id	sid	tid	token	lemma	pos
hassl-896	1	1	250	250	NUM
hassl-896	1	2	©	©	PROPN
hassl-896	1	3	2021	2021	NUM
hassl-896	1	4	conscientia	conscientia	PROPN
hassl-896	1	5	beam	beam	PROPN
hassl-896	1	6	.	.	PUNCT
hassl-896	2	1	all	all	DET
hassl-896	2	2	rights	right	NOUN
hassl-896	2	3	reserved	reserve	VERB
hassl-896	2	4	.	.	PUNCT
hassl-896	3	1	earnings	earning	NOUN
hassl-896	3	2	quality	quality	NOUN
hassl-896	3	3	and	and	CCONJ
hassl-896	3	4	audit	audit	NOUN
hassl-896	3	5	quality	quality	NOUN
hassl-896	3	6	:	:	PUNCT
hassl-896	3	7	analysis	analysis	NOUN
hassl-896	3	8	of	of	ADP
hassl-896	3	9	investor	investor	NOUN
hassl-896	3	10	reaction	reaction	NOUN
hassl-896	3	11	deden	deden	PROPN
hassl-896	3	12	tarmidi1	tarmidi1	PROPN
hassl-896	4	1	+	+	CCONJ
hassl-896	4	2	etty	etty	PROPN
hassl-896	4	3	murwaningsari2	murwaningsari2	PROPN
hassl-896	4	4	zuhal	zuhal	NOUN
hassl-896	4	5	maftuh	maftuh	NOUN
hassl-896	4	6	ahnan	ahnan	ADJ
hassl-896	4	7	3	3	NUM
hassl-896	4	8	1,3department	1,3department	NUM
hassl-896	4	9	of	of	ADP
hassl-896	4	10	accounting	accounting	NOUN
hassl-896	4	11	,	,	PUNCT
hassl-896	4	12	faculty	faculty	NOUN
hassl-896	4	13	of	of	ADP
hassl-896	4	14	economics	economic	NOUN
hassl-896	4	15	and	and	CCONJ
hassl-896	4	16	business	business	NOUN
hassl-896	4	17	,	,	PUNCT
hassl-896	4	18	universitas	universitas	PROPN
hassl-896	4	19	mercu	mercu	PROPN
hassl-896	4	20	buana	buana	PROPN
hassl-896	4	21	,	,	PUNCT
hassl-896	4	22	jakarta	jakarta	PROPN
hassl-896	4	23	,	,	PUNCT
hassl-896	4	24	indonesia	indonesia	PROPN
hassl-896	4	25	.	.	PUNCT
hassl-896	5	1	2department	2department	NUM
hassl-896	5	2	of	of	ADP
hassl-896	5	3	accounting	accounting	NOUN
hassl-896	5	4	,	,	PUNCT
hassl-896	5	5	faculty	faculty	NOUN
hassl-896	5	6	of	of	ADP
hassl-896	5	7	economics	economic	NOUN
hassl-896	5	8	and	and	CCONJ
hassl-896	5	9	business	business	NOUN
hassl-896	5	10	,	,	PUNCT
hassl-896	5	11	universitas	universita	NOUN
hassl-896	5	12	trisakti	trisakti	ADJ
hassl-896	5	13	,	,	PUNCT
hassl-896	5	14	jakarta	jakarta	PROPN
hassl-896	5	15	,	,	PUNCT
hassl-896	5	16	indonesia	indonesia	PROPN
hassl-896	5	17	.	.	PUNCT
hassl-896	6	1	(	(	PUNCT
hassl-896	6	2	+	+	CCONJ
hassl-896	6	3	corresponding	correspond	VERB
hassl-896	6	4	author	author	NOUN
hassl-896	6	5	)	)	PUNCT
hassl-896	6	6	abstract	abstract	ADJ
hassl-896	6	7	article	article	NOUN
hassl-896	6	8	history	history	NOUN
hassl-896	6	9	received	receive	VERB
hassl-896	6	10	:	:	PUNCT
hassl-896	6	11	2	2	NUM
hassl-896	6	12	june	june	PROPN
hassl-896	6	13	2021	2021	NUM
hassl-896	6	14	revised	revise	VERB
hassl-896	6	15	:	:	PUNCT
hassl-896	6	16	30	30	NUM
hassl-896	6	17	june	june	PROPN
hassl-896	6	18	2021	2021	NUM
hassl-896	6	19	accepted	accept	VERB
hassl-896	6	20	:	:	PUNCT
hassl-896	6	21	4	4	NUM
hassl-896	6	22	august	august	NOUN
hassl-896	6	23	2021	2021	NUM
hassl-896	6	24	published	publish	VERB
hassl-896	6	25	:	:	PUNCT
hassl-896	6	26	25	25	NUM
hassl-896	6	27	august	august	PROPN
hassl-896	6	28	2021	2021	NUM
hassl-896	6	29	keywords	keyword	VERB
hassl-896	6	30	earnings	earning	NOUN
hassl-896	6	31	quality	quality	NOUN
hassl-896	6	32	audit	audit	NOUN
hassl-896	6	33	quality	quality	NOUN
hassl-896	6	34	investor	investor	NOUN
hassl-896	6	35	reaction	reaction	NOUN
hassl-896	6	36	financial	financial	ADJ
hassl-896	6	37	performance	performance	NOUN
hassl-896	6	38	.	.	PUNCT
hassl-896	7	1	this	this	DET
hassl-896	7	2	study	study	NOUN
hassl-896	7	3	aims	aim	VERB
hassl-896	7	4	to	to	PART
hassl-896	7	5	analyze	analyze	VERB
hassl-896	7	6	investor	investor	NOUN
hassl-896	7	7	reaction	reaction	NOUN
hassl-896	7	8	to	to	ADP
hassl-896	7	9	management	management	NOUN
hassl-896	7	10	behavior	behavior	NOUN
hassl-896	7	11	in	in	ADP
hassl-896	7	12	preparing	prepare	VERB
hassl-896	7	13	financial	financial	ADJ
hassl-896	7	14	reports	report	NOUN
hassl-896	7	15	,	,	PUNCT
hassl-896	7	16	especially	especially	ADV
hassl-896	7	17	earnings	earning	NOUN
hassl-896	7	18	quality	quality	NOUN
hassl-896	7	19	and	and	CCONJ
hassl-896	7	20	audit	audit	NOUN
hassl-896	7	21	quality	quality	NOUN
hassl-896	7	22	.	.	PUNCT
hassl-896	8	1	we	we	PRON
hassl-896	8	2	also	also	ADV
hassl-896	8	3	analyze	analyze	VERB
hassl-896	8	4	the	the	DET
hassl-896	8	5	effect	effect	NOUN
hassl-896	8	6	of	of	ADP
hassl-896	8	7	financial	financial	ADJ
hassl-896	8	8	performance	performance	NOUN
hassl-896	8	9	as	as	ADP
hassl-896	8	10	moderation	moderation	NOUN
hassl-896	8	11	.	.	PUNCT
hassl-896	9	1	generally	generally	ADV
hassl-896	9	2	,	,	PUNCT
hassl-896	9	3	investors	investor	NOUN
hassl-896	9	4	react	react	VERB
hassl-896	9	5	positively	positively	ADV
hassl-896	9	6	to	to	ADP
hassl-896	9	7	a	a	DET
hassl-896	9	8	company	company	NOUN
hassl-896	9	9	's	's	PART
hassl-896	9	10	financial	financial	ADJ
hassl-896	9	11	performance	performance	NOUN
hassl-896	9	12	,	,	PUNCT
hassl-896	9	13	but	but	CCONJ
hassl-896	9	14	the	the	DET
hassl-896	9	15	amount	amount	NOUN
hassl-896	9	16	of	of	ADP
hassl-896	9	17	fraud	fraud	NOUN
hassl-896	9	18	surrounding	surround	VERB
hassl-896	9	19	financial	financial	ADJ
hassl-896	9	20	information	information	NOUN
hassl-896	9	21	,	,	PUNCT
hassl-896	9	22	including	include	VERB
hassl-896	9	23	auditor	auditor	NOUN
hassl-896	9	24	cooperation	cooperation	NOUN
hassl-896	9	25	,	,	PUNCT
hassl-896	9	26	raises	raise	VERB
hassl-896	9	27	big	big	ADJ
hassl-896	9	28	questions	question	NOUN
hassl-896	9	29	for	for	ADP
hassl-896	9	30	investors	investor	NOUN
hassl-896	9	31	about	about	ADP
hassl-896	9	32	a	a	DET
hassl-896	9	33	company	company	NOUN
hassl-896	9	34	's	's	PART
hassl-896	9	35	financial	financial	ADJ
hassl-896	9	36	information	information	NOUN
hassl-896	9	37	.	.	PUNCT
hassl-896	10	1	we	we	PRON
hassl-896	10	2	analyzed	analyze	VERB
hassl-896	10	3	companies	company	NOUN
hassl-896	10	4	within	within	ADP
hassl-896	10	5	the	the	DET
hassl-896	10	6	manufacturing	manufacturing	NOUN
hassl-896	10	7	sector	sector	NOUN
hassl-896	10	8	that	that	PRON
hassl-896	10	9	were	be	AUX
hassl-896	10	10	listed	list	VERB
hassl-896	10	11	on	on	ADP
hassl-896	10	12	the	the	DET
hassl-896	10	13	indonesia	indonesia	PROPN
hassl-896	10	14	stock	stock	PROPN
hassl-896	10	15	exchange	exchange	PROPN
hassl-896	10	16	from	from	ADP
hassl-896	10	17	2015	2015	NUM
hassl-896	10	18	to	to	ADP
hassl-896	10	19	2019	2019	NUM
hassl-896	10	20	,	,	PUNCT
hassl-896	10	21	and	and	CCONJ
hassl-896	10	22	it	it	PRON
hassl-896	10	23	was	be	AUX
hassl-896	10	24	found	find	VERB
hassl-896	10	25	that	that	SCONJ
hassl-896	10	26	investors	investor	NOUN
hassl-896	10	27	reacted	react	VERB
hassl-896	10	28	positively	positively	ADV
hassl-896	10	29	to	to	ADP
hassl-896	10	30	earnings	earning	NOUN
hassl-896	10	31	quality	quality	NOUN
hassl-896	10	32	and	and	CCONJ
hassl-896	10	33	audit	audit	NOUN
hassl-896	10	34	quality	quality	NOUN
hassl-896	10	35	moderated	moderate	VERB
hassl-896	10	36	by	by	ADP
hassl-896	10	37	financial	financial	ADJ
hassl-896	10	38	performance	performance	NOUN
hassl-896	10	39	.	.	PUNCT
hassl-896	11	1	these	these	DET
hassl-896	11	2	results	result	NOUN
hassl-896	11	3	provide	provide	VERB
hassl-896	11	4	evidence	evidence	NOUN
hassl-896	11	5	that	that	SCONJ
hassl-896	11	6	management	management	NOUN
hassl-896	11	7	should	should	AUX
hassl-896	11	8	focus	focus	VERB
hassl-896	11	9	on	on	ADP
hassl-896	11	10	earnings	earning	NOUN
hassl-896	11	11	quality	quality	NOUN
hassl-896	11	12	in	in	ADP
hassl-896	11	13	financial	financial	ADJ
hassl-896	11	14	reports	report	NOUN
hassl-896	11	15	and	and	CCONJ
hassl-896	11	16	on	on	ADP
hassl-896	11	17	the	the	DET
hassl-896	11	18	audit	audit	NOUN
hassl-896	11	19	process	process	NOUN
hassl-896	11	20	to	to	PART
hassl-896	11	21	ensure	ensure	VERB
hassl-896	11	22	quality	quality	NOUN
hassl-896	11	23	and	and	CCONJ
hassl-896	11	24	exceptional	exceptional	ADJ
hassl-896	11	25	financial	financial	ADJ
hassl-896	11	26	performance	performance	NOUN
hassl-896	11	27	to	to	PART
hassl-896	11	28	obtain	obtain	VERB
hassl-896	11	29	positive	positive	ADJ
hassl-896	11	30	reactions	reaction	NOUN
hassl-896	11	31	from	from	ADP
hassl-896	11	32	investors	investor	NOUN
hassl-896	11	33	,	,	PUNCT
hassl-896	11	34	which	which	PRON
hassl-896	11	35	has	have	VERB
hassl-896	11	36	a	a	DET
hassl-896	11	37	positive	positive	ADJ
hassl-896	11	38	impact	impact	NOUN
hassl-896	11	39	on	on	ADP
hassl-896	11	40	increasing	increase	VERB
hassl-896	11	41	the	the	DET
hassl-896	11	42	value	value	NOUN
hassl-896	11	43	of	of	ADP
hassl-896	11	44	companies	company	NOUN
hassl-896	11	45	’	'	PUNCT
hassl-896	11	46	shares	share	NOUN
hassl-896	11	47	.	.	PUNCT
hassl-896	12	1	this	this	DET
hassl-896	12	2	study	study	NOUN
hassl-896	12	3	used	use	VERB
hassl-896	12	4	the	the	DET
hassl-896	12	5	stock	stock	NOUN
hassl-896	12	6	prices	price	NOUN
hassl-896	12	7	on	on	ADP
hassl-896	12	8	the	the	DET
hassl-896	12	9	publication	publication	NOUN
hassl-896	12	10	date	date	NOUN
hassl-896	12	11	of	of	ADP
hassl-896	12	12	the	the	DET
hassl-896	12	13	financial	financial	ADJ
hassl-896	12	14	statements	statement	NOUN
hassl-896	12	15	,	,	PUNCT
hassl-896	12	16	which	which	PRON
hassl-896	12	17	reflect	reflect	VERB
hassl-896	12	18	the	the	DET
hassl-896	12	19	direct	direct	ADJ
hassl-896	12	20	reactions	reaction	NOUN
hassl-896	12	21	of	of	ADP
hassl-896	12	22	investors	investor	NOUN
hassl-896	12	23	to	to	ADP
hassl-896	12	24	the	the	DET
hassl-896	12	25	information	information	NOUN
hassl-896	12	26	contained	contain	VERB
hassl-896	12	27	in	in	ADP
hassl-896	12	28	the	the	DET
hassl-896	12	29	financial	financial	ADJ
hassl-896	12	30	statements	statement	NOUN
hassl-896	12	31	,	,	PUNCT
hassl-896	12	32	such	such	ADJ
hassl-896	12	33	as	as	ADP
hassl-896	12	34	earnings	earning	NOUN
hassl-896	12	35	quality	quality	NOUN
hassl-896	12	36	,	,	PUNCT
hassl-896	12	37	audit	audit	NOUN
hassl-896	12	38	quality	quality	NOUN
hassl-896	12	39	,	,	PUNCT
hassl-896	12	40	and	and	CCONJ
hassl-896	12	41	financial	financial	ADJ
hassl-896	12	42	performance	performance	NOUN
hassl-896	12	43	.	.	PUNCT
hassl-896	13	1	the	the	DET
hassl-896	13	2	different	different	ADJ
hassl-896	13	3	investor	investor	NOUN
hassl-896	13	4	reactions	reaction	NOUN
hassl-896	13	5	were	be	AUX
hassl-896	13	6	apparent	apparent	ADJ
hassl-896	13	7	on	on	ADP
hassl-896	13	8	the	the	DET
hassl-896	13	9	day	day	NOUN
hassl-896	13	10	of	of	ADP
hassl-896	13	11	the	the	DET
hassl-896	13	12	deadline	deadline	NOUN
hassl-896	13	13	for	for	ADP
hassl-896	13	14	submitting	submit	VERB
hassl-896	13	15	financial	financial	ADJ
hassl-896	13	16	statements	statement	NOUN
hassl-896	13	17	according	accord	VERB
hassl-896	13	18	to	to	ADP
hassl-896	13	19	existing	exist	VERB
hassl-896	13	20	regulations	regulation	NOUN
hassl-896	13	21	.	.	PUNCT
hassl-896	14	1	these	these	DET
hassl-896	14	2	results	result	NOUN
hassl-896	14	3	reflect	reflect	VERB
hassl-896	14	4	that	that	SCONJ
hassl-896	14	5	the	the	DET
hassl-896	14	6	use	use	NOUN
hassl-896	14	7	of	of	ADP
hassl-896	14	8	stock	stock	NOUN
hassl-896	14	9	prices	price	NOUN
hassl-896	14	10	on	on	ADP
hassl-896	14	11	the	the	DET
hassl-896	14	12	publication	publication	NOUN
hassl-896	14	13	dates	date	VERB
hassl-896	14	14	more	more	ADV
hassl-896	14	15	accurately	accurately	ADV
hassl-896	14	16	describes	describe	VERB
hassl-896	14	17	the	the	DET
hassl-896	14	18	reaction	reaction	NOUN
hassl-896	14	19	of	of	ADP
hassl-896	14	20	investors	investor	NOUN
hassl-896	14	21	than	than	ADP
hassl-896	14	22	on	on	ADP
hassl-896	14	23	the	the	DET
hassl-896	14	24	deadline	deadline	NOUN
hassl-896	14	25	for	for	ADP
hassl-896	14	26	submitting	submit	VERB
hassl-896	14	27	financial	financial	ADJ
hassl-896	14	28	statements	statement	NOUN
hassl-896	14	29	.	.	PUNCT
hassl-896	15	1	contribution	contribution	NOUN
hassl-896	15	2	/	/	SYM
hassl-896	15	3	originality	originality	NOUN
hassl-896	15	4	:	:	PUNCT
hassl-896	15	5	this	this	DET
hassl-896	15	6	study	study	NOUN
hassl-896	15	7	contributes	contribute	VERB
hassl-896	15	8	to	to	ADP
hassl-896	15	9	existing	exist	VERB
hassl-896	15	10	literature	literature	NOUN
hassl-896	15	11	by	by	ADP
hassl-896	15	12	investigating	investigate	VERB
hassl-896	15	13	investor	investor	NOUN
hassl-896	15	14	reaction	reaction	NOUN
hassl-896	15	15	to	to	ADP
hassl-896	15	16	management	management	NOUN
hassl-896	15	17	behavior	behavior	NOUN
hassl-896	15	18	in	in	ADP
hassl-896	15	19	preparing	prepare	VERB
hassl-896	15	20	financial	financial	ADJ
hassl-896	15	21	reports	report	NOUN
hassl-896	15	22	,	,	PUNCT
hassl-896	15	23	especially	especially	ADV
hassl-896	15	24	earnings	earning	NOUN
hassl-896	15	25	quality	quality	NOUN
hassl-896	15	26	and	and	CCONJ
hassl-896	15	27	audit	audit	NOUN
hassl-896	15	28	quality	quality	NOUN
hassl-896	15	29	.	.	PUNCT
hassl-896	16	1	1	1	X
hassl-896	16	2	.	.	X
hassl-896	16	3	introduction	introduction	NOUN
hassl-896	16	4	the	the	DET
hassl-896	16	5	change	change	NOUN
hassl-896	16	6	in	in	ADP
hassl-896	16	7	the	the	DET
hassl-896	16	8	status	status	NOUN
hassl-896	16	9	of	of	ADP
hassl-896	16	10	a	a	DET
hassl-896	16	11	private	private	ADJ
hassl-896	16	12	company	company	NOUN
hassl-896	16	13	to	to	ADP
hassl-896	16	14	a	a	DET
hassl-896	16	15	public	public	ADJ
hassl-896	16	16	company	company	NOUN
hassl-896	16	17	is	be	AUX
hassl-896	16	18	based	base	VERB
hassl-896	16	19	on	on	ADP
hassl-896	16	20	several	several	ADJ
hassl-896	16	21	reasons	reason	NOUN
hassl-896	16	22	,	,	PUNCT
hassl-896	16	23	one	one	NUM
hassl-896	16	24	of	of	ADP
hassl-896	16	25	which	which	PRON
hassl-896	16	26	is	be	AUX
hassl-896	16	27	receiving	receive	VERB
hassl-896	16	28	funding	funding	NOUN
hassl-896	16	29	from	from	ADP
hassl-896	16	30	investors	investor	NOUN
hassl-896	16	31	through	through	ADP
hassl-896	16	32	buying	buy	VERB
hassl-896	16	33	and	and	CCONJ
hassl-896	16	34	selling	sell	VERB
hassl-896	16	35	shares	share	NOUN
hassl-896	16	36	on	on	ADP
hassl-896	16	37	the	the	DET
hassl-896	16	38	stock	stock	NOUN
hassl-896	16	39	exchange	exchange	NOUN
hassl-896	16	40	.	.	PUNCT
hassl-896	17	1	as	as	ADP
hassl-896	17	2	an	an	DET
hassl-896	17	3	internal	internal	ADJ
hassl-896	17	4	entity	entity	NOUN
hassl-896	17	5	aware	aware	ADJ
hassl-896	17	6	of	of	ADP
hassl-896	17	7	the	the	DET
hassl-896	17	8	ins	in	NOUN
hassl-896	17	9	and	and	CCONJ
hassl-896	17	10	outs	out	NOUN
hassl-896	17	11	of	of	ADP
hassl-896	17	12	a	a	DET
hassl-896	17	13	company	company	NOUN
hassl-896	17	14	's	's	PART
hassl-896	17	15	internal	internal	ADJ
hassl-896	17	16	transactions	transaction	NOUN
hassl-896	17	17	,	,	PUNCT
hassl-896	17	18	management	management	NOUN
hassl-896	17	19	will	will	AUX
hassl-896	17	20	make	make	VERB
hassl-896	17	21	various	various	ADJ
hassl-896	17	22	efforts	effort	NOUN
hassl-896	17	23	to	to	PART
hassl-896	17	24	portray	portray	VERB
hassl-896	17	25	their	their	PRON
hassl-896	17	26	companies	company	NOUN
hassl-896	17	27	positively	positively	ADV
hassl-896	17	28	to	to	PART
hassl-896	17	29	attract	attract	VERB
hassl-896	17	30	investors	investor	NOUN
hassl-896	17	31	.	.	PUNCT
hassl-896	18	1	as	as	SCONJ
hassl-896	18	2	people	people	NOUN
hassl-896	18	3	who	who	PRON
hassl-896	18	4	do	do	VERB
hassl-896	18	5	business	business	NOUN
hassl-896	18	6	,	,	PUNCT
hassl-896	18	7	on	on	ADP
hassl-896	18	8	the	the	DET
hassl-896	18	9	other	other	ADJ
hassl-896	18	10	hand	hand	NOUN
hassl-896	18	11	,	,	PUNCT
hassl-896	18	12	investors	investor	NOUN
hassl-896	18	13	do	do	AUX
hassl-896	18	14	not	not	PART
hassl-896	18	15	want	want	VERB
hassl-896	18	16	to	to	PART
hassl-896	18	17	be	be	AUX
hassl-896	18	18	reckless	reckless	ADJ
hassl-896	18	19	when	when	SCONJ
hassl-896	18	20	making	make	VERB
hassl-896	18	21	choices	choice	NOUN
hassl-896	18	22	in	in	ADP
hassl-896	18	23	stock	stock	NOUN
hassl-896	18	24	transactions	transaction	NOUN
hassl-896	18	25	.	.	PUNCT
hassl-896	19	1	some	some	DET
hassl-896	19	2	investors	investor	NOUN
hassl-896	19	3	consider	consider	VERB
hassl-896	19	4	the	the	DET
hassl-896	19	5	maximum	maximum	ADJ
hassl-896	19	6	return	return	NOUN
hassl-896	19	7	in	in	ADP
hassl-896	19	8	the	the	DET
hassl-896	19	9	form	form	NOUN
hassl-896	19	10	of	of	ADP
hassl-896	19	11	returns	return	NOUN
hassl-896	19	12	in	in	ADP
hassl-896	19	13	the	the	DET
hassl-896	19	14	short	short	ADJ
hassl-896	19	15	term	term	NOUN
hassl-896	19	16	,	,	PUNCT
hassl-896	19	17	while	while	SCONJ
hassl-896	19	18	other	other	ADJ
hassl-896	19	19	groups	group	NOUN
hassl-896	19	20	consider	consider	VERB
hassl-896	19	21	stable	stable	ADJ
hassl-896	19	22	returns	return	NOUN
hassl-896	19	23	in	in	ADP
hassl-896	19	24	the	the	DET
hassl-896	19	25	long	long	ADJ
hassl-896	19	26	term	term	NOUN
hassl-896	19	27	,	,	PUNCT
hassl-896	19	28	including	include	VERB
hassl-896	19	29	a	a	DET
hassl-896	19	30	company	company	NOUN
hassl-896	19	31	's	's	PART
hassl-896	19	32	relationship	relationship	NOUN
hassl-896	19	33	with	with	ADP
hassl-896	19	34	the	the	DET
hassl-896	19	35	community	community	NOUN
hassl-896	19	36	(	(	PUNCT
hassl-896	19	37	waluyo	waluyo	NOUN
hassl-896	19	38	,	,	PUNCT
hassl-896	19	39	2017	2017	NUM
hassl-896	19	40	)	)	PUNCT
hassl-896	19	41	.	.	PUNCT
hassl-896	20	1	of	of	ADP
hassl-896	20	2	the	the	DET
hassl-896	20	3	two	two	NUM
hassl-896	20	4	types	type	NOUN
hassl-896	20	5	,	,	PUNCT
hassl-896	20	6	investors	investor	NOUN
hassl-896	20	7	'	'	PART
hassl-896	20	8	analysis	analysis	NOUN
hassl-896	20	9	of	of	ADP
hassl-896	20	10	the	the	DET
hassl-896	20	11	issuer	issuer	NOUN
hassl-896	20	12	will	will	AUX
hassl-896	20	13	differ	differ	VERB
hassl-896	20	14	as	as	ADV
hassl-896	20	15	well	well	ADV
hassl-896	20	16	as	as	ADP
hassl-896	20	17	their	their	PRON
hassl-896	20	18	reactions	reaction	NOUN
hassl-896	20	19	to	to	ADP
hassl-896	20	20	the	the	DET
hassl-896	20	21	information	information	NOUN
hassl-896	20	22	published	publish	VERB
hassl-896	20	23	by	by	ADP
hassl-896	20	24	the	the	DET
hassl-896	20	25	issuer	issuer	NOUN
hassl-896	20	26	through	through	ADP
hassl-896	20	27	annual	annual	ADJ
hassl-896	20	28	reports	report	NOUN
hassl-896	20	29	and	and	CCONJ
hassl-896	20	30	financial	financial	ADJ
hassl-896	20	31	reports	report	NOUN
hassl-896	20	32	(	(	PUNCT
hassl-896	20	33	melgarejo	melgarejo	NOUN
hassl-896	20	34	,	,	PUNCT
hassl-896	20	35	montiel	montiel	PROPN
hassl-896	20	36	,	,	PUNCT
hassl-896	20	37	&	&	CCONJ
hassl-896	20	38	sanz	sanz	PROPN
hassl-896	20	39	,	,	PUNCT
hassl-896	20	40	2016	2016	NUM
hassl-896	20	41	;	;	PUNCT
hassl-896	20	42	sunder	sunder	NOUN
hassl-896	20	43	,	,	PUNCT
hassl-896	20	44	2017	2017	NUM
hassl-896	20	45	)	)	PUNCT
hassl-896	20	46	.	.	PUNCT
hassl-896	21	1	humanities	humanity	NOUN
hassl-896	21	2	and	and	CCONJ
hassl-896	21	3	social	social	ADJ
hassl-896	21	4	sciences	science	NOUN
hassl-896	21	5	letters	letter	NOUN
hassl-896	21	6	2021	2021	NUM
hassl-896	21	7	vol	vol	NOUN
hassl-896	21	8	.	.	PROPN
hassl-896	21	9	9	9	NUM
hassl-896	21	10	,	,	PUNCT
hassl-896	21	11	no	no	INTJ
hassl-896	21	12	.	.	NOUN
hassl-896	21	13	3	3	NUM
hassl-896	21	14	,	,	PUNCT
hassl-896	21	15	pp	pp	ADJ
hassl-896	21	16	.	.	PUNCT
hassl-896	22	1	250	250	NUM
hassl-896	22	2	-	-	SYM
hassl-896	22	3	259	259	NUM
hassl-896	22	4	.	.	PUNCT
hassl-896	23	1	issn(e	issn(e	PROPN
hassl-896	23	2	):	):	PUNCT
hassl-896	23	3	2312	2312	NUM
hassl-896	23	4	-	-	SYM
hassl-896	23	5	4318	4318	NUM
hassl-896	23	6	issn(p	issn(p	NUM
hassl-896	23	7	):	):	PUNCT
hassl-896	23	8	2312	2312	NUM
hassl-896	23	9	-	-	SYM
hassl-896	23	10	5659	5659	NUM
hassl-896	23	11	doi	doi	NOUN
hassl-896	23	12	:	:	PUNCT
hassl-896	23	13	10.18488	10.18488	NUM
hassl-896	23	14	/	/	SYM
hassl-896	23	15	journal.73.2021.93.250.259	journal.73.2021.93.250.259	NOUN
hassl-896	23	16	©	©	PROPN
hassl-896	23	17	2021	2021	NUM
hassl-896	23	18	conscientia	conscientia	PROPN
hassl-896	23	19	beam	beam	PROPN
hassl-896	23	20	.	.	PUNCT
hassl-896	24	1	all	all	DET
hassl-896	24	2	rights	right	NOUN
hassl-896	24	3	reserved	reserve	VERB
hassl-896	24	4	.	.	PUNCT
hassl-896	25	1	https://orcid.org/0000-0002-4503-0540	https://orcid.org/0000-0002-4503-0540	PROPN
hassl-896	25	2	https://orcid.org/0000-0002-9720-6392	https://orcid.org/0000-0002-9720-6392	PROPN
hassl-896	25	3	https://orcid.org/0000-0001-5258-9900	https://orcid.org/0000-0001-5258-9900	PROPN
hassl-896	25	4	https://www.doi.org/10.18488/journal.73.2021.93.250.259	https://www.doi.org/10.18488/journal.73.2021.93.250.259	PROPN
hassl-896	25	5	humanities	humanity	NOUN
hassl-896	25	6	and	and	CCONJ
hassl-896	25	7	social	social	ADJ
hassl-896	25	8	sciences	science	NOUN
hassl-896	25	9	letters	letter	NOUN
hassl-896	25	10	,	,	PUNCT
hassl-896	25	11	2021	2021	NUM
hassl-896	25	12	,	,	PUNCT
hassl-896	25	13	9(3	9(3	NUM
hassl-896	25	14	):	):	PUNCT
hassl-896	25	15	250	250	NUM
hassl-896	25	16	-	-	SYM
hassl-896	25	17	259	259	NUM
hassl-896	25	18	251	251	NUM
hassl-896	25	19	©	©	PROPN
hassl-896	25	20	2021	2021	NUM
hassl-896	25	21	conscientia	conscientia	PROPN
hassl-896	25	22	beam	beam	PROPN
hassl-896	25	23	.	.	PUNCT
hassl-896	26	1	all	all	DET
hassl-896	26	2	rights	right	NOUN
hassl-896	26	3	reserved	reserve	VERB
hassl-896	26	4	.	.	PUNCT
hassl-896	27	1	written	write	VERB
hassl-896	27	2	laws	law	NOUN
hassl-896	27	3	in	in	ADP
hassl-896	27	4	the	the	DET
hassl-896	27	5	statutory	statutory	ADJ
hassl-896	27	6	provisions	provision	NOUN
hassl-896	27	7	of	of	ADP
hassl-896	27	8	the	the	DET
hassl-896	27	9	country	country	NOUN
hassl-896	27	10	or	or	CCONJ
hassl-896	27	11	the	the	DET
hassl-896	27	12	business	business	NOUN
hassl-896	27	13	world	world	NOUN
hassl-896	27	14	,	,	PUNCT
hassl-896	27	15	as	as	ADV
hassl-896	27	16	well	well	ADV
hassl-896	27	17	as	as	ADP
hassl-896	27	18	unwritten	unwritten	ADJ
hassl-896	27	19	laws	law	NOUN
hassl-896	27	20	that	that	PRON
hassl-896	27	21	apply	apply	VERB
hassl-896	27	22	to	to	ADP
hassl-896	27	23	the	the	DET
hassl-896	27	24	general	general	ADJ
hassl-896	27	25	public	public	NOUN
hassl-896	27	26	,	,	PUNCT
hassl-896	27	27	are	be	AUX
hassl-896	27	28	a	a	DET
hassl-896	27	29	reference	reference	NOUN
hassl-896	27	30	or	or	CCONJ
hassl-896	27	31	guide	guide	VERB
hassl-896	27	32	for	for	ADP
hassl-896	27	33	every	every	DET
hassl-896	27	34	community	community	NOUN
hassl-896	27	35	for	for	ADP
hassl-896	27	36	carrying	carry	VERB
hassl-896	27	37	out	out	ADP
hassl-896	27	38	activities	activity	NOUN
hassl-896	27	39	and	and	CCONJ
hassl-896	27	40	must	must	AUX
hassl-896	27	41	be	be	AUX
hassl-896	27	42	followed	follow	VERB
hassl-896	27	43	.	.	PUNCT
hassl-896	28	1	law	law	NOUN
hassl-896	28	2	number	number	NOUN
hassl-896	28	3	40	40	NUM
hassl-896	28	4	of	of	ADP
hassl-896	28	5	2007	2007	NUM
hassl-896	28	6	concerning	concern	VERB
hassl-896	28	7	limited	limited	ADJ
hassl-896	28	8	liability	liability	NOUN
hassl-896	28	9	companies	company	NOUN
hassl-896	28	10	and	and	CCONJ
hassl-896	28	11	law	law	NOUN
hassl-896	28	12	number	number	NOUN
hassl-896	28	13	8	8	NUM
hassl-896	28	14	of	of	ADP
hassl-896	28	15	1995	1995	NUM
hassl-896	28	16	concerning	concern	VERB
hassl-896	28	17	the	the	DET
hassl-896	28	18	capital	capital	NOUN
hassl-896	28	19	market	market	NOUN
hassl-896	28	20	are	be	AUX
hassl-896	28	21	laws	law	NOUN
hassl-896	28	22	that	that	PRON
hassl-896	28	23	must	must	AUX
hassl-896	28	24	be	be	AUX
hassl-896	28	25	obeyed	obey	VERB
hassl-896	28	26	by	by	ADP
hassl-896	28	27	companies	company	NOUN
hassl-896	28	28	listed	list	VERB
hassl-896	28	29	on	on	ADP
hassl-896	28	30	indonesia	indonesia	PROPN
hassl-896	28	31	stock	stock	PROPN
hassl-896	28	32	exchange	exchange	PROPN
hassl-896	28	33	.	.	PUNCT
hassl-896	29	1	several	several	ADJ
hassl-896	29	2	provisions	provision	NOUN
hassl-896	29	3	state	state	VERB
hassl-896	29	4	that	that	SCONJ
hassl-896	29	5	the	the	DET
hassl-896	29	6	issuer	issuer	NOUN
hassl-896	29	7	is	be	AUX
hassl-896	29	8	prohibited	prohibit	VERB
hassl-896	29	9	from	from	ADP
hassl-896	29	10	taking	take	VERB
hassl-896	29	11	any	any	DET
hassl-896	29	12	action	action	NOUN
hassl-896	29	13	that	that	PRON
hassl-896	29	14	could	could	AUX
hassl-896	29	15	drop	drop	VERB
hassl-896	29	16	the	the	DET
hassl-896	29	17	price	price	NOUN
hassl-896	29	18	of	of	ADP
hassl-896	29	19	its	its	PRON
hassl-896	29	20	shares	share	NOUN
hassl-896	29	21	in	in	ADP
hassl-896	29	22	the	the	DET
hassl-896	29	23	market	market	NOUN
hassl-896	29	24	.	.	PUNCT
hassl-896	30	1	concerning	concern	VERB
hassl-896	30	2	financial	financial	ADJ
hassl-896	30	3	reports	report	NOUN
hassl-896	30	4	,	,	PUNCT
hassl-896	30	5	several	several	ADJ
hassl-896	30	6	cases	case	NOUN
hassl-896	30	7	can	can	AUX
hassl-896	30	8	be	be	AUX
hassl-896	30	9	used	use	VERB
hassl-896	30	10	as	as	ADP
hassl-896	30	11	examples	example	NOUN
hassl-896	30	12	of	of	ADP
hassl-896	30	13	how	how	SCONJ
hassl-896	30	14	the	the	DET
hassl-896	30	15	actions	action	NOUN
hassl-896	30	16	of	of	ADP
hassl-896	30	17	companies	company	NOUN
hassl-896	30	18	that	that	PRON
hassl-896	30	19	do	do	AUX
hassl-896	30	20	not	not	PART
hassl-896	30	21	comply	comply	VERB
hassl-896	30	22	with	with	ADP
hassl-896	30	23	the	the	DET
hassl-896	30	24	rules	rule	NOUN
hassl-896	30	25	receive	receive	VERB
hassl-896	30	26	negative	negative	ADJ
hassl-896	30	27	reactions	reaction	NOUN
hassl-896	30	28	from	from	ADP
hassl-896	30	29	investors	investor	NOUN
hassl-896	30	30	in	in	ADP
hassl-896	30	31	the	the	DET
hassl-896	30	32	form	form	NOUN
hassl-896	30	33	of	of	ADP
hassl-896	30	34	falling	fall	VERB
hassl-896	30	35	share	share	NOUN
hassl-896	30	36	prices	price	NOUN
hassl-896	30	37	and	and	CCONJ
hassl-896	30	38	even	even	ADV
hassl-896	30	39	the	the	DET
hassl-896	30	40	company	company	NOUN
hassl-896	30	41	's	's	PART
hassl-896	30	42	bankruptcy	bankruptcy	NOUN
hassl-896	30	43	.	.	PUNCT
hassl-896	31	1	for	for	ADP
hassl-896	31	2	example	example	NOUN
hassl-896	31	3	,	,	PUNCT
hassl-896	31	4	the	the	DET
hassl-896	31	5	enron	enron	PROPN
hassl-896	31	6	case	case	NOUN
hassl-896	31	7	involving	involve	VERB
hassl-896	31	8	external	external	ADJ
hassl-896	31	9	auditors	auditor	NOUN
hassl-896	31	10	where	where	SCONJ
hassl-896	31	11	financial	financial	ADJ
hassl-896	31	12	statements	statement	NOUN
hassl-896	31	13	were	be	AUX
hassl-896	31	14	manipulated	manipulate	VERB
hassl-896	31	15	destroyed	destroy	VERB
hassl-896	31	16	the	the	DET
hassl-896	31	17	company	company	NOUN
hassl-896	31	18	.	.	PUNCT
hassl-896	32	1	in	in	ADP
hassl-896	32	2	indonesia	indonesia	PROPN
hassl-896	32	3	itself	itself	PRON
hassl-896	32	4	,	,	PUNCT
hassl-896	32	5	there	there	PRON
hassl-896	32	6	was	be	VERB
hassl-896	32	7	a	a	DET
hassl-896	32	8	case	case	NOUN
hassl-896	32	9	in	in	ADP
hassl-896	32	10	garuda	garuda	PROPN
hassl-896	32	11	indonesia	indonesia	PROPN
hassl-896	32	12	,	,	PUNCT
hassl-896	32	13	where	where	SCONJ
hassl-896	32	14	recorded	record	VERB
hassl-896	32	15	revenue	revenue	NOUN
hassl-896	32	16	did	do	AUX
hassl-896	32	17	not	not	PART
hassl-896	32	18	comply	comply	VERB
hassl-896	32	19	with	with	ADP
hassl-896	32	20	accounting	accounting	NOUN
hassl-896	32	21	standards	standard	NOUN
hassl-896	32	22	,	,	PUNCT
hassl-896	32	23	which	which	PRON
hassl-896	32	24	the	the	DET
hassl-896	32	25	auditors	auditor	NOUN
hassl-896	32	26	discovered	discover	VERB
hassl-896	32	27	,	,	PUNCT
hassl-896	32	28	causing	cause	VERB
hassl-896	32	29	chaos	chaos	NOUN
hassl-896	32	30	.	.	PUNCT
hassl-896	33	1	with	with	ADP
hassl-896	33	2	the	the	DET
hassl-896	33	3	many	many	ADJ
hassl-896	33	4	cases	case	NOUN
hassl-896	33	5	of	of	ADP
hassl-896	33	6	misappropriation	misappropriation	NOUN
hassl-896	33	7	of	of	ADP
hassl-896	33	8	financial	financial	ADJ
hassl-896	33	9	statements	statement	NOUN
hassl-896	33	10	,	,	PUNCT
hassl-896	33	11	the	the	DET
hassl-896	33	12	earnings	earning	NOUN
hassl-896	33	13	quality	quality	NOUN
hassl-896	33	14	of	of	ADP
hassl-896	33	15	financial	financial	ADJ
hassl-896	33	16	information	information	NOUN
hassl-896	33	17	is	be	AUX
hassl-896	33	18	very	very	ADV
hassl-896	33	19	important	important	ADJ
hassl-896	33	20	for	for	SCONJ
hassl-896	33	21	investors	investor	NOUN
hassl-896	33	22	to	to	PART
hassl-896	33	23	avoid	avoid	VERB
hassl-896	33	24	being	be	AUX
hassl-896	33	25	trapped	trap	VERB
hassl-896	33	26	due	due	ADP
hassl-896	33	27	to	to	ADP
hassl-896	33	28	wrong	wrong	ADJ
hassl-896	33	29	predictions	prediction	NOUN
hassl-896	33	30	of	of	ADP
hassl-896	33	31	future	future	ADJ
hassl-896	33	32	returns	return	NOUN
hassl-896	33	33	(	(	PUNCT
hassl-896	33	34	shahzad	shahzad	PROPN
hassl-896	33	35	,	,	PUNCT
hassl-896	33	36	rehman	rehman	PROPN
hassl-896	33	37	,	,	PUNCT
hassl-896	33	38	colombage	colombage	NOUN
hassl-896	33	39	,	,	PUNCT
hassl-896	33	40	&	&	CCONJ
hassl-896	33	41	nawaz	nawaz	NOUN
hassl-896	33	42	,	,	PUNCT
hassl-896	33	43	2019	2019	NUM
hassl-896	33	44	)	)	PUNCT
hassl-896	33	45	,	,	PUNCT
hassl-896	33	46	although	although	SCONJ
hassl-896	33	47	some	some	DET
hassl-896	33	48	studies	study	NOUN
hassl-896	33	49	found	find	VERB
hassl-896	33	50	a	a	DET
hassl-896	33	51	positive	positive	ADJ
hassl-896	33	52	impact	impact	NOUN
hassl-896	33	53	on	on	ADP
hassl-896	33	54	predicted	predict	VERB
hassl-896	33	55	returns	return	NOUN
hassl-896	33	56	from	from	ADP
hassl-896	33	57	good	good	ADJ
hassl-896	33	58	earnings	earning	NOUN
hassl-896	33	59	management	management	NOUN
hassl-896	33	60	in	in	ADP
hassl-896	33	61	the	the	DET
hassl-896	33	62	form	form	NOUN
hassl-896	33	63	of	of	ADP
hassl-896	33	64	accruals	accrual	NOUN
hassl-896	33	65	or	or	CCONJ
hassl-896	33	66	real	real	ADJ
hassl-896	33	67	earnings	earning	NOUN
hassl-896	33	68	management	management	NOUN
hassl-896	33	69	(	(	PUNCT
hassl-896	33	70	rachmawati	rachmawati	NOUN
hassl-896	33	71	,	,	PUNCT
hassl-896	33	72	2019	2019	NUM
hassl-896	33	73	)	)	PUNCT
hassl-896	33	74	.	.	PUNCT
hassl-896	34	1	including	include	VERB
hassl-896	34	2	the	the	DET
hassl-896	34	3	quality	quality	NOUN
hassl-896	34	4	of	of	ADP
hassl-896	34	5	audits	audits	NOUN
hassl-896	34	6	that	that	PRON
hassl-896	34	7	accompany	accompany	VERB
hassl-896	34	8	the	the	DET
hassl-896	34	9	financial	financial	ADJ
hassl-896	34	10	report	report	NOUN
hassl-896	34	11	preparation	preparation	NOUN
hassl-896	34	12	process	process	NOUN
hassl-896	34	13	,	,	PUNCT
hassl-896	34	14	a	a	DET
hassl-896	34	15	quality	quality	NOUN
hassl-896	34	16	audit	audit	NOUN
hassl-896	34	17	can	can	AUX
hassl-896	34	18	produce	produce	VERB
hassl-896	34	19	financial	financial	ADJ
hassl-896	34	20	reports	report	NOUN
hassl-896	34	21	that	that	PRON
hassl-896	34	22	comply	comply	VERB
hassl-896	34	23	with	with	ADP
hassl-896	34	24	applicable	applicable	ADJ
hassl-896	34	25	standards	standard	NOUN
hassl-896	34	26	(	(	PUNCT
hassl-896	34	27	williem	williem	PROPN
hassl-896	34	28	&	&	CCONJ
hassl-896	34	29	aryati	aryati	PROPN
hassl-896	34	30	,	,	PUNCT
hassl-896	34	31	2017	2017	NUM
hassl-896	34	32	)	)	PUNCT
hassl-896	34	33	to	to	PART
hassl-896	34	34	help	help	VERB
hassl-896	34	35	investors	investor	NOUN
hassl-896	34	36	predict	predict	VERB
hassl-896	34	37	earnings	earning	NOUN
hassl-896	34	38	and	and	CCONJ
hassl-896	34	39	achieve	achieve	VERB
hassl-896	34	40	positive	positive	ADJ
hassl-896	34	41	reactions	reaction	NOUN
hassl-896	34	42	.	.	PUNCT
hassl-896	35	1	however	however	ADV
hassl-896	35	2	,	,	PUNCT
hassl-896	35	3	as	as	SCONJ
hassl-896	35	4	investors	investor	NOUN
hassl-896	35	5	aim	aim	VERB
hassl-896	35	6	to	to	PART
hassl-896	35	7	invest	invest	VERB
hassl-896	35	8	in	in	ADP
hassl-896	35	9	those	those	PRON
hassl-896	35	10	who	who	PRON
hassl-896	35	11	promise	promise	VERB
hassl-896	35	12	high	high	ADJ
hassl-896	35	13	returns	return	NOUN
hassl-896	35	14	in	in	ADP
hassl-896	35	15	the	the	DET
hassl-896	35	16	future	future	NOUN
hassl-896	35	17	,	,	PUNCT
hassl-896	35	18	the	the	DET
hassl-896	35	19	value	value	NOUN
hassl-896	35	20	of	of	ADP
hassl-896	35	21	profit	profit	NOUN
hassl-896	35	22	or	or	CCONJ
hassl-896	35	23	financial	financial	ADJ
hassl-896	35	24	performance	performance	NOUN
hassl-896	35	25	is	be	AUX
hassl-896	35	26	still	still	ADV
hassl-896	35	27	a	a	DET
hassl-896	35	28	primary	primary	ADJ
hassl-896	35	29	concern	concern	NOUN
hassl-896	35	30	for	for	ADP
hassl-896	35	31	investors	investor	NOUN
hassl-896	35	32	(	(	PUNCT
hassl-896	35	33	anwaar	anwaar	NOUN
hassl-896	35	34	,	,	PUNCT
hassl-896	35	35	2016	2016	NUM
hassl-896	35	36	;	;	PUNCT
hassl-896	35	37	macharia	macharia	PROPN
hassl-896	35	38	&	&	CCONJ
hassl-896	35	39	gatuhi	gatuhi	PROPN
hassl-896	35	40	,	,	PUNCT
hassl-896	35	41	2013	2013	NUM
hassl-896	35	42	)	)	PUNCT
hassl-896	35	43	.	.	PUNCT
hassl-896	36	1	also	also	ADV
hassl-896	36	2	,	,	PUNCT
hassl-896	36	3	technical	technical	ADJ
hassl-896	36	4	analysis	analysis	NOUN
hassl-896	36	5	is	be	AUX
hassl-896	36	6	still	still	ADV
hassl-896	36	7	widely	widely	ADV
hassl-896	36	8	used	use	VERB
hassl-896	36	9	by	by	ADP
hassl-896	36	10	investors	investor	NOUN
hassl-896	36	11	in	in	ADP
hassl-896	36	12	indonesia	indonesia	PROPN
hassl-896	36	13	(	(	PUNCT
hassl-896	36	14	utami	utami	NOUN
hassl-896	36	15	,	,	PUNCT
hassl-896	36	16	nugroho	nugroho	NOUN
hassl-896	36	17	,	,	PUNCT
hassl-896	36	18	&	&	CCONJ
hassl-896	36	19	farida	farida	PROPN
hassl-896	36	20	,	,	PUNCT
hassl-896	36	21	2017	2017	NUM
hassl-896	36	22	)	)	PUNCT
hassl-896	36	23	.	.	PUNCT
hassl-896	37	1	with	with	ADP
hassl-896	37	2	a	a	DET
hassl-896	37	3	highprofit	highprofit	NOUN
hassl-896	37	4	value	value	NOUN
hassl-896	37	5	,	,	PUNCT
hassl-896	37	6	investors	investor	NOUN
hassl-896	37	7	will	will	AUX
hassl-896	37	8	react	react	VERB
hassl-896	37	9	more	more	ADV
hassl-896	37	10	positively	positively	ADV
hassl-896	37	11	to	to	ADP
hassl-896	37	12	the	the	DET
hassl-896	37	13	quality	quality	NOUN
hassl-896	37	14	of	of	ADP
hassl-896	37	15	earnings	earning	NOUN
hassl-896	37	16	and	and	CCONJ
hassl-896	37	17	audit	audit	NOUN
hassl-896	37	18	quality	quality	NOUN
hassl-896	37	19	of	of	ADP
hassl-896	37	20	the	the	DET
hassl-896	37	21	issuer	issuer	NOUN
hassl-896	37	22	's	's	PART
hassl-896	37	23	financial	financial	ADJ
hassl-896	37	24	reporting	reporting	NOUN
hassl-896	37	25	process	process	NOUN
hassl-896	37	26	.	.	PUNCT
hassl-896	38	1	this	this	DET
hassl-896	38	2	study	study	NOUN
hassl-896	38	3	attempts	attempt	VERB
hassl-896	38	4	to	to	PART
hassl-896	38	5	analyze	analyze	VERB
hassl-896	38	6	the	the	DET
hassl-896	38	7	effect	effect	NOUN
hassl-896	38	8	of	of	ADP
hassl-896	38	9	earnings	earning	NOUN
hassl-896	38	10	quality	quality	NOUN
hassl-896	38	11	and	and	CCONJ
hassl-896	38	12	audit	audit	NOUN
hassl-896	38	13	quality	quality	NOUN
hassl-896	38	14	on	on	ADP
hassl-896	38	15	investors	investor	NOUN
hassl-896	38	16	'	'	PART
hassl-896	38	17	reactions	reaction	NOUN
hassl-896	38	18	and	and	CCONJ
hassl-896	38	19	financial	financial	ADJ
hassl-896	38	20	performance	performance	NOUN
hassl-896	38	21	as	as	ADP
hassl-896	38	22	a	a	DET
hassl-896	38	23	moderator	moderator	NOUN
hassl-896	38	24	to	to	PART
hassl-896	38	25	provide	provide	VERB
hassl-896	38	26	information	information	NOUN
hassl-896	38	27	for	for	ADP
hassl-896	38	28	management	management	NOUN
hassl-896	38	29	on	on	ADP
hassl-896	38	30	how	how	SCONJ
hassl-896	38	31	investors	investor	NOUN
hassl-896	38	32	react	react	VERB
hassl-896	38	33	to	to	ADP
hassl-896	38	34	published	publish	VERB
hassl-896	38	35	financial	financial	ADJ
hassl-896	38	36	information	information	NOUN
hassl-896	38	37	,	,	PUNCT
hassl-896	38	38	either	either	CCONJ
hassl-896	38	39	quantitatively	quantitatively	ADV
hassl-896	38	40	in	in	ADP
hassl-896	38	41	the	the	DET
hassl-896	38	42	form	form	NOUN
hassl-896	38	43	of	of	ADP
hassl-896	38	44	earnings	earning	NOUN
hassl-896	38	45	values	value	NOUN
hassl-896	38	46	,	,	PUNCT
hassl-896	38	47	which	which	PRON
hassl-896	38	48	are	be	AUX
hassl-896	38	49	commonly	commonly	ADV
hassl-896	38	50	used	use	VERB
hassl-896	38	51	as	as	ADP
hassl-896	38	52	proxies	proxy	NOUN
hassl-896	38	53	of	of	ADP
hassl-896	38	54	financial	financial	ADJ
hassl-896	38	55	performance	performance	NOUN
hassl-896	38	56	,	,	PUNCT
hassl-896	38	57	or	or	CCONJ
hassl-896	38	58	qualitatively	qualitatively	ADV
hassl-896	38	59	.	.	PUNCT
hassl-896	39	1	the	the	DET
hassl-896	39	2	process	process	NOUN
hassl-896	39	3	of	of	ADP
hassl-896	39	4	preparing	prepare	VERB
hassl-896	39	5	financial	financial	ADJ
hassl-896	39	6	statements	statement	NOUN
hassl-896	39	7	is	be	AUX
hassl-896	39	8	proxied	proxie	VERB
hassl-896	39	9	by	by	ADP
hassl-896	39	10	earnings	earning	NOUN
hassl-896	39	11	quality	quality	NOUN
hassl-896	39	12	and	and	CCONJ
hassl-896	39	13	audit	audit	NOUN
hassl-896	39	14	quality	quality	NOUN
hassl-896	39	15	.	.	PUNCT
hassl-896	40	1	2	2	X
hassl-896	40	2	.	.	X
hassl-896	40	3	theory	theory	NOUN
hassl-896	40	4	and	and	CCONJ
hassl-896	40	5	hypothesis	hypothesis	NOUN
hassl-896	40	6	2.1	2.1	NUM
hassl-896	40	7	.	.	PUNCT
hassl-896	41	1	signaling	signal	VERB
hassl-896	41	2	theory	theory	NOUN
hassl-896	41	3	the	the	DET
hassl-896	41	4	signaling	signal	VERB
hassl-896	41	5	theory	theory	NOUN
hassl-896	41	6	is	be	AUX
hassl-896	41	7	used	use	VERB
hassl-896	41	8	as	as	ADP
hassl-896	41	9	the	the	DET
hassl-896	41	10	main	main	ADJ
hassl-896	41	11	theory	theory	NOUN
hassl-896	41	12	of	of	ADP
hassl-896	41	13	this	this	DET
hassl-896	41	14	study	study	NOUN
hassl-896	41	15	.	.	PUNCT
hassl-896	42	1	signaling	signal	VERB
hassl-896	42	2	theory	theory	NOUN
hassl-896	42	3	in	in	ADP
hassl-896	42	4	the	the	DET
hassl-896	42	5	business	business	NOUN
hassl-896	42	6	world	world	NOUN
hassl-896	42	7	is	be	AUX
hassl-896	42	8	an	an	DET
hassl-896	42	9	action	action	NOUN
hassl-896	42	10	taken	take	VERB
hassl-896	42	11	by	by	ADP
hassl-896	42	12	a	a	DET
hassl-896	42	13	company	company	NOUN
hassl-896	42	14	's	's	PART
hassl-896	42	15	internal	internal	ADJ
hassl-896	42	16	management	management	NOUN
hassl-896	42	17	to	to	PART
hassl-896	42	18	guide	guide	VERB
hassl-896	42	19	investors	investor	NOUN
hassl-896	42	20	regarding	regard	VERB
hassl-896	42	21	the	the	DET
hassl-896	42	22	company	company	NOUN
hassl-896	42	23	's	's	PART
hassl-896	42	24	condition	condition	NOUN
hassl-896	42	25	or	or	CCONJ
hassl-896	42	26	prospects	prospect	NOUN
hassl-896	42	27	(	(	PUNCT
hassl-896	42	28	brigham	brigham	PROPN
hassl-896	42	29	&	&	CCONJ
hassl-896	42	30	ehrhardt	ehrhardt	PROPN
hassl-896	42	31	,	,	PUNCT
hassl-896	42	32	2005	2005	NUM
hassl-896	42	33	)	)	PUNCT
hassl-896	42	34	.	.	PUNCT
hassl-896	43	1	companies	company	NOUN
hassl-896	43	2	with	with	ADP
hassl-896	43	3	good	good	ADJ
hassl-896	43	4	prospects	prospect	NOUN
hassl-896	43	5	tend	tend	VERB
hassl-896	43	6	to	to	PART
hassl-896	43	7	avoid	avoid	VERB
hassl-896	43	8	selling	sell	VERB
hassl-896	43	9	current	current	ADJ
hassl-896	43	10	shares	share	NOUN
hassl-896	43	11	and	and	CCONJ
hassl-896	43	12	prefer	prefer	VERB
hassl-896	43	13	to	to	PART
hassl-896	43	14	take	take	VERB
hassl-896	43	15	other	other	ADJ
hassl-896	43	16	actions	action	NOUN
hassl-896	43	17	to	to	PART
hassl-896	43	18	advance	advance	VERB
hassl-896	43	19	the	the	DET
hassl-896	43	20	company	company	NOUN
hassl-896	43	21	,	,	PUNCT
hassl-896	43	22	such	such	ADJ
hassl-896	43	23	as	as	ADP
hassl-896	43	24	through	through	ADP
hassl-896	43	25	debt	debt	NOUN
hassl-896	43	26	,	,	PUNCT
hassl-896	43	27	even	even	ADV
hassl-896	43	28	though	though	SCONJ
hassl-896	43	29	it	it	PRON
hassl-896	43	30	exceeds	exceed	VERB
hassl-896	43	31	the	the	DET
hassl-896	43	32	limited	limited	ADJ
hassl-896	43	33	capital	capital	NOUN
hassl-896	43	34	structure	structure	NOUN
hassl-896	43	35	.	.	PUNCT
hassl-896	44	1	on	on	ADP
hassl-896	44	2	the	the	DET
hassl-896	44	3	other	other	ADJ
hassl-896	44	4	hand	hand	NOUN
hassl-896	44	5	,	,	PUNCT
hassl-896	44	6	companies	company	NOUN
hassl-896	44	7	with	with	ADP
hassl-896	44	8	unfavorable	unfavorable	ADJ
hassl-896	44	9	prospects	prospect	NOUN
hassl-896	44	10	for	for	ADP
hassl-896	44	11	the	the	DET
hassl-896	44	12	future	future	NOUN
hassl-896	44	13	tend	tend	VERB
hassl-896	44	14	to	to	PART
hassl-896	44	15	sell	sell	VERB
hassl-896	44	16	their	their	PRON
hassl-896	44	17	shares	share	NOUN
hassl-896	44	18	and	and	CCONJ
hassl-896	44	19	implement	implement	VERB
hassl-896	44	20	certain	certain	ADJ
hassl-896	44	21	policies	policy	NOUN
hassl-896	44	22	to	to	PART
hassl-896	44	23	attract	attract	VERB
hassl-896	44	24	investors	investor	NOUN
hassl-896	44	25	'	'	PART
hassl-896	44	26	attention	attention	NOUN
hassl-896	44	27	.	.	PUNCT
hassl-896	45	1	the	the	DET
hassl-896	45	2	announcement	announcement	NOUN
hassl-896	45	3	of	of	ADP
hassl-896	45	4	the	the	DET
hassl-896	45	5	sale	sale	NOUN
hassl-896	45	6	of	of	ADP
hassl-896	45	7	shares	share	NOUN
hassl-896	45	8	by	by	ADP
hassl-896	45	9	a	a	DET
hassl-896	45	10	company	company	NOUN
hassl-896	45	11	is	be	AUX
hassl-896	45	12	generally	generally	ADV
hassl-896	45	13	a	a	DET
hassl-896	45	14	signal	signal	NOUN
hassl-896	45	15	that	that	SCONJ
hassl-896	45	16	the	the	DET
hassl-896	45	17	condition	condition	NOUN
hassl-896	45	18	of	of	ADP
hassl-896	45	19	the	the	DET
hassl-896	45	20	company	company	NOUN
hassl-896	45	21	is	be	AUX
hassl-896	45	22	not	not	PART
hassl-896	45	23	good	good	ADJ
hassl-896	45	24	.	.	PUNCT
hassl-896	46	1	because	because	SCONJ
hassl-896	46	2	of	of	ADP
hassl-896	46	3	these	these	DET
hassl-896	46	4	signals	signal	NOUN
hassl-896	46	5	,	,	PUNCT
hassl-896	46	6	when	when	SCONJ
hassl-896	46	7	a	a	DET
hassl-896	46	8	company	company	NOUN
hassl-896	46	9	offers	offer	VERB
hassl-896	46	10	to	to	PART
hassl-896	46	11	sell	sell	VERB
hassl-896	46	12	new	new	ADJ
hassl-896	46	13	shares	share	NOUN
hassl-896	46	14	more	more	ADV
hassl-896	46	15	often	often	ADV
hassl-896	46	16	,	,	PUNCT
hassl-896	46	17	the	the	DET
hassl-896	46	18	stock	stock	NOUN
hassl-896	46	19	price	price	NOUN
hassl-896	46	20	usually	usually	ADV
hassl-896	46	21	drops	drop	VERB
hassl-896	46	22	because	because	SCONJ
hassl-896	46	23	the	the	DET
hassl-896	46	24	public	public	NOUN
hassl-896	46	25	has	have	AUX
hassl-896	46	26	become	become	VERB
hassl-896	46	27	aware	aware	ADJ
hassl-896	46	28	of	of	ADP
hassl-896	46	29	the	the	DET
hassl-896	46	30	negative	negative	ADJ
hassl-896	46	31	signal	signal	NOUN
hassl-896	46	32	the	the	DET
hassl-896	46	33	company	company	NOUN
hassl-896	46	34	has	have	AUX
hassl-896	46	35	given	give	VERB
hassl-896	46	36	.	.	PUNCT
hassl-896	47	1	brigham	brigham	PROPN
hassl-896	47	2	&	&	CCONJ
hassl-896	47	3	houston	houston	PROPN
hassl-896	47	4	(	(	PUNCT
hassl-896	47	5	2014	2014	NUM
hassl-896	47	6	)	)	PUNCT
hassl-896	47	7	defined	define	VERB
hassl-896	47	8	a	a	DET
hassl-896	47	9	signal	signal	NOUN
hassl-896	47	10	as	as	ADP
hassl-896	47	11	an	an	DET
hassl-896	47	12	action	action	NOUN
hassl-896	47	13	taken	take	VERB
hassl-896	47	14	by	by	ADP
hassl-896	47	15	a	a	DET
hassl-896	47	16	company	company	NOUN
hassl-896	47	17	to	to	PART
hassl-896	47	18	inform	inform	VERB
hassl-896	47	19	investors	investor	NOUN
hassl-896	47	20	about	about	ADP
hassl-896	47	21	how	how	SCONJ
hassl-896	47	22	management	management	NOUN
hassl-896	47	23	views	view	VERB
hassl-896	47	24	the	the	DET
hassl-896	47	25	company	company	NOUN
hassl-896	47	26	's	's	PART
hassl-896	47	27	future	future	ADJ
hassl-896	47	28	prospects	prospect	NOUN
hassl-896	47	29	.	.	PUNCT
hassl-896	48	1	the	the	DET
hassl-896	48	2	signals	signal	NOUN
hassl-896	48	3	given	give	VERB
hassl-896	48	4	by	by	ADP
hassl-896	48	5	the	the	DET
hassl-896	48	6	company	company	NOUN
hassl-896	48	7	are	be	AUX
hassl-896	48	8	circulated	circulate	VERB
hassl-896	48	9	in	in	ADP
hassl-896	48	10	the	the	DET
hassl-896	48	11	form	form	NOUN
hassl-896	48	12	of	of	ADP
hassl-896	48	13	information	information	NOUN
hassl-896	48	14	about	about	ADP
hassl-896	48	15	what	what	PRON
hassl-896	48	16	internal	internal	ADJ
hassl-896	48	17	management	management	NOUN
hassl-896	48	18	has	have	AUX
hassl-896	48	19	done	do	VERB
hassl-896	48	20	to	to	PART
hassl-896	48	21	realize	realize	VERB
hassl-896	48	22	the	the	DET
hassl-896	48	23	targets	target	NOUN
hassl-896	48	24	of	of	ADP
hassl-896	48	25	investors	investor	NOUN
hassl-896	48	26	.	.	PUNCT
hassl-896	49	1	that	that	DET
hassl-896	49	2	way	way	NOUN
hassl-896	49	3	,	,	PUNCT
hassl-896	49	4	investors	investor	NOUN
hassl-896	49	5	will	will	AUX
hassl-896	49	6	see	see	VERB
hassl-896	49	7	that	that	DET
hassl-896	49	8	management	management	NOUN
hassl-896	49	9	is	be	AUX
hassl-896	49	10	efficient	efficient	ADJ
hassl-896	49	11	and	and	CCONJ
hassl-896	49	12	performs	perform	VERB
hassl-896	49	13	well	well	ADV
hassl-896	49	14	.	.	PUNCT
hassl-896	50	1	humanities	humanity	NOUN
hassl-896	50	2	and	and	CCONJ
hassl-896	50	3	social	social	ADJ
hassl-896	50	4	sciences	science	NOUN
hassl-896	50	5	letters	letter	NOUN
hassl-896	50	6	,	,	PUNCT
hassl-896	50	7	2021	2021	NUM
hassl-896	50	8	,	,	PUNCT
hassl-896	50	9	9(3	9(3	NUM
hassl-896	50	10	):	):	PUNCT
hassl-896	50	11	250	250	NUM
hassl-896	50	12	-	-	SYM
hassl-896	50	13	259	259	NUM
hassl-896	50	14	252	252	NUM
hassl-896	50	15	©	©	PROPN
hassl-896	50	16	2021	2021	NUM
hassl-896	50	17	conscientia	conscientia	PROPN
hassl-896	50	18	beam	beam	PROPN
hassl-896	50	19	.	.	PUNCT
hassl-896	51	1	all	all	DET
hassl-896	51	2	rights	right	NOUN
hassl-896	51	3	reserved	reserve	VERB
hassl-896	51	4	.	.	PUNCT
hassl-896	52	1	because	because	SCONJ
hassl-896	52	2	the	the	DET
hassl-896	52	3	signal	signal	NOUN
hassl-896	52	4	is	be	AUX
hassl-896	52	5	given	give	VERB
hassl-896	52	6	by	by	ADP
hassl-896	52	7	the	the	DET
hassl-896	52	8	management	management	NOUN
hassl-896	52	9	of	of	ADP
hassl-896	52	10	the	the	DET
hassl-896	52	11	company	company	NOUN
hassl-896	52	12	through	through	ADP
hassl-896	52	13	information	information	NOUN
hassl-896	52	14	,	,	PUNCT
hassl-896	52	15	any	any	DET
hassl-896	52	16	information	information	NOUN
hassl-896	52	17	provided	provide	VERB
hassl-896	52	18	has	have	VERB
hassl-896	52	19	an	an	DET
hassl-896	52	20	important	important	ADJ
hassl-896	52	21	meaning	meaning	NOUN
hassl-896	52	22	for	for	ADP
hassl-896	52	23	investors	investor	NOUN
hassl-896	52	24	regarding	regard	VERB
hassl-896	52	25	their	their	PRON
hassl-896	52	26	funding	funding	NOUN
hassl-896	52	27	or	or	CCONJ
hassl-896	52	28	investment	investment	NOUN
hassl-896	52	29	decisions	decision	NOUN
hassl-896	52	30	through	through	ADP
hassl-896	52	31	buying	buy	VERB
hassl-896	52	32	and	and	CCONJ
hassl-896	52	33	selling	sell	VERB
hassl-896	52	34	shares	share	NOUN
hassl-896	52	35	on	on	ADP
hassl-896	52	36	the	the	DET
hassl-896	52	37	stock	stock	NOUN
hassl-896	52	38	exchange	exchange	NOUN
hassl-896	52	39	.	.	PUNCT
hassl-896	53	1	essentially	essentially	ADV
hassl-896	53	2	,	,	PUNCT
hassl-896	53	3	valuable	valuable	ADJ
hassl-896	53	4	information	information	NOUN
hassl-896	53	5	includes	include	VERB
hassl-896	53	6	notes	note	NOUN
hassl-896	53	7	,	,	PUNCT
hassl-896	53	8	or	or	CCONJ
hassl-896	53	9	descriptions	description	NOUN
hassl-896	53	10	of	of	ADP
hassl-896	53	11	events	event	NOUN
hassl-896	53	12	that	that	PRON
hassl-896	53	13	have	have	AUX
hassl-896	53	14	occurred	occur	VERB
hassl-896	53	15	in	in	ADP
hassl-896	53	16	the	the	DET
hassl-896	53	17	past	past	NOUN
hassl-896	53	18	,	,	PUNCT
hassl-896	53	19	actions	action	NOUN
hassl-896	53	20	currently	currently	ADV
hassl-896	53	21	being	be	AUX
hassl-896	53	22	taken	take	VERB
hassl-896	53	23	,	,	PUNCT
hassl-896	53	24	or	or	CCONJ
hassl-896	53	25	prospects	prospect	NOUN
hassl-896	53	26	that	that	PRON
hassl-896	53	27	will	will	AUX
hassl-896	53	28	occur	occur	VERB
hassl-896	53	29	in	in	ADP
hassl-896	53	30	the	the	DET
hassl-896	53	31	future	future	NOUN
hassl-896	53	32	in	in	ADP
hassl-896	53	33	connection	connection	NOUN
hassl-896	53	34	with	with	ADP
hassl-896	53	35	company	company	NOUN
hassl-896	53	36	policies	policy	NOUN
hassl-896	53	37	on	on	ADP
hassl-896	53	38	conducting	conduct	VERB
hassl-896	53	39	company	company	NOUN
hassl-896	53	40	business	business	NOUN
hassl-896	53	41	.	.	PUNCT
hassl-896	54	1	2.2	2.2	NUM
hassl-896	54	2	.	.	PUNCT
hassl-896	55	1	earnings	earning	NOUN
hassl-896	55	2	quality	quality	NOUN
hassl-896	55	3	and	and	CCONJ
hassl-896	55	4	investor	investor	NOUN
hassl-896	55	5	reaction	reaction	NOUN
hassl-896	55	6	earnings	earning	NOUN
hassl-896	55	7	quality	quality	NOUN
hassl-896	55	8	is	be	AUX
hassl-896	55	9	the	the	DET
hassl-896	55	10	quality	quality	NOUN
hassl-896	55	11	of	of	ADP
hassl-896	55	12	the	the	DET
hassl-896	55	13	information	information	NOUN
hassl-896	55	14	in	in	ADP
hassl-896	55	15	published	publish	VERB
hassl-896	55	16	financial	financial	ADJ
hassl-896	55	17	reports	report	NOUN
hassl-896	55	18	,	,	PUNCT
hassl-896	55	19	especially	especially	ADV
hassl-896	55	20	earnings	earning	NOUN
hassl-896	55	21	information	information	NOUN
hassl-896	55	22	.	.	PUNCT
hassl-896	56	1	financial	financial	ADJ
hassl-896	56	2	reports	report	NOUN
hassl-896	56	3	are	be	AUX
hassl-896	56	4	of	of	ADP
hassl-896	56	5	higher	high	ADJ
hassl-896	56	6	quality	quality	NOUN
hassl-896	56	7	if	if	SCONJ
hassl-896	56	8	the	the	DET
hassl-896	56	9	reported	report	VERB
hassl-896	56	10	earnings	earning	NOUN
hassl-896	56	11	are	be	AUX
hassl-896	56	12	free	free	ADJ
hassl-896	56	13	from	from	ADP
hassl-896	56	14	earnings	earning	NOUN
hassl-896	56	15	management	management	NOUN
hassl-896	56	16	so	so	SCONJ
hassl-896	56	17	that	that	SCONJ
hassl-896	56	18	investors	investor	NOUN
hassl-896	56	19	can	can	AUX
hassl-896	56	20	predict	predict	VERB
hassl-896	56	21	future	future	ADJ
hassl-896	56	22	earnings	earning	NOUN
hassl-896	56	23	more	more	ADV
hassl-896	56	24	accurately	accurately	ADV
hassl-896	56	25	based	base	VERB
hassl-896	56	26	on	on	ADP
hassl-896	56	27	the	the	DET
hassl-896	56	28	current	current	ADJ
hassl-896	56	29	year	year	NOUN
hassl-896	56	30	's	's	PART
hassl-896	56	31	earnings	earning	NOUN
hassl-896	56	32	information	information	NOUN
hassl-896	56	33	(	(	PUNCT
hassl-896	56	34	dayanandan	dayanandan	PROPN
hassl-896	56	35	&	&	CCONJ
hassl-896	56	36	sra	sra	PROPN
hassl-896	56	37	,	,	PUNCT
hassl-896	56	38	2018	2018	NUM
hassl-896	56	39	)	)	PUNCT
hassl-896	56	40	.	.	PUNCT
hassl-896	57	1	high	high	ADJ
hassl-896	57	2	profits	profit	NOUN
hassl-896	57	3	get	get	VERB
hassl-896	57	4	a	a	DET
hassl-896	57	5	more	more	ADV
hassl-896	57	6	positive	positive	ADJ
hassl-896	57	7	reaction	reaction	NOUN
hassl-896	57	8	from	from	ADP
hassl-896	57	9	investors	investor	NOUN
hassl-896	57	10	(	(	PUNCT
hassl-896	57	11	abdallah	abdallah	PROPN
hassl-896	57	12	,	,	PUNCT
hassl-896	57	13	2018	2018	NUM
hassl-896	57	14	)	)	PUNCT
hassl-896	57	15	concerning	concern	VERB
hassl-896	57	16	investment	investment	NOUN
hassl-896	57	17	efficiency	efficiency	NOUN
hassl-896	57	18	(	(	PUNCT
hassl-896	57	19	houncine	houncine	NOUN
hassl-896	57	20	,	,	PUNCT
hassl-896	57	21	2017	2017	NUM
hassl-896	57	22	)	)	PUNCT
hassl-896	57	23	.	.	PUNCT
hassl-896	58	1	the	the	DET
hassl-896	58	2	real	real	ADJ
hassl-896	58	3	profit	profit	NOUN
hassl-896	58	4	of	of	ADP
hassl-896	58	5	a	a	DET
hassl-896	58	6	company	company	NOUN
hassl-896	58	7	that	that	PRON
hassl-896	58	8	is	be	AUX
hassl-896	58	9	free	free	ADJ
hassl-896	58	10	from	from	ADP
hassl-896	58	11	accrual	accrual	ADJ
hassl-896	58	12	earnings	earning	NOUN
hassl-896	58	13	management	management	NOUN
hassl-896	58	14	indicates	indicate	VERB
hassl-896	58	15	higher	high	ADJ
hassl-896	58	16	quality	quality	NOUN
hassl-896	58	17	financial	financial	ADJ
hassl-896	58	18	reports	report	NOUN
hassl-896	58	19	,	,	PUNCT
hassl-896	58	20	and	and	CCONJ
hassl-896	58	21	investors	investor	NOUN
hassl-896	58	22	will	will	AUX
hassl-896	58	23	be	be	AUX
hassl-896	58	24	helped	help	VERB
hassl-896	58	25	by	by	ADP
hassl-896	58	26	this	this	DET
hassl-896	58	27	information	information	NOUN
hassl-896	58	28	because	because	SCONJ
hassl-896	58	29	the	the	DET
hassl-896	58	30	analysis	analysis	NOUN
hassl-896	58	31	in	in	ADP
hassl-896	58	32	predicting	predict	VERB
hassl-896	58	33	future	future	ADJ
hassl-896	58	34	earnings	earning	NOUN
hassl-896	58	35	is	be	AUX
hassl-896	58	36	more	more	ADV
hassl-896	58	37	accurate	accurate	ADJ
hassl-896	58	38	.	.	PUNCT
hassl-896	59	1	with	with	ADP
hassl-896	59	2	high	high	ADJ
hassl-896	59	3	earnings	earning	NOUN
hassl-896	59	4	quality	quality	NOUN
hassl-896	59	5	,	,	PUNCT
hassl-896	59	6	investors	investor	NOUN
hassl-896	59	7	will	will	AUX
hassl-896	59	8	respond	respond	VERB
hassl-896	59	9	positively	positively	ADV
hassl-896	59	10	(	(	PUNCT
hassl-896	59	11	salehi	salehi	X
hassl-896	59	12	,	,	PUNCT
hassl-896	59	13	tagribi	tagribi	NOUN
hassl-896	59	14	,	,	PUNCT
hassl-896	59	15	&	&	CCONJ
hassl-896	59	16	farhangdoust	farhangdoust	PROPN
hassl-896	59	17	,	,	PUNCT
hassl-896	59	18	2018	2018	NUM
hassl-896	59	19	;	;	PUNCT
hassl-896	59	20	shahzad	shahzad	PROPN
hassl-896	59	21	et	et	PROPN
hassl-896	59	22	al	al	PROPN
hassl-896	59	23	.	.	PROPN
hassl-896	59	24	,	,	PUNCT
hassl-896	59	25	2019	2019	NUM
hassl-896	59	26	;	;	PUNCT
hassl-896	59	27	sugiarto	sugiarto	PROPN
hassl-896	59	28	&	&	CCONJ
hassl-896	59	29	deviesa	deviesa	PROPN
hassl-896	59	30	,	,	PUNCT
hassl-896	59	31	2017	2017	NUM
hassl-896	59	32	)	)	PUNCT
hassl-896	59	33	.	.	PUNCT
hassl-896	60	1	h1	h1	PROPN
hassl-896	60	2	.	.	PUNCT
hassl-896	61	1	investors	investor	NOUN
hassl-896	61	2	react	react	VERB
hassl-896	61	3	to	to	ADP
hassl-896	61	4	the	the	DET
hassl-896	61	5	quality	quality	NOUN
hassl-896	61	6	of	of	ADP
hassl-896	61	7	earnings	earning	NOUN
hassl-896	61	8	on	on	ADP
hassl-896	61	9	a	a	DET
hassl-896	61	10	company	company	NOUN
hassl-896	61	11	's	's	PART
hassl-896	61	12	financial	financial	ADJ
hassl-896	61	13	statements	statement	NOUN
hassl-896	61	14	.	.	PUNCT
hassl-896	62	1	2.3	2.3	NUM
hassl-896	62	2	.	.	PUNCT
hassl-896	63	1	audit	audit	NOUN
hassl-896	63	2	quality	quality	NOUN
hassl-896	63	3	and	and	CCONJ
hassl-896	63	4	investor	investor	NOUN
hassl-896	63	5	reaction	reaction	NOUN
hassl-896	63	6	audit	audit	NOUN
hassl-896	63	7	quality	quality	NOUN
hassl-896	63	8	is	be	AUX
hassl-896	63	9	about	about	ADP
hassl-896	63	10	processing	process	VERB
hassl-896	63	11	information	information	NOUN
hassl-896	63	12	accurately	accurately	ADV
hassl-896	63	13	,	,	PUNCT
hassl-896	63	14	thoroughly	thoroughly	ADV
hassl-896	63	15	,	,	PUNCT
hassl-896	63	16	and	and	CCONJ
hassl-896	63	17	without	without	ADP
hassl-896	63	18	bias	bias	NOUN
hassl-896	63	19	to	to	PART
hassl-896	63	20	produce	produce	VERB
hassl-896	63	21	reliable	reliable	ADJ
hassl-896	63	22	financial	financial	ADJ
hassl-896	63	23	reports	report	NOUN
hassl-896	63	24	.	.	PUNCT
hassl-896	64	1	generally	generally	ADV
hassl-896	64	2	,	,	PUNCT
hassl-896	64	3	audit	audit	NOUN
hassl-896	64	4	quality	quality	NOUN
hassl-896	64	5	is	be	AUX
hassl-896	64	6	proxied	proxie	VERB
hassl-896	64	7	by	by	ADP
hassl-896	64	8	the	the	DET
hassl-896	64	9	size	size	NOUN
hassl-896	64	10	of	of	ADP
hassl-896	64	11	the	the	DET
hassl-896	64	12	auditing	auditing	NOUN
hassl-896	64	13	company	company	NOUN
hassl-896	64	14	.	.	PUNCT
hassl-896	65	1	although	although	SCONJ
hassl-896	65	2	this	this	PRON
hassl-896	65	3	is	be	AUX
hassl-896	65	4	not	not	PART
hassl-896	65	5	always	always	ADV
hassl-896	65	6	the	the	DET
hassl-896	65	7	case	case	NOUN
hassl-896	65	8	,	,	PUNCT
hassl-896	65	9	the	the	DET
hassl-896	65	10	“	"	PUNCT
hassl-896	65	11	big	big	ADJ
hassl-896	65	12	four	four	NUM
hassl-896	65	13	”	"	PUNCT
hassl-896	65	14	auditors	auditor	NOUN
hassl-896	65	15	(	(	PUNCT
hassl-896	65	16	deloitte	deloitte	PROPN
hassl-896	65	17	,	,	PUNCT
hassl-896	65	18	kpmg	kpmg	PROPN
hassl-896	65	19	,	,	PUNCT
hassl-896	65	20	pwc	pwc	PROPN
hassl-896	65	21	,	,	PUNCT
hassl-896	65	22	and	and	CCONJ
hassl-896	65	23	ernst	ernst	PROPN
hassl-896	65	24	&	&	CCONJ
hassl-896	65	25	young	young	PROPN
hassl-896	65	26	)	)	PUNCT
hassl-896	65	27	are	be	AUX
hassl-896	65	28	considered	consider	VERB
hassl-896	65	29	to	to	PART
hassl-896	65	30	be	be	AUX
hassl-896	65	31	of	of	ADP
hassl-896	65	32	higher	high	ADJ
hassl-896	65	33	quality	quality	NOUN
hassl-896	65	34	because	because	SCONJ
hassl-896	65	35	of	of	ADP
hassl-896	65	36	the	the	DET
hassl-896	65	37	size	size	NOUN
hassl-896	65	38	of	of	ADP
hassl-896	65	39	the	the	DET
hassl-896	65	40	organization	organization	NOUN
hassl-896	65	41	in	in	ADP
hassl-896	65	42	the	the	DET
hassl-896	65	43	auditing	auditing	NOUN
hassl-896	65	44	world	world	NOUN
hassl-896	65	45	and	and	CCONJ
hassl-896	65	46	their	their	PRON
hassl-896	65	47	processes	process	NOUN
hassl-896	65	48	are	be	AUX
hassl-896	65	49	always	always	ADV
hassl-896	65	50	updated	update	VERB
hassl-896	65	51	and	and	CCONJ
hassl-896	65	52	they	they	PRON
hassl-896	65	53	use	use	VERB
hassl-896	65	54	better	well	ADJ
hassl-896	65	55	methods	method	NOUN
hassl-896	65	56	.	.	PUNCT
hassl-896	66	1	high	high	ADJ
hassl-896	66	2	audit	audit	NOUN
hassl-896	66	3	quality	quality	NOUN
hassl-896	66	4	is	be	AUX
hassl-896	66	5	proven	prove	VERB
hassl-896	66	6	to	to	PART
hassl-896	66	7	reduce	reduce	VERB
hassl-896	66	8	the	the	DET
hassl-896	66	9	risk	risk	NOUN
hassl-896	66	10	of	of	ADP
hassl-896	66	11	stock	stock	NOUN
hassl-896	66	12	decline	decline	NOUN
hassl-896	66	13	(	(	PUNCT
hassl-896	66	14	khajavi	khajavi	PROPN
hassl-896	66	15	&	&	CCONJ
hassl-896	66	16	zare	zare	PROPN
hassl-896	66	17	,	,	PUNCT
hassl-896	66	18	2016	2016	NUM
hassl-896	66	19	)	)	PUNCT
hassl-896	66	20	,	,	PUNCT
hassl-896	66	21	thereby	thereby	ADV
hassl-896	66	22	affecting	affect	VERB
hassl-896	66	23	investment	investment	NOUN
hassl-896	66	24	policy	policy	NOUN
hassl-896	66	25	(	(	PUNCT
hassl-896	66	26	rahayu	rahayu	PROPN
hassl-896	66	27	&	&	CCONJ
hassl-896	66	28	darmawati	darmawati	PROPN
hassl-896	66	29	,	,	PUNCT
hassl-896	66	30	2011	2011	NUM
hassl-896	66	31	)	)	PUNCT
hassl-896	66	32	.	.	PUNCT
hassl-896	67	1	farouk	farouk	PROPN
hassl-896	67	2	&	&	CCONJ
hassl-896	67	3	hassan	hassan	PROPN
hassl-896	67	4	(	(	PUNCT
hassl-896	67	5	2014	2014	NUM
hassl-896	67	6	)	)	PUNCT
hassl-896	67	7	and	and	CCONJ
hassl-896	67	8	matoke	matoke	PROPN
hassl-896	67	9	&	&	CCONJ
hassl-896	67	10	omwega	omwega	PROPN
hassl-896	67	11	(	(	PUNCT
hassl-896	67	12	2016	2016	NUM
hassl-896	67	13	)	)	PUNCT
hassl-896	67	14	found	find	VERB
hassl-896	67	15	that	that	SCONJ
hassl-896	67	16	the	the	DET
hassl-896	67	17	audit	audit	NOUN
hassl-896	67	18	quality	quality	NOUN
hassl-896	67	19	proxied	proxie	VERB
hassl-896	67	20	by	by	ADP
hassl-896	67	21	the	the	DET
hassl-896	67	22	big	big	ADJ
hassl-896	67	23	four	four	NUM
hassl-896	67	24	auditors	auditor	NOUN
hassl-896	67	25	received	receive	VERB
hassl-896	67	26	a	a	DET
hassl-896	67	27	positive	positive	ADJ
hassl-896	67	28	reaction	reaction	NOUN
hassl-896	67	29	from	from	ADP
hassl-896	67	30	investors	investor	NOUN
hassl-896	67	31	because	because	SCONJ
hassl-896	67	32	it	it	PRON
hassl-896	67	33	is	be	AUX
hassl-896	67	34	believed	believe	VERB
hassl-896	67	35	that	that	SCONJ
hassl-896	67	36	their	their	PRON
hassl-896	67	37	processes	process	NOUN
hassl-896	67	38	are	be	AUX
hassl-896	67	39	better	well	ADJ
hassl-896	67	40	and	and	CCONJ
hassl-896	67	41	more	more	ADV
hassl-896	67	42	orderly	orderly	ADJ
hassl-896	67	43	according	accord	VERB
hassl-896	67	44	to	to	ADP
hassl-896	67	45	applicable	applicable	ADJ
hassl-896	67	46	standards	standard	NOUN
hassl-896	67	47	.	.	PUNCT
hassl-896	68	1	h2	h2	NOUN
hassl-896	68	2	.	.	PUNCT
hassl-896	69	1	investors	investor	NOUN
hassl-896	69	2	react	react	VERB
hassl-896	69	3	to	to	ADP
hassl-896	69	4	the	the	DET
hassl-896	69	5	audit	audit	NOUN
hassl-896	69	6	quality	quality	NOUN
hassl-896	69	7	of	of	ADP
hassl-896	69	8	the	the	DET
hassl-896	69	9	company	company	NOUN
hassl-896	69	10	's	's	PART
hassl-896	69	11	financial	financial	ADJ
hassl-896	69	12	statements	statement	NOUN
hassl-896	69	13	.	.	PUNCT
hassl-896	70	1	2.4	2.4	NUM
hassl-896	70	2	.	.	PUNCT
hassl-896	70	3	moderation	moderation	NOUN
hassl-896	70	4	of	of	ADP
hassl-896	70	5	financial	financial	ADJ
hassl-896	70	6	performance	performance	NOUN
hassl-896	70	7	on	on	ADP
hassl-896	70	8	earnings	earning	NOUN
hassl-896	70	9	quality	quality	NOUN
hassl-896	70	10	,	,	PUNCT
hassl-896	70	11	audit	audit	NOUN
hassl-896	70	12	quality	quality	NOUN
hassl-896	70	13	and	and	CCONJ
hassl-896	70	14	investor	investor	NOUN
hassl-896	70	15	reaction	reaction	NOUN
hassl-896	70	16	investors	investor	NOUN
hassl-896	70	17	expect	expect	VERB
hassl-896	70	18	a	a	DET
hassl-896	70	19	good	good	ADJ
hassl-896	70	20	return	return	NOUN
hassl-896	70	21	in	in	ADP
hassl-896	70	22	the	the	DET
hassl-896	70	23	form	form	NOUN
hassl-896	70	24	of	of	ADP
hassl-896	70	25	dividends	dividend	NOUN
hassl-896	70	26	,	,	PUNCT
hassl-896	70	27	which	which	PRON
hassl-896	70	28	are	be	AUX
hassl-896	70	29	distributed	distribute	VERB
hassl-896	70	30	when	when	SCONJ
hassl-896	70	31	the	the	DET
hassl-896	70	32	company	company	NOUN
hassl-896	70	33	has	have	AUX
hassl-896	70	34	accrued	accrue	VERB
hassl-896	70	35	sufficient	sufficient	ADJ
hassl-896	70	36	profits	profit	NOUN
hassl-896	70	37	.	.	PUNCT
hassl-896	71	1	good	good	ADJ
hassl-896	71	2	management	management	NOUN
hassl-896	71	3	performance	performance	NOUN
hassl-896	71	4	is	be	AUX
hassl-896	71	5	looked	look	VERB
hassl-896	71	6	on	on	ADP
hassl-896	71	7	high	high	ADJ
hassl-896	71	8	-	-	PUNCT
hassl-896	71	9	profit	profit	NOUN
hassl-896	71	10	companies	company	NOUN
hassl-896	71	11	as	as	ADV
hassl-896	71	12	well	well	ADV
hassl-896	71	13	as	as	ADP
hassl-896	71	14	the	the	DET
hassl-896	71	15	company	company	NOUN
hassl-896	71	16	’s	’s	PART
hassl-896	71	17	financial	financial	ADJ
hassl-896	71	18	performance	performance	NOUN
hassl-896	71	19	indicators	indicator	NOUN
hassl-896	71	20	,	,	PUNCT
hassl-896	71	21	thus	thus	ADV
hassl-896	71	22	the	the	DET
hassl-896	71	23	indicator	indicator	NOUN
hassl-896	71	24	becomes	become	VERB
hassl-896	71	25	a	a	DET
hassl-896	71	26	matter	matter	NOUN
hassl-896	71	27	being	be	AUX
hassl-896	71	28	considered	consider	VERB
hassl-896	71	29	by	by	ADP
hassl-896	71	30	investors	investor	NOUN
hassl-896	71	31	.	.	PUNCT
hassl-896	72	1	anwaar	anwaar	NOUN
hassl-896	72	2	(	(	PUNCT
hassl-896	72	3	2016	2016	NUM
hassl-896	72	4	)	)	PUNCT
hassl-896	72	5	and	and	CCONJ
hassl-896	72	6	macharia	macharia	PROPN
hassl-896	72	7	&	&	CCONJ
hassl-896	72	8	gatuhi	gatuhi	PROPN
hassl-896	72	9	(	(	PUNCT
hassl-896	72	10	2013	2013	NUM
hassl-896	72	11	)	)	PUNCT
hassl-896	72	12	found	find	VERB
hassl-896	72	13	that	that	SCONJ
hassl-896	72	14	financial	financial	ADJ
hassl-896	72	15	performance	performance	NOUN
hassl-896	72	16	with	with	ADP
hassl-896	72	17	indicators	indicator	NOUN
hassl-896	72	18	has	have	VERB
hassl-896	72	19	a	a	DET
hassl-896	72	20	positive	positive	ADJ
hassl-896	72	21	impact	impact	NOUN
hassl-896	72	22	on	on	ADP
hassl-896	72	23	investor	investor	NOUN
hassl-896	72	24	reactions	reaction	NOUN
hassl-896	72	25	.	.	PUNCT
hassl-896	73	1	high	high	ADJ
hassl-896	73	2	financial	financial	ADJ
hassl-896	73	3	performance	performance	NOUN
hassl-896	73	4	,	,	PUNCT
hassl-896	73	5	as	as	SCONJ
hassl-896	73	6	proxied	proxie	VERB
hassl-896	73	7	in	in	ADP
hassl-896	73	8	roa	roa	PROPN
hassl-896	73	9	,	,	PUNCT
hassl-896	73	10	roe	roe	NOUN
hassl-896	73	11	,	,	PUNCT
hassl-896	73	12	and	and	CCONJ
hassl-896	73	13	nim	nim	PROPN
hassl-896	73	14	,	,	PUNCT
hassl-896	73	15	has	have	VERB
hassl-896	73	16	an	an	DET
hassl-896	73	17	impact	impact	NOUN
hassl-896	73	18	on	on	ADP
hassl-896	73	19	investors	investor	NOUN
hassl-896	73	20	'	'	PART
hassl-896	73	21	positive	positive	ADJ
hassl-896	73	22	reactions	reaction	NOUN
hassl-896	73	23	in	in	ADP
hassl-896	73	24	the	the	DET
hassl-896	73	25	form	form	NOUN
hassl-896	73	26	of	of	ADP
hassl-896	73	27	stock	stock	NOUN
hassl-896	73	28	prices	price	NOUN
hassl-896	73	29	(	(	PUNCT
hassl-896	73	30	wulansari	wulansari	NOUN
hassl-896	73	31	&	&	CCONJ
hassl-896	73	32	prihantoro	prihantoro	PROPN
hassl-896	73	33	,	,	PUNCT
hassl-896	73	34	2018	2018	NUM
hassl-896	73	35	)	)	PUNCT
hassl-896	73	36	.	.	PUNCT
hassl-896	74	1	even	even	ADV
hassl-896	74	2	though	though	SCONJ
hassl-896	74	3	the	the	DET
hassl-896	74	4	quality	quality	NOUN
hassl-896	74	5	of	of	ADP
hassl-896	74	6	financial	financial	ADJ
hassl-896	74	7	information	information	NOUN
hassl-896	74	8	in	in	ADP
hassl-896	74	9	the	the	DET
hassl-896	74	10	form	form	NOUN
hassl-896	74	11	of	of	ADP
hassl-896	74	12	earnings	earning	NOUN
hassl-896	74	13	quality	quality	NOUN
hassl-896	74	14	and	and	CCONJ
hassl-896	74	15	audit	audit	NOUN
hassl-896	74	16	quality	quality	NOUN
hassl-896	74	17	influences	influence	VERB
hassl-896	74	18	investors	investor	NOUN
hassl-896	74	19	'	'	PART
hassl-896	74	20	reactions	reaction	NOUN
hassl-896	74	21	,	,	PUNCT
hassl-896	74	22	financial	financial	ADJ
hassl-896	74	23	performance	performance	NOUN
hassl-896	74	24	can	can	AUX
hassl-896	74	25	still	still	ADV
hassl-896	74	26	be	be	AUX
hassl-896	74	27	considered	consider	VERB
hassl-896	74	28	information	information	NOUN
hassl-896	74	29	in	in	ADP
hassl-896	74	30	investment	investment	NOUN
hassl-896	74	31	policy	policy	NOUN
hassl-896	74	32	.	.	PUNCT
hassl-896	75	1	h3a	h3a	X
hassl-896	75	2	.	.	PUNCT
hassl-896	76	1	investors	investor	NOUN
hassl-896	76	2	react	react	VERB
hassl-896	76	3	to	to	ADP
hassl-896	76	4	earnings	earning	NOUN
hassl-896	76	5	quality	quality	NOUN
hassl-896	76	6	moderated	moderate	VERB
hassl-896	76	7	by	by	ADP
hassl-896	76	8	financial	financial	ADJ
hassl-896	76	9	performance	performance	NOUN
hassl-896	76	10	.	.	PUNCT
hassl-896	77	1	h3b	h3b	X
hassl-896	77	2	.	.	PUNCT
hassl-896	78	1	investors	investor	NOUN
hassl-896	78	2	react	react	VERB
hassl-896	78	3	to	to	PART
hassl-896	78	4	audit	audit	VERB
hassl-896	78	5	quality	quality	NOUN
hassl-896	78	6	moderated	moderate	VERB
hassl-896	78	7	by	by	ADP
hassl-896	78	8	financial	financial	ADJ
hassl-896	78	9	performance	performance	NOUN
hassl-896	78	10	.	.	PUNCT
hassl-896	79	1	3	3	X
hassl-896	79	2	.	.	X
hassl-896	79	3	method	method	PROPN
hassl-896	79	4	3.1	3.1	NUM
hassl-896	79	5	.	.	PUNCT
hassl-896	80	1	sample	sample	VERB
hassl-896	80	2	the	the	DET
hassl-896	80	3	population	population	NOUN
hassl-896	80	4	of	of	ADP
hassl-896	80	5	this	this	DET
hassl-896	80	6	research	research	NOUN
hassl-896	80	7	comprises	comprise	VERB
hassl-896	80	8	manufacturing	manufacturing	NOUN
hassl-896	80	9	companies	company	NOUN
hassl-896	80	10	listed	list	VERB
hassl-896	80	11	on	on	ADP
hassl-896	80	12	the	the	DET
hassl-896	80	13	indonesia	indonesia	PROPN
hassl-896	80	14	stock	stock	PROPN
hassl-896	80	15	exchange	exchange	NOUN
hassl-896	80	16	in	in	ADP
hassl-896	80	17	the	the	DET
hassl-896	80	18	2015–2019	2015–2019	NUM
hassl-896	80	19	period	period	NOUN
hassl-896	80	20	.	.	PUNCT
hassl-896	81	1	manufacturing	manufacturing	NOUN
hassl-896	81	2	companies	company	NOUN
hassl-896	81	3	are	be	AUX
hassl-896	81	4	a	a	DET
hassl-896	81	5	type	type	NOUN
hassl-896	81	6	of	of	ADP
hassl-896	81	7	issuer	issuer	NOUN
hassl-896	81	8	whose	whose	DET
hassl-896	81	9	growth	growth	NOUN
hassl-896	81	10	is	be	AUX
hassl-896	81	11	quite	quite	ADV
hassl-896	81	12	high	high	ADJ
hassl-896	81	13	both	both	PRON
hassl-896	81	14	in	in	ADP
hassl-896	81	15	terms	term	NOUN
hassl-896	81	16	of	of	ADP
hassl-896	81	17	humanities	humanity	NOUN
hassl-896	81	18	and	and	CCONJ
hassl-896	81	19	social	social	ADJ
hassl-896	81	20	sciences	science	NOUN
hassl-896	81	21	letters	letter	NOUN
hassl-896	81	22	,	,	PUNCT
hassl-896	81	23	2021	2021	NUM
hassl-896	81	24	,	,	PUNCT
hassl-896	81	25	9(3	9(3	NUM
hassl-896	81	26	):	):	PUNCT
hassl-896	81	27	250	250	NUM
hassl-896	81	28	-	-	SYM
hassl-896	81	29	259	259	NUM
hassl-896	81	30	253	253	NUM
hassl-896	81	31	©	©	PROPN
hassl-896	81	32	2021	2021	NUM
hassl-896	81	33	conscientia	conscientia	PROPN
hassl-896	81	34	beam	beam	PROPN
hassl-896	81	35	.	.	PUNCT
hassl-896	82	1	all	all	DET
hassl-896	82	2	rights	right	NOUN
hassl-896	82	3	reserved	reserve	VERB
hassl-896	82	4	.	.	PUNCT
hassl-896	83	1	the	the	DET
hassl-896	83	2	number	number	NOUN
hassl-896	83	3	of	of	ADP
hassl-896	83	4	issuers	issuer	NOUN
hassl-896	83	5	and	and	CCONJ
hassl-896	83	6	the	the	DET
hassl-896	83	7	number	number	NOUN
hassl-896	83	8	of	of	ADP
hassl-896	83	9	transactions	transaction	NOUN
hassl-896	83	10	on	on	ADP
hassl-896	83	11	the	the	DET
hassl-896	83	12	stock	stock	NOUN
hassl-896	83	13	exchange	exchange	NOUN
hassl-896	83	14	.	.	PUNCT
hassl-896	84	1	a	a	DET
hassl-896	84	2	total	total	NOUN
hassl-896	84	3	of	of	ADP
hassl-896	84	4	545	545	NUM
hassl-896	84	5	manufacturing	manufacturing	NOUN
hassl-896	84	6	company	company	NOUN
hassl-896	84	7	financial	financial	ADJ
hassl-896	84	8	statements	statement	NOUN
hassl-896	84	9	and	and	CCONJ
hassl-896	84	10	stock	stock	NOUN
hassl-896	84	11	prices	price	NOUN
hassl-896	84	12	were	be	AUX
hassl-896	84	13	used	use	VERB
hassl-896	84	14	and	and	CCONJ
hassl-896	84	15	analyzed	analyze	VERB
hassl-896	84	16	in	in	ADP
hassl-896	84	17	this	this	DET
hassl-896	84	18	study	study	NOUN
hassl-896	84	19	after	after	ADP
hassl-896	84	20	going	go	VERB
hassl-896	84	21	through	through	ADP
hassl-896	84	22	a	a	DET
hassl-896	84	23	purposive	purposive	ADJ
hassl-896	84	24	sampling	sample	VERB
hassl-896	84	25	procedure	procedure	NOUN
hassl-896	84	26	.	.	PUNCT
hassl-896	85	1	3.2	3.2	NUM
hassl-896	85	2	.	.	PUNCT
hassl-896	85	3	measurement	measurement	NOUN
hassl-896	85	4	variables	variable	VERB
hassl-896	85	5	3.2.1	3.2.1	NUM
hassl-896	85	6	.	.	PUNCT
hassl-896	86	1	dependent	dependent	ADJ
hassl-896	86	2	variables	variable	NOUN
hassl-896	86	3	investor	investor	NOUN
hassl-896	86	4	reaction	reaction	NOUN
hassl-896	86	5	is	be	AUX
hassl-896	86	6	the	the	DET
hassl-896	86	7	dependent	dependent	ADJ
hassl-896	86	8	variable	variable	NOUN
hassl-896	86	9	in	in	ADP
hassl-896	86	10	this	this	DET
hassl-896	86	11	study	study	NOUN
hassl-896	86	12	,	,	PUNCT
hassl-896	86	13	and	and	CCONJ
hassl-896	86	14	it	it	PRON
hassl-896	86	15	is	be	AUX
hassl-896	86	16	defined	define	VERB
hassl-896	86	17	as	as	ADP
hassl-896	86	18	the	the	DET
hassl-896	86	19	behavior	behavior	NOUN
hassl-896	86	20	of	of	ADP
hassl-896	86	21	investors	investor	NOUN
hassl-896	86	22	in	in	ADP
hassl-896	86	23	reacting	react	VERB
hassl-896	86	24	to	to	ADP
hassl-896	86	25	financial	financial	ADJ
hassl-896	86	26	information	information	NOUN
hassl-896	86	27	published	publish	VERB
hassl-896	86	28	by	by	ADP
hassl-896	86	29	the	the	DET
hassl-896	86	30	issuer	issuer	NOUN
hassl-896	86	31	.	.	PUNCT
hassl-896	87	1	in	in	ADP
hassl-896	87	2	this	this	DET
hassl-896	87	3	study	study	NOUN
hassl-896	87	4	,	,	PUNCT
hassl-896	87	5	investor	investor	NOUN
hassl-896	87	6	reactions	reaction	NOUN
hassl-896	87	7	are	be	AUX
hassl-896	87	8	proxied	proxie	VERB
hassl-896	87	9	on	on	ADP
hassl-896	87	10	the	the	DET
hassl-896	87	11	closing	close	VERB
hassl-896	87	12	stock	stock	NOUN
hassl-896	87	13	price	price	NOUN
hassl-896	87	14	at	at	ADP
hassl-896	87	15	the	the	DET
hassl-896	87	16	time	time	NOUN
hassl-896	87	17	the	the	DET
hassl-896	87	18	issuer	issuer	NOUN
hassl-896	87	19	's	's	PART
hassl-896	87	20	financial	financial	ADJ
hassl-896	87	21	statements	statement	NOUN
hassl-896	87	22	are	be	AUX
hassl-896	87	23	published	publish	VERB
hassl-896	87	24	(	(	PUNCT
hassl-896	87	25	fahlevi	fahlevi	PROPN
hassl-896	87	26	,	,	PUNCT
hassl-896	87	27	asmapane	asmapane	NOUN
hassl-896	87	28	,	,	PUNCT
hassl-896	87	29	&	&	CCONJ
hassl-896	87	30	oktavianti	oktavianti	PROPN
hassl-896	87	31	,	,	PUNCT
hassl-896	87	32	2018	2018	NUM
hassl-896	87	33	)	)	PUNCT
hassl-896	87	34	.	.	PUNCT
hassl-896	88	1	in	in	ADP
hassl-896	88	2	the	the	DET
hassl-896	88	3	sensitivity	sensitivity	NOUN
hassl-896	88	4	test	test	NOUN
hassl-896	88	5	,	,	PUNCT
hassl-896	88	6	investor	investor	NOUN
hassl-896	88	7	reactions	reaction	NOUN
hassl-896	88	8	are	be	AUX
hassl-896	88	9	measured	measure	VERB
hassl-896	88	10	by	by	ADP
hassl-896	88	11	adopting	adopt	VERB
hassl-896	88	12	the	the	DET
hassl-896	88	13	research	research	NOUN
hassl-896	88	14	of	of	ADP
hassl-896	88	15	li	li	PROPN
hassl-896	88	16	&	&	CCONJ
hassl-896	88	17	wang	wang	PROPN
hassl-896	88	18	(	(	PUNCT
hassl-896	88	19	2016	2016	NUM
hassl-896	88	20	)	)	PUNCT
hassl-896	88	21	,	,	PUNCT
hassl-896	88	22	who	who	PRON
hassl-896	88	23	used	use	VERB
hassl-896	88	24	the	the	DET
hassl-896	88	25	closing	closing	NOUN
hassl-896	88	26	stock	stock	NOUN
hassl-896	88	27	price	price	NOUN
hassl-896	88	28	at	at	ADP
hassl-896	88	29	the	the	DET
hassl-896	88	30	deadline	deadline	NOUN
hassl-896	88	31	for	for	ADP
hassl-896	88	32	submitting	submit	VERB
hassl-896	88	33	financial	financial	ADJ
hassl-896	88	34	statements	statement	NOUN
hassl-896	88	35	according	accord	VERB
hassl-896	88	36	to	to	ADP
hassl-896	88	37	regulations	regulation	NOUN
hassl-896	88	38	on	on	ADP
hassl-896	88	39	the	the	DET
hassl-896	88	40	stock	stock	NOUN
hassl-896	88	41	exchange	exchange	NOUN
hassl-896	88	42	.	.	PUNCT
hassl-896	89	1	in	in	ADP
hassl-896	89	2	indonesia	indonesia	PROPN
hassl-896	89	3	,	,	PUNCT
hassl-896	89	4	the	the	DET
hassl-896	89	5	deadline	deadline	NOUN
hassl-896	89	6	for	for	ADP
hassl-896	89	7	submitting	submit	VERB
hassl-896	89	8	financial	financial	ADJ
hassl-896	89	9	statements	statement	NOUN
hassl-896	89	10	is	be	AUX
hassl-896	89	11	the	the	DET
hassl-896	89	12	end	end	NOUN
hassl-896	89	13	of	of	ADP
hassl-896	89	14	the	the	DET
hassl-896	89	15	third	third	ADJ
hassl-896	89	16	month	month	NOUN
hassl-896	89	17	after	after	ADP
hassl-896	89	18	the	the	DET
hassl-896	89	19	end	end	NOUN
hassl-896	89	20	of	of	ADP
hassl-896	89	21	the	the	DET
hassl-896	89	22	financial	financial	ADJ
hassl-896	89	23	year	year	NOUN
hassl-896	89	24	,	,	PUNCT
hassl-896	89	25	as	as	SCONJ
hassl-896	89	26	stated	state	VERB
hassl-896	89	27	in	in	ADP
hassl-896	89	28	kep-346	kep-346	NOUN
hassl-896	89	29	/	/	SYM
hassl-896	89	30	bl/2011	bl/2011	PROPN
hassl-896	89	31	.	.	PUNCT
hassl-896	90	1	3.2.2	3.2.2	NUM
hassl-896	90	2	.	.	PUNCT
hassl-896	91	1	independent	independent	ADJ
hassl-896	91	2	variables	variable	NOUN
hassl-896	91	3	.	.	PUNCT
hassl-896	92	1	earnings	earning	NOUN
hassl-896	92	2	quality	quality	NOUN
hassl-896	92	3	is	be	AUX
hassl-896	92	4	the	the	DET
hassl-896	92	5	value	value	NOUN
hassl-896	92	6	of	of	ADP
hassl-896	92	7	earnings	earning	NOUN
hassl-896	92	8	that	that	PRON
hassl-896	92	9	is	be	AUX
hassl-896	92	10	reported	report	VERB
hassl-896	92	11	to	to	PART
hassl-896	92	12	be	be	AUX
hassl-896	92	13	close	close	ADJ
hassl-896	92	14	to	to	ADP
hassl-896	92	15	the	the	DET
hassl-896	92	16	true	true	ADJ
hassl-896	92	17	value	value	NOUN
hassl-896	92	18	without	without	ADP
hassl-896	92	19	manipulation	manipulation	NOUN
hassl-896	92	20	.	.	PUNCT
hassl-896	93	1	the	the	DET
hassl-896	93	2	number	number	NOUN
hassl-896	93	3	of	of	ADP
hassl-896	93	4	earnings	earning	NOUN
hassl-896	93	5	quality	quality	NOUN
hassl-896	93	6	measurements	measurement	NOUN
hassl-896	93	7	used	use	VERB
hassl-896	93	8	in	in	ADP
hassl-896	93	9	previous	previous	ADJ
hassl-896	93	10	research	research	NOUN
hassl-896	93	11	indicates	indicate	VERB
hassl-896	93	12	that	that	SCONJ
hassl-896	93	13	there	there	PRON
hassl-896	93	14	is	be	VERB
hassl-896	93	15	no	no	DET
hassl-896	93	16	single	single	ADJ
hassl-896	93	17	measure	measure	NOUN
hassl-896	93	18	for	for	ADP
hassl-896	93	19	calculating	calculate	VERB
hassl-896	93	20	them	they	PRON
hassl-896	93	21	(	(	PUNCT
hassl-896	93	22	dechow	dechow	PROPN
hassl-896	93	23	,	,	PUNCT
hassl-896	93	24	hutton	hutton	PROPN
hassl-896	93	25	,	,	PUNCT
hassl-896	93	26	kim	kim	PROPN
hassl-896	93	27	,	,	PUNCT
hassl-896	93	28	&	&	CCONJ
hassl-896	93	29	sloan	sloan	PROPN
hassl-896	93	30	,	,	PUNCT
hassl-896	93	31	2012	2012	NUM
hassl-896	93	32	;	;	PUNCT
hassl-896	93	33	yasser	yasser	PROPN
hassl-896	93	34	,	,	PUNCT
hassl-896	93	35	mamun	mamun	PROPN
hassl-896	93	36	,	,	PUNCT
hassl-896	93	37	&	&	CCONJ
hassl-896	93	38	ahmed	ahmed	PROPN
hassl-896	93	39	,	,	PUNCT
hassl-896	93	40	2016	2016	NUM
hassl-896	93	41	)	)	PUNCT
hassl-896	93	42	.	.	PUNCT
hassl-896	94	1	earnings	earning	NOUN
hassl-896	94	2	quality	quality	NOUN
hassl-896	94	3	in	in	ADP
hassl-896	94	4	this	this	DET
hassl-896	94	5	study	study	NOUN
hassl-896	94	6	adopts	adopt	VERB
hassl-896	94	7	the	the	DET
hassl-896	94	8	research	research	NOUN
hassl-896	94	9	of	of	ADP
hassl-896	94	10	yasser	yasser	PROPN
hassl-896	94	11	et	et	PROPN
hassl-896	94	12	al	al	PROPN
hassl-896	94	13	.	.	PROPN
hassl-896	94	14	,	,	PUNCT
hassl-896	94	15	2016	2016	NUM
hassl-896	94	16	,	,	PUNCT
hassl-896	94	17	which	which	PRON
hassl-896	94	18	regresses	regress	VERB
hassl-896	94	19	total	total	ADJ
hassl-896	94	20	accrual	accrual	ADJ
hassl-896	94	21	with	with	ADP
hassl-896	94	22	an	an	DET
hassl-896	94	23	increase	increase	NOUN
hassl-896	94	24	in	in	ADP
hassl-896	94	25	income	income	NOUN
hassl-896	94	26	,	,	PUNCT
hassl-896	94	27	compilation	compilation	NOUN
hassl-896	94	28	,	,	PUNCT
hassl-896	94	29	and	and	CCONJ
hassl-896	94	30	roa	roa	PROPN
hassl-896	94	31	.	.	PUNCT
hassl-896	95	1	total	total	ADJ
hassl-896	95	2	accruals	accrual	NOUN
hassl-896	95	3	are	be	AUX
hassl-896	95	4	measured	measure	VERB
hassl-896	95	5	by	by	ADP
hassl-896	95	6	adopting	adopt	VERB
hassl-896	95	7	the	the	DET
hassl-896	95	8	research	research	NOUN
hassl-896	95	9	of	of	ADP
hassl-896	95	10	chen	chen	PROPN
hassl-896	95	11	,	,	PUNCT
hassl-896	95	12	cheng	cheng	PROPN
hassl-896	95	13	,	,	PUNCT
hassl-896	95	14	&	&	CCONJ
hassl-896	95	15	wang	wang	PROPN
hassl-896	95	16	(	(	PUNCT
hassl-896	95	17	2015	2015	NUM
hassl-896	95	18	)	)	PUNCT
hassl-896	95	19	and	and	CCONJ
hassl-896	95	20	yasser	yasser	PROPN
hassl-896	95	21	et	et	PROPN
hassl-896	95	22	al	al	PROPN
hassl-896	95	23	.	.	PROPN
hassl-896	96	1	(	(	PUNCT
hassl-896	96	2	2016	2016	NUM
hassl-896	96	3	)	)	PUNCT
hassl-896	96	4	by	by	ADP
hassl-896	96	5	reducing	reduce	VERB
hassl-896	96	6	non	non	ADJ
hassl-896	96	7	-	-	ADJ
hassl-896	96	8	cash	cash	ADJ
hassl-896	96	9	current	current	ADJ
hassl-896	96	10	assets	asset	NOUN
hassl-896	96	11	with	with	ADP
hassl-896	96	12	non	non	ADJ
hassl-896	96	13	-	-	ADJ
hassl-896	96	14	interest	interest	NOUN
hassl-896	96	15	-	-	PUNCT
hassl-896	96	16	bearing	bear	VERB
hassl-896	96	17	liabilities	liability	NOUN
hassl-896	96	18	,	,	PUNCT
hassl-896	96	19	minus	minus	CCONJ
hassl-896	96	20	depreciation	depreciation	NOUN
hassl-896	96	21	expenses	expense	NOUN
hassl-896	96	22	.	.	PUNCT
hassl-896	97	1	the	the	DET
hassl-896	97	2	residual	residual	ADJ
hassl-896	97	3	results	result	NOUN
hassl-896	97	4	in	in	ADP
hassl-896	97	5	the	the	DET
hassl-896	97	6	regression	regression	NOUN
hassl-896	97	7	process	process	NOUN
hassl-896	97	8	illustrate	illustrate	VERB
hassl-896	97	9	the	the	DET
hassl-896	97	10	abnormal	abnormal	ADJ
hassl-896	97	11	accrual	accrual	ADJ
hassl-896	97	12	value	value	NOUN
hassl-896	97	13	or	or	CCONJ
hassl-896	97	14	earnings	earning	NOUN
hassl-896	97	15	management	management	NOUN
hassl-896	97	16	score	score	NOUN
hassl-896	97	17	(	(	PUNCT
hassl-896	97	18	peterson	peterson	NOUN
hassl-896	97	19	,	,	PUNCT
hassl-896	97	20	schmardebeck	schmardebeck	NOUN
hassl-896	97	21	,	,	PUNCT
hassl-896	97	22	&	&	CCONJ
hassl-896	97	23	wilks	wilks	PROPN
hassl-896	97	24	,	,	PUNCT
hassl-896	97	25	2015	2015	NUM
hassl-896	97	26	)	)	PUNCT
hassl-896	97	27	.	.	PUNCT
hassl-896	98	1	a	a	DET
hassl-896	98	2	greater	great	ADJ
hassl-896	98	3	abnormal	abnormal	ADJ
hassl-896	98	4	accrual	accrual	ADJ
hassl-896	98	5	value	value	NOUN
hassl-896	98	6	or	or	CCONJ
hassl-896	98	7	value	value	NOUN
hassl-896	98	8	of	of	ADP
hassl-896	98	9	earnings	earning	NOUN
hassl-896	98	10	management	management	NOUN
hassl-896	98	11	indicates	indicate	VERB
hassl-896	98	12	a	a	DET
hassl-896	98	13	low	low	ADJ
hassl-896	98	14	earnings	earning	NOUN
hassl-896	98	15	quality	quality	NOUN
hassl-896	98	16	.	.	PUNCT
hassl-896	99	1	to	to	PART
hassl-896	99	2	obtain	obtain	VERB
hassl-896	99	3	the	the	DET
hassl-896	99	4	earnings	earning	NOUN
hassl-896	99	5	quality	quality	NOUN
hassl-896	99	6	value	value	NOUN
hassl-896	99	7	,	,	PUNCT
hassl-896	99	8	this	this	DET
hassl-896	99	9	abnormal	abnormal	ADJ
hassl-896	99	10	accrual	accrual	ADJ
hassl-896	99	11	value	value	NOUN
hassl-896	99	12	is	be	AUX
hassl-896	99	13	multiplied	multiply	VERB
hassl-896	99	14	by	by	ADP
hassl-896	99	15	-1	-1	CCONJ
hassl-896	99	16	after	after	ADP
hassl-896	99	17	being	be	AUX
hassl-896	99	18	absolute	absolute	ADJ
hassl-896	99	19	(	(	PUNCT
hassl-896	99	20	perotti	perotti	ADJ
hassl-896	99	21	&	&	CCONJ
hassl-896	99	22	wagenhofer	wagenhofer	VERB
hassl-896	99	23	,	,	PUNCT
hassl-896	99	24	2014	2014	NUM
hassl-896	99	25	)	)	PUNCT
hassl-896	99	26	.	.	PUNCT
hassl-896	100	1	adopting	adopt	VERB
hassl-896	100	2	research	research	NOUN
hassl-896	100	3	by	by	ADP
hassl-896	100	4	williem	williem	PROPN
hassl-896	100	5	&	&	CCONJ
hassl-896	100	6	aryati	aryati	PROPN
hassl-896	100	7	(	(	PUNCT
hassl-896	100	8	2017	2017	NUM
hassl-896	100	9	)	)	PUNCT
hassl-896	100	10	and	and	CCONJ
hassl-896	100	11	murwaningsari	murwaningsari	PROPN
hassl-896	100	12	(	(	PUNCT
hassl-896	100	13	2014	2014	NUM
hassl-896	100	14	)	)	PUNCT
hassl-896	100	15	,	,	PUNCT
hassl-896	100	16	the	the	DET
hassl-896	100	17	audit	audit	NOUN
hassl-896	100	18	quality	quality	NOUN
hassl-896	100	19	of	of	ADP
hassl-896	100	20	this	this	DET
hassl-896	100	21	study	study	NOUN
hassl-896	100	22	uses	use	VERB
hassl-896	100	23	a	a	DET
hassl-896	100	24	nominal	nominal	ADJ
hassl-896	100	25	scale	scale	NOUN
hassl-896	100	26	–	–	PUNCT
hassl-896	100	27	“	"	PUNCT
hassl-896	100	28	1	1	NUM
hassl-896	100	29	”	"	PUNCT
hassl-896	100	30	for	for	ADP
hassl-896	100	31	companies	company	NOUN
hassl-896	100	32	audited	audit	VERB
hassl-896	100	33	by	by	ADP
hassl-896	100	34	one	one	NUM
hassl-896	100	35	of	of	ADP
hassl-896	100	36	the	the	DET
hassl-896	100	37	“	"	PUNCT
hassl-896	100	38	big	big	ADJ
hassl-896	100	39	four	four	NUM
hassl-896	100	40	”	"	PUNCT
hassl-896	100	41	,	,	PUNCT
hassl-896	100	42	and	and	CCONJ
hassl-896	100	43	“	"	PUNCT
hassl-896	100	44	0	0	NUM
hassl-896	100	45	”	"	PUNCT
hassl-896	100	46	for	for	ADP
hassl-896	100	47	companies	company	NOUN
hassl-896	100	48	audited	audit	VERB
hassl-896	100	49	by	by	ADP
hassl-896	100	50	a	a	DET
hassl-896	100	51	non	non	ADJ
hassl-896	100	52	-	-	ADJ
hassl-896	100	53	big	big	ADJ
hassl-896	100	54	four	four	NUM
hassl-896	100	55	company	company	NOUN
hassl-896	100	56	.	.	PUNCT
hassl-896	101	1	3.2.3	3.2.3	X
hassl-896	101	2	.	.	X
hassl-896	101	3	moderating	moderate	VERB
hassl-896	101	4	variable	variable	NOUN
hassl-896	101	5	.	.	PUNCT
hassl-896	102	1	this	this	DET
hassl-896	102	2	study	study	NOUN
hassl-896	102	3	uses	use	VERB
hassl-896	102	4	financial	financial	ADJ
hassl-896	102	5	performance	performance	NOUN
hassl-896	102	6	as	as	ADP
hassl-896	102	7	a	a	DET
hassl-896	102	8	moderating	moderate	VERB
hassl-896	102	9	variable	variable	NOUN
hassl-896	102	10	to	to	PART
hassl-896	102	11	analyze	analyze	VERB
hassl-896	102	12	the	the	DET
hassl-896	102	13	comparative	comparative	ADJ
hassl-896	102	14	effects	effect	NOUN
hassl-896	102	15	of	of	ADP
hassl-896	102	16	earnings	earning	NOUN
hassl-896	102	17	quality	quality	NOUN
hassl-896	102	18	and	and	CCONJ
hassl-896	102	19	audit	audit	NOUN
hassl-896	102	20	quality	quality	NOUN
hassl-896	102	21	on	on	ADP
hassl-896	102	22	investor	investor	NOUN
hassl-896	102	23	reactions	reaction	NOUN
hassl-896	102	24	.	.	PUNCT
hassl-896	103	1	return	return	VERB
hassl-896	103	2	on	on	ADP
hassl-896	103	3	equity	equity	NOUN
hassl-896	103	4	(	(	PUNCT
hassl-896	103	5	roe	roe	PROPN
hassl-896	103	6	)	)	PUNCT
hassl-896	103	7	is	be	AUX
hassl-896	103	8	used	use	VERB
hassl-896	103	9	to	to	PART
hassl-896	103	10	show	show	VERB
hassl-896	103	11	a	a	DET
hassl-896	103	12	company	company	NOUN
hassl-896	103	13	's	's	PART
hassl-896	103	14	ability	ability	NOUN
hassl-896	103	15	to	to	PART
hassl-896	103	16	generate	generate	VERB
hassl-896	103	17	profit	profit	NOUN
hassl-896	103	18	using	use	VERB
hassl-896	103	19	total	total	ADJ
hassl-896	103	20	resources	resource	NOUN
hassl-896	103	21	,	,	PUNCT
hassl-896	103	22	namely	namely	ADV
hassl-896	103	23	the	the	DET
hassl-896	103	24	equity	equity	NOUN
hassl-896	103	25	assets	asset	NOUN
hassl-896	103	26	owned	own	VERB
hassl-896	103	27	by	by	ADP
hassl-896	103	28	the	the	DET
hassl-896	103	29	company	company	NOUN
hassl-896	103	30	(	(	PUNCT
hassl-896	103	31	kasmir	kasmir	PROPN
hassl-896	103	32	,	,	PUNCT
hassl-896	103	33	2016	2016	NUM
hassl-896	103	34	)	)	PUNCT
hassl-896	103	35	.	.	PUNCT
hassl-896	104	1	4	4	X
hassl-896	104	2	.	.	X
hassl-896	104	3	data	datum	NOUN
hassl-896	104	4	analysis	analysis	NOUN
hassl-896	104	5	and	and	CCONJ
hassl-896	104	6	results	result	NOUN
hassl-896	104	7	based	base	VERB
hassl-896	104	8	on	on	ADP
hassl-896	104	9	purposive	purposive	ADJ
hassl-896	104	10	sampling	sampling	NOUN
hassl-896	104	11	,	,	PUNCT
hassl-896	104	12	there	there	PRON
hassl-896	104	13	are	be	VERB
hassl-896	104	14	545	545	NUM
hassl-896	104	15	manufacturing	manufacturing	NOUN
hassl-896	104	16	company	company	NOUN
hassl-896	104	17	financial	financial	ADJ
hassl-896	104	18	statements	statement	NOUN
hassl-896	104	19	and	and	CCONJ
hassl-896	104	20	stock	stock	NOUN
hassl-896	104	21	prices	price	NOUN
hassl-896	104	22	were	be	AUX
hassl-896	104	23	processed	process	VERB
hassl-896	104	24	and	and	CCONJ
hassl-896	104	25	analyzed	analyze	VERB
hassl-896	104	26	using	use	VERB
hassl-896	104	27	stata	stata	NOUN
hassl-896	104	28	software	software	NOUN
hassl-896	104	29	.	.	PUNCT
hassl-896	105	1	table	table	NOUN
hassl-896	105	2	1	1	NUM
hassl-896	105	3	.	.	PUNCT
hassl-896	105	4	descriptive	descriptive	ADJ
hassl-896	105	5	statistics	statistic	NOUN
hassl-896	105	6	.	.	PUNCT
hassl-896	106	1	variable	variable	NOUN
hassl-896	106	2	eq	eq	ADP
hassl-896	106	3	fp*eq	fp*eq	PROPN
hassl-896	106	4	fp*aq	fp*aq	PROPN
hassl-896	106	5	ir	ir	PROPN
hassl-896	106	6	min	min	PROPN
hassl-896	106	7	.	.	PROPN
hassl-896	106	8	-4.18242	-4.18242	PROPN
hassl-896	107	1	-0.81933	-0.81933	PROPN
hassl-896	107	2	-1.41960	-1.41960	PROPN
hassl-896	107	3	50	50	NUM
hassl-896	107	4	max	max	PROPN
hassl-896	107	5	.	.	PUNCT
hassl-896	107	6	-0.00049	-0.00049	PROPN
hassl-896	108	1	2.05708	2.05708	NUM
hassl-896	108	2	1.55124	1.55124	NUM
hassl-896	108	3	111.400	111.400	NUM
hassl-896	108	4	mean	mean	NOUN
hassl-896	108	5	-0.23771	-0.23771	ADJ
hassl-896	108	6	-0.01246	-0.01246	NOUN
hassl-896	108	7	0.05197	0.05197	NUM
hassl-896	109	1	2.916	2.916	NUM
hassl-896	109	2	std	std	NOUN
hassl-896	109	3	.	.	PUNCT
hassl-896	109	4	dev	dev	PROPN
hassl-896	109	5	.	.	PUNCT
hassl-896	110	1	0.41539	0.41539	NUM
hassl-896	110	2	0.17089	0.17089	NUM
hassl-896	110	3	0.20459	0.20459	NUM
hassl-896	110	4	9.027	9.027	NUM
hassl-896	110	5	note	note	NOUN
hassl-896	110	6	:	:	PUNCT
hassl-896	110	7	eq	eq	NOUN
hassl-896	110	8	=	=	NOUN
hassl-896	110	9	earnings	earning	NOUN
hassl-896	110	10	quality	quality	NOUN
hassl-896	110	11	,	,	PUNCT
hassl-896	110	12	aq	aq	NOUN
hassl-896	110	13	=	=	VERB
hassl-896	110	14	audit	audit	NOUN
hassl-896	110	15	quality	quality	NOUN
hassl-896	110	16	,	,	PUNCT
hassl-896	110	17	fp	fp	ADJ
hassl-896	110	18	=	=	ADJ
hassl-896	110	19	financial	financial	ADJ
hassl-896	110	20	performance	performance	NOUN
hassl-896	110	21	,	,	PUNCT
hassl-896	110	22	ir	ir	NOUN
hassl-896	110	23	=	=	NOUN
hassl-896	110	24	investor	investor	NOUN
hassl-896	110	25	reaction	reaction	NOUN
hassl-896	110	26	.	.	PUNCT
hassl-896	111	1	table	table	NOUN
hassl-896	111	2	1	1	NUM
hassl-896	111	3	presents	present	VERB
hassl-896	111	4	the	the	DET
hassl-896	111	5	descriptive	descriptive	ADJ
hassl-896	111	6	statistics	statistic	NOUN
hassl-896	111	7	in	in	ADP
hassl-896	111	8	this	this	DET
hassl-896	111	9	regression	regression	NOUN
hassl-896	111	10	model	model	NOUN
hassl-896	111	11	.	.	PUNCT
hassl-896	112	1	with	with	ADP
hassl-896	112	2	a	a	DET
hassl-896	112	3	mean	mean	ADJ
hassl-896	112	4	value	value	NOUN
hassl-896	112	5	of	of	ADP
hassl-896	112	6	-0.23771	-0.23771	NOUN
hassl-896	112	7	,	,	PUNCT
hassl-896	112	8	or	or	CCONJ
hassl-896	112	9	-23.77	-23.77	NUM
hassl-896	112	10	%	%	NOUN
hassl-896	112	11	,	,	PUNCT
hassl-896	112	12	it	it	PRON
hassl-896	112	13	explains	explain	VERB
hassl-896	112	14	that	that	SCONJ
hassl-896	112	15	the	the	DET
hassl-896	112	16	earnings	earning	NOUN
hassl-896	112	17	quality	quality	NOUN
hassl-896	112	18	of	of	ADP
hassl-896	112	19	the	the	DET
hassl-896	112	20	unit	unit	NOUN
hassl-896	112	21	of	of	ADP
hassl-896	112	22	analysis	analysis	NOUN
hassl-896	112	23	is	be	AUX
hassl-896	112	24	quite	quite	ADV
hassl-896	112	25	good	good	ADJ
hassl-896	112	26	with	with	ADP
hassl-896	112	27	low	low	ADJ
hassl-896	112	28	manipulation	manipulation	NOUN
hassl-896	112	29	of	of	ADP
hassl-896	112	30	earnings	earning	NOUN
hassl-896	112	31	in	in	ADP
hassl-896	112	32	humanities	humanity	NOUN
hassl-896	112	33	and	and	CCONJ
hassl-896	112	34	social	social	ADJ
hassl-896	112	35	sciences	science	NOUN
hassl-896	112	36	letters	letter	NOUN
hassl-896	112	37	,	,	PUNCT
hassl-896	112	38	2021	2021	NUM
hassl-896	112	39	,	,	PUNCT
hassl-896	112	40	9(3	9(3	NUM
hassl-896	112	41	):	):	PUNCT
hassl-896	112	42	250	250	NUM
hassl-896	112	43	-	-	SYM
hassl-896	112	44	259	259	NUM
hassl-896	112	45	254	254	NUM
hassl-896	112	46	©	©	PROPN
hassl-896	112	47	2021	2021	NUM
hassl-896	112	48	conscientia	conscientia	PROPN
hassl-896	112	49	beam	beam	PROPN
hassl-896	112	50	.	.	PUNCT
hassl-896	113	1	all	all	DET
hassl-896	113	2	rights	right	NOUN
hassl-896	113	3	reserved	reserve	VERB
hassl-896	113	4	.	.	PUNCT
hassl-896	113	5	published	publish	VERB
hassl-896	113	6	financial	financial	ADJ
hassl-896	113	7	information	information	NOUN
hassl-896	113	8	.	.	PUNCT
hassl-896	114	1	with	with	ADP
hassl-896	114	2	a	a	DET
hassl-896	114	3	mean	mean	ADJ
hassl-896	114	4	value	value	NOUN
hassl-896	114	5	of	of	ADP
hassl-896	114	6	-0.01246	-0.01246	NOUN
hassl-896	114	7	,	,	PUNCT
hassl-896	114	8	or	or	CCONJ
hassl-896	114	9	-1.24	-1.24	NUM
hassl-896	114	10	%	%	NOUN
hassl-896	114	11	,	,	PUNCT
hassl-896	114	12	it	it	PRON
hassl-896	114	13	explains	explain	VERB
hassl-896	114	14	that	that	SCONJ
hassl-896	114	15	the	the	DET
hassl-896	114	16	average	average	ADJ
hassl-896	114	17	value	value	NOUN
hassl-896	114	18	of	of	ADP
hassl-896	114	19	moderation	moderation	NOUN
hassl-896	114	20	between	between	ADP
hassl-896	114	21	financial	financial	ADJ
hassl-896	114	22	performance	performance	NOUN
hassl-896	114	23	and	and	CCONJ
hassl-896	114	24	earnings	earning	NOUN
hassl-896	114	25	quality	quality	NOUN
hassl-896	114	26	in	in	ADP
hassl-896	114	27	the	the	DET
hassl-896	114	28	unit	unit	NOUN
hassl-896	114	29	of	of	ADP
hassl-896	114	30	analysis	analysis	NOUN
hassl-896	114	31	is	be	AUX
hassl-896	114	32	quite	quite	ADV
hassl-896	114	33	high	high	ADJ
hassl-896	114	34	because	because	SCONJ
hassl-896	114	35	the	the	DET
hassl-896	114	36	company	company	NOUN
hassl-896	114	37	's	's	PART
hassl-896	114	38	financial	financial	ADJ
hassl-896	114	39	performance	performance	NOUN
hassl-896	114	40	information	information	NOUN
hassl-896	114	41	is	be	AUX
hassl-896	114	42	minimal	minimal	ADJ
hassl-896	114	43	from	from	ADP
hassl-896	114	44	earnings	earning	NOUN
hassl-896	114	45	manipulation	manipulation	NOUN
hassl-896	114	46	using	use	VERB
hassl-896	114	47	discretionary	discretionary	ADJ
hassl-896	114	48	accruals	accrual	NOUN
hassl-896	114	49	,	,	PUNCT
hassl-896	114	50	and	and	CCONJ
hassl-896	114	51	a	a	DET
hassl-896	114	52	mean	mean	ADJ
hassl-896	114	53	value	value	NOUN
hassl-896	114	54	of	of	ADP
hassl-896	114	55	0.05197	0.05197	NUM
hassl-896	114	56	explains	explain	VERB
hassl-896	114	57	that	that	SCONJ
hassl-896	114	58	the	the	DET
hassl-896	114	59	average	average	ADJ
hassl-896	114	60	value	value	NOUN
hassl-896	114	61	of	of	ADP
hassl-896	114	62	moderation	moderation	NOUN
hassl-896	114	63	between	between	ADP
hassl-896	114	64	financial	financial	ADJ
hassl-896	114	65	performance	performance	NOUN
hassl-896	114	66	and	and	CCONJ
hassl-896	114	67	audit	audit	NOUN
hassl-896	114	68	quality	quality	NOUN
hassl-896	114	69	in	in	ADP
hassl-896	114	70	the	the	DET
hassl-896	114	71	unit	unit	NOUN
hassl-896	114	72	of	of	ADP
hassl-896	114	73	analysis	analysis	NOUN
hassl-896	114	74	is	be	AUX
hassl-896	114	75	quite	quite	ADV
hassl-896	114	76	high	high	ADJ
hassl-896	114	77	because	because	SCONJ
hassl-896	114	78	the	the	DET
hassl-896	114	79	company	company	NOUN
hassl-896	114	80	's	's	PART
hassl-896	114	81	financial	financial	ADJ
hassl-896	114	82	performance	performance	NOUN
hassl-896	114	83	information	information	NOUN
hassl-896	114	84	has	have	AUX
hassl-896	114	85	been	be	AUX
hassl-896	114	86	audited	audit	VERB
hassl-896	114	87	by	by	ADP
hassl-896	114	88	good	good	ADJ
hassl-896	114	89	quality	quality	NOUN
hassl-896	114	90	auditors	auditor	NOUN
hassl-896	114	91	.	.	PUNCT
hassl-896	115	1	the	the	DET
hassl-896	115	2	closing	closing	NOUN
hassl-896	115	3	share	share	NOUN
hassl-896	115	4	price	price	NOUN
hassl-896	115	5	of	of	ADP
hassl-896	115	6	the	the	DET
hassl-896	115	7	entity	entity	NOUN
hassl-896	115	8	on	on	ADP
hassl-896	115	9	the	the	DET
hassl-896	115	10	publication	publication	NOUN
hassl-896	115	11	date	date	NOUN
hassl-896	115	12	of	of	ADP
hassl-896	115	13	the	the	DET
hassl-896	115	14	financial	financial	ADJ
hassl-896	115	15	statements	statement	NOUN
hassl-896	115	16	is	be	AUX
hassl-896	115	17	very	very	ADV
hassl-896	115	18	far	far	ADV
hassl-896	115	19	apart	apart	ADV
hassl-896	115	20	,	,	PUNCT
hassl-896	115	21	namely	namely	ADV
hassl-896	115	22	between	between	ADP
hassl-896	115	23	idr	idr	PROPN
hassl-896	115	24	50	50	NUM
hassl-896	115	25	to	to	PART
hassl-896	115	26	idr	idr	VERB
hassl-896	115	27	111,400	111,400	NUM
hassl-896	115	28	.	.	PUNCT
hassl-896	116	1	figure	figure	NOUN
hassl-896	116	2	1	1	NUM
hassl-896	116	3	explains	explain	VERB
hassl-896	116	4	that	that	SCONJ
hassl-896	116	5	42	42	NUM
hassl-896	116	6	%	%	NOUN
hassl-896	116	7	of	of	ADP
hassl-896	116	8	units	unit	NOUN
hassl-896	116	9	were	be	AUX
hassl-896	116	10	audited	audit	VERB
hassl-896	116	11	by	by	ADP
hassl-896	116	12	one	one	NUM
hassl-896	116	13	of	of	ADP
hassl-896	116	14	the	the	DET
hassl-896	116	15	big	big	ADJ
hassl-896	116	16	four	four	NUM
hassl-896	116	17	and	and	CCONJ
hassl-896	116	18	the	the	DET
hassl-896	116	19	rest	rest	NOUN
hassl-896	116	20	were	be	AUX
hassl-896	116	21	audited	audit	VERB
hassl-896	116	22	by	by	ADP
hassl-896	116	23	a	a	DET
hassl-896	116	24	non	non	ADJ
hassl-896	116	25	-	-	ADJ
hassl-896	116	26	big	big	ADJ
hassl-896	116	27	four	four	NUM
hassl-896	116	28	company	company	NOUN
hassl-896	116	29	.	.	PUNCT
hassl-896	117	1	figure	figure	NOUN
hassl-896	117	2	1	1	NUM
hassl-896	117	3	.	.	PUNCT
hassl-896	117	4	audit	audit	NOUN
hassl-896	117	5	quality	quality	NOUN
hassl-896	117	6	.	.	PUNCT
hassl-896	118	1	the	the	DET
hassl-896	118	2	advantage	advantage	NOUN
hassl-896	118	3	of	of	ADP
hassl-896	118	4	panel	panel	NOUN
hassl-896	118	5	data	datum	NOUN
hassl-896	118	6	compared	compare	VERB
hassl-896	118	7	to	to	ADP
hassl-896	118	8	other	other	ADJ
hassl-896	118	9	types	type	NOUN
hassl-896	118	10	of	of	ADP
hassl-896	118	11	data	data	NOUN
hassl-896	118	12	is	be	AUX
hassl-896	118	13	that	that	SCONJ
hassl-896	118	14	there	there	PRON
hassl-896	118	15	is	be	VERB
hassl-896	118	16	a	a	DET
hassl-896	118	17	model	model	NOUN
hassl-896	118	18	selection	selection	NOUN
hassl-896	118	19	that	that	PRON
hassl-896	118	20	fits	fit	VERB
hassl-896	118	21	the	the	DET
hassl-896	118	22	existing	exist	VERB
hassl-896	118	23	data	datum	NOUN
hassl-896	118	24	,	,	PUNCT
hassl-896	118	25	because	because	SCONJ
hassl-896	118	26	panel	panel	NOUN
hassl-896	118	27	data	data	NOUN
hassl-896	118	28	is	be	AUX
hassl-896	118	29	a	a	DET
hassl-896	118	30	combination	combination	NOUN
hassl-896	118	31	of	of	ADP
hassl-896	118	32	time	time	NOUN
hassl-896	118	33	series	series	NOUN
hassl-896	118	34	and	and	CCONJ
hassl-896	118	35	cross	cross	ADJ
hassl-896	118	36	-	-	ADJ
hassl-896	118	37	sectional	sectional	ADJ
hassl-896	118	38	data	datum	NOUN
hassl-896	118	39	,	,	PUNCT
hassl-896	118	40	so	so	SCONJ
hassl-896	118	41	that	that	SCONJ
hassl-896	118	42	the	the	DET
hassl-896	118	43	research	research	NOUN
hassl-896	118	44	regression	regression	NOUN
hassl-896	118	45	model	model	NOUN
hassl-896	118	46	must	must	AUX
hassl-896	118	47	be	be	AUX
hassl-896	118	48	precise	precise	ADJ
hassl-896	118	49	in	in	ADP
hassl-896	118	50	describing	describe	VERB
hassl-896	118	51	the	the	DET
hassl-896	118	52	existing	exist	VERB
hassl-896	118	53	data	datum	NOUN
hassl-896	118	54	(	(	PUNCT
hassl-896	118	55	gujarati	gujarati	PROPN
hassl-896	118	56	,	,	PUNCT
hassl-896	118	57	2012	2012	NUM
hassl-896	118	58	)	)	PUNCT
hassl-896	118	59	.	.	PUNCT
hassl-896	119	1	based	base	VERB
hassl-896	119	2	on	on	ADP
hassl-896	119	3	the	the	DET
hassl-896	119	4	results	result	NOUN
hassl-896	119	5	of	of	ADP
hassl-896	119	6	the	the	DET
hassl-896	119	7	chow	chow	PROPN
hassl-896	119	8	test	test	NOUN
hassl-896	119	9	,	,	PUNCT
hassl-896	119	10	lm	lm	X
hassl-896	119	11	test	test	NOUN
hassl-896	119	12	,	,	PUNCT
hassl-896	119	13	and	and	CCONJ
hassl-896	119	14	hausman	hausman	ADJ
hassl-896	119	15	test	test	NOUN
hassl-896	119	16	,	,	PUNCT
hassl-896	119	17	it	it	PRON
hassl-896	119	18	was	be	AUX
hassl-896	119	19	concluded	conclude	VERB
hassl-896	119	20	that	that	SCONJ
hassl-896	119	21	the	the	DET
hassl-896	119	22	fixed	fix	VERB
hassl-896	119	23	effect	effect	NOUN
hassl-896	119	24	model	model	NOUN
hassl-896	119	25	is	be	AUX
hassl-896	119	26	the	the	DET
hassl-896	119	27	most	most	ADV
hassl-896	119	28	appropriate	appropriate	ADJ
hassl-896	119	29	for	for	ADP
hassl-896	119	30	use	use	NOUN
hassl-896	119	31	in	in	ADP
hassl-896	119	32	this	this	DET
hassl-896	119	33	study	study	NOUN
hassl-896	119	34	.	.	PUNCT
hassl-896	120	1	based	base	VERB
hassl-896	120	2	on	on	ADP
hassl-896	120	3	the	the	DET
hassl-896	120	4	model	model	NOUN
hassl-896	120	5	suitability	suitability	NOUN
hassl-896	120	6	test	test	NOUN
hassl-896	120	7	on	on	ADP
hassl-896	120	8	the	the	DET
hassl-896	120	9	research	research	NOUN
hassl-896	120	10	data	datum	NOUN
hassl-896	120	11	,	,	PUNCT
hassl-896	120	12	namely	namely	ADV
hassl-896	120	13	the	the	DET
hassl-896	120	14	common	common	ADJ
hassl-896	120	15	effect	effect	NOUN
hassl-896	120	16	,	,	PUNCT
hassl-896	120	17	the	the	DET
hassl-896	120	18	ordinary	ordinary	ADJ
hassl-896	120	19	least	least	ADJ
hassl-896	120	20	squares	square	NOUN
hassl-896	120	21	(	(	PUNCT
hassl-896	120	22	ols	ol	NOUN
hassl-896	120	23	)	)	PUNCT
hassl-896	120	24	is	be	AUX
hassl-896	120	25	used	use	VERB
hassl-896	120	26	to	to	PART
hassl-896	120	27	estimate	estimate	VERB
hassl-896	120	28	the	the	DET
hassl-896	120	29	effect	effect	NOUN
hassl-896	120	30	of	of	ADP
hassl-896	120	31	the	the	DET
hassl-896	120	32	independent	independent	ADJ
hassl-896	120	33	variable	variable	NOUN
hassl-896	120	34	on	on	ADP
hassl-896	120	35	the	the	DET
hassl-896	120	36	dependent	dependent	ADJ
hassl-896	120	37	variable	variable	NOUN
hassl-896	120	38	(	(	PUNCT
hassl-896	120	39	zulfikar	zulfikar	NOUN
hassl-896	120	40	,	,	PUNCT
hassl-896	120	41	2018	2018	NUM
hassl-896	120	42	)	)	PUNCT
hassl-896	120	43	.	.	PUNCT
hassl-896	121	1	in	in	ADP
hassl-896	121	2	the	the	DET
hassl-896	121	3	normality	normality	NOUN
hassl-896	121	4	test	test	NOUN
hassl-896	121	5	,	,	PUNCT
hassl-896	121	6	it	it	PRON
hassl-896	121	7	is	be	AUX
hassl-896	121	8	known	know	VERB
hassl-896	121	9	that	that	SCONJ
hassl-896	121	10	the	the	DET
hassl-896	121	11	observed	observed	ADJ
hassl-896	121	12	data	datum	NOUN
hassl-896	121	13	of	of	ADP
hassl-896	121	14	545	545	NUM
hassl-896	121	15	has	have	VERB
hassl-896	121	16	a	a	DET
hassl-896	121	17	p	p	NOUN
hassl-896	121	18	-	-	PUNCT
hassl-896	121	19	value	value	NOUN
hassl-896	121	20	of	of	ADP
hassl-896	121	21	0.145	0.145	NUM
hassl-896	121	22	,	,	PUNCT
hassl-896	121	23	which	which	PRON
hassl-896	121	24	,	,	PUNCT
hassl-896	121	25	if	if	SCONJ
hassl-896	121	26	above	above	ADP
hassl-896	121	27	0.05	0.05	NUM
hassl-896	121	28	,	,	PUNCT
hassl-896	121	29	the	the	DET
hassl-896	121	30	data	data	NOUN
hassl-896	121	31	is	be	AUX
hassl-896	121	32	normally	normally	ADV
hassl-896	121	33	distributed	distribute	VERB
hassl-896	121	34	.	.	PUNCT
hassl-896	122	1	in	in	ADP
hassl-896	122	2	the	the	DET
hassl-896	122	3	multicollinearity	multicollinearity	NOUN
hassl-896	122	4	test	test	NOUN
hassl-896	122	5	,	,	PUNCT
hassl-896	122	6	it	it	PRON
hassl-896	122	7	is	be	AUX
hassl-896	122	8	known	know	VERB
hassl-896	122	9	that	that	SCONJ
hassl-896	122	10	all	all	DET
hassl-896	122	11	vif	vif	NOUN
hassl-896	122	12	values	value	NOUN
hassl-896	122	13	in	in	ADP
hassl-896	122	14	each	each	DET
hassl-896	122	15	variable	variable	NOUN
hassl-896	122	16	are	be	AUX
hassl-896	122	17	not	not	PART
hassl-896	122	18	greater	great	ADJ
hassl-896	122	19	than	than	ADP
hassl-896	122	20	ten	ten	NUM
hassl-896	122	21	because	because	SCONJ
hassl-896	122	22	the	the	DET
hassl-896	122	23	range	range	NOUN
hassl-896	122	24	of	of	ADP
hassl-896	122	25	vif	vif	NOUN
hassl-896	122	26	values	value	NOUN
hassl-896	122	27	for	for	ADP
hassl-896	122	28	each	each	DET
hassl-896	122	29	variable	variable	NOUN
hassl-896	122	30	is	be	AUX
hassl-896	122	31	between	between	ADP
hassl-896	122	32	1.02	1.02	NUM
hassl-896	122	33	and	and	CCONJ
hassl-896	122	34	1.55	1.55	NUM
hassl-896	122	35	,	,	PUNCT
hassl-896	122	36	so	so	ADV
hassl-896	122	37	can	can	AUX
hassl-896	122	38	be	be	AUX
hassl-896	122	39	said	say	VERB
hassl-896	122	40	that	that	SCONJ
hassl-896	122	41	the	the	DET
hassl-896	122	42	model	model	NOUN
hassl-896	122	43	passes	pass	VERB
hassl-896	122	44	the	the	DET
hassl-896	122	45	multicollinearity	multicollinearity	NOUN
hassl-896	122	46	test	test	NOUN
hassl-896	122	47	.	.	PUNCT
hassl-896	123	1	in	in	ADP
hassl-896	123	2	the	the	DET
hassl-896	123	3	heteroscedasticity	heteroscedasticity	NOUN
hassl-896	123	4	test	test	NOUN
hassl-896	123	5	,	,	PUNCT
hassl-896	123	6	the	the	DET
hassl-896	123	7	prob	prob	PROPN
hassl-896	123	8	>	>	X
hassl-896	123	9	chi2	chi2	PROPN
hassl-896	123	10	value	value	NOUN
hassl-896	123	11	is	be	AUX
hassl-896	123	12	0.0001	0.0001	NUM
hassl-896	123	13	,	,	PUNCT
hassl-896	123	14	which	which	PRON
hassl-896	123	15	is	be	AUX
hassl-896	123	16	smaller	small	ADJ
hassl-896	123	17	than	than	ADP
hassl-896	123	18	0.05	0.05	NUM
hassl-896	123	19	,	,	PUNCT
hassl-896	123	20	so	so	SCONJ
hassl-896	123	21	the	the	DET
hassl-896	123	22	research	research	NOUN
hassl-896	123	23	data	data	NOUN
hassl-896	123	24	is	be	AUX
hassl-896	123	25	indicated	indicate	VERB
hassl-896	123	26	to	to	PART
hassl-896	123	27	have	have	VERB
hassl-896	123	28	symptoms	symptom	NOUN
hassl-896	123	29	of	of	ADP
hassl-896	123	30	heteroscedasticity	heteroscedasticity	NOUN
hassl-896	123	31	.	.	PUNCT
hassl-896	124	1	this	this	PRON
hassl-896	124	2	is	be	AUX
hassl-896	124	3	because	because	SCONJ
hassl-896	124	4	the	the	DET
hassl-896	124	5	moderating	moderate	VERB
hassl-896	124	6	value	value	NOUN
hassl-896	124	7	is	be	AUX
hassl-896	124	8	the	the	DET
hassl-896	124	9	result	result	NOUN
hassl-896	124	10	of	of	ADP
hassl-896	124	11	independent	independent	ADJ
hassl-896	124	12	multiplication	multiplication	NOUN
hassl-896	124	13	,	,	PUNCT
hassl-896	124	14	namely	namely	ADV
hassl-896	124	15	earnings	earning	NOUN
hassl-896	124	16	quality	quality	NOUN
hassl-896	124	17	and	and	CCONJ
hassl-896	124	18	audit	audit	NOUN
hassl-896	124	19	quality	quality	NOUN
hassl-896	124	20	with	with	ADP
hassl-896	124	21	the	the	DET
hassl-896	124	22	moderating	moderate	VERB
hassl-896	124	23	variable	variable	NOUN
hassl-896	124	24	of	of	ADP
hassl-896	124	25	financial	financial	ADJ
hassl-896	124	26	performance	performance	NOUN
hassl-896	124	27	.	.	PUNCT
hassl-896	125	1	to	to	PART
hassl-896	125	2	treat	treat	VERB
hassl-896	125	3	the	the	DET
hassl-896	125	4	symptoms	symptom	NOUN
hassl-896	125	5	of	of	ADP
hassl-896	125	6	heteroscedasticity	heteroscedasticity	NOUN
hassl-896	125	7	,	,	PUNCT
hassl-896	125	8	robustness	robustness	NOUN
hassl-896	125	9	is	be	AUX
hassl-896	125	10	then	then	ADV
hassl-896	125	11	carried	carry	VERB
hassl-896	125	12	out	out	ADP
hassl-896	125	13	according	accord	VERB
hassl-896	125	14	to	to	ADP
hassl-896	125	15	general	general	ADJ
hassl-896	125	16	statistical	statistical	ADJ
hassl-896	125	17	rules	rule	NOUN
hassl-896	125	18	using	use	VERB
hassl-896	125	19	stata	stata	NOUN
hassl-896	125	20	software	software	NOUN
hassl-896	125	21	.	.	PUNCT
hassl-896	126	1	in	in	ADP
hassl-896	126	2	the	the	DET
hassl-896	126	3	autocorrelation	autocorrelation	NOUN
hassl-896	126	4	test	test	NOUN
hassl-896	126	5	,	,	PUNCT
hassl-896	126	6	the	the	DET
hassl-896	126	7	prob	prob	PROPN
hassl-896	126	8	>	>	X
hassl-896	126	9	f	f	PROPN
hassl-896	126	10	value	value	NOUN
hassl-896	126	11	is	be	AUX
hassl-896	126	12	0.0000	0.0000	NUM
hassl-896	126	13	,	,	PUNCT
hassl-896	126	14	or	or	CCONJ
hassl-896	126	15	less	less	ADJ
hassl-896	126	16	than	than	ADP
hassl-896	126	17	0.05	0.05	NUM
hassl-896	126	18	,	,	PUNCT
hassl-896	126	19	so	so	CCONJ
hassl-896	126	20	the	the	DET
hassl-896	126	21	observed	observe	VERB
hassl-896	126	22	data	datum	NOUN
hassl-896	126	23	indicate	indicate	VERB
hassl-896	126	24	autocorrelation	autocorrelation	NOUN
hassl-896	126	25	symptoms	symptom	NOUN
hassl-896	126	26	.	.	PUNCT
hassl-896	127	1	this	this	PRON
hassl-896	127	2	is	be	AUX
hassl-896	127	3	because	because	SCONJ
hassl-896	127	4	the	the	DET
hassl-896	127	5	moderating	moderate	VERB
hassl-896	127	6	value	value	NOUN
hassl-896	127	7	is	be	AUX
hassl-896	127	8	the	the	DET
hassl-896	127	9	result	result	NOUN
hassl-896	127	10	of	of	ADP
hassl-896	127	11	independent	independent	ADJ
hassl-896	127	12	multiplication	multiplication	NOUN
hassl-896	127	13	,	,	PUNCT
hassl-896	127	14	namely	namely	ADV
hassl-896	127	15	earnings	earning	NOUN
hassl-896	127	16	quality	quality	NOUN
hassl-896	127	17	and	and	CCONJ
hassl-896	127	18	audit	audit	NOUN
hassl-896	127	19	quality	quality	NOUN
hassl-896	127	20	with	with	ADP
hassl-896	127	21	the	the	DET
hassl-896	127	22	moderating	moderate	VERB
hassl-896	127	23	variable	variable	NOUN
hassl-896	127	24	of	of	ADP
hassl-896	127	25	financial	financial	ADJ
hassl-896	127	26	performance	performance	NOUN
hassl-896	127	27	.	.	PUNCT
hassl-896	128	1	to	to	PART
hassl-896	128	2	treat	treat	VERB
hassl-896	128	3	the	the	DET
hassl-896	128	4	symptoms	symptom	NOUN
hassl-896	128	5	of	of	ADP
hassl-896	128	6	autocorrelation	autocorrelation	NOUN
hassl-896	128	7	,	,	PUNCT
hassl-896	128	8	a	a	DET
hassl-896	128	9	prais	prais	NOUN
hassl-896	128	10	–	–	PUNCT
hassl-896	128	11	winsten	winsten	ADJ
hassl-896	128	12	estimation	estimation	NOUN
hassl-896	128	13	was	be	AUX
hassl-896	128	14	carried	carry	VERB
hassl-896	128	15	out	out	ADP
hassl-896	128	16	according	accord	VERB
hassl-896	128	17	to	to	ADP
hassl-896	128	18	general	general	ADJ
hassl-896	128	19	statistical	statistical	ADJ
hassl-896	128	20	rules	rule	NOUN
hassl-896	128	21	using	use	VERB
hassl-896	128	22	stata	stata	NOUN
hassl-896	128	23	software	software	NOUN
hassl-896	128	24	.	.	PUNCT
hassl-896	129	1	the	the	DET
hassl-896	129	2	results	result	NOUN
hassl-896	129	3	of	of	ADP
hassl-896	129	4	the	the	DET
hassl-896	129	5	main	main	ADJ
hassl-896	129	6	hypothesis	hypothesis	NOUN
hassl-896	129	7	(	(	PUNCT
hassl-896	129	8	h1	h1	PROPN
hassl-896	129	9	)	)	PUNCT
hassl-896	129	10	(	(	PUNCT
hassl-896	129	11	see	see	VERB
hassl-896	129	12	table	table	NOUN
hassl-896	129	13	2	2	NUM
hassl-896	129	14	)	)	PUNCT
hassl-896	129	15	show	show	VERB
hassl-896	129	16	a	a	DET
hassl-896	129	17	sig	sig	NOUN
hassl-896	129	18	value	value	NOUN
hassl-896	129	19	of	of	ADP
hassl-896	129	20	0.042	0.042	NUM
hassl-896	129	21	,	,	PUNCT
hassl-896	129	22	which	which	PRON
hassl-896	129	23	means	mean	VERB
hassl-896	129	24	that	that	SCONJ
hassl-896	129	25	investors	investor	NOUN
hassl-896	129	26	have	have	VERB
hassl-896	129	27	a	a	DET
hassl-896	129	28	significant	significant	ADJ
hassl-896	129	29	reaction	reaction	NOUN
hassl-896	129	30	to	to	ADP
hassl-896	129	31	the	the	DET
hassl-896	129	32	quality	quality	NOUN
hassl-896	129	33	of	of	ADP
hassl-896	129	34	earnings	earning	NOUN
hassl-896	129	35	in	in	ADP
hassl-896	129	36	the	the	DET
hassl-896	129	37	entity	entity	NOUN
hassl-896	129	38	's	's	PART
hassl-896	129	39	published	publish	VERB
hassl-896	129	40	financial	financial	ADJ
hassl-896	129	41	statements	statement	NOUN
hassl-896	129	42	,	,	PUNCT
hassl-896	129	43	so	so	ADV
hassl-896	129	44	h1	h1	PROPN
hassl-896	129	45	is	be	AUX
hassl-896	129	46	accepted	accept	VERB
hassl-896	129	47	.	.	PUNCT
hassl-896	130	1	the	the	DET
hassl-896	130	2	sig	sig	NOUN
hassl-896	130	3	value	value	NOUN
hassl-896	130	4	of	of	ADP
hassl-896	130	5	0.466	0.466	NUM
hassl-896	130	6	in	in	ADP
hassl-896	130	7	h2	h2	NOUN
hassl-896	130	8	indicates	indicate	VERB
hassl-896	130	9	that	that	SCONJ
hassl-896	130	10	investors	investor	NOUN
hassl-896	130	11	do	do	AUX
hassl-896	130	12	not	not	PART
hassl-896	130	13	react	react	VERB
hassl-896	130	14	to	to	PART
hassl-896	130	15	audit	audit	VERB
hassl-896	130	16	quality	quality	NOUN
hassl-896	130	17	in	in	ADP
hassl-896	130	18	the	the	DET
hassl-896	130	19	process	process	NOUN
hassl-896	130	20	of	of	ADP
hassl-896	130	21	preparing	prepare	VERB
hassl-896	130	22	financial	financial	ADJ
hassl-896	130	23	statements	statement	NOUN
hassl-896	130	24	,	,	PUNCT
hassl-896	130	25	so	so	ADV
hassl-896	130	26	h2	h2	PROPN
hassl-896	130	27	is	be	AUX
hassl-896	130	28	rejected	reject	VERB
hassl-896	130	29	.	.	PUNCT
hassl-896	131	1	humanities	humanity	NOUN
hassl-896	131	2	and	and	CCONJ
hassl-896	131	3	social	social	ADJ
hassl-896	131	4	sciences	science	NOUN
hassl-896	131	5	letters	letter	NOUN
hassl-896	131	6	,	,	PUNCT
hassl-896	131	7	2021	2021	NUM
hassl-896	131	8	,	,	PUNCT
hassl-896	131	9	9(3	9(3	NUM
hassl-896	131	10	):	):	PUNCT
hassl-896	131	11	250	250	NUM
hassl-896	131	12	-	-	SYM
hassl-896	131	13	259	259	NUM
hassl-896	131	14	255	255	NUM
hassl-896	131	15	©	©	PROPN
hassl-896	131	16	2021	2021	NUM
hassl-896	131	17	conscientia	conscientia	PROPN
hassl-896	131	18	beam	beam	PROPN
hassl-896	131	19	.	.	PUNCT
hassl-896	132	1	all	all	DET
hassl-896	132	2	rights	right	NOUN
hassl-896	132	3	reserved	reserve	VERB
hassl-896	132	4	.	.	PUNCT
hassl-896	133	1	table	table	NOUN
hassl-896	133	2	2	2	NUM
hassl-896	133	3	.	.	PUNCT
hassl-896	133	4	main	main	ADJ
hassl-896	133	5	hypothesis	hypothesis	NOUN
hassl-896	133	6	.	.	PUNCT
hassl-896	134	1	model	model	NOUN
hassl-896	134	2	1	1	NUM
hassl-896	134	3	:	:	PUNCT
hassl-896	134	4	ir	ir	PROPN
hassl-896	134	5	=	=	PROPN
hassl-896	134	6	β₀	β₀	PROPN
hassl-896	134	7	+	+	X
hassl-896	134	8	β₁eq	β₁eq	PUNCT
hassl-896	134	9	+	+	NUM
hassl-896	134	10	β₂aq	β₂aq	PUNCT
hassl-896	135	1	+	+	CCONJ
hassl-896	135	2	ε	ε	PROPN
hassl-896	135	3	variable	variable	ADJ
hassl-896	135	4	coef	coef	PROPN
hassl-896	135	5	.	.	PUNCT
hassl-896	136	1	t	t	PROPN
hassl-896	136	2	-	-	PUNCT
hassl-896	136	3	stat	stat	NOUN
hassl-896	136	4	.	.	PUNCT
hassl-896	137	1	sig	sig	PROPN
hassl-896	137	2	.	.	PUNCT
hassl-896	138	1	result	result	PROPN
hassl-896	138	2	h1	h1	PROPN
hassl-896	138	3	.	.	PUNCT
hassl-896	139	1	eq	eq	ADP
hassl-896	139	2	-	-	PUNCT
hassl-896	139	3	>	>	X
hassl-896	139	4	ir	ir	PROPN
hassl-896	139	5	0.15106	0.15106	NUM
hassl-896	139	6	2.04	2.04	NUM
hassl-896	139	7	0.042	0.042	NUM
hassl-896	139	8	*	*	PUNCT
hassl-896	139	9	*	*	PUNCT
hassl-896	139	10	approved	approve	VERB
hassl-896	139	11	h2	h2	NOUN
hassl-896	139	12	.	.	PUNCT
hassl-896	140	1	aq	aq	VERB
hassl-896	140	2	-	-	PUNCT
hassl-896	140	3	>	>	X
hassl-896	140	4	ir	ir	PROPN
hassl-896	140	5	0.06236	0.06236	NUM
hassl-896	140	6	0.73	0.73	NUM
hassl-896	140	7	0.466	0.466	NUM
hassl-896	140	8	rejected	reject	VERB
hassl-896	140	9	n	n	PROPN
hassl-896	140	10	545	545	NUM
hassl-896	140	11	f	f	NOUN
hassl-896	140	12	0.0885	0.0885	NUM
hassl-896	140	13	*	*	SYM
hassl-896	140	14	r	r	X
hassl-896	140	15	-	-	PUNCT
hassl-896	140	16	squared	square	VERB
hassl-896	140	17	0.1153	0.1153	NUM
hassl-896	140	18	note	note	NOUN
hassl-896	140	19	:	:	PUNCT
hassl-896	140	20	eq	eq	NOUN
hassl-896	140	21	=	=	NOUN
hassl-896	140	22	earnings	earning	NOUN
hassl-896	140	23	quality	quality	NOUN
hassl-896	140	24	,	,	PUNCT
hassl-896	140	25	aq	aq	NOUN
hassl-896	140	26	=	=	VERB
hassl-896	140	27	audit	audit	NOUN
hassl-896	140	28	quality	quality	NOUN
hassl-896	140	29	,	,	PUNCT
hassl-896	140	30	fp	fp	ADJ
hassl-896	140	31	=	=	ADJ
hassl-896	140	32	financial	financial	ADJ
hassl-896	140	33	performance	performance	NOUN
hassl-896	140	34	,	,	PUNCT
hassl-896	140	35	ir	ir	NOUN
hassl-896	140	36	=	=	NOUN
hassl-896	140	37	investor	investor	NOUN
hassl-896	140	38	reaction	reaction	NOUN
hassl-896	140	39	.	.	PUNCT
hassl-896	141	1	*	*	PUNCT
hassl-896	141	2	significant	significant	ADJ
hassl-896	141	3	at	at	ADP
hassl-896	141	4	10	10	NUM
hassl-896	141	5	%	%	NOUN
hassl-896	141	6	,	,	PUNCT
hassl-896	141	7	*	*	PUNCT
hassl-896	141	8	*	*	PUNCT
hassl-896	141	9	significant	significant	ADJ
hassl-896	141	10	at	at	ADP
hassl-896	141	11	5	5	NUM
hassl-896	141	12	%	%	NOUN
hassl-896	141	13	,	,	PUNCT
hassl-896	141	14	*	*	PUNCT
hassl-896	141	15	*	*	PUNCT
hassl-896	141	16	*	*	PUNCT
hassl-896	141	17	significant	significant	ADJ
hassl-896	141	18	at	at	ADP
hassl-896	141	19	1	1	NUM
hassl-896	141	20	%	%	NOUN
hassl-896	141	21	table	table	NOUN
hassl-896	141	22	3	3	X
hassl-896	141	23	.	.	PUNCT
hassl-896	141	24	moderating	moderate	VERB
hassl-896	141	25	hypothesis	hypothesis	NOUN
hassl-896	141	26	.	.	PUNCT
hassl-896	142	1	model	model	NOUN
hassl-896	142	2	2	2	NUM
hassl-896	142	3	:	:	PUNCT
hassl-896	142	4	ir	ir	PROPN
hassl-896	142	5	=	=	PROPN
hassl-896	142	6	β₀	β₀	PROPN
hassl-896	142	7	+	+	X
hassl-896	142	8	β₁eq	β₁eq	PUNCT
hassl-896	142	9	+	+	NUM
hassl-896	142	10	β₂aq	β₂aq	PUNCT
hassl-896	142	11	+	+	NUM
hassl-896	142	12	β3eq*fp	β3eq*fp	NOUN
hassl-896	142	13	+	+	SYM
hassl-896	142	14	β4aq*fp	β4aq*fp	X
hassl-896	143	1	+	+	CCONJ
hassl-896	143	2	ε	ε	PROPN
hassl-896	143	3	variable	variable	ADJ
hassl-896	143	4	coef	coef	PROPN
hassl-896	143	5	.	.	PUNCT
hassl-896	144	1	t	t	PROPN
hassl-896	144	2	-	-	PUNCT
hassl-896	144	3	stat	stat	NOUN
hassl-896	144	4	.	.	PUNCT
hassl-896	145	1	sig	sig	PROPN
hassl-896	145	2	.	.	PUNCT
hassl-896	146	1	result	result	PROPN
hassl-896	146	2	eq	eq	ADP
hassl-896	146	3	-	-	PUNCT
hassl-896	146	4	>	>	X
hassl-896	146	5	ir	ir	PROPN
hassl-896	146	6	0.12792	0.12792	NUM
hassl-896	146	7	1.72	1.72	NUM
hassl-896	146	8	0.086	0.086	NUM
hassl-896	146	9	*	*	PUNCT
hassl-896	146	10	accepted	accept	VERB
hassl-896	146	11	aq	aq	NOUN
hassl-896	146	12	-	-	PUNCT
hassl-896	146	13	>	>	X
hassl-896	146	14	ir	ir	PROPN
hassl-896	146	15	0.01711	0.01711	NUM
hassl-896	146	16	0.20	0.20	NUM
hassl-896	146	17	0.842	0.842	NUM
hassl-896	146	18	rejected	reject	VERB
hassl-896	146	19	h3a	h3a	NOUN
hassl-896	146	20	.	.	PUNCT
hassl-896	146	21	eq*fp	eq*fp	X
hassl-896	146	22	-	-	PUNCT
hassl-896	146	23	>	>	X
hassl-896	146	24	ir	ir	PROPN
hassl-896	146	25	-0.04520	-0.04520	NOUN
hassl-896	146	26	-0.56	-0.56	NUM
hassl-896	146	27	0.574	0.574	NUM
hassl-896	146	28	rejected	reject	VERB
hassl-896	146	29	h3b	h3b	PROPN
hassl-896	146	30	.	.	PUNCT
hassl-896	147	1	aq*fp	aq*fp	NOUN
hassl-896	147	2	-	-	PUNCT
hassl-896	147	3	>	>	X
hassl-896	147	4	ir	ir	PROPN
hassl-896	147	5	0.30271	0.30271	NUM
hassl-896	147	6	2.79	2.79	NUM
hassl-896	147	7	0.006	0.006	NUM
hassl-896	147	8	*	*	PUNCT
hassl-896	147	9	*	*	PUNCT
hassl-896	147	10	*	*	AUX
hassl-896	147	11	accepted	accept	VERB
hassl-896	147	12	n	n	PROPN
hassl-896	147	13	545	545	NUM
hassl-896	147	14	f	f	NOUN
hassl-896	147	15	0.0058	0.0058	NUM
hassl-896	147	16	*	*	PUNCT
hassl-896	147	17	*	*	PUNCT
hassl-896	147	18	*	*	PUNCT
hassl-896	147	19	r	r	X
hassl-896	147	20	-	-	PUNCT
hassl-896	147	21	squared	square	VERB
hassl-896	147	22	0.2689	0.2689	NUM
hassl-896	147	23	note	note	NOUN
hassl-896	147	24	:	:	PUNCT
hassl-896	147	25	eq	eq	NOUN
hassl-896	147	26	=	=	NOUN
hassl-896	147	27	earnings	earning	NOUN
hassl-896	147	28	quality	quality	NOUN
hassl-896	147	29	,	,	PUNCT
hassl-896	147	30	aq	aq	NOUN
hassl-896	147	31	=	=	VERB
hassl-896	147	32	audit	audit	NOUN
hassl-896	147	33	quality	quality	NOUN
hassl-896	147	34	,	,	PUNCT
hassl-896	147	35	fp	fp	ADJ
hassl-896	147	36	=	=	ADJ
hassl-896	147	37	financial	financial	ADJ
hassl-896	147	38	performance	performance	NOUN
hassl-896	147	39	,	,	PUNCT
hassl-896	147	40	ir	ir	NOUN
hassl-896	147	41	=	=	NOUN
hassl-896	147	42	investor	investor	NOUN
hassl-896	147	43	reaction	reaction	NOUN
hassl-896	147	44	.	.	PUNCT
hassl-896	148	1	*	*	PUNCT
hassl-896	148	2	significant	significant	ADJ
hassl-896	148	3	at	at	ADP
hassl-896	148	4	10	10	NUM
hassl-896	148	5	%	%	NOUN
hassl-896	148	6	,	,	PUNCT
hassl-896	148	7	*	*	PUNCT
hassl-896	148	8	*	*	PUNCT
hassl-896	148	9	significant	significant	ADJ
hassl-896	148	10	at	at	ADP
hassl-896	148	11	5	5	NUM
hassl-896	148	12	%	%	NOUN
hassl-896	148	13	,	,	PUNCT
hassl-896	148	14	*	*	PUNCT
hassl-896	148	15	*	*	PUNCT
hassl-896	148	16	*	*	PUNCT
hassl-896	148	17	significant	significant	ADJ
hassl-896	148	18	at	at	ADP
hassl-896	148	19	1	1	NUM
hassl-896	148	20	%	%	NOUN
hassl-896	148	21	the	the	DET
hassl-896	148	22	results	result	NOUN
hassl-896	148	23	of	of	ADP
hassl-896	148	24	h3a	h3a	NOUN
hassl-896	148	25	,	,	PUNCT
hassl-896	148	26	as	as	SCONJ
hassl-896	148	27	described	describe	VERB
hassl-896	148	28	in	in	ADP
hassl-896	148	29	table	table	NOUN
hassl-896	148	30	3	3	NUM
hassl-896	148	31	,	,	PUNCT
hassl-896	148	32	show	show	VERB
hassl-896	148	33	a	a	DET
hassl-896	148	34	sig	sig	NOUN
hassl-896	148	35	value	value	NOUN
hassl-896	148	36	of	of	ADP
hassl-896	148	37	0.574	0.574	NUM
hassl-896	148	38	,	,	PUNCT
hassl-896	148	39	which	which	PRON
hassl-896	148	40	means	mean	VERB
hassl-896	148	41	that	that	SCONJ
hassl-896	148	42	investors	investor	NOUN
hassl-896	148	43	do	do	AUX
hassl-896	148	44	not	not	PART
hassl-896	148	45	have	have	VERB
hassl-896	148	46	a	a	DET
hassl-896	148	47	significant	significant	ADJ
hassl-896	148	48	reaction	reaction	NOUN
hassl-896	148	49	to	to	ADP
hassl-896	148	50	the	the	DET
hassl-896	148	51	value	value	NOUN
hassl-896	148	52	of	of	ADP
hassl-896	148	53	a	a	DET
hassl-896	148	54	company	company	NOUN
hassl-896	148	55	's	's	PART
hassl-896	148	56	financial	financial	ADJ
hassl-896	148	57	performance	performance	NOUN
hassl-896	148	58	,	,	PUNCT
hassl-896	148	59	so	so	SCONJ
hassl-896	148	60	h3	h3	NOUN
hassl-896	148	61	is	be	AUX
hassl-896	148	62	rejected	reject	VERB
hassl-896	148	63	.	.	PUNCT
hassl-896	149	1	the	the	DET
hassl-896	149	2	sig	sig	NOUN
hassl-896	149	3	value	value	NOUN
hassl-896	149	4	of	of	ADP
hassl-896	149	5	0.006	0.006	NUM
hassl-896	149	6	for	for	ADP
hassl-896	149	7	h3b	h3b	NOUN
hassl-896	149	8	shows	show	VERB
hassl-896	149	9	that	that	SCONJ
hassl-896	149	10	investors	investor	NOUN
hassl-896	149	11	react	react	VERB
hassl-896	149	12	to	to	ADP
hassl-896	149	13	a	a	DET
hassl-896	149	14	company	company	NOUN
hassl-896	149	15	's	's	PART
hassl-896	149	16	financial	financial	ADJ
hassl-896	149	17	information	information	NOUN
hassl-896	149	18	that	that	PRON
hassl-896	149	19	has	have	AUX
hassl-896	149	20	been	be	AUX
hassl-896	149	21	audited	audit	VERB
hassl-896	149	22	by	by	ADP
hassl-896	149	23	a	a	DET
hassl-896	149	24	qualified	qualified	ADJ
hassl-896	149	25	auditor	auditor	NOUN
hassl-896	149	26	,	,	PUNCT
hassl-896	149	27	so	so	SCONJ
hassl-896	149	28	h4	h4	PROPN
hassl-896	149	29	is	be	AUX
hassl-896	149	30	accepted	accept	VERB
hassl-896	149	31	.	.	PUNCT
hassl-896	150	1	with	with	ADP
hassl-896	150	2	an	an	DET
hassl-896	150	3	r	r	NOUN
hassl-896	150	4	-	-	PUNCT
hassl-896	150	5	squared	square	VERB
hassl-896	150	6	value	value	NOUN
hassl-896	150	7	of	of	ADP
hassl-896	150	8	26.89	26.89	NUM
hassl-896	150	9	%	%	NOUN
hassl-896	150	10	,	,	PUNCT
hassl-896	150	11	model	model	NOUN
hassl-896	150	12	2	2	NUM
hassl-896	150	13	is	be	AUX
hassl-896	150	14	considered	consider	VERB
hassl-896	150	15	better	well	ADJ
hassl-896	150	16	than	than	ADP
hassl-896	150	17	model	model	NOUN
hassl-896	150	18	1	1	NUM
hassl-896	150	19	.	.	PUNCT
hassl-896	151	1	an	an	DET
hassl-896	151	2	r	r	NOUN
hassl-896	151	3	-	-	PUNCT
hassl-896	151	4	squared	square	VERB
hassl-896	151	5	value	value	NOUN
hassl-896	151	6	of	of	ADP
hassl-896	151	7	11.53	11.53	NUM
hassl-896	151	8	%	%	NOUN
hassl-896	151	9	indicates	indicate	VERB
hassl-896	151	10	that	that	SCONJ
hassl-896	151	11	the	the	DET
hassl-896	151	12	influence	influence	NOUN
hassl-896	151	13	of	of	ADP
hassl-896	151	14	financial	financial	ADJ
hassl-896	151	15	performance	performance	NOUN
hassl-896	151	16	as	as	ADP
hassl-896	151	17	a	a	DET
hassl-896	151	18	moderator	moderator	NOUN
hassl-896	151	19	is	be	AUX
hassl-896	151	20	quite	quite	ADV
hassl-896	151	21	high	high	ADJ
hassl-896	151	22	and	and	CCONJ
hassl-896	151	23	the	the	DET
hassl-896	151	24	value	value	NOUN
hassl-896	151	25	of	of	ADP
hassl-896	151	26	profit	profit	NOUN
hassl-896	151	27	as	as	ADP
hassl-896	151	28	an	an	DET
hassl-896	151	29	indicator	indicator	NOUN
hassl-896	151	30	of	of	ADP
hassl-896	151	31	financial	financial	ADJ
hassl-896	151	32	performance	performance	NOUN
hassl-896	151	33	is	be	AUX
hassl-896	151	34	still	still	ADV
hassl-896	151	35	very	very	ADV
hassl-896	151	36	much	much	ADV
hassl-896	151	37	needed	need	VERB
hassl-896	151	38	and	and	CCONJ
hassl-896	151	39	is	be	AUX
hassl-896	151	40	one	one	NUM
hassl-896	151	41	of	of	ADP
hassl-896	151	42	the	the	DET
hassl-896	151	43	factors	factor	NOUN
hassl-896	151	44	that	that	PRON
hassl-896	151	45	influences	influence	VERB
hassl-896	151	46	financial	financial	ADJ
hassl-896	151	47	performance	performance	NOUN
hassl-896	151	48	.	.	PUNCT
hassl-896	152	1	these	these	PRON
hassl-896	152	2	are	be	AUX
hassl-896	152	3	indicators	indicator	NOUN
hassl-896	152	4	that	that	PRON
hassl-896	152	5	encourage	encourage	VERB
hassl-896	152	6	investors	investor	NOUN
hassl-896	152	7	to	to	PART
hassl-896	152	8	trade	trade	VERB
hassl-896	152	9	on	on	ADP
hassl-896	152	10	company	company	NOUN
hassl-896	152	11	shares	share	NOUN
hassl-896	152	12	.	.	PUNCT
hassl-896	153	1	many	many	ADJ
hassl-896	153	2	studies	study	NOUN
hassl-896	153	3	have	have	AUX
hassl-896	153	4	analyzed	analyze	VERB
hassl-896	153	5	investor	investor	NOUN
hassl-896	153	6	reactions	reaction	NOUN
hassl-896	153	7	with	with	ADP
hassl-896	153	8	various	various	ADJ
hassl-896	153	9	indicators	indicator	NOUN
hassl-896	153	10	,	,	PUNCT
hassl-896	153	11	such	such	ADJ
hassl-896	153	12	as	as	ADP
hassl-896	153	13	closing	close	VERB
hassl-896	153	14	stock	stock	NOUN
hassl-896	153	15	prices	price	NOUN
hassl-896	153	16	or	or	CCONJ
hassl-896	153	17	stock	stock	NOUN
hassl-896	153	18	trading	trading	NOUN
hassl-896	153	19	volumes	volume	NOUN
hassl-896	153	20	.	.	PUNCT
hassl-896	154	1	studies	study	NOUN
hassl-896	154	2	that	that	PRON
hassl-896	154	3	used	use	VERB
hassl-896	154	4	the	the	DET
hassl-896	154	5	closing	close	VERB
hassl-896	154	6	stock	stock	NOUN
hassl-896	154	7	price	price	NOUN
hassl-896	154	8	indicators	indicator	NOUN
hassl-896	154	9	are	be	AUX
hassl-896	154	10	unique	unique	ADJ
hassl-896	154	11	with	with	ADP
hassl-896	154	12	their	their	PRON
hassl-896	154	13	respective	respective	ADJ
hassl-896	154	14	arguments	argument	NOUN
hassl-896	154	15	.	.	PUNCT
hassl-896	155	1	adopting	adopt	VERB
hassl-896	155	2	the	the	DET
hassl-896	155	3	research	research	NOUN
hassl-896	155	4	of	of	ADP
hassl-896	155	5	li	li	PROPN
hassl-896	155	6	&	&	CCONJ
hassl-896	155	7	wang	wang	PROPN
hassl-896	155	8	(	(	PUNCT
hassl-896	155	9	2016	2016	NUM
hassl-896	155	10	)	)	PUNCT
hassl-896	155	11	,	,	PUNCT
hassl-896	155	12	in	in	ADP
hassl-896	155	13	the	the	DET
hassl-896	155	14	sensitivity	sensitivity	NOUN
hassl-896	155	15	test	test	NOUN
hassl-896	155	16	of	of	ADP
hassl-896	155	17	this	this	DET
hassl-896	155	18	study	study	NOUN
hassl-896	155	19	,	,	PUNCT
hassl-896	155	20	a	a	DET
hassl-896	155	21	regression	regression	NOUN
hassl-896	155	22	test	test	NOUN
hassl-896	155	23	was	be	AUX
hassl-896	155	24	conducted	conduct	VERB
hassl-896	155	25	to	to	PART
hassl-896	155	26	analyze	analyze	VERB
hassl-896	155	27	the	the	DET
hassl-896	155	28	effects	effect	NOUN
hassl-896	155	29	of	of	ADP
hassl-896	155	30	earnings	earning	NOUN
hassl-896	155	31	quality	quality	NOUN
hassl-896	155	32	and	and	CCONJ
hassl-896	155	33	audit	audit	NOUN
hassl-896	155	34	quality	quality	NOUN
hassl-896	155	35	as	as	ADV
hassl-896	155	36	well	well	ADV
hassl-896	155	37	as	as	ADP
hassl-896	155	38	financial	financial	ADJ
hassl-896	155	39	performance	performance	NOUN
hassl-896	155	40	moderation	moderation	NOUN
hassl-896	155	41	on	on	ADP
hassl-896	155	42	closing	close	VERB
hassl-896	155	43	stock	stock	NOUN
hassl-896	155	44	prices	price	NOUN
hassl-896	155	45	on	on	ADP
hassl-896	155	46	the	the	DET
hassl-896	155	47	deadline	deadline	NOUN
hassl-896	155	48	for	for	ADP
hassl-896	155	49	submitting	submit	VERB
hassl-896	155	50	financial	financial	ADJ
hassl-896	155	51	statements	statement	NOUN
hassl-896	155	52	according	accord	VERB
hassl-896	155	53	to	to	ADP
hassl-896	155	54	indonesian	indonesian	ADJ
hassl-896	155	55	regulations	regulation	NOUN
hassl-896	155	56	.	.	PUNCT
hassl-896	156	1	table	table	NOUN
hassl-896	156	2	4	4	NUM
hassl-896	156	3	.	.	X
hassl-896	156	4	sensitivity	sensitivity	NOUN
hassl-896	156	5	test	test	NOUN
hassl-896	156	6	1	1	NUM
hassl-896	156	7	.	.	PUNCT
hassl-896	156	8	model	model	NOUN
hassl-896	156	9	3	3	NUM
hassl-896	156	10	:	:	PUNCT
hassl-896	156	11	ir	ir	PROPN
hassl-896	156	12	=	=	PROPN
hassl-896	156	13	β₀	β₀	PROPN
hassl-896	156	14	+	+	X
hassl-896	156	15	β₁eq	β₁eq	PUNCT
hassl-896	157	1	+	+	NUM
hassl-896	157	2	β₂aq	β₂aq	PUNCT
hassl-896	157	3	+	+	CCONJ
hassl-896	157	4	ε	ε	PROPN
hassl-896	157	5	variable	variable	ADJ
hassl-896	157	6	coef	coef	PROPN
hassl-896	157	7	.	.	PUNCT
hassl-896	158	1	t	t	PROPN
hassl-896	158	2	-	-	PUNCT
hassl-896	158	3	stat	stat	NOUN
hassl-896	158	4	.	.	PUNCT
hassl-896	159	1	sig	sig	PROPN
hassl-896	159	2	.	.	PUNCT
hassl-896	159	3	eq	eq	AUX
hassl-896	159	4	-	-	PUNCT
hassl-896	159	5	>	>	X
hassl-896	159	6	ir	ir	PROPN
hassl-896	159	7	0.10980	0.10980	NUM
hassl-896	159	8	1.36	1.36	NUM
hassl-896	159	9	0.174	0.174	NUM
hassl-896	159	10	aq	aq	NOUN
hassl-896	159	11	-	-	PUNCT
hassl-896	159	12	>	>	X
hassl-896	159	13	ir	ir	PROPN
hassl-896	159	14	0.04856	0.04856	NUM
hassl-896	159	15	0.52	0.52	NUM
hassl-896	159	16	0.603	0.603	NUM
hassl-896	159	17	n	n	NUM
hassl-896	159	18	545	545	NUM
hassl-896	159	19	f	f	NOUN
hassl-896	160	1	0.3324	0.3324	NUM
hassl-896	160	2	r	r	NOUN
hassl-896	160	3	-	-	PUNCT
hassl-896	160	4	square	square	ADJ
hassl-896	160	5	0.0895	0.0895	NUM
hassl-896	160	6	note	note	NOUN
hassl-896	160	7	:	:	PUNCT
hassl-896	160	8	eq	eq	NOUN
hassl-896	160	9	=	=	NOUN
hassl-896	160	10	earnings	earning	NOUN
hassl-896	160	11	quality	quality	NOUN
hassl-896	160	12	,	,	PUNCT
hassl-896	160	13	aq	aq	NOUN
hassl-896	160	14	=	=	VERB
hassl-896	160	15	audit	audit	NOUN
hassl-896	160	16	quality	quality	NOUN
hassl-896	160	17	,	,	PUNCT
hassl-896	160	18	fp	fp	ADJ
hassl-896	160	19	=	=	ADJ
hassl-896	160	20	financial	financial	ADJ
hassl-896	160	21	performance	performance	NOUN
hassl-896	160	22	,	,	PUNCT
hassl-896	160	23	ir	ir	NOUN
hassl-896	160	24	=	=	NOUN
hassl-896	160	25	investor	investor	NOUN
hassl-896	160	26	reaction	reaction	NOUN
hassl-896	160	27	.	.	PUNCT
hassl-896	161	1	*	*	PUNCT
hassl-896	161	2	significant	significant	ADJ
hassl-896	161	3	at	at	ADP
hassl-896	161	4	10	10	NUM
hassl-896	161	5	%	%	NOUN
hassl-896	161	6	,	,	PUNCT
hassl-896	161	7	*	*	PUNCT
hassl-896	161	8	*	*	PUNCT
hassl-896	161	9	significant	significant	ADJ
hassl-896	161	10	at	at	ADP
hassl-896	161	11	5	5	NUM
hassl-896	161	12	%	%	NOUN
hassl-896	161	13	,	,	PUNCT
hassl-896	161	14	*	*	PUNCT
hassl-896	161	15	*	*	PUNCT
hassl-896	161	16	*	*	PUNCT
hassl-896	161	17	significant	significant	ADJ
hassl-896	161	18	at	at	ADP
hassl-896	161	19	1	1	NUM
hassl-896	161	20	%	%	NOUN
hassl-896	161	21	humanities	humanity	NOUN
hassl-896	161	22	and	and	CCONJ
hassl-896	161	23	social	social	ADJ
hassl-896	161	24	sciences	science	NOUN
hassl-896	161	25	letters	letter	NOUN
hassl-896	161	26	,	,	PUNCT
hassl-896	161	27	2021	2021	NUM
hassl-896	161	28	,	,	PUNCT
hassl-896	161	29	9(3	9(3	NUM
hassl-896	161	30	):	):	PUNCT
hassl-896	162	1	250	250	NUM
hassl-896	162	2	-	-	SYM
hassl-896	162	3	259	259	NUM
hassl-896	162	4	256	256	NUM
hassl-896	162	5	©	©	PROPN
hassl-896	162	6	2021	2021	NUM
hassl-896	162	7	conscientia	conscientia	PROPN
hassl-896	162	8	beam	beam	PROPN
hassl-896	162	9	.	.	PUNCT
hassl-896	163	1	all	all	DET
hassl-896	163	2	rights	right	NOUN
hassl-896	163	3	reserved	reserve	VERB
hassl-896	163	4	.	.	PUNCT
hassl-896	164	1	as	as	SCONJ
hassl-896	164	2	illustrated	illustrate	VERB
hassl-896	164	3	in	in	ADP
hassl-896	164	4	table	table	NOUN
hassl-896	164	5	4	4	NUM
hassl-896	164	6	,	,	PUNCT
hassl-896	164	7	earnings	earning	NOUN
hassl-896	164	8	quality	quality	NOUN
hassl-896	164	9	with	with	ADP
hassl-896	164	10	a	a	DET
hassl-896	164	11	sig	sig	NOUN
hassl-896	164	12	value	value	NOUN
hassl-896	164	13	of	of	ADP
hassl-896	164	14	0.174	0.174	NUM
hassl-896	164	15	and	and	CCONJ
hassl-896	164	16	audit	audit	VERB
hassl-896	164	17	quality	quality	NOUN
hassl-896	164	18	with	with	ADP
hassl-896	164	19	a	a	DET
hassl-896	164	20	value	value	NOUN
hassl-896	164	21	of	of	ADP
hassl-896	164	22	sig	sig	NOUN
hassl-896	164	23	0.603	0.603	NUM
hassl-896	164	24	explains	explain	VERB
hassl-896	164	25	that	that	SCONJ
hassl-896	164	26	investors	investor	NOUN
hassl-896	164	27	do	do	AUX
hassl-896	164	28	not	not	PART
hassl-896	164	29	react	react	VERB
hassl-896	164	30	to	to	ADP
hassl-896	164	31	earnings	earning	NOUN
hassl-896	164	32	quality	quality	NOUN
hassl-896	164	33	and	and	CCONJ
hassl-896	164	34	audit	audit	NOUN
hassl-896	164	35	quality	quality	NOUN
hassl-896	164	36	at	at	ADP
hassl-896	164	37	the	the	DET
hassl-896	164	38	end	end	NOUN
hassl-896	164	39	of	of	ADP
hassl-896	164	40	the	the	DET
hassl-896	164	41	third	third	ADJ
hassl-896	164	42	month	month	NOUN
hassl-896	164	43	of	of	ADP
hassl-896	164	44	the	the	DET
hassl-896	164	45	following	following	ADJ
hassl-896	164	46	year	year	NOUN
hassl-896	164	47	,	,	PUNCT
hassl-896	164	48	this	this	PRON
hassl-896	164	49	is	be	AUX
hassl-896	164	50	because	because	SCONJ
hassl-896	164	51	many	many	ADJ
hassl-896	164	52	companies	company	NOUN
hassl-896	164	53	have	have	AUX
hassl-896	164	54	not	not	PART
hassl-896	164	55	submitted	submit	VERB
hassl-896	164	56	financial	financial	ADJ
hassl-896	164	57	statements	statement	NOUN
hassl-896	164	58	,	,	PUNCT
hassl-896	164	59	even	even	ADV
hassl-896	164	60	though	though	SCONJ
hassl-896	164	61	there	there	PRON
hassl-896	164	62	are	be	VERB
hassl-896	164	63	rules	rule	NOUN
hassl-896	164	64	that	that	PRON
hassl-896	164	65	require	require	VERB
hassl-896	164	66	the	the	DET
hassl-896	164	67	submission	submission	NOUN
hassl-896	164	68	of	of	ADP
hassl-896	164	69	financial	financial	ADJ
hassl-896	164	70	statements	statement	NOUN
hassl-896	164	71	by	by	ADP
hassl-896	164	72	that	that	DET
hassl-896	164	73	time	time	NOUN
hassl-896	164	74	.	.	PUNCT
hassl-896	165	1	table	table	NOUN
hassl-896	165	2	5	5	NUM
hassl-896	165	3	.	.	PUNCT
hassl-896	165	4	sensitivity	sensitivity	NOUN
hassl-896	165	5	test	test	NOUN
hassl-896	165	6	2	2	NUM
hassl-896	165	7	.	.	PUNCT
hassl-896	165	8	model	model	NOUN
hassl-896	165	9	4	4	NUM
hassl-896	165	10	:	:	PUNCT
hassl-896	165	11	ir	ir	PROPN
hassl-896	165	12	=	=	SYM
hassl-896	165	13	β₀	β₀	PROPN
hassl-896	165	14	+	+	X
hassl-896	165	15	β₁eq	β₁eq	PUNCT
hassl-896	165	16	+	+	NUM
hassl-896	165	17	β₂aq	β₂aq	PUNCT
hassl-896	165	18	+	+	NUM
hassl-896	165	19	β3eq*fp	β3eq*fp	NOUN
hassl-896	165	20	+	+	SYM
hassl-896	165	21	β4aq*fp	β4aq*fp	X
hassl-896	166	1	+	+	CCONJ
hassl-896	166	2	ε	ε	PROPN
hassl-896	166	3	variable	variable	ADJ
hassl-896	166	4	coef	coef	PROPN
hassl-896	166	5	.	.	PUNCT
hassl-896	167	1	t	t	PROPN
hassl-896	167	2	-	-	PUNCT
hassl-896	167	3	stat	stat	NOUN
hassl-896	167	4	.	.	PUNCT
hassl-896	168	1	sig	sig	PROPN
hassl-896	168	2	.	.	PUNCT
hassl-896	168	3	eq	eq	AUX
hassl-896	168	4	-	-	PUNCT
hassl-896	168	5	>	>	X
hassl-896	168	6	ir	ir	PROPN
hassl-896	168	7	0.08732	0.08732	NUM
hassl-896	168	8	1.07	1.07	NUM
hassl-896	168	9	0.283	0.283	NUM
hassl-896	168	10	aq	aq	NOUN
hassl-896	168	11	-	-	PUNCT
hassl-896	168	12	>	>	X
hassl-896	168	13	ir	ir	PROPN
hassl-896	168	14	0.00317	0.00317	NUM
hassl-896	168	15	0.03	0.03	NUM
hassl-896	168	16	0.973	0.973	NUM
hassl-896	168	17	eq*fp	eq*fp	X
hassl-896	168	18	-	-	PUNCT
hassl-896	168	19	>	>	X
hassl-896	168	20	ir	ir	PROPN
hassl-896	168	21	-0.05049	-0.05049	PROPN
hassl-896	168	22	-0.58	-0.58	VERB
hassl-896	168	23	0.565	0.565	NUM
hassl-896	168	24	aq*fp	aq*fp	NOUN
hassl-896	168	25	-	-	PUNCT
hassl-896	168	26	>	>	X
hassl-896	168	27	ir	ir	PROPN
hassl-896	168	28	0.22976	0.22976	PROPN
hassl-896	168	29	2.53	2.53	NUM
hassl-896	168	30	0.012	0.012	NUM
hassl-896	168	31	*	*	PUNCT
hassl-896	168	32	*	*	PUNCT
hassl-896	168	33	n	n	PRON
hassl-896	169	1	545	545	NUM
hassl-896	169	2	f	f	NOUN
hassl-896	169	3	0.0350	0.0350	NUM
hassl-896	169	4	*	*	PUNCT
hassl-896	169	5	*	*	PUNCT
hassl-896	169	6	r	r	X
hassl-896	169	7	-	-	PUNCT
hassl-896	169	8	squared	square	VERB
hassl-896	169	9	0.2103	0.2103	NUM
hassl-896	169	10	note	note	NOUN
hassl-896	169	11	:	:	PUNCT
hassl-896	169	12	eq	eq	NOUN
hassl-896	169	13	=	=	NOUN
hassl-896	169	14	earnings	earning	NOUN
hassl-896	169	15	quality	quality	NOUN
hassl-896	169	16	,	,	PUNCT
hassl-896	169	17	aq	aq	NOUN
hassl-896	169	18	=	=	VERB
hassl-896	169	19	audit	audit	NOUN
hassl-896	169	20	quality	quality	NOUN
hassl-896	169	21	,	,	PUNCT
hassl-896	169	22	fp	fp	ADJ
hassl-896	169	23	=	=	ADJ
hassl-896	169	24	financial	financial	ADJ
hassl-896	169	25	performance	performance	NOUN
hassl-896	169	26	,	,	PUNCT
hassl-896	169	27	ir	ir	NOUN
hassl-896	169	28	=	=	NOUN
hassl-896	169	29	investor	investor	NOUN
hassl-896	169	30	reaction	reaction	NOUN
hassl-896	169	31	.	.	PUNCT
hassl-896	170	1	*	*	PUNCT
hassl-896	170	2	significant	significant	ADJ
hassl-896	170	3	at	at	ADP
hassl-896	170	4	10	10	NUM
hassl-896	170	5	%	%	NOUN
hassl-896	170	6	,	,	PUNCT
hassl-896	170	7	*	*	PUNCT
hassl-896	170	8	*	*	PUNCT
hassl-896	170	9	significant	significant	ADJ
hassl-896	170	10	at	at	ADP
hassl-896	170	11	5	5	NUM
hassl-896	170	12	%	%	NOUN
hassl-896	170	13	,	,	PUNCT
hassl-896	170	14	*	*	PUNCT
hassl-896	170	15	*	*	PUNCT
hassl-896	170	16	*	*	PUNCT
hassl-896	170	17	significant	significant	ADJ
hassl-896	170	18	at	at	ADP
hassl-896	170	19	1	1	NUM
hassl-896	170	20	%	%	NOUN
hassl-896	170	21	table	table	NOUN
hassl-896	170	22	5	5	NUM
hassl-896	170	23	illustrates	illustrate	VERB
hassl-896	170	24	that	that	SCONJ
hassl-896	170	25	investors	investor	NOUN
hassl-896	170	26	react	react	VERB
hassl-896	170	27	positively	positively	ADV
hassl-896	170	28	to	to	ADP
hassl-896	170	29	the	the	DET
hassl-896	170	30	profitability	profitability	NOUN
hassl-896	170	31	ratio	ratio	NOUN
hassl-896	170	32	as	as	ADP
hassl-896	170	33	an	an	DET
hassl-896	170	34	indicator	indicator	NOUN
hassl-896	170	35	of	of	ADP
hassl-896	170	36	a	a	DET
hassl-896	170	37	company	company	NOUN
hassl-896	170	38	's	's	PART
hassl-896	170	39	financial	financial	ADJ
hassl-896	170	40	performance	performance	NOUN
hassl-896	170	41	,	,	PUNCT
hassl-896	170	42	which	which	PRON
hassl-896	170	43	is	be	AUX
hassl-896	170	44	supported	support	VERB
hassl-896	170	45	by	by	ADP
hassl-896	170	46	audit	audit	NOUN
hassl-896	170	47	quality	quality	NOUN
hassl-896	170	48	in	in	ADP
hassl-896	170	49	the	the	DET
hassl-896	170	50	preparation	preparation	NOUN
hassl-896	170	51	process	process	NOUN
hassl-896	170	52	.	.	PUNCT
hassl-896	171	1	high	high	ADJ
hassl-896	171	2	profit	profit	NOUN
hassl-896	171	3	information	information	NOUN
hassl-896	171	4	attracts	attract	VERB
hassl-896	171	5	investors	investor	NOUN
hassl-896	171	6	to	to	PART
hassl-896	171	7	transact	transact	VERB
hassl-896	171	8	company	company	NOUN
hassl-896	171	9	shares	share	NOUN
hassl-896	171	10	and	and	CCONJ
hassl-896	171	11	the	the	DET
hassl-896	171	12	big	big	ADJ
hassl-896	171	13	four	four	NUM
hassl-896	171	14	auditors	auditor	NOUN
hassl-896	171	15	foster	foster	ADJ
hassl-896	171	16	investor	investor	NOUN
hassl-896	171	17	confidence	confidence	NOUN
hassl-896	171	18	in	in	ADP
hassl-896	171	19	the	the	DET
hassl-896	171	20	information	information	NOUN
hassl-896	171	21	submitted	submit	VERB
hassl-896	171	22	by	by	ADP
hassl-896	171	23	the	the	DET
hassl-896	171	24	company	company	NOUN
hassl-896	171	25	.	.	PUNCT
hassl-896	172	1	the	the	DET
hassl-896	172	2	results	result	NOUN
hassl-896	172	3	of	of	ADP
hassl-896	172	4	the	the	DET
hassl-896	172	5	sensitivity	sensitivity	NOUN
hassl-896	172	6	test	test	NOUN
hassl-896	172	7	were	be	AUX
hassl-896	172	8	compared	compare	VERB
hassl-896	172	9	with	with	ADP
hassl-896	172	10	the	the	DET
hassl-896	172	11	results	result	NOUN
hassl-896	172	12	of	of	ADP
hassl-896	172	13	the	the	DET
hassl-896	172	14	main	main	ADJ
hassl-896	172	15	and	and	CCONJ
hassl-896	172	16	moderating	moderate	VERB
hassl-896	172	17	hypothesis	hypothesis	NOUN
hassl-896	172	18	tests	test	NOUN
hassl-896	172	19	discussed	discuss	VERB
hassl-896	172	20	previously	previously	ADV
hassl-896	172	21	to	to	PART
hassl-896	172	22	obtain	obtain	VERB
hassl-896	172	23	an	an	DET
hassl-896	172	24	in	in	ADP
hassl-896	172	25	-	-	PUNCT
hassl-896	172	26	depth	depth	NOUN
hassl-896	172	27	analysis	analysis	NOUN
hassl-896	172	28	of	of	ADP
hassl-896	172	29	investors	investor	NOUN
hassl-896	172	30	'	'	PART
hassl-896	172	31	reactions	reaction	NOUN
hassl-896	172	32	to	to	ADP
hassl-896	172	33	financial	financial	ADJ
hassl-896	172	34	information	information	NOUN
hassl-896	172	35	.	.	PUNCT
hassl-896	173	1	of	of	ADP
hassl-896	173	2	the	the	DET
hassl-896	173	3	four	four	NUM
hassl-896	173	4	existing	exist	VERB
hassl-896	173	5	models	model	NOUN
hassl-896	173	6	,	,	PUNCT
hassl-896	173	7	the	the	DET
hassl-896	173	8	r	r	NOUN
hassl-896	173	9	-	-	PUNCT
hassl-896	173	10	squared	square	VERB
hassl-896	173	11	value	value	NOUN
hassl-896	173	12	of	of	ADP
hassl-896	173	13	model	model	NOUN
hassl-896	173	14	2	2	NUM
hassl-896	173	15	(	(	PUNCT
hassl-896	173	16	moderation	moderation	NOUN
hassl-896	173	17	regression	regression	NOUN
hassl-896	173	18	)	)	PUNCT
hassl-896	173	19	is	be	AUX
hassl-896	173	20	the	the	DET
hassl-896	173	21	highest	high	ADJ
hassl-896	173	22	at	at	ADP
hassl-896	173	23	21.21	21.21	NUM
hassl-896	173	24	%	%	NOUN
hassl-896	173	25	,	,	PUNCT
hassl-896	173	26	meaning	mean	VERB
hassl-896	173	27	that	that	SCONJ
hassl-896	173	28	in	in	ADP
hassl-896	173	29	the	the	DET
hassl-896	173	30	regression	regression	NOUN
hassl-896	173	31	model	model	NOUN
hassl-896	173	32	,	,	PUNCT
hassl-896	173	33	earnings	earning	NOUN
hassl-896	173	34	quality	quality	NOUN
hassl-896	173	35	,	,	PUNCT
hassl-896	173	36	audit	audit	NOUN
hassl-896	173	37	quality	quality	NOUN
hassl-896	173	38	,	,	PUNCT
hassl-896	173	39	and	and	CCONJ
hassl-896	173	40	financial	financial	ADJ
hassl-896	173	41	performance	performance	NOUN
hassl-896	173	42	moderation	moderation	NOUN
hassl-896	173	43	can	can	AUX
hassl-896	173	44	explain	explain	VERB
hassl-896	173	45	investors	investor	NOUN
hassl-896	173	46	'	'	PART
hassl-896	173	47	reactions	reaction	NOUN
hassl-896	173	48	by	by	ADP
hassl-896	173	49	21.21	21.21	NUM
hassl-896	173	50	%	%	NOUN
hassl-896	173	51	and	and	CCONJ
hassl-896	173	52	the	the	DET
hassl-896	173	53	remaining	remain	VERB
hassl-896	173	54	78.79	78.79	NUM
hassl-896	173	55	%	%	NOUN
hassl-896	173	56	is	be	AUX
hassl-896	173	57	explained	explain	VERB
hassl-896	173	58	by	by	ADP
hassl-896	173	59	other	other	ADJ
hassl-896	173	60	variables	variable	NOUN
hassl-896	173	61	outside	outside	ADP
hassl-896	173	62	this	this	DET
hassl-896	173	63	study	study	NOUN
hassl-896	173	64	.	.	PUNCT
hassl-896	174	1	5	5	X
hassl-896	174	2	.	.	X
hassl-896	174	3	discussion	discussion	NOUN
hassl-896	174	4	this	this	DET
hassl-896	174	5	study	study	NOUN
hassl-896	174	6	found	find	VERB
hassl-896	174	7	that	that	SCONJ
hassl-896	174	8	investors	investor	NOUN
hassl-896	174	9	reacted	react	VERB
hassl-896	174	10	positively	positively	ADV
hassl-896	174	11	to	to	ADP
hassl-896	174	12	the	the	DET
hassl-896	174	13	quality	quality	NOUN
hassl-896	174	14	of	of	ADP
hassl-896	174	15	earnings	earning	NOUN
hassl-896	174	16	in	in	ADP
hassl-896	174	17	the	the	DET
hassl-896	174	18	financial	financial	ADJ
hassl-896	174	19	statements	statement	NOUN
hassl-896	174	20	produced	produce	VERB
hassl-896	174	21	by	by	ADP
hassl-896	174	22	a	a	DET
hassl-896	174	23	company	company	NOUN
hassl-896	174	24	.	.	PUNCT
hassl-896	175	1	this	this	PRON
hassl-896	175	2	explains	explain	VERB
hassl-896	175	3	that	that	SCONJ
hassl-896	175	4	with	with	ADP
hassl-896	175	5	the	the	DET
hassl-896	175	6	lack	lack	NOUN
hassl-896	175	7	of	of	ADP
hassl-896	175	8	earnings	earning	NOUN
hassl-896	175	9	manipulation	manipulation	NOUN
hassl-896	175	10	using	use	VERB
hassl-896	175	11	discretionary	discretionary	ADJ
hassl-896	175	12	accruals	accrual	NOUN
hassl-896	175	13	,	,	PUNCT
hassl-896	175	14	investors	investor	NOUN
hassl-896	175	15	believe	believe	VERB
hassl-896	175	16	that	that	SCONJ
hassl-896	175	17	a	a	DET
hassl-896	175	18	company	company	NOUN
hassl-896	175	19	's	's	PART
hassl-896	175	20	profit	profit	NOUN
hassl-896	175	21	value	value	NOUN
hassl-896	175	22	is	be	AUX
hassl-896	175	23	close	close	ADJ
hassl-896	175	24	to	to	ADP
hassl-896	175	25	the	the	DET
hassl-896	175	26	real	real	ADJ
hassl-896	175	27	value	value	NOUN
hassl-896	175	28	and	and	CCONJ
hassl-896	175	29	can	can	AUX
hassl-896	175	30	be	be	AUX
hassl-896	175	31	used	use	VERB
hassl-896	175	32	to	to	PART
hassl-896	175	33	predict	predict	VERB
hassl-896	175	34	future	future	ADJ
hassl-896	175	35	earnings	earning	NOUN
hassl-896	175	36	,	,	PUNCT
hassl-896	175	37	thus	thus	ADV
hassl-896	175	38	attracting	attract	VERB
hassl-896	175	39	investors	investor	NOUN
hassl-896	175	40	to	to	PART
hassl-896	175	41	transact	transact	VERB
hassl-896	175	42	company	company	NOUN
hassl-896	175	43	shares	share	NOUN
hassl-896	175	44	and	and	CCONJ
hassl-896	175	45	have	have	VERB
hassl-896	175	46	an	an	DET
hassl-896	175	47	impact	impact	NOUN
hassl-896	175	48	on	on	ADP
hassl-896	175	49	the	the	DET
hassl-896	175	50	value	value	NOUN
hassl-896	175	51	of	of	ADP
hassl-896	175	52	the	the	DET
hassl-896	175	53	shares	share	NOUN
hassl-896	175	54	themselves	themselves	PRON
hassl-896	175	55	.	.	PUNCT
hassl-896	176	1	financial	financial	ADJ
hassl-896	176	2	statements	statement	NOUN
hassl-896	176	3	are	be	AUX
hassl-896	176	4	still	still	ADV
hassl-896	176	5	one	one	NUM
hassl-896	176	6	of	of	ADP
hassl-896	176	7	the	the	DET
hassl-896	176	8	main	main	ADJ
hassl-896	176	9	sources	source	NOUN
hassl-896	176	10	of	of	ADP
hassl-896	176	11	information	information	NOUN
hassl-896	176	12	used	use	VERB
hassl-896	176	13	by	by	ADP
hassl-896	176	14	investors	investor	NOUN
hassl-896	176	15	in	in	ADP
hassl-896	176	16	assessing	assess	VERB
hassl-896	176	17	a	a	DET
hassl-896	176	18	company	company	NOUN
hassl-896	176	19	's	's	PART
hassl-896	176	20	current	current	ADJ
hassl-896	176	21	performance	performance	NOUN
hassl-896	176	22	,	,	PUNCT
hassl-896	176	23	and	and	CCONJ
hassl-896	176	24	at	at	ADP
hassl-896	176	25	the	the	DET
hassl-896	176	26	same	same	ADJ
hassl-896	176	27	time	time	NOUN
hassl-896	176	28	are	be	AUX
hassl-896	176	29	used	use	VERB
hassl-896	176	30	to	to	PART
hassl-896	176	31	predict	predict	VERB
hassl-896	176	32	the	the	DET
hassl-896	176	33	company	company	NOUN
hassl-896	176	34	's	's	PART
hassl-896	176	35	future	future	ADJ
hassl-896	176	36	performance	performance	NOUN
hassl-896	176	37	,	,	PUNCT
hassl-896	176	38	although	although	SCONJ
hassl-896	176	39	financial	financial	ADJ
hassl-896	176	40	information	information	NOUN
hassl-896	176	41	alone	alone	ADV
hassl-896	176	42	is	be	AUX
hassl-896	176	43	not	not	PART
hassl-896	176	44	enough	enough	ADJ
hassl-896	176	45	because	because	SCONJ
hassl-896	176	46	in	in	ADP
hassl-896	176	47	the	the	DET
hassl-896	176	48	process	process	NOUN
hassl-896	176	49	of	of	ADP
hassl-896	176	50	preparing	prepare	VERB
hassl-896	176	51	these	these	DET
hassl-896	176	52	financial	financial	ADJ
hassl-896	176	53	statements	statement	NOUN
hassl-896	176	54	there	there	PRON
hassl-896	176	55	is	be	VERB
hassl-896	176	56	management	management	NOUN
hassl-896	176	57	discretion	discretion	NOUN
hassl-896	176	58	,	,	PUNCT
hassl-896	176	59	which	which	PRON
hassl-896	176	60	often	often	ADV
hassl-896	176	61	obscures	obscure	VERB
hassl-896	176	62	the	the	DET
hassl-896	176	63	actual	actual	ADJ
hassl-896	176	64	,	,	PUNCT
hassl-896	176	65	biased	biased	ADJ
hassl-896	176	66	information	information	NOUN
hassl-896	176	67	and	and	CCONJ
hassl-896	176	68	harms	harm	VERB
hassl-896	176	69	investors	investor	NOUN
hassl-896	176	70	.	.	PUNCT
hassl-896	177	1	with	with	ADP
hassl-896	177	2	high	high	ADJ
hassl-896	177	3	earnings	earning	NOUN
hassl-896	177	4	quality	quality	NOUN
hassl-896	177	5	,	,	PUNCT
hassl-896	177	6	investors	investor	NOUN
hassl-896	177	7	trust	trust	VERB
hassl-896	177	8	the	the	DET
hassl-896	177	9	existing	exist	VERB
hassl-896	177	10	financial	financial	ADJ
hassl-896	177	11	information	information	NOUN
hassl-896	177	12	,	,	PUNCT
hassl-896	177	13	which	which	PRON
hassl-896	177	14	encourages	encourage	VERB
hassl-896	177	15	them	they	PRON
hassl-896	177	16	to	to	PART
hassl-896	177	17	invest	invest	VERB
hassl-896	177	18	in	in	ADP
hassl-896	177	19	a	a	DET
hassl-896	177	20	company	company	NOUN
hassl-896	177	21	.	.	PUNCT
hassl-896	178	1	high	high	ADJ
hassl-896	178	2	quality	quality	NOUN
hassl-896	178	3	of	of	ADP
hassl-896	178	4	earnings	earning	NOUN
hassl-896	178	5	in	in	ADP
hassl-896	178	6	the	the	DET
hassl-896	178	7	financial	financial	ADJ
hassl-896	178	8	statements	statement	NOUN
hassl-896	178	9	published	publish	VERB
hassl-896	178	10	by	by	ADP
hassl-896	178	11	a	a	DET
hassl-896	178	12	company	company	NOUN
hassl-896	178	13	invoke	invoke	VERB
hassl-896	178	14	positive	positive	ADJ
hassl-896	178	15	reactions	reaction	NOUN
hassl-896	178	16	from	from	ADP
hassl-896	178	17	investors	investor	NOUN
hassl-896	178	18	,	,	PUNCT
hassl-896	178	19	which	which	PRON
hassl-896	178	20	is	be	AUX
hassl-896	178	21	in	in	ADP
hassl-896	178	22	line	line	NOUN
hassl-896	178	23	with	with	ADP
hassl-896	178	24	findings	finding	NOUN
hassl-896	178	25	by	by	ADP
hassl-896	178	26	shahzad	shahzad	PROPN
hassl-896	178	27	et	et	PROPN
hassl-896	178	28	al	al	PROPN
hassl-896	178	29	.	.	PROPN
hassl-896	179	1	(	(	PUNCT
hassl-896	179	2	2019	2019	NUM
hassl-896	179	3	)	)	PUNCT
hassl-896	179	4	,	,	PUNCT
hassl-896	179	5	salehi	salehi	NOUN
hassl-896	179	6	et	et	PROPN
hassl-896	179	7	al	al	PROPN
hassl-896	179	8	.	.	PROPN
hassl-896	180	1	(	(	PUNCT
hassl-896	180	2	2018	2018	NUM
hassl-896	180	3	)	)	PUNCT
hassl-896	180	4	and	and	CCONJ
hassl-896	180	5	sugiarto	sugiarto	PROPN
hassl-896	180	6	&	&	CCONJ
hassl-896	180	7	deviesa	deviesa	PROPN
hassl-896	180	8	(	(	PUNCT
hassl-896	180	9	2017	2017	NUM
hassl-896	180	10	)	)	PUNCT
hassl-896	180	11	,	,	PUNCT
hassl-896	180	12	who	who	PRON
hassl-896	180	13	also	also	ADV
hassl-896	180	14	found	find	VERB
hassl-896	180	15	that	that	SCONJ
hassl-896	180	16	investors	investor	NOUN
hassl-896	180	17	are	be	AUX
hassl-896	180	18	interested	interested	ADJ
hassl-896	180	19	in	in	ADP
hassl-896	180	20	shares	share	NOUN
hassl-896	180	21	of	of	ADP
hassl-896	180	22	companies	company	NOUN
hassl-896	180	23	whose	whose	DET
hassl-896	180	24	financial	financial	ADJ
hassl-896	180	25	statements	statement	NOUN
hassl-896	180	26	have	have	AUX
hassl-896	180	27	been	be	AUX
hassl-896	180	28	minimally	minimally	ADV
hassl-896	180	29	manipulated	manipulate	VERB
hassl-896	180	30	.	.	PUNCT
hassl-896	181	1	high	high	ADJ
hassl-896	181	2	earnings	earning	NOUN
hassl-896	181	3	quality	quality	NOUN
hassl-896	181	4	in	in	ADP
hassl-896	181	5	companies	company	NOUN
hassl-896	181	6	’	'	PUNCT
hassl-896	181	7	financial	financial	ADJ
hassl-896	181	8	information	information	NOUN
hassl-896	181	9	helps	help	VERB
hassl-896	181	10	investors	investor	NOUN
hassl-896	181	11	to	to	PART
hassl-896	181	12	predict	predict	VERB
hassl-896	181	13	future	future	ADJ
hassl-896	181	14	earnings	earning	NOUN
hassl-896	181	15	and	and	CCONJ
hassl-896	181	16	expected	expect	VERB
hassl-896	181	17	returns	return	NOUN
hassl-896	181	18	due	due	ADJ
hassl-896	181	19	to	to	ADP
hassl-896	181	20	the	the	DET
hassl-896	181	21	accuracy	accuracy	NOUN
hassl-896	181	22	of	of	ADP
hassl-896	181	23	the	the	DET
hassl-896	181	24	earnings	earning	NOUN
hassl-896	181	25	information	information	NOUN
hassl-896	181	26	(	(	PUNCT
hassl-896	181	27	lento	lento	PROPN
hassl-896	181	28	&	&	CCONJ
hassl-896	181	29	yeung	yeung	PROPN
hassl-896	181	30	,	,	PUNCT
hassl-896	181	31	2017	2017	NUM
hassl-896	181	32	;	;	PUNCT
hassl-896	181	33	sunder	sunder	NOUN
hassl-896	181	34	,	,	PUNCT
hassl-896	181	35	2017	2017	NUM
hassl-896	181	36	)	)	PUNCT
hassl-896	181	37	.	.	PUNCT
hassl-896	182	1	this	this	DET
hassl-896	182	2	study	study	NOUN
hassl-896	182	3	did	do	AUX
hassl-896	182	4	not	not	PART
hassl-896	182	5	find	find	VERB
hassl-896	182	6	that	that	SCONJ
hassl-896	182	7	investors	investor	NOUN
hassl-896	182	8	react	react	VERB
hassl-896	182	9	to	to	PART
hassl-896	182	10	audit	audit	NOUN
hassl-896	182	11	quality	quality	NOUN
hassl-896	182	12	.	.	PUNCT
hassl-896	183	1	this	this	PRON
hassl-896	183	2	indicates	indicate	VERB
hassl-896	183	3	that	that	SCONJ
hassl-896	183	4	there	there	PRON
hassl-896	183	5	are	be	VERB
hassl-896	183	6	still	still	ADV
hassl-896	183	7	many	many	ADJ
hassl-896	183	8	investors	investor	NOUN
hassl-896	183	9	who	who	PRON
hassl-896	183	10	do	do	AUX
hassl-896	183	11	not	not	PART
hassl-896	183	12	believe	believe	VERB
hassl-896	183	13	in	in	ADP
hassl-896	183	14	the	the	DET
hassl-896	183	15	performance	performance	NOUN
hassl-896	183	16	of	of	ADP
hassl-896	183	17	financial	financial	ADJ
hassl-896	183	18	statement	statement	NOUN
hassl-896	183	19	auditors	auditor	NOUN
hassl-896	183	20	in	in	ADP
hassl-896	183	21	indonesia	indonesia	PROPN
hassl-896	183	22	,	,	PUNCT
hassl-896	183	23	so	so	CCONJ
hassl-896	183	24	the	the	DET
hassl-896	183	25	big	big	ADJ
hassl-896	183	26	auditors	auditor	NOUN
hassl-896	183	27	are	be	AUX
hassl-896	183	28	not	not	PART
hassl-896	183	29	used	use	VERB
hassl-896	183	30	when	when	SCONJ
hassl-896	183	31	considering	consider	VERB
hassl-896	183	32	investment	investment	NOUN
hassl-896	183	33	transactions	transaction	NOUN
hassl-896	183	34	.	.	PUNCT
hassl-896	184	1	this	this	PRON
hassl-896	184	2	is	be	AUX
hassl-896	184	3	presumably	presumably	ADV
hassl-896	184	4	due	due	ADJ
hassl-896	184	5	to	to	ADP
hassl-896	184	6	the	the	DET
hassl-896	184	7	many	many	ADJ
hassl-896	184	8	cases	case	NOUN
hassl-896	184	9	,	,	PUNCT
hassl-896	184	10	in	in	ADP
hassl-896	184	11	indonesia	indonesia	PROPN
hassl-896	184	12	and	and	CCONJ
hassl-896	184	13	around	around	ADP
hassl-896	184	14	the	the	DET
hassl-896	184	15	humanities	humanity	NOUN
hassl-896	184	16	and	and	CCONJ
hassl-896	184	17	social	social	ADJ
hassl-896	184	18	sciences	science	NOUN
hassl-896	184	19	letters	letter	NOUN
hassl-896	184	20	,	,	PUNCT
hassl-896	184	21	2021	2021	NUM
hassl-896	184	22	,	,	PUNCT
hassl-896	184	23	9(3	9(3	NUM
hassl-896	184	24	):	):	PUNCT
hassl-896	184	25	250	250	NUM
hassl-896	184	26	-	-	SYM
hassl-896	184	27	259	259	NUM
hassl-896	184	28	257	257	NUM
hassl-896	184	29	©	©	PROPN
hassl-896	184	30	2021	2021	NUM
hassl-896	184	31	conscientia	conscientia	PROPN
hassl-896	184	32	beam	beam	PROPN
hassl-896	184	33	.	.	PUNCT
hassl-896	185	1	all	all	DET
hassl-896	185	2	rights	right	NOUN
hassl-896	185	3	reserved	reserve	VERB
hassl-896	185	4	.	.	PUNCT
hassl-896	186	1	world	world	NOUN
hassl-896	186	2	,	,	PUNCT
hassl-896	186	3	involving	involve	VERB
hassl-896	186	4	the	the	DET
hassl-896	186	5	big	big	ADJ
hassl-896	186	6	four	four	NUM
hassl-896	186	7	auditors	auditor	NOUN
hassl-896	186	8	who	who	PRON
hassl-896	186	9	are	be	AUX
hassl-896	186	10	considered	consider	VERB
hassl-896	186	11	to	to	PART
hassl-896	186	12	be	be	AUX
hassl-896	186	13	credible	credible	ADJ
hassl-896	186	14	and	and	CCONJ
hassl-896	186	15	are	be	AUX
hassl-896	186	16	qualified	qualified	ADJ
hassl-896	186	17	in	in	ADP
hassl-896	186	18	the	the	DET
hassl-896	186	19	process	process	NOUN
hassl-896	186	20	of	of	ADP
hassl-896	186	21	auditing	audit	VERB
hassl-896	186	22	financial	financial	ADJ
hassl-896	186	23	statements	statement	NOUN
hassl-896	186	24	.	.	PUNCT
hassl-896	187	1	the	the	DET
hassl-896	187	2	absence	absence	NOUN
hassl-896	187	3	of	of	ADP
hassl-896	187	4	investor	investor	NOUN
hassl-896	187	5	reactions	reaction	NOUN
hassl-896	187	6	to	to	PART
hassl-896	187	7	audit	audit	VERB
hassl-896	187	8	quality	quality	NOUN
hassl-896	187	9	is	be	AUX
hassl-896	187	10	not	not	PART
hassl-896	187	11	in	in	ADP
hassl-896	187	12	line	line	NOUN
hassl-896	187	13	with	with	ADP
hassl-896	187	14	research	research	NOUN
hassl-896	187	15	by	by	ADP
hassl-896	187	16	farouk	farouk	PROPN
hassl-896	187	17	&	&	CCONJ
hassl-896	187	18	hassan	hassan	PROPN
hassl-896	187	19	(	(	PUNCT
hassl-896	187	20	2014	2014	NUM
hassl-896	187	21	)	)	PUNCT
hassl-896	187	22	and	and	CCONJ
hassl-896	187	23	matoke	matoke	PROPN
hassl-896	187	24	&	&	CCONJ
hassl-896	187	25	omwega	omwega	PROPN
hassl-896	187	26	(	(	PUNCT
hassl-896	187	27	2016	2016	NUM
hassl-896	187	28	)	)	PUNCT
hassl-896	187	29	,	,	PUNCT
hassl-896	187	30	who	who	PRON
hassl-896	187	31	found	find	VERB
hassl-896	187	32	positive	positive	ADJ
hassl-896	187	33	reactions	reaction	NOUN
hassl-896	187	34	to	to	PART
hassl-896	187	35	audit	audit	VERB
hassl-896	187	36	quality	quality	NOUN
hassl-896	187	37	.	.	PUNCT
hassl-896	188	1	even	even	ADV
hassl-896	188	2	so	so	ADV
hassl-896	188	3	,	,	PUNCT
hassl-896	188	4	this	this	DET
hassl-896	188	5	difference	difference	NOUN
hassl-896	188	6	in	in	ADP
hassl-896	188	7	results	result	NOUN
hassl-896	188	8	is	be	AUX
hassl-896	188	9	reasonable	reasonable	ADJ
hassl-896	188	10	due	due	ADP
hassl-896	188	11	to	to	ADP
hassl-896	188	12	a	a	DET
hassl-896	188	13	large	large	ADJ
hassl-896	188	14	amount	amount	NOUN
hassl-896	188	15	of	of	ADP
hassl-896	188	16	information	information	NOUN
hassl-896	188	17	in	in	ADP
hassl-896	188	18	the	the	DET
hassl-896	188	19	media	medium	NOUN
hassl-896	188	20	about	about	ADP
hassl-896	188	21	cases	case	NOUN
hassl-896	188	22	of	of	ADP
hassl-896	188	23	financial	financial	ADJ
hassl-896	188	24	statement	statement	NOUN
hassl-896	188	25	fraud	fraud	NOUN
hassl-896	188	26	involving	involve	VERB
hassl-896	188	27	the	the	DET
hassl-896	188	28	big	big	ADJ
hassl-896	188	29	four	four	NUM
hassl-896	188	30	auditors	auditor	NOUN
hassl-896	188	31	.	.	PUNCT
hassl-896	189	1	this	this	DET
hassl-896	189	2	study	study	NOUN
hassl-896	189	3	also	also	ADV
hassl-896	189	4	did	do	AUX
hassl-896	189	5	not	not	PART
hassl-896	189	6	find	find	VERB
hassl-896	189	7	investor	investor	NOUN
hassl-896	189	8	reactions	reaction	NOUN
hassl-896	189	9	to	to	ADP
hassl-896	189	10	high	high	ADJ
hassl-896	189	11	financial	financial	ADJ
hassl-896	189	12	performance	performance	NOUN
hassl-896	189	13	and	and	CCONJ
hassl-896	189	14	earnings	earning	NOUN
hassl-896	189	15	quality	quality	NOUN
hassl-896	189	16	.	.	PUNCT
hassl-896	190	1	financial	financial	ADJ
hassl-896	190	2	performance	performance	NOUN
hassl-896	190	3	in	in	ADP
hassl-896	190	4	this	this	DET
hassl-896	190	5	study	study	NOUN
hassl-896	190	6	was	be	AUX
hassl-896	190	7	measured	measure	VERB
hassl-896	190	8	using	use	VERB
hassl-896	190	9	roe	roe	NOUN
hassl-896	190	10	,	,	PUNCT
hassl-896	190	11	which	which	PRON
hassl-896	190	12	is	be	AUX
hassl-896	190	13	the	the	DET
hassl-896	190	14	ratio	ratio	NOUN
hassl-896	190	15	of	of	ADP
hassl-896	190	16	profit	profit	NOUN
hassl-896	190	17	after	after	ADP
hassl-896	190	18	tax	tax	NOUN
hassl-896	190	19	compared	compare	VERB
hassl-896	190	20	to	to	ADP
hassl-896	190	21	total	total	ADJ
hassl-896	190	22	equity	equity	NOUN
hassl-896	190	23	.	.	PUNCT
hassl-896	191	1	with	with	ADP
hassl-896	191	2	no	no	DET
hassl-896	191	3	investor	investor	NOUN
hassl-896	191	4	reactions	reaction	NOUN
hassl-896	191	5	to	to	ADP
hassl-896	191	6	high	high	ADJ
hassl-896	191	7	financial	financial	ADJ
hassl-896	191	8	performance	performance	NOUN
hassl-896	191	9	despite	despite	SCONJ
hassl-896	191	10	having	have	VERB
hassl-896	191	11	good	good	ADJ
hassl-896	191	12	earnings	earning	NOUN
hassl-896	191	13	quality	quality	NOUN
hassl-896	191	14	,	,	PUNCT
hassl-896	191	15	it	it	PRON
hassl-896	191	16	is	be	AUX
hassl-896	191	17	suspected	suspect	VERB
hassl-896	191	18	that	that	SCONJ
hassl-896	191	19	investors	investor	NOUN
hassl-896	191	20	lack	lack	VERB
hassl-896	191	21	confidence	confidence	NOUN
hassl-896	191	22	in	in	ADP
hassl-896	191	23	the	the	DET
hassl-896	191	24	roe	roe	NOUN
hassl-896	191	25	ratio	ratio	NOUN
hassl-896	191	26	.	.	PUNCT
hassl-896	192	1	a	a	DET
hassl-896	192	2	high	high	ADJ
hassl-896	192	3	ratio	ratio	NOUN
hassl-896	192	4	may	may	AUX
hassl-896	192	5	be	be	AUX
hassl-896	192	6	caused	cause	VERB
hassl-896	192	7	by	by	ADP
hassl-896	192	8	the	the	DET
hassl-896	192	9	low	low	ADJ
hassl-896	192	10	equity	equity	NOUN
hassl-896	192	11	of	of	ADP
hassl-896	192	12	the	the	DET
hassl-896	192	13	company	company	NOUN
hassl-896	192	14	due	due	ADP
hassl-896	192	15	to	to	ADP
hassl-896	192	16	low	low	ADJ
hassl-896	192	17	market	market	NOUN
hassl-896	192	18	interest	interest	NOUN
hassl-896	192	19	or	or	CCONJ
hassl-896	192	20	lack	lack	NOUN
hassl-896	192	21	of	of	ADP
hassl-896	192	22	investors	investor	NOUN
hassl-896	192	23	;	;	PUNCT
hassl-896	192	24	a	a	DET
hassl-896	192	25	high	high	ADJ
hassl-896	192	26	roe	roe	NOUN
hassl-896	192	27	value	value	NOUN
hassl-896	192	28	leads	lead	VERB
hassl-896	192	29	to	to	ADP
hassl-896	192	30	concerns	concern	NOUN
hassl-896	192	31	that	that	SCONJ
hassl-896	192	32	future	future	ADJ
hassl-896	192	33	stock	stock	NOUN
hassl-896	192	34	returns	return	NOUN
hassl-896	192	35	will	will	AUX
hassl-896	192	36	not	not	PART
hassl-896	192	37	be	be	AUX
hassl-896	192	38	significant	significant	ADJ
hassl-896	192	39	meaning	meaning	NOUN
hassl-896	192	40	that	that	SCONJ
hassl-896	192	41	the	the	DET
hassl-896	192	42	company	company	NOUN
hassl-896	192	43	's	's	PART
hassl-896	192	44	shares	share	NOUN
hassl-896	192	45	do	do	AUX
hassl-896	192	46	not	not	PART
hassl-896	192	47	attract	attract	VERB
hassl-896	192	48	market	market	NOUN
hassl-896	192	49	interest	interest	NOUN
hassl-896	192	50	.	.	PUNCT
hassl-896	193	1	the	the	DET
hassl-896	193	2	opposite	opposite	ADJ
hassl-896	193	3	result	result	NOUN
hassl-896	193	4	was	be	AUX
hassl-896	193	5	found	find	VERB
hassl-896	193	6	for	for	ADP
hassl-896	193	7	h4	h4	NOUN
hassl-896	193	8	,	,	PUNCT
hassl-896	193	9	where	where	SCONJ
hassl-896	193	10	we	we	PRON
hassl-896	193	11	discovered	discover	VERB
hassl-896	193	12	that	that	SCONJ
hassl-896	193	13	financial	financial	ADJ
hassl-896	193	14	performance	performance	NOUN
hassl-896	193	15	strengthens	strengthen	VERB
hassl-896	193	16	the	the	DET
hassl-896	193	17	effect	effect	NOUN
hassl-896	193	18	of	of	ADP
hassl-896	193	19	audit	audit	NOUN
hassl-896	193	20	quality	quality	NOUN
hassl-896	193	21	on	on	ADP
hassl-896	193	22	investor	investor	NOUN
hassl-896	193	23	reactions	reaction	NOUN
hassl-896	193	24	.	.	PUNCT
hassl-896	194	1	this	this	PRON
hassl-896	194	2	indicates	indicate	VERB
hassl-896	194	3	that	that	SCONJ
hassl-896	194	4	investors	investor	NOUN
hassl-896	194	5	are	be	AUX
hassl-896	194	6	interested	interested	ADJ
hassl-896	194	7	in	in	ADP
hassl-896	194	8	shares	share	NOUN
hassl-896	194	9	of	of	ADP
hassl-896	194	10	companies	company	NOUN
hassl-896	194	11	that	that	PRON
hassl-896	194	12	perform	perform	VERB
hassl-896	194	13	well	well	ADV
hassl-896	194	14	and	and	CCONJ
hassl-896	194	15	whose	whose	DET
hassl-896	194	16	information	information	NOUN
hassl-896	194	17	has	have	AUX
hassl-896	194	18	been	be	AUX
hassl-896	194	19	recognized	recognize	VERB
hassl-896	194	20	or	or	CCONJ
hassl-896	194	21	assessed	assess	VERB
hassl-896	194	22	by	by	ADP
hassl-896	194	23	qualified	qualified	ADJ
hassl-896	194	24	auditors	auditor	NOUN
hassl-896	194	25	.	.	PUNCT
hassl-896	195	1	although	although	SCONJ
hassl-896	195	2	there	there	PRON
hassl-896	195	3	are	be	VERB
hassl-896	195	4	many	many	ADJ
hassl-896	195	5	cases	case	NOUN
hassl-896	195	6	of	of	ADP
hassl-896	195	7	financial	financial	ADJ
hassl-896	195	8	statements	statement	NOUN
hassl-896	195	9	involving	involve	VERB
hassl-896	195	10	the	the	DET
hassl-896	195	11	big	big	ADJ
hassl-896	195	12	four	four	NUM
hassl-896	195	13	auditors	auditor	NOUN
hassl-896	195	14	,	,	PUNCT
hassl-896	195	15	high	high	ADJ
hassl-896	195	16	profit	profit	NOUN
hassl-896	195	17	value	value	NOUN
hassl-896	195	18	is	be	AUX
hassl-896	195	19	still	still	ADV
hassl-896	195	20	an	an	DET
hassl-896	195	21	attraction	attraction	NOUN
hassl-896	195	22	for	for	ADP
hassl-896	195	23	investors	investor	NOUN
hassl-896	195	24	.	.	PUNCT
hassl-896	196	1	this	this	PRON
hassl-896	196	2	illustrates	illustrate	VERB
hassl-896	196	3	the	the	DET
hassl-896	196	4	culture	culture	NOUN
hassl-896	196	5	within	within	ADP
hassl-896	196	6	the	the	DET
hassl-896	196	7	indonesia	indonesia	PROPN
hassl-896	196	8	stock	stock	PROPN
hassl-896	196	9	exchange	exchange	PROPN
hassl-896	196	10	,	,	PUNCT
hassl-896	196	11	where	where	SCONJ
hassl-896	196	12	the	the	DET
hassl-896	196	13	profitability	profitability	NOUN
hassl-896	196	14	ratio	ratio	NOUN
hassl-896	196	15	is	be	AUX
hassl-896	196	16	still	still	ADV
hassl-896	196	17	the	the	DET
hassl-896	196	18	main	main	ADJ
hassl-896	196	19	benchmark	benchmark	NOUN
hassl-896	196	20	in	in	ADP
hassl-896	196	21	considering	consider	VERB
hassl-896	196	22	stock	stock	NOUN
hassl-896	196	23	transactions	transaction	NOUN
hassl-896	196	24	coupled	couple	VERB
hassl-896	196	25	with	with	ADP
hassl-896	196	26	very	very	ADV
hassl-896	196	27	high	high	ADJ
hassl-896	196	28	trust	trust	NOUN
hassl-896	196	29	in	in	ADP
hassl-896	196	30	high	high	ADJ
hassl-896	196	31	-	-	PUNCT
hassl-896	196	32	class	class	NOUN
hassl-896	196	33	auditors	auditor	NOUN
hassl-896	196	34	who	who	PRON
hassl-896	196	35	are	be	AUX
hassl-896	196	36	well	well	ADV
hassl-896	196	37	known	know	VERB
hassl-896	196	38	,	,	PUNCT
hassl-896	196	39	qualified	qualified	ADJ
hassl-896	196	40	,	,	PUNCT
hassl-896	196	41	and	and	CCONJ
hassl-896	196	42	have	have	VERB
hassl-896	196	43	years	year	NOUN
hassl-896	196	44	of	of	ADP
hassl-896	196	45	experience	experience	NOUN
hassl-896	196	46	auditing	audit	VERB
hassl-896	196	47	financial	financial	ADJ
hassl-896	196	48	statements	statement	NOUN
hassl-896	196	49	.	.	PUNCT
hassl-896	197	1	the	the	DET
hassl-896	197	2	high	high	ADJ
hassl-896	197	3	reaction	reaction	NOUN
hassl-896	197	4	of	of	ADP
hassl-896	197	5	investors	investor	NOUN
hassl-896	197	6	to	to	ADP
hassl-896	197	7	the	the	DET
hassl-896	197	8	value	value	NOUN
hassl-896	197	9	of	of	ADP
hassl-896	197	10	earnings	earning	NOUN
hassl-896	197	11	,	,	PUNCT
hassl-896	197	12	which	which	PRON
hassl-896	197	13	is	be	AUX
hassl-896	197	14	an	an	DET
hassl-896	197	15	indicator	indicator	NOUN
hassl-896	197	16	of	of	ADP
hassl-896	197	17	company	company	NOUN
hassl-896	197	18	performance	performance	NOUN
hassl-896	197	19	and	and	CCONJ
hassl-896	197	20	quality	quality	NOUN
hassl-896	197	21	audits	audits	NOUN
hassl-896	197	22	in	in	ADP
hassl-896	197	23	the	the	DET
hassl-896	197	24	process	process	NOUN
hassl-896	197	25	of	of	ADP
hassl-896	197	26	preparing	prepare	VERB
hassl-896	197	27	financial	financial	ADJ
hassl-896	197	28	statements	statement	NOUN
hassl-896	197	29	,	,	PUNCT
hassl-896	197	30	is	be	AUX
hassl-896	197	31	in	in	ADP
hassl-896	197	32	line	line	NOUN
hassl-896	197	33	with	with	ADP
hassl-896	197	34	the	the	DET
hassl-896	197	35	research	research	NOUN
hassl-896	197	36	of	of	ADP
hassl-896	197	37	anwaar	anwaar	NOUN
hassl-896	197	38	(	(	PUNCT
hassl-896	197	39	2016	2016	NUM
hassl-896	197	40	)	)	PUNCT
hassl-896	197	41	,	,	PUNCT
hassl-896	197	42	macharia	macharia	PROPN
hassl-896	197	43	&	&	CCONJ
hassl-896	197	44	gatuhi	gatuhi	PROPN
hassl-896	197	45	(	(	PUNCT
hassl-896	197	46	2013	2013	NUM
hassl-896	197	47	)	)	PUNCT
hassl-896	197	48	and	and	CCONJ
hassl-896	197	49	wulansari	wulansari	NOUN
hassl-896	197	50	&	&	CCONJ
hassl-896	197	51	prihantoro	prihantoro	PROPN
hassl-896	197	52	(	(	PUNCT
hassl-896	197	53	2018	2018	NUM
hassl-896	197	54	)	)	PUNCT
hassl-896	197	55	,	,	PUNCT
hassl-896	197	56	who	who	PRON
hassl-896	197	57	found	find	VERB
hassl-896	197	58	that	that	SCONJ
hassl-896	197	59	the	the	DET
hassl-896	197	60	profitability	profitability	NOUN
hassl-896	197	61	ratio	ratio	NOUN
hassl-896	197	62	is	be	AUX
hassl-896	197	63	a	a	DET
hassl-896	197	64	measure	measure	NOUN
hassl-896	197	65	of	of	ADP
hassl-896	197	66	success	success	NOUN
hassl-896	197	67	management	management	NOUN
hassl-896	197	68	which	which	PRON
hassl-896	197	69	still	still	ADV
hassl-896	197	70	attracts	attract	VERB
hassl-896	197	71	investors	investor	NOUN
hassl-896	197	72	'	'	PART
hassl-896	197	73	interest	interest	NOUN
hassl-896	197	74	in	in	ADP
hassl-896	197	75	transactions	transaction	NOUN
hassl-896	197	76	on	on	ADP
hassl-896	197	77	the	the	DET
hassl-896	197	78	indonesian	indonesian	ADJ
hassl-896	197	79	stock	stock	NOUN
hassl-896	197	80	market	market	NOUN
hassl-896	197	81	.	.	PUNCT
hassl-896	198	1	with	with	ADP
hassl-896	198	2	the	the	DET
hassl-896	198	3	discovery	discovery	NOUN
hassl-896	198	4	of	of	ADP
hassl-896	198	5	different	different	ADJ
hassl-896	198	6	reactions	reaction	NOUN
hassl-896	198	7	of	of	ADP
hassl-896	198	8	investors	investor	NOUN
hassl-896	198	9	to	to	ADP
hassl-896	198	10	earnings	earning	NOUN
hassl-896	198	11	quality	quality	NOUN
hassl-896	198	12	,	,	PUNCT
hassl-896	198	13	audit	audit	NOUN
hassl-896	198	14	quality	quality	NOUN
hassl-896	198	15	,	,	PUNCT
hassl-896	198	16	and	and	CCONJ
hassl-896	198	17	financial	financial	ADJ
hassl-896	198	18	performance	performance	NOUN
hassl-896	198	19	at	at	ADP
hassl-896	198	20	the	the	DET
hassl-896	198	21	submission	submission	NOUN
hassl-896	198	22	deadline	deadline	NOUN
hassl-896	198	23	for	for	ADP
hassl-896	198	24	financial	financial	ADJ
hassl-896	198	25	statements	statement	NOUN
hassl-896	198	26	(	(	PUNCT
hassl-896	198	27	end	end	NOUN
hassl-896	198	28	of	of	ADP
hassl-896	198	29	march	march	NOUN
hassl-896	198	30	)	)	PUNCT
hassl-896	198	31	and	and	CCONJ
hassl-896	198	32	on	on	ADP
hassl-896	198	33	the	the	DET
hassl-896	198	34	publication	publication	NOUN
hassl-896	198	35	date	date	NOUN
hassl-896	198	36	of	of	ADP
hassl-896	198	37	financial	financial	ADJ
hassl-896	198	38	statements	statement	NOUN
hassl-896	198	39	,	,	PUNCT
hassl-896	198	40	investors	investor	NOUN
hassl-896	198	41	reacted	react	VERB
hassl-896	198	42	more	more	ADV
hassl-896	198	43	on	on	ADP
hassl-896	198	44	the	the	DET
hassl-896	198	45	publication	publication	NOUN
hassl-896	198	46	date	date	NOUN
hassl-896	198	47	of	of	ADP
hassl-896	198	48	financial	financial	ADJ
hassl-896	198	49	statements	statement	NOUN
hassl-896	198	50	,	,	PUNCT
hassl-896	198	51	indicating	indicate	VERB
hassl-896	198	52	that	that	SCONJ
hassl-896	198	53	financial	financial	ADJ
hassl-896	198	54	statement	statement	NOUN
hassl-896	198	55	information	information	NOUN
hassl-896	198	56	is	be	AUX
hassl-896	198	57	still	still	ADV
hassl-896	198	58	being	be	AUX
hassl-896	198	59	used	use	VERB
hassl-896	198	60	,	,	PUNCT
hassl-896	198	61	especially	especially	ADV
hassl-896	198	62	high	high	ADJ
hassl-896	198	63	quality	quality	NOUN
hassl-896	198	64	financial	financial	ADJ
hassl-896	198	65	reports	report	NOUN
hassl-896	198	66	.	.	PUNCT
hassl-896	199	1	the	the	DET
hassl-896	199	2	high	high	ADJ
hassl-896	199	3	quality	quality	NOUN
hassl-896	199	4	of	of	ADP
hassl-896	199	5	earnings	earning	NOUN
hassl-896	199	6	helps	help	VERB
hassl-896	199	7	investors	investor	NOUN
hassl-896	199	8	in	in	ADP
hassl-896	199	9	predicting	predict	VERB
hassl-896	199	10	a	a	DET
hassl-896	199	11	company	company	NOUN
hassl-896	199	12	's	's	PART
hassl-896	199	13	future	future	ADJ
hassl-896	199	14	expected	expect	VERB
hassl-896	199	15	returns	return	NOUN
hassl-896	199	16	.	.	PUNCT
hassl-896	200	1	in	in	ADP
hassl-896	200	2	addition	addition	NOUN
hassl-896	200	3	,	,	PUNCT
hassl-896	200	4	we	we	PRON
hassl-896	200	5	saw	see	VERB
hassl-896	200	6	no	no	DET
hassl-896	200	7	response	response	NOUN
hassl-896	200	8	from	from	ADP
hassl-896	200	9	investors	investor	NOUN
hassl-896	200	10	on	on	ADP
hassl-896	200	11	the	the	DET
hassl-896	200	12	quality	quality	NOUN
hassl-896	200	13	of	of	ADP
hassl-896	200	14	earnings	earning	NOUN
hassl-896	200	15	,	,	PUNCT
hassl-896	200	16	audit	audit	NOUN
hassl-896	200	17	quality	quality	NOUN
hassl-896	200	18	,	,	PUNCT
hassl-896	200	19	and	and	CCONJ
hassl-896	200	20	financial	financial	ADJ
hassl-896	200	21	performance	performance	NOUN
hassl-896	200	22	at	at	ADP
hassl-896	200	23	the	the	DET
hassl-896	200	24	deadline	deadline	NOUN
hassl-896	200	25	for	for	ADP
hassl-896	200	26	submitting	submit	VERB
hassl-896	200	27	financial	financial	ADJ
hassl-896	200	28	statements	statement	NOUN
hassl-896	200	29	because	because	SCONJ
hassl-896	200	30	many	many	ADJ
hassl-896	200	31	issuers	issuer	NOUN
hassl-896	200	32	are	be	AUX
hassl-896	200	33	late	late	ADJ
hassl-896	200	34	in	in	ADP
hassl-896	200	35	submitting	submit	VERB
hassl-896	200	36	financial	financial	ADJ
hassl-896	200	37	statements	statement	NOUN
hassl-896	200	38	,	,	PUNCT
hassl-896	200	39	so	so	SCONJ
hassl-896	200	40	investors	investor	NOUN
hassl-896	200	41	do	do	AUX
hassl-896	200	42	not	not	PART
hassl-896	200	43	dare	dare	VERB
hassl-896	200	44	to	to	PART
hassl-896	200	45	speculate	speculate	VERB
hassl-896	200	46	or	or	CCONJ
hassl-896	200	47	assume	assume	VERB
hassl-896	200	48	and	and	CCONJ
hassl-896	200	49	do	do	AUX
hassl-896	200	50	not	not	PART
hassl-896	200	51	provide	provide	VERB
hassl-896	200	52	meaningful	meaningful	ADJ
hassl-896	200	53	reactions	reaction	NOUN
hassl-896	200	54	until	until	SCONJ
hassl-896	200	55	the	the	DET
hassl-896	200	56	financial	financial	ADJ
hassl-896	200	57	statements	statement	NOUN
hassl-896	200	58	are	be	AUX
hassl-896	200	59	published	publish	VERB
hassl-896	200	60	and	and	CCONJ
hassl-896	200	61	can	can	AUX
hassl-896	200	62	be	be	AUX
hassl-896	200	63	studied	study	VERB
hassl-896	200	64	.	.	PUNCT
hassl-896	201	1	6	6	X
hassl-896	201	2	.	.	NOUN
hassl-896	201	3	practical	practical	ADJ
hassl-896	201	4	implication	implication	NOUN
hassl-896	201	5	and	and	CCONJ
hassl-896	201	6	contribution	contribution	NOUN
hassl-896	201	7	the	the	DET
hassl-896	201	8	discovery	discovery	NOUN
hassl-896	201	9	of	of	ADP
hassl-896	201	10	positive	positive	ADJ
hassl-896	201	11	investor	investor	NOUN
hassl-896	201	12	reactions	reaction	NOUN
hassl-896	201	13	to	to	ADP
hassl-896	201	14	high	high	ADJ
hassl-896	201	15	earnings	earning	NOUN
hassl-896	201	16	quality	quality	NOUN
hassl-896	201	17	encourages	encourage	VERB
hassl-896	201	18	investors	investor	NOUN
hassl-896	201	19	to	to	PART
hassl-896	201	20	consider	consider	VERB
hassl-896	201	21	these	these	DET
hassl-896	201	22	indicators	indicator	NOUN
hassl-896	201	23	when	when	SCONJ
hassl-896	201	24	transacting	transact	VERB
hassl-896	201	25	on	on	ADP
hassl-896	201	26	the	the	DET
hassl-896	201	27	stock	stock	NOUN
hassl-896	201	28	market	market	NOUN
hassl-896	201	29	,	,	PUNCT
hassl-896	201	30	so	so	SCONJ
hassl-896	201	31	that	that	SCONJ
hassl-896	201	32	analysis	analysis	NOUN
hassl-896	201	33	and	and	CCONJ
hassl-896	201	34	prediction	prediction	NOUN
hassl-896	201	35	of	of	ADP
hassl-896	201	36	company	company	NOUN
hassl-896	201	37	profits	profit	NOUN
hassl-896	201	38	are	be	AUX
hassl-896	201	39	accurate	accurate	ADJ
hassl-896	201	40	and	and	CCONJ
hassl-896	201	41	produce	produce	VERB
hassl-896	201	42	the	the	DET
hassl-896	201	43	expected	expect	VERB
hassl-896	201	44	returns	return	NOUN
hassl-896	201	45	.	.	PUNCT
hassl-896	202	1	likewise	likewise	ADV
hassl-896	202	2	,	,	PUNCT
hassl-896	202	3	the	the	DET
hassl-896	202	4	discovery	discovery	NOUN
hassl-896	202	5	of	of	ADP
hassl-896	202	6	investor	investor	NOUN
hassl-896	202	7	reactions	reaction	NOUN
hassl-896	202	8	to	to	PART
hassl-896	202	9	audit	audit	VERB
hassl-896	202	10	quality	quality	NOUN
hassl-896	202	11	moderated	moderate	VERB
hassl-896	202	12	by	by	ADP
hassl-896	202	13	financial	financial	ADJ
hassl-896	202	14	performance	performance	NOUN
hassl-896	202	15	should	should	AUX
hassl-896	202	16	be	be	AUX
hassl-896	202	17	considered	consider	VERB
hassl-896	202	18	by	by	ADP
hassl-896	202	19	management	management	NOUN
hassl-896	202	20	,	,	PUNCT
hassl-896	202	21	especially	especially	ADV
hassl-896	202	22	the	the	DET
hassl-896	202	23	use	use	NOUN
hassl-896	202	24	of	of	ADP
hassl-896	202	25	quality	quality	NOUN
hassl-896	202	26	auditors	auditor	NOUN
hassl-896	202	27	during	during	ADP
hassl-896	202	28	the	the	DET
hassl-896	202	29	process	process	NOUN
hassl-896	202	30	of	of	ADP
hassl-896	202	31	preparing	prepare	VERB
hassl-896	202	32	financial	financial	ADJ
hassl-896	202	33	statements	statement	NOUN
hassl-896	202	34	,	,	PUNCT
hassl-896	202	35	so	so	SCONJ
hassl-896	202	36	that	that	SCONJ
hassl-896	202	37	the	the	DET
hassl-896	202	38	profit	profit	NOUN
hassl-896	202	39	value	value	NOUN
hassl-896	202	40	as	as	ADP
hassl-896	202	41	an	an	DET
hassl-896	202	42	indicator	indicator	NOUN
hassl-896	202	43	of	of	ADP
hassl-896	202	44	the	the	DET
hassl-896	202	45	company	company	NOUN
hassl-896	202	46	's	's	PART
hassl-896	202	47	financial	financial	ADJ
hassl-896	202	48	performance	performance	NOUN
hassl-896	202	49	can	can	AUX
hassl-896	202	50	be	be	AUX
hassl-896	202	51	trusted	trust	VERB
hassl-896	202	52	by	by	ADP
hassl-896	202	53	the	the	DET
hassl-896	202	54	public	public	NOUN
hassl-896	202	55	and	and	CCONJ
hassl-896	202	56	generate	generate	VERB
hassl-896	202	57	positive	positive	ADJ
hassl-896	202	58	interest	interest	NOUN
hassl-896	202	59	from	from	ADP
hassl-896	202	60	investors	investor	NOUN
hassl-896	202	61	to	to	PART
hassl-896	202	62	maintain	maintain	VERB
hassl-896	202	63	the	the	DET
hassl-896	202	64	company	company	NOUN
hassl-896	202	65	's	's	PART
hassl-896	202	66	stock	stock	NOUN
hassl-896	202	67	price	price	NOUN
hassl-896	202	68	.	.	PUNCT
hassl-896	203	1	7	7	X
hassl-896	203	2	.	.	NUM
hassl-896	203	3	limitations	limitation	NOUN
hassl-896	203	4	and	and	CCONJ
hassl-896	203	5	direction	direction	NOUN
hassl-896	203	6	for	for	ADP
hassl-896	203	7	future	future	ADJ
hassl-896	203	8	studies	study	NOUN
hassl-896	203	9	although	although	SCONJ
hassl-896	203	10	the	the	DET
hassl-896	203	11	number	number	NOUN
hassl-896	203	12	of	of	ADP
hassl-896	203	13	manufacturing	manufacture	VERB
hassl-896	203	14	issuers	issuer	NOUN
hassl-896	203	15	on	on	ADP
hassl-896	203	16	the	the	DET
hassl-896	203	17	indonesian	indonesian	ADJ
hassl-896	203	18	stock	stock	PROPN
hassl-896	203	19	exchange	exchange	PROPN
hassl-896	203	20	is	be	AUX
hassl-896	203	21	the	the	DET
hassl-896	203	22	largest	large	ADJ
hassl-896	203	23	,	,	PUNCT
hassl-896	203	24	there	there	PRON
hassl-896	203	25	are	be	VERB
hassl-896	203	26	still	still	ADV
hassl-896	203	27	many	many	ADJ
hassl-896	203	28	other	other	ADJ
hassl-896	203	29	types	type	NOUN
hassl-896	203	30	of	of	ADP
hassl-896	203	31	issuers	issuer	NOUN
hassl-896	203	32	that	that	PRON
hassl-896	203	33	investors	investor	NOUN
hassl-896	203	34	will	will	AUX
hassl-896	203	35	be	be	AUX
hassl-896	203	36	interested	interested	ADJ
hassl-896	203	37	in	in	ADP
hassl-896	203	38	,	,	PUNCT
hassl-896	203	39	so	so	ADV
hassl-896	203	40	further	further	ADJ
hassl-896	203	41	research	research	NOUN
hassl-896	203	42	by	by	ADP
hassl-896	203	43	analyzing	analyze	VERB
hassl-896	203	44	other	other	ADJ
hassl-896	203	45	issuers	issuer	NOUN
hassl-896	203	46	will	will	AUX
hassl-896	203	47	humanities	humanity	NOUN
hassl-896	203	48	and	and	CCONJ
hassl-896	203	49	social	social	ADJ
hassl-896	203	50	sciences	science	NOUN
hassl-896	203	51	letters	letter	NOUN
hassl-896	203	52	,	,	PUNCT
hassl-896	203	53	2021	2021	NUM
hassl-896	203	54	,	,	PUNCT
hassl-896	203	55	9(3	9(3	NUM
hassl-896	203	56	):	):	PUNCT
hassl-896	203	57	250	250	NUM
hassl-896	203	58	-	-	SYM
hassl-896	203	59	259	259	NUM
hassl-896	203	60	258	258	NUM
hassl-896	203	61	©	©	PROPN
hassl-896	203	62	2021	2021	NUM
hassl-896	203	63	conscientia	conscientia	PROPN
hassl-896	203	64	beam	beam	PROPN
hassl-896	203	65	.	.	PUNCT
hassl-896	204	1	all	all	DET
hassl-896	204	2	rights	right	NOUN
hassl-896	204	3	reserved	reserve	VERB
hassl-896	204	4	.	.	PUNCT
hassl-896	205	1	provide	provide	VERB
hassl-896	205	2	broader	broad	ADJ
hassl-896	205	3	and	and	CCONJ
hassl-896	205	4	more	more	ADV
hassl-896	205	5	interesting	interesting	ADJ
hassl-896	205	6	results	result	NOUN
hassl-896	205	7	.	.	PUNCT
hassl-896	206	1	this	this	DET
hassl-896	206	2	study	study	NOUN
hassl-896	206	3	did	do	AUX
hassl-896	206	4	not	not	PART
hassl-896	206	5	find	find	VERB
hassl-896	206	6	investor	investor	NOUN
hassl-896	206	7	reactions	reaction	NOUN
hassl-896	206	8	to	to	ADP
hassl-896	206	9	financial	financial	ADJ
hassl-896	206	10	information	information	NOUN
hassl-896	206	11	on	on	ADP
hassl-896	206	12	the	the	DET
hassl-896	206	13	deadline	deadline	NOUN
hassl-896	206	14	for	for	ADP
hassl-896	206	15	submitting	submit	VERB
hassl-896	206	16	financial	financial	ADJ
hassl-896	206	17	statements	statement	NOUN
hassl-896	206	18	as	as	ADP
hassl-896	206	19	per	per	ADP
hassl-896	206	20	regulations	regulation	NOUN
hassl-896	206	21	in	in	ADP
hassl-896	206	22	indonesia	indonesia	PROPN
hassl-896	206	23	.	.	PUNCT
hassl-896	207	1	on	on	ADP
hassl-896	207	2	the	the	DET
hassl-896	207	3	contrary	contrary	NOUN
hassl-896	207	4	,	,	PUNCT
hassl-896	207	5	investors	investor	NOUN
hassl-896	207	6	reacted	react	VERB
hassl-896	207	7	on	on	ADP
hassl-896	207	8	the	the	DET
hassl-896	207	9	submission	submission	NOUN
hassl-896	207	10	date	date	NOUN
hassl-896	207	11	for	for	ADP
hassl-896	207	12	financial	financial	ADJ
hassl-896	207	13	statements	statement	NOUN
hassl-896	207	14	directly	directly	ADV
hassl-896	207	15	,	,	PUNCT
hassl-896	207	16	so	so	ADV
hassl-896	207	17	further	further	ADJ
hassl-896	207	18	research	research	NOUN
hassl-896	207	19	can	can	AUX
hassl-896	207	20	use	use	VERB
hassl-896	207	21	the	the	DET
hassl-896	207	22	dates	date	NOUN
hassl-896	207	23	of	of	ADP
hassl-896	207	24	submission	submission	NOUN
hassl-896	207	25	of	of	ADP
hassl-896	207	26	financial	financial	ADJ
hassl-896	207	27	statements	statement	NOUN
hassl-896	207	28	on	on	ADP
hassl-896	207	29	the	the	DET
hassl-896	207	30	indonesian	indonesian	ADJ
hassl-896	207	31	stock	stock	PROPN
hassl-896	207	32	exchange	exchange	PROPN
hassl-896	207	33	to	to	PART
hassl-896	207	34	analyze	analyze	VERB
hassl-896	207	35	investor	investor	NOUN
hassl-896	207	36	reactions	reaction	NOUN
hassl-896	207	37	.	.	PUNCT
hassl-896	208	1	funding	funding	NOUN
hassl-896	208	2	:	:	PUNCT
hassl-896	208	3	this	this	DET
hassl-896	208	4	study	study	NOUN
hassl-896	208	5	received	receive	VERB
hassl-896	208	6	no	no	DET
hassl-896	208	7	specific	specific	ADJ
hassl-896	208	8	financial	financial	ADJ
hassl-896	208	9	support	support	NOUN
hassl-896	208	10	.	.	PUNCT
hassl-896	209	1	competing	compete	VERB
hassl-896	209	2	interests	interest	NOUN
hassl-896	209	3	:	:	PUNCT
hassl-896	209	4	the	the	DET
hassl-896	209	5	authors	author	NOUN
hassl-896	209	6	declare	declare	VERB
hassl-896	209	7	that	that	SCONJ
hassl-896	209	8	they	they	PRON
hassl-896	209	9	have	have	VERB
hassl-896	209	10	no	no	DET
hassl-896	209	11	competing	compete	VERB
hassl-896	209	12	interests	interest	NOUN
hassl-896	209	13	.	.	PUNCT
hassl-896	210	1	acknowledgement	acknowledgement	NOUN
hassl-896	210	2	:	:	PUNCT
hassl-896	210	3	all	all	DET
hassl-896	210	4	authors	author	NOUN
hassl-896	210	5	contributed	contribute	VERB
hassl-896	210	6	equally	equally	ADV
hassl-896	210	7	to	to	ADP
hassl-896	210	8	the	the	DET
hassl-896	210	9	conception	conception	NOUN
hassl-896	210	10	and	and	CCONJ
hassl-896	210	11	design	design	NOUN
hassl-896	210	12	of	of	ADP
hassl-896	210	13	the	the	DET
hassl-896	210	14	study	study	NOUN
hassl-896	210	15	.	.	PUNCT
hassl-896	211	1	references	reference	NOUN
hassl-896	211	2	abdallah	abdallah	PROPN
hassl-896	211	3	,	,	PUNCT
hassl-896	211	4	s.	s.	PROPN
hassl-896	211	5	(	(	PUNCT
hassl-896	211	6	2018	2018	NUM
hassl-896	211	7	)	)	PUNCT
hassl-896	211	8	.	.	PUNCT
hassl-896	212	1	external	external	ADJ
hassl-896	212	2	auditor	auditor	NOUN
hassl-896	212	3	type	type	NOUN
hassl-896	212	4	,	,	PUNCT
hassl-896	212	5	discretionary	discretionary	ADJ
hassl-896	212	6	accruals	accrual	NOUN
hassl-896	212	7	and	and	CCONJ
hassl-896	212	8	investors	investor	NOUN
hassl-896	212	9	’	’	PART
hassl-896	212	10	reactions	reaction	NOUN
hassl-896	212	11	.	.	PUNCT
hassl-896	213	1	journal	journal	NOUN
hassl-896	213	2	of	of	ADP
hassl-896	213	3	accounting	account	VERB
hassl-896	213	4	in	in	ADP
hassl-896	213	5	emerging	emerge	VERB
hassl-896	213	6	economies	economy	NOUN
hassl-896	213	7	,	,	PUNCT
hassl-896	213	8	8(3	8(3	NUM
hassl-896	213	9	)	)	PUNCT
hassl-896	213	10	,	,	PUNCT
hassl-896	213	11	352	352	NUM
hassl-896	213	12	-	-	SYM
hassl-896	213	13	368	368	NUM
hassl-896	213	14	.	.	PUNCT
hassl-896	213	15	available	available	ADJ
hassl-896	213	16	at	at	ADP
hassl-896	213	17	:	:	PUNCT
hassl-896	213	18	https://doi.org/10.1108/jaee-10-2017-0098	https://doi.org/10.1108/jaee-10-2017-0098	PROPN
hassl-896	213	19	.	.	PUNCT
hassl-896	214	1	anwaar	anwaar	NOUN
hassl-896	214	2	,	,	PUNCT
hassl-896	214	3	m.	m.	NOUN
hassl-896	214	4	(	(	PUNCT
hassl-896	214	5	2016	2016	NUM
hassl-896	214	6	)	)	PUNCT
hassl-896	214	7	.	.	PUNCT
hassl-896	215	1	impact	impact	NOUN
hassl-896	215	2	of	of	ADP
hassl-896	215	3	firms	firm	NOUN
hassl-896	215	4	’	’	PART
hassl-896	215	5	performance	performance	NOUN
hassl-896	215	6	on	on	ADP
hassl-896	215	7	stock	stock	NOUN
hassl-896	215	8	returns	return	NOUN
hassl-896	215	9	(	(	PUNCT
hassl-896	215	10	evidence	evidence	NOUN
hassl-896	215	11	from	from	ADP
hassl-896	215	12	listed	list	VERB
hassl-896	215	13	companies	company	NOUN
hassl-896	215	14	of	of	ADP
hassl-896	215	15	ftse-100	ftse-100	PROPN
hassl-896	215	16	index	index	PROPN
hassl-896	215	17	london	london	PROPN
hassl-896	215	18	,	,	PUNCT
hassl-896	215	19	uk	uk	PROPN
hassl-896	215	20	)	)	PUNCT
hassl-896	215	21	.	.	PUNCT
hassl-896	216	1	global	global	ADJ
hassl-896	216	2	journal	journal	PROPN
hassl-896	216	3	of	of	ADP
hassl-896	216	4	management	management	NOUN
hassl-896	216	5	and	and	CCONJ
hassl-896	216	6	business	business	NOUN
hassl-896	216	7	research	research	NOUN
hassl-896	216	8	,	,	PUNCT
hassl-896	216	9	16(1	16(1	NUM
hassl-896	216	10	)	)	PUNCT
hassl-896	216	11	,	,	PUNCT
hassl-896	216	12	30	30	NUM
hassl-896	216	13	-	-	SYM
hassl-896	216	14	33	33	NUM
hassl-896	216	15	.	.	PUNCT
hassl-896	217	1	brigham	brigham	PROPN
hassl-896	217	2	,	,	PUNCT
hassl-896	217	3	e.	e.	PROPN
hassl-896	217	4	f.	f.	PROPN
hassl-896	217	5	,	,	PUNCT
hassl-896	217	6	&	&	CCONJ
hassl-896	217	7	ehrhardt	ehrhardt	PROPN
hassl-896	217	8	.	.	PUNCT
hassl-896	218	1	(	(	PUNCT
hassl-896	218	2	2005	2005	NUM
hassl-896	218	3	)	)	PUNCT
hassl-896	218	4	.	.	PUNCT
hassl-896	219	1	fundamentals	fundamental	NOUN
hassl-896	219	2	of	of	ADP
hassl-896	219	3	financial	financial	ADJ
hassl-896	219	4	management	management	NOUN
hassl-896	219	5	(	(	PUNCT
hassl-896	219	6	9th	9th	ADJ
hassl-896	219	7	ed	ed	NOUN
hassl-896	219	8	.	.	PUNCT
hassl-896	219	9	)	)	PUNCT
hassl-896	219	10	.	.	PUNCT
hassl-896	220	1	jakarta	jakarta	PROPN
hassl-896	220	2	:	:	PUNCT
hassl-896	220	3	salemba	salemba	PROPN
hassl-896	220	4	empat	empat	PROPN
hassl-896	220	5	.	.	PUNCT
hassl-896	221	1	brigham	brigham	PROPN
hassl-896	221	2	,	,	PUNCT
hassl-896	221	3	e.	e.	PROPN
hassl-896	221	4	f.	f.	PROPN
hassl-896	221	5	,	,	PUNCT
hassl-896	221	6	&	&	CCONJ
hassl-896	221	7	houston	houston	PROPN
hassl-896	221	8	.	.	PUNCT
hassl-896	222	1	(	(	PUNCT
hassl-896	222	2	2014	2014	NUM
hassl-896	222	3	)	)	PUNCT
hassl-896	222	4	.	.	PUNCT
hassl-896	223	1	fundamentals	fundamental	NOUN
hassl-896	223	2	of	of	ADP
hassl-896	223	3	financial	financial	ADJ
hassl-896	223	4	management	management	NOUN
hassl-896	223	5	.	.	PUNCT
hassl-896	224	1	jakarta	jakarta	PROPN
hassl-896	224	2	:	:	PUNCT
hassl-896	224	3	four	four	NUM
hassl-896	224	4	salemba	salemba	NOUN
hassl-896	224	5	.	.	PUNCT
hassl-896	225	1	chen	chen	PROPN
hassl-896	225	2	,	,	PUNCT
hassl-896	225	3	x.	x.	PROPN
hassl-896	225	4	,	,	PUNCT
hassl-896	225	5	cheng	cheng	PROPN
hassl-896	225	6	,	,	PUNCT
hassl-896	225	7	q.	q.	PROPN
hassl-896	225	8	,	,	PUNCT
hassl-896	225	9	&	&	CCONJ
hassl-896	225	10	wang	wang	PROPN
hassl-896	225	11	,	,	PUNCT
hassl-896	225	12	x.	x.	NOUN
hassl-896	225	13	(	(	PUNCT
hassl-896	225	14	2015	2015	NUM
hassl-896	225	15	)	)	PUNCT
hassl-896	225	16	.	.	PUNCT
hassl-896	226	1	does	do	AUX
hassl-896	226	2	increased	increase	VERB
hassl-896	226	3	board	board	NOUN
hassl-896	226	4	independence	independence	NOUN
hassl-896	226	5	reduce	reduce	VERB
hassl-896	226	6	earnings	earning	NOUN
hassl-896	226	7	management	management	NOUN
hassl-896	226	8	?	?	PUNCT
hassl-896	227	1	evidence	evidence	NOUN
hassl-896	227	2	from	from	ADP
hassl-896	227	3	recent	recent	ADJ
hassl-896	227	4	regulatory	regulatory	ADJ
hassl-896	227	5	reforms	reform	NOUN
hassl-896	227	6	.	.	PUNCT
hassl-896	228	1	review	review	NOUN
hassl-896	228	2	of	of	ADP
hassl-896	228	3	accounting	accounting	NOUN
hassl-896	228	4	studies	study	NOUN
hassl-896	228	5	,	,	PUNCT
hassl-896	228	6	20(2	20(2	NUM
hassl-896	228	7	)	)	PUNCT
hassl-896	228	8	,	,	PUNCT
hassl-896	228	9	899–933	899–933	NUM
hassl-896	228	10	.	.	PUNCT
hassl-896	228	11	available	available	ADJ
hassl-896	228	12	at	at	ADP
hassl-896	228	13	:	:	PUNCT
hassl-896	228	14	https://doi.org/10.1007/s11142015-9316-0	https://doi.org/10.1007/s11142015-9316-0	PROPN
hassl-896	228	15	.	.	PUNCT
hassl-896	229	1	dayanandan	dayanandan	PROPN
hassl-896	229	2	,	,	PUNCT
hassl-896	229	3	a.	a.	PROPN
hassl-896	229	4	,	,	PUNCT
hassl-896	229	5	&	&	CCONJ
hassl-896	229	6	sra	sra	PROPN
hassl-896	229	7	,	,	PUNCT
hassl-896	229	8	j.	j.	PROPN
hassl-896	229	9	k.	k.	PROPN
hassl-896	229	10	(	(	PUNCT
hassl-896	229	11	2018	2018	NUM
hassl-896	229	12	)	)	PUNCT
hassl-896	229	13	.	.	PUNCT
hassl-896	230	1	accrual	accrual	ADJ
hassl-896	230	2	management	management	NOUN
hassl-896	230	3	and	and	CCONJ
hassl-896	230	4	expected	expect	VERB
hassl-896	230	5	stock	stock	NOUN
hassl-896	230	6	returns	return	NOUN
hassl-896	230	7	in	in	ADP
hassl-896	230	8	india	india	PROPN
hassl-896	230	9	.	.	PUNCT
hassl-896	231	1	journal	journal	PROPN
hassl-896	231	2	of	of	ADP
hassl-896	231	3	accounting	account	VERB
hassl-896	231	4	in	in	ADP
hassl-896	231	5	emerging	emerge	VERB
hassl-896	231	6	economies	economy	NOUN
hassl-896	231	7	,	,	PUNCT
hassl-896	231	8	8(2	8(2	NUM
hassl-896	231	9	)	)	PUNCT
hassl-896	231	10	,	,	PUNCT
hassl-896	231	11	426	426	NUM
hassl-896	231	12	-	-	SYM
hassl-896	231	13	441	441	NUM
hassl-896	231	14	.	.	PUNCT
hassl-896	231	15	available	available	ADJ
hassl-896	231	16	at	at	ADP
hassl-896	231	17	:	:	PUNCT
hassl-896	231	18	https://doi.org/10.1108/jaee-08-2016-0073	https://doi.org/10.1108/jaee-08-2016-0073	NOUN
hassl-896	231	19	.	.	PUNCT
hassl-896	232	1	dechow	dechow	ADJ
hassl-896	232	2	,	,	PUNCT
hassl-896	232	3	p.	p.	NOUN
hassl-896	232	4	m.	m.	NOUN
hassl-896	232	5	,	,	PUNCT
hassl-896	232	6	hutton	hutton	PROPN
hassl-896	232	7	,	,	PUNCT
hassl-896	232	8	a.	a.	PROPN
hassl-896	232	9	p.	p.	PROPN
hassl-896	232	10	,	,	PUNCT
hassl-896	232	11	kim	kim	PROPN
hassl-896	232	12	,	,	PUNCT
hassl-896	232	13	j.	j.	PROPN
hassl-896	232	14	h.	h.	PROPN
hassl-896	232	15	,	,	PUNCT
hassl-896	232	16	&	&	CCONJ
hassl-896	232	17	sloan	sloan	PROPN
hassl-896	232	18	,	,	PUNCT
hassl-896	232	19	r.	r.	PROPN
hassl-896	232	20	g.	g.	PROPN
hassl-896	232	21	(	(	PUNCT
hassl-896	232	22	2012	2012	NUM
hassl-896	232	23	)	)	PUNCT
hassl-896	232	24	.	.	PUNCT
hassl-896	233	1	detecting	detect	VERB
hassl-896	233	2	earnings	earning	NOUN
hassl-896	233	3	management	management	NOUN
hassl-896	233	4	:	:	PUNCT
hassl-896	233	5	a	a	DET
hassl-896	233	6	new	new	ADJ
hassl-896	233	7	approach	approach	NOUN
hassl-896	233	8	.	.	PUNCT
hassl-896	234	1	journal	journal	NOUN
hassl-896	234	2	of	of	ADP
hassl-896	234	3	accounting	accounting	NOUN
hassl-896	234	4	research	research	NOUN
hassl-896	234	5	,	,	PUNCT
hassl-896	234	6	50(2	50(2	NUM
hassl-896	234	7	)	)	PUNCT
hassl-896	234	8	,	,	PUNCT
hassl-896	234	9	275–334	275–334	NUM
hassl-896	234	10	.	.	PUNCT
hassl-896	235	1	available	available	ADJ
hassl-896	235	2	at	at	ADP
hassl-896	235	3	:	:	PUNCT
hassl-896	235	4	https://doi.org/10.1111/j.1475-679x.2012.00449.x	https://doi.org/10.1111/j.1475-679x.2012.00449.x	PROPN
hassl-896	235	5	.	.	PUNCT
hassl-896	236	1	fahlevi	fahlevi	PROPN
hassl-896	236	2	,	,	PUNCT
hassl-896	236	3	r.	r.	PROPN
hassl-896	236	4	r.	r.	PROPN
hassl-896	236	5	,	,	PUNCT
hassl-896	236	6	asmapane	asmapane	PROPN
hassl-896	236	7	,	,	PUNCT
hassl-896	236	8	s.	s.	PROPN
hassl-896	236	9	,	,	PUNCT
hassl-896	236	10	&	&	CCONJ
hassl-896	236	11	oktavianti	oktavianti	PROPN
hassl-896	236	12	,	,	PUNCT
hassl-896	236	13	b.	b.	PROPN
hassl-896	236	14	(	(	PUNCT
hassl-896	236	15	2018	2018	NUM
hassl-896	236	16	)	)	PUNCT
hassl-896	236	17	.	.	PUNCT
hassl-896	237	1	the	the	DET
hassl-896	237	2	effect	effect	NOUN
hassl-896	237	3	of	of	ADP
hassl-896	237	4	financial	financial	ADJ
hassl-896	237	5	performance	performance	NOUN
hassl-896	237	6	on	on	ADP
hassl-896	237	7	stock	stock	NOUN
hassl-896	237	8	prices	price	NOUN
hassl-896	237	9	in	in	ADP
hassl-896	237	10	banking	banking	NOUN
hassl-896	237	11	companies	company	NOUN
hassl-896	237	12	listed	list	VERB
hassl-896	237	13	on	on	ADP
hassl-896	237	14	the	the	DET
hassl-896	237	15	indonesian	indonesian	ADJ
hassl-896	237	16	stock	stock	PROPN
hassl-896	237	17	exchange	exchange	PROPN
hassl-896	237	18	.	.	PUNCT
hassl-896	238	1	accountable	accountable	ADJ
hassl-896	238	2	,	,	PUNCT
hassl-896	238	3	15(1	15(1	NUM
hassl-896	238	4	)	)	PUNCT
hassl-896	238	5	,	,	PUNCT
hassl-896	238	6	39–48	39–48	NUM
hassl-896	238	7	.	.	PUNCT
hassl-896	239	1	farouk	farouk	PROPN
hassl-896	239	2	,	,	PUNCT
hassl-896	239	3	m.	m.	NOUN
hassl-896	239	4	a.	a.	PROPN
hassl-896	239	5	,	,	PUNCT
hassl-896	239	6	&	&	CCONJ
hassl-896	239	7	hassan	hassan	PROPN
hassl-896	239	8	,	,	PUNCT
hassl-896	239	9	s.	s.	PROPN
hassl-896	239	10	u.	u.	PROPN
hassl-896	239	11	(	(	PUNCT
hassl-896	239	12	2014	2014	NUM
hassl-896	239	13	)	)	PUNCT
hassl-896	239	14	.	.	PUNCT
hassl-896	240	1	impact	impact	NOUN
hassl-896	240	2	of	of	ADP
hassl-896	240	3	audit	audit	NOUN
hassl-896	240	4	quality	quality	NOUN
hassl-896	240	5	and	and	CCONJ
hassl-896	240	6	financial	financial	ADJ
hassl-896	240	7	performance	performance	NOUN
hassl-896	240	8	of	of	ADP
hassl-896	240	9	quoted	quote	VERB
hassl-896	240	10	cement	cement	NOUN
hassl-896	240	11	firms	firm	NOUN
hassl-896	240	12	in	in	ADP
hassl-896	240	13	nigeria	nigeria	PROPN
hassl-896	240	14	.	.	PUNCT
hassl-896	241	1	international	international	ADJ
hassl-896	241	2	journal	journal	PROPN
hassl-896	241	3	of	of	ADP
hassl-896	241	4	accounting	accounting	NOUN
hassl-896	241	5	and	and	CCONJ
hassl-896	241	6	taxation	taxation	NOUN
hassl-896	241	7	,	,	PUNCT
hassl-896	241	8	2(2	2(2	NUM
hassl-896	241	9	)	)	PUNCT
hassl-896	241	10	,	,	PUNCT
hassl-896	241	11	01	01	NUM
hassl-896	241	12	-	-	SYM
hassl-896	241	13	22	22	NUM
hassl-896	241	14	.	.	PUNCT
hassl-896	242	1	gujarati	gujarati	PROPN
hassl-896	242	2	.	.	PUNCT
hassl-896	243	1	(	(	PUNCT
hassl-896	243	2	2012	2012	NUM
hassl-896	243	3	)	)	PUNCT
hassl-896	243	4	.	.	PUNCT
hassl-896	244	1	basics	basic	NOUN
hassl-896	244	2	of	of	ADP
hassl-896	244	3	econometrics	econometric	NOUN
hassl-896	244	4	(	(	PUNCT
hassl-896	244	5	5th	5th	ADJ
hassl-896	244	6	ed	ed	NOUN
hassl-896	244	7	.	.	PUNCT
hassl-896	244	8	)	)	PUNCT
hassl-896	244	9	.	.	PUNCT
hassl-896	245	1	jakarta	jakarta	PROPN
hassl-896	245	2	:	:	PUNCT
hassl-896	245	3	salemba	salemba	PROPN
hassl-896	245	4	empat	empat	PROPN
hassl-896	245	5	.	.	PUNCT
hassl-896	246	1	houncine	houncine	NOUN
hassl-896	246	2	,	,	PUNCT
hassl-896	246	3	a.	a.	NOUN
hassl-896	246	4	(	(	PUNCT
hassl-896	246	5	2017	2017	NUM
hassl-896	246	6	)	)	PUNCT
hassl-896	246	7	.	.	PUNCT
hassl-896	247	1	the	the	DET
hassl-896	247	2	effect	effect	NOUN
hassl-896	247	3	of	of	ADP
hassl-896	247	4	financial	financial	ADJ
hassl-896	247	5	reporting	reporting	NOUN
hassl-896	247	6	quality	quality	NOUN
hassl-896	247	7	on	on	ADP
hassl-896	247	8	corporate	corporate	ADJ
hassl-896	247	9	investment	investment	NOUN
hassl-896	247	10	efficiency	efficiency	NOUN
hassl-896	247	11	:	:	PUNCT
hassl-896	247	12	evidence	evidence	NOUN
hassl-896	247	13	from	from	ADP
hassl-896	247	14	the	the	DET
hassl-896	247	15	tunisian	tunisian	ADJ
hassl-896	247	16	stock	stock	NOUN
hassl-896	247	17	market	market	NOUN
hassl-896	247	18	.	.	PUNCT
hassl-896	248	1	research	research	NOUN
hassl-896	248	2	in	in	ADP
hassl-896	248	3	international	international	ADJ
hassl-896	248	4	business	business	NOUN
hassl-896	248	5	and	and	CCONJ
hassl-896	248	6	finance	finance	NOUN
hassl-896	248	7	,	,	PUNCT
hassl-896	248	8	42	42	NUM
hassl-896	248	9	,	,	PUNCT
hassl-896	248	10	321	321	NUM
hassl-896	248	11	-	-	SYM
hassl-896	248	12	337	337	NUM
hassl-896	248	13	.	.	PUNCT
hassl-896	248	14	available	available	ADJ
hassl-896	248	15	at	at	ADP
hassl-896	248	16	:	:	PUNCT
hassl-896	248	17	https://doi.org/10.1016/j.ribaf.2017.07.066	https://doi.org/10.1016/j.ribaf.2017.07.066	PROPN
hassl-896	248	18	.	.	PUNCT
hassl-896	249	1	kasmir	kasmir	PROPN
hassl-896	249	2	.	.	PUNCT
hassl-896	250	1	(	(	PUNCT
hassl-896	250	2	2016	2016	NUM
hassl-896	250	3	)	)	PUNCT
hassl-896	250	4	.	.	PUNCT
hassl-896	251	1	financial	financial	ADJ
hassl-896	251	2	statement	statement	NOUN
hassl-896	251	3	analysis	analysis	NOUN
hassl-896	251	4	.	.	PUNCT
hassl-896	252	1	jakarta	jakarta	PROPN
hassl-896	252	2	:	:	PUNCT
hassl-896	252	3	raja	raja	PROPN
hassl-896	252	4	grafindo	grafindo	PROPN
hassl-896	252	5	persada	persada	PROPN
hassl-896	252	6	.	.	PROPN
hassl-896	253	1	khajavi	khajavi	PROPN
hassl-896	253	2	,	,	PUNCT
hassl-896	253	3	s.	s.	PROPN
hassl-896	253	4	,	,	PUNCT
hassl-896	253	5	&	&	CCONJ
hassl-896	253	6	zare	zare	PROPN
hassl-896	253	7	,	,	PUNCT
hassl-896	253	8	a.	a.	NOUN
hassl-896	253	9	(	(	PUNCT
hassl-896	253	10	2016	2016	NUM
hassl-896	253	11	)	)	PUNCT
hassl-896	253	12	.	.	PUNCT
hassl-896	254	1	the	the	DET
hassl-896	254	2	effect	effect	NOUN
hassl-896	254	3	of	of	ADP
hassl-896	254	4	audit	audit	NOUN
hassl-896	254	5	quality	quality	NOUN
hassl-896	254	6	on	on	ADP
hassl-896	254	7	stock	stock	NOUN
hassl-896	254	8	crash	crash	NOUN
hassl-896	254	9	risk	risk	NOUN
hassl-896	254	10	in	in	ADP
hassl-896	254	11	tehran	tehran	PROPN
hassl-896	254	12	stock	stock	PROPN
hassl-896	254	13	exchange	exchange	PROPN
hassl-896	254	14	.	.	PUNCT
hassl-896	255	1	international	international	ADJ
hassl-896	255	2	journal	journal	PROPN
hassl-896	255	3	of	of	ADP
hassl-896	255	4	economics	economic	NOUN
hassl-896	255	5	and	and	CCONJ
hassl-896	255	6	financial	financial	ADJ
hassl-896	255	7	issues	issue	NOUN
hassl-896	255	8	,	,	PUNCT
hassl-896	255	9	6(1	6(1	NUM
hassl-896	255	10	)	)	PUNCT
hassl-896	255	11	,	,	PUNCT
hassl-896	255	12	20	20	NUM
hassl-896	255	13	-	-	SYM
hassl-896	255	14	25	25	NUM
hassl-896	255	15	.	.	PUNCT
hassl-896	256	1	lento	lento	PROPN
hassl-896	256	2	,	,	PUNCT
hassl-896	256	3	c.	c.	PROPN
hassl-896	256	4	,	,	PUNCT
hassl-896	256	5	&	&	CCONJ
hassl-896	256	6	yeung	yeung	PROPN
hassl-896	256	7	,	,	PUNCT
hassl-896	256	8	w.	w.	PROPN
hassl-896	256	9	h.	h.	PROPN
hassl-896	256	10	(	(	PUNCT
hassl-896	256	11	2017	2017	NUM
hassl-896	256	12	)	)	PUNCT
hassl-896	256	13	.	.	PUNCT
hassl-896	257	1	earnings	earning	NOUN
hassl-896	257	2	benchmarks	benchmark	NOUN
hassl-896	257	3	,	,	PUNCT
hassl-896	257	4	earnings	earning	NOUN
hassl-896	257	5	management	management	NOUN
hassl-896	257	6	and	and	CCONJ
hassl-896	257	7	future	future	ADJ
hassl-896	257	8	stock	stock	NOUN
hassl-896	257	9	performance	performance	NOUN
hassl-896	257	10	of	of	ADP
hassl-896	257	11	chinese	chinese	ADJ
hassl-896	257	12	listed	list	VERB
hassl-896	257	13	companies	company	NOUN
hassl-896	257	14	reporting	report	VERB
hassl-896	257	15	under	under	ADP
hassl-896	257	16	asbe	asbe	NOUN
hassl-896	257	17	-	-	PUNCT
hassl-896	257	18	ifrs	ifrs	NOUN
hassl-896	257	19	.	.	PUNCT
hassl-896	258	1	asian	asian	ADJ
hassl-896	258	2	review	review	NOUN
hassl-896	258	3	of	of	ADP
hassl-896	258	4	accounting	accounting	NOUN
hassl-896	258	5	,	,	PUNCT
hassl-896	258	6	25(4	25(4	NOUN
hassl-896	258	7	)	)	PUNCT
hassl-896	258	8	,	,	PUNCT
hassl-896	258	9	502–525	502–525	PROPN
hassl-896	258	10	.	.	PUNCT
hassl-896	259	1	li	li	PROPN
hassl-896	259	2	,	,	PUNCT
hassl-896	259	3	x.	x.	PROPN
hassl-896	259	4	,	,	PUNCT
hassl-896	259	5	&	&	CCONJ
hassl-896	259	6	wang	wang	PROPN
hassl-896	259	7	,	,	PUNCT
hassl-896	259	8	t.	t.	PROPN
hassl-896	259	9	(	(	PUNCT
hassl-896	259	10	2016	2016	NUM
hassl-896	259	11	)	)	PUNCT
hassl-896	259	12	.	.	PUNCT
hassl-896	260	1	investor	investor	NOUN
hassl-896	260	2	reaction	reaction	NOUN
hassl-896	260	3	to	to	ADP
hassl-896	260	4	r&d	r&d	NOUN
hassl-896	260	5	investment	investment	NOUN
hassl-896	260	6	.	.	PUNCT
hassl-896	261	1	international	international	ADJ
hassl-896	261	2	journal	journal	PROPN
hassl-896	261	3	of	of	ADP
hassl-896	261	4	innovation	innovation	NOUN
hassl-896	261	5	science	science	NOUN
hassl-896	261	6	,	,	PUNCT
hassl-896	261	7	8(2	8(2	NUM
hassl-896	261	8	)	)	PUNCT
hassl-896	261	9	,	,	PUNCT
hassl-896	261	10	133	133	NUM
hassl-896	261	11	-	-	SYM
hassl-896	261	12	147	147	NUM
hassl-896	261	13	.	.	PUNCT
hassl-896	261	14	available	available	ADJ
hassl-896	261	15	at	at	ADP
hassl-896	261	16	:	:	PUNCT
hassl-896	261	17	10.1108	10.1108	NUM
hassl-896	261	18	/	/	SYM
hassl-896	261	19	ijis-06	ijis-06	NOUN
hassl-896	261	20	-	-	PUNCT
hassl-896	261	21	2016	2016	NUM
hassl-896	261	22	-	-	PUNCT
hassl-896	261	23	009	009	NUM
hassl-896	261	24	.	.	PUNCT
hassl-896	262	1	macharia	macharia	PROPN
hassl-896	262	2	,	,	PUNCT
hassl-896	262	3	p.	p.	NOUN
hassl-896	262	4	i.	i.	PROPN
hassl-896	262	5	,	,	PUNCT
hassl-896	262	6	&	&	CCONJ
hassl-896	262	7	gatuhi	gatuhi	PROPN
hassl-896	262	8	,	,	PUNCT
hassl-896	262	9	s.	s.	PROPN
hassl-896	262	10	k.	k.	PROPN
hassl-896	262	11	(	(	PUNCT
hassl-896	262	12	2013	2013	NUM
hassl-896	262	13	)	)	PUNCT
hassl-896	262	14	.	.	PUNCT
hassl-896	263	1	effect	effect	NOUN
hassl-896	263	2	of	of	ADP
hassl-896	263	3	financial	financial	ADJ
hassl-896	263	4	performance	performance	NOUN
hassl-896	263	5	indicators	indicator	NOUN
hassl-896	263	6	on	on	ADP
hassl-896	263	7	market	market	NOUN
hassl-896	263	8	price	price	NOUN
hassl-896	263	9	of	of	ADP
hassl-896	263	10	shares	share	NOUN
hassl-896	263	11	in	in	ADP
hassl-896	263	12	commercial	commercial	ADJ
hassl-896	263	13	banks	bank	NOUN
hassl-896	263	14	of	of	ADP
hassl-896	263	15	kenya	kenya	PROPN
hassl-896	263	16	.	.	PUNCT
hassl-896	264	1	international	international	ADJ
hassl-896	264	2	journal	journal	PROPN
hassl-896	264	3	of	of	ADP
hassl-896	264	4	management	management	NOUN
hassl-896	264	5	and	and	CCONJ
hassl-896	264	6	business	business	NOUN
hassl-896	264	7	studies	study	NOUN
hassl-896	264	8	,	,	PUNCT
hassl-896	264	9	3(3	3(3	NUM
hassl-896	264	10	)	)	PUNCT
hassl-896	264	11	,	,	PUNCT
hassl-896	264	12	57	57	NUM
hassl-896	264	13	-	-	SYM
hassl-896	264	14	60	60	NUM
hassl-896	264	15	.	.	PUNCT
hassl-896	265	1	matoke	matoke	PROPN
hassl-896	265	2	,	,	PUNCT
hassl-896	265	3	v.	v.	ADP
hassl-896	265	4	n.	n.	PROPN
hassl-896	265	5	,	,	PUNCT
hassl-896	265	6	&	&	CCONJ
hassl-896	265	7	omwega	omwega	PROPN
hassl-896	265	8	,	,	PUNCT
hassl-896	265	9	j.	j.	PROPN
hassl-896	265	10	(	(	PUNCT
hassl-896	265	11	2016	2016	NUM
hassl-896	265	12	)	)	PUNCT
hassl-896	265	13	.	.	PUNCT
hassl-896	266	1	audit	audit	NOUN
hassl-896	266	2	quality	quality	NOUN
hassl-896	266	3	and	and	CCONJ
hassl-896	266	4	financial	financial	ADJ
hassl-896	266	5	performance	performance	NOUN
hassl-896	266	6	of	of	ADP
hassl-896	266	7	companies	company	NOUN
hassl-896	266	8	listed	list	VERB
hassl-896	266	9	in	in	ADP
hassl-896	266	10	nairobi	nairobi	PROPN
hassl-896	266	11	securities	securities	PROPN
hassl-896	266	12	exchange	exchange	PROPN
hassl-896	266	13	.	.	PUNCT
hassl-896	267	1	international	international	ADJ
hassl-896	267	2	journal	journal	PROPN
hassl-896	267	3	of	of	ADP
hassl-896	267	4	scientific	scientific	ADJ
hassl-896	267	5	and	and	CCONJ
hassl-896	267	6	research	research	NOUN
hassl-896	267	7	publications	publication	NOUN
hassl-896	267	8	,	,	PUNCT
hassl-896	267	9	6(11	6(11	NUM
hassl-896	267	10	)	)	PUNCT
hassl-896	267	11	,	,	PUNCT
hassl-896	267	12	372	372	NUM
hassl-896	267	13	-	-	SYM
hassl-896	267	14	381	381	NUM
hassl-896	267	15	.	.	PUNCT
hassl-896	268	1	melgarejo	melgarejo	NOUN
hassl-896	268	2	,	,	PUNCT
hassl-896	268	3	m.	m.	NOUN
hassl-896	268	4	,	,	PUNCT
hassl-896	268	5	montiel	montiel	PROPN
hassl-896	268	6	,	,	PUNCT
hassl-896	268	7	e.	e.	PROPN
hassl-896	268	8	,	,	PUNCT
hassl-896	268	9	&	&	CCONJ
hassl-896	268	10	sanz	sanz	PROPN
hassl-896	268	11	,	,	PUNCT
hassl-896	268	12	l.	l.	PROPN
hassl-896	268	13	(	(	PUNCT
hassl-896	268	14	2016	2016	NUM
hassl-896	268	15	)	)	PUNCT
hassl-896	268	16	.	.	PUNCT
hassl-896	269	1	the	the	DET
hassl-896	269	2	stock	stock	NOUN
hassl-896	269	3	market	market	NOUN
hassl-896	269	4	’s	’s	PART
hassl-896	269	5	reaction	reaction	NOUN
hassl-896	269	6	to	to	ADP
hassl-896	269	7	accounting	accounting	NOUN
hassl-896	269	8	information	information	NOUN
hassl-896	269	9	:	:	PUNCT
hassl-896	269	10	the	the	DET
hassl-896	269	11	cases	case	NOUN
hassl-896	269	12	of	of	ADP
hassl-896	269	13	chile	chile	PROPN
hassl-896	269	14	and	and	CCONJ
hassl-896	269	15	peru	peru	PROPN
hassl-896	269	16	.	.	PUNCT
hassl-896	270	1	journal	journal	PROPN
hassl-896	270	2	of	of	ADP
hassl-896	270	3	accounting	account	VERB
hassl-896	270	4	in	in	ADP
hassl-896	270	5	emerging	emerge	VERB
hassl-896	270	6	economies	economy	NOUN
hassl-896	270	7	,	,	PUNCT
hassl-896	270	8	6(3	6(3	NUM
hassl-896	270	9	)	)	PUNCT
hassl-896	270	10	,	,	PUNCT
hassl-896	270	11	254	254	NUM
hassl-896	270	12	-	-	SYM
hassl-896	270	13	268	268	NUM
hassl-896	270	14	.	.	PUNCT
hassl-896	271	1	available	available	ADJ
hassl-896	271	2	at	at	ADP
hassl-896	271	3	:	:	PUNCT
hassl-896	271	4	https://doi.org/10.1108/jaee-11-20130054	https://doi.org/10.1108/jaee-11-20130054	PROPN
hassl-896	271	5	.	.	PUNCT
hassl-896	272	1	humanities	humanity	NOUN
hassl-896	272	2	and	and	CCONJ
hassl-896	272	3	social	social	ADJ
hassl-896	272	4	sciences	science	NOUN
hassl-896	272	5	letters	letter	NOUN
hassl-896	272	6	,	,	PUNCT
hassl-896	272	7	2021	2021	NUM
hassl-896	272	8	,	,	PUNCT
hassl-896	272	9	9(3	9(3	NUM
hassl-896	272	10	):	):	PUNCT
hassl-896	272	11	250	250	NUM
hassl-896	272	12	-	-	SYM
hassl-896	272	13	259	259	NUM
hassl-896	272	14	259	259	NUM
hassl-896	272	15	©	©	PROPN
hassl-896	272	16	2021	2021	NUM
hassl-896	272	17	conscientia	conscientia	PROPN
hassl-896	272	18	beam	beam	PROPN
hassl-896	272	19	.	.	PUNCT
hassl-896	273	1	all	all	DET
hassl-896	273	2	rights	right	NOUN
hassl-896	273	3	reserved	reserve	VERB
hassl-896	273	4	.	.	PUNCT
hassl-896	274	1	murwaningsari	murwaningsari	PROPN
hassl-896	274	2	,	,	PUNCT
hassl-896	274	3	e.	e.	PROPN
hassl-896	274	4	(	(	PUNCT
hassl-896	274	5	2014	2014	NUM
hassl-896	274	6	)	)	PUNCT
hassl-896	274	7	.	.	PUNCT
hassl-896	275	1	institutional	institutional	ADJ
hassl-896	275	2	ownership	ownership	NOUN
hassl-896	275	3	and	and	CCONJ
hassl-896	275	4	audit	audit	NOUN
hassl-896	275	5	quality	quality	NOUN
hassl-896	275	6	on	on	ADP
hassl-896	275	7	information	information	NOUN
hassl-896	275	8	disclosure	disclosure	NOUN
hassl-896	275	9	and	and	CCONJ
hassl-896	275	10	future	future	ADJ
hassl-896	275	11	earnings	earning	NOUN
hassl-896	275	12	response	response	NOUN
hassl-896	275	13	coefficient	coefficient	NOUN
hassl-896	275	14	.	.	PUNCT
hassl-896	276	1	journal	journal	PROPN
hassl-896	276	2	of	of	ADP
hassl-896	276	3	finance	finance	NOUN
hassl-896	276	4	and	and	CCONJ
hassl-896	276	5	banking	banking	NOUN
hassl-896	276	6	,	,	PUNCT
hassl-896	276	7	18(2	18(2	NUM
hassl-896	276	8	)	)	PUNCT
hassl-896	276	9	,	,	PUNCT
hassl-896	276	10	161	161	NUM
hassl-896	276	11	-	-	SYM
hassl-896	276	12	171	171	NUM
hassl-896	276	13	.	.	PUNCT
hassl-896	277	1	perotti	perotti	VERB
hassl-896	277	2	,	,	PUNCT
hassl-896	277	3	p.	p.	PROPN
hassl-896	277	4	,	,	PUNCT
hassl-896	277	5	&	&	CCONJ
hassl-896	277	6	wagenhofer	wagenhofer	VERB
hassl-896	277	7	,	,	PUNCT
hassl-896	277	8	a.	a.	NOUN
hassl-896	277	9	(	(	PUNCT
hassl-896	277	10	2014	2014	NUM
hassl-896	277	11	)	)	PUNCT
hassl-896	277	12	.	.	PUNCT
hassl-896	278	1	earnings	earning	NOUN
hassl-896	278	2	quality	quality	NOUN
hassl-896	278	3	measures	measure	NOUN
hassl-896	278	4	and	and	CCONJ
hassl-896	278	5	excess	excess	ADJ
hassl-896	278	6	returns	return	NOUN
hassl-896	278	7	.	.	PUNCT
hassl-896	279	1	journal	journal	NOUN
hassl-896	279	2	of	of	ADP
hassl-896	279	3	business	business	NOUN
hassl-896	279	4	finance	finance	NOUN
hassl-896	279	5	and	and	CCONJ
hassl-896	279	6	accounting	accounting	NOUN
hassl-896	279	7	,	,	PUNCT
hassl-896	279	8	41(5–6	41(5–6	PROPN
hassl-896	279	9	)	)	PUNCT
hassl-896	279	10	,	,	PUNCT
hassl-896	279	11	545–571	545–571	NUM
hassl-896	279	12	.	.	PUNCT
hassl-896	279	13	available	available	ADJ
hassl-896	279	14	at	at	ADP
hassl-896	279	15	:	:	PUNCT
hassl-896	279	16	https://doi.org/10.1111/jbfa.12071	https://doi.org/10.1111/jbfa.12071	NOUN
hassl-896	279	17	.	.	PUNCT
hassl-896	280	1	peterson	peterson	PROPN
hassl-896	280	2	,	,	PUNCT
hassl-896	280	3	k.	k.	PROPN
hassl-896	280	4	,	,	PUNCT
hassl-896	280	5	schmardebeck	schmardebeck	PROPN
hassl-896	280	6	,	,	PUNCT
hassl-896	280	7	r.	r.	PROPN
hassl-896	280	8	,	,	PUNCT
hassl-896	280	9	&	&	CCONJ
hassl-896	280	10	wilks	wilks	PROPN
hassl-896	280	11	,	,	PUNCT
hassl-896	280	12	t.	t.	PROPN
hassl-896	280	13	j.	j.	PROPN
hassl-896	280	14	(	(	PUNCT
hassl-896	280	15	2015	2015	NUM
hassl-896	280	16	)	)	PUNCT
hassl-896	280	17	.	.	PUNCT
hassl-896	281	1	the	the	DET
hassl-896	281	2	earnings	earning	NOUN
hassl-896	281	3	quality	quality	NOUN
hassl-896	281	4	and	and	CCONJ
hassl-896	281	5	information	information	NOUN
hassl-896	281	6	processing	processing	NOUN
hassl-896	281	7	effects	effect	NOUN
hassl-896	281	8	of	of	ADP
hassl-896	281	9	accounting	accounting	NOUN
hassl-896	281	10	consistency	consistency	NOUN
hassl-896	281	11	.	.	PUNCT
hassl-896	282	1	accounting	accounting	NOUN
hassl-896	282	2	review	review	PROPN
hassl-896	282	3	,	,	PUNCT
hassl-896	282	4	90(6	90(6	NOUN
hassl-896	282	5	)	)	PUNCT
hassl-896	282	6	,	,	PUNCT
hassl-896	282	7	2483	2483	NUM
hassl-896	282	8	-	-	SYM
hassl-896	282	9	2514	2514	NUM
hassl-896	282	10	.	.	PUNCT
hassl-896	283	1	available	available	ADJ
hassl-896	283	2	at	at	ADP
hassl-896	283	3	:	:	PUNCT
hassl-896	283	4	https://doi.org/10.2308/accr-51048	https://doi.org/10.2308/accr-51048	PROPN
hassl-896	283	5	.	.	PUNCT
hassl-896	284	1	rachmawati	rachmawati	PROPN
hassl-896	284	2	,	,	PUNCT
hassl-896	284	3	s.	s.	PROPN
hassl-896	284	4	(	(	PUNCT
hassl-896	284	5	2019	2019	NUM
hassl-896	284	6	)	)	PUNCT
hassl-896	284	7	.	.	PUNCT
hassl-896	285	1	company	company	NOUN
hassl-896	285	2	size	size	NOUN
hassl-896	285	3	,	,	PUNCT
hassl-896	285	4	moderates	moderate	VERB
hassl-896	285	5	the	the	DET
hassl-896	285	6	effect	effect	NOUN
hassl-896	285	7	of	of	ADP
hassl-896	285	8	real	real	ADJ
hassl-896	285	9	earnings	earning	NOUN
hassl-896	285	10	management	management	NOUN
hassl-896	285	11	and	and	CCONJ
hassl-896	285	12	accrual	accrual	ADJ
hassl-896	285	13	earnings	earning	NOUN
hassl-896	285	14	management	management	NOUN
hassl-896	285	15	on	on	ADP
hassl-896	285	16	value	value	NOUN
hassl-896	285	17	relevance	relevance	NOUN
hassl-896	285	18	.	.	PUNCT
hassl-896	286	1	etikonomi	etikonomi	VERB
hassl-896	286	2	,	,	PUNCT
hassl-896	286	3	18(1	18(1	NOUN
hassl-896	286	4	)	)	PUNCT
hassl-896	286	5	,	,	PUNCT
hassl-896	286	6	133	133	NUM
hassl-896	286	7	-	-	SYM
hassl-896	286	8	142	142	NUM
hassl-896	286	9	.	.	PUNCT
hassl-896	287	1	rahayu	rahayu	PROPN
hassl-896	287	2	,	,	PUNCT
hassl-896	287	3	i.	i.	PROPN
hassl-896	287	4	,	,	PUNCT
hassl-896	287	5	&	&	CCONJ
hassl-896	287	6	darmawati	darmawati	PROPN
hassl-896	287	7	,	,	PUNCT
hassl-896	287	8	d.	d.	PROPN
hassl-896	287	9	(	(	PUNCT
hassl-896	287	10	2011	2011	NUM
hassl-896	287	11	)	)	PUNCT
hassl-896	287	12	.	.	PUNCT
hassl-896	288	1	the	the	DET
hassl-896	288	2	effect	effect	NOUN
hassl-896	288	3	of	of	ADP
hassl-896	288	4	audit	audit	NOUN
hassl-896	288	5	quality	quality	NOUN
hassl-896	288	6	on	on	ADP
hassl-896	288	7	the	the	DET
hassl-896	288	8	relationship	relationship	NOUN
hassl-896	288	9	between	between	ADP
hassl-896	288	10	earnings	earning	NOUN
hassl-896	288	11	management	management	NOUN
hassl-896	288	12	and	and	CCONJ
hassl-896	288	13	stock	stock	NOUN
hassl-896	288	14	returns	return	NOUN
hassl-896	288	15	.	.	PUNCT
hassl-896	289	1	media	medium	NOUN
hassl-896	289	2	research	research	NOUN
hassl-896	289	3	in	in	ADP
hassl-896	289	4	accounting	accounting	NOUN
hassl-896	289	5	,	,	PUNCT
hassl-896	289	6	auditing	auditing	NOUN
hassl-896	289	7	&	&	CCONJ
hassl-896	289	8	information	information	NOUN
hassl-896	289	9	,	,	PUNCT
hassl-896	289	10	11(2	11(2	NOUN
hassl-896	289	11	)	)	PUNCT
hassl-896	289	12	,	,	PUNCT
hassl-896	289	13	1	1	NUM
hassl-896	289	14	-	-	SYM
hassl-896	289	15	28	28	NUM
hassl-896	289	16	.	.	PUNCT
hassl-896	290	1	available	available	ADJ
hassl-896	290	2	at	at	ADP
hassl-896	290	3	:	:	PUNCT
hassl-896	290	4	http://dx.doi.org/10.25105/mraai.v11i2.616	http://dx.doi.org/10.25105/mraai.v11i2.616	X
hassl-896	290	5	.	.	PUNCT
hassl-896	291	1	salehi	salehi	NOUN
hassl-896	291	2	,	,	PUNCT
hassl-896	291	3	m.	m.	NOUN
hassl-896	291	4	,	,	PUNCT
hassl-896	291	5	tagribi	tagribi	NOUN
hassl-896	291	6	,	,	PUNCT
hassl-896	291	7	m.	m.	NOUN
hassl-896	291	8	,	,	PUNCT
hassl-896	291	9	&	&	CCONJ
hassl-896	291	10	farhangdoust	farhangdoust	PROPN
hassl-896	291	11	,	,	PUNCT
hassl-896	291	12	s.	s.	PROPN
hassl-896	291	13	(	(	PUNCT
hassl-896	291	14	2018	2018	NUM
hassl-896	291	15	)	)	PUNCT
hassl-896	291	16	.	.	PUNCT
hassl-896	292	1	the	the	DET
hassl-896	292	2	effect	effect	NOUN
hassl-896	292	3	of	of	ADP
hassl-896	292	4	reporting	report	VERB
hassl-896	292	5	quality	quality	NOUN
hassl-896	292	6	on	on	ADP
hassl-896	292	7	stock	stock	NOUN
hassl-896	292	8	returns	return	NOUN
hassl-896	292	9	of	of	ADP
hassl-896	292	10	listed	list	VERB
hassl-896	292	11	companies	company	NOUN
hassl-896	292	12	on	on	ADP
hassl-896	292	13	the	the	DET
hassl-896	292	14	tehran	tehran	PROPN
hassl-896	292	15	stock	stock	PROPN
hassl-896	292	16	exchange	exchange	PROPN
hassl-896	292	17	.	.	PUNCT
hassl-896	293	1	international	international	ADJ
hassl-896	293	2	journal	journal	PROPN
hassl-896	293	3	of	of	ADP
hassl-896	293	4	productivity	productivity	NOUN
hassl-896	293	5	and	and	CCONJ
hassl-896	293	6	performance	performance	NOUN
hassl-896	293	7	management	management	NOUN
hassl-896	293	8	,	,	PUNCT
hassl-896	293	9	67(1	67(1	NOUN
hassl-896	293	10	)	)	PUNCT
hassl-896	293	11	,	,	PUNCT
hassl-896	293	12	4	4	NUM
hassl-896	293	13	-	-	SYM
hassl-896	293	14	19	19	NUM
hassl-896	293	15	.	.	PUNCT
hassl-896	293	16	available	available	ADJ
hassl-896	293	17	at	at	ADP
hassl-896	293	18	:	:	PUNCT
hassl-896	293	19	https://doi.org/10.1108/ijppm-09-2015-0127	https://doi.org/10.1108/ijppm-09-2015-0127	NOUN
hassl-896	293	20	.	.	PUNCT
hassl-896	294	1	shahzad	shahzad	PROPN
hassl-896	294	2	,	,	PUNCT
hassl-896	294	3	f.	f.	PROPN
hassl-896	294	4	,	,	PUNCT
hassl-896	294	5	rehman	rehman	PROPN
hassl-896	294	6	,	,	PUNCT
hassl-896	294	7	i.	i.	PROPN
hassl-896	294	8	u.	u.	PROPN
hassl-896	294	9	,	,	PUNCT
hassl-896	294	10	colombage	colombage	PROPN
hassl-896	294	11	,	,	PUNCT
hassl-896	294	12	s.	s.	PROPN
hassl-896	294	13	,	,	PUNCT
hassl-896	294	14	&	&	CCONJ
hassl-896	294	15	nawaz	nawaz	PROPN
hassl-896	294	16	,	,	PUNCT
hassl-896	294	17	f.	f.	PROPN
hassl-896	294	18	(	(	PUNCT
hassl-896	294	19	2019	2019	NUM
hassl-896	294	20	)	)	PUNCT
hassl-896	294	21	.	.	PUNCT
hassl-896	295	1	financial	financial	ADJ
hassl-896	295	2	reporting	reporting	NOUN
hassl-896	295	3	quality	quality	NOUN
hassl-896	295	4	,	,	PUNCT
hassl-896	295	5	family	family	NOUN
hassl-896	295	6	ownership	ownership	NOUN
hassl-896	295	7	,	,	PUNCT
hassl-896	295	8	and	and	CCONJ
hassl-896	295	9	investment	investment	NOUN
hassl-896	295	10	efficiency	efficiency	NOUN
hassl-896	295	11	:	:	PUNCT
hassl-896	295	12	an	an	DET
hassl-896	295	13	empirical	empirical	ADJ
hassl-896	295	14	investigation	investigation	NOUN
hassl-896	295	15	.	.	PUNCT
hassl-896	296	1	managerial	managerial	ADJ
hassl-896	296	2	finance	finance	NOUN
hassl-896	296	3	,	,	PUNCT
hassl-896	296	4	45(4	45(4	PROPN
hassl-896	296	5	)	)	PUNCT
hassl-896	296	6	,	,	PUNCT
hassl-896	296	7	513–535	513–535	NUM
hassl-896	296	8	.	.	PUNCT
hassl-896	296	9	available	available	ADJ
hassl-896	296	10	at	at	ADP
hassl-896	296	11	:	:	PUNCT
hassl-896	296	12	https://doi.org/10.1108/mf02-2018-0081	https://doi.org/10.1108/mf02-2018-0081	PROPN
hassl-896	296	13	.	.	PROPN
hassl-896	296	14	sugiarto	sugiarto	PROPN
hassl-896	296	15	,	,	PUNCT
hassl-896	296	16	s.	s.	PROPN
hassl-896	296	17	v.	v.	PROPN
hassl-896	296	18	,	,	PUNCT
hassl-896	296	19	&	&	CCONJ
hassl-896	296	20	deviesa	deviesa	PROPN
hassl-896	296	21	,	,	PUNCT
hassl-896	296	22	d.	d.	PROPN
hassl-896	296	23	(	(	PUNCT
hassl-896	296	24	2017	2017	NUM
hassl-896	296	25	)	)	PUNCT
hassl-896	296	26	.	.	PUNCT
hassl-896	297	1	the	the	DET
hassl-896	297	2	effect	effect	NOUN
hassl-896	297	3	of	of	ADP
hassl-896	297	4	earnings	earning	NOUN
hassl-896	297	5	management	management	NOUN
hassl-896	297	6	on	on	ADP
hassl-896	297	7	stock	stock	NOUN
hassl-896	297	8	returns	return	NOUN
hassl-896	297	9	with	with	ADP
hassl-896	297	10	earnings	earning	NOUN
hassl-896	297	11	quality	quality	NOUN
hassl-896	297	12	as	as	ADP
hassl-896	297	13	an	an	DET
hassl-896	297	14	intervening	intervene	VERB
hassl-896	297	15	variable	variable	NOUN
hassl-896	297	16	.	.	PUNCT
hassl-896	298	1	business	business	NOUN
hassl-896	298	2	accounting	accounting	PROPN
hassl-896	298	3	review	review	PROPN
hassl-896	298	4	,	,	PUNCT
hassl-896	298	5	5(1	5(1	NUM
hassl-896	298	6	)	)	PUNCT
hassl-896	298	7	,	,	PUNCT
hassl-896	298	8	193	193	NUM
hassl-896	298	9	-	-	SYM
hassl-896	298	10	204	204	NUM
hassl-896	298	11	.	.	PUNCT
hassl-896	299	1	sunder	sunder	NOUN
hassl-896	299	2	,	,	PUNCT
hassl-896	299	3	s.	s.	PROPN
hassl-896	299	4	(	(	PUNCT
hassl-896	299	5	2017	2017	NUM
hassl-896	299	6	)	)	PUNCT
hassl-896	299	7	.	.	PUNCT
hassl-896	300	1	statistical	statistical	ADJ
hassl-896	300	2	studies	study	NOUN
hassl-896	300	3	of	of	ADP
hassl-896	300	4	financial	financial	ADJ
hassl-896	300	5	reports	report	NOUN
hassl-896	300	6	and	and	CCONJ
hassl-896	300	7	stock	stock	NOUN
hassl-896	300	8	markets	market	NOUN
hassl-896	300	9	.	.	PUNCT
hassl-896	301	1	journal	journal	NOUN
hassl-896	301	2	of	of	ADP
hassl-896	301	3	capital	capital	NOUN
hassl-896	301	4	markets	market	NOUN
hassl-896	301	5	studies	study	NOUN
hassl-896	301	6	,	,	PUNCT
hassl-896	301	7	1(1	1(1	NUM
hassl-896	301	8	)	)	PUNCT
hassl-896	301	9	,	,	PUNCT
hassl-896	301	10	5–9	5–9	PROPN
hassl-896	301	11	.	.	PUNCT
hassl-896	301	12	available	available	ADJ
hassl-896	301	13	at	at	ADP
hassl-896	301	14	:	:	PUNCT
hassl-896	301	15	https://doi.org/10.1108/jcms-10-2017-006	https://doi.org/10.1108/jcms-10-2017-006	PROPN
hassl-896	301	16	.	.	PROPN
hassl-896	301	17	utami	utami	PROPN
hassl-896	301	18	,	,	PUNCT
hassl-896	301	19	w.	w.	PROPN
hassl-896	301	20	,	,	PUNCT
hassl-896	301	21	nugroho	nugroho	PROPN
hassl-896	301	22	,	,	PUNCT
hassl-896	301	23	l.	l.	PROPN
hassl-896	301	24	,	,	PUNCT
hassl-896	301	25	&	&	CCONJ
hassl-896	301	26	farida	farida	PROPN
hassl-896	301	27	.	.	PUNCT
hassl-896	302	1	(	(	PUNCT
hassl-896	302	2	2017	2017	NUM
hassl-896	302	3	)	)	PUNCT
hassl-896	302	4	.	.	PUNCT
hassl-896	303	1	fundamental	fundamental	ADJ
hassl-896	303	2	versus	versus	ADP
hassl-896	303	3	technical	technical	ADJ
hassl-896	303	4	analysis	analysis	NOUN
hassl-896	303	5	of	of	ADP
hassl-896	303	6	investment	investment	NOUN
hassl-896	303	7	:	:	PUNCT
hassl-896	303	8	case	case	NOUN
hassl-896	303	9	study	study	NOUN
hassl-896	303	10	of	of	ADP
hassl-896	303	11	investors	investor	NOUN
hassl-896	303	12	decision	decision	NOUN
hassl-896	303	13	in	in	ADP
hassl-896	303	14	indonesia	indonesia	PROPN
hassl-896	303	15	stock	stock	PROPN
hassl-896	303	16	exchange	exchange	PROPN
hassl-896	303	17	.	.	PUNCT
hassl-896	304	1	the	the	DET
hassl-896	304	2	journal	journal	NOUN
hassl-896	304	3	of	of	ADP
hassl-896	304	4	internet	internet	NOUN
hassl-896	304	5	banking	banking	NOUN
hassl-896	304	6	and	and	CCONJ
hassl-896	304	7	commerce	commerce	PROPN
hassl-896	304	8	,	,	PUNCT
hassl-896	304	9	22(8	22(8	NUM
hassl-896	304	10	)	)	PUNCT
hassl-896	304	11	,	,	PUNCT
hassl-896	304	12	1	1	NUM
hassl-896	304	13	-	-	SYM
hassl-896	304	14	18	18	NUM
hassl-896	304	15	.	.	PUNCT
hassl-896	304	16	waluyo	waluyo	NOUN
hassl-896	304	17	.	.	PUNCT
hassl-896	305	1	(	(	PUNCT
hassl-896	305	2	2017	2017	NUM
hassl-896	305	3	)	)	PUNCT
hassl-896	305	4	.	.	PUNCT
hassl-896	306	1	firm	firm	ADJ
hassl-896	306	2	size	size	NOUN
hassl-896	306	3	,	,	PUNCT
hassl-896	306	4	firma	firma	X
hassl-896	306	5	age	age	NOUN
hassl-896	306	6	,	,	PUNCT
hassl-896	306	7	and	and	CCONJ
hassl-896	306	8	firm	firm	ADJ
hassl-896	306	9	growth	growth	NOUN
hassl-896	306	10	on	on	ADP
hassl-896	306	11	corporate	corporate	ADJ
hassl-896	306	12	social	social	ADJ
hassl-896	306	13	responsibility	responsibility	NOUN
hassl-896	306	14	in	in	ADP
hassl-896	306	15	indonesia	indonesia	PROPN
hassl-896	306	16	:	:	PUNCT
hassl-896	306	17	the	the	DET
hassl-896	306	18	case	case	NOUN
hassl-896	306	19	of	of	ADP
hassl-896	306	20	real	real	ADJ
hassl-896	306	21	estate	estate	NOUN
hassl-896	306	22	companies	company	NOUN
hassl-896	306	23	.	.	PUNCT
hassl-896	307	1	european	european	ADJ
hassl-896	307	2	research	research	PROPN
hassl-896	307	3	studies	studies	PROPN
hassl-896	307	4	journal	journal	NOUN
hassl-896	307	5	,	,	PUNCT
hassl-896	307	6	20(4	20(4	NOUN
hassl-896	307	7	)	)	PUNCT
hassl-896	307	8	,	,	PUNCT
hassl-896	307	9	360	360	NUM
hassl-896	307	10	-	-	SYM
hassl-896	307	11	369	369	NUM
hassl-896	307	12	.	.	PUNCT
hassl-896	308	1	williem	williem	PROPN
hassl-896	308	2	,	,	PUNCT
hassl-896	308	3	&	&	CCONJ
hassl-896	308	4	aryati	aryati	PROPN
hassl-896	308	5	,	,	PUNCT
hassl-896	308	6	t.	t.	PROPN
hassl-896	308	7	(	(	PUNCT
hassl-896	308	8	2017	2017	NUM
hassl-896	308	9	)	)	PUNCT
hassl-896	308	10	.	.	PUNCT
hassl-896	309	1	effect	effect	NOUN
hassl-896	309	2	of	of	ADP
hassl-896	309	3	audit	audit	NOUN
hassl-896	309	4	quality	quality	NOUN
hassl-896	309	5	,	,	PUNCT
hassl-896	309	6	institutional	institutional	ADJ
hassl-896	309	7	ownership	ownership	NOUN
hassl-896	309	8	,	,	PUNCT
hassl-896	309	9	and	and	CCONJ
hassl-896	309	10	long	long	ADJ
hassl-896	309	11	-	-	PUNCT
hassl-896	309	12	term	term	NOUN
hassl-896	309	13	investment	investment	NOUN
hassl-896	309	14	on	on	ADP
hassl-896	309	15	future	future	ADJ
hassl-896	309	16	earnings	earning	NOUN
hassl-896	309	17	response	response	NOUN
hassl-896	309	18	coefficient	coefficient	NOUN
hassl-896	309	19	(	(	PUNCT
hassl-896	309	20	ferc	ferc	PROPN
hassl-896	309	21	)	)	PUNCT
hassl-896	309	22	in	in	ADP
hassl-896	309	23	companies	company	NOUN
hassl-896	309	24	listed	list	VERB
hassl-896	309	25	on	on	ADP
hassl-896	309	26	the	the	DET
hassl-896	309	27	indonesia	indonesia	PROPN
hassl-896	309	28	stock	stock	PROPN
hassl-896	309	29	exchange	exchange	PROPN
hassl-896	309	30	.	.	PUNCT
hassl-896	310	1	journal	journal	NOUN
hassl-896	310	2	of	of	ADP
hassl-896	310	3	information	information	NOUN
hassl-896	310	4	,	,	PUNCT
hassl-896	310	5	taxation	taxation	NOUN
hassl-896	310	6	,	,	PUNCT
hassl-896	310	7	accounting	accounting	NOUN
hassl-896	310	8	and	and	CCONJ
hassl-896	310	9	public	public	ADJ
hassl-896	310	10	finance	finance	NOUN
hassl-896	310	11	,	,	PUNCT
hassl-896	310	12	12(1	12(1	NUM
hassl-896	310	13	)	)	PUNCT
hassl-896	310	14	,	,	PUNCT
hassl-896	310	15	21–34	21–34	NUM
hassl-896	310	16	.	.	PUNCT
hassl-896	310	17	wulansari	wulansari	PROPN
hassl-896	310	18	,	,	PUNCT
hassl-896	310	19	d.	d.	PROPN
hassl-896	310	20	,	,	PUNCT
hassl-896	310	21	&	&	CCONJ
hassl-896	310	22	prihantoro	prihantoro	VERB
hassl-896	310	23	,	,	PUNCT
hassl-896	310	24	p.	p.	NOUN
hassl-896	310	25	(	(	PUNCT
hassl-896	310	26	2018	2018	NUM
hassl-896	310	27	)	)	PUNCT
hassl-896	310	28	.	.	PUNCT
hassl-896	311	1	the	the	DET
hassl-896	311	2	effect	effect	NOUN
hassl-896	311	3	of	of	ADP
hassl-896	311	4	financial	financial	ADJ
hassl-896	311	5	performance	performance	NOUN
hassl-896	311	6	on	on	ADP
hassl-896	311	7	stock	stock	NOUN
hassl-896	311	8	prices	price	NOUN
hassl-896	311	9	listed	list	VERB
hassl-896	311	10	on	on	ADP
hassl-896	311	11	the	the	DET
hassl-896	311	12	indonesia	indonesia	PROPN
hassl-896	311	13	stock	stock	PROPN
hassl-896	311	14	exchange	exchange	PROPN
hassl-896	311	15	.	.	PUNCT
hassl-896	312	1	scientific	scientific	ADJ
hassl-896	312	2	journal	journal	NOUN
hassl-896	312	3	of	of	ADP
hassl-896	312	4	business	business	NOUN
hassl-896	312	5	economics	economic	NOUN
hassl-896	312	6	,	,	PUNCT
hassl-896	312	7	23(1	23(1	NUM
hassl-896	312	8	)	)	PUNCT
hassl-896	312	9	,	,	PUNCT
hassl-896	312	10	1	1	NUM
hassl-896	312	11	-	-	SYM
hassl-896	312	12	18	18	NUM
hassl-896	312	13	.	.	PUNCT
hassl-896	313	1	yasser	yasser	PROPN
hassl-896	313	2	,	,	PUNCT
hassl-896	313	3	q.	q.	PROPN
hassl-896	313	4	r.	r.	PROPN
hassl-896	313	5	,	,	PUNCT
hassl-896	313	6	mamun	mamun	PROPN
hassl-896	313	7	,	,	PUNCT
hassl-896	313	8	a.	a.	NOUN
hassl-896	313	9	a.	a.	PROPN
hassl-896	313	10	,	,	PUNCT
hassl-896	313	11	&	&	CCONJ
hassl-896	313	12	ahmed	ahmed	PROPN
hassl-896	313	13	,	,	PUNCT
hassl-896	313	14	i.	i.	PROPN
hassl-896	313	15	(	(	PUNCT
hassl-896	313	16	2016	2016	NUM
hassl-896	313	17	)	)	PUNCT
hassl-896	313	18	.	.	PUNCT
hassl-896	314	1	quality	quality	NOUN
hassl-896	314	2	of	of	ADP
hassl-896	314	3	financial	financial	ADJ
hassl-896	314	4	reporting	reporting	NOUN
hassl-896	314	5	in	in	ADP
hassl-896	314	6	the	the	DET
hassl-896	314	7	asia	asia	PROPN
hassl-896	314	8	-	-	PUNCT
hassl-896	314	9	pacific	pacific	PROPN
hassl-896	314	10	region	region	NOUN
hassl-896	314	11	:	:	PUNCT
hassl-896	314	12	the	the	DET
hassl-896	314	13	influence	influence	NOUN
hassl-896	314	14	of	of	ADP
hassl-896	314	15	ownership	ownership	NOUN
hassl-896	314	16	composition	composition	NOUN
hassl-896	314	17	.	.	PUNCT
hassl-896	315	1	review	review	NOUN
hassl-896	315	2	of	of	ADP
hassl-896	315	3	international	international	ADJ
hassl-896	315	4	business	business	NOUN
hassl-896	315	5	and	and	CCONJ
hassl-896	315	6	strategy	strategy	NOUN
hassl-896	315	7	,	,	PUNCT
hassl-896	315	8	26(4	26(4	NUM
hassl-896	315	9	)	)	PUNCT
hassl-896	315	10	,	,	PUNCT
hassl-896	315	11	543–560	543–560	NUM
hassl-896	315	12	.	.	PUNCT
hassl-896	315	13	available	available	ADJ
hassl-896	315	14	at	at	ADP
hassl-896	315	15	:	:	PUNCT
hassl-896	315	16	https://doi.org/10.1108/ribs-02-2016-0011	https://doi.org/10.1108/ribs-02-2016-0011	PROPN
hassl-896	315	17	.	.	PUNCT
hassl-896	316	1	zulfikar	zulfikar	PROPN
hassl-896	316	2	,	,	PUNCT
hassl-896	316	3	r.	r.	PROPN
hassl-896	316	4	(	(	PUNCT
hassl-896	316	5	2018	2018	NUM
hassl-896	316	6	)	)	PUNCT
hassl-896	316	7	.	.	PUNCT
hassl-896	317	1	estimation	estimation	NOUN
hassl-896	317	2	model	model	NOUN
hassl-896	317	3	and	and	CCONJ
hassl-896	317	4	selection	selection	NOUN
hassl-896	317	5	method	method	NOUN
hassl-896	317	6	of	of	ADP
hassl-896	317	7	panel	panel	NOUN
hassl-896	317	8	data	datum	NOUN
hassl-896	317	9	regression	regression	NOUN
hassl-896	317	10	:	:	PUNCT
hassl-896	317	11	an	an	DET
hassl-896	317	12	overview	overview	NOUN
hassl-896	317	13	of	of	ADP
hassl-896	317	14	common	common	ADJ
hassl-896	317	15	effect	effect	NOUN
hassl-896	317	16	,	,	PUNCT
hassl-896	317	17	fixed	fixed	ADJ
hassl-896	317	18	effect	effect	NOUN
hassl-896	317	19	,	,	PUNCT
hassl-896	317	20	and	and	CCONJ
hassl-896	317	21	random	random	ADJ
hassl-896	317	22	effect	effect	NOUN
hassl-896	317	23	model	model	NOUN
hassl-896	317	24	.	.	PUNCT
hassl-896	318	1	ina	ina	PROPN
hassl-896	318	2	-	-	PUNCT
hassl-896	318	3	rxiv	rxiv	PROPN
hassl-896	318	4	,	,	PUNCT
hassl-896	318	5	june	june	PROPN
hassl-896	318	6	15	15	NUM
hassl-896	318	7	.	.	PUNCT
hassl-896	318	8	available	available	ADJ
hassl-896	318	9	at	at	ADP
hassl-896	318	10	:	:	PUNCT
hassl-896	318	11	https://doi.org/10.31227/osf.io/9qe2b	https://doi.org/10.31227/osf.io/9qe2b	PROPN
hassl-896	318	12	.	.	PROPN
hassl-896	318	13	views	view	NOUN
hassl-896	318	14	and	and	CCONJ
hassl-896	318	15	opinions	opinion	NOUN
hassl-896	318	16	expressed	express	VERB
hassl-896	318	17	in	in	ADP
hassl-896	318	18	this	this	DET
hassl-896	318	19	article	article	NOUN
hassl-896	318	20	are	be	AUX
hassl-896	318	21	the	the	DET
hassl-896	318	22	views	view	NOUN
hassl-896	318	23	and	and	CCONJ
hassl-896	318	24	opinions	opinion	NOUN
hassl-896	318	25	of	of	ADP
hassl-896	318	26	the	the	DET
hassl-896	318	27	author(s	author(s	NOUN
hassl-896	318	28	)	)	PUNCT
hassl-896	318	29	,	,	PUNCT
hassl-896	318	30	humanities	humanity	NOUN
hassl-896	318	31	and	and	CCONJ
hassl-896	318	32	social	social	ADJ
hassl-896	318	33	sciences	science	NOUN
hassl-896	318	34	letters	letter	NOUN
hassl-896	318	35	shall	shall	AUX
hassl-896	318	36	not	not	PART
hassl-896	318	37	be	be	AUX
hassl-896	318	38	responsible	responsible	ADJ
hassl-896	318	39	or	or	CCONJ
hassl-896	318	40	answerable	answerable	ADJ
hassl-896	318	41	for	for	ADP
hassl-896	318	42	any	any	DET
hassl-896	318	43	loss	loss	NOUN
hassl-896	318	44	,	,	PUNCT
hassl-896	318	45	damage	damage	NOUN
hassl-896	318	46	or	or	CCONJ
hassl-896	318	47	liability	liability	NOUN
hassl-896	318	48	etc	etc	X
hassl-896	318	49	.	.	X
hassl-896	318	50	caused	cause	VERB
hassl-896	318	51	in	in	ADP
hassl-896	318	52	relation	relation	NOUN
hassl-896	318	53	to	to	PART
hassl-896	318	54	/	/	PUNCT
hassl-896	318	55	arising	arise	VERB
hassl-896	318	56	out	out	ADP
hassl-896	318	57	of	of	ADP
hassl-896	318	58	the	the	DET
hassl-896	318	59	use	use	NOUN
hassl-896	318	60	of	of	ADP
hassl-896	318	61	the	the	DET
hassl-896	318	62	content	content	NOUN
hassl-896	318	63	.	.	PUNCT
hassl-896	319	1	http://dx.doi.org/10.25105/mraai.v11i2.616	http://dx.doi.org/10.25105/mraai.v11i2.616	X