id	sid	tid	token	lemma	pos
ijtc-1000	1	1	the	the	DET
ijtc-1000	1	2	illomata	illomata	PROPN
ijtc-1000	1	3	international	international	PROPN
ijtc-1000	1	4	journal	journal	PROPN
ijtc-1000	1	5	of	of	ADP
ijtc-1000	1	6	management	management	NOUN
ijtc-1000	1	7	ilomata	ilomata	PROPN
ijtc-1000	1	8	international	international	ADJ
ijtc-1000	1	9	journal	journal	NOUN
ijtc-1000	1	10	of	of	ADP
ijtc-1000	1	11	tax	tax	PROPN
ijtc-1000	1	12	&	&	CCONJ
ijtc-1000	1	13	accounting	account	VERB
ijtc-1000	1	14	p	p	PROPN
ijtc-1000	1	15	-	-	PUNCT
ijtc-1000	1	16	issn	issn	NOUN
ijtc-1000	1	17	:	:	PUNCT
ijtc-1000	1	18	2714	2714	NUM
ijtc-1000	1	19	-	-	SYM
ijtc-1000	1	20	9838	9838	NUM
ijtc-1000	1	21	;	;	PUNCT
ijtc-1000	1	22	e	e	X
ijtc-1000	1	23	-	-	PUNCT
ijtc-1000	1	24	issn	issn	NOUN
ijtc-1000	1	25	:	:	PUNCT
ijtc-1000	1	26	2714	2714	NUM
ijtc-1000	1	27	-	-	SYM
ijtc-1000	1	28	9846	9846	NUM
ijtc-1000	1	29	volume	volume	NOUN
ijtc-1000	1	30	5	5	NUM
ijtc-1000	1	31	,	,	PUNCT
ijtc-1000	1	32	issue	issue	NOUN
ijtc-1000	1	33	1	1	NUM
ijtc-1000	1	34	,	,	PUNCT
ijtc-1000	1	35	january	january	PROPN
ijtc-1000	1	36	2024	2024	NUM
ijtc-1000	1	37	page	page	NOUN
ijtc-1000	1	38	no	no	NOUN
ijtc-1000	1	39	.	.	NOUN
ijtc-1000	2	1	60	60	NUM
ijtc-1000	2	2	-	-	SYM
ijtc-1000	2	3	76	76	NUM
ijtc-1000	3	1	60	60	NUM
ijtc-1000	3	2	|	|	CCONJ
ijtc-1000	3	3	ilomata	ilomata	PROPN
ijtc-1000	3	4	international	international	ADJ
ijtc-1000	3	5	journal	journal	NOUN
ijtc-1000	3	6	of	of	ADP
ijtc-1000	3	7	tax	tax	PROPN
ijtc-1000	3	8	&	&	CCONJ
ijtc-1000	3	9	accounting	account	VERB
ijtc-1000	3	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	3	11	earnings	earning	NOUN
ijtc-1000	3	12	management	management	NOUN
ijtc-1000	3	13	before	before	ADV
ijtc-1000	3	14	,	,	PUNCT
ijtc-1000	3	15	during	during	ADP
ijtc-1000	3	16	and	and	CCONJ
ijtc-1000	3	17	after	after	ADP
ijtc-1000	3	18	covid-19	covid-19	PROPN
ijtc-1000	3	19	period	period	NOUN
ijtc-1000	3	20	in	in	ADP
ijtc-1000	3	21	the	the	DET
ijtc-1000	3	22	hotels	hotel	NOUN
ijtc-1000	3	23	and	and	CCONJ
ijtc-1000	3	24	tourism	tourism	NOUN
ijtc-1000	3	25	subsector	subsector	NOUN
ijtc-1000	3	26	subsector	subsector	NOUN
ijtc-1000	3	27	listed	list	VERB
ijtc-1000	3	28	on	on	ADP
ijtc-1000	3	29	the	the	DET
ijtc-1000	3	30	indonesian	indonesian	ADJ
ijtc-1000	3	31	stock	stock	PROPN
ijtc-1000	3	32	exchange	exchange	PROPN
ijtc-1000	3	33	widia	widia	PROPN
ijtc-1000	3	34	dwi	dwi	PROPN
ijtc-1000	3	35	syahputri1	syahputri1	PROPN
ijtc-1000	3	36	,	,	PUNCT
ijtc-1000	3	37	pratana	pratana	VERB
ijtc-1000	3	38	puspa	puspa	ADJ
ijtc-1000	3	39	midiastuty2	midiastuty2	PROPN
ijtc-1000	3	40	,	,	PUNCT
ijtc-1000	3	41	eddy	eddy	PROPN
ijtc-1000	3	42	suranta3	suranta3	PROPN
ijtc-1000	3	43	,	,	PUNCT
ijtc-1000	3	44	danang	danang	PROPN
ijtc-1000	3	45	adi	adi	PROPN
ijtc-1000	3	46	putra4	putra4	PROPN
ijtc-1000	3	47	1234bengkulu	1234bengkulu	NUM
ijtc-1000	3	48	university	university	NOUN
ijtc-1000	3	49	,	,	PUNCT
ijtc-1000	3	50	indonesia	indonesia	PROPN
ijtc-1000	3	51	correspondent	correspondent	NOUN
ijtc-1000	3	52	:	:	PUNCT
ijtc-1000	3	53	widiadwi536@gmail.com1	widiadwi536@gmail.com1	PROPN
ijtc-1000	3	54	received	receive	VERB
ijtc-1000	3	55	:	:	PUNCT
ijtc-1000	3	56	october	october	PROPN
ijtc-1000	3	57	30	30	NUM
ijtc-1000	3	58	,	,	PUNCT
ijtc-1000	3	59	2023	2023	NUM
ijtc-1000	3	60	accepted	accept	VERB
ijtc-1000	3	61	:	:	PUNCT
ijtc-1000	3	62	december	december	PROPN
ijtc-1000	3	63	29	29	NUM
ijtc-1000	3	64	,	,	PUNCT
ijtc-1000	3	65	2023	2023	NUM
ijtc-1000	3	66	published	publish	VERB
ijtc-1000	3	67	:	:	PUNCT
ijtc-1000	3	68	january	january	PROPN
ijtc-1000	3	69	31	31	NUM
ijtc-1000	3	70	,	,	PUNCT
ijtc-1000	3	71	2023	2023	NUM
ijtc-1000	3	72	citation	citation	NOUN
ijtc-1000	3	73	:	:	PUNCT
ijtc-1000	3	74	syahputri	syahputri	ADJ
ijtc-1000	3	75	,	,	PUNCT
ijtc-1000	3	76	w	w	PROPN
ijtc-1000	3	77	,	,	PUNCT
ijtc-1000	3	78	d.	d.	PROPN
ijtc-1000	3	79	,	,	PUNCT
ijtc-1000	3	80	midiastuty	midiastuty	PROPN
ijtc-1000	3	81	,	,	PUNCT
ijtc-1000	3	82	p	p	X
ijtc-1000	3	83	,	,	PUNCT
ijtc-1000	3	84	p.	p.	NOUN
ijtc-1000	3	85	,	,	PUNCT
ijtc-1000	3	86	suranta	suranta	NOUN
ijtc-1000	3	87	,	,	PUNCT
ijtc-1000	3	88	e.	e.	PROPN
ijtc-1000	3	89	,	,	PUNCT
ijtc-1000	3	90	putra	putra	PROPN
ijtc-1000	3	91	,	,	PUNCT
ijtc-1000	3	92	d	d	PROPN
ijtc-1000	3	93	,	,	PUNCT
ijtc-1000	3	94	a.	a.	NOUN
ijtc-1000	3	95	(	(	PUNCT
ijtc-1000	3	96	2024	2024	NUM
ijtc-1000	3	97	)	)	PUNCT
ijtc-1000	3	98	.	.	PUNCT
ijtc-1000	4	1	earnings	earning	NOUN
ijtc-1000	4	2	management	management	NOUN
ijtc-1000	4	3	before	before	ADV
ijtc-1000	4	4	,	,	PUNCT
ijtc-1000	4	5	during	during	ADP
ijtc-1000	4	6	and	and	CCONJ
ijtc-1000	4	7	after	after	ADP
ijtc-1000	4	8	covid19	covid19	NOUN
ijtc-1000	4	9	period	period	NOUN
ijtc-1000	4	10	in	in	ADP
ijtc-1000	4	11	the	the	DET
ijtc-1000	4	12	hotels	hotel	NOUN
ijtc-1000	4	13	and	and	CCONJ
ijtc-1000	4	14	tourism	tourism	NOUN
ijtc-1000	4	15	subsector	subsector	NOUN
ijtc-1000	4	16	subsector	subsector	NOUN
ijtc-1000	4	17	listed	list	VERB
ijtc-1000	4	18	on	on	ADP
ijtc-1000	4	19	the	the	DET
ijtc-1000	4	20	indonesian	indonesian	ADJ
ijtc-1000	4	21	stock	stock	PROPN
ijtc-1000	4	22	exchange	exchange	PROPN
ijtc-1000	4	23	.	.	PUNCT
ijtc-1000	5	1	ilomata	ilomata	PROPN
ijtc-1000	5	2	international	international	ADJ
ijtc-1000	5	3	journal	journal	NOUN
ijtc-1000	5	4	of	of	ADP
ijtc-1000	5	5	tax	tax	NOUN
ijtc-1000	5	6	and	and	CCONJ
ijtc-1000	5	7	accounting	accounting	NOUN
ijtc-1000	5	8	,	,	PUNCT
ijtc-1000	5	9	5(1	5(1	NUM
ijtc-1000	5	10	)	)	PUNCT
ijtc-1000	5	11	,	,	PUNCT
ijtc-1000	5	12	60	60	NUM
ijtc-1000	5	13	-	-	SYM
ijtc-1000	5	14	76	76	NUM
ijtc-1000	5	15	.	.	PUNCT
ijtc-1000	6	1	https://doi.org/10.52728/ijtc.v5i1.1000	https://doi.org/10.52728/ijtc.v5i1.1000	PROPN
ijtc-1000	6	2	abstract	abstract	NOUN
ijtc-1000	6	3	:	:	PUNCT
ijtc-1000	6	4	covid-19	covid-19	PROPN
ijtc-1000	6	5	has	have	VERB
ijtc-1000	6	6	an	an	DET
ijtc-1000	6	7	impact	impact	NOUN
ijtc-1000	6	8	on	on	ADP
ijtc-1000	6	9	the	the	DET
ijtc-1000	6	10	decline	decline	NOUN
ijtc-1000	6	11	in	in	ADP
ijtc-1000	6	12	firms	firm	NOUN
ijtc-1000	6	13	performance	performance	NOUN
ijtc-1000	6	14	.	.	PUNCT
ijtc-1000	7	1	several	several	ADJ
ijtc-1000	7	2	previous	previous	ADJ
ijtc-1000	7	3	studies	study	NOUN
ijtc-1000	7	4	have	have	AUX
ijtc-1000	7	5	found	find	VERB
ijtc-1000	7	6	that	that	SCONJ
ijtc-1000	7	7	companies	company	NOUN
ijtc-1000	7	8	strive	strive	VERB
ijtc-1000	7	9	to	to	PART
ijtc-1000	7	10	sustain	sustain	VERB
ijtc-1000	7	11	performance	performance	NOUN
ijtc-1000	7	12	through	through	ADP
ijtc-1000	7	13	earnings	earning	NOUN
ijtc-1000	7	14	management	management	NOUN
ijtc-1000	7	15	practices	practice	NOUN
ijtc-1000	7	16	.	.	PUNCT
ijtc-1000	8	1	earnings	earning	NOUN
ijtc-1000	8	2	management	management	NOUN
ijtc-1000	8	3	that	that	PRON
ijtc-1000	8	4	can	can	AUX
ijtc-1000	8	5	be	be	AUX
ijtc-1000	8	6	performed	perform	VERB
ijtc-1000	8	7	in	in	ADP
ijtc-1000	8	8	a	a	DET
ijtc-1000	8	9	company	company	NOUN
ijtc-1000	8	10	includes	include	VERB
ijtc-1000	8	11	accrued	accrue	VERB
ijtc-1000	8	12	earnings	earning	NOUN
ijtc-1000	8	13	management	management	NOUN
ijtc-1000	8	14	and	and	CCONJ
ijtc-1000	8	15	real	real	ADJ
ijtc-1000	8	16	earnings	earning	NOUN
ijtc-1000	8	17	management	management	NOUN
ijtc-1000	8	18	.	.	PUNCT
ijtc-1000	9	1	previous	previous	ADJ
ijtc-1000	9	2	studies	study	NOUN
ijtc-1000	9	3	have	have	AUX
ijtc-1000	9	4	only	only	ADV
ijtc-1000	9	5	focused	focus	VERB
ijtc-1000	9	6	on	on	ADP
ijtc-1000	9	7	the	the	DET
ijtc-1000	9	8	differences	difference	NOUN
ijtc-1000	9	9	in	in	ADP
ijtc-1000	9	10	earnings	earning	NOUN
ijtc-1000	9	11	management	management	NOUN
ijtc-1000	9	12	during	during	ADP
ijtc-1000	9	13	the	the	DET
ijtc-1000	9	14	pandemic	pandemic	ADJ
ijtc-1000	9	15	using	use	VERB
ijtc-1000	9	16	accrual	accrual	ADJ
ijtc-1000	9	17	earnings	earning	NOUN
ijtc-1000	9	18	management	management	NOUN
ijtc-1000	9	19	.	.	PUNCT
ijtc-1000	10	1	so	so	SCONJ
ijtc-1000	10	2	that	that	SCONJ
ijtc-1000	10	3	in	in	ADP
ijtc-1000	10	4	this	this	DET
ijtc-1000	10	5	study	study	NOUN
ijtc-1000	10	6	,	,	PUNCT
ijtc-1000	10	7	apart	apart	ADV
ijtc-1000	10	8	from	from	ADP
ijtc-1000	10	9	using	use	VERB
ijtc-1000	10	10	accrual	accrual	ADJ
ijtc-1000	10	11	earnings	earning	NOUN
ijtc-1000	10	12	management	management	NOUN
ijtc-1000	10	13	,	,	PUNCT
ijtc-1000	10	14	it	it	PRON
ijtc-1000	10	15	also	also	ADV
ijtc-1000	10	16	adds	add	VERB
ijtc-1000	10	17	real	real	ADJ
ijtc-1000	10	18	earnings	earning	NOUN
ijtc-1000	10	19	management	management	NOUN
ijtc-1000	10	20	.	.	PUNCT
ijtc-1000	11	1	this	this	DET
ijtc-1000	11	2	study	study	NOUN
ijtc-1000	11	3	aims	aim	VERB
ijtc-1000	11	4	to	to	PART
ijtc-1000	11	5	offer	offer	VERB
ijtc-1000	11	6	empirical	empirical	ADJ
ijtc-1000	11	7	insight	insight	NOUN
ijtc-1000	11	8	into	into	ADP
ijtc-1000	11	9	variations	variation	NOUN
ijtc-1000	11	10	in	in	ADP
ijtc-1000	11	11	earnings	earning	NOUN
ijtc-1000	11	12	management	management	NOUN
ijtc-1000	11	13	during	during	ADP
ijtc-1000	11	14	the	the	DET
ijtc-1000	11	15	covid-19	covid-19	PROPN
ijtc-1000	11	16	period	period	NOUN
ijtc-1000	11	17	.	.	PUNCT
ijtc-1000	12	1	this	this	DET
ijtc-1000	12	2	duration	duration	NOUN
ijtc-1000	12	3	is	be	AUX
ijtc-1000	12	4	divided	divide	VERB
ijtc-1000	12	5	into	into	ADP
ijtc-1000	12	6	three	three	NUM
ijtc-1000	12	7	distinct	distinct	ADJ
ijtc-1000	12	8	phases	phase	NOUN
ijtc-1000	12	9	:	:	PUNCT
ijtc-1000	12	10	pre	pre	ADJ
ijtc-1000	12	11	,	,	PUNCT
ijtc-1000	12	12	during	during	ADP
ijtc-1000	12	13	,	,	PUNCT
ijtc-1000	12	14	and	and	CCONJ
ijtc-1000	12	15	post	post	ADJ
ijtc-1000	12	16	-	-	NOUN
ijtc-1000	12	17	covid	covid	NOUN
ijtc-1000	12	18	.	.	PUNCT
ijtc-1000	13	1	focusing	focus	VERB
ijtc-1000	13	2	on	on	ADP
ijtc-1000	13	3	the	the	DET
ijtc-1000	13	4	2017	2017	NUM
ijtc-1000	13	5	-	-	SYM
ijtc-1000	13	6	2022	2022	NUM
ijtc-1000	13	7	timeframe	timeframe	NOUN
ijtc-1000	13	8	,	,	PUNCT
ijtc-1000	13	9	this	this	DET
ijtc-1000	13	10	study	study	NOUN
ijtc-1000	13	11	specifically	specifically	ADV
ijtc-1000	13	12	examines	examine	VERB
ijtc-1000	13	13	companies	company	NOUN
ijtc-1000	13	14	in	in	ADP
ijtc-1000	13	15	the	the	DET
ijtc-1000	13	16	hotels	hotel	NOUN
ijtc-1000	13	17	and	and	CCONJ
ijtc-1000	13	18	tourism	tourism	NOUN
ijtc-1000	13	19	subsector	subsector	NOUN
ijtc-1000	13	20	.	.	PUNCT
ijtc-1000	14	1	the	the	DET
ijtc-1000	14	2	hypothesis	hypothesis	NOUN
ijtc-1000	14	3	was	be	AUX
ijtc-1000	14	4	tested	test	VERB
ijtc-1000	14	5	with	with	ADP
ijtc-1000	14	6	a	a	DET
ijtc-1000	14	7	paired	pair	VERB
ijtc-1000	14	8	sample	sample	NOUN
ijtc-1000	14	9	ttest	ttest	NOUN
ijtc-1000	14	10	.	.	PUNCT
ijtc-1000	15	1	the	the	DET
ijtc-1000	15	2	findings	finding	NOUN
ijtc-1000	15	3	showed	show	VERB
ijtc-1000	15	4	no	no	DET
ijtc-1000	15	5	disparity	disparity	NOUN
ijtc-1000	15	6	in	in	ADP
ijtc-1000	15	7	accruals	accrual	NOUN
ijtc-1000	15	8	earnings	earning	NOUN
ijtc-1000	15	9	management	management	NOUN
ijtc-1000	15	10	in	in	ADP
ijtc-1000	15	11	the	the	DET
ijtc-1000	15	12	pre	pre	NOUN
ijtc-1000	15	13	,	,	PUNCT
ijtc-1000	15	14	during	during	ADP
ijtc-1000	15	15	,	,	PUNCT
ijtc-1000	15	16	and	and	CCONJ
ijtc-1000	15	17	post	post	ADJ
ijtc-1000	15	18	-	-	ADJ
ijtc-1000	15	19	covid	covid	ADJ
ijtc-1000	15	20	periods	period	NOUN
ijtc-1000	15	21	.	.	PUNCT
ijtc-1000	16	1	however	however	ADV
ijtc-1000	16	2	,	,	PUNCT
ijtc-1000	16	3	the	the	DET
ijtc-1000	16	4	analysis	analysis	NOUN
ijtc-1000	16	5	showed	show	VERB
ijtc-1000	16	6	significant	significant	ADJ
ijtc-1000	16	7	differences	difference	NOUN
ijtc-1000	16	8	in	in	ADP
ijtc-1000	16	9	abnormal	abnormal	ADJ
ijtc-1000	16	10	real	real	ADJ
ijtc-1000	16	11	earnings	earning	NOUN
ijtc-1000	16	12	management	management	NOUN
ijtc-1000	16	13	related	relate	VERB
ijtc-1000	16	14	to	to	ADP
ijtc-1000	16	15	production	production	NOUN
ijtc-1000	16	16	and	and	CCONJ
ijtc-1000	16	17	discretionary	discretionary	ADJ
ijtc-1000	16	18	factors	factor	NOUN
ijtc-1000	16	19	before	before	ADV
ijtc-1000	16	20	,	,	PUNCT
ijtc-1000	16	21	during	during	ADP
ijtc-1000	16	22	,	,	PUNCT
ijtc-1000	16	23	and	and	CCONJ
ijtc-1000	16	24	after	after	ADP
ijtc-1000	16	25	the	the	DET
ijtc-1000	16	26	covid19	covid19	NOUN
ijtc-1000	16	27	outbreak	outbreak	PROPN
ijtc-1000	16	28	.	.	PUNCT
ijtc-1000	17	1	notably	notably	ADV
ijtc-1000	17	2	,	,	PUNCT
ijtc-1000	17	3	abnormal	abnormal	ADJ
ijtc-1000	17	4	real	real	ADJ
ijtc-1000	17	5	earnings	earning	NOUN
ijtc-1000	17	6	management	management	NOUN
ijtc-1000	17	7	in	in	ADP
ijtc-1000	17	8	production	production	NOUN
ijtc-1000	17	9	remains	remain	VERB
ijtc-1000	17	10	consistent	consistent	ADJ
ijtc-1000	17	11	before	before	ADV
ijtc-1000	17	12	and	and	CCONJ
ijtc-1000	17	13	after	after	ADV
ijtc-1000	17	14	,	,	PUNCT
ijtc-1000	17	15	as	as	ADV
ijtc-1000	17	16	well	well	ADV
ijtc-1000	17	17	as	as	ADP
ijtc-1000	17	18	during	during	ADP
ijtc-1000	17	19	and	and	CCONJ
ijtc-1000	17	20	after	after	ADP
ijtc-1000	17	21	the	the	DET
ijtc-1000	17	22	pandemic	pandemic	NOUN
ijtc-1000	17	23	.	.	PUNCT
ijtc-1000	18	1	in	in	ADP
ijtc-1000	18	2	addition	addition	NOUN
ijtc-1000	18	3	,	,	PUNCT
ijtc-1000	18	4	discretionary	discretionary	ADJ
ijtc-1000	18	5	abnormal	abnormal	ADJ
ijtc-1000	18	6	real	real	ADJ
ijtc-1000	18	7	earnings	earning	NOUN
ijtc-1000	18	8	management	management	NOUN
ijtc-1000	18	9	shows	show	VERB
ijtc-1000	18	10	no	no	DET
ijtc-1000	18	11	difference	difference	NOUN
ijtc-1000	18	12	before	before	ADV
ijtc-1000	18	13	and	and	CCONJ
ijtc-1000	18	14	during	during	ADP
ijtc-1000	18	15	covid-19	covid-19	PROPN
ijtc-1000	18	16	or	or	CCONJ
ijtc-1000	18	17	during	during	ADP
ijtc-1000	18	18	and	and	CCONJ
ijtc-1000	18	19	after	after	ADP
ijtc-1000	18	20	the	the	DET
ijtc-1000	18	21	pandemic	pandemic	NOUN
ijtc-1000	18	22	.	.	PUNCT
ijtc-1000	19	1	the	the	DET
ijtc-1000	19	2	practical	practical	ADJ
ijtc-1000	19	3	implication	implication	NOUN
ijtc-1000	19	4	is	be	AUX
ijtc-1000	19	5	that	that	SCONJ
ijtc-1000	19	6	post	post	ADJ
ijtc-1000	19	7	-	-	ADJ
ijtc-1000	19	8	covid-19	covid-19	ADJ
ijtc-1000	19	9	pandemic	pandemic	ADJ
ijtc-1000	19	10	firms	firm	NOUN
ijtc-1000	19	11	actually	actually	ADV
ijtc-1000	19	12	carry	carry	VERB
ijtc-1000	19	13	out	out	ADP
ijtc-1000	19	14	higher	high	ADJ
ijtc-1000	19	15	real	real	ADJ
ijtc-1000	19	16	earnings	earning	NOUN
ijtc-1000	19	17	management	management	NOUN
ijtc-1000	19	18	as	as	ADP
ijtc-1000	19	19	an	an	DET
ijtc-1000	19	20	effort	effort	NOUN
ijtc-1000	19	21	to	to	PART
ijtc-1000	19	22	maintain	maintain	VERB
ijtc-1000	19	23	or	or	CCONJ
ijtc-1000	19	24	as	as	ADP
ijtc-1000	19	25	a	a	DET
ijtc-1000	19	26	result	result	NOUN
ijtc-1000	19	27	of	of	ADP
ijtc-1000	19	28	the	the	DET
ijtc-1000	19	29	decline	decline	NOUN
ijtc-1000	19	30	in	in	ADP
ijtc-1000	19	31	firms	firm	NOUN
ijtc-1000	19	32	performance	performance	NOUN
ijtc-1000	19	33	during	during	ADP
ijtc-1000	19	34	the	the	DET
ijtc-1000	19	35	covid-19	covid-19	PROPN
ijtc-1000	19	36	pandemic	pandemic	NOUN
ijtc-1000	19	37	.	.	PUNCT
ijtc-1000	20	1	keywords	keyword	NOUN
ijtc-1000	20	2	:	:	PUNCT
ijtc-1000	20	3	accrual	accrual	ADJ
ijtc-1000	20	4	earnings	earning	NOUN
ijtc-1000	20	5	management	management	NOUN
ijtc-1000	20	6	,	,	PUNCT
ijtc-1000	20	7	real	real	ADJ
ijtc-1000	20	8	earnings	earning	NOUN
ijtc-1000	20	9	management	management	NOUN
ijtc-1000	20	10	,	,	PUNCT
ijtc-1000	20	11	covid-19	covid-19	PROPN
ijtc-1000	20	12	pandemic	pandemic	NOUN
ijtc-1000	20	13	.	.	PUNCT
ijtc-1000	21	1	this	this	PRON
ijtc-1000	21	2	is	be	AUX
ijtc-1000	21	3	an	an	DET
ijtc-1000	21	4	open	open	ADJ
ijtc-1000	21	5	access	access	NOUN
ijtc-1000	21	6	article	article	NOUN
ijtc-1000	21	7	under	under	ADP
ijtc-1000	21	8	the	the	DET
ijtc-1000	21	9	cc	cc	NOUN
ijtc-1000	21	10	-	-	PUNCT
ijtc-1000	21	11	by	by	ADP
ijtc-1000	21	12	4.0	4.0	NUM
ijtc-1000	21	13	license	license	NOUN
ijtc-1000	21	14	.	.	PUNCT
ijtc-1000	22	1	introduction	introduction	NOUN
ijtc-1000	22	2	the	the	DET
ijtc-1000	22	3	global	global	ADJ
ijtc-1000	22	4	impact	impact	NOUN
ijtc-1000	22	5	of	of	ADP
ijtc-1000	22	6	the	the	DET
ijtc-1000	22	7	covid-19	covid-19	PROPN
ijtc-1000	22	8	pandemic	pandemic	NOUN
ijtc-1000	22	9	,	,	PUNCT
ijtc-1000	22	10	coupled	couple	VERB
ijtc-1000	22	11	with	with	ADP
ijtc-1000	22	12	the	the	DET
ijtc-1000	22	13	ensuing	ensue	VERB
ijtc-1000	22	14	economic	economic	ADJ
ijtc-1000	22	15	downturn	downturn	NOUN
ijtc-1000	22	16	,	,	PUNCT
ijtc-1000	22	17	presents	present	VERB
ijtc-1000	22	18	a	a	DET
ijtc-1000	22	19	significant	significant	ADJ
ijtc-1000	22	20	challenge	challenge	NOUN
ijtc-1000	22	21	to	to	ADP
ijtc-1000	22	22	businesses	business	NOUN
ijtc-1000	22	23	worldwide	worldwide	ADV
ijtc-1000	22	24	,	,	PUNCT
ijtc-1000	22	25	threatening	threaten	VERB
ijtc-1000	22	26	the	the	DET
ijtc-1000	22	27	very	very	ADJ
ijtc-1000	22	28	existence	existence	NOUN
ijtc-1000	22	29	of	of	ADP
ijtc-1000	22	30	many	many	ADJ
ijtc-1000	22	31	enterprises	enterprise	NOUN
ijtc-1000	22	32	(	(	PUNCT
ijtc-1000	22	33	barai	barai	NOUN
ijtc-1000	22	34	&	&	CCONJ
ijtc-1000	22	35	dhar	dhar	PROPN
ijtc-1000	22	36	,	,	PUNCT
ijtc-1000	22	37	2021	2021	NUM
ijtc-1000	22	38	)	)	PUNCT
ijtc-1000	22	39	.	.	PUNCT
ijtc-1000	23	1	since	since	SCONJ
ijtc-1000	23	2	late	late	ADJ
ijtc-1000	23	3	2019	2019	NUM
ijtc-1000	23	4	,	,	PUNCT
ijtc-1000	23	5	the	the	DET
ijtc-1000	23	6	outbreak	outbreak	NOUN
ijtc-1000	23	7	of	of	ADP
ijtc-1000	23	8	covid-19	covid-19	PROPN
ijtc-1000	23	9	has	have	AUX
ijtc-1000	23	10	instilled	instill	VERB
ijtc-1000	23	11	fear	fear	NOUN
ijtc-1000	23	12	and	and	CCONJ
ijtc-1000	23	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	23	14	mailto:widiadwi536@gmail.com	mailto:widiadwi536@gmail.com	NOUN
ijtc-1000	23	15	https://doi.org/10.52728/ijtc.v5i1.1000	https://doi.org/10.52728/ijtc.v5i1.1000	PROPN
ijtc-1000	23	16	earnings	earning	NOUN
ijtc-1000	23	17	management	management	NOUN
ijtc-1000	23	18	before	before	ADV
ijtc-1000	23	19	,	,	PUNCT
ijtc-1000	23	20	during	during	ADP
ijtc-1000	23	21	and	and	CCONJ
ijtc-1000	23	22	after	after	ADP
ijtc-1000	23	23	covid-19	covid-19	PROPN
ijtc-1000	23	24	period	period	NOUN
ijtc-1000	23	25	in	in	ADP
ijtc-1000	23	26	the	the	DET
ijtc-1000	23	27	hotels	hotel	NOUN
ijtc-1000	23	28	and	and	CCONJ
ijtc-1000	23	29	tourism	tourism	NOUN
ijtc-1000	23	30	subsector	subsector	NOUN
ijtc-1000	23	31	subsector	subsector	NOUN
ijtc-1000	23	32	listed	list	VERB
ijtc-1000	23	33	on	on	ADP
ijtc-1000	23	34	the	the	DET
ijtc-1000	23	35	indonesian	indonesian	ADJ
ijtc-1000	23	36	stock	stock	PROPN
ijtc-1000	23	37	exchange	exchange	PROPN
ijtc-1000	23	38	syahputri	syahputri	ADJ
ijtc-1000	23	39	,	,	PUNCT
ijtc-1000	23	40	midiastuty	midiastuty	NOUN
ijtc-1000	23	41	,	,	PUNCT
ijtc-1000	23	42	suranta	suranta	NOUN
ijtc-1000	23	43	,	,	PUNCT
ijtc-1000	23	44	and	and	CCONJ
ijtc-1000	23	45	putra	putra	PROPN
ijtc-1000	23	46	61	61	NUM
ijtc-1000	23	47	|	|	ADV
ijtc-1000	23	48	ilomata	ilomata	PROPN
ijtc-1000	23	49	international	international	ADJ
ijtc-1000	23	50	journal	journal	NOUN
ijtc-1000	23	51	of	of	ADP
ijtc-1000	23	52	tax	tax	PROPN
ijtc-1000	23	53	&	&	CCONJ
ijtc-1000	23	54	accounting	account	VERB
ijtc-1000	23	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	23	56	apprehension	apprehension	NOUN
ijtc-1000	23	57	globally	globally	ADV
ijtc-1000	23	58	,	,	PUNCT
ijtc-1000	23	59	particularly	particularly	ADV
ijtc-1000	23	60	among	among	ADP
ijtc-1000	23	61	financial	financial	ADJ
ijtc-1000	23	62	market	market	NOUN
ijtc-1000	23	63	investors	investor	NOUN
ijtc-1000	23	64	(	(	PUNCT
ijtc-1000	23	65	marietza	marietza	NOUN
ijtc-1000	23	66	et	et	PROPN
ijtc-1000	23	67	al	al	PROPN
ijtc-1000	23	68	.	.	PROPN
ijtc-1000	23	69	,	,	PUNCT
ijtc-1000	23	70	2023	2023	NUM
ijtc-1000	23	71	)	)	PUNCT
ijtc-1000	23	72	.	.	PUNCT
ijtc-1000	24	1	this	this	DET
ijtc-1000	24	2	crisis	crisis	NOUN
ijtc-1000	24	3	has	have	AUX
ijtc-1000	24	4	led	lead	VERB
ijtc-1000	24	5	to	to	ADP
ijtc-1000	24	6	substantial	substantial	ADJ
ijtc-1000	24	7	adverse	adverse	ADJ
ijtc-1000	24	8	effects	effect	NOUN
ijtc-1000	24	9	on	on	ADP
ijtc-1000	24	10	employment	employment	NOUN
ijtc-1000	24	11	,	,	PUNCT
ijtc-1000	24	12	causing	cause	VERB
ijtc-1000	24	13	high	high	ADJ
ijtc-1000	24	14	unemployment	unemployment	NOUN
ijtc-1000	24	15	rates	rate	NOUN
ijtc-1000	24	16	,	,	PUNCT
ijtc-1000	24	17	reducing	reduce	VERB
ijtc-1000	24	18	economic	economic	ADJ
ijtc-1000	24	19	activities	activity	NOUN
ijtc-1000	24	20	,	,	PUNCT
ijtc-1000	24	21	and	and	CCONJ
ijtc-1000	24	22	instigating	instigate	VERB
ijtc-1000	24	23	uncertainty	uncertainty	NOUN
ijtc-1000	24	24	across	across	ADP
ijtc-1000	24	25	financial	financial	ADJ
ijtc-1000	24	26	markets	market	NOUN
ijtc-1000	24	27	(	(	PUNCT
ijtc-1000	24	28	zhang	zhang	X
ijtc-1000	24	29	et	et	PROPN
ijtc-1000	24	30	al	al	PROPN
ijtc-1000	24	31	.	.	PROPN
ijtc-1000	24	32	,	,	PUNCT
ijtc-1000	24	33	2020	2020	NUM
ijtc-1000	24	34	)	)	PUNCT
ijtc-1000	24	35	.	.	PUNCT
ijtc-1000	25	1	consequently	consequently	ADV
ijtc-1000	25	2	,	,	PUNCT
ijtc-1000	25	3	numerous	numerous	ADJ
ijtc-1000	25	4	companies	company	NOUN
ijtc-1000	25	5	have	have	AUX
ijtc-1000	25	6	grappled	grapple	VERB
ijtc-1000	25	7	with	with	ADP
ijtc-1000	25	8	financial	financial	ADJ
ijtc-1000	25	9	hardships	hardship	NOUN
ijtc-1000	25	10	and	and	CCONJ
ijtc-1000	25	11	even	even	ADV
ijtc-1000	25	12	faced	faced	ADJ
ijtc-1000	25	13	bankruptcy	bankruptcy	NOUN
ijtc-1000	25	14	due	due	ADP
ijtc-1000	25	15	to	to	ADP
ijtc-1000	25	16	disruptions	disruption	NOUN
ijtc-1000	25	17	in	in	ADP
ijtc-1000	25	18	operations	operation	NOUN
ijtc-1000	25	19	(	(	PUNCT
ijtc-1000	25	20	lassoued	lassoued	PROPN
ijtc-1000	25	21	&	&	CCONJ
ijtc-1000	25	22	khanchel	khanchel	PROPN
ijtc-1000	25	23	,	,	PUNCT
ijtc-1000	25	24	2021a	2021a	NUM
ijtc-1000	25	25	)	)	PUNCT
ijtc-1000	25	26	.	.	PUNCT
ijtc-1000	26	1	the	the	DET
ijtc-1000	26	2	covid-19	covid-19	PROPN
ijtc-1000	26	3	outbreak	outbreak	NOUN
ijtc-1000	26	4	is	be	AUX
ijtc-1000	26	5	significantly	significantly	ADV
ijtc-1000	26	6	reshaping	reshape	VERB
ijtc-1000	26	7	business	business	NOUN
ijtc-1000	26	8	operations	operation	NOUN
ijtc-1000	26	9	,	,	PUNCT
ijtc-1000	26	10	based	base	VERB
ijtc-1000	26	11	on	on	ADP
ijtc-1000	26	12	current	current	ADJ
ijtc-1000	26	13	assessments	assessment	NOUN
ijtc-1000	26	14	.	.	PUNCT
ijtc-1000	27	1	recent	recent	ADJ
ijtc-1000	27	2	research	research	NOUN
ijtc-1000	27	3	primarily	primarily	ADV
ijtc-1000	27	4	explores	explore	VERB
ijtc-1000	27	5	how	how	SCONJ
ijtc-1000	27	6	market	market	NOUN
ijtc-1000	27	7	dynamics	dynamic	NOUN
ijtc-1000	27	8	influence	influence	VERB
ijtc-1000	27	9	practical	practical	ADJ
ijtc-1000	27	10	challenges	challenge	NOUN
ijtc-1000	27	11	faced	face	VERB
ijtc-1000	27	12	by	by	ADP
ijtc-1000	27	13	businesses	business	NOUN
ijtc-1000	27	14	.	.	PUNCT
ijtc-1000	28	1	for	for	ADP
ijtc-1000	28	2	instance	instance	NOUN
ijtc-1000	28	3	,	,	PUNCT
ijtc-1000	28	4	(	(	PUNCT
ijtc-1000	28	5	hassan	hassan	PROPN
ijtc-1000	28	6	et	et	PROPN
ijtc-1000	28	7	al	al	PROPN
ijtc-1000	28	8	.	.	PROPN
ijtc-1000	28	9	,	,	PUNCT
ijtc-1000	28	10	2020	2020	NUM
ijtc-1000	28	11	)	)	PUNCT
ijtc-1000	28	12	observed	observe	VERB
ijtc-1000	28	13	that	that	SCONJ
ijtc-1000	28	14	covid-19	covid-19	PROPN
ijtc-1000	28	15	-	-	PUNCT
ijtc-1000	28	16	related	relate	VERB
ijtc-1000	28	17	shocks	shock	NOUN
ijtc-1000	28	18	led	lead	VERB
ijtc-1000	28	19	to	to	ADP
ijtc-1000	28	20	abrupt	abrupt	ADJ
ijtc-1000	28	21	disruptions	disruption	NOUN
ijtc-1000	28	22	in	in	ADP
ijtc-1000	28	23	supply	supply	NOUN
ijtc-1000	28	24	chains	chain	NOUN
ijtc-1000	28	25	and	and	CCONJ
ijtc-1000	28	26	a	a	DET
ijtc-1000	28	27	decreased	decrease	VERB
ijtc-1000	28	28	demand	demand	NOUN
ijtc-1000	28	29	for	for	ADP
ijtc-1000	28	30	most	most	ADJ
ijtc-1000	28	31	enterprises	enterprise	NOUN
ijtc-1000	28	32	.	.	PUNCT
ijtc-1000	29	1	businesses	business	NOUN
ijtc-1000	29	2	are	be	AUX
ijtc-1000	29	3	confronted	confront	VERB
ijtc-1000	29	4	with	with	ADP
ijtc-1000	29	5	considerable	considerable	ADJ
ijtc-1000	29	6	uncertainty	uncertainty	NOUN
ijtc-1000	29	7	regarding	regard	VERB
ijtc-1000	29	8	their	their	PRON
ijtc-1000	29	9	sustainability	sustainability	NOUN
ijtc-1000	29	10	and	and	CCONJ
ijtc-1000	29	11	growth	growth	NOUN
ijtc-1000	29	12	prospects	prospect	NOUN
ijtc-1000	29	13	.	.	PUNCT
ijtc-1000	30	1	especially	especially	ADV
ijtc-1000	30	2	concerning	concern	VERB
ijtc-1000	30	3	supply	supply	NOUN
ijtc-1000	30	4	,	,	PUNCT
ijtc-1000	30	5	sudden	sudden	ADJ
ijtc-1000	30	6	public	public	ADJ
ijtc-1000	30	7	health	health	NOUN
ijtc-1000	30	8	crises	crisis	NOUN
ijtc-1000	30	9	make	make	VERB
ijtc-1000	30	10	it	it	PRON
ijtc-1000	30	11	challenging	challenge	VERB
ijtc-1000	30	12	to	to	PART
ijtc-1000	30	13	maintain	maintain	VERB
ijtc-1000	30	14	the	the	DET
ijtc-1000	30	15	regular	regular	ADJ
ijtc-1000	30	16	flow	flow	NOUN
ijtc-1000	30	17	of	of	ADP
ijtc-1000	30	18	production	production	NOUN
ijtc-1000	30	19	elements	element	NOUN
ijtc-1000	30	20	like	like	ADP
ijtc-1000	30	21	labor	labor	NOUN
ijtc-1000	30	22	and	and	CCONJ
ijtc-1000	30	23	raw	raw	ADJ
ijtc-1000	30	24	materials	material	NOUN
ijtc-1000	30	25	(	(	PUNCT
ijtc-1000	30	26	ma	ma	PROPN
ijtc-1000	30	27	et	et	PROPN
ijtc-1000	30	28	al	al	PROPN
ijtc-1000	30	29	.	.	PROPN
ijtc-1000	30	30	,	,	PUNCT
ijtc-1000	30	31	2019	2019	NUM
ijtc-1000	30	32	)	)	PUNCT
ijtc-1000	30	33	.	.	PUNCT
ijtc-1000	31	1	consequently	consequently	ADV
ijtc-1000	31	2	,	,	PUNCT
ijtc-1000	31	3	these	these	DET
ijtc-1000	31	4	challenges	challenge	NOUN
ijtc-1000	31	5	rapidly	rapidly	ADV
ijtc-1000	31	6	propagate	propagate	VERB
ijtc-1000	31	7	throughout	throughout	ADP
ijtc-1000	31	8	the	the	DET
ijtc-1000	31	9	supply	supply	NOUN
ijtc-1000	31	10	chain	chain	NOUN
ijtc-1000	31	11	,	,	PUNCT
ijtc-1000	31	12	affecting	affect	VERB
ijtc-1000	31	13	numerous	numerous	ADJ
ijtc-1000	31	14	businesses	business	NOUN
ijtc-1000	31	15	from	from	ADP
ijtc-1000	31	16	upstream	upstream	ADJ
ijtc-1000	31	17	to	to	ADP
ijtc-1000	31	18	downstream	downstream	VERB
ijtc-1000	31	19	.	.	PUNCT
ijtc-1000	32	1	many	many	ADJ
ijtc-1000	32	2	companies	company	NOUN
ijtc-1000	32	3	face	face	VERB
ijtc-1000	32	4	the	the	DET
ijtc-1000	32	5	risk	risk	NOUN
ijtc-1000	32	6	of	of	ADP
ijtc-1000	32	7	capital	capital	NOUN
ijtc-1000	32	8	chain	chain	NOUN
ijtc-1000	32	9	disruptions	disruption	NOUN
ijtc-1000	32	10	due	due	ADJ
ijtc-1000	32	11	to	to	ADP
ijtc-1000	32	12	supply	supply	VERB
ijtc-1000	32	13	chain	chain	NOUN
ijtc-1000	32	14	issues	issue	NOUN
ijtc-1000	32	15	,	,	PUNCT
ijtc-1000	32	16	which	which	PRON
ijtc-1000	32	17	hampers	hamper	VERB
ijtc-1000	32	18	their	their	PRON
ijtc-1000	32	19	ability	ability	NOUN
ijtc-1000	32	20	to	to	PART
ijtc-1000	32	21	sustain	sustain	VERB
ijtc-1000	32	22	production	production	NOUN
ijtc-1000	32	23	(	(	PUNCT
ijtc-1000	32	24	de	de	X
ijtc-1000	32	25	vito	vito	PROPN
ijtc-1000	32	26	&	&	CCONJ
ijtc-1000	32	27	gómez	gómez	PROPN
ijtc-1000	32	28	,	,	PUNCT
ijtc-1000	32	29	2020	2020	NUM
ijtc-1000	32	30	)	)	PUNCT
ijtc-1000	32	31	.	.	PUNCT
ijtc-1000	33	1	one	one	NUM
ijtc-1000	33	2	of	of	ADP
ijtc-1000	33	3	the	the	DET
ijtc-1000	33	4	industries	industry	NOUN
ijtc-1000	33	5	most	most	ADV
ijtc-1000	33	6	affected	affect	VERB
ijtc-1000	33	7	by	by	ADP
ijtc-1000	33	8	the	the	DET
ijtc-1000	33	9	epidemic	epidemic	NOUN
ijtc-1000	33	10	is	be	AUX
ijtc-1000	33	11	the	the	DET
ijtc-1000	33	12	tourism	tourism	NOUN
ijtc-1000	33	13	industry	industry	NOUN
ijtc-1000	33	14	.	.	PUNCT
ijtc-1000	34	1	the	the	DET
ijtc-1000	34	2	indonesian	indonesian	ADJ
ijtc-1000	34	3	government	government	NOUN
ijtc-1000	34	4	imposed	impose	VERB
ijtc-1000	34	5	social	social	ADJ
ijtc-1000	34	6	restrictions	restriction	NOUN
ijtc-1000	34	7	during	during	ADP
ijtc-1000	34	8	the	the	DET
ijtc-1000	34	9	epidemic	epidemic	NOUN
ijtc-1000	34	10	,	,	PUNCT
ijtc-1000	34	11	which	which	PRON
ijtc-1000	34	12	led	lead	VERB
ijtc-1000	34	13	to	to	ADP
ijtc-1000	34	14	fewer	few	ADJ
ijtc-1000	34	15	tourists	tourist	NOUN
ijtc-1000	34	16	visiting	visit	VERB
ijtc-1000	34	17	the	the	DET
ijtc-1000	34	18	country	country	NOUN
ijtc-1000	34	19	and	and	CCONJ
ijtc-1000	34	20	the	the	DET
ijtc-1000	34	21	closure	closure	NOUN
ijtc-1000	34	22	of	of	ADP
ijtc-1000	34	23	several	several	ADJ
ijtc-1000	34	24	businesses	business	NOUN
ijtc-1000	34	25	including	include	VERB
ijtc-1000	34	26	hotels	hotel	NOUN
ijtc-1000	34	27	and	and	CCONJ
ijtc-1000	34	28	restaurants	restaurant	NOUN
ijtc-1000	34	29	(	(	PUNCT
ijtc-1000	34	30	wijay	wijay	NOUN
ijtc-1000	34	31	&	&	CCONJ
ijtc-1000	34	32	darmanto	darmanto	NOUN
ijtc-1000	34	33	,	,	PUNCT
ijtc-1000	34	34	2023	2023	NUM
ijtc-1000	34	35	)	)	PUNCT
ijtc-1000	34	36	.	.	PUNCT
ijtc-1000	35	1	the	the	DET
ijtc-1000	35	2	covid-19	covid-19	PROPN
ijtc-1000	35	3	outbreak	outbreak	NOUN
ijtc-1000	35	4	has	have	AUX
ijtc-1000	35	5	significantly	significantly	ADV
ijtc-1000	35	6	impacted	impact	VERB
ijtc-1000	35	7	global	global	ADJ
ijtc-1000	35	8	demand	demand	NOUN
ijtc-1000	35	9	,	,	PUNCT
ijtc-1000	35	10	leading	lead	VERB
ijtc-1000	35	11	to	to	ADP
ijtc-1000	35	12	substantial	substantial	ADJ
ijtc-1000	35	13	negative	negative	ADJ
ijtc-1000	35	14	effects	effect	NOUN
ijtc-1000	35	15	on	on	ADP
ijtc-1000	35	16	employment	employment	NOUN
ijtc-1000	35	17	and	and	CCONJ
ijtc-1000	35	18	consumption	consumption	NOUN
ijtc-1000	35	19	due	due	ADP
ijtc-1000	35	20	to	to	ADP
ijtc-1000	35	21	lockdowns	lockdown	NOUN
ijtc-1000	35	22	and	and	CCONJ
ijtc-1000	35	23	restrictions	restriction	NOUN
ijtc-1000	35	24	(	(	PUNCT
ijtc-1000	35	25	baker	baker	PROPN
ijtc-1000	35	26	et	et	PROPN
ijtc-1000	35	27	al	al	PROPN
ijtc-1000	35	28	.	.	PROPN
ijtc-1000	35	29	,	,	PUNCT
ijtc-1000	35	30	2020	2020	NUM
ijtc-1000	35	31	;	;	PUNCT
ijtc-1000	35	32	baldwin	baldwin	PROPN
ijtc-1000	35	33	&	&	CCONJ
ijtc-1000	35	34	weder	weder	PROPN
ijtc-1000	35	35	,	,	PUNCT
ijtc-1000	35	36	2020	2020	NUM
ijtc-1000	35	37	)	)	PUNCT
ijtc-1000	35	38	.	.	PUNCT
ijtc-1000	36	1	this	this	DET
ijtc-1000	36	2	situation	situation	NOUN
ijtc-1000	36	3	has	have	AUX
ijtc-1000	36	4	greatly	greatly	ADV
ijtc-1000	36	5	affected	affect	VERB
ijtc-1000	36	6	the	the	DET
ijtc-1000	36	7	need	need	NOUN
ijtc-1000	36	8	for	for	ADP
ijtc-1000	36	9	investments	investment	NOUN
ijtc-1000	36	10	,	,	PUNCT
ijtc-1000	36	11	causing	cause	VERB
ijtc-1000	36	12	interruptions	interruption	NOUN
ijtc-1000	36	13	in	in	ADP
ijtc-1000	36	14	industrial	industrial	ADJ
ijtc-1000	36	15	and	and	CCONJ
ijtc-1000	36	16	infrastructure	infrastructure	NOUN
ijtc-1000	36	17	projects	project	NOUN
ijtc-1000	36	18	(	(	PUNCT
ijtc-1000	36	19	dai	dai	X
ijtc-1000	36	20	et	et	PROPN
ijtc-1000	36	21	al	al	PROPN
ijtc-1000	36	22	.	.	PROPN
ijtc-1000	36	23	,	,	PUNCT
ijtc-1000	36	24	2021	2021	NUM
ijtc-1000	36	25	)	)	PUNCT
ijtc-1000	36	26	.	.	PUNCT
ijtc-1000	37	1	the	the	DET
ijtc-1000	37	2	reduced	reduced	ADJ
ijtc-1000	37	3	demand	demand	NOUN
ijtc-1000	37	4	for	for	ADP
ijtc-1000	37	5	goods	good	NOUN
ijtc-1000	37	6	and	and	CCONJ
ijtc-1000	37	7	services	service	NOUN
ijtc-1000	37	8	has	have	AUX
ijtc-1000	37	9	emerged	emerge	VERB
ijtc-1000	37	10	as	as	ADP
ijtc-1000	37	11	a	a	DET
ijtc-1000	37	12	critical	critical	ADJ
ijtc-1000	37	13	issue	issue	NOUN
ijtc-1000	37	14	for	for	ADP
ijtc-1000	37	15	businesses	business	NOUN
ijtc-1000	37	16	during	during	ADP
ijtc-1000	37	17	the	the	DET
ijtc-1000	37	18	pandemic	pandemic	ADJ
ijtc-1000	37	19	,	,	PUNCT
ijtc-1000	37	20	significantly	significantly	ADV
ijtc-1000	37	21	undermining	undermine	VERB
ijtc-1000	37	22	their	their	PRON
ijtc-1000	37	23	profitability	profitability	NOUN
ijtc-1000	37	24	(	(	PUNCT
ijtc-1000	37	25	carletti	carletti	NOUN
ijtc-1000	37	26	et	et	PROPN
ijtc-1000	37	27	al	al	PROPN
ijtc-1000	37	28	.	.	PROPN
ijtc-1000	37	29	,	,	PUNCT
ijtc-1000	37	30	2020	2020	NUM
ijtc-1000	37	31	)	)	PUNCT
ijtc-1000	37	32	.	.	PUNCT
ijtc-1000	38	1	this	this	DET
ijtc-1000	38	2	decline	decline	NOUN
ijtc-1000	38	3	in	in	ADP
ijtc-1000	38	4	profits	profit	NOUN
ijtc-1000	38	5	has	have	AUX
ijtc-1000	38	6	led	lead	VERB
ijtc-1000	38	7	to	to	ADP
ijtc-1000	38	8	liquidity	liquidity	NOUN
ijtc-1000	38	9	shortages	shortage	NOUN
ijtc-1000	38	10	,	,	PUNCT
ijtc-1000	38	11	complicating	complicate	VERB
ijtc-1000	38	12	loan	loan	NOUN
ijtc-1000	38	13	repayments	repayment	NOUN
ijtc-1000	38	14	and	and	CCONJ
ijtc-1000	38	15	elevating	elevate	VERB
ijtc-1000	38	16	financing	financing	NOUN
ijtc-1000	38	17	needs	need	NOUN
ijtc-1000	38	18	(	(	PUNCT
ijtc-1000	38	19	park	park	NOUN
ijtc-1000	38	20	&	&	CCONJ
ijtc-1000	38	21	shin	shin	PROPN
ijtc-1000	38	22	,	,	PUNCT
ijtc-1000	38	23	2021	2021	NUM
ijtc-1000	38	24	)	)	PUNCT
ijtc-1000	38	25	.	.	PUNCT
ijtc-1000	39	1	to	to	PART
ijtc-1000	39	2	sustain	sustain	VERB
ijtc-1000	39	3	operations	operation	NOUN
ijtc-1000	39	4	amid	amid	ADP
ijtc-1000	39	5	the	the	DET
ijtc-1000	39	6	covid-19	covid-19	PROPN
ijtc-1000	39	7	crisis	crisis	NOUN
ijtc-1000	39	8	,	,	PUNCT
ijtc-1000	39	9	companies	company	NOUN
ijtc-1000	39	10	must	must	AUX
ijtc-1000	39	11	devise	devise	VERB
ijtc-1000	39	12	strategies	strategy	NOUN
ijtc-1000	39	13	,	,	PUNCT
ijtc-1000	39	14	including	include	VERB
ijtc-1000	39	15	efforts	effort	NOUN
ijtc-1000	39	16	to	to	PART
ijtc-1000	39	17	maintain	maintain	VERB
ijtc-1000	39	18	profitability	profitability	NOUN
ijtc-1000	39	19	.	.	PUNCT
ijtc-1000	40	1	notably	notably	ADV
ijtc-1000	40	2	,	,	PUNCT
ijtc-1000	40	3	earnings	earning	NOUN
ijtc-1000	40	4	management	management	NOUN
ijtc-1000	40	5	practices	practice	NOUN
ijtc-1000	40	6	,	,	PUNCT
ijtc-1000	40	7	as	as	SCONJ
ijtc-1000	40	8	suggested	suggest	VERB
ijtc-1000	40	9	by	by	ADP
ijtc-1000	40	10	(	(	PUNCT
ijtc-1000	40	11	sulistyanto	sulistyanto	NOUN
ijtc-1000	40	12	2018	2018	NUM
ijtc-1000	40	13	,	,	PUNCT
ijtc-1000	40	14	n.d	n.d	PROPN
ijtc-1000	40	15	.	.	PROPN
ijtc-1000	40	16	)	)	PUNCT
ijtc-1000	40	17	,	,	PUNCT
ijtc-1000	40	18	have	have	AUX
ijtc-1000	40	19	been	be	AUX
ijtc-1000	40	20	employed	employ	VERB
ijtc-1000	40	21	during	during	ADP
ijtc-1000	40	22	this	this	DET
ijtc-1000	40	23	period	period	NOUN
ijtc-1000	40	24	.	.	PUNCT
ijtc-1000	41	1	previous	previous	ADJ
ijtc-1000	41	2	empirical	empirical	ADJ
ijtc-1000	41	3	studies	study	NOUN
ijtc-1000	41	4	,	,	PUNCT
ijtc-1000	41	5	such	such	ADJ
ijtc-1000	41	6	as	as	ADP
ijtc-1000	41	7	(	(	PUNCT
ijtc-1000	41	8	lizińska	lizińska	PROPN
ijtc-1000	41	9	&	&	CCONJ
ijtc-1000	41	10	czapiewski	czapiewski	PROPN
ijtc-1000	41	11	,	,	PUNCT
ijtc-1000	41	12	2023	2023	NUM
ijtc-1000	41	13	)	)	PUNCT
ijtc-1000	41	14	,	,	PUNCT
ijtc-1000	41	15	demonstrate	demonstrate	VERB
ijtc-1000	41	16	that	that	SCONJ
ijtc-1000	41	17	management	management	NOUN
ijtc-1000	41	18	has	have	AUX
ijtc-1000	41	19	become	become	VERB
ijtc-1000	41	20	more	more	ADV
ijtc-1000	41	21	aggressive	aggressive	ADJ
ijtc-1000	41	22	in	in	ADP
ijtc-1000	41	23	utilizing	utilize	VERB
ijtc-1000	41	24	accrual	accrual	ADJ
ijtc-1000	41	25	and	and	CCONJ
ijtc-1000	41	26	real	real	ADJ
ijtc-1000	41	27	earnings	earning	NOUN
ijtc-1000	41	28	management	management	NOUN
ijtc-1000	41	29	policies	policy	NOUN
ijtc-1000	41	30	in	in	ADP
ijtc-1000	41	31	preparing	prepare	VERB
ijtc-1000	41	32	financial	financial	ADJ
ijtc-1000	41	33	statements	statement	NOUN
ijtc-1000	41	34	.	.	PUNCT
ijtc-1000	42	1	this	this	PRON
ijtc-1000	42	2	has	have	AUX
ijtc-1000	42	3	led	lead	VERB
ijtc-1000	42	4	to	to	ADP
ijtc-1000	42	5	notable	notable	ADJ
ijtc-1000	42	6	differences	difference	NOUN
ijtc-1000	42	7	in	in	ADP
ijtc-1000	42	8	discretionary	discretionary	ADJ
ijtc-1000	42	9	accruals	accrual	NOUN
ijtc-1000	42	10	and	and	CCONJ
ijtc-1000	42	11	real	real	ADJ
ijtc-1000	42	12	earnings	earning	NOUN
ijtc-1000	42	13	management	management	NOUN
ijtc-1000	42	14	during	during	ADP
ijtc-1000	42	15	the	the	DET
ijtc-1000	42	16	covid-19	covid-19	PROPN
ijtc-1000	42	17	pandemic	pandemic	NOUN
ijtc-1000	42	18	compared	compare	VERB
ijtc-1000	42	19	to	to	ADP
ijtc-1000	42	20	the	the	DET
ijtc-1000	42	21	pre	pre	ADJ
ijtc-1000	42	22	-	-	ADJ
ijtc-1000	42	23	pandemic	pandemic	ADJ
ijtc-1000	42	24	period	period	NOUN
ijtc-1000	42	25	,	,	PUNCT
ijtc-1000	42	26	resulting	result	VERB
ijtc-1000	42	27	in	in	ADP
ijtc-1000	42	28	diminished	diminished	ADJ
ijtc-1000	42	29	financial	financial	ADJ
ijtc-1000	42	30	statement	statement	NOUN
ijtc-1000	42	31	reliability	reliability	NOUN
ijtc-1000	42	32	(	(	PUNCT
ijtc-1000	42	33	lassoued	lassoue	VERB
ijtc-1000	42	34	&	&	CCONJ
ijtc-1000	42	35	khanchel	khanchel	PROPN
ijtc-1000	42	36	,	,	PUNCT
ijtc-1000	42	37	2021b	2021b	NUM
ijtc-1000	42	38	)	)	PUNCT
ijtc-1000	42	39	several	several	ADJ
ijtc-1000	42	40	studies	study	NOUN
ijtc-1000	42	41	have	have	AUX
ijtc-1000	42	42	delved	delve	VERB
ijtc-1000	42	43	into	into	ADP
ijtc-1000	42	44	earnings	earning	NOUN
ijtc-1000	42	45	management	management	NOUN
ijtc-1000	42	46	practices	practice	NOUN
ijtc-1000	42	47	,	,	PUNCT
ijtc-1000	42	48	including	include	VERB
ijtc-1000	42	49	(	(	PUNCT
ijtc-1000	42	50	al	al	PROPN
ijtc-1000	42	51	-	-	PUNCT
ijtc-1000	42	52	begali	begali	PROPN
ijtc-1000	42	53	&	&	CCONJ
ijtc-1000	42	54	phua	phua	PROPN
ijtc-1000	42	55	,	,	PUNCT
ijtc-1000	42	56	2023	2023	NUM
ijtc-1000	42	57	;	;	PUNCT
ijtc-1000	42	58	garfatta	garfatta	NOUN
ijtc-1000	42	59	et	et	PROPN
ijtc-1000	42	60	al	al	PROPN
ijtc-1000	42	61	.	.	PROPN
ijtc-1000	42	62	,	,	PUNCT
ijtc-1000	42	63	2023	2023	NUM
ijtc-1000	42	64	;	;	PUNCT
ijtc-1000	43	1	liu	liu	PROPN
ijtc-1000	43	2	&	&	CCONJ
ijtc-1000	43	3	sun	sun	PROPN
ijtc-1000	43	4	,	,	PUNCT
ijtc-1000	43	5	2022	2022	NUM
ijtc-1000	43	6	;	;	PUNCT
ijtc-1000	43	7	rahman	rahman	PROPN
ijtc-1000	43	8	et	et	PROPN
ijtc-1000	43	9	al	al	PROPN
ijtc-1000	43	10	.	.	PROPN
ijtc-1000	43	11	,	,	PUNCT
ijtc-1000	43	12	2023	2023	NUM
ijtc-1000	43	13	;	;	PUNCT
ijtc-1000	43	14	silva	silva	NOUN
ijtc-1000	43	15	flores	flores	PROPN
ijtc-1000	43	16	et	et	PROPN
ijtc-1000	43	17	al	al	PROPN
ijtc-1000	43	18	.	.	PROPN
ijtc-1000	43	19	,	,	PUNCT
ijtc-1000	43	20	2023	2023	NUM
ijtc-1000	43	21	)	)	PUNCT
ijtc-1000	43	22	.	.	PUNCT
ijtc-1000	44	1	the	the	DET
ijtc-1000	44	2	findings	finding	NOUN
ijtc-1000	44	3	reveal	reveal	VERB
ijtc-1000	44	4	various	various	ADJ
ijtc-1000	44	5	patterns	pattern	NOUN
ijtc-1000	44	6	,	,	PUNCT
ijtc-1000	44	7	such	such	ADJ
ijtc-1000	44	8	as	as	ADP
ijtc-1000	44	9	larger	large	ADJ
ijtc-1000	44	10	reported	report	VERB
ijtc-1000	44	11	losses	loss	NOUN
ijtc-1000	44	12	,	,	PUNCT
ijtc-1000	44	13	increased	increase	VERB
ijtc-1000	44	14	discretionary	discretionary	ADJ
ijtc-1000	44	15	accruals	accrual	NOUN
ijtc-1000	44	16	,	,	PUNCT
ijtc-1000	44	17	and	and	CCONJ
ijtc-1000	44	18	alterations	alteration	NOUN
ijtc-1000	44	19	in	in	ADP
ijtc-1000	44	20	real	real	ADJ
ijtc-1000	44	21	earnings	earning	NOUN
ijtc-1000	44	22	management	management	NOUN
ijtc-1000	44	23	practices	practice	NOUN
ijtc-1000	44	24	during	during	ADP
ijtc-1000	44	25	the	the	DET
ijtc-1000	44	26	pandemic	pandemic	NOUN
ijtc-1000	44	27	.	.	PUNCT
ijtc-1000	45	1	for	for	ADP
ijtc-1000	45	2	instance	instance	NOUN
ijtc-1000	45	3	,	,	PUNCT
ijtc-1000	45	4	(	(	PUNCT
ijtc-1000	45	5	liu	liu	PROPN
ijtc-1000	45	6	&	&	CCONJ
ijtc-1000	45	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	45	8	earnings	earning	NOUN
ijtc-1000	45	9	management	management	NOUN
ijtc-1000	45	10	before	before	ADV
ijtc-1000	45	11	,	,	PUNCT
ijtc-1000	45	12	during	during	ADP
ijtc-1000	45	13	and	and	CCONJ
ijtc-1000	45	14	after	after	ADP
ijtc-1000	45	15	covid-19	covid-19	PROPN
ijtc-1000	45	16	period	period	NOUN
ijtc-1000	45	17	in	in	ADP
ijtc-1000	45	18	the	the	DET
ijtc-1000	45	19	hotels	hotel	NOUN
ijtc-1000	45	20	and	and	CCONJ
ijtc-1000	45	21	tourism	tourism	NOUN
ijtc-1000	45	22	subsector	subsector	NOUN
ijtc-1000	45	23	subsector	subsector	NOUN
ijtc-1000	45	24	listed	list	VERB
ijtc-1000	45	25	on	on	ADP
ijtc-1000	45	26	the	the	DET
ijtc-1000	45	27	indonesian	indonesian	ADJ
ijtc-1000	45	28	stock	stock	PROPN
ijtc-1000	45	29	exchange	exchange	PROPN
ijtc-1000	45	30	syahputri	syahputri	ADJ
ijtc-1000	45	31	,	,	PUNCT
ijtc-1000	45	32	midiastuty	midiastuty	NOUN
ijtc-1000	45	33	,	,	PUNCT
ijtc-1000	45	34	suranta	suranta	NOUN
ijtc-1000	45	35	,	,	PUNCT
ijtc-1000	45	36	and	and	CCONJ
ijtc-1000	45	37	putra	putra	PROPN
ijtc-1000	45	38	62	62	NUM
ijtc-1000	45	39	|	|	ADV
ijtc-1000	45	40	ilomata	ilomata	PROPN
ijtc-1000	45	41	international	international	ADJ
ijtc-1000	45	42	journal	journal	NOUN
ijtc-1000	45	43	of	of	ADP
ijtc-1000	45	44	tax	tax	PROPN
ijtc-1000	45	45	&	&	CCONJ
ijtc-1000	45	46	accounting	accounting	PROPN
ijtc-1000	45	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1000	45	48	sun	sun	NOUN
ijtc-1000	45	49	,	,	PUNCT
ijtc-1000	45	50	2022	2022	NUM
ijtc-1000	45	51	)	)	PUNCT
ijtc-1000	45	52	highlighted	highlight	VERB
ijtc-1000	45	53	increased	increase	VERB
ijtc-1000	45	54	loss	loss	NOUN
ijtc-1000	45	55	reporting	reporting	NOUN
ijtc-1000	45	56	during	during	ADP
ijtc-1000	45	57	2019	2019	NUM
ijtc-1000	45	58	and	and	CCONJ
ijtc-1000	45	59	2020	2020	NUM
ijtc-1000	45	60	,	,	PUNCT
ijtc-1000	45	61	while	while	SCONJ
ijtc-1000	45	62	(	(	PUNCT
ijtc-1000	45	63	silva	silva	PROPN
ijtc-1000	45	64	flores	flore	VERB
ijtc-1000	45	65	et	et	PROPN
ijtc-1000	45	66	al	al	PROPN
ijtc-1000	45	67	.	.	PROPN
ijtc-1000	45	68	,	,	PUNCT
ijtc-1000	45	69	2023	2023	NUM
ijtc-1000	45	70	)	)	PUNCT
ijtc-1000	45	71	observed	observe	VERB
ijtc-1000	45	72	higher	high	ADJ
ijtc-1000	45	73	discretionary	discretionary	ADJ
ijtc-1000	45	74	accruals	accrual	NOUN
ijtc-1000	45	75	in	in	ADP
ijtc-1000	45	76	brazilian	brazilian	ADJ
ijtc-1000	45	77	companies	company	NOUN
ijtc-1000	45	78	amid	amid	ADP
ijtc-1000	45	79	the	the	DET
ijtc-1000	45	80	pandemic	pandemic	NOUN
ijtc-1000	45	81	.	.	PUNCT
ijtc-1000	46	1	(	(	PUNCT
ijtc-1000	46	2	garfatta	garfatta	NOUN
ijtc-1000	46	3	et	et	PROPN
ijtc-1000	46	4	al	al	PROPN
ijtc-1000	46	5	.	.	PROPN
ijtc-1000	46	6	,	,	PUNCT
ijtc-1000	46	7	2023	2023	NUM
ijtc-1000	46	8	)	)	PUNCT
ijtc-1000	46	9	identified	identify	VERB
ijtc-1000	46	10	income	income	NOUN
ijtc-1000	46	11	-	-	PUNCT
ijtc-1000	46	12	decreasing	decrease	VERB
ijtc-1000	46	13	real	real	ADJ
ijtc-1000	46	14	earnings	earning	NOUN
ijtc-1000	46	15	management	management	NOUN
ijtc-1000	46	16	patterns	pattern	NOUN
ijtc-1000	46	17	during	during	ADP
ijtc-1000	46	18	the	the	DET
ijtc-1000	46	19	covid-19	covid-19	PROPN
ijtc-1000	46	20	period	period	NOUN
ijtc-1000	46	21	.	.	PUNCT
ijtc-1000	47	1	(	(	PUNCT
ijtc-1000	47	2	rahman	rahman	PROPN
ijtc-1000	47	3	et	et	PROPN
ijtc-1000	47	4	al	al	PROPN
ijtc-1000	47	5	.	.	PROPN
ijtc-1000	47	6	,	,	PUNCT
ijtc-1000	47	7	2023	2023	NUM
ijtc-1000	47	8	)	)	PUNCT
ijtc-1000	47	9	showcased	showcase	VERB
ijtc-1000	47	10	increased	increase	VERB
ijtc-1000	47	11	real	real	ADJ
ijtc-1000	47	12	earnings	earning	NOUN
ijtc-1000	47	13	management	management	NOUN
ijtc-1000	47	14	in	in	ADP
ijtc-1000	47	15	family	family	NOUN
ijtc-1000	47	16	-	-	PUNCT
ijtc-1000	47	17	owned	own	VERB
ijtc-1000	47	18	chinese	chinese	ADJ
ijtc-1000	47	19	companies	company	NOUN
ijtc-1000	47	20	during	during	ADP
ijtc-1000	47	21	the	the	DET
ijtc-1000	47	22	pandemic	pandemic	NOUN
ijtc-1000	47	23	.	.	PUNCT
ijtc-1000	48	1	additionally	additionally	ADV
ijtc-1000	48	2	,	,	PUNCT
ijtc-1000	48	3	(	(	PUNCT
ijtc-1000	48	4	al	al	PROPN
ijtc-1000	48	5	-	-	PUNCT
ijtc-1000	48	6	begali	begali	PROPN
ijtc-1000	48	7	&	&	CCONJ
ijtc-1000	48	8	phua	phua	PROPN
ijtc-1000	48	9	,	,	PUNCT
ijtc-1000	48	10	2023	2023	NUM
ijtc-1000	48	11	)	)	PUNCT
ijtc-1000	48	12	discovered	discover	VERB
ijtc-1000	48	13	limitations	limitation	NOUN
ijtc-1000	48	14	in	in	ADP
ijtc-1000	48	15	accrual	accrual	ADJ
ijtc-1000	48	16	discretion	discretion	NOUN
ijtc-1000	48	17	but	but	CCONJ
ijtc-1000	48	18	a	a	DET
ijtc-1000	48	19	positive	positive	ADJ
ijtc-1000	48	20	association	association	NOUN
ijtc-1000	48	21	with	with	ADP
ijtc-1000	48	22	real	real	ADJ
ijtc-1000	48	23	earnings	earning	NOUN
ijtc-1000	48	24	management	management	NOUN
ijtc-1000	48	25	in	in	ADP
ijtc-1000	48	26	jordanian	jordanian	ADJ
ijtc-1000	48	27	firms	firm	NOUN
ijtc-1000	48	28	during	during	ADP
ijtc-1000	48	29	covid-19	covid-19	PROPN
ijtc-1000	48	30	.	.	PUNCT
ijtc-1000	49	1	studies	study	NOUN
ijtc-1000	49	2	in	in	ADP
ijtc-1000	49	3	indonesia	indonesia	PROPN
ijtc-1000	49	4	have	have	AUX
ijtc-1000	49	5	also	also	ADV
ijtc-1000	49	6	scrutinized	scrutinize	VERB
ijtc-1000	49	7	earnings	earning	NOUN
ijtc-1000	49	8	management	management	NOUN
ijtc-1000	49	9	during	during	ADP
ijtc-1000	49	10	the	the	DET
ijtc-1000	49	11	pandemic	pandemic	NOUN
ijtc-1000	49	12	.	.	PUNCT
ijtc-1000	50	1	(	(	PUNCT
ijtc-1000	50	2	firmansyah	firmansyah	PROPN
ijtc-1000	50	3	&	&	CCONJ
ijtc-1000	50	4	ardiansyah	ardiansyah	PROPN
ijtc-1000	50	5	,	,	PUNCT
ijtc-1000	50	6	2020	2020	NUM
ijtc-1000	50	7	)	)	PUNCT
ijtc-1000	50	8	found	find	VERB
ijtc-1000	50	9	no	no	DET
ijtc-1000	50	10	differences	difference	NOUN
ijtc-1000	50	11	in	in	ADP
ijtc-1000	50	12	accrual	accrual	ADJ
ijtc-1000	50	13	and	and	CCONJ
ijtc-1000	50	14	real	real	ADJ
ijtc-1000	50	15	earnings	earning	NOUN
ijtc-1000	50	16	management	management	NOUN
ijtc-1000	50	17	levels	level	NOUN
ijtc-1000	50	18	between	between	ADP
ijtc-1000	50	19	the	the	DET
ijtc-1000	50	20	pandemic	pandemic	ADJ
ijtc-1000	50	21	and	and	CCONJ
ijtc-1000	50	22	pre	pre	ADJ
ijtc-1000	50	23	-	-	ADJ
ijtc-1000	50	24	pandemic	pandemic	ADJ
ijtc-1000	50	25	periods	period	NOUN
ijtc-1000	50	26	.	.	PUNCT
ijtc-1000	51	1	(	(	PUNCT
ijtc-1000	51	2	prihatni	prihatni	NOUN
ijtc-1000	51	3	et	et	PROPN
ijtc-1000	51	4	al	al	PROPN
ijtc-1000	51	5	.	.	PROPN
ijtc-1000	51	6	,	,	PUNCT
ijtc-1000	51	7	2023	2023	NUM
ijtc-1000	51	8	)	)	PUNCT
ijtc-1000	51	9	examined	examine	VERB
ijtc-1000	51	10	real	real	ADJ
ijtc-1000	51	11	earnings	earning	NOUN
ijtc-1000	51	12	management	management	NOUN
ijtc-1000	51	13	in	in	ADP
ijtc-1000	51	14	specific	specific	ADJ
ijtc-1000	51	15	sectors	sector	NOUN
ijtc-1000	51	16	,	,	PUNCT
ijtc-1000	51	17	revealing	reveal	VERB
ijtc-1000	51	18	differences	difference	NOUN
ijtc-1000	51	19	in	in	ADP
ijtc-1000	51	20	certain	certain	ADJ
ijtc-1000	51	21	proxies	proxy	NOUN
ijtc-1000	51	22	but	but	CCONJ
ijtc-1000	51	23	not	not	PART
ijtc-1000	51	24	others	other	NOUN
ijtc-1000	51	25	between	between	ADP
ijtc-1000	51	26	companies	company	NOUN
ijtc-1000	51	27	.	.	PUNCT
ijtc-1000	52	1	(	(	PUNCT
ijtc-1000	52	2	pernamasari	pernamasari	PROPN
ijtc-1000	52	3	&	&	CCONJ
ijtc-1000	52	4	tanjung	tanjung	PROPN
ijtc-1000	52	5	,	,	PUNCT
ijtc-1000	52	6	2023	2023	NUM
ijtc-1000	52	7	)	)	PUNCT
ijtc-1000	52	8	noted	note	VERB
ijtc-1000	52	9	differences	difference	NOUN
ijtc-1000	52	10	in	in	ADP
ijtc-1000	52	11	abnormal	abnormal	ADJ
ijtc-1000	52	12	discretionary	discretionary	ADJ
ijtc-1000	52	13	expenses	expense	NOUN
ijtc-1000	52	14	before	before	ADP
ijtc-1000	52	15	and	and	CCONJ
ijtc-1000	52	16	during	during	ADP
ijtc-1000	52	17	the	the	DET
ijtc-1000	52	18	covid-19	covid-19	PROPN
ijtc-1000	52	19	pandemic	pandemic	NOUN
ijtc-1000	52	20	,	,	PUNCT
ijtc-1000	52	21	suggesting	suggest	VERB
ijtc-1000	52	22	a	a	DET
ijtc-1000	52	23	preference	preference	NOUN
ijtc-1000	52	24	for	for	ADP
ijtc-1000	52	25	real	real	ADJ
ijtc-1000	52	26	earnings	earning	NOUN
ijtc-1000	52	27	management	management	NOUN
ijtc-1000	52	28	over	over	ADP
ijtc-1000	52	29	accrual	accrual	ADJ
ijtc-1000	52	30	-	-	PUNCT
ijtc-1000	52	31	based	base	VERB
ijtc-1000	52	32	methods	method	NOUN
ijtc-1000	52	33	.	.	PUNCT
ijtc-1000	53	1	previous	previous	ADJ
ijtc-1000	53	2	research	research	NOUN
ijtc-1000	53	3	by	by	ADP
ijtc-1000	53	4	(	(	PUNCT
ijtc-1000	53	5	suranta	suranta	NOUN
ijtc-1000	53	6	et	et	PROPN
ijtc-1000	53	7	al	al	PROPN
ijtc-1000	53	8	.	.	PROPN
ijtc-1000	53	9	,	,	PUNCT
ijtc-1000	53	10	2010	2010	NUM
ijtc-1000	53	11	,	,	PUNCT
ijtc-1000	53	12	2014	2014	NUM
ijtc-1000	53	13	)	)	PUNCT
ijtc-1000	53	14	highlighted	highlight	VERB
ijtc-1000	53	15	the	the	DET
ijtc-1000	53	16	stronger	strong	ADJ
ijtc-1000	53	17	tendency	tendency	NOUN
ijtc-1000	53	18	for	for	ADP
ijtc-1000	53	19	earnings	earning	NOUN
ijtc-1000	53	20	management	management	NOUN
ijtc-1000	53	21	behavior	behavior	NOUN
ijtc-1000	53	22	during	during	ADP
ijtc-1000	53	23	crises	crisis	NOUN
ijtc-1000	53	24	,	,	PUNCT
ijtc-1000	53	25	emphasizing	emphasize	VERB
ijtc-1000	53	26	the	the	DET
ijtc-1000	53	27	influence	influence	NOUN
ijtc-1000	53	28	of	of	ADP
ijtc-1000	53	29	agency	agency	NOUN
ijtc-1000	53	30	theory	theory	NOUN
ijtc-1000	53	31	on	on	ADP
ijtc-1000	53	32	management	management	NOUN
ijtc-1000	53	33	practices	practice	NOUN
ijtc-1000	53	34	during	during	ADP
ijtc-1000	53	35	turbulent	turbulent	ADJ
ijtc-1000	53	36	periods	period	NOUN
ijtc-1000	53	37	.	.	PUNCT
ijtc-1000	54	1	this	this	DET
ijtc-1000	54	2	study	study	NOUN
ijtc-1000	54	3	replicates	replicate	VERB
ijtc-1000	54	4	and	and	CCONJ
ijtc-1000	54	5	extends	extend	VERB
ijtc-1000	54	6	the	the	DET
ijtc-1000	54	7	work	work	NOUN
ijtc-1000	54	8	of	of	ADP
ijtc-1000	54	9	(	(	PUNCT
ijtc-1000	54	10	angelina	angelina	PROPN
ijtc-1000	54	11	&	&	CCONJ
ijtc-1000	54	12	lindrawati	lindrawati	PROPN
ijtc-1000	54	13	,	,	PUNCT
ijtc-1000	54	14	2022	2022	NUM
ijtc-1000	54	15	)	)	PUNCT
ijtc-1000	54	16	by	by	ADP
ijtc-1000	54	17	including	include	VERB
ijtc-1000	54	18	real	real	ADJ
ijtc-1000	54	19	earnings	earning	NOUN
ijtc-1000	54	20	management	management	NOUN
ijtc-1000	54	21	variables	variable	NOUN
ijtc-1000	54	22	.	.	PUNCT
ijtc-1000	55	1	it	it	PRON
ijtc-1000	55	2	identifies	identify	VERB
ijtc-1000	55	3	a	a	DET
ijtc-1000	55	4	significant	significant	ADJ
ijtc-1000	55	5	disparity	disparity	NOUN
ijtc-1000	55	6	in	in	ADP
ijtc-1000	55	7	accrual	accrual	ADJ
ijtc-1000	55	8	earnings	earning	NOUN
ijtc-1000	55	9	management	management	NOUN
ijtc-1000	55	10	before	before	ADP
ijtc-1000	55	11	and	and	CCONJ
ijtc-1000	55	12	after	after	ADP
ijtc-1000	55	13	the	the	DET
ijtc-1000	55	14	covid-19	covid-19	PROPN
ijtc-1000	55	15	pandemic	pandemic	NOUN
ijtc-1000	55	16	this	this	DET
ijtc-1000	55	17	approach	approach	NOUN
ijtc-1000	55	18	aligns	align	VERB
ijtc-1000	55	19	with	with	ADP
ijtc-1000	55	20	(	(	PUNCT
ijtc-1000	55	21	zhu	zhu	X
ijtc-1000	55	22	et	et	PROPN
ijtc-1000	55	23	al	al	PROPN
ijtc-1000	55	24	.	.	PROPN
ijtc-1000	55	25	,	,	PUNCT
ijtc-1000	55	26	2022	2022	NUM
ijtc-1000	55	27	)	)	PUNCT
ijtc-1000	55	28	suggestion	suggestion	NOUN
ijtc-1000	55	29	to	to	PART
ijtc-1000	55	30	measure	measure	VERB
ijtc-1000	55	31	real	real	ADJ
ijtc-1000	55	32	earnings	earning	NOUN
ijtc-1000	55	33	management	management	NOUN
ijtc-1000	55	34	using	use	VERB
ijtc-1000	55	35	three	three	NUM
ijtc-1000	55	36	proxies	proxy	NOUN
ijtc-1000	55	37	:	:	PUNCT
ijtc-1000	55	38	the	the	DET
ijtc-1000	55	39	abnormal	abnormal	ADJ
ijtc-1000	55	40	operating	operate	VERB
ijtc-1000	55	41	cash	cash	NOUN
ijtc-1000	55	42	flow	flow	NOUN
ijtc-1000	55	43	(	(	PUNCT
ijtc-1000	55	44	abncfo	abncfo	ADJ
ijtc-1000	55	45	)	)	PUNCT
ijtc-1000	55	46	,	,	PUNCT
ijtc-1000	55	47	abnormal	abnormal	ADJ
ijtc-1000	55	48	production	production	NOUN
ijtc-1000	55	49	cost	cost	NOUN
ijtc-1000	55	50	(	(	PUNCT
ijtc-1000	55	51	abnprod	abnprod	NOUN
ijtc-1000	55	52	)	)	PUNCT
ijtc-1000	55	53	and	and	CCONJ
ijtc-1000	55	54	abnormal	abnormal	ADJ
ijtc-1000	55	55	discretionary	discretionary	ADJ
ijtc-1000	55	56	expense	expense	NOUN
ijtc-1000	55	57	(	(	PUNCT
ijtc-1000	55	58	abndisexp	abndisexp	PROPN
ijtc-1000	55	59	)	)	PUNCT
ijtc-1000	55	60	these	these	PRON
ijtc-1000	55	61	include	include	VERB
ijtc-1000	55	62	advertising	advertising	NOUN
ijtc-1000	55	63	,	,	PUNCT
ijtc-1000	55	64	research	research	NOUN
ijtc-1000	55	65	and	and	CCONJ
ijtc-1000	55	66	development	development	NOUN
ijtc-1000	55	67	,	,	PUNCT
ijtc-1000	55	68	selling	selling	NOUN
ijtc-1000	55	69	,	,	PUNCT
ijtc-1000	55	70	general	general	ADJ
ijtc-1000	55	71	and	and	CCONJ
ijtc-1000	55	72	administrative	administrative	ADJ
ijtc-1000	55	73	expenses	expense	NOUN
ijtc-1000	55	74	.	.	PUNCT
ijtc-1000	56	1	it	it	PRON
ijtc-1000	56	2	is	be	AUX
ijtc-1000	56	3	used	use	VERB
ijtc-1000	56	4	as	as	ADP
ijtc-1000	56	5	three	three	NUM
ijtc-1000	56	6	aspects	aspect	NOUN
ijtc-1000	56	7	to	to	PART
ijtc-1000	56	8	measure	measure	VERB
ijtc-1000	56	9	actual	actual	ADJ
ijtc-1000	56	10	earnings	earning	NOUN
ijtc-1000	56	11	management	management	NOUN
ijtc-1000	56	12	.	.	PUNCT
ijtc-1000	57	1	next	next	ADV
ijtc-1000	57	2	,	,	PUNCT
ijtc-1000	57	3	he	he	PRON
ijtc-1000	57	4	created	create	VERB
ijtc-1000	57	5	the	the	DET
ijtc-1000	57	6	rem	rem	NOUN
ijtc-1000	57	7	index	index	NOUN
ijtc-1000	57	8	to	to	PART
ijtc-1000	57	9	measure	measure	VERB
ijtc-1000	57	10	real	real	ADJ
ijtc-1000	57	11	earnings	earning	NOUN
ijtc-1000	57	12	management	management	NOUN
ijtc-1000	57	13	.	.	PUNCT
ijtc-1000	58	1	from	from	ADP
ijtc-1000	58	2	research	research	NOUN
ijtc-1000	58	3	conducted	conduct	VERB
ijtc-1000	58	4	by	by	ADP
ijtc-1000	58	5	angelina	angelina	PROPN
ijtc-1000	58	6	&	&	CCONJ
ijtc-1000	58	7	lindrawati	lindrawati	PROPN
ijtc-1000	58	8	(	(	PUNCT
ijtc-1000	58	9	2022	2022	NUM
ijtc-1000	58	10	)	)	PUNCT
ijtc-1000	58	11	,	,	PUNCT
ijtc-1000	58	12	the	the	DET
ijtc-1000	58	13	formulation	formulation	NOUN
ijtc-1000	58	14	of	of	ADP
ijtc-1000	58	15	the	the	DET
ijtc-1000	58	16	problem	problem	NOUN
ijtc-1000	58	17	in	in	ADP
ijtc-1000	58	18	this	this	DET
ijtc-1000	58	19	study	study	NOUN
ijtc-1000	58	20	is	be	AUX
ijtc-1000	58	21	whether	whether	SCONJ
ijtc-1000	58	22	there	there	PRON
ijtc-1000	58	23	are	be	VERB
ijtc-1000	58	24	differences	difference	NOUN
ijtc-1000	58	25	in	in	ADP
ijtc-1000	58	26	accrual	accrual	ADJ
ijtc-1000	58	27	earnings	earning	NOUN
ijtc-1000	58	28	management	management	NOUN
ijtc-1000	58	29	before	before	ADV
ijtc-1000	58	30	,	,	PUNCT
ijtc-1000	58	31	during	during	ADP
ijtc-1000	58	32	and	and	CCONJ
ijtc-1000	58	33	after	after	ADP
ijtc-1000	58	34	the	the	DET
ijtc-1000	58	35	covid-19	covid-19	PROPN
ijtc-1000	58	36	pandemic	pandemic	NOUN
ijtc-1000	58	37	and	and	CCONJ
ijtc-1000	58	38	whether	whether	SCONJ
ijtc-1000	58	39	there	there	PRON
ijtc-1000	58	40	are	be	VERB
ijtc-1000	58	41	differences	difference	NOUN
ijtc-1000	58	42	in	in	ADP
ijtc-1000	58	43	real	real	ADJ
ijtc-1000	58	44	earnings	earning	NOUN
ijtc-1000	58	45	management	management	NOUN
ijtc-1000	58	46	before	before	ADV
ijtc-1000	58	47	,	,	PUNCT
ijtc-1000	58	48	during	during	ADP
ijtc-1000	58	49	and	and	CCONJ
ijtc-1000	58	50	after	after	ADP
ijtc-1000	59	1	the	the	DET
ijtc-1000	59	2	covid-19	covid-19	PROPN
ijtc-1000	59	3	pandemic	pandemic	NOUN
ijtc-1000	59	4	.	.	PUNCT
ijtc-1000	60	1	agency	agency	NOUN
ijtc-1000	60	2	theory	theory	NOUN
ijtc-1000	60	3	(	(	PUNCT
ijtc-1000	60	4	jensen	jensen	PROPN
ijtc-1000	60	5	&	&	CCONJ
ijtc-1000	60	6	meckling	meckling	PROPN
ijtc-1000	60	7	,	,	PUNCT
ijtc-1000	60	8	1976	1976	NUM
ijtc-1000	60	9	)	)	PUNCT
ijtc-1000	60	10	agency	agency	NOUN
ijtc-1000	60	11	theory	theory	NOUN
ijtc-1000	60	12	highlights	highlight	VERB
ijtc-1000	60	13	inherent	inherent	ADJ
ijtc-1000	60	14	conflicts	conflict	NOUN
ijtc-1000	60	15	known	know	VERB
ijtc-1000	60	16	as	as	ADP
ijtc-1000	60	17	agency	agency	NOUN
ijtc-1000	60	18	problems	problem	NOUN
ijtc-1000	60	19	between	between	ADP
ijtc-1000	60	20	capital	capital	NOUN
ijtc-1000	60	21	owners	owner	NOUN
ijtc-1000	60	22	(	(	PUNCT
ijtc-1000	60	23	principals	principal	NOUN
ijtc-1000	60	24	)	)	PUNCT
ijtc-1000	60	25	and	and	CCONJ
ijtc-1000	60	26	managers	manager	NOUN
ijtc-1000	60	27	(	(	PUNCT
ijtc-1000	60	28	agents	agent	NOUN
ijtc-1000	60	29	)	)	PUNCT
ijtc-1000	60	30	,	,	PUNCT
ijtc-1000	60	31	stemming	stem	VERB
ijtc-1000	60	32	from	from	ADP
ijtc-1000	60	33	differing	differ	VERB
ijtc-1000	60	34	interests	interest	NOUN
ijtc-1000	60	35	.	.	PUNCT
ijtc-1000	61	1	these	these	DET
ijtc-1000	61	2	disparities	disparity	NOUN
ijtc-1000	61	3	often	often	ADV
ijtc-1000	61	4	result	result	VERB
ijtc-1000	61	5	in	in	ADP
ijtc-1000	61	6	managerial	managerial	ADJ
ijtc-1000	61	7	misconduct	misconduct	NOUN
ijtc-1000	61	8	.	.	PUNCT
ijtc-1000	62	1	agency	agency	NOUN
ijtc-1000	62	2	problems	problem	NOUN
ijtc-1000	62	3	arise	arise	VERB
ijtc-1000	62	4	when	when	SCONJ
ijtc-1000	62	5	the	the	DET
ijtc-1000	62	6	owner	owner	NOUN
ijtc-1000	62	7	of	of	ADP
ijtc-1000	62	8	the	the	DET
ijtc-1000	62	9	company	company	NOUN
ijtc-1000	62	10	is	be	AUX
ijtc-1000	62	11	unable	unable	ADJ
ijtc-1000	62	12	to	to	PART
ijtc-1000	62	13	implement	implement	VERB
ijtc-1000	62	14	a	a	DET
ijtc-1000	62	15	direct	direct	ADJ
ijtc-1000	62	16	supervision	supervision	NOUN
ijtc-1000	62	17	mechanism	mechanism	NOUN
ijtc-1000	62	18	over	over	ADP
ijtc-1000	62	19	the	the	DET
ijtc-1000	62	20	actions	action	NOUN
ijtc-1000	62	21	taken	take	VERB
ijtc-1000	62	22	by	by	ADP
ijtc-1000	62	23	managers	manager	NOUN
ijtc-1000	62	24	in	in	ADP
ijtc-1000	62	25	managing	manage	VERB
ijtc-1000	62	26	the	the	DET
ijtc-1000	62	27	company	company	NOUN
ijtc-1000	62	28	.	.	PUNCT
ijtc-1000	63	1	this	this	PRON
ijtc-1000	63	2	can	can	AUX
ijtc-1000	63	3	cause	cause	VERB
ijtc-1000	63	4	managers	manager	NOUN
ijtc-1000	63	5	to	to	PART
ijtc-1000	63	6	act	act	VERB
ijtc-1000	63	7	opportunistically	opportunistically	ADV
ijtc-1000	63	8	,	,	PUNCT
ijtc-1000	63	9	which	which	PRON
ijtc-1000	63	10	has	have	VERB
ijtc-1000	63	11	the	the	DET
ijtc-1000	63	12	potential	potential	NOUN
ijtc-1000	63	13	to	to	PART
ijtc-1000	63	14	harm	harm	VERB
ijtc-1000	63	15	company	company	NOUN
ijtc-1000	63	16	owners	owner	NOUN
ijtc-1000	63	17	(	(	PUNCT
ijtc-1000	63	18	husaini	husaini	X
ijtc-1000	63	19	et	et	PROPN
ijtc-1000	63	20	al	al	PROPN
ijtc-1000	63	21	.	.	PROPN
ijtc-1000	63	22	,	,	PUNCT
ijtc-1000	63	23	2021	2021	NUM
ijtc-1000	63	24	)	)	PUNCT
ijtc-1000	63	25	.	.	PUNCT
ijtc-1000	64	1	the	the	DET
ijtc-1000	64	2	second	second	ADJ
ijtc-1000	64	3	agency	agency	NOUN
ijtc-1000	64	4	issue	issue	NOUN
ijtc-1000	64	5	pertains	pertain	VERB
ijtc-1000	64	6	to	to	ADP
ijtc-1000	64	7	managers	manager	NOUN
ijtc-1000	64	8	,	,	PUNCT
ijtc-1000	64	9	being	be	AUX
ijtc-1000	64	10	internal	internal	ADJ
ijtc-1000	64	11	members	member	NOUN
ijtc-1000	64	12	of	of	ADP
ijtc-1000	64	13	the	the	DET
ijtc-1000	64	14	company	company	NOUN
ijtc-1000	64	15	,	,	PUNCT
ijtc-1000	64	16	possessing	possess	VERB
ijtc-1000	64	17	more	more	ADV
ijtc-1000	64	18	comprehensive	comprehensive	ADJ
ijtc-1000	64	19	insights	insight	NOUN
ijtc-1000	64	20	and	and	CCONJ
ijtc-1000	64	21	future	future	ADJ
ijtc-1000	64	22	prospects	prospect	NOUN
ijtc-1000	64	23	compared	compare	VERB
ijtc-1000	64	24	to	to	ADP
ijtc-1000	64	25	external	external	ADJ
ijtc-1000	64	26	capital	capital	NOUN
ijtc-1000	64	27	owners	owner	NOUN
ijtc-1000	64	28	and	and	CCONJ
ijtc-1000	64	29	stakeholders	stakeholder	NOUN
ijtc-1000	64	30	.	.	PUNCT
ijtc-1000	65	1	this	this	DET
ijtc-1000	65	2	information	information	NOUN
ijtc-1000	65	3	asymmetry	asymmetry	NOUN
ijtc-1000	65	4	between	between	ADP
ijtc-1000	65	5	managers	manager	NOUN
ijtc-1000	65	6	and	and	CCONJ
ijtc-1000	65	7	owners	owner	NOUN
ijtc-1000	65	8	often	often	ADV
ijtc-1000	65	9	leads	lead	VERB
ijtc-1000	65	10	to	to	ADP
ijtc-1000	65	11	conflicts	conflict	NOUN
ijtc-1000	65	12	,	,	PUNCT
ijtc-1000	65	13	as	as	SCONJ
ijtc-1000	65	14	highlighted	highlight	VERB
ijtc-1000	65	15	by	by	ADP
ijtc-1000	65	16	(	(	PUNCT
ijtc-1000	65	17	angelina	angelina	PROPN
ijtc-1000	65	18	&	&	CCONJ
ijtc-1000	65	19	lindrawati	lindrawati	PROPN
ijtc-1000	65	20	,	,	PUNCT
ijtc-1000	65	21	2022	2022	NUM
ijtc-1000	65	22	)	)	PUNCT
ijtc-1000	65	23	.	.	PUNCT
ijtc-1000	66	1	this	this	DET
ijtc-1000	66	2	disparity	disparity	NOUN
ijtc-1000	66	3	in	in	ADP
ijtc-1000	66	4	information	information	NOUN
ijtc-1000	66	5	encourages	encourage	VERB
ijtc-1000	66	6	agents	agent	NOUN
ijtc-1000	66	7	to	to	PART
ijtc-1000	66	8	potentially	potentially	ADV
ijtc-1000	66	9	misrepresent	misrepresent	VERB
ijtc-1000	66	10	or	or	CCONJ
ijtc-1000	66	11	manipulate	manipulate	VERB
ijtc-1000	66	12	information	information	NOUN
ijtc-1000	66	13	,	,	PUNCT
ijtc-1000	66	14	particularly	particularly	ADV
ijtc-1000	66	15	when	when	SCONJ
ijtc-1000	66	16	it	it	PRON
ijtc-1000	66	17	influences	influence	VERB
ijtc-1000	66	18	the	the	DET
ijtc-1000	66	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	66	20	earnings	earning	NOUN
ijtc-1000	66	21	management	management	NOUN
ijtc-1000	66	22	before	before	ADV
ijtc-1000	66	23	,	,	PUNCT
ijtc-1000	66	24	during	during	ADP
ijtc-1000	66	25	and	and	CCONJ
ijtc-1000	66	26	after	after	ADP
ijtc-1000	66	27	covid-19	covid-19	PROPN
ijtc-1000	66	28	period	period	NOUN
ijtc-1000	66	29	in	in	ADP
ijtc-1000	66	30	the	the	DET
ijtc-1000	66	31	hotels	hotel	NOUN
ijtc-1000	66	32	and	and	CCONJ
ijtc-1000	66	33	tourism	tourism	NOUN
ijtc-1000	66	34	subsector	subsector	NOUN
ijtc-1000	66	35	subsector	subsector	NOUN
ijtc-1000	66	36	listed	list	VERB
ijtc-1000	66	37	on	on	ADP
ijtc-1000	66	38	the	the	DET
ijtc-1000	66	39	indonesian	indonesian	ADJ
ijtc-1000	66	40	stock	stock	PROPN
ijtc-1000	66	41	exchange	exchange	PROPN
ijtc-1000	66	42	syahputri	syahputri	ADJ
ijtc-1000	66	43	,	,	PUNCT
ijtc-1000	66	44	midiastuty	midiastuty	NOUN
ijtc-1000	66	45	,	,	PUNCT
ijtc-1000	66	46	suranta	suranta	NOUN
ijtc-1000	66	47	,	,	PUNCT
ijtc-1000	66	48	and	and	CCONJ
ijtc-1000	66	49	putra	putra	PROPN
ijtc-1000	66	50	63	63	NUM
ijtc-1000	66	51	|	|	ADV
ijtc-1000	66	52	ilomata	ilomata	PROPN
ijtc-1000	66	53	international	international	ADJ
ijtc-1000	66	54	journal	journal	NOUN
ijtc-1000	66	55	of	of	ADP
ijtc-1000	66	56	tax	tax	PROPN
ijtc-1000	66	57	&	&	CCONJ
ijtc-1000	66	58	accounting	account	VERB
ijtc-1000	66	59	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	66	60	assessment	assessment	NOUN
ijtc-1000	66	61	of	of	ADP
ijtc-1000	66	62	their	their	PRON
ijtc-1000	66	63	performance	performance	NOUN
ijtc-1000	66	64	.	.	PUNCT
ijtc-1000	67	1	this	this	DET
ijtc-1000	67	2	dynamic	dynamic	ADJ
ijtc-1000	67	3	urges	urge	VERB
ijtc-1000	67	4	agents	agent	NOUN
ijtc-1000	67	5	to	to	PART
ijtc-1000	67	6	strategize	strategize	VERB
ijtc-1000	67	7	on	on	ADP
ijtc-1000	67	8	utilizing	utilize	VERB
ijtc-1000	67	9	accounting	accounting	NOUN
ijtc-1000	67	10	figures	figure	NOUN
ijtc-1000	67	11	to	to	PART
ijtc-1000	67	12	optimize	optimize	VERB
ijtc-1000	67	13	their	their	PRON
ijtc-1000	67	14	gains	gain	NOUN
ijtc-1000	67	15	,	,	PUNCT
ijtc-1000	67	16	commonly	commonly	ADV
ijtc-1000	67	17	known	know	VERB
ijtc-1000	67	18	as	as	ADP
ijtc-1000	67	19	earnings	earning	NOUN
ijtc-1000	67	20	management	management	NOUN
ijtc-1000	67	21	(	(	PUNCT
ijtc-1000	67	22	amaliah	amaliah	PROPN
ijtc-1000	67	23	,	,	PUNCT
ijtc-1000	67	24	2009	2009	NUM
ijtc-1000	67	25	)	)	PUNCT
ijtc-1000	67	26	.	.	PUNCT
ijtc-1000	68	1	earnings	earning	NOUN
ijtc-1000	68	2	management	management	NOUN
ijtc-1000	68	3	as	as	ADP
ijtc-1000	68	4	per	per	ADP
ijtc-1000	68	5	(	(	PUNCT
ijtc-1000	68	6	scott	scott	PROPN
ijtc-1000	68	7	,	,	PUNCT
ijtc-1000	68	8	2015	2015	NUM
ijtc-1000	68	9	)	)	PUNCT
ijtc-1000	68	10	,	,	PUNCT
ijtc-1000	68	11	earnings	earning	NOUN
ijtc-1000	68	12	management	management	NOUN
ijtc-1000	68	13	denotes	denote	VERB
ijtc-1000	68	14	the	the	DET
ijtc-1000	68	15	managerial	managerial	ADJ
ijtc-1000	68	16	practice	practice	NOUN
ijtc-1000	68	17	of	of	ADP
ijtc-1000	68	18	manipulating	manipulate	VERB
ijtc-1000	68	19	financial	financial	ADJ
ijtc-1000	68	20	reports	report	NOUN
ijtc-1000	68	21	to	to	PART
ijtc-1000	68	22	optimize	optimize	VERB
ijtc-1000	68	23	personal	personal	ADJ
ijtc-1000	68	24	or	or	CCONJ
ijtc-1000	68	25	corporate	corporate	ADJ
ijtc-1000	68	26	advantages	advantage	NOUN
ijtc-1000	68	27	through	through	ADP
ijtc-1000	68	28	accounting	accounting	NOUN
ijtc-1000	68	29	policies	policy	NOUN
ijtc-1000	68	30	.	.	PUNCT
ijtc-1000	69	1	this	this	DET
ijtc-1000	69	2	approach	approach	NOUN
ijtc-1000	69	3	represents	represent	VERB
ijtc-1000	69	4	an	an	DET
ijtc-1000	69	5	opportunistic	opportunistic	ADJ
ijtc-1000	69	6	strategy	strategy	NOUN
ijtc-1000	69	7	employed	employ	VERB
ijtc-1000	69	8	by	by	ADP
ijtc-1000	69	9	management	management	NOUN
ijtc-1000	69	10	to	to	PART
ijtc-1000	69	11	enhance	enhance	VERB
ijtc-1000	69	12	their	their	PRON
ijtc-1000	69	13	benefit	benefit	NOUN
ijtc-1000	69	14	and	and	CCONJ
ijtc-1000	69	15	well	well	ADV
ijtc-1000	69	16	-	-	PUNCT
ijtc-1000	69	17	being	being	NOUN
ijtc-1000	69	18	while	while	SCONJ
ijtc-1000	69	19	fulfilling	fulfil	VERB
ijtc-1000	69	20	contractual	contractual	ADJ
ijtc-1000	69	21	obligations	obligation	NOUN
ijtc-1000	69	22	with	with	ADP
ijtc-1000	69	23	the	the	DET
ijtc-1000	69	24	principal	principal	NOUN
ijtc-1000	69	25	.	.	PUNCT
ijtc-1000	70	1	in	in	ADP
ijtc-1000	70	2	the	the	DET
ijtc-1000	70	3	research	research	NOUN
ijtc-1000	70	4	of	of	ADP
ijtc-1000	70	5	(	(	PUNCT
ijtc-1000	70	6	healy	healy	PROPN
ijtc-1000	70	7	&	&	CCONJ
ijtc-1000	70	8	wahlen	wahlen	PROPN
ijtc-1000	70	9	,	,	PUNCT
ijtc-1000	70	10	1999	1999	NUM
ijtc-1000	70	11	)	)	PUNCT
ijtc-1000	70	12	,	,	PUNCT
ijtc-1000	70	13	earnings	earning	NOUN
ijtc-1000	70	14	management	management	NOUN
ijtc-1000	70	15	is	be	AUX
ijtc-1000	70	16	the	the	DET
ijtc-1000	70	17	practice	practice	NOUN
ijtc-1000	70	18	of	of	ADP
ijtc-1000	70	19	misleading	mislead	VERB
ijtc-1000	70	20	multiple	multiple	ADJ
ijtc-1000	70	21	stakeholders	stakeholder	NOUN
ijtc-1000	70	22	,	,	PUNCT
ijtc-1000	70	23	which	which	PRON
ijtc-1000	70	24	occurs	occur	VERB
ijtc-1000	70	25	when	when	SCONJ
ijtc-1000	70	26	managers	manager	NOUN
ijtc-1000	70	27	change	change	VERB
ijtc-1000	70	28	or	or	CCONJ
ijtc-1000	70	29	manipulate	manipulate	VERB
ijtc-1000	70	30	accounting	accounting	NOUN
ijtc-1000	70	31	numbers	number	NOUN
ijtc-1000	70	32	reported	report	VERB
ijtc-1000	70	33	in	in	ADP
ijtc-1000	70	34	financial	financial	ADJ
ijtc-1000	70	35	statements	statement	NOUN
ijtc-1000	70	36	during	during	ADP
ijtc-1000	70	37	financial	financial	ADJ
ijtc-1000	70	38	reporting	reporting	NOUN
ijtc-1000	70	39	and	and	CCONJ
ijtc-1000	70	40	transaction	transaction	NOUN
ijtc-1000	70	41	preparationearnings	preparationearning	NOUN
ijtc-1000	70	42	management	management	NOUN
ijtc-1000	70	43	is	be	AUX
ijtc-1000	70	44	negative	negative	ADJ
ijtc-1000	70	45	since	since	SCONJ
ijtc-1000	70	46	it	it	PRON
ijtc-1000	70	47	covers	cover	VERB
ijtc-1000	70	48	the	the	DET
ijtc-1000	70	49	genuine	genuine	ADJ
ijtc-1000	70	50	data	datum	NOUN
ijtc-1000	70	51	almost	almost	ADV
ijtc-1000	70	52	the	the	DET
ijtc-1000	70	53	company	company	NOUN
ijtc-1000	70	54	's	's	PART
ijtc-1000	70	55	execution	execution	NOUN
ijtc-1000	70	56	.	.	PUNCT
ijtc-1000	71	1	by	by	ADP
ijtc-1000	71	2	giving	give	VERB
ijtc-1000	71	3	insufficient	insufficient	ADJ
ijtc-1000	71	4	and	and	CCONJ
ijtc-1000	71	5	wrong	wrong	ADJ
ijtc-1000	71	6	information	information	NOUN
ijtc-1000	71	7	,	,	PUNCT
ijtc-1000	71	8	profit	profit	NOUN
ijtc-1000	71	9	control	control	NOUN
ijtc-1000	71	10	can	can	AUX
ijtc-1000	71	11	unfavorably	unfavorably	ADV
ijtc-1000	71	12	influence	influence	VERB
ijtc-1000	71	13	asset	asset	NOUN
ijtc-1000	71	14	assignment	assignment	NOUN
ijtc-1000	71	15	,	,	PUNCT
ijtc-1000	71	16	as	as	SCONJ
ijtc-1000	71	17	speculators	speculator	NOUN
ijtc-1000	71	18	may	may	AUX
ijtc-1000	71	19	provide	provide	VERB
ijtc-1000	71	20	funds	fund	NOUN
ijtc-1000	71	21	to	to	ADP
ijtc-1000	71	22	less	less	ADV
ijtc-1000	71	23	creditworthy	creditworthy	ADJ
ijtc-1000	71	24	companies	company	NOUN
ijtc-1000	71	25	(	(	PUNCT
ijtc-1000	71	26	trung	trung	PROPN
ijtc-1000	71	27	et	et	PROPN
ijtc-1000	71	28	al	al	PROPN
ijtc-1000	71	29	.	.	PROPN
ijtc-1000	71	30	,	,	PUNCT
ijtc-1000	71	31	2020	2020	NUM
ijtc-1000	71	32	)	)	PUNCT
ijtc-1000	71	33	.	.	PUNCT
ijtc-1000	72	1	adequate	adequate	ADJ
ijtc-1000	72	2	company	company	NOUN
ijtc-1000	72	3	information	information	NOUN
ijtc-1000	72	4	owned	own	VERB
ijtc-1000	72	5	by	by	ADP
ijtc-1000	72	6	managers	manager	NOUN
ijtc-1000	72	7	is	be	AUX
ijtc-1000	72	8	utilized	utilize	VERB
ijtc-1000	72	9	so	so	SCONJ
ijtc-1000	72	10	that	that	SCONJ
ijtc-1000	72	11	earnings	earning	NOUN
ijtc-1000	72	12	management	management	NOUN
ijtc-1000	72	13	actions	action	NOUN
ijtc-1000	72	14	can	can	AUX
ijtc-1000	72	15	be	be	AUX
ijtc-1000	72	16	carried	carry	VERB
ijtc-1000	72	17	out	out	ADP
ijtc-1000	72	18	(	(	PUNCT
ijtc-1000	72	19	henny	henny	PROPN
ijtc-1000	72	20	,	,	PUNCT
ijtc-1000	72	21	2019	2019	NUM
ijtc-1000	72	22	)	)	PUNCT
ijtc-1000	72	23	.	.	PUNCT
ijtc-1000	73	1	according	accord	VERB
ijtc-1000	73	2	to	to	ADP
ijtc-1000	73	3	agency	agency	NOUN
ijtc-1000	73	4	theory	theory	NOUN
ijtc-1000	73	5	,	,	PUNCT
ijtc-1000	73	6	management	management	NOUN
ijtc-1000	73	7	performs	perform	VERB
ijtc-1000	73	8	earnings	earning	NOUN
ijtc-1000	73	9	management	management	NOUN
ijtc-1000	73	10	opportunistically	opportunistically	ADV
ijtc-1000	73	11	by	by	ADP
ijtc-1000	73	12	prioritizing	prioritize	VERB
ijtc-1000	73	13	its	its	PRON
ijtc-1000	73	14	own	own	ADJ
ijtc-1000	73	15	interests	interest	NOUN
ijtc-1000	73	16	and	and	CCONJ
ijtc-1000	73	17	ignoring	ignore	VERB
ijtc-1000	73	18	the	the	DET
ijtc-1000	73	19	interests	interest	NOUN
ijtc-1000	73	20	of	of	ADP
ijtc-1000	73	21	other	other	ADJ
ijtc-1000	73	22	stakeholders	stakeholder	NOUN
ijtc-1000	73	23	(	(	PUNCT
ijtc-1000	73	24	liu	liu	PROPN
ijtc-1000	73	25	&	&	CCONJ
ijtc-1000	73	26	sun	sun	PROPN
ijtc-1000	73	27	,	,	PUNCT
ijtc-1000	73	28	2022	2022	NUM
ijtc-1000	73	29	)	)	PUNCT
ijtc-1000	73	30	.	.	PUNCT
ijtc-1000	74	1	earnings	earning	NOUN
ijtc-1000	74	2	management	management	NOUN
ijtc-1000	74	3	refers	refer	VERB
ijtc-1000	74	4	to	to	ADP
ijtc-1000	74	5	the	the	DET
ijtc-1000	74	6	deliberate	deliberate	ADJ
ijtc-1000	74	7	alteration	alteration	NOUN
ijtc-1000	74	8	of	of	ADP
ijtc-1000	74	9	accounting	accounting	NOUN
ijtc-1000	74	10	entries	entry	NOUN
ijtc-1000	74	11	and	and	CCONJ
ijtc-1000	74	12	financial	financial	ADJ
ijtc-1000	74	13	data	datum	NOUN
ijtc-1000	74	14	within	within	ADP
ijtc-1000	74	15	financial	financial	ADJ
ijtc-1000	74	16	statements	statement	NOUN
ijtc-1000	74	17	to	to	PART
ijtc-1000	74	18	mislead	mislead	VERB
ijtc-1000	74	19	users	user	NOUN
ijtc-1000	74	20	,	,	PUNCT
ijtc-1000	74	21	as	as	SCONJ
ijtc-1000	74	22	noted	note	VERB
ijtc-1000	74	23	by	by	ADP
ijtc-1000	74	24	(	(	PUNCT
ijtc-1000	74	25	healy	healy	PROPN
ijtc-1000	74	26	&	&	CCONJ
ijtc-1000	74	27	wahlen	wahlen	PROPN
ijtc-1000	74	28	,	,	PUNCT
ijtc-1000	74	29	1999	1999	NUM
ijtc-1000	74	30	)	)	PUNCT
ijtc-1000	74	31	.	.	PUNCT
ijtc-1000	75	1	this	this	DET
ijtc-1000	75	2	practice	practice	NOUN
ijtc-1000	75	3	,	,	PUNCT
ijtc-1000	75	4	from	from	ADP
ijtc-1000	75	5	the	the	DET
ijtc-1000	75	6	perspective	perspective	NOUN
ijtc-1000	75	7	of	of	ADP
ijtc-1000	75	8	financial	financial	ADJ
ijtc-1000	75	9	reporting	reporting	NOUN
ijtc-1000	75	10	,	,	PUNCT
ijtc-1000	75	11	allows	allow	VERB
ijtc-1000	75	12	managers	manager	NOUN
ijtc-1000	75	13	to	to	PART
ijtc-1000	75	14	steer	steer	VERB
ijtc-1000	75	15	clear	clear	ADJ
ijtc-1000	75	16	of	of	ADP
ijtc-1000	75	17	losses	loss	NOUN
ijtc-1000	75	18	or	or	CCONJ
ijtc-1000	75	19	deviations	deviation	NOUN
ijtc-1000	75	20	from	from	ADP
ijtc-1000	75	21	analysts	analyst	NOUN
ijtc-1000	75	22	'	'	PART
ijtc-1000	75	23	profit	profit	NOUN
ijtc-1000	75	24	projections	projection	NOUN
ijtc-1000	75	25	,	,	PUNCT
ijtc-1000	75	26	aiming	aim	VERB
ijtc-1000	75	27	to	to	PART
ijtc-1000	75	28	sidestep	sidestep	VERB
ijtc-1000	75	29	damage	damage	NOUN
ijtc-1000	75	30	to	to	ADP
ijtc-1000	75	31	corporate	corporate	ADJ
ijtc-1000	75	32	reputation	reputation	NOUN
ijtc-1000	75	33	,	,	PUNCT
ijtc-1000	75	34	failure	failure	NOUN
ijtc-1000	75	35	to	to	PART
ijtc-1000	75	36	meet	meet	VERB
ijtc-1000	75	37	investor	investor	NOUN
ijtc-1000	75	38	expectations	expectation	NOUN
ijtc-1000	75	39	,	,	PUNCT
ijtc-1000	75	40	and	and	CCONJ
ijtc-1000	75	41	adverse	adverse	ADJ
ijtc-1000	75	42	reactions	reaction	NOUN
ijtc-1000	75	43	in	in	ADP
ijtc-1000	75	44	stock	stock	NOUN
ijtc-1000	75	45	prices	price	NOUN
ijtc-1000	75	46	,	,	PUNCT
ijtc-1000	75	47	as	as	SCONJ
ijtc-1000	75	48	highlighted	highlight	VERB
ijtc-1000	75	49	by	by	ADP
ijtc-1000	75	50	(	(	PUNCT
ijtc-1000	75	51	sekaranti	sekaranti	PROPN
ijtc-1000	75	52	&	&	CCONJ
ijtc-1000	75	53	juliarto	juliarto	PROPN
ijtc-1000	75	54	,	,	PUNCT
ijtc-1000	75	55	2022	2022	NUM
ijtc-1000	75	56	)	)	PUNCT
ijtc-1000	75	57	.	.	PUNCT
ijtc-1000	76	1	earnings	earning	NOUN
ijtc-1000	76	2	management	management	NOUN
ijtc-1000	76	3	can	can	AUX
ijtc-1000	76	4	be	be	AUX
ijtc-1000	76	5	executed	execute	VERB
ijtc-1000	76	6	through	through	ADP
ijtc-1000	76	7	various	various	ADJ
ijtc-1000	76	8	methods	method	NOUN
ijtc-1000	76	9	.	.	PUNCT
ijtc-1000	77	1	(	(	PUNCT
ijtc-1000	77	2	scott	scott	PROPN
ijtc-1000	77	3	,	,	PUNCT
ijtc-1000	77	4	2015	2015	NUM
ijtc-1000	77	5	)	)	PUNCT
ijtc-1000	77	6	identifies	identify	VERB
ijtc-1000	77	7	strategies	strategy	NOUN
ijtc-1000	77	8	employed	employ	VERB
ijtc-1000	77	9	by	by	ADP
ijtc-1000	77	10	managers	manager	NOUN
ijtc-1000	77	11	such	such	ADJ
ijtc-1000	77	12	as	as	ADP
ijtc-1000	77	13	taking	take	VERB
ijtc-1000	77	14	a	a	DET
ijtc-1000	77	15	big	big	ADJ
ijtc-1000	77	16	bath	bath	NOUN
ijtc-1000	77	17	,	,	PUNCT
ijtc-1000	77	18	minimizing	minimize	VERB
ijtc-1000	77	19	income	income	NOUN
ijtc-1000	77	20	,	,	PUNCT
ijtc-1000	77	21	maximizing	maximize	VERB
ijtc-1000	77	22	income	income	NOUN
ijtc-1000	77	23	,	,	PUNCT
ijtc-1000	77	24	and	and	CCONJ
ijtc-1000	77	25	income	income	NOUN
ijtc-1000	77	26	smoothing	smoothing	NOUN
ijtc-1000	77	27	,	,	PUNCT
ijtc-1000	77	28	which	which	PRON
ijtc-1000	77	29	are	be	AUX
ijtc-1000	77	30	applicable	applicable	ADJ
ijtc-1000	77	31	to	to	ADP
ijtc-1000	77	32	both	both	PRON
ijtc-1000	77	33	accrual	accrual	ADJ
ijtc-1000	77	34	earnings	earning	NOUN
ijtc-1000	77	35	management	management	NOUN
ijtc-1000	77	36	and	and	CCONJ
ijtc-1000	77	37	real	real	ADJ
ijtc-1000	77	38	earnings	earning	NOUN
ijtc-1000	77	39	management	management	NOUN
ijtc-1000	77	40	.	.	PUNCT
ijtc-1000	78	1	the	the	DET
ijtc-1000	78	2	assessment	assessment	NOUN
ijtc-1000	78	3	of	of	ADP
ijtc-1000	78	4	earnings	earning	NOUN
ijtc-1000	78	5	management	management	NOUN
ijtc-1000	78	6	can	can	AUX
ijtc-1000	78	7	be	be	AUX
ijtc-1000	78	8	conducted	conduct	VERB
ijtc-1000	78	9	using	use	VERB
ijtc-1000	78	10	diverse	diverse	ADJ
ijtc-1000	78	11	empirical	empirical	ADJ
ijtc-1000	78	12	models	model	NOUN
ijtc-1000	78	13	including	include	VERB
ijtc-1000	78	14	the	the	DET
ijtc-1000	78	15	aggregate	aggregate	ADJ
ijtc-1000	78	16	accruals	accrual	NOUN
ijtc-1000	78	17	model	model	NOUN
ijtc-1000	78	18	,	,	PUNCT
ijtc-1000	78	19	the	the	DET
ijtc-1000	78	20	specific	specific	ADJ
ijtc-1000	78	21	accruals	accrual	NOUN
ijtc-1000	78	22	model	model	NOUN
ijtc-1000	78	23	,	,	PUNCT
ijtc-1000	78	24	and	and	CCONJ
ijtc-1000	78	25	the	the	DET
ijtc-1000	78	26	distribution	distribution	NOUN
ijtc-1000	78	27	of	of	ADP
ijtc-1000	78	28	earnings	earning	NOUN
ijtc-1000	78	29	approach	approach	NOUN
ijtc-1000	78	30	,	,	PUNCT
ijtc-1000	78	31	as	as	SCONJ
ijtc-1000	78	32	outlined	outline	VERB
ijtc-1000	78	33	by	by	ADP
ijtc-1000	78	34	(	(	PUNCT
ijtc-1000	78	35	sulistyanto	sulistyanto	NOUN
ijtc-1000	78	36	2018	2018	NUM
ijtc-1000	78	37	,	,	PUNCT
ijtc-1000	78	38	n.d	n.d	PROPN
ijtc-1000	78	39	.	.	PROPN
ijtc-1000	78	40	)	)	PUNCT
ijtc-1000	78	41	.	.	PUNCT
ijtc-1000	79	1	accrual	accrual	ADJ
ijtc-1000	79	2	earnings	earning	NOUN
ijtc-1000	79	3	management	management	NOUN
ijtc-1000	79	4	one	one	NUM
ijtc-1000	79	5	method	method	NOUN
ijtc-1000	79	6	employed	employ	VERB
ijtc-1000	79	7	for	for	ADP
ijtc-1000	79	8	earnings	earning	NOUN
ijtc-1000	79	9	management	management	NOUN
ijtc-1000	79	10	involves	involve	VERB
ijtc-1000	79	11	utilizing	utilize	VERB
ijtc-1000	79	12	the	the	DET
ijtc-1000	79	13	accrual	accrual	ADJ
ijtc-1000	79	14	method	method	NOUN
ijtc-1000	79	15	.	.	PUNCT
ijtc-1000	80	1	accruals	accrual	NOUN
ijtc-1000	80	2	signify	signify	VERB
ijtc-1000	80	3	the	the	DET
ijtc-1000	80	4	variance	variance	NOUN
ijtc-1000	80	5	between	between	ADP
ijtc-1000	80	6	a	a	DET
ijtc-1000	80	7	company	company	NOUN
ijtc-1000	80	8	's	's	PART
ijtc-1000	80	9	generated	generate	VERB
ijtc-1000	80	10	net	net	ADJ
ijtc-1000	80	11	cash	cash	NOUN
ijtc-1000	80	12	flow	flow	NOUN
ijtc-1000	80	13	from	from	ADP
ijtc-1000	80	14	operational	operational	ADJ
ijtc-1000	80	15	outcomes	outcome	NOUN
ijtc-1000	80	16	and	and	CCONJ
ijtc-1000	80	17	the	the	DET
ijtc-1000	80	18	reported	report	VERB
ijtc-1000	80	19	profit	profit	NOUN
ijtc-1000	80	20	in	in	ADP
ijtc-1000	80	21	its	its	PRON
ijtc-1000	80	22	income	income	NOUN
ijtc-1000	80	23	statement	statement	NOUN
ijtc-1000	80	24	,	,	PUNCT
ijtc-1000	80	25	encompassing	encompass	VERB
ijtc-1000	80	26	discretionary	discretionary	ADJ
ijtc-1000	80	27	and	and	CCONJ
ijtc-1000	80	28	non	non	ADJ
ijtc-1000	80	29	-	-	ADJ
ijtc-1000	80	30	discretionary	discretionary	ADJ
ijtc-1000	80	31	accruals	accrual	NOUN
ijtc-1000	80	32	(	(	PUNCT
ijtc-1000	80	33	asni	asni	PROPN
ijtc-1000	80	34	&	&	CCONJ
ijtc-1000	80	35	mayasari	mayasari	NOUN
ijtc-1000	80	36	,	,	PUNCT
ijtc-1000	80	37	2018	2018	NUM
ijtc-1000	80	38	)	)	PUNCT
ijtc-1000	80	39	.	.	PUNCT
ijtc-1000	81	1	accrual	accrual	ADJ
ijtc-1000	81	2	earnings	earning	NOUN
ijtc-1000	81	3	management	management	NOUN
ijtc-1000	81	4	denotes	denote	VERB
ijtc-1000	81	5	the	the	DET
ijtc-1000	81	6	alteration	alteration	NOUN
ijtc-1000	81	7	of	of	ADP
ijtc-1000	81	8	accounting	accounting	NOUN
ijtc-1000	81	9	techniques	technique	NOUN
ijtc-1000	81	10	or	or	CCONJ
ijtc-1000	81	11	the	the	DET
ijtc-1000	81	12	strategic	strategic	ADJ
ijtc-1000	81	13	utilization	utilization	NOUN
ijtc-1000	81	14	of	of	ADP
ijtc-1000	81	15	estimations	estimation	NOUN
ijtc-1000	81	16	to	to	PART
ijtc-1000	81	17	boost	boost	VERB
ijtc-1000	81	18	profits	profit	NOUN
ijtc-1000	81	19	(	(	PUNCT
ijtc-1000	81	20	nagar	nagar	NOUN
ijtc-1000	81	21	&	&	CCONJ
ijtc-1000	81	22	sen	sen	PROPN
ijtc-1000	81	23	,	,	PUNCT
ijtc-1000	81	24	2016	2016	NUM
ijtc-1000	81	25	)	)	PUNCT
ijtc-1000	81	26	.	.	PUNCT
ijtc-1000	82	1	this	this	DET
ijtc-1000	82	2	practice	practice	NOUN
ijtc-1000	82	3	of	of	ADP
ijtc-1000	82	4	accrual	accrual	ADJ
ijtc-1000	82	5	earnings	earning	NOUN
ijtc-1000	82	6	management	management	NOUN
ijtc-1000	82	7	is	be	AUX
ijtc-1000	82	8	evident	evident	ADJ
ijtc-1000	82	9	when	when	SCONJ
ijtc-1000	82	10	managers	manager	NOUN
ijtc-1000	82	11	manipulate	manipulate	VERB
ijtc-1000	82	12	accrued	accrue	VERB
ijtc-1000	82	13	earnings	earning	NOUN
ijtc-1000	82	14	,	,	PUNCT
ijtc-1000	82	15	which	which	PRON
ijtc-1000	82	16	are	be	AUX
ijtc-1000	82	17	n't	not	PART
ijtc-1000	82	18	linked	link	VERB
ijtc-1000	82	19	to	to	ADP
ijtc-1000	82	20	cash	cash	NOUN
ijtc-1000	82	21	flow	flow	NOUN
ijtc-1000	82	22	.	.	PUNCT
ijtc-1000	83	1	this	this	DET
ijtc-1000	83	2	manipulation	manipulation	NOUN
ijtc-1000	83	3	technique	technique	NOUN
ijtc-1000	83	4	itself	itself	PRON
ijtc-1000	83	5	is	be	AUX
ijtc-1000	83	6	the	the	DET
ijtc-1000	83	7	result	result	NOUN
ijtc-1000	83	8	of	of	ADP
ijtc-1000	83	9	the	the	DET
ijtc-1000	83	10	application	application	NOUN
ijtc-1000	83	11	of	of	ADP
ijtc-1000	83	12	the	the	DET
ijtc-1000	83	13	accrual	accrual	ADJ
ijtc-1000	83	14	accounting	accounting	NOUN
ijtc-1000	83	15	system	system	NOUN
ijtc-1000	83	16	.	.	PUNCT
ijtc-1000	84	1	accrual	accrual	ADJ
ijtc-1000	84	2	accounting	accounting	NOUN
ijtc-1000	84	3	basically	basically	ADV
ijtc-1000	84	4	requires	require	VERB
ijtc-1000	84	5	estimation	estimation	NOUN
ijtc-1000	84	6	and	and	CCONJ
ijtc-1000	84	7	judgment	judgment	NOUN
ijtc-1000	84	8	,	,	PUNCT
ijtc-1000	84	9	which	which	PRON
ijtc-1000	84	10	gives	give	VERB
ijtc-1000	84	11	managers	manager	NOUN
ijtc-1000	84	12	the	the	DET
ijtc-1000	84	13	freedom	freedom	NOUN
ijtc-1000	84	14	to	to	PART
ijtc-1000	84	15	determine	determine	VERB
ijtc-1000	84	16	and	and	CCONJ
ijtc-1000	84	17	set	set	VERB
ijtc-1000	84	18	accounting	accounting	NOUN
ijtc-1000	84	19	policies	policy	NOUN
ijtc-1000	84	20	.	.	PUNCT
ijtc-1000	85	1	this	this	DET
ijtc-1000	85	2	freedom	freedom	NOUN
ijtc-1000	85	3	also	also	ADV
ijtc-1000	85	4	allows	allow	VERB
ijtc-1000	85	5	managers	manager	NOUN
ijtc-1000	85	6	to	to	PART
ijtc-1000	85	7	embellish	embellish	VERB
ijtc-1000	85	8	financial	financial	ADJ
ijtc-1000	85	9	statements	statement	NOUN
ijtc-1000	85	10	and	and	CCONJ
ijtc-1000	85	11	manage	manage	VERB
ijtc-1000	85	12	income	income	NOUN
ijtc-1000	85	13	(	(	PUNCT
ijtc-1000	85	14	lisnawati	lisnawati	PROPN
ijtc-1000	85	15	&	&	CCONJ
ijtc-1000	85	16	sebrina	sebrina	PROPN
ijtc-1000	85	17	,	,	PUNCT
ijtc-1000	85	18	2019	2019	NUM
ijtc-1000	85	19	)	)	PUNCT
ijtc-1000	85	20	.	.	PUNCT
ijtc-1000	86	1	real	real	ADJ
ijtc-1000	86	2	earnings	earning	NOUN
ijtc-1000	86	3	management	management	NOUN
ijtc-1000	86	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	86	5	earnings	earning	NOUN
ijtc-1000	86	6	management	management	NOUN
ijtc-1000	86	7	before	before	ADV
ijtc-1000	86	8	,	,	PUNCT
ijtc-1000	86	9	during	during	ADP
ijtc-1000	86	10	and	and	CCONJ
ijtc-1000	86	11	after	after	ADP
ijtc-1000	86	12	covid-19	covid-19	PROPN
ijtc-1000	86	13	period	period	NOUN
ijtc-1000	86	14	in	in	ADP
ijtc-1000	86	15	the	the	DET
ijtc-1000	86	16	hotels	hotel	NOUN
ijtc-1000	86	17	and	and	CCONJ
ijtc-1000	86	18	tourism	tourism	NOUN
ijtc-1000	86	19	subsector	subsector	NOUN
ijtc-1000	86	20	subsector	subsector	NOUN
ijtc-1000	86	21	listed	list	VERB
ijtc-1000	86	22	on	on	ADP
ijtc-1000	86	23	the	the	DET
ijtc-1000	86	24	indonesian	indonesian	ADJ
ijtc-1000	86	25	stock	stock	PROPN
ijtc-1000	86	26	exchange	exchange	PROPN
ijtc-1000	86	27	syahputri	syahputri	ADJ
ijtc-1000	86	28	,	,	PUNCT
ijtc-1000	86	29	midiastuty	midiastuty	NOUN
ijtc-1000	86	30	,	,	PUNCT
ijtc-1000	86	31	suranta	suranta	NOUN
ijtc-1000	86	32	,	,	PUNCT
ijtc-1000	86	33	and	and	CCONJ
ijtc-1000	86	34	putra	putra	PROPN
ijtc-1000	86	35	64	64	NUM
ijtc-1000	86	36	|	|	ADV
ijtc-1000	86	37	ilomata	ilomata	PROPN
ijtc-1000	86	38	international	international	ADJ
ijtc-1000	86	39	journal	journal	NOUN
ijtc-1000	86	40	of	of	ADP
ijtc-1000	86	41	tax	tax	PROPN
ijtc-1000	86	42	&	&	CCONJ
ijtc-1000	86	43	accounting	accounting	PROPN
ijtc-1000	86	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1000	86	45	(	(	PUNCT
ijtc-1000	86	46	roychowdhury	roychowdhury	NOUN
ijtc-1000	86	47	,	,	PUNCT
ijtc-1000	86	48	2006	2006	NUM
ijtc-1000	86	49	)	)	PUNCT
ijtc-1000	86	50	defines	define	VERB
ijtc-1000	86	51	real	real	ADJ
ijtc-1000	86	52	earnings	earning	NOUN
ijtc-1000	86	53	management	management	NOUN
ijtc-1000	86	54	(	(	PUNCT
ijtc-1000	86	55	rem	rem	NOUN
ijtc-1000	86	56	)	)	PUNCT
ijtc-1000	86	57	as	as	ADP
ijtc-1000	86	58	a	a	DET
ijtc-1000	86	59	manipulation	manipulation	NOUN
ijtc-1000	86	60	of	of	ADP
ijtc-1000	86	61	a	a	DET
ijtc-1000	86	62	company	company	NOUN
ijtc-1000	86	63	's	's	PART
ijtc-1000	86	64	operational	operational	ADJ
ijtc-1000	86	65	activities	activity	NOUN
ijtc-1000	86	66	,	,	PUNCT
ijtc-1000	86	67	measured	measure	VERB
ijtc-1000	86	68	by	by	ADP
ijtc-1000	86	69	a	a	DET
ijtc-1000	86	70	deviation	deviation	NOUN
ijtc-1000	86	71	from	from	ADP
ijtc-1000	86	72	its	its	PRON
ijtc-1000	86	73	standard	standard	ADJ
ijtc-1000	86	74	operational	operational	ADJ
ijtc-1000	86	75	practices	practice	NOUN
ijtc-1000	86	76	.	.	PUNCT
ijtc-1000	87	1	this	this	DET
ijtc-1000	87	2	form	form	NOUN
ijtc-1000	87	3	of	of	ADP
ijtc-1000	87	4	management	management	NOUN
ijtc-1000	87	5	involves	involve	VERB
ijtc-1000	87	6	altering	alter	VERB
ijtc-1000	87	7	daily	daily	ADJ
ijtc-1000	87	8	activities	activity	NOUN
ijtc-1000	87	9	within	within	ADP
ijtc-1000	87	10	a	a	DET
ijtc-1000	87	11	company	company	NOUN
ijtc-1000	87	12	during	during	ADP
ijtc-1000	87	13	an	an	DET
ijtc-1000	87	14	accounting	accounting	NOUN
ijtc-1000	87	15	period	period	NOUN
ijtc-1000	87	16	.	.	PUNCT
ijtc-1000	88	1	rem	rem	PRON
ijtc-1000	88	2	is	be	AUX
ijtc-1000	88	3	typically	typically	ADV
ijtc-1000	88	4	motivated	motivate	VERB
ijtc-1000	88	5	by	by	ADP
ijtc-1000	88	6	timing	timing	NOUN
ijtc-1000	88	7	,	,	PUNCT
ijtc-1000	88	8	allowing	allow	VERB
ijtc-1000	88	9	for	for	ADP
ijtc-1000	88	10	manipulation	manipulation	NOUN
ijtc-1000	88	11	at	at	ADP
ijtc-1000	88	12	any	any	DET
ijtc-1000	88	13	point	point	NOUN
ijtc-1000	88	14	during	during	ADP
ijtc-1000	88	15	the	the	DET
ijtc-1000	88	16	accounting	accounting	NOUN
ijtc-1000	88	17	period	period	NOUN
ijtc-1000	88	18	to	to	PART
ijtc-1000	88	19	achieve	achieve	VERB
ijtc-1000	88	20	specific	specific	ADJ
ijtc-1000	88	21	goals	goal	NOUN
ijtc-1000	88	22	such	such	ADJ
ijtc-1000	88	23	as	as	ADP
ijtc-1000	88	24	meeting	meet	VERB
ijtc-1000	88	25	profit	profit	NOUN
ijtc-1000	88	26	targets	target	NOUN
ijtc-1000	88	27	,	,	PUNCT
ijtc-1000	88	28	averting	avert	VERB
ijtc-1000	88	29	losses	loss	NOUN
ijtc-1000	88	30	,	,	PUNCT
ijtc-1000	88	31	and	and	CCONJ
ijtc-1000	88	32	aligning	align	VERB
ijtc-1000	88	33	with	with	ADP
ijtc-1000	88	34	analysts	analyst	NOUN
ijtc-1000	88	35	'	'	PART
ijtc-1000	88	36	projections	projection	NOUN
ijtc-1000	88	37	(	(	PUNCT
ijtc-1000	88	38	zurriah	zurriah	PROPN
ijtc-1000	88	39	&	&	CCONJ
ijtc-1000	88	40	sembiring	sembiring	PROPN
ijtc-1000	88	41	,	,	PUNCT
ijtc-1000	88	42	2020	2020	NUM
ijtc-1000	88	43	)	)	PUNCT
ijtc-1000	88	44	.	.	PUNCT
ijtc-1000	89	1	according	accord	VERB
ijtc-1000	89	2	to	to	ADP
ijtc-1000	89	3	(	(	PUNCT
ijtc-1000	89	4	sulistiawan	sulistiawan	NOUN
ijtc-1000	89	5	et	et	PROPN
ijtc-1000	89	6	al	al	PROPN
ijtc-1000	89	7	.	.	PROPN
ijtc-1000	89	8	,	,	PUNCT
ijtc-1000	89	9	2011	2011	NUM
ijtc-1000	89	10	)	)	PUNCT
ijtc-1000	89	11	,	,	PUNCT
ijtc-1000	89	12	earnings	earning	NOUN
ijtc-1000	89	13	management	management	NOUN
ijtc-1000	89	14	through	through	ADP
ijtc-1000	89	15	real	real	ADJ
ijtc-1000	89	16	activities	activity	NOUN
ijtc-1000	89	17	involves	involve	VERB
ijtc-1000	89	18	manipulating	manipulate	VERB
ijtc-1000	89	19	earnings	earning	NOUN
ijtc-1000	89	20	figures	figure	NOUN
ijtc-1000	89	21	via	via	ADP
ijtc-1000	89	22	actions	action	NOUN
ijtc-1000	89	23	arising	arise	VERB
ijtc-1000	89	24	from	from	ADP
ijtc-1000	89	25	normal	normal	ADJ
ijtc-1000	89	26	or	or	CCONJ
ijtc-1000	89	27	operational	operational	ADJ
ijtc-1000	89	28	business	business	NOUN
ijtc-1000	89	29	activities	activity	NOUN
ijtc-1000	89	30	.	.	PUNCT
ijtc-1000	90	1	for	for	ADP
ijtc-1000	90	2	instance	instance	NOUN
ijtc-1000	90	3	,	,	PUNCT
ijtc-1000	90	4	tactics	tactic	NOUN
ijtc-1000	90	5	might	might	AUX
ijtc-1000	90	6	include	include	VERB
ijtc-1000	90	7	delaying	delay	VERB
ijtc-1000	90	8	product	product	NOUN
ijtc-1000	90	9	promotions	promotion	NOUN
ijtc-1000	90	10	or	or	CCONJ
ijtc-1000	90	11	hastening	hasten	VERB
ijtc-1000	90	12	sales	sale	NOUN
ijtc-1000	90	13	through	through	ADP
ijtc-1000	90	14	significant	significant	ADJ
ijtc-1000	90	15	discounts	discount	NOUN
ijtc-1000	90	16	.	.	PUNCT
ijtc-1000	91	1	(	(	PUNCT
ijtc-1000	91	2	ratmono	ratmono	PROPN
ijtc-1000	91	3	,	,	PUNCT
ijtc-1000	91	4	2010	2010	NUM
ijtc-1000	91	5	)	)	PUNCT
ijtc-1000	91	6	elaborates	elaborate	VERB
ijtc-1000	91	7	that	that	SCONJ
ijtc-1000	91	8	real	real	ADJ
ijtc-1000	91	9	earnings	earning	NOUN
ijtc-1000	91	10	management	management	NOUN
ijtc-1000	91	11	practices	practice	NOUN
ijtc-1000	91	12	may	may	AUX
ijtc-1000	91	13	utilize	utilize	VERB
ijtc-1000	91	14	three	three	NUM
ijtc-1000	91	15	techniques	technique	NOUN
ijtc-1000	91	16	:	:	PUNCT
ijtc-1000	91	17	sales	sale	NOUN
ijtc-1000	91	18	manipulation	manipulation	NOUN
ijtc-1000	91	19	,	,	PUNCT
ijtc-1000	91	20	excessive	excessive	ADJ
ijtc-1000	91	21	production	production	NOUN
ijtc-1000	91	22	,	,	PUNCT
ijtc-1000	91	23	and	and	CCONJ
ijtc-1000	91	24	discretionary	discretionary	ADJ
ijtc-1000	91	25	expense	expense	NOUN
ijtc-1000	91	26	reduction	reduction	NOUN
ijtc-1000	91	27	.	.	PUNCT
ijtc-1000	92	1	companies	company	NOUN
ijtc-1000	92	2	suspected	suspect	VERB
ijtc-1000	92	3	of	of	ADP
ijtc-1000	92	4	engaging	engage	VERB
ijtc-1000	92	5	in	in	ADP
ijtc-1000	92	6	these	these	DET
ijtc-1000	92	7	activities	activity	NOUN
ijtc-1000	92	8	typically	typically	ADV
ijtc-1000	92	9	exhibit	exhibit	VERB
ijtc-1000	92	10	higher	high	ADJ
ijtc-1000	92	11	abnormal	abnormal	ADJ
ijtc-1000	92	12	cash	cash	NOUN
ijtc-1000	92	13	flow	flow	NOUN
ijtc-1000	92	14	operations	operation	NOUN
ijtc-1000	92	15	(	(	PUNCT
ijtc-1000	92	16	cfo	cfo	NOUN
ijtc-1000	92	17	)	)	PUNCT
ijtc-1000	92	18	and	and	CCONJ
ijtc-1000	92	19	abnormal	abnormal	ADJ
ijtc-1000	92	20	production	production	NOUN
ijtc-1000	92	21	costs	cost	NOUN
ijtc-1000	92	22	compared	compare	VERB
ijtc-1000	92	23	to	to	ADP
ijtc-1000	92	24	others	other	NOUN
ijtc-1000	92	25	,	,	PUNCT
ijtc-1000	92	26	alongside	alongside	ADP
ijtc-1000	92	27	lower	low	ADJ
ijtc-1000	92	28	abnormal	abnormal	ADJ
ijtc-1000	92	29	discretionary	discretionary	ADJ
ijtc-1000	92	30	expenses	expense	NOUN
ijtc-1000	92	31	(	(	PUNCT
ijtc-1000	92	32	ningsih	ningsih	NOUN
ijtc-1000	92	33	,	,	PUNCT
ijtc-1000	92	34	2017	2017	NUM
ijtc-1000	92	35	)	)	PUNCT
ijtc-1000	92	36	.	.	PUNCT
ijtc-1000	93	1	hypothesis	hypothesis	NOUN
ijtc-1000	93	2	development	development	NOUN
ijtc-1000	93	3	according	accord	VERB
ijtc-1000	93	4	to	to	ADP
ijtc-1000	93	5	agency	agency	NOUN
ijtc-1000	93	6	theory	theory	NOUN
ijtc-1000	93	7	,	,	PUNCT
ijtc-1000	93	8	managers	manager	NOUN
ijtc-1000	93	9	might	might	AUX
ijtc-1000	93	10	engage	engage	VERB
ijtc-1000	93	11	in	in	ADP
ijtc-1000	93	12	earnings	earning	NOUN
ijtc-1000	93	13	management	management	NOUN
ijtc-1000	93	14	for	for	ADP
ijtc-1000	93	15	opportunistic	opportunistic	ADJ
ijtc-1000	93	16	reasons	reason	NOUN
ijtc-1000	93	17	(	(	PUNCT
ijtc-1000	93	18	jensen	jensen	PROPN
ijtc-1000	93	19	&	&	CCONJ
ijtc-1000	93	20	meckling	meckling	PROPN
ijtc-1000	93	21	,	,	PUNCT
ijtc-1000	93	22	1976	1976	NUM
ijtc-1000	93	23	)	)	PUNCT
ijtc-1000	93	24	.	.	PUNCT
ijtc-1000	94	1	this	this	DET
ijtc-1000	94	2	behavior	behavior	NOUN
ijtc-1000	94	3	becomes	become	VERB
ijtc-1000	94	4	particularly	particularly	ADV
ijtc-1000	94	5	significant	significant	ADJ
ijtc-1000	94	6	during	during	ADP
ijtc-1000	94	7	challenging	challenging	ADJ
ijtc-1000	94	8	periods	period	NOUN
ijtc-1000	94	9	for	for	ADP
ijtc-1000	94	10	companies	company	NOUN
ijtc-1000	94	11	,	,	PUNCT
ijtc-1000	94	12	such	such	ADJ
ijtc-1000	94	13	as	as	ADP
ijtc-1000	94	14	crises	crisis	NOUN
ijtc-1000	94	15	or	or	CCONJ
ijtc-1000	94	16	disasters	disaster	NOUN
ijtc-1000	94	17	(	(	PUNCT
ijtc-1000	94	18	lisboa	lisboa	PROPN
ijtc-1000	94	19	&	&	CCONJ
ijtc-1000	94	20	kacharava	kacharava	PROPN
ijtc-1000	94	21	,	,	PUNCT
ijtc-1000	94	22	2018	2018	NUM
ijtc-1000	94	23	)	)	PUNCT
ijtc-1000	94	24	.	.	PUNCT
ijtc-1000	95	1	specifically	specifically	ADV
ijtc-1000	95	2	,	,	PUNCT
ijtc-1000	95	3	during	during	ADP
ijtc-1000	95	4	a	a	DET
ijtc-1000	95	5	pandemic	pandemic	ADJ
ijtc-1000	95	6	or	or	CCONJ
ijtc-1000	95	7	natural	natural	ADJ
ijtc-1000	95	8	calamity	calamity	NOUN
ijtc-1000	95	9	,	,	PUNCT
ijtc-1000	95	10	managers	manager	NOUN
ijtc-1000	95	11	with	with	ADP
ijtc-1000	95	12	moral	moral	ADJ
ijtc-1000	95	13	hazard	hazard	NOUN
ijtc-1000	95	14	intentions	intention	NOUN
ijtc-1000	95	15	possess	possess	VERB
ijtc-1000	95	16	substantial	substantial	ADJ
ijtc-1000	95	17	control	control	NOUN
ijtc-1000	95	18	to	to	PART
ijtc-1000	95	19	strategically	strategically	ADV
ijtc-1000	95	20	alter	alter	VERB
ijtc-1000	95	21	financial	financial	ADJ
ijtc-1000	95	22	statements	statement	NOUN
ijtc-1000	95	23	in	in	ADP
ijtc-1000	95	24	their	their	PRON
ijtc-1000	95	25	favor	favor	NOUN
ijtc-1000	95	26	,	,	PUNCT
ijtc-1000	95	27	potentially	potentially	ADV
ijtc-1000	95	28	risking	risk	VERB
ijtc-1000	95	29	these	these	DET
ijtc-1000	95	30	benefits	benefit	NOUN
ijtc-1000	95	31	in	in	ADP
ijtc-1000	95	32	such	such	ADJ
ijtc-1000	95	33	circumstances	circumstance	NOUN
ijtc-1000	95	34	.	.	PUNCT
ijtc-1000	96	1	earnings	earning	NOUN
ijtc-1000	96	2	management	management	NOUN
ijtc-1000	96	3	typically	typically	ADV
ijtc-1000	96	4	takes	take	VERB
ijtc-1000	96	5	two	two	NUM
ijtc-1000	96	6	forms	form	NOUN
ijtc-1000	96	7	:	:	PUNCT
ijtc-1000	96	8	accrual	accrual	ADJ
ijtc-1000	96	9	earnings	earning	NOUN
ijtc-1000	96	10	management	management	NOUN
ijtc-1000	96	11	and	and	CCONJ
ijtc-1000	96	12	real	real	ADJ
ijtc-1000	96	13	earnings	earning	NOUN
ijtc-1000	96	14	management	management	NOUN
ijtc-1000	96	15	.	.	PUNCT
ijtc-1000	97	1	(	(	PUNCT
ijtc-1000	97	2	badertscher	badertscher	ADJ
ijtc-1000	97	3	,	,	PUNCT
ijtc-1000	97	4	2011	2011	NUM
ijtc-1000	97	5	)	)	PUNCT
ijtc-1000	97	6	asserts	assert	VERB
ijtc-1000	97	7	that	that	SCONJ
ijtc-1000	97	8	accrual	accrual	ADJ
ijtc-1000	97	9	earnings	earning	NOUN
ijtc-1000	97	10	management	management	NOUN
ijtc-1000	97	11	involves	involve	VERB
ijtc-1000	97	12	modifying	modify	VERB
ijtc-1000	97	13	financial	financial	ADJ
ijtc-1000	97	14	reporting	reporting	NOUN
ijtc-1000	97	15	by	by	ADP
ijtc-1000	97	16	altering	alter	VERB
ijtc-1000	97	17	accumulated	accumulate	VERB
ijtc-1000	97	18	income	income	NOUN
ijtc-1000	97	19	or	or	CCONJ
ijtc-1000	97	20	expenses	expense	NOUN
ijtc-1000	97	21	.	.	PUNCT
ijtc-1000	98	1	in	in	ADP
ijtc-1000	98	2	contrast	contrast	NOUN
ijtc-1000	98	3	,	,	PUNCT
ijtc-1000	98	4	real	real	ADJ
ijtc-1000	98	5	earnings	earning	NOUN
ijtc-1000	98	6	management	management	NOUN
ijtc-1000	98	7	involves	involve	VERB
ijtc-1000	98	8	manipulating	manipulate	VERB
ijtc-1000	98	9	displayed	display	VERB
ijtc-1000	98	10	earnings	earning	NOUN
ijtc-1000	98	11	in	in	ADP
ijtc-1000	98	12	financial	financial	ADJ
ijtc-1000	98	13	statements	statement	NOUN
ijtc-1000	98	14	,	,	PUNCT
ijtc-1000	98	15	presenting	present	VERB
ijtc-1000	98	16	an	an	DET
ijtc-1000	98	17	advantage	advantage	NOUN
ijtc-1000	98	18	over	over	ADP
ijtc-1000	98	19	accruals	accrual	NOUN
ijtc-1000	98	20	due	due	ADP
ijtc-1000	98	21	to	to	ADP
ijtc-1000	98	22	its	its	PRON
ijtc-1000	98	23	difficulty	difficulty	NOUN
ijtc-1000	98	24	in	in	ADP
ijtc-1000	98	25	detection	detection	NOUN
ijtc-1000	98	26	by	by	ADP
ijtc-1000	98	27	auditors	auditor	NOUN
ijtc-1000	98	28	or	or	CCONJ
ijtc-1000	98	29	regulators	regulator	NOUN
ijtc-1000	98	30	.	.	PUNCT
ijtc-1000	99	1	empirically	empirically	ADV
ijtc-1000	99	2	,	,	PUNCT
ijtc-1000	99	3	earnings	earning	NOUN
ijtc-1000	99	4	management	management	NOUN
ijtc-1000	99	5	has	have	AUX
ijtc-1000	99	6	been	be	AUX
ijtc-1000	99	7	scrutinized	scrutinize	VERB
ijtc-1000	99	8	in	in	ADP
ijtc-1000	99	9	various	various	ADJ
ijtc-1000	99	10	crisis	crisis	NOUN
ijtc-1000	99	11	periods	period	NOUN
ijtc-1000	99	12	,	,	PUNCT
ijtc-1000	99	13	including	include	VERB
ijtc-1000	99	14	the	the	DET
ijtc-1000	99	15	asian	asian	ADJ
ijtc-1000	99	16	crisis	crisis	NOUN
ijtc-1000	99	17	in	in	ADP
ijtc-1000	99	18	1997	1997	NUM
ijtc-1000	99	19	(	(	PUNCT
ijtc-1000	99	20	chia	chia	PROPN
ijtc-1000	99	21	et	et	PROPN
ijtc-1000	99	22	al	al	PROPN
ijtc-1000	99	23	.	.	PROPN
ijtc-1000	99	24	,	,	PUNCT
ijtc-1000	99	25	2007	2007	NUM
ijtc-1000	99	26	)	)	PUNCT
ijtc-1000	99	27	,	,	PUNCT
ijtc-1000	99	28	the	the	DET
ijtc-1000	99	29	subprime	subprime	ADJ
ijtc-1000	99	30	crisis	crisis	NOUN
ijtc-1000	99	31	in	in	ADP
ijtc-1000	99	32	2007	2007	NUM
ijtc-1000	99	33	-	-	SYM
ijtc-1000	99	34	2009	2009	NUM
ijtc-1000	99	35	,	,	PUNCT
ijtc-1000	99	36	the	the	DET
ijtc-1000	99	37	oil	oil	NOUN
ijtc-1000	99	38	crisis	crisis	NOUN
ijtc-1000	99	39	in	in	ADP
ijtc-1000	99	40	2014(bugshan	2014(bugshan	NUM
ijtc-1000	99	41	et	et	NOUN
ijtc-1000	99	42	al	al	PROPN
ijtc-1000	99	43	.	.	PROPN
ijtc-1000	99	44	,	,	PUNCT
ijtc-1000	99	45	2022	2022	NUM
ijtc-1000	99	46	;	;	PUNCT
ijtc-1000	99	47	kjærland	kjærland	PROPN
ijtc-1000	99	48	et	et	PROPN
ijtc-1000	100	1	al	al	PROPN
ijtc-1000	100	2	.	.	PROPN
ijtc-1000	100	3	,	,	PUNCT
ijtc-1000	100	4	2020	2020	NUM
ijtc-1000	100	5	)	)	PUNCT
ijtc-1000	100	6	and	and	CCONJ
ijtc-1000	100	7	most	most	ADV
ijtc-1000	100	8	recently	recently	ADV
ijtc-1000	100	9	,	,	PUNCT
ijtc-1000	100	10	the	the	DET
ijtc-1000	100	11	2020	2020	NUM
ijtc-1000	100	12	covid-19	covid-19	PROPN
ijtc-1000	100	13	pandemic	pandemic	ADJ
ijtc-1000	100	14	(	(	PUNCT
ijtc-1000	100	15	ali	ali	PROPN
ijtc-1000	100	16	et	et	PROPN
ijtc-1000	100	17	al	al	PROPN
ijtc-1000	100	18	.	.	PROPN
ijtc-1000	100	19	,	,	PUNCT
ijtc-1000	100	20	2021	2021	NUM
ijtc-1000	100	21	;	;	PUNCT
ijtc-1000	100	22	aljughaiman	aljughaiman	NOUN
ijtc-1000	100	23	et	et	PROPN
ijtc-1000	100	24	al	al	PROPN
ijtc-1000	100	25	.	.	PROPN
ijtc-1000	100	26	,	,	PUNCT
ijtc-1000	100	27	2023	2023	NUM
ijtc-1000	100	28	;	;	PUNCT
ijtc-1000	100	29	azizah	azizah	NOUN
ijtc-1000	100	30	,	,	PUNCT
ijtc-1000	100	31	2021	2021	NUM
ijtc-1000	100	32	;	;	PUNCT
ijtc-1000	100	33	lassoued	lassoued	PROPN
ijtc-1000	100	34	&	&	CCONJ
ijtc-1000	100	35	khanchel	khanchel	PROPN
ijtc-1000	100	36	,	,	PUNCT
ijtc-1000	100	37	2021a	2021a	NUM
ijtc-1000	100	38	;	;	PUNCT
ijtc-1000	100	39	yan	yan	PROPN
ijtc-1000	100	40	et	et	PROPN
ijtc-1000	100	41	al	al	PROPN
ijtc-1000	100	42	.	.	PROPN
ijtc-1000	100	43	,	,	PUNCT
ijtc-1000	100	44	2022	2022	NUM
ijtc-1000	100	45	)	)	PUNCT
ijtc-1000	100	46	for	for	ADP
ijtc-1000	100	47	instance	instance	NOUN
ijtc-1000	100	48	,	,	PUNCT
ijtc-1000	100	49	(	(	PUNCT
ijtc-1000	100	50	ali	ali	PROPN
ijtc-1000	100	51	et	et	PROPN
ijtc-1000	100	52	al	al	PROPN
ijtc-1000	100	53	.	.	PROPN
ijtc-1000	100	54	,	,	PUNCT
ijtc-1000	100	55	2021	2021	NUM
ijtc-1000	100	56	)	)	PUNCT
ijtc-1000	100	57	investigated	investigate	VERB
ijtc-1000	100	58	the	the	DET
ijtc-1000	100	59	impact	impact	NOUN
ijtc-1000	100	60	of	of	ADP
ijtc-1000	100	61	the	the	DET
ijtc-1000	100	62	covid-19	covid-19	PROPN
ijtc-1000	100	63	pandemic	pandemic	ADJ
ijtc-1000	100	64	and	and	CCONJ
ijtc-1000	100	65	investor	investor	NOUN
ijtc-1000	100	66	protection	protection	NOUN
ijtc-1000	100	67	on	on	ADP
ijtc-1000	100	68	developing	develop	VERB
ijtc-1000	100	69	countries	country	NOUN
ijtc-1000	100	70	,	,	PUNCT
ijtc-1000	100	71	finding	find	VERB
ijtc-1000	100	72	reduced	reduce	VERB
ijtc-1000	100	73	earnings	earning	NOUN
ijtc-1000	100	74	management	management	NOUN
ijtc-1000	100	75	during	during	ADP
ijtc-1000	100	76	this	this	DET
ijtc-1000	100	77	period	period	NOUN
ijtc-1000	100	78	.	.	PUNCT
ijtc-1000	101	1	conversely	conversely	ADV
ijtc-1000	101	2	,	,	PUNCT
ijtc-1000	101	3	(	(	PUNCT
ijtc-1000	101	4	azizah	azizah	NOUN
ijtc-1000	101	5	,	,	PUNCT
ijtc-1000	101	6	2021	2021	NUM
ijtc-1000	101	7	)	)	PUNCT
ijtc-1000	101	8	observed	observe	VERB
ijtc-1000	101	9	an	an	DET
ijtc-1000	101	10	increase	increase	NOUN
ijtc-1000	101	11	in	in	ADP
ijtc-1000	101	12	earnings	earning	NOUN
ijtc-1000	101	13	management	management	NOUN
ijtc-1000	101	14	of	of	ADP
ijtc-1000	101	15	manufacturing	manufacturing	NOUN
ijtc-1000	101	16	companies	company	NOUN
ijtc-1000	101	17	listed	list	VERB
ijtc-1000	101	18	on	on	ADP
ijtc-1000	101	19	the	the	DET
ijtc-1000	101	20	indonesia	indonesia	PROPN
ijtc-1000	101	21	stock	stock	PROPN
ijtc-1000	101	22	exchange	exchange	PROPN
ijtc-1000	101	23	during	during	ADP
ijtc-1000	101	24	the	the	DET
ijtc-1000	101	25	pandemic	pandemic	NOUN
ijtc-1000	101	26	.	.	PUNCT
ijtc-1000	102	1	similarly	similarly	ADV
ijtc-1000	102	2	,	,	PUNCT
ijtc-1000	102	3	(	(	PUNCT
ijtc-1000	102	4	lassoued	lassoued	PROPN
ijtc-1000	102	5	&	&	CCONJ
ijtc-1000	102	6	khanchel	khanchel	PROPN
ijtc-1000	102	7	,	,	PUNCT
ijtc-1000	102	8	2021b	2021b	NUM
ijtc-1000	102	9	)	)	PUNCT
ijtc-1000	102	10	documented	document	VERB
ijtc-1000	102	11	a	a	DET
ijtc-1000	102	12	considerable	considerable	ADJ
ijtc-1000	102	13	surge	surge	NOUN
ijtc-1000	102	14	in	in	ADP
ijtc-1000	102	15	earnings	earning	NOUN
ijtc-1000	102	16	management	management	NOUN
ijtc-1000	102	17	practices	practice	NOUN
ijtc-1000	102	18	among	among	ADP
ijtc-1000	102	19	listed	list	VERB
ijtc-1000	102	20	companies	company	NOUN
ijtc-1000	102	21	in	in	ADP
ijtc-1000	102	22	europe	europe	PROPN
ijtc-1000	102	23	in	in	ADP
ijtc-1000	102	24	2020	2020	NUM
ijtc-1000	102	25	due	due	ADP
ijtc-1000	102	26	to	to	ADP
ijtc-1000	102	27	the	the	DET
ijtc-1000	102	28	pandemic	pandemic	NOUN
ijtc-1000	102	29	.	.	PUNCT
ijtc-1000	103	1	(	(	PUNCT
ijtc-1000	103	2	aljughaiman	aljughaiman	NOUN
ijtc-1000	103	3	et	et	PROPN
ijtc-1000	103	4	al	al	PROPN
ijtc-1000	103	5	.	.	PROPN
ijtc-1000	103	6	,	,	PUNCT
ijtc-1000	103	7	2023	2023	NUM
ijtc-1000	103	8	;	;	PUNCT
ijtc-1000	103	9	yan	yan	PROPN
ijtc-1000	103	10	et	et	PROPN
ijtc-1000	103	11	al	al	PROPN
ijtc-1000	103	12	.	.	PROPN
ijtc-1000	103	13	,	,	PUNCT
ijtc-1000	103	14	2022	2022	NUM
ijtc-1000	103	15	)	)	PUNCT
ijtc-1000	103	16	also	also	ADV
ijtc-1000	103	17	noted	note	VERB
ijtc-1000	103	18	heightened	heightened	ADJ
ijtc-1000	103	19	earnings	earning	NOUN
ijtc-1000	103	20	management	management	NOUN
ijtc-1000	103	21	behaviors	behavior	NOUN
ijtc-1000	103	22	during	during	ADP
ijtc-1000	103	23	the	the	DET
ijtc-1000	103	24	covid-19	covid-19	PROPN
ijtc-1000	103	25	period	period	NOUN
ijtc-1000	103	26	.	.	PUNCT
ijtc-1000	104	1	in	in	ADP
ijtc-1000	104	2	light	light	NOUN
ijtc-1000	104	3	of	of	ADP
ijtc-1000	104	4	these	these	DET
ijtc-1000	104	5	observations	observation	NOUN
ijtc-1000	104	6	,	,	PUNCT
ijtc-1000	104	7	the	the	DET
ijtc-1000	104	8	following	follow	VERB
ijtc-1000	104	9	hypotheses	hypothesis	NOUN
ijtc-1000	104	10	are	be	AUX
ijtc-1000	104	11	proposed	propose	VERB
ijtc-1000	104	12	:	:	PUNCT
ijtc-1000	104	13	h1	h1	NOUN
ijtc-1000	104	14	:	:	PUNCT
ijtc-1000	104	15	differences	difference	NOUN
ijtc-1000	104	16	exist	exist	VERB
ijtc-1000	104	17	in	in	ADP
ijtc-1000	104	18	accrual	accrual	ADJ
ijtc-1000	104	19	earnings	earning	NOUN
ijtc-1000	104	20	management	management	NOUN
ijtc-1000	104	21	before	before	ADP
ijtc-1000	104	22	and	and	CCONJ
ijtc-1000	104	23	during	during	ADP
ijtc-1000	104	24	the	the	DET
ijtc-1000	104	25	covid-19	covid-19	PROPN
ijtc-1000	104	26	pandemic	pandemic	NOUN
ijtc-1000	104	27	.	.	PUNCT
ijtc-1000	105	1	h2	h2	NOUN
ijtc-1000	105	2	:	:	PUNCT
ijtc-1000	105	3	differences	difference	NOUN
ijtc-1000	105	4	exist	exist	VERB
ijtc-1000	105	5	in	in	ADP
ijtc-1000	105	6	accrual	accrual	ADJ
ijtc-1000	105	7	earnings	earning	NOUN
ijtc-1000	105	8	management	management	NOUN
ijtc-1000	105	9	before	before	ADP
ijtc-1000	105	10	and	and	CCONJ
ijtc-1000	105	11	after	after	ADP
ijtc-1000	105	12	the	the	DET
ijtc-1000	105	13	covid-19	covid-19	PROPN
ijtc-1000	105	14	pandemic	pandemic	NOUN
ijtc-1000	105	15	.	.	PUNCT
ijtc-1000	106	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	106	2	earnings	earning	NOUN
ijtc-1000	106	3	management	management	NOUN
ijtc-1000	106	4	before	before	ADV
ijtc-1000	106	5	,	,	PUNCT
ijtc-1000	106	6	during	during	ADP
ijtc-1000	106	7	and	and	CCONJ
ijtc-1000	106	8	after	after	ADP
ijtc-1000	106	9	covid-19	covid-19	PROPN
ijtc-1000	106	10	period	period	NOUN
ijtc-1000	106	11	in	in	ADP
ijtc-1000	106	12	the	the	DET
ijtc-1000	106	13	hotels	hotel	NOUN
ijtc-1000	106	14	and	and	CCONJ
ijtc-1000	106	15	tourism	tourism	NOUN
ijtc-1000	106	16	subsector	subsector	NOUN
ijtc-1000	106	17	subsector	subsector	NOUN
ijtc-1000	106	18	listed	list	VERB
ijtc-1000	106	19	on	on	ADP
ijtc-1000	106	20	the	the	DET
ijtc-1000	106	21	indonesian	indonesian	ADJ
ijtc-1000	106	22	stock	stock	PROPN
ijtc-1000	106	23	exchange	exchange	PROPN
ijtc-1000	106	24	syahputri	syahputri	ADJ
ijtc-1000	106	25	,	,	PUNCT
ijtc-1000	106	26	midiastuty	midiastuty	NOUN
ijtc-1000	106	27	,	,	PUNCT
ijtc-1000	106	28	suranta	suranta	NOUN
ijtc-1000	106	29	,	,	PUNCT
ijtc-1000	106	30	and	and	CCONJ
ijtc-1000	106	31	putra	putra	PROPN
ijtc-1000	107	1	65	65	NUM
ijtc-1000	107	2	|	|	ADV
ijtc-1000	107	3	ilomata	ilomata	PROPN
ijtc-1000	107	4	international	international	ADJ
ijtc-1000	107	5	journal	journal	NOUN
ijtc-1000	107	6	of	of	ADP
ijtc-1000	107	7	tax	tax	PROPN
ijtc-1000	107	8	&	&	CCONJ
ijtc-1000	107	9	accounting	account	VERB
ijtc-1000	107	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1000	107	11	h3	h3	NOUN
ijtc-1000	107	12	:	:	PUNCT
ijtc-1000	107	13	differences	difference	NOUN
ijtc-1000	107	14	exist	exist	VERB
ijtc-1000	107	15	in	in	ADP
ijtc-1000	107	16	accrual	accrual	ADJ
ijtc-1000	107	17	earnings	earning	NOUN
ijtc-1000	107	18	management	management	NOUN
ijtc-1000	107	19	during	during	ADP
ijtc-1000	107	20	and	and	CCONJ
ijtc-1000	107	21	after	after	ADP
ijtc-1000	107	22	the	the	DET
ijtc-1000	107	23	covid-19	covid-19	PROPN
ijtc-1000	107	24	pandemic	pandemic	NOUN
ijtc-1000	107	25	.	.	PUNCT
ijtc-1000	108	1	h4	h4	NOUN
ijtc-1000	108	2	:	:	PUNCT
ijtc-1000	108	3	differences	difference	NOUN
ijtc-1000	108	4	exist	exist	VERB
ijtc-1000	108	5	in	in	ADP
ijtc-1000	108	6	real	real	ADJ
ijtc-1000	108	7	earnings	earning	NOUN
ijtc-1000	108	8	management	management	NOUN
ijtc-1000	108	9	before	before	ADV
ijtc-1000	108	10	,	,	PUNCT
ijtc-1000	108	11	during	during	ADP
ijtc-1000	108	12	,	,	PUNCT
ijtc-1000	108	13	and	and	CCONJ
ijtc-1000	108	14	after	after	ADP
ijtc-1000	108	15	the	the	DET
ijtc-1000	108	16	covid-19	covid-19	PROPN
ijtc-1000	108	17	pandemic	pandemic	NOUN
ijtc-1000	108	18	.	.	PUNCT
ijtc-1000	108	19	method	method	PROPN
ijtc-1000	108	20	research	research	NOUN
ijtc-1000	108	21	type	type	NOUN
ijtc-1000	108	22	and	and	CCONJ
ijtc-1000	108	23	design	design	NOUN
ijtc-1000	108	24	this	this	DET
ijtc-1000	108	25	study	study	NOUN
ijtc-1000	108	26	adopts	adopt	VERB
ijtc-1000	108	27	a	a	DET
ijtc-1000	108	28	quantitative	quantitative	ADJ
ijtc-1000	108	29	methodology	methodology	NOUN
ijtc-1000	108	30	involving	involve	VERB
ijtc-1000	108	31	descriptive	descriptive	ADJ
ijtc-1000	108	32	secondary	secondary	ADJ
ijtc-1000	108	33	data	datum	NOUN
ijtc-1000	108	34	analysis	analysis	NOUN
ijtc-1000	108	35	alongside	alongside	ADP
ijtc-1000	108	36	descriptive	descriptive	ADJ
ijtc-1000	108	37	statistical	statistical	ADJ
ijtc-1000	108	38	examinations	examination	NOUN
ijtc-1000	108	39	and	and	CCONJ
ijtc-1000	108	40	paired	pair	VERB
ijtc-1000	108	41	sample	sample	NOUN
ijtc-1000	108	42	t	t	PROPN
ijtc-1000	108	43	-	-	PUNCT
ijtc-1000	108	44	tests	test	NOUN
ijtc-1000	108	45	.	.	PUNCT
ijtc-1000	109	1	employing	employ	VERB
ijtc-1000	109	2	a	a	DET
ijtc-1000	109	3	quantitative	quantitative	ADJ
ijtc-1000	109	4	approach	approach	NOUN
ijtc-1000	109	5	,	,	PUNCT
ijtc-1000	109	6	this	this	DET
ijtc-1000	109	7	research	research	NOUN
ijtc-1000	109	8	investigates	investigate	VERB
ijtc-1000	109	9	the	the	DET
ijtc-1000	109	10	impact	impact	NOUN
ijtc-1000	109	11	of	of	ADP
ijtc-1000	109	12	the	the	DET
ijtc-1000	109	13	covid-19	covid-19	PROPN
ijtc-1000	109	14	pandemic	pandemic	NOUN
ijtc-1000	109	15	on	on	ADP
ijtc-1000	109	16	corporate	corporate	ADJ
ijtc-1000	109	17	earnings	earning	NOUN
ijtc-1000	109	18	management	management	NOUN
ijtc-1000	109	19	practices	practice	NOUN
ijtc-1000	109	20	of	of	ADP
ijtc-1000	109	21	companies	company	NOUN
ijtc-1000	109	22	operating	operate	VERB
ijtc-1000	109	23	in	in	ADP
ijtc-1000	109	24	the	the	DET
ijtc-1000	109	25	hotels	hotel	NOUN
ijtc-1000	109	26	and	and	CCONJ
ijtc-1000	109	27	tourism	tourism	NOUN
ijtc-1000	109	28	subsector	subsector	NOUN
ijtc-1000	109	29	and	and	CCONJ
ijtc-1000	109	30	listed	list	VERB
ijtc-1000	109	31	on	on	ADP
ijtc-1000	109	32	the	the	DET
ijtc-1000	109	33	indonesia	indonesia	PROPN
ijtc-1000	109	34	stock	stock	PROPN
ijtc-1000	109	35	exchange	exchange	PROPN
ijtc-1000	109	36	(	(	PUNCT
ijtc-1000	109	37	idx	idx	PROPN
ijtc-1000	109	38	)	)	PUNCT
ijtc-1000	109	39	,	,	PUNCT
ijtc-1000	109	40	with	with	ADP
ijtc-1000	109	41	particular	particular	ADJ
ijtc-1000	109	42	emphasis	emphasis	NOUN
ijtc-1000	109	43	on	on	ADP
ijtc-1000	109	44	accrued	accrued	ADJ
ijtc-1000	109	45	and	and	CCONJ
ijtc-1000	109	46	real	real	ADJ
ijtc-1000	109	47	earnings	earning	NOUN
ijtc-1000	109	48	.	.	PUNCT
ijtc-1000	110	1	during	during	ADP
ijtc-1000	110	2	the	the	DET
ijtc-1000	110	3	research	research	NOUN
ijtc-1000	110	4	period	period	NOUN
ijtc-1000	110	5	from	from	ADP
ijtc-1000	110	6	2017	2017	NUM
ijtc-1000	110	7	to	to	ADP
ijtc-1000	110	8	2022	2022	NUM
ijtc-1000	110	9	.	.	PUNCT
ijtc-1000	111	1	this	this	DET
ijtc-1000	111	2	examination	examination	NOUN
ijtc-1000	111	3	constitutes	constitute	VERB
ijtc-1000	111	4	a	a	DET
ijtc-1000	111	5	covid-19	covid-19	PROPN
ijtc-1000	111	6	pandemic	pandemic	ADJ
ijtc-1000	111	7	event	event	NOUN
ijtc-1000	111	8	study	study	NOUN
ijtc-1000	111	9	aiming	aim	VERB
ijtc-1000	111	10	to	to	ADP
ijtc-1000	111	11	discern	discern	ADJ
ijtc-1000	111	12	variations	variation	NOUN
ijtc-1000	111	13	in	in	ADP
ijtc-1000	111	14	accrual	accrual	ADJ
ijtc-1000	111	15	and	and	CCONJ
ijtc-1000	111	16	real	real	ADJ
ijtc-1000	111	17	earnings	earning	NOUN
ijtc-1000	111	18	values	value	NOUN
ijtc-1000	111	19	before	before	ADV
ijtc-1000	111	20	,	,	PUNCT
ijtc-1000	111	21	during	during	ADP
ijtc-1000	111	22	,	,	PUNCT
ijtc-1000	111	23	and	and	CCONJ
ijtc-1000	111	24	after	after	ADP
ijtc-1000	111	25	the	the	DET
ijtc-1000	111	26	pandemic	pandemic	ADJ
ijtc-1000	111	27	period	period	NOUN
ijtc-1000	111	28	.	.	PUNCT
ijtc-1000	112	1	population	population	NOUN
ijtc-1000	112	2	and	and	CCONJ
ijtc-1000	112	3	sample	sample	NOUN
ijtc-1000	112	4	within	within	ADP
ijtc-1000	112	5	the	the	DET
ijtc-1000	112	6	hotels	hotel	NOUN
ijtc-1000	112	7	and	and	CCONJ
ijtc-1000	112	8	restaurant	restaurant	NOUN
ijtc-1000	112	9	sub	sub	NOUN
ijtc-1000	112	10	-	-	NOUN
ijtc-1000	112	11	sector	sector	NOUN
ijtc-1000	112	12	,	,	PUNCT
ijtc-1000	112	13	47	47	NUM
ijtc-1000	112	14	firms	firm	NOUN
ijtc-1000	112	15	were	be	AUX
ijtc-1000	112	16	included	include	VERB
ijtc-1000	112	17	in	in	ADP
ijtc-1000	112	18	the	the	DET
ijtc-1000	112	19	investigation	investigation	NOUN
ijtc-1000	112	20	.	.	PUNCT
ijtc-1000	113	1	the	the	DET
ijtc-1000	113	2	research	research	NOUN
ijtc-1000	113	3	sample	sample	NOUN
ijtc-1000	113	4	comprised	comprise	VERB
ijtc-1000	113	5	17	17	NUM
ijtc-1000	113	6	businesses	business	NOUN
ijtc-1000	113	7	that	that	PRON
ijtc-1000	113	8	were	be	AUX
ijtc-1000	113	9	listed	list	VERB
ijtc-1000	113	10	on	on	ADP
ijtc-1000	113	11	the	the	DET
ijtc-1000	113	12	indonesia	indonesia	PROPN
ijtc-1000	113	13	stock	stock	PROPN
ijtc-1000	113	14	exchange	exchange	PROPN
ijtc-1000	113	15	(	(	PUNCT
ijtc-1000	113	16	idx	idx	PROPN
ijtc-1000	113	17	)	)	PUNCT
ijtc-1000	113	18	and	and	CCONJ
ijtc-1000	113	19	were	be	AUX
ijtc-1000	113	20	monitored	monitor	VERB
ijtc-1000	113	21	over	over	ADP
ijtc-1000	113	22	a	a	DET
ijtc-1000	113	23	period	period	NOUN
ijtc-1000	113	24	of	of	ADP
ijtc-1000	113	25	six	six	NUM
ijtc-1000	113	26	years	year	NOUN
ijtc-1000	113	27	,	,	PUNCT
ijtc-1000	113	28	from	from	ADP
ijtc-1000	113	29	2017	2017	NUM
ijtc-1000	113	30	to	to	ADP
ijtc-1000	113	31	2022	2022	NUM
ijtc-1000	113	32	.	.	PUNCT
ijtc-1000	114	1	purposive	purposive	ADJ
ijtc-1000	114	2	sampling	sampling	NOUN
ijtc-1000	114	3	was	be	AUX
ijtc-1000	114	4	the	the	DET
ijtc-1000	114	5	sample	sample	NOUN
ijtc-1000	114	6	technique	technique	NOUN
ijtc-1000	114	7	used	use	VERB
ijtc-1000	114	8	,	,	PUNCT
ijtc-1000	114	9	and	and	CCONJ
ijtc-1000	114	10	it	it	PRON
ijtc-1000	114	11	was	be	AUX
ijtc-1000	114	12	determined	determine	VERB
ijtc-1000	114	13	by	by	ADP
ijtc-1000	114	14	the	the	DET
ijtc-1000	114	15	following	follow	VERB
ijtc-1000	114	16	criteria	criterion	NOUN
ijtc-1000	114	17	:	:	PUNCT
ijtc-1000	114	18	(	(	PUNCT
ijtc-1000	114	19	1	1	X
ijtc-1000	114	20	)	)	PUNCT
ijtc-1000	114	21	hotels	hotel	NOUN
ijtc-1000	114	22	and	and	CCONJ
ijtc-1000	114	23	tourism	tourism	NOUN
ijtc-1000	114	24	subsector	subsector	NOUN
ijtc-1000	114	25	companies	company	NOUN
ijtc-1000	114	26	recorded	record	VERB
ijtc-1000	114	27	on	on	ADP
ijtc-1000	114	28	the	the	DET
ijtc-1000	114	29	indonesia	indonesia	PROPN
ijtc-1000	114	30	stock	stock	PROPN
ijtc-1000	114	31	trade	trade	NOUN
ijtc-1000	114	32	from	from	ADP
ijtc-1000	114	33	2017	2017	NUM
ijtc-1000	114	34	to	to	ADP
ijtc-1000	114	35	2022	2022	NUM
ijtc-1000	114	36	;	;	PUNCT
ijtc-1000	114	37	(	(	PUNCT
ijtc-1000	114	38	2	2	X
ijtc-1000	114	39	)	)	PUNCT
ijtc-1000	114	40	companies	company	NOUN
ijtc-1000	114	41	that	that	PRON
ijtc-1000	114	42	recorded	record	VERB
ijtc-1000	114	43	yearly	yearly	ADJ
ijtc-1000	114	44	monetary	monetary	ADJ
ijtc-1000	114	45	reports	report	NOUN
ijtc-1000	114	46	in	in	ADP
ijtc-1000	114	47	indonesian	indonesian	ADJ
ijtc-1000	114	48	rupiah	rupiah	PROPN
ijtc-1000	114	49	(	(	PUNCT
ijtc-1000	114	50	rp	rp	NOUN
ijtc-1000	114	51	)	)	PUNCT
ijtc-1000	114	52	on	on	ADP
ijtc-1000	114	53	a	a	DET
ijtc-1000	114	54	regular	regular	ADJ
ijtc-1000	114	55	basis	basis	NOUN
ijtc-1000	114	56	between	between	ADP
ijtc-1000	114	57	december	december	PROPN
ijtc-1000	114	58	31	31	NUM
ijtc-1000	114	59	,	,	PUNCT
ijtc-1000	114	60	2017	2017	NUM
ijtc-1000	114	61	,	,	PUNCT
ijtc-1000	114	62	and	and	CCONJ
ijtc-1000	114	63	december	december	PROPN
ijtc-1000	114	64	31	31	NUM
ijtc-1000	114	65	,	,	PUNCT
ijtc-1000	114	66	2022	2022	NUM
ijtc-1000	114	67	;	;	PUNCT
ijtc-1000	114	68	and	and	CCONJ
ijtc-1000	114	69	(	(	PUNCT
ijtc-1000	114	70	3	3	X
ijtc-1000	114	71	)	)	PUNCT
ijtc-1000	114	72	companies	company	NOUN
ijtc-1000	114	73	that	that	PRON
ijtc-1000	114	74	provided	provide	VERB
ijtc-1000	114	75	extensive	extensive	ADJ
ijtc-1000	114	76	data	datum	NOUN
ijtc-1000	114	77	for	for	ADP
ijtc-1000	114	78	the	the	DET
ijtc-1000	114	79	evaluation	evaluation	NOUN
ijtc-1000	114	80	of	of	ADP
ijtc-1000	114	81	accrual	accrual	ADJ
ijtc-1000	114	82	management	management	NOUN
ijtc-1000	114	83	and	and	CCONJ
ijtc-1000	114	84	real	real	ADJ
ijtc-1000	114	85	earnings	earning	NOUN
ijtc-1000	114	86	management	management	NOUN
ijtc-1000	114	87	between	between	ADP
ijtc-1000	114	88	december	december	PROPN
ijtc-1000	114	89	31	31	NUM
ijtc-1000	114	90	,	,	PUNCT
ijtc-1000	114	91	2017	2017	NUM
ijtc-1000	114	92	,	,	PUNCT
ijtc-1000	114	93	and	and	CCONJ
ijtc-1000	114	94	december	december	PROPN
ijtc-1000	114	95	31	31	NUM
ijtc-1000	114	96	,	,	PUNCT
ijtc-1000	114	97	2022	2022	NUM
ijtc-1000	114	98	.	.	PUNCT
ijtc-1000	115	1	definition	definition	NOUN
ijtc-1000	115	2	of	of	ADP
ijtc-1000	115	3	operations	operation	NOUN
ijtc-1000	115	4	and	and	CCONJ
ijtc-1000	115	5	variable	variable	ADJ
ijtc-1000	115	6	measurement	measurement	NOUN
ijtc-1000	115	7	variable	variable	PROPN
ijtc-1000	115	8	measurement	measurement	PROPN
ijtc-1000	115	9	source	source	NOUN
ijtc-1000	115	10	variable	variable	PROPN
ijtc-1000	115	11	dependen	dependen	PROPN
ijtc-1000	115	12	period	period	NOUN
ijtc-1000	115	13	before	before	ADV
ijtc-1000	115	14	,	,	PUNCT
ijtc-1000	115	15	during	during	ADP
ijtc-1000	115	16	and	and	CCONJ
ijtc-1000	115	17	after	after	ADP
ijtc-1000	115	18	period	period	NOUN
ijtc-1000	115	19	before	before	ADV
ijtc-1000	115	20	,	,	PUNCT
ijtc-1000	115	21	during	during	ADP
ijtc-1000	115	22	and	and	CCONJ
ijtc-1000	115	23	after	after	ADP
ijtc-1000	115	24	covid	covid	PROPN
ijtc-1000	115	25	19	19	NUM
ijtc-1000	115	26	(	(	PUNCT
ijtc-1000	115	27	angelina	angelina	PROPN
ijtc-1000	115	28	&	&	CCONJ
ijtc-1000	115	29	lindrawati	lindrawati	PROPN
ijtc-1000	115	30	,	,	PUNCT
ijtc-1000	115	31	2022	2022	NUM
ijtc-1000	115	32	;	;	PUNCT
ijtc-1000	115	33	firmansyah	firmansyah	PROPN
ijtc-1000	115	34	&	&	CCONJ
ijtc-1000	115	35	ardiansyah	ardiansyah	PROPN
ijtc-1000	115	36	,	,	PUNCT
ijtc-1000	115	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	115	38	earnings	earning	NOUN
ijtc-1000	115	39	management	management	NOUN
ijtc-1000	115	40	before	before	ADV
ijtc-1000	115	41	,	,	PUNCT
ijtc-1000	115	42	during	during	ADP
ijtc-1000	115	43	and	and	CCONJ
ijtc-1000	115	44	after	after	ADP
ijtc-1000	115	45	covid-19	covid-19	PROPN
ijtc-1000	115	46	period	period	NOUN
ijtc-1000	115	47	in	in	ADP
ijtc-1000	115	48	the	the	DET
ijtc-1000	115	49	hotels	hotel	NOUN
ijtc-1000	115	50	and	and	CCONJ
ijtc-1000	115	51	tourism	tourism	NOUN
ijtc-1000	115	52	subsector	subsector	NOUN
ijtc-1000	115	53	subsector	subsector	NOUN
ijtc-1000	115	54	listed	list	VERB
ijtc-1000	115	55	on	on	ADP
ijtc-1000	115	56	the	the	DET
ijtc-1000	115	57	indonesian	indonesian	ADJ
ijtc-1000	115	58	stock	stock	PROPN
ijtc-1000	115	59	exchange	exchange	PROPN
ijtc-1000	115	60	syahputri	syahputri	ADJ
ijtc-1000	115	61	,	,	PUNCT
ijtc-1000	115	62	midiastuty	midiastuty	NOUN
ijtc-1000	115	63	,	,	PUNCT
ijtc-1000	115	64	suranta	suranta	NOUN
ijtc-1000	115	65	,	,	PUNCT
ijtc-1000	115	66	and	and	CCONJ
ijtc-1000	115	67	putra	putra	PROPN
ijtc-1000	115	68	66	66	NUM
ijtc-1000	115	69	|	|	ADV
ijtc-1000	115	70	ilomata	ilomata	PROPN
ijtc-1000	115	71	international	international	ADJ
ijtc-1000	115	72	journal	journal	NOUN
ijtc-1000	115	73	of	of	ADP
ijtc-1000	115	74	tax	tax	PROPN
ijtc-1000	115	75	&	&	CCONJ
ijtc-1000	115	76	accounting	accounting	PROPN
ijtc-1000	115	77	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1000	115	78	covid	covid	PROPN
ijtc-1000	115	79	19	19	NUM
ijtc-1000	115	80	2020	2020	NUM
ijtc-1000	115	81	;	;	PUNCT
ijtc-1000	115	82	pernamasari	pernamasari	PROPN
ijtc-1000	115	83	&	&	CCONJ
ijtc-1000	115	84	tanjung	tanjung	PROPN
ijtc-1000	115	85	,	,	PUNCT
ijtc-1000	115	86	2023	2023	NUM
ijtc-1000	115	87	;	;	PUNCT
ijtc-1000	115	88	prihatni	prihatni	NOUN
ijtc-1000	115	89	et	et	PROPN
ijtc-1000	115	90	al	al	PROPN
ijtc-1000	115	91	.	.	PROPN
ijtc-1000	115	92	,	,	PUNCT
ijtc-1000	115	93	2023	2023	NUM
ijtc-1000	115	94	;	;	PUNCT
ijtc-1000	115	95	syabilla	syabilla	PROPN
ijtc-1000	115	96	&	&	CCONJ
ijtc-1000	115	97	andi	andi	PROPN
ijtc-1000	115	98	,	,	PUNCT
ijtc-1000	115	99	2021	2021	NUM
ijtc-1000	115	100	)	)	PUNCT
ijtc-1000	115	101	variable	variable	ADJ
ijtc-1000	115	102	independe	independe	NOUN
ijtc-1000	115	103	n	n	PRON
ijtc-1000	115	104	accrual	accrual	ADJ
ijtc-1000	115	105	earnings	earning	NOUN
ijtc-1000	115	106	manage	manage	VERB
ijtc-1000	115	107	ment	ment	ADJ
ijtc-1000	115	108	a.	a.	NOUN
ijtc-1000	115	109	tacit	tacit	NOUN
ijtc-1000	115	110	=	=	SYM
ijtc-1000	115	111	niit	niit	PROPN
ijtc-1000	115	112	–	–	PUNCT
ijtc-1000	115	113	cfoit	cfoit	PROPN
ijtc-1000	115	114	b.	b.	PROPN
ijtc-1000	115	115	tacit	tacit	PROPN
ijtc-1000	115	116	tait−1	tait−1	PROPN
ijtc-1000	115	117	=	=	SYM
ijtc-1000	115	118	𝛽1	𝛽1	NOUN
ijtc-1000	115	119	[	[	PUNCT
ijtc-1000	115	120	1	1	NUM
ijtc-1000	115	121	tait−1	tait−1	PROPN
ijtc-1000	115	122	]	]	X
ijtc-1000	115	123	+	+	CCONJ
ijtc-1000	115	124	β2	β2	NOUN
ijtc-1000	115	125	[	[	PUNCT
ijtc-1000	115	126	δsalesit	δsalesit	NOUN
ijtc-1000	115	127	tait−1	tait−1	PROPN
ijtc-1000	115	128	]	]	X
ijtc-1000	115	129	+	+	CCONJ
ijtc-1000	115	130	β3	β3	ADJ
ijtc-1000	115	131	[	[	PUNCT
ijtc-1000	115	132	ppeit	ppeit	NOUN
ijtc-1000	115	133	tait−1	tait−1	PROPN
ijtc-1000	115	134	]	]	X
ijtc-1000	115	135	c.	c.	PROPN
ijtc-1000	115	136	ndacit=𝛽1	ndacit=𝛽1	PROPN
ijtc-1000	115	137	[	[	PUNCT
ijtc-1000	115	138	1	1	NUM
ijtc-1000	115	139	tait−1	tait−1	PROPN
ijtc-1000	115	140	]	]	X
ijtc-1000	116	1	+	+	CCONJ
ijtc-1000	116	2	β2	β2	NOUN
ijtc-1000	116	3	[	[	PUNCT
ijtc-1000	116	4	δsalesit−δrecit	δsalesit−δrecit	X
ijtc-1000	116	5	tait−1	tait−1	X
ijtc-1000	116	6	]	]	X
ijtc-1000	116	7	+	+	CCONJ
ijtc-1000	116	8	β3	β3	ADJ
ijtc-1000	116	9	[	[	PUNCT
ijtc-1000	116	10	ppeit	ppeit	NOUN
ijtc-1000	116	11	tait−1	tait−1	PROPN
ijtc-1000	116	12	]	]	X
ijtc-1000	116	13	d.	d.	PROPN
ijtc-1000	116	14	dacit	dacit	PROPN
ijtc-1000	116	15	=	=	SYM
ijtc-1000	116	16	tacit	tacit	ADJ
ijtc-1000	116	17	tait−1	tait−1	PROPN
ijtc-1000	116	18	−	−	NOUN
ijtc-1000	116	19	ndacit	ndacit	NOUN
ijtc-1000	116	20	(	(	PUNCT
ijtc-1000	116	21	midiastuty	midiastuty	PROPN
ijtc-1000	116	22	et	et	PROPN
ijtc-1000	116	23	al	al	PROPN
ijtc-1000	116	24	.	.	PROPN
ijtc-1000	116	25	,	,	PUNCT
ijtc-1000	116	26	2020	2020	NUM
ijtc-1000	116	27	)	)	PUNCT
ijtc-1000	116	28	real	real	ADJ
ijtc-1000	116	29	earnings	earning	NOUN
ijtc-1000	116	30	manage	manage	NOUN
ijtc-1000	116	31	ment	ment	X
ijtc-1000	116	32	cfoit	cfoit	PROPN
ijtc-1000	116	33	tait	tait	PROPN
ijtc-1000	116	34	−	−	PROPN
ijtc-1000	116	35	1	1	NUM
ijtc-1000	116	36	=	=	SYM
ijtc-1000	116	37	k1	k1	X
ijtc-1000	116	38	[	[	PUNCT
ijtc-1000	116	39	1	1	NUM
ijtc-1000	116	40	tait	tait	X
ijtc-1000	116	41	−	−	ADP
ijtc-1000	116	42	1	1	NUM
ijtc-1000	116	43	]	]	PUNCT
ijtc-1000	116	44	+	+	CCONJ
ijtc-1000	116	45	k2	k2	X
ijtc-1000	116	46	[	[	PUNCT
ijtc-1000	116	47	salesit	salesit	NOUN
ijtc-1000	116	48	tait	tait	PROPN
ijtc-1000	116	49	−	−	PROPN
ijtc-1000	116	50	1	1	NUM
ijtc-1000	116	51	]	]	PUNCT
ijtc-1000	116	52	+	+	CCONJ
ijtc-1000	116	53	k3	k3	ADJ
ijtc-1000	116	54	[	[	PUNCT
ijtc-1000	116	55	𝛥salesit	𝛥salesit	PROPN
ijtc-1000	116	56	tait	tait	X
ijtc-1000	116	57	−	−	ADP
ijtc-1000	116	58	1	1	NUM
ijtc-1000	116	59	]	]	PUNCT
ijtc-1000	116	60	𝐀𝐁𝐍_𝐂𝐅𝐎	𝐀𝐁𝐍_𝐂𝐅𝐎	PUNCT
ijtc-1000	116	61	=	=	SYM
ijtc-1000	116	62	cfoit	cfoit	PROPN
ijtc-1000	116	63	−	−	ADP
ijtc-1000	116	64	cfoit	cfoit	PROPN
ijtc-1000	116	65	tait−1	tait−1	PROPN
ijtc-1000	116	66	prodit	prodit	NOUN
ijtc-1000	116	67	tait	tait	X
ijtc-1000	116	68	−	−	PROPN
ijtc-1000	116	69	1	1	NUM
ijtc-1000	116	70	=	=	SYM
ijtc-1000	116	71	k1	k1	X
ijtc-1000	116	72	[	[	PUNCT
ijtc-1000	116	73	1	1	NUM
ijtc-1000	116	74	tait	tait	X
ijtc-1000	116	75	−	−	ADP
ijtc-1000	116	76	1	1	NUM
ijtc-1000	116	77	]	]	PUNCT
ijtc-1000	116	78	+	+	CCONJ
ijtc-1000	116	79	k2	k2	X
ijtc-1000	116	80	[	[	PUNCT
ijtc-1000	116	81	salesit	salesit	NOUN
ijtc-1000	116	82	tait	tait	PROPN
ijtc-1000	116	83	−	−	PROPN
ijtc-1000	116	84	1	1	NUM
ijtc-1000	116	85	]	]	PUNCT
ijtc-1000	116	86	+	+	CCONJ
ijtc-1000	116	87	k3	k3	ADJ
ijtc-1000	116	88	[	[	PUNCT
ijtc-1000	116	89	𝛥salesit	𝛥salesit	PROPN
ijtc-1000	116	90	tait	tait	PROPN
ijtc-1000	116	91	−	−	ADP
ijtc-1000	116	92	1	1	NUM
ijtc-1000	116	93	]	]	PUNCT
ijtc-1000	116	94	+	+	CCONJ
ijtc-1000	116	95	k4	k4	PROPN
ijtc-1000	116	96	∆salesit	∆salesit	NUM
ijtc-1000	116	97	−	−	PROPN
ijtc-1000	116	98	1	1	NUM
ijtc-1000	116	99	tait	tait	X
ijtc-1000	116	100	−	−	PROPN
ijtc-1000	116	101	1	1	NUM
ijtc-1000	116	102	𝐀𝐁𝐍_𝐏𝐑𝐎𝐃	𝐀𝐁𝐍_𝐏𝐑𝐎𝐃	NOUN
ijtc-1000	116	103	=	=	NOUN
ijtc-1000	116	104	prodit	prodit	NOUN
ijtc-1000	116	105	−	−	PROPN
ijtc-1000	116	106	prodit	prodit	NOUN
ijtc-1000	116	107	tait	tait	NOUN
ijtc-1000	116	108	−	−	PROPN
ijtc-1000	116	109	1	1	NUM
ijtc-1000	116	110	disexpit	disexpit	NOUN
ijtc-1000	116	111	tait	tait	X
ijtc-1000	116	112	−	−	PROPN
ijtc-1000	116	113	1	1	NUM
ijtc-1000	116	114	=	=	SYM
ijtc-1000	116	115	k1	k1	X
ijtc-1000	116	116	[	[	PUNCT
ijtc-1000	116	117	1	1	NUM
ijtc-1000	116	118	tait	tait	X
ijtc-1000	116	119	−	−	ADP
ijtc-1000	116	120	1	1	NUM
ijtc-1000	116	121	]	]	PUNCT
ijtc-1000	116	122	+	+	CCONJ
ijtc-1000	116	123	k2	k2	PROPN
ijtc-1000	116	124	∆salesit	∆salesit	NOUN
ijtc-1000	116	125	−	−	PROPN
ijtc-1000	116	126	1	1	NUM
ijtc-1000	116	127	tait	tait	X
ijtc-1000	116	128	−	−	ADP
ijtc-1000	116	129	1	1	NUM
ijtc-1000	116	130	𝐀𝐁𝐍_𝐃𝐈𝐒𝐄𝐗𝐏	𝐀𝐁𝐍_𝐃𝐈𝐒𝐄𝐗𝐏	NOUN
ijtc-1000	116	131	=	=	SYM
ijtc-1000	116	132	disexptit	disexptit	NOUN
ijtc-1000	116	133	−	−	PROPN
ijtc-1000	116	134	disexptit	disexptit	NOUN
ijtc-1000	116	135	tait−1	tait−1	PROPN
ijtc-1000	116	136	(	(	PUNCT
ijtc-1000	116	137	roychowdhury	roychowdhury	NOUN
ijtc-1000	116	138	,	,	PUNCT
ijtc-1000	116	139	2006	2006	NUM
ijtc-1000	116	140	)	)	PUNCT
ijtc-1000	116	141	data	datum	NOUN
ijtc-1000	116	142	collection	collection	NOUN
ijtc-1000	116	143	method	method	NOUN
ijtc-1000	116	144	this	this	DET
ijtc-1000	116	145	study	study	NOUN
ijtc-1000	116	146	uses	use	VERB
ijtc-1000	116	147	secondary	secondary	ADJ
ijtc-1000	116	148	data	datum	NOUN
ijtc-1000	116	149	that	that	PRON
ijtc-1000	116	150	was	be	AUX
ijtc-1000	116	151	obtained	obtain	VERB
ijtc-1000	116	152	from	from	ADP
ijtc-1000	116	153	fully	fully	ADV
ijtc-1000	116	154	disclosed	disclose	VERB
ijtc-1000	116	155	audited	audit	VERB
ijtc-1000	116	156	annual	annual	ADJ
ijtc-1000	116	157	financial	financial	ADJ
ijtc-1000	116	158	reports	report	NOUN
ijtc-1000	116	159	that	that	PRON
ijtc-1000	116	160	were	be	AUX
ijtc-1000	116	161	posted	post	VERB
ijtc-1000	116	162	on	on	ADP
ijtc-1000	116	163	the	the	DET
ijtc-1000	116	164	indonesia	indonesia	PROPN
ijtc-1000	116	165	stock	stock	PROPN
ijtc-1000	116	166	exchange	exchange	PROPN
ijtc-1000	116	167	(	(	PUNCT
ijtc-1000	116	168	idx	idx	PROPN
ijtc-1000	116	169	)	)	PUNCT
ijtc-1000	116	170	between	between	ADP
ijtc-1000	116	171	2017	2017	NUM
ijtc-1000	116	172	and	and	CCONJ
ijtc-1000	116	173	2022	2022	NUM
ijtc-1000	116	174	.	.	PUNCT
ijtc-1000	117	1	the	the	DET
ijtc-1000	117	2	indonesia	indonesia	PROPN
ijtc-1000	117	3	stock	stock	PROPN
ijtc-1000	117	4	exchange	exchange	PROPN
ijtc-1000	117	5	's	's	PART
ijtc-1000	117	6	official	official	ADJ
ijtc-1000	117	7	website	website	NOUN
ijtc-1000	117	8	(	(	PUNCT
ijtc-1000	117	9	www.idx.co.id	www.idx.co.id	PROPN
ijtc-1000	117	10	)	)	PUNCT
ijtc-1000	117	11	and	and	CCONJ
ijtc-1000	117	12	the	the	DET
ijtc-1000	117	13	individual	individual	ADJ
ijtc-1000	117	14	firms	firm	NOUN
ijtc-1000	117	15	'	'	PART
ijtc-1000	117	16	official	official	ADJ
ijtc-1000	117	17	websites	website	NOUN
ijtc-1000	117	18	served	serve	VERB
ijtc-1000	117	19	as	as	ADP
ijtc-1000	117	20	the	the	DET
ijtc-1000	117	21	main	main	ADJ
ijtc-1000	117	22	sources	source	NOUN
ijtc-1000	117	23	of	of	ADP
ijtc-1000	117	24	the	the	DET
ijtc-1000	117	25	data	datum	NOUN
ijtc-1000	117	26	.	.	PUNCT
ijtc-1000	118	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	118	2	earnings	earning	NOUN
ijtc-1000	118	3	management	management	NOUN
ijtc-1000	118	4	before	before	ADV
ijtc-1000	118	5	,	,	PUNCT
ijtc-1000	118	6	during	during	ADP
ijtc-1000	118	7	and	and	CCONJ
ijtc-1000	118	8	after	after	ADP
ijtc-1000	118	9	covid-19	covid-19	PROPN
ijtc-1000	118	10	period	period	NOUN
ijtc-1000	118	11	in	in	ADP
ijtc-1000	118	12	the	the	DET
ijtc-1000	118	13	hotels	hotel	NOUN
ijtc-1000	118	14	and	and	CCONJ
ijtc-1000	118	15	tourism	tourism	NOUN
ijtc-1000	118	16	subsector	subsector	NOUN
ijtc-1000	118	17	subsector	subsector	NOUN
ijtc-1000	118	18	listed	list	VERB
ijtc-1000	118	19	on	on	ADP
ijtc-1000	118	20	the	the	DET
ijtc-1000	118	21	indonesian	indonesian	ADJ
ijtc-1000	118	22	stock	stock	PROPN
ijtc-1000	118	23	exchange	exchange	PROPN
ijtc-1000	118	24	syahputri	syahputri	ADJ
ijtc-1000	118	25	,	,	PUNCT
ijtc-1000	118	26	midiastuty	midiastuty	NOUN
ijtc-1000	118	27	,	,	PUNCT
ijtc-1000	118	28	suranta	suranta	NOUN
ijtc-1000	118	29	,	,	PUNCT
ijtc-1000	118	30	and	and	CCONJ
ijtc-1000	118	31	putra	putra	PROPN
ijtc-1000	118	32	67	67	NUM
ijtc-1000	119	1	|	|	CCONJ
ijtc-1000	119	2	ilomata	ilomata	PROPN
ijtc-1000	119	3	international	international	ADJ
ijtc-1000	119	4	journal	journal	NOUN
ijtc-1000	119	5	of	of	ADP
ijtc-1000	119	6	tax	tax	PROPN
ijtc-1000	119	7	&	&	CCONJ
ijtc-1000	119	8	accounting	accounting	PROPN
ijtc-1000	119	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1000	119	10	data	datum	NOUN
ijtc-1000	119	11	analysis	analysis	NOUN
ijtc-1000	119	12	the	the	DET
ijtc-1000	119	13	paired	pair	VERB
ijtc-1000	119	14	sample	sample	NOUN
ijtc-1000	119	15	t	t	NOUN
ijtc-1000	119	16	-	-	PUNCT
ijtc-1000	119	17	test	test	NOUN
ijtc-1000	119	18	and	and	CCONJ
ijtc-1000	119	19	descriptive	descriptive	ADJ
ijtc-1000	119	20	statistical	statistical	ADJ
ijtc-1000	119	21	analysis	analysis	NOUN
ijtc-1000	119	22	are	be	AUX
ijtc-1000	119	23	the	the	DET
ijtc-1000	119	24	main	main	ADJ
ijtc-1000	119	25	analytical	analytical	ADJ
ijtc-1000	119	26	techniques	technique	NOUN
ijtc-1000	119	27	used	use	VERB
ijtc-1000	119	28	in	in	ADP
ijtc-1000	119	29	this	this	DET
ijtc-1000	119	30	study	study	NOUN
ijtc-1000	119	31	to	to	PART
ijtc-1000	119	32	evaluate	evaluate	VERB
ijtc-1000	119	33	the	the	DET
ijtc-1000	119	34	impact	impact	NOUN
ijtc-1000	119	35	of	of	ADP
ijtc-1000	119	36	the	the	DET
ijtc-1000	119	37	covid-19	covid-19	PROPN
ijtc-1000	119	38	epidemic	epidemic	NOUN
ijtc-1000	119	39	on	on	ADP
ijtc-1000	119	40	accrual	accrual	ADJ
ijtc-1000	119	41	and	and	CCONJ
ijtc-1000	119	42	actual	actual	ADJ
ijtc-1000	119	43	earnings	earning	NOUN
ijtc-1000	119	44	values	value	NOUN
ijtc-1000	119	45	.	.	PUNCT
ijtc-1000	120	1	each	each	DET
ijtc-1000	120	2	variable	variable	NOUN
ijtc-1000	120	3	is	be	AUX
ijtc-1000	120	4	represented	represent	VERB
ijtc-1000	120	5	by	by	ADP
ijtc-1000	120	6	the	the	DET
ijtc-1000	120	7	descriptive	descriptive	ADJ
ijtc-1000	120	8	statistical	statistical	ADJ
ijtc-1000	120	9	analysis	analysis	NOUN
ijtc-1000	120	10	,	,	PUNCT
ijtc-1000	120	11	and	and	CCONJ
ijtc-1000	120	12	possible	possible	ADJ
ijtc-1000	120	13	differences	difference	NOUN
ijtc-1000	120	14	between	between	ADP
ijtc-1000	120	15	accrued	accrue	VERB
ijtc-1000	120	16	earnings	earning	NOUN
ijtc-1000	120	17	management	management	NOUN
ijtc-1000	120	18	and	and	CCONJ
ijtc-1000	120	19	real	real	ADJ
ijtc-1000	120	20	earnings	earning	NOUN
ijtc-1000	120	21	management	management	NOUN
ijtc-1000	120	22	that	that	PRON
ijtc-1000	120	23	is	be	AUX
ijtc-1000	120	24	in	in	ADP
ijtc-1000	120	25	abnormal	abnormal	ADJ
ijtc-1000	120	26	cash	cash	NOUN
ijtc-1000	120	27	flow	flow	NOUN
ijtc-1000	120	28	operations	operation	NOUN
ijtc-1000	120	29	(	(	PUNCT
ijtc-1000	120	30	abncfo	abncfo	ADJ
ijtc-1000	120	31	)	)	PUNCT
ijtc-1000	120	32	,	,	PUNCT
ijtc-1000	120	33	abnormal	abnormal	ADJ
ijtc-1000	120	34	production	production	NOUN
ijtc-1000	120	35	costs	cost	NOUN
ijtc-1000	120	36	(	(	PUNCT
ijtc-1000	120	37	abnprod	abnprod	NOUN
ijtc-1000	120	38	)	)	PUNCT
ijtc-1000	120	39	,	,	PUNCT
ijtc-1000	120	40	and	and	CCONJ
ijtc-1000	120	41	abnormal	abnormal	ADJ
ijtc-1000	120	42	discretionary	discretionary	ADJ
ijtc-1000	120	43	expenses	expense	NOUN
ijtc-1000	120	44	(	(	PUNCT
ijtc-1000	120	45	abndisexp	abndisexp	PROPN
ijtc-1000	120	46	)	)	PUNCT
ijtc-1000	120	47	prior	prior	ADV
ijtc-1000	120	48	to	to	ADP
ijtc-1000	120	49	,	,	PUNCT
ijtc-1000	120	50	during	during	ADP
ijtc-1000	120	51	,	,	PUNCT
ijtc-1000	120	52	and	and	CCONJ
ijtc-1000	120	53	following	follow	VERB
ijtc-1000	120	54	the	the	DET
ijtc-1000	120	55	covid-19	covid-19	PROPN
ijtc-1000	120	56	pandemic	pandemic	NOUN
ijtc-1000	120	57	are	be	AUX
ijtc-1000	120	58	determined	determine	VERB
ijtc-1000	120	59	by	by	ADP
ijtc-1000	120	60	means	mean	NOUN
ijtc-1000	120	61	of	of	ADP
ijtc-1000	120	62	the	the	DET
ijtc-1000	120	63	paired	pair	VERB
ijtc-1000	120	64	sample	sample	NOUN
ijtc-1000	120	65	t	t	NOUN
ijtc-1000	120	66	-	-	PUNCT
ijtc-1000	120	67	test	test	NOUN
ijtc-1000	120	68	.	.	PUNCT
ijtc-1000	121	1	result	result	NOUN
ijtc-1000	121	2	and	and	CCONJ
ijtc-1000	121	3	discussion	discussion	NOUN
ijtc-1000	121	4	descriptive	descriptive	ADJ
ijtc-1000	121	5	statistical	statistical	ADJ
ijtc-1000	121	6	analysis	analysis	NOUN
ijtc-1000	121	7	descriptive	descriptive	ADJ
ijtc-1000	121	8	statistics	statistic	NOUN
ijtc-1000	121	9	of	of	ADP
ijtc-1000	121	10	research	research	NOUN
ijtc-1000	121	11	variables	variable	NOUN
ijtc-1000	121	12	are	be	AUX
ijtc-1000	121	13	presented	present	VERB
ijtc-1000	121	14	in	in	ADP
ijtc-1000	121	15	table	table	NOUN
ijtc-1000	121	16	1	1	NUM
ijtc-1000	121	17	below	below	ADV
ijtc-1000	121	18	.	.	PUNCT
ijtc-1000	122	1	table	table	NOUN
ijtc-1000	122	2	1	1	NUM
ijtc-1000	122	3	.	.	PUNCT
ijtc-1000	123	1	descriptive	descriptive	ADJ
ijtc-1000	123	2	statistics	statistic	NOUN
ijtc-1000	123	3	descriptive	descriptive	ADJ
ijtc-1000	123	4	statistics	statistic	NOUN
ijtc-1000	123	5	all	all	DET
ijtc-1000	123	6	observations	observation	NOUN
ijtc-1000	123	7	variable	variable	ADJ
ijtc-1000	123	8	n	n	PRON
ijtc-1000	123	9	minimu	minimu	VERB
ijtc-1000	123	10	m	m	VERB
ijtc-1000	123	11	maximum	maximum	ADJ
ijtc-1000	123	12	mean	mean	ADJ
ijtc-1000	123	13	std	std	X
ijtc-1000	123	14	.	.	PUNCT
ijtc-1000	124	1	deviation	deviation	NOUN
ijtc-1000	124	2	dac	dac	PROPN
ijtc-1000	124	3	102	102	NUM
ijtc-1000	124	4	-0.87	-0.87	NUM
ijtc-1000	124	5	0.28	0.28	NUM
ijtc-1000	124	6	-0.0095	-0.0095	NOUN
ijtc-1000	124	7	0.11429	0.11429	NUM
ijtc-1000	124	8	abncfo	abncfo	ADJ
ijtc-1000	124	9	102	102	NUM
ijtc-1000	124	10	-0.55	-0.55	NUM
ijtc-1000	124	11	0.18	0.18	NUM
ijtc-1000	124	12	-0.0099	-0.0099	NOUN
ijtc-1000	124	13	0.07367	0.07367	NUM
ijtc-1000	124	14	abnprod	abnprod	NOUN
ijtc-1000	124	15	102	102	NUM
ijtc-1000	124	16	-0.34	-0.34	NOUN
ijtc-1000	124	17	0.54	0.54	NUM
ijtc-1000	124	18	0.0325	0.0325	NUM
ijtc-1000	124	19	0.10188	0.10188	NUM
ijtc-1000	124	20	abndisexp	abndisexp	NOUN
ijtc-1000	124	21	102	102	NUM
ijtc-1000	124	22	-0.20	-0.20	NUM
ijtc-1000	124	23	0.10	0.10	NUM
ijtc-1000	124	24	-0.0268	-0.0268	NOUN
ijtc-1000	124	25	0.05796	0.05796	NUM
ijtc-1000	124	26	before	before	ADP
ijtc-1000	124	27	variable	variable	NOUN
ijtc-1000	124	28	n	n	PRON
ijtc-1000	124	29	minimu	minimu	VERB
ijtc-1000	124	30	m	m	VERB
ijtc-1000	124	31	maximum	maximum	ADJ
ijtc-1000	124	32	mean	mean	ADJ
ijtc-1000	124	33	std	std	X
ijtc-1000	124	34	.	.	PUNCT
ijtc-1000	125	1	deviation	deviation	NOUN
ijtc-1000	125	2	dac	dac	NOUN
ijtc-1000	125	3	34	34	NUM
ijtc-1000	125	4	-0.08	-0.08	NUM
ijtc-1000	125	5	0.18	0.18	NUM
ijtc-1000	125	6	0.0070	0.0070	NUM
ijtc-1000	125	7	0.04862	0.04862	NUM
ijtc-1000	125	8	abncfo	abncfo	PROPN
ijtc-1000	125	9	34	34	NUM
ijtc-1000	125	10	-0.09	-0.09	NUM
ijtc-1000	125	11	0.17	0.17	NUM
ijtc-1000	125	12	-0.0131	-0.0131	NOUN
ijtc-1000	125	13	0.05095	0.05095	NUM
ijtc-1000	125	14	abnprod	abnprod	NOUN
ijtc-1000	125	15	34	34	NUM
ijtc-1000	125	16	-0.14	-0.14	NUM
ijtc-1000	125	17	0.23	0.23	NUM
ijtc-1000	125	18	0.0486	0.0486	NUM
ijtc-1000	125	19	0.09135	0.09135	NUM
ijtc-1000	125	20	abndisexp	abndisexp	PROPN
ijtc-1000	125	21	34	34	NUM
ijtc-1000	125	22	-0.19	-0.19	NUM
ijtc-1000	125	23	0.08	0.08	NUM
ijtc-1000	125	24	-0.0487	-0.0487	NOUN
ijtc-1000	125	25	0.06374	0.06374	NUM
ijtc-1000	125	26	during	during	ADP
ijtc-1000	125	27	variable	variable	NOUN
ijtc-1000	125	28	n	n	CCONJ
ijtc-1000	125	29	minimu	minimu	NOUN
ijtc-1000	126	1	m	m	VERB
ijtc-1000	126	2	maximum	maximum	ADJ
ijtc-1000	126	3	mean	mean	ADJ
ijtc-1000	127	1	std	std	X
ijtc-1000	127	2	.	.	PUNCT
ijtc-1000	127	3	deviation	deviation	NOUN
ijtc-1000	127	4	dac	dac	NOUN
ijtc-1000	127	5	34	34	NUM
ijtc-1000	127	6	-0.87	-0.87	NUM
ijtc-1000	127	7	0.28	0.28	NUM
ijtc-1000	127	8	-0.0131	-0.0131	NOUN
ijtc-1000	127	9	0.17122	0.17122	NUM
ijtc-1000	127	10	abncfo	abncfo	VERB
ijtc-1000	127	11	34	34	NUM
ijtc-1000	127	12	-0.06	-0.06	NUM
ijtc-1000	127	13	0.06	0.06	NUM
ijtc-1000	127	14	0.0001	0.0001	NUM
ijtc-1000	127	15	0.02738	0.02738	NUM
ijtc-1000	127	16	abnprod	abnprod	NOUN
ijtc-1000	127	17	34	34	NUM
ijtc-1000	127	18	-0.13	-0.13	NUM
ijtc-1000	127	19	0.20	0.20	NUM
ijtc-1000	127	20	0.0155	0.0155	NUM
ijtc-1000	127	21	0.06243	0.06243	NUM
ijtc-1000	127	22	abndisexp	abndisexp	NOUN
ijtc-1000	127	23	34	34	NUM
ijtc-1000	127	24	-0.21	-0.21	NUM
ijtc-1000	127	25	0.06	0.06	NUM
ijtc-1000	127	26	-0.0406	-0.0406	VERB
ijtc-1000	127	27	0.06293	0.06293	NUM
ijtc-1000	127	28	after	after	ADP
ijtc-1000	127	29	variable	variable	NOUN
ijtc-1000	127	30	n	n	PRON
ijtc-1000	127	31	minimu	minimu	VERB
ijtc-1000	128	1	m	m	VERB
ijtc-1000	128	2	maximum	maximum	ADJ
ijtc-1000	128	3	mean	mean	ADJ
ijtc-1000	129	1	std	std	X
ijtc-1000	129	2	.	.	PUNCT
ijtc-1000	129	3	deviation	deviation	NOUN
ijtc-1000	129	4	dac	dac	NOUN
ijtc-1000	129	5	34	34	NUM
ijtc-1000	129	6	-0.32	-0.32	NUM
ijtc-1000	129	7	0.10	0.10	NUM
ijtc-1000	129	8	-0.0224	-0.0224	NOUN
ijtc-1000	129	9	0.08849	0.08849	NUM
ijtc-1000	129	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	129	11	earnings	earning	NOUN
ijtc-1000	129	12	management	management	NOUN
ijtc-1000	129	13	before	before	ADV
ijtc-1000	129	14	,	,	PUNCT
ijtc-1000	129	15	during	during	ADP
ijtc-1000	129	16	and	and	CCONJ
ijtc-1000	129	17	after	after	ADP
ijtc-1000	129	18	covid-19	covid-19	PROPN
ijtc-1000	129	19	period	period	NOUN
ijtc-1000	129	20	in	in	ADP
ijtc-1000	129	21	the	the	DET
ijtc-1000	129	22	hotels	hotel	NOUN
ijtc-1000	129	23	and	and	CCONJ
ijtc-1000	129	24	tourism	tourism	NOUN
ijtc-1000	129	25	subsector	subsector	NOUN
ijtc-1000	129	26	subsector	subsector	NOUN
ijtc-1000	129	27	listed	list	VERB
ijtc-1000	129	28	on	on	ADP
ijtc-1000	129	29	the	the	DET
ijtc-1000	129	30	indonesian	indonesian	ADJ
ijtc-1000	129	31	stock	stock	PROPN
ijtc-1000	129	32	exchange	exchange	PROPN
ijtc-1000	129	33	syahputri	syahputri	ADJ
ijtc-1000	129	34	,	,	PUNCT
ijtc-1000	129	35	midiastuty	midiastuty	NOUN
ijtc-1000	129	36	,	,	PUNCT
ijtc-1000	129	37	suranta	suranta	NOUN
ijtc-1000	129	38	,	,	PUNCT
ijtc-1000	129	39	and	and	CCONJ
ijtc-1000	129	40	putra	putra	PROPN
ijtc-1000	129	41	68	68	NUM
ijtc-1000	129	42	|	|	NOUN
ijtc-1000	129	43	ilomata	ilomata	PROPN
ijtc-1000	129	44	international	international	ADJ
ijtc-1000	129	45	journal	journal	NOUN
ijtc-1000	129	46	of	of	ADP
ijtc-1000	129	47	tax	tax	PROPN
ijtc-1000	129	48	&	&	CCONJ
ijtc-1000	129	49	accounting	accounting	PROPN
ijtc-1000	129	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1000	129	51	abncfo	abncfo	ADJ
ijtc-1000	129	52	34	34	NUM
ijtc-1000	129	53	-0.55	-0.55	NUM
ijtc-1000	129	54	0.18	0.18	NUM
ijtc-1000	129	55	-0.0168	-0.0168	NOUN
ijtc-1000	129	56	-0.11448	-0.11448	PROPN
ijtc-1000	129	57	abnprod	abnprod	NOUN
ijtc-1000	129	58	34	34	NUM
ijtc-1000	129	59	-0.34	-0.34	NOUN
ijtc-1000	129	60	0.54	0.54	NUM
ijtc-1000	129	61	0.0335	0.0335	NUM
ijtc-1000	129	62	0.13770	0.13770	NUM
ijtc-1000	129	63	abndisexp	abndisexp	NOUN
ijtc-1000	129	64	34	34	NUM
ijtc-1000	129	65	-0.17	-0.17	NOUN
ijtc-1000	129	66	0.09	0.09	NUM
ijtc-1000	129	67	-0.0247	-0.0247	NOUN
ijtc-1000	129	68	0.05227	0.05227	NUM
ijtc-1000	129	69	source	source	NOUN
ijtc-1000	129	70	:	:	PUNCT
ijtc-1000	129	71	secondary	secondary	ADJ
ijtc-1000	129	72	data	datum	NOUN
ijtc-1000	129	73	processed	process	VERB
ijtc-1000	129	74	2023	2023	NUM
ijtc-1000	129	75	based	base	VERB
ijtc-1000	129	76	on	on	ADP
ijtc-1000	129	77	table	table	NOUN
ijtc-1000	129	78	1	1	NUM
ijtc-1000	129	79	,	,	PUNCT
ijtc-1000	129	80	it	it	PRON
ijtc-1000	129	81	can	can	AUX
ijtc-1000	129	82	be	be	AUX
ijtc-1000	129	83	explained	explain	VERB
ijtc-1000	129	84	as	as	SCONJ
ijtc-1000	129	85	follows	follow	VERB
ijtc-1000	129	86	:	:	PUNCT
ijtc-1000	129	87	the	the	DET
ijtc-1000	129	88	descriptive	descriptive	ADJ
ijtc-1000	129	89	statistics	statistic	NOUN
ijtc-1000	129	90	pertaining	pertain	VERB
ijtc-1000	129	91	to	to	ADP
ijtc-1000	129	92	the	the	DET
ijtc-1000	129	93	discretionary	discretionary	ADJ
ijtc-1000	129	94	accrual	accrual	ADJ
ijtc-1000	129	95	(	(	PUNCT
ijtc-1000	129	96	dac	dac	NOUN
ijtc-1000	129	97	)	)	PUNCT
ijtc-1000	129	98	proxy	proxy	NOUN
ijtc-1000	129	99	,	,	PUNCT
ijtc-1000	129	100	an	an	DET
ijtc-1000	129	101	indicator	indicator	NOUN
ijtc-1000	129	102	of	of	ADP
ijtc-1000	129	103	accrual	accrual	ADJ
ijtc-1000	129	104	earnings	earning	NOUN
ijtc-1000	129	105	management	management	NOUN
ijtc-1000	129	106	,	,	PUNCT
ijtc-1000	129	107	showcase	showcase	NOUN
ijtc-1000	129	108	minimum	minimum	ADJ
ijtc-1000	129	109	values	value	NOUN
ijtc-1000	129	110	of	of	ADP
ijtc-1000	129	111	-0.08	-0.08	PRON
ijtc-1000	129	112	,	,	PUNCT
ijtc-1000	129	113	-0.87	-0.87	NUM
ijtc-1000	129	114	,	,	PUNCT
ijtc-1000	129	115	and	and	CCONJ
ijtc-1000	129	116	-0.32	-0.32	VERB
ijtc-1000	129	117	respectively	respectively	ADV
ijtc-1000	129	118	for	for	ADP
ijtc-1000	129	119	the	the	DET
ijtc-1000	129	120	periods	period	NOUN
ijtc-1000	129	121	preceding	precede	VERB
ijtc-1000	129	122	,	,	PUNCT
ijtc-1000	129	123	during	during	ADP
ijtc-1000	129	124	,	,	PUNCT
ijtc-1000	129	125	and	and	CCONJ
ijtc-1000	129	126	following	follow	VERB
ijtc-1000	129	127	the	the	DET
ijtc-1000	129	128	covid-19	covid-19	PROPN
ijtc-1000	129	129	pandemic	pandemic	NOUN
ijtc-1000	129	130	.	.	PUNCT
ijtc-1000	130	1	the	the	DET
ijtc-1000	130	2	negative	negative	ADJ
ijtc-1000	130	3	figures	figure	NOUN
ijtc-1000	130	4	in	in	ADP
ijtc-1000	130	5	discretionary	discretionary	ADJ
ijtc-1000	130	6	accrual	accrual	ADJ
ijtc-1000	130	7	(	(	PUNCT
ijtc-1000	130	8	dac	dac	NOUN
ijtc-1000	130	9	)	)	PUNCT
ijtc-1000	130	10	signify	signify	VERB
ijtc-1000	130	11	a	a	DET
ijtc-1000	130	12	trend	trend	NOUN
ijtc-1000	130	13	among	among	ADP
ijtc-1000	130	14	companies	company	NOUN
ijtc-1000	130	15	towards	towards	ADP
ijtc-1000	130	16	minimizing	minimize	VERB
ijtc-1000	130	17	income	income	NOUN
ijtc-1000	130	18	or	or	CCONJ
ijtc-1000	130	19	reducing	reduce	VERB
ijtc-1000	130	20	income	income	NOUN
ijtc-1000	130	21	when	when	SCONJ
ijtc-1000	130	22	engaging	engage	VERB
ijtc-1000	130	23	in	in	ADP
ijtc-1000	130	24	accrual	accrual	ADJ
ijtc-1000	130	25	earnings	earning	NOUN
ijtc-1000	130	26	management	management	NOUN
ijtc-1000	130	27	practices	practice	NOUN
ijtc-1000	130	28	.	.	PUNCT
ijtc-1000	131	1	the	the	DET
ijtc-1000	131	2	maximum	maximum	ADJ
ijtc-1000	131	3	value	value	NOUN
ijtc-1000	131	4	of	of	ADP
ijtc-1000	131	5	discretionary	discretionary	ADJ
ijtc-1000	131	6	accruals	accrual	NOUN
ijtc-1000	131	7	(	(	PUNCT
ijtc-1000	131	8	dac	dac	NOUN
ijtc-1000	131	9	)	)	PUNCT
ijtc-1000	131	10	before	before	ADP
ijtc-1000	131	11	,	,	PUNCT
ijtc-1000	131	12	during	during	ADP
ijtc-1000	131	13	and	and	CCONJ
ijtc-1000	131	14	after	after	ADP
ijtc-1000	131	15	the	the	DET
ijtc-1000	131	16	covid-19	covid-19	PROPN
ijtc-1000	131	17	pandemic	pandemic	NOUN
ijtc-1000	131	18	is	be	AUX
ijtc-1000	131	19	positive	positive	ADJ
ijtc-1000	131	20	at	at	ADP
ijtc-1000	131	21	0.18	0.18	NUM
ijtc-1000	131	22	,	,	PUNCT
ijtc-1000	131	23	0.28	0.28	NUM
ijtc-1000	131	24	,	,	PUNCT
ijtc-1000	131	25	0.10	0.10	NUM
ijtc-1000	131	26	.	.	PUNCT
ijtc-1000	132	1	this	this	PRON
ijtc-1000	132	2	illustrates	illustrate	VERB
ijtc-1000	132	3	that	that	SCONJ
ijtc-1000	132	4	companies	company	NOUN
ijtc-1000	132	5	carry	carry	VERB
ijtc-1000	132	6	out	out	ADP
ijtc-1000	132	7	accrual	accrual	ADJ
ijtc-1000	132	8	earnings	earning	NOUN
ijtc-1000	132	9	management	management	NOUN
ijtc-1000	132	10	with	with	ADP
ijtc-1000	132	11	income	income	NOUN
ijtc-1000	132	12	maximization	maximization	NOUN
ijtc-1000	132	13	/	/	SYM
ijtc-1000	132	14	income	income	NOUN
ijtc-1000	132	15	increasing	increase	VERB
ijtc-1000	132	16	patterns	pattern	NOUN
ijtc-1000	132	17	.	.	PUNCT
ijtc-1000	133	1	the	the	DET
ijtc-1000	133	2	average	average	ADJ
ijtc-1000	133	3	value	value	NOUN
ijtc-1000	133	4	of	of	ADP
ijtc-1000	133	5	discretionary	discretionary	ADJ
ijtc-1000	133	6	accrual	accrual	ADJ
ijtc-1000	133	7	(	(	PUNCT
ijtc-1000	133	8	dac	dac	NOUN
ijtc-1000	133	9	)	)	PUNCT
ijtc-1000	133	10	before	before	ADP
ijtc-1000	133	11	covid	covid	PROPN
ijtc-1000	133	12	19	19	NUM
ijtc-1000	133	13	is	be	AUX
ijtc-1000	133	14	positive	positive	ADJ
ijtc-1000	133	15	0.0070	0.0070	NUM
ijtc-1000	133	16	.	.	PUNCT
ijtc-1000	134	1	the	the	DET
ijtc-1000	134	2	positive	positive	ADJ
ijtc-1000	134	3	discretionary	discretionary	ADJ
ijtc-1000	134	4	accrual	accrual	ADJ
ijtc-1000	134	5	(	(	PUNCT
ijtc-1000	134	6	dac	dac	NOUN
ijtc-1000	134	7	)	)	PUNCT
ijtc-1000	134	8	value	value	NOUN
ijtc-1000	134	9	illustrates	illustrate	VERB
ijtc-1000	134	10	that	that	SCONJ
ijtc-1000	134	11	companies	company	NOUN
ijtc-1000	134	12	carry	carry	VERB
ijtc-1000	134	13	out	out	ADP
ijtc-1000	134	14	earnings	earning	NOUN
ijtc-1000	134	15	management	management	NOUN
ijtc-1000	134	16	with	with	ADP
ijtc-1000	134	17	an	an	DET
ijtc-1000	134	18	income	income	NOUN
ijtc-1000	134	19	maximization	maximization	NOUN
ijtc-1000	134	20	/	/	SYM
ijtc-1000	134	21	income	income	NOUN
ijtc-1000	134	22	increasing	increase	VERB
ijtc-1000	134	23	pattern	pattern	NOUN
ijtc-1000	134	24	.	.	PUNCT
ijtc-1000	135	1	while	while	SCONJ
ijtc-1000	135	2	during	during	ADP
ijtc-1000	135	3	and	and	CCONJ
ijtc-1000	135	4	after	after	ADP
ijtc-1000	135	5	the	the	DET
ijtc-1000	135	6	covid-19	covid-19	PROPN
ijtc-1000	135	7	pandemic	pandemic	NOUN
ijtc-1000	135	8	is	be	AUX
ijtc-1000	135	9	negative	negative	ADJ
ijtc-1000	135	10	-0.0131	-0.0131	NOUN
ijtc-1000	135	11	,	,	PUNCT
ijtc-1000	135	12	-0.0224	-0.0224	ADJ
ijtc-1000	135	13	.	.	PUNCT
ijtc-1000	136	1	the	the	DET
ijtc-1000	136	2	negative	negative	ADJ
ijtc-1000	136	3	value	value	NOUN
ijtc-1000	136	4	of	of	ADP
ijtc-1000	136	5	discretionary	discretionary	ADJ
ijtc-1000	136	6	accrual	accrual	ADJ
ijtc-1000	136	7	(	(	PUNCT
ijtc-1000	136	8	dac	dac	NOUN
ijtc-1000	136	9	)	)	PUNCT
ijtc-1000	136	10	illustrates	illustrate	VERB
ijtc-1000	136	11	that	that	SCONJ
ijtc-1000	136	12	companies	company	NOUN
ijtc-1000	136	13	carry	carry	VERB
ijtc-1000	136	14	out	out	ADP
ijtc-1000	136	15	earnings	earning	NOUN
ijtc-1000	136	16	management	management	NOUN
ijtc-1000	136	17	with	with	ADP
ijtc-1000	136	18	income	income	NOUN
ijtc-1000	136	19	minimization	minimization	NOUN
ijtc-1000	136	20	/	/	SYM
ijtc-1000	136	21	income	income	NOUN
ijtc-1000	136	22	decreasing	decrease	VERB
ijtc-1000	136	23	patterns	pattern	NOUN
ijtc-1000	136	24	.	.	PUNCT
ijtc-1000	137	1	the	the	DET
ijtc-1000	137	2	descriptive	descriptive	ADJ
ijtc-1000	137	3	statistics	statistic	NOUN
ijtc-1000	137	4	for	for	ADP
ijtc-1000	137	5	real	real	ADJ
ijtc-1000	137	6	earnings	earning	NOUN
ijtc-1000	137	7	management	management	NOUN
ijtc-1000	137	8	variables	variable	NOUN
ijtc-1000	137	9	,	,	PUNCT
ijtc-1000	137	10	observed	observe	VERB
ijtc-1000	137	11	through	through	ADP
ijtc-1000	137	12	the	the	DET
ijtc-1000	137	13	abnormal	abnormal	ADJ
ijtc-1000	137	14	cash	cash	NOUN
ijtc-1000	137	15	flow	flow	NOUN
ijtc-1000	137	16	operations	operation	NOUN
ijtc-1000	137	17	(	(	PUNCT
ijtc-1000	137	18	abncfo	abncfo	ADJ
ijtc-1000	137	19	)	)	PUNCT
ijtc-1000	137	20	proxy	proxy	NOUN
ijtc-1000	137	21	,	,	PUNCT
ijtc-1000	137	22	indicate	indicate	VERB
ijtc-1000	137	23	a	a	DET
ijtc-1000	137	24	range	range	NOUN
ijtc-1000	137	25	of	of	ADP
ijtc-1000	137	26	values	value	NOUN
ijtc-1000	137	27	across	across	ADP
ijtc-1000	137	28	different	different	ADJ
ijtc-1000	137	29	periods	period	NOUN
ijtc-1000	137	30	before	before	ADV
ijtc-1000	137	31	,	,	PUNCT
ijtc-1000	137	32	during	during	ADP
ijtc-1000	137	33	,	,	PUNCT
ijtc-1000	137	34	and	and	CCONJ
ijtc-1000	137	35	after	after	ADP
ijtc-1000	137	36	the	the	DET
ijtc-1000	137	37	covid-19	covid-19	PROPN
ijtc-1000	137	38	pandemic	pandemic	NOUN
ijtc-1000	137	39	.	.	PUNCT
ijtc-1000	138	1	the	the	DET
ijtc-1000	138	2	minimum	minimum	ADJ
ijtc-1000	138	3	values	value	NOUN
ijtc-1000	138	4	for	for	ADP
ijtc-1000	138	5	these	these	DET
ijtc-1000	138	6	periods	period	NOUN
ijtc-1000	138	7	,	,	PUNCT
ijtc-1000	138	8	-0.09	-0.09	NUM
ijtc-1000	138	9	,	,	PUNCT
ijtc-1000	138	10	-0.06	-0.06	NUM
ijtc-1000	138	11	,	,	PUNCT
ijtc-1000	138	12	and	and	CCONJ
ijtc-1000	138	13	-0.55	-0.55	NOUN
ijtc-1000	138	14	respectively	respectively	ADV
ijtc-1000	138	15	,	,	PUNCT
ijtc-1000	138	16	depict	depict	VERB
ijtc-1000	138	17	that	that	SCONJ
ijtc-1000	138	18	companies	company	NOUN
ijtc-1000	138	19	struggled	struggle	VERB
ijtc-1000	138	20	to	to	PART
ijtc-1000	138	21	enhance	enhance	VERB
ijtc-1000	138	22	profits	profit	NOUN
ijtc-1000	138	23	by	by	ADP
ijtc-1000	138	24	merely	merely	ADV
ijtc-1000	138	25	augmenting	augment	VERB
ijtc-1000	138	26	sales	sale	NOUN
ijtc-1000	138	27	volume	volume	NOUN
ijtc-1000	138	28	.	.	PUNCT
ijtc-1000	139	1	conversely	conversely	ADV
ijtc-1000	139	2	,	,	PUNCT
ijtc-1000	139	3	the	the	DET
ijtc-1000	139	4	maximum	maximum	ADJ
ijtc-1000	139	5	values	value	NOUN
ijtc-1000	139	6	of	of	ADP
ijtc-1000	139	7	0.17	0.17	NUM
ijtc-1000	139	8	,	,	PUNCT
ijtc-1000	139	9	0.06	0.06	NUM
ijtc-1000	139	10	,	,	PUNCT
ijtc-1000	139	11	and	and	CCONJ
ijtc-1000	139	12	0.18	0.18	NUM
ijtc-1000	139	13	signify	signify	VERB
ijtc-1000	139	14	that	that	SCONJ
ijtc-1000	139	15	companies	company	NOUN
ijtc-1000	139	16	engaged	engage	VERB
ijtc-1000	139	17	in	in	ADP
ijtc-1000	139	18	earnings	earning	NOUN
ijtc-1000	139	19	management	management	NOUN
ijtc-1000	139	20	practices	practice	NOUN
ijtc-1000	139	21	during	during	ADP
ijtc-1000	139	22	these	these	DET
ijtc-1000	139	23	periods	period	NOUN
ijtc-1000	139	24	by	by	ADP
ijtc-1000	139	25	manipulating	manipulate	VERB
ijtc-1000	139	26	transactions	transaction	NOUN
ijtc-1000	139	27	to	to	PART
ijtc-1000	139	28	boost	boost	VERB
ijtc-1000	139	29	profit	profit	NOUN
ijtc-1000	139	30	figures	figure	NOUN
ijtc-1000	139	31	through	through	ADP
ijtc-1000	139	32	increased	increase	VERB
ijtc-1000	139	33	sales	sale	NOUN
ijtc-1000	139	34	volume	volume	NOUN
ijtc-1000	139	35	facilitated	facilitate	VERB
ijtc-1000	139	36	by	by	ADP
ijtc-1000	139	37	sales	sale	NOUN
ijtc-1000	139	38	discounts	discount	NOUN
ijtc-1000	139	39	.	.	PUNCT
ijtc-1000	140	1	the	the	DET
ijtc-1000	140	2	average	average	ADJ
ijtc-1000	140	3	value	value	NOUN
ijtc-1000	140	4	during	during	ADP
ijtc-1000	140	5	covid-19	covid-19	PROPN
ijtc-1000	140	6	stands	stand	VERB
ijtc-1000	140	7	at	at	ADP
ijtc-1000	140	8	a	a	DET
ijtc-1000	140	9	positive	positive	ADJ
ijtc-1000	140	10	0.001	0.001	NUM
ijtc-1000	140	11	,	,	PUNCT
ijtc-1000	140	12	suggesting	suggest	VERB
ijtc-1000	140	13	similar	similar	ADJ
ijtc-1000	140	14	strategies	strategy	NOUN
ijtc-1000	140	15	of	of	ADP
ijtc-1000	140	16	profit	profit	NOUN
ijtc-1000	140	17	augmentation	augmentation	NOUN
ijtc-1000	140	18	via	via	ADP
ijtc-1000	140	19	increased	increase	VERB
ijtc-1000	140	20	sales	sale	NOUN
ijtc-1000	140	21	volume	volume	NOUN
ijtc-1000	140	22	with	with	ADP
ijtc-1000	140	23	discounts	discount	NOUN
ijtc-1000	140	24	.	.	PUNCT
ijtc-1000	141	1	however	however	ADV
ijtc-1000	141	2	,	,	PUNCT
ijtc-1000	141	3	the	the	DET
ijtc-1000	141	4	average	average	ADJ
ijtc-1000	141	5	values	value	NOUN
ijtc-1000	141	6	before	before	ADP
ijtc-1000	141	7	and	and	CCONJ
ijtc-1000	141	8	after	after	ADP
ijtc-1000	141	9	the	the	DET
ijtc-1000	141	10	pandemic	pandemic	NOUN
ijtc-1000	141	11	,	,	PUNCT
ijtc-1000	141	12	at	at	ADP
ijtc-1000	141	13	-0.0131	-0.0131	NOUN
ijtc-1000	141	14	and	and	CCONJ
ijtc-1000	141	15	-0.0168	-0.0168	NOUN
ijtc-1000	141	16	respectively	respectively	ADV
ijtc-1000	141	17	,	,	PUNCT
ijtc-1000	141	18	illustrate	illustrate	VERB
ijtc-1000	141	19	an	an	DET
ijtc-1000	141	20	inability	inability	NOUN
ijtc-1000	141	21	to	to	PART
ijtc-1000	141	22	amplify	amplify	VERB
ijtc-1000	141	23	profits	profit	NOUN
ijtc-1000	141	24	by	by	ADP
ijtc-1000	141	25	increasing	increase	VERB
ijtc-1000	141	26	sales	sale	NOUN
ijtc-1000	141	27	volume	volume	NOUN
ijtc-1000	141	28	.	.	PUNCT
ijtc-1000	142	1	in	in	ADP
ijtc-1000	142	2	terms	term	NOUN
ijtc-1000	142	3	of	of	ADP
ijtc-1000	142	4	real	real	ADJ
ijtc-1000	142	5	earnings	earning	NOUN
ijtc-1000	142	6	management	management	NOUN
ijtc-1000	142	7	variables	variable	NOUN
ijtc-1000	142	8	using	use	VERB
ijtc-1000	142	9	the	the	DET
ijtc-1000	142	10	abnormal	abnormal	ADJ
ijtc-1000	142	11	production	production	NOUN
ijtc-1000	142	12	cost	cost	NOUN
ijtc-1000	142	13	(	(	PUNCT
ijtc-1000	142	14	abnprod	abnprod	NOUN
ijtc-1000	142	15	)	)	PUNCT
ijtc-1000	142	16	proxy	proxy	NOUN
ijtc-1000	142	17	,	,	PUNCT
ijtc-1000	142	18	the	the	DET
ijtc-1000	142	19	descriptive	descriptive	ADJ
ijtc-1000	142	20	statistics	statistic	NOUN
ijtc-1000	142	21	reveal	reveal	VERB
ijtc-1000	142	22	a	a	DET
ijtc-1000	142	23	range	range	NOUN
ijtc-1000	142	24	of	of	ADP
ijtc-1000	142	25	values	value	NOUN
ijtc-1000	142	26	before	before	ADV
ijtc-1000	142	27	,	,	PUNCT
ijtc-1000	142	28	during	during	ADP
ijtc-1000	142	29	,	,	PUNCT
ijtc-1000	142	30	and	and	CCONJ
ijtc-1000	142	31	after	after	ADP
ijtc-1000	142	32	the	the	DET
ijtc-1000	142	33	covid-19	covid-19	PROPN
ijtc-1000	142	34	period	period	NOUN
ijtc-1000	142	35	.	.	PUNCT
ijtc-1000	143	1	the	the	DET
ijtc-1000	143	2	minimum	minimum	ADJ
ijtc-1000	143	3	values	value	NOUN
ijtc-1000	143	4	,	,	PUNCT
ijtc-1000	143	5	-0.14	-0.14	PRON
ijtc-1000	143	6	,	,	PUNCT
ijtc-1000	143	7	-0.13	-0.13	NUM
ijtc-1000	143	8	,	,	PUNCT
ijtc-1000	143	9	and	and	CCONJ
ijtc-1000	143	10	-0.34	-0.34	VERB
ijtc-1000	143	11	respectively	respectively	ADV
ijtc-1000	143	12	,	,	PUNCT
ijtc-1000	143	13	suggest	suggest	VERB
ijtc-1000	143	14	that	that	SCONJ
ijtc-1000	143	15	companies	company	NOUN
ijtc-1000	143	16	found	find	VERB
ijtc-1000	143	17	it	it	PRON
ijtc-1000	143	18	challenging	challenge	VERB
ijtc-1000	143	19	to	to	PART
ijtc-1000	143	20	bolster	bolster	VERB
ijtc-1000	143	21	profits	profit	NOUN
ijtc-1000	143	22	through	through	ADP
ijtc-1000	143	23	high	high	ADJ
ijtc-1000	143	24	-	-	PUNCT
ijtc-1000	143	25	volume	volume	NOUN
ijtc-1000	143	26	production	production	NOUN
ijtc-1000	143	27	methods	method	NOUN
ijtc-1000	143	28	.	.	PUNCT
ijtc-1000	144	1	conversely	conversely	ADV
ijtc-1000	144	2	,	,	PUNCT
ijtc-1000	144	3	the	the	DET
ijtc-1000	144	4	maximum	maximum	ADJ
ijtc-1000	144	5	values	value	NOUN
ijtc-1000	144	6	of	of	ADP
ijtc-1000	144	7	0.23	0.23	NUM
ijtc-1000	144	8	,	,	PUNCT
ijtc-1000	144	9	0.20	0.20	NUM
ijtc-1000	144	10	,	,	PUNCT
ijtc-1000	144	11	and	and	CCONJ
ijtc-1000	144	12	0.54	0.54	NUM
ijtc-1000	144	13	indicate	indicate	VERB
ijtc-1000	144	14	that	that	SCONJ
ijtc-1000	144	15	companies	company	NOUN
ijtc-1000	144	16	engaged	engage	VERB
ijtc-1000	144	17	in	in	ADP
ijtc-1000	144	18	real	real	ADJ
ijtc-1000	144	19	earnings	earning	NOUN
ijtc-1000	144	20	management	management	NOUN
ijtc-1000	144	21	by	by	ADP
ijtc-1000	144	22	manipulating	manipulate	VERB
ijtc-1000	144	23	production	production	NOUN
ijtc-1000	144	24	to	to	PART
ijtc-1000	144	25	increase	increase	VERB
ijtc-1000	144	26	profit	profit	NOUN
ijtc-1000	144	27	figures	figure	NOUN
ijtc-1000	144	28	by	by	ADP
ijtc-1000	144	29	reducing	reduce	VERB
ijtc-1000	144	30	production	production	NOUN
ijtc-1000	144	31	costs	cost	NOUN
ijtc-1000	144	32	.	.	PUNCT
ijtc-1000	145	1	the	the	DET
ijtc-1000	145	2	averages	average	NOUN
ijtc-1000	145	3	,	,	PUNCT
ijtc-1000	145	4	0.0486	0.0486	NUM
ijtc-1000	145	5	,	,	PUNCT
ijtc-1000	145	6	0.0155	0.0155	NUM
ijtc-1000	145	7	,	,	PUNCT
ijtc-1000	145	8	and	and	CCONJ
ijtc-1000	145	9	0.0335	0.0335	NUM
ijtc-1000	145	10	,	,	PUNCT
ijtc-1000	145	11	highlight	highlight	VERB
ijtc-1000	145	12	the	the	DET
ijtc-1000	145	13	tendency	tendency	NOUN
ijtc-1000	145	14	of	of	ADP
ijtc-1000	145	15	companies	company	NOUN
ijtc-1000	145	16	to	to	PART
ijtc-1000	145	17	manage	manage	VERB
ijtc-1000	145	18	earnings	earning	NOUN
ijtc-1000	145	19	by	by	ADP
ijtc-1000	145	20	minimizing	minimize	VERB
ijtc-1000	145	21	production	production	NOUN
ijtc-1000	145	22	costs	cost	NOUN
ijtc-1000	145	23	to	to	PART
ijtc-1000	145	24	augment	augment	VERB
ijtc-1000	145	25	reported	report	VERB
ijtc-1000	145	26	profits	profit	NOUN
ijtc-1000	145	27	.	.	PUNCT
ijtc-1000	146	1	the	the	DET
ijtc-1000	146	2	standard	standard	ADJ
ijtc-1000	146	3	deviation	deviation	NOUN
ijtc-1000	146	4	value	value	NOUN
ijtc-1000	146	5	of	of	ADP
ijtc-1000	146	6	discretionary	discretionary	ADJ
ijtc-1000	146	7	accrual	accrual	ADJ
ijtc-1000	146	8	(	(	PUNCT
ijtc-1000	146	9	dac	dac	NOUN
ijtc-1000	146	10	)	)	PUNCT
ijtc-1000	146	11	for	for	ADP
ijtc-1000	146	12	all	all	DET
ijtc-1000	146	13	observations	observation	NOUN
ijtc-1000	146	14	is	be	AUX
ijtc-1000	146	15	greater	great	ADJ
ijtc-1000	146	16	than	than	ADP
ijtc-1000	146	17	the	the	DET
ijtc-1000	146	18	average	average	ADJ
ijtc-1000	146	19	value	value	NOUN
ijtc-1000	146	20	,	,	PUNCT
ijtc-1000	146	21	as	as	ADV
ijtc-1000	146	22	well	well	ADV
ijtc-1000	146	23	as	as	ADP
ijtc-1000	146	24	for	for	ADP
ijtc-1000	146	25	the	the	DET
ijtc-1000	146	26	periods	period	NOUN
ijtc-1000	146	27	before	before	ADV
ijtc-1000	146	28	,	,	PUNCT
ijtc-1000	146	29	during	during	ADP
ijtc-1000	146	30	and	and	CCONJ
ijtc-1000	146	31	after	after	ADV
ijtc-1000	146	32	.	.	PUNCT
ijtc-1000	147	1	this	this	PRON
ijtc-1000	147	2	illustrates	illustrate	VERB
ijtc-1000	147	3	that	that	SCONJ
ijtc-1000	147	4	earnings	earning	NOUN
ijtc-1000	147	5	management	management	NOUN
ijtc-1000	147	6	carried	carry	VERB
ijtc-1000	147	7	out	out	ADP
ijtc-1000	147	8	by	by	ADP
ijtc-1000	147	9	companies	company	NOUN
ijtc-1000	147	10	for	for	ADP
ijtc-1000	147	11	all	all	DET
ijtc-1000	147	12	observations	observation	NOUN
ijtc-1000	147	13	as	as	ADV
ijtc-1000	147	14	well	well	ADV
ijtc-1000	147	15	as	as	ADP
ijtc-1000	147	16	before	before	ADV
ijtc-1000	147	17	,	,	PUNCT
ijtc-1000	147	18	during	during	ADP
ijtc-1000	147	19	and	and	CCONJ
ijtc-1000	147	20	after	after	SCONJ
ijtc-1000	147	21	the	the	DET
ijtc-1000	147	22	covid	covid	PROPN
ijtc-1000	147	23	period	period	NOUN
ijtc-1000	147	24	varies	vary	VERB
ijtc-1000	147	25	.	.	PUNCT
ijtc-1000	148	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	148	2	earnings	earning	NOUN
ijtc-1000	148	3	management	management	NOUN
ijtc-1000	148	4	before	before	ADV
ijtc-1000	148	5	,	,	PUNCT
ijtc-1000	148	6	during	during	ADP
ijtc-1000	148	7	and	and	CCONJ
ijtc-1000	148	8	after	after	ADP
ijtc-1000	148	9	covid-19	covid-19	PROPN
ijtc-1000	148	10	period	period	NOUN
ijtc-1000	148	11	in	in	ADP
ijtc-1000	148	12	the	the	DET
ijtc-1000	148	13	hotels	hotel	NOUN
ijtc-1000	148	14	and	and	CCONJ
ijtc-1000	148	15	tourism	tourism	NOUN
ijtc-1000	148	16	subsector	subsector	NOUN
ijtc-1000	148	17	subsector	subsector	NOUN
ijtc-1000	148	18	listed	list	VERB
ijtc-1000	148	19	on	on	ADP
ijtc-1000	148	20	the	the	DET
ijtc-1000	148	21	indonesian	indonesian	ADJ
ijtc-1000	148	22	stock	stock	PROPN
ijtc-1000	148	23	exchange	exchange	PROPN
ijtc-1000	148	24	syahputri	syahputri	ADJ
ijtc-1000	148	25	,	,	PUNCT
ijtc-1000	148	26	midiastuty	midiastuty	NOUN
ijtc-1000	148	27	,	,	PUNCT
ijtc-1000	148	28	suranta	suranta	NOUN
ijtc-1000	148	29	,	,	PUNCT
ijtc-1000	148	30	and	and	CCONJ
ijtc-1000	148	31	putra	putra	PROPN
ijtc-1000	148	32	69	69	NUM
ijtc-1000	148	33	|	|	ADV
ijtc-1000	148	34	ilomata	ilomata	PROPN
ijtc-1000	148	35	international	international	ADJ
ijtc-1000	148	36	journal	journal	NOUN
ijtc-1000	148	37	of	of	ADP
ijtc-1000	148	38	tax	tax	PROPN
ijtc-1000	148	39	&	&	CCONJ
ijtc-1000	148	40	accounting	accounting	PROPN
ijtc-1000	148	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1000	148	42	regarding	regard	VERB
ijtc-1000	148	43	real	real	ADJ
ijtc-1000	148	44	earnings	earning	NOUN
ijtc-1000	148	45	management	management	NOUN
ijtc-1000	148	46	variables	variable	NOUN
ijtc-1000	148	47	using	use	VERB
ijtc-1000	148	48	the	the	DET
ijtc-1000	148	49	abnormal	abnormal	ADJ
ijtc-1000	148	50	discretionary	discretionary	ADJ
ijtc-1000	148	51	expenses	expense	NOUN
ijtc-1000	148	52	(	(	PUNCT
ijtc-1000	148	53	abndisexp	abndisexp	PROPN
ijtc-1000	148	54	)	)	PUNCT
ijtc-1000	148	55	proxy	proxy	NOUN
ijtc-1000	148	56	,	,	PUNCT
ijtc-1000	148	57	the	the	DET
ijtc-1000	148	58	descriptive	descriptive	ADJ
ijtc-1000	148	59	statistics	statistic	NOUN
ijtc-1000	148	60	reveal	reveal	VERB
ijtc-1000	148	61	a	a	DET
ijtc-1000	148	62	range	range	NOUN
ijtc-1000	148	63	of	of	ADP
ijtc-1000	148	64	values	value	NOUN
ijtc-1000	148	65	before	before	ADV
ijtc-1000	148	66	,	,	PUNCT
ijtc-1000	148	67	during	during	ADP
ijtc-1000	148	68	,	,	PUNCT
ijtc-1000	148	69	and	and	CCONJ
ijtc-1000	148	70	after	after	ADP
ijtc-1000	148	71	the	the	DET
ijtc-1000	148	72	covid-19	covid-19	PROPN
ijtc-1000	148	73	pandemic	pandemic	NOUN
ijtc-1000	148	74	.	.	PUNCT
ijtc-1000	149	1	the	the	DET
ijtc-1000	149	2	minimum	minimum	ADJ
ijtc-1000	149	3	values	value	NOUN
ijtc-1000	149	4	,	,	PUNCT
ijtc-1000	149	5	-0.19	-0.19	NOUN
ijtc-1000	149	6	,	,	PUNCT
ijtc-1000	149	7	-0.21	-0.21	ADJ
ijtc-1000	149	8	,	,	PUNCT
ijtc-1000	149	9	and	and	CCONJ
ijtc-1000	149	10	-0.17	-0.17	NOUN
ijtc-1000	149	11	respectively	respectively	ADV
ijtc-1000	149	12	,	,	PUNCT
ijtc-1000	149	13	suggest	suggest	VERB
ijtc-1000	149	14	that	that	SCONJ
ijtc-1000	149	15	companies	company	NOUN
ijtc-1000	149	16	encountered	encounter	VERB
ijtc-1000	149	17	challenges	challenge	NOUN
ijtc-1000	149	18	in	in	ADP
ijtc-1000	149	19	enhancing	enhance	VERB
ijtc-1000	149	20	profits	profit	NOUN
ijtc-1000	149	21	by	by	ADP
ijtc-1000	149	22	curbing	curb	VERB
ijtc-1000	149	23	expenses	expense	NOUN
ijtc-1000	149	24	.	.	PUNCT
ijtc-1000	150	1	on	on	ADP
ijtc-1000	150	2	the	the	DET
ijtc-1000	150	3	contrary	contrary	NOUN
ijtc-1000	150	4	,	,	PUNCT
ijtc-1000	150	5	the	the	DET
ijtc-1000	150	6	maximum	maximum	ADJ
ijtc-1000	150	7	values	value	NOUN
ijtc-1000	150	8	of	of	ADP
ijtc-1000	150	9	0.08	0.08	NUM
ijtc-1000	150	10	,	,	PUNCT
ijtc-1000	150	11	0.06	0.06	NUM
ijtc-1000	150	12	,	,	PUNCT
ijtc-1000	150	13	and	and	CCONJ
ijtc-1000	150	14	0.09	0.09	NUM
ijtc-1000	150	15	illustrate	illustrate	NOUN
ijtc-1000	150	16	that	that	SCONJ
ijtc-1000	150	17	companies	company	NOUN
ijtc-1000	150	18	managed	manage	VERB
ijtc-1000	150	19	earnings	earning	NOUN
ijtc-1000	150	20	by	by	ADP
ijtc-1000	150	21	reducing	reduce	VERB
ijtc-1000	150	22	various	various	ADJ
ijtc-1000	150	23	costs	cost	NOUN
ijtc-1000	150	24	like	like	ADP
ijtc-1000	150	25	general	general	ADJ
ijtc-1000	150	26	administrative	administrative	ADJ
ijtc-1000	150	27	expenses	expense	NOUN
ijtc-1000	150	28	and	and	CCONJ
ijtc-1000	150	29	research	research	NOUN
ijtc-1000	150	30	development	development	NOUN
ijtc-1000	150	31	expenses	expense	NOUN
ijtc-1000	150	32	to	to	PART
ijtc-1000	150	33	bolster	bolster	VERB
ijtc-1000	150	34	profit	profit	NOUN
ijtc-1000	150	35	figures	figure	NOUN
ijtc-1000	150	36	.	.	PUNCT
ijtc-1000	151	1	the	the	DET
ijtc-1000	151	2	averages	average	NOUN
ijtc-1000	151	3	,	,	PUNCT
ijtc-1000	151	4	-0.0487	-0.0487	NOUN
ijtc-1000	151	5	,	,	PUNCT
ijtc-1000	151	6	-0.0406	-0.0406	VERB
ijtc-1000	151	7	,	,	PUNCT
ijtc-1000	151	8	and	and	CCONJ
ijtc-1000	151	9	-0.0247	-0.0247	NOUN
ijtc-1000	151	10	,	,	PUNCT
ijtc-1000	151	11	indicate	indicate	VERB
ijtc-1000	151	12	a	a	DET
ijtc-1000	151	13	tendency	tendency	NOUN
ijtc-1000	151	14	among	among	ADP
ijtc-1000	151	15	companies	company	NOUN
ijtc-1000	151	16	to	to	PART
ijtc-1000	151	17	maintain	maintain	VERB
ijtc-1000	151	18	or	or	CCONJ
ijtc-1000	151	19	increase	increase	VERB
ijtc-1000	151	20	profit	profit	NOUN
ijtc-1000	151	21	figures	figure	NOUN
ijtc-1000	151	22	by	by	ADP
ijtc-1000	151	23	not	not	PART
ijtc-1000	151	24	reducing	reduce	VERB
ijtc-1000	151	25	expenses	expense	NOUN
ijtc-1000	151	26	related	relate	VERB
ijtc-1000	151	27	to	to	ADP
ijtc-1000	151	28	sales	sale	NOUN
ijtc-1000	151	29	and	and	CCONJ
ijtc-1000	151	30	research	research	NOUN
ijtc-1000	151	31	development	development	NOUN
ijtc-1000	151	32	.	.	PUNCT
ijtc-1000	152	1	in	in	ADP
ijtc-1000	152	2	the	the	DET
ijtc-1000	152	3	period	period	NOUN
ijtc-1000	152	4	after	after	ADP
ijtc-1000	152	5	covid-19	covid-19	PROPN
ijtc-1000	152	6	,	,	PUNCT
ijtc-1000	152	7	the	the	DET
ijtc-1000	152	8	standard	standard	ADJ
ijtc-1000	152	9	deviation	deviation	NOUN
ijtc-1000	152	10	of	of	ADP
ijtc-1000	152	11	real	real	ADJ
ijtc-1000	152	12	earnings	earning	NOUN
ijtc-1000	152	13	management	management	NOUN
ijtc-1000	152	14	proxy	proxy	NOUN
ijtc-1000	152	15	abnormal	abnormal	ADJ
ijtc-1000	152	16	discretionary	discretionary	ADJ
ijtc-1000	152	17	expenses	expense	NOUN
ijtc-1000	152	18	(	(	PUNCT
ijtc-1000	152	19	abndisexp	abndisexp	PROPN
ijtc-1000	152	20	)	)	PUNCT
ijtc-1000	152	21	is	be	AUX
ijtc-1000	152	22	smaller	small	ADJ
ijtc-1000	152	23	than	than	ADP
ijtc-1000	152	24	the	the	DET
ijtc-1000	152	25	average	average	NOUN
ijtc-1000	152	26	,	,	PUNCT
ijtc-1000	152	27	this	this	PRON
ijtc-1000	152	28	illustrates	illustrate	VERB
ijtc-1000	152	29	that	that	SCONJ
ijtc-1000	152	30	in	in	ADP
ijtc-1000	152	31	the	the	DET
ijtc-1000	152	32	period	period	NOUN
ijtc-1000	152	33	after	after	ADP
ijtc-1000	152	34	covid-19	covid-19	PROPN
ijtc-1000	152	35	even	even	ADV
ijtc-1000	152	36	during	during	ADP
ijtc-1000	152	37	the	the	DET
ijtc-1000	152	38	covid-19	covid-19	PROPN
ijtc-1000	152	39	pandemic	pandemic	NOUN
ijtc-1000	152	40	,	,	PUNCT
ijtc-1000	152	41	there	there	PRON
ijtc-1000	152	42	are	be	VERB
ijtc-1000	152	43	no	no	DET
ijtc-1000	152	44	significant	significant	ADJ
ijtc-1000	152	45	variation	variation	NOUN
ijtc-1000	152	46	differences	difference	NOUN
ijtc-1000	152	47	in	in	ADP
ijtc-1000	152	48	the	the	DET
ijtc-1000	152	49	real	real	ADJ
ijtc-1000	152	50	profit	profit	NOUN
ijtc-1000	152	51	management	management	NOUN
ijtc-1000	152	52	practices	practice	NOUN
ijtc-1000	152	53	implemented	implement	VERB
ijtc-1000	152	54	by	by	ADP
ijtc-1000	152	55	companies	company	NOUN
ijtc-1000	152	56	.	.	PUNCT
ijtc-1000	153	1	hypothesis	hypothesis	NOUN
ijtc-1000	153	2	testing	test	VERB
ijtc-1000	153	3	this	this	DET
ijtc-1000	153	4	research	research	NOUN
ijtc-1000	153	5	intends	intend	VERB
ijtc-1000	153	6	to	to	PART
ijtc-1000	153	7	present	present	VERB
ijtc-1000	153	8	empirical	empirical	ADJ
ijtc-1000	153	9	findings	finding	NOUN
ijtc-1000	153	10	pertaining	pertain	VERB
ijtc-1000	153	11	to	to	ADP
ijtc-1000	153	12	the	the	DET
ijtc-1000	153	13	variations	variation	NOUN
ijtc-1000	153	14	in	in	ADP
ijtc-1000	153	15	earnings	earning	NOUN
ijtc-1000	153	16	management	management	NOUN
ijtc-1000	153	17	before	before	ADV
ijtc-1000	153	18	,	,	PUNCT
ijtc-1000	153	19	during	during	ADP
ijtc-1000	153	20	,	,	PUNCT
ijtc-1000	153	21	and	and	CCONJ
ijtc-1000	153	22	after	after	ADP
ijtc-1000	153	23	the	the	DET
ijtc-1000	153	24	covid-19	covid-19	PROPN
ijtc-1000	153	25	outbreak	outbreak	NOUN
ijtc-1000	153	26	.	.	PUNCT
ijtc-1000	154	1	it	it	PRON
ijtc-1000	154	2	examines	examine	VERB
ijtc-1000	154	3	both	both	DET
ijtc-1000	154	4	accrual	accrual	ADJ
ijtc-1000	154	5	and	and	CCONJ
ijtc-1000	154	6	real	real	ADJ
ijtc-1000	154	7	earnings	earning	NOUN
ijtc-1000	154	8	management	management	NOUN
ijtc-1000	154	9	using	use	VERB
ijtc-1000	154	10	three	three	NUM
ijtc-1000	154	11	metrics	metric	NOUN
ijtc-1000	154	12	:	:	PUNCT
ijtc-1000	154	13	abnormal	abnormal	ADJ
ijtc-1000	154	14	cash	cash	NOUN
ijtc-1000	154	15	flow	flow	NOUN
ijtc-1000	154	16	operations	operation	NOUN
ijtc-1000	154	17	(	(	PUNCT
ijtc-1000	154	18	abncfo	abncfo	ADJ
ijtc-1000	154	19	)	)	PUNCT
ijtc-1000	154	20	,	,	PUNCT
ijtc-1000	154	21	abnormal	abnormal	ADJ
ijtc-1000	154	22	production	production	NOUN
ijtc-1000	154	23	costs	cost	NOUN
ijtc-1000	154	24	(	(	PUNCT
ijtc-1000	154	25	abnprod	abnprod	NOUN
ijtc-1000	154	26	)	)	PUNCT
ijtc-1000	154	27	,	,	PUNCT
ijtc-1000	154	28	and	and	CCONJ
ijtc-1000	154	29	abnormal	abnormal	ADJ
ijtc-1000	154	30	discretionary	discretionary	ADJ
ijtc-1000	154	31	expenses	expense	NOUN
ijtc-1000	154	32	(	(	PUNCT
ijtc-1000	154	33	abndisexp	abndisexp	PROPN
ijtc-1000	154	34	)	)	PUNCT
ijtc-1000	154	35	to	to	PART
ijtc-1000	154	36	do	do	VERB
ijtc-1000	154	37	.	.	PUNCT
ijtc-1000	155	1	all	all	DET
ijtc-1000	155	2	hypotheses	hypothesis	NOUN
ijtc-1000	155	3	underwent	underwent	ADJ
ijtc-1000	155	4	examination	examination	NOUN
ijtc-1000	155	5	using	use	VERB
ijtc-1000	155	6	the	the	DET
ijtc-1000	155	7	paired	pair	VERB
ijtc-1000	155	8	sample	sample	NOUN
ijtc-1000	155	9	t	t	NOUN
ijtc-1000	155	10	-	-	PUNCT
ijtc-1000	155	11	test	test	NOUN
ijtc-1000	155	12	.	.	PUNCT
ijtc-1000	156	1	the	the	DET
ijtc-1000	156	2	diverse	diverse	ADJ
ijtc-1000	156	3	outcomes	outcome	NOUN
ijtc-1000	156	4	of	of	ADP
ijtc-1000	156	5	these	these	DET
ijtc-1000	156	6	tests	test	NOUN
ijtc-1000	156	7	are	be	AUX
ijtc-1000	156	8	outlined	outline	VERB
ijtc-1000	156	9	in	in	ADP
ijtc-1000	156	10	the	the	DET
ijtc-1000	156	11	following	follow	VERB
ijtc-1000	156	12	table	table	NOUN
ijtc-1000	156	13	:	:	PUNCT
ijtc-1000	156	14	table	table	NOUN
ijtc-1000	156	15	2	2	NUM
ijtc-1000	156	16	.	.	PUNCT
ijtc-1000	156	17	paired	pair	VERB
ijtc-1000	156	18	sample	sample	NOUN
ijtc-1000	156	19	t	t	PROPN
ijtc-1000	156	20	-	-	PUNCT
ijtc-1000	156	21	test	test	NOUN
ijtc-1000	156	22	results	result	NOUN
ijtc-1000	156	23	mean	mean	VERB
ijtc-1000	156	24	t	t	PROPN
ijtc-1000	156	25	sig	sig	PROPN
ijtc-1000	156	26	.	.	PUNCT
ijtc-1000	157	1	(	(	PUNCT
ijtc-1000	157	2	2tailed	2tailed	NUM
ijtc-1000	157	3	)	)	PUNCT
ijtc-1000	157	4	dac_before	dac_before	ADP
ijtc-1000	157	5	dac_during	dac_dure	VERB
ijtc-1000	157	6	0.02013	0.02013	NUM
ijtc-1000	157	7	0.581	0.581	NUM
ijtc-1000	157	8	0.565	0.565	NUM
ijtc-1000	157	9	dac_before	dac_before	NOUN
ijtc-1000	157	10	dac_after	dac_after	NOUN
ijtc-1000	157	11	0.02940	0.02940	NUM
ijtc-1000	157	12	1.606	1.606	NUM
ijtc-1000	157	13	0.118	0.118	NUM
ijtc-1000	157	14	dac_during	dac_dure	VERB
ijtc-1000	157	15	dac_after	dac_after	NOUN
ijtc-1000	157	16	0.00927	0.00927	NUM
ijtc-1000	157	17	0.304	0.304	NUM
ijtc-1000	157	18	0.763	0.763	NUM
ijtc-1000	157	19	abncfo	abncfo	ADJ
ijtc-1000	157	20	_	_	NOUN
ijtc-1000	157	21	before	before	ADP
ijtc-1000	157	22	abncfo	abncfo	ADJ
ijtc-1000	157	23	_	_	NOUN
ijtc-1000	157	24	during	during	ADP
ijtc-1000	157	25	-0.01316	-0.01316	PROPN
ijtc-1000	157	26	-1.274	-1.274	PUNCT
ijtc-1000	157	27	0.212	0.212	NUM
ijtc-1000	157	28	abncfo	abncfo	ADJ
ijtc-1000	157	29	_	_	NOUN
ijtc-1000	157	30	before	before	ADP
ijtc-1000	157	31	abncfo_after	abncfo_after	PROPN
ijtc-1000	157	32	0.00376	0.00376	NUM
ijtc-1000	157	33	0.181	0.181	NUM
ijtc-1000	157	34	0.857	0.857	NUM
ijtc-1000	157	35	abncfo_during	abncfo_dure	VERB
ijtc-1000	157	36	abncfo_after	abncfo_after	NOUN
ijtc-1000	157	37	0.01691	0.01691	NUM
ijtc-1000	157	38	0.864	0.864	NUM
ijtc-1000	157	39	0.394	0.394	NUM
ijtc-1000	157	40	abnprod_before	abnprod_before	NOUN
ijtc-1000	157	41	abnprod_during	abnprod_dure	VERB
ijtc-1000	157	42	0.03306	0.03306	NUM
ijtc-1000	157	43	2.466	2.466	NUM
ijtc-1000	157	44	0.019	0.019	NUM
ijtc-1000	157	45	abnprod_before	abnprod_before	NOUN
ijtc-1000	157	46	abnprod_after	abnprod_after	VERB
ijtc-1000	157	47	0.01514	0.01514	NUM
ijtc-1000	157	48	0.654	0.654	NUM
ijtc-1000	157	49	0.517	0.517	NUM
ijtc-1000	157	50	abnprod_during	abnprod_dure	VERB
ijtc-1000	157	51	abnprod_after	abnprod_after	NOUN
ijtc-1000	157	52	-0.01791	-0.01791	NOUN
ijtc-1000	157	53	-0.685	-0.685	PUNCT
ijtc-1000	158	1	0.498	0.498	NUM
ijtc-1000	158	2	abndisexp_before	abndisexp_before	ADV
ijtc-1000	158	3	abndisexp_during	abndisexp_dure	VERB
ijtc-1000	158	4	-0.00817	-0.00817	NOUN
ijtc-1000	158	5	-0.959	-0.959	PUNCT
ijtc-1000	158	6	0.345	0.345	NUM
ijtc-1000	158	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	158	8	earnings	earning	NOUN
ijtc-1000	158	9	management	management	NOUN
ijtc-1000	158	10	before	before	ADV
ijtc-1000	158	11	,	,	PUNCT
ijtc-1000	158	12	during	during	ADP
ijtc-1000	158	13	and	and	CCONJ
ijtc-1000	158	14	after	after	ADP
ijtc-1000	158	15	covid-19	covid-19	PROPN
ijtc-1000	158	16	period	period	NOUN
ijtc-1000	158	17	in	in	ADP
ijtc-1000	158	18	the	the	DET
ijtc-1000	158	19	hotels	hotel	NOUN
ijtc-1000	158	20	and	and	CCONJ
ijtc-1000	158	21	tourism	tourism	NOUN
ijtc-1000	158	22	subsector	subsector	NOUN
ijtc-1000	158	23	subsector	subsector	NOUN
ijtc-1000	158	24	listed	list	VERB
ijtc-1000	158	25	on	on	ADP
ijtc-1000	158	26	the	the	DET
ijtc-1000	158	27	indonesian	indonesian	ADJ
ijtc-1000	158	28	stock	stock	PROPN
ijtc-1000	158	29	exchange	exchange	PROPN
ijtc-1000	158	30	syahputri	syahputri	ADJ
ijtc-1000	158	31	,	,	PUNCT
ijtc-1000	158	32	midiastuty	midiastuty	NOUN
ijtc-1000	158	33	,	,	PUNCT
ijtc-1000	158	34	suranta	suranta	NOUN
ijtc-1000	158	35	,	,	PUNCT
ijtc-1000	158	36	and	and	CCONJ
ijtc-1000	158	37	putra	putra	PROPN
ijtc-1000	158	38	70	70	NUM
ijtc-1000	158	39	|	|	CCONJ
ijtc-1000	158	40	ilomata	ilomata	PROPN
ijtc-1000	158	41	international	international	ADJ
ijtc-1000	158	42	journal	journal	NOUN
ijtc-1000	158	43	of	of	ADP
ijtc-1000	158	44	tax	tax	PROPN
ijtc-1000	158	45	&	&	CCONJ
ijtc-1000	158	46	accounting	account	VERB
ijtc-1000	158	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1000	158	48	abndisexp_before	abndisexp_before	ADV
ijtc-1000	158	49	abndisexp_after	abndisexp_after	NOUN
ijtc-1000	158	50	-0.02407	-0.02407	NOUN
ijtc-1000	158	51	-2.532	-2.532	PROPN
ijtc-1000	158	52	0.016	0.016	NUM
ijtc-1000	158	53	abndisexp_during	abndisexp_dure	VERB
ijtc-1000	158	54	abndisexp_after	abndisexp_after	NOUN
ijtc-1000	158	55	-0.01589	-0.01589	NOUN
ijtc-1000	159	1	-1.908	-1.908	INTJ
ijtc-1000	160	1	0.065	0.065	NUM
ijtc-1000	160	2	source	source	NOUN
ijtc-1000	160	3	:	:	PUNCT
ijtc-1000	160	4	secondary	secondary	ADJ
ijtc-1000	160	5	data	datum	NOUN
ijtc-1000	160	6	processed	process	VERB
ijtc-1000	160	7	2023	2023	NUM
ijtc-1000	160	8	the	the	DET
ijtc-1000	160	9	purpose	purpose	NOUN
ijtc-1000	160	10	of	of	ADP
ijtc-1000	160	11	this	this	DET
ijtc-1000	160	12	study	study	NOUN
ijtc-1000	160	13	is	be	AUX
ijtc-1000	160	14	to	to	PART
ijtc-1000	160	15	examine	examine	VERB
ijtc-1000	160	16	deviations	deviation	NOUN
ijtc-1000	160	17	in	in	ADP
ijtc-1000	160	18	the	the	DET
ijtc-1000	160	19	management	management	NOUN
ijtc-1000	160	20	of	of	ADP
ijtc-1000	160	21	accrual	accrual	ADJ
ijtc-1000	160	22	and	and	CCONJ
ijtc-1000	160	23	real	real	ADJ
ijtc-1000	160	24	revenues	revenue	NOUN
ijtc-1000	160	25	before	before	ADV
ijtc-1000	160	26	,	,	PUNCT
ijtc-1000	160	27	during	during	ADP
ijtc-1000	160	28	,	,	PUNCT
ijtc-1000	160	29	and	and	CCONJ
ijtc-1000	160	30	after	after	ADP
ijtc-1000	160	31	the	the	DET
ijtc-1000	160	32	covid-19	covid-19	PROPN
ijtc-1000	160	33	outbreak	outbreak	NOUN
ijtc-1000	160	34	.	.	PUNCT
ijtc-1000	161	1	the	the	DET
ijtc-1000	161	2	paired	pair	VERB
ijtc-1000	161	3	sample	sample	NOUN
ijtc-1000	161	4	t	t	PROPN
ijtc-1000	161	5	-	-	PUNCT
ijtc-1000	161	6	tests	test	NOUN
ijtc-1000	161	7	were	be	AUX
ijtc-1000	161	8	applied	apply	VERB
ijtc-1000	161	9	to	to	PART
ijtc-1000	161	10	test	test	VERB
ijtc-1000	161	11	these	these	DET
ijtc-1000	161	12	hypotheses	hypothesis	NOUN
ijtc-1000	161	13	,	,	PUNCT
ijtc-1000	161	14	and	and	CCONJ
ijtc-1000	161	15	the	the	DET
ijtc-1000	161	16	results	result	NOUN
ijtc-1000	161	17	are	be	AUX
ijtc-1000	161	18	outlined	outline	VERB
ijtc-1000	161	19	below	below	ADV
ijtc-1000	161	20	:	:	PUNCT
ijtc-1000	161	21	hypothesis	hypothesis	NOUN
ijtc-1000	161	22	1	1	NUM
ijtc-1000	161	23	:	:	PUNCT
ijtc-1000	161	24	variations	variation	NOUN
ijtc-1000	161	25	in	in	ADP
ijtc-1000	161	26	accrual	accrual	ADJ
ijtc-1000	161	27	earnings	earning	NOUN
ijtc-1000	161	28	management	management	NOUN
ijtc-1000	161	29	before	before	ADP
ijtc-1000	161	30	and	and	CCONJ
ijtc-1000	161	31	during	during	ADP
ijtc-1000	161	32	the	the	DET
ijtc-1000	161	33	covid-19	covid-19	PROPN
ijtc-1000	161	34	pandemic	pandemic	NOUN
ijtc-1000	161	35	the	the	DET
ijtc-1000	161	36	first	first	ADJ
ijtc-1000	161	37	hypothesis	hypothesis	NOUN
ijtc-1000	161	38	aimed	aim	VERB
ijtc-1000	161	39	to	to	PART
ijtc-1000	161	40	establish	establish	VERB
ijtc-1000	161	41	disparities	disparity	NOUN
ijtc-1000	161	42	in	in	ADP
ijtc-1000	161	43	accrual	accrual	ADJ
ijtc-1000	161	44	earnings	earning	NOUN
ijtc-1000	161	45	management	management	NOUN
ijtc-1000	161	46	pre	pre	NOUN
ijtc-1000	161	47	and	and	CCONJ
ijtc-1000	161	48	during	during	ADP
ijtc-1000	161	49	the	the	DET
ijtc-1000	161	50	covid-19	covid-19	PROPN
ijtc-1000	161	51	period	period	NOUN
ijtc-1000	161	52	.	.	PUNCT
ijtc-1000	162	1	however	however	ADV
ijtc-1000	162	2	,	,	PUNCT
ijtc-1000	162	3	the	the	DET
ijtc-1000	162	4	paired	pair	VERB
ijtc-1000	162	5	sample	sample	NOUN
ijtc-1000	162	6	t	t	PROPN
ijtc-1000	162	7	-	-	PUNCT
ijtc-1000	162	8	test	test	NOUN
ijtc-1000	162	9	indicated	indicate	VERB
ijtc-1000	162	10	no	no	DET
ijtc-1000	162	11	substantial	substantial	ADJ
ijtc-1000	162	12	difference	difference	NOUN
ijtc-1000	162	13	between	between	ADP
ijtc-1000	162	14	earnings	earning	NOUN
ijtc-1000	162	15	management	management	NOUN
ijtc-1000	162	16	practices	practice	NOUN
ijtc-1000	162	17	before	before	ADP
ijtc-1000	162	18	and	and	CCONJ
ijtc-1000	162	19	during	during	ADP
ijtc-1000	162	20	covid-19	covid-19	PROPN
ijtc-1000	162	21	.	.	PUNCT
ijtc-1000	163	1	this	this	DET
ijtc-1000	163	2	outcome	outcome	NOUN
ijtc-1000	163	3	contradicts	contradict	VERB
ijtc-1000	163	4	several	several	ADJ
ijtc-1000	163	5	studies	study	NOUN
ijtc-1000	163	6	(	(	PUNCT
ijtc-1000	163	7	aljughaiman	aljughaiman	NOUN
ijtc-1000	163	8	et	et	PROPN
ijtc-1000	163	9	al	al	PROPN
ijtc-1000	163	10	.	.	PROPN
ijtc-1000	163	11	,	,	PUNCT
ijtc-1000	163	12	2023	2023	NUM
ijtc-1000	163	13	;	;	PUNCT
ijtc-1000	163	14	azizah	azizah	NOUN
ijtc-1000	163	15	,	,	PUNCT
ijtc-1000	163	16	2021	2021	NUM
ijtc-1000	163	17	;	;	PUNCT
ijtc-1000	163	18	lassoued	lassoued	PROPN
ijtc-1000	163	19	&	&	CCONJ
ijtc-1000	163	20	khanchel	khanchel	PROPN
ijtc-1000	163	21	,	,	PUNCT
ijtc-1000	163	22	2021b	2021b	NUM
ijtc-1000	163	23	;	;	PUNCT
ijtc-1000	163	24	pernamasari	pernamasari	PROPN
ijtc-1000	163	25	&	&	CCONJ
ijtc-1000	163	26	tanjung	tanjung	PROPN
ijtc-1000	163	27	,	,	PUNCT
ijtc-1000	163	28	2023	2023	NUM
ijtc-1000	163	29	;	;	PUNCT
ijtc-1000	163	30	rahman	rahman	PROPN
ijtc-1000	163	31	et	et	PROPN
ijtc-1000	163	32	al	al	PROPN
ijtc-1000	163	33	.	.	PROPN
ijtc-1000	163	34	,	,	PUNCT
ijtc-1000	163	35	2023	2023	NUM
ijtc-1000	163	36	;	;	PUNCT
ijtc-1000	163	37	silva	silva	NOUN
ijtc-1000	163	38	flores	flores	PROPN
ijtc-1000	163	39	et	et	PROPN
ijtc-1000	163	40	al	al	PROPN
ijtc-1000	163	41	.	.	PROPN
ijtc-1000	163	42	,	,	PUNCT
ijtc-1000	163	43	2023	2023	NUM
ijtc-1000	163	44	;	;	PUNCT
ijtc-1000	163	45	yan	yan	PROPN
ijtc-1000	163	46	et	et	PROPN
ijtc-1000	163	47	al	al	PROPN
ijtc-1000	163	48	.	.	PROPN
ijtc-1000	163	49	,	,	PUNCT
ijtc-1000	163	50	2022	2022	NUM
ijtc-1000	163	51	)	)	PUNCT
ijtc-1000	163	52	and	and	CCONJ
ijtc-1000	163	53	aligns	align	VERB
ijtc-1000	163	54	with	with	ADP
ijtc-1000	163	55	others	other	NOUN
ijtc-1000	163	56	(	(	PUNCT
ijtc-1000	163	57	al	al	PROPN
ijtc-1000	163	58	-	-	PUNCT
ijtc-1000	163	59	begali	begali	PROPN
ijtc-1000	163	60	&	&	CCONJ
ijtc-1000	163	61	phua	phua	PROPN
ijtc-1000	163	62	,	,	PUNCT
ijtc-1000	163	63	2023	2023	NUM
ijtc-1000	163	64	;	;	PUNCT
ijtc-1000	163	65	firmansyah	firmansyah	PROPN
ijtc-1000	163	66	&	&	CCONJ
ijtc-1000	163	67	ardiansyah	ardiansyah	PROPN
ijtc-1000	163	68	,	,	PUNCT
ijtc-1000	163	69	2020	2020	NUM
ijtc-1000	163	70	;	;	PUNCT
ijtc-1000	163	71	garfatta	garfatta	NOUN
ijtc-1000	163	72	et	et	PROPN
ijtc-1000	163	73	al	al	PROPN
ijtc-1000	163	74	.	.	PROPN
ijtc-1000	163	75	,	,	PUNCT
ijtc-1000	163	76	2023	2023	NUM
ijtc-1000	163	77	)	)	PUNCT
ijtc-1000	163	78	hypothesis	hypothesis	NOUN
ijtc-1000	163	79	2	2	NUM
ijtc-1000	163	80	:	:	PUNCT
ijtc-1000	163	81	differences	difference	NOUN
ijtc-1000	163	82	in	in	ADP
ijtc-1000	163	83	accrual	accrual	ADJ
ijtc-1000	163	84	earnings	earning	NOUN
ijtc-1000	163	85	management	management	NOUN
ijtc-1000	163	86	before	before	ADP
ijtc-1000	163	87	and	and	CCONJ
ijtc-1000	163	88	after	after	ADP
ijtc-1000	163	89	the	the	DET
ijtc-1000	163	90	covid-19	covid-19	PROPN
ijtc-1000	163	91	pandemic	pandemic	NOUN
ijtc-1000	163	92	this	this	DET
ijtc-1000	163	93	hypothesis	hypothesis	NOUN
ijtc-1000	163	94	aimed	aim	VERB
ijtc-1000	163	95	to	to	PART
ijtc-1000	163	96	demonstrate	demonstrate	VERB
ijtc-1000	163	97	discrepancies	discrepancy	NOUN
ijtc-1000	163	98	in	in	ADP
ijtc-1000	163	99	accrual	accrual	ADJ
ijtc-1000	163	100	earnings	earning	NOUN
ijtc-1000	163	101	management	management	NOUN
ijtc-1000	163	102	before	before	ADP
ijtc-1000	163	103	and	and	CCONJ
ijtc-1000	163	104	after	after	ADP
ijtc-1000	163	105	the	the	DET
ijtc-1000	163	106	covid-19	covid-19	PROPN
ijtc-1000	163	107	outbreak	outbreak	NOUN
ijtc-1000	163	108	.	.	PUNCT
ijtc-1000	164	1	however	however	ADV
ijtc-1000	164	2	,	,	PUNCT
ijtc-1000	164	3	the	the	DET
ijtc-1000	164	4	paired	pair	VERB
ijtc-1000	164	5	sample	sample	NOUN
ijtc-1000	164	6	t	t	PROPN
ijtc-1000	164	7	-	-	PUNCT
ijtc-1000	164	8	test	test	NOUN
ijtc-1000	164	9	revealed	reveal	VERB
ijtc-1000	164	10	no	no	DET
ijtc-1000	164	11	substantial	substantial	ADJ
ijtc-1000	164	12	difference	difference	NOUN
ijtc-1000	164	13	in	in	ADP
ijtc-1000	164	14	earnings	earning	NOUN
ijtc-1000	164	15	management	management	NOUN
ijtc-1000	164	16	between	between	ADP
ijtc-1000	164	17	these	these	DET
ijtc-1000	164	18	periods	period	NOUN
ijtc-1000	164	19	.	.	PUNCT
ijtc-1000	165	1	similarly	similarly	ADV
ijtc-1000	165	2	,	,	PUNCT
ijtc-1000	165	3	this	this	DET
ijtc-1000	165	4	outcome	outcome	NOUN
ijtc-1000	165	5	contradicts	contradict	VERB
ijtc-1000	165	6	previous	previous	ADJ
ijtc-1000	165	7	studies	study	NOUN
ijtc-1000	165	8	(	(	PUNCT
ijtc-1000	165	9	aljughaiman	aljughaiman	NOUN
ijtc-1000	165	10	et	et	PROPN
ijtc-1000	165	11	al	al	PROPN
ijtc-1000	165	12	.	.	PROPN
ijtc-1000	165	13	,	,	PUNCT
ijtc-1000	165	14	2023	2023	NUM
ijtc-1000	165	15	;	;	PUNCT
ijtc-1000	165	16	azizah	azizah	NOUN
ijtc-1000	165	17	,	,	PUNCT
ijtc-1000	165	18	2021	2021	NUM
ijtc-1000	165	19	;	;	PUNCT
ijtc-1000	165	20	lassoued	lassoued	PROPN
ijtc-1000	165	21	&	&	CCONJ
ijtc-1000	165	22	khanchel	khanchel	PROPN
ijtc-1000	165	23	,	,	PUNCT
ijtc-1000	165	24	2021b	2021b	NUM
ijtc-1000	165	25	;	;	PUNCT
ijtc-1000	165	26	pernamasari	pernamasari	PROPN
ijtc-1000	165	27	&	&	CCONJ
ijtc-1000	165	28	tanjung	tanjung	PROPN
ijtc-1000	165	29	,	,	PUNCT
ijtc-1000	165	30	2023	2023	NUM
ijtc-1000	165	31	;	;	PUNCT
ijtc-1000	165	32	rahman	rahman	PROPN
ijtc-1000	165	33	et	et	PROPN
ijtc-1000	165	34	al	al	PROPN
ijtc-1000	165	35	.	.	PROPN
ijtc-1000	165	36	,	,	PUNCT
ijtc-1000	165	37	2023	2023	NUM
ijtc-1000	165	38	;	;	PUNCT
ijtc-1000	165	39	silva	silva	NOUN
ijtc-1000	165	40	flores	flores	PROPN
ijtc-1000	165	41	et	et	PROPN
ijtc-1000	165	42	al	al	PROPN
ijtc-1000	165	43	.	.	PROPN
ijtc-1000	165	44	,	,	PUNCT
ijtc-1000	165	45	2023	2023	NUM
ijtc-1000	165	46	;	;	PUNCT
ijtc-1000	165	47	yan	yan	PROPN
ijtc-1000	165	48	et	et	PROPN
ijtc-1000	165	49	al	al	PROPN
ijtc-1000	165	50	.	.	PROPN
ijtc-1000	165	51	,	,	PUNCT
ijtc-1000	165	52	2022	2022	NUM
ijtc-1000	165	53	)	)	PUNCT
ijtc-1000	165	54	and	and	CCONJ
ijtc-1000	165	55	concurs	concur	VERB
ijtc-1000	165	56	with	with	ADP
ijtc-1000	165	57	others	other	NOUN
ijtc-1000	165	58	(	(	PUNCT
ijtc-1000	165	59	al	al	PROPN
ijtc-1000	165	60	-	-	PUNCT
ijtc-1000	165	61	begali	begali	PROPN
ijtc-1000	165	62	&	&	CCONJ
ijtc-1000	165	63	phua	phua	PROPN
ijtc-1000	165	64	,	,	PUNCT
ijtc-1000	165	65	2023	2023	NUM
ijtc-1000	165	66	;	;	PUNCT
ijtc-1000	165	67	firmansyah	firmansyah	PROPN
ijtc-1000	165	68	&	&	CCONJ
ijtc-1000	165	69	ardiansyah	ardiansyah	PROPN
ijtc-1000	165	70	,	,	PUNCT
ijtc-1000	165	71	2020	2020	NUM
ijtc-1000	165	72	;	;	PUNCT
ijtc-1000	165	73	garfatta	garfatta	NOUN
ijtc-1000	165	74	et	et	PROPN
ijtc-1000	165	75	al	al	PROPN
ijtc-1000	165	76	.	.	PROPN
ijtc-1000	165	77	,	,	PUNCT
ijtc-1000	165	78	2023	2023	NUM
ijtc-1000	165	79	)	)	PUNCT
ijtc-1000	165	80	.	.	PUNCT
ijtc-1000	166	1	hypothesis	hypothesis	NOUN
ijtc-1000	166	2	3	3	NUM
ijtc-1000	166	3	:	:	PUNCT
ijtc-1000	166	4	disparities	disparity	NOUN
ijtc-1000	166	5	in	in	ADP
ijtc-1000	166	6	accrual	accrual	ADJ
ijtc-1000	166	7	earnings	earning	NOUN
ijtc-1000	166	8	management	management	NOUN
ijtc-1000	166	9	during	during	ADP
ijtc-1000	166	10	and	and	CCONJ
ijtc-1000	166	11	after	after	ADP
ijtc-1000	166	12	the	the	DET
ijtc-1000	166	13	covid-19	covid-19	PROPN
ijtc-1000	166	14	pandemic	pandemic	NOUN
ijtc-1000	166	15	the	the	DET
ijtc-1000	166	16	third	third	ADJ
ijtc-1000	166	17	hypothesis	hypothesis	NOUN
ijtc-1000	166	18	aimed	aim	VERB
ijtc-1000	166	19	to	to	PART
ijtc-1000	166	20	identify	identify	VERB
ijtc-1000	166	21	differences	difference	NOUN
ijtc-1000	166	22	in	in	ADP
ijtc-1000	166	23	accrual	accrual	ADJ
ijtc-1000	166	24	earnings	earning	NOUN
ijtc-1000	166	25	management	management	NOUN
ijtc-1000	166	26	during	during	ADP
ijtc-1000	166	27	and	and	CCONJ
ijtc-1000	166	28	after	after	ADP
ijtc-1000	166	29	covid-19	covid-19	PROPN
ijtc-1000	166	30	.	.	PUNCT
ijtc-1000	167	1	however	however	ADV
ijtc-1000	167	2	,	,	PUNCT
ijtc-1000	167	3	the	the	DET
ijtc-1000	167	4	analysis	analysis	NOUN
ijtc-1000	167	5	found	find	VERB
ijtc-1000	167	6	no	no	DET
ijtc-1000	167	7	significant	significant	ADJ
ijtc-1000	167	8	variance	variance	NOUN
ijtc-1000	167	9	between	between	ADP
ijtc-1000	167	10	earnings	earning	NOUN
ijtc-1000	167	11	management	management	NOUN
ijtc-1000	167	12	practices	practice	NOUN
ijtc-1000	167	13	during	during	ADP
ijtc-1000	167	14	and	and	CCONJ
ijtc-1000	167	15	after	after	ADP
ijtc-1000	167	16	the	the	DET
ijtc-1000	167	17	covid-19	covid-19	PROPN
ijtc-1000	167	18	pandemic	pandemic	NOUN
ijtc-1000	167	19	.	.	PUNCT
ijtc-1000	168	1	this	this	DET
ijtc-1000	168	2	result	result	NOUN
ijtc-1000	168	3	contrasts	contrast	VERB
ijtc-1000	168	4	with	with	ADP
ijtc-1000	168	5	several	several	ADJ
ijtc-1000	168	6	studies	study	NOUN
ijtc-1000	168	7	(	(	PUNCT
ijtc-1000	168	8	aljughaiman	aljughaiman	NOUN
ijtc-1000	168	9	et	et	PROPN
ijtc-1000	168	10	al	al	PROPN
ijtc-1000	168	11	.	.	PROPN
ijtc-1000	168	12	,	,	PUNCT
ijtc-1000	168	13	2023	2023	NUM
ijtc-1000	168	14	;	;	PUNCT
ijtc-1000	168	15	azizah	azizah	NOUN
ijtc-1000	168	16	,	,	PUNCT
ijtc-1000	168	17	2021	2021	NUM
ijtc-1000	168	18	;	;	PUNCT
ijtc-1000	168	19	lassoued	lassoued	PROPN
ijtc-1000	168	20	&	&	CCONJ
ijtc-1000	168	21	khanchel	khanchel	PROPN
ijtc-1000	168	22	,	,	PUNCT
ijtc-1000	168	23	2021b	2021b	NUM
ijtc-1000	168	24	;	;	PUNCT
ijtc-1000	168	25	pernamasari	pernamasari	PROPN
ijtc-1000	168	26	&	&	CCONJ
ijtc-1000	168	27	tanjung	tanjung	PROPN
ijtc-1000	168	28	,	,	PUNCT
ijtc-1000	168	29	2023	2023	NUM
ijtc-1000	168	30	;	;	PUNCT
ijtc-1000	168	31	rahman	rahman	PROPN
ijtc-1000	168	32	et	et	PROPN
ijtc-1000	168	33	al	al	PROPN
ijtc-1000	168	34	.	.	PROPN
ijtc-1000	168	35	,	,	PUNCT
ijtc-1000	168	36	2023	2023	NUM
ijtc-1000	168	37	;	;	PUNCT
ijtc-1000	168	38	silva	silva	NOUN
ijtc-1000	168	39	flores	flores	PROPN
ijtc-1000	168	40	et	et	PROPN
ijtc-1000	168	41	al	al	PROPN
ijtc-1000	168	42	.	.	PROPN
ijtc-1000	168	43	,	,	PUNCT
ijtc-1000	168	44	2023	2023	NUM
ijtc-1000	168	45	;	;	PUNCT
ijtc-1000	168	46	yan	yan	PROPN
ijtc-1000	168	47	et	et	PROPN
ijtc-1000	168	48	al	al	PROPN
ijtc-1000	168	49	.	.	PROPN
ijtc-1000	168	50	,	,	PUNCT
ijtc-1000	168	51	2022	2022	NUM
ijtc-1000	168	52	)	)	PUNCT
ijtc-1000	168	53	and	and	CCONJ
ijtc-1000	168	54	aligns	align	VERB
ijtc-1000	168	55	with	with	ADP
ijtc-1000	168	56	others	other	NOUN
ijtc-1000	168	57	(	(	PUNCT
ijtc-1000	168	58	albegali	albegali	PROPN
ijtc-1000	168	59	&	&	CCONJ
ijtc-1000	168	60	phua	phua	PROPN
ijtc-1000	168	61	,	,	PUNCT
ijtc-1000	168	62	2023	2023	NUM
ijtc-1000	168	63	;	;	PUNCT
ijtc-1000	168	64	firmansyah	firmansyah	PROPN
ijtc-1000	168	65	&	&	CCONJ
ijtc-1000	168	66	ardiansyah	ardiansyah	PROPN
ijtc-1000	168	67	,	,	PUNCT
ijtc-1000	168	68	2020	2020	NUM
ijtc-1000	168	69	;	;	PUNCT
ijtc-1000	168	70	garfatta	garfatta	NOUN
ijtc-1000	168	71	et	et	PROPN
ijtc-1000	168	72	al	al	PROPN
ijtc-1000	168	73	.	.	PROPN
ijtc-1000	168	74	,	,	PUNCT
ijtc-1000	168	75	2023	2023	NUM
ijtc-1000	168	76	)	)	PUNCT
ijtc-1000	168	77	.	.	PUNCT
ijtc-1000	169	1	hypothesis	hypothesis	NOUN
ijtc-1000	169	2	4	4	NUM
ijtc-1000	169	3	:	:	PUNCT
ijtc-1000	169	4	variations	variation	NOUN
ijtc-1000	169	5	in	in	ADP
ijtc-1000	169	6	real	real	ADJ
ijtc-1000	169	7	earnings	earning	NOUN
ijtc-1000	169	8	management	management	NOUN
ijtc-1000	169	9	before	before	ADV
ijtc-1000	169	10	,	,	PUNCT
ijtc-1000	169	11	during	during	ADP
ijtc-1000	169	12	,	,	PUNCT
ijtc-1000	169	13	and	and	CCONJ
ijtc-1000	169	14	after	after	ADP
ijtc-1000	169	15	covid-19	covid-19	PROPN
ijtc-1000	169	16	this	this	DET
ijtc-1000	169	17	hypothesis	hypothesis	NOUN
ijtc-1000	169	18	aimed	aim	VERB
ijtc-1000	169	19	to	to	PART
ijtc-1000	169	20	highlight	highlight	VERB
ijtc-1000	169	21	differences	difference	NOUN
ijtc-1000	169	22	in	in	ADP
ijtc-1000	169	23	real	real	ADJ
ijtc-1000	169	24	earnings	earning	NOUN
ijtc-1000	169	25	management	management	NOUN
ijtc-1000	169	26	before	before	ADV
ijtc-1000	169	27	,	,	PUNCT
ijtc-1000	169	28	during	during	ADP
ijtc-1000	169	29	,	,	PUNCT
ijtc-1000	169	30	and	and	CCONJ
ijtc-1000	169	31	after	after	ADP
ijtc-1000	169	32	the	the	DET
ijtc-1000	169	33	covid-19	covid-19	PROPN
ijtc-1000	169	34	outbreak	outbreak	NOUN
ijtc-1000	169	35	.	.	PUNCT
ijtc-1000	170	1	the	the	DET
ijtc-1000	170	2	analysis	analysis	NOUN
ijtc-1000	170	3	revealed	reveal	VERB
ijtc-1000	170	4	significant	significant	ADJ
ijtc-1000	170	5	disparities	disparity	NOUN
ijtc-1000	170	6	in	in	ADP
ijtc-1000	170	7	real	real	ADJ
ijtc-1000	170	8	earnings	earning	NOUN
ijtc-1000	170	9	management	management	NOUN
ijtc-1000	170	10	concerning	concern	VERB
ijtc-1000	170	11	abnormal	abnormal	ADJ
ijtc-1000	170	12	production	production	NOUN
ijtc-1000	170	13	(	(	PUNCT
ijtc-1000	170	14	abnprod	abnprod	NOUN
ijtc-1000	170	15	)	)	PUNCT
ijtc-1000	170	16	during	during	ADP
ijtc-1000	170	17	and	and	CCONJ
ijtc-1000	170	18	before	before	ADP
ijtc-1000	170	19	the	the	DET
ijtc-1000	170	20	covid-19	covid-19	PROPN
ijtc-1000	170	21	pandemic	pandemic	NOUN
ijtc-1000	170	22	,	,	PUNCT
ijtc-1000	170	23	as	as	ADV
ijtc-1000	170	24	well	well	ADV
ijtc-1000	170	25	as	as	ADP
ijtc-1000	170	26	abnormal	abnormal	ADJ
ijtc-1000	170	27	discretionary	discretionary	ADJ
ijtc-1000	170	28	expenses	expense	NOUN
ijtc-1000	170	29	(	(	PUNCT
ijtc-1000	170	30	abndisexp	abndisexp	PROPN
ijtc-1000	170	31	)	)	PUNCT
ijtc-1000	170	32	before	before	ADP
ijtc-1000	170	33	and	and	CCONJ
ijtc-1000	170	34	after	after	ADP
ijtc-1000	170	35	the	the	DET
ijtc-1000	170	36	covid19	covid19	NOUN
ijtc-1000	170	37	period	period	NOUN
ijtc-1000	170	38	.	.	PUNCT
ijtc-1000	171	1	this	this	DET
ijtc-1000	171	2	result	result	NOUN
ijtc-1000	171	3	supports	support	VERB
ijtc-1000	171	4	the	the	DET
ijtc-1000	171	5	findings	finding	NOUN
ijtc-1000	171	6	of	of	ADP
ijtc-1000	171	7	some	some	DET
ijtc-1000	171	8	studies	study	NOUN
ijtc-1000	171	9	(	(	PUNCT
ijtc-1000	171	10	al	al	PROPN
ijtc-1000	171	11	-	-	PUNCT
ijtc-1000	171	12	begali	begali	PROPN
ijtc-1000	171	13	&	&	CCONJ
ijtc-1000	171	14	phua	phua	PROPN
ijtc-1000	171	15	,	,	PUNCT
ijtc-1000	171	16	2023	2023	NUM
ijtc-1000	171	17	;	;	PUNCT
ijtc-1000	171	18	aljughaiman	aljughaiman	NOUN
ijtc-1000	171	19	et	et	PROPN
ijtc-1000	171	20	al	al	PROPN
ijtc-1000	171	21	.	.	PROPN
ijtc-1000	171	22	,	,	PUNCT
ijtc-1000	171	23	2023	2023	NUM
ijtc-1000	171	24	;	;	PUNCT
ijtc-1000	171	25	azizah	azizah	NOUN
ijtc-1000	171	26	,	,	PUNCT
ijtc-1000	171	27	2021	2021	NUM
ijtc-1000	171	28	;	;	PUNCT
ijtc-1000	171	29	lassoued	lassoued	PROPN
ijtc-1000	171	30	&	&	CCONJ
ijtc-1000	171	31	khanchel	khanchel	PROPN
ijtc-1000	171	32	,	,	PUNCT
ijtc-1000	171	33	2021b	2021b	NUM
ijtc-1000	171	34	;	;	PUNCT
ijtc-1000	171	35	pernamasari	pernamasari	PROPN
ijtc-1000	171	36	&	&	CCONJ
ijtc-1000	171	37	tanjung	tanjung	PROPN
ijtc-1000	171	38	,	,	PUNCT
ijtc-1000	171	39	2023	2023	NUM
ijtc-1000	171	40	;	;	PUNCT
ijtc-1000	171	41	rahman	rahman	PROPN
ijtc-1000	171	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1000	171	43	earnings	earning	NOUN
ijtc-1000	171	44	management	management	NOUN
ijtc-1000	171	45	before	before	ADV
ijtc-1000	171	46	,	,	PUNCT
ijtc-1000	171	47	during	during	ADP
ijtc-1000	171	48	and	and	CCONJ
ijtc-1000	171	49	after	after	ADP
ijtc-1000	171	50	covid-19	covid-19	PROPN
ijtc-1000	171	51	period	period	NOUN
ijtc-1000	171	52	in	in	ADP
ijtc-1000	171	53	the	the	DET
ijtc-1000	171	54	hotels	hotel	NOUN
ijtc-1000	171	55	and	and	CCONJ
ijtc-1000	171	56	tourism	tourism	NOUN
ijtc-1000	171	57	subsector	subsector	NOUN
ijtc-1000	171	58	subsector	subsector	NOUN
ijtc-1000	171	59	listed	list	VERB
ijtc-1000	171	60	on	on	ADP
ijtc-1000	171	61	the	the	DET
ijtc-1000	171	62	indonesian	indonesian	ADJ
ijtc-1000	171	63	stock	stock	PROPN
ijtc-1000	171	64	exchange	exchange	PROPN
ijtc-1000	171	65	syahputri	syahputri	ADJ
ijtc-1000	171	66	,	,	PUNCT
ijtc-1000	171	67	midiastuty	midiastuty	NOUN
ijtc-1000	171	68	,	,	PUNCT
ijtc-1000	171	69	suranta	suranta	NOUN
ijtc-1000	171	70	,	,	PUNCT
ijtc-1000	171	71	and	and	CCONJ
ijtc-1000	171	72	putra	putra	PROPN
ijtc-1000	171	73	71	71	NUM
ijtc-1000	171	74	|	|	CCONJ
ijtc-1000	171	75	ilomata	ilomata	PROPN
ijtc-1000	171	76	international	international	ADJ
ijtc-1000	171	77	journal	journal	NOUN
ijtc-1000	171	78	of	of	ADP
ijtc-1000	171	79	tax	tax	PROPN
ijtc-1000	171	80	&	&	CCONJ
ijtc-1000	171	81	accounting	accounting	PROPN
ijtc-1000	171	82	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1000	171	83	et	et	PROPN
ijtc-1000	171	84	al	al	PROPN
ijtc-1000	171	85	.	.	PROPN
ijtc-1000	171	86	,	,	PUNCT
ijtc-1000	171	87	2023	2023	NUM
ijtc-1000	171	88	;	;	PUNCT
ijtc-1000	171	89	yan	yan	PROPN
ijtc-1000	171	90	et	et	PROPN
ijtc-1000	171	91	al	al	PROPN
ijtc-1000	171	92	.	.	PROPN
ijtc-1000	171	93	,	,	PUNCT
ijtc-1000	171	94	2022	2022	NUM
ijtc-1000	171	95	)	)	PUNCT
ijtc-1000	171	96	and	and	CCONJ
ijtc-1000	171	97	contrasts	contrast	VERB
ijtc-1000	171	98	with	with	ADP
ijtc-1000	171	99	others	other	NOUN
ijtc-1000	171	100	(	(	PUNCT
ijtc-1000	171	101	firmansyah	firmansyah	PROPN
ijtc-1000	171	102	&	&	CCONJ
ijtc-1000	171	103	ardiansyah	ardiansyah	PROPN
ijtc-1000	171	104	,	,	PUNCT
ijtc-1000	171	105	2020	2020	NUM
ijtc-1000	171	106	;	;	PUNCT
ijtc-1000	171	107	garfatta	garfatta	NOUN
ijtc-1000	171	108	et	et	PROPN
ijtc-1000	171	109	al	al	PROPN
ijtc-1000	171	110	.	.	PROPN
ijtc-1000	171	111	,	,	PUNCT
ijtc-1000	171	112	2023	2023	NUM
ijtc-1000	171	113	;	;	PUNCT
ijtc-1000	171	114	prihatni	prihatni	NOUN
ijtc-1000	171	115	et	et	PROPN
ijtc-1000	171	116	al	al	PROPN
ijtc-1000	171	117	.	.	PROPN
ijtc-1000	171	118	,	,	PUNCT
ijtc-1000	171	119	2023	2023	NUM
ijtc-1000	171	120	)	)	PUNCT
ijtc-1000	171	121	.	.	PUNCT
ijtc-1000	172	1	moreover	moreover	ADV
ijtc-1000	172	2	,	,	PUNCT
ijtc-1000	172	3	the	the	DET
ijtc-1000	172	4	study	study	NOUN
ijtc-1000	172	5	found	find	VERB
ijtc-1000	172	6	no	no	DET
ijtc-1000	172	7	significant	significant	ADJ
ijtc-1000	172	8	differences	difference	NOUN
ijtc-1000	172	9	in	in	ADP
ijtc-1000	172	10	real	real	ADJ
ijtc-1000	172	11	earnings	earning	NOUN
ijtc-1000	172	12	management	management	NOUN
ijtc-1000	172	13	practices	practice	NOUN
ijtc-1000	172	14	concerning	concern	VERB
ijtc-1000	172	15	abnormal	abnormal	ADJ
ijtc-1000	172	16	cash	cash	NOUN
ijtc-1000	172	17	flow	flow	NOUN
ijtc-1000	172	18	operations	operation	NOUN
ijtc-1000	172	19	(	(	PUNCT
ijtc-1000	172	20	abncfo	abncfo	ADJ
ijtc-1000	172	21	)	)	PUNCT
ijtc-1000	172	22	before	before	ADV
ijtc-1000	172	23	,	,	PUNCT
ijtc-1000	172	24	during	during	ADP
ijtc-1000	172	25	,	,	PUNCT
ijtc-1000	172	26	and	and	CCONJ
ijtc-1000	172	27	after	after	ADP
ijtc-1000	172	28	the	the	DET
ijtc-1000	172	29	covid-19	covid-19	PROPN
ijtc-1000	172	30	pandemic	pandemic	NOUN
ijtc-1000	172	31	.	.	PUNCT
ijtc-1000	173	1	this	this	DET
ijtc-1000	173	2	outcome	outcome	NOUN
ijtc-1000	173	3	aligns	align	VERB
ijtc-1000	173	4	with	with	ADP
ijtc-1000	173	5	certain	certain	ADJ
ijtc-1000	173	6	research	research	NOUN
ijtc-1000	173	7	(	(	PUNCT
ijtc-1000	173	8	firmansyah	firmansyah	PROPN
ijtc-1000	173	9	&	&	CCONJ
ijtc-1000	173	10	ardiansyah	ardiansyah	PROPN
ijtc-1000	173	11	,	,	PUNCT
ijtc-1000	173	12	2020	2020	NUM
ijtc-1000	173	13	;	;	PUNCT
ijtc-1000	173	14	garfatta	garfatta	NOUN
ijtc-1000	173	15	et	et	PROPN
ijtc-1000	173	16	al	al	PROPN
ijtc-1000	173	17	.	.	PROPN
ijtc-1000	173	18	,	,	PUNCT
ijtc-1000	173	19	2023	2023	NUM
ijtc-1000	173	20	;	;	PUNCT
ijtc-1000	173	21	prihatni	prihatni	NOUN
ijtc-1000	173	22	et	et	PROPN
ijtc-1000	173	23	al	al	PROPN
ijtc-1000	173	24	.	.	PROPN
ijtc-1000	173	25	,	,	PUNCT
ijtc-1000	173	26	2023	2023	NUM
ijtc-1000	173	27	)	)	PUNCT
ijtc-1000	173	28	and	and	CCONJ
ijtc-1000	173	29	contradicts	contradict	VERB
ijtc-1000	173	30	others	other	NOUN
ijtc-1000	173	31	(	(	PUNCT
ijtc-1000	173	32	al	al	PROPN
ijtc-1000	173	33	-	-	PUNCT
ijtc-1000	173	34	begali	begali	PROPN
ijtc-1000	173	35	&	&	CCONJ
ijtc-1000	173	36	phua	phua	PROPN
ijtc-1000	173	37	,	,	PUNCT
ijtc-1000	173	38	2023	2023	NUM
ijtc-1000	173	39	;	;	PUNCT
ijtc-1000	173	40	aljughaiman	aljughaiman	NOUN
ijtc-1000	173	41	et	et	PROPN
ijtc-1000	173	42	al	al	PROPN
ijtc-1000	173	43	.	.	PROPN
ijtc-1000	173	44	,	,	PUNCT
ijtc-1000	173	45	2023	2023	NUM
ijtc-1000	173	46	;	;	PUNCT
ijtc-1000	173	47	azizah	azizah	NOUN
ijtc-1000	173	48	,	,	PUNCT
ijtc-1000	173	49	2021	2021	NUM
ijtc-1000	173	50	;	;	PUNCT
ijtc-1000	173	51	lassoued	lassoued	PROPN
ijtc-1000	173	52	&	&	CCONJ
ijtc-1000	173	53	khanchel	khanchel	PROPN
ijtc-1000	173	54	,	,	PUNCT
ijtc-1000	173	55	2021b	2021b	NUM
ijtc-1000	173	56	;	;	PUNCT
ijtc-1000	173	57	pernamasari	pernamasari	PROPN
ijtc-1000	173	58	&	&	CCONJ
ijtc-1000	173	59	tanjung	tanjung	PROPN
ijtc-1000	173	60	,	,	PUNCT
ijtc-1000	173	61	2023	2023	NUM
ijtc-1000	173	62	;	;	PUNCT
ijtc-1000	173	63	rahman	rahman	PROPN
ijtc-1000	173	64	et	et	PROPN
ijtc-1000	173	65	al	al	PROPN
ijtc-1000	173	66	.	.	PROPN
ijtc-1000	173	67	,	,	PUNCT
ijtc-1000	173	68	2023	2023	NUM
ijtc-1000	173	69	;	;	PUNCT
ijtc-1000	173	70	yan	yan	PROPN
ijtc-1000	173	71	et	et	PROPN
ijtc-1000	173	72	al	al	PROPN
ijtc-1000	173	73	.	.	PROPN
ijtc-1000	173	74	,	,	PUNCT
ijtc-1000	173	75	2022	2022	NUM
ijtc-1000	173	76	)	)	PUNCT
ijtc-1000	173	77	conclusion	conclusion	NOUN
ijtc-1000	173	78	this	this	DET
ijtc-1000	173	79	research	research	NOUN
ijtc-1000	173	80	aimed	aim	VERB
ijtc-1000	173	81	to	to	PART
ijtc-1000	173	82	delineate	delineate	VERB
ijtc-1000	173	83	differences	difference	NOUN
ijtc-1000	173	84	in	in	ADP
ijtc-1000	173	85	accrual	accrual	ADJ
ijtc-1000	173	86	earnings	earning	NOUN
ijtc-1000	173	87	management	management	NOUN
ijtc-1000	173	88	pre	pre	NOUN
ijtc-1000	173	89	,	,	PUNCT
ijtc-1000	173	90	during	during	ADP
ijtc-1000	173	91	,	,	PUNCT
ijtc-1000	173	92	and	and	CCONJ
ijtc-1000	173	93	post	post	VERB
ijtc-1000	173	94	the	the	DET
ijtc-1000	173	95	covid-19	covid-19	PROPN
ijtc-1000	173	96	pandemic	pandemic	NOUN
ijtc-1000	173	97	,	,	PUNCT
ijtc-1000	173	98	alongside	alongside	ADP
ijtc-1000	173	99	real	real	ADJ
ijtc-1000	173	100	earnings	earning	NOUN
ijtc-1000	173	101	management	management	NOUN
ijtc-1000	173	102	within	within	ADP
ijtc-1000	173	103	the	the	DET
ijtc-1000	173	104	same	same	ADJ
ijtc-1000	173	105	time	time	NOUN
ijtc-1000	173	106	frames	frame	NOUN
ijtc-1000	173	107	.	.	PUNCT
ijtc-1000	174	1	results	result	NOUN
ijtc-1000	174	2	suggest	suggest	VERB
ijtc-1000	174	3	no	no	DET
ijtc-1000	174	4	variance	variance	NOUN
ijtc-1000	174	5	in	in	ADP
ijtc-1000	174	6	accrual	accrual	ADJ
ijtc-1000	174	7	earnings	earning	NOUN
ijtc-1000	174	8	management	management	NOUN
ijtc-1000	174	9	across	across	ADP
ijtc-1000	174	10	these	these	DET
ijtc-1000	174	11	periods	period	NOUN
ijtc-1000	174	12	.	.	PUNCT
ijtc-1000	175	1	during	during	ADP
ijtc-1000	175	2	the	the	DET
ijtc-1000	175	3	pandemic	pandemic	ADJ
ijtc-1000	175	4	,	,	PUNCT
ijtc-1000	175	5	companies	company	NOUN
ijtc-1000	175	6	demonstrated	demonstrate	VERB
ijtc-1000	175	7	accrual	accrual	ADJ
ijtc-1000	175	8	earnings	earning	NOUN
ijtc-1000	175	9	management	management	NOUN
ijtc-1000	175	10	with	with	ADP
ijtc-1000	175	11	a	a	DET
ijtc-1000	175	12	pattern	pattern	NOUN
ijtc-1000	175	13	emphasizing	emphasize	VERB
ijtc-1000	175	14	income	income	NOUN
ijtc-1000	175	15	minimization	minimization	NOUN
ijtc-1000	175	16	,	,	PUNCT
ijtc-1000	175	17	contrasting	contrast	VERB
ijtc-1000	175	18	with	with	ADP
ijtc-1000	175	19	the	the	DET
ijtc-1000	175	20	pre	pre	ADJ
ijtc-1000	175	21	-	-	ADJ
ijtc-1000	175	22	pandemic	pandemic	ADJ
ijtc-1000	175	23	period	period	NOUN
ijtc-1000	175	24	,	,	PUNCT
ijtc-1000	175	25	where	where	SCONJ
ijtc-1000	175	26	the	the	DET
ijtc-1000	175	27	focus	focus	NOUN
ijtc-1000	175	28	was	be	AUX
ijtc-1000	175	29	on	on	ADP
ijtc-1000	175	30	income	income	NOUN
ijtc-1000	175	31	maximization	maximization	NOUN
ijtc-1000	175	32	.	.	PUNCT
ijtc-1000	176	1	amid	amid	ADP
ijtc-1000	176	2	the	the	DET
ijtc-1000	176	3	pandemic	pandemic	ADJ
ijtc-1000	176	4	,	,	PUNCT
ijtc-1000	176	5	companies	company	NOUN
ijtc-1000	176	6	tended	tend	VERB
ijtc-1000	176	7	to	to	PART
ijtc-1000	176	8	report	report	VERB
ijtc-1000	176	9	immediate	immediate	ADJ
ijtc-1000	176	10	losses	loss	NOUN
ijtc-1000	176	11	through	through	ADP
ijtc-1000	176	12	income	income	NOUN
ijtc-1000	176	13	minimization	minimization	NOUN
ijtc-1000	176	14	to	to	PART
ijtc-1000	176	15	mitigate	mitigate	VERB
ijtc-1000	176	16	their	their	PRON
ijtc-1000	176	17	impact	impact	NOUN
ijtc-1000	176	18	in	in	ADP
ijtc-1000	176	19	subsequent	subsequent	ADJ
ijtc-1000	176	20	periods	period	NOUN
ijtc-1000	176	21	.	.	PUNCT
ijtc-1000	177	1	post	post	ADJ
ijtc-1000	177	2	-	-	ADJ
ijtc-1000	177	3	pandemic	pandemic	ADJ
ijtc-1000	177	4	,	,	PUNCT
ijtc-1000	177	5	the	the	DET
ijtc-1000	177	6	accrual	accrual	ADJ
ijtc-1000	177	7	earnings	earning	NOUN
ijtc-1000	177	8	management	management	NOUN
ijtc-1000	177	9	aimed	aim	VERB
ijtc-1000	177	10	to	to	PART
ijtc-1000	177	11	bolster	bolster	VERB
ijtc-1000	177	12	reported	reported	ADJ
ijtc-1000	177	13	profits	profit	NOUN
ijtc-1000	177	14	,	,	PUNCT
ijtc-1000	177	15	following	follow	VERB
ijtc-1000	177	16	an	an	DET
ijtc-1000	177	17	income	income	NOUN
ijtc-1000	177	18	maximization	maximization	NOUN
ijtc-1000	177	19	pattern	pattern	NOUN
ijtc-1000	177	20	.	.	PUNCT
ijtc-1000	178	1	contrarily	contrarily	ADV
ijtc-1000	178	2	,	,	PUNCT
ijtc-1000	178	3	substantial	substantial	ADJ
ijtc-1000	178	4	disparities	disparity	NOUN
ijtc-1000	178	5	in	in	ADP
ijtc-1000	178	6	real	real	ADJ
ijtc-1000	178	7	earnings	earning	NOUN
ijtc-1000	178	8	management	management	NOUN
ijtc-1000	178	9	were	be	AUX
ijtc-1000	178	10	observed	observe	VERB
ijtc-1000	178	11	in	in	ADP
ijtc-1000	178	12	abnormal	abnormal	ADJ
ijtc-1000	178	13	production	production	NOUN
ijtc-1000	178	14	(	(	PUNCT
ijtc-1000	178	15	abnprod	abnprod	NOUN
ijtc-1000	178	16	)	)	PUNCT
ijtc-1000	178	17	before	before	ADP
ijtc-1000	178	18	and	and	CCONJ
ijtc-1000	178	19	during	during	ADP
ijtc-1000	178	20	the	the	DET
ijtc-1000	178	21	pandemic	pandemic	ADJ
ijtc-1000	178	22	,	,	PUNCT
ijtc-1000	178	23	and	and	CCONJ
ijtc-1000	178	24	abnormal	abnormal	ADJ
ijtc-1000	178	25	discretionary	discretionary	ADJ
ijtc-1000	178	26	(	(	PUNCT
ijtc-1000	178	27	abndisexp	abndisexp	PROPN
ijtc-1000	178	28	)	)	PUNCT
ijtc-1000	178	29	before	before	ADP
ijtc-1000	178	30	and	and	CCONJ
ijtc-1000	178	31	after	after	ADP
ijtc-1000	178	32	the	the	DET
ijtc-1000	178	33	covid-19	covid-19	PROPN
ijtc-1000	178	34	period	period	NOUN
ijtc-1000	178	35	.	.	PUNCT
ijtc-1000	179	1	these	these	DET
ijtc-1000	179	2	practices	practice	NOUN
ijtc-1000	179	3	involved	involve	VERB
ijtc-1000	179	4	reducing	reduce	VERB
ijtc-1000	179	5	production	production	NOUN
ijtc-1000	179	6	costs	cost	NOUN
ijtc-1000	179	7	and	and	CCONJ
ijtc-1000	179	8	cutting	cut	VERB
ijtc-1000	179	9	selling	selling	NOUN
ijtc-1000	179	10	and	and	CCONJ
ijtc-1000	179	11	research	research	NOUN
ijtc-1000	179	12	development	development	NOUN
ijtc-1000	179	13	expenses	expense	NOUN
ijtc-1000	179	14	.	.	PUNCT
ijtc-1000	180	1	however	however	ADV
ijtc-1000	180	2	,	,	PUNCT
ijtc-1000	180	3	no	no	DET
ijtc-1000	180	4	significant	significant	ADJ
ijtc-1000	180	5	differences	difference	NOUN
ijtc-1000	180	6	were	be	AUX
ijtc-1000	180	7	found	find	VERB
ijtc-1000	180	8	in	in	ADP
ijtc-1000	180	9	abnormal	abnormal	ADJ
ijtc-1000	180	10	cash	cash	NOUN
ijtc-1000	180	11	flow	flow	NOUN
ijtc-1000	180	12	operations	operation	NOUN
ijtc-1000	180	13	(	(	PUNCT
ijtc-1000	180	14	abncfo	abncfo	ADJ
ijtc-1000	180	15	)	)	PUNCT
ijtc-1000	180	16	regarding	regard	VERB
ijtc-1000	180	17	the	the	DET
ijtc-1000	180	18	periods	period	NOUN
ijtc-1000	180	19	before	before	ADV
ijtc-1000	180	20	,	,	PUNCT
ijtc-1000	180	21	during	during	ADP
ijtc-1000	180	22	,	,	PUNCT
ijtc-1000	180	23	and	and	CCONJ
ijtc-1000	180	24	after	after	ADP
ijtc-1000	180	25	covid-19	covid-19	PROPN
ijtc-1000	180	26	.	.	PUNCT
ijtc-1000	181	1	additionally	additionally	ADV
ijtc-1000	181	2	,	,	PUNCT
ijtc-1000	181	3	there	there	PRON
ijtc-1000	181	4	were	be	VERB
ijtc-1000	181	5	no	no	DET
ijtc-1000	181	6	differences	difference	NOUN
ijtc-1000	181	7	in	in	ADP
ijtc-1000	181	8	abnormal	abnormal	ADJ
ijtc-1000	181	9	real	real	ADJ
ijtc-1000	181	10	earnings	earning	NOUN
ijtc-1000	181	11	management	management	NOUN
ijtc-1000	181	12	in	in	ADP
ijtc-1000	181	13	production	production	NOUN
ijtc-1000	181	14	(	(	PUNCT
ijtc-1000	181	15	abnprod	abnprod	NOUN
ijtc-1000	181	16	)	)	PUNCT
ijtc-1000	181	17	before	before	ADP
ijtc-1000	181	18	and	and	CCONJ
ijtc-1000	181	19	after	after	ADV
ijtc-1000	181	20	,	,	PUNCT
ijtc-1000	181	21	and	and	CCONJ
ijtc-1000	181	22	during	during	ADP
ijtc-1000	181	23	and	and	CCONJ
ijtc-1000	181	24	after	after	ADV
ijtc-1000	181	25	,	,	PUNCT
ijtc-1000	181	26	nor	nor	CCONJ
ijtc-1000	181	27	in	in	ADP
ijtc-1000	181	28	abnormal	abnormal	ADJ
ijtc-1000	181	29	discretionary	discretionary	ADJ
ijtc-1000	181	30	real	real	ADJ
ijtc-1000	181	31	earnings	earning	NOUN
ijtc-1000	181	32	management	management	NOUN
ijtc-1000	181	33	(	(	PUNCT
ijtc-1000	181	34	abndisexp	abndisexp	PROPN
ijtc-1000	181	35	)	)	PUNCT
ijtc-1000	181	36	before	before	ADP
ijtc-1000	181	37	and	and	CCONJ
ijtc-1000	181	38	during	during	ADP
ijtc-1000	181	39	,	,	PUNCT
ijtc-1000	181	40	and	and	CCONJ
ijtc-1000	181	41	during	during	ADP
ijtc-1000	181	42	and	and	CCONJ
ijtc-1000	181	43	after	after	ADP
ijtc-1000	181	44	the	the	DET
ijtc-1000	181	45	covid-19	covid-19	PROPN
ijtc-1000	181	46	pandemic	pandemic	NOUN
ijtc-1000	181	47	.	.	PUNCT
ijtc-1000	182	1	theoretical	theoretical	ADJ
ijtc-1000	182	2	implications	implication	NOUN
ijtc-1000	182	3	for	for	ADP
ijtc-1000	182	4	earnings	earning	NOUN
ijtc-1000	182	5	management	management	NOUN
ijtc-1000	182	6	during	during	ADP
ijtc-1000	182	7	the	the	DET
ijtc-1000	182	8	pandemic	pandemic	ADJ
ijtc-1000	182	9	highlights	highlight	NOUN
ijtc-1000	182	10	the	the	DET
ijtc-1000	182	11	decrease	decrease	NOUN
ijtc-1000	182	12	in	in	ADP
ijtc-1000	182	13	profit	profit	NOUN
ijtc-1000	182	14	figures	figure	NOUN
ijtc-1000	182	15	,	,	PUNCT
ijtc-1000	182	16	indicating	indicate	VERB
ijtc-1000	182	17	information	information	NOUN
ijtc-1000	182	18	asymmetry	asymmetry	NOUN
ijtc-1000	182	19	.	.	PUNCT
ijtc-1000	183	1	this	this	PRON
ijtc-1000	183	2	suggests	suggest	VERB
ijtc-1000	183	3	deliberate	deliberate	ADJ
ijtc-1000	183	4	reduction	reduction	NOUN
ijtc-1000	183	5	in	in	ADP
ijtc-1000	183	6	profit	profit	NOUN
ijtc-1000	183	7	figures	figure	NOUN
ijtc-1000	183	8	during	during	ADP
ijtc-1000	183	9	the	the	DET
ijtc-1000	183	10	pandemic	pandemic	NOUN
ijtc-1000	183	11	to	to	PART
ijtc-1000	183	12	minimize	minimize	VERB
ijtc-1000	183	13	future	future	ADJ
ijtc-1000	183	14	repercussions	repercussion	NOUN
ijtc-1000	183	15	,	,	PUNCT
ijtc-1000	183	16	illustrating	illustrate	VERB
ijtc-1000	183	17	an	an	DET
ijtc-1000	183	18	information	information	NOUN
ijtc-1000	183	19	asymmetry	asymmetry	NOUN
ijtc-1000	183	20	scenario	scenario	NOUN
ijtc-1000	183	21	.	.	PUNCT
ijtc-1000	184	1	the	the	DET
ijtc-1000	184	2	practical	practical	ADJ
ijtc-1000	184	3	implications	implication	NOUN
ijtc-1000	184	4	of	of	ADP
ijtc-1000	184	5	this	this	DET
ijtc-1000	184	6	study	study	NOUN
ijtc-1000	184	7	are	be	AUX
ijtc-1000	184	8	as	as	SCONJ
ijtc-1000	184	9	follows	follow	VERB
ijtc-1000	184	10	companies	company	NOUN
ijtc-1000	184	11	after	after	SCONJ
ijtc-1000	184	12	the	the	DET
ijtc-1000	184	13	covid-19	covid-19	PROPN
ijtc-1000	184	14	pandemic	pandemic	NOUN
ijtc-1000	184	15	actually	actually	ADV
ijtc-1000	184	16	carry	carry	VERB
ijtc-1000	184	17	out	out	ADP
ijtc-1000	184	18	higher	high	ADJ
ijtc-1000	184	19	real	real	ADJ
ijtc-1000	184	20	earnings	earning	NOUN
ijtc-1000	184	21	management	management	NOUN
ijtc-1000	184	22	as	as	ADP
ijtc-1000	184	23	an	an	DET
ijtc-1000	184	24	effort	effort	NOUN
ijtc-1000	184	25	to	to	PART
ijtc-1000	184	26	maintain	maintain	VERB
ijtc-1000	184	27	or	or	CCONJ
ijtc-1000	184	28	as	as	ADP
ijtc-1000	184	29	a	a	DET
ijtc-1000	184	30	result	result	NOUN
ijtc-1000	184	31	of	of	ADP
ijtc-1000	184	32	a	a	DET
ijtc-1000	184	33	decline	decline	NOUN
ijtc-1000	184	34	in	in	ADP
ijtc-1000	184	35	companies	company	NOUN
ijtc-1000	184	36	performance	performance	NOUN
ijtc-1000	184	37	during	during	ADP
ijtc-1000	184	38	the	the	DET
ijtc-1000	184	39	covid-19	covid-19	PROPN
ijtc-1000	184	40	pandemic	pandemic	NOUN
ijtc-1000	184	41	.	.	PUNCT
ijtc-1000	185	1	reference	reference	NOUN
ijtc-1000	185	2	al	al	PROPN
ijtc-1000	185	3	-	-	PUNCT
ijtc-1000	185	4	begali	begali	ADJ
ijtc-1000	185	5	,	,	PUNCT
ijtc-1000	185	6	s.	s.	PROPN
ijtc-1000	185	7	a.	a.	PROPN
ijtc-1000	185	8	a.	a.	PROPN
ijtc-1000	185	9	,	,	PUNCT
ijtc-1000	185	10	&	&	CCONJ
ijtc-1000	185	11	phua	phua	PROPN
ijtc-1000	185	12	,	,	PUNCT
ijtc-1000	185	13	l.	l.	PROPN
ijtc-1000	185	14	k.	k.	PROPN
ijtc-1000	185	15	(	(	PUNCT
ijtc-1000	185	16	2023	2023	NUM
ijtc-1000	185	17	)	)	PUNCT
ijtc-1000	185	18	.	.	PUNCT
ijtc-1000	186	1	earnings	earning	NOUN
ijtc-1000	186	2	management	management	NOUN
ijtc-1000	186	3	in	in	ADP
ijtc-1000	186	4	emerging	emerge	VERB
ijtc-1000	186	5	markets	market	NOUN
ijtc-1000	186	6	:	:	PUNCT
ijtc-1000	186	7	the	the	DET
ijtc-1000	186	8	covid-19	covid-19	PROPN
ijtc-1000	186	9	and	and	CCONJ
ijtc-1000	186	10	family	family	NOUN
ijtc-1000	186	11	ownership	ownership	NOUN
ijtc-1000	186	12	.	.	PUNCT
ijtc-1000	187	1	cogent	cogent	NOUN
ijtc-1000	187	2	economics	economic	NOUN
ijtc-1000	187	3	and	and	CCONJ
ijtc-1000	187	4	finance	finance	NOUN
ijtc-1000	187	5	,	,	PUNCT
ijtc-1000	187	6	11(1	11(1	NUM
ijtc-1000	187	7	)	)	PUNCT
ijtc-1000	187	8	.	.	PUNCT
ijtc-1000	188	1	https://doi.org/10.1080/23322039.2023.2220246	https://doi.org/10.1080/23322039.2023.2220246	PROPN
ijtc-1000	189	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	189	2	earnings	earning	NOUN
ijtc-1000	189	3	management	management	NOUN
ijtc-1000	189	4	before	before	ADV
ijtc-1000	189	5	,	,	PUNCT
ijtc-1000	189	6	during	during	ADP
ijtc-1000	189	7	and	and	CCONJ
ijtc-1000	189	8	after	after	ADP
ijtc-1000	189	9	covid-19	covid-19	PROPN
ijtc-1000	189	10	period	period	NOUN
ijtc-1000	189	11	in	in	ADP
ijtc-1000	189	12	the	the	DET
ijtc-1000	189	13	hotels	hotel	NOUN
ijtc-1000	189	14	and	and	CCONJ
ijtc-1000	189	15	tourism	tourism	NOUN
ijtc-1000	189	16	subsector	subsector	NOUN
ijtc-1000	189	17	subsector	subsector	NOUN
ijtc-1000	189	18	listed	list	VERB
ijtc-1000	189	19	on	on	ADP
ijtc-1000	189	20	the	the	DET
ijtc-1000	189	21	indonesian	indonesian	ADJ
ijtc-1000	189	22	stock	stock	PROPN
ijtc-1000	189	23	exchange	exchange	PROPN
ijtc-1000	189	24	syahputri	syahputri	ADJ
ijtc-1000	189	25	,	,	PUNCT
ijtc-1000	189	26	midiastuty	midiastuty	NOUN
ijtc-1000	189	27	,	,	PUNCT
ijtc-1000	189	28	suranta	suranta	NOUN
ijtc-1000	189	29	,	,	PUNCT
ijtc-1000	189	30	and	and	CCONJ
ijtc-1000	189	31	putra	putra	PROPN
ijtc-1000	189	32	72	72	NUM
ijtc-1000	189	33	|	|	CCONJ
ijtc-1000	189	34	ilomata	ilomata	PROPN
ijtc-1000	189	35	international	international	ADJ
ijtc-1000	189	36	journal	journal	NOUN
ijtc-1000	189	37	of	of	ADP
ijtc-1000	189	38	tax	tax	PROPN
ijtc-1000	189	39	&	&	CCONJ
ijtc-1000	189	40	accounting	accounting	PROPN
ijtc-1000	189	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1000	189	42	ali	ali	PROPN
ijtc-1000	189	43	,	,	PUNCT
ijtc-1000	189	44	h.	h.	PROPN
ijtc-1000	189	45	,	,	PUNCT
ijtc-1000	189	46	amin	amin	PROPN
ijtc-1000	189	47	,	,	PUNCT
ijtc-1000	189	48	h.	h.	PROPN
ijtc-1000	189	49	m.	m.	PROPN
ijtc-1000	189	50	g.	g.	PROPN
ijtc-1000	189	51	,	,	PUNCT
ijtc-1000	189	52	mostafa	mostafa	PROPN
ijtc-1000	189	53	,	,	PUNCT
ijtc-1000	189	54	d.	d.	PROPN
ijtc-1000	189	55	,	,	PUNCT
ijtc-1000	189	56	&	&	CCONJ
ijtc-1000	189	57	mohamed	mohamed	PROPN
ijtc-1000	189	58	,	,	PUNCT
ijtc-1000	189	59	e.	e.	PROPN
ijtc-1000	189	60	k.	k.	PROPN
ijtc-1000	189	61	a.	a.	PROPN
ijtc-1000	189	62	(	(	PUNCT
ijtc-1000	189	63	2021	2021	NUM
ijtc-1000	189	64	)	)	PUNCT
ijtc-1000	189	65	.	.	PUNCT
ijtc-1000	190	1	earnings	earning	NOUN
ijtc-1000	190	2	management	management	NOUN
ijtc-1000	190	3	and	and	CCONJ
ijtc-1000	190	4	investor	investor	NOUN
ijtc-1000	190	5	protection	protection	NOUN
ijtc-1000	190	6	during	during	ADP
ijtc-1000	190	7	the	the	DET
ijtc-1000	190	8	covid-19	covid-19	PROPN
ijtc-1000	190	9	pandemic	pandemic	NOUN
ijtc-1000	190	10	:	:	PUNCT
ijtc-1000	190	11	evidence	evidence	NOUN
ijtc-1000	190	12	from	from	ADP
ijtc-1000	190	13	g-12	g-12	NOUN
ijtc-1000	190	14	countries	country	NOUN
ijtc-1000	190	15	.	.	PUNCT
ijtc-1000	191	1	managerial	managerial	ADJ
ijtc-1000	191	2	auditing	auditing	NOUN
ijtc-1000	191	3	journal	journal	NOUN
ijtc-1000	191	4	,	,	PUNCT
ijtc-1000	191	5	37(7	37(7	NUM
ijtc-1000	191	6	)	)	PUNCT
ijtc-1000	191	7	,	,	PUNCT
ijtc-1000	191	8	775–797	775–797	NUM
ijtc-1000	191	9	.	.	PUNCT
ijtc-1000	192	1	https://doi.org/10.1108/maj-07-2021-3232	https://doi.org/10.1108/maj-07-2021-3232	PROPN
ijtc-1000	192	2	aljughaiman	aljughaiman	NOUN
ijtc-1000	192	3	,	,	PUNCT
ijtc-1000	192	4	a.	a.	NOUN
ijtc-1000	192	5	a.	a.	PROPN
ijtc-1000	192	6	,	,	PUNCT
ijtc-1000	192	7	nguyen	nguyen	NOUN
ijtc-1000	192	8	,	,	PUNCT
ijtc-1000	192	9	t.	t.	PROPN
ijtc-1000	192	10	h.	h.	PROPN
ijtc-1000	192	11	,	,	PUNCT
ijtc-1000	192	12	trinh	trinh	PROPN
ijtc-1000	192	13	,	,	PUNCT
ijtc-1000	192	14	v.	v.	PROPN
ijtc-1000	192	15	q.	q.	PROPN
ijtc-1000	192	16	,	,	PUNCT
ijtc-1000	192	17	&	&	CCONJ
ijtc-1000	192	18	du	du	PROPN
ijtc-1000	192	19	,	,	PUNCT
ijtc-1000	192	20	a.	a.	NOUN
ijtc-1000	192	21	(	(	PUNCT
ijtc-1000	192	22	2023	2023	NUM
ijtc-1000	192	23	)	)	PUNCT
ijtc-1000	192	24	.	.	PUNCT
ijtc-1000	193	1	the	the	DET
ijtc-1000	193	2	covid-19	covid-19	PROPN
ijtc-1000	193	3	outbreak	outbreak	NOUN
ijtc-1000	193	4	,	,	PUNCT
ijtc-1000	193	5	corporate	corporate	ADJ
ijtc-1000	193	6	financial	financial	ADJ
ijtc-1000	193	7	distress	distress	NOUN
ijtc-1000	193	8	and	and	CCONJ
ijtc-1000	193	9	earnings	earning	NOUN
ijtc-1000	193	10	management	management	NOUN
ijtc-1000	193	11	.	.	PUNCT
ijtc-1000	194	1	international	international	ADJ
ijtc-1000	194	2	review	review	NOUN
ijtc-1000	194	3	of	of	ADP
ijtc-1000	194	4	financial	financial	ADJ
ijtc-1000	194	5	analysis	analysis	NOUN
ijtc-1000	194	6	,	,	PUNCT
ijtc-1000	194	7	88(april	88(april	NUM
ijtc-1000	194	8	)	)	PUNCT
ijtc-1000	194	9	,	,	PUNCT
ijtc-1000	194	10	102675	102675	NUM
ijtc-1000	194	11	.	.	PUNCT
ijtc-1000	195	1	https://doi.org/10.1016/j.irfa.2023.102675	https://doi.org/10.1016/j.irfa.2023.102675	ADJ
ijtc-1000	195	2	amaliah	amaliah	PROPN
ijtc-1000	195	3	,	,	PUNCT
ijtc-1000	195	4	t.	t.	PROPN
ijtc-1000	195	5	h.	h.	PROPN
ijtc-1000	195	6	(	(	PUNCT
ijtc-1000	195	7	2009	2009	NUM
ijtc-1000	195	8	)	)	PUNCT
ijtc-1000	195	9	.	.	PUNCT
ijtc-1000	196	1	suatu	suatu	PROPN
ijtc-1000	196	2	tinjauan	tinjauan	PROPN
ijtc-1000	196	3	asimetri	asimetri	PROPN
ijtc-1000	196	4	informasi	informasi	PROPN
ijtc-1000	196	5	dan	dan	PROPN
ijtc-1000	196	6	implikasinya	implikasinya	PROPN
ijtc-1000	196	7	terhadap	terhadap	PROPN
ijtc-1000	196	8	manajemen	manajemen	PROPN
ijtc-1000	196	9	laba	laba	PROPN
ijtc-1000	196	10	.	.	PUNCT
ijtc-1000	197	1	riskesdas	riskesda	NOUN
ijtc-1000	197	2	,	,	PUNCT
ijtc-1000	197	3	3	3	NUM
ijtc-1000	197	4	,	,	PUNCT
ijtc-1000	197	5	103–111	103–111	NUM
ijtc-1000	197	6	.	.	PUNCT
ijtc-1000	198	1	angelina	angelina	PROPN
ijtc-1000	198	2	,	,	PUNCT
ijtc-1000	198	3	m.	m.	NOUN
ijtc-1000	198	4	,	,	PUNCT
ijtc-1000	198	5	&	&	CCONJ
ijtc-1000	198	6	lindrawati	lindrawati	PROPN
ijtc-1000	198	7	,	,	PUNCT
ijtc-1000	198	8	l.	l.	PROPN
ijtc-1000	198	9	(	(	PUNCT
ijtc-1000	198	10	2022	2022	NUM
ijtc-1000	198	11	)	)	PUNCT
ijtc-1000	198	12	.	.	PUNCT
ijtc-1000	199	1	analisis	analisis	ADJ
ijtc-1000	199	2	perbandingan	perbandingan	ADJ
ijtc-1000	199	3	manajemen	manajeman	NOUN
ijtc-1000	199	4	laba	laba	PROPN
ijtc-1000	199	5	sebelum	sebelum	PROPN
ijtc-1000	199	6	dan	dan	PROPN
ijtc-1000	199	7	saat	saat	PROPN
ijtc-1000	199	8	covid-19	covid-19	PROPN
ijtc-1000	199	9	pada	pada	PROPN
ijtc-1000	199	10	perusahaan	perusahaan	PROPN
ijtc-1000	199	11	manufaktur	manufaktur	PROPN
ijtc-1000	199	12	di	di	PROPN
ijtc-1000	199	13	bursa	bursa	PROPN
ijtc-1000	199	14	efek	efek	NOUN
ijtc-1000	199	15	.	.	PUNCT
ijtc-1000	200	1	jurnal	jurnal	PROPN
ijtc-1000	200	2	akuntansi	akuntansi	PROPN
ijtc-1000	200	3	indonesia	indonesia	PROPN
ijtc-1000	200	4	,	,	PUNCT
ijtc-1000	200	5	11(2	11(2	NOUN
ijtc-1000	200	6	)	)	PUNCT
ijtc-1000	200	7	,	,	PUNCT
ijtc-1000	200	8	121	121	NUM
ijtc-1000	200	9	.	.	PUNCT
ijtc-1000	200	10	https://doi.org/10.30659/jai.11.2.121-132	https://doi.org/10.30659/jai.11.2.121-132	PROPN
ijtc-1000	200	11	asni	asni	PROPN
ijtc-1000	200	12	,	,	PUNCT
ijtc-1000	200	13	f.	f.	PROPN
ijtc-1000	200	14	,	,	PUNCT
ijtc-1000	200	15	&	&	CCONJ
ijtc-1000	200	16	mayasari	mayasari	PROPN
ijtc-1000	200	17	,	,	PUNCT
ijtc-1000	200	18	m.	m.	NOUN
ijtc-1000	200	19	(	(	PUNCT
ijtc-1000	200	20	2018	2018	NUM
ijtc-1000	200	21	)	)	PUNCT
ijtc-1000	200	22	.	.	PUNCT
ijtc-1000	201	1	perbedaan	perbedaan	PROPN
ijtc-1000	201	2	manajemen	manajeman	NOUN
ijtc-1000	201	3	laba	laba	PROPN
ijtc-1000	201	4	akrual	akrual	PROPN
ijtc-1000	201	5	dan	dan	PROPN
ijtc-1000	201	6	manajemen	manajemen	PROPN
ijtc-1000	201	7	laba	laba	PROPN
ijtc-1000	201	8	rill	rill	PROPN
ijtc-1000	201	9	sebelum	sebelum	PROPN
ijtc-1000	201	10	dan	dan	PROPN
ijtc-1000	201	11	sesudah	sesudah	PROPN
ijtc-1000	201	12	adopsi	adopsi	PROPN
ijtc-1000	201	13	ifrs	ifrs	PROPN
ijtc-1000	201	14	pada	pada	PROPN
ijtc-1000	201	15	perusahaan	perusahaan	PROPN
ijtc-1000	201	16	manufaktur	manufaktur	PROPN
ijtc-1000	201	17	yang	yang	PROPN
ijtc-1000	201	18	terdaftar	terdaftar	PROPN
ijtc-1000	201	19	di	di	PROPN
ijtc-1000	201	20	bei	bei	PROPN
ijtc-1000	201	21	.	.	PUNCT
ijtc-1000	202	1	journal	journal	PROPN
ijtc-1000	202	2	of	of	ADP
ijtc-1000	202	3	applied	apply	VERB
ijtc-1000	202	4	managerial	managerial	ADJ
ijtc-1000	202	5	accounting	accounting	NOUN
ijtc-1000	202	6	,	,	PUNCT
ijtc-1000	202	7	2(1	2(1	NUM
ijtc-1000	202	8	)	)	PUNCT
ijtc-1000	202	9	,	,	PUNCT
ijtc-1000	202	10	82–87	82–87	NUM
ijtc-1000	202	11	.	.	PUNCT
ijtc-1000	203	1	https://doi.org/10.30871/jama.v2i1.721	https://doi.org/10.30871/jama.v2i1.721	PROPN
ijtc-1000	203	2	azizah	azizah	PROPN
ijtc-1000	203	3	,	,	PUNCT
ijtc-1000	203	4	w.	w.	NOUN
ijtc-1000	203	5	(	(	PUNCT
ijtc-1000	203	6	2021	2021	NUM
ijtc-1000	203	7	)	)	PUNCT
ijtc-1000	203	8	.	.	PUNCT
ijtc-1000	204	1	covid-19	covid-19	PROPN
ijtc-1000	204	2	in	in	ADP
ijtc-1000	204	3	indonesia	indonesia	PROPN
ijtc-1000	204	4	:	:	PUNCT
ijtc-1000	204	5	analysis	analysis	NOUN
ijtc-1000	204	6	of	of	ADP
ijtc-1000	204	7	differences	difference	NOUN
ijtc-1000	204	8	earnings	earning	NOUN
ijtc-1000	204	9	management	management	NOUN
ijtc-1000	204	10	in	in	ADP
ijtc-1000	204	11	the	the	DET
ijtc-1000	204	12	first	first	ADJ
ijtc-1000	204	13	quarter	quarter	NOUN
ijtc-1000	204	14	.	.	PUNCT
ijtc-1000	205	1	jurnal	jurnal	ADJ
ijtc-1000	205	2	akuntansi	akuntansi	PROPN
ijtc-1000	205	3	,	,	PUNCT
ijtc-1000	205	4	11(1	11(1	NUM
ijtc-1000	205	5	)	)	PUNCT
ijtc-1000	205	6	,	,	PUNCT
ijtc-1000	205	7	23–32	23–32	NUM
ijtc-1000	205	8	.	.	PUNCT
ijtc-1000	206	1	https://doi.org/10.33369/j.akuntansi.11.1.2332	https://doi.org/10.33369/j.akuntansi.11.1.2332	PROPN
ijtc-1000	206	2	badertscher	badertscher	PROPN
ijtc-1000	206	3	,	,	PUNCT
ijtc-1000	206	4	b.	b.	PROPN
ijtc-1000	206	5	a.	a.	PROPN
ijtc-1000	206	6	(	(	PUNCT
ijtc-1000	206	7	2011	2011	NUM
ijtc-1000	206	8	)	)	PUNCT
ijtc-1000	206	9	.	.	PUNCT
ijtc-1000	207	1	overvaluation	overvaluation	NOUN
ijtc-1000	207	2	and	and	CCONJ
ijtc-1000	207	3	the	the	DET
ijtc-1000	207	4	choice	choice	NOUN
ijtc-1000	207	5	of	of	ADP
ijtc-1000	207	6	alternative	alternative	ADJ
ijtc-1000	207	7	earnings	earning	NOUN
ijtc-1000	207	8	management	management	NOUN
ijtc-1000	207	9	mechanisms	mechanism	NOUN
ijtc-1000	207	10	.	.	PUNCT
ijtc-1000	208	1	accounting	accounting	NOUN
ijtc-1000	208	2	review	review	PROPN
ijtc-1000	208	3	,	,	PUNCT
ijtc-1000	208	4	86(5	86(5	PROPN
ijtc-1000	208	5	)	)	PUNCT
ijtc-1000	208	6	,	,	PUNCT
ijtc-1000	208	7	1491–1518	1491–1518	NUM
ijtc-1000	208	8	.	.	PUNCT
ijtc-1000	209	1	https://doi.org/10.2308/accr-10092	https://doi.org/10.2308/accr-10092	PROPN
ijtc-1000	209	2	baker	baker	PROPN
ijtc-1000	209	3	,	,	PUNCT
ijtc-1000	209	4	s.	s.	PROPN
ijtc-1000	209	5	r.	r.	PROPN
ijtc-1000	209	6	,	,	PUNCT
ijtc-1000	209	7	farrokhnia	farrokhnia	PROPN
ijtc-1000	209	8	,	,	PUNCT
ijtc-1000	209	9	r.	r.	PROPN
ijtc-1000	209	10	a.	a.	PROPN
ijtc-1000	209	11	,	,	PUNCT
ijtc-1000	209	12	meyer	meyer	PROPN
ijtc-1000	209	13	,	,	PUNCT
ijtc-1000	209	14	s.	s.	PROPN
ijtc-1000	209	15	,	,	PUNCT
ijtc-1000	209	16	pagel	pagel	NOUN
ijtc-1000	209	17	,	,	PUNCT
ijtc-1000	209	18	m.	m.	NOUN
ijtc-1000	209	19	,	,	PUNCT
ijtc-1000	209	20	&	&	CCONJ
ijtc-1000	209	21	yannelis	yannelis	PROPN
ijtc-1000	209	22	,	,	PUNCT
ijtc-1000	209	23	c.	c.	PROPN
ijtc-1000	209	24	(	(	PUNCT
ijtc-1000	209	25	2020	2020	NUM
ijtc-1000	209	26	)	)	PUNCT
ijtc-1000	209	27	.	.	PUNCT
ijtc-1000	210	1	how	how	SCONJ
ijtc-1000	210	2	does	do	AUX
ijtc-1000	210	3	household	household	NOUN
ijtc-1000	210	4	spending	spending	NOUN
ijtc-1000	210	5	respond	respond	VERB
ijtc-1000	210	6	to	to	ADP
ijtc-1000	210	7	an	an	DET
ijtc-1000	210	8	epidemic	epidemic	NOUN
ijtc-1000	210	9	?	?	PUNCT
ijtc-1000	211	1	consumption	consumption	NOUN
ijtc-1000	211	2	during	during	ADP
ijtc-1000	211	3	the	the	DET
ijtc-1000	211	4	2020	2020	NUM
ijtc-1000	211	5	covid-19	covid-19	PROPN
ijtc-1000	211	6	pandemic	pandemic	NOUN
ijtc-1000	211	7	.	.	PUNCT
ijtc-1000	212	1	review	review	NOUN
ijtc-1000	212	2	of	of	ADP
ijtc-1000	212	3	asset	asset	NOUN
ijtc-1000	212	4	pricing	pricing	NOUN
ijtc-1000	212	5	studies	study	NOUN
ijtc-1000	212	6	,	,	PUNCT
ijtc-1000	212	7	10(4	10(4	NUM
ijtc-1000	212	8	)	)	PUNCT
ijtc-1000	212	9	,	,	PUNCT
ijtc-1000	212	10	834–862	834–862	NUM
ijtc-1000	212	11	.	.	PUNCT
ijtc-1000	213	1	https://doi.org/10.1093/rapstu/raaa009	https://doi.org/10.1093/rapstu/raaa009	PROPN
ijtc-1000	213	2	baldwin	baldwin	PROPN
ijtc-1000	213	3	,	,	PUNCT
ijtc-1000	213	4	r.	r.	PROPN
ijtc-1000	213	5	,	,	PUNCT
ijtc-1000	213	6	&	&	CCONJ
ijtc-1000	213	7	weder	weder	PROPN
ijtc-1000	213	8	,	,	PUNCT
ijtc-1000	213	9	b.	b.	PROPN
ijtc-1000	213	10	(	(	PUNCT
ijtc-1000	213	11	2020	2020	NUM
ijtc-1000	213	12	)	)	PUNCT
ijtc-1000	213	13	.	.	PUNCT
ijtc-1000	214	1	economics	economic	NOUN
ijtc-1000	214	2	in	in	ADP
ijtc-1000	214	3	the	the	DET
ijtc-1000	214	4	time	time	NOUN
ijtc-1000	214	5	of	of	ADP
ijtc-1000	214	6	covid-19	covid-19	PROPN
ijtc-1000	214	7	.	.	PUNCT
ijtc-1000	214	8	economics	economic	NOUN
ijtc-1000	214	9	in	in	ADP
ijtc-1000	214	10	the	the	DET
ijtc-1000	214	11	time	time	NOUN
ijtc-1000	214	12	of	of	ADP
ijtc-1000	214	13	covid-19	covid-19	PROPN
ijtc-1000	214	14	,	,	PUNCT
ijtc-1000	214	15	may	may	AUX
ijtc-1000	214	16	,	,	PUNCT
ijtc-1000	214	17	105–109	105–109	NUM
ijtc-1000	214	18	.	.	PUNCT
ijtc-1000	215	1	barai	barai	NOUN
ijtc-1000	215	2	,	,	PUNCT
ijtc-1000	215	3	m.	m.	NOUN
ijtc-1000	215	4	k.	k.	PROPN
ijtc-1000	215	5	,	,	PUNCT
ijtc-1000	215	6	&	&	CCONJ
ijtc-1000	215	7	dhar	dhar	PROPN
ijtc-1000	215	8	,	,	PUNCT
ijtc-1000	215	9	s.	s.	PROPN
ijtc-1000	215	10	(	(	PUNCT
ijtc-1000	215	11	2021	2021	NUM
ijtc-1000	215	12	)	)	PUNCT
ijtc-1000	215	13	.	.	PUNCT
ijtc-1000	216	1	covid-19	covid-19	PROPN
ijtc-1000	216	2	pandemic	pandemic	NOUN
ijtc-1000	216	3	:	:	PUNCT
ijtc-1000	216	4	inflicted	inflict	VERB
ijtc-1000	216	5	costs	cost	NOUN
ijtc-1000	216	6	and	and	CCONJ
ijtc-1000	216	7	some	some	DET
ijtc-1000	216	8	emerging	emerge	VERB
ijtc-1000	216	9	global	global	ADJ
ijtc-1000	216	10	issues	issue	NOUN
ijtc-1000	216	11	.	.	PUNCT
ijtc-1000	217	1	global	global	ADJ
ijtc-1000	217	2	business	business	PROPN
ijtc-1000	217	3	review	review	PROPN
ijtc-1000	217	4	,	,	PUNCT
ijtc-1000	217	5	1–20	1–20	PROPN
ijtc-1000	217	6	.	.	PUNCT
ijtc-1000	218	1	https://doi.org/10.1177/0972150921991499	https://doi.org/10.1177/0972150921991499	X
ijtc-1000	218	2	bugshan	bugshan	NOUN
ijtc-1000	218	3	,	,	PUNCT
ijtc-1000	218	4	a.	a.	NOUN
ijtc-1000	218	5	,	,	PUNCT
ijtc-1000	218	6	alnahdi	alnahdi	PROPN
ijtc-1000	218	7	,	,	PUNCT
ijtc-1000	218	8	s.	s.	PROPN
ijtc-1000	218	9	,	,	PUNCT
ijtc-1000	218	10	ananzeh	ananzeh	PROPN
ijtc-1000	218	11	,	,	PUNCT
ijtc-1000	218	12	h.	h.	PROPN
ijtc-1000	218	13	,	,	PUNCT
ijtc-1000	218	14	&	&	CCONJ
ijtc-1000	218	15	alnori	alnori	PROPN
ijtc-1000	218	16	,	,	PUNCT
ijtc-1000	218	17	f.	f.	PROPN
ijtc-1000	218	18	(	(	PUNCT
ijtc-1000	218	19	2022	2022	NUM
ijtc-1000	218	20	)	)	PUNCT
ijtc-1000	218	21	.	.	PUNCT
ijtc-1000	219	1	does	do	AUX
ijtc-1000	219	2	oil	oil	NOUN
ijtc-1000	219	3	price	price	NOUN
ijtc-1000	219	4	uncertainty	uncertainty	NOUN
ijtc-1000	219	5	affect	affect	VERB
ijtc-1000	219	6	earnings	earning	NOUN
ijtc-1000	219	7	management	management	NOUN
ijtc-1000	219	8	?	?	PUNCT
ijtc-1000	220	1	evidence	evidence	NOUN
ijtc-1000	220	2	from	from	ADP
ijtc-1000	220	3	gcc	gcc	NOUN
ijtc-1000	220	4	markets	market	NOUN
ijtc-1000	220	5	.	.	PUNCT
ijtc-1000	221	1	international	international	ADJ
ijtc-1000	221	2	journal	journal	PROPN
ijtc-1000	221	3	of	of	ADP
ijtc-1000	221	4	energy	energy	NOUN
ijtc-1000	221	5	sector	sector	NOUN
ijtc-1000	221	6	management	management	NOUN
ijtc-1000	221	7	,	,	PUNCT
ijtc-1000	221	8	16(6	16(6	NUM
ijtc-1000	221	9	)	)	PUNCT
ijtc-1000	221	10	,	,	PUNCT
ijtc-1000	221	11	1240–1258	1240–1258	NUM
ijtc-1000	221	12	.	.	PUNCT
ijtc-1000	222	1	https://doi.org/10.1108/ijesm-05-2021-0003	https://doi.org/10.1108/ijesm-05-2021-0003	PROPN
ijtc-1000	222	2	carletti	carletti	PROPN
ijtc-1000	222	3	,	,	PUNCT
ijtc-1000	222	4	e.	e.	PROPN
ijtc-1000	222	5	,	,	PUNCT
ijtc-1000	222	6	oliviero	oliviero	NOUN
ijtc-1000	222	7	,	,	PUNCT
ijtc-1000	222	8	t.	t.	PROPN
ijtc-1000	222	9	,	,	PUNCT
ijtc-1000	222	10	pagano	pagano	NOUN
ijtc-1000	222	11	,	,	PUNCT
ijtc-1000	222	12	m.	m.	NOUN
ijtc-1000	222	13	,	,	PUNCT
ijtc-1000	222	14	pelizzon	pelizzon	PROPN
ijtc-1000	222	15	,	,	PUNCT
ijtc-1000	222	16	l.	l.	PROPN
ijtc-1000	222	17	,	,	PUNCT
ijtc-1000	222	18	&	&	CCONJ
ijtc-1000	222	19	subrahmanyam	subrahmanyam	PROPN
ijtc-1000	222	20	,	,	PUNCT
ijtc-1000	222	21	m.	m.	NOUN
ijtc-1000	222	22	g.	g.	PROPN
ijtc-1000	222	23	(	(	PUNCT
ijtc-1000	222	24	2020	2020	NUM
ijtc-1000	222	25	)	)	PUNCT
ijtc-1000	222	26	.	.	PUNCT
ijtc-1000	223	1	the	the	DET
ijtc-1000	223	2	covid19	covid19	NOUN
ijtc-1000	223	3	shock	shock	NOUN
ijtc-1000	223	4	and	and	CCONJ
ijtc-1000	223	5	equity	equity	NOUN
ijtc-1000	223	6	shortfall	shortfall	NOUN
ijtc-1000	223	7	:	:	PUNCT
ijtc-1000	223	8	firm	firm	ADJ
ijtc-1000	223	9	-	-	PUNCT
ijtc-1000	223	10	level	level	NOUN
ijtc-1000	223	11	evidence	evidence	NOUN
ijtc-1000	223	12	from	from	ADP
ijtc-1000	223	13	italy	italy	PROPN
ijtc-1000	223	14	.	.	PUNCT
ijtc-1000	224	1	review	review	NOUN
ijtc-1000	224	2	of	of	ADP
ijtc-1000	224	3	corporate	corporate	ADJ
ijtc-1000	224	4	finance	finance	NOUN
ijtc-1000	224	5	studies	study	NOUN
ijtc-1000	224	6	,	,	PUNCT
ijtc-1000	224	7	9(3	9(3	NUM
ijtc-1000	224	8	)	)	PUNCT
ijtc-1000	224	9	,	,	PUNCT
ijtc-1000	224	10	534–568	534–568	NUM
ijtc-1000	224	11	.	.	PUNCT
ijtc-1000	224	12	https://doi.org/10.1093/rcfs/cfaa014	https://doi.org/10.1093/rcfs/cfaa014	PROPN
ijtc-1000	224	13	chia	chia	PROPN
ijtc-1000	224	14	,	,	PUNCT
ijtc-1000	224	15	y.	y.	PROPN
ijtc-1000	224	16	m.	m.	PROPN
ijtc-1000	224	17	,	,	PUNCT
ijtc-1000	224	18	lapsley	lapsley	PROPN
ijtc-1000	224	19	,	,	PUNCT
ijtc-1000	224	20	i.	i.	PROPN
ijtc-1000	224	21	,	,	PUNCT
ijtc-1000	224	22	&	&	CCONJ
ijtc-1000	224	23	lee	lee	PROPN
ijtc-1000	224	24	,	,	PUNCT
ijtc-1000	224	25	h.	h.	PROPN
ijtc-1000	224	26	w.	w.	PROPN
ijtc-1000	224	27	(	(	PUNCT
ijtc-1000	224	28	2007	2007	NUM
ijtc-1000	224	29	)	)	PUNCT
ijtc-1000	224	30	.	.	PUNCT
ijtc-1000	225	1	choice	choice	NOUN
ijtc-1000	225	2	of	of	ADP
ijtc-1000	225	3	auditors	auditor	NOUN
ijtc-1000	225	4	and	and	CCONJ
ijtc-1000	225	5	earnings	earning	NOUN
ijtc-1000	225	6	management	management	NOUN
ijtc-1000	225	7	during	during	ADP
ijtc-1000	225	8	the	the	DET
ijtc-1000	225	9	asian	asian	ADJ
ijtc-1000	225	10	financial	financial	ADJ
ijtc-1000	225	11	crisis	crisis	NOUN
ijtc-1000	225	12	.	.	PUNCT
ijtc-1000	226	1	managerial	managerial	ADJ
ijtc-1000	226	2	auditing	auditing	NOUN
ijtc-1000	226	3	journal	journal	NOUN
ijtc-1000	226	4	,	,	PUNCT
ijtc-1000	226	5	22(2	22(2	NUM
ijtc-1000	226	6	)	)	PUNCT
ijtc-1000	226	7	,	,	PUNCT
ijtc-1000	226	8	177–196	177–196	NUM
ijtc-1000	226	9	.	.	PUNCT
ijtc-1000	227	1	https://doi.org/10.1108/02686900710718672	https://doi.org/10.1108/02686900710718672	X
ijtc-1000	228	1	dai	dai	PROPN
ijtc-1000	228	2	,	,	PUNCT
ijtc-1000	228	3	r.	r.	PROPN
ijtc-1000	228	4	,	,	PUNCT
ijtc-1000	228	5	feng	feng	PROPN
ijtc-1000	228	6	,	,	PUNCT
ijtc-1000	228	7	h.	h.	PROPN
ijtc-1000	228	8	,	,	PUNCT
ijtc-1000	228	9	hu	hu	PROPN
ijtc-1000	228	10	,	,	PUNCT
ijtc-1000	228	11	j.	j.	PROPN
ijtc-1000	228	12	,	,	PUNCT
ijtc-1000	228	13	jin	jin	PROPN
ijtc-1000	228	14	,	,	PUNCT
ijtc-1000	228	15	q.	q.	PROPN
ijtc-1000	228	16	,	,	PUNCT
ijtc-1000	228	17	li	li	PROPN
ijtc-1000	228	18	,	,	PUNCT
ijtc-1000	228	19	h.	h.	PROPN
ijtc-1000	228	20	,	,	PUNCT
ijtc-1000	228	21	wang	wang	PROPN
ijtc-1000	228	22	,	,	PUNCT
ijtc-1000	228	23	r.	r.	PROPN
ijtc-1000	228	24	,	,	PUNCT
ijtc-1000	228	25	wang	wang	PROPN
ijtc-1000	228	26	,	,	PUNCT
ijtc-1000	228	27	r.	r.	PROPN
ijtc-1000	228	28	,	,	PUNCT
ijtc-1000	228	29	xu	xu	PROPN
ijtc-1000	228	30	,	,	PUNCT
ijtc-1000	228	31	l.	l.	PROPN
ijtc-1000	228	32	,	,	PUNCT
ijtc-1000	228	33	&	&	CCONJ
ijtc-1000	228	34	zhang	zhang	PROPN
ijtc-1000	228	35	,	,	PUNCT
ijtc-1000	228	36	x.	x.	NOUN
ijtc-1000	228	37	(	(	PUNCT
ijtc-1000	228	38	2021	2021	NUM
ijtc-1000	228	39	)	)	PUNCT
ijtc-1000	228	40	.	.	PUNCT
ijtc-1000	229	1	the	the	DET
ijtc-1000	229	2	impact	impact	NOUN
ijtc-1000	229	3	of	of	ADP
ijtc-1000	229	4	covid-19	covid-19	PROPN
ijtc-1000	229	5	on	on	ADP
ijtc-1000	229	6	small	small	ADJ
ijtc-1000	229	7	and	and	CCONJ
ijtc-1000	229	8	medium	medium	ADJ
ijtc-1000	229	9	-	-	PUNCT
ijtc-1000	229	10	sized	sized	ADJ
ijtc-1000	229	11	enterprises	enterprise	NOUN
ijtc-1000	229	12	(	(	PUNCT
ijtc-1000	229	13	smes	sme	NOUN
ijtc-1000	229	14	):	):	PUNCT
ijtc-1000	229	15	evidence	evidence	NOUN
ijtc-1000	229	16	from	from	ADP
ijtc-1000	229	17	twohttps://www.ilomata.org/index.php/ijtc	twohttps://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	229	18	earnings	earning	NOUN
ijtc-1000	229	19	management	management	NOUN
ijtc-1000	229	20	before	before	ADV
ijtc-1000	229	21	,	,	PUNCT
ijtc-1000	229	22	during	during	ADP
ijtc-1000	229	23	and	and	CCONJ
ijtc-1000	229	24	after	after	ADP
ijtc-1000	229	25	covid-19	covid-19	PROPN
ijtc-1000	229	26	period	period	NOUN
ijtc-1000	229	27	in	in	ADP
ijtc-1000	229	28	the	the	DET
ijtc-1000	229	29	hotels	hotel	NOUN
ijtc-1000	229	30	and	and	CCONJ
ijtc-1000	229	31	tourism	tourism	NOUN
ijtc-1000	229	32	subsector	subsector	NOUN
ijtc-1000	229	33	subsector	subsector	NOUN
ijtc-1000	229	34	listed	list	VERB
ijtc-1000	229	35	on	on	ADP
ijtc-1000	229	36	the	the	DET
ijtc-1000	229	37	indonesian	indonesian	ADJ
ijtc-1000	229	38	stock	stock	PROPN
ijtc-1000	229	39	exchange	exchange	PROPN
ijtc-1000	229	40	syahputri	syahputri	ADJ
ijtc-1000	229	41	,	,	PUNCT
ijtc-1000	229	42	midiastuty	midiastuty	NOUN
ijtc-1000	229	43	,	,	PUNCT
ijtc-1000	229	44	suranta	suranta	NOUN
ijtc-1000	229	45	,	,	PUNCT
ijtc-1000	229	46	and	and	CCONJ
ijtc-1000	229	47	putra	putra	PROPN
ijtc-1000	229	48	73	73	NUM
ijtc-1000	229	49	|	|	ADV
ijtc-1000	229	50	ilomata	ilomata	PROPN
ijtc-1000	229	51	international	international	ADJ
ijtc-1000	229	52	journal	journal	NOUN
ijtc-1000	229	53	of	of	ADP
ijtc-1000	229	54	tax	tax	PROPN
ijtc-1000	229	55	&	&	CCONJ
ijtc-1000	229	56	accounting	accounting	PROPN
ijtc-1000	229	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1000	229	58	wave	wave	NOUN
ijtc-1000	229	59	phone	phone	NOUN
ijtc-1000	229	60	surveys	survey	NOUN
ijtc-1000	229	61	in	in	ADP
ijtc-1000	229	62	china	china	PROPN
ijtc-1000	229	63	.	.	PUNCT
ijtc-1000	230	1	china	china	PROPN
ijtc-1000	230	2	economic	economic	PROPN
ijtc-1000	230	3	review	review	PROPN
ijtc-1000	230	4	,	,	PUNCT
ijtc-1000	230	5	67(august	67(august	NUM
ijtc-1000	230	6	2020	2020	NUM
ijtc-1000	230	7	)	)	PUNCT
ijtc-1000	230	8	,	,	PUNCT
ijtc-1000	230	9	101607	101607	NUM
ijtc-1000	230	10	.	.	PUNCT
ijtc-1000	231	1	https://doi.org/10.1016/j.chieco.2021.101607	https://doi.org/10.1016/j.chieco.2021.101607	PROPN
ijtc-1000	231	2	de	de	X
ijtc-1000	231	3	vito	vito	PROPN
ijtc-1000	231	4	,	,	PUNCT
ijtc-1000	231	5	a.	a.	PROPN
ijtc-1000	231	6	,	,	PUNCT
ijtc-1000	231	7	&	&	CCONJ
ijtc-1000	231	8	gómez	gómez	PROPN
ijtc-1000	231	9	,	,	PUNCT
ijtc-1000	231	10	j.	j.	PROPN
ijtc-1000	231	11	p.	p.	PROPN
ijtc-1000	231	12	(	(	PUNCT
ijtc-1000	231	13	2020	2020	NUM
ijtc-1000	231	14	)	)	PUNCT
ijtc-1000	231	15	.	.	PUNCT
ijtc-1000	232	1	estimating	estimate	VERB
ijtc-1000	232	2	the	the	DET
ijtc-1000	232	3	covid-19	covid-19	PROPN
ijtc-1000	232	4	cash	cash	NOUN
ijtc-1000	232	5	crunch	crunch	NOUN
ijtc-1000	232	6	:	:	PUNCT
ijtc-1000	232	7	global	global	ADJ
ijtc-1000	232	8	evidence	evidence	NOUN
ijtc-1000	232	9	and	and	CCONJ
ijtc-1000	232	10	policy	policy	NOUN
ijtc-1000	232	11	.	.	PUNCT
ijtc-1000	233	1	journal	journal	NOUN
ijtc-1000	233	2	of	of	ADP
ijtc-1000	233	3	accounting	accounting	NOUN
ijtc-1000	233	4	and	and	CCONJ
ijtc-1000	233	5	public	public	ADJ
ijtc-1000	233	6	policy	policy	NOUN
ijtc-1000	233	7	,	,	PUNCT
ijtc-1000	233	8	39(2	39(2	NUM
ijtc-1000	233	9	)	)	PUNCT
ijtc-1000	233	10	,	,	PUNCT
ijtc-1000	233	11	106741	106741	NUM
ijtc-1000	233	12	.	.	PUNCT
ijtc-1000	234	1	https://doi.org/10.1016/j.jaccpubpol.2020.106741	https://doi.org/10.1016/j.jaccpubpol.2020.106741	NOUN
ijtc-1000	234	2	firmansyah	firmansyah	PROPN
ijtc-1000	234	3	,	,	PUNCT
ijtc-1000	234	4	a.	a.	PROPN
ijtc-1000	234	5	,	,	PUNCT
ijtc-1000	234	6	&	&	CCONJ
ijtc-1000	234	7	ardiansyah	ardiansyah	PROPN
ijtc-1000	234	8	,	,	PUNCT
ijtc-1000	234	9	r.	r.	PROPN
ijtc-1000	234	10	(	(	PUNCT
ijtc-1000	234	11	2020	2020	NUM
ijtc-1000	234	12	)	)	PUNCT
ijtc-1000	234	13	.	.	PUNCT
ijtc-1000	235	1	bagaimana	bagaimana	PROPN
ijtc-1000	235	2	praktik	praktik	PROPN
ijtc-1000	235	3	manajemen	manajeman	NOUN
ijtc-1000	235	4	laba	laba	PROPN
ijtc-1000	235	5	dan	dan	PROPN
ijtc-1000	235	6	penghindaran	penghindaran	PROPN
ijtc-1000	235	7	pajak	pajak	PROPN
ijtc-1000	235	8	sebelum	sebelum	PROPN
ijtc-1000	235	9	dan	dan	PROPN
ijtc-1000	235	10	setelah	setelah	PROPN
ijtc-1000	235	11	pandemi	pandemi	PROPN
ijtc-1000	235	12	covid19	covid19	PROPN
ijtc-1000	235	13	di	di	PROPN
ijtc-1000	235	14	indonesia	indonesia	PROPN
ijtc-1000	235	15	?	?	PUNCT
ijtc-1000	236	1	bina	bina	PROPN
ijtc-1000	236	2	ekonomi	ekonomi	PROPN
ijtc-1000	236	3	,	,	PUNCT
ijtc-1000	236	4	24(2	24(2	NUM
ijtc-1000	236	5	)	)	PUNCT
ijtc-1000	236	6	,	,	PUNCT
ijtc-1000	236	7	31–51	31–51	NUM
ijtc-1000	236	8	.	.	PUNCT
ijtc-1000	237	1	https://doi.org/10.26593/be.v24i1.5075.87-106	https://doi.org/10.26593/be.v24i1.5075.87-106	PROPN
ijtc-1000	237	2	garfatta	garfatta	PROPN
ijtc-1000	237	3	,	,	PUNCT
ijtc-1000	237	4	r.	r.	PROPN
ijtc-1000	237	5	,	,	PUNCT
ijtc-1000	237	6	hamza	hamza	PROPN
ijtc-1000	237	7	,	,	PUNCT
ijtc-1000	237	8	m.	m.	NOUN
ijtc-1000	237	9	,	,	PUNCT
ijtc-1000	237	10	&	&	CCONJ
ijtc-1000	237	11	zorgati	zorgati	PROPN
ijtc-1000	237	12	,	,	PUNCT
ijtc-1000	237	13	i.	i.	PROPN
ijtc-1000	237	14	(	(	PUNCT
ijtc-1000	237	15	2023	2023	NUM
ijtc-1000	237	16	)	)	PUNCT
ijtc-1000	237	17	.	.	PUNCT
ijtc-1000	238	1	covid-19	covid-19	PROPN
ijtc-1000	238	2	outbreak	outbreak	NOUN
ijtc-1000	238	3	and	and	CCONJ
ijtc-1000	238	4	earnings	earning	NOUN
ijtc-1000	238	5	management	management	NOUN
ijtc-1000	238	6	practice	practice	NOUN
ijtc-1000	238	7	:	:	PUNCT
ijtc-1000	238	8	case	case	NOUN
ijtc-1000	238	9	of	of	ADP
ijtc-1000	238	10	tunisia	tunisia	PROPN
ijtc-1000	238	11	.	.	PUNCT
ijtc-1000	239	1	asian	asian	ADJ
ijtc-1000	239	2	journal	journal	PROPN
ijtc-1000	239	3	of	of	ADP
ijtc-1000	239	4	accounting	accounting	NOUN
ijtc-1000	239	5	research	research	NOUN
ijtc-1000	239	6	,	,	PUNCT
ijtc-1000	239	7	8(3	8(3	NUM
ijtc-1000	239	8	)	)	PUNCT
ijtc-1000	239	9	,	,	PUNCT
ijtc-1000	239	10	307–318	307–318	NUM
ijtc-1000	239	11	.	.	PUNCT
ijtc-1000	240	1	https://doi.org/10.1108/ajar-04-2022-0129	https://doi.org/10.1108/ajar-04-2022-0129	PROPN
ijtc-1000	240	2	hassan	hassan	PROPN
ijtc-1000	240	3	,	,	PUNCT
ijtc-1000	240	4	t.	t.	PROPN
ijtc-1000	240	5	,	,	PUNCT
ijtc-1000	240	6	hollander	hollander	PROPN
ijtc-1000	240	7	,	,	PUNCT
ijtc-1000	240	8	s.	s.	PROPN
ijtc-1000	240	9	,	,	PUNCT
ijtc-1000	240	10	van	van	PROPN
ijtc-1000	240	11	lent	lent	PROPN
ijtc-1000	240	12	,	,	PUNCT
ijtc-1000	240	13	l.	l.	PROPN
ijtc-1000	240	14	,	,	PUNCT
ijtc-1000	240	15	&	&	CCONJ
ijtc-1000	240	16	tahoun	tahoun	PROPN
ijtc-1000	240	17	,	,	PUNCT
ijtc-1000	240	18	t.	t.	PROPN
ijtc-1000	240	19	(	(	PUNCT
ijtc-1000	240	20	2020	2020	NUM
ijtc-1000	240	21	)	)	PUNCT
ijtc-1000	240	22	.	.	PUNCT
ijtc-1000	241	1	firm	firm	ADJ
ijtc-1000	241	2	-	-	PUNCT
ijtc-1000	241	3	level	level	NOUN
ijtc-1000	241	4	exposure	exposure	NOUN
ijtc-1000	241	5	to	to	ADP
ijtc-1000	241	6	epidemic	epidemic	NOUN
ijtc-1000	241	7	diseases	disease	NOUN
ijtc-1000	241	8	:	:	PUNCT
ijtc-1000	241	9	covid-19	covid-19	PROPN
ijtc-1000	241	10	,	,	PUNCT
ijtc-1000	241	11	sars	sar	NOUN
ijtc-1000	241	12	,	,	PUNCT
ijtc-1000	241	13	and	and	CCONJ
ijtc-1000	241	14	h1n1	h1n1	PROPN
ijtc-1000	241	15	.	.	PROPN
ijtc-1000	241	16	institute	institute	PROPN
ijtc-1000	241	17	for	for	ADP
ijtc-1000	241	18	new	new	ADJ
ijtc-1000	241	19	economic	economic	ADJ
ijtc-1000	241	20	thinking	thinking	NOUN
ijtc-1000	241	21	working	working	NOUN
ijtc-1000	241	22	paper	paper	NOUN
ijtc-1000	241	23	series	series	NOUN
ijtc-1000	241	24	,	,	PUNCT
ijtc-1000	241	25	1–46	1–46	PROPN
ijtc-1000	241	26	.	.	PUNCT
ijtc-1000	242	1	https://doi.org/10.36687/inetwp119	https://doi.org/10.36687/inetwp119	PROPN
ijtc-1000	242	2	healy	healy	PROPN
ijtc-1000	242	3	,	,	PUNCT
ijtc-1000	242	4	p.	p.	NOUN
ijtc-1000	242	5	m.	m.	NOUN
ijtc-1000	242	6	,	,	PUNCT
ijtc-1000	242	7	&	&	CCONJ
ijtc-1000	242	8	wahlen	wahlen	PROPN
ijtc-1000	242	9	,	,	PUNCT
ijtc-1000	242	10	j.	j.	PROPN
ijtc-1000	242	11	m.	m.	PROPN
ijtc-1000	242	12	(	(	PUNCT
ijtc-1000	242	13	1999	1999	NUM
ijtc-1000	242	14	)	)	PUNCT
ijtc-1000	242	15	.	.	PUNCT
ijtc-1000	243	1	a	a	DET
ijtc-1000	243	2	review	review	NOUN
ijtc-1000	243	3	of	of	ADP
ijtc-1000	243	4	the	the	DET
ijtc-1000	243	5	earnings	earning	NOUN
ijtc-1000	243	6	management	management	NOUN
ijtc-1000	243	7	literature	literature	NOUN
ijtc-1000	243	8	and	and	CCONJ
ijtc-1000	243	9	its	its	PRON
ijtc-1000	243	10	implications	implication	NOUN
ijtc-1000	243	11	for	for	ADP
ijtc-1000	243	12	standard	standard	ADJ
ijtc-1000	243	13	setting	setting	NOUN
ijtc-1000	243	14	.	.	PUNCT
ijtc-1000	244	1	accounting	accounting	NOUN
ijtc-1000	244	2	horizons	horizon	NOUN
ijtc-1000	244	3	.	.	PUNCT
ijtc-1000	245	1	henny	henny	PROPN
ijtc-1000	245	2	,	,	PUNCT
ijtc-1000	245	3	h.	h.	PROPN
ijtc-1000	245	4	(	(	PUNCT
ijtc-1000	245	5	2019	2019	NUM
ijtc-1000	245	6	)	)	PUNCT
ijtc-1000	245	7	.	.	PUNCT
ijtc-1000	246	1	pengaruh	pengaruh	NOUN
ijtc-1000	246	2	manajemen	manajeman	NOUN
ijtc-1000	246	3	laba	laba	PROPN
ijtc-1000	246	4	dan	dan	PROPN
ijtc-1000	246	5	karakteristik	karakteristik	PROPN
ijtc-1000	246	6	perusahaan	perusahaan	PROPN
ijtc-1000	246	7	terhadap	terhadap	PROPN
ijtc-1000	246	8	tax	tax	PROPN
ijtc-1000	246	9	avoidance	avoidance	NOUN
ijtc-1000	246	10	.	.	PUNCT
ijtc-1000	247	1	jurnal	jurnal	ADJ
ijtc-1000	247	2	muara	muara	PROPN
ijtc-1000	247	3	ilmu	ilmu	PROPN
ijtc-1000	247	4	ekonomi	ekonomi	PROPN
ijtc-1000	247	5	dan	dan	PROPN
ijtc-1000	247	6	bisnis	bisnis	PROPN
ijtc-1000	247	7	,	,	PUNCT
ijtc-1000	247	8	3(1	3(1	NUM
ijtc-1000	247	9	)	)	PUNCT
ijtc-1000	247	10	,	,	PUNCT
ijtc-1000	247	11	36	36	NUM
ijtc-1000	247	12	.	.	PUNCT
ijtc-1000	247	13	https://doi.org/10.24912/jmieb.v3i1.4021	https://doi.org/10.24912/jmieb.v3i1.4021	PROPN
ijtc-1000	247	14	husaini	husaini	PROPN
ijtc-1000	247	15	,	,	PUNCT
ijtc-1000	247	16	h.	h.	PROPN
ijtc-1000	247	17	,	,	PUNCT
ijtc-1000	247	18	rafika	rafika	PROPN
ijtc-1000	247	19	,	,	PUNCT
ijtc-1000	247	20	i.	i.	PROPN
ijtc-1000	247	21	,	,	PUNCT
ijtc-1000	247	22	&	&	CCONJ
ijtc-1000	247	23	sari	sari	NOUN
ijtc-1000	247	24	,	,	PUNCT
ijtc-1000	247	25	n.	n.	NOUN
ijtc-1000	247	26	(	(	PUNCT
ijtc-1000	247	27	2021	2021	NUM
ijtc-1000	247	28	)	)	PUNCT
ijtc-1000	247	29	.	.	PUNCT
ijtc-1000	248	1	pengaruh	pengaruh	NOUN
ijtc-1000	248	2	implementasi	implementasi	VERB
ijtc-1000	248	3	good	good	ADJ
ijtc-1000	248	4	corporate	corporate	ADJ
ijtc-1000	248	5	governance	governance	NOUN
ijtc-1000	248	6	terhadap	terhadap	PROPN
ijtc-1000	248	7	manajemen	manajeman	NOUN
ijtc-1000	248	8	laba	laba	PROPN
ijtc-1000	248	9	bank	bank	PROPN
ijtc-1000	248	10	yang	yang	PROPN
ijtc-1000	248	11	terdaftar	terdaftar	PROPN
ijtc-1000	248	12	di	di	PROPN
ijtc-1000	248	13	bursa	bursa	PROPN
ijtc-1000	248	14	efek	efek	NOUN
ijtc-1000	248	15	indonasia	indonasia	PROPN
ijtc-1000	248	16	.	.	PUNCT
ijtc-1000	249	1	jurnal	jurnal	ADJ
ijtc-1000	249	2	fairness	fairness	NOUN
ijtc-1000	249	3	,	,	PUNCT
ijtc-1000	249	4	10(1	10(1	NUM
ijtc-1000	249	5	)	)	PUNCT
ijtc-1000	249	6	,	,	PUNCT
ijtc-1000	249	7	1–14	1–14	PROPN
ijtc-1000	249	8	.	.	PROPN
ijtc-1000	249	9	https://doi.org/10.33369/fairness.v10i1.15226	https://doi.org/10.33369/fairness.v10i1.15226	PUNCT
ijtc-1000	249	10	jensen	jensen	PROPN
ijtc-1000	249	11	,	,	PUNCT
ijtc-1000	249	12	m.	m.	PROPN
ijtc-1000	249	13	c.	c.	PROPN
ijtc-1000	249	14	,	,	PUNCT
ijtc-1000	249	15	&	&	CCONJ
ijtc-1000	249	16	meckling	meckling	PROPN
ijtc-1000	249	17	,	,	PUNCT
ijtc-1000	249	18	w.	w.	PROPN
ijtc-1000	249	19	h.	h.	PROPN
ijtc-1000	249	20	(	(	PUNCT
ijtc-1000	249	21	1976	1976	NUM
ijtc-1000	249	22	)	)	PUNCT
ijtc-1000	249	23	.	.	PUNCT
ijtc-1000	250	1	theory	theory	NOUN
ijtc-1000	250	2	of	of	ADP
ijtc-1000	250	3	the	the	DET
ijtc-1000	250	4	firm	firm	NOUN
ijtc-1000	250	5	:	:	PUNCT
ijtc-1000	250	6	managerial	managerial	ADJ
ijtc-1000	250	7	behavior	behavior	NOUN
ijtc-1000	250	8	,	,	PUNCT
ijtc-1000	250	9	agency	agency	NOUN
ijtc-1000	250	10	costs	cost	NOUN
ijtc-1000	250	11	and	and	CCONJ
ijtc-1000	250	12	ownership	ownership	NOUN
ijtc-1000	250	13	structure	structure	NOUN
ijtc-1000	250	14	.	.	PUNCT
ijtc-1000	251	1	human	human	ADJ
ijtc-1000	251	2	relations	relation	NOUN
ijtc-1000	251	3	,	,	PUNCT
ijtc-1000	251	4	72(10	72(10	NUM
ijtc-1000	251	5	)	)	PUNCT
ijtc-1000	251	6	,	,	PUNCT
ijtc-1000	251	7	1671–1696	1671–1696	NUM
ijtc-1000	251	8	.	.	PUNCT
ijtc-1000	252	1	https://doi.org/10.1177/0018726718812602	https://doi.org/10.1177/0018726718812602	VERB
ijtc-1000	252	2	kjærland	kjærland	PROPN
ijtc-1000	252	3	,	,	PUNCT
ijtc-1000	252	4	f.	f.	PROPN
ijtc-1000	252	5	,	,	PUNCT
ijtc-1000	252	6	haugdal	haugdal	NOUN
ijtc-1000	252	7	,	,	PUNCT
ijtc-1000	252	8	a.	a.	NOUN
ijtc-1000	252	9	t.	t.	PROPN
ijtc-1000	252	10	,	,	PUNCT
ijtc-1000	252	11	søndergaard	søndergaard	NOUN
ijtc-1000	252	12	,	,	PUNCT
ijtc-1000	252	13	a.	a.	NOUN
ijtc-1000	252	14	,	,	PUNCT
ijtc-1000	252	15	&	&	CCONJ
ijtc-1000	252	16	vågslid	vågslid	NOUN
ijtc-1000	252	17	,	,	PUNCT
ijtc-1000	252	18	a.	a.	NOUN
ijtc-1000	252	19	(	(	PUNCT
ijtc-1000	252	20	2020	2020	NUM
ijtc-1000	252	21	)	)	PUNCT
ijtc-1000	252	22	.	.	PUNCT
ijtc-1000	253	1	corporate	corporate	ADJ
ijtc-1000	253	2	governance	governance	NOUN
ijtc-1000	253	3	and	and	CCONJ
ijtc-1000	253	4	earnings	earning	NOUN
ijtc-1000	253	5	management	management	NOUN
ijtc-1000	253	6	in	in	ADP
ijtc-1000	253	7	a	a	DET
ijtc-1000	253	8	nordic	nordic	ADJ
ijtc-1000	253	9	perspective	perspective	NOUN
ijtc-1000	253	10	:	:	PUNCT
ijtc-1000	253	11	evidence	evidence	NOUN
ijtc-1000	253	12	from	from	ADP
ijtc-1000	253	13	the	the	DET
ijtc-1000	253	14	oslo	oslo	PROPN
ijtc-1000	253	15	stock	stock	PROPN
ijtc-1000	253	16	exchange	exchange	PROPN
ijtc-1000	253	17	.	.	PUNCT
ijtc-1000	254	1	journal	journal	NOUN
ijtc-1000	254	2	of	of	ADP
ijtc-1000	254	3	risk	risk	NOUN
ijtc-1000	254	4	and	and	CCONJ
ijtc-1000	254	5	financial	financial	ADJ
ijtc-1000	254	6	management	management	NOUN
ijtc-1000	254	7	,	,	PUNCT
ijtc-1000	254	8	13(11	13(11	NUM
ijtc-1000	254	9	)	)	PUNCT
ijtc-1000	254	10	,	,	PUNCT
ijtc-1000	254	11	1–18	1–18	PROPN
ijtc-1000	254	12	.	.	PUNCT
ijtc-1000	255	1	https://doi.org/10.3390/jrfm13110256	https://doi.org/10.3390/jrfm13110256	PROPN
ijtc-1000	255	2	lassoued	lassoue	VERB
ijtc-1000	255	3	,	,	PUNCT
ijtc-1000	255	4	n.	n.	PROPN
ijtc-1000	255	5	,	,	PUNCT
ijtc-1000	255	6	&	&	CCONJ
ijtc-1000	255	7	khanchel	khanchel	PROPN
ijtc-1000	255	8	,	,	PUNCT
ijtc-1000	255	9	i.	i.	PROPN
ijtc-1000	255	10	(	(	PUNCT
ijtc-1000	255	11	2021a	2021a	NUM
ijtc-1000	255	12	)	)	PUNCT
ijtc-1000	255	13	.	.	PUNCT
ijtc-1000	256	1	impact	impact	NOUN
ijtc-1000	256	2	of	of	ADP
ijtc-1000	256	3	covid-19	covid-19	PROPN
ijtc-1000	256	4	pandemic	pandemic	ADJ
ijtc-1000	256	5	on	on	ADP
ijtc-1000	256	6	earnings	earning	NOUN
ijtc-1000	256	7	management	management	NOUN
ijtc-1000	256	8	:	:	PUNCT
ijtc-1000	256	9	an	an	DET
ijtc-1000	256	10	evidence	evidence	NOUN
ijtc-1000	256	11	from	from	ADP
ijtc-1000	256	12	financial	financial	ADJ
ijtc-1000	256	13	reporting	reporting	NOUN
ijtc-1000	256	14	in	in	ADP
ijtc-1000	256	15	european	european	ADJ
ijtc-1000	256	16	firms	firm	NOUN
ijtc-1000	256	17	.	.	PUNCT
ijtc-1000	257	1	global	global	ADJ
ijtc-1000	257	2	business	business	PROPN
ijtc-1000	257	3	review	review	PROPN
ijtc-1000	257	4	.	.	PUNCT
ijtc-1000	258	1	https://doi.org/10.1177/09721509211053491	https://doi.org/10.1177/09721509211053491	NOUN
ijtc-1000	258	2	lassoued	lassoue	VERB
ijtc-1000	258	3	,	,	PUNCT
ijtc-1000	258	4	n.	n.	NOUN
ijtc-1000	258	5	,	,	PUNCT
ijtc-1000	258	6	&	&	CCONJ
ijtc-1000	258	7	khanchel	khanchel	PROPN
ijtc-1000	258	8	,	,	PUNCT
ijtc-1000	258	9	i.	i.	PROPN
ijtc-1000	258	10	(	(	PUNCT
ijtc-1000	258	11	2021b	2021b	NUM
ijtc-1000	258	12	)	)	PUNCT
ijtc-1000	258	13	.	.	PUNCT
ijtc-1000	259	1	impact	impact	NOUN
ijtc-1000	259	2	of	of	ADP
ijtc-1000	259	3	covid-19	covid-19	PROPN
ijtc-1000	259	4	pandemic	pandemic	ADJ
ijtc-1000	259	5	on	on	ADP
ijtc-1000	259	6	earnings	earning	NOUN
ijtc-1000	259	7	management	management	NOUN
ijtc-1000	259	8	:	:	PUNCT
ijtc-1000	259	9	an	an	DET
ijtc-1000	259	10	evidence	evidence	NOUN
ijtc-1000	259	11	from	from	ADP
ijtc-1000	259	12	financial	financial	ADJ
ijtc-1000	259	13	reporting	reporting	NOUN
ijtc-1000	259	14	in	in	ADP
ijtc-1000	259	15	european	european	ADJ
ijtc-1000	259	16	firms	firm	NOUN
ijtc-1000	259	17	.	.	PUNCT
ijtc-1000	260	1	global	global	ADJ
ijtc-1000	260	2	business	business	PROPN
ijtc-1000	260	3	review	review	PROPN
ijtc-1000	260	4	,	,	PUNCT
ijtc-1000	260	5	november	november	PROPN
ijtc-1000	260	6	.	.	PUNCT
ijtc-1000	261	1	https://doi.org/10.1177/09721509211053491	https://doi.org/10.1177/09721509211053491	PROPN
ijtc-1000	261	2	lisboa	lisboa	PROPN
ijtc-1000	261	3	,	,	PUNCT
ijtc-1000	261	4	i.	i.	PROPN
ijtc-1000	261	5	,	,	PUNCT
ijtc-1000	261	6	&	&	CCONJ
ijtc-1000	261	7	kacharava	kacharava	PROPN
ijtc-1000	261	8	,	,	PUNCT
ijtc-1000	261	9	a.	a.	PROPN
ijtc-1000	261	10	(	(	PUNCT
ijtc-1000	261	11	2018	2018	NUM
ijtc-1000	261	12	)	)	PUNCT
ijtc-1000	261	13	.	.	PUNCT
ijtc-1000	262	1	does	do	VERB
ijtc-1000	262	2	financial	financial	ADJ
ijtc-1000	262	3	crisis	crisis	NOUN
ijtc-1000	262	4	impact	impact	NOUN
ijtc-1000	262	5	earnings	earning	NOUN
ijtc-1000	262	6	management	management	NOUN
ijtc-1000	262	7	:	:	PUNCT
ijtc-1000	262	8	evidence	evidence	NOUN
ijtc-1000	262	9	from	from	ADP
ijtc-1000	262	10	portuguese	portuguese	PROPN
ijtc-1000	262	11	and	and	CCONJ
ijtc-1000	262	12	uk	uk	PROPN
ijtc-1000	262	13	.	.	PROPN
ijtc-1000	262	14	31(1	31(1	NUM
ijtc-1000	262	15	)	)	PUNCT
ijtc-1000	262	16	,	,	PUNCT
ijtc-1000	262	17	64–71	64–71	NOUN
ijtc-1000	262	18	.	.	PUNCT
ijtc-1000	263	1	https://doi.org/10.1002/jcaf.22418	https://doi.org/10.1002/jcaf.22418	NOUN
ijtc-1000	263	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	263	3	earnings	earning	NOUN
ijtc-1000	263	4	management	management	NOUN
ijtc-1000	263	5	before	before	ADV
ijtc-1000	263	6	,	,	PUNCT
ijtc-1000	263	7	during	during	ADP
ijtc-1000	263	8	and	and	CCONJ
ijtc-1000	263	9	after	after	ADP
ijtc-1000	263	10	covid-19	covid-19	PROPN
ijtc-1000	263	11	period	period	NOUN
ijtc-1000	263	12	in	in	ADP
ijtc-1000	263	13	the	the	DET
ijtc-1000	263	14	hotels	hotel	NOUN
ijtc-1000	263	15	and	and	CCONJ
ijtc-1000	263	16	tourism	tourism	NOUN
ijtc-1000	263	17	subsector	subsector	NOUN
ijtc-1000	263	18	subsector	subsector	NOUN
ijtc-1000	263	19	listed	list	VERB
ijtc-1000	263	20	on	on	ADP
ijtc-1000	263	21	the	the	DET
ijtc-1000	263	22	indonesian	indonesian	ADJ
ijtc-1000	263	23	stock	stock	PROPN
ijtc-1000	263	24	exchange	exchange	PROPN
ijtc-1000	263	25	syahputri	syahputri	ADJ
ijtc-1000	263	26	,	,	PUNCT
ijtc-1000	263	27	midiastuty	midiastuty	NOUN
ijtc-1000	263	28	,	,	PUNCT
ijtc-1000	263	29	suranta	suranta	NOUN
ijtc-1000	263	30	,	,	PUNCT
ijtc-1000	263	31	and	and	CCONJ
ijtc-1000	263	32	putra	putra	PROPN
ijtc-1000	263	33	74	74	NUM
ijtc-1000	264	1	|	|	ADV
ijtc-1000	264	2	ilomata	ilomata	PROPN
ijtc-1000	264	3	international	international	ADJ
ijtc-1000	264	4	journal	journal	NOUN
ijtc-1000	264	5	of	of	ADP
ijtc-1000	264	6	tax	tax	PROPN
ijtc-1000	264	7	&	&	CCONJ
ijtc-1000	264	8	accounting	accounting	PROPN
ijtc-1000	264	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1000	264	10	lisnawati	lisnawati	PROPN
ijtc-1000	264	11	,	,	PUNCT
ijtc-1000	264	12	c.	c.	PROPN
ijtc-1000	264	13	,	,	PUNCT
ijtc-1000	264	14	&	&	CCONJ
ijtc-1000	264	15	sebrina	sebrina	PROPN
ijtc-1000	264	16	,	,	PUNCT
ijtc-1000	264	17	n.	n.	PROPN
ijtc-1000	264	18	(	(	PUNCT
ijtc-1000	264	19	2019	2019	NUM
ijtc-1000	264	20	)	)	PUNCT
ijtc-1000	264	21	.	.	PUNCT
ijtc-1000	265	1	perilaku	perilaku	NOUN
ijtc-1000	265	2	manajemen	manajeman	NOUN
ijtc-1000	265	3	laba	laba	PROPN
ijtc-1000	265	4	berdasarkan	berdasarkan	PROPN
ijtc-1000	265	5	siklus	siklus	PROPN
ijtc-1000	265	6	hidup	hidup	PROPN
ijtc-1000	265	7	perusahaan	perusahaan	PROPN
ijtc-1000	265	8	.	.	PROPN
ijtc-1000	266	1	jurnal	jurnal	ADJ
ijtc-1000	266	2	eksplorasi	eksplorasi	PROPN
ijtc-1000	266	3	akuntansi	akuntansi	PROPN
ijtc-1000	266	4	,	,	PUNCT
ijtc-1000	266	5	1(3	1(3	NUM
ijtc-1000	266	6	)	)	PUNCT
ijtc-1000	266	7	,	,	PUNCT
ijtc-1000	266	8	1307–1321	1307–1321	NUM
ijtc-1000	266	9	.	.	PUNCT
ijtc-1000	267	1	https://doi.org/10.24036/jea.v1i3.144	https://doi.org/10.24036/jea.v1i3.144	PROPN
ijtc-1000	267	2	liu	liu	PROPN
ijtc-1000	267	3	,	,	PUNCT
ijtc-1000	267	4	g.	g.	PROPN
ijtc-1000	267	5	,	,	PUNCT
ijtc-1000	267	6	&	&	CCONJ
ijtc-1000	267	7	sun	sun	PROPN
ijtc-1000	267	8	,	,	PUNCT
ijtc-1000	267	9	j.	j.	PROPN
ijtc-1000	267	10	(	(	PUNCT
ijtc-1000	267	11	2022	2022	NUM
ijtc-1000	267	12	)	)	PUNCT
ijtc-1000	267	13	.	.	PUNCT
ijtc-1000	268	1	the	the	DET
ijtc-1000	268	2	impact	impact	NOUN
ijtc-1000	268	3	of	of	ADP
ijtc-1000	268	4	covid-19	covid-19	PROPN
ijtc-1000	268	5	pandemic	pandemic	ADJ
ijtc-1000	268	6	on	on	ADP
ijtc-1000	268	7	earnings	earning	NOUN
ijtc-1000	268	8	management	management	NOUN
ijtc-1000	268	9	and	and	CCONJ
ijtc-1000	268	10	the	the	DET
ijtc-1000	268	11	value	value	NOUN
ijtc-1000	268	12	relevance	relevance	NOUN
ijtc-1000	268	13	of	of	ADP
ijtc-1000	268	14	earnings	earning	NOUN
ijtc-1000	268	15	:	:	PUNCT
ijtc-1000	268	16	us	us	PROPN
ijtc-1000	268	17	evidence	evidence	NOUN
ijtc-1000	268	18	.	.	PUNCT
ijtc-1000	269	1	managerial	managerial	ADJ
ijtc-1000	269	2	auditing	auditing	NOUN
ijtc-1000	269	3	journal	journal	NOUN
ijtc-1000	269	4	,	,	PUNCT
ijtc-1000	269	5	37(7	37(7	NUM
ijtc-1000	269	6	)	)	PUNCT
ijtc-1000	269	7	,	,	PUNCT
ijtc-1000	269	8	850–868	850–868	NUM
ijtc-1000	269	9	.	.	PUNCT
ijtc-1000	270	1	https://doi.org/10.1108/maj-05-2021-3149	https://doi.org/10.1108/maj-05-2021-3149	NOUN
ijtc-1000	270	2	lizińska	lizińska	PROPN
ijtc-1000	270	3	,	,	PUNCT
ijtc-1000	270	4	j.	j.	PROPN
ijtc-1000	270	5	,	,	PUNCT
ijtc-1000	270	6	&	&	CCONJ
ijtc-1000	270	7	czapiewski	czapiewski	PROPN
ijtc-1000	270	8	,	,	PUNCT
ijtc-1000	270	9	l.	l.	PROPN
ijtc-1000	270	10	(	(	PUNCT
ijtc-1000	270	11	2023	2023	NUM
ijtc-1000	270	12	)	)	PUNCT
ijtc-1000	270	13	.	.	PUNCT
ijtc-1000	271	1	earnings	earning	NOUN
ijtc-1000	271	2	management	management	NOUN
ijtc-1000	271	3	amid	amid	ADP
ijtc-1000	271	4	the	the	DET
ijtc-1000	271	5	covid-19	covid-19	PROPN
ijtc-1000	271	6	financial	financial	ADJ
ijtc-1000	271	7	crisis	crisis	NOUN
ijtc-1000	271	8	:	:	PUNCT
ijtc-1000	271	9	the	the	DET
ijtc-1000	271	10	experience	experience	NOUN
ijtc-1000	271	11	of	of	ADP
ijtc-1000	271	12	poland	poland	PROPN
ijtc-1000	271	13	.	.	PUNCT
ijtc-1000	272	1	gospodarka	gospodarka	PROPN
ijtc-1000	272	2	narodowa	narodowa	PROPN
ijtc-1000	272	3	,	,	PUNCT
ijtc-1000	272	4	313(1	313(1	NUM
ijtc-1000	272	5	)	)	PUNCT
ijtc-1000	272	6	,	,	PUNCT
ijtc-1000	273	1	93–112	93–112	PROPN
ijtc-1000	273	2	.	.	PUNCT
ijtc-1000	274	1	https://doi.org/10.33119/gn/159032	https://doi.org/10.33119/gn/159032	PROPN
ijtc-1000	274	2	ma	ma	PROPN
ijtc-1000	274	3	,	,	PUNCT
ijtc-1000	274	4	f.	f.	PROPN
ijtc-1000	274	5	,	,	PUNCT
ijtc-1000	274	6	liao	liao	PROPN
ijtc-1000	274	7	,	,	PUNCT
ijtc-1000	274	8	y.	y.	PROPN
ijtc-1000	274	9	,	,	PUNCT
ijtc-1000	274	10	zhang	zhang	PROPN
ijtc-1000	274	11	,	,	PUNCT
ijtc-1000	274	12	y.	y.	PROPN
ijtc-1000	274	13	,	,	PUNCT
ijtc-1000	274	14	&	&	CCONJ
ijtc-1000	274	15	cao	cao	PROPN
ijtc-1000	274	16	,	,	PUNCT
ijtc-1000	274	17	y.	y.	PROPN
ijtc-1000	274	18	(	(	PUNCT
ijtc-1000	274	19	2019	2019	NUM
ijtc-1000	274	20	)	)	PUNCT
ijtc-1000	274	21	.	.	PUNCT
ijtc-1000	275	1	harnessing	harness	VERB
ijtc-1000	275	2	jump	jump	NOUN
ijtc-1000	275	3	component	component	NOUN
ijtc-1000	275	4	for	for	ADP
ijtc-1000	275	5	crude	crude	ADJ
ijtc-1000	275	6	oil	oil	NOUN
ijtc-1000	275	7	volatility	volatility	NOUN
ijtc-1000	275	8	forecasting	forecasting	NOUN
ijtc-1000	275	9	in	in	ADP
ijtc-1000	275	10	the	the	DET
ijtc-1000	275	11	presence	presence	NOUN
ijtc-1000	275	12	of	of	ADP
ijtc-1000	275	13	extreme	extreme	ADJ
ijtc-1000	275	14	shocks	shock	NOUN
ijtc-1000	275	15	.	.	PUNCT
ijtc-1000	276	1	journal	journal	NOUN
ijtc-1000	276	2	of	of	ADP
ijtc-1000	276	3	empirical	empirical	ADJ
ijtc-1000	276	4	finance	finance	NOUN
ijtc-1000	276	5	,	,	PUNCT
ijtc-1000	276	6	52(november	52(november	NUM
ijtc-1000	276	7	2017	2017	NUM
ijtc-1000	276	8	)	)	PUNCT
ijtc-1000	276	9	,	,	PUNCT
ijtc-1000	276	10	40–55	40–55	NUM
ijtc-1000	276	11	.	.	PUNCT
ijtc-1000	276	12	https://doi.org/10.1016/j.jempfin.2019.01.004	https://doi.org/10.1016/j.jempfin.2019.01.004	NUM
ijtc-1000	276	13	marietza	marietza	PROPN
ijtc-1000	276	14	,	,	PUNCT
ijtc-1000	276	15	f.	f.	PROPN
ijtc-1000	276	16	,	,	PUNCT
ijtc-1000	276	17	nikmah	nikmah	PROPN
ijtc-1000	276	18	,	,	PUNCT
ijtc-1000	276	19	ilyas	ilyas	PROPN
ijtc-1000	276	20	,	,	PUNCT
ijtc-1000	276	21	f.	f.	PROPN
ijtc-1000	276	22	,	,	PUNCT
ijtc-1000	276	23	&	&	CCONJ
ijtc-1000	276	24	w	w	PROPN
ijtc-1000	276	25	,	,	PUNCT
ijtc-1000	276	26	indah	indah	PROPN
ijtc-1000	276	27	oktari	oktari	PROPN
ijtc-1000	276	28	.	.	PUNCT
ijtc-1000	277	1	(	(	PUNCT
ijtc-1000	277	2	2023	2023	NUM
ijtc-1000	277	3	)	)	PUNCT
ijtc-1000	277	4	.	.	PUNCT
ijtc-1000	278	1	ketakutan	ketakutan	PROPN
ijtc-1000	278	2	,	,	PUNCT
ijtc-1000	278	3	peran	peran	VERB
ijtc-1000	278	4	investor	investor	NOUN
ijtc-1000	278	5	institusi	institusi	PROPN
ijtc-1000	278	6	dan	dan	PROPN
ijtc-1000	278	7	perilaku	perilaku	PROPN
ijtc-1000	278	8	herding	herd	VERB
ijtc-1000	278	9	dalam	dalam	PROPN
ijtc-1000	278	10	fase	fase	PROPN
ijtc-1000	278	11	pandemi	pandemi	PROPN
ijtc-1000	278	12	covid	covid	PROPN
ijtc-1000	278	13	19	19	NUM
ijtc-1000	278	14	.	.	PUNCT
ijtc-1000	278	15	2(5	2(5	NUM
ijtc-1000	278	16	)	)	PUNCT
ijtc-1000	278	17	,	,	PUNCT
ijtc-1000	279	1	631–640	631–640	NUM
ijtc-1000	279	2	.	.	PUNCT
ijtc-1000	279	3	midiastuty	midiastuty	NOUN
ijtc-1000	279	4	,	,	PUNCT
ijtc-1000	279	5	p.	p.	PROPN
ijtc-1000	279	6	p.	p.	PROPN
ijtc-1000	279	7	,	,	PUNCT
ijtc-1000	279	8	sabrina	sabrina	PROPN
ijtc-1000	279	9	,	,	PUNCT
ijtc-1000	279	10	o.	o.	PROPN
ijtc-1000	279	11	z.	z.	PROPN
ijtc-1000	279	12	,	,	PUNCT
ijtc-1000	279	13	fachruzzaman	fachruzzaman	NOUN
ijtc-1000	279	14	,	,	PUNCT
ijtc-1000	279	15	&	&	CCONJ
ijtc-1000	279	16	suranta	suranta	PROPN
ijtc-1000	279	17	,	,	PUNCT
ijtc-1000	279	18	e.	e.	PROPN
ijtc-1000	279	19	(	(	PUNCT
ijtc-1000	279	20	2020	2020	NUM
ijtc-1000	279	21	)	)	PUNCT
ijtc-1000	279	22	.	.	PUNCT
ijtc-1000	280	1	pengaruh	pengaruh	NOUN
ijtc-1000	280	2	koneksitas	koneksita	NOUN
ijtc-1000	280	3	organ	organ	VERB
ijtc-1000	280	4	corporate	corporate	ADJ
ijtc-1000	280	5	governance	governance	NOUN
ijtc-1000	280	6	,	,	PUNCT
ijtc-1000	280	7	inneffective	inneffective	ADJ
ijtc-1000	280	8	monitoring	monitoring	NOUN
ijtc-1000	280	9	dan	dan	PROPN
ijtc-1000	280	10	manajemen	manajemen	PROPN
ijtc-1000	280	11	laba	laba	PROPN
ijtc-1000	280	12	terhadap	terhadap	PROPN
ijtc-1000	280	13	fraudulent	fraudulent	ADJ
ijtc-1000	280	14	financial	financial	ADJ
ijtc-1000	280	15	reporting	reporting	NOUN
ijtc-1000	280	16	(	(	PUNCT
ijtc-1000	280	17	the	the	DET
ijtc-1000	280	18	effect	effect	NOUN
ijtc-1000	280	19	of	of	ADP
ijtc-1000	280	20	corporate	corporate	ADJ
ijtc-1000	280	21	governance	governance	NOUN
ijtc-1000	280	22	,	,	PUNCT
ijtc-1000	280	23	ineffective	ineffective	ADJ
ijtc-1000	280	24	monitoring	monitoring	NOUN
ijtc-1000	280	25	and	and	CCONJ
ijtc-1000	280	26	earnings	earning	NOUN
ijtc-1000	280	27	management	management	NOUN
ijtc-1000	280	28	concept	concept	NOUN
ijtc-1000	280	29	on	on	ADP
ijtc-1000	280	30	fraudulent	fraudulent	ADJ
ijtc-1000	280	31	financial	financial	ADJ
ijtc-1000	280	32	reportin	reportin	NOUN
ijtc-1000	280	33	.	.	PUNCT
ijtc-1000	281	1	jurnal	jurnal	PROPN
ijtc-1000	281	2	akuntansi	akuntansi	PROPN
ijtc-1000	281	3	keuangan	keuangan	PROPN
ijtc-1000	281	4	dan	dan	PROPN
ijtc-1000	281	5	manajemen	manajemen	PROPN
ijtc-1000	281	6	,	,	PUNCT
ijtc-1000	281	7	1(2	1(2	NUM
ijtc-1000	281	8	)	)	PUNCT
ijtc-1000	281	9	,	,	PUNCT
ijtc-1000	281	10	109–122	109–122	NUM
ijtc-1000	281	11	.	.	PUNCT
ijtc-1000	282	1	nagar	nagar	PROPN
ijtc-1000	282	2	,	,	PUNCT
ijtc-1000	282	3	n.	n.	NOUN
ijtc-1000	282	4	,	,	PUNCT
ijtc-1000	282	5	&	&	CCONJ
ijtc-1000	282	6	sen	sen	PROPN
ijtc-1000	282	7	,	,	PUNCT
ijtc-1000	282	8	k.	k.	PROPN
ijtc-1000	282	9	(	(	PUNCT
ijtc-1000	282	10	2016	2016	NUM
ijtc-1000	282	11	)	)	PUNCT
ijtc-1000	282	12	.	.	PUNCT
ijtc-1000	283	1	earnings	earning	NOUN
ijtc-1000	283	2	management	management	NOUN
ijtc-1000	283	3	strategies	strategy	NOUN
ijtc-1000	283	4	during	during	ADP
ijtc-1000	283	5	financial	financial	ADJ
ijtc-1000	283	6	distress	distress	NOUN
ijtc-1000	283	7	.	.	PUNCT
ijtc-1000	284	1	corporate	corporate	ADJ
ijtc-1000	284	2	ownership	ownership	NOUN
ijtc-1000	284	3	&	&	CCONJ
ijtc-1000	284	4	control	control	PROPN
ijtc-1000	284	5	,	,	PUNCT
ijtc-1000	284	6	774	774	NUM
ijtc-1000	284	7	.	.	PUNCT
ijtc-1000	284	8	ningsih	ningsih	PROPN
ijtc-1000	284	9	,	,	PUNCT
ijtc-1000	284	10	s.	s.	PROPN
ijtc-1000	284	11	(	(	PUNCT
ijtc-1000	284	12	2017	2017	NUM
ijtc-1000	284	13	)	)	PUNCT
ijtc-1000	284	14	.	.	PUNCT
ijtc-1000	285	1	earning	earn	VERB
ijtc-1000	285	2	management	management	NOUN
ijtc-1000	285	3	melalui	melalui	PROPN
ijtc-1000	285	4	aktivitas	aktivitas	PROPN
ijtc-1000	285	5	riil	riil	PROPN
ijtc-1000	285	6	dan	dan	PROPN
ijtc-1000	285	7	akrual	akrual	PROPN
ijtc-1000	285	8	.	.	PUNCT
ijtc-1000	286	1	jurnal	jurnal	PROPN
ijtc-1000	286	2	akuntansi	akuntansi	PROPN
ijtc-1000	286	3	dan	dan	PROPN
ijtc-1000	286	4	pajak	pajak	PROPN
ijtc-1000	286	5	,	,	PUNCT
ijtc-1000	286	6	16(01	16(01	NUM
ijtc-1000	286	7	)	)	PUNCT
ijtc-1000	286	8	,	,	PUNCT
ijtc-1000	286	9	55–66	55–66	NUM
ijtc-1000	286	10	.	.	PUNCT
ijtc-1000	287	1	https://doi.org/10.29040/jap.v16i01.22	https://doi.org/10.29040/jap.v16i01.22	PROPN
ijtc-1000	287	2	park	park	NOUN
ijtc-1000	287	3	,	,	PUNCT
ijtc-1000	287	4	c.	c.	PROPN
ijtc-1000	287	5	y.	y.	PROPN
ijtc-1000	287	6	,	,	PUNCT
ijtc-1000	287	7	&	&	CCONJ
ijtc-1000	287	8	shin	shin	PROPN
ijtc-1000	287	9	,	,	PUNCT
ijtc-1000	287	10	k.	k.	PROPN
ijtc-1000	287	11	(	(	PUNCT
ijtc-1000	287	12	2021	2021	NUM
ijtc-1000	287	13	)	)	PUNCT
ijtc-1000	287	14	.	.	PUNCT
ijtc-1000	288	1	covid-19	covid-19	PROPN
ijtc-1000	288	2	,	,	PUNCT
ijtc-1000	288	3	nonperforming	nonperforming	ADJ
ijtc-1000	288	4	loans	loan	NOUN
ijtc-1000	288	5	,	,	PUNCT
ijtc-1000	288	6	and	and	CCONJ
ijtc-1000	288	7	cross	cross	ADJ
ijtc-1000	288	8	-	-	ADJ
ijtc-1000	288	9	border	border	ADJ
ijtc-1000	288	10	bank	bank	NOUN
ijtc-1000	288	11	lending	lending	NOUN
ijtc-1000	288	12	.	.	PUNCT
ijtc-1000	289	1	journal	journal	PROPN
ijtc-1000	289	2	of	of	ADP
ijtc-1000	289	3	banking	banking	NOUN
ijtc-1000	289	4	and	and	CCONJ
ijtc-1000	289	5	finance	finance	NOUN
ijtc-1000	289	6	,	,	PUNCT
ijtc-1000	289	7	133	133	NUM
ijtc-1000	289	8	,	,	PUNCT
ijtc-1000	289	9	106233	106233	NUM
ijtc-1000	289	10	.	.	PUNCT
ijtc-1000	290	1	https://doi.org/10.1016/j.jbankfin.2021.106233	https://doi.org/10.1016/j.jbankfin.2021.106233	PROPN
ijtc-1000	290	2	pernamasari	pernamasari	PROPN
ijtc-1000	290	3	,	,	PUNCT
ijtc-1000	290	4	r.	r.	PROPN
ijtc-1000	290	5	,	,	PUNCT
ijtc-1000	290	6	&	&	CCONJ
ijtc-1000	290	7	tanjung	tanjung	PROPN
ijtc-1000	290	8	,	,	PUNCT
ijtc-1000	290	9	j.	j.	PROPN
ijtc-1000	290	10	(	(	PUNCT
ijtc-1000	290	11	2023	2023	NUM
ijtc-1000	290	12	)	)	PUNCT
ijtc-1000	290	13	.	.	PUNCT
ijtc-1000	291	1	the	the	DET
ijtc-1000	291	2	differences	difference	NOUN
ijtc-1000	291	3	of	of	ADP
ijtc-1000	291	4	activities	activity	NOUN
ijtc-1000	291	5	accrual	accrual	ADJ
ijtc-1000	291	6	earnings	earning	NOUN
ijtc-1000	291	7	management	management	NOUN
ijtc-1000	291	8	and	and	CCONJ
ijtc-1000	291	9	real	real	ADJ
ijtc-1000	291	10	earnings	earning	NOUN
ijtc-1000	291	11	management	management	NOUN
ijtc-1000	291	12	 	 	SPACE
ijtc-1000	291	13	:	:	PUNCT
ijtc-1000	291	14	before	before	ADP
ijtc-1000	291	15	and	and	CCONJ
ijtc-1000	291	16	during	during	ADP
ijtc-1000	291	17	the	the	DET
ijtc-1000	291	18	covid	covid	PROPN
ijtc-1000	291	19	-19	-19	PUNCT
ijtc-1000	291	20	pandemic	pandemic	ADJ
ijtc-1000	291	21	.	.	PUNCT
ijtc-1000	292	1	2(2	2(2	NUM
ijtc-1000	292	2	)	)	PUNCT
ijtc-1000	292	3	,	,	PUNCT
ijtc-1000	293	1	336–342	336–342	NUM
ijtc-1000	293	2	.	.	PUNCT
ijtc-1000	294	1	https://doi.org/10.56472/25835238/irjems-v2i2p136	https://doi.org/10.56472/25835238/irjems-v2i2p136	PROPN
ijtc-1000	294	2	prihatni	prihatni	NOUN
ijtc-1000	294	3	,	,	PUNCT
ijtc-1000	294	4	r.	r.	PROPN
ijtc-1000	294	5	,	,	PUNCT
ijtc-1000	294	6	zakaria	zakaria	PROPN
ijtc-1000	294	7	,	,	PUNCT
ijtc-1000	294	8	a.	a.	NOUN
ijtc-1000	294	9	,	,	PUNCT
ijtc-1000	294	10	khairunnisa	khairunnisa	PROPN
ijtc-1000	294	11	,	,	PUNCT
ijtc-1000	294	12	h.	h.	PROPN
ijtc-1000	294	13	,	,	PUNCT
ijtc-1000	294	14	&	&	CCONJ
ijtc-1000	294	15	khafid	khafid	PROPN
ijtc-1000	294	16	,	,	PUNCT
ijtc-1000	294	17	m.	m.	NOUN
ijtc-1000	294	18	(	(	PUNCT
ijtc-1000	294	19	2023	2023	NUM
ijtc-1000	294	20	)	)	PUNCT
ijtc-1000	294	21	.	.	PUNCT
ijtc-1000	295	1	does	do	AUX
ijtc-1000	295	2	difference	difference	VERB
ijtc-1000	295	3	analysis	analysis	NOUN
ijtc-1000	295	4	of	of	ADP
ijtc-1000	295	5	real	real	ADJ
ijtc-1000	295	6	earnings	earning	NOUN
ijtc-1000	295	7	management	management	NOUN
ijtc-1000	295	8	matter	matter	NOUN
ijtc-1000	295	9	during	during	ADP
ijtc-1000	295	10	covid-19	covid-19	PROPN
ijtc-1000	295	11	pandemic	pandemic	NOUN
ijtc-1000	295	12	?	?	PUNCT
ijtc-1000	296	1	(	(	PUNCT
ijtc-1000	296	2	evidence	evidence	NOUN
ijtc-1000	296	3	from	from	ADP
ijtc-1000	296	4	indonesian	indonesian	ADJ
ijtc-1000	296	5	listed	list	VERB
ijtc-1000	296	6	companies	company	NOUN
ijtc-1000	296	7	)	)	PUNCT
ijtc-1000	296	8	.	.	PUNCT
ijtc-1000	297	1	quality	quality	NOUN
ijtc-1000	297	2	access	access	NOUN
ijtc-1000	297	3	to	to	ADP
ijtc-1000	297	4	success	success	NOUN
ijtc-1000	297	5	,	,	PUNCT
ijtc-1000	297	6	24(195	24(195	NOUN
ijtc-1000	297	7	)	)	PUNCT
ijtc-1000	297	8	,	,	PUNCT
ijtc-1000	297	9	181–187	181–187	NUM
ijtc-1000	297	10	.	.	PUNCT
ijtc-1000	298	1	https://doi.org/10.47750/qas/24.195.21	https://doi.org/10.47750/qas/24.195.21	PROPN
ijtc-1000	298	2	rahman	rahman	PROPN
ijtc-1000	298	3	,	,	PUNCT
ijtc-1000	298	4	m.	m.	NOUN
ijtc-1000	298	5	j.	j.	PROPN
ijtc-1000	298	6	,	,	PUNCT
ijtc-1000	298	7	ding	ding	PROPN
ijtc-1000	298	8	,	,	PUNCT
ijtc-1000	298	9	j.	j.	PROPN
ijtc-1000	298	10	,	,	PUNCT
ijtc-1000	298	11	hossain	hossain	PROPN
ijtc-1000	298	12	,	,	PUNCT
ijtc-1000	298	13	m.	m.	NOUN
ijtc-1000	298	14	m.	m.	NOUN
ijtc-1000	298	15	,	,	PUNCT
ijtc-1000	298	16	&	&	CCONJ
ijtc-1000	298	17	khan	khan	PROPN
ijtc-1000	298	18	,	,	PUNCT
ijtc-1000	298	19	e.	e.	PROPN
ijtc-1000	298	20	a.	a.	PROPN
ijtc-1000	298	21	(	(	PUNCT
ijtc-1000	298	22	2023	2023	NUM
ijtc-1000	298	23	)	)	PUNCT
ijtc-1000	298	24	.	.	PUNCT
ijtc-1000	299	1	covid-19	covid-19	PROPN
ijtc-1000	299	2	and	and	CCONJ
ijtc-1000	299	3	earnings	earning	NOUN
ijtc-1000	299	4	management	management	NOUN
ijtc-1000	299	5	:	:	PUNCT
ijtc-1000	299	6	a	a	DET
ijtc-1000	299	7	comparison	comparison	NOUN
ijtc-1000	299	8	between	between	ADP
ijtc-1000	299	9	chinese	chinese	ADJ
ijtc-1000	299	10	family	family	NOUN
ijtc-1000	299	11	and	and	CCONJ
ijtc-1000	299	12	non	non	ADJ
ijtc-1000	299	13	-	-	ADJ
ijtc-1000	299	14	family	family	ADJ
ijtc-1000	299	15	enterprises	enterprise	NOUN
ijtc-1000	299	16	.	.	PUNCT
ijtc-1000	300	1	journal	journal	PROPN
ijtc-1000	300	2	of	of	ADP
ijtc-1000	300	3	family	family	NOUN
ijtc-1000	300	4	business	business	NOUN
ijtc-1000	300	5	management	management	NOUN
ijtc-1000	300	6	,	,	PUNCT
ijtc-1000	300	7	13(2	13(2	PROPN
ijtc-1000	300	8	)	)	PUNCT
ijtc-1000	300	9	,	,	PUNCT
ijtc-1000	300	10	229–246	229–246	NUM
ijtc-1000	300	11	.	.	PUNCT
ijtc-1000	301	1	https://doi.org/10.1108/jfbm-01-2022-0011	https://doi.org/10.1108/jfbm-01-2022-0011	PROPN
ijtc-1000	301	2	ratmono	ratmono	PROPN
ijtc-1000	301	3	,	,	PUNCT
ijtc-1000	301	4	d.	d.	PROPN
ijtc-1000	301	5	(	(	PUNCT
ijtc-1000	301	6	2010	2010	NUM
ijtc-1000	301	7	)	)	PUNCT
ijtc-1000	301	8	.	.	PUNCT
ijtc-1000	302	1	manajemen	manajeman	NOUN
ijtc-1000	302	2	laba	laba	PROPN
ijtc-1000	302	3	riil	riil	PROPN
ijtc-1000	302	4	dan	dan	PROPN
ijtc-1000	302	5	berbasis	berbasis	ADV
ijtc-1000	302	6	akrual	akrual	ADJ
ijtc-1000	302	7	:	:	PUNCT
ijtc-1000	302	8	dapatkah	dapatkah	PROPN
ijtc-1000	302	9	auditor	auditor	PROPN
ijtc-1000	302	10	yang	yang	PROPN
ijtc-1000	302	11	berkualitas	berkualita	VERB
ijtc-1000	302	12	mendeteksinya	mendeteksinya	PROPN
ijtc-1000	302	13	?	?	PUNCT
ijtc-1000	303	1	1(2005	1(2005	NUM
ijtc-1000	303	2	)	)	PUNCT
ijtc-1000	303	3	,	,	PUNCT
ijtc-1000	303	4	1–23	1–23	PROPN
ijtc-1000	303	5	.	.	PUNCT
ijtc-1000	304	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	304	2	earnings	earning	NOUN
ijtc-1000	304	3	management	management	NOUN
ijtc-1000	304	4	before	before	ADV
ijtc-1000	304	5	,	,	PUNCT
ijtc-1000	304	6	during	during	ADP
ijtc-1000	304	7	and	and	CCONJ
ijtc-1000	304	8	after	after	ADP
ijtc-1000	304	9	covid-19	covid-19	PROPN
ijtc-1000	304	10	period	period	NOUN
ijtc-1000	304	11	in	in	ADP
ijtc-1000	304	12	the	the	DET
ijtc-1000	304	13	hotels	hotel	NOUN
ijtc-1000	304	14	and	and	CCONJ
ijtc-1000	304	15	tourism	tourism	NOUN
ijtc-1000	304	16	subsector	subsector	NOUN
ijtc-1000	304	17	subsector	subsector	NOUN
ijtc-1000	304	18	listed	list	VERB
ijtc-1000	304	19	on	on	ADP
ijtc-1000	304	20	the	the	DET
ijtc-1000	304	21	indonesian	indonesian	ADJ
ijtc-1000	304	22	stock	stock	PROPN
ijtc-1000	304	23	exchange	exchange	PROPN
ijtc-1000	304	24	syahputri	syahputri	ADJ
ijtc-1000	304	25	,	,	PUNCT
ijtc-1000	304	26	midiastuty	midiastuty	NOUN
ijtc-1000	304	27	,	,	PUNCT
ijtc-1000	304	28	suranta	suranta	NOUN
ijtc-1000	304	29	,	,	PUNCT
ijtc-1000	304	30	and	and	CCONJ
ijtc-1000	304	31	putra	putra	PROPN
ijtc-1000	304	32	75	75	NUM
ijtc-1000	304	33	|	|	ADV
ijtc-1000	304	34	ilomata	ilomata	PROPN
ijtc-1000	304	35	international	international	ADJ
ijtc-1000	304	36	journal	journal	NOUN
ijtc-1000	304	37	of	of	ADP
ijtc-1000	304	38	tax	tax	PROPN
ijtc-1000	304	39	&	&	CCONJ
ijtc-1000	304	40	accounting	accounting	PROPN
ijtc-1000	304	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1000	304	42	roychowdhury	roychowdhury	NOUN
ijtc-1000	304	43	,	,	PUNCT
ijtc-1000	304	44	s.	s.	PROPN
ijtc-1000	304	45	(	(	PUNCT
ijtc-1000	304	46	2006	2006	NUM
ijtc-1000	304	47	)	)	PUNCT
ijtc-1000	304	48	.	.	PUNCT
ijtc-1000	305	1	earnings	earning	NOUN
ijtc-1000	305	2	management	management	NOUN
ijtc-1000	305	3	through	through	ADP
ijtc-1000	305	4	real	real	ADJ
ijtc-1000	305	5	activities	activity	NOUN
ijtc-1000	305	6	manipulation	manipulation	NOUN
ijtc-1000	305	7	.	.	PUNCT
ijtc-1000	306	1	journal	journal	NOUN
ijtc-1000	306	2	of	of	ADP
ijtc-1000	306	3	accounting	accounting	NOUN
ijtc-1000	306	4	and	and	CCONJ
ijtc-1000	306	5	economics	economic	NOUN
ijtc-1000	306	6	,	,	PUNCT
ijtc-1000	306	7	42(3	42(3	NUM
ijtc-1000	306	8	)	)	PUNCT
ijtc-1000	306	9	,	,	PUNCT
ijtc-1000	306	10	335–370	335–370	NUM
ijtc-1000	306	11	.	.	PUNCT
ijtc-1000	307	1	https://doi.org/10.1016/j.jacceco.2006.01.002	https://doi.org/10.1016/j.jacceco.2006.01.002	PROPN
ijtc-1000	307	2	scott	scott	PROPN
ijtc-1000	307	3	,	,	PUNCT
ijtc-1000	307	4	w.	w.	PROPN
ijtc-1000	307	5	r.	r.	PROPN
ijtc-1000	307	6	(	(	PUNCT
ijtc-1000	307	7	2015	2015	NUM
ijtc-1000	307	8	)	)	PUNCT
ijtc-1000	307	9	.	.	PUNCT
ijtc-1000	308	1	financial	financial	ADJ
ijtc-1000	308	2	accounting	accounting	NOUN
ijtc-1000	308	3	theory	theory	NOUN
ijtc-1000	308	4	.	.	PUNCT
ijtc-1000	309	1	in	in	ADP
ijtc-1000	309	2	essentials	essential	NOUN
ijtc-1000	309	3	of	of	ADP
ijtc-1000	309	4	logistics	logistic	NOUN
ijtc-1000	309	5	and	and	CCONJ
ijtc-1000	309	6	management	management	NOUN
ijtc-1000	309	7	,	,	PUNCT
ijtc-1000	309	8	the	the	DET
ijtc-1000	309	9	global	global	ADJ
ijtc-1000	309	10	supply	supply	NOUN
ijtc-1000	309	11	chain	chain	NOUN
ijtc-1000	309	12	,	,	PUNCT
ijtc-1000	309	13	third	third	ADJ
ijtc-1000	309	14	edition	edition	NOUN
ijtc-1000	309	15	.	.	PUNCT
ijtc-1000	310	1	https://doi.org/10.1201/b16379	https://doi.org/10.1201/b16379	NUM
ijtc-1000	310	2	sekaranti	sekaranti	ADP
ijtc-1000	310	3	,	,	PUNCT
ijtc-1000	310	4	n.	n.	PROPN
ijtc-1000	310	5	a.	a.	PROPN
ijtc-1000	310	6	,	,	PUNCT
ijtc-1000	310	7	&	&	CCONJ
ijtc-1000	310	8	juliarto	juliarto	PROPN
ijtc-1000	310	9	,	,	PUNCT
ijtc-1000	310	10	a.	a.	NOUN
ijtc-1000	310	11	(	(	PUNCT
ijtc-1000	310	12	2022	2022	NUM
ijtc-1000	310	13	)	)	PUNCT
ijtc-1000	310	14	.	.	PUNCT
ijtc-1000	311	1	analisis	analisis	ADJ
ijtc-1000	311	2	manajemen	manajeman	NOUN
ijtc-1000	311	3	laba	laba	PROPN
ijtc-1000	311	4	dan	dan	PROPN
ijtc-1000	311	5	relevansi	relevansi	PROPN
ijtc-1000	311	6	nilai	nilai	PROPN
ijtc-1000	311	7	laba	laba	PROPN
ijtc-1000	311	8	sebelum	sebelum	PROPN
ijtc-1000	311	9	dan	dan	PROPN
ijtc-1000	311	10	selama	selama	PROPN
ijtc-1000	311	11	pandemi	pandemi	ADP
ijtc-1000	311	12	covid-19	covid-19	PROPN
ijtc-1000	311	13	.	.	PUNCT
ijtc-1000	312	1	diponegoro	diponegoro	PROPN
ijtc-1000	312	2	journal	journal	PROPN
ijtc-1000	312	3	of	of	ADP
ijtc-1000	312	4	accounting	accounting	NOUN
ijtc-1000	312	5	,	,	PUNCT
ijtc-1000	312	6	11(4	11(4	NUM
ijtc-1000	312	7	)	)	PUNCT
ijtc-1000	312	8	,	,	PUNCT
ijtc-1000	312	9	1–15	1–15	PROPN
ijtc-1000	312	10	.	.	PUNCT
ijtc-1000	313	1	silva	silva	PROPN
ijtc-1000	313	2	flores	flores	PROPN
ijtc-1000	313	3	,	,	PUNCT
ijtc-1000	313	4	e.	e.	PROPN
ijtc-1000	313	5	,	,	PUNCT
ijtc-1000	313	6	sampaio	sampaio	PROPN
ijtc-1000	313	7	,	,	PUNCT
ijtc-1000	313	8	j.	j.	PROPN
ijtc-1000	313	9	o.	o.	PROPN
ijtc-1000	313	10	,	,	PUNCT
ijtc-1000	313	11	beiruth	beiruth	NOUN
ijtc-1000	313	12	,	,	PUNCT
ijtc-1000	313	13	a.	a.	NOUN
ijtc-1000	313	14	x.	x.	NOUN
ijtc-1000	313	15	,	,	PUNCT
ijtc-1000	313	16	&	&	CCONJ
ijtc-1000	313	17	brugni	brugni	NOUN
ijtc-1000	313	18	,	,	PUNCT
ijtc-1000	313	19	t.	t.	PROPN
ijtc-1000	313	20	v.	v.	PROPN
ijtc-1000	313	21	(	(	PUNCT
ijtc-1000	313	22	2023	2023	NUM
ijtc-1000	313	23	)	)	PUNCT
ijtc-1000	313	24	.	.	PUNCT
ijtc-1000	314	1	earnings	earning	NOUN
ijtc-1000	314	2	management	management	NOUN
ijtc-1000	314	3	during	during	ADP
ijtc-1000	314	4	the	the	DET
ijtc-1000	314	5	covid-19	covid-19	PROPN
ijtc-1000	314	6	crisis	crisis	NOUN
ijtc-1000	314	7	:	:	PUNCT
ijtc-1000	314	8	evidence	evidence	NOUN
ijtc-1000	314	9	from	from	ADP
ijtc-1000	314	10	the	the	DET
ijtc-1000	314	11	brazilian	brazilian	ADJ
ijtc-1000	314	12	and	and	CCONJ
ijtc-1000	314	13	american	american	ADJ
ijtc-1000	314	14	capital	capital	NOUN
ijtc-1000	314	15	markets	market	NOUN
ijtc-1000	314	16	.	.	PUNCT
ijtc-1000	315	1	journal	journal	NOUN
ijtc-1000	315	2	of	of	ADP
ijtc-1000	315	3	accounting	account	VERB
ijtc-1000	315	4	in	in	ADP
ijtc-1000	315	5	emerging	emerge	VERB
ijtc-1000	315	6	economies	economy	NOUN
ijtc-1000	315	7	,	,	PUNCT
ijtc-1000	315	8	13(4	13(4	NUM
ijtc-1000	315	9	)	)	PUNCT
ijtc-1000	315	10	,	,	PUNCT
ijtc-1000	315	11	760–783	760–783	NUM
ijtc-1000	315	12	.	.	PUNCT
ijtc-1000	316	1	https://doi.org/10.1108/jaee-102021-0317	https://doi.org/10.1108/jaee-102021-0317	ADJ
ijtc-1000	316	2	sulistiawan	sulistiawan	NOUN
ijtc-1000	316	3	,	,	PUNCT
ijtc-1000	316	4	d.	d.	PROPN
ijtc-1000	316	5	,	,	PUNCT
ijtc-1000	316	6	januarsi	januarsi	PROPN
ijtc-1000	316	7	,	,	PUNCT
ijtc-1000	316	8	y.	y.	PROPN
ijtc-1000	316	9	,	,	PUNCT
ijtc-1000	316	10	&	&	CCONJ
ijtc-1000	316	11	alvia	alvia	PROPN
ijtc-1000	316	12	,	,	PUNCT
ijtc-1000	316	13	l.	l.	PROPN
ijtc-1000	316	14	(	(	PUNCT
ijtc-1000	316	15	2011	2011	NUM
ijtc-1000	316	16	)	)	PUNCT
ijtc-1000	316	17	.	.	PUNCT
ijtc-1000	317	1	creative	creative	ADJ
ijtc-1000	317	2	accounting	accounting	NOUN
ijtc-1000	317	3	mengungkap	mengungkap	PROPN
ijtc-1000	317	4	manajemen	manajeman	NOUN
ijtc-1000	317	5	laba	laba	PROPN
ijtc-1000	317	6	dan	dan	PROPN
ijtc-1000	317	7	skandal	skandal	PROPN
ijtc-1000	317	8	akuntansi	akuntansi	PROPN
ijtc-1000	317	9	.	.	PUNCT
ijtc-1000	318	1	salemba	salemba	PROPN
ijtc-1000	318	2	empat	empat	PROPN
ijtc-1000	318	3	,	,	PUNCT
ijtc-1000	318	4	120	120	NUM
ijtc-1000	318	5	.	.	PUNCT
ijtc-1000	319	1	sulistyanto	sulistyanto	NOUN
ijtc-1000	319	2	2018	2018	NUM
ijtc-1000	319	3	.	.	PUNCT
ijtc-1000	320	1	(	(	PUNCT
ijtc-1000	320	2	n.d	n.d	PROPN
ijtc-1000	320	3	.	.	PROPN
ijtc-1000	320	4	)	)	PUNCT
ijtc-1000	320	5	.	.	PUNCT
ijtc-1000	321	1	manajemen	manajeman	NOUN
ijtc-1000	321	2	laba	laba	PROPN
ijtc-1000	321	3	teori	teori	PROPN
ijtc-1000	321	4	dan	dan	PROPN
ijtc-1000	321	5	model	model	PROPN
ijtc-1000	321	6	empiris	empiris	PROPN
ijtc-1000	321	7	.	.	PUNCT
ijtc-1000	322	1	suranta	suranta	PROPN
ijtc-1000	322	2	,	,	PUNCT
ijtc-1000	322	3	e.	e.	PROPN
ijtc-1000	322	4	,	,	PUNCT
ijtc-1000	322	5	marietza	marietza	PROPN
ijtc-1000	322	6	,	,	PUNCT
ijtc-1000	322	7	f.	f.	PROPN
ijtc-1000	322	8	,	,	PUNCT
ijtc-1000	322	9	midiastuty	midiastuty	PROPN
ijtc-1000	322	10	,	,	PUNCT
ijtc-1000	322	11	p.	p.	PROPN
ijtc-1000	322	12	p.	p.	PROPN
ijtc-1000	322	13	,	,	PUNCT
ijtc-1000	322	14	&	&	CCONJ
ijtc-1000	322	15	ramadhani	ramadhani	PROPN
ijtc-1000	322	16	,	,	PUNCT
ijtc-1000	322	17	f.	f.	PROPN
ijtc-1000	322	18	(	(	PUNCT
ijtc-1000	322	19	2014	2014	NUM
ijtc-1000	322	20	)	)	PUNCT
ijtc-1000	322	21	.	.	PUNCT
ijtc-1000	323	1	pengaruh	pengaruh	PROPN
ijtc-1000	323	2	grup	grup	PROPN
ijtc-1000	323	3	bisnis	bisnis	PROPN
ijtc-1000	323	4	terhadap	terhadap	PROPN
ijtc-1000	323	5	manajemen	manajemen	PROPN
ijtc-1000	323	6	laba	laba	PROPN
ijtc-1000	323	7	dimoderasi	dimoderasi	PROPN
ijtc-1000	323	8	oleh	oleh	PROPN
ijtc-1000	323	9	kepemilikan	kepemilikan	PROPN
ijtc-1000	323	10	saham	saham	PROPN
ijtc-1000	323	11	pengendali	pengendali	PROPN
ijtc-1000	323	12	perencanaan	perencanaan	PROPN
ijtc-1000	323	13	pajak	pajak	PROPN
ijtc-1000	323	14	dan	dan	PROPN
ijtc-1000	323	15	arus	arus	PROPN
ijtc-1000	323	16	kas	kas	PROPN
ijtc-1000	323	17	operasi	operasi	PROPN
ijtc-1000	323	18	.	.	PUNCT
ijtc-1000	324	1	1983	1983	NUM
ijtc-1000	324	2	.	.	PUNCT
ijtc-1000	325	1	suranta	suranta	PROPN
ijtc-1000	325	2	,	,	PUNCT
ijtc-1000	325	3	e.	e.	PROPN
ijtc-1000	325	4	,	,	PUNCT
ijtc-1000	325	5	midiastuty	midiastuty	PROPN
ijtc-1000	325	6	,	,	PUNCT
ijtc-1000	325	7	p.	p.	PROPN
ijtc-1000	325	8	p.	p.	PROPN
ijtc-1000	325	9	,	,	PUNCT
ijtc-1000	325	10	nikmah	nikmah	PROPN
ijtc-1000	325	11	,	,	PUNCT
ijtc-1000	325	12	n.	n.	NOUN
ijtc-1000	325	13	,	,	PUNCT
ijtc-1000	325	14	&	&	CCONJ
ijtc-1000	325	15	andina	andina	PROPN
ijtc-1000	325	16	,	,	PUNCT
ijtc-1000	325	17	a.	a.	PROPN
ijtc-1000	325	18	s.	s.	PROPN
ijtc-1000	325	19	(	(	PUNCT
ijtc-1000	325	20	2010	2010	NUM
ijtc-1000	325	21	)	)	PUNCT
ijtc-1000	325	22	.	.	PUNCT
ijtc-1000	326	1	earnings	earning	NOUN
ijtc-1000	326	2	management	management	NOUN
ijtc-1000	326	3	at	at	ADP
ijtc-1000	326	4	public	public	ADJ
ijtc-1000	326	5	companies	company	NOUN
ijtc-1000	326	6	with	with	ADP
ijtc-1000	326	7	employee	employee	NOUN
ijtc-1000	326	8	stock	stock	NOUN
ijtc-1000	326	9	ownership	ownership	NOUN
ijtc-1000	326	10	program	program	NOUN
ijtc-1000	326	11	(	(	PUNCT
ijtc-1000	326	12	esop	esop	PROPN
ijtc-1000	326	13	)	)	PUNCT
ijtc-1000	326	14	.	.	PUNCT
ijtc-1000	327	1	journal	journal	PROPN
ijtc-1000	327	2	of	of	ADP
ijtc-1000	327	3	economics	economic	NOUN
ijtc-1000	327	4	,	,	PUNCT
ijtc-1000	327	5	business	business	NOUN
ijtc-1000	327	6	,	,	PUNCT
ijtc-1000	327	7	and	and	CCONJ
ijtc-1000	327	8	accountancy	accountancy	NOUN
ijtc-1000	328	1	|	|	ADP
ijtc-1000	328	2	ventura	ventura	NOUN
ijtc-1000	328	3	,	,	PUNCT
ijtc-1000	328	4	13(2	13(2	PROPN
ijtc-1000	328	5	)	)	PUNCT
ijtc-1000	328	6	,	,	PUNCT
ijtc-1000	328	7	153	153	NUM
ijtc-1000	328	8	.	.	PUNCT
ijtc-1000	329	1	https://doi.org/10.14414/jebav.v13i2.413	https://doi.org/10.14414/jebav.v13i2.413	ADJ
ijtc-1000	329	2	syabilla	syabilla	NOUN
ijtc-1000	329	3	,	,	PUNCT
ijtc-1000	329	4	tarisa	tarisa	NOUN
ijtc-1000	329	5	arnelia	arnelia	NOUN
ijtc-1000	329	6	,	,	PUNCT
ijtc-1000	329	7	&	&	CCONJ
ijtc-1000	329	8	andi	andi	PROPN
ijtc-1000	329	9	,	,	PUNCT
ijtc-1000	329	10	ki	ki	PROPN
ijtc-1000	329	11	agus	agus	PROPN
ijtc-1000	329	12	.	.	PUNCT
ijtc-1000	330	1	(	(	PUNCT
ijtc-1000	330	2	2021	2021	NUM
ijtc-1000	330	3	)	)	PUNCT
ijtc-1000	330	4	.	.	PUNCT
ijtc-1000	331	1	pengaruh	pengaruh	NOUN
ijtc-1000	331	2	manajemen	manajeman	NOUN
ijtc-1000	331	3	laba	laba	PROPN
ijtc-1000	331	4	dan	dan	PROPN
ijtc-1000	331	5	profitabilitas	profitabilitas	PROPN
ijtc-1000	331	6	terhadap	terhadap	PROPN
ijtc-1000	331	7	nilai	nilai	PROPN
ijtc-1000	331	8	perusahaan	perusahaan	PROPN
ijtc-1000	331	9	sebelum	sebelum	PROPN
ijtc-1000	331	10	dan	dan	PROPN
ijtc-1000	331	11	selama	selama	PROPN
ijtc-1000	331	12	pandemi	pandemi	ADP
ijtc-1000	331	13	covid-19	covid-19	PROPN
ijtc-1000	331	14	.	.	PUNCT
ijtc-1000	332	1	1–23	1–23	PROPN
ijtc-1000	332	2	.	.	PUNCT
ijtc-1000	333	1	trung	trung	PROPN
ijtc-1000	333	2	,	,	PUNCT
ijtc-1000	333	3	t.	t.	PROPN
ijtc-1000	333	4	q.	q.	PROPN
ijtc-1000	333	5	,	,	PUNCT
ijtc-1000	333	6	liem	liem	PROPN
ijtc-1000	333	7	,	,	PUNCT
ijtc-1000	333	8	n.	n.	PROPN
ijtc-1000	333	9	t.	t.	PROPN
ijtc-1000	333	10	,	,	PUNCT
ijtc-1000	333	11	thi	thi	PROPN
ijtc-1000	333	12	,	,	PUNCT
ijtc-1000	333	13	c.	c.	PROPN
ijtc-1000	333	14	,	,	PUNCT
ijtc-1000	333	15	thuy	thuy	PROPN
ijtc-1000	333	16	,	,	PUNCT
ijtc-1000	333	17	m.	m.	NOUN
ijtc-1000	333	18	,	,	PUNCT
ijtc-1000	333	19	trung	trung	VERB
ijtc-1000	333	20	,	,	PUNCT
ijtc-1000	333	21	t.	t.	PROPN
ijtc-1000	333	22	q.	q.	PROPN
ijtc-1000	333	23	,	,	PUNCT
ijtc-1000	333	24	liem	liem	PROPN
ijtc-1000	333	25	,	,	PUNCT
ijtc-1000	333	26	n.	n.	PROPN
ijtc-1000	333	27	t.	t.	PROPN
ijtc-1000	333	28	,	,	PUNCT
ijtc-1000	333	29	thi	thi	PROPN
ijtc-1000	333	30	,	,	PUNCT
ijtc-1000	333	31	c.	c.	PROPN
ijtc-1000	333	32	,	,	PUNCT
ijtc-1000	333	33	&	&	CCONJ
ijtc-1000	333	34	thuy	thuy	PROPN
ijtc-1000	333	35	,	,	PUNCT
ijtc-1000	333	36	m.	m.	NOUN
ijtc-1000	333	37	(	(	PUNCT
ijtc-1000	333	38	2020	2020	NUM
ijtc-1000	333	39	)	)	PUNCT
ijtc-1000	333	40	.	.	PUNCT
ijtc-1000	334	1	cogent	cogent	NOUN
ijtc-1000	334	2	economics	economics	PROPN
ijtc-1000	334	3	&	&	CCONJ
ijtc-1000	334	4	finance	finance	VERB
ijtc-1000	334	5	the	the	DET
ijtc-1000	334	6	impact	impact	NOUN
ijtc-1000	334	7	of	of	ADP
ijtc-1000	334	8	short	short	ADJ
ijtc-1000	334	9	-	-	PUNCT
ijtc-1000	334	10	term	term	NOUN
ijtc-1000	334	11	debt	debt	NOUN
ijtc-1000	334	12	on	on	ADP
ijtc-1000	334	13	accruals	accrual	NOUN
ijtc-1000	334	14	-	-	PUNCT
ijtc-1000	334	15	based	base	VERB
ijtc-1000	334	16	earnings	earning	NOUN
ijtc-1000	334	17	management	management	NOUN
ijtc-1000	334	18	–	–	PUNCT
ijtc-1000	334	19	evidence	evidence	NOUN
ijtc-1000	334	20	from	from	ADP
ijtc-1000	334	21	vietnam	vietnam	PROPN
ijtc-1000	334	22	the	the	DET
ijtc-1000	334	23	impact	impact	NOUN
ijtc-1000	334	24	of	of	ADP
ijtc-1000	334	25	short	short	ADJ
ijtc-1000	334	26	-	-	PUNCT
ijtc-1000	334	27	term	term	NOUN
ijtc-1000	334	28	debt	debt	NOUN
ijtc-1000	334	29	on	on	ADP
ijtc-1000	334	30	accruals	accrual	NOUN
ijtc-1000	334	31	-	-	PUNCT
ijtc-1000	334	32	based	base	VERB
ijtc-1000	334	33	earnings	earning	NOUN
ijtc-1000	334	34	management	management	NOUN
ijtc-1000	334	35	–	–	PUNCT
ijtc-1000	334	36	evidence	evidence	NOUN
ijtc-1000	334	37	from	from	ADP
ijtc-1000	334	38	vietnam	vietnam	PROPN
ijtc-1000	334	39	.	.	PUNCT
ijtc-1000	335	1	cogent	cogent	NOUN
ijtc-1000	335	2	economics	economics	PROPN
ijtc-1000	335	3	&	&	CCONJ
ijtc-1000	335	4	finance	finance	PROPN
ijtc-1000	335	5	,	,	PUNCT
ijtc-1000	335	6	8(1	8(1	NOUN
ijtc-1000	335	7	)	)	PUNCT
ijtc-1000	335	8	.	.	PUNCT
ijtc-1000	336	1	https://doi.org/10.1080/23322039.2020.1767851	https://doi.org/10.1080/23322039.2020.1767851	PROPN
ijtc-1000	336	2	wijay	wijay	NOUN
ijtc-1000	336	3	,	,	PUNCT
ijtc-1000	336	4	r.	r.	PROPN
ijtc-1000	336	5	y.	y.	PROPN
ijtc-1000	336	6	,	,	PUNCT
ijtc-1000	336	7	&	&	CCONJ
ijtc-1000	336	8	darmanto	darmanto	ADJ
ijtc-1000	336	9	.	.	PUNCT
ijtc-1000	337	1	(	(	PUNCT
ijtc-1000	337	2	2023	2023	NUM
ijtc-1000	337	3	)	)	PUNCT
ijtc-1000	337	4	.	.	PUNCT
ijtc-1000	338	1	sistem	sistem	PROPN
ijtc-1000	338	2	informasi	informasi	PROPN
ijtc-1000	338	3	dan	dan	PROPN
ijtc-1000	338	4	panduan	panduan	PROPN
ijtc-1000	338	5	pariwisata	pariwisata	PROPN
ijtc-1000	338	6	surabaya	surabaya	PROPN
ijtc-1000	338	7	berbasis	berbasis	ADJ
ijtc-1000	338	8	web	web	NOUN
ijtc-1000	338	9	.	.	PUNCT
ijtc-1000	338	10	2(1	2(1	NUM
ijtc-1000	338	11	)	)	PUNCT
ijtc-1000	338	12	,	,	PUNCT
ijtc-1000	338	13	31–41	31–41	NUM
ijtc-1000	338	14	.	.	PUNCT
ijtc-1000	339	1	yan	yan	PROPN
ijtc-1000	339	2	,	,	PUNCT
ijtc-1000	339	3	h.	h.	PROPN
ijtc-1000	339	4	,	,	PUNCT
ijtc-1000	339	5	liu	liu	PROPN
ijtc-1000	339	6	,	,	PUNCT
ijtc-1000	339	7	z.	z.	PROPN
ijtc-1000	339	8	,	,	PUNCT
ijtc-1000	339	9	wang	wang	PROPN
ijtc-1000	339	10	,	,	PUNCT
ijtc-1000	339	11	h.	h.	PROPN
ijtc-1000	339	12	,	,	PUNCT
ijtc-1000	339	13	zhang	zhang	PROPN
ijtc-1000	339	14	,	,	PUNCT
ijtc-1000	339	15	x.	x.	PROPN
ijtc-1000	339	16	,	,	PUNCT
ijtc-1000	339	17	&	&	CCONJ
ijtc-1000	339	18	zheng	zheng	PROPN
ijtc-1000	339	19	,	,	PUNCT
ijtc-1000	339	20	x.	x.	NOUN
ijtc-1000	339	21	(	(	PUNCT
ijtc-1000	339	22	2022	2022	NUM
ijtc-1000	339	23	)	)	PUNCT
ijtc-1000	339	24	.	.	PUNCT
ijtc-1000	340	1	how	how	SCONJ
ijtc-1000	340	2	does	do	AUX
ijtc-1000	340	3	the	the	DET
ijtc-1000	340	4	covid-19	covid-19	PROPN
ijtc-1000	340	5	affect	affect	VERB
ijtc-1000	340	6	earnings	earning	NOUN
ijtc-1000	340	7	management	management	NOUN
ijtc-1000	340	8	:	:	PUNCT
ijtc-1000	340	9	empirical	empirical	ADJ
ijtc-1000	340	10	evidence	evidence	NOUN
ijtc-1000	340	11	from	from	ADP
ijtc-1000	340	12	china	china	PROPN
ijtc-1000	340	13	.	.	PUNCT
ijtc-1000	341	1	research	research	NOUN
ijtc-1000	341	2	in	in	ADP
ijtc-1000	341	3	international	international	ADJ
ijtc-1000	341	4	business	business	NOUN
ijtc-1000	341	5	and	and	CCONJ
ijtc-1000	341	6	finance	finance	NOUN
ijtc-1000	341	7	,	,	PUNCT
ijtc-1000	341	8	63(september	63(september	NUM
ijtc-1000	341	9	)	)	PUNCT
ijtc-1000	341	10	,	,	PUNCT
ijtc-1000	341	11	101772	101772	NUM
ijtc-1000	341	12	.	.	PUNCT
ijtc-1000	342	1	https://doi.org/10.1016/j.ribaf.2022.101772	https://doi.org/10.1016/j.ribaf.2022.101772	PROPN
ijtc-1000	342	2	zhang	zhang	PROPN
ijtc-1000	342	3	,	,	PUNCT
ijtc-1000	342	4	d.	d.	PROPN
ijtc-1000	342	5	,	,	PUNCT
ijtc-1000	342	6	hu	hu	PROPN
ijtc-1000	342	7	,	,	PUNCT
ijtc-1000	342	8	m.	m.	NOUN
ijtc-1000	342	9	,	,	PUNCT
ijtc-1000	342	10	&	&	CCONJ
ijtc-1000	342	11	ji	ji	PROPN
ijtc-1000	342	12	,	,	PUNCT
ijtc-1000	342	13	q.	q.	PROPN
ijtc-1000	342	14	(	(	PUNCT
ijtc-1000	342	15	2020	2020	NUM
ijtc-1000	342	16	)	)	PUNCT
ijtc-1000	342	17	.	.	PUNCT
ijtc-1000	343	1	financial	financial	ADJ
ijtc-1000	343	2	markets	market	NOUN
ijtc-1000	343	3	under	under	ADP
ijtc-1000	343	4	the	the	DET
ijtc-1000	343	5	global	global	ADJ
ijtc-1000	343	6	pandemic	pandemic	NOUN
ijtc-1000	343	7	of	of	ADP
ijtc-1000	343	8	covid-19	covid-19	PROPN
ijtc-1000	343	9	.	.	PUNCT
ijtc-1000	344	1	finance	finance	NOUN
ijtc-1000	344	2	research	research	NOUN
ijtc-1000	344	3	letters	letter	NOUN
ijtc-1000	344	4	,	,	PUNCT
ijtc-1000	344	5	36(march	36(march	NUM
ijtc-1000	344	6	)	)	PUNCT
ijtc-1000	344	7	,	,	PUNCT
ijtc-1000	344	8	101528	101528	NUM
ijtc-1000	344	9	.	.	PUNCT
ijtc-1000	345	1	https://doi.org/10.1016/j.frl.2020.101528	https://doi.org/10.1016/j.frl.2020.101528	PROPN
ijtc-1000	345	2	zhu	zhu	PROPN
ijtc-1000	345	3	,	,	PUNCT
ijtc-1000	345	4	l.	l.	PROPN
ijtc-1000	345	5	,	,	PUNCT
ijtc-1000	345	6	chen	chen	PROPN
ijtc-1000	345	7	,	,	PUNCT
ijtc-1000	345	8	w.	w.	PROPN
ijtc-1000	345	9	,	,	PUNCT
ijtc-1000	345	10	&	&	CCONJ
ijtc-1000	345	11	zheng	zheng	PROPN
ijtc-1000	345	12	,	,	PUNCT
ijtc-1000	345	13	q.	q.	PROPN
ijtc-1000	345	14	(	(	PUNCT
ijtc-1000	345	15	2022	2022	NUM
ijtc-1000	345	16	)	)	PUNCT
ijtc-1000	345	17	.	.	PUNCT
ijtc-1000	346	1	competitive	competitive	ADJ
ijtc-1000	346	2	or	or	CCONJ
ijtc-1000	346	3	collaborative	collaborative	ADJ
ijtc-1000	346	4	?	?	PUNCT
ijtc-1000	347	1	customer	customer	NOUN
ijtc-1000	347	2	concentration	concentration	NOUN
ijtc-1000	347	3	and	and	CCONJ
ijtc-1000	347	4	real	real	ADJ
ijtc-1000	347	5	earnings	earning	NOUN
ijtc-1000	347	6	management	management	NOUN
ijtc-1000	347	7	.	.	PUNCT
ijtc-1000	348	1	international	international	ADJ
ijtc-1000	348	2	journal	journal	NOUN
ijtc-1000	348	3	of	of	ADP
ijtc-1000	348	4	emerging	emerge	VERB
ijtc-1000	348	5	markets	market	NOUN
ijtc-1000	348	6	,	,	PUNCT
ijtc-1000	348	7	72102139	72102139	NUM
ijtc-1000	348	8	.	.	PUNCT
ijtc-1000	349	1	https://doi.org/10.1108/ijoem-09-2021-1493	https://doi.org/10.1108/ijoem-09-2021-1493	VERB
ijtc-1000	349	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1000	349	3	earnings	earning	NOUN
ijtc-1000	349	4	management	management	NOUN
ijtc-1000	349	5	before	before	ADV
ijtc-1000	349	6	,	,	PUNCT
ijtc-1000	349	7	during	during	ADP
ijtc-1000	349	8	and	and	CCONJ
ijtc-1000	349	9	after	after	ADP
ijtc-1000	349	10	covid-19	covid-19	PROPN
ijtc-1000	349	11	period	period	NOUN
ijtc-1000	349	12	in	in	ADP
ijtc-1000	349	13	the	the	DET
ijtc-1000	349	14	hotels	hotel	NOUN
ijtc-1000	349	15	and	and	CCONJ
ijtc-1000	349	16	tourism	tourism	NOUN
ijtc-1000	349	17	subsector	subsector	NOUN
ijtc-1000	349	18	subsector	subsector	NOUN
ijtc-1000	349	19	listed	list	VERB
ijtc-1000	349	20	on	on	ADP
ijtc-1000	349	21	the	the	DET
ijtc-1000	349	22	indonesian	indonesian	ADJ
ijtc-1000	349	23	stock	stock	PROPN
ijtc-1000	349	24	exchange	exchange	PROPN
ijtc-1000	349	25	syahputri	syahputri	ADJ
ijtc-1000	349	26	,	,	PUNCT
ijtc-1000	349	27	midiastuty	midiastuty	NOUN
ijtc-1000	349	28	,	,	PUNCT
ijtc-1000	349	29	suranta	suranta	NOUN
ijtc-1000	349	30	,	,	PUNCT
ijtc-1000	349	31	and	and	CCONJ
ijtc-1000	349	32	putra	putra	PROPN
ijtc-1000	349	33	76	76	NUM
ijtc-1000	350	1	|	|	ADV
ijtc-1000	350	2	ilomata	ilomata	PROPN
ijtc-1000	350	3	international	international	ADJ
ijtc-1000	350	4	journal	journal	NOUN
ijtc-1000	350	5	of	of	ADP
ijtc-1000	350	6	tax	tax	PROPN
ijtc-1000	350	7	&	&	CCONJ
ijtc-1000	350	8	accounting	accounting	PROPN
ijtc-1000	350	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1000	350	10	zurriah	zurriah	PROPN
ijtc-1000	350	11	,	,	PUNCT
ijtc-1000	350	12	r.	r.	PROPN
ijtc-1000	350	13	,	,	PUNCT
ijtc-1000	350	14	&	&	CCONJ
ijtc-1000	350	15	sembiring	sembiring	PROPN
ijtc-1000	350	16	,	,	PUNCT
ijtc-1000	350	17	m.	m.	NOUN
ijtc-1000	350	18	(	(	PUNCT
ijtc-1000	350	19	2020	2020	NUM
ijtc-1000	350	20	)	)	PUNCT
ijtc-1000	350	21	.	.	PUNCT
ijtc-1000	351	1	pengaruh	pengaruh	NOUN
ijtc-1000	351	2	ukuran	ukuran	VERB
ijtc-1000	351	3	perusahaan	perusahaan	PROPN
ijtc-1000	351	4	dan	dan	PROPN
ijtc-1000	351	5	leverage	leverage	PROPN
ijtc-1000	351	6	terhadap	terhadap	PROPN
ijtc-1000	351	7	nilai	nilai	PROPN
ijtc-1000	351	8	perusahaan	perusahaan	PROPN
ijtc-1000	351	9	melalui	melalui	PROPN
ijtc-1000	351	10	praktek	praktek	PROPN
ijtc-1000	351	11	manajemen	manajeman	NOUN
ijtc-1000	351	12	laba	laba	PROPN
ijtc-1000	351	13	rill	rill	PROPN
ijtc-1000	351	14	.	.	PUNCT
ijtc-1000	352	1	jurnal	jurnal	PROPN
ijtc-1000	352	2	akuntansi	akuntansi	PROPN
ijtc-1000	352	3	dan	dan	PROPN
ijtc-1000	352	4	bisnis	bisnis	PROPN
ijtc-1000	352	5	,	,	PUNCT
ijtc-1000	352	6	6(2	6(2	NUM
ijtc-1000	352	7	)	)	PUNCT
ijtc-1000	352	8	,	,	PUNCT
ijtc-1000	352	9	174–183	174–183	NUM
ijtc-1000	352	10	.	.	NOUN
ijtc-1000	353	1	https://doi.org/10.31289/jab.v6i2.3882	https://doi.org/10.31289/jab.v6i2.3882	PROPN
ijtc-1000	353	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV