0176
3509
0314
issue
taken
classe
potentially
55377
7816
1969
can
084249
07087654
liabilitie
8694
32182
11280
29998
5401
25168828
0087
24290
estimate
ipp
magazine
1354
indirect
rjt4
52276893
085773
paramster
00722
9683
N2B2
02283
0069
lipe
GIN
233096
22697511
12028
inancing
rjtn
02200691
542870'
employ
peter
0868
71920530
5852'
506
7950
show
disclosed
330337
depended
04463332
303300
lack
67081812
668962
1973
los
8776
33774
2029
70667928
10815241
02830263
402516
ho6
1983
38603
05889
7247
surprise
24278
294
knowledge
AGFIN
00391
02777
incurred
27022837
square
44739353
10787
00476
PARTIAL
112
93398535
49874
23727
0017
45887587
banker
170
estimating
147788
72419972
users'
2116
and3
0106
lnt
033
59850
usmg
conformhy
0375
overlapping
exposure
465485
207
set
9177'
367210
1988
37308649
JO
785840
capture
replicate
1155
788
1S7S4
079404
constmcted
1843
1294
anticipate
IA
5225
CST
perfect
072475
hypothese
both
85210746
0125
5748
0617
872
58094740
167266
mainly
32471
1675
649
00540
2pv
33491
41396
04652
3370'
046484
184
0132
2673
181
412
71086
3935
4731'
countrie
46743
5362
8441
pattem
537270
1289
841
behind
474
dr
04579
andd96
7910
workmg
2564'
7262
305
nonarticulation
345521
usefuhies
09944
04980
1018
82998
dev
ABSTRACT
17535
3880
04988
1058
12430002
19748
CA
4652
3780
294192
necessary
72432092
05068
beaver
ivestment
4579
ho
02455100
extent
00568
484673
37688739
42123771
02721042
00763
06482242
venieri
introduce
investigated
00920
14613
1710
0737
507586
5476
5152
5564
affectmg
4191
336
MAD
6806
12134335
1301
0288
topic
2497
qualitative
emmanuel
3fiindflow
74391
117212
negatively
desired
0917
06199
0305
427023
3208
43432349
mdicate
s4lnt
592651
foremost
3761
883
4610
calculate
pre
SCF
12774398
645273
06698
TABLES
30166556
0927
0148
x5othop
nonetheles
21975105
swarsono
5973
advocate
utility
4969
provide
726613
AQFIN
455289
6033
926
11692
1792
662
76103882
03612
124
understanding
2483
identified
57569
smail
GPFR
01032
11784522
3823
•among
3162
19755
57898
79423754
1498
6863
flexibility
48549
adopting
running
resource
44004
combination
48463030
7033
notation
yap
525385
0006444
00000
2477
0143
5576'
increase
04735
532800
32418
providing
534528
4857
27712
2331
6648'
01874
published
18198
0025
3695
09927
43529
46855
445367
ingram
discount
12643104
gave
00348
explanator
X7
426
08108687
483
frequencie
communicate
earlier
19957294
accountants'
00939
0099
83acqb
4979
67960661
08896446
756438
4417
27859532
33889
0207
0123
1088
5373
979
709
3603
712966
0200
pricmg
end
fiom
17611
articulation
reliable
06100718
independence
without
wald
008690
603
04388959
5666
54847
12736976
88471208
4997
41030
continued
19665822
austine
051490
mfluenced
09099
14169031
538188
methodology
EA
14009473
13618
10795895
order
580325
2280
5581
05395476
21708
atisti
131
7686
7119
0440
11059997
1872
back
VI
05330
beghming
12834469
03748
interested
686781
2783
55824083
13059
025684
1997
mterest
604081
1552
strongly
hiferred
05899654
15053
09570
document
3380
145732
0713
raybum'
contmued
05357
firms'
disaggregation
983779
488652
issumg
insolvent
develop
570954
55258039
2768
2269
0395
7027
manipulate
6481
439
339528
489327
him
hiterperiod
609
cook'
miller
148
flood
726
stimate
STATEMENT
157
actual
35639
1213
accordingly
0348
6323
04699981
25032
resulted
1990
special
17307
wpd
277805
criteria
6205
462174
3323
046865
0180
537800
00314297
money
ofrp
952
RESULTS
9636
IN
interpret
gln
compared
3948
467000
granger
did
5695
01066
semiannual
any
define
258
quation
141
018660
mcome
03728
report
september
1060
08878
97974
2894
15286895
972
2526
usage
15085459
06828
16510443
13999404
3420
83013902
13532
560
calculatmg
7573
enactment
4788
8810
42665
5148
part
982
nalysi
fact
inconclusive
27222
accordmg
only
601747
758
39575021
ill
04409
mhigate
3786
12724354
recorded
aggregate
0258
6158
6936
79274111
1000
9818
8410
S3TX
119
24961766
underiying
4196
04950062
seven
578211
054651
09026
MS
009594
0012
85864975
0668
18178
03741
US
95717
03644
11420
ssresidmi
37802
24758577
2681
zega
1260
088483
george
8043
duke
2174
come
029717
least
54604742
1390
xjrp
62059430
1977
taxation
77188583
3445
02377391
1959
13578
0165
1026s'
implied
519
80118
13330841
7059
17702845
5119
value
475616
twelve
0058
06936041
29919
regres
make
nuiixb
big
7993
robust
addhion
august
0888679
016589
203953
52952
556
01181
21995
FLOW
6892
969
10281938
07896343
01908
dra
185180
946
carefully
11774659
ninth
13936985
RESEARCH
03921
776154
xgacqb
05772096
3678
374873
583
aspect
094958
0048
0531
selling
163
04560497
07454
1333
adjustment
21435867
154858
und
1577
112455
320
811
327008
0771
819
29238936
01821
cent
FM
201090
385
12615637
21912428
ordinary
mitigate
award
1054
05490
064832
3797
621
generalisable
05762
3052
univariate
15993
specific
design
01741
70482455
79402635
02785668
3639
2779
rji6
mpirical
3105
occurred
seow
assertion
02265
630
8425
19759
52476
310439
target
view
311591
fiscal
1687
7404
1188
11304165
3142
7455
36659201
71903452
02378
110432
00196
manner
13345837
AARF
22092
2717
05843
arameter
odel
771
opinion
6495
commercial
29341
1456
choice
038705
06620
18916205
recent
069
worth
90289
20386
dependencie
17175
423976
1596
accomplished
35945
followed
15407967
regulated
050943
0759
98846077
56979988
chartered
15127
HADRI
directed
suitable
283
233665
61849
9868
7742
7683
0486
05946
00167
00870
hivolving
4817
form
54785
08177243
12328227
19537343
16037129
figure
934
annual
09045141
504416
december
948
8239
0904
226
swanson
ADMINISTRATION
05803438
096
65320
7427
52504
comply
may
41893
permission
02805
6030
hall
00177
2046
1934
4232
crucial
30180
43479689
1445
a4lnt
DEV
3580
778
0229
11871455
079954
27326
15655
4168
01905
0730
266092
lev
05016
illustration
439671
usefulnes
ambiguitie
3136
ownership
relevance
5061
usefiil
00244
population
08895
16097
914
biased
column
0407
how
identical
23852096
01812
0255
397056
759214
487885
having
promulgation
10525
acqbjt
king
D92
754469
question
07670478
DW
paramount
loan
8174
carried
6079
also
07705663
SAS
672
induce
3806
22206979
02893
751
47384
098143
93719
mrmi
00109142
pay
correspond
like
harvard
907
6925
undertaken
ha
stoke
8097'
receptive
earnings'
0951
5819
56966
withm
stronger
2810
41817
319406
02930
25675044
385072
1200
05850374
1413
394
meaning
gentle
0432
extracted
unit
page
37097780
11774305
32742
77344313
7037
2089
21465750
215
4410
equivalent
4424
3990
witie
A7
discussed
june
explicitly
0606
assessed
921
combining
08789
994
391950
economic
15522426
time
17258420
0153
3578
627740
6546
0341
OVERVIEW
0215
02431523
38500
son
1962
489
622
CIT
01443
37629
5089
0083
4333
explaining
0113
270
6570'
1602
imitation
11922055
1399
unpublished
103
99879
0875
4528
6429'
variables'
03086
32164
5525
covenant
3926
JD
12788242
0548
useful
riji5
5514
differentiy
026570
5962
0962
7435
band
1837
weaknes
2323
0196
032046
04665678
478
4028
3989
62085
08682811
01919
24573418
56412
261
0287
2439
01530642
86932228
05325463
91020302
homogenehy
fiiture
facility
026053
531
17482
18980
replace
00289
721
cotter'
13872
432217
547586
532708
669
506989
420
84740092
19505
07173234
aguinv
via
7807
0055
3381
kim
regulatory
019
00747
perform
00423
2456
1192
0158
1095
35029474
ACKNOWLEDGMENT
558365
explainmg
14581194
06590
effect
arrod
5966
5552
0861
03276105
3038
place
primary
01085
fmdmg
rii6
2861
684917
lindahl
04784
8054
agop
512
463
112846
practical
l20
69613456
03754
012797
00935
04165
0211
5073
0095
setting
1172
billington
42380
8791
context
situation
note
nature
19566064
9548
54154924
5930
reinstein
80B
180
5821
4097
03233
9628
4661
1653
8085
computing
8540
certain
10553
CPA
readily
269822
professional
singhvi
01879
setter
08558534
LEGAL
875
15379
lobbied
12774008
york
88222471
045
C3
1033
011
0414
officially
liquid
zarowm
00015
1011
1927
53760368
indhect
24199000
15246
meanwhile
4401
build
522037
1383
coefficient
01170
296217
666
proposed
60520
323
442344
9443
0284
word
additional
05713
187
merh
6408
67323
director
01323
reporting
kingdom
21946
21224303
173433
16946
35728227
0885
265664
amesh
landsman
072623
12401476
92104218
32940
15983847
5254
6963
648778
92473
ministerial
44746909
4484
25347
33163
00057
per
performed
behave
14015882
387
28607
heteroscedasticity
024551
13470954
ISEQ
mcluded
257
951
809
63674446
smymio
frecka
9469
sensitive
539
indicated
watt
5867
important
98133317
mcludmg
critique
7819
10477282
3021
00801
930
3848
CRSP
0577
08112074
0248
6627
hiput
9744
1059
pairwise
5206
625623
24110
36859968
0274
6179
DEGREE
limitation
41229
1984
add
5558
307
7357'
154
control
including
0140
eamhig
94480
420028
9611
3455
552
27583
deficit
16874343
barlev
299
below
30149
multiple
673
17603
79033880
32866882
4pi
13947648
basi
pdebtjt
3623
18158069
47450
546
9002
09930
4874
63526
00237
VJ
5959
12PV
designed
289
622112
predict
KUS
remm
arrive
59606299
A3
opposite
562300
fmancmg
00691
1668
05843800
09302
atlantic
39813369
04015
CONTENTS
5283
39222955
conformed
redictor
showing
712
suggest
5706
staff
release
07079
recording
04672
483049
clean
analyst
lesson
2332
10784
286221
1024
58382S08
597
045956
00435
242
443
13960
simon
18059106
05049
buy
07833965
0894
6854
3519
846
313609
87486
9113
2161
93627203
12595141
national
controversial
05941
policy
135
145
binv
1131
1876
07737435
231884
19957234
04826586
addressed
01914
beginning
1015
976
93049120
definhion
2265
on
measured
11428
01499
affect
123087
0145
00878
862
12998
91161793
12891
yearly
encouragement
08912546
082887
00064445
defined
17508718
crude
4644'
ECLARATION
92371635
16891
254
inconsistent
40550
03591
accmal
14448
9975
11975295
faria
changing
fhst
200
convey
equhie
seng
own
051289
proxie
208858
01274
TX
44598633
monetary
5177
tweedie
miher
0103
apphcation
47851286
9189
0179
competing
2624
0593
28810
26905428
26988230
0312'
6829
248093
398446
629
372
poshively
distance
11242
50095
00791
11517898
720868
23133956
amortisation
65733
19004
4888
1697
346524
INDONESIA
collection
0724
51524787
0935
41365
large
proceed
6122
6202
48149
08186214
288973
01308
acquire
treatment
91873280
measure
05449177
06354
28369915
consolidated
1004
02801471
14050
1370
08191
01593
3668
operator
barczak
58308087
0436
489731
15352
reducmg
lead
02354
095259
02158358
22520
weaknesse
28664296
ilchrist
gop
aria
17269
40816
03095
525880
91214
7rp
430346
ontenf
3328
00134
smdie
831
52155282
47305550
423
gahlon
2757
examining
furthermore
fall
03567
statistic
cros
indicator
23668205
082
9346
0827
0279
0060
guidance
reportmg
04731
02956744
08453
10139505
0612
41877691
8787
24345013
59357243
6152
63633
98338787
80886586
0745
00505
4471
1432
0028
misnomer
8739
32823002
role
8034
15142
99680784
asses
explaming
66778449
5909
2084
0584
5504876
41522359
fmite
NETCF
302306
39104398
064564
efficient
121
0266
A4
5115
STATE
4152
largay
14988
sum
0352
143672
feamre
52248836
40468036
find
58708340
49941328
prepare
3126
decision
396
allowed
year
net
909
5618
among
exfreme
450
341529
considered
accrual
07727126
561346
346527
refined
mlmg
05374
359559
0955
stockholder
0528
•••
1050
4054
thousand
private
5623
18256322
454
listed
634
2551
hem
38472920
direction
will
01626
00120
1233
0160
3315
ftiuire
otal
nick
future
02461
966
MELBOURNE
6902
2567
4321
06886
dependency
vafea
160
122760
adj
081387
component
retiim
30001005875408
3732
forewaming
3193
10707
331975
114779
terry
52151840
discontinued
03979
480
107
2385
EMPIRICAL
569713
417
602475
00910
4547
2504
03687090
00231
381
00811
ontinued
773
04698394
42323186
68660707
186005
14036962
DF
3TX
INFORMATION
7441
56501417
7667
6352
3690
744
0054
03337582
19x
287
00999
independent
3858
24998
quality
515
8927
01465
raw
63521275
3958
2192
829209
consecutive
7729
333
difficulty
combine
0310
hold
04211
0513
multicollinearity
criticism
finest
agfin
14008162
0169
collinearity
0493
2603
explanation
06574059
0369
15881554
5027
02159726
24897
0752
10043
46653
815
01062
167
fiimre
reconsideration
8119
393
42096095
658
274
given
07795
7407
11783055
0126
0301
encouraged
principal
6724
resubmission
2392
3313
INT
epstem
21408703
restrictive
5633
book
20228
lme
2465
MA
61206019
4985
22819978
opportunitie
4865
distributional
00314
4307
52957933
13380
23983607
02629
6170
02145
11939890
985
754
17091585
00840
27996
0742
590'
524
728269
2176
10928
3418
transfersp
462130
19115683
ranking
115
32756
9400
determmation
71320
05509
tol
9846
1394
must
usefiilnes
dowd
single
mvolve
058508
83208052
mrm
18127321
01783
47284118
615715
contrary
4584
04556
053
2065
04318841
7927
39265061
239
04809
269
foohng
4264
087
12549222
03131
2873
belkaoui
clearly
funds'
76887
derivation
AGOP
20297
92817
3841
20593237
0669
mdependent
versu
5496
within
0879
ummary
9863
9054
520566
7655
7641
3107
cmde
enhanced
404
47071
limhation
13708186
comparability
generate
0325
select
04131
05970883
rii7
530400
6566
42033817
076613
condition
1941
ED
01862
251016
05726
NJ
forewarn
14359950
deflated
087440
12887193
smaller
03054
07830
20877
1978
03132
09537
9826
793
3674
09002
wife
60071
6982
45500
disaggregated
management
213018
D3
decrease
justifie
925
02496
5866
331
14358506
3606
23849926
55126622
entitie
99722149
8665
ASRB
7873
11529906
13631
considerable
93260
3984
011777
predicting
argue
379417
354804
arnold
02466
clause
02698
876216
15690
16459
fama
base
106295
6001'
5132
535
16256
683
called
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15216
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3335
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85163
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51228119
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15057
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1633
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1942
1484
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2042
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58352
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4236
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2579
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33599
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822
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7617
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012948
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1966
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8720
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63925
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14935924
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45423
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599664
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9391
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9581
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12213003
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380330
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66609644
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65618317
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1958
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44204
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416664
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583850
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3242
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1595
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378171
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29108
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6528
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06135
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1795
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30089
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44709
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4426
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1963
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2113
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12805
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7178
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4467
contemporary
improved
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12149536
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7415
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0085
6699
followmg
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5563
understood
02081
0471
39841
01193
impact
05360
02278
achieved
random
01663
0195
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57027
predictive
5014'
liu
31802
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956
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3204
29167246
08934339
50919763
currently
78056455
13904042
6570
includmg
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7602'
49558
18767646
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5413
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54766
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072629
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15971
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19548
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separated
06299877
32930
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4483
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determine
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06091
206936
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3471
72799098
00206
history
16607
several
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234311
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1979
94434
03251380
9964
caution
comparable
23692023
794
1609
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01607
1780
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11073399
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9299
emphasize
02183
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7637
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22985900
decomposing
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53216778
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26574682
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11453
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06500875
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consequently
713
greek
3557
12467
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4308
4707
0543
incorporated
058105
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631
OBINV
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LIMITATIONS
4598998
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7378
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99365
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493354
average
184669
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5875
11312
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362756
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016
2767
15051
02025
0550997
089831
36738147
03379
2169
x4int
36353886
01164
1832
burgstahler
48361
6191
07374
9327
2704
till
rji2
dominated
04095524
4388
conclude
12062
373
3379
DBA
0117
otiier
34065
1622
15519
05327773
314176
19351
161520
7901
07465476
horizon
527451
clubb'
argued
534
22766
46114711
07155
3822
stmcture
475
052991
407619
4047
often
reflect
229959
634073
0155
12680
029
'the
decline
7785
zuhair
00566
econemetric
described
tiiat
19502
22402913
2229
free
21250453
01965
simons'
18314
2306
assuming
proces
04376
0808
allow
stiidy
7339
o'leary
0895
05624
023
entity
00117
497303
sspreerrm
04890
3020
09571
7276
yet
3034
mdustry
6931
614
chain
08755999
14046724
9017
3587
bloomberg
manson
11800859
2135
dyna
9225
insignificant
7500
REQUIREMENTS
70800346
434
865
D95
00025649
ho8
38992768
4654
0094
shroff
24674
3929
zarowin
02507493
466295
3462
1116
532272
01057
46860
03542
D94
13847527
watson
reinstem
59339
5915
doe
duxbury
5376
0500
76553579
57909
practise
public
76300640
53059944
22056
7067
0307
day
0585
ABBREVIATIONS
46650494
02261
6477
01451
00442
00900
09613
eleven
07851
26335
564
00214
able
6599
02284
1967
using
interpreting
0347
9412
5383
critical
670207
ppendix
08099
42408911
jung
mterval
0268
hnportance
122
47999237
9589
878
normally
EPARTMENT
AQIN
18666
08559
551112
4834
4725
literature
compare
4975'
widjaja
0551
08207
233574
3352
313
4322
7980
90119902
090634
11433
3305
integral
0769
0059
602202
03556676
jpi
5021
7211'
95062
8436
08445
concluded
organised
343038
obtain
24653
0007
02228
declare
00280
04288
516
04596
1813
68708884
fmding
6799
store
77619
AGIN
4679
03598179
046
level
covered
19643
fulfil
05577
iformation
596357
0227
faculty
44283
00912
0181
36927169
0161
9094
3469
0439
fumre
2498
confirm
1016
219
20277984
390
68339
9218
359252
harmon
737
4338
hadi
07249006
01363
3683'
50937
8iofdebt
02418
xyrp
18701
02241
wage
068895
lee'
proposal
3524
39338
87747747
0521
00073
investor
unsuccessful
2CFE'
17148211
388
hence
850633
depletion
485
3316
324
60952849
11050547
defmed
19282
kevin
change
credh
07927
0234
2344
5007
07506
17151864
instmment
instability
A2
177357
965
implying
27308
2P
01744
FIGURES
concemed
06718103
41417
conservativism
capacity
compethion
acquishion
01231
028
2120
000
8511
analytical
01048
42617128
1604
found
554832
24806562
275
association
0534
0251
4459
3314
instead
discounting
12400236
26821646
603123
4103
FACULTY
55260735
2832
former
524283
fimding
05820663
82641584
034383
0658
secondly
appearing
29291
lending
poolmg
iquity
01718
251
780813
12599416
theoretical
00128
clear
0141
00984
auditing
1108
843
738048
0483
419366
natere
forum
92614
14436
13722
23338190
1994
officer
131405
amendment
1683
038525
469404'
1337
0018
window
purpose
ariable
732774
B2
prospect
15295
z2agfin
02154
745
37394
present
36745906
16208735
analysed
4007
66467466
mconsistent
0273
05487
17936
0108
draw
8205
9045
paymg
paragraph
5N0
241
163192
cheng
01939
4125
3675
69710398
4371
agln
70387
4905
498531
01408
lmear
0403
538
012
986
23054
modified
4082
seem
0294
44987
13840401
0446
stage
0166
1742
6562
7776
3645
xwfdebt
82428
54337339
02216
893
8969
6714
08248570
vigeland
XXV
NCSC
755
219009
53TX
515993'
paid
49785312
411
announcement
convertible
mcremental
uinvjt
942
1376
commenced
asset
2816
67008019
231
551
99837
079439
6647
implichly
OO208
36520585
mumally
requirement
4205
064960
924
5010
hooker
2301
898706
0133
54862255
temporally
204258
639
fiirther
4746
around
syndrome
36974
brown
companie
mitchell
remain
1183
59695
43194244
2747
drop
quarter
00552
04555
selection
CO
27126392
08742
lee
standard
1204
04294554
community
pair
1009
403
statistically
high
3454
91383378
endowment
1985
structure
01084
347272
london
1932
872721
51211348
omitted
1250
96701794
declared
05533
01557890
0185
AH
224743
691890
9600
542870
reminder
fair
4319
project
share
4066
08147429
32737495
steef
11516863
73648961
515993
6375
appropriate
rate
27158
33796
04075
categorie
12164
8948
5215
2394
045514
5433
outcome
4209
392886
780183
education
558
accounthig
841904
581
0216
jone
repayment
04008
even
1975
31422
040
2302
involve
2400
0356
0297
27504962
3552
providmg
01549
0484
earning
30279
12039031
9012
panel
00923
15474
already
differently
55259741
4582
1981
exchange
14203730
0071
5979'
drebm
22325
OR
588
barkley
76976834
disposal
02692
43081405
13414903
011568
167947
08464594
00550
7299
compromise
obmv
18173
118494
14608
50166
232
30728
1182
34250
38512
campu
01105
3641
wa
3585
29188474
37206
0877
0822
94546895
52743772
referred
g0p
grd
hitroduction
freeman
1358
3607
3648
280867
755570
0167
3015
0402
513538
09515069
tradhionally
988
05550877
30426188
564737
disseminated
00116
8793
642
05535052
''objective
bahnson
159879
154449
18288
16844911
inv
010
326
7740
recommendation
02824331
witii
third
superseded
22209
23911
7159
11914082
07630
0554
00378
9316
0831
8324
02994872
462174'
12688
specifie
718332
yeariy
020
depict
reqmred
368809
01614749
58785
928
7274
008936
0757
4560
closely
vdth
281
46084047
58818
11184
6485
higher
64918
5150
748
draft
230544
004
06192
INV
13744783
7808'
18582694
57360
0046
lctorm
9102
298241
01628
generating
equation
0230
scarce
16363
03163
sheet
5258
09683740
right
mto
165
6588
4509
998255
22998
319
0813
four
0502
45226563
classifymg
72937
suidie
2837
affected
individual
73098
383
2532
484673'
8496
133SS1
1164
419
x8pa
02296
3839
6398
database
030578
0220
90448524
78065467
8923
252
partnership
01326
ependent
indication
11811811
16Z
105
contradict
cliff
408
52885492
causal
71253
46059
3808
6458
395839
695107
act
inventory
88771973
8118
431
lacking
129
6050'
15772335
obinv
67545
MED
ho3
07631622
168
8sacqb
24406851
selecting
mdividual'
267139
247546
39123951
2536
4988
6679
2259
investment
10990
12235
cahnge
focused
addhional
11648422
685
398965
505998
2377
22879
05834
95893114
3937
description
ald'
oversea
1056
53825649
16364616
04345
1473
881
3agfin
41525
405
86918610
00753
23571520
198595
43310186
440365
27156981
392
away
03241
04441
813
24607
0000
MODEL
0564
investigate
original
04915
collin
eeiming
50303163
bdebt
391102
3731
3216
mtemal
POEBT
1239
squared
45554
230S4
tiii
1809
13460542
sampling
0906
691
1067
2615
fmancing
law
257689
17050783
00339
s3pt
past
00186
3464
1763
00252
0946
224
54811
busmes
9608
under
279
18389
2055
preceded
distinct
0003
525385'
533
09711
4448
muhiple
40076
22347
13493121
263
4558
00787
07599
0976
40691
inflow
exammed
superior
anomalie
kumala
accepted
an
9724230
508563
STUDIES
0292
1663
dan
14127961
96768
635
refute
310
192
theory
42916
22096612
2044
seriou
christine
tradhional
8722
565
sprmg
03449
78085479
2from
doctoral
4777
follow
strength
5960
7121
77518430
199
09993
1899
026
00617
59047
03309
jenning
practice
parent
471
inclusive
01981
06329
65806
investmg
42247569
00173
51802
2513
05948
D9S
l30
growing
334
953280
51145998
683730
0090
6888
13557158
eliminate
7833
kind
12455
7271
assessment
196109
0578
21089
25767870
centre
42365147
5019
SAC
jersey
07271039
2475467
2786
04614
2325
37104
9015
223209
04318
24977306
0033
09653
wide
09000
finger
5615
29583253
00774
6067
96714
4110
60172
3576
1093
differ
624
literamre
0111
harsha
02538
0947
345
spp
14697502
0116
613
089353
6841
2691
164527
gin
consistent
Z2SPP
11492280
394206
eight
0608
CONTENT
179
equhy
obligation
characteristic
3705
2499
1830
0625
relationship
05734360
method
70155130
EPS
fimd
more
08912
1S993
58464
07083818
09548113
11811753
1230
voluntarily
26870
7446
50927
analyse
07058
7410363
057127
68331
12391850
9153
focu
71317
898
measurement
validity
79354235
0080
3595
ambiguou
relevant
phase
procedure
neither
5335
94034746
540
03032372
programing
7959
left
cantrick
03686799
7646
seen
benevolent
aglujt
noisy
2924
007
08794
4302
18303296
0384
621075
mcemoe
2582
36145315
288
year'
compustat
5954
107177
4730
526149
13376104
classifie
solvency
17759
1292
meet
464117
good
dependent
provision
concern
784
12738933
grant'
762
roll
state
02307
2205
6349
associated
205
doubtfiil
attitude
behavior
424577
65206
file
preparation
041
698883
1026
0174
21238
3544
123067
durbin
04761
939550
3757
unfortunately
1874
043785
2451
contended
taxe
1274
transaction
FRS
110
circle
toward
finding
kochanek
05296
00384
I34
merely
077334
4166
input
5654
4577
806
264
47819
1885
4899
82753068
mcconnel
some
settmg
creditor
44090262
498711
2249
3353
processe
2431
MSE
6299
931235
improvement
respect
97748813
0866
8002
8532
05730
8828
reliance
04908
15544161
10690061
1397
00066
6051
df•
improve
303174
suspect
303482
0415'
591
91268
rely
56625
5123
048575
employed
0924
xndev
vector
3898
1106
00639
12053
080318
6165
variation
accurate
209837
4068499
68057579
23183
05791
14427189
7410
12563
90858
kistler
465
0015
065041
hon
0261
30519487
4828605
11059036
8pa
01153
2495
4179
smdy
variou
lower
ED52
gilchrist
krause
4510
055
0034
01828
3630
1650
768
00414
utilitie
edhion
08951328
1636
32172
50211169
338
5478
concept
76439
30137105
495940
72254489
22370
12186
prentice
percy
200602
term
except
12130
A5
02925
0040
8845
13229
47497
333750'
06780817
714
29372
LIST
39496503
tesf
powerful
relie
salary
impending
deferral
06881586
autunm
401
186
01540
6696
1705
6940
03667
147826
1986
dean
0826
211117
41751992
x3pt
297
predictor
4959
9291
980
1651
85399241
2123
warranted
9547
0880
charitou
08217928
indicating
INTERCEP
048472
4278
0198
04565608
864
247515
04939000
incompatible
operatmg
00876
502183
4143
369544
12836
1674
0023
•rr
give
41664
complementary
57144867
12959
4212
6451
scare
executive
being
11902
55482
lie
1430
X9
06039616
mformation
6749
clubb
4794
0128
83394049
1999
4914'
clift
different
01617
mid
03442845
950
72797354
386070
1992
0101
76325
67301
05865
790943
number
int
87207
4187
108613
I4
75286062
INVESTIGATION
16533917
8220
organization
44989012
03185
2119'
easure
24986904
4317
486596
9575
01651
237
test
produce
4154
300
00692
02766
event
12552575
496
605
therefore
18344874
694
9165
4444
9503
64116923
47488404
pressure
0121
305086
8320
related
29435
contemporaneou
3621
0610
8i2dev
4041
3689
documented
19942080
491099
09939
27313
statistical
82642726
02557
07463224
3480
664
24832
02452
09635
06255
include
354382
1420
3437
126
063798
cho
651
176
616997
256
cash
1221
thesi
1757
918
91494188
6960
1598
00092
1804
632
2357
00916
06652
depend
50450365
03030
2813'
199420
1815
congmence
01528
3662
04322243
5509
0679'
apply
supplier
example
5265
ccrual
01272
0063
exception
37547
falling
3400
2880
5233
0920
71917520
ward
755005
0863997
4667
45984
374
10503253
429
35483
785806
296318
06830
evaluating
framework
02858522
rated
expenditure
5389
970
24887864
07289
20333349
33873480
51238656
75557'
6861
MO0EL1
bernard
dominant
9727
22845
element
6859
41309374
dechow
07678
22488336
4891
5411
hterature
25652
outiier
1219
2128
074
433993
0233
13915
graciou
continue
4156
grant
620188
143
17593853
7384
0860'
2822
gfin
until
0773
02246
09282
describmg
11488
0541
35539
confidence
3910
0469
01171919
707
576464
23852
4884
7079
govindarajan
march
typical
2933
0619
2111
AASB
30062
3482
observed
00626
growth
8412
established
852
413661
suggestion
02083
issued
range
0104
4691
21597552
256712
133
particularly
94108
75822432
031
848
smce
0074
6856
68796902
1492
inimu
help
0854
1719
7505
A12
050
08263483
million
arbitrage
06170
95437488
serve
0312
517
01849
6787
tied
2067
742
board
xjpt
28439
0857
0335
07544386
RR
119571
139104
090'
placed
03056
90903607
00631
26033335
thank
2441
outstanding
33806034
2194
1135
21479015
socialise
36070800
supported
there
12839
391
market
0550
8573446
hself
321596
13143
33069
partially
BUSINESS
8264
top
01441
0750
3311
00015340
1458
1336
27575002
directly
40057
arising
obd
CONCLUSIONS
50938
39115
1580
5742
03276638
04919
should
discus
8505
456
I83
brown'
366
44294
tatisti
396242
interest
259454
researcher
0162
03642
0008
240212
250366
137
1074
2576
p2agfin
540494
1601
23303
8785
vilasuso
AAS28
1283
assumption
212
city
12409
42395860
9228
01688
76533
961
1S971
positively
27968812
5365
P2
04431235
perception
IMPLICATIONS
cashflow
28737
0086
02237
45497
1338
result
1719'
1967'
3416
automatically
449
islam
obdebt
9795
judgmental
8356
3914
0010
0051
40878160
interval
239681
computed
24698
power
ei'
heteroskedastic
disaggregating
senshive
18136
6871
175
comparison
8933
10353
all
00767
british
687821
spendmg
96996818
41843
2019
total
development
24966486
factor
06481893
0366
681
2715
complete
certam
1957
09758
9105
72810374
uation
2024
8819
11917123
2815
3355
1976
lopd
817
2751
deleted
76614347
00657
imet
3350
16088
09951
operating'
mandated
61854
659418
03976794
10546162
decreasing
BSTRACT
VIF
2373
0624
18855700
environment
12923988
comment
1254
02369
537
58258938
3119
IT
9070
enthie
231647
significant
17989650
02116
magnitude
segu
987
himmelberg
contained
4122
4314
statemenf
4900
247
moizer
147
5211
70118403
2601
1052
5346
adopt
0732
manufacturmg
731139
623042
obdebtjt
636
11732241
benchmark
117
03699
07975
00563
50100451
27689
summarise
beaver'
4586
weak
13396
2172
09037
051
085
290
language
035673
00650
226020
esthnated
homgren
58137661
6070
submitted
classification
summarised
42295
56688323
97034616
0186
06081
65928
alternative
substantially
7599
identifie
concerned
2234
implication
92885
4391
17718
02646
7080
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