id	sid	eid	entity	type
ajm-7907	1	1	american journal of management	ORG
ajm-7907	2	1	2025	CARDINAL
ajm-7907	2	2	63	CARDINAL
ajm-7907	2	3	mary fischer university of texas	ORG
ajm-7907	7	1	2017	DATE
ajm-7907	8	1	2018	DATE
ajm-7907	9	1	the twentieth century	DATE
ajm-7907	11	1	munteanu & zuca	ORG
ajm-7907	11	2	2017	DATE
ajm-7907	12	1	2014	DATE
ajm-7907	12	2	majercakova & skoda	ORG
ajm-7907	12	3	2015	DATE
ajm-7907	14	1	zeff	ORG
ajm-7907	14	2	2007	DATE
ajm-7907	15	1	fasb	ORG
ajm-7907	15	2	2009c	DATE
ajm-7907	15	3	schroeder et al.	PERSON
ajm-7907	15	4	2023	CARDINAL
ajm-7907	18	1	leuz & wysocki	ORG
ajm-7907	18	2	2016	DATE
ajm-7907	18	3	2021	CARDINAL
ajm-7907	20	1	64	CARDINAL
ajm-7907	20	2	american journal of management vol	ORG
ajm-7907	21	1	2025	CARDINAL
ajm-7907	24	1	us	GPE
ajm-7907	24	2	laux &	ORG
ajm-7907	24	3	2010	DATE
ajm-7907	24	4	2014	DATE
ajm-7907	24	5	mcdonongh et al.	PERSON
ajm-7907	24	6	2020	DATE
ajm-7907	25	1	1929	DATE
ajm-7907	25	2	the new york stock exchange	ORG
ajm-7907	25	3	nyse	ORG
ajm-7907	25	4	the american institute of accountants	ORG
ajm-7907	25	5	2010	DATE
ajm-7907	26	1	1938	DATE
ajm-7907	26	2	roosevelt	PERSON
ajm-7907	26	3	1929	DATE
ajm-7907	27	1	cascini & delfavero	ORG
ajm-7907	27	2	2011	DATE
ajm-7907	28	1	emerson et al.	ORG
ajm-7907	28	2	2010	DATE
ajm-7907	29	1	1929	DATE
ajm-7907	29	2	the securities and exchange commission	ORG
ajm-7907	29	3	sec	ORG
ajm-7907	29	4	1934	DATE
ajm-7907	29	5	1998	DATE
ajm-7907	30	1	sec	ORG
ajm-7907	31	1	sec	ORG
ajm-7907	31	2	emerson et al.	ORG
ajm-7907	31	3	2010	DATE
ajm-7907	32	1	1939	DATE
ajm-7907	33	1	two decades	DATE
ajm-7907	33	2	the american institute of certified public accountants	ORG
ajm-7907	33	3	aicpa	ORG
ajm-7907	33	4	young & mouck	ORG
ajm-7907	33	5	1996	DATE
ajm-7907	33	6	emerson et al.	ORG
ajm-7907	33	7	2010	DATE
ajm-7907	34	1	1971	DATE
ajm-7907	34	2	f. m. trueblood	PERSON
ajm-7907	34	3	goetz & birnberg	ORG
ajm-7907	34	4	1976	DATE
ajm-7907	36	1	2016	DATE
ajm-7907	37	1	trueblood	DATE
ajm-7907	37	2	fasb	ORG
ajm-7907	37	3	2010	DATE
ajm-7907	38	1	2013	DATE
ajm-7907	39	1	1973	DATE
ajm-7907	39	2	fasb	ORG
ajm-7907	39	3	beresford	GPE
ajm-7907	39	4	1998	DATE
ajm-7907	40	1	fasb standard no. 12,	ORG
ajm-7907	40	2	fasb	ORG
ajm-7907	40	3	1975	DATE
ajm-7907	41	1	janell & imhoff	ORG
ajm-7907	41	2	1978	DATE
ajm-7907	42	1	fasb	ORG
ajm-7907	42	2	5	CARDINAL
ajm-7907	42	3	1985	DATE
ajm-7907	42	4	2021	CARDINAL
ajm-7907	42	5	five	CARDINAL
ajm-7907	43	1	3-4	CARDINAL
ajm-7907	44	1	fasb	ORG
ajm-7907	44	2	fasb	ORG
ajm-7907	44	3	cascini & delfavero	ORG
ajm-7907	44	4	2011	DATE
ajm-7907	45	1	american journal of management vol	ORG
ajm-7907	46	1	2025 65	DATE
ajm-7907	46	2	no. 5	CARDINAL
ajm-7907	46	3	2021	CARDINAL
ajm-7907	47	1	fasb	ORG
ajm-7907	47	2	107	CARDINAL
ajm-7907	47	3	1991	DATE
ajm-7907	47	4	119	CARDINAL
ajm-7907	47	5	1994	DATE
ajm-7907	47	6	157	CARDINAL
ajm-7907	47	7	2006	DATE
ajm-7907	47	8	159	CARDINAL
ajm-7907	47	9	2007	DATE
ajm-7907	47	10	107	CARDINAL
ajm-7907	47	11	1991	DATE
ajm-7907	48	1	$150 million	MONEY
ajm-7907	49	1	late 1995	DATE
ajm-7907	49	2	nelsen	PERSON
ajm-7907	49	3	1996	DATE
ajm-7907	51	1	119	CARDINAL
ajm-7907	51	2	1994	DATE
ajm-7907	51	3	107	CARDINAL
ajm-7907	54	1	119	CARDINAL
ajm-7907	54	2	wong	ORG
ajm-7907	54	3	2000	DATE
ajm-7907	55	1	sfas	PERSON
ajm-7907	55	2	107	CARDINAL
ajm-7907	55	3	119	CARDINAL
ajm-7907	55	4	2018	DATE
ajm-7907	57	1	răscolean & rakos	ORG
ajm-7907	57	2	2016	DATE
ajm-7907	58	1	kaya	ORG
ajm-7907	58	2	2013	DATE
ajm-7907	59	1	three	CARDINAL
ajm-7907	62	1	pinto & pais	ORG
ajm-7907	62	2	2015	DATE
ajm-7907	62	3	2019	DATE
ajm-7907	63	1	fasb	ORG
ajm-7907	63	2	two	CARDINAL
ajm-7907	63	3	157	CARDINAL
ajm-7907	63	4	fasb	ORG
ajm-7907	63	5	2006	DATE
ajm-7907	63	6	159	CARDINAL
ajm-7907	63	7	fasb	GPE
ajm-7907	63	8	2007	DATE
ajm-7907	64	1	ratcliffe	ORG
ajm-7907	64	2	2007	DATE
ajm-7907	65	1	•	CARDINAL
ajm-7907	65	2	•	CARDINAL
ajm-7907	65	3	•	CARDINAL
ajm-7907	65	4	•	CARDINAL
ajm-7907	65	5	•	CARDINAL
ajm-7907	65	6	•	CARDINAL
ajm-7907	65	7	•	CARDINAL
ajm-7907	66	1	157	CARDINAL
ajm-7907	66	2	fasb	ORG
ajm-7907	66	3	2006	DATE
ajm-7907	67	1	66	CARDINAL
ajm-7907	67	2	american journal of management	ORG
ajm-7907	68	1	2025	CARDINAL
ajm-7907	70	1	1	CARDINAL
ajm-7907	70	2	2	CARDINAL
ajm-7907	71	1	emerson et al.	ORG
ajm-7907	71	2	2010	DATE
ajm-7907	71	3	kaya	ORG
ajm-7907	71	4	2013	DATE
ajm-7907	72	1	annual	DATE
ajm-7907	72	2	2011	DATE
ajm-7907	72	3	2013	DATE
ajm-7907	73	1	159	CARDINAL
ajm-7907	73	2	fasb	GPE
ajm-7907	73	3	2007	DATE
ajm-7907	73	4	2016	DATE
ajm-7907	75	1	schneider & mccarthy	ORG
ajm-7907	75	2	2007	DATE
ajm-7907	75	3	chung et al.	ORG
ajm-7907	75	4	2023	CARDINAL
ajm-7907	76	1	fasb	ORG
ajm-7907	77	1	157	CARDINAL
ajm-7907	77	2	2006	DATE
ajm-7907	77	3	159	CARDINAL
ajm-7907	77	4	fasb	ORG
ajm-7907	77	5	2007	DATE
ajm-7907	82	1	2011	DATE
ajm-7907	83	1	2009	DATE
ajm-7907	84	1	fasb	ORG
ajm-7907	84	2	asc	ORG
ajm-7907	85	1	asc	ORG
ajm-7907	87	1	binz et al.	ORG
ajm-7907	87	2	2023	CARDINAL
ajm-7907	89	1	107	CARDINAL
ajm-7907	91	1	159	CARDINAL
ajm-7907	91	2	asc 825	LAW
ajm-7907	91	3	fasb	GPE
ajm-7907	91	4	2009f	DATE
ajm-7907	99	1	american journal of management	ORG
ajm-7907	99	2	2025	CARDINAL
ajm-7907	99	3	67	CARDINAL
ajm-7907	100	1	annual	DATE
ajm-7907	102	1	119	CARDINAL
ajm-7907	102	2	asc 815	LAW
ajm-7907	102	3	fasb	ORG
ajm-7907	102	4	2009d	DATE
ajm-7907	106	1	asc 815	ORG
ajm-7907	108	1	157	CARDINAL
ajm-7907	108	2	asc 820	LAW
ajm-7907	108	3	fasb	ORG
ajm-7907	108	4	2009e	DATE
ajm-7907	109	1	asc 820	ORG
ajm-7907	110	1	asc 820	ORG
ajm-7907	112	1	asc 820	ORG
ajm-7907	112	2	three	CARDINAL
ajm-7907	112	3	2010	DATE
ajm-7907	113	1	asc 820	LAW
ajm-7907	113	2	three	CARDINAL
ajm-7907	114	1	1	CARDINAL
ajm-7907	114	2	nyse	ORG
ajm-7907	115	1	2	CARDINAL
ajm-7907	116	1	2	CARDINAL
ajm-7907	117	1	3	CARDINAL
ajm-7907	119	1	three	CARDINAL
ajm-7907	119	2	two	CARDINAL
ajm-7907	121	1	2003	DATE
ajm-7907	121	2	collins	PERSON
ajm-7907	121	3	2020	DATE
ajm-7907	123	1	one	CARDINAL
ajm-7907	123	2	gaap	ORG
ajm-7907	123	3	asc 820	FAC
ajm-7907	123	4	fasb	ORG
ajm-7907	123	5	2009e	DATE
ajm-7907	124	1	fasb	ORG
ajm-7907	124	2	2021	CARDINAL
ajm-7907	124	3	leuz & wysocki	ORG
ajm-7907	124	4	2016	DATE
ajm-7907	125	1	three	CARDINAL
ajm-7907	130	1	three	CARDINAL
ajm-7907	130	2	68	CARDINAL
ajm-7907	130	3	american	NORP
ajm-7907	131	1	2025	CARDINAL
ajm-7907	135	1	820	CARDINAL
ajm-7907	135	2	fasb	ORG
ajm-7907	135	3	2009e	DATE
ajm-7907	136	1	rascolean & rakos	ORG
ajm-7907	136	2	2016	DATE
ajm-7907	137	1	three	CARDINAL
ajm-7907	141	1	2020	DATE
ajm-7907	143	1	one year	DATE
ajm-7907	146	1	annually	DATE
ajm-7907	147	1	contra	NORP
ajm-7907	148	1	asc 330 (	ORG
ajm-7907	148	2	2009b	DATE
ajm-7907	155	1	contra	NORP
ajm-7907	158	1	asc 330	ORG
ajm-7907	160	1	two	CARDINAL
ajm-7907	160	2	fasb	ORG
ajm-7907	160	3	2009b	DATE
ajm-7907	161	1	american journal of management vol	ORG
ajm-7907	163	1	2025 69	DATE
ajm-7907	164	1	2023	CARDINAL
ajm-7907	165	1	330	CARDINAL
ajm-7907	165	2	fasb	ORG
ajm-7907	165	3	2009b	DATE
ajm-7907	167	1	asc 330	PERSON
ajm-7907	168	1	fasb	ORG
ajm-7907	168	2	2015	DATE
ajm-7907	169	1	gaap	ORG
ajm-7907	170	1	first	ORDINAL
ajm-7907	171	1	first	ORDINAL
ajm-7907	171	2	first	ORDINAL
ajm-7907	172	1	the end of the fiscal period	DATE
ajm-7907	174	1	greater than one year	DATE
ajm-7907	176	1	asc 820	FAC
ajm-7907	178	1	asc 840	ORG
ajm-7907	178	2	fasb	ORG
ajm-7907	178	3	2009	DATE
ajm-7907	183	1	2020	DATE
ajm-7907	183	2	ishinagi & oh	ORG
ajm-7907	183	3	2024	DATE
ajm-7907	184	1	asc 820	PERSON
ajm-7907	184	2	fasb	ORG
ajm-7907	184	3	2009e	DATE
ajm-7907	185	1	820	CARDINAL
ajm-7907	185	2	1	CARDINAL
ajm-7907	186	1	1	CARDINAL
ajm-7907	187	1	2	CARDINAL
ajm-7907	187	2	3	CARDINAL
ajm-7907	187	3	fasb	ORG
ajm-7907	187	4	2009e	DATE
ajm-7907	188	1	asc 320	ORG
ajm-7907	188	2	2009a	DATE
ajm-7907	188	3	nyse	ORG
ajm-7907	189	1	gaap	ORG
ajm-7907	190	1	70	CARDINAL
ajm-7907	190	2	american journal of management vol	ORG
ajm-7907	192	1	2025	CARDINAL
ajm-7907	195	1	htm	ORG
ajm-7907	197	1	htm	ORG
ajm-7907	197	2	fasb	ORG
ajm-7907	197	3	2009a	DATE
ajm-7907	202	1	asc 360	ORG
ajm-7907	202	2	fasb	ORG
ajm-7907	202	3	2009c	DATE
ajm-7907	205	1	one year	DATE
ajm-7907	217	1	115	CARDINAL
ajm-7907	217	2	fasb	ORG
ajm-7907	217	3	1993	DATE
ajm-7907	218	1	american journal of management vol	ORG
ajm-7907	219	1	2025	CARDINAL
ajm-7907	219	2	71	CARDINAL
ajm-7907	220	1	115	CARDINAL
ajm-7907	220	2	asc 825	ORG
ajm-7907	220	3	fasb	ORG
ajm-7907	220	4	2009f	DATE
ajm-7907	220	5	chung et al.	ORG
ajm-7907	220	6	2023	CARDINAL
ajm-7907	230	1	2023	CARDINAL
ajm-7907	236	1	the securities and exchange commission	ORG
ajm-7907	236	2	sec	ORG
ajm-7907	236	3	2007	DATE
ajm-7907	236	4	49	CARDINAL
ajm-7907	237	1	1973	DATE
ajm-7907	237	2	zeff	ORG
ajm-7907	237	3	2016	DATE
ajm-7907	238	1	the 1990s	DATE
ajm-7907	238	2	seay & ford	ORG
ajm-7907	238	3	2010	DATE
ajm-7907	238	4	bowen & khan	PERSON
ajm-7907	238	5	2014	DATE
ajm-7907	239	1	barlev	ORG
ajm-7907	239	2	haddad	PERSON
ajm-7907	239	3	2003	DATE
ajm-7907	243	1	two	CARDINAL
ajm-7907	243	2	barlev & haddad	ORG
ajm-7907	243	3	2003	DATE
ajm-7907	244	1	72	CARDINAL
ajm-7907	244	2	american journal of management vol	ORG
ajm-7907	244	3	2025	CARDINAL
ajm-7907	245	1	barlev	ORG
ajm-7907	245	2	haddad	PERSON
ajm-7907	245	3	2003	DATE
ajm-7907	245	4	384	CARDINAL
ajm-7907	248	1	barlev & haddad	ORG
ajm-7907	248	2	2003	DATE
ajm-7907	248	3	2006	DATE
ajm-7907	249	1	blankespoor et al.	PERSON
ajm-7907	249	2	2013	DATE
ajm-7907	250	1	778	CARDINAL
ajm-7907	255	1	2013	DATE
ajm-7907	261	1	blankespoor et al.	ORG
ajm-7907	261	2	2013	DATE
ajm-7907	262	1	2009e	TIME
ajm-7907	267	1	liang & riedl,	ORG
ajm-7907	267	2	2014	DATE
ajm-7907	268	1	mcdonough et al.	ORG
ajm-7907	268	2	2020	DATE
ajm-7907	269	1	fasb	ORG
ajm-7907	269	2	2007	DATE
ajm-7907	270	1	three	CARDINAL
ajm-7907	270	2	1	CARDINAL
ajm-7907	270	3	2	CARDINAL
ajm-7907	270	4	3	CARDINAL
ajm-7907	271	1	fasb	ORG
ajm-7907	271	2	2009e	DATE
ajm-7907	272	1	1	CARDINAL
ajm-7907	272	2	3	CARDINAL
ajm-7907	276	1	american journal of management	ORG
ajm-7907	277	1	2025 73	DATE
ajm-7907	277	2	1	CARDINAL
ajm-7907	279	1	many years	DATE
ajm-7907	280	1	seay	PERSON
ajm-7907	280	2	ford	ORG
ajm-7907	280	3	2010	DATE
ajm-7907	280	4	seay & ford	ORG
ajm-7907	280	5	2010	DATE
ajm-7907	280	6	p.56	PERSON
ajm-7907	287	1	baker & burlaud	ORG
ajm-7907	287	2	2015	CARDINAL
ajm-7907	287	3	& stevenson	PERSON
ajm-7907	287	4	2021	DATE
ajm-7907	288	1	2010	DATE
ajm-7907	291	1	răscolean & rakos	ORG
ajm-7907	291	2	2016	DATE
ajm-7907	293	1	kothari et.al.	PERSON
ajm-7907	293	2	2010	DATE
ajm-7907	294	1	răscolean & rakos	ORG
ajm-7907	294	2	2016	DATE
ajm-7907	295	1	decades ago	DATE
ajm-7907	295	2	2025	DATE
ajm-7907	296	1	overnight	TIME
ajm-7907	296	2	hsu et al.	PERSON
ajm-7907	296	3	2018	DATE
ajm-7907	298	1	2025	DATE
ajm-7907	300	1	abbott & tan-kantor	ORG
ajm-7907	300	2	2018	DATE
ajm-7907	301	1	hsu et al.	PERSON
ajm-7907	301	2	2018	DATE
ajm-7907	302	1	hsu et al.	PERSON
ajm-7907	302	2	2018	DATE
ajm-7907	303	1	74	CARDINAL
ajm-7907	303	2	american journal of management vol	ORG
ajm-7907	304	1	2025	CARDINAL
ajm-7907	304	2	2018	DATE
ajm-7907	305	1	hsu et al.	PERSON
ajm-7907	305	2	2018	DATE
ajm-7907	306	1	2009	DATE
ajm-7907	306	2	kothari et al.	PERSON
ajm-7907	306	3	2010	DATE
ajm-7907	306	4	bowen & khan	PERSON
ajm-7907	306	5	2014	DATE
ajm-7907	307	1	cascini & delfavero	ORG
ajm-7907	307	2	2011	DATE
ajm-7907	309	1	enron	ORG
ajm-7907	309	2	haswell & evans	ORG
ajm-7907	309	3	2018	DATE
ajm-7907	310	1	whittington	GPE
ajm-7907	310	2	2015	DATE
ajm-7907	311	1	fiscal year	DATE
ajm-7907	312	1	the fiscal year-end	DATE
ajm-7907	313	1	whittington	GPE
ajm-7907	313	2	2015	DATE
ajm-7907	315	1	two	CARDINAL
ajm-7907	315	2	2025	DATE
ajm-7907	317	1	blackstone group’s	ORG
ajm-7907	317	2	2008	DATE
ajm-7907	317	3	annual	DATE
ajm-7907	317	4	2008	DATE
ajm-7907	317	5	a few years ago	DATE
ajm-7907	317	6	cascini & delfavero	ORG
ajm-7907	317	7	2011	DATE
ajm-7907	317	8	6	CARDINAL
ajm-7907	318	1	asc 820	FAC
ajm-7907	318	2	fasb	ORG
ajm-7907	318	3	2009e	DATE
ajm-7907	319	1	3	CARDINAL
ajm-7907	320	1	2025	DATE
ajm-7907	321	1	2008	DATE
ajm-7907	323	1	3	CARDINAL
ajm-7907	323	2	2008	DATE
ajm-7907	325	1	cascini & delfavero	ORG
ajm-7907	325	2	2011	DATE
ajm-7907	325	3	kaya	ORG
ajm-7907	325	4	2013	DATE
ajm-7907	326	1	chung et al.	ORG
ajm-7907	326	2	2023	CARDINAL
ajm-7907	330	1	contra	NORP
ajm-7907	331	1	american journal of management	ORG
ajm-7907	333	1	2025	CARDINAL
ajm-7907	333	2	75	CARDINAL
ajm-7907	334	1	ppe	ORG
ajm-7907	334	2	asc 820	FAC
ajm-7907	334	3	asc	ORG
ajm-7907	334	4	2009e	DATE
ajm-7907	335	1	barrpulliam	NORP
ajm-7907	335	2	2019	DATE
ajm-7907	336	1	2010	DATE
ajm-7907	338	1	krumwiede	NORP
ajm-7907	338	2	2008	DATE
ajm-7907	338	3	2022	CARDINAL
ajm-7907	339	1	krumwiede	NORP
ajm-7907	339	2	2008	DATE
ajm-7907	339	3	39	CARDINAL
ajm-7907	345	1	2019	DATE
ajm-7907	346	1	huang et al.	PERSON
ajm-7907	346	2	2020	DATE
ajm-7907	346	3	cho & kang	ORG
ajm-7907	346	4	2024	DATE
ajm-7907	346	5	ashrol et al.	PERSON
ajm-7907	346	6	2025	DATE
ajm-7907	347	1	krumwiede	NORP
ajm-7907	347	2	2008	DATE
ajm-7907	352	1	2024	DATE
ajm-7907	353	1	christensen & nikolaev	ORG
ajm-7907	353	2	2013	DATE
ajm-7907	353	3	2025	DATE
ajm-7907	357	1	2024	DATE
ajm-7907	358	1	quarterly	DATE
ajm-7907	358	2	cho & kang	ORG
ajm-7907	358	3	2024	DATE
ajm-7907	359	1	enron	ORG
ajm-7907	359	2	76	CARDINAL
ajm-7907	359	3	american journal of management	ORG
ajm-7907	360	1	2025	CARDINAL
ajm-7907	360	2	haswell & evans	ORG
ajm-7907	360	3	2018	DATE
ajm-7907	365	1	2007	DATE
ajm-7907	366	1	1	CARDINAL
ajm-7907	371	1	gaap	ORG
ajm-7907	376	1	two	CARDINAL
ajm-7907	386	1	fasb	ORG
ajm-7907	386	2	2007	DATE
ajm-7907	387	1	american journal of management vol	ORG
ajm-7907	388	1	2025	CARDINAL
ajm-7907	388	2	abbott	GPE
ajm-7907	388	3	m., & tan-kantor	ORG
ajm-7907	388	4	a.	PERSON
ajm-7907	388	5	2018	DATE
ajm-7907	390	1	australian	NORP
ajm-7907	390	2	28(2	GPE
ajm-7907	390	3	266–278	CARDINAL
ajm-7907	390	4	alharasis	PERSON
ajm-7907	390	5	e.e.	PERSON
ajm-7907	390	6	a.s.	GPE
ajm-7907	390	7	m., haddad, h.	PERSON
ajm-7907	390	8	marei, a., & hasan	ORG
ajm-7907	390	9	2022	CARDINAL
ajm-7907	392	1	10620–10641	CARDINAL
ajm-7907	393	1	ashrof	PERSON
ajm-7907	393	2	m.,	PERSON
ajm-7907	393	3	donelson	GPE
ajm-7907	393	4	d.c.	GPE
ajm-7907	393	5	mcinnis	ORG
ajm-7907	393	6	j., & mergenthaler	ORG
ajm-7907	393	7	r.d.	PERSON
ajm-7907	393	8	2025	CARDINAL
ajm-7907	395	1	journal of accounting and economics	ORG
ajm-7907	395	2	101705–101726	CARDINAL
ajm-7907	396	1	baker	PERSON
ajm-7907	396	2	c.r.	GPE
ajm-7907	396	3	a.	PERSON
ajm-7907	396	4	2015	CARDINAL
ajm-7907	398	1	85(8	DATE
ajm-7907	398	2	barr-pulliam	PERSON
ajm-7907	398	3	2019	DATE
ajm-7907	400	1	44	DATE
ajm-7907	400	2	44–56	CARDINAL
ajm-7907	400	3	barlev	ORG
ajm-7907	400	4	b., & haddad	ORG
ajm-7907	400	5	j.r.	GPE
ajm-7907	400	6	2003	DATE
ajm-7907	402	1	14(4	CARDINAL
ajm-7907	402	2	383–415	CARDINAL
ajm-7907	403	1	beresford	PERSON
ajm-7907	403	2	d.r.	GPE
ajm-7907	403	3	1998	DATE
ajm-7907	404	1	fasb	ORG
ajm-7907	404	2	one	CARDINAL
ajm-7907	405	1	25(2	CARDINAL
ajm-7907	405	2	151–166	CARDINAL
ajm-7907	405	3	binz	ORG
ajm-7907	405	4	r., & kubic	ORG
ajm-7907	405	5	2023	CARDINAL
ajm-7907	406	1	fasb	ORG
ajm-7907	406	2	s. gaap	PERSON
ajm-7907	407	1	journal of accounting research	ORG
ajm-7907	407	2	61(5	CARDINAL
ajm-7907	407	3	1479–1530	CARDINAL
ajm-7907	408	1	j.,	GPE
ajm-7907	408	2	daske	GPE
ajm-7907	408	3	h., & sextroh	ORG
ajm-7907	408	4	2014	DATE
ajm-7907	410	1	journal of business finance & accounting	ORG
ajm-7907	410	2	41(3	CARDINAL
ajm-7907	410	3	4	CARDINAL
ajm-7907	410	4	363–400	CARDINAL
ajm-7907	411	1	blankespoor	ORG
ajm-7907	411	2	e.	GPE
ajm-7907	411	3	t.j.	GPE
ajm-7907	411	4	k.r.	GPE
ajm-7907	411	5	shakespeare	PERSON
ajm-7907	411	6	2013	DATE
ajm-7907	412	1	1143–1177	CARDINAL
ajm-7907	413	1	2018	DATE
ajm-7907	415	1	53(1	CARDINAL
ajm-7907	416	1	bowen	PERSON
ajm-7907	416	2	r.m.	GPE
ajm-7907	416	3	& khan	GPE
ajm-7907	416	4	2014	DATE
ajm-7907	417	1	2008-2009	DATE
ajm-7907	418	1	journal of accounting	ORG
ajm-7907	418	2	33(3	CARDINAL
ajm-7907	418	3	233–259	CARDINAL
ajm-7907	419	1	2024	CARDINAL
ajm-7907	421	1	3(2	CARDINAL
ajm-7907	421	2	661–680	CARDINAL
ajm-7907	422	1	cascini	PERSON
ajm-7907	422	2	k., & delfavero	ORG
ajm-7907	422	3	a.	PERSON
ajm-7907	422	4	2011	DATE
ajm-7907	424	1	journal of business and economics research	ORG
ajm-7907	424	2	9(1	CARDINAL
ajm-7907	424	3	1–16	CARDINAL
ajm-7907	425	1	m.k.	GPE
ajm-7907	425	2	& kang	PERSON
ajm-7907	425	3	m.	PERSON
ajm-7907	425	4	2024	CARDINAL
ajm-7907	427	1	16(11	DATE
ajm-7907	427	2	4865–4888	CARDINAL
ajm-7907	427	3	h.b.	PERSON
ajm-7907	427	4	2013	DATE
ajm-7907	429	1	18	CARDINAL
ajm-7907	429	2	734–775	DATE
ajm-7907	430	1	chung	GPE
ajm-7907	430	2	s.g.	GPE
ajm-7907	430	3	lee	PERSON
ajm-7907	430	4	g.j.	GPE
ajm-7907	430	5	& yong	GPE
ajm-7907	430	6	k.o.	PERSON
ajm-7907	430	7	2023	CARDINAL
ajm-7907	431	1	159	CARDINAL
ajm-7907	432	1	journal of accounting	ORG
ajm-7907	432	2	38(4	CARDINAL
ajm-7907	432	3	833–856	CARDINAL
ajm-7907	432	4	coetsee	NORP
ajm-7907	432	5	2010	DATE
ajm-7907	434	1	18(1	CARDINAL
ajm-7907	434	2	1–16	CARDINAL
ajm-7907	435	1	collins	PERSON
ajm-7907	435	2	s.	PERSON
ajm-7907	435	3	2020	DATE
ajm-7907	437	1	westmont	GPE
ajm-7907	437	2	il.	ORG
ajm-7907	437	3	cambridge	GPE
ajm-7907	438	1	v.g.	GPE
ajm-7907	438	2	2018	DATE
ajm-7907	440	1	842–845	CARDINAL
ajm-7907	441	1	emerson	ORG
ajm-7907	441	2	d.j.	GPE
ajm-7907	441	3	karim	GPE
ajm-7907	441	4	k.e.	GPE
ajm-7907	441	5	& rutledge	GPE
ajm-7907	441	6	r.w.	GPE
ajm-7907	441	7	2010	DATE
ajm-7907	442	1	decades	DATE
ajm-7907	443	1	journal of business & economics	ORG
ajm-7907	443	2	8(4	CARDINAL
ajm-7907	444	1	fasb	ORG
ajm-7907	445	1	1975	DATE
ajm-7907	446	1	12	CARDINAL
ajm-7907	448	1	norwalk	GPE
ajm-7907	448	2	fasb	ORG
ajm-7907	449	1	78	CARDINAL
ajm-7907	449	2	american journal of management vol	ORG
ajm-7907	449	3	2025	CARDINAL
ajm-7907	449	4	fasb	ORG
ajm-7907	450	1	1991	DATE
ajm-7907	453	1	107	CARDINAL
ajm-7907	455	1	norwalk	GPE
ajm-7907	455	2	fasb	ORG
ajm-7907	456	1	fasb	ORG
ajm-7907	457	1	1993	DATE
ajm-7907	459	1	115	CARDINAL
ajm-7907	461	1	norwalk	GPE
ajm-7907	461	2	fasb	ORG
ajm-7907	462	1	fasb	ORG
ajm-7907	463	1	1994	DATE
ajm-7907	465	1	119	CARDINAL
ajm-7907	467	1	norwalk ct	PERSON
ajm-7907	467	2	fasb	GPE
ajm-7907	468	1	fasb	ORG
ajm-7907	469	1	2006	DATE
ajm-7907	472	1	157	CARDINAL
ajm-7907	474	1	norwalk ct	PERSON
ajm-7907	474	2	fasb	GPE
ajm-7907	475	1	fasb	ORG
ajm-7907	476	1	2007	DATE
ajm-7907	477	1	159	CARDINAL
ajm-7907	479	1	norwalk ct	PERSON
ajm-7907	479	2	fasb	GPE
ajm-7907	480	1	fasb	ORG
ajm-7907	481	1	2009a	DATE
ajm-7907	482	1	asc	ORG
ajm-7907	482	2	320	CARDINAL
ajm-7907	484	1	norwalk	GPE
ajm-7907	484	2	fasb	ORG
ajm-7907	485	1	fasb	ORG
ajm-7907	486	1	2009b	DATE
ajm-7907	487	1	asc 330	PERSON
ajm-7907	489	1	norwalk	GPE
ajm-7907	489	2	fasb	ORG
ajm-7907	490	1	fasb	ORG
ajm-7907	491	1	2009c	DATE
ajm-7907	492	1	asc 360	PERSON
ajm-7907	494	1	norwalk	GPE
ajm-7907	494	2	fasb	ORG
ajm-7907	495	1	fasb	ORG
ajm-7907	496	1	2009d	DATE
ajm-7907	497	1	asc 815	PERSON
ajm-7907	499	1	norwalk	GPE
ajm-7907	499	2	fasb	ORG
ajm-7907	500	1	fasb	ORG
ajm-7907	501	1	2009e	TIME
ajm-7907	502	1	820	CARDINAL
ajm-7907	504	1	norwalk	GPE
ajm-7907	504	2	fasb	ORG
ajm-7907	505	1	fasb	ORG
ajm-7907	506	1	2009f	DATE
ajm-7907	507	1	asc 825	ORG
ajm-7907	509	1	norwalk	GPE
ajm-7907	509	2	fasb	ORG
ajm-7907	510	1	fasb	ORG
ajm-7907	511	1	2009	DATE
ajm-7907	512	1	840	CARDINAL
ajm-7907	514	1	norwalk	GPE
ajm-7907	514	2	fasb	ORG
ajm-7907	515	1	fasb	ORG
ajm-7907	516	1	2015	CARDINAL
ajm-7907	517	1	330	CARDINAL
ajm-7907	519	1	2015-11	DATE
ajm-7907	520	1	norwalk	GPE
ajm-7907	520	2	fasb	ORG
ajm-7907	521	1	fasb	ORG
ajm-7907	522	1	2021	CARDINAL
ajm-7907	523	1	5	CARDINAL
ajm-7907	524	1	norwalk	GPE
ajm-7907	524	2	fasb	ORG
ajm-7907	525	1	fontes	ORG
ajm-7907	525	2	j.c.	GPE
ajm-7907	525	3	a., & shakespeare	ORG
ajm-7907	525	4	2025	DATE
ajm-7907	527	1	30	CARDINAL
ajm-7907	527	2	1592–1637	CARDINAL
ajm-7907	528	1	goetz	PRODUCT
ajm-7907	528	2	b.e.	GPE
ajm-7907	528	3	j.g.	PERSON
ajm-7907	528	4	1976	DATE
ajm-7907	530	1	18–21	DATE
ajm-7907	531	1	haswell	ORG
ajm-7907	531	2	s., & evans	ORG
ajm-7907	531	3	e. (2018	ORG
ajm-7907	532	1	enron	ORG
ajm-7907	533	1	31(1	CARDINAL
ajm-7907	534	1	hsu	PERSON
ajm-7907	534	2	a.w.	GPE
ajm-7907	534	3	pourjalali, h., & song	ORG
ajm-7907	534	4	2018	DATE
ajm-7907	536	1	contemporary accounting & economics	ORG
ajm-7907	536	2	14(3	CARDINAL
ajm-7907	536	3	358–372	DATE
ajm-7907	537	1	huang	PERSON
ajm-7907	537	2	h.s.	GPE
ajm-7907	537	3	feng	GPE
ajm-7907	537	4	a.a.	GPE
ajm-7907	537	5	a.a.	GPE
ajm-7907	537	6	2020	DATE
ajm-7907	539	1	34	CARDINAL
ajm-7907	539	2	101244–101266	CARDINAL
ajm-7907	540	1	ishinagi	ORG
ajm-7907	540	2	2024	CARDINAL
ajm-7907	542	1	3(3	CARDINAL
ajm-7907	542	2	jaijairam	PERSON
ajm-7907	542	3	2013	DATE
ajm-7907	544	1	journal of business information systems	ORG
ajm-7907	544	2	17(1	CARDINAL
ajm-7907	544	3	1–6	CARDINAL
ajm-7907	545	1	janell	PERSON
ajm-7907	545	2	p.a.	GPE
ajm-7907	545	3	e.a.	GPE
ajm-7907	545	4	1978	DATE
ajm-7907	546	1	fasb	ORG
ajm-7907	546	2	12	CARDINAL
ajm-7907	547	1	23(4	CARDINAL
ajm-7907	548	1	kaya	PERSON
ajm-7907	548	2	c.t.	GPE
ajm-7907	548	3	2013	DATE
ajm-7907	550	1	journal of accounting & finance	ORG
ajm-7907	550	2	60	CARDINAL
ajm-7907	550	3	127–137	CARDINAL
ajm-7907	551	1	american journal of management	ORG
ajm-7907	552	1	2025	CARDINAL
ajm-7907	552	2	79 ketz	QUANTITY
ajm-7907	552	3	2003	DATE
ajm-7907	554	1	today	DATE
ajm-7907	554	2	17(12	CARDINAL
ajm-7907	555	1	kothari	PERSON
ajm-7907	555	2	s.p.	GPE
ajm-7907	555	3	ramanna	ORG
ajm-7907	555	4	k., & skinner	ORG
ajm-7907	555	5	d.j.	GPE
ajm-7907	555	6	2010	DATE
ajm-7907	557	1	journal of accounting and economics	ORG
ajm-7907	557	2	50(2–3	CARDINAL
ajm-7907	557	3	246–286	CARDINAL
ajm-7907	558	1	krumwiede	NORP
ajm-7907	558	2	t.	GPE
ajm-7907	558	3	2008	DATE
ajm-7907	560	1	90(2	DATE
ajm-7907	560	2	w.r.	GPE
ajm-7907	560	3	2007	DATE
ajm-7907	562	1	accounting & business research	ORG
ajm-7907	563	1	19–30	CARDINAL
ajm-7907	564	1	laux	ORG
ajm-7907	564	2	2010	DATE
ajm-7907	566	1	24(1	CARDINAL
ajm-7907	566	2	93–118	CARDINAL
ajm-7907	567	1	c., & wysocki	ORG
ajm-7907	567	2	p.d.	PERSON
ajm-7907	567	3	2016	CARDINAL
ajm-7907	569	1	journal of accounting research	ORG
ajm-7907	569	2	525–622	CARDINAL
ajm-7907	570	1	levitt, a.	ORG
ajm-7907	570	2	1998	DATE
ajm-7907	571	1	12(1	CARDINAL
ajm-7907	571	2	79	CARDINAL
ajm-7907	571	3	82	CARDINAL
ajm-7907	572	1	liang	PERSON
ajm-7907	572	2	l., & riedl, e.j.	ORG
ajm-7907	572	3	2014	DATE
ajm-7907	574	1	1151–1177	CARDINAL
ajm-7907	575	1	majercakova	ORG
ajm-7907	575	2	d., & skoda	ORG
ajm-7907	575	3	m. (	PERSON
ajm-7907	575	4	2015	DATE
ajm-7907	577	1	16(3	CARDINAL
ajm-7907	577	2	312–332	CARDINAL
ajm-7907	578	1	mcdonough	GPE
ajm-7907	578	2	r.	NORP
ajm-7907	578	3	a., & shakespeare	ORG
ajm-7907	578	4	s.	PERSON
ajm-7907	578	5	2020)/fair	CARDINAL
ajm-7907	578	6	47	DATE
ajm-7907	578	7	303–332	CARDINAL
ajm-7907	579	1	menicucci	ORG
ajm-7907	579	2	e.	PERSON
ajm-7907	579	3	2014	DATE
ajm-7907	581	1	london	GPE
ajm-7907	581	2	palgrave macmillan	ORG
ajm-7907	582	1	munteanu	PERSON
ajm-7907	582	2	m. (	PERSON
ajm-7907	582	3	2017	CARDINAL
ajm-7907	585	1	9(1	CARDINAL
ajm-7907	586	1	nelson	PERSON
ajm-7907	586	2	k.k.	PERSON
ajm-7907	586	3	1996	DATE
ajm-7907	589	1	107	CARDINAL
ajm-7907	590	1	71(2	CARDINAL
ajm-7907	590	2	161–182	CARDINAL
ajm-7907	591	1	pinnuck	PERSON
ajm-7907	591	2	m., & stevenson	ORG
ajm-7907	591	3	k.	PERSON
ajm-7907	591	4	2021	CARDINAL
ajm-7907	593	1	australian	NORP
ajm-7907	593	2	31(3	CARDINAL
ajm-7907	593	3	169–185	CARDINAL
ajm-7907	593	4	i., & pais	ORG
ajm-7907	593	5	m.c	GPE
ajm-7907	593	6	2015	CARDINAL
ajm-7907	595	1	journal of european	ORG
ajm-7907	595	2	8(2	CARDINAL
ajm-7907	595	3	130–152	CARDINAL
ajm-7907	596	1	răscolean, i., & rakos	ORG
ajm-7907	597	1	2016	DATE
ajm-7907	599	1	16	CARDINAL
ajm-7907	599	2	233–244	CARDINAL
ajm-7907	600	1	ratcliffe	ORG
ajm-7907	600	2	t.a.	GPE
ajm-7907	600	3	2007	DATE
ajm-7907	600	4	november	DATE
ajm-7907	602	1	204(6	CARDINAL
ajm-7907	602	2	30	CARDINAL
ajm-7907	603	1	t.	GPE
ajm-7907	603	2	2008	DATE
ajm-7907	605	1	cfo	ORG
ajm-7907	606	1	14	CARDINAL
ajm-7907	607	1	http://www.cfo.com/accounting-tax/2008/05/why-cfos-hate-fair-value/	CARDINAL
ajm-7907	607	2	ioanas	PERSON
ajm-7907	607	3	m., & tutu	ORG
ajm-7907	607	4	a.	PERSON
ajm-7907	607	5	2016	CARDINAL
ajm-7907	609	1	journal of information systems & operations management	ORG
ajm-7907	609	2	10(2	DATE
ajm-7907	609	3	311–326	CARDINAL
ajm-7907	609	4	d.k.	GPE
ajm-7907	609	5	mccarthy	PERSON
ajm-7907	609	6	m.g.	PERSON
ajm-7907	609	7	2007	DATE
ajm-7907	610	1	159	CARDINAL
ajm-7907	611	1	28–35	CARDINAL
ajm-7907	612	1	schroeder	ORG
ajm-7907	612	2	r.g.	GPE
ajm-7907	612	3	clark	GPE
ajm-7907	612	4	m.w.	GPE
ajm-7907	612	5	j.m.	GPE
ajm-7907	612	6	2023	CARDINAL
ajm-7907	612	7	14th	ORDINAL
ajm-7907	613	1	hoboken	GPE
ajm-7907	613	2	nj	ORG
ajm-7907	613	3	john wiley &	ORG
ajm-7907	614	1	seay	PERSON
ajm-7907	614	2	s.s.	PERSON
ajm-7907	614	3	w.h.	GPE
ajm-7907	616	1	2010	DATE
ajm-7907	617	1	sec	ORG
ajm-7907	618	1	13(1	CARDINAL
ajm-7907	618	2	53–64	CARDINAL
ajm-7907	618	3	shortridge	ORG
ajm-7907	618	4	r.t.	GPE
ajm-7907	618	5	a., & wagoner	ORG
ajm-7907	618	6	2006	DATE
ajm-7907	620	1	37–39	CARDINAL
ajm-7907	620	2	tang	PERSON
ajm-7907	620	3	v.w.	GPE
ajm-7907	620	4	2019	DATE
ajm-7907	622	1	9(1	CARDINAL
ajm-7907	622	2	1–3	CARDINAL
ajm-7907	622	3	tojek	ORG
ajm-7907	622	4	2021	CARDINAL
ajm-7907	624	1	asel scientific journal	ORG
ajm-7907	624	2	38–43	CARDINAL
ajm-7907	624	3	80	CARDINAL
ajm-7907	624	4	american journal of management vol	ORG
ajm-7907	626	1	2025	DATE
ajm-7907	626	2	j.	PERSON
ajm-7907	626	3	2025, july 3	DATE
ajm-7907	627	1	harvard	ORG
ajm-7907	628	1	wall street journal	ORG
ajm-7907	628	2	286(3	DATE
ajm-7907	628	3	b–12	GPE
ajm-7907	628	4	whittington	PERSON
ajm-7907	628	5	2015	CARDINAL
ajm-7907	629	1	half a century	DATE
ajm-7907	630	1	abacus	GPE
ajm-7907	630	2	51(4	DATE
ajm-7907	630	3	549–571	DATE
ajm-7907	631	1	wong	GPE
ajm-7907	631	2	m.f.	GPE
ajm-7907	631	3	2000	DATE
ajm-7907	633	1	119	CARDINAL
ajm-7907	634	1	journal of accounting research	ORG
ajm-7907	634	2	387–417	DATE
ajm-7907	634	3	yoo	ORG
ajm-7907	634	4	t.h.	ORG
ajm-7907	634	5	2017	CARDINAL
ajm-7907	635	1	korea	GPE
ajm-7907	636	1	journal of business finance & accounting	ORG
ajm-7907	636	2	45(1–2	CARDINAL
ajm-7907	636	3	92–114	CARDINAL
ajm-7907	637	1	j.j, & mouck	ORG
ajm-7907	637	2	t. (1996).	ORG
ajm-7907	639	1	9(3	CARDINAL
ajm-7907	639	2	127–147	CARDINAL
ajm-7907	640	1	zeff, s.a.	ORG
ajm-7907	640	2	2007	DATE
ajm-7907	641	1	sec	ORG
ajm-7907	641	2	1934 to the 1970s	DATE
ajm-7907	642	1	accounting & business research	ORG
ajm-7907	642	2	37(sup	CARDINAL
ajm-7907	643	1	1	CARDINAL
ajm-7907	643	2	49–62	CARDINAL
ajm-7907	644	1	zeff	ORG
ajm-7907	644	2	s.a.	GPE
ajm-7907	644	3	2013	DATE
ajm-7907	646	1	43(4	DATE
ajm-7907	646	2	1–66	DATE
ajm-7907	647	1	zeff	ORG
ajm-7907	647	2	s.a.	GPE
ajm-7907	647	3	2016	CARDINAL
ajm-7907	648	1	1971-73	DATE
ajm-7907	649	1	134–161	CARDINAL