id	sid	eid	entity	type
ajfa-10074	1	1	microsoft	ORG
ajfa-10074	1	2	10074-37042	CARDINAL
ajfa-10074	1	3	asian	NORP
ajfa-10074	1	4	finance & accounting	ORG
ajfa-10074	1	5	1946-052x 2017	MONEY
ajfa-10074	1	6	9	CARDINAL
ajfa-10074	1	7	1	CARDINAL
ajfa-10074	1	8	429	CARDINAL
ajfa-10074	1	9	vietnam	GPE
ajfa-10074	1	10	kim pham	PERSON
ajfa-10074	1	11	nguyen duong	GPE
ajfa-10074	1	12	university of economics	ORG
ajfa-10074	1	13	danang university	ORG
ajfa-10074	1	14	nga ho thi thuy	PERSON
ajfa-10074	1	15	vietnam	GPE
ajfa-10074	2	1	sep. 26	DATE
ajfa-10074	2	2	2016	DATE
ajfa-10074	2	3	june 29	DATE
ajfa-10074	2	4	2017	DATE
ajfa-10074	2	5	june 29	DATE
ajfa-10074	2	6	2017 doi:10.5296/ajfa.v9i1.10074	QUANTITY
ajfa-10074	4	1	192	CARDINAL
ajfa-10074	4	2	hanoi	GPE
ajfa-10074	4	3	ho chi minh stock exchange	GPE
ajfa-10074	4	4	2006-2014	DATE
ajfa-10074	6	1	4	CARDINAL
ajfa-10074	6	2	vietnam	GPE
ajfa-10074	6	3	4	CARDINAL
ajfa-10074	7	1	vietnam	GPE
ajfa-10074	7	2	4	CARDINAL
ajfa-10074	10	1	vietnam	GPE
ajfa-10074	13	1	asian journal of finance & accounting	ORG
ajfa-10074	13	2	1946-052x 2017	MONEY
ajfa-10074	13	3	9	CARDINAL
ajfa-10074	13	4	1	CARDINAL
ajfa-10074	13	5	430 1	DATE
ajfa-10074	15	1	2015	DATE
ajfa-10074	15	2	williams, 1988	ORG
ajfa-10074	16	1	almomani	ORG
ajfa-10074	16	2	2015	DATE
ajfa-10074	16	3	carey, 2008	ORG
ajfa-10074	19	1	al.	PERSON
ajfa-10074	19	2	2015	DATE
ajfa-10074	20	1	first	ORDINAL
ajfa-10074	20	2	vietnam	GPE
ajfa-10074	21	1	vietnam	GPE
ajfa-10074	21	2	mamun	PERSON
ajfa-10074	21	3	badir	GPE
ajfa-10074	21	4	2014	DATE
ajfa-10074	22	1	hoang	GPE
ajfa-10074	22	2	2015	DATE
ajfa-10074	23	1	2014	DATE
ajfa-10074	23	2	pham	GPE
ajfa-10074	23	3	hoang	GPE
ajfa-10074	23	4	2015	DATE
ajfa-10074	24	1	vietnam	GPE
ajfa-10074	25	1	vietnam	GPE
ajfa-10074	25	2	1991	DATE
ajfa-10074	25	3	only two	CARDINAL
ajfa-10074	26	1	134	CARDINAL
ajfa-10074	26	2	78	CARDINAL
ajfa-10074	26	3	2014	DATE
ajfa-10074	26	4	bùi văn mai, 2014	PERSON
ajfa-10074	27	1	vietnam	GPE
ajfa-10074	27	2	vietnam	GPE
ajfa-10074	27	3	2010	DATE
ajfa-10074	28	1	vietnam	GPE
ajfa-10074	28	2	vietnam	GPE
ajfa-10074	28	3	oxford	NORP
ajfa-10074	28	4	2008	DATE
ajfa-10074	29	1	vietnam	GPE
ajfa-10074	30	1	2014	DATE
ajfa-10074	30	2	vietnam	GPE
ajfa-10074	31	1	2014	DATE
ajfa-10074	33	1	vietnam	GPE
ajfa-10074	40	1	asian journal of finance & accounting	ORG
ajfa-10074	40	2	1946-052x 2017	MONEY
ajfa-10074	40	3	9	CARDINAL
ajfa-10074	40	4	1	CARDINAL
ajfa-10074	40	5	431 2	CARDINAL
ajfa-10074	41	1	2.1	CARDINAL
ajfa-10074	42	1	two	CARDINAL
ajfa-10074	42	2	1	CARDINAL
ajfa-10074	42	3	2	CARDINAL
ajfa-10074	42	4	zhang, 2014	ORG
ajfa-10074	42	5	2013	DATE
ajfa-10074	43	1	first	ORDINAL
ajfa-10074	43	2	2013	DATE
ajfa-10074	44	1	deangelo	PERSON
ajfa-10074	44	2	1981	DATE
ajfa-10074	45	1	deangelo	PERSON
ajfa-10074	45	2	1981	DATE
ajfa-10074	45	3	palmrose	ORG
ajfa-10074	45	4	1988	DATE
ajfa-10074	47	1	zhang, 2014	ORG
ajfa-10074	48	1	second	ORDINAL
ajfa-10074	48	2	2014	DATE
ajfa-10074	49	1	2002	DATE
ajfa-10074	50	1	al.	GPE
ajfa-10074	50	2	2002	DATE
ajfa-10074	51	1	grenier et al.	PERSON
ajfa-10074	51	2	2007	DATE
ajfa-10074	52	1	augustine et al.	PERSON
ajfa-10074	52	2	2014	DATE
ajfa-10074	53	1	2009	DATE
ajfa-10074	55	1	vietnam	GPE
ajfa-10074	59	1	vietnamese	NORP
ajfa-10074	60	1	2.2	CARDINAL
ajfa-10074	61	1	three	CARDINAL
ajfa-10074	61	2	1	CARDINAL
ajfa-10074	61	3	2	CARDINAL
ajfa-10074	61	4	3	CARDINAL
ajfa-10074	61	5	finance & accounting	ORG
ajfa-10074	61	6	1946-052x 2017	MONEY
ajfa-10074	61	7	9	CARDINAL
ajfa-10074	61	8	1	CARDINAL
ajfa-10074	61	9	432	CARDINAL
ajfa-10074	62	1	2.2.1	CARDINAL
ajfa-10074	63	1	2011	DATE
ajfa-10074	63	2	lennox	ORG
ajfa-10074	63	3	1999	DATE
ajfa-10074	64	1	2011	DATE
ajfa-10074	64	2	lennox	ORG
ajfa-10074	64	3	1999	DATE
ajfa-10074	67	1	2013	DATE
ajfa-10074	68	1	2013	DATE
ajfa-10074	69	1	2013	DATE
ajfa-10074	70	1	2013	DATE
ajfa-10074	71	1	2013	DATE
ajfa-10074	72	1	2.2.2	CARDINAL
ajfa-10074	73	1	two	CARDINAL
ajfa-10074	73	2	zhang, 2014	ORG
ajfa-10074	74	1	2010	DATE
ajfa-10074	75	1	zhang, 2014	ORG
ajfa-10074	76	1	raghunandan et al.	PERSON
ajfa-10074	76	2	2003	DATE
ajfa-10074	77	1	2003	DATE
ajfa-10074	78	1	2000	DATE
ajfa-10074	79	1	scholz	ORG
ajfa-10074	79	2	2000	DATE
ajfa-10074	81	1	2010	DATE
ajfa-10074	81	2	2013	DATE
ajfa-10074	82	1	2010	DATE
ajfa-10074	83	1	2010	DATE
ajfa-10074	84	1	2013	DATE
ajfa-10074	85	1	asian	NORP
ajfa-10074	85	2	finance & accounting	ORG
ajfa-10074	85	3	1946-052x 2017	MONEY
ajfa-10074	85	4	9	CARDINAL
ajfa-10074	85	5	1	CARDINAL
ajfa-10074	85	6	433	CARDINAL
ajfa-10074	85	7	2.2.3	PRODUCT
ajfa-10074	86	1	yaari	GPE
ajfa-10074	86	2	2008	DATE
ajfa-10074	87	1	yaari	PERSON
ajfa-10074	87	2	2008	DATE
ajfa-10074	87	3	at least two	CARDINAL
ajfa-10074	87	4	1	CARDINAL
ajfa-10074	87	5	2	CARDINAL
ajfa-10074	88	1	healy	PERSON
ajfa-10074	88	2	1999	DATE
ajfa-10074	88	3	yaari	GPE
ajfa-10074	88	4	2008	DATE
ajfa-10074	89	1	healy	PERSON
ajfa-10074	89	2	1999	DATE
ajfa-10074	89	3	368	CARDINAL
ajfa-10074	90	1	2013	DATE
ajfa-10074	91	1	jones	ORG
ajfa-10074	91	2	1991	DATE
ajfa-10074	91	3	1	CARDINAL
ajfa-10074	91	4	2	CARDINAL
ajfa-10074	92	1	1	CARDINAL
ajfa-10074	94	1	npt ncft	PERSON
ajfa-10074	97	1	1	CARDINAL
ajfa-10074	97	2	year	DATE
ajfa-10074	97	3	year	DATE
ajfa-10074	97	4	year	DATE
ajfa-10074	97	5	npt	ORG
ajfa-10074	97	6	year	DATE
ajfa-10074	97	7	year	DATE
ajfa-10074	97	8	year	DATE
ajfa-10074	97	9	year	DATE
ajfa-10074	97	10	t-1 ppe	ORG
ajfa-10074	97	11	the end of year	DATE
ajfa-10074	97	12	at_1	PERSON
ajfa-10074	97	13	the end of year	DATE
ajfa-10074	97	14	3	CARDINAL
ajfa-10074	100	1	3	CARDINAL
ajfa-10074	100	2	ols	ORG
ajfa-10074	100	3	asian	NORP
ajfa-10074	100	4	finance & accounting	ORG
ajfa-10074	100	5	1946-052x 2017	MONEY
ajfa-10074	100	6	9	CARDINAL
ajfa-10074	100	7	434	CARDINAL
ajfa-10074	100	8	zhang,	ORG
ajfa-10074	100	9	2014	DATE
ajfa-10074	100	10	2013	DATE
ajfa-10074	101	1	2013	DATE
ajfa-10074	102	1	becker et al.	PERSON
ajfa-10074	102	2	1998	DATE
ajfa-10074	102	3	schipper, 1989)	ORG
ajfa-10074	102	4	becker et al.	PERSON
ajfa-10074	102	5	1998	DATE
ajfa-10074	102	6	jones	ORG
ajfa-10074	102	7	1991	DATE
ajfa-10074	103	1	2013	DATE
ajfa-10074	104	1	zhang, 2014	ORG
ajfa-10074	107	1	defond & zhang	ORG
ajfa-10074	107	2	2014	DATE
ajfa-10074	107	3	asian	NORP
ajfa-10074	107	4	finance & accounting	ORG
ajfa-10074	107	5	1946-052x 2017	MONEY
ajfa-10074	107	6	9	CARDINAL
ajfa-10074	107	7	1	CARDINAL
ajfa-10074	107	8	435	CARDINAL
ajfa-10074	107	9	vietnam	GPE
ajfa-10074	107	10	bùi văn mai, 2014	PERSON
ajfa-10074	108	1	vietnam	GPE
ajfa-10074	110	1	vietnamese	NORP
ajfa-10074	111	1	2.3	CARDINAL
ajfa-10074	112	1	al.	PERSON
ajfa-10074	112	2	2015	DATE
ajfa-10074	112	3	2014	DATE
ajfa-10074	112	4	pham	GPE
ajfa-10074	112	5	hoang	GPE
ajfa-10074	112	6	2015	DATE
ajfa-10074	114	1	vietnam	GPE
ajfa-10074	115	1	beisland et al	PERSON
ajfa-10074	116	1	2015	CARDINAL
ajfa-10074	116	2	4	CARDINAL
ajfa-10074	116	3	73	CARDINAL
ajfa-10074	119	1	2.4	CARDINAL
ajfa-10074	120	1	vietnam	GPE
ajfa-10074	120	2	vietnam	GPE
ajfa-10074	120	3	three	CARDINAL
ajfa-10074	121	1	first	ORDINAL
ajfa-10074	121	2	vietnam	GPE
ajfa-10074	121	3	2013	DATE
ajfa-10074	122	1	vietnam	GPE
ajfa-10074	122	2	2011	DATE
ajfa-10074	123	1	vietnam	GPE
ajfa-10074	123	2	ngo	GPE
ajfa-10074	123	3	2015	DATE
ajfa-10074	124	1	second	ORDINAL
ajfa-10074	124	2	vietnam	GPE
ajfa-10074	124	3	2012	DATE
ajfa-10074	124	4	2013	DATE
ajfa-10074	125	1	ngo	GPE
ajfa-10074	125	2	2015	DATE
ajfa-10074	125	3	vietnam	GPE
ajfa-10074	125	4	2015	DATE
ajfa-10074	126	1	vietnam	GPE
ajfa-10074	126	2	2012	DATE
ajfa-10074	127	1	asian	NORP
ajfa-10074	127	2	finance & accounting	ORG
ajfa-10074	127	3	1946-052x 2017	MONEY
ajfa-10074	127	4	9	CARDINAL
ajfa-10074	127	5	1	CARDINAL
ajfa-10074	127	6	436	CARDINAL
ajfa-10074	127	7	ngo	GPE
ajfa-10074	127	8	2015	DATE
ajfa-10074	128	1	third	ORDINAL
ajfa-10074	129	1	vietnam	GPE
ajfa-10074	129	2	vietnamese	NORP
ajfa-10074	129	3	2002	DATE
ajfa-10074	132	1	annual	DATE
ajfa-10074	132	2	2012	DATE
ajfa-10074	133	1	vietnam	GPE
ajfa-10074	133	2	2012	DATE
ajfa-10074	135	1	three	CARDINAL
ajfa-10074	135	2	vietnam	GPE
ajfa-10074	135	3	vietnam	GPE
ajfa-10074	136	1	vietnam	GPE
ajfa-10074	137	1	3	CARDINAL
ajfa-10074	137	2	3.1	CARDINAL
ajfa-10074	137	3	2013	DATE
ajfa-10074	138	1	2013	DATE
ajfa-10074	139	1	1999	DATE
ajfa-10074	140	1	two	CARDINAL
ajfa-10074	140	2	4	CARDINAL
ajfa-10074	140	3	4	CARDINAL
ajfa-10074	140	4	2014	DATE
ajfa-10074	140	5	deangelo	PERSON
ajfa-10074	140	6	1981	DATE
ajfa-10074	141	1	4	CARDINAL
ajfa-10074	141	2	4	CARDINAL
ajfa-10074	141	3	2014	DATE
ajfa-10074	141	4	klein	PERSON
ajfa-10074	141	5	1981	DATE
ajfa-10074	142	1	4	CARDINAL
ajfa-10074	142	2	2015	DATE
ajfa-10074	142	3	klein	PERSON
ajfa-10074	142	4	1981	DATE
ajfa-10074	143	1	zhang, 2014	ORG
ajfa-10074	144	1	aronmwan et al.	PERSON
ajfa-10074	144	2	2013	DATE
ajfa-10074	145	1	rezaei	ORG
ajfa-10074	145	2	shabani	PERSON
ajfa-10074	145	3	2014	DATE
ajfa-10074	146	1	2010	DATE
ajfa-10074	146	2	desai et al.	PERSON
ajfa-10074	146	3	2016	DATE
ajfa-10074	147	1	beatty, 1989	ORG
ajfa-10074	147	2	2015	DATE
ajfa-10074	148	1	asian	NORP
ajfa-10074	148	2	finance & accounting	ORG
ajfa-10074	148	3	1946-052x 2017	MONEY
ajfa-10074	149	1	9	CARDINAL
ajfa-10074	149	2	1	CARDINAL
ajfa-10074	149	3	437	CARDINAL
ajfa-10074	149	4	2013	DATE
ajfa-10074	150	1	4	CARDINAL
ajfa-10074	150	2	4	CARDINAL
ajfa-10074	150	3	teoh	PERSON
ajfa-10074	150	4	wong	PERSON
ajfa-10074	150	5	1993	DATE
ajfa-10074	151	1	4	CARDINAL
ajfa-10074	151	2	4	CARDINAL
ajfa-10074	151	3	4	CARDINAL
ajfa-10074	151	4	becker et al.	PERSON
ajfa-10074	151	5	1998	DATE
ajfa-10074	151	6	francis	PERSON
ajfa-10074	151	7	wang	PERSON
ajfa-10074	151	8	2008	DATE
ajfa-10074	151	9	krishnan	GPE
ajfa-10074	151	10	2003	DATE
ajfa-10074	154	1	3.2	CARDINAL
ajfa-10074	154	2	deangelo	PERSON
ajfa-10074	154	3	1981	DATE
ajfa-10074	154	4	lawrence et al.	PERSON
ajfa-10074	154	5	2011	DATE
ajfa-10074	154	6	rezaei	ORG
ajfa-10074	154	7	shabani	PERSON
ajfa-10074	154	8	2014	DATE
ajfa-10074	155	1	rezaei	ORG
ajfa-10074	155	2	shabani	PERSON
ajfa-10074	155	3	2014	DATE
ajfa-10074	156	1	2010	DATE
ajfa-10074	157	1	rezaei	ORG
ajfa-10074	157	2	shabani	PERSON
ajfa-10074	157	3	2014	DATE
ajfa-10074	157	4	deangelo	PERSON
ajfa-10074	157	5	1981	DATE
ajfa-10074	158	1	lawrence et al.	PERSON
ajfa-10074	158	2	2010	DATE
ajfa-10074	159	1	2009	DATE
ajfa-10074	160	1	francis	PERSON
ajfa-10074	160	2	1999	DATE
ajfa-10074	160	3	francis et al.	PERSON
ajfa-10074	160	4	1999	DATE
ajfa-10074	165	1	3.3	CARDINAL
ajfa-10074	165	2	1980	DATE
ajfa-10074	166	1	ettredge et al.	PERSON
ajfa-10074	166	2	2014	DATE
ajfa-10074	166	3	2007	DATE
ajfa-10074	166	4	simunic, 1980)	ORG
ajfa-10074	168	1	2007	DATE
ajfa-10074	169	1	ettredge et al	PERSON
ajfa-10074	170	1	2014	DATE
ajfa-10074	173	1	2010	DATE
ajfa-10074	174	1	2007	DATE
ajfa-10074	174	2	2003	DATE
ajfa-10074	175	1	asian	NORP
ajfa-10074	175	2	finance & accounting	ORG
ajfa-10074	175	3	1946-052x 2017	MONEY
ajfa-10074	175	4	9	CARDINAL
ajfa-10074	175	5	1	CARDINAL
ajfa-10074	175	6	438	CARDINAL
ajfa-10074	178	1	1	CARDINAL
ajfa-10074	178	2	4	CARDINAL
ajfa-10074	178	3	4.1	CARDINAL
ajfa-10074	178	4	hanoi	GPE
ajfa-10074	178	5	ho chi minh stock exchange	GPE
ajfa-10074	178	6	2006–2014	CARDINAL
ajfa-10074	179	1	four	CARDINAL
ajfa-10074	179	2	1	CARDINAL
ajfa-10074	179	3	the period 2006 to 2014	DATE
ajfa-10074	179	4	2	CARDINAL
ajfa-10074	179	5	3	CARDINAL
ajfa-10074	179	6	4	CARDINAL
ajfa-10074	180	1	192	CARDINAL
ajfa-10074	181	1	4.2	CARDINAL
ajfa-10074	181	2	3	CARDINAL
ajfa-10074	183	1	roa+ε	PRODUCT
ajfa-10074	183	2	3	CARDINAL
ajfa-10074	183	3	3	CARDINAL
ajfa-10074	183	4	1	CARDINAL
ajfa-10074	186	1	1	CARDINAL
ajfa-10074	186	2	4	CARDINAL
ajfa-10074	186	3	0	CARDINAL
ajfa-10074	188	1	becker	PERSON
ajfa-10074	188	2	asian	NORP
ajfa-10074	188	3	finance & accounting	ORG
ajfa-10074	188	4	1946-052x 2017	MONEY
ajfa-10074	188	5	9	CARDINAL
ajfa-10074	188	6	1	CARDINAL
ajfa-10074	189	1	439	CARDINAL
ajfa-10074	189	2	1998	DATE
ajfa-10074	190	1	2015	DATE
ajfa-10074	190	2	sweeney, 1994)	ORG
ajfa-10074	191	1	kothari et al.	PERSON
ajfa-10074	191	2	2005	DATE
ajfa-10074	193	1	cfo	ORG
ajfa-10074	193	2	fiscal year end	DATE
ajfa-10074	193	3	5	CARDINAL
ajfa-10074	194	1	ii	ORG
ajfa-10074	195	1	0.06 with 27 percent	PERCENT
ajfa-10074	195	2	vietnamese	NORP
ajfa-10074	195	3	4	CARDINAL
ajfa-10074	197	1	18.046	CARDINAL
ajfa-10074	197	2	2,918 usd	CARDINAL
ajfa-10074	198	1	1.26	CARDINAL
ajfa-10074	198	2	vietnamese	NORP
ajfa-10074	200	1	192	CARDINAL
ajfa-10074	200	2	0.060 26.677 0.27	MONEY
ajfa-10074	200	3	0.063 27	CARDINAL
ajfa-10074	200	4	18 0.04	CARDINAL
ajfa-10074	200	5	0.039	CARDINAL
ajfa-10074	201	1	0.228 1.562 0.446	MONEY
ajfa-10074	201	2	23	CARDINAL
ajfa-10074	201	3	17	CARDINAL
ajfa-10074	201	4	-0.542 0 -0.657 maximum	PERSON
ajfa-10074	201	5	0.909	CARDINAL
ajfa-10074	201	6	asian	NORP
ajfa-10074	201	7	finance & accounting	ORG
ajfa-10074	201	8	1946-052x 2017	MONEY
ajfa-10074	202	1	9	CARDINAL
ajfa-10074	202	2	1	CARDINAL
ajfa-10074	202	3	440	CARDINAL
ajfa-10074	203	1	1	CARDINAL
ajfa-10074	203	2	294a	NORP
ajfa-10074	203	3	087	CARDINAL
ajfa-10074	203	4	057 3,1210061063	CARDINAL
ajfa-10074	203	5	cfo	ORG
ajfa-10074	203	6	8.7 percent	PERCENT
ajfa-10074	203	7	three	CARDINAL
ajfa-10074	205	1	8	CARDINAL
ajfa-10074	205	2	vifs	PERSON
ajfa-10074	205	3	5	CARDINAL
ajfa-10074	207	1	11.56	CARDINAL
ajfa-10074	207	2	.000	CARDINAL
ajfa-10074	207	3	1.629	CARDINAL
ajfa-10074	207	4	2.823 .005	QUANTITY
ajfa-10074	207	5	3.233	CARDINAL
ajfa-10074	207	6	1.003	CARDINAL
ajfa-10074	207	7	3.912	CARDINAL
ajfa-10074	207	8	2.968 .003	CARDINAL
ajfa-10074	207	9	1.541	CARDINAL
ajfa-10074	207	10	cfo	ORG
ajfa-10074	207	11	.056	CARDINAL
ajfa-10074	207	12	.202	CARDINAL
ajfa-10074	207	13	1.008	CARDINAL
ajfa-10074	208	1	1.028 a.	PERSON
ajfa-10074	208	2	0.403	CARDINAL
ajfa-10074	208	3	0.05	CARDINAL
ajfa-10074	211	1	0.356	CARDINAL
ajfa-10074	212	1	0.05	CARDINAL
ajfa-10074	216	1	asian journal of finance & accounting	ORG
ajfa-10074	216	2	1946-052x 2017	MONEY
ajfa-10074	216	3	9	CARDINAL
ajfa-10074	216	4	1	CARDINAL
ajfa-10074	216	5	441	CARDINAL
ajfa-10074	216	6	5	CARDINAL
ajfa-10074	217	1	6.1	CARDINAL
ajfa-10074	218	1	al.	PERSON
ajfa-10074	218	2	2015	DATE
ajfa-10074	219	1	vietnam	GPE
ajfa-10074	220	1	first	ORDINAL
ajfa-10074	220	2	vietnam	GPE
ajfa-10074	221	1	192	CARDINAL
ajfa-10074	221	2	hanoi	GPE
ajfa-10074	221	3	ho chi minh stock exchange	GPE
ajfa-10074	221	4	fiscal years 2005 to	DATE
ajfa-10074	221	5	2014	DATE
ajfa-10074	222	1	becker et al.	PERSON
ajfa-10074	222	2	1998	DATE
ajfa-10074	222	3	francis	PERSON
ajfa-10074	222	4	wang	PERSON
ajfa-10074	222	5	2008	DATE
ajfa-10074	222	6	krishnan	GPE
ajfa-10074	222	7	2003	DATE
ajfa-10074	223	1	4	CARDINAL
ajfa-10074	223	2	4	CARDINAL
ajfa-10074	224	1	4	CARDINAL
ajfa-10074	224	2	non-big 4	ORG
ajfa-10074	225	1	4	CARDINAL
ajfa-10074	225	2	vietnam	GPE
ajfa-10074	225	3	4	CARDINAL
ajfa-10074	226	1	4	CARDINAL
ajfa-10074	226	2	vietnam	GPE
ajfa-10074	226	3	vietnam	GPE
ajfa-10074	226	4	four	CARDINAL
ajfa-10074	226	5	vietnam	GPE
ajfa-10074	226	6	vietnam	GPE
ajfa-10074	226	7	2013	DATE
ajfa-10074	227	1	four	CARDINAL
ajfa-10074	227	2	vietnam	GPE
ajfa-10074	227	3	2013	DATE
ajfa-10074	228	1	vietnam	GPE
ajfa-10074	228	2	four	CARDINAL
ajfa-10074	229	1	vietnam	GPE
ajfa-10074	231	1	rezaei	ORG
ajfa-10074	231	2	shabani	PERSON
ajfa-10074	231	3	2014	DATE
ajfa-10074	231	4	2013	DATE
ajfa-10074	232	1	4	CARDINAL
ajfa-10074	232	2	asian	NORP
ajfa-10074	232	3	finance & accounting	ORG
ajfa-10074	232	4	1946-052x 2017	MONEY
ajfa-10074	232	5	9	CARDINAL
ajfa-10074	232	6	1	CARDINAL
ajfa-10074	232	7	442	CARDINAL
ajfa-10074	233	1	vietnam	GPE
ajfa-10074	233	2	vietnam	GPE
ajfa-10074	234	1	vietnam	GPE
ajfa-10074	234	2	2011	DATE
ajfa-10074	235	1	vietnam	GPE
ajfa-10074	235	2	2011	DATE
ajfa-10074	235	3	2012	DATE
ajfa-10074	236	1	2012	DATE
ajfa-10074	238	1	2007	DATE
ajfa-10074	238	2	simunic, 1980	ORG
ajfa-10074	238	3	sundgren and svanström	ORG
ajfa-10074	238	4	2013	DATE
ajfa-10074	241	1	kinney	PERSON
ajfa-10074	241	2	libby	PERSON
ajfa-10074	241	3	2002	DATE
ajfa-10074	242	1	2003	DATE
ajfa-10074	243	1	6.2	CARDINAL
ajfa-10074	243	2	vietnam	GPE
ajfa-10074	244	1	first	ORDINAL
ajfa-10074	244	2	4	CARDINAL
ajfa-10074	244	3	vietnamese	NORP
ajfa-10074	246	1	second	ORDINAL
ajfa-10074	246	2	4	CARDINAL
ajfa-10074	246	3	4	CARDINAL
ajfa-10074	246	4	vietnam	GPE
ajfa-10074	247	1	vietnam	GPE
ajfa-10074	247	2	vietnam	EVENT
ajfa-10074	247	3	4	CARDINAL
ajfa-10074	247	4	vietnam	GPE
ajfa-10074	248	1	4	CARDINAL
ajfa-10074	249	1	third	ORDINAL
ajfa-10074	249	2	vietnam	GPE
ajfa-10074	249	3	asian	NORP
ajfa-10074	249	4	finance & accounting	ORG
ajfa-10074	249	5	1946-052x 2017	MONEY
ajfa-10074	250	1	9	CARDINAL
ajfa-10074	250	2	443	CARDINAL
ajfa-10074	252	1	6.3	CARDINAL
ajfa-10074	252	2	vietnam	GPE
ajfa-10074	252	3	three	CARDINAL
ajfa-10074	252	4	1	CARDINAL
ajfa-10074	252	5	2	CARDINAL
ajfa-10074	252	6	3	CARDINAL
ajfa-10074	254	1	8 years	DATE
ajfa-10074	254	2	2014	DATE
ajfa-10074	259	1	almomani	GPE
ajfa-10074	259	2	m. a.	PERSON
ajfa-10074	259	3	2015	CARDINAL
ajfa-10074	260	1	amman stock exchange	ORG
ajfa-10074	261	1	asian journal of finance & accounting	ORG
ajfa-10074	261	2	7(2	CARDINAL
ajfa-10074	261	3	255-280	CARDINAL
ajfa-10074	262	1	h. y., & almutairi	PERSON
ajfa-10074	262	2	a. r.	PERSON
ajfa-10074	262	3	2010	DATE
ajfa-10074	263	1	kuwait	GPE
ajfa-10074	264	1	6(1	CARDINAL
ajfa-10074	264	2	513	CARDINAL
ajfa-10074	264	3	aronmwan	PERSON
ajfa-10074	264	4	e. j.	PERSON
ajfa-10074	264	5	ashafoke	ORG
ajfa-10074	264	6	t. o., & mgbame	ORG
ajfa-10074	264	7	c. o.	PERSON
ajfa-10074	264	8	2013	DATE
ajfa-10074	266	1	european journal of business and management	ORG
ajfa-10074	266	2	5(7	CARDINAL
ajfa-10074	266	3	66-75	CARDINAL
ajfa-10074	267	1	augustine	PERSON
ajfa-10074	267	2	o. e.	PERSON
ajfa-10074	267	3	c.	GPE
ajfa-10074	267	4	efayena	GPE
ajfa-10074	267	5	j.	PERSON
ajfa-10074	267	6	2014	DATE
ajfa-10074	268	1	nigerian	NORP
ajfa-10074	269	1	5(6	CARDINAL
ajfa-10074	269	2	23	CARDINAL
ajfa-10074	270	1	beatty	PERSON
ajfa-10074	270	2	r. p.	PERSON
ajfa-10074	270	3	1989	DATE
ajfa-10074	272	1	64(4	CARDINAL
ajfa-10074	272	2	693	CARDINAL
ajfa-10074	272	3	becker	PERSON
ajfa-10074	272	4	c. l.	PERSON
ajfa-10074	272	5	m. l.	PERSON
ajfa-10074	272	6	j., & subramanyam	ORG
ajfa-10074	272	7	k.	PERSON
ajfa-10074	272	8	1998	DATE
ajfa-10074	274	1	contemporary accounting research	ORG
ajfa-10074	274	2	15(1	CARDINAL
ajfa-10074	274	3	1-24	DATE
ajfa-10074	275	1	l. a.	PERSON
ajfa-10074	275	2	mersland	GPE
ajfa-10074	275	3	r., & strøm	ORG
ajfa-10074	275	4	r. ø	PERSON
ajfa-10074	276	1	2015	CARDINAL
ajfa-10074	278	1	19(3	DATE
ajfa-10074	278	2	218	CARDINAL
ajfa-10074	279	1	finance & accounting	ORG
ajfa-10074	279	2	1946-052x 2017	MONEY
ajfa-10074	280	1	9	CARDINAL
ajfa-10074	280	2	1	CARDINAL
ajfa-10074	280	3	444	CARDINAL
ajfa-10074	280	4	j. (	ORG
ajfa-10074	280	5	2015	CARDINAL
ajfa-10074	282	1	abacus	GPE
ajfa-10074	282	2	51(3	CARDINAL
ajfa-10074	282	3	356	CARDINAL
ajfa-10074	283	1	n., & mbarki	ORG
ajfa-10074	283	2	i.	PERSON
ajfa-10074	283	3	2014	DATE
ajfa-10074	284	1	tunisian	NORP
ajfa-10074	285	1	journal of accounting	ORG
ajfa-10074	285	2	4(1	CARDINAL
ajfa-10074	285	3	79	CARDINAL
ajfa-10074	286	1	https://doi.org/10.1108/jaee-10-2011-0046 bùi văn mai.	PERSON
ajfa-10074	287	1	2014	DATE
ajfa-10074	288	1	vietnam	GPE
ajfa-10074	289	1	15	CARDINAL
ajfa-10074	290	1	carcello	ORG
ajfa-10074	290	2	j. v.	PERSON
ajfa-10074	290	3	d. r.	NORP
ajfa-10074	290	4	neal	PERSON
ajfa-10074	290	5	t. l., & riley	ORG
ajfa-10074	290	6	r. a.	PERSON
ajfa-10074	290	7	2002	DATE
ajfa-10074	292	1	19(3	DATE
ajfa-10074	292	2	365-384	CARDINAL
ajfa-10074	293	1	2008	DATE
ajfa-10074	295	1	university of new south wales	ORG
ajfa-10074	295	2	south wales	GPE
ajfa-10074	296	1	casterella	PERSON
ajfa-10074	296	2	j. r.	PERSON
ajfa-10074	296	3	jensen	PERSON
ajfa-10074	296	4	k. l.	PERSON
ajfa-10074	296	5	& knechel	PERSON
ajfa-10074	296	6	w. r.	PERSON
ajfa-10074	296	7	2009	DATE
ajfa-10074	298	1	84(3	CARDINAL
ajfa-10074	298	2	713	CARDINAL
ajfa-10074	299	1	kim	PERSON
ajfa-10074	299	2	c., kim	PERSON
ajfa-10074	299	3	& zang	ORG
ajfa-10074	299	4	2010	DATE
ajfa-10074	301	1	journal of practice &	ORG
ajfa-10074	301	2	29(1	CARDINAL
ajfa-10074	301	3	73-97	CARDINAL
ajfa-10074	302	1	https://doi.org/10.2308/aud.2010.29.1.73 deangelo	PERSON
ajfa-10074	302	2	l. e. (	PERSON
ajfa-10074	302	3	1981	DATE
ajfa-10074	304	1	3(3	CARDINAL
ajfa-10074	304	2	183	CARDINAL
ajfa-10074	305	1	m., & zhang	ORG
ajfa-10074	305	2	j.	PERSON
ajfa-10074	305	3	2014	DATE
ajfa-10074	307	1	journal of accounting and economics	ORG
ajfa-10074	307	2	58(2	CARDINAL
ajfa-10074	307	3	275-326	CARDINAL
ajfa-10074	308	1	defond	ORG
ajfa-10074	308	2	m. l.	PERSON
ajfa-10074	308	3	2010	DATE
ajfa-10074	310	1	402	CARDINAL
ajfa-10074	311	1	xu	PERSON
ajfa-10074	311	2	b.	PERSON
ajfa-10074	311	3	zeng	PERSON
ajfa-10074	311	4	t., & sarens	ORG
ajfa-10074	311	5	2016	DATE
ajfa-10074	312	1	four	CARDINAL
ajfa-10074	312	2	china	GPE
ajfa-10074	313	1	6(1	CARDINAL
ajfa-10074	314	1	2013	DATE
ajfa-10074	315	1	four	CARDINAL
ajfa-10074	315	2	23	CARDINAL
ajfa-10074	315	3	2016	DATE
ajfa-10074	316	1	h. h., & ngo	ORG
ajfa-10074	316	2	s. t.	PERSON
ajfa-10074	316	3	2015	CARDINAL
ajfa-10074	317	1	vietnam	GPE
ajfa-10074	318	1	asian	NORP
ajfa-10074	318	2	172	CARDINAL
ajfa-10074	319	1	ettredge	PERSON
ajfa-10074	319	2	m.	PERSON
ajfa-10074	319	3	e. e., & li	PERSON
ajfa-10074	319	4	2014	DATE
ajfa-10074	321	1	asian journal of finance & accounting	ORG
ajfa-10074	321	2	1946-052x 2017	MONEY
ajfa-10074	322	1	9	CARDINAL
ajfa-10074	322	2	1	CARDINAL
ajfa-10074	322	3	445	CARDINAL
ajfa-10074	322	4	39(4	CARDINAL
ajfa-10074	322	5	247	CARDINAL
ajfa-10074	323	1	francis	PERSON
ajfa-10074	323	2	j. r.	PERSON
ajfa-10074	323	3	2011	DATE
ajfa-10074	325	1	journal of practice &	ORG
ajfa-10074	325	2	125	CARDINAL
ajfa-10074	326	1	j. r.	PERSON
ajfa-10074	326	2	maydew	ORG
ajfa-10074	326	3	e. l.	PERSON
ajfa-10074	326	4	h. c.	PERSON
ajfa-10074	326	5	1999	DATE
ajfa-10074	327	1	6	CARDINAL
ajfa-10074	328	1	journal of practice &	ORG
ajfa-10074	328	2	17	CARDINAL
ajfa-10074	329	1	https://doi.org/10.2308/aud.1999.18.2.17 francis	PERSON
ajfa-10074	329	2	j. r., & wang	PERSON
ajfa-10074	329	3	2008	DATE
ajfa-10074	330	1	4	CARDINAL
ajfa-10074	331	1	91	CARDINAL
ajfa-10074	332	1	francis	PERSON
ajfa-10074	332	2	j. r., & yu	PERSON
ajfa-10074	332	3	m. d.	PERSON
ajfa-10074	332	4	2009	DATE
ajfa-10074	333	1	4	CARDINAL
ajfa-10074	334	1	84(5	CARDINAL
ajfa-10074	334	2	1521–1552	CARDINAL
ajfa-10074	335	1	j. h.	PERSON
ajfa-10074	335	2	m. e., & piercey	PERSON
ajfa-10074	335	3	m. d.	PERSON
ajfa-10074	335	4	2007	DATE
ajfa-10074	337	1	university of illinois	ORG
ajfa-10074	337	2	19 september	DATE
ajfa-10074	338	1	2014	DATE
ajfa-10074	339	1	annual	DATE
ajfa-10074	340	1	2(4	CARDINAL
ajfa-10074	340	2	115	CARDINAL
ajfa-10074	341	1	healy	PERSON
ajfa-10074	341	2	p. m.	PERSON
ajfa-10074	341	3	j. m.	PERSON
ajfa-10074	341	4	1999	DATE
ajfa-10074	343	1	365-383	CARDINAL
ajfa-10074	344	1	r.	NORP
ajfa-10074	344	2	a., & barragato	ORG
ajfa-10074	344	3	c. a.	PERSON
ajfa-10074	344	4	2007	DATE
ajfa-10074	346	1	22(8	CARDINAL
ajfa-10074	346	2	761	CARDINAL
ajfa-10074	348	1	2011	DATE
ajfa-10074	349	1	vietnam	GPE
ajfa-10074	349	2	second	ORDINAL
ajfa-10074	350	1	pennsylvania	GPE
ajfa-10074	352	1	2012	DATE
ajfa-10074	353	1	vietnam	GPE
ajfa-10074	353	2	third	ORDINAL
ajfa-10074	354	1	pennsylvania	GPE
ajfa-10074	355	1	jones	PERSON
ajfa-10074	355	2	j. j.	PERSON
ajfa-10074	355	3	1991	DATE
ajfa-10074	357	1	journal of accounting research	ORG
ajfa-10074	357	2	29(2	CARDINAL
ajfa-10074	357	3	193	CARDINAL
ajfa-10074	358	1	kinney	PERSON
ajfa-10074	358	2	w. r., & libby	PERSON
ajfa-10074	358	3	r.	PERSON
ajfa-10074	358	4	2002	DATE
ajfa-10074	360	1	77	DATE
ajfa-10074	360	2	107	CARDINAL
ajfa-10074	361	1	https://doi.org/10.2308/accr.2002.77.s-1.107 klein	PERSON
ajfa-10074	361	2	b., & leffler	ORG
ajfa-10074	361	3	k. b.	PERSON
ajfa-10074	361	4	1981	DATE
ajfa-10074	363	1	615-641	CARDINAL
ajfa-10074	363	2	kothari	PERSON
ajfa-10074	363	3	s. p.	PERSON
ajfa-10074	363	4	leone	ORG
ajfa-10074	363	5	a. j., & wasley	PERSON
ajfa-10074	363	6	c. e. (	PERSON
ajfa-10074	363	7	2005	DATE
ajfa-10074	365	1	39(1	CARDINAL
ajfa-10074	365	2	163	CARDINAL
ajfa-10074	366	1	https://doi.org/10.1016/j.jacceco.2004.11.002	ORG
ajfa-10074	366	2	asian	NORP
ajfa-10074	366	3	finance & accounting	ORG
ajfa-10074	366	4	1946-052x 2017	MONEY
ajfa-10074	366	5	9	CARDINAL
ajfa-10074	366	6	1	CARDINAL
ajfa-10074	366	7	446	CARDINAL
ajfa-10074	366	8	g. v.	PERSON
ajfa-10074	366	9	2003	DATE
ajfa-10074	368	1	journal of practice &	ORG
ajfa-10074	368	2	22(1	TIME
ajfa-10074	368	3	109	CARDINAL
ajfa-10074	369	1	m., & zhang	ORG
ajfa-10074	369	2	2010	DATE
ajfa-10074	370	1	4	CARDINAL
ajfa-10074	370	2	4	CARDINAL
ajfa-10074	371	1	86(1	CARDINAL
ajfa-10074	371	2	259	CARDINAL
ajfa-10074	372	1	lawrence, a.	PERSON
ajfa-10074	372	2	m., & zhang	ORG
ajfa-10074	372	3	2011	DATE
ajfa-10074	373	1	4	CARDINAL
ajfa-10074	373	2	4	CARDINAL
ajfa-10074	374	1	86(1	CARDINAL
ajfa-10074	374	2	259	CARDINAL
ajfa-10074	374	3	1999	DATE
ajfa-10074	375	1	29(3	CARDINAL
ajfa-10074	375	2	217	CARDINAL
ajfa-10074	376	1	mamun	PERSON
ajfa-10074	376	2	s. a. a.	PERSON
ajfa-10074	376	3	2014	DATE
ajfa-10074	377	1	malaysia	GPE
ajfa-10074	377	2	thailand	GPE
ajfa-10074	378	1	4(1	CARDINAL
ajfa-10074	378	2	2-21	DATE
ajfa-10074	379	1	oxford	NORP
ajfa-10074	380	1	2008	DATE
ajfa-10074	381	1	vietnam	GPE
ajfa-10074	382	1	26	CARDINAL
ajfa-10074	382	2	october 2015	DATE
ajfa-10074	383	1	palmrose	PERSON
ajfa-10074	383	2	z.-v.	ORG
ajfa-10074	383	3	s.	PERSON
ajfa-10074	383	4	2000	DATE
ajfa-10074	385	1	university of southern california	ORG
ajfa-10074	385	2	october	DATE
ajfa-10074	386	1	palmrose	GPE
ajfa-10074	386	2	z. v.	PERSON
ajfa-10074	386	3	1988	DATE
ajfa-10074	388	1	63(1	CARDINAL
ajfa-10074	388	2	55-73	CARDINAL
ajfa-10074	389	1	pham, h.	ORG
ajfa-10074	389	2	bui	ORG
ajfa-10074	389	3	t., & tran	ORG
ajfa-10074	389	4	s.	PERSON
ajfa-10074	389	5	2014	DATE
ajfa-10074	390	1	vietnam	GPE
ajfa-10074	391	1	international journal of business	ORG
ajfa-10074	391	2	8(2	CARDINAL
ajfa-10074	391	3	73-100	CARDINAL
ajfa-10074	392	1	n. t., & hoang	PERSON
ajfa-10074	392	2	t. t. h.	PERSON
ajfa-10074	392	3	2015	DATE
ajfa-10074	393	1	ho chi minh stock exchange	GPE
ajfa-10074	394	1	26(4	CARDINAL
ajfa-10074	394	2	87	CARDINAL
ajfa-10074	395	1	2013	DATE
ajfa-10074	396	1	vietnam	GPE
ajfa-10074	397	1	maastricht school of management	ORG
ajfa-10074	397	2	2 may 2015	DATE
ajfa-10074	398	1	raghunandan	GPE
ajfa-10074	398	2	k.	PERSON
ajfa-10074	398	3	w. j., & whisenant	PERSON
ajfa-10074	398	4	j. s.	PERSON
ajfa-10074	398	5	2003	DATE
ajfa-10074	400	1	17(3	CARDINAL
ajfa-10074	400	2	223	CARDINAL
ajfa-10074	401	1	i. z.	PERSON
ajfa-10074	401	2	2015	DATE
ajfa-10074	402	1	jordanian	NORP
ajfa-10074	403	1	asian	NORP
ajfa-10074	403	2	finance & accounting	ORG
ajfa-10074	403	3	7(2	CARDINAL
ajfa-10074	403	4	281	CARDINAL
ajfa-10074	404	1	f., & shabani	ORG
ajfa-10074	404	2	s.	PERSON
ajfa-10074	404	3	2014	DATE
ajfa-10074	406	1	european online journal	ORG
ajfa-10074	406	2	3(1	CARDINAL
ajfa-10074	407	1	56	CARDINAL
ajfa-10074	408	1	asian	NORP
ajfa-10074	408	2	finance & accounting	ORG
ajfa-10074	408	3	1946-052x 2017	MONEY
ajfa-10074	408	4	9	CARDINAL
ajfa-10074	408	5	1	CARDINAL
ajfa-10074	408	6	447	CARDINAL
ajfa-10074	408	7	j., & yaari	ORG
ajfa-10074	408	8	2008	DATE
ajfa-10074	409	1	london	GPE
ajfa-10074	410	1	schipper, k. (1989	ORG
ajfa-10074	412	1	3(4	CARDINAL
ajfa-10074	412	2	91	CARDINAL
ajfa-10074	413	1	simunic	ORG
ajfa-10074	413	2	d. a.	PERSON
ajfa-10074	413	3	1980	DATE
ajfa-10074	415	1	journal of accounting research	ORG
ajfa-10074	415	2	18(1	CARDINAL
ajfa-10074	415	3	161	CARDINAL
ajfa-10074	416	1	1999	DATE
ajfa-10074	417	1	six	CARDINAL
ajfa-10074	417	2	the czech republic	GPE
ajfa-10074	418	1	the european accounting review	ORG
ajfa-10074	418	2	8(3	DATE
ajfa-10074	418	3	499	CARDINAL
ajfa-10074	419	1	sundgren	NORP
ajfa-10074	419	2	s., & svanström	ORG
ajfa-10074	419	3	t.	GPE
ajfa-10074	419	4	2013	DATE
ajfa-10074	421	1	31	CARDINAL
ajfa-10074	422	1	a. p.	PERSON
ajfa-10074	422	2	1994	DATE
ajfa-10074	424	1	17(3	CARDINAL
ajfa-10074	424	2	281	CARDINAL
ajfa-10074	425	1	teoh	PERSON
ajfa-10074	425	2	s. h., & wong	ORG
ajfa-10074	425	3	t.	GPE
ajfa-10074	425	4	1993	DATE
ajfa-10074	427	1	68(2	DATE
ajfa-10074	427	2	346	CARDINAL
ajfa-10074	428	1	j.	PERSON
ajfa-10074	428	2	2013	DATE
ajfa-10074	428	3	springer gabler	PERSON
ajfa-10074	428	4	wiesbaden	GPE
ajfa-10074	429	1	vietnam	GPE
ajfa-10074	430	1	2015	CARDINAL
ajfa-10074	431	1	vietnam	GPE
ajfa-10074	432	1	https://translate.google.com/translate?sl=vi&tl=en&js=y&prev=_t&hl=en&ie=utf-8&u=htt p%3a%2f%2ftinnhanhchungkhoan.vn%2fchung	PERSON
ajfa-10074	432	2	24	CARDINAL
ajfa-10074	432	3	2015	DATE
ajfa-10074	434	1	2002	DATE
ajfa-10074	435	1	q.	PERSON
ajfa-10074	435	2	2010	DATE
ajfa-10074	437	1	15	CARDINAL
ajfa-10074	438	1	williams	PERSON
ajfa-10074	438	2	d. d.	NORP
ajfa-10074	438	3	1988	DATE
ajfa-10074	440	1	journal of business finance	ORG
ajfa-10074	440	2	243	CARDINAL
ajfa-10074	441	1	https://doi.org/10.1111/j.1468-5957.1988.tb00133.x	ORG
ajfa-10074	441	2	t. c.	GPE
ajfa-10074	441	3	2003	DATE
ajfa-10074	443	1	73(1	CARDINAL
ajfa-10074	443	2	48	CARDINAL