id	sid	eid	entity	type
ajfa-1067	1	1	microsoft	ORG
ajfa-1067	1	2	1067-4377	CARDINAL
ajfa-1067	1	3	asian	NORP
ajfa-1067	1	4	finance & accounting	ORG
ajfa-1067	1	5	1946-052x 2011	DATE
ajfa-1067	2	1	3	CARDINAL
ajfa-1067	2	2	1	CARDINAL
ajfa-1067	2	3	138	CARDINAL
ajfa-1067	2	4	malaysia	GPE
ajfa-1067	2	5	dr kiew-heong yap	PERSON
ajfa-1067	2	6	university of malaya	ORG
ajfa-1067	2	7	50603	DATE
ajfa-1067	2	8	kuala lumpur	GPE
ajfa-1067	2	9	60-1	CARDINAL
ajfa-1067	2	10	60	CARDINAL
ajfa-1067	3	1	dr zakiah saleh faculty	PERSON
ajfa-1067	3	2	university of malaya	ORG
ajfa-1067	3	3	50603	DATE
ajfa-1067	3	4	kuala lumpur e	GPE
ajfa-1067	3	5	november 8, 2011	DATE
ajfa-1067	3	6	november 18, 2011	DATE
ajfa-1067	3	7	december 1, 2011	DATE
ajfa-1067	3	8	ifr	ORG
ajfa-1067	3	9	ifr	ORG
ajfa-1067	4	1	ten	CARDINAL
ajfa-1067	4	2	ifr	ORG
ajfa-1067	5	1	three	CARDINAL
ajfa-1067	5	2	ifr	ORG
ajfa-1067	5	3	first	ORDINAL
ajfa-1067	6	1	second	ORDINAL
ajfa-1067	8	1	90%	PERCENT
ajfa-1067	8	2	ifr	ORG
ajfa-1067	8	3	70%	PERCENT
ajfa-1067	9	1	only 34%	PERCENT
ajfa-1067	9	2	ifr	ORG
ajfa-1067	10	1	ifr	ORG
ajfa-1067	12	1	asian	NORP
ajfa-1067	12	2	finance & accounting	ORG
ajfa-1067	12	3	1946-052x 2011	DATE
ajfa-1067	13	1	3	CARDINAL
ajfa-1067	13	2	1	CARDINAL
ajfa-1067	16	1	ifr	ORG
ajfa-1067	17	1	ifr	ORG
ajfa-1067	17	2	lymer et al.	PERSON
ajfa-1067	17	3	1999	DATE
ajfa-1067	20	1	xiao et al.	PERSON
ajfa-1067	20	2	2002	DATE
ajfa-1067	21	1	ifr	ORG
ajfa-1067	21	2	ifr	ORG
ajfa-1067	21	3	malaysia	GPE
ajfa-1067	22	1	malaysian	NORP
ajfa-1067	22	2	nik salleh	PERSON
ajfa-1067	22	3	mohamad	PERSON
ajfa-1067	22	4	2000	DATE
ajfa-1067	22	5	jamaliah et al.	PERSON
ajfa-1067	22	6	2001	DATE
ajfa-1067	22	7	mohamad et al.	PERSON
ajfa-1067	22	8	2003	DATE
ajfa-1067	22	9	ifr	ORG
ajfa-1067	22	10	hassan et al.	PERSON
ajfa-1067	22	11	1999	DATE
ajfa-1067	22	12	ismail	PERSON
ajfa-1067	22	13	tayib	PERSON
ajfa-1067	22	14	2000	DATE
ajfa-1067	22	15	susela	PERSON
ajfa-1067	22	16	2002	DATE
ajfa-1067	22	17	abdul hamid et al.	PERSON
ajfa-1067	22	18	2004	DATE
ajfa-1067	23	1	hassan et al.	PERSON
ajfa-1067	23	2	1999	DATE
ajfa-1067	23	3	ali khan	PERSON
ajfa-1067	23	4	ismail	PERSON
ajfa-1067	23	5	2009	DATE
ajfa-1067	25	1	saunders et al	PERSON
ajfa-1067	26	1	2009	DATE
ajfa-1067	29	1	ten	CARDINAL
ajfa-1067	29	2	ifr	ORG
ajfa-1067	30	1	ifr	ORG
ajfa-1067	32	1	ifr	ORG
ajfa-1067	34	1	section 2	LAW
ajfa-1067	34	2	ifr	ORG
ajfa-1067	35	1	section 3	LAW
ajfa-1067	36	1	section 4	LAW
ajfa-1067	37	1	3	CARDINAL
ajfa-1067	37	2	section 4.2	LAW
ajfa-1067	39	1	section 4.3	LAW
ajfa-1067	40	1	section 4.4	LAW
ajfa-1067	41	1	ifr	ORG
ajfa-1067	41	2	section 4.5.	LAW
ajfa-1067	42	1	asian	NORP
ajfa-1067	42	2	finance & accounting	ORG
ajfa-1067	42	3	1946-052x 2011	DATE
ajfa-1067	43	1	3	CARDINAL
ajfa-1067	43	2	1	CARDINAL
ajfa-1067	43	3	140	CARDINAL
ajfa-1067	43	4	section 5	DATE
ajfa-1067	43	5	2	CARDINAL
ajfa-1067	43	6	2.1	CARDINAL
ajfa-1067	43	7	ifr	ORG
ajfa-1067	43	8	1999	DATE
ajfa-1067	44	1	hassan et al.	PERSON
ajfa-1067	44	2	1999	DATE
ajfa-1067	46	1	hassan et al	PERSON
ajfa-1067	47	1	1999	DATE
ajfa-1067	47	2	malaysian	NORP
ajfa-1067	48	1	35.04%	PERCENT
ajfa-1067	51	1	xiao et al.	PERSON
ajfa-1067	51	2	2002	DATE
ajfa-1067	52	1	ifr	ORG
ajfa-1067	52	2	17	CARDINAL
ajfa-1067	52	3	u.k.	GPE
ajfa-1067	56	1	2003	DATE
ajfa-1067	56	2	u.k.	GPE
ajfa-1067	56	3	500	CARDINAL
ajfa-1067	62	1	three	CARDINAL
ajfa-1067	63	1	first	ORDINAL
ajfa-1067	64	1	second	ORDINAL
ajfa-1067	65	1	third	ORDINAL
ajfa-1067	65	2	u.k.	GPE
ajfa-1067	66	1	asian	NORP
ajfa-1067	66	2	finance & accounting	ORG
ajfa-1067	66	3	1946-052x 2011	DATE
ajfa-1067	67	1	3	CARDINAL
ajfa-1067	67	2	1	CARDINAL
ajfa-1067	67	3	141	CARDINAL
ajfa-1067	67	4	xiao	PERSON
ajfa-1067	67	5	2004	DATE
ajfa-1067	67	6	2010	DATE
ajfa-1067	67	7	20	CARDINAL
ajfa-1067	67	8	u.k.	GPE
ajfa-1067	68	1	jones	PERSON
ajfa-1067	68	2	xiao	PERSON
ajfa-1067	68	3	2004	DATE
ajfa-1067	72	1	ali khan	PERSON
ajfa-1067	72	2	ismail	PERSON
ajfa-1067	72	3	2009	DATE
ajfa-1067	72	4	malaysian	NORP
ajfa-1067	72	5	ifr	GPE
ajfa-1067	74	1	three	CARDINAL
ajfa-1067	74	2	1	CARDINAL
ajfa-1067	74	3	2	CARDINAL
ajfa-1067	74	4	3	CARDINAL
ajfa-1067	75	1	three	CARDINAL
ajfa-1067	76	1	malaysian	NORP
ajfa-1067	76	2	ifr	ORG
ajfa-1067	77	1	2.2	CARDINAL
ajfa-1067	77	2	ifr	ORG
ajfa-1067	77	3	ifr	ORG
ajfa-1067	77	4	debreceny et al.	PERSON
ajfa-1067	77	5	2002	DATE
ajfa-1067	77	6	ettredge et al.	PERSON
ajfa-1067	77	7	2002	DATE
ajfa-1067	77	8	marston	PERSON
ajfa-1067	77	9	2004	DATE
ajfa-1067	77	10	debreceny	ORG
ajfa-1067	77	11	rahman	PERSON
ajfa-1067	77	12	2005	DATE
ajfa-1067	77	13	bonson	ORG
ajfa-1067	77	14	escobar	GPE
ajfa-1067	77	15	2006	DATE
ajfa-1067	78	1	ifr	ORG
ajfa-1067	79	1	xiao et al	PERSON
ajfa-1067	80	1	2004	DATE
ajfa-1067	80	2	ifr	ORG
ajfa-1067	81	1	ifr	ORG
ajfa-1067	81	2	ifr	ORG
ajfa-1067	83	1	chinese	NORP
ajfa-1067	84	1	abdelsalam	PERSON
ajfa-1067	85	1	2007	DATE
ajfa-1067	85	2	ifr	ORG
ajfa-1067	86	1	110	CARDINAL
ajfa-1067	87	1	ifr	ORG
ajfa-1067	87	2	ifr	ORG
ajfa-1067	88	1	kelton	PERSON
ajfa-1067	88	2	yang	PERSON
ajfa-1067	88	3	2008	DATE
ajfa-1067	88	4	u.s.	GPE
ajfa-1067	88	5	ifr	ORG
ajfa-1067	89	1	asian	NORP
ajfa-1067	89	2	finance & accounting	ORG
ajfa-1067	89	3	1946-052x 2011	DATE
ajfa-1067	90	1	3	CARDINAL
ajfa-1067	90	2	1	CARDINAL
ajfa-1067	90	3	142	CARDINAL
ajfa-1067	92	1	ifr	ORG
ajfa-1067	92	2	ifr	ORG
ajfa-1067	93	1	ifr	ORG
ajfa-1067	93	2	ifr	ORG
ajfa-1067	94	1	ifr	ORG
ajfa-1067	95	1	3	CARDINAL
ajfa-1067	97	1	malaysian	NORP
ajfa-1067	97	2	u.k.	GPE
ajfa-1067	97	3	u.s.	GPE
ajfa-1067	97	4	malaysian	NORP
ajfa-1067	97	5	ifr	ORG
ajfa-1067	98	1	two	CARDINAL
ajfa-1067	98	2	first	ORDINAL
ajfa-1067	98	3	five	CARDINAL
ajfa-1067	98	4	ifr	ORG
ajfa-1067	100	1	second	ORDINAL
ajfa-1067	100	2	eight	CARDINAL
ajfa-1067	100	3	ifr	ORG
ajfa-1067	102	1	four	CARDINAL
ajfa-1067	102	2	two	CARDINAL
ajfa-1067	102	3	one	CARDINAL
ajfa-1067	102	4	one	CARDINAL
ajfa-1067	104	1	first	ORDINAL
ajfa-1067	104	2	may 2009	DATE
ajfa-1067	105	1	3.1	CARDINAL
ajfa-1067	106	1	2005	DATE
ajfa-1067	107	1	2002	DATE
ajfa-1067	108	1	2005	DATE
ajfa-1067	109	1	asian	NORP
ajfa-1067	109	2	finance & accounting	ORG
ajfa-1067	109	3	1946-052x 2011	DATE
ajfa-1067	110	1	3	CARDINAL
ajfa-1067	110	2	1	CARDINAL
ajfa-1067	110	3	143	CARDINAL
ajfa-1067	113	1	2002	DATE
ajfa-1067	115	1	two	CARDINAL
ajfa-1067	115	2	2002	DATE
ajfa-1067	116	1	first	ORDINAL
ajfa-1067	117	1	2002	DATE
ajfa-1067	121	1	ifr	GPE
ajfa-1067	123	1	patton (	ORG
ajfa-1067	123	2	2002	DATE
ajfa-1067	123	3	2008	DATE
ajfa-1067	124	1	one	CARDINAL
ajfa-1067	125	1	second	ORDINAL
ajfa-1067	125	2	2002	DATE
ajfa-1067	126	1	2002	DATE
ajfa-1067	127	1	ifr	ORG
ajfa-1067	127	2	malaysia	GPE
ajfa-1067	128	1	ifr	ORG
ajfa-1067	129	1	malaysia	GPE
ajfa-1067	130	1	3.2	CARDINAL
ajfa-1067	130	2	yahoo	ORG
ajfa-1067	130	3	120	CARDINAL
ajfa-1067	130	4	2008	DATE
ajfa-1067	130	5	only 17	CARDINAL
ajfa-1067	133	1	ten	CARDINAL
ajfa-1067	134	1	appendix 2	PRODUCT
ajfa-1067	138	1	these asian journal of finance & accounting	ORG
ajfa-1067	138	2	1946-052x 2011	DATE
ajfa-1067	139	1	3	CARDINAL
ajfa-1067	139	2	1	CARDINAL
ajfa-1067	139	3	144	CARDINAL
ajfa-1067	140	1	cooper and schindler	ORG
ajfa-1067	140	2	2006	DATE
ajfa-1067	140	3	saunders et al.	PERSON
ajfa-1067	140	4	2009	DATE
ajfa-1067	146	1	1	CARDINAL
ajfa-1067	153	1	english	LANGUAGE
ajfa-1067	156	1	between 30 and 60 minutes	CARDINAL
ajfa-1067	157	1	may 2009 to	DATE
ajfa-1067	158	1	3.3	CARDINAL
ajfa-1067	163	1	four	CARDINAL
ajfa-1067	163	2	five	CARDINAL
ajfa-1067	163	3	a4	ORG
ajfa-1067	163	4	11	CARDINAL
ajfa-1067	169	1	asian	NORP
ajfa-1067	169	2	finance & accounting	ORG
ajfa-1067	169	3	1946-052x 2011	DATE
ajfa-1067	170	1	3	CARDINAL
ajfa-1067	170	2	1	CARDINAL
ajfa-1067	170	3	145	CARDINAL
ajfa-1067	172	1	second	ORDINAL
ajfa-1067	172	2	ifr	ORG
ajfa-1067	173	1	third	ORDINAL
ajfa-1067	173	2	ifr	ORG
ajfa-1067	174	1	five	CARDINAL
ajfa-1067	175	1	first	ORDINAL
ajfa-1067	176	1	second	ORDINAL
ajfa-1067	177	1	third	ORDINAL
ajfa-1067	177	2	ifr	ORG
ajfa-1067	178	1	fourth	ORDINAL
ajfa-1067	179	1	ifr	ORG
ajfa-1067	180	1	first	ORDINAL
ajfa-1067	182	1	first	ORDINAL
ajfa-1067	182	2	second	ORDINAL
ajfa-1067	182	3	third	ORDINAL
ajfa-1067	183	1	1	CARDINAL
ajfa-1067	183	2	4	CARDINAL
ajfa-1067	184	1	fourth	ORDINAL
ajfa-1067	185	1	4	CARDINAL
ajfa-1067	185	2	4.1	CARDINAL
ajfa-1067	187	1	two	CARDINAL
ajfa-1067	188	1	first	ORDINAL
ajfa-1067	194	1	c7	PERSON
ajfa-1067	196	1	asian	NORP
ajfa-1067	196	2	finance & accounting	ORG
ajfa-1067	196	3	1946-052x 2011	DATE
ajfa-1067	197	1	3	CARDINAL
ajfa-1067	197	2	1	CARDINAL
ajfa-1067	198	1	c3	PERSON
ajfa-1067	204	1	c1	ORG
ajfa-1067	204	2	c3	PERSON
ajfa-1067	204	3	c4	GPE
ajfa-1067	204	4	c5	GPE
ajfa-1067	204	5	c7	PERSON
ajfa-1067	208	1	malaysia	GPE
ajfa-1067	209	1	c1	PERSON
ajfa-1067	209	2	c7	PERSON
ajfa-1067	210	1	malaysia	GPE
ajfa-1067	211	1	c5	ORG
ajfa-1067	212	1	c3	ORG
ajfa-1067	212	2	c5	GPE
ajfa-1067	215	1	c7	PERSON
ajfa-1067	215	2	asian	NORP
ajfa-1067	215	3	finance & accounting	ORG
ajfa-1067	215	4	1946-052x 2011	DATE
ajfa-1067	215	5	3	CARDINAL
ajfa-1067	215	6	1	CARDINAL
ajfa-1067	215	7	quarterly	DATE
ajfa-1067	215	8	annual	DATE
ajfa-1067	218	1	4.2	CARDINAL
ajfa-1067	219	1	2002	DATE
ajfa-1067	222	1	first	ORDINAL
ajfa-1067	233	1	seven	CARDINAL
ajfa-1067	233	2	7	CARDINAL
ajfa-1067	235	1	1	CARDINAL
ajfa-1067	236	1	asian journal of finance & accounting	ORG
ajfa-1067	236	2	1946-052x 2011	DATE
ajfa-1067	237	1	3	CARDINAL
ajfa-1067	237	2	1	CARDINAL
ajfa-1067	237	3	148	CARDINAL
ajfa-1067	237	4	1	CARDINAL
ajfa-1067	237	5	c1 c2 c3 c4 c5 c6 c7 c8 c9	PERSON
ajfa-1067	237	6	8 m2	PERSON
ajfa-1067	237	7	4 m3	PERSON
ajfa-1067	237	8		EVENT
ajfa-1067	237	9	 1	LAW
ajfa-1067	237	10	4.3	CARDINAL
ajfa-1067	237	11	ifr	ORG
ajfa-1067	238	1	2	CARDINAL
ajfa-1067	239	1	ifr	ORG
ajfa-1067	239	2	seven	CARDINAL
ajfa-1067	239	3	7	CARDINAL
ajfa-1067	240	1	2	CARDINAL
ajfa-1067	240	2	c1 c2 c3 c4 c5 c6 c7 c8 c9	PERSON
ajfa-1067	240	3	c10 n=10	ORG
ajfa-1067	240	4		EVENT
ajfa-1067	240	5		ORG
ajfa-1067	240	6	5	CARDINAL
ajfa-1067	240	7	4	DATE
ajfa-1067	240	8	4	CARDINAL
ajfa-1067	240	9	10	CARDINAL
ajfa-1067	240	10	1	CARDINAL
ajfa-1067	240	11	7	CARDINAL
ajfa-1067	241	1	3	CARDINAL
ajfa-1067	241	2	asian	NORP
ajfa-1067	241	3	finance & accounting	ORG
ajfa-1067	241	4	1946-052x 2011	DATE
ajfa-1067	242	1	3	CARDINAL
ajfa-1067	242	2	1	CARDINAL
ajfa-1067	242	3	3	CARDINAL
ajfa-1067	242	4	90%	PERCENT
ajfa-1067	242	5	10	CARDINAL
ajfa-1067	242	6	8)	CARDINAL
ajfa-1067	242	7	10	CARDINAL
ajfa-1067	242	8	9	CARDINAL
ajfa-1067	242	9	ifr	ORG
ajfa-1067	243	1	10	CARDINAL
ajfa-1067	246	1	3	CARDINAL
ajfa-1067	246	2	10	CARDINAL
ajfa-1067	246	3	0	CARDINAL
ajfa-1067	246	4	1	CARDINAL
ajfa-1067	246	5	10	CARDINAL
ajfa-1067	246	6	1	CARDINAL
ajfa-1067	246	7	1	CARDINAL
ajfa-1067	246	8	6 2	CARDINAL
ajfa-1067	246	9	10	CARDINAL
ajfa-1067	246	10	0	CARDINAL
ajfa-1067	246	11	2	CARDINAL
ajfa-1067	246	12	10	CARDINAL
ajfa-1067	246	13	7 2	CARDINAL
ajfa-1067	246	14	10	CARDINAL
ajfa-1067	246	15	0	CARDINAL
ajfa-1067	246	16	2%	PERCENT
ajfa-1067	246	17	4 (8%	PERCENT
ajfa-1067	246	18	45	DATE
ajfa-1067	246	19	90%	PERCENT
ajfa-1067	247	1	1	CARDINAL
ajfa-1067	247	2	2	CARDINAL
ajfa-1067	247	3	3	CARDINAL
ajfa-1067	247	4	4	CARDINAL
ajfa-1067	247	5	5	CARDINAL
ajfa-1067	247	6	6	CARDINAL
ajfa-1067	247	7	7	CARDINAL
ajfa-1067	247	8	ifr	ORG
ajfa-1067	248	1	34%	PERCENT
ajfa-1067	248	2	49%	PERCENT
ajfa-1067	249	1	four	CARDINAL
ajfa-1067	249	2	4	CARDINAL
ajfa-1067	249	3	ifr practice	ORG
ajfa-1067	249	4	three	CARDINAL
ajfa-1067	249	5	3	CARDINAL
ajfa-1067	249	6	ifr practice	ORG
ajfa-1067	250	1	four	CARDINAL
ajfa-1067	250	2	4	CARDINAL
ajfa-1067	250	3	ifr	ORG
ajfa-1067	250	4	five	CARDINAL
ajfa-1067	250	5	5	CARDINAL
ajfa-1067	250	6	ifr	ORG
ajfa-1067	251	1	asian	NORP
ajfa-1067	251	2	finance & accounting	ORG
ajfa-1067	251	3	1946-052x 2011	DATE
ajfa-1067	252	1	3	CARDINAL
ajfa-1067	252	2	1	CARDINAL
ajfa-1067	252	3	150	CARDINAL
ajfa-1067	252	4	4	CARDINAL
ajfa-1067	252	5	7	CARDINAL
ajfa-1067	252	6	10	CARDINAL
ajfa-1067	253	1	10	CARDINAL
ajfa-1067	253	2	dir	ORG
ajfa-1067	254	1	10	CARDINAL
ajfa-1067	254	2	2	CARDINAL
ajfa-1067	254	3	1	CARDINAL
ajfa-1067	254	4	10	CARDINAL
ajfa-1067	255	1	10	CARDINAL
ajfa-1067	255	2	10	CARDINAL
ajfa-1067	255	3	1 1	CARDINAL
ajfa-1067	255	4	10	CARDINAL
ajfa-1067	255	5	4 1	CARDINAL
ajfa-1067	255	6	10	CARDINAL
ajfa-1067	255	7	1	CARDINAL
ajfa-1067	255	8	0	CARDINAL
ajfa-1067	255	9	ac	ORG
ajfa-1067	255	10	10	CARDINAL
ajfa-1067	255	11	4 1	CARDINAL
ajfa-1067	255	12	board & ac	ORG
ajfa-1067	255	13	10	CARDINAL
ajfa-1067	255	14	49%	PERCENT
ajfa-1067	255	15	17	DATE
ajfa-1067	255	16	17%	PERCENT
ajfa-1067	255	17	34	DATE
ajfa-1067	255	18	34%	PERCENT
ajfa-1067	255	19	1	CARDINAL
ajfa-1067	255	20	2	CARDINAL
ajfa-1067	255	21	3	CARDINAL
ajfa-1067	255	22	4	CARDINAL
ajfa-1067	255	23	5	CARDINAL
ajfa-1067	255	24	6	CARDINAL
ajfa-1067	255	25	7	CARDINAL
ajfa-1067	255	26	4.4	CARDINAL
ajfa-1067	257	1	u.s.	GPE
ajfa-1067	257	2	june 2009	DATE
ajfa-1067	258	1	japan	GPE
ajfa-1067	258	2	annual	DATE
ajfa-1067	258	3	2008	DATE
ajfa-1067	259	1	singapore	GPE
ajfa-1067	259	2	1/11/2007	DATE
ajfa-1067	259	3	annual	DATE
ajfa-1067	259	4	29	CARDINAL
ajfa-1067	259	5	thai	NORP
ajfa-1067	259	6	xbrl	GPE
ajfa-1067	260	1	malaysia	GPE
ajfa-1067	262	1	australia	GPE
ajfa-1067	262	2	new york	GPE
ajfa-1067	262	3	singapore	GPE
ajfa-1067	262	4	hong kong	GPE
ajfa-1067	264	1	asian	NORP
ajfa-1067	264	2	finance & accounting	ORG
ajfa-1067	264	3	1946-052x 2011	DATE
ajfa-1067	265	1	3	CARDINAL
ajfa-1067	265	2	1	CARDINAL
ajfa-1067	265	3	151	CARDINAL
ajfa-1067	266	1	ifr	ORG
ajfa-1067	268	1	ifr	ORG
ajfa-1067	270	1	ifr	ORG
ajfa-1067	272	1	watts	ORG
ajfa-1067	272	2	1990	DATE
ajfa-1067	275	1	c1	PERSON
ajfa-1067	277	1	watts	ORG
ajfa-1067	277	2	1990	DATE
ajfa-1067	279	1	1983	DATE
ajfa-1067	280	1	c3	PERSON
ajfa-1067	289	1	c1	PERSON
ajfa-1067	289	2	asian	NORP
ajfa-1067	289	3	finance & accounting	ORG
ajfa-1067	289	4	1946-052x 2011	DATE
ajfa-1067	290	1	3	CARDINAL
ajfa-1067	290	2	1	CARDINAL
ajfa-1067	290	3	152	CARDINAL
ajfa-1067	294	1	4.5	CARDINAL
ajfa-1067	296	1	4.5.1	CARDINAL
ajfa-1067	296	2	ifr	ORG
ajfa-1067	298	1	six	CARDINAL
ajfa-1067	298	2	6	CARDINAL
ajfa-1067	302	1	4.5.2	CARDINAL
ajfa-1067	305	1	c1	ORG
ajfa-1067	305	2	c5	ORG
ajfa-1067	305	3	c6	ORG
ajfa-1067	307	1	asian journal of finance & accounting	ORG
ajfa-1067	307	2	1946-052x 2011	DATE
ajfa-1067	308	1	3	CARDINAL
ajfa-1067	308	2	1	CARDINAL
ajfa-1067	308	3	4.5.3	CARDINAL
ajfa-1067	308	4	annually	DATE
ajfa-1067	308	5	quarterly	DATE
ajfa-1067	308	6	monthly	DATE
ajfa-1067	308	7	weekly	DATE
ajfa-1067	308	8	daily	DATE
ajfa-1067	308	9	annual	DATE
ajfa-1067	313	1	c5	ORG
ajfa-1067	316	1	200	CARDINAL
ajfa-1067	320	1	xbrl	ORG
ajfa-1067	321	1	annual	DATE
ajfa-1067	321	2	kennedy	PERSON
ajfa-1067	321	3	maines	ORG
ajfa-1067	321	4	2004	DATE
ajfa-1067	323	1	canada	GPE
ajfa-1067	323	2	germany	GPE
ajfa-1067	323	3	hong kong	GPE
ajfa-1067	323	4	japan	GPE
ajfa-1067	323	5	singapore	GPE
ajfa-1067	323	6	u.k.	GPE
ajfa-1067	323	7	u.s.	GPE
ajfa-1067	323	8	xbrl news	ORG
ajfa-1067	323	9	2002	DATE
ajfa-1067	324	1	2008	DATE
ajfa-1067	324	2	thailand	GPE
ajfa-1067	324	3	singapore	GPE
ajfa-1067	325	1	malaysia	GPE
ajfa-1067	325	2	ifr	ORG
ajfa-1067	325	3	asian	NORP
ajfa-1067	325	4	finance & accounting	ORG
ajfa-1067	325	5	1946-052x 2011	DATE
ajfa-1067	326	1	3	CARDINAL
ajfa-1067	326	2	1	CARDINAL
ajfa-1067	328	1	2003	DATE
ajfa-1067	329	1	malaysian	NORP
ajfa-1067	332	1	one	CARDINAL
ajfa-1067	334	1	c1	ORG
ajfa-1067	334	2	c8	GPE
ajfa-1067	334	3	c9	ORG
ajfa-1067	335	1	one	CARDINAL
ajfa-1067	336	1	5	CARDINAL
ajfa-1067	336	2	ten	CARDINAL
ajfa-1067	336	3	ifr	ORG
ajfa-1067	338	1	ifr	ORG
ajfa-1067	345	1	three	CARDINAL
ajfa-1067	345	2	first	ORDINAL
ajfa-1067	348	1	second	ORDINAL
ajfa-1067	350	1	asian journal of finance & accounting	ORG
ajfa-1067	350	2	1946-052x 2011	DATE
ajfa-1067	351	1	3	CARDINAL
ajfa-1067	351	2	1	CARDINAL
ajfa-1067	351	3	155	CARDINAL
ajfa-1067	351	4	ifr	ORG
ajfa-1067	352	1	90%	PERCENT
ajfa-1067	352	2	ifr	ORG
ajfa-1067	352	3	70%	PERCENT
ajfa-1067	353	1	34%	PERCENT
ajfa-1067	353	2	ifr	ORG
ajfa-1067	359	1	abdelsalam o.h	PERSON
ajfa-1067	359	2	bryant s.m. & street	PERSON
ajfa-1067	359	3	d.l.	GPE
ajfa-1067	359	4	2007	DATE
ajfa-1067	360	1	london	GPE
ajfa-1067	361	1	journal of international accounting research	ORG
ajfa-1067	361	2	6(2	CARDINAL
ajfa-1067	361	3	1-33	DATE
ajfa-1067	362	1	abdul hamid f.z.	PERSON
ajfa-1067	362	2	salleh m.s.	PERSON
ajfa-1067	362	3	saad s.	PERSON
ajfa-1067	362	4	2004	DATE
ajfa-1067	363	1	malaysian	NORP
ajfa-1067	365	1	universiti utara malaysia	PERSON
ajfa-1067	366	1	ali khan m.n.a.	PERSON
ajfa-1067	366	2	ismail n.a	PERSON
ajfa-1067	366	3	2009	DATE
ajfa-1067	367	1	malaysia	GPE
ajfa-1067	368	1	today	DATE
ajfa-1067	368	2	22(2	CARDINAL
ajfa-1067	368	3	28-31	DATE
ajfa-1067	369	1	beattie v. & pratt k. (	ORG
ajfa-1067	369	2	2003	DATE
ajfa-1067	371	1	british	NORP
ajfa-1067	371	2	35	CARDINAL
ajfa-1067	371	3	155	CARDINAL
ajfa-1067	372	1	http://dx.doi.org/10.1016/s0890-8389(03)00016-7 bonson e. & escobar	ORG
ajfa-1067	372	2	2006	DATE
ajfa-1067	373	1	digital	ORG
ajfa-1067	373	2	eastern europe:	LOC
ajfa-1067	374	1	international journal of accounting information systems	ORG
ajfa-1067	374	2	7	CARDINAL
ajfa-1067	374	3	299	CARDINAL
ajfa-1067	375	1	http://dx.doi.org/10.1016/j.accinf.2006.09.001 cooper r.d. & schindler p.s.	ORG
ajfa-1067	375	2	2006	DATE
ajfa-1067	376	1	9th	ORDINAL
ajfa-1067	377	1	ny	ORG
ajfa-1067	377	2	mcgraw-hill	ORG
ajfa-1067	378	1	debreceny r	PERSON
ajfa-1067	378	2	g.l. &	ORG
ajfa-1067	378	3	rahman a.	PERSON
ajfa-1067	378	4	2002	DATE
ajfa-1067	380	1	21	CARDINAL
ajfa-1067	380	2	371	CARDINAL
ajfa-1067	381	1	http://dx.doi.org/10.1016/s0278-4254(02)00067-4	GPE
ajfa-1067	381	2	r. & rahman a. (	ORG
ajfa-1067	381	3	2005	DATE
ajfa-1067	383	1	the international journal of accounting	ORG
ajfa-1067	383	2	40	CARDINAL
ajfa-1067	383	3	249	CARDINAL
ajfa-1067	384	1	http://dx.doi.org/10.1016/j.intacc.2005.06.002	ORG
ajfa-1067	384	2	r.b.	GPE
ajfa-1067	384	3	graham a.w. & baldwin a.a	PERSON
ajfa-1067	384	4	2003	DATE
ajfa-1067	386	1	asian journal of finance & accounting	ORG
ajfa-1067	386	2	1946-052x 2011	DATE
ajfa-1067	387	1	3	CARDINAL
ajfa-1067	387	2	1	CARDINAL
ajfa-1067	387	3	156	CARDINAL
ajfa-1067	387	4	4	CARDINAL
ajfa-1067	387	5	185	CARDINAL
ajfa-1067	388	1	http://dx.doi.org/10.1016/s1467-0895(03)00009-5 ettredge m.	PERSON
ajfa-1067	388	2	richardson v.j	PERSON
ajfa-1067	388	3	s.	ORG
ajfa-1067	388	4	2002	DATE
ajfa-1067	390	1	21	CARDINAL
ajfa-1067	390	2	357	CARDINAL
ajfa-1067	391	1	http://dx.doi.org/10.1016/s0278-4254(02)00066-2 gan c.w	PERSON
ajfa-1067	392	1	d. s.	PERSON
ajfa-1067	392	2	2006	DATE
ajfa-1067	393	1	malaysia	GPE
ajfa-1067	394	1	malaysian	NORP
ajfa-1067	395	1	malaysia	GPE
ajfa-1067	396	1	pearson prentice hall	ORG
ajfa-1067	397	1	hassan s.	PERSON
ajfa-1067	397	2	jaffar n.	PERSON
ajfa-1067	397	3	johl s.k	ORG
ajfa-1067	397	4	zain	ORG
ajfa-1067	397	5	1999	DATE
ajfa-1067	398	1	malaysian	NORP
ajfa-1067	399	1	asia-pacific journal	LOC
ajfa-1067	399	2	6(2	CARDINAL
ajfa-1067	399	3	299	CARDINAL
ajfa-1067	400	1	hodge f.d.	ORG
ajfa-1067	401	1	kennedy j.j	PERSON
ajfa-1067	401	2	maines l.a	PERSON
ajfa-1067	401	3	2004	DATE
ajfa-1067	403	1	79(3	CARDINAL
ajfa-1067	403	2	687	CARDINAL
ajfa-1067	404	1	2002	DATE
ajfa-1067	406	1	thousand	CARDINAL
ajfa-1067	407	1	ismail n. a.	PERSON
ajfa-1067	407	2	tayib m.	PERSON
ajfa-1067	407	3	2000	DATE
ajfa-1067	408	1	malaysian	NORP
ajfa-1067	409	1	nov/dec	DATE
ajfa-1067	409	2	28	CARDINAL
ajfa-1067	410	1	jamaliah t	GPE
ajfa-1067	410	2	radiah o. & noraini m.n	ORG
ajfa-1067	410	3	2001	DATE
ajfa-1067	411	1	malaysian	NORP
ajfa-1067	412	1	penang	GPE
ajfa-1067	413	1	jones m.j. &	ORG
ajfa-1067	413	2	xiao j.z.	PERSON
ajfa-1067	413	3	2004	DATE
ajfa-1067	414	1	2010	DATE
ajfa-1067	415	1	28	CARDINAL
ajfa-1067	415	2	237	CARDINAL
ajfa-1067	416	1	kelton a.s.	PERSON
ajfa-1067	416	2	2008	DATE
ajfa-1067	418	1	journal of accounting & public policy	ORG
ajfa-1067	418	2	27	CARDINAL
ajfa-1067	418	3	62	CARDINAL
ajfa-1067	419	1	lymer a.	PERSON
ajfa-1067	419	2	r. debreceny	PERSON
ajfa-1067	419	3	g. gray	PERSON
ajfa-1067	419	4	a. rahman	PERSON
ajfa-1067	419	5	1999	DATE
ajfa-1067	421	1	london	GPE
ajfa-1067	421	2	international accounting standard committee	ORG
ajfa-1067	421	3	september	DATE
ajfa-1067	422	1	marston c. & polei a.	ORG
ajfa-1067	422	2	2004	DATE
ajfa-1067	423	1	german	NORP
ajfa-1067	424	1	international journal of accounting information systems	ORG
ajfa-1067	424	2	5	CARDINAL
ajfa-1067	424	3	285	CARDINAL
ajfa-1067	425	1	mohamad r.	PERSON
ajfa-1067	425	2	mohamad a. & mohamad m.	ORG
ajfa-1067	425	3	2003	DATE
ajfa-1067	426	1	malaysia	GPE
ajfa-1067	428	1	universiti utara malaysia	PERSON
ajfa-1067	429	1	nik salleh n.m.z	PERSON
ajfa-1067	430	1	2000	DATE
ajfa-1067	431	1	malaysia	GPE
ajfa-1067	433	1	universiti utara malaysia	PERSON
ajfa-1067	433	2	november	DATE
ajfa-1067	434	1	patten d.m.	ORG
ajfa-1067	435	1	2002	DATE
ajfa-1067	436	1	asian journal of finance & accounting	ORG
ajfa-1067	436	2	1946-052x 2011	DATE
ajfa-1067	437	1	3	CARDINAL
ajfa-1067	437	2	1	CARDINAL
ajfa-1067	437	3	157	CARDINAL
ajfa-1067	438	1	journal of business ethics	ORG
ajfa-1067	438	2	36	CARDINAL
ajfa-1067	438	3	247	CARDINAL
ajfa-1067	439	1	k.f.	PERSON
ajfa-1067	439	2	2005	DATE
ajfa-1067	441	1	london	GPE
ajfa-1067	442	1	saunders m., lewis p. & thornhill a.	PERSON
ajfa-1067	442	2	2009	DATE
ajfa-1067	443	1	5th	ORDINAL
ajfa-1067	444	1	u.k.	GPE
ajfa-1067	444	2	pearson education ltd	ORG
ajfa-1067	444	3	verrecchia	ORG
ajfa-1067	444	4	1983	DATE
ajfa-1067	446	1	journal of accounting & economics	ORG
ajfa-1067	446	2	5(3	CARDINAL
ajfa-1067	446	3	179	CARDINAL
ajfa-1067	447	1	watts r.l. & zimmerman j.l	ORG
ajfa-1067	448	1	1990	DATE
ajfa-1067	449	1	ten year	DATE
ajfa-1067	450	1	65(1	CARDINAL
ajfa-1067	450	2	131	CARDINAL
ajfa-1067	451	1	xbrl news	ORG
ajfa-1067	452	1	2002	DATE
ajfa-1067	453	1	xbrl standard for capital markets	ORG
ajfa-1067	454	1	october 24th,	DATE
ajfa-1067	454	2	2009	DATE
ajfa-1067	455	1	xiao z.	PERSON
ajfa-1067	455	2	jones m.j	PERSON
ajfa-1067	455	3	lymer a.	PERSON
ajfa-1067	455	4	2002	DATE
ajfa-1067	457	1	the european accounting review	ORG
ajfa-1067	457	2	11(2	CARDINAL
ajfa-1067	457	3	245-275	CARDINAL
ajfa-1067	458	1	http://dx.doi.org/10.1080/09638180020017087a xiao j.z.	PERSON
ajfa-1067	458	2	yang h. & chow	ORG
ajfa-1067	458	3	2004	DATE
ajfa-1067	459	1	chinese	NORP
ajfa-1067	460	1	journal of accounting & public policy	ORG
ajfa-1067	460	2	23	CARDINAL
ajfa-1067	460	3	191-225	CARDINAL
ajfa-1067	461	1	2	CARDINAL
ajfa-1067	467	1	1	CARDINAL
ajfa-1067	469	1	2	CARDINAL
ajfa-1067	470	1	3	CARDINAL
ajfa-1067	472	1	4.	CARDINAL
ajfa-1067	473	1	5	CARDINAL
ajfa-1067	474	1	asian journal of finance & accounting	ORG
ajfa-1067	474	2	1946-052x 2011	DATE
ajfa-1067	475	1	3	CARDINAL
ajfa-1067	475	2	1	CARDINAL
ajfa-1067	475	3	158	CARDINAL
ajfa-1067	475	4	1	CARDINAL
ajfa-1067	478	1	2	CARDINAL
ajfa-1067	481	1	3	CARDINAL
ajfa-1067	484	1	4.	CARDINAL
ajfa-1067	487	1	5	CARDINAL
ajfa-1067	490	1	6	CARDINAL
ajfa-1067	490	2	big-4	PERSON
ajfa-1067	497	1	1	CARDINAL
ajfa-1067	497	2	2	CARDINAL
ajfa-1067	497	3	3	CARDINAL
ajfa-1067	497	4	4	CARDINAL
ajfa-1067	497	5	5	CARDINAL
ajfa-1067	497	6	6	CARDINAL
ajfa-1067	497	7	7	CARDINAL
ajfa-1067	497	8	8	CARDINAL
ajfa-1067	501	1	asian	NORP
ajfa-1067	501	2	finance & accounting	ORG
ajfa-1067	501	3	1946-052x 2011	DATE
ajfa-1067	502	1	3	CARDINAL
ajfa-1067	502	2	1	CARDINAL
ajfa-1067	502	3	159	CARDINAL
ajfa-1067	503	1	1	CARDINAL
ajfa-1067	503	2	2	CARDINAL
ajfa-1067	503	3	3	CARDINAL
ajfa-1067	503	4	4	CARDINAL
ajfa-1067	503	5	5	CARDINAL
ajfa-1067	503	6	6	CARDINAL
ajfa-1067	503	7	7	CARDINAL
ajfa-1067	503	8	finance &	ORG
ajfa-1067	503	9	more than 1	CARDINAL
ajfa-1067	503	10	audit committee audit committee	ORG
ajfa-1067	503	11	no of years	DATE
ajfa-1067	503	12	appendix 2	PERSON
ajfa-1067	503	13	asian	NORP
ajfa-1067	503	14	finance & accounting	ORG
ajfa-1067	503	15	1946-052x 2011	DATE
ajfa-1067	504	1	3	CARDINAL
ajfa-1067	504	2	1	CARDINAL
ajfa-1067	504	3	8 years	DATE
ajfa-1067	504	4	1988	DATE
ajfa-1067	505	1	hong kong	GPE
ajfa-1067	505	2	1990	DATE
ajfa-1067	506	1	1994	DATE
ajfa-1067	506	2	2001	DATE
ajfa-1067	506	3	2008	DATE
ajfa-1067	508	1	c2	PERSON
ajfa-1067	508	2	22 years	DATE
ajfa-1067	510	1	the university of lincoln	ORG
ajfa-1067	510	2	u.k.	GPE
ajfa-1067	511	1	c3	PERSON
ajfa-1067	512	1	more than 14 years	DATE
ajfa-1067	515	1	c4	PERSON
ajfa-1067	516	1	more than 10 years	DATE
ajfa-1067	517	1	c5	PERSON
ajfa-1067	518	1	more than 5 years	DATE
ajfa-1067	519	1	c6	PERSON
ajfa-1067	519	2	9 years	DATE
ajfa-1067	520	1	more than 15 years	DATE
ajfa-1067	522	1	the university of malaya	ORG
ajfa-1067	523	1	the malaysian institute of accountants	ORG
ajfa-1067	524	1	c7	PERSON
ajfa-1067	525	1	more than 10 years	DATE
ajfa-1067	527	1	c8	PERSON
ajfa-1067	528	1	16 years	DATE
ajfa-1067	530	1	c9	PERSON
ajfa-1067	531	1	6 to 7 years	DATE
ajfa-1067	532	1	treasury	ORG
ajfa-1067	533	1	c10	PERSON
ajfa-1067	534	1	5 years	DATE
ajfa-1067	536	1	asian journal of finance & accounting	ORG
ajfa-1067	536	2	1946-052x 2011	DATE
ajfa-1067	537	1	3	CARDINAL
ajfa-1067	537	2	1	CARDINAL
ajfa-1067	537	3	c5	ORG
ajfa-1067	537	4	c7 finance head	ORG
ajfa-1067	537	5	treasury	ORG