id	sid	eid	entity	type
ajfa-10795	1	1	microsoft	ORG
ajfa-10795	1	2	karimi-writer2	PERSON
ajfa-10795	1	3	finance & accounting	ORG
ajfa-10795	1	4	1946-052x 2017	MONEY
ajfa-10795	1	5	9	CARDINAL
ajfa-10795	1	6	1	CARDINAL
ajfa-10795	1	7	90	CARDINAL
ajfa-10795	1	8	islamic azad university	ORG
ajfa-10795	1	9	iran e-mail	GPE
ajfa-10795	1	10	hassan karimi	PERSON
ajfa-10795	1	11	islamic azad university	ORG
ajfa-10795	1	12	iran e-mail	GPE
ajfa-10795	1	13	nov. 2	DATE
ajfa-10795	1	14	2016	DATE
ajfa-10795	1	15	dec. 1	DATE
ajfa-10795	1	16	2016	DATE
ajfa-10795	1	17	june 1	DATE
ajfa-10795	1	18	two	CARDINAL
ajfa-10795	3	1	tehran stock exchange	ORG
ajfa-10795	3	2	the period 2005-2009	DATE
ajfa-10795	6	1	asian	NORP
ajfa-10795	6	2	finance & accounting	ORG
ajfa-10795	6	3	1946-052x 2017	MONEY
ajfa-10795	6	4	9	CARDINAL
ajfa-10795	6	5	1	CARDINAL
ajfa-10795	6	6	91 1	DATE
ajfa-10795	6	7	between 1930 and 1960	DATE
ajfa-10795	9	1	1971	DATE
ajfa-10795	9	2	hendriksen	ORG
ajfa-10795	9	3	1977	DATE
ajfa-10795	11	1	the early 1970s	DATE
ajfa-10795	12	1	1970	DATE
ajfa-10795	14	1	1971	DATE
ajfa-10795	14	2	1994	DATE
ajfa-10795	14	3	mulford	ORG
ajfa-10795	14	4	comiskey	ORG
ajfa-10795	14	5	2005	DATE
ajfa-10795	15	1	1.1	CARDINAL
ajfa-10795	15	2	calabrese	NORP
ajfa-10795	15	3	rafferty	ORG
ajfa-10795	15	4	2003	DATE
ajfa-10795	15	5	one	CARDINAL
ajfa-10795	18	1	that given year	DATE
ajfa-10795	18	2	the life years	DATE
ajfa-10795	21	1	1989	DATE
ajfa-10795	21	2	1994	DATE
ajfa-10795	22	1	asian	NORP
ajfa-10795	22	2	finance & accounting	ORG
ajfa-10795	22	3	1946-052x 2017	MONEY
ajfa-10795	22	4	9	CARDINAL
ajfa-10795	22	5	1 ajfa.macrothink.org	CARDINAL
ajfa-10795	22	6	92	CARDINAL
ajfa-10795	22	7	1988	DATE
ajfa-10795	22	8	sharma, 2001	ORG
ajfa-10795	23	1	1980	DATE
ajfa-10795	23	2	u.s.	GPE
ajfa-10795	23	3	uk	GPE
ajfa-10795	24	1	well(lee	ORG
ajfa-10795	24	2	1993	DATE
ajfa-10795	27	1	1994	DATE
ajfa-10795	27	2	sharma	ORG
ajfa-10795	27	3	2001).despite	CARDINAL
ajfa-10795	28	1	egginton	PERSON
ajfa-10795	28	2	1984)and	ORDINAL
ajfa-10795	28	3	1982)assert	CARDINAL
ajfa-10795	29	1	lee	PERSON
ajfa-10795	34	1	2	CARDINAL
ajfa-10795	34	2	2010	DATE
ajfa-10795	34	3	1382-1386	CARDINAL
ajfa-10795	35	1	three	CARDINAL
ajfa-10795	35	2	1	CARDINAL
ajfa-10795	35	3	2	CARDINAL
ajfa-10795	35	4	3	CARDINAL
ajfa-10795	38	1	arab	NORP
ajfa-10795	38	2	mazar yazdi	PERSON
ajfa-10795	38	3	safar zadeh	ORG
ajfa-10795	38	4	2007	DATE
ajfa-10795	38	5	44	CARDINAL
ajfa-10795	38	6	tehran stock exchange	ORG
ajfa-10795	38	7	1360-1384	CARDINAL
ajfa-10795	40	1	five	CARDINAL
ajfa-10795	41	1	55	CARDINAL
ajfa-10795	41	2	tehran stock exchange	ORG
ajfa-10795	41	3	1374-1381	CARDINAL
ajfa-10795	41	4	gholam ali pour	PERSON
ajfa-10795	41	5	2004	DATE
ajfa-10795	43	1	all years	DATE
ajfa-10795	44	1	asian journal of finance & accounting	ORG
ajfa-10795	44	2	1946-052x 2017	MONEY
ajfa-10795	45	1	9	CARDINAL
ajfa-10795	45	2	1	CARDINAL
ajfa-10795	45	3	93	DATE
ajfa-10795	45	4	diyanato deilami	PERSON
ajfa-10795	45	5	2003)considering	CARDINAL
ajfa-10795	45	6	four	CARDINAL
ajfa-10795	45	7	1	CARDINAL
ajfa-10795	45	8	2	CARDINAL
ajfa-10795	45	9	3	CARDINAL
ajfa-10795	45	10	4	CARDINAL
ajfa-10795	48	1	raeiyat kashani	PERSON
ajfa-10795	48	2	1993	DATE
ajfa-10795	48	3	between 1	CARDINAL
ajfa-10795	48	4	2	CARDINAL
ajfa-10795	48	5	1361-1368	CARDINAL
ajfa-10795	50	1	australian	NORP
ajfa-10795	50	2	farshadfar	ORG
ajfa-10795	50	3	2008)explore	CARDINAL
ajfa-10795	50	4	two	CARDINAL
ajfa-10795	53	1	kim	PERSON
ajfa-10795	53	2	kross	PERSON
ajfa-10795	53	3	2005)investigate	CARDINAL
ajfa-10795	53	4	the period 1973-2000	DATE
ajfa-10795	55	1	cheng	PERSON
ajfa-10795	55	2	hollie	PERSON
ajfa-10795	55	3	2008)investigate	CARDINAL
ajfa-10795	55	4	nelson	PERSON
ajfa-10795	55	5	2001)model	CARDINAL
ajfa-10795	56	1	nelson	PERSON
ajfa-10795	56	2	2001	DATE
ajfa-10795	57	1	al-attar	ORG
ajfa-10795	57	2	hussain	PERSON
ajfa-10795	57	3	2004)using barth	PERSON
ajfa-10795	57	4	nelson	PERSON
ajfa-10795	57	5	2001)model	CARDINAL
ajfa-10795	57	6	1990-2000	DATE
ajfa-10795	60	1	asian journal of finance & accounting	ORG
ajfa-10795	60	2	1946-052x 2017	MONEY
ajfa-10795	60	3	9	CARDINAL
ajfa-10795	60	4	1	CARDINAL
ajfa-10795	60	5	94	DATE
ajfa-10795	60	6	quarterly	DATE
ajfa-10795	60	7	30	CARDINAL
ajfa-10795	60	8	10 years	DATE
ajfa-10795	60	9	jordan	GPE
ajfa-10795	60	10	waldron	ORG
ajfa-10795	60	11	2001)investigate	CARDINAL
ajfa-10795	63	1	krishnan	PERSON
ajfa-10795	63	2	largay iii	PERSON
ajfa-10795	63	3	2000	DATE
ajfa-10795	63	4	1993-1998	DATE
ajfa-10795	65	1	two	CARDINAL
ajfa-10795	66	1	first	ORDINAL
ajfa-10795	66	2	second	ORDINAL
ajfa-10795	69	1	kothari	PERSON
ajfa-10795	69	2	l. watts	PERSON
ajfa-10795	69	3	1998)develop	CARDINAL
ajfa-10795	72	1	annual	DATE
ajfa-10795	72	2	667	CARDINAL
ajfa-10795	72	3	1963 to 1992	DATE
ajfa-10795	75	1	1996	DATE
ajfa-10795	75	2	annual	DATE
ajfa-10795	78	1	fasb	ORG
ajfa-10795	79	1	mcbeth	PERSON
ajfa-10795	79	2	1993	DATE
ajfa-10795	82	1	percy	PERSON
ajfa-10795	82	2	1992	DATE
ajfa-10795	82	3	bowen	PERSON
ajfa-10795	82	4	daley	PERSON
ajfa-10795	82	5	1986	DATE
ajfa-10795	83	1	two	CARDINAL
ajfa-10795	84	1	first	ORDINAL
ajfa-10795	84	2	second	ORDINAL
ajfa-10795	85	1	asian journal of finance & accounting	ORG
ajfa-10795	85	2	1946-052x 2017	MONEY
ajfa-10795	85	3	9	CARDINAL
ajfa-10795	85	4	1	CARDINAL
ajfa-10795	85	5	95	CARDINAL
ajfa-10795	85	6	99	CARDINAL
ajfa-10795	85	7	australian	NORP
ajfa-10795	85	8	in23	PRODUCT
ajfa-10795	85	9	1974 to 1985	DATE
ajfa-10795	86	1	daley	PERSON
ajfa-10795	86	2	1986	DATE
ajfa-10795	87	1	first	ORDINAL
ajfa-10795	87	2	one	CARDINAL
ajfa-10795	87	3	two future years	DATE
ajfa-10795	87	4	second	ORDINAL
ajfa-10795	88	1	bowen	PERSON
ajfa-10795	88	2	daley	PERSON
ajfa-10795	88	3	1986	DATE
ajfa-10795	90	1	324	CARDINAL
ajfa-10795	90	2	1971 to 1981	DATE
ajfa-10795	92	1	four	CARDINAL
ajfa-10795	96	1	3	CARDINAL
ajfa-10795	97	1	year t	DATE
ajfa-10795	97	2	four	CARDINAL
ajfa-10795	97	3	year t – 1	DATE
ajfa-10795	97	4	year t – 1	DATE
ajfa-10795	97	5	nebepdai	ORG
ajfa-10795	97	6	t-1)	ORG
ajfa-10795	97	7	year t –	DATE
ajfa-10795	97	8	1	CARDINAL
ajfa-10795	97	9	year t – 1	DATE
ajfa-10795	99	1	3.1	CARDINAL
ajfa-10795	99	2	94	CARDINAL
ajfa-10795	99	3	iranian	NORP
ajfa-10795	99	4	the tehran stock exchange	ORG
ajfa-10795	99	5	the period 2005-2009	DATE
ajfa-10795	100	1	tehran stock exchange	ORG
ajfa-10795	100	2	2005	DATE
ajfa-10795	100	3	2009,(ii	CARDINAL
ajfa-10795	100	4	the end of financial year	DATE
ajfa-10795	100	5	20th	ORDINAL
ajfa-10795	100	6	the asian journal of finance & accounting	ORG
ajfa-10795	100	7	1946-052x 2017	MONEY
ajfa-10795	100	8	9	CARDINAL
ajfa-10795	100	9	1	CARDINAL
ajfa-10795	100	10	96	CARDINAL
ajfa-10795	100	11	their financial year	DATE
ajfa-10795	101	1	two	CARDINAL
ajfa-10795	103	1	45	CARDINAL
ajfa-10795	103	2	49	CARDINAL
ajfa-10795	104	1	3.2	CARDINAL
ajfa-10795	105	1	3.2.1	CARDINAL
ajfa-10795	105	2	cfo	ORG
ajfa-10795	108	1	3.2.2	CARDINAL
ajfa-10795	108	2	3.2.3	CARDINAL
ajfa-10795	108	3	one	CARDINAL
ajfa-10795	109	1	second	ORDINAL
ajfa-10795	109	2	3.3	CARDINAL
ajfa-10795	110	1	2eemodel	CARDINAL
ajfa-10795	110	2	year t – 1	DATE
ajfa-10795	110	3	year t – 1	DATE
ajfa-10795	110	4	nebepdai	ORG
ajfa-10795	110	5	t-1)	ORG
ajfa-10795	110	6	year t –	DATE
ajfa-10795	110	7	1	CARDINAL
ajfa-10795	110	8	year t – 1	DATE
ajfa-10795	110	9	year t	DATE
ajfa-10795	111	1	asian	NORP
ajfa-10795	111	2	finance & accounting	ORG
ajfa-10795	111	3	1946-052x 2017	MONEY
ajfa-10795	111	4	9	CARDINAL
ajfa-10795	111	5	1 ajfa.macrothink.org	CARDINAL
ajfa-10795	111	6	97	CARDINAL
ajfa-10795	111	7	year t	DATE
ajfa-10795	111	8	t-1 =	ORG
ajfa-10795	111	9	year	DATE
ajfa-10795	111	10	year t	DATE
ajfa-10795	111	11	1;nebepda	CARDINAL
ajfa-10795	111	12	t-1 =	ORG
ajfa-10795	111	13	year t–	DATE
ajfa-10795	111	14	1	CARDINAL
ajfa-10795	111	15	cfo	ORG
ajfa-10795	111	16	t-1 =	ORG
ajfa-10795	111	17	year t– 1	DATE
ajfa-10795	111	18	4	CARDINAL
ajfa-10795	111	19	4.1	CARDINAL
ajfa-10795	111	20	year t	DATE
ajfa-10795	111	21	year t – 1	DATE
ajfa-10795	111	22	year t – 1	DATE
ajfa-10795	111	23	nebepdai	ORG
ajfa-10795	111	24	t-1)	ORG
ajfa-10795	111	25	year t –	DATE
ajfa-10795	111	26	1	CARDINAL
ajfa-10795	111	27	year t – 1	DATE
ajfa-10795	112	1	4.1	CARDINAL
ajfa-10795	112	2	model1	DATE
ajfa-10795	112	3	year t – 1	DATE
ajfa-10795	112	4	t-1	ORG
ajfa-10795	112	5	year t	DATE
ajfa-10795	113	1	r2	GPE
ajfa-10795	113	2	33.80%	PERCENT
ajfa-10795	114	1	durbin-watson	ORG
ajfa-10795	114	2	1.98	CARDINAL
ajfa-10795	115	1	first	ORDINAL
ajfa-10795	116	1	model2	GPE
ajfa-10795	116	2	year t – 1	DATE
ajfa-10795	116	3	year t	DATE
ajfa-10795	117	1	r2	GPE
ajfa-10795	117	2	31.58%	PERCENT
ajfa-10795	118	1	durbin-watson	ORG
ajfa-10795	118	2	2.09	CARDINAL
ajfa-10795	119	1	second	ORDINAL
ajfa-10795	120	1	model3	DATE
ajfa-10795	120	2	year t – 1	DATE
ajfa-10795	120	3	nebepdai	ORG
ajfa-10795	120	4	t-1	ORG
ajfa-10795	120	5	year t	DATE
ajfa-10795	121	1	32.11%	PERCENT
ajfa-10795	122	1	durbin-watson	ORG
ajfa-10795	122	2	2.08	CARDINAL
ajfa-10795	123	1	third	ORDINAL
ajfa-10795	124	1	model4	PERSON
ajfa-10795	124	2	year t –	DATE
ajfa-10795	124	3	1	CARDINAL
ajfa-10795	124	4	t-1	ORG
ajfa-10795	124	5	β=0.2515	PERSON
ajfa-10795	124	6	year t	DATE
ajfa-10795	125	1	25.38%	PERCENT
ajfa-10795	126	1	durbin-watson	ORG
ajfa-10795	126	2	2.11	CARDINAL
ajfa-10795	127	1	fourth	ORDINAL
ajfa-10795	129	1	t-1	ORG
ajfa-10795	129	2	t-1	ORG
ajfa-10795	129	3	nebepdai	ORG
ajfa-10795	129	4	t-1	ORG
ajfa-10795	129	5	t-1	ORG
ajfa-10795	129	6	2.482	CARDINAL
ajfa-10795	129	7	27.138	CARDINAL
ajfa-10795	129	8	27.636	CARDINAL
ajfa-10795	129	9	2.512	CARDINAL
ajfa-10795	130	1	year t – 1	DATE
ajfa-10795	130	2	year t – 1	DATE
ajfa-10795	130	3	nebepdai	ORG
ajfa-10795	130	4	t-1	ORG
ajfa-10795	130	5	larger than 10	CARDINAL
ajfa-10795	131	1	two	CARDINAL
ajfa-10795	131	2	asian	NORP
ajfa-10795	131	3	finance & accounting	ORG
ajfa-10795	131	4	1946-052x 2017	MONEY
ajfa-10795	132	1	9	CARDINAL
ajfa-10795	132	2	1	CARDINAL
ajfa-10795	132	3	98	CARDINAL
ajfa-10795	132	4	one	CARDINAL
ajfa-10795	132	5	model5	PERSON
ajfa-10795	132	6	t-1	ORG
ajfa-10795	132	7	nebepdai	ORG
ajfa-10795	132	8	t-1	ORG
ajfa-10795	132	9	t-1	ORG
ajfa-10795	132	10	model6	PERSON
ajfa-10795	132	11	t-1	ORG
ajfa-10795	132	12	t-1.	ORG
ajfa-10795	133	1	model5	GPE
ajfa-10795	133	2	year t – 1	DATE
ajfa-10795	133	3	t-1	ORG
ajfa-10795	133	4	year t – 1	DATE
ajfa-10795	133	5	year t	DATE
ajfa-10795	134	1	year t –	DATE
ajfa-10795	134	2	1	CARDINAL
ajfa-10795	134	3	t-1	ORG
ajfa-10795	134	4	p>0.05	ORG
ajfa-10795	134	5	year t	DATE
ajfa-10795	135	1	38.49%	PERCENT
ajfa-10795	136	1	durbin-watson	ORG
ajfa-10795	136	2	2.17	CARDINAL
ajfa-10795	137	1	model6	GPE
ajfa-10795	137	2	year t – 1	DATE
ajfa-10795	137	3	t-1	ORG
ajfa-10795	137	4	year t – 1	DATE
ajfa-10795	137	5	year t	DATE
ajfa-10795	138	1	year t –	DATE
ajfa-10795	138	2	1	CARDINAL
ajfa-10795	138	3	t-1	ORG
ajfa-10795	138	4	p>0.05	ORG
ajfa-10795	138	5	year t	DATE
ajfa-10795	139	1	38.05%	PERCENT
ajfa-10795	140	1	durbin-watson	ORG
ajfa-10795	140	2	2.16	CARDINAL
ajfa-10795	141	1	4.1	CARDINAL
ajfa-10795	143	1	model5 model6	PERSON
ajfa-10795	143	2	0.8483	CARDINAL
ajfa-10795	144	1	0.4970	CARDINAL
ajfa-10795	144	2	0.0000	CARDINAL
ajfa-10795	144	3	0.0002	CARDINAL
ajfa-10795	144	4	0.0001	CARDINAL
ajfa-10795	144	5	0.3994	CARDINAL
ajfa-10795	144	6	0.0000	CARDINAL
ajfa-10795	144	7	0.0050	CARDINAL
ajfa-10795	144	8	nebepdai	ORG
ajfa-10795	144	9	0.5674	CARDINAL
ajfa-10795	144	10	0.0000	CARDINAL
ajfa-10795	144	11	0.0041	CARDINAL
ajfa-10795	144	12	0.2515	CARDINAL
ajfa-10795	144	13	0.0000	CARDINAL
ajfa-10795	144	14	0.8276	CARDINAL
ajfa-10795	144	15	0.8944	CARDINAL
ajfa-10795	144	16	0.1024	CARDINAL
ajfa-10795	144	17	0.2007	CARDINAL
ajfa-10795	144	18	0.0558	CARDINAL
ajfa-10795	144	19	0.0000	CARDINAL
ajfa-10795	144	20	0.0003	CARDINAL
ajfa-10795	144	21	0.0029	CARDINAL
ajfa-10795	144	22	0.0000	CARDINAL
ajfa-10795	144	23	0.0467	CARDINAL
ajfa-10795	144	24	0.0119	CARDINAL
ajfa-10795	144	25	225	CARDINAL
ajfa-10795	144	26	225 225	QUANTITY
ajfa-10795	144	27	225	CARDINAL
ajfa-10795	144	28	1.98	CARDINAL
ajfa-10795	144	29	33.80%	PERCENT
ajfa-10795	144	30	31.58%	PERCENT
ajfa-10795	144	31	32.11%	PERCENT
ajfa-10795	144	32	25.38%	PERCENT
ajfa-10795	144	33	39.32%	PERCENT
ajfa-10795	144	34	38.88%	PERCENT
ajfa-10795	144	35	33.21%	PERCENT
ajfa-10795	144	36	30.96%	PERCENT
ajfa-10795	144	37	31.49%	PERCENT
ajfa-10795	144	38	24.71%	PERCENT
ajfa-10795	144	39	38.49%	PERCENT
ajfa-10795	144	40	38.05%	PERCENT
ajfa-10795	144	41	51.0077	CARDINAL
ajfa-10795	144	42	52.2531	CARDINAL
ajfa-10795	144	43	37.5918	CARDINAL
ajfa-10795	144	44	47.7290	CARDINAL
ajfa-10795	144	45	46.8607	CARDINAL
ajfa-10795	144	46	two	CARDINAL
ajfa-10795	144	47	the 10%, 5%	PERCENT
ajfa-10795	144	48	1%	PERCENT
ajfa-10795	145	1	t-1 =	ORG
ajfa-10795	145	2	year t –	DATE
ajfa-10795	145	3	1	CARDINAL
ajfa-10795	145	4	t-1 =	ORG
ajfa-10795	145	5	year t –	DATE
ajfa-10795	145	6	1	CARDINAL
ajfa-10795	145	7	nebepdai	ORG
ajfa-10795	145	8	t-1 =	ORG
ajfa-10795	145	9	year t –	DATE
ajfa-10795	145	10	1	CARDINAL
ajfa-10795	145	11	t-1 =	ORG
ajfa-10795	145	12	year t	DATE
ajfa-10795	145	13	1	CARDINAL
ajfa-10795	145	14	asian	NORP
ajfa-10795	145	15	finance & accounting	ORG
ajfa-10795	145	16	1946-052x 2017	MONEY
ajfa-10795	146	1	9	CARDINAL
ajfa-10795	146	2	1	CARDINAL
ajfa-10795	146	3	99	CARDINAL
ajfa-10795	146	4	4.2	CARDINAL
ajfa-10795	146	5	year t	DATE
ajfa-10795	146	6	year t – 1	DATE
ajfa-10795	146	7	year t – 1	DATE
ajfa-10795	146	8	year t – 1	DATE
ajfa-10795	146	9	nebepdai	ORG
ajfa-10795	146	10	t-1)	ORG
ajfa-10795	146	11	year t –	DATE
ajfa-10795	146	12	1	CARDINAL
ajfa-10795	147	1	4.2	CARDINAL
ajfa-10795	147	2	model1	DATE
ajfa-10795	147	3	year t – 1	DATE
ajfa-10795	147	4	t-1	ORG
ajfa-10795	147	5	year t	DATE
ajfa-10795	148	1	11.08%	PERCENT
ajfa-10795	149	1	durbin-watson	ORG
ajfa-10795	149	2	2.10	CARDINAL
ajfa-10795	150	1	first	ORDINAL
ajfa-10795	151	1	model2	GPE
ajfa-10795	151	2	year t – 1	DATE
ajfa-10795	151	3	t-1	ORG
ajfa-10795	151	4	β=0.5548	GPE
ajfa-10795	151	5	year t	DATE
ajfa-10795	152	1	r2	GPE
ajfa-10795	152	2	17.09%	PERCENT
ajfa-10795	153	1	durbin-watson	ORG
ajfa-10795	153	2	1.82	CARDINAL
ajfa-10795	154	1	second	ORDINAL
ajfa-10795	155	1	model3	DATE
ajfa-10795	155	2	year t – 1	DATE
ajfa-10795	155	3	nebepdai	ORG
ajfa-10795	155	4	t-1	ORG
ajfa-10795	155	5	year t	DATE
ajfa-10795	156	1	17.14%	PERCENT
ajfa-10795	157	1	durbin-watson	ORG
ajfa-10795	157	2	1.83	CARDINAL
ajfa-10795	158	1	third	ORDINAL
ajfa-10795	159	1	model4	PERSON
ajfa-10795	159	2	year t –	DATE
ajfa-10795	159	3	1	CARDINAL
ajfa-10795	159	4	t-1	ORG
ajfa-10795	159	5	year t	DATE
ajfa-10795	160	1	12.97%	PERCENT
ajfa-10795	161	1	durbin-watson	ORG
ajfa-10795	161	2	2.00	CARDINAL
ajfa-10795	162	1	fourth	ORDINAL
ajfa-10795	163	1	model5	GPE
ajfa-10795	163	2	year t – 1	DATE
ajfa-10795	163	3	nebepdai	ORG
ajfa-10795	163	4	year t	DATE
ajfa-10795	164	1	year t – 1	DATE
ajfa-10795	164	2	t-1)(β=0.1079	NORP
ajfa-10795	164	3	p>0.05	ORG
ajfa-10795	164	4	year t –	DATE
ajfa-10795	164	5	1	CARDINAL
ajfa-10795	164	6	t-1	ORG
ajfa-10795	164	7	p>0.05	ORG
ajfa-10795	164	8	year t	DATE
ajfa-10795	165	1	20.22%	PERCENT
ajfa-10795	166	1	durbin-watson	ORG
ajfa-10795	166	2	2.06	CARDINAL
ajfa-10795	167	1	model6	GPE
ajfa-10795	167	2	year t – 1	DATE
ajfa-10795	167	3	t-1	ORG
ajfa-10795	167	4	β=0.4131	GPE
ajfa-10795	167	5	year t	DATE
ajfa-10795	168	1	year t – 1	DATE
ajfa-10795	168	2	t-1	ORG
ajfa-10795	168	3	p>0.05	ORG
ajfa-10795	168	4	year t –	DATE
ajfa-10795	168	5	1	CARDINAL
ajfa-10795	168	6	t-1	ORG
ajfa-10795	168	7	p>0.05	ORG
ajfa-10795	168	8	year t	DATE
ajfa-10795	169	1	20.13%	PERCENT
ajfa-10795	170	1	durbin-watson	ORG
ajfa-10795	170	2	2.07	CARDINAL
ajfa-10795	171	1	asian journal of finance & accounting	ORG
ajfa-10795	171	2	1946-052x 2017	MONEY
ajfa-10795	171	3	9	CARDINAL
ajfa-10795	171	4	1 ajfa.macrothink.org	CARDINAL
ajfa-10795	171	5	100	CARDINAL
ajfa-10795	171	6	4.2	CARDINAL
ajfa-10795	173	1	model5 model6	PERSON
ajfa-10795	173	2	0.3617	CARDINAL
ajfa-10795	174	1	0.1079 0.1150	CARDINAL
ajfa-10795	174	2	0.0009	CARDINAL
ajfa-10795	174	3	0.4179	ORG
ajfa-10795	174	4	0.3810	CARDINAL
ajfa-10795	174	5	0.5548	CARDINAL
ajfa-10795	175	1	0.0000	CARDINAL
ajfa-10795	175	2	0.0012	CARDINAL
ajfa-10795	175	3	nebepdai	ORG
ajfa-10795	175	4	0.5478	CARDINAL
ajfa-10795	175	5	0.4092	CARDINAL
ajfa-10795	175	6	0.0000	CARDINAL
ajfa-10795	175	7	0.0010	CARDINAL
ajfa-10795	175	8	0.2865	CARDINAL
ajfa-10795	175	9	0.1074	MONEY
ajfa-10795	175	10	0.0000	CARDINAL
ajfa-10795	175	11	0.1517	CARDINAL
ajfa-10795	175	12	0.1474	CARDINAL
ajfa-10795	175	13	0.0804	CARDINAL
ajfa-10795	175	14	0.0559	CARDINAL
ajfa-10795	175	15	0.0104	CARDINAL
ajfa-10795	175	16	0.0000	CARDINAL
ajfa-10795	175	17	0.0000	CARDINAL
ajfa-10795	175	18	0.0017	CARDINAL
ajfa-10795	175	19	0.0000	CARDINAL
ajfa-10795	175	20	0.0041	CARDINAL
ajfa-10795	175	21	0.0003	CARDINAL
ajfa-10795	175	22	245 245 245	MONEY
ajfa-10795	175	23	2.10	CARDINAL
ajfa-10795	175	24	1.82 1.83 2.00 2.06 2.07	QUANTITY
ajfa-10795	175	25	11.08%	PERCENT
ajfa-10795	175	26	17.09%	PERCENT
ajfa-10795	175	27	17.14%	PERCENT
ajfa-10795	175	28	12.97%	PERCENT
ajfa-10795	175	29	21.20%	PERCENT
ajfa-10795	175	30	21.11%	PERCENT
ajfa-10795	175	31	10.72%	PERCENT
ajfa-10795	175	32	16.75%	PERCENT
ajfa-10795	175	33	13.47%	PERCENT
ajfa-10795	175	34	12.61%	PERCENT
ajfa-10795	175	35	20.22%	PERCENT
ajfa-10795	175	36	20.13%	PERCENT
ajfa-10795	175	37	30.2884	CARDINAL
ajfa-10795	175	38	50.0797	CARDINAL
ajfa-10795	175	39	36.2212	CARDINAL
ajfa-10795	175	40	21.6187	CARDINAL
ajfa-10795	175	41	21.4990	CARDINAL
ajfa-10795	175	42	two	CARDINAL
ajfa-10795	175	43	the 10%, 5%	PERCENT
ajfa-10795	175	44	1%	PERCENT
ajfa-10795	176	1	t-1 =	ORG
ajfa-10795	176	2	year t –	DATE
ajfa-10795	176	3	1	CARDINAL
ajfa-10795	176	4	t-1 =	ORG
ajfa-10795	176	5	year t –	DATE
ajfa-10795	176	6	1	CARDINAL
ajfa-10795	176	7	nebepdai	ORG
ajfa-10795	176	8	t-1 =	ORG
ajfa-10795	176	9	year t –	DATE
ajfa-10795	176	10	1	CARDINAL
ajfa-10795	176	11	t-1 =	ORG
ajfa-10795	176	12	year t –	DATE
ajfa-10795	176	13	1 5	CARDINAL
ajfa-10795	177	1	2.5	CARDINAL
ajfa-10795	177	2	year t – 1	DATE
ajfa-10795	177	3	nebepdai	ORG
ajfa-10795	177	4	year t – 1	DATE
ajfa-10795	178	1	year t – 1	DATE
ajfa-10795	178	2	year t –	DATE
ajfa-10795	178	3	1	CARDINAL
ajfa-10795	178	4	t-1	ORG
ajfa-10795	178	5	year t – 1	DATE
ajfa-10795	178	6	year t – 1	DATE
ajfa-10795	178	7	nebepdai	ORG
ajfa-10795	178	8	t-1	ORG
ajfa-10795	179	1	models(models 5 and 6	DATE
ajfa-10795	179	2	models5	ORG
ajfa-10795	179	3	6	CARDINAL
ajfa-10795	179	4	year t – 1	DATE
ajfa-10795	179	5	year t –	DATE
ajfa-10795	179	6	1	CARDINAL
ajfa-10795	179	7	t-1	ORG
ajfa-10795	180	1	year t – 1	DATE
ajfa-10795	180	2	year t – 1	DATE
ajfa-10795	180	3	asian	NORP
ajfa-10795	180	4	finance & accounting	ORG
ajfa-10795	180	5	1946-052x 2017	MONEY
ajfa-10795	180	6	9	CARDINAL
ajfa-10795	180	7	1	CARDINAL
ajfa-10795	180	8	101	CARDINAL
ajfa-10795	180	9	year t – 1	DATE
ajfa-10795	180	10	year t – 1	DATE
ajfa-10795	181	1	farshadfar	ORG
ajfa-10795	181	2	2008	DATE
ajfa-10795	181	3	al-attar	PERSON
ajfa-10795	181	4	hussain	PERSON
ajfa-10795	181	5	2004	DATE
ajfa-10795	182	1	1999).the	CARDINAL
ajfa-10795	184	1	tinat	PERSON
ajfa-10795	184	2	2008	DATE
ajfa-10795	185	1	year t – 1	DATE
ajfa-10795	186	1	year t – 1	DATE
ajfa-10795	186	2	year t – 1	DATE
ajfa-10795	186	3	nebepdai	ORG
ajfa-10795	186	4	t-1	ORG
ajfa-10795	186	5	year t –	DATE
ajfa-10795	186	6	1	CARDINAL
ajfa-10795	186	7	t-1	ORG
ajfa-10795	186	8	model5	PERSON
ajfa-10795	186	9	year t – 1	DATE
ajfa-10795	186	10	year t – 1	DATE
ajfa-10795	186	11	year t –	DATE
ajfa-10795	186	12	1	CARDINAL
ajfa-10795	186	13	t-1	ORG
ajfa-10795	186	14	model6	PERSON
ajfa-10795	190	1	m., & shakeri	ORG
ajfa-10795	190	2	a. .	PERSON
ajfa-10795	191	1	2010	DATE
ajfa-10795	192	1	tehran stock exchange	ORG
ajfa-10795	193	1	journal of financial accounting	ORG
ajfa-10795	193	2	2(5	CARDINAL
ajfa-10795	193	3	1-16	CARDINAL
ajfa-10795	194	1	al-attar	PERSON
ajfa-10795	194	2	ali, & hussain	ORG
ajfa-10795	194	3	simon	PERSON
ajfa-10795	195	1	2004	DATE
ajfa-10795	197	1	journal of business finance & accounting	ORG
ajfa-10795	197	2	31(7	CARDINAL
ajfa-10795	197	3	861	CARDINAL
ajfa-10795	198	1	ali	PERSON
ajfa-10795	199	1	1994	DATE
ajfa-10795	201	1	journal of accounting research	ORG
ajfa-10795	201	2	61-74	CARDINAL
ajfa-10795	202	1	arab	NORP
ajfa-10795	202	2	mazar yazdi	PERSON
ajfa-10795	202	3	mohammad	PERSON
ajfa-10795	202	4	mohammad hossein	PERSON
ajfa-10795	203	1	2007	DATE
ajfa-10795	205	1	14(3	CARDINAL
ajfa-10795	205	2	111	CARDINAL
ajfa-10795	206	1	asian	NORP
ajfa-10795	206	2	finance & accounting	ORG
ajfa-10795	206	3	1946-052x 2017	MONEY
ajfa-10795	206	4	9	CARDINAL
ajfa-10795	206	5	1	CARDINAL
ajfa-10795	206	6	102	CARDINAL
ajfa-10795	206	7	mary e.	PERSON
ajfa-10795	206	8	donald p., & nelson	PERSON
ajfa-10795	206	9	karen k.	PERSON
ajfa-10795	206	10	2001	DATE
ajfa-10795	208	1	27	CARDINAL
ajfa-10795	209	1	https://doi.org/10.2308/accr.2001.76.1.27 bernard	PERSON
ajfa-10795	209	2	l. &	ORG
ajfa-10795	209	3	stober	GPE
ajfa-10795	209	4	thomas l.	PERSON
ajfa-10795	209	5	1989	DATE
ajfa-10795	211	1	64(4),624	CARDINAL
ajfa-10795	211	2	652	CARDINAL
ajfa-10795	212	1	1988	DATE
ajfa-10795	214	1	2(3	CARDINAL
ajfa-10795	214	2	10	CARDINAL
ajfa-10795	215	1	w. p. &	ORG
ajfa-10795	215	2	r. g.	PERSON
ajfa-10795	215	3	1971	DATE
ajfa-10795	216	1	australian	NORP
ajfa-10795	216	2	the 1960s1	DATE
ajfa-10795	217	1	abacus	ORG
ajfa-10795	217	2	7(2	CARDINAL
ajfa-10795	217	3	97	CARDINAL
ajfa-10795	218	1	bowen	PERSON
ajfa-10795	218	2	robert m.	PERSON
ajfa-10795	218	3	david, & daley	ORG
ajfa-10795	218	4	1986	DATE
ajfa-10795	220	1	61(4	CARDINAL
ajfa-10795	220	2	713	CARDINAL
ajfa-10795	220	3	calabrese	NORP
ajfa-10795	220	4	j., & rafferty	ORG
ajfa-10795	220	5	b.a.	GPE
ajfa-10795	220	6	2003	DATE
ajfa-10795	222	1	41-44	DATE
ajfa-10795	223	1	cheng	PERSON
ajfa-10795	223	2	cs agnes	ORG
ajfa-10795	223	3	hollie	PERSON
ajfa-10795	223	4	dana	PERSON
ajfa-10795	223	5	2008	DATE
ajfa-10795	225	1	31(1	CARDINAL
ajfa-10795	225	2	29	CARDINAL
ajfa-10795	226	1	patricia m.	PERSON
ajfa-10795	226	2	1994	DATE
ajfa-10795	228	1	journal of accounting and economics	ORG
ajfa-10795	228	2	18(1	CARDINAL
ajfa-10795	228	3	3	CARDINAL
ajfa-10795	229	1	patricia m.	PERSON
ajfa-10795	229	2	kothari	PERSON
ajfa-10795	229	3	s. p.,	PERSON
ajfa-10795	229	4	l. watts	PERSON
ajfa-10795	229	5	ross	GPE
ajfa-10795	229	6	1998	DATE
ajfa-10795	231	1	25(2	CARDINAL
ajfa-10795	231	2	133	CARDINAL
ajfa-10795	232	1	https://doi.org/10.1016/s0165-4101(98)00020-2 donleavy	PERSON
ajfa-10795	232	2	g. d.	PERSON
ajfa-10795	232	3	1994	DATE
ajfa-10795	234	1	london	GPE
ajfa-10795	234	2	routhledge	ORG
ajfa-10795	235	1	egginton	PERSON
ajfa-10795	235	2	d. a.	PERSON
ajfa-10795	235	3	1984	DATE
ajfa-10795	237	1	99	CARDINAL
ajfa-10795	238	1	farshadfar	ORG
ajfa-10795	238	2	ng	PERSON
ajfa-10795	239	1	2008	DATE
ajfa-10795	240	1	australian	NORP
ajfa-10795	241	1	pacific accounting review	ORG
ajfa-10795	241	2	20(3	CARDINAL
ajfa-10795	241	3	254	CARDINAL
ajfa-10795	242	1	gholam ali pour	PERSON
ajfa-10795	242	2	reza.	PERSON
ajfa-10795	243	1	2004	DATE
ajfa-10795	245	1	m.a .dissertation	PERSON
ajfa-10795	245	2	shahid beheshti	PERSON
ajfa-10795	245	3	tehran	GPE
ajfa-10795	246	1	hendriksen	ORG
ajfa-10795	246	2	1977	DATE
ajfa-10795	247	1	5th	ORDINAL
ajfa-10795	248	1	homewood	GPE
ajfa-10795	248	2	illinois	GPE
ajfa-10795	248	3	richard d. irwin	PERSON
ajfa-10795	249	1	asian	NORP
ajfa-10795	249	2	finance & accounting	ORG
ajfa-10795	249	3	1946-052x 2017	MONEY
ajfa-10795	249	4	9	CARDINAL
ajfa-10795	249	5	1	CARDINAL
ajfa-10795	249	6	103	CARDINAL
ajfa-10795	249	7	jordan	GPE
ajfa-10795	249	8	charles e.	PERSON
ajfa-10795	249	9	marilyn a.	PERSON
ajfa-10795	249	10	2001	DATE
ajfa-10795	251	1	17(3	CARDINAL
ajfa-10795	251	2	751	CARDINAL
ajfa-10795	251	3	mohsen	PERSON
ajfa-10795	251	4	ebrahim	PERSON
ajfa-10795	252	1	2008	DATE
ajfa-10795	254	1	hesabdar	ORG
ajfa-10795	254	2	monthly	DATE
ajfa-10795	254	3	22(187	CARDINAL
ajfa-10795	255	1	kim	PERSON
ajfa-10795	255	2	myungsun, & kross	ORG
ajfa-10795	255	3	william.	PERSON
ajfa-10795	255	4	2005	DATE
ajfa-10795	257	1	43(5	CARDINAL
ajfa-10795	257	2	753	CARDINAL
ajfa-10795	258	1	https://doi.org/10.1111/j.1475-679x.2005.00189.x krishnan	PERSON
ajfa-10795	258	2	gopal v.	PERSON
ajfa-10795	258	3	largay iii	PERSON
ajfa-10795	258	4	james a.	PERSON
ajfa-10795	258	5	2000	DATE
ajfa-10795	260	1	journal of business finance & accounting	ORG
ajfa-10795	260	2	27(1	CARDINAL
ajfa-10795	260	3	215-245	CARDINAL
ajfa-10795	261	1	lee	PERSON
ajfa-10795	261	2	t.	GPE
ajfa-10795	261	3	1971	DATE
ajfa-10795	263	1	318	CARDINAL
ajfa-10795	264	1	autumn	DATE
ajfa-10795	265	1	https://doi.org/10.1080/00014788.1971.9728985 lee	PERSON
ajfa-10795	265	2	thomas a.	PERSON
ajfa-10795	265	3	1993	DATE
ajfa-10795	267	1	new york	GPE
ajfa-10795	267	2	garland publishing	ORG
ajfa-10795	268	1	kenneth s.	PERSON
ajfa-10795	268	2	g. lee.	PERSON
ajfa-10795	269	1	1996	DATE
ajfa-10795	271	1	71(1	CARDINAL
ajfa-10795	271	2	81	CARDINAL
ajfa-10795	272	1	k.	PERSON
ajfa-10795	272	2	1993	DATE
ajfa-10795	274	1	mid-atlantic journal of business	ORG
ajfa-10795	274	2	29(2	CARDINAL
ajfa-10795	274	3	173	CARDINAL
ajfa-10795	275	1	ahmad, & diyanato deilami	ORG
ajfa-10795	275	2	zahra	PERSON
ajfa-10795	275	3	2003	DATE
ajfa-10795	277	1	34	CARDINAL
ajfa-10795	277	2	77	CARDINAL
ajfa-10795	278	1	mulford	ORG
ajfa-10795	278	2	charles w. & comiskey	PERSON
ajfa-10795	278	3	eugene e.	PERSON
ajfa-10795	278	4	2005	DATE
ajfa-10795	280	1	new jersey	GPE
ajfa-10795	280	2	john wiley &	ORG
ajfa-10795	281	1	percy	PERSON
ajfa-10795	281	2	majella, & stokes	ORG
ajfa-10795	281	3	donald j.	PERSON
ajfa-10795	281	4	1992	DATE
ajfa-10795	283	1	accounting & finance	ORG
ajfa-10795	283	2	27	CARDINAL
ajfa-10795	284	1	quirin	NORP
ajfa-10795	284	2	jeffrey j.	PERSON
ajfa-10795	284	3	o'bryan	NORP
ajfa-10795	284	4	david	PERSON
ajfa-10795	284	5	wilcox	PERSON
ajfa-10795	284	6	william e., & berry	PERSON
ajfa-10795	284	7	kevin t.	PERSON
ajfa-10795	284	8	1999	DATE
ajfa-10795	286	1	35	CARDINAL
ajfa-10795	286	2	135	CARDINAL
ajfa-10795	287	1	raeiyat kashani	PERSON
ajfa-10795	287	2	mohammad	PERSON
ajfa-10795	288	1	1993	DATE
ajfa-10795	290	1	m.a .dissertation	PERSON
ajfa-10795	290	2	university of tarbiyat modares	ORG
ajfa-10795	290	3	tehran	GPE
ajfa-10795	291	1	rutherford	GPE
ajfa-10795	291	2	b. a.	PERSON
ajfa-10795	291	3	1982	DATE
ajfa-10795	293	1	abacus	GPE
ajfa-10795	293	2	18(1	CARDINAL
ajfa-10795	293	3	40	CARDINAL
ajfa-10795	294	1	asian	NORP
ajfa-10795	294	2	finance & accounting	ORG
ajfa-10795	294	3	1946-052x 2017	MONEY
ajfa-10795	294	4	9	CARDINAL
ajfa-10795	294	5	1	CARDINAL
ajfa-10795	294	6	104 sharma	QUANTITY
ajfa-10795	294	7	divesh s. (	PERSON
ajfa-10795	294	8	2001	DATE
ajfa-10795	296	1	27(4	CARDINAL
ajfa-10795	296	2	3-28	CARDINAL