id	sid	eid	entity	type
ajfa-10968	1	1	microsoft	ORG
ajfa-10968	1	2	10968-40452	DATE
ajfa-10968	1	3	asian	NORP
ajfa-10968	1	4	finance & accounting	ORG
ajfa-10968	1	5	1946-052x 2017	MONEY
ajfa-10968	1	6	9	CARDINAL
ajfa-10968	1	7	1	CARDINAL
ajfa-10968	1	8	245	CARDINAL
ajfa-10968	1	9	rozaidy mahadi universiti	PERSON
ajfa-10968	1	10	malaysia	GPE
ajfa-10968	1	11	sabah siti nabiha	PERSON
ajfa-10968	1	12	abdul khalid universiti sains	PERSON
ajfa-10968	1	13	malaysia	GPE
ajfa-10968	1	14	sabah raman	PERSON
ajfa-10968	1	15	malaysia	GPE
ajfa-10968	1	16	sabah	PERSON
ajfa-10968	1	17	march 21, 2017	DATE
ajfa-10968	1	18	april 11	DATE
ajfa-10968	1	19	2017	CARDINAL
ajfa-10968	1	20	june 1	DATE
ajfa-10968	1	21	van helden	ORG
ajfa-10968	1	22	northcott	ORG
ajfa-10968	1	23	2010	DATE
ajfa-10968	3	1	asian	NORP
ajfa-10968	3	2	finance & accounting	ORG
ajfa-10968	3	3	1946-052x 2017	MONEY
ajfa-10968	3	4	9	CARDINAL
ajfa-10968	3	5	1	CARDINAL
ajfa-10968	3	6	246	CARDINAL
ajfa-10968	4	1	asian	NORP
ajfa-10968	4	2	finance & accounting	ORG
ajfa-10968	4	3	1946-052x 2017	MONEY
ajfa-10968	4	4	9	CARDINAL
ajfa-10968	4	5	1	CARDINAL
ajfa-10968	4	6	247 1	DATE
ajfa-10968	5	1	npm	ORG
ajfa-10968	5	2	1995	DATE
ajfa-10968	6	1	npm	ORG
ajfa-10968	7	1	one	CARDINAL
ajfa-10968	8	1	1998	DATE
ajfa-10968	9	1	first	ORDINAL
ajfa-10968	9	2	the early 70s	DATE
ajfa-10968	9	3	new zealand	GPE
ajfa-10968	9	4	1990	DATE
ajfa-10968	10	1	new zealand	GPE
ajfa-10968	11	1	australia	GPE
ajfa-10968	11	2	1997	DATE
ajfa-10968	11	3	several years later	DATE
ajfa-10968	12	1	the turn of the year 2000	DATE
ajfa-10968	12	2	new zealand	GPE
ajfa-10968	12	3	ellwood & newberry	ORG
ajfa-10968	12	4	2007	DATE
ajfa-10968	13	1	oecd	ORG
ajfa-10968	14	1	npm	ORG
ajfa-10968	15	1	1)proposing	CARDINAL
ajfa-10968	15	2	2	CARDINAL
ajfa-10968	15	3	3	CARDINAL
ajfa-10968	15	4	4	CARDINAL
ajfa-10968	20	1	first	ORDINAL
ajfa-10968	20	2	van helden	PERSON
ajfa-10968	20	3	northcott	ORG
ajfa-10968	20	4	2010	DATE
ajfa-10968	24	1	asian journal of finance & accounting	ORG
ajfa-10968	24	2	1946-052x 2017	MONEY
ajfa-10968	24	3	9	CARDINAL
ajfa-10968	24	4	1	CARDINAL
ajfa-10968	24	5	248 2	DATE
ajfa-10968	24	6	van helden	PERSON
ajfa-10968	24	7	northcott	ORG
ajfa-10968	24	8	2010	DATE
ajfa-10968	25	1	van helden	PERSON
ajfa-10968	25	2	northcott	ORG
ajfa-10968	25	3	2010	DATE
ajfa-10968	25	4	psmar	PERSON
ajfa-10968	25	5	1990	DATE
ajfa-10968	25	6	five	CARDINAL
ajfa-10968	27	1	two	CARDINAL
ajfa-10968	27	2	four	CARDINAL
ajfa-10968	27	3	128	CARDINAL
ajfa-10968	28	1	van helden	PERSON
ajfa-10968	28	2	northcott	ORG
ajfa-10968	28	3	four	CARDINAL
ajfa-10968	28	4	van helden	PERSON
ajfa-10968	28	5	northcott	ORG
ajfa-10968	28	6	2010	DATE
ajfa-10968	29	1	first	ORDINAL
ajfa-10968	29	2	van helden	ORG
ajfa-10968	29	3	northcott	ORG
ajfa-10968	31	1	128	CARDINAL
ajfa-10968	33	1	only 50	CARDINAL
ajfa-10968	34	1	van helden	ORG
ajfa-10968	34	2	northcott	ORG
ajfa-10968	35	1	a.	PERSON
ajfa-10968	37	1	van helden	PERSON
ajfa-10968	37	2	northcott	ORG
ajfa-10968	37	3	2010	DATE
ajfa-10968	39	1	50	CARDINAL
ajfa-10968	39	2	1992-2012	DATE
ajfa-10968	39	3	aaaj	PERSON
ajfa-10968	39	4	organizations & society	ORG
ajfa-10968	39	5	british	NORP
ajfa-10968	39	6	asian journal of finance & accounting	ORG
ajfa-10968	39	7	1946-052x 2017	MONEY
ajfa-10968	39	8	9	CARDINAL
ajfa-10968	39	9	1	CARDINAL
ajfa-10968	39	10	249	CARDINAL
ajfa-10968	39	11	european	NORP
ajfa-10968	40	1	appendix 1	LAW
ajfa-10968	41	1	first	ORDINAL
ajfa-10968	41	2	second	ORDINAL
ajfa-10968	42	1	two	CARDINAL
ajfa-10968	43	1	appendix 1	FAC
ajfa-10968	43	2	two	CARDINAL
ajfa-10968	44	1	adhikari	PERSON
ajfa-10968	44	2	2011	DATE
ajfa-10968	44	3	nepalese	NORP
ajfa-10968	44	4	two	CARDINAL
ajfa-10968	44	5	one	CARDINAL
ajfa-10968	44	6	one	CARDINAL
ajfa-10968	45	1	2001	DATE
ajfa-10968	45	2	more than two	CARDINAL
ajfa-10968	45	3	two	CARDINAL
ajfa-10968	46	1	two	CARDINAL
ajfa-10968	53	1	three	CARDINAL
ajfa-10968	56	1	3	CARDINAL
ajfa-10968	56	2	3.1	CARDINAL
ajfa-10968	57	1	asian	NORP
ajfa-10968	57	2	finance & accounting	ORG
ajfa-10968	57	3	1946-052x 2017	MONEY
ajfa-10968	57	4	9	CARDINAL
ajfa-10968	57	5	1	CARDINAL
ajfa-10968	57	6	250	CARDINAL
ajfa-10968	61	1	luder	PERSON
ajfa-10968	61	2	2000	DATE
ajfa-10968	61	3	the european systems	ORG
ajfa-10968	62	1	luder	PERSON
ajfa-10968	62	2	emu	ORG
ajfa-10968	62	3	european	NORP
ajfa-10968	63	1	luder	ORG
ajfa-10968	63	2	2000	DATE
ajfa-10968	64	1	van helden	PERSON
ajfa-10968	64	2	2005	DATE
ajfa-10968	71	1	several decades	DATE
ajfa-10968	73	1	second	ORDINAL
ajfa-10968	75	1	howard	PERSON
ajfa-10968	75	2	1997	DATE
ajfa-10968	75	3	npm agenda	PERSON
ajfa-10968	75	4	asian	NORP
ajfa-10968	75	5	finance & accounting	ORG
ajfa-10968	75	6	1946-052x 2017	MONEY
ajfa-10968	76	1	9	CARDINAL
ajfa-10968	76	2	1	CARDINAL
ajfa-10968	76	3	251	CARDINAL
ajfa-10968	76	4	wales	GPE
ajfa-10968	76	5	early 1990’s	DATE
ajfa-10968	76	6	u.k.	GPE
ajfa-10968	77	1	wales	GPE
ajfa-10968	78	1	meller	PERSON
ajfa-10968	78	2	howard	PERSON
ajfa-10968	78	3	1997	DATE
ajfa-10968	78	4	nhs	ORG
ajfa-10968	79	1	newberry	GPE
ajfa-10968	79	2	2005	DATE
ajfa-10968	79	3	the new zealand government’s	ORG
ajfa-10968	80	1	new zealand	GPE
ajfa-10968	81	1	1988/89	CARDINAL
ajfa-10968	82	1	enron	ORG
ajfa-10968	83	1	new zealand’s	GPE
ajfa-10968	83	2	australia	GPE
ajfa-10968	83	3	2003	DATE
ajfa-10968	83	4	marti	ORG
ajfa-10968	83	5	2006	DATE
ajfa-10968	83	6	hoque, 2001	ORG
ajfa-10968	85	1	adhikari & mellemvik,2011	ORG
ajfa-10968	85	2	harun & eggleton	ORG
ajfa-10968	85	3	2012	DATE
ajfa-10968	86	1	recent years	DATE
ajfa-10968	86	2	graham	PERSON
ajfa-10968	86	3	2009	DATE
ajfa-10968	87	1	hong kong	GPE
ajfa-10968	89	1	the world bank	ORG
ajfa-10968	89	2	the asian development bank	ORG
ajfa-10968	89	3	adhikari & mellemvik	ORG
ajfa-10968	89	4	2011	DATE
ajfa-10968	90	1	new zealand	GPE
ajfa-10968	90	2	1998	DATE
ajfa-10968	91	1	harun et al	PERSON
ajfa-10968	92	1	2012	DATE
ajfa-10968	92	2	indonesia	GPE
ajfa-10968	93	1	adhikari & mellemvik	ORG
ajfa-10968	93	2	2011	DATE
ajfa-10968	94	1	accrual asian journal of finance & accounting issn	ORG
ajfa-10968	94	2	1946-052x 2017	MONEY
ajfa-10968	94	3	9	CARDINAL
ajfa-10968	94	4	1	CARDINAL
ajfa-10968	94	5	252	CARDINAL
ajfa-10968	96	1	jones & kettl	ORG
ajfa-10968	96	2	2003	DATE
ajfa-10968	98	1	malaysian	NORP
ajfa-10968	98	2	2016	DATE
ajfa-10968	98	3	the following year	DATE
ajfa-10968	98	4	pelaksanaan perakaunan akruan	PERSON
ajfa-10968	98	5	2015	DATE
ajfa-10968	99	1	brazil	GPE
ajfa-10968	99	2	2013	DATE
ajfa-10968	99	3	nigeria	GPE
ajfa-10968	99	4	2016	CARDINAL
ajfa-10968	99	5	pwc	ORG
ajfa-10968	99	6	2015	CARDINAL
ajfa-10968	99	7	29	CARDINAL
ajfa-10968	99	8	2018	DATE
ajfa-10968	100	1	guthrie	PERSON
ajfa-10968	100	2	2007	DATE
ajfa-10968	100	3	guthrie	PERSON
ajfa-10968	100	4	1998	DATE
ajfa-10968	103	1	firstly	ORDINAL
ajfa-10968	105	1	english	LANGUAGE
ajfa-10968	105	2	2003a	DATE
ajfa-10968	107	1	secondly	ORDINAL
ajfa-10968	109	1	third	ORDINAL
ajfa-10968	110	1	asian	NORP
ajfa-10968	110	2	finance & accounting	ORG
ajfa-10968	110	3	1946-052x 2017	MONEY
ajfa-10968	110	4	9	CARDINAL
ajfa-10968	110	5	1	CARDINAL
ajfa-10968	110	6	253	CARDINAL
ajfa-10968	110	7	luder, 1994	ORG
ajfa-10968	110	8	harun et al.	PERSON
ajfa-10968	110	9	2012	DATE
ajfa-10968	112	1	yamamoto	PERSON
ajfa-10968	112	2	2009	DATE
ajfa-10968	113	1	goddard	PERSON
ajfa-10968	113	2	2010	DATE
ajfa-10968	114	1	3.2	CARDINAL
ajfa-10968	115	1	guthrie	PERSON
ajfa-10968	115	2	1998	DATE
ajfa-10968	115	3	1999	DATE
ajfa-10968	115	4	1997	DATE
ajfa-10968	115	5	2002	DATE
ajfa-10968	116	1	npm	ORG
ajfa-10968	117	1	fourth	ORDINAL
ajfa-10968	119	1	newberry	GPE
ajfa-10968	119	2	pallot	GPE
ajfa-10968	119	3	2005	DATE
ajfa-10968	119	4	barton	GPE
ajfa-10968	119	5	2004	DATE
ajfa-10968	119	6	2001	DATE
ajfa-10968	120	1	2002	DATE
ajfa-10968	120	2	2011	DATE
ajfa-10968	120	3	1998	DATE
ajfa-10968	121	1	two	CARDINAL
ajfa-10968	122	1	2002	DATE
ajfa-10968	123	1	australian	NORP
ajfa-10968	124	1	douglas	PERSON
ajfa-10968	125	1	douglas	PERSON
ajfa-10968	127	1	douglas	PERSON
ajfa-10968	128	1	australian	NORP
ajfa-10968	129	1	bogt	ORG
ajfa-10968	129	2	2008	DATE
ajfa-10968	130	1	the asian journal of finance & accounting	ORG
ajfa-10968	130	2	1946-052x 2017	MONEY
ajfa-10968	130	3	9	CARDINAL
ajfa-10968	130	4	1	CARDINAL
ajfa-10968	130	5	254	CARDINAL
ajfa-10968	130	6	dutch	NORP
ajfa-10968	131	1	scapen	PERSON
ajfa-10968	131	2	2000	DATE
ajfa-10968	132	1	bogt	ORG
ajfa-10968	132	2	2008	DATE
ajfa-10968	134	1	dutch	NORP
ajfa-10968	135	1	bogt	PERSON
ajfa-10968	135	2	2008	DATE
ajfa-10968	136	1	fourth	ORDINAL
ajfa-10968	137	1	2003	DATE
ajfa-10968	137	2	robinson	PERSON
ajfa-10968	137	3	1998	DATE
ajfa-10968	137	4	lye et al.	PERSON
ajfa-10968	137	5	2005	DATE
ajfa-10968	141	1	2002	DATE
ajfa-10968	142	1	luder	ORG
ajfa-10968	142	2	1994	DATE
ajfa-10968	142	3	five	CARDINAL
ajfa-10968	142	4	2002	DATE
ajfa-10968	144	1	south wales	GPE
ajfa-10968	147	1	asian	NORP
ajfa-10968	147	2	finance & accounting	ORG
ajfa-10968	147	3	1946-052x 2017	MONEY
ajfa-10968	147	4	9	CARDINAL
ajfa-10968	147	5	1 ajfa.macrothink.org	CARDINAL
ajfa-10968	147	6	255	CARDINAL
ajfa-10968	149	1	u.k.	GPE
ajfa-10968	149	2	three	CARDINAL
ajfa-10968	149	3	wales	GPE
ajfa-10968	149	4	england	GPE
ajfa-10968	149	5	northern ireland	GPE
ajfa-10968	152	1	three	CARDINAL
ajfa-10968	152	2	2001	DATE
ajfa-10968	154	1	2011	DATE
ajfa-10968	154	2	lye etal.	GPE
ajfa-10968	156	1	2005	DATE
ajfa-10968	156	2	newberry & pallot	ORG
ajfa-10968	156	3	2005	DATE
ajfa-10968	156	4	2000	DATE
ajfa-10968	156	5	ahikari & mellemvik	ORG
ajfa-10968	156	6	2011	DATE
ajfa-10968	156	7	hoque & moll,	ORG
ajfa-10968	156	8	2001	DATE
ajfa-10968	156	9	bogt	ORG
ajfa-10968	156	10	2008	DATE
ajfa-10968	156	11	1998	DATE
ajfa-10968	156	12	harun et al.	PERSON
ajfa-10968	156	13	2012	DATE
ajfa-10968	156	14	2001	DATE
ajfa-10968	156	15	yamamoto	ORG
ajfa-10968	156	16	1999	DATE
ajfa-10968	156	17	1996	DATE
ajfa-10968	156	18	klumpes, 2001	ORG
ajfa-10968	156	19	scott et al.	PERSON
ajfa-10968	156	20	2003	DATE
ajfa-10968	156	21	mir & rahaman	ORG
ajfa-10968	156	22	2007	DATE
ajfa-10968	156	23	& williams	PERSON
ajfa-10968	156	24	1997	DATE
ajfa-10968	156	25	hodges & mellet	ORG
ajfa-10968	156	26	2003	DATE
ajfa-10968	156	27	christianes & wielemaker	ORG
ajfa-10968	156	28	2003	DATE
ajfa-10968	156	29	jagalla & weber,	ORG
ajfa-10968	156	30	2011	DATE
ajfa-10968	156	31	2002	DATE
ajfa-10968	157	1	luder et al.	PERSON
ajfa-10968	157	2	2009	DATE
ajfa-10968	158	1	u.k.	GPE
ajfa-10968	158	2	usa	GPE
ajfa-10968	158	3	new zealand	GPE
ajfa-10968	158	4	australia	GPE
ajfa-10968	158	5	france	GPE
ajfa-10968	158	6	italy	GPE
ajfa-10968	158	7	germany	GPE
ajfa-10968	159	1	connolly & hyndman	ORG
ajfa-10968	159	2	2006	DATE
ajfa-10968	159	3	northern ireland	GPE
ajfa-10968	160	1	marti	PERSON
ajfa-10968	160	2	2006	DATE
ajfa-10968	160	3	three	CARDINAL
ajfa-10968	160	4	u.k.	GPE
ajfa-10968	160	5	sweden	GPE
ajfa-10968	160	6	new zealand	GPE
ajfa-10968	161	1	only one	CARDINAL
ajfa-10968	163	1	humprey & miller	ORG
ajfa-10968	163	2	2011	DATE
ajfa-10968	164	1	2009	DATE
ajfa-10968	165	1	asian	NORP
ajfa-10968	165	2	finance & accounting	ORG
ajfa-10968	165	3	1946-052x 2017	MONEY
ajfa-10968	165	4	9	CARDINAL
ajfa-10968	165	5	1	CARDINAL
ajfa-10968	165	6	256	CARDINAL
ajfa-10968	166	1	one	CARDINAL
ajfa-10968	166	2	humprey & miller	ORG
ajfa-10968	166	3	2011	DATE
ajfa-10968	166	4	van helden 2005	ORG
ajfa-10968	168	1	2001	DATE
ajfa-10968	168	2	australian	NORP
ajfa-10968	168	3	1888 to 1996	DATE
ajfa-10968	168	4	scott et al	PERSON
ajfa-10968	169	1	2003	DATE
ajfa-10968	169	2	two	CARDINAL
ajfa-10968	169	3	between 1857 and 1975	DATE
ajfa-10968	170	1	1991	DATE
ajfa-10968	171	1	the past two decades	DATE
ajfa-10968	171	2	humprey & miller	ORG
ajfa-10968	171	3	2011	DATE
ajfa-10968	172	1	2008	DATE
ajfa-10968	172	2	today	DATE
ajfa-10968	173	1	humprey & miller	ORG
ajfa-10968	173	2	2011	DATE
ajfa-10968	174	1	humprey & miller	ORG
ajfa-10968	174	2	2011	DATE
ajfa-10968	175	1	4.	CARDINAL
ajfa-10968	175	2	van helden	PERSON
ajfa-10968	175	3	northcott	ORG
ajfa-10968	175	4	2010	DATE
ajfa-10968	175	5	van helden	PERSON
ajfa-10968	175	6	northcott	ORG
ajfa-10968	175	7	2010	DATE
ajfa-10968	177	1	two	CARDINAL
ajfa-10968	181	1	asian journal of finance & accounting	ORG
ajfa-10968	181	2	1946-052x 2017	MONEY
ajfa-10968	181	3	9	CARDINAL
ajfa-10968	181	4	1	CARDINAL
ajfa-10968	181	5	257	CARDINAL
ajfa-10968	182	1	malaysia	GPE
ajfa-10968	182	2	sabah	PERSON
ajfa-10968	182	3	0197	CARDINAL
ajfa-10968	182	4	sabah	PERSON
ajfa-10968	183	1	helden	GPE
ajfa-10968	183	2	g. j. v. and	PERSON
ajfa-10968	183	3	northcott	ORG
ajfa-10968	183	4	d.	GPE
ajfa-10968	183	5	2010	DATE
ajfa-10968	185	1	accountability & management	ORG
ajfa-10968	185	2	26(2	CARDINAL
ajfa-10968	185	3	213	CARDINAL
ajfa-10968	186	1	g. j. v. (	PERSON
ajfa-10968	186	2	2005	DATE
ajfa-10968	188	1	financial accountability & management	ORG
ajfa-10968	188	2	21(1	CARDINAL
ajfa-10968	188	3	99	CARDINAL
ajfa-10968	189	1	1995	DATE
ajfa-10968	190	1	the 1980s	DATE
ajfa-10968	191	1	organizations & society	ORG
ajfa-10968	191	2	93	CARDINAL
ajfa-10968	192	1	pelaksanaan perakaunan	PERSON
ajfa-10968	192	2	akruan	GPE
ajfa-10968	192	3	2015	CARDINAL
ajfa-10968	193	1	buletin fokus	PERSON
ajfa-10968	193	2	akruan	GPE
ajfa-10968	193	3	jan – mac	DATE
ajfa-10968	193	4	2015	DATE
ajfa-10968	194	1	jabatan akauntan	PERSON
ajfa-10968	194	2	negara malaysia	PERSON
ajfa-10968	195	1	http://www2.anm.gov.my/publishingimages/sitepages/default/fokus%20akruan%20is u%205%202015.pdf	ORG
ajfa-10968	195	2	2015	CARDINAL
ajfa-10968	197	1	pwc	ORG
ajfa-10968	197	2	a.	PERSON
ajfa-10968	198	1	asian	NORP
ajfa-10968	198	2	finance & accounting	ORG
ajfa-10968	198	3	1946-052x 2017	MONEY
ajfa-10968	198	4	9	CARDINAL
ajfa-10968	198	5	1	CARDINAL
ajfa-10968	198	6	258	CARDINAL
ajfa-10968	198	7	1	CARDINAL
ajfa-10968	198	8	2011	DATE
ajfa-10968	198	9	nepalese	NORP
ajfa-10968	198	10	lapsley, i.	ORG
ajfa-10968	198	11	2009	DATE
ajfa-10968	198	12	barton	GPE
ajfa-10968	198	13	a.d.	GPE
ajfa-10968	198	14	2004	DATE
ajfa-10968	198	15	australia	GPE
ajfa-10968	198	16	2008	DATE
ajfa-10968	198	17	dutch	NORP
ajfa-10968	198	18	s.	PERSON
ajfa-10968	198	19	s.	PERSON
ajfa-10968	198	20	2000	DATE
ajfa-10968	198	21	√ broadbent	PERSON
ajfa-10968	198	22	j., jacobs	ORG
ajfa-10968	198	23	k., & laughlin	ORG
ajfa-10968	198	24	r.	GPE
ajfa-10968	198	25	1999	DATE
ajfa-10968	198	26	uk	GPE
ajfa-10968	198	27	new zealand	GPE
ajfa-10968	198	28	j., jacobs	ORG
ajfa-10968	198	29	k., & laughlin	ORG
ajfa-10968	198	30	2001	DATE
ajfa-10968	198	31	j. and laughlin r. (	ORG
ajfa-10968	198	32	2002	DATE
ajfa-10968	198	33	u.k’s	GPE
ajfa-10968	198	34	j. and r. laughlin	ORG
ajfa-10968	198	35	2003	DATE
ajfa-10968	198	36	uk	GPE
ajfa-10968	198	37	b.	PERSON
ajfa-10968	198	38	1998	DATE
ajfa-10968	198	39	√ x connolly	PERSON
ajfa-10968	198	40	2006	DATE
ajfa-10968	198	41	uk	GPE
ajfa-10968	198	42	j.	PERSON
ajfa-10968	198	43	rommel	GPE
ajfa-10968	198	44	j. (2008	GPE
ajfa-10968	198	45	j.	PERSON
ajfa-10968	198	46	e. d.	PERSON
ajfa-10968	198	47	2003	DATE
ajfa-10968	198	48	2002	DATE
ajfa-10968	198	49	south wales	GPE
ajfa-10968	198	50	j. (2001	ORG
ajfa-10968	198	51	doolin	ORG
ajfa-10968	198	52	1999	DATE
ajfa-10968	198	53	ezzamel m.	PERSON
ajfa-10968	198	54	mclean c.	PERSON
ajfa-10968	198	55	robson k.	PERSON
ajfa-10968	198	56	2000	DATE
ajfa-10968	198	57	l.	PERSON
ajfa-10968	198	58	2003	DATE
ajfa-10968	200	1	english	LANGUAGE
ajfa-10968	200	2	l.m.	GPE
ajfa-10968	200	3	guthrie j.	PERSON
ajfa-10968	200	4	2003	DATE
ajfa-10968	200	5	australia	GPE
ajfa-10968	200	6	finance & accounting	ORG
ajfa-10968	200	7	1946-052x 2017	MONEY
ajfa-10968	200	8	9	CARDINAL
ajfa-10968	200	9	1	CARDINAL
ajfa-10968	200	10	259 ellwood	PERSON
ajfa-10968	200	11	s.	PERSON
ajfa-10968	200	12	newberry s.	PERSON
ajfa-10968	200	13	2007	DATE
ajfa-10968	200	14	2011	DATE
ajfa-10968	200	15	j.	PERSON
ajfa-10968	200	16	1998	DATE
ajfa-10968	200	17	australian	NORP
ajfa-10968	201	1	h.	PERSON
ajfa-10968	202	1	eggleton i.	PERSON
ajfa-10968	202	2	2012	DATE
ajfa-10968	203	1	indonesian	NORP
ajfa-10968	203	2	√ x hepworth	PERSON
ajfa-10968	203	3	2003	DATE
ajfa-10968	203	4	r.	NORP
ajfa-10968	203	5	mellett, h. (	ORG
ajfa-10968	203	6	2003	DATE
ajfa-10968	203	7	z.	PERSON
ajfa-10968	203	8	moll	PERSON
ajfa-10968	203	9	2001	DATE
ajfa-10968	203	10	australia	GPE
ajfa-10968	203	11	√ humphrey	PERSON
ajfa-10968	203	12	c.	PERSON
ajfa-10968	203	13	miller	ORG
ajfa-10968	203	14	2012	DATE
ajfa-10968	203	15	t.,	GPE
ajfa-10968	203	16	becker	PERSON
ajfa-10968	203	17	s.d.	GPE
ajfa-10968	203	18	j. (2011	ORG
ajfa-10968	203	19	german	NORP
ajfa-10968	203	20	√ jones	PERSON
ajfa-10968	203	21	l. r.	PERSON
ajfa-10968	203	22	kettl	PERSON
ajfa-10968	203	23	d.f.	GPE
ajfa-10968	203	24	2003	DATE
ajfa-10968	203	25	2001	DATE
ajfa-10968	203	26	2005	DATE
ajfa-10968	203	27	may 26th& 27th	DATE
ajfa-10968	204	1	i. (2001	ORG
ajfa-10968	204	2	i.	PERSON
ajfa-10968	204	3	oldfield r.	PERSON
ajfa-10968	204	4	2001	DATE
ajfa-10968	204	5	i.	PERSON
ajfa-10968	204	6	e. wright	PERSON
ajfa-10968	204	7	2004	DATE
ajfa-10968	204	8	i.	PERSON
ajfa-10968	204	9	mussari	PERSON
ajfa-10968	204	10	r.	NORP
ajfa-10968	204	11	paulsson	PERSON
ajfa-10968	204	12	2009	DATE
ajfa-10968	204	13	a.	PERSON
ajfa-10968	204	14	2000	DATE
ajfa-10968	204	15	u.k.	GPE
ajfa-10968	204	16	k. (	PERSON
ajfa-10968	204	17	2000	DATE
ajfa-10968	204	18	j.	PERSON
ajfa-10968	204	19	perera	PERSON
ajfa-10968	204	20	h.	PERSON
ajfa-10968	204	21	rahman	PERSON
ajfa-10968	204	22	2005	DATE
ajfa-10968	204	23	crown	ORG
ajfa-10968	204	24	2006	DATE
ajfa-10968	204	25	√ mellett	PERSON
ajfa-10968	204	26	finance & accounting	ORG
ajfa-10968	204	27	1946-052x 2017	MONEY
ajfa-10968	205	1	9	CARDINAL
ajfa-10968	205	2	1 ajfa.macrothink.org	CARDINAL
ajfa-10968	205	3	260	CARDINAL
ajfa-10968	205	4	h.	PERSON
ajfa-10968	205	5	williams	PERSON
ajfa-10968	205	6	j. (1996	ORG
ajfa-10968	205	7	m.z.	GPE
ajfa-10968	205	8	a.s.	GPE
ajfa-10968	205	9	2007	DATE
ajfa-10968	205	10	australia	GPE
ajfa-10968	205	11	newberry	GPE
ajfa-10968	205	12	s.	PERSON
ajfa-10968	205	13	j. (2005	GPE
ajfa-10968	206	1	j. (2001	ORG
ajfa-10968	206	2	a decade	DATE
ajfa-10968	206	3	new zealand	GPE
ajfa-10968	206	4	j. (1999)	ORG
ajfa-10968	206	5	npm	PERSON
ajfa-10968	206	6	2002	DATE
ajfa-10968	206	7	australian	NORP
ajfa-10968	206	8	√ x robinson	PERSON
ajfa-10968	206	9	m.	PERSON
ajfa-10968	206	10	1998	DATE
ajfa-10968	206	11	j.e.m.	GPE
ajfa-10968	206	12	mckinnon	NORP
ajfa-10968	206	13	j.l.	GPE
ajfa-10968	206	14	harrison g.l	PERSON
ajfa-10968	206	15	2003	DATE
ajfa-10968	206	16	two	CARDINAL
ajfa-10968	206	17	1857	DATE
ajfa-10968	206	18	post-1975	GPE
ajfa-10968	206	19	1999	DATE
ajfa-10968	206	20	japanese	NORP
ajfa-10968	206	21	first	ORDINAL
ajfa-10968	207	1	http://creativecommons.org/licenses/by/3.0/	ORG