id	sid	eid	entity	type
ajfa-11212	1	1	microsoft	ORG
ajfa-11212	1	2	11212-41364	DATE
ajfa-11212	1	3	1_-writer2	CARDINAL
ajfa-11212	1	4	asian	NORP
ajfa-11212	1	5	finance & accounting	ORG
ajfa-11212	1	6	1946-052x 2017	MONEY
ajfa-11212	1	7	9	CARDINAL
ajfa-11212	1	8	1 ajfa.macrothink.org	CARDINAL
ajfa-11212	1	9	375	CARDINAL
ajfa-11212	1	10	jordanian	NORP
ajfa-11212	1	11	15	CARDINAL
ajfa-11212	1	12	hasan mahmoud al-shatnawi	PERSON
ajfa-11212	1	13	national university	ORG
ajfa-11212	1	14	jordan e-mail	PERSON
ajfa-11212	1	15	may 13, 2017	DATE
ajfa-11212	1	16	june 11	DATE
ajfa-11212	1	17	2017	CARDINAL
ajfa-11212	1	18	june 11	DATE
ajfa-11212	1	19	2017	CARDINAL
ajfa-11212	1	20	jordanian	NORP
ajfa-11212	1	21	15	CARDINAL
ajfa-11212	2	1	84	CARDINAL
ajfa-11212	4	1	one	CARDINAL
ajfa-11212	4	2	0.05	CARDINAL
ajfa-11212	5	1	jordanian	NORP
ajfa-11212	8	1	15	CARDINAL
ajfa-11212	8	2	jordanian industrial asian journal of finance & accounting	ORG
ajfa-11212	8	3	1946-052x 2017	MONEY
ajfa-11212	8	4	9	CARDINAL
ajfa-11212	8	5	1	CARDINAL
ajfa-11212	8	6	376 1	DATE
ajfa-11212	12	1	abdel latif	PERSON
ajfa-11212	12	2	2014	DATE
ajfa-11212	17	1	15	CARDINAL
ajfa-11212	17	2	lim et al.	PERSON
ajfa-11212	17	3	2015	DATE
ajfa-11212	20	1	18	CARDINAL
ajfa-11212	20	2	no. 11	CARDINAL
ajfa-11212	21	1	15	CARDINAL
ajfa-11212	22	1	american	NORP
ajfa-11212	24	1	asian	NORP
ajfa-11212	24	2	finance & accounting	ORG
ajfa-11212	24	3	1946-052x 2017	MONEY
ajfa-11212	24	4	9	CARDINAL
ajfa-11212	24	5	1	CARDINAL
ajfa-11212	24	6	377	DATE
ajfa-11212	25	1	may 2014	DATE
ajfa-11212	25	2	first	ORDINAL
ajfa-11212	25	3	1 january 2018	DATE
ajfa-11212	26	1	american	NORP
ajfa-11212	26	2	fasb	ORG
ajfa-11212	27	1	jordanian	NORP
ajfa-11212	27	2	ifrs 15	DATE
ajfa-11212	28	1	jordanian	NORP
ajfa-11212	28	2	ifrs 15	DATE
ajfa-11212	29	1	jordanian	NORP
ajfa-11212	30	1	jordanian	NORP
ajfa-11212	30	2	ifrs 15	DATE
ajfa-11212	31	1	ifrs 15	DATE
ajfa-11212	31	2	jordanian	NORP
ajfa-11212	32	1	section 2 and	LAW
ajfa-11212	32	2	3	CARDINAL
ajfa-11212	33	1	section 4	LAW
ajfa-11212	33	2	section 5	LAW
ajfa-11212	35	1	2	CARDINAL
ajfa-11212	35	2	khamis	PERSON
ajfa-11212	35	3	2016	CARDINAL
ajfa-11212	35	4	ifrs 15	DATE
ajfa-11212	35	5	egypt	GPE
ajfa-11212	35	6	ifrs 15	DATE
ajfa-11212	35	7	egypt	GPE
ajfa-11212	36	1	ifrs 15	DATE
ajfa-11212	37	1	34	CARDINAL
ajfa-11212	37	2	31	CARDINAL
ajfa-11212	37	3	egypt	GPE
ajfa-11212	38	1	egyptian	NORP
ajfa-11212	38	2	ifrs 15	DATE
ajfa-11212	40	1	2015	CARDINAL
ajfa-11212	40	2	u.s generally	GPE
ajfa-11212	41	1	asian	NORP
ajfa-11212	41	2	finance & accounting	ORG
ajfa-11212	41	3	1946-052x 2017	MONEY
ajfa-11212	41	4	9	CARDINAL
ajfa-11212	41	5	1	CARDINAL
ajfa-11212	41	6	378	CARDINAL
ajfa-11212	44	1	2015	CARDINAL
ajfa-11212	44	2	the united states	GPE
ajfa-11212	47	1	lim et al	PERSON
ajfa-11212	48	1	2015	CARDINAL
ajfa-11212	48	2	ifrs 15	DATE
ajfa-11212	48	3	malaysia	GPE
ajfa-11212	48	4	malaysia	GPE
ajfa-11212	49	1	five	CARDINAL
ajfa-11212	51	1	malaysian	NORP
ajfa-11212	51	2	15	CARDINAL
ajfa-11212	52	1	malaysian	NORP
ajfa-11212	53	1	ismail	PERSON
ajfa-11212	53	2	2014	DATE
ajfa-11212	53	3	15	CARDINAL
ajfa-11212	53	4	malaysian	NORP
ajfa-11212	53	5	15	CARDINAL
ajfa-11212	53	6	malaysia	GPE
ajfa-11212	54	1	15	CARDINAL
ajfa-11212	54	2	15	CARDINAL
ajfa-11212	55	1	ic15	ORG
ajfa-11212	56	1	annual	DATE
ajfa-11212	56	2	113	CARDINAL
ajfa-11212	56	3	only 2	CARDINAL
ajfa-11212	56	4	133	CARDINAL
ajfa-11212	56	5	ifric15	PRODUCT
ajfa-11212	58	1	dalkiliç	ORG
ajfa-11212	58	2	2014	DATE
ajfa-11212	58	3	two-fold	CARDINAL
ajfa-11212	58	4	first	ORDINAL
ajfa-11212	58	5	second	ORDINAL
ajfa-11212	61	1	asian	NORP
ajfa-11212	61	2	finance & accounting	ORG
ajfa-11212	61	3	1946-052x 2017	MONEY
ajfa-11212	61	4	9	CARDINAL
ajfa-11212	61	5	1	CARDINAL
ajfa-11212	61	6	379	CARDINAL
ajfa-11212	63	1	first	ORDINAL
ajfa-11212	63	2	15	CARDINAL
ajfa-11212	64	1	mccarthy & mccarthy	ORG
ajfa-11212	64	2	2014	DATE
ajfa-11212	65	1	127	CARDINAL
ajfa-11212	65	2	20 years	DATE
ajfa-11212	66	1	eighty-two percent	PERCENT
ajfa-11212	69	1	hasanen et al	PERSON
ajfa-11212	70	1	2014	DATE
ajfa-11212	70	2	fasb	ORG
ajfa-11212	70	3	egypt	GPE
ajfa-11212	70	4	june 2010	DATE
ajfa-11212	71	1	egyptian	NORP
ajfa-11212	72	1	3	CARDINAL
ajfa-11212	72	2	3.1	CARDINAL
ajfa-11212	73	1	al-gadi	PERSON
ajfa-11212	73	2	hamdan	PERSON
ajfa-11212	74	1	nawaal, 2011	DATE
ajfa-11212	74	2	1	CARDINAL
ajfa-11212	75	1	2	CARDINAL
ajfa-11212	76	1	3	CARDINAL
ajfa-11212	77	1	asian journal of finance & accounting	ORG
ajfa-11212	77	2	1946-052x 2017	MONEY
ajfa-11212	77	3	9	CARDINAL
ajfa-11212	77	4	1	CARDINAL
ajfa-11212	77	5	380	CARDINAL
ajfa-11212	79	1	one	CARDINAL
ajfa-11212	79	2	american	NORP
ajfa-11212	79	3	fasb	ORG
ajfa-11212	79	4	fasb	ORG
ajfa-11212	80	1	15	CARDINAL
ajfa-11212	80	2	two	CARDINAL
ajfa-11212	80	3	18	CARDINAL
ajfa-11212	80	4	ias 11	ORG
ajfa-11212	81	1	american	NORP
ajfa-11212	81	2	fasb	ORG
ajfa-11212	81	3	2011	DATE
ajfa-11212	81	4	holzmann	ORG
ajfa-11212	81	5	munter	PERSON
ajfa-11212	81	6	2014	DATE
ajfa-11212	81	7	khamis	GPE
ajfa-11212	81	8	2016	DATE
ajfa-11212	82	1	1	CARDINAL
ajfa-11212	83	1	2	CARDINAL
ajfa-11212	84	1	3	CARDINAL
ajfa-11212	85	1	4	CARDINAL
ajfa-11212	86	1	5	CARDINAL
ajfa-11212	87	1	6	CARDINAL
ajfa-11212	87	2	u.s standards	GPE
ajfa-11212	89	1	3.2	CARDINAL
ajfa-11212	89	2	15	CARDINAL
ajfa-11212	89	3	one	CARDINAL
ajfa-11212	90	1	al-qashi	PERSON
ajfa-11212	90	2	al-aqla	ORG
ajfa-11212	90	3	2015	DATE
ajfa-11212	91	1	asian	NORP
ajfa-11212	91	2	finance & accounting	ORG
ajfa-11212	91	3	1946-052x 2017	MONEY
ajfa-11212	91	4	9	CARDINAL
ajfa-11212	91	5	1	CARDINAL
ajfa-11212	91	6	381	CARDINAL
ajfa-11212	91	7	al-shirazi	ORG
ajfa-11212	91	8	1990	DATE
ajfa-11212	94	1	2004	DATE
ajfa-11212	96	1	2014	DATE
ajfa-11212	97	1	3.3	CARDINAL
ajfa-11212	97	2	inn	GPE
ajfa-11212	98	1	five	CARDINAL
ajfa-11212	99	1	five	CARDINAL
ajfa-11212	99	2	abu nassar	PERSON
ajfa-11212	99	3	hamidat	ORG
ajfa-11212	99	4	2016	DATE
ajfa-11212	99	5	robert, 2015	ORG
ajfa-11212	99	6	2012	DATE
ajfa-11212	99	7	1	CARDINAL
ajfa-11212	100	1	one	CARDINAL
ajfa-11212	104	1	asian	NORP
ajfa-11212	104	2	finance & accounting	ORG
ajfa-11212	104	3	1946-052x 2017	MONEY
ajfa-11212	104	4	9	CARDINAL
ajfa-11212	104	5	1	CARDINAL
ajfa-11212	104	6	382	CARDINAL
ajfa-11212	104	7	2	CARDINAL
ajfa-11212	106	1	two	CARDINAL
ajfa-11212	108	1	3	CARDINAL
ajfa-11212	113	1	4	CARDINAL
ajfa-11212	117	1	asian journal of finance & accounting	ORG
ajfa-11212	117	2	1946-052x 2017	MONEY
ajfa-11212	117	3	9	CARDINAL
ajfa-11212	117	4	1	CARDINAL
ajfa-11212	117	5	383	CARDINAL
ajfa-11212	117	6	5	CARDINAL
ajfa-11212	120	1	3.4	CARDINAL
ajfa-11212	121	1	2014	DATE
ajfa-11212	121	2	tong	GPE
ajfa-11212	121	3	2015	DATE
ajfa-11212	121	4	abu nassar	PERSON
ajfa-11212	121	5	hamidat	ORG
ajfa-11212	121	6	2016	DATE
ajfa-11212	121	7	1	CARDINAL
ajfa-11212	123	1	2	CARDINAL
ajfa-11212	125	1	3	CARDINAL
ajfa-11212	129	1	4	CARDINAL
ajfa-11212	129	2	15	CARDINAL
ajfa-11212	130	1	lim et al	PERSON
ajfa-11212	130	2	2015	CARDINAL
ajfa-11212	130	3	malaysia	GPE
ajfa-11212	132	1	khamis	PERSON
ajfa-11212	132	2	2016	DATE
ajfa-11212	132	3	ifrs 15	DATE
ajfa-11212	132	4	egypt	GPE
ajfa-11212	133	1	ismail	PERSON
ajfa-11212	133	2	2014	DATE
ajfa-11212	133	3	15	CARDINAL
ajfa-11212	133	4	malaysia	GPE
ajfa-11212	133	5	asian journal of finance & accounting	ORG
ajfa-11212	133	6	1946-052x 2017	MONEY
ajfa-11212	134	1	9	CARDINAL
ajfa-11212	134	2	1	CARDINAL
ajfa-11212	134	3	384	CARDINAL
ajfa-11212	135	1	jordanian	NORP
ajfa-11212	135	2	15	CARDINAL
ajfa-11212	136	1	first	ORDINAL
ajfa-11212	136	2	jordanian	NORP
ajfa-11212	137	1	second	ORDINAL
ajfa-11212	137	2	jordanian	NORP
ajfa-11212	138	1	third	ORDINAL
ajfa-11212	138	2	jordanian	NORP
ajfa-11212	139	1	fourth	ORDINAL
ajfa-11212	139	2	h4	ORG
ajfa-11212	139	3	jordanian	NORP
ajfa-11212	139	4	5	CARDINAL
ajfa-11212	140	1	jordanian	NORP
ajfa-11212	140	2	15	CARDINAL
ajfa-11212	140	3	5.1	CARDINAL
ajfa-11212	140	4	jordanian	NORP
ajfa-11212	142	1	jordan	GPE
ajfa-11212	142	2	64	CARDINAL
ajfa-11212	142	3	amman stock exchange	ORG
ajfa-11212	143	1	100	CARDINAL
ajfa-11212	145	1	eighty-four	CARDINAL
ajfa-11212	147	1	5.2	CARDINAL
ajfa-11212	147	2	two	CARDINAL
ajfa-11212	148	1	saunders et al	PERSON
ajfa-11212	148	2	2007	DATE
ajfa-11212	151	1	asian	NORP
ajfa-11212	151	2	finance & accounting	ORG
ajfa-11212	151	3	1946-052x 2017	MONEY
ajfa-11212	151	4	9	CARDINAL
ajfa-11212	151	5	1	CARDINAL
ajfa-11212	151	6	385	CARDINAL
ajfa-11212	154	1	one	CARDINAL
ajfa-11212	155	1	secondary	ORDINAL
ajfa-11212	158	1	5.3	CARDINAL
ajfa-11212	158	2	jordanian	NORP
ajfa-11212	158	3	15	CARDINAL
ajfa-11212	160	1	two	CARDINAL
ajfa-11212	160	2	1	CARDINAL
ajfa-11212	161	1	2	CARDINAL
ajfa-11212	161	2	15	CARDINAL
ajfa-11212	161	3	jordanian	NORP
ajfa-11212	162	1	6	CARDINAL
ajfa-11212	162	2	jordanian	NORP
ajfa-11212	163	1	15	CARDINAL
ajfa-11212	163	2	jordanian	NORP
ajfa-11212	164	1	100	CARDINAL
ajfa-11212	165	1	eighty-four	CARDINAL
ajfa-11212	167	1	6.1	CARDINAL
ajfa-11212	167	2	kolmogorov-smirnov	ORG
ajfa-11212	168	1	1	CARDINAL
ajfa-11212	168	2	kolmogorov-smirnov	ORG
ajfa-11212	168	3	1.084	CARDINAL
ajfa-11212	168	4	.190	CARDINAL
ajfa-11212	169	1	asian journal of finance & accounting	ORG
ajfa-11212	169	2	1946-052x 2017	MONEY
ajfa-11212	169	3	9	CARDINAL
ajfa-11212	169	4	1	CARDINAL
ajfa-11212	169	5	386	CARDINAL
ajfa-11212	169	6	1	CARDINAL
ajfa-11212	170	1	one	CARDINAL
ajfa-11212	170	2	kolmogorov-smirnov	ORG
ajfa-11212	170	3	84	CARDINAL
ajfa-11212	170	4	3.7143	CARDINAL
ajfa-11212	171	1	1.084	CARDINAL
ajfa-11212	173	1	2	CARDINAL
ajfa-11212	173	2	.190	CARDINAL
ajfa-11212	175	1	6.2	CARDINAL
ajfa-11212	176	1	2	CARDINAL
ajfa-11212	177	1	2	CARDINAL
ajfa-11212	177	2	higher than 0.70	CARDINAL
ajfa-11212	179	1	2	CARDINAL
ajfa-11212	179	2	0.81	CARDINAL
ajfa-11212	179	3	0.88	CARDINAL
ajfa-11212	179	4	0.75	CARDINAL
ajfa-11212	179	5	15 0.84	CARDINAL
ajfa-11212	179	6	0.89 6.3	CARDINAL
ajfa-11212	179	7	84	CARDINAL
ajfa-11212	179	8	jordanian	NORP
ajfa-11212	180	1	3	CARDINAL
ajfa-11212	181	1	asian	NORP
ajfa-11212	181	2	finance & accounting	ORG
ajfa-11212	181	3	1946-052x 2017	MONEY
ajfa-11212	181	4	9	CARDINAL
ajfa-11212	181	5	1	CARDINAL
ajfa-11212	181	6	387	CARDINAL
ajfa-11212	181	7	3	CARDINAL
ajfa-11212	182	1	8 9.5%	PERCENT
ajfa-11212	182	2	61 72.6 %	PERCENT
ajfa-11212	182	3	11 13.1%	PERCENT
ajfa-11212	182	4	ph.d	ORG
ajfa-11212	182	5	4 4.8%	PERCENT
ajfa-11212	182	6	84 100%	PERCENT
ajfa-11212	182	7	65	CARDINAL
ajfa-11212	182	8	77.4%	PERCENT
ajfa-11212	182	9	9 10.7%	PERCENT
ajfa-11212	182	10	8 9.5% other 2 2.4%	PERCENT
ajfa-11212	182	11	84 100%	PERCENT
ajfa-11212	182	12	5 years	DATE
ajfa-11212	182	13	6 -10 years 43	DATE
ajfa-11212	182	14	51.2%	PERCENT
ajfa-11212	182	15	11 –	DATE
ajfa-11212	182	16	15 years 11	DATE
ajfa-11212	182	17	13.1%	PERCENT
ajfa-11212	182	18	16 years	DATE
ajfa-11212	182	19	10 11.9%	PERCENT
ajfa-11212	182	20	84 100%	PERCENT
ajfa-11212	182	21	40 47.6%	PERCENT
ajfa-11212	182	22	23 27.4%	PERCENT
ajfa-11212	182	23	14 16.7%	PERCENT
ajfa-11212	182	24	7 8.3%	PERCENT
ajfa-11212	182	25	84 100%	PERCENT
ajfa-11212	182	26	3	CARDINAL
ajfa-11212	182	27	72.6%	PERCENT
ajfa-11212	182	28	phd	PERSON
ajfa-11212	182	29	4.8%	PERCENT
ajfa-11212	183	1	77.4%	PERCENT
ajfa-11212	184	1	about half	CARDINAL
ajfa-11212	184	2	51.2%	PERCENT
ajfa-11212	184	3	6-10 years	DATE
ajfa-11212	185	1	16 years	DATE
ajfa-11212	185	2	11.9%	PERCENT
ajfa-11212	186	1	47.6%	PERCENT
ajfa-11212	187	1	8.3%	PERCENT
ajfa-11212	188	1	6.4	CARDINAL
ajfa-11212	188	2	4	CARDINAL
ajfa-11212	189	1	asian	NORP
ajfa-11212	189	2	finance & accounting	ORG
ajfa-11212	189	3	1946-052x 2017	MONEY
ajfa-11212	190	1	9	CARDINAL
ajfa-11212	190	2	1	CARDINAL
ajfa-11212	190	3	388	CARDINAL
ajfa-11212	191	1	jordanian	NORP
ajfa-11212	191	2	3.89	CARDINAL
ajfa-11212	191	3	4	CARDINAL
ajfa-11212	191	4	4.35	CARDINAL
ajfa-11212	191	5	6	CARDINAL
ajfa-11212	192	1	3.68	CARDINAL
ajfa-11212	192	2	3	CARDINAL
ajfa-11212	193	1	4	CARDINAL
ajfa-11212	193	2	jordanian	NORP
ajfa-11212	195	1	1	CARDINAL
ajfa-11212	196	1	4.02	CARDINAL
ajfa-11212	196	2	2	CARDINAL
ajfa-11212	197	1	3.83	CARDINAL
ajfa-11212	197	2	3	CARDINAL
ajfa-11212	198	1	3.68 1.09	CARDINAL
ajfa-11212	198	2	4	CARDINAL
ajfa-11212	199	1	3.69 1.17 6 high 5	QUANTITY
ajfa-11212	201	1	3.90	CARDINAL
ajfa-11212	201	2	6	CARDINAL
ajfa-11212	202	1	4.35	CARDINAL
ajfa-11212	202	2	0.75 1 high 7	QUANTITY
ajfa-11212	204	1	3.73 1.15 5	CARDINAL
ajfa-11212	204	2	3.89 0.49	QUANTITY
ajfa-11212	204	3	5	CARDINAL
ajfa-11212	204	4	jordanian	NORP
ajfa-11212	205	1	3.96	CARDINAL
ajfa-11212	205	2	5	CARDINAL
ajfa-11212	205	3	4.42	CARDINAL
ajfa-11212	205	4	4	CARDINAL
ajfa-11212	206	1	3.60	CARDINAL
ajfa-11212	206	2	fifth	ORDINAL
ajfa-11212	207	1	asian	NORP
ajfa-11212	207	2	finance & accounting	ORG
ajfa-11212	207	3	1946-052x 2017	MONEY
ajfa-11212	207	4	9	CARDINAL
ajfa-11212	207	5	1 ajfa.macrothink.org	CARDINAL
ajfa-11212	207	6	389	CARDINAL
ajfa-11212	207	7	5	CARDINAL
ajfa-11212	207	8	jordanian	NORP
ajfa-11212	209	1	1	CARDINAL
ajfa-11212	210	1	3.99	CARDINAL
ajfa-11212	211	1	3.90	CARDINAL
ajfa-11212	213	1	3.67 1.08	CARDINAL
ajfa-11212	213	2	4	CARDINAL
ajfa-11212	214	1	4.42 0.73	CARDINAL
ajfa-11212	216	1	3.60	CARDINAL
ajfa-11212	216	2	6	CARDINAL
ajfa-11212	217	1	4.19 0.83 2	QUANTITY
ajfa-11212	217	2	3.96 0.78	CARDINAL
ajfa-11212	217	3	6	CARDINAL
ajfa-11212	217	4	jordanian	NORP
ajfa-11212	217	5	2.94	CARDINAL
ajfa-11212	218	1	3.02	CARDINAL
ajfa-11212	218	2	fifth	ORDINAL
ajfa-11212	219	1	2.56	CARDINAL
ajfa-11212	219	2	7	CARDINAL
ajfa-11212	220	1	asian journal of finance & accounting	ORG
ajfa-11212	220	2	1946-052x 2017	MONEY
ajfa-11212	220	3	9	CARDINAL
ajfa-11212	220	4	1	CARDINAL
ajfa-11212	220	5	390	CARDINAL
ajfa-11212	220	6	6	CARDINAL
ajfa-11212	220	7	jordanian	NORP
ajfa-11212	222	1	1	CARDINAL
ajfa-11212	223	1	3.63	CARDINAL
ajfa-11212	223	2	2	CARDINAL
ajfa-11212	224	1	2.80	CARDINAL
ajfa-11212	224	2	3	CARDINAL
ajfa-11212	225	1	3.01	CARDINAL
ajfa-11212	225	2	4	CARDINAL
ajfa-11212	226	1	2.88	CARDINAL
ajfa-11212	226	2	5	CARDINAL
ajfa-11212	227	1	3.02 1.24 2	CARDINAL
ajfa-11212	227	2	6	CARDINAL
ajfa-11212	228	1	2.69 1.21 6	CARDINAL
ajfa-11212	229	1	2.56	CARDINAL
ajfa-11212	229	2	2.94 0.75	CARDINAL
ajfa-11212	229	3	7	CARDINAL
ajfa-11212	229	4	jordanian	NORP
ajfa-11212	229	5	4.17	CARDINAL
ajfa-11212	230	1	7	CARDINAL
ajfa-11212	230	2	4.4	CARDINAL
ajfa-11212	230	3	fourth	ORDINAL
ajfa-11212	231	1	3.96	CARDINAL
ajfa-11212	231	2	fifth	ORDINAL
ajfa-11212	232	1	asian	NORP
ajfa-11212	232	2	finance & accounting	ORG
ajfa-11212	232	3	1946-052x 2017	MONEY
ajfa-11212	232	4	9	CARDINAL
ajfa-11212	232	5	1	CARDINAL
ajfa-11212	232	6	391	CARDINAL
ajfa-11212	232	7	7	CARDINAL
ajfa-11212	232	8	jordanian	NORP
ajfa-11212	233	1	1	CARDINAL
ajfa-11212	233	2	the financial department	ORG
ajfa-11212	234	1	4.10	CARDINAL
ajfa-11212	234	2	2	CARDINAL
ajfa-11212	234	3	ifrs 15	DATE
ajfa-11212	235	1	4.12 0.97 3	CARDINAL
ajfa-11212	236	1	4.38 0.88 2	QUANTITY
ajfa-11212	236	2	4	CARDINAL
ajfa-11212	237	1	4.40 0.79 1 high 5	QUANTITY
ajfa-11212	238	1	3.96 1.11 6 high 6	QUANTITY
ajfa-11212	239	1	4.05	CARDINAL
ajfa-11212	239	2	4.17 0.72	CARDINAL
ajfa-11212	239	3	6.5	CARDINAL
ajfa-11212	239	4	first	ORDINAL
ajfa-11212	239	5	jordanian	NORP
ajfa-11212	240	1	one	CARDINAL
ajfa-11212	241	1	8)	CARDINAL
ajfa-11212	241	2	16.414	CARDINAL
ajfa-11212	243	1	jordanian	NORP
ajfa-11212	243	2	15	CARDINAL
ajfa-11212	243	3	8	CARDINAL
ajfa-11212	244	1	one	CARDINAL
ajfa-11212	244	2	first	ORDINAL
ajfa-11212	245	1	3.89 0.49 83	CARDINAL
ajfa-11212	245	2	second	ORDINAL
ajfa-11212	245	3	jordanian	NORP
ajfa-11212	246	1	first	ORDINAL
ajfa-11212	246	2	second	ORDINAL
ajfa-11212	246	3	one	CARDINAL
ajfa-11212	247	1	9	CARDINAL
ajfa-11212	248	1	asian	NORP
ajfa-11212	248	2	finance & accounting	ORG
ajfa-11212	248	3	1946-052x 2017	MONEY
ajfa-11212	248	4	9	CARDINAL
ajfa-11212	248	5	1	CARDINAL
ajfa-11212	248	6	392	CARDINAL
ajfa-11212	249	1	jordanian	NORP
ajfa-11212	249	2	15	CARDINAL
ajfa-11212	249	3	9	CARDINAL
ajfa-11212	249	4	one	CARDINAL
ajfa-11212	249	5	second	ORDINAL
ajfa-11212	251	1	3.96 0.78	CARDINAL
ajfa-11212	251	2	third	ORDINAL
ajfa-11212	251	3	jordanian	NORP
ajfa-11212	251	4	15	CARDINAL
ajfa-11212	251	5	10	CARDINAL
ajfa-11212	251	6	one	CARDINAL
ajfa-11212	251	7	third	ORDINAL
ajfa-11212	252	1	0.709	CARDINAL
ajfa-11212	254	1	jordanian	NORP
ajfa-11212	254	2	15	CARDINAL
ajfa-11212	254	3	10	CARDINAL
ajfa-11212	255	1	one	CARDINAL
ajfa-11212	255	2	third	ORDINAL
ajfa-11212	257	1	2.94 0.75	CARDINAL
ajfa-11212	257	2	0.480	CARDINAL
ajfa-11212	257	3	fourth	ORDINAL
ajfa-11212	257	4	h4	ORG
ajfa-11212	257	5	jordanian	NORP
ajfa-11212	257	6	15	CARDINAL
ajfa-11212	258	1	one	CARDINAL
ajfa-11212	258	2	fourth	ORDINAL
ajfa-11212	258	3	11	CARDINAL
ajfa-11212	259	1	.000	CARDINAL
ajfa-11212	261	1	jordanian	NORP
ajfa-11212	261	2	15	CARDINAL
ajfa-11212	261	3	11	CARDINAL
ajfa-11212	262	1	one	CARDINAL
ajfa-11212	262	2	fourth	ORDINAL
ajfa-11212	264	1	4.17 0.72	CARDINAL
ajfa-11212	264	2	83	CARDINAL
ajfa-11212	264	3	7	CARDINAL
ajfa-11212	266	1	asian	NORP
ajfa-11212	266	2	finance & accounting	ORG
ajfa-11212	266	3	1946-052x 2017	MONEY
ajfa-11212	266	4	9	CARDINAL
ajfa-11212	266	5	1 ajfa.macrothink.org	CARDINAL
ajfa-11212	266	6	393	CARDINAL
ajfa-11212	266	7	jordanian	NORP
ajfa-11212	266	8	15	CARDINAL
ajfa-11212	267	1	jordanian	NORP
ajfa-11212	267	2	ifrs 15	DATE
ajfa-11212	268	1	jordanian	NORP
ajfa-11212	269	1	jordanian	NORP
ajfa-11212	274	1	jordanian	NORP
ajfa-11212	274	2	15	CARDINAL
ajfa-11212	275	1	abu nassar	PERSON
ajfa-11212	275	2	mohammed, & hamidat juma	ORG
ajfa-11212	276	1	2016	CARDINAL
ajfa-11212	277	1	dar wael	PERSON
ajfa-11212	277	2	third	ORDINAL
ajfa-11212	277	3	amman	GPE
ajfa-11212	277	4	aburman	ORG
ajfa-11212	277	5	shadi, & abdel latif	ORG
ajfa-11212	278	1	2014	DATE
ajfa-11212	279	1	jordanian	NORP
ajfa-11212	280	1	asian journal of finance & accounting	ORG
ajfa-11212	280	2	1946-052x 2017	MONEY
ajfa-11212	280	3	9	CARDINAL
ajfa-11212	280	4	1	CARDINAL
ajfa-11212	280	5	394	CARDINAL
ajfa-11212	280	6	arab university	ORG
ajfa-11212	280	7	jordan	GPE
ajfa-11212	281	1	al naqib	PERSON
ajfa-11212	281	2	kamal	PERSON
ajfa-11212	281	3	abdul aziz	PERSON
ajfa-11212	281	4	2004	DATE
ajfa-11212	283	1	amman	GPE
ajfa-11212	283	2	dar wael	ORG
ajfa-11212	283	3	hussein, & hamdan	ORG
ajfa-11212	284	1	2008	DATE
ajfa-11212	285	1	amman	GPE
ajfa-11212	285	2	jordan	GPE
ajfa-11212	285	3	dar al-thaqafa	PERSON
ajfa-11212	285	4	first	ORDINAL
ajfa-11212	286	1	al-qashi	PERSON
ajfa-11212	286	2	mohammed mansour	PERSON
ajfa-11212	286	3	2015	CARDINAL
ajfa-11212	287	1	arab	NORP
ajfa-11212	288	1	algerian journal of accounting	ORG
ajfa-11212	288	2	1	CARDINAL
ajfa-11212	289	1	al-shirazi	PERSON
ajfa-11212	289	2	abbas	PERSON
ajfa-11212	290	1	mahdi	NORP
ajfa-11212	291	1	1990	DATE
ajfa-11212	293	1	kuwait	GPE
ajfa-11212	295	1	amman stock exchange	ORG
ajfa-11212	296	1	2017	CARDINAL
ajfa-11212	297	1	15/2	CARDINAL
ajfa-11212	298	1	luis	PERSON
ajfa-11212	298	2	2015	CARDINAL
ajfa-11212	300	1	ssrn	PERSON
ajfa-11212	300	2	2597787	DATE
ajfa-11212	301	1	28 apr	TIME
ajfa-11212	301	2	https://doi.org/10.2139/ssrn.2597787 ciesielski	ORG
ajfa-11212	301	3	jack	PERSON
ajfa-11212	302	1	t., & weirich.	ORG
ajfa-11212	302	2	thomas.	PERSON
ajfa-11212	303	1	r.	PERSON
ajfa-11212	303	2	2011	DATE
ajfa-11212	304	1	convergence	PERSON
ajfa-11212	305	1	quarterly	DATE
ajfa-11212	306	1	dalkiliç	ORG
ajfa-11212	306	2	ali fatih	PERSON
ajfa-11212	307	1	2014	DATE
ajfa-11212	309	1	contemporary economics	ORG
ajfa-11212	309	2	4(3	CARDINAL
ajfa-11212	309	3	67	CARDINAL
ajfa-11212	310	1	hasanen	ORG
ajfa-11212	310	2	mostafa	PERSON
ajfa-11212	310	3	hamed, sadek, & abo talib	ORG
ajfa-11212	310	4	mohamed.	PERSON
ajfa-11212	310	5	2014	DATE
ajfa-11212	311	1	fasb	ORG
ajfa-11212	311	2	egypt	GPE
ajfa-11212	312	1	international journal of academic research	ORG
ajfa-11212	312	2	6(3	CARDINAL
ajfa-11212	312	3	269	CARDINAL
ajfa-11212	313	1	https://doi.org/10.7813/2075-4124.2014/6-3/b.40 holzmann	GPE
ajfa-11212	313	2	o. j., & munter	PERSON
ajfa-11212	313	3	2014	DATE
ajfa-11212	315	1	25(6	CARDINAL
ajfa-11212	315	2	73	CARDINAL
ajfa-11212	316	1	https://doi.org/10.1002/jcaf.21992 ismail	PERSON
ajfa-11212	316	2	hashanah	GPE
ajfa-11212	317	1	2014	DATE
ajfa-11212	318	1	15	CARDINAL
ajfa-11212	318	2	malaysian	NORP
ajfa-11212	319	1	5(13	CARDINAL
ajfa-11212	320	1	karina	PERSON
ajfa-11212	321	1	2015	CARDINAL
ajfa-11212	323	1	4(3	CARDINAL
ajfa-11212	324	1	khamis	PERSON
ajfa-11212	324	2	amr m.	PERSON
ajfa-11212	324	3	2016	DATE
ajfa-11212	325	1	ifrs 15	DATE
ajfa-11212	325	2	egypt	GPE
ajfa-11212	326	1	35th	ORDINAL
ajfa-11212	326	2	30 31 may 2016	DATE
ajfa-11212	326	3	american university	ORG
ajfa-11212	326	4	emirates	GPE
ajfa-11212	326	5	dubai	GPE
ajfa-11212	326	6	uae	GPE
ajfa-11212	326	7	saunders	ORG
ajfa-11212	326	8	m., lewis, p.,	PERSON
ajfa-11212	327	1	2007	DATE
ajfa-11212	328	1	a.	PERSON
ajfa-11212	328	2	fourth	ORDINAL
ajfa-11212	329	1	essex	GPE
ajfa-11212	329	2	england	GPE
ajfa-11212	330	1	lim	PERSON
ajfa-11212	330	2	devi	PERSON
ajfa-11212	330	3	s. s.	PERSON
ajfa-11212	330	4	2015	CARDINAL
ajfa-11212	331	1	ifrs 15	DATE
ajfa-11212	331	2	malaysia	GPE
ajfa-11212	332	1	21(6	CARDINAL
ajfa-11212	332	2	1781-1785	DATE
ajfa-11212	333	1	asian	NORP
ajfa-11212	333	2	finance & accounting	ORG
ajfa-11212	333	3	1946-052x 2017	MONEY
ajfa-11212	333	4	9	CARDINAL
ajfa-11212	333	5	1	CARDINAL
ajfa-11212	333	6	395	CARDINAL
ajfa-11212	333	7	mccarthy	PERSON
ajfa-11212	333	8	m., & mccarthy	PERSON
ajfa-11212	333	9	r.	PERSON
ajfa-11212	333	10	2014	DATE
ajfa-11212	335	1	14(6	DATE
ajfa-11212	335	2	21	DATE
ajfa-11212	336	1	robert a.	PERSON
ajfa-11212	336	2	2015	CARDINAL
ajfa-11212	338	1	85(3	TIME
ajfa-11212	339	1	sabayhi	ORG
ajfa-11212	340	1	2011	DATE
ajfa-11212	341	1	university of algiers	ORG
ajfa-11212	341	2	algeria	GPE
ajfa-11212	342	1	steele	PERSON
ajfa-11212	342	2	c. a.	PERSON
ajfa-11212	342	3	2012	DATE
ajfa-11212	344	1	87	DATE
ajfa-11212	345	1	tong	GPE
ajfa-11212	345	2	tan liong	PERSON
ajfa-11212	346	1	2015	CARDINAL
ajfa-11212	347	1	15	CARDINAL
ajfa-11212	348	1	ken	PERSON
ajfa-11212	349	1	2014	DATE