id	sid	eid	entity	type
ajfa-11407	1	1	asian journal of finance & accounting	ORG
ajfa-11407	1	2	1946-052x 2017	MONEY
ajfa-11407	1	3	9	CARDINAL
ajfa-11407	1	4	1	CARDINAL
ajfa-11407	1	5	464	CARDINAL
ajfa-11407	1	6	standard (ifrs	ORG
ajfa-11407	1	7	leeds beckett university	ORG
ajfa-11407	1	8	leeds	GPE
ajfa-11407	1	9	uk e	GPE
ajfa-11407	2	1	april 2, 2017	DATE
ajfa-11407	2	2	may 17	DATE
ajfa-11407	2	3	2017	CARDINAL
ajfa-11407	2	4	june 1	DATE
ajfa-11407	2	5	2017	CARDINAL
ajfa-11407	3	1	nigeria	GPE
ajfa-11407	4	1	2012-2016	DATE
ajfa-11407	4	2	nigeria	NORP
ajfa-11407	4	3	2007-2011	DATE
ajfa-11407	4	4	nigeria	GPE
ajfa-11407	4	5	5years	CARDINAL
ajfa-11407	5	1	roe, pat	FAC
ajfa-11407	6	1	nigerian	NORP
ajfa-11407	6	2	gaap	PERSON
ajfa-11407	7	1	nigerian	NORP
ajfa-11407	7	2	gaap	PERSON
ajfa-11407	8	1	nigeria	GPE
ajfa-11407	9	1	ifrs	GPE
ajfa-11407	9	2	nigeria	GPE
ajfa-11407	9	3	asian journal of finance & accounting	ORG
ajfa-11407	9	4	1946-052x 2017	MONEY
ajfa-11407	9	5	9	CARDINAL
ajfa-11407	9	6	1	CARDINAL
ajfa-11407	9	7	465 1	CARDINAL
ajfa-11407	10	1	the united states of america (usa	GPE
ajfa-11407	10	2	london	GPE
ajfa-11407	10	3	united kingdom	GPE
ajfa-11407	12	1	between 1973 and 2000	DATE
ajfa-11407	12	2	iasc	NORP
ajfa-11407	12	3	1973	DATE
ajfa-11407	12	4	australia	GPE
ajfa-11407	12	5	canada	GPE
ajfa-11407	12	6	france	GPE
ajfa-11407	12	7	germany	GPE
ajfa-11407	12	8	japan	GPE
ajfa-11407	12	9	mexico	GPE
ajfa-11407	12	10	netherlands	GPE
ajfa-11407	12	11	united kingdom	GPE
ajfa-11407	12	12	ireland	GPE
ajfa-11407	12	13	u.s.	GPE
ajfa-11407	13	1	april 2001	DATE
ajfa-11407	14	1	iasc	ORG
ajfa-11407	14	2	deloitte	ORG
ajfa-11407	14	3	120	CARDINAL
ajfa-11407	15	1	2015	DATE
ajfa-11407	16	1	nigeria	GPE
ajfa-11407	17	1	nigeria	GPE
ajfa-11407	18	1	nigeria	GPE
ajfa-11407	20	1	nigeria	GPE
ajfa-11407	20	2	2nd	ORDINAL
ajfa-11407	20	3	september 2010	DATE
ajfa-11407	22	1	december 31, 2012	DATE
ajfa-11407	23	1	frc	ORG
ajfa-11407	23	2	nigerian	NORP
ajfa-11407	23	3	martins-kuye	PERSON
ajfa-11407	24	1	nigerian	NORP
ajfa-11407	24	2	2012	DATE
ajfa-11407	25	1	asian journal of finance & accounting	ORG
ajfa-11407	25	2	1946-052x 2017	MONEY
ajfa-11407	26	1	9	CARDINAL
ajfa-11407	26	2	466	CARDINAL
ajfa-11407	26	3	pincus	ORG
ajfa-11407	26	4	2001	DATE
ajfa-11407	27	1	daske	GPE
ajfa-11407	27	2	2006	DATE
ajfa-11407	28	1	2003	DATE
ajfa-11407	28	2	lambert et al.	PERSON
ajfa-11407	28	3	2007	DATE
ajfa-11407	29	1	nigeria	GPE
ajfa-11407	29	2	2015	DATE
ajfa-11407	31	1	nigeria	GPE
ajfa-11407	32	1	african	NORP
ajfa-11407	32	2	nigeria	NORP
ajfa-11407	32	3	up to 70%	PERCENT
ajfa-11407	33	1	nigeria	NORP
ajfa-11407	36	1	1.2	CARDINAL
ajfa-11407	36	2	1	CARDINAL
ajfa-11407	37	1	2	CARDINAL
ajfa-11407	38	1	1.3	CARDINAL
ajfa-11407	38	2	1	CARDINAL
ajfa-11407	38	3	nigeria	GPE
ajfa-11407	39	1	asian journal of finance & accounting	ORG
ajfa-11407	39	2	1946-052x 2017	MONEY
ajfa-11407	39	3	9	CARDINAL
ajfa-11407	39	4	467 2	DATE
ajfa-11407	39	5	nigeria	GPE
ajfa-11407	40	1	2	CARDINAL
ajfa-11407	40	2	chua	ORG
ajfa-11407	40	3	taylor	PERSON
ajfa-11407	40	4	2008	DATE
ajfa-11407	40	5	liu	PERSON
ajfa-11407	40	6	liu	PERSON
ajfa-11407	40	7	2011	DATE
ajfa-11407	42	1	daske et al.	PERSON
ajfa-11407	42	2	2008	DATE
ajfa-11407	43	1	2007	DATE
ajfa-11407	45	1	one	CARDINAL
ajfa-11407	45	2	taylor	PERSON
ajfa-11407	45	3	2008	DATE
ajfa-11407	45	4	2006	DATE
ajfa-11407	46	1	2004	DATE
ajfa-11407	47	1	93).there	CARDINAL
ajfa-11407	47	2	2007	DATE
ajfa-11407	48	1	tendeloo	PERSON
ajfa-11407	48	2	2005	DATE
ajfa-11407	51	1	barth et al	PERSON
ajfa-11407	52	1	2008	DATE
ajfa-11407	54	1	emenyonu	ORG
ajfa-11407	54	2	1996	DATE
ajfa-11407	54	3	1998	DATE
ajfa-11407	55	1	1999	DATE
ajfa-11407	55	2	murphy	PERSON
ajfa-11407	55	3	1999	DATE
ajfa-11407	57	1	pincus	ORG
ajfa-11407	57	2	2001	DATE
ajfa-11407	58	1	bryant asian journal of finance & accounting	ORG
ajfa-11407	58	2	1946-052x 2017	MONEY
ajfa-11407	58	3	9	CARDINAL
ajfa-11407	59	1	1	CARDINAL
ajfa-11407	59	2	468	CARDINAL
ajfa-11407	59	3	2000	DATE
ajfa-11407	59	4	pincus	ORG
ajfa-11407	59	5	2001	DATE
ajfa-11407	59	6	us	GPE
ajfa-11407	61	1	brochet et al	PERSON
ajfa-11407	62	1	2013	DATE
ajfa-11407	63	1	armstrong et al	PERSON
ajfa-11407	63	2	2010	DATE
ajfa-11407	66	1	lee et al	PERSON
ajfa-11407	67	1	2010	DATE
ajfa-11407	68	1	glaum et al	PERSON
ajfa-11407	69	1	2013	DATE
ajfa-11407	69	2	germany	GPE
ajfa-11407	69	3	1997 to 2005	DATE
ajfa-11407	72	1	1998	DATE
ajfa-11407	74	1	2000	DATE
ajfa-11407	74	2	nobesand parker	PERSON
ajfa-11407	74	3	2006	DATE
ajfa-11407	74	4	2006	DATE
ajfa-11407	74	5	2007	DATE
ajfa-11407	75	1	cairns	PERSON
ajfa-11407	75	2	1990	DATE
ajfa-11407	76	1	mueller	ORG
ajfa-11407	76	2	1984	DATE
ajfa-11407	76	3	2004	DATE
ajfa-11407	78	1	xiang	PERSON
ajfa-11407	78	2	1998	DATE
ajfa-11407	78	3	china	GPE
ajfa-11407	80	1	nigeria	GPE
ajfa-11407	81	1	3	CARDINAL
ajfa-11407	81	2	3.1	CARDINAL
ajfa-11407	83	1	asian	NORP
ajfa-11407	83	2	finance & accounting	ORG
ajfa-11407	83	3	1946-052x 2017	MONEY
ajfa-11407	83	4	9	CARDINAL
ajfa-11407	83	5	1	CARDINAL
ajfa-11407	83	6	469	CARDINAL
ajfa-11407	85	1	2003	DATE
ajfa-11407	86	1	annual	DATE
ajfa-11407	86	2	nigeria	NORP
ajfa-11407	87	1	liu et al.	PERSON
ajfa-11407	87	2	2011	DATE
ajfa-11407	87	3	shernaz	PERSON
ajfa-11407	87	4	secondary	ORDINAL
ajfa-11407	87	5	2003	DATE
ajfa-11407	87	6	2006	DATE
ajfa-11407	87	7	3.2	CARDINAL
ajfa-11407	87	8	3.2.1	CARDINAL
ajfa-11407	87	9	two	CARDINAL
ajfa-11407	87	10	post ifrs	ORG
ajfa-11407	88	1	nigeria	GPE
ajfa-11407	88	2	2012 financial year	DATE
ajfa-11407	89	1	nigeria	GPE
ajfa-11407	89	2	sas	ORG
ajfa-11407	90	1	5years	CARDINAL
ajfa-11407	90	2	nigeria	GPE
ajfa-11407	90	3	2007	DATE
ajfa-11407	90	4	2011	DATE
ajfa-11407	90	5	5years	CARDINAL
ajfa-11407	90	6	2012	DATE
ajfa-11407	90	7	2016	DATE
ajfa-11407	91	1	the five years	DATE
ajfa-11407	92	1	al.	GPE
ajfa-11407	92	2	2011	DATE
ajfa-11407	92	3	bodhanwala	GPE
ajfa-11407	92	4	shernaz	GPE
ajfa-11407	92	5	2016	DATE
ajfa-11407	92	6	3.2.2	CARDINAL
ajfa-11407	92	7	ten	CARDINAL
ajfa-11407	92	8	nigeria	GPE
ajfa-11407	93	1	3.2.3	CARDINAL
ajfa-11407	93	2	nigeria	GPE
ajfa-11407	94	1	nigeria plc	ORG
ajfa-11407	94	2	oando plc	ORG
ajfa-11407	94	3	forte oil plc	ORG
ajfa-11407	94	4	con oil plc	ORG
ajfa-11407	95	1	second	ORDINAL
ajfa-11407	96	1	2006	DATE
ajfa-11407	97	1	3.2.4	CARDINAL
ajfa-11407	97	2	2012	DATE
ajfa-11407	97	3	2016	DATE
ajfa-11407	98	1	between 2007 and 2011	DATE
ajfa-11407	98	2	annual	DATE
ajfa-11407	98	3	nigeria	GPE
ajfa-11407	98	4	asian	NORP
ajfa-11407	98	5	finance & accounting	ORG
ajfa-11407	98	6	1946-052x 2017	MONEY
ajfa-11407	99	1	9	CARDINAL
ajfa-11407	99	2	1	CARDINAL
ajfa-11407	99	3	470	CARDINAL
ajfa-11407	99	4	roe, pat	FAC
ajfa-11407	99	5	nigeria	GPE
ajfa-11407	100	1	3.2.5	CARDINAL
ajfa-11407	102	1	nigeria	GPE
ajfa-11407	103	1	bodhanwala	GPE
ajfa-11407	103	2	shernaz	PERSON
ajfa-11407	103	3	2016	DATE
ajfa-11407	104	1	4	CARDINAL
ajfa-11407	106	1	1	CARDINAL
ajfa-11407	107	1	nigerian	NORP
ajfa-11407	107	2	gaap	PERSON
ajfa-11407	108	1	gaap	PERSON
ajfa-11407	108	2	4 0.04	CARDINAL
ajfa-11407	108	3	4 1.14 1.01 1.17 0.29	MONEY
ajfa-11407	108	4	4 0.24 0.31	QUANTITY
ajfa-11407	108	5	0.73	CARDINAL
ajfa-11407	108	6	1	CARDINAL
ajfa-11407	108	7	roe, pat	ORG
ajfa-11407	108	8	nigerian	NORP
ajfa-11407	108	9	gaap	PERSON
ajfa-11407	108	10	nigeria	GPE
ajfa-11407	108	11	0.05	CARDINAL
ajfa-11407	108	12	95%	PERCENT
ajfa-11407	109	1	roe, pat	LAW
ajfa-11407	109	2	nigerian	NORP
ajfa-11407	109	3	gaap	PERSON
ajfa-11407	110	1	four	CARDINAL
ajfa-11407	111	1	roe	PRODUCT
ajfa-11407	111	2	nigerian	NORP
ajfa-11407	111	3	around 67%	PERCENT
ajfa-11407	112	1	nigerian	NORP
ajfa-11407	112	2	gaap	PERSON
ajfa-11407	112	3	roe	LAW
ajfa-11407	113	1	nigerian	NORP
ajfa-11407	113	2	73%.this	CARDINAL
ajfa-11407	113	3	nigerian	NORP
ajfa-11407	113	4	gaap	PERSON
ajfa-11407	114	1	asian journal of finance & accounting	ORG
ajfa-11407	114	2	1946-052x 2017	MONEY
ajfa-11407	114	3	9	CARDINAL
ajfa-11407	114	4	1	CARDINAL
ajfa-11407	114	5	471	CARDINAL
ajfa-11407	114	6	2	CARDINAL
ajfa-11407	114	7	nigerian	NORP
ajfa-11407	114	8	gaap	PERSON
ajfa-11407	114	9	ifrs standard deviation standard error	ORG
ajfa-11407	115	1	gaap ifrs nig	ORG
ajfa-11407	116	1	gaap	PERSON
ajfa-11407	116	2	4 0.26 0.38 0.13 0.19 pat	QUANTITY
ajfa-11407	116	3	4	CARDINAL
ajfa-11407	116	4	0.07 1.85 0.04 0.93	QUANTITY
ajfa-11407	116	5	4 0.19 0.13 0.10 0.07	QUANTITY
ajfa-11407	116	6	4 0.26 0.22 0.13 0.11	QUANTITY
ajfa-11407	116	7	2	CARDINAL
ajfa-11407	117	1	second	ORDINAL
ajfa-11407	117	2	around 93%	PERCENT
ajfa-11407	118	1	nigerian	NORP
ajfa-11407	118	2	gaap	PERSON
ajfa-11407	119	1	5	CARDINAL
ajfa-11407	119	2	roe, pat	ORG
ajfa-11407	119	3	nigerian	NORP
ajfa-11407	119	4	gaap	PERSON
ajfa-11407	119	5	nigeria	GPE
ajfa-11407	121	1	shernaz	PERSON
ajfa-11407	121	2	2016	DATE
ajfa-11407	121	3	tendeloo	PERSON
ajfa-11407	121	4	2005	DATE
ajfa-11407	122	1	nigerian	NORP
ajfa-11407	122	2	gaap	PERSON
ajfa-11407	123	1	nigerian	NORP
ajfa-11407	123	2	gaap	PERSON
ajfa-11407	128	1	armstrong, c.	PERSON
ajfa-11407	128	2	m.	PERSON
ajfa-11407	128	3	2010	DATE
ajfa-11407	129	1	europe	LOC
ajfa-11407	131	1	31-61	CARDINAL
ajfa-11407	132	1	h., & pincus	ORG
ajfa-11407	132	2	m. (2001	PERSON
ajfa-11407	134	1	journal of accounting research	ORG
ajfa-11407	134	2	417	CARDINAL
ajfa-11407	135	1	w. r., & lang	PERSON
ajfa-11407	135	2	m. h. (	PERSON
ajfa-11407	136	1	asian	NORP
ajfa-11407	136	2	finance & accounting	ORG
ajfa-11407	136	3	1946-052x 2017	MONEY
ajfa-11407	136	4	9	CARDINAL
ajfa-11407	136	5	1	CARDINAL
ajfa-11407	136	6	472	CARDINAL
ajfa-11407	137	1	46(3	CARDINAL
ajfa-11407	137	2	467	CARDINAL
ajfa-11407	138	1	https://doi.org/10.1111/j.1475-679x.2008.00287.x belkaoui	PERSON
ajfa-11407	138	2	a.	PERSON
ajfa-11407	138	3	2004	DATE
ajfa-11407	140	1	london	GPE
ajfa-11407	140	2	england	GPE
ajfa-11407	140	3	thomson publishers	ORG
ajfa-11407	140	4	5th	ORDINAL
ajfa-11407	141	1	bell	ORG
ajfa-11407	141	2	e., & bryman	ORG
ajfa-11407	141	3	a.	PERSON
ajfa-11407	141	4	2003	DATE
ajfa-11407	143	1	united states	GPE
ajfa-11407	143	2	oxford university	ORG
ajfa-11407	143	3	new york	GPE
ajfa-11407	144	1	bodhanwala	GPE
ajfa-11407	144	2	r.j.	GPE
ajfa-11407	144	3	b.	PERSON
ajfa-11407	144	4	2016	DATE
ajfa-11407	145	1	indian	NORP
ajfa-11407	145	2	indian	NORP
ajfa-11407	146	1	the iup journal of accounting research & audit	ORG
ajfa-11407	147	1	brochet	PERSON
ajfa-11407	147	2	f.	PERSON
ajfa-11407	147	3	a., & riedl	ORG
ajfa-11407	147	4	2013	DATE
ajfa-11407	149	1	30(4	CARDINAL
ajfa-11407	149	2	1373-1400	CARDINAL
ajfa-11407	150	1	cahan	ORG
ajfa-11407	150	2	s. f., liu	PERSON
ajfa-11407	150	3	2008	DATE
ajfa-11407	152	1	journal of international accounting research	ORG
ajfa-11407	152	2	7	CARDINAL
ajfa-11407	152	3	1	CARDINAL
ajfa-11407	153	1	1990	DATE
ajfa-11407	155	1	82-85	CARDINAL
ajfa-11407	155	2	chamisa,	ORG
ajfa-11407	155	3	e. e. (	PERSON
ajfa-11407	155	4	2000	DATE
ajfa-11407	156	1	zimbabwe	GPE
ajfa-11407	157	1	international journal of accounting	ORG
ajfa-11407	157	2	35	CARDINAL
ajfa-11407	157	3	267	CARDINAL
ajfa-11407	158	1	https://doi.org/10.1016/s0020-7063(00)00049-2 choi, f.	PERSON
ajfa-11407	158	2	mueller	ORG
ajfa-11407	158	3	1984	DATE
ajfa-11407	160	1	englewood cliffs	GPE
ajfa-11407	160	2	nj	ORG
ajfa-11407	160	3	prentice hall	ORG
ajfa-11407	161	1	chua	PERSON
ajfa-11407	161	2	w. f., & taylor	PERSON
ajfa-11407	161	3	s. l. (	PERSON
ajfa-11407	161	4	2008	DATE
ajfa-11407	163	1	27	CARDINAL
ajfa-11407	163	2	462	CARDINAL
ajfa-11407	164	1	daske	GPE
ajfa-11407	164	2	2006	DATE
ajfa-11407	166	1	33(3	CARDINAL
ajfa-11407	166	2	329	CARDINAL
ajfa-11407	167	1	daske, h.	ORG
ajfa-11407	167	2	s. r.	PERSON
ajfa-11407	167	3	2008	DATE
ajfa-11407	169	1	46(12	CARDINAL
ajfa-11407	169	2	1085-1142	CARDINAL
ajfa-11407	170	1	https://doi.org/10.1111/j.1475-679x.2008.00306.x deloitte	PERSON
ajfa-11407	170	2	2012	DATE
ajfa-11407	171	1	nigeria &	ORG
ajfa-11407	172	1	2017	DATE
ajfa-11407	172	2	b.	PERSON
ajfa-11407	172	3	1998	DATE
ajfa-11407	173	1	swiss	NORP
ajfa-11407	174	1	journal of international financial management	ORG
ajfa-11407	174	2	9(3	CARDINAL
ajfa-11407	174	3	216	CARDINAL
ajfa-11407	175	1	finn	PERSON
ajfa-11407	175	2	1999	DATE
ajfa-11407	177	1	https://doi.org/10.1111/j.1475-679x.2008.00287.x	PRODUCT
ajfa-11407	178	1	https://doi.org/10.1111/j.1475-679x.2008.00306.x asian journal of finance & accounting	ORG
ajfa-11407	178	2	1946-052x 2017	MONEY
ajfa-11407	178	3	9	CARDINAL
ajfa-11407	178	4	1	CARDINAL
ajfa-11407	178	5	473	CARDINAL
ajfa-11407	178	6	239	CARDINAL
ajfa-11407	179	1	emenyonu	ORG
ajfa-11407	179	2	e., & gray	ORG
ajfa-11407	179	3	s. j. (	PERSON
ajfa-11407	179	4	1996	DATE
ajfa-11407	181	1	the international journal of accounting	ORG
ajfa-11407	182	1	269	CARDINAL
ajfa-11407	183	1	https://doi.org/10.1016/s0020-7063(96)90020-5 financial reporting council	ORG
ajfa-11407	183	2	2012	DATE
ajfa-11407	184	1	council of nigeria	ORG
ajfa-11407	184	2	2017	DATE
ajfa-11407	184	3	francesco	ORG
ajfa-11407	184	4	2011	DATE
ajfa-11407	186	1	journal of international accounting research	ORG
ajfa-11407	186	2	11(1	CARDINAL
ajfa-11407	186	3	83	CARDINAL
ajfa-11407	187	1	glaum	ORG
ajfa-11407	187	2	m.	PERSON
ajfa-11407	187	3	j.	PERSON
ajfa-11407	187	4	a., & oberdörster	ORG
ajfa-11407	187	5	t.	GPE
ajfa-11407	187	6	2013	DATE
ajfa-11407	189	1	european	NORP
ajfa-11407	189	2	22(1	TIME
ajfa-11407	189	3	79	CARDINAL
ajfa-11407	190	1	s. j.	PERSON
ajfa-11407	190	2	salter	ORG
ajfa-11407	190	3	s. b.	PERSON
ajfa-11407	190	4	l. h. (	PERSON
ajfa-11407	190	5	2001	DATE
ajfa-11407	192	1	new york	GPE
ajfa-11407	192	2	ny	GPE
ajfa-11407	192	3	john wiley	PERSON
ajfa-11407	192	4	2004	DATE
ajfa-11407	193	1	ifrs para	PERSON
ajfa-11407	194	1	93	CARDINAL
ajfa-11407	195	1	2017	DATE
ajfa-11407	195	2	2015	CARDINAL
ajfa-11407	196	1	2017	DATE
ajfa-11407	196	2	lambert	ORG
ajfa-11407	196	3	r.	NORP
ajfa-11407	196	4	leuz	GPE
ajfa-11407	196	5	r.	GPE
ajfa-11407	196	6	2007	DATE
ajfa-11407	198	1	journal of accounting research	ORG
ajfa-11407	198	2	385	CARDINAL
ajfa-11407	199	1	lee	PERSON
ajfa-11407	199	2	e., walker	ORG
ajfa-11407	199	3	m., & christensen	ORG
ajfa-11407	199	4	h. b.	PERSON
ajfa-11407	199	5	2010	DATE
ajfa-11407	200	1	europe	LOC
ajfa-11407	201	1	journal of international accounting research	ORG
ajfa-11407	201	2	9(1	CARDINAL
ajfa-11407	201	3	143-168	CARDINAL
ajfa-11407	202	1	2003	DATE
ajfa-11407	203	1	germany	GPE
ajfa-11407	204	1	journal of accounting research	ORG
ajfa-11407	204	2	427	CARDINAL
ajfa-11407	205	1	c., & verrecchia	ORG
ajfa-11407	205	2	r.	LANGUAGE
ajfa-11407	205	3	2000	DATE
ajfa-11407	207	1	journal of accounting research	ORG
ajfa-11407	207	2	91	CARDINAL
ajfa-11407	208	1	li	PERSON
ajfa-11407	208	2	s.	PERSON
ajfa-11407	208	3	2010	DATE
ajfa-11407	209	1	the european union	ORG
ajfa-11407	210	1	607	CARDINAL
ajfa-11407	211	1	https://doi.org/10.2308/accr.2010.85.2.607 liu	PERSON
ajfa-11407	211	2	l.j.	PERSON
ajfa-11407	211	3	hu	PERSON
ajfa-11407	211	4	2011	DATE
ajfa-11407	212	1	china	GPE
ajfa-11407	213	1	journal of accounting	ORG
ajfa-11407	213	2	26(4	CARDINAL
ajfa-11407	213	3	659–676	CARDINAL
ajfa-11407	214	1	https://doi.org/10.1177/0148558x11409164 asian journal of finance & accounting	ORG
ajfa-11407	214	2	1946-052x 2017	MONEY
ajfa-11407	214	3	9	CARDINAL
ajfa-11407	214	4	1	CARDINAL
ajfa-11407	214	5	474	CARDINAL
ajfa-11407	214	6	d.	NORP
ajfa-11407	214	7	xuesong, h.	ORG
ajfa-11407	214	8	mingyi	GPE
ajfa-11407	214	9	h., & siqi	ORG
ajfa-11407	215	1	2011	DATE
ajfa-11407	217	1	journal of accounting & economics	ORG
ajfa-11407	217	2	240	CARDINAL
ajfa-11407	218	1	murphy	ORG
ajfa-11407	218	2	a.b.	GPE
ajfa-11407	218	3	1999	DATE
ajfa-11407	219	1	swiss	NORP
ajfa-11407	220	1	34(1	CARDINAL
ajfa-11407	220	2	115	CARDINAL
ajfa-11407	221	1	https://doi.org/10.1016/s0020-7063(99)80006-5	CARDINAL
ajfa-11407	221	2	1998	DATE
ajfa-11407	223	1	abacus	ORG
ajfa-11407	223	2	34	DATE
ajfa-11407	223	3	162	CARDINAL
ajfa-11407	224	1	2006	DATE
ajfa-11407	226	1	36	CARDINAL
ajfa-11407	226	2	233	CARDINAL
ajfa-11407	227	1	2006	DATE
ajfa-11407	228	1	england	GPE
ajfa-11407	228	2	pearson education	PRODUCT
ajfa-11407	228	3	9th	ORDINAL
ajfa-11407	229	1	l.	GPE
ajfa-11407	229	2	gray, s., & black	ORG
ajfa-11407	229	3	2006	DATE
ajfa-11407	230	1	hoboken	GPE
ajfa-11407	230	2	nj	ORG
ajfa-11407	230	3	john wiley	PERSON
ajfa-11407	231	1	4th	ORDINAL
ajfa-11407	231	2	saunders	PERSON
ajfa-11407	231	3	m. lewis	PERSON
ajfa-11407	231	4	2012	DATE
ajfa-11407	233	1	pearson education	ORG
ajfa-11407	234	1	5thedition	CARDINAL
ajfa-11407	234	2	n. s.	PERSON
ajfa-11407	234	3	k. j.	PERSON
ajfa-11407	234	4	2007	DATE
ajfa-11407	236	1	european accounting review	ORG
ajfa-11407	236	2	16(4	CARDINAL
ajfa-11407	236	3	675-702	CARDINAL
ajfa-11407	236	4	d., & bryant	ORG
ajfa-11407	236	5	s.	PERSON
ajfa-11407	236	6	2000	DATE
ajfa-11407	238	1	the international journal of accounting	ORG
ajfa-11407	239	1	305-329	CARDINAL
ajfa-11407	240	1	tendeloo	PRODUCT
ajfa-11407	240	2	2005	DATE
ajfa-11407	241	1	german	NORP
ajfa-11407	241	2	gaap	PERSON
ajfa-11407	242	1	the european accounting review	ORG
ajfa-11407	242	2	14(1	CARDINAL
ajfa-11407	242	3	155-180	CARDINAL
ajfa-11407	243	1	d.	NORP
ajfa-11407	243	2	woodward	GPE
ajfa-11407	243	3	d., & rakhimbekova, a.	ORG
ajfa-11407	243	4	2007	DATE
ajfa-11407	244	1	kazakhstan	GPE
ajfa-11407	245	1	international journal of accounting	ORG
ajfa-11407	245	2	42	CARDINAL
ajfa-11407	245	3	82	CARDINAL
ajfa-11407	246	1	b.	PERSON
ajfa-11407	246	2	1998	DATE
ajfa-11407	247	1	china	GPE
ajfa-11407	248	1	zakari, m. (	ORG
ajfa-11407	248	2	2006	DATE
ajfa-11407	249	1	nigeria	GPE
ajfa-11407	250	1	university kano	ORG
ajfa-11407	250	2	nigeria	GPE
ajfa-11407	250	3	https://doi.org/10.1080/00014788.2006.9730023 https://doi.org/10.1080/09638180701706732 https://doi.org/10.1016/j.intacc.2006.12.004	ORG