id	sid	eid	entity	type
ajfa-11492	1	1	microsoft	ORG
ajfa-11492	1	2	11492-42293-	DATE
ajfa-11492	1	3	asian	NORP
ajfa-11492	1	4	finance & accounting	ORG
ajfa-11492	1	5	1946-052x 2017	MONEY
ajfa-11492	1	6	9	CARDINAL
ajfa-11492	1	7	2	CARDINAL
ajfa-11492	1	8	1	CARDINAL
ajfa-11492	1	9	1995	DATE
ajfa-11492	1	10	pooja kumari	PERSON
ajfa-11492	1	11	indian institute of technology	ORG
ajfa-11492	1	12	kharagpur	GPE
ajfa-11492	1	13	india	GPE
ajfa-11492	1	14	pooja.kumari@vgsom.iitkgp.ernet.in chandra sekharmishra	PERSON
ajfa-11492	1	15	indian institute of technology	ORG
ajfa-11492	1	16	kharagpur	GPE
ajfa-11492	1	17	india	GPE
ajfa-11492	1	18	csmishra@vgsom.iitkgp.ernet.in	PERSON
ajfa-11492	1	19	july3	PERSON
ajfa-11492	1	20	2017	DATE
ajfa-11492	1	21	august2	ORG
ajfa-11492	1	22	2017	CARDINAL
ajfa-11492	1	23	december 1	DATE
ajfa-11492	1	24	j.a.	GPE
ajfa-11492	1	25	1995	DATE
ajfa-11492	3	1	11	CARDINAL
ajfa-11492	3	2	661—687	CARDINAL
ajfa-11492	4	1	firstly	ORDINAL
ajfa-11492	6	1	twelve	CARDINAL
ajfa-11492	6	2	the european accounting review	ORG
ajfa-11492	6	3	the international journal of accounting	ORG
ajfa-11492	7	1	1995	DATE
ajfa-11492	8	1	ohlson	PERSON
ajfa-11492	8	2	1995	DATE
ajfa-11492	8	3	asian	NORP
ajfa-11492	8	4	finance & accounting	ORG
ajfa-11492	8	5	1946-052x 2017	MONEY
ajfa-11492	8	6	9	CARDINAL
ajfa-11492	8	7	2	CARDINAL
ajfa-11492	8	8	2 1	DATE
ajfa-11492	10	1	1989	DATE
ajfa-11492	12	1	1995	DATE
ajfa-11492	12	2	two	CARDINAL
ajfa-11492	13	1	j.a.	GPE
ajfa-11492	13	2	1995	DATE
ajfa-11492	15	1	11	CARDINAL
ajfa-11492	15	2	661—687	CARDINAL
ajfa-11492	15	3	kothari, 2001	ORG
ajfa-11492	16	1	avery	ORG
ajfa-11492	17	1	around 5000	CARDINAL
ajfa-11492	17	2	scopus	ORG
ajfa-11492	17	3	around 1300	CARDINAL
ajfa-11492	19	1	chan & liano	ORG
ajfa-11492	19	2	2009	DATE
ajfa-11492	19	3	dunbar & weber	ORG
ajfa-11492	19	4	2014	DATE
ajfa-11492	20	1	1995	DATE
ajfa-11492	21	1	1995	DATE
ajfa-11492	25	1	lundholm	PERSON
ajfa-11492	25	2	1995	DATE
ajfa-11492	25	3	lo & lys	ORG
ajfa-11492	25	4	2000).becausein	CARDINAL
ajfa-11492	25	5	about ohlson (1995	DATE
ajfa-11492	26	1	last two decades	DATE
ajfa-11492	34	1	kothari	PERSON
ajfa-11492	34	2	2001	DATE
ajfa-11492	35	1	ball & brown	ORG
ajfa-11492	35	2	1968	DATE
ajfa-11492	35	3	1968	DATE
ajfa-11492	36	1	the months before and	DATE
ajfa-11492	36	2	the week	DATE
ajfa-11492	36	3	beaver & dukes	ORG
ajfa-11492	36	4	1972	DATE
ajfa-11492	36	5	1977	DATE
ajfa-11492	36	6	bathke & lorek,1984	ORG
ajfa-11492	36	7	asian journal of finance & accounting	ORG
ajfa-11492	36	8	1946-052x 2017	MONEY
ajfa-11492	37	1	9	CARDINAL
ajfa-11492	37	2	2	CARDINAL
ajfa-11492	37	3	3 lev, 1989	DATE
ajfa-11492	37	4	& zerowin	ORG
ajfa-11492	37	5	1990	DATE
ajfa-11492	37	6	lev & thiagarajan	ORG
ajfa-11492	37	7	1993	DATE
ajfa-11492	40	1	feltham&ohlson	ORG
ajfa-11492	40	2	1995	DATE
ajfa-11492	40	3	1996	DATE
ajfa-11492	40	4	ohlson, 1999,	DATE
ajfa-11492	40	5	2005	DATE
ajfa-11492	40	6	2009	DATE
ajfa-11492	40	7	ohlson & juettner-nauroth	ORG
ajfa-11492	40	8	2005	DATE
ajfa-11492	41	1	two	CARDINAL
ajfa-11492	42	1	first	ORDINAL
ajfa-11492	43	1	second	ORDINAL
ajfa-11492	44	1	section 2	LAW
ajfa-11492	45	1	section 3	LAW
ajfa-11492	46	1	section 4	LAW
ajfa-11492	47	1	section 5	LAW
ajfa-11492	48	1	2	CARDINAL
ajfa-11492	49	1	1995	DATE
ajfa-11492	49	2	bernard (1995) & biddle et al	ORG
ajfa-11492	49	3	1997	DATE
ajfa-11492	49	4	buto’95deserve	ORG
ajfa-11492	49	5	kothari	PERSON
ajfa-11492	49	6	2001	DATE
ajfa-11492	52	1	three	CARDINAL
ajfa-11492	53	1	first	ORDINAL
ajfa-11492	54	1	second	ORDINAL
ajfa-11492	55	1	third	ORDINAL
ajfa-11492	55	2	linear	ORG
ajfa-11492	58	1	1	CARDINAL
ajfa-11492	61	1	second	ORDINAL
ajfa-11492	61	2	csr	ORG
ajfa-11492	61	3	year	DATE
ajfa-11492	61	4	previous year	DATE
ajfa-11492	62	1	finance & accounting	ORG
ajfa-11492	62	2	1946-052x 2017	MONEY
ajfa-11492	62	3	9	CARDINAL
ajfa-11492	62	4	2	CARDINAL
ajfa-11492	63	1	year	DATE
ajfa-11492	64	1	year-end	DATE
ajfa-11492	65	1	current year	DATE
ajfa-11492	66	1	3	CARDINAL
ajfa-11492	66	2	2 & 3	DATE
ajfa-11492	67	1	1 +	CARDINAL
ajfa-11492	67	2	4	CARDINAL
ajfa-11492	67	3	1	CARDINAL
ajfa-11492	69	1	5	CARDINAL
ajfa-11492	70	1	lundholm	GPE
ajfa-11492	70	2	1995	DATE
ajfa-11492	71	1	third	ORDINAL
ajfa-11492	71	2	linear	ORG
ajfa-11492	74	1	6	CARDINAL
ajfa-11492	74	2	ω	CARDINAL
ajfa-11492	74	3	0 ≤ ω	MONEY
ajfa-11492	74	4	0 ≤	MONEY
ajfa-11492	74	5	1	CARDINAL
ajfa-11492	75	1	first	ORDINAL
ajfa-11492	75	2	1	CARDINAL
ajfa-11492	79	1	finance & accounting	ORG
ajfa-11492	79	2	1946-052x 2017	MONEY
ajfa-11492	79	3	9	CARDINAL
ajfa-11492	79	4	2 ajfa.macrothink.org 5	TIME
ajfa-11492	79	5	= ω ω &	ORG
ajfa-11492	79	6	ω	ORDINAL
ajfa-11492	81	1	2.1	CARDINAL
ajfa-11492	82	1	risk.sorisk	ORG
ajfa-11492	83	1	1999	DATE
ajfa-11492	84	1	1999	DATE
ajfa-11492	86	1	ang& liu	PERSON
ajfa-11492	86	2	2001	DATE
ajfa-11492	86	3	1999	DATE
ajfa-11492	86	4	non-linear	ORG
ajfa-11492	87	1	gode & ohlson	ORG
ajfa-11492	87	2	2004	DATE
ajfa-11492	89	1	lyle et al	PERSON
ajfa-11492	90	1	2013	DATE
ajfa-11492	90	2	1999	DATE
ajfa-11492	92	1	2001	DATE
ajfa-11492	93	1	kirkulak & balsari	ORG
ajfa-11492	93	2	2009	DATE
ajfa-11492	94	1	2.2	CARDINAL
ajfa-11492	94	2	2	CARDINAL
ajfa-11492	94	3	csr	ORG
ajfa-11492	94	4	year	DATE
ajfa-11492	96	1	o’95.brief &	ORG
ajfa-11492	96	2	1996	DATE
ajfa-11492	97	1	’ equity.stark (1997	DATE
ajfa-11492	99	1	csr	ORG
ajfa-11492	99	2	csr	ORG
ajfa-11492	100	1	ddm	ORG
ajfa-11492	101	1	ddm	ORG
ajfa-11492	102	1	asian	NORP
ajfa-11492	102	2	finance & accounting	ORG
ajfa-11492	102	3	1946-052x 2017	MONEY
ajfa-11492	103	1	9	CARDINAL
ajfa-11492	103	2	2	CARDINAL
ajfa-11492	103	3	6	CARDINAL
ajfa-11492	104	1	lo & lys	ORG
ajfa-11492	104	2	2000	DATE
ajfa-11492	105	1	ohlson & juettner-nauroth	ORG
ajfa-11492	105	2	2005	DATE
ajfa-11492	105	3	csr	ORG
ajfa-11492	106	1	ohlson & juettner-nauroth	ORG
ajfa-11492	106	2	2005	DATE
ajfa-11492	106	3	csr	ORG
ajfa-11492	106	4	two	CARDINAL
ajfa-11492	106	5	lai	ORG
ajfa-11492	106	6	2015).in	CARDINAL
ajfa-11492	106	7	2005	DATE
ajfa-11492	106	8	ohlson & gao	ORG
ajfa-11492	106	9	2006	DATE
ajfa-11492	107	1	ohlson & juettner-nauroth	ORG
ajfa-11492	107	2	2005	DATE
ajfa-11492	108	1	one	CARDINAL
ajfa-11492	109	1	skogsvik & juettner-nauroth	ORG
ajfa-11492	109	2	2013	DATE
ajfa-11492	109	3	ohlson & juettner-nauroth	ORG
ajfa-11492	109	4	2005	DATE
ajfa-11492	110	1	csr	ORG
ajfa-11492	110	2	penman	GPE
ajfa-11492	110	3	2005	DATE
ajfa-11492	112	1	ohlson & juettner-nauroth	ORG
ajfa-11492	112	2	2005	DATE
ajfa-11492	113	1	lo & lys	ORG
ajfa-11492	113	2	2000	DATE
ajfa-11492	113	3	csr	ORG
ajfa-11492	115	1	years	DATE
ajfa-11492	115	2	barker	PERSON
ajfa-11492	115	3	2004).o’95	CARDINAL
ajfa-11492	118	1	csr	ORG
ajfa-11492	119	1	csr	ORG
ajfa-11492	119	2	lo & lys	ORG
ajfa-11492	119	3	2000).frankel & lee	ORG
ajfa-11492	119	4	1998	DATE
ajfa-11492	120	1	csr	ORG
ajfa-11492	120	2	2.2	CARDINAL
ajfa-11492	120	3	3	CARDINAL
ajfa-11492	120	4	1999	DATE
ajfa-11492	121	1	two	CARDINAL
ajfa-11492	121	2	asian	NORP
ajfa-11492	121	3	finance & accounting	ORG
ajfa-11492	121	4	1946-052x 2017	MONEY
ajfa-11492	122	1	9	CARDINAL
ajfa-11492	122	2	2	CARDINAL
ajfa-11492	123	1	6	CARDINAL
ajfa-11492	123	2	first	ORDINAL
ajfa-11492	123	3	1	CARDINAL
ajfa-11492	124	1	lo & lys,	ORG
ajfa-11492	124	2	2000	DATE
ajfa-11492	125	1	7	CARDINAL
ajfa-11492	125	2	second	ORDINAL
ajfa-11492	125	3	1	CARDINAL
ajfa-11492	125	4	lo & lys	ORG
ajfa-11492	125	5	2000	DATE
ajfa-11492	127	1	first	ORDINAL
ajfa-11492	128	1	one	CARDINAL
ajfa-11492	128	2	1	CARDINAL
ajfa-11492	129	1	leccadito & veltri	ORG
ajfa-11492	129	2	2014	DATE
ajfa-11492	129	3	1	CARDINAL
ajfa-11492	129	4	1	CARDINAL
ajfa-11492	131	1	burgstahler & dichev	ORG
ajfa-11492	131	2	1997	DATE
ajfa-11492	131	3	zhang, 2000	ORG
ajfa-11492	132	1	biddle et al.	PERSON
ajfa-11492	132	2	2001	DATE
ajfa-11492	133	1	burgstahler &	ORG
ajfa-11492	133	2	1997	DATE
ajfa-11492	134	1	2000	DATE
ajfa-11492	134	2	extendedo’95	PERSON
ajfa-11492	135	1	hao et al	PERSON
ajfa-11492	136	1	2011	DATE
ajfa-11492	137	1	biddle et al	PERSON
ajfa-11492	138	1	2001	DATE
ajfa-11492	139	1	ashton et al	PERSON
ajfa-11492	139	2	2003	DATE
ajfa-11492	140	1	yee	PERSON
ajfa-11492	140	2	2000	DATE
ajfa-11492	140	3	zero	CARDINAL
ajfa-11492	140	4	zero	CARDINAL
ajfa-11492	143	1	myers	ORG
ajfa-11492	143	2	1999	DATE
ajfa-11492	143	3	annual	DATE
ajfa-11492	144	1	1999	DATE
ajfa-11492	144	2	callen & morel	ORG
ajfa-11492	144	3	2001	DATE
ajfa-11492	144	4	2	CARDINAL
ajfa-11492	144	5	1	CARDINAL
ajfa-11492	146	1	1999	DATE
ajfa-11492	146	2	myers	ORG
ajfa-11492	146	3	1999	DATE
ajfa-11492	146	4	2003	DATE
ajfa-11492	147	1	asian journal of finance & accounting	ORG
ajfa-11492	147	2	1946-052x 2017	MONEY
ajfa-11492	147	3	9	CARDINAL
ajfa-11492	147	4	2	CARDINAL
ajfa-11492	147	5	8	CARDINAL
ajfa-11492	148	1	1995	DATE
ajfa-11492	148	2	myers	GPE
ajfa-11492	148	3	1999	DATE
ajfa-11492	148	4	ashton & wang	ORG
ajfa-11492	148	5	2013	DATE
ajfa-11492	148	6	clubb	ORG
ajfa-11492	148	7	2013	DATE
ajfa-11492	148	8	skogsvik & juettner-nauroth	ORG
ajfa-11492	148	9	2013	DATE
ajfa-11492	149	1	1995	DATE
ajfa-11492	150	1	ashton & wang	ORG
ajfa-11492	150	2	2013	DATE
ajfa-11492	150	3	linear	ORG
ajfa-11492	151	1	skogsvik & juettner-nauroth	ORG
ajfa-11492	151	2	2013	DATE
ajfa-11492	152	1	clubb	PERSON
ajfa-11492	152	2	2013	DATE
ajfa-11492	153	1	zero	CARDINAL
ajfa-11492	154	1	zero	CARDINAL
ajfa-11492	154	2	gregory et al.	PERSON
ajfa-11492	154	3	2005	DATE
ajfa-11492	155	1	3	CARDINAL
ajfa-11492	157	1	two	CARDINAL
ajfa-11492	159	1	6&7	CARDINAL
ajfa-11492	159	2	giner & lniguez	ORG
ajfa-11492	159	3	2006	DATE
ajfa-11492	160	1	collins et al.	PERSON
ajfa-11492	160	2	1999	DATE
ajfa-11492	160	3	2003	DATE
ajfa-11492	160	4	barth et al.	PERSON
ajfa-11492	160	5	2005	DATE
ajfa-11492	161	1	callen & morel	ORG
ajfa-11492	161	2	2001	DATE
ajfa-11492	161	3	three	CARDINAL
ajfa-11492	162	1	first	ORDINAL
ajfa-11492	163	1	second	ORDINAL
ajfa-11492	163	2	csr	ORG
ajfa-11492	164	1	third	ORDINAL
ajfa-11492	165	1	1999	DATE
ajfa-11492	165	2	myers	ORG
ajfa-11492	165	3	1999	DATE
ajfa-11492	168	1	1999	DATE
ajfa-11492	169	1	asian	NORP
ajfa-11492	169	2	finance & accounting	ORG
ajfa-11492	169	3	1946-052x 2017	MONEY
ajfa-11492	170	1	9	CARDINAL
ajfa-11492	170	2	2	CARDINAL
ajfa-11492	170	3	9	CARDINAL
ajfa-11492	170	4	callen & morel,	ORG
ajfa-11492	170	5	2001	DATE
ajfa-11492	170	6	ota	ORG
ajfa-11492	170	7	2002	DATE
ajfa-11492	172	1	2001	DATE
ajfa-11492	173	1	1999	DATE
ajfa-11492	173	2	mccrae & nilsson	ORG
ajfa-11492	173	3	2001	DATE
ajfa-11492	173	4	gregory et al.	PERSON
ajfa-11492	173	5	2005	DATE
ajfa-11492	173	6	2006	DATE
ajfa-11492	173	7	2006	DATE
ajfa-11492	174	1	table1	ORG
ajfa-11492	175	1	myers	ORG
ajfa-11492	175	2	1999) usa 1975-1996	DATE
ajfa-11492	176	1	1999) usa 1976-1995	DATE
ajfa-11492	177	1	1999) usa 1987–1996	DATE
ajfa-11492	177	2	mccrae & nilsson	ORG
ajfa-11492	177	3	2001	DATE
ajfa-11492	177	4	sweden 1987-1997	EVENT
ajfa-11492	177	5	2001) usa 1969-1996	DATE
ajfa-11492	177	6	2002	DATE
ajfa-11492	177	7	japan 1964-1996	EVENT
ajfa-11492	178	1	2005	DATE
ajfa-11492	178	2	uk 1976–2000 predictive & valuation	ORG
ajfa-11492	179	1	2005) usa 1987–2001	DATE
ajfa-11492	180	1	2006	DATE
ajfa-11492	180	2	spain	GPE
ajfa-11492	180	3	1992-1999	DATE
ajfa-11492	181	1	2006) usa 1950-1995	DATE
ajfa-11492	181	2	leccadito&veltri	PERSON
ajfa-11492	181	3	2014) usa 1980–2011	DATE
ajfa-11492	181	4	1	CARDINAL
ajfa-11492	185	1	1999	DATE
ajfa-11492	185	2	1999	DATE
ajfa-11492	185	3	mccrae & nilsson	ORG
ajfa-11492	185	4	2001	DATE
ajfa-11492	185	5	gregory et al.	PERSON
ajfa-11492	185	6	2005	DATE
ajfa-11492	185	7	barth et al.	PERSON
ajfa-11492	185	8	2005	DATE
ajfa-11492	185	9	giner & iniguez	ORG
ajfa-11492	185	10	2006	DATE
ajfa-11492	185	11	2006	DATE
ajfa-11492	186	1	barth et al.	PERSON
ajfa-11492	186	2	1999;canel& morel	CARDINAL
ajfa-11492	186	3	2001	DATE
ajfa-11492	186	4	ota	ORG
ajfa-11492	186	5	2002;leccadito&veltri,	DATE
ajfa-11492	186	6	2014	DATE
ajfa-11492	188	1	myers	GPE
ajfa-11492	188	2	1999	DATE
ajfa-11492	188	3	barth et al	PERSON
ajfa-11492	188	4	1999	DATE
ajfa-11492	188	5	canel & morel	ORG
ajfa-11492	188	6	2001	DATE
ajfa-11492	188	7	ota	ORG
ajfa-11492	188	8	2002	DATE
ajfa-11492	188	9	leccadito & veltri	ORG
ajfa-11492	188	10	2014	DATE
ajfa-11492	189	1	1999	DATE
ajfa-11492	189	2	mccrae & nilsson	ORG
ajfa-11492	189	3	2001	DATE
ajfa-11492	189	4	gregory et al	PERSON
ajfa-11492	190	1	2005	DATE
ajfa-11492	190	2	barth et al	PERSON
ajfa-11492	191	1	2005	DATE
ajfa-11492	192	1	giner &	ORG
ajfa-11492	192	2	2006	DATE
ajfa-11492	192	3	2006	DATE
ajfa-11492	193	1	asian journal of finance & accounting	ORG
ajfa-11492	193	2	1946-052x 2017	MONEY
ajfa-11492	193	3	9	CARDINAL
ajfa-11492	194	1	2	CARDINAL
ajfa-11492	194	2	10	CARDINAL
ajfa-11492	196	1	collins et al.	PERSON
ajfa-11492	196	2	1997	DATE
ajfa-11492	196	3	francis & shipper	ORG
ajfa-11492	196	4	1999;brown	CARDINAL
ajfa-11492	196	5	1999	DATE
ajfa-11492	196	6	lev &zarowin,	ORG
ajfa-11492	196	7	1999	DATE
ajfa-11492	196	8	kim &kross	ORG
ajfa-11492	196	9	2005	DATE
ajfa-11492	196	10	ballas, &hevas	ORG
ajfa-11492	196	11	2005	DATE
ajfa-11492	196	12	balachandran & mohanram,	ORG
ajfa-11492	196	13	2011	DATE
ajfa-11492	196	14	shrivastava	PERSON
ajfa-11492	196	15	2014	DATE
ajfa-11492	197	1	4	CARDINAL
ajfa-11492	197	2	bibliometric	PERSON
ajfa-11492	197	3	last two decades	DATE
ajfa-11492	204	1	ph.d	ORG
ajfa-11492	206	1	twelve	CARDINAL
ajfa-11492	206	2	1995	DATE
ajfa-11492	206	3	2015	CARDINAL
ajfa-11492	206	4	journal of accounting research	ORG
ajfa-11492	206	5	the european accounting	ORG
ajfa-11492	206	6	studies(abacus	ORG
ajfa-11492	206	7	the international journal of accounting	ORG
ajfa-11492	208	1	449	CARDINAL
ajfa-11492	212	1	first	ORDINAL
ajfa-11492	213	1	second	ORDINAL
ajfa-11492	219	1	brown & gardner	ORG
ajfa-11492	219	2	1985	DATE
ajfa-11492	219	3	asian journal of finance & accounting	ORG
ajfa-11492	219	4	1946-052x 2017	MONEY
ajfa-11492	220	1	9	CARDINAL
ajfa-11492	220	2	2	CARDINAL
ajfa-11492	220	3	11	CARDINAL
ajfa-11492	221	1	garfield	PERSON
ajfa-11492	221	2	1972, 1979	DATE
ajfa-11492	222	1	bonner et al.	PERSON
ajfa-11492	222	2	2006	DATE
ajfa-11492	222	3	chan et al.	ORG
ajfa-11492	222	4	2009	DATE
ajfa-11492	222	5	2010	DATE
ajfa-11492	222	6	dunbar & weber	ORG
ajfa-11492	222	7	2014	DATE
ajfa-11492	223	1	chen et al.	PERSON
ajfa-11492	223	2	2009	DATE
ajfa-11492	223	3	bonner et al.	PERSON
ajfa-11492	223	4	2006	DATE
ajfa-11492	223	5	2010	DATE
ajfa-11492	223	6	andmost	PERSON
ajfa-11492	223	7	dunbar & weber	ORG
ajfa-11492	223	8	2014	DATE
ajfa-11492	224	1	dunbar & weber	ORG
ajfa-11492	224	2	2014	DATE
ajfa-11492	225	1	4.1	CARDINAL
ajfa-11492	225	2	twelve	CARDINAL
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ajfa-11492	226	5	2010	DATE
ajfa-11492	227	1	jbfa	PERSON
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ajfa-11492	228	1	dunbar & weber	ORG
ajfa-11492	228	2	2014	DATE
ajfa-11492	229	1	twelve	CARDINAL
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ajfa-11492	229	3	2015	CARDINAL
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ajfa-11492	230	1	twelve	CARDINAL
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ajfa-11492	231	2	1	CARDINAL
ajfa-11492	232	1	1	CARDINAL
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ajfa-11492	240	2	2	CARDINAL
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ajfa-11492	244	2	2	CARDINAL
ajfa-11492	244	3	5	CARDINAL
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ajfa-11492	248	1	2	CARDINAL
ajfa-11492	253	1	14	CARDINAL
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ajfa-11492	253	3	24	CARDINAL
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ajfa-11492	253	8	10	CARDINAL
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ajfa-11492	253	10	20	CARDINAL
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ajfa-11492	253	14	14	CARDINAL
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ajfa-11492	253	17	8	CARDINAL
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ajfa-11492	254	2	m.e.	PERSON
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ajfa-11492	254	6	10	CARDINAL
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ajfa-11492	256	2	24	CARDINAL
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ajfa-11492	264	4	2	CARDINAL
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ajfa-11492	265	3	uk	GPE
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ajfa-11492	268	2	2	CARDINAL
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ajfa-11492	270	3	22	CARDINAL
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ajfa-11492	270	5	20	CARDINAL
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ajfa-11492	270	9	12	CARDINAL
ajfa-11492	270	10	12	CARDINAL
ajfa-11492	270	11	12	CARDINAL
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ajfa-11492	270	15	6	CARDINAL
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ajfa-11492	270	17	20	CARDINAL
ajfa-11492	270	18	647	CARDINAL
ajfa-11492	270	19	3	CARDINAL
ajfa-11492	272	1	asian journal of finance & accounting	ORG
ajfa-11492	272	2	1946-052x 2017	MONEY
ajfa-11492	272	3	9	CARDINAL
ajfa-11492	272	4	2	CARDINAL
ajfa-11492	272	5	14 4.3	DATE
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ajfa-11492	281	1	third	ORDINAL
ajfa-11492	282	1	5	CARDINAL
ajfa-11492	282	2	first	ORDINAL
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ajfa-11492	288	1	csr	ORG
ajfa-11492	291	1	w.r.	GPE
ajfa-11492	291	2	stanford university & lancaster university	ORG
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ajfa-11492	295	1	asian journal of finance & accounting	ORG
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ajfa-11492	295	4	2	CARDINAL
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ajfa-11492	300	3	1-25	DATE
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ajfa-11492	344	1	journal of accounting and economics	ORG
ajfa-11492	344	2	28(2	GPE
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ajfa-11492	345	2	i. d.	PERSON
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ajfa-11492	362	1	journal of accounting and economics	ORG
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ajfa-11492	362	3	39	CARDINAL
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ajfa-11492	365	1	74(1	CARDINAL
ajfa-11492	365	2	29	CARDINAL
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ajfa-11492	368	2	1-34	CARDINAL
ajfa-11492	369	1	https://doi.org/10.1016/s0165-4101(98)00049-4 asian journal of finance & accounting	ORG
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ajfa-11492	369	3	9	CARDINAL
ajfa-11492	369	4	2	CARDINAL
ajfa-11492	369	5	17	CARDINAL
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ajfa-11492	371	3	1-60	CARDINAL
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ajfa-11492	373	1	11(2	CARDINAL
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ajfa-11492	377	1	quarterly	DATE
ajfa-11492	377	2	1-21	DATE
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ajfa-11492	380	1	journal of accounting research	ORG
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ajfa-11492	383	1	ann arbor,1001	PERSON
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ajfa-11492	390	1	36(3	CARDINAL
ajfa-11492	390	2	169	CARDINAL
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ajfa-11492	391	3	j. (	PERSON
ajfa-11492	391	4	2004	DATE
ajfa-11492	393	1	9(4	CARDINAL
ajfa-11492	393	2	419	CARDINAL
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ajfa-11492	395	3	j. (	PERSON
ajfa-11492	395	4	2005	DATE
ajfa-11492	396	1	uk	GPE
ajfa-11492	397	1	32(3	CARDINAL
ajfa-11492	397	2	487-534	CARDINAL
ajfa-11492	398	1	https://doi.org/10.1111/j.0306-686x.2005.00602.x hao	PERSON
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ajfa-11492	400	1	86(2	CARDINAL
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ajfa-11492	401	3	w.	PERSON
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ajfa-11492	404	5	2	CARDINAL
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ajfa-11492	404	9	c. k.	PERSON
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ajfa-11492	406	1	the international journal of accounting	ORG
ajfa-11492	406	2	44(4	CARDINAL
ajfa-11492	406	3	363	CARDINAL
ajfa-11492	407	1	y. k. (	PERSON
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ajfa-11492	409	1	6(4	CARDINAL
ajfa-11492	409	2	387	CARDINAL
ajfa-11492	410	1	https://doi.org/10.1023/a:1012445830268 kothari	PERSON
ajfa-11492	410	2	s. p. (	PERSON
ajfa-11492	410	3	2001	DATE
ajfa-11492	412	1	journal of accounting	ORG
ajfa-11492	412	2	105	CARDINAL
ajfa-11492	413	1	https://doi.org/10.1016/s0165-4101(01)00030-1 leccadito	PERSON
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ajfa-11492	413	3	s.	PERSON
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ajfa-11492	415	1	49(5	CARDINAL
ajfa-11492	416	1	https://doi.org/10.1007/s11135-014-0088-6 lev	PERSON
ajfa-11492	416	2	s. r.	PERSON
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ajfa-11492	417	2	31(2	CARDINAL
ajfa-11492	417	3	190	CARDINAL
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ajfa-11492	420	1	journal of accounting research	ORG
ajfa-11492	420	2	353	CARDINAL
ajfa-11492	420	3	1989	DATE
ajfa-11492	421	1	two decades	DATE
ajfa-11492	422	1	journal of accounting research	ORG
ajfa-11492	422	2	153	CARDINAL
ajfa-11492	423	1	https://doi.org/10.2307/2491070 lai	PERSON
ajfa-11492	425	1	1287-1296	DATE
ajfa-11492	426	1	https://doi.org/10.1007/s11142-015-9320-4 livnat	PERSON
ajfa-11492	426	2	j., &zarowin	ORG
ajfa-11492	426	3	1990).the	CARDINAL
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ajfa-11492	427	2	25	CARDINAL
ajfa-11492	428	1	https://doi.org/10.1016/0165-4101(90)90066-d lo	PERSON
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