id	sid	eid	entity	type
ajfa-11752	1	1	microsoft	ORG
ajfa-11752	1	2	asian	NORP
ajfa-11752	1	3	finance & accounting	ORG
ajfa-11752	1	4	1946-052x 2017	MONEY
ajfa-11752	1	5	9	CARDINAL
ajfa-11752	1	6	2	CARDINAL
ajfa-11752	1	7	48	DATE
ajfa-11752	1	8	malaysia	GPE
ajfa-11752	1	9	saad alquhaif	PERSON
ajfa-11752	1	10	phd	NORP
ajfa-11752	1	11	tunku puteri	PERSON
ajfa-11752	1	12	tissa	ORG
ajfa-11752	1	13	universiti utara malaysia	PERSON
ajfa-11752	1	14	06010	CARDINAL
ajfa-11752	1	15	kedah	GPE
ajfa-11752	1	16	malaysia	GPE
ajfa-11752	1	17	60-19	CARDINAL
ajfa-11752	1	18	rohaida abdul latif	PERSON
ajfa-11752	1	19	tunku puteri intan safinaz school	PERSON
ajfa-11752	1	20	tissa	ORG
ajfa-11752	1	21	universiti utara malaysia	PERSON
ajfa-11752	1	22	06010	CARDINAL
ajfa-11752	1	23	kedah	GPE
ajfa-11752	1	24	malaysia	GPE
ajfa-11752	1	25	60	CARDINAL
ajfa-11752	1	26	tunku puteri intan safinaz school	PERSON
ajfa-11752	1	27	tissa	ORG
ajfa-11752	1	28	universiti utara malaysia	PERSON
ajfa-11752	1	29	06010	CARDINAL
ajfa-11752	1	30	kedah	GPE
ajfa-11752	1	31	malaysia	GPE
ajfa-11752	1	32	60	CARDINAL
ajfa-11752	1	33	july 3, 2017	DATE
ajfa-11752	1	34	august 2, 2017	DATE
ajfa-11752	1	35	december 1	DATE
ajfa-11752	1	36	2017	CARDINAL
ajfa-11752	1	37	two	CARDINAL
ajfa-11752	1	38	the asian journal of finance & accounting	ORG
ajfa-11752	1	39	1946-052x 2017	MONEY
ajfa-11752	2	1	9	CARDINAL
ajfa-11752	2	2	2	CARDINAL
ajfa-11752	2	3	49	DATE
ajfa-11752	4	1	601	CARDINAL
ajfa-11752	4	2	2010-2015	DATE
ajfa-11752	7	1	malaysia	GPE
ajfa-11752	7	2	asian	NORP
ajfa-11752	7	3	journal of finance & accounting	ORG
ajfa-11752	7	4	1946-052x 2017	MONEY
ajfa-11752	8	1	9	CARDINAL
ajfa-11752	8	2	2	CARDINAL
ajfa-11752	8	3	50 1	DATE
ajfa-11752	9	1	the recent decades	DATE
ajfa-11752	11	1	amran et al	LOC
ajfa-11752	11	2	2014	DATE
ajfa-11752	12	1	malaysian	NORP
ajfa-11752	12	2	2004	DATE
ajfa-11752	12	3	30 percent	PERCENT
ajfa-11752	13	1	2011	DATE
ajfa-11752	13	2	the year 2016	DATE
ajfa-11752	13	3	30 percent	PERCENT
ajfa-11752	13	4	june 27, 2011	DATE
ajfa-11752	14	1	deloitte	PERSON
ajfa-11752	14	2	2015	CARDINAL
ajfa-11752	15	1	norway	GPE
ajfa-11752	15	2	france	GPE
ajfa-11752	15	3	about 36.7	CARDINAL
ajfa-11752	15	4	29.9 percent	PERCENT
ajfa-11752	16	1	japan	GPE
ajfa-11752	16	2	about 2.4 percent	PERCENT
ajfa-11752	17	1	malaysia	GPE
ajfa-11752	17	2	deloitte	ORG
ajfa-11752	17	3	2015	CARDINAL
ajfa-11752	17	4	about 10.4 percent	PERCENT
ajfa-11752	17	5	12 percent	PERCENT
ajfa-11752	18	1	april 2016	DATE
ajfa-11752	18	2	8.3 percent	PERCENT
ajfa-11752	18	3	12.5 percent	PERCENT
ajfa-11752	18	4	2014	DATE
ajfa-11752	19	1	malaysia	GPE
ajfa-11752	19	2	second	ORDINAL
ajfa-11752	19	3	australia	GPE
ajfa-11752	19	4	21.9 percent	PERCENT
ajfa-11752	19	5	april 20, 2016	DATE
ajfa-11752	20	1	s. m. adams	PERSON
ajfa-11752	20	2	gupta, & leeth	ORG
ajfa-11752	20	3	2009	DATE
ajfa-11752	20	4	campbell & mínguez-vera	ORG
ajfa-11752	20	5	2008	DATE
ajfa-11752	20	6	mcguinness, & paulo	ORG
ajfa-11752	20	7	2013	DATE
ajfa-11752	21	1	r. b. adams & ferreira	ORG
ajfa-11752	21	2	2009	DATE
ajfa-11752	21	3	nielsen & huse	ORG
ajfa-11752	21	4	2010	DATE
ajfa-11752	21	5	valenti	ORG
ajfa-11752	21	6	2008	DATE
ajfa-11752	22	1	segev	ORG
ajfa-11752	22	2	yosef	PERSON
ajfa-11752	22	3	2012	DATE
ajfa-11752	22	4	2010	DATE
ajfa-11752	22	5	krishnan	PERSON
ajfa-11752	22	6	2008	DATE
ajfa-11752	23	1	arun	NORP
ajfa-11752	23	2	ali aribi	PERSON
ajfa-11752	23	3	2015	CARDINAL
ajfa-11752	24	1	graham	PERSON
ajfa-11752	24	2	harvey, & rajgopal	ORG
ajfa-11752	24	3	2005	DATE
ajfa-11752	24	4	s. h. teoh	PERSON
ajfa-11752	24	5	welch, & wong	ORG
ajfa-11752	24	6	1998	DATE
ajfa-11752	24	7	s. teoh	PERSON
ajfa-11752	24	8	welch, & wong	ORG
ajfa-11752	24	9	1998	DATE
ajfa-11752	24	10	2016	DATE
ajfa-11752	24	11	2010	DATE
ajfa-11752	24	12	skinner & sloan	ORG
ajfa-11752	24	13	2002	DATE
ajfa-11752	24	14	cheng & warfield	ORG
ajfa-11752	24	15	2005	DATE
ajfa-11752	24	16	healy	ORG
ajfa-11752	24	17	1985	DATE
ajfa-11752	25	1	cohen, dey, & lys, 2008	LAW
ajfa-11752	25	2	roychowdhury	ORG
ajfa-11752	25	3	2006	DATE
ajfa-11752	25	4	2014	DATE
ajfa-11752	26	1	asian	NORP
ajfa-11752	26	2	finance & accounting	ORG
ajfa-11752	26	3	1946-052x 2017	MONEY
ajfa-11752	26	4	9	CARDINAL
ajfa-11752	26	5	2	CARDINAL
ajfa-11752	26	6	51	CARDINAL
ajfa-11752	26	7	burnett	GPE
ajfa-11752	26	8	martin, & mcallister	ORG
ajfa-11752	26	9	2012	DATE
ajfa-11752	26	10	hribar	ORG
ajfa-11752	26	11	jenkins, & johnson	ORG
ajfa-11752	26	12	2006	DATE
ajfa-11752	27	1	malaysia	GPE
ajfa-11752	28	1	malaysian	NORP
ajfa-11752	28	2	2012	DATE
ajfa-11752	29	1	farrell	PERSON
ajfa-11752	29	2	2014	DATE
ajfa-11752	29	3	ahmad, & ali	ORG
ajfa-11752	29	4	2015	DATE
ajfa-11752	29	5	farrell, yu, & zhang	ORG
ajfa-11752	29	6	2013	DATE
ajfa-11752	29	7	farrell et al.	PERSON
ajfa-11752	29	8	2014	DATE
ajfa-11752	33	1	section 2	LAW
ajfa-11752	33	2	section 3	LAW
ajfa-11752	34	1	section 4	LAW
ajfa-11752	34	2	section 5	LAW
ajfa-11752	35	1	2	CARDINAL
ajfa-11752	35	2	betz & skepard	ORG
ajfa-11752	35	3	1989	DATE
ajfa-11752	35	4	khazanchi, 1995)	ORG
ajfa-11752	36	1	francis	PERSON
ajfa-11752	36	2	hasan	PERSON
ajfa-11752	36	3	2009	DATE
ajfa-11752	36	4	gul	PERSON
ajfa-11752	36	5	yu	GPE
ajfa-11752	36	6	fung, & jaggi	ORG
ajfa-11752	36	7	2009	DATE
ajfa-11752	37	1	byrnes	ORG
ajfa-11752	37	2	miller	ORG
ajfa-11752	37	3	schafer	ORG
ajfa-11752	37	4	1999	DATE
ajfa-11752	38	1	arun et al	PERSON
ajfa-11752	39	1	2015	DATE
ajfa-11752	39	2	powell	PERSON
ajfa-11752	39	3	1997	DATE
ajfa-11752	40	1	krishnan & parsons	ORG
ajfa-11752	40	2	2008	DATE
ajfa-11752	40	3	peni & vähämaa	ORG
ajfa-11752	40	4	2010	DATE
ajfa-11752	40	5	thiruvadi & hua-wei huang	ORG
ajfa-11752	40	6	2011	DATE
ajfa-11752	41	1	2012	DATE
ajfa-11752	41	2	barua	GPE
ajfa-11752	41	3	davidson	GPE
ajfa-11752	41	4	rama	GPE
ajfa-11752	41	5	2010	DATE
ajfa-11752	42	1	liu	PERSON
ajfa-11752	42	2	wei, & xie	ORG
ajfa-11752	42	3	2016	DATE
ajfa-11752	44	1	asian journal of finance & accounting	ORG
ajfa-11752	44	2	1946-052x 2017	MONEY
ajfa-11752	44	3	9	CARDINAL
ajfa-11752	44	4	2	CARDINAL
ajfa-11752	44	5	52 3	DATE
ajfa-11752	44	6	3.1	CARDINAL
ajfa-11752	44	7	2006	DATE
ajfa-11752	45	1	two	CARDINAL
ajfa-11752	45	2	firstly	ORDINAL
ajfa-11752	45	3	asif	PERSON
ajfa-11752	46	1	asif_eps = ni	PERSON
ajfa-11752	46	2	+0.5	CARDINAL
ajfa-11752	46	3	1	CARDINAL
ajfa-11752	46	4	asif_eps	PERSON
ajfa-11752	46	5	fiscal year	DATE
ajfa-11752	46	6	the firm year	DATE
ajfa-11752	46	7	a year	DATE
ajfa-11752	47	1	second	ORDINAL
ajfa-11752	47	2	asif	PERSON
ajfa-11752	49	1	burnett et al	PERSON
ajfa-11752	50	1	2012	DATE
ajfa-11752	50	2	farrell et al	PERSON
ajfa-11752	51	1	2014	DATE
ajfa-11752	52	1	2006	DATE
ajfa-11752	52	2	one cent	MONEY
ajfa-11752	53	1	malaysian	NORP
ajfa-11752	53	2	2010	DATE
ajfa-11752	53	3	2015	DATE
ajfa-11752	53	4	106	CARDINAL
ajfa-11752	54	1	1	CARDINAL
ajfa-11752	55	1	annual	DATE
ajfa-11752	56	1	601	CARDINAL
ajfa-11752	56	2	225	CARDINAL
ajfa-11752	56	3	39.1%	PERCENT
ajfa-11752	56	4	374	CARDINAL
ajfa-11752	56	5	60.9%	PERCENT
ajfa-11752	57	1	4	CARDINAL
ajfa-11752	57	2	annual	DATE
ajfa-11752	57	3	malaysia	GPE
ajfa-11752	58	1	roe	PRODUCT
ajfa-11752	58	2	thomson datastream	ORG
ajfa-11752	59	1	annual	DATE
ajfa-11752	59	2	a year	DATE
ajfa-11752	59	3	2010	DATE
ajfa-11752	59	4	2015	DATE
ajfa-11752	59	5	annual	DATE
ajfa-11752	59	6	malaysia	GPE
ajfa-11752	60	1	1	CARDINAL
ajfa-11752	60	2	601	CARDINAL
ajfa-11752	61	1	2010-2015 106	DATE
ajfa-11752	61	2	5	CARDINAL
ajfa-11752	61	3	101	CARDINAL
ajfa-11752	61	4	101	CARDINAL
ajfa-11752	61	5	6 years	DATE
ajfa-11752	61	6	606	CARDINAL
ajfa-11752	61	7	prior years	DATE
ajfa-11752	61	8	2	CARDINAL
ajfa-11752	61	9	2015 3	DATE
ajfa-11752	61	10	601	CARDINAL
ajfa-11752	61	11	asian	NORP
ajfa-11752	61	12	finance & accounting	ORG
ajfa-11752	61	13	1946-052x 2017	MONEY
ajfa-11752	61	14	9	CARDINAL
ajfa-11752	61	15	2	CARDINAL
ajfa-11752	61	16	53 3.2	DATE
ajfa-11752	63	1	+ β1	DATE
ajfa-11752	63	2	2	CARDINAL
ajfa-11752	63	3	1	CARDINAL
ajfa-11752	63	4	0	CARDINAL
ajfa-11752	64	1	one	CARDINAL
ajfa-11752	64	2	at least one	CARDINAL
ajfa-11752	64	3	zero	CARDINAL
ajfa-11752	64	4	one	CARDINAL
ajfa-11752	64	5	zero	CARDINAL
ajfa-11752	64	6	the beginning of the year	DATE
ajfa-11752	65	1	lev t-1	PERSON
ajfa-11752	65	2	the beginning of the year	DATE
ajfa-11752	66	1	fcf t-1	PERSON
ajfa-11752	67	1	4	CARDINAL
ajfa-11752	67	2	4.1	CARDINAL
ajfa-11752	69	1	601	CARDINAL
ajfa-11752	70	1	nearly 48 percent	PERCENT
ajfa-11752	70	2	2010-2015	DATE
ajfa-11752	71	1	45 percent	PERCENT
ajfa-11752	71	2	2012	DATE
ajfa-11752	72	1	4	CARDINAL
ajfa-11752	72	2	about 50 percent	PERCENT
ajfa-11752	73	1	asian journal of finance & accounting	ORG
ajfa-11752	73	2	1946-052x 2017	MONEY
ajfa-11752	73	3	9	CARDINAL
ajfa-11752	73	4	2	CARDINAL
ajfa-11752	73	5	54	DATE
ajfa-11752	73	6	2	CARDINAL
ajfa-11752	76	1	max	PERSON
ajfa-11752	77	1	601	CARDINAL
ajfa-11752	77	2	0.3910	CARDINAL
ajfa-11752	78	1	0.4883	CARDINAL
ajfa-11752	78	2	0.4544 0.4285	MONEY
ajfa-11752	78	3	7.4309	CARDINAL
ajfa-11752	78	4	1.9754	CARDINAL
ajfa-11752	78	5	0.5024	CARDINAL
ajfa-11752	78	6	1	CARDINAL
ajfa-11752	78	7	7.4308	CARDINAL
ajfa-11752	78	8	19.993	CARDINAL
ajfa-11752	78	9	24.834	ORG
ajfa-11752	78	10	3	CARDINAL
ajfa-11752	79	1	3	CARDINAL
ajfa-11752	79	2	54 percent	PERCENT
ajfa-11752	79	3	3	CARDINAL
ajfa-11752	79	4	big4 roe	PERSON
ajfa-11752	79	5	lev fcf abbd 1	FAC
ajfa-11752	79	6	1	CARDINAL
ajfa-11752	79	7	0.065 0.28	QUANTITY
ajfa-11752	79	8	1 big4	QUANTITY
ajfa-11752	79	9	0.009 -0.15	QUANTITY
ajfa-11752	79	10	0.09	CARDINAL
ajfa-11752	79	11	1	CARDINAL
ajfa-11752	79	12	0.019 0.072 1	QUANTITY
ajfa-11752	79	13	0.047 0.13	QUANTITY
ajfa-11752	79	14	0.45	CARDINAL
ajfa-11752	79	15	0.35	CARDINAL
ajfa-11752	79	16	0.092	CARDINAL
ajfa-11752	79	17	0.22	CARDINAL
ajfa-11752	79	18	0.33	CARDINAL
ajfa-11752	79	19	0.14	CARDINAL
ajfa-11752	79	20	0.55	CARDINAL
ajfa-11752	79	21	1 fcf 0.034 -0.09	QUANTITY
ajfa-11752	79	22	0.028	CARDINAL
ajfa-11752	79	23	0.098	CARDINAL
ajfa-11752	79	24	1	CARDINAL
ajfa-11752	79	25	10%	PERCENT
ajfa-11752	79	26	5%	PERCENT
ajfa-11752	79	27	1%	PERCENT
ajfa-11752	80	1	4.2	CARDINAL
ajfa-11752	80	2	4	CARDINAL
ajfa-11752	81	1	z=-1.65	ORG
ajfa-11752	81	2	0.10	CARDINAL
ajfa-11752	83	1	2012	DATE
ajfa-11752	83	2	krishnan & parsons	ORG
ajfa-11752	83	3	2008	DATE
ajfa-11752	83	4	peni & vähämaa	ORG
ajfa-11752	83	5	2010	DATE
ajfa-11752	84	1	this asian journal of finance & accounting	ORG
ajfa-11752	84	2	1946-052x 2017	MONEY
ajfa-11752	84	3	9	CARDINAL
ajfa-11752	84	4	2	CARDINAL
ajfa-11752	84	5	55	CARDINAL
ajfa-11752	84	6	malaysian	NORP
ajfa-11752	84	7	become 30 percent	PERCENT
ajfa-11752	85	1	0.10	CARDINAL
ajfa-11752	85	2	malaysia	GPE
ajfa-11752	85	3	2015	DATE
ajfa-11752	85	4	2016	DATE
ajfa-11752	86	1	siagian	ORG
ajfa-11752	86	2	2011	DATE
ajfa-11752	86	3	xie et al	PERSON
ajfa-11752	87	1	2003	DATE
ajfa-11752	90	1	abdul latif	PERSON
ajfa-11752	90	2	taufil-mohd	PERSON
ajfa-11752	90	3	2013	DATE
ajfa-11752	91	1	2.1	CARDINAL
ajfa-11752	91	2	0.036	CARDINAL
ajfa-11752	92	1	2000	DATE
ajfa-11752	93	1	4	CARDINAL
ajfa-11752	95	1	1.2869	CARDINAL
ajfa-11752	95	2	0.047	CARDINAL
ajfa-11752	95	3	0.1825 -1.65	MONEY
ajfa-11752	95	4	0.099	CARDINAL
ajfa-11752	95	5	0.008	CARDINAL
ajfa-11752	95	6	0.02866 0.0526	MONEY
ajfa-11752	95	7	0.139	CARDINAL
ajfa-11752	95	8	0.568	CARDINAL
ajfa-11752	95	9	0.036	CARDINAL
ajfa-11752	95	10	0.067	CARDINAL
ajfa-11752	95	11	15.92	CARDINAL
ajfa-11752	96	1	601	CARDINAL
ajfa-11752	96	2	10%	PERCENT
ajfa-11752	96	3	5%	PERCENT
ajfa-11752	96	4	1%	PERCENT
ajfa-11752	97	1	1	CARDINAL
ajfa-11752	97	2	0	CARDINAL
ajfa-11752	98	1	one	CARDINAL
ajfa-11752	98	2	at least one	CARDINAL
ajfa-11752	98	3	zero	CARDINAL
ajfa-11752	98	4	big4	ORG
ajfa-11752	98	5	one	CARDINAL
ajfa-11752	98	6	big4 auditors	ORG
ajfa-11752	98	7	zero	CARDINAL
ajfa-11752	98	8	asian	NORP
ajfa-11752	98	9	finance & accounting	ORG
ajfa-11752	98	10	1946-052x 2017	MONEY
ajfa-11752	98	11	9	CARDINAL
ajfa-11752	98	12	2	CARDINAL
ajfa-11752	98	13	56	CARDINAL
ajfa-11752	98	14	roe t-1	ORG
ajfa-11752	98	15	the beginning of the year	DATE
ajfa-11752	98	16	t-1	ORG
ajfa-11752	98	17	the beginning of the year	DATE
ajfa-11752	98	18	lev t-1	PERSON
ajfa-11752	98	19	the beginning of the year	DATE
ajfa-11752	98	20	fcf t-1	PERSON
ajfa-11752	98	21	the beginning of the year	DATE
ajfa-11752	99	1	5	CARDINAL
ajfa-11752	99	2	malaysian	NORP
ajfa-11752	99	3	the years 2010-2015	DATE
ajfa-11752	100	1	601	CARDINAL
ajfa-11752	100	2	2010-2015	DATE
ajfa-11752	102	1	krishnan & parsons	ORG
ajfa-11752	102	2	2008	DATE
ajfa-11752	102	3	peni & vähämaa	ORG
ajfa-11752	102	4	2010	DATE
ajfa-11752	103	1	malaysian	NORP
ajfa-11752	103	2	30 percent	PERCENT
ajfa-11752	104	1	malaysia	GPE
ajfa-11752	107	1	2012	DATE
ajfa-11752	110	1	abdul latif	PERSON
ajfa-11752	110	2	r., & taufil-mohd	ORG
ajfa-11752	110	3	k. n.	PERSON
ajfa-11752	110	4	2013	DATE
ajfa-11752	111	1	malaysian	NORP
ajfa-11752	112	1	3(2	CARDINAL
ajfa-11752	112	2	99–104	GPE
ajfa-11752	112	3	https://doi.org/10.5923/j.mm.20130302.06 adams	PERSON
ajfa-11752	112	4	r. b.	PERSON
ajfa-11752	112	5	2009	DATE
ajfa-11752	114	1	journal of financial economics	ORG
ajfa-11752	114	2	291–309	CARDINAL
ajfa-11752	115	1	s. m.	PERSON
ajfa-11752	115	2	gupta	GPE
ajfa-11752	115	3	a., & leeth	ORG
ajfa-11752	115	4	j. d.	PERSON
ajfa-11752	115	5	2009	DATE
ajfa-11752	116	1	ritish journal of management	ORG
ajfa-11752	116	2	20(1	CARDINAL
ajfa-11752	116	3	1–12	DATE
ajfa-11752	117	1	amran	GPE
ajfa-11752	117	2	n. a.	PERSON
ajfa-11752	117	3	ismail	PERSON
ajfa-11752	117	4	n. i. k.	PERSON
ajfa-11752	117	5	aripin	GPE
ajfa-11752	117	6	n.	PERSON
ajfa-11752	117	7	manaf	PERSON
ajfa-11752	117	8	k. b. a.	PERSON
ajfa-11752	117	9	& abdullah	PERSON
ajfa-11752	117	10	s. n.	PERSON
ajfa-11752	117	11	2014	DATE
ajfa-11752	118	1	malaysia	GPE
ajfa-11752	119	1	australian	NORP
ajfa-11752	119	2	asian	NORP
ajfa-11752	119	3	finance & accounting	ORG
ajfa-11752	119	4	1946-052x 2017	MONEY
ajfa-11752	119	5	9	CARDINAL
ajfa-11752	119	6	2	CARDINAL
ajfa-11752	119	7	57	CARDINAL
ajfa-11752	119	8	476–482	CARDINAL
ajfa-11752	120	1	arun	ORG
ajfa-11752	120	2	t. g.	PERSON
ajfa-11752	120	3	y. e., & ali aribi	ORG
ajfa-11752	120	4	z.	PERSON
ajfa-11752	120	5	2015	DATE
ajfa-11752	121	1	uk	GPE
ajfa-11752	122	1	137–146	CARDINAL
ajfa-11752	123	1	https://doi.org/10.1016/j.irfa.2015.03.002 barua, a.	ORG
ajfa-11752	123	2	davidson	GPE
ajfa-11752	123	3	l. f.	PERSON
ajfa-11752	123	4	rama	GPE
ajfa-11752	123	5	d. v	PERSON
ajfa-11752	123	6	s.	PERSON
ajfa-11752	123	7	2010	DATE
ajfa-11752	124	1	cfo	ORG
ajfa-11752	125	1	24(1	CARDINAL
ajfa-11752	125	2	25–39	CARDINAL
ajfa-11752	126	1	https://doi.org/10.2308/acch.2010.24.1.25 betz	PERSON
ajfa-11752	126	2	m., & skepard	ORG
ajfa-11752	126	3	j. m.	PERSON
ajfa-11752	126	4	1989	DATE
ajfa-11752	128	1	321–324	CARDINAL
ajfa-11752	129	1	burnett	PERSON
ajfa-11752	129	2	b. m.	PERSON
ajfa-11752	129	3	b. m.	PERSON
ajfa-11752	129	4	martin	PERSON
ajfa-11752	129	5	g. w.	PERSON
ajfa-11752	129	6	b. p.	PERSON
ajfa-11752	129	7	2012	DATE
ajfa-11752	131	1	1861–1884	DATE
ajfa-11752	132	1	byrnes	PERSON
ajfa-11752	132	2	j. p.	PERSON
ajfa-11752	132	3	miller	ORG
ajfa-11752	132	4	d. c.	PERSON
ajfa-11752	132	5	w. d.	PERSON
ajfa-11752	132	6	1999	DATE
ajfa-11752	134	1	psychological bulletin	ORG
ajfa-11752	134	2	125	CARDINAL
ajfa-11752	134	3	367–383	CARDINAL
ajfa-11752	135	1	https://doi.org/10.1037/0033-2909.125.3.367 campbell	PERSON
ajfa-11752	135	2	k., & mínguez-vera,	ORG
ajfa-11752	135	3	2008	DATE
ajfa-11752	137	1	journal of business ethics	ORG
ajfa-11752	137	2	83(3	CARDINAL
ajfa-11752	137	3	435–451	CARDINAL
ajfa-11752	138	1	https://doi.org/10.1007/s10551-007-9630-y chandren	PERSON
ajfa-11752	138	2	s.	PERSON
ajfa-11752	138	3	2016	DATE
ajfa-11752	140	1	social sciences & humanities	ORG
ajfa-11752	140	2	24(4	CARDINAL
ajfa-11752	140	3	1253–1265	CARDINAL
ajfa-11752	141	1	chandren, s.	ORG
ajfa-11752	141	2	ahmad	PERSON
ajfa-11752	141	3	z., & ali	ORG
ajfa-11752	141	4	2015	CARDINAL
ajfa-11752	143	1	international journal of business and	ORG
ajfa-11752	143	2	16(3	CARDINAL
ajfa-11752	143	3	344–363	CARDINAL
ajfa-11752	144	1	cheng	PERSON
ajfa-11752	144	2	q., & warfield	ORG
ajfa-11752	144	3	t. d.	GPE
ajfa-11752	144	4	2005	DATE
ajfa-11752	146	1	441–476	CARDINAL
ajfa-11752	147	1	https://doi.org/doi	PRODUCT
ajfa-11752	147	2	cohen	PERSON
ajfa-11752	147	3	d. a.	PERSON
ajfa-11752	147	4	dey, a., & lys	PERSON
ajfa-11752	147	5	t. z.	PERSON
ajfa-11752	147	6	2008	DATE
ajfa-11752	149	1	83(3	CARDINAL
ajfa-11752	149	2	757–787	CARDINAL
ajfa-11752	151	1	2015	CARDINAL
ajfa-11752	153	1	dittmar, a.	PERSON
ajfa-11752	153	2	2000	DATE
ajfa-11752	155	1	the journal of business	ORG
ajfa-11752	155	2	73(3	CARDINAL
ajfa-11752	155	3	331–355	CARDINAL
ajfa-11752	156	1	farrell	ORG
ajfa-11752	156	2	k. a.	PERSON
ajfa-11752	156	3	yu	GPE
ajfa-11752	156	4	j., & zhang	ORG
ajfa-11752	156	5	2013	DATE
ajfa-11752	158	1	21(4	DATE
ajfa-11752	158	2	334–350	CARDINAL
ajfa-11752	159	1	farrell	PERSON
ajfa-11752	159	2	k.	PERSON
ajfa-11752	159	3	e., & yu	ORG
ajfa-11752	159	4	2014	DATE
ajfa-11752	161	1	25	CARDINAL
ajfa-11752	161	2	1–15	CARDINAL
ajfa-11752	162	1	asian journal of finance & accounting	ORG
ajfa-11752	162	2	1946-052x 2017	MONEY
ajfa-11752	162	3	9	CARDINAL
ajfa-11752	162	4	2	CARDINAL
ajfa-11752	162	5	58	CARDINAL
ajfa-11752	162	6	b.	PERSON
ajfa-11752	162	7	hasan	PERSON
ajfa-11752	162	8	i.	GPE
ajfa-11752	162	9	park	GPE
ajfa-11752	162	10	j. c.	GPE
ajfa-11752	162	11	q.	PERSON
ajfa-11752	162	12	2009	DATE
ajfa-11752	164	1	ssrn	PERSON
ajfa-11752	165	1	https://doi.org/10.2139/ssrn.1471059 fmt news	PERSON
ajfa-11752	166	1	2016	CARDINAL
ajfa-11752	167	1	malaysia	GPE
ajfa-11752	168	1	i.	PERSON
ajfa-11752	168	2	segev	ORG
ajfa-11752	168	3	e., & yosef	ORG
ajfa-11752	168	4	r.	PERSON
ajfa-11752	168	5	2012	DATE
ajfa-11752	170	1	pacific accounting review	ORG
ajfa-11752	170	2	24(1	CARDINAL
ajfa-11752	171	1	graham	PERSON
ajfa-11752	171	2	j. c.	PERSON
ajfa-11752	171	3	harvey	GPE
ajfa-11752	171	4	s. (2005	ORG
ajfa-11752	173	1	3–73	CARDINAL
ajfa-11752	174	1	gul	PERSON
ajfa-11752	174	2	f. a.	PERSON
ajfa-11752	174	3	yu, s.	PERSON
ajfa-11752	174	4	fung	GPE
ajfa-11752	174	5	b.	PERSON
ajfa-11752	174	6	2009	DATE
ajfa-11752	175	1	journal of accounting and economics	ORG
ajfa-11752	175	2	265–287	DATE
ajfa-11752	176	1	k. a.	PERSON
ajfa-11752	176	2	2010	DATE
ajfa-11752	178	1	855–888	CARDINAL
ajfa-11752	179	1	healy	PERSON
ajfa-11752	179	2	p. m.	PERSON
ajfa-11752	179	3	1985	DATE
ajfa-11752	181	1	journal of accounting & economics	ORG
ajfa-11752	181	2	7	CARDINAL
ajfa-11752	181	3	85–107	DATE
ajfa-11752	182	1	https://doi.org/10.1016/0165-4101(85)90029-1 hribar	PERSON
ajfa-11752	182	2	jenkins	PERSON
ajfa-11752	182	3	n. t., & johnson	PERSON
ajfa-11752	182	4	w. b.	PERSON
ajfa-11752	182	5	2006	DATE
ajfa-11752	184	1	41(1–2	DATE
ajfa-11752	184	2	3–27	CARDINAL
ajfa-11752	185	1	k., & peni	ORG
ajfa-11752	185	2	2012	DATE
ajfa-11752	187	1	international journal of auditing	ORG
ajfa-11752	187	2	16(1	CARDINAL
ajfa-11752	188	1	1995	DATE
ajfa-11752	190	1	journal of business ethics	ORG
ajfa-11752	190	2	14(9	CARDINAL
ajfa-11752	191	1	741–749	CARDINAL
ajfa-11752	192	1	krishnan	PERSON
ajfa-11752	192	2	g. v.,	PERSON
ajfa-11752	192	3	l. m. (	PERSON
ajfa-11752	192	4	2008	DATE
ajfa-11752	194	1	journal of business ethics	ORG
ajfa-11752	194	2	65–76	CARDINAL
ajfa-11752	195	1	k. c. k.	PERSON
ajfa-11752	195	2	b., & paulo	ORG
ajfa-11752	195	3	j. (	PERSON
ajfa-11752	195	4	2013	DATE
ajfa-11752	196	1	chinese	NORP
ajfa-11752	197	1	pacific-basin	LOC
ajfa-11752	197	2	21(1	CARDINAL
ajfa-11752	197	3	1136–1159	CARDINAL
ajfa-11752	198	1	liu	PERSON
ajfa-11752	198	2	wei	PERSON
ajfa-11752	198	3	f.	PERSON
ajfa-11752	198	4	2016	DATE
ajfa-11752	199	1	cfo	ORG
ajfa-11752	199	2	china	GPE
ajfa-11752	201	1	asian journal of finance & accounting	ORG
ajfa-11752	201	2	1946-052x 2017	MONEY
ajfa-11752	201	3	9	CARDINAL
ajfa-11752	201	4	2	CARDINAL
ajfa-11752	201	5	59 nielsen	PERSON
ajfa-11752	201	6	s., & huse	ORG
ajfa-11752	201	7	2010	DATE
ajfa-11752	203	1	june 2017	DATE
ajfa-11752	204	1	e., & vähämaa	ORG
ajfa-11752	204	2	s.	PERSON
ajfa-11752	204	3	2010	DATE
ajfa-11752	206	1	629–645	CARDINAL
ajfa-11752	207	1	https://doi.org/10.1108/03074351011050343 powell	PERSON
ajfa-11752	207	2	m., & ansic	ORG
ajfa-11752	207	3	1997	DATE
ajfa-11752	209	1	605–628	CARDINAL
ajfa-11752	210	1	roychowdhury	ORG
ajfa-11752	210	2	s.	PERSON
ajfa-11752	210	3	2006	DATE
ajfa-11752	212	1	42	DATE
ajfa-11752	212	2	335–370	CARDINAL
ajfa-11752	213	1	https://doi.org/10.1016/j.jacceco.2006.01.002 siagian	PERSON
ajfa-11752	213	2	f. t., & tresnaningsih	PERSON
ajfa-11752	213	3	2011	DATE
ajfa-11752	214	1	indonesian	NORP
ajfa-11752	215	1	asian	NORP
ajfa-11752	215	2	19(3	DATE
ajfa-11752	216	1	skinner	PERSON
ajfa-11752	216	2	d. j.	PERSON
ajfa-11752	216	3	r. g.	PERSON
ajfa-11752	216	4	2002	DATE
ajfa-11752	218	1	289–312	CARDINAL
ajfa-11752	219	1	2014	DATE
ajfa-11752	221	1	29(2	CARDINAL
ajfa-11752	221	2	153–172	CARDINAL
ajfa-11752	222	1	teoh	PERSON
ajfa-11752	222	2	s. h.	PERSON
ajfa-11752	222	3	welch, i., & wong	ORG
ajfa-11752	222	4	t. j.	PERSON
ajfa-11752	222	5	1998	DATE
ajfa-11752	224	1	53(6	CARDINAL
ajfa-11752	224	2	1935–1974	DATE
ajfa-11752	225	1	https://doi.org/10.1111/0022-1082.00079 teoh	PERSON
ajfa-11752	225	2	s.	GPE
ajfa-11752	225	3	welch	GPE
ajfa-11752	225	4	i., & wong	ORG
ajfa-11752	225	5	t.	GPE
ajfa-11752	225	6	1998	DATE
ajfa-11752	227	1	journal of financial economics	ORG
ajfa-11752	227	2	50(1	DATE
ajfa-11752	227	3	63–99	CARDINAL
ajfa-11752	228	1	s., & hua-wei huang	ORG
ajfa-11752	229	1	2011	DATE
ajfa-11752	231	1	483–498	CARDINAL
ajfa-11752	232	1	valenti, a. (	ORG
ajfa-11752	232	2	2008	DATE
ajfa-11752	233	1	2002	DATE
ajfa-11752	235	1	81(2	ORG
ajfa-11752	235	2	401–412	CARDINAL
ajfa-11752	236	1	xie	PERSON
ajfa-11752	236	2	b.	GPE
ajfa-11752	236	3	davidson	GPE
ajfa-11752	236	4	w. n., & dadalt	PERSON
ajfa-11752	236	5	2003	DATE
ajfa-11752	238	1	9(3	CARDINAL
ajfa-11752	238	2	295–316	CARDINAL