id	sid	eid	entity	type
ajfa-11778	1	1	microsoft	ORG
ajfa-11778	1	2	11778-43273	DATE
ajfa-11778	1	3	asian	NORP
ajfa-11778	1	4	finance & accounting	ORG
ajfa-11778	1	5	1946-052x 2017	MONEY
ajfa-11778	1	6	9	CARDINAL
ajfa-11778	1	7	2	CARDINAL
ajfa-11778	1	8	71	DATE
ajfa-11778	1	9	nigeria	GPE
ajfa-11778	1	10	kennedy prince modugu	PERSON
ajfa-11778	1	11	phd	PERSON
ajfa-11778	1	12	ama international university	ORG
ajfa-11778	1	13	bahrain	GPE
ajfa-11778	1	14	july 21, 2017	DATE
ajfa-11778	1	15	sep. 20	DATE
ajfa-11778	1	16	2017	CARDINAL
ajfa-11778	1	17	december 1	DATE
ajfa-11778	1	18	nigerian	NORP
ajfa-11778	2	1	annual	DATE
ajfa-11778	2	2	60	CARDINAL
ajfa-11778	2	3	the nigerian stock exchange	ORG
ajfa-11778	3	1	three years	DATE
ajfa-11778	3	2	2012	DATE
ajfa-11778	3	3	2014	DATE
ajfa-11778	6	1	nigerian	NORP
ajfa-11778	8	1	three	CARDINAL
ajfa-11778	13	1	ifrs asian journal of finance & accounting	ORG
ajfa-11778	13	2	1946-052x 2017	MONEY
ajfa-11778	13	3	9	CARDINAL
ajfa-11778	13	4	2	CARDINAL
ajfa-11778	13	5	72	DATE
ajfa-11778	13	6	annual	DATE
ajfa-11778	17	1	the last two decades	DATE
ajfa-11778	18	1	us	GPE
ajfa-11778	18	2	enron	ORG
ajfa-11778	19	1	us	GPE
ajfa-11778	22	1	nigeria	GPE
ajfa-11778	22	2	adegbite	ORG
ajfa-11778	22	3	nakpodia, & adegbite	ORG
ajfa-11778	22	4	2015	DATE
ajfa-11778	23	1	nigeria	GPE
ajfa-11778	23	2	wallace	GPE
ajfa-11778	23	3	1988	DATE
ajfa-11778	23	4	adeyemi	GPE
ajfa-11778	23	5	2006	DATE
ajfa-11778	23	6	2009	DATE
ajfa-11778	24	1	nigerian	NORP
ajfa-11778	24	2	nigeria	GPE
ajfa-11778	25	1	nigerian	NORP
ajfa-11778	26	1	2016	DATE
ajfa-11778	27	1	2014	DATE
ajfa-11778	27	2	portuguese	NORP
ajfa-11778	27	3	3.6bn	MONEY
ajfa-11778	28	1	toshiba	ORG
ajfa-11778	28	2	japanese	NORP
ajfa-11778	28	3	hisao tanaka	PERSON
ajfa-11778	28	4	seven	CARDINAL
ajfa-11778	28	5	2015	DATE
ajfa-11778	28	6	$1.2 billion	MONEY
ajfa-11778	28	7	several years	DATE
ajfa-11778	29	1	japan	GPE
ajfa-11778	29	2	2011	DATE
ajfa-11778	29	3	olympus corporation	ORG
ajfa-11778	29	4	$1.7 billion	MONEY
ajfa-11778	29	5	ando	NORP
ajfa-11778	29	6	2015	DATE
ajfa-11778	30	1	asian	NORP
ajfa-11778	30	2	finance & accounting	ORG
ajfa-11778	30	3	1946-052x 2017	MONEY
ajfa-11778	30	4	9	CARDINAL
ajfa-11778	30	5	2	CARDINAL
ajfa-11778	30	6	73	DATE
ajfa-11778	30	7	2016	CARDINAL
ajfa-11778	30	8	weatherford international plc	ORG
ajfa-11778	30	9	140	MONEY
ajfa-11778	30	10	the us securities and exchange commission	ORG
ajfa-11778	30	11	sec	ORG
ajfa-11778	31	1	james hudgins	PERSON
ajfa-11778	31	2	darryl kitay	PERSON
ajfa-11778	32	1	year-end	DATE
ajfa-11778	32	2	100	MONEY
ajfa-11778	32	3	154	MONEY
ajfa-11778	32	4	four years	DATE
ajfa-11778	33	1	sec	ORG
ajfa-11778	33	2	weatherford	GPE
ajfa-11778	33	3	between 2007 and 2012	DATE
ajfa-11778	33	4	weatherford	GPE
ajfa-11778	33	5	over $900million	MONEY
ajfa-11778	33	6	u.s.	GPE
ajfa-11778	33	7	gaap).weatherford	GPE
ajfa-11778	34	1	weatherford	GPE
ajfa-11778	34	2	sec	ORG
ajfa-11778	34	3	2016	DATE
ajfa-11778	34	4	sec	ORG
ajfa-11778	34	5	weatherford	GPE
ajfa-11778	34	6	weatherford	GPE
ajfa-11778	35	1	$140 million	MONEY
ajfa-11778	35	2	hudgins	PERSON
ajfa-11778	35	3	kitay	PERSON
ajfa-11778	35	4	334,067	MONEY
ajfa-11778	35	5	30,000	MONEY
ajfa-11778	36	1	sec	ORG
ajfa-11778	36	2	weatherford	GPE
ajfa-11778	36	3	ernst & young	ORG
ajfa-11778	36	4	between 2001 and 2013	DATE
ajfa-11778	37	1	sec	ORG
ajfa-11778	37	2	weatherford	GPE
ajfa-11778	37	3	$461 million	MONEY
ajfa-11778	37	4	between 2007 and 2010	DATE
ajfa-11778	38	1	11.8	MONEY
ajfa-11778	38	2	nigerian	NORP
ajfa-11778	38	3	nigeria	GPE
ajfa-11778	39	1	2	CARDINAL
ajfa-11778	39	2	2.1	CARDINAL
ajfa-11778	40	1	modugu & eboigbe	ORG
ajfa-11778	40	2	2017	DATE
ajfa-11778	41	1	abu-nassar	PERSON
ajfa-11778	41	2	1993	DATE
ajfa-11778	43	1	cooke	PERSON
ajfa-11778	43	2	wallace	PERSON
ajfa-11778	43	3	1989	DATE
ajfa-11778	45	1	one	CARDINAL
ajfa-11778	45	2	kohler	ORG
ajfa-11778	45	3	1957	DATE
ajfa-11778	45	4	abdulrahman	GPE
ajfa-11778	45	5	1998	DATE
ajfa-11778	46	1	asian	NORP
ajfa-11778	46	2	finance & accounting	ORG
ajfa-11778	46	3	1946-052x 2017	MONEY
ajfa-11778	46	4	9	CARDINAL
ajfa-11778	46	5	2	CARDINAL
ajfa-11778	46	6	74	DATE
ajfa-11778	47	1	1973	DATE
ajfa-11778	47	2	123	CARDINAL
ajfa-11778	49	1	gibbins	ORG
ajfa-11778	49	2	richardson	GPE
ajfa-11778	49	3	waterhouse	ORG
ajfa-11778	49	4	1990	DATE
ajfa-11778	50	1	parker	PERSON
ajfa-11778	50	2	1992	DATE
ajfa-11778	51	1	cooke	ORG
ajfa-11778	51	2	1992	DATE
ajfa-11778	52	1	abdulrahman	PERSON
ajfa-11778	52	2	1998	DATE
ajfa-11778	52	3	annual	DATE
ajfa-11778	54	1	annual	DATE
ajfa-11778	55	1	lee	PERSON
ajfa-11778	55	2	2012	DATE
ajfa-11778	55	3	hajian & rostami	ORG
ajfa-11778	55	4	2014	DATE
ajfa-11778	56	1	2008	DATE
ajfa-11778	57	1	annual	DATE
ajfa-11778	58	1	owusu-ansah	ORG
ajfa-11778	58	2	1998a	DATE
ajfa-11778	58	3	wallace	PERSON
ajfa-11778	58	4	naser	PERSON
ajfa-11778	58	5	1995	DATE
ajfa-11778	60	1	owusu-ansah	ORG
ajfa-11778	60	2	1998a	DATE
ajfa-11778	60	3	wallace &naser	ORG
ajfa-11778	60	4	1995	DATE
ajfa-11778	62	1	solomon	PERSON
ajfa-11778	62	2	2013	DATE
ajfa-11778	62	3	annual	DATE
ajfa-11778	63	1	okike et al	PERSON
ajfa-11778	63	2	2015	DATE
ajfa-11778	63	3	annual	DATE
ajfa-11778	64	1	asian journal of finance & accounting	ORG
ajfa-11778	64	2	1946-052x 2017	MONEY
ajfa-11778	64	3	9	CARDINAL
ajfa-11778	64	4	2	CARDINAL
ajfa-11778	64	5	75	DATE
ajfa-11778	65	1	over four decades	DATE
ajfa-11778	65	2	healy	PERSON
ajfa-11778	65	3	2001	DATE
ajfa-11778	65	4	2014	DATE
ajfa-11778	66	1	abdulrahman	ORG
ajfa-11778	66	2	1998	DATE
ajfa-11778	68	1	1974	DATE
ajfa-11778	68	2	al-zarouni	ORG
ajfa-11778	68	3	2008	DATE
ajfa-11778	68	4	1971	DATE
ajfa-11778	68	5	moore & buzby	ORG
ajfa-11778	68	6	1972	DATE
ajfa-11778	69	1	annual	DATE
ajfa-11778	72	1	2.2	CARDINAL
ajfa-11778	72	2	lang	PERSON
ajfa-11778	72	3	lundholm	PERSON
ajfa-11778	72	4	1993	DATE
ajfa-11778	74	1	1980	DATE
ajfa-11778	75	1	1971	DATE
ajfa-11778	76	1	lang	PERSON
ajfa-11778	76	2	lundholm	PERSON
ajfa-11778	76	3	1993	DATE
ajfa-11778	78	1	2.2.1	CARDINAL
ajfa-11778	78	2	wallace et al	PERSON
ajfa-11778	78	3	1994	DATE
ajfa-11778	80	1	annual	DATE
ajfa-11778	80	2	cooke	ORG
ajfa-11778	80	3	1989	DATE
ajfa-11778	80	4	wallace	PERSON
ajfa-11778	80	5	1994	DATE
ajfa-11778	80	6	wallace &naser 1995	ORG
ajfa-11778	80	7	archambault & archambault	ORG
ajfa-11778	80	8	2003	DATE
ajfa-11778	81	1	1995	DATE
ajfa-11778	83	1	wallace et al.	PERSON
ajfa-11778	83	2	1994	DATE
ajfa-11778	83	3	naser	PERSON
ajfa-11778	83	4	1998	DATE
ajfa-11778	83	5	naser et al	PERSON
ajfa-11778	83	6	2002	DATE
ajfa-11778	83	7	wallace &naser 1995	ORG
ajfa-11778	83	8	asian	NORP
ajfa-11778	83	9	finance & accounting	ORG
ajfa-11778	83	10	1946-052x 2017	MONEY
ajfa-11778	83	11	9	CARDINAL
ajfa-11778	83	12	2	CARDINAL
ajfa-11778	83	13	76	DATE
ajfa-11778	83	14	two	CARDINAL
ajfa-11778	83	15	wallace et al.	FAC
ajfa-11778	83	16	1994	DATE
ajfa-11778	83	17	naser et al.	PERSON
ajfa-11778	83	18	2002	DATE
ajfa-11778	83	19	umoren	GPE
ajfa-11778	83	20	2009	DATE
ajfa-11778	84	1	belkaoui & kahl	ORG
ajfa-11778	84	2	1978	DATE
ajfa-11778	84	3	healy & palepu	ORG
ajfa-11778	84	4	2001	DATE
ajfa-11778	85	1	wallace et al.	PERSON
ajfa-11778	85	2	1994	DATE
ajfa-11778	85	3	wallace	PERSON
ajfa-11778	85	4	naser	PERSON
ajfa-11778	85	5	1995	DATE
ajfa-11778	85	6	camfferman & cooke	ORG
ajfa-11778	85	7	2002	DATE
ajfa-11778	85	8	2006	DATE
ajfa-11778	86	1	2.2.2	CARDINAL
ajfa-11778	86	2	dahawy & ismail	ORG
ajfa-11778	86	3	2014	DATE
ajfa-11778	87	1	wallace et al.	PERSON
ajfa-11778	87	2	1994	DATE
ajfa-11778	87	3	wallace & naser	ORG
ajfa-11778	87	4	1995	DATE
ajfa-11778	87	5	2006	DATE
ajfa-11778	89	1	wallace &naser	ORG
ajfa-11778	89	2	1995	DATE
ajfa-11778	89	3	naser et al	PERSON
ajfa-11778	89	4	2002	DATE
ajfa-11778	90	1	annual	DATE
ajfa-11778	90	2	owusu-ansah	ORG
ajfa-11778	90	3	1998b	DATE
ajfa-11778	90	4	naser & al-khatib	ORG
ajfa-11778	90	5	2000	DATE
ajfa-11778	94	1	belkaoui	PERSON
ajfa-11778	94	2	kahl	PERSON
ajfa-11778	94	3	1978	DATE
ajfa-11778	94	4	wallace et al	PERSON
ajfa-11778	95	1	1994	DATE
ajfa-11778	95	2	wallace	PERSON
ajfa-11778	95	3	naser	PERSON
ajfa-11778	95	4	1995	DATE
ajfa-11778	95	5	naser	PERSON
ajfa-11778	95	6	al-khatib	PERSON
ajfa-11778	95	7	2002	DATE
ajfa-11778	95	8	naser	PERSON
ajfa-11778	96	1	2002	DATE
ajfa-11778	97	1	owusu-ansah 1998b	ORG
ajfa-11778	97	2	2005	DATE
ajfa-11778	98	1	3	CARDINAL
ajfa-11778	99	1	prior to the mid-1960s	DATE
ajfa-11778	100	1	normative accounting research	ORG
ajfa-11778	100	2	omran & el-galfy	ORG
ajfa-11778	100	3	2014	DATE
ajfa-11778	102	1	pat	PERSON
ajfa-11778	102	2	the 1960s	DATE
ajfa-11778	103	1	gordan	DATE
ajfa-11778	103	2	1964	DATE
ajfa-11778	103	3	2009	DATE
ajfa-11778	104	1	watts	ORG
ajfa-11778	104	2	1990	DATE
ajfa-11778	104	3	1968	DATE
ajfa-11778	104	4	1968	DATE
ajfa-11778	105	1	pat	PERSON
ajfa-11778	105	2	asian	NORP
ajfa-11778	105	3	finance & accounting	ORG
ajfa-11778	105	4	1946-052x 2017	MONEY
ajfa-11778	105	5	9	CARDINAL
ajfa-11778	105	6	2	CARDINAL
ajfa-11778	105	7	77	DATE
ajfa-11778	105	8	watts & zimmerman	ORG
ajfa-11778	105	9	1990	DATE
ajfa-11778	106	1	kiyanga	ORG
ajfa-11778	106	2	2014	DATE
ajfa-11778	107	1	watts	ORG
ajfa-11778	107	2	1986	DATE
ajfa-11778	111	1	kiyanga	PERSON
ajfa-11778	111	2	2014	DATE
ajfa-11778	112	1	sternberg	PERSON
ajfa-11778	112	2	1997	DATE
ajfa-11778	113	1	first	ORDINAL
ajfa-11778	114	1	secondly	ORDINAL
ajfa-11778	115	1	thirdly	ORDINAL
ajfa-11778	116	1	gouws & cronje	ORG
ajfa-11778	116	2	2008	DATE
ajfa-11778	116	3	belkaoui	PERSON
ajfa-11778	116	4	2004	DATE
ajfa-11778	119	1	pat	PERSON
ajfa-11778	120	1	pat	PERSON
ajfa-11778	126	1	asian journal of finance & accounting	ORG
ajfa-11778	126	2	1946-052x 2017	MONEY
ajfa-11778	126	3	9	CARDINAL
ajfa-11778	127	1	2	CARDINAL
ajfa-11778	127	2	78 4	DATE
ajfa-11778	127	3	4.1	CARDINAL
ajfa-11778	129	1	annual	DATE
ajfa-11778	131	1	1961	DATE
ajfa-11778	131	2	first	ORDINAL
ajfa-11778	132	1	31	CARDINAL
ajfa-11778	132	2	1 to 4	CARDINAL
ajfa-11778	133	1	wallace	PERSON
ajfa-11778	133	2	1988	DATE
ajfa-11778	133	3	lang & lundholm	ORG
ajfa-11778	133	4	1993	DATE
ajfa-11778	133	5	2006	DATE
ajfa-11778	133	6	umoren	ORG
ajfa-11778	133	7	2009	DATE
ajfa-11778	133	8	al-zarouni	PERSON
ajfa-11778	133	9	2008	DATE
ajfa-11778	133	10	2011	DATE
ajfa-11778	133	11	ibrahim	PERSON
ajfa-11778	133	12	2014	DATE
ajfa-11778	135	1	189	CARDINAL
ajfa-11778	135	2	the nigerian stock exchange	ORG
ajfa-11778	135	3	31st december 2014	DATE
ajfa-11778	135	4	2014	DATE
ajfa-11778	136	1	1967	DATE
ajfa-11778	137	1	israel	GPE
ajfa-11778	137	2	2013	DATE
ajfa-11778	139	1	0.05	CARDINAL
ajfa-11778	139	2	95%	PERCENT
ajfa-11778	139	3	189	CARDINAL
ajfa-11778	140	1	1 + 189	CARDINAL
ajfa-11778	140	2	0.052	CARDINAL
ajfa-11778	141	1	128	CARDINAL
ajfa-11778	141	2	128	CARDINAL
ajfa-11778	141	3	60	CARDINAL
ajfa-11778	141	4	thirty	CARDINAL
ajfa-11778	141	5	between 1st january 2012	DATE
ajfa-11778	141	6	31st december 2014	DATE
ajfa-11778	143	1	2012 to 2014	DATE
ajfa-11778	143	2	nigerian	NORP
ajfa-11778	143	3	finance & accounting	ORG
ajfa-11778	143	4	1946-052x 2017	MONEY
ajfa-11778	143	5	9	CARDINAL
ajfa-11778	143	6	2	CARDINAL
ajfa-11778	143	7	79	CARDINAL
ajfa-11778	143	8	january 1, 2012	DATE
ajfa-11778	143	9	january 1, 2014	DATE
ajfa-11778	143	10	the year ended 2014	DATE
ajfa-11778	144	1	3.6	CARDINAL
ajfa-11778	146	1	1	CARDINAL
ajfa-11778	146	2	tdisc	PERSON
ajfa-11778	146	3	1	CARDINAL
ajfa-11778	147	1	0	CARDINAL
ajfa-11778	147	2	0	CARDINAL
ajfa-11778	147	3	1961	DATE
ajfa-11778	147	4	wallace	GPE
ajfa-11778	147	5	1987	DATE
ajfa-11778	147	6	umoren, 2008	ORG
ajfa-11778	147	7	al-zarouni	PERSON
ajfa-11778	147	8	2008	DATE
ajfa-11778	147	9	ibrahim	PERSON
ajfa-11778	147	10	2014	DATE
ajfa-11778	148	1	3.1	CARDINAL
ajfa-11778	149	1	1	CARDINAL
ajfa-11778	149	2	2	CARDINAL
ajfa-11778	149	3	2016 5	DATE
ajfa-11778	151	1	1998	DATE
ajfa-11778	151	2	2007	DATE
ajfa-11778	152	1	asian	NORP
ajfa-11778	152	2	finance & accounting	ORG
ajfa-11778	152	3	1946-052x 2017	MONEY
ajfa-11778	153	1	9	CARDINAL
ajfa-11778	153	2	2	CARDINAL
ajfa-11778	153	3	80 5.1	CARDINAL
ajfa-11778	153	4	2016	CARDINAL
ajfa-11778	153	5	5.1	CARDINAL
ajfa-11778	154	1	5.1	CARDINAL
ajfa-11778	155	1	2012	DATE
ajfa-11778	155	2	0.692	CARDINAL
ajfa-11778	155	3	0.7036	CARDINAL
ajfa-11778	155	4	2013	DATE
ajfa-11778	155	5	0.7431	CARDINAL
ajfa-11778	155	6	2014	DATE
ajfa-11778	156	1	2012	DATE
ajfa-11778	157	1	2012	DATE
ajfa-11778	157	2	0.445	CARDINAL
ajfa-11778	157	3	2013	DATE
ajfa-11778	157	4	2014	DATE
ajfa-11778	157	5	0.4533	CARDINAL
ajfa-11778	158	1	annual	DATE
ajfa-11778	160	1	2012	DATE
ajfa-11778	160	2	2013	DATE
ajfa-11778	160	3	2014	DATE
ajfa-11778	160	4	0.6679	CARDINAL
ajfa-11778	160	5	0.6791	CARDINAL
ajfa-11778	160	6	0.7193	ORG
ajfa-11778	162	1	2012	DATE
ajfa-11778	163	1	asian journal of finance & accounting	ORG
ajfa-11778	163	2	1946-052x 2017	MONEY
ajfa-11778	163	3	9	CARDINAL
ajfa-11778	163	4	2	CARDINAL
ajfa-11778	163	5	81	DATE
ajfa-11778	163	6	5.1	CARDINAL
ajfa-11778	164	1	mdisc vdisc tdisc	PERSON
ajfa-11778	164	2	64.0631	CARDINAL
ajfa-11778	164	3	1.5343	CARDINAL
ajfa-11778	164	4	4.3816	CARDINAL
ajfa-11778	164	5	0.3981	CARDINAL
ajfa-11778	164	6	68.4817	CARDINAL
ajfa-11778	164	7	1.6259	CARDINAL
ajfa-11778	164	8	64.4207	CARDINAL
ajfa-11778	164	9	1.4281	CARDINAL
ajfa-11778	164	10	4.4449	CARDINAL
ajfa-11778	164	11	0.3974	CARDINAL
ajfa-11778	164	12	68.9055	CARDINAL
ajfa-11778	164	13	1.5147	CARDINAL
ajfa-11778	164	14	0.0505	CARDINAL
ajfa-11778	164	15	0.1492	CARDINAL
ajfa-11778	164	16	0.0089	CARDINAL
ajfa-11778	164	17	0.0137	CARDINAL
ajfa-11778	164	18	0.5185	CARDINAL
ajfa-11778	164	19	0.0530	CARDINAL
ajfa-11778	164	20	0.6022	CARDINAL
ajfa-11778	164	21	0.1561}	MONEY
ajfa-11778	164	22	0.0089	CARDINAL
ajfa-11778	164	23	0.5898	CARDINAL
ajfa-11778	164	24	0.1548	CARDINAL
ajfa-11778	164	25	0.6665	CARDINAL
ajfa-11778	164	26	0.5487	CARDINAL
ajfa-11778	164	27	0.2261	CARDINAL
ajfa-11778	164	28	0.0247	CARDINAL
ajfa-11778	164	29	0.7964	CARDINAL
ajfa-11778	164	30	0.6828	CARDINAL
ajfa-11778	164	31	0.5444	CARDINAL
ajfa-11778	164	32	0.2114	CARDINAL
ajfa-11778	164	33	0.6880	CARDINAL
ajfa-11778	164	34	0.111	CARDINAL
ajfa-11778	164	35	0.8543	CARDINAL
ajfa-11778	164	36	0.0472	CARDINAL
ajfa-11778	164	37	0.7005	CARDINAL
ajfa-11778	164	38	0.1077	CARDINAL
ajfa-11778	164	39	0.6767	CARDINAL
ajfa-11778	164	40	0.0966	CARDINAL
ajfa-11778	164	41	0.0589	CARDINAL
ajfa-11778	164	42	0.6862	CARDINAL
ajfa-11778	164	43	0.0949	CARDINAL
ajfa-11778	164	44	0.466	CARDINAL
ajfa-11778	164	45	0.4673	MONEY
ajfa-11778	164	46	158.555 55.4833 74.0893	MONEY
ajfa-11778	164	47	233.29	CARDINAL
ajfa-11778	164	48	0.000 0.000 0.00 0.000 0.000	MONEY
ajfa-11778	164	49	2.2	CARDINAL
ajfa-11778	164	50	1.9 2.2	CARDINAL
ajfa-11778	164	51	6.087	CARDINAL
ajfa-11778	165	1	64.413 4.502	MONEY
ajfa-11778	165	2	68.9719	CARDINAL
ajfa-11778	165	3	2016	CARDINAL
ajfa-11778	165	4	5%	PERCENT
ajfa-11778	165	5	5.1	CARDINAL
ajfa-11778	166	1	three	CARDINAL
ajfa-11778	167	1	first	ORDINAL
ajfa-11778	168	1	adjr2	PERSON
ajfa-11778	168	2	0.475	CARDINAL
ajfa-11778	168	3	0.466	CARDINAL
ajfa-11778	169	1	asian	NORP
ajfa-11778	169	2	finance & accounting	ORG
ajfa-11778	169	3	1946-052x 2017	MONEY
ajfa-11778	169	4	9	CARDINAL
ajfa-11778	169	5	2	CARDINAL
ajfa-11778	169	6	82	CARDINAL
ajfa-11778	169	7	only about 47.5%	PERCENT
ajfa-11778	169	8	44.7%	PERCENT
ajfa-11778	170	1	52.807	CARDINAL
ajfa-11778	170	2	0.00	CARDINAL
ajfa-11778	170	3	5%	PERCENT
ajfa-11778	170	4	2.2	CARDINAL
ajfa-11778	171	1	5%	PERCENT
ajfa-11778	172	1	0.6022	CARDINAL
ajfa-11778	172	2	5%	PERCENT
ajfa-11778	173	1	adjr2	PERSON
ajfa-11778	173	2	0.7310	CARDINAL
ajfa-11778	174	1	only about 73.1%	PERCENT
ajfa-11778	174	2	72.6%	PERCENT
ajfa-11778	175	1	5%	PERCENT
ajfa-11778	175	2	1.9	CARDINAL
ajfa-11778	176	1	0.0089	ORG
ajfa-11778	176	2	5 %	PERCENT
ajfa-11778	177	1	5%	PERCENT
ajfa-11778	178	1	adjr2	PERSON
ajfa-11778	178	2	0.4875	CARDINAL
ajfa-11778	178	3	0.4785	CARDINAL
ajfa-11778	179	1	only about 48.7%	PERCENT
ajfa-11778	179	2	47.8%	PERCENT
ajfa-11778	180	1	5%	PERCENT
ajfa-11778	180	2	2.2	CARDINAL
ajfa-11778	181	1	5 %	PERCENT
ajfa-11778	182	1	0.5898	CARDINAL
ajfa-11778	182	2	5 %	PERCENT
ajfa-11778	183	1	0.459	CARDINAL
ajfa-11778	183	2	adjr2	PERSON
ajfa-11778	184	1	0.452	CARDINAL
ajfa-11778	184	2	2.2	CARDINAL
ajfa-11778	185	1	0.6665	ORG
ajfa-11778	185	2	5 %	PERCENT
ajfa-11778	186	1	adjr2	PERSON
ajfa-11778	187	1	0.724	CARDINAL
ajfa-11778	187	2	5 %	PERCENT
ajfa-11778	188	1	0.4733	CARDINAL
ajfa-11778	188	2	adj r2	PERSON
ajfa-11778	188	3	0.4673	CARDINAL
ajfa-11778	188	4	5 %	PERCENT
ajfa-11778	189	1	6	CARDINAL
ajfa-11778	191	1	annual	DATE
ajfa-11778	191	2	nigeria	GPE
ajfa-11778	192	1	three	CARDINAL
ajfa-11778	193	1	asian journal of finance & accounting	ORG
ajfa-11778	193	2	1946-052x 2017	MONEY
ajfa-11778	193	3	9	CARDINAL
ajfa-11778	193	4	2	CARDINAL
ajfa-11778	193	5	83	CARDINAL
ajfa-11778	195	1	three	CARDINAL
ajfa-11778	197	1	three	CARDINAL
ajfa-11778	200	1	council of nigeria	ORG
ajfa-11778	201	1	recent years	DATE
ajfa-11778	204	1	abdulrahman, a.	ORG
ajfa-11778	204	2	1998	DATE
ajfa-11778	206	1	university of glasgow	ORG
ajfa-11778	206	2	scotland	GPE
ajfa-11778	206	3	uk abu-nassar	GPE
ajfa-11778	206	4	m.	PERSON
ajfa-11778	206	5	jordan	GPE
ajfa-11778	207	1	canterbury	GPE
ajfa-11778	207	2	uk	GPE
ajfa-11778	207	3	adeyemi	GPE
ajfa-11778	207	4	s. b.	PERSON
ajfa-11778	207	5	2006	DATE
ajfa-11778	208	1	nigeria	GPE
ajfa-11778	210	1	university of lagos	ORG
ajfa-11778	210	2	nigeria	GPE
ajfa-11778	210	3	k. (2005	PERSON
ajfa-11778	211	1	saudi arabia	GPE
ajfa-11778	212	1	the journal of american academy of business	ORG
ajfa-11778	212	2	cambridge	GPE
ajfa-11778	212	3	7(1	DATE
ajfa-11778	212	4	310	CARDINAL
ajfa-11778	212	5	k. (2006	PERSON
ajfa-11778	213	1	saudi arabia	GPE
ajfa-11778	214	1	21(5	CARDINAL
ajfa-11778	214	2	476	CARDINAL
ajfa-11778	216	1	2008	DATE
ajfa-11778	217	1	griffith university	ORG
ajfa-11778	217	2	uk	GPE
ajfa-11778	218	1	ando	PERSON
ajfa-11778	218	2	r.	NORP
ajfa-11778	218	3	2015, july 21	DATE
ajfa-11778	219	1	toshiba	ORG
ajfa-11778	220	1	reuters	ORG
ajfa-11778	220	2	asian	NORP
ajfa-11778	220	3	finance & accounting	ORG
ajfa-11778	220	4	1946-052x 2017	MONEY
ajfa-11778	220	5	9	CARDINAL
ajfa-11778	220	6	2	CARDINAL
ajfa-11778	220	7	84	CARDINAL
ajfa-11778	220	8	archambault	GPE
ajfa-11778	220	9	j., & archambault	ORG
ajfa-11778	220	10	m.	PERSON
ajfa-11778	220	11	2003).a	CARDINAL
ajfa-11778	221	1	international journal of accounting	ORG
ajfa-11778	221	2	173	CARDINAL
ajfa-11778	222	1	https://doi.org/10.1016/s0020-7063(03)00021-9	CARDINAL
ajfa-11778	222	2	r., & brown	ORG
ajfa-11778	222	3	1968).an	CARDINAL
ajfa-11778	223	1	6(2	CARDINAL
ajfa-11778	223	2	59	CARDINAL
ajfa-11778	223	3	178	CARDINAL
ajfa-11778	224	1	w.	PERSON
ajfa-11778	224	2	1968	DATE
ajfa-11778	225	1	annual	DATE
ajfa-11778	226	1	journal of accounting research	ORG
ajfa-11778	226	2	6	CARDINAL
ajfa-11778	226	3	67	CARDINAL
ajfa-11778	227	1	belkaoui	PERSON
ajfa-11778	227	2	a., & kahl, a.	ORG
ajfa-11778	227	3	1978	DATE
ajfa-11778	228	1	canada	GPE
ajfa-11778	228	2	6(2	CARDINAL
ajfa-11778	228	3	44	CARDINAL
ajfa-11778	229	1	vancouver	GPE
ajfa-11778	229	2	canadian	NORP
ajfa-11778	230	1	belkaoui	PERSON
ajfa-11778	230	2	r.a.	PERSON
ajfa-11778	230	3	2004	DATE
ajfa-11778	232	1	london	GPE
ajfa-11778	232	2	thomson learning	ORG
ajfa-11778	233	1	buzby, s. l. (1974	ORG
ajfa-11778	234	1	annual	DATE
ajfa-11778	235	1	49(3	CARDINAL
ajfa-11778	235	2	423	CARDINAL
ajfa-11778	236	1	camfferman	ORG
ajfa-11778	236	2	k., & cooke	ORG
ajfa-11778	236	3	t.e.	GPE
ajfa-11778	237	1	2002).an	CARDINAL
ajfa-11778	237	2	annual	DATE
ajfa-11778	237	3	uk	GPE
ajfa-11778	237	4	dutch	NORP
ajfa-11778	238	1	journal of international accounting research	ORG
ajfa-11778	238	2	5(1	CARDINAL
ajfa-11778	238	3	3-30	CARDINAL
ajfa-11778	239	1	a. r.	PERSON
ajfa-11778	239	2	1961	DATE
ajfa-11778	241	1	berkeley: university of california	ORG
ajfa-11778	243	1	1973	DATE
ajfa-11778	244	1	european	NORP
ajfa-11778	245	1	journal of accounting research	ORG
ajfa-11778	245	2	11(2	CARDINAL
ajfa-11778	245	3	159	CARDINAL
ajfa-11778	246	1	t. e.	PERSON
ajfa-11778	247	1	annual	DATE
ajfa-11778	247	2	swedish	NORP
ajfa-11778	248	1	113	CARDINAL
ajfa-11778	249	1	cooke	PERSON
ajfa-11778	249	2	t.e.	GPE
ajfa-11778	249	3	1992	DATE
ajfa-11778	250	1	annual	DATE
ajfa-11778	250	2	japanese	NORP
ajfa-11778	251	1	22(87	CARDINAL
ajfa-11778	251	2	229	CARDINAL
ajfa-11778	252	1	https://doi.org/10.1080/00014788.1992.9729440 cooke	PERSON
ajfa-11778	252	2	t.e.	GPE
ajfa-11778	252	3	1989	DATE
ajfa-11778	254	1	winter	DATE
ajfa-11778	254	2	47	CARDINAL
ajfa-11778	255	1	2014	DATE
ajfa-11778	256	1	nigerian stock exchange fama	ORG
ajfa-11778	256	2	e. f., & jensen	PERSON
ajfa-11778	256	3	m. c.	PERSON
ajfa-11778	256	4	1983).separation	CARDINAL
ajfa-11778	257	1	301	CARDINAL
ajfa-11778	258	1	m., richardson, a., & waterhouse	PERSON
ajfa-11778	258	2	j. (1990	ORG
ajfa-11778	260	1	journal of accounting research	ORG
ajfa-11778	260	2	28(1	CARDINAL
ajfa-11778	260	3	121	CARDINAL
ajfa-11778	261	1	gordon	PERSON
ajfa-11778	261	2	m.	PERSON
ajfa-11778	261	3	1964).postulates	CARDINAL
ajfa-11778	262	1	39(2	CARDINAL
ajfa-11778	262	2	251	CARDINAL
ajfa-11778	263	1	asian	NORP
ajfa-11778	263	2	finance & accounting	ORG
ajfa-11778	263	3	1946-052x 2017	MONEY
ajfa-11778	263	4	9	CARDINAL
ajfa-11778	263	5	2	CARDINAL
ajfa-11778	263	6	85	CARDINAL
ajfa-11778	263	7	gouws	ORG
ajfa-11778	263	8	d.g.	GPE
ajfa-11778	263	9	& cronje	ORG
ajfa-11778	263	10	c.j.	GPE
ajfa-11778	263	11	2008	DATE
ajfa-11778	264	1	annual	DATE
ajfa-11778	265	1	south african	NORP
ajfa-11778	265	2	12(2	DATE
ajfa-11778	265	3	108	CARDINAL
ajfa-11778	266	1	hajian	NORP
ajfa-11778	266	2	n., & rostami	ORG
ajfa-11778	266	3	a. a.	PERSON
ajfa-11778	266	4	2014	DATE
ajfa-11778	268	1	3(3	CARDINAL
ajfa-11778	268	2	73	CARDINAL
ajfa-11778	268	3	m., & palepu	ORG
ajfa-11778	268	4	k. g.	PERSON
ajfa-11778	268	5	2001	DATE
ajfa-11778	270	1	journal of accounting and economics	ORG
ajfa-11778	270	2	31(1	CARDINAL
ajfa-11778	270	3	405	CARDINAL
ajfa-11778	271	1	2008	DATE
ajfa-11778	272	1	uk	GPE
ajfa-11778	273	1	219	CARDINAL
ajfa-11778	274	1	ibrahim	PERSON
ajfa-11778	274	2	l.	PERSON
ajfa-11778	274	3	2014	DATE
ajfa-11778	275	1	nigerian	NORP
ajfa-11778	275	2	usmanu danfodiyo university	ORG
ajfa-11778	275	3	sokoto	GPE
ajfa-11778	275	4	nigeria	GPE
ajfa-11778	275	5	m. a.	PERSON
ajfa-11778	275	6	2004	DATE
ajfa-11778	277	1	benin city	GPE
ajfa-11778	278	1	jaggi	PERSON
ajfa-11778	278	2	p.y.	GPE
ajfa-11778	278	3	2000	DATE
ajfa-11778	280	1	international journal of accounting	ORG
ajfa-11778	280	2	35(4	CARDINAL
ajfa-11778	280	3	495	CARDINAL
ajfa-11778	281	1	https://doi.org/10.1016/s0020-7063(00)00076-5 jensen	PERSON
ajfa-11778	281	2	m. c.	PERSON
ajfa-11778	281	3	1983	DATE
ajfa-11778	283	1	48(3	DATE
ajfa-11778	283	2	831	CARDINAL
ajfa-11778	284	1	https://doi.org/10.1111/j.1540-6261.1993.tb04022.x kiyanga	PERSON
ajfa-11778	284	2	b. p. l.	PERSON
ajfa-11778	284	3	2014).corporate	CARDINAL
ajfa-11778	284	4	botswana	GPE
ajfa-11778	284	5	south africa	GPE
ajfa-11778	285	1	university of south africa	ORG
ajfa-11778	285	2	kohler	ORG
ajfa-11778	285	3	e. l.	PERSON
ajfa-11778	285	4	1957	DATE
ajfa-11778	287	1	englewood	GPE
ajfa-11778	287	2	n.j	GPE
ajfa-11778	288	1	prentice lang	PERSON
ajfa-11778	288	2	m., & lundholm	ORG
ajfa-11778	288	3	r.	PERSON
ajfa-11778	288	4	1993	DATE
ajfa-11778	290	1	journal of accounting research	ORG
ajfa-11778	290	2	31(2	CARDINAL
ajfa-11778	290	3	246	CARDINAL
ajfa-11778	291	1	lee	PERSON
ajfa-11778	291	2	m. d. p.	PERSON
ajfa-11778	291	3	2012	DATE
ajfa-11778	293	1	53–73	CARDINAL
ajfa-11778	294	1	k.p. & eboigbe	ORG
ajfa-11778	294	2	s.u.	GPE
ajfa-11778	294	3	2017	CARDINAL
ajfa-11778	295	1	nigeria	GPE
ajfa-11778	295	2	post-ifrs	EVENT
ajfa-11778	296	1	5(2	CARDINAL
ajfa-11778	296	2	44	CARDINAL
ajfa-11778	297	1	l., & buzby	ORG
ajfa-11778	297	2	s.	PERSON
ajfa-11778	297	3	1972	DATE
ajfa-11778	299	1	july	DATE
ajfa-11778	299	2	581	CARDINAL
ajfa-11778	300	1	naser	PERSON
ajfa-11778	300	2	al-khatib	PERSON
ajfa-11778	300	3	k.,& karbhari	ORG
ajfa-11778	300	4	2002	DATE
ajfa-11778	301	1	jordan	GPE
ajfa-11778	302	1	international journal of commerce	ORG
ajfa-11778	302	2	12(3-4	DATE
ajfa-11778	302	3	122	CARDINAL
ajfa-11778	303	1	asian journal of finance & accounting	ORG
ajfa-11778	303	2	1946-052x 2017	MONEY
ajfa-11778	303	3	9	CARDINAL
ajfa-11778	303	4	2	CARDINAL
ajfa-11778	303	5	86	CARDINAL
ajfa-11778	303	6	naser, k. & al-khatib	ORG
ajfa-11778	303	7	2000	DATE
ajfa-11778	304	1	jordanian	NORP
ajfa-11778	305	1	13	CARDINAL
ajfa-11778	305	2	99	CARDINAL
ajfa-11778	306	1	naser	PERSON
ajfa-11778	306	2	k.	PERSON
ajfa-11778	306	3	1998	DATE
ajfa-11778	308	1	international journal of commerce	ORG
ajfa-11778	308	2	8(1	CARDINAL
ajfa-11778	308	3	88	CARDINAL
ajfa-11778	309	1	s.	PERSON
ajfa-11778	309	2	2009, march 19	DATE
ajfa-11778	310	1	anan	PERSON
ajfa-11778	310	2	senate	ORG
ajfa-11778	311	1	www.ngrguardiannews.com/...//indexn3_html	ORG
ajfa-11778	312	1	okike	PERSON
ajfa-11778	312	2	adegbite	PERSON
ajfa-11778	312	3	nakpodia	ORG
ajfa-11778	312	4	f., & adegbite	ORG
ajfa-11778	312	5	s.	PERSON
ajfa-11778	312	6	2015).a	CARDINAL
ajfa-11778	312	7	nigeria	GPE
ajfa-11778	313	1	international journal of business governance	ORG
ajfa-11778	313	2	10(2	DATE
ajfa-11778	313	3	65	CARDINAL
ajfa-11778	313	4	2000	DATE
ajfa-11778	315	1	nigerian	NORP
ajfa-11778	315	2	3(2	CARDINAL
ajfa-11778	316	1	okunbor	PERSON
ajfa-11778	316	2	j.a.	GPE
ajfa-11778	316	3	2016	CARDINAL
ajfa-11778	317	1	nigerian	NORP
ajfa-11778	319	1	university of benin	ORG
ajfa-11778	319	2	benin city	GPE
ajfa-11778	319	3	nigeria	GPE
ajfa-11778	319	4	m. & el-galfy	ORG
ajfa-11778	319	5	2014	DATE
ajfa-11778	321	1	european journal of marketing	ORG
ajfa-11778	321	2	8(4	CARDINAL
ajfa-11778	321	3	257	CARDINAL
ajfa-11778	322	1	https://doi.org/10.1108/ara-01-2014-0013 owusu-ansah	PERSON
ajfa-11778	322	2	s.	PERSON
ajfa-11778	322	3	the zimbabwe stock exchange	ORG
ajfa-11778	323	1	middlesex university	ORG
ajfa-11778	323	2	london	GPE
ajfa-11778	323	3	uk	GPE
ajfa-11778	323	4	owusu-ansah	ORG
ajfa-11778	323	5	s.	PERSON
ajfa-11778	323	6	1998b	DATE
ajfa-11778	324	1	zimbabwe	GPE
ajfa-11778	325	1	the international journal of accounting	ORG
ajfa-11778	325	2	33(5	CARDINAL
ajfa-11778	325	3	603	CARDINAL
ajfa-11778	326	1	https://doi.org/10.1016/s0020-7063(98)90015-2 parker	PERSON
ajfa-11778	326	2	r.h.	PERSON
ajfa-11778	326	3	1992	DATE
ajfa-11778	327	1	the macmillan dictionary	ORG
ajfa-11778	327	2	london	GPE
ajfa-11778	328	1	w.	PERSON
ajfa-11778	328	2	2011).a	CARDINAL
ajfa-11778	328	3	china	GPE
ajfa-11778	328	4	phd thesis	PERSON
ajfa-11778	329	1	deakin university	ORG
ajfa-11778	329	2	china	GPE
ajfa-11778	330	1	sec	ORG
ajfa-11778	330	2	2016	CARDINAL
ajfa-11778	331	1	united states of	GPE
ajfa-11778	331	2	america	GPE
ajfa-11778	331	3	n.f.	GPE
ajfa-11778	331	4	k. & ismail	ORG
ajfa-11778	331	5	egyptian	NORP
ajfa-11778	331	6	first	ORDINAL
ajfa-11778	332	1	mustang journal of accounting	ORG
ajfa-11778	332	2	5	CARDINAL
ajfa-11778	332	3	85	CARDINAL
ajfa-11778	333	1	s.s.	PERSON
ajfa-11778	333	2	h.b.	PERSON
ajfa-11778	334	1	1971).an	CARDINAL
ajfa-11778	335	1	46(1	CARDINAL
ajfa-11778	335	2	129	CARDINAL
ajfa-11778	336	1	asian	NORP
ajfa-11778	336	2	finance & accounting	ORG
ajfa-11778	336	3	1946-052x 2017	MONEY
ajfa-11778	336	4	9	CARDINAL
ajfa-11778	336	5	2	CARDINAL
ajfa-11778	336	6	87	CARDINAL
ajfa-11778	336	7	1995	DATE
ajfa-11778	337	1	sec	ORG
ajfa-11778	338	1	july-august	DATE
ajfa-11778	338	2	38	CARDINAL
ajfa-11778	339	1	solomon	PERSON
ajfa-11778	339	2	j.	PERSON
ajfa-11778	339	3	2013	DATE
ajfa-11778	341	1	united kingdom	GPE
ajfa-11778	341	2	john wiley &	ORG
ajfa-11778	342	1	sternberg	PERSON
ajfa-11778	342	2	1997	DATE
ajfa-11778	344	1	5(1	CARDINAL
ajfa-11778	344	2	3	CARDINAL
ajfa-11778	345	1	https://doi.org/10.1111/1467-8683.00034 umoren	PERSON
ajfa-11778	345	2	2009	DATE
ajfa-11778	347	1	covenant university	ORG
ajfa-11778	347	2	ota	ORG
ajfa-11778	347	3	nigeria	GPE
ajfa-11778	348	1	wallace	PERSON
ajfa-11778	348	2	r. s. o.	PERSON
ajfa-11778	348	3	naser	PERSON
ajfa-11778	348	4	1995	DATE
ajfa-11778	349	1	annual	DATE
ajfa-11778	349	2	hong kong	GPE
ajfa-11778	350	1	journal of accounting	ORG
ajfa-11778	350	2	14(4	CARDINAL
ajfa-11778	350	3	311	CARDINAL
ajfa-11778	351	1	wallace	PERSON
ajfa-11778	351	2	r. s.o.	PERSON
ajfa-11778	351	3	naser	PERSON
ajfa-11778	351	4	k.,& mora	ORG
ajfa-11778	351	5	1994	DATE
ajfa-11778	352	1	annual	DATE
ajfa-11778	352	2	spain	GPE
ajfa-11778	353	1	41	CARDINAL
ajfa-11778	354	1	https://doi.org/10.1080/00014788.1994.9729927	CARDINAL
ajfa-11778	354	2	watts	GPE
ajfa-11778	354	3	r. l.	PERSON
ajfa-11778	354	4	j. l.	PERSON
ajfa-11778	354	5	1986	DATE
ajfa-11778	355	1	englewood cliffs	GPE
ajfa-11778	355	2	nj	ORG
ajfa-11778	355	3	watts	LOC
ajfa-11778	355	4	r.l.	GPE
ajfa-11778	355	5	& zimmerman	ORG
ajfa-11778	355	6	j.l.	GPE
ajfa-11778	355	7	1990	DATE
ajfa-11778	356	1	ten year	DATE
ajfa-11778	357	1	65(1	CARDINAL
ajfa-11778	357	2	131	CARDINAL
ajfa-11778	358	1	yamane	ORG
ajfa-11778	358	2	1967	DATE
ajfa-11778	360	1	new york	GPE
ajfa-11778	360	2	harper	PERSON