id	sid	eid	entity	type
ajfa-121	1	1	asian journal of finance & accounting	ORG
ajfa-121	1	2	1946	CARDINAL
ajfa-121	1	3	1	CARDINAL
ajfa-121	1	4	2	CARDINAL
ajfa-121	1	5	118	CARDINAL
ajfa-121	1	6	chinese	NORP
ajfa-121	1	7	desmond c.y	PERSON
ajfa-121	1	8	yuen	PERSON
ajfa-121	1	9	university of macau avenida	ORG
ajfa-121	1	10	pereira	GPE
ajfa-121	1	11	macau	GPE
ajfa-121	1	12	china	GPE
ajfa-121	1	13	853	CARDINAL
ajfa-121	1	14	8397-4752	DATE
ajfa-121	1	15	ming liu	PERSON
ajfa-121	1	16	university of macau avenida	ORG
ajfa-121	1	17	pereira	GPE
ajfa-121	1	18	macau	GPE
ajfa-121	1	19	china	GPE
ajfa-121	1	20	853	CARDINAL
ajfa-121	1	21	8397-4162	DATE
ajfa-121	2	1	xu zhang	PERSON
ajfa-121	2	2	university of macau avenida	ORG
ajfa-121	2	3	pereira	GPE
ajfa-121	2	4	macau	GPE
ajfa-121	2	5	china	GPE
ajfa-121	2	6	853	CARDINAL
ajfa-121	2	7	8397-4186	DATE
ajfa-121	2	8	xuzhang@umac.mo chan lu	PERSON
ajfa-121	2	9	faculty of business administration	ORG
ajfa-121	2	10	university of macau avenida	ORG
ajfa-121	2	11	pereira	GPE
ajfa-121	2	12	macau	GPE
ajfa-121	2	13	china	GPE
ajfa-121	2	14	853	CARDINAL
ajfa-121	2	15	mailto:mliu@umac.mo mailto:xuzhang@umac.mo mailto:luchan@umac.mo asian journal of finance & accounting	ORG
ajfa-121	2	16	1946	CARDINAL
ajfa-121	2	17	1	CARDINAL
ajfa-121	2	18	2	CARDINAL
ajfa-121	2	19	the shanghai stock exchange	ORG
ajfa-121	2	20	china	GPE
ajfa-121	3	1	1	CARDINAL
ajfa-121	3	2	2	CARDINAL
ajfa-121	3	3	3	CARDINAL
ajfa-121	3	4	4	CARDINAL
ajfa-121	3	5	5	CARDINAL
ajfa-121	3	6	6	CARDINAL
ajfa-121	4	1	1	CARDINAL
ajfa-121	4	2	2	CARDINAL
ajfa-121	4	3	3	CARDINAL
ajfa-121	4	4	4	CARDINAL
ajfa-121	5	1	stakeholders‟	ORG
ajfa-121	6	1	chinese	NORP
ajfa-121	7	1	china	GPE
ajfa-121	8	1	jel	ORG
ajfa-121	8	2	m40	ORG
ajfa-121	8	3	finance & accounting	ORG
ajfa-121	8	4	1946	CARDINAL
ajfa-121	8	5	1	CARDINAL
ajfa-121	8	6	2	CARDINAL
ajfa-121	8	7	120 1	CARDINAL
ajfa-121	9	1	ho	NORP
ajfa-121	9	2	2003	DATE
ajfa-121	10	1	recent years	DATE
ajfa-121	10	2	annual	DATE
ajfa-121	12	1	1995	DATE
ajfa-121	12	2	2007	DATE
ajfa-121	13	1	ho	NORP
ajfa-121	13	2	wong	PERSON
ajfa-121	13	3	2001	DATE
ajfa-121	13	4	asian	NORP
ajfa-121	13	5	the late 1990s	DATE
ajfa-121	14	1	chinese	NORP
ajfa-121	14	2	hongguang	GPE
ajfa-121	14	3	yorkpoint	GPE
ajfa-121	14	4	yinguangxia	PERSON
ajfa-121	14	5	citic	ORG
ajfa-121	14	6	euro-asia	DATE
ajfa-121	15	1	2008	DATE
ajfa-121	16	1	haw et al	PERSON
ajfa-121	17	1	2000	DATE
ajfa-121	17	2	two	CARDINAL
ajfa-121	17	3	chinese	NORP
ajfa-121	17	4	shanghai	GPE
ajfa-121	17	5	shenzhen	GPE
ajfa-121	18	1	chinese	NORP
ajfa-121	19	1	the united states	GPE
ajfa-121	19	2	the united kingdom	GPE
ajfa-121	19	3	chinese	NORP
ajfa-121	20	1	the 1980s	DATE
ajfa-121	20	2	china	GPE
ajfa-121	23	1	stiglitz	ORG
ajfa-121	23	2	1997	DATE
ajfa-121	24	1	chinese	NORP
ajfa-121	25	1	chinese	NORP
ajfa-121	27	1	newman	ORG
ajfa-121	27	2	2000	DATE
ajfa-121	28	1	eastern europe	LOC
ajfa-121	28	2	soviet	NORP
ajfa-121	30	1	chinese	NORP
ajfa-121	33	1	asian	NORP
ajfa-121	33	2	finance & accounting	ORG
ajfa-121	33	3	1946	CARDINAL
ajfa-121	33	4	1	CARDINAL
ajfa-121	33	5	2	CARDINAL
ajfa-121	33	6	121	CARDINAL
ajfa-121	33	7	kurtzman et al	PERSON
ajfa-121	34	1	2004	DATE
ajfa-121	37	1	chtourou et al.	PERSON
ajfa-121	37	2	2001	DATE
ajfa-121	37	3	klein	GPE
ajfa-121	37	4	2002	DATE
ajfa-121	37	5	peasnell et al.	PERSON
ajfa-121	37	6	2001	DATE
ajfa-121	37	7	xie et al.	PERSON
ajfa-121	37	8	2001	DATE
ajfa-121	37	9	pope	PERSON
ajfa-121	37	10	2002	DATE
ajfa-121	43	1	chinese	NORP
ajfa-121	44	1	one	CARDINAL
ajfa-121	45	1	kurtzman et al.	PERSON
ajfa-121	45	2	2009	DATE
ajfa-121	46	1	1	CARDINAL
ajfa-121	47	1	h6	ORG
ajfa-121	47	2	http://www.sciencedirect.com/science?_ob=articleurl&_udi=b6w4p-4kr3jh2-1&_user=818225&_coverdate=12%2f31%2f2006&_rdoc=1&_fmt=full&_orig=search&_cdi=6548&_sort=d&_docanchor=&view=c&_searchstrid=1100032481&_rerunorigin=google&_acct=c000044339&_version=1&_urlversion=0&_userid=818225&md5=3529e17d2dbc60331de58b73004d52b3#bib5 asian	ORG
ajfa-121	47	3	finance & accounting	ORG
ajfa-121	47	4	1946	CARDINAL
ajfa-121	47	5	1	CARDINAL
ajfa-121	47	6	2	CARDINAL
ajfa-121	47	7	122	CARDINAL
ajfa-121	47	8	1	CARDINAL
ajfa-121	48	1	first	ORDINAL
ajfa-121	48	2	chinese	NORP
ajfa-121	48	3	the shanghai stock exchange	ORG
ajfa-121	49	1	chinese	NORP
ajfa-121	50	1	second	ORDINAL
ajfa-121	50	2	ho	NORP
ajfa-121	50	3	wong	GPE
ajfa-121	50	4	2001	DATE
ajfa-121	50	5	china	GPE
ajfa-121	51	1	third	ORDINAL
ajfa-121	51	2	annual	DATE
ajfa-121	52	1	51	CARDINAL
ajfa-121	52	2	china	GPE
ajfa-121	54	1	34	CARDINAL
ajfa-121	56	1	section 2	LAW
ajfa-121	56	2	china	GPE
ajfa-121	57	1	section 3	LAW
ajfa-121	58	1	section 4	LAW
ajfa-121	60	1	2	CARDINAL
ajfa-121	64	1	casabona	PERSON
ajfa-121	64	2	2005	DATE
ajfa-121	66	1	chinese	NORP
ajfa-121	66	2	annual	DATE
ajfa-121	66	3	wong	GPE
ajfa-121	66	4	2008	DATE
ajfa-121	67	1	malone et al.	PERSON
ajfa-121	67	2	1993	DATE
ajfa-121	67	3	lundholm, 1996	ORG
ajfa-121	67	4	ferguson et al.	PERSON
ajfa-121	67	5	2002	DATE
ajfa-121	69	1	china	GPE
ajfa-121	70	1	the asian journal of finance & accounting	ORG
ajfa-121	70	2	1946	CARDINAL
ajfa-121	70	3	1	CARDINAL
ajfa-121	70	4	2	CARDINAL
ajfa-121	70	5	china	GPE
ajfa-121	70	6	the state council	ORG
ajfa-121	70	7	april 1993	DATE
ajfa-121	71	1	1994	DATE
ajfa-121	71	2	1998, 1999,	DATE
ajfa-121	71	3	2001	DATE
ajfa-121	71	4	2002	DATE
ajfa-121	71	5	2003	DATE
ajfa-121	71	6	2004	DATE
ajfa-121	71	7	2005	DATE
ajfa-121	72	1	1999	DATE
ajfa-121	73	1	the china securities regulatory commission	ORG
ajfa-121	74	1	1	CARDINAL
ajfa-121	74	2	the ministry of finance	ORG
ajfa-121	74	3	mof	ORG
ajfa-121	74	4	2000	DATE
ajfa-121	74	5	shanghai	GPE
ajfa-121	74	6	shenzhen	GPE
ajfa-121	76	1	1999	DATE
ajfa-121	76	2	annual	DATE
ajfa-121	77	1	2001	DATE
ajfa-121	78	1	1	CARDINAL
ajfa-121	79	1	china	GPE
ajfa-121	79	2	national people‟s congress	ORG
ajfa-121	79	3	1 july 1999	DATE
ajfa-121	79	4	1 july 1994	DATE
ajfa-121	79	5	22	CARDINAL
ajfa-121	79	6	april 1993 15	DATE
ajfa-121	79	7	august 1993	DATE
ajfa-121	80	1	china securities supervisory commission	ORG
ajfa-121	80	2	1-7	DATE
ajfa-121	80	3	10	CARDINAL
ajfa-121	80	4	june 1993	DATE
ajfa-121	80	5	1995	DATE
ajfa-121	80	6	1994	DATE
ajfa-121	80	7	1998	DATE
ajfa-121	80	8	nine	CARDINAL
ajfa-121	80	9	1	CARDINAL
ajfa-121	80	10	1 july 1992	DATE
ajfa-121	80	11	1997-1998	DATE
ajfa-121	80	12	shanghai stock exchange -guidelines	ORG
ajfa-121	80	13	1990	DATE
ajfa-121	80	14	1995	DATE
ajfa-121	80	15	asian journal of finance & accounting	ORG
ajfa-121	80	16	1946	CARDINAL
ajfa-121	80	17	1	CARDINAL
ajfa-121	80	18	2	CARDINAL
ajfa-121	80	19	124	CARDINAL
ajfa-121	80	20	shenzhen stock exchange	ORG
ajfa-121	80	21	1993 3	DATE
ajfa-121	81	1	two	CARDINAL
ajfa-121	81	2	the shanghai stock exchange	ORG
ajfa-121	81	3	the shenzhen stock exchange	ORG
ajfa-121	85	1	2003	DATE
ajfa-121	85	2	1,146	CARDINAL
ajfa-121	85	3	only 111	CARDINAL
ajfa-121	86	1	chinese	NORP
ajfa-121	87	1	1	CARDINAL
ajfa-121	87	2	2	CARDINAL
ajfa-121	87	3	3	CARDINAL
ajfa-121	87	4	4	CARDINAL
ajfa-121	87	5	less than five	CARDINAL
ajfa-121	88	1	200	CARDINAL
ajfa-121	88	2	shanghai	GPE
ajfa-121	89	1	2	CARDINAL
ajfa-121	90	1	0.05	CARDINAL
ajfa-121	92	1	2	CARDINAL
ajfa-121	92	2	200	CARDINAL
ajfa-121	92	3	10 5%	PERCENT
ajfa-121	92	4	118 59%	PERCENT
ajfa-121	92	5	14 7%	PERCENT
ajfa-121	92	6	18 9%	PERCENT
ajfa-121	92	7	16 8%	PERCENT
ajfa-121	92	8	12 6%	PERCENT
ajfa-121	92	9	12 6%	PERCENT
ajfa-121	92	10	200 100%	PERCENT
ajfa-121	92	11	3.1	CARDINAL
ajfa-121	93	1	1	CARDINAL
ajfa-121	93	2	2	CARDINAL
ajfa-121	93	3	3	CARDINAL
ajfa-121	94	1	1	CARDINAL
ajfa-121	94	2	2	CARDINAL
ajfa-121	94	3	the asian journal of finance & accounting	ORG
ajfa-121	94	4	1946	CARDINAL
ajfa-121	94	5	1	CARDINAL
ajfa-121	94	6	2	CARDINAL
ajfa-121	94	7	125	CARDINAL
ajfa-121	94	8	3	CARDINAL
ajfa-121	95	1	1	CARDINAL
ajfa-121	95	2	2	CARDINAL
ajfa-121	95	3	3	CARDINAL
ajfa-121	95	4	4	CARDINAL
ajfa-121	96	1	annual	DATE
ajfa-121	97	1	china	GPE
ajfa-121	97	2	csmar	PERSON
ajfa-121	98	1	jensen	PERSON
ajfa-121	98	2	1976	DATE
ajfa-121	100	1	jiang et al.	PERSON
ajfa-121	100	2	2009	DATE
ajfa-121	100	3	ahman	PERSON
ajfa-121	100	4	1997	DATE
ajfa-121	104	1	erik	PERSON
ajfa-121	104	2	2005	DATE
ajfa-121	108	1	chinese	NORP
ajfa-121	112	1	chinese	NORP
ajfa-121	113	1	eng	PERSON
ajfa-121	113	2	2003	DATE
ajfa-121	113	3	singapore	GPE
ajfa-121	115	1	jiang	PERSON
ajfa-121	115	2	2009	DATE
ajfa-121	115	3	new zealand	GPE
ajfa-121	116	1	wong	GPE
ajfa-121	116	2	2008	DATE
ajfa-121	118	1	michael et al	PERSON
ajfa-121	119	1	2002	DATE
ajfa-121	119	2	asian journal of finance & accounting	ORG
ajfa-121	119	3	1946	CARDINAL
ajfa-121	120	1	1	CARDINAL
ajfa-121	120	2	2	CARDINAL
ajfa-121	120	3	126	CARDINAL
ajfa-121	122	1	lauterbach	PERSON
ajfa-121	122	2	vaninsky	PERSON
ajfa-121	122	3	1999	DATE
ajfa-121	125	1	chinese	NORP
ajfa-121	126	1	chinese	NORP
ajfa-121	127	1	1995	DATE
ajfa-121	131	1	chia et al	PERSON
ajfa-121	131	2	2008	DATE
ajfa-121	131	3	cheng	PERSON
ajfa-121	131	4	courtenay	PERSON
ajfa-121	131	5	2006	DATE
ajfa-121	131	6	the united states	GPE
ajfa-121	132	1	u.s.	GPE
ajfa-121	134	1	2008	DATE
ajfa-121	137	1	bai	ORG
ajfa-121	137	2	2003	DATE
ajfa-121	138	1	ceo‟s	GPE
ajfa-121	143	1	one	CARDINAL
ajfa-121	145	1	fourth	ORDINAL
ajfa-121	147	1	jensen	PERSON
ajfa-121	147	2	1993	DATE
ajfa-121	147	3	asian journal of finance & accounting	ORG
ajfa-121	147	4	1946	CARDINAL
ajfa-121	147	5	1	CARDINAL
ajfa-121	147	6	2	CARDINAL
ajfa-121	147	7	127	CARDINAL
ajfa-121	147	8	wyatt	PERSON
ajfa-121	147	9	1990	DATE
ajfa-121	148	1	cheng	PERSON
ajfa-121	148	2	courtenay	PERSON
ajfa-121	148	3	2006	DATE
ajfa-121	155	1	bai et al	PERSON
ajfa-121	156	1	2003	DATE
ajfa-121	160	1	vi	PERSON
ajfa-121	161	1	2001	DATE
ajfa-121	163	1	forker	PERSON
ajfa-121	163	2	1992	DATE
ajfa-121	166	1	wallace	PERSON
ajfa-121	166	2	2005	DATE
ajfa-121	168	1	klein	GPE
ajfa-121	168	2	2002	DATE
ajfa-121	168	3	davidson et al.	ORG
ajfa-121	168	4	2005	DATE
ajfa-121	169	1	wallace	PERSON
ajfa-121	169	2	2005	DATE
ajfa-121	169	3	between three and six	CARDINAL
ajfa-121	170	1	chtourou et al	PERSON
ajfa-121	171	1	2001	DATE
ajfa-121	171	2	xie et al	PERSON
ajfa-121	172	1	2001	DATE
ajfa-121	174	1	the asian journal of finance & accounting	ORG
ajfa-121	174	2	1946	CARDINAL
ajfa-121	174	3	1	CARDINAL
ajfa-121	174	4	2	CARDINAL
ajfa-121	174	5	128	CARDINAL
ajfa-121	175	1	h6	ORG
ajfa-121	176	1	3.2	CARDINAL
ajfa-121	176	2	3.2.1	CARDINAL
ajfa-121	176	3	three	CARDINAL
ajfa-121	176	4	rdi	ORG
ajfa-121	176	5	1	CARDINAL
ajfa-121	176	6	2	CARDINAL
ajfa-121	176	7	3	CARDINAL
ajfa-121	177	1	1	CARDINAL
ajfa-121	177	2	first	ORDINAL
ajfa-121	178	1	oecd	ORG
ajfa-121	178	2	the australian stock exchange	ORG
ajfa-121	178	3	the hong kong securities exchange (hkse	ORG
ajfa-121	179	1	120	CARDINAL
ajfa-121	179	2	seven	CARDINAL
ajfa-121	179	3	1	CARDINAL
ajfa-121	179	4	2	CARDINAL
ajfa-121	179	5	3	CARDINAL
ajfa-121	179	6	4	CARDINAL
ajfa-121	179	7	5	CARDINAL
ajfa-121	179	8	6	CARDINAL
ajfa-121	179	9	shareholders‟	ORG
ajfa-121	179	10	7	CARDINAL
ajfa-121	180	1	120	CARDINAL
ajfa-121	181	1	china	GPE
ajfa-121	181	2	2002	DATE
ajfa-121	181	3	2	CARDINAL
ajfa-121	181	4	2005	DATE
ajfa-121	182	1	six	CARDINAL
ajfa-121	182	2	51	CARDINAL
ajfa-121	183	1	3	CARDINAL
ajfa-121	183	2	3	CARDINAL
ajfa-121	184	1	1	CARDINAL
ajfa-121	184	2	2	CARDINAL
ajfa-121	184	3	annual	DATE
ajfa-121	184	4	3	CARDINAL
ajfa-121	184	5	4	CARDINAL
ajfa-121	184	6	5	CARDINAL
ajfa-121	184	7	the previous ten years 6	DATE
ajfa-121	184	8	7	CARDINAL
ajfa-121	184	9	asian	NORP
ajfa-121	184	10	finance & accounting	ORG
ajfa-121	184	11	1946	CARDINAL
ajfa-121	184	12	1	CARDINAL
ajfa-121	184	13	2	CARDINAL
ajfa-121	184	14	9	CARDINAL
ajfa-121	184	15	10	CARDINAL
ajfa-121	184	16	11	CARDINAL
ajfa-121	184	17	12	CARDINAL
ajfa-121	184	18	13	CARDINAL
ajfa-121	184	19	14	CARDINAL
ajfa-121	184	20	15	CARDINAL
ajfa-121	184	21	16	CARDINAL
ajfa-121	184	22	17	CARDINAL
ajfa-121	184	23	18	CARDINAL
ajfa-121	184	24	19	CARDINAL
ajfa-121	184	25	20	CARDINAL
ajfa-121	184	26	21	CARDINAL
ajfa-121	184	27	22	CARDINAL
ajfa-121	184	28	23	CARDINAL
ajfa-121	184	29	24	CARDINAL
ajfa-121	184	30	25	CARDINAL
ajfa-121	184	31	26	CARDINAL
ajfa-121	184	32	27	CARDINAL
ajfa-121	184	33	year 28	DATE
ajfa-121	184	34	29	CARDINAL
ajfa-121	184	35	30	CARDINAL
ajfa-121	184	36	the year 31	DATE
ajfa-121	184	37	the year 32	DATE
ajfa-121	184	38	33	CARDINAL
ajfa-121	184	39	34	CARDINAL
ajfa-121	184	40	35	CARDINAL
ajfa-121	184	41	asian	NORP
ajfa-121	184	42	finance & accounting	ORG
ajfa-121	184	43	1946	CARDINAL
ajfa-121	185	1	1	CARDINAL
ajfa-121	185	2	2	CARDINAL
ajfa-121	185	3	130 36	CARDINAL
ajfa-121	185	4	37	CARDINAL
ajfa-121	185	5	38	CARDINAL
ajfa-121	185	6	39	CARDINAL
ajfa-121	185	7	40	CARDINAL
ajfa-121	185	8	41	CARDINAL
ajfa-121	185	9	42	CARDINAL
ajfa-121	186	1	43	CARDINAL
ajfa-121	186	2	44	CARDINAL
ajfa-121	186	3	45	CARDINAL
ajfa-121	186	4	46	CARDINAL
ajfa-121	186	5	47	CARDINAL
ajfa-121	186	6	48	CARDINAL
ajfa-121	186	7	49	CARDINAL
ajfa-121	186	8	50	CARDINAL
ajfa-121	186	9	51	CARDINAL
ajfa-121	186	10	2	CARDINAL
ajfa-121	186	11	51	CARDINAL
ajfa-121	186	12	4	CARDINAL
ajfa-121	188	1	the bank of china international	ORG
ajfa-121	188	2	china	GPE
ajfa-121	188	3	100	CARDINAL
ajfa-121	188	4	71	CARDINAL
ajfa-121	189	1	71 percent	PERCENT
ajfa-121	190	1	71	CARDINAL
ajfa-121	190	2	5	CARDINAL
ajfa-121	191	1	66	CARDINAL
ajfa-121	192	1	7	CARDINAL
ajfa-121	194	1	4	CARDINAL
ajfa-121	194	2	the asian journal of finance & accounting	ORG
ajfa-121	194	3	1946	CARDINAL
ajfa-121	195	1	1	CARDINAL
ajfa-121	195	2	2	CARDINAL
ajfa-121	195	3	131	CARDINAL
ajfa-121	196	1	34	CARDINAL
ajfa-121	196	2	4	CARDINAL
ajfa-121	196	3	4	CARDINAL
ajfa-121	197	1	34	CARDINAL
ajfa-121	197	2	rdi	PRODUCT
ajfa-121	198	1	4	CARDINAL
ajfa-121	198	2	28%	PERCENT
ajfa-121	198	3	4.6	CARDINAL
ajfa-121	198	4	annual	DATE
ajfa-121	198	5	68%	PERCENT
ajfa-121	198	6	5.5	CARDINAL
ajfa-121	198	7	5%	PERCENT
ajfa-121	198	8	6.4	CARDINAL
ajfa-121	198	9	100%	PERCENT
ajfa-121	198	10	5.8	CARDINAL
ajfa-121	198	11	16%	PERCENT
ajfa-121	198	12	5.6	CARDINAL
ajfa-121	198	13	10%	PERCENT
ajfa-121	198	14	4.6	CARDINAL
ajfa-121	198	15	3%	PERCENT
ajfa-121	198	16	5%	PERCENT
ajfa-121	198	17	4	CARDINAL
ajfa-121	198	18	1%	PERCENT
ajfa-121	198	19	4.1	CARDINAL
ajfa-121	198	20	3%	PERCENT
ajfa-121	198	21	4.5	CARDINAL
ajfa-121	198	22	1%	PERCENT
ajfa-121	198	23	4	CARDINAL
ajfa-121	198	24	6%	PERCENT
ajfa-121	198	25	4	CARDINAL
ajfa-121	198	26	6%	PERCENT
ajfa-121	198	27	95%	PERCENT
ajfa-121	198	28	5.6	CARDINAL
ajfa-121	198	29	91%	PERCENT
ajfa-121	198	30	5.1	CARDINAL
ajfa-121	198	31	8%	PERCENT
ajfa-121	198	32	5.3	CARDINAL
ajfa-121	198	33	4%	PERCENT
ajfa-121	198	34	4%	PERCENT
ajfa-121	198	35	4.5	CARDINAL
ajfa-121	198	36	3%	PERCENT
ajfa-121	198	37	4.6	CARDINAL
ajfa-121	198	38	the year	DATE
ajfa-121	198	39	4%	PERCENT
ajfa-121	198	40	4.8	CARDINAL
ajfa-121	198	41	the year	DATE
ajfa-121	198	42	1%	PERCENT
ajfa-121	198	43	asian	NORP
ajfa-121	198	44	finance & accounting	ORG
ajfa-121	198	45	1946	CARDINAL
ajfa-121	198	46	1	CARDINAL
ajfa-121	198	47	2	CARDINAL
ajfa-121	198	48	132	CARDINAL
ajfa-121	198	49	4%	PERCENT
ajfa-121	198	50	5.5	DATE
ajfa-121	198	51	5%	PERCENT
ajfa-121	198	52	5.9	CARDINAL
ajfa-121	198	53	4%	PERCENT
ajfa-121	198	54	4.8	CARDINAL
ajfa-121	198	55	3%	PERCENT
ajfa-121	198	56	4.8	CARDINAL
ajfa-121	198	57	3%	PERCENT
ajfa-121	198	58	5.8	CARDINAL
ajfa-121	198	59	1%	PERCENT
ajfa-121	198	60	0%	PERCENT
ajfa-121	198	61	5.9	CARDINAL
ajfa-121	198	62	0%	PERCENT
ajfa-121	198	63	99%	PERCENT
ajfa-121	198	64	3%	PERCENT
ajfa-121	198	65	4.9	CARDINAL
ajfa-121	198	66	8%	PERCENT
ajfa-121	198	67	4.8	CARDINAL
ajfa-121	198	68	43%	PERCENT
ajfa-121	198	69	5.1	CARDINAL
ajfa-121	198	70	4%	PERCENT
ajfa-121	198	71	4	CARDINAL
ajfa-121	198	72	5.01	CARDINAL
ajfa-121	198	73	3	CARDINAL
ajfa-121	198	74	annual	DATE
ajfa-121	200	1	4	CARDINAL
ajfa-121	201	1	ho	NORP
ajfa-121	201	2	wong	GPE
ajfa-121	201	3	2001	DATE
ajfa-121	202	1	annual	DATE
ajfa-121	205	1	4	CARDINAL
ajfa-121	205	2	chinese	NORP
ajfa-121	205	3	csmar	PERSON
ajfa-121	205	4	annual	DATE
ajfa-121	206	1	10	CARDINAL
ajfa-121	206	2	fewer than 10	CARDINAL
ajfa-121	206	3	haniffa	ORG
ajfa-121	206	4	cooke	PERSON
ajfa-121	206	5	2002	DATE
ajfa-121	208	1	asian	NORP
ajfa-121	208	2	finance & accounting	ORG
ajfa-121	208	3	1946	CARDINAL
ajfa-121	209	1	1	CARDINAL
ajfa-121	209	2	2	CARDINAL
ajfa-121	209	3	133	CARDINAL
ajfa-121	209	4	annual	DATE
ajfa-121	210	1	chinese	NORP
ajfa-121	211	1	companies‟	GPE
ajfa-121	211	2	annual	DATE
ajfa-121	214	1	annual	DATE
ajfa-121	216	1	annual	DATE
ajfa-121	219	1	annual	DATE
ajfa-121	220	1	1	CARDINAL
ajfa-121	220	2	0	CARDINAL
ajfa-121	221	1	ac	ORG
ajfa-121	222	1	4.1	CARDINAL
ajfa-121	222	2	h1-h6	ORG
ajfa-121	222	3	7	CARDINAL
ajfa-121	223	1	first	ORDINAL
ajfa-121	225	1	second	ORDINAL
ajfa-121	225	2	rajan	NORP
ajfa-121	225	3	1995	DATE
ajfa-121	226	1	third	ORDINAL
ajfa-121	227	1	three years	DATE
ajfa-121	229	1	2	CARDINAL
ajfa-121	229	2	seven	CARDINAL
ajfa-121	230	1	4.2	CARDINAL
ajfa-121	230	2	5	CARDINAL
ajfa-121	230	3	0.2139	CARDINAL
ajfa-121	231	1	between 0.107	CARDINAL
ajfa-121	231	2	0.7058	CARDINAL
ajfa-121	232	1	annual	DATE
ajfa-121	232	2	chinese	NORP
ajfa-121	234	1	only 5	CARDINAL
ajfa-121	234	2	more than 50 percent	PERCENT
ajfa-121	234	3	25	CARDINAL
ajfa-121	234	4	less than 10 percent	PERCENT
ajfa-121	236	1	5.01	CARDINAL
ajfa-121	236	2	ho	NORP
ajfa-121	236	3	wong	PERSON
ajfa-121	236	4	2001	DATE
ajfa-121	236	5	5.31	CARDINAL
ajfa-121	237	1	chinese	NORP
ajfa-121	237	2	ho	GPE
ajfa-121	237	3	wong‟s	ORG
ajfa-121	237	4	hong kong	GPE
ajfa-121	238	1	annual	DATE
ajfa-121	239	1	1	CARDINAL
ajfa-121	239	2	2	CARDINAL
ajfa-121	239	3	3	CARDINAL
ajfa-121	239	4	asian journal of finance & accounting	ORG
ajfa-121	239	5	1946	CARDINAL
ajfa-121	240	1	1	CARDINAL
ajfa-121	240	2	2	CARDINAL
ajfa-121	240	3	134	CARDINAL
ajfa-121	240	4	4	CARDINAL
ajfa-121	240	5	5	CARDINAL
ajfa-121	240	6	ceo‟s	GPE
ajfa-121	241	1	10	CARDINAL
ajfa-121	241	2	66.95 percent	PERCENT
ajfa-121	241	3	35.5 percent	PERCENT
ajfa-121	241	4	90.59 percent	PERCENT
ajfa-121	242	1	33.39 percent	PERCENT
ajfa-121	242	2	0 percent	PERCENT
ajfa-121	242	3	76.51 percent	PERCENT
ajfa-121	243	1	chinese	NORP
ajfa-121	244	1	34.55 percent	PERCENT
ajfa-121	244	2	20 percent	PERCENT
ajfa-121	244	3	44.44 percent	PERCENT
ajfa-121	246	1	5	CARDINAL
ajfa-121	247	1	200	CARDINAL
ajfa-121	247	2	max	PERSON
ajfa-121	249	1	dev.	PERSON
ajfa-121	250	1	0.214	CARDINAL
ajfa-121	250	2	0.706 0.095	CARDINAL
ajfa-121	250	3	10	CARDINAL
ajfa-121	250	4	0.670	CARDINAL
ajfa-121	250	5	0.340	CARDINAL
ajfa-121	250	6	0.765	CARDINAL
ajfa-121	250	7	0.239	MONEY
ajfa-121	250	8	0.345 0.200 0.444 0.041	MONEY
ajfa-121	250	9	9.382	CARDINAL
ajfa-121	250	10	0.496	CARDINAL
ajfa-121	250	11	0.138	MONEY
ajfa-121	250	12	0.086	CARDINAL
ajfa-121	250	13	0.291	CARDINAL
ajfa-121	251	1	6	CARDINAL
ajfa-121	252	1	52 percent	PERCENT
ajfa-121	253	1	17 percent	PERCENT
ajfa-121	254	1	ho	PERSON
ajfa-121	254	2	wong	PERSON
ajfa-121	254	3	2000	DATE
ajfa-121	254	4	23.5 percent	PERCENT
ajfa-121	254	5	29 percent	PERCENT
ajfa-121	255	1	6	CARDINAL
ajfa-121	256	1	200	CARDINAL
ajfa-121	256	2	52	CARDINAL
ajfa-121	256	3	17	CARDINAL
ajfa-121	256	4	5	CARDINAL
ajfa-121	256	5	asian	NORP
ajfa-121	256	6	finance & accounting	ORG
ajfa-121	256	7	1946	CARDINAL
ajfa-121	256	8	1	CARDINAL
ajfa-121	256	9	2	CARDINAL
ajfa-121	256	10	135	CARDINAL
ajfa-121	256	11	59	CARDINAL
ajfa-121	256	12	7	CARDINAL
ajfa-121	256	13	9	CARDINAL
ajfa-121	256	14	8	CARDINAL
ajfa-121	256	15	6	CARDINAL
ajfa-121	256	16	6	CARDINAL
ajfa-121	256	17	7	CARDINAL
ajfa-121	257	1	five	CARDINAL
ajfa-121	257	2	rdi	PRODUCT
ajfa-121	258	1	rdi	PRODUCT
ajfa-121	263	1	vifs	PERSON
ajfa-121	263	2	2	CARDINAL
ajfa-121	264	1	8	CARDINAL
ajfa-121	265	1	7	CARDINAL
ajfa-121	265	2	rdi pg	PERSON
ajfa-121	265	3	1.000	CARDINAL
ajfa-121	265	4	0.219	CARDINAL
ajfa-121	265	5	1.000	CARDINAL
ajfa-121	265	6	1.000	CARDINAL
ajfa-121	265	7	0.324	CARDINAL
ajfa-121	265	8	0.292	CARDINAL
ajfa-121	265	9	1.000	CARDINAL
ajfa-121	265	10	0.061 0.206	QUANTITY
ajfa-121	265	11	1.000	CARDINAL
ajfa-121	265	12	0.159	CARDINAL
ajfa-121	265	13	0.081	CARDINAL
ajfa-121	265	14	1.000	CARDINAL
ajfa-121	265	15	0.042	CARDINAL
ajfa-121	265	16	0.021 1.000	CARDINAL
ajfa-121	265	17	0.155	CARDINAL
ajfa-121	265	18	1.000	CARDINAL
ajfa-121	265	19	10%	PERCENT
ajfa-121	265	20	5%	PERCENT
ajfa-121	265	21	1%	PERCENT
ajfa-121	266	1	200	CARDINAL
ajfa-121	266	2	8	CARDINAL
ajfa-121	267	1	0.374	CARDINAL
ajfa-121	267	2	0.313	CARDINAL
ajfa-121	267	3	asian	NORP
ajfa-121	267	4	finance & accounting	ORG
ajfa-121	267	5	1946	CARDINAL
ajfa-121	267	6	1	CARDINAL
ajfa-121	267	7	2	CARDINAL
ajfa-121	267	8	136	CARDINAL
ajfa-121	267	9	durbin watson	PERSON
ajfa-121	267	10	1.991 n	QUANTITY
ajfa-121	267	11	198	CARDINAL
ajfa-121	267	12	0.484	CARDINAL
ajfa-121	267	13	1.829 0.069	CARDINAL
ajfa-121	267	14	0.001	CARDINAL
ajfa-121	267	15	0.039	CARDINAL
ajfa-121	267	16	0.027	MONEY
ajfa-121	267	17	1.470 0.143	CARDINAL
ajfa-121	267	18	0.015	MONEY
ajfa-121	267	19	0.083	CARDINAL
ajfa-121	267	20	0.175 0.041 4.315 0.000	QUANTITY
ajfa-121	267	21	0.144 0.078 1.854 0.066	MONEY
ajfa-121	267	22	0.003	CARDINAL
ajfa-121	267	23	0.011	CARDINAL
ajfa-121	267	24	0.015	MONEY
ajfa-121	267	25	ac	ORG
ajfa-121	267	26	0.024	CARDINAL
ajfa-121	267	27	0.012	CARDINAL
ajfa-121	267	28	0.044	CARDINAL
ajfa-121	267	29	0.186	CARDINAL
ajfa-121	267	30	0.193	MONEY
ajfa-121	267	31	0.338	MONEY
ajfa-121	267	32	0.172	CARDINAL
ajfa-121	267	33	0.174	CARDINAL
ajfa-121	267	34	0.091 0.671 0.504 it5	MONEY
ajfa-121	267	35	0.035	CARDINAL
ajfa-121	267	36	0.308	CARDINAL
ajfa-121	267	37	5%	PERCENT
ajfa-121	269	1	10	CARDINAL
ajfa-121	282	1	1	CARDINAL
ajfa-121	283	1	2	CARDINAL
ajfa-121	284	1	3	CARDINAL
ajfa-121	285	1	4	CARDINAL
ajfa-121	285	2	5	CARDINAL
ajfa-121	285	3	6	CARDINAL
ajfa-121	285	4	4.3	CARDINAL
ajfa-121	285	5	8	CARDINAL
ajfa-121	285	6	1	CARDINAL
ajfa-121	287	1	2	CARDINAL
ajfa-121	287	2	0.1	CARDINAL
ajfa-121	287	3	asian	NORP
ajfa-121	287	4	finance & accounting	ORG
ajfa-121	287	5	1946	CARDINAL
ajfa-121	287	6	1	CARDINAL
ajfa-121	287	7	2	CARDINAL
ajfa-121	287	8	137	CARDINAL
ajfa-121	289	1	chinese	NORP
ajfa-121	290	1	chinese	NORP
ajfa-121	295	1	la porta et al	PERSON
ajfa-121	296	1	1998	DATE
ajfa-121	297	1	3	CARDINAL
ajfa-121	302	1	dir	ORG
ajfa-121	302	2	4	CARDINAL
ajfa-121	303	1	forker	PERSON
ajfa-121	303	2	1992	DATE
ajfa-121	303	3	chen	PERSON
ajfa-121	303	4	jeggi	ORG
ajfa-121	303	5	1998	DATE
ajfa-121	304	1	only 17 percent	PERCENT
ajfa-121	304	2	70-80 percent	PERCENT
ajfa-121	304	3	the united states	GPE
ajfa-121	304	4	rechner	NORP
ajfa-121	304	5	dalton	PERSON
ajfa-121	304	6	1991	DATE
ajfa-121	304	7	rhoades et al.	PERSON
ajfa-121	304	8	2001	DATE
ajfa-121	304	9	54 percent	PERCENT
ajfa-121	304	10	hong kong	GPE
ajfa-121	304	11	gul	PERSON
ajfa-121	304	12	leung	PERSON
ajfa-121	304	13	2004	DATE
ajfa-121	306	1	recent years	DATE
ajfa-121	308	1	two	CARDINAL
ajfa-121	310	1	europe	LOC
ajfa-121	310	2	only 10 percent	PERCENT
ajfa-121	310	3	uk	GPE
ajfa-121	310	4	two	CARDINAL
ajfa-121	310	5	coles et al.	PERSON
ajfa-121	310	6	2001	DATE
ajfa-121	310	7	higgs	GPE
ajfa-121	310	8	2003	DATE
ajfa-121	310	9	kang	PERSON
ajfa-121	310	10	2005	DATE
ajfa-121	311	1	two	CARDINAL
ajfa-121	312	1	5	CARDINAL
ajfa-121	314	1	fama	ORG
ajfa-121	314	2	jensen	PERSON
ajfa-121	314	3	1993	DATE
ajfa-121	314	4	wyatt	PERSON
ajfa-121	314	5	1990	DATE
ajfa-121	316	1	asian journal of finance & accounting	ORG
ajfa-121	316	2	1946	CARDINAL
ajfa-121	316	3	1	CARDINAL
ajfa-121	316	4	2	CARDINAL
ajfa-121	316	5	138	CARDINAL
ajfa-121	316	6	6	CARDINAL
ajfa-121	318	1	forker	PERSON
ajfa-121	318	2	1992	DATE
ajfa-121	318	3	ho	PERSON
ajfa-121	318	4	wong	PERSON
ajfa-121	318	5	2001	DATE
ajfa-121	318	6	two	CARDINAL
ajfa-121	319	1	china	GPE
ajfa-121	321	1	china	GPE
ajfa-121	325	1	5	CARDINAL
ajfa-121	325	2	china	GPE
ajfa-121	326	1	chinese	NORP
ajfa-121	329	1	china	GPE
ajfa-121	331	1	china	GPE
ajfa-121	331	2	about 34 percent	PERCENT
ajfa-121	331	3	5	CARDINAL
ajfa-121	333	1	the 1990s	DATE
ajfa-121	333	2	chinese	NORP
ajfa-121	335	1	more than half	CARDINAL
ajfa-121	336	1	annual	DATE
ajfa-121	342	1	asian journal of finance & accounting	ORG
ajfa-121	342	2	1946	CARDINAL
ajfa-121	342	3	1	CARDINAL
ajfa-121	342	4	2	CARDINAL
ajfa-121	346	1	first	ORDINAL
ajfa-121	346	2	china	GPE
ajfa-121	347	1	china	GPE
ajfa-121	348	1	china	GPE
ajfa-121	350	1	chinese	NORP
ajfa-121	350	2	2008	DATE
ajfa-121	350	3	2005	DATE
ajfa-121	351	1	chinese	NORP
ajfa-121	352	1	second	ORDINAL
ajfa-121	352	2	only 200	CARDINAL
ajfa-121	352	3	850	CARDINAL
ajfa-121	353	1	2005	DATE
ajfa-121	353	2	annual	DATE
ajfa-121	354	1	shanghai	GPE
ajfa-121	354	2	shenzhen	GPE
ajfa-121	355	1	shanghai	GPE
ajfa-121	357	1	third	ORDINAL
ajfa-121	357	2	100	CARDINAL
ajfa-121	357	3	66	CARDINAL
ajfa-121	358	1	annual	DATE
ajfa-121	358	2	only 66	CARDINAL
ajfa-121	358	3	rdi	PRODUCT
ajfa-121	359	1	66	CARDINAL
ajfa-121	359	2	china	GPE
ajfa-121	362	1	fourth	ORDINAL
ajfa-121	363	1	nazli	PERSON
ajfa-121	363	2	pauline	PERSON
ajfa-121	363	3	2006	DATE
ajfa-121	363	4	malaysian	NORP
ajfa-121	364	1	two	CARDINAL
ajfa-121	368	1	asian journal of finance & accounting	ORG
ajfa-121	368	2	1946	CARDINAL
ajfa-121	368	3	1	CARDINAL
ajfa-121	368	4	2	CARDINAL
ajfa-121	368	5	www.macrothink.org/ajfa 140	DATE
ajfa-121	369	1	annual	DATE
ajfa-121	370	1	annual	DATE
ajfa-121	373	1	adams	PERSON
ajfa-121	373	2	m., & hossain	ORG
ajfa-121	373	3	m.	PERSON
ajfa-121	373	4	1998	DATE
ajfa-121	376	1	281	CARDINAL
ajfa-121	376	2	ahmed r., & picur	PERSON
ajfa-121	376	3	1997	DATE
ajfa-121	379	1	5	CARDINAL
ajfa-121	379	2	27	CARDINAL
ajfa-121	379	3	2008	DATE
ajfa-121	380	1	mirror	ORG
ajfa-121	381	1	the academy of management review	ORG
ajfa-121	383	1	33	DATE
ajfa-121	383	2	4	CARDINAL
ajfa-121	383	3	885-904	CARDINAL
ajfa-121	383	4	1970	DATE
ajfa-121	385	1	quarterly	DATE
ajfa-121	386	1	no.3	LANGUAGE
ajfa-121	386	2	2006	DATE
ajfa-121	389	1	no.5	ORG
ajfa-121	389	2	1986	DATE
ajfa-121	391	1	journal of financial economics	ORG
ajfa-121	392	1	no.3	CARDINAL
ajfa-121	392	2	pp.223	ORG
ajfa-121	392	3	249	CARDINAL
ajfa-121	392	4	c., liu	PERSON
ajfa-121	392	5	lu	PERSON
ajfa-121	392	6	j.	PERSON
ajfa-121	392	7	f.j.	GPE
ajfa-121	392	8	zhang j.	PERSON
ajfa-121	392	9	2003	DATE
ajfa-121	393	1	china	GPE
ajfa-121	394	1	journal of comparative economics	ORG
ajfa-121	395	1	no.4	GPE
ajfa-121	395	2	d.g.	GPE
ajfa-121	395	3	hancock	GPE
ajfa-121	395	4	h.y.	PERSON
ajfa-121	395	5	2006	DATE
ajfa-121	396	1	kenyan	NORP
ajfa-121	397	1	m.e.	GPE
ajfa-121	397	2	& hutton	ORG
ajfa-121	397	3	a.p.	GPE
ajfa-121	397	4	2000	DATE
ajfa-121	399	1	stanford university	ORG
ajfa-121	399	2	stanford	ORG
ajfa-121	400	1	beasley	PERSON
ajfa-121	400	2	m.s.	GPE
ajfa-121	400	3	1996	DATE
ajfa-121	403	1	no.4	GPE
ajfa-121	403	2	w.	PERSON
ajfa-121	403	3	p., & young	ORG
ajfa-121	403	4	s.	PERSON
ajfa-121	403	5	2002	DATE
ajfa-121	404	1	u.k.	GPE
ajfa-121	404	2	lancaster university	ORG
ajfa-121	405	1	beni lauterbach b.	PERSON
ajfa-121	405	2	a.	PERSON
ajfa-121	405	3	1999	DATE
ajfa-121	406	1	israel	GPE
ajfa-121	407	1	journal of management	ORG
ajfa-121	408	1	vol.3	ORG
ajfa-121	408	2	2	CARDINAL
ajfa-121	408	3	201	CARDINAL
ajfa-121	408	4	asian	NORP
ajfa-121	408	5	finance & accounting	ORG
ajfa-121	408	6	1946	CARDINAL
ajfa-121	408	7	1	CARDINAL
ajfa-121	408	8	2	CARDINAL
ajfa-121	408	9	141	CARDINAL
ajfa-121	408	10	e., & pajuste	ORG
ajfa-121	408	11	a.	PERSON
ajfa-121	408	12	2005	DATE
ajfa-121	410	1	eastern europe	LOC
ajfa-121	411	1	oxford review of economics	ORG
ajfa-121	412	1	bradbury	GPE
ajfa-121	412	2	m.e.	GPE
ajfa-121	412	3	1992	DATE
ajfa-121	415	1	no.1	ORG
ajfa-121	415	2	26	CARDINAL
ajfa-121	415	3	griffin	PERSON
ajfa-121	415	4	hagerman	GPE
ajfa-121	415	5	r., & zmijewski m. (	ORG
ajfa-121	415	6	1987	DATE
ajfa-121	416	1	quarterly	DATE
ajfa-121	417	1	journal of accounting and economics	ORG
ajfa-121	418	1	87	CARDINAL
ajfa-121	418	2	l., & rozeff	ORG
ajfa-121	418	3	m.	PERSON
ajfa-121	418	4	1978	DATE
ajfa-121	421	1	vol.33	ORG
ajfa-121	421	2	no.1	ORG
ajfa-121	421	3	pp.1	ORG
ajfa-121	421	4	l.m.	GPE
ajfa-121	421	5	2001	DATE
ajfa-121	423	1	china business summit	ORG
ajfa-121	423	2	april 18	DATE
ajfa-121	423	3	china securities regulatory commission	ORG
ajfa-121	424	1	cha	PERSON
ajfa-121	424	2	l.m.	GPE
ajfa-121	424	3	2003	DATE
ajfa-121	426	1	47	CARDINAL
ajfa-121	426	2	g.k.	GPE
ajfa-121	426	3	2002	DATE
ajfa-121	427	1	hong kong	GPE
ajfa-121	427	2	singapore	GPE
ajfa-121	428	1	the international journal of accounting	ORG
ajfa-121	429	1	vol.37	ORG
ajfa-121	429	2	no.5	ORG
ajfa-121	429	3	pp.247–265 chen	PERSON
ajfa-121	429	4	2000	DATE
ajfa-121	430	1	hong kong	GPE
ajfa-121	431	1	journal of accounting	ORG
ajfa-121	432	1	no.4	GPE
ajfa-121	432	2	pp.285−310 chen	PERSON
ajfa-121	432	3	d.h.	GPE
ajfa-121	432	4	j.p.h.	ORG
ajfa-121	432	5	& wong	ORG
ajfa-121	432	6	t.j.	GPE
ajfa-121	432	7	2003	DATE
ajfa-121	434	1	chinese	NORP
ajfa-121	435	1	hong kong university of science	ORG
ajfa-121	436	1	chen w.c.	PERSON
ajfa-121	436	2	lin j.b.	PERSON
ajfa-121	436	3	2008	DATE
ajfa-121	440	1	6	CARDINAL
ajfa-121	440	2	1 chen	PERSON
ajfa-121	440	3	z., & xiong	ORG
ajfa-121	440	4	2002	DATE
ajfa-121	441	1	china	GPE
ajfa-121	442	1	yale university	ORG
ajfa-121	443	1	cheng c.m.	PERSON
ajfa-121	443	2	& courtenay s.m.	ORG
ajfa-121	443	3	2006	DATE
ajfa-121	445	1	international journal of accounting	ORG
ajfa-121	446	1	3	CARDINAL
ajfa-121	446	2	298	CARDINAL
ajfa-121	446	3	b.a.	GPE
ajfa-121	446	4	1987	DATE
ajfa-121	447	1	mexican	NORP
ajfa-121	449	1	no.3	CARDINAL
ajfa-121	449	2	541	CARDINAL
ajfa-121	449	3	s.m.	GPE
ajfa-121	449	4	bedard	PERSON
ajfa-121	449	5	j., & courteau	ORG
ajfa-121	449	6	2001	DATE
ajfa-121	451	1	universite laval	GPE
ajfa-121	451	2	canada	GPE
ajfa-121	452	1	clarkson	ORG
ajfa-121	452	2	guedes	PERSON
ajfa-121	452	3	j., & thompson	ORG
ajfa-121	452	4	1996	DATE
ajfa-121	455	1	no.1	ORG
ajfa-121	455	2	asian	NORP
ajfa-121	455	3	finance & accounting	ORG
ajfa-121	455	4	1946	CARDINAL
ajfa-121	455	5	1	CARDINAL
ajfa-121	455	6	2	CARDINAL
ajfa-121	455	7	142	CARDINAL
ajfa-121	455	8	84	CARDINAL
ajfa-121	455	9	g., & verrecchia	ORG
ajfa-121	455	10	r.e.	PERSON
ajfa-121	455	11	1997	DATE
ajfa-121	457	1	australian	NORP
ajfa-121	457	2	management.vol.22	ORG
ajfa-121	457	3	t.e.	GPE
ajfa-121	457	4	1989	DATE
ajfa-121	458	1	swedish	NORP
ajfa-121	459	1	journal of international financial management	ORG
ajfa-121	460	1	vol.1	ORG
ajfa-121	460	2	no.2, pp.113-123	ORG
ajfa-121	460	3	t.e.	GPE
ajfa-121	460	4	1992	DATE
ajfa-121	461	1	annual	DATE
ajfa-121	461	2	japanese	NORP
ajfa-121	462	1	accounting & business research.vol.22	ORG
ajfa-121	462	2	no.87	GPE
ajfa-121	462	3	pp.229-37	EVENT
ajfa-121	462	4	davidson	GPE
ajfa-121	462	5	r.	NORP
ajfa-121	462	6	goodwin-stewart	PERSON
ajfa-121	462	7	j., & kent	ORG
ajfa-121	462	8	2005	DATE
ajfa-121	465	1	no.4	LOC
ajfa-121	465	2	sloan	PERSON
ajfa-121	465	3	r.g.	GPE
ajfa-121	465	4	a.p.	GPE
ajfa-121	465	5	1996	DATE
ajfa-121	466	1	sec	ORG
ajfa-121	468	1	no.1	ORG
ajfa-121	468	2	j., & chan	ORG
ajfa-121	468	3	w.y.	GPE
ajfa-121	468	4	2001	DATE
ajfa-121	469	1	china	GPE
ajfa-121	471	1	no.1	ORG
ajfa-121	471	2	eng	GPE
ajfa-121	471	3	l.l.	GPE
ajfa-121	471	4	y.t.	GPE
ajfa-121	471	5	2003	DATE
ajfa-121	473	1	no.4	GPE
ajfa-121	473	2	pp.325−345 fama	GPE
ajfa-121	473	3	e.f.	GPE
ajfa-121	473	4	m.c.	GPE
ajfa-121	473	5	1983	DATE
ajfa-121	475	1	e.f.	GPE
ajfa-121	475	2	m.	PERSON
ajfa-121	475	3	1972	DATE
ajfa-121	477	1	new york	GPE
ajfa-121	477	2	winston	GPE
ajfa-121	478	1	ferguson	PERSON
ajfa-121	478	2	m.j.	PERSON
ajfa-121	478	3	c.k.	GPE
ajfa-121	478	4	& lee	PERSON
ajfa-121	478	5	2002	DATE
ajfa-121	479	1	hong kong	GPE
ajfa-121	480	1	journal of international financial management	ORG
ajfa-121	481	1	1979	DATE
ajfa-121	482	1	annual	DATE
ajfa-121	484	1	vol.9	ORG
ajfa-121	484	2	no.33	ORG
ajfa-121	484	3	pp.273–280 forker	PERSON
ajfa-121	484	4	j.j.	PERSON
ajfa-121	484	5	1992	DATE
ajfa-121	487	1	no.86	ORG
ajfa-121	487	2	pp.111	ORG
ajfa-121	487	3	1986	DATE
ajfa-121	489	1	englewood cliffs	GPE
ajfa-121	489	2	nj	ORG
ajfa-121	489	3	prentice-hall	ORG
ajfa-121	490	1	francis	PERSON
ajfa-121	490	2	j., & soffer	ORG
ajfa-121	490	3	1997	DATE
ajfa-121	491	1	52	CARDINAL
ajfa-121	492	1	journal of accounting research	ORG
ajfa-121	493	1	212	CARDINAL
ajfa-121	493	2	k., & bontis	ORG
ajfa-121	493	3	2007	DATE
ajfa-121	496	1	8	CARDINAL
ajfa-121	496	2	4	CARDINAL
ajfa-121	496	3	asian	NORP
ajfa-121	496	4	finance & accounting	ORG
ajfa-121	496	5	1946	CARDINAL
ajfa-121	496	6	1	CARDINAL
ajfa-121	496	7	2	CARDINAL
ajfa-121	496	8	143	CARDINAL
ajfa-121	496	9	pp.577	NORP
ajfa-121	496	10	594	CARDINAL
ajfa-121	496	11	n.a.m.	GPE
ajfa-121	496	12	2006	DATE
ajfa-121	497	1	malaysia	GPE
ajfa-121	498	1	journal international accounting auditing & taxation	ORG
ajfa-121	499	1	248	CARDINAL
ajfa-121	499	2	d., & lakonishok	ORG
ajfa-121	499	3	j. (1979	ORG
ajfa-121	501	1	journal of accounting & economics	ORG
ajfa-121	502	1	no.3	CARDINAL
ajfa-121	502	2	186	CARDINAL
ajfa-121	502	3	j.r.	GPE
ajfa-121	502	4	campbell	ORG
ajfa-121	502	5	r., & rajgopal	ORG
ajfa-121	502	6	s. (2005	ORG
ajfa-121	505	1	no.1-3	PRODUCT
ajfa-121	505	2	pp.3	ORG
ajfa-121	505	3	haniffa	GPE
ajfa-121	505	4	r.m.	GPE
ajfa-121	505	5	t. e.	PERSON
ajfa-121	505	6	2002	DATE
ajfa-121	506	1	malaysian	NORP
ajfa-121	507	1	abacus	GPE
ajfa-121	508	1	no.3	CARDINAL
ajfa-121	508	2	i.m.	GPE
ajfa-121	508	3	wu	PERSON
ajfa-121	508	4	w.	PERSON
ajfa-121	508	5	2000	DATE
ajfa-121	509	1	china	GPE
ajfa-121	510	1	journal of international financial management	ORG
ajfa-121	511	1	pp.108	PERSON
ajfa-121	511	2	m., & palepu	ORG
ajfa-121	511	3	k.g.	GPE
ajfa-121	511	4	2000	DATE
ajfa-121	513	1	2000	DATE
ajfa-121	514	1	ho	PERSON
ajfa-121	514	2	& wong	GPE
ajfa-121	514	3	k.s.	GPE
ajfa-121	514	4	2001	DATE
ajfa-121	516	1	journal of international accounting, auditing & taxation	ORG
ajfa-121	517	1	no.2	ORG
ajfa-121	517	2	pp.139–157	GPE
ajfa-121	517	3	g., & hofstede	ORG
ajfa-121	517	4	j. (2005	GPE
ajfa-121	519	1	2	CARDINAL
ajfa-121	520	1	new york	GPE
ajfa-121	520	2	mcgraw-hill	ORG
ajfa-121	521	1	hossain	PERSON
ajfa-121	521	2	m., tan	PERSON
ajfa-121	521	3	l.m.	GPE
ajfa-121	521	4	m. (	PERSON
ajfa-121	521	5	1995	DATE
ajfa-121	522	1	australian	NORP
ajfa-121	523	1	australian	NORP
ajfa-121	524	1	vol.5	ORG
ajfa-121	524	2	no.2	ORG
ajfa-121	524	3	50	CARDINAL
ajfa-121	524	4	m.c.	GPE
ajfa-121	524	5	w.h.	GPE
ajfa-121	524	6	1976	DATE
ajfa-121	526	1	journal of financial economics	ORG
ajfa-121	527	1	vol.3	ORG
ajfa-121	527	2	no.4	GPE
ajfa-121	527	3	h.	PERSON
ajfa-121	527	4	2009	DATE
ajfa-121	528	1	new zealand	GPE
ajfa-121	529	1	australia	GPE
ajfa-121	529	2	new zealand	GPE
ajfa-121	530	1	jiang	PERSON
ajfa-121	530	2	h.	PERSON
ajfa-121	530	3	habib, a., & smallman	PERSON
ajfa-121	530	4	2009	DATE
ajfa-121	531	1	new zealand	GPE
ajfa-121	531	2	pacific accounting review	ORG
ajfa-121	532	1	21	CARDINAL
ajfa-121	532	2	2	CARDINAL
ajfa-121	533	1	klein	PERSON
ajfa-121	533	2	a.	PERSON
ajfa-121	533	3	2002	DATE
ajfa-121	534	1	audit committee	ORG
ajfa-121	535	1	journal of accounting and economics	ORG
ajfa-121	536	1	no.3	LANGUAGE
ajfa-121	536	2	1992	DATE
ajfa-121	538	1	princeton university press	ORG
ajfa-121	538	2	princeton	GPE
ajfa-121	538	3	nj	GPE
ajfa-121	539	1	asian	NORP
ajfa-121	539	2	finance & accounting	ORG
ajfa-121	539	3	1946	CARDINAL
ajfa-121	539	4	1	CARDINAL
ajfa-121	539	5	2	CARDINAL
ajfa-121	539	6	144	CARDINAL
ajfa-121	539	7	g., & bontis	ORG
ajfa-121	539	8	2007	DATE
ajfa-121	542	1	8	CARDINAL
ajfa-121	542	2	4	CARDINAL
ajfa-121	543	1	577-594	CARDINAL
ajfa-121	543	2	j., yago	ORG
ajfa-121	543	3	t.	GPE
ajfa-121	543	4	2004	DATE
ajfa-121	544	1	idex	ORG
ajfa-121	544	2	mit sloan management review	ORG
ajfa-121	545	1	lang	PERSON
ajfa-121	545	2	m., & lundholm	ORG
ajfa-121	545	3	r.	PERSON
ajfa-121	545	4	1993	DATE
ajfa-121	547	1	journal of accounting research	ORG
ajfa-121	548	1	271	CARDINAL
ajfa-121	548	2	r.w.	GPE
ajfa-121	548	3	watts	GPE
ajfa-121	548	4	r.l.	GPE
ajfa-121	548	5	& zimmerman	ORG
ajfa-121	548	6	j.l.	GPE
ajfa-121	548	7	1981	DATE
ajfa-121	550	1	journal of accounting research	ORG
ajfa-121	551	1	no.4	LOC
ajfa-121	551	2	77	CARDINAL
ajfa-121	551	3	1992	DATE
ajfa-121	553	1	calfornia mangement	ORG
ajfa-121	554	1	vol.34	ORG
ajfa-121	554	2	no.4	LOC
ajfa-121	554	3	pp.9-32 lin	PRODUCT
ajfa-121	554	4	t., & tang	ORG
ajfa-121	554	5	y.w.	GPE
ajfa-121	554	6	2001	DATE
ajfa-121	555	1	leventhal school of accounting	ORG
ajfa-121	555	2	university of southern california	ORG
ajfa-121	556	1	lys	PERSON
ajfa-121	556	2	t., & sohn	ORG
ajfa-121	556	3	s.	PERSON
ajfa-121	556	4	1990	DATE
ajfa-121	558	1	journal of accounting & economics	ORG
ajfa-121	559	1	no.3	CARDINAL
ajfa-121	559	2	pp.341	ORG
ajfa-121	559	3	364	CARDINAL
ajfa-121	559	4	1999	DATE
ajfa-121	562	1	no.1	ORG
ajfa-121	562	2	pp.47 malone	PERSON
ajfa-121	562	3	d.	NORP
ajfa-121	562	4	c., & jones	ORG
ajfa-121	562	5	t.	GPE
ajfa-121	562	6	1993	DATE
ajfa-121	565	1	no.3	CARDINAL
ajfa-121	565	2	g.m.	PERSON
ajfa-121	565	3	eng	GPE
ajfa-121	565	4	l.h.	GPE
ajfa-121	565	5	c.r.	GPE
ajfa-121	565	6	1982	DATE
ajfa-121	566	1	new zealand	GPE
ajfa-121	568	1	no.48	GPE
ajfa-121	568	2	pp.11–20 meek	PERSON
ajfa-121	568	3	g.k.	GPE
ajfa-121	568	4	roberts	PERSON
ajfa-121	568	5	c., & gray	ORG
ajfa-121	568	6	1995	DATE
ajfa-121	569	1	annual	DATE
ajfa-121	569	2	u.s.	GPE
ajfa-121	569	3	u.k.	GPE
ajfa-121	569	4	continental european multinational corporations	ORG
ajfa-121	570	1	journal of international business studies	ORG
ajfa-121	571	1	no.3	LANGUAGE
ajfa-121	571	2	572	CARDINAL
ajfa-121	571	3	k.v.	GPE
ajfa-121	571	4	pope p.f.	PERSON
ajfa-121	571	5	2001	DATE
ajfa-121	574	1	31	DATE
ajfa-121	574	2	4	CARDINAL
ajfa-121	574	3	291	CARDINAL
ajfa-121	574	4	a.	PERSON
ajfa-121	574	5	2003	DATE
ajfa-121	575	1	italian	NORP
ajfa-121	576	1	european	NORP
ajfa-121	577	1	pp.319	PRODUCT
ajfa-121	577	2	d.	NORP
ajfa-121	577	3	wu	GPE
ajfa-121	577	4	w.y.	GPE
ajfa-121	577	5	& zhang	PERSON
ajfa-121	577	6	2000	DATE
ajfa-121	578	1	asian	NORP
ajfa-121	578	2	finance & accounting	ORG
ajfa-121	578	3	1946	CARDINAL
ajfa-121	578	4	1	CARDINAL
ajfa-121	578	5	2	CARDINAL
ajfa-121	578	6	145	CARDINAL
ajfa-121	578	7	chinese	NORP
ajfa-121	579	1	pacific basin	ORG
ajfa-121	580	1	vol.8	ORG
ajfa-121	580	2	no.5	ORG
ajfa-121	580	3	pp.587–610 tenev	PRODUCT
ajfa-121	580	4	s., & zhang	ORG
ajfa-121	580	5	c.l.	GPE
ajfa-121	580	6	2002	DATE
ajfa-121	581	1	china	GPE
ajfa-121	582	1	washington	GPE
ajfa-121	583	1	1	CARDINAL
ajfa-121	583	2	p., & zinkin	ORG
ajfa-121	583	3	j. (2005	GPE
ajfa-121	584	1	john wiley & sons	ORG
ajfa-121	584	2	february 1	DATE
ajfa-121	585	1	wallace	PERSON
ajfa-121	585	2	r.s.o.	GPE
ajfa-121	585	3	naser	PERSON
ajfa-121	585	4	k., & mora	ORG
ajfa-121	585	5	1994	DATE
ajfa-121	586	1	annual	DATE
ajfa-121	586	2	spain	GPE
ajfa-121	588	1	vol.25, no.97	ORG
ajfa-121	588	2	watts	GPE
ajfa-121	588	3	r.l.	GPE
ajfa-121	588	4	& zimmerman	ORG
ajfa-121	588	5	j. l.	PERSON
ajfa-121	588	6	1978	DATE
ajfa-121	591	1	no.1	ORG
ajfa-121	591	2	pp.112	ORG
ajfa-121	591	3	z.	PERSON
ajfa-121	591	4	1999	DATE
ajfa-121	592	1	chinese	NORP
ajfa-121	592	2	the international journal of accounting	ORG
ajfa-121	593	1	vol.34, pp.349	ORG
ajfa-121	593	2	b.	PERSON
ajfa-121	593	3	davidson iii	PERSON
ajfa-121	593	4	w.n.	GPE
ajfa-121	593	5	p.j.	GPE
ajfa-121	593	6	2001	DATE
ajfa-121	595	1	southern illinois university	ORG
ajfa-121	596	1	xie	PERSON
ajfa-121	596	2	b.	GPE
ajfa-121	596	3	davidson	GPE
ajfa-121	596	4	w.n.	GPE
ajfa-121	596	5	p.j.	GPE
ajfa-121	596	6	2001	DATE
ajfa-121	597	1	southern illinois university	ORG
ajfa-121	597	2	carbondale	GPE
ajfa-121	598	1	xu	PERSON
ajfa-121	598	2	x.n.	GPE
ajfa-121	598	3	1999	DATE
ajfa-121	599	1	chinese	NORP
ajfa-121	600	1	china	GPE
ajfa-121	601	1	no.1	ORG
ajfa-121	601	2	98 zhang	QUANTITY
ajfa-121	601	3	w.y.	PERSON
ajfa-121	601	4	1999	DATE
ajfa-121	602	1	chinese	NORP
ajfa-121	602	2	shanghai	GPE