id	sid	eid	entity	type
ajfa-12290	1	1	microsoft	ORG
ajfa-12290	1	2	12290-45179	DATE
ajfa-12290	1	3	asian	NORP
ajfa-12290	1	4	finance & accounting	ORG
ajfa-12290	1	5	1946-052x 2017	MONEY
ajfa-12290	1	6	9	CARDINAL
ajfa-12290	1	7	2	CARDINAL
ajfa-12290	1	8	387	CARDINAL
ajfa-12290	1	9	sri lanka	GPE
ajfa-12290	1	10	university of jaffna	ORG
ajfa-12290	1	11	sri lanka	GPE
ajfa-12290	1	12	july 3, 2017	DATE
ajfa-12290	1	13	august 2, 2017	DATE
ajfa-12290	1	14	december 1	DATE
ajfa-12290	1	15	ac	ORG
ajfa-12290	2	1	sri lanka	GPE
ajfa-12290	3	1	ac	ORG
ajfa-12290	3	2	ac	ORG
ajfa-12290	3	3	ac	ORG
ajfa-12290	3	4	ac	ORG
ajfa-12290	4	1	15	CARDINAL
ajfa-12290	4	2	colombo stock exchange	ORG
ajfa-12290	5	1	pearson	PERSON
ajfa-12290	6	1	ac	ORG
ajfa-12290	6	2	ac	ORG
ajfa-12290	6	3	sri lanka	GPE
ajfa-12290	7	1	ac	ORG
ajfa-12290	8	1	ac	ORG
ajfa-12290	10	1	jel	ORG
ajfa-12290	10	2	g3 asian journal of finance & accounting	ORG
ajfa-12290	10	3	1946-052x 2017	MONEY
ajfa-12290	10	4	9	CARDINAL
ajfa-12290	10	5	2	CARDINAL
ajfa-12290	10	6	388 1	DATE
ajfa-12290	14	1	sri lanka	GPE
ajfa-12290	15	1	2004	DATE
ajfa-12290	17	1	ac	ORG
ajfa-12290	18	1	charan	ORG
ajfa-12290	18	2	1998	DATE
ajfa-12290	18	3	wallace	PERSON
ajfa-12290	18	4	2001	DATE
ajfa-12290	19	1	2000	DATE
ajfa-12290	20	1	klein	GPE
ajfa-12290	20	2	2002	DATE
ajfa-12290	22	1	march 2013	DATE
ajfa-12290	22	2	the securities and exchange commission	ORG
ajfa-12290	22	3	sri lanka	GPE
ajfa-12290	22	4	the institute of chartered	ORG
ajfa-12290	22	5	sri lanka	GPE
ajfa-12290	23	1	the institute of chartered	ORG
ajfa-12290	23	2	sri lanka	GPE
ajfa-12290	23	3	2002	DATE
ajfa-12290	24	1	1993	DATE
ajfa-12290	24	2	canada	GPE
ajfa-12290	24	3	the united states	GPE
ajfa-12290	24	4	the united kingdom	GPE
ajfa-12290	24	5	australia	GPE
ajfa-12290	24	6	new zealand	GPE
ajfa-12290	25	1	teoh	PERSON
ajfa-12290	25	2	lim	PERSON
ajfa-12290	25	3	1996	DATE
ajfa-12290	25	4	malaysia	GPE
ajfa-12290	27	1	beisland	GPE
ajfa-12290	27	2	2009	DATE
ajfa-12290	28	1	fogarty	PERSON
ajfa-12290	28	2	1993	DATE
ajfa-12290	29	1	the asian journal of finance & accounting	ORG
ajfa-12290	29	2	1946-052x 2017	MONEY
ajfa-12290	29	3	9	CARDINAL
ajfa-12290	29	4	2	CARDINAL
ajfa-12290	29	5	389	CARDINAL
ajfa-12290	30	1	sri lanka	GPE
ajfa-12290	32	1	sri lanka	GPE
ajfa-12290	32	2	2014	DATE
ajfa-12290	32	3	11.5%	PERCENT
ajfa-12290	33	1	sri lanka	GPE
ajfa-12290	34	1	sri lanka	GPE
ajfa-12290	34	2	2.2 million	CARDINAL
ajfa-12290	34	3	2016	DATE
ajfa-12290	34	4	26%	PERCENT
ajfa-12290	34	5	2015	CARDINAL
ajfa-12290	35	1	sri lanka	GPE
ajfa-12290	35	2	1.7 million	CARDINAL
ajfa-12290	35	3	october	DATE
ajfa-12290	35	4	14.6%	PERCENT
ajfa-12290	36	1	sri lanka	GPE
ajfa-12290	36	2	3.5%	PERCENT
ajfa-12290	36	3	october 2016 year-to-date	DATE
ajfa-12290	37	1	+4.2%	PERCENT
ajfa-12290	37	2	the first ten months of the year	DATE
ajfa-12290	38	1	sri lanka	GPE
ajfa-12290	38	2	2012	DATE
ajfa-12290	38	3	2016	DATE
ajfa-12290	39	1	2	CARDINAL
ajfa-12290	39	2	sri lanka	GPE
ajfa-12290	39	3	asian	NORP
ajfa-12290	39	4	oecd	ORG
ajfa-12290	39	5	2003	DATE
ajfa-12290	39	6	gunaratne	ORG
ajfa-12290	39	7	2007	DATE
ajfa-12290	40	1	sri	GPE
ajfa-12290	40	2	sri lanka	GPE
ajfa-12290	40	3	senaratne	GPE
ajfa-12290	40	4	2007	DATE
ajfa-12290	44	1	sri lankan	NORP
ajfa-12290	44	2	senaratne	ORG
ajfa-12290	44	3	gunaratne	ORG
ajfa-12290	44	4	2007	DATE
ajfa-12290	47	1	3	CARDINAL
ajfa-12290	47	2	2013	DATE
ajfa-12290	47	3	the securities and exchange commission	ORG
ajfa-12290	47	4	sri lanka	GPE
ajfa-12290	47	5	the institute of chartered	ORG
ajfa-12290	47	6	sri lanka	GPE
ajfa-12290	47	7	two	CARDINAL
ajfa-12290	47	8	asian	NORP
ajfa-12290	47	9	finance & accounting	ORG
ajfa-12290	47	10	1946-052x 2017	MONEY
ajfa-12290	47	11	9	CARDINAL
ajfa-12290	47	12	2	CARDINAL
ajfa-12290	47	13	390	CARDINAL
ajfa-12290	49	1	1968	DATE
ajfa-12290	50	1	mbar	CARDINAL
ajfa-12290	51	1	miller	ORG
ajfa-12290	51	2	modigliani	ORG
ajfa-12290	51	3	1961	DATE
ajfa-12290	52	1	graham et al	PERSON
ajfa-12290	53	1	1995	DATE
ajfa-12290	55	1	watts	LOC
ajfa-12290	55	2	1986	DATE
ajfa-12290	56	1	klein	PERSON
ajfa-12290	56	2	2002	DATE
ajfa-12290	57	1	davison al	PERSON
ajfa-12290	57	2	2005	DATE
ajfa-12290	57	3	australia	GPE
ajfa-12290	59	1	abbott et al.	ORG
ajfa-12290	59	2	2002	DATE
ajfa-12290	60	1	2001	DATE
ajfa-12290	60	2	neal	PERSON
ajfa-12290	60	3	2003	DATE
ajfa-12290	61	1	abbott	GPE
ajfa-12290	61	2	parker	ORG
ajfa-12290	61	3	2000	DATE
ajfa-12290	62	1	krishnamurthy	PERSON
ajfa-12290	62	2	soloeri	PERSON
ajfa-12290	62	3	2003	DATE
ajfa-12290	67	1	asian journal of finance & accounting	ORG
ajfa-12290	67	2	1946-052x 2017	MONEY
ajfa-12290	67	3	9	CARDINAL
ajfa-12290	67	4	2	CARDINAL
ajfa-12290	67	5	391 4	DATE
ajfa-12290	69	1	4.1	CARDINAL
ajfa-12290	69	2	colombo stock exchange	ORG
ajfa-12290	69	3	cse	ORG
ajfa-12290	70	1	cse	ORG
ajfa-12290	70	2	one	CARDINAL
ajfa-12290	70	3	sri lanka	GPE
ajfa-12290	70	4	295	CARDINAL
ajfa-12290	70	5	20	CARDINAL
ajfa-12290	70	6	30th september 2017	DATE
ajfa-12290	70	7	2,919.7 bn	MONEY
ajfa-12290	71	1	only 38	DATE
ajfa-12290	72	1	2012	DATE
ajfa-12290	72	2	2016	DATE
ajfa-12290	73	1	two	CARDINAL
ajfa-12290	74	1	annual	DATE
ajfa-12290	78	1	4.2	CARDINAL
ajfa-12290	79	1	9	CARDINAL
ajfa-12290	82	1	bvps	PERSON
ajfa-12290	82	2	+ β1	DATE
ajfa-12290	84	1	aci	ORG
ajfa-12290	84	2	asian journal of finance & accounting	ORG
ajfa-12290	84	3	1946-052x 2017	MONEY
ajfa-12290	85	1	9	CARDINAL
ajfa-12290	85	2	2	CARDINAL
ajfa-12290	85	3	392	CARDINAL
ajfa-12290	85	4	4.3	CARDINAL
ajfa-12290	85	5	1	CARDINAL
ajfa-12290	85	6	financial year	DATE
ajfa-12290	85	7	5	CARDINAL
ajfa-12290	86	1	5.1	CARDINAL
ajfa-12290	86	2	sri lanka	GPE
ajfa-12290	86	3	2012	DATE
ajfa-12290	86	4	2016	DATE
ajfa-12290	87	1	2	CARDINAL
ajfa-12290	87	2	ac	ORG
ajfa-12290	87	3	ac	ORG
ajfa-12290	87	4	ac	ORG
ajfa-12290	87	5	3.000 0.777	CARDINAL
ajfa-12290	87	6	1.587	MONEY
ajfa-12290	87	7	4.000 1.000 1.000 6.000	MONEY
ajfa-12290	87	8	155.137	MONEY
ajfa-12290	87	9	2.000 0.500 0.000	MONEY
ajfa-12290	87	10	3.000	CARDINAL
ajfa-12290	87	11	4.594	CARDINAL
ajfa-12290	88	1	0.576 0.177 0.278	MONEY
ajfa-12290	88	2	0.153	CARDINAL
ajfa-12290	88	3	1.571	CARDINAL
ajfa-12290	88	4	1.341 1.512	CARDINAL
ajfa-12290	88	5	2.716 1.675	CARDINAL
ajfa-12290	88	6	6.177	CARDINAL
ajfa-12290	88	7	4.706	CARDINAL
ajfa-12290	88	8	4.897 asian	NORP
ajfa-12290	88	9	finance & accounting	ORG
ajfa-12290	88	10	1946-052x 2017	MONEY
ajfa-12290	88	11	9	CARDINAL
ajfa-12290	88	12	2	CARDINAL
ajfa-12290	88	13	393	CARDINAL
ajfa-12290	88	14	02	CARDINAL
ajfa-12290	89	1	3	CARDINAL
ajfa-12290	90	1	4	CARDINAL
ajfa-12290	91	1	only 0.576	CARDINAL
ajfa-12290	93	1	77%	PERCENT
ajfa-12290	94	1	91.66 %	PERCENT
ajfa-12290	94	2	0.278	CARDINAL
ajfa-12290	94	3	1	CARDINAL
ajfa-12290	95	1	4.183	CARDINAL
ajfa-12290	95	2	0.469	CARDINAL
ajfa-12290	96	1	9.246	CARDINAL
ajfa-12290	96	2	0.386	CARDINAL
ajfa-12290	97	1	2.632	CARDINAL
ajfa-12290	97	2	39.597	CARDINAL
ajfa-12290	99	1	5.2	CARDINAL
ajfa-12290	100	1	3	CARDINAL
ajfa-12290	101	1	0.209344	CARDINAL
ajfa-12290	102	1	0.033949	MONEY
ajfa-12290	103	1	0.045461	CARDINAL
ajfa-12290	104	1	0.283523	CARDINAL
ajfa-12290	105	1	0.0000	MONEY
ajfa-12290	105	2	03	CARDINAL
ajfa-12290	105	3	0.283523	CARDINAL
ajfa-12290	105	4	0.05	CARDINAL
ajfa-12290	105	5	asian	NORP
ajfa-12290	105	6	finance & accounting	ORG
ajfa-12290	105	7	1946-052x 2017	MONEY
ajfa-12290	105	8	9	CARDINAL
ajfa-12290	105	9	2	CARDINAL
ajfa-12290	105	10	394	CARDINAL
ajfa-12290	105	11	0.01	CARDINAL
ajfa-12290	108	1	5.3	CARDINAL
ajfa-12290	109	1	04	CARDINAL
ajfa-12290	109	2	05	DATE
ajfa-12290	109	3	4	CARDINAL
ajfa-12290	109	4	04	CARDINAL
ajfa-12290	109	5	0.228922	CARDINAL
ajfa-12290	109	6	22.89%	PERCENT
ajfa-12290	110	1	77.11%	PERCENT
ajfa-12290	111	1	3.206364	CARDINAL
ajfa-12290	111	2	0.05	CARDINAL
ajfa-12290	112	1	5%	PERCENT
ajfa-12290	113	1	four	CARDINAL
ajfa-12290	113	2	only one	CARDINAL
ajfa-12290	114	1	39.96258	CARDINAL
ajfa-12290	114	2	3.766255 0.0004 ac_size -1.570735 0.961126	QUANTITY
ajfa-12290	114	3	0.1080 ac_independence -3.803871 2.732074	PERSON
ajfa-12290	114	4	0.1695	CARDINAL
ajfa-12290	114	5	4.258034	CARDINAL
ajfa-12290	114	6	0.0012	CARDINAL
ajfa-12290	114	7	1.115149	CARDINAL
ajfa-12290	114	8	0.0092	CARDINAL
ajfa-12290	114	9	0.228922	CARDINAL
ajfa-12290	114	10	2.632527	CARDINAL
ajfa-12290	114	11	0.157526	CARDINAL
ajfa-12290	115	1	3.093165	CARDINAL
ajfa-12290	115	2	2.839105	CARDINAL
ajfa-12290	115	3	5.019494	CARDINAL
ajfa-12290	115	4	435.2678	CARDINAL
ajfa-12290	115	5	5.228928	CARDINAL
ajfa-12290	116	1	hannan-quinn criter	PERSON
ajfa-12290	117	1	5.101415	CARDINAL
ajfa-12290	117	2	3.206364	CARDINAL
ajfa-12290	117	3	durbin-watson	ORG
ajfa-12290	117	4	0.884716	CARDINAL
ajfa-12290	117	5	0.013174 asian	MONEY
ajfa-12290	117	6	finance & accounting	ORG
ajfa-12290	117	7	1946-052x 2017	MONEY
ajfa-12290	117	8	9	CARDINAL
ajfa-12290	117	9	2	CARDINAL
ajfa-12290	117	10	395	DATE
ajfa-12290	118	1	ac	ORG
ajfa-12290	118	2	ac	ORG
ajfa-12290	118	3	5	CARDINAL
ajfa-12290	120	1	426.1849	CARDINAL
ajfa-12290	120	2	5.869204 0.0000 ac_size	QUANTITY
ajfa-12290	120	3	6.577417	CARDINAL
ajfa-12290	120	4	0.0003	CARDINAL
ajfa-12290	120	5	29.13964	CARDINAL
ajfa-12290	120	6	0.0000	CARDINAL
ajfa-12290	120	7	15.33787	CARDINAL
ajfa-12290	120	8	5.861959 2.616510	MONEY
ajfa-12290	120	9	7.631465	CARDINAL
ajfa-12290	120	10	0.0003	CARDINAL
ajfa-12290	120	11	0.747190	CARDINAL
ajfa-12290	120	12	39.59759	CARDINAL
ajfa-12290	120	13	0.723781	CARDINAL
ajfa-12290	121	1	36.96833	CARDINAL
ajfa-12290	122	1	19.42927	CARDINAL
ajfa-12290	122	2	8.866078	CARDINAL
ajfa-12290	122	3	20384.81	CARDINAL
ajfa-12290	122	4	9.075512	CARDINAL
ajfa-12290	122	5	hannan-quinn criter	GPE
ajfa-12290	123	1	8.947999	CARDINAL
ajfa-12290	123	2	31.91975	CARDINAL
ajfa-12290	123	3	durbin-watson	ORG
ajfa-12290	123	4	0.308415	CARDINAL
ajfa-12290	123	5	0.000000	CARDINAL
ajfa-12290	123	6	05	CARDINAL
ajfa-12290	123	7	0.747190	CARDINAL
ajfa-12290	123	8	74.71 %	PERCENT
ajfa-12290	124	1	25.29%	PERCENT
ajfa-12290	125	1	31.91975	CARDINAL
ajfa-12290	125	2	0.05	CARDINAL
ajfa-12290	126	1	5%	PERCENT
ajfa-12290	127	1	four	CARDINAL
ajfa-12290	127	2	only three	CARDINAL
ajfa-12290	131	1	asian	NORP
ajfa-12290	131	2	finance & accounting	ORG
ajfa-12290	131	3	1946-052x 2017	MONEY
ajfa-12290	131	4	9	CARDINAL
ajfa-12290	131	5	2	CARDINAL
ajfa-12290	131	6	396	CARDINAL
ajfa-12290	134	1	04	CARDINAL
ajfa-12290	134	2	05	DATE
ajfa-12290	134	3	ac	ORG
ajfa-12290	134	4	0.05	CARDINAL
ajfa-12290	134	5	ac	ORG
ajfa-12290	134	6	0.05	CARDINAL
ajfa-12290	136	1	04	CARDINAL
ajfa-12290	136	2	05	DATE
ajfa-12290	136	3	ac	ORG
ajfa-12290	136	4	eps	CARDINAL
ajfa-12290	136	5	p=0.1695>0.05	NORP
ajfa-12290	136	6	0.05	CARDINAL
ajfa-12290	138	1	04	CARDINAL
ajfa-12290	138	2	05	CARDINAL
ajfa-12290	138	3	0.05	CARDINAL
ajfa-12290	139	1	h4	ORG
ajfa-12290	140	1	04	CARDINAL
ajfa-12290	140	2	05	DATE
ajfa-12290	140	3	p=0.4363>0.05	ORG
ajfa-12290	140	4	ac meetings	ORG
ajfa-12290	140	5	0.05	CARDINAL
ajfa-12290	140	6	h4	ORG
ajfa-12290	141	1	6	CARDINAL
ajfa-12290	141	2	ac	ORG
ajfa-12290	141	3	ac	ORG
ajfa-12290	141	4	ac	ORG
ajfa-12290	141	5	ac	ORG
ajfa-12290	141	6	ac	ORG
ajfa-12290	142	1	ac	ORG
ajfa-12290	142	2	ac	ORG
ajfa-12290	142	3	sri lanka	GPE
ajfa-12290	143	1	ac	ORG
ajfa-12290	144	1	sri lanka	GPE
ajfa-12290	145	1	ac	ORG
ajfa-12290	147	1	secondary	ORDINAL
ajfa-12290	148	1	ac	ORG
ajfa-12290	149	1	abbott	GPE
ajfa-12290	149	2	l.j.	GPE
ajfa-12290	149	3	s.	PERSON
ajfa-12290	149	4	2000	DATE
ajfa-12290	150	1	asian	NORP
ajfa-12290	150	2	finance & accounting	ORG
ajfa-12290	150	3	1946-052x 2017	MONEY
ajfa-12290	150	4	9	CARDINAL
ajfa-12290	150	5	2	CARDINAL
ajfa-12290	150	6	397	CARDINAL
ajfa-12290	151	1	26	CARDINAL
ajfa-12290	151	2	55	CARDINAL
ajfa-12290	152	1	abbott	GPE
ajfa-12290	152	2	l.j.	GPE
ajfa-12290	152	3	parker	GPE
ajfa-12290	152	4	s., & peters	ORG
ajfa-12290	152	5	g.f.	GPE
ajfa-12290	152	6	2004	DATE
ajfa-12290	154	1	69	CARDINAL
ajfa-12290	155	1	l.a.	GPE
ajfa-12290	155	2	2009	DATE
ajfa-12290	157	1	07-27	DATE
ajfa-12290	158	1	r., & brown	ORG
ajfa-12290	158	2	1968	DATE
ajfa-12290	160	1	6	CARDINAL
ajfa-12290	160	2	159	CARDINAL
ajfa-12290	161	1	carcello	ORG
ajfa-12290	161	2	j. v.,	PERSON
ajfa-12290	161	3	t. l.	PERSON
ajfa-12290	161	4	2003	DATE
ajfa-12290	163	1	95	CARDINAL
ajfa-12290	164	1	j.v.	GPE
ajfa-12290	164	2	neal	PERSON
ajfa-12290	164	3	t.l.	GPE
ajfa-12290	164	4	z.-v.	ORG
ajfa-12290	164	5	s.	PERSON
ajfa-12290	164	6	2011	DATE
ajfa-12290	166	1	28(2	GPE
ajfa-12290	166	2	396	CARDINAL
ajfa-12290	167	1	https://doi.org/10.1111/j.1911-3846.2010.01052.x charan	PERSON
ajfa-12290	167	2	r.	PERSON
ajfa-12290	167	3	1998	DATE
ajfa-12290	169	1	jossey-bass	PERSON
ajfa-12290	169	2	san francisco	GPE
ajfa-12290	169	3	k.s.	GPE
ajfa-12290	169	4	w.a.	GPE
ajfa-12290	170	1	2001	DATE
ajfa-12290	172	1	9(1	CARDINAL
ajfa-12290	172	2	2-23	CARDINAL
ajfa-12290	173	1	davidson	GPE
ajfa-12290	173	2	w.n.	GPE
ajfa-12290	173	3	xie	GPE
ajfa-12290	173	4	b.	PERSON
ajfa-12290	173	5	w.	PERSON
ajfa-12290	173	6	2004	DATE
ajfa-12290	175	1	23(4	CARDINAL
ajfa-12290	175	2	279	CARDINAL
ajfa-12290	176	1	s.e.	GPE
ajfa-12290	176	2	2001	DATE
ajfa-12290	178	1	journal of practice &	ORG
ajfa-12290	178	2	20	CARDINAL
ajfa-12290	178	3	31	CARDINAL
ajfa-12290	179	1	a.j.	PERSON
ajfa-12290	179	2	krishnamurthy	PERSON
ajfa-12290	179	3	s., & solieri	ORG
ajfa-12290	179	4	s. a.	PERSON
ajfa-12290	179	5	2003	DATE
ajfa-12290	181	1	https://doi.org/10.2139/ssrn.401240	PERSON
ajfa-12290	182	1	graham	PERSON
ajfa-12290	182	2	b.	PERSON
ajfa-12290	182	3	dodd	PERSON
ajfa-12290	182	4	d.l.	GPE
ajfa-12290	182	5	s.	PERSON
ajfa-12290	182	6	1962	DATE
ajfa-12290	183	1	4th	ORDINAL
ajfa-12290	183	2	mcgraw hill	ORG
ajfa-12290	183	3	ny	GPE
ajfa-12290	183	4	klein	GPE
ajfa-12290	183	5	april (2002	DATE
ajfa-12290	184	1	audit committee	ORG
ajfa-12290	185	1	journal of accounting and economics	ORG
ajfa-12290	185	2	33(3	CARDINAL
ajfa-12290	185	3	375	CARDINAL
ajfa-12290	186	1	https://doi.org/10.1016/s0165-4101(02)00059-9 kalbers	PERSON
ajfa-12290	186	2	l. p.,	PERSON
ajfa-12290	186	3	t. j.	PERSON
ajfa-12290	186	4	1993	DATE
ajfa-12290	188	1	12(1	CARDINAL
ajfa-12290	188	2	24	CARDINAL
ajfa-12290	189	1	asian journal of finance & accounting	ORG
ajfa-12290	189	2	1946-052x 2017	MONEY
ajfa-12290	189	3	9	CARDINAL
ajfa-12290	189	4	2	CARDINAL
ajfa-12290	189	5	398 miller	PERCENT
ajfa-12290	189	6	m., & modigliani	ORG
ajfa-12290	189	7	f.	PERSON
ajfa-12290	189	8	1961	DATE
ajfa-12290	191	1	journal of business	ORG
ajfa-12290	191	2	34(4	CARDINAL
ajfa-12290	191	3	411	CARDINAL
ajfa-12290	193	1	oecd	ORG
ajfa-12290	194	1	2003	DATE
ajfa-12290	195	1	asia	LOC
ajfa-12290	196	1	asian	NORP
ajfa-12290	197	1	ohlson	GPE
ajfa-12290	197	2	j.a.	GPE
ajfa-12290	197	3	1995	DATE
ajfa-12290	199	1	11	CARDINAL
ajfa-12290	199	2	661	CARDINAL
ajfa-12290	200	1	https://doi.org/10.1111/j.1911-3846.1995.tb00461.x	NORP
ajfa-12290	200	2	b. &p. gendall	ORG
ajfa-12290	201	1	1993	DATE
ajfa-12290	203	1	european accounting association	ORG
ajfa-12290	203	2	turku	GPE
ajfa-12290	203	3	finland	GPE
ajfa-12290	204	1	ruzaidah	GPE
ajfa-12290	204	2	r., & takiah	ORG
ajfa-12290	204	3	m.i.	GPE
ajfa-12290	204	4	2004	DATE
ajfa-12290	205	1	malaysian institute of corporate governance	ORG
ajfa-12290	205	2	kuala lumpur	GPE
ajfa-12290	206	1	154-75	CARDINAL
ajfa-12290	206	2	senaratne	ORG
ajfa-12290	206	3	s.	PERSON
ajfa-12290	206	4	2007	DATE
ajfa-12290	207	1	annual	DATE
ajfa-12290	208	1	doctoral thesis	ORG
ajfa-12290	208	2	university of colombo	ORG
ajfa-12290	209	1	senaratne	GPE
ajfa-12290	209	2	s., & gunaratne	ORG
ajfa-12290	209	3	p. s. m. (	PERSON
ajfa-12290	209	4	2007	DATE
ajfa-12290	210	1	sri lankan	NORP
ajfa-12290	212	1	university of colombo	ORG
ajfa-12290	212	2	sri lanka	GPE
ajfa-12290	213	1	teoh	PERSON
ajfa-12290	213	2	h.y.	GPE
ajfa-12290	214	1	malaysian	NORP
ajfa-12290	215	1	journal of international accounting	ORG
ajfa-12290	215	2	5(2	CARDINAL
ajfa-12290	215	3	231	CARDINAL
ajfa-12290	216	1	k.h.	GPE
ajfa-12290	216	2	j.b.	GPE
ajfa-12290	216	3	2000	DATE
ajfa-12290	218	1	64(4	CARDINAL
ajfa-12290	218	2	36	CARDINAL
ajfa-12290	219	1	watts	LOC
ajfa-12290	219	2	r.l.	GPE
ajfa-12290	219	3	& zimmerman	ORG
ajfa-12290	219	4	1986	DATE
ajfa-12290	219	5	prentice-hall	ORG
ajfa-12290	219	6	nj	ORG