id	sid	eid	entity	type
ajfa-12592	1	1	microsoft	ORG
ajfa-12592	1	2	12592-46134	DATE
ajfa-12592	1	3	asian	NORP
ajfa-12592	1	4	finance & accounting	ORG
ajfa-12592	1	5	1946-052x 2018	CARDINAL
ajfa-12592	1	6	10	CARDINAL
ajfa-12592	1	7	1	CARDINAL
ajfa-12592	1	8	40	CARDINAL
ajfa-12592	1	9	thuy ta	PERSON
ajfa-12592	1	10	vietnam ngoc	ORG
ajfa-12592	1	11	bui	ORG
ajfa-12592	1	12	vietnam	GPE
ajfa-12592	1	13	44	DATE
ajfa-12592	1	14	120	CARDINAL
ajfa-12592	1	15	hanoi	GPE
ajfa-12592	1	16	vietnam	GPE
ajfa-12592	1	17	jan. 3, 2018	DATE
ajfa-12592	1	18	feb. 22, 2018	DATE
ajfa-12592	1	19	june 1, 2018	DATE
ajfa-12592	1	20	three	CARDINAL
ajfa-12592	4	1	two	CARDINAL
ajfa-12592	4	2	gmm	ORG
ajfa-12592	4	3	annual	DATE
ajfa-12592	4	4	43	CARDINAL
ajfa-12592	4	5	vietnam	GPE
ajfa-12592	4	6	2006	DATE
ajfa-12592	4	7	2016	DATE
ajfa-12592	4	8	473	CARDINAL
ajfa-12592	7	1	asian	NORP
ajfa-12592	7	2	finance & accounting	ORG
ajfa-12592	7	3	1946-052x 2018	CARDINAL
ajfa-12592	7	4	10	CARDINAL
ajfa-12592	7	5	1	CARDINAL
ajfa-12592	7	6	41 1	DATE
ajfa-12592	10	1	gray et al	PERSON
ajfa-12592	11	1	1995	DATE
ajfa-12592	13	1	the united nations global compact	ORG
ajfa-12592	13	2	ifc	ORG
ajfa-12592	17	1	daily	DATE
ajfa-12592	20	1	mahoney & roberts	ORG
ajfa-12592	20	2	2007	DATE
ajfa-12592	21	1	2009	DATE
ajfa-12592	21	2	saleh et al	PERSON
ajfa-12592	21	3	2011	DATE
ajfa-12592	21	4	2012	DATE
ajfa-12592	21	5	2011	DATE
ajfa-12592	21	6	lu et al	PERSON
ajfa-12592	21	7	2015	DATE
ajfa-12592	22	1	2015	CARDINAL
ajfa-12592	22	2	2015	CARDINAL
ajfa-12592	24	1	asian	NORP
ajfa-12592	24	2	finance & accounting	ORG
ajfa-12592	24	3	1946-052x 2018	CARDINAL
ajfa-12592	24	4	10	CARDINAL
ajfa-12592	24	5	1 ajfa.macrothink.org	CARDINAL
ajfa-12592	24	6	42	DATE
ajfa-12592	25	1	2009	DATE
ajfa-12592	26	1	2015	CARDINAL
ajfa-12592	28	1	2015	CARDINAL
ajfa-12592	28	2	2012	DATE
ajfa-12592	29	1	vietnam	GPE
ajfa-12592	30	1	tobin'q nguyen et al	PERSON
ajfa-12592	31	1	2015	CARDINAL
ajfa-12592	31	2	nguyen & trinh	ORG
ajfa-12592	31	3	2016	DATE
ajfa-12592	31	4	ho & ho	PERSON
ajfa-12592	31	5	2017	CARDINAL
ajfa-12592	32	1	rem	ORG
ajfa-12592	36	1	two	CARDINAL
ajfa-12592	36	2	473	CARDINAL
ajfa-12592	36	3	43	CARDINAL
ajfa-12592	36	4	11 years	DATE
ajfa-12592	36	5	2006	DATE
ajfa-12592	36	6	2016	DATE
ajfa-12592	37	1	2	CARDINAL
ajfa-12592	38	1	two	CARDINAL
ajfa-12592	39	1	edward (1984)	ORG
ajfa-12592	39	2	first	ORDINAL
ajfa-12592	42	1	ullmann	ORG
ajfa-12592	42	2	1985	DATE
ajfa-12592	42	3	8	CARDINAL
ajfa-12592	45	1	dowling & pfeffer	ORG
ajfa-12592	45	2	1975	DATE
ajfa-12592	46	1	two	CARDINAL
ajfa-12592	47	1	deegan	PERSON
ajfa-12592	47	2	2002	DATE
ajfa-12592	48	1	asian journal of finance & accounting	ORG
ajfa-12592	48	2	1946-052x 2018	CARDINAL
ajfa-12592	49	1	10	CARDINAL
ajfa-12592	49	2	1	CARDINAL
ajfa-12592	49	3	43	CARDINAL
ajfa-12592	54	1	3	CARDINAL
ajfa-12592	54	2	3.1	CARDINAL
ajfa-12592	55	1	2006	DATE
ajfa-12592	55	2	2016	DATE
ajfa-12592	56	1	2006	DATE
ajfa-12592	56	2	vietnamese	NORP
ajfa-12592	56	3	march 2005	DATE
ajfa-12592	58	1	31	CARDINAL
ajfa-12592	58	2	193	CARDINAL
ajfa-12592	58	3	106	CARDINAL
ajfa-12592	58	4	hochiminh stock exchange	ORG
ajfa-12592	58	5	87	CARDINAL
ajfa-12592	59	1	43	DATE
ajfa-12592	59	2	vietnam	GPE
ajfa-12592	59	3	annual	DATE
ajfa-12592	60	1	43	CARDINAL
ajfa-12592	60	2	11 years	DATE
ajfa-12592	60	3	of43	PRODUCT
ajfa-12592	60	4	11	CARDINAL
ajfa-12592	60	5	table1	GPE
ajfa-12592	61	1	1	CARDINAL
ajfa-12592	61	2	1 agf	QUANTITY
ajfa-12592	61	3	2	CARDINAL
ajfa-12592	61	4	bhs bien hoa	ORG
ajfa-12592	61	5	3	CARDINAL
ajfa-12592	61	6	bmc binh	ORG
ajfa-12592	61	7	4	CARDINAL
ajfa-12592	61	8	halong	GPE
ajfa-12592	61	9	6	CARDINAL
ajfa-12592	61	10	7	CARDINAL
ajfa-12592	61	11	8 cyc	QUANTITY
ajfa-12592	61	12	chang yih	PERSON
ajfa-12592	61	13	9	CARDINAL
ajfa-12592	61	14	dha	ORG
ajfa-12592	61	15	10	CARDINAL
ajfa-12592	61	16	dhg hau giang	PERSON
ajfa-12592	61	17	11	CARDINAL
ajfa-12592	61	18	dmc domesco medical	PERSON
ajfa-12592	61	19	12	CARDINAL
ajfa-12592	61	20	thanh technology corp	ORG
ajfa-12592	61	21	13	CARDINAL
ajfa-12592	61	22	fpt fpt group	ORG
ajfa-12592	61	23	asian journal of finance & accounting	ORG
ajfa-12592	61	24	1946-052x 2018	CARDINAL
ajfa-12592	62	1	10	CARDINAL
ajfa-12592	62	2	1	CARDINAL
ajfa-12592	62	3	14	CARDINAL
ajfa-12592	62	4	gil binh thanh	PERSON
ajfa-12592	62	5	15	CARDINAL
ajfa-12592	62	6	gmd gemadept	ORG
ajfa-12592	62	7	16	CARDINAL
ajfa-12592	62	8	17 imp	QUANTITY
ajfa-12592	62	9	18	CARDINAL
ajfa-12592	62	10	tan tao	PERSON
ajfa-12592	62	11	19	CARDINAL
ajfa-12592	62	12	kdc kinh do corporation	ORG
ajfa-12592	62	13	20	CARDINAL
ajfa-12592	62	14	kha khanh hoi	PERSON
ajfa-12592	62	15	21	CARDINAL
ajfa-12592	62	16	22	CARDINAL
ajfa-12592	63	1	mcp	PERSON
ajfa-12592	63	2	23	CARDINAL
ajfa-12592	63	3	24	CARDINAL
ajfa-12592	63	4	25	CARDINAL
ajfa-12592	63	5	pnc phuong nam	ORG
ajfa-12592	63	6	26	CARDINAL
ajfa-12592	63	7	pha lai	PERSON
ajfa-12592	63	8	27	CARDINAL
ajfa-12592	63	9	28	CARDINAL
ajfa-12592	63	10	sfc saigon fuel co.	ORG
ajfa-12592	63	11	29	CARDINAL
ajfa-12592	63	12	sfi sea	ORG
ajfa-12592	63	13	30	CARDINAL
ajfa-12592	63	14	sgh saigon hotel corp	ORG
ajfa-12592	63	15	31	CARDINAL
ajfa-12592	63	16	32	CARDINAL
ajfa-12592	63	17	smc smc	ORG
ajfa-12592	63	18	33	CARDINAL
ajfa-12592	63	19	ssc	NORP
ajfa-12592	63	20	34	CARDINAL
ajfa-12592	63	21	35	CARDINAL
ajfa-12592	63	22	tdh	ORG
ajfa-12592	63	23	thu	CARDINAL
ajfa-12592	63	24	36	CARDINAL
ajfa-12592	63	25	tna thien nam	PERSON
ajfa-12592	63	26	37	CARDINAL
ajfa-12592	64	1	tya taya	PERSON
ajfa-12592	64	2	vietnam	GPE
ajfa-12592	64	3	39	CARDINAL
ajfa-12592	64	4	40	CARDINAL
ajfa-12592	64	5	vip viet nam	LOC
ajfa-12592	64	6	41	CARDINAL
ajfa-12592	64	7	italy	GPE
ajfa-12592	64	8	42	CARDINAL
ajfa-12592	64	9	43	CARDINAL
ajfa-12592	64	10	3.2	CARDINAL
ajfa-12592	65	1	3.2.1	CARDINAL
ajfa-12592	66	1	annual	DATE
ajfa-12592	67	1	4	CARDINAL
ajfa-12592	67	2	table2	GPE
ajfa-12592	67	3	10	CARDINAL
ajfa-12592	67	4	12	CARDINAL
ajfa-12592	67	5	8	CARDINAL
ajfa-12592	67	6	5	CARDINAL
ajfa-12592	69	1	2009	DATE
ajfa-12592	69	2	2015	CARDINAL
ajfa-12592	69	3	nguyen	PERSON
ajfa-12592	69	4	2016	CARDINAL
ajfa-12592	69	5	155/2015issued	CARDINAL
ajfa-12592	69	6	vietnamese ministry of finance	ORG
ajfa-12592	69	7	asian journal of finance & accounting	ORG
ajfa-12592	69	8	1946-052x 2018	CARDINAL
ajfa-12592	70	1	10	CARDINAL
ajfa-12592	70	2	1	CARDINAL
ajfa-12592	70	3	45	CARDINAL
ajfa-12592	71	1	2	CARDINAL
ajfa-12592	71	2	env i.	ORG
ajfa-12592	71	3	1	CARDINAL
ajfa-12592	71	4	2	CARDINAL
ajfa-12592	72	1	3	CARDINAL
ajfa-12592	72	2	4	CARDINAL
ajfa-12592	73	1	5	CARDINAL
ajfa-12592	73	2	6	CARDINAL
ajfa-12592	73	3	7	CARDINAL
ajfa-12592	73	4	8	CARDINAL
ajfa-12592	73	5	9	CARDINAL
ajfa-12592	73	6	10	CARDINAL
ajfa-12592	74	1	1	CARDINAL
ajfa-12592	74	2	2	CARDINAL
ajfa-12592	74	3	3	CARDINAL
ajfa-12592	74	4	4	CARDINAL
ajfa-12592	74	5	5	CARDINAL
ajfa-12592	74	6	homestay	ORG
ajfa-12592	74	7	6	CARDINAL
ajfa-12592	74	8	7	CARDINAL
ajfa-12592	74	9	asian	NORP
ajfa-12592	74	10	finance & accounting	ORG
ajfa-12592	74	11	1946-052x 2018	CARDINAL
ajfa-12592	74	12	10	CARDINAL
ajfa-12592	74	13	1	CARDINAL
ajfa-12592	74	14	46	CARDINAL
ajfa-12592	74	15	8	CARDINAL
ajfa-12592	74	16	9	CARDINAL
ajfa-12592	74	17	10	CARDINAL
ajfa-12592	74	18	11	CARDINAL
ajfa-12592	74	19	12	CARDINAL
ajfa-12592	74	20	1	CARDINAL
ajfa-12592	75	1	2	CARDINAL
ajfa-12592	76	1	3	CARDINAL
ajfa-12592	76	2	4	CARDINAL
ajfa-12592	76	3	5	CARDINAL
ajfa-12592	76	4	6	CARDINAL
ajfa-12592	76	5	7	CARDINAL
ajfa-12592	76	6	8	CARDINAL
ajfa-12592	76	7	1	CARDINAL
ajfa-12592	76	8	2	CARDINAL
ajfa-12592	76	9	3	CARDINAL
ajfa-12592	76	10	4	CARDINAL
ajfa-12592	76	11	5	CARDINAL
ajfa-12592	76	12	asian journal of finance & accounting	ORG
ajfa-12592	76	13	1946-052x 2018	CARDINAL
ajfa-12592	77	1	10	CARDINAL
ajfa-12592	77	2	1	CARDINAL
ajfa-12592	77	3	47	DATE
ajfa-12592	78	1	two	CARDINAL
ajfa-12592	79	1	1	CARDINAL
ajfa-12592	79	2	57	CARDINAL
ajfa-12592	79	3	vietnamese	NORP
ajfa-12592	80	1	vietnam	GPE
ajfa-12592	81	1	2	CARDINAL
ajfa-12592	81	2	1	CARDINAL
ajfa-12592	81	3	43	CARDINAL
ajfa-12592	81	4	473	CARDINAL
ajfa-12592	82	1	branco & rodrigues	ORG
ajfa-12592	82	2	2006	DATE
ajfa-12592	82	3	gunawan et al	PERSON
ajfa-12592	82	4	2009	DATE
ajfa-12592	82	5	saleh et al	PERSON
ajfa-12592	83	1	2011	DATE
ajfa-12592	83	2	2012	DATE
ajfa-12592	83	3	bayoud et al	PERSON
ajfa-12592	83	4	2012	DATE
ajfa-12592	84	1	first	ORDINAL
ajfa-12592	85	1	1”,if	DATE
ajfa-12592	85	2	2	CARDINAL
ajfa-12592	86	1	each year	DATE
ajfa-12592	86	2	csrdj = ∑	PERSON
ajfa-12592	86	3	35	CARDINAL
ajfa-12592	86	4	csrdj	PERSON
ajfa-12592	86	5	jth	ORG
ajfa-12592	87	1	0	CARDINAL
ajfa-12592	88	1	1	CARDINAL
ajfa-12592	88	2	2	CARDINAL
ajfa-12592	88	3	3.2.2	CARDINAL
ajfa-12592	89	1	mahoney & roberts	ORG
ajfa-12592	89	2	2007	DATE
ajfa-12592	89	3	2009	DATE
ajfa-12592	91	1	2016	DATE
ajfa-12592	91	2	cheung & mak	ORG
ajfa-12592	91	3	2010	DATE
ajfa-12592	91	4	2015	CARDINAL
ajfa-12592	91	5	mohammed et al	PERSON
ajfa-12592	92	1	2016	DATE
ajfa-12592	94	1	asian	NORP
ajfa-12592	94	2	finance & accounting	ORG
ajfa-12592	94	3	1946-052x 2018	CARDINAL
ajfa-12592	94	4	10	CARDINAL
ajfa-12592	94	5	1	CARDINAL
ajfa-12592	94	6	48	DATE
ajfa-12592	94	7	vietnam	GPE
ajfa-12592	94	8	the period 2006 2016	DATE
ajfa-12592	94	9	28%	PERCENT
ajfa-12592	94	10	25%	PERCENT
ajfa-12592	94	11	22% and 20%	PERCENT
ajfa-12592	96	1	3.2.3	CARDINAL
ajfa-12592	100	1	bayoud et al	PERSON
ajfa-12592	101	1	2012	DATE
ajfa-12592	105	1	nguyen & dang	ORG
ajfa-12592	105	2	2017	CARDINAL
ajfa-12592	108	1	2014	DATE
ajfa-12592	109	1	zeitun	PERSON
ajfa-12592	110	1	nguyen & dang	ORG
ajfa-12592	110	2	2017	CARDINAL
ajfa-12592	111	1	doan & nguyen	ORG
ajfa-12592	111	2	2017	CARDINAL
ajfa-12592	114	1	zeitun	GPE
ajfa-12592	114	2	2014	DATE
ajfa-12592	114	3	jordanian	NORP
ajfa-12592	116	1	3.3	CARDINAL
ajfa-12592	117	1	next year's	DATE
ajfa-12592	117	2	previous year	DATE
ajfa-12592	117	3	roai	PERSON
ajfa-12592	117	4	t + β5groi	FAC
ajfa-12592	117	5	gmm	ORG
ajfa-12592	118	1	gmm asian journal of finance & accounting issn	ORG
ajfa-12592	118	2	1946-052x 2018	CARDINAL
ajfa-12592	118	3	10	CARDINAL
ajfa-12592	118	4	1	CARDINAL
ajfa-12592	118	5	49	DATE
ajfa-12592	118	6	two	CARDINAL
ajfa-12592	119	1	ullmann	ORG
ajfa-12592	119	2	1985	DATE
ajfa-12592	119	3	2015	CARDINAL
ajfa-12592	122	1	arellano & bover	ORG
ajfa-12592	122	2	1995	DATE
ajfa-12592	122	3	blundell &	ORG
ajfa-12592	122	4	1998	DATE
ajfa-12592	123	1	4	CARDINAL
ajfa-12592	123	2	4.1	CARDINAL
ajfa-12592	124	1	43	CARDINAL
ajfa-12592	124	2	2006	DATE
ajfa-12592	124	3	2016	DATE
ajfa-12592	124	4	2006	DATE
ajfa-12592	124	5	2016	DATE
ajfa-12592	126	1	1	CARDINAL
ajfa-12592	126	2	2006	DATE
ajfa-12592	126	3	emp	ORG
ajfa-12592	127	1	vietnamese	NORP
ajfa-12592	129	1	vietnam	GPE
ajfa-12592	129	2	europe	LOC
ajfa-12592	131	1	0.600	CARDINAL
ajfa-12592	131	2	2006	DATE
ajfa-12592	131	3	2009	DATE
ajfa-12592	131	4	2010 2011 2012	DATE
ajfa-12592	131	5	2013 2014	DATE
ajfa-12592	131	6	2015	DATE
ajfa-12592	131	7	2016	CARDINAL
ajfa-12592	131	8	csrd csrd asian journal of finance & accounting	ORG
ajfa-12592	131	9	1946-052x 2018	CARDINAL
ajfa-12592	132	1	10	CARDINAL
ajfa-12592	132	2	1 ajfa.macrothink.org	CARDINAL
ajfa-12592	132	3	50	CARDINAL
ajfa-12592	133	1	2	CARDINAL
ajfa-12592	133	2	2006	DATE
ajfa-12592	133	3	4.2	CARDINAL
ajfa-12592	134	1	3	CARDINAL
ajfa-12592	135	1	lev gwr roa 1	PERSON
ajfa-12592	135	2	0.3525	CARDINAL
ajfa-12592	135	3	0.0202 0.46	MONEY
ajfa-12592	135	4	0.0344	CARDINAL
ajfa-12592	135	5	1	CARDINAL
ajfa-12592	135	6	12	CARDINAL
ajfa-12592	135	7	3	CARDINAL
ajfa-12592	135	8	previous year	DATE
ajfa-12592	136	1	2009	DATE
ajfa-12592	136	2	2010 2011 2012	DATE
ajfa-12592	136	3	2013 2014	DATE
ajfa-12592	136	4	2015	DATE
ajfa-12592	136	5	2016	DATE
ajfa-12592	136	6	cus asian journal of finance & accounting	ORG
ajfa-12592	136	7	1946-052x 2018	CARDINAL
ajfa-12592	136	8	10	CARDINAL
ajfa-12592	136	9	1	CARDINAL
ajfa-12592	136	10	51	DATE
ajfa-12592	137	1	2	CARDINAL
ajfa-12592	139	1	4.3	CARDINAL
ajfa-12592	140	1	rem	PERSON
ajfa-12592	141	1	rem	PERSON
ajfa-12592	141	2	10	CARDINAL
ajfa-12592	143	1	4	CARDINAL
ajfa-12592	144	1	rem	PERSON
ajfa-12592	144	2	1	CARDINAL
ajfa-12592	144	3	1.58	CARDINAL
ajfa-12592	144	4	1.63	CARDINAL
ajfa-12592	144	5	1.52	CARDINAL
ajfa-12592	144	6	0.658508	ORG
ajfa-12592	144	7	1.35	CARDINAL
ajfa-12592	144	8	3.11	CARDINAL
ajfa-12592	144	9	0.322046	CARDINAL
ajfa-12592	144	10	1.07	CARDINAL
ajfa-12592	144	11	0.937104	ORG
ajfa-12592	144	12	2.59	CARDINAL
ajfa-12592	144	13	1.36 4.15 4.15	CARDINAL
ajfa-12592	144	14	12	CARDINAL
ajfa-12592	144	15	wooldridge	PERSON
ajfa-12592	144	16	ho	PERSON
ajfa-12592	145	1	0.5122	CARDINAL
ajfa-12592	145	2	ho	PERSON
ajfa-12592	147	1	tác giả dùng kiểm định	ORG
ajfa-12592	147	2	ho	PERSON
ajfa-12592	148	1	pagan lagrangian	ORG
ajfa-12592	148	2	ho	PERSON
ajfa-12592	148	3	rem	ORG
ajfa-12592	148	4	wald	PERSON
ajfa-12592	148	5	ho	PERSON
ajfa-12592	150	1	asian journal of finance & accounting	ORG
ajfa-12592	150	2	1946-052x 2018	CARDINAL
ajfa-12592	150	3	10	CARDINAL
ajfa-12592	150	4	1	CARDINAL
ajfa-12592	150	5	52	CARDINAL
ajfa-12592	150	6	5	CARDINAL
ajfa-12592	151	1	chi-squar e statistic pro	ORG
ajfa-12592	151	2	ols	ORG
ajfa-12592	151	3	0.0000	MONEY
ajfa-12592	151	4	rem	PERSON
ajfa-12592	151	5	140.87 0.0000	CARDINAL
ajfa-12592	151	6	wald	ORG
ajfa-12592	151	7	11435.69	CARDINAL
ajfa-12592	151	8	0.0000	PRODUCT
ajfa-12592	151	9	12	CARDINAL
ajfa-12592	153	1	gmm	ORG
ajfa-12592	153	2	arellano & bover	ORG
ajfa-12592	153	3	1995	DATE
ajfa-12592	153	4	blundell &	ORG
ajfa-12592	153	5	1998	DATE
ajfa-12592	154	1	gmm	ORG
ajfa-12592	155	1	gmm	ORG
ajfa-12592	156	1	gmm	ORG
ajfa-12592	158	1	gmm	ORG
ajfa-12592	158	2	hansen	PERSON
ajfa-12592	159	1	hansen	PERSON
ajfa-12592	159	2	ho	PERSON
ajfa-12592	160	1	0.05	CARDINAL
ajfa-12592	160	2	ho	PERSON
ajfa-12592	162	1	hansen	PERSON
ajfa-12592	163	1	arellano	PERSON
ajfa-12592	163	2	ho	PERSON
ajfa-12592	164	1	arellano	PERSON
ajfa-12592	164	2	2	CARDINAL
ajfa-12592	165	1	gmm	ORG
ajfa-12592	165	2	xtabond2	ORG
ajfa-12592	166	1	two	CARDINAL
ajfa-12592	166	2	two	CARDINAL
ajfa-12592	167	1	asian	NORP
ajfa-12592	167	2	finance & accounting	ORG
ajfa-12592	167	3	1946-052x 2018	CARDINAL
ajfa-12592	168	1	10	CARDINAL
ajfa-12592	168	2	1	CARDINAL
ajfa-12592	168	3	53	CARDINAL
ajfa-12592	168	4	6	CARDINAL
ajfa-12592	169	1	-1	ORG
ajfa-12592	169	2	0.033219	CARDINAL
ajfa-12592	169	3	0.583	CARDINAL
ajfa-12592	169	4	0.026129	CARDINAL
ajfa-12592	171	1	0.02455	CARDINAL
ajfa-12592	171	2	obs= 430	ORG
ajfa-12592	171	3	43	CARDINAL
ajfa-12592	171	4	31	CARDINAL
ajfa-12592	172	1	0.039	CARDINAL
ajfa-12592	172	2	hansen	PERSON
ajfa-12592	173	1	0.275 arellano-bond	PERSON
ajfa-12592	173	2	first	ORDINAL
ajfa-12592	174	1	0.859	CARDINAL
ajfa-12592	174	2	12	CARDINAL
ajfa-12592	174	3	gmm	ORG
ajfa-12592	174	4	6are	CARDINAL
ajfa-12592	175	1	6	CARDINAL
ajfa-12592	175	2	arellano	PERSON
ajfa-12592	175	3	2	CARDINAL
ajfa-12592	175	4	5%	PERCENT
ajfa-12592	176	1	hansen	PERSON
ajfa-12592	176	2	chi 2	PERSON
ajfa-12592	176	3	5%	PERCENT
ajfa-12592	177	1	41	CARDINAL
ajfa-12592	177	2	43	CARDINAL
ajfa-12592	177	3	hansen	PERSON
ajfa-12592	178	1	0.033%	PERCENT
ajfa-12592	178	2	2015	CARDINAL
ajfa-12592	178	3	ho & yekini	ORG
ajfa-12592	178	4	2014	DATE
ajfa-12592	179	1	0.013%	PERCENT
ajfa-12592	179	2	1%	PERCENT
ajfa-12592	180	1	vietnam	GPE
ajfa-12592	181	1	0.026	CARDINAL
ajfa-12592	181	2	1%	PERCENT
ajfa-12592	182	1	vietnam	GPE
ajfa-12592	184	1	6	CARDINAL
ajfa-12592	185	1	1%	PERCENT
ajfa-12592	185	2	0.05%	PERCENT
ajfa-12592	185	3	1%	PERCENT
ajfa-12592	186	1	5	CARDINAL
ajfa-12592	187	1	0.032	CARDINAL
ajfa-12592	187	2	6indicating	CARDINAL
ajfa-12592	188	1	the previous year	DATE
ajfa-12592	188	2	1	CARDINAL
ajfa-12592	188	3	0.032%	PERCENT
ajfa-12592	190	1	asian	NORP
ajfa-12592	190	2	finance & accounting	ORG
ajfa-12592	190	3	1946-052x 2018	CARDINAL
ajfa-12592	191	1	10	CARDINAL
ajfa-12592	191	2	1	CARDINAL
ajfa-12592	191	3	54	DATE
ajfa-12592	194	1	vietnamese	NORP
ajfa-12592	196	1	vietnamese	NORP
ajfa-12592	196	2	vietnamese	NORP
ajfa-12592	198	1	today	DATE
ajfa-12592	199	1	vietnam	GPE
ajfa-12592	203	1	annual	DATE
ajfa-12592	204	1	vietnam	GPE
ajfa-12592	204	2	vietnamese	NORP
ajfa-12592	205	1	first	ORDINAL
ajfa-12592	206	1	vietnam	GPE
ajfa-12592	208	1	asian	NORP
ajfa-12592	208	2	finance & accounting	ORG
ajfa-12592	208	3	1946-052x 2018	CARDINAL
ajfa-12592	208	4	10	CARDINAL
ajfa-12592	208	5	1	CARDINAL
ajfa-12592	208	6	55	DATE
ajfa-12592	209	1	first	ORDINAL
ajfa-12592	211	1	6	CARDINAL
ajfa-12592	212	1	vietnam	GPE
ajfa-12592	212	2	vietnamese	NORP
ajfa-12592	214	1	vietnamese	NORP
ajfa-12592	215	1	secondly	ORDINAL
ajfa-12592	215	2	gmm	ORG
ajfa-12592	218	1	thirdly	ORDINAL
ajfa-12592	219	1	aras	ORG
ajfa-12592	219	2	a., & kutlu	ORG
ajfa-12592	219	3	2010	DATE
ajfa-12592	221	1	59(3	CARDINAL
ajfa-12592	221	2	229	CARDINAL
ajfa-12592	222	1	https://doi.org/10.1108/17410401011023573 arellano	PERSON
ajfa-12592	222	2	m., & bond	ORG
ajfa-12592	222	3	s.	PERSON
ajfa-12592	222	4	1991).some	CARDINAL
ajfa-12592	222	5	monte carlo	PERSON
ajfa-12592	223	1	58	DATE
ajfa-12592	223	2	277	CARDINAL
ajfa-12592	224	1	https://doi.org/10.2307/2297968 arellano	PERSON
ajfa-12592	224	2	m., & bover	ORG
ajfa-12592	224	3	1995	DATE
ajfa-12592	226	1	econometrics	ORG
ajfa-12592	226	2	68	CARDINAL
ajfa-12592	226	3	29–51	CARDINAL
ajfa-12592	227	1	bayoud	PERSON
ajfa-12592	227	2	n. s.	PERSON
ajfa-12592	227	3	kavanagh	PERSON
ajfa-12592	227	4	m., & slaughter	ORG
ajfa-12592	227	5	2012	DATE
ajfa-12592	228	1	libya	GPE
ajfa-12592	229	1	international journal of management	ORG
ajfa-12592	229	2	5(3	CARDINAL
ajfa-12592	229	3	69	CARDINAL
ajfa-12592	230	1	blundell	GPE
ajfa-12592	230	2	r., & bond	ORG
ajfa-12592	230	3	s.	PERSON
ajfa-12592	230	4	1998	DATE
ajfa-12592	232	1	econometrics	ORG
ajfa-12592	232	2	87	DATE
ajfa-12592	232	3	115	CARDINAL
ajfa-12592	233	1	https://doi.org/10.1016/s0304-4076(98)00009-8 asian journal of finance & accounting	ORG
ajfa-12592	233	2	1946-052x 2018	CARDINAL
ajfa-12592	233	3	10	CARDINAL
ajfa-12592	233	4	1	CARDINAL
ajfa-12592	233	5	56	CARDINAL
ajfa-12592	233	6	branco	ORG
ajfa-12592	233	7	m., & rodrigues	ORG
ajfa-12592	233	8	2006	DATE
ajfa-12592	235	1	journal of business ethics	ORG
ajfa-12592	235	2	69(2	CARDINAL
ajfa-12592	235	3	111	CARDINAL
ajfa-12592	236	1	t	GPE
ajfa-12592	236	2	b.	PERSON
ajfa-12592	236	3	tran	PERSON
ajfa-12592	236	4	t	GPE
ajfa-12592	236	5	t, h., le,	ORG
ajfa-12592	236	6	nguyen	PERSON
ajfa-12592	236	7	t	GPE
ajfa-12592	236	8	trinh	ORG
ajfa-12592	236	9	t., & le	ORG
ajfa-12592	236	10	2015	CARDINAL
ajfa-12592	237	1	fromvietnam	PERSON
ajfa-12592	238	1	international journal of accounting	ORG
ajfa-12592	238	2	2162-3082	CARDINAL
ajfa-12592	239	1	https://doi.org/10.5296/ijafr.v5i1.7394 cheung	PERSON
ajfa-12592	239	2	w.	PERSON
ajfa-12592	239	3	2010	DATE
ajfa-12592	242	1	deegan	ORG
ajfa-12592	242	2	2002	DATE
ajfa-12592	244	1	15(3	CARDINAL
ajfa-12592	244	2	282	CARDINAL
ajfa-12592	245	1	dewi	GPE
ajfa-12592	245	2	m.	PERSON
ajfa-12592	245	3	2016	DATE
ajfa-12592	247	1	binus business review	ORG
ajfa-12592	247	2	149	CARDINAL
ajfa-12592	248	1	n. p. a.	PERSON
ajfa-12592	248	2	t. t. n. (	PERSON
ajfa-12592	248	3	2017	CARDINAL
ajfa-12592	249	1	vietnam	GPE
ajfa-12592	251	1	quynhon university	ORG
ajfa-12592	252	1	384	CARDINAL
ajfa-12592	253	1	dowling	PERSON
ajfa-12592	253	2	j., & pfeffer	ORG
ajfa-12592	253	3	j. (	PERSON
ajfa-12592	253	4	1975	DATE
ajfa-12592	255	1	pacific sociological review	ORG
ajfa-12592	255	2	18	CARDINAL
ajfa-12592	255	3	122	CARDINAL
ajfa-12592	256	1	2010	DATE
ajfa-12592	257	1	european	NORP
ajfa-12592	258	1	journal of accounting & organizational change	ORG
ajfa-12592	258	2	6(3	CARDINAL
ajfa-12592	258	3	359	CARDINAL
ajfa-12592	259	1	edward freeman	PERSON
ajfa-12592	259	2	r.	PERSON
ajfa-12592	259	3	1984	DATE
ajfa-12592	261	1	pitman publishing	ORG
ajfa-12592	262	1	r.	NORP
ajfa-12592	262	2	kouhy	PERSON
ajfa-12592	262	3	r., & lavers	ORG
ajfa-12592	262	4	s. (1995	ORG
ajfa-12592	263	1	uk	GPE
ajfa-12592	264	1	g auditing & accountability journal	ORG
ajfa-12592	264	2	8(2	CARDINAL
ajfa-12592	264	3	47	CARDINAL
ajfa-12592	265	1	gunawan	PERSON
ajfa-12592	265	2	j.	PERSON
ajfa-12592	265	3	djajadikerta	GPE
ajfa-12592	265	4	h., & smith	ORG
ajfa-12592	265	5	m.	PERSON
ajfa-12592	265	6	2009	DATE
ajfa-12592	266	1	annual	DATE
ajfa-12592	266	2	indonesian	NORP
ajfa-12592	267	1	asia pacific centre	LOC
ajfa-12592	267	2	13	CARDINAL
ajfa-12592	268	1	ho	PERSON
ajfa-12592	268	2	n. t. t.	PERSON
ajfa-12592	268	3	l. s.	PERSON
ajfa-12592	268	4	2014	DATE
ajfa-12592	269	1	csr	ORG
ajfa-12592	269	2	vietnamese	NORP
ajfa-12592	269	3	companies.british	NORP
ajfa-12592	269	4	17(1	CARDINAL
ajfa-12592	269	5	85	CARDINAL
ajfa-12592	270	1	asian	NORP
ajfa-12592	270	2	finance & accounting	ORG
ajfa-12592	270	3	1946-052x 2018	CARDINAL
ajfa-12592	271	1	10	CARDINAL
ajfa-12592	271	2	1 ajfa.macrothink.org 57 ho	TIME
ajfa-12592	271	3	2017	CARDINAL
ajfa-12592	272	1	vietnam	GPE
ajfa-12592	274	1	36-43	CARDINAL
ajfa-12592	275	1	jitaree	PERSON
ajfa-12592	275	2	w.	PERSON
ajfa-12592	275	3	2015	CARDINAL
ajfa-12592	276	1	thailand	GPE
ajfa-12592	277	1	dowling, j & pfeffer	ORG
ajfa-12592	277	2	j. (	PERSON
ajfa-12592	277	3	1975	DATE
ajfa-12592	279	1	pacific sociological review	ORG
ajfa-12592	279	2	18	CARDINAL
ajfa-12592	279	3	122	CARDINAL
ajfa-12592	280	1	khlif, h.,guidara,	ORG
ajfa-12592	280	2	a.,& souissi	ORG
ajfa-12592	280	3	2015	CARDINAL
ajfa-12592	280	4	south africa	GPE
ajfa-12592	280	5	morocco	GPE
ajfa-12592	280	6	5(1	CARDINAL
ajfa-12592	280	7	51	CARDINAL
ajfa-12592	281	1	https://doi.org/10.1108/jaee-06-2012-0024 lu	PERSON
ajfa-12592	281	2	abeysekera	PERSON
ajfa-12592	281	3	i., & cortese	ORG
ajfa-12592	282	1	china	GPE
ajfa-12592	283	1	pacific accounting review	ORG
ajfa-12592	283	2	27(1	CARDINAL
ajfa-12592	283	3	95	CARDINAL
ajfa-12592	284	1	mahoney	ORG
ajfa-12592	284	2	l., &roberts	ORG
ajfa-12592	284	3	r. w.	PERSON
ajfa-12592	284	4	2007	DATE
ajfa-12592	285	1	canadian	NORP
ajfa-12592	286	1	31(3	CARDINAL
ajfa-12592	286	2	233	CARDINAL
ajfa-12592	287	1	francoeur	ORG
ajfa-12592	287	2	f.	PERSON
ajfa-12592	287	3	2009	DATE
ajfa-12592	288	1	canadian	NORP
ajfa-12592	289	1	journal of business ethics	ORG
ajfa-12592	289	2	409	CARDINAL
ajfa-12592	290	1	mohammed	PERSON
ajfa-12592	290	2	n.a.	GPE
ajfa-12592	290	3	zakaree,s., & oladele	GPE
ajfa-12592	290	4	o. k.	PERSON
ajfa-12592	290	5	2016	DATE
ajfa-12592	291	1	nigeria	GPE
ajfa-12592	292	1	research journal of finance	ORG
ajfa-12592	292	2	7(4	CARDINAL
ajfa-12592	292	3	47	CARDINAL
ajfa-12592	293	1	nguyen	PERSON
ajfa-12592	293	2	x. h., & trinh	ORG
ajfa-12592	293	3	h. t.	PERSON
ajfa-12592	293	4	2016	CARDINAL
ajfa-12592	296	1	hanoi university of industry	ORG
ajfa-12592	297	1	nguyen	PERSON
ajfa-12592	297	2	t. k. c.(2016	PERSON
ajfa-12592	298	1	vietnam	GPE
ajfa-12592	300	1	university of social sciences	ORG
ajfa-12592	300	2	vietnam national university	ORG
ajfa-12592	301	1	nguyen	PERSON
ajfa-12592	301	2	t. m. h., & dang	PERSON
ajfa-12592	302	1	t. l.	PERSON
ajfa-12592	302	2	2017	CARDINAL
ajfa-12592	303	1	vietnam	GPE
ajfa-12592	304	1	vietnam	GPE
ajfa-12592	304	2	university:economics	ORG
ajfa-12592	304	3	1	CARDINAL
ajfa-12592	304	4	pp.23-33	PERSON
ajfa-12592	305	1	platonova	PERSON
ajfa-12592	305	2	asutay	PERSON
ajfa-12592	305	3	m.	PERSON
ajfa-12592	305	4	dixon	PERSON
ajfa-12592	305	5	r., & mohammad	ORG
ajfa-12592	305	6	s.	PERSON
ajfa-12592	305	7	2016	DATE
ajfa-12592	306	1	islamic	NORP
ajfa-12592	306	2	1-21	DATE
ajfa-12592	307	1	saleh	PERSON
ajfa-12592	307	2	n., & muhamad	ORG
ajfa-12592	307	3	2011	DATE
ajfa-12592	309	1	asia-pacific journal	LOC
ajfa-12592	309	2	3(2	CARDINAL
ajfa-12592	309	3	165	CARDINAL
ajfa-12592	310	1	j., gurvits	PERSON
ajfa-12592	310	2	n., & nikitina	ORG
ajfa-12592	310	3	k. m.	PERSON
ajfa-12592	310	4	2015	DATE
ajfa-12592	311	1	csr	ORG
ajfa-12592	311	2	czech	NORP
ajfa-12592	311	3	estonian	NORP
ajfa-12592	311	4	european	NORP
ajfa-12592	311	5	4(3	CARDINAL
ajfa-12592	311	6	45	CARDINAL
ajfa-12592	312	1	asian journal of finance & accounting	ORG
ajfa-12592	312	2	1946-052x 2018	CARDINAL
ajfa-12592	312	3	10	CARDINAL
ajfa-12592	312	4	1	CARDINAL
ajfa-12592	312	5	58	CARDINAL
ajfa-12592	312	6	o., & setiawati	ORG
ajfa-12592	312	7	2012	DATE
ajfa-12592	313	1	csr	ORG
ajfa-12592	313	2	indonesia	GPE
ajfa-12592	314	1	world journal of social sciences	ORG
ajfa-12592	314	2	2(6),169	CARDINAL
ajfa-12592	315	1	ullmann	GPE
ajfa-12592	315	2	a. a.	PERSON
ajfa-12592	315	3	1985	DATE
ajfa-12592	317	1	the academy of management review	ORG
ajfa-12592	317	2	10(3	CARDINAL
ajfa-12592	317	3	540	CARDINAL
ajfa-12592	318	1	2011	DATE
ajfa-12592	320	1	11(4	DATE
ajfa-12592	320	2	459	CARDINAL
ajfa-12592	321	1	zeitun	GPE
ajfa-12592	321	2	r.	NORP
ajfa-12592	321	3	2014	DATE
ajfa-12592	323	1	middle east economics	LOC
ajfa-12592	323	2	75-96	CARDINAL