id	sid	eid	entity	type
ajfa-12606	1	1	microsoft	ORG
ajfa-12606	1	2	12606-46168	DATE
ajfa-12606	1	3	asian	NORP
ajfa-12606	1	4	finance & accounting	ORG
ajfa-12606	1	5	1946-052x 2018	CARDINAL
ajfa-12606	1	6	10	CARDINAL
ajfa-12606	1	7	1	CARDINAL
ajfa-12606	1	8	390	CARDINAL
ajfa-12606	1	9	jordanian	NORP
ajfa-12606	1	10	suleiman mustafa	PERSON
ajfa-12606	1	11	jerash university e-mail	ORG
ajfa-12606	1	12	jan. 3, 2018	DATE
ajfa-12606	1	13	feb. 22, 2018	DATE
ajfa-12606	1	14	june 1, 2018	DATE
ajfa-12606	1	15	jordanian	NORP
ajfa-12606	2	1	145	CARDINAL
ajfa-12606	2	2	jordan	GPE
ajfa-12606	3	1	100	CARDINAL
ajfa-12606	4	1	69%	PERCENT
ajfa-12606	5	1	five	CARDINAL
ajfa-12606	8	1	jordanian	NORP
ajfa-12606	12	1	jordanian	NORP
ajfa-12606	13	1	asian journal of finance & accounting	ORG
ajfa-12606	13	2	1946-052x 2018	CARDINAL
ajfa-12606	13	3	10	CARDINAL
ajfa-12606	13	4	1	CARDINAL
ajfa-12606	13	5	391 1	DATE
ajfa-12606	14	1	japanese	NORP
ajfa-12606	14	2	japanese	NORP
ajfa-12606	17	1	jordan	GPE
ajfa-12606	18	1	2	CARDINAL
ajfa-12606	18	2	jordanian	NORP
ajfa-12606	18	3	jordanian	NORP
ajfa-12606	19	1	3	CARDINAL
ajfa-12606	19	2	jordan	GPE
ajfa-12606	20	1	4.	PERCENT
ajfa-12606	20	2	1identify	CARDINAL
ajfa-12606	20	3	jordan	GPE
ajfa-12606	21	1	2identify	CARDINAL
ajfa-12606	21	2	jordanian	NORP
ajfa-12606	22	1	3the	CARDINAL
ajfa-12606	22	2	jordanian	NORP
ajfa-12606	23	1	4the	CARDINAL
ajfa-12606	23	2	jordanian	NORP
ajfa-12606	24	1	5to	ORDINAL
ajfa-12606	24	2	jordanian	NORP
ajfa-12606	24	3	jordan	GPE
ajfa-12606	25	1	asian journal of finance & accounting	ORG
ajfa-12606	25	2	1946-052x 2018	CARDINAL
ajfa-12606	25	3	10	CARDINAL
ajfa-12606	25	4	1	CARDINAL
ajfa-12606	25	5	392 5	DATE
ajfa-12606	25	6	one	CARDINAL
ajfa-12606	27	1	2005	DATE
ajfa-12606	28	1	6	CARDINAL
ajfa-12606	28	2	1973	DATE
ajfa-12606	28	3	japan	GPE
ajfa-12606	29	1	the association of japanese	ORG
ajfa-12606	30	1	1995	DATE
ajfa-12606	30	2	japan	GPE
ajfa-12606	31	1	two	CARDINAL
ajfa-12606	31	2	first	ORDINAL
ajfa-12606	31	3	monden & hamad,1991,p16	ORG
ajfa-12606	32	1	lgangne & discenza	ORG
ajfa-12606	32	2	1993	DATE
ajfa-12606	33	1	kaplan	ORG
ajfa-12606	33	2	1998	DATE
ajfa-12606	34	1	cooper & salgmulder	ORG
ajfa-12606	34	2	2003	DATE
ajfa-12606	35	1	kazizen	GPE
ajfa-12606	35	2	davies & boczko	ORG
ajfa-12606	35	3	2005	DATE
ajfa-12606	37	1	2011	DATE
ajfa-12606	38	1	asian journal of finance & accounting	ORG
ajfa-12606	38	2	1946-052x 2018	CARDINAL
ajfa-12606	39	1	10	CARDINAL
ajfa-12606	39	2	1	CARDINAL
ajfa-12606	39	3	393	CARDINAL
ajfa-12606	39	4	second	ORDINAL
ajfa-12606	41	1	castellano & young,2003,p144	ORG
ajfa-12606	42	1	hematfaret al	PERSON
ajfa-12606	42	2	2011	DATE
ajfa-12606	43	1	6.1	CARDINAL
ajfa-12606	45	1	one	CARDINAL
ajfa-12606	46	1	hilton	GPE
ajfa-12606	46	2	2005	DATE
ajfa-12606	46	3	2001	DATE
ajfa-12606	46	4	p11)(garrison & etal	ORG
ajfa-12606	46	5	2001	DATE
ajfa-12606	46	6	okana & suzk	ORG
ajfa-12606	46	7	2007	DATE
ajfa-12606	46	8	p176	ORG
ajfa-12606	46	9	collier & knight	ORG
ajfa-12606	46	10	2008,p	CARDINAL
ajfa-12606	46	11	7-8)	CARDINAL
ajfa-12606	46	12	21-33	DATE
ajfa-12606	47	1	6.2	CARDINAL
ajfa-12606	47	2	hilton	GPE
ajfa-12606	47	3	2005	DATE
ajfa-12606	47	4	p649	DATE
ajfa-12606	47	5	yazdifar & askarony 2011	ORG
ajfa-12606	47	6	2006	DATE
ajfa-12606	47	7	cima	ORG
ajfa-12606	47	8	2005	DATE
ajfa-12606	47	9	1price	CARDINAL
ajfa-12606	48	1	2focus	GPE
ajfa-12606	49	1	3focus	CARDINAL
ajfa-12606	50	1	4focus	CARDINAL
ajfa-12606	51	1	5cross	CARDINAL
ajfa-12606	52	1	asian journal of finance & accounting	ORG
ajfa-12606	52	2	1946-052x 2018	CARDINAL
ajfa-12606	52	3	10	CARDINAL
ajfa-12606	52	4	394 6life	CARDINAL
ajfa-12606	55	1	hematfar	ORG
ajfa-12606	56	1	p3-7	ORG
ajfa-12606	56	2	ansari	ORG
ajfa-12606	56	3	1997	DATE
ajfa-12606	56	4	williams& et al, 2005	ORG
ajfa-12606	56	5	hilton 2005 p	ORG
ajfa-12606	56	6	651	CARDINAL
ajfa-12606	56	7	ibuski & kaminski	ORG
ajfa-12606	56	8	2007	DATE
ajfa-12606	56	9	1planning	DATE
ajfa-12606	57	1	2cost	CARDINAL
ajfa-12606	59	1	4production	LAW
ajfa-12606	60	1	6.3	CARDINAL
ajfa-12606	64	1	2008	DATE
ajfa-12606	65	1	6.4	CARDINAL
ajfa-12606	65	2	1993	DATE
ajfa-12606	66	1	1the	CARDINAL
ajfa-12606	67	1	2rapid	CARDINAL
ajfa-12606	68	1	3the	CARDINAL
ajfa-12606	69	1	4the	CARDINAL
ajfa-12606	70	1	5the	CARDINAL
ajfa-12606	71	1	6great	CARDINAL
ajfa-12606	74	1	asian journal of finance & accounting	ORG
ajfa-12606	74	2	1946-052x 2018	CARDINAL
ajfa-12606	74	3	10	CARDINAL
ajfa-12606	74	4	1	CARDINAL
ajfa-12606	74	5	395	CARDINAL
ajfa-12606	74	6	6.5	CARDINAL
ajfa-12606	75	1	2007	DATE
ajfa-12606	75	2	new zealand	GPE
ajfa-12606	76	1	80	CARDINAL
ajfa-12606	76	2	new zealand	GPE
ajfa-12606	78	1	kocsoy	PERSON
ajfa-12606	78	2	2008	DATE
ajfa-12606	79	1	turkish	NORP
ajfa-12606	80	1	filomena & et	ORG
ajfa-12606	81	1	al	PERSON
ajfa-12606	81	2	brazil	GPE
ajfa-12606	83	1	yazdifor & ashkarany	ORG
ajfa-12606	83	2	2011	DATE
ajfa-12606	84	1	the united kingdom	GPE
ajfa-12606	84	2	australia	GPE
ajfa-12606	84	3	new zealand	GPE
ajfa-12606	84	4	2041	CARDINAL
ajfa-12606	85	1	584	CARDINAL
ajfa-12606	87	1	2014	DATE
ajfa-12606	88	1	palestine	GPE
ajfa-12606	88	2	palestinian	NORP
ajfa-12606	89	1	11	CARDINAL
ajfa-12606	89	2	9	CARDINAL
ajfa-12606	90	1	palestinian	NORP
ajfa-12606	91	1	norhafiza bashrudin & ruzitajuson	ORG
ajfa-12606	91	2	2015	DATE
ajfa-12606	91	3	malaysia	GPE
ajfa-12606	92	1	the asian journal of finance & accounting	ORG
ajfa-12606	92	2	1946-052x 2018	CARDINAL
ajfa-12606	92	3	10	CARDINAL
ajfa-12606	92	4	1	CARDINAL
ajfa-12606	93	1	396	CARDINAL
ajfa-12606	93	2	non-japanese	NORP
ajfa-12606	93	3	japanese	NORP
ajfa-12606	94	1	four	CARDINAL
ajfa-12606	95	1	talebnia	GPE
ajfa-12606	95	2	g. et al	PERSON
ajfa-12606	95	3	2017	DATE
ajfa-12606	95	4	kaizen	PERSON
ajfa-12606	97	1	bock	ORG
ajfa-12606	97	2	s & pütz	ORG
ajfa-12606	97	3	2017	DATE
ajfa-12606	99	1	jordanian	NORP
ajfa-12606	100	1	jordanian	NORP
ajfa-12606	101	1	jordanian	NORP
ajfa-12606	102	1	jordanian	NORP
ajfa-12606	103	1	jordanian	NORP
ajfa-12606	104	1	8	CARDINAL
ajfa-12606	104	2	8.1	CARDINAL
ajfa-12606	104	3	jordan	GPE
ajfa-12606	104	4	jordanian	NORP
ajfa-12606	105	1	145	CARDINAL
ajfa-12606	106	1	100	CARDINAL
ajfa-12606	106	2	69%	PERCENT
ajfa-12606	108	1	10) years	DATE
ajfa-12606	108	2	more than (15) years	CARDINAL
ajfa-12606	108	3	5) years	DATE
ajfa-12606	108	4	asian journal of finance & accounting	ORG
ajfa-12606	108	5	1946-052x 2018	CARDINAL
ajfa-12606	108	6	10	CARDINAL
ajfa-12606	108	7	397	CARDINAL
ajfa-12606	110	1	8.2	CARDINAL
ajfa-12606	111	1	34	CARDINAL
ajfa-12606	111	2	jordanian	NORP
ajfa-12606	112	1	8.3	CARDINAL
ajfa-12606	113	1	five degrees	QUANTITY
ajfa-12606	113	2	1	CARDINAL
ajfa-12606	114	1	1	CARDINAL
ajfa-12606	115	1	1 2	CARDINAL
ajfa-12606	115	2	20%	PERCENT
ajfa-12606	115	3	40%	PERCENT
ajfa-12606	115	4	60%	PERCENT
ajfa-12606	115	5	80%	PERCENT
ajfa-12606	115	6	100%	PERCENT
ajfa-12606	115	7	8.4	CARDINAL
ajfa-12606	115	8	asian	NORP
ajfa-12606	115	9	finance & accounting	ORG
ajfa-12606	115	10	1946-052x 2018	CARDINAL
ajfa-12606	116	1	10	CARDINAL
ajfa-12606	116	2	1	CARDINAL
ajfa-12606	116	3	398	CARDINAL
ajfa-12606	116	4	2	CARDINAL
ajfa-12606	116	5	jordanian	NORP
ajfa-12606	117	1	1	CARDINAL
ajfa-12606	117	2	4.84 0.51 96.80%	PERCENT
ajfa-12606	117	3	2	CARDINAL
ajfa-12606	117	4	4.76 0.47 95.20%	MONEY
ajfa-12606	117	5	4.50 0.58 90%	PERCENT
ajfa-12606	117	6	4.42 0.56 88.40%	PERCENT
ajfa-12606	118	1	4.31	CARDINAL
ajfa-12606	118	2	86.20%	PERCENT
ajfa-12606	118	3	4.21 0.81 84.20%	PERCENT
ajfa-12606	118	4	4.11 0.70 82.20%	PERCENT
ajfa-12606	119	1	4.04 0.63 81.10%	PERCENT
ajfa-12606	119	2	4.405 0.61 88.10%	PERCENT
ajfa-12606	119	3	2	CARDINAL
ajfa-12606	119	4	jordanian	NORP
ajfa-12606	119	5	4.405	DATE
ajfa-12606	119	6	3),the	CARDINAL
ajfa-12606	119	7	0.61	CARDINAL
ajfa-12606	119	8	0.61	CARDINAL
ajfa-12606	119	9	jordanian	NORP
ajfa-12606	119	10	88.10%	PERCENT
ajfa-12606	120	1	asian	NORP
ajfa-12606	120	2	finance & accounting	ORG
ajfa-12606	120	3	1946-052x 2018	CARDINAL
ajfa-12606	121	1	10	CARDINAL
ajfa-12606	121	2	1	CARDINAL
ajfa-12606	121	3	399	CARDINAL
ajfa-12606	121	4	0.05	CARDINAL
ajfa-12606	121	5	less than (	MONEY
ajfa-12606	122	1	jordanian	NORP
ajfa-12606	123	1	3	CARDINAL
ajfa-12606	123	2	first	ORDINAL
ajfa-12606	123	3	0.00	CARDINAL
ajfa-12606	123	4	0.61	CARDINAL
ajfa-12606	123	5	asian	NORP
ajfa-12606	123	6	finance & accounting	ORG
ajfa-12606	123	7	1946-052x 2018	CARDINAL
ajfa-12606	123	8	10	CARDINAL
ajfa-12606	123	9	1 ajfa.macrothink.org	CARDINAL
ajfa-12606	123	10	400	CARDINAL
ajfa-12606	123	11	4	CARDINAL
ajfa-12606	123	12	jordanian	NORP
ajfa-12606	123	13	age 1	DATE
ajfa-12606	124	1	4.34 0.934 86.80%	PERCENT
ajfa-12606	124	2	2	CARDINAL
ajfa-12606	124	3	4.31	CARDINAL
ajfa-12606	124	4	0.775 86.20%	PERCENT
ajfa-12606	124	5	3	CARDINAL
ajfa-12606	124	6	4.30	CARDINAL
ajfa-12606	125	1	0.69 86%	PERCENT
ajfa-12606	125	2	4.10 0.70 82%	PERCENT
ajfa-12606	125	3	4.24 0.71 84.80%	PERCENT
ajfa-12606	125	4	4.26 0.439 85.20%	PERCENT
ajfa-12606	125	5	4	CARDINAL
ajfa-12606	125	6	jordanian	NORP
ajfa-12606	126	1	4.26	CARDINAL
ajfa-12606	126	2	3	CARDINAL
ajfa-12606	126	3	0.439	CARDINAL
ajfa-12606	126	4	85.20%	PERCENT
ajfa-12606	127	1	jordanian	NORP
ajfa-12606	128	1	asian journal of finance & accounting	ORG
ajfa-12606	128	2	1946-052x 2018	CARDINAL
ajfa-12606	129	1	10	CARDINAL
ajfa-12606	129	2	1	CARDINAL
ajfa-12606	129	3	401	CARDINAL
ajfa-12606	129	4	5	CARDINAL
ajfa-12606	129	5	second	ORDINAL
ajfa-12606	129	6	5	CARDINAL
ajfa-12606	129	7	jordanian	NORP
ajfa-12606	129	8	3	CARDINAL
ajfa-12606	129	9	0.26	CARDINAL
ajfa-12606	129	10	6.000	CARDINAL
ajfa-12606	129	11	less than 0.05	CARDINAL
ajfa-12606	130	1	jordanian	NORP
ajfa-12606	131	1	6	CARDINAL
ajfa-12606	133	1	age 1	DATE
ajfa-12606	133	2	4.32 0.69 86.40%	PERCENT
ajfa-12606	133	3	4.24 0.75 84.80%	PERCENT
ajfa-12606	133	4	3	CARDINAL
ajfa-12606	133	5	4.21 0.64 84%	PERCENT
ajfa-12606	133	6	4.20 0.65 82.40%	PERCENT
ajfa-12606	133	7	4.12 0.74 79.88%	MONEY
ajfa-12606	133	8	3.99 0.97 79.80%	PERCENT
ajfa-12606	133	9	3.95 0.99 79%	PERCENT
ajfa-12606	133	10	4.147 0.644 82.9%	MONEY
ajfa-12606	133	11	asian journal of finance & accounting	ORG
ajfa-12606	133	12	1946-052x 2018	CARDINAL
ajfa-12606	133	13	10	CARDINAL
ajfa-12606	133	14	1	CARDINAL
ajfa-12606	133	15	402	CARDINAL
ajfa-12606	133	16	6shows	CARDINAL
ajfa-12606	133	17	4.32-3.95	CARDINAL
ajfa-12606	133	18	4.147	CARDINAL
ajfa-12606	133	19	3	CARDINAL
ajfa-12606	134	1	jordanian	NORP
ajfa-12606	134	2	82.90%	PERCENT
ajfa-12606	135	1	jordanian	NORP
ajfa-12606	136	1	7	CARDINAL
ajfa-12606	136	2	third	ORDINAL
ajfa-12606	136	3	0.00	CARDINAL
ajfa-12606	136	4	4.147	CARDINAL
ajfa-12606	136	5	8	CARDINAL
ajfa-12606	137	1	jordanian	NORP
ajfa-12606	137	2	1	CARDINAL
ajfa-12606	137	3	4.40 0.501	PERCENT
ajfa-12606	137	4	88.00%	PERCENT
ajfa-12606	137	5	2	CARDINAL
ajfa-12606	137	6	4.31	CARDINAL
ajfa-12606	137	7	86.20%	PERCENT
ajfa-12606	137	8	4.22 0.70 84.40%	PERCENT
ajfa-12606	137	9	4.01 0.35 80.20%	PERCENT
ajfa-12606	137	10	3.90 0.77 78.00%	MONEY
ajfa-12606	137	11	two	CARDINAL
ajfa-12606	137	12	3.84 0.67 76.80%	PERCENT
ajfa-12606	137	13	4.10 0.388 82.00%	MONEY
ajfa-12606	137	14	8	CARDINAL
ajfa-12606	137	15	4.10	CARDINAL
ajfa-12606	137	16	0.388	CARDINAL
ajfa-12606	137	17	4.40-3.84	CARDINAL
ajfa-12606	138	1	82%	PERCENT
ajfa-12606	139	1	asian journal of finance & accounting	ORG
ajfa-12606	139	2	1946-052x 2018	CARDINAL
ajfa-12606	140	1	10	CARDINAL
ajfa-12606	140	2	1	CARDINAL
ajfa-12606	140	3	403	CARDINAL
ajfa-12606	140	4	jordanian	NORP
ajfa-12606	141	1	9	CARDINAL
ajfa-12606	142	1	0.00	CARDINAL
ajfa-12606	142	2	1.9842 3.88	CARDINAL
ajfa-12606	142	3	10	CARDINAL
ajfa-12606	143	1	jordanian	NORP
ajfa-12606	144	1	1	CARDINAL
ajfa-12606	145	1	3.07 0.76 81.40%	PERCENT
ajfa-12606	145	2	2	CARDINAL
ajfa-12606	146	1	3.97 1.10 79.40%	PERCENT
ajfa-12606	146	2	3	CARDINAL
ajfa-12606	146	3	3.85 0.96 77.80%	PERCENT
ajfa-12606	146	4	3.41 0.87 68.20%	PERCENT
ajfa-12606	146	5	3.75	CARDINAL
ajfa-12606	146	6	0.48 75.00%	PERCENT
ajfa-12606	146	7	3.34 0.88 66.80%	PERCENT
ajfa-12606	146	8	3.75 0.319 75%	PERCENT
ajfa-12606	146	9	10	CARDINAL
ajfa-12606	146	10	3.75	CARDINAL
ajfa-12606	146	11	0.931	CARDINAL
ajfa-12606	146	12	75%	PERCENT
ajfa-12606	146	13	3	CARDINAL
ajfa-12606	146	14	0.391	CARDINAL
ajfa-12606	146	15	asian	NORP
ajfa-12606	146	16	finance & accounting	ORG
ajfa-12606	146	17	1946-052x 2018	CARDINAL
ajfa-12606	147	1	10	CARDINAL
ajfa-12606	147	2	1	CARDINAL
ajfa-12606	147	3	404	CARDINAL
ajfa-12606	147	4	jordanian	NORP
ajfa-12606	148	1	jordanian	NORP
ajfa-12606	149	1	11	CARDINAL
ajfa-12606	150	1	fifth	ORDINAL
ajfa-12606	150	2	9	CARDINAL
ajfa-12606	150	3	jordanian	NORP
ajfa-12606	151	1	jordanian	NORP
ajfa-12606	152	1	jordanian	NORP
ajfa-12606	153	1	1the	CARDINAL
ajfa-12606	155	1	3application	CARDINAL
ajfa-12606	156	1	2014).the	CARDINAL
ajfa-12606	156	2	jordanian	NORP
ajfa-12606	156	3	ansari	PERSON
ajfa-12606	156	4	s. l.	PERSON
ajfa-12606	156	5	j. (1997	ORG
ajfa-12606	158	1	new york	GPE
ajfa-12606	158	2	megraw-hill	PERSON
ajfa-12606	159	1	bahar	PERSON
ajfa-12606	159	2	2012	DATE
ajfa-12606	161	1	international journal of research	ORG
ajfa-12606	161	2	2(6	CARDINAL
ajfa-12606	161	3	21	CARDINAL
ajfa-12606	162	1	bhimani	ORG
ajfa-12606	162	2	a.	PERSON
ajfa-12606	162	3	c. t.	PERSON
ajfa-12606	162	4	sundem	GPE
ajfa-12606	162	5	g. l.	PERSON
ajfa-12606	162	6	stratton	ORG
ajfa-12606	162	7	w. o.	PERSON
ajfa-12606	162	8	schatzberg	GPE
ajfa-12606	162	9	j., & burgstahler	ORG
ajfa-12606	162	10	d.	GPE
ajfa-12606	162	11	2012	DATE
ajfa-12606	164	1	pearson asian journal of finance & accounting	ORG
ajfa-12606	164	2	1946-052x 2018	CARDINAL
ajfa-12606	164	3	10	CARDINAL
ajfa-12606	164	4	1	CARDINAL
ajfa-12606	165	1	405	CARDINAL
ajfa-12606	165	2	d.	NORP
ajfa-12606	165	3	g.	PERSON
ajfa-12606	165	4	2016	CARDINAL
ajfa-12606	166	1	megraw-hill irwin bock	ORG
ajfa-12606	166	2	s. & pütz	ORG
ajfa-12606	166	3	m. (2017)	ORG
ajfa-12606	168	1	183	CARDINAL
ajfa-12606	168	2	146	CARDINAL
ajfa-12606	169	1	f., & young	ORG
ajfa-12606	169	2	s.	PERSON
ajfa-12606	169	3	2003	DATE
ajfa-12606	171	1	293	CARDINAL
ajfa-12606	172	1	cooper, r. & slagmulder	ORG
ajfa-12606	172	2	r.	PERSON
ajfa-12606	172	3	1999	DATE
ajfa-12606	174	1	mit sloan management review	ORG
ajfa-12606	175	1	t., & boczko	ORG
ajfa-12606	175	2	t. (	GPE
ajfa-12606	175	3	2005	DATE
ajfa-12606	176	1	mcgraw hill	ORG
ajfa-12606	177	1	ellram	PERSON
ajfa-12606	177	2	l. m.	PERSON
ajfa-12606	177	3	2001	DATE
ajfa-12606	179	1	arizona state university	ORG
ajfa-12606	179	2	arizona	GPE
ajfa-12606	180	1	a.	PERSON
ajfa-12606	180	2	schollier.m, & sarens.g.	ORG
ajfa-12606	181	1	2006	DATE
ajfa-12606	183	1	3(3	CARDINAL
ajfa-12606	183	2	236	CARDINAL
ajfa-12606	184	1	r.	NORP
ajfa-12606	184	2	noreen	GPE
ajfa-12606	184	3	e., & brewer	ORG
ajfa-12606	184	4	2011	DATE
ajfa-12606	185	1	megraw-hill irwin	ORG
ajfa-12606	186	1	hematfar	ORG
ajfa-12606	186	2	m.	PERSON
ajfa-12606	186	3	s.	PERSON
ajfa-12606	186	4	2009	DATE
ajfa-12606	187	1	ssrn	PERSON
ajfa-12606	188	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1455184 hilton	PERSON
ajfa-12606	188	2	r. w.	PERSON
ajfa-12606	188	3	2005	DATE
ajfa-12606	190	1	new york	GPE
ajfa-12606	190	2	megraw hill	PERSON
ajfa-12606	191	1	p. c.	PERSON
ajfa-12606	191	2	2007	DATE
ajfa-12606	193	1	105(2	DATE
ajfa-12606	193	2	459	CARDINAL
ajfa-12606	194	1	p. m.	PERSON
ajfa-12606	194	2	2009	DATE
ajfa-12606	195	1	ssrn	GPE
ajfa-12606	196	1	lgagne	PERSON
ajfa-12606	196	2	m., & discenza	ORG
ajfa-12606	196	3	r.	PERSON
ajfa-12606	196	4	1993	DATE
ajfa-12606	197	1	japanese	NORP
ajfa-12606	200	1	68	CARDINAL
ajfa-12606	201	1	majdi	GPE
ajfa-12606	201	2	a.	PERSON
ajfa-12606	201	3	2014	DATE
ajfa-12606	202	1	palestinian	NORP
ajfa-12606	203	1	dirasat: administrative sciences	ORG
ajfa-12606	203	2	41(2	CARDINAL
ajfa-12606	203	3	170	CARDINAL
ajfa-12606	204	1	mansour	PERSON
ajfa-12606	204	2	m.	PERSON
ajfa-12606	205	1	http://www.jps-dir.com/forum/uploads/13379/what_target_cost.pdf asian	ORG
ajfa-12606	205	2	finance & accounting	ORG
ajfa-12606	205	3	1946-052x 2018	CARDINAL
ajfa-12606	205	4	10	CARDINAL
ajfa-12606	205	5	1	CARDINAL
ajfa-12606	205	6	406	CARDINAL
ajfa-12606	205	7	t.	GPE
ajfa-12606	205	8	filomena	ORG
ajfa-12606	205	9	netob	ORG
ajfa-12606	205	10	f. j. k.	PERSON
ajfa-12606	205	11	m. r.	PERSON
ajfa-12606	205	12	2009	DATE
ajfa-12606	207	1	international journal of production economics	ORG
ajfa-12606	207	2	118(2	DATE
ajfa-12606	207	3	398	CARDINAL
ajfa-12606	208	1	talebnia	GPE
ajfa-12606	208	2	f.	PERSON
ajfa-12606	208	3	baghiyan	NORP
ajfa-12606	208	4	z.	PERSON
ajfa-12606	208	5	moussavi, f., & abadi	ORG
ajfa-12606	208	6	n.	PERSON
ajfa-12606	208	7	2017	CARDINAL
ajfa-12606	209	1	kaizen	ORG
ajfa-12606	209	2	international journal of engineering management	ORG
ajfa-12606	209	3	1(1	CARDINAL
ajfa-12606	209	4	11	CARDINAL