id	sid	eid	entity	type
ajfa-12768	1	1	microsoft	ORG
ajfa-12768	1	2	12768-46665	DATE
ajfa-12768	1	3	asian	NORP
ajfa-12768	1	4	finance & accounting	ORG
ajfa-12768	1	5	1946-052x 2018	CARDINAL
ajfa-12768	1	6	10	CARDINAL
ajfa-12768	1	7	1	CARDINAL
ajfa-12768	1	8	131	CARDINAL
ajfa-12768	1	9	teknologi malaysia	ORG
ajfa-12768	1	10	81110	DATE
ajfa-12768	1	11	malaysia e	GPE
ajfa-12768	1	12	sofian department of accounting	ORG
ajfa-12768	1	13	teknologi malaysia	ORG
ajfa-12768	1	14	81110	DATE
ajfa-12768	1	15	malaysia e	GPE
ajfa-12768	1	16	march 6, 2018	DATE
ajfa-12768	1	17	march 27, 2018	DATE
ajfa-12768	1	18	june 1, 2018	DATE
ajfa-12768	2	1	two	CARDINAL
ajfa-12768	3	1	four	CARDINAL
ajfa-12768	6	1	asian	NORP
ajfa-12768	6	2	finance & accounting	ORG
ajfa-12768	6	3	1946-052x 2018	CARDINAL
ajfa-12768	6	4	10	CARDINAL
ajfa-12768	6	5	1	CARDINAL
ajfa-12768	6	6	132 1	DATE
ajfa-12768	6	7	2010	DATE
ajfa-12768	6	8	goel & thakor	ORG
ajfa-12768	6	9	2003	DATE
ajfa-12768	7	1	bhattacharya et al.	PERSON
ajfa-12768	7	2	2003	DATE
ajfa-12768	7	3	al.	GPE
ajfa-12768	7	4	2006	DATE
ajfa-12768	7	5	2003	DATE
ajfa-12768	7	6	ewert & wagenhofer	ORG
ajfa-12768	7	7	2015	DATE
ajfa-12768	7	8	2015	DATE
ajfa-12768	7	9	1996	DATE
ajfa-12768	7	10	tucker & zarowin,	ORG
ajfa-12768	7	11	2006	DATE
ajfa-12768	8	1	two	CARDINAL
ajfa-12768	9	1	di & marciukaityte	ORG
ajfa-12768	9	2	2015	DATE
ajfa-12768	9	3	graham et al.	PERSON
ajfa-12768	9	4	2005	DATE
ajfa-12768	9	5	shuto & iwasaki,	ORG
ajfa-12768	9	6	2014	DATE
ajfa-12768	9	7	dou et al.	PERSON
ajfa-12768	9	8	2013	DATE
ajfa-12768	9	9	gassen & fülbier	ORG
ajfa-12768	9	10	2015	DATE
ajfa-12768	9	11	li & richie	ORG
ajfa-12768	9	12	2016	DATE
ajfa-12768	10	1	sankar & subramanyam	ORG
ajfa-12768	10	2	2001	DATE
ajfa-12768	12	1	trueman & titman	ORG
ajfa-12768	12	2	1988	DATE
ajfa-12768	14	1	bhattacharya et al	PERSON
ajfa-12768	15	1	2003	DATE
ajfa-12768	16	1	das et al.	PERSON
ajfa-12768	16	2	2013	DATE
ajfa-12768	16	3	defond & park	ORG
ajfa-12768	16	4	1997	DATE
ajfa-12768	16	5	2009	DATE
ajfa-12768	16	6	acharya & lambrecht	ORG
ajfa-12768	16	7	2015	DATE
ajfa-12768	16	8	khurana et al.	PERSON
ajfa-12768	16	9	2017	DATE
ajfa-12768	17	1	fudenberg & tirole	ORG
ajfa-12768	17	2	1995	DATE
ajfa-12768	17	3	lambert	ORG
ajfa-12768	17	4	1984	DATE
ajfa-12768	19	1	acharya & lambrecht	ORG
ajfa-12768	19	2	2015	DATE
ajfa-12768	19	3	kirschenheiter & melumad	ORG
ajfa-12768	19	4	2002	DATE
ajfa-12768	20	1	asian	NORP
ajfa-12768	20	2	finance & accounting	ORG
ajfa-12768	20	3	1946-052x 2018	CARDINAL
ajfa-12768	20	4	10	CARDINAL
ajfa-12768	20	5	1	CARDINAL
ajfa-12768	20	6	133	CARDINAL
ajfa-12768	21	1	acharya & lambrecht	ORG
ajfa-12768	21	2	2015	DATE
ajfa-12768	21	3	khurana et al.	PERSON
ajfa-12768	21	4	2017	DATE
ajfa-12768	23	1	erickson et al.	PERSON
ajfa-12768	23	2	2017	DATE
ajfa-12768	24	1	more than six decades	DATE
ajfa-12768	25	1	the recent decades	DATE
ajfa-12768	25	2	more than 80 percent	PERCENT
ajfa-12768	25	3	year 2000	DATE
ajfa-12768	26	1	hepworth	PERSON
ajfa-12768	26	2	1953	DATE
ajfa-12768	27	1	1973	DATE
ajfa-12768	27	2	2014	DATE
ajfa-12768	27	3	khalil & simon	ORG
ajfa-12768	27	4	2014	DATE
ajfa-12768	27	5	2009	DATE
ajfa-12768	27	6	francis et al.	PERSON
ajfa-12768	27	7	2016	DATE
ajfa-12768	27	8	2006	DATE
ajfa-12768	27	9	gill de albornoz & alcarria	ORG
ajfa-12768	27	10	2003	DATE
ajfa-12768	27	11	2016	DATE
ajfa-12768	27	12	bouwman	ORG
ajfa-12768	27	13	2014	DATE
ajfa-12768	27	14	z. huang & xue	ORG
ajfa-12768	27	15	2016	DATE
ajfa-12768	27	16	safdar & yan	ORG
ajfa-12768	27	17	2016	DATE
ajfa-12768	27	18	2014	DATE
ajfa-12768	27	19	2003	DATE
ajfa-12768	27	20	lambert	ORG
ajfa-12768	27	21	1984	DATE
ajfa-12768	27	22	trueman & titman	ORG
ajfa-12768	27	23	1988	DATE
ajfa-12768	27	24	2017	CARDINAL
ajfa-12768	27	25	2015	CARDINAL
ajfa-12768	27	26	tucker & zarowin,	ORG
ajfa-12768	27	27	2006	DATE
ajfa-12768	32	1	2	CARDINAL
ajfa-12768	32	2	1	CARDINAL
ajfa-12768	32	3	2	CARDINAL
ajfa-12768	33	1	bafia	ORG
ajfa-12768	36	1	2	CARDINAL
ajfa-12768	37	1	the end of the fiscal year	DATE
ajfa-12768	39	1	the fiscal year	DATE
ajfa-12768	40	1	fudenberg & tirole	ORG
ajfa-12768	40	2	1995	DATE
ajfa-12768	40	3	lambert	ORG
ajfa-12768	40	4	1984	DATE
ajfa-12768	41	1	the asian journal of finance & accounting	ORG
ajfa-12768	41	2	1946-052x 2018	CARDINAL
ajfa-12768	42	1	10	CARDINAL
ajfa-12768	42	2	1	CARDINAL
ajfa-12768	42	3	134	CARDINAL
ajfa-12768	42	4	sankar & subramanyam	ORG
ajfa-12768	42	5	2001	DATE
ajfa-12768	45	1	2016	DATE
ajfa-12768	45	2	francis et al	PERSON
ajfa-12768	46	1	2016	DATE
ajfa-12768	46	2	huang et al	PERSON
ajfa-12768	47	1	2009	DATE
ajfa-12768	47	2	khurana et al	PERSON
ajfa-12768	48	1	2017	CARDINAL
ajfa-12768	49	1	section 2.1	LAW
ajfa-12768	49	2	2.4	CARDINAL
ajfa-12768	50	1	section 2.1	LAW
ajfa-12768	50	2	2.4	CARDINAL
ajfa-12768	51	1	khurana et al	PERSON
ajfa-12768	52	1	2017	CARDINAL
ajfa-12768	55	1	francis et al	PERSON
ajfa-12768	56	1	2016	DATE
ajfa-12768	59	1	2016	DATE
ajfa-12768	60	1	huang et al	PERSON
ajfa-12768	61	1	2009	DATE
ajfa-12768	66	1	four	CARDINAL
ajfa-12768	67	1	2.1	CARDINAL
ajfa-12768	67	2	goel & thakor	ORG
ajfa-12768	67	3	2003	DATE
ajfa-12768	67	4	graham et al.	PERSON
ajfa-12768	67	5	2005	DATE
ajfa-12768	67	6	kirschenheiter & melumad	ORG
ajfa-12768	67	7	2002	DATE
ajfa-12768	67	8	trueman & titman	ORG
ajfa-12768	67	9	1988	DATE
ajfa-12768	69	1	asian	NORP
ajfa-12768	69	2	finance & accounting	ORG
ajfa-12768	69	3	1946-052x 2018	CARDINAL
ajfa-12768	70	1	10	CARDINAL
ajfa-12768	70	2	1	CARDINAL
ajfa-12768	70	3	135	CARDINAL
ajfa-12768	70	4	2014	DATE
ajfa-12768	70	5	kirschenheiter & melumad	ORG
ajfa-12768	70	6	2002	DATE
ajfa-12768	71	1	graham et al.	PERSON
ajfa-12768	71	2	2005	DATE
ajfa-12768	72	1	graham et al	PERSON
ajfa-12768	73	1	2005	DATE
ajfa-12768	74	1	goel & thakor	ORG
ajfa-12768	74	2	2003	DATE
ajfa-12768	76	1	di	PERSON
ajfa-12768	76	2	marciukaityte	PERSON
ajfa-12768	76	3	2015	DATE
ajfa-12768	77	1	trueman	PERSON
ajfa-12768	77	2	titman	PERSON
ajfa-12768	77	3	1988	DATE
ajfa-12768	79	1	1974	DATE
ajfa-12768	79	2	mcinnis	ORG
ajfa-12768	79	3	2010	DATE
ajfa-12768	82	1	2.2	CARDINAL
ajfa-12768	82	2	two	CARDINAL
ajfa-12768	82	3	1	CARDINAL
ajfa-12768	82	4	2	CARDINAL
ajfa-12768	85	1	two	CARDINAL
ajfa-12768	86	1	amiram	PERSON
ajfa-12768	86	2	owens	PERSON
ajfa-12768	86	3	2017	CARDINAL
ajfa-12768	86	4	2015	CARDINAL
ajfa-12768	86	5	li	PERSON
ajfa-12768	86	6	richie	PERSON
ajfa-12768	86	7	2016	DATE
ajfa-12768	87	1	jung et al	PERSON
ajfa-12768	88	1	2013	DATE
ajfa-12768	90	1	gassen asian	ORG
ajfa-12768	90	2	finance & accounting	ORG
ajfa-12768	90	3	1946-052x 2018	CARDINAL
ajfa-12768	90	4	10	CARDINAL
ajfa-12768	90	5	1	CARDINAL
ajfa-12768	90	6	136	CARDINAL
ajfa-12768	90	7	2015	CARDINAL
ajfa-12768	92	1	2016	CARDINAL
ajfa-12768	92	2	dou et al.	PERSON
ajfa-12768	92	3	2013	DATE
ajfa-12768	93	1	garcía	GPE
ajfa-12768	94	1	2014	DATE
ajfa-12768	98	1	2.3	CARDINAL
ajfa-12768	98	2	fudenberg & tirole	ORG
ajfa-12768	98	3	1995	DATE
ajfa-12768	99	1	defond & park	ORG
ajfa-12768	99	2	1997	DATE
ajfa-12768	99	3	2009	DATE
ajfa-12768	99	4	healy	ORG
ajfa-12768	99	5	1985	DATE
ajfa-12768	99	6	spagnolo, 2005	ORG
ajfa-12768	100	1	kirschenheiter & melumad	ORG
ajfa-12768	100	2	2002	DATE
ajfa-12768	101	1	2016	DATE
ajfa-12768	104	1	das et al	PERSON
ajfa-12768	105	1	2013	DATE
ajfa-12768	108	1	asian journal of finance & accounting	ORG
ajfa-12768	108	2	1946-052x 2018	CARDINAL
ajfa-12768	109	1	10	CARDINAL
ajfa-12768	109	2	1	CARDINAL
ajfa-12768	109	3	137	CARDINAL
ajfa-12768	109	4	acharya & lambrecht (	ORG
ajfa-12768	109	5	2015	CARDINAL
ajfa-12768	115	1	chen et al	PERSON
ajfa-12768	115	2	2017	CARDINAL
ajfa-12768	115	3	khurana et al	PERSON
ajfa-12768	116	1	2017	CARDINAL
ajfa-12768	116	2	yu et al	PERSON
ajfa-12768	117	1	2017	CARDINAL
ajfa-12768	120	1	3	CARDINAL
ajfa-12768	122	1	•	CARDINAL
ajfa-12768	122	2	four	CARDINAL
ajfa-12768	122	3	•	CARDINAL
ajfa-12768	124	1	•	CARDINAL
ajfa-12768	125	1	•	CARDINAL
ajfa-12768	125	2	us	GPE
ajfa-12768	125	3	european	NORP
ajfa-12768	126	1	asian	NORP
ajfa-12768	126	2	finance & accounting	ORG
ajfa-12768	126	3	1946-052x 2018	CARDINAL
ajfa-12768	126	4	10	CARDINAL
ajfa-12768	126	5	1	CARDINAL
ajfa-12768	126	6	138	CARDINAL
ajfa-12768	126	7	acharya	PERSON
ajfa-12768	126	8	b. m.	PERSON
ajfa-12768	126	9	2015	DATE
ajfa-12768	128	1	28(9	CARDINAL
ajfa-12768	128	2	2534	CARDINAL
ajfa-12768	129	1	d., & owens	ORG
ajfa-12768	129	2	2018	DATE
ajfa-12768	131	1	journal of business finance & accounting	ORG
ajfa-12768	131	2	45(1	CARDINAL
ajfa-12768	131	3	40	CARDINAL
ajfa-12768	132	1	https://doi.org/10.1111/jbfa.12295 atik	PERSON
ajfa-12768	132	2	2009	DATE
ajfa-12768	133	1	turkish	NORP
ajfa-12768	134	1	591	CARDINAL
ajfa-12768	134	2	c. r.	PERSON
ajfa-12768	134	3	1973	DATE
ajfa-12768	136	1	48(4	CARDINAL
ajfa-12768	136	2	653-667	CARDINAL
ajfa-12768	137	1	h., & welker	ORG
ajfa-12768	137	2	m. (	PERSON
ajfa-12768	137	3	2003	DATE
ajfa-12768	139	1	641-678	CARDINAL
ajfa-12768	140	1	j.	GPE
ajfa-12768	140	2	n., & schorn	ORG
ajfa-12768	140	3	2016	CARDINAL
ajfa-12768	142	1	european	NORP
ajfa-12768	142	2	25(3	CARDINAL
ajfa-12768	142	3	515-548	CARDINAL
ajfa-12768	143	1	j., & häfele	ORG
ajfa-12768	143	2	s.	PERSON
ajfa-12768	143	3	2016	DATE
ajfa-12768	144	1	german	NORP
ajfa-12768	145	1	european	NORP
ajfa-12768	146	1	r.	NORP
ajfa-12768	146	2	2014	DATE
ajfa-12768	147	1	dutch	NORP
ajfa-12768	148	1	33(5	CARDINAL
ajfa-12768	148	2	510-524	CARDINAL
ajfa-12768	149	1	c. h. s.	PERSON
ajfa-12768	149	2	2014	DATE
ajfa-12768	151	1	41	CARDINAL
ajfa-12768	151	2	283	CARDINAL
ajfa-12768	152	1	https://doi.org/10.1016/j.jbankfin.2013.12.019 burgstahler	PERSON
ajfa-12768	152	2	d. c.	PERSON
ajfa-12768	152	3	l., &	ORG
ajfa-12768	152	4	2006	DATE
ajfa-12768	153	1	european	NORP
ajfa-12768	154	1	983-1016	CARDINAL
ajfa-12768	155	1	chen	PERSON
ajfa-12768	155	2	c., kim	PERSON
ajfa-12768	155	3	j. b.	PERSON
ajfa-12768	155	4	2017	CARDINAL
ajfa-12768	157	1	42	CARDINAL
ajfa-12768	157	2	36	CARDINAL
ajfa-12768	157	3	s.	GPE
ajfa-12768	157	4	hong	GPE
ajfa-12768	157	5	k., & kim	ORG
ajfa-12768	157	6	k.	PERSON
ajfa-12768	157	7	2013	DATE
ajfa-12768	159	1	48(1	CARDINAL
ajfa-12768	159	2	123-150	CARDINAL
ajfa-12768	161	1	ge	ORG
ajfa-12768	161	2	w., & schrand	ORG
ajfa-12768	161	3	2010	DATE
ajfa-12768	163	1	asian journal of finance & accounting	ORG
ajfa-12768	163	2	1946-052x 2018	CARDINAL
ajfa-12768	163	3	10	CARDINAL
ajfa-12768	163	4	1	CARDINAL
ajfa-12768	163	5	139	CARDINAL
ajfa-12768	163	6	344	CARDINAL
ajfa-12768	164	1	m. l.	PERSON
ajfa-12768	164	2	c. w.	PERSON
ajfa-12768	164	3	1997	DATE
ajfa-12768	166	1	23(2	CARDINAL
ajfa-12768	166	2	115	CARDINAL
ajfa-12768	167	1	mertens	GPE
ajfa-12768	167	2	g.	PERSON
ajfa-12768	167	3	van der poel	PERSON
ajfa-12768	167	4	m., & van dijk	ORG
ajfa-12768	167	5	r.	NORP
ajfa-12768	167	6	2014	DATE
ajfa-12768	170	1	19(2	CARDINAL
ajfa-12768	170	2	606-627	CARDINAL
ajfa-12768	171	1	s.	PERSON
ajfa-12768	171	2	h., & suk	ORG
ajfa-12768	171	3	i.	PERSON
ajfa-12768	171	4	2016	DATE
ajfa-12768	173	1	journal of accounting	ORG
ajfa-12768	173	2	31(4	CARDINAL
ajfa-12768	173	3	515-550	CARDINAL
ajfa-12768	174	1	http://doi.org/10.1177/0148558x15596907 di	PERSON
ajfa-12768	174	2	d.	PERSON
ajfa-12768	174	3	2015	CARDINAL
ajfa-12768	176	1	14(1	CARDINAL
ajfa-12768	176	2	64	CARDINAL
ajfa-12768	177	1	https://doi.org/10.1108/raf-10-2012-0111 dou	PERSON
ajfa-12768	177	2	o. k.	PERSON
ajfa-12768	177	3	w. b.	PERSON
ajfa-12768	177	4	2013	DATE
ajfa-12768	179	1	1629	CARDINAL
ajfa-12768	180	1	erickson	PERSON
ajfa-12768	180	2	d.	NORP
ajfa-12768	180	3	hewitt	GPE
ajfa-12768	180	4	m., & maines	ORG
ajfa-12768	180	5	l. a.	PERSON
ajfa-12768	180	6	2017	CARDINAL
ajfa-12768	183	1	137	CARDINAL
ajfa-12768	184	1	https://doi.org/10.2308/accr-51568 ewert	PERSON
ajfa-12768	184	2	r., & wagenhofer	ORG
ajfa-12768	184	3	a.	PERSON
ajfa-12768	184	4	2015	CARDINAL
ajfa-12768	186	1	abacus	GPE
ajfa-12768	186	2	51(3	CARDINAL
ajfa-12768	186	3	311	CARDINAL
ajfa-12768	186	4	https://doi.org/10.1111/abac.12054 francis	PERSON
ajfa-12768	186	5	b.	PERSON
ajfa-12768	186	6	hasan, i., & li	ORG
ajfa-12768	186	7	l.	PERSON
ajfa-12768	186	8	2016	DATE
ajfa-12768	188	1	journal of accounting	ORG
ajfa-12768	188	2	31(2	CARDINAL
ajfa-12768	188	3	212	CARDINAL
ajfa-12768	189	1	d., & tirole	ORG
ajfa-12768	189	2	j. (1995	ORG
ajfa-12768	191	1	103(1	DATE
ajfa-12768	191	2	75-93	CARDINAL
ajfa-12768	192	1	https://doi.org/10.1086/261976	GPE
ajfa-12768	192	2	j., martínez-solano	ORG
ajfa-12768	192	3	p., & sánchez	ORG
ajfa-12768	192	4	j. p.	PERSON
ajfa-12768	192	5	2014	DATE
ajfa-12768	194	1	41(9	CARDINAL
ajfa-12768	194	2	1193-1211	DATE
ajfa-12768	195	1	j., & fülbier	ORG
ajfa-12768	195	2	r. u.	PERSON
ajfa-12768	195	3	2015	CARDINAL
ajfa-12768	197	1	european	NORP
ajfa-12768	198	1	journal of international accounting research	ORG
ajfa-12768	198	2	151-180	CARDINAL
ajfa-12768	199	1	j.	PERSON
ajfa-12768	199	2	r. u., & sellhorn	ORG
ajfa-12768	199	3	t.	GPE
ajfa-12768	199	4	2006	DATE
ajfa-12768	201	1	european	NORP
ajfa-12768	201	2	finance & accounting	ORG
ajfa-12768	201	3	1946-052x 2018	CARDINAL
ajfa-12768	202	1	10	CARDINAL
ajfa-12768	202	2	1	CARDINAL
ajfa-12768	202	3	140	CARDINAL
ajfa-12768	202	4	527	CARDINAL
ajfa-12768	203	1	b., & alcarria	ORG
ajfa-12768	203	2	j. j.	PERSON
ajfa-12768	203	3	2003	DATE
ajfa-12768	204	1	spain	GPE
ajfa-12768	205	1	european	NORP
ajfa-12768	205	2	443	CARDINAL
ajfa-12768	207	1	a. m.	PERSON
ajfa-12768	207	2	a. v.	PERSON
ajfa-12768	207	3	2003	DATE
ajfa-12768	209	1	151	CARDINAL
ajfa-12768	210	1	http://www.jstor.org/stable/10.1086/344117 graham	PERSON
ajfa-12768	210	2	j. r.	PERSON
ajfa-12768	210	3	harvey	GPE
ajfa-12768	210	4	c. r.	PERSON
ajfa-12768	210	5	s. (2005	ORG
ajfa-12768	212	1	40(1	CARDINAL
ajfa-12768	212	2	3-73	CARDINAL
ajfa-12768	213	1	j., markarian	PERSON
ajfa-12768	213	2	g., & parbonetti	ORG
ajfa-12768	213	3	a.	PERSON
ajfa-12768	213	4	2009	DATE
ajfa-12768	215	1	26(4	CARDINAL
ajfa-12768	215	2	1029-1065	CARDINAL
ajfa-12768	216	1	https://doi.org/10.1506/car.26.4.2 healy	PERSON
ajfa-12768	216	2	1985	DATE
ajfa-12768	218	1	7(1	CARDINAL
ajfa-12768	218	2	85	CARDINAL
ajfa-12768	219	1	https://doi.org/10.1016/0165-4101(85)90029-1 hepworth	PERSON
ajfa-12768	219	2	s. r.	PERSON
ajfa-12768	219	3	1953	DATE
ajfa-12768	221	1	28(1	CARDINAL
ajfa-12768	221	2	32	CARDINAL
ajfa-12768	222	1	a.	PERSON
ajfa-12768	222	2	2017	CARDINAL
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ajfa-12768	224	2	321	CARDINAL
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ajfa-12768	227	1	33(2	DATE
ajfa-12768	227	2	224	CARDINAL
ajfa-12768	228	1	huang	GPE
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ajfa-12768	231	2	9(2	CARDINAL
ajfa-12768	231	3	137	CARDINAL
ajfa-12768	232	1	jung	GPE
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ajfa-12768	243	1	kirschenheiter	PERSON
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ajfa-12768	245	2	761-796	CARDINAL
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ajfa-12768	246	4	10	CARDINAL
ajfa-12768	246	5	1	CARDINAL
ajfa-12768	246	6	141	CARDINAL
ajfa-12768	246	7	r. a.	PERSON
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ajfa-12768	248	1	604	CARDINAL
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ajfa-12768	251	2	69(3	CARDINAL
ajfa-12768	251	3	505	CARDINAL
ajfa-12768	252	1	https://doi.org/10.1016/s0304-405x(03)00121-1 lev, b., & kunitzky	PERSON
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ajfa-12768	254	1	259-270	CARDINAL
ajfa-12768	255	1	li	PERSON
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ajfa-12768	255	3	n.	PERSON
ajfa-12768	255	4	2016	DATE
ajfa-12768	257	1	china journal of accounting research	ORG
ajfa-12768	257	2	9(3	CARDINAL
ajfa-12768	257	3	175	CARDINAL
ajfa-12768	258	1	https://doi.org/10.1016/j.cjar.2016.03.001 mcinnis	PERSON
ajfa-12768	258	2	j. (	PERSON
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ajfa-12768	260	1	315	CARDINAL
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ajfa-12768	261	2	r., & yan	ORG
ajfa-12768	261	3	2016	DATE
ajfa-12768	262	1	pakistan	GPE
ajfa-12768	263	1	journal of accounting	ORG
ajfa-12768	263	2	6(4	CARDINAL
ajfa-12768	263	3	372	CARDINAL
ajfa-12768	263	4	https://doi.org/10.1108/jaee-07-2014-0038 sankar	PERSON
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ajfa-12768	263	6	k. r.	PERSON
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ajfa-12768	265	1	journal of accounting research	ORG
ajfa-12768	265	2	39(2	CARDINAL
ajfa-12768	265	3	365	CARDINAL
ajfa-12768	266	1	m. f.	PERSON
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ajfa-12768	268	1	5(3	CARDINAL
ajfa-12768	268	2	299	CARDINAL
ajfa-12768	269	1	a., & iwasaki	ORG
ajfa-12768	269	2	t.	GPE
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ajfa-12768	271	1	41(9 & 10	DATE
ajfa-12768	271	2	1212-1242	CARDINAL
ajfa-12768	272	1	p. a.	PERSON
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ajfa-12768	274	1	54(4	CARDINAL
ajfa-12768	274	2	1357	CARDINAL
ajfa-12768	275	1	https://doi.org/10.1111/acfi.12038 spagnolo	PERSON
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ajfa-12768	277	1	european	NORP
ajfa-12768	277	2	49(6	CARDINAL
ajfa-12768	277	3	1501	CARDINAL
ajfa-12768	278	1	k. r.	PERSON
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ajfa-12768	280	1	journal of accounting and economics	ORG
ajfa-12768	280	2	22(1-3	DATE
ajfa-12768	280	3	249-281	CARDINAL
ajfa-12768	281	1	trueman	PERSON
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ajfa-12768	281	3	s.	PERSON
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ajfa-12768	283	1	26	CARDINAL
ajfa-12768	283	2	127	CARDINAL
ajfa-12768	284	1	tucker	PERSON
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ajfa-12768	284	3	p. a.	PERSON
ajfa-12768	284	4	2006	DATE
ajfa-12768	286	1	81(1	CARDINAL
ajfa-12768	286	2	251-270	CARDINAL
ajfa-12768	287	1	https://doi.org/10.2308/accr.2006.81.1.251 asian journal of finance & accounting	ORG
ajfa-12768	287	2	1946-052x 2018	CARDINAL
ajfa-12768	288	1	10	CARDINAL
ajfa-12768	288	2	1	CARDINAL
ajfa-12768	288	3	142	CARDINAL
ajfa-12768	288	4	m., & stewart	ORG
ajfa-12768	288	5	s. d. (	PERSON
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ajfa-12768	291	1	first	ORDINAL
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