id	sid	eid	entity	type
ajfa-1289	1	1	microsoft word paper6final-writer2	ORG
ajfa-1289	1	2	asian	NORP
ajfa-1289	1	3	finance & accounting	ORG
ajfa-1289	1	4	2012	DATE
ajfa-1289	1	5	4	CARDINAL
ajfa-1289	1	6	1	CARDINAL
ajfa-1289	1	7	annual	DATE
ajfa-1289	1	8	thailand	GPE
ajfa-1289	1	9	muttanachai suttipun school of business administration	ORG
ajfa-1289	1	10	faculty of management sciences prince of songkla university	ORG
ajfa-1289	2	1	january 11, 2012	DATE
ajfa-1289	2	2	february 1, 2012	DATE
ajfa-1289	2	3	june 1, 2012	DATE
ajfa-1289	2	4	annual	DATE
ajfa-1289	2	5	50	CARDINAL
ajfa-1289	2	6	thailand	GPE
ajfa-1289	3	1	50	CARDINAL
ajfa-1289	3	2	2010	DATE
ajfa-1289	3	3	annual	DATE
ajfa-1289	4	1	anova	ORG
ajfa-1289	4	2	ten	CARDINAL
ajfa-1289	7	1	annual	DATE
ajfa-1289	7	2	thailand	GPE
ajfa-1289	7	3	thailand asian journal of finance & accounting	ORG
ajfa-1289	7	4	2012	DATE
ajfa-1289	7	5	4	CARDINAL
ajfa-1289	7	6	1	CARDINAL
ajfa-1289	7	7	70 1	DATE
ajfa-1289	10	1	one	CARDINAL
ajfa-1289	13	1	henderson	PERSON
ajfa-1289	14	1	today	DATE
ajfa-1289	14	2	csr	ORG
ajfa-1289	15	1	csr	ORG
ajfa-1289	16	1	csr	ORG
ajfa-1289	16	2	luken & stares	ORG
ajfa-1289	16	3	2005	DATE
ajfa-1289	17	1	csr	ORG
ajfa-1289	19	1	slaper (2011	ORG
ajfa-1289	19	2	three	CARDINAL
ajfa-1289	21	1	tbl	ORG
ajfa-1289	22	1	john elkington	PERSON
ajfa-1289	22	2	1997	DATE
ajfa-1289	22	3	the mid-1990s	DATE
ajfa-1289	22	4	2011	DATE
ajfa-1289	25	1	the united states of america	GPE
ajfa-1289	25	2	canada	GPE
ajfa-1289	25	3	australia	GPE
ajfa-1289	25	4	new zealand	GPE
ajfa-1289	25	5	japan	GPE
ajfa-1289	25	6	the united kingdom	GPE
ajfa-1289	25	7	european	NORP
ajfa-1289	26	1	thai	NORP
ajfa-1289	27	1	thai	NORP
ajfa-1289	28	1	annual	DATE
ajfa-1289	28	2	50	CARDINAL
ajfa-1289	28	3	thai	NORP
ajfa-1289	28	4	asian	NORP
ajfa-1289	28	5	finance & accounting	ORG
ajfa-1289	28	6	2012	DATE
ajfa-1289	28	7	4	CARDINAL
ajfa-1289	28	8	1	CARDINAL
ajfa-1289	30	1	three	CARDINAL
ajfa-1289	30	2	1	CARDINAL
ajfa-1289	30	3	annual	DATE
ajfa-1289	30	4	2	CARDINAL
ajfa-1289	30	5	3	CARDINAL
ajfa-1289	32	1	section 2	LAW
ajfa-1289	33	1	section 3	LAW
ajfa-1289	33	2	thailand	GPE
ajfa-1289	34	1	4	CARDINAL
ajfa-1289	34	2	5	CARDINAL
ajfa-1289	35	1	section 6	LAW
ajfa-1289	36	1	section 7	LAW
ajfa-1289	36	2	section 8.	DATE
ajfa-1289	37	1	2	CARDINAL
ajfa-1289	37	2	branco	ORG
ajfa-1289	37	3	eugenio, & ribeiro	ORG
ajfa-1289	37	4	2008	DATE
ajfa-1289	37	5	m. islam & c. deegan	ORG
ajfa-1289	37	6	2010	DATE
ajfa-1289	37	7	joshi & gao	ORG
ajfa-1289	37	8	2009	DATE
ajfa-1289	39	1	thai	NORP
ajfa-1289	39	2	annual	DATE
ajfa-1289	40	1	collison, & bebbington	ORG
ajfa-1289	40	2	1998	DATE
ajfa-1289	40	3	llena	GPE
ajfa-1289	40	4	monera, & hernandez	ORG
ajfa-1289	40	5	2007	DATE
ajfa-1289	40	6	roberts	PERSON
ajfa-1289	40	7	1992	DATE
ajfa-1289	41	1	cheng & fan	ORG
ajfa-1289	41	2	2010	DATE
ajfa-1289	41	3	freeman	PERSON
ajfa-1289	41	4	harrison, & wick	ORG
ajfa-1289	41	5	2007	DATE
ajfa-1289	42	1	annual	DATE
ajfa-1289	43	1	2008	DATE
ajfa-1289	44	1	carrol & bucholtz	ORG
ajfa-1289	44	2	2006	DATE
ajfa-1289	44	3	c. deegan	PERSON
ajfa-1289	44	4	2001	DATE
ajfa-1289	46	1	1996	DATE
ajfa-1289	47	1	asian	NORP
ajfa-1289	47	2	finance & accounting	ORG
ajfa-1289	47	3	2012	DATE
ajfa-1289	47	4	4	CARDINAL
ajfa-1289	47	5	1	CARDINAL
ajfa-1289	47	6	72	CARDINAL
ajfa-1289	47	7	donaldson & preston	ORG
ajfa-1289	47	8	1995	DATE
ajfa-1289	48	1	philip, & zylidopoulos	ORG
ajfa-1289	48	2	1997	DATE
ajfa-1289	49	1	c. deegan	PERSON
ajfa-1289	49	2	2001	DATE
ajfa-1289	50	1	davey, & low	ORG
ajfa-1289	50	2	2006	DATE
ajfa-1289	51	1	3	CARDINAL
ajfa-1289	53	1	the asian development bank	ORG
ajfa-1289	53	2	james 2001	PERSON
ajfa-1289	54	1	asian	NORP
ajfa-1289	55	1	asia	LOC
ajfa-1289	55	2	kerr, 2008	ORG
ajfa-1289	56	1	australia	GPE
ajfa-1289	57	1	2007	DATE
ajfa-1289	58	1	thailand	GPE
ajfa-1289	59	1	thailand	GPE
ajfa-1289	59	2	asia	LOC
ajfa-1289	59	3	kuasirikun	GPE
ajfa-1289	59	4	2005	DATE
ajfa-1289	59	5	mid-1997	DATE
ajfa-1289	60	1	the thai government	ORG
ajfa-1289	61	1	thai	NORP
ajfa-1289	61	2	about seven percent	PERCENT
ajfa-1289	61	3	nesdb	ORG
ajfa-1289	61	4	2003	DATE
ajfa-1289	61	5	one	CARDINAL
ajfa-1289	61	6	south east asia	LOC
ajfa-1289	62	1	gfc	PERSON
ajfa-1289	62	2	about three percent	PERCENT
ajfa-1289	62	3	annually	DATE
ajfa-1289	63	1	thailand	GPE
ajfa-1289	63	2	mukhopadbhyay	ORG
ajfa-1289	63	3	2006	DATE
ajfa-1289	63	4	warr, 2007	DATE
ajfa-1289	64	1	thailand	GPE
ajfa-1289	65	1	kazmin and kynge	ORG
ajfa-1289	65	2	2001	DATE
ajfa-1289	66	1	1999	DATE
ajfa-1289	66	2	thai	NORP
ajfa-1289	66	3	asian	NORP
ajfa-1289	66	4	finance & accounting	ORG
ajfa-1289	66	5	2012	DATE
ajfa-1289	66	6	4	CARDINAL
ajfa-1289	66	7	annual	DATE
ajfa-1289	66	8	2006	DATE
ajfa-1289	67	1	annual	DATE
ajfa-1289	67	2	annual	DATE
ajfa-1289	68	1	2006	DATE
ajfa-1289	68	2	2009	DATE
ajfa-1289	70	1	thai	NORP
ajfa-1289	70	2	2007	DATE
ajfa-1289	71	1	thailand	GPE
ajfa-1289	72	1	4	CARDINAL
ajfa-1289	72	2	two decades	DATE
ajfa-1289	73	1	the united states of america	GPE
ajfa-1289	73	2	canada	GPE
ajfa-1289	73	3	australia	GPE
ajfa-1289	73	4	new zealand	GPE
ajfa-1289	73	5	japan	GPE
ajfa-1289	73	6	the united kingdom	GPE
ajfa-1289	73	7	european	NORP
ajfa-1289	73	8	kolk et al.	PERSON
ajfa-1289	73	9	2001	DATE
ajfa-1289	74	1	ho	PERSON
ajfa-1289	74	2	taylor	PERSON
ajfa-1289	74	3	2007	DATE
ajfa-1289	74	4	50	CARDINAL
ajfa-1289	74	5	japanese	NORP
ajfa-1289	74	6	annual	DATE
ajfa-1289	76	1	japanese	NORP
ajfa-1289	76	2	us	GPE
ajfa-1289	77	1	cheung et al	PERSON
ajfa-1289	78	1	2009	DATE
ajfa-1289	78	2	csr	ORG
ajfa-1289	78	3	2001 to 2004	DATE
ajfa-1289	78	4	495	CARDINAL
ajfa-1289	78	5	25	CARDINAL
ajfa-1289	78	6	asian	NORP
ajfa-1289	78	7	east european	NORP
ajfa-1289	78	8	south african	NORP
ajfa-1289	78	9	latin american	NORP
ajfa-1289	79	1	csr	ORG
ajfa-1289	79	2	asian	NORP
ajfa-1289	79	3	csr	ORG
ajfa-1289	79	4	years	DATE
ajfa-1289	81	1	2011	DATE
ajfa-1289	81	2	165	CARDINAL
ajfa-1289	81	3	mauritius	ORG
ajfa-1289	81	4	between 2004 and 2007	DATE
ajfa-1289	81	5	annual	DATE
ajfa-1289	81	6	annual	DATE
ajfa-1289	84	1	uwalomwa	GPE
ajfa-1289	84	2	2011	DATE
ajfa-1289	84	3	annual	DATE
ajfa-1289	84	4	nigeria	GPE
ajfa-1289	86	1	nigerian	NORP
ajfa-1289	87	1	monteiro	PERSON
ajfa-1289	87	2	guzman	PERSON
ajfa-1289	87	3	2010	DATE
ajfa-1289	87	4	annual	DATE
ajfa-1289	87	5	109	CARDINAL
ajfa-1289	87	6	portugal	GPE
ajfa-1289	87	7	the period 2002-2004	DATE
ajfa-1289	88	1	asian	NORP
ajfa-1289	88	2	finance & accounting	ORG
ajfa-1289	88	3	2012	DATE
ajfa-1289	89	1	4	CARDINAL
ajfa-1289	89	2	1	CARDINAL
ajfa-1289	90	1	portugal	GPE
ajfa-1289	91	1	only five	CARDINAL
ajfa-1289	91	2	thailand	GPE
ajfa-1289	91	3	annual	DATE
ajfa-1289	92	1	william	PERSON
ajfa-1289	92	2	1999	DATE
ajfa-1289	92	3	28	CARDINAL
ajfa-1289	92	4	annual	DATE
ajfa-1289	94	1	2004	DATE
ajfa-1289	94	2	annual	DATE
ajfa-1289	94	3	63	CARDINAL
ajfa-1289	94	4	thai	NORP
ajfa-1289	94	5	1993	DATE
ajfa-1289	94	6	84	CARDINAL
ajfa-1289	94	7	1999	DATE
ajfa-1289	94	8	44% to 45%	PERCENT
ajfa-1289	95	1	120	CARDINAL
ajfa-1289	95	2	annual	DATE
ajfa-1289	95	3	connelly	PERSON
ajfa-1289	95	4	2004	DATE
ajfa-1289	96	1	thai	NORP
ajfa-1289	97	1	ratanajongkol et al	PERSON
ajfa-1289	97	2	2006	DATE
ajfa-1289	97	3	40	CARDINAL
ajfa-1289	97	4	thai	NORP
ajfa-1289	97	5	1997, 1999	DATE
ajfa-1289	97	6	2001	DATE
ajfa-1289	99	1	rahman et al	PERSON
ajfa-1289	100	1	2010	DATE
ajfa-1289	100	2	37	CARDINAL
ajfa-1289	100	3	thai	NORP
ajfa-1289	100	4	2006	DATE
ajfa-1289	100	5	thailand	GPE
ajfa-1289	100	6	annual	DATE
ajfa-1289	100	7	50	CARDINAL
ajfa-1289	100	8	thai	NORP
ajfa-1289	100	9	1	CARDINAL
ajfa-1289	100	10	annual	DATE
ajfa-1289	100	11	2	CARDINAL
ajfa-1289	100	12	3	CARDINAL
ajfa-1289	101	1	5	CARDINAL
ajfa-1289	102	1	deegan	ORG
ajfa-1289	102	2	gordon, 1996	ORG
ajfa-1289	105	1	5.1	CARDINAL
ajfa-1289	105	2	cowen	ORG
ajfa-1289	105	3	ferreri, & parker	ORG
ajfa-1289	105	4	1987	DATE
ajfa-1289	106	1	asian journal of finance & accounting	ORG
ajfa-1289	106	2	2012	DATE
ajfa-1289	106	3	4	CARDINAL
ajfa-1289	106	4	1999	DATE
ajfa-1289	106	5	cormier & gordon, 2001	ORG
ajfa-1289	106	6	c. m. deegan & gordon, 1996	PERSON
ajfa-1289	106	7	ho & taylor	ORG
ajfa-1289	106	8	2007	DATE
ajfa-1289	106	9	2002	DATE
ajfa-1289	106	10	stanwick & stanwick	ORG
ajfa-1289	106	11	2006	DATE
ajfa-1289	106	12	1982	DATE
ajfa-1289	106	13	1985	DATE
ajfa-1289	106	14	roberts	PERSON
ajfa-1289	106	15	1992	DATE
ajfa-1289	106	16	annual	DATE
ajfa-1289	107	1	5.2	CARDINAL
ajfa-1289	108	1	1999	DATE
ajfa-1289	108	2	1996	DATE
ajfa-1289	108	3	patten	GPE
ajfa-1289	108	4	1992	DATE
ajfa-1289	109	1	perry	PERSON
ajfa-1289	109	2	ballantain 2000	DATE
ajfa-1289	109	3	ho	PERSON
ajfa-1289	109	4	taylor 2007	PERSON
ajfa-1289	110	1	newson & deegan	ORG
ajfa-1289	110	2	2002	DATE
ajfa-1289	111	1	ahmad & sulaiman	ORG
ajfa-1289	111	2	2004	DATE
ajfa-1289	111	3	1999	DATE
ajfa-1289	111	4	ho & taylor	ORG
ajfa-1289	111	5	2007	DATE
ajfa-1289	111	6	newson & deegan	ORG
ajfa-1289	111	7	2002	DATE
ajfa-1289	111	8	stray & ballantine	ORG
ajfa-1289	111	9	2000	DATE
ajfa-1289	111	10	annual	DATE
ajfa-1289	111	11	thailand	GPE
ajfa-1289	112	1	5.3	CARDINAL
ajfa-1289	112	2	two	CARDINAL
ajfa-1289	113	1	own than 51 percent	PERCENT
ajfa-1289	114	1	more than 51 percent	PERCENT
ajfa-1289	115	1	anglo-american	NORP
ajfa-1289	115	2	tagesson	GPE
ajfa-1289	115	3	broberg, & collin	ORG
ajfa-1289	115	4	2009	DATE
ajfa-1289	117	1	canada	GPE
ajfa-1289	117	2	gordon	PERSON
ajfa-1289	117	3	2001	DATE
ajfa-1289	118	1	sweden	GPE
ajfa-1289	118	2	tagesson	GPE
ajfa-1289	119	1	2009	DATE
ajfa-1289	120	1	2000	DATE
ajfa-1289	121	1	italy	GPE
ajfa-1289	121	2	secci	GPE
ajfa-1289	121	3	2005	DATE
ajfa-1289	121	4	italian	NORP
ajfa-1289	121	5	annual	DATE
ajfa-1289	121	6	the asian journal of finance & accounting	ORG
ajfa-1289	121	7	2012	DATE
ajfa-1289	122	1	4	CARDINAL
ajfa-1289	122	2	1	CARDINAL
ajfa-1289	123	1	5.4	CARDINAL
ajfa-1289	123	2	two	CARDINAL
ajfa-1289	124	1	thailand	GPE
ajfa-1289	124	2	thailand	GPE
ajfa-1289	125	1	adams, hill, & roberts	ORG
ajfa-1289	125	2	1998	DATE
ajfa-1289	125	3	kolk	PERSON
ajfa-1289	125	4	walhain, & wateringen	ORG
ajfa-1289	125	5	2001	DATE
ajfa-1289	126	1	1996	DATE
ajfa-1289	126	2	jahamani	PERSON
ajfa-1289	126	3	2003	DATE
ajfa-1289	126	4	niskala & pretes	ORG
ajfa-1289	126	5	1995	DATE
ajfa-1289	126	6	stanwick & stanwick	ORG
ajfa-1289	126	7	2006	DATE
ajfa-1289	127	1	thai	NORP
ajfa-1289	127	2	annual	DATE
ajfa-1289	128	1	5.5	CARDINAL
ajfa-1289	128	2	four	CARDINAL
ajfa-1289	128	3	pricewaterhousecoopers	ORG
ajfa-1289	128	4	deloitte touche tohmasu	ORG
ajfa-1289	128	5	ernst & young	ORG
ajfa-1289	128	6	kpmg	ORG
ajfa-1289	128	7	joshi & gao	ORG
ajfa-1289	128	8	2009	DATE
ajfa-1289	128	9	four	CARDINAL
ajfa-1289	129	1	four	CARDINAL
ajfa-1289	130	1	1997	DATE
ajfa-1289	130	2	joshi & gao	ORG
ajfa-1289	130	3	2009	DATE
ajfa-1289	130	4	annual	DATE
ajfa-1289	131	1	5.6	CARDINAL
ajfa-1289	131	2	two	CARDINAL
ajfa-1289	132	1	asian	NORP
ajfa-1289	133	1	iu & batten	ORG
ajfa-1289	133	2	2001	DATE
ajfa-1289	134	1	1999	DATE
ajfa-1289	135	1	annual	DATE
ajfa-1289	136	1	annual	DATE
ajfa-1289	137	1	5.7	CARDINAL
ajfa-1289	137	2	asian	NORP
ajfa-1289	137	3	finance & accounting	ORG
ajfa-1289	137	4	2012	DATE
ajfa-1289	137	5	4	CARDINAL
ajfa-1289	137	6	1	CARDINAL
ajfa-1289	137	7	cowen	ORG
ajfa-1289	137	8	1987	DATE
ajfa-1289	138	1	1999	DATE
ajfa-1289	139	1	annual	DATE
ajfa-1289	139	2	annual	DATE
ajfa-1289	140	1	5.8	CARDINAL
ajfa-1289	140	2	one	CARDINAL
ajfa-1289	140	3	1981	DATE
ajfa-1289	141	1	joshi & gao	ORG
ajfa-1289	141	2	2009	DATE
ajfa-1289	142	1	kwok, & lau	ORG
ajfa-1289	142	2	1990	DATE
ajfa-1289	142	3	wallace & naser	ORG
ajfa-1289	142	4	1995	DATE
ajfa-1289	142	5	annual	DATE
ajfa-1289	143	1	5.9	CARDINAL
ajfa-1289	143	2	taylor	PERSON
ajfa-1289	143	3	2007	DATE
ajfa-1289	144	1	annual	DATE
ajfa-1289	144	2	annual	DATE
ajfa-1289	145	1	5.10	CARDINAL
ajfa-1289	146	1	firstly	ORDINAL
ajfa-1289	146	2	russo	NORP
ajfa-1289	146	3	1997	DATE
ajfa-1289	146	4	cohen et al	PERSON
ajfa-1289	146	5	1997	DATE
ajfa-1289	147	1	cohen et al	PERSON
ajfa-1289	147	2	1997	DATE
ajfa-1289	148	1	lenox	GPE
ajfa-1289	148	2	2001	DATE
ajfa-1289	148	3	mathur	PERSON
ajfa-1289	148	4	mathur	ORG
ajfa-1289	148	5	2000	DATE
ajfa-1289	150	1	connelly	PERSON
ajfa-1289	150	2	2004	DATE
ajfa-1289	150	3	stanwick	PERSON
ajfa-1289	150	4	2000	DATE
ajfa-1289	151	1	thai	NORP
ajfa-1289	151	2	annual	DATE
ajfa-1289	152	1	asian journal of finance & accounting	ORG
ajfa-1289	152	2	2012	DATE
ajfa-1289	152	3	4	CARDINAL
ajfa-1289	152	4	1	CARDINAL
ajfa-1289	153	1	annual	DATE
ajfa-1289	154	1	50	CARDINAL
ajfa-1289	154	2	2010	DATE
ajfa-1289	154	3	annual	DATE
ajfa-1289	154	4	10 per cent	MONEY
ajfa-1289	155	1	50	CARDINAL
ajfa-1289	155	2	guthrie	PERSON
ajfa-1289	155	3	parker, 1990	ORG
ajfa-1289	156	1	1995	DATE
ajfa-1289	156	2	deegan	ORG
ajfa-1289	156	3	gordon, 1996	ORG
ajfa-1289	158	1	2008	DATE
ajfa-1289	159	1	1	CARDINAL
ajfa-1289	159	2	five	CARDINAL
ajfa-1289	160	1	2002	DATE
ajfa-1289	162	1	17	CARDINAL
ajfa-1289	162	2	33	CARDINAL
ajfa-1289	163	1	1	CARDINAL
ajfa-1289	164	1	newson&deegan	PERSON
ajfa-1289	164	2	2002	DATE
ajfa-1289	164	3	1999	DATE
ajfa-1289	164	4	1996	DATE
ajfa-1289	165	1	robert	PERSON
ajfa-1289	165	2	1992	DATE
ajfa-1289	165	3	1991	DATE
ajfa-1289	165	4	4	CARDINAL
ajfa-1289	165	5	10	CARDINAL
ajfa-1289	165	6	3	CARDINAL
ajfa-1289	165	7	8	CARDINAL
ajfa-1289	165	8	10	CARDINAL
ajfa-1289	165	9	11	CARDINAL
ajfa-1289	165	10	4	CARDINAL
ajfa-1289	165	11	50	CARDINAL
ajfa-1289	166	1	annual	DATE
ajfa-1289	166	2	2002	DATE
ajfa-1289	167	1	60	CARDINAL
ajfa-1289	167	2	asian	NORP
ajfa-1289	167	3	finance & accounting	ORG
ajfa-1289	167	4	2012	DATE
ajfa-1289	167	5	4	CARDINAL
ajfa-1289	167	6	1	CARDINAL
ajfa-1289	167	7	20	CARDINAL
ajfa-1289	168	1	ho	NORP
ajfa-1289	168	2	taylor	PERSON
ajfa-1289	168	3	2007	DATE
ajfa-1289	168	4	2011	DATE
ajfa-1289	169	1	appendix a.	PERSON
ajfa-1289	169	2	annual	DATE
ajfa-1289	170	1	0	CARDINAL
ajfa-1289	170	2	4	CARDINAL
ajfa-1289	170	3	1996	DATE
ajfa-1289	170	4	0	CARDINAL
ajfa-1289	170	5	1	CARDINAL
ajfa-1289	171	1	2	CARDINAL
ajfa-1289	172	1	0	CARDINAL
ajfa-1289	172	2	4	CARDINAL
ajfa-1289	173	1	jones	PERSON
ajfa-1289	173	2	1999	DATE
ajfa-1289	174	1	one	CARDINAL
ajfa-1289	174	2	five	CARDINAL
ajfa-1289	175	1	jones	PERSON
ajfa-1289	175	2	1999	DATE
ajfa-1289	175	3	1996	DATE
ajfa-1289	178	1	annual	DATE
ajfa-1289	178	2	two	CARDINAL
ajfa-1289	181	1	0 or 1	CARDINAL
ajfa-1289	181	2	annual	DATE
ajfa-1289	181	3	0	CARDINAL
ajfa-1289	181	4	4	DATE
ajfa-1289	181	5	1996	DATE
ajfa-1289	182	1	annual	DATE
ajfa-1289	183	1	asian journal of finance & accounting	ORG
ajfa-1289	183	2	2012	DATE
ajfa-1289	183	3	4	CARDINAL
ajfa-1289	183	4	1	CARDINAL
ajfa-1289	183	5	2	CARDINAL
ajfa-1289	183	6	0 1 2 3 4	QUANTITY
ajfa-1289	183	7	1996	DATE
ajfa-1289	183	8	10	CARDINAL
ajfa-1289	184	1	belkaoui & karpik	ORG
ajfa-1289	184	2	1989	DATE
ajfa-1289	184	3	1996	DATE
ajfa-1289	185	1	1999	DATE
ajfa-1289	185	2	1996	DATE
ajfa-1289	185	3	patten	GPE
ajfa-1289	185	4	1992	DATE
ajfa-1289	185	5	1	CARDINAL
ajfa-1289	185	6	2	CARDINAL
ajfa-1289	186	1	1	CARDINAL
ajfa-1289	186	2	2	CARDINAL
ajfa-1289	186	3	1	CARDINAL
ajfa-1289	186	4	2	CARDINAL
ajfa-1289	186	5	1	CARDINAL
ajfa-1289	186	6	four	CARDINAL
ajfa-1289	186	7	2	CARDINAL
ajfa-1289	186	8	four	CARDINAL
ajfa-1289	186	9	1	CARDINAL
ajfa-1289	186	10	2	CARDINAL
ajfa-1289	189	1	17	CARDINAL
ajfa-1289	190	1	annual	DATE
ajfa-1289	190	2	thai	NORP
ajfa-1289	192	1	anova	ORG
ajfa-1289	193	1	7	CARDINAL
ajfa-1289	193	2	3	CARDINAL
ajfa-1289	193	3	annual	DATE
ajfa-1289	194	1	three	CARDINAL
ajfa-1289	195	1	annual	DATE
ajfa-1289	197	1	asian journal of finance & accounting	ORG
ajfa-1289	197	2	2012	DATE
ajfa-1289	197	3	4	CARDINAL
ajfa-1289	197	4	1	CARDINAL
ajfa-1289	197	5	annual	DATE
ajfa-1289	200	1	asian journal of finance & accounting	ORG
ajfa-1289	200	2	2012	DATE
ajfa-1289	200	3	4	CARDINAL
ajfa-1289	200	4	1	CARDINAL
ajfa-1289	200	5	3	CARDINAL
ajfa-1289	201	1	annual	DATE
ajfa-1289	201	2	1	CARDINAL
ajfa-1289	201	3	2	CARDINAL
ajfa-1289	201	4	3	CARDINAL
ajfa-1289	201	5	4	CARDINAL
ajfa-1289	201	6	5	CARDINAL
ajfa-1289	201	7	6	CARDINAL
ajfa-1289	201	8	7	CARDINAL
ajfa-1289	201	9	8. 9. 10	DATE
ajfa-1289	201	10	50 50	PERCENT
ajfa-1289	201	11	100	CARDINAL
ajfa-1289	201	12	100	CARDINAL
ajfa-1289	201	13	98	CARDINAL
ajfa-1289	201	14	66	CARDINAL
ajfa-1289	201	15	48	CARDINAL
ajfa-1289	201	16	1	CARDINAL
ajfa-1289	201	17	2	CARDINAL
ajfa-1289	201	18	3	CARDINAL
ajfa-1289	201	19	4	CARDINAL
ajfa-1289	201	20	5	CARDINAL
ajfa-1289	201	21	6	CARDINAL
ajfa-1289	201	22	7	CARDINAL
ajfa-1289	201	23	8. 9	DATE
ajfa-1289	201	24	10	CARDINAL
ajfa-1289	202	1	49 48	DATE
ajfa-1289	202	2	64	CARDINAL
ajfa-1289	202	3	38	CARDINAL
ajfa-1289	202	4	1	CARDINAL
ajfa-1289	202	5	2	CARDINAL
ajfa-1289	202	6	3	CARDINAL
ajfa-1289	202	7	4	CARDINAL
ajfa-1289	202	8	5	CARDINAL
ajfa-1289	202	9	6	CARDINAL
ajfa-1289	202	10	7	CARDINAL
ajfa-1289	202	11	8. 9	DATE
ajfa-1289	202	12	10	CARDINAL
ajfa-1289	203	1	44	CARDINAL
ajfa-1289	203	2	23 22	TIME
ajfa-1289	203	3	4	CARDINAL
ajfa-1289	203	4	eight	CARDINAL
ajfa-1289	203	5	only seven	CARDINAL
ajfa-1289	204	1	asian	NORP
ajfa-1289	204	2	finance & accounting	ORG
ajfa-1289	204	3	2012	DATE
ajfa-1289	204	4	4	CARDINAL
ajfa-1289	204	5	1	CARDINAL
ajfa-1289	204	6	annual	DATE
ajfa-1289	205	1	4	CARDINAL
ajfa-1289	206	1	tbl	ORG
ajfa-1289	207	1	1	CARDINAL
ajfa-1289	207	2	2	CARDINAL
ajfa-1289	207	3	3	CARDINAL
ajfa-1289	207	4	4	CARDINAL
ajfa-1289	207	5	5	CARDINAL
ajfa-1289	207	6	6	CARDINAL
ajfa-1289	207	7	7	CARDINAL
ajfa-1289	207	8	3 13 4 6 4 10	TIME
ajfa-1289	207	9	30.33	CARDINAL
ajfa-1289	207	10	19.70	MONEY
ajfa-1289	207	11	47.95	CARDINAL
ajfa-1289	207	12	50 24.66	CARDINAL
ajfa-1289	207	13	41.10	MONEY
ajfa-1289	207	14	thai	NORP
ajfa-1289	207	15	annual	DATE
ajfa-1289	208	1	1%	PERCENT
ajfa-1289	208	2	four	CARDINAL
ajfa-1289	208	3	four	CARDINAL
ajfa-1289	209	1	anova	ORG
ajfa-1289	209	2	1%	PERCENT
ajfa-1289	210	1	5	CARDINAL
ajfa-1289	211	1	asian	NORP
ajfa-1289	211	2	finance & accounting	ORG
ajfa-1289	211	3	2012	DATE
ajfa-1289	211	4	4	CARDINAL
ajfa-1289	211	5	1	CARDINAL
ajfa-1289	211	6	5	CARDINAL
ajfa-1289	212	1	max	PERSON
ajfa-1289	213	1	16.70	CARDINAL
ajfa-1289	213	2	9510.86	CARDINAL
ajfa-1289	213	3	3.1664 1.84	MONEY
ajfa-1289	213	4	164469.02	CARDINAL
ajfa-1289	213	5	1.47398	CARDINAL
ajfa-1289	213	6	.404	CARDINAL
ajfa-1289	213	7	1 1 14910	CARDINAL
ajfa-1289	213	8	83087	DATE
ajfa-1289	213	9	22.45	CARDINAL
ajfa-1289	213	10	2.091 2.83	MONEY
ajfa-1289	213	11	2.459	MONEY
ajfa-1289	213	12	2.140	CARDINAL
ajfa-1289	213	13	3.974 .407	QUANTITY
ajfa-1289	213	14	24.66	CARDINAL
ajfa-1289	213	15	3.220	MONEY
ajfa-1289	213	16	41	CARDINAL
ajfa-1289	213	17	18 .243	QUANTITY
ajfa-1289	213	18	.027	CARDINAL
ajfa-1289	214	1	.227	CARDINAL
ajfa-1289	217	1	four	CARDINAL
ajfa-1289	217	2	2=	CARDINAL
ajfa-1289	217	3	four	CARDINAL
ajfa-1289	217	4	2=	CARDINAL
ajfa-1289	217	5	2=	CARDINAL
ajfa-1289	217	6	asian journal of finance & accounting	ORG
ajfa-1289	217	7	2012	DATE
ajfa-1289	218	1	4	CARDINAL
ajfa-1289	218	2	1	CARDINAL
ajfa-1289	218	3	6	CARDINAL
ajfa-1289	219	1	annual	DATE
ajfa-1289	219	2	thailand	GPE
ajfa-1289	220	1	three	CARDINAL
ajfa-1289	221	1	firstly	ORDINAL
ajfa-1289	221	2	p<.90	NORP
ajfa-1289	221	3	10%	PERCENT
ajfa-1289	223	1	10%	PERCENT
ajfa-1289	225	1	10%	PERCENT
ajfa-1289	226	1	5%	PERCENT
ajfa-1289	228	1	6	CARDINAL
ajfa-1289	230	1	1.483(.147	DATE
ajfa-1289	232	1	2.024(.050	CARDINAL
ajfa-1289	233	1	1.708(.096	CARDINAL
ajfa-1289	234	1	-.520(.606	ORG
ajfa-1289	234	2	1.337(.190	DATE
ajfa-1289	236	1	0.256 0.032	QUANTITY
ajfa-1289	237	1	0.265	CARDINAL
ajfa-1289	238	1	ho	NORP
ajfa-1289	238	2	taylor	PERSON
ajfa-1289	238	3	2007	DATE
ajfa-1289	238	4	the asian journal of finance & accounting	ORG
ajfa-1289	238	5	2012	DATE
ajfa-1289	238	6	4	CARDINAL
ajfa-1289	238	7	1	CARDINAL
ajfa-1289	238	8	two	CARDINAL
ajfa-1289	239	1	ho	PERSON
ajfa-1289	239	2	taylor	PERSON
ajfa-1289	239	3	2007	DATE
ajfa-1289	240	1	ho	PERSON
ajfa-1289	240	2	taylor	PERSON
ajfa-1289	240	3	2007	DATE
ajfa-1289	241	1	two	CARDINAL
ajfa-1289	241	2	ho	PERSON
ajfa-1289	241	3	taylor	PERSON
ajfa-1289	241	4	2007	DATE
ajfa-1289	241	5	japan	GPE
ajfa-1289	241	6	thailand	GPE
ajfa-1289	242	1	annual	DATE
ajfa-1289	242	2	thai	NORP
ajfa-1289	243	1	thai	NORP
ajfa-1289	243	2	connelly	PERSON
ajfa-1289	243	3	2004	DATE
ajfa-1289	243	4	rahman et al	PERSON
ajfa-1289	243	5	2010	DATE
ajfa-1289	244	1	kuasirikun	GPE
ajfa-1289	245	1	2004	DATE
ajfa-1289	245	2	88 precent	QUANTITY
ajfa-1289	245	3	annual	DATE
ajfa-1289	245	4	2010	DATE
ajfa-1289	246	1	8	CARDINAL
ajfa-1289	246	2	annual	DATE
ajfa-1289	247	1	annual	DATE
ajfa-1289	251	1	thailand	GPE
ajfa-1289	251	2	japan	GPE
ajfa-1289	251	3	ho	PERSON
ajfa-1289	251	4	taylor	PERSON
ajfa-1289	251	5	2007	DATE
ajfa-1289	253	1	first	ORDINAL
ajfa-1289	253	2	annual	DATE
ajfa-1289	253	3	thailand	GPE
ajfa-1289	254	1	thai	NORP
ajfa-1289	256	1	the study asian journal of finance & accounting issn	ORG
ajfa-1289	256	2	2012	DATE
ajfa-1289	256	3	4	CARDINAL
ajfa-1289	256	4	1	CARDINAL
ajfa-1289	256	5	m. a. islam & c. deegan	ORG
ajfa-1289	256	6	2010	DATE
ajfa-1289	258	1	first	ORDINAL
ajfa-1289	258	2	50	CARDINAL
ajfa-1289	258	3	thai	NORP
ajfa-1289	260	1	second	ORDINAL
ajfa-1289	261	1	thai	NORP
ajfa-1289	262	1	adams	PERSON
ajfa-1289	262	2	c., hill, w.-y.	ORG
ajfa-1289	262	3	1998	DATE
ajfa-1289	263	1	western europe	LOC
ajfa-1289	264	1	british	NORP
ajfa-1289	264	2	30(1	CARDINAL
ajfa-1289	264	3	1-21	DATE
ajfa-1289	265	1	ahmad	PERSON
ajfa-1289	265	2	n. n. n., & sulaiman	PERSON
ajfa-1289	265	3	2004	DATE
ajfa-1289	266	1	malaysian	NORP
ajfa-1289	266	2	annual	DATE
ajfa-1289	267	1	ijcm	PERSON
ajfa-1289	267	2	14(1	CARDINAL
ajfa-1289	267	3	44	CARDINAL
ajfa-1289	268	1	balal	GPE
ajfa-1289	268	2	a. r.	PERSON
ajfa-1289	268	3	2000	DATE
ajfa-1289	269	1	bangladesh	GPE
ajfa-1289	270	1	7(3	CARDINAL
ajfa-1289	270	2	114	CARDINAL
ajfa-1289	271	1	http://dx.doi.org/10.1002/1099-0925(200009)7:3<114::aid-ema131>3.0.co;2-e	DATE
ajfa-1289	271	2	b. h., & karpik	ORG
ajfa-1289	271	3	p. g.	PERSON
ajfa-1289	271	4	1989	DATE
ajfa-1289	273	1	2(1	CARDINAL
ajfa-1289	273	2	36	CARDINAL
ajfa-1289	274	1	m. c.	PERSON
ajfa-1289	274	2	eugenio	GPE
ajfa-1289	274	3	t., & ribeiro	ORG
ajfa-1289	274	4	j. (	PERSON
ajfa-1289	274	5	2008	DATE
ajfa-1289	275	1	portugal	GPE
ajfa-1289	276	1	journal of communication management	ORG
ajfa-1289	276	2	12(2	DATE
ajfa-1289	276	3	136	CARDINAL
ajfa-1289	277	1	http://dx.doi.org/10.1108/13632540810881956 carrol	PERSON
ajfa-1289	277	2	a., & bucholtz	ORG
ajfa-1289	277	3	a. k.	PERSON
ajfa-1289	277	4	2006	DATE
ajfa-1289	279	1	thompson	ORG
ajfa-1289	280	1	cheng	PERSON
ajfa-1289	280	2	l. h., & fan	ORG
ajfa-1289	280	3	h. k.	PERSON
ajfa-1289	280	4	2010	DATE
ajfa-1289	281	1	taiwan	GPE
ajfa-1289	282	1	journal of business ethics	ORG
ajfa-1289	282	2	96	CARDINAL
ajfa-1289	282	3	435	CARDINAL
ajfa-1289	282	4	http://dx.doi.org/10.1007/s10551-010-0476-3	ORG
ajfa-1289	284	1	1999	DATE
ajfa-1289	285	1	korean	NORP
ajfa-1289	286	1	pacific accounting review	ORG
ajfa-1289	286	2	73	CARDINAL
ajfa-1289	287	1	p. m.	PERSON
ajfa-1289	287	2	2008	DATE
ajfa-1289	289	1	21(7	CARDINAL
ajfa-1289	289	2	asian journal of finance & accounting	ORG
ajfa-1289	289	3	2012	DATE
ajfa-1289	289	4	4	CARDINAL
ajfa-1289	289	5	1	CARDINAL
ajfa-1289	289	6	933-953	CARDINAL
ajfa-1289	290	1	j. t., & limpaphayom	PERSON
ajfa-1289	290	2	2004	DATE
ajfa-1289	291	1	thailand	GPE
ajfa-1289	292	1	13	CARDINAL
ajfa-1289	292	2	137	CARDINAL
ajfa-1289	293	1	cormier	ORG
ajfa-1289	293	2	d., & gordon	ORG
ajfa-1289	293	3	i. m.	PERSON
ajfa-1289	293	4	2001	DATE
ajfa-1289	295	1	14(5	CARDINAL
ajfa-1289	295	2	587-616	CARDINAL
ajfa-1289	296	1	cowen	GPE
ajfa-1289	296	2	s. s.	PERSON
ajfa-1289	296	3	ferreri	ORG
ajfa-1289	296	4	l. b.	PERSON
ajfa-1289	296	5	l. d.	PERSON
ajfa-1289	296	6	1987	DATE
ajfa-1289	298	1	12(2	DATE
ajfa-1289	298	2	111	CARDINAL
ajfa-1289	299	1	http://dx.doi.org/10.1016/0361-3682(87)90001-8 davey	PERSON
ajfa-1289	299	2	h. b.	PERSON
ajfa-1289	299	3	1982	DATE
ajfa-1289	300	1	new zealand	GPE
ajfa-1289	300	2	massey university	PERSON
ajfa-1289	301	1	deegan	ORG
ajfa-1289	301	2	2001	DATE
ajfa-1289	303	1	roseville	GPE
ajfa-1289	303	2	nsw	LOC
ajfa-1289	303	3	mcgraw-hill book company australia pty limited	ORG
ajfa-1289	304	1	deegan	PERSON
ajfa-1289	304	2	c. m.	PERSON
ajfa-1289	304	3	1996	DATE
ajfa-1289	305	1	australian	NORP
ajfa-1289	306	1	187	CARDINAL
ajfa-1289	307	1	donaldson	ORG
ajfa-1289	307	2	t., & preston	ORG
ajfa-1289	307	3	1995	DATE
ajfa-1289	309	1	academy of management review	ORG
ajfa-1289	309	2	20(1	CARDINAL
ajfa-1289	309	3	65	CARDINAL
ajfa-1289	310	1	freeman	PERSON
ajfa-1289	310	2	r. e.	PERSON
ajfa-1289	310	3	harrison	PERSON
ajfa-1289	310	4	j. e., & wick	PERSON
ajfa-1289	310	5	a. c.	PERSON
ajfa-1289	310	6	2007	DATE
ajfa-1289	312	1	yale university	ORG
ajfa-1289	313	1	gray,	ORG
ajfa-1289	313	2	r.	NORP
ajfa-1289	313	3	collison	PERSON
ajfa-1289	313	4	d., & bebbington	ORG
ajfa-1289	313	5	j.	PERSON
ajfa-1289	313	6	1998	DATE
ajfa-1289	315	1	today	DATE
ajfa-1289	316	1	gray,	ORG
ajfa-1289	316	2	r.	NORP
ajfa-1289	316	3	owen	PERSON
ajfa-1289	316	4	d., & adams	ORG
ajfa-1289	318	1	london	GPE
ajfa-1289	318	2	prentice hall	ORG
ajfa-1289	319	1	d., & milne	ORG
ajfa-1289	319	2	m. j. (	PERSON
ajfa-1289	319	3	1996	DATE
ajfa-1289	320	1	new zealand	GPE
ajfa-1289	321	1	9(1	CARDINAL
ajfa-1289	321	2	77	CARDINAL
ajfa-1289	322	1	henderson	GPE
ajfa-1289	322	2	s., & peirson	ORG
ajfa-1289	322	3	2004	DATE
ajfa-1289	324	1	pearson education australia	ORG
ajfa-1289	325	1	ho	PERSON
ajfa-1289	325	2	l. j.	PERSON
ajfa-1289	325	3	m. e.	PERSON
ajfa-1289	325	4	2007	DATE
ajfa-1289	326	1	the united states	GPE
ajfa-1289	326	2	japan	GPE
ajfa-1289	327	1	journal of international financial management	ORG
ajfa-1289	327	2	123-150	CARDINAL
ajfa-1289	328	1	g. b.	PERSON
ajfa-1289	328	2	1997	DATE
ajfa-1289	329	1	spanish	NORP
ajfa-1289	330	1	european	NORP
ajfa-1289	330	2	6(1	CARDINAL
ajfa-1289	330	3	45	CARDINAL
ajfa-1289	331	1	islam	NORP
ajfa-1289	331	2	m., & deegan	ORG
ajfa-1289	331	3	2010	DATE
ajfa-1289	332	1	social asian journal of finance & accounting	ORG
ajfa-1289	332	2	2012	DATE
ajfa-1289	332	3	4	CARDINAL
ajfa-1289	332	4	1	CARDINAL
ajfa-1289	332	5	two	CARDINAL
ajfa-1289	333	1	40(2	DATE
ajfa-1289	333	2	131	CARDINAL
ajfa-1289	334	1	islam	ORG
ajfa-1289	334	2	m. a.	PERSON
ajfa-1289	334	3	2010	DATE
ajfa-1289	335	1	two	CARDINAL
ajfa-1289	336	1	40(2	DATE
ajfa-1289	336	2	131	CARDINAL
ajfa-1289	337	1	j., & batten	ORG
ajfa-1289	337	2	j. (2001	ORG
ajfa-1289	338	1	oecd	ORG
ajfa-1289	338	2	asia	LOC
ajfa-1289	339	1	winter 2001	DATE
ajfa-1289	339	2	47	CARDINAL
ajfa-1289	340	1	jahamani	PERSON
ajfa-1289	340	2	y. f.	PERSON
ajfa-1289	340	3	2003	DATE
ajfa-1289	341	1	u.a.e	GPE
ajfa-1289	341	2	jordan	GPE
ajfa-1289	342	1	29(8	CARDINAL
ajfa-1289	342	2	37	CARDINAL
ajfa-1289	343	1	http://dx.doi.org/10.1108/03074350310768418 joshi	PERSON
ajfa-1289	343	2	p. l.	PERSON
ajfa-1289	343	3	s. s.	PERSON
ajfa-1289	343	4	2009	DATE
ajfa-1289	345	1	international journal of commerce & management	ORG
ajfa-1289	345	2	19(1	CARDINAL
ajfa-1289	345	3	27-44	DATE
ajfa-1289	346	1	kolk, a.	PERSON
ajfa-1289	346	2	walhain	GPE
ajfa-1289	346	3	s., & wateringen	ORG
ajfa-1289	346	4	s. (2001	ORG
ajfa-1289	347	1	250	CARDINAL
ajfa-1289	348	1	10(1	CARDINAL
ajfa-1289	348	2	15-28	CARDINAL
ajfa-1289	349	1	kuasirikun	GPE
ajfa-1289	349	2	n.	PERSON
ajfa-1289	349	3	2005	DATE
ajfa-1289	350	1	thailand	GPE
ajfa-1289	351	1	1035-1057	DATE
ajfa-1289	352	1	n., & sherer	ORG
ajfa-1289	352	2	2004	DATE
ajfa-1289	353	1	thailand	GPE
ajfa-1289	354	1	17(4	CARDINAL
ajfa-1289	354	2	629-660	CARDINAL
ajfa-1289	355	1	l. w.	PERSON
ajfa-1289	355	2	2009	DATE
ajfa-1289	357	1	north carolina	GPE
ajfa-1289	357	2	1-32	CARDINAL
ajfa-1289	358	1	llena	GPE
ajfa-1289	358	2	f.	ORG
ajfa-1289	358	3	monera	ORG
ajfa-1289	358	4	j. m.	PERSON
ajfa-1289	358	5	b.	PERSON
ajfa-1289	358	6	2007	DATE
ajfa-1289	359	1	spanish	NORP
ajfa-1289	359	2	annual	DATE
ajfa-1289	360	1	16	CARDINAL
ajfa-1289	360	2	50-63	CARDINAL
ajfa-1289	361	1	r., & stares	ORG
ajfa-1289	361	2	r.	PERSON
ajfa-1289	361	3	2005	DATE
ajfa-1289	363	1	14	CARDINAL
ajfa-1289	363	2	38	CARDINAL
ajfa-1289	364	1	http://dx.doi.org/10.1002/bse.427	CARDINAL
ajfa-1289	364	2	mukhopadbhyay	GPE
ajfa-1289	364	3	2006	DATE
ajfa-1289	365	1	thailand	GPE
ajfa-1289	365	2	oecd	ORG
ajfa-1289	366	1	asia-pacific trade	LOC
ajfa-1289	366	2	2(1	CARDINAL
ajfa-1289	366	3	25	CARDINAL
ajfa-1289	367	1	j.	PERSON
ajfa-1289	367	2	s.	PERSON
ajfa-1289	367	3	philip	GPE
ajfa-1289	367	4	n., & zylidopoulos	ORG
ajfa-1289	367	5	1997	DATE
ajfa-1289	368	1	finnish	NORP
ajfa-1289	368	2	canadian	NORP
ajfa-1289	369	1	business & society	ORG
ajfa-1289	369	2	296	CARDINAL
ajfa-1289	370	1	asian	NORP
ajfa-1289	370	2	finance & accounting	ORG
ajfa-1289	370	3	2012	DATE
ajfa-1289	370	4	4	CARDINAL
ajfa-1289	370	5	1	CARDINAL
ajfa-1289	371	1	2003	DATE
ajfa-1289	372	1	thailand	GPE
ajfa-1289	372	2	1980-2001	DATE
ajfa-1289	373	1	bangkok	GPE
ajfa-1289	374	1	newson, m., & deegan	ORG
ajfa-1289	374	2	2002	DATE
ajfa-1289	375	1	australia	GPE
ajfa-1289	375	2	singapore	GPE
ajfa-1289	375	3	south korea	GPE
ajfa-1289	376	1	the international journal of accounting	ORG
ajfa-1289	376	2	37	CARDINAL
ajfa-1289	376	3	183	CARDINAL
ajfa-1289	377	1	http://dx.doi.org/10.1016/s0020-7063(02)00151-6 ng	PERSON
ajfa-1289	377	2	l. w.	PERSON
ajfa-1289	377	3	1985	DATE
ajfa-1289	378	1	new zealand	GPE
ajfa-1289	378	2	1981	DATE
ajfa-1289	378	3	1982	DATE
ajfa-1289	378	4	and1983	GPE
ajfa-1289	379	1	massey university	PERSON
ajfa-1289	380	1	niskala	ORG
ajfa-1289	380	2	m., & pretes	ORG
ajfa-1289	380	3	m. (	PERSON
ajfa-1289	380	4	1995	DATE
ajfa-1289	381	1	finland	GPE
ajfa-1289	381	2	annual	DATE
ajfa-1289	382	1	20(6	CARDINAL
ajfa-1289	382	2	457	CARDINAL
ajfa-1289	383	1	patten	GPE
ajfa-1289	383	2	1992	DATE
ajfa-1289	384	1	alaskan	NORP
ajfa-1289	385	1	471	CARDINAL
ajfa-1289	386	1	j. (	PERSON
ajfa-1289	386	2	2002	DATE
ajfa-1289	388	1	7(3	CARDINAL
ajfa-1289	388	2	169	CARDINAL
ajfa-1289	389	1	s. a. b. a.	PERSON
ajfa-1289	389	2	r. b.	PERSON
ajfa-1289	389	3	w. n. b. w.	PERSON
ajfa-1289	389	4	2010	DATE
ajfa-1289	390	1	malaysia	GPE
ajfa-1289	390	2	thailand	GPE
ajfa-1289	390	3	singapore	GPE
ajfa-1289	391	1	22	CARDINAL
ajfa-1289	391	2	november 2010	DATE
ajfa-1289	391	3	29(2	CARDINAL
ajfa-1289	391	4	46	CARDINAL
ajfa-1289	391	5	s.	GPE
ajfa-1289	391	6	davey, h., & low	ORG
ajfa-1289	391	7	m. (	PERSON
ajfa-1289	391	8	2006	DATE
ajfa-1289	392	1	thailand	GPE
ajfa-1289	393	1	accounting& management	ORG
ajfa-1289	393	2	3(1	CARDINAL
ajfa-1289	393	3	67	CARDINAL
ajfa-1289	394	1	http://dx.doi.org/10.1108/11766090610659751 roberts	PERSON
ajfa-1289	394	2	r.	PERSON
ajfa-1289	394	3	1992	DATE
ajfa-1289	395	1	595-612	CARDINAL
ajfa-1289	396	1	d. (	GPE
ajfa-1289	396	2	2005	DATE
ajfa-1289	397	1	italian	NORP
ajfa-1289	398	1	13	CARDINAL
ajfa-1289	398	2	135	CARDINAL
ajfa-1289	399	1	http://dx.doi.org/10.1002/csr.96 stanwick	PERSON
ajfa-1289	399	2	p., & stanwick	ORG
ajfa-1289	399	3	s. (2006	ORG
ajfa-1289	400	1	japanese	NORP
ajfa-1289	401	1	american academy of business	ORG
ajfa-1289	401	2	9(1	CARDINAL
ajfa-1289	401	3	1-7	DATE
ajfa-1289	401	4	s., & ballantine	ORG
ajfa-1289	401	5	j. (	PERSON
ajfa-1289	401	6	2000	DATE
ajfa-1289	403	1	7(4	CARDINAL
ajfa-1289	403	2	165	CARDINAL
ajfa-1289	404	1	tagesson	GPE
ajfa-1289	404	2	t.	GPE
ajfa-1289	404	3	broberg	GPE
ajfa-1289	404	4	p., & collin	ORG
ajfa-1289	404	5	s. o.	PERSON
ajfa-1289	404	6	2009	DATE
ajfa-1289	405	1	swedish	NORP
ajfa-1289	406	1	16	CARDINAL
ajfa-1289	406	2	352	CARDINAL
ajfa-1289	407	1	b. y. k.	PERSON
ajfa-1289	407	2	p. k.	PERSON
ajfa-1289	407	3	kwok	PERSON
ajfa-1289	407	4	m. c. m., & lau	PERSON
ajfa-1289	407	5	l. w. c.	PERSON
ajfa-1289	407	6	1990	DATE
ajfa-1289	408	1	asian	NORP
ajfa-1289	408	2	finance & accounting	ORG
ajfa-1289	408	3	2012	DATE
ajfa-1289	408	4	4	CARDINAL
ajfa-1289	408	5	1	CARDINAL
ajfa-1289	408	6	hong kong	GPE
ajfa-1289	409	1	the international journal of accounting	ORG
ajfa-1289	409	2	540	CARDINAL
ajfa-1289	410	1	wallace	PERSON
ajfa-1289	410	2	r. s. o.	PERSON
ajfa-1289	410	3	naser	PERSON
ajfa-1289	410	4	1995	DATE
ajfa-1289	411	1	annual	DATE
ajfa-1289	411	2	hong kong	GPE
ajfa-1289	412	1	journal of accounting	ORG
ajfa-1289	412	2	311	CARDINAL
ajfa-1289	413	1	2007	DATE
ajfa-1289	414	1	thailand	GPE
ajfa-1289	415	1	asean	GPE
ajfa-1289	415	2	24(1	CARDINAL
ajfa-1289	415	3	138	CARDINAL
ajfa-1289	416	1	http://dx.doi.org/10.1355/ae24-1h williams	PERSON
ajfa-1289	416	2	s. m.	PERSON
ajfa-1289	416	3	1999	DATE
ajfa-1289	417	1	asia-pacific region	LOC
ajfa-1289	418	1	the international journal of accounting	ORG
ajfa-1289	418	2	209-238	CARDINAL
ajfa-1289	420	1	1	CARDINAL
ajfa-1289	420	2	2	CARDINAL
ajfa-1289	420	3	3	CARDINAL
ajfa-1289	420	4	4	CARDINAL
ajfa-1289	420	5	5	CARDINAL
ajfa-1289	420	6	6	CARDINAL
ajfa-1289	420	7	7	CARDINAL
ajfa-1289	420	8	8	CARDINAL
ajfa-1289	420	9	9	CARDINAL
ajfa-1289	420	10	10	CARDINAL
ajfa-1289	420	11	11	CARDINAL
ajfa-1289	420	12	asian journal of finance & accounting	ORG
ajfa-1289	420	13	2012	DATE
ajfa-1289	420	14	4	CARDINAL
ajfa-1289	420	15	1	CARDINAL
ajfa-1289	420	16	92 12	CARDINAL
ajfa-1289	420	17	13	CARDINAL
ajfa-1289	420	18	14	CARDINAL
ajfa-1289	420	19	15	CARDINAL
ajfa-1289	420	20	16	CARDINAL
ajfa-1289	420	21	17	CARDINAL
ajfa-1289	420	22	18	CARDINAL
ajfa-1289	420	23	19	CARDINAL
ajfa-1289	420	24	20	CARDINAL