id	sid	eid	entity	type
ajfa-13259	1	1	microsoft	ORG
ajfa-13259	1	2	13259-48467	DATE
ajfa-13259	1	3	asian	NORP
ajfa-13259	1	4	finance & accounting	ORG
ajfa-13259	1	5	1946-052x 2018	CARDINAL
ajfa-13259	1	6	10	CARDINAL
ajfa-13259	1	7	1	CARDINAL
ajfa-13259	1	8	428	CARDINAL
ajfa-13259	1	9	bangladesh	GPE
ajfa-13259	1	10	mohsina akter	PERSON
ajfa-13259	1	11	jahangirnagar university	ORG
ajfa-13259	1	12	dhaka-1342	DATE
ajfa-13259	1	13	bangladesh e-mail	ORG
ajfa-13259	2	1	muhammad muhiuddin	PERSON
ajfa-13259	2	2	mirpur	GPE
ajfa-13259	2	3	bangladesh e-mail	ORG
ajfa-13259	2	4	april 7, 2018	DATE
ajfa-13259	2	5	may 17, 2018	DATE
ajfa-13259	2	6	june 29, 2018	DATE
ajfa-13259	3	1	cgpa	GPE
ajfa-13259	4	1	271	CARDINAL
ajfa-13259	4	2	five	CARDINAL
ajfa-13259	4	3	bangladesh	GPE
ajfa-13259	6	1	five variables three	CARDINAL
ajfa-13259	7	1	cgpa	PERSON
ajfa-13259	8	1	first	ORDINAL
ajfa-13259	8	2	bangladesh	GPE
ajfa-13259	8	3	asian	NORP
ajfa-13259	8	4	finance & accounting	ORG
ajfa-13259	8	5	1946-052x 2018	CARDINAL
ajfa-13259	8	6	10	CARDINAL
ajfa-13259	8	7	1	CARDINAL
ajfa-13259	8	8	429	CARDINAL
ajfa-13259	9	1	bangladesh	GPE
ajfa-13259	10	1	bangladesh	GPE
ajfa-13259	11	1	asian journal of finance & accounting	ORG
ajfa-13259	11	2	1946-052x 2018	CARDINAL
ajfa-13259	12	1	10	CARDINAL
ajfa-13259	12	2	1	CARDINAL
ajfa-13259	12	3	430 1	DATE
ajfa-13259	14	1	bangladesh	GPE
ajfa-13259	15	1	the institute of chartered	ORG
ajfa-13259	15	2	bangladesh	GPE
ajfa-13259	16	1	2017	CARDINAL
ajfa-13259	16	2	1,674	CARDINAL
ajfa-13259	16	3	4,321	CARDINAL
ajfa-13259	16	4	june 2017	DATE
ajfa-13259	16	5	1,305	CARDINAL
ajfa-13259	16	6	the year	DATE
ajfa-13259	17	1	the period of 1994	DATE
ajfa-13259	17	2	2017	DATE
ajfa-13259	18	1	1,674	CARDINAL
ajfa-13259	18	2	south asian	NORP
ajfa-13259	19	1	world bank	ORG
ajfa-13259	19	2	2015	CARDINAL
ajfa-13259	19	3	the last five years	DATE
ajfa-13259	19	4	bangladesh	GPE
ajfa-13259	19	5	10 percent	PERCENT
ajfa-13259	22	1	2017	CARDINAL
ajfa-13259	22	2	2006	DATE
ajfa-13259	22	3	2009	DATE
ajfa-13259	22	4	nga	PERSON
ajfa-13259	22	5	mun	PERSON
ajfa-13259	22	6	2013	DATE
ajfa-13259	22	7	cgpa	PERSON
ajfa-13259	23	1	two	CARDINAL
ajfa-13259	23	2	two	CARDINAL
ajfa-13259	24	1	australia	GPE
ajfa-13259	24	2	calero	ORG
ajfa-13259	24	3	2006	DATE
ajfa-13259	24	4	malaysia	GPE
ajfa-13259	24	5	jaaffar	NORP
ajfa-13259	24	6	2017	DATE
ajfa-13259	24	7	canada	GPE
ajfa-13259	24	8	felton et al.	ORG
ajfa-13259	24	9	1994	DATE
ajfa-13259	24	10	japan	GPE
ajfa-13259	24	11	2006	DATE
ajfa-13259	24	12	2009	DATE
ajfa-13259	24	13	bangladesh	GPE
ajfa-13259	27	1	section 2	LAW
ajfa-13259	28	1	section 3	LAW
ajfa-13259	28	2	section 4	LAW
ajfa-13259	28	3	asian journal of finance & accounting	ORG
ajfa-13259	28	4	1946-052x 2018	CARDINAL
ajfa-13259	29	1	10	CARDINAL
ajfa-13259	29	2	1	CARDINAL
ajfa-13259	29	3	431	CARDINAL
ajfa-13259	30	1	2	CARDINAL
ajfa-13259	30	2	demagalhaes et al.	PERSON
ajfa-13259	30	3	2011	DATE
ajfa-13259	30	4	uyar	ORG
ajfa-13259	30	5	kuzay	PERSON
ajfa-13259	30	6	2011	DATE
ajfa-13259	30	7	2015	DATE
ajfa-13259	30	8	ahmed et al.	PERSON
ajfa-13259	30	9	1997	DATE
ajfa-13259	30	10	odia	PERSON
ajfa-13259	30	11	2013	DATE
ajfa-13259	30	12	byrne	PERSON
ajfa-13259	30	13	willis	PERSON
ajfa-13259	30	14	2005	DATE
ajfa-13259	30	15	samsuri et al.	ORG
ajfa-13259	30	16	2016	DATE
ajfa-13259	33	1	rahman	PERSON
ajfa-13259	33	2	2014	DATE
ajfa-13259	35	1	five	CARDINAL
ajfa-13259	36	1	1	CARDINAL
ajfa-13259	36	2	bangladesh	GPE
ajfa-13259	37	1	annual	DATE
ajfa-13259	37	2	2017	CARDINAL
ajfa-13259	37	3	july 2017	DATE
ajfa-13259	37	4	1,538	CARDINAL
ajfa-13259	37	5	105	CARDINAL
ajfa-13259	39	1	byrne	ORG
ajfa-13259	39	2	willis	PERSON
ajfa-13259	39	3	2005	DATE
ajfa-13259	39	4	irish	NORP
ajfa-13259	40	1	nelson	PERSON
ajfa-13259	40	2	1996	DATE
ajfa-13259	42	1	2009	DATE
ajfa-13259	42	2	japanese	NORP
ajfa-13259	43	1	1	CARDINAL
ajfa-13259	44	1	2	CARDINAL
ajfa-13259	45	1	chen et al.	PERSON
ajfa-13259	45	2	2005	DATE
ajfa-13259	46	1	jones	PERSON
ajfa-13259	46	2	wright	PERSON
ajfa-13259	46	3	2011	DATE
ajfa-13259	46	4	byrne et al.	PERSON
ajfa-13259	46	5	2012	DATE
ajfa-13259	46	6	their final school year	DATE
ajfa-13259	47	1	ahmed et al.(1997	PERSON
ajfa-13259	47	2	new zealand	GPE
ajfa-13259	48	1	the asian journal of finance & accounting	ORG
ajfa-13259	48	2	1946-052x 2018	CARDINAL
ajfa-13259	48	3	10	CARDINAL
ajfa-13259	48	4	1	CARDINAL
ajfa-13259	48	5	432	CARDINAL
ajfa-13259	50	1	2009	DATE
ajfa-13259	50	2	japan	GPE
ajfa-13259	51	1	hypothesis2	ORG
ajfa-13259	53	1	3	CARDINAL
ajfa-13259	53	2	every year	DATE
ajfa-13259	53	3	bangladesh	GPE
ajfa-13259	54	1	ugc	ORG
ajfa-13259	54	2	2016	DATE
ajfa-13259	54	3	42	CARDINAL
ajfa-13259	54	4	95	CARDINAL
ajfa-13259	54	5	bangladesh	GPE
ajfa-13259	55	1	hossain	PERSON
ajfa-13259	55	2	2012	DATE
ajfa-13259	56	1	2015	CARDINAL
ajfa-13259	56	2	bangladesh	GPE
ajfa-13259	59	1	bangladesh	GPE
ajfa-13259	60	1	4	CARDINAL
ajfa-13259	60	2	cgpa	PERSON
ajfa-13259	60	3	the world bank	ORG
ajfa-13259	60	4	2015	DATE
ajfa-13259	61	1	bangladesh	GPE
ajfa-13259	62	1	cgpa	PERSON
ajfa-13259	63	1	cgpa	PERSON
ajfa-13259	64	1	4	CARDINAL
ajfa-13259	65	1	5	CARDINAL
ajfa-13259	65	2	2010	DATE
ajfa-13259	65	3	2005	DATE
ajfa-13259	65	4	2009	DATE
ajfa-13259	66	1	2006	DATE
ajfa-13259	66	2	2010	DATE
ajfa-13259	66	3	byrne et al	PERSON
ajfa-13259	67	1	2012	DATE
ajfa-13259	67	2	uyar	ORG
ajfa-13259	67	3	kuzay	PERSON
ajfa-13259	67	4	2011	DATE
ajfa-13259	68	1	estes	PERSON
ajfa-13259	68	2	1982	DATE
ajfa-13259	69	1	world bank	ORG
ajfa-13259	69	2	2015	DATE
ajfa-13259	70	1	asian	NORP
ajfa-13259	70	2	finance & accounting	ORG
ajfa-13259	70	3	1946-052x 2018	CARDINAL
ajfa-13259	71	1	10	CARDINAL
ajfa-13259	71	2	1	CARDINAL
ajfa-13259	71	3	433 5	DATE
ajfa-13259	73	1	3	CARDINAL
ajfa-13259	73	2	3.1	CARDINAL
ajfa-13259	74	1	first	ORDINAL
ajfa-13259	74	2	two	CARDINAL
ajfa-13259	74	3	bangladesh	GPE
ajfa-13259	76	1	271	CARDINAL
ajfa-13259	76	2	5	CARDINAL
ajfa-13259	76	3	bangladesh	GPE
ajfa-13259	77	1	300	CARDINAL
ajfa-13259	78	1	271	CARDINAL
ajfa-13259	79	1	159	CARDINAL
ajfa-13259	79	2	two	CARDINAL
ajfa-13259	79	3	112	CARDINAL
ajfa-13259	79	4	three	CARDINAL
ajfa-13259	79	5	bangladesh	GPE
ajfa-13259	80	1	cgpa	PERSON
ajfa-13259	81	1	3.2	CARDINAL
ajfa-13259	81	2	five	CARDINAL
ajfa-13259	81	3	cgpa	PERSON
ajfa-13259	81	4	five	CARDINAL
ajfa-13259	83	1	4	CARDINAL
ajfa-13259	83	2	1	CARDINAL
ajfa-13259	84	1	271	CARDINAL
ajfa-13259	84	2	five	CARDINAL
ajfa-13259	85	1	58.6 percent	PERCENT
ajfa-13259	85	2	two	CARDINAL
ajfa-13259	85	3	41.3 percent	PERCENT
ajfa-13259	85	4	three	CARDINAL
ajfa-13259	85	5	bangladesh	GPE
ajfa-13259	86	1	61.2 percent	PERCENT
ajfa-13259	86	2	38.7 percent	PERCENT
ajfa-13259	87	1	asian	NORP
ajfa-13259	87	2	finance & accounting	ORG
ajfa-13259	87	3	1946-052x 2018	CARDINAL
ajfa-13259	88	1	10	CARDINAL
ajfa-13259	88	2	1 ajfa.macrothink.org	CARDINAL
ajfa-13259	88	3	434	CARDINAL
ajfa-13259	88	4	1	CARDINAL
ajfa-13259	88	5	159	CARDINAL
ajfa-13259	88	6	58.6	CARDINAL
ajfa-13259	88	7	41.3	CARDINAL
ajfa-13259	88	8	166	CARDINAL
ajfa-13259	88	9	105	CARDINAL
ajfa-13259	88	10	38.7	CARDINAL
ajfa-13259	88	11	173	CARDINAL
ajfa-13259	88	12	63.8	CARDINAL
ajfa-13259	88	13	49	CARDINAL
ajfa-13259	88	14	18.08	CARDINAL
ajfa-13259	88	15	26	CARDINAL
ajfa-13259	88	16	9.59	CARDINAL
ajfa-13259	88	17	23 8.48	CARDINAL
ajfa-13259	90	1	chi square	FAC
ajfa-13259	90	2	1	CARDINAL
ajfa-13259	92	1	2	CARDINAL
ajfa-13259	93	1	43 percent	PERCENT
ajfa-13259	93	2	57 percent	PERCENT
ajfa-13259	93	3	33 percent	PERCENT
ajfa-13259	93	4	67 percent	PERCENT
ajfa-13259	94	1	two	CARDINAL
ajfa-13259	95	1	5 percent	PERCENT
ajfa-13259	96	1	1	CARDINAL
ajfa-13259	96	2	bangladesh	GPE
ajfa-13259	97	1	2	CARDINAL
ajfa-13259	97	2	166	CARDINAL
ajfa-13259	97	3	85	CARDINAL
ajfa-13259	97	4	0.57	CARDINAL
ajfa-13259	97	5	81	DATE
ajfa-13259	97	6	0.67	CARDINAL
ajfa-13259	97	7	2.56 0.11	CARDINAL
ajfa-13259	97	8	105	CARDINAL
ajfa-13259	97	9	65	CARDINAL
ajfa-13259	97	10	0.43	CARDINAL
ajfa-13259	97	11	40	DATE
ajfa-13259	97	12	0.33	CARDINAL
ajfa-13259	97	13	2	CARDINAL
ajfa-13259	98	1	four	CARDINAL
ajfa-13259	99	1	3	CARDINAL
ajfa-13259	99	2	four	CARDINAL
ajfa-13259	100	1	70 percent	PERCENT
ajfa-13259	101	1	183	CARDINAL
ajfa-13259	101	2	105	CARDINAL
ajfa-13259	102	1	15	CARDINAL
ajfa-13259	102	2	26	CARDINAL
ajfa-13259	102	3	18	CARDINAL
ajfa-13259	102	4	23	CARDINAL
ajfa-13259	103	1	asian	NORP
ajfa-13259	103	2	finance & accounting	ORG
ajfa-13259	103	3	1946-052x 2018	CARDINAL
ajfa-13259	103	4	10	CARDINAL
ajfa-13259	103	5	1	CARDINAL
ajfa-13259	103	6	435	CARDINAL
ajfa-13259	104	1	2	CARDINAL
ajfa-13259	104	2	0.05	CARDINAL
ajfa-13259	105	1	3	CARDINAL
ajfa-13259	105	2	173	CARDINAL
ajfa-13259	105	3	49	CARDINAL
ajfa-13259	105	4	26	CARDINAL
ajfa-13259	105	5	23	CARDINAL
ajfa-13259	106	1	105	CARDINAL
ajfa-13259	106	2	0.7	CARDINAL
ajfa-13259	106	3	29	CARDINAL
ajfa-13259	106	4	0.19	CARDINAL
ajfa-13259	106	5	11	DATE
ajfa-13259	106	6	0.07	CARDINAL
ajfa-13259	106	7	5	CARDINAL
ajfa-13259	106	8	0.03	CARDINAL
ajfa-13259	106	9	14.59	CARDINAL
ajfa-13259	106	10	0.0021	CARDINAL
ajfa-13259	106	11	0.56	CARDINAL
ajfa-13259	106	12	20	CARDINAL
ajfa-13259	106	13	0.17	CARDINAL
ajfa-13259	106	14	15	CARDINAL
ajfa-13259	106	15	0.12	CARDINAL
ajfa-13259	106	16	18	CARDINAL
ajfa-13259	106	17	0.15	CARDINAL
ajfa-13259	106	18	3	CARDINAL
ajfa-13259	106	19	two	CARDINAL
ajfa-13259	107	1	two	CARDINAL
ajfa-13259	108	1	4	CARDINAL
ajfa-13259	108	2	only 17 percent	PERCENT
ajfa-13259	108	3	83 percent	PERCENT
ajfa-13259	109	1	3	CARDINAL
ajfa-13259	110	1	4	CARDINAL
ajfa-13259	110	2	112	CARDINAL
ajfa-13259	110	3	159	CARDINAL
ajfa-13259	110	4	26	CARDINAL
ajfa-13259	110	5	0.17	CARDINAL
ajfa-13259	110	6	124	CARDINAL
ajfa-13259	110	7	0.83	CARDINAL
ajfa-13259	110	8	77.57	CARDINAL
ajfa-13259	111	1	0.71	CARDINAL
ajfa-13259	111	2	35	DATE
ajfa-13259	111	3	0.29	CARDINAL
ajfa-13259	111	4	4	CARDINAL
ajfa-13259	112	1	cgpa	PERSON
ajfa-13259	113	1	cgpa	PERSON
ajfa-13259	113	2	cgpa	PERSON
ajfa-13259	114	1	four	CARDINAL
ajfa-13259	114	2	5	CARDINAL
ajfa-13259	114	3	5	CARDINAL
ajfa-13259	115	1	cgpa	PERSON
ajfa-13259	116	1	0.05	CARDINAL
ajfa-13259	117	1	4	CARDINAL
ajfa-13259	118	1	asian journal of finance & accounting	ORG
ajfa-13259	118	2	1946-052x 2018	CARDINAL
ajfa-13259	119	1	10	CARDINAL
ajfa-13259	119	2	1	CARDINAL
ajfa-13259	119	3	436	CARDINAL
ajfa-13259	119	4	5	CARDINAL
ajfa-13259	119	5	cgpa	PERSON
ajfa-13259	119	6	2-2.5	CARDINAL
ajfa-13259	119	7	13	CARDINAL
ajfa-13259	119	8	2.51	CARDINAL
ajfa-13259	119	9	3.01-3.5	CARDINAL
ajfa-13259	119	10	131	CARDINAL
ajfa-13259	119	11	3.514	CARDINAL
ajfa-13259	119	12	63	CARDINAL
ajfa-13259	119	13	4	CARDINAL
ajfa-13259	119	14	0.03	CARDINAL
ajfa-13259	119	15	13	CARDINAL
ajfa-13259	119	16	0.11	CARDINAL
ajfa-13259	119	17	73	DATE
ajfa-13259	119	18	0.6	CARDINAL
ajfa-13259	119	19	32	CARDINAL
ajfa-13259	119	20	0.26	CARDINAL
ajfa-13259	119	21	3.0841 0.3788	CARDINAL
ajfa-13259	119	22	a ca 9	CARDINAL
ajfa-13259	119	23	12	CARDINAL
ajfa-13259	119	24	0.1	CARDINAL
ajfa-13259	119	25	58	DATE
ajfa-13259	119	26	0.53	CARDINAL
ajfa-13259	119	27	31	CARDINAL
ajfa-13259	119	28	0.28	CARDINAL
ajfa-13259	119	29	5	CARDINAL
ajfa-13259	119	30	6	CARDINAL
ajfa-13259	119	31	four	CARDINAL
ajfa-13259	122	1	5	CARDINAL
ajfa-13259	122	2	0.05	CARDINAL
ajfa-13259	123	1	6	CARDINAL
ajfa-13259	123	2	15000	CARDINAL
ajfa-13259	123	3	32) 15001-35000	DATE
ajfa-13259	123	4	167	CARDINAL
ajfa-13259	123	5	35001-55000	CARDINAL
ajfa-13259	123	6	39	CARDINAL
ajfa-13259	123	7	55000	CARDINAL
ajfa-13259	123	8	25	CARDINAL
ajfa-13259	123	9	0.13	CARDINAL
ajfa-13259	123	10	107	CARDINAL
ajfa-13259	123	11	0.73	CARDINAL
ajfa-13259	123	12	15	CARDINAL
ajfa-13259	123	13	0.1	CARDINAL
ajfa-13259	123	14	5	CARDINAL
ajfa-13259	123	15	0.03	CARDINAL
ajfa-13259	123	16	22.505	CARDINAL
ajfa-13259	123	17	0.0000	MONEY
ajfa-13259	123	18	0.51	CARDINAL
ajfa-13259	123	19	24	CARDINAL
ajfa-13259	123	20	0.21	CARDINAL
ajfa-13259	123	21	20	CARDINAL
ajfa-13259	123	22	0.17	CARDINAL
ajfa-13259	123	23	5	CARDINAL
ajfa-13259	124	1	bangladesh	GPE
ajfa-13259	124	2	53.5 percent	PERCENT
ajfa-13259	125	1	five	CARDINAL
ajfa-13259	125	2	three	CARDINAL
ajfa-13259	126	1	one	CARDINAL
ajfa-13259	126	2	2009	DATE
ajfa-13259	126	3	quinter	ORG
ajfa-13259	126	4	2011	DATE
ajfa-13259	126	5	cgpa	PERSON
ajfa-13259	129	1	bangladesh	GPE
ajfa-13259	130	1	one	CARDINAL
ajfa-13259	130	2	bangladesh	GPE
ajfa-13259	131	1	bangladesh	GPE
ajfa-13259	131	2	south asian	NORP
ajfa-13259	131	3	india	GPE
ajfa-13259	131	4	nepal	GPE
ajfa-13259	131	5	sri lanka	GPE
ajfa-13259	133	1	asian	NORP
ajfa-13259	133	2	finance & accounting	ORG
ajfa-13259	133	3	1946-052x 2018	CARDINAL
ajfa-13259	133	4	10	CARDINAL
ajfa-13259	133	5	1	CARDINAL
ajfa-13259	133	6	437	CARDINAL
ajfa-13259	135	1	firstly	ORDINAL
ajfa-13259	136	1	first	ORDINAL
ajfa-13259	137	1	secondly	ORDINAL
ajfa-13259	137	2	only six	CARDINAL
ajfa-13259	141	1	first	ORDINAL
ajfa-13259	141	2	bangladesh	GPE
ajfa-13259	142	1	bangladesh	GPE
ajfa-13259	143	1	ahmed	PERSON
ajfa-13259	143	2	k.	PERSON
ajfa-13259	143	3	alam	PERSON
ajfa-13259	143	4	k. f., & alam	PERSON
ajfa-13259	143	5	1997	DATE
ajfa-13259	144	1	new zealand	GPE
ajfa-13259	145	1	6(4	CARDINAL
ajfa-13259	145	2	325-335	CARDINAL
ajfa-13259	146	1	https://doi.org/10.1080/096392897331398 byrne	PERSON
ajfa-13259	146	2	m., & willis	ORG
ajfa-13259	146	3	2005	DATE
ajfa-13259	147	1	irish	NORP
ajfa-13259	148	1	14(4	CARDINAL
ajfa-13259	148	2	367	CARDINAL
ajfa-13259	149	1	m., willis	PERSON
ajfa-13259	149	2	j.	PERSON
ajfa-13259	149	3	2012	DATE
ajfa-13259	151	1	the international journal of management education	ORG
ajfa-13259	151	2	10(2	DATE
ajfa-13259	151	3	101–111	CARDINAL
ajfa-13259	152	1	chen	PERSON
ajfa-13259	152	2	k.t.	GPE
ajfa-13259	152	3	d. (	GPE
ajfa-13259	152	4	2005	DATE
ajfa-13259	154	1	5	CARDINAL
ajfa-13259	154	2	14-31	DATE
ajfa-13259	155	1	demagalhaes	GPE
ajfa-13259	155	2	r.	NORP
ajfa-13259	155	3	wilde, h., & fitzgerald	ORG
ajfa-13259	155	4	l. r.	PERSON
ajfa-13259	155	5	2011	DATE
ajfa-13259	157	1	11(2	CARDINAL
ajfa-13259	158	1	dibabe	PERSON
ajfa-13259	158	2	t. m.	PERSON
ajfa-13259	158	3	a. w.	PERSON
ajfa-13259	158	4	g. a.	PERSON
ajfa-13259	158	5	2015	CARDINAL
ajfa-13259	159	1	bahir dar university	ORG
ajfa-13259	160	1	6(5	CARDINAL
ajfa-13259	160	2	146	CARDINAL
ajfa-13259	161	1	k.,& quinter	ORG
ajfa-13259	161	2	2011	DATE
ajfa-13259	162	1	kisumu municipality	GPE
ajfa-13259	162	2	kenya	GPE
ajfa-13259	163	1	journal of emerging	ORG
ajfa-13259	163	2	2(2	CARDINAL
ajfa-13259	163	3	81-87	DATE
ajfa-13259	164	1	felton	PERSON
ajfa-13259	164	2	s.	GPE
ajfa-13259	164	3	n., & northey	ORG
ajfa-13259	164	4	1994	DATE
ajfa-13259	166	1	9(1	CARDINAL
ajfa-13259	167	1	asian journal of finance & accounting	ORG
ajfa-13259	167	2	1946-052x 2018	CARDINAL
ajfa-13259	167	3	10	CARDINAL
ajfa-13259	167	4	1	CARDINAL
ajfa-13259	167	5	438	CARDINAL
ajfa-13259	167	6	t., & tournas	ORG
ajfa-13259	167	7	2009	DATE
ajfa-13259	169	1	asian	NORP
ajfa-13259	169	2	17	CARDINAL
ajfa-13259	169	3	136	CARDINAL
ajfa-13259	170	1	hossain	PERSON
ajfa-13259	170	2	m. e., & siddique	PERSON
ajfa-13259	170	3	2012	DATE
ajfa-13259	172	1	asian	NORP
ajfa-13259	172	2	1(1	CARDINAL
ajfa-13259	172	3	106	CARDINAL
ajfa-13259	173	1	jaaffar	PERSON
ajfa-13259	173	2	m. y.	PERSON
ajfa-13259	173	3	abdul aziz	PERSON
ajfa-13259	173	4	d.	NORP
ajfa-13259	173	5	ibrahim	PERSON
ajfa-13259	173	6	m. a.	PERSON
ajfa-13259	173	7	jaafar sidik	PERSON
ajfa-13259	173	8	m. h.	PERSON
ajfa-13259	173	9	m.	PERSON
ajfa-13259	173	10	abdullah sani	PERSON
ajfa-13259	173	11	a.	PERSON
ajfa-13259	173	12	a.	PERSON
ajfa-13259	173	13	2017	CARDINAL
ajfa-13259	175	1	shs	ORG
ajfa-13259	175	2	36, 00008	DATE
ajfa-13259	176	1	jaaffar	PERSON
ajfa-13259	176	2	m. y.	PERSON
ajfa-13259	176	3	syed ibrahim	PERSON
ajfa-13259	176	4	s. n.	PERSON
ajfa-13259	176	5	mohd pauzi	PERSON
ajfa-13259	176	6	n. f.	PERSON
ajfa-13259	176	7	shamsudin	GPE
ajfa-13259	176	8	a.	GPE
ajfa-13259	176	9	karim	GPE
ajfa-13259	176	10	m. s.	PERSON
ajfa-13259	176	11	ahmad	PERSON
ajfa-13259	176	12	k.	PERSON
ajfa-13259	177	1	muhammad	PERSON
ajfa-13259	177	2	a.	PERSON
ajfa-13259	177	3	2017	CARDINAL
ajfa-13259	178	1	36	CARDINAL
ajfa-13259	178	2	00035	DATE
ajfa-13259	179	1	jones	PERSON
ajfa-13259	179	2	s.h.	ORG
ajfa-13259	179	3	wright	PERSON
ajfa-13259	179	4	m. (	PERSON
ajfa-13259	179	5	2011	DATE
ajfa-13259	181	1	8	CARDINAL
ajfa-13259	181	2	7	CARDINAL
ajfa-13259	182	1	p. k.	PERSON
ajfa-13259	183	1	2010	DATE
ajfa-13259	186	1	11	CARDINAL
ajfa-13259	186	2	58-73	DATE
ajfa-13259	187	1	j. e. (	PERSON
ajfa-13259	188	1	first-year	DATE
ajfa-13259	188	2	the university of pretoria	ORG
ajfa-13259	188	3	meditari accountancy research	ORG
ajfa-13259	188	4	13	CARDINAL
ajfa-13259	188	5	35	CARDINAL
ajfa-13259	189	1	& mun	PERSON
ajfa-13259	189	2	s.w.	GPE
ajfa-13259	189	3	2013	DATE
ajfa-13259	190	1	malaysian	NORP
ajfa-13259	191	1	55(6	CARDINAL
ajfa-13259	191	2	500-519	CARDINAL
ajfa-13259	192	1	j., & ogiedu	ORG
ajfa-13259	192	2	k.	PERSON
ajfa-13259	192	3	2013	DATE
ajfa-13259	193	1	nigerian	NORP
ajfa-13259	194	1	3(3	CARDINAL
ajfa-13259	194	2	89	CARDINAL
ajfa-13259	195	1	r.w.	GPE
ajfa-13259	195	2	1982	DATE
ajfa-13259	197	1	57(4	DATE
ajfa-13259	197	2	785	CARDINAL
ajfa-13259	198	1	samsuri	ORG
ajfa-13259	198	2	a. s. b.	PERSON
ajfa-13259	198	3	arifin	GPE
ajfa-13259	198	4	t. r. b. t.	PERSON
ajfa-13259	198	5	s. b.	PERSON
ajfa-13259	198	6	2016	DATE
ajfa-13259	200	1	international journal of academic research	ORG
ajfa-13259	200	2	6(3	CARDINAL
ajfa-13259	200	3	78-88	DATE
ajfa-13259	201	1	hiramatsu	GPE
ajfa-13259	201	2	k., & boland	ORG
ajfa-13259	201	3	g.	PERSON
ajfa-13259	201	4	2009	DATE
ajfa-13259	202	1	japan	GPE
ajfa-13259	203	1	asian	NORP
ajfa-13259	203	2	17(1	CARDINAL
ajfa-13259	203	3	5-22	CARDINAL
ajfa-13259	204	1	asian	NORP
ajfa-13259	204	2	finance & accounting	ORG
ajfa-13259	204	3	1946-052x 2018	CARDINAL
ajfa-13259	205	1	10	CARDINAL
ajfa-13259	205	2	1	CARDINAL
ajfa-13259	205	3	439	CARDINAL
ajfa-13259	205	4	s., & boland	ORG
ajfa-13259	205	5	2006	DATE
ajfa-13259	205	6	japan	GPE
ajfa-13259	206	1	asian	NORP
ajfa-13259	206	2	14	CARDINAL
ajfa-13259	206	3	1/2	CARDINAL
ajfa-13259	206	4	149-67	CARDINAL
ajfa-13259	207	1	https://doi.org/10.1108/13217340610729518 tabassum	PERSON
ajfa-13259	207	2	a.& rahman	ORG
ajfa-13259	207	3	t.	GPE
ajfa-13259	207	4	2014	DATE
ajfa-13259	208	1	bangladesh	GPE
ajfa-13259	209	1	world journal of social sciences	ORG
ajfa-13259	209	2	4(3	CARDINAL
ajfa-13259	209	3	39	CARDINAL
ajfa-13259	210	1	tan	GPE
ajfa-13259	210	2	l.m.	GPE
ajfa-13259	210	3	f. (2006	PERSON
ajfa-13259	212	1	167	CARDINAL
ajfa-13259	214	1	the institute of chartered	ORG
ajfa-13259	215	1	2017	CARDINAL
ajfa-13259	216	1	annual	DATE
ajfa-13259	216	2	2017	DATE
ajfa-13259	216	3	2016-2017	CARDINAL
ajfa-13259	217	1	dhaka	GPE
ajfa-13259	217	2	bangladesh	GPE
ajfa-13259	217	3	http://www.icab.org.bd/icabweb/webnewseventnoticecir/view/378509	NORP
ajfa-13259	218	1	jackling	PERSON
ajfa-13259	218	2	b., & calero	ORG
ajfa-13259	218	3	2006	DATE
ajfa-13259	219	1	australia	GPE
ajfa-13259	220	1	419	CARDINAL
ajfa-13259	221	1	university grants commission	ORG
ajfa-13259	221	2	43th	ORDINAL
ajfa-13259	221	3	annual	DATE
ajfa-13259	222	1	dhaka	GPE
ajfa-13259	222	2	bangladesh	GPE
ajfa-13259	223	1	uyar, a.	ORG
ajfa-13259	223	2	a. h., & kuzey	ORG
ajfa-13259	223	3	2011	DATE
ajfa-13259	224	1	ofa turkish university	ORG
ajfa-13259	225	1	american journal of business education	ORG
ajfa-13259	225	2	4(10	CARDINAL
ajfa-13259	225	3	29	CARDINAL
ajfa-13259	226	1	https://doi.org/10.19030/ajbe.v4i10.6061 world bank	ORG
ajfa-13259	227	1	2015	CARDINAL
ajfa-13259	228	1	bangladesh	GPE
ajfa-13259	229	1	world bank office	ORG
ajfa-13259	229	2	dhaka	GPE
ajfa-13259	229	3	bangladesh	GPE
ajfa-13259	229	4	y worthington	PERSON
ajfa-13259	229	5	a.c.	GPE
ajfa-13259	229	6	2003	DATE
ajfa-13259	231	1	261-281	CARDINAL