id	sid	eid	entity	type
ajfa-13261	1	1	asian journal of finance & accounting	ORG
ajfa-13261	1	2	1946-052x 2018	CARDINAL
ajfa-13261	1	3	10	CARDINAL
ajfa-13261	1	4	1	CARDINAL
ajfa-13261	1	5	407	CARDINAL
ajfa-13261	1	6	singapore nunthapin chantachaimongkol	GPE
ajfa-13261	1	7	dalian university of technology	ORG
ajfa-13261	1	8	dalian	GPE
ajfa-13261	1	9	china	GPE
ajfa-13261	1	10	chen department of management and economics	ORG
ajfa-13261	1	11	dalian university of technology	ORG
ajfa-13261	1	12	dalian	GPE
ajfa-13261	1	13	china	GPE
ajfa-13261	1	14	april 7, 2018	DATE
ajfa-13261	1	15	june 27, 2018	DATE
ajfa-13261	1	16	june 27, 2018	DATE
ajfa-13261	1	17	singapore	GPE
ajfa-13261	2	1	asean	GPE
ajfa-13261	2	2	212	CARDINAL
ajfa-13261	2	3	3	CARDINAL
ajfa-13261	2	4	22	CARDINAL
ajfa-13261	2	5	2011-2015	DATE
ajfa-13261	2	6	110	CARDINAL
ajfa-13261	3	1	10	CARDINAL
ajfa-13261	6	1	singapore	GPE
ajfa-13261	6	2	southeast asia region	LOC
ajfa-13261	7	1	southeast asia	LOC
ajfa-13261	7	2	asia	LOC
ajfa-13261	8	1	singapore asian journal of finance & accounting	ORG
ajfa-13261	8	2	1946-052x 2018	CARDINAL
ajfa-13261	8	3	10	CARDINAL
ajfa-13261	8	4	408 1	CARDINAL
ajfa-13261	8	5	the last few decades	DATE
ajfa-13261	10	1	the association of southeast asian	ORG
ajfa-13261	11	1	zainon	CARDINAL
ajfa-13261	12	1	2014	DATE
ajfa-13261	12	2	zainol	PERSON
ajfa-13261	12	3	2014	DATE
ajfa-13261	12	4	malaysia	GPE
ajfa-13261	13	1	haniffa	ORG
ajfa-13261	13	2	cooke	PERSON
ajfa-13261	13	3	2002	DATE
ajfa-13261	13	4	only two	CARDINAL
ajfa-13261	13	5	annual	DATE
ajfa-13261	13	6	malaysian	NORP
ajfa-13261	14	1	al	ORG
ajfa-13261	15	1	2009	DATE
ajfa-13261	15	2	malaysia	GPE
ajfa-13261	17	1	2012	DATE
ajfa-13261	17	2	between 20.1%-50%	PERCENT
ajfa-13261	17	3	20%	PERCENT
ajfa-13261	17	4	greater than 50%	PERCENT
ajfa-13261	18	1	indonesia	GPE
ajfa-13261	19	1	luo et al	PERSON
ajfa-13261	20	1	2006	DATE
ajfa-13261	20	2	singapore	GPE
ajfa-13261	21	1	2006	DATE
ajfa-13261	21	2	malaysia	GPE
ajfa-13261	22	1	malaysia	GPE
ajfa-13261	23	1	htay et al	PERSON
ajfa-13261	24	1	2011	DATE
ajfa-13261	25	1	singapore	GPE
ajfa-13261	25	2	eng	GPE
ajfa-13261	25	3	2003	DATE
ajfa-13261	26	1	2012	DATE
ajfa-13261	26	2	vietnam	GPE
ajfa-13261	28	1	asian journal of finance & accounting	ORG
ajfa-13261	28	2	1946-052x 2018	CARDINAL
ajfa-13261	29	1	10	CARDINAL
ajfa-13261	29	2	1	CARDINAL
ajfa-13261	29	3	409	CARDINAL
ajfa-13261	29	4	cheng	PERSON
ajfa-13261	29	5	courtenay	PERSON
ajfa-13261	29	6	2006	DATE
ajfa-13261	29	7	singapore	GPE
ajfa-13261	30	1	hieu	PERSON
ajfa-13261	30	2	2015	CARDINAL
ajfa-13261	30	3	vietnam	GPE
ajfa-13261	31	1	craig	ORG
ajfa-13261	31	2	diga	PERSON
ajfa-13261	31	3	1998	DATE
ajfa-13261	31	4	five	CARDINAL
ajfa-13261	31	5	asean	GPE
ajfa-13261	31	6	indonesia	GPE
ajfa-13261	31	7	malaysia	GPE
ajfa-13261	31	8	philippines	GPE
ajfa-13261	31	9	singapore	GPE
ajfa-13261	31	10	thailand	GPE
ajfa-13261	32	1	0.05	CARDINAL
ajfa-13261	33	1	asean	GPE
ajfa-13261	34	1	singapore	GPE
ajfa-13261	35	1	2	CARDINAL
ajfa-13261	38	1	2012	DATE
ajfa-13261	38	2	sharma	ORG
ajfa-13261	38	3	2013	DATE
ajfa-13261	39	1	two	CARDINAL
ajfa-13261	40	1	jensen	PERSON
ajfa-13261	40	2	1976	DATE
ajfa-13261	42	1	one	CARDINAL
ajfa-13261	45	1	asian journal of finance & accounting	ORG
ajfa-13261	45	2	1946-052x 2018	CARDINAL
ajfa-13261	45	3	10	CARDINAL
ajfa-13261	45	4	1	CARDINAL
ajfa-13261	45	5	410	CARDINAL
ajfa-13261	45	6	watts	LOC
ajfa-13261	45	7	1990	DATE
ajfa-13261	45	8	2011	DATE
ajfa-13261	45	9	nielsen	GPE
ajfa-13261	45	10	2002	DATE
ajfa-13261	47	1	singapore	GPE
ajfa-13261	48	1	3	CARDINAL
ajfa-13261	48	2	3.1	CARDINAL
ajfa-13261	50	1	two	CARDINAL
ajfa-13261	52	1	2003	DATE
ajfa-13261	52	2	2005	DATE
ajfa-13261	52	3	barako et al.	PERSON
ajfa-13261	52	4	2006	DATE
ajfa-13261	52	5	hassan et al	PERSON
ajfa-13261	52	6	2009	DATE
ajfa-13261	52	7	trang	GPE
ajfa-13261	52	8	phuong	ORG
ajfa-13261	52	9	2015	DATE
ajfa-13261	53	1	3.2	CARDINAL
ajfa-13261	54	1	singapore	GPE
ajfa-13261	54	2	singapore	GPE
ajfa-13261	54	3	asia	LOC
ajfa-13261	55	1	1	CARDINAL
ajfa-13261	55	2	singapore	GPE
ajfa-13261	55	3	the year	DATE
ajfa-13261	55	4	sgx	ORG
ajfa-13261	55	5	2002	DATE
ajfa-13261	55	6	singapore stock exchange	ORG
ajfa-13261	55	7	2004	DATE
ajfa-13261	55	8	council singapore the company act	ORG
ajfa-13261	55	9	chapter 50) 2006	LAW
ajfa-13261	55	10	singapore	GPE
ajfa-13261	55	11	chapter 289) 2006	LAW
ajfa-13261	55	12	singapore	GPE
ajfa-13261	55	13	singapore	GPE
ajfa-13261	55	14	chapter 12) 2011	LAW
ajfa-13261	55	15	2017	CARDINAL
ajfa-13261	55	16	singapore	GPE
ajfa-13261	55	17	singapore	GPE
ajfa-13261	55	18	2012	DATE
ajfa-13261	55	19	singapore	GPE
ajfa-13261	55	20	singapore stock exchange	ORG
ajfa-13261	55	21	the author asian journal of finance & accounting issn	ORG
ajfa-13261	55	22	1946-052x 2018	CARDINAL
ajfa-13261	56	1	10	CARDINAL
ajfa-13261	56	2	1	CARDINAL
ajfa-13261	56	3	411	CARDINAL
ajfa-13261	56	4	1	CARDINAL
ajfa-13261	56	5	singapore	GPE
ajfa-13261	56	6	four	CARDINAL
ajfa-13261	57	1	first	ORDINAL
ajfa-13261	57	2	singapore	GPE
ajfa-13261	58	1	3.3	CARDINAL
ajfa-13261	60	1	yurtoglu	PERSON
ajfa-13261	60	2	2013	DATE
ajfa-13261	62	1	oecd	ORG
ajfa-13261	62	2	1999	DATE
ajfa-13261	63	1	1995	DATE
ajfa-13261	64	1	jensen	PERSON
ajfa-13261	64	2	1976	DATE
ajfa-13261	64	3	2007	DATE
ajfa-13261	66	1	two	CARDINAL
ajfa-13261	66	2	anglo-american	NORP
ajfa-13261	67	1	anglo-american	NORP
ajfa-13261	67	2	uk	GPE
ajfa-13261	67	3	us	GPE
ajfa-13261	67	4	australia	GPE
ajfa-13261	67	5	canada	GPE
ajfa-13261	67	6	new zealand	GPE
ajfa-13261	69	1	european	NORP
ajfa-13261	69	2	germany	GPE
ajfa-13261	69	3	austria	GPE
ajfa-13261	69	4	netherland	GPE
ajfa-13261	69	5	scandinavia	LOC
ajfa-13261	69	6	france	GPE
ajfa-13261	69	7	belgium	GPE
ajfa-13261	71	1	three	CARDINAL
ajfa-13261	71	2	2011	DATE
ajfa-13261	71	3	2008	DATE
ajfa-13261	71	4	asian	NORP
ajfa-13261	71	5	finance & accounting	ORG
ajfa-13261	71	6	1946-052x 2018	CARDINAL
ajfa-13261	71	7	10	CARDINAL
ajfa-13261	71	8	1	CARDINAL
ajfa-13261	71	9	412	CARDINAL
ajfa-13261	73	1	3.4	CARDINAL
ajfa-13261	75	1	two	CARDINAL
ajfa-13261	81	1	craig	PERSON
ajfa-13261	81	2	diga	ORG
ajfa-13261	81	3	1998	DATE
ajfa-13261	81	4	alberti-alhtaybat	ORG
ajfa-13261	81	5	al	ORG
ajfa-13261	81	6	2012	DATE
ajfa-13261	81	7	abdullah	PERSON
ajfa-13261	81	8	2013	DATE
ajfa-13261	81	9	eng	GPE
ajfa-13261	81	10	2003	DATE
ajfa-13261	83	1	owusu-ansah	ORG
ajfa-13261	83	2	1998	DATE
ajfa-13261	83	3	archambault & archambault	ORG
ajfa-13261	83	4	2003	DATE
ajfa-13261	83	5	barako	ORG
ajfa-13261	83	6	hancock, & izan	ORG
ajfa-13261	83	7	2006	DATE
ajfa-13261	83	8	qu & leung	ORG
ajfa-13261	83	9	2006	DATE
ajfa-13261	83	10	galani	NORP
ajfa-13261	83	11	alexandridis, & stavropoulos	ORG
ajfa-13261	83	12	2011	DATE
ajfa-13261	84	1	2016	DATE
ajfa-13261	85	1	2016	CARDINAL
ajfa-13261	85	2	eu	ORG
ajfa-13261	86	1	al-janadi	ORG
ajfa-13261	87	1	2013	DATE
ajfa-13261	88	1	asian journal of finance & accounting	ORG
ajfa-13261	88	2	1946-052x 2018	CARDINAL
ajfa-13261	88	3	10	CARDINAL
ajfa-13261	88	4	1	CARDINAL
ajfa-13261	88	5	413	CARDINAL
ajfa-13261	88	6	2015	CARDINAL
ajfa-13261	88	7	islamic	NORP
ajfa-13261	88	8	gulf council	ORG
ajfa-13261	89	1	yang et al	PERSON
ajfa-13261	89	2	uk	GPE
ajfa-13261	90	1	lim et al.	PERSON
ajfa-13261	90	2	2007	DATE
ajfa-13261	90	3	australia	GPE
ajfa-13261	92	1	garcía-meca	PERSON
ajfa-13261	92	2	2010	DATE
ajfa-13261	93	1	agyei-mensah	ORG
ajfa-13261	93	2	2016	DATE
ajfa-13261	93	3	ghana	GPE
ajfa-13261	94	1	ho	PERSON
ajfa-13261	94	2	wong	PERSON
ajfa-13261	94	3	2001	DATE
ajfa-13261	94	4	hong kong	GPE
ajfa-13261	94	5	0.05	CARDINAL
ajfa-13261	95	1	al-sultan	PERSON
ajfa-13261	95	2	2010	DATE
ajfa-13261	95	3	kuwait	GPE
ajfa-13261	96	1	2012	DATE
ajfa-13261	97	1	4	CARDINAL
ajfa-13261	101	1	4.1	CARDINAL
ajfa-13261	104	1	2014	DATE
ajfa-13261	104	2	al-janadi et al.	ORG
ajfa-13261	104	3	2016	DATE
ajfa-13261	104	4	mandzila	ORG
ajfa-13261	104	5	2016	DATE
ajfa-13261	105	1	asian	NORP
ajfa-13261	105	2	finance & accounting	ORG
ajfa-13261	105	3	1946-052x 2018	CARDINAL
ajfa-13261	105	4	10	CARDINAL
ajfa-13261	105	5	1	CARDINAL
ajfa-13261	105	6	414	CARDINAL
ajfa-13261	105	7	cheung et al.	PERSON
ajfa-13261	105	8	2007	DATE
ajfa-13261	105	9	akhtaruddin et al.	PERSON
ajfa-13261	105	10	2009	DATE
ajfa-13261	105	11	al-janadi et al.	ORG
ajfa-13261	105	12	2013	DATE
ajfa-13261	105	13	al.	PERSON
ajfa-13261	105	14	2015	DATE
ajfa-13261	105	15	2016	DATE
ajfa-13261	105	16	yang et al.	PERSON
ajfa-13261	106	1	singapore	GPE
ajfa-13261	107	1	singapore	GPE
ajfa-13261	107	2	4.2	CARDINAL
ajfa-13261	108	1	two	CARDINAL
ajfa-13261	109	1	first	ORDINAL
ajfa-13261	109	2	daily	DATE
ajfa-13261	110	1	second	ORDINAL
ajfa-13261	114	1	zainol, 2014	ORG
ajfa-13261	114	2	agyei-mensah	ORG
ajfa-13261	114	3	2016	DATE
ajfa-13261	114	4	al-janadi et al.	ORG
ajfa-13261	114	5	2016	DATE
ajfa-13261	114	6	mandzila	ORG
ajfa-13261	114	7	2016	DATE
ajfa-13261	114	8	ben-amar	PERSON
ajfa-13261	115	1	cheung et al	PERSON
ajfa-13261	115	2	2007	DATE
ajfa-13261	115	3	huafang	PERSON
ajfa-13261	115	4	jianguo	PERSON
ajfa-13261	115	5	2007	DATE
ajfa-13261	115	6	lim et al	PERSON
ajfa-13261	116	1	2007	DATE
ajfa-13261	117	1	al	ORG
ajfa-13261	117	2	2009	DATE
ajfa-13261	117	3	yuen et al	PERSON
ajfa-13261	117	4	2009	DATE
ajfa-13261	117	5	2010	DATE
ajfa-13261	117	6	garcía-meca	PERSON
ajfa-13261	117	7	2010	DATE
ajfa-13261	117	8	htay et al	PERSON
ajfa-13261	118	1	2011	DATE
ajfa-13261	118	2	2012	DATE
ajfa-13261	118	3	barros et al	PERSON
ajfa-13261	119	1	2013	DATE
ajfa-13261	120	1	2013	DATE
ajfa-13261	121	1	al	ORG
ajfa-13261	121	2	2015	DATE
ajfa-13261	121	3	2015	DATE
ajfa-13261	123	1	cheng	PERSON
ajfa-13261	123	2	courtenay	PERSON
ajfa-13261	123	3	2006	DATE
ajfa-13261	125	1	al-janadi et al	PERSON
ajfa-13261	126	1	2013	DATE
ajfa-13261	127	1	singapore	GPE
ajfa-13261	128	1	singapore	GPE
ajfa-13261	128	2	asian	NORP
ajfa-13261	128	3	finance & accounting	ORG
ajfa-13261	128	4	1946-052x 2018	CARDINAL
ajfa-13261	128	5	10	CARDINAL
ajfa-13261	128	6	1	CARDINAL
ajfa-13261	128	7	415 4.3	CARDINAL
ajfa-13261	129	1	two	CARDINAL
ajfa-13261	139	1	barros et al	PERSON
ajfa-13261	140	1	2013	DATE
ajfa-13261	140	2	france	GPE
ajfa-13261	141	1	yang et al	PERSON
ajfa-13261	142	1	singapore	GPE
ajfa-13261	142	2	the year	DATE
ajfa-13261	143	1	two	CARDINAL
ajfa-13261	143	2	the year	DATE
ajfa-13261	143	3	singapore	GPE
ajfa-13261	143	4	singapore	GPE
ajfa-13261	143	5	4.4	CARDINAL
ajfa-13261	146	1	asian	NORP
ajfa-13261	146	2	finance & accounting	ORG
ajfa-13261	146	3	1946-052x 2018	CARDINAL
ajfa-13261	147	1	10	CARDINAL
ajfa-13261	147	2	1	CARDINAL
ajfa-13261	147	3	416	CARDINAL
ajfa-13261	148	1	yang et al.	PERSON
ajfa-13261	148	2	the united kingdom	GPE
ajfa-13261	148	3	uk	GPE
ajfa-13261	150	1	singapore	GPE
ajfa-13261	150	2	4.5	CARDINAL
ajfa-13261	151	1	yuen et al	PERSON
ajfa-13261	152	1	2009	DATE
ajfa-13261	152	2	zainol	PERSON
ajfa-13261	152	3	2014	DATE
ajfa-13261	152	4	2016	DATE
ajfa-13261	153	1	haniffa	PERSON
ajfa-13261	153	2	cooke	PERSON
ajfa-13261	153	3	2002	DATE
ajfa-13261	154	1	eng	GPE
ajfa-13261	154	2	2003	DATE
ajfa-13261	154	3	huafang	PERSON
ajfa-13261	154	4	jianguo	PERSON
ajfa-13261	154	5	2007	DATE
ajfa-13261	154	6	2010	DATE
ajfa-13261	154	7	al-janadi et al	ORG
ajfa-13261	155	1	2013	DATE
ajfa-13261	157	1	one	CARDINAL
ajfa-13261	158	1	4.6	CARDINAL
ajfa-13261	162	1	ho	PERSON
ajfa-13261	162	2	wong	PERSON
ajfa-13261	162	3	2001	DATE
ajfa-13261	163	1	barako et al	PERSON
ajfa-13261	163	2	2006	DATE
ajfa-13261	163	3	yuen et al	PERSON
ajfa-13261	163	4	2009	DATE
ajfa-13261	163	5	al-shammari	PERSON
ajfa-13261	163	6	al-sultan	PERSON
ajfa-13261	163	7	2010	DATE
ajfa-13261	163	8	barros et al	PERSON
ajfa-13261	163	9	2013	DATE
ajfa-13261	164	1	h6	ORG
ajfa-13261	164	2	singapore	GPE
ajfa-13261	164	3	4.7	CARDINAL
ajfa-13261	165	1	audit committee effectiveness agency	ORG
ajfa-13261	167	1	asian journal of finance & accounting	ORG
ajfa-13261	167	2	1946-052x 2018	CARDINAL
ajfa-13261	168	1	10	CARDINAL
ajfa-13261	168	2	417	CARDINAL
ajfa-13261	169	1	2012	DATE
ajfa-13261	169	2	zainol	PERSON
ajfa-13261	169	3	2014	DATE
ajfa-13261	170	1	singapore	GPE
ajfa-13261	171	1	two	CARDINAL
ajfa-13261	171	2	the year	DATE
ajfa-13261	171	3	singapore	GPE
ajfa-13261	171	4	singapore	GPE
ajfa-13261	171	5	5	CARDINAL
ajfa-13261	172	1	5.1	CARDINAL
ajfa-13261	173	1	between the years 2011	DATE
ajfa-13261	173	2	2015	DATE
ajfa-13261	175	1	50	CARDINAL
ajfa-13261	175	2	singapore	GPE
ajfa-13261	175	3	2014	DATE
ajfa-13261	177	1	annual	DATE
ajfa-13261	177	2	the year 2011 to 2015	DATE
ajfa-13261	177	3	singapore	GPE
ajfa-13261	177	4	2011 2015	DATE
ajfa-13261	177	5	22	CARDINAL
ajfa-13261	177	6	five year	DATE
ajfa-13261	177	7	2011	DATE
ajfa-13261	177	8	110	CARDINAL
ajfa-13261	178	1	5.2	CARDINAL
ajfa-13261	179	1	asean	ORG
ajfa-13261	179	2	asean	ORG
ajfa-13261	179	3	annual	DATE
ajfa-13261	180	1	212	CARDINAL
ajfa-13261	180	2	three	CARDINAL
ajfa-13261	180	3	76	CARDINAL
ajfa-13261	180	4	68	CARDINAL
ajfa-13261	180	5	68	CARDINAL
ajfa-13261	181	1	1	CARDINAL
ajfa-13261	181	2	0	CARDINAL
ajfa-13261	183	1	asian	NORP
ajfa-13261	183	2	finance & accounting	ORG
ajfa-13261	183	3	1946-052x 2018	CARDINAL
ajfa-13261	184	1	10	CARDINAL
ajfa-13261	184	2	1	CARDINAL
ajfa-13261	184	3	418	CARDINAL
ajfa-13261	185	1		CARDINAL
ajfa-13261	185	2	asean	ORG
ajfa-13261	187	1	0	CARDINAL
ajfa-13261	187	2	212	CARDINAL
ajfa-13261	187	3	1	CARDINAL
ajfa-13261	187	4	100%	PERCENT
ajfa-13261	188	1		CARDINAL
ajfa-13261	190	1	1	CARDINAL
ajfa-13261	190	2	di	ORG
ajfa-13261	190	3	0	CARDINAL
ajfa-13261	190	4	5.3	CARDINAL
ajfa-13261	190	5	ordinary least square	QUANTITY
ajfa-13261	191	1	singapore	GPE
ajfa-13261	191	2	10	CARDINAL
ajfa-13261	193	1	+ 𝛽1 𝐵𝑆𝐼𝑍𝐸𝑖𝑡 + 𝛽2 𝐵𝐼𝑁𝐷𝑖𝑡 +	DATE
ajfa-13261	193	2	𝐵𝑀𝐸𝐸𝑇𝑖𝑡 +	DATE
ajfa-13261	193	3	2	CARDINAL
ajfa-13261	193	4	𝐵𝑀𝐸𝐸𝑇𝑖𝑡 +	DATE
ajfa-13261	194	1	𝐴𝐷𝐼𝑖𝑡	PERSON
ajfa-13261	194	2	𝐵𝑆𝐼𝑍𝐸𝑖𝑡	PERSON
ajfa-13261	194	3	the year	DATE
ajfa-13261	194	4	𝐷𝑃𝑅𝑖𝑡	ORG
ajfa-13261	194	5	𝐺𝐸𝑁𝑖𝑗𝑡	ORG
ajfa-13261	194	6	𝐴𝐶𝐼𝑖𝑡	PRODUCT
ajfa-13261	194	7	the year	DATE
ajfa-13261	194	8	the year	DATE
ajfa-13261	195	1	6	CARDINAL
ajfa-13261	195	2	6.1	CARDINAL
ajfa-13261	196	1	2	CARDINAL
ajfa-13261	197	1	22	CARDINAL
ajfa-13261	197	2	singapore	GPE
ajfa-13261	197	3	the years 2011-2015	DATE
ajfa-13261	197	4	asian	NORP
ajfa-13261	197	5	finance & accounting	ORG
ajfa-13261	197	6	1946-052x 2018	CARDINAL
ajfa-13261	197	7	10	CARDINAL
ajfa-13261	197	8	1	CARDINAL
ajfa-13261	197	9	419	CARDINAL
ajfa-13261	197	10	2	CARDINAL
ajfa-13261	199	1	0.606	CARDINAL
ajfa-13261	199	2	0.599 0.741 0.509	MONEY
ajfa-13261	199	3	4.015	MONEY
ajfa-13261	199	4	0.613	CARDINAL
ajfa-13261	199	5	0.474	CARDINAL
ajfa-13261	199	6	0.060	ORG
ajfa-13261	199	7	2.581	CARDINAL
ajfa-13261	199	8	1.001	MONEY
ajfa-13261	199	9	0.612	CARDINAL
ajfa-13261	199	10	1.131	MONEY
ajfa-13261	199	11	0.588	MONEY
ajfa-13261	199	12	2.835	MONEY
ajfa-13261	199	13	9.809	CARDINAL
ajfa-13261	199	14	3.496 1.682	CARDINAL
ajfa-13261	199	15	0.625 0.631 0.917	MONEY
ajfa-13261	199	16	2.131 4.185 bmeet	MONEY
ajfa-13261	199	17	8.875	CARDINAL
ajfa-13261	199	18	6.061	CARDINAL
ajfa-13261	199	19	0.077	CARDINAL
ajfa-13261	199	20	0.083	MONEY
ajfa-13261	199	21	0.136 0.000 1.000	MONEY
ajfa-13261	199	22	2.119	MONEY
ajfa-13261	199	23	aci	ORG
ajfa-13261	199	24	0.159	CARDINAL
ajfa-13261	199	25	4.312	CARDINAL
ajfa-13261	199	26	4.527 4.000	CARDINAL
ajfa-13261	199	27	1.029	MONEY
ajfa-13261	199	28	275.110	ORG
ajfa-13261	199	29	3.708	CARDINAL
ajfa-13261	199	30	3.800 5.000 2.250	MONEY
ajfa-13261	199	31	2.623	CARDINAL
ajfa-13261	199	32	1.955 6.2	CARDINAL
ajfa-13261	201	1	table3	ORG
ajfa-13261	201	2	3	CARDINAL
ajfa-13261	202	1	aci acmeet	PERSON
ajfa-13261	202	2	1.000	CARDINAL
ajfa-13261	202	3	0.102 1.000	CARDINAL
ajfa-13261	202	4	1.000 bmeet	QUANTITY
ajfa-13261	202	5	0.194 0.276 1.000	MONEY
ajfa-13261	202	6	0.124 1.000	CARDINAL
ajfa-13261	202	7	0.025	CARDINAL
ajfa-13261	202	8	0.397	CARDINAL
ajfa-13261	202	9	1.000	CARDINAL
ajfa-13261	202	10	0.085 0.441 0.127	MONEY
ajfa-13261	202	11	0.103	CARDINAL
ajfa-13261	202	12	1.000	CARDINAL
ajfa-13261	202	13	0.269 0.052	MONEY
ajfa-13261	202	14	0.318 0.207 -0.038 0.002 -0.121	MONEY
ajfa-13261	202	15	1.000	CARDINAL
ajfa-13261	202	16	0.036	CARDINAL
ajfa-13261	202	17	0.010	CARDINAL
ajfa-13261	202	18	0.074	CARDINAL
ajfa-13261	202	19	1.000	MONEY
ajfa-13261	202	20	0.7	CARDINAL
ajfa-13261	205	1	0.002 to 0.510	CARDINAL
ajfa-13261	207	1	asian journal of finance & accounting	ORG
ajfa-13261	207	2	1946-052x 2018	CARDINAL
ajfa-13261	208	1	10	CARDINAL
ajfa-13261	208	2	1	CARDINAL
ajfa-13261	209	1	4	CARDINAL
ajfa-13261	210	1	99%	PERCENT
ajfa-13261	210	2	95%	PERCENT
ajfa-13261	210	3	1	CARDINAL
ajfa-13261	210	4	99%	PERCENT
ajfa-13261	211	1	0.272	CARDINAL
ajfa-13261	212	1	around 27.20%	PERCENT
ajfa-13261	212	2	2	CARDINAL
ajfa-13261	212	3	aci	PERSON
ajfa-13261	212	4	the year	DATE
ajfa-13261	213	1	aci	ORG
ajfa-13261	213	2	99%	PERCENT
ajfa-13261	214	1	0.195	CARDINAL
ajfa-13261	214	2	only 19.50%	PERCENT
ajfa-13261	215	1	3	CARDINAL
ajfa-13261	216	1	the year	DATE
ajfa-13261	216	2	95%	PERCENT
ajfa-13261	217	1	0.343	CARDINAL
ajfa-13261	217	2	around 34.30%	PERCENT
ajfa-13261	218	1	model1 model2 model3	WORK_OF_ART
ajfa-13261	218	2	coef	PERSON
ajfa-13261	219	1	coef	PERSON
ajfa-13261	220	1	coef	PERSON
ajfa-13261	222	1	0.588 0.000 0.736	MONEY
ajfa-13261	222	2	0.136	CARDINAL
ajfa-13261	222	3	0.018	CARDINAL
ajfa-13261	222	4	0.109	CARDINAL
ajfa-13261	222	5	h2b	ORG
ajfa-13261	222	6	0.561 0.000 0.932	MONEY
ajfa-13261	222	7	0.001 0.663	CARDINAL
ajfa-13261	222	8	0.752	CARDINAL
ajfa-13261	222	9	gen h4	PERSON
ajfa-13261	222	10	0.176	CARDINAL
ajfa-13261	222	11	0.065	CARDINAL
ajfa-13261	223	1	0.014	CARDINAL
ajfa-13261	223	2	aci h6 0.147	PERSON
ajfa-13261	223	3	0.025	MONEY
ajfa-13261	223	4	0.006 0.087 0.009 0.022	CARDINAL
ajfa-13261	223	5	0.008 0.242 0.014 0.028	QUANTITY
ajfa-13261	223	6	0.272	CARDINAL
ajfa-13261	223	7	0.230	CARDINAL
ajfa-13261	223	8	0.172 0.284	QUANTITY
ajfa-13261	223	9	6.414	CARDINAL
ajfa-13261	223	10	5.807	CARDINAL
ajfa-13261	223	11	0.000 0.000 0.000 asian journal	MONEY
ajfa-13261	223	12	finance & accounting	ORG
ajfa-13261	223	13	1946-052x 2018	CARDINAL
ajfa-13261	223	14	10	CARDINAL
ajfa-13261	223	15	1	CARDINAL
ajfa-13261	223	16	421	CARDINAL
ajfa-13261	223	17	3	CARDINAL
ajfa-13261	224	1	singapore	GPE
ajfa-13261	226	1	7	CARDINAL
ajfa-13261	226	2	1	CARDINAL
ajfa-13261	226	3	0.05	CARDINAL
ajfa-13261	226	4	0.018	CARDINAL
ajfa-13261	226	5	0.007	CARDINAL
ajfa-13261	230	1	singapore	GPE
ajfa-13261	231	1	singapore	GPE
ajfa-13261	232	1	1	CARDINAL
ajfa-13261	233	1	2	CARDINAL
ajfa-13261	234	1	95%	PERCENT
ajfa-13261	234	2	0.566	CARDINAL
ajfa-13261	235	1	two	CARDINAL
ajfa-13261	236	1	cheung et al	PERSON
ajfa-13261	236	2	2007	DATE
ajfa-13261	236	3	huafang	PERSON
ajfa-13261	236	4	jianguo	PERSON
ajfa-13261	236	5	2007	DATE
ajfa-13261	236	6	lim et al.	PERSON
ajfa-13261	236	7	2007	DATE
ajfa-13261	236	8	2009	DATE
ajfa-13261	236	9	htay et al.	PERSON
ajfa-13261	236	10	2011	DATE
ajfa-13261	236	11	2012	DATE
ajfa-13261	236	12	barros et al.	PERSON
ajfa-13261	236	13	2013	DATE
ajfa-13261	236	14	al.	PERSON
ajfa-13261	236	15	2013	DATE
ajfa-13261	240	1	2012	DATE
ajfa-13261	240	2	ghana	GPE
ajfa-13261	242	1	singapore	GPE
ajfa-13261	243	1	2	CARDINAL
ajfa-13261	244	1	singapore	GPE
ajfa-13261	244	2	the year	DATE
ajfa-13261	244	3	0.932	CARDINAL
ajfa-13261	244	4	0.752	CARDINAL
ajfa-13261	244	5	0.05	CARDINAL
ajfa-13261	246	1	the year	DATE
ajfa-13261	247	1	asian journal of finance & accounting	ORG
ajfa-13261	247	2	1946-052x 2018	CARDINAL
ajfa-13261	248	1	10	CARDINAL
ajfa-13261	248	2	1	CARDINAL
ajfa-13261	248	3	422	CARDINAL
ajfa-13261	248	4	singapore	GPE
ajfa-13261	250	1	4	CARDINAL
ajfa-13261	251	1	singapore	GPE
ajfa-13261	251	2	0.065	CARDINAL
ajfa-13261	253	1	singapore	GPE
ajfa-13261	254	1	4	CARDINAL
ajfa-13261	255	1	5	CARDINAL
ajfa-13261	255	2	0.01	CARDINAL
ajfa-13261	255	3	0.014	CARDINAL
ajfa-13261	255	4	0.053	CARDINAL
ajfa-13261	255	5	singapore	GPE
ajfa-13261	257	1	2010	DATE
ajfa-13261	257	2	zainol	PERSON
ajfa-13261	257	3	2014	DATE
ajfa-13261	257	4	2016	DATE
ajfa-13261	258	1	haniffa	PERSON
ajfa-13261	258	2	cooke	PERSON
ajfa-13261	258	3	2002	DATE
ajfa-13261	258	4	eng	GPE
ajfa-13261	258	5	2003	DATE
ajfa-13261	258	6	huafang	PERSON
ajfa-13261	258	7	jianguo	PERSON
ajfa-13261	258	8	2007	DATE
ajfa-13261	258	9	al-janadi et al	PERSON
ajfa-13261	258	10	2013	DATE
ajfa-13261	261	1	5	CARDINAL
ajfa-13261	262	1	aci	PERSON
ajfa-13261	262	2	95%	PERCENT
ajfa-13261	262	3	0.025	CARDINAL
ajfa-13261	262	4	0.086	CARDINAL
ajfa-13261	264	1	2012	DATE
ajfa-13261	264	2	ghana	GPE
ajfa-13261	266	1	singapore	GPE
ajfa-13261	267	1	6	CARDINAL
ajfa-13261	268	1	95%	PERCENT
ajfa-13261	268	2	0.022	CARDINAL
ajfa-13261	268	3	0.009	CARDINAL
ajfa-13261	268	4	0.028	CARDINAL
ajfa-13261	268	5	0.014	CARDINAL
ajfa-13261	269	1	singapore	GPE
ajfa-13261	270	1	zainol	PERSON
ajfa-13261	270	2	2014	DATE
ajfa-13261	270	3	singapore	GPE
ajfa-13261	271	1	asian journal of finance & accounting	ORG
ajfa-13261	271	2	1946-052x 2018	CARDINAL
ajfa-13261	272	1	10	CARDINAL
ajfa-13261	272	2	1	CARDINAL
ajfa-13261	272	3	423	CARDINAL
ajfa-13261	273	1	2012	DATE
ajfa-13261	274	1	singapore	GPE
ajfa-13261	275	1	7a	CARDINAL
ajfa-13261	275	2	7b	CARDINAL
ajfa-13261	276	1	three	CARDINAL
ajfa-13261	276	2	the year	DATE
ajfa-13261	276	3	95%	PERCENT
ajfa-13261	277	1	singapore	GPE
ajfa-13261	278	1	95%	PERCENT
ajfa-13261	278	2	95%	PERCENT
ajfa-13261	279	1	singapore	GPE
ajfa-13261	280	1	8	CARDINAL
ajfa-13261	280	2	singapore	GPE
ajfa-13261	281	1	10	CARDINAL
ajfa-13261	282	1	three	CARDINAL
ajfa-13261	282	2	the year	DATE
ajfa-13261	282	3	95%	PERCENT
ajfa-13261	283	1	singapore	GPE
ajfa-13261	284	1	singapore	GPE
ajfa-13261	286	1	singapore	GPE
ajfa-13261	287	1	asia	LOC
ajfa-13261	288	1	southeast asia region	LOC
ajfa-13261	289	1	asian	NORP
ajfa-13261	289	2	finance & accounting	ORG
ajfa-13261	289	3	1946-052x 2018	CARDINAL
ajfa-13261	290	1	10	CARDINAL
ajfa-13261	290	2	1	CARDINAL
ajfa-13261	290	3	424 9	DATE
ajfa-13261	291	1	two	CARDINAL
ajfa-13261	292	1	first	ORDINAL
ajfa-13261	294	1	two	CARDINAL
ajfa-13261	297	1	second	ORDINAL
ajfa-13261	298	1	50	CARDINAL
ajfa-13261	298	2	2014	DATE
ajfa-13261	298	3	singapore	GPE
ajfa-13261	300	1	abdullah	PERSON
ajfa-13261	300	2	m., & minhat	ORG
ajfa-13261	300	3	m.	PERSON
ajfa-13261	300	4	2013	DATE
ajfa-13261	301	1	malaysia	GPE
ajfa-13261	302	1	international journal of education	ORG
ajfa-13261	302	2	1	CARDINAL
ajfa-13261	303	1	agyei-mensah	PERSON
ajfa-13261	303	2	b. k.	PERSON
ajfa-13261	303	3	2016	DATE
ajfa-13261	305	1	79	CARDINAL
ajfa-13261	306	1	https://doi.org/10.1108/cg-10-2015-0136 akhtaruddin	ORG
ajfa-13261	306	2	m. (	PERSON
ajfa-13261	306	3	2005	DATE
ajfa-13261	307	1	bangladesh	GPE
ajfa-13261	308	1	international journal of accounting	ORG
ajfa-13261	308	2	399	CARDINAL
ajfa-13261	309	1	m., hossain	PERSON
ajfa-13261	309	2	m. a.	PERSON
ajfa-13261	309	3	hossain	PERSON
ajfa-13261	309	4	m., & yao	ORG
ajfa-13261	309	5	l.	PERSON
ajfa-13261	309	6	2009	DATE
ajfa-13261	310	1	annual	DATE
ajfa-13261	310	2	malaysian	NORP
ajfa-13261	311	1	jamar	PERSON
ajfa-13261	311	2	1-20	CARDINAL
ajfa-13261	312	1	l. v.	PERSON
ajfa-13261	312	2	al-htaybat	PERSON
ajfa-13261	312	3	k.	PERSON
ajfa-13261	312	4	2012	DATE
ajfa-13261	314	1	73	CARDINAL
ajfa-13261	315	1	https://doi.org/10.1108/19852511211237453 al-janadi	PERSON
ajfa-13261	315	2	rahman	PERSON
ajfa-13261	315	3	r. a.	PERSON
ajfa-13261	315	4	a.	PERSON
ajfa-13261	315	5	2016	DATE
ajfa-13261	317	1	saudi arabia	GPE
ajfa-13261	320	1	al-janadi	ORG
ajfa-13261	320	2	rahman	PERSON
ajfa-13261	320	3	r. a.	PERSON
ajfa-13261	320	4	n.	PERSON
ajfa-13261	320	5	2013	DATE
ajfa-13261	321	1	saudi arabia	GPE
ajfa-13261	322	1	25	CARDINAL
ajfa-13261	323	1	al-shammari	PERSON
ajfa-13261	323	2	al-sultan	PERSON
ajfa-13261	323	3	w.	PERSON
ajfa-13261	323	4	2010	DATE
ajfa-13261	325	1	262-280	CARDINAL
ajfa-13261	326	1	davey, h., & eggleton	ORG
ajfa-13261	326	2	i. r.	PERSON
ajfa-13261	326	3	2011	DATE
ajfa-13261	328	1	571	CARDINAL
ajfa-13261	329	1	k., & zainol	ORG
ajfa-13261	329	2	s. s.	PERSON
ajfa-13261	329	3	2014	DATE
ajfa-13261	330	1	malaysia	GPE
ajfa-13261	331	1	159–165	CARDINAL
ajfa-13261	332	1	https://doi.org/10.1108/19852511211237453	PERSON
ajfa-13261	333	1	asian	NORP
ajfa-13261	333	2	finance & accounting	ORG
ajfa-13261	333	3	1946-052x 2018	CARDINAL
ajfa-13261	334	1	10	CARDINAL
ajfa-13261	334	2	1	CARDINAL
ajfa-13261	334	3	425	CARDINAL
ajfa-13261	334	4	j. j., & archambault	PERSON
ajfa-13261	334	5	m. e.	PERSON
ajfa-13261	334	6	2003	DATE
ajfa-13261	336	1	the international journal of accounting	ORG
ajfa-13261	336	2	173–194	CARDINAL
ajfa-13261	337	1	https://doi.org/10.1016/s0020-7063(03)00021-9 barako	PERSON
ajfa-13261	337	2	d. g.	PERSON
ajfa-13261	337	3	hancock	GPE
ajfa-13261	337	4	h. y.	PERSON
ajfa-13261	337	5	2006	DATE
ajfa-13261	338	1	kenyan	NORP
ajfa-13261	339	1	107	CARDINAL
ajfa-13261	339	2	https://doi.org/10.1111/j.1467-8683.2006.00491.x barros	PERSON
ajfa-13261	339	3	c. p.	PERSON
ajfa-13261	339	4	s., & hamrouni	ORG
ajfa-13261	339	5	a.	PERSON
ajfa-13261	339	6	2013	DATE
ajfa-13261	340	1	france	GPE
ajfa-13261	341	1	the journal of applied business research	ORG
ajfa-13261	341	2	561	CARDINAL
ajfa-13261	341	3	ben-amar	PERSON
ajfa-13261	341	4	w., & zeghal	ORG
ajfa-13261	341	5	d.	NORP
ajfa-13261	341	6	n.d.	GPE
ajfa-13261	343	1	blair	PERSON
ajfa-13261	343	2	m. (	PERSON
ajfa-13261	343	3	1995	DATE
ajfa-13261	344	1	the twenty-first century	DATE
ajfa-13261	345	1	washington dc	GPE
ajfa-13261	346	1	chau	ORG
ajfa-13261	346	2	s. j. (	PERSON
ajfa-13261	346	3	2010	DATE
ajfa-13261	347	1	hong kong	GPE
ajfa-13261	348	1	journal of international accounting	ORG
ajfa-13261	348	2	93	CARDINAL
ajfa-13261	349	1	https://doi.org/10.1016/j.intaccaudtax.2010.07.002 cheng	ORG
ajfa-13261	349	2	e. c., & courtenay	PERSON
ajfa-13261	349	3	s. m. (	PERSON
ajfa-13261	349	4	2006	DATE
ajfa-13261	351	1	international journal of accounting	ORG
ajfa-13261	351	2	262	CARDINAL
ajfa-13261	352	1	cheung	PERSON
ajfa-13261	352	2	s. y.-l.	PERSON
ajfa-13261	352	3	connelly	PERSON
ajfa-13261	352	4	j. t.	PERSON
ajfa-13261	352	5	zhou	PERSON
ajfa-13261	352	6	l.	PERSON
ajfa-13261	352	7	2007	DATE
ajfa-13261	353	1	hong kong	GPE
ajfa-13261	353	2	thailand	GPE
ajfa-13261	354	1	313	CARDINAL
ajfa-13261	355	1	claessens	ORG
ajfa-13261	355	2	s., & yurtoglu	ORG
ajfa-13261	355	3	b. b.	PERSON
ajfa-13261	355	4	2013	DATE
ajfa-13261	357	1	1-33	DATE
ajfa-13261	358	1	https://doi.org/10.1016/j.ememar.2012.03.002	CARDINAL
ajfa-13261	358	2	r., & diga	ORG
ajfa-13261	358	3	1998	DATE
ajfa-13261	359	1	asean	ORG
ajfa-13261	360	1	journal of international financial management	ORG
ajfa-13261	360	2	246	CARDINAL
ajfa-13261	361	1	eng	GPE
ajfa-13261	361	2	l., & mak	ORG
ajfa-13261	361	3	2003	DATE
ajfa-13261	363	1	325	CARDINAL
ajfa-13261	364	1	w. y.,	PERSON
ajfa-13261	364	2	i. a.	PERSON
ajfa-13261	364	3	2012	DATE
ajfa-13261	366	1	journal of business & management	ORG
ajfa-13261	366	2	52	CARDINAL
ajfa-13261	367	1	donato	PERSON
ajfa-13261	367	2	f. d.	PERSON
ajfa-13261	367	3	m. f.	PERSON
ajfa-13261	367	4	2016	DATE
ajfa-13261	369	1	83	CARDINAL
ajfa-13261	370	1	https://doi.org/10.1108/s1479-351220160000031003 galani	PERSON
ajfa-13261	370	2	d.	NORP
ajfa-13261	370	3	alexandridis	GPE
ajfa-13261	370	4	a., & stavropoulos, a. (2011	ORG
ajfa-13261	371	1	greece	GPE
ajfa-13261	372	1	286	CARDINAL
ajfa-13261	373	1	garcía-meca	PERSON
ajfa-13261	373	2	e., & sánchez	ORG
ajfa-13261	373	3	j. p.	PERSON
ajfa-13261	373	4	2010	DATE
ajfa-13261	374	1	the association of board	ORG
ajfa-13261	375	1	european	NORP
ajfa-13261	375	2	603	CARDINAL
ajfa-13261	376	1	https://doi.org/10.1016/s0020-7063(03)00021-9	CARDINAL
ajfa-13261	377	1	https://doi.org/10.1016/j.intaccaudtax.2010.07.002	GPE
ajfa-13261	377	2	https://doi.org/10.1108/s1479-351220160000031003	GPE
ajfa-13261	377	3	asian	NORP
ajfa-13261	377	4	finance & accounting	ORG
ajfa-13261	377	5	1946-052x 2018	CARDINAL
ajfa-13261	378	1	10	CARDINAL
ajfa-13261	378	2	1	CARDINAL
ajfa-13261	378	3	426	CARDINAL
ajfa-13261	378	4	n. a.	PERSON
ajfa-13261	378	5	2006	DATE
ajfa-13261	379	1	malaysia	GPE
ajfa-13261	380	1	journal of international accounting	ORG
ajfa-13261	380	2	226–248	CARDINAL
ajfa-13261	381	1	haniffa	GPE
ajfa-13261	381	2	r. m.	PERSON
ajfa-13261	381	3	t. e.	PERSON
ajfa-13261	381	4	2002	DATE
ajfa-13261	382	1	malaysian	NORP
ajfa-13261	383	1	abacus	ORG
ajfa-13261	383	2	317	CARDINAL
ajfa-13261	384	1	f.	PERSON
ajfa-13261	384	2	mahadia	ORG
ajfa-13261	384	3	n. d., & amrana	PERSON
ajfa-13261	384	4	a.	PERSON
ajfa-13261	384	5	2015	CARDINAL
ajfa-13261	385	1	islamic	NORP
ajfa-13261	386	1	2015	CARDINAL
ajfa-13261	386	2	36	CARDINAL
ajfa-13261	387	1	o. a.	PERSON
ajfa-13261	387	2	2009	DATE
ajfa-13261	388	1	egypt	GPE
ajfa-13261	389	1	the international journal of accounting	ORG
ajfa-13261	389	2	79–102	CARDINAL
ajfa-13261	390	1	https://doi.org/10.1016/j.intacc.2008.12.005	PRODUCT
ajfa-13261	390	2	d. t.	PERSON
ajfa-13261	390	3	2015	CARDINAL
ajfa-13261	391	1	vietnamese	NORP
ajfa-13261	392	1	656	CARDINAL
ajfa-13261	393	1	ho, s. s., & wong	PERSON
ajfa-13261	393	2	k. s.	PERSON
ajfa-13261	393	3	2001	DATE
ajfa-13261	395	1	journal of international accounting, auditing & taxation	ORG
ajfa-13261	395	2	139–156	CARDINAL
ajfa-13261	396	1	s. n.	PERSON
ajfa-13261	396	2	h. m.	PERSON
ajfa-13261	396	3	adnan	PERSON
ajfa-13261	396	4	m. a.	PERSON
ajfa-13261	396	5	a. k.	PERSON
ajfa-13261	396	6	2011	DATE
ajfa-13261	397	1	malaysian	NORP
ajfa-13261	398	1	159	CARDINAL
ajfa-13261	399	1	huafang	PERSON
ajfa-13261	399	2	x.	GPE
ajfa-13261	399	3	2007	DATE
ajfa-13261	400	1	china	GPE
ajfa-13261	401	1	604 619	CARDINAL
ajfa-13261	402	1	jensen	PERSON
ajfa-13261	402	2	m. c.	PERSON
ajfa-13261	402	3	w. h.	PERSON
ajfa-13261	402	4	1976	DATE
ajfa-13261	404	1	journal of financial economics	ORG
ajfa-13261	404	2	305	CARDINAL
ajfa-13261	405	1	https://doi.org/10.1016/0304-405x(76)90026-x lim	PERSON
ajfa-13261	405	2	s.	PERSON
ajfa-13261	405	3	matolcsy	GPE
ajfa-13261	405	4	z., & chow	ORG
ajfa-13261	405	5	2007	DATE
ajfa-13261	407	1	european accounting review	ORG
ajfa-13261	407	2	555	CARDINAL
ajfa-13261	409	1	luo	GPE
ajfa-13261	409	2	s.	GPE
ajfa-13261	409	3	courtenay	GPE
ajfa-13261	409	4	s. m.	PERSON
ajfa-13261	409	5	m. (	PERSON
ajfa-13261	409	6	2006	DATE
ajfa-13261	411	1	pacific-basin	LOC
ajfa-13261	411	2	501–521	CARDINAL
ajfa-13261	411	3	e. e., & zéghal	PERSON
ajfa-13261	411	4	2016	CARDINAL
ajfa-13261	412	1	france	GPE
ajfa-13261	413	1	the journal of applied business research	ORG
ajfa-13261	413	2	637	CARDINAL
ajfa-13261	413	3	https://doi.org/10.19030/jabr.v32i3.9668	CARDINAL
ajfa-13261	413	4	2008	DATE
ajfa-13261	415	1	new york	GPE
ajfa-13261	416	1	owusu-ansah	PERSON
ajfa-13261	416	2	s.	PERSON
ajfa-13261	416	3	1998	DATE
ajfa-13261	417	1	zimbabwe	GPE
ajfa-13261	418	1	the international journal of accounting	ORG
ajfa-13261	418	2	605	CARDINAL
ajfa-13261	420	1	finance & accounting	ORG
ajfa-13261	420	2	1946-052x 2018	CARDINAL
ajfa-13261	421	1	10	CARDINAL
ajfa-13261	421	2	1	CARDINAL
ajfa-13261	421	3	427 qu	QUANTITY
ajfa-13261	421	4	w., & leung	ORG
ajfa-13261	421	5	2006	DATE
ajfa-13261	422	1	chinese	NORP
ajfa-13261	423	1	chinese	NORP
ajfa-13261	423	2	241	CARDINAL
ajfa-13261	424	1	t., & nielsen	ORG
ajfa-13261	424	2	j. (	PERSON
ajfa-13261	424	3	2002	DATE
ajfa-13261	425	1	norway	GPE
ajfa-13261	425	2	sweden	GPE
ajfa-13261	426	1	57-81	CARDINAL
ajfa-13261	427	1	h., & smit	ORG
ajfa-13261	428	1	2015	CARDINAL
ajfa-13261	429	1	south africa	GPE
ajfa-13261	430	1	south african journal of accounting research	ORG
ajfa-13261	430	2	29-50	CARDINAL
ajfa-13261	431	1	n.	PERSON
ajfa-13261	431	2	2013	DATE
ajfa-13261	433	1	asian journal of finance & accounting	ORG
ajfa-13261	433	2	183	CARDINAL
ajfa-13261	434	1	https://doi.org/10.5296/ajfa.v5i1.3210	NORP
ajfa-13261	434	2	a., & vishhny	ORG
ajfa-13261	434	3	r. w.	PERSON
ajfa-13261	434	4	1997	DATE
ajfa-13261	436	1	737	CARDINAL
ajfa-13261	437	1	three	CARDINAL
ajfa-13261	438	1	2011	DATE
ajfa-13261	438	2	january	DATE
ajfa-13261	439	1	april 15, 2014	DATE
ajfa-13261	439	2	https://www.emergingmarketsesg.net/esg/wp-content/uploads/2011/01/three-models-of-corp	ORG
ajfa-13261	439	3	t., & phuong	ORG
ajfa-13261	439	4	n. c.	PERSON
ajfa-13261	439	5	2015	DATE
ajfa-13261	440	1	annual	DATE
ajfa-13261	440	2	the ho chi minh stock exchange	ORG
ajfa-13261	441	1	international journal of business and	ORG
ajfa-13261	441	2	117	CARDINAL
ajfa-13261	442	1	c. a.	PERSON
ajfa-13261	442	2	2012	DATE
ajfa-13261	443	1	indonesia	GPE
ajfa-13261	444	1	asian journal of business and accounting	ORG
ajfa-13261	444	2	75-108	CARDINAL
ajfa-13261	445	1	uyar	ORG
ajfa-13261	445	2	a.	PERSON
ajfa-13261	445	3	m., & bayyurt	ORG
ajfa-13261	445	4	2013	DATE
ajfa-13261	446	1	turkish	NORP
ajfa-13261	447	1	1080-1112	DATE
ajfa-13261	448	1	k. b.	PERSON
ajfa-13261	448	2	2012	DATE
ajfa-13261	449	1	vietnamese	NORP
ajfa-13261	450	1	watts	GPE
ajfa-13261	450	2	r., & zimmerman	ORG
ajfa-13261	450	3	j. (1990	ORG
ajfa-13261	451	1	ten-year	DATE
ajfa-13261	452	1	131	CARDINAL
ajfa-13261	452	2	yang	PERSON
ajfa-13261	452	3	j. h.	PERSON
ajfa-13261	452	4	liu	PERSON
ajfa-13261	452	5	s., & zhou	ORG
ajfa-13261	452	6	d. (	PERSON
ajfa-13261	452	7	n.d.	GPE
ajfa-13261	454	1	s.	GPE
ajfa-13261	454	2	atan	GPE
ajfa-13261	454	3	r., & wah	ORG
ajfa-13261	454	4	2014	DATE
ajfa-13261	455	1	malaysian	NORP
ajfa-13261	456	1	asian	NORP
ajfa-13261	456	2	35	CARDINAL
ajfa-13261	458	1	https://doi.org/10.5296/ajfa.v5i1.3210	NORP