id	sid	eid	entity	type
ajfa-13282	1	1	asian journal of finance & accounting	ORG
ajfa-13282	1	2	1946-052x 2018	CARDINAL
ajfa-13282	1	3	10	CARDINAL
ajfa-13282	1	4	1	CARDINAL
ajfa-13282	1	5	440	CARDINAL
ajfa-13282	1	6	ali	PERSON
ajfa-13282	1	7	tunku puteri intan safinaz school	PERSON
ajfa-13282	1	8	universiti utara malaysia	PERSON
ajfa-13282	1	9	malaysia	GPE
ajfa-13282	2	1	hasnah kamardin	PERSON
ajfa-13282	2	2	tunku puteri intan safinaz school	PERSON
ajfa-13282	2	3	universiti utara malaysia	PERSON
ajfa-13282	2	4	malaysia	GPE
ajfa-13282	2	5	hasnahk@uum.edu.my	PERSON
ajfa-13282	2	6	april 7, 2018	DATE
ajfa-13282	2	7	may 17, 2018	DATE
ajfa-13282	2	8	june 1, 2018	DATE
ajfa-13282	2	9	recent years	DATE
ajfa-13282	2	10	rem	ORG
ajfa-13282	3	1	rem	ORG
ajfa-13282	4	1	rem	ORG
ajfa-13282	9	1	asian	NORP
ajfa-13282	9	2	finance & accounting	ORG
ajfa-13282	9	3	1946-052x 2018	CARDINAL
ajfa-13282	9	4	10	CARDINAL
ajfa-13282	9	5	1	CARDINAL
ajfa-13282	9	6	441 1	DATE
ajfa-13282	11	1	the recent past	DATE
ajfa-13282	11	2	enron	ORG
ajfa-13282	11	3	worldcom	ORG
ajfa-13282	11	4	1	CARDINAL
ajfa-13282	12	1	callao	ORG
ajfa-13282	12	2	2014	DATE
ajfa-13282	14	1	callao et al.	ORG
ajfa-13282	14	2	2014	DATE
ajfa-13282	15	1	callao et al.	ORG
ajfa-13282	15	2	2014	DATE
ajfa-13282	15	3	dechow & skinner	ORG
ajfa-13282	15	4	2000	DATE
ajfa-13282	15	5	schipper, 1989	ORG
ajfa-13282	16	1	2001	DATE
ajfa-13282	19	1	2008	DATE
ajfa-13282	19	2	indonesia	GPE
ajfa-13282	20	1	indonesian	NORP
ajfa-13282	21	1	cohen, dey, & lys,	ORG
ajfa-13282	21	2	2008	DATE
ajfa-13282	21	3	& yamaguchi	ORG
ajfa-13282	21	4	2015	DATE
ajfa-13282	21	5	ferentinou & anagnostopoulou	ORG
ajfa-13282	21	6	2016	CARDINAL
ajfa-13282	21	7	healy & wahlen	ORG
ajfa-13282	21	8	1999	DATE
ajfa-13282	21	9	roychowdhury	ORG
ajfa-13282	21	10	2006	DATE
ajfa-13282	22	1	callao et al.	ORG
ajfa-13282	22	2	2014	DATE
ajfa-13282	23	1	rem	ORG
ajfa-13282	23	2	2011	DATE
ajfa-13282	23	3	cohen & zarowin	ORG
ajfa-13282	23	4	2010	DATE
ajfa-13282	23	5	cohen et al.	PERSON
ajfa-13282	23	6	2008	DATE
ajfa-13282	23	7	ho	PERSON
ajfa-13282	23	8	2015	DATE
ajfa-13282	23	9	malik	ORG
ajfa-13282	23	10	2015	DATE
ajfa-13282	23	11	roychowdhury	ORG
ajfa-13282	23	12	2006	DATE
ajfa-13282	23	13	zang	GPE
ajfa-13282	23	14	2012	DATE
ajfa-13282	24	1	cohen et al	PERSON
ajfa-13282	24	2	2008	DATE
ajfa-13282	24	3	aem	ORG
ajfa-13282	24	4	rem	ORG
ajfa-13282	24	5	2002	DATE
ajfa-13282	25	1	malik	PERSON
ajfa-13282	25	2	2015	DATE
ajfa-13282	26	1	rem	ORG
ajfa-13282	27	1	talbi	ORG
ajfa-13282	27	2	omri	PERSON
ajfa-13282	27	3	2015	DATE
ajfa-13282	27	4	aem	ORG
ajfa-13282	27	5	rem	ORG
ajfa-13282	28	1	rem	ORG
ajfa-13282	28	2	2	CARDINAL
ajfa-13282	28	3	3	CARDINAL
ajfa-13282	28	4	4	CARDINAL
ajfa-13282	28	5	rem	ORG
ajfa-13282	28	6	5	CARDINAL
ajfa-13282	28	7	6	CARDINAL
ajfa-13282	29	1	asian journal of finance & accounting	ORG
ajfa-13282	29	2	1946-052x 2018	CARDINAL
ajfa-13282	30	1	10	CARDINAL
ajfa-13282	30	2	1	CARDINAL
ajfa-13282	30	3	442 2	CARDINAL
ajfa-13282	32	1	healy & wahlen	ORG
ajfa-13282	32	2	1999	DATE
ajfa-13282	33	1	healy	PERSON
ajfa-13282	33	2	368	CARDINAL
ajfa-13282	34	1	nanda	ORG
ajfa-13282	34	2	wysocki	PERSON
ajfa-13282	34	3	2003	DATE
ajfa-13282	35	1	callao et al	ORG
ajfa-13282	35	2	2014	DATE
ajfa-13282	38	1	137	CARDINAL
ajfa-13282	40	1	dechow & skinner	ORG
ajfa-13282	40	2	2000	DATE
ajfa-13282	40	3	ronen & yaari	ORG
ajfa-13282	40	4	2008	DATE
ajfa-13282	41	1	1999	DATE
ajfa-13282	42	1	perols	PERSON
ajfa-13282	42	2	lougee	ORG
ajfa-13282	42	3	2011	DATE
ajfa-13282	42	4	prior years	DATE
ajfa-13282	44	1	1	CARDINAL
ajfa-13282	48	1	rem	ORG
ajfa-13282	48	2	aem	ORG
ajfa-13282	49	1	abdul rahman & ali	ORG
ajfa-13282	49	2	2006	DATE
ajfa-13282	49	3	2001	DATE
ajfa-13282	49	4	callao et al.	ORG
ajfa-13282	49	5	2014	DATE
ajfa-13282	50	1	aem	ORG
ajfa-13282	50	2	rem	PERSON
ajfa-13282	52	1	two	CARDINAL
ajfa-13282	52	2	aem	ORG
ajfa-13282	52	3	rem	ORG
ajfa-13282	52	4	ewert & wagenhofer	ORG
ajfa-13282	52	5	2005	DATE
ajfa-13282	52	6	2010	DATE
ajfa-13282	53	1	xu	GPE
ajfa-13282	53	2	asian	NORP
ajfa-13282	53	3	finance & accounting	ORG
ajfa-13282	53	4	1946-052x 2018	CARDINAL
ajfa-13282	54	1	10	CARDINAL
ajfa-13282	54	2	1	CARDINAL
ajfa-13282	54	3	443	CARDINAL
ajfa-13282	54	4	taylor, & dugan	WORK_OF_ART
ajfa-13282	54	5	2007	DATE
ajfa-13282	55	1	one	CARDINAL
ajfa-13282	56	1	aem	ORG
ajfa-13282	56	2	2000	DATE
ajfa-13282	56	3	healy & wahlen	ORG
ajfa-13282	56	4	1999	DATE
ajfa-13282	56	5	jones	ORG
ajfa-13282	56	6	1991	DATE
ajfa-13282	57	1	rem	PERSON
ajfa-13282	57	2	kim	PERSON
ajfa-13282	57	3	2015	DATE
ajfa-13282	57	4	graham	PERSON
ajfa-13282	57	5	harvey, & rajgopal	ORG
ajfa-13282	57	6	2005	DATE
ajfa-13282	57	7	roychowdhury	ORG
ajfa-13282	57	8	2006	DATE
ajfa-13282	57	9	zang	GPE
ajfa-13282	57	10	2012	DATE
ajfa-13282	58	1	aem	ORG
ajfa-13282	58	2	rem	ORG
ajfa-13282	59	1	first	ORDINAL
ajfa-13282	59	2	aem	ORG
ajfa-13282	59	3	rem	ORG
ajfa-13282	59	4	2006	DATE
ajfa-13282	60	1	second	ORDINAL
ajfa-13282	60	2	aem	ORG
ajfa-13282	60	3	rem	ORG
ajfa-13282	60	4	2010	DATE
ajfa-13282	61	1	third	ORDINAL
ajfa-13282	61	2	aem	ORG
ajfa-13282	61	3	quarterly	DATE
ajfa-13282	61	4	the end of the year	DATE
ajfa-13282	62	1	barton & simko	ORG
ajfa-13282	62	2	2002	DATE
ajfa-13282	63	1	the year	DATE
ajfa-13282	63	2	the last quarter of the year	DATE
ajfa-13282	63	3	ising,	ORG
ajfa-13282	63	4	2013	DATE
ajfa-13282	64	1	fourth	ORDINAL
ajfa-13282	64	2	aem	ORG
ajfa-13282	64	3	2010	DATE
ajfa-13282	65	1	1	CARDINAL
ajfa-13282	66	1	3	CARDINAL
ajfa-13282	67	1	one	CARDINAL
ajfa-13282	67	2	more than one	CARDINAL
ajfa-13282	67	3	rem aem financial	ORG
ajfa-13282	67	4	asian	NORP
ajfa-13282	67	5	finance & accounting	ORG
ajfa-13282	67	6	1946-052x 2018	CARDINAL
ajfa-13282	68	1	10	CARDINAL
ajfa-13282	68	2	1	CARDINAL
ajfa-13282	68	3	444	CARDINAL
ajfa-13282	68	4	1980	DATE
ajfa-13282	68	5	jensen & meckling	ORG
ajfa-13282	68	6	1976	DATE
ajfa-13282	73	1	jensen	PERSON
ajfa-13282	73	2	1976	DATE
ajfa-13282	74	1	2002	DATE
ajfa-13282	74	2	2002	DATE
ajfa-13282	75	1	arnold & de lange	ORG
ajfa-13282	75	2	2004	DATE
ajfa-13282	76	1	arnold & de lange	ORG
ajfa-13282	76	2	2004	DATE
ajfa-13282	77	1	dechow & skinner	ORG
ajfa-13282	77	2	2000	DATE
ajfa-13282	79	1	alexander	ORG
ajfa-13282	79	2	2010	DATE
ajfa-13282	81	1	walker	PERSON
ajfa-13282	81	2	2013	DATE
ajfa-13282	82	1	4	CARDINAL
ajfa-13282	82	2	4.1	CARDINAL
ajfa-13282	82	3	rem	PERSON
ajfa-13282	83	1	schipper	PERSON
ajfa-13282	83	2	1989	DATE
ajfa-13282	83	3	rem	ORG
ajfa-13282	84	1	roychowdhury	ORG
ajfa-13282	84	2	2006	DATE
ajfa-13282	84	3	rem	ORG
ajfa-13282	85	1	337	CARDINAL
ajfa-13282	86	1	2010	DATE
ajfa-13282	86	2	rem	PERSON
ajfa-13282	87	1	aem	ORG
ajfa-13282	88	1	xu et al	PERSON
ajfa-13282	88	2	2007	DATE
ajfa-13282	88	3	rem	PERSON
ajfa-13282	89	1	4.2	CARDINAL
ajfa-13282	90	1	three	CARDINAL
ajfa-13282	90	2	1	CARDINAL
ajfa-13282	90	3	2	CARDINAL
ajfa-13282	90	4	3	CARDINAL
ajfa-13282	90	5	asian	NORP
ajfa-13282	90	6	finance & accounting	ORG
ajfa-13282	90	7	1946-052x 2018	CARDINAL
ajfa-13282	91	1	10	CARDINAL
ajfa-13282	91	2	1	CARDINAL
ajfa-13282	91	3	445	CARDINAL
ajfa-13282	91	4	2006	DATE
ajfa-13282	91	5	sellami	ORG
ajfa-13282	91	6	2015	DATE
ajfa-13282	91	7	xu et	PERSON
ajfa-13282	92	1	2007	DATE
ajfa-13282	93	1	roychowdhury	ORG
ajfa-13282	93	2	2006	DATE
ajfa-13282	94	1	2005	DATE
ajfa-13282	94	2	herrmann, inoue, & thomas	ORG
ajfa-13282	94	3	2003	DATE
ajfa-13282	95	1	burnett	GPE
ajfa-13282	95	2	martin, & mcallister	ORG
ajfa-13282	95	3	2012	DATE
ajfa-13282	95	4	hribar	ORG
ajfa-13282	95	5	jenkins, & johnson	ORG
ajfa-13282	95	6	2006	DATE
ajfa-13282	98	1	2006	DATE
ajfa-13282	99	1	roychowdhury	ORG
ajfa-13282	99	2	2006	DATE
ajfa-13282	99	3	2014	DATE
ajfa-13282	100	1	roychowdhury	PERSON
ajfa-13282	100	2	2006	DATE
ajfa-13282	100	3	each year	DATE
ajfa-13282	100	4	1	CARDINAL
ajfa-13282	100	5	annual	DATE
ajfa-13282	101	1	4.2.2	CARDINAL
ajfa-13282	101	2	rem	ORG
ajfa-13282	102	1	graham et al	PERSON
ajfa-13282	103	1	2005	DATE
ajfa-13282	105	1	2006	DATE
ajfa-13282	107	1	roychowdhury	ORG
ajfa-13282	107	2	2006	DATE
ajfa-13282	107	3	each year	DATE
ajfa-13282	107	4	asian	NORP
ajfa-13282	107	5	finance & accounting	ORG
ajfa-13282	107	6	1946-052x 2018	CARDINAL
ajfa-13282	108	1	10	CARDINAL
ajfa-13282	108	2	1	CARDINAL
ajfa-13282	108	3	446	CARDINAL
ajfa-13282	108	4	2	CARDINAL
ajfa-13282	108	5	r&d, & sg&a	ORG
ajfa-13282	109	1	4.2.3	DATE
ajfa-13282	111	1	graham et al.	PERSON
ajfa-13282	111	2	2005	DATE
ajfa-13282	111	3	2010	DATE
ajfa-13282	111	4	roychowdhury	ORG
ajfa-13282	111	5	2006	DATE
ajfa-13282	111	6	tabassum	ORG
ajfa-13282	111	7	kaleem, & nazir	ORG
ajfa-13282	111	8	2014	DATE
ajfa-13282	112	1	roychowdhury	ORG
ajfa-13282	112	2	2006	DATE
ajfa-13282	114	1	manowan	PERSON
ajfa-13282	114	2	lin	PERSON
ajfa-13282	114	3	2013	DATE
ajfa-13282	115	1	2014	DATE
ajfa-13282	115	2	pakistan	GPE
ajfa-13282	116	1	subsequent years	DATE
ajfa-13282	117	1	roychowdhury	PERSON
ajfa-13282	117	2	2006	DATE
ajfa-13282	117	3	the year	DATE
ajfa-13282	118	1	the year	DATE
ajfa-13282	119	1	4.2.4	CARDINAL
ajfa-13282	121	1	1993	DATE
ajfa-13282	122	1	herrmann et al	PERSON
ajfa-13282	122	2	2003	DATE
ajfa-13282	122	3	japan	GPE
ajfa-13282	123	1	2010	DATE
ajfa-13282	123	2	3	CARDINAL
ajfa-13282	123	3	finance & accounting	ORG
ajfa-13282	123	4	1946-052x 2018	CARDINAL
ajfa-13282	123	5	10	CARDINAL
ajfa-13282	123	6	1	CARDINAL
ajfa-13282	123	7	447	CARDINAL
ajfa-13282	123	8	1993	DATE
ajfa-13282	123	9	herrmann et al.	PERSON
ajfa-13282	123	10	2003	DATE
ajfa-13282	123	11	4	CARDINAL
ajfa-13282	123	12	tobin	ORG
ajfa-13282	124	1	4.2.5	CARDINAL
ajfa-13282	125	1	one	CARDINAL
ajfa-13282	125	2	rem	ORG
ajfa-13282	126	1	nagar	GPE
ajfa-13282	126	2	skinner, & wong	ORG
ajfa-13282	126	3	2003	DATE
ajfa-13282	126	4	2006	DATE
ajfa-13282	127	1	burnett et al	PERSON
ajfa-13282	127	2	2012	DATE
ajfa-13282	127	3	rem	ORG
ajfa-13282	129	1	rem	ORG
ajfa-13282	130	1	first	ORDINAL
ajfa-13282	130	2	three	CARDINAL
ajfa-13282	130	3	rem	ORG
ajfa-13282	130	4	chi et al.	PERSON
ajfa-13282	130	5	2011	DATE
ajfa-13282	130	6	cohen et al.	PERSON
ajfa-13282	130	7	2008	DATE
ajfa-13282	130	8	ferentinou & anagnostopoulou	ORG
ajfa-13282	130	9	2016	DATE
ajfa-13282	130	10	one	CARDINAL
ajfa-13282	131	1	2016	CARDINAL
ajfa-13282	131	2	rem	PERSON
ajfa-13282	131	3	-1	ORG
ajfa-13282	131	4	one	CARDINAL
ajfa-13282	132	1	rem	ORG
ajfa-13282	132	2	rem	PERSON
ajfa-13282	132	3	rem	PERSON
ajfa-13282	132	4	-1	ORG
ajfa-13282	133	1	-1	ORG
ajfa-13282	134	1	+ abprod	PERSON
ajfa-13282	134	2	5	CARDINAL
ajfa-13282	134	3	abdisx	GPE
ajfa-13282	134	4	abprod	PERSON
ajfa-13282	135	1	4.3	CARDINAL
ajfa-13282	135	2	rem	ORG
ajfa-13282	135	3	aem rem	ORG
ajfa-13282	137	1	rem	PERSON
ajfa-13282	138	1	rem	ORG
ajfa-13282	138	2	2015	DATE
ajfa-13282	138	3	cohen asian journal of finance & accounting	ORG
ajfa-13282	138	4	1946-052x 2018	CARDINAL
ajfa-13282	138	5	10	CARDINAL
ajfa-13282	138	6	1	CARDINAL
ajfa-13282	138	7	2010	DATE
ajfa-13282	138	8	graham et al.	PERSON
ajfa-13282	138	9	2005	DATE
ajfa-13282	138	10	roychowdhury	ORG
ajfa-13282	138	11	2006	DATE
ajfa-13282	138	12	zang	GPE
ajfa-13282	138	13	2012	DATE
ajfa-13282	139	1	graham et al	PERSON
ajfa-13282	139	2	2005	DATE
ajfa-13282	139	3	401	CARDINAL
ajfa-13282	139	4	80%	PERCENT
ajfa-13282	140	1	gunny	PERSON
ajfa-13282	140	2	2005	DATE
ajfa-13282	141	1	kothari	PERSON
ajfa-13282	141	2	watts	LOC
ajfa-13282	141	3	1998	DATE
ajfa-13282	141	4	2006	DATE
ajfa-13282	143	1	eldenburg	PERSON
ajfa-13282	144	1	2011	DATE
ajfa-13282	144	2	california	GPE
ajfa-13282	145	1	rem	ORG
ajfa-13282	147	1	ronen & yaari	ORG
ajfa-13282	147	2	2008	DATE
ajfa-13282	148	1	cohen	PERSON
ajfa-13282	148	2	zarowin	GPE
ajfa-13282	148	3	2010	DATE
ajfa-13282	149	1	rem	ORG
ajfa-13282	149	2	subsequent years	DATE
ajfa-13282	151	1	aem	ORG
ajfa-13282	151	2	rem	ORG
ajfa-13282	153	1	2005	DATE
ajfa-13282	153	2	rem	ORG
ajfa-13282	153	3	aem	ORG
ajfa-13282	154	1	cohen et al	PERSON
ajfa-13282	155	1	2008	DATE
ajfa-13282	156	1	jaehong	GPE
ajfa-13282	156	2	2012	DATE
ajfa-13282	156	3	aem	ORG
ajfa-13282	156	4	rem	ORG
ajfa-13282	158	1	aem	ORG
ajfa-13282	158	2	rem	ORG
ajfa-13282	158	3	asian	NORP
ajfa-13282	158	4	finance & accounting	ORG
ajfa-13282	158	5	1946-052x 2018	CARDINAL
ajfa-13282	159	1	10	CARDINAL
ajfa-13282	159	2	1	CARDINAL
ajfa-13282	159	3	449	CARDINAL
ajfa-13282	159	4	rem	ORG
ajfa-13282	159	5	burnett et al.	PERSON
ajfa-13282	159	6	2012	DATE
ajfa-13282	159	7	chi et al.	PERSON
ajfa-13282	159	8	2011	DATE
ajfa-13282	161	1	2015	CARDINAL
ajfa-13282	161	2	aem	ORG
ajfa-13282	161	3	rem	ORG
ajfa-13282	162	1	38	CARDINAL
ajfa-13282	162	2	1991	DATE
ajfa-13282	162	3	2010	DATE
ajfa-13282	163	1	rem	PERSON
ajfa-13282	164	1	rem	PERSON
ajfa-13282	165	1	baatour	PERSON
ajfa-13282	165	2	othman	PERSON
ajfa-13282	165	3	2016	DATE
ajfa-13282	165	4	the middle east	LOC
ajfa-13282	165	5	north african	NORP
ajfa-13282	166	1	rem	ORG
ajfa-13282	167	1	rem	PERSON
ajfa-13282	168	1	2016	CARDINAL
ajfa-13282	168	2	aem & rem	ORG
ajfa-13282	168	3	greek	NORP
ajfa-13282	169	1	rem	ORG
ajfa-13282	170	1	ho et al	PERSON
ajfa-13282	171	1	2015	DATE
ajfa-13282	171	2	aem	ORG
ajfa-13282	171	3	rem	ORG
ajfa-13282	171	4	chinese	NORP
ajfa-13282	172	1	chinese	NORP
ajfa-13282	172	2	rem	PERSON
ajfa-13282	173	1	2017	CARDINAL
ajfa-13282	173	2	rem	PERSON
ajfa-13282	173	3	33	CARDINAL
ajfa-13282	173	4	2000 to 2010	DATE
ajfa-13282	174	1	rem	ORG
ajfa-13282	174	2	aem	ORG
ajfa-13282	175	1	2013	DATE
ajfa-13282	176	1	aem	ORG
ajfa-13282	176	2	rem	ORG
ajfa-13282	177	1	rem	PERSON
ajfa-13282	177	2	aem	ORG
ajfa-13282	178	1	zang	GPE
ajfa-13282	178	2	2012	DATE
ajfa-13282	179	1	more than 6,500	CARDINAL
ajfa-13282	180	1	matsuura	PERSON
ajfa-13282	180	2	2008	DATE
ajfa-13282	180	3	rem	ORG
ajfa-13282	180	4	aem	ORG
ajfa-13282	181	1	rem	PERSON
ajfa-13282	181	2	aem	ORG
ajfa-13282	182	1	al	ORG
ajfa-13282	183	1	2015	CARDINAL
ajfa-13282	183	2	the ipo year	DATE
ajfa-13282	184	1	2	CARDINAL
ajfa-13282	184	2	aem	ORG
ajfa-13282	184	3	rem	ORG
ajfa-13282	184	4	asian	NORP
ajfa-13282	184	5	finance & accounting	ORG
ajfa-13282	184	6	1946-052x 2018	CARDINAL
ajfa-13282	184	7	10	CARDINAL
ajfa-13282	184	8	1	CARDINAL
ajfa-13282	184	9	450	CARDINAL
ajfa-13282	184	10	2	CARDINAL
ajfa-13282	184	11	aem	ORG
ajfa-13282	184	12	rem 4.3	ORG
ajfa-13282	184	13	2008	DATE
ajfa-13282	185	1	abad	PERSON
ajfa-13282	185	2	2016	DATE
ajfa-13282	185	3	rem	ORG
ajfa-13282	185	4	spanish	NORP
ajfa-13282	185	5	rem	PERSON
ajfa-13282	186	1	rem	ORG
ajfa-13282	186	2	2015	DATE
ajfa-13282	187	1	rem	PERSON
ajfa-13282	187	2	cohen & zarowin,	ORG
ajfa-13282	187	3	2010	DATE
ajfa-13282	187	4	2005	DATE
ajfa-13282	187	5	tabassum	ORG
ajfa-13282	187	6	kaleem, & nazir	ORG
ajfa-13282	187	7	2015	DATE
ajfa-13282	188	1	rem	ORG
ajfa-13282	189	1	lenard, petruska	ORG
ajfa-13282	189	2	alam	PERSON
ajfa-13282	189	3	2016	DATE
ajfa-13282	189	4	us	GPE
ajfa-13282	189	5	rem	ORG
ajfa-13282	189	6	rem	PERSON
ajfa-13282	189	7	years	DATE
ajfa-13282	190	1	zamanirad	GPE
ajfa-13282	190	2	2015	DATE
ajfa-13282	190	3	rem	ORG
ajfa-13282	191	1	rem	ORG
ajfa-13282	192	1	2006	DATE
ajfa-13282	192	2	rem	ORG
ajfa-13282	193	1	rem	PERSON
ajfa-13282	193	2	2011	DATE
ajfa-13282	193	3	cohen & zarowin	ORG
ajfa-13282	193	4	2010	DATE
ajfa-13282	193	5	cohen et al.	PERSON
ajfa-13282	193	6	2008	DATE
ajfa-13282	193	7	ewert & wagenhofer	ORG
ajfa-13282	193	8	2005	DATE
ajfa-13282	193	9	roychowdhury	ORG
ajfa-13282	193	10	2006	DATE
ajfa-13282	194	1	kim	PERSON
ajfa-13282	194	2	sohn	PERSON
ajfa-13282	194	3	2013	DATE
ajfa-13282	195	1	rem	ORG
ajfa-13282	196	1	cupertino	GPE
ajfa-13282	196	2	martinez	GPE
ajfa-13282	196	3	costa jr	NORP
ajfa-13282	196	4	2016	DATE
ajfa-13282	196	5	rem	ORG
ajfa-13282	196	6	rem	ORG
ajfa-13282	197	1	rem	ORG
ajfa-13282	198	1	taylor	PERSON
ajfa-13282	198	2	xu	PERSON
ajfa-13282	198	3	2010	DATE
ajfa-13282	198	4	rem	PERSON
ajfa-13282	198	5	years	DATE
ajfa-13282	199	1	aem rem ➢	PERSON
ajfa-13282	200	1	asian	NORP
ajfa-13282	200	2	finance & accounting	ORG
ajfa-13282	200	3	1946-052x 2018	CARDINAL
ajfa-13282	201	1	10	CARDINAL
ajfa-13282	201	2	1	CARDINAL
ajfa-13282	201	3	451	CARDINAL
ajfa-13282	201	4	pacheco paredes	PERSON
ajfa-13282	201	5	wheatley	ORG
ajfa-13282	201	6	2017	CARDINAL
ajfa-13282	201	7	rem	ORG
ajfa-13282	202	1	5	CARDINAL
ajfa-13282	202	2	rem	ORG
ajfa-13282	203	1	rem	ORG
ajfa-13282	203	2	recent years	DATE
ajfa-13282	205	1	rem	PERSON
ajfa-13282	206	1	6	CARDINAL
ajfa-13282	206	2	rem	ORG
ajfa-13282	207	1	rem	ORG
ajfa-13282	210	1	aem	ORG
ajfa-13282	212	1	rem	ORG
ajfa-13282	212	2	rem	PERSON
ajfa-13282	213	1	rem	ORG
ajfa-13282	213	2	rem	PERSON
ajfa-13282	214	1	abad	PERSON
ajfa-13282	214	2	d.	NORP
ajfa-13282	214	3	m. f.	PERSON
ajfa-13282	214	4	j. p., & yague	ORG
ajfa-13282	214	5	j. (	PERSON
ajfa-13282	214	6	2018	DATE
ajfa-13282	216	1	european	NORP
ajfa-13282	216	2	27(2	CARDINAL
ajfa-13282	216	3	209–235	CARDINAL
ajfa-13282	216	4	abdul rahman	PERSON
ajfa-13282	216	5	r., & ali	ORG
ajfa-13282	216	6	f. h. m.	PERSON
ajfa-13282	216	7	2006	DATE
ajfa-13282	217	1	malaysian	NORP
ajfa-13282	218	1	21(7	CARDINAL
ajfa-13282	218	2	783–804	CARDINAL
ajfa-13282	219	1	alexander	PERSON
ajfa-13282	219	2	2010	DATE
ajfa-13282	220	1	secondary	ORDINAL
ajfa-13282	222	1	j. corporate governance	ORG
ajfa-13282	222	2	2(1	CARDINAL
ajfa-13282	222	3	31–41	CARDINAL
ajfa-13282	223	1	https://doi.org/10.1504/ijcg.2010.035233 alhadab	PERSON
ajfa-13282	223	2	m.	PERSON
ajfa-13282	223	3	i., & keasey	ORG
ajfa-13282	223	4	2015	DATE
ajfa-13282	225	1	research2	PERSON
ajfa-13282	225	2	55–92	CARDINAL
ajfa-13282	226	1	asian journal of finance & accounting	ORG
ajfa-13282	226	2	1946-052x 2018	CARDINAL
ajfa-13282	226	3	10	CARDINAL
ajfa-13282	226	4	1	CARDINAL
ajfa-13282	226	5	b., & de lange	ORG
ajfa-13282	226	6	2004	DATE
ajfa-13282	227	1	enron	ORG
ajfa-13282	228	1	15(6	CARDINAL
ajfa-13282	228	2	751–765	DATE
ajfa-13282	229	1	k., & othman	ORG
ajfa-13282	229	2	h. ben	PERSON
ajfa-13282	229	3	2016	CARDINAL
ajfa-13282	231	1	international journal of accounting	ORG
ajfa-13282	231	2	12(1	CARDINAL
ajfa-13282	231	3	1–23	CARDINAL
ajfa-13282	232	1	barton	GPE
ajfa-13282	232	2	j., & simko	ORG
ajfa-13282	232	3	2002	DATE
ajfa-13282	234	1	1993	DATE
ajfa-13282	236	1	68(4	CARDINAL
ajfa-13282	236	2	840–855	CARDINAL
ajfa-13282	237	1	m. d.	PERSON
ajfa-13282	237	2	2001	DATE
ajfa-13282	239	1	27(12	CARDINAL
ajfa-13282	239	2	3–17	CARDINAL
ajfa-13282	240	1	d. a.	PERSON
ajfa-13282	240	2	nagar	GPE
ajfa-13282	240	3	skinner	PERSON
ajfa-13282	240	4	d. j.	PERSON
ajfa-13282	241	1	m. h. f. (	PERSON
ajfa-13282	241	2	2003	DATE
ajfa-13282	243	1	36(1–3	CARDINAL
ajfa-13282	243	2	51–90	CARDINAL
ajfa-13282	244	1	chen	PERSON
ajfa-13282	244	2	v. y. s.	PERSON
ajfa-13282	244	3	kim	PERSON
ajfa-13282	244	4	m.	PERSON
ajfa-13282	244	5	2015	DATE
ajfa-13282	246	1	34(1	CARDINAL
ajfa-13282	247	1	https://doi.org/10.1016/j.jaccpubpol.2014.09.002	ORG
ajfa-13282	247	2	b. m.	PERSON
ajfa-13282	247	3	b. m.	PERSON
ajfa-13282	247	4	martin	PERSON
ajfa-13282	247	5	g. w.	PERSON
ajfa-13282	247	6	b. p.	PERSON
ajfa-13282	247	7	2012	DATE
ajfa-13282	249	1	1861–1884	DATE
ajfa-13282	250	1	callao	ORG
ajfa-13282	250	2	s.	GPE
ajfa-13282	250	3	j., & wroblewski	ORG
ajfa-13282	250	4	2014	DATE
ajfa-13282	251	1	three	CARDINAL
ajfa-13282	252	1	zeszyty teoretyczne rachunkowosci	PERSON
ajfa-13282	252	2	79(135	CARDINAL
ajfa-13282	252	3	135–178	CARDINAL
ajfa-13282	253	1	chi	PERSON
ajfa-13282	253	2	w.	PERSON
ajfa-13282	253	3	lisic	ORG
ajfa-13282	253	4	l. l.	PERSON
ajfa-13282	253	5	m. (	PERSON
ajfa-13282	253	6	2011	DATE
ajfa-13282	255	1	25(2	CARDINAL
ajfa-13282	255	2	315–335	DATE
ajfa-13282	256	1	https://doi.org/10.2308/acch-10025 claessens	PERSON
ajfa-13282	256	2	s., & fan	ORG
ajfa-13282	256	3	j. p. h.	PERSON
ajfa-13282	256	4	2002	DATE
ajfa-13282	257	1	asia	LOC
ajfa-13282	258	1	3(2	CARDINAL
ajfa-13282	258	2	71–103	CARDINAL
ajfa-13282	258	3	https://doi.org/10.1787/9789264189300-en cohen	ORG
ajfa-13282	258	4	d. a.	PERSON
ajfa-13282	258	5	2010	DATE
ajfa-13282	260	1	50(1	DATE
ajfa-13282	261	1	https://doi.org/10.1016/j.jacceco.2010.01.002	NORP
ajfa-13282	261	2	d.	NORP
ajfa-13282	261	3	t. z.	PERSON
ajfa-13282	261	4	2008	DATE
ajfa-13282	263	1	83(3	CARDINAL
ajfa-13282	263	2	757–787	CARDINAL
ajfa-13282	264	1	cupertino	GPE
ajfa-13282	264	2	c. m.	PERSON
ajfa-13282	264	3	martinez	GPE
ajfa-13282	264	4	a. l.	PERSON
ajfa-13282	264	5	n. c. a. da	PERSON
ajfa-13282	265	1	2016	CARDINAL
ajfa-13282	266	1	asian	NORP
ajfa-13282	266	2	finance & accounting	ORG
ajfa-13282	266	3	1946-052x 2018	CARDINAL
ajfa-13282	266	4	10	CARDINAL
ajfa-13282	266	5	1	CARDINAL
ajfa-13282	266	6	453	CARDINAL
ajfa-13282	267	1	revista contabilidade & finanças	ORG
ajfa-13282	267	2	232–242	CARDINAL
ajfa-13282	268	1	p. m.	PERSON
ajfa-13282	268	2	kothari	PERSON
ajfa-13282	268	3	s. p., & watts	PERSON
ajfa-13282	268	4	r. l.	PERSON
ajfa-13282	268	5	1998	DATE
ajfa-13282	270	1	25(2	CARDINAL
ajfa-13282	270	2	133–168	CARDINAL
ajfa-13282	271	1	2000	DATE
ajfa-13282	273	1	235–250	CARDINAL
ajfa-13282	274	1	eldenburg	PERSON
ajfa-13282	274	2	l. g.	PERSON
ajfa-13282	274	3	k. a.	PERSON
ajfa-13282	274	4	hee	PERSON
ajfa-13282	274	5	k. w.	PERSON
ajfa-13282	274	6	2011	DATE
ajfa-13282	276	1	1605–1630	CARDINAL
ajfa-13282	277	1	https://doi.org/10.2308/accr-10095 enomoto	ORG
ajfa-13282	277	2	m.	PERSON
ajfa-13282	277	3	f., & yamaguchi	ORG
ajfa-13282	277	4	t.	GPE
ajfa-13282	277	5	2015	CARDINAL
ajfa-13282	279	1	contemporary accounting & economics	ORG
ajfa-13282	279	2	11(3	CARDINAL
ajfa-13282	279	3	183–198	DATE
ajfa-13282	280	1	r., & wagenhofer	ORG
ajfa-13282	280	2	a.	PERSON
ajfa-13282	280	3	2005	DATE
ajfa-13282	283	1	https://doi.org/10.2308/accr.2005.80.4.1101 fama	PERSON
ajfa-13282	283	2	e. f. (	PERSON
ajfa-13282	283	3	1980	DATE
ajfa-13282	285	1	288–307	CARDINAL
ajfa-13282	286	1	j. p. h.	PERSON
ajfa-13282	286	2	t. j.	PERSON
ajfa-13282	286	3	2002	DATE
ajfa-13282	287	1	east asia	LOC
ajfa-13282	288	1	journal of accounting and economics	ORG
ajfa-13282	288	2	33(3	CARDINAL
ajfa-13282	288	3	401–425	CARDINAL
ajfa-13282	289	1	a. c., & anagnostopoulou	PERSON
ajfa-13282	289	2	s. c.	PERSON
ajfa-13282	289	3	2016	DATE
ajfa-13282	290	1	greece	GPE
ajfa-13282	290	2	17(1	CARDINAL
ajfa-13282	290	3	2–23	CARDINAL
ajfa-13282	291	1	graham	PERSON
ajfa-13282	291	2	j. r.	PERSON
ajfa-13282	291	3	harvey	GPE
ajfa-13282	291	4	c. r.	PERSON
ajfa-13282	291	5	s. (2005	ORG
ajfa-13282	293	1	40(1–3	DATE
ajfa-13282	293	2	3–73	CARDINAL
ajfa-13282	294	1	k. (	PERSON
ajfa-13282	294	2	2005	DATE
ajfa-13282	296	1	university of colorado at boulder	ORG
ajfa-13282	297	1	healy	PERSON
ajfa-13282	298	1	gunny	PERSON
ajfa-13282	298	2	k.	PERSON
ajfa-13282	298	3	2010	DATE
ajfa-13282	300	1	855–888	CARDINAL
ajfa-13282	301	1	healy	PERSON
ajfa-13282	301	2	j. (1999	ORG
ajfa-13282	303	1	365–383	CARDINAL
ajfa-13282	304	1	asian	NORP
ajfa-13282	304	2	finance & accounting	ORG
ajfa-13282	304	3	1946-052x 2018	CARDINAL
ajfa-13282	304	4	10	CARDINAL
ajfa-13282	304	5	1	CARDINAL
ajfa-13282	304	6	454 herrmann	QUANTITY
ajfa-13282	304	7	d.	NORP
ajfa-13282	304	8	inoue	ORG
ajfa-13282	304	9	t., & thomas	ORG
ajfa-13282	304	10	w. b.	PERSON
ajfa-13282	304	11	2003	DATE
ajfa-13282	305	1	japan	GPE
ajfa-13282	306	1	journal of accounting research	ORG
ajfa-13282	306	2	41(1	CARDINAL
ajfa-13282	306	3	89–108	PRODUCT
ajfa-13282	307	1	ho	PERSON
ajfa-13282	307	2	l. c. j.	PERSON
ajfa-13282	307	3	q., & taylor	ORG
ajfa-13282	307	4	m.	PERSON
ajfa-13282	307	5	2015	DATE
ajfa-13282	308	1	post-ifrs	ORG
ajfa-13282	308	2	china	GPE
ajfa-13282	309	1	journal of international financial management	ORG
ajfa-13282	309	2	294–335	CARDINAL
ajfa-13282	310	1	https://doi.org/10.1111/jifm.12030 howe	PERSON
ajfa-13282	310	2	m. a.	PERSON
ajfa-13282	310	3	1999	DATE
ajfa-13282	312	1	phd thesis	PERSON
ajfa-13282	312	2	university of connecticut	ORG
ajfa-13282	314	1	hribar	PERSON
ajfa-13282	314	2	jenkins	PERSON
ajfa-13282	314	3	n. t., & johnson	PERSON
ajfa-13282	314	4	w. b.	PERSON
ajfa-13282	314	5	2006	DATE
ajfa-13282	316	1	41(1–2	DATE
ajfa-13282	316	2	3–27	CARDINAL
ajfa-13282	317	1	https://doi.org/10.1016/j.jacceco.2005.10.002	ORG
ajfa-13282	317	2	e., & parbonetti	ORG
ajfa-13282	317	3	a.	PERSON
ajfa-13282	317	4	2017	CARDINAL
ajfa-13282	319	1	47(1	DATE
ajfa-13282	320	1	91–121	CARDINAL
ajfa-13282	321	1	ising	PERSON
ajfa-13282	321	2	2013	DATE
ajfa-13282	323	1	springer science & business media	ORG
ajfa-13282	324	1	jensen	PERSON
ajfa-13282	324	2	m. c.	PERSON
ajfa-13282	324	3	w. h.	PERSON
ajfa-13282	324	4	1976	DATE
ajfa-13282	326	1	journal of financial economics	ORG
ajfa-13282	326	2	3(4	CARDINAL
ajfa-13282	326	3	305–360	CARDINAL
ajfa-13282	327	1	https://doi.org/10.1016/0304-405x(76)90026-x jones	PERSON
ajfa-13282	327	2	j. j.	PERSON
ajfa-13282	327	3	1991	DATE
ajfa-13282	329	1	journal of accounting research	ORG
ajfa-13282	329	2	29(2	CARDINAL
ajfa-13282	329	3	193–228	CARDINAL
ajfa-13282	330	1	2012	DATE
ajfa-13282	331	1	post-asian	NORP
ajfa-13282	332	1	8(7	CARDINAL
ajfa-13282	332	2	915–931	CARDINAL
ajfa-13282	333	1	kim	PERSON
ajfa-13282	333	2	j. b.	PERSON
ajfa-13282	333	3	b. c.	PERSON
ajfa-13282	333	4	2013	DATE
ajfa-13282	335	1	518–543	CARDINAL
ajfa-13282	335	2	m. j.	PERSON
ajfa-13282	335	3	petruska	ORG
ajfa-13282	335	4	k. a.	PERSON
ajfa-13282	335	5	alam	PERSON
ajfa-13282	335	6	b.	PERSON
ajfa-13282	335	7	2016	DATE
ajfa-13282	337	1	33	CARDINAL
ajfa-13282	338	1	d., & wysocki	ORG
ajfa-13282	338	2	2003	DATE
ajfa-13282	340	1	journal of financial economics	ORG
ajfa-13282	340	2	69(3	CARDINAL
ajfa-13282	340	3	505–527	CARDINAL
ajfa-13282	341	1	https://doi.org/10.1016/s0304-405x(03)00121-1 lo	PERSON
ajfa-13282	341	2	k. (	PERSON
ajfa-13282	341	3	2008	DATE
ajfa-13282	343	1	45	DATE
ajfa-13282	343	2	350–357	CARDINAL
ajfa-13282	344	1	https://doi.org/10.1016/j.jacceco.2007.08.002	ORG
ajfa-13282	344	2	malik	PERSON
ajfa-13282	344	3	m. (	PERSON
ajfa-13282	344	4	2015	DATE
ajfa-13282	345	1	the asian journal of finance & accounting	ORG
ajfa-13282	345	2	1946-052x 2018	CARDINAL
ajfa-13282	346	1	10	CARDINAL
ajfa-13282	346	2	1	CARDINAL
ajfa-13282	346	3	455	CARDINAL
ajfa-13282	347	1	8(1	CARDINAL
ajfa-13282	348	1	manowan	PERSON
ajfa-13282	348	2	& lin	PERSON
ajfa-13282	348	3	l.	GPE
ajfa-13282	348	4	2013	DATE
ajfa-13282	350	1	international journal of accounting	ORG
ajfa-13282	350	2	4(1	CARDINAL
ajfa-13282	351	1	https://doi.org/10.1504/ijaf.2013.053120 matsuura	PERSON
ajfa-13282	351	2	s. (2008	PERSON
ajfa-13282	353	1	journal of international business research	ORG
ajfa-13282	353	2	7(3	CARDINAL
ajfa-13282	353	3	63–78	CARDINAL
ajfa-13282	354	1	salehi	GPE
ajfa-13282	354	2	m., & zamanirad	ORG
ajfa-13282	354	3	m. (	PERSON
ajfa-13282	354	4	2015	DATE
ajfa-13282	356	1	53(2	CARDINAL
ajfa-13282	356	2	432–450	CARDINAL
ajfa-13282	357	1	pacheco paredes	PERSON
ajfa-13282	357	2	& wheatley	ORG
ajfa-13282	357	3	2017	CARDINAL
ajfa-13282	359	1	9(3	CARDINAL
ajfa-13282	359	2	268–283	CARDINAL
ajfa-13282	360	1	https://doi.org/10.1108/jfep-09-2016-0065 perols	PERSON
ajfa-13282	360	2	j. l.	PERSON
ajfa-13282	360	3	b. a.	PERSON
ajfa-13282	360	4	2011	DATE
ajfa-13282	362	1	27(1	CARDINAL
ajfa-13282	362	2	39–53	CARDINAL
ajfa-13282	363	1	j., & yaari	ORG
ajfa-13282	363	2	2008	DATE
ajfa-13282	365	1	science+business	LOC
ajfa-13282	365	2	llc	GPE
ajfa-13282	366	1	roychowdhury	ORG
ajfa-13282	366	2	s.	PERSON
ajfa-13282	366	3	2006	DATE
ajfa-13282	368	1	42(3	CARDINAL
ajfa-13282	368	2	335–370	CARDINAL
ajfa-13282	369	1	https://doi.org/10.1016/j.jacceco.2006.01.002 schipper	PERSON
ajfa-13282	369	2	1989	DATE
ajfa-13282	371	1	3(4	CARDINAL
ajfa-13282	371	2	91–102	CARDINAL
ajfa-13282	371	3	sellami	PERSON
ajfa-13282	371	4	2015	DATE
ajfa-13282	373	1	international journal of finance	ORG
ajfa-13282	373	2	4(4	CARDINAL
ajfa-13282	373	3	206–213	CARDINAL
ajfa-13282	373	4	sellami	ORG
ajfa-13282	373	5	m., & fakhfakh, h. (	ORG
ajfa-13282	373	6	2013	DATE
ajfa-13282	374	1	france	GPE
ajfa-13282	375	1	international journal of accounting and economics	ORG
ajfa-13282	375	2	2(1	CARDINAL
ajfa-13282	375	3	22–33	CARDINAL
ajfa-13282	376	1	s. v.,	PERSON
ajfa-13282	376	2	& utama	ORG
ajfa-13282	376	3	2008	DATE
ajfa-13282	377	1	indonesia	GPE
ajfa-13282	378	1	international journal of accounting	ORG
ajfa-13282	378	2	1–27	CARDINAL
ajfa-13282	378	3	2014	DATE
ajfa-13282	380	1	29(2	CARDINAL
ajfa-13282	380	2	153–172	CARDINAL
ajfa-13282	381	1	n.	PERSON
ajfa-13282	381	2	kaleem, a., & nazir	ORG
ajfa-13282	381	3	m. s.	PERSON
ajfa-13282	381	4	2014	DATE
ajfa-13282	382	1	asian journal of finance & accounting	ORG
ajfa-13282	382	2	1946-052x 2018	CARDINAL
ajfa-13282	382	3	10	CARDINAL
ajfa-13282	382	4	1	CARDINAL
ajfa-13282	382	5	456	CARDINAL
ajfa-13282	382	6	pakistan	GPE
ajfa-13282	384	1	j. indian	NORP
ajfa-13282	384	2	9(3	CARDINAL
ajfa-13282	384	3	267–281	CARDINAL
ajfa-13282	385	1	n.	PERSON
ajfa-13282	385	2	kaleem, a., & nazir	ORG
ajfa-13282	385	3	m. s.	PERSON
ajfa-13282	385	4	2015	DATE
ajfa-13282	387	1	16(1	CARDINAL
ajfa-13282	387	2	21–34	CARDINAL
ajfa-13282	388	1	talbi	ORG
ajfa-13282	388	2	d.	NORP
ajfa-13282	388	3	omri	PERSON
ajfa-13282	388	4	m. a.	PERSON
ajfa-13282	388	5	guesmi	PERSON
ajfa-13282	388	6	k., & ftiti	ORG
ajfa-13282	388	7	z.	PERSON
ajfa-13282	388	8	2015	DATE
ajfa-13282	390	1	31(2	CARDINAL
ajfa-13282	390	2	661–674	CARDINAL
ajfa-13282	391	1	taylor	PERSON
ajfa-13282	391	2	g. k.	PERSON
ajfa-13282	391	3	r. z. z.	PERSON
ajfa-13282	391	4	2010	DATE
ajfa-13282	393	1	22(2	CARDINAL
ajfa-13282	393	2	128–132	CARDINAL
ajfa-13282	394	1	m. (	PERSON
ajfa-13282	394	2	2013	DATE
ajfa-13282	397	1	43(4	DATE
ajfa-13282	397	2	445–481	CARDINAL
ajfa-13282	398	1	xu	PERSON
ajfa-13282	398	2	r. z.	PERSON
ajfa-13282	398	3	taylor	PERSON
ajfa-13282	398	4	g. k.	PERSON
ajfa-13282	398	5	m. t.	PERSON
ajfa-13282	398	6	2007	DATE
ajfa-13282	400	1	journal of accounting literature	ORG
ajfa-13282	400	2	26	CARDINAL
ajfa-13282	400	3	195–228	CARDINAL
ajfa-13282	401	1	zang, a. y. (	ORG
ajfa-13282	401	2	2012	DATE
ajfa-13282	403	1	675–703	CARDINAL
ajfa-13282	404	1	https://doi.org/10.2308/accr-10196	ORG
ajfa-13282	404	2	1	CARDINAL
ajfa-13282	405	1	10	CARDINAL
ajfa-13282	405	2	http://www.accounting-degree.org/scandals/ http://www.accounting-degree.org/scandals/	ORG