id	sid	eid	entity	type
ajfa-14242	1	1	microsoft	ORG
ajfa-14242	1	2	14242-51744-1	DATE
ajfa-14242	1	3	asian	NORP
ajfa-14242	1	4	finance & accounting	ORG
ajfa-14242	1	5	1946	CARDINAL
ajfa-14242	1	6	11	CARDINAL
ajfa-14242	1	7	nisreen mohammed	PERSON
ajfa-14242	1	8	egypt	GPE
ajfa-14242	1	9	20-100	CARDINAL
ajfa-14242	1	10	nesreen.mohamed@commerce.menofia.edu.eg	DATE
ajfa-14242	1	11	jan. 20, 2019	DATE
ajfa-14242	1	12	feb. 19	DATE
ajfa-14242	1	13	2019	DATE
ajfa-14242	1	14	june 1, 2019	DATE
ajfa-14242	4	1	asian journal of finance & accounting	ORG
ajfa-14242	4	2	1946	CARDINAL
ajfa-14242	4	3	11	CARDINAL
ajfa-14242	4	4	1 30 ajfa.macrothink.org 1	DATE
ajfa-14242	5	1	the last two decades	DATE
ajfa-14242	6	1	two	CARDINAL
ajfa-14242	8	1	2004	DATE
ajfa-14242	8	2	dechow et.al	DATE
ajfa-14242	9	1	2010).while	CARDINAL
ajfa-14242	9	2	2006	DATE
ajfa-14242	9	3	2010	DATE
ajfa-14242	10	1	third	ORDINAL
ajfa-14242	11	1	mcvay	GPE
ajfa-14242	11	2	2006	DATE
ajfa-14242	13	1	maremont & bulkeley	ORG
ajfa-14242	13	2	2002	DATE
ajfa-14242	13	3	mcvay	GPE
ajfa-14242	13	4	2006	DATE
ajfa-14242	13	5	noh et	PERSON
ajfa-14242	14	1	al.	PERSON
ajfa-14242	14	2	2017	DATE
ajfa-14242	14	3	nagar & sen	ORG
ajfa-14242	14	4	2016	DATE
ajfa-14242	15	1	200	CARDINAL
ajfa-14242	15	2	200	CARDINAL
ajfa-14242	15	3	190	CARDINAL
ajfa-14242	15	4	185	CARDINAL
ajfa-14242	15	5	10	CARDINAL
ajfa-14242	15	6	15	CARDINAL
ajfa-14242	15	7	5	CARDINAL
ajfa-14242	15	8	10	CARDINAL
ajfa-14242	15	9	5	CARDINAL
ajfa-14242	15	10	5	CARDINAL
ajfa-14242	15	11	1	CARDINAL
ajfa-14242	16	1	chae& nakano	ORG
ajfa-14242	16	2	2015	DATE
ajfa-14242	17	1	lougee & marquardt	ORG
ajfa-14242	17	2	2004	DATE
ajfa-14242	18	1	desai& nagar,2016	ORG
ajfa-14242	19	1	east asian	NORP
ajfa-14242	21	1	2010	DATE
ajfa-14242	22	1	al.	PERSON
ajfa-14242	22	2	2011	DATE
ajfa-14242	23	1	japanese	NORP
ajfa-14242	23	2	shirato & nagata	ORG
ajfa-14242	23	3	2012	DATE
ajfa-14242	23	4	chae& nakano	ORG
ajfa-14242	23	5	asian journal of finance & accounting	ORG
ajfa-14242	23	6	1946	CARDINAL
ajfa-14242	23	7	11	CARDINAL
ajfa-14242	23	8	1 31 ajfa.macrothink.org	DATE
ajfa-14242	23	9	2015	DATE
ajfa-14242	25	1	athanasakou	GPE
ajfa-14242	25	2	et.al	DATE
ajfa-14242	25	3	2009	DATE
ajfa-14242	25	4	athanasakou et.al, 2011	DATE
ajfa-14242	25	5	zalata& roberts	ORG
ajfa-14242	25	6	2017	DATE
ajfa-14242	29	1	2	CARDINAL
ajfa-14242	29	2	denyer & tranfield	ORG
ajfa-14242	29	3	2009	DATE
ajfa-14242	30	1	khan et.al.	ORG
ajfa-14242	30	2	2003	DATE
ajfa-14242	32	1	denyer & tranfield	ORG
ajfa-14242	32	2	2009	DATE
ajfa-14242	32	3	five	CARDINAL
ajfa-14242	32	4	denyer & tranfield	ORG
ajfa-14242	32	5	2009	DATE
ajfa-14242	32	6	2.1	CARDINAL
ajfa-14242	34	1	2.2	CARDINAL
ajfa-14242	35	1	five	CARDINAL
ajfa-14242	35	2	proquest	ORG
ajfa-14242	36	1	2.3	CARDINAL
ajfa-14242	36	2	asian journal of finance & accounting	ORG
ajfa-14242	36	3	1946	CARDINAL
ajfa-14242	36	4	11	CARDINAL
ajfa-14242	36	5	1 32	DATE
ajfa-14242	39	1	the year 2017	DATE
ajfa-14242	39	2	47	CARDINAL
ajfa-14242	40	1	2.4	CARDINAL
ajfa-14242	42	1	abernathy et.al.	PERSON
ajfa-14242	42	2	2014	DATE
ajfa-14242	42	3	chae& nakano	ORG
ajfa-14242	42	4	2015	DATE
ajfa-14242	42	5	desai& nagar	ORG
ajfa-14242	42	6	2016	DATE
ajfa-14242	44	1	zalata & roberts	ORG
ajfa-14242	44	2	2016	DATE
ajfa-14242	45	1	laux& laux	ORG
ajfa-14242	45	2	2009	DATE
ajfa-14242	48	1	2003	DATE
ajfa-14242	49	1	zalata & roberts	ORG
ajfa-14242	49	2	2016	DATE
ajfa-14242	52	1	asian journal of finance & accounting	ORG
ajfa-14242	52	2	1946	CARDINAL
ajfa-14242	52	3	11	CARDINAL
ajfa-14242	52	4	1 33	DATE
ajfa-14242	53	1	ali et.al,	PERSON
ajfa-14242	53	2	2010	DATE
ajfa-14242	54	1	fan& wong	ORG
ajfa-14242	54	2	2002	DATE
ajfa-14242	54	3	ding& zhang	ORG
ajfa-14242	54	4	2007	DATE
ajfa-14242	54	5	haw et.al.	ORG
ajfa-14242	54	6	2011	DATE
ajfa-14242	57	1	fan& wong	ORG
ajfa-14242	57	2	2002	DATE
ajfa-14242	58	1	& utama2008	ORG
ajfa-14242	58	2	noh, et.al, 2014	ORG
ajfa-14242	61	1	al.	PERSON
ajfa-14242	61	2	1996	DATE
ajfa-14242	61	3	lougee& marquardt	ORG
ajfa-14242	61	4	a. 2004	PERSON
ajfa-14242	61	5	mcvay	GPE
ajfa-14242	61	6	2006	DATE
ajfa-14242	61	7	johnson et.al.	PERSON
ajfa-14242	61	8	2011	DATE
ajfa-14242	62	1	hodgson & clarke	ORG
ajfa-14242	62	2	2000	DATE
ajfa-14242	63	1	nagar& sen	ORG
ajfa-14242	63	2	2017	DATE
ajfa-14242	65	1	abernathy	PERSON
ajfa-14242	65	2	2014).further	DATE
ajfa-14242	65	3	2010	DATE
ajfa-14242	65	4	abernathy	PERSON
ajfa-14242	65	5	2014	DATE
ajfa-14242	65	6	2011	DATE
ajfa-14242	66	1	barton & simko	ORG
ajfa-14242	66	2	2002	DATE
ajfa-14242	66	3	asian	NORP
ajfa-14242	66	4	finance & accounting	ORG
ajfa-14242	66	5	1946	CARDINAL
ajfa-14242	66	6	11	CARDINAL
ajfa-14242	66	7	1 34	DATE
ajfa-14242	66	8	troy	PERSON
ajfa-14242	66	9	2003	DATE
ajfa-14242	67	1	2010	DATE
ajfa-14242	67	2	2017	DATE
ajfa-14242	70	1	al.	PERSON
ajfa-14242	70	2	1996	DATE
ajfa-14242	70	3	mcvay	GPE
ajfa-14242	70	4	2006	DATE
ajfa-14242	70	5	johnson et	PERSON
ajfa-14242	71	1	al.	PERSON
ajfa-14242	71	2	2011	DATE
ajfa-14242	72	1	2.4.4	CARDINAL
ajfa-14242	74	1	al	ORG
ajfa-14242	74	2	2009	DATE
ajfa-14242	75	1	three	CARDINAL
ajfa-14242	76	1	abernathy et.al,	PERSON
ajfa-14242	76	2	2014	DATE
ajfa-14242	78	1	cohen& zarowin	ORG
ajfa-14242	78	2	2010	DATE
ajfa-14242	79	1	al	ORG
ajfa-14242	79	2	2010	DATE
ajfa-14242	80	1	2.4.5	CARDINAL
ajfa-14242	80	2	barton & simko	ORG
ajfa-14242	80	3	2002	DATE
ajfa-14242	82	1	wieland	GPE
ajfa-14242	83	1	al	ORG
ajfa-14242	83	2	2013	DATE
ajfa-14242	85	1	nagar& sen	ORG
ajfa-14242	85	2	2017	DATE
ajfa-14242	85	3	zero	CARDINAL
ajfa-14242	86	1	al	PERSON
ajfa-14242	86	2	2010	DATE
ajfa-14242	86	3	athanasakou	PERSON
ajfa-14242	87	1	al, 2011	ORG
ajfa-14242	88	1	al, 2011	ORG
ajfa-14242	90	1	siu& faff	ORG
ajfa-14242	90	2	2013	DATE
ajfa-14242	91	1	asian	NORP
ajfa-14242	91	2	finance & accounting	ORG
ajfa-14242	91	3	1946	CARDINAL
ajfa-14242	91	4	11	CARDINAL
ajfa-14242	91	5	1 35	CARDINAL
ajfa-14242	93	1	skinner& sloan	ORG
ajfa-14242	93	2	2002	DATE
ajfa-14242	95	1	mcvay	GPE
ajfa-14242	95	2	2006	DATE
ajfa-14242	97	1	zalata & roberts	ORG
ajfa-14242	97	2	2017	DATE
ajfa-14242	103	1	joo& chamberlain	ORG
ajfa-14242	103	2	2016	DATE
ajfa-14242	106	1	knechel et	PERSON
ajfa-14242	107	1	al	ORG
ajfa-14242	107	2	2012	DATE
ajfa-14242	107	3	mcvay	GPE
ajfa-14242	107	4	2006	DATE
ajfa-14242	109	1	chae& nakano,2015	ORG
ajfa-14242	111	1	chae& nakano	ORG
ajfa-14242	111	2	2015	DATE
ajfa-14242	112	1	nelson	PERSON
ajfa-14242	113	1	al, 2002	ORG
ajfa-14242	114	1	2011	DATE
ajfa-14242	114	2	desai& nagar	ORG
ajfa-14242	114	3	2016	DATE
ajfa-14242	114	4	asian	NORP
ajfa-14242	114	5	finance & accounting	ORG
ajfa-14242	114	6	1946	CARDINAL
ajfa-14242	115	1	11	CARDINAL
ajfa-14242	115	2	1 36 ajfa.macrothink.org 3	DATE
ajfa-14242	117	1	five	CARDINAL
ajfa-14242	117	2	47	CARDINAL
ajfa-14242	117	3	english	LANGUAGE
ajfa-14242	117	4	up to	DATE
ajfa-14242	117	5	the year 2017	DATE
ajfa-14242	123	1	abernathy	PERSON
ajfa-14242	123	2	j. l.	PERSON
ajfa-14242	123	3	beyer	ORG
ajfa-14242	123	4	b., & rapley	ORG
ajfa-14242	123	5	e. t.	PERSON
ajfa-14242	123	6	2014	DATE
ajfa-14242	125	1	41(5-6	CARDINAL
ajfa-14242	125	2	600	CARDINAL
ajfa-14242	126	1	https://doi.org/10.1111/jbfa.12076 ali	PERSON
ajfa-14242	126	2	s. m.	PERSON
ajfa-14242	126	3	n. m.	PERSON
ajfa-14242	126	4	m. s.	PERSON
ajfa-14242	126	5	2010	DATE
ajfa-14242	127	1	malaysian	NORP
ajfa-14242	128	1	asian	NORP
ajfa-14242	128	2	1(2	CARDINAL
ajfa-14242	129	1	athanasakou	PERSON
ajfa-14242	129	2	v. e.	PERSON
ajfa-14242	129	3	n. c., & walker	PERSON
ajfa-14242	129	4	m. (	PERSON
ajfa-14242	129	5	2009	DATE
ajfa-14242	131	1	39(1	CARDINAL
ajfa-14242	131	2	3	CARDINAL
ajfa-14242	132	1	asian	NORP
ajfa-14242	132	2	finance & accounting	ORG
ajfa-14242	132	3	1946	CARDINAL
ajfa-14242	132	4	11	CARDINAL
ajfa-14242	132	5	1 37	DATE
ajfa-14242	132	6	athanasakou	GPE
ajfa-14242	132	7	n. c., & walker	PERSON
ajfa-14242	132	8	m. (	PERSON
ajfa-14242	132	9	2011	DATE
ajfa-14242	134	1	journal of business finance & accounting	ORG
ajfa-14242	134	2	38(1‐2	CARDINAL
ajfa-14242	134	3	58	CARDINAL
ajfa-14242	135	1	barton	GPE
ajfa-14242	135	2	j., & simko	ORG
ajfa-14242	135	3	2002	DATE
ajfa-14242	137	1	1-27	CARDINAL
ajfa-14242	138	1	d., & hayn	ORG
ajfa-14242	138	2	2002	DATE
ajfa-14242	140	1	33(2	DATE
ajfa-14242	140	2	173	CARDINAL
ajfa-14242	141	1	b. k.	PERSON
ajfa-14242	141	2	d., & kang	ORG
ajfa-14242	141	3	t.	GPE
ajfa-14242	141	4	2013	DATE
ajfa-14242	143	1	journal of international accounting research	ORG
ajfa-14242	143	2	12(2	DATE
ajfa-14242	143	3	27-50	CARDINAL
ajfa-14242	144	1	m. t.	PERSON
ajfa-14242	144	2	r. g.	PERSON
ajfa-14242	144	3	2002	DATE
ajfa-14242	145	1	gaap	PERSON
ajfa-14242	145	2	two	CARDINAL
ajfa-14242	146	1	journal of accounting research	ORG
ajfa-14242	146	2	40(1	CARDINAL
ajfa-14242	146	3	41	CARDINAL
ajfa-14242	147	1	https://doi.org/10.1111/1475-679x.00038 chae	PERSON
ajfa-14242	147	2	s. j., & nakano	PERSON
ajfa-14242	147	3	2015	DATE
ajfa-14242	148	1	japan	GPE
ajfa-14242	149	1	hitotsubashi journal of commerce	ORG
ajfa-14242	149	2	25	CARDINAL
ajfa-14242	150	1	cohen	PERSON
ajfa-14242	150	2	d. a.	PERSON
ajfa-14242	150	3	2010	DATE
ajfa-14242	152	1	50(1	CARDINAL
ajfa-14242	152	2	2-19	DATE
ajfa-14242	153	1	https://doi.org/10.1016/j.jacceco.2010.01.002	NORP
ajfa-14242	154	1	cfa institute	ORG
ajfa-14242	155	1	charlottesville	GPE
ajfa-14242	155	2	virginia	GPE
ajfa-14242	156	1	ge	ORG
ajfa-14242	156	2	w., & schrand	ORG
ajfa-14242	156	3	2010	DATE
ajfa-14242	158	1	344	CARDINAL
ajfa-14242	159	1	denyer	GPE
ajfa-14242	159	2	d., & tranfield	ORG
ajfa-14242	159	3	d.	NORP
ajfa-14242	159	4	2009	DATE
ajfa-14242	161	1	d. a. buchanan & a. bryman	GPE
ajfa-14242	161	2	671-689	CARDINAL
ajfa-14242	162	1	thousand	CARDINAL
ajfa-14242	162	2	desai	PERSON
ajfa-14242	162	3	n., & nagar	ORG
ajfa-14242	162	4	2016	DATE
ajfa-14242	164	1	india	GPE
ajfa-14242	165	1	contemporary accounting & economics	ORG
ajfa-14242	165	2	12(2	DATE
ajfa-14242	165	3	111	CARDINAL
ajfa-14242	166	1	2011	DATE
ajfa-14242	168	1	1969-1994	DATE
ajfa-14242	169	1	zhang, h., & zhang	ORG
ajfa-14242	169	2	j.	PERSON
ajfa-14242	169	3	2007	DATE
ajfa-14242	170	1	chinese	NORP
ajfa-14242	171	1	223	CARDINAL
ajfa-14242	172	1	j. p.,	PERSON
ajfa-14242	172	2	& wong	ORG
ajfa-14242	172	3	t. j.	PERSON
ajfa-14242	172	4	2002	DATE
ajfa-14242	173	1	east asia	LOC
ajfa-14242	174	1	journal of accounting and economics	ORG
ajfa-14242	174	2	33(3	CARDINAL
ajfa-14242	174	3	401	CARDINAL
ajfa-14242	175	1	asian	NORP
ajfa-14242	175	2	finance & accounting	ORG
ajfa-14242	175	3	1946	CARDINAL
ajfa-14242	175	4	11	CARDINAL
ajfa-14242	175	5	1 38	CARDINAL
ajfa-14242	175	6	barua, a.	GPE
ajfa-14242	175	7	cready	PERSON
ajfa-14242	175	8	w. m.	PERSON
ajfa-14242	175	9	w. b.	PERSON
ajfa-14242	175	10	2010	DATE
ajfa-14242	176	1	quarterly	DATE
ajfa-14242	177	1	1303-1323	DATE
ajfa-14242	178	1	francis	PERSON
ajfa-14242	178	2	j., hanna	ORG
ajfa-14242	178	3	j. d., & vincent	PERSON
ajfa-14242	178	4	l. (1996	ORG
ajfa-14242	180	1	journal of accounting research	ORG
ajfa-14242	180	2	117	CARDINAL
ajfa-14242	181	1	10.2307/2491429	CARDINAL
ajfa-14242	181	2	k. a.	PERSON
ajfa-14242	181	3	2010	DATE
ajfa-14242	183	1	855	CARDINAL
ajfa-14242	184	1	i. m.	PERSON
ajfa-14242	184	2	ho	NORP
ajfa-14242	184	3	s. s.	PERSON
ajfa-14242	184	4	& li	PERSON
ajfa-14242	184	5	a. y.	PERSON
ajfa-14242	184	6	2011	DATE
ajfa-14242	186	1	28(2	GPE
ajfa-14242	186	2	517	CARDINAL
ajfa-14242	187	1	hodgson, a., & stevenson‐clarke	ORG
ajfa-14242	187	2	2000	DATE
ajfa-14242	189	1	accounting & finance	ORG
ajfa-14242	189	2	40(1	CARDINAL
ajfa-14242	189	3	51-74	CARDINAL
ajfa-14242	190	1	johnson	PERSON
ajfa-14242	190	2	p. m.	PERSON
ajfa-14242	190	3	t. j., & sanchez	PERSON
ajfa-14242	190	4	j. m.	PERSON
ajfa-14242	190	5	2011	DATE
ajfa-14242	192	1	25(3	CARDINAL
ajfa-14242	192	2	511	CARDINAL
ajfa-14242	193	1	j. h., & chamberlain	ORG
ajfa-14242	193	2	s.	PERSON
ajfa-14242	193	3	2016	DATE
ajfa-14242	195	1	khan	GPE
ajfa-14242	195	2	k. s.	PERSON
ajfa-14242	195	3	kunz	GPE
ajfa-14242	195	4	r.	NORP
ajfa-14242	195	5	kleijnen	GPE
ajfa-14242	195	6	j., & antes	ORG
ajfa-14242	195	7	2003	DATE
ajfa-14242	196	1	five	CARDINAL
ajfa-14242	197	1	96(3	CARDINAL
ajfa-14242	197	2	118	CARDINAL
ajfa-14242	198	1	knechel	PERSON
ajfa-14242	198	2	w. r.	PERSON
ajfa-14242	198	3	krishnan	GPE
ajfa-14242	198	4	g. v.	PERSON
ajfa-14242	198	5	m.	PERSON
ajfa-14242	198	6	l. b.	PERSON
ajfa-14242	198	7	2012	DATE
ajfa-14242	200	1	journal of practice &	ORG
ajfa-14242	200	2	32(sp1	CARDINAL
ajfa-14242	200	3	385	CARDINAL
ajfa-14242	201	1	laux	GPE
ajfa-14242	201	2	c., & laux	ORG
ajfa-14242	201	3	2009	DATE
ajfa-14242	203	1	84(3	CARDINAL
ajfa-14242	203	2	869	CARDINAL
ajfa-14242	204	1	d., & wysocki	ORG
ajfa-14242	204	2	2003	DATE
ajfa-14242	206	1	journal of financial economics	ORG
ajfa-14242	206	2	69(3	CARDINAL
ajfa-14242	206	3	505	CARDINAL
ajfa-14242	207	1	https://doi.org/10.1016/s0304-405x(03)00121-1 lougee	PERSON
ajfa-14242	207	2	b. a.	PERSON
ajfa-14242	207	3	c. a.	PERSON
ajfa-14242	207	4	2004	DATE
ajfa-14242	209	1	79(3	CARDINAL
ajfa-14242	209	2	769-795	CARDINAL
ajfa-14242	210	1	https://doi.org/10.2308/accr.2004.79.3.769	CARDINAL
ajfa-14242	210	2	m., & bulkeley	ORG
ajfa-14242	210	3	w. m.	PERSON
ajfa-14242	210	4	2002	DATE
ajfa-14242	211	1	ibm	ORG
ajfa-14242	211	2	sec	ORG
ajfa-14242	212	1	the wall street journal	ORG
ajfa-14242	213	1	mcvay	GPE
ajfa-14242	213	2	s. e. (	PERSON
ajfa-14242	213	3	2006	DATE
ajfa-14242	214	1	asian	NORP
ajfa-14242	214	2	finance & accounting	ORG
ajfa-14242	214	3	1946	CARDINAL
ajfa-14242	214	4	11	CARDINAL
ajfa-14242	214	5	1 39	CARDINAL
ajfa-14242	215	1	81(3	CARDINAL
ajfa-14242	215	2	501	CARDINAL
ajfa-14242	216	1	n., & sen	ORG
ajfa-14242	216	2	k.	PERSON
ajfa-14242	216	3	2016	DATE
ajfa-14242	217	1	india	GPE
ajfa-14242	218	1	journal of international accounting	ORG
ajfa-14242	218	2	26	CARDINAL
ajfa-14242	218	3	1-12	CARDINAL
ajfa-14242	219	1	n., & sen	ORG
ajfa-14242	219	2	2017	CARDINAL
ajfa-14242	222	1	https://doi.org/10.1108/jfra-11-2015-0102 nagar	PERSON
ajfa-14242	222	2	n., & sen	ORG
ajfa-14242	222	3	2017	CARDINAL
ajfa-14242	225	1	r.	NORP
ajfa-14242	225	2	raghunandan	GPE
ajfa-14242	225	3	k., & rama	ORG
ajfa-14242	225	4	d. v.	PERSON
ajfa-14242	225	5	2012	DATE
ajfa-14242	226	1	indian	NORP
ajfa-14242	227	1	583	CARDINAL
ajfa-14242	228	1	nelson	PERSON
ajfa-14242	228	2	m. w.	PERSON
ajfa-14242	228	3	elliott	GPE
ajfa-14242	228	4	j. a.	PERSON
ajfa-14242	228	5	r. l.	PERSON
ajfa-14242	228	6	2002	DATE
ajfa-14242	230	1	175	CARDINAL
ajfa-14242	231	1	https://doi.org/10.2308/accr.2002.77.s-1.175 noh	PERSON
ajfa-14242	231	2	m., moon	PERSON
ajfa-14242	231	3	d.& parte	ORG
ajfa-14242	231	4	2017	CARDINAL
ajfa-14242	233	1	international journal of accounting & information management	ORG
ajfa-14242	233	2	25(3	CARDINAL
ajfa-14242	233	3	333	CARDINAL
ajfa-14242	234	1	noh	PERSON
ajfa-14242	234	2	m., moon	PERSON
ajfa-14242	234	3	d.	NORP
ajfa-14242	234	4	a., & esteban	ORG
ajfa-14242	234	5	l. p.	PERSON
ajfa-14242	234	6	2014	DATE
ajfa-14242	235	1	korean	NORP
ajfa-14242	236	1	yonsei university	ORG
ajfa-14242	236	2	s.	PERSON
ajfa-14242	236	3	2006	DATE
ajfa-14242	238	1	42(3	CARDINAL
ajfa-14242	238	2	335	CARDINAL
ajfa-14242	239	1	https://doi.org/10.1016/j.jacceco.2006.01.002	CARDINAL
ajfa-14242	239	2	k., & nagata	ORG
ajfa-14242	239	3	2012	DATE
ajfa-14242	240	1	japanese	NORP
ajfa-14242	241	1	tokyo institute of technology	ORG
ajfa-14242	242	1	siregar	PERSON
ajfa-14242	242	2	s. v.,	PERSON
ajfa-14242	242	3	& utama	ORG
ajfa-14242	242	4	2008	DATE
ajfa-14242	243	1	indonesia	GPE
ajfa-14242	244	1	the international journal of accounting	ORG
ajfa-14242	244	2	43(1	CARDINAL
ajfa-14242	244	3	1-27	CARDINAL
ajfa-14242	245	1	d. t.	NORP
ajfa-14242	245	2	r. w.	PERSON
ajfa-14242	245	3	2013	DATE
ajfa-14242	247	1	ssrn	PERSON
ajfa-14242	248	1	https://dx.doi.org/10.2139/ssrn.1928578 skinner	PERSON
ajfa-14242	248	2	d. j.	PERSON
ajfa-14242	248	3	r. g.	PERSON
ajfa-14242	248	4	2002	DATE
ajfa-14242	250	1	7(2	CARDINAL
ajfa-14242	250	2	289	CARDINAL
ajfa-14242	251	1	troy	PERSON
ajfa-14242	251	2	d. j.	PERSON
ajfa-14242	251	3	2003	DATE
ajfa-14242	253	1	journal university of michigan business school	ORG
ajfa-14242	253	2	michigan	GPE
ajfa-14242	254	1	usa	GPE
ajfa-14242	254	2	asian journal of finance & accounting	ORG
ajfa-14242	254	3	1946	CARDINAL
ajfa-14242	254	4	11	CARDINAL
ajfa-14242	254	5	1 40	CARDINAL
ajfa-14242	254	6	wieland	GPE
ajfa-14242	254	7	m. m.	PERSON
ajfa-14242	254	8	dawkins	PERSON
ajfa-14242	254	9	m. c., & dugan	PERSON
ajfa-14242	254	10	m. t.	PERSON
ajfa-14242	254	11	2013	DATE
ajfa-14242	255	1	s&p	ORG
ajfa-14242	256	1	journal of business finance & accounting	ORG
ajfa-14242	256	2	40(1-2	ORG
ajfa-14242	256	3	55-81	CARDINAL
ajfa-14242	257	1	https://doi.org/10.1111/jbfa.12013 zalata	PERSON
ajfa-14242	257	2	a. m.	PERSON
ajfa-14242	257	3	2017	CARDINAL
ajfa-14242	258	1	uk	GPE
ajfa-14242	259	1	journal of international accounting	ORG
ajfa-14242	259	2	29	CARDINAL
ajfa-14242	259	3	52-65	DATE
ajfa-14242	260	1	a., & roberts	ORG
ajfa-14242	260	2	2016	DATE
ajfa-14242	262	1	31(1	CARDINAL
ajfa-14242	262	2	51	CARDINAL
ajfa-14242	263	1	a. y.	PERSON
ajfa-14242	263	2	2011	DATE
ajfa-14242	265	1	675	CARDINAL
ajfa-14242	266	1	https://doi.org/10.2308/accr-10196	ORG