id	sid	eid	entity	type
ajfa-1435	1	1	microsoft	ORG
ajfa-1435	1	2	1435-5635	CARDINAL
ajfa-1435	1	3	asian	NORP
ajfa-1435	1	4	finance & accounting	ORG
ajfa-1435	1	5	2012	DATE
ajfa-1435	1	6	4	CARDINAL
ajfa-1435	1	7	1	CARDINAL
ajfa-1435	1	8	173	CARDINAL
ajfa-1435	1	9	jodhpur	GPE
ajfa-1435	1	10	omar a.a	PERSON
ajfa-1435	1	11	jawabreh	GPE
ajfa-1435	1	12	hotels sciences department	ORG
ajfa-1435	1	13	al balqa applied university	ORG
ajfa-1435	1	14	jordan	GPE
ajfa-1435	1	15	aqaba e-mail	PERSON
ajfa-1435	2	1	ali mahmoud abdallah alrabei	PERSON
ajfa-1435	3	1	february 23, 2012	DATE
ajfa-1435	3	2	march 25, 2012	DATE
ajfa-1435	3	3	june 1, 2012	DATE
ajfa-1435	3	4	four	CARDINAL
ajfa-1435	3	5	five	CARDINAL
ajfa-1435	5	1	jodhpur	GPE
ajfa-1435	6	1	1.77	CARDINAL
ajfa-1435	6	2	0.00	CARDINAL
ajfa-1435	6	3	1.85	CARDINAL
ajfa-1435	6	4	0.00	CARDINAL
ajfa-1435	6	5	1.98	CARDINAL
ajfa-1435	6	6	0.00	CARDINAL
ajfa-1435	7	1	four	CARDINAL
ajfa-1435	7	2	five	CARDINAL
ajfa-1435	7	3	jodhpur	GPE
ajfa-1435	8	1	jodhpur	GPE
ajfa-1435	10	1	asian	NORP
ajfa-1435	10	2	finance & accounting	ORG
ajfa-1435	10	3	2012	DATE
ajfa-1435	10	4	4	CARDINAL
ajfa-1435	10	5	1	CARDINAL
ajfa-1435	10	6	174 1	CARDINAL
ajfa-1435	11	1	recent years	DATE
ajfa-1435	12	1	clark	GPE
ajfa-1435	12	2	1990	DATE
ajfa-1435	12	3	curtis, 1995	ORG
ajfa-1435	12	4	rahman et al.	PERSON
ajfa-1435	12	5	1988	DATE
ajfa-1435	12	6	wilkinson, 1993	ORG
ajfa-1435	12	7	wilkinson et al.	PERSON
ajfa-1435	12	8	2000	DATE
ajfa-1435	16	1	1973	DATE
ajfa-1435	18	1	1973	DATE
ajfa-1435	20	1	chin et al.	PERSON
ajfa-1435	20	2	1995	DATE
ajfa-1435	20	3	gregory	PERSON
ajfa-1435	20	4	1995	DATE
ajfa-1435	24	1	george, h. bodnar.	ORG
ajfa-1435	24	2	william	PERSON
ajfa-1435	24	3	s. hopwood	PERSON
ajfa-1435	25	1	2001	DATE
ajfa-1435	28	1	rahman	PERSON
ajfa-1435	28	2	halladay	ORG
ajfa-1435	28	3	1988	DATE
ajfa-1435	28	4	1987	DATE
ajfa-1435	29	1	asian	NORP
ajfa-1435	29	2	finance & accounting	ORG
ajfa-1435	29	3	2012	DATE
ajfa-1435	29	4	4	CARDINAL
ajfa-1435	29	5	1	CARDINAL
ajfa-1435	30	1	2	CARDINAL
ajfa-1435	30	2	majed	ORG
ajfa-1435	31	1	adel.	PERSON
ajfa-1435	32	1	2011	DATE
ajfa-1435	34	1	jordanian	NORP
ajfa-1435	34	2	jordan	GPE
ajfa-1435	35	1	jordanian	NORP
ajfa-1435	36	1	eva	NORP
ajfa-1435	36	2	chris	PERSON
ajfa-1435	36	3	patel	PERSON
ajfa-1435	37	1	2008	DATE
ajfa-1435	39	1	german	NORP
ajfa-1435	42	1	two	CARDINAL
ajfa-1435	44	1	burchell et al	PERSON
ajfa-1435	44	2	1980	DATE
ajfa-1435	45	1	two	CARDINAL
ajfa-1435	46	1	one	CARDINAL
ajfa-1435	50	1	one	CARDINAL
ajfa-1435	51	1	rajiv	PERSON
ajfa-1435	51	2	d.	NORP
ajfa-1435	51	3	hsihui	GPE
ajfa-1435	51	4	chang	PERSON
ajfa-1435	52	1	2002	DATE
ajfa-1435	54	1	five	CARDINAL
ajfa-1435	55	1	asian	NORP
ajfa-1435	55	2	finance & accounting	ORG
ajfa-1435	55	3	2012	DATE
ajfa-1435	55	4	4	CARDINAL
ajfa-1435	55	5	1	CARDINAL
ajfa-1435	56	1	dea	ORG
ajfa-1435	57	1	six	CARDINAL
ajfa-1435	59	1	phd	PERSON
ajfa-1435	59	2	m. dastgir	PERSON
ajfa-1435	59	3	phd	PERSON
ajfa-1435	59	4	h. hashem nejad	PERSON
ajfa-1435	59	5	m. s.	PERSON
ajfa-1435	59	6	2008	DATE
ajfa-1435	60	1	tehran stock exchange	ORG
ajfa-1435	63	1	3	CARDINAL
ajfa-1435	63	2	four	CARDINAL
ajfa-1435	63	3	five	CARDINAL
ajfa-1435	63	4	jodhpur hotels	GPE
ajfa-1435	67	1	four	CARDINAL
ajfa-1435	67	2	five	CARDINAL
ajfa-1435	69	1	karmarkar et al.	PERSON
ajfa-1435	69	2	1990	DATE
ajfa-1435	69	3	sullivan	PERSON
ajfa-1435	69	4	1993	DATE
ajfa-1435	70	1	4.	CARDINAL
ajfa-1435	71	1	jodhpur	GPE
ajfa-1435	71	2	four	CARDINAL
ajfa-1435	71	3	five	CARDINAL
ajfa-1435	71	4	jodhpur city	GPE
ajfa-1435	71	5	indian	NORP
ajfa-1435	72	1	5	CARDINAL
ajfa-1435	72	2	four	CARDINAL
ajfa-1435	72	3	five	CARDINAL
ajfa-1435	72	4	jodhpur city	GPE
ajfa-1435	73	1	asian	NORP
ajfa-1435	73	2	finance & accounting	ORG
ajfa-1435	73	3	2012	DATE
ajfa-1435	73	4	4	CARDINAL
ajfa-1435	73	5	1	CARDINAL
ajfa-1435	73	6	four	CARDINAL
ajfa-1435	73	7	five	CARDINAL
ajfa-1435	73	8	jodhpur	GPE
ajfa-1435	73	9	2	CARDINAL
ajfa-1435	73	10	four	CARDINAL
ajfa-1435	73	11	five	CARDINAL
ajfa-1435	73	12	jodhpur	GPE
ajfa-1435	74	1	3	CARDINAL
ajfa-1435	74	2	jodhpur	GPE
ajfa-1435	75	1	4	CARDINAL
ajfa-1435	75	2	four	CARDINAL
ajfa-1435	75	3	five	CARDINAL
ajfa-1435	75	4	jodhpur	GPE
ajfa-1435	76	1	6	CARDINAL
ajfa-1435	76	2	6.1	CARDINAL
ajfa-1435	76	3	two	CARDINAL
ajfa-1435	76	4	secondary	ORDINAL
ajfa-1435	77	1	four	CARDINAL
ajfa-1435	77	2	five	CARDINAL
ajfa-1435	77	3	jodhpur	GPE
ajfa-1435	78	1	annual	DATE
ajfa-1435	78	2	india	GPE
ajfa-1435	79	1	6.2	CARDINAL
ajfa-1435	79	2	four	CARDINAL
ajfa-1435	79	3	five	CARDINAL
ajfa-1435	79	4	jodhpur	GPE
ajfa-1435	80	1	four	CARDINAL
ajfa-1435	80	2	five	CARDINAL
ajfa-1435	80	3	jodhpur	GPE
ajfa-1435	81	1	four	CARDINAL
ajfa-1435	81	2	five	CARDINAL
ajfa-1435	81	3	jodhpur	GPE
ajfa-1435	82	1	jodhpur	GPE
ajfa-1435	83	1	6.3	CARDINAL
ajfa-1435	88	1	pearson	PERSON
ajfa-1435	88	2	chi-square	PERSON
ajfa-1435	89	1	the asian journal of finance & accounting	ORG
ajfa-1435	89	2	2012	DATE
ajfa-1435	89	3	4	CARDINAL
ajfa-1435	89	4	1	CARDINAL
ajfa-1435	89	5	178	CARDINAL
ajfa-1435	90	1	anova	ORG
ajfa-1435	90	2	jodhpur	GPE
ajfa-1435	90	3	7	CARDINAL
ajfa-1435	91	1	1	CARDINAL
ajfa-1435	91	2		CARDINAL
ajfa-1435	91	3	86.0 %	PERCENT
ajfa-1435	91	4	14.0 %	PERCENT
ajfa-1435	92	1		CARDINAL
ajfa-1435	92	2	42.0 %	PERCENT
ajfa-1435	92	3	21 to 30 years	DATE
ajfa-1435	92	4	34.0 %	PERCENT
ajfa-1435	92	5	between 3140 years	DATE
ajfa-1435	92	6	14.0 %	PERCENT
ajfa-1435	92	7	6.0 %	PERCENT
ajfa-1435	92	8	between 5160 years	DATE
ajfa-1435	92	9	4.0 %	PERCENT
ajfa-1435	92	10	less than 20 years	DATE
ajfa-1435	93	1		CARDINAL
ajfa-1435	93	2	monthly	DATE
ajfa-1435	93	3	50.0 %	PERCENT
ajfa-1435	93	4	less than 1000$	MONEY
ajfa-1435	93	5	38.0 %	PERCENT
ajfa-1435	93	6	8.0 %	PERCENT
ajfa-1435	93	7	$ 3000$	MONEY
ajfa-1435	93	8	4.0 %	PERCENT
ajfa-1435	93	9	more than 3000$.	CARDINAL
ajfa-1435	93	10		CARDINAL
ajfa-1435	93	11	82.0 %	PERCENT
ajfa-1435	93	12	18.0 %	PERCENT
ajfa-1435	94	1		CARDINAL
ajfa-1435	94	2	62.0 %	PERCENT
ajfa-1435	94	3	26.0 %	PERCENT
ajfa-1435	94	4	6.0 %	PERCENT
ajfa-1435	95	1		CARDINAL
ajfa-1435	95	2	30.0 %	PERCENT
ajfa-1435	95	3	4 to 6 years	DATE
ajfa-1435	95	4	26.0 %	PERCENT
ajfa-1435	95	5	between 79 years	DATE
ajfa-1435	95	6	24.0 %	PERCENT
ajfa-1435	95	7	less than 3 years	DATE
ajfa-1435	95	8	20 %	PERCENT
ajfa-1435	95	9	more than10 years	DATE
ajfa-1435	96	1	asian journal of finance & accounting	ORG
ajfa-1435	96	2	2012	DATE
ajfa-1435	96	3	4	CARDINAL
ajfa-1435	96	4	1	CARDINAL
ajfa-1435	96	5	179	CARDINAL
ajfa-1435	96	6	1	CARDINAL
ajfa-1435	97	1	43 86.0	CARDINAL
ajfa-1435	97	2	7 14.0	DATE
ajfa-1435	97	3	42.0 31	DATE
ajfa-1435	97	4	40 years 17	DATE
ajfa-1435	97	5	34.0	CARDINAL
ajfa-1435	97	6	14.0	CARDINAL
ajfa-1435	97	7	6.0 61	CARDINAL
ajfa-1435	97	8	less than 1000$ 25	MONEY
ajfa-1435	97	9	19	MONEY
ajfa-1435	97	10	$ 3000$ 4 8.0	MONEY
ajfa-1435	97	11	41 82.0	CARDINAL
ajfa-1435	97	12	9 18.0	CARDINAL
ajfa-1435	97	13	3 6.0	CARDINAL
ajfa-1435	97	14	31 62.0	CARDINAL
ajfa-1435	97	15	13 26.0	CARDINAL
ajfa-1435	97	16	3 6.0	CARDINAL
ajfa-1435	97	17	years less than 3 years	DATE
ajfa-1435	97	18	6 15	CARDINAL
ajfa-1435	97	19	9	CARDINAL
ajfa-1435	97	20	13 26.0	QUANTITY
ajfa-1435	97	21	more than10 years	DATE
ajfa-1435	97	22	20.0 7.1	CARDINAL
ajfa-1435	97	23	2	CARDINAL
ajfa-1435	97	24	0.71	CARDINAL
ajfa-1435	98	1	0.75	CARDINAL
ajfa-1435	99	1	0.82	CARDINAL
ajfa-1435	100	1	0.79	CARDINAL
ajfa-1435	100	2	0.88	CARDINAL
ajfa-1435	101	1	asian	NORP
ajfa-1435	101	2	finance & accounting	ORG
ajfa-1435	101	3	2012	DATE
ajfa-1435	101	4	4	CARDINAL
ajfa-1435	101	5	1 www.macrothink.org/ajfa 180	QUANTITY
ajfa-1435	101	6	0.60	CARDINAL
ajfa-1435	102	1	2	CARDINAL
ajfa-1435	103	1	0.71	CARDINAL
ajfa-1435	103	2	0.60	CARDINAL
ajfa-1435	103	3	7	CARDINAL
ajfa-1435	103	4	0.47	CARDINAL
ajfa-1435	103	5	0.44	CARDINAL
ajfa-1435	103	6	26	CARDINAL
ajfa-1435	103	7	0.63 0.82	CARDINAL
ajfa-1435	103	8	13 0.73 0.88 7.2	QUANTITY
ajfa-1435	104	1	1	CARDINAL
ajfa-1435	104	2	0.30	CARDINAL
ajfa-1435	105	1	7.3	CARDINAL
ajfa-1435	105	2	first	ORDINAL
ajfa-1435	105	3	four	CARDINAL
ajfa-1435	105	4	five	CARDINAL
ajfa-1435	105	5	jodhpur	GPE
ajfa-1435	106	1	3	CARDINAL
ajfa-1435	106	2	less than 3.00	CARDINAL
ajfa-1435	107	1	1	CARDINAL
ajfa-1435	108	1	6	CARDINAL
ajfa-1435	109	1	asian journal of finance & accounting	ORG
ajfa-1435	109	2	2012	DATE
ajfa-1435	109	3	4	CARDINAL
ajfa-1435	109	4	1	CARDINAL
ajfa-1435	109	5	181	CARDINAL
ajfa-1435	109	6	first	ORDINAL
ajfa-1435	109	7	1.77	CARDINAL
ajfa-1435	109	8	0.00	CARDINAL
ajfa-1435	110	1	four	CARDINAL
ajfa-1435	110	2	five	CARDINAL
ajfa-1435	110	3	jodhpur	GPE
ajfa-1435	110	4	3	CARDINAL
ajfa-1435	111	1	1	CARDINAL
ajfa-1435	112	1	1.42 0.50	CARDINAL
ajfa-1435	112	2	0.00 2	CARDINAL
ajfa-1435	112	3	1.74 0.90	CARDINAL
ajfa-1435	112	4	0.00 3	CARDINAL
ajfa-1435	113	1	1.66 0.63	CARDINAL
ajfa-1435	113	2	0.00	CARDINAL
ajfa-1435	114	1	1.84 0.68	CARDINAL
ajfa-1435	114	2	0.00 5	CARDINAL
ajfa-1435	115	1	1.94 0.51	CARDINAL
ajfa-1435	115	2	0.00 6	CARDINAL
ajfa-1435	116	1	2.02 0.74 -9.34 0.00	QUANTITY
ajfa-1435	116	2	1.77 0.38	CARDINAL
ajfa-1435	116	3	0.00	CARDINAL
ajfa-1435	116	4	second	ORDINAL
ajfa-1435	116	5	four	CARDINAL
ajfa-1435	116	6	five	CARDINAL
ajfa-1435	116	7	jodhpur	GPE
ajfa-1435	117	1	4	CARDINAL
ajfa-1435	117	2	less than 3.00	CARDINAL
ajfa-1435	118	1	10	CARDINAL
ajfa-1435	120	1	second	ORDINAL
ajfa-1435	120	2	asian	NORP
ajfa-1435	120	3	finance & accounting	ORG
ajfa-1435	120	4	2012	DATE
ajfa-1435	120	5	4	CARDINAL
ajfa-1435	120	6	1	CARDINAL
ajfa-1435	120	7	4	CARDINAL
ajfa-1435	120	8	1.85	CARDINAL
ajfa-1435	120	9	0.00	CARDINAL
ajfa-1435	121	1	four	CARDINAL
ajfa-1435	121	2	five	CARDINAL
ajfa-1435	121	3	jodhpur	GPE
ajfa-1435	121	4	4	CARDINAL
ajfa-1435	122	1	7	CARDINAL
ajfa-1435	123	1	1.90 0.30	QUANTITY
ajfa-1435	123	2	0.00 8	CARDINAL
ajfa-1435	124	1	2.10 0.71	QUANTITY
ajfa-1435	125	1	1.74 0.63	CARDINAL
ajfa-1435	125	2	0.00	CARDINAL
ajfa-1435	125	3	10	CARDINAL
ajfa-1435	126	1	1.68 0.65	CARDINAL
ajfa-1435	126	2	0.00 11	CARDINAL
ajfa-1435	127	1	1.82 0.52	CARDINAL
ajfa-1435	127	2	1.85	CARDINAL
ajfa-1435	127	3	0.00 7.5 third	CARDINAL
ajfa-1435	127	4	four	CARDINAL
ajfa-1435	127	5	five	CARDINAL
ajfa-1435	127	6	jodhpur	GPE
ajfa-1435	128	1	5	CARDINAL
ajfa-1435	128	2	less than 3.00	CARDINAL
ajfa-1435	129	1	16	CARDINAL
ajfa-1435	130	1	20	CARDINAL
ajfa-1435	131	1	third	ORDINAL
ajfa-1435	131	2	5	CARDINAL
ajfa-1435	131	3	1.98	CARDINAL
ajfa-1435	131	4	0.00	CARDINAL
ajfa-1435	132	1	four	CARDINAL
ajfa-1435	132	2	five	CARDINAL
ajfa-1435	132	3	asian	NORP
ajfa-1435	132	4	finance & accounting	ORG
ajfa-1435	132	5	2012	DATE
ajfa-1435	132	6	4	CARDINAL
ajfa-1435	132	7	1	CARDINAL
ajfa-1435	132	8	183	CARDINAL
ajfa-1435	132	9	jodhpur	GPE
ajfa-1435	132	10	four	CARDINAL
ajfa-1435	132	11	five	CARDINAL
ajfa-1435	132	12	jodhpur	GPE
ajfa-1435	132	13	5	CARDINAL
ajfa-1435	133	1	12	CARDINAL
ajfa-1435	134	1	2.02 0.71	CARDINAL
ajfa-1435	134	2	0.00 13	CARDINAL
ajfa-1435	135	1	2.12 0.77	QUANTITY
ajfa-1435	135	2	0.00	CARDINAL
ajfa-1435	135	3	14 ais	PRODUCT
ajfa-1435	136	1	1.90 0.71 -11.00 0.00 15	QUANTITY
ajfa-1435	137	1	1.96 0.81	CARDINAL
ajfa-1435	137	2	0.00 16	CARDINAL
ajfa-1435	138	1	1.70 0.58	CARDINAL
ajfa-1435	138	2	0.00 17	CARDINAL
ajfa-1435	139	1	1.90 0.54	CARDINAL
ajfa-1435	139	2	0.00 18	CARDINAL
ajfa-1435	140	1	1.94 0.65	CARDINAL
ajfa-1435	140	2	0.00 19	CARDINAL
ajfa-1435	141	1	1.98 0.43	CARDINAL
ajfa-1435	141	2	0.00 20	CARDINAL
ajfa-1435	142	1	2.30 0.65	CARDINAL
ajfa-1435	142	2	0.00	CARDINAL
ajfa-1435	142	3	1.98 0.40 -17.97	QUANTITY
ajfa-1435	142	4	0.00	CARDINAL
ajfa-1435	142	5	fourth	ORDINAL
ajfa-1435	142	6	jodhpur	GPE
ajfa-1435	143	1	6	CARDINAL
ajfa-1435	143	2	greater than 3.00	CARDINAL
ajfa-1435	143	3	less than 0.05	CARDINAL
ajfa-1435	143	4	jodhpur	GPE
ajfa-1435	144	1	26	CARDINAL
ajfa-1435	144	2	first	ORDINAL
ajfa-1435	144	3	4.28	CARDINAL
ajfa-1435	145	1	25	CARDINAL
ajfa-1435	145	2	second	ORDINAL
ajfa-1435	145	3	4.07	CARDINAL
ajfa-1435	146	1	22	CARDINAL
ajfa-1435	146	2	24	DATE
ajfa-1435	146	3	23	CARDINAL
ajfa-1435	147	1	21	CARDINAL
ajfa-1435	147	2	3.34	CARDINAL
ajfa-1435	148	1	fourth	ORDINAL
ajfa-1435	148	2	asian	NORP
ajfa-1435	148	3	finance & accounting	ORG
ajfa-1435	148	4	2012	DATE
ajfa-1435	149	1	4	CARDINAL
ajfa-1435	149	2	1	CARDINAL
ajfa-1435	149	3	184	CARDINAL
ajfa-1435	149	4	6	CARDINAL
ajfa-1435	149	5	3.90	CARDINAL
ajfa-1435	149	6	0.00	CARDINAL
ajfa-1435	150	1	jodhpur	GPE
ajfa-1435	151	1	6	CARDINAL
ajfa-1435	153	1	21	CARDINAL
ajfa-1435	154	1	3.34 0.48	CARDINAL
ajfa-1435	155	1	4.06 0.42	CARDINAL
ajfa-1435	155	2	0.00 23	CARDINAL
ajfa-1435	156	1	3.78 0.42	CARDINAL
ajfa-1435	156	2	0.00 24	CARDINAL
ajfa-1435	157	1	3.86 0.57	CARDINAL
ajfa-1435	158	1	4.07 0.55	CARDINAL
ajfa-1435	158	2	4.28 0.45	CARDINAL
ajfa-1435	158	3	3.90	CARDINAL
ajfa-1435	159	1	1there	CARDINAL
ajfa-1435	159	2	four	CARDINAL
ajfa-1435	159	3	five	CARDINAL
ajfa-1435	159	4	jodhpur	GPE
ajfa-1435	161	1	2there	CARDINAL
ajfa-1435	161	2	four	CARDINAL
ajfa-1435	161	3	five	CARDINAL
ajfa-1435	161	4	jodhpur	GPE
ajfa-1435	162	1	asian	NORP
ajfa-1435	162	2	finance & accounting	ORG
ajfa-1435	162	3	2012	DATE
ajfa-1435	162	4	4	CARDINAL
ajfa-1435	162	5	1	CARDINAL
ajfa-1435	162	6	185	CARDINAL
ajfa-1435	163	1	four	CARDINAL
ajfa-1435	163	2	five	CARDINAL
ajfa-1435	163	3	jodhpur	GPE
ajfa-1435	163	4	four	CARDINAL
ajfa-1435	163	5	five	CARDINAL
ajfa-1435	163	6	jodhpur	GPE
ajfa-1435	165	1	4the	CARDINAL
ajfa-1435	165	2	jodhpur	GPE
ajfa-1435	167	1	9	CARDINAL
ajfa-1435	167	2	jodhpur hotels	ORG
ajfa-1435	168	1	jodhpur	GPE
ajfa-1435	169	1	the jodhpur hotels management	ORG
ajfa-1435	170	1	the jodhpur hotels management	ORG
ajfa-1435	171	1	jodhpur	GPE
ajfa-1435	172	1	jodhpur	GPE
ajfa-1435	173	1	zirena.	GPE
ajfa-1435	174	1	2002	DATE
ajfa-1435	175	1	jordanian	NORP
ajfa-1435	175	2	jordan	GPE
ajfa-1435	176	1	asian journal of finance & accounting	ORG
ajfa-1435	176	2	2012	DATE
ajfa-1435	176	3	4	CARDINAL
ajfa-1435	176	4	1	CARDINAL
ajfa-1435	176	5	m., & garces-ayerbe	ORG
ajfa-1435	176	6	2009	DATE
ajfa-1435	177	1	spain	GPE
ajfa-1435	177	2	29	CARDINAL
ajfa-1435	177	3	122	CARDINAL
ajfa-1435	178	1	http://dx.doi.org/10.1016/j.technovation.2008.07.005 bodnar	PERSON
ajfa-1435	178	2	george.	PERSON
ajfa-1435	179	1	h., & william	ORG
ajfa-1435	179	2	s. (1995	ORG
ajfa-1435	180	1	englewood cliffs	GPE
ajfa-1435	180	2	new jersey	GPE
ajfa-1435	180	3	prentice-hall	ORG
ajfa-1435	181	1	boockholdt	PERSON
ajfa-1435	181	2	j.	PERSON
ajfa-1435	181	3	1999	DATE
ajfa-1435	184	1	borthick, a. f., & clark	ORG
ajfa-1435	184	2	r. l.	PERSON
ajfa-1435	184	3	1990	DATE
ajfa-1435	186	1	4(3	CARDINAL
ajfa-1435	186	2	48-62	DATE
ajfa-1435	187	1	burchell	PERSON
ajfa-1435	187	2	s.	PERSON
ajfa-1435	187	3	clubb	NORP
ajfa-1435	187	4	hughes	ORG
ajfa-1435	187	5	j., & nahapiet	ORG
ajfa-1435	187	6	1980	DATE
ajfa-1435	189	1	5(1	CARDINAL
ajfa-1435	189	2	5–27	DATE
ajfa-1435	190	1	chong	GPE
ajfa-1435	190	2	v.k.	GPE
ajfa-1435	190	3	1996	DATE
ajfa-1435	192	1	21(5	CARDINAL
ajfa-1435	192	2	415–421	CARDINAL
ajfa-1435	193	1	http://dx.doi.org/10.1016/0361-3682(95)00045-3 chin	PERSON
ajfa-1435	193	2	j., barney	ORG
ajfa-1435	193	3	w., & o’sullivan, h. (1995	ORG
ajfa-1435	194	1	milton keynes	PERSON
ajfa-1435	195	1	a.	PERSON
ajfa-1435	195	2	1995	DATE
ajfa-1435	196	1	uk	GPE
ajfa-1435	196	2	contemporary hospitality management	ORG
ajfa-1435	196	3	7(1	DATE
ajfa-1435	198	1	16	CARDINAL
ajfa-1435	198	2	21	DATE
ajfa-1435	199	1	f. j. (	PERSON
ajfa-1435	199	2	1995	DATE
ajfa-1435	202	1	j. harris	PERSON
ajfa-1435	202	2	295–314	DATE
ajfa-1435	203	1	oxford	NORP
ajfa-1435	203	2	butterworth heinemann	PERSON
ajfa-1435	204	1	curtis	PERSON
ajfa-1435	204	2	1995	DATE
ajfa-1435	206	1	wokingham	ORG
ajfa-1435	206	2	addison-wesley	ORG
ajfa-1435	207	1	j. (1996	ORG
ajfa-1435	209	1	7	CARDINAL
ajfa-1435	209	2	2	CARDINAL
ajfa-1435	209	3	247–69	CARDINAL
ajfa-1435	210	1	http://dx.doi.org/10.1006/mare.1996.0014 downie	PERSON
ajfa-1435	210	2	n. j. (	PERSON
ajfa-1435	210	3	1997	DATE
ajfa-1435	213	1	16	CARDINAL
ajfa-1435	213	2	3	CARDINAL
ajfa-1435	213	3	305	CARDINAL
ajfa-1435	213	4	12	CARDINAL
ajfa-1435	214	1	http://dx.doi.org/10.1016/s0278-4319(97)00022-4 fulk	PERSON
ajfa-1435	214	2	j., & steinfield	ORG
ajfa-1435	214	3	1990	DATE
ajfa-1435	216	1	london	GPE
ajfa-1435	217	1	asian journal of finance & accounting	ORG
ajfa-1435	217	2	2012	DATE
ajfa-1435	217	3	4	CARDINAL
ajfa-1435	217	4	1	CARDINAL
ajfa-1435	217	5	h. bodnar	PERSON
ajfa-1435	217	6	s. hopwood	PERSON
ajfa-1435	218	1	ed.8th)(2000-2001	DATE
ajfa-1435	219	1	new jersey	GPE
ajfa-1435	219	2	prentice-hall, inc	ORG
ajfa-1435	221	1	galbraith	ORG
ajfa-1435	221	2	j. (	PERSON
ajfa-1435	221	3	1973	DATE
ajfa-1435	223	1	addisonwesley	ORG
ajfa-1435	223	2	ma	PERSON
ajfa-1435	223	3	hall	PERSON
ajfa-1435	223	4	2009	DATE
ajfa-1435	225	1	hopwood, a.	PERSON
ajfa-1435	225	2	1972	DATE
ajfa-1435	228	1	journal of accounting research	ORG
ajfa-1435	228	2	10	CARDINAL
ajfa-1435	228	3	156–182	CARDINAL
ajfa-1435	229	1	ismail	PERSON
ajfa-1435	229	2	n. a.	PERSON
ajfa-1435	229	3	2005	DATE
ajfa-1435	230	1	malaysian	NORP
ajfa-1435	230	2	sme´s	NORP
ajfa-1435	231	1	international journal of accounting information systems	ORG
ajfa-1435	231	2	6	CARDINAL
ajfa-1435	231	3	241	CARDINAL
ajfa-1435	232	1	http://dx.doi.org/10.1016/j.accinf.2005.09.001 karmarkar	PERSON
ajfa-1435	232	2	u.s.	GPE
ajfa-1435	232	3	lederer	GPE
ajfa-1435	232	4	p.j.	GPE
ajfa-1435	232	5	& zimmerman	ORG
ajfa-1435	232	6	j.l.	GPE
ajfa-1435	232	7	1990	DATE
ajfa-1435	235	1	r.s.	PERSON
ajfa-1435	236	1	kaplan	PERSON
ajfa-1435	237	1	harvard business school press	ORG
ajfa-1435	237	2	boston, usa	ORG
ajfa-1435	237	3	karthikeyan	PERSON
ajfa-1435	237	4	m. (ed.1st	PERSON
ajfa-1435	238	1	2010	DATE
ajfa-1435	240	1	delhi-india	ORG
ajfa-1435	240	2	j.k.	ORG
ajfa-1435	240	3	singh	GPE
ajfa-1435	240	4	avinash	PERSON
ajfa-1435	241	1	s., & ivankoviˇc	ORG
ajfa-1435	241	2	2006	DATE
ajfa-1435	242	1	slovenia	GPE
ajfa-1435	244	1	ed	PERSON
ajfa-1435	245	1	s. k. dixit	PERSON
ajfa-1435	245	2	237–60	DATE
ajfa-1435	246	1	new delhi	GPE
ajfa-1435	247	1	kim	PERSON
ajfa-1435	247	2	k.	PERSON
ajfa-1435	247	3	1988	DATE
ajfa-1435	249	1	6	CARDINAL
ajfa-1435	249	2	85-99	CARDINAL
ajfa-1435	250	1	w. (ed.7th	ORG
ajfa-1435	251	1	2001	DATE
ajfa-1435	254	1	luoma	PERSON
ajfa-1435	254	2	1967	DATE
ajfa-1435	256	1	new york	GPE
ajfa-1435	256	2	majed	ORG
ajfa-1435	256	3	adel.	PERSON
ajfa-1435	257	1	2011	DATE
ajfa-1435	258	1	jordanian	NORP
ajfa-1435	259	1	75	CARDINAL
ajfa-1435	259	2	14	CARDINAL
ajfa-1435	260	1	melville	PERSON
ajfa-1435	260	2	n.	PERSON
ajfa-1435	260	3	kraemer	PERSON
ajfa-1435	260	4	k., & gurbaxani	ORG
ajfa-1435	260	5	2004	DATE
ajfa-1435	262	1	quarterly	DATE
ajfa-1435	262	2	28	CARDINAL
ajfa-1435	262	3	2	CARDINAL
ajfa-1435	262	4	283	CARDINAL
ajfa-1435	263	1	mia	PERSON
ajfa-1435	263	2	l., & a	ORG
ajfa-1435	264	1	2001	DATE
ajfa-1435	266	1	20	CARDINAL
ajfa-1435	266	2	2	CARDINAL
ajfa-1435	266	3	111–28	CARDINAL
ajfa-1435	267	1	http://dx.doi.org/10.1016/s0278-4319(00)00033-5 asian journal of finance & accounting	ORG
ajfa-1435	267	2	2012	DATE
ajfa-1435	267	3	4	CARDINAL
ajfa-1435	267	4	1	CARDINAL
ajfa-1435	267	5	188 mohdshaari	QUANTITY
ajfa-1435	267	6	2008	DATE
ajfa-1435	268	1	malaysia	GPE
ajfa-1435	268	2	a.	PERSON
ajfa-1435	268	3	2000	DATE
ajfa-1435	270	1	1	CARDINAL
ajfa-1435	271	1	91	CARDINAL
ajfa-1435	272	1	j. m. (	PERSON
ajfa-1435	272	2	1995	DATE
ajfa-1435	274	1	p. t. harker	PERSON
ajfa-1435	274	2	chapter 9	LAW
ajfa-1435	274	3	dordrecht	ORG
ajfa-1435	274	4	netherlands	GPE
ajfa-1435	274	5	kluwer	ORG
ajfa-1435	275	1	rahman	PERSON
ajfa-1435	275	2	m., & halladay	ORG
ajfa-1435	275	3	m. (	PERSON
ajfa-1435	275	4	1988	DATE
ajfa-1435	277	1	new jersey	GPE
ajfa-1435	277	2	prentice hall	ORG
ajfa-1435	278	1	reneau	GPE
ajfa-1435	278	2	j. h., & grabski	ORG
ajfa-1435	278	3	s. v.	PERSON
ajfa-1435	278	4	1987	DATE
ajfa-1435	280	1	2(1	CARDINAL
ajfa-1435	280	2	33	CARDINAL
ajfa-1435	281	1	b., &steinbart	ORG
ajfa-1435	281	2	j. (ed.9th	ORG
ajfa-1435	282	1	2003	DATE
ajfa-1435	284	1	prentice hall business publishing	ORG
ajfa-1435	285	1	sigala	PERSON
ajfa-1435	285	2	m.	PERSON
ajfa-1435	285	3	2003	DATE
ajfa-1435	287	1	international journal of operations & production management	ORG
ajfa-1435	288	1	23	CARDINAL
ajfa-1435	288	2	10	CARDINAL
ajfa-1435	288	3	1224-1245	CARDINAL
ajfa-1435	289	1	http://dx.doi.org/10.1108/01443570310496643 sullivan	PERSON
ajfa-1435	289	2	a.c.	GPE
ajfa-1435	289	3	k.v.	GPE
ajfa-1435	289	4	1993	DATE
ajfa-1435	290	1	u.s.	GPE
ajfa-1435	291	1	wilkinson	PERSON
ajfa-1435	291	2	j. w.	PERSON
ajfa-1435	291	3	1993	DATE
ajfa-1435	293	1	second	ORDINAL
ajfa-1435	294	1	new york	GPE
ajfa-1435	294	2	john wiley & sons inc	ORG
ajfa-1435	294	3	wilkinson	PERSON
ajfa-1435	294	4	j. w.	PERSON
ajfa-1435	294	5	cerullo	ORG
ajfa-1435	294	6	m. j., raval	PERSON
ajfa-1435	294	7	& wong	ORG
ajfa-1435	294	8	2000	DATE
ajfa-1435	296	1	new york	GPE
ajfa-1435	296	2	john wiley	PERSON
ajfa-1435	297	1	zounta	PERSON
ajfa-1435	298	1	2009	DATE
ajfa-1435	299	1	greek	NORP
ajfa-1435	301	1	4	CARDINAL
ajfa-1435	301	2	3	CARDINAL
ajfa-1435	302	1	205-225	CARDINAL