id	sid	eid	entity	type
ajfa-1442	1	1	microsoft word board_characteristics-writer2	ORG
ajfa-1442	1	2	asian	NORP
ajfa-1442	1	3	finance & accounting	ORG
ajfa-1442	1	4	2012	DATE
ajfa-1442	1	5	4	CARDINAL
ajfa-1442	1	6	1	CARDINAL
ajfa-1442	1	7	245	CARDINAL
ajfa-1442	1	8	jordanian	NORP
ajfa-1442	1	9	saleem salem	GPE
ajfa-1442	1	10	universiti utara malaysia	PERSON
ajfa-1442	1	11	uum sintok	GPE
ajfa-1442	1	12	kedah	GPE
ajfa-1442	1	13	malaysia e	GPE
ajfa-1442	1	14	february 24, 2012	DATE
ajfa-1442	1	15	march 30, 2012	DATE
ajfa-1442	1	16	june 1, 2012	DATE
ajfa-1442	1	17	asian	NORP
ajfa-1442	1	18	1997/1998	DATE
ajfa-1442	3	1	frq	PERSON
ajfa-1442	5	1	asian journal of finance & accounting	ORG
ajfa-1442	5	2	2012	DATE
ajfa-1442	5	3	4	CARDINAL
ajfa-1442	5	4	1	CARDINAL
ajfa-1442	5	5	246 1	CARDINAL
ajfa-1442	6	1	bcci	ORG
ajfa-1442	6	2	maxwell	ORG
ajfa-1442	6	3	2002	DATE
ajfa-1442	6	4	cadbury report	ORG
ajfa-1442	6	5	1992	DATE
ajfa-1442	7	1	1992	DATE
ajfa-1442	7	2	frq	PERSON
ajfa-1442	8	1	east asia	LOC
ajfa-1442	8	2	1997/1998	DATE
ajfa-1442	8	3	hashim	NORP
ajfa-1442	8	4	2009	DATE
ajfa-1442	8	5	nam & nam	ORG
ajfa-1442	8	6	2004	DATE
ajfa-1442	9	1	east asia	LOC
ajfa-1442	9	2	abdul rahman & haniffa	ORG
ajfa-1442	9	3	2005	DATE
ajfa-1442	9	4	hashim	ORG
ajfa-1442	9	5	2009	DATE
ajfa-1442	9	6	leng & chang	ORG
ajfa-1442	9	7	2011	DATE
ajfa-1442	10	1	frq	PERSON
ajfa-1442	10	2	2005	DATE
ajfa-1442	11	1	jordan	PERSON
ajfa-1442	11	2	jfed	ORG
ajfa-1442	11	3	2003	DATE
ajfa-1442	12	1	jordan	GPE
ajfa-1442	12	2	jfed	FAC
ajfa-1442	12	3	2003	DATE
ajfa-1442	13	1	jordan	PERSON
ajfa-1442	14	1	section 2	LAW
ajfa-1442	15	1	section 3	LAW
ajfa-1442	16	1	section 4	LAW
ajfa-1442	17	1	section 5	LAW
ajfa-1442	18	1	2	CARDINAL
ajfa-1442	18	2	jordan	PERSON
ajfa-1442	21	1	jordan	GPE
ajfa-1442	21	2	one	CARDINAL
ajfa-1442	22	1	jordan	GPE
ajfa-1442	22	2	ahmed & ali	ORG
ajfa-1442	22	3	2009	DATE
ajfa-1442	23	1	3	CARDINAL
ajfa-1442	23	2	3.1	CARDINAL
ajfa-1442	23	3	1996	DATE
ajfa-1442	23	4	fasb	ORG
ajfa-1442	23	5	2008	DATE
ajfa-1442	25	1	asian	NORP
ajfa-1442	25	2	finance & accounting	ORG
ajfa-1442	25	3	2012	DATE
ajfa-1442	25	4	4	CARDINAL
ajfa-1442	25	5	1	CARDINAL
ajfa-1442	25	6	karamanou & vafeas	ORG
ajfa-1442	25	7	2005	DATE
ajfa-1442	25	8	1	CARDINAL
ajfa-1442	26	1	frq	PERSON
ajfa-1442	27	1	brc	ORG
ajfa-1442	27	2	1999	DATE
ajfa-1442	27	3	2002	DATE
ajfa-1442	27	4	frq	PERSON
ajfa-1442	28	1	jonas	PERSON
ajfa-1442	28	2	blanchet	PERSON
ajfa-1442	28	3	2000	DATE
ajfa-1442	28	4	353	CARDINAL
ajfa-1442	28	5	frq	PERSON
ajfa-1442	29	1	frq	PERSON
ajfa-1442	29	2	barth et al.	PERSON
ajfa-1442	29	3	2008	DATE
ajfa-1442	29	4	nichols & wahlen	ORG
ajfa-1442	29	5	2004	DATE
ajfa-1442	30	1	frq	PERSON
ajfa-1442	30	2	2009	DATE
ajfa-1442	31	1	arthur levitt	PERSON
ajfa-1442	31	2	1998	DATE
ajfa-1442	31	3	the united states of	GPE
ajfa-1442	31	4	sec	ORG
ajfa-1442	36	1	3.2	CARDINAL
ajfa-1442	36	2	frq	PERSON
ajfa-1442	36	3	barth et al.	PERSON
ajfa-1442	36	4	2008	DATE
ajfa-1442	36	5	nichols & wahlen	ORG
ajfa-1442	36	6	2004	DATE
ajfa-1442	38	1	ahmed & ali	ORG
ajfa-1442	38	2	2009	DATE
ajfa-1442	39	1	healy & wahlen	ORG
ajfa-1442	39	2	1999	DATE
ajfa-1442	39	3	dechow & skinner	ORG
ajfa-1442	39	4	2000	DATE
ajfa-1442	39	5	lo, 2008	ORG
ajfa-1442	39	6	schipper, 1989	ORG
ajfa-1442	40	1	1989	DATE
ajfa-1442	41	1	healy	PERSON
ajfa-1442	41	2	1999	DATE
ajfa-1442	42	1	arthur levitt	PERSON
ajfa-1442	42	2	sec	ORG
ajfa-1442	42	3	1998	DATE
ajfa-1442	43	1	2002	DATE
ajfa-1442	43	2	frq	PERSON
ajfa-1442	43	3	three	CARDINAL
ajfa-1442	43	4	1	CARDINAL
ajfa-1442	43	5	2	CARDINAL
ajfa-1442	43	6	3	CARDINAL
ajfa-1442	44	1	1999	DATE
ajfa-1442	44	2	p.61	ORG
ajfa-1442	45	1	healy	PERSON
ajfa-1442	45	2	1999	DATE
ajfa-1442	45	3	1	CARDINAL
ajfa-1442	45	4	2005	DATE
ajfa-1442	45	5	178	CARDINAL
ajfa-1442	46	1	asian journal of finance & accounting	ORG
ajfa-1442	46	2	2012	DATE
ajfa-1442	46	3	4	CARDINAL
ajfa-1442	46	4	1	CARDINAL
ajfa-1442	46	5	248	CARDINAL
ajfa-1442	47	1	dechow & skinner	ORG
ajfa-1442	47	2	2000	DATE
ajfa-1442	47	3	lo	ORG
ajfa-1442	47	4	2008	DATE
ajfa-1442	47	5	2002	DATE
ajfa-1442	49	1	1	CARDINAL
ajfa-1442	49	2	2000	DATE
ajfa-1442	49	3	p.239	PERSON
ajfa-1442	50	1	1	CARDINAL
ajfa-1442	51	1	2000	DATE
ajfa-1442	51	2	1	CARDINAL
ajfa-1442	52	1	dechow & skinner	ORG
ajfa-1442	52	2	2000	DATE
ajfa-1442	52	3	healy & wahlen	ORG
ajfa-1442	52	4	1999	DATE
ajfa-1442	52	5	jackson & pitman	ORG
ajfa-1442	52	6	2001	DATE
ajfa-1442	52	7	three	CARDINAL
ajfa-1442	53	1	asian journal of finance & accounting	ORG
ajfa-1442	53	2	2012	DATE
ajfa-1442	53	3	4	CARDINAL
ajfa-1442	53	4	1	CARDINAL
ajfa-1442	53	5	249	CARDINAL
ajfa-1442	54	1	four	CARDINAL
ajfa-1442	55	1	peasnell et al	PERSON
ajfa-1442	56	1	2000a	DATE
ajfa-1442	58	1	1997	DATE
ajfa-1442	60	1	jackson	PERSON
ajfa-1442	60	2	pitman	PERSON
ajfa-1442	60	3	2001	DATE
ajfa-1442	63	1	frq	PERSON
ajfa-1442	63	2	3.3	CARDINAL
ajfa-1442	65	1	shleifer	PERSON
ajfa-1442	65	2	1997	DATE
ajfa-1442	66	1	fama & jensen	ORG
ajfa-1442	66	2	1983	DATE
ajfa-1442	66	3	jensen & meckling	ORG
ajfa-1442	66	4	1976	DATE
ajfa-1442	67	1	shleifer & vishny	ORG
ajfa-1442	67	2	1997	DATE
ajfa-1442	72	1	cadbury	ORG
ajfa-1442	72	2	1992	DATE
ajfa-1442	72	3	p.15	PERSON
ajfa-1442	73	1	ow-yong & guan	ORG
ajfa-1442	73	2	2000	DATE
ajfa-1442	74	1	john & senbet	ORG
ajfa-1442	74	2	1998	DATE
ajfa-1442	74	3	abdullah	PERSON
ajfa-1442	74	4	2004	DATE
ajfa-1442	75	1	asian	NORP
ajfa-1442	75	2	finance & accounting	ORG
ajfa-1442	75	3	2012	DATE
ajfa-1442	75	4	4	CARDINAL
ajfa-1442	75	5	1	CARDINAL
ajfa-1442	75	6	250	CARDINAL
ajfa-1442	75	7	abdullah & mohd-nasir	ORG
ajfa-1442	75	8	2004	DATE
ajfa-1442	76	1	2006	DATE
ajfa-1442	78	1	jordanian	NORP
ajfa-1442	78	2	frq	PERSON
ajfa-1442	79	1	4	CARDINAL
ajfa-1442	79	2	one	CARDINAL
ajfa-1442	80	1	2	CARDINAL
ajfa-1442	83	1	2	CARDINAL
ajfa-1442	84	1	4.1	CARDINAL
ajfa-1442	84	2	4.5	CARDINAL
ajfa-1442	85	1	2	CARDINAL
ajfa-1442	85	2	4.1board	CARDINAL
ajfa-1442	85	3	bedard et al.	PERSON
ajfa-1442	85	4	2004	DATE
ajfa-1442	86	1	2006	DATE
ajfa-1442	86	2	klein	GPE
ajfa-1442	86	3	2002a	DATE
ajfa-1442	86	4	niu	ORG
ajfa-1442	86	5	2006	DATE
ajfa-1442	86	6	osma, 2008	ORG
ajfa-1442	86	7	peasnell et al.	PERSON
ajfa-1442	86	8	2000a	DATE
ajfa-1442	86	9	2000b	DATE
ajfa-1442	86	10	2005	DATE
ajfa-1442	86	11	xie et al.	ORG
ajfa-1442	86	12	2003	DATE
ajfa-1442	87	1	xie et al	PERSON
ajfa-1442	87	2	2003	DATE
ajfa-1442	87	3	klein	PERSON
ajfa-1442	87	4	2002a	DATE
ajfa-1442	87	5	asian journal of finance & accounting	ORG
ajfa-1442	87	6	2012	DATE
ajfa-1442	87	7	4	CARDINAL
ajfa-1442	87	8	1	CARDINAL
ajfa-1442	87	9	251	CARDINAL
ajfa-1442	88	1	peasnell et al	PERSON
ajfa-1442	89	1	2000a	DATE
ajfa-1442	89	2	2000b	DATE
ajfa-1442	89	3	2005	DATE
ajfa-1442	91	1	osma	ORG
ajfa-1442	91	2	2008	DATE
ajfa-1442	92	1	2004	DATE
ajfa-1442	94	1	niu	ORG
ajfa-1442	94	2	2006	DATE
ajfa-1442	95	1	2006	DATE
ajfa-1442	95	2	2007	DATE
ajfa-1442	96	1	jaggi et al	PERSON
ajfa-1442	96	2	2009	DATE
ajfa-1442	96	3	hong kong	GPE
ajfa-1442	99	1	lo et al	PERSON
ajfa-1442	99	2	2010	DATE
ajfa-1442	101	1	abdul rahman	PERSON
ajfa-1442	101	2	ali	PERSON
ajfa-1442	101	3	2006	DATE
ajfa-1442	101	4	2008	DATE
ajfa-1442	104	1	jordanian	NORP
ajfa-1442	105	1	4.2	CARDINAL
ajfa-1442	105	2	cadbury	ORG
ajfa-1442	105	3	1992	DATE
ajfa-1442	105	4	jcgc	GPE
ajfa-1442	105	5	2009	DATE
ajfa-1442	106	1	australian	NORP
ajfa-1442	106	2	2003	DATE
ajfa-1442	106	3	davidson et al.	ORG
ajfa-1442	106	4	2005	DATE
ajfa-1442	107	1	bowen et al	PERSON
ajfa-1442	107	2	1986	DATE
ajfa-1442	108	1	asian	NORP
ajfa-1442	108	2	finance & accounting	ORG
ajfa-1442	108	3	2012	DATE
ajfa-1442	108	4	4	CARDINAL
ajfa-1442	108	5	1	CARDINAL
ajfa-1442	108	6	252	CARDINAL
ajfa-1442	109	1	year 2001	DATE
ajfa-1442	109	2	malaysian	NORP
ajfa-1442	110	1	abdul rahman	PERSON
ajfa-1442	110	2	haniffa	PERSON
ajfa-1442	110	3	2005	DATE
ajfa-1442	112	1	jordanian	NORP
ajfa-1442	113	1	4.3	CARDINAL
ajfa-1442	113	2	daily	DATE
ajfa-1442	113	3	2003	DATE
ajfa-1442	114	1	bedard et al.	PERSON
ajfa-1442	114	2	2004	DATE
ajfa-1442	114	3	jcgc	GPE
ajfa-1442	114	4	2009	DATE
ajfa-1442	115	1	barton et al	PERSON
ajfa-1442	116	1	2004	DATE
ajfa-1442	116	2	p.61	ORG
ajfa-1442	118	1	2003	DATE
ajfa-1442	118	2	three	CARDINAL
ajfa-1442	119	1	xie et al	PERSON
ajfa-1442	120	1	2003	DATE
ajfa-1442	122	1	bedard et al	PERSON
ajfa-1442	122	2	2004	DATE
ajfa-1442	123	1	karamanou	PERSON
ajfa-1442	123	2	2005	DATE
ajfa-1442	124	1	2004	DATE
ajfa-1442	127	1	jordanian	NORP
ajfa-1442	128	1	4.4	CARDINAL
ajfa-1442	128	2	2011	DATE
ajfa-1442	128	3	lipton	ORG
ajfa-1442	128	4	1992	DATE
ajfa-1442	129	1	klein	PERSON
ajfa-1442	129	2	2002b	DATE
ajfa-1442	129	3	asian	NORP
ajfa-1442	129	4	finance & accounting	ORG
ajfa-1442	129	5	2012	DATE
ajfa-1442	129	6	4	CARDINAL
ajfa-1442	129	7	1	CARDINAL
ajfa-1442	129	8	253	CARDINAL
ajfa-1442	130	1	xie et al	PERSON
ajfa-1442	131	1	2003	DATE
ajfa-1442	132	1	2008	DATE
ajfa-1442	134	1	abdul rahman	PERSON
ajfa-1442	134	2	ali	PERSON
ajfa-1442	134	3	2006	DATE
ajfa-1442	134	4	kao	PERSON
ajfa-1442	134	5	chen	PERSON
ajfa-1442	134	6	2004	DATE
ajfa-1442	135	1	xie et al	PERSON
ajfa-1442	135	2	2003	DATE
ajfa-1442	138	1	jordanian	NORP
ajfa-1442	139	1	4.5	CARDINAL
ajfa-1442	142	1	xie et al	PERSON
ajfa-1442	143	1	2003	DATE
ajfa-1442	145	1	adams et al	PERSON
ajfa-1442	145	2	2008	DATE
ajfa-1442	147	1	jordanian	NORP
ajfa-1442	148	1	5	CARDINAL
ajfa-1442	150	1	three	CARDINAL
ajfa-1442	150	2	frq	PERSON
ajfa-1442	151	1	asian	NORP
ajfa-1442	151	2	finance & accounting	ORG
ajfa-1442	151	3	2012	DATE
ajfa-1442	152	1	4	CARDINAL
ajfa-1442	152	2	1	CARDINAL
ajfa-1442	152	3	254	CARDINAL
ajfa-1442	154	1	jordanian	NORP
ajfa-1442	155	1	jordan	GPE
ajfa-1442	156	1	five	CARDINAL
ajfa-1442	157	1	five	CARDINAL
ajfa-1442	158	1	abdul rahman	PERSON
ajfa-1442	158	2	r., & ali	ORG
ajfa-1442	158	3	f. h. m.	PERSON
ajfa-1442	158	4	2006	DATE
ajfa-1442	159	1	malaysian	NORP
ajfa-1442	160	1	21(7	CARDINAL
ajfa-1442	160	2	783	CARDINAL
ajfa-1442	161	1	http://dx.doi.org/10.1108/02686900610680549 abdul rahman	PERSON
ajfa-1442	161	2	r., & haniffa	ORG
ajfa-1442	161	3	r. m.	PERSON
ajfa-1442	161	4	2005	DATE
ajfa-1442	162	1	malaysia	GPE
ajfa-1442	163	1	2(2	CARDINAL
ajfa-1442	163	2	40	CARDINAL
ajfa-1442	164	1	abdullah	PERSON
ajfa-1442	164	2	s. n. (	PERSON
ajfa-1442	164	3	2004	DATE
ajfa-1442	165	1	malaysian	NORP
ajfa-1442	166	1	4(4	CARDINAL
ajfa-1442	166	2	47	CARDINAL
ajfa-1442	167	1	http://dx.doi.org/10.1108/14720700410558871 abdullah	PERSON
ajfa-1442	167	2	s. n.,	PERSON
ajfa-1442	167	3	mohd nasir	PERSON
ajfa-1442	167	4	n.	PERSON
ajfa-1442	167	5	2004	DATE
ajfa-1442	169	1	iium journal of economics	ORG
ajfa-1442	169	2	12(1	CARDINAL
ajfa-1442	169	3	49-80	DATE
ajfa-1442	170	1	adams	ORG
ajfa-1442	170	2	r.	NORP
ajfa-1442	170	3	hermalin	GPE
ajfa-1442	170	4	m. (	PERSON
ajfa-1442	170	5	2008	DATE
ajfa-1442	171	1	national bureau of economic research	ORG
ajfa-1442	171	2	cambridge	GPE
ajfa-1442	171	3	mass.	GPE
ajfa-1442	171	4	usa	GPE
ajfa-1442	172	1	ahmed, a., & ali	ORG
ajfa-1442	172	2	2009	DATE
ajfa-1442	173	1	jordan	GPE
ajfa-1442	174	1	24(1	CARDINAL
ajfa-1442	174	2	58-80	DATE
ajfa-1442	175	1	2002).the	CARDINAL
ajfa-1442	177	1	august	DATE
ajfa-1442	178	1	50	CARDINAL
ajfa-1442	178	2	barth	PERSON
ajfa-1442	178	3	m. e.	PERSON
ajfa-1442	178	4	w. r., & lang	PERSON
ajfa-1442	178	5	m. h. (	PERSON
ajfa-1442	180	1	46(3	CARDINAL
ajfa-1442	180	2	467	CARDINAL
ajfa-1442	181	1	barton	GPE
ajfa-1442	181	2	d.	NORP
ajfa-1442	181	3	& wong	ORG
ajfa-1442	181	4	s. c. y.	PERSON
ajfa-1442	181	5	2004	DATE
ajfa-1442	182	1	asia	LOC
ajfa-1442	183	1	mckinsey quarterly(2	PERSON
ajfa-1442	183	2	54-61	CARDINAL
ajfa-1442	184	1	bedard	PERSON
ajfa-1442	184	2	j., chtourou	ORG
ajfa-1442	184	3	s. m., & courteau	PERSON
ajfa-1442	184	4	2004	DATE
ajfa-1442	186	1	journal of practice &	ORG
ajfa-1442	186	2	23(2	CARDINAL
ajfa-1442	186	3	13	CARDINAL
ajfa-1442	187	1	asian	NORP
ajfa-1442	187	2	finance & accounting	ORG
ajfa-1442	187	3	2012	DATE
ajfa-1442	187	4	4	CARDINAL
ajfa-1442	187	5	1	CARDINAL
ajfa-1442	187	6	255	CARDINAL
ajfa-1442	187	7	m.	PERSON
ajfa-1442	187	8	mather	PERSON
ajfa-1442	187	9	ramsay	GPE
ajfa-1442	187	10	a.	PERSON
ajfa-1442	187	11	2006	DATE
ajfa-1442	189	1	3	CARDINAL
ajfa-1442	189	2	brc	ORG
ajfa-1442	189	3	1999	DATE
ajfa-1442	189	4	new york	GPE
ajfa-1442	189	5	washington	GPE
ajfa-1442	189	6	dc	GPE
ajfa-1442	189	7	nyse	ORG
ajfa-1442	189	8	nasd	ORG
ajfa-1442	190	1	bowen	PERSON
ajfa-1442	190	2	r. m.	PERSON
ajfa-1442	190	3	d., & daley	ORG
ajfa-1442	190	4	l. a.	PERSON
ajfa-1442	190	5	1986	DATE
ajfa-1442	192	1	61	CARDINAL
ajfa-1442	192	2	713	CARDINAL
ajfa-1442	192	3	1999	DATE
ajfa-1442	194	1	4(2	CARDINAL
ajfa-1442	194	2	61	CARDINAL
ajfa-1442	195	1	d., & dichev	ORG
ajfa-1442	195	2	i. (1997	ORG
ajfa-1442	197	1	24(1	CARDINAL
ajfa-1442	197	2	99-126	CARDINAL
ajfa-1442	198	1	http://dx.doi.org/10.1016/s0165-4101(97)00017-7 cadbury committee	ORG
ajfa-1442	198	2	1992	DATE
ajfa-1442	200	1	london	GPE
ajfa-1442	201	1	daily	DATE
ajfa-1442	201	2	c. m.	PERSON
ajfa-1442	201	3	dalton	PERSON
ajfa-1442	201	4	d. r.	NORP
ajfa-1442	201	5	a. a.	PERSON
ajfa-1442	201	6	2003	DATE
ajfa-1442	202	1	decades	DATE
ajfa-1442	203	1	academy of management review	ORG
ajfa-1442	203	2	28(3	DATE
ajfa-1442	203	3	371-382	CARDINAL
ajfa-1442	204	1	davidson	ORG
ajfa-1442	204	2	r.	NORP
ajfa-1442	204	3	goodwin-stewart	PERSON
ajfa-1442	204	4	j., & kent	ORG
ajfa-1442	204	5	2005	DATE
ajfa-1442	206	1	241	CARDINAL
ajfa-1442	207	1	2000	DATE
ajfa-1442	209	1	235-250	CARDINAL
ajfa-1442	210	1	http://dx.doi.org/10.2308/acch.2000.14.2.235 fama	PERSON
ajfa-1442	210	2	e. f., & jensen	PERSON
ajfa-1442	210	3	m. c.	PERSON
ajfa-1442	210	4	1983	DATE
ajfa-1442	212	1	26(2	CARDINAL
ajfa-1442	212	2	301	CARDINAL
ajfa-1442	213	1	fasb	PERSON
ajfa-1442	214	1	february 2006	DATE
ajfa-1442	214	2	september 2008	DATE
ajfa-1442	215	1	february 17 2008	DATE
ajfa-1442	216	1	hashim	PERSON
ajfa-1442	216	2	h. a.	PERSON
ajfa-1442	216	3	2009	DATE
ajfa-1442	217	1	malaysian	NORP
ajfa-1442	218	1	universiti malaya	PERSON
ajfa-1442	218	2	kuala lumpor	GPE
ajfa-1442	219	1	l.	GPE
ajfa-1442	219	2	labelle	GPE
ajfa-1442	219	3	r.	NORP
ajfa-1442	219	4	piot	PERSON
ajfa-1442	219	5	d. b.	PERSON
ajfa-1442	219	6	2009	DATE
ajfa-1442	221	1	journal of forensic & investigative accounting	ORG
ajfa-1442	221	2	1(2	CARDINAL
ajfa-1442	221	3	1-41	CARDINAL
ajfa-1442	222	1	healy	PERSON
ajfa-1442	222	2	j. (1999	ORG
ajfa-1442	224	1	365-383	CARDINAL
ajfa-1442	225	1	asian	NORP
ajfa-1442	225	2	finance & accounting	ORG
ajfa-1442	225	3	2012	DATE
ajfa-1442	225	4	4	CARDINAL
ajfa-1442	225	5	1	CARDINAL
ajfa-1442	225	6	256	CARDINAL
ajfa-1442	225	7	jackson	GPE
ajfa-1442	225	8	s., & pitman	ORG
ajfa-1442	225	9	m. (2001	ORG
ajfa-1442	227	1	71(7	ORG
ajfa-1442	227	2	38	CARDINAL
ajfa-1442	228	1	jaggi	PERSON
ajfa-1442	228	2	b.	PERSON
ajfa-1442	228	3	leung	PERSON
ajfa-1442	228	4	s., & gul	ORG
ajfa-1442	228	5	f.	PERSON
ajfa-1442	228	6	2009	DATE
ajfa-1442	229	1	hong kong	GPE
ajfa-1442	230	1	28(4	CARDINAL
ajfa-1442	230	2	281-300	CARDINAL
ajfa-1442	232	1	2009	DATE
ajfa-1442	233	1	the amman stock exchange	ORG
ajfa-1442	233	2	jensen	PERSON
ajfa-1442	233	3	m. c.	PERSON
ajfa-1442	233	4	w. h.	PERSON
ajfa-1442	233	5	1976	DATE
ajfa-1442	235	1	journal of financial economics	ORG
ajfa-1442	235	2	3(4	CARDINAL
ajfa-1442	235	3	305-360	CARDINAL
ajfa-1442	236	1	http://dx.doi.org/10.1016/0304-405x(76)90026-x	CARDINAL
ajfa-1442	236	2	jordanian	NORP
ajfa-1442	237	1	2003	DATE
ajfa-1442	238	1	jordan	GPE
ajfa-1442	239	1	1	CARDINAL
ajfa-1442	239	2	1-6	CARDINAL
ajfa-1442	240	1	john, k., & senbet	PERSON
ajfa-1442	240	2	l. w.	PERSON
ajfa-1442	240	3	1998	DATE
ajfa-1442	242	1	journal of banking & finance	ORG
ajfa-1442	242	2	22(4	ORDINAL
ajfa-1442	242	3	371	CARDINAL
ajfa-1442	243	1	http://dx.doi.org/10.1016/s0378-4266(98)00005-3 jonas	PERSON
ajfa-1442	243	2	g. j., & blanchet	PERSON
ajfa-1442	243	3	j. (	PERSON
ajfa-1442	243	4	2000	DATE
ajfa-1442	245	1	14(9	CARDINAL
ajfa-1442	245	2	353	CARDINAL
ajfa-1442	246	1	http://dx.doi.org/10.2308/acch.2000.14.3.353	ORG
ajfa-1442	246	2	kao	PERSON
ajfa-1442	246	3	2004	DATE
ajfa-1442	248	1	1(3	CARDINAL
ajfa-1442	248	2	96	CARDINAL
ajfa-1442	249	1	karamanou	PERSON
ajfa-1442	249	2	i., & vafeas	ORG
ajfa-1442	249	3	2005	DATE
ajfa-1442	251	1	journal of accounting research	ORG
ajfa-1442	251	2	43(3	DATE
ajfa-1442	251	3	453	CARDINAL
ajfa-1442	252	1	http://dx.doi.org/10.1111/j.1475-679x.2005.00177.x klein	PERSON
ajfa-1442	252	2	a.	PERSON
ajfa-1442	254	1	435	CARDINAL
ajfa-1442	255	1	klein	PERSON
ajfa-1442	255	2	a.	PERSON
ajfa-1442	255	3	2002b	DATE
ajfa-1442	256	1	audit committee	ORG
ajfa-1442	257	1	journal of accounting and economics	ORG
ajfa-1442	257	2	33(3	CARDINAL
ajfa-1442	257	3	375	CARDINAL
ajfa-1442	258	1	http://dx.doi.org/10.1016/s0165-4101(02)00059-9 leng	PERSON
ajfa-1442	258	2	2011	DATE
ajfa-1442	259	1	malaysian	NORP
ajfa-1442	260	1	asean economic bulletin	ORG
ajfa-1442	260	2	308	CARDINAL
ajfa-1442	261	1	levitt	PERSON
ajfa-1442	261	2	a.l.	GPE
ajfa-1442	261	3	1998	DATE
ajfa-1442	262	1	arthur levitt	PERSON
ajfa-1442	262	2	the nyu centre	ORG
ajfa-1442	262	3	new york	GPE
ajfa-1442	263	1	lipton, m., & lorsch	ORG
ajfa-1442	263	2	j. w.	PERSON
ajfa-1442	263	3	1992	DATE
ajfa-1442	265	1	1(1	CARDINAL
ajfa-1442	265	2	59	CARDINAL
ajfa-1442	266	1	a. w. y.	PERSON
ajfa-1442	266	2	wong	GPE
ajfa-1442	266	3	r. m. k.	PERSON
ajfa-1442	266	4	2010	DATE
ajfa-1442	268	1	asian journal of finance & accounting	ORG
ajfa-1442	268	2	2012	DATE
ajfa-1442	268	3	4	CARDINAL
ajfa-1442	268	4	1	CARDINAL
ajfa-1442	268	5	china	GPE
ajfa-1442	269	1	16(2	CARDINAL
ajfa-1442	269	2	225	CARDINAL
ajfa-1442	270	1	http://dx.doi.org/10.1016/j.jcorpfin.2009.11.002 lo	PERSON
ajfa-1442	270	2	k. (	PERSON
ajfa-1442	270	3	2008	DATE
ajfa-1442	272	1	45(2	CARDINAL
ajfa-1442	272	2	350	CARDINAL
ajfa-1442	273	1	r. a. g.	PERSON
ajfa-1442	273	2	2011	DATE
ajfa-1442	274	1	wiley	PERSON
ajfa-1442	275	1	s. w.	PERSON
ajfa-1442	275	2	i. c.	PERSON
ajfa-1442	275	3	2004	DATE
ajfa-1442	276	1	asia	LOC
ajfa-1442	276	2	indonesia	GPE
ajfa-1442	276	3	korea	GPE
ajfa-1442	276	4	malaysia	GPE
ajfa-1442	276	5	thailand	GPE
ajfa-1442	276	6	asian development bank institute	ORG
ajfa-1442	277	1	nichols	PERSON
ajfa-1442	277	2	d. c.	PERSON
ajfa-1442	277	3	j. m.	PERSON
ajfa-1442	277	4	2004	DATE
ajfa-1442	280	1	18(4	CARDINAL
ajfa-1442	280	2	263	CARDINAL
ajfa-1442	281	1	niu	ORG
ajfa-1442	281	2	f. f. (	PERSON
ajfa-1442	281	3	2006	DATE
ajfa-1442	282	1	canadian	NORP
ajfa-1442	283	1	2(4	CARDINAL
ajfa-1442	283	2	302	CARDINAL
ajfa-1442	284	1	b. g.	PERSON
ajfa-1442	284	2	2008	DATE
ajfa-1442	286	1	16(2	CARDINAL
ajfa-1442	286	2	116	CARDINAL
ajfa-1442	287	1	http://dx.doi.org/10.1111/j.1467-8683.2008.00672.x osma	PERSON
ajfa-1442	287	2	b. g.	PERSON
ajfa-1442	287	3	b. g. a.	PERSON
ajfa-1442	287	4	2007	DATE
ajfa-1442	288	1	spain	GPE
ajfa-1442	289	1	15(6	CARDINAL
ajfa-1442	289	2	1413-1428	CARDINAL
ajfa-1442	290	1	ow-yong	PERSON
ajfa-1442	290	2	k., & guan	ORG
ajfa-1442	290	3	2000	DATE
ajfa-1442	291	1	malaysia	GPE
ajfa-1442	291	2	uk	GPE
ajfa-1442	291	3	8(2	CARDINAL
ajfa-1442	291	4	125	CARDINAL
ajfa-1442	292	1	h. h.	PERSON
ajfa-1442	292	2	2004	DATE
ajfa-1442	293	1	canada	GPE
ajfa-1442	294	1	10(3	CARDINAL
ajfa-1442	294	2	431	CARDINAL
ajfa-1442	295	1	peasnell	PERSON
ajfa-1442	295	2	k. v.	PERSON
ajfa-1442	295	3	pope	PERSON
ajfa-1442	295	4	p., & young	ORG
ajfa-1442	295	5	s.	PERSON
ajfa-1442	296	1	uk	GPE
ajfa-1442	297	1	british	NORP
ajfa-1442	297	2	415	CARDINAL
ajfa-1442	298	1	peasnell	ORG
ajfa-1442	298	2	k.v.	GPE
ajfa-1442	298	3	pope	PERSON
ajfa-1442	298	4	p.f.	GPE
ajfa-1442	298	5	s.	PERSON
ajfa-1442	301	1	30	CARDINAL
ajfa-1442	303	1	313	CARDINAL
ajfa-1442	304	1	peasnell	PERSON
ajfa-1442	305	1	pope	PERSON
ajfa-1442	305	2	p. f., & young	PERSON
ajfa-1442	305	3	s.	PERSON
ajfa-1442	305	4	2005	DATE
ajfa-1442	307	1	journal of business finance & accounting	ORG
ajfa-1442	307	2	32(7&8	DATE
ajfa-1442	307	3	1311	CARDINAL
ajfa-1442	308	1	t. m.	PERSON
ajfa-1442	308	2	2005	DATE
ajfa-1442	310	1	american academy of business	ORG
ajfa-1442	310	2	6(2	CARDINAL
ajfa-1442	310	3	177	CARDINAL
ajfa-1442	311	1	asian	NORP
ajfa-1442	311	2	finance & accounting	ORG
ajfa-1442	311	3	2012	DATE
ajfa-1442	311	4	4	CARDINAL
ajfa-1442	311	5	1	CARDINAL
ajfa-1442	311	6	258	CARDINAL
ajfa-1442	311	7	s.	PERSON
ajfa-1442	311	8	2003	DATE
ajfa-1442	313	1	new york	GPE
ajfa-1442	313	2	geneva.	GPE
ajfa-1442	313	3	36	CARDINAL
ajfa-1442	315	1	2002	DATE
ajfa-1442	317	1	107	CARDINAL
ajfa-1442	318	1	washington	GPE
ajfa-1442	318	2	dc	GPE
ajfa-1442	318	3	schipper, k. (1989	ORG
ajfa-1442	320	1	3(4	CARDINAL
ajfa-1442	320	2	91	CARDINAL
ajfa-1442	321	1	shleifer	ORG
ajfa-1442	321	2	a., & vishny	ORG
ajfa-1442	321	3	r.w.	GPE
ajfa-1442	321	4	1997	DATE
ajfa-1442	323	1	737	CARDINAL
ajfa-1442	323	2	siregar	GPE
ajfa-1442	323	3	s. v.,	PERSON
ajfa-1442	323	4	& utama	ORG
ajfa-1442	323	5	2008	DATE
ajfa-1442	324	1	indonesia	GPE
ajfa-1442	325	1	the international journal of accounting	ORG
ajfa-1442	325	2	43(1	CARDINAL
ajfa-1442	325	3	1-27	CARDINAL
ajfa-1442	326	1	w. r.	PERSON
ajfa-1442	326	2	2002	DATE
ajfa-1442	328	1	17(4	CARDINAL
ajfa-1442	328	2	335-360	CARDINAL
ajfa-1442	329	1	http://dx.doi.org/10.2308/iace.2002.17.4.335	CARDINAL
ajfa-1442	329	2	turley	GPE
ajfa-1442	329	3	s., & zaman	ORG
ajfa-1442	329	4	2004	DATE
ajfa-1442	331	1	journal of management	ORG
ajfa-1442	331	2	305	CARDINAL
ajfa-1442	332	1	2005	DATE
ajfa-1442	334	1	1093-1122	CARDINAL
ajfa-1442	335	1	j., yahya	PERSON
ajfa-1442	335	2	s., & haron	ORG
ajfa-1442	335	3	2006	DATE
ajfa-1442	336	1	malaysian	NORP
ajfa-1442	337	1	griffith university	ORG
ajfa-1442	338	1	2002	DATE
ajfa-1442	340	1	39	CARDINAL
ajfa-1442	341	1	j. j.	PERSON
ajfa-1442	341	2	1996	DATE
ajfa-1442	343	1	11(2	CARDINAL
ajfa-1442	343	2	247	CARDINAL
ajfa-1442	344	1	world bank	ORG
ajfa-1442	345	1	2005	DATE
ajfa-1442	346	1	jordan	GPE
ajfa-1442	347	1	www.worldbank.org/ifa/orsc_aa_jor.pdf xie	PERSON
ajfa-1442	347	2	b.	PERSON
ajfa-1442	347	3	davidson iii	PERSON
ajfa-1442	347	4	w. n., & dadalt	PERSON
ajfa-1442	347	5	2003	DATE
ajfa-1442	349	1	9(3	CARDINAL
ajfa-1442	349	2	295	CARDINAL
ajfa-1442	350	1	http://dx.doi.org/10.1016/s0929-1199(02)00006-8	GPE
ajfa-1442	350	2	f. f. (	PERSON
ajfa-1442	350	3	2008	DATE
ajfa-1442	352	1	journal of financial economics	ORG
ajfa-1442	352	2	245	CARDINAL