id	sid	eid	entity	type
ajfa-1443	1	1	microsoft	ORG
ajfa-1443	1	2	1443-5663	CARDINAL
ajfa-1443	2	1	asian	NORP
ajfa-1443	2	2	finance & accounting	ORG
ajfa-1443	2	3	2012	DATE
ajfa-1443	2	4	4	CARDINAL
ajfa-1443	2	5	1	CARDINAL
ajfa-1443	2	6	132	CARDINAL
ajfa-1443	2	7	asia pacific:	LOC
ajfa-1443	2	8	teck heang lee	PERSON
ajfa-1443	2	9	ching seng yap	PERSON
ajfa-1443	2	10	tun abdul razak e-mail	PERSON
ajfa-1443	2	11	chingseng@unirazak.edu.my dr	PERSON
ajfa-1443	3	1	mee lim	PERSON
ajfa-1443	3	2	tunku abdul rahman e-mail	PERSON
ajfa-1443	3	3	limym@utar.edu.my dr	PERSON
ajfa-1443	3	4	cai lian tam	PERSON
ajfa-1443	3	5	monash university	ORG
ajfa-1443	3	6	sunway	PERSON
ajfa-1443	4	1	february 24, 2012	DATE
ajfa-1443	4	2	march 18, 2012	DATE
ajfa-1443	4	3	june 1, 2012	DATE
ajfa-1443	6	1	asia pacific	LOC
ajfa-1443	6	2	the period 2000 to 2010	DATE
ajfa-1443	7	1	asian	NORP
ajfa-1443	7	2	finance & accounting	ORG
ajfa-1443	7	3	2012	DATE
ajfa-1443	7	4	4	CARDINAL
ajfa-1443	7	5	1	CARDINAL
ajfa-1443	7	6	scopus	ORG
ajfa-1443	8	1	hun-tong tan	ORG
ajfa-1443	8	2	18	CARDINAL
ajfa-1443	8	3	r. g. walker	PERSON
ajfa-1443	8	4	michael bradbury	PERSON
ajfa-1443	9	1	5	CARDINAL
ajfa-1443	9	2	three	CARDINAL
ajfa-1443	9	3	hun-tong tan	ORG
ajfa-1443	9	4	clive s. lennox	PERSON
ajfa-1443	9	5	robert h. chenhall	PERSON
ajfa-1443	9	6	monash u	PERSON
ajfa-1443	10	1	wong	PERSON
ajfa-1443	10	2	robert h. chenhall	PERSON
ajfa-1443	10	3	ferdinand a. gul	PERSON
ajfa-1443	10	4	monash	PERSON
ajfa-1443	10	5	scopus	ORG
ajfa-1443	11	1	wong	PERSON
ajfa-1443	11	2	robert h. chenhall	PERSON
ajfa-1443	11	3	hun-tong tan	ORG
ajfa-1443	11	4	three	CARDINAL
ajfa-1443	12	1	asia	LOC
ajfa-1443	12	2	the last decade	DATE
ajfa-1443	13	1	scopus	ORG
ajfa-1443	13	2	asian journal of finance & accounting	ORG
ajfa-1443	13	3	2012	DATE
ajfa-1443	13	4	4	CARDINAL
ajfa-1443	13	5	1	CARDINAL
ajfa-1443	14	1	2007	DATE
ajfa-1443	15	1	everett, nue &	ORG
ajfa-1443	15	2	2003	DATE
ajfa-1443	16	1	one	CARDINAL
ajfa-1443	16	2	2008	DATE
ajfa-1443	17	1	hasselback	ORG
ajfa-1443	17	2	schwan	PERSON
ajfa-1443	17	3	2000	DATE
ajfa-1443	18	1	stephens	GPE
ajfa-1443	18	2	2011	DATE
ajfa-1443	19	1	hasselback, reinstein & schwan	ORG
ajfa-1443	19	2	2003	DATE
ajfa-1443	20	1	al.	GPE
ajfa-1443	20	2	2011	DATE
ajfa-1443	21	1	stammerjohan & hall	ORG
ajfa-1443	21	2	2002	DATE
ajfa-1443	21	3	chan	GPE
ajfa-1443	21	4	chen, & cheng	ORG
ajfa-1443	21	5	2005	DATE
ajfa-1443	21	6	chan & liano	ORG
ajfa-1443	21	7	2009	DATE
ajfa-1443	21	8	chan	GPE
ajfa-1443	21	9	chang, tong, & zhang	ORG
ajfa-1443	21	10	2011	DATE
ajfa-1443	21	11	chan	ORG
ajfa-1443	21	12	chen, & steiner	ORG
ajfa-1443	21	13	2004	DATE
ajfa-1443	21	14	2005	DATE
ajfa-1443	21	15	warren, & au	ORG
ajfa-1443	21	16	2009	DATE
ajfa-1443	21	17	serenko & bontis	ORG
ajfa-1443	21	18	2004	DATE
ajfa-1443	21	19	cheng	PERSON
ajfa-1443	21	20	chan, & chan	ORG
ajfa-1443	21	21	2003	DATE
ajfa-1443	21	22	seggie & griffith	ORG
ajfa-1443	21	23	2009	DATE
ajfa-1443	23	1	asia	LOC
ajfa-1443	23	2	asian	NORP
ajfa-1443	24	1	asian	NORP
ajfa-1443	25	1	1	CARDINAL
ajfa-1443	25	2	asia-pacific	LOC
ajfa-1443	25	3	the period 2000 to 2010	DATE
ajfa-1443	25	4	2	CARDINAL
ajfa-1443	25	5	scopus	ORG
ajfa-1443	26	1	two	CARDINAL
ajfa-1443	26	2	the asia pacific	LOC
ajfa-1443	28	1	asian journal of finance & accounting	ORG
ajfa-1443	28	2	2012	DATE
ajfa-1443	28	3	4	CARDINAL
ajfa-1443	28	4	1	CARDINAL
ajfa-1443	28	5	section 2	LAW
ajfa-1443	29	1	section 3	LAW
ajfa-1443	30	1	section 4	LAW
ajfa-1443	32	1	2	CARDINAL
ajfa-1443	33	1	dyl	ORG
ajfa-1443	33	2	lilly	ORG
ajfa-1443	33	3	1985	DATE
ajfa-1443	33	4	seven	CARDINAL
ajfa-1443	33	5	from 1978 to 1981	DATE
ajfa-1443	35	1	45 percent	PERCENT
ajfa-1443	35	2	25	CARDINAL
ajfa-1443	37	1	jones	PERSON
ajfa-1443	37	2	roberts	PERSON
ajfa-1443	37	3	2005	DATE
ajfa-1443	38	1	1,867	CARDINAL
ajfa-1443	38	2	six	CARDINAL
ajfa-1443	38	3	uk	GPE
ajfa-1443	38	4	six	CARDINAL
ajfa-1443	38	5	from 1996 to 2006	DATE
ajfa-1443	39	1	uk	GPE
ajfa-1443	39	2	uk	GPE
ajfa-1443	39	3	90 percent	PERCENT
ajfa-1443	39	4	us	GPE
ajfa-1443	39	5	us	GPE
ajfa-1443	40	1	uk	GPE
ajfa-1443	41	1	40	CARDINAL
ajfa-1443	41	2	hasselback et al	PERSON
ajfa-1443	42	1	2003	DATE
ajfa-1443	42	2	us	GPE
ajfa-1443	43	1	forty eight hundred and ninety	CARDINAL
ajfa-1443	43	2	the year 1968-1997	DATE
ajfa-1443	43	3	us	GPE
ajfa-1443	44	1	philip m. j. reckers	PERSON
ajfa-1443	44	2	w. chow	PERSON
ajfa-1443	44	3	william h. beaver	PERSON
ajfa-1443	44	4	raymond j. chambers	PERSON
ajfa-1443	44	5	wanda a. wallace	PERSON
ajfa-1443	44	6	five	CARDINAL
ajfa-1443	44	7	40	CARDINAL
ajfa-1443	45	1	us	GPE
ajfa-1443	45	2	2009	DATE
ajfa-1443	45	3	1959-2008	DATE
ajfa-1443	46	1	17,462	CARDINAL
ajfa-1443	46	2	10,542	CARDINAL
ajfa-1443	46	3	25	CARDINAL
ajfa-1443	46	4	five	CARDINAL
ajfa-1443	46	5	joel s. demski	PERSON
ajfa-1443	46	6	william h. beaver	PERSON
ajfa-1443	46	7	william r. kinney	PERSON
ajfa-1443	46	8	jr.	PERSON
ajfa-1443	46	9	thomas a. lee	PERSON
ajfa-1443	47	1	five	CARDINAL
ajfa-1443	47	2	journal of accounting research	ORG
ajfa-1443	48	1	five	CARDINAL
ajfa-1443	48	2	joel s. demski	PERSON
ajfa-1443	48	3	robert e. verrecchia	PERSON
ajfa-1443	48	4	william h. beaver	PERSON
ajfa-1443	48	5	robert libby	PERSON
ajfa-1443	48	6	william r. kinney	PERSON
ajfa-1443	48	7	jr.	PERSON
ajfa-1443	49	1	the asia pacific region	LOC
ajfa-1443	49	2	three	CARDINAL
ajfa-1443	49	3	australia	GPE
ajfa-1443	49	4	new zealand	GPE
ajfa-1443	50	1	william	PERSON
ajfa-1443	50	2	durden	PERSON
ajfa-1443	50	3	1998	DATE
ajfa-1443	50	4	chan et al.	PERSON
ajfa-1443	50	5	2005	DATE
ajfa-1443	50	6	chan et al	PERSON
ajfa-1443	51	1	2011	DATE
ajfa-1443	52	1	william	PERSON
ajfa-1443	52	2	durden	PERSON
ajfa-1443	52	3	1998	DATE
ajfa-1443	52	4	new zealand university	ORG
ajfa-1443	52	5	1992-1997	DATE
ajfa-1443	54	1	the asian journal of finance & accounting	ORG
ajfa-1443	54	2	2012	DATE
ajfa-1443	54	3	4	CARDINAL
ajfa-1443	54	4	1	CARDINAL
ajfa-1443	54	5	ten	CARDINAL
ajfa-1443	54	6	australian	NORP
ajfa-1443	54	7	new zealand	GPE
ajfa-1443	55	1	william	PERSON
ajfa-1443	55	2	durden	PERSON
ajfa-1443	55	3	1998	DATE
ajfa-1443	55	4	university of auckland	ORG
ajfa-1443	55	5	massey university	ORG
ajfa-1443	56	1	university of auckland	ORG
ajfa-1443	56	2	massey university	ORG
ajfa-1443	57	1	victoria university and university of otago	ORG
ajfa-1443	57	2	university of waikato	ORG
ajfa-1443	58	1	18	CARDINAL
ajfa-1443	58	2	five	CARDINAL
ajfa-1443	58	3	chan et al	PERSON
ajfa-1443	59	1	2005	DATE
ajfa-1443	59	2	the asia pacific region	LOC
ajfa-1443	60	1	two	CARDINAL
ajfa-1443	60	2	1991 to 1996	DATE
ajfa-1443	60	3	from 1997 to 2002	DATE
ajfa-1443	61	1	australia	GPE
ajfa-1443	61	2	hong kong	GPE
ajfa-1443	61	3	singapore	GPE
ajfa-1443	61	4	20	CARDINAL
ajfa-1443	62	1	second	ORDINAL
ajfa-1443	62	2	1997-2002	DATE
ajfa-1443	62	3	hong kong	GPE
ajfa-1443	62	4	singapore	GPE
ajfa-1443	63	1	five	CARDINAL
ajfa-1443	63	2	10	CARDINAL
ajfa-1443	63	3	20	CARDINAL
ajfa-1443	63	4	32 %	PERCENT
ajfa-1443	63	5	50 %	PERCENT
ajfa-1443	63	6	70 %	PERCENT
ajfa-1443	64	1	chan et al	PERSON
ajfa-1443	65	1	2005	DATE
ajfa-1443	65	2	19912002	DATE
ajfa-1443	65	3	michael firth	PERSON
ajfa-1443	65	4	r. j. chambers	PERSON
ajfa-1443	65	5	hun-tong tan	ORG
ajfa-1443	65	6	ferdinand a. gul	PERSON
ajfa-1443	65	7	ken t. trotman	PERSON
ajfa-1443	65	8	18	CARDINAL
ajfa-1443	66	1	five	CARDINAL
ajfa-1443	66	2	hun-tong tan	ORG
ajfa-1443	66	3	wai fong chua	PERSON
ajfa-1443	66	4	suil pae	ORG
ajfa-1443	66	5	greg b.	PERSON
ajfa-1443	66	6	margaret a. abernethy	PERSON
ajfa-1443	67	1	the asia pacific region	LOC
ajfa-1443	67	2	chan et al	PERSON
ajfa-1443	68	1	2011	DATE
ajfa-1443	69	1	australia	GPE
ajfa-1443	69	2	new zealand	GPE
ajfa-1443	69	3	1991-2010	DATE
ajfa-1443	69	4	48	CARDINAL
ajfa-1443	70	1	australian	NORP
ajfa-1443	70	2	new zealand	GPE
ajfa-1443	71	1	five	CARDINAL
ajfa-1443	71	2	south wales	GPE
ajfa-1443	71	3	university sydney	ORG
ajfa-1443	71	4	monash university	ORG
ajfa-1443	71	5	university of melbourne	ORG
ajfa-1443	71	6	university of queensland	ORG
ajfa-1443	72	1	massey university	PERSON
ajfa-1443	72	2	new zealand	GPE
ajfa-1443	72	3	8	CARDINAL
ajfa-1443	73	1	five	CARDINAL
ajfa-1443	73	2	48	CARDINAL
ajfa-1443	73	3	15 percent	PERCENT
ajfa-1443	73	4	1,245	CARDINAL
ajfa-1443	73	5	australian	NORP
ajfa-1443	73	6	new zealand	GPE
ajfa-1443	76	1	3	CARDINAL
ajfa-1443	76	2	chan et al	ORG
ajfa-1443	77	1	2005	DATE
ajfa-1443	78	1	eighteen	CARDINAL
ajfa-1443	79	1	chan et al	PERSON
ajfa-1443	80	1	2005	DATE
ajfa-1443	80	2	the asian journal of finance & accounting	ORG
ajfa-1443	80	3	2012	DATE
ajfa-1443	80	4	4	CARDINAL
ajfa-1443	80	5	1	CARDINAL
ajfa-1443	81	1	firstly	ORDINAL
ajfa-1443	82	1	1926	DATE
ajfa-1443	83	1	national tax journal	ORG
ajfa-1443	84	1	chan et al	ORG
ajfa-1443	84	2	2005	DATE
ajfa-1443	84	3	18	CARDINAL
ajfa-1443	84	4	five	CARDINAL
ajfa-1443	85	1	five	CARDINAL
ajfa-1443	85	2	hasselback et al	PERSON
ajfa-1443	86	1	2003	DATE
ajfa-1443	86	2	jones	PERSON
ajfa-1443	86	3	pendleburg	PERSON
ajfa-1443	86	4	1996	DATE
ajfa-1443	87	1	18	CARDINAL
ajfa-1443	87	2	1	CARDINAL
ajfa-1443	88	1	scopus	ORG
ajfa-1443	89	1	1	CARDINAL
ajfa-1443	90	1	ssci jif scopus	WORK_OF_ART
ajfa-1443	90	2	abdc	ORG
ajfa-1443	90	3	1	CARDINAL
ajfa-1443	90	4	abacus	GPE
ajfa-1443	90	5	1.084	MONEY
ajfa-1443	90	6	2	CARDINAL
ajfa-1443	90	7	1.253	MONEY
ajfa-1443	90	8	3	CARDINAL
ajfa-1443	91	1	2.488 3.599	CARDINAL
ajfa-1443	91	2	4	CARDINAL
ajfa-1443	91	3	3.629	MONEY
ajfa-1443	91	4	5	CARDINAL
ajfa-1443	92	1	1.021 1.770	CARDINAL
ajfa-1443	92	2	6	CARDINAL
ajfa-1443	92	3	7	CARDINAL
ajfa-1443	92	4	1.735 2.008	CARDINAL
ajfa-1443	92	5	8	CARDINAL
ajfa-1443	92	6	journal of accounting and	ORG
ajfa-1443	92	7	2.817 4.734	CARDINAL
ajfa-1443	92	8	9	CARDINAL
ajfa-1443	92	9	0.754	CARDINAL
ajfa-1443	92	10	10	CARDINAL
ajfa-1443	93	1	journal of accounting	ORG
ajfa-1443	93	2	11	CARDINAL
ajfa-1443	94	1	journal of accounting research	ORG
ajfa-1443	95	1	3.346 3.995	CARDINAL
ajfa-1443	95	2	12	CARDINAL
ajfa-1443	96	1	journal of accounting	ORG
ajfa-1443	96	2	0.607	CARDINAL
ajfa-1443	96	3	13	CARDINAL
ajfa-1443	96	4	journal of management accounting	ORG
ajfa-1443	96	5	14	CARDINAL
ajfa-1443	97	1	the american taxation association	ORG
ajfa-1443	97	2	15	CARDINAL
ajfa-1443	97	3	journal of business finance	ORG
ajfa-1443	97	4	0.549 1.107	CARDINAL
ajfa-1443	97	5	16	CARDINAL
ajfa-1443	98	1	0.688 0.852	CARDINAL
ajfa-1443	98	2	17	CARDINAL
ajfa-1443	99	1	1.972 1.956	CARDINAL
ajfa-1443	99	2	18	CARDINAL
ajfa-1443	100	1	0.702	CARDINAL
ajfa-1443	101	1	5	CARDINAL
ajfa-1443	101	2	chan et al	PERSON
ajfa-1443	102	1	2005	DATE
ajfa-1443	102	2	5	CARDINAL
ajfa-1443	102	3	2009	DATE
ajfa-1443	102	4	jif	ORG
ajfa-1443	103	1	4	CARDINAL
ajfa-1443	103	2	first	ORDINAL
ajfa-1443	103	3	the period 2000 to 2010	DATE
ajfa-1443	104	1	asia-pacific	LOC
ajfa-1443	104	2	18	CARDINAL
ajfa-1443	104	3	the period of 11 years	DATE
ajfa-1443	104	4	2000 to 2010	DATE
ajfa-1443	105	1	asian	NORP
ajfa-1443	105	2	finance & accounting	ORG
ajfa-1443	105	3	2012	DATE
ajfa-1443	105	4	4	CARDINAL
ajfa-1443	105	5	1	CARDINAL
ajfa-1443	107	1	18	CARDINAL
ajfa-1443	107	2	hun-tong tan	ORG
ajfa-1443	107	3	18	CARDINAL
ajfa-1443	107	4	r. g. walker	PERSON
ajfa-1443	107	5	the u of sydney	ORG
ajfa-1443	107	6	michael bradbury	PERSON
ajfa-1443	108	1	five	CARDINAL
ajfa-1443	108	2	three	CARDINAL
ajfa-1443	108	3	hun-tong tan	ORG
ajfa-1443	108	4	clive s. lennox	PERSON
ajfa-1443	108	5	robert h. chenhall	PERSON
ajfa-1443	108	6	monash u	PERSON
ajfa-1443	109	1	2	CARDINAL
ajfa-1443	109	2	3	CARDINAL
ajfa-1443	109	3	20	CARDINAL
ajfa-1443	110	1	asian journal of finance & accounting	ORG
ajfa-1443	110	2	2012	DATE
ajfa-1443	110	3	4	CARDINAL
ajfa-1443	110	4	1	CARDINAL
ajfa-1443	110	5	2	CARDINAL
ajfa-1443	111	1	20	CARDINAL
ajfa-1443	111	2	18	CARDINAL
ajfa-1443	111	3	1	CARDINAL
ajfa-1443	111	4	hun-tong	PERSON
ajfa-1443	111	5	nanyang technological university	ORG
ajfa-1443	111	6	singapore	GPE
ajfa-1443	111	7	11.08	CARDINAL
ajfa-1443	111	8	r. g. walker #	PERSON
ajfa-1443	111	9	south wales	GPE
ajfa-1443	111	10	australia	GPE
ajfa-1443	111	11	7.33	CARDINAL
ajfa-1443	111	12	6.70	CARDINAL
ajfa-1443	111	13	ken t. trotman	PERSON
ajfa-1443	111	14	#	CARDINAL
ajfa-1443	111	15	south wales	GPE
ajfa-1443	111	16	australia	GPE
ajfa-1443	111	17	6.33 13 5	PERCENT
ajfa-1443	111	18	clive s. lennox	PERSON
ajfa-1443	112	1	5.83	CARDINAL
ajfa-1443	112	2	stewart jones # university of sydney	PERSON
ajfa-1443	112	3	australia	GPE
ajfa-1443	112	4	5.83	CARDINAL
ajfa-1443	113	1	ferdinand a. gul	PERSON
ajfa-1443	115	1	sunway	PERSON
ajfa-1443	115	2	5.50	CARDINAL
ajfa-1443	115	3	8	CARDINAL
ajfa-1443	115	4	robert h. chenhall	PERSON
ajfa-1443	115	5	5.17	CARDINAL
ajfa-1443	115	6	9	CARDINAL
ajfa-1443	115	7	hong kong university of science	ORG
ajfa-1443	115	8	5.00	CARDINAL
ajfa-1443	115	9	guochang zhang	PERSON
ajfa-1443	115	10	4.83	CARDINAL
ajfa-1443	115	11	11	CARDINAL
ajfa-1443	115	12	firth	PERSON
ajfa-1443	115	13	michael * hong kong	PERSON
ajfa-1443	115	14	polytechnic university	ORG
ajfa-1443	115	15	4.67 10	PERCENT
ajfa-1443	115	16	12	CARDINAL
ajfa-1443	115	17	frank l. clarke * university	PERSON
ajfa-1443	115	18	australia	GPE
ajfa-1443	115	19	4.17 7	PERCENT
ajfa-1443	115	20	david johnstone university	PERSON
ajfa-1443	115	21	wollongong	GPE
ajfa-1443	115	22	australia	GPE
ajfa-1443	115	23	4.00	CARDINAL
ajfa-1443	115	24	14	CARDINAL
ajfa-1443	115	25	chih-ying chen	PERSON
ajfa-1443	115	26	singapore	GPE
ajfa-1443	115	27	3.83	CARDINAL
ajfa-1443	115	28	robert w.	PERSON
ajfa-1443	115	29	the university of queensland	ORG
ajfa-1443	115	30	australia	GPE
ajfa-1443	115	31	3.75	CARDINAL
ajfa-1443	115	32	16	CARDINAL
ajfa-1443	115	33	steven f. cahan	PERSON
ajfa-1443	116	1	the university of auckland	ORG
ajfa-1443	116	2	3.50	MONEY
ajfa-1443	116	3	17	CARDINAL
ajfa-1443	116	4	chong m. lau university	PERSON
ajfa-1443	116	5	3.33	CARDINAL
ajfa-1443	116	6	18	CARDINAL
ajfa-1443	116	7	roger simnett university of new south wales	PERSON
ajfa-1443	116	8	3.17 8 19	PERCENT
ajfa-1443	116	9	terence bu-peow	PERSON
ajfa-1443	116	10	nanyang technological university	ORG
ajfa-1443	116	11	singapore	GPE
ajfa-1443	116	12	3.17 6 19	PERCENT
ajfa-1443	117	1	wai fong chua * university	PERSON
ajfa-1443	117	2	south wales	GPE
ajfa-1443	117	3	australia	GPE
ajfa-1443	117	4	3.17 6	CARDINAL
ajfa-1443	118	1	8	CARDINAL
ajfa-1443	118	2	18	CARDINAL
ajfa-1443	118	3	chan et al	PERSON
ajfa-1443	119	1	2005	DATE
ajfa-1443	119	2	#	CARDINAL
ajfa-1443	119	3	9	CARDINAL
ajfa-1443	119	4	25	CARDINAL
ajfa-1443	119	5	2009	DATE
ajfa-1443	120	1	asian	NORP
ajfa-1443	120	2	finance & accounting	ORG
ajfa-1443	120	3	2012	DATE
ajfa-1443	120	4	4	CARDINAL
ajfa-1443	120	5	1	CARDINAL
ajfa-1443	120	6	140	CARDINAL
ajfa-1443	120	7	3	CARDINAL
ajfa-1443	121	1	20	CARDINAL
ajfa-1443	121	2	5	CARDINAL
ajfa-1443	121	3	1	CARDINAL
ajfa-1443	121	4	hun-tong	PERSON
ajfa-1443	121	5	nanyang technological university	ORG
ajfa-1443	121	6	singapore	GPE
ajfa-1443	121	7	9.75	CARDINAL
ajfa-1443	121	8	2	CARDINAL
ajfa-1443	121	9	clive s. lennox	PERSON
ajfa-1443	121	10	hong kong	GPE
ajfa-1443	122	1	5.00	CARDINAL
ajfa-1443	122	2	3	CARDINAL
ajfa-1443	122	3	robert h. chenhall	PERSON
ajfa-1443	122	4	monash university	ORG
ajfa-1443	122	5	australia	GPE
ajfa-1443	122	6	4.17	CARDINAL
ajfa-1443	122	7	4	CARDINAL
ajfa-1443	122	8	hong kong university of science	ORG
ajfa-1443	122	9	4.00	CARDINAL
ajfa-1443	122	10	ken t. trotman * university	PERSON
ajfa-1443	122	11	south wales	GPE
ajfa-1443	122	12	australia	GPE
ajfa-1443	122	13	3.50	CARDINAL
ajfa-1443	122	14	guochang zhang	PERSON
ajfa-1443	124	1	hong kong university of science	ORG
ajfa-1443	124	2	3.50	CARDINAL
ajfa-1443	125	1	ferdinand a. gul	PERSON
ajfa-1443	127	1	sunway	PERSON
ajfa-1443	127	2	3.33	CARDINAL
ajfa-1443	127	3	wai fong chua * university	PERSON
ajfa-1443	127	4	south wales	GPE
ajfa-1443	127	5	australia	GPE
ajfa-1443	127	6	2.67	CARDINAL
ajfa-1443	127	7	chul w. park sungkyunkwan	PERSON
ajfa-1443	127	8	2.33	CARDINAL
ajfa-1443	127	9	10	CARDINAL
ajfa-1443	127	10	peter f. chen	PERSON
ajfa-1443	128	1	hong kong university of science and	ORG
ajfa-1443	128	2	2.00	CARDINAL
ajfa-1443	128	3	11	CARDINAL
ajfa-1443	128	4	rachel f. baskerville-morley	PERSON
ajfa-1443	128	5	wellington	GPE
ajfa-1443	128	6	new zealand	GPE
ajfa-1443	128	7	2.00	CARDINAL
ajfa-1443	128	8	t. j. wong *	PERSON
ajfa-1443	128	9	chinese	NORP
ajfa-1443	128	10	1.83	CARDINAL
ajfa-1443	128	11	james r. frederickson	PERSON
ajfa-1443	128	12	hong kong university of science	ORG
ajfa-1443	128	13	1.67	CARDINAL
ajfa-1443	128	14	14	CARDINAL
ajfa-1443	128	15	jong-hag	PERSON
ajfa-1443	128	16	hong kong university of science and technology	ORG
ajfa-1443	128	17	1.58 5	PERCENT
ajfa-1443	128	18	peter m. clarkson	PERSON
ajfa-1443	129	1	the university of queensland	ORG
ajfa-1443	129	2	australia	GPE
ajfa-1443	129	3	1.58 3 15	PERCENT
ajfa-1443	129	4	terence bu-peow	PERSON
ajfa-1443	129	5	nanyang technological university	ORG
ajfa-1443	129	6	singapore	GPE
ajfa-1443	129	7	1.50	CARDINAL
ajfa-1443	129	8	anne wyatt	PERSON
ajfa-1443	129	9	the university of queensland	ORG
ajfa-1443	129	10	australia	GPE
ajfa-1443	129	11	1.50 2 17	PERCENT
ajfa-1443	129	12	john roberts university	PERSON
ajfa-1443	129	13	australia	GPE
ajfa-1443	129	14	1.50 2 17	PERCENT
ajfa-1443	129	15	zoltan	GPE
ajfa-1443	130	1	university of technology sydney	ORG
ajfa-1443	130	2	australia	GPE
ajfa-1443	130	3	1.50	CARDINAL
ajfa-1443	130	4	20	CARDINAL
ajfa-1443	130	5	jeong-bon kim city university	PERSON
ajfa-1443	130	6	1.33 4	CARDINAL
ajfa-1443	131	1	10	CARDINAL
ajfa-1443	131	2	5	CARDINAL
ajfa-1443	131	3	chan et al	PERSON
ajfa-1443	132	1	2005	DATE
ajfa-1443	132	2	asian	NORP
ajfa-1443	132	3	finance & accounting	ORG
ajfa-1443	132	4	2012	DATE
ajfa-1443	132	5	4	CARDINAL
ajfa-1443	132	6	1	CARDINAL
ajfa-1443	132	7	141	CARDINAL
ajfa-1443	132	8	second	ORDINAL
ajfa-1443	132	9	the period 2000 to 2010	DATE
ajfa-1443	133	1	18	CARDINAL
ajfa-1443	133	2	three	CARDINAL
ajfa-1443	133	3	scopus	ORG
ajfa-1443	134	1	robert h. chenhall	PERSON
ajfa-1443	134	2	monash u	PERSON
ajfa-1443	134	3	wong	PERSON
ajfa-1443	134	4	ferdinand a. gul	PERSON
ajfa-1443	134	5	monash	PERSON
ajfa-1443	134	6	scopus	ORG
ajfa-1443	135	1	wong	PERSON
ajfa-1443	135	2	robert h. chenhall	PERSON
ajfa-1443	135	3	monash u	PERSON
ajfa-1443	135	4	hun-tong tan	ORG
ajfa-1443	135	5	three	CARDINAL
ajfa-1443	136	1	4	CARDINAL
ajfa-1443	136	2	5	DATE
ajfa-1443	136	3	6	CARDINAL
ajfa-1443	136	4	20	CARDINAL
ajfa-1443	137	1	4	CARDINAL
ajfa-1443	138	1	20	CARDINAL
ajfa-1443	138	2	asia-pacific accounting	LOC
ajfa-1443	138	3	ssci	ORG
ajfa-1443	138	4	1	CARDINAL
ajfa-1443	138	5	wong chinese university of hong kong	ORG
ajfa-1443	138	6	225	CARDINAL
ajfa-1443	138	7	robert h. chenhall monash	PERSON
ajfa-1443	138	8	213 3	DATE
ajfa-1443	138	9	hun-tong	PERSON
ajfa-1443	138	10	nanyang technological university	ORG
ajfa-1443	138	11	183	CARDINAL
ajfa-1443	138	12	joseph p. h.	PERSON
ajfa-1443	139	1	chinese	NORP
ajfa-1443	139	2	chul w. park sungkyunkwan	PERSON
ajfa-1443	139	3	135	CARDINAL
ajfa-1443	139	4	6	CARDINAL
ajfa-1443	139	5	a. gul monash	PERSON
ajfa-1443	139	6	sunway	PERSON
ajfa-1443	139	7	130	CARDINAL
ajfa-1443	139	8	donald j. stokes university of technology	PERSON
ajfa-1443	139	9	sydney	GPE
ajfa-1443	139	10	122	CARDINAL
ajfa-1443	139	11	wai fong chua university of new south	ORG
ajfa-1443	139	12	102	CARDINAL
ajfa-1443	139	13	easton peter university of notre	ORG
ajfa-1443	139	14	peter m. clarkson university of queensland	PERSON
ajfa-1443	139	15	98 11	CARDINAL
ajfa-1443	139	16	andrew ferguson university of technology	PERSON
ajfa-1443	139	17	sydney	GPE
ajfa-1443	139	18	ken t. trotman university of new south wales	PERSON
ajfa-1443	139	19	82 13	DATE
ajfa-1443	139	20	margaret a. abernethy	PERSON
ajfa-1443	139	21	university of melbourne	ORG
ajfa-1443	139	22	14	CARDINAL
ajfa-1443	139	23	james r. frederickson	PERSON
ajfa-1443	140	1	hong kong	GPE
ajfa-1443	140	2	university of science and technology	ORG
ajfa-1443	140	3	78 15	CARDINAL
ajfa-1443	140	4	jere r. francis university of melbourne	PERSON
ajfa-1443	140	5	76 16	CARDINAL
ajfa-1443	140	6	clive s. lennox	PERSON
ajfa-1443	140	7	hong kong	GPE
ajfa-1443	140	8	69	CARDINAL
ajfa-1443	140	9	jeong-bon kim city university	PERSON
ajfa-1443	140	10	hong kong	GPE
ajfa-1443	140	11	62 18	DATE
ajfa-1443	140	12	rachel f. baskerville victoria university	PERSON
ajfa-1443	140	13	wellington	GPE
ajfa-1443	140	14	61 19	DATE
ajfa-1443	140	15	wu chinese university of hong kong	ORG
ajfa-1443	140	16	60 19	DATE
ajfa-1443	140	17	jong	PERSON
ajfa-1443	140	18	university of hong kong 60 asian journal of finance & accounting	ORG
ajfa-1443	140	19	2012	DATE
ajfa-1443	140	20	4	CARDINAL
ajfa-1443	140	21	1	CARDINAL
ajfa-1443	140	22	142	CARDINAL
ajfa-1443	140	23	5	CARDINAL
ajfa-1443	141	1	20	CARDINAL
ajfa-1443	141	2	asia-pacific accounting	LOC
ajfa-1443	141	3	scopus	ORG
ajfa-1443	141	4	1	CARDINAL
ajfa-1443	141	5	robert h. chenhall monash	PERSON
ajfa-1443	141	6	376 2	DATE
ajfa-1443	141	7	wong chinese university of hong kong	ORG
ajfa-1443	141	8	371 3	CARDINAL
ajfa-1443	141	9	ferdinand a. gul monash	PERSON
ajfa-1443	141	10	sunway	PERSON
ajfa-1443	141	11	299	CARDINAL
ajfa-1443	141	12	joseph p. h.	PERSON
ajfa-1443	142	1	chinese	NORP
ajfa-1443	142	2	245 5	TIME
ajfa-1443	142	3	hun-tong	PERSON
ajfa-1443	142	4	nanyang technological university	ORG
ajfa-1443	142	5	212	CARDINAL
ajfa-1443	142	6	chul w. park sungkyunkwan	PERSON
ajfa-1443	142	7	200	CARDINAL
ajfa-1443	142	8	wai fong chua university of new south	ORG
ajfa-1443	142	9	185	CARDINAL
ajfa-1443	142	10	charles j. p. chen city university	PERSON
ajfa-1443	142	11	hong kong	GPE
ajfa-1443	142	12	172	CARDINAL
ajfa-1443	142	13	donald j. stokes university of technology	PERSON
ajfa-1443	142	14	sydney	GPE
ajfa-1443	142	15	171 10	CARDINAL
ajfa-1443	143	1	michael firth hong kong	PERSON
ajfa-1443	143	2	156	CARDINAL
ajfa-1443	143	3	jeong-bon kim city university	PERSON
ajfa-1443	143	4	137 12	DATE
ajfa-1443	143	5	easton peter university of notre	ORG
ajfa-1443	143	6	132 12	DATE
ajfa-1443	143	7	margaret a. abernethy	PERSON
ajfa-1443	143	8	university of melbourne	ORG
ajfa-1443	143	9	132 14	DATE
ajfa-1443	143	10	james r. frederickson	PERSON
ajfa-1443	143	11	117 14	CARDINAL
ajfa-1443	143	12	andrew ferguson university of technology	PERSON
ajfa-1443	143	13	sydney	GPE
ajfa-1443	143	14	117 16	CARDINAL
ajfa-1443	143	15	national university of singapore	ORG
ajfa-1443	143	16	108 16	CARDINAL
ajfa-1443	143	17	jere r. francis university of	PERSON
ajfa-1443	143	18	108	CARDINAL
ajfa-1443	143	19	18	CARDINAL
ajfa-1443	143	20	rachel f. baskerville victoria university	PERSON
ajfa-1443	143	21	wellington	GPE
ajfa-1443	143	22	105	CARDINAL
ajfa-1443	143	23	ken t. trotman university of new south wales	PERSON
ajfa-1443	143	24	100	CARDINAL
ajfa-1443	143	25	20	CARDINAL
ajfa-1443	143	26	chi-wen	PERSON
ajfa-1443	143	27	jevons lee hong kong university of science	PERSON
ajfa-1443	143	28	97	CARDINAL
ajfa-1443	143	29	asian	NORP
ajfa-1443	143	30	finance & accounting	ORG
ajfa-1443	143	31	2012	DATE
ajfa-1443	144	1	4	CARDINAL
ajfa-1443	144	2	1	CARDINAL
ajfa-1443	144	3	143	CARDINAL
ajfa-1443	144	4	6	CARDINAL
ajfa-1443	145	1	20	CARDINAL
ajfa-1443	145	2	asia-pacific accounting	LOC
ajfa-1443	145	3	1	CARDINAL
ajfa-1443	145	4	wong chinese university of hong kong	ORG
ajfa-1443	145	5	1,218	CARDINAL
ajfa-1443	145	6	2	CARDINAL
ajfa-1443	145	7	robert h. chenhall monash	PERSON
ajfa-1443	145	8	1,030	CARDINAL
ajfa-1443	145	9	3	CARDINAL
ajfa-1443	145	10	ferdinand a. gul monash	PERSON
ajfa-1443	145	11	sunway	PERSON
ajfa-1443	146	1	907	CARDINAL
ajfa-1443	146	2	joseph p. h.	PERSON
ajfa-1443	147	1	chinese	NORP
ajfa-1443	147	2	875 5	DATE
ajfa-1443	147	3	chul w. park sungkyunkwan university	PERSON
ajfa-1443	147	4	652	CARDINAL
ajfa-1443	147	5	hun-tong	PERSON
ajfa-1443	147	6	nanyang technological university	ORG
ajfa-1443	147	7	582	CARDINAL
ajfa-1443	147	8	peter university of notre	ORG
ajfa-1443	147	9	498	CARDINAL
ajfa-1443	147	10	wai fong chua university of new south	ORG
ajfa-1443	147	11	462 9	DATE
ajfa-1443	147	12	donald j. stokes university of technology	PERSON
ajfa-1443	147	13	sydney	GPE
ajfa-1443	147	14	420	CARDINAL
ajfa-1443	147	15	margaret a. abernethy	PERSON
ajfa-1443	147	16	university of melbourne	ORG
ajfa-1443	147	17	409 11	CARDINAL
ajfa-1443	147	18	michael firth hong kong	PERSON
ajfa-1443	147	19	408 12	CARDINAL
ajfa-1443	148	1	j. p. chen city university	PERSON
ajfa-1443	148	2	jeong-bon kim city university	PERSON
ajfa-1443	148	3	367 14	DATE
ajfa-1443	148	4	clive s. lennox	PERSON
ajfa-1443	148	5	hong kong	GPE
ajfa-1443	148	6	359 15	CARDINAL
ajfa-1443	148	7	y. t. mak national university of singapore	PERSON
ajfa-1443	148	8	323 16	CARDINAL
ajfa-1443	148	9	wu chinese university of hong kong	ORG
ajfa-1443	148	10	322 17	DATE
ajfa-1443	148	11	selto frank h university of melbourne	ORG
ajfa-1443	148	12	318	CARDINAL
ajfa-1443	148	13	david c. hay university	PERSON
ajfa-1443	148	14	hoque zahirul griffith university	ORG
ajfa-1443	148	15	310 19	DATE
ajfa-1443	148	16	james wendy griffith university	PERSON
ajfa-1443	148	17	310	CARDINAL
ajfa-1443	148	18	2009	DATE
ajfa-1443	148	19	seven	CARDINAL
ajfa-1443	148	20	10	CARDINAL
ajfa-1443	148	21	five	CARDINAL
ajfa-1443	148	22	at least five	CARDINAL
ajfa-1443	149	1	two	CARDINAL
ajfa-1443	149	2	asia-pacific	LOC
ajfa-1443	149	3	hun-tong tan	ORG
ajfa-1443	149	4	ken	PERSON
ajfa-1443	150	1	t. trotman	PERSON
ajfa-1443	150	2	unsw	GPE
ajfa-1443	150	3	100	CARDINAL
ajfa-1443	150	4	five	CARDINAL
ajfa-1443	150	5	21st	ORDINAL
ajfa-1443	150	6	51st	ORDINAL
ajfa-1443	151	1	nine	CARDINAL
ajfa-1443	151	2	10	CARDINAL
ajfa-1443	151	3	18	CARDINAL
ajfa-1443	151	4	25	CARDINAL
ajfa-1443	151	5	2009	DATE
ajfa-1443	152	1	2	CARDINAL
ajfa-1443	152	2	chan et al	ORG
ajfa-1443	153	1	2005	DATE
ajfa-1443	153	2	two	CARDINAL
ajfa-1443	153	3	two	CARDINAL
ajfa-1443	154	1	20	CARDINAL
ajfa-1443	154	2	18	CARDINAL
ajfa-1443	154	3	5	CARDINAL
ajfa-1443	154	4	chan et al	PERSON
ajfa-1443	154	5	eight	CARDINAL
ajfa-1443	154	6	ten	CARDINAL
ajfa-1443	154	7	about 50%	PERCENT
ajfa-1443	155	1	2 & 3	ORG
ajfa-1443	155	2	asia-pacific	LOC
ajfa-1443	155	3	robert h. chenhall	PERSON
ajfa-1443	155	4	monash u	PERSON
ajfa-1443	155	5	east asia	LOC
ajfa-1443	155	6	joseph p. h.	PERSON
ajfa-1443	155	7	t. j. wong	PERSON
ajfa-1443	155	8	2	CARDINAL
ajfa-1443	155	9	three	CARDINAL
ajfa-1443	155	10	scopus	ORG
ajfa-1443	156	1	7	CARDINAL
ajfa-1443	156	2	8	DATE
ajfa-1443	156	3	20	CARDINAL
ajfa-1443	156	4	three	CARDINAL
ajfa-1443	157	1	asian journal of finance & accounting	ORG
ajfa-1443	157	2	2012	DATE
ajfa-1443	157	3	4	CARDINAL
ajfa-1443	157	4	1	CARDINAL
ajfa-1443	157	5	144	CARDINAL
ajfa-1443	157	6	7	CARDINAL
ajfa-1443	158	1	20	CARDINAL
ajfa-1443	158	2	ssci	ORG
ajfa-1443	158	3	article title	ORG
ajfa-1443	158	4	1	CARDINAL
ajfa-1443	158	5	r. h.	PERSON
ajfa-1443	158	6	2003	DATE
ajfa-1443	161	1	119 2	CARDINAL
ajfa-1443	161	2	j. p. h., & wong	ORG
ajfa-1443	161	3	t. j.	PERSON
ajfa-1443	161	4	2002	DATE
ajfa-1443	162	1	east asia	LOC
ajfa-1443	163	1	journal of accounting and economics	ORG
ajfa-1443	164	1	108 3	CARDINAL
ajfa-1443	164	2	2004	DATE
ajfa-1443	167	1	66 4	CARDINAL
ajfa-1443	167	2	r. h.	PERSON
ajfa-1443	167	3	2005	DATE
ajfa-1443	170	1	59 5	CARDINAL
ajfa-1443	170	2	baskerville	PERSON
ajfa-1443	170	3	r. f.	PERSON
ajfa-1443	170	4	2003	DATE
ajfa-1443	173	1	54 5	CARDINAL
ajfa-1443	173	2	clarkson	PERSON
ajfa-1443	173	3	p. m.	PERSON
ajfa-1443	173	4	emby	GPE
ajfa-1443	173	5	m. s.	PERSON
ajfa-1443	173	6	2002	DATE
ajfa-1443	175	1	journal of practice &	ORG
ajfa-1443	176	1	54 7	DATE
ajfa-1443	176	2	m., & chua	ORG
ajfa-1443	176	3	w. f. (	PERSON
ajfa-1443	176	4	2001	DATE
ajfa-1443	179	1	48 7	DATE
ajfa-1443	179	2	ferguson	PERSON
ajfa-1443	179	3	a., francis	PERSON
ajfa-1443	179	4	j. r., &	PERSON
ajfa-1443	179	5	d. j.	PERSON
ajfa-1443	179	6	2003	DATE
ajfa-1443	182	1	48	CARDINAL
ajfa-1443	182	2	9	CARDINAL
ajfa-1443	182	3	s. r., & park	PERSON
ajfa-1443	182	4	c. w.	PERSON
ajfa-1443	182	5	2001	DATE
ajfa-1443	183	1	quarterly	DATE
ajfa-1443	183	2	annual	DATE
ajfa-1443	185	1	46 10	CARDINAL
ajfa-1443	185	2	f. a.	PERSON
ajfa-1443	185	3	& tsui	ORG
ajfa-1443	185	4	j. s. l.	PERSON
ajfa-1443	185	5	2000	DATE
ajfa-1443	188	1	45 11	CARDINAL
ajfa-1443	188	2	m. l.	PERSON
ajfa-1443	188	3	j. r.	PERSON
ajfa-1443	188	4	2005	DATE
ajfa-1443	190	1	journal of practice &	ORG
ajfa-1443	191	1	41 11	CARDINAL
ajfa-1443	191	2	m. l.	PERSON
ajfa-1443	191	3	c. w.	PERSON
ajfa-1443	191	4	2001	DATE
ajfa-1443	194	1	41 13	CARDINAL
ajfa-1443	194	2	i.-m	PRODUCT
ajfa-1443	194	3	hu	PERSON
ajfa-1443	194	4	b.	PERSON
ajfa-1443	194	5	hwang	GPE
ajfa-1443	194	6	w.	PERSON
ajfa-1443	194	7	2004	DATE
ajfa-1443	196	1	journal of accounting research	ORG
ajfa-1443	197	1	40 14	DATE
ajfa-1443	197	2	chen	PERSON
ajfa-1443	197	3	k. c. w.	PERSON
ajfa-1443	198	1	china	GPE
ajfa-1443	200	1	38 14	DATE
ajfa-1443	200	2	h. t.	PERSON
ajfa-1443	200	3	2003	DATE
ajfa-1443	203	1	38 16	CARDINAL
ajfa-1443	203	2	d. c.	PERSON
ajfa-1443	203	3	knechel	GPE
ajfa-1443	203	4	w. r., & wong	PERSON
ajfa-1443	203	5	2006	DATE
ajfa-1443	205	1	37	CARDINAL
ajfa-1443	205	2	asian journal of finance & accounting	ORG
ajfa-1443	205	3	2012	DATE
ajfa-1443	206	1	4	CARDINAL
ajfa-1443	206	2	1	CARDINAL
ajfa-1443	206	3	145	CARDINAL
ajfa-1443	207	1	16	CARDINAL
ajfa-1443	207	2	stokes	NORP
ajfa-1443	207	3	d. j.	PERSON
ajfa-1443	207	4	& laughton	PERSON
ajfa-1443	207	5	2002	DATE
ajfa-1443	210	1	37 18	CARDINAL
ajfa-1443	210	2	moores	GPE
ajfa-1443	210	3	k., & yuen	ORG
ajfa-1443	210	4	2001	DATE
ajfa-1443	213	1	36 19	DATE
ajfa-1443	213	2	j. p. h.	PERSON
ajfa-1443	213	3	t. j. (	PERSON
ajfa-1443	213	4	2005	DATE
ajfa-1443	215	1	east asia	LOC
ajfa-1443	216	1	journal of accounting research	ORG
ajfa-1443	217	1	35 19	DATE
ajfa-1443	217	2	frederickson	PERSON
ajfa-1443	217	3	j. r., & miller	PERSON
ajfa-1443	217	4	j. s.	PERSON
ajfa-1443	217	5	2004	DATE
ajfa-1443	220	1	35	CARDINAL
ajfa-1443	220	2	8	CARDINAL
ajfa-1443	221	1	20	CARDINAL
ajfa-1443	221	2	scopus	ORG
ajfa-1443	221	3	article title	ORG
ajfa-1443	221	4	1	CARDINAL
ajfa-1443	221	5	r. h.	PERSON
ajfa-1443	221	6	2003	DATE
ajfa-1443	224	1	228 2	CARDINAL
ajfa-1443	224	2	j. p. h., & wong	ORG
ajfa-1443	224	3	t. j.	PERSON
ajfa-1443	224	4	2002	DATE
ajfa-1443	225	1	east asia	LOC
ajfa-1443	226	1	journal of accounting and economics	ORG
ajfa-1443	227	1	189 3	CARDINAL
ajfa-1443	227	2	f. a.	PERSON
ajfa-1443	227	3	& tsui	ORG
ajfa-1443	227	4	j. s. l.	PERSON
ajfa-1443	227	5	2000	DATE
ajfa-1443	230	1	109	CARDINAL
ajfa-1443	230	2	l. l.	PERSON
ajfa-1443	230	3	2003	DATE
ajfa-1443	233	1	108 5	CARDINAL
ajfa-1443	233	2	r. h.	PERSON
ajfa-1443	233	3	2005	DATE
ajfa-1443	236	1	6 baskerville	QUANTITY
ajfa-1443	236	2	r. f.	PERSON
ajfa-1443	236	3	2003	DATE
ajfa-1443	239	1	92 7	CARDINAL
ajfa-1443	239	2	m., & chua	ORG
ajfa-1443	239	3	w. f. (	PERSON
ajfa-1443	239	4	2001	DATE
ajfa-1443	242	1	87	CARDINAL
ajfa-1443	242	2	2004	DATE
ajfa-1443	245	1	85	CARDINAL
ajfa-1443	245	2	c. j. p.	PERSON
ajfa-1443	246	1	b.	PERSON
ajfa-1443	246	2	2000	DATE
ajfa-1443	247	1	hong kong	GPE
ajfa-1443	248	1	journal of accounting	ORG
ajfa-1443	249	1	80 10	CARDINAL
ajfa-1443	249	2	aharony	ORG
ajfa-1443	249	3	j., lee	PERSON
ajfa-1443	249	4	c. w. j.	PERSON
ajfa-1443	249	5	t. j.	PERSON
ajfa-1443	249	6	2000	DATE
ajfa-1443	250	1	77	CARDINAL
ajfa-1443	250	2	asian	NORP
ajfa-1443	250	3	finance & accounting	ORG
ajfa-1443	250	4	2012	DATE
ajfa-1443	251	1	4	CARDINAL
ajfa-1443	251	2	1	CARDINAL
ajfa-1443	251	3	146	CARDINAL
ajfa-1443	251	4	china	GPE
ajfa-1443	252	1	journal of accounting research	ORG
ajfa-1443	253	1	11	CARDINAL
ajfa-1443	253	2	ferguson	GPE
ajfa-1443	253	3	a., francis	PERSON
ajfa-1443	253	4	j. r., &	PERSON
ajfa-1443	253	5	d. j.	PERSON
ajfa-1443	253	6	2003	DATE
ajfa-1443	256	1	70 12	CARDINAL
ajfa-1443	256	2	m. l.	PERSON
ajfa-1443	256	3	francis	PERSON
ajfa-1443	256	4	j. r., & wong	PERSON
ajfa-1443	256	5	t. j.	PERSON
ajfa-1443	256	6	2000	DATE
ajfa-1443	257	1	hong kong	GPE
ajfa-1443	258	1	journal of practice &	ORG
ajfa-1443	259	1	68 13	CARDINAL
ajfa-1443	259	2	i.-m	PRODUCT
ajfa-1443	259	3	hu	PERSON
ajfa-1443	259	4	b.	PERSON
ajfa-1443	259	5	hwang	GPE
ajfa-1443	259	6	w.	PERSON
ajfa-1443	259	7	2004	DATE
ajfa-1443	261	1	journal of accounting research	ORG
ajfa-1443	262	1	64	CARDINAL
ajfa-1443	262	2	moores	GPE
ajfa-1443	262	3	k., & yuen	ORG
ajfa-1443	262	4	2001	DATE
ajfa-1443	265	1	60 15	CARDINAL
ajfa-1443	265	2	d. c.	PERSON
ajfa-1443	265	3	knechel	GPE
ajfa-1443	265	4	w. r., & wong	PERSON
ajfa-1443	265	5	2006	DATE
ajfa-1443	268	1	59 16	CARDINAL
ajfa-1443	268	2	chen	PERSON
ajfa-1443	268	3	k. c. w.	PERSON
ajfa-1443	269	1	china	GPE
ajfa-1443	271	1	58 16	CARDINAL
ajfa-1443	271	2	debreceny	GPE
ajfa-1443	271	3	r.	NORP
ajfa-1443	271	4	g. l.	PERSON
ajfa-1443	271	5	a.	PERSON
ajfa-1443	271	6	2002	DATE
ajfa-1443	274	1	58 18	CARDINAL
ajfa-1443	274	2	baxter	PERSON
ajfa-1443	274	3	j., & chua	ORG
ajfa-1443	274	4	w. f. (	PERSON
ajfa-1443	274	5	2003	DATE
ajfa-1443	277	1	57 18	CARDINAL
ajfa-1443	277	2	j., & abernethy	ORG
ajfa-1443	277	3	m. a.	PERSON
ajfa-1443	277	4	2000	DATE
ajfa-1443	280	1	57 20	CARDINAL
ajfa-1443	280	2	j. p. h., & wong	ORG
ajfa-1443	280	3	t. j. (	PERSON
ajfa-1443	280	4	2005	DATE
ajfa-1443	282	1	east asia	LOC
ajfa-1443	283	1	journal of accounting research	ORG
ajfa-1443	284	1	56	CARDINAL
ajfa-1443	284	2	9	CARDINAL
ajfa-1443	285	1	20	CARDINAL
ajfa-1443	285	2	article title	ORG
ajfa-1443	285	3	1	CARDINAL
ajfa-1443	285	4	r. h.	PERSON
ajfa-1443	285	5	2003	DATE
ajfa-1443	288	1	657 2	CARDINAL
ajfa-1443	288	2	j. p. h., & wong	ORG
ajfa-1443	288	3	t. j.	PERSON
ajfa-1443	288	4	2002	DATE
ajfa-1443	289	1	east asia	LOC
ajfa-1443	290	1	journal of accounting and economics	ORG
ajfa-1443	291	1	629 3	CARDINAL
ajfa-1443	291	2	f. a.	PERSON
ajfa-1443	291	3	& tsui	ORG
ajfa-1443	291	4	j. s. l.	PERSON
ajfa-1443	291	5	2000	DATE
ajfa-1443	294	1	391	CARDINAL
ajfa-1443	294	2	2004	DATE
ajfa-1443	297	1	325	CARDINAL
ajfa-1443	297	2	eng	GPE
ajfa-1443	297	3	l. l.	PERSON
ajfa-1443	297	4	2003	DATE
ajfa-1443	300	1	323	CARDINAL
ajfa-1443	300	2	asian	NORP
ajfa-1443	300	3	finance & accounting	ORG
ajfa-1443	300	4	2012	DATE
ajfa-1443	300	5	4	CARDINAL
ajfa-1443	300	6	1	CARDINAL
ajfa-1443	300	7	m. a.	PERSON
ajfa-1443	300	8	f. h. (	PERSON
ajfa-1443	300	9	2001	DATE
ajfa-1443	302	1	journal of management accounting research	ORG
ajfa-1443	303	1	318	CARDINAL
ajfa-1443	303	2	7	CARDINAL
ajfa-1443	303	3	z., & james	ORG
ajfa-1443	303	4	w.	PERSON
ajfa-1443	303	5	2000	DATE
ajfa-1443	305	1	journal of management accounting research	ORG
ajfa-1443	306	1	310 8	CARDINAL
ajfa-1443	306	2	aharony	ORG
ajfa-1443	306	3	j., lee	PERSON
ajfa-1443	306	4	c. w. j.	PERSON
ajfa-1443	306	5	t. j.	PERSON
ajfa-1443	306	6	2000	DATE
ajfa-1443	307	1	china	GPE
ajfa-1443	308	1	journal of accounting research	ORG
ajfa-1443	309	1	256 9	CARDINAL
ajfa-1443	309	2	j. p. h., & wong	ORG
ajfa-1443	309	3	t. j. (	PERSON
ajfa-1443	309	4	2005	DATE
ajfa-1443	311	1	east asia	LOC
ajfa-1443	312	1	journal of accounting research	ORG
ajfa-1443	313	1	246	CARDINAL
ajfa-1443	313	2	chen	PERSON
ajfa-1443	313	3	c. j. p.	PERSON
ajfa-1443	314	1	b.	PERSON
ajfa-1443	314	2	2000	DATE
ajfa-1443	315	1	hong kong	GPE
ajfa-1443	316	1	journal of accounting	ORG
ajfa-1443	317	1	229 11	CARDINAL
ajfa-1443	318	1	i.-m	PRODUCT
ajfa-1443	318	2	hu	PERSON
ajfa-1443	318	3	b.	PERSON
ajfa-1443	318	4	hwang	GPE
ajfa-1443	318	5	w.	PERSON
ajfa-1443	318	6	2004	DATE
ajfa-1443	320	1	journal of accounting research	ORG
ajfa-1443	321	1	216 12	CARDINAL
ajfa-1443	321	2	r. h.	PERSON
ajfa-1443	321	3	2005	DATE
ajfa-1443	324	1	215	CARDINAL
ajfa-1443	324	2	chen	PERSON
ajfa-1443	324	3	k. c. w.	PERSON
ajfa-1443	325	1	china	GPE
ajfa-1443	327	1	212	CARDINAL
ajfa-1443	327	2	r. f.	PERSON
ajfa-1443	327	3	2003	DATE
ajfa-1443	330	1	208 15	CARDINAL
ajfa-1443	330	2	d. c.	PERSON
ajfa-1443	330	3	knechel	GPE
ajfa-1443	330	4	w. r., & wong	PERSON
ajfa-1443	330	5	2006	DATE
ajfa-1443	333	1	206	CARDINAL
ajfa-1443	333	2	16	CARDINAL
ajfa-1443	333	3	m. l.	PERSON
ajfa-1443	333	4	c. w.	PERSON
ajfa-1443	333	5	2001	DATE
ajfa-1443	336	1	202	CARDINAL
ajfa-1443	336	2	17 briers	QUANTITY
ajfa-1443	336	3	m., & chua	ORG
ajfa-1443	336	4	w. f. (	PERSON
ajfa-1443	336	5	2001	DATE
ajfa-1443	339	1	184	CARDINAL
ajfa-1443	339	2	18	CARDINAL
ajfa-1443	339	3	s. r., & park	PERSON
ajfa-1443	339	4	c. w.	PERSON
ajfa-1443	339	5	2001	DATE
ajfa-1443	340	1	quarterly	DATE
ajfa-1443	340	2	annual	DATE
ajfa-1443	342	1	169	CARDINAL
ajfa-1443	342	2	ali	NORP
ajfa-1443	342	3	chen	PERSON
ajfa-1443	342	4	& radhakrishnan	PERSON
ajfa-1443	342	5	s.	PERSON
ajfa-1443	342	6	2007	DATE
ajfa-1443	345	1	168 20	CARDINAL
ajfa-1443	345	2	a., & langfield-smith	ORG
ajfa-1443	345	3	k.	PERSON
ajfa-1443	345	4	2003	DATE
ajfa-1443	348	1	161	CARDINAL
ajfa-1443	348	2	asian	NORP
ajfa-1443	348	3	finance & accounting	ORG
ajfa-1443	348	4	2012	DATE
ajfa-1443	348	5	4	CARDINAL
ajfa-1443	348	6	1	CARDINAL
ajfa-1443	348	7	18	CARDINAL
ajfa-1443	348	8	asia-pacific	LOC
ajfa-1443	348	9	eleven-year	DATE
ajfa-1443	348	10	2000 to 2010	DATE
ajfa-1443	349	1	three	CARDINAL
ajfa-1443	349	2	scopus	ORG
ajfa-1443	350	1	2009	DATE
ajfa-1443	350	2	asia-pacific	LOC
ajfa-1443	350	3	european	NORP
ajfa-1443	351	1	only two	CARDINAL
ajfa-1443	351	2	asia-pacific region	LOC
ajfa-1443	351	3	100	CARDINAL
ajfa-1443	352	1	asia-pacific region	LOC
ajfa-1443	354	1	first	ORDINAL
ajfa-1443	354	2	2009	DATE
ajfa-1443	355	1	second	ORDINAL
ajfa-1443	357	1	three	CARDINAL
ajfa-1443	357	2	scopus	ORG
ajfa-1443	360	1	2007	DATE
ajfa-1443	362	1	16(3	CARDINAL
ajfa-1443	363	1	241-244	CARDINAL
ajfa-1443	363	2	http://dx.doi.org/10.1080/09639280701430041	ORG
ajfa-1443	363	3	t., jones	ORG
ajfa-1443	363	4	m. j., & pendleburg	PERSON
ajfa-1443	363	5	1996	DATE
ajfa-1443	365	1	265–278	CARDINAL
ajfa-1443	366	1	chan	GPE
ajfa-1443	366	2	k.c.	GPE
ajfa-1443	366	3	chang	PERSON
ajfa-1443	366	4	c.c.	GPE
ajfa-1443	366	5	tong	GPE
ajfa-1443	366	6	j.y.	GPE
ajfa-1443	366	7	& tong	ORG
ajfa-1443	366	8	f.z.	GPE
ajfa-1443	366	9	2011	DATE
ajfa-1443	367	1	australia	GPE
ajfa-1443	367	2	new zealand	GPE
ajfa-1443	367	3	1991-2010	DATE
ajfa-1443	369	1	asian journal of finance & accounting	ORG
ajfa-1443	369	2	2012	DATE
ajfa-1443	369	3	4	CARDINAL
ajfa-1443	369	4	1	CARDINAL
ajfa-1443	369	5	chan	ORG
ajfa-1443	369	6	k. c.	PERSON
ajfa-1443	369	7	chen	PERSON
ajfa-1443	369	8	c. r.	PERSON
ajfa-1443	369	9	l. t. w.	PERSON
ajfa-1443	369	10	2005	DATE
ajfa-1443	370	1	asia-pacific	LOC
ajfa-1443	371	1	24	CARDINAL
ajfa-1443	371	2	47-64	DATE
ajfa-1443	373	1	chan	GPE
ajfa-1443	373	2	k. c.	PERSON
ajfa-1443	373	3	chen	PERSON
ajfa-1443	373	4	c. r.	PERSON
ajfa-1443	373	5	t. l.	PERSON
ajfa-1443	373	6	2004	DATE
ajfa-1443	375	1	european	NORP
ajfa-1443	376	1	journal of business finance & accounting	ORG
ajfa-1443	376	2	31	CARDINAL
ajfa-1443	376	3	401	CARDINAL
ajfa-1443	377	1	http://dx.doi.org/10.1111/j.0306-686x.2004.00545.x chan	PERSON
ajfa-1443	377	2	k.c.	GPE
ajfa-1443	377	3	2009	DATE
ajfa-1443	379	1	49	DATE
ajfa-1443	379	2	59	CARDINAL
ajfa-1443	380	1	http://dx.doi.org/10.1111/j.1467-629x.2007.00254.x	NORP
ajfa-1443	380	2	l. t. w	PERSON
ajfa-1443	380	3	chan	GPE
ajfa-1443	380	4	k. c.	PERSON
ajfa-1443	380	5	r. y. k.	PERSON
ajfa-1443	380	6	2003	DATE
ajfa-1443	382	1	25	CARDINAL
ajfa-1443	382	2	163	CARDINAL
ajfa-1443	383	1	http://dx.doi.org/10.1177/0273475303254023 clark	PERSON
ajfa-1443	383	2	j. g.	PERSON
ajfa-1443	383	3	warren	PERSON
ajfa-1443	383	4	j., & au	ORG
ajfa-1443	383	5	y. a.	PERSON
ajfa-1443	383	6	2009	DATE
ajfa-1443	384	1	2003-2007	DATE
ajfa-1443	385	1	24	CARDINAL
ajfa-1443	385	2	225	CARDINAL
ajfa-1443	386	1	dyl	ORG
ajfa-1443	386	2	e. a.	PERSON
ajfa-1443	386	3	m. s.	PERSON
ajfa-1443	386	4	1985	DATE
ajfa-1443	388	1	10	CARDINAL
ajfa-1443	388	2	171	CARDINAL
ajfa-1443	389	1	http://dx.doi.org/10.1016/0361-3682(85)90014-5 everett	PERSON
ajfa-1443	389	2	j. nue	PERSON
ajfa-1443	389	3	d., & green	ORG
ajfa-1443	389	4	d.l.	GPE
ajfa-1443	389	5	2003	DATE
ajfa-1443	391	1	canadian	NORP
ajfa-1443	391	2	2(2	CARDINAL
ajfa-1443	391	3	153	CARDINAL
ajfa-1443	392	1	m.j. & roberts	ORG
ajfa-1443	392	2	r. (	PERSON
ajfa-1443	392	3	2005	DATE
ajfa-1443	393	1	us	GPE
ajfa-1443	394	1	journal of business finance & accounting	ORG
ajfa-1443	394	2	32(5	CARDINAL
ajfa-1443	394	3	1107	CARDINAL
ajfa-1443	395	1	m. n. & fatimah	ORG
ajfa-1443	395	2	m.a.	PERSON
ajfa-1443	395	3	2008	DATE
ajfa-1443	397	1	http://www.econ.upm.edu.my/~fatimah/kmn-fma-3socscevaluation18dec08.pdf hasselback	ORG
ajfa-1443	397	2	j.r.	GPE
ajfa-1443	397	3	a., & schwan	ORG
ajfa-1443	397	4	e.s.	GPE
ajfa-1443	397	5	2000	DATE
ajfa-1443	399	1	18	CARDINAL
ajfa-1443	399	2	79	CARDINAL
ajfa-1443	400	1	http://dx.doi.org/10.1016/s0748-5751(00)00009-9 hasselback	PERSON
ajfa-1443	400	2	j.r.	GPE
ajfa-1443	400	3	a., & schwan	ORG
ajfa-1443	400	4	e.s.	GPE
ajfa-1443	400	5	2003	DATE
ajfa-1443	402	1	20	CARDINAL
ajfa-1443	402	2	95	CARDINAL
ajfa-1443	403	1	http://dx.doi.org/10.1016/s0882-6110(03)20005-5	ORG
ajfa-1443	403	2	j. l.	PERSON
ajfa-1443	403	3	2009	DATE
ajfa-1443	404	1	the past half-century	DATE
ajfa-1443	404	2	1959-2008	DATE
ajfa-1443	406	1	j. l.	PERSON
ajfa-1443	407	1	p. l.	PERSON
ajfa-1443	408	1	2005	DATE
ajfa-1443	409	1	a half century	DATE
ajfa-1443	410	1	winter	DATE
ajfa-1443	410	2	40-62	DATE
ajfa-1443	411	1	asian	NORP
ajfa-1443	411	2	finance & accounting	ORG
ajfa-1443	411	3	2012	DATE
ajfa-1443	411	4	4	CARDINAL
ajfa-1443	411	5	1	CARDINAL
ajfa-1443	411	6	150	CARDINAL
ajfa-1443	411	7	j., stephens	ORG
ajfa-1443	411	8	n.m.	GPE
ajfa-1443	411	9	s.l.	ORG
ajfa-1443	411	10	d.a.	PERSON
ajfa-1443	411	11	2011	DATE
ajfa-1443	413	1	6(3	CARDINAL
ajfa-1443	413	2	471	CARDINAL
ajfa-1443	414	1	w. w.	PERSON
ajfa-1443	414	2	& hall	ORG
ajfa-1443	414	3	s. c.	PERSON
ajfa-1443	414	4	2002	DATE
ajfa-1443	416	1	20	CARDINAL
ajfa-1443	416	2	1	CARDINAL
ajfa-1443	417	1	http://dx.doi.org/10.1016/s0748-5751(01)00024-0 seggie	PERSON
ajfa-1443	417	2	s. h., & griffith	ORG
ajfa-1443	417	3	d. a.	PERSON
ajfa-1443	417	4	2009	DATE
ajfa-1443	420	1	73	CARDINAL
ajfa-1443	420	2	122	CARDINAL
ajfa-1443	421	1	a. & bontis	ORG
ajfa-1443	421	2	2004	DATE
ajfa-1443	423	1	11	CARDINAL
ajfa-1443	423	2	185	CARDINAL
ajfa-1443	424	1	b. r. & durden	ORG
ajfa-1443	424	2	c. h.	PERSON
ajfa-1443	424	3	1998	DATE
ajfa-1443	425	1	new zealand	GPE
ajfa-1443	425	2	pacific accounting review	ORG
ajfa-1443	425	3	10	CARDINAL