id	sid	eid	entity	type
ajfa-14678	1	1	microsoft	ORG
ajfa-14678	1	2	14678-53152-3	DATE
ajfa-14678	1	3	asian	NORP
ajfa-14678	1	4	finance & accounting	ORG
ajfa-14678	1	5	1946	CARDINAL
ajfa-14678	1	6	11	CARDINAL
ajfa-14678	1	7	1 241	CARDINAL
ajfa-14678	2	1	smes ga	ORG
ajfa-14678	2	2	ghana	GPE
ajfa-14678	2	3	john kwaku	PERSON
ajfa-14678	2	4	mensah	PERSON
ajfa-14678	2	5	dean	PERSON
ajfa-14678	2	6	accra ghana p.o.	ORG
ajfa-14678	2	7	149	CARDINAL
ajfa-14678	2	8	23	CARDINAL
ajfa-14678	2	9	university of professional studies	ORG
ajfa-14678	2	10	accra	ORG
ajfa-14678	2	11	ghana mensah	PERSON
ajfa-14678	2	12	oduwaa university of professional studies	ORG
ajfa-14678	2	13	accra	ORG
ajfa-14678	2	14	ghana	GPE
ajfa-14678	2	15	april 17, 2019	DATE
ajfa-14678	2	16	june 5, 2019	DATE
ajfa-14678	2	17	june 1, 2019	DATE
ajfa-14678	2	18	https://doi.org/10.5296/ajfa.v11i1.14678	PRODUCT
ajfa-14678	2	19	today	DATE
ajfa-14678	3	1	ga east	ORG
ajfa-14678	6	1	20	CARDINAL
ajfa-14678	9	1	about 60%	PERCENT
ajfa-14678	10	1	asian journal of finance & accounting	ORG
ajfa-14678	10	2	1946	CARDINAL
ajfa-14678	10	3	11	CARDINAL
ajfa-14678	10	4	1 242	CARDINAL
ajfa-14678	11	1	smes	ORG
ajfa-14678	11	2	ga est	ORG
ajfa-14678	11	3	ghana	GPE
ajfa-14678	11	4	asian	NORP
ajfa-14678	11	5	finance & accounting	ORG
ajfa-14678	11	6	1946	CARDINAL
ajfa-14678	11	7	11	CARDINAL
ajfa-14678	11	8	1 243	CARDINAL
ajfa-14678	12	1	gyasi	GPE
ajfa-14678	12	2	2010	DATE
ajfa-14678	13	1	titilayo	PERSON
ajfa-14678	13	2	2014	DATE
ajfa-14678	15	1	2009	DATE
ajfa-14678	15	2	about 95 %	PERCENT
ajfa-14678	16	1	amoako g.	PERSON
ajfa-14678	16	2	2013	DATE
ajfa-14678	17	1	about 60%	PERCENT
ajfa-14678	17	2	their first five years	DATE
ajfa-14678	17	3	2005	DATE
ajfa-14678	18	1	williams	PERSON
ajfa-14678	18	2	2008	DATE
ajfa-14678	19	1	ghana	GPE
ajfa-14678	19	2	alp & ustundag	ORG
ajfa-14678	19	3	2009	DATE
ajfa-14678	20	1	ghana	GPE
ajfa-14678	20	2	wyk &	ORG
ajfa-14678	20	3	2009	DATE
ajfa-14678	22	1	titilayo	ORG
ajfa-14678	22	2	2014	DATE
ajfa-14678	23	1	july 2009	DATE
ajfa-14678	24	1	albu	PERSON
ajfa-14678	24	2	albu	PERSON
ajfa-14678	24	3	2012	DATE
ajfa-14678	24	4	smes	ORG
ajfa-14678	25	1	madina	GPE
ajfa-14678	26	1	accra east	LOC
ajfa-14678	26	2	ga east	ORG
ajfa-14678	27	1	2	CARDINAL
ajfa-14678	27	2	pricewater house	ORG
ajfa-14678	27	3	2009	DATE
ajfa-14678	29	1	2018	DATE
ajfa-14678	29	2	asian	NORP
ajfa-14678	29	3	finance & accounting	ORG
ajfa-14678	29	4	1946	CARDINAL
ajfa-14678	29	5	11	CARDINAL
ajfa-14678	29	6	1 244	CARDINAL
ajfa-14678	30	1	annual	DATE
ajfa-14678	30	2	2017	DATE
ajfa-14678	33	1	the european commission	ORG
ajfa-14678	33	2	three	CARDINAL
ajfa-14678	34	1	less than 250	CARDINAL
ajfa-14678	34	2	yearly	DATE
ajfa-14678	34	3	50 million euros	MONEY
ajfa-14678	34	4	annual	DATE
ajfa-14678	34	5	43 million euros	CARDINAL
ajfa-14678	35	1	less than 50	CARDINAL
ajfa-14678	35	2	annual	DATE
ajfa-14678	35	3	10 million euros	QUANTITY
ajfa-14678	36	1	less than 10	CARDINAL
ajfa-14678	36	2	yearly	DATE
ajfa-14678	36	3	2 million euros	QUANTITY
ajfa-14678	37	1	2015	DATE
ajfa-14678	38	1	iasb	PERSON
ajfa-14678	38	2	2009	DATE
ajfa-14678	39	1	2009	DATE
ajfa-14678	39	2	2008	DATE
ajfa-14678	40	1	2009	DATE
ajfa-14678	40	2	second	ORDINAL
ajfa-14678	42	1	2004	DATE
ajfa-14678	46	1	scott r. , 1995	PERSON
ajfa-14678	47	1	scott r. ,	PERSON
ajfa-14678	47	2	1995	DATE
ajfa-14678	49	1	asian	NORP
ajfa-14678	49	2	finance & accounting	ORG
ajfa-14678	49	3	1946	CARDINAL
ajfa-14678	49	4	11	CARDINAL
ajfa-14678	49	5	1 245	CARDINAL
ajfa-14678	50	1	three	CARDINAL
ajfa-14678	50	2	powell	PERSON
ajfa-14678	50	3	1991	DATE
ajfa-14678	51	1	first	ORDINAL
ajfa-14678	51	2	second	ORDINAL
ajfa-14678	52	1	african	NORP
ajfa-14678	55	1	one	CARDINAL
ajfa-14678	55	2	li, & pinsker	ORG
ajfa-14678	55	3	2010	DATE
ajfa-14678	58	1	hamann	PERSON
ajfa-14678	58	2	harenski	PERSON
ajfa-14678	58	3	xiaoping, & barsalou	ORG
ajfa-14678	58	4	2008	DATE
ajfa-14678	59	1	the securities and exchange commission	ORG
ajfa-14678	59	2	1993	DATE
ajfa-14678	59	3	2003	DATE
ajfa-14678	59	4	the ghana stock exchange	ORG
ajfa-14678	59	5	1971	DATE
ajfa-14678	59	6	2004	DATE
ajfa-14678	63	1	finn	PERSON
ajfa-14678	63	2	1999	DATE
ajfa-14678	64	1	guillen, & macpherson	ORG
ajfa-14678	64	2	2002)country	ORG
ajfa-14678	64	3	guillen	PERSON
ajfa-14678	64	4	macpherson	PERSON
ajfa-14678	64	5	2002	DATE
ajfa-14678	65	1	the world bank	ORG
ajfa-14678	65	2	ghana	GPE
ajfa-14678	66	1	the institute of chartered	ORG
ajfa-14678	66	2	ghana	GPE
ajfa-14678	66	3	2009	DATE
ajfa-14678	67	1	the ghana national accounting standards	ORG
ajfa-14678	67	2	twenty eight	DATE
ajfa-14678	67	3	ghana	GPE
ajfa-14678	67	4	ten	CARDINAL
ajfa-14678	67	5	finance & accounting	ORG
ajfa-14678	67	6	1946	CARDINAL
ajfa-14678	67	7	11	CARDINAL
ajfa-14678	67	8	1 246	CARDINAL
ajfa-14678	67	9	2004	DATE
ajfa-14678	67	10	the world bank	ORG
ajfa-14678	68	1	forty-one	CARDINAL
ajfa-14678	68	2	41	CARDINAL
ajfa-14678	68	3	the ghana national accounting standards	ORG
ajfa-14678	74	1	powell	PERSON
ajfa-14678	74	2	1991	DATE
ajfa-14678	75	1	guillen	PERSON
ajfa-14678	75	2	macpherson	PERSON
ajfa-14678	75	3	2002	DATE
ajfa-14678	77	1	2.1	CARDINAL
ajfa-14678	77	2	2013	DATE
ajfa-14678	77	3	210	CARDINAL
ajfa-14678	79	1	ghana	GPE
ajfa-14678	80	1	ialin & irfan	ORG
ajfa-14678	80	2	2010	DATE
ajfa-14678	80	3	2014	DATE
ajfa-14678	81	1	250	CARDINAL
ajfa-14678	82	1	maseko & manyani	ORG
ajfa-14678	82	2	2011	DATE
ajfa-14678	85	1	2004	DATE
ajfa-14678	85	2	ghana	GPE
ajfa-14678	86	1	asian	NORP
ajfa-14678	86	2	finance & accounting	ORG
ajfa-14678	86	3	1946	CARDINAL
ajfa-14678	86	4	11	CARDINAL
ajfa-14678	86	5	1 247	CARDINAL
ajfa-14678	88	1	scott	ORG
ajfa-14678	88	2	2012	DATE
ajfa-14678	90	1	3	CARDINAL
ajfa-14678	90	2	twenty	CARDINAL
ajfa-14678	90	3	20	CARDINAL
ajfa-14678	90	4	ga	ORG
ajfa-14678	90	5	ghana	GPE
ajfa-14678	91	1	2015	DATE
ajfa-14678	94	1	2015	DATE
ajfa-14678	96	1	secondary	ORDINAL
ajfa-14678	97	1	three	CARDINAL
ajfa-14678	98	1	first	ORDINAL
ajfa-14678	104	1	2004	DATE
ajfa-14678	104	2	nvivo	ORG
ajfa-14678	106	1	2.2	CARDINAL
ajfa-14678	106	2	asian	NORP
ajfa-14678	106	3	finance & accounting	ORG
ajfa-14678	106	4	1946	CARDINAL
ajfa-14678	106	5	11	CARDINAL
ajfa-14678	106	6	1 248	CARDINAL
ajfa-14678	106	7	1	CARDINAL
ajfa-14678	107	1	14 14 70	DATE
ajfa-14678	107	2	6	CARDINAL
ajfa-14678	107	3	20 20 100	CARDINAL
ajfa-14678	107	4	2019	DATE
ajfa-14678	108	1	70%	PERCENT
ajfa-14678	108	2	30%	PERCENT
ajfa-14678	111	1	2	CARDINAL
ajfa-14678	112	1	6 30%	PERCENT
ajfa-14678	112	2	6 30%	PERCENT
ajfa-14678	112	3	5 25%	PERCENT
ajfa-14678	112	4	2 10%	PERCENT
ajfa-14678	112	5	9 45%	PERCENT
ajfa-14678	112	6	2019	DATE
ajfa-14678	113	1	twenty	CARDINAL
ajfa-14678	113	2	20	CARDINAL
ajfa-14678	113	3	six	CARDINAL
ajfa-14678	113	4	6	CARDINAL
ajfa-14678	113	5	between 6 months to 2 years	DATE
ajfa-14678	114	1	five	CARDINAL
ajfa-14678	114	2	5	CARDINAL
ajfa-14678	114	3	20	CARDINAL
ajfa-14678	114	4	only two	CARDINAL
ajfa-14678	114	5	2	CARDINAL
ajfa-14678	115	1	9	CARDINAL
ajfa-14678	116	1	eight	CARDINAL
ajfa-14678	117	1	2012	DATE
ajfa-14678	120	1	asian journal of finance & accounting	ORG
ajfa-14678	120	2	1946	CARDINAL
ajfa-14678	120	3	11	CARDINAL
ajfa-14678	120	4	1 249	CARDINAL
ajfa-14678	120	5	july 2009	DATE
ajfa-14678	120	6	ghana	GPE
ajfa-14678	120	7	2012	DATE
ajfa-14678	120	8	the institute of chartered	ORG
ajfa-14678	120	9	ghana	GPE
ajfa-14678	121	1	60%	PERCENT
ajfa-14678	124	1	ifrsforsmesr11	GPE
ajfa-14678	126	1	2017	CARDINAL
ajfa-14678	126	2	kumasi	GPE
ajfa-14678	128	1	ifrsforsmesr1	PERSON
ajfa-14678	133	1	kilic & ataman	ORG
ajfa-14678	133	2	2016	DATE
ajfa-14678	133	3	50%	PERCENT
ajfa-14678	133	4	30%	PERCENT
ajfa-14678	136	1	zegal	GPE
ajfa-14678	136	2	yosra, & sondra	ORG
ajfa-14678	136	3	2011	DATE
ajfa-14678	140	1	two	CARDINAL
ajfa-14678	140	2	asian	NORP
ajfa-14678	140	3	finance & accounting	ORG
ajfa-14678	140	4	1946	CARDINAL
ajfa-14678	140	5	11	CARDINAL
ajfa-14678	140	6	1 250	CARDINAL
ajfa-14678	141	1	rudzani & charles	ORG
ajfa-14678	141	2	2016	DATE
ajfa-14678	142	1	three	CARDINAL
ajfa-14678	144	1	2009	DATE
ajfa-14678	152	1	ifrsforsmesr3	ORG
ajfa-14678	154	1	ghana	GPE
ajfa-14678	155	1	kumasi one	FAC
ajfa-14678	156	1	2012	DATE
ajfa-14678	156	2	70%	PERCENT
ajfa-14678	159	1	asian	NORP
ajfa-14678	159	2	finance & accounting	ORG
ajfa-14678	159	3	1946	CARDINAL
ajfa-14678	160	1	11	CARDINAL
ajfa-14678	160	2	1 251	CARDINAL
ajfa-14678	162	1	2009	DATE
ajfa-14678	164	1	ifrsforsmesr9 10,	FAC
ajfa-14678	164	2	16	DATE
ajfa-14678	164	3	20	CARDINAL
ajfa-14678	165	1	rudzani & charles	ORG
ajfa-14678	165	2	2016	DATE
ajfa-14678	166	1	ifrsforsmesr18“our	DATE
ajfa-14678	167	1	ifrsforsmesr14	ORG
ajfa-14678	169	1	rudzani & charles	ORG
ajfa-14678	169	2	2016	DATE
ajfa-14678	169	3	south africa	GPE
ajfa-14678	171	1	samugh	ORG
ajfa-14678	171	2	devi	PERSON
ajfa-14678	171	3	2015	DATE
ajfa-14678	172	1	rudzani	PERSON
ajfa-14678	172	2	charles	PERSON
ajfa-14678	172	3	2016	CARDINAL
ajfa-14678	172	4	only one	CARDINAL
ajfa-14678	175	1	asian	NORP
ajfa-14678	175	2	finance & accounting	ORG
ajfa-14678	175	3	1946	CARDINAL
ajfa-14678	175	4	11	CARDINAL
ajfa-14678	175	5	1 252	CARDINAL
ajfa-14678	179	1	75%	PERCENT
ajfa-14678	181	1	rudzani & charles	ORG
ajfa-14678	181	2	2016	DATE
ajfa-14678	185	1	ghana	GPE
ajfa-14678	186	1	charles	PERSON
ajfa-14678	186	2	2016	DATE
ajfa-14678	186	3	south africa	GPE
ajfa-14678	189	1	ghana	GPE
ajfa-14678	193	1	18	CARDINAL
ajfa-14678	193	2	12	CARDINAL
ajfa-14678	194	1	arhin	GPE
ajfa-14678	194	2	2017	CARDINAL
ajfa-14678	196	1	asian	NORP
ajfa-14678	196	2	finance & accounting	ORG
ajfa-14678	196	3	1946	CARDINAL
ajfa-14678	196	4	11	CARDINAL
ajfa-14678	196	5	1 253	CARDINAL
ajfa-14678	197	1	4.	CARDINAL
ajfa-14678	204	1	first	ORDINAL
ajfa-14678	206	1	second	ORDINAL
ajfa-14678	209	1		CARDINAL
ajfa-14678	210	1		CARDINAL
ajfa-14678	212	1		CARDINAL
ajfa-14678	213	1		CARDINAL
ajfa-14678	214	1	asian journal of finance & accounting	ORG
ajfa-14678	214	2	1946	CARDINAL
ajfa-14678	214	3	11	CARDINAL
ajfa-14678	214	4	1 254	CARDINAL
ajfa-14678	214	5	abata	PERSON
ajfa-14678	214	6	m. (	PERSON
ajfa-14678	214	7	2015	DATE
ajfa-14678	215	1	nigeria	GPE
ajfa-14678	216	1	global journal	ORG
ajfa-14678	217	1	a., & agbeibor	ORG
ajfa-14678	217	2	j. (	PERSON
ajfa-14678	217	3	2012	DATE
ajfa-14678	219	1	ghana	GPE
ajfa-14678	220	1	journal of financial	ORG
ajfa-14678	220	2	190	CARDINAL
ajfa-14678	221	1	f., & agbeibor	ORG
ajfa-14678	221	2	j. (	PERSON
ajfa-14678	221	3	2012	DATE
ajfa-14678	223	1	journal of financial	ORG
ajfa-14678	223	2	190	CARDINAL
ajfa-14678	224	1	1999	DATE
ajfa-14678	224	2	february 17-19	DATE
ajfa-14678	226	1	16th	ORDINAL
ajfa-14678	226	2	the isar group	ORG
ajfa-14678	226	3	the un palais de nations	ORG
ajfa-14678	226	4	geneva	GPE
ajfa-14678	226	5	805–813	DATE
ajfa-14678	227	1	b. k.	PERSON
ajfa-14678	227	2	2012	DATE
ajfa-14678	228	1	ias1	FAC
ajfa-14678	228	2	ghana	GPE
ajfa-14678	230	1	african	NORP
ajfa-14678	230	2	10896-10905	DATE
ajfa-14678	231	1	https://doi.org/10.5897/ajbm11.1857 albu	PERSON
ajfa-14678	231	2	n., & albu	ORG
ajfa-14678	231	3	2012	DATE
ajfa-14678	233	1	grenoble	PERSON
ajfa-14678	234	1	https://doi.org/10.1016/j.cpa.2007.12.005 alp	PERSON
ajfa-14678	234	2	a., & ustundag	ORG
ajfa-14678	234	3	s.	PERSON
ajfa-14678	234	4	2009	DATE
ajfa-14678	236	1	680–699	CARDINAL
ajfa-14678	237	1	2013	DATE
ajfa-14678	239	1	kumasi metropolis	GPE
ajfa-14678	239	2	ghana	GPE
ajfa-14678	240	1	international journal of business and management	ORG
ajfa-14678	241	1	o. k.	PERSON
ajfa-14678	241	2	marfo	PERSON
ajfa-14678	241	3	g. n., & gyamfi	PERSON
ajfa-14678	241	4	o. &.	ORG
ajfa-14678	241	5	2014	DATE
ajfa-14678	242	1	ghana	GPE
ajfa-14678	243	1	british journal of economics	ORG
ajfa-14678	243	2	9(1	CARDINAL
ajfa-14678	244	1	appiah	PERSON
ajfa-14678	244	2	d.	NORP
ajfa-14678	244	3	mireku	PERSON
ajfa-14678	244	4	k., & ahiagbah	ORG
ajfa-14678	244	5	2016	DATE
ajfa-14678	246	1	ghana	GPE
ajfa-14678	247	1	journal of financial and accounting	ORG
ajfa-14678	247	2	131	CARDINAL
ajfa-14678	248	1	https://doi.org/10.1108/jfra-01-2015-0003 arhin	PERSON
ajfa-14678	248	2	t.	GPE
ajfa-14678	248	3	a.	PERSON
ajfa-14678	248	4	2017	CARDINAL
ajfa-14678	249	1	ghana	GPE
ajfa-14678	251	1	1	CARDINAL
ajfa-14678	252	1	ashraf	PERSON
ajfa-14678	252	2	j., & ghani	ORG
ajfa-14678	252	3	w.	PERSON
ajfa-14678	252	4	2005	DATE
ajfa-14678	253	1	pakistan	GPE
ajfa-14678	254	1	international journal of accounting	ORG
ajfa-14678	254	2	175–189	ORG
ajfa-14678	255	1	https://doi.org/10.1016/j.intacc.2005.01.010 awal	PERSON
ajfa-14678	255	2	i.	PERSON
ajfa-14678	255	3	2017, june 07	DATE
ajfa-14678	256	1	75%	PERCENT
ajfa-14678	256	2	3 years	DATE
ajfa-14678	257	1	october 26, 2018	DATE
ajfa-14678	257	2	asian	NORP
ajfa-14678	257	3	finance & accounting	ORG
ajfa-14678	257	4	1946	CARDINAL
ajfa-14678	258	1	11	CARDINAL
ajfa-14678	258	2	1 255	CARDINAL
ajfa-14678	258	3	betul	PERSON
ajfa-14678	259	1	nvivo	ORG
ajfa-14678	260	1	589	CARDINAL
ajfa-14678	261	1	boachie-mensah	PERSON
ajfa-14678	261	2	f., & marfo-yiadom	ORG
ajfa-14678	261	3	2005	DATE
ajfa-14678	263	1	accra	ORG
ajfa-14678	263	2	ghana	GPE
ajfa-14678	265	1	2018	DATE
ajfa-14678	267	1	ww.businessdictionary.com dimaggio	PERSON
ajfa-14678	267	2	p., & powell	ORG
ajfa-14678	267	3	w.	PERSON
ajfa-14678	267	4	1991	DATE
ajfa-14678	269	1	p. &.	ORG
ajfa-14678	270	1	dimaggio	PERSON
ajfa-14678	270	2	1–38	CARDINAL
ajfa-14678	271	1	chicago	GPE
ajfa-14678	272	1	university of chicago	ORG
ajfa-14678	273	1	finn	PERSON
ajfa-14678	273	2	1999	DATE
ajfa-14678	275	1	239–254	CARDINAL
ajfa-14678	276	1	b., & jermakowicz	ORG
ajfa-14678	276	2	e. k.	PERSON
ajfa-14678	276	3	2010	DATE
ajfa-14678	278	1	new york	GPE
ajfa-14678	278	2	john wiley & sons	ORG
ajfa-14678	280	1	2009	DATE
ajfa-14678	282	1	ghana	PERSON
ajfa-14678	283	1	r.	NORP
ajfa-14678	283	2	ezenyirimba	PERSON
ajfa-14678	283	3	e., & olise	ORG
ajfa-14678	283	4	m.	PERSON
ajfa-14678	283	5	2014	DATE
ajfa-14678	285	1	2222-6990	DATE
ajfa-14678	286	1	2018	DATE
ajfa-14678	286	2	october 26	DATE
ajfa-14678	287	1	95%	PERCENT
ajfa-14678	287	2	the first five years	DATE
ajfa-14678	288	1	october 26, 2018	DATE
ajfa-14678	288	2	gordon, l., loeb	PERSON
ajfa-14678	288	3	m., & zhu	ORG
ajfa-14678	288	4	w.	PERSON
ajfa-14678	288	5	2012	DATE
ajfa-14678	290	1	journal of accounting	ORG
ajfa-14678	290	2	374-398	CARDINAL
ajfa-14678	291	1	i.	PERSON
ajfa-14678	291	2	guillen	PERSON
ajfa-14678	291	3	m., & macpherson	ORG
ajfa-14678	291	4	2002	DATE
ajfa-14678	292	1	iso 9000	ORG
ajfa-14678	293	1	quarterly	DATE
ajfa-14678	293	2	207–232	CARDINAL
ajfa-14678	294	1	gyasi	GPE
ajfa-14678	294	2	a.	PERSON
ajfa-14678	294	3	2010	DATE
ajfa-14678	295	1	ghana	GPE
ajfa-14678	296	1	business economics	ORG
ajfa-14678	296	2	74	CARDINAL
ajfa-14678	297	1	hassan	PERSON
ajfa-14678	297	2	m. (	PERSON
ajfa-14678	297	3	2008	DATE
ajfa-14678	298	1	egypt	GPE
ajfa-14678	299	1	london	GPE
ajfa-14678	300	1	ialin, h., & irfan	ORG
ajfa-14678	300	2	s.	PERSON
ajfa-14678	300	3	2010	DATE
ajfa-14678	302	1	cambodia	GPE
ajfa-14678	303	1	1881-1885	DATE
ajfa-14678	305	1	2009	DATE
ajfa-14678	307	1	iasb	GPE
ajfa-14678	308	1	asian journal of finance & accounting	ORG
ajfa-14678	308	2	1946	CARDINAL
ajfa-14678	308	3	11	CARDINAL
ajfa-14678	308	4	1 256	CARDINAL
ajfa-14678	309	1	2018	DATE
ajfa-14678	309	2	may 18	DATE
ajfa-14678	310	1	wikipedia	PERSON
ajfa-14678	310	2	wikipedia: https://en.wikipedia.org/wiki/international_financial_reporting_standards international trade centre	ORG
ajfa-14678	311	1	2016	CARDINAL
ajfa-14678	312	1	ghana	GPE
ajfa-14678	313	1	itc	ORG
ajfa-14678	313	2	16	CARDINAL
ajfa-14678	314	1	2017	CARDINAL
ajfa-14678	315	1	ghana	GPE
ajfa-14678	316	1	international journal of accounting	ORG
ajfa-14678	316	2	2162-3082	CARDINAL
ajfa-14678	317	1	https://doi.org/10.5296/ijafr.v7i2.12028 jalil	PERSON
ajfa-14678	317	2	m. (	PERSON
ajfa-14678	317	3	2013	DATE
ajfa-14678	320	1	jon, z. (	PERSON
ajfa-14678	320	2	2018	DATE
ajfa-14678	320	3	april 23	DATE
ajfa-14678	322	1	w.	PERSON
ajfa-14678	322	2	li	PERSON
ajfa-14678	322	3	s., & pinsker	ORG
ajfa-14678	322	4	r.	PERSON
ajfa-14678	322	5	2010	DATE
ajfa-14678	324	1	161174	DATE
ajfa-14678	325	1	https://doi.org/10.1111/j.1467-8683.2010.00798.x kilic	PERSON
ajfa-14678	325	2	2016	DATE
ajfa-14678	327	1	80	CARDINAL
ajfa-14678	328	1	https://doi.org/10.1108/jaee-01-2014-0003 mandilas	PERSON
ajfa-14678	328	2	a.	PERSON
ajfa-14678	328	3	m., & stavros	ORG
ajfa-14678	328	4	2015	CARDINAL
ajfa-14678	330	1	kavala	GPE
ajfa-14678	330	2	greece	GPE
ajfa-14678	330	3	409	CARDINAL
ajfa-14678	331	1	2009	DATE
ajfa-14678	333	1	london	GPE
ajfa-14678	333	2	rsm international	ORG
ajfa-14678	334	1	r.	PERSON
ajfa-14678	334	2	2015	DATE
ajfa-14678	336	1	pmc	ORG
ajfa-14678	336	2	875	CARDINAL
ajfa-14678	337	1	https://doi.org/10.1177/0013164414558587 maseko	PERSON
ajfa-14678	337	2	n., & manyani	ORG
ajfa-14678	337	3	2011	DATE
ajfa-14678	338	1	zimbabwe	GPE
ajfa-14678	340	1	171	CARDINAL
ajfa-14678	341	1	merve, k., ali	PERSON
ajfa-14678	341	2	a.	PERSON
ajfa-14678	341	3	2016	CARDINAL
ajfa-14678	343	1	156	CARDINAL
ajfa-14678	344	1	https://doi.org/10.1108/jaee-01-2014-0003 murni	PERSON
ajfa-14678	344	2	m., mansu	PERSON
ajfa-14678	344	3	a., & osman	ORG
ajfa-14678	344	4	a.	PERSON
ajfa-14678	344	5	2011	DATE
ajfa-14678	345	1	islamic	NORP
ajfa-14678	346	1	2011	DATE
ajfa-14678	347	1	j. (2008	PERSON
ajfa-14678	349	1	london	GPE
ajfa-14678	349	2	fasb	ORG
ajfa-14678	350	1	obuyhbjh	PERSON
ajfa-14678	351	1	n.d.	GPE
ajfa-14678	352	1	uygiuhg	PERSON
ajfa-14678	353	1	rcygvuh	PERSON
ajfa-14678	354	1	t.	GPE
ajfa-14678	354	2	2013	DATE
ajfa-14678	355	1	nigeria	GPE
ajfa-14678	355	2	sme’s	ORG
ajfa-14678	356	1	13	CARDINAL
ajfa-14678	357	1	asian	NORP
ajfa-14678	357	2	finance & accounting	ORG
ajfa-14678	357	3	1946	CARDINAL
ajfa-14678	357	4	11	CARDINAL
ajfa-14678	357	5	1 257	CARDINAL
ajfa-14678	357	6	2008	DATE
ajfa-14678	359	1	london	GPE
ajfa-14678	359	2	iasc foundation	ORG
ajfa-14678	360	1	2009	DATE
ajfa-14678	362	1	4-20	CARDINAL
ajfa-14678	363	1	c., & tomoaki	ORG
ajfa-14678	364	1	2005	DATE
ajfa-14678	366	1	459-481	CARDINAL
ajfa-14678	367	1	peeters	ORG
ajfa-14678	367	2	m.	PERSON
ajfa-14678	367	3	beltyukova	GPE
ajfa-14678	367	4	s., & martin	ORG
ajfa-14678	367	5	b.	PERSON
ajfa-14678	367	6	2013	DATE
ajfa-14678	369	1	american journal of pharmaceutical education	ORG
ajfa-14678	369	2	180	CARDINAL
ajfa-14678	370	1	https://doi.org/10.5688/ajpe779186 polit	PERSON
ajfa-14678	370	2	d., & hungler	ORG
ajfa-14678	370	3	1999	DATE
ajfa-14678	371	1	nursingresearch	ORG
ajfa-14678	372	1	american journal	ORG
ajfa-14678	372	2	416	CARDINAL
ajfa-14678	374	1	2	CARDINAL
ajfa-14678	374	2	2002	DATE
ajfa-14678	376	1	london	GPE
ajfa-14678	377	1	15	CARDINAL
ajfa-14678	378	1	2002	DATE
ajfa-14678	380	1	london	GPE
ajfa-14678	382	1	6	CARDINAL
ajfa-14678	382	2	2002	DATE
ajfa-14678	384	1	london	GPE
ajfa-14678	385	1	pricewaterhousecoopers.	ORG
ajfa-14678	386	1	2009	DATE
ajfa-14678	388	1	j. (	PERSON
ajfa-14678	388	2	2010	DATE
ajfa-14678	389	1	ghana	GPE
ajfa-14678	389	2	south africa	GPE
ajfa-14678	390	1	international research journal	ORG
ajfa-14678	390	2	218	CARDINAL
ajfa-14678	391	1	radaelli	PERSON
ajfa-14678	391	2	c. m.	PERSON
ajfa-14678	391	3	2000	DATE
ajfa-14678	391	4	17	CARDINAL
ajfa-14678	392	1	the european union: institutional	ORG
ajfa-14678	393	1	25	CARDINAL
ajfa-14678	395	1	2004	DATE
ajfa-14678	397	1	accra: world bank	ORG
ajfa-14678	398	1	rosc	GPE
ajfa-14678	399	1	2004	DATE
ajfa-14678	400	1	world bank	ORG
ajfa-14678	401	1	accra.	ORG
ajfa-14678	402	1	rudzani	NORP
ajfa-14678	402	2	s., & charles	ORG
ajfa-14678	402	3	2016	DATE
ajfa-14678	404	1	212	CARDINAL
ajfa-14678	405	1	https://doi.org/10.21511/ppm.14(2-1).2016.10	TIME
ajfa-14678	405	2	samugh	GPE
ajfa-14678	405	3	h., & devi	ORG
ajfa-14678	405	4	s.	PERSON
ajfa-14678	405	5	2015	DATE
ajfa-14678	406	1	implememting ifrs for	ORG
ajfa-14678	407	1	international journal of mananagement	ORG
ajfa-14678	407	2	39	CARDINAL
ajfa-14678	408	1	m., lewis, p., & and	PERSON
ajfa-14678	408	2	thornhill, a.	ORG
ajfa-14678	408	3	2003	DATE
ajfa-14678	410	1	scott, h., & des	ORG
ajfa-14678	410	2	2012	DATE
ajfa-14678	412	1	143-150	CARDINAL
ajfa-14678	413	1	scott	ORG
ajfa-14678	413	2	r. (	PERSON
ajfa-14678	413	3	1995	DATE
ajfa-14678	415	1	thousand	CARDINAL
ajfa-14678	417	1	asian journal of finance & accounting	ORG
ajfa-14678	417	2	1946	CARDINAL
ajfa-14678	417	3	11	CARDINAL
ajfa-14678	417	4	1 258	CARDINAL
ajfa-14678	417	5	r.	PERSON
ajfa-14678	417	6	2004	DATE
ajfa-14678	419	1	g. ritzer	PERSON
ajfa-14678	419	2	408414	DATE
ajfa-14678	420	1	califonia	PERSON
ajfa-14678	421	1	hamann	PERSON
ajfa-14678	421	2	s.	PERSON
ajfa-14678	421	3	harenski	PERSON
ajfa-14678	421	4	2008	DATE
ajfa-14678	423	1	paris	GPE
ajfa-14678	423	2	106	CARDINAL
ajfa-14678	424	1	2015	DATE
ajfa-14678	426	1	383	CARDINAL
ajfa-14678	427	1	titilayo	PERSON
ajfa-14678	427	2	d.	NORP
ajfa-14678	427	3	o., & ifeoma	ORG
ajfa-14678	427	4	2014	DATE
ajfa-14678	428	1	nigeria	GPE
ajfa-14678	429	1	european journal of accounting	ORG
ajfa-14678	429	2	33	CARDINAL
ajfa-14678	431	1	2018	DATE
ajfa-14678	431	2	july 9	DATE
ajfa-14678	433	1	uzma	GPE
ajfa-14678	433	2	s. h.	PERSON
ajfa-14678	433	3	2015	CARDINAL
ajfa-14678	435	1	198	CARDINAL
ajfa-14678	436	1	walton	GPE
ajfa-14678	437	1	2011	DATE
ajfa-14678	439	1	cornwall	GPE
ajfa-14678	439	2	united kingdom	GPE
ajfa-14678	439	3	john wiley & sons inc	ORG
ajfa-14678	439	4	walton	GPE
ajfa-14678	439	5	1992	DATE
ajfa-14678	440	1	the european community	ORG
ajfa-14678	441	1	european business journal	ORG
ajfa-14678	441	2	43	CARDINAL
ajfa-14678	442	1	s. (2018	ORG
ajfa-14678	445	1	wikipedia	PERSON
ajfa-14678	446	1	2018	DATE
ajfa-14678	446	2	october 14	DATE
ajfa-14678	447	1	wikipedia	PERSON
ajfa-14678	447	2	http://en.m.wikipedia.org williams	PERSON
ajfa-14678	447	3	j., haka	PERSON
ajfa-14678	447	4	s.	PERSON
ajfa-14678	447	5	bettner	ORG
ajfa-14678	447	6	m., & carcello	ORG
ajfa-14678	447	7	j. (2008	PERSON
ajfa-14678	449	1	new york	GPE
ajfa-14678	449	2	mc graw-hill irwin	PERSON
ajfa-14678	450	1	world bank	ORG
ajfa-14678	451	1	2017	CARDINAL
ajfa-14678	452	1	sme statistics	ORG
ajfa-14678	453	1	world bank	ORG
ajfa-14678	454	1	worldbank	ORG
ajfa-14678	455	1	2004	DATE
ajfa-14678	456	1	ghana	GPE
ajfa-14678	457	1	accra: world bank	ORG
ajfa-14678	458	1	wyk, h. v., & rossouw	ORG
ajfa-14678	458	2	j.	PERSON
ajfa-14678	458	3	2009	DATE
ajfa-14678	459	1	south africa	GPE
ajfa-14678	460	1	meditari accounting research	ORG
ajfa-14678	460	2	99-116	CARDINAL
ajfa-14678	461	1	zegal	GPE
ajfa-14678	461	2	d.	NORP
ajfa-14678	461	3	yosra	GPE
ajfa-14678	461	4	s., & sondra	ORG
ajfa-14678	461	5	2011	DATE
ajfa-14678	462	1	ias/ifrs	ORG
ajfa-14678	463	1	61	CARDINAL