id	sid	eid	entity	type
ajfa-15276	1	1	microsoft	ORG
ajfa-15276	1	2	15276	DATE
ajfa-15276	1	3	asian	NORP
ajfa-15276	1	4	finance & accounting	ORG
ajfa-15276	1	5	1946	CARDINAL
ajfa-15276	1	6	11	CARDINAL
ajfa-15276	1	7	2	CARDINAL
ajfa-15276	1	8	209	CARDINAL
ajfa-15276	1	9	meshari alhussain umm al-qura university	PERSON
ajfa-15276	1	10	mahussain@uqu.edu.sa	PERSON
ajfa-15276	1	11	august 5, 2019	DATE
ajfa-15276	1	12	sep 22,	DATE
ajfa-15276	1	13	2019	DATE
ajfa-15276	1	14	december 1,	DATE
ajfa-15276	1	15	2019	DATE
ajfa-15276	1	16	https://doi.org/10.5296/ajfa.v11i2.15276	CARDINAL
ajfa-15276	1	17	saudi	NORP
ajfa-15276	5	1	saudi	NORP
ajfa-15276	6	1	2018	DATE
ajfa-15276	6	2	125	CARDINAL
ajfa-15276	6	3	saudi	NORP
ajfa-15276	6	4	80%	PERCENT
ajfa-15276	6	5	30) years	DATE
ajfa-15276	12	1	asian	NORP
ajfa-15276	12	2	finance & accounting	ORG
ajfa-15276	12	3	1946	CARDINAL
ajfa-15276	12	4	11	CARDINAL
ajfa-15276	12	5	2	CARDINAL
ajfa-15276	12	6	210 1	CARDINAL
ajfa-15276	13	1	1.1	CARDINAL
ajfa-15276	15	1	enron	ORG
ajfa-15276	15	2	the united states of america	GPE
ajfa-15276	15	3	2001	DATE
ajfa-15276	15	4	saudi arabia	GPE
ajfa-15276	15	5	2014	DATE
ajfa-15276	15	6	september	DATE
ajfa-15276	15	7	december of the same year	DATE
ajfa-15276	16	1	one	CARDINAL
ajfa-15276	16	2	one	CARDINAL
ajfa-15276	19	1	one	CARDINAL
ajfa-15276	20	1	gulf	LOC
ajfa-15276	20	2	saudi arabia	GPE
ajfa-15276	22	1	1998	DATE
ajfa-15276	23	1	1.2	CARDINAL
ajfa-15276	23	2	saudi	NORP
ajfa-15276	23	3	saudi	NORP
ajfa-15276	25	1	1.3	CARDINAL
ajfa-15276	25	2	saudi	NORP
ajfa-15276	25	3	asian journal of finance & accounting	ORG
ajfa-15276	25	4	1946	CARDINAL
ajfa-15276	25	5	11	CARDINAL
ajfa-15276	25	6	2	CARDINAL
ajfa-15276	25	7	211	CARDINAL
ajfa-15276	26	1	1.4	CARDINAL
ajfa-15276	27	1	mcguigan	PERSON
ajfa-15276	27	2	ken	GPE
ajfa-15276	27	3	2016	DATE
ajfa-15276	28	1	juma’ah, 1997	DATE
ajfa-15276	29	1	the "bedford committee	ORG
ajfa-15276	29	2	the american accounting association	ORG
ajfa-15276	29	3	1986	DATE
ajfa-15276	29	4	juma’ah, 1997	DATE
ajfa-15276	30	1	khalil	GPE
ajfa-15276	30	2	2005	DATE
ajfa-15276	30	3	arab	NORP
ajfa-15276	31	1	one	CARDINAL
ajfa-15276	32	1	1998	DATE
ajfa-15276	33	1	saudi	NORP
ajfa-15276	33	2	juma’ah, 1997	DATE
ajfa-15276	34	1	1	CARDINAL
ajfa-15276	34	2	saudi	NORP
ajfa-15276	35	1	2	CARDINAL
ajfa-15276	36	1	3	CARDINAL
ajfa-15276	37	1	asian	NORP
ajfa-15276	37	2	finance & accounting	ORG
ajfa-15276	37	3	1946	CARDINAL
ajfa-15276	37	4	11	CARDINAL
ajfa-15276	37	5	2	CARDINAL
ajfa-15276	37	6	212 4	DATE
ajfa-15276	39	1	5	CARDINAL
ajfa-15276	40	1	6	CARDINAL
ajfa-15276	40	2	saudi	NORP
ajfa-15276	41	1	al-asmari	PERSON
ajfa-15276	41	2	2018	DATE
ajfa-15276	42	1	1.5	CARDINAL
ajfa-15276	42	2	juma’ah, 1997	DATE
ajfa-15276	42	3	saudi	NORP
ajfa-15276	42	4	saudi arabia	GPE
ajfa-15276	45	1	saudi	NORP
ajfa-15276	47	1	khalil	GPE
ajfa-15276	47	2	2005	DATE
ajfa-15276	48	1	jordanian	NORP
ajfa-15276	51	1	1998	DATE
ajfa-15276	51	2	asian	NORP
ajfa-15276	51	3	finance & accounting	ORG
ajfa-15276	51	4	1946	CARDINAL
ajfa-15276	51	5	11	CARDINAL
ajfa-15276	51	6	2	CARDINAL
ajfa-15276	51	7	213	CARDINAL
ajfa-15276	53	1	one	CARDINAL
ajfa-15276	55	1	hassan, 2018	ORG
ajfa-15276	55	2	the gaza strip	GPE
ajfa-15276	57	1	220	CARDINAL
ajfa-15276	57	2	15	CARDINAL
ajfa-15276	63	1	al-zamili	ORG
ajfa-15276	63	2	n.d.	GPE
ajfa-15276	64	1	the university of qadisiyah	ORG
ajfa-15276	64	2	iraq	GPE
ajfa-15276	67	1	1.6	CARDINAL
ajfa-15276	69	1	finance & accounting	ORG
ajfa-15276	69	2	1946	CARDINAL
ajfa-15276	69	3	11	CARDINAL
ajfa-15276	69	4	2	CARDINAL
ajfa-15276	69	5	214	CARDINAL
ajfa-15276	69	6	2012	DATE
ajfa-15276	71	1	2011	DATE
ajfa-15276	74	1	1	CARDINAL
ajfa-15276	75	1	2	CARDINAL
ajfa-15276	76	1	3	CARDINAL
ajfa-15276	77	1	4	CARDINAL
ajfa-15276	78	1	1.7	CARDINAL
ajfa-15276	78	2	saudi	NORP
ajfa-15276	79	1	phd	PERSON
ajfa-15276	81	1		CARDINAL
ajfa-15276	82	1		CARDINAL
ajfa-15276	82	2		CARDINAL
ajfa-15276	83	1	1.8	CARDINAL
ajfa-15276	85	1	five	CARDINAL
ajfa-15276	85	2	al-assaf	ORG
ajfa-15276	85	3	2012	DATE
ajfa-15276	87	1	2007	DATE
ajfa-15276	87	2	104	DATE
ajfa-15276	88	1	saudi	NORP
ajfa-15276	89	1	asian	NORP
ajfa-15276	89	2	finance & accounting	ORG
ajfa-15276	89	3	1946	CARDINAL
ajfa-15276	89	4	11	CARDINAL
ajfa-15276	89	5	2	CARDINAL
ajfa-15276	89	6	215 2	CARDINAL
ajfa-15276	89	7	2.1	CARDINAL
ajfa-15276	91	1	hassan, 2018	ORG
ajfa-15276	92	1	qitnani	NORP
ajfa-15276	92	2	n.d	GPE
ajfa-15276	93	1	londar	GPE
ajfa-15276	93	2	2017	DATE
ajfa-15276	94	1	saleh	PERSON
ajfa-15276	94	2	2017	DATE
ajfa-15276	95	1	londar	GPE
ajfa-15276	95	2	2017	DATE
ajfa-15276	96	1	1	CARDINAL
ajfa-15276	97	1	2	CARDINAL
ajfa-15276	98	1	3	CARDINAL
ajfa-15276	99	1	4	CARDINAL
ajfa-15276	100	1	5	CARDINAL
ajfa-15276	101	1	saleh	PERSON
ajfa-15276	101	2	2017	DATE
ajfa-15276	103	1	asian journal of finance & accounting	ORG
ajfa-15276	103	2	1946	CARDINAL
ajfa-15276	103	3	11	CARDINAL
ajfa-15276	103	4	2	CARDINAL
ajfa-15276	103	5	216	CARDINAL
ajfa-15276	105	1	bouazaria	PERSON
ajfa-15276	105	2	londar	GPE
ajfa-15276	105	3	2017	DATE
ajfa-15276	106	1	al-zamili	ORG
ajfa-15276	106	2	n.d.	GPE
ajfa-15276	106	3	two	CARDINAL
ajfa-15276	109	1	saleh	PERSON
ajfa-15276	109	2	2017	DATE
ajfa-15276	111	1	1998	DATE
ajfa-15276	112	1	al-zamili	ORG
ajfa-15276	112	2	n.d.	GPE
ajfa-15276	113	1	bouazaria	PERSON
ajfa-15276	113	2	londar	GPE
ajfa-15276	113	3	2017	DATE
ajfa-15276	113	4		CARDINAL
ajfa-15276	114	1		CARDINAL
ajfa-15276	115	1		CARDINAL
ajfa-15276	117	1		CARDINAL
ajfa-15276	118	1		CARDINAL
ajfa-15276	119	1	qitnani	NORP
ajfa-15276	119	2	n.d	GPE
ajfa-15276	119	3	7	DATE
ajfa-15276	119	4	1	CARDINAL
ajfa-15276	120	1	2.	CARDINAL
ajfa-15276	121	1	3	CARDINAL
ajfa-15276	122	1	asian journal of finance & accounting	ORG
ajfa-15276	122	2	1946	CARDINAL
ajfa-15276	122	3	11	CARDINAL
ajfa-15276	122	4	2	CARDINAL
ajfa-15276	122	5	217 4	DATE
ajfa-15276	124	1	2.2	CARDINAL
ajfa-15276	124	2	saudi	NORP
ajfa-15276	124	3	saudi arabia	GPE
ajfa-15276	124	4	2030	DATE
ajfa-15276	124	5	1	CARDINAL
ajfa-15276	125	1	at least five	CARDINAL
ajfa-15276	125	2	200	CARDINAL
ajfa-15276	125	3	2030	DATE
ajfa-15276	126	1	annually	DATE
ajfa-15276	127	1	3	CARDINAL
ajfa-15276	127	2	3.1	CARDINAL
ajfa-15276	127	3	125	CARDINAL
ajfa-15276	127	4	saudi	NORP
ajfa-15276	128	1	1	CARDINAL
ajfa-15276	128	2	1.	CARDINAL
ajfa-15276	128	3	1	CARDINAL
ajfa-15276	128	4	77	CARDINAL
ajfa-15276	128	5	61.6	CARDINAL
ajfa-15276	128	6	48 38.4	CARDINAL
ajfa-15276	128	7	125 100.0	CARDINAL
ajfa-15276	128	8	1	CARDINAL
ajfa-15276	129	1	61.6%	PERCENT
ajfa-15276	129	2	38.4%	PERCENT
ajfa-15276	130	1	2	CARDINAL
ajfa-15276	130	2	asian	NORP
ajfa-15276	130	3	finance & accounting	ORG
ajfa-15276	130	4	1946	CARDINAL
ajfa-15276	130	5	11	CARDINAL
ajfa-15276	130	6	2	CARDINAL
ajfa-15276	130	7	218	CARDINAL
ajfa-15276	130	8	2	CARDINAL
ajfa-15276	131	1	less than 30 years	DATE
ajfa-15276	131	2	30	CARDINAL
ajfa-15276	131	3	16.0	CARDINAL
ajfa-15276	131	4	40	CARDINAL
ajfa-15276	131	5	1 0.8	CARDINAL
ajfa-15276	131	6	125 100.0	CARDINAL
ajfa-15276	131	7	2	CARDINAL
ajfa-15276	132	1	less than 30 years	DATE
ajfa-15276	132	2	79.2%	PERCENT
ajfa-15276	132	3	30	CARDINAL
ajfa-15276	132	4	16%	PERCENT
ajfa-15276	133	1	40	CARDINAL
ajfa-15276	133	2	4%	PERCENT
ajfa-15276	133	3	age (50 years	DATE
ajfa-15276	133	4	one	CARDINAL
ajfa-15276	133	5	0.8%	PERCENT
ajfa-15276	135	1	3	CARDINAL
ajfa-15276	135	2	3	CARDINAL
ajfa-15276	136	1	graduation date graduation date frequency	ORG
ajfa-15276	136	2	less than one year	DATE
ajfa-15276	136	3	40.8	CARDINAL
ajfa-15276	136	4	one year	DATE
ajfa-15276	136	5	less than 3 years	DATE
ajfa-15276	136	6	26.4	CARDINAL
ajfa-15276	136	7	3 years	DATE
ajfa-15276	136	8	less than 5 years	DATE
ajfa-15276	136	9	27 21.6	CARDINAL
ajfa-15276	136	10	125 100.0	CARDINAL
ajfa-15276	136	11	first	ORDINAL
ajfa-15276	136	12	40.8%	PERCENT
ajfa-15276	136	13	one year	DATE
ajfa-15276	136	14	less than 3 years	DATE
ajfa-15276	136	15	26.4%	PERCENT
ajfa-15276	136	16	5 years	DATE
ajfa-15276	136	17	21.6%	PERCENT
ajfa-15276	136	18	3 years	DATE
ajfa-15276	136	19	less than 5 years	DATE
ajfa-15276	136	20	11.2%	PERCENT
ajfa-15276	136	21	3	CARDINAL
ajfa-15276	138	1	4	CARDINAL
ajfa-15276	138	2	universities asian journal of finance & accounting	ORG
ajfa-15276	138	3	1946	CARDINAL
ajfa-15276	138	4	11	CARDINAL
ajfa-15276	138	5	2	CARDINAL
ajfa-15276	138	6	219	CARDINAL
ajfa-15276	138	7	4	CARDINAL
ajfa-15276	139	1	universities university frequency percent	ORG
ajfa-15276	139	2	24 19.2	CARDINAL
ajfa-15276	139	3	12 9.6 umm	TIME
ajfa-15276	139	4	al-qura	ORG
ajfa-15276	139	5	9 7.2	CARDINAL
ajfa-15276	139	6	8 6.4	CARDINAL
ajfa-15276	139	7	7 5.6	TIME
ajfa-15276	139	8	6 4.8	CARDINAL
ajfa-15276	139	9	4 3.2	CARDINAL
ajfa-15276	139	10	3 2.4	CARDINAL
ajfa-15276	139	11	3 2.4	CARDINAL
ajfa-15276	139	12	3 2.4	CARDINAL
ajfa-15276	139	13	3 2.4	CARDINAL
ajfa-15276	139	14	taif university	ORG
ajfa-15276	139	15	3 2.4	QUANTITY
ajfa-15276	139	16	al-baha	ORG
ajfa-15276	139	17	1 0.8	CARDINAL
ajfa-15276	139	18	39	CARDINAL
ajfa-15276	139	19	125 100.0	CARDINAL
ajfa-15276	139	20	saudi	NORP
ajfa-15276	139	21	4	CARDINAL
ajfa-15276	139	22	imam university	ORG
ajfa-15276	139	23	19.2%	PERCENT
ajfa-15276	139	24	king saud university	ORG
ajfa-15276	139	25	9.6%	PERCENT
ajfa-15276	139	26	al-qura university	ORG
ajfa-15276	139	27	7.2%	PERCENT
ajfa-15276	139	28	princess nourah university	ORG
ajfa-15276	139	29	6.4%	PERCENT
ajfa-15276	139	30	al-baha university	ORG
ajfa-15276	139	31	one	CARDINAL
ajfa-15276	139	32	31.2%	PERCENT
ajfa-15276	140	1	saudi	NORP
ajfa-15276	141	1	5	CARDINAL
ajfa-15276	141	2	5	CARDINAL
ajfa-15276	142	1	110 88.0 m.a	QUANTITY
ajfa-15276	142	2	13 10.4	CARDINAL
ajfa-15276	142	3	ph.d	ORG
ajfa-15276	142	4	2 1.6	CARDINAL
ajfa-15276	142	5	125 100.0	CARDINAL
ajfa-15276	142	6	88%	PERCENT
ajfa-15276	142	7	13%	PERCENT
ajfa-15276	142	8	phd degree	PERSON
ajfa-15276	142	9	1.6%	PERCENT
ajfa-15276	143	1	5	CARDINAL
ajfa-15276	144	1	asian	NORP
ajfa-15276	144	2	finance & accounting	ORG
ajfa-15276	144	3	1946	CARDINAL
ajfa-15276	144	4	11	CARDINAL
ajfa-15276	144	5	2	CARDINAL
ajfa-15276	144	6	220 6	DATE
ajfa-15276	145	1	6	CARDINAL
ajfa-15276	146	1	30	CARDINAL
ajfa-15276	146	2	24.0	CARDINAL
ajfa-15276	146	3	7 56.8	CARDINAL
ajfa-15276	146	4	24 19.2	CARDINAL
ajfa-15276	146	5	125 100.0	CARDINAL
ajfa-15276	146	6	56.8%	PERCENT
ajfa-15276	146	7	24%	PERCENT
ajfa-15276	146	8	19.2%	PERCENT
ajfa-15276	146	9	6	CARDINAL
ajfa-15276	147	1	three	CARDINAL
ajfa-15276	148	1	3.2	CARDINAL
ajfa-15276	148	2		CARDINAL
ajfa-15276	149	1	7	CARDINAL
ajfa-15276	150	1	1 0.55	CARDINAL
ajfa-15276	150	2	12 0.49	QUANTITY
ajfa-15276	151	1	23 0.46	CARDINAL
ajfa-15276	151	2	2 0.48	CARDINAL
ajfa-15276	151	3	13 0.33	CARDINAL
ajfa-15276	151	4	24 0.68	CARDINAL
ajfa-15276	151	5	3 0.67	CARDINAL
ajfa-15276	151	6	14 0.59	CARDINAL
ajfa-15276	151	7	25 0.64	CARDINAL
ajfa-15276	151	8	4 0.59	CARDINAL
ajfa-15276	151	9	15 0.52	CARDINAL
ajfa-15276	151	10	26 0.65	CARDINAL
ajfa-15276	151	11	5 0.68	CARDINAL
ajfa-15276	151	12	16 0.46	CARDINAL
ajfa-15276	151	13	27 0.68	CARDINAL
ajfa-15276	151	14	6 0.74	CARDINAL
ajfa-15276	151	15	17 0.36	CARDINAL
ajfa-15276	151	16	28 0.43	CARDINAL
ajfa-15276	151	17	7 0.80	CARDINAL
ajfa-15276	151	18	18 0.55	CARDINAL
ajfa-15276	151	19	29 0.79	CARDINAL
ajfa-15276	151	20	8 0.79	CARDINAL
ajfa-15276	151	21	19 0.62	CARDINAL
ajfa-15276	151	22	30 0.75	CARDINAL
ajfa-15276	151	23	9 0.73	CARDINAL
ajfa-15276	151	24	20 0.48	CARDINAL
ajfa-15276	151	25	31 0.79	CARDINAL
ajfa-15276	151	26	10 0.76	CARDINAL
ajfa-15276	151	27	21 0.52	CARDINAL
ajfa-15276	151	28	32 0.77	QUANTITY
ajfa-15276	151	29	11 0.68	CARDINAL
ajfa-15276	151	30	22 0.30	CARDINAL
ajfa-15276	151	31	33 0.55	CARDINAL
ajfa-15276	152	1	0.01	CARDINAL
ajfa-15276	152	2	7	CARDINAL
ajfa-15276	153	1	0.01	CARDINAL
ajfa-15276	153	2	0.30 to 0.80	CARDINAL
ajfa-15276	154	1	asian journal of finance & accounting	ORG
ajfa-15276	154	2	1946	CARDINAL
ajfa-15276	154	3	11	CARDINAL
ajfa-15276	154	4	2	CARDINAL
ajfa-15276	154	5	221	CARDINAL
ajfa-15276	154	6	8	CARDINAL
ajfa-15276	155	1	first	ORDINAL
ajfa-15276	155	2	0.60	CARDINAL
ajfa-15276	155	3	second	ORDINAL
ajfa-15276	155	4	0.72	CARDINAL
ajfa-15276	155	5	third	ORDINAL
ajfa-15276	155	6	0.66	CARDINAL
ajfa-15276	155	7	fourth	ORDINAL
ajfa-15276	155	8	0.63	CARDINAL
ajfa-15276	155	9	fifth	ORDINAL
ajfa-15276	155	10	0.85	CARDINAL
ajfa-15276	155	11	8)	CARDINAL
ajfa-15276	155	12	0.60 to 0.85	CARDINAL
ajfa-15276	156	1		CARDINAL
ajfa-15276	157	1	9	CARDINAL
ajfa-15276	158	1	first	ORDINAL
ajfa-15276	158	2	5 0.69	CARDINAL
ajfa-15276	158	3	second	ORDINAL
ajfa-15276	158	4	6 0.85	CARDINAL
ajfa-15276	158	5	third	ORDINAL
ajfa-15276	158	6	6 0.69	CARDINAL
ajfa-15276	158	7	fourth	ORDINAL
ajfa-15276	158	8	6 0.68	CARDINAL
ajfa-15276	158	9	fifth	ORDINAL
ajfa-15276	158	10	10 0.86	QUANTITY
ajfa-15276	158	11	33 0.83	CARDINAL
ajfa-15276	158	12	9	CARDINAL
ajfa-15276	158	13	0.68-0.86	MONEY
ajfa-15276	158	14	0.83	CARDINAL
ajfa-15276	159	1	3.3	CARDINAL
ajfa-15276	159	2		CARDINAL
ajfa-15276	160	1		CARDINAL
ajfa-15276	161	1	asian	NORP
ajfa-15276	161	2	finance & accounting	ORG
ajfa-15276	161	3	1946	CARDINAL
ajfa-15276	161	4	11	CARDINAL
ajfa-15276	161	5	2	CARDINAL
ajfa-15276	161	6	222	CARDINAL
ajfa-15276	161	7	10	CARDINAL
ajfa-15276	162	1	4.24-5.00	CARDINAL
ajfa-15276	162	2	3.43	CARDINAL
ajfa-15276	162	3	2.62-3.42	CARDINAL
ajfa-15276	162	4	1.81-2.61	CARDINAL
ajfa-15276	162	5	1.80-1.00 3.4	MONEY
ajfa-15276	163	1	11	CARDINAL
ajfa-15276	165	1	first	ORDINAL
ajfa-15276	165	2	1	CARDINAL
ajfa-15276	165	3	61	CARDINAL
ajfa-15276	165	4	13	CARDINAL
ajfa-15276	165	5	4.25	CARDINAL
ajfa-15276	165	6	48.8	CARDINAL
ajfa-15276	165	7	3.2	CARDINAL
ajfa-15276	165	8	2	CARDINAL
ajfa-15276	165	9	36	CARDINAL
ajfa-15276	165	10	1.6 1.6 5.6 28.8	QUANTITY
ajfa-15276	165	11	4	CARDINAL
ajfa-15276	165	12	2.15 1.100 3	CARDINAL
ajfa-15276	165	13	23.2	CARDINAL
ajfa-15276	165	14	29.6	CARDINAL
ajfa-15276	165	15	12	CARDINAL
ajfa-15276	165	16	2.55	CARDINAL
ajfa-15276	165	17	9.6	CARDINAL
ajfa-15276	165	18	8 11 20	DATE
ajfa-15276	165	19	2.09	CARDINAL
ajfa-15276	165	20	6.4	CARDINAL
ajfa-15276	165	21	16	CARDINAL
ajfa-15276	165	22	24.8 44	CARDINAL
ajfa-15276	165	23	2.51 1.087	CARDINAL
ajfa-15276	165	24	11	CARDINAL
ajfa-15276	166	1	48.8%	PERCENT
ajfa-15276	166	2	3	CARDINAL
ajfa-15276	166	3	one	CARDINAL
ajfa-15276	167	1	asian journal of finance & accounting	ORG
ajfa-15276	167	2	1946	CARDINAL
ajfa-15276	167	3	11	CARDINAL
ajfa-15276	167	4	2	CARDINAL
ajfa-15276	167	5	223	CARDINAL
ajfa-15276	167	6	12	CARDINAL
ajfa-15276	169	1	second	ORDINAL
ajfa-15276	169	2	18	CARDINAL
ajfa-15276	169	3	14.4	CARDINAL
ajfa-15276	169	4	27.2	CARDINAL
ajfa-15276	169	5	14.4	CARDINAL
ajfa-15276	169	6	21	CARDINAL
ajfa-15276	169	7	3.51	CARDINAL
ajfa-15276	169	8	16.8	CARDINAL
ajfa-15276	169	9	11.2	CARDINAL
ajfa-15276	169	10	15	CARDINAL
ajfa-15276	169	11	41 18	DATE
ajfa-15276	169	12	3.34	CARDINAL
ajfa-15276	169	13	12	CARDINAL
ajfa-15276	169	14	12	CARDINAL
ajfa-15276	169	15	3.05	CARDINAL
ajfa-15276	169	16	9.6 26.4	CARDINAL
ajfa-15276	169	17	7 37	DATE
ajfa-15276	169	18	2.93	CARDINAL
ajfa-15276	169	19	5.6 29.6	CARDINAL
ajfa-15276	169	20	28	CARDINAL
ajfa-15276	169	21	3.44	CARDINAL
ajfa-15276	169	22	22.4	CARDINAL
ajfa-15276	169	23	15.2 7.2	CARDINAL
ajfa-15276	169	24	3.29	CARDINAL
ajfa-15276	169	25	saudi	NORP
ajfa-15276	169	26	12	CARDINAL
ajfa-15276	170	1	three	CARDINAL
ajfa-15276	171	1	3.51	CARDINAL
ajfa-15276	171	2	3.49	CARDINAL
ajfa-15276	171	3	3.44	CARDINAL
ajfa-15276	171	4	three	CARDINAL
ajfa-15276	171	5	2.93	CARDINAL
ajfa-15276	172	1	asian	NORP
ajfa-15276	172	2	finance & accounting	ORG
ajfa-15276	172	3	1946	CARDINAL
ajfa-15276	172	4	11	CARDINAL
ajfa-15276	172	5	2	CARDINAL
ajfa-15276	172	6	224	CARDINAL
ajfa-15276	172	7	13	CARDINAL
ajfa-15276	174	1	third	ORDINAL
ajfa-15276	174	2	1	CARDINAL
ajfa-15276	174	3	42	CARDINAL
ajfa-15276	174	4	33.6	CARDINAL
ajfa-15276	174	5	29	CARDINAL
ajfa-15276	174	6	3.51	CARDINAL
ajfa-15276	174	7	23.2	CARDINAL
ajfa-15276	174	8	19.2	CARDINAL
ajfa-15276	174	9	17	CARDINAL
ajfa-15276	174	10	1.10 5	CARDINAL
ajfa-15276	174	11	13.6 40	CARDINAL
ajfa-15276	174	12	20.8	CARDINAL
ajfa-15276	174	13	20.8	CARDINAL
ajfa-15276	174	14	27 55	DATE
ajfa-15276	174	15	3.69 1.05 3	CARDINAL
ajfa-15276	174	16	21.6	CARDINAL
ajfa-15276	174	17	20	CARDINAL
ajfa-15276	174	18	18	CARDINAL
ajfa-15276	174	19	2.84	CARDINAL
ajfa-15276	174	20	14.4	CARDINAL
ajfa-15276	174	21	21.6	CARDINAL
ajfa-15276	174	22	49	CARDINAL
ajfa-15276	174	23	39.2	CARDINAL
ajfa-15276	174	24	23.2	CARDINAL
ajfa-15276	174	25	12.8 6.4	CARDINAL
ajfa-15276	174	26	3.52 1.16	CARDINAL
ajfa-15276	174	27	saudi	NORP
ajfa-15276	174	28	13	CARDINAL
ajfa-15276	175	1	four	CARDINAL
ajfa-15276	175	2	4.00	CARDINAL
ajfa-15276	175	3	three	CARDINAL
ajfa-15276	175	4	2.84	CARDINAL
ajfa-15276	176	1	asian	NORP
ajfa-15276	176	2	finance & accounting	ORG
ajfa-15276	176	3	1946	CARDINAL
ajfa-15276	176	4	11	CARDINAL
ajfa-15276	176	5	2	CARDINAL
ajfa-15276	176	6	225	CARDINAL
ajfa-15276	176	7	14	CARDINAL
ajfa-15276	178	1	fourth	ORDINAL
ajfa-15276	178	2	1	CARDINAL
ajfa-15276	178	3	19 45	DATE
ajfa-15276	178	4	5	CARDINAL
ajfa-15276	178	5	15.2	CARDINAL
ajfa-15276	178	6	23.2	CARDINAL
ajfa-15276	178	7	24	CARDINAL
ajfa-15276	178	8	3.38	CARDINAL
ajfa-15276	178	9	4	CARDINAL
ajfa-15276	178	10	19.2	CARDINAL
ajfa-15276	178	11	18	CARDINAL
ajfa-15276	178	12	2.90	CARDINAL
ajfa-15276	178	13	14.4 28	DATE
ajfa-15276	178	14	10.4	CARDINAL
ajfa-15276	178	15	61	CARDINAL
ajfa-15276	178	16	4.16	CARDINAL
ajfa-15276	178	17	48.8 27.2	CARDINAL
ajfa-15276	178	18	17.6	CARDINAL
ajfa-15276	178	19	35	CARDINAL
ajfa-15276	178	20	3.51	CARDINAL
ajfa-15276	178	21	20.8	CARDINAL
ajfa-15276	178	22	29	CARDINAL
ajfa-15276	178	23	3.46	CARDINAL
ajfa-15276	178	24	23.2	CARDINAL
ajfa-15276	178	25	27.2	CARDINAL
ajfa-15276	178	26	14.4 7.2	CARDINAL
ajfa-15276	178	27	3.43	CARDINAL
ajfa-15276	178	28	14	CARDINAL
ajfa-15276	179	1	three	CARDINAL
ajfa-15276	179	2	4.16	CARDINAL
ajfa-15276	179	3	three	CARDINAL
ajfa-15276	179	4	2.90	CARDINAL
ajfa-15276	180	1	asian journal of finance & accounting	ORG
ajfa-15276	180	2	1946	CARDINAL
ajfa-15276	180	3	11	CARDINAL
ajfa-15276	180	4	2	CARDINAL
ajfa-15276	180	5	226	CARDINAL
ajfa-15276	180	6	15	CARDINAL
ajfa-15276	182	1	fifth	ORDINAL
ajfa-15276	182	2	1	CARDINAL
ajfa-15276	182	3	25	CARDINAL
ajfa-15276	182	4	42.4 22.4	QUANTITY
ajfa-15276	182	5	13	CARDINAL
ajfa-15276	182	6	3.19	CARDINAL
ajfa-15276	182	7	10.4	CARDINAL
ajfa-15276	182	8	20	CARDINAL
ajfa-15276	182	9	3.63	CARDINAL
ajfa-15276	182	10	18	CARDINAL
ajfa-15276	182	11	3.48	CARDINAL
ajfa-15276	182	12	14.4	CARDINAL
ajfa-15276	182	13	16.8	CARDINAL
ajfa-15276	182	14	3.2 5	DATE
ajfa-15276	182	15	28 31	DATE
ajfa-15276	182	16	3.19	CARDINAL
ajfa-15276	182	17	10	CARDINAL
ajfa-15276	182	18	22.4	CARDINAL
ajfa-15276	182	19	15.2	CARDINAL
ajfa-15276	182	20	23	CARDINAL
ajfa-15276	182	21	3.37	CARDINAL
ajfa-15276	182	22	18.4	CARDINAL
ajfa-15276	182	23	23.2	CARDINAL
ajfa-15276	182	24	22	CARDINAL
ajfa-15276	182	25	41 28	TIME
ajfa-15276	182	26	24 10	TIME
ajfa-15276	182	27	3.33	CARDINAL
ajfa-15276	182	28	17.6	CARDINAL
ajfa-15276	182	29	19.2	CARDINAL
ajfa-15276	182	30	29	CARDINAL
ajfa-15276	182	31	3.65	CARDINAL
ajfa-15276	182	32	23.2	CARDINAL
ajfa-15276	182	33	10.4	CARDINAL
ajfa-15276	182	34	34	CARDINAL
ajfa-15276	182	35	3.45	CARDINAL
ajfa-15276	182	36	27.2 28	CARDINAL
ajfa-15276	182	37	17.6	CARDINAL
ajfa-15276	182	38	16.8	CARDINAL
ajfa-15276	182	39	30	CARDINAL
ajfa-15276	182	40	14	CARDINAL
ajfa-15276	182	41	6 3.65	CARDINAL
ajfa-15276	182	42	24	CARDINAL
ajfa-15276	182	43	22.4	CARDINAL
ajfa-15276	182	44	11.2 4.8	CARDINAL
ajfa-15276	182	45	3.46 1.165	CARDINAL
ajfa-15276	182	46	15	CARDINAL
ajfa-15276	183	1	six	CARDINAL
ajfa-15276	183	2	3.65	CARDINAL
ajfa-15276	183	3	four	CARDINAL
ajfa-15276	183	4	3.19	CARDINAL
ajfa-15276	184	1	asian	NORP
ajfa-15276	184	2	finance & accounting	ORG
ajfa-15276	184	3	1946	CARDINAL
ajfa-15276	185	1	11	CARDINAL
ajfa-15276	185	2	2	CARDINAL
ajfa-15276	185	3	227	CARDINAL
ajfa-15276	185	4	16	CARDINAL
ajfa-15276	186	1	first	ORDINAL
ajfa-15276	186	2	2.51 5	CARDINAL
ajfa-15276	186	3	second	ORDINAL
ajfa-15276	186	4	3.29 4	DATE
ajfa-15276	186	5	third	ORDINAL
ajfa-15276	186	6	3.52 1	CARDINAL
ajfa-15276	186	7	fourth	ORDINAL
ajfa-15276	186	8	3.43 3	CARDINAL
ajfa-15276	186	9	fifth	ORDINAL
ajfa-15276	186	10	3.46 2	CARDINAL
ajfa-15276	186	11	16	CARDINAL
ajfa-15276	186	12	3.52	CARDINAL
ajfa-15276	186	13	3.46	CARDINAL
ajfa-15276	186	14	3.43	CARDINAL
ajfa-15276	186	15	fourth	ORDINAL
ajfa-15276	186	16	3.29	CARDINAL
ajfa-15276	186	17	2.51	CARDINAL
ajfa-15276	187	1	3.5	CARDINAL
ajfa-15276	187	2	first	ORDINAL
ajfa-15276	188	1	17	CARDINAL
ajfa-15276	189	1	-0.04	CARDINAL
ajfa-15276	189	2	0.05	CARDINAL
ajfa-15276	189	3	17	CARDINAL
ajfa-15276	191	1	second	ORDINAL
ajfa-15276	193	1	0.52	CARDINAL
ajfa-15276	193	2	0.01	CARDINAL
ajfa-15276	194	1	0.52	CARDINAL
ajfa-15276	194	2	18	CARDINAL
ajfa-15276	195	1	second	ORDINAL
ajfa-15276	196	1	asian	NORP
ajfa-15276	196	2	finance & accounting	ORG
ajfa-15276	196	3	1946	CARDINAL
ajfa-15276	196	4	11	CARDINAL
ajfa-15276	196	5	2	CARDINAL
ajfa-15276	196	6	228	CARDINAL
ajfa-15276	196	7	third	ORDINAL
ajfa-15276	197	1	19	CARDINAL
ajfa-15276	198	1	0.41	CARDINAL
ajfa-15276	198	2	0.01	CARDINAL
ajfa-15276	198	3	0.41	CARDINAL
ajfa-15276	198	4	19	CARDINAL
ajfa-15276	199	1	third	ORDINAL
ajfa-15276	200	1	fourth	ORDINAL
ajfa-15276	201	1	20	CARDINAL
ajfa-15276	203	1	0.39	CARDINAL
ajfa-15276	203	2	20	CARDINAL
ajfa-15276	203	3	0.01	CARDINAL
ajfa-15276	203	4	0.39	CARDINAL
ajfa-15276	205	1	one	CARDINAL
ajfa-15276	206	1	fourth	ORDINAL
ajfa-15276	207	1	4	CARDINAL
ajfa-15276	207	2		CARDINAL
ajfa-15276	207	3	48.8%	PERCENT
ajfa-15276	208	1		CARDINAL
ajfa-15276	209	1	periodic asian journal of finance & accounting	ORG
ajfa-15276	209	2	1946	CARDINAL
ajfa-15276	209	3	11	CARDINAL
ajfa-15276	209	4	2	CARDINAL
ajfa-15276	209	5	229	CARDINAL
ajfa-15276	210	1		CARDINAL
ajfa-15276	211	1	saudi	NORP
ajfa-15276	213	1		CARDINAL
ajfa-15276	215	1	the saudi organization of certified public accountants	ORG
ajfa-15276	216	1		CARDINAL
ajfa-15276	220	1		CARDINAL
ajfa-15276	224	1	asian journal of finance & accounting	ORG
ajfa-15276	224	2	1946	CARDINAL
ajfa-15276	224	3	11	CARDINAL
ajfa-15276	224	4	2	CARDINAL
ajfa-15276	224	5	230	CARDINAL
ajfa-15276	225	1		CARDINAL
ajfa-15276	228	1		CARDINAL
ajfa-15276	229	1	1	CARDINAL
ajfa-15276	230	1	saudi arabia	GPE
ajfa-15276	230	2	2030	DATE
ajfa-15276	232	1	al-asmari	PERSON
ajfa-15276	232	2	hajar	GPE
ajfa-15276	233	1	2018	DATE
ajfa-15276	234	1	دور التعليم المحاسبي	PERSON
ajfa-15276	235	1	المملكة العربية	PERSON
ajfa-15276	238	1	نظر	NORP
ajfa-15276	238	2	المالية	PERSON
ajfa-15276	239	1	دراسة تحليلية	WORK_OF_ART
ajfa-15276	240	1	saudi arabia	GPE
ajfa-15276	241	1	khalid bin afair	PERSON
ajfa-15276	242	1	social science journal	ORG
ajfa-15276	242	2	5(3	CARDINAL
ajfa-15276	242	3	41-65	DATE
ajfa-15276	243	1	al-assaf	PERSON
ajfa-15276	243	2	saleh	PERSON
ajfa-15276	244	1	2012	DATE
ajfa-15276	245	1	المدخل إلى البحث	ORG
ajfa-15276	245	2	السلوكية	PERSON
ajfa-15276	246	1	kingdom	GPE
ajfa-15276	246	2	saudi arabia	GPE
ajfa-15276	247	1	riyadh	GPE
ajfa-15276	248	1	dar al zahraa	PERSON
ajfa-15276	249	1	1997	DATE
ajfa-15276	251	1	الجامعات السعودية	PERSON
ajfa-15276	252	1	saudi	NORP
ajfa-15276	254	1	ksa	GPE
ajfa-15276	255	1	3	CARDINAL
ajfa-15276	257	1	12	CARDINAL
ajfa-15276	259	1	20-25	CARDINAL
ajfa-15276	260	1	1997	DATE
ajfa-15276	263	1	2ليم	CARDINAL
ajfa-15276	263	2	2	CARDINAL
ajfa-15276	263	3	الجامعات السعودية	PERSON
ajfa-15276	264	1	saudi	NORP
ajfa-15276	266	1	ksa	GPE
ajfa-15276	267	1	4	CARDINAL
ajfa-15276	269	1	12	CARDINAL
ajfa-15276	271	1	26-31	DATE
ajfa-15276	272	1	al-zamili	PERSON
ajfa-15276	272	2	ali.	PERSON
ajfa-15276	274	1	تطوير	NORP
ajfa-15276	274	2	المهنية	GPE
ajfa-15276	274	3	لخريجي قسم المحاسبة	ORG
ajfa-15276	275	1	استطالعية آلراء	PERSON
ajfa-15276	275	2	qadisiyah university	ORG
ajfa-15276	276	1	journal of management and economics	ORG
ajfa-15276	277	1	twelfth	ORDINAL
ajfa-15276	278	1	asian journal of finance & accounting	ORG
ajfa-15276	278	2	1946	CARDINAL
ajfa-15276	278	3	11	CARDINAL
ajfa-15276	278	4	2	CARDINAL
ajfa-15276	278	5	231	CARDINAL
ajfa-15276	278	6	hagirah	PERSON
ajfa-15276	278	7	londar	GPE
ajfa-15276	278	8	2017	CARDINAL
ajfa-15276	279	1	لجامعات الجزائرية	PERSON
ajfa-15276	280	1	التوجه	PERSON
ajfa-15276	280	2	معايير اإلبالغ	PERSON
ajfa-15276	281	1	إستبيانية	GPE
ajfa-15276	281	2	algerian	NORP
ajfa-15276	284	1	université djilali bounaama	ORG
ajfa-15276	285	1	algeria	GPE
ajfa-15276	286	1	boudy	ORG
ajfa-15276	286	2	khalid	GPE
ajfa-15276	287	1	1998	DATE
ajfa-15276	288	1	والتدريب المحاسبي	ORG
ajfa-15276	291	1	saudi	NORP
ajfa-15276	291	2	fifth	ORDINAL
ajfa-15276	293	1	19	CARDINAL
ajfa-15276	293	2	34	CARDINAL
ajfa-15276	294	1	hassan	PERSON
ajfa-15276	294	2	mahmoud	PERSON
ajfa-15276	295	1	2018	DATE
ajfa-15276	296	1	التعليم المحاسبي	ORG
ajfa-15276	296	2	متطلبات سوق	PRODUCT
ajfa-15276	296	3	دراسة ميدانية	WORK_OF_ART
ajfa-15276	296	4	على المؤسسات	PERSON
ajfa-15276	297	1	the gaza strip	GPE
ajfa-15276	299	1	islamic university of gaza	ORG
ajfa-15276	300	1	khalil	GPE
ajfa-15276	300	2	atta	NORP
ajfa-15276	301	1	2005	DATE
ajfa-15276	302	1	اسة تحليلية	PERSON
ajfa-15276	302	2	األردنية	GPE
ajfa-15276	303	1	إدارة المعرفة	PERSON
ajfa-15276	303	2	jordanian	NORP
ajfa-15276	305	1	commerce college	ORG
ajfa-15276	306	1	tanta university	ORG
ajfa-15276	307	1	egypt	GPE
ajfa-15276	308	1	2	CARDINAL
ajfa-15276	310	1	221	CARDINAL
ajfa-15276	311	1	mcguigan	PERSON
ajfa-15276	311	2	nicholas	PERSON
ajfa-15276	311	3	kern	PERSON
ajfa-15276	311	4	thomas	PERSON
ajfa-15276	312	1	2016	CARDINAL
ajfa-15276	314	1	journal of university teaching & learning practice	ORG
ajfa-15276	314	2	13(2	CARDINAL
ajfa-15276	316	1	2011	DATE
ajfa-15276	317	1	األساليب اإلحصائية	PERSON
ajfa-15276	317	2	النفسية والتربوية واالجتماعية	ORG
ajfa-15276	319	1	anglo	NORP
ajfa-15276	319	2	egyptian	NORP
ajfa-15276	320	1	cairo	GPE
ajfa-15276	321	1	obeidat	GPE
ajfa-15276	321	2	abdul haq	PERSON
ajfa-15276	322	1	adas	GPE
ajfa-15276	322	2	abdulrahman	GPE
ajfa-15276	323	1	2007	DATE
ajfa-15276	324	1	دواته البحث	ORG
ajfa-15276	325	1	10th	ORDINAL
ajfa-15276	326	1	dar el fikr	PERSON
ajfa-15276	327	1	qitnani	NORP
ajfa-15276	327	2	khalid	PERSON
ajfa-15276	327	3	khalid	GPE
ajfa-15276	328	1	مالئمة	PERSON
ajfa-15276	328	2	التعليم المحاسبي	ORG
ajfa-15276	329	1	االزمة المالية	PERSON
ajfa-15276	332	1	saleh	PERSON
ajfa-15276	332	2	abdullah	PERSON
ajfa-15276	333	1	2017	CARDINAL
ajfa-15276	334	1	أهمية تطوير	PERSON
ajfa-15276	334	2	التعليم المحاسبي	PERSON
ajfa-15276	334	3	ضوء مستجدات معايير اإلبالغ	PERSON
ajfa-15276	334	4	المالي الدولية ودورها	PRODUCT
ajfa-15276	334	5	الدول العربية	PERSON
ajfa-15276	335	1	arab	NORP
ajfa-15276	336	1	phd thesis	PERSON
ajfa-15276	338	1	hassiba benbouali university of chlef	ORG
ajfa-15276	339	1	algeria	GPE
ajfa-15276	340	1	appendix	PERSON
ajfa-15276	340	2	1	CARDINAL
ajfa-15276	341	1	asian	NORP
ajfa-15276	341	2	finance & accounting	ORG
ajfa-15276	341	3	1946	CARDINAL
ajfa-15276	342	1	11	CARDINAL
ajfa-15276	342	2	2	CARDINAL
ajfa-15276	342	3	232	CARDINAL
ajfa-15276	342	4	saudi	NORP
ajfa-15276	343	1	two	CARDINAL
ajfa-15276	343	2	first	ORDINAL
ajfa-15276	343	3	second	ORDINAL
ajfa-15276	343	4	5	CARDINAL
ajfa-15276	343	5	33	CARDINAL
ajfa-15276	343	6	first	ORDINAL
ajfa-15276	343	7	5	CARDINAL
ajfa-15276	343	8	second	ORDINAL
ajfa-15276	343	9	6	CARDINAL
ajfa-15276	343	10	third	ORDINAL
ajfa-15276	343	11	fourth	ORDINAL
ajfa-15276	343	12	six	CARDINAL
ajfa-15276	343	13	10	CARDINAL
ajfa-15276	345	1	1	CARDINAL
ajfa-15276	345	2	1.	CARDINAL
ajfa-15276	345	3	2	CARDINAL
ajfa-15276	345	4	age less than 30 years	DATE
ajfa-15276	345	5	30	CARDINAL
ajfa-15276	345	6	40	CARDINAL
ajfa-15276	345	7	50 years	DATE
ajfa-15276	345	8	3	CARDINAL
ajfa-15276	345	9	less than one year	DATE
ajfa-15276	345	10	one year	DATE
ajfa-15276	345	11	less than 3 years	DATE
ajfa-15276	345	12	3 years	DATE
ajfa-15276	345	13	less than 5 years	DATE
ajfa-15276	345	14	5 years	DATE
ajfa-15276	345	15	4	CARDINAL
ajfa-15276	345	16	5	CARDINAL
ajfa-15276	345	17	ph.d	ORG
ajfa-15276	346	1	6	CARDINAL
ajfa-15276	346	2	2	CARDINAL
ajfa-15276	347	1	first	ORDINAL
ajfa-15276	347	2	2	CARDINAL
ajfa-15276	347	3	asian	NORP
ajfa-15276	347	4	finance & accounting	ORG
ajfa-15276	347	5	1946	CARDINAL
ajfa-15276	347	6	11	CARDINAL
ajfa-15276	347	7	2	CARDINAL
ajfa-15276	347	8	233	CARDINAL
ajfa-15276	347	9	4	CARDINAL
ajfa-15276	347	10	second	ORDINAL
ajfa-15276	347	11	6	CARDINAL
ajfa-15276	347	12	7	CARDINAL
ajfa-15276	347	13	8	CARDINAL
ajfa-15276	347	14	9	CARDINAL
ajfa-15276	347	15	10	CARDINAL
ajfa-15276	347	16	11	CARDINAL
ajfa-15276	347	17	third	ORDINAL
ajfa-15276	348	1	12	CARDINAL
ajfa-15276	349	1	13	CARDINAL
ajfa-15276	349	2	hours	TIME
ajfa-15276	349	3	14	CARDINAL
ajfa-15276	349	4	asian	NORP
ajfa-15276	349	5	finance & accounting	ORG
ajfa-15276	349	6	1946	CARDINAL
ajfa-15276	350	1	11	CARDINAL
ajfa-15276	350	2	2	CARDINAL
ajfa-15276	350	3	234	CARDINAL
ajfa-15276	350	4	hours	TIME
ajfa-15276	350	5	15	CARDINAL
ajfa-15276	350	6	hours	TIME
ajfa-15276	350	7	16	CARDINAL
ajfa-15276	350	8	17	CARDINAL
ajfa-15276	350	9	hours	TIME
ajfa-15276	350	10	fourth	ORDINAL
ajfa-15276	350	11	18	CARDINAL
ajfa-15276	350	12	19	CARDINAL
ajfa-15276	350	13	20	CARDINAL
ajfa-15276	350	14	21	CARDINAL
ajfa-15276	350	15	22	CARDINAL
ajfa-15276	350	16	english	LANGUAGE
ajfa-15276	350	17	fifth	ORDINAL
ajfa-15276	350	18	24	CARDINAL
ajfa-15276	350	19	asian	NORP
ajfa-15276	350	20	finance & accounting	ORG
ajfa-15276	350	21	1946	CARDINAL
ajfa-15276	350	22	11	CARDINAL
ajfa-15276	350	23	2	CARDINAL
ajfa-15276	350	24	235	CARDINAL
ajfa-15276	350	25	26	CARDINAL
ajfa-15276	351	1	27	CARDINAL
ajfa-15276	352	1	28	CARDINAL
ajfa-15276	353	1	29	CARDINAL
ajfa-15276	353	2	30	CARDINAL
ajfa-15276	353	3	31	CARDINAL
ajfa-15276	353	4	32	CARDINAL
ajfa-15276	353	5	33	CARDINAL