id	sid	eid	entity	type
ajfa-166	1	1	asian journal of finance & accounting	ORG
ajfa-166	1	2	1946	CARDINAL
ajfa-166	1	3	1	CARDINAL
ajfa-166	1	4	1	CARDINAL
ajfa-166	1	5	australian	NORP
ajfa-166	1	6	nick sciulli	PERSON
ajfa-166	1	7	14428	DATE
ajfa-166	1	8	mcmc melbourne	GPE
ajfa-166	1	9	australia	GPE
ajfa-166	1	10	tel:(03	ORG
ajfa-166	1	11	9919-4424	DATE
ajfa-166	1	12	sr	ORG
ajfa-166	3	1	six	CARDINAL
ajfa-166	3	2	australian	NORP
ajfa-166	4	1	annual	DATE
ajfa-166	4	2	six	CARDINAL
ajfa-166	7	1	annual	DATE
ajfa-166	8	1	annual	DATE
ajfa-166	8	2	jel classifications: m41	ORG
ajfa-166	8	3	m40	ORG
ajfa-166	8	4	m49 asian journal of finance & accounting	ORG
ajfa-166	8	5	1946	CARDINAL
ajfa-166	8	6	1	CARDINAL
ajfa-166	8	7	1	CARDINAL
ajfa-166	8	8	77 1	DATE
ajfa-166	13	1	moneva et.al. 2006	DATE
ajfa-166	18	1	hopwood	ORG
ajfa-166	18	2	2009	DATE
ajfa-166	19	1	adams	ORG
ajfa-166	19	2	2007	DATE
ajfa-166	19	3	1995	DATE
ajfa-166	19	4	mathews	ORG
ajfa-166	19	5	1997	DATE
ajfa-166	19	6	et.al	DATE
ajfa-166	19	7	2000	DATE
ajfa-166	21	1	2007	DATE
ajfa-166	24	1	2	CARDINAL
ajfa-166	25	1	annual	DATE
ajfa-166	25	2	campbell 2000	ORG
ajfa-166	25	3	deegan et al. 2000	ORG
ajfa-166	25	4	moneva	GPE
ajfa-166	25	5	llena 2000	FAC
ajfa-166	25	6	wilmhurst	ORG
ajfa-166	25	7	2000	DATE
ajfa-166	26	1	asian journal of finance & accounting	ORG
ajfa-166	26	2	1946	CARDINAL
ajfa-166	26	3	1	CARDINAL
ajfa-166	26	4	1	CARDINAL
ajfa-166	26	5	sr	ORG
ajfa-166	27	1	et.al	DATE
ajfa-166	27	2	2009	DATE
ajfa-166	29	1	2007	DATE
ajfa-166	32	1	one	CARDINAL
ajfa-166	35	1	annual	DATE
ajfa-166	36	1	annual	DATE
ajfa-166	37	1	owen 2008	PERSON
ajfa-166	38	1	annual	DATE
ajfa-166	38	2	annual	DATE
ajfa-166	39	1	farneti	PERSON
ajfa-166	39	2	guthrie	PERSON
ajfa-166	39	3	2009	DATE
ajfa-166	39	4	seven	CARDINAL
ajfa-166	39	5	australia	GPE
ajfa-166	40	1	one	CARDINAL
ajfa-166	40	2	one	CARDINAL
ajfa-166	40	3	three	CARDINAL
ajfa-166	40	4	two	CARDINAL
ajfa-166	41	1	twenty-five hours	QUANTITY
ajfa-166	41	2	annual	DATE
ajfa-166	43	1	annual	DATE
ajfa-166	47	1	asian journal of finance & accounting	ORG
ajfa-166	47	2	1946	CARDINAL
ajfa-166	47	3	1	CARDINAL
ajfa-166	47	4	1	CARDINAL
ajfa-166	47	5	yongvanich & guthrie	ORG
ajfa-166	47	6	2006	DATE
ajfa-166	47	7	three	CARDINAL
ajfa-166	49	1	yongvanich & guthrie 2006	ORG
ajfa-166	52	1	six	CARDINAL
ajfa-166	53	1	3	CARDINAL
ajfa-166	53	2	six	CARDINAL
ajfa-166	54	1	1	CARDINAL
ajfa-166	54	2	bass coast shire council	ORG
ajfa-166	54	3	2	CARDINAL
ajfa-166	54	4	mornington peninsula shire 3	ORG
ajfa-166	55	1	surf coast shire 4.	ORG
ajfa-166	55	2	shoalhaven city council	ORG
ajfa-166	55	3	5	CARDINAL
ajfa-166	56	1	wollongong city council	ORG
ajfa-166	56	2	6	CARDINAL
ajfa-166	57	1	shire council	ORG
ajfa-166	57	2	mornington	GPE
ajfa-166	57	3	surf coast shire	ORG
ajfa-166	57	4	victoria	GPE
ajfa-166	57	5	shoalhaven	ORG
ajfa-166	57	6	wollongong	GPE
ajfa-166	57	7	nsw	LOC
ajfa-166	57	8	queensland	GPE
ajfa-166	58	1	six	CARDINAL
ajfa-166	58	2	australia	GPE
ajfa-166	59	1	2007/2008	GPE
ajfa-166	59	2	annual	DATE
ajfa-166	59	3	six	CARDINAL
ajfa-166	60	1	annual	DATE
ajfa-166	61	1	ninety-four	CARDINAL
ajfa-166	61	2	over two hundred	CARDINAL
ajfa-166	62	1	2006	DATE
ajfa-166	63	1	annual	DATE
ajfa-166	66	1	asian journal of finance & accounting	ORG
ajfa-166	66	2	1946	CARDINAL
ajfa-166	66	3	1	CARDINAL
ajfa-166	66	4	1	CARDINAL
ajfa-166	67	1	gri 2005	GPE
ajfa-166	69	1	ten	CARDINAL
ajfa-166	69	2	1	CARDINAL
ajfa-166	70	1	thirty-five	CARDINAL
ajfa-166	70	2	35	CARDINAL
ajfa-166	70	3	en1	NORP
ajfa-166	70	4	en35	ORG
ajfa-166	71	1	thirty-five	CARDINAL
ajfa-166	72	1	ci	PERSON
ajfa-166	72	2	annual	DATE
ajfa-166	73	1	asian journal of finance & accounting	ORG
ajfa-166	73	2	1946	CARDINAL
ajfa-166	73	3	1	CARDINAL
ajfa-166	73	4	1	CARDINAL
ajfa-166	73	5	1	CARDINAL
ajfa-166	73	6	ci	PERSON
ajfa-166	73	7	1	CARDINAL
ajfa-166	74	1	ci ci	PERSON
ajfa-166	74	2	2	CARDINAL
ajfa-166	75	1	ci	PERSON
ajfa-166	75	2	3	CARDINAL
ajfa-166	75	3	4	CARDINAL
ajfa-166	75	4	5	CARDINAL
ajfa-166	75	5	6	CARDINAL
ajfa-166	75	6	en33 7	PRODUCT
ajfa-166	75	7	ci	GPE
ajfa-166	75	8	8	CARDINAL
ajfa-166	75	9	10	CARDINAL
ajfa-166	75	10	en35	ORG
ajfa-166	75	11	ten	CARDINAL
ajfa-166	75	12	1	CARDINAL
ajfa-166	77	1	1985	DATE
ajfa-166	77	2	guthrie	PERSON
ajfa-166	77	3	farneti asian journal of finance & accounting issn	ORG
ajfa-166	77	4	1946	CARDINAL
ajfa-166	77	5	1	CARDINAL
ajfa-166	77	6	1	CARDINAL
ajfa-166	77	7	82 2008	DATE
ajfa-166	78	1	farneti	PERSON
ajfa-166	78	2	2008	DATE
ajfa-166	82	1	ten	CARDINAL
ajfa-166	82	2	six	CARDINAL
ajfa-166	83	1	4	CARDINAL
ajfa-166	84	1	2	CARDINAL
ajfa-166	85	1	1	CARDINAL
ajfa-166	86	1	annual	DATE
ajfa-166	86	2	6xa	ORDINAL
ajfa-166	86	3	2 2 12 17%	PERCENT
ajfa-166	86	4	5	CARDINAL
ajfa-166	86	5	13%	PERCENT
ajfa-166	86	6	24 21%	PERCENT
ajfa-166	86	7	9 12 54 19%	PERCENT
ajfa-166	86	8	9	CARDINAL
ajfa-166	86	9	13%	PERCENT
ajfa-166	86	10	1 1	DATE
ajfa-166	86	11	17%	PERCENT
ajfa-166	86	12	2	CARDINAL
ajfa-166	86	13	8%	PERCENT
ajfa-166	86	14	1	CARDINAL
ajfa-166	86	15	6 0%	PERCENT
ajfa-166	86	16	1 2	CARDINAL
ajfa-166	86	17	6 33%	PERCENT
ajfa-166	86	18	1	CARDINAL
ajfa-166	86	19	6 0%	PERCENT
ajfa-166	86	20	35 65	CARDINAL
ajfa-166	86	21	210 31%	PERCENT
ajfa-166	86	22	2	CARDINAL
ajfa-166	86	23	six	CARDINAL
ajfa-166	86	24	sr	ORG
ajfa-166	87	1	0%	PERCENT
ajfa-166	87	2	33%	PERCENT
ajfa-166	88	1	asian journal of finance & accounting	ORG
ajfa-166	88	2	1946	CARDINAL
ajfa-166	88	3	1	CARDINAL
ajfa-166	88	4	1	CARDINAL
ajfa-166	89	1	australia	GPE
ajfa-166	90	1	mornington	GPE
ajfa-166	90	2	$300 000	MONEY
ajfa-166	90	3	23	CARDINAL
ajfa-166	91	1	up to	CARDINAL
ajfa-166	91	2	60 per cent	MONEY
ajfa-166	92	1	mornington peninsula shire	ORG
ajfa-166	92	2	annual	DATE
ajfa-166	92	3	2008	DATE
ajfa-166	92	4	15	CARDINAL
ajfa-166	93	1	six	CARDINAL
ajfa-166	95	1	annual	DATE
ajfa-166	95	2	bass coast shire	ORG
ajfa-166	97	1	………………	PRODUCT
ajfa-166	98	1	bass coast shire council	ORG
ajfa-166	98	2	annual	DATE
ajfa-166	98	3	2008	DATE
ajfa-166	98	4	39	CARDINAL
ajfa-166	100	1	16	CARDINAL
ajfa-166	102	1	5	CARDINAL
ajfa-166	102	2	six	CARDINAL
ajfa-166	102	3	australian	NORP
ajfa-166	105	1	three	CARDINAL
ajfa-166	105	2	asian	NORP
ajfa-166	105	3	finance & accounting	ORG
ajfa-166	105	4	1946	CARDINAL
ajfa-166	105	5	1	CARDINAL
ajfa-166	105	6	1	CARDINAL
ajfa-166	105	7	second	ORDINAL
ajfa-166	108	1	13	CARDINAL
ajfa-166	109	1	nine	CARDINAL
ajfa-166	109	2	only one	CARDINAL
ajfa-166	110	1	one	CARDINAL
ajfa-166	115	1	asian journal of finance & accounting	ORG
ajfa-166	115	2	1946	CARDINAL
ajfa-166	115	3	1	CARDINAL
ajfa-166	115	4	1	CARDINAL
ajfa-166	115	5	adams	ORG
ajfa-166	115	6	c.a. & gonzalez	ORG
ajfa-166	115	7	c.l.	PERSON
ajfa-166	115	8	2007	DATE
ajfa-166	117	1	20:3	CARDINAL
ajfa-166	118	1	333-355	CARDINAL
ajfa-166	119	1	a., & grubnic	ORG
ajfa-166	119	2	s.	GPE
ajfa-166	119	3	2007	DATE
ajfa-166	121	1	j., bebbington	PERSON
ajfa-166	121	2	j. & o’dwyer	ORG
ajfa-166	121	3	london	GPE
ajfa-166	122	1	bebbington	PERSON
ajfa-166	122	2	j.	PERSON
ajfa-166	122	3	higgins	GPE
ajfa-166	122	4	c. & frame	ORG
ajfa-166	122	5	2009	DATE
ajfa-166	123	1	new zealand	GPE
ajfa-166	124	1	22:4	CARDINAL
ajfa-166	125	1	588-625	CARDINAL
ajfa-166	126	1	campbell	ORG
ajfa-166	126	2	2000	DATE
ajfa-166	128	1	spencer plc	ORG
ajfa-166	128	2	1969-1997	DATE
ajfa-166	129	1	24:1	CARDINAL
ajfa-166	130	1	80-100	CARDINAL
ajfa-166	131	1	d.m.	GPE
ajfa-166	131	2	2007	DATE
ajfa-166	133	1	32:7	CARDINAL
ajfa-166	134	1	639-647	CARDINAL
ajfa-166	135	1	m. & vought	ORG
ajfa-166	135	2	2000	DATE
ajfa-166	136	1	australian	NORP
ajfa-166	137	1	24:1	CARDINAL
ajfa-166	138	1	101-130	CARDINAL
ajfa-166	139	1	2005	DATE
ajfa-166	140	1	amersterdam	GPE
ajfa-166	142	1	2006	DATE
ajfa-166	144	1	amersterdam	PERSON
ajfa-166	145	1	gray,	ORG
ajfa-166	145	2	r.	NORP
ajfa-166	145	3	r. & lavers	ORG
ajfa-166	145	4	s. (1995	ORG
ajfa-166	146	1	uk	GPE
ajfa-166	147	1	8:2	CARDINAL
ajfa-166	148	1	47	CARDINAL
ajfa-166	149	1	guthrie	PERSON
ajfa-166	149	2	j.e & mathews	ORG
ajfa-166	149	3	m.r.	GPE
ajfa-166	149	4	1985	DATE
ajfa-166	150	1	australasia	GPE
ajfa-166	150	2	7	DATE
ajfa-166	151	1	251	CARDINAL
ajfa-166	152	1	guthrie	PERSON
ajfa-166	152	2	j & farneti	ORG
ajfa-166	152	3	2008	DATE
ajfa-166	153	1	australian	NORP
ajfa-166	154	1	28:6	CARDINAL
ajfa-166	155	1	361	CARDINAL
ajfa-166	156	1	hopwood	ORG
ajfa-166	156	2	a.g.	GPE
ajfa-166	156	3	2009	DATE
ajfa-166	158	1	34:3	CARDINAL
ajfa-166	159	1	433-439	CARDINAL
ajfa-166	159	2	asian	NORP
ajfa-166	159	3	finance & accounting	ORG
ajfa-166	159	4	1946	CARDINAL
ajfa-166	159	5	1	CARDINAL
ajfa-166	159	6	1	CARDINAL
ajfa-166	159	7	t.	GPE
ajfa-166	159	8	2008	DATE
ajfa-166	161	1	28:6	CARDINAL
ajfa-166	161	2	329	CARDINAL
ajfa-166	162	1	mathews	ORG
ajfa-166	162	2	m.r.	GPE
ajfa-166	162	3	1997	DATE
ajfa-166	163	1	twenty-five years	DATE
ajfa-166	164	1	10:4	CARDINAL
ajfa-166	165	1	335	CARDINAL
ajfa-166	166	1	moneva	GPE
ajfa-166	166	2	j.m & llena	ORG
ajfa-166	166	3	f. (2000	PERSON
ajfa-166	167	1	annual	DATE
ajfa-166	167	2	spain	GPE
ajfa-166	168	1	european	NORP
ajfa-166	168	2	9:1	CARDINAL
ajfa-166	169	1	7-29	DATE
ajfa-166	170	1	moneva	GPE
ajfa-166	170	2	j.m.	GPE
ajfa-166	170	3	archel, p. & correa	ORG
ajfa-166	170	4	2006	DATE
ajfa-166	172	1	30:2	CARDINAL
ajfa-166	173	1	121	CARDINAL
ajfa-166	174	1	owen	PERSON
ajfa-166	174	2	2008	DATE
ajfa-166	177	1	21:2	CARDINAL
ajfa-166	178	1	240-267	CARDINAL
ajfa-166	179	1	wilmhurst	ORG
ajfa-166	179	2	t. &	ORG
ajfa-166	179	3	2000	DATE
ajfa-166	181	1	3:1	CARDINAL
ajfa-166	182	1	10-26	CARDINAL
ajfa-166	183	1	yongvanich	PERSON
ajfa-166	183	2	k & guthrie	ORG
ajfa-166	183	3	j. (	PERSON
ajfa-166	183	4	2006	DATE
ajfa-166	185	1	15:5	CARDINAL
ajfa-166	186	1	309	CARDINAL