id	sid	eid	entity	type
ajfa-17310	1	1	microsoft	ORG
ajfa-17310	1	2	17310-61417	DATE
ajfa-17310	1	3	1)-writer2	CARDINAL
ajfa-17310	1	4	asian	NORP
ajfa-17310	1	5	finance & accounting	ORG
ajfa-17310	1	6	1946	CARDINAL
ajfa-17310	1	7	2020	DATE
ajfa-17310	1	8	12	CARDINAL
ajfa-17310	1	9	2	CARDINAL
ajfa-17310	1	10	1	CARDINAL
ajfa-17310	1	11	faris	PERSON
ajfa-17310	1	12	jarash university	ORG
ajfa-17310	1	13	96	CARDINAL
ajfa-17310	1	14	june 5, 2020	DATE
ajfa-17310	1	15	july 27, 2020	DATE
ajfa-17310	1	16	december 1, 2020	DATE
ajfa-17310	1	17	https://doi.org/10.5296/ajfa.v12i2.17310	PERSON
ajfa-17310	1	18	jordanian	NORP
ajfa-17310	1	19	the amman stock exchange	ORG
ajfa-17310	1	20	ase	ORG
ajfa-17310	1	21	2010-2016	DATE
ajfa-17310	6	1	two	CARDINAL
ajfa-17310	7	1	two	CARDINAL
ajfa-17310	8	1	jordanian	NORP
ajfa-17310	9	1	one	CARDINAL
ajfa-17310	10	1	amman stock exchange	ORG
ajfa-17310	10	2	ase) asian journal of finance & accounting issn	ORG
ajfa-17310	10	3	1946	CARDINAL
ajfa-17310	10	4	2020	DATE
ajfa-17310	10	5	12	CARDINAL
ajfa-17310	10	6	2	CARDINAL
ajfa-17310	10	7	2	CARDINAL
ajfa-17310	10	8	recent years	DATE
ajfa-17310	11	1	jordan	PERSON
ajfa-17310	11	2	iasc	NORP
ajfa-17310	17	1	two	CARDINAL
ajfa-17310	18	1	first	ORDINAL
ajfa-17310	21	1	second	ORDINAL
ajfa-17310	24	1	42	CARDINAL
ajfa-17310	24	2	jordanian	NORP
ajfa-17310	24	3	the amman stock exchange	ORG
ajfa-17310	24	4	ase	ORG
ajfa-17310	24	5	2010-2016	DATE
ajfa-17310	27	1	jordan	GPE
ajfa-17310	28	1	jordanian	NORP
ajfa-17310	33	1	section 5	LAW
ajfa-17310	34	1	section 6	LAW
ajfa-17310	34	2	the asian journal of finance & accounting	ORG
ajfa-17310	34	3	1946	CARDINAL
ajfa-17310	34	4	2020	DATE
ajfa-17310	35	1	12	CARDINAL
ajfa-17310	35	2	2	CARDINAL
ajfa-17310	35	3	3	CARDINAL
ajfa-17310	36	1	section 7	LAW
ajfa-17310	36	2	section 8	LAW
ajfa-17310	37	1	2	CARDINAL
ajfa-17310	39	1	prior year	DATE
ajfa-17310	40	1	hagerman	PERSON
ajfa-17310	40	2	baker	PERSON
ajfa-17310	40	3	pruitt	PERSON
ajfa-17310	40	4	gitman	ORG
ajfa-17310	41	1	hagerman	PERSON
ajfa-17310	43	1	three	CARDINAL
ajfa-17310	44	1	previous year	DATE
ajfa-17310	45	1	previous year	DATE
ajfa-17310	46	1	simons	PERSON
ajfa-17310	46	2	three	CARDINAL
ajfa-17310	48	1	1032	CARDINAL
ajfa-17310	48	2	lipson et al.	PERSON
ajfa-17310	49	1	ettredge	PERSON
ajfa-17310	49	2	kim	PERSON
ajfa-17310	49	3	first	ORDINAL
ajfa-17310	51	1	the year	DATE
ajfa-17310	54	1	previous year	DATE
ajfa-17310	55	1	five	CARDINAL
ajfa-17310	57	1	brook et al	PERSON
ajfa-17310	58	1	three	CARDINAL
ajfa-17310	59	1	first	ORDINAL
ajfa-17310	59	2	second	ORDINAL
ajfa-17310	59	3	asian journal of finance & accounting	ORG
ajfa-17310	59	4	1946	CARDINAL
ajfa-17310	59	5	2020	DATE
ajfa-17310	59	6	12	CARDINAL
ajfa-17310	59	7	2	CARDINAL
ajfa-17310	59	8	4	CARDINAL
ajfa-17310	59	9	third	ORDINAL
ajfa-17310	60	1	two	CARDINAL
ajfa-17310	63	1	bernard	PERSON
ajfa-17310	63	2	stober	PERSON
ajfa-17310	65	1	the amman stock exchange	ORG
ajfa-17310	67	1	2.1	CARDINAL
ajfa-17310	67	2	two	CARDINAL
ajfa-17310	68	1	first	ORDINAL
ajfa-17310	71	1	bernstein	PERSON
ajfa-17310	71	2	461	CARDINAL
ajfa-17310	73	1	fasb	ORG
ajfa-17310	74	1	second	ORDINAL
ajfa-17310	74	2	one	CARDINAL
ajfa-17310	80	1	asian journal of finance & accounting	ORG
ajfa-17310	80	2	1946	CARDINAL
ajfa-17310	80	3	2020	DATE
ajfa-17310	80	4	12	CARDINAL
ajfa-17310	80	5	2	CARDINAL
ajfa-17310	80	6	5	CARDINAL
ajfa-17310	85	1	3	CARDINAL
ajfa-17310	85	2	3.1	CARDINAL
ajfa-17310	86	1	1	CARDINAL
ajfa-17310	86	2	annual	DATE
ajfa-17310	86	3	2010-2016	DATE
ajfa-17310	86	4	2	CARDINAL
ajfa-17310	86	5	3	CARDINAL
ajfa-17310	86	6	zero	CARDINAL
ajfa-17310	86	7	the year	DATE
ajfa-17310	86	8	4	CARDINAL
ajfa-17310	86	9	year end	DATE
ajfa-17310	86	10	1992-1998	DATE
ajfa-17310	87	1	forty-two	CARDINAL
ajfa-17310	87	2	the amman stock exchange	ORG
ajfa-17310	89	1	164	CARDINAL
ajfa-17310	89	2	year	DATE
ajfa-17310	90	1	3.2	CARDINAL
ajfa-17310	91	1	1	CARDINAL
ajfa-17310	91	2	the current year	DATE
ajfa-17310	91	3	the past year	DATE
ajfa-17310	91	4	the beginning of the year	DATE
ajfa-17310	92	1	2	CARDINAL
ajfa-17310	92	2	the year	DATE
ajfa-17310	92	3	the beginning of the year	DATE
ajfa-17310	93	1	3	CARDINAL
ajfa-17310	93	2	the beginning of the year	DATE
ajfa-17310	94	1	4	CARDINAL
ajfa-17310	94	2	the previous year	DATE
ajfa-17310	95	1	5	CARDINAL
ajfa-17310	96	1	asian journal of finance & accounting	ORG
ajfa-17310	96	2	1946	CARDINAL
ajfa-17310	96	3	2020	DATE
ajfa-17310	96	4	12	CARDINAL
ajfa-17310	96	5	2	CARDINAL
ajfa-17310	96	6	6	CARDINAL
ajfa-17310	98	1	3.3	CARDINAL
ajfa-17310	99	1	two	CARDINAL
ajfa-17310	100	1	first	ORDINAL
ajfa-17310	100	2	second	ORDINAL
ajfa-17310	100	3	two	CARDINAL
ajfa-17310	101	1	+ b3ldivit	GPE
ajfa-17310	102	1	firm-year	DATE
ajfa-17310	102	2	firm-year	DATE
ajfa-17310	102	3	firm-year	DATE
ajfa-17310	102	4	firm-year	DATE
ajfa-17310	102	5	1,2,3	DATE
ajfa-17310	104	1	4	CARDINAL
ajfa-17310	104	2	4.1	CARDINAL
ajfa-17310	105	1	1	CARDINAL
ajfa-17310	106	1	0.0046	CARDINAL
ajfa-17310	106	2	164	CARDINAL
ajfa-17310	106	3	year	DATE
ajfa-17310	107	1	5%	PERCENT
ajfa-17310	110	1	1	CARDINAL
ajfa-17310	111	1	asian	NORP
ajfa-17310	111	2	finance & accounting	ORG
ajfa-17310	111	3	1946	CARDINAL
ajfa-17310	111	4	2020	DATE
ajfa-17310	111	5	12	CARDINAL
ajfa-17310	111	6	2	CARDINAL
ajfa-17310	111	7	7	CARDINAL
ajfa-17310	115	1	1	CARDINAL
ajfa-17310	115	2	descriptive statistics panel	ORG
ajfa-17310	115	3	164	CARDINAL
ajfa-17310	115	4	st.	GPE
ajfa-17310	115	5	.0488	GPE
ajfa-17310	118	1	1.926	CARDINAL
ajfa-17310	119	1	.4220 ldiv	PERSON
ajfa-17310	121	1	1.2687	CARDINAL
ajfa-17310	122	1	3.795	CARDINAL
ajfa-17310	122	2	st.	GPE
ajfa-17310	122	3	.0648	GPE
ajfa-17310	124	1	1.0390	CARDINAL
ajfa-17310	124	2	.4220 ldiv	PERSON
ajfa-17310	127	1	1.198	CARDINAL
ajfa-17310	127	2	st.	GPE
ajfa-17310	127	3	1.9263	CARDINAL
ajfa-17310	127	4	1.7085	CARDINAL
ajfa-17310	127	5	1.200 3.795	CARDINAL
ajfa-17310	128	1	4.2	CARDINAL
ajfa-17310	129	1	4.2.1	CARDINAL
ajfa-17310	130	1	h1 asian journal of finance & accounting	ORG
ajfa-17310	130	2	1946	CARDINAL
ajfa-17310	130	3	2020	DATE
ajfa-17310	131	1	12	CARDINAL
ajfa-17310	131	2	2	CARDINAL
ajfa-17310	131	3	8	CARDINAL
ajfa-17310	131	4	one	CARDINAL
ajfa-17310	133	1	1	CARDINAL
ajfa-17310	133	2	2	CARDINAL
ajfa-17310	134	1	23.432	CARDINAL
ajfa-17310	134	2	32%	PERCENT
ajfa-17310	134	3	adj	ORG
ajfa-17310	134	4	164	CARDINAL
ajfa-17310	135	1	1%	PERCENT
ajfa-17310	138	1	5%	PERCENT
ajfa-17310	141	1	3	CARDINAL
ajfa-17310	143	1	2	CARDINAL
ajfa-17310	143	2	2	CARDINAL
ajfa-17310	143	3	3	CARDINAL
ajfa-17310	144	1	2	CARDINAL
ajfa-17310	144	2	14%	PERCENT
ajfa-17310	146	1	about 32%	PERCENT
ajfa-17310	147	1	2	CARDINAL
ajfa-17310	147	2	164	CARDINAL
ajfa-17310	147	3	the period 1997-2002	DATE
ajfa-17310	147	4	1	CARDINAL
ajfa-17310	149	1	2.602	CARDINAL
ajfa-17310	149	2	1.095	CARDINAL
ajfa-17310	149	3	6.094	CARDINAL
ajfa-17310	149	4	2	CARDINAL
ajfa-17310	149	5	3.913	CARDINAL
ajfa-17310	149	6	3	CARDINAL
ajfa-17310	149	7	finance & accounting	ORG
ajfa-17310	149	8	1946	CARDINAL
ajfa-17310	149	9	2020	DATE
ajfa-17310	149	10	12	CARDINAL
ajfa-17310	149	11	2	CARDINAL
ajfa-17310	150	1	34.501	CARDINAL
ajfa-17310	150	2	2.591	CARDINAL
ajfa-17310	150	3	5.997	CARDINAL
ajfa-17310	150	4	1%	PERCENT
ajfa-17310	150	5	5%	PERCENT
ajfa-17310	150	6	3	CARDINAL
ajfa-17310	150	7	adiv opcf opni ldiv adiv	ORG
ajfa-17310	150	8	1.00	CARDINAL
ajfa-17310	151	1	.080 1.00	DATE
ajfa-17310	151	2	.170	CARDINAL
ajfa-17310	151	3	opni .298	PERSON
ajfa-17310	151	4	1.00	CARDINAL
ajfa-17310	151	5	.001	CARDINAL
ajfa-17310	151	6	.024	CARDINAL
ajfa-17310	152	1	.217 1.00	CARDINAL
ajfa-17310	152	2	.000	CARDINAL
ajfa-17310	152	3	.035	CARDINAL
ajfa-17310	152	4	.011	CARDINAL
ajfa-17310	157	1	4.2.2	CARDINAL
ajfa-17310	160	1	the amman stock exchange	ORG
ajfa-17310	162	1	the firm/ year	DATE
ajfa-17310	163	1	4	CARDINAL
ajfa-17310	164	1	4	CARDINAL
ajfa-17310	164	2	about 34%	PERCENT
ajfa-17310	165	1	2	CARDINAL
ajfa-17310	166	1	10%	PERCENT
ajfa-17310	168	1	1%	PERCENT
ajfa-17310	168	2	asian	NORP
ajfa-17310	168	3	finance & accounting	ORG
ajfa-17310	168	4	1946	CARDINAL
ajfa-17310	168	5	2020	DATE
ajfa-17310	168	6	12	CARDINAL
ajfa-17310	168	7	2	CARDINAL
ajfa-17310	168	8	10	CARDINAL
ajfa-17310	169	1	4	CARDINAL
ajfa-17310	171	1	13.572	CARDINAL
ajfa-17310	171	2	1.658	CARDINAL
ajfa-17310	171	3	1.742	CARDINAL
ajfa-17310	171	4	4.671	CARDINAL
ajfa-17310	171	5	1.501	CARDINAL
ajfa-17310	171	6	4.082	CARDINAL
ajfa-17310	171	7	1%	PERCENT
ajfa-17310	171	8	10%	PERCENT
ajfa-17310	171	9	jordanian	NORP
ajfa-17310	171	10	ase	ORG
ajfa-17310	171	11	2010-2016	DATE
ajfa-17310	178	1	asian journal of finance & accounting	ORG
ajfa-17310	178	2	1946	CARDINAL
ajfa-17310	178	3	2020	DATE
ajfa-17310	178	4	12	CARDINAL
ajfa-17310	178	5	2	CARDINAL
ajfa-17310	178	6	11	CARDINAL
ajfa-17310	180	1	jordanian	NORP
ajfa-17310	181	1	lawson	PERSON
ajfa-17310	183	1	ali, a. (	PERSON
ajfa-17310	183	2	1994	DATE
ajfa-17310	185	1	journal of accounting research	ORG
ajfa-17310	185	2	61	CARDINAL
ajfa-17310	186	1	andreas charitou	GPE
ajfa-17310	187	1	1998	DATE
ajfa-17310	189	1	225	CARDINAL
ajfa-17310	190	1	https://doi.org/10.1111/1468-5957.00185 baker	PERSON
ajfa-17310	190	2	1985	DATE
ajfa-17310	192	1	78-84	CARDINAL
ajfa-17310	193	1	s., & r. michaely	ORG
ajfa-17310	194	1	july, 1997	DATE
ajfa-17310	196	1	1007-1034	DATE
ajfa-17310	197	1	v.l.	GPE
ajfa-17310	198	1	october, 1989	DATE
ajfa-17310	200	1	624-652	CARDINAL
ajfa-17310	201	1	bernstein	ORG
ajfa-17310	201	2	a.l.	GPE
ajfa-17310	201	3	1993	DATE
ajfa-17310	202	1	fifth	ORDINAL
ajfa-17310	202	2	homewood	ORG
ajfa-17310	202	3	irwin	PERSON
ajfa-17310	203	1	bernstein	PERSON
ajfa-17310	203	2	a.l.	GPE
ajfa-17310	204	1	1998	DATE
ajfa-17310	206	1	sixth	ORDINAL
ajfa-17310	206	2	mcgraw-hill	ORG
ajfa-17310	206	3	ny	GPE
ajfa-17310	206	4	bowen	PERSON
ajfa-17310	206	5	r. m.	PERSON
ajfa-17310	206	6	d. burgstahler	PERSON
ajfa-17310	206	7	l. a. daley	PERSON
ajfa-17310	207	1	october, 1987	DATE
ajfa-17310	209	1	723	CARDINAL
ajfa-17310	210	1	brook	ORG
ajfa-17310	210	2	charlton	PERSON
ajfa-17310	210	3	w.t. chalrton, & r.j. hendershott.	ORG
ajfa-17310	211	1	1998	DATE
ajfa-17310	213	1	46	CARDINAL
ajfa-17310	214	1	https://doi.org/10.1111/1468-5957.00185 caritou	PERSON
ajfa-17310	214	2	a.	PERSON
ajfa-17310	214	3	n. vafeas	PERSON
ajfa-17310	215	1	1998	DATE
ajfa-17310	217	1	225	CARDINAL
ajfa-17310	220	1	journal of accounting and economics	ORG
ajfa-17310	220	2	3	CARDINAL
ajfa-17310	221	1	asian	NORP
ajfa-17310	221	2	finance & accounting	ORG
ajfa-17310	221	3	1946	CARDINAL
ajfa-17310	221	4	2020	DATE
ajfa-17310	221	5	12	CARDINAL
ajfa-17310	221	6	2	CARDINAL
ajfa-17310	221	7	12	CARDINAL
ajfa-17310	221	8	m., & j.y.kim	ORG
ajfa-17310	222	1	1994	DATE
ajfa-17310	224	1	39	CARDINAL
ajfa-17310	225	1	fasb	ORG
ajfa-17310	226	1	1980	DATE
ajfa-17310	229	1	stamford	GPE
ajfa-17310	229	2	fasb	ORG
ajfa-17310	230	1	gaver	GPE
ajfa-17310	230	2	j., & k. gaver	ORG
ajfa-17310	231	1	1993	DATE
ajfa-17310	233	1	16	CARDINAL
ajfa-17310	233	2	126	CARDINAL
ajfa-17310	234	1	gibson	PERSON
ajfa-17310	234	2	c.h	GPE
ajfa-17310	234	3	1995	DATE
ajfa-17310	235	1	sixth	ORDINAL
ajfa-17310	235	2	ohio	GPE
ajfa-17310	235	3	usa	GPE
ajfa-17310	235	4	hagerman	GPE
ajfa-17310	235	5	r.l.	GPE
ajfa-17310	236	1	1980	DATE
ajfa-17310	238	1	39	CARDINAL
ajfa-17310	239	1	ibid	ORG
ajfa-17310	239	2	hagerman	GPE
ajfa-17310	240	1	1980	DATE
ajfa-17310	241	1	jewish	NORP
ajfa-17310	241	2	48(4	CARDINAL
ajfa-17310	241	3	39	CARDINAL
ajfa-17310	242	1	lawson	PERSON
ajfa-17310	243	1	1996	DATE
ajfa-17310	244	1	us	GPE
ajfa-17310	244	2	1946–1990	CARDINAL
ajfa-17310	245	1	european	NORP
ajfa-17310	245	2	5(4	CARDINAL
ajfa-17310	245	3	715	CARDINAL
ajfa-17310	246	1	kathleen simons	PERSON
ajfa-17310	247	1	1994	DATE
ajfa-17310	249	1	journal of business finance	ORG
ajfa-17310	249	2	577-587	CARDINAL
ajfa-17310	250	1	lawson	PERSON
ajfa-17310	250	2	m. c.	PERSON
ajfa-17310	251	1	us	GPE
ajfa-17310	251	2	1946-1990	DATE
ajfa-17310	252	1	european	NORP
ajfa-17310	252	2	5(4	CARDINAL
ajfa-17310	252	3	715	CARDINAL
ajfa-17310	253	1	j.v.	GPE
ajfa-17310	254	1	may, 1956	DATE
ajfa-17310	256	1	american econmic review	ORG
ajfa-17310	256	2	97	CARDINAL
ajfa-17310	257	1	lipson	GPE
ajfa-17310	257	2	m., c. macquieira	PERSON
ajfa-17310	257	3	w. megginson	PERSON
ajfa-17310	258	1	1998	DATE
ajfa-17310	260	1	36	CARDINAL
ajfa-17310	262	1	merton h. miller	ORG
ajfa-17310	262	2	kevin rock	PERSON
ajfa-17310	263	1	1985	DATE
ajfa-17310	264	1	37	CARDINAL
ajfa-17310	265	1	https://doi.org/10.1111/j.1540-6261.1985.tb02362.x pruitt	PERSON
ajfa-17310	265	2	s.w.	GPE
ajfa-17310	266	1	august, 1991	DATE
ajfa-17310	268	1	409	CARDINAL
ajfa-17310	269	1	https://doi.org/10.1111/j.1540-6288.1991.tb00388.x asian journal of finance & accounting	ORG
ajfa-17310	269	2	1946	CARDINAL
ajfa-17310	269	3	2020	DATE
ajfa-17310	269	4	12	CARDINAL
ajfa-17310	269	5	2	CARDINAL
ajfa-17310	269	6	13	CARDINAL
ajfa-17310	269	7	j. (1986	ORG
ajfa-17310	271	1	24	CARDINAL
ajfa-17310	271	2	112	CARDINAL
ajfa-17310	272	1	simons	GPE
ajfa-17310	272	2	k. (june,1994	PERSON
ajfa-17310	274	1	journal of business finance	ORG
ajfa-17310	274	2	577-587	CARDINAL
ajfa-17310	275	1	simons	GPE
ajfa-17310	275	2	k. (june,1994	PERSON
ajfa-17310	277	1	journal of business finance	ORG
ajfa-17310	277	2	577-587	CARDINAL
ajfa-17310	278	1	sloan	ORG
ajfa-17310	278	2	r.g.	GPE
ajfa-17310	280	1	g. i.	PERSON
ajfa-17310	280	2	a. c. sondhi	PERSON
ajfa-17310	281	1	1998	DATE
ajfa-17310	282	1	second	ORDINAL
ajfa-17310	282	2	john wiley & sons, inc.	ORG
ajfa-17310	282	3	new york	GPE
ajfa-17310	282	4	1997	DATE