id	sid	eid	entity	type
ajfa-1752	1	1	microsoft	ORG
ajfa-1752	1	2	1752-6880	DATE
ajfa-1752	1	3	asian	NORP
ajfa-1752	1	4	finance & accounting	ORG
ajfa-1752	1	5	2012	DATE
ajfa-1752	1	6	4	CARDINAL
ajfa-1752	1	7	1	CARDINAL
ajfa-1752	1	8	330	CARDINAL
ajfa-1752	1	9	malaysia	GPE
ajfa-1752	1	10	ben chin fook yap	PERSON
ajfa-1752	1	11	universiti tun abdul razak e-mail	PERSON
ajfa-1752	1	12	benyap@unirazak.edu.my dr.	PERSON
ajfa-1752	1	13	shanmugam munuswamy	PERSON
ajfa-1752	1	14	universiti tun abdul razak dr	PERSON
ajfa-1752	1	15	zulkifflee bin mohamed	PERSON
ajfa-1752	1	16	universiti tun abdul razak	PERSON
ajfa-1752	1	17	2, 2012	DATE
ajfa-1752	1	18	may 14, 2012	DATE
ajfa-1752	1	19	june 1, 2012	DATE
ajfa-1752	1	20	malaysia	GPE
ajfa-1752	1	21	ten year	DATE
ajfa-1752	1	22	asian	NORP
ajfa-1752	1	23	1997	DATE
ajfa-1752	2	1	64	CARDINAL
ajfa-1752	2	2	16	CARDINAL
ajfa-1752	3	1	four	CARDINAL
ajfa-1752	3	2	88%	PERCENT
ajfa-1752	3	3	90%	PERCENT
ajfa-1752	3	4	the five years	DATE
ajfa-1752	6	1	jel classification	ORG
ajfa-1752	6	2	g33	ORG
ajfa-1752	6	3	c39	ORG
ajfa-1752	6	4	m41 asian journal of finance & accounting	ORG
ajfa-1752	6	5	2012	DATE
ajfa-1752	6	6	4	CARDINAL
ajfa-1752	6	7	1	CARDINAL
ajfa-1752	6	8	331 1	CARDINAL
ajfa-1752	6	9	1997-98	DATE
ajfa-1752	6	10	asian	NORP
ajfa-1752	6	11	malaysian	NORP
ajfa-1752	7	1	several years	DATE
ajfa-1752	8	1	the years	DATE
ajfa-1752	10	1	malaysia	GPE
ajfa-1752	12	1	malaysia	GPE
ajfa-1752	13	1	malaysia	GPE
ajfa-1752	14	1	malaysian	NORP
ajfa-1752	15	1	altman	ORG
ajfa-1752	15	2	1968	DATE
ajfa-1752	15	3	deakin	PERSON
ajfa-1752	15	4	1972	DATE
ajfa-1752	15	5	1990	DATE
ajfa-1752	15	6	us	GPE
ajfa-1752	15	7	1978	DATE
ajfa-1752	15	8	1987	DATE
ajfa-1752	15	9	inman	ORG
ajfa-1752	15	10	1991	DATE
ajfa-1752	15	11	uk	GPE
ajfa-1752	15	12	gepp & kumar	ORG
ajfa-1752	15	13	2008	DATE
ajfa-1752	15	14	jones & hensher	ORG
ajfa-1752	15	15	2004	DATE
ajfa-1752	15	16	australia	GPE
ajfa-1752	17	1	malaysian	NORP
ajfa-1752	17	2	2001	DATE
ajfa-1752	17	3	mohamed et al	PERSON
ajfa-1752	18	1	2001	DATE
ajfa-1752	19	1	81%	PERCENT
ajfa-1752	19	2	74%	PERCENT
ajfa-1752	20	1	2001	DATE
ajfa-1752	20	2	91%	PERCENT
ajfa-1752	20	3	71%	PERCENT
ajfa-1752	20	4	& yatim	ORG
ajfa-1752	20	5	2001	DATE
ajfa-1752	20	6	82% and 90%	PERCENT
ajfa-1752	20	7	et.al	DATE
ajfa-1752	21	1	2008	DATE
ajfa-1752	21	2	83%	PERCENT
ajfa-1752	21	3	86%	PERCENT
ajfa-1752	24	1	asian journal of finance & accounting	ORG
ajfa-1752	24	2	2012	DATE
ajfa-1752	25	1	4	CARDINAL
ajfa-1752	25	2	1	CARDINAL
ajfa-1752	25	3	332	CARDINAL
ajfa-1752	26	1	poston et	ORG
ajfa-1752	27	1	al	PERSON
ajfa-1752	28	1	1994	DATE
ajfa-1752	28	2	two	CARDINAL
ajfa-1752	28	3	less than 1.0	CARDINAL
ajfa-1752	28	4	fiscal year	DATE
ajfa-1752	28	5	fiscal year	DATE
ajfa-1752	29	1	one	CARDINAL
ajfa-1752	30	1	flagg	ORG
ajfa-1752	30	2	giroux & wiggins	ORG
ajfa-1752	30	3	1991	DATE
ajfa-1752	30	4	four	CARDINAL
ajfa-1752	31	1	malaysia	GPE
ajfa-1752	31	2	the kuala lumpur stock exchange	ORG
ajfa-1752	31	3	pn10	PERSON
ajfa-1752	31	4	section 176	LAW
ajfa-1752	31	5	1965	DATE
ajfa-1752	32	1	malaysia	GPE
ajfa-1752	34	1	section 176	LAW
ajfa-1752	35	1	first	ORDINAL
ajfa-1752	35	2	malaysian	NORP
ajfa-1752	36	1	malaysia	GPE
ajfa-1752	45	1	asian	NORP
ajfa-1752	45	2	finance & accounting	ORG
ajfa-1752	45	3	2012	DATE
ajfa-1752	45	4	4	CARDINAL
ajfa-1752	45	5	1 www.macrothink.org/ajfa 333	QUANTITY
ajfa-1752	49	1	malaysia	GPE
ajfa-1752	49	2	the five years	DATE
ajfa-1752	50	1	altman & kao1985	ORG
ajfa-1752	51	1	2	CARDINAL
ajfa-1752	51	2	1978	DATE
ajfa-1752	51	3	fitzpatrick	PERSON
ajfa-1752	51	4	winakor & smith	ORG
ajfa-1752	51	5	the 1930s	DATE
ajfa-1752	51	6	mervin	GPE
ajfa-1752	51	7	1942	DATE
ajfa-1752	52	1	1966	DATE
ajfa-1752	54	1	1968	DATE
ajfa-1752	54	2	one	CARDINAL
ajfa-1752	55	1	morris	PERSON
ajfa-1752	55	2	1998	DATE
ajfa-1752	55	3	one	CARDINAL
ajfa-1752	58	1	altman	ORG
ajfa-1752	58	2	1968	DATE
ajfa-1752	58	3	koh & killough	ORG
ajfa-1752	58	4	1990	DATE
ajfa-1752	58	5	1980	DATE
ajfa-1752	58	6	gilbert	PERSON
ajfa-1752	58	7	menon & schwartz	ORG
ajfa-1752	58	8	1990	DATE
ajfa-1752	58	9	lin & piesse	ORG
ajfa-1752	58	10	2004	DATE
ajfa-1752	60	1	asian journal of finance & accounting	ORG
ajfa-1752	60	2	2012	DATE
ajfa-1752	60	3	4	CARDINAL
ajfa-1752	60	4	1 www.macrothink.org/ajfa 334	QUANTITY
ajfa-1752	61	1	dorsey, edminster & johnson	ORG
ajfa-1752	61	2	1995	DATE
ajfa-1752	61	3	pramodh & ravi	ORG
ajfa-1752	61	4	2007	DATE
ajfa-1752	62	1	lev (1973	DATE
ajfa-1752	62	2	casey & bartczak	ORG
ajfa-1752	62	3	1985	DATE
ajfa-1752	62	4	aziz, emanuel & lawson	ORG
ajfa-1752	62	5	1998	DATE
ajfa-1752	62	6	2001	DATE
ajfa-1752	62	7	gepp & kumar	ORG
ajfa-1752	62	8	2008	DATE
ajfa-1752	65	1	deakin	PERSON
ajfa-1752	65	2	1972	DATE
ajfa-1752	66	1	gardiner	PERSON
ajfa-1752	66	2	1995	DATE
ajfa-1752	68	1	3	CARDINAL
ajfa-1752	68	2	3.1	CARDINAL
ajfa-1752	68	3	1987	DATE
ajfa-1752	70	1	gombola &	ORG
ajfa-1752	70	2	1983	DATE
ajfa-1752	71	1	shivaswamy & holban	ORG
ajfa-1752	71	2	1993	DATE
ajfa-1752	71	3	19	CARDINAL
ajfa-1752	71	4	14	CARDINAL
ajfa-1752	74	1	koh & killough	ORG
ajfa-1752	74	2	1986	DATE
ajfa-1752	75	1	16	CARDINAL
ajfa-1752	75	2	1	CARDINAL
ajfa-1752	76	1	asian journal of finance & accounting	ORG
ajfa-1752	76	2	2012	DATE
ajfa-1752	77	1	4	CARDINAL
ajfa-1752	77	2	1	CARDINAL
ajfa-1752	77	3	335	CARDINAL
ajfa-1752	78	1	two	CARDINAL
ajfa-1752	80	1	1	CARDINAL
ajfa-1752	81	1	1	CARDINAL
ajfa-1752	82	1	sixteen	CARDINAL
ajfa-1752	82	2	1	CARDINAL
ajfa-1752	82	3	1980	DATE
ajfa-1752	82	4	flagg	ORG
ajfa-1752	82	5	1991	DATE
ajfa-1752	82	6	adiana	PERSON
ajfa-1752	82	7	2008	DATE
ajfa-1752	82	8	2	CARDINAL
ajfa-1752	82	9	1968	DATE
ajfa-1752	82	10	1990	DATE
ajfa-1752	82	11	flagg	ORG
ajfa-1752	82	12	1991	DATE
ajfa-1752	82	13	3	CARDINAL
ajfa-1752	82	14	1968	DATE
ajfa-1752	82	15	1983	DATE
ajfa-1752	82	16	1987	DATE
ajfa-1752	82	17	4	CARDINAL
ajfa-1752	82	18	1983	DATE
ajfa-1752	82	19	1985	DATE
ajfa-1752	82	20	1987	DATE
ajfa-1752	82	21	5	CARDINAL
ajfa-1752	82	22	1966	DATE
ajfa-1752	82	23	1977	DATE
ajfa-1752	82	24	gilbert	PERSON
ajfa-1752	82	25	1990	DATE
ajfa-1752	82	26	2001	DATE
ajfa-1752	82	27	6	CARDINAL
ajfa-1752	82	28	1966	DATE
ajfa-1752	82	29	1968	DATE
ajfa-1752	82	30	1980	DATE
ajfa-1752	82	31	mossman	PERSON
ajfa-1752	82	32	1998	DATE
ajfa-1752	82	33	jones	PERSON
ajfa-1752	82	34	2004	DATE
ajfa-1752	82	35	7	CARDINAL
ajfa-1752	82	36	1977	DATE
ajfa-1752	82	37	mossman	PERSON
ajfa-1752	82	38	1998	DATE
ajfa-1752	82	39	2001	DATE
ajfa-1752	82	40	8	CARDINAL
ajfa-1752	82	41	1966	DATE
ajfa-1752	82	42	casey	PERSON
ajfa-1752	82	43	1985	DATE
ajfa-1752	82	44	gilbert	PERSON
ajfa-1752	82	45	1990	DATE
ajfa-1752	82	46	9	CARDINAL
ajfa-1752	82	47	cs liquidity deakin	ORG
ajfa-1752	82	48	1972	DATE
ajfa-1752	82	49	1987	DATE
ajfa-1752	82	50	10	CARDINAL
ajfa-1752	82	51	1972	DATE
ajfa-1752	82	52	gilbert	PERSON
ajfa-1752	82	53	1990	DATE
ajfa-1752	82	54	11	CARDINAL
ajfa-1752	82	55	1972	DATE
ajfa-1752	82	56	1987	DATE
ajfa-1752	82	57	12	CARDINAL
ajfa-1752	82	58	1972	DATE
ajfa-1752	82	59	zavgren	PERSON
ajfa-1752	82	60	1985	DATE
ajfa-1752	82	61	asian	NORP
ajfa-1752	82	62	finance & accounting	ORG
ajfa-1752	82	63	2012	DATE
ajfa-1752	82	64	4	CARDINAL
ajfa-1752	82	65	1	CARDINAL
ajfa-1752	82	66	2008	DATE
ajfa-1752	82	67	13	CARDINAL
ajfa-1752	82	68	1966	DATE
ajfa-1752	82	69	1980	DATE
ajfa-1752	82	70	2001	DATE
ajfa-1752	82	71	14	CARDINAL
ajfa-1752	82	72	1980	DATE
ajfa-1752	82	73	15	CARDINAL
ajfa-1752	82	74	1983	DATE
ajfa-1752	82	75	zavgren	ORG
ajfa-1752	82	76	1985	DATE
ajfa-1752	82	77	16	CARDINAL
ajfa-1752	82	78	gilbert	PERSON
ajfa-1752	82	79	1990	DATE
ajfa-1752	82	80	mohamed	PERSON
ajfa-1752	82	81	2001	DATE
ajfa-1752	82	82	3.2	CARDINAL
ajfa-1752	82	83	annual	DATE
ajfa-1752	82	84	malaysia	GPE
ajfa-1752	83	1	ten-year	DATE
ajfa-1752	83	2	1996	DATE
ajfa-1752	83	3	the end 2005	DATE
ajfa-1752	84	1	five years	DATE
ajfa-1752	85	1	the “first year	DATE
ajfa-1752	85	2	that year	DATE
ajfa-1752	85	3	2006	DATE
ajfa-1752	85	4	the most recent year	DATE
ajfa-1752	86	1	the second year	DATE
ajfa-1752	86	2	the financial year	DATE
ajfa-1752	86	3	the first year	DATE
ajfa-1752	87	1	the first year	DATE
ajfa-1752	87	2	31 december 2006	DATE
ajfa-1752	87	3	the preceding 4 years ending 31 december 2002 to	DATE
ajfa-1752	87	4	december 2005	DATE
ajfa-1752	88	1	1966	DATE
ajfa-1752	88	2	altman	ORG
ajfa-1752	88	3	1968	DATE
ajfa-1752	88	4	1973	DATE
ajfa-1752	88	5	kalupa & kowalski	ORG
ajfa-1752	88	6	2003	DATE
ajfa-1752	88	7	aziz, emanuel & lawson	ORG
ajfa-1752	88	8	1988	DATE
ajfa-1752	89	1	one	CARDINAL
ajfa-1752	91	1	two	CARDINAL
ajfa-1752	92	1	64	CARDINAL
ajfa-1752	92	2	half	CARDINAL
ajfa-1752	92	3	32	CARDINAL
ajfa-1752	92	4	32	CARDINAL
ajfa-1752	94	1	the same fiscal years	DATE
ajfa-1752	94	2	a financial year ending	DATE
ajfa-1752	94	3	31 dec 2006	DATE
ajfa-1752	94	4	the same year	DATE
ajfa-1752	95	1	half	CARDINAL
ajfa-1752	96	1	one half	CARDINAL
ajfa-1752	96	2	16	CARDINAL
ajfa-1752	96	3	16	CARDINAL
ajfa-1752	96	4	half	CARDINAL
ajfa-1752	96	5	16	CARDINAL
ajfa-1752	96	6	16	CARDINAL
ajfa-1752	97	1	3.3	CARDINAL
ajfa-1752	98	1	asian	NORP
ajfa-1752	98	2	finance & accounting	ORG
ajfa-1752	98	3	2012	DATE
ajfa-1752	98	4	4	CARDINAL
ajfa-1752	98	5	1	CARDINAL
ajfa-1752	98	6	337	CARDINAL
ajfa-1752	104	1	1980	DATE
ajfa-1752	104	2	1	CARDINAL
ajfa-1752	104	3	0 ≤	MONEY
ajfa-1752	104	4	pearson	ORG
ajfa-1752	104	5	chi-square	PERSON
ajfa-1752	105	1	0.05	CARDINAL
ajfa-1752	107	1	2	CARDINAL
ajfa-1752	109	1	0	CARDINAL
ajfa-1752	113	1	snell	GPE
ajfa-1752	114	1	1.0	CARDINAL
ajfa-1752	115	1	0	CARDINAL
ajfa-1752	115	2	cox	ORG
ajfa-1752	115	3	snell	GPE
ajfa-1752	116	1	2005	DATE
ajfa-1752	119	1	asian	NORP
ajfa-1752	119	2	finance & accounting	ORG
ajfa-1752	119	3	2012	DATE
ajfa-1752	120	1	4	CARDINAL
ajfa-1752	120	2	1	CARDINAL
ajfa-1752	120	3	338	CARDINAL
ajfa-1752	124	1	4	CARDINAL
ajfa-1752	124	2	one	CARDINAL
ajfa-1752	125	1	50%	PERCENT
ajfa-1752	126	1	four	CARDINAL
ajfa-1752	128	1	four	CARDINAL
ajfa-1752	128	2	two	CARDINAL
ajfa-1752	128	3	one	CARDINAL
ajfa-1752	128	4	one	CARDINAL
ajfa-1752	129	1	hossari & rahman	ORG
ajfa-1752	129	2	2005	DATE
ajfa-1752	129	3	48	CARDINAL
ajfa-1752	130	1	10	CARDINAL
ajfa-1752	130	2	4	CARDINAL
ajfa-1752	130	3	4	CARDINAL
ajfa-1752	130	4	2	CARDINAL
ajfa-1752	131	1	four	CARDINAL
ajfa-1752	131	2	10	CARDINAL
ajfa-1752	131	3	hossari & rahman	ORG
ajfa-1752	131	4	2005	DATE
ajfa-1752	131	5	2	CARDINAL
ajfa-1752	133	1	2	CARDINAL
ajfa-1752	134	1	50%	PERCENT
ajfa-1752	134	2	40%	PERCENT
ajfa-1752	134	3	25%	PERCENT
ajfa-1752	134	4	40%	PERCENT
ajfa-1752	134	5	25%	PERCENT
ajfa-1752	134	6	20%	PERCENT
ajfa-1752	134	7	3	CARDINAL
ajfa-1752	134	8	89%	PERCENT
ajfa-1752	134	9	88%	PERCENT
ajfa-1752	134	10	the five years	DATE
ajfa-1752	135	1	the first year	DATE
ajfa-1752	135	2	94%	PERCENT
ajfa-1752	137	1	years 4 and 5	DATE
ajfa-1752	137	2	84% and 88%	PERCENT
ajfa-1752	138	1	asian journal of finance & accounting	ORG
ajfa-1752	138	2	2012	DATE
ajfa-1752	138	3	4	CARDINAL
ajfa-1752	138	4	1	CARDINAL
ajfa-1752	138	5	339	CARDINAL
ajfa-1752	138	6	3	CARDINAL
ajfa-1752	139	1	%) year 1 year	DATE
ajfa-1752	139	2	2 year	DATE
ajfa-1752	139	3	3 year	DATE
ajfa-1752	140	1	5yrs	CARDINAL
ajfa-1752	140	2	94	CARDINAL
ajfa-1752	140	3	94 89	TIME
ajfa-1752	140	4	94	CARDINAL
ajfa-1752	140	5	4	CARDINAL
ajfa-1752	140	6	92% and 89%	PERCENT
ajfa-1752	140	7	the five years	DATE
ajfa-1752	141	1	94%	PERCENT
ajfa-1752	141	2	year 2 and year 5	DATE
ajfa-1752	142	1	4	CARDINAL
ajfa-1752	143	1	%) year 1 year	DATE
ajfa-1752	143	2	2 year	DATE
ajfa-1752	143	3	3 year	DATE
ajfa-1752	144	1	5yrs	CARDINAL
ajfa-1752	144	2	88 94	DATE
ajfa-1752	144	3	92	CARDINAL
ajfa-1752	144	4	91 94	DATE
ajfa-1752	144	5	the five years	DATE
ajfa-1752	146	1	one	CARDINAL
ajfa-1752	146	2	the three years	DATE
ajfa-1752	146	3	88%	PERCENT
ajfa-1752	146	4	83%	PERCENT
ajfa-1752	147	1	malaysian	NORP
ajfa-1752	147	2	mohammed, li & sanda	ORG
ajfa-1752	147	3	2001	DATE
ajfa-1752	147	4	81% and 75%	PERCENT
ajfa-1752	147	5	& yatim	ORG
ajfa-1752	147	6	2001	DATE
ajfa-1752	147	7	82% and 90%	PERCENT
ajfa-1752	148	1	chi-square	PERSON
ajfa-1752	148	2	5	CARDINAL
ajfa-1752	148	3	6	CARDINAL
ajfa-1752	149	1	asian journal of finance & accounting	ORG
ajfa-1752	149	2	2012	DATE
ajfa-1752	149	3	4	CARDINAL
ajfa-1752	149	4	1	CARDINAL
ajfa-1752	149	5	340	CARDINAL
ajfa-1752	149	6	5	CARDINAL
ajfa-1752	149	7	year 1 year	DATE
ajfa-1752	149	8	2 year	DATE
ajfa-1752	149	9	4.961	CARDINAL
ajfa-1752	149	10	12.701	MONEY
ajfa-1752	149	11	22.268	CARDINAL
ajfa-1752	149	12	39.401	CARDINAL
ajfa-1752	149	13	25.523	MONEY
ajfa-1752	149	14	0.000 0.000 0.000 0.000	MONEY
ajfa-1752	149	15	pearson chi-square	PERSON
ajfa-1752	149	16	4.289	CARDINAL
ajfa-1752	149	17	19.373	CARDINAL
ajfa-1752	149	18	40.643	CARDINAL
ajfa-1752	149	19	1.000 0.975	QUANTITY
ajfa-1752	149	20	chi-square	PERSON
ajfa-1752	149	21	1.000	CARDINAL
ajfa-1752	149	22	cox & snell 0.708	ORG
ajfa-1752	149	23	0.944	CARDINAL
ajfa-1752	149	24	5	CARDINAL
ajfa-1752	149	25	all the five years	DATE
ajfa-1752	150	1	chi-square	PERSON
ajfa-1752	150	2	0.05	CARDINAL
ajfa-1752	151	1	pearson chi-square	PERSON
ajfa-1752	151	2	years 1 to 4	DATE
ajfa-1752	151	3	0.05	CARDINAL
ajfa-1752	152	1	year 5	DATE
ajfa-1752	152	2	0.045	CARDINAL
ajfa-1752	152	3	chi-square	PERSON
ajfa-1752	152	4	the same year	DATE
ajfa-1752	152	5	0.755	CARDINAL
ajfa-1752	153	1	year 5	DATE
ajfa-1752	153	2	91% and 84%	PERCENT
ajfa-1752	155	1	the cox & snell	ORG
ajfa-1752	157	1	asian journal of finance & accounting	ORG
ajfa-1752	157	2	2012	DATE
ajfa-1752	157	3	4	CARDINAL
ajfa-1752	157	4	1	CARDINAL
ajfa-1752	157	5	341	CARDINAL
ajfa-1752	157	6	6	CARDINAL
ajfa-1752	157	7	year 1 year	DATE
ajfa-1752	157	8	2 year	DATE
ajfa-1752	157	9	21.905	CARDINAL
ajfa-1752	157	10	9.083	MONEY
ajfa-1752	157	11	26.123 11.583	CARDINAL
ajfa-1752	157	12	pearson chi-square	PERSON
ajfa-1752	157	13	0.062 1.000	CARDINAL
ajfa-1752	157	14	chi-square	PERSON
ajfa-1752	157	15	26.123 11.583	CARDINAL
ajfa-1752	157	16	0.742 1.000	MONEY
ajfa-1752	157	17	0.668 0.605 0.434	MONEY
ajfa-1752	157	18	0.641	CARDINAL
ajfa-1752	157	19	0.672	CARDINAL
ajfa-1752	157	20	6	CARDINAL
ajfa-1752	157	21	chi-square	PERSON
ajfa-1752	157	22	between 89% and 92%	PERCENT
ajfa-1752	158	1	pearson	PERSON
ajfa-1752	158	2	chi-square	PERSON
ajfa-1752	158	3	the five years	DATE
ajfa-1752	159	1	four	CARDINAL
ajfa-1752	159	2	16	CARDINAL
ajfa-1752	159	3	the five years	DATE
ajfa-1752	160	1	5	CARDINAL
ajfa-1752	160	2	malaysia	GPE
ajfa-1752	161	1	ten year	DATE
ajfa-1752	161	2	64	CARDINAL
ajfa-1752	161	3	16	CARDINAL
ajfa-1752	162	1	four	CARDINAL
ajfa-1752	163	1	the five years	DATE
ajfa-1752	163	2	between 88% and 90%	PERCENT
ajfa-1752	164	1	year 4 and year 5	DATE
ajfa-1752	164	2	84% and 88%	PERCENT
ajfa-1752	164	3	84% and 90%	PERCENT
ajfa-1752	167	1	asian journal of finance & accounting	ORG
ajfa-1752	167	2	2012	DATE
ajfa-1752	167	3	4	CARDINAL
ajfa-1752	167	4	1	CARDINAL
ajfa-1752	167	5	342	CARDINAL
ajfa-1752	168	1	altman e. i.	PERSON
ajfa-1752	168	2	1968	DATE
ajfa-1752	170	1	23(4	CARDINAL
ajfa-1752	170	2	589-609	CARDINAL
ajfa-1752	170	3	halim	PERSON
ajfa-1752	170	4	ahmad h, & rohani m. r. (2008	ORG
ajfa-1752	171	1	malaysia	GPE
ajfa-1752	172	1	5,202–217 aziz	QUANTITY
ajfa-1752	172	2	lawson g	PERSON
ajfa-1752	172	3	1988	DATE
ajfa-1752	174	1	25(5	CARDINAL
ajfa-1752	174	2	419	CARDINAL
ajfa-1752	174	3	w. h.	PERSON
ajfa-1752	174	4	1966	DATE
ajfa-1752	176	1	4	CARDINAL
ajfa-1752	176	2	71	CARDINAL
ajfa-1752	177	1	scholes m.	PERSON
ajfa-1752	177	2	1973	DATE
ajfa-1752	179	1	7	CARDINAL
ajfa-1752	179	2	637	CARDINAL
ajfa-1752	180	1	casey cj	PERSON
ajfa-1752	180	2	n. j.	PERSON
ajfa-1752	180	3	1985	DATE
ajfa-1752	182	1	23(1	GPE
ajfa-1752	182	2	384401	DATE
ajfa-1752	183	1	deakin e. b.	PERSON
ajfa-1752	183	2	1972	DATE
ajfa-1752	185	1	journal of accounting research	ORG
ajfa-1752	185	2	10(1	CARDINAL
ajfa-1752	185	3	167	CARDINAL
ajfa-1752	186	1	dorsey	PERSON
ajfa-1752	186	2	edminster jo	PERSON
ajfa-1752	186	3	johnson jd	PERSON
ajfa-1752	186	4	1995	DATE
ajfa-1752	188	1	the university of mississippi	ORG
ajfa-1752	189	1	10 may, 2006	DATE
ajfa-1752	189	2	http://www.ru.lv/~peter/ida	ORG
ajfa-1752	189	3	flagg jc	PERSON
ajfa-1752	189	4	giroux ga	PERSON
ajfa-1752	189	5	wiggins ce	PERSON
ajfa-1752	190	1	1991	DATE
ajfa-1752	192	1	1(1	CARDINAL
ajfa-1752	192	2	67	CARDINAL
ajfa-1752	193	1	frydman h	ORG
ajfa-1752	193	2	altman ei, & kao	PERSON
ajfa-1752	194	1	1985	DATE
ajfa-1752	196	1	40(1	CARDINAL
ajfa-1752	196	2	269	CARDINAL
ajfa-1752	196	3	gardiner ma	PERSON
ajfa-1752	196	4	1995	DATE
ajfa-1752	198	1	73(8	CARDINAL
ajfa-1752	198	2	32	CARDINAL
ajfa-1752	199	1	gepp	ORG
ajfa-1752	199	2	kumar k	PERSON
ajfa-1752	199	3	2008	DATE
ajfa-1752	200	1	interntional research journal of financial economics	ORG
ajfa-1752	200	2	16:13-34	DATE
ajfa-1752	200	3	gilbert l	PERSON
ajfa-1752	200	4	menon k	PERSON
ajfa-1752	200	5	kb	ORG
ajfa-1752	201	1	1990	DATE
ajfa-1752	203	1	17(1	CARDINAL
ajfa-1752	203	2	161-171	CARDINAL
ajfa-1752	204	1	asian	NORP
ajfa-1752	204	2	finance & accounting	ORG
ajfa-1752	204	3	2012	DATE
ajfa-1752	204	4	4	CARDINAL
ajfa-1752	204	5	1	CARDINAL
ajfa-1752	204	6	343	CARDINAL
ajfa-1752	204	7	m. j., &	PERSON
ajfa-1752	204	8	j. e.	PERSON
ajfa-1752	204	9	1983	DATE
ajfa-1752	206	1	42(1	CARDINAL
ajfa-1752	206	2	105	CARDINAL
ajfa-1752	207	1	1978	DATE
ajfa-1752	209	1	july	DATE
ajfa-1752	209	2	39	CARDINAL
ajfa-1752	209	3	rahman s.	PERSON
ajfa-1752	209	4	2005	DATE
ajfa-1752	211	1	american academy of business	ORG
ajfa-1752	211	2	cambridge	GPE
ajfa-1752	211	3	321	CARDINAL
ajfa-1752	211	4	inman	ORG
ajfa-1752	211	5	m. k.	PERSON
ajfa-1752	211	6	1991	DATE
ajfa-1752	213	1	jan, 44	DATE
ajfa-1752	213	2	jones s	ORG
ajfa-1752	213	3	2004	DATE
ajfa-1752	214	1	1011	CARDINAL
ajfa-1752	215	1	1987	DATE
ajfa-1752	217	1	journal of business	ORG
ajfa-1752	217	2	14(4	CARDINAL
ajfa-1752	217	3	573-593	CARDINAL
ajfa-1752	218	1	koh hc	PERSON
ajfa-1752	218	2	l. n. (	PERSON
ajfa-1752	218	3	1990	DATE
ajfa-1752	220	1	journal of business	ORG
ajfa-1752	220	2	179	CARDINAL
ajfa-1752	220	3	kalupa l, & kowalski	ORG
ajfa-1752	220	4	2003	DATE
ajfa-1752	221	1	the poznan university of economics review	ORG
ajfa-1752	221	2	3(2	CARDINAL
ajfa-1752	221	3	5	CARDINAL
ajfa-1752	222	1	lev b.	DATE
ajfa-1752	222	2	1973	DATE
ajfa-1752	224	1	63	CARDINAL
ajfa-1752	225	1	http://dx.doi.org/10.2307/3665101 li	PERSON
ajfa-1752	225	2	2010	DATE
ajfa-1752	226	1	jan	GPE
ajfa-1752	226	2	137	CARDINAL
ajfa-1752	227	1	http://dx.doi.org/10.1016/j.cor.2009.04.003 lin l	PERSON
ajfa-1752	227	2	j. (	PERSON
ajfa-1752	227	3	2004	DATE
ajfa-1752	227	4	uk	GPE
ajfa-1752	228	1	14	DATE
ajfa-1752	228	2	73	CARDINAL
ajfa-1752	229	1	2001	DATE
ajfa-1752	229	2	malaysia	GPE
ajfa-1752	230	1	asian academy of management journal	ORG
ajfa-1752	230	2	6(1	CARDINAL
ajfa-1752	230	3	49	CARDINAL
ajfa-1752	231	1	mohamed s	PERSON
ajfa-1752	231	2	li aj	PERSON
ajfa-1752	231	3	a. u.	PERSON
ajfa-1752	231	4	2001	DATE
ajfa-1752	232	1	malaysia	GPE
ajfa-1752	233	1	asian academy of management journal	ORG
ajfa-1752	233	2	6(1	CARDINAL
ajfa-1752	233	3	99	CARDINAL
ajfa-1752	234	1	morris	PERSON
ajfa-1752	234	2	r.	PERSON
ajfa-1752	234	3	1998	DATE
ajfa-1752	237	1	43-45	DATE
ajfa-1752	237	2	10 may 2006	DATE
ajfa-1752	237	3	asian	NORP
ajfa-1752	237	4	finance & accounting	ORG
ajfa-1752	237	5	2012	DATE
ajfa-1752	238	1	4	CARDINAL
ajfa-1752	238	2	1	CARDINAL
ajfa-1752	238	3	344 mossman ce	QUANTITY
ajfa-1752	238	4	bell gg	PERSON
ajfa-1752	238	5	swartz lm, & turtle h.	ORG
ajfa-1752	238	6	1998	DATE
ajfa-1752	240	1	33(2	DATE
ajfa-1752	240	2	35	CARDINAL
ajfa-1752	241	1	m. j.	PERSON
ajfa-1752	241	2	1994	DATE
ajfa-1752	242	1	spss professional statistics	ORG
ajfa-1752	242	2	6.1	CARDINAL
ajfa-1752	242	3	spss inc.	ORG
ajfa-1752	243	1	chicago	GPE
ajfa-1752	243	2	j. a.	PERSON
ajfa-1752	243	3	1980	DATE
ajfa-1752	245	1	journal of accounting research	ORG
ajfa-1752	245	2	109	CARDINAL
ajfa-1752	246	1	poston k.m.	PERSON
ajfa-1752	246	2	harmon w. k.	PERSON
ajfa-1752	246	3	j. d.	PERSON
ajfa-1752	246	4	1994	DATE
ajfa-1752	248	1	41	CARDINAL
ajfa-1752	249	1	2007	DATE
ajfa-1752	251	1	3(4	CARDINAL
ajfa-1752	251	2	363	CARDINAL
ajfa-1752	252	1	jr j.p	PERSON
ajfa-1752	252	2	1993	DATE
ajfa-1752	254	1	29(1	CARDINAL
ajfa-1752	254	2	7	CARDINAL
ajfa-1752	255	1	t. (	GPE
ajfa-1752	255	2	2001	DATE
ajfa-1752	257	1	74	CARDINAL
ajfa-1752	257	2	101	CARDINAL
ajfa-1752	258	1	j.	PERSON
ajfa-1752	258	2	1987	DATE
ajfa-1752	259	1	mda	ORG
ajfa-1752	260	1	14(1	CARDINAL
ajfa-1752	260	2	27	CARDINAL
ajfa-1752	261	1	zulkarnain m.s.	PERSON
ajfa-1752	261	2	mohamad a.a.h.	PERSON
ajfa-1752	261	3	m. n., & zainal a. m.	PERSON
ajfa-1752	261	4	2001	DATE
ajfa-1752	261	5	malaysian	NORP
ajfa-1752	262	1	asian academy of management journal	ORG
ajfa-1752	262	2	6(1	CARDINAL
ajfa-1752	262	3	15-30	CARDINAL