id	sid	eid	entity	type
ajfa-2355	1	1	microsoft	ORG
ajfa-2355	1	2	2355-9249	CARDINAL
ajfa-2355	1	3	asian	NORP
ajfa-2355	1	4	finance & accounting	ORG
ajfa-2355	1	5	2012	DATE
ajfa-2355	1	6	4	CARDINAL
ajfa-2355	1	7	2	CARDINAL
ajfa-2355	1	8	263	CARDINAL
ajfa-2355	2	1	noor afza amran	PERSON
ajfa-2355	2	2	phd school of accountancy	ORG
ajfa-2355	2	3	utara	DATE
ajfa-2355	2	4	malaysia 06010	EVENT
ajfa-2355	2	5	sintok	ORG
ajfa-2355	2	6	kedah	GPE
ajfa-2355	3	1	malaysia	GPE
ajfa-2355	4	1	sep. 9, 2012	DATE
ajfa-2355	4	2	october 22, 2012	DATE
ajfa-2355	4	3	december 1, 2012	DATE
ajfa-2355	4	4	malaysia	GPE
ajfa-2355	6	1	888	CARDINAL
ajfa-2355	6	2	malaysia	GPE
ajfa-2355	6	3	2003	DATE
ajfa-2355	6	4	2007	DATE
ajfa-2355	10	1	malaysia	GPE
ajfa-2355	10	2	asian	NORP
ajfa-2355	10	3	journal of finance & accounting	ORG
ajfa-2355	10	4	2012	DATE
ajfa-2355	10	5	4	CARDINAL
ajfa-2355	10	6	2	CARDINAL
ajfa-2355	10	7	264 1	CARDINAL
ajfa-2355	12	1	ket de vries	ORG
ajfa-2355	12	2	1993	DATE
ajfa-2355	12	3	morris	ORG
ajfa-2355	12	4	williams & nel	ORG
ajfa-2355	12	5	1996	DATE
ajfa-2355	13	1	one	CARDINAL
ajfa-2355	15	1	burkart	ORG
ajfa-2355	15	2	panunzi & shleifer	ORG
ajfa-2355	15	3	2002	DATE
ajfa-2355	15	4	lee, lim & lim	ORG
ajfa-2355	15	5	2003	DATE
ajfa-2355	15	6	malaysia	GPE
ajfa-2355	17	1	chiu, & cooley	ORG
ajfa-2355	17	2	1968	DATE
ajfa-2355	17	3	daily & dollinger	ORG
ajfa-2355	17	4	1992	DATE
ajfa-2355	17	5	cole & lin	ORG
ajfa-2355	17	6	2000	DATE
ajfa-2355	18	1	villalonga	PERSON
ajfa-2355	18	2	amit	PERSON
ajfa-2355	18	3	2006	DATE
ajfa-2355	19	1	anderson	PERSON
ajfa-2355	19	2	2003	DATE
ajfa-2355	20	1	india	GPE
ajfa-2355	20	2	johl	GPE
ajfa-2355	20	3	2010	DATE
ajfa-2355	21	1	lauterbach & vaninsky	ORG
ajfa-2355	21	2	1999	DATE
ajfa-2355	22	1	chrisman	ORG
ajfa-2355	22	2	chua, & sharma	ORG
ajfa-2355	22	3	1998	DATE
ajfa-2355	22	4	gallo	ORG
ajfa-2355	22	5	1995	DATE
ajfa-2355	22	6	ibrahim	PERSON
ajfa-2355	22	7	2001	DATE
ajfa-2355	23	1	chittoor & das	ORG
ajfa-2355	23	2	2007	DATE
ajfa-2355	24	1	lee et al.	PERSON
ajfa-2355	24	2	2003	DATE
ajfa-2355	25	1	chua, chrisman & sharma	ORG
ajfa-2355	25	2	2003	DATE
ajfa-2355	26	1	taiwan	GPE
ajfa-2355	26	2	lin	PERSON
ajfa-2355	26	3	hu	PERSON
ajfa-2355	26	4	2007	DATE
ajfa-2355	27	1	malaysian	NORP
ajfa-2355	30	1	2001	DATE
ajfa-2355	32	1	bhd	ORG
ajfa-2355	35	1	malaysia	GPE
ajfa-2355	36	1	this asian journal of finance & accounting	ORG
ajfa-2355	36	2	2012	DATE
ajfa-2355	36	3	4	CARDINAL
ajfa-2355	36	4	2	CARDINAL
ajfa-2355	36	5	265	CARDINAL
ajfa-2355	40	1	second	ORDINAL
ajfa-2355	44	1	2	CARDINAL
ajfa-2355	44	2	2.1	CARDINAL
ajfa-2355	44	3	malaysia	GPE
ajfa-2355	44	4	malaysia	GPE
ajfa-2355	45	1	ow-yong & cheah	ORG
ajfa-2355	45	2	2000	DATE
ajfa-2355	46	1	shamsir jasani (	PERSON
ajfa-2355	46	2	2002	DATE
ajfa-2355	46	3	malaysian	NORP
ajfa-2355	48	1	lim goh tong	PERSON
ajfa-2355	49	1	lim	PERSON
ajfa-2355	49	2	second	ORDINAL
ajfa-2355	49	3	tan sri lim kok	PERSON
ajfa-2355	49	4	december 2003	DATE
ajfa-2355	51	1	kt lim	PERSON
ajfa-2355	51	2	55-year-old	DATE
ajfa-2355	51	3	recent years	DATE
ajfa-2355	52	1	kt lim	PERSON
ajfa-2355	52	2	justin leong 28	PERSON
ajfa-2355	52	3	2007	DATE
ajfa-2355	52	4	october 24	DATE
ajfa-2355	53	1	chinese	NORP
ajfa-2355	54	1	bumiputera companies	ORG
ajfa-2355	54	2	today	DATE
ajfa-2355	54	3	tunku abdullah tuanku	PERSON
ajfa-2355	54	4	abdul rahman	PERSON
ajfa-2355	54	5	sapura holdings	ORG
ajfa-2355	54	6	bhd	ORG
ajfa-2355	54	7	abdul kadir	PERSON
ajfa-2355	55	1	second	ORDINAL
ajfa-2355	55	2	2002	DATE
ajfa-2355	56	1	habib jewel bhd.	PERSON
ajfa-2355	56	2	one	CARDINAL
ajfa-2355	57	1	habib mohammad	PERSON
ajfa-2355	57	2	1953	DATE
ajfa-2355	57	3	penang	GPE
ajfa-2355	58	1	1988	DATE
ajfa-2355	58	2	meer sadik	PERSON
ajfa-2355	59	1	indian	NORP
ajfa-2355	59	2	malaysia	GPE
ajfa-2355	59	3	kaj chortimall	ORG
ajfa-2355	60	1	third	ORDINAL
ajfa-2355	61	1	chinese	NORP
ajfa-2355	61	2	bumiputera companies	ORG
ajfa-2355	61	3	indian	NORP
ajfa-2355	61	4	one	CARDINAL
ajfa-2355	62	1	indian	NORP
ajfa-2355	62	2	2001	DATE
ajfa-2355	64	1	2009	DATE
ajfa-2355	65	1	asian journal of finance & accounting	ORG
ajfa-2355	65	2	2012	DATE
ajfa-2355	65	3	4	CARDINAL
ajfa-2355	65	4	2	CARDINAL
ajfa-2355	65	5	266 2.2	CARDINAL
ajfa-2355	65	6	chung	ORG
ajfa-2355	65	7	rogers & owers	ORG
ajfa-2355	65	8	1987	DATE
ajfa-2355	66	1	carlson, 1961	ORG
ajfa-2355	67	1	davis	ORG
ajfa-2355	67	2	schoorman & donaldson	ORG
ajfa-2355	67	3	1997	DATE
ajfa-2355	68	1	1968	DATE
ajfa-2355	68	2	daily & dollinger	ORG
ajfa-2355	68	3	1992	DATE
ajfa-2355	68	4	2000	DATE
ajfa-2355	70	1	75%	PERCENT
ajfa-2355	70	2	1968	DATE
ajfa-2355	71	1	us	GPE
ajfa-2355	71	2	anderson	PERSON
ajfa-2355	71	3	2003	DATE
ajfa-2355	71	4	tobin	ORG
ajfa-2355	72	1	villalonga	PERSON
ajfa-2355	72	2	amit	PERSON
ajfa-2355	72	3	2006	DATE
ajfa-2355	72	4	us	GPE
ajfa-2355	75	1	miller & breton-miller	ORG
ajfa-2355	75	2	2006	DATE
ajfa-2355	76	1	anderson	PERSON
ajfa-2355	76	2	2003	DATE
ajfa-2355	77	1	daily	DATE
ajfa-2355	77	2	1992	DATE
ajfa-2355	79	1	adams	ORG
ajfa-2355	79	2	almeida	PERSON
ajfa-2355	79	3	ferreira	PERSON
ajfa-2355	79	4	2009	DATE
ajfa-2355	81	1	khorana &	ORG
ajfa-2355	81	2	2000	DATE
ajfa-2355	81	3	three-year	DATE
ajfa-2355	82	1	india	GPE
ajfa-2355	82	2	johl et al	PERSON
ajfa-2355	83	1	2010	DATE
ajfa-2355	87	1	lauterbach	PERSON
ajfa-2355	87	2	vaninsky	PERSON
ajfa-2355	87	3	1999	DATE
ajfa-2355	89	1	asian journal of finance & accounting	ORG
ajfa-2355	89	2	2012	DATE
ajfa-2355	89	3	4	CARDINAL
ajfa-2355	89	4	2	CARDINAL
ajfa-2355	89	5	267	CARDINAL
ajfa-2355	89	6	sharma, chrisman & chua	ORG
ajfa-2355	89	7	1997	DATE
ajfa-2355	90	1	lee et al.	PERSON
ajfa-2355	90	2	2003	DATE
ajfa-2355	91	1	taiwan	GPE
ajfa-2355	91	2	lin	PERSON
ajfa-2355	91	3	hu	PERSON
ajfa-2355	91	4	2007	DATE
ajfa-2355	93	1	helmich & brown	ORG
ajfa-2355	93	2	1972	DATE
ajfa-2355	95	1	1987	DATE
ajfa-2355	96	1	mason	GPE
ajfa-2355	96	2	1984	DATE
ajfa-2355	98	1	malaysian	NORP
ajfa-2355	101	1	3	CARDINAL
ajfa-2355	101	2	3.1	CARDINAL
ajfa-2355	101	3	2003	DATE
ajfa-2355	101	4	888	CARDINAL
ajfa-2355	103	1	annual	DATE
ajfa-2355	103	2	thomson financial datastream	ORG
ajfa-2355	103	3	advance1	PRODUCT
ajfa-2355	103	4	3.2	CARDINAL
ajfa-2355	106	1	1	CARDINAL
ajfa-2355	107	1	sultanah bahiyah	GPE
ajfa-2355	107	2	universiti utara malaysia	PERSON
ajfa-2355	108	1	the thomson financial datastream advance	ORG
ajfa-2355	109	1	asian journal of finance & accounting	ORG
ajfa-2355	109	2	2012	DATE
ajfa-2355	109	3	4	CARDINAL
ajfa-2355	109	4	2	CARDINAL
ajfa-2355	109	5	268	CARDINAL
ajfa-2355	110	1	3.3	CARDINAL
ajfa-2355	110	2	3.3.1	CARDINAL
ajfa-2355	110	3	first	ORDINAL
ajfa-2355	110	4	sonfield & lussier,	ORG
ajfa-2355	110	5	2004	DATE
ajfa-2355	111	1	chen	PERSON
ajfa-2355	111	2	chen & cheng	ORG
ajfa-2355	111	3	2008	DATE
ajfa-2355	112	1	harris & raviv	ORG
ajfa-2355	112	2	1991	DATE
ajfa-2355	112	3	jensen	PERSON
ajfa-2355	112	4	1986	DATE
ajfa-2355	113	1	2004	DATE
ajfa-2355	114	1	jensen	PERSON
ajfa-2355	114	2	1986	DATE
ajfa-2355	115	1	3.3.2	CARDINAL
ajfa-2355	115	2	evans	ORG
ajfa-2355	115	3	1987a	DATE
ajfa-2355	116	1	evans	NORP
ajfa-2355	116	2	1987b	DATE
ajfa-2355	117	1	dunne & hughes	ORG
ajfa-2355	117	2	1994	DATE
ajfa-2355	118	1	ward & mendoza	ORG
ajfa-2355	118	2	1996	DATE
ajfa-2355	119	1	dunne & hughes	ORG
ajfa-2355	119	2	1994	DATE
ajfa-2355	120	1	asian	NORP
ajfa-2355	120	2	finance & accounting	ORG
ajfa-2355	120	3	2012	DATE
ajfa-2355	120	4	4	CARDINAL
ajfa-2355	120	5	2	CARDINAL
ajfa-2355	120	6	269	CARDINAL
ajfa-2355	120	7	1997	DATE
ajfa-2355	121	1	daily & dollinger	ORG
ajfa-2355	121	2	1992	DATE
ajfa-2355	122	1	1993	DATE
ajfa-2355	123	1	1972	DATE
ajfa-2355	123	2	1961	DATE
ajfa-2355	124	1	davis & lyden	ORG
ajfa-2355	124	2	1997	DATE
ajfa-2355	126	1	tam & tan	ORG
ajfa-2355	126	2	2007	DATE
ajfa-2355	127	1	taiwan	GPE
ajfa-2355	127	2	2006	DATE
ajfa-2355	128	1	haniffa	PERSON
ajfa-2355	128	2	2006	DATE
ajfa-2355	130	1	3.4	CARDINAL
ajfa-2355	130	2	0	CARDINAL
ajfa-2355	130	3	1	CARDINAL
ajfa-2355	132	1	four	CARDINAL
ajfa-2355	137	1	two	CARDINAL
ajfa-2355	138	1	tobin	PERSON
ajfa-2355	140	1	4	CARDINAL
ajfa-2355	140	2	4.1	CARDINAL
ajfa-2355	140	3	1	CARDINAL
ajfa-2355	141	1	650	CARDINAL
ajfa-2355	141	2	second	ORDINAL
ajfa-2355	141	3	238	CARDINAL
ajfa-2355	141	4	26.8	CARDINAL
ajfa-2355	141	5	888 100.0 asian	MONEY
ajfa-2355	141	6	finance & accounting	ORG
ajfa-2355	141	7	2012	DATE
ajfa-2355	141	8	4	CARDINAL
ajfa-2355	141	9	2	CARDINAL
ajfa-2355	141	10	270	CARDINAL
ajfa-2355	141	11	1	CARDINAL
ajfa-2355	141	12	second	ORDINAL
ajfa-2355	142	1	650	CARDINAL
ajfa-2355	142	2	73.2%	PERCENT
ajfa-2355	142	3	238	CARDINAL
ajfa-2355	142	4	26.8%	PERCENT
ajfa-2355	142	5	second	ORDINAL
ajfa-2355	143	1	2	CARDINAL
ajfa-2355	144	1	1st	ORDINAL
ajfa-2355	144	2	575	CARDINAL
ajfa-2355	144	3	2nd	ORDINAL
ajfa-2355	144	4	313 35.2	CARDINAL
ajfa-2355	144	5	888 100.0	CARDINAL
ajfa-2355	144	6	883 99.4	CARDINAL
ajfa-2355	144	7	5 .6	CARDINAL
ajfa-2355	144	8	888 100.0	CARDINAL
ajfa-2355	144	9	2	CARDINAL
ajfa-2355	144	10	64.8%	PERCENT
ajfa-2355	144	11	575	CARDINAL
ajfa-2355	144	12	first	ORDINAL
ajfa-2355	144	13	malaysian	NORP
ajfa-2355	145	1	second	ORDINAL
ajfa-2355	145	2	35.2%	PERCENT
ajfa-2355	145	3	313	CARDINAL
ajfa-2355	146	1	malaysian	NORP
ajfa-2355	146	2	the 1st	DATE
ajfa-2355	146	3	malaysian	NORP
ajfa-2355	147	1	second	ORDINAL
ajfa-2355	149	1	2	CARDINAL
ajfa-2355	149	2	malaysia	GPE
ajfa-2355	150	1	99.4%	PERCENT
ajfa-2355	150	2	883	CARDINAL
ajfa-2355	151	1	0.6%	PERCENT
ajfa-2355	151	2	5	CARDINAL
ajfa-2355	153	1	asian journal of finance & accounting	ORG
ajfa-2355	153	2	2012	DATE
ajfa-2355	153	3	4	CARDINAL
ajfa-2355	153	4	2	CARDINAL
ajfa-2355	153	5	271 4.2	CARDINAL
ajfa-2355	153	6	3	CARDINAL
ajfa-2355	153	7	pearson	ORG
ajfa-2355	154	1	t s p	ORG
ajfa-2355	155	1	o	DATE
ajfa-2355	155	2	t h e r s	ORG
ajfa-2355	155	3	1 eps	QUANTITY
ajfa-2355	155	4	1	CARDINAL
ajfa-2355	156	1	1	CARDINAL
ajfa-2355	156	2	.04 -.02 1	CARDINAL
ajfa-2355	156	3	1	CARDINAL
ajfa-2355	156	4	1	CARDINAL
ajfa-2355	156	5	1	CARDINAL
ajfa-2355	156	6	1	CARDINAL
ajfa-2355	156	7	1	CARDINAL
ajfa-2355	156	8	oth=other industries	ORG
ajfa-2355	158	1	.001	CARDINAL
ajfa-2355	158	2	3	CARDINAL
ajfa-2355	159	1	tobin	ORG
ajfa-2355	159	2	1 percent	PERCENT
ajfa-2355	159	3	5 percent	PERCENT
ajfa-2355	161	1	tobin	PERSON
ajfa-2355	163	1	asian journal of finance & accounting	ORG
ajfa-2355	163	2	2012	DATE
ajfa-2355	163	3	4	CARDINAL
ajfa-2355	163	4	2	CARDINAL
ajfa-2355	163	5	272	CARDINAL
ajfa-2355	163	6	4.4	CARDINAL
ajfa-2355	163	7	4	CARDINAL
ajfa-2355	163	8	eps coef	PERSON
ajfa-2355	164	1	coef	PERSON
ajfa-2355	167	1	0.919	CARDINAL
ajfa-2355	167	2	0.951	CARDINAL
ajfa-2355	167	3	0.001	CARDINAL
ajfa-2355	167	4	.0241345	ORG
ajfa-2355	168	1	0.001	CARDINAL
ajfa-2355	168	2	0.165	CARDINAL
ajfa-2355	168	3	0.000	CARDINAL
ajfa-2355	168	4	0.028	CARDINAL
ajfa-2355	169	1	0.620	CARDINAL
ajfa-2355	169	2	24.21 18.00 adj	QUANTITY
ajfa-2355	170	1	23.00 16.69	CARDINAL
ajfa-2355	170	2	oth=other industries	ORG
ajfa-2355	173	1	.001	CARDINAL
ajfa-2355	173	2	4	CARDINAL
ajfa-2355	176	1	1968	DATE
ajfa-2355	176	2	anderson	PERSON
ajfa-2355	176	3	reeb	ORG
ajfa-2355	176	4	2003	DATE
ajfa-2355	180	1	1961	DATE
ajfa-2355	183	1	dunne & hughes	ORG
ajfa-2355	183	2	1994	DATE
ajfa-2355	184	1	1997	DATE
ajfa-2355	185	1	eps. asian journal of finance & accounting	ORG
ajfa-2355	185	2	2012	DATE
ajfa-2355	186	1	4	CARDINAL
ajfa-2355	186	2	2	CARDINAL
ajfa-2355	186	3	273	CARDINAL
ajfa-2355	187	1	5	CARDINAL
ajfa-2355	187	2	tobin	ORG
ajfa-2355	187	3	eps coef	PERSON
ajfa-2355	188	1	coef	PERSON
ajfa-2355	189	1	0.009	CARDINAL
ajfa-2355	189	2	0.047	CARDINAL
ajfa-2355	189	3	0.295 ip	PERCENT
ajfa-2355	189	4	0.744	CARDINAL
ajfa-2355	189	5	0.866	CARDINAL
ajfa-2355	189	6	0.081	CARDINAL
ajfa-2355	189	7	0.019	CARDINAL
ajfa-2355	189	8	0.074	CARDINAL
ajfa-2355	189	9	0.438	CARDINAL
ajfa-2355	189	10	1.261349	CARDINAL
ajfa-2355	189	11	0.010	CARDINAL
ajfa-2355	189	12	21.30	CARDINAL
ajfa-2355	190	1	18.89 14.45	CARDINAL
ajfa-2355	190	2	oth=other industries	ORG
ajfa-2355	192	1	.001	CARDINAL
ajfa-2355	198	1	5	CARDINAL
ajfa-2355	202	1	asian	NORP
ajfa-2355	202	2	finance & accounting	ORG
ajfa-2355	202	3	2012	DATE
ajfa-2355	202	4	4	CARDINAL
ajfa-2355	202	5	2	CARDINAL
ajfa-2355	202	6	274	CARDINAL
ajfa-2355	204	1	adams	PERSON
ajfa-2355	204	2	r.	NORP
ajfa-2355	204	3	almeida, h., & ferreira	ORG
ajfa-2355	204	4	2009	DATE
ajfa-2355	206	1	16(1	CARDINAL
ajfa-2355	206	2	136-150	CARDINAL
ajfa-2355	207	1	anderson	PERSON
ajfa-2355	207	2	r. c.	PERSON
ajfa-2355	207	3	d. m.	PERSON
ajfa-2355	207	4	2003	DATE
ajfa-2355	209	1	58(3	DATE
ajfa-2355	209	2	1301-1328	DATE
ajfa-2355	210	1	j.s.	GPE
ajfa-2355	210	2	cole,	GPE
ajfa-2355	210	3	r.a.	GPE
ajfa-2355	210	4	& lin	PERSON
ajfa-2355	210	5	j. w.	PERSON
ajfa-2355	210	6	2000	DATE
ajfa-2355	212	1	81	CARDINAL
ajfa-2355	213	1	w.	PERSON
ajfa-2355	213	2	1997	DATE
ajfa-2355	215	1	the academy of management journal	ORG
ajfa-2355	215	2	40(1	CARDINAL
ajfa-2355	215	3	152	CARDINAL
ajfa-2355	216	1	burkart	ORG
ajfa-2355	216	2	m., panunzi	ORG
ajfa-2355	216	3	f., & shleifer	ORG
ajfa-2355	216	4	a.	PERSON
ajfa-2355	216	5	2002	DATE
ajfa-2355	218	1	harvard institute of economic research	ORG
ajfa-2355	218	2	february	DATE
ajfa-2355	218	3	1	CARDINAL
ajfa-2355	219	1	chen	PERSON
ajfa-2355	219	2	m. y.	PERSON
ajfa-2355	219	3	2006	DATE
ajfa-2355	221	1	161	CARDINAL
ajfa-2355	222	1	chen	PERSON
ajfa-2355	222	2	s.	PERSON
ajfa-2355	222	3	chen	PERSON
ajfa-2355	222	4	x.	GPE
ajfa-2355	222	5	q.	PERSON
ajfa-2355	222	6	2008	DATE
ajfa-2355	224	1	46(3	CARDINAL
ajfa-2355	224	2	499	CARDINAL
ajfa-2355	225	1	r., & das	ORG
ajfa-2355	225	2	r.	PERSON
ajfa-2355	225	3	2007	DATE
ajfa-2355	227	1	20(1	CARDINAL
ajfa-2355	227	2	65	CARDINAL
ajfa-2355	228	1	chrisman	PERSON
ajfa-2355	228	2	j. j.	PERSON
ajfa-2355	228	3	j. h., & sharma	ORG
ajfa-2355	228	4	1998	DATE
ajfa-2355	230	1	35	CARDINAL
ajfa-2355	231	1	chua	ORG
ajfa-2355	231	2	j. h.	PERSON
ajfa-2355	231	3	chrisman	PERSON
ajfa-2355	231	4	j. j.	PERSON
ajfa-2355	231	5	2003	DATE
ajfa-2355	233	1	16(2	CARDINAL
ajfa-2355	233	2	89	CARDINAL
ajfa-2355	234	1	chung	ORG
ajfa-2355	234	2	k.	PERSON
ajfa-2355	234	3	r., & owers	ORG
ajfa-2355	234	4	j. (	ORG
ajfa-2355	234	5	1987	DATE
ajfa-2355	236	1	academy of management executive	ORG
ajfa-2355	236	2	1	CARDINAL
ajfa-2355	236	3	323	CARDINAL
ajfa-2355	236	4	church	ORG
ajfa-2355	236	5	r. a.	PERSON
ajfa-2355	236	6	1993	DATE
ajfa-2355	238	1	17-43	CARDINAL
ajfa-2355	239	1	daily	DATE
ajfa-2355	239	2	c. m.	PERSON
ajfa-2355	239	3	m. j.	PERSON
ajfa-2355	239	4	1992	DATE
ajfa-2355	241	1	5(2	CARDINAL
ajfa-2355	241	2	11	CARDINAL
ajfa-2355	242	1	davis	PERSON
ajfa-2355	242	2	j. h.	PERSON
ajfa-2355	242	3	f. d.	PERSON
ajfa-2355	242	4	& donaldson	ORG
ajfa-2355	242	5	1997	DATE
ajfa-2355	244	1	academy of management review	ORG
ajfa-2355	244	2	22(1	TIME
ajfa-2355	244	3	20	CARDINAL
ajfa-2355	245	1	dunne	ORG
ajfa-2355	245	2	a.	PERSON
ajfa-2355	245	3	1994	DATE
ajfa-2355	246	1	the 1980s	DATE
ajfa-2355	247	1	115	CARDINAL
ajfa-2355	248	1	evans	ORG
ajfa-2355	248	2	d. s.	PERSON
ajfa-2355	248	3	1987a	DATE
ajfa-2355	249	1	100	CARDINAL
ajfa-2355	250	1	journal of industrial economics	ORG
ajfa-2355	250	2	35(4	CARDINAL
ajfa-2355	250	3	567	CARDINAL
ajfa-2355	250	4	asian	NORP
ajfa-2355	250	5	finance & accounting	ORG
ajfa-2355	250	6	2012	DATE
ajfa-2355	250	7	4	CARDINAL
ajfa-2355	250	8	2	CARDINAL
ajfa-2355	250	9	d. s.	PERSON
ajfa-2355	252	1	95(4	CARDINAL
ajfa-2355	252	2	657-674	CARDINAL
ajfa-2355	253	1	fosberg, r.h.	ORG
ajfa-2355	253	2	2004	DATE
ajfa-2355	255	1	4(1	CARDINAL
ajfa-2355	255	2	31	CARDINAL
ajfa-2355	256	1	gallo	ORG
ajfa-2355	256	2	m. a.	PERSON
ajfa-2355	256	3	1995	DATE
ajfa-2355	257	1	spain	GPE
ajfa-2355	257	2	thousand	CARDINAL
ajfa-2355	258	1	8(4	CARDINAL
ajfa-2355	258	2	245	CARDINAL
ajfa-2355	259	1	gomez	PERSON
ajfa-2355	259	2	e. t.	PERSON
ajfa-2355	259	3	2001	DATE
ajfa-2355	259	4	may 14	DATE
ajfa-2355	261	1	24	CARDINAL
ajfa-2355	262	1	hambrick	PERSON
ajfa-2355	262	2	d. c., & mason	GPE
ajfa-2355	262	3	p. a.	PERSON
ajfa-2355	262	4	1984	DATE
ajfa-2355	264	1	the academy of management review	ORG
ajfa-2355	264	2	9(2	CARDINAL
ajfa-2355	264	3	193	CARDINAL
ajfa-2355	265	1	haniffa	PERSON
ajfa-2355	265	2	r. m.	PERSON
ajfa-2355	265	3	2006	DATE
ajfa-2355	266	1	malaysian	NORP
ajfa-2355	267	1	journal of business finance	ORG
ajfa-2355	267	2	1034-1062	CARDINAL
ajfa-2355	268	1	harris	ORG
ajfa-2355	268	2	m., & raviv, a. (	ORG
ajfa-2355	268	3	1991	DATE
ajfa-2355	270	1	46(1	CARDINAL
ajfa-2355	270	2	297	CARDINAL
ajfa-2355	271	1	d.	NORP
ajfa-2355	271	2	davis	ORG
ajfa-2355	271	3	p. s.	PERSON
ajfa-2355	271	4	j. a. (	PERSON
ajfa-2355	271	5	1997	DATE
ajfa-2355	273	1	373	CARDINAL
ajfa-2355	274	1	helmich	PERSON
ajfa-2355	274	2	d.l.	GPE
ajfa-2355	274	3	w.b.	GPE
ajfa-2355	274	4	1972	DATE
ajfa-2355	276	1	quarterly	DATE
ajfa-2355	276	2	17(3	CARDINAL
ajfa-2355	276	3	371	CARDINAL
ajfa-2355	277	1	ibrahim	PERSON
ajfa-2355	277	2	a.b.	GPE
ajfa-2355	277	3	soufani, k., & lam	PERSON
ajfa-2355	277	4	2001	DATE
ajfa-2355	279	1	14(3	CARDINAL
ajfa-2355	279	2	245	CARDINAL
ajfa-2355	280	1	n., khorana, a.	ORG
ajfa-2355	280	2	nelling	GPE
ajfa-2355	280	3	e., & covin	ORG
ajfa-2355	280	4	j. (	PERSON
ajfa-2355	280	5	2000	DATE
ajfa-2355	282	1	1215	CARDINAL
ajfa-2355	283	1	jensen	PERSON
ajfa-2355	283	2	m.c.	PERSON
ajfa-2355	283	3	1986	DATE
ajfa-2355	285	1	the american economic review	ORG
ajfa-2355	285	2	76(2	CARDINAL
ajfa-2355	285	3	323	CARDINAL
ajfa-2355	286	1	johl	PERSON
ajfa-2355	286	2	s.	PERSON
ajfa-2355	286	3	b., & joshi	ORG
ajfa-2355	286	4	2010	DATE
ajfa-2355	287	1	indian	NORP
ajfa-2355	288	1	british accounting association	ORG
ajfa-2355	288	2	cardiff city hall	GPE
ajfa-2355	288	3	united kingdom	GPE
ajfa-2355	289	1	kesner	PERSON
ajfa-2355	289	2	i. f., & sebora	PERSON
ajfa-2355	289	3	t. c.	GPE
ajfa-2355	289	4	1994	DATE
ajfa-2355	291	1	journal of management	ORG
ajfa-2355	291	2	20(2	CARDINAL
ajfa-2355	291	3	327	CARDINAL
ajfa-2355	291	4	r. d.	PERSON
ajfa-2355	291	5	1987	DATE
ajfa-2355	293	1	quarterly	DATE
ajfa-2355	293	2	32(2	CARDINAL
ajfa-2355	293	3	163	CARDINAL
ajfa-2355	294	1	b., & vaninsky	ORG
ajfa-2355	294	2	a.	PERSON
ajfa-2355	294	3	1999	DATE
ajfa-2355	295	1	israel	GPE
ajfa-2355	296	1	journal of management	ORG
ajfa-2355	296	2	3(2	CARDINAL
ajfa-2355	296	3	189	CARDINAL
ajfa-2355	297	1	lee	PERSON
ajfa-2355	297	2	d. s.	PERSON
ajfa-2355	297	3	lim	PERSON
ajfa-2355	297	4	g. h.	PERSON
ajfa-2355	297	5	w. s.	PERSON
ajfa-2355	297	6	2003	DATE
ajfa-2355	299	1	academy of management review	ORG
ajfa-2355	299	2	28(4	CARDINAL
ajfa-2355	299	3	657	CARDINAL
ajfa-2355	300	1	asian	NORP
ajfa-2355	300	2	finance & accounting	ORG
ajfa-2355	300	3	2012	DATE
ajfa-2355	300	4	4	CARDINAL
ajfa-2355	300	5	2	CARDINAL
ajfa-2355	300	6	s. h., & hu	ORG
ajfa-2355	300	7	s. y.	PERSON
ajfa-2355	300	8	2007	DATE
ajfa-2355	303	1	15(6	CARDINAL
ajfa-2355	303	2	1348-1362	CARDINAL
ajfa-2355	304	1	r. n.	PERSON
ajfa-2355	304	2	m. c.	PERSON
ajfa-2355	304	3	2004	DATE
ajfa-2355	306	1	american journal of business	ORG
ajfa-2355	306	2	47	CARDINAL
ajfa-2355	307	1	miller	ORG
ajfa-2355	307	2	d., & breton-miller	ORG
ajfa-2355	307	3	i.l.	GPE
ajfa-2355	307	4	2006	DATE
ajfa-2355	309	1	19(1	CARDINAL
ajfa-2355	309	2	73	CARDINAL
ajfa-2355	310	1	monsen	ORG
ajfa-2355	310	2	r.	NORP
ajfa-2355	310	3	chiu	PERSON
ajfa-2355	310	4	j. s.	PERSON
ajfa-2355	310	5	1968	DATE
ajfa-2355	312	1	quarterly	DATE
ajfa-2355	312	2	435	CARDINAL
ajfa-2355	313	1	morris	PERSON
ajfa-2355	313	2	m. h.	PERSON
ajfa-2355	313	3	williams	PERSON
ajfa-2355	313	4	r. w.	PERSON
ajfa-2355	313	5	& nel	ORG
ajfa-2355	313	6	d. (1996	ORG
ajfa-2355	315	1	2(3	CARDINAL
ajfa-2355	315	2	68-81	CARDINAL
ajfa-2355	316	1	myers	ORG
ajfa-2355	316	2	s. c.	PERSON
ajfa-2355	316	3	1984	DATE
ajfa-2355	318	1	39(3	CARDINAL
ajfa-2355	318	2	575-592	CARDINAL
ajfa-2355	319	1	c.y. k. (	PERSON
ajfa-2355	319	2	2002	DATE
ajfa-2355	320	1	asian	NORP
ajfa-2355	321	1	malaysian	NORP
ajfa-2355	321	2	2	CARDINAL
ajfa-2355	321	3	27	DATE
ajfa-2355	322	1	ow-yong	PERSON
ajfa-2355	322	2	k., & cheah	ORG
ajfa-2355	322	3	k. g.	PERSON
ajfa-2355	322	4	2000	DATE
ajfa-2355	323	1	malaysia	GPE
ajfa-2355	323	2	uk	GPE
ajfa-2355	323	3	8(2	CARDINAL
ajfa-2355	323	4	125	CARDINAL
ajfa-2355	324	1	ping	ORG
ajfa-2355	324	2	l. p.	PERSON
ajfa-2355	324	3	2001	DATE
ajfa-2355	324	4	april 9	DATE
ajfa-2355	325	1	chinese	NORP
ajfa-2355	326	1	23	CARDINAL
ajfa-2355	327	1	t.l.	GPE
ajfa-2355	327	2	2009	DATE
ajfa-2355	327	3	april 24	DATE
ajfa-2355	329	1	24	CARDINAL
ajfa-2355	330	1	shamsir jasani grant thornton.	PERSON
ajfa-2355	331	1	2002	DATE
ajfa-2355	332	1	1-8	CARDINAL
ajfa-2355	332	2	chrisman	PERSON
ajfa-2355	332	3	j. j.	PERSON
ajfa-2355	332	4	j. h. (	PERSON
ajfa-2355	334	1	10(1	CARDINAL
ajfa-2355	334	2	1-35	CARDINAL
ajfa-2355	334	3	sonfield	PERSON
ajfa-2355	334	4	m. c.	PERSON
ajfa-2355	334	5	r. n.	PERSON
ajfa-2355	334	6	2004	DATE
ajfa-2355	335	1	first	ORDINAL
ajfa-2355	335	2	second	ORDINAL
ajfa-2355	335	3	third	ORDINAL
ajfa-2355	336	1	17	CARDINAL
ajfa-2355	336	2	189	CARDINAL
ajfa-2355	337	1	m. g. s.	PERSON
ajfa-2355	337	2	2007	DATE
ajfa-2355	338	1	malaysia	GPE
ajfa-2355	339	1	208	CARDINAL
ajfa-2355	339	2	222	CARDINAL
ajfa-2355	340	1	d. b.	PERSON
ajfa-2355	340	2	1961	DATE
ajfa-2355	342	1	quarterly	DATE
ajfa-2355	342	2	6(2	CARDINAL
ajfa-2355	342	3	228	CARDINAL
ajfa-2355	343	1	b., & amit	ORG
ajfa-2355	343	2	r. (	PERSON
ajfa-2355	343	3	2006	DATE
ajfa-2355	345	1	journal of financial economics	ORG
ajfa-2355	345	2	385	CARDINAL
ajfa-2355	346	1	j., & mendoza	ORG
ajfa-2355	346	2	1996	DATE
ajfa-2355	348	1	9	CARDINAL
ajfa-2355	348	2	167	CARDINAL