id	sid	eid	entity	type
ajfa-2787	1	1	microsoft	ORG
ajfa-2787	1	2	2787-10789	CARDINAL
ajfa-2787	1	3	asian	NORP
ajfa-2787	1	4	finance & accounting	ORG
ajfa-2787	1	5	5	CARDINAL
ajfa-2787	1	6	1	CARDINAL
ajfa-2787	1	7	iran	GPE
ajfa-2787	1	8	banimahd department of accounting	ORG
ajfa-2787	1	9	islamic azad university (iau	ORG
ajfa-2787	1	10	tehran	GPE
ajfa-2787	1	11	iran	GPE
ajfa-2787	1	12	98-91	CARDINAL
ajfa-2787	1	13	zahra poorzamani department	PERSON
ajfa-2787	1	14	islamic azad university (iau	ORG
ajfa-2787	1	15	tehran	GPE
ajfa-2787	1	16	iran	GPE
ajfa-2787	1	17	98-91-2350	CARDINAL
ajfa-2787	2	1	saeid ali ahmadi	PERSON
ajfa-2787	2	2	islamic azad university (iau	ORG
ajfa-2787	2	3	tehran	GPE
ajfa-2787	2	4	iran	GPE
ajfa-2787	2	5	98-91-6364	CARDINAL
ajfa-2787	2	6	3340	CARDINAL
ajfa-2787	3	1	dec. 2, 2012	DATE
ajfa-2787	3	2	january 30, 2013	DATE
ajfa-2787	3	3	june 1, 2013	DATE
ajfa-2787	3	4	iranian	NORP
ajfa-2787	4	1	156	CARDINAL
ajfa-2787	4	2	the tehran stock exchange	ORG
ajfa-2787	4	3	10 year	DATE
ajfa-2787	12	1	asian	NORP
ajfa-2787	12	2	finance & accounting	ORG
ajfa-2787	12	3	5	CARDINAL
ajfa-2787	12	4	1	CARDINAL
ajfa-2787	12	5	iran	GPE
ajfa-2787	14	1	iran	GPE
ajfa-2787	15	1	asian	NORP
ajfa-2787	15	2	finance & accounting	ORG
ajfa-2787	15	3	5	CARDINAL
ajfa-2787	15	4	1	CARDINAL
ajfa-2787	15	5	91 1	CARDINAL
ajfa-2787	16	1	recent years	DATE
ajfa-2787	17	1	1999	DATE
ajfa-2787	17	2	barth et al.	PERSON
ajfa-2787	17	3	2001	DATE
ajfa-2787	17	4	watts	LOC
ajfa-2787	17	5	2001	DATE
ajfa-2787	17	6	lee	PERSON
ajfa-2787	17	7	wang	PERSON
ajfa-2787	17	8	2003	DATE
ajfa-2787	18	1	1999	DATE
ajfa-2787	19	1	2006	DATE
ajfa-2787	20	1	iran	GPE
ajfa-2787	21	1	gaas	PERSON
ajfa-2787	21	2	lin	PERSON
ajfa-2787	21	3	2009	DATE
ajfa-2787	28	1	tehran stock exchange	ORG
ajfa-2787	29	1	iran	GPE
ajfa-2787	35	1	iranian	NORP
ajfa-2787	37	1	2001	DATE
ajfa-2787	37	2	iran	GPE
ajfa-2787	37	3	iranian	NORP
ajfa-2787	39	1	asian	NORP
ajfa-2787	39	2	finance & accounting	ORG
ajfa-2787	39	3	5	CARDINAL
ajfa-2787	39	4	1	CARDINAL
ajfa-2787	40	1	first	ORDINAL
ajfa-2787	40	2	lin	PERSON
ajfa-2787	40	3	2009	DATE
ajfa-2787	42	1	lin	PERSON
ajfa-2787	42	2	2009	DATE
ajfa-2787	43	1	second	ORDINAL
ajfa-2787	43	2	iran	GPE
ajfa-2787	44	1	iran	GPE
ajfa-2787	45	1	iran	GPE
ajfa-2787	48	1	section 2	LAW
ajfa-2787	48	2	iran	GPE
ajfa-2787	49	1	3	CARDINAL
ajfa-2787	50	1	section 4	LAW
ajfa-2787	51	1	section 5	LAW
ajfa-2787	52	1	6	CARDINAL
ajfa-2787	53	1	section 7	LAW
ajfa-2787	54	1	section 8	LAW
ajfa-2787	55	1	2.	CARDINAL
ajfa-2787	55	2	iran	GPE
ajfa-2787	55	3	iran	GPE
ajfa-2787	56	1	1983	DATE
ajfa-2787	56	2	iran	GPE
ajfa-2787	57	1	2.1	CARDINAL
ajfa-2787	57	2	1987	DATE
ajfa-2787	57	3	iran	GPE
ajfa-2787	59	1	iran	GPE
ajfa-2787	60	1	the end of 2011	DATE
ajfa-2787	60	2	32	CARDINAL
ajfa-2787	60	3	37	CARDINAL
ajfa-2787	62	1	iran	GPE
ajfa-2787	63	1	approximately half	CARDINAL
ajfa-2787	63	2	iran	GPE
ajfa-2787	64	1	asian journal of finance & accounting	ORG
ajfa-2787	64	2	5	CARDINAL
ajfa-2787	64	3	1	CARDINAL
ajfa-2787	64	4	half	CARDINAL
ajfa-2787	64	5	2011	DATE
ajfa-2787	65	1	2.2	CARDINAL
ajfa-2787	66	1	tehran stock exchange	ORG
ajfa-2787	66	2	1967	DATE
ajfa-2787	67	1	the first year	DATE
ajfa-2787	67	2	only six	CARDINAL
ajfa-2787	68	1	1989	DATE
ajfa-2787	69	1	first	ORDINAL
ajfa-2787	69	2	five-year	DATE
ajfa-2787	72	1	today	DATE
ajfa-2787	73	1	recent years	DATE
ajfa-2787	74	1	more than 460	CARDINAL
ajfa-2787	75	1	november 2005	DATE
ajfa-2787	75	2	forty years	DATE
ajfa-2787	77	1	ali ahmadi	PERSON
ajfa-2787	77	2	2008	DATE
ajfa-2787	77	3	2.3	CARDINAL
ajfa-2787	78	1	iranian	NORP
ajfa-2787	78	2	parliament	ORG
ajfa-2787	78	3	iranian	NORP
ajfa-2787	78	4	2001	DATE
ajfa-2787	83	1	iacpa	PERSON
ajfa-2787	83	2	2011	DATE
ajfa-2787	86	1	the end of 2011	DATE
ajfa-2787	86	2	more than 100	CARDINAL
ajfa-2787	86	3	2011	DATE
ajfa-2787	87	1	3	CARDINAL
ajfa-2787	88	1	ittonen	PERSON
ajfa-2787	88	2	2012	DATE
ajfa-2787	89	1	three	CARDINAL
ajfa-2787	90	1	asian journal of finance & accounting	ORG
ajfa-2787	90	2	5	CARDINAL
ajfa-2787	90	3	1	CARDINAL
ajfa-2787	90	4	kang-tao	PERSON
ajfa-2787	90	5	ying-li	PERSON
ajfa-2787	90	6	2011	DATE
ajfa-2787	91	1	4	CARDINAL
ajfa-2787	92	1	lee	PERSON
ajfa-2787	92	2	lee	PERSON
ajfa-2787	92	3	2011	DATE
ajfa-2787	94	1	five	CARDINAL
ajfa-2787	96	1	4 to third	CARDINAL
ajfa-2787	96	2	chang	PERSON
ajfa-2787	97	1	2010	DATE
ajfa-2787	98	1	the period of 2002 to 2006	DATE
ajfa-2787	99	1	two	CARDINAL
ajfa-2787	100	1	4	DATE
ajfa-2787	100	2	third	ORDINAL
ajfa-2787	100	3	2	CARDINAL
ajfa-2787	100	4	2	CARDINAL
ajfa-2787	101	1	bich ngoc	PERSON
ajfa-2787	101	2	2010	DATE
ajfa-2787	101	3	vietnamese	NORP
ajfa-2787	104	1	ittonen	PERSON
ajfa-2787	104	2	2009	DATE
ajfa-2787	105	1	russell 3000	ORG
ajfa-2787	106	1	237	CARDINAL
ajfa-2787	108	1	2005	DATE
ajfa-2787	110	1	balsam	PERSON
ajfa-2787	111	1	2003	DATE
ajfa-2787	112	1	two	CARDINAL
ajfa-2787	113	1	martinez	PERSON
ajfa-2787	114	1	2003	DATE
ajfa-2787	114	2	spanish	NORP
ajfa-2787	115	1	spanish	NORP
ajfa-2787	118	1	asian journal of finance & accounting	ORG
ajfa-2787	118	2	5	CARDINAL
ajfa-2787	118	3	1	CARDINAL
ajfa-2787	118	4	95 4	DATE
ajfa-2787	123	1	iran	GPE
ajfa-2787	127	1	iranian	NORP
ajfa-2787	130	1	iran	GPE
ajfa-2787	136	1	iran	GPE
ajfa-2787	137	1	iran	GPE
ajfa-2787	137	2	iran	GPE
ajfa-2787	137	3	h6	ORG
ajfa-2787	137	4	iran	GPE
ajfa-2787	137	5	h7	PRODUCT
ajfa-2787	137	6	iran	GPE
ajfa-2787	137	7	asian	NORP
ajfa-2787	137	8	finance & accounting	ORG
ajfa-2787	137	9	5	CARDINAL
ajfa-2787	137	10	1	CARDINAL
ajfa-2787	137	11	seven	CARDINAL
ajfa-2787	137	12	h1-h7	PRODUCT
ajfa-2787	140	1	1995	DATE
ajfa-2787	141	1	1995	DATE
ajfa-2787	143	1	1998	DATE
ajfa-2787	144	1	1999	DATE
ajfa-2787	144	2	2001	DATE
ajfa-2787	146	1	1	CARDINAL
ajfa-2787	146	2	2	CARDINAL
ajfa-2787	146	3	3	CARDINAL
ajfa-2787	146	4	4	CARDINAL
ajfa-2787	146	5	5	CARDINAL
ajfa-2787	146	6	6	CARDINAL
ajfa-2787	146	7	7	CARDINAL
ajfa-2787	146	8	itp	ORG
ajfa-2787	146	9	four month	DATE
ajfa-2787	146	10	the end of fiscal year	DATE
ajfa-2787	146	11	iteps	ORG
ajfa-2787	146	12	the end of fiscal year	DATE
ajfa-2787	146	13	itbv	PERSON
ajfa-2787	146	14	the end of fiscal year	DATE
ajfa-2787	146	15	itar	ORG
ajfa-2787	147	1	1	CARDINAL
ajfa-2787	148	1	1	CARDINAL
ajfa-2787	148	2	0	CARDINAL
ajfa-2787	149	1	6	CARDINAL
ajfa-2787	149	2	tehran stock exchange	ORG
ajfa-2787	149	3	2001 to 2010	DATE
ajfa-2787	150	1	1	CARDINAL
ajfa-2787	151	1	the end of fiscal year	DATE
ajfa-2787	151	2	march 201	DATE
ajfa-2787	151	3	2	CARDINAL
ajfa-2787	151	4	seven years in period 2001 to 2010	DATE
ajfa-2787	151	5	1 the end of fiscal year	DATE
ajfa-2787	151	6	iran	GPE
ajfa-2787	151	7	29	CARDINAL
ajfa-2787	151	8	march 20	DATE
ajfa-2787	152	1	itit4 1it	ORG
ajfa-2787	154	1	2 1 1it	DATE
ajfa-2787	156	1	itit4 1it	ORG
ajfa-2787	158	1	2 1 1it	DATE
ajfa-2787	158	2	itit4 1it	ORG
ajfa-2787	160	1	2 1 1it	DATE
ajfa-2787	161	1	itit5it4 1it	ORG
ajfa-2787	163	1	2 1 1it	DATE
ajfa-2787	164	1	itit5it4 1it	ORG
ajfa-2787	166	1	2 1 1it	DATE
ajfa-2787	168	1	1it	ORDINAL
ajfa-2787	169	1	2 1 1it	DATE
ajfa-2787	171	1	itit5it4 1it	ORG
ajfa-2787	173	1	2 1 1it	DATE
ajfa-2787	175	1	asian journal of finance & accounting	ORG
ajfa-2787	175	2	5	CARDINAL
ajfa-2787	175	3	1	CARDINAL
ajfa-2787	176	1	three years	DATE
ajfa-2787	177	1	second	ORDINAL
ajfa-2787	179	1	1	CARDINAL
ajfa-2787	180	1	between 2001 to 2003	DATE
ajfa-2787	180	2	364 100	CARDINAL
ajfa-2787	180	3	fiscal year-end	DATE
ajfa-2787	180	4	48	CARDINAL
ajfa-2787	180	5	13.18	CARDINAL
ajfa-2787	180	6	136	CARDINAL
ajfa-2787	180	7	37.36	CARDINAL
ajfa-2787	180	8	three years	DATE
ajfa-2787	180	9	24	CARDINAL
ajfa-2787	180	10	6.59	CARDINAL
ajfa-2787	180	11	156	CARDINAL
ajfa-2787	180	12	7	CARDINAL
ajfa-2787	180	13	2	CARDINAL
ajfa-2787	180	14	3	CARDINAL
ajfa-2787	181	1	iranian	NORP
ajfa-2787	181	2	the last decade	DATE
ajfa-2787	182	1	iranian	NORP
ajfa-2787	182	2	the last decade	DATE
ajfa-2787	183	1	2	CARDINAL
ajfa-2787	183	2	132 2001	DATE
ajfa-2787	183	3	2002	DATE
ajfa-2787	183	4	150 2003 1057	DATE
ajfa-2787	183	5	3147 153	DATE
ajfa-2787	183	6	3148 154	DATE
ajfa-2787	183	7	2741 154	DATE
ajfa-2787	183	8	2539 156	DATE
ajfa-2787	183	9	1159	DATE
ajfa-2787	183	10	2010	DATE
ajfa-2787	183	11	asian journal of finance & accounting	ORG
ajfa-2787	183	12	5	CARDINAL
ajfa-2787	183	13	1	CARDINAL
ajfa-2787	183	14	98	CARDINAL
ajfa-2787	183	15	3	CARDINAL
ajfa-2787	184	1	1437 1.09 0.82	MONEY
ajfa-2787	184	2	1487	CARDINAL
ajfa-2787	184	3	1427 0.16 0.26	CARDINAL
ajfa-2787	184	4	1487	CARDINAL
ajfa-2787	184	5	3.60 2.52	QUANTITY
ajfa-2787	184	6	hausman	PERSON
ajfa-2787	184	7	2004	DATE
ajfa-2787	185	1	4	CARDINAL
ajfa-2787	186	1	tstatistics	GPE
ajfa-2787	186	2	4	CARDINAL
ajfa-2787	187	1	0.05	CARDINAL
ajfa-2787	189	1	1	CARDINAL
ajfa-2787	189	2	t1=5.52	CARDINAL
ajfa-2787	189	3	t5=4.81	GPE
ajfa-2787	189	4	t7=4.58	GPE
ajfa-2787	189	5	0.05	CARDINAL
ajfa-2787	190	1	1	CARDINAL
ajfa-2787	190	2	t6=8.55	CARDINAL
ajfa-2787	190	3	0.05	CARDINAL
ajfa-2787	191	1	iranian	NORP
ajfa-2787	192	1	4	CARDINAL
ajfa-2787	192	2	β=-0.035,t=-0.60	PRODUCT
ajfa-2787	192	3	0.05	CARDINAL
ajfa-2787	195	1	iran	GPE
ajfa-2787	196	1	4	CARDINAL
ajfa-2787	196	2	0.05	CARDINAL
ajfa-2787	202	1	4	CARDINAL
ajfa-2787	202	2	β=-0.06	DATE
ajfa-2787	202	3	0.05	CARDINAL
ajfa-2787	205	1	asian	NORP
ajfa-2787	205	2	finance & accounting	ORG
ajfa-2787	205	3	5	CARDINAL
ajfa-2787	205	4	1	CARDINAL
ajfa-2787	206	1	4	CARDINAL
ajfa-2787	206	2	β=-0.0001,t=-0.00	ORG
ajfa-2787	206	3	0.05	CARDINAL
ajfa-2787	208	1	4	CARDINAL
ajfa-2787	208	2	0.05	CARDINAL
ajfa-2787	212	1	h6	ORG
ajfa-2787	212	2	4	CARDINAL
ajfa-2787	212	3	0.05	CARDINAL
ajfa-2787	214	1	h7	PRODUCT
ajfa-2787	214	2	4	CARDINAL
ajfa-2787	214	3	0.05	CARDINAL
ajfa-2787	215	1	0.05	CARDINAL
ajfa-2787	217	1	asian journal of finance & accounting	ORG
ajfa-2787	217	2	5	CARDINAL
ajfa-2787	217	3	1	CARDINAL
ajfa-2787	217	4	4	CARDINAL
ajfa-2787	218	1	1 model2	PRODUCT
ajfa-2787	218	2	3	CARDINAL
ajfa-2787	218	3	4	CARDINAL
ajfa-2787	218	4	5	CARDINAL
ajfa-2787	218	5	6	CARDINAL
ajfa-2787	218	6	0.79	CARDINAL
ajfa-2787	218	7	20.22	CARDINAL
ajfa-2787	218	8	0.66	CARDINAL
ajfa-2787	218	9	14.72	CARDINAL
ajfa-2787	218	10	0.95	CARDINAL
ajfa-2787	218	11	20.91	CARDINAL
ajfa-2787	218	12	0.66	CARDINAL
ajfa-2787	218	13	12.49	CARDINAL
ajfa-2787	218	14	0.96	CARDINAL
ajfa-2787	218	15	19.51	CARDINAL
ajfa-2787	218	16	0.86	CARDINAL
ajfa-2787	218	17	14.42	CARDINAL
ajfa-2787	218	18	0.83	CARDINAL
ajfa-2787	218	19	14.29	CARDINAL
ajfa-2787	219	1	0.35	CARDINAL
ajfa-2787	219	2	6.83	CARDINAL
ajfa-2787	219	3	0.39	CARDINAL
ajfa-2787	219	4	7.34	CARDINAL
ajfa-2787	219	5	0.44	CARDINAL
ajfa-2787	219	6	8.19	CARDINAL
ajfa-2787	219	7	0.38	CARDINAL
ajfa-2787	219	8	7.32	CARDINAL
ajfa-2787	219	9	0.44	CARDINAL
ajfa-2787	219	10	8.19	CARDINAL
ajfa-2787	219	11	0.47	CARDINAL
ajfa-2787	219	12	8.85	CARDINAL
ajfa-2787	219	13	0.47	CARDINAL
ajfa-2787	219	14	8.78	CARDINAL
ajfa-2787	219	15	0.56	CARDINAL
ajfa-2787	219	16	5.52	CARDINAL
ajfa-2787	219	17	0.55	CARDINAL
ajfa-2787	219	18	5.37	CARDINAL
ajfa-2787	219	19	0.49	CARDINAL
ajfa-2787	219	20	4.79	CARDINAL
ajfa-2787	219	21	0.54	CARDINAL
ajfa-2787	219	22	5.35	CARDINAL
ajfa-2787	219	23	0.49	CARDINAL
ajfa-2787	219	24	4.81	CARDINAL
ajfa-2787	219	25	0.46	CARDINAL
ajfa-2787	219	26	4.58	CARDINAL
ajfa-2787	219	27	0.46	CARDINAL
ajfa-2787	219	28	4.58	CARDINAL
ajfa-2787	219	29	-0.03	CARDINAL
ajfa-2787	219	30	0.01	CARDINAL
ajfa-2787	219	31	0.18	CARDINAL
ajfa-2787	219	32	0.33	CARDINAL
ajfa-2787	219	33	4.20	CARDINAL
ajfa-2787	219	34	0.32	CARDINAL
ajfa-2787	219	35	4.12	CARDINAL
ajfa-2787	220	1	0.33	CARDINAL
ajfa-2787	220	2	4.13	CARDINAL
ajfa-2787	221	1	0.35	CARDINAL
ajfa-2787	221	2	4.51	CARDINAL
ajfa-2787	221	3	-0.06	PERSON
ajfa-2787	221	4	-0.06	CARDINAL
ajfa-2787	221	5	-5.57	ORG
ajfa-2787	221	6	-0.06	CARDINAL
ajfa-2787	221	7	-0.06	CARDINAL
ajfa-2787	221	8	-5.85	ORG
ajfa-2787	221	9	0.07 0.07	CARDINAL
ajfa-2787	221	10	50.80	CARDINAL
ajfa-2787	221	11	57.24	CARDINAL
ajfa-2787	221	12	62.43	CARDINAL
ajfa-2787	221	13	42.70	CARDINAL
ajfa-2787	221	14	46.75	CARDINAL
ajfa-2787	222	1	42.37	CARDINAL
ajfa-2787	223	1	41.90	CARDINAL
ajfa-2787	223	2	0.05	CARDINAL
ajfa-2787	225	1	8	CARDINAL
ajfa-2787	225	2	recent years	DATE
ajfa-2787	226	1	fasb	ORG
ajfa-2787	226	2	2010	DATE
ajfa-2787	227	1	1993	DATE
ajfa-2787	227	2	titman	ORG
ajfa-2787	227	3	trueman	PERSON
ajfa-2787	227	4	1986	DATE
ajfa-2787	228	1	1983	DATE
ajfa-2787	230	1	iranian	NORP
ajfa-2787	233	1	iranian	NORP
ajfa-2787	233	2	the last decade	DATE
ajfa-2787	234	1	iranian	NORP
ajfa-2787	234	2	the last decade	DATE
ajfa-2787	236	1	lee	PERSON
ajfa-2787	236	2	lee	PERSON
ajfa-2787	236	3	2011	DATE
ajfa-2787	236	4	ali ahmadi	PERSON
ajfa-2787	236	5	2008	DATE
ajfa-2787	240	1	asian	NORP
ajfa-2787	240	2	finance & accounting	ORG
ajfa-2787	240	3	5	CARDINAL
ajfa-2787	240	4	1	CARDINAL
ajfa-2787	240	5	101	CARDINAL
ajfa-2787	241	1	lin	PERSON
ajfa-2787	241	2	2009	DATE
ajfa-2787	241	3	1988	DATE
ajfa-2787	241	4	kothari	PERSON
ajfa-2787	241	5	2001	DATE
ajfa-2787	241	6	krishnan	PERSON
ajfa-2787	241	7	2003	DATE
ajfa-2787	241	8	watkins et al	PERSON
ajfa-2787	242	1	2004	DATE
ajfa-2787	245	1	2005	DATE
ajfa-2787	248	1	iranian	NORP
ajfa-2787	250	1	barth	PERSON
ajfa-2787	250	2	m. (	PERSON
ajfa-2787	250	3	2006	DATE
ajfa-2787	252	1	®	ORG
ajfa-2787	252	2	1(2	CARDINAL
ajfa-2787	252	3	71	CARDINAL
ajfa-2787	252	4	http://dx.doi.org/10.1561/1400000002 barth m.e.	PERSON
ajfa-2787	252	5	w. h. beaver	PERSON
ajfa-2787	252	6	& w.r. landsman.	ORG
ajfa-2787	253	1	2001	DATE
ajfa-2787	255	1	31(1	CARDINAL
ajfa-2787	255	2	77	CARDINAL
ajfa-2787	256	1	http://dx.doi.org/10.1016/s0165-4101(01)00019-2 balsam	PERSON
ajfa-2787	256	2	s.	PERSON
ajfa-2787	256	3	j. krishnan	PERSON
ajfa-2787	256	4	yang	PERSON
ajfa-2787	257	1	2003	DATE
ajfa-2787	259	1	journal of practice &	ORG
ajfa-2787	259	2	22(2	CARDINAL
ajfa-2787	259	3	71	CARDINAL
ajfa-2787	261	1	s.	PERSON
ajfa-2787	261	2	k. lo	PERSON
ajfa-2787	261	3	t. lys	PERSON
ajfa-2787	261	4	1999	DATE
ajfa-2787	262	1	the last four decades	DATE
ajfa-2787	264	1	bich ngoc.l.t	PERSON
ajfa-2787	264	2	2010	DATE
ajfa-2787	265	1	vietnamese	NORP
ajfa-2787	266	1	phd dissertation	PERSON
ajfa-2787	269	1	h. cheng	PERSON
ajfa-2787	270	1	c.s	PERSON
ajfa-2787	270	2	k.j	GPE
ajfa-2787	271	1	2010	DATE
ajfa-2787	272	1	4 to third	CARDINAL
ajfa-2787	273	1	journal of practice &	ORG
ajfa-2787	273	2	2, 83–114	PERCENT
ajfa-2787	273	3	c.w.	GPE
ajfa-2787	273	4	1983	DATE
ajfa-2787	274	1	10	CARDINAL
ajfa-2787	274	2	21	CARDINAL
ajfa-2787	275	1	r.	PERSON
ajfa-2787	275	2	1993	DATE
ajfa-2787	279	1	l.	PERSON
ajfa-2787	279	2	1981	DATE
ajfa-2787	281	1	3(3	CARDINAL
ajfa-2787	281	2	183–199	CARDINAL
ajfa-2787	282	1	asian	NORP
ajfa-2787	282	2	finance & accounting	ORG
ajfa-2787	282	3	5	CARDINAL
ajfa-2787	282	4	1	CARDINAL
ajfa-2787	282	5	m.l.	GPE
ajfa-2787	282	6	1992	DATE
ajfa-2787	284	1	journal of practice &	ORG
ajfa-2787	284	2	11	CARDINAL
ajfa-2787	284	3	26-31	DATE
ajfa-2787	285	1	2011	DATE
ajfa-2787	287	1	80	DATE
ajfa-2787	287	2	121	CARDINAL
ajfa-2787	288	1	francis	PERSON
ajfa-2787	288	2	j., & k. schipper	ORG
ajfa-2787	288	3	1999	DATE
ajfa-2787	290	1	319	CARDINAL
ajfa-2787	292	1	d. moon	PERSON
ajfa-2787	293	1	2005	DATE
ajfa-2787	295	1	585-612	CARDINAL
ajfa-2787	296	1	gujarati	GPE
ajfa-2787	296	2	2004	DATE
ajfa-2787	298	1	mcgraw-hill	ORG
ajfa-2787	299	1	fourth	ORDINAL
ajfa-2787	300	1	holthausen	PERSON
ajfa-2787	301	1	r., & r. verrecchia	ORG
ajfa-2787	302	1	1988	DATE
ajfa-2787	304	1	journal of accounting research	ORG
ajfa-2787	304	2	26(1	CARDINAL
ajfa-2787	304	3	82	CARDINAL
ajfa-2787	305	1	http://dx.doi.org/10.2307/2491114 holthausen	PERSON
ajfa-2787	305	2	r.w.	GPE
ajfa-2787	305	3	watts	LOC
ajfa-2787	306	1	2001	DATE
ajfa-2787	308	1	31(1	CARDINAL
ajfa-2787	308	2	3-75	CARDINAL
ajfa-2787	309	1	2012	DATE
ajfa-2787	311	1	8	CARDINAL
ajfa-2787	312	1	2009	DATE
ajfa-2787	314	1	phd dissertation	PERSON
ajfa-2787	315	1	universitas wasaensis	PERSON
ajfa-2787	316	1	kang-tao.ye	ORG
ajfa-2787	316	2	ying li.c	PERSON
ajfa-2787	317	1	2011	DATE
ajfa-2787	319	1	journal of shanghai lixin university of commerce	ORG
ajfa-2787	319	2	3	CARDINAL
ajfa-2787	319	3	kothari	PERSON
ajfa-2787	320	1	s.p.	PERSON
ajfa-2787	320	2	2001	DATE
ajfa-2787	322	1	journal of accounting and economics	ORG
ajfa-2787	322	2	31	DATE
ajfa-2787	322	3	105	CARDINAL
ajfa-2787	323	1	http://dx.doi.org/10.1016/s0165-4101(01)00030-1 krishnan	PERSON
ajfa-2787	324	1	g.v.	PERSON
ajfa-2787	324	2	2003	DATE
ajfa-2787	326	1	journal of practice &	ORG
ajfa-2787	326	2	22(1	TIME
ajfa-2787	326	3	109	CARDINAL
ajfa-2787	327	1	lee	PERSON
ajfa-2787	327	2	h.l, & h. lee.	ORG
ajfa-2787	328	1	2011	DATE
ajfa-2787	331	1	second	ORDINAL
ajfa-2787	331	2	japanese	NORP
ajfa-2787	332	1	lee, h., & t. wang	ORG
ajfa-2787	332	2	2003	DATE
ajfa-2787	332	3	15(3	CARDINAL
ajfa-2787	332	4	63	CARDINAL
ajfa-2787	333	1	lin	PERSON
ajfa-2787	334	1	z.j.	GPE
ajfa-2787	334	2	liu	PERSON
ajfa-2787	334	3	m., & z. wang	ORG
ajfa-2787	335	1	2009	DATE
ajfa-2787	336	1	china	GPE
ajfa-2787	337	1	journal of international financial management	ORG
ajfa-2787	337	2	20(1	CARDINAL
ajfa-2787	337	3	35	CARDINAL
ajfa-2787	338	1	http://dx.doi.org/10.1111/j.1467-646x.2009.01026.x martinez	ORG
ajfa-2787	339	1	martinez, & m.a.g	ORG
ajfa-2787	340	1	2003	DATE
ajfa-2787	341	1	spanish	NORP
ajfa-2787	342	1	european accounting review	ORG
ajfa-2787	342	2	13(4	DATE
ajfa-2787	342	3	689	CARDINAL
ajfa-2787	343	1	asian	NORP
ajfa-2787	343	2	finance & accounting	ORG
ajfa-2787	343	3	5	CARDINAL
ajfa-2787	343	4	1	CARDINAL
ajfa-2787	343	5	103	CARDINAL
ajfa-2787	343	6	c.w.	GPE
ajfa-2787	343	7	1983	DATE
ajfa-2787	345	1	10(1	CARDINAL
ajfa-2787	345	2	1-19	CARDINAL
ajfa-2787	345	3	j. a. (	PERSON
ajfa-2787	345	4	1995	DATE
ajfa-2787	347	1	11	CARDINAL
ajfa-2787	347	2	66	CARDINAL
ajfa-2787	348	1	http://dx.doi.org/10.1111/j.1911-3846.1995.tb00461.x	NORP
ajfa-2787	348	2	o., & s. ali ahmadi	ORG
ajfa-2787	349	1	2008	DATE
ajfa-2787	350	1	iranian	NORP
ajfa-2787	351	1	2	CARDINAL
ajfa-2787	351	2	5	CARDINAL
ajfa-2787	352	1	titman	ORG
ajfa-2787	352	2	s., & trueman	ORG
ajfa-2787	352	3	b.	PERSON
ajfa-2787	352	4	1986	DATE
ajfa-2787	353	1	8	CARDINAL
ajfa-2787	353	2	159	CARDINAL
ajfa-2787	354	1	http://dx.doi.org/10.1016/0165-4101(86)90016-9 watkins	PERSON
ajfa-2787	354	2	a.l.	GPE
ajfa-2787	354	3	w. hillison	PERSON
ajfa-2787	355	1	2004	DATE
ajfa-2787	357	1	23	CARDINAL
ajfa-2787	357	2	153	CARDINAL