id	sid	eid	entity	type
ajfa-3174	1	1	microsoft	ORG
ajfa-3174	1	2	3174-12073-4-sm-writer2-new2.doc asian	PERCENT
ajfa-3174	1	3	journal of finance & accounting	ORG
ajfa-3174	1	4	5	CARDINAL
ajfa-3174	1	5	1	CARDINAL
ajfa-3174	1	6	140	CARDINAL
ajfa-3174	1	7	taiwan chih	GPE
ajfa-3174	1	8	hsu department	PERSON
ajfa-3174	1	9	tamkang university	ORG
ajfa-3174	1	10	taipei city	GPE
ajfa-3174	1	11	taiwan e	GPE
ajfa-3174	1	12	lopin kuo department of accounting	ORG
ajfa-3174	1	13	tamkang university	ORG
ajfa-3174	1	14	taipei city	GPE
ajfa-3174	1	15	taiwan e	GPE
ajfa-3174	1	16	lopinkuo@mail.tku.edu.tw bao-guang chang	PERSON
ajfa-3174	1	17	tamkang university	ORG
ajfa-3174	1	18	taipei city	GPE
ajfa-3174	1	19	taiwan e	GPE
ajfa-3174	1	20	jan. 30, 2013	DATE
ajfa-3174	1	21	april 8, 2013	DATE
ajfa-3174	1	22	june 1, 2013	DATE
ajfa-3174	2	1	1992-2008	DATE
ajfa-3174	2	2	taiwan	GPE
ajfa-3174	4	1	the asian journal of finance & accounting issn	ORG
ajfa-3174	4	2	5	CARDINAL
ajfa-3174	4	3	1	CARDINAL
ajfa-3174	8	1	taiwan asian journal of finance & accounting	ORG
ajfa-3174	8	2	5	CARDINAL
ajfa-3174	8	3	1	CARDINAL
ajfa-3174	9	1	europe	LOC
ajfa-3174	15	1	north america	LOC
ajfa-3174	15	2	1998	DATE
ajfa-3174	15	3	canadian	NORP
ajfa-3174	15	4	collins-dodd	PERSON
ajfa-3174	15	5	gordon	PERSON
ajfa-3174	15	6	2004	DATE
ajfa-3174	16	1	asian	NORP
ajfa-3174	17	1	the past two decades	DATE
ajfa-3174	17	2	taiwan	GPE
ajfa-3174	17	3	2011	DATE
ajfa-3174	17	4	taiwan	GPE
ajfa-3174	17	5	163	CARDINAL
ajfa-3174	17	6	2012a	DATE
ajfa-3174	18	1	each year	DATE
ajfa-3174	18	2	2012b	DATE
ajfa-3174	20	1	the taiwan financial supervisory commission	ORG
ajfa-3174	20	2	2008	DATE
ajfa-3174	20	3	nearly 80%	PERCENT
ajfa-3174	20	4	77.9%	PERCENT
ajfa-3174	21	1	33.1%	PERCENT
ajfa-3174	23	1	du reitz & henrekson	ORG
ajfa-3174	23	2	2003	DATE
ajfa-3174	28	1	1	CARDINAL
ajfa-3174	28	2	2	CARDINAL
ajfa-3174	28	3	3	CARDINAL
ajfa-3174	29	1	asian	NORP
ajfa-3174	29	2	finance & accounting	ORG
ajfa-3174	29	3	5	CARDINAL
ajfa-3174	29	4	1	CARDINAL
ajfa-3174	29	5	143	CARDINAL
ajfa-3174	33	1	section two	LAW
ajfa-3174	34	1	section three	LAW
ajfa-3174	35	1	four and five	CARDINAL
ajfa-3174	37	1	2	CARDINAL
ajfa-3174	37	2	2.1	CARDINAL
ajfa-3174	38	1	sexton & bowman-upton	ORG
ajfa-3174	38	2	1990	DATE
ajfa-3174	38	3	powell & ansic	ORG
ajfa-3174	38	4	1997	DATE
ajfa-3174	38	5	kepler & shane	ORG
ajfa-3174	38	6	2007	DATE
ajfa-3174	39	1	2009	DATE
ajfa-3174	39	2	fasci & valdez	ORG
ajfa-3174	39	3	1998	DATE
ajfa-3174	39	4	du reitz & henrekson	ORG
ajfa-3174	39	5	2000	DATE
ajfa-3174	40	1	patton	GPE
ajfa-3174	40	2	2005	DATE
ajfa-3174	41	1	gupta	GPE
ajfa-3174	41	2	turbab	GPE
ajfa-3174	41	3	2009	DATE
ajfa-3174	42	1	detienne	PERSON
ajfa-3174	42	2	chandler	PERSON
ajfa-3174	42	3	2007	DATE
ajfa-3174	42	4	carter & william	ORG
ajfa-3174	42	5	2003	DATE
ajfa-3174	42	6	30	CARDINAL
ajfa-3174	43	1	two	CARDINAL
ajfa-3174	44	1	fischer et al.	PERSON
ajfa-3174	44	2	1993	DATE
ajfa-3174	44	3	carter & william	ORG
ajfa-3174	44	4	2003	DATE
ajfa-3174	44	5	detienne & chandler	ORG
ajfa-3174	44	6	2007	DATE
ajfa-3174	44	7	robb & watson, 2011	ORG
ajfa-3174	45	1	1993	DATE
ajfa-3174	46	1	ahl, 2006	ORG
ajfa-3174	47	1	asian	NORP
ajfa-3174	47	2	finance & accounting	ORG
ajfa-3174	48	1	5	CARDINAL
ajfa-3174	48	2	1	CARDINAL
ajfa-3174	48	3	144	CARDINAL
ajfa-3174	48	4	fay & williams	ORG
ajfa-3174	48	5	1993	DATE
ajfa-3174	48	6	coleman	ORG
ajfa-3174	48	7	2000	DATE
ajfa-3174	48	8	carter	PERSON
ajfa-3174	48	9	shaw	PERSON
ajfa-3174	48	10	lam, & wilson	ORG
ajfa-3174	48	11	2007	DATE
ajfa-3174	48	12	rosa et al.	PERSON
ajfa-3174	48	13	1996	DATE
ajfa-3174	48	14	fasci & valdez	ORG
ajfa-3174	48	15	1998	DATE
ajfa-3174	48	16	2004	DATE
ajfa-3174	49	1	1993	DATE
ajfa-3174	53	1	johnsen & mcmahon	ORG
ajfa-3174	53	2	2005	DATE
ajfa-3174	54	1	sexton & bowman-upton	ORG
ajfa-3174	54	2	1990	DATE
ajfa-3174	54	3	powell & ansic	ORG
ajfa-3174	54	4	1997	DATE
ajfa-3174	54	5	kepler & shane	ORG
ajfa-3174	54	6	2007	DATE
ajfa-3174	54	7	fasci & valdez	ORG
ajfa-3174	54	8	1998	DATE
ajfa-3174	54	9	du reitz & henrekson	ORG
ajfa-3174	54	10	2000	DATE
ajfa-3174	54	11	2002	DATE
ajfa-3174	54	12	kepler & shane	ORG
ajfa-3174	54	13	2007	DATE
ajfa-3174	55	1	kepler	PERSON
ajfa-3174	55	2	shane	PERSON
ajfa-3174	55	3	2007	DATE
ajfa-3174	56	1	fischer et al	PERSON
ajfa-3174	56	2	1993	DATE
ajfa-3174	56	3	508	CARDINAL
ajfa-3174	56	4	40	DATE
ajfa-3174	57	1	kalleberg	PERSON
ajfa-3174	57	2	leicht	GPE
ajfa-3174	57	3	1991	DATE
ajfa-3174	57	4	more than one	CARDINAL
ajfa-3174	58	1	2.2	CARDINAL
ajfa-3174	59	1	first	ORDINAL
ajfa-3174	61	1	ahl, 2006	DATE
ajfa-3174	61	2	coleman	ORG
ajfa-3174	61	3	2000	DATE
ajfa-3174	61	4	1990	DATE
ajfa-3174	63	1	goffee &	ORG
ajfa-3174	63	2	1983	DATE
ajfa-3174	63	3	fasci & valdez	ORG
ajfa-3174	63	4	1998	DATE
ajfa-3174	63	5	fischer et al.	PERSON
ajfa-3174	63	6	1993	DATE
ajfa-3174	66	1	british	NORP
ajfa-3174	66	2	600	CARDINAL
ajfa-3174	66	3	rosa et al.	ORG
ajfa-3174	66	4	1996	DATE
ajfa-3174	66	5	372	CARDINAL
ajfa-3174	66	6	chaganti & parasuraman	ORG
ajfa-3174	66	7	1996	DATE
ajfa-3174	66	8	female asian journal of finance & accounting issn	ORG
ajfa-3174	66	9	5	CARDINAL
ajfa-3174	66	10	1	CARDINAL
ajfa-3174	66	11	145	CARDINAL
ajfa-3174	66	12	4,200	CARDINAL
ajfa-3174	66	13	sweden	GPE
ajfa-3174	66	14	henrekson	GPE
ajfa-3174	66	15	2000	DATE
ajfa-3174	66	16	840	CARDINAL
ajfa-3174	66	17	laos	GPE
ajfa-3174	66	18	takahashi	PERSON
ajfa-3174	66	19	2010	DATE
ajfa-3174	66	20	604	CARDINAL
ajfa-3174	66	21	fasci & valdez	ORG
ajfa-3174	66	22	1998	DATE
ajfa-3174	66	23	560	CARDINAL
ajfa-3174	66	24	kuwait	GPE
ajfa-3174	66	25	2004	DATE
ajfa-3174	71	1	kalleberg	PERSON
ajfa-3174	71	2	leicht	GPE
ajfa-3174	71	3	1991	DATE
ajfa-3174	74	1	leicht	GPE
ajfa-3174	74	2	1993	DATE
ajfa-3174	74	3	indiana	GPE
ajfa-3174	75	1	leicht	GPE
ajfa-3174	75	2	1991	DATE
ajfa-3174	76	1	collins-dodd et al	PERSON
ajfa-3174	76	2	2004	DATE
ajfa-3174	76	3	age, year	DATE
ajfa-3174	77	1	watson	PERSON
ajfa-3174	77	2	2002	DATE
ajfa-3174	77	3	johnsen	PERSON
ajfa-3174	77	4	mcmahon	PERSON
ajfa-3174	77	5	2005	DATE
ajfa-3174	77	6	roe	PRODUCT
ajfa-3174	77	7	australian	NORP
ajfa-3174	77	8	bls	PRODUCT
ajfa-3174	81	1	1994	DATE
ajfa-3174	81	2	collins-dodd et al	PERSON
ajfa-3174	82	1	2004	DATE
ajfa-3174	82	2	nordenflycht	ORG
ajfa-3174	82	3	2010	DATE
ajfa-3174	85	1	morris & empson	ORG
ajfa-3174	85	2	1998	DATE
ajfa-3174	85	3	greenword	NORP
ajfa-3174	85	4	1990	DATE
ajfa-3174	87	1	asian	NORP
ajfa-3174	87	2	finance & accounting	ORG
ajfa-3174	87	3	5	CARDINAL
ajfa-3174	87	4	1	CARDINAL
ajfa-3174	89	1	first	ORDINAL
ajfa-3174	89	2	2004	DATE
ajfa-3174	89	3	johnsen	PERSON
ajfa-3174	89	4	mcmahon	PERSON
ajfa-3174	89	5	2005	DATE
ajfa-3174	89	6	watson	PERSON
ajfa-3174	89	7	2002	DATE
ajfa-3174	90	1	fischer et al	PERSON
ajfa-3174	91	1	1993	DATE
ajfa-3174	91	2	two	CARDINAL
ajfa-3174	95	1	lei & slocum	ORG
ajfa-3174	95	2	2005	DATE
ajfa-3174	97	1	the year	DATE
ajfa-3174	97	2	rosa et al.	PERSON
ajfa-3174	97	3	1996	DATE
ajfa-3174	97	4	chaganti & parasuraman	ORG
ajfa-3174	97	5	1996	DATE
ajfa-3174	97	6	2004	DATE
ajfa-3174	97	7	du rietz & henrekson	ORG
ajfa-3174	97	8	2000	DATE
ajfa-3174	97	9	inmyxai & takahashi	ORG
ajfa-3174	97	10	2010	DATE
ajfa-3174	97	11	watson, 2002	ORG
ajfa-3174	97	12	kalleberg & leicht	ORG
ajfa-3174	97	13	1991	DATE
ajfa-3174	97	14	collins-dodd et al.	PERSON
ajfa-3174	97	15	2004	DATE
ajfa-3174	98	1	roe	PRODUCT
ajfa-3174	98	2	2002	DATE
ajfa-3174	98	3	johnsen & mcmahon	ORG
ajfa-3174	98	4	2005	DATE
ajfa-3174	99	1	1998	DATE
ajfa-3174	101	1	healy	PERSON
ajfa-3174	101	2	bernard, & peek	ORG
ajfa-3174	101	3	2009	DATE
ajfa-3174	106	1	3	CARDINAL
ajfa-3174	106	2	3.1	CARDINAL
ajfa-3174	106	3	department of statistics	ORG
ajfa-3174	106	4	1992	DATE
ajfa-3174	106	5	2008	DATE
ajfa-3174	107	1	17 years	DATE
ajfa-3174	107	2	taiwan1	GPE
ajfa-3174	108	1	1	CARDINAL
ajfa-3174	108	2	2004	DATE
ajfa-3174	109	1	asian journal of finance & accounting	ORG
ajfa-3174	109	2	5	CARDINAL
ajfa-3174	109	3	1	CARDINAL
ajfa-3174	109	4	one	CARDINAL
ajfa-3174	110	1	at least two consecutive years	DATE
ajfa-3174	111	1	7,281	CARDINAL
ajfa-3174	112	1	3.2	CARDINAL
ajfa-3174	112	2	1998	DATE
ajfa-3174	113	1	monthly	DATE
ajfa-3174	114	1	annual	DATE
ajfa-3174	117	1	1	CARDINAL
ajfa-3174	118	1	1	CARDINAL
ajfa-3174	118	2	greenwood	PERSON
ajfa-3174	118	3	prakash	PERSON
ajfa-3174	118	4	deephouse 2005	GPE
ajfa-3174	118	5	chen	PERSON
ajfa-3174	118	6	chang	PERSON
ajfa-3174	118	7	lee 2008	PERSON
ajfa-3174	118	8	2	CARDINAL
ajfa-3174	120	1	bröcheler	ORG
ajfa-3174	120	2	maijoor	PERSON
ajfa-3174	120	3	2004	DATE
ajfa-3174	120	4	chen et al	PERSON
ajfa-3174	121	1	2008	DATE
ajfa-3174	121	2	3	CARDINAL
ajfa-3174	123	1	chen et al	PERSON
ajfa-3174	124	1	2008	DATE
ajfa-3174	125	1	1995	DATE
ajfa-3174	125	2	hitt	ORG
ajfa-3174	125	3	shimizu & kochhar	ORG
ajfa-3174	125	4	2001	DATE
ajfa-3174	125	5	1	CARDINAL
ajfa-3174	126	1	4	CARDINAL
ajfa-3174	128	1	bröcheler et al	PERSON
ajfa-3174	129	1	2004	DATE
ajfa-3174	131	1	the texas society of certified public accountants	ORG
ajfa-3174	131	2	1997-2000	DATE
ajfa-3174	131	3	6:2:1	CARDINAL
ajfa-3174	132	1	5	CARDINAL
ajfa-3174	132	2	greenwood et al.	PERSON
ajfa-3174	132	3	2005	DATE
ajfa-3174	132	4	chen et al.	PERSON
ajfa-3174	132	5	2008	DATE
ajfa-3174	133	1	3.3	CARDINAL
ajfa-3174	133	2	at least two consecutive years	DATE
ajfa-3174	135	1	kennedy	PERSON
ajfa-3174	135	2	1992	DATE
ajfa-3174	136	1	asian	NORP
ajfa-3174	136	2	finance & accounting	ORG
ajfa-3174	136	3	5	CARDINAL
ajfa-3174	136	4	1	CARDINAL
ajfa-3174	136	5	148	CARDINAL
ajfa-3174	136	6	65 43210	DATE
ajfa-3174	136	7	1	CARDINAL
ajfa-3174	136	8	4	CARDINAL
ajfa-3174	137	1	4.1	CARDINAL
ajfa-3174	137	2	1	CARDINAL
ajfa-3174	138	1	18 percent	PERCENT
ajfa-3174	138	2	77 percent	PERCENT
ajfa-3174	140	1	nt$3.81 million	CARDINAL
ajfa-3174	140	2	1	CARDINAL
ajfa-3174	140	3	1992-2008	DATE
ajfa-3174	140	4	s.d	PERSON
ajfa-3174	140	5	s.d	PERSON
ajfa-3174	140	6	s.d	PERSON
ajfa-3174	140	7	0.18 0.21 0.20 0.13 0.18 0.26	MONEY
ajfa-3174	140	8	0.77 0.42	MONEY
ajfa-3174	140	9	3.81	CARDINAL
ajfa-3174	140	10	11.29	CARDINAL
ajfa-3174	140	11	10.33 9.20	CARDINAL
ajfa-3174	140	12	0.43 0.18	MONEY
ajfa-3174	140	13	8.40	CARDINAL
ajfa-3174	140	14	5.17	CARDINAL
ajfa-3174	140	15	0.07 0.26 0.08 0.28 0.06 0.24	QUANTITY
ajfa-3174	140	16	two	CARDINAL
ajfa-3174	141	1	20 percent	PERCENT
ajfa-3174	141	2	0.13	CARDINAL
ajfa-3174	141	3	18 percent	PERCENT
ajfa-3174	141	4	0.26	CARDINAL
ajfa-3174	142	1	81 percent	PERCENT
ajfa-3174	142	2	74 percent	PERCENT
ajfa-3174	144	1	four	CARDINAL
ajfa-3174	144	2	first	ORDINAL
ajfa-3174	145	1	1	CARDINAL
ajfa-3174	145	2	2	CARDINAL
ajfa-3174	145	3	20 percent	PERCENT
ajfa-3174	145	4	17 percent	PERCENT
ajfa-3174	147	1	20 percent	PERCENT
ajfa-3174	147	2	18 percent	PERCENT
ajfa-3174	148	1	20 percent	PERCENT
ajfa-3174	148	2	18 percent	PERCENT
ajfa-3174	149	1	asian journal of finance & accounting	ORG
ajfa-3174	149	2	5	CARDINAL
ajfa-3174	149	3	1	CARDINAL
ajfa-3174	149	4	149	CARDINAL
ajfa-3174	149	5	2	CARDINAL
ajfa-3174	149	6	5,606	CARDINAL
ajfa-3174	149	7	3,058	CARDINAL
ajfa-3174	149	8	2,992	CARDINAL
ajfa-3174	149	9	2,654	CARDINAL
ajfa-3174	149	10	1,441	CARDINAL
ajfa-3174	149	11	1,578	CARDINAL
ajfa-3174	149	12	s.d	PERSON
ajfa-3174	149	13	s.d	PERSON
ajfa-3174	149	14	s.d	PERSON
ajfa-3174	149	15	s.d	PERSON
ajfa-3174	149	16	0.20 0.13	MONEY
ajfa-3174	149	17	0.11 0.20 0.29	QUANTITY
ajfa-3174	149	18	6.15	CARDINAL
ajfa-3174	149	19	3.15 1.59 0.82 5.43 2.16 1.44 0.82	QUANTITY
ajfa-3174	149	20	12.79	CARDINAL
ajfa-3174	149	21	7.96	MONEY
ajfa-3174	149	22	6.54 4.66	CARDINAL
ajfa-3174	149	23	0.48 0.14 0.40	MONEY
ajfa-3174	149	24	6.67 2.53	MONEY
ajfa-3174	149	25	0.08 0.28 0.08 0.27	MONEY
ajfa-3174	149	26	1	CARDINAL
ajfa-3174	150	1	3	CARDINAL
ajfa-3174	151	1	zero	CARDINAL
ajfa-3174	151	2	smaller than 0.5	CARDINAL
ajfa-3174	152	1	3	CARDINAL
ajfa-3174	152	2	1 2	CARDINAL
ajfa-3174	153	1	1 2	CARDINAL
ajfa-3174	154	1	1 3	DATE
ajfa-3174	154	2	.115	CARDINAL
ajfa-3174	155	1	1 4	DATE
ajfa-3174	157	1	1 5	CARDINAL
ajfa-3174	157	2	1 6	CARDINAL
ajfa-3174	158	1	1 7	DATE
ajfa-3174	161	1	0.1	CARDINAL
ajfa-3174	161	2	0.05	CARDINAL
ajfa-3174	161	3	0.01 4.2	CARDINAL
ajfa-3174	161	4	taiwan	GPE
ajfa-3174	161	5	1992	DATE
ajfa-3174	162	1	two	CARDINAL
ajfa-3174	163	1	4	CARDINAL
ajfa-3174	166	1	first	ORDINAL
ajfa-3174	167	1	asian	NORP
ajfa-3174	167	2	finance & accounting	ORG
ajfa-3174	167	3	5	CARDINAL
ajfa-3174	167	4	1	CARDINAL
ajfa-3174	168	1	1998	DATE
ajfa-3174	168	2	collins-dodd et al	PERSON
ajfa-3174	168	3	2004	DATE
ajfa-3174	168	4	johnsen	PERSON
ajfa-3174	168	5	mcmahon	PERSON
ajfa-3174	168	6	2005	DATE
ajfa-3174	169	1	respectively2	PERSON
ajfa-3174	170	1	4	CARDINAL
ajfa-3174	172	1	0.012	CARDINAL
ajfa-3174	172	2	5 percent	PERCENT
ajfa-3174	173	1	about seven	CARDINAL
ajfa-3174	173	2	0.0053	TIME
ajfa-3174	174	1	4	CARDINAL
ajfa-3174	195	1	2.7752	CARDINAL
ajfa-3174	195	2	0.9050	ORG
ajfa-3174	195	3	9.6391	CARDINAL
ajfa-3174	195	4	2.2923	CARDINAL
ajfa-3174	195	5	0.8909	CARDINAL
ajfa-3174	195	6	2	CARDINAL
ajfa-3174	195	7	0.0536 7,281	MONEY
ajfa-3174	195	8	0.1583 3,694	MONEY
ajfa-3174	195	9	0.1	CARDINAL
ajfa-3174	195	10	0.05	CARDINAL
ajfa-3174	195	11	two	CARDINAL
ajfa-3174	196	1	5	CARDINAL
ajfa-3174	196	2	2	CARDINAL
ajfa-3174	200	1	asian journal of finance & accounting	ORG
ajfa-3174	200	2	5	CARDINAL
ajfa-3174	200	3	1	CARDINAL
ajfa-3174	205	1	5	CARDINAL
ajfa-3174	208	1	11.0518	CARDINAL
ajfa-3174	216	1	6.3851	CARDINAL
ajfa-3174	217	1	0.1517	CARDINAL
ajfa-3174	217	2	6.0465	CARDINAL
ajfa-3174	217	3	0.3017	CARDINAL
ajfa-3174	217	4	0.1775 708 2	MONEY
ajfa-3174	218	1	0.1	CARDINAL
ajfa-3174	218	2	0.05	CARDINAL
ajfa-3174	218	3	0.0	CARDINAL
ajfa-3174	219	1	6	CARDINAL
ajfa-3174	220	1	6	CARDINAL
ajfa-3174	222	1	1,111.63 thousand dollars	MONEY
ajfa-3174	222	2	58.64 percent	PERCENT
ajfa-3174	222	3	206.06 thousand dollars	MONEY
ajfa-3174	222	4	55.57 percent	PERCENT
ajfa-3174	222	5	206.06 thousand dollars	MONEY
ajfa-3174	222	6	54.24 percent	PERCENT
ajfa-3174	223	1	58.14 percent	PERCENT
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ajfa-3174	225	2	5	CARDINAL
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ajfa-3174	226	7	673.90	CARDINAL
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ajfa-3174	226	10	784.03	CARDINAL
ajfa-3174	226	11	260.91	CARDINAL
ajfa-3174	226	12	35.99	CARDINAL
ajfa-3174	226	13	130.95	CARDINAL
ajfa-3174	226	14	85.64	MONEY
ajfa-3174	226	15	206.06	CARDINAL
ajfa-3174	226	16	44.43	MONEY
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ajfa-3174	226	19	1,317.69	CARDINAL
ajfa-3174	226	20	36.99	CARDINAL
ajfa-3174	226	21	1,716.12	CARDINAL
ajfa-3174	227	1	40.68	CARDINAL
ajfa-3174	227	2	2,386.68 45.76	MONEY
ajfa-3174	228	1	666.29	CARDINAL
ajfa-3174	228	2	25.93	CARDINAL
ajfa-3174	228	3	45.11	MONEY
ajfa-3174	228	4	54.89	CARDINAL
ajfa-3174	228	5	10.35	MONEY
ajfa-3174	228	6	11.28 52.15	CARDINAL
ajfa-3174	228	7	29.96	CARDINAL
ajfa-3174	228	8	51.35	CARDINAL
ajfa-3174	228	9	20.03	CARDINAL
ajfa-3174	228	10	9.83	CARDINAL
ajfa-3174	228	11	3.75 27.61	CARDINAL
ajfa-3174	228	12	231.24	CARDINAL
ajfa-3174	228	13	47.44	MONEY
ajfa-3174	228	14	256.19	CARDINAL
ajfa-3174	228	15	63.52	MONEY
ajfa-3174	228	16	2,003.25	CARDINAL
ajfa-3174	228	17	1,471.85	CARDINAL
ajfa-3174	228	18	47.08	CARDINAL
ajfa-3174	228	19	760.43	MONEY
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ajfa-3174	229	4	214.80	CARDINAL
ajfa-3174	229	5	41.27	CARDINAL
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ajfa-3174	229	8	445.02	CARDINAL
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ajfa-3174	229	11	895.87	CARDINAL
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ajfa-3174	229	13	49.14	CARDINAL
ajfa-3174	229	14	355.64	CARDINAL
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ajfa-3174	236	1	1998	DATE
ajfa-3174	237	1	5	CARDINAL
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ajfa-3174	238	2	1	CARDINAL
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ajfa-3174	238	4	2004	DATE
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ajfa-3174	242	1	henrekson	ORG
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ajfa-3174	243	1	sexton	GPE
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ajfa-3174	245	6	1998	DATE
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ajfa-3174	256	2	fay & williams	ORG
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ajfa-3174	270	1	first	ORDINAL
ajfa-3174	271	1	second	ORDINAL
ajfa-3174	272	1	third	ORDINAL
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ajfa-3174	279	2	5	CARDINAL
ajfa-3174	279	3	1	CARDINAL
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ajfa-3174	292	2	5	CARDINAL
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ajfa-3174	312	2	523	CARDINAL
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ajfa-3174	315	2	37	CARDINAL
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ajfa-3174	316	2	5	CARDINAL
ajfa-3174	316	3	1	CARDINAL
ajfa-3174	316	4	156	CARDINAL
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ajfa-3174	321	2	7	CARDINAL
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ajfa-3174	324	2	65–386	CARDINAL
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ajfa-3174	327	2	1-10	CARDINAL
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ajfa-3174	330	2	1	CARDINAL
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ajfa-3174	338	1	31(4	CARDINAL
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ajfa-3174	354	3	1	CARDINAL
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ajfa-3174	355	3	13	CARDINAL
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ajfa-3174	366	3	115	CARDINAL
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ajfa-3174	369	2	233	CARDINAL
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ajfa-3174	372	1	academy of management journal	ORG
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ajfa-3174	374	1	3rd	ORDINAL
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ajfa-3174	374	5	s.	PERSON
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ajfa-3174	376	1	kuhn	ORG
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ajfa-3174	378	3	567	CARDINAL
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ajfa-3174	380	1	taiwan	GPE
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ajfa-3174	381	3	1-33	DATE
ajfa-3174	382	1	d. & slocum	ORG
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ajfa-3174	384	6	t.	GPE
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ajfa-3174	386	1	40(2	DATE
ajfa-3174	386	2	109-125	CARDINAL
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ajfa-3174	387	2	m.	PERSON
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ajfa-3174	389	2	315	CARDINAL
ajfa-3174	390	1	http://dx.doi.org/10.1016/s0883-9026(96)00061-4 asian journal of finance & accounting	ORG
ajfa-3174	390	2	5	CARDINAL
ajfa-3174	390	3	1	CARDINAL
ajfa-3174	390	4	k. & leicht	ORG
ajfa-3174	390	5	k. t.	PERSON
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ajfa-3174	392	1	55(4	CARDINAL
ajfa-3174	392	2	875	CARDINAL
ajfa-3174	393	1	m., & bentson	ORG
ajfa-3174	393	2	m.	PERSON
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ajfa-3174	395	1	7(3	CARDINAL
ajfa-3174	395	2	177	CARDINAL
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ajfa-3174	397	1	sy2000-2012	DATE
ajfa-3174	398	1	26	CARDINAL
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ajfa-3174	399	1	2012b	TIME
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ajfa-3174	401	2	chinese	NORP
ajfa-3174	401	3	26	CARDINAL
ajfa-3174	401	4	june 2012	DATE
ajfa-3174	402	1	morris	PERSON
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ajfa-3174	402	3	1998	DATE
ajfa-3174	404	1	609-624	CARDINAL
ajfa-3174	405	1	http://dx.doi.org/10.1016/s0361-3682(98)00032-4 nordenflycht	PERSON
ajfa-3174	405	2	a.	PERSON
ajfa-3174	405	3	2010	DATE
ajfa-3174	408	1	academy of management review	ORG
ajfa-3174	408	2	155	CARDINAL
ajfa-3174	409	1	k. g., healy	PERSON
ajfa-3174	409	2	p. m.	PERSON
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ajfa-3174	409	5	e.	PERSON
ajfa-3174	409	6	2009	DATE
ajfa-3174	409	7	ifrs edition	WORK_OF_ART
ajfa-3174	409	8	thomson/south-western	ORG
ajfa-3174	409	9	ohio	GPE
ajfa-3174	409	10	us	GPE
ajfa-3174	410	1	e. (1994	ORG
ajfa-3174	412	1	j.	PERSON
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ajfa-3174	412	3	d.	NORP
ajfa-3174	412	4	australia	GPE
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ajfa-3174	412	6	australia	GPE
ajfa-3174	413	1	powell, m. & ansic	ORG
ajfa-3174	413	2	1997	DATE
ajfa-3174	415	1	605-628	CARDINAL
ajfa-3174	416	1	http://dx.doi.org/10.1016/s0167-4870(97)00026-3 robb	PERSON
ajfa-3174	416	2	a. m. & watson	PERSON
ajfa-3174	416	3	2011	DATE
ajfa-3174	417	1	us	GPE
ajfa-3174	418	1	544	CARDINAL
ajfa-3174	419	1	http://dx.doi.org/10.1016/j.jbusvent.2011.10.002 rosa	GPE
ajfa-3174	419	2	carter	PERSON
ajfa-3174	419	3	s., & hamilton	ORG
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ajfa-3174	420	1	british	NORP
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ajfa-3174	421	2	8(6	CARDINAL
ajfa-3174	421	3	463-478	CARDINAL
ajfa-3174	422	1	s. l. & lopes	ORG
ajfa-3174	422	2	l.	PERSON
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ajfa-3174	424	1	12(4	CARDINAL
ajfa-3174	424	2	535	CARDINAL
ajfa-3174	425	1	sexton	GPE
ajfa-3174	425	2	d.l. &	ORG
ajfa-3174	425	3	bowman-upton	PERSON
ajfa-3174	425	4	1990	DATE
ajfa-3174	427	1	5	CARDINAL
ajfa-3174	427	2	1	CARDINAL
ajfa-3174	427	3	29–36	CARDINAL
ajfa-3174	428	1	http://dx.doi.org/10.1016/0883-9026(90)90024-n asian	NORP
ajfa-3174	428	2	finance & accounting	ORG
ajfa-3174	428	3	5	CARDINAL
ajfa-3174	428	4	1	CARDINAL
ajfa-3174	428	5	sexton	GPE
ajfa-3174	428	6	donald	PERSON
ajfa-3174	428	7	1989	DATE
ajfa-3174	429	1	hagen	ORG
ajfa-3174	429	2	rivchun	GPE
ajfa-3174	429	3	donald l.	PERSON
ajfa-3174	429	4	sexton	GPE
ajfa-3174	429	5	new york	GPE
ajfa-3174	429	6	183	CARDINAL
ajfa-3174	430	1	1995	DATE
ajfa-3174	432	1	48(4	CARDINAL
ajfa-3174	432	2	671	CARDINAL
ajfa-3174	433	1	r. s.	PERSON
ajfa-3174	433	2	giacomin	PERSON
ajfa-3174	433	3	o., & janssen	ORG
ajfa-3174	433	4	2012	DATE
ajfa-3174	435	1	36(3	CARDINAL
ajfa-3174	435	2	465	CARDINAL
ajfa-3174	436	1	simunic, d. a.	ORG
ajfa-3174	436	2	1980	DATE
ajfa-3174	438	1	journal of accounting research	ORG
ajfa-3174	438	2	18(1	CARDINAL
ajfa-3174	438	3	161	CARDINAL
ajfa-3174	439	1	watson	PERSON
ajfa-3174	439	2	2002	DATE
ajfa-3174	441	1	91-100	CARDINAL