id	sid	eid	entity	type
ajfa-3210	1	1	microsoft	ORG
ajfa-3210	1	2	3210-12170-2-sm-writer2-new.doc	CARDINAL
ajfa-3210	1	3	journal of finance & accounting	ORG
ajfa-3210	1	4	5	CARDINAL
ajfa-3210	1	5	1	CARDINAL
ajfa-3210	1	6	183	CARDINAL
ajfa-3210	1	7	narendra sharma	PERSON
ajfa-3210	1	8	elizabeth city	GPE
ajfa-3210	1	9	1704	CARDINAL
ajfa-3210	1	10	elizabeth city	GPE
ajfa-3210	1	11	nc	GPE
ajfa-3210	1	12	27909	DATE
ajfa-3210	1	13	1-252-335-3186	CARDINAL
ajfa-3210	1	14	feb. 3, 2013	DATE
ajfa-3210	1	15	april 12, 2013	DATE
ajfa-3210	1	16	june 1, 2013	DATE
ajfa-3210	10	1	asian	NORP
ajfa-3210	10	2	finance & accounting	ORG
ajfa-3210	10	3	5	CARDINAL
ajfa-3210	10	4	1	CARDINAL
ajfa-3210	10	5	184 1	CARDINAL
ajfa-3210	22	1	2010	DATE
ajfa-3210	23	1	2010	DATE
ajfa-3210	24	1	2007	DATE
ajfa-3210	24	2	three	CARDINAL
ajfa-3210	24	3	the twentieth century	DATE
ajfa-3210	28	1	2007	DATE
ajfa-3210	29	1	2007	DATE
ajfa-3210	30	1	2006	DATE
ajfa-3210	31	1	un	ORG
ajfa-3210	32	1	2006	DATE
ajfa-3210	34	1	2006	DATE
ajfa-3210	35	1	harlow	PERSON
ajfa-3210	35	2	2009	DATE
ajfa-3210	37	1	harlow	PERSON
ajfa-3210	37	2	2009	DATE
ajfa-3210	38	1	2008	DATE
ajfa-3210	39	1	asian	NORP
ajfa-3210	39	2	finance & accounting	ORG
ajfa-3210	39	3	5	CARDINAL
ajfa-3210	39	4	1	CARDINAL
ajfa-3210	39	5	2008	DATE
ajfa-3210	40	1	four	CARDINAL
ajfa-3210	41	1	1998	DATE
ajfa-3210	41	2	four	CARDINAL
ajfa-3210	42	1	wacker	ORG
ajfa-3210	42	2	1998	DATE
ajfa-3210	42	3	four	CARDINAL
ajfa-3210	43	1	1998	DATE
ajfa-3210	44	1	corley	PERSON
ajfa-3210	44	2	gioia	PERSON
ajfa-3210	44	3	2011	DATE
ajfa-3210	45	1	two	CARDINAL
ajfa-3210	46	1	corley & gioia	ORG
ajfa-3210	46	2	2011	DATE
ajfa-3210	47	1	miller	PERSON
ajfa-3210	47	2	bahnson	PERSON
ajfa-3210	47	3	2010	DATE
ajfa-3210	50	1	miller	PERSON
ajfa-3210	50	2	bahnson	PERSON
ajfa-3210	50	3	2010	DATE
ajfa-3210	51	1	miller & bahnson	ORG
ajfa-3210	51	2	2010	DATE
ajfa-3210	52	1	jeanjean	PERSON
ajfa-3210	52	2	ramirez	PERSON
ajfa-3210	52	3	2009	DATE
ajfa-3210	52	4	two	CARDINAL
ajfa-3210	53	1	one	CARDINAL
ajfa-3210	54	1	two	CARDINAL
ajfa-3210	57	1	jeanjean & ramirez	ORG
ajfa-3210	57	2	2009	DATE
ajfa-3210	58	1	collin	PERSON
ajfa-3210	58	2	tagesson	GPE
ajfa-3210	58	3	anderson	PERSON
ajfa-3210	58	4	cato	ORG
ajfa-3210	58	5	2009	DATE
ajfa-3210	58	6	two	CARDINAL
ajfa-3210	60	1	pat	PERSON
ajfa-3210	61	1	collin et al	PERSON
ajfa-3210	62	1	2009	DATE
ajfa-3210	63	1	asian	NORP
ajfa-3210	63	2	finance & accounting	ORG
ajfa-3210	63	3	5	CARDINAL
ajfa-3210	63	4	1	CARDINAL
ajfa-3210	63	5	186	CARDINAL
ajfa-3210	64	1	collin et al.	ORG
ajfa-3210	64	2	2009	DATE
ajfa-3210	65	1	malmi & granlund	ORG
ajfa-3210	65	2	2009	DATE
ajfa-3210	66	1	malmi	PERSON
ajfa-3210	66	2	2009	DATE
ajfa-3210	67	1	davey	PERSON
ajfa-3210	67	2	eggleton (	ORG
ajfa-3210	67	3	2011	DATE
ajfa-3210	70	1	2011	DATE
ajfa-3210	71	1	two	CARDINAL
ajfa-3210	72	1	2011	DATE
ajfa-3210	73	1	yi et al	PERSON
ajfa-3210	73	2	2011	DATE
ajfa-3210	74	1	chen	PERSON
ajfa-3210	74	2	roberts	PERSON
ajfa-3210	74	3	2010	DATE
ajfa-3210	77	1	chen & roberts	ORG
ajfa-3210	77	2	2010	DATE
ajfa-3210	78	1	kakkuri-knuuttila	ORG
ajfa-3210	78	2	kuorikoski	PERSON
ajfa-3210	78	3	2008	DATE
ajfa-3210	80	1	kakkuri-knuuttila	ORG
ajfa-3210	80	2	al, 2008	ORG
ajfa-3210	81	1	baker	PERSON
ajfa-3210	81	2	2011	DATE
ajfa-3210	82	1	the 1970s	DATE
ajfa-3210	82	2	baker	PERSON
ajfa-3210	82	3	2011	DATE
ajfa-3210	82	4	the end of 1980s	DATE
ajfa-3210	83	1	2011	DATE
ajfa-3210	84	1	asian	NORP
ajfa-3210	84	2	finance & accounting	ORG
ajfa-3210	84	3	5	CARDINAL
ajfa-3210	84	4	1	CARDINAL
ajfa-3210	85	1	2	CARDINAL
ajfa-3210	85	2	2006	DATE
ajfa-3210	85	3	2009	DATE
ajfa-3210	86	1	2010	DATE
ajfa-3210	87	1	2009	DATE
ajfa-3210	88	1	un	ORG
ajfa-3210	88	2	2006	DATE
ajfa-3210	89	1	2006	DATE
ajfa-3210	90	1	2008	DATE
ajfa-3210	91	1	corley	PERSON
ajfa-3210	91	2	gioia	PERSON
ajfa-3210	91	3	2011	DATE
ajfa-3210	92	1	2007	DATE
ajfa-3210	93	1	miller & bahnson	ORG
ajfa-3210	93	2	2010	DATE
ajfa-3210	94	1	miller & bahnson	ORG
ajfa-3210	94	2	2010	DATE
ajfa-3210	95	1	jeanjean & ramirez	ORG
ajfa-3210	95	2	2009	DATE
ajfa-3210	95	3	2009	DATE
ajfa-3210	96	1	malmi & granlund	ORG
ajfa-3210	96	2	2009	DATE
ajfa-3210	97	1	kakkuri-knuuttila	ORG
ajfa-3210	97	2	al.	GPE
ajfa-3210	97	3	2008	DATE
ajfa-3210	98	1	2006	DATE
ajfa-3210	98	2	1998	DATE
ajfa-3210	100	1	1998	DATE
ajfa-3210	100	2	four	CARDINAL
ajfa-3210	101	1	1998	DATE
ajfa-3210	102	1	corley & gioia	ORG
ajfa-3210	102	2	2011	DATE
ajfa-3210	103	1	three	CARDINAL
ajfa-3210	104	1	asian journal of finance & accounting	ORG
ajfa-3210	104	2	5	CARDINAL
ajfa-3210	104	3	1	CARDINAL
ajfa-3210	104	4	188	CARDINAL
ajfa-3210	105	1	parker	ORG
ajfa-3210	105	2	2012	DATE
ajfa-3210	106	1	cooper & morgan	ORG
ajfa-3210	106	2	2008	DATE
ajfa-3210	107	1	2009	DATE
ajfa-3210	108	1	ansari & bell	ORG
ajfa-3210	108	2	2009	DATE
ajfa-3210	109	1	ansari & bell	ORG
ajfa-3210	109	2	2009	DATE
ajfa-3210	111	1	giuliani	PERSON
ajfa-3210	111	2	2009	DATE
ajfa-3210	113	1	jeanjean	PERSON
ajfa-3210	113	2	ramirez	PERSON
ajfa-3210	113	3	2009	DATE
ajfa-3210	113	4	two	CARDINAL
ajfa-3210	114	1	one	CARDINAL
ajfa-3210	115	1	jeanjean & ramirez	ORG
ajfa-3210	115	2	2009	DATE
ajfa-3210	115	3	miller & bahnson	ORG
ajfa-3210	115	4	2010	DATE
ajfa-3210	116	1	miller & bahnson	ORG
ajfa-3210	116	2	2010	DATE
ajfa-3210	117	1	miller	ORG
ajfa-3210	117	2	bahnson	PERSON
ajfa-3210	117	3	2010	DATE
ajfa-3210	118	1	miller & bahnson	ORG
ajfa-3210	118	2	2010	DATE
ajfa-3210	119	1	third	ORDINAL
ajfa-3210	120	1	baker	PERSON
ajfa-3210	120	2	2011	DATE
ajfa-3210	120	3	the end of 1980s	DATE
ajfa-3210	121	1	ashton et al	PERSON
ajfa-3210	121	2	2009	DATE
ajfa-3210	121	3	between the years 2001 and	DATE
ajfa-3210	121	4	2007	DATE
ajfa-3210	122	1	bisman	PERSON
ajfa-3210	122	2	2010	DATE
ajfa-3210	123	1	ashton et al	PERSON
ajfa-3210	124	1	2009	DATE
ajfa-3210	126	1	2010	DATE
ajfa-3210	126	2	6	CARDINAL
ajfa-3210	127	1	collin et al	ORG
ajfa-3210	128	1	2009	DATE
ajfa-3210	128	2	the asian journal of finance & accounting	ORG
ajfa-3210	128	3	5	CARDINAL
ajfa-3210	128	4	1	CARDINAL
ajfa-3210	128	5	189	CARDINAL
ajfa-3210	129	1	broberg	GPE
ajfa-3210	129	2	tagesson, & collin	ORG
ajfa-3210	129	3	2010	DATE
ajfa-3210	131	1	2011	DATE
ajfa-3210	132	1	yi et al	PERSON
ajfa-3210	133	1	2011	DATE
ajfa-3210	134	1	chen	PERSON
ajfa-3210	134	2	roberts	PERSON
ajfa-3210	134	3	2010	DATE
ajfa-3210	135	1	aston et al	PERSON
ajfa-3210	135	2	2009	DATE
ajfa-3210	137	1	2007	DATE
ajfa-3210	137	2	four	CARDINAL
ajfa-3210	138	1	first	ORDINAL
ajfa-3210	138	2	2007	DATE
ajfa-3210	139	1	second	ORDINAL
ajfa-3210	139	2	2007	DATE
ajfa-3210	140	1	third	ORDINAL
ajfa-3210	140	2	2007	DATE
ajfa-3210	140	3	53	CARDINAL
ajfa-3210	141	1	fourth	ORDINAL
ajfa-3210	141	2	jeanjean & ramirez	ORG
ajfa-3210	141	3	2009	DATE
ajfa-3210	142	1	gupta	GPE
ajfa-3210	142	2	2011	DATE
ajfa-3210	144	1	morgan	PERSON
ajfa-3210	144	2	2007	DATE
ajfa-3210	144	3	four	CARDINAL
ajfa-3210	145	1	gelso	PERSON
ajfa-3210	145	2	2006	DATE
ajfa-3210	146	1	2010	DATE
ajfa-3210	146	2	2006	DATE
ajfa-3210	150	1	kimberlin & winterstein	ORG
ajfa-3210	150	2	2008	DATE
ajfa-3210	152	1	ellis & levy	ORG
ajfa-3210	152	2	2008	DATE
ajfa-3210	153	1	asian	NORP
ajfa-3210	153	2	finance & accounting	ORG
ajfa-3210	154	1	5	CARDINAL
ajfa-3210	154	2	1	CARDINAL
ajfa-3210	154	3	190	CARDINAL
ajfa-3210	154	4	ellis & levy	ORG
ajfa-3210	154	5	2008	DATE
ajfa-3210	155	1	andersen & kragh	ORG
ajfa-3210	155	2	2010	DATE
ajfa-3210	156	1	andersen & kragh	ORG
ajfa-3210	156	2	2010	DATE
ajfa-3210	157	1	2009	DATE
ajfa-3210	159	1	ellis & levy	ORG
ajfa-3210	159	2	2008	DATE
ajfa-3210	159	3	harlow	PERSON
ajfa-3210	159	4	2009	DATE
ajfa-3210	160	1	2009	DATE
ajfa-3210	161	1	colin et al.	PERSON
ajfa-3210	161	2	2009	DATE
ajfa-3210	162	1	colquitt	PERSON
ajfa-3210	162	2	zapata-phelan	ORG
ajfa-3210	162	3	2007	DATE
ajfa-3210	162	4	two	CARDINAL
ajfa-3210	163	1	ketchen	PERSON
ajfa-3210	163	2	hult	PERSON
ajfa-3210	163	3	2011	DATE
ajfa-3210	163	4	three	CARDINAL
ajfa-3210	164	1	first	ORDINAL
ajfa-3210	165	1	second	ORDINAL
ajfa-3210	165	2	third	ORDINAL
ajfa-3210	166	1	2011	DATE
ajfa-3210	168	1	zahra	PERSON
ajfa-3210	168	2	2009	DATE
ajfa-3210	169	1	richardson	PERSON
ajfa-3210	169	2	2012	DATE
ajfa-3210	170	1	3	CARDINAL
ajfa-3210	170	2	collin et al	PERSON
ajfa-3210	171	1	2009	DATE
ajfa-3210	172	1	broberg	GPE
ajfa-3210	172	2	tagesson, & collin	ORG
ajfa-3210	172	3	2010	DATE
ajfa-3210	174	1	2011	DATE
ajfa-3210	175	1	christopher	PERSON
ajfa-3210	175	2	2010	DATE
ajfa-3210	176	1	2008	DATE
ajfa-3210	176	2	the european union	ORG
ajfa-3210	176	3	asian	NORP
ajfa-3210	176	4	finance & accounting	ORG
ajfa-3210	176	5	5	CARDINAL
ajfa-3210	176	6	1	CARDINAL
ajfa-3210	176	7	191	CARDINAL
ajfa-3210	177	1	henry	PERSON
ajfa-3210	177	2	2010	DATE
ajfa-3210	178	1	kelton	PERSON
ajfa-3210	178	2	yang	PERSON
ajfa-3210	178	3	2008	DATE
ajfa-3210	179	1	kent	PERSON
ajfa-3210	179	2	stewart	PERSON
ajfa-3210	179	3	2008	DATE
ajfa-3210	180	1	taylor	PERSON
ajfa-3210	180	2	van der zahn	PERSON
ajfa-3210	180	3	neilson	PERSON
ajfa-3210	180	4	2008	DATE
ajfa-3210	180	5	australian	NORP
ajfa-3210	181	1	tsamenyi	NORP
ajfa-3210	181	2	2007	DATE
ajfa-3210	181	3	ghana	GPE
ajfa-3210	182	1	chen	PERSON
ajfa-3210	182	2	hsieh	PERSON
ajfa-3210	182	3	2007	DATE
ajfa-3210	182	4	taiwanese	NORP
ajfa-3210	186	1	2007	DATE
ajfa-3210	186	2	hossain	PERSON
ajfa-3210	186	3	hossain	PERSON
ajfa-3210	186	4	2009	DATE
ajfa-3210	186	5	li	PERSON
ajfa-3210	186	6	2008	DATE
ajfa-3210	187	1	ho	PERSON
ajfa-3210	187	2	taylor	PERSON
ajfa-3210	187	3	2007	DATE
ajfa-3210	188	1	2008	DATE
ajfa-3210	188	2	ferrer & ferrer	ORG
ajfa-3210	188	3	2011	DATE
ajfa-3210	188	4	mia & al-mamun	ORG
ajfa-3210	188	5	2011	DATE
ajfa-3210	189	1	three	CARDINAL
ajfa-3210	191	1	kang & gray	ORG
ajfa-3210	191	2	2011	DATE
ajfa-3210	192	1	2007	DATE
ajfa-3210	192	2	ledoux, & magnan	ORG
ajfa-3210	192	3	2009	DATE
ajfa-3210	193	1	al.	GPE
ajfa-3210	193	2	2009	DATE
ajfa-3210	193	3	aljifri, 2008	DATE
ajfa-3210	193	4	ho & taylor	ORG
ajfa-3210	193	5	2007	DATE
ajfa-3210	193	6	mia & al-mamun	ORG
ajfa-3210	193	7	2011	DATE
ajfa-3210	194	1	kelton & yang	ORG
ajfa-3210	194	2	2008	DATE
ajfa-3210	198	1	three	CARDINAL
ajfa-3210	202	1	asian journal of finance & accounting	ORG
ajfa-3210	202	2	5	CARDINAL
ajfa-3210	202	3	1	CARDINAL
ajfa-3210	205	1	w.	PERSON
ajfa-3210	205	2	d., & magnan	ORG
ajfa-3210	205	3	2007	DATE
ajfa-3210	207	1	15(6	CARDINAL
ajfa-3210	207	2	1301-1329	DATE
ajfa-3210	208	1	m., hossain	PERSON
ajfa-3210	208	2	m., hossain	PERSON
ajfa-3210	208	3	m., & yao	ORG
ajfa-3210	208	4	l.	PERSON
ajfa-3210	208	5	2009	DATE
ajfa-3210	209	1	annual	DATE
ajfa-3210	209	2	malaysian	NORP
ajfa-3210	210	1	7(1	CARDINAL
ajfa-3210	210	2	1-19	CARDINAL
ajfa-3210	210	3	2008	DATE
ajfa-3210	211	1	annual	DATE
ajfa-3210	211	2	uae	GPE
ajfa-3210	211	3	24(1	CARDINAL
ajfa-3210	211	4	93-100	CARDINAL
ajfa-3210	212	1	http://dx.doi.org/10.1016/j.adiac.2008.05.001 andersen	PERSON
ajfa-3210	212	2	p. h., & kragh	ORG
ajfa-3210	212	3	h.	PERSON
ajfa-3210	212	4	2010	DATE
ajfa-3210	213	1	two	CARDINAL
ajfa-3210	214	1	39	CARDINAL
ajfa-3210	214	2	1	CARDINAL
ajfa-3210	214	3	49	CARDINAL
ajfa-3210	215	1	http://dx.doi.org/10.1016/j.indmarman.2009.02.008 ansari	PERSON
ajfa-3210	215	2	s., & bell	ORG
ajfa-3210	215	3	2009	DATE
ajfa-3210	216	1	five	CARDINAL
ajfa-3210	217	1	journal of accounting & organizational change	ORG
ajfa-3210	217	2	5(2	CARDINAL
ajfa-3210	217	3	139	CARDINAL
ajfa-3210	218	1	ashton	PERSON
ajfa-3210	218	2	d.	NORP
ajfa-3210	218	3	beattie	GPE
ajfa-3210	218	4	j., brooks	PERSON
ajfa-3210	218	5	m.	PERSON
ajfa-3210	219	1	stark	PERSON
ajfa-3210	219	2	a.	PERSON
ajfa-3210	219	3	2009	DATE
ajfa-3210	220	1	british	NORP
ajfa-3210	220	2	2001–2007	DATE
ajfa-3210	220	3	2008	DATE
ajfa-3210	221	1	british	NORP
ajfa-3210	221	2	41(4	CARDINAL
ajfa-3210	221	3	199	CARDINAL
ajfa-3210	222	1	http://dx.doi.org/10.1016/j.bar.2009.10.003 baker	PERSON
ajfa-3210	222	2	c. r.	PERSON
ajfa-3210	222	3	2011	DATE
ajfa-3210	224	1	16(2	CARDINAL
ajfa-3210	224	2	207	CARDINAL
ajfa-3210	225	1	h. v.,	PERSON
ajfa-3210	225	2	m. (2008	PERSON
ajfa-3210	226	1	the european union	ORG
ajfa-3210	227	1	16(2	CARDINAL
ajfa-3210	227	2	101	CARDINAL
ajfa-3210	228	1	j. (	PERSON
ajfa-3210	228	2	2010	DATE
ajfa-3210	230	1	australasian accounting business & finance	ORG
ajfa-3210	230	2	4(4	CARDINAL
ajfa-3210	230	3	3	CARDINAL
ajfa-3210	230	4	broberg	GPE
ajfa-3210	230	5	tagesson	GPE
ajfa-3210	230	6	t., & collin	ORG
ajfa-3210	230	7	s.	PERSON
ajfa-3210	230	8	2010	DATE
ajfa-3210	232	1	annual	DATE
ajfa-3210	232	2	the stockholm stock exchange	ORG
ajfa-3210	233	1	journal of management & governance	ORG
ajfa-3210	233	2	14(4	CARDINAL
ajfa-3210	233	3	351	CARDINAL
ajfa-3210	234	1	asian	NORP
ajfa-3210	234	2	finance & accounting	ORG
ajfa-3210	234	3	5	CARDINAL
ajfa-3210	234	4	1	CARDINAL
ajfa-3210	234	5	chen	PERSON
ajfa-3210	234	6	j., & roberts	ORG
ajfa-3210	234	7	r.	PERSON
ajfa-3210	234	8	2010	DATE
ajfa-3210	236	1	journal of business ethics	ORG
ajfa-3210	236	2	97(4	CARDINAL
ajfa-3210	236	3	651	CARDINAL
ajfa-3210	237	1	chen	PERSON
ajfa-3210	237	2	k. y.	PERSON
ajfa-3210	237	3	r. j.	PERSON
ajfa-3210	237	4	2007	DATE
ajfa-3210	238	1	taiwanese	NORP
ajfa-3210	239	1	contemporary accounting & economics	ORG
ajfa-3210	239	2	3(2	CARDINAL
ajfa-3210	239	3	73	CARDINAL
ajfa-3210	240	1	http://dx.doi.org/10.1016/s1815-5669(10)70024-2 christopher	PERSON
ajfa-3210	240	2	j. (	PERSON
ajfa-3210	240	3	2010	DATE
ajfa-3210	242	1	21(8	CARDINAL
ajfa-3210	242	2	683-695	CARDINAL
ajfa-3210	243	1	collin	GPE
ajfa-3210	243	2	s. y.	PERSON
ajfa-3210	243	3	tagesson	GPE
ajfa-3210	243	4	t.	GPE
ajfa-3210	243	5	andersson, a.	ORG
ajfa-3210	243	6	cato	ORG
ajfa-3210	243	7	j., & hansson	ORG
ajfa-3210	243	8	k.	PERSON
ajfa-3210	243	9	2009	DATE
ajfa-3210	245	1	20	CARDINAL
ajfa-3210	245	2	2	CARDINAL
ajfa-3210	245	3	141–174	CARDINAL
ajfa-3210	246	1	colquitt	GPE
ajfa-3210	246	2	j. a.	PERSON
ajfa-3210	246	3	& zapata-phelan	ORG
ajfa-3210	246	4	2007	DATE
ajfa-3210	247	1	the academy of management journal	ORG
ajfa-3210	248	1	academy of management journal	ORG
ajfa-3210	248	2	50(6	CARDINAL
ajfa-3210	248	3	1281	CARDINAL
ajfa-3210	249	1	http://dx.doi.org/10.5465/amj.2007.28165855 cooper	PERSON
ajfa-3210	249	2	d. j. & morgan	ORG
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ajfa-3210	308	1	international journal of economics	ORG
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ajfa-3210	309	1	http://dx.doi.org/10.5539/ijef.v3n6p174 miller	ORG
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ajfa-3210	310	2	2010	DATE
ajfa-3210	312	1	24(3	CARDINAL
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ajfa-3210	315	1	1	CARDINAL
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ajfa-3210	333	1	263	CARDINAL
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ajfa-3210	351	1	j. g.	PERSON
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ajfa-3210	353	1	5	CARDINAL
ajfa-3210	354	1	http://dx.doi.org/10.1111/j.1745-493x.2008.00062.x zahra	PERSON
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ajfa-3210	354	4	2009	DATE
ajfa-3210	356	1	journal of management studies	ORG
ajfa-3210	356	2	1059-1075	CARDINAL
ajfa-3210	358	1	http://creativecommons.org/licenses/by/3.0/	ORG
