id	sid	eid	entity	type
ajfa-3592	1	1	microsoft	ORG
ajfa-3592	1	2	3592-13574-1-sm-writer2-new.docx	CARDINAL
ajfa-3592	1	3	asian	NORP
ajfa-3592	1	4	finance & accounting	ORG
ajfa-3592	1	5	5	CARDINAL
ajfa-3592	1	6	1	CARDINAL
ajfa-3592	1	7	355	CARDINAL
ajfa-3592	1	8	islamic azad university	ORG
ajfa-3592	1	9	iran e-mail	GPE
ajfa-3592	1	10	leila abbasi	PERSON
ajfa-3592	1	11	islamic azad university	ORG
ajfa-3592	1	12	iran e-mail	GPE
ajfa-3592	2	1	april 28, 2013	DATE
ajfa-3592	2	2	may 24, 2013	DATE
ajfa-3592	2	3	june 1, 2013	DATE
ajfa-3592	4	1	9	CARDINAL
ajfa-3592	7	1	9	CARDINAL
ajfa-3592	8	1	asian	NORP
ajfa-3592	8	2	finance & accounting	ORG
ajfa-3592	8	3	5	CARDINAL
ajfa-3592	8	4	1	CARDINAL
ajfa-3592	8	5	356 1	CARDINAL
ajfa-3592	10	1	82%	PERCENT
ajfa-3592	10	2	just over half	CARDINAL
ajfa-3592	10	3	57%	PERCENT
ajfa-3592	11	1	morley	ORG
ajfa-3592	11	2	bellamy	ORG
ajfa-3592	11	3	jackson, & o'neill, 2002	ORG
ajfa-3592	12	1	lynn	GPE
ajfa-3592	12	2	1998	DATE
ajfa-3592	13	1	deangelis, & myers	ORG
ajfa-3592	13	2	1989	DATE
ajfa-3592	14	1	1995	DATE
ajfa-3592	15	1	mosadeghrad	GPE
ajfa-3592	15	2	2003	DATE
ajfa-3592	16	1	robbins (2001	ORG
ajfa-3592	23	1	alvani	PERSON
ajfa-3592	23	2	2001	DATE
ajfa-3592	26	1	only one	CARDINAL
ajfa-3592	30	1	one	CARDINAL
ajfa-3592	30	2	albrecht	ORG
ajfa-3592	30	3	1981	DATE
ajfa-3592	30	4	collins & killough	ORG
ajfa-3592	30	5	1989	DATE
ajfa-3592	30	6	mehrani & mahdis	ORG
ajfa-3592	30	7	2003	DATE
ajfa-3592	31	1	almer	PERSON
ajfa-3592	31	2	2007	DATE
ajfa-3592	32	1	one	CARDINAL
ajfa-3592	32	2	asian	NORP
ajfa-3592	32	3	finance & accounting	ORG
ajfa-3592	32	4	5	CARDINAL
ajfa-3592	32	5	1 www.macrothink.org/ajfa 357	QUANTITY
ajfa-3592	36	1	moyes	NORP
ajfa-3592	36	2	williams, & koch	ORG
ajfa-3592	36	3	2006	DATE
ajfa-3592	38	1	belkaoui	PERSON
ajfa-3592	38	2	1989	DATE
ajfa-3592	39	1	2	CARDINAL
ajfa-3592	40	1	years	DATE
ajfa-3592	42	1	9	CARDINAL
ajfa-3592	42	2	1985	DATE
ajfa-3592	42	3	moyes	GPE
ajfa-3592	42	4	2006	DATE
ajfa-3592	47	1	taylor	PERSON
ajfa-3592	47	2	1999	DATE
ajfa-3592	47	3	australia	GPE
ajfa-3592	47	4	larkin (1990	ORG
ajfa-3592	48	1	1993	DATE
ajfa-3592	49	1	gregson (1990	ORG
ajfa-3592	49	2	u.s directly	GPE
ajfa-3592	50	1	albrecht	PERSON
ajfa-3592	50	2	1981	DATE
ajfa-3592	50	3	27	CARDINAL
ajfa-3592	51	1	asian	NORP
ajfa-3592	51	2	finance & accounting	ORG
ajfa-3592	51	3	5	CARDINAL
ajfa-3592	51	4	1	CARDINAL
ajfa-3592	51	5	358	CARDINAL
ajfa-3592	51	6	abraham, 1997	ORG
ajfa-3592	53	1	1993	DATE
ajfa-3592	55	1	1997	DATE
ajfa-3592	56	1	beutell	ORG
ajfa-3592	56	2	brenner	PERSON
ajfa-3592	56	3	1986	DATE
ajfa-3592	56	4	3	CARDINAL
ajfa-3592	56	5	4	CARDINAL
ajfa-3592	59	1	recent years	DATE
ajfa-3592	59	2	years	DATE
ajfa-3592	62	1	mosadeghrad	GPE
ajfa-3592	62	2	2003	DATE
ajfa-3592	64	1	morley	ORG
ajfa-3592	64	2	2002	DATE
ajfa-3592	67	1	arnold & feldman	ORG
ajfa-3592	67	2	1982	DATE
ajfa-3592	67	3	1973	DATE
ajfa-3592	68	1	dole & schroeder	ORG
ajfa-3592	68	2	2001	DATE
ajfa-3592	68	3	harrell & stahl	ORG
ajfa-3592	68	4	1984	DATE
ajfa-3592	68	5	rhode	GPE
ajfa-3592	68	6	sorensen, & lawler iii, 1977)	ORG
ajfa-3592	70	1	nine	CARDINAL
ajfa-3592	72	1	asian	NORP
ajfa-3592	72	2	finance & accounting	ORG
ajfa-3592	72	3	5	CARDINAL
ajfa-3592	72	4	1	CARDINAL
ajfa-3592	72	5	359 3	CARDINAL
ajfa-3592	72	6	moyes	NORP
ajfa-3592	72	7	2006	DATE
ajfa-3592	72	8	moyes	GPE
ajfa-3592	72	9	2006	DATE
ajfa-3592	73	1	48	CARDINAL
ajfa-3592	73	2	17	CARDINAL
ajfa-3592	73	3	5	CARDINAL
ajfa-3592	73	4	3	CARDINAL
ajfa-3592	73	5	3	CARDINAL
ajfa-3592	73	6	7	CARDINAL
ajfa-3592	73	7	5	CARDINAL
ajfa-3592	73	8	3	CARDINAL
ajfa-3592	73	9	2	CARDINAL
ajfa-3592	75	1	0.831	CARDINAL
ajfa-3592	76	1	300	CARDINAL
ajfa-3592	76	2	269	CARDINAL
ajfa-3592	76	3	300	CARDINAL
ajfa-3592	77	1	moyes	NORP
ajfa-3592	77	2	2006	DATE
ajfa-3592	78	1	chi-square	PERSON
ajfa-3592	79	1	more than 30	CARDINAL
ajfa-3592	80	1	3.1	CARDINAL
ajfa-3592	80	2	9	CARDINAL
ajfa-3592	80	3	1	CARDINAL
ajfa-3592	80	4	2	CARDINAL
ajfa-3592	80	5	3	CARDINAL
ajfa-3592	80	6	4	CARDINAL
ajfa-3592	80	7	5	CARDINAL
ajfa-3592	80	8	6	CARDINAL
ajfa-3592	80	9	7	CARDINAL
ajfa-3592	80	10	8)	CARDINAL
ajfa-3592	80	11	9	CARDINAL
ajfa-3592	81	1	3.2	CARDINAL
ajfa-3592	81	2	4	CARDINAL
ajfa-3592	81	3	nine	CARDINAL
ajfa-3592	82	1	1	CARDINAL
ajfa-3592	82	2	eight	CARDINAL
ajfa-3592	82	3	37.736	CARDINAL
ajfa-3592	82	4	31.659	CARDINAL
ajfa-3592	82	5	25.326	CARDINAL
ajfa-3592	82	6	26.696	CARDINAL
ajfa-3592	82	7	74.865	CARDINAL
ajfa-3592	82	8	11.438	CARDINAL
ajfa-3592	82	9	29.655	CARDINAL
ajfa-3592	82	10	eight	CARDINAL
ajfa-3592	82	11	asian	NORP
ajfa-3592	82	12	finance & accounting	ORG
ajfa-3592	82	13	5	CARDINAL
ajfa-3592	82	14	1 www.macrothink.org/ajfa 360	CARDINAL
ajfa-3592	82	15	15.719	CARDINAL
ajfa-3592	83	1	1	CARDINAL
ajfa-3592	84	1	chi-square	PERSON
ajfa-3592	84	2	2	CARDINAL
ajfa-3592	85	1	37.736 0.000	CARDINAL
ajfa-3592	87	1	15.719 0.008	CARDINAL
ajfa-3592	92	1	11.438 0.000	CARDINAL
ajfa-3592	94	1	2	CARDINAL
ajfa-3592	94	2	0.00	CARDINAL
ajfa-3592	94	3	0.00	CARDINAL
ajfa-3592	95	1	two	CARDINAL
ajfa-3592	95	2	11.30	CARDINAL
ajfa-3592	95	3	17.74	CARDINAL
ajfa-3592	95	4	10.14	CARDINAL
ajfa-3592	95	5	17.04	CARDINAL
ajfa-3592	96	1	two	CARDINAL
ajfa-3592	96	2	1.16	CARDINAL
ajfa-3592	96	3	0.70	CARDINAL
ajfa-3592	97	1	0.37	CARDINAL
ajfa-3592	97	2	0.48	CARDINAL
ajfa-3592	97	3	0.41	CARDINAL
ajfa-3592	97	4	0.64	CARDINAL
ajfa-3592	97	5	0.13	CARDINAL
ajfa-3592	97	6	0.65	CARDINAL
ajfa-3592	98	1	asian journal of finance & accounting	ORG
ajfa-3592	98	2	5	CARDINAL
ajfa-3592	98	3	1	CARDINAL
ajfa-3592	98	4	361	CARDINAL
ajfa-3592	98	5	2	CARDINAL
ajfa-3592	99	1	1.03	CARDINAL
ajfa-3592	99	2	0.31	CARDINAL
ajfa-3592	99	3	165	CARDINAL
ajfa-3592	99	4	72	DATE
ajfa-3592	99	5	2.48	CARDINAL
ajfa-3592	99	6	5.71 256 0.00	CARDINAL
ajfa-3592	99	7	177	CARDINAL
ajfa-3592	99	8	11.3 1.59	CARDINAL
ajfa-3592	99	9	81	CARDINAL
ajfa-3592	99	10	10.14 1.36	CARDINAL
ajfa-3592	99	11	267 0.38	CARDINAL
ajfa-3592	99	12	180	CARDINAL
ajfa-3592	99	13	89	CARDINAL
ajfa-3592	99	14	0.9	CARDINAL
ajfa-3592	99	15	0.71 267 0.48	CARDINAL
ajfa-3592	99	16	180	CARDINAL
ajfa-3592	99	17	7.98 1.15	CARDINAL
ajfa-3592	99	18	89 7.89 0.78	CARDINAL
ajfa-3592	99	19	3.65 245 0.00	QUANTITY
ajfa-3592	99	20	173	CARDINAL
ajfa-3592	99	21	74 17.04	CARDINAL
ajfa-3592	99	22	0.78	CARDINAL
ajfa-3592	99	23	0.83 257 0.41	MONEY
ajfa-3592	99	24	178	CARDINAL
ajfa-3592	99	25	81	CARDINAL
ajfa-3592	99	26	13.51 1.09	CARDINAL
ajfa-3592	99	27	1.86 267 0.06	QUANTITY
ajfa-3592	99	28	180	CARDINAL
ajfa-3592	99	29	89	CARDINAL
ajfa-3592	99	30	7.15 1.35	CARDINAL
ajfa-3592	99	31	267 0.13	CARDINAL
ajfa-3592	99	32	180 8.04 0.59	QUANTITY
ajfa-3592	99	33	89 8.17 0.73	CARDINAL
ajfa-3592	99	34	267 0.07	CARDINAL
ajfa-3592	99	35	180	CARDINAL
ajfa-3592	99	36	89	CARDINAL
ajfa-3592	99	37	0.5 5	DATE
ajfa-3592	99	38	1	CARDINAL
ajfa-3592	101	1	2	CARDINAL
ajfa-3592	102	1	3	CARDINAL
ajfa-3592	103	1	4	CARDINAL
ajfa-3592	104	1	5	CARDINAL
ajfa-3592	105	1	asian journal of finance & accounting	ORG
ajfa-3592	105	2	5	CARDINAL
ajfa-3592	105	3	1	CARDINAL
ajfa-3592	105	4	362 6	CARDINAL
ajfa-3592	108	1	8	CARDINAL
ajfa-3592	110	1	9	CARDINAL
ajfa-3592	111	1	10	CARDINAL
ajfa-3592	113	1	9	CARDINAL
ajfa-3592	117	1	second	ORDINAL
ajfa-3592	122	1	one	CARDINAL
ajfa-3592	123	1	glen d	PERSON
ajfa-3592	123	2	moyes	GPE
ajfa-3592	123	3	the university of texas	ORG
ajfa-3592	123	4	american	NORP
ajfa-3592	123	5	texas	GPE
ajfa-3592	124	1	abraham	PERSON
ajfa-3592	124	2	1997	DATE
ajfa-3592	126	1	tehran	GPE
ajfa-3592	127	1	albrecht	PERSON
ajfa-3592	127	2	w.	PERSON
ajfa-3592	127	3	s., & field	ORG
ajfa-3592	127	4	1981	DATE
ajfa-3592	128	1	asian	NORP
ajfa-3592	128	2	finance & accounting	ORG
ajfa-3592	128	3	5	CARDINAL
ajfa-3592	128	4	1	CARDINAL
ajfa-3592	128	5	363	CARDINAL
ajfa-3592	129	1	152(2	CARDINAL
ajfa-3592	129	2	61	CARDINAL
ajfa-3592	130	1	almer	ORG
ajfa-3592	130	2	e. d.	PERSON
ajfa-3592	130	3	l. e. (	PERSON
ajfa-3592	130	4	2007	DATE
ajfa-3592	132	1	22(1	CARDINAL
ajfa-3592	132	2	67	CARDINAL
ajfa-3592	133	1	http://dx.doi.org/10.2308/iace.2007.22.1.67 alvani	PERSON
ajfa-3592	133	2	m. (	PERSON
ajfa-3592	133	3	2001	DATE
ajfa-3592	135	1	tehran	GPE
ajfa-3592	136	1	k. b.	PERSON
ajfa-3592	136	2	goh	PERSON
ajfa-3592	136	3	c. t.	PERSON
ajfa-3592	136	4	h. c.	PERSON
ajfa-3592	136	5	1993	DATE
ajfa-3592	138	1	22(1	TIME
ajfa-3592	138	2	31	CARDINAL
ajfa-3592	139	1	http://dx.doi.org/10.1108/00483489310025184 arnold	PERSON
ajfa-3592	139	2	h. j.	PERSON
ajfa-3592	139	3	d. c.	PERSON
ajfa-3592	139	4	1982	DATE
ajfa-3592	141	1	350	CARDINAL
ajfa-3592	142	1	belkaoui	PERSON
ajfa-3592	142	2	a.	PERSON
ajfa-3592	142	3	1989	DATE
ajfa-3592	144	1	beutell	ORG
ajfa-3592	144	2	n. j., & brenner	PERSON
ajfa-3592	144	3	o. c.	PERSON
ajfa-3592	144	4	1986	DATE
ajfa-3592	146	1	28(1	CARDINAL
ajfa-3592	146	2	29	CARDINAL
ajfa-3592	147	1	l. t.	PERSON
ajfa-3592	147	2	lynn	GPE
ajfa-3592	147	3	s., & horn	ORG
ajfa-3592	147	4	1998	DATE
ajfa-3592	149	1	7	CARDINAL
ajfa-3592	149	2	27	CARDINAL
ajfa-3592	150	1	collins	PERSON
ajfa-3592	150	2	k. m.	PERSON
ajfa-3592	150	3	l. n. (	PERSON
ajfa-3592	150	4	1989	DATE
ajfa-3592	152	1	92-98	CARDINAL
ajfa-3592	153	1	1995	DATE
ajfa-3592	155	1	10(8	CARDINAL
ajfa-3592	155	2	11	CARDINAL
ajfa-3592	155	3	r. g.	PERSON
ajfa-3592	155	4	2001	DATE
ajfa-3592	157	1	16(4	CARDINAL
ajfa-3592	157	2	234	CARDINAL
ajfa-3592	158	1	gregson	PERSON
ajfa-3592	158	2	t.	GPE
ajfa-3592	158	3	1990	DATE
ajfa-3592	160	1	2	CARDINAL
ajfa-3592	160	2	32	CARDINAL
ajfa-3592	161	1	harrell	ORG
ajfa-3592	161	2	a. m.	PERSON
ajfa-3592	161	3	m. j.	PERSON
ajfa-3592	161	4	1984	DATE
ajfa-3592	162	1	mcclelland	PERSON
ajfa-3592	163	1	9(3	CARDINAL
ajfa-3592	163	2	241	CARDINAL
ajfa-3592	164	1	http://dx.doi.org/10.1016/0361-3682(84)90010-2 larkin	PERSON
ajfa-3592	164	2	j. m.	PERSON
ajfa-3592	164	3	1990	DATE
ajfa-3592	166	1	52(2	CARDINAL
ajfa-3592	166	2	20	CARDINAL
ajfa-3592	166	3	r. n.	PERSON
ajfa-3592	166	4	c. j., & kinskey	PERSON
ajfa-3592	166	5	j. m.	PERSON
ajfa-3592	166	6	1997	DATE
ajfa-3592	169	1	s., & mahdis	ORG
ajfa-3592	169	2	2003	DATE
ajfa-3592	171	1	iranian	NORP
ajfa-3592	171	2	32(2	CARDINAL
ajfa-3592	171	3	asian journal of finance & accounting	ORG
ajfa-3592	171	4	5	CARDINAL
ajfa-3592	171	5	1	CARDINAL
ajfa-3592	171	6	364 43-61	CARDINAL
ajfa-3592	172	1	morley	ORG
ajfa-3592	172	2	s.	PERSON
ajfa-3592	172	3	jackson	GPE
ajfa-3592	172	4	m., & o'neill	ORG
ajfa-3592	172	5	2002	DATE
ajfa-3592	173	1	australia	GPE
ajfa-3592	174	1	australian	NORP
ajfa-3592	174	2	64	CARDINAL
ajfa-3592	175	1	http://dx.doi.org/10.1111/j.1835-2561.2002.tb00196.x	CARDINAL
ajfa-3592	175	2	a.	PERSON
ajfa-3592	175	3	2003	DATE
ajfa-3592	177	1	tehran	GPE
ajfa-3592	178	1	dibagaran	PERSON
ajfa-3592	179	1	moyes	GPE
ajfa-3592	179	2	g. d.	PERSON
ajfa-3592	179	3	williams	GPE
ajfa-3592	179	4	2006	DATE
ajfa-3592	181	1	21(5	CARDINAL
ajfa-3592	181	2	536	CARDINAL
ajfa-3592	182	1	s., & costanzo	ORG
ajfa-3592	182	2	1993	DATE
ajfa-3592	183	1	6	CARDINAL
ajfa-3592	183	2	inc.	ORG
ajfa-3592	183	3	d.	NORP
ajfa-3592	183	4	c., & myers	ORG
ajfa-3592	183	5	n. (1989	ORG
ajfa-3592	185	1	169	CARDINAL
ajfa-3592	185	2	72-76	DATE
ajfa-3592	186	1	l. w.	PERSON
ajfa-3592	186	2	r. m.	PERSON
ajfa-3592	186	3	1973	DATE
ajfa-3592	188	1	151	CARDINAL
ajfa-3592	189	1	rhode	GPE
ajfa-3592	189	2	j. g.	PERSON
ajfa-3592	189	3	sorensen	PERSON
ajfa-3592	189	4	j. e.	PERSON
ajfa-3592	189	5	lawler iii	PERSON
ajfa-3592	189	6	e. e.	PERSON
ajfa-3592	189	7	1977	DATE
ajfa-3592	191	1	2(2	CARDINAL
ajfa-3592	191	2	165	CARDINAL
ajfa-3592	192	1	http://dx.doi.org/10.1016/0361-3682(77)90033-2 robbins	GPE
ajfa-3592	192	2	s. p. (	PERSON
ajfa-3592	192	3	2001	DATE
ajfa-3592	193	1	14	CARDINAL
ajfa-3592	193	2	pearson education india	ORG
ajfa-3592	193	3	p. e.	PERSON
ajfa-3592	193	4	1985	DATE
ajfa-3592	195	1	american journal of community	ORG
ajfa-3592	195	2	13(6	CARDINAL
ajfa-3592	195	3	693	CARDINAL
ajfa-3592	196	1	taylor	PERSON
ajfa-3592	196	2	1999	DATE
ajfa-3592	198	1	australian	NORP
ajfa-3592	198	2	69	CARDINAL
ajfa-3592	198	3	46	CARDINAL