id	sid	eid	entity	type
ajfa-4039	1	1	microsoft	ORG
ajfa-4039	1	2	4039-15083-1-sm-writer2-new.doc	CARDINAL
ajfa-4039	1	3	finance & accounting	ORG
ajfa-4039	1	4	5	CARDINAL
ajfa-4039	1	5	2	CARDINAL
ajfa-4039	1	6	brunei	GPE
ajfa-4039	1	7	hisham yaacob	PERSON
ajfa-4039	1	8	department of accounting & finance	ORG
ajfa-4039	1	9	economics & policy studies university of brunei darussalam	ORG
ajfa-4039	1	10	be1410 e-mail	PERSON
ajfa-4039	1	11	fathima shafeek university of brunei darussalam	ORG
ajfa-4039	1	12	brunei hairul	PERSON
ajfa-4039	1	13	putra malaysia	GPE
ajfa-4039	1	14	malaysia	GPE
ajfa-4039	1	15	july 22, 2013	DATE
ajfa-4039	1	16	september 11, 2013	DATE
ajfa-4039	1	17	december 1, 2013	DATE
ajfa-4039	1	18	islamic	NORP
ajfa-4039	1	19	the past decades	DATE
ajfa-4039	1	20	islamic	NORP
ajfa-4039	1	21	muslims	NORP
ajfa-4039	1	22	non-muslims	NORP
ajfa-4039	3	1	shari’ah	PERSON
ajfa-4039	3	2	islamic	NORP
ajfa-4039	6	1	asian	NORP
ajfa-4039	6	2	finance & accounting	ORG
ajfa-4039	6	3	5	CARDINAL
ajfa-4039	6	4	2	CARDINAL
ajfa-4039	6	5	brunei	GPE
ajfa-4039	6	6	shari’ah	GPE
ajfa-4039	7	1	shari’ah	GPE
ajfa-4039	8	1	shari’ah	GPE
ajfa-4039	9	1	the brunei government	ORG
ajfa-4039	9	2	shari’ah	GPE
ajfa-4039	10	1	islamic	NORP
ajfa-4039	10	2	islamic finance	ORG
ajfa-4039	10	3	shari’ah	GPE
ajfa-4039	10	4	shari’ah	GPE
ajfa-4039	10	5	asian	NORP
ajfa-4039	10	6	journal of finance & accounting	ORG
ajfa-4039	10	7	5	CARDINAL
ajfa-4039	10	8	2	CARDINAL
ajfa-4039	11	1	islamic	NORP
ajfa-4039	11	2	20%	PERCENT
ajfa-4039	11	3	the past decades	DATE
ajfa-4039	11	4	2012	DATE
ajfa-4039	12	1	more than three hundred	CARDINAL
ajfa-4039	12	2	islamic	NORP
ajfa-4039	12	3	almost eighty	CARDINAL
ajfa-4039	12	4	us$1.3 trillion	MONEY
ajfa-4039	12	5	2011	DATE
ajfa-4039	12	6	2012	DATE
ajfa-4039	12	7	pwc	ORG
ajfa-4039	12	8	2011	DATE
ajfa-4039	12	9	2012	DATE
ajfa-4039	12	10	islamic	NORP
ajfa-4039	12	11	2012	DATE
ajfa-4039	13	1	islamic	NORP
ajfa-4039	13	2	asian	NORP
ajfa-4039	13	3	22%	PERCENT
ajfa-4039	13	4	2012	DATE
ajfa-4039	14	1	kfh research	ORG
ajfa-4039	14	2	islamic	NORP
ajfa-4039	14	3	usd1.1 trillion	CARDINAL
ajfa-4039	14	4	2011	DATE
ajfa-4039	14	5	almost 81%	PERCENT
ajfa-4039	15	1	sukuk	ORG
ajfa-4039	15	2	islamic	NORP
ajfa-4039	15	3	14%	PERCENT
ajfa-4039	15	4	islamic	NORP
ajfa-4039	15	5	approximately usd178.2 billion	CARDINAL
ajfa-4039	15	6	2011	DATE
ajfa-4039	16	1	islamic	NORP
ajfa-4039	16	2	the islamic fund management	ORG
ajfa-4039	16	3	4.5%	PERCENT
ajfa-4039	16	4	billion	CARDINAL
ajfa-4039	16	5	876	CARDINAL
ajfa-4039	16	6	2011	DATE
ajfa-4039	17	1	islamic	NORP
ajfa-4039	17	2	0.5%	PERCENT
ajfa-4039	17	3	2011	DATE
ajfa-4039	17	4	islamic	NORP
ajfa-4039	18	1	islamic	NORP
ajfa-4039	18	2	south east asia	LOC
ajfa-4039	18	3	islamic	NORP
ajfa-4039	18	4	brunei	GPE
ajfa-4039	18	5	the north coast	LOC
ajfa-4039	19	1	four hundred thousand	CARDINAL
ajfa-4039	19	2	july 2011	DATE
ajfa-4039	19	3	2011	DATE
ajfa-4039	20	1	brunei	GPE
ajfa-4039	20	2	second	ORDINAL
ajfa-4039	20	3	hdi	ORG
ajfa-4039	20	4	singapore	GPE
ajfa-4039	20	5	first	ORDINAL
ajfa-4039	20	6	united nation	ORG
ajfa-4039	20	7	2011	DATE
ajfa-4039	21	1	brunei	GPE
ajfa-4039	21	2	fifth	ORDINAL
ajfa-4039	21	3	2011	DATE
ajfa-4039	22	1	fifth	ORDINAL
ajfa-4039	22	2	182	CARDINAL
ajfa-4039	23	1	the brunei islamic finance industry	ORG
ajfa-4039	23	2	1991	DATE
ajfa-4039	23	3	tabung amanah islam brunei darussalam	PERSON
ajfa-4039	23	4	islamic bank	ORG
ajfa-4039	23	5	islamic development bank	ORG
ajfa-4039	23	6	brunei	GPE
ajfa-4039	23	7	january 1993	DATE
ajfa-4039	23	8	islam brunei darussalam	PERSON
ajfa-4039	24	1	islamic	NORP
ajfa-4039	24	2	islamic	NORP
ajfa-4039	24	3	2010	DATE
ajfa-4039	25	1	sukuk	ORG
ajfa-4039	25	2	islamic	NORP
ajfa-4039	25	3	brunei	GPE
ajfa-4039	25	4	only two	CARDINAL
ajfa-4039	26	1	first	ORDINAL
ajfa-4039	26	2	2006	DATE
ajfa-4039	27	1	islamic	NORP
ajfa-4039	27	2	asian	NORP
ajfa-4039	27	3	finance & accounting	ORG
ajfa-4039	27	4	5	CARDINAL
ajfa-4039	27	5	2	CARDINAL
ajfa-4039	27	6	87 monetari	QUANTITY
ajfa-4039	27	7	2010	DATE
ajfa-4039	28	1	brunei	GPE
ajfa-4039	28	2	islamic	NORP
ajfa-4039	29	1	islamic	NORP
ajfa-4039	29	2	2012	DATE
ajfa-4039	29	3	the ministry of finance	ORG
ajfa-4039	31	1	islamic	NORP
ajfa-4039	32	1	islamic	NORP
ajfa-4039	32	2	islamic	NORP
ajfa-4039	32	3	shari’ah	PERSON
ajfa-4039	32	4	shari’ah	GPE
ajfa-4039	33	1	1991	DATE
ajfa-4039	33	2	islamic	NORP
ajfa-4039	34	1	the islamic financial services industry	ORG
ajfa-4039	36	1	islamic	NORP
ajfa-4039	36	2	islamic	NORP
ajfa-4039	36	3	pwc	ORG
ajfa-4039	36	4	2011	DATE
ajfa-4039	37	1	shari’ah	GPE
ajfa-4039	38	1	shari’ah	GPE
ajfa-4039	38	2	shari’ah	GPE
ajfa-4039	38	3	shari’ah	GPE
ajfa-4039	38	4	ifi	ORG
ajfa-4039	38	5	ifi	ORG
ajfa-4039	38	6	mohamed-ibrahim	PERSON
ajfa-4039	38	7	2008	DATE
ajfa-4039	39	1	shari’ah	GPE
ajfa-4039	40	1	islamic	NORP
ajfa-4039	40	2	kasim	GPE
ajfa-4039	40	3	mohamed-ibrahim	PERSON
ajfa-4039	40	4	sulaiman	PERSON
ajfa-4039	40	5	2009	DATE
ajfa-4039	40	6	parker	GPE
ajfa-4039	40	7	2010	DATE
ajfa-4039	40	8	shahwan	PERSON
ajfa-4039	40	9	2010	DATE
ajfa-4039	41	1	yaacob	PERSON
ajfa-4039	41	2	2012	DATE
ajfa-4039	41	3	brunei	GPE
ajfa-4039	43	1	shari’ah	GPE
ajfa-4039	44	1	islamic	NORP
ajfa-4039	45	1	2011	DATE
ajfa-4039	45	2	pricewaterhousecoopers	ORG
ajfa-4039	45	3	malaysia	GPE
ajfa-4039	45	4	asian journal of finance & accounting	ORG
ajfa-4039	45	5	5	CARDINAL
ajfa-4039	45	6	2	CARDINAL
ajfa-4039	45	7	pwc	ORG
ajfa-4039	45	8	2011	DATE
ajfa-4039	48	1	shari’ah	GPE
ajfa-4039	49	1	shari’ah	GPE
ajfa-4039	49	2	shari’ah	PERSON
ajfa-4039	50	1	shari’ah	PERSON
ajfa-4039	50	2	shari’ah	GPE
ajfa-4039	50	3	shari’ah	GPE
ajfa-4039	51	1	bruneian	NORP
ajfa-4039	51	2	shari’ah	GPE
ajfa-4039	52	1	shari’ah	GPE
ajfa-4039	53	1	the brunei government	ORG
ajfa-4039	53	2	shari’ah	GPE
ajfa-4039	54	1	islamic	NORP
ajfa-4039	56	1	shari’ah	PERSON
ajfa-4039	60	1	2	CARDINAL
ajfa-4039	63	1	the american accounting association	ORG
ajfa-4039	63	2	two	CARDINAL
ajfa-4039	64	1	asian	NORP
ajfa-4039	64	2	finance & accounting	ORG
ajfa-4039	64	3	5	CARDINAL
ajfa-4039	64	4	2	CARDINAL
ajfa-4039	64	5	the international federation of accountants	ORG
ajfa-4039	69	1	1990	DATE
ajfa-4039	73	1	3	CARDINAL
ajfa-4039	73	2	shari’ah	GPE
ajfa-4039	73	3	1980s	DATE
ajfa-4039	74	1	islamic	NORP
ajfa-4039	74	2	prophet muhammad	PERSON
ajfa-4039	76	1	kasim	NORP
ajfa-4039	76	2	2009	DATE
ajfa-4039	77	1	shari’ah	GPE
ajfa-4039	77	2	the early period	DATE
ajfa-4039	77	3	islam	ORG
ajfa-4039	77	4	yaacob	ORG
ajfa-4039	77	5	2012	DATE
ajfa-4039	78	1	al-khatib	PERSON
ajfa-4039	78	2	shari’ah	GPE
ajfa-4039	78	3	kasim	GPE
ajfa-4039	78	4	2010	DATE
ajfa-4039	79	1	social asian journal of finance & accounting	ORG
ajfa-4039	79	2	5	CARDINAL
ajfa-4039	79	3	2	CARDINAL
ajfa-4039	79	4	90	CARDINAL
ajfa-4039	79	5	2003	DATE
ajfa-4039	80	1	islam	ORG
ajfa-4039	80	2	islamic	NORP
ajfa-4039	80	3	al-quran	PERSON
ajfa-4039	81	1	muslims	NORP
ajfa-4039	81	2	prophet muhammad	PERSON
ajfa-4039	82	1	quran	NORP
ajfa-4039	82	2	84:7-9	CARDINAL
ajfa-4039	83	1	quran	NORP
ajfa-4039	83	2	muslims	NORP
ajfa-4039	83	3	non-muslims	NORP
ajfa-4039	84	1	islamic	NORP
ajfa-4039	84	2	shari’ah	GPE
ajfa-4039	85	1	shari’ah	GPE
ajfa-4039	86	1	quranic	NORP
ajfa-4039	86	2	shari’ah	GPE
ajfa-4039	86	3	mohamed-ibrahim	PERSON
ajfa-4039	86	4	2008	DATE
ajfa-4039	86	5	shari’ah	PERSON
ajfa-4039	87	1	shari’ah	GPE
ajfa-4039	87	2	shari’ah	GPE
ajfa-4039	88	1	ifi	ORG
ajfa-4039	89	1	ifi	ORG
ajfa-4039	89	2	shari’ah	GPE
ajfa-4039	89	3	2010	DATE
ajfa-4039	90	1	islamic	NORP
ajfa-4039	91	1	ifi	ORG
ajfa-4039	92	1	ifi	ORG
ajfa-4039	92	2	pierce	ORG
ajfa-4039	92	3	2010	DATE
ajfa-4039	93	1	asian journal of finance & accounting	ORG
ajfa-4039	93	2	5	CARDINAL
ajfa-4039	93	3	2	CARDINAL
ajfa-4039	93	4	91	CARDINAL
ajfa-4039	93	5	shari’ah	GPE
ajfa-4039	94	1	khan	GPE
ajfa-4039	94	2	1985	DATE
ajfa-4039	94	3	shari’ah	GPE
ajfa-4039	95	1	khan	GPE
ajfa-4039	95	2	1985	DATE
ajfa-4039	95	3	fiqh	ORG
ajfa-4039	96	1	pellegrini	PERSON
ajfa-4039	96	2	2006	DATE
ajfa-4039	97	1	shari’ah	GPE
ajfa-4039	97	2	ifi	ORG
ajfa-4039	97	3	shari’ah	GPE
ajfa-4039	98	1	shari’ah	GPE
ajfa-4039	98	2	shari’ah	PERSON
ajfa-4039	98	3	besar,	ORG
ajfa-4039	98	4	abd-sukor	PERSON
ajfa-4039	98	5	abdul-muthalib et al.	ORG
ajfa-4039	98	6	2009	DATE
ajfa-4039	98	7	malaysian	NORP
ajfa-4039	99	1	4	CARDINAL
ajfa-4039	99	2	shari’ah	GPE
ajfa-4039	99	3	shari’ah	GPE
ajfa-4039	99	4	prophet muhammad	PERSON
ajfa-4039	100	1	islamic	NORP
ajfa-4039	101	1	first	ORDINAL
ajfa-4039	101	2	quran, 7:26	DATE
ajfa-4039	102	1	51:52	TIME
ajfa-4039	104	1	shari’ah	GPE
ajfa-4039	106	1	islam	ORG
ajfa-4039	106	2	khalifah	PERSON
ajfa-4039	106	3	haniffa	PERSON
ajfa-4039	106	4	2010	DATE
ajfa-4039	106	5	yaacob	GPE
ajfa-4039	106	6	2011	DATE
ajfa-4039	107	1	islam	ORG
ajfa-4039	107	2	haniffa	NORP
ajfa-4039	107	3	2010	DATE
ajfa-4039	108	1	khalifah	PERSON
ajfa-4039	109	1	al-amanah	PERSON
ajfa-4039	112	1	quran	NORP
ajfa-4039	114	1	yaacob	GPE
ajfa-4039	114	2	2011	DATE
ajfa-4039	115	1	shari’ah	PERSON
ajfa-4039	115	2	asian	NORP
ajfa-4039	115	3	finance & accounting	ORG
ajfa-4039	115	4	5	CARDINAL
ajfa-4039	115	5	2	CARDINAL
ajfa-4039	117	1	5	CARDINAL
ajfa-4039	117	2	shari’ah	GPE
ajfa-4039	117	3	bruneian	PERSON
ajfa-4039	117	4	shari’ah	GPE
ajfa-4039	117	5	shari’ah	PERSON
ajfa-4039	118	1	shari’ah	PERSON
ajfa-4039	118	2	shari’ah	PERSON
ajfa-4039	118	3	shari’ah	GPE
ajfa-4039	120	1	gronhaug	ORG
ajfa-4039	120	2	2010	DATE
ajfa-4039	121	1	only three	CARDINAL
ajfa-4039	121	2	brunei	GPE
ajfa-4039	122	1	nearly three decades ago	DATE
ajfa-4039	123	1	islamic university while university c	ORG
ajfa-4039	125	1	islamic	NORP
ajfa-4039	126	1	shari’ah	GPE
ajfa-4039	127	1	shari’ah	GPE
ajfa-4039	128	1	yavas & arsan	ORG
ajfa-4039	128	2	1996	DATE
ajfa-4039	129	1	shari’ah	GPE
ajfa-4039	129	2	shari’ah	GPE
ajfa-4039	129	3	two	CARDINAL
ajfa-4039	130	1	first year	DATE
ajfa-4039	130	2	the first two years	DATE
ajfa-4039	130	3	gul et al.	PERSON
ajfa-4039	130	4	1989	DATE
ajfa-4039	130	5	mauldin et al.	GPE
ajfa-4039	130	6	2000	DATE
ajfa-4039	130	7	estes	PERSON
ajfa-4039	130	8	1982	DATE
ajfa-4039	131	1	69	CARDINAL
ajfa-4039	131	2	27%	PERCENT
ajfa-4039	131	3	a, 40%	PERCENT
ajfa-4039	131	4	33%	PERCENT
ajfa-4039	131	5	three	CARDINAL
ajfa-4039	133	1	69	CARDINAL
ajfa-4039	133	2	10	CARDINAL
ajfa-4039	133	3	only 59	CARDINAL
ajfa-4039	134	1	6	CARDINAL
ajfa-4039	134	2	1 to	CARDINAL
ajfa-4039	134	3	3	CARDINAL
ajfa-4039	134	4	29%	PERCENT
ajfa-4039	134	5	71%	PERCENT
ajfa-4039	135	1	95%	PERCENT
ajfa-4039	135	2	asian	NORP
ajfa-4039	135	3	finance & accounting	ORG
ajfa-4039	135	4	5	CARDINAL
ajfa-4039	135	5	2	CARDINAL
ajfa-4039	135	6	twenty	CARDINAL
ajfa-4039	135	7	20	CARDINAL
ajfa-4039	135	8	twenty four	CARDINAL
ajfa-4039	135	9	24) years old	DATE
ajfa-4039	135	10	second	ORDINAL
ajfa-4039	135	11	third year	DATE
ajfa-4039	135	12	87%	PERCENT
ajfa-4039	136	1	only eight	CARDINAL
ajfa-4039	136	2	8)	CARDINAL
ajfa-4039	136	3	13%	PERCENT
ajfa-4039	136	4	their final year	DATE
ajfa-4039	137	1	1	CARDINAL
ajfa-4039	138	1	17 29	DATE
ajfa-4039	138	2	42 71	DATE
ajfa-4039	138	3	59 100	CARDINAL
ajfa-4039	138	4	2	CARDINAL
ajfa-4039	138	5	15	CARDINAL
ajfa-4039	138	6	95 25	DATE
ajfa-4039	138	7	34	CARDINAL
ajfa-4039	138	8	2 3	CARDINAL
ajfa-4039	138	9	59 100	CARDINAL
ajfa-4039	138	10	3	CARDINAL
ajfa-4039	138	11	59) year	DATE
ajfa-4039	138	12	no %	PERCENT
ajfa-4039	138	13	41	CARDINAL
ajfa-4039	138	14	3rd	ORDINAL
ajfa-4039	138	15	27	CARDINAL
ajfa-4039	138	16	4th	ORDINAL
ajfa-4039	138	17	8 13	DATE
ajfa-4039	138	18	59 100	CARDINAL
ajfa-4039	138	19	asian	NORP
ajfa-4039	138	20	finance & accounting	ORG
ajfa-4039	138	21	5	CARDINAL
ajfa-4039	138	22	2	CARDINAL
ajfa-4039	138	23	4	CARDINAL
ajfa-4039	140	1	islamic university	ORG
ajfa-4039	140	2	shari’ah	PERSON
ajfa-4039	141	1	4	CARDINAL
ajfa-4039	141	2	5	CARDINAL
ajfa-4039	141	3	2	CARDINAL
ajfa-4039	141	4	18	CARDINAL
ajfa-4039	141	5	2	CARDINAL
ajfa-4039	141	6	18	CARDINAL
ajfa-4039	141	7	3	CARDINAL
ajfa-4039	141	8	14	CARDINAL
ajfa-4039	141	9	5	CARDINAL
ajfa-4039	141	10	2	CARDINAL
ajfa-4039	141	11	31	CARDINAL
ajfa-4039	141	12	5	CARDINAL
ajfa-4039	142	1	shari’ah	PERSON
ajfa-4039	142	2	36%	PERCENT
ajfa-4039	142	3	shari’ah	GPE
ajfa-4039	142	4	24%	PERCENT
ajfa-4039	142	5	both 40%	PERCENT
ajfa-4039	142	6	asian journal of finance & accounting	ORG
ajfa-4039	142	7	5	CARDINAL
ajfa-4039	142	8	2	CARDINAL
ajfa-4039	142	9	95	CARDINAL
ajfa-4039	142	10	5	CARDINAL
ajfa-4039	142	11	only 40%	PERCENT
ajfa-4039	142	12	shari’ah	GPE
ajfa-4039	142	13	ifi	ORG
ajfa-4039	142	14	shari’ah	GPE
ajfa-4039	142	15	ifi	ORG
ajfa-4039	143	1	60%	PERCENT
ajfa-4039	143	2	shari’ah	GPE
ajfa-4039	144	1	shari’ah	GPE
ajfa-4039	145	1	40%	PERCENT
ajfa-4039	146	1	6	CARDINAL
ajfa-4039	147	1	shari’ah	GPE
ajfa-4039	147	2	92	CARDINAL
ajfa-4039	147	3	81	CARDINAL
ajfa-4039	147	4	78	CARDINAL
ajfa-4039	147	5	68	CARDINAL
ajfa-4039	147	6	64	CARDINAL
ajfa-4039	147	7	41	CARDINAL
ajfa-4039	147	8	shari’ah	GPE
ajfa-4039	147	9	brunei	GPE
ajfa-4039	147	10	shari’ah	GPE
ajfa-4039	148	1	first	ORDINAL
ajfa-4039	148	2	92%	PERCENT
ajfa-4039	148	3	81%	PERCENT
ajfa-4039	148	4	78%	PERCENT
ajfa-4039	148	5	68%	PERCENT
ajfa-4039	148	6	64%	PERCENT
ajfa-4039	148	7	41%	PERCENT
ajfa-4039	149	1	shari’ah	GPE
ajfa-4039	150	1	asian journal of finance & accounting	ORG
ajfa-4039	150	2	5	CARDINAL
ajfa-4039	150	3	2	CARDINAL
ajfa-4039	150	4	7	CARDINAL
ajfa-4039	151	1	shari’ah	GPE
ajfa-4039	151	2	islamic	NORP
ajfa-4039	151	3	93	CARDINAL
ajfa-4039	151	4	92	CARDINAL
ajfa-4039	151	5	81	CARDINAL
ajfa-4039	151	6	78	CARDINAL
ajfa-4039	151	7	53	CARDINAL
ajfa-4039	152	1	islamic	NORP
ajfa-4039	152	2	93%	PERCENT
ajfa-4039	152	3	shari’ah	GPE
ajfa-4039	152	4	92%	PERCENT
ajfa-4039	152	5	81%	PERCENT
ajfa-4039	152	6	78%	PERCENT
ajfa-4039	152	7	53%	PERCENT
ajfa-4039	154	1	islamic	NORP
ajfa-4039	154	2	shari’ah	PERSON
ajfa-4039	155	1	shari’ah	GPE
ajfa-4039	156	1	shari’ah	PERSON
ajfa-4039	156	2	muslims	NORP
ajfa-4039	157	1	91%	PERCENT
ajfa-4039	157	2	shari’ah	GPE
ajfa-4039	159	1	brunei	GPE
ajfa-4039	159	2	malay	NORP
ajfa-4039	159	3	islamic	NORP
ajfa-4039	159	4	muslims	NORP
ajfa-4039	160	1	islamic	NORP
ajfa-4039	161	1	brunei	GPE
ajfa-4039	162	1	nearly three quarter	DATE
ajfa-4039	162	2	approximately 70%	PERCENT
ajfa-4039	163	1	60%	PERCENT
ajfa-4039	163	2	shari’ah	PERSON
ajfa-4039	165	1	asian	NORP
ajfa-4039	165	2	finance & accounting	ORG
ajfa-4039	165	3	5	CARDINAL
ajfa-4039	165	4	2	CARDINAL
ajfa-4039	167	1	shari’ah	PERSON
ajfa-4039	168	1	brunei	GPE
ajfa-4039	168	2	islamic	NORP
ajfa-4039	168	3	islamic	NORP
ajfa-4039	169	1	the earlier year	DATE
ajfa-4039	169	2	first	ORDINAL
ajfa-4039	169	3	calero	ORG
ajfa-4039	169	4	2006	DATE
ajfa-4039	170	1	shari’ah	GPE
ajfa-4039	170	2	islamic	NORP
ajfa-4039	171	1	shari’ah	PERSON
ajfa-4039	173	1	islamic	NORP
ajfa-4039	173	2	shari’ah	DATE
ajfa-4039	174	1	2013	DATE
ajfa-4039	174	2	shari’ah	GPE
ajfa-4039	175	1	7	CARDINAL
ajfa-4039	175	2	islamic	NORP
ajfa-4039	175	3	sultan	GPE
ajfa-4039	175	4	2007	DATE
ajfa-4039	178	1	shari’ah	PERSON
ajfa-4039	181	1	islamic	NORP
ajfa-4039	182	1	shari’ah	PERSON
ajfa-4039	182	2	asian	NORP
ajfa-4039	182	3	finance & accounting	ORG
ajfa-4039	182	4	5	CARDINAL
ajfa-4039	182	5	2	CARDINAL
ajfa-4039	182	6	shari’ah	PERSON
ajfa-4039	183	1	shari’ah	PERSON
ajfa-4039	184	1	2010	DATE
ajfa-4039	185	1	islamic	NORP
ajfa-4039	186	1	manama	GPE
ajfa-4039	186	2	bahrain	GPE
ajfa-4039	186	3	islamic	NORP
ajfa-4039	187	1	besar	ORG
ajfa-4039	187	2	abd-sukor	PERSON
ajfa-4039	187	3	m.e.	GPE
ajfa-4039	187	4	abdul-muthalib	ORG
ajfa-4039	187	5	n., & gunawa	ORG
ajfa-4039	187	6	a.y.	GPE
ajfa-4039	187	7	2009	DATE
ajfa-4039	188	1	shari’ah	GPE
ajfa-4039	188	2	islamic	NORP
ajfa-4039	188	3	malaysia	GPE
ajfa-4039	189	1	5(1	CARDINAL
ajfa-4039	189	2	294	CARDINAL
ajfa-4039	190	1	courville	ORG
ajfa-4039	190	2	s.	PERSON
ajfa-4039	190	3	2003	DATE
ajfa-4039	192	1	25(3	CARDINAL
ajfa-4039	192	2	269–297	CARDINAL
ajfa-4039	192	3	dalci	ORG
ajfa-4039	192	4	i.	GPE
ajfa-4039	192	5	m., & baradarani	ORG
ajfa-4039	192	6	s.	PERSON
ajfa-4039	192	7	2013	DATE
ajfa-4039	193	1	iranian	NORP
ajfa-4039	194	1	journal of accounting	ORG
ajfa-4039	194	2	3(2	CARDINAL
ajfa-4039	194	3	145	CARDINAL
ajfa-4039	195	1	garas	ORG
ajfa-4039	195	2	s.n.	GPE
ajfa-4039	195	3	2010	DATE
ajfa-4039	196	1	islamic	NORP
ajfa-4039	197	1	18(4	CARDINAL
ajfa-4039	197	2	386–407	CARDINAL
ajfa-4039	198	1	ghauri	PERSON
ajfa-4039	198	2	k.	PERSON
ajfa-4039	198	3	2010	DATE
ajfa-4039	200	1	4th	ORDINAL
ajfa-4039	200	2	pearson education limited	ORG
ajfa-4039	200	3	england	GPE
ajfa-4039	201	1	2012	DATE
ajfa-4039	202	1	1.6trn	MONEY
ajfa-4039	203	1	1	CARDINAL
ajfa-4039	204	1	grais	PERSON
ajfa-4039	204	2	w., & pellegrini	ORG
ajfa-4039	204	3	m. (	PERSON
ajfa-4039	204	4	2006	DATE
ajfa-4039	205	1	islamic	NORP
ajfa-4039	206	1	world bank	ORG
ajfa-4039	206	2	4054	DATE
ajfa-4039	206	3	the world bank	ORG
ajfa-4039	206	4	new york	GPE
ajfa-4039	206	5	usa	GPE
ajfa-4039	206	6	grewal	GPE
ajfa-4039	207	1	b.k.	GPE
ajfa-4039	207	2	2012	DATE
ajfa-4039	209	1	2012	DATE
ajfa-4039	209	2	kfh research limited	ORG
ajfa-4039	210	1	gul	PERSON
ajfa-4039	210	2	f. a.	PERSON
ajfa-4039	210	3	andrew, b.h.	PERSON
ajfa-4039	210	4	leong	GPE
ajfa-4039	210	5	s.c.	GPE
ajfa-4039	210	6	ismail	PERSON
ajfa-4039	210	7	1989	DATE
ajfa-4039	212	1	29(2	CARDINAL
ajfa-4039	212	2	93-100	CARDINAL
ajfa-4039	213	1	haniffa	PERSON
ajfa-4039	213	2	r., & hudaib	ORG
ajfa-4039	213	3	m.	PERSON
ajfa-4039	213	4	2010	DATE
ajfa-4039	214	1	islamic	NORP
ajfa-4039	215	1	journal of islamic accounting and business research	ORG
ajfa-4039	215	2	1(2	CARDINAL
ajfa-4039	215	3	85	CARDINAL
ajfa-4039	215	4	91	CARDINAL
ajfa-4039	216	1	2011	DATE
ajfa-4039	218	1	asian	NORP
ajfa-4039	218	2	finance & accounting	ORG
ajfa-4039	218	3	5	CARDINAL
ajfa-4039	218	4	2	CARDINAL
ajfa-4039	218	5	99	CARDINAL
ajfa-4039	218	6	b., & calero	ORG
ajfa-4039	218	7	2006	DATE
ajfa-4039	219	1	australia	GPE
ajfa-4039	220	1	419–438	CARDINAL
ajfa-4039	221	1	karim	PERSON
ajfa-4039	221	2	1990	DATE
ajfa-4039	222	1	islamic	NORP
ajfa-4039	223	1	3(3	CARDINAL
ajfa-4039	223	2	34	CARDINAL
ajfa-4039	223	3	44	DATE
ajfa-4039	224	1	kasim	GPE
ajfa-4039	224	2	n.	PERSON
ajfa-4039	224	3	mohamed-ibrahim	PERSON
ajfa-4039	224	4	s.h.	ORG
ajfa-4039	224	5	& sulaiman	PERSON
ajfa-4039	224	6	2009	DATE
ajfa-4039	225	1	shari’ah	PERSON
ajfa-4039	225	2	islamic	NORP
ajfa-4039	226	1	2(2	CARDINAL
ajfa-4039	226	2	127	CARDINAL
ajfa-4039	227	1	kasim	GPE
ajfa-4039	227	2	2010	DATE
ajfa-4039	228	1	islamic	NORP
ajfa-4039	229	1	today	DATE
ajfa-4039	229	2	malaysian institute of accountants	ORG
ajfa-4039	229	3	28	CARDINAL
ajfa-4039	229	4	31	DATE
ajfa-4039	230	1	khan	GPE
ajfa-4039	230	2	m.a.	GPE
ajfa-4039	230	3	1985	DATE
ajfa-4039	231	1	islamic	NORP
ajfa-4039	232	1	islamic economics	ORG
ajfa-4039	232	2	3(1	CARDINAL
ajfa-4039	232	3	31	CARDINAL
ajfa-4039	232	4	42	DATE
ajfa-4039	233	1	mauldin	ORG
ajfa-4039	233	2	s.	GPE
ajfa-4039	233	3	crain	PERSON
ajfa-4039	233	4	j.l.	GPE
ajfa-4039	233	5	p.h.	PERSON
ajfa-4039	233	6	2000	DATE
ajfa-4039	235	1	75(3	CARDINAL
ajfa-4039	235	2	142	CARDINAL
ajfa-4039	236	1	mohamed-ibrahim	PERSON
ajfa-4039	236	2	s.h.	PERSON
ajfa-4039	236	3	2008	DATE
ajfa-4039	237	1	shari’ah	GPE
ajfa-4039	238	1	21	CARDINAL
ajfa-4039	238	2	h.s.	GPE
ajfa-4039	238	3	2011	DATE
ajfa-4039	239	1	malaysian	NORP
ajfa-4039	240	1	journal of islamic accounting and business research	ORG
ajfa-4039	240	2	2(2	CARDINAL
ajfa-4039	240	3	87	CARDINAL
ajfa-4039	240	4	& estes	ORG
ajfa-4039	240	5	r.w.	GPE
ajfa-4039	240	6	1982	DATE
ajfa-4039	242	1	57(4	DATE
ajfa-4039	242	2	785	CARDINAL
ajfa-4039	242	3	pwc	ORG
ajfa-4039	242	4	2011	DATE
ajfa-4039	244	1	malaysia	GPE
ajfa-4039	245	1	h.g.	GPE
ajfa-4039	245	2	l.d.	GPE
ajfa-4039	246	1	2010	DATE
ajfa-4039	247	1	islamic	NORP
ajfa-4039	247	2	shari’ah	GPE
ajfa-4039	248	1	6th	ORDINAL
ajfa-4039	248	2	asia pacific interdisciplinary research	EVENT
ajfa-4039	248	3	sydney	GPE
ajfa-4039	248	4	australia	GPE
ajfa-4039	249	1	shafii	NORP
ajfa-4039	249	2	z.	PERSON
ajfa-4039	249	3	s., & shahwan	ORG
ajfa-4039	249	4	s.	PERSON
ajfa-4039	249	5	2010	DATE
ajfa-4039	250	1	islamic	NORP
ajfa-4039	251	1	kyoto	GPE
ajfa-4039	251	2	islamic	NORP
ajfa-4039	251	3	3(2	CARDINAL
ajfa-4039	251	4	3–16	CARDINAL
ajfa-4039	252	1	sultan	GPE
ajfa-4039	252	2	2007	DATE
ajfa-4039	253	1	islamic	NORP
ajfa-4039	254	1	kuala lumpur	GPE
ajfa-4039	255	1	united nation	ORG
ajfa-4039	256	1	2011	DATE
ajfa-4039	258	1	http://hdr.undp.org/en/statistics/	PERSON
ajfa-4039	259	1	2011	DATE
ajfa-4039	260	1	brunei	GPE
ajfa-4039	261	1	http://www.state.gov/r/pa/ei/bgn/2700.htm	DATE
ajfa-4039	262	1	asian	NORP
ajfa-4039	262	2	finance & accounting	ORG
ajfa-4039	262	3	5	CARDINAL
ajfa-4039	262	4	2	CARDINAL
ajfa-4039	262	5	yaacob, h. (2012).	ORG
ajfa-4039	263	1	islamic	NORP
ajfa-4039	264	1	3rd	ORDINAL
ajfa-4039	264	2	2012	DATE
ajfa-4039	264	3	bandung	GPE
ajfa-4039	264	4	indonesia	GPE
ajfa-4039	264	5	2012	DATE
ajfa-4039	265	1	yaacob, h., & donglah	ORG
ajfa-4039	265	2	n.k.	GPE
ajfa-4039	265	3	2012	DATE
ajfa-4039	266	1	islamic	NORP
ajfa-4039	267	1	international journal of economics	ORG
ajfa-4039	267	2	4(12	CARDINAL
ajfa-4039	267	3	224	CARDINAL
ajfa-4039	267	4	239	CARDINAL
ajfa-4039	268	1	1996	DATE
ajfa-4039	270	1	11(5	CARDINAL
ajfa-4039	270	2	41-44	DATE