id	sid	eid	entity	type
ajfa-410	1	1	asian journal of finance & accounting	ORG
ajfa-410	1	2	2010	DATE
ajfa-410	1	3	2	CARDINAL
ajfa-410	1	4	1	CARDINAL
ajfa-410	1	5	japanese	NORP
ajfa-410	1	6	hiroshima shudo university faculty of commerce	ORG
ajfa-410	1	7	1-1-1	CARDINAL
ajfa-410	1	8	hiroshima	GPE
ajfa-410	1	9	731-3195	CARDINAL
ajfa-410	1	10	japan	GPE
ajfa-410	1	11	roanne coman kpmg	PERSON
ajfa-410	1	12	llc 1 hiroshima	ORG
ajfa-410	1	13	7f	CARDINAL
ajfa-410	1	14	hiroshima	GPE
ajfa-410	1	15	2-1-22	QUANTITY
ajfa-410	1	16	naka-ku	PERSON
ajfa-410	1	17	hiroshima	GPE
ajfa-410	1	18	730	CARDINAL
ajfa-410	1	19	japan	GPE
ajfa-410	1	20	82	CARDINAL
ajfa-410	1	21	2933	CARDINAL
ajfa-410	1	22	june 12 2010	DATE
ajfa-410	1	23	december 16 2010	DATE
ajfa-410	1	24	japanese	NORP
ajfa-410	1	25	practitioners‟	ORG
ajfa-410	1	26	2003	DATE
ajfa-410	2	1	127	CARDINAL
ajfa-410	2	2	the japanese association for international accounting	ORG
ajfa-410	3	1	12	CARDINAL
ajfa-410	3	2	four	CARDINAL
ajfa-410	3	3	boyatzis	ORG
ajfa-410	3	4	kolb (1995)	ORG
ajfa-410	4	1	japanese	NORP
ajfa-410	4	2	second	ORDINAL
ajfa-410	5	1	japanese	NORP
ajfa-410	6	1	jel	ORG
ajfa-410	6	2	m40	ORG
ajfa-410	6	3	1	CARDINAL
ajfa-410	6	4	kpmg azsa llc	ORG
ajfa-410	8	1	mailto:sugahara@shudo-u.ac.jp	PERSON
ajfa-410	10	1	finance & accounting	ORG
ajfa-410	10	2	2010	DATE
ajfa-410	10	3	2	CARDINAL
ajfa-410	10	4	1	CARDINAL
ajfa-410	10	5	2	CARDINAL
ajfa-410	10	6	aicpa	ORG
ajfa-410	10	7	1999	DATE
ajfa-410	10	8	albrecht	ORG
ajfa-410	10	9	2000	DATE
ajfa-410	10	10	2001	DATE
ajfa-410	10	11	henderson	GPE
ajfa-410	10	12	2001	DATE
ajfa-410	12	1	de lange et al	PERSON
ajfa-410	12	2	2006	DATE
ajfa-410	12	3	one	CARDINAL
ajfa-410	13	1	2002	DATE
ajfa-410	13	2	ballantine	ORG
ajfa-410	13	3	2004	DATE
ajfa-410	13	4	de lange et al.	PERSON
ajfa-410	13	5	2006	DATE
ajfa-410	14	1	no.3	CARDINAL
ajfa-410	15	1	2003	DATE
ajfa-410	16	1	albrecht	PERSON
ajfa-410	16	2	2000	DATE
ajfa-410	16	3	howieson	GPE
ajfa-410	16	4	2003	DATE
ajfa-410	17	1	1998	DATE
ajfa-410	18	1	japan	GPE
ajfa-410	18	2	2003	DATE
ajfa-410	19	1	japanese	NORP
ajfa-410	19	2	japanese	NORP
ajfa-410	19	3	fsc	ORG
ajfa-410	19	4	2002	DATE
ajfa-410	20	1	two	CARDINAL
ajfa-410	21	1	firstly	ORDINAL
ajfa-410	21	2	pre 2003	DATE
ajfa-410	21	3	kawahito	GPE
ajfa-410	21	4	2004	DATE
ajfa-410	22	1	fsc	ORG
ajfa-410	22	2	2002	DATE
ajfa-410	23	1	fsc	ORG
ajfa-410	23	2	2002	DATE
ajfa-410	24	1	secondly	ORDINAL
ajfa-410	24	2	japan	GPE
ajfa-410	24	3	fsc	ORG
ajfa-410	24	4	2002	DATE
ajfa-410	25	1	ies 3	DATE
ajfa-410	25	2	2003	DATE
ajfa-410	26	1	2003	DATE
ajfa-410	26	2	article 8	LAW
ajfa-410	26	3	4	CARDINAL
ajfa-410	27	1	asian	NORP
ajfa-410	27	2	finance & accounting	ORG
ajfa-410	27	3	2010	DATE
ajfa-410	27	4	2	CARDINAL
ajfa-410	27	5	1	CARDINAL
ajfa-410	27	6	japan	GPE
ajfa-410	28	1	aggestam-pontoppidan	PERSON
ajfa-410	28	2	2009	DATE
ajfa-410	28	3	japan	GPE
ajfa-410	29	1	2003	DATE
ajfa-410	30	1	albrecht	PERSON
ajfa-410	30	2	2000	DATE
ajfa-410	31	1	japan	GPE
ajfa-410	32	1	2003	DATE
ajfa-410	32	2	article 8 paragraph 4	LAW
ajfa-410	33	1	2003	DATE
ajfa-410	34	1	lin et al	PERSON
ajfa-410	34	2	2005	DATE
ajfa-410	34	3	albrecht	PERSON
ajfa-410	34	4	2000	DATE
ajfa-410	34	5	chinese	NORP
ajfa-410	35	1	japan	GPE
ajfa-410	36	1	japanese	NORP
ajfa-410	37	1	japanese	NORP
ajfa-410	38	1	japanese	NORP
ajfa-410	40	1	third	ORDINAL
ajfa-410	40	2	the fourth and fifth	DATE
ajfa-410	42	1	japanese	NORP
ajfa-410	42	2	2003	DATE
ajfa-410	42	3	2009	DATE
ajfa-410	43	1	japan	GPE
ajfa-410	45	1	reed	PERSON
ajfa-410	45	2	asian journal of finance & accounting	ORG
ajfa-410	45	3	2010	DATE
ajfa-410	46	1	2	CARDINAL
ajfa-410	46	2	1	CARDINAL
ajfa-410	46	3	www.macrothink.org/ajfa 4 kratchman	PERCENT
ajfa-410	46	4	1989	DATE
ajfa-410	46	5	1994	DATE
ajfa-410	46	6	1998	DATE
ajfa-410	46	7	al.	GPE
ajfa-410	46	8	2005	DATE
ajfa-410	47	1	1998	DATE
ajfa-410	50	1	2002	DATE
ajfa-410	50	2	uk	GPE
ajfa-410	50	3	mohamed	PERSON
ajfa-410	50	4	2003	DATE
ajfa-410	50	5	us	GPE
ajfa-410	51	1	de lange et al	PERSON
ajfa-410	51	2	2006	DATE
ajfa-410	51	3	australian	NORP
ajfa-410	53	1	1998	DATE
ajfa-410	54	1	albrecht	PERSON
ajfa-410	54	2	2000	DATE
ajfa-410	57	1	baker	PERSON
ajfa-410	57	2	mcgregor	PERSON
ajfa-410	57	3	2000	DATE
ajfa-410	59	1	bui	ORG
ajfa-410	59	2	2009	DATE
ajfa-410	59	3	kavanagh	PERSON
ajfa-410	59	4	drennan	PERSON
ajfa-410	59	5	2008	DATE
ajfa-410	59	6	de lange	PERSON
ajfa-410	59	7	2009	DATE
ajfa-410	59	8	2002	DATE
ajfa-410	59	9	leveson	ORG
ajfa-410	59	10	2000	DATE
ajfa-410	61	1	japan	GPE
ajfa-410	62	1	japan	GPE
ajfa-410	63	1	2009	DATE
ajfa-410	63	2	japan	GPE
ajfa-410	63	3	asian	NORP
ajfa-410	63	4	finance & accounting	ORG
ajfa-410	63	5	2010	DATE
ajfa-410	63	6	2	CARDINAL
ajfa-410	63	7	1	CARDINAL
ajfa-410	63	8	2003	DATE
ajfa-410	64	1	japan	GPE
ajfa-410	66	1	1	CARDINAL
ajfa-410	66	2	japan	GPE
ajfa-410	67	1	2003	DATE
ajfa-410	67	2	japan	GPE
ajfa-410	67	3	fsc	ORG
ajfa-410	67	4	2002	DATE
ajfa-410	69	1	2009	DATE
ajfa-410	69	2	western‟	GPE
ajfa-410	69	3	japanese	NORP
ajfa-410	70	1	2003	DATE
ajfa-410	70	2	japan	GPE
ajfa-410	71	1	fsc	ORG
ajfa-410	71	2	2003	DATE
ajfa-410	72	1	article 9	LAW
ajfa-410	72	2	2	CARDINAL
ajfa-410	73	1	japan	GPE
ajfa-410	74	1	2003	DATE
ajfa-410	75	1	2003	DATE
ajfa-410	75	2	article 8	LAW
ajfa-410	75	3	4	CARDINAL
ajfa-410	76	1	2003	DATE
ajfa-410	77	1	japanese	NORP
ajfa-410	79	1	carr et al	PERSON
ajfa-410	80	1	2006	DATE
ajfa-410	80	2	one	CARDINAL
ajfa-410	80	3	new zealand	GPE
ajfa-410	82	1	australian	NORP
ajfa-410	82	2	2009	DATE
ajfa-410	82	3	asian journal of finance & accounting	ORG
ajfa-410	82	4	2010	DATE
ajfa-410	82	5	2	CARDINAL
ajfa-410	82	6	1	CARDINAL
ajfa-410	82	7	6	CARDINAL
ajfa-410	83	1	2005	DATE
ajfa-410	83	2	spain	GPE
ajfa-410	83	3	uk	GPE
ajfa-410	84	1	uk	GPE
ajfa-410	84	2	spanish	NORP
ajfa-410	85	1	fourth to 13th	DATE
ajfa-410	85	2	spanish	NORP
ajfa-410	85	3	ninth to 15th	DATE
ajfa-410	85	4	uk	GPE
ajfa-410	87	1	lin et al	PERSON
ajfa-410	88	1	2005	DATE
ajfa-410	89	1	chinese	NORP
ajfa-410	90	1	chinese	NORP
ajfa-410	91	1	china	GPE
ajfa-410	93	1	japanese	NORP
ajfa-410	94	1	japan	GPE
ajfa-410	94	2	2009	DATE
ajfa-410	94	3	japanese	NORP
ajfa-410	95	1	japan	GPE
ajfa-410	96	1	2003	DATE
ajfa-410	98	1	japanese	NORP
ajfa-410	99	1	de lange	PERSON
ajfa-410	99	2	2009	DATE
ajfa-410	99	3	carr et al.	PERSON
ajfa-410	99	4	2006	DATE
ajfa-410	99	5	al.	GPE
ajfa-410	99	6	2005	DATE
ajfa-410	99	7	2003	DATE
ajfa-410	101	1	japanese	NORP
ajfa-410	102	1	asian	NORP
ajfa-410	102	2	finance & accounting	ORG
ajfa-410	102	3	2010	DATE
ajfa-410	102	4	2	CARDINAL
ajfa-410	102	5	1	CARDINAL
ajfa-410	102	6	japanese	NORP
ajfa-410	102	7	rq1	ORG
ajfa-410	103	1	july 2007	DATE
ajfa-410	103	2	the japanese association for international accounting	ORG
ajfa-410	105	1	546	CARDINAL
ajfa-410	105	2	133	CARDINAL
ajfa-410	105	3	6	CARDINAL
ajfa-410	106	1	127	CARDINAL
ajfa-410	106	2	24.3%	PERCENT
ajfa-410	107	1	three	CARDINAL
ajfa-410	107	2	tertiary	ORDINAL
ajfa-410	108	1	1	CARDINAL
ajfa-410	110	1	respondents‟ ages	DATE
ajfa-410	112	1	three	CARDINAL
ajfa-410	112	2	three	CARDINAL
ajfa-410	114	1	asian journal of finance & accounting	ORG
ajfa-410	114	2	2010	DATE
ajfa-410	114	3	2	CARDINAL
ajfa-410	114	4	1	CARDINAL
ajfa-410	114	5	1	CARDINAL
ajfa-410	114	6	81	CARDINAL
ajfa-410	114	7	26	CARDINAL
ajfa-410	114	8	20	CARDINAL
ajfa-410	114	9	127	CARDINAL
ajfa-410	114	10	chi-square	PERSON
ajfa-410	115	1	40.7%	PERCENT
ajfa-410	115	2	1	CARDINAL
ajfa-410	115	3	3.8%	PERCENT
ajfa-410	115	4	6	DATE
ajfa-410	115	5	30.0%	PERCENT
ajfa-410	115	6	40	DATE
ajfa-410	115	7	31.5%	PERCENT
ajfa-410	115	8	.001	CARDINAL
ajfa-410	116	1	40 to 59 33	PERCENT
ajfa-410	116	2	40.7%	PERCENT
ajfa-410	116	3	15	DATE
ajfa-410	116	4	57.7%	PERCENT
ajfa-410	116	5	4	DATE
ajfa-410	116	6	20.0%	PERCENT
ajfa-410	116	7	52	DATE
ajfa-410	116	8	40.9%	PERCENT
ajfa-410	116	9	60 15	DATE
ajfa-410	116	10	18.5%	PERCENT
ajfa-410	116	11	10	CARDINAL
ajfa-410	116	12	38.5%	PERCENT
ajfa-410	116	13	10	CARDINAL
ajfa-410	116	14	50.0%	PERCENT
ajfa-410	116	15	35	DATE
ajfa-410	116	16	27.6%	PERCENT
ajfa-410	116	17	81	CARDINAL
ajfa-410	116	18	100.0%	PERCENT
ajfa-410	116	19	26	DATE
ajfa-410	116	20	100.0%	PERCENT
ajfa-410	116	21	20	DATE
ajfa-410	116	22	100.0%	PERCENT
ajfa-410	116	23	127(100.0%	PERCENT
ajfa-410	116	24	63	CARDINAL
ajfa-410	116	25	77.8%	PERCENT
ajfa-410	116	26	23	DATE
ajfa-410	116	27	88.5%	PERCENT
ajfa-410	116	28	18	DATE
ajfa-410	116	29	90.0%	PERCENT
ajfa-410	116	30	104	DATE
ajfa-410	116	31	81.9%	PERCENT
ajfa-410	116	32	2.568	CARDINAL
ajfa-410	116	33	18	DATE
ajfa-410	116	34	22.2%	PERCENT
ajfa-410	116	35	3	CARDINAL
ajfa-410	116	36	11.5%	PERCENT
ajfa-410	116	37	2	CARDINAL
ajfa-410	116	38	10.0%	PERCENT
ajfa-410	116	39	23	DATE
ajfa-410	116	40	18.1%	PERCENT
ajfa-410	116	41	81	CARDINAL
ajfa-410	116	42	100.0%	PERCENT
ajfa-410	116	43	26	DATE
ajfa-410	116	44	100.0%	PERCENT
ajfa-410	116	45	20	DATE
ajfa-410	116	46	100.0%	PERCENT
ajfa-410	116	47	127(100.0%	PERCENT
ajfa-410	116	48	13	CARDINAL
ajfa-410	116	49	16.3%	PERCENT
ajfa-410	116	50	5	CARDINAL
ajfa-410	116	51	19.2%	PERCENT
ajfa-410	116	52	20	DATE
ajfa-410	116	53	17.0%	PERCENT
ajfa-410	117	1	2.336(.801	DATE
ajfa-410	117	2	43	CARDINAL
ajfa-410	117	3	53.8%	PERCENT
ajfa-410	117	4	12	DATE
ajfa-410	117	5	46.2 %	PERCENT
ajfa-410	117	6	58	DATE
ajfa-410	117	7	51.9%	PERCENT
ajfa-410	117	8	8 (	PERCENT
ajfa-410	117	9	10.0%	PERCENT
ajfa-410	117	10	1	CARDINAL
ajfa-410	117	11	3.8%	PERCENT
ajfa-410	117	12	9 (8.5%	PERCENT
ajfa-410	117	13	7	CARDINAL
ajfa-410	117	14	8.8%	PERCENT
ajfa-410	117	15	3	CARDINAL
ajfa-410	117	16	11.5 %	PERCENT
ajfa-410	117	17	10	CARDINAL
ajfa-410	117	18	9.4%	PERCENT
ajfa-410	117	19	4	CARDINAL
ajfa-410	117	20	5.0	CARDINAL
ajfa-410	117	21	2	CARDINAL
ajfa-410	117	22	7.7 %	PERCENT
ajfa-410	117	23	6	DATE
ajfa-410	117	24	5.7%	PERCENT
ajfa-410	117	25	5	CARDINAL
ajfa-410	117	26	6.3%	PERCENT
ajfa-410	117	27	3	CARDINAL
ajfa-410	117	28	11.5%	PERCENT
ajfa-410	117	29	9 (7.5%	PERCENT
ajfa-410	117	30	80	CARDINAL
ajfa-410	117	31	100.0%	PERCENT
ajfa-410	117	32	26	DATE
ajfa-410	117	33	100.0%	PERCENT
ajfa-410	117	34	106(100.0%	PERCENT
ajfa-410	119	1	0.01	CARDINAL
ajfa-410	119	2	boyatzis	ORG
ajfa-410	119	3	kolb (1995)	ORG
ajfa-410	121	1	boyatzis	GPE
ajfa-410	121	2	kolb (1995)	ORG
ajfa-410	124	1	lsp	ORG
ajfa-410	124	2	72	CARDINAL
ajfa-410	125	1	72	CARDINAL
ajfa-410	125	2	one	CARDINAL
ajfa-410	125	3	seven	CARDINAL
ajfa-410	126	1	one	CARDINAL
ajfa-410	126	2	two	CARDINAL
ajfa-410	126	3	three	CARDINAL
ajfa-410	126	4	four	CARDINAL
ajfa-410	126	5	five	CARDINAL
ajfa-410	126	6	six	CARDINAL
ajfa-410	126	7	seven	CARDINAL
ajfa-410	127	1	72	CARDINAL
ajfa-410	127	2	12	CARDINAL
ajfa-410	127	3	four	CARDINAL
ajfa-410	127	4	2	CARDINAL
ajfa-410	129	1	asian journal of finance & accounting	ORG
ajfa-410	129	2	2010	DATE
ajfa-410	129	3	2	CARDINAL
ajfa-410	129	4	1	CARDINAL
ajfa-410	129	5	2	CARDINAL
ajfa-410	129	6	1	CARDINAL
ajfa-410	132	1	2	CARDINAL
ajfa-410	134	1	e. info	PERSON
ajfa-410	136	1	f. info	PERSON
ajfa-410	138	1	3	CARDINAL
ajfa-410	141	1	i.	PERSON
ajfa-410	142	1	4	CARDINAL
ajfa-410	145	1	boyatzis	ORG
ajfa-410	145	2	kolb (	ORG
ajfa-410	145	3	1993	DATE
ajfa-410	145	4	lsp	ORG
ajfa-410	145	5	3	CARDINAL
ajfa-410	147	1	3	CARDINAL
ajfa-410	149	1	boyatzis	ORG
ajfa-410	149	2	kolb (	ORG
ajfa-410	149	3	1991	DATE
ajfa-410	149	4	12	CARDINAL
ajfa-410	149	5	.917	CARDINAL
ajfa-410	150	1	kretovics	GPE
ajfa-410	150	2	1999	DATE
ajfa-410	150	3	.651	CARDINAL
ajfa-410	150	4	.935	CARDINAL
ajfa-410	151	1	asian journal of finance & accounting	ORG
ajfa-410	151	2	2010	DATE
ajfa-410	151	3	2	CARDINAL
ajfa-410	151	4	1	CARDINAL
ajfa-410	151	5	.893	CARDINAL
ajfa-410	151	6	japanese	NORP
ajfa-410	153	1	2	CARDINAL
ajfa-410	153	2	four	CARDINAL
ajfa-410	155	1	3	CARDINAL
ajfa-410	155	2	127	CARDINAL
ajfa-410	155	3	81	CARDINAL
ajfa-410	155	4	26	CARDINAL
ajfa-410	155	5	20	CARDINAL
ajfa-410	155	6	dev.	PERSON
ajfa-410	155	7	dev.	PERSON
ajfa-410	156	1	dev.	PERSON
ajfa-410	157	1	dev.	PERSON
ajfa-410	158	1	1	CARDINAL
ajfa-410	158	2	87.51	CARDINAL
ajfa-410	158	3	12.657) 87.09	MONEY
ajfa-410	158	4	12.634	CARDINAL
ajfa-410	158	5	89.15	CARDINAL
ajfa-410	158	6	11.602	CARDINAL
ajfa-410	158	7	87.10	CARDINAL
ajfa-410	158	8	14.440	CARDINAL
ajfa-410	158	9	2	CARDINAL
ajfa-410	158	10	96.58	CARDINAL
ajfa-410	158	11	11.066	CARDINAL
ajfa-410	158	12	97.11	CARDINAL
ajfa-410	158	13	95.77	CARDINAL
ajfa-410	158	14	10.977	CARDINAL
ajfa-410	158	15	95.50	CARDINAL
ajfa-410	158	16	9.638	CARDINAL
ajfa-410	159	1	3	CARDINAL
ajfa-410	159	2	85.34	CARDINAL
ajfa-410	159	3	87.81	CARDINAL
ajfa-410	159	4	14.341	CARDINAL
ajfa-410	159	5	81.38	CARDINAL
ajfa-410	159	6	80.45	CARDINAL
ajfa-410	159	7	10.909	CARDINAL
ajfa-410	159	8	4	CARDINAL
ajfa-410	159	9	90.04	CARDINAL
ajfa-410	159	10	11.791	CARDINAL
ajfa-410	159	11	90.62	CARDINAL
ajfa-410	159	12	11.401	CARDINAL
ajfa-410	159	13	90.77	CARDINAL
ajfa-410	159	14	11.357	CARDINAL
ajfa-410	159	15	86.75	CARDINAL
ajfa-410	159	16	13.833	CARDINAL
ajfa-410	159	17	.825	DATE
ajfa-410	159	18	89.86	CARDINAL
ajfa-410	159	19	10.336	CARDINAL
ajfa-410	159	20	90.65	CARDINAL
ajfa-410	159	21	10.618	CARDINAL
ajfa-410	159	22	87.45	CARDINAL
ajfa-410	159	23	10.686	CARDINAL
ajfa-410	159	24	89.26	CARDINAL
ajfa-410	159	25	9.158	CARDINAL
ajfa-410	160	1	127	CARDINAL
ajfa-410	160	2	81	CARDINAL
ajfa-410	160	3	26	CARDINAL
ajfa-410	160	4	20	CARDINAL
ajfa-410	160	5	dev.	PERSON
ajfa-410	160	6	dev.	PERSON
ajfa-410	161	1	dev.	PERSON
ajfa-410	162	1	dev.	PERSON
ajfa-410	163	1	28.66	CARDINAL
ajfa-410	163	2	4.811	CARDINAL
ajfa-410	163	3	28.23	CARDINAL
ajfa-410	163	4	4.776	CARDINAL
ajfa-410	163	5	29.23	CARDINAL
ajfa-410	163	6	4.776	CARDINAL
ajfa-410	163	7	28.95	CARDINAL
ajfa-410	163	8	4.936	CARDINAL
ajfa-410	164	1	30.82	CARDINAL
ajfa-410	164	2	4.632	CARDINAL
ajfa-410	164	3	30.95	CARDINAL
ajfa-410	164	4	4.469	CARDINAL
ajfa-410	164	5	31.04	CARDINAL
ajfa-410	164	6	4.745	CARDINAL
ajfa-410	164	7	30.00	CARDINAL
ajfa-410	164	8	5.262	CARDINAL
ajfa-410	165	1	28.03	CARDINAL
ajfa-410	165	2	4.858	CARDINAL
ajfa-410	165	3	27.90	CARDINAL
ajfa-410	165	4	5.034	CARDINAL
ajfa-410	165	5	28.35	CARDINAL
ajfa-410	165	6	4.098	CARDINAL
ajfa-410	165	7	28.15	CARDINAL
ajfa-410	165	8	5.244	CARDINAL
ajfa-410	166	1	32.06	CARDINAL
ajfa-410	166	2	3.968	CARDINAL
ajfa-410	166	3	32.07	CARDINAL
ajfa-410	166	4	4.168	CARDINAL
ajfa-410	166	5	32.42	CARDINAL
ajfa-410	166	6	3.252	CARDINAL
ajfa-410	166	7	31.55	CARDINAL
ajfa-410	167	1	32.37	CARDINAL
ajfa-410	167	2	3.982	CARDINAL
ajfa-410	167	3	32.69	CARDINAL
ajfa-410	167	4	4.033	CARDINAL
ajfa-410	167	5	31.92	CARDINAL
ajfa-410	167	6	4.298	CARDINAL
ajfa-410	167	7	31.65	CARDINAL
ajfa-410	167	8	3.329	CARDINAL
ajfa-410	168	1	32.15	CARDINAL
ajfa-410	168	2	4.417	CARDINAL
ajfa-410	168	3	32.35	CARDINAL
ajfa-410	168	4	4.487	CARDINAL
ajfa-410	168	5	31.42	CARDINAL
ajfa-410	168	6	4.785	CARDINAL
ajfa-410	168	7	32.30	CARDINAL
ajfa-410	168	8	3.686	CARDINAL
ajfa-410	169	1	30.09	CARDINAL
ajfa-410	169	2	4.667	CARDINAL
ajfa-410	169	3	30.41	CARDINAL
ajfa-410	169	4	4.740	CARDINAL
ajfa-410	169	5	30.04	CARDINAL
ajfa-410	169	6	4.467	CARDINAL
ajfa-410	169	7	28.90	CARDINAL
ajfa-410	169	8	4.656	CARDINAL
ajfa-410	170	1	27.59	CARDINAL
ajfa-410	170	2	5.393	CARDINAL
ajfa-410	170	3	28.83	CARDINAL
ajfa-410	170	4	5.282	CARDINAL
ajfa-410	170	5	25.81	CARDINAL
ajfa-410	170	6	4.891	CARDINAL
ajfa-410	170	7	24.90	CARDINAL
ajfa-410	170	8	5.046	CARDINAL
ajfa-410	171	1	27.65	CARDINAL
ajfa-410	171	2	5.812	CARDINAL
ajfa-410	171	3	28.58	CARDINAL
ajfa-410	171	4	5.837	CARDINAL
ajfa-410	171	5	25.54	CARDINAL
ajfa-410	171	6	6.288	CARDINAL
ajfa-410	171	7	26.65	CARDINAL
ajfa-410	171	8	4.209	CARDINAL
ajfa-410	172	1	30.43	CARDINAL
ajfa-410	172	2	4.461	CARDINAL
ajfa-410	172	3	30.81	CARDINAL
ajfa-410	172	4	4.503	CARDINAL
ajfa-410	172	5	30.65	CARDINAL
ajfa-410	172	6	3.846	CARDINAL
ajfa-410	172	7	28.60	CARDINAL
ajfa-410	172	8	4.784	CARDINAL
ajfa-410	173	1	31.88	CARDINAL
ajfa-410	173	2	4.166	CARDINAL
ajfa-410	173	3	32.09	CARDINAL
ajfa-410	173	4	3.988	CARDINAL
ajfa-410	173	5	31.65	CARDINAL
ajfa-410	173	6	4.988	CARDINAL
ajfa-410	173	7	31.35	CARDINAL
ajfa-410	173	8	3.856	CARDINAL
ajfa-410	173	9	27.72	CARDINAL
ajfa-410	173	10	5.033	CARDINAL
ajfa-410	173	11	27.72	CARDINAL
ajfa-410	173	12	4.799	CARDINAL
ajfa-410	173	13	28.46	CARDINAL
ajfa-410	173	14	4.356	CARDINAL
ajfa-410	173	15	26.80	CARDINAL
ajfa-410	173	16	6.662	CARDINAL
ajfa-410	173	17	29.95	CARDINAL
ajfa-410	173	18	3.445	CARDINAL
ajfa-410	173	19	30.21	CARDINAL
ajfa-410	173	20	3.539	CARDINAL
ajfa-410	173	21	29.75	CARDINAL
ajfa-410	173	22	3.052	CARDINAL
ajfa-410	173	23	29.15	CARDINAL
ajfa-410	173	24	3.562	CARDINAL
ajfa-410	173	25	four	CARDINAL
ajfa-410	174	1	four	CARDINAL
ajfa-410	175	1	asian	NORP
ajfa-410	175	2	finance & accounting	ORG
ajfa-410	175	3	2010	DATE
ajfa-410	175	4	2	CARDINAL
ajfa-410	175	5	1	CARDINAL
ajfa-410	176	1	four	CARDINAL
ajfa-410	176	2	three	CARDINAL
ajfa-410	177	1	4	CARDINAL
ajfa-410	178	1	2.360	CARDINAL
ajfa-410	178	2	three	CARDINAL
ajfa-410	178	3	four	CARDINAL
ajfa-410	179	1	2.471	CARDINAL
ajfa-410	179	2	three	CARDINAL
ajfa-410	179	3	four	CARDINAL
ajfa-410	181	1	87.862	CARDINAL
ajfa-410	181	2	1.224	CARDINAL
ajfa-410	182	1	anova	ORG
ajfa-410	184	1	four	CARDINAL
ajfa-410	184	2	anova	ORG
ajfa-410	186	1	manova	PERSON
ajfa-410	187	1	4	CARDINAL
ajfa-410	188	1	4.000 119.000 .000	QUANTITY
ajfa-410	188	2	2.360	CARDINAL
ajfa-410	188	3	87.862	CARDINAL
ajfa-410	188	4	df1=60	PERSON
ajfa-410	190	1	0.01	CARDINAL
ajfa-410	190	2	0.05	CARDINAL
ajfa-410	190	3	5	CARDINAL
ajfa-410	190	4	four	CARDINAL
ajfa-410	190	5	anova	ORG
ajfa-410	191	1	three	CARDINAL
ajfa-410	191	2	5.291	CARDINAL
ajfa-410	192	1	three	CARDINAL
ajfa-410	192	2	anova	ORG
ajfa-410	192	3	three	CARDINAL
ajfa-410	193	1	four	CARDINAL
ajfa-410	194	1	four	CARDINAL
ajfa-410	195	1	2	CARDINAL
ajfa-410	195	2	four	CARDINAL
ajfa-410	195	3	anova	ORG
ajfa-410	195	4	.055	CARDINAL
ajfa-410	195	5	.033	CARDINAL
ajfa-410	196	1	anova	ORG
ajfa-410	197	1	.903	CARDINAL
ajfa-410	198	1	1.228	CARDINAL
ajfa-410	199	1	four	CARDINAL
ajfa-410	200	1	asian journal of finance & accounting	ORG
ajfa-410	200	2	2010	DATE
ajfa-410	200	3	2	CARDINAL
ajfa-410	200	4	1	CARDINAL
ajfa-410	200	5	5	CARDINAL
ajfa-410	200	6	anova	ORG
ajfa-410	201	1	1720.937 4	DATE
ajfa-410	201	2	676385.357	CARDINAL
ajfa-410	201	3	4468.991 .000	QUANTITY
ajfa-410	201	4	265.157	CARDINAL
ajfa-410	201	5	.419	CARDINAL
ajfa-410	201	6	1632.784	CARDINAL
ajfa-410	201	7	18464.795	CARDINAL
ajfa-410	201	8	992792.000 127	CARDINAL
ajfa-410	201	9	126	CARDINAL
ajfa-410	201	10	.085	CARDINAL
ajfa-410	203	1	0.01	CARDINAL
ajfa-410	203	2	0.05	CARDINAL
ajfa-410	203	3	asian	NORP
ajfa-410	203	4	finance & accounting	ORG
ajfa-410	203	5	2010	DATE
ajfa-410	203	6	2	CARDINAL
ajfa-410	203	7	1	CARDINAL
ajfa-410	204	1	985.166 4 246.292	PRODUCT
ajfa-410	204	2	808653.343 1 808653.343	DATE
ajfa-410	204	3	134.212 2 67.106	CARDINAL
ajfa-410	205	1	3.893 .023	QUANTITY
ajfa-410	205	2	14445.716 122 118.408	CARDINAL
ajfa-410	205	3	1.200e6 127	CARDINAL
ajfa-410	205	4	15430.882 126	CARDINAL
ajfa-410	205	5	.903	CARDINAL
ajfa-410	205	6	.064	DATE
ajfa-410	207	1	0.01	CARDINAL
ajfa-410	207	2	0.05	CARDINAL
ajfa-410	208	1	2716.414 4	LAW
ajfa-410	208	2	4.077 .004	MONEY
ajfa-410	208	3	604207.971 1 604207.971	DATE
ajfa-410	208	4	3627.265 .000	QUANTITY
ajfa-410	208	5	2 881.383	CARDINAL
ajfa-410	208	6	20322.027 122 166.574	QUANTITY
ajfa-410	208	7	947938.000 127	CARDINAL
ajfa-410	208	8	23038.441 126	CARDINAL
ajfa-410	208	9	1.228	CARDINAL
ajfa-410	208	10	.286	CARDINAL
ajfa-410	211	1	0.01	CARDINAL
ajfa-410	211	2	0.05	CARDINAL
ajfa-410	211	3	asian	NORP
ajfa-410	211	4	finance & accounting	ORG
ajfa-410	211	5	2010	DATE
ajfa-410	211	6	2	CARDINAL
ajfa-410	211	7	1	CARDINAL
ajfa-410	212	1	1921.831	CARDINAL
ajfa-410	212	2	3.759 .006	QUANTITY
ajfa-410	213	1	697653.131	CARDINAL
ajfa-410	214	1	622.347 2 311.174	QUANTITY
ajfa-410	214	2	2.434	MONEY
ajfa-410	214	3	15594.972	CARDINAL
ajfa-410	214	4	122 127.828	CARDINAL
ajfa-410	214	5	127	CARDINAL
ajfa-410	214	6	126	CARDINAL
ajfa-410	215	1	0.01	CARDINAL
ajfa-410	215	2	6	CARDINAL
ajfa-410	215	3	three	CARDINAL
ajfa-410	216	1	6	CARDINAL
ajfa-410	217	1	three	CARDINAL
ajfa-410	221	1	6	CARDINAL
ajfa-410	221	2	asian	NORP
ajfa-410	221	3	finance & accounting	ORG
ajfa-410	221	4	2010	DATE
ajfa-410	221	5	2	CARDINAL
ajfa-410	221	6	1	CARDINAL
ajfa-410	221	7	6	CARDINAL
ajfa-410	221	8	anova	ORG
ajfa-410	223	1	1.255	CARDINAL
ajfa-410	223	2	1 96.954	CARDINAL
ajfa-410	223	3	2.235	CARDINAL
ajfa-410	223	4	1 94.651	CARDINAL
ajfa-410	223	5	2.463	CARDINAL
ajfa-410	223	6	1	CARDINAL
ajfa-410	224	1	beha 91.628	CARDINAL
ajfa-410	224	2	1.304	CARDINAL
ajfa-410	224	3	2 91.648	CARDINAL
ajfa-410	224	4	2.322	CARDINAL
ajfa-410	224	5	2 85.384	CARDINAL
ajfa-410	224	6	2.559	CARDINAL
ajfa-410	224	7	2 2.434	CARDINAL
ajfa-410	225	1	88.755	CARDINAL
ajfa-410	225	2	1.488	CARDINAL
ajfa-410	225	3	3 82.061	CARDINAL
ajfa-410	225	4	2.650	CARDINAL
ajfa-410	225	5	4 79.207	DATE
ajfa-410	225	6	2.922	CARDINAL
ajfa-410	225	7	4 5.291 .006	CARDINAL
ajfa-410	226	1	87.765	CARDINAL
ajfa-410	226	2	1.418	CARDINAL
ajfa-410	226	3	4 90.778	DATE
ajfa-410	226	4	2.526	CARDINAL
ajfa-410	226	5	3 85.992	CARDINAL
ajfa-410	226	6	2.785	CARDINAL
ajfa-410	226	7	3	CARDINAL
ajfa-410	226	8	.419	CARDINAL
ajfa-410	227	1	0.01	CARDINAL
ajfa-410	227	2	6	CARDINAL
ajfa-410	228	1	three	CARDINAL
ajfa-410	229	1	6	CARDINAL
ajfa-410	229	2	third	ORDINAL
ajfa-410	229	3	two	CARDINAL
ajfa-410	229	4	fourth	ORDINAL
ajfa-410	230	1	two	CARDINAL
ajfa-410	232	1	two	CARDINAL
ajfa-410	232	2	three	CARDINAL
ajfa-410	232	3	second	ORDINAL
ajfa-410	233	1	asian journal of finance & accounting	ORG
ajfa-410	233	2	2010	DATE
ajfa-410	233	3	2	CARDINAL
ajfa-410	233	4	1	CARDINAL
ajfa-410	233	5	7	CARDINAL
ajfa-410	233	6	anova	ORG
ajfa-410	233	7	81	CARDINAL
ajfa-410	234	1	26	CARDINAL
ajfa-410	234	2	20	CARDINAL
ajfa-410	235	1	32.759	CARDINAL
ajfa-410	235	2	.448	CARDINAL
ajfa-410	235	3	1 32.543	CARDINAL
ajfa-410	235	4	2 31.455	CARDINAL
ajfa-410	235	5	2	CARDINAL
ajfa-410	235	6	32.547	CARDINAL
ajfa-410	235	7	2 31.829	CARDINAL
ajfa-410	236	1	4 31.986	CARDINAL
ajfa-410	236	2	1 .298	CARDINAL
ajfa-410	236	3	32.404	CARDINAL
ajfa-410	236	4	.470	CARDINAL
ajfa-410	236	5	3 31.864	CARDINAL
ajfa-410	236	6	3 30.934	CARDINAL
ajfa-410	236	7	.923	CARDINAL
ajfa-410	236	8	4	CARDINAL
ajfa-410	236	9	32.335	CARDINAL
ajfa-410	236	10	.452	CARDINAL
ajfa-410	236	11	4 32.583	CARDINAL
ajfa-410	236	12	.806	CARDINAL
ajfa-410	236	13	1 31.21	CARDINAL
ajfa-410	236	14	3	CARDINAL
ajfa-410	236	15	31.131	CARDINAL
ajfa-410	236	16	5 30.829	CARDINAL
ajfa-410	236	17	6 28.191e	CARDINAL
ajfa-410	236	18	8 3.523	CARDINAL
ajfa-410	237	1	31.038	CARDINAL
ajfa-410	237	2	6 31.685	CARDINAL
ajfa-410	237	3	5 29.776	CARDINAL
ajfa-410	237	4	1.033	CARDINAL
ajfa-410	237	5	5	CARDINAL
ajfa-410	237	6	.385	ORG
ajfa-410	237	7	30.804	CARDINAL
ajfa-410	237	8	.523	CARDINAL
ajfa-410	237	9	7 30.138	CARDINAL
ajfa-410	237	10	8 28.41	CARDINAL
ajfa-410	237	11	1.028	CARDINAL
ajfa-410	237	12	7	CARDINAL
ajfa-410	237	13	2.096	CARDINAL
ajfa-410	237	14	29.097c	CARDINAL
ajfa-410	237	15	8 26.075	CARDINAL
ajfa-410	237	16	1.05	CARDINAL
ajfa-410	237	17	11	CARDINAL
ajfa-410	237	18	1.157	CARDINAL
ajfa-410	237	19	12	CARDINAL
ajfa-410	237	20	7.448 .001a	QUANTITY
ajfa-410	238	1	28.854d	CARDINAL
ajfa-410	238	2	9 25.847	CARDINAL
ajfa-410	238	3	1.163	CARDINAL
ajfa-410	238	4	12	CARDINAL
ajfa-410	238	5	1.282	CARDINAL
ajfa-410	238	6	10	CARDINAL
ajfa-410	239	1	28.538	CARDINAL
ajfa-410	239	2	10 30.207	DATE
ajfa-410	239	3	7 28.508	CARDINAL
ajfa-410	239	4	1.058	CARDINAL
ajfa-410	239	5	6 1.207	CARDINAL
ajfa-410	239	6	28.188	CARDINAL
ajfa-410	239	7	11 28.886	CARDINAL
ajfa-410	239	8	10 27.708	CARDINAL
ajfa-410	239	9	1.073	CARDINAL
ajfa-410	239	10	9	CARDINAL
ajfa-410	239	11	28.094	CARDINAL
ajfa-410	239	12	12 28.955	CARDINAL
ajfa-410	239	13	9 26.259	CARDINAL
ajfa-410	239	14	1.098	CARDINAL
ajfa-410	239	15	11 1.716	CARDINAL
ajfa-410	240	1	0.01	CARDINAL
ajfa-410	240	2	anova	ORG
ajfa-410	240	3	0.05	CARDINAL
ajfa-410	240	4	anova	ORG
ajfa-410	241	1	three	CARDINAL
ajfa-410	241	2	12	CARDINAL
ajfa-410	242	1	four	CARDINAL
ajfa-410	243	1	7	CARDINAL
ajfa-410	243	2	12	CARDINAL
ajfa-410	243	3	anova	ORG
ajfa-410	243	4	only three	CARDINAL
ajfa-410	243	5	three	CARDINAL
ajfa-410	244	1	asian	NORP
ajfa-410	244	2	finance & accounting	ORG
ajfa-410	244	3	2010	DATE
ajfa-410	244	4	2	CARDINAL
ajfa-410	244	5	1	CARDINAL
ajfa-410	244	6	7.448	CARDINAL
ajfa-410	244	7	three	CARDINAL
ajfa-410	245	1	three	CARDINAL
ajfa-410	245	2	3.301	CARDINAL
ajfa-410	245	3	3.523	CARDINAL
ajfa-410	246	1	anova	ORG
ajfa-410	250	1	7	CARDINAL
ajfa-410	251	1	7	CARDINAL
ajfa-410	252	1	three	CARDINAL
ajfa-410	252	2	6	CARDINAL
ajfa-410	253	1	anova	ORG
ajfa-410	253	2	one	CARDINAL
ajfa-410	253	3	three	CARDINAL
ajfa-410	254	1	three	CARDINAL
ajfa-410	255	1	third	ORDINAL
ajfa-410	255	2	two	CARDINAL
ajfa-410	255	3	fourth	ORDINAL
ajfa-410	256	1	anova	ORG
ajfa-410	256	2	two	CARDINAL
ajfa-410	257	1	two	CARDINAL
ajfa-410	257	2	two	CARDINAL
ajfa-410	258	1	francis	PERSON
ajfa-410	258	2	1999	DATE
ajfa-410	260	1	japanese	NORP
ajfa-410	262	1	2005	DATE
ajfa-410	264	1	three	CARDINAL
ajfa-410	264	2	japanese	NORP
ajfa-410	265	1	asian journal of finance & accounting	ORG
ajfa-410	265	2	2010	DATE
ajfa-410	265	3	2	CARDINAL
ajfa-410	265	4	1	CARDINAL
ajfa-410	265	5	two	CARDINAL
ajfa-410	265	6	third	ORDINAL
ajfa-410	266	1	two	CARDINAL
ajfa-410	268	1	bui	ORG
ajfa-410	268	2	2009	DATE
ajfa-410	270	1	rq1	ORG
ajfa-410	270	2	japan	GPE
ajfa-410	271	1	three	CARDINAL
ajfa-410	272	1	three	CARDINAL
ajfa-410	272	2	second	ORDINAL
ajfa-410	273	1	two	CARDINAL
ajfa-410	273	2	7	CARDINAL
ajfa-410	275	1	2	CARDINAL
ajfa-410	276	1	japan	GPE
ajfa-410	276	2	2003	DATE
ajfa-410	277	1	japanese	NORP
ajfa-410	277	2	fourth	ORDINAL
ajfa-410	277	3	third	ORDINAL
ajfa-410	278	1	japanese	NORP
ajfa-410	278	2	chinese	NORP
ajfa-410	278	3	lin et al	PERSON
ajfa-410	279	1	2005	DATE
ajfa-410	279	2	18	CARDINAL
ajfa-410	279	3	first	ORDINAL
ajfa-410	279	4	second	ORDINAL
ajfa-410	279	5	chinese	NORP
ajfa-410	280	1	lin et al	PERSON
ajfa-410	281	1	2005	DATE
ajfa-410	281	2	around eight to 10	CARDINAL
ajfa-410	281	3	18	CARDINAL
ajfa-410	282	1	fifth	ORDINAL
ajfa-410	282	2	seventh	ORDINAL
ajfa-410	282	3	lin et al.	PERSON
ajfa-410	282	4	2005	DATE
ajfa-410	283	1	asian journal of finance & accounting	ORG
ajfa-410	283	2	2010	DATE
ajfa-410	283	3	2	CARDINAL
ajfa-410	283	4	1	CARDINAL
ajfa-410	284	1	us	GPE
ajfa-410	284	2	albrecht	ORG
ajfa-410	284	3	2000	DATE
ajfa-410	284	4	us	GPE
ajfa-410	286	1	2006	DATE
ajfa-410	286	2	australian	NORP
ajfa-410	287	1	carr et al	PERSON
ajfa-410	287	2	2006	DATE
ajfa-410	287	3	new zealand	GPE
ajfa-410	287	4	2009	DATE
ajfa-410	287	5	australia	GPE
ajfa-410	287	6	albrecht	ORG
ajfa-410	287	7	2000	DATE
ajfa-410	288	1	2006	DATE
ajfa-410	289	1	lin et al	PERSON
ajfa-410	290	1	2005	DATE
ajfa-410	291	1	chinese	NORP
ajfa-410	291	2	oriental	NORP
ajfa-410	292	1	two	CARDINAL
ajfa-410	293	1	lin et al.	PERSON
ajfa-410	293	2	2005	DATE
ajfa-410	294	1	nelson	PERSON
ajfa-410	294	2	2004	DATE
ajfa-410	294	3	american	NORP
ajfa-410	294	4	russian	NORP
ajfa-410	295	1	1986	DATE
ajfa-410	297	1	1980	DATE
ajfa-410	297	2	2001	DATE
ajfa-410	297	3	80	CARDINAL
ajfa-410	297	4	93	DATE
ajfa-410	297	5	54	DATE
ajfa-410	297	6	chinese	NORP
ajfa-410	297	7	russian	NORP
ajfa-410	297	8	japanese	NORP
ajfa-410	297	9	us	GPE
ajfa-410	297	10	australia	GPE
ajfa-410	297	11	1980	DATE
ajfa-410	297	12	2001	DATE
ajfa-410	298	1	japan	GPE
ajfa-410	298	2	japanese	NORP
ajfa-410	298	3	japanese	NORP
ajfa-410	298	4	japanese	LANGUAGE
ajfa-410	299	1	japanese	NORP
ajfa-410	299	2	us	GPE
ajfa-410	299	3	australia	GPE
ajfa-410	300	1	english	LANGUAGE
ajfa-410	300	2	the universal language	TIME
ajfa-410	301	1	japan	GPE
ajfa-410	302	1	japan	GPE
ajfa-410	302	2	asian	NORP
ajfa-410	302	3	finance & accounting	ORG
ajfa-410	302	4	2010	DATE
ajfa-410	302	5	2	CARDINAL
ajfa-410	302	6	1	CARDINAL
ajfa-410	303	1	japanese	NORP
ajfa-410	304	1	japanese	NORP
ajfa-410	304	2	2003	DATE
ajfa-410	305	1	japanese	NORP
ajfa-410	306	1	three	CARDINAL
ajfa-410	306	2	second	ORDINAL
ajfa-410	307	1	japanese	NORP
ajfa-410	307	2	four	CARDINAL
ajfa-410	309	1	japan	GPE
ajfa-410	310	1	lin et al.	PERSON
ajfa-410	310	2	2005	DATE
ajfa-410	312	1	three	CARDINAL
ajfa-410	312	2	2003	DATE
ajfa-410	313	1	three	CARDINAL
ajfa-410	315	1	2009	DATE
ajfa-410	315	2	2003	DATE
ajfa-410	316	1	2003	DATE
ajfa-410	316	2	japanese	NORP
ajfa-410	316	3	fsc	ORG
ajfa-410	316	4	2002	DATE
ajfa-410	317	1	asian	NORP
ajfa-410	317	2	finance & accounting	ORG
ajfa-410	317	3	2010	DATE
ajfa-410	317	4	2	CARDINAL
ajfa-410	317	5	1	CARDINAL
ajfa-410	317	6	www.macrothink.org/ajfa 21	DATE
ajfa-410	318	1	us	GPE
ajfa-410	318	2	australia	GPE
ajfa-410	318	3	japanese	NORP
ajfa-410	318	4	2000	DATE
ajfa-410	318	5	us	GPE
ajfa-410	318	6	2006	DATE
ajfa-410	318	7	de lange	PERSON
ajfa-410	318	8	2009	DATE
ajfa-410	318	9	australia	GPE
ajfa-410	319	1	japanese	NORP
ajfa-410	319	2	article 8	LAW
ajfa-410	319	3	4	CARDINAL
ajfa-410	321	1	non-english	NORP
ajfa-410	321	2	japanese	NORP
ajfa-410	322	1	2003	DATE
ajfa-410	323	1	17(e	CARDINAL
ajfa-410	324	1	2003	DATE
ajfa-410	324	2	japan	GPE
ajfa-410	324	3	fsc	ORG
ajfa-410	324	4	2002	DATE
ajfa-410	325	1	japanese	NORP
ajfa-410	326	1	candidates‟	ORG
ajfa-410	329	1	firstly	ORDINAL
ajfa-410	330	1	lin et al	PERSON
ajfa-410	330	2	2005	DATE
ajfa-410	330	3	chinese	NORP
ajfa-410	331	1	japan	GPE
ajfa-410	332	1	secondly	ORDINAL
ajfa-410	335	1	japanese	NORP
ajfa-410	336	1	japanese	NORP
ajfa-410	337	1	asian journal of finance & accounting	ORG
ajfa-410	337	2	2010	DATE
ajfa-410	337	3	2	CARDINAL
ajfa-410	337	4	1	CARDINAL
ajfa-410	337	5	j. sands	PERSON
ajfa-410	337	6	1996	DATE
ajfa-410	337	7	36(2	CARDINAL
ajfa-410	337	8	274	CARDINAL
ajfa-410	338	1	2009	DATE
ajfa-410	339	1	japan	GPE
ajfa-410	339	2	copenhagen business school	ORG
ajfa-410	340	1	albrecht	PERSON
ajfa-410	340	2	w. s.	PERSON
ajfa-410	340	3	r. j.	PERSON
ajfa-410	340	4	2000	DATE
ajfa-410	340	5	16	DATE
ajfa-410	340	6	sarasota	GPE
ajfa-410	340	7	fl	ORG
ajfa-410	340	8	the american accounting association	ORG
ajfa-410	341	1	american institute of certified	ORG
ajfa-410	341	2	aicpa	ORG
ajfa-410	341	3	1999	DATE
ajfa-410	341	4	new york	GPE
ajfa-410	341	5	aicpa	ORG
ajfa-410	342	1	baker	PERSON
ajfa-410	342	2	w.	PERSON
ajfa-410	342	3	c. c. mcgregor	PERSON
ajfa-410	342	4	2000	DATE
ajfa-410	342	5	jan/feb	ORG
ajfa-410	342	6	pp.149	ORG
ajfa-410	343	1	ballantine	ORG
ajfa-410	343	2	j.a.	GPE
ajfa-410	343	3	p. m. larres	PERSON
ajfa-410	343	4	2004	DATE
ajfa-410	343	5	13(2	CARDINAL
ajfa-410	344	1	boyatzis	ORG
ajfa-410	344	2	r. e.	PERSON
ajfa-410	344	3	kolb	GPE
ajfa-410	344	4	d. a.	PERSON
ajfa-410	344	5	1995	DATE
ajfa-410	344	6	10	CARDINAL
ajfa-410	344	7	5	CARDINAL
ajfa-410	344	8	pp.3-17	ORG
ajfa-410	345	1	boyatzis	ORG
ajfa-410	345	2	r. e	PERSON
ajfa-410	345	3	kolb	GPE
ajfa-410	345	4	d. a.	PERSON
ajfa-410	345	5	1993	DATE
ajfa-410	345	6	boyatzis-kolb	ORG
ajfa-410	345	7	boston	GPE
ajfa-410	345	8	boyatzis	GPE
ajfa-410	345	9	r. e.	PERSON
ajfa-410	345	10	kolb	GPE
ajfa-410	345	11	d. a.	PERSON
ajfa-410	345	12	1991	DATE
ajfa-410	345	13	11(3	CARDINAL
ajfa-410	346	1	bui	ORG
ajfa-410	346	2	b.	PERSON
ajfa-410	346	3	2009	DATE
ajfa-410	347	1	carr	PERSON
ajfa-410	347	2	s., f. chua	PERSON
ajfa-410	347	3	h. perera	PERSON
ajfa-410	347	4	2006	DATE
ajfa-410	347	5	15(4	DATE
ajfa-410	347	6	de lange	PERSON
ajfa-410	347	7	b. jackling	PERSON
ajfa-410	347	8	a. gut	PERSON
ajfa-410	347	9	2006	DATE
ajfa-410	347	10	two	CARDINAL
ajfa-410	347	11	46	CARDINAL
ajfa-410	347	12	3	CARDINAL
ajfa-410	347	13	386	CARDINAL
ajfa-410	347	14	financial system council	ORG
ajfa-410	347	15	2002	DATE
ajfa-410	347	16	kansa seido no jyujitsu kyouka	ORG
ajfa-410	347	17	17	CARDINAL
ajfa-410	347	18	december, 2002	DATE
ajfa-410	348	1	27	CARDINAL
ajfa-410	348	2	sep, 2009	DATE
ajfa-410	349	1	financial system council	ORG
ajfa-410	349	2	2003	DATE
ajfa-410	349	3	niokeru kaikei kyoiku	ORG
ajfa-410	349	4	17	CARDINAL
ajfa-410	349	5	november, 2003	DATE
ajfa-410	349	6	27	CARDINAL
ajfa-410	349	7	sep, 2009	DATE
ajfa-410	350	1	francis	PERSON
ajfa-410	350	2	c. minghington	PERSON
ajfa-410	350	3	1999	DATE
ajfa-410	350	4	8(4	CARDINAL
ajfa-410	350	5	pp.301-319	PERSON
ajfa-410	350	6	b.	PERSON
ajfa-410	350	7	e. gammie	PERSON
ajfa-410	350	8	e. cargill	PERSON
ajfa-410	350	9	2002	DATE
ajfa-410	351	1	t. j. joyce	PERSON
ajfa-410	351	2	j. l. a. montano	PERSON
ajfa-410	351	3	j. a. d.	PERSON
ajfa-410	351	4	2005	DATE
ajfa-410	351	5	stakeholders‟	ORG
ajfa-410	351	6	http://www.fsa.go.jp/news/newsj/14/singi/f-20021217-1.pdf http://www.fsa.go.jp/news/newsj/15/singi/f-20031117-3.pdf asian journal of finance & accounting	ORG
ajfa-410	351	7	2010	DATE
ajfa-410	351	8	2	CARDINAL
ajfa-410	351	9	1	CARDINAL
ajfa-410	351	10	pp.78-88	DATE
ajfa-410	352	1	henderson	GPE
ajfa-410	352	2	s. (2001	ORG
ajfa-410	352	3	25	CARDINAL
ajfa-410	352	4	4	CARDINAL
ajfa-410	353	1	2001	DATE
ajfa-410	353	2	2	CARDINAL
ajfa-410	354	1	california	GPE
ajfa-410	355	1	g.	PERSON
ajfa-410	355	2	1986	DATE
ajfa-410	355	3	10(3	CARDINAL
ajfa-410	355	4	pp.310-320	ORG
ajfa-410	356	1	1980	DATE
ajfa-410	356	2	california	GPE
ajfa-410	357	1	howieson	PERSON
ajfa-410	357	2	2003	DATE
ajfa-410	357	3	the new millennium	DATE
ajfa-410	357	4	british	NORP
ajfa-410	357	5	103	CARDINAL
ajfa-410	358	1	2003	DATE
ajfa-410	358	2	no.3	CARDINAL
ajfa-410	358	3	new york	GPE
ajfa-410	358	4	ifac education committee	ORG
ajfa-410	359	1	institute of chartered	ORG
ajfa-410	359	2	australia	GPE
ajfa-410	359	3	2001	DATE
ajfa-410	359	4	the twenty-first century	DATE
ajfa-410	359	5	sydney	GPE
ajfa-410	359	6	kpmg consulting	ORG
ajfa-410	360	1	2009	DATE
ajfa-410	362	1	kavanagh	PERSON
ajfa-410	362	2	m. h.	PERSON
ajfa-410	362	3	l. drennan	PERSON
ajfa-410	362	4	2008	DATE
ajfa-410	363	1	48(2	DATE
ajfa-410	364	1	kawahito	PERSON
ajfa-410	364	2	k. (	PERSON
ajfa-410	364	3	japanese	NORP
ajfa-410	364	4	senmon	PERSON
ajfa-410	364	5	u.s.	GPE
ajfa-410	364	6	japan	GPE
ajfa-410	364	7	8	CARDINAL
ajfa-410	365	1	kretovics	GPE
ajfa-410	365	2	m. a.	PERSON
ajfa-410	365	3	1999	DATE
ajfa-410	365	4	the journal of management development	ORG
ajfa-410	365	5	136	CARDINAL
ajfa-410	366	1	leveson	ORG
ajfa-410	366	2	2000	DATE
ajfa-410	366	3	14	CARDINAL
ajfa-410	367	1	157	CARDINAL
ajfa-410	368	1	lin	PERSON
ajfa-410	368	2	z.j.	GPE
ajfa-410	368	3	x. xiong	PERSON
ajfa-410	368	4	m. liu	PERSON
ajfa-410	368	5	2005	DATE
ajfa-410	368	6	china	GPE
ajfa-410	368	7	23(3	CARDINAL
ajfa-410	368	8	pp.149	ORG
ajfa-410	369	1	a. v. and	PERSON
ajfa-410	369	2	p. e. nelson	PERSON
ajfa-410	369	3	2004	DATE
ajfa-410	369	4	american	NORP
ajfa-410	369	5	russian	NORP
ajfa-410	369	6	4(2	CARDINAL
ajfa-410	370	1	mohamed	PERSON
ajfa-410	370	2	e. k. a.	PERSON
ajfa-410	370	3	s. h. lashine	PERSON
ajfa-410	370	4	2003	DATE
ajfa-410	370	5	29	CARDINAL
ajfa-410	370	6	7	CARDINAL
ajfa-410	370	7	pp.3-16	ORG
ajfa-410	371	1	r. speed	PERSON
ajfa-410	371	2	1994	DATE
ajfa-410	371	3	uk	GPE
ajfa-410	371	4	3(4	CARDINAL
ajfa-410	371	5	296	CARDINAL
ajfa-410	372	1	reed	ORG
ajfa-410	372	2	s. a.	PERSON
ajfa-410	372	3	s. h. kratchman	PERSON
ajfa-410	372	4	1989	DATE
ajfa-410	372	5	7(2	CARDINAL
ajfa-410	373	1	d.	NORP
ajfa-410	373	2	1998	DATE
ajfa-410	373	3	march/april	DATE
ajfa-410	374	1	yamazaki	PERSON
ajfa-410	374	2	2005	DATE
ajfa-410	374	3	29(5	CARDINAL
ajfa-410	375	1	asian	NORP
ajfa-410	375	2	finance & accounting	ORG
ajfa-410	375	3	2010	DATE
ajfa-410	375	4	2	CARDINAL
ajfa-410	375	5	1	CARDINAL
ajfa-410	376	1	http://creativecommons.org/licenses/by/3.0/	ORG
ajfa-410	377	1	http://creativecommons.org/licenses/by/3.0/	ORG