id	sid	eid	entity	type
ajfa-4121	1	1	microsoft	ORG
ajfa-4121	1	2	4121-15366-1-sm-writer2-new-final.doc asian	PERCENT
ajfa-4121	1	3	journal of finance & accounting	ORG
ajfa-4121	1	4	5	CARDINAL
ajfa-4121	1	5	2	CARDINAL
ajfa-4121	1	6	nigeria	GPE
ajfa-4121	1	7	olusola	ORG
ajfa-4121	1	8	luke department of accountancy	ORG
ajfa-4121	1	9	nigeria adaramola anthony	ORG
ajfa-4121	1	10	nigeria e-mail	ORG
ajfa-4121	1	11	received	PERSON
ajfa-4121	1	12	14, 2013	DATE
ajfa-4121	1	13	september 27, 2013	DATE
ajfa-4121	1	14	december 1, 2013	DATE
ajfa-4121	1	15	nigeria	GPE
ajfa-4121	4	1	nigeria	GPE
ajfa-4121	6	1	400	CARDINAL
ajfa-4121	6	2	22	CARDINAL
ajfa-4121	6	3	nigeria	GPE
ajfa-4121	8	1	annual	DATE
ajfa-4121	8	2	22	CARDINAL
ajfa-4121	8	3	2009-2011	DATE
ajfa-4121	9	1	nigeria	GPE
ajfa-4121	10	1	nigeria	GPE
ajfa-4121	11	1	asian	NORP
ajfa-4121	11	2	finance & accounting	ORG
ajfa-4121	11	3	5	CARDINAL
ajfa-4121	11	4	2	CARDINAL
ajfa-4121	11	5	128 1	DATE
ajfa-4121	11	6	100	CARDINAL
ajfa-4121	11	7	2003	DATE
ajfa-4121	16	1	nigeria	GPE
ajfa-4121	19	1	nigeria	GPE
ajfa-4121	20	1	2	CARDINAL
ajfa-4121	20	2	2007	DATE
ajfa-4121	20	3	about 20 years ago	DATE
ajfa-4121	26	1	asian	NORP
ajfa-4121	26	2	finance & accounting	ORG
ajfa-4121	26	3	5	CARDINAL
ajfa-4121	26	4	2	CARDINAL
ajfa-4121	26	5	129	CARDINAL
ajfa-4121	26	6	el kington	PERSON
ajfa-4121	26	7	1988	DATE
ajfa-4121	27	1	2004	DATE
ajfa-4121	31	1	1989	DATE
ajfa-4121	32	1	2004	DATE
ajfa-4121	37	1	2000	DATE
ajfa-4121	38	1	fred (	PERSON
ajfa-4121	38	2	2006	DATE
ajfa-4121	39	1	recent years	DATE
ajfa-4121	40	1	the mc-grand hill book publishing organisation	ORG
ajfa-4121	40	2	1977	DATE
ajfa-4121	40	3	three	CARDINAL
ajfa-4121	42	1	1987	DATE
ajfa-4121	43	1	2002	DATE
ajfa-4121	43	2	asian	NORP
ajfa-4121	43	3	finance & accounting	ORG
ajfa-4121	44	1	5	CARDINAL
ajfa-4121	44	2	2	CARDINAL
ajfa-4121	46	1	today	DATE
ajfa-4121	49	1	at least one	CARDINAL
ajfa-4121	50	1	three	CARDINAL
ajfa-4121	50	2	100, 2003	DATE
ajfa-4121	50	3	waterhouse	ORG
ajfa-4121	50	4	14	CARDINAL
ajfa-4121	50	5	68%	PERCENT
ajfa-4121	50	6	western europe	LOC
ajfa-4121	50	7	41%	PERCENT
ajfa-4121	50	8	the united states	GPE
ajfa-4121	50	9	the second quarter of 2002	DATE
ajfa-4121	50	10	pwc	ORG
ajfa-4121	50	11	2002	DATE
ajfa-4121	50	12	waterhouse cooper	PERSON
ajfa-4121	53	1	kpmg	ORG
ajfa-4121	53	2	every three years	DATE
ajfa-4121	55	1	kpmg	ORG
ajfa-4121	55	2	2002	DATE
ajfa-4121	55	3	2000	CARDINAL
ajfa-4121	55	4	half	CARDINAL
ajfa-4121	55	5	500	CARDINAL
ajfa-4121	55	6	100	CARDINAL
ajfa-4121	55	7	19	CARDINAL
ajfa-4121	56	1	kpmg	ORG
ajfa-4121	56	2	kpmg	GPE
ajfa-4121	56	3	2002	DATE
ajfa-4121	57	1	29%	PERCENT
ajfa-4121	57	2	500	CARDINAL
ajfa-4121	57	3	2002	DATE
ajfa-4121	57	4	1999	DATE
ajfa-4121	58	1	19	CARDINAL
ajfa-4121	58	2	japanese	NORP
ajfa-4121	58	3	72%	PERCENT
ajfa-4121	58	4	uk	GPE
ajfa-4121	58	5	49%	PERCENT
ajfa-4121	58	6	the united states	GPE
ajfa-4121	58	7	western europe	LOC
ajfa-4121	58	8	30-40 percent	PERCENT
ajfa-4121	60	1	the united states	GPE
ajfa-4121	60	2	europe	LOC
ajfa-4121	61	1	africa	LOC
ajfa-4121	62	1	south africa	GPE
ajfa-4121	62	2	second	ORDINAL
ajfa-4121	62	3	2002	DATE
ajfa-4121	63	1	asian journal of finance & accounting	ORG
ajfa-4121	63	2	5	CARDINAL
ajfa-4121	63	3	2	CARDINAL
ajfa-4121	63	4	131	CARDINAL
ajfa-4121	64	1	fred (	PERSON
ajfa-4121	64	2	2006	DATE
ajfa-4121	67	1	2004	DATE
ajfa-4121	75	1	scheiwiller	PERSON
ajfa-4121	75	2	2005	DATE
ajfa-4121	75	3	first	ORDINAL
ajfa-4121	77	1	europe	LOC
ajfa-4121	77	2	$900 billion	MONEY
ajfa-4121	77	3	20	CARDINAL
ajfa-4121	78	1	nigeria	GPE
ajfa-4121	79	1	nigeria	GPE
ajfa-4121	80	1	3	CARDINAL
ajfa-4121	82	1	20	CARDINAL
ajfa-4121	82	2	nigeria	GPE
ajfa-4121	82	3	first bank	ORG
ajfa-4121	82	4	union bank	ORG
ajfa-4121	82	5	united bank of	ORG
ajfa-4121	82	6	africa	GPE
ajfa-4121	82	7	skye bank	ORG
ajfa-4121	82	8	diamond bank	GPE
ajfa-4121	82	9	keystone bank	GPE
ajfa-4121	82	10	fcmb bank	ORG
ajfa-4121	82	11	fidelity bank	ORG
ajfa-4121	82	12	standard chartered bank	ORG
ajfa-4121	82	13	citi bank	ORG
ajfa-4121	83	1	twenty	CARDINAL
ajfa-4121	83	2	20	CARDINAL
ajfa-4121	84	1	four hundred	CARDINAL
ajfa-4121	84	2	twenty	CARDINAL
ajfa-4121	85	1	400	CARDINAL
ajfa-4121	86	1	secondary	ORDINAL
ajfa-4121	86	2	annual	DATE
ajfa-4121	86	3	2009-2011	DATE
ajfa-4121	88	1	3.1	CARDINAL
ajfa-4121	88	2	i.	PERSON
ajfa-4121	89	1	asian	NORP
ajfa-4121	89	2	finance & accounting	ORG
ajfa-4121	89	3	5	CARDINAL
ajfa-4121	89	4	2	CARDINAL
ajfa-4121	94	1	vi	PERSON
ajfa-4121	101	1	3.2	CARDINAL
ajfa-4121	107	1	vi	PERSON
ajfa-4121	111	1	asian journal of finance & accounting	ORG
ajfa-4121	111	2	5	CARDINAL
ajfa-4121	111	3	2	CARDINAL
ajfa-4121	112	1	4	CARDINAL
ajfa-4121	112	2	1	CARDINAL
ajfa-4121	113	1	chisquare	PERSON
ajfa-4121	113	2	4 8.18	CARDINAL
ajfa-4121	113	3	7.18 5%	PERCENT
ajfa-4121	113	4	8.18	CARDINAL
ajfa-4121	113	5	7.81	CARDINAL
ajfa-4121	115	1	2	CARDINAL
ajfa-4121	116	1	chi square	PERSON
ajfa-4121	116	2	4 14.2 7.81 0.05	QUANTITY
ajfa-4121	116	3	14.2	CARDINAL
ajfa-4121	116	4	7.81	CARDINAL
ajfa-4121	117	1	nigeria	GPE
ajfa-4121	118	1	3	CARDINAL
ajfa-4121	119	1	4	CARDINAL
ajfa-4121	119	2	7.81 0.05	CARDINAL
ajfa-4121	119	3	58.16	CARDINAL
ajfa-4121	119	4	7.81	CARDINAL
ajfa-4121	120	1	4	CARDINAL
ajfa-4121	120	2	asian	NORP
ajfa-4121	120	3	finance & accounting	ORG
ajfa-4121	120	4	5	CARDINAL
ajfa-4121	120	5	2	CARDINAL
ajfa-4121	120	6	chi-square	PERSON
ajfa-4121	120	7	4 4.14 7.81 0.05	QUANTITY
ajfa-4121	120	8	4.14	CARDINAL
ajfa-4121	120	9	7.81	CARDINAL
ajfa-4121	122	1	nigeria	GPE
ajfa-4121	123	1	5	CARDINAL
ajfa-4121	124	1	chi-square	PERSON
ajfa-4121	124	2	4 155.9 7.81 0.05	QUANTITY
ajfa-4121	124	3	155.9	CARDINAL
ajfa-4121	124	4	7.81	CARDINAL
ajfa-4121	125	1	6	CARDINAL
ajfa-4121	126	1	chi-square x2	PERSON
ajfa-4121	126	2	4 49.22 7.81 0.05	QUANTITY
ajfa-4121	126	3	49.22	CARDINAL
ajfa-4121	126	4	7.81	CARDINAL
ajfa-4121	127	1	7	CARDINAL
ajfa-4121	128	1	chi-square x2	PERSON
ajfa-4121	128	2	4	CARDINAL
ajfa-4121	128	3	7.81 0.05	CARDINAL
ajfa-4121	128	4	computations asian journal of finance & accounting	ORG
ajfa-4121	128	5	5	CARDINAL
ajfa-4121	128	6	2	CARDINAL
ajfa-4121	128	7	135	CARDINAL
ajfa-4121	129	1	8	CARDINAL
ajfa-4121	130	1	chi-square x2	PERSON
ajfa-4121	130	2	4 25.26 7.81 0.05	QUANTITY
ajfa-4121	130	3	25.26	CARDINAL
ajfa-4121	130	4	7.81	CARDINAL
ajfa-4121	132	1	9	CARDINAL
ajfa-4121	133	1	chi-square x2	PERSON
ajfa-4121	133	2	4 13.52 7.81 0.05	QUANTITY
ajfa-4121	133	3	13.52	CARDINAL
ajfa-4121	133	4	7.81	CARDINAL
ajfa-4121	135	1	4.1	CARDINAL
ajfa-4121	135	2	nigeria	GPE
ajfa-4121	135	3	nigeria	GPE
ajfa-4121	136	1	nigeria	GPE
ajfa-4121	137	1	nigeria	GPE
ajfa-4121	138	1	asian journal of finance & accounting	ORG
ajfa-4121	138	2	5	CARDINAL
ajfa-4121	138	3	2	CARDINAL
ajfa-4121	139	1	nigeria	GPE
ajfa-4121	140	1	nigeria	GPE
ajfa-4121	141	1	5	CARDINAL
ajfa-4121	141	2	5.1	CARDINAL
ajfa-4121	141	3	nigeria	GPE
ajfa-4121	141	4	nigeria	GPE
ajfa-4121	149	1	1988	DATE
ajfa-4121	152	1	5.2	CARDINAL
ajfa-4121	152	2	three	CARDINAL
ajfa-4121	154	1	waterhouse cooper	PERSON
ajfa-4121	154	2	2002	DATE
ajfa-4121	158	1	the asian journal of finance & accounting issn	ORG
ajfa-4121	158	2	5	CARDINAL
ajfa-4121	158	3	2	CARDINAL
ajfa-4121	158	4	137	CARDINAL
ajfa-4121	159	1	nigeria	GPE
ajfa-4121	160	1	5.3	CARDINAL
ajfa-4121	161	1	the year	DATE
ajfa-4121	164	1	1987	DATE
ajfa-4121	166	1	oxford university press	ORG
ajfa-4121	166	2	u.k buffin	PERSON
ajfa-4121	166	3	2004	DATE
ajfa-4121	167	1	sydney	GPE
ajfa-4121	167	2	australian	NORP
ajfa-4121	167	3	nov 19	DATE
ajfa-4121	168	1	p.10	GPE
ajfa-4121	168	2	australia	GPE
ajfa-4121	169	1	el kington	PERSON
ajfa-4121	169	2	j. (	PERSON
ajfa-4121	169	3	1988	DATE
ajfa-4121	170	1	u.k el kington	GPE
ajfa-4121	170	2	j.	GPE
ajfa-4121	170	3	1977	DATE
ajfa-4121	171	1	21st century	DATE
ajfa-4121	171	2	oxford	NORP
ajfa-4121	171	3	u.k fred	PERSON
ajfa-4121	171	4	2006	DATE
ajfa-4121	173	1	11:1	CARDINAL
ajfa-4121	173	2	1	CARDINAL
ajfa-4121	173	3	blackwell publishing	ORG
ajfa-4121	173	4	350	CARDINAL
ajfa-4121	173	5	02148	DATE
ajfa-4121	173	6	9600	CARDINAL
ajfa-4121	174	1	oxford	NORP
ajfa-4121	174	2	u.k.	GPE
ajfa-4121	175	1	2002	DATE
ajfa-4121	177	1	jan 18, 2005	DATE
ajfa-4121	177	2	100	CARDINAL
ajfa-4121	177	3	2003	DATE
ajfa-4121	178	1	australian	NORP
ajfa-4121	178	2	sydney	GPE
ajfa-4121	178	3	100	CARDINAL
ajfa-4121	178	4	australia	GPE
ajfa-4121	179	1	h.//www.globalreporting.org asian journal of finance & accounting	ORG
ajfa-4121	179	2	5	CARDINAL
ajfa-4121	179	3	2	CARDINAL
ajfa-4121	179	4	kpmg	ORG
ajfa-4121	179	5	2002	DATE
ajfa-4121	180	1	kpmg international	ORG
ajfa-4121	180	2	2002	DATE
ajfa-4121	181	1	kpmg global sustainability service	ORG
ajfa-4121	181	2	june 24	DATE
ajfa-4121	181	3	de meern nether lands	PERSON
ajfa-4121	182	1	1989	DATE
ajfa-4121	183	1	mervyn king	PERSON
ajfa-4121	184	1	2002	DATE
ajfa-4121	185	1	second	ORDINAL
ajfa-4121	185	2	south africa	GPE
ajfa-4121	185	3	august 8	DATE
ajfa-4121	185	4	waterhouse	ORG
ajfa-4121	186	1	2002	DATE
ajfa-4121	187	1	waterhouse	ORG
ajfa-4121	187	2	bsi global research	ORG
ajfa-4121	187	3	september 26	DATE
ajfa-4121	188	1	january 25, 2005	DATE
ajfa-4121	189	1	scheiwiller	ORG
ajfa-4121	189	2	t. (	GPE
ajfa-4121	189	3	2005	DATE
ajfa-4121	191	1	http://www.pwc.com/extweb/pwc	GPE
ajfa-4121	191	2	nsf	ORG
ajfa-4121	191	3	january 25, 2005	DATE
ajfa-4121	192	1	suggett d.	PERSON
ajfa-4121	192	2	2000	DATE
ajfa-4121	193	1	australia	GPE
ajfa-4121	193	2	allen consulting group	ORG
ajfa-4121	193	3	canberra	GPE
ajfa-4121	194	1	2004	DATE
ajfa-4121	195	1	2004	DATE
ajfa-4121	196	1	sinth	ORDINAL
ajfa-4121	196	2	sydney city council	ORG
ajfa-4121	196	3	australia	GPE
ajfa-4121	196	4	c.a.	GPE
ajfa-4121	196	5	2007	DATE
ajfa-4121	198	1	samuel o	PERSON
ajfa-4121	199	1	springer verlag berlin	ORG
ajfa-4121	199	2	heidelberg	GPE
ajfa-4121	199	3	2009	DATE