id	sid	eid	entity	type
ajfa-4132	1	1	microsoft	ORG
ajfa-4132	1	2	asian journal of finance & accounting	ORG
ajfa-4132	1	3	5	CARDINAL
ajfa-4132	1	4	2	CARDINAL
ajfa-4132	1	5	244	CARDINAL
ajfa-4132	1	6	iranian	NORP
ajfa-4132	1	7	mansouri serenjianeh accounting department	ORG
ajfa-4132	1	8	university of kurdistan	ORG
ajfa-4132	1	9	kurdistan	GPE
ajfa-4132	1	10	iran e-mail	GPE
ajfa-4132	1	11	takhtaei1	ORG
ajfa-4132	1	12	islamic azad university	ORG
ajfa-4132	1	13	iran e-mail	GPE
ajfa-4132	1	14	august 16, 2013	DATE
ajfa-4132	1	15	october 3, 2013	DATE
ajfa-4132	1	16	december 1, 2013	DATE
ajfa-4132	2	1	first	ORDINAL
ajfa-4132	2	2	iran	GPE
ajfa-4132	4	1	71	CARDINAL
ajfa-4132	4	2	tehran	GPE
ajfa-4132	4	3	2006 to 2010	DATE
ajfa-4132	7	1	1	CARDINAL
ajfa-4132	8	1	phd	PERSON
ajfa-4132	8	2	commerce	ORG
ajfa-4132	8	3	delhi school of economics	ORG
ajfa-4132	8	4	university of delhi	ORG
ajfa-4132	8	5	india	GPE
ajfa-4132	8	6	asian	NORP
ajfa-4132	8	7	finance & accounting	ORG
ajfa-4132	8	8	5	CARDINAL
ajfa-4132	8	9	2	CARDINAL
ajfa-4132	8	10	245 1	CARDINAL
ajfa-4132	13	1	two	CARDINAL
ajfa-4132	13	2	1	CARDINAL
ajfa-4132	13	3	2	CARDINAL
ajfa-4132	23	1	two	CARDINAL
ajfa-4132	24	1	one	CARDINAL
ajfa-4132	26	1	grossman & stiglitz	ORG
ajfa-4132	26	2	1980	DATE
ajfa-4132	29	1	kim	PERSON
ajfa-4132	29	2	1994	DATE
ajfa-4132	33	1	asian	NORP
ajfa-4132	33	2	finance & accounting	ORG
ajfa-4132	33	3	5	CARDINAL
ajfa-4132	33	4	2	CARDINAL
ajfa-4132	33	5	246	CARDINAL
ajfa-4132	35	1	durnev	GPE
ajfa-4132	35	2	morck, & yeung	ORG
ajfa-4132	35	3	2004	DATE
ajfa-4132	37	1	jin	PERSON
ajfa-4132	37	2	myers	GPE
ajfa-4132	37	3	2006	DATE
ajfa-4132	38	1	jin	PERSON
ajfa-4132	38	2	myers	GPE
ajfa-4132	38	3	2006	DATE
ajfa-4132	45	1	2	CARDINAL
ajfa-4132	48	1	iran	GPE
ajfa-4132	50	1	1	CARDINAL
ajfa-4132	51	1	1	CARDINAL
ajfa-4132	51	2	asian	NORP
ajfa-4132	51	3	finance & accounting	ORG
ajfa-4132	51	4	5	CARDINAL
ajfa-4132	51	5	2	CARDINAL
ajfa-4132	51	6	247	CARDINAL
ajfa-4132	52	1	1	CARDINAL
ajfa-4132	53	1	2	CARDINAL
ajfa-4132	54	1	3	CARDINAL
ajfa-4132	62	1	3.1	CARDINAL
ajfa-4132	62	2	two	CARDINAL
ajfa-4132	64	1	3.1.1	CARDINAL
ajfa-4132	64	2	simunic (1980)	ORG
ajfa-4132	65	1	z	ORG
ajfa-4132	66	1	& mayhew	ORG
ajfa-4132	66	2	2003	DATE
ajfa-4132	66	3	francis	PERSON
ajfa-4132	66	4	2006	DATE
ajfa-4132	66	5	frankel	PERSON
ajfa-4132	66	6	johnson, & nelson	ORG
ajfa-4132	66	7	2002	DATE
ajfa-4132	66	8	palmrose	ORG
ajfa-4132	66	9	1986	DATE
ajfa-4132	66	10	the financial year	DATE
ajfa-4132	66	11	the end of year	DATE
ajfa-4132	66	12	the seasons	DATE
ajfa-4132	68	1	1980	DATE
ajfa-4132	69	1	asian journal of finance & accounting	ORG
ajfa-4132	69	2	5	CARDINAL
ajfa-4132	69	3	2	CARDINAL
ajfa-4132	69	4	248	CARDINAL
ajfa-4132	69	5	z	ORG
ajfa-4132	69	6	financial year	DATE
ajfa-4132	69	7	current fiscal year	DATE
ajfa-4132	69	8	ɛ	ORG
ajfa-4132	69	9	3.2	CARDINAL
ajfa-4132	70	1	durnev et al.	PERSON
ajfa-4132	70	2	2004	DATE
ajfa-4132	70	3	durnev	GPE
ajfa-4132	70	4	yeung, & zarowin,	ORG
ajfa-4132	70	5	2003	DATE
ajfa-4132	70	6	morck	ORG
ajfa-4132	70	7	yeung, & yu	ORG
ajfa-4132	70	8	2000	DATE
ajfa-4132	71	1	1	CARDINAL
ajfa-4132	71	2	monthly	DATE
ajfa-4132	71	3	tehran	GPE
ajfa-4132	71	4	1	CARDINAL
ajfa-4132	72	1	3.3	CARDINAL
ajfa-4132	72	2	2004	DATE
ajfa-4132	76	1	asian journal of finance & accounting	ORG
ajfa-4132	76	2	5	CARDINAL
ajfa-4132	76	3	2	CARDINAL
ajfa-4132	76	4	249	CARDINAL
ajfa-4132	78	1	1	CARDINAL
ajfa-4132	79	1	iranian	NORP
ajfa-4132	80	1	1	CARDINAL
ajfa-4132	80	2	otherwise zero	CARDINAL
ajfa-4132	82	1	tehran stock exchange	ORG
ajfa-4132	82	2	the end year 2010	DATE
ajfa-4132	87	1	t, 4	DATE
ajfa-4132	87	2	1	CARDINAL
ajfa-4132	87	3	2	CARDINAL
ajfa-4132	88	1	1	CARDINAL
ajfa-4132	94	1	zero	CARDINAL
ajfa-4132	95	1	2	CARDINAL
ajfa-4132	95	2	17.7 %	PERCENT
ajfa-4132	95	3	zero	CARDINAL
ajfa-4132	95	4	82.3 %	PERCENT
ajfa-4132	95	5	one	CARDINAL
ajfa-4132	96	1	1	CARDINAL
ajfa-4132	96	2	max	PERSON
ajfa-4132	96	3	1.01852	CARDINAL
ajfa-4132	96	4	.516	CARDINAL
ajfa-4132	97	1	1.02	CARDINAL
ajfa-4132	97	2	1.790	CARDINAL
ajfa-4132	97	3	1.1373	CARDINAL
ajfa-4132	97	4	1.692 .00 1.46	MONEY
ajfa-4132	97	5	15.37	CARDINAL
ajfa-4132	97	6	2.294	CARDINAL
ajfa-4132	97	7	45	CARDINAL
ajfa-4132	97	8	5.5497 5.5428	MONEY
ajfa-4132	97	9	4.10 6.97	CARDINAL
ajfa-4132	97	10	asian	NORP
ajfa-4132	97	11	finance & accounting	ORG
ajfa-4132	97	12	5	CARDINAL
ajfa-4132	97	13	2	CARDINAL
ajfa-4132	97	14	250	CARDINAL
ajfa-4132	97	15	2	CARDINAL
ajfa-4132	98	1	0 63 17.7%	PERCENT
ajfa-4132	98	2	1 292 82.3%	PERCENT
ajfa-4132	98	3	3	CARDINAL
ajfa-4132	99	1	0.257 %	PERCENT
ajfa-4132	100	1	3	CARDINAL
ajfa-4132	100	2	0.257	CARDINAL
ajfa-4132	100	3	0.066	CARDINAL
ajfa-4132	101	1	three	CARDINAL
ajfa-4132	101	2	0.058%	PERCENT
ajfa-4132	104	1	p<0.000	ORG
ajfa-4132	104	2	5	CARDINAL
ajfa-4132	105	1	three	CARDINAL
ajfa-4132	105	2	6	CARDINAL
ajfa-4132	106	1	anova	ORG
ajfa-4132	106	2	4	CARDINAL
ajfa-4132	106	3	99%	PERCENT
ajfa-4132	106	4	p<0.000	ORG
ajfa-4132	108	1	3	CARDINAL
ajfa-4132	109	1	approximately 0.257 %	PERCENT
ajfa-4132	110	1	3	CARDINAL
ajfa-4132	110	2	0.257	CARDINAL
ajfa-4132	110	3	0.066	CARDINAL
ajfa-4132	111	1	three	CARDINAL
ajfa-4132	111	2	0.058%	PERCENT
ajfa-4132	113	1	5	CARDINAL
ajfa-4132	113	2	p<0.000	ORG
ajfa-4132	114	1	three	CARDINAL
ajfa-4132	114	2	6	CARDINAL
ajfa-4132	114	3	asian	NORP
ajfa-4132	114	4	finance & accounting	ORG
ajfa-4132	114	5	5	CARDINAL
ajfa-4132	114	6	2	CARDINAL
ajfa-4132	114	7	251	CARDINAL
ajfa-4132	115	1	anova	ORG
ajfa-4132	115	2	4	CARDINAL
ajfa-4132	115	3	99%	PERCENT
ajfa-4132	115	4	p<0.000	ORG
ajfa-4132	117	1	3	CARDINAL
ajfa-4132	118	1	coef	GPE
ajfa-4132	121	1	durbin-watson	PERSON
ajfa-4132	121	2	1.89	CARDINAL
ajfa-4132	121	3	4	CARDINAL
ajfa-4132	122	1	anova	ORG
ajfa-4132	123	1	342.922	CARDINAL
ajfa-4132	123	2	0.977	DATE
ajfa-4132	123	3	367.166 354	CARDINAL
ajfa-4132	123	4	5	CARDINAL
ajfa-4132	125	1	0.322	CARDINAL
ajfa-4132	125	2	0.603	MONEY
ajfa-4132	125	3	0.593	MONEY
ajfa-4132	125	4	0.107	CARDINAL
ajfa-4132	125	5	0.003	CARDINAL
ajfa-4132	125	6	0.106	CARDINAL
ajfa-4132	125	7	0.003 firmage	MONEY
ajfa-4132	125	8	2.563 0.011	CARDINAL
ajfa-4132	125	9	6	CARDINAL
ajfa-4132	127	1	0.007	CARDINAL
ajfa-4132	127	2	0.024	CARDINAL
ajfa-4132	127	3	0781	DATE
ajfa-4132	127	4	7	CARDINAL
ajfa-4132	128	1	0.146	CARDINAL
ajfa-4132	129	1	0.021	CARDINAL
ajfa-4132	129	2	0.015 percent	PERCENT
ajfa-4132	130	1	0.021 percent	PERCENT
ajfa-4132	131	1	watson	PERSON
ajfa-4132	131	2	2.5	CARDINAL
ajfa-4132	132	1	8	CARDINAL
ajfa-4132	133	1	anova	ORG
ajfa-4132	133	2	p<0.000	ORG
ajfa-4132	134	1	9	CARDINAL
ajfa-4132	134	2	0.146	CARDINAL
ajfa-4132	136	1	asian	NORP
ajfa-4132	136	2	finance & accounting	ORG
ajfa-4132	136	3	5	CARDINAL
ajfa-4132	136	4	2	CARDINAL
ajfa-4132	137	1	1	CARDINAL
ajfa-4132	138	1	7	CARDINAL
ajfa-4132	139	1	coef	PERSON
ajfa-4132	142	1	durbin-watson	PERSON
ajfa-4132	142	2	0.146	CARDINAL
ajfa-4132	142	3	1.06 1.8	CARDINAL
ajfa-4132	142	4	8	CARDINAL
ajfa-4132	143	1	anova	ORG
ajfa-4132	144	1	4.029 1	MONEY
ajfa-4132	144	2	183.869	CARDINAL
ajfa-4132	144	3	187.898 164	CARDINAL
ajfa-4132	144	4	9	CARDINAL
ajfa-4132	146	1	0.157	CARDINAL
ajfa-4132	146	2	0.310 -0.146 -1.890	PERSON
ajfa-4132	146	3	0.04	CARDINAL
ajfa-4132	146	4	10	CARDINAL
ajfa-4132	146	5	0.119	CARDINAL
ajfa-4132	147	1	0.014	CARDINAL
ajfa-4132	147	2	0.014 percent	PERCENT
ajfa-4132	148	1	0.009 percent	PERCENT
ajfa-4132	149	1	watson	PERSON
ajfa-4132	149	2	between 1.5 and 2.5	CARDINAL
ajfa-4132	150	1	11	CARDINAL
ajfa-4132	150	2	anova	ORG
ajfa-4132	150	3	0.111	CARDINAL
ajfa-4132	151	1	2	CARDINAL
ajfa-4132	152	1	10	CARDINAL
ajfa-4132	153	1	coef	PERSON
ajfa-4132	156	1	durbin-watson	PERSON
ajfa-4132	156	2	asian	NORP
ajfa-4132	156	3	finance & accounting	ORG
ajfa-4132	156	4	5	CARDINAL
ajfa-4132	156	5	2	CARDINAL
ajfa-4132	156	6	253	CARDINAL
ajfa-4132	156	7	11	CARDINAL
ajfa-4132	157	1	anova	ORG
ajfa-4132	158	1	2.486 1	CARDINAL
ajfa-4132	158	2	.111	ORG
ajfa-4132	158	3	172.792	CARDINAL
ajfa-4132	158	4	175.279 179	CARDINAL
ajfa-4132	158	5	12	CARDINAL
ajfa-4132	160	1	0.111	CARDINAL
ajfa-4132	160	2	11.428	MONEY
ajfa-4132	160	3	0.205 -0.119 -1.6 0.111 5	QUANTITY
ajfa-4132	161	1	tehran stock exchange	ORG
ajfa-4132	171	1	desai	PERSON
ajfa-4132	171	2	desai	PERSON
ajfa-4132	171	3	munsif	PERSON
ajfa-4132	171	4	2012	DATE
ajfa-4132	171	5	gul	PERSON
ajfa-4132	171	6	2007	DATE
ajfa-4132	171	7	krishnan	PERSON
ajfa-4132	171	8	sami	PERSON
ajfa-4132	171	9	2005	DATE
ajfa-4132	171	10	kim	PERSON
ajfa-4132	171	11	zang	GPE
ajfa-4132	171	12	2006	DATE
ajfa-4132	174	1	wang	ORG
ajfa-4132	174	2	2009	DATE
ajfa-4132	175	1	wang	PERSON
ajfa-4132	175	2	2009	DATE
ajfa-4132	176	1	asian journal of finance & accounting	ORG
ajfa-4132	176	2	5	CARDINAL
ajfa-4132	176	3	2	CARDINAL
ajfa-4132	176	4	254 5.1	CARDINAL
ajfa-4132	176	5	1	CARDINAL
ajfa-4132	177	1	first	ORDINAL
ajfa-4132	177	2	tehran stock exchange	ORG
ajfa-4132	179	1	2	CARDINAL
ajfa-4132	181	1	3	CARDINAL
ajfa-4132	181	2	2006 to 2010	DATE
ajfa-4132	182	1	4.	CARDINAL
ajfa-4132	182	2	more than one	CARDINAL
ajfa-4132	184	1	5	CARDINAL
ajfa-4132	186	1	h.	GPE
ajfa-4132	186	2	r., & mayhew	ORG
ajfa-4132	186	3	b. w.	PERSON
ajfa-4132	186	4	2003	DATE
ajfa-4132	189	1	611-639	CARDINAL
ajfa-4132	190	1	j., kim	PERSON
ajfa-4132	190	2	& zang	ORG
ajfa-4132	190	3	2006	DATE
ajfa-4132	192	1	ssrn 848067	EVENT
ajfa-4132	193	1	desai	PERSON
ajfa-4132	193	2	r.	NORP
ajfa-4132	193	3	desai	PERSON
ajfa-4132	193	4	m., & munsif	ORG
ajfa-4132	193	5	2012	DATE
ajfa-4132	194	1	indian	NORP
ajfa-4132	195	1	13(2	CARDINAL
ajfa-4132	195	2	151	CARDINAL
ajfa-4132	196	1	durnev, a.	ORG
ajfa-4132	196	2	morck	NORP
ajfa-4132	196	3	r., & yeung	ORG
ajfa-4132	196	4	2004	DATE
ajfa-4132	198	1	59(1	CARDINAL
ajfa-4132	198	2	65	CARDINAL
ajfa-4132	199	1	durnev, a.	PERSON
ajfa-4132	199	2	morck	NORP
ajfa-4132	199	3	r.	NORP
ajfa-4132	199	4	yeung	GPE
ajfa-4132	199	5	2003	DATE
ajfa-4132	201	1	41(5	CARDINAL
ajfa-4132	201	2	797	CARDINAL
ajfa-4132	202	1	j. r.	PERSON
ajfa-4132	202	2	2006	DATE
ajfa-4132	205	1	23(3	CARDINAL
ajfa-4132	205	2	747-760	PRODUCT
ajfa-4132	206	1	http://dx.doi.org/10.1506/4vd9-ae3k-xv7l-xt07	ORG
ajfa-4132	206	2	r.	NORP
ajfa-4132	206	3	johnson	PERSON
ajfa-4132	206	4	m., & nelson	ORG
ajfa-4132	206	5	2002	DATE
ajfa-4132	208	1	77(4	CARDINAL
ajfa-4132	208	2	71	CARDINAL
ajfa-4132	209	1	http://dx.doi.org/10.2308/accr.2002.77.s-1.71 asian journal of finance & accounting	ORG
ajfa-4132	209	2	5	CARDINAL
ajfa-4132	209	3	2	CARDINAL
ajfa-4132	209	4	255	CARDINAL
ajfa-4132	209	5	s. j., & stiglitz	PERSON
ajfa-4132	209	6	j. e.	PERSON
ajfa-4132	209	7	1980	DATE
ajfa-4132	211	1	the american economic review	ORG
ajfa-4132	211	2	393	CARDINAL
ajfa-4132	212	1	jin	PERSON
ajfa-4132	212	2	l., & myers	ORG
ajfa-4132	212	3	s. c. (	PERSON
ajfa-4132	212	4	2006	DATE
ajfa-4132	214	1	journal of financial economics	ORG
ajfa-4132	214	2	79(2	CARDINAL
ajfa-4132	214	3	257	CARDINAL
ajfa-4132	215	1	http://dx.doi.org/10.1016/j.jfineco.2004.11.003 kim	PERSON
ajfa-4132	215	2	r. e.	PERSON
ajfa-4132	215	3	1994	DATE
ajfa-4132	217	1	17(1	CARDINAL
ajfa-4132	217	2	41-67	CARDINAL
ajfa-4132	218	1	http://dx.doi.org/10.1016/0165-4101(94)90004-3 krishnan	PERSON
ajfa-4132	218	2	j.	PERSON
ajfa-4132	218	3	sami, h., & zhang	ORG
ajfa-4132	218	4	2005	DATE
ajfa-4132	220	1	journal of practice &	ORG
ajfa-4132	220	2	111	CARDINAL
ajfa-4132	221	1	morck	NORP
ajfa-4132	221	2	r.	NORP
ajfa-4132	221	3	yeung	GPE
ajfa-4132	221	4	w.	PERSON
ajfa-4132	221	5	2000	DATE
ajfa-4132	223	1	journal of financial economics	ORG
ajfa-4132	223	2	58(1	CARDINAL
ajfa-4132	223	3	215-260	CARDINAL
ajfa-4132	224	1	z.-v	ORG
ajfa-4132	225	1	1986	DATE
ajfa-4132	227	1	journal of accounting research	ORG
ajfa-4132	227	2	405	CARDINAL
ajfa-4132	228	1	j. d., & roulstone	PERSON
ajfa-4132	228	2	d. t.	PERSON
ajfa-4132	228	3	2004	DATE
ajfa-4132	230	1	79(4	CARDINAL
ajfa-4132	230	2	1119-1151	CARDINAL
ajfa-4132	231	1	http://dx.doi.org/10.2308/accr.2004.79.4.1119 simunic	PERSON
ajfa-4132	231	2	d. a.	PERSON
ajfa-4132	231	3	1980	DATE
ajfa-4132	233	1	journal of accounting research	ORG
ajfa-4132	233	2	18(1	CARDINAL
ajfa-4132	233	3	161	CARDINAL
ajfa-4132	234	1	b., & gul	ORG
ajfa-4132	234	2	f. a.	PERSON
ajfa-4132	234	3	2007	DATE
ajfa-4132	236	1	595-629	CARDINAL
ajfa-4132	237	1	http://dx.doi.org/10.1506/arj4-20p3-201k-3752 wang	PERSON
ajfa-4132	237	2	x.	GPE
ajfa-4132	237	3	2009	DATE
ajfa-4132	239	1	phd thesis	PERSON
ajfa-4132	239	2	hong kong	GPE
ajfa-4132	239	3	polytechnic university	ORG