id	sid	eid	entity	type
ajfa-5085	1	1	microsoft	ORG
ajfa-5085	1	2	5085-18449-1-sm-writer2-new.doc	CARDINAL
ajfa-5085	1	3	asian journal of finance & accounting	ORG
ajfa-5085	1	4	1946	CARDINAL
ajfa-5085	1	5	2014	DATE
ajfa-5085	1	6	6	CARDINAL
ajfa-5085	1	7	1	CARDINAL
ajfa-5085	1	8	mohamed a. k.	PERSON
ajfa-5085	2	1	department of accounting school of business	ORG
ajfa-5085	2	2	american university	ORG
ajfa-5085	2	3	cairo	GPE
ajfa-5085	2	4	avenue	GPE
ajfa-5085	2	5	p.o.	ORG
ajfa-5085	2	6	74	CARDINAL
ajfa-5085	2	7	new cairo	GPE
ajfa-5085	2	8	11835	DATE
ajfa-5085	2	9	cairo	GPE
ajfa-5085	2	10	egypt	GPE
ajfa-5085	2	11	20-2-2615-3259	CARDINAL
ajfa-5085	2	12	ehab k. a. mohamed	PERSON
ajfa-5085	2	13	german university	ORG
ajfa-5085	2	14	cairo	GPE
ajfa-5085	2	15	cairo	GPE
ajfa-5085	2	16	11835	DATE
ajfa-5085	2	17	cairo	GPE
ajfa-5085	2	18	egypt	GPE
ajfa-5085	2	19	20	CARDINAL
ajfa-5085	2	20	february 8, 2014	DATE
ajfa-5085	2	21	march 4, 2014	DATE
ajfa-5085	2	22	june 1, 2014	DATE
ajfa-5085	2	23	saudi arabia	GPE
ajfa-5085	2	24	oman	GPE
ajfa-5085	5	1	mann-whitney	PERSON
ajfa-5085	5	2	two	CARDINAL
ajfa-5085	7	1	two	CARDINAL
ajfa-5085	9	1	saudi arabia	GPE
ajfa-5085	9	2	oman	GPE
ajfa-5085	9	3	asian journal of finance & accounting	ORG
ajfa-5085	9	4	1946	CARDINAL
ajfa-5085	9	5	2014	DATE
ajfa-5085	9	6	6	CARDINAL
ajfa-5085	9	7	1	CARDINAL
ajfa-5085	9	8	71 1	DATE
ajfa-5085	10	1	ifr	ORG
ajfa-5085	10	2	saudi arabia	GPE
ajfa-5085	10	3	oman	GPE
ajfa-5085	11	1	ifr	ORG
ajfa-5085	15	1	annual	DATE
ajfa-5085	15	2	xiao	PERSON
ajfa-5085	15	3	2004	DATE
ajfa-5085	18	1	first	ORDINAL
ajfa-5085	19	1	ifr	ORG
ajfa-5085	19	2	ifr	ORG
ajfa-5085	19	3	the middle east	LOC
ajfa-5085	21	1	ifr	ORG
ajfa-5085	21	2	marston	PERSON
ajfa-5085	21	3	1999	DATE
ajfa-5085	21	4	gowthrope	ORG
ajfa-5085	21	5	2004	DATE
ajfa-5085	21	6	uk	GPE
ajfa-5085	21	7	deller et al	PERSON
ajfa-5085	22	1	1999	DATE
ajfa-5085	22	2	uk	GPE
ajfa-5085	22	3	germany	GPE
ajfa-5085	22	4	gowthorpe	NORP
ajfa-5085	22	5	amat	ORG
ajfa-5085	22	6	1999	DATE
ajfa-5085	22	7	spain	GPE
ajfa-5085	22	8	1999	DATE
ajfa-5085	22	9	sweden	GPE
ajfa-5085	22	10	lymer et al	PERSON
ajfa-5085	23	1	1999	DATE
ajfa-5085	23	2	1999	DATE
ajfa-5085	23	3	austria	GPE
ajfa-5085	23	4	germany	GPE
ajfa-5085	23	5	marston	PERSON
ajfa-5085	23	6	2004	DATE
ajfa-5085	23	7	germany	GPE
ajfa-5085	23	8	1999	DATE
ajfa-5085	23	9	canada	GPE
ajfa-5085	24	1	2003	DATE
ajfa-5085	24	2	fisher et al	PERSON
ajfa-5085	25	1	2004	DATE
ajfa-5085	27	1	2005	DATE
ajfa-5085	27	2	new zealand	GPE
ajfa-5085	27	3	marston	PERSON
ajfa-5085	27	4	2003	DATE
ajfa-5085	27	5	japan	GPE
ajfa-5085	27	6	xiao et al	PERSON
ajfa-5085	28	1	2004	DATE
ajfa-5085	28	2	china	GPE
ajfa-5085	28	3	smith	GPE
ajfa-5085	28	4	2005	DATE
ajfa-5085	28	5	ireland	GPE
ajfa-5085	28	6	khadaroo	GPE
ajfa-5085	28	7	2005	DATE
ajfa-5085	28	8	malaysia	GPE
ajfa-5085	28	9	chan	ORG
ajfa-5085	28	10	2006	DATE
ajfa-5085	28	11	australia	GPE
ajfa-5085	28	12	2009	DATE
ajfa-5085	28	13	turkey	GPE
ajfa-5085	28	14	ismail	PERSON
ajfa-5085	28	15	2009	DATE
ajfa-5085	28	16	egypt	GPE
ajfa-5085	28	17	mohamed et al	PERSON
ajfa-5085	28	18	2009	DATE
ajfa-5085	28	19	oman	GPE
ajfa-5085	28	20	2009	DATE
ajfa-5085	28	21	nigeria	GPE
ajfa-5085	28	22	mohamed	PERSON
ajfa-5085	28	23	2010	DATE
ajfa-5085	28	24	middle east	LOC
ajfa-5085	29	1	annual	DATE
ajfa-5085	29	2	ifr	ORG
ajfa-5085	30	1	ifr	ORG
ajfa-5085	31	1	ifr	ORG
ajfa-5085	31	2	two	CARDINAL
ajfa-5085	31	3	saudi arabia	GPE
ajfa-5085	31	4	oman	GPE
ajfa-5085	32	1	ifr	ORG
ajfa-5085	33	1	saudi arabia	GPE
ajfa-5085	33	2	oman	GPE
ajfa-5085	36	1	asian	NORP
ajfa-5085	36	2	finance & accounting	ORG
ajfa-5085	36	3	1946	CARDINAL
ajfa-5085	36	4	2014	DATE
ajfa-5085	37	1	6	CARDINAL
ajfa-5085	37	2	1	CARDINAL
ajfa-5085	37	3	section 3	LAW
ajfa-5085	37	4	ifr	ORG
ajfa-5085	37	5	two	CARDINAL
ajfa-5085	39	1	2	CARDINAL
ajfa-5085	39	2	2.1	CARDINAL
ajfa-5085	40	1	one	CARDINAL
ajfa-5085	40	2	ifr	ORG
ajfa-5085	42	1	ifr	ORG
ajfa-5085	42	2	allam	NORP
ajfa-5085	42	3	lymer	PERSON
ajfa-5085	42	4	2002	DATE
ajfa-5085	42	5	sec	ORG
ajfa-5085	42	6	2002	DATE
ajfa-5085	42	7	2003a	DATE
ajfa-5085	42	8	2005	DATE
ajfa-5085	43	1	ifr	ORG
ajfa-5085	43	2	baker	PERSON
ajfa-5085	43	3	2000	DATE
ajfa-5085	43	4	ettredge et al.	PERSON
ajfa-5085	43	5	2001	DATE
ajfa-5085	43	6	2002	DATE
ajfa-5085	43	7	2003	DATE
ajfa-5085	43	8	jones	PERSON
ajfa-5085	43	9	xiao	PERSON
ajfa-5085	43	10	2004	DATE
ajfa-5085	43	11	no, 2005	DATE
ajfa-5085	45	1	ifr	ORG
ajfa-5085	46	1	ifr	ORG
ajfa-5085	46	2	annual	DATE
ajfa-5085	47	1	1995	DATE
ajfa-5085	47	2	1996	DATE
ajfa-5085	47	3	1997	DATE
ajfa-5085	47	4	1997	DATE
ajfa-5085	47	5	1999	DATE
ajfa-5085	47	6	fasb	ORG
ajfa-5085	47	7	2000	DATE
ajfa-5085	47	8	ettredge et al.	PERSON
ajfa-5085	47	9	2002	DATE
ajfa-5085	47	10	wickramasinghe	ORG
ajfa-5085	47	11	2006	DATE
ajfa-5085	48	1	ifr	ORG
ajfa-5085	48	2	annual	DATE
ajfa-5085	48	3	1996	DATE
ajfa-5085	48	4	2000	DATE
ajfa-5085	48	5	wickramasinghe	ORG
ajfa-5085	48	6	lichtenstein	GPE
ajfa-5085	48	7	2006	DATE
ajfa-5085	49	1	1997	DATE
ajfa-5085	49	2	1997	DATE
ajfa-5085	49	3	gowthrope	ORG
ajfa-5085	49	4	flynn, 2001	ORG
ajfa-5085	50	1	ifr	ORG
ajfa-5085	51	1	1997	DATE
ajfa-5085	51	2	2001	DATE
ajfa-5085	51	3	2003	DATE
ajfa-5085	51	4	1997	DATE
ajfa-5085	51	5	lymer	PERSON
ajfa-5085	51	6	debreceny	GPE
ajfa-5085	51	7	2003	DATE
ajfa-5085	51	8	2005	DATE
ajfa-5085	52	1	ifr	ORG
ajfa-5085	53	1	1995	DATE
ajfa-5085	54	1	asian	NORP
ajfa-5085	54	2	finance & accounting	ORG
ajfa-5085	54	3	1946	CARDINAL
ajfa-5085	54	4	2014	DATE
ajfa-5085	54	5	6	CARDINAL
ajfa-5085	54	6	1 www.macrothink.org/ajfa 73	QUANTITY
ajfa-5085	54	7	the middle east	LOC
ajfa-5085	54	8	english	LANGUAGE
ajfa-5085	54	9	arabic	LANGUAGE
ajfa-5085	55	1	ifr	ORG
ajfa-5085	55	2	ifr	ORG
ajfa-5085	55	3	annual	DATE
ajfa-5085	55	4	al.	GPE
ajfa-5085	55	5	2000	DATE
ajfa-5085	56	1	ifr	ORG
ajfa-5085	61	1	2.2	CARDINAL
ajfa-5085	61	2	ifr	ORG
ajfa-5085	62	1	ifr	ORG
ajfa-5085	65	1	ifr	ORG
ajfa-5085	65	2	ifr	ORG
ajfa-5085	65	3	saudi arabia	GPE
ajfa-5085	65	4	oman	GPE
ajfa-5085	67	1	first	ORDINAL
ajfa-5085	68	1	saudi arabia	GPE
ajfa-5085	68	2	oman	GPE
ajfa-5085	69	1	ifr	ORG
ajfa-5085	70	1	ifr	ORG
ajfa-5085	70	2	ifr	ORG
ajfa-5085	71	1	ifr	ORG
ajfa-5085	71	2	1999	DATE
ajfa-5085	71	3	marston	PERSON
ajfa-5085	71	4	1999	DATE
ajfa-5085	71	5	1999	DATE
ajfa-5085	71	6	debreceny et al.	PERSON
ajfa-5085	71	7	2002	DATE
ajfa-5085	71	8	asian journal of finance & accounting	ORG
ajfa-5085	71	9	1946	CARDINAL
ajfa-5085	71	10	2014	DATE
ajfa-5085	71	11	6	CARDINAL
ajfa-5085	71	12	1	CARDINAL
ajfa-5085	71	13	74	CARDINAL
ajfa-5085	71	14	al.	PERSON
ajfa-5085	71	15	2002	DATE
ajfa-5085	71	16	2003	DATE
ajfa-5085	71	17	fisher et al.	PERSON
ajfa-5085	71	18	2004	DATE
ajfa-5085	71	19	chan	ORG
ajfa-5085	71	20	2006	DATE
ajfa-5085	71	21	trabelsi	PERSON
ajfa-5085	71	22	2007	DATE
ajfa-5085	73	1	malone et al.	ORG
ajfa-5085	73	2	1993	DATE
ajfa-5085	73	3	ahmed	PERSON
ajfa-5085	73	4	nicholls	ORG
ajfa-5085	73	5	1994	DATE
ajfa-5085	73	6	1995	DATE
ajfa-5085	73	7	haniffa	PERSON
ajfa-5085	73	8	cooke	PERSON
ajfa-5085	73	9	2002	DATE
ajfa-5085	73	10	karim et al.	PERSON
ajfa-5085	73	11	surabaya 2009	GPE
ajfa-5085	73	12	aly et al 2010	PERSON
ajfa-5085	75	1	escobar	GPE
ajfa-5085	75	2	2002	DATE
ajfa-5085	77	1	jensen	PERSON
ajfa-5085	77	2	1976	DATE
ajfa-5085	79	1	2012	DATE
ajfa-5085	80	1	surabaya	GPE
ajfa-5085	80	2	2009	DATE
ajfa-5085	80	3	marston 2003	PERSON
ajfa-5085	82	1	2003	DATE
ajfa-5085	82	2	aly et al 2010	PERSON
ajfa-5085	83	1	hossain et al.	PERSON
ajfa-5085	83	2	1995	DATE
ajfa-5085	83	3	al.	GPE
ajfa-5085	83	4	1999	DATE
ajfa-5085	83	5	marston	PERSON
ajfa-5085	83	6	1999	DATE
ajfa-5085	83	7	1999	DATE
ajfa-5085	83	8	brennan	PERSON
ajfa-5085	83	9	2000	DATE
ajfa-5085	83	10	bonso´n	ORG
ajfa-5085	83	11	escobar	GPE
ajfa-5085	83	12	2002	DATE
ajfa-5085	83	13	debreceny et al.	PERSON
ajfa-5085	83	14	2002	DATE
ajfa-5085	83	15	ettredge et al.	PERSON
ajfa-5085	83	16	2002	DATE
ajfa-5085	83	17	larra´n	GPE
ajfa-5085	83	18	2002	DATE
ajfa-5085	83	19	2003	DATE
ajfa-5085	83	20	marston	PERSON
ajfa-5085	83	21	2004	DATE
ajfa-5085	83	22	xiao et al.	PERSON
ajfa-5085	83	23	2004	DATE
ajfa-5085	83	24	al.	GPE
ajfa-5085	83	25	2005	DATE
ajfa-5085	83	26	bollen et al.	PERSON
ajfa-5085	83	27	2006	DATE
ajfa-5085	83	28	sriram	GPE
ajfa-5085	83	29	laksmana	PERSON
ajfa-5085	83	30	2006	DATE
ajfa-5085	83	31	el-masry	ORG
ajfa-5085	83	32	2008	DATE
ajfa-5085	84	1	second	ORDINAL
ajfa-5085	85	1	ifr	ORG
ajfa-5085	87	1	desai	PERSON
ajfa-5085	87	2	1971	DATE
ajfa-5085	87	3	wallace et al.	PERSON
ajfa-5085	87	4	1994	DATE
ajfa-5085	87	5	haniffa	ORG
ajfa-5085	87	6	cooke	PERSON
ajfa-5085	87	7	2002	DATE
ajfa-5085	88	1	al.	GPE
ajfa-5085	88	2	2003	DATE
ajfa-5085	88	3	marston	PERSON
ajfa-5085	88	4	2004	DATE
ajfa-5085	89	1	asian journal of finance & accounting	ORG
ajfa-5085	89	2	1946	CARDINAL
ajfa-5085	89	3	2014	DATE
ajfa-5085	89	4	6	CARDINAL
ajfa-5085	89	5	1	CARDINAL
ajfa-5085	89	6	1999	DATE
ajfa-5085	89	7	ismail	PERSON
ajfa-5085	89	8	2002	DATE
ajfa-5085	89	9	debreceny	ORG
ajfa-5085	89	10	rahman	PERSON
ajfa-5085	89	11	2005	DATE
ajfa-5085	89	12	2002	DATE
ajfa-5085	89	13	2003	DATE
ajfa-5085	89	14	marston	PERSON
ajfa-5085	89	15	2004	DATE
ajfa-5085	89	16	xiao et al.	PERSON
ajfa-5085	89	17	2004	DATE
ajfa-5085	89	18	al-shorman	PERSON
ajfa-5085	89	19	2006	DATE
ajfa-5085	89	20	el-masry	ORG
ajfa-5085	89	21	2008	DATE
ajfa-5085	90	1	third	ORDINAL
ajfa-5085	91	1	ifr	ORG
ajfa-5085	92	1	leftwich et al	PERSON
ajfa-5085	92	2	1981	DATE
ajfa-5085	93	1	jensen	PERSON
ajfa-5085	93	2	1976	DATE
ajfa-5085	96	1	ismail	PERSON
ajfa-5085	96	2	2002	DATE
ajfa-5085	96	3	larra´n	GPE
ajfa-5085	96	4	2002	DATE
ajfa-5085	96	5	2003	DATE
ajfa-5085	96	6	xiao et al.	PERSON
ajfa-5085	96	7	2004	DATE
ajfa-5085	98	1	mitchell et al.	PERSON
ajfa-5085	98	2	1995	DATE
ajfa-5085	98	3	hossain et al.	PERSON
ajfa-5085	98	4	1995	DATE
ajfa-5085	98	5	xiao et al.	PERSON
ajfa-5085	98	6	2004	DATE
ajfa-5085	98	7	1995	DATE
ajfa-5085	98	8	2000	DATE
ajfa-5085	98	9	debreceny et al.	PERSON
ajfa-5085	98	10	2002	DATE
ajfa-5085	98	11	larra´n	GPE
ajfa-5085	98	12	2002	DATE
ajfa-5085	98	13	2003	DATE
ajfa-5085	98	14	bollen et al.	PERSON
ajfa-5085	98	15	2006	DATE
ajfa-5085	98	16	el-masry	ORG
ajfa-5085	98	17	2008	DATE
ajfa-5085	99	1	fourth	ORDINAL
ajfa-5085	101	1	marston	PERSON
ajfa-5085	101	2	1999	DATE
ajfa-5085	102	1	ismail	PERSON
ajfa-5085	102	2	2002	DATE
ajfa-5085	104	1	1999	DATE
ajfa-5085	104	2	marston	PERSON
ajfa-5085	104	3	1999	DATE
ajfa-5085	104	4	brennan	PERSON
ajfa-5085	104	5	2000	DATE
ajfa-5085	104	6	bonso´n	ORG
ajfa-5085	104	7	escobar	GPE
ajfa-5085	104	8	2002	DATE
ajfa-5085	104	9	al.	GPE
ajfa-5085	104	10	2005	DATE
ajfa-5085	104	11	ismail	PERSON
ajfa-5085	104	12	2002	DATE
ajfa-5085	104	13	2003	DATE
ajfa-5085	104	14	el-masry	ORG
ajfa-5085	104	15	2008	DATE
ajfa-5085	104	16	aly et al.	PERSON
ajfa-5085	104	17	2010	DATE
ajfa-5085	105	1	rahman	PERSON
ajfa-5085	105	2	2005	DATE
ajfa-5085	105	3	larra´n	GPE
ajfa-5085	105	4	2002	DATE
ajfa-5085	105	5	trabelsi	PERSON
ajfa-5085	105	6	labelle	GPE
ajfa-5085	105	7	2006	DATE
ajfa-5085	106	1	fifth	ORDINAL
ajfa-5085	106	2	asian	NORP
ajfa-5085	106	3	finance & accounting	ORG
ajfa-5085	106	4	1946	CARDINAL
ajfa-5085	106	5	2014	DATE
ajfa-5085	106	6	6	CARDINAL
ajfa-5085	106	7	1	CARDINAL
ajfa-5085	107	1	ifr	ORG
ajfa-5085	108	1	2002	DATE
ajfa-5085	108	2	xiao et al.	PERSON
ajfa-5085	108	3	2004	DATE
ajfa-5085	110	1	deangelo	PERSON
ajfa-5085	110	2	1981	DATE
ajfa-5085	112	1	healy	PERSON
ajfa-5085	112	2	2001	DATE
ajfa-5085	113	1	ahmed	ORG
ajfa-5085	113	2	nicholls	PERSON
ajfa-5085	113	3	1994	DATE
ajfa-5085	113	4	1995	DATE
ajfa-5085	113	5	xiao et al.	PERSON
ajfa-5085	113	6	2004	DATE
ajfa-5085	113	7	2012	DATE
ajfa-5085	114	1	wallace et al.	PERSON
ajfa-5085	114	2	1994	DATE
ajfa-5085	114	3	hossain et al.	PERSON
ajfa-5085	114	4	1995	DATE
ajfa-5085	114	5	abd el salam	PERSON
ajfa-5085	114	6	1999	DATE
ajfa-5085	114	7	aly et al.	PERSON
ajfa-5085	114	8	2010	DATE
ajfa-5085	115	1	sixth	ORDINAL
ajfa-5085	115	2	h6	ORG
ajfa-5085	116	1	4	CARDINAL
ajfa-5085	116	2	3	CARDINAL
ajfa-5085	116	3	ifr	ORG
ajfa-5085	118	1	ksa	GPE
ajfa-5085	118	2	oman	GPE
ajfa-5085	119	1	2011	DATE
ajfa-5085	119	2	the most recent year	DATE
ajfa-5085	119	3	annual	DATE
ajfa-5085	120	1	1	CARDINAL
ajfa-5085	120	2	1	CARDINAL
ajfa-5085	121	1	ksa	GPE
ajfa-5085	121	2	oman	GPE
ajfa-5085	121	3	156	CARDINAL
ajfa-5085	121	4	126 282	CARDINAL
ajfa-5085	121	5	3	CARDINAL
ajfa-5085	121	6	13	CARDINAL
ajfa-5085	121	7	16	CARDINAL
ajfa-5085	121	8	153 113 266	CARDINAL
ajfa-5085	121	9	266	CARDINAL
ajfa-5085	121	10	282	CARDINAL
ajfa-5085	121	11	16	CARDINAL
ajfa-5085	122	1	266	CARDINAL
ajfa-5085	122	2	153	CARDINAL
ajfa-5085	122	3	ksa	GPE
ajfa-5085	122	4	113	CARDINAL
ajfa-5085	122	5	oman	GPE
ajfa-5085	123	1	2	CARDINAL
ajfa-5085	124	1	asian	NORP
ajfa-5085	124	2	finance & accounting	ORG
ajfa-5085	124	3	1946	CARDINAL
ajfa-5085	124	4	2014	DATE
ajfa-5085	125	1	6	CARDINAL
ajfa-5085	125	2	1	CARDINAL
ajfa-5085	125	3	2	CARDINAL
ajfa-5085	125	4	ksa	GPE
ajfa-5085	125	5	153 57.5%	PERCENT
ajfa-5085	125	6	oman	GPE
ajfa-5085	125	7	113 42.5%	PERCENT
ajfa-5085	125	8	266 100.0%	PERCENT
ajfa-5085	127	1	four	CARDINAL
ajfa-5085	129	1	pdf	ORG
ajfa-5085	130	1	marston	PERSON
ajfa-5085	130	2	1999	DATE
ajfa-5085	130	3	deller et al	PERSON
ajfa-5085	130	4	1999	DATE
ajfa-5085	130	5	2003	DATE
ajfa-5085	130	6	2005	DATE
ajfa-5085	131	1	ksa stock exchange	ORG
ajfa-5085	131	2	oman	GPE
ajfa-5085	132	1	3	CARDINAL
ajfa-5085	133	1	3	CARDINAL
ajfa-5085	134	1	ifr	ORG
ajfa-5085	134	2	1	CARDINAL
ajfa-5085	134	3	0	CARDINAL
ajfa-5085	134	4	1	CARDINAL
ajfa-5085	134	5	2 2	CARDINAL
ajfa-5085	134	6	3	CARDINAL
ajfa-5085	134	7	audtyp	PERSON
ajfa-5085	134	8	1	CARDINAL
ajfa-5085	134	9	0	CARDINAL
ajfa-5085	134	10	1	CARDINAL
ajfa-5085	134	11	2 asian	PERCENT
ajfa-5085	134	12	finance & accounting	ORG
ajfa-5085	134	13	1946	CARDINAL
ajfa-5085	134	14	2014	DATE
ajfa-5085	135	1	6	CARDINAL
ajfa-5085	135	2	1	CARDINAL
ajfa-5085	135	3	78 4	DATE
ajfa-5085	135	4	4.1	CARDINAL
ajfa-5085	135	5	4	CARDINAL
ajfa-5085	136	1	4	CARDINAL
ajfa-5085	136	2	max	PERSON
ajfa-5085	137	1	0 1 0.92	QUANTITY
ajfa-5085	137	2	0	CARDINAL
ajfa-5085	137	3	0 1 0.43 0.496	QUANTITY
ajfa-5085	137	4	0 1 0.55 0.499	QUANTITY
ajfa-5085	137	5	0 1 0.92	QUANTITY
ajfa-5085	137	6	0 1 0.82 0.388	QUANTITY
ajfa-5085	137	7	0	CARDINAL
ajfa-5085	137	8	0 1 0.20 0.397	MONEY
ajfa-5085	137	9	1 0.91	CARDINAL
ajfa-5085	137	10	0.282	CARDINAL
ajfa-5085	137	11	0 1 0.91 0.287	MONEY
ajfa-5085	137	12	0 1 0.47 0.500	QUANTITY
ajfa-5085	137	13	0 1 0.62 0.485	QUANTITY
ajfa-5085	137	14	ifr	ORG
ajfa-5085	137	15	0.495	CARDINAL
ajfa-5085	137	16	annual	DATE
ajfa-5085	137	17	0	CARDINAL
ajfa-5085	137	18	1.326	CARDINAL
ajfa-5085	137	19	0.86 0.004 0.122	CARDINAL
ajfa-5085	137	20	1 3	CARDINAL
ajfa-5085	137	21	14.98	CARDINAL
ajfa-5085	137	22	2.058	MONEY
ajfa-5085	137	23	266	CARDINAL
ajfa-5085	137	24	two	CARDINAL
ajfa-5085	137	25	ksa	GPE
ajfa-5085	137	26	oman	GPE
ajfa-5085	137	27	three	CARDINAL
ajfa-5085	138	1	266	CARDINAL
ajfa-5085	138	2	5	CARDINAL
ajfa-5085	138	3	asian	NORP
ajfa-5085	138	4	finance & accounting	ORG
ajfa-5085	138	5	1946	CARDINAL
ajfa-5085	138	6	2014	DATE
ajfa-5085	139	1	6	CARDINAL
ajfa-5085	139	2	1	CARDINAL
ajfa-5085	139	3	5	CARDINAL
ajfa-5085	139	4	ksa	GPE
ajfa-5085	139	5	57.5%	PERCENT
ajfa-5085	139	6	oman	GPE
ajfa-5085	139	7	35	CARDINAL
ajfa-5085	139	8	113 42.5%	PERCENT
ajfa-5085	139	9	115	CARDINAL
ajfa-5085	139	10	66 266 %	PERCENT
ajfa-5085	139	11	43.2%	PERCENT
ajfa-5085	139	12	32%	PERCENT
ajfa-5085	139	13	24.8%	PERCENT
ajfa-5085	139	14	100.0%	PERCENT
ajfa-5085	139	15	6	CARDINAL
ajfa-5085	139	16	80.5%	PERCENT
ajfa-5085	139	17	4	CARDINAL
ajfa-5085	140	1	ksa	GPE
ajfa-5085	140	2	about 84%	PERCENT
ajfa-5085	140	3	4	CARDINAL
ajfa-5085	140	4	76%	PERCENT
ajfa-5085	140	5	oman	GPE
ajfa-5085	141	1	6	CARDINAL
ajfa-5085	141	2	4	CARDINAL
ajfa-5085	141	3	4	CARDINAL
ajfa-5085	141	4	ksa	GPE
ajfa-5085	141	5	128	CARDINAL
ajfa-5085	141	6	153	CARDINAL
ajfa-5085	141	7	oman	GPE
ajfa-5085	141	8	27 113	CARDINAL
ajfa-5085	141	9	214	CARDINAL
ajfa-5085	141	10	266 %	PERCENT
ajfa-5085	141	11	80.5%	PERCENT
ajfa-5085	141	12	19.5%	PERCENT
ajfa-5085	141	13	7	CARDINAL
ajfa-5085	141	14	8	CARDINAL
ajfa-5085	142	1	246	CARDINAL
ajfa-5085	142	2	92.5%	PERCENT
ajfa-5085	142	3	english	LANGUAGE
ajfa-5085	142	4	only 168	CARDINAL
ajfa-5085	142	5	63.2%	PERCENT
ajfa-5085	142	6	arabic	NORP
ajfa-5085	143	1	150	CARDINAL
ajfa-5085	143	2	98%	PERCENT
ajfa-5085	143	3	ksa	GPE
ajfa-5085	143	4	english	LANGUAGE
ajfa-5085	143	5	144	CARDINAL
ajfa-5085	143	6	94%	PERCENT
ajfa-5085	143	7	arabic	LANGUAGE
ajfa-5085	144	1	85%	PERCENT
ajfa-5085	144	2	oman	GPE
ajfa-5085	144	3	english	NORP
ajfa-5085	144	4	21%	PERCENT
ajfa-5085	144	5	arabic	NORP
ajfa-5085	145	1	us	GPE
ajfa-5085	145	2	uk	GPE
ajfa-5085	145	3	australia	GPE
ajfa-5085	145	4	new zealand	GPE
ajfa-5085	145	5	lymer et al.	PERSON
ajfa-5085	145	6	1999	DATE
ajfa-5085	145	7	2003	DATE
ajfa-5085	145	8	chan	ORG
ajfa-5085	145	9	2006	DATE
ajfa-5085	146	1	7	CARDINAL
ajfa-5085	146	2	english	NORP
ajfa-5085	146	3	ksa	GPE
ajfa-5085	146	4	150 98%	PERCENT
ajfa-5085	146	5	3 2%	PERCENT
ajfa-5085	146	6	oman	GPE
ajfa-5085	146	7	96 85%	PERCENT
ajfa-5085	146	8	17 15%	PERCENT
ajfa-5085	146	9	113	CARDINAL
ajfa-5085	146	10	246 92.5%	PERCENT
ajfa-5085	146	11	20 7.5%	PERCENT
ajfa-5085	146	12	266	CARDINAL
ajfa-5085	146	13	8	CARDINAL
ajfa-5085	146	14	arabic	NORP
ajfa-5085	146	15	ksa	GPE
ajfa-5085	146	16	144 94%	PERCENT
ajfa-5085	146	17	9 6%	PERCENT
ajfa-5085	146	18	oman	GPE
ajfa-5085	146	19	24 21%	PERCENT
ajfa-5085	146	20	89 79%	PERCENT
ajfa-5085	146	21	113	CARDINAL
ajfa-5085	146	22	168 63.2%	PERCENT
ajfa-5085	146	23	98 36.8%	PERCENT
ajfa-5085	146	24	finance & accounting	ORG
ajfa-5085	146	25	1946	CARDINAL
ajfa-5085	146	26	2014	DATE
ajfa-5085	146	27	6	CARDINAL
ajfa-5085	146	28	1	CARDINAL
ajfa-5085	146	29	9	CARDINAL
ajfa-5085	147	1	100%	PERCENT
ajfa-5085	148	1	only 21%	PERCENT
ajfa-5085	148	2	46%	PERCENT
ajfa-5085	149	1	88%	PERCENT
ajfa-5085	149	2	only 59%	PERCENT
ajfa-5085	150	1	154	CARDINAL
ajfa-5085	150	2	246	CARDINAL
ajfa-5085	150	3	63%	PERCENT
ajfa-5085	150	4	57%	PERCENT
ajfa-5085	150	5	2012	DATE
ajfa-5085	151	1	10	CARDINAL
ajfa-5085	152	1	9	CARDINAL
ajfa-5085	155	1	114	CARDINAL
ajfa-5085	155	2	46%	PERCENT
ajfa-5085	155	3	132 54%	PERCENT
ajfa-5085	155	4	246	CARDINAL
ajfa-5085	155	5	52 21%	PERCENT
ajfa-5085	155	6	194 79%	PERCENT
ajfa-5085	155	7	246	CARDINAL
ajfa-5085	155	8	245 100%	PERCENT
ajfa-5085	155	9	1	CARDINAL
ajfa-5085	155	10	217 88%	PERCENT
ajfa-5085	155	11	29 12%	PERCENT
ajfa-5085	155	12	246	CARDINAL
ajfa-5085	155	13	243 99%	PERCENT
ajfa-5085	155	14	3 1%	PERCENT
ajfa-5085	155	15	246	CARDINAL
ajfa-5085	155	16	242 98%	PERCENT
ajfa-5085	155	17	4 2%	PERCENT
ajfa-5085	155	18	126 51%	PERCENT
ajfa-5085	155	19	120 49%	PERCENT
ajfa-5085	155	20	246	CARDINAL
ajfa-5085	155	21	145 59%	PERCENT
ajfa-5085	155	22	101 41%	PERCENT
ajfa-5085	155	23	246	CARDINAL
ajfa-5085	155	24	166 67%	PERCENT
ajfa-5085	155	25	80 33%	PERCENT
ajfa-5085	155	26	246	CARDINAL
ajfa-5085	155	27	154 63%	PERCENT
ajfa-5085	155	28	92 37%	PERCENT
ajfa-5085	155	29	246	CARDINAL
ajfa-5085	155	30	annual	DATE
ajfa-5085	155	31	139 57%	PERCENT
ajfa-5085	155	32	107 43%	PERCENT
ajfa-5085	155	33	246	CARDINAL
ajfa-5085	155	34	10	CARDINAL
ajfa-5085	156	1	ksa	GPE
ajfa-5085	156	2	96 64%	PERCENT
ajfa-5085	156	3	18 19%	PERCENT
ajfa-5085	156	4	44 29%	PERCENT
ajfa-5085	156	5	8 8%	PERCENT
ajfa-5085	156	6	150 100%	PERCENT
ajfa-5085	156	7	95 100%	PERCENT
ajfa-5085	156	8	137 91%	PERCENT
ajfa-5085	156	9	80 83%	PERCENT
ajfa-5085	156	10	150 100%	PERCENT
ajfa-5085	156	11	93 97%	PERCENT
ajfa-5085	156	12	149 99%	PERCENT
ajfa-5085	156	13	93 97%	PERCENT
ajfa-5085	156	14	81 54%	PERCENT
ajfa-5085	156	15	45 47%	PERCENT
ajfa-5085	156	16	124 83%	PERCENT
ajfa-5085	156	17	21 22%	PERCENT
ajfa-5085	156	18	117 78%	PERCENT
ajfa-5085	156	19	49 51%	PERCENT
ajfa-5085	156	20	103 69%	PERCENT
ajfa-5085	156	21	51 53%	PERCENT
ajfa-5085	156	22	annual	DATE
ajfa-5085	156	23	92 61%	PERCENT
ajfa-5085	156	24	47 49%	PERCENT
ajfa-5085	156	25	150	CARDINAL
ajfa-5085	156	26	ksa	GPE
ajfa-5085	156	27	96	CARDINAL
ajfa-5085	156	28	oman	GPE
ajfa-5085	156	29	asian	NORP
ajfa-5085	156	30	finance & accounting	ORG
ajfa-5085	156	31	1946	CARDINAL
ajfa-5085	156	32	2014	DATE
ajfa-5085	156	33	6	CARDINAL
ajfa-5085	156	34	1	CARDINAL
ajfa-5085	156	35	81 4.2	CARDINAL
ajfa-5085	156	36	mann-whitney	ORG
ajfa-5085	156	37	first	ORDINAL
ajfa-5085	157	1	five	CARDINAL
ajfa-5085	157	2	ifr	ORG
ajfa-5085	158	1	11	CARDINAL
ajfa-5085	158	2	1%	PERCENT
ajfa-5085	158	3	two	CARDINAL
ajfa-5085	158	4	annual	DATE
ajfa-5085	158	5	11	CARDINAL
ajfa-5085	159	1	5%	PERCENT
ajfa-5085	159	2	first	ORDINAL
ajfa-5085	159	3	two	CARDINAL
ajfa-5085	160	1	11	CARDINAL
ajfa-5085	161	1	mann-whitney	PERSON
ajfa-5085	161	2	mann-whitney ksa	PERSON
ajfa-5085	162	1	140.89	CARDINAL
ajfa-5085	162	2	123.49	MONEY
ajfa-5085	162	3	174.68	CARDINAL
ajfa-5085	162	4	77.55	MONEY
ajfa-5085	162	5	159.95	CARDINAL
ajfa-5085	162	6	97.69	MONEY
ajfa-5085	162	7	168.79	CARDINAL
ajfa-5085	162	8	85.72	MONEY
ajfa-5085	162	9	141.76	CARDINAL
ajfa-5085	162	10	122.31	MONEY
ajfa-5085	162	11	144.09	CARDINAL
ajfa-5085	162	12	146.04	CARDINAL
ajfa-5085	162	13	116.53	MONEY
ajfa-5085	162	14	145.75	CARDINAL
ajfa-5085	162	15	116.92	MONEY
ajfa-5085	162	16	142.39	CARDINAL
ajfa-5085	162	17	121.46	CARDINAL
ajfa-5085	162	18	142.02	CARDINAL
ajfa-5085	162	19	121.96	MONEY
ajfa-5085	162	20	140.91	CARDINAL
ajfa-5085	162	21	123.46	CARDINAL
ajfa-5085	162	22	0.035	CARDINAL
ajfa-5085	162	23	152.21	CARDINAL
ajfa-5085	162	24	ifr	ORG
ajfa-5085	162	25	146.04	CARDINAL
ajfa-5085	162	26	116.53	MONEY
ajfa-5085	162	27	annual	DATE
ajfa-5085	162	28	143.97	CARDINAL
ajfa-5085	162	29	119.32	MONEY
ajfa-5085	162	30	0.003	CARDINAL
ajfa-5085	162	31	144.31 118.86 -2.842	MONEY
ajfa-5085	162	32	0.004	CARDINAL
ajfa-5085	163	1	5%	PERCENT
ajfa-5085	165	1	1%	PERCENT
ajfa-5085	166	1	two to six	CARDINAL
ajfa-5085	166	2	ifr	ORG
ajfa-5085	167	1	ifr	ORG
ajfa-5085	168	1	chi2	ORG
ajfa-5085	168	2	39.595	CARDINAL
ajfa-5085	168	3	cox	ORG
ajfa-5085	168	4	snell r2	PERSON
ajfa-5085	168	5	0.138	CARDINAL
ajfa-5085	169	1	12	CARDINAL
ajfa-5085	169	2	asian	NORP
ajfa-5085	169	3	finance & accounting	ORG
ajfa-5085	169	4	1946	CARDINAL
ajfa-5085	169	5	2014	DATE
ajfa-5085	169	6	6	CARDINAL
ajfa-5085	169	7	1	CARDINAL
ajfa-5085	169	8	82	CARDINAL
ajfa-5085	169	9	29.373	CARDINAL
ajfa-5085	169	10	1%	PERCENT
ajfa-5085	170	1	two	CARDINAL
ajfa-5085	171	1	1999	DATE
ajfa-5085	171	2	marston	PERSON
ajfa-5085	171	3	1999	DATE
ajfa-5085	171	4	1999	DATE
ajfa-5085	171	5	debreceny et al.	PERSON
ajfa-5085	171	6	2002	DATE
ajfa-5085	171	7	ettredge et al.	PERSON
ajfa-5085	171	8	2002	DATE
ajfa-5085	171	9	2003	DATE
ajfa-5085	171	10	fisher et al.	PERSON
ajfa-5085	171	11	2004	DATE
ajfa-5085	171	12	chan	ORG
ajfa-5085	171	13	2006	DATE
ajfa-5085	171	14	trabelsi	PERSON
ajfa-5085	171	15	2007	DATE
ajfa-5085	171	16	el-masry	ORG
ajfa-5085	171	17	2008	DATE
ajfa-5085	172	1	jensen	PERSON
ajfa-5085	172	2	1976	DATE
ajfa-5085	173	1	xiao et al.	PERSON
ajfa-5085	173	2	1996	DATE
ajfa-5085	174	1	2003	DATE
ajfa-5085	175	1	1993	DATE
ajfa-5085	175	2	boubaker et al.	PERSON
ajfa-5085	175	3	2012	DATE
ajfa-5085	176	1	12	CARDINAL
ajfa-5085	177	1	ifr	ORG
ajfa-5085	179	1	0.167	CARDINAL
ajfa-5085	179	2	0.370	CARDINAL
ajfa-5085	179	3	0.536	CARDINAL
ajfa-5085	179	4	intyp	ORG
ajfa-5085	179	5	0.603 lvg	PERSON
ajfa-5085	179	6	0.582 1.366 0.243	MONEY
ajfa-5085	179	7	0.457	CARDINAL
ajfa-5085	179	8	0.084	MONEY
ajfa-5085	179	9	-8.315	ORG
ajfa-5085	179	10	1.596	CARDINAL
ajfa-5085	179	11	r2 chi-square	PERSON
ajfa-5085	179	12	5	CARDINAL
ajfa-5085	179	13	266	CARDINAL
ajfa-5085	180	1	1%	PERCENT
ajfa-5085	180	2	5	CARDINAL
ajfa-5085	181	1	ifr	ORG
ajfa-5085	182	1	ifr	ORG
ajfa-5085	182	2	the middle east	LOC
ajfa-5085	183	1	ifr	ORG
ajfa-5085	183	2	the middle east	LOC
ajfa-5085	184	1	266	CARDINAL
ajfa-5085	184	2	saudi arabia	GPE
ajfa-5085	184	3	oman	GPE
ajfa-5085	185	1	246	CARDINAL
ajfa-5085	185	2	only 154	CARDINAL
ajfa-5085	187	1	saudi arabia	GPE
ajfa-5085	187	2	oman	GPE
ajfa-5085	188	1	asian journal of finance & accounting	ORG
ajfa-5085	188	2	1946	CARDINAL
ajfa-5085	188	3	2014	DATE
ajfa-5085	189	1	6	CARDINAL
ajfa-5085	189	2	1	CARDINAL
ajfa-5085	194	1	ifr	ORG
ajfa-5085	195	1	arabian	NORP
ajfa-5085	195	2	ifr	ORG
ajfa-5085	196	1	ifr	ORG
ajfa-5085	196	2	arabian	NORP
ajfa-5085	197	1	ifr	ORG
ajfa-5085	200	1	ifr	ORG
ajfa-5085	200	2	saudi arabia	GPE
ajfa-5085	200	3	oman	GPE
ajfa-5085	201	1	arabian	NORP
ajfa-5085	201	2	middle east	LOC
ajfa-5085	202	1	ifr	ORG
ajfa-5085	202	2	the next few years	DATE
ajfa-5085	203	1	ifr	ORG
ajfa-5085	203	2	saudi arabia	GPE
ajfa-5085	203	3	oman	GPE
ajfa-5085	203	4	the middle east	LOC
ajfa-5085	205	1	abd el salam	PERSON
ajfa-5085	205	2	1999	DATE
ajfa-5085	206	1	egypt	GPE
ajfa-5085	206	2	phd thesis	PERSON
ajfa-5085	206	3	heriot-watt university	ORG
ajfa-5085	206	4	edinburgh	GPE
ajfa-5085	207	1	ahmed, k., & nicholls	PERSON
ajfa-5085	207	2	1994	DATE
ajfa-5085	209	1	the international journal of accounting	ORG
ajfa-5085	209	2	29	CARDINAL
ajfa-5085	209	3	62	CARDINAL
ajfa-5085	210	1	allam, a., & lymer	ORG
ajfa-5085	210	2	a.	PERSON
ajfa-5085	210	3	2002	DATE
ajfa-5085	211	1	2001	DATE
ajfa-5085	212	1	university of birmingham	ORG
ajfa-5085	212	2	birmingham	GPE
ajfa-5085	212	3	uk	GPE
ajfa-5085	212	4	almilia	NORP
ajfa-5085	212	5	s., & surabaya	ORG
ajfa-5085	212	6	s.	GPE
ajfa-5085	212	7	2009	DATE
ajfa-5085	213	1	indonesia	GPE
ajfa-5085	214	1	1(1	CARDINAL
ajfa-5085	214	2	87	CARDINAL
ajfa-5085	215	1	asian	NORP
ajfa-5085	215	2	finance & accounting	ORG
ajfa-5085	215	3	1946	CARDINAL
ajfa-5085	215	4	2014	DATE
ajfa-5085	216	1	6	CARDINAL
ajfa-5085	216	2	1	CARDINAL
ajfa-5085	216	3	d.	NORP
ajfa-5085	216	4	simaon	NORP
ajfa-5085	216	5	j., & hussainey	ORG
ajfa-5085	216	6	k.	PERSON
ajfa-5085	216	7	2009	DATE
ajfa-5085	217	1	egypt	GPE
ajfa-5085	218	1	25(2	CARDINAL
ajfa-5085	218	2	182	CARDINAL
ajfa-5085	220	1	ashbaugh	PERSON
ajfa-5085	220	2	h.	PERSON
ajfa-5085	220	3	johnstone	PERSON
ajfa-5085	220	4	k., & warfield	ORG
ajfa-5085	220	5	t.	GPE
ajfa-5085	220	6	1999	DATE
ajfa-5085	222	1	13(3	CARDINAL
ajfa-5085	222	2	241-257	CARDINAL
ajfa-5085	224	1	baker	PERSON
ajfa-5085	224	2	c. r.	PERSON
ajfa-5085	224	3	2000	DATE
ajfa-5085	225	1	europe	LOC
ajfa-5085	226	1	the international journal of accounting	ORG
ajfa-5085	226	2	173	CARDINAL
ajfa-5085	227	1	http://dx.doi.org/10.1016/s0020-7063(00)00044-3 bollen	PERSON
ajfa-5085	227	2	l.	GPE
ajfa-5085	227	3	h.	PERSON
ajfa-5085	227	4	bozic	GPE
ajfa-5085	227	5	2006	DATE
ajfa-5085	229	1	international journal of accounting information systems	ORG
ajfa-5085	229	2	7	CARDINAL
ajfa-5085	229	3	273	CARDINAL
ajfa-5085	231	1	bonson	GPE
ajfa-5085	231	2	e., & escobar	ORG
ajfa-5085	231	3	t.	GPE
ajfa-5085	231	4	2002	DATE
ajfa-5085	232	1	300	CARDINAL
ajfa-5085	232	2	european	NORP
ajfa-5085	233	1	the international journal of accounting research	ORG
ajfa-5085	233	2	2(1	CARDINAL
ajfa-5085	233	3	27	CARDINAL
ajfa-5085	234	1	boritz	ORG
ajfa-5085	234	2	j., & no	ORG
ajfa-5085	234	3	w.	PERSON
ajfa-5085	234	4	2005	DATE
ajfa-5085	236	1	24(1	CARDINAL
ajfa-5085	236	2	11	CARDINAL
ajfa-5085	237	1	http://dx.doi.org/10.1016/j.jaccpubpol.2004.12.002	ORG
ajfa-5085	238	1	boubaker	PERSON
ajfa-5085	238	2	s.	PERSON
ajfa-5085	238	3	m.	PERSON
ajfa-5085	238	4	2012	DATE
ajfa-5085	239	1	france	GPE
ajfa-5085	240	1	27(2	CARDINAL
ajfa-5085	240	2	126–155	CARDINAL
ajfa-5085	241	1	brennan	PERSON
ajfa-5085	241	2	n., & hourigan	ORG
ajfa-5085	241	3	1998	DATE
ajfa-5085	242	1	irish	NORP
ajfa-5085	243	1	ireland	GPE
ajfa-5085	243	2	18-21	DATE
ajfa-5085	244	1	chan	ORG
ajfa-5085	244	2	w.k.	GPE
ajfa-5085	244	3	2006	DATE
ajfa-5085	245	1	australian	NORP
ajfa-5085	246	1	1(1	CARDINAL
ajfa-5085	246	2	118-150	CARDINAL
ajfa-5085	247	1	1999	DATE
ajfa-5085	249	1	the european accounting review	ORG
ajfa-5085	249	2	8(2	CARDINAL
ajfa-5085	249	3	321	CARDINAL
ajfa-5085	251	1	deangelo	PERSON
ajfa-5085	251	2	l. e. (	PERSON
ajfa-5085	251	3	1981	DATE
ajfa-5085	253	1	3(30	CARDINAL
ajfa-5085	253	2	183	CARDINAL
ajfa-5085	255	1	debreceny	PERSON
ajfa-5085	255	2	r., & rahman, a. (	ORG
ajfa-5085	255	3	2005	DATE
ajfa-5085	257	1	the international journal of accounting	ORG
ajfa-5085	257	2	40	CARDINAL
ajfa-5085	257	3	249	CARDINAL
ajfa-5085	259	1	debreceny	PERSON
ajfa-5085	259	2	r.	NORP
ajfa-5085	259	3	a.	PERSON
ajfa-5085	259	4	2002	DATE
ajfa-5085	261	1	21(4/5	CARDINAL
ajfa-5085	261	2	371	CARDINAL
ajfa-5085	262	1	http://dx.doi.org/10.1016/s0278-4254(02)00067-4	GPE
ajfa-5085	262	2	asian	NORP
ajfa-5085	262	3	finance & accounting	ORG
ajfa-5085	262	4	1946	CARDINAL
ajfa-5085	262	5	2014	DATE
ajfa-5085	262	6	6	CARDINAL
ajfa-5085	262	7	1	CARDINAL
ajfa-5085	262	8	deller	ORG
ajfa-5085	262	9	d.	NORP
ajfa-5085	262	10	m., & weber	ORG
ajfa-5085	262	11	1999	DATE
ajfa-5085	263	1	uk	GPE
ajfa-5085	263	2	germany	GPE
ajfa-5085	264	1	the european accounting review	ORG
ajfa-5085	264	2	8(2	CARDINAL
ajfa-5085	264	3	351–364	CARDINAL
ajfa-5085	266	1	ettredge	PERSON
ajfa-5085	266	2	m., richardson	PERSON
ajfa-5085	266	3	s.	PERSON
ajfa-5085	266	4	2001	DATE
ajfa-5085	268	1	international journal of accounting information systems	ORG
ajfa-5085	268	2	2	CARDINAL
ajfa-5085	268	3	149	CARDINAL
ajfa-5085	269	1	ettredge	PERSON
ajfa-5085	269	2	m., richardson	PERSON
ajfa-5085	269	3	s.	PERSON
ajfa-5085	269	4	2002	DATE
ajfa-5085	271	1	21(4/5	CARDINAL
ajfa-5085	271	2	357–369	CARDINAL
ajfa-5085	273	1	ezzat	PERSON
ajfa-5085	273	2	2008	DATE
ajfa-5085	274	1	egyptian	NORP
ajfa-5085	275	1	848	CARDINAL
ajfa-5085	275	2	867	CARDINAL
ajfa-5085	277	1	fasb	PERSON
ajfa-5085	277	2	financial accounting standard board	ORG
ajfa-5085	277	3	2000	DATE
ajfa-5085	279	1	fisher	ORG
ajfa-5085	279	2	r.	NORP
ajfa-5085	279	3	p., & laswad	ORG
ajfa-5085	279	4	f.	PERSON
ajfa-5085	279	5	2003	DATE
ajfa-5085	281	1	2003	DATE
ajfa-5085	281	2	annual	DATE
ajfa-5085	281	3	the british accounting association	ORG
ajfa-5085	281	4	manchester	GPE
ajfa-5085	281	5	april 23-25	DATE
ajfa-5085	282	1	fisher	ORG
ajfa-5085	282	2	r.	NORP
ajfa-5085	282	3	p., & laswad	ORG
ajfa-5085	282	4	f.	PERSON
ajfa-5085	282	5	2004	DATE
ajfa-5085	284	1	19(3	DATE
ajfa-5085	284	2	412	CARDINAL
ajfa-5085	286	1	garcía	GPE
ajfa-5085	286	2	larrán	PERSON
ajfa-5085	286	3	m., & lópez	ORG
ajfa-5085	286	4	2005	DATE
ajfa-5085	288	1	the international journal of digital accounting research	ORG
ajfa-5085	288	2	5	CARDINAL
ajfa-5085	288	3	171	CARDINAL
ajfa-5085	288	4	gowthorpe	NORP
ajfa-5085	288	5	2004	DATE
ajfa-5085	291	1	9(4	CARDINAL
ajfa-5085	291	2	283–293	CARDINAL
ajfa-5085	293	1	gowthorpe	NORP
ajfa-5085	293	2	1999	DATE
ajfa-5085	294	1	spain	GPE
ajfa-5085	295	1	the european accounting review	ORG
ajfa-5085	295	2	8(2	CARDINAL
ajfa-5085	295	3	365–371	CARDINAL
ajfa-5085	296	1	gowthorpe	PERSON
ajfa-5085	296	2	2001	DATE
ajfa-5085	297	1	2000/2001	DATE
ajfa-5085	297	2	england	GPE
ajfa-5085	297	3	wales	GPE
ajfa-5085	297	4	london	GPE
ajfa-5085	297	5	uk	GPE
ajfa-5085	297	6	1997	DATE
ajfa-5085	299	1	49–50	CARDINAL
ajfa-5085	300	1	hail	ORG
ajfa-5085	300	2	2002	DATE
ajfa-5085	301	1	swiss	NORP
ajfa-5085	302	1	european	NORP
ajfa-5085	302	2	11(11	CARDINAL
ajfa-5085	302	3	741	CARDINAL
ajfa-5085	304	1	asian	NORP
ajfa-5085	304	2	finance & accounting	ORG
ajfa-5085	304	3	1946	CARDINAL
ajfa-5085	304	4	2014	DATE
ajfa-5085	305	1	6	CARDINAL
ajfa-5085	305	2	1	CARDINAL
ajfa-5085	305	3	haniffa	GPE
ajfa-5085	305	4	r., & cooke	ORG
ajfa-5085	305	5	t.	GPE
ajfa-5085	305	6	2005	DATE
ajfa-5085	307	1	24(5	CARDINAL
ajfa-5085	307	2	391	CARDINAL
ajfa-5085	309	1	healy	PERSON
ajfa-5085	309	2	2001	DATE
ajfa-5085	311	1	journal of accounting and economics	ORG
ajfa-5085	311	2	31	DATE
ajfa-5085	311	3	405	CARDINAL
ajfa-5085	312	1	http://dx.doi.org/10.1016/s0165-4101(01)00018-0	NORP
ajfa-5085	312	2	hedlin	PERSON
ajfa-5085	312	3	1999	DATE
ajfa-5085	313	1	swedish	NORP
ajfa-5085	314	1	the european accounting review	ORG
ajfa-5085	314	2	8(2	CARDINAL
ajfa-5085	314	3	373–381	CARDINAL
ajfa-5085	315	1	hodge	PERSON
ajfa-5085	315	2	f.	PERSON
ajfa-5085	315	3	2001	DATE
ajfa-5085	317	1	675–691	CARDINAL
ajfa-5085	319	1	hossain	PERSON
ajfa-5085	319	2	m.	PERSON
ajfa-5085	319	3	perera	PERSON
ajfa-5085	319	4	m., & rahman, a. (1995	ORG
ajfa-5085	320	1	annual	DATE
ajfa-5085	320	2	new zealand	GPE
ajfa-5085	321	1	journal of international financial management, & accounting	ORG
ajfa-5085	321	2	6(1	CARDINAL
ajfa-5085	321	3	69	CARDINAL
ajfa-5085	323	1	ismail	PERSON
ajfa-5085	323	2	t.	GPE
ajfa-5085	323	3	2002	DATE
ajfa-5085	325	1	ismail	PERSON
ajfa-5085	325	2	t., & sobhy	ORG
ajfa-5085	325	3	2009	DATE
ajfa-5085	326	1	egypt	GPE
ajfa-5085	327	1	journal of applied accounting research	ORG
ajfa-5085	327	2	10(2	DATE
ajfa-5085	327	3	132-150	CARDINAL
ajfa-5085	329	1	jensen	PERSON
ajfa-5085	329	2	m., & meckling	ORG
ajfa-5085	329	3	w.	PERSON
ajfa-5085	329	4	1976	DATE
ajfa-5085	331	1	journal of financial economics	ORG
ajfa-5085	331	2	3(4	CARDINAL
ajfa-5085	331	3	305-360	CARDINAL
ajfa-5085	333	1	jones	PERSON
ajfa-5085	333	2	m., & xiao	ORG
ajfa-5085	333	3	j. (	PERSON
ajfa-5085	333	4	2004	DATE
ajfa-5085	334	1	2010	DATE
ajfa-5085	335	1	24	DATE
ajfa-5085	335	2	237	CARDINAL
ajfa-5085	336	1	khadaroo	PERSON
ajfa-5085	336	2	i.	PERSON
ajfa-5085	336	3	2005	DATE
ajfa-5085	338	1	managerial auditing journal	ORG
ajfa-5085	338	2	20(6	CARDINAL
ajfa-5085	338	3	578-591	CARDINAL
ajfa-5085	340	1	larran	PERSON
ajfa-5085	340	2	m., & giner	ORG
ajfa-5085	340	3	b.	PERSON
ajfa-5085	340	4	2002	DATE
ajfa-5085	341	1	spanish	NORP
ajfa-5085	342	1	the international journal of digital accounting research	ORG
ajfa-5085	342	2	2(3	CARDINAL
ajfa-5085	342	3	53	CARDINAL
ajfa-5085	343	1	laswad	ORG
ajfa-5085	343	2	f.	PERSON
ajfa-5085	343	3	fisher	ORG
ajfa-5085	343	4	r.	NORP
ajfa-5085	343	5	2005	DATE
ajfa-5085	345	1	24	CARDINAL
ajfa-5085	345	2	101	CARDINAL
ajfa-5085	346	1	f.	PERSON
ajfa-5085	346	2	r.	PERSON
ajfa-5085	346	3	2000	DATE
ajfa-5085	348	1	african finance journal	ORG
ajfa-5085	348	2	2(2	CARDINAL
ajfa-5085	348	3	40	CARDINAL
ajfa-5085	349	1	asian journal of finance & accounting	ORG
ajfa-5085	349	2	1946	CARDINAL
ajfa-5085	349	3	2014	DATE
ajfa-5085	350	1	6	CARDINAL
ajfa-5085	350	2	1	CARDINAL
ajfa-5085	350	3	r.	PERSON
ajfa-5085	350	4	1981	DATE
ajfa-5085	353	1	3	CARDINAL
ajfa-5085	354	1	w., & typpo	ORG
ajfa-5085	354	2	e. (1996	ORG
ajfa-5085	355	1	silicon valley	LOC
ajfa-5085	355	2	norwalk	GPE
ajfa-5085	356	1	186	CARDINAL
ajfa-5085	357	1	lymer	PERSON
ajfa-5085	357	2	a.	PERSON
ajfa-5085	357	3	1999	DATE
ajfa-5085	358	1	europe	LOC
ajfa-5085	359	1	the european accounting review	ORG
ajfa-5085	359	2	8(2	CARDINAL
ajfa-5085	359	3	289–301	CARDINAL
ajfa-5085	361	1	lymer	PERSON
ajfa-5085	361	2	a.,,	PERSON
ajfa-5085	361	3	r.	NORP
ajfa-5085	361	4	2003	DATE
ajfa-5085	363	1	7(2	CARDINAL
ajfa-5085	363	2	103	CARDINAL
ajfa-5085	364	1	lymer	PERSON
ajfa-5085	364	2	a.	GPE
ajfa-5085	364	3	debreceny	GPE
ajfa-5085	364	4	r.	NORP
ajfa-5085	364	5	1999	DATE
ajfa-5085	365	1	london	GPE
ajfa-5085	365	2	november	DATE
ajfa-5085	366	1	malone	ORG
ajfa-5085	366	2	d.	NORP
ajfa-5085	367	1	1993	DATE
ajfa-5085	369	1	8	CARDINAL
ajfa-5085	369	2	249	CARDINAL
ajfa-5085	370	1	marston	PERSON
ajfa-5085	370	2	2003	DATE
ajfa-5085	371	1	japanese	NORP
ajfa-5085	372	1	8(1	CARDINAL
ajfa-5085	372	2	23	CARDINAL
ajfa-5085	374	1	marston	PERSON
ajfa-5085	374	2	a.	PERSON
ajfa-5085	374	3	2004	DATE
ajfa-5085	375	1	german	NORP
ajfa-5085	376	1	international journal of accounting information systems	ORG
ajfa-5085	376	2	5	CARDINAL
ajfa-5085	376	3	285	CARDINAL
ajfa-5085	377	1	mccafferty	ORG
ajfa-5085	377	2	j. (1995	ORG
ajfa-5085	379	1	cfo	ORG
ajfa-5085	379	2	december	DATE
ajfa-5085	379	3	12	CARDINAL
ajfa-5085	380	1	mckinnon	ORG
ajfa-5085	380	2	j., & dalimunthe	ORG
ajfa-5085	380	3	l.	PERSON
ajfa-5085	380	4	1993	DATE
ajfa-5085	381	1	australian	NORP
ajfa-5085	382	1	33(1	CARDINAL
ajfa-5085	382	2	33	CARDINAL
ajfa-5085	384	1	c., & gray	ORG
ajfa-5085	384	2	s. (1995	ORG
ajfa-5085	385	1	u.s,	GPE
ajfa-5085	385	2	continental european multinational corporations	ORG
ajfa-5085	386	1	journal of international business studies	ORG
ajfa-5085	386	2	555–572	CARDINAL
ajfa-5085	387	1	mitchell	PERSON
ajfa-5085	387	2	j., chia	PERSON
ajfa-5085	387	3	1995	DATE
ajfa-5085	388	1	australian	NORP
ajfa-5085	389	1	1-16	CARDINAL
ajfa-5085	391	1	mohamed	PERSON
ajfa-5085	391	2	2010	DATE
ajfa-5085	392	1	ifr	ORG
ajfa-5085	393	1	2(1	CARDINAL
ajfa-5085	393	2	113	CARDINAL
ajfa-5085	394	1	asian journal of finance & accounting	ORG
ajfa-5085	394	2	1946	CARDINAL
ajfa-5085	394	3	2014	DATE
ajfa-5085	395	1	6	CARDINAL
ajfa-5085	395	2	1	CARDINAL
ajfa-5085	395	3	2009	DATE
ajfa-5085	396	1	oman	GPE
ajfa-5085	397	1	4(1	CARDINAL
ajfa-5085	397	2	56	CARDINAL
ajfa-5085	398	1	m., & al-shorman	ORG
ajfa-5085	398	2	s.	PERSON
ajfa-5085	398	3	2006	DATE
ajfa-5085	399	1	jordanian	NORP
ajfa-5085	400	1	2	CARDINAL
ajfa-5085	400	2	127	CARDINAL
ajfa-5085	401	1	f., & fisher	ORG
ajfa-5085	401	2	r.	PERSON
ajfa-5085	401	3	2003	DATE
ajfa-5085	402	1	new zealand	GPE
ajfa-5085	403	1	journal of international financial management	ORG
ajfa-5085	403	2	14(1	CARDINAL
ajfa-5085	403	3	26-63	CARDINAL
ajfa-5085	405	1	b., & wagenhofer	ORG
ajfa-5085	405	2	a.	PERSON
ajfa-5085	405	3	1999	DATE
ajfa-5085	406	1	austrian	NORP
ajfa-5085	407	1	the european accounting review	ORG
ajfa-5085	407	2	8(2	CARDINAL
ajfa-5085	407	3	383–395	CARDINAL
ajfa-5085	409	1	raffournier	PERSON
ajfa-5085	409	2	1995	DATE
ajfa-5085	410	1	swiss	NORP
ajfa-5085	411	1	european accounting review	ORG
ajfa-5085	411	2	4(2	CARDINAL
ajfa-5085	411	3	261	CARDINAL
ajfa-5085	413	1	t.	GPE
ajfa-5085	413	2	2000	DATE
ajfa-5085	414	1	australian	NORP
ajfa-5085	414	2	august	DATE
ajfa-5085	414	3	26	CARDINAL
ajfa-5085	415	1	2009	DATE
ajfa-5085	416	1	nigeria	GPE
ajfa-5085	417	1	10th	ORDINAL
ajfa-5085	417	2	annual	DATE
ajfa-5085	417	3	african	NORP
ajfa-5085	417	4	the 21st century	DATE
ajfa-5085	418	1	15th of march 2013	DATE
ajfa-5085	419	1	sec	ORG
ajfa-5085	419	2	securities and exchange commission	ORG
ajfa-5085	419	3	2002	DATE
ajfa-5085	419	4	sec	ORG
ajfa-5085	419	5	securities and exchange commission	ORG
ajfa-5085	419	6	2003a	DATE
ajfa-5085	419	7	406	CARDINAL
ajfa-5085	419	8	407	CARDINAL
ajfa-5085	419	9	2002	DATE
ajfa-5085	419	10	securities and exchange commission	ORG
ajfa-5085	419	11	sec	ORG
ajfa-5085	419	12	securities and exchange commission	ORG
ajfa-5085	419	13	2003b	DATE
ajfa-5085	419	14	5	CARDINAL
ajfa-5085	419	15	s., & desai	ORG
ajfa-5085	419	16	1971	DATE
ajfa-5085	421	1	46(1	CARDINAL
ajfa-5085	421	2	129	CARDINAL
ajfa-5085	422	1	b., & peppard	ORG
ajfa-5085	422	2	d. (	GPE
ajfa-5085	422	3	2005	DATE
ajfa-5085	423	1	irish	NORP
ajfa-5085	424	1	ireland	GPE
ajfa-5085	424	2	37(6	CARDINAL
ajfa-5085	424	3	22	CARDINAL
ajfa-5085	424	4	r.s.	PERSON
ajfa-5085	424	5	i. (	PERSON
ajfa-5085	424	6	2006	DATE
ajfa-5085	426	1	19	CARDINAL
ajfa-5085	426	2	1	CARDINAL
ajfa-5085	427	1	http://dx.doi.org/10.4018/irmj.2006070101 trabelsi	PERSON
ajfa-5085	427	2	s., & labelle	ORG
ajfa-5085	427	3	r.	NORP
ajfa-5085	427	4	2006	DATE
ajfa-5085	429	1	brock university	ORG
ajfa-5085	429	2	st catherines	PERSON
ajfa-5085	429	3	asian	NORP
ajfa-5085	429	4	finance & accounting	ORG
ajfa-5085	429	5	1946	CARDINAL
ajfa-5085	429	6	2014	DATE
ajfa-5085	429	7	6	CARDINAL
ajfa-5085	429	8	1	CARDINAL
ajfa-5085	429	9	1999	DATE
ajfa-5085	431	1	canadian institute of chartered	ORG
ajfa-5085	432	1	g., & sheehy	ORG
ajfa-5085	432	2	1997	DATE
ajfa-5085	434	1	10	CARDINAL
ajfa-5085	435	1	a.	PERSON
ajfa-5085	435	2	2003	DATE
ajfa-5085	437	1	55	DATE
ajfa-5085	437	2	october	DATE
ajfa-5085	437	3	262	CARDINAL
ajfa-5085	438	1	wallace	PERSON
ajfa-5085	438	2	r.	NORP
ajfa-5085	438	3	naser	PERSON
ajfa-5085	438	4	k., & mora	ORG
ajfa-5085	438	5	1994	DATE
ajfa-5085	439	1	annual	DATE
ajfa-5085	439	2	spain	GPE
ajfa-5085	440	1	41	CARDINAL
ajfa-5085	441	1	wallman	PERSON
ajfa-5085	441	2	s. (1997	ORG
ajfa-5085	442	1	5	CARDINAL
ajfa-5085	443	1	11(2	CARDINAL
ajfa-5085	443	2	103	CARDINAL
ajfa-5085	444	1	wickramasinghe	ORG
ajfa-5085	444	2	2006	DATE
ajfa-5085	446	1	3(5	CARDINAL
ajfa-5085	446	2	558-573	CARDINAL
ajfa-5085	446	3	wickramasinghe	ORG
ajfa-5085	446	4	n., & lichtenstein	ORG
ajfa-5085	446	5	s.	GPE
ajfa-5085	446	6	2006	DATE
ajfa-5085	448	1	3(4	CARDINAL
ajfa-5085	448	2	416	CARDINAL
ajfa-5085	449	1	xiao	PERSON
ajfa-5085	449	2	j.	PERSON
ajfa-5085	449	3	dyson	GPE
ajfa-5085	449	4	r., & powell	ORG
ajfa-5085	449	5	1996	DATE
ajfa-5085	451	1	british	NORP
ajfa-5085	451	2	28(3	DATE
ajfa-5085	451	3	203	CARDINAL
ajfa-5085	453	1	xiao	PERSON
ajfa-5085	453	2	j., yang	PERSON
ajfa-5085	454	1	chinese	NORP
ajfa-5085	455	1	23(3	CARDINAL
ajfa-5085	455	2	191-225	CARDINAL