id	sid	eid	entity	type
ajfa-5159	1	1	microsoft	ORG
ajfa-5159	1	2	asian journal of finance & accounting	ORG
ajfa-5159	1	3	1946	CARDINAL
ajfa-5159	1	4	2014	DATE
ajfa-5159	1	5	6	CARDINAL
ajfa-5159	1	6	1	CARDINAL
ajfa-5159	1	7	216	CARDINAL
ajfa-5159	1	8	david han-min	PERSON
ajfa-5159	1	9	feng chia university	ORG
ajfa-5159	1	10	taichung	GPE
ajfa-5159	1	11	taiwan e	GPE
ajfa-5159	2	1	linh huynh	PERSON
ajfa-5159	2	2	tra vinh university	ORG
ajfa-5159	2	3	tra vinh	ORG
ajfa-5159	2	4	vietnam	GPE
ajfa-5159	2	5	feb. 21, 2014	DATE
ajfa-5159	2	6	april 12, 2014	DATE
ajfa-5159	2	7	june 1, 2014	DATE
ajfa-5159	6	1	jel	ORG
ajfa-5159	6	2	g34	ORG
ajfa-5159	6	3	m41 asian journal of finance & accounting	ORG
ajfa-5159	6	4	1946	CARDINAL
ajfa-5159	6	5	2014	DATE
ajfa-5159	6	6	6	CARDINAL
ajfa-5159	6	7	1	CARDINAL
ajfa-5159	6	8	217 1	CARDINAL
ajfa-5159	7	1	jensen	PERSON
ajfa-5159	7	2	1976	DATE
ajfa-5159	8	1	2004	DATE
ajfa-5159	8	2	edwards	FAC
ajfa-5159	8	3	clough 2005	PERSON
ajfa-5159	8	4	2007	DATE
ajfa-5159	8	5	bhagat	PERSON
ajfa-5159	8	6	bolton 2008	PERSON
ajfa-5159	10	1	1992	DATE
ajfa-5159	11	1	2004	DATE
ajfa-5159	11	2	edwards	FAC
ajfa-5159	11	3	clough 2005	PERSON
ajfa-5159	11	4	2007	DATE
ajfa-5159	11	5	bhagat	PERSON
ajfa-5159	11	6	bolton 2008	PERSON
ajfa-5159	12	1	2006	DATE
ajfa-5159	12	2	2006	DATE
ajfa-5159	12	3	nicholson	PERSON
ajfa-5159	12	4	2007	DATE
ajfa-5159	12	5	2008	DATE
ajfa-5159	12	6	salvato	ORG
ajfa-5159	12	7	melin 2008	GPE
ajfa-5159	12	8	christine et al.	PERSON
ajfa-5159	12	9	2011	DATE
ajfa-5159	13	1	kenny	PERSON
ajfa-5159	13	2	1986	DATE
ajfa-5159	18	1	wang 2010	PERSON
ajfa-5159	19	1	wang	PERSON
ajfa-5159	19	2	2010	DATE
ajfa-5159	21	1	first	ORDINAL
ajfa-5159	22	1	first	ORDINAL
ajfa-5159	22	2	asian	NORP
ajfa-5159	22	3	finance & accounting	ORG
ajfa-5159	22	4	1946	CARDINAL
ajfa-5159	22	5	2014	DATE
ajfa-5159	22	6	6	CARDINAL
ajfa-5159	22	7	1	CARDINAL
ajfa-5159	22	8	dag	ORG
ajfa-5159	32	1	2	CARDINAL
ajfa-5159	32	2	three	CARDINAL
ajfa-5159	35	1	cadbury	ORG
ajfa-5159	35	2	1992	DATE
ajfa-5159	35	3	mayer	PERSON
ajfa-5159	35	4	1997	DATE
ajfa-5159	37	1	2004	DATE
ajfa-5159	37	2	edwards	FAC
ajfa-5159	37	3	clough 2005	PERSON
ajfa-5159	37	4	2007	DATE
ajfa-5159	37	5	bhagat	PERSON
ajfa-5159	37	6	bolton 2008	PERSON
ajfa-5159	37	7	one	CARDINAL
ajfa-5159	40	1	kaplan (	ORG
ajfa-5159	40	2	1983	DATE
ajfa-5159	41	1	kaplan	ORG
ajfa-5159	41	2	1983	DATE
ajfa-5159	41	3	1997	DATE
ajfa-5159	42	1	1997	DATE
ajfa-5159	42	2	asian journal of finance & accounting	ORG
ajfa-5159	42	3	1946	CARDINAL
ajfa-5159	42	4	2014	DATE
ajfa-5159	42	5	6	CARDINAL
ajfa-5159	42	6	1	CARDINAL
ajfa-5159	42	7	219	CARDINAL
ajfa-5159	46	1	2003	DATE
ajfa-5159	46	2	hudson et al	PERSON
ajfa-5159	46	3	2001	DATE
ajfa-5159	46	4	kaplan	ORG
ajfa-5159	46	5	2007	DATE
ajfa-5159	47	1	wang	ORG
ajfa-5159	47	2	huynh	PERSON
ajfa-5159	47	3	2013	DATE
ajfa-5159	47	4	huynh	PERSON
ajfa-5159	47	5	lin	PERSON
ajfa-5159	47	6	2013	DATE
ajfa-5159	49	1	kaplan	ORG
ajfa-5159	49	2	nagel	PERSON
ajfa-5159	49	3	2004	DATE
ajfa-5159	51	1	2006	DATE
ajfa-5159	53	1	2006	DATE
ajfa-5159	54	1	sam et al	PERSON
ajfa-5159	54	2	2012	DATE
ajfa-5159	57	1	asian	NORP
ajfa-5159	57	2	finance & accounting	ORG
ajfa-5159	57	3	1946	CARDINAL
ajfa-5159	57	4	2014	DATE
ajfa-5159	58	1	6	CARDINAL
ajfa-5159	58	2	1 www.macrothink.org/ajfa 220	QUANTITY
ajfa-5159	58	3	1992	DATE
ajfa-5159	59	1	nicholson	ORG
ajfa-5159	59	2	kiel	ORG
ajfa-5159	59	3	2007	DATE
ajfa-5159	59	4	2008	DATE
ajfa-5159	62	1	beasley (1996	ORG
ajfa-5159	62	2	donghao	GPE
ajfa-5159	62	3	2007	DATE
ajfa-5159	67	1	mia	PERSON
ajfa-5159	67	2	clarke (1999)	ORG
ajfa-5159	69	1	williams	PERSON
ajfa-5159	69	2	2002	DATE
ajfa-5159	70	1	ajibolade et al	PERSON
ajfa-5159	71	1	2010	DATE
ajfa-5159	72	1	wan	PERSON
ajfa-5159	72	2	2011	DATE
ajfa-5159	73	1	chong 1996	ORG
ajfa-5159	73	2	2003	DATE
ajfa-5159	73	3	ismail 2007	PERSON
ajfa-5159	73	4	2010	DATE
ajfa-5159	73	5	schulz et al	PERSON
ajfa-5159	73	6	2010	DATE
ajfa-5159	76	1	kenny	PERSON
ajfa-5159	76	2	1986	DATE
ajfa-5159	77	1	two	CARDINAL
ajfa-5159	77	2	third	ORDINAL
ajfa-5159	78	1	kenny	PERSON
ajfa-5159	78	2	1986	DATE
ajfa-5159	78	3	third	ORDINAL
ajfa-5159	79	1	three	CARDINAL
ajfa-5159	80	1	first	ORDINAL
ajfa-5159	80	2	asian	NORP
ajfa-5159	80	3	finance & accounting	ORG
ajfa-5159	80	4	1946	CARDINAL
ajfa-5159	80	5	2014	DATE
ajfa-5159	81	1	6	CARDINAL
ajfa-5159	81	2	1	CARDINAL
ajfa-5159	82	1	second	ORDINAL
ajfa-5159	82	2	third	ORDINAL
ajfa-5159	83	1	third	ORDINAL
ajfa-5159	83	2	third	ORDINAL
ajfa-5159	84	1	third	ORDINAL
ajfa-5159	84	2	three	CARDINAL
ajfa-5159	85	1	1	CARDINAL
ajfa-5159	85	2	2	CARDINAL
ajfa-5159	85	3	3	CARDINAL
ajfa-5159	86	1	kenny	PERSON
ajfa-5159	86	2	1986	DATE
ajfa-5159	88	1	2	CARDINAL
ajfa-5159	89	1	melin	GPE
ajfa-5159	89	2	2008	DATE
ajfa-5159	90	1	cromie et al	PERSON
ajfa-5159	90	2	1995	DATE
ajfa-5159	91	1	christine et al	PERSON
ajfa-5159	91	2	2011	DATE
ajfa-5159	93	1	agrawal	ORG
ajfa-5159	93	2	chadha	GPE
ajfa-5159	93	3	2005	DATE
ajfa-5159	99	1	three	CARDINAL
ajfa-5159	99	2	two	CARDINAL
ajfa-5159	100	1	two	CARDINAL
ajfa-5159	100	2	asian	NORP
ajfa-5159	100	3	finance & accounting	ORG
ajfa-5159	100	4	1946	CARDINAL
ajfa-5159	100	5	2014	DATE
ajfa-5159	100	6	6	CARDINAL
ajfa-5159	100	7	1	CARDINAL
ajfa-5159	100	8	222	CARDINAL
ajfa-5159	102	1	haldma	GPE
ajfa-5159	102	2	2002	DATE
ajfa-5159	103	1	2009	DATE
ajfa-5159	104	1	2010	DATE
ajfa-5159	104	2	ibadin	ORG
ajfa-5159	104	3	imoisili	PERSON
ajfa-5159	104	4	2010	DATE
ajfa-5159	105	1	2010	DATE
ajfa-5159	107	1	soltani	PERSON
ajfa-5159	107	2	2005	DATE
ajfa-5159	109	1	heinrich et al	PERSON
ajfa-5159	110	1	2007	DATE
ajfa-5159	110	2	four	CARDINAL
ajfa-5159	110	3	1	CARDINAL
ajfa-5159	110	4	2	CARDINAL
ajfa-5159	110	5	3	CARDINAL
ajfa-5159	110	6	4	CARDINAL
ajfa-5159	111	1	altunoglu	ORG
ajfa-5159	111	2	2012	DATE
ajfa-5159	113	1	proposition3	PERSON
ajfa-5159	114	1	haldma	GPE
ajfa-5159	114	2	2002	DATE
ajfa-5159	115	1	drury	ORG
ajfa-5159	115	2	2007	DATE
ajfa-5159	116	1	abdel-kader	PERSON
ajfa-5159	116	2	luther	PERSON
ajfa-5159	116	3	2008	DATE
ajfa-5159	117	1	2009	DATE
ajfa-5159	120	1	demsetz	PERSON
ajfa-5159	120	2	1985	DATE
ajfa-5159	121	1	soltani	GPE
ajfa-5159	121	2	2005	DATE
ajfa-5159	122	1	altunoglu	PERSON
ajfa-5159	122	2	2012	DATE
ajfa-5159	122	3	asian	NORP
ajfa-5159	122	4	finance & accounting	ORG
ajfa-5159	122	5	1946	CARDINAL
ajfa-5159	122	6	2014	DATE
ajfa-5159	122	7	6	CARDINAL
ajfa-5159	122	8	1	CARDINAL
ajfa-5159	122	9	223	CARDINAL
ajfa-5159	123	1	proposition5	EVENT
ajfa-5159	124	1	1	CARDINAL
ajfa-5159	124	2	1	CARDINAL
ajfa-5159	127	1	3	CARDINAL
ajfa-5159	127	2	two	CARDINAL
ajfa-5159	127	3	vietnamese	NORP
ajfa-5159	127	4	705	CARDINAL
ajfa-5159	127	5	397	CARDINAL
ajfa-5159	127	6	noi stock exchange	ORG
ajfa-5159	127	7	308	CARDINAL
ajfa-5159	127	8	ho chi minh stock exchange	GPE
ajfa-5159	128	1	20	CARDINAL
ajfa-5159	128	2	donna et al.	PERSON
ajfa-5159	128	3	2011	DATE
ajfa-5159	131	1	475	CARDINAL
ajfa-5159	131	2	230	CARDINAL
ajfa-5159	133	1	331	CARDINAL
ajfa-5159	135	1	cgs2	ORG
ajfa-5159	135	2	1	CARDINAL
ajfa-5159	135	3	more than 50%	PERCENT
ajfa-5159	135	4	0.combined	CARDINAL
ajfa-5159	135	5	1.separate	CARDINAL
ajfa-5159	135	6	asian journal of finance & accounting	ORG
ajfa-5159	135	7	1946	CARDINAL
ajfa-5159	135	8	2014	DATE
ajfa-5159	135	9	6	CARDINAL
ajfa-5159	135	10	1	CARDINAL
ajfa-5159	135	11	clough 2005	PERSON
ajfa-5159	135	12	2007	DATE
ajfa-5159	135	13	bhagat	PERSON
ajfa-5159	135	14	bolton 2008	PERSON
ajfa-5159	136	1	five	CARDINAL
ajfa-5159	137	1	1.never	CARDINAL
ajfa-5159	137	2	3.favored	CARDINAL
ajfa-5159	137	3	5.under	CARDINAL
ajfa-5159	138	1	2008	DATE
ajfa-5159	139	1	six	CARDINAL
ajfa-5159	139	2	mas1	ORG
ajfa-5159	139	3	mas4	PERSON
ajfa-5159	139	4	mas5	NORP
ajfa-5159	139	5	mas6	GPE
ajfa-5159	140	1	six	CARDINAL
ajfa-5159	140	2	lucas 1997	DATE
ajfa-5159	140	3	hyvonen 2005	ORG
ajfa-5159	140	4	al-omiri	ORG
ajfa-5159	140	5	drury	GPE
ajfa-5159	140	6	2007	DATE
ajfa-5159	142	1	two	CARDINAL
ajfa-5159	142	2	assetfpf1	PERSON
ajfa-5159	142	3	equityfpf2	ORG
ajfa-5159	143	1	2003	DATE
ajfa-5159	144	1	three	CARDINAL
ajfa-5159	144	2	innovativenessfpf3	PERSON
ajfa-5159	144	3	servicesfpf4	PERSON
ajfa-5159	144	4	satisfactionfpf5	GPE
ajfa-5159	144	5	hudson et al	PERSON
ajfa-5159	145	1	2001	DATE
ajfa-5159	145	2	kaplan	PERSON
ajfa-5159	145	3	2007	DATE
ajfa-5159	146	1	five	CARDINAL
ajfa-5159	147	1	the last year	DATE
ajfa-5159	148	1	two	CARDINAL
ajfa-5159	149	1	five	CARDINAL
ajfa-5159	149	2	eun2	GPE
ajfa-5159	149	3	eun3	ORG
ajfa-5159	149	4	eun5	NORP
ajfa-5159	149	5	miller	ORG
ajfa-5159	149	6	1993	DATE
ajfa-5159	149	7	werner et al	PERSON
ajfa-5159	150	1	1996	DATE
ajfa-5159	151	1	2002	DATE
ajfa-5159	152	1	five	CARDINAL
ajfa-5159	152	2	1.always	CARDINAL
ajfa-5159	152	3	2.easily	CARDINAL
ajfa-5159	152	4	3.a	CARDINAL
ajfa-5159	152	5	4.quite	CARDINAL
ajfa-5159	152	6	5.very	CARDINAL
ajfa-5159	152	7	morris	PERSON
ajfa-5159	152	8	1986	DATE
ajfa-5159	152	9	2010	DATE
ajfa-5159	153	1	three	CARDINAL
ajfa-5159	154	1	chf1	ORG
ajfa-5159	154	2	three	CARDINAL
ajfa-5159	154	3	1.small	CARDINAL
ajfa-5159	154	4	less than vnd 20 billion	MONEY
ajfa-5159	154	5	2.medium	CARDINAL
ajfa-5159	154	6	10 billion	CARDINAL
ajfa-5159	154	7	50 billion	MONEY
ajfa-5159	154	8	20 billion	CARDINAL
ajfa-5159	154	9	100 billion	MONEY
ajfa-5159	154	10	3.large	CARDINAL
ajfa-5159	154	11	2009	DATE
ajfa-5159	155	1	three	CARDINAL
ajfa-5159	155	2	three	CARDINAL
ajfa-5159	155	3	1.manufacturing	CARDINAL
ajfa-5159	155	4	2.manufacturing	CARDINAL
ajfa-5159	155	5	3.service	CARDINAL
ajfa-5159	156	1	2011	DATE
ajfa-5159	157	1	2002	DATE
ajfa-5159	158	1	three	CARDINAL
ajfa-5159	158	2	three	CARDINAL
ajfa-5159	158	3	1.pooled	CARDINAL
ajfa-5159	158	4	2.sequential	CARDINAL
ajfa-5159	158	5	3.reciprocal	CARDINAL
ajfa-5159	158	6	morris	PERSON
ajfa-5159	158	7	1986	DATE
ajfa-5159	158	8	ibadin	ORG
ajfa-5159	158	9	imoisili	PERSON
ajfa-5159	158	10	2010	DATE
ajfa-5159	162	1	1982	DATE
ajfa-5159	162	2	asian	NORP
ajfa-5159	162	3	finance & accounting	ORG
ajfa-5159	162	4	1946	CARDINAL
ajfa-5159	162	5	2014	DATE
ajfa-5159	163	1	6	CARDINAL
ajfa-5159	163	2	1 www.macrothink.org/ajfa 225	QUANTITY
ajfa-5159	165	1	4	CARDINAL
ajfa-5159	166	1	0.336	CARDINAL
ajfa-5159	166	2	0.5	CARDINAL
ajfa-5159	166	3	nunnally (1978	ORG
ajfa-5159	167	1	21	CARDINAL
ajfa-5159	167	2	3	CARDINAL
ajfa-5159	167	3	3	CARDINAL
ajfa-5159	167	4	5	CARDINAL
ajfa-5159	167	5	mas	ORG
ajfa-5159	167	6	5	CARDINAL
ajfa-5159	167	7	5	CARDINAL
ajfa-5159	167	8	eun	PERSON
ajfa-5159	167	9	3	CARDINAL
ajfa-5159	167	10	1	CARDINAL
ajfa-5159	167	11	1	CARDINAL
ajfa-5159	167	12	1	CARDINAL
ajfa-5159	167	13	21	CARDINAL
ajfa-5159	167	14	larger than 0.5	CARDINAL
ajfa-5159	168	1	directorscgs1	PERSON
ajfa-5159	168	2	supervisorscgs2	PERSON
ajfa-5159	168	3	0.583	CARDINAL
ajfa-5159	168	4	costingmas4	ORG
ajfa-5159	168	5	0.771	CARDINAL
ajfa-5159	169	1	0.5	CARDINAL
ajfa-5159	169	2	nunnally (1978	ORG
ajfa-5159	170	1	0.7	CARDINAL
ajfa-5159	170	2	1978	DATE
ajfa-5159	172	1	asian	NORP
ajfa-5159	172	2	finance & accounting	ORG
ajfa-5159	172	3	1946	CARDINAL
ajfa-5159	172	4	2014	DATE
ajfa-5159	172	5	6	CARDINAL
ajfa-5159	172	6	1	CARDINAL
ajfa-5159	172	7	226	CARDINAL
ajfa-5159	175	1	2	CARDINAL
ajfa-5159	175	2	3	DATE
ajfa-5159	175	3	4	CARDINAL
ajfa-5159	175	4	2	CARDINAL
ajfa-5159	175	5	first	ORDINAL
ajfa-5159	176	1	2	CARDINAL
ajfa-5159	176	2	2.443	CARDINAL
ajfa-5159	176	3	2	CARDINAL
ajfa-5159	176	4	3	CARDINAL
ajfa-5159	176	5	hampton-sosa	ORG
ajfa-5159	176	6	2002	DATE
ajfa-5159	177	1	ifi	ORG
ajfa-5159	177	2	tli	ORG
ajfa-5159	177	3	0.9	CARDINAL
ajfa-5159	178	1	2009	DATE
ajfa-5159	179	1	rmsea	PERSON
ajfa-5159	179	2	0.066	CARDINAL
ajfa-5159	179	3	0.08	CARDINAL
ajfa-5159	180	1	2009	DATE
ajfa-5159	183	1	li	PERSON
ajfa-5159	184	1	3	CARDINAL
ajfa-5159	184	2	0.5	CARDINAL
ajfa-5159	185	1	2009	DATE
ajfa-5159	185	2	0.651	CARDINAL
ajfa-5159	185	3	mas4	PERSON
ajfa-5159	185	4	0.834	CARDINAL
ajfa-5159	186	1	mas1	ORG
ajfa-5159	186	2	cgs1	PERSON
ajfa-5159	186	3	eun	PERSON
ajfa-5159	186	4	chf1	PERSON
ajfa-5159	186	5	1	CARDINAL
ajfa-5159	186	6	0.01	CARDINAL
ajfa-5159	187	1	crs	ORG
ajfa-5159	187	2	more than 0.791	CARDINAL
ajfa-5159	187	3	4	CARDINAL
ajfa-5159	187	4	0.5	CARDINAL
ajfa-5159	187	5	0.6	CARDINAL
ajfa-5159	188	1	2009	DATE
ajfa-5159	190	1	4	CARDINAL
ajfa-5159	190	2	2009	DATE
ajfa-5159	191	1	0.8	CARDINAL
ajfa-5159	191	2	kennedy	PERSON
ajfa-5159	191	3	1992	DATE
ajfa-5159	193	1	asian journal of finance & accounting	ORG
ajfa-5159	193	2	1946	CARDINAL
ajfa-5159	193	3	2014	DATE
ajfa-5159	194	1	6	CARDINAL
ajfa-5159	194	2	1	CARDINAL
ajfa-5159	194	3	227	CARDINAL
ajfa-5159	194	4	3	CARDINAL
ajfa-5159	194	5	4	CARDINAL
ajfa-5159	194	6	ave	GPE
ajfa-5159	194	7	5	CARDINAL
ajfa-5159	195	1	0.01	CARDINAL
ajfa-5159	196	1	19.6%	PERCENT
ajfa-5159	198	1	0.01	CARDINAL
ajfa-5159	199	1	0.01	CARDINAL
ajfa-5159	199	2	29.9%	PERCENT
ajfa-5159	200	1	asian	NORP
ajfa-5159	200	2	finance & accounting	ORG
ajfa-5159	200	3	1946	CARDINAL
ajfa-5159	200	4	2014	DATE
ajfa-5159	200	5	6	CARDINAL
ajfa-5159	200	6	1	CARDINAL
ajfa-5159	200	7	228 39.3%	PERCENT
ajfa-5159	201	1	0.455	CARDINAL
ajfa-5159	201	2	0.329	CARDINAL
ajfa-5159	202	1	0.01	CARDINAL
ajfa-5159	203	1	26.7%	PERCENT
ajfa-5159	206	1	5	CARDINAL
ajfa-5159	209	1	wang 2010	PERSON
ajfa-5159	210	1	2	CARDINAL
ajfa-5159	210	2	6	CARDINAL
ajfa-5159	211	1	2	CARDINAL
ajfa-5159	211	2	6	CARDINAL
ajfa-5159	211	3	0.140	CARDINAL
ajfa-5159	211	4	0.329	CARDINAL
ajfa-5159	211	5	0.01	CARDINAL
ajfa-5159	211	6	0.544	CARDINAL
ajfa-5159	211	7	0.01	CARDINAL
ajfa-5159	212	1	0.01	CARDINAL
ajfa-5159	213	1	0.01	CARDINAL
ajfa-5159	214	1	asian journal of finance & accounting	ORG
ajfa-5159	214	2	1946	CARDINAL
ajfa-5159	214	3	2014	DATE
ajfa-5159	214	4	6	CARDINAL
ajfa-5159	214	5	1	CARDINAL
ajfa-5159	214	6	229	CARDINAL
ajfa-5159	215	1	0.01	CARDINAL
ajfa-5159	216	1	2	CARDINAL
ajfa-5159	216	2	6	CARDINAL
ajfa-5159	217	1	1982	DATE
ajfa-5159	218	1	5	CARDINAL
ajfa-5159	218	2	asian	NORP
ajfa-5159	218	3	finance & accounting	ORG
ajfa-5159	218	4	1946	CARDINAL
ajfa-5159	218	5	2014	DATE
ajfa-5159	218	6	6	CARDINAL
ajfa-5159	218	7	1	CARDINAL
ajfa-5159	218	8	0.455	CARDINAL
ajfa-5159	218	9	0.329	CARDINAL
ajfa-5159	218	10	0.01	CARDINAL
ajfa-5159	219	1	5	CARDINAL
ajfa-5159	219	2	7	CARDINAL
ajfa-5159	221	1	0.01	CARDINAL
ajfa-5159	221	2	5.587	CARDINAL
ajfa-5159	222	1	h4	ORG
ajfa-5159	224	1	7	CARDINAL
ajfa-5159	225	1	8	CARDINAL
ajfa-5159	226	1	0.01	CARDINAL
ajfa-5159	226	2	0.125	CARDINAL
ajfa-5159	227	1	38.4%	PERCENT
ajfa-5159	228	1	1	CARDINAL
ajfa-5159	228	2	0.125	CARDINAL
ajfa-5159	231	1	8	CARDINAL
ajfa-5159	235	1	asian	NORP
ajfa-5159	235	2	finance & accounting	ORG
ajfa-5159	235	3	1946	CARDINAL
ajfa-5159	235	4	2014	DATE
ajfa-5159	236	1	6	CARDINAL
ajfa-5159	236	2	1	CARDINAL
ajfa-5159	236	3	231 5	CARDINAL
ajfa-5159	241	1	two	CARDINAL
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ajfa-5159	252	2	1946	CARDINAL
ajfa-5159	252	3	2014	DATE
ajfa-5159	253	1	6	CARDINAL
ajfa-5159	253	2	1	CARDINAL
ajfa-5159	254	1	first	ORDINAL
ajfa-5159	254	2	one	CARDINAL
ajfa-5159	256	1	vietnam	GPE
ajfa-5159	256	2	southeast asian	NORP
ajfa-5159	258	1	two	CARDINAL
ajfa-5159	261	1	agrawal a.	PERSON
ajfa-5159	261	2	2005	DATE
ajfa-5159	263	1	48(2	DATE
ajfa-5159	263	2	371-406	CARDINAL
ajfa-5159	264	1	ajibolade s. o.	PERSON
ajfa-5159	264	2	arowomole s. s. a., & ojikutu	ORG
ajfa-5159	264	3	r. k.	PERSON
ajfa-5159	264	4	2010	DATE
ajfa-5159	265	1	nigeria	GPE
ajfa-5159	266	1	international journal of academic research	ORG
ajfa-5159	266	2	2(1	CARDINAL
ajfa-5159	266	3	195-201	QUANTITY
ajfa-5159	266	4	m., & drury c. (	ORG
ajfa-5159	266	5	2007	DATE
ajfa-5159	267	1	uk	GPE
ajfa-5159	268	1	18(4	CARDINAL
ajfa-5159	268	2	399	CARDINAL
ajfa-5159	269	1	r. m.	PERSON
ajfa-5159	269	2	d. a.	PERSON
ajfa-5159	269	3	1986	DATE
ajfa-5159	271	1	51(6	CARDINAL
ajfa-5159	271	2	1173–1182	CARDINAL
ajfa-5159	272	1	http://dx.doi.org/10.1037/0022-3514.51.6.1173	ORG
ajfa-5159	272	2	beasley m. s.	PERSON
ajfa-5159	272	3	1996	DATE
ajfa-5159	274	1	443	CARDINAL
ajfa-5159	274	2	2007	DATE
ajfa-5159	275	1	japan	GPE
ajfa-5159	276	1	asian business & management	ORG
ajfa-5159	276	2	6(3	CARDINAL
ajfa-5159	276	3	303–326	CARDINAL
ajfa-5159	277	1	bhagat s.	PERSON
ajfa-5159	277	2	bolton b.	PERSON
ajfa-5159	277	3	2008	DATE
ajfa-5159	279	1	14	CARDINAL
ajfa-5159	279	2	257–273	CARDINAL
ajfa-5159	280	1	brown l. d.	PERSON
ajfa-5159	280	2	m. l.	PERSON
ajfa-5159	280	3	2004	DATE
ajfa-5159	282	1	asian journal of finance & accounting	ORG
ajfa-5159	282	2	1946	CARDINAL
ajfa-5159	282	3	2014	DATE
ajfa-5159	283	1	6	CARDINAL
ajfa-5159	283	2	1	CARDINAL
ajfa-5159	283	3	cadbury a. (	ORG
ajfa-5159	283	4	1992	DATE
ajfa-5159	284	1	the cadbury committee	ORG
ajfa-5159	284	2	burgess science press	ORG
ajfa-5159	284	3	london choe j.	PERSON
ajfa-5159	284	4	2003	DATE
ajfa-5159	286	1	257	CARDINAL
ajfa-5159	287	1	http://dx.doi.org/10.1016/s0378-7206(02)00008-3 chong v. c. (	PERSON
ajfa-5159	289	1	21(5	CARDINAL
ajfa-5159	289	2	415	CARDINAL
ajfa-5159	290	1	http://dx.doi.org/10.1016/0361-3682(95)00045-3	TIME
ajfa-5159	290	2	christine d.	PERSON
ajfa-5159	290	3	birgit f. d.	PERSON
ajfa-5159	290	4	christine m. (	PERSON
ajfa-5159	290	5	2011	DATE
ajfa-5159	293	1	cinquini l.	PERSON
ajfa-5159	293	2	marelli a.	PERSON
ajfa-5159	293	3	2008	DATE
ajfa-5159	294	1	two	CARDINAL
ajfa-5159	294	2	1996-2005	DATE
ajfa-5159	294	3	congress	ORG
ajfa-5159	294	4	the european accounting association	ORG
ajfa-5159	294	5	erasmus university	ORG
ajfa-5159	294	6	rotterdam	GPE
ajfa-5159	294	7	nederland	GPE
ajfa-5159	294	8	cromie s.	PERSON
ajfa-5159	294	9	stephenson b.	PERSON
ajfa-5159	294	10	1995	DATE
ajfa-5159	296	1	international small business journal	ORG
ajfa-5159	296	2	13(4	DATE
ajfa-5159	296	3	11	CARDINAL
ajfa-5159	297	1	donna f.	PERSON
ajfa-5159	297	2	mahler h.	PERSON
ajfa-5159	297	3	cohen s.	PERSON
ajfa-5159	297	4	2011	DATE
ajfa-5159	299	1	aidscap	PERSON
ajfa-5159	299	2	bcc	ORG
ajfa-5159	299	3	usa droge c.	ORG
ajfa-5159	299	4	germain r.	PERSON
ajfa-5159	299	5	2003	DATE
ajfa-5159	301	1	541–568	DATE
ajfa-5159	302	1	m., & clough r. (	ORG
ajfa-5159	302	2	2005	DATE
ajfa-5159	303	1	university of canberra	ORG
ajfa-5159	303	2	australia	GPE
ajfa-5159	303	3	j. f.	PERSON
ajfa-5159	303	4	w. c.	PERSON
ajfa-5159	303	5	babin b.j.	PERSON
ajfa-5159	303	6	anderson r. e., & tatham r. l.	PERSON
ajfa-5159	303	7	2009	DATE
ajfa-5159	304	1	new jersey	GPE
ajfa-5159	304	2	pearson prentice hall	ORG
ajfa-5159	304	3	usa hudson m.	PERSON
ajfa-5159	304	4	smart a., & bourne m. (2001	ORG
ajfa-5159	306	1	international journal of operations & production management	ORG
ajfa-5159	306	2	21(8	CARDINAL
ajfa-5159	306	3	1096	CARDINAL
ajfa-5159	306	4	1115	DATE
ajfa-5159	307	1	http://dx.doi.org/10.1108/eum0000000005587 huynh q. l., & lin yl.	PERSON
ajfa-5159	308	1	2013	DATE
ajfa-5159	309	1	heckman	PERSON
ajfa-5159	309	2	two	CARDINAL
ajfa-5159	310	1	2(3	CARDINAL
ajfa-5159	310	2	64	CARDINAL
ajfa-5159	310	3	2005	DATE
ajfa-5159	311	1	finland	GPE
ajfa-5159	311	2	australia	GPE
ajfa-5159	312	1	18(1	CARDINAL
ajfa-5159	313	1	97–120	CARDINAL
ajfa-5159	314	1	http://dx.doi.org/10.1016/s0897-3660(05)18005-2 asian journal of finance & accounting	ORG
ajfa-5159	314	2	1946	CARDINAL
ajfa-5159	314	3	2014	DATE
ajfa-5159	314	4	6	CARDINAL
ajfa-5159	314	5	1	CARDINAL
ajfa-5159	314	6	ismail t. h.	PERSON
ajfa-5159	314	7	2007	DATE
ajfa-5159	315	1	egyptian	NORP
ajfa-5159	316	1	22(5	CARDINAL
ajfa-5159	316	2	503	CARDINAL
ajfa-5159	317	1	http://dx.doi.org/10.1108/02686900710750775 jensen m.	PERSON
ajfa-5159	317	2	w.	PERSON
ajfa-5159	317	3	1976	DATE
ajfa-5159	319	1	journal of financial economics	ORG
ajfa-5159	319	2	3(4	CARDINAL
ajfa-5159	319	3	305-360	CARDINAL
ajfa-5159	320	1	http://dx.doi.org/10.1016/0304-405x(76)90026-x kaplan r. s.	ORG
ajfa-5159	320	2	1983	DATE
ajfa-5159	322	1	58	DATE
ajfa-5159	322	2	4	CARDINAL
ajfa-5159	322	3	686	CARDINAL
ajfa-5159	322	4	kaplan r. s.	PERSON
ajfa-5159	322	5	nagel m. e.	PERSON
ajfa-5159	322	6	2004	DATE
ajfa-5159	323	1	4/44(working	CARDINAL
ajfa-5159	323	2	harvard business school, usa kaplan r. s., &norton	ORG
ajfa-5159	323	3	d. p.	PERSON
ajfa-5159	323	4	2006	DATE
ajfa-5159	324	1	boston	GPE
ajfa-5159	324	2	massachusetts	GPE
ajfa-5159	324	3	harvard business school press, usa kaplan r. s., & norton	ORG
ajfa-5159	324	4	d. p.	PERSON
ajfa-5159	324	5	2007	DATE
ajfa-5159	326	1	harvard business review	ORG
ajfa-5159	326	2	july-august	DATE
ajfa-5159	326	3	150–161	CARDINAL
ajfa-5159	326	4	e. (2008	DATE
ajfa-5159	327	1	east	LOC
ajfa-5159	327	2	turkish	NORP
ajfa-5159	328	1	550	CARDINAL
ajfa-5159	328	2	1992	DATE
ajfa-5159	329	1	3rd	ORDINAL
ajfa-5159	329	2	cambridge	GPE
ajfa-5159	329	3	ma, usa koufaris m., & hampton-sosa w. (	ORG
ajfa-5159	329	4	2002	DATE
ajfa-5159	331	1	information systems journal	ORG
ajfa-5159	331	2	5	CARDINAL
ajfa-5159	331	3	1-22	CARDINAL
ajfa-5159	331	4	2007	DATE
ajfa-5159	332	1	africa	LOC
ajfa-5159	332	2	sabanci university	ORG
ajfa-5159	332	3	istanbul	GPE
ajfa-5159	332	4	turkey lucas m. (	PERSON
ajfa-5159	332	5	1997	DATE
ajfa-5159	333	1	today	DATE
ajfa-5159	334	1	75(4	DATE
ajfa-5159	334	2	32	CARDINAL
ajfa-5159	334	3	mayer f. (	PERSON
ajfa-5159	334	4	1997	DATE
ajfa-5159	335	1	deakin	PERSON
ajfa-5159	335	2	s.	PERSON
ajfa-5159	335	3	hughes	ORG
ajfa-5159	335	4	a.	PERSON
ajfa-5159	335	5	blackwell publishers	ORG
ajfa-5159	335	6	oxford	NORP
ajfa-5159	335	7	uk mia l., & clarke b. (	ORG
ajfa-5159	335	8	1999	DATE
ajfa-5159	337	1	10(2	DATE
ajfa-5159	337	2	137	CARDINAL
ajfa-5159	338	1	nicholson g.	PERSON
ajfa-5159	338	2	kiel g.	PERSON
ajfa-5159	338	3	2007	DATE
ajfa-5159	340	1	three	CARDINAL
ajfa-5159	341	1	585	CARDINAL
ajfa-5159	341	2	j. c.	PERSON
ajfa-5159	341	3	1978	DATE
ajfa-5159	342	1	new york	GPE
ajfa-5159	342	2	mcgraw-hill	ORG
ajfa-5159	342	3	finance & accounting	ORG
ajfa-5159	342	4	1946	CARDINAL
ajfa-5159	342	5	2014	DATE
ajfa-5159	342	6	6	CARDINAL
ajfa-5159	342	7	1	CARDINAL
ajfa-5159	342	8	salvato c.	GPE
ajfa-5159	342	9	melin l.	PERSON
ajfa-5159	342	10	2008	DATE
ajfa-5159	344	1	259-275	CARDINAL
ajfa-5159	345	1	http://dx.doi.org/10.1177/08944865080210030107 sam m. f. m.	PERSON
ajfa-5159	345	2	hoshino y.	PERSON
ajfa-5159	345	3	m. n. h.	PERSON
ajfa-5159	345	4	2012	DATE
ajfa-5159	346	1	melaka	GPE
ajfa-5159	346	2	malaysia	GPE
ajfa-5159	347	1	international journal of business and management	ORG
ajfa-5159	347	2	7(18	CARDINAL
ajfa-5159	347	3	12	CARDINAL
ajfa-5159	347	4	schulz a. k. d.	PERSON
ajfa-5159	347	5	wu a.	PERSON
ajfa-5159	347	6	c. w.	PERSON
ajfa-5159	347	7	2010	DATE
ajfa-5159	349	1	asia-pacific journal	LOC
ajfa-5159	349	2	17(1	CARDINAL
ajfa-5159	350	1	w.	PERSON
ajfa-5159	350	2	2006	DATE
ajfa-5159	352	1	17	CARDINAL
ajfa-5159	352	2	389–408	CARDINAL
ajfa-5159	353	1	http://dx.doi.org/10.1016/j.mar.2006.05.001 sobel m. e. (	PERSON
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ajfa-5159	355	1	13(1	CARDINAL
ajfa-5159	355	2	290–312	CARDINAL
ajfa-5159	356	1	wan z. w. z.	PERSON
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ajfa-5159	357	1	malaysia	GPE
ajfa-5159	358	1	journal of public administration	ORG
ajfa-5159	358	2	1(2	CARDINAL
ajfa-5159	358	3	124	CARDINAL
ajfa-5159	358	4	wang d. h. m. (	PERSON
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ajfa-5159	360	1	journal of business research	ORG
ajfa-5159	360	2	63	DATE
ajfa-5159	360	3	486–489	CARDINAL
ajfa-5159	361	1	wang d. h. m., & huynh q. l.	PERSON
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ajfa-5159	363	1	international journal of humanities	ORG
ajfa-5159	363	2	2(1	CARDINAL
ajfa-5159	363	3	13	CARDINAL
ajfa-5159	363	4	j. w.	PERSON
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ajfa-5159	364	1	gm	ORG
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ajfa-5159	364	3	april 7th	DATE
ajfa-5159	364	4	williams j. j., &	PERSON
ajfa-5159	364	5	a. e.	PERSON
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ajfa-5159	366	1	13	CARDINAL
ajfa-5159	366	2	419–445	CARDINAL
ajfa-5159	367	1	k. s.	PERSON
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ajfa-5159	369	1	jurnal bisnis dan akuntansi	PERSON
ajfa-5159	369	2	145	CARDINAL