id	sid	eid	entity	type
ajfa-5486	1	1	microsoft	ORG
ajfa-5486	1	2	5486-19763-1-sm-writer2-new.docx	CARDINAL
ajfa-5486	1	3	asian	NORP
ajfa-5486	1	4	finance & accounting	ORG
ajfa-5486	1	5	1946	CARDINAL
ajfa-5486	1	6	2014	DATE
ajfa-5486	1	7	6	CARDINAL
ajfa-5486	1	8	1	CARDINAL
ajfa-5486	1	9	271	CARDINAL
ajfa-5486	1	10	australian	NORP
ajfa-5486	1	11	noor muhammad	PERSON
ajfa-5486	1	12	the university of waikato	ORG
ajfa-5486	1	13	hamilton	PERSON
ajfa-5486	1	14	new zealand	GPE
ajfa-5486	2	1	frank scrimgeour	PERSON
ajfa-5486	2	2	the university of waikato	ORG
ajfa-5486	2	3	hamilton	PERSON
ajfa-5486	2	4	new zealand	GPE
ajfa-5486	2	5	april 16, 2014	DATE
ajfa-5486	2	6	may 15, 2014	DATE
ajfa-5486	2	7	june 1, 2014	DATE
ajfa-5486	2	8	10	CARDINAL
ajfa-5486	2	9	australian	NORP
ajfa-5486	3	1	five	CARDINAL
ajfa-5486	3	2	five	CARDINAL
ajfa-5486	4	1	2001 to 2010	DATE
ajfa-5486	8	1	asian	NORP
ajfa-5486	8	2	finance & accounting	ORG
ajfa-5486	8	3	1946	CARDINAL
ajfa-5486	8	4	2014	DATE
ajfa-5486	8	5	6	CARDINAL
ajfa-5486	8	6	1	CARDINAL
ajfa-5486	8	7	272 1	CARDINAL
ajfa-5486	13	1	chen & shimerda	ORG
ajfa-5486	13	2	1981	DATE
ajfa-5486	14	1	singh & schmidgall	ORG
ajfa-5486	14	2	2002	DATE
ajfa-5486	18	1	the years	DATE
ajfa-5486	18	2	gallizo & salvador	ORG
ajfa-5486	18	3	2003	DATE
ajfa-5486	21	1	recent years	DATE
ajfa-5486	22	1	2012	DATE
ajfa-5486	22	2	2012	DATE
ajfa-5486	22	3	pandya & rao	ORG
ajfa-5486	22	4	1998	DATE
ajfa-5486	26	1	sandoval	GPE
ajfa-5486	26	2	2001	DATE
ajfa-5486	27	1	2008	DATE
ajfa-5486	28	1	standards1	ORG
ajfa-5486	29	1	nikolai	PERSON
ajfa-5486	29	2	bazley	GPE
ajfa-5486	29	3	2010	DATE
ajfa-5486	30	1	2011	DATE
ajfa-5486	30	2	1	CARDINAL
ajfa-5486	30	3	33	CARDINAL
ajfa-5486	30	4	asian	NORP
ajfa-5486	30	5	journal of finance & accounting	ORG
ajfa-5486	30	6	1946	CARDINAL
ajfa-5486	30	7	2014	DATE
ajfa-5486	31	1	6	CARDINAL
ajfa-5486	31	2	1	CARDINAL
ajfa-5486	31	3	273	CARDINAL
ajfa-5486	32	1	jordan	GPE
ajfa-5486	32	2	clark	PERSON
ajfa-5486	32	3	2007	DATE
ajfa-5486	34	1	200	CARDINAL
ajfa-5486	38	1	section 3 and section 4	LAW
ajfa-5486	39	1	section 5	LAW
ajfa-5486	39	2	section 6	DATE
ajfa-5486	41	1	2	CARDINAL
ajfa-5486	41	2	latin	NORP
ajfa-5486	42	1	1925	DATE
ajfa-5486	42	2	478	CARDINAL
ajfa-5486	43	1	latin	LANGUAGE
ajfa-5486	44	1	one	CARDINAL
ajfa-5486	45	1	one	CARDINAL
ajfa-5486	45	2	first	ORDINAL
ajfa-5486	45	3	second	ORDINAL
ajfa-5486	46	1	first	ORDINAL
ajfa-5486	46	2	greek	NORP
ajfa-5486	46	3	1925	DATE
ajfa-5486	47	1	477-478	CARDINAL
ajfa-5486	48	1	babylonians	NORP
ajfa-5486	48	2	2200	CARDINAL
ajfa-5486	49	1	bell, 1945,	ORG
ajfa-5486	49	2	41	CARDINAL
ajfa-5486	50	1	approximately 300	CARDINAL
ajfa-5486	50	2	2010	DATE
ajfa-5486	50	3	horrigan,	ORG
ajfa-5486	50	4	1968	DATE
ajfa-5486	51	1	the late nineteenth century	DATE
ajfa-5486	51	2	the united states	GPE
ajfa-5486	53	1	the late nineteenth century	DATE
ajfa-5486	54	1	horrigan,	ORG
ajfa-5486	54	2	1968	DATE
ajfa-5486	55	1	anjum	ORG
ajfa-5486	55	2	2010	DATE
ajfa-5486	55	3	horrigan,	ORG
ajfa-5486	55	4	1968	DATE
ajfa-5486	56	1	the first two decades of the twentieth century	DATE
ajfa-5486	57	1	criterion2	PERSON
ajfa-5486	57	2	1968	DATE
ajfa-5486	58	1	wall	PERSON
ajfa-5486	58	2	1919	DATE
ajfa-5486	58	3	first	ORDINAL
ajfa-5486	58	4	981	CARDINAL
ajfa-5486	58	5	7	CARDINAL
ajfa-5486	61	1	2	CARDINAL
ajfa-5486	61	2	2:1	CARDINAL
ajfa-5486	61	3	1968	DATE
ajfa-5486	61	4	285	CARDINAL
ajfa-5486	61	5	asian	NORP
ajfa-5486	61	6	finance & accounting	ORG
ajfa-5486	61	7	1946	CARDINAL
ajfa-5486	61	8	2014	DATE
ajfa-5486	61	9	6	CARDINAL
ajfa-5486	61	10	1	CARDINAL
ajfa-5486	61	11	anjum	ORG
ajfa-5486	61	12	2010	DATE
ajfa-5486	61	13	horrigan,	ORG
ajfa-5486	61	14	1968	DATE
ajfa-5486	64	1	1968	DATE
ajfa-5486	65	1	1919	DATE
ajfa-5486	65	2	two	CARDINAL
ajfa-5486	65	3	next decade	DATE
ajfa-5486	66	1	one	CARDINAL
ajfa-5486	66	2	1923	DATE
ajfa-5486	66	3	gilman	ORG
ajfa-5486	66	4	1925	DATE
ajfa-5486	67	1	1923	DATE
ajfa-5486	68	1	gilman	PERSON
ajfa-5486	68	2	1925	DATE
ajfa-5486	70	1	3	CARDINAL
ajfa-5486	70	2	the united states	GPE
ajfa-5486	70	3	1968	DATE
ajfa-5486	73	1	becker	PERSON
ajfa-5486	73	2	archibald	PERSON
ajfa-5486	73	3	1964	DATE
ajfa-5486	74	1	salmi & martikainen,	ORG
ajfa-5486	74	2	1994	DATE
ajfa-5486	75	1	one	CARDINAL
ajfa-5486	76	1	deakin	GPE
ajfa-5486	76	2	1976	DATE
ajfa-5486	76	3	1990	DATE
ajfa-5486	76	4	mar-molinero	DATE
ajfa-5486	76	5	1987	DATE
ajfa-5486	77	1	deakin	PERSON
ajfa-5486	77	2	1976	DATE
ajfa-5486	80	1	ezzamel	PERSON
ajfa-5486	80	2	mar-molinero	PERSON
ajfa-5486	80	3	1990	DATE
ajfa-5486	80	4	united kingdom	GPE
ajfa-5486	84	1	3	CARDINAL
ajfa-5486	84	2	1933	DATE
ajfa-5486	84	3	1934	DATE
ajfa-5486	84	4	asian	NORP
ajfa-5486	84	5	finance & accounting	ORG
ajfa-5486	84	6	1946	CARDINAL
ajfa-5486	84	7	2014	DATE
ajfa-5486	84	8	6	CARDINAL
ajfa-5486	84	9	1	CARDINAL
ajfa-5486	84	10	1979	DATE
ajfa-5486	89	1	salmi	PERSON
ajfa-5486	89	2	1994	DATE
ajfa-5486	90	1	four	CARDINAL
ajfa-5486	90	2	empiricism4	ORG
ajfa-5486	90	3	approach5	PERSON
ajfa-5486	90	4	approach6	GPE
ajfa-5486	90	5	approach7	PRODUCT
ajfa-5486	91	1	only 4-7	CARDINAL
ajfa-5486	93	1	3	CARDINAL
ajfa-5486	93	2	five	CARDINAL
ajfa-5486	93	3	200	CARDINAL
ajfa-5486	94	1	por	ORG
ajfa-5486	96	1	3.1	CARDINAL
ajfa-5486	96	2	a given year	DATE
ajfa-5486	99	1	2010	DATE
ajfa-5486	102	1	2010	DATE
ajfa-5486	102	2	mcguigan	PERSON
ajfa-5486	102	3	1992	DATE
ajfa-5486	105	1	ebit	ORG
ajfa-5486	105	2	2010	DATE
ajfa-5486	107	1	4	CARDINAL
ajfa-5486	107	2	salmi & martikainen,	ORG
ajfa-5486	107	3	1994	DATE
ajfa-5486	107	4	5	CARDINAL
ajfa-5486	107	5	salmi & martikainen,	ORG
ajfa-5486	107	6	1994	DATE
ajfa-5486	107	7	6	CARDINAL
ajfa-5486	107	8	salmi & martikainen,	ORG
ajfa-5486	107	9	1994	DATE
ajfa-5486	108	1	7	CARDINAL
ajfa-5486	108	2	salmi & martikainen,	ORG
ajfa-5486	108	3	1994	DATE
ajfa-5486	109	1	asian journal of finance & accounting	ORG
ajfa-5486	109	2	1946	CARDINAL
ajfa-5486	109	3	2014	DATE
ajfa-5486	109	4	6	CARDINAL
ajfa-5486	109	5	1	CARDINAL
ajfa-5486	109	6	276	CARDINAL
ajfa-5486	111	1	3.2	CARDINAL
ajfa-5486	112	1	roe	PRODUCT
ajfa-5486	113	1	roe	PRODUCT
ajfa-5486	117	1	roe	ORG
ajfa-5486	119	1	roe	PRODUCT
ajfa-5486	120	1	livingstone & grossman	ORG
ajfa-5486	120	2	2002	DATE
ajfa-5486	120	3	2010	DATE
ajfa-5486	123	1	2010	DATE
ajfa-5486	124	1	roe	LAW
ajfa-5486	126	1	2010	DATE
ajfa-5486	131	1	3.3	CARDINAL
ajfa-5486	132	1	cudia & manaligod, 2011	ORG
ajfa-5486	135	1	asian journal of finance & accounting	ORG
ajfa-5486	135	2	1946	CARDINAL
ajfa-5486	135	3	2014	DATE
ajfa-5486	136	1	6	CARDINAL
ajfa-5486	136	2	1	CARDINAL
ajfa-5486	136	3	277	CARDINAL
ajfa-5486	136	4	williams	PERSON
ajfa-5486	136	5	2000	DATE
ajfa-5486	138	1	jordan et al.	PERSON
ajfa-5486	138	2	2007	DATE
ajfa-5486	141	1	bayrakdaroglu, & kahraman	ORG
ajfa-5486	141	2	2012	DATE
ajfa-5486	146	1	2012	DATE
ajfa-5486	147	1	3.4	CARDINAL
ajfa-5486	147	2	one	CARDINAL
ajfa-5486	161	1	ncf	ORG
ajfa-5486	164	1	asian journal of finance & accounting	ORG
ajfa-5486	164	2	1946	CARDINAL
ajfa-5486	164	3	2014	DATE
ajfa-5486	164	4	6	CARDINAL
ajfa-5486	164	5	1 www.macrothink.org/ajfa 278	QUANTITY
ajfa-5486	164	6	por	ORG
ajfa-5486	165	1	4	CARDINAL
ajfa-5486	165	2	five	CARDINAL
ajfa-5486	165	3	200	CARDINAL
ajfa-5486	166	1	tobin	ORG
ajfa-5486	166	2	mva	ORG
ajfa-5486	168	1	4.1	CARDINAL
ajfa-5486	170	1	kumar & warne	ORG
ajfa-5486	170	2	2009	DATE
ajfa-5486	171	1	truong	GPE
ajfa-5486	171	2	2009	DATE
ajfa-5486	171	3	annual	DATE
ajfa-5486	172	1	4.2	CARDINAL
ajfa-5486	172	2	first	ORDINAL
ajfa-5486	172	3	tobin8	ORG
ajfa-5486	172	4	1969	DATE
ajfa-5486	174	1	chung & pruitt	ORG
ajfa-5486	174	2	1994	DATE
ajfa-5486	175	1	one	CARDINAL
ajfa-5486	176	1	tobin	ORG
ajfa-5486	176	2	strategies9	PRODUCT
ajfa-5486	176	3	jose et al.	PERSON
ajfa-5486	176	4	1986	DATE
ajfa-5486	176	5	mcconnell & servaes,	ORG
ajfa-5486	176	6	1990	DATE
ajfa-5486	176	7	martin, 1996	ORG
ajfa-5486	176	8	jose	GPE
ajfa-5486	176	9	lancaster	GPE
ajfa-5486	176	10	2011	DATE
ajfa-5486	177	1	8	CARDINAL
ajfa-5486	177	2	nobel	WORK_OF_ART
ajfa-5486	177	3	james tobin	PERSON
ajfa-5486	178	1	9	CARDINAL
ajfa-5486	178	2	jose	GPE
ajfa-5486	178	3	nichols, & stevens,	ORG
ajfa-5486	178	4	1986	DATE
ajfa-5486	178	5	asian	NORP
ajfa-5486	178	6	finance & accounting	ORG
ajfa-5486	178	7	1946	CARDINAL
ajfa-5486	178	8	2014	DATE
ajfa-5486	179	1	6	CARDINAL
ajfa-5486	179	2	1	CARDINAL
ajfa-5486	179	3	tobin	ORG
ajfa-5486	180	1	chung & pruitt	ORG
ajfa-5486	180	2	1994	DATE
ajfa-5486	182	1	lindenberg	PERSON
ajfa-5486	182	2	ross	PERSON
ajfa-5486	182	3	1981	DATE
ajfa-5486	183	1	chung & pruitt	ORG
ajfa-5486	183	2	1994	DATE
ajfa-5486	184	1	1994	DATE
ajfa-5486	186	1	+ +	DATE
ajfa-5486	186	2	mva	ORG
ajfa-5486	188	1	chung & pruitt	ORG
ajfa-5486	188	2	1994	DATE
ajfa-5486	189	1	1994	DATE
ajfa-5486	189	2	0.9856	CARDINAL
ajfa-5486	189	3	lindenberg	PERSON
ajfa-5486	189	4	ross	PERSON
ajfa-5486	189	5	1981	DATE
ajfa-5486	189	6	62	CARDINAL
ajfa-5486	190	1	chung & pruitt	ORG
ajfa-5486	190	2	1994	DATE
ajfa-5486	191	1	4.3	CARDINAL
ajfa-5486	192	1	french	NORP
ajfa-5486	192	2	1992	DATE
ajfa-5486	197	1	4.4	CARDINAL
ajfa-5486	197	2	mva	ORG
ajfa-5486	198	1	mva	ORG
ajfa-5486	198	2	1996	DATE
ajfa-5486	199	1	kramer & asian journal of finance & accounting	ORG
ajfa-5486	199	2	1946	CARDINAL
ajfa-5486	199	3	2014	DATE
ajfa-5486	199	4	6	CARDINAL
ajfa-5486	199	5	1	CARDINAL
ajfa-5486	199	6	2001	DATE
ajfa-5486	200	1	mva	ORG
ajfa-5486	200	2	1997	DATE
ajfa-5486	201	1	mva	ORG
ajfa-5486	201	2	1996	DATE
ajfa-5486	202	1	mva	ORG
ajfa-5486	203	1	1996	DATE
ajfa-5486	203	2	each year	DATE
ajfa-5486	205	1	mva	ORG
ajfa-5486	205	2	eva.	GPE
ajfa-5486	206	1	mva	ORG
ajfa-5486	206	2	kramer	PERSON
ajfa-5486	206	3	peters	PERSON
ajfa-5486	206	4	2001	DATE
ajfa-5486	206	5	mva	ORG
ajfa-5486	209	1	mva	ORG
ajfa-5486	210	1	mva	ORG
ajfa-5486	210	2	yook & mccabe,	ORG
ajfa-5486	210	3	2001	DATE
ajfa-5486	211	1	mva	ORG
ajfa-5486	211	2	cheng	PERSON
ajfa-5486	211	3	tsai	PERSON
ajfa-5486	211	4	2007	DATE
ajfa-5486	212	1	mva	ORG
ajfa-5486	213	1	2012	DATE
ajfa-5486	214	1	mva	ORG
ajfa-5486	214	2	lehn & makhija	ORG
ajfa-5486	214	3	1996	DATE
ajfa-5486	215	1	mva	ORG
ajfa-5486	216	1	4.5	CARDINAL
ajfa-5486	217	1	first	ORDINAL
ajfa-5486	217	2	the 1970s	DATE
ajfa-5486	217	3	callard, madden & associates	ORG
ajfa-5486	217	4	holt value associates	ORG
ajfa-5486	217	5	2002	DATE
ajfa-5486	217	6	thomas & gup	ORG
ajfa-5486	217	7	2009	DATE
ajfa-5486	218	1	a given year	DATE
ajfa-5486	218	2	erasmus & lambrechts	ORG
ajfa-5486	218	3	2006	DATE
ajfa-5486	219	1	cfroi	PERSON
ajfa-5486	220	1	asian journal of finance & accounting	ORG
ajfa-5486	220	2	1946	CARDINAL
ajfa-5486	220	3	2014	DATE
ajfa-5486	221	1	6	CARDINAL
ajfa-5486	221	2	1	CARDINAL
ajfa-5486	221	3	281	CARDINAL
ajfa-5486	222	1	2003	DATE
ajfa-5486	222	2	erasmus & lambrechts	ORG
ajfa-5486	222	3	2006	DATE
ajfa-5486	223	1	2003	DATE
ajfa-5486	223	2	young & o'byrne, 2001	ORG
ajfa-5486	225	1	a year	DATE
ajfa-5486	226	1	martin	PERSON
ajfa-5486	226	2	2000	DATE
ajfa-5486	226	3	1 +	DATE
ajfa-5486	226	4	1	CARDINAL
ajfa-5486	226	5	wacc	PERSON
ajfa-5486	231	1	5	CARDINAL
ajfa-5486	231	2	afp	ORG
ajfa-5486	231	3	200	CARDINAL
ajfa-5486	231	4	2001 to 2010	DATE
ajfa-5486	232	1	australian	NORP
ajfa-5486	232	2	december	DATE
ajfa-5486	232	3	year-end	DATE
ajfa-5486	235	1	darrough & harris	ORG
ajfa-5486	235	2	1991	DATE
ajfa-5486	236	1	at least four consecutive years	DATE
ajfa-5486	237	1	164	CARDINAL
ajfa-5486	237	2	ten	CARDINAL
ajfa-5486	237	3	1	CARDINAL
ajfa-5486	237	4	asian	NORP
ajfa-5486	237	5	finance & accounting	ORG
ajfa-5486	237	6	1946	CARDINAL
ajfa-5486	237	7	2014	DATE
ajfa-5486	238	1	6	CARDINAL
ajfa-5486	238	2	1	CARDINAL
ajfa-5486	238	3	282	CARDINAL
ajfa-5486	238	4	1	CARDINAL
ajfa-5486	238	5	1 43	CARDINAL
ajfa-5486	238	6	2 07	CARDINAL
ajfa-5486	238	7	3 22	CARDINAL
ajfa-5486	238	8	4 32	CARDINAL
ajfa-5486	238	9	5	CARDINAL
ajfa-5486	238	10	6 26	CARDINAL
ajfa-5486	238	11	7 14	CARDINAL
ajfa-5486	238	12	8 02	CARDINAL
ajfa-5486	238	13	9 03	CARDINAL
ajfa-5486	238	14	10 07	DATE
ajfa-5486	238	15	164	CARDINAL
ajfa-5486	239	1	year-end	DATE
ajfa-5486	239	2	last year	DATE
ajfa-5486	240	1	datastream	GPE
ajfa-5486	241	1	2	CARDINAL
ajfa-5486	242	1	five	CARDINAL
ajfa-5486	242	2	1	CARDINAL
ajfa-5486	242	3	2	CARDINAL
ajfa-5486	242	4	3	CARDINAL
ajfa-5486	242	5	4	CARDINAL
ajfa-5486	242	6	years	DATE
ajfa-5486	242	7	5	CARDINAL
ajfa-5486	242	8	years	DATE
ajfa-5486	246	1	roe	ORG
ajfa-5486	246	2	por	ORG
ajfa-5486	247	1	ɛ	ORG
ajfa-5486	247	2	ɛit ~n(0,σ2 ɛ	ORG
ajfa-5486	252	1	p2e	ORG
ajfa-5486	252	2	mva	ORG
ajfa-5486	253	1	ɛ	ORG
ajfa-5486	253	2	ɛit ~n(0,σ2 ɛ	ORG
ajfa-5486	254	1	asian journal of finance & accounting	ORG
ajfa-5486	254	2	1946	CARDINAL
ajfa-5486	254	3	2014	DATE
ajfa-5486	254	4	6	CARDINAL
ajfa-5486	254	5	1	CARDINAL
ajfa-5486	254	6	283	CARDINAL
ajfa-5486	254	7	2	CARDINAL
ajfa-5486	255	1	roa roe eps fcf	PERSON
ajfa-5486	255	2	m2b	ORG
ajfa-5486	255	3	mva cfroi ad.return	PERSON
ajfa-5486	255	4	1	CARDINAL
ajfa-5486	255	5	0.001 1 roe -0.008 -0.043	QUANTITY
ajfa-5486	255	6	1	CARDINAL
ajfa-5486	255	7	0.048 0.118	QUANTITY
ajfa-5486	255	8	1 fcf	QUANTITY
ajfa-5486	256	1	1	CARDINAL
ajfa-5486	256	2	por	ORG
ajfa-5486	256	3	0.043	CARDINAL
ajfa-5486	256	4	0.088	TIME
ajfa-5486	256	5	0.205	CARDINAL
ajfa-5486	256	6	0.095	CARDINAL
ajfa-5486	256	7	1 p2e -0.002	QUANTITY
ajfa-5486	256	8	0.004 0.015 0.037	QUANTITY
ajfa-5486	256	9	0.143	CARDINAL
ajfa-5486	257	1	1	CARDINAL
ajfa-5486	257	2	0.0585	CARDINAL
ajfa-5486	257	3	1	CARDINAL
ajfa-5486	257	4	0.013 0.007	PERSON
ajfa-5486	257	5	0.002	CARDINAL
ajfa-5486	257	6	0.437	CARDINAL
ajfa-5486	257	7	1	CARDINAL
ajfa-5486	257	8	mva	ORG
ajfa-5486	257	9	0.035	CARDINAL
ajfa-5486	258	1	0.152	CARDINAL
ajfa-5486	258	2	0.010	CARDINAL
ajfa-5486	258	3	0.158	CARDINAL
ajfa-5486	258	4	0.445	CARDINAL
ajfa-5486	258	5	0.244	CARDINAL
ajfa-5486	258	6	0.0244	CARDINAL
ajfa-5486	258	7	1	CARDINAL
ajfa-5486	258	8	1	CARDINAL
ajfa-5486	258	9	10%	PERCENT
ajfa-5486	258	10	5%	PERCENT
ajfa-5486	258	11	1%	PERCENT
ajfa-5486	260	1	2	CARDINAL
ajfa-5486	260	2	3	CARDINAL
ajfa-5486	261	1	1	CARDINAL
ajfa-5486	263	1	2 &	ORG
ajfa-5486	263	2	3	CARDINAL
ajfa-5486	267	1	5%	PERCENT
ajfa-5486	268	1	deakin	ORG
ajfa-5486	268	2	1976	DATE
ajfa-5486	268	3	1990	DATE
ajfa-5486	268	4	ezzamel et al.	PERSON
ajfa-5486	268	5	1987	DATE
ajfa-5486	269	1	2000	CARDINAL
ajfa-5486	273	1	two	CARDINAL
ajfa-5486	275	1	asian	NORP
ajfa-5486	275	2	finance & accounting	ORG
ajfa-5486	275	3	1946	CARDINAL
ajfa-5486	275	4	2014	DATE
ajfa-5486	275	5	6	CARDINAL
ajfa-5486	275	6	1	CARDINAL
ajfa-5486	275	7	284	CARDINAL
ajfa-5486	276	1	less than 10	CARDINAL
ajfa-5486	276	2	2007	DATE
ajfa-5486	277	1	6	CARDINAL
ajfa-5486	277	2	3	CARDINAL
ajfa-5486	277	3	4	CARDINAL
ajfa-5486	278	1	4	CARDINAL
ajfa-5486	279	1	3	CARDINAL
ajfa-5486	279	2	1%	PERCENT
ajfa-5486	279	3	four	CARDINAL
ajfa-5486	279	4	5%	PERCENT
ajfa-5486	279	5	1	CARDINAL
ajfa-5486	280	1	4 and 5	DATE
ajfa-5486	282	1	3	CARDINAL
ajfa-5486	282	2	model_4 model_5	PERSON
ajfa-5486	282	3	0.7100	CARDINAL
ajfa-5486	283	1	1.0519	CARDINAL
ajfa-5486	283	2	0.8444	CARDINAL
ajfa-5486	284	1	2.47	CARDINAL
ajfa-5486	284	2	3.34	CARDINAL
ajfa-5486	284	3	2.99	CARDINAL
ajfa-5486	284	4	3.95	CARDINAL
ajfa-5486	284	5	3.04	CARDINAL
ajfa-5486	285	1	0.81	CARDINAL
ajfa-5486	285	2	0.27	CARDINAL
ajfa-5486	285	3	0.65	CARDINAL
ajfa-5486	285	4	0.73	CARDINAL
ajfa-5486	285	5	0.15	CARDINAL
ajfa-5486	285	6	0.0504	CARDINAL
ajfa-5486	285	7	0.0532	CARDINAL
ajfa-5486	285	8	0.0501	CARDINAL
ajfa-5486	285	9	0.025	MONEY
ajfa-5486	285	10	2.06	CARDINAL
ajfa-5486	285	11	2.02	CARDINAL
ajfa-5486	285	12	2.1	CARDINAL
ajfa-5486	285	13	0.99	CARDINAL
ajfa-5486	285	14	1.12	CARDINAL
ajfa-5486	285	15	0.0256 0.0075	MONEY
ajfa-5486	285	16	-0.86	ORG
ajfa-5486	285	17	0.71	CARDINAL
ajfa-5486	285	18	0.32	CARDINAL
ajfa-5486	289	1	0.0241	CARDINAL
ajfa-5486	289	2	0.0366	CARDINAL
ajfa-5486	290	1	0.66	CARDINAL
ajfa-5486	290	2	0.89	CARDINAL
ajfa-5486	290	3	0.8995	CARDINAL
ajfa-5486	290	4	6.46	CARDINAL
ajfa-5486	290	5	-0.05	ORG
ajfa-5486	290	6	4.8	CARDINAL
ajfa-5486	290	7	4.86	CARDINAL
ajfa-5486	290	8	1115 1115 1115 1115 1115	DATE
ajfa-5486	297	1	1	CARDINAL
ajfa-5486	298	1	10%	PERCENT
ajfa-5486	298	2	5%	PERCENT
ajfa-5486	298	3	1%	PERCENT
ajfa-5486	298	4	2	CARDINAL
ajfa-5486	298	5	por	ORG
ajfa-5486	298	6	1%	PERCENT
ajfa-5486	298	7	3	CARDINAL
ajfa-5486	298	8	5 and 5%	PERCENT
ajfa-5486	298	9	4	CARDINAL
ajfa-5486	298	10	por	ORG
ajfa-5486	298	11	2	CARDINAL
ajfa-5486	299	1	asian	NORP
ajfa-5486	299	2	finance & accounting	ORG
ajfa-5486	299	3	1946	CARDINAL
ajfa-5486	299	4	2014	DATE
ajfa-5486	299	5	6	CARDINAL
ajfa-5486	299	6	1	CARDINAL
ajfa-5486	301	1	first	ORDINAL
ajfa-5486	301	2	three	CARDINAL
ajfa-5486	303	1	some years	DATE
ajfa-5486	305	1	australia	GPE
ajfa-5486	305	2	australian	NORP
ajfa-5486	305	3	the years	DATE
ajfa-5486	306	1	por	ORG
ajfa-5486	309	1	5%	PERCENT
ajfa-5486	312	1	4	CARDINAL
ajfa-5486	312	2	five	CARDINAL
ajfa-5486	313	1	1	CARDINAL
ajfa-5486	313	2	10%	PERCENT
ajfa-5486	313	3	four	CARDINAL
ajfa-5486	313	4	1%	PERCENT
ajfa-5486	314	1	french	NORP
ajfa-5486	314	2	1992	DATE
ajfa-5486	315	1	australian	NORP
ajfa-5486	316	1	2	CARDINAL
ajfa-5486	316	2	4	CARDINAL
ajfa-5486	317	1	hausman	PERSON
ajfa-5486	318	1	four	CARDINAL
ajfa-5486	318	2	five	CARDINAL
ajfa-5486	318	3	tobin	ORG
ajfa-5486	318	4	4	CARDINAL
ajfa-5486	318	5	1%	PERCENT
ajfa-5486	319	1	asian journal of finance & accounting	ORG
ajfa-5486	319	2	1946	CARDINAL
ajfa-5486	319	3	2014	DATE
ajfa-5486	320	1	6	CARDINAL
ajfa-5486	320	2	1	CARDINAL
ajfa-5486	320	3	286	CARDINAL
ajfa-5486	320	4	4	CARDINAL
ajfa-5486	321	1	model_4	PERSON
ajfa-5486	321	2	0.0020	CARDINAL
ajfa-5486	322	1	0.0007	CARDINAL
ajfa-5486	322	2	-0.76	ORG
ajfa-5486	322	3	1.98	CARDINAL
ajfa-5486	322	4	0.88	CARDINAL
ajfa-5486	322	5	2.13	CARDINAL
ajfa-5486	322	6	0.9	CARDINAL
ajfa-5486	322	7	0.5124 (	CARDINAL
ajfa-5486	322	8	1.1	CARDINAL
ajfa-5486	322	9	1.96	CARDINAL
ajfa-5486	322	10	1.48	CARDINAL
ajfa-5486	322	11	2.07	CARDINAL
ajfa-5486	322	12	1.52	CARDINAL
ajfa-5486	322	13	0.0090	CARDINAL
ajfa-5486	322	14	0.0115	CARDINAL
ajfa-5486	323	1	0.0100	CARDINAL
ajfa-5486	323	2	0.0121	CARDINAL
ajfa-5486	323	3	0.0090	CARDINAL
ajfa-5486	323	4	1.91	CARDINAL
ajfa-5486	323	5	2.9	CARDINAL
ajfa-5486	323	6	3.03	CARDINAL
ajfa-5486	323	7	2.8	CARDINAL
ajfa-5486	323	8	2.61	CARDINAL
ajfa-5486	323	9	0.0733	CARDINAL
ajfa-5486	323	10	1.57	CARDINAL
ajfa-5486	323	11	0.63	CARDINAL
ajfa-5486	323	12	1.27	CARDINAL
ajfa-5486	323	13	0.65	CARDINAL
ajfa-5486	323	14	0.63	CARDINAL
ajfa-5486	323	15	0.306	CARDINAL
ajfa-5486	324	1	0.6187	CARDINAL
ajfa-5486	324	2	0.74	CARDINAL
ajfa-5486	324	3	2.08	CARDINAL
ajfa-5486	324	4	1.43	CARDINAL
ajfa-5486	324	5	2.02	CARDINAL
ajfa-5486	324	6	1.53	CARDINAL
ajfa-5486	325	1	0.2493 -0.02	MONEY
ajfa-5486	325	2	1.56	CARDINAL
ajfa-5486	325	3	2	CARDINAL
ajfa-5486	325	4	0.6571	CARDINAL
ajfa-5486	328	1	2.45	CARDINAL
ajfa-5486	328	2	873	CARDINAL
ajfa-5486	328	3	873	CARDINAL
ajfa-5486	328	4	0.1373	CARDINAL
ajfa-5486	335	1	1	CARDINAL
ajfa-5486	336	1	10%	PERCENT
ajfa-5486	336	2	5%	PERCENT
ajfa-5486	336	3	1%	PERCENT
ajfa-5486	336	4	2	CARDINAL
ajfa-5486	337	1	two	CARDINAL
ajfa-5486	337	2	por	ORG
ajfa-5486	337	3	four	CARDINAL
ajfa-5486	337	4	tobin	ORG
ajfa-5486	338	1	7	CARDINAL
ajfa-5486	338	2	200	CARDINAL
ajfa-5486	340	1	5	CARDINAL
ajfa-5486	340	2	tobin	ORG
ajfa-5486	341	1	por	ORG
ajfa-5486	342	1	australian	NORP
ajfa-5486	343	1	asian	NORP
ajfa-5486	343	2	finance & accounting	ORG
ajfa-5486	343	3	1946	CARDINAL
ajfa-5486	343	4	2014	DATE
ajfa-5486	343	5	6	CARDINAL
ajfa-5486	343	6	1	CARDINAL
ajfa-5486	343	7	287	CARDINAL
ajfa-5486	348	1	anjum	GPE
ajfa-5486	348	2	s.	PERSON
ajfa-5486	348	3	2010	DATE
ajfa-5486	349	1	1900	DATE
ajfa-5486	350	1	international journal of research	ORG
ajfa-5486	350	2	commerce & management	ORG
ajfa-5486	350	3	1(8	CARDINAL
ajfa-5486	350	4	126	CARDINAL
ajfa-5486	351	1	bell	ORG
ajfa-5486	351	2	e. t.	PERSON
ajfa-5486	353	1	new york	GPE
ajfa-5486	353	2	mcgraw-hill	ORG
ajfa-5486	354	1	bliss	PERSON
ajfa-5486	354	2	j. h.	PERSON
ajfa-5486	354	3	1923	DATE
ajfa-5486	356	1	new york	GPE
ajfa-5486	356	2	the ronald press company	ORG
ajfa-5486	357	1	chen	PERSON
ajfa-5486	357	2	k. h.	PERSON
ajfa-5486	357	3	t. a.	GPE
ajfa-5486	357	4	1981	DATE
ajfa-5486	359	1	10(1	CARDINAL
ajfa-5486	359	2	51-60	CARDINAL
ajfa-5486	360	1	http://dx.doi.org/10.2307/3665113 cheng	PERSON
ajfa-5486	360	2	j. m. s.	PERSON
ajfa-5486	360	3	s. m., tsai	PERSON
ajfa-5486	360	4	w. h.	PERSON
ajfa-5486	360	5	h. h. j.	PERSON
ajfa-5486	360	6	2007	DATE
ajfa-5486	362	1	taiwan	GPE
ajfa-5486	363	1	36(1	CARDINAL
ajfa-5486	363	2	50-57	CARDINAL
ajfa-5486	364	1	http://dx.doi.org/10.1016/j.indmarman.2006.06.011 chung	PERSON
ajfa-5486	364	2	k., & pruitt	ORG
ajfa-5486	364	3	s. (1994	ORG
ajfa-5486	365	1	tobin	ORG
ajfa-5486	365	2	q. financial management	ORG
ajfa-5486	365	3	23(3	CARDINAL
ajfa-5486	365	4	70-74	DATE
ajfa-5486	366	1	g. t.	PERSON
ajfa-5486	366	2	2011	DATE
ajfa-5486	367	1	philippine	NORP
ajfa-5486	367	2	10(1	CARDINAL
ajfa-5486	367	3	79	CARDINAL
ajfa-5486	368	1	darrough	ORG
ajfa-5486	368	2	m. n., & harris	PERSON
ajfa-5486	368	3	t. s.	PERSON
ajfa-5486	368	4	1991	DATE
ajfa-5486	369	1	japan	GPE
ajfa-5486	370	1	119	CARDINAL
ajfa-5486	371	1	deakin	PERSON
ajfa-5486	371	2	e. b.	PERSON
ajfa-5486	371	3	1976	DATE
ajfa-5486	373	1	51(1	CARDINAL
ajfa-5486	373	2	90-96	CARDINAL
ajfa-5486	374	1	dzama, a.	PERSON
ajfa-5486	374	2	2003	DATE
ajfa-5486	375	1	2004	DATE
ajfa-5486	376	1	ioma	GPE
ajfa-5486	376	2	3(11	CARDINAL
ajfa-5486	376	3	10-12	CARDINAL
ajfa-5486	377	1	a., & hamel	ORG
ajfa-5486	377	2	1997	DATE
ajfa-5486	379	1	136(3	DATE
ajfa-5486	379	2	232	CARDINAL
ajfa-5486	380	1	erasmus	NORP
ajfa-5486	380	2	i.	PERSON
ajfa-5486	380	3	2006	DATE
ajfa-5486	381	1	eva	NORP
ajfa-5486	382	1	15(1	CARDINAL
ajfa-5486	382	2	14	CARDINAL
ajfa-5486	383	1	ezzamel	ORG
ajfa-5486	383	2	m., &	PERSON
ajfa-5486	383	3	1990	DATE
ajfa-5486	384	1	uk	GPE
ajfa-5486	385	1	journal of business finance & accounting	ORG
ajfa-5486	385	2	17(1	CARDINAL
ajfa-5486	385	3	1-29	CARDINAL
ajfa-5486	386	1	asian	NORP
ajfa-5486	386	2	finance & accounting	ORG
ajfa-5486	386	3	1946	CARDINAL
ajfa-5486	386	4	2014	DATE
ajfa-5486	386	5	6	CARDINAL
ajfa-5486	386	6	1	CARDINAL
ajfa-5486	386	7	m.	PERSON
ajfa-5486	386	8	c., & beech	ORG
ajfa-5486	386	9	a. (1987).	ORG
ajfa-5486	388	1	14(4	CARDINAL
ajfa-5486	388	2	463	CARDINAL
ajfa-5486	389	1	e. f., & french	PERSON
ajfa-5486	389	2	k. r.	PERSON
ajfa-5486	389	3	1992	DATE
ajfa-5486	391	1	47(2	CARDINAL
ajfa-5486	391	2	427	CARDINAL
ajfa-5486	392	1	j. l.	PERSON
ajfa-5486	392	2	& salvador	GPE
ajfa-5486	392	3	m. (	PERSON
ajfa-5486	392	4	2003	DATE
ajfa-5486	394	1	journal of economics	ORG
ajfa-5486	394	2	267	CARDINAL
ajfa-5486	395	1	http://dx.doi.org/10.1016/s0148-6195(03)00022-5 gapenski	ORG
ajfa-5486	395	2	l. c. (	PERSON
ajfa-5486	395	3	1996	DATE
ajfa-5486	396	1	mva	ORG
ajfa-5486	397	1	healthcare financial management	ORG
ajfa-5486	397	2	50(3	CARDINAL
ajfa-5486	397	3	56	CARDINAL
ajfa-5486	398	1	gilman	ORG
ajfa-5486	398	2	s.	PERSON
ajfa-5486	398	3	1925	DATE
ajfa-5486	400	1	new york	GPE
ajfa-5486	400	2	the ronald press company	ORG
ajfa-5486	401	1	j. l.	PERSON
ajfa-5486	401	2	1996	DATE
ajfa-5486	403	1	41	CARDINAL
ajfa-5486	405	1	x.	EVENT
ajfa-5486	405	2	2012	DATE
ajfa-5486	406	1	two	CARDINAL
ajfa-5486	407	1	12(4	CARDINAL
ajfa-5486	407	2	375-397	CARDINAL
ajfa-5486	408	1	horrigan	PERSON
ajfa-5486	408	2	j. o.	PERSON
ajfa-5486	408	3	1968	DATE
ajfa-5486	410	1	43(2	CARDINAL
ajfa-5486	410	2	284	CARDINAL
ajfa-5486	411	1	jordan	GPE
ajfa-5486	411	2	c. e.	PERSON
ajfa-5486	411	3	clark	PERSON
ajfa-5486	411	4	s. j., & smith	PERSON
ajfa-5486	411	5	w. r.	PERSON
ajfa-5486	411	6	2007	DATE
ajfa-5486	413	1	343	CARDINAL
ajfa-5486	414	1	http://dx.doi.org/10.3200/joeb.82.6.343-348 jose	PERSON
ajfa-5486	414	2	m. l.	PERSON
ajfa-5486	414	3	lancaster	GPE
ajfa-5486	414	4	j. l.	PERSON
ajfa-5486	414	5	2011	DATE
ajfa-5486	416	1	12(2	DATE
ajfa-5486	416	2	83	CARDINAL
ajfa-5486	417	1	jose	PERSON
ajfa-5486	417	2	m. l.	PERSON
ajfa-5486	417	3	nichols	PERSON
ajfa-5486	417	4	l. m.	PERSON
ajfa-5486	417	5	j. l.	PERSON
ajfa-5486	417	6	1986	DATE
ajfa-5486	419	1	33	CARDINAL
ajfa-5486	420	1	kramer	PERSON
ajfa-5486	420	2	j. k.	PERSON
ajfa-5486	420	3	j. r.	PERSON
ajfa-5486	420	4	2001	DATE
ajfa-5486	422	1	41	CARDINAL
ajfa-5486	423	1	kumar	PERSON
ajfa-5486	423	2	s., & warne	ORG
ajfa-5486	423	3	2009	DATE
ajfa-5486	424	1	indian	NORP
ajfa-5486	425	1	the iup journal	ORG
ajfa-5486	425	2	15(9	CARDINAL
ajfa-5486	425	3	63	CARDINAL
ajfa-5486	425	4	lehn	GPE
ajfa-5486	425	5	k., & makhija	ORG
ajfa-5486	425	6	a. k.	PERSON
ajfa-5486	425	7	1996	DATE
ajfa-5486	426	1	eva & mva	ORG
ajfa-5486	427	1	strategy &	ORG
ajfa-5486	427	2	24(3	CARDINAL
ajfa-5486	427	3	34	CARDINAL
ajfa-5486	428	1	b., & sunder	ORG
ajfa-5486	428	2	s. (1979	ORG
ajfa-5486	430	1	journal of accounting & economics	ORG
ajfa-5486	430	2	1(3	CARDINAL
ajfa-5486	430	3	187	CARDINAL
ajfa-5486	431	1	http://dx.doi.org/10.1016/0165-4101(79)90007-7 lindenberg	PERSON
ajfa-5486	431	2	e. b.	PERSON
ajfa-5486	431	3	s. a.	PERSON
ajfa-5486	431	4	1981	DATE
ajfa-5486	432	1	tobin	PERSON
ajfa-5486	433	1	54(1	CARDINAL
ajfa-5486	433	2	1-32	CARDINAL
ajfa-5486	434	1	http://dx.doi.org/10.1086/296120 asian journal of finance & accounting	ORG
ajfa-5486	434	2	1946	CARDINAL
ajfa-5486	434	3	2014	DATE
ajfa-5486	434	4	6	CARDINAL
ajfa-5486	434	5	1	CARDINAL
ajfa-5486	434	6	289 livingstone	PERSON
ajfa-5486	434	7	j. l.	PERSON
ajfa-5486	434	8	t.	GPE
ajfa-5486	434	9	2002	DATE
ajfa-5486	436	1	hoboken	GPE
ajfa-5486	436	2	new jersey	GPE
ajfa-5486	436	3	john wiley & sons inc	ORG
ajfa-5486	436	4	martin	PERSON
ajfa-5486	436	5	k. j.	PERSON
ajfa-5486	436	6	1996	DATE
ajfa-5486	438	1	1227-1246	CARDINAL
ajfa-5486	439	1	http://dx.doi.org/10.1111/j.1540-6261.1996.tb04068.x martin	PERSON
ajfa-5486	439	2	j. w.	PERSON
ajfa-5486	439	3	2000	DATE
ajfa-5486	441	1	boston	GPE
ajfa-5486	441	2	havard business school press	ORG
ajfa-5486	442	1	mcconnell	PERSON
ajfa-5486	442	2	j. j.	PERSON
ajfa-5486	442	3	1990	DATE
ajfa-5486	444	1	journal of financial economics	ORG
ajfa-5486	444	2	27(2	CARDINAL
ajfa-5486	444	3	595-612	CARDINAL
ajfa-5486	444	4	r. c.	PERSON
ajfa-5486	444	5	mcguigan	GPE
ajfa-5486	444	6	j. r., & kretlow	PERSON
ajfa-5486	444	7	w. j.	PERSON
ajfa-5486	444	8	1992	DATE
ajfa-5486	446	1	mason	ORG
ajfa-5486	447	1	nikolai	ORG
ajfa-5486	447	2	l., & bazley	ORG
ajfa-5486	447	3	j. (	GPE
ajfa-5486	447	4	2010	DATE
ajfa-5486	449	1	mason	ORG
ajfa-5486	450	1	r. m.	PERSON
ajfa-5486	450	2	2007	DATE
ajfa-5486	452	1	41(5	CARDINAL
ajfa-5486	452	2	673	CARDINAL
ajfa-5486	453	1	k. o.	PERSON
ajfa-5486	453	2	ehie	ORG
ajfa-5486	453	3	i. c., & strawser	PERSON
ajfa-5486	453	4	w. r.	PERSON
ajfa-5486	453	5	2012	DATE
ajfa-5486	455	1	international journal of accounting	ORG
ajfa-5486	455	2	8(2	CARDINAL
ajfa-5486	455	3	184	CARDINAL
ajfa-5486	456	1	k. g., healy	PERSON
ajfa-5486	456	2	p. m.	PERSON
ajfa-5486	456	3	bernard	PERSON
ajfa-5486	456	4	v. l.	PERSON
ajfa-5486	456	5	wright	PERSON
ajfa-5486	456	6	s.	GPE
ajfa-5486	456	7	bradbury	GPE
ajfa-5486	456	8	m., & lee	ORG
ajfa-5486	456	9	2010	DATE
ajfa-5486	457	1	4ed	ORDINAL
ajfa-5486	458	1	mason	PERSON
ajfa-5486	459	1	pandya	PERSON
ajfa-5486	459	2	a. m.	PERSON
ajfa-5486	459	3	n. v.	PERSON
ajfa-5486	459	4	1998	DATE
ajfa-5486	461	1	11(2	CARDINAL
ajfa-5486	461	2	67-81	CARDINAL
ajfa-5486	462	1	s. b.	PERSON
ajfa-5486	462	2	k. w.	PERSON
ajfa-5486	462	3	1994	DATE
ajfa-5486	464	1	1(3	CARDINAL
ajfa-5486	464	2	313	CARDINAL
ajfa-5486	465	1	salmi	GPE
ajfa-5486	465	2	t., & martikainen	ORG
ajfa-5486	465	3	1994	DATE
ajfa-5486	467	1	the finnish journal of business economics	ORG
ajfa-5486	467	2	43(4	DATE
ajfa-5486	467	3	426	CARDINAL
ajfa-5486	467	4	sandoval	GPE
ajfa-5486	467	5	e. (2001	DATE
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ajfa-5486	469	1	17(3	CARDINAL
ajfa-5486	469	2	109	CARDINAL
ajfa-5486	470	1	singh	GPE
ajfa-5486	470	2	a., & schmidgall	ORG
ajfa-5486	470	3	r. s.	PERSON
ajfa-5486	470	4	2002	DATE
ajfa-5486	472	1	journal of retail &	ORG
ajfa-5486	472	2	2(3	CARDINAL
ajfa-5486	472	3	201	CARDINAL
ajfa-5486	473	1	http://dx.doi.org/10.1057/palgrave.rlp.5090210 asian journal of finance & accounting	ORG
ajfa-5486	473	2	1946	CARDINAL
ajfa-5486	473	3	2014	DATE
ajfa-5486	473	4	6	CARDINAL
ajfa-5486	473	5	1	CARDINAL
ajfa-5486	473	6	d. e.	PERSON
ajfa-5486	473	7	1925	DATE
ajfa-5486	475	1	bostan	PERSON
ajfa-5486	476	1	ginn & company	ORG
ajfa-5486	477	1	g. h.	PERSON
ajfa-5486	477	2	becker	PERSON
ajfa-5486	477	3	s. w.	PERSON
ajfa-5486	477	4	archibald	PERSON
ajfa-5486	477	5	t. r., & beaver	GPE
ajfa-5486	477	6	w.	PERSON
ajfa-5486	477	7	1964	DATE
ajfa-5486	479	1	journal of accounting research	ORG
ajfa-5486	479	2	2(2	CARDINAL
ajfa-5486	479	3	183	CARDINAL
ajfa-5486	480	1	r., & gup	PERSON
ajfa-5486	480	2	b. e.	PERSON
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ajfa-5486	481	1	today	DATE
ajfa-5486	481	2	480	CARDINAL
ajfa-5486	481	3	john wiley & sons inc.	ORG
ajfa-5486	481	4	t. w.	GPE
ajfa-5486	481	5	t. m.	PERSON
ajfa-5486	481	6	j. j., & chintakananda	PERSON
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ajfa-5486	484	1	journal of international business studies	ORG
ajfa-5486	484	2	39(3	CARDINAL
ajfa-5486	484	3	387	CARDINAL
ajfa-5486	485	1	2009	DATE
ajfa-5486	486	1	new zealand	GPE
ajfa-5486	487	1	university of auckland business review	ORG
ajfa-5486	487	2	12(1	CARDINAL
ajfa-5486	487	3	1	CARDINAL
ajfa-5486	487	4	wall,	PERSON
ajfa-5486	487	5	a.	PERSON
ajfa-5486	487	6	1919	DATE
ajfa-5486	488	1	barometrics	ORG
ajfa-5486	489	1	federal reserve bulletine	ORG
ajfa-5486	489	2	williams	PERSON
ajfa-5486	489	3	j. r.	PERSON
ajfa-5486	489	4	2000	DATE
ajfa-5486	490	1	gaap guide	ORG
ajfa-5486	491	1	san diego	GPE
ajfa-5486	492	1	bayrakdaroglu, a., & kahraman	PERSON
ajfa-5486	492	2	2012	DATE
ajfa-5486	493	1	turkish	NORP
ajfa-5486	494	1	39(1	CARDINAL
ajfa-5486	494	2	350	CARDINAL
ajfa-5486	495	1	k. c.	PERSON
ajfa-5486	495	2	g. m. (	PERSON
ajfa-5486	495	3	2001	DATE
ajfa-5486	496	1	mva	ORG
ajfa-5486	497	1	75-87	DATE
ajfa-5486	498	1	s. d., & o'byrne	PERSON
ajfa-5486	498	2	s. f. (	PERSON
ajfa-5486	498	3	2001	DATE
ajfa-5486	500	1	martinsburg	ORG
ajfa-5486	500	2	mcgraw-hill	ORG