id	sid	eid	entity	type
ajfa-5884	1	1	microsoft	ORG
ajfa-5884	1	2	5884-21149	DATE
ajfa-5884	1	3	asian journal of finance & accounting	ORG
ajfa-5884	1	4	1946	CARDINAL
ajfa-5884	1	5	2014	DATE
ajfa-5884	1	6	6	CARDINAL
ajfa-5884	1	7	2	CARDINAL
ajfa-5884	1	8	216	CARDINAL
ajfa-5884	1	9	mohamed rachid ouezzani departement	PERSON
ajfa-5884	1	10	morocco	GPE
ajfa-5884	1	11	youssef alami departement	PERSON
ajfa-5884	1	12	morocco	GPE
ajfa-5884	1	13	june 28, 2014	DATE
ajfa-5884	1	14	oct. 4, 2014	DATE
ajfa-5884	1	15	december 1, 2014	DATE
ajfa-5884	1	16	the last two decades	DATE
ajfa-5884	1	17	at least one	CARDINAL
ajfa-5884	2	1	zeef	PERSON
ajfa-5884	2	2	2010	DATE
ajfa-5884	2	3	four	CARDINAL
ajfa-5884	3	1	israel	GPE
ajfa-5884	3	2	south africa	GPE
ajfa-5884	3	3	canada	GPE
ajfa-5884	3	4	australia	GPE
ajfa-5884	3	5	the european union	ORG
ajfa-5884	3	6	switzerland	GPE
ajfa-5884	3	7	china	GPE
ajfa-5884	6	1	six	CARDINAL
ajfa-5884	8	1	asian	NORP
ajfa-5884	8	2	finance & accounting	ORG
ajfa-5884	8	3	1946	CARDINAL
ajfa-5884	8	4	2014	DATE
ajfa-5884	9	1	6	CARDINAL
ajfa-5884	9	2	2	CARDINAL
ajfa-5884	9	3	217	CARDINAL
ajfa-5884	10	1	asian	NORP
ajfa-5884	10	2	finance & accounting	ORG
ajfa-5884	10	3	1946	CARDINAL
ajfa-5884	10	4	2014	DATE
ajfa-5884	10	5	6	CARDINAL
ajfa-5884	10	6	2	CARDINAL
ajfa-5884	10	7	218 1	CARDINAL
ajfa-5884	12	1	the ifrs foundation	ORG
ajfa-5884	12	2	115	CARDINAL
ajfa-5884	12	3	at least one	CARDINAL
ajfa-5884	13	1	every year	DATE
ajfa-5884	14	1	the european union	ORG
ajfa-5884	14	2	1606/2002	DATE
ajfa-5884	15	1	the european union	ORG
ajfa-5884	17	1	the european union	ORG
ajfa-5884	18	1	the european union	ORG
ajfa-5884	19	1	the european union	ORG
ajfa-5884	24	1	zeef	PERSON
ajfa-5884	24	2	two	CARDINAL
ajfa-5884	25	1	2010	DATE
ajfa-5884	25	2	3	CARDINAL
ajfa-5884	25	3	first	ORDINAL
ajfa-5884	25	4	second	ORDINAL
ajfa-5884	27	1	zeef	ORG
ajfa-5884	27	2	2008, 2010	DATE
ajfa-5884	27	3	first	ORDINAL
ajfa-5884	29	1	1995	DATE
ajfa-5884	30	1	asian	NORP
ajfa-5884	30	2	finance & accounting	ORG
ajfa-5884	30	3	1946	CARDINAL
ajfa-5884	30	4	2014	DATE
ajfa-5884	30	5	6	CARDINAL
ajfa-5884	30	6	2	CARDINAL
ajfa-5884	30	7	third	ORDINAL
ajfa-5884	31	1	fourth	ORDINAL
ajfa-5884	32	1	six	CARDINAL
ajfa-5884	35	1	2	CARDINAL
ajfa-5884	35	2	2.1	CARDINAL
ajfa-5884	37	1	gelard gilbert	PERSON
ajfa-5884	38	1	the ifrs foundation	ORG
ajfa-5884	39	1	122	CARDINAL
ajfa-5884	39	2	2014	DATE
ajfa-5884	40	1	today	DATE
ajfa-5884	40	2	more than 115	CARDINAL
ajfa-5884	41	1	122	CARDINAL
ajfa-5884	41	2	101	CARDINAL
ajfa-5884	42	1	australia	GPE
ajfa-5884	42	2	new zealand	GPE
ajfa-5884	42	3	hong kong	GPE
ajfa-5884	43	1	two	CARDINAL
ajfa-5884	43	2	indonesia	GPE
ajfa-5884	43	3	thailand	GPE
ajfa-5884	44	1	101	CARDINAL
ajfa-5884	44	2	10	CARDINAL
ajfa-5884	44	3	india	GPE
ajfa-5884	44	4	japan	GPE
ajfa-5884	44	5	switzerland	GPE
ajfa-5884	44	6	singapore	GPE
ajfa-5884	45	1	saudi arabia	GPE
ajfa-5884	45	2	uzbekistan	GPE
ajfa-5884	47	1	8,000	CARDINAL
ajfa-5884	47	2	europe	LOC
ajfa-5884	47	3	u.s.	GPE
ajfa-5884	50	1	over 90%	PERCENT
ajfa-5884	50	2	101	CARDINAL
ajfa-5884	51	1	the ifrs foundation	ORG
ajfa-5884	51	2	57	CARDINAL
ajfa-5884	51	3	122	CARDINAL
ajfa-5884	51	4	16	CARDINAL
ajfa-5884	52	1	the ifrs foundation	ORG
ajfa-5884	53	1	europe	LOC
ajfa-5884	53	2	39	CARDINAL
ajfa-5884	53	3	iasb	DATE
ajfa-5884	53	4	gilbert gelard	PERSON
ajfa-5884	54	1	the asian journal of finance & accounting	ORG
ajfa-5884	54	2	1946	CARDINAL
ajfa-5884	54	3	2014	DATE
ajfa-5884	54	4	6	CARDINAL
ajfa-5884	54	5	2	CARDINAL
ajfa-5884	54	6	the ifrs foundation	ORG
ajfa-5884	55	1	zeef	PERSON
ajfa-5884	55	2	2010	DATE
ajfa-5884	55	3	four	CARDINAL
ajfa-5884	56	1	south africa	GPE
ajfa-5884	56	2	israel	GPE
ajfa-5884	59	1	second	ORDINAL
ajfa-5884	60	1	3	CARDINAL
ajfa-5884	60	2	first	ORDINAL
ajfa-5884	62	1	canada	GPE
ajfa-5884	63	1	second	ORDINAL
ajfa-5884	64	1	australia	GPE
ajfa-5884	64	2	new zealand	GPE
ajfa-5884	65	1	third	ORDINAL
ajfa-5884	67	1	third	ORDINAL
ajfa-5884	67	2	switzerland	GPE
ajfa-5884	70	1	fourth	ORDINAL
ajfa-5884	73	1	china	GPE
ajfa-5884	75	1	south africa	GPE
ajfa-5884	75	2	israel	GPE
ajfa-5884	75	3	1st	ORDINAL
ajfa-5884	75	4	january 2005	DATE
ajfa-5884	75	5	canada	GPE
ajfa-5884	75	6	1st	ORDINAL
ajfa-5884	76	1	the last year	DATE
ajfa-5884	77	1	china	GPE
ajfa-5884	77	2	chinese	NORP
ajfa-5884	77	3	1st	ORDINAL
ajfa-5884	77	4	the last year	DATE
ajfa-5884	78	1	asian journal of finance & accounting	ORG
ajfa-5884	78	2	1946	CARDINAL
ajfa-5884	78	3	2014	DATE
ajfa-5884	79	1	6	CARDINAL
ajfa-5884	79	2	2	CARDINAL
ajfa-5884	79	3	221	CARDINAL
ajfa-5884	79	4	1	CARDINAL
ajfa-5884	79	5	1	CARDINAL
ajfa-5884	79	6	zeff	ORG
ajfa-5884	79	7	2010	DATE
ajfa-5884	80	1	four	CARDINAL
ajfa-5884	80	2	3	CARDINAL
ajfa-5884	82	1	2.2	CARDINAL
ajfa-5884	83	1	fischer	PERSON
ajfa-5884	83	2	1911	DATE
ajfa-5884	84	1	two	CARDINAL
ajfa-5884	85	1	2.2.1	CARDINAL
ajfa-5884	88	1	two	CARDINAL
ajfa-5884	91	1	fisher	ORG
ajfa-5884	91	2	1911	DATE
ajfa-5884	91	3	1933	DATE
ajfa-5884	91	4	1946	DATE
ajfa-5884	92	1	easton et al	ORG
ajfa-5884	93	1	1992	DATE
ajfa-5884	94	1	asian	NORP
ajfa-5884	94	2	finance & accounting	ORG
ajfa-5884	94	3	1946	CARDINAL
ajfa-5884	94	4	2014	DATE
ajfa-5884	95	1	6	CARDINAL
ajfa-5884	95	2	2	CARDINAL
ajfa-5884	95	3	222	CARDINAL
ajfa-5884	100	1	al	PERSON
ajfa-5884	100	2	1980, 1989	DATE
ajfa-5884	100	3	collins	PERSON
ajfa-5884	100	4	kothari	PERSON
ajfa-5884	100	5	1989	DATE
ajfa-5884	101	1	three	CARDINAL
ajfa-5884	102	1	second	ORDINAL
ajfa-5884	104	1	1995	DATE
ajfa-5884	104	2	1995	DATE
ajfa-5884	104	3	1938	DATE
ajfa-5884	105	1	two	CARDINAL
ajfa-5884	105	2	first	ORDINAL
ajfa-5884	105	3	second	ORDINAL
ajfa-5884	107	1	2002	DATE
ajfa-5884	108	1	walker (	ORG
ajfa-5884	108	2	1997	DATE
ajfa-5884	109	1	two	CARDINAL
ajfa-5884	109	2	first	ORDINAL
ajfa-5884	111	1	second	ORDINAL
ajfa-5884	114	1	first	ORDINAL
ajfa-5884	114	2	1995	DATE
ajfa-5884	114	3	1995	DATE
ajfa-5884	116	1	bernard (1995	ORG
ajfa-5884	117	1	asian journal of finance & accounting	ORG
ajfa-5884	117	2	1946	CARDINAL
ajfa-5884	117	3	2014	DATE
ajfa-5884	118	1	6	CARDINAL
ajfa-5884	118	2	2	CARDINAL
ajfa-5884	118	3	223 2.2.2	CARDINAL
ajfa-5884	123	1	fed	ORG
ajfa-5884	124	1	1994	DATE
ajfa-5884	126	1	walker	ORG
ajfa-5884	126	2	1988	DATE
ajfa-5884	126	3	jensen 1976	PERSON
ajfa-5884	126	4	11	CARDINAL
ajfa-5884	127	1	three	CARDINAL
ajfa-5884	127	2	first	ORDINAL
ajfa-5884	127	3	70s	DATE
ajfa-5884	127	4	80s	DATE
ajfa-5884	128	1	second	ORDINAL
ajfa-5884	128	2	the late of the 80s	DATE
ajfa-5884	130	1	third	ORDINAL
ajfa-5884	130	2	1988	DATE
ajfa-5884	131	1	2.2.3	CARDINAL
ajfa-5884	134	1	1968	DATE
ajfa-5884	134	2	1972	DATE
ajfa-5884	137	1	90%	PERCENT
ajfa-5884	137	2	1	CARDINAL
ajfa-5884	138	1	asian	NORP
ajfa-5884	138	2	finance & accounting	ORG
ajfa-5884	138	3	1946	CARDINAL
ajfa-5884	138	4	2014	DATE
ajfa-5884	139	1	6	CARDINAL
ajfa-5884	139	2	2	CARDINAL
ajfa-5884	139	3	224	CARDINAL
ajfa-5884	139	4	1	CARDINAL
ajfa-5884	139	5	bernard (1995) 1978-1993 united states	ORG
ajfa-5884	139	6	670	CARDINAL
ajfa-5884	139	7	712	CARDINAL
ajfa-5884	140	1	29%<r²<68%	PERCENT
ajfa-5884	140	2	frankel & lee (	ORG
ajfa-5884	140	3	1996) 1987	DATE
ajfa-5884	140	4	1994	DATE
ajfa-5884	140	5	20	CARDINAL
ajfa-5884	140	6	24909	DATE
ajfa-5884	140	7	1998) 1987 1996	DATE
ajfa-5884	140	8	6	CARDINAL
ajfa-5884	140	9	3655	CARDINAL
ajfa-5884	140	10	16%<r²<90 %	PERCENT
ajfa-5884	141	1	1999	DATE
ajfa-5884	141	2	1976	DATE
ajfa-5884	141	3	1995	DATE
ajfa-5884	141	4	50133	DATE
ajfa-5884	141	5	8%<r²<40%	PERCENT
ajfa-5884	141	6	2000) 1992	DATE
ajfa-5884	141	7	1996	DATE
ajfa-5884	141	8	canada	GPE
ajfa-5884	141	9	2 090	CARDINAL
ajfa-5884	141	10	53%<r²<68%	PERCENT
ajfa-5884	141	11	francis & al	ORG
ajfa-5884	142	1	2000) 1989	DATE
ajfa-5884	142	2	1993	DATE
ajfa-5884	142	3	2 907	CARDINAL
ajfa-5884	142	4	2002) 1976	DATE
ajfa-5884	142	5	1997	DATE
ajfa-5884	142	6	222	CARDINAL
ajfa-5884	142	7	52%	PERCENT
ajfa-5884	143	1	76 %	PERCENT
ajfa-5884	143	2	1	CARDINAL
ajfa-5884	146	1	3	CARDINAL
ajfa-5884	147	1	the european union	ORG
ajfa-5884	150	1	asian	NORP
ajfa-5884	150	2	finance & accounting	ORG
ajfa-5884	150	3	1946	CARDINAL
ajfa-5884	150	4	2014	DATE
ajfa-5884	150	5	6	CARDINAL
ajfa-5884	150	6	2	CARDINAL
ajfa-5884	151	1	south-africa	LOC
ajfa-5884	151	2	israel	GPE
ajfa-5884	151	3	canada	GPE
ajfa-5884	151	4	australia	GPE
ajfa-5884	151	5	the european union	ORG
ajfa-5884	151	6	switzerland	GPE
ajfa-5884	151	7	china	GPE
ajfa-5884	152	1	2009	DATE
ajfa-5884	152	2	14	CARDINAL
ajfa-5884	152	3	european	NORP
ajfa-5884	153	1	2008	DATE
ajfa-5884	153	2	australian	NORP
ajfa-5884	153	3	2011	DATE
ajfa-5884	153	4	first	ORDINAL
ajfa-5884	154	1	1996	DATE
ajfa-5884	154	2	swiss	NORP
ajfa-5884	154	3	kim	PERSON
ajfa-5884	154	4	german	NORP
ajfa-5884	154	5	healy	PERSON
ajfa-5884	154	6	2000	DATE
ajfa-5884	154	7	chinese	NORP
ajfa-5884	154	8	second	ORDINAL
ajfa-5884	155	1	4	CARDINAL
ajfa-5884	156	1	4.1	CARDINAL
ajfa-5884	156	2	six	CARDINAL
ajfa-5884	158	1	israel	GPE
ajfa-5884	158	2	canada	GPE
ajfa-5884	158	3	hong kong	GPE
ajfa-5884	158	4	france	GPE
ajfa-5884	158	5	switzerland	GPE
ajfa-5884	158	6	china	GPE
ajfa-5884	160	1	13 years	DATE
ajfa-5884	160	2	2000	DATE
ajfa-5884	160	3	2012	DATE
ajfa-5884	161	1	asian	NORP
ajfa-5884	161	2	finance & accounting	ORG
ajfa-5884	161	3	1946	CARDINAL
ajfa-5884	161	4	2014	DATE
ajfa-5884	161	5	6	CARDINAL
ajfa-5884	161	6	2	CARDINAL
ajfa-5884	161	7	226	CARDINAL
ajfa-5884	163	1	2	CARDINAL
ajfa-5884	164	1	israel	GPE
ajfa-5884	164	2	canada	GPE
ajfa-5884	164	3	hong kong	GPE
ajfa-5884	164	4	88 399	CARDINAL
ajfa-5884	164	5	2	CARDINAL
ajfa-5884	164	6	3674 16451 7842	DATE
ajfa-5884	164	7	3432 15561 7449	DATE
ajfa-5884	164	8	united kingdom	GPE
ajfa-5884	164	9	switzerland	GPE
ajfa-5884	164	10	china	GPE
ajfa-5884	164	11	200	CARDINAL
ajfa-5884	164	12	53 651	CARDINAL
ajfa-5884	164	13	7954 2145 21623	DATE
ajfa-5884	164	14	7800	CARDINAL
ajfa-5884	164	15	1582	CARDINAL
ajfa-5884	164	16	59689	DATE
ajfa-5884	164	17	1	CARDINAL
ajfa-5884	164	18	56935	CARDINAL
ajfa-5884	164	19	3	CARDINAL
ajfa-5884	164	20	the end of period	DATE
ajfa-5884	164	21	asian	NORP
ajfa-5884	164	22	finance & accounting	ORG
ajfa-5884	164	23	1946	CARDINAL
ajfa-5884	164	24	2014	DATE
ajfa-5884	164	25	6	CARDINAL
ajfa-5884	164	26	2	CARDINAL
ajfa-5884	164	27	227	CARDINAL
ajfa-5884	164	28	3	CARDINAL
ajfa-5884	164	29	st.	GPE
ajfa-5884	164	30	max	PERSON
ajfa-5884	165	1	israel	GPE
ajfa-5884	165	2	eps bvs 88	DATE
ajfa-5884	165	3	8.5 2,12 3,12 3,43	QUANTITY
ajfa-5884	165	4	4.3	CARDINAL
ajfa-5884	165	5	614 7784	CARDINAL
ajfa-5884	165	6	0.7 4.1 11	MONEY
ajfa-5884	165	7	3.1	CARDINAL
ajfa-5884	165	8	3.23	CARDINAL
ajfa-5884	165	9	4.2 1.9 3.7	QUANTITY
ajfa-5884	165	10	6.9	CARDINAL
ajfa-5884	165	11	7.6 4.1 0.06 0.09 0.08 0.04 0.06 0.01	QUANTITY
ajfa-5884	165	12	1032 8451 4384	DATE
ajfa-5884	165	13	hong kong	GPE
ajfa-5884	166	1	191	CARDINAL
ajfa-5884	166	2	191	CARDINAL
ajfa-5884	166	3	191	CARDINAL
ajfa-5884	166	4	191	CARDINAL
ajfa-5884	166	5	2.9	CARDINAL
ajfa-5884	166	6	4.9 4.1	CARDINAL
ajfa-5884	167	1	3.7	CARDINAL
ajfa-5884	167	2	1245 9784 8674	DATE
ajfa-5884	167	3	9478	DATE
ajfa-5884	167	4	u.k.	GPE
ajfa-5884	168	1	200	CARDINAL
ajfa-5884	168	2	200	CARDINAL
ajfa-5884	168	3	0.3 1 0.2 0.0	QUANTITY
ajfa-5884	168	4	3.3 1.8 2.0	QUANTITY
ajfa-5884	168	5	2.1 1.6 2.3	QUANTITY
ajfa-5884	168	6	614	CARDINAL
ajfa-5884	168	7	7798	DATE
ajfa-5884	168	8	switzerland	GPE
ajfa-5884	168	9	0.7 11 12 0.6	QUANTITY
ajfa-5884	168	10	0.11	CARDINAL
ajfa-5884	168	11	4.11	CARDINAL
ajfa-5884	168	12	784 7845	DATE
ajfa-5884	168	13	china p	ORG
ajfa-5884	169	1	3.4	CARDINAL
ajfa-5884	169	2	754 9457	CARDINAL
ajfa-5884	169	3	4.2	CARDINAL
ajfa-5884	170	1	1995	DATE
ajfa-5884	170	2	1995	DATE
ajfa-5884	171	1	asian	NORP
ajfa-5884	171	2	finance & accounting	ORG
ajfa-5884	171	3	1946	CARDINAL
ajfa-5884	171	4	2014	DATE
ajfa-5884	171	5	6	CARDINAL
ajfa-5884	171	6	2	CARDINAL
ajfa-5884	171	7	228	CARDINAL
ajfa-5884	176	1	1	CARDINAL
ajfa-5884	176	2	2	CARDINAL
ajfa-5884	176	3	the end of year	DATE
ajfa-5884	176	4	year	DATE
ajfa-5884	176	5	year t	DATE
ajfa-5884	176	6	0	CARDINAL
ajfa-5884	176	7	1	CARDINAL
ajfa-5884	176	8	year	DATE
ajfa-5884	176	9	1	CARDINAL
ajfa-5884	177	1	2	CARDINAL
ajfa-5884	178	1	5	CARDINAL
ajfa-5884	181	1	5.1	CARDINAL
ajfa-5884	182	1	1	CARDINAL
ajfa-5884	183	1	three years	DATE
ajfa-5884	184	1	canada	GPE
ajfa-5884	185	1	2011	DATE
ajfa-5884	185	2	canada	GPE
ajfa-5884	185	3	the previous year	DATE
ajfa-5884	186	1	asian journal of finance & accounting	ORG
ajfa-5884	186	2	1946	CARDINAL
ajfa-5884	186	3	2014	DATE
ajfa-5884	187	1	6	CARDINAL
ajfa-5884	187	2	2	CARDINAL
ajfa-5884	187	3	229	CARDINAL
ajfa-5884	187	4	between 73% and 78%	PERCENT
ajfa-5884	187	5	between 602 and 624	CARDINAL
ajfa-5884	187	6	the years 2010, 2011	DATE
ajfa-5884	187	7	2012	DATE
ajfa-5884	189	1	three	CARDINAL
ajfa-5884	189	2	1%	PERCENT
ajfa-5884	189	3	the three years	DATE
ajfa-5884	189	4	2010, 2011	DATE
ajfa-5884	189	5	2012	DATE
ajfa-5884	193	1	4	CARDINAL
ajfa-5884	194	1	+ eit	DATE
ajfa-5884	194	2	2010 2011 2012	DATE
ajfa-5884	199	1	621,94	CARDINAL
ajfa-5884	199	2	1,41200	CARDINAL
ajfa-5884	199	3	5.2	CARDINAL
ajfa-5884	200	1	2	CARDINAL
ajfa-5884	201	1	the united kingdom	GPE
ajfa-5884	201	2	hong kong	GPE
ajfa-5884	201	3	israel	GPE
ajfa-5884	202	1	israel	GPE
ajfa-5884	202	2	honk kong	GPE
ajfa-5884	202	3	united kingdom	GPE
ajfa-5884	202	4	switzerland	GPE
ajfa-5884	202	5	asian	NORP
ajfa-5884	202	6	finance & accounting	ORG
ajfa-5884	202	7	1946	CARDINAL
ajfa-5884	202	8	2014	DATE
ajfa-5884	203	1	6	CARDINAL
ajfa-5884	203	2	2	CARDINAL
ajfa-5884	203	3	230	CARDINAL
ajfa-5884	203	4	the years	DATE
ajfa-5884	204	1	between 49% and 91%	PERCENT
ajfa-5884	205	1	israel	GPE
ajfa-5884	205	2	honk kong	GPE
ajfa-5884	205	3	united kingdom	GPE
ajfa-5884	205	4	switzerland	GPE
ajfa-5884	206	1	canada	GPE
ajfa-5884	207	1	china	GPE
ajfa-5884	207	2	5	CARDINAL
ajfa-5884	207	3	2	CARDINAL
ajfa-5884	207	4	2000 2001 2002	DATE
ajfa-5884	207	5	2009	DATE
ajfa-5884	207	6	2011	DATE
ajfa-5884	207	7	2012	DATE
ajfa-5884	208	1	israel	GPE
ajfa-5884	208	2	d.p.	GPE
ajfa-5884	209	1	48%	PERCENT
ajfa-5884	209	2	39%	PERCENT
ajfa-5884	209	3	34%	PERCENT
ajfa-5884	209	4	41%	PERCENT
ajfa-5884	209	5	39%	PERCENT
ajfa-5884	209	6	41%	PERCENT
ajfa-5884	209	7	36%	PERCENT
ajfa-5884	209	8	84%	PERCENT
ajfa-5884	209	9	69%	PERCENT
ajfa-5884	209	10	74%	PERCENT
ajfa-5884	209	11	67%	PERCENT
ajfa-5884	209	12	89%	PERCENT
ajfa-5884	209	13	86%	PERCENT
ajfa-5884	209	14	canada	GPE
ajfa-5884	209	15	39%	PERCENT
ajfa-5884	209	16	23%	PERCENT
ajfa-5884	209	17	56%	PERCENT
ajfa-5884	209	18	37%	PERCENT
ajfa-5884	209	19	25%	PERCENT
ajfa-5884	209	20	60%	PERCENT
ajfa-5884	209	21	44%* 85%	PERCENT
ajfa-5884	209	22	96%	PERCENT
ajfa-5884	209	23	95%* 89%	PERCENT
ajfa-5884	209	24	80%	PERCENT
ajfa-5884	209	25	84%	PERCENT
ajfa-5884	209	26	hong kong f.c	GPE
ajfa-5884	209	27	0,2%	PERCENT
ajfa-5884	209	28	0,1%	PERCENT
ajfa-5884	209	29	3%	PERCENT
ajfa-5884	209	30	1%	PERCENT
ajfa-5884	209	31	4%	PERCENT
ajfa-5884	209	32	1%	PERCENT
ajfa-5884	209	33	3%	PERCENT
ajfa-5884	209	34	9%	PERCENT
ajfa-5884	209	35	83%	PERCENT
ajfa-5884	209	36	73%	PERCENT
ajfa-5884	209	37	78%	PERCENT
ajfa-5884	209	38	49%	PERCENT
ajfa-5884	209	39	58%	PERCENT
ajfa-5884	209	40	united kingdom i.d	PERSON
ajfa-5884	209	41	0,2%	PERCENT
ajfa-5884	209	42	0,8%	PERCENT
ajfa-5884	209	43	0,3%	PERCENT
ajfa-5884	209	44	0,4%	PERCENT
ajfa-5884	209	45	1,7%	PERCENT
ajfa-5884	209	46	92%	PERCENT
ajfa-5884	209	47	94%	PERCENT
ajfa-5884	209	48	91%	PERCENT
ajfa-5884	209	49	92%	PERCENT
ajfa-5884	209	50	63%	PERCENT
ajfa-5884	209	51	84%	PERCENT
ajfa-5884	209	52	72%	PERCENT
ajfa-5884	209	53	70%	PERCENT
ajfa-5884	209	54	switzerland	GPE
ajfa-5884	209	55	46%	PERCENT
ajfa-5884	209	56	41%	PERCENT
ajfa-5884	209	57	57%	PERCENT
ajfa-5884	209	58	43%	PERCENT
ajfa-5884	209	59	49%	PERCENT
ajfa-5884	209	60	34%	PERCENT
ajfa-5884	209	61	46%	PERCENT
ajfa-5884	209	62	37%	PERCENT
ajfa-5884	209	63	91%* 85%	PERCENT
ajfa-5884	209	64	80%	PERCENT
ajfa-5884	209	65	75%	PERCENT
ajfa-5884	211	1	china	GPE
ajfa-5884	211	2	88%	PERCENT
ajfa-5884	211	3	96%	PERCENT
ajfa-5884	211	4	98%	PERCENT
ajfa-5884	211	5	95%	PERCENT
ajfa-5884	212	1	96%	PERCENT
ajfa-5884	212	2	94%	PERCENT
ajfa-5884	212	3	88%	PERCENT
ajfa-5884	212	4	53%	PERCENT
ajfa-5884	212	5	91%	PERCENT
ajfa-5884	212	6	83%	PERCENT
ajfa-5884	212	7	82%	PERCENT
ajfa-5884	212	8	73%	PERCENT
ajfa-5884	215	1	1%	PERCENT
ajfa-5884	216	1	i.c.	PERSON
ajfa-5884	216	2	5	CARDINAL
ajfa-5884	216	3	two	CARDINAL
ajfa-5884	217	1	israel	GPE
ajfa-5884	217	2	hong kong	GPE
ajfa-5884	217	3	united kingdom	GPE
ajfa-5884	217	4	switzerland	GPE
ajfa-5884	218	1	china	GPE
ajfa-5884	219	1	canada	GPE
ajfa-5884	220	1	asian	NORP
ajfa-5884	220	2	finance & accounting	ORG
ajfa-5884	220	3	1946	CARDINAL
ajfa-5884	220	4	2014	DATE
ajfa-5884	221	1	6	CARDINAL
ajfa-5884	221	2	2	CARDINAL
ajfa-5884	221	3	231	CARDINAL
ajfa-5884	221	4	2	CARDINAL
ajfa-5884	221	5	ifrs asian journal of finance & accounting	ORG
ajfa-5884	221	6	1946	CARDINAL
ajfa-5884	221	7	2014	DATE
ajfa-5884	222	1	6	CARDINAL
ajfa-5884	222	2	2	CARDINAL
ajfa-5884	222	3	232	CARDINAL
ajfa-5884	222	4	6	CARDINAL
ajfa-5884	222	5	israel	GPE
ajfa-5884	225	1	r2 d. w. b0 t	PERSON
ajfa-5884	230	1	1,47 1,32	DATE
ajfa-5884	230	2	48%	PERCENT
ajfa-5884	230	3	1,24 2001	DATE
ajfa-5884	230	4	14,15 0,0000	QUANTITY
ajfa-5884	230	5	39%	PERCENT
ajfa-5884	230	6	1,83 2002	DATE
ajfa-5884	231	1	138,30 0,0000	PERCENT
ajfa-5884	232	1	34%	PERCENT
ajfa-5884	232	2	1,74 2003	DATE
ajfa-5884	232	3	0,0630	CARDINAL
ajfa-5884	232	4	41%	PERCENT
ajfa-5884	232	5	1,84 2004	DATE
ajfa-5884	232	6	0,9400	CARDINAL
ajfa-5884	235	1	39%	PERCENT
ajfa-5884	235	2	1,86 2005	DATE
ajfa-5884	236	1	-1,10	ORG
ajfa-5884	237	1	3,21 4,77	QUANTITY
ajfa-5884	238	1	41%	PERCENT
ajfa-5884	238	2	1,24 2006	DATE
ajfa-5884	239	1	4,42 2,00	QUANTITY
ajfa-5884	240	1	1,47 3,95 0,0010	CARDINAL
ajfa-5884	240	2	36%	PERCENT
ajfa-5884	240	3	1,43 2007	DATE
ajfa-5884	240	4	2,23 0,0290 6,06	TIME
ajfa-5884	240	5	84%	PERCENT
ajfa-5884	240	6	2,47 2008	DATE
ajfa-5884	241	1	2,25 2,83 0,0056	MONEY
ajfa-5884	241	2	69%	PERCENT
ajfa-5884	241	3	74%	PERCENT
ajfa-5884	241	4	1,97 2010	DATE
ajfa-5884	241	5	2,41 0,0950 1,64 0,54	QUANTITY
ajfa-5884	241	6	2,14	CARDINAL
ajfa-5884	241	7	67%	PERCENT
ajfa-5884	241	8	1,64 2011	DATE
ajfa-5884	241	9	1,54	CARDINAL
ajfa-5884	241	10	89%	PERCENT
ajfa-5884	241	11	2,07 2012	DATE
ajfa-5884	243	1	86%	PERCENT
ajfa-5884	243	2	2,01 µ before	DATE
ajfa-5884	243	3	39,71%	PERCENT
ajfa-5884	243	4	7	CARDINAL
ajfa-5884	243	5	canada	GPE
ajfa-5884	244	1	r2 d. w. b0 t	PERSON
ajfa-5884	246	1	2000	DATE
ajfa-5884	246	2	3,47 0,0001	LAW
ajfa-5884	247	1	39%	PERCENT
ajfa-5884	247	2	2,00 2001	DATE
ajfa-5884	251	1	23%	PERCENT
ajfa-5884	251	2	2,01 2002	DATE
ajfa-5884	251	3	2,50 6,04	QUANTITY
ajfa-5884	254	1	56%	PERCENT
ajfa-5884	254	2	1,98 2003 3,95	DATE
ajfa-5884	256	1	37%	PERCENT
ajfa-5884	256	2	2,00 2004	DATE
ajfa-5884	256	3	6,28	CARDINAL
ajfa-5884	257	1	25%	PERCENT
ajfa-5884	257	2	2,02 2005	DATE
ajfa-5884	257	3	4,80 5,89 0,0000	QUANTITY
ajfa-5884	257	4	60%	PERCENT
ajfa-5884	257	5	2,02 2006	DATE
ajfa-5884	258	1	1,30 5,73	QUANTITY
ajfa-5884	259	1	44%	PERCENT
ajfa-5884	259	2	2,01 2007	DATE
ajfa-5884	259	3	4,90	CARDINAL
ajfa-5884	261	1	85%	PERCENT
ajfa-5884	261	2	1,87 2008	DATE
ajfa-5884	262	1	6,02	CARDINAL
ajfa-5884	264	1	96%	PERCENT
ajfa-5884	264	2	2,11 2009	DATE
ajfa-5884	267	1	95%	PERCENT
ajfa-5884	267	2	1,67 2010	DATE
ajfa-5884	268	1	89%	PERCENT
ajfa-5884	268	2	1,64 2011	DATE
ajfa-5884	269	1	1,60 5,57	MONEY
ajfa-5884	270	1	80%	PERCENT
ajfa-5884	270	2	1,74 2012	DATE
ajfa-5884	270	3	0,97	DATE
ajfa-5884	271	1	30,54	CARDINAL
ajfa-5884	271	2	84%	PERCENT
ajfa-5884	271	3	1,75	CARDINAL
ajfa-5884	271	4	80,25%	PERCENT
ajfa-5884	271	5	84,33%	PERCENT
ajfa-5884	271	6	years 2006,	DATE
ajfa-5884	271	7	2007	DATE
ajfa-5884	271	8	2008	DATE
ajfa-5884	271	9	2009	DATE
ajfa-5884	271	10	3 years	DATE
ajfa-5884	272	1	asian journal of finance & accounting	ORG
ajfa-5884	272	2	1946	CARDINAL
ajfa-5884	272	3	2014	DATE
ajfa-5884	272	4	6	CARDINAL
ajfa-5884	272	5	2	CARDINAL
ajfa-5884	272	6	8	CARDINAL
ajfa-5884	273	1	hong kong	GPE
ajfa-5884	274	1	r2 d. w. b0 t	PERSON
ajfa-5884	276	1	2000	DATE
ajfa-5884	277	1	0,9660 6,12 0,94	QUANTITY
ajfa-5884	280	1	0,20%	PERCENT
ajfa-5884	280	2	2,12 2001	DATE
ajfa-5884	281	1	12,21	CARDINAL
ajfa-5884	281	2	0,9700 2,45 2,94 0,0000 0,44	MONEY
ajfa-5884	282	1	1,97 2002	DATE
ajfa-5884	282	2	2,89 1,95 0,000	MONEY
ajfa-5884	282	3	3%	PERCENT
ajfa-5884	282	4	1,84 2003	DATE
ajfa-5884	285	1	1%	PERCENT
ajfa-5884	285	2	1,34 2004 -1,24 -0,06	DATE
ajfa-5884	290	1	4%	PERCENT
ajfa-5884	290	2	1,86 2005 -1,32	DATE
ajfa-5884	294	1	1%	PERCENT
ajfa-5884	294	2	1,54 2006	DATE
ajfa-5884	294	3	0,0350	CARDINAL
ajfa-5884	294	4	9,12	DATE
ajfa-5884	295	1	3%	PERCENT
ajfa-5884	295	2	1,63 2007	DATE
ajfa-5884	296	1	9%	PERCENT
ajfa-5884	296	2	1,48 2008	DATE
ajfa-5884	296	3	1,36	CARDINAL
ajfa-5884	296	4	2,74 3,41 0,0000 548,01 0,0000	QUANTITY
ajfa-5884	296	5	83%	PERCENT
ajfa-5884	296	6	2,21 2009	DATE
ajfa-5884	296	7	3,21 2,76 0,0060	QUANTITY
ajfa-5884	297	1	73%	PERCENT
ajfa-5884	297	2	2,01 2010	DATE
ajfa-5884	297	3	1,64 0,1160 2,31 2,93	QUANTITY
ajfa-5884	297	4	1,75 5,15 0,0000 468,10	QUANTITY
ajfa-5884	298	1	78%	PERCENT
ajfa-5884	298	2	2,07 2011	DATE
ajfa-5884	298	3	3,24 2,12 0,0460 1,45 3,64 0,0000 2,13 10,27 0,0000 142,12	QUANTITY
ajfa-5884	298	4	49%	PERCENT
ajfa-5884	298	5	3,45 0,88	CARDINAL
ajfa-5884	299	1	58%	PERCENT
ajfa-5884	299	2	2,34	CARDINAL
ajfa-5884	299	3	2,66%	PERCENT
ajfa-5884	299	4	68,2%	PERCENT
ajfa-5884	299	5	9	CARDINAL
ajfa-5884	299	6	united kingdom	GPE
ajfa-5884	301	1	r2 d. w. b0 t	PERSON
ajfa-5884	304	1	ni te	PERSON
ajfa-5884	305	1	1,34 0,24	QUANTITY
ajfa-5884	307	1	0,20%	PERCENT
ajfa-5884	310	1	1,21	DATE
ajfa-5884	310	2	0,80%	PERCENT
ajfa-5884	315	1	0,30%	PERCENT
ajfa-5884	315	2	1,94 2003 3,95	DATE
ajfa-5884	316	1	0,0000	CARDINAL
ajfa-5884	317	1	0,40%	PERCENT
ajfa-5884	317	2	2,02 2004	DATE
ajfa-5884	317	3	0,28	CARDINAL
ajfa-5884	318	1	1,01 0,54	QUANTITY
ajfa-5884	320	1	1,70%	PERCENT
ajfa-5884	320	2	2,21 2005	DATE
ajfa-5884	321	1	1,30	CARDINAL
ajfa-5884	321	2	5447,82 0,0000 92%	MONEY
ajfa-5884	323	1	1,30 58,73 0,0000	QUANTITY
ajfa-5884	324	1	94%	PERCENT
ajfa-5884	324	2	2007	DATE
ajfa-5884	326	1	91%	PERCENT
ajfa-5884	326	2	1,94 2008	DATE
ajfa-5884	327	1	6,02	CARDINAL
ajfa-5884	330	1	92%	PERCENT
ajfa-5884	330	2	2009	DATE
ajfa-5884	330	3	2,65 10,50 0,0000 3,40	QUANTITY
ajfa-5884	332	1	0,0000 517,89 0,0000	MONEY
ajfa-5884	332	2	63%	PERCENT
ajfa-5884	332	3	1,97 2010	DATE
ajfa-5884	334	1	84%	PERCENT
ajfa-5884	334	2	1,91 2011 3,42	DATE
ajfa-5884	335	1	1,60 5,57	MONEY
ajfa-5884	336	1	72%	PERCENT
ajfa-5884	336	2	1,92 2012	DATE
ajfa-5884	336	3	0,0000 0,64	QUANTITY
ajfa-5884	338	1	70%	PERCENT
ajfa-5884	338	2	1,97 µ before 0,68%	DATE
ajfa-5884	338	3	82,25%	PERCENT
ajfa-5884	338	4	asian journal of finance & accounting	ORG
ajfa-5884	338	5	1946	CARDINAL
ajfa-5884	338	6	2014	DATE
ajfa-5884	338	7	6	CARDINAL
ajfa-5884	338	8	2	CARDINAL
ajfa-5884	338	9	234	CARDINAL
ajfa-5884	338	10	10	CARDINAL
ajfa-5884	339	1	switzerland	GPE
ajfa-5884	341	1	r2 d. w. b0 t	PERSON
ajfa-5884	343	1	la	GPE
ajfa-5884	345	1	1,32	CARDINAL
ajfa-5884	345	2	282,01	DATE
ajfa-5884	345	3	46%	PERCENT
ajfa-5884	345	4	2,85 2001	DATE
ajfa-5884	345	5	11,04 0,0000	MONEY
ajfa-5884	346	1	41%	PERCENT
ajfa-5884	346	2	1,82 2002	DATE
ajfa-5884	348	1	458,40	DATE
ajfa-5884	348	2	57%	PERCENT
ajfa-5884	348	3	1,63 2003	DATE
ajfa-5884	349	1	2,35	CARDINAL
ajfa-5884	349	2	16,38 5,00 0,0000 1,54 3,12	QUANTITY
ajfa-5884	349	3	246,86	DATE
ajfa-5884	350	1	43%	PERCENT
ajfa-5884	350	2	1,30 2004 -1,13	DATE
ajfa-5884	351	1	2,75	CARDINAL
ajfa-5884	352	1	49%	PERCENT
ajfa-5884	352	2	1,86 2005 -3,21 -0,44	DATE
ajfa-5884	352	3	0,1600	CARDINAL
ajfa-5884	353	1	34%	PERCENT
ajfa-5884	353	2	1,03 2006	DATE
ajfa-5884	354	1	0,0210	ORG
ajfa-5884	354	2	7,92 4,00	QUANTITY
ajfa-5884	355	1	46%	PERCENT
ajfa-5884	356	1	1,44 2007	DATE
ajfa-5884	360	1	37%	PERCENT
ajfa-5884	360	2	2,26 2008	DATE
ajfa-5884	360	3	2,21 1,23	CARDINAL
ajfa-5884	361	1	3,55 2,84	QUANTITY
ajfa-5884	363	1	92%	PERCENT
ajfa-5884	363	2	2009	DATE
ajfa-5884	363	3	1,45 0,0780	CARDINAL
ajfa-5884	366	1	85%	PERCENT
ajfa-5884	366	2	1,72 2010	DATE
ajfa-5884	367	1	80%	PERCENT
ajfa-5884	367	2	1,91 2011 2,64 1,74	DATE
ajfa-5884	369	1	2,18	CARDINAL
ajfa-5884	369	2	75%	PERCENT
ajfa-5884	370	1	77%	PERCENT
ajfa-5884	370	2	44,1%	PERCENT
ajfa-5884	370	3	81,8	CARDINAL
ajfa-5884	370	4	11	CARDINAL
ajfa-5884	371	1	china	GPE
ajfa-5884	372	1	r2 d. w. b0 t	PERSON
ajfa-5884	374	1	2000	DATE
ajfa-5884	377	1	1,34	CARDINAL
ajfa-5884	378	1	88%	PERCENT
ajfa-5884	378	2	2,00 2001	DATE
ajfa-5884	380	1	92%	PERCENT
ajfa-5884	380	2	2,01 2002	DATE
ajfa-5884	380	3	2,50 6,04	QUANTITY
ajfa-5884	383	1	94%	PERCENT
ajfa-5884	383	2	1,98 2003 3,95	DATE
ajfa-5884	383	3	3,43 0,0001 -17,96 -5,01	PERSON
ajfa-5884	385	1	91%	PERCENT
ajfa-5884	385	2	2,00 2004	DATE
ajfa-5884	385	3	6,28 0,0000 1,01 4,95	QUANTITY
ajfa-5884	387	1	93%	PERCENT
ajfa-5884	387	2	2,02 2005	DATE
ajfa-5884	387	3	4,80 5,89 0,0000	QUANTITY
ajfa-5884	389	1	0,0000 5347,82 0,0000 92%	MONEY
ajfa-5884	389	2	2,02 2006	DATE
ajfa-5884	390	1	81%	PERCENT
ajfa-5884	390	2	2,01 2007	DATE
ajfa-5884	390	3	4,90	CARDINAL
ajfa-5884	391	1	53%	PERCENT
ajfa-5884	391	2	1,87 2008	DATE
ajfa-5884	392	1	6,02	CARDINAL
ajfa-5884	394	1	91%	PERCENT
ajfa-5884	394	2	2,11 2009	DATE
ajfa-5884	394	3	3,40 21,48 0,0000 0,68	MONEY
ajfa-5884	396	1	83%	PERCENT
ajfa-5884	396	2	1,67 2010	DATE
ajfa-5884	397	1	82%	PERCENT
ajfa-5884	397	2	1,64 2011	DATE
ajfa-5884	398	1	1,60 5,57	MONEY
ajfa-5884	400	1	73%	PERCENT
ajfa-5884	400	2	1,74 2012	DATE
ajfa-5884	400	3	0,97	DATE
ajfa-5884	400	4	26,54	CARDINAL
ajfa-5884	400	5	76%	PERCENT
ajfa-5884	400	6	1,75 µ before 90,28%	DATE
ajfa-5884	400	7	76,33%	PERCENT
ajfa-5884	400	8	asian journal of finance & accounting	ORG
ajfa-5884	400	9	1946	CARDINAL
ajfa-5884	400	10	2014	DATE
ajfa-5884	400	11	6	CARDINAL
ajfa-5884	400	12	2	CARDINAL
ajfa-5884	405	1	1995	DATE
ajfa-5884	405	2	one	CARDINAL
ajfa-5884	407	1	2010	DATE
ajfa-5884	410	1	zeff	ORG
ajfa-5884	410	2	2010	DATE
ajfa-5884	411	1	four	CARDINAL
ajfa-5884	411	2	first	ORDINAL
ajfa-5884	411	3	second	ORDINAL
ajfa-5884	411	4	three	CARDINAL
ajfa-5884	412	1	third	ORDINAL
ajfa-5884	413	1	two	CARDINAL
ajfa-5884	414	1	first	ORDINAL
ajfa-5884	414	2	second	ORDINAL
ajfa-5884	415	1	3 years	DATE
ajfa-5884	415	2	2010-2013	DATE
ajfa-5884	415	3	first	ORDINAL
ajfa-5884	415	4	13 years	DATE
ajfa-5884	415	5	2000-2012	DATE
ajfa-5884	415	6	second	ORDINAL
ajfa-5884	416	1	six	CARDINAL
ajfa-5884	420	1	israel	GPE
ajfa-5884	420	2	the united kingdom	GPE
ajfa-5884	420	3	switzerland	GPE
ajfa-5884	421	1	canada	GPE
ajfa-5884	422	1	china	GPE
ajfa-5884	422	2	chinese	NORP
ajfa-5884	423	1	asian journal of finance & accounting	ORG
ajfa-5884	423	2	1946	CARDINAL
ajfa-5884	423	3	2014	DATE
ajfa-5884	424	1	6	CARDINAL
ajfa-5884	424	2	2	CARDINAL
ajfa-5884	425	1	2005	DATE
ajfa-5884	425	2	2009	DATE
ajfa-5884	426	1	first	ORDINAL
ajfa-5884	426	2	u.s.	GPE
ajfa-5884	426	3	german	NORP
ajfa-5884	427	1	second	ORDINAL
ajfa-5884	427	2	14	CARDINAL
ajfa-5884	427	3	european	NORP
ajfa-5884	428	1	amir	PERSON
ajfa-5884	428	2	t.s.	GPE
ajfa-5884	428	3	1993	DATE
ajfa-5884	429	1	20-	QUANTITY
ajfa-5884	429	2	journal of accounting research	ORG
ajfa-5884	429	3	31	DATE
ajfa-5884	429	4	230–264	DATE
ajfa-5884	430	1	http://dx.doi.org/10.2307/2491172 amir	PERSON
ajfa-5884	430	2	t.s.	GPE
ajfa-5884	430	3	& venuti	ORG
ajfa-5884	430	4	e.k.	GPE
ajfa-5884	430	5	1993	DATE
ajfa-5884	431	1	20-	QUANTITY
ajfa-5884	431	2	journal of accounting research	ORG
ajfa-5884	431	3	31	DATE
ajfa-5884	431	4	230–264	DATE
ajfa-5884	432	1	http://dx.doi.org/10.2307/2491172 amir	PERSON
ajfa-5884	432	2	e., & lev	ORG
ajfa-5884	432	3	1996	DATE
ajfa-5884	434	1	22	CARDINAL
ajfa-5884	434	2	3–30	DATE
ajfa-5884	435	1	http://dx.doi.org/10.1016/s0165-4101(96)00430-2 amir	PERSON
ajfa-5884	435	2	1996	DATE
ajfa-5884	437	1	106	CARDINAL
ajfa-5884	437	2	573–590	CARDINAL
ajfa-5884	437	3	amir	PERSON
ajfa-5884	437	4	1996	DATE
ajfa-5884	439	1	68	CARDINAL
ajfa-5884	439	2	703–724	CARDINAL
ajfa-5884	440	1	ashbaugh	PERSON
ajfa-5884	440	2	h., & m., pincus.	ORG
ajfa-5884	441	1	2001	DATE
ajfa-5884	443	1	journal of accounting research	ORG
ajfa-5884	443	2	39	DATE
ajfa-5884	443	3	417	CARDINAL
ajfa-5884	444	1	k. (1996	PERSON
ajfa-5884	445	1	ec	ORG
ajfa-5884	446	1	the european accounting review	ORG
ajfa-5884	446	2	5	CARDINAL
ajfa-5884	447	1	bao	PERSON
ajfa-5884	447	2	b., & chow	ORG
ajfa-5884	447	3	1999	DATE
ajfa-5884	448	1	china	GPE
ajfa-5884	449	1	journal of international financial management	ORG
ajfa-5884	449	2	10(2	DATE
ajfa-5884	449	3	85	CARDINAL
ajfa-5884	450	1	m.e.	GPE
ajfa-5884	450	2	1996	DATE
ajfa-5884	451	1	u.k.	GPE
ajfa-5884	451	2	australian	NORP
ajfa-5884	451	3	canadian	NORP
ajfa-5884	452	1	13	CARDINAL
ajfa-5884	452	2	135–170	CARDINAL
ajfa-5884	453	1	e., goldberg	ORG
ajfa-5884	453	2	s.r.	GPE
ajfa-5884	453	3	kim	PERSON
ajfa-5884	453	4	m.s.	GPE
ajfa-5884	453	5	2002	DATE
ajfa-5884	454	1	german	NORP
ajfa-5884	454	2	u.s.	GPE
ajfa-5884	454	3	german	NORP
ajfa-5884	454	4	new york university	ORG
ajfa-5884	454	5	grand valley state university	FAC
ajfa-5884	455	1	university of missouri-columbia	ORG
ajfa-5884	456	1	asian	NORP
ajfa-5884	456	2	finance & accounting	ORG
ajfa-5884	456	3	1946	CARDINAL
ajfa-5884	456	4	2014	DATE
ajfa-5884	457	1	6	CARDINAL
ajfa-5884	457	2	2	CARDINAL
ajfa-5884	457	3	237	CARDINAL
ajfa-5884	457	4	e., goldberg	ORG
ajfa-5884	457	5	s., & kim	ORG
ajfa-5884	457	6	m. (	PERSON
ajfa-5884	457	7	2005	DATE
ajfa-5884	458	1	german	NORP
ajfa-5884	458	2	u.s.	GPE
ajfa-5884	458	3	german	NORP
ajfa-5884	459	1	20(2	CARDINAL
ajfa-5884	459	2	95	CARDINAL
ajfa-5884	460	1	beckman, j, brandes	ORG
ajfa-5884	460	2	2007	DATE
ajfa-5884	461	1	german	NORP
ajfa-5884	461	2	german	NORP
ajfa-5884	461	3	us	GPE
ajfa-5884	462	1	20	CARDINAL
ajfa-5884	462	2	253	CARDINAL
ajfa-5884	463	1	a., & colasse	ORG
ajfa-5884	463	2	b.	PERSON
ajfa-5884	463	3	2010	DATE
ajfa-5884	464	1	normalisation comptable internationale : le retour du politique ?	ORG
ajfa-5884	464	2	comptabilité-contrôle-audit	PERSON
ajfa-5884	464	3	16(3	CARDINAL
ajfa-5884	464	4	153	CARDINAL
ajfa-5884	465	1	g., & godfrey	ORG
ajfa-5884	465	2	j.m.	GPE
ajfa-5884	465	3	2008	DATE
ajfa-5884	466	1	australian	NORP
ajfa-5884	466	2	18	CARDINAL
ajfa-5884	466	3	237	CARDINAL
ajfa-5884	467	1	k.	PERSON
ajfa-5884	467	2	g., &	ORG
ajfa-5884	467	3	j. (	ORG
ajfa-5884	467	4	2011	DATE
ajfa-5884	468	1	australia	GPE
ajfa-5884	468	2	australian journal of management	ORG
ajfa-5884	468	3	36	CARDINAL
ajfa-5884	468	4	151	CARDINAL
ajfa-5884	469	1	http://dx.doi.org/10.1177/0312896211404571 chalmers	PERSON
ajfa-5884	469	2	k.	PERSON
ajfa-5884	469	3	j.m, & zi w.	ORG
ajfa-5884	469	4	2011	DATE
ajfa-5884	471	1	chen, h., & sami	ORG
ajfa-5884	471	2	2008	DATE
ajfa-5884	472	1	ias	ORG
ajfa-5884	472	2	u.s.	GPE
ajfa-5884	472	3	15–53	CARDINAL
ajfa-5884	473	1	e., & healy	ORG
ajfa-5884	473	2	2000	DATE
ajfa-5884	474	1	china	GPE
ajfa-5884	474	2	massachusetts institute of technology	ORG
ajfa-5884	474	3	j.m.	GPE
ajfa-5884	474	4	k. (2008	PERSON
ajfa-5884	476	1	northampton	GPE
ajfa-5884	477	1	edward edgar	PERSON
ajfa-5884	477	2	1	CARDINAL
ajfa-5884	478	1	harris	ORG
ajfa-5884	478	2	m.s.	GPE
ajfa-5884	478	3	k.a.	GPE
ajfa-5884	478	4	1999	DATE
ajfa-5884	479	1	20-	QUANTITY
ajfa-5884	480	1	journal of accounting and economics	ORG
ajfa-5884	480	2	26	CARDINAL
ajfa-5884	480	3	285–312	CARDINAL
ajfa-5884	481	1	http://dx.doi.org/10.1016/s0165-4101(99)00003-8 horton	PERSON
ajfa-5884	481	2	j., & serafeim	ORG
ajfa-5884	481	3	2009	DATE
ajfa-5884	482	1	first	ORDINAL
ajfa-5884	482	2	uk	GPE
ajfa-5884	483	1	m., & subramanyam	ORG
ajfa-5884	483	2	k.r.	GPE
ajfa-5884	483	3	2007	DATE
ajfa-5884	484	1	germany	GPE
ajfa-5884	485	1	12(4	CARDINAL
ajfa-5884	485	2	623	CARDINAL
ajfa-5884	486	1	e.	GPE
ajfa-5884	486	2	prather-kinsey	PERSON
ajfa-5884	487	1	j., & wulf	ORG
ajfa-5884	487	2	i.	PERSON
ajfa-5884	487	3	2007	DATE
ajfa-5884	488	1	dax-30	ORG
ajfa-5884	488	2	german	NORP
ajfa-5884	489	1	journal of international financial management	ORG
ajfa-5884	490	1	http://dx.doi.org/10.1111/j.1467-646x.2007.01011.x asian journal of finance & accounting	ORG
ajfa-5884	490	2	1946	CARDINAL
ajfa-5884	490	3	2014	DATE
ajfa-5884	490	4	6	CARDINAL
ajfa-5884	490	5	2	CARDINAL
ajfa-5884	490	6	238	CARDINAL
ajfa-5884	490	7	morais i.a, & curto j.d.	ORG
ajfa-5884	490	8	2009	DATE
ajfa-5884	492	1	australian	NORP
ajfa-5884	492	2	19(2	DATE
ajfa-5884	492	3	128	CARDINAL
ajfa-5884	495	1	australian	NORP
ajfa-5884	495	2	18(3),191-198	CARDINAL
ajfa-5884	496	1	ohlson	GPE
ajfa-5884	496	2	j.a.	GPE
ajfa-5884	496	3	1995	DATE
ajfa-5884	497	1	11	CARDINAL
ajfa-5884	497	2	661	CARDINAL
ajfa-5884	498	1	http://dx.doi.org/10.1111/j.1911-3846.1995.tb00461.x	NORP
ajfa-5884	498	2	p.f.	GPE
ajfa-5884	498	3	w.	PERSON
ajfa-5884	498	4	1993	DATE
ajfa-5884	499	1	journal of international financial management	ORG
ajfa-5884	499	2	4	CARDINAL
ajfa-5884	499	3	190–219	CARDINAL
ajfa-5884	499	4	s.a, & nobes	ORG
ajfa-5884	499	5	c.w.	GPE
ajfa-5884	499	6	2010	DATE
ajfa-5884	500	1	australia	GPE
ajfa-5884	500	2	australian	NORP
ajfa-5884	500	3	20(2	CARDINAL
ajfa-5884	500	4	178–184	CARDINAL