id	sid	eid	entity	type
ajfa-5910	1	1	microsoft	ORG
ajfa-5910	1	2	5910-21227	DATE
ajfa-5910	1	3	finance & accounting	ORG
ajfa-5910	1	4	1946	CARDINAL
ajfa-5910	1	5	2014	DATE
ajfa-5910	1	6	6	CARDINAL
ajfa-5910	1	7	2	CARDINAL
ajfa-5910	1	8	53	CARDINAL
ajfa-5910	1	9	mohammad	PERSON
ajfa-5910	1	10	tamimi accounting department	ORG
ajfa-5910	1	11	islamic azad university	ORG
ajfa-5910	1	12	iran e-mail	GPE
ajfa-5910	1	13	islamic azad university	ORG
ajfa-5910	1	14	iran e-mail	GPE
ajfa-5910	1	15	payame noor university	ORG
ajfa-5910	1	16	i.r	GPE
ajfa-5910	1	17	iran	GPE
ajfa-5910	1	18	july 2, 2014	DATE
ajfa-5910	1	19	july 30, 2014	DATE
ajfa-5910	1	20	december 1, 2014	DATE
ajfa-5910	2	1	two	CARDINAL
ajfa-5910	3	1	first	ORDINAL
ajfa-5910	3	2	second	ORDINAL
ajfa-5910	4	1	tehran stock exchange	ORG
ajfa-5910	4	2	2005	DATE
ajfa-5910	4	3	2011	DATE
ajfa-5910	5	1	92	CARDINAL
ajfa-5910	8	1	asian	NORP
ajfa-5910	8	2	finance & accounting	ORG
ajfa-5910	8	3	1946	CARDINAL
ajfa-5910	8	4	2014	DATE
ajfa-5910	8	5	6	CARDINAL
ajfa-5910	8	6	2	CARDINAL
ajfa-5910	8	7	54 1	DATE
ajfa-5910	11	1	fasb	ORG
ajfa-5910	11	2	1978	DATE
ajfa-5910	12	1	two	CARDINAL
ajfa-5910	13	1	one	CARDINAL
ajfa-5910	16	1	2004	DATE
ajfa-5910	22	1	2	CARDINAL
ajfa-5910	28	1	asian	NORP
ajfa-5910	28	2	finance & accounting	ORG
ajfa-5910	28	3	1946	CARDINAL
ajfa-5910	28	4	2014	DATE
ajfa-5910	28	5	6	CARDINAL
ajfa-5910	28	6	2	CARDINAL
ajfa-5910	32	1	2006	DATE
ajfa-5910	33	1	1998	DATE
ajfa-5910	33	2	jenkins	PERSON
ajfa-5910	33	3	kane	PERSON
ajfa-5910	33	4	2004	DATE
ajfa-5910	33	5	ahmad	PERSON
ajfa-5910	33	6	javid	PERSON
ajfa-5910	33	7	2009	DATE
ajfa-5910	34	1	four	CARDINAL
ajfa-5910	34	2	1	CARDINAL
ajfa-5910	34	3	2	CARDINAL
ajfa-5910	34	4	3	CARDINAL
ajfa-5910	34	5	4	CARDINAL
ajfa-5910	35	1	first	ORDINAL
ajfa-5910	35	2	1956	DATE
ajfa-5910	36	1	15	CARDINAL
ajfa-5910	36	2	1956	DATE
ajfa-5910	37	1	wang et al	PERSON
ajfa-5910	37	2	2011	DATE
ajfa-5910	37	3	taiwanese	NORP
ajfa-5910	39	1	wang et al.	PERSON
ajfa-5910	39	2	2011	DATE
ajfa-5910	40	1	25	CARDINAL
ajfa-5910	40	2	1999	DATE
ajfa-5910	40	3	2009	DATE
ajfa-5910	40	4	the greek stock exchange	ORG
ajfa-5910	40	5	mirza	ORG
ajfa-5910	40	6	2010	DATE
ajfa-5910	40	7	mirza	ORG
ajfa-5910	40	8	2010	DATE
ajfa-5910	42	1	2010	DATE
ajfa-5910	42	2	karachi	GPE
ajfa-5910	44	1	2010	DATE
ajfa-5910	45	1	first	ORDINAL
ajfa-5910	45	2	anthony	PERSON
ajfa-5910	45	3	1992	DATE
ajfa-5910	48	1	anthony	PERSON
ajfa-5910	48	2	1992	DATE
ajfa-5910	49	1	asian	NORP
ajfa-5910	49	2	finance & accounting	ORG
ajfa-5910	49	3	1946	CARDINAL
ajfa-5910	49	4	2014	DATE
ajfa-5910	49	5	6	CARDINAL
ajfa-5910	49	6	2	CARDINAL
ajfa-5910	49	7	2011	DATE
ajfa-5910	50	1	three	CARDINAL
ajfa-5910	55	1	stepanyan	ORG
ajfa-5910	55	2	2011	DATE
ajfa-5910	56	1	2.1	CARDINAL
ajfa-5910	56	2	mirza	ORG
ajfa-5910	56	3	2010	DATE
ajfa-5910	57	1	tehran stock exchange	ORG
ajfa-5910	60	1	3	CARDINAL
ajfa-5910	62	1	iranian	NORP
ajfa-5910	63	1	3.1	CARDINAL
ajfa-5910	63	2	tehran stock exchange	ORG
ajfa-5910	63	3	7 years	DATE
ajfa-5910	63	4	2005	DATE
ajfa-5910	63	5	2005/03/21	DATE
ajfa-5910	63	6	the beginning of fiscal year	DATE
ajfa-5910	63	7	iran	GPE
ajfa-5910	63	8	2011	DATE
ajfa-5910	63	9	2012/03/20	DATE
ajfa-5910	63	10	the end of fiscal year	DATE
ajfa-5910	63	11	iran	GPE
ajfa-5910	65	1	the years	DATE
ajfa-5910	66	1	more than three months	DATE
ajfa-5910	66	2	annual year ending to the end of financial year	DATE
ajfa-5910	66	3	20xx/03/20	CARDINAL
ajfa-5910	67	1	three years	DATE
ajfa-5910	67	2	asian	NORP
ajfa-5910	67	3	finance & accounting	ORG
ajfa-5910	67	4	1946	CARDINAL
ajfa-5910	67	5	2014	DATE
ajfa-5910	67	6	6	CARDINAL
ajfa-5910	67	7	2	CARDINAL
ajfa-5910	68	1	92	CARDINAL
ajfa-5910	68	2	tehran stock exchange	ORG
ajfa-5910	69	1	3.2	CARDINAL
ajfa-5910	70	1	3.2.1	CARDINAL
ajfa-5910	71	1	annual	DATE
ajfa-5910	72	1	3.2.2	CARDINAL
ajfa-5910	73	1	1	CARDINAL
ajfa-5910	73	2	the current year	DATE
ajfa-5910	73	3	the year	DATE
ajfa-5910	73	4	john	PERSON
ajfa-5910	73	5	williams	PERSON
ajfa-5910	73	6	1985	DATE
ajfa-5910	74	1	2	CARDINAL
ajfa-5910	74	2	the end of fiscal year	DATE
ajfa-5910	75	1	3	CARDINAL
ajfa-5910	76	1	deangelo	PERSON
ajfa-5910	76	2	1981	DATE
ajfa-5910	76	3	deangelo	PERSON
ajfa-5910	76	4	1981	DATE
ajfa-5910	79	1	3.3	CARDINAL
ajfa-5910	80	1	itititititititit sizeepslevageageagedpo	ORG
ajfa-5910	80	2	+++++++	GPE
ajfa-5910	80	3	654	CARDINAL
ajfa-5910	80	4	asian journal of finance & accounting	ORG
ajfa-5910	80	5	1946	CARDINAL
ajfa-5910	80	6	2014	DATE
ajfa-5910	81	1	6	CARDINAL
ajfa-5910	81	2	2	CARDINAL
ajfa-5910	81	3	ɛ	ORG
ajfa-5910	81	4	4	CARDINAL
ajfa-5910	81	5	4.1	CARDINAL
ajfa-5910	83	1	1	CARDINAL
ajfa-5910	83	2	0.0000 1.2354	MONEY
ajfa-5910	83	3	0.6529	MONEY
ajfa-5910	83	4	9.0000 54.0000 22.5438	MONEY
ajfa-5910	83	5	age2	ORG
ajfa-5910	83	6	2916.0000	CARDINAL
ajfa-5910	83	7	1190.1600	CARDINAL
ajfa-5910	84	1	894.2100 978.4400	CARDINAL
ajfa-5910	84	2	28.8620	CARDINAL
ajfa-5910	84	3	4.2866	CARDINAL
ajfa-5910	84	4	1.4805	MONEY
ajfa-5910	84	5	age2	ORG
ajfa-5910	84	6	4.2	CARDINAL
ajfa-5910	86	1	2	CARDINAL
ajfa-5910	88	1	asian journal of finance & accounting	ORG
ajfa-5910	88	2	1946	CARDINAL
ajfa-5910	88	3	2014	DATE
ajfa-5910	89	1	6	CARDINAL
ajfa-5910	89	2	2	CARDINAL
ajfa-5910	89	3	2	CARDINAL
ajfa-5910	89	4	age2	ORG
ajfa-5910	89	5	lev eps	DATE
ajfa-5910	89	6	1.0000	CARDINAL
ajfa-5910	89	7	0.1904 0.0362	MONEY
ajfa-5910	89	8	0.1178	CARDINAL
ajfa-5910	89	9	0.3514	CARDINAL
ajfa-5910	89	10	0.0913 0.1087	MONEY
ajfa-5910	89	11	0.0012 0.1436 0.0043	MONEY
ajfa-5910	89	12	0.0346 1.0000	CARDINAL
ajfa-5910	89	13	0.3401	CARDINAL
ajfa-5910	89	14	1.0000	MONEY
ajfa-5910	89	15	age2	ORG
ajfa-5910	89	16	4.3	CARDINAL
ajfa-5910	91	1	two	CARDINAL
ajfa-5910	92	1	first	ORDINAL
ajfa-5910	92	2	second	ORDINAL
ajfa-5910	94	1	3	CARDINAL
ajfa-5910	94	2	2005-2011	DATE
ajfa-5910	95	1	99%	PERCENT
ajfa-5910	97	1	0.02293	CARDINAL
ajfa-5910	98	1	about 23%	PERCENT
ajfa-5910	98	2	77%	PERCENT
ajfa-5910	103	1	less than 0.05	CARDINAL
ajfa-5910	105	1	thenh0	ORG
ajfa-5910	107	1	asian journal of finance & accounting	ORG
ajfa-5910	107	2	1946	CARDINAL
ajfa-5910	107	3	2014	DATE
ajfa-5910	108	1	6	CARDINAL
ajfa-5910	108	2	2	CARDINAL
ajfa-5910	108	3	60	CARDINAL
ajfa-5910	108	4	3	CARDINAL
ajfa-5910	108	5	0.0828	CARDINAL
ajfa-5910	108	6	4.2316	MONEY
ajfa-5910	108	7	0.3809	CARDINAL
ajfa-5910	108	8	2.0267	CARDINAL
ajfa-5910	108	9	0.1729	CARDINAL
ajfa-5910	108	10	4.0928 0.0048	QUANTITY
ajfa-5910	108	11	1.0216 14.3269 0.0000	QUANTITY
ajfa-5910	108	12	0.2674 2.8342 0.0413	MONEY
ajfa-5910	108	13	6.4358	CARDINAL
ajfa-5910	108	14	0.0000	CARDINAL
ajfa-5910	108	15	age2	ORG
ajfa-5910	108	16	first	ORDINAL
ajfa-5910	108	17	first	ORDINAL
ajfa-5910	110	1	between the year	DATE
ajfa-5910	110	2	the current year	DATE
ajfa-5910	111	1	mirza	ORG
ajfa-5910	111	2	2010	DATE
ajfa-5910	114	1	4	CARDINAL
ajfa-5910	114	2	4.8794	CARDINAL
ajfa-5910	114	3	0.0153	CARDINAL
ajfa-5910	115	1	0.05	CARDINAL
ajfa-5910	115	2	5%	PERCENT
ajfa-5910	119	1	more than 0.05	CARDINAL
ajfa-5910	121	1	3.3249	CARDINAL
ajfa-5910	121	2	0.0000	CARDINAL
ajfa-5910	122	1	99%	PERCENT
ajfa-5910	123	1	asian journal of finance & accounting	ORG
ajfa-5910	123	2	1946	CARDINAL
ajfa-5910	123	3	2014	DATE
ajfa-5910	124	1	6	CARDINAL
ajfa-5910	124	2	2	CARDINAL
ajfa-5910	124	3	first	ORDINAL
ajfa-5910	127	1	mirza	PERSON
ajfa-5910	127	2	2010	DATE
ajfa-5910	128	1	pakistani	NORP
ajfa-5910	130	1	second	ORDINAL
ajfa-5910	130	2	second	ORDINAL
ajfa-5910	133	1	4	CARDINAL
ajfa-5910	133	2	0.00048	CARDINAL
ajfa-5910	134	1	less than 0.01	CARDINAL
ajfa-5910	134	2	99%	PERCENT
ajfa-5910	138	1	second	ORDINAL
ajfa-5910	138	2	mirza	ORG
ajfa-5910	138	3	2010	DATE
ajfa-5910	139	1	5	CARDINAL
ajfa-5910	140	1	two	CARDINAL
ajfa-5910	141	1	first	ORDINAL
ajfa-5910	141	2	second	ORDINAL
ajfa-5910	142	1	92	CARDINAL
ajfa-5910	142	2	tehran stock exchange	ORG
ajfa-5910	144	1	first	ORDINAL
ajfa-5910	144	2	mirza	ORG
ajfa-5910	144	3	2010	DATE
ajfa-5910	145	1	pakistani	NORP
ajfa-5910	146	1	second	ORDINAL
ajfa-5910	147	1	iranian	NORP
ajfa-5910	148	1	second	ORDINAL
ajfa-5910	148	2	asian	NORP
ajfa-5910	148	3	finance & accounting	ORG
ajfa-5910	148	4	1946	CARDINAL
ajfa-5910	148	5	2014	DATE
ajfa-5910	148	6	6	CARDINAL
ajfa-5910	148	7	2	CARDINAL
ajfa-5910	148	8	mirza	ORG
ajfa-5910	148	9	2010	DATE
ajfa-5910	149	1	first	ORDINAL
ajfa-5910	149	2	second	ORDINAL
ajfa-5910	152	1	talat	PERSON
ajfa-5910	152	2	& mirza	PERSON
ajfa-5910	152	3	hammad hassan	PERSON
ajfa-5910	153	1	2010	DATE
ajfa-5910	154	1	pakistan	GPE
ajfa-5910	155	1	3(3	CARDINAL
ajfa-5910	156	1	ahmad	PERSON
ajfa-5910	156	2	2009	DATE
ajfa-5910	157	1	pakistan	GPE
ajfa-5910	157	2	karachi stock exchange	ORG
ajfa-5910	158	1	international research journal	ORG
ajfa-5910	158	2	25	CARDINAL
ajfa-5910	158	3	148	CARDINAL
ajfa-5910	159	1	almazan, andres	ORG
ajfa-5910	159	2	de motta	PERSON
ajfa-5910	159	3	titman	PERSON
ajfa-5910	159	4	sheridan, &	ORG
ajfa-5910	160	1	2010	DATE
ajfa-5910	162	1	529-563	CARDINAL
ajfa-5910	163	1	anthony	PERSON
ajfa-5910	163	2	joseph h., & ramesh	PERSON
ajfa-5910	163	3	k.	PERSON
ajfa-5910	163	4	1992	DATE
ajfa-5910	165	1	15(2-3	DATE
ajfa-5910	165	2	203	CARDINAL
ajfa-5910	166	1	ervin l.	PERSON
ajfa-5910	166	2	1998	DATE
ajfa-5910	168	1	4	CARDINAL
ajfa-5910	168	2	40	CARDINAL
ajfa-5910	169	1	deangelo	PERSON
ajfa-5910	169	2	linda elizabeth	PERSON
ajfa-5910	170	1	1981	DATE
ajfa-5910	172	1	3(3	CARDINAL
ajfa-5910	172	2	183	CARDINAL
ajfa-5910	173	1	fasb	ORG
ajfa-5910	173	2	financial accounting standard board	ORG
ajfa-5910	174	1	1978	DATE
ajfa-5910	175	1	ghorbani	PERSON
ajfa-5910	175	2	arash	PERSON
ajfa-5910	176	1	2006	DATE
ajfa-5910	178	1	m. a. dissertation	PERSON
ajfa-5910	178	2	islamic azad university	ORG
ajfa-5910	178	3	mashhad branch	ORG
ajfa-5910	179	1	jenkins	PERSON
ajfa-5910	179	2	david s	PERSON
ajfa-5910	179	3	kane	PERSON
ajfa-5910	179	4	gregory d.	PERSON
ajfa-5910	179	5	2004	DATE
ajfa-5910	181	1	3(4	CARDINAL
ajfa-5910	181	2	5-20	CARDINAL
ajfa-5910	182	1	john	PERSON
ajfa-5910	182	2	kose, & williams	ORG
ajfa-5910	182	3	joseph	PERSON
ajfa-5910	183	1	1985	DATE
ajfa-5910	185	1	1053-1070	CARDINAL
ajfa-5910	186	1	john.	PERSON
ajfa-5910	186	2	1956	DATE
ajfa-5910	188	1	american	NORP
ajfa-5910	188	2	46(2	CARDINAL
ajfa-5910	188	3	97	CARDINAL
ajfa-5910	189	1	asian	NORP
ajfa-5910	189	2	finance & accounting	ORG
ajfa-5910	189	3	1946	CARDINAL
ajfa-5910	189	4	2014	DATE
ajfa-5910	190	1	6	CARDINAL
ajfa-5910	190	2	2	CARDINAL
ajfa-5910	190	3	kaveh	GPE
ajfa-5910	191	1	2004	DATE
ajfa-5910	192	1	tehran stock exchange	ORG
ajfa-5910	192	2	iranian	NORP
ajfa-5910	192	3	36	CARDINAL
ajfa-5910	192	4	stepanyan	ORG
ajfa-5910	192	5	gohar g.	PERSON
ajfa-5910	192	6	2011	DATE
ajfa-5910	194	1	ssrn 1632834	EVENT
ajfa-5910	195	1	http://dx.doi.org/10.2139/ssrn.1632834 wang	PERSON
ajfa-5910	195	2	ming-hui	PERSON
ajfa-5910	195	3	ke	PERSON
ajfa-5910	195	4	mei-chu	PERSON
ajfa-5910	195	5	liu	PERSON
ajfa-5910	196	1	2011	DATE
ajfa-5910	197	1	taiwan	GPE
ajfa-5910	198	1	the international journal of business and finance research	ORG
ajfa-5910	198	2	5(1	CARDINAL
ajfa-5910	198	3	33	CARDINAL