id	sid	eid	entity	type
ajfa-6287	1	1	microsoft	ORG
ajfa-6287	1	2	6287-22580-1-sm-writer2-new.doc	CARDINAL
ajfa-6287	1	3	finance & accounting	ORG
ajfa-6287	1	4	1946	CARDINAL
ajfa-6287	1	5	2014	DATE
ajfa-6287	1	6	6	CARDINAL
ajfa-6287	1	7	2 www.macrothink.org/ajfa 261	QUANTITY
ajfa-6287	1	8	indonesia putu agus	ORG
ajfa-6287	1	9	ardiana faculty of economics	ORG
ajfa-6287	1	10	udayana university	ORG
ajfa-6287	1	11	sep. 8, 2014	DATE
ajfa-6287	1	12	oct. 12, 2014	DATE
ajfa-6287	1	13	december 1, 2014	DATE
ajfa-6287	1	14	http://dx.doi.org/10.5296/	GPE
ajfa-6287	1	15	ajfa.v6i2.6287	PRODUCT
ajfa-6287	2	1	2,240	CARDINAL
ajfa-6287	2	2	the indonesian stock exchange	ORG
ajfa-6287	6	1	indonesia	GPE
ajfa-6287	7	1	asian journal of finance & accounting	ORG
ajfa-6287	7	2	1946	CARDINAL
ajfa-6287	7	3	2014	DATE
ajfa-6287	7	4	6	CARDINAL
ajfa-6287	7	5	2	CARDINAL
ajfa-6287	7	6	262 1	DATE
ajfa-6287	10	1	jensen & meckling	ORG
ajfa-6287	10	2	1976	DATE
ajfa-6287	10	3	watts & zimmerman	ORG
ajfa-6287	10	4	1983	DATE
ajfa-6287	12	1	1984	DATE
ajfa-6287	12	2	francis & wilson	ORG
ajfa-6287	12	3	1988	DATE
ajfa-6287	12	4	defond	ORG
ajfa-6287	12	5	1992	DATE
ajfa-6287	12	6	1995	DATE
ajfa-6287	13	1	deangelo	PERSON
ajfa-6287	13	2	1981	DATE
ajfa-6287	13	3	dopuch & simunic,	ORG
ajfa-6287	13	4	1982	DATE
ajfa-6287	13	5	titman & trueman	ORG
ajfa-6287	13	6	1986	DATE
ajfa-6287	13	7	beatty, 1986	ORG
ajfa-6287	14	1	beatty	PERSON
ajfa-6287	14	2	1986	DATE
ajfa-6287	15	1	dopuch & simunic	ORG
ajfa-6287	15	2	1982	DATE
ajfa-6287	17	1	becker et al	PERSON
ajfa-6287	18	1	1998	DATE
ajfa-6287	26	1	beatty	PERSON
ajfa-6287	26	2	1986	DATE
ajfa-6287	29	1	1995	DATE
ajfa-6287	29	2	thomas & zhang	ORG
ajfa-6287	29	3	2000	DATE
ajfa-6287	29	4	asian	NORP
ajfa-6287	29	5	finance & accounting	ORG
ajfa-6287	29	6	1946	CARDINAL
ajfa-6287	29	7	2014	DATE
ajfa-6287	29	8	6	CARDINAL
ajfa-6287	29	9	2	CARDINAL
ajfa-6287	29	10	2003	DATE
ajfa-6287	29	11	stubben	PERSON
ajfa-6287	29	12	2008	DATE
ajfa-6287	30	1	2008	DATE
ajfa-6287	30	2	mcnichols & stubben	ORG
ajfa-6287	30	3	2008	DATE
ajfa-6287	31	1	annual	DATE
ajfa-6287	31	2	annual	DATE
ajfa-6287	32	1	tucker & zarowin (	ORG
ajfa-6287	32	2	2006	DATE
ajfa-6287	34	1	davidson & neu	ORG
ajfa-6287	34	2	1993	DATE
ajfa-6287	35	1	davidson & neu	ORG
ajfa-6287	35	2	1993	DATE
ajfa-6287	38	1	zero	CARDINAL
ajfa-6287	39	1	zero	CARDINAL
ajfa-6287	42	1	two	CARDINAL
ajfa-6287	44	1	four	CARDINAL
ajfa-6287	44	2	quarterly	DATE
ajfa-6287	50	1	one	CARDINAL
ajfa-6287	51	1	asian	NORP
ajfa-6287	51	2	finance & accounting	ORG
ajfa-6287	51	3	1946	CARDINAL
ajfa-6287	51	4	2014	DATE
ajfa-6287	51	5	6	CARDINAL
ajfa-6287	51	6	2	CARDINAL
ajfa-6287	51	7	264	CARDINAL
ajfa-6287	52	1	indonesia	GPE
ajfa-6287	53	1	2	CARDINAL
ajfa-6287	54	1	1969	DATE
ajfa-6287	54	2	82 per cent	MONEY
ajfa-6287	54	3	the new york stock exchange	ORG
ajfa-6287	54	4	nyse	ORG
ajfa-6287	54	5	1933	DATE
ajfa-6287	54	6	1934	DATE
ajfa-6287	57	1	two	CARDINAL
ajfa-6287	57	2	titman & trueman	ORG
ajfa-6287	57	3	1986	DATE
ajfa-6287	57	4	francis & wilson	ORG
ajfa-6287	57	5	1988	DATE
ajfa-6287	57	6	1989	DATE
ajfa-6287	58	1	1991	DATE
ajfa-6287	59	1	1991	DATE
ajfa-6287	59	2	1992	DATE
ajfa-6287	59	3	clarkson & simunic	ORG
ajfa-6287	59	4	1994	DATE
ajfa-6287	60	1	deangelo	PERSON
ajfa-6287	60	2	1981	DATE
ajfa-6287	62	1	deangelo	PERSON
ajfa-6287	62	2	1981	DATE
ajfa-6287	62	3	dopuch & simunic	ORG
ajfa-6287	62	4	1982	DATE
ajfa-6287	62	5	titman & trueman	ORG
ajfa-6287	62	6	1986	DATE
ajfa-6287	62	7	beatty (1989)	ORG
ajfa-6287	62	8	indonesia	GPE
ajfa-6287	62	9	four	CARDINAL
ajfa-6287	63	1	2.1	CARDINAL
ajfa-6287	73	1	asian	NORP
ajfa-6287	73	2	finance & accounting	ORG
ajfa-6287	73	3	1946	CARDINAL
ajfa-6287	73	4	2014	DATE
ajfa-6287	73	5	6	CARDINAL
ajfa-6287	73	6	2	CARDINAL
ajfa-6287	73	7	265	CARDINAL
ajfa-6287	73	8	scott	ORG
ajfa-6287	73	9	2000	DATE
ajfa-6287	76	1	o	DATE
ajfa-6287	76	2	2007 2008	DATE
ajfa-6287	76	3	2009	DATE
ajfa-6287	76	4	2010 2011	DATE
ajfa-6287	76	5	2012 2013 year	DATE
ajfa-6287	76	6	1	CARDINAL
ajfa-6287	76	7	ols mcnichols & stubben	ORG
ajfa-6287	76	8	2008	DATE
ajfa-6287	77	1	securities and exchange commission	ORG
ajfa-6287	77	2	sec	ORG
ajfa-6287	78	1	davidson & neu	ORG
ajfa-6287	78	2	1993	DATE
ajfa-6287	79	1	davidson & neu	ORG
ajfa-6287	79	2	1993	DATE
ajfa-6287	83	1	asian	NORP
ajfa-6287	83	2	finance & accounting	ORG
ajfa-6287	83	3	1946	CARDINAL
ajfa-6287	83	4	2014	DATE
ajfa-6287	84	1	6	CARDINAL
ajfa-6287	84	2	2	CARDINAL
ajfa-6287	84	3	266	CARDINAL
ajfa-6287	84	4	1	CARDINAL
ajfa-6287	85	1	each year	DATE
ajfa-6287	86	1	zero	CARDINAL
ajfa-6287	91	1	2.2	CARDINAL
ajfa-6287	99	1	2009	DATE
ajfa-6287	102	1	1	CARDINAL
ajfa-6287	102	2	2009	DATE
ajfa-6287	102	3	1	CARDINAL
ajfa-6287	102	4	1	CARDINAL
ajfa-6287	102	5	asian	NORP
ajfa-6287	102	6	finance & accounting	ORG
ajfa-6287	102	7	1946	CARDINAL
ajfa-6287	102	8	2014	DATE
ajfa-6287	102	9	6	CARDINAL
ajfa-6287	102	10	2	CARDINAL
ajfa-6287	102	11	267	CARDINAL
ajfa-6287	102	12	2	CARDINAL
ajfa-6287	102	13	3	CARDINAL
ajfa-6287	103	1	1991	DATE
ajfa-6287	104	1	four	CARDINAL
ajfa-6287	105	1	clarkson & simunic (	ORG
ajfa-6287	105	2	1994	DATE
ajfa-6287	105	3	1991	DATE
ajfa-6287	110	1	3	CARDINAL
ajfa-6287	110	2	2,240	CARDINAL
ajfa-6287	110	3	the indonesian stock exchange	ORG
ajfa-6287	110	4	2007 to 2013	DATE
ajfa-6287	111	1	2	CARDINAL
ajfa-6287	111	2	2,240	CARDINAL
ajfa-6287	111	3	about 75,12 per cent	MONEY
ajfa-6287	111	4	2007 to 2013	DATE
ajfa-6287	113	1	three	CARDINAL
ajfa-6287	114	1	first	ORDINAL
ajfa-6287	114	2	two	CARDINAL
ajfa-6287	114	3	1	CARDINAL
ajfa-6287	114	4	2	CARDINAL
ajfa-6287	116	1	one	CARDINAL
ajfa-6287	117	1	2	CARDINAL
ajfa-6287	117	2	2007 2008	DATE
ajfa-6287	117	3	2009	DATE
ajfa-6287	117	4	2010 2011 2012 2013	DATE
ajfa-6287	117	5	383	CARDINAL
ajfa-6287	117	6	398	CARDINAL
ajfa-6287	117	7	440	CARDINAL
ajfa-6287	117	8	483 2,982	CARDINAL
ajfa-6287	117	9	63	CARDINAL
ajfa-6287	117	10	76	CARDINAL
ajfa-6287	117	11	100	CARDINAL
ajfa-6287	117	12	120	CARDINAL
ajfa-6287	117	13	2007	DATE
ajfa-6287	117	14	asian journal of finance & accounting	ORG
ajfa-6287	117	15	1946	CARDINAL
ajfa-6287	117	16	2014	DATE
ajfa-6287	118	1	6	CARDINAL
ajfa-6287	118	2	2	CARDINAL
ajfa-6287	118	3	268	CARDINAL
ajfa-6287	118	4	2007	DATE
ajfa-6287	118	5	2013	DATE
ajfa-6287	118	6	2007	DATE
ajfa-6287	118	7	2013	DATE
ajfa-6287	122	1	one	CARDINAL
ajfa-6287	122	2	zero	CARDINAL
ajfa-6287	125	1	four	CARDINAL
ajfa-6287	125	2	quarterly	DATE
ajfa-6287	130	1	3	CARDINAL
ajfa-6287	131	1	four	CARDINAL
ajfa-6287	131	2	indonesia	GPE
ajfa-6287	131	3	four	CARDINAL
ajfa-6287	131	4	indonesian	NORP
ajfa-6287	131	5	pwc	ORG
ajfa-6287	131	6	kap tanudiredja	PERSON
ajfa-6287	131	7	wibisana & rekan plaza 89	ORG
ajfa-6287	132	1	rasuna	PERSON
ajfa-6287	133	1	x-7	CARDINAL
ajfa-6287	134	1	6 jakarta 12940	DATE
ajfa-6287	134	2	indonesia p.o.	ORG
ajfa-6287	134	3	2473	CARDINAL
ajfa-6287	134	4	10001	CARDINAL
ajfa-6287	134	5	5212901	DATE
ajfa-6287	134	6	52905050	DATE
ajfa-6287	134	7	deloitte kap osman	PERSON
ajfa-6287	135	1	m.h.	GPE
ajfa-6287	135	2	28-30	CARDINAL
ajfa-6287	135	3	jakarta	GPE
ajfa-6287	135	4	indonesia	GPE
ajfa-6287	136	1	3100	CARDINAL
ajfa-6287	137	1	ernst & young	ORG
ajfa-6287	137	2	kap purwantono	PERSON
ajfa-6287	137	3	suherman & surja	ORG
ajfa-6287	137	4	indonesia stock exchange	ORG
ajfa-6287	137	5	2	CARDINAL
ajfa-6287	137	6	7th	ORDINAL
ajfa-6287	138	1	sudirman kav	PERSON
ajfa-6287	139	1	52	CARDINAL
ajfa-6287	139	2	jakarta	GPE
ajfa-6287	139	3	12190	DATE
ajfa-6287	139	4	indonesia	GPE
ajfa-6287	139	5	goerdeler	PERSON
ajfa-6287	139	6	kpmg	ORG
ajfa-6287	139	7	kap sidharta	PERSON
ajfa-6287	139	8	dan widjaja 33rd	PERSON
ajfa-6287	139	9	wisma gkbi	ORG
ajfa-6287	139	10	28	CARDINAL
ajfa-6287	140	1	jakarta	GPE
ajfa-6287	140	2	10210	DATE
ajfa-6287	140	3	indonesia	GPE
ajfa-6287	140	4	indonesian	NORP
ajfa-6287	140	5	2013	DATE
ajfa-6287	141	1	one	CARDINAL
ajfa-6287	141	2	four	CARDINAL
ajfa-6287	141	3	zero	CARDINAL
ajfa-6287	141	4	four	CARDINAL
ajfa-6287	142	1	indonesian	NORP
ajfa-6287	142	2	four	CARDINAL
ajfa-6287	142	3	3	CARDINAL
ajfa-6287	142	4	asian	NORP
ajfa-6287	142	5	finance & accounting	ORG
ajfa-6287	142	6	1946	CARDINAL
ajfa-6287	142	7	2014	DATE
ajfa-6287	142	8	6	CARDINAL
ajfa-6287	142	9	2	CARDINAL
ajfa-6287	142	10	269	CARDINAL
ajfa-6287	142	11	4	CARDINAL
ajfa-6287	142	12	rp 9,762,564.69 thousand	ORG
ajfa-6287	142	13	44,265,436.53 thousand	CARDINAL
ajfa-6287	145	1	over 2,240	CARDINAL
ajfa-6287	145	2	505	CARDINAL
ajfa-6287	145	3	1,735	CARDINAL
ajfa-6287	146	1	1,356	CARDINAL
ajfa-6287	146	2	2,240	CARDINAL
ajfa-6287	146	3	884	CARDINAL
ajfa-6287	148	1	12.14	CARDINAL
ajfa-6287	149	1	187,034 million	CARDINAL
ajfa-6287	150	1	0.93	CARDINAL
ajfa-6287	150	2	about 2.5 million rupiahs	MONEY
ajfa-6287	152	1	4	CARDINAL
ajfa-6287	152	2	descriptive statistics statistics absefeb dtola	ORG
ajfa-6287	153	1	2,240	CARDINAL
ajfa-6287	153	2	2,240 2,240	CARDINAL
ajfa-6287	153	3	505 1,356	CARDINAL
ajfa-6287	153	4	1,735	CARDINAL
ajfa-6287	153	5	884	PRODUCT
ajfa-6287	153	6	0.23 12.14 0.61	QUANTITY
ajfa-6287	153	7	44,265,436.53 0.42 0.93 0.49 median	MONEY
ajfa-6287	153	8	1255885.5	CARDINAL
ajfa-6287	153	9	11.92 1 maximum value	QUANTITY
ajfa-6287	153	10	635618708 1	DATE
ajfa-6287	153	11	901	CARDINAL
ajfa-6287	153	12	10.40	CARDINAL
ajfa-6287	154	1	four	CARDINAL
ajfa-6287	154	2	four	CARDINAL
ajfa-6287	155	1	thousand rupiahs	MONEY
ajfa-6287	156	1	million rupiahs	MONEY
ajfa-6287	156	2	5	CARDINAL
ajfa-6287	156	3	95 per cent	MONEY
ajfa-6287	157	1	asian	NORP
ajfa-6287	157	2	finance & accounting	ORG
ajfa-6287	157	3	1946	CARDINAL
ajfa-6287	157	4	2014	DATE
ajfa-6287	157	5	6	CARDINAL
ajfa-6287	157	6	2	CARDINAL
ajfa-6287	157	7	270	CARDINAL
ajfa-6287	159	1	dtol	PERSON
ajfa-6287	160	1	5	CARDINAL
ajfa-6287	161	1	coef	PERSON
ajfa-6287	161	2	coef	PERSON
ajfa-6287	161	3	0.050083	MONEY
ajfa-6287	161	4	0.866 0.99	CARDINAL
ajfa-6287	162	1	0.004 0.17	CARDINAL
ajfa-6287	162	2	9.93e-09	PRODUCT
ajfa-6287	162	3	1.79e-09	CARDINAL
ajfa-6287	162	4	5.544 0.000	MONEY
ajfa-6287	162	5	1.79e-09	CARDINAL
ajfa-6287	162	6	5.614	CARDINAL
ajfa-6287	162	7	1.00	CARDINAL
ajfa-6287	162	8	2.111983	CARDINAL
ajfa-6287	162	9	0.152164	CARDINAL
ajfa-6287	162	10	13.88 0.000 8.26 2.121188	MONEY
ajfa-6287	162	11	0.15214	CARDINAL
ajfa-6287	162	12	13.94	CARDINAL
ajfa-6287	162	13	8.34	CARDINAL
ajfa-6287	162	14	0.142825	CARDINAL
ajfa-6287	162	15	0.04977	CARDINAL
ajfa-6287	162	16	2.870 0.041 1.15	MONEY
ajfa-6287	162	17	2,240	CARDINAL
ajfa-6287	162	18	2,240	CARDINAL
ajfa-6287	163	1	4.1	CARDINAL
ajfa-6287	163	2	6	CARDINAL
ajfa-6287	165	1	first	ORDINAL
ajfa-6287	169	1	asian	NORP
ajfa-6287	169	2	finance & accounting	ORG
ajfa-6287	169	3	1946	CARDINAL
ajfa-6287	169	4	2014	DATE
ajfa-6287	169	5	6	CARDINAL
ajfa-6287	169	6	2	CARDINAL
ajfa-6287	169	7	271	CARDINAL
ajfa-6287	170	1	1.00	CARDINAL
ajfa-6287	171	1	6	CARDINAL
ajfa-6287	172	1	coef	PERSON
ajfa-6287	172	2	coef	PERSON
ajfa-6287	172	3	0.454	CARDINAL
ajfa-6287	172	4	0.045	CARDINAL
ajfa-6287	172	5	10.08	CARDINAL
ajfa-6287	172	6	0.5779	CARDINAL
ajfa-6287	172	7	0.097 0.38	CARDINAL
ajfa-6287	172	8	1.72e-09	CARDINAL
ajfa-6287	172	9	3.96 0.000 1.00 6.91e-09	MONEY
ajfa-6287	172	10	1.73e-09	CARDINAL
ajfa-6287	172	11	4.01	CARDINAL
ajfa-6287	172	12	1.00	CARDINAL
ajfa-6287	172	13	0.12	CARDINAL
ajfa-6287	172	14	0.048	CARDINAL
ajfa-6287	172	15	2.45	CARDINAL
ajfa-6287	172	16	0.014 1.13	CARDINAL
ajfa-6287	172	17	0.007380 0.0075	MONEY
ajfa-6287	172	18	2,240 2,240	CARDINAL
ajfa-6287	174	1	4.1.1	CARDINAL
ajfa-6287	177	1	2	CARDINAL
ajfa-6287	179	1	2	CARDINAL
ajfa-6287	179	2	three	CARDINAL
ajfa-6287	180	1	first	ORDINAL
ajfa-6287	180	2	less than one	CARDINAL
ajfa-6287	180	3	second	ORDINAL
ajfa-6287	180	4	one	CARDINAL
ajfa-6287	181	1	first	ORDINAL
ajfa-6287	181	2	less than one	CARDINAL
ajfa-6287	183	1	one	CARDINAL
ajfa-6287	184	1	asian	NORP
ajfa-6287	184	2	finance & accounting	ORG
ajfa-6287	184	3	1946	CARDINAL
ajfa-6287	184	4	2014	DATE
ajfa-6287	185	1	6	CARDINAL
ajfa-6287	185	2	2	CARDINAL
ajfa-6287	186	1	2	CARDINAL
ajfa-6287	186	2	second	ORDINAL
ajfa-6287	186	3	one	CARDINAL
ajfa-6287	188	1	1.00	CARDINAL
ajfa-6287	188	2	5	CARDINAL
ajfa-6287	188	3	6	CARDINAL
ajfa-6287	191	1	one	CARDINAL
ajfa-6287	192	1	4.1.2	CARDINAL
ajfa-6287	192	2	two	CARDINAL
ajfa-6287	196	1	3	CARDINAL
ajfa-6287	196	2	the asian journal of finance & accounting	ORG
ajfa-6287	196	3	1946	CARDINAL
ajfa-6287	196	4	2014	DATE
ajfa-6287	197	1	6	CARDINAL
ajfa-6287	197	2	2	CARDINAL
ajfa-6287	197	3	273	CARDINAL
ajfa-6287	199	1	3	CARDINAL
ajfa-6287	199	2	three	CARDINAL
ajfa-6287	200	1	first	ORDINAL
ajfa-6287	200	2	less than one	CARDINAL
ajfa-6287	200	3	second	ORDINAL
ajfa-6287	200	4	one	CARDINAL
ajfa-6287	200	5	one	CARDINAL
ajfa-6287	200	6	3	CARDINAL
ajfa-6287	200	7	first	ORDINAL
ajfa-6287	201	1	first	ORDINAL
ajfa-6287	202	1	second	ORDINAL
ajfa-6287	202	2	one	CARDINAL
ajfa-6287	205	1	indonesia	GPE
ajfa-6287	206	1	third	ORDINAL
ajfa-6287	208	1	asian	NORP
ajfa-6287	208	2	finance & accounting	ORG
ajfa-6287	208	3	1946	CARDINAL
ajfa-6287	208	4	2014	DATE
ajfa-6287	208	5	6	CARDINAL
ajfa-6287	208	6	2	CARDINAL
ajfa-6287	211	1	4.2	CARDINAL
ajfa-6287	211	2	5	CARDINAL
ajfa-6287	211	3	7	CARDINAL
ajfa-6287	212	1	more than 11.00	CARDINAL
ajfa-6287	212	2	7	CARDINAL
ajfa-6287	212	3	about 11	CARDINAL
ajfa-6287	213	1	7	CARDINAL
ajfa-6287	214	1	coef	PERSON
ajfa-6287	214	2	coef	PERSON
ajfa-6287	214	3	0.054	CARDINAL
ajfa-6287	214	4	1.128	CARDINAL
ajfa-6287	214	5	1.055	CARDINAL
ajfa-6287	214	6	0.61016	CARDINAL
ajfa-6287	215	1	0.079 0.198	CARDINAL
ajfa-6287	215	2	2.39897	CARDINAL
ajfa-6287	215	3	0.171632	ORG
ajfa-6287	215	4	13.98	CARDINAL
ajfa-6287	215	5	0.1719	ORG
ajfa-6287	215	6	14.05	CARDINAL
ajfa-6287	215	7	11.19	CARDINAL
ajfa-6287	215	8	0.137812	CARDINAL
ajfa-6287	215	9	0.05	CARDINAL
ajfa-6287	215	10	2.753 0.006 1.15	MONEY
ajfa-6287	215	11	0.109545	MONEY
ajfa-6287	215	12	2,240	CARDINAL
ajfa-6287	215	13	2,240	CARDINAL
ajfa-6287	219	1	indonesia	GPE
ajfa-6287	222	1	indonesia	GPE
ajfa-6287	223	1	asian	NORP
ajfa-6287	223	2	finance & accounting	ORG
ajfa-6287	223	3	1946	CARDINAL
ajfa-6287	223	4	2014	DATE
ajfa-6287	224	1	6	CARDINAL
ajfa-6287	224	2	2	CARDINAL
ajfa-6287	224	3	275 1.00	CARDINAL
ajfa-6287	224	4	5	CARDINAL
ajfa-6287	224	5	6	CARDINAL
ajfa-6287	224	6	7	CARDINAL
ajfa-6287	226	1	5	CARDINAL
ajfa-6287	227	1	2007 to 2013	DATE
ajfa-6287	227	2	2007	DATE
ajfa-6287	227	3	2013	DATE
ajfa-6287	228	1	1	CARDINAL
ajfa-6287	228	2	0	CARDINAL
ajfa-6287	229	1	four	CARDINAL
ajfa-6287	229	2	quarterly	DATE
ajfa-6287	234	1	1986	DATE
ajfa-6287	234	2	beatty	PERSON
ajfa-6287	234	3	1986	DATE
ajfa-6287	235	1	indonesia	GPE
ajfa-6287	235	2	datar	ORG
ajfa-6287	235	3	1991	DATE
ajfa-6287	235	4	clarkson & simunic	ORG
ajfa-6287	235	5	1994	DATE
ajfa-6287	237	1	1st	ORDINAL
ajfa-6287	237	2	bali	GPE
ajfa-6287	237	3	25	CARDINAL
ajfa-6287	237	4	26	CARDINAL
ajfa-6287	237	5	june 2014	DATE
ajfa-6287	238	1	2,240	CARDINAL
ajfa-6287	238	2	asian	NORP
ajfa-6287	238	3	finance & accounting	ORG
ajfa-6287	238	4	1946	CARDINAL
ajfa-6287	238	5	2014	DATE
ajfa-6287	238	6	6	CARDINAL
ajfa-6287	238	7	2	CARDINAL
ajfa-6287	238	8	276	CARDINAL
ajfa-6287	238	9	1,500	CARDINAL
ajfa-6287	241	1	bachar	PERSON
ajfa-6287	241	2	1989	DATE
ajfa-6287	243	1	6(1	CARDINAL
ajfa-6287	243	2	216	CARDINAL
ajfa-6287	244	1	http://dx.doi.org/10.1111/j.1911-3846.1989.tb00754.x beatty	PERSON
ajfa-6287	244	2	r.p.	GPE
ajfa-6287	244	3	1986	DATE
ajfa-6287	246	1	the university of illinois	ORG
ajfa-6287	247	1	beatty	GPE
ajfa-6287	247	2	r.p.	GPE
ajfa-6287	247	3	1989	DATE
ajfa-6287	249	1	64	DATE
ajfa-6287	249	2	693	CARDINAL
ajfa-6287	249	3	becker	PERSON
ajfa-6287	249	4	c.l.	GPE
ajfa-6287	249	5	m.l.	GPE
ajfa-6287	249	6	j., & subramanyam	ORG
ajfa-6287	249	7	k.r.	GPE
ajfa-6287	249	8	1998	DATE
ajfa-6287	251	1	contemporary accounting research	ORG
ajfa-6287	251	2	15(1	CARDINAL
ajfa-6287	251	3	4	CARDINAL
ajfa-6287	252	1	benston	GPE
ajfa-6287	252	2	g.j.	GPE
ajfa-6287	252	3	1969	DATE
ajfa-6287	253	1	sec	ORG
ajfa-6287	254	1	44	DATE
ajfa-6287	254	2	515	CARDINAL
ajfa-6287	254	3	d., & dichev	ORG
ajfa-6287	254	4	i. (1997	ORG
ajfa-6287	256	1	24(1	CARDINAL
ajfa-6287	256	2	99-126	CARDINAL
ajfa-6287	257	1	http://dx.doi.org/10.1016/s0165-4101(97)00017-7 clarkson	PERSON
ajfa-6287	257	2	d.a.	PERSON
ajfa-6287	257	3	1994	DATE
ajfa-6287	257	4	canadian	NORP
ajfa-6287	258	1	journal of accounting and economics	ORG
ajfa-6287	258	2	17	CARDINAL
ajfa-6287	258	3	207	CARDINAL
ajfa-6287	259	1	a., francis	PERSON
ajfa-6287	259	2	j., & tylor	ORG
ajfa-6287	259	3	s. (1995	ORG
ajfa-6287	261	1	20	CARDINAL
ajfa-6287	261	2	297	CARDINAL
ajfa-6287	262	1	s.m.	GPE
ajfa-6287	262	2	feltham	GPE
ajfa-6287	262	3	g.a.	PERSON
ajfa-6287	262	4	& hughes	ORG
ajfa-6287	262	5	j.s.	GPE
ajfa-6287	262	6	1991	DATE
ajfa-6287	263	1	journal of accounting & economics	ORG
ajfa-6287	263	2	14	DATE
ajfa-6287	263	3	3	CARDINAL
ajfa-6287	264	1	http://dx.doi.org/10.1016/0167-7187(91)90057-r davidson	PERSON
ajfa-6287	264	2	r.a.	GPE
ajfa-6287	264	3	1993	DATE
ajfa-6287	266	1	9	CARDINAL
ajfa-6287	266	2	479	CARDINAL
ajfa-6287	267	1	http://dx.doi.org/10.1111/j.1911-3846.1993.tb00893.x deangelo	PERSON
ajfa-6287	267	2	l.	PERSON
ajfa-6287	267	3	1981	DATE
ajfa-6287	269	1	journal of accounting & economics	ORG
ajfa-6287	269	2	12	CARDINAL
ajfa-6287	269	3	183	CARDINAL
ajfa-6287	271	1	sloan	GPE
ajfa-6287	271	2	r., & sweeney	ORG
ajfa-6287	271	3	1995	DATE
ajfa-6287	273	1	70	CARDINAL
ajfa-6287	273	2	193–225	CARDINAL
ajfa-6287	274	1	defond	ORG
ajfa-6287	274	2	m.l.	GPE
ajfa-6287	274	3	1992	DATE
ajfa-6287	276	1	11	CARDINAL
ajfa-6287	276	2	16-31	DATE
ajfa-6287	277	1	degeorge, f.	PERSON
ajfa-6287	277	2	patel	PERSON
ajfa-6287	277	3	j., & zeckhauser	ORG
ajfa-6287	277	4	r.	PERSON
ajfa-6287	277	5	1999	DATE
ajfa-6287	279	1	asian journal of finance & accounting	ORG
ajfa-6287	279	2	1946	CARDINAL
ajfa-6287	279	3	2014	DATE
ajfa-6287	280	1	6	CARDINAL
ajfa-6287	280	2	2	CARDINAL
ajfa-6287	280	3	277	CARDINAL
ajfa-6287	280	4	1-33	DATE
ajfa-6287	281	1	n., & simunic	ORG
ajfa-6287	281	2	1982	DATE
ajfa-6287	283	1	fourth	ORDINAL
ajfa-6287	283	2	university of illinois	ORG
ajfa-6287	284	1	j.r.	GPE
ajfa-6287	284	2	e.r.	GPE
ajfa-6287	284	3	1988	DATE
ajfa-6287	286	1	63	CARDINAL
ajfa-6287	286	2	october	DATE
ajfa-6287	286	3	663	CARDINAL
ajfa-6287	287	1	jensen	PERSON
ajfa-6287	287	2	m.c.	GPE
ajfa-6287	287	3	w.h.	GPE
ajfa-6287	287	4	1976	DATE
ajfa-6287	289	1	journal of financial economics	ORG
ajfa-6287	289	2	3	CARDINAL
ajfa-6287	289	3	305	CARDINAL
ajfa-6287	290	1	http://dx.doi.org/10.1016/s0022-5193(76)80085-9 mcnichols	PERSON
ajfa-6287	290	2	m.f.	GPE
ajfa-6287	290	3	s.r.	GPE
ajfa-6287	290	4	2008	DATE
ajfa-6287	292	1	83(6	CARDINAL
ajfa-6287	292	2	1571-1603	CARDINAL
ajfa-6287	293	1	http://dx.doi.org/10.2308/accr.2008.83.6.1571	GPE
ajfa-6287	293	2	z.	PERSON
ajfa-6287	293	3	1984	DATE
ajfa-6287	295	1	sixth	ORDINAL
ajfa-6287	295	2	abdel-khalik	PERSON
ajfa-6287	296	1	champaign	PERSON
ajfa-6287	296	2	university of illinois	ORG
ajfa-6287	296	3	229	CARDINAL
ajfa-6287	297	1	f.k.	GPE
ajfa-6287	297	2	k.c.	GPE
ajfa-6287	297	3	2009	DATE
ajfa-6287	299	1	9th	ORDINAL
ajfa-6287	301	1	scott	ORG
ajfa-6287	301	2	w.	PERSON
ajfa-6287	301	3	2000	DATE
ajfa-6287	302	1	prentice hall	ORG
ajfa-6287	302	2	chapter 11	LAW
ajfa-6287	302	3	343	CARDINAL
ajfa-6287	303	1	stubben	ORG
ajfa-6287	303	2	s. (2008	PERSON
ajfa-6287	304	1	the university of north carolina	ORG
ajfa-6287	304	2	chapel hill	ORG
ajfa-6287	305	1	tucker	PERSON
ajfa-6287	305	2	j.w.	GPE
ajfa-6287	305	3	& zarowin	GPE
ajfa-6287	305	4	p.a.	GPE
ajfa-6287	305	5	2006	DATE
ajfa-6287	306	1	81(1	CARDINAL
ajfa-6287	306	2	251-270	CARDINAL
ajfa-6287	307	1	watts	GPE
ajfa-6287	307	2	r.l.	GPE
ajfa-6287	307	3	& zimmerman	ORG
ajfa-6287	307	4	j.l.	GPE
ajfa-6287	307	5	1978	DATE
ajfa-6287	308	1	1	CARDINAL
ajfa-6287	308	2	112	CARDINAL
ajfa-6287	309	1	watts	GPE
ajfa-6287	309	2	r.l.	GPE
ajfa-6287	309	3	& zimmerman	ORG
ajfa-6287	309	4	j.l.	GPE
ajfa-6287	309	5	1983	DATE
ajfa-6287	311	1	the journal of law & economics	ORG
ajfa-6287	311	2	10	CARDINAL
ajfa-6287	311	3	613	CARDINAL
ajfa-6287	312	1	first	ORDINAL
ajfa-6287	313	1	http://creativecommons.org/licenses/by/3.0/	ORG