id	sid	eid	entity	type
ajfa-6342	1	1	microsoft	ORG
ajfa-6342	1	2	6342-22749	DATE
ajfa-6342	1	3	finance & accounting	ORG
ajfa-6342	1	4	1946	CARDINAL
ajfa-6342	1	5	2014	DATE
ajfa-6342	1	6	6	CARDINAL
ajfa-6342	1	7	2	CARDINAL
ajfa-6342	1	8	487	CARDINAL
ajfa-6342	1	9	nigeria	GPE
ajfa-6342	1	10	ezekiel oluwagbemiga	PERSON
ajfa-6342	1	11	jomo kenyatta university of agriculture and technology	ORG
ajfa-6342	1	12	kenya	GPE
ajfa-6342	1	13	23-480	CARDINAL
ajfa-6342	2	1	solomon adeoluwa zaccheaus	PERSON
ajfa-6342	2	2	department of economics	ORG
ajfa-6342	2	3	jomo kenyatta university of agriculture and technology	ORG
ajfa-6342	2	4	kenya e	GPE
ajfa-6342	3	1	olaleye michael	PERSON
ajfa-6342	3	2	department of economics	ORG
ajfa-6342	3	3	jomo kenyatta university of agriculture and technology	ORG
ajfa-6342	3	4	kenya e	GPE
ajfa-6342	4	1	adesinatemitopeoluwaseyi accountancy department	ORG
ajfa-6342	4	2	polytechnic	GPE
ajfa-6342	4	3	offa	GPE
ajfa-6342	4	4	kwara state	PERSON
ajfa-6342	4	5	nigeria e-mail	ORG
ajfa-6342	5	1	sep. 22, 2014	DATE
ajfa-6342	5	2	nov. 20, 2014	DATE
ajfa-6342	5	3	december 1, 2014	DATE
ajfa-6342	5	4	http://dx.doi.org/10.5296/	GPE
ajfa-6342	5	5	ajfa.v6i2.6342	PERSON
ajfa-6342	5	6	nigeria	GPE
ajfa-6342	6	1	three	CARDINAL
ajfa-6342	6	2	three	CARDINAL
ajfa-6342	7	1	asian journal of finance & accounting	ORG
ajfa-6342	7	2	1946	CARDINAL
ajfa-6342	7	3	2014	DATE
ajfa-6342	7	4	6	CARDINAL
ajfa-6342	7	5	2	CARDINAL
ajfa-6342	7	6	488	CARDINAL
ajfa-6342	7	7	96	CARDINAL
ajfa-6342	8	1	nigeria	GPE
ajfa-6342	11	1	asian	NORP
ajfa-6342	11	2	finance & accounting	ORG
ajfa-6342	11	3	1946	CARDINAL
ajfa-6342	11	4	2014	DATE
ajfa-6342	11	5	6	CARDINAL
ajfa-6342	11	6	2	CARDINAL
ajfa-6342	11	7	489 1	CARDINAL
ajfa-6342	12	1	1.1	CARDINAL
ajfa-6342	13	1	uk	GPE
ajfa-6342	13	2	1988	DATE
ajfa-6342	13	3	andy, 2001	PERSON
ajfa-6342	14	1	annual	DATE
ajfa-6342	14	2	andy, 2001	ORG
ajfa-6342	15	1	1958	DATE
ajfa-6342	15	2	section 24	LAW
ajfa-6342	15	3	1958	DATE
ajfa-6342	15	4	1976	DATE
ajfa-6342	15	5	1999	DATE
ajfa-6342	15	6	omolehinwa	ORG
ajfa-6342	15	7	2004	DATE
ajfa-6342	16	1	2008	DATE
ajfa-6342	17	1	oladipupo&izedonmi	ORG
ajfa-6342	17	2	2013	DATE
ajfa-6342	18	1	baker	PERSON
ajfa-6342	18	2	2005	DATE
ajfa-6342	19	1	three	CARDINAL
ajfa-6342	19	2	nigeria	GPE
ajfa-6342	19	3	three	CARDINAL
ajfa-6342	21	1	2013	DATE
ajfa-6342	22	1	1.2	CARDINAL
ajfa-6342	22	2	nashuwa, 2005	DATE
ajfa-6342	23	1	john	PERSON
ajfa-6342	23	2	1995	DATE
ajfa-6342	23	3	asian	NORP
ajfa-6342	23	4	finance & accounting	ORG
ajfa-6342	23	5	1946	CARDINAL
ajfa-6342	23	6	2014	DATE
ajfa-6342	23	7	6	CARDINAL
ajfa-6342	23	8	2	CARDINAL
ajfa-6342	23	9	490	CARDINAL
ajfa-6342	24	1	doyle, 2005	ORG
ajfa-6342	26	1	muhamad&kabhari	NORP
ajfa-6342	26	2	2006	DATE
ajfa-6342	28	1	nashuwa, 2005	DATE
ajfa-6342	30	1	doyle, 2005	ORG
ajfa-6342	32	1	u.s.	GPE
ajfa-6342	32	2	gao	PERSON
ajfa-6342	32	3	2003	DATE
ajfa-6342	33	1	1.3	CARDINAL
ajfa-6342	37	1	1.4	CARDINAL
ajfa-6342	37	2	nigeria	GPE
ajfa-6342	38	1	nigeria	GPE
ajfa-6342	40	1	asian journal of finance & accounting	ORG
ajfa-6342	40	2	1946	CARDINAL
ajfa-6342	40	3	2014	DATE
ajfa-6342	41	1	6	CARDINAL
ajfa-6342	41	2	2	CARDINAL
ajfa-6342	41	3	491 1.5	CARDINAL
ajfa-6342	42	1	1.6	CARDINAL
ajfa-6342	46	1	2	CARDINAL
ajfa-6342	47	1	2.1	CARDINAL
ajfa-6342	50	1	2.1.1	CARDINAL
ajfa-6342	50	2	eastern europe	LOC
ajfa-6342	56	1	standards1	ORG
ajfa-6342	57	1	adriana	ORG
ajfa-6342	57	2	2007	DATE
ajfa-6342	57	3	the present days	DATE
ajfa-6342	57	4	asian	NORP
ajfa-6342	57	5	finance & accounting	ORG
ajfa-6342	57	6	1946	CARDINAL
ajfa-6342	57	7	2014	DATE
ajfa-6342	57	8	6	CARDINAL
ajfa-6342	57	9	2	CARDINAL
ajfa-6342	60	1	khadagoo	PERSON
ajfa-6342	60	2	2012	DATE
ajfa-6342	61	1	2.2	CARDINAL
ajfa-6342	61	2	2.2.1	CARDINAL
ajfa-6342	61	3	british	NORP
ajfa-6342	61	4	the 19th century	DATE
ajfa-6342	61	5	2005	DATE
ajfa-6342	62	1	aderibigbe	PERSON
ajfa-6342	62	2	2005	DATE
ajfa-6342	63	1	2001	DATE
ajfa-6342	64	1	louwers et al	PERSON
ajfa-6342	65	1	2007	DATE
ajfa-6342	67	1	gray & manson (	ORG
ajfa-6342	67	2	2000	DATE
ajfa-6342	67	3	hayes et al	PERSON
ajfa-6342	68	1	2005	DATE
ajfa-6342	69	1	whittington &pany	ORG
ajfa-6342	69	2	2004	DATE
ajfa-6342	70	1	2009	DATE
ajfa-6342	71	1	three	CARDINAL
ajfa-6342	73	1	2001	DATE
ajfa-6342	74	1	2003	DATE
ajfa-6342	75	1	2.2.2	CARDINAL
ajfa-6342	75	2	iyawe (1997	DATE
ajfa-6342	76	1	dunn	PERSON
ajfa-6342	76	2	1996	DATE
ajfa-6342	77	1	baker	PERSON
ajfa-6342	77	2	2005	DATE
ajfa-6342	77	3	asian journal of finance & accounting	ORG
ajfa-6342	77	4	1946	CARDINAL
ajfa-6342	77	5	2014	DATE
ajfa-6342	77	6	6	CARDINAL
ajfa-6342	77	7	2	CARDINAL
ajfa-6342	78	1	paul and walker	ORG
ajfa-6342	78	2	2009	DATE
ajfa-6342	79	1	2.2.3	CARDINAL
ajfa-6342	79	2	iyawe	DATE
ajfa-6342	79	3	1997	DATE
ajfa-6342	82	1	2.2.4	CARDINAL
ajfa-6342	82	2	nelson, elliot &tarpley	ORG
ajfa-6342	82	3	2002	DATE
ajfa-6342	82	4	1994	DATE
ajfa-6342	83	1	mautz	PERSON
ajfa-6342	83	2	1961	DATE
ajfa-6342	85	1	deangelo	PERSON
ajfa-6342	85	2	1981	DATE
ajfa-6342	87	1	3	CARDINAL
ajfa-6342	87	2	3.1	CARDINAL
ajfa-6342	87	3	nigeria	GPE
ajfa-6342	89	1	3.2	CARDINAL
ajfa-6342	89	2	36	CARDINAL
ajfa-6342	89	3	nigeria	GPE
ajfa-6342	90	1	3.3	CARDINAL
ajfa-6342	90	2	105	CARDINAL
ajfa-6342	91	1	the south west region	LOC
ajfa-6342	91	2	15	CARDINAL
ajfa-6342	91	3	six	CARDINAL
ajfa-6342	91	4	15	CARDINAL
ajfa-6342	93	1	asian journal of finance & accounting	ORG
ajfa-6342	93	2	1946	CARDINAL
ajfa-6342	93	3	2014	DATE
ajfa-6342	94	1	6	CARDINAL
ajfa-6342	94	2	2	CARDINAL
ajfa-6342	94	3	494 3.4	CARDINAL
ajfa-6342	96	1	105	CARDINAL
ajfa-6342	98	1	3.5.1	CARDINAL
ajfa-6342	98	2	3	CARDINAL
ajfa-6342	98	3	2	CARDINAL
ajfa-6342	98	4	2	CARDINAL
ajfa-6342	99	1	3.5.2	CARDINAL
ajfa-6342	102	1	0.928	CARDINAL
ajfa-6342	102	2	0.886	CARDINAL
ajfa-6342	102	3	0.869	CARDINAL
ajfa-6342	103	1	3.6	CARDINAL
ajfa-6342	104	1	one hundred and five	CARDINAL
ajfa-6342	104	2	105	CARDINAL
ajfa-6342	104	3	two	CARDINAL
ajfa-6342	104	4	2	CARDINAL
ajfa-6342	105	1	ninety six	DATE
ajfa-6342	105	2	91.4%	PERCENT
ajfa-6342	105	3	nine	CARDINAL
ajfa-6342	105	4	9	CARDINAL
ajfa-6342	105	5	8.6%	PERCENT
ajfa-6342	106	1	3.7	CARDINAL
ajfa-6342	107	1	17.0	CARDINAL
ajfa-6342	110	1	x2=	PERSON
ajfa-6342	111	1	asian	NORP
ajfa-6342	111	2	finance & accounting	ORG
ajfa-6342	111	3	1946	CARDINAL
ajfa-6342	111	4	2014	DATE
ajfa-6342	111	5	6	CARDINAL
ajfa-6342	111	6	2	CARDINAL
ajfa-6342	114	1	4	CARDINAL
ajfa-6342	114	2	4.1	CARDINAL
ajfa-6342	114	3	1	CARDINAL
ajfa-6342	114	4	96	CARDINAL
ajfa-6342	114	5	fifty eight	CARDINAL
ajfa-6342	114	6	58	CARDINAL
ajfa-6342	114	7	60.4%	PERCENT
ajfa-6342	114	8	38	CARDINAL
ajfa-6342	114	9	39.6%	PERCENT
ajfa-6342	116	1	16	CARDINAL
ajfa-6342	116	2	16.7%	PERCENT
ajfa-6342	116	3	between 1-5 years	CARDINAL
ajfa-6342	116	4	20	CARDINAL
ajfa-6342	116	5	20.8%	PERCENT
ajfa-6342	116	6	6-10 years	DATE
ajfa-6342	116	7	8	CARDINAL
ajfa-6342	116	8	8.3%	PERCENT
ajfa-6342	116	9	11-15 years	DATE
ajfa-6342	116	10	24	CARDINAL
ajfa-6342	116	11	25%	PERCENT
ajfa-6342	116	12	between 16-20 years	CARDINAL
ajfa-6342	116	13	28	CARDINAL
ajfa-6342	116	14	29.2	CARDINAL
ajfa-6342	116	15	20 years	DATE
ajfa-6342	117	1	20 years	DATE
ajfa-6342	118	1	4	CARDINAL
ajfa-6342	118	2	4.2%	PERCENT
ajfa-6342	118	3	64	CARDINAL
ajfa-6342	118	4	66.6%	PERCENT
ajfa-6342	118	5	28	CARDINAL
ajfa-6342	118	6	29.2%	PERCENT
ajfa-6342	120	1	44	CARDINAL
ajfa-6342	120	2	45.8%	PERCENT
ajfa-6342	120	3	12	CARDINAL
ajfa-6342	120	4	12.5%	PERCENT
ajfa-6342	120	5	anan	PERSON
ajfa-6342	120	6	40	CARDINAL
ajfa-6342	120	7	41.7%	PERCENT
ajfa-6342	122	1	1	CARDINAL
ajfa-6342	122	2	58	CARDINAL
ajfa-6342	122	3	39.6	CARDINAL
ajfa-6342	122	4	1-5 years	DATE
ajfa-6342	122	5	6-10 years	DATE
ajfa-6342	122	6	11-15 years	DATE
ajfa-6342	122	7	16-20 years 20	DATE
ajfa-6342	122	8	16 16.7	CARDINAL
ajfa-6342	123	1	20.8 8	TIME
ajfa-6342	123	2	29.2	CARDINAL
ajfa-6342	124	1	ssce	PERSON
ajfa-6342	124	2	msc./mba	ORG
ajfa-6342	124	3	66.6	CARDINAL
ajfa-6342	124	4	29.2	CARDINAL
ajfa-6342	125	1	qual	PERSON
ajfa-6342	126	1	anan	GPE
ajfa-6342	126	2	12.5	CARDINAL
ajfa-6342	126	3	41.7	CARDINAL
ajfa-6342	126	4	finance & accounting	ORG
ajfa-6342	126	5	1946	CARDINAL
ajfa-6342	126	6	2014	DATE
ajfa-6342	126	7	6	CARDINAL
ajfa-6342	126	8	2	CARDINAL
ajfa-6342	126	9	496 4.2	CARDINAL
ajfa-6342	128	1	five	CARDINAL
ajfa-6342	128	2	4	CARDINAL
ajfa-6342	128	3	2	CARDINAL
ajfa-6342	129	1	96	CARDINAL
ajfa-6342	130	1	first	ORDINAL
ajfa-6342	131	1	78%	PERCENT
ajfa-6342	132	1	secondly	ORDINAL
ajfa-6342	132	2	two	CARDINAL
ajfa-6342	132	3	third	ORDINAL
ajfa-6342	133	1	nigeria	GPE
ajfa-6342	134	1	annual	DATE
ajfa-6342	135	1	annual	DATE
ajfa-6342	136	1	only 38%	PERCENT
ajfa-6342	137	1	asian journal of finance & accounting	ORG
ajfa-6342	137	2	1946	CARDINAL
ajfa-6342	137	3	2014	DATE
ajfa-6342	138	1	6	CARDINAL
ajfa-6342	138	2	2	CARDINAL
ajfa-6342	138	3	497	CARDINAL
ajfa-6342	138	4	2	CARDINAL
ajfa-6342	139	1	annually 51	DATE
ajfa-6342	139	2	100	CARDINAL
ajfa-6342	139	3	48 50 40	PERCENT
ajfa-6342	139	4	96 100	CARDINAL
ajfa-6342	139	5	18	CARDINAL
ajfa-6342	139	6	100	CARDINAL
ajfa-6342	139	7	27 28	DATE
ajfa-6342	139	8	22	CARDINAL
ajfa-6342	139	9	37	CARDINAL
ajfa-6342	140	1	the european union	ORG
ajfa-6342	140	2	2009	DATE
ajfa-6342	142	1	69%	PERCENT
ajfa-6342	143	1	asian journal of finance & accounting	ORG
ajfa-6342	143	2	1946	CARDINAL
ajfa-6342	143	3	2014	DATE
ajfa-6342	143	4	6	CARDINAL
ajfa-6342	143	5	2	CARDINAL
ajfa-6342	143	6	nigeria	GPE
ajfa-6342	144	1	the last five years	DATE
ajfa-6342	145	1	six	CARDINAL
ajfa-6342	145	2	83%	PERCENT
ajfa-6342	147	1	the ministry of finance	ORG
ajfa-6342	147	2	25%	PERCENT
ajfa-6342	147	3	53%	PERCENT
ajfa-6342	148	1	3	CARDINAL
ajfa-6342	150	1	45	CARDINAL
ajfa-6342	150	2	3 3 22	TIME
ajfa-6342	150	3	96 100	CARDINAL
ajfa-6342	151	1	48 50	CARDINAL
ajfa-6342	151	2	100	CARDINAL
ajfa-6342	152	1	48 50	CARDINAL
ajfa-6342	152	2	96 100	CARDINAL
ajfa-6342	152	3	24	CARDINAL
ajfa-6342	152	4	asian	NORP
ajfa-6342	152	5	finance & accounting	ORG
ajfa-6342	152	6	1946	CARDINAL
ajfa-6342	152	7	2014	DATE
ajfa-6342	153	1	6	CARDINAL
ajfa-6342	153	2	2	CARDINAL
ajfa-6342	153	3	499	CARDINAL
ajfa-6342	153	4	4	CARDINAL
ajfa-6342	153	5	nigeria	GPE
ajfa-6342	154	1	89%	PERCENT
ajfa-6342	154	2	annual	DATE
ajfa-6342	155	1	sec	ORG
ajfa-6342	155	2	125	CARDINAL
ajfa-6342	155	3	1999	DATE
ajfa-6342	156	1	annual	DATE
ajfa-6342	158	1	62	CARDINAL
ajfa-6342	158	2	27	CARDINAL
ajfa-6342	158	3	96 100	CARDINAL
ajfa-6342	158	4	31	CARDINAL
ajfa-6342	158	5	16 96 100	CARDINAL
ajfa-6342	158	6	annual	DATE
ajfa-6342	158	7	36	CARDINAL
ajfa-6342	158	8	100	CARDINAL
ajfa-6342	158	9	58	CARDINAL
ajfa-6342	158	10	4.3	CARDINAL
ajfa-6342	159	1	0.62	CARDINAL
ajfa-6342	160	1	62%	PERCENT
ajfa-6342	160	2	asian journal of finance & accounting	ORG
ajfa-6342	160	3	1946	CARDINAL
ajfa-6342	160	4	2014	DATE
ajfa-6342	160	5	6	CARDINAL
ajfa-6342	160	6	2	CARDINAL
ajfa-6342	160	7	38%	PERCENT
ajfa-6342	162	1	0.001	CARDINAL
ajfa-6342	162	2	3.333	CARDINAL
ajfa-6342	164	1	1%	PERCENT
ajfa-6342	164	2	0.037	CARDINAL
ajfa-6342	165	1	2002	DATE
ajfa-6342	165	2	2008	DATE
ajfa-6342	166	1	0.079	CARDINAL
ajfa-6342	166	2	4.638	CARDINAL
ajfa-6342	166	3	2	CARDINAL
ajfa-6342	166	4	5%	PERCENT
ajfa-6342	168	1	5	CARDINAL
ajfa-6342	168	2	0.611147	CARDINAL
ajfa-6342	168	3	0.545653	CARDINAL
ajfa-6342	168	4	96	CARDINAL
ajfa-6342	168	5	6	CARDINAL
ajfa-6342	170	1	3 45.34778	CARDINAL
ajfa-6342	170	2	50.76939	CARDINAL
ajfa-6342	170	3	92	CARDINAL
ajfa-6342	170	4	95 72.73958	CARDINAL
ajfa-6342	170	5	7	CARDINAL
ajfa-6342	173	1	0.335 0.0216	MONEY
ajfa-6342	173	2	0.001	CARDINAL
ajfa-6342	173	3	0.037 0.003	CARDINAL
ajfa-6342	173	4	0.079	CARDINAL
ajfa-6342	176	1	asian journal of finance & accounting	ORG
ajfa-6342	176	2	1946	CARDINAL
ajfa-6342	176	3	2014	DATE
ajfa-6342	177	1	6	CARDINAL
ajfa-6342	177	2	2	CARDINAL
ajfa-6342	177	3	501	CARDINAL
ajfa-6342	178	1	nigeria	GPE
ajfa-6342	180	1	105	CARDINAL
ajfa-6342	181	1	stata-64	DATE
ajfa-6342	182	1	nigeria	GPE
ajfa-6342	183	1	2005	DATE
ajfa-6342	185	1	journal of social sciences	ORG
ajfa-6342	185	2	10(2	DATE
ajfa-6342	185	3	135	CARDINAL
ajfa-6342	187	1	2002	DATE
ajfa-6342	189	1	13(1	CARDINAL
ajfa-6342	189	2	56	CARDINAL
ajfa-6342	189	3	68	CARDINAL
ajfa-6342	190	1	baker	PERSON
ajfa-6342	190	2	c. r.	PERSON
ajfa-6342	190	3	2005	DATE
ajfa-6342	191	1	8/10/2009	CARDINAL
ajfa-6342	191	2	l.	PERSON
ajfa-6342	191	3	1981	DATE
ajfa-6342	192	1	3(12	CARDINAL
ajfa-6342	192	2	183	CARDINAL
ajfa-6342	192	3	199	CARDINAL
ajfa-6342	193	1	2001).financial	CARDINAL
ajfa-6342	193	2	spain	GPE
ajfa-6342	194	1	doyle	GPE
ajfa-6342	194	2	j. (	PERSON
ajfa-6342	194	3	2005	DATE
ajfa-6342	195	1	12(2	DATE
ajfa-6342	195	2	254	CARDINAL
ajfa-6342	195	3	j. (1996	ORG
ajfa-6342	197	1	prentice hall	ORG
ajfa-6342	198	1	gray, i. & manson	ORG
ajfa-6342	198	2	s.	PERSON
ajfa-6342	198	3	2000	DATE
ajfa-6342	199	1	thomson	GPE
ajfa-6342	200	1	united states	GPE
ajfa-6342	201	1	hayes	PERSON
ajfa-6342	201	2	r.	NORP
ajfa-6342	201	3	dassen	PERSON
ajfa-6342	201	4	r.	NORP
ajfa-6342	201	5	schilder	GPE
ajfa-6342	201	6	a., & wallage	ORG
ajfa-6342	201	7	2005	DATE
ajfa-6342	203	1	prentice hall	ORG
ajfa-6342	204	1	millan	PERSON
ajfa-6342	205	1	asian	NORP
ajfa-6342	205	2	finance & accounting	ORG
ajfa-6342	205	3	1946	CARDINAL
ajfa-6342	205	4	2014	DATE
ajfa-6342	206	1	6	CARDINAL
ajfa-6342	206	2	2	CARDINAL
ajfa-6342	206	3	502	CARDINAL
ajfa-6342	207	1	2009	DATE
ajfa-6342	208	1	http,//www.icaew.com	ORG
ajfa-6342	209	1	john	PERSON
ajfa-6342	209	2	2005	DATE
ajfa-6342	210	1	12(2	DATE
ajfa-6342	210	2	254	CARDINAL
ajfa-6342	210	3	j. t.	PERSON
ajfa-6342	210	4	ramsay	GPE
ajfa-6342	210	5	j. r.	PERSON
ajfa-6342	210	6	sinason	GPE
ajfa-6342	210	7	h. d.	PERSON
ajfa-6342	210	8	r. j.	PERSON
ajfa-6342	210	9	2007	DATE
ajfa-6342	212	1	journal of accounting and economics	ORG
ajfa-6342	212	2	344	CARDINAL
ajfa-6342	212	3	366	CARDINAL
ajfa-6342	212	4	r.k.	GPE
ajfa-6342	212	5	sharaf	GPE
ajfa-6342	212	6	h.a.	GPE
ajfa-6342	212	7	1961	DATE
ajfa-6342	214	1	american accounting association	ORG
ajfa-6342	214	2	sarasota springs	GPE
ajfa-6342	214	3	4th	ORDINAL
ajfa-6342	214	4	111	CARDINAL
ajfa-6342	214	5	112	CARDINAL
ajfa-6342	215	1	mcgrath s.	PERSON
ajfa-6342	215	2	siegel, a.	PERSON
ajfa-6342	215	3	t. w.	PERSON
ajfa-6342	215	4	glazer	PERSON
ajfa-6342	215	5	a. s.	PERSON
ajfa-6342	215	6	h. r.	PERSON
ajfa-6342	215	7	2001	DATE
ajfa-6342	217	1	1(4	CARDINAL
ajfa-6342	217	2	1	CARDINAL
ajfa-6342	219	1	2008	DATE
ajfa-6342	221	1	81	CARDINAL
ajfa-6342	222	1	muhamad	PERSON
ajfa-6342	222	2	z., & karbhari	ORG
ajfa-6342	222	3	2006	DATE
ajfa-6342	223	1	http//www.papers.ssrn.com	ORG
ajfa-6342	224	1	2005	DATE
ajfa-6342	226	1	17(2	CARDINAL
ajfa-6342	226	2	18	CARDINAL
ajfa-6342	226	3	nelson	PERSON
ajfa-6342	226	4	m., elliot	PERSON
ajfa-6342	226	5	j. & tarpley	ORG
ajfa-6342	226	6	r.	NORP
ajfa-6342	226	7	2002	DATE
ajfa-6342	228	1	175	CARDINAL
ajfa-6342	229	1	http://dx.doi.org/10.2308/accr.2002.77.s-1.175 oladipupo	PERSON
ajfa-6342	229	2	a. o.	PERSON
ajfa-6342	229	3	izedonmi f. i.	PERSON
ajfa-6342	229	4	2013	DATE
ajfa-6342	230	1	nigeria	GPE
ajfa-6342	231	1	african	NORP
ajfa-6342	231	2	7(3	CARDINAL
ajfa-6342	231	3	34	CARDINAL
ajfa-6342	231	4	paul a.	PERSON
ajfa-6342	231	5	2009	DATE
ajfa-6342	232	1	british	NORP
ajfa-6342	232	2	french	NORP
ajfa-6342	232	3	serbian	NORP
ajfa-6342	232	4	3(2	CARDINAL
ajfa-6342	232	5	21	CARDINAL
ajfa-6342	232	6	22	CARDINAL
ajfa-6342	233	1	smith report	ORG
ajfa-6342	234	1	2003	DATE
ajfa-6342	235	1	15/11/09	CARDINAL
ajfa-6342	235	2	tairu	ORG
ajfa-6342	235	3	k.o.	PERSON
ajfa-6342	235	4	2006	DATE
ajfa-6342	236	1	31	CARDINAL
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ajfa-6342	239	1	13(1	CARDINAL
ajfa-6342	239	2	56	CARDINAL
ajfa-6342	239	3	68	CARDINAL