id	sid	eid	entity	type
ajfa-6693	1	1	microsoft	ORG
ajfa-6693	1	2	6693-23783	DATE
ajfa-6693	1	3	asian	NORP
ajfa-6693	1	4	finance & accounting	ORG
ajfa-6693	1	5	1946	CARDINAL
ajfa-6693	1	6	2014	DATE
ajfa-6693	1	7	6	CARDINAL
ajfa-6693	1	8	2	CARDINAL
ajfa-6693	1	9	422	CARDINAL
ajfa-6693	1	10	iran	GPE
ajfa-6693	1	11	nasrollahtakhtaei1	GPE
ajfa-6693	1	12	islamic azad university	ORG
ajfa-6693	1	13	iran e-mail	GPE
ajfa-6693	1	14	zahra mousavi	PERSON
ajfa-6693	1	15	islamic azad university	ORG
ajfa-6693	1	16	andimeshk	GPE
ajfa-6693	1	17	iran e-mail	GPE
ajfa-6693	1	18	mohammad	PERSON
ajfa-6693	1	19	islamic azad university	ORG
ajfa-6693	1	20	iran e-mail	GPE
ajfa-6693	1	21	farahbakhsh accounting department	ORG
ajfa-6693	1	22	islamic azad university	ORG
ajfa-6693	1	23	iran e-mail	GPE
ajfa-6693	1	24	oct. 2, 2014	DATE
ajfa-6693	1	25	nov. 4, 2014	DATE
ajfa-6693	1	26	november 4, 2014	DATE
ajfa-6693	1	27	http://dx.doi.org/10.5296/ajfa.v6i2.6693	PERSON
ajfa-6693	1	28	roe, roa	ORG
ajfa-6693	2	1	240	CARDINAL
ajfa-6693	2	2	iranian	NORP
ajfa-6693	2	3	1	CARDINAL
ajfa-6693	3	1	islamic azad university	ORG
ajfa-6693	3	2	dezful	GPE
ajfa-6693	3	3	iran	GPE
ajfa-6693	3	4	journal of finance & accounting	ORG
ajfa-6693	3	5	1946	CARDINAL
ajfa-6693	3	6	2014	DATE
ajfa-6693	3	7	6	CARDINAL
ajfa-6693	3	8	2	CARDINAL
ajfa-6693	3	9	423	CARDINAL
ajfa-6693	3	10	2006 to 2008	DATE
ajfa-6693	4	1	roe, roa	ORG
ajfa-6693	4	2	asian	NORP
ajfa-6693	4	3	finance & accounting	ORG
ajfa-6693	4	4	1946	CARDINAL
ajfa-6693	4	5	2014	DATE
ajfa-6693	5	1	6	CARDINAL
ajfa-6693	5	2	2	CARDINAL
ajfa-6693	5	3	424 1	CARDINAL
ajfa-6693	5	4	enron	ORG
ajfa-6693	5	5	worldcom	ORG
ajfa-6693	5	6	corporations(mashayekhi	ORG
ajfa-6693	5	7	2007	DATE
ajfa-6693	6	1	shareholders(bushman & smith	ORG
ajfa-6693	6	2	2001	DATE
ajfa-6693	9	1	linear	ORG
ajfa-6693	13	1	annual	DATE
ajfa-6693	13	2	sheet(ahmed & nicholls	ORG
ajfa-6693	13	3	1994	DATE
ajfa-6693	14	1	annual	DATE
ajfa-6693	14	2	1997	DATE
ajfa-6693	15	1	2	CARDINAL
ajfa-6693	16	1	2008	DATE
ajfa-6693	16	2	jensen & meckling	ORG
ajfa-6693	16	3	1976).given	CARDINAL
ajfa-6693	16	4	marston & polei	ORG
ajfa-6693	16	5	2004	DATE
ajfa-6693	17	1	1999	DATE
ajfa-6693	18	1	asian journal of finance & accounting	ORG
ajfa-6693	18	2	1946	CARDINAL
ajfa-6693	18	3	2014	DATE
ajfa-6693	18	4	6	CARDINAL
ajfa-6693	18	5	2	CARDINAL
ajfa-6693	18	6	425	CARDINAL
ajfa-6693	18	7	lee	PERSON
ajfa-6693	18	8	2006).disclosure	CARDINAL
ajfa-6693	18	9	richardson, & waterhouse	ORG
ajfa-6693	20	1	2004)explain	ORDINAL
ajfa-6693	20	2	desai	PERSON
ajfa-6693	21	1	stewart	PERSON
ajfa-6693	21	2	2010	DATE
ajfa-6693	22	1	recent years	DATE
ajfa-6693	22	2	ahmed	PERSON
ajfa-6693	22	3	1971	DATE
ajfa-6693	22	4	r. s. o. wallace	PERSON
ajfa-6693	22	5	naser, & mora	ORG
ajfa-6693	22	6	1994)show	CARDINAL
ajfa-6693	22	7	mcnally	PERSON
ajfa-6693	22	8	eng	GPE
ajfa-6693	22	9	1982	DATE
ajfa-6693	22	10	1995)find	CARDINAL
ajfa-6693	23	1	two	CARDINAL
ajfa-6693	23	2	wallace	PERSON
ajfa-6693	23	3	2003	DATE
ajfa-6693	23	4	coller & yohn,	ORG
ajfa-6693	23	5	1997	DATE
ajfa-6693	23	6	glosten & milgrom	ORG
ajfa-6693	23	7	1985	DATE
ajfa-6693	23	8	petersen & plenborg	ORG
ajfa-6693	23	9	2006	DATE
ajfa-6693	23	10	welker, 1995)	ORG
ajfa-6693	24	1	milgrom(1985	ORG
ajfa-6693	26	1	welker	ORG
ajfa-6693	26	2	1995	DATE
ajfa-6693	26	3	19	CARDINAL
ajfa-6693	26	4	tunisian	NORP
ajfa-6693	26	5	the year 1999-2008	DATE
ajfa-6693	26	6	arab	NORP
ajfa-6693	26	7	2011	DATE
ajfa-6693	28	1	3	CARDINAL
ajfa-6693	28	2	3.1	CARDINAL
ajfa-6693	30	1	1977	DATE
ajfa-6693	30	2	1976	DATE
ajfa-6693	31	1	2009	DATE
ajfa-6693	32	1	asian journal of finance & accounting	ORG
ajfa-6693	32	2	1946	CARDINAL
ajfa-6693	32	3	2014	DATE
ajfa-6693	32	4	6	CARDINAL
ajfa-6693	32	5	2	CARDINAL
ajfa-6693	32	6	426	CARDINAL
ajfa-6693	36	1	1983	DATE
ajfa-6693	37	1	1999	DATE
ajfa-6693	40	1	tehran stock exchange	ORG
ajfa-6693	46	1	1,2	CARDINAL
ajfa-6693	46	2	1,2	CARDINAL
ajfa-6693	46	3	1	CARDINAL
ajfa-6693	46	4	generalized least square	QUANTITY
ajfa-6693	46	5	gls	ORG
ajfa-6693	47	1	asian	NORP
ajfa-6693	47	2	finance & accounting	ORG
ajfa-6693	47	3	1946	CARDINAL
ajfa-6693	47	4	2014	DATE
ajfa-6693	48	1	6	CARDINAL
ajfa-6693	48	2	2	CARDINAL
ajfa-6693	48	3	427 3.2	CARDINAL
ajfa-6693	49	1	the tehran stock exchange	ORG
ajfa-6693	49	2	2006 to 2008	DATE
ajfa-6693	50	1	fiscal year	DATE
ajfa-6693	50	2	20th	ORDINAL
ajfa-6693	50	3	fiscal year end	DATE
ajfa-6693	50	4	the tehran stock exchange	ORG
ajfa-6693	50	5	more than one	CARDINAL
ajfa-6693	50	6	80	CARDINAL
ajfa-6693	50	7	tehran stock exchange	ORG
ajfa-6693	51	1	the years from 2006 to 2008	DATE
ajfa-6693	51	2	240	CARDINAL
ajfa-6693	52	1	3.3	CARDINAL
ajfa-6693	54	1	tadbirpardaz	PERSON
ajfa-6693	54	2	tehran stock exchange	ORG
ajfa-6693	54	3	first	ORDINAL
ajfa-6693	55	1	7	CARDINAL
ajfa-6693	55	2	3.4	CARDINAL
ajfa-6693	57	1	1	CARDINAL
ajfa-6693	58	1	tehran stock exchange	ORG
ajfa-6693	59	1	asian	NORP
ajfa-6693	59	2	finance & accounting	ORG
ajfa-6693	59	3	1946	CARDINAL
ajfa-6693	59	4	2014	DATE
ajfa-6693	59	5	6	CARDINAL
ajfa-6693	59	6	2	CARDINAL
ajfa-6693	59	7	428 3.5	CARDINAL
ajfa-6693	60	1	3.5.1	CARDINAL
ajfa-6693	63	1	jarque-bera	ORG
ajfa-6693	63	2	higher than 5%	PERCENT
ajfa-6693	63	3	0.05	CARDINAL
ajfa-6693	64	1	jarque-bera	ORG
ajfa-6693	64	2	5%	PERCENT
ajfa-6693	64	3	0.05	CARDINAL
ajfa-6693	65	1	3.5.2	CARDINAL
ajfa-6693	65	2	one	CARDINAL
ajfa-6693	66	1	one	CARDINAL
ajfa-6693	67	1	one	CARDINAL
ajfa-6693	70	1	two	CARDINAL
ajfa-6693	71	1	-1	ORG
ajfa-6693	72	1	3.5.3	CARDINAL
ajfa-6693	73	1	usingdurbin-watson	ORG
ajfa-6693	74	1	durbin-watson	PERSON
ajfa-6693	74	2	between 1.5 and 2.5	CARDINAL
ajfa-6693	74	3	first	ORDINAL
ajfa-6693	75	1	higher than 2.5	CARDINAL
ajfa-6693	75	2	first	ORDINAL
ajfa-6693	79	1	higher than 5%	PERCENT
ajfa-6693	79	2	0.05	CARDINAL
ajfa-6693	80	1	3.6	CARDINAL
ajfa-6693	80	2	one	CARDINAL
ajfa-6693	80	3	five	CARDINAL
ajfa-6693	83	1	asian	NORP
ajfa-6693	83	2	finance & accounting	ORG
ajfa-6693	83	3	1946	CARDINAL
ajfa-6693	83	4	2014	DATE
ajfa-6693	84	1	6	CARDINAL
ajfa-6693	84	2	2	CARDINAL
ajfa-6693	84	3	429	CARDINAL
ajfa-6693	84	4	0	CARDINAL
ajfa-6693	85	1	3.6.1	CARDINAL
ajfa-6693	86	1	first	ORDINAL
ajfa-6693	86	2	first	ORDINAL
ajfa-6693	91	1	higher than 5%	PERCENT
ajfa-6693	91	2	0.05	CARDINAL
ajfa-6693	91	3	5%	PERCENT
ajfa-6693	91	4	0.05	CARDINAL
ajfa-6693	92	1	3.6.2	TIME
ajfa-6693	92	2	second	ORDINAL
ajfa-6693	92	3	second	ORDINAL
ajfa-6693	92	4	asian	NORP
ajfa-6693	92	5	finance & accounting	ORG
ajfa-6693	92	6	1946	CARDINAL
ajfa-6693	92	7	2014	DATE
ajfa-6693	92	8	6	CARDINAL
ajfa-6693	92	9	2	CARDINAL
ajfa-6693	92	10	430	CARDINAL
ajfa-6693	92	11	0(quick	CARDINAL
ajfa-6693	92	12	higher than 5%	PERCENT
ajfa-6693	92	13	0.05	CARDINAL
ajfa-6693	92	14	5%	PERCENT
ajfa-6693	92	15	0.05	CARDINAL
ajfa-6693	93	1	4	CARDINAL
ajfa-6693	93	2	4	CARDINAL
ajfa-6693	93	3	1	CARDINAL
ajfa-6693	93	4	2	CARDINAL
ajfa-6693	93	5	2	CARDINAL
ajfa-6693	94	1	0.567458 median	MONEY
ajfa-6693	94	2	57.00000 0.680000 1.235000 0.340000 0.120000	MONEY
ajfa-6693	94	3	100.0000	CARDINAL
ajfa-6693	94	4	4.540000	ORG
ajfa-6693	94	5	2.000000 0.040000 0.240000 0.010000 0.010000 0.170000	MONEY
ajfa-6693	95	1	0.466427 0.547433	MONEY
ajfa-6693	95	2	2.839173	CARDINAL
ajfa-6693	95	3	2.323912	CARDINAL
ajfa-6693	95	4	2.303434	CARDINAL
ajfa-6693	95	5	2shows	CARDINAL
ajfa-6693	95	6	54.13	CARDINAL
ajfa-6693	96	1	2	CARDINAL
ajfa-6693	98	1	asian	NORP
ajfa-6693	98	2	finance & accounting	ORG
ajfa-6693	98	3	1946	CARDINAL
ajfa-6693	98	4	2014	DATE
ajfa-6693	99	1	6	CARDINAL
ajfa-6693	99	2	2	CARDINAL
ajfa-6693	99	3	54.13	CARDINAL
ajfa-6693	99	4	0.72	CARDINAL
ajfa-6693	99	5	1.25	DATE
ajfa-6693	99	6	0.38	CARDINAL
ajfa-6693	99	7	0.15	CARDINAL
ajfa-6693	99	8	0.56	CARDINAL
ajfa-6693	103	1	1.075	CARDINAL
ajfa-6693	103	2	0.25	CARDINAL
ajfa-6693	105	1	4.2	CARDINAL
ajfa-6693	107	1	3	CARDINAL
ajfa-6693	107	2	jarque-bera	ORG
ajfa-6693	107	3	0.06	CARDINAL
ajfa-6693	107	4	higher than 5%	PERCENT
ajfa-6693	107	5	0.05	CARDINAL
ajfa-6693	109	1	3	CARDINAL
ajfa-6693	110	1	4.2.2	CARDINAL
ajfa-6693	112	1	4	CARDINAL
ajfa-6693	115	1	50	CARDINAL
ajfa-6693	115	2	1 240	CARDINAL
ajfa-6693	115	3	240	CARDINAL
ajfa-6693	115	4	3.302942	CARDINAL
ajfa-6693	115	5	47.58480	CARDINAL
ajfa-6693	115	6	21.62584	CARDINAL
ajfa-6693	115	7	2.551261	CARDINAL
ajfa-6693	115	8	5.646381	CARDINAL
ajfa-6693	115	9	finance & accounting	ORG
ajfa-6693	115	10	1946	CARDINAL
ajfa-6693	115	11	2014	DATE
ajfa-6693	115	12	6	CARDINAL
ajfa-6693	115	13	2	CARDINAL
ajfa-6693	115	14	432	CARDINAL
ajfa-6693	115	15	4	CARDINAL
ajfa-6693	115	16	1.000000	CARDINAL
ajfa-6693	115	17	0.261052 1.000000	CARDINAL
ajfa-6693	115	18	1.000000	CARDINAL
ajfa-6693	115	19	0.178049	CARDINAL
ajfa-6693	117	1	1.000000	CARDINAL
ajfa-6693	118	1	4.2.3	CARDINAL
ajfa-6693	118	2	durbin-watson test.result	ORG
ajfa-6693	118	3	6.it	CARDINAL
ajfa-6693	118	4	the durbin-watson	ORG
ajfa-6693	118	5	dw	ORG
ajfa-6693	118	6	2.13	CARDINAL
ajfa-6693	118	7	between 1.5 and 2.5	CARDINAL
ajfa-6693	119	1	first	ORDINAL
ajfa-6693	121	1	5.it	CARDINAL
ajfa-6693	121	2	5	CARDINAL
ajfa-6693	121	3	0.77	CARDINAL
ajfa-6693	122	1	asian	NORP
ajfa-6693	122	2	finance & accounting	ORG
ajfa-6693	122	3	1946	CARDINAL
ajfa-6693	122	4	2014	DATE
ajfa-6693	123	1	6	CARDINAL
ajfa-6693	123	2	2	CARDINAL
ajfa-6693	123	3	433	CARDINAL
ajfa-6693	123	4	5	CARDINAL
ajfa-6693	124	1	0.072768	CARDINAL
ajfa-6693	124	2	0.774822	CARDINAL
ajfa-6693	124	3	0.073278	CARDINAL
ajfa-6693	124	4	0.774081	CARDINAL
ajfa-6693	124	5	2 240	CARDINAL
ajfa-6693	124	6	239	CARDINAL
ajfa-6693	124	7	std.error	CARDINAL
ajfa-6693	124	8	durbin-watson	ORG
ajfa-6693	124	9	4236.642	CARDINAL
ajfa-6693	124	10	24112.86	CARDINAL
ajfa-6693	124	11	2.000088	CARDINAL
ajfa-6693	126	1	schwarz	DATE
ajfa-6693	126	2	0.0015	CARDINAL
ajfa-6693	126	3	22.10484	MONEY
ajfa-6693	126	4	4.3	CARDINAL
ajfa-6693	128	1	6	CARDINAL
ajfa-6693	129	1	egls	PERSON
ajfa-6693	129	2	07/28/13	CARDINAL
ajfa-6693	129	3	00:56	CARDINAL
ajfa-6693	129	4	20062008	DATE
ajfa-6693	129	5	3	CARDINAL
ajfa-6693	129	6	80	CARDINAL
ajfa-6693	129	7	240	CARDINAL
ajfa-6693	129	8	one	CARDINAL
ajfa-6693	130	1	42.49675	CARDINAL
ajfa-6693	131	1	4.294507 9.895605	MONEY
ajfa-6693	131	2	0.0000	PRODUCT
ajfa-6693	131	3	4.759896	CARDINAL
ajfa-6693	131	4	0.0168	CARDINAL
ajfa-6693	131	5	11.63819	CARDINAL
ajfa-6693	131	6	0.0158	CARDINAL
ajfa-6693	131	7	3.246751 1.597618 2.0322450.0438 roa1.346525 0.501365 2.685718	MONEY
ajfa-6693	131	8	asian	NORP
ajfa-6693	131	9	finance & accounting	ORG
ajfa-6693	131	10	1946	CARDINAL
ajfa-6693	131	11	2014	DATE
ajfa-6693	131	12	6	CARDINAL
ajfa-6693	131	13	2	CARDINAL
ajfa-6693	131	14	434	CARDINAL
ajfa-6693	131	15	0.659178	CARDINAL
ajfa-6693	131	16	0.647322 s.d.	GPE
ajfa-6693	132	1	dependent var493.3059	PERSON
ajfa-6693	133	1	s.e.	GPE
ajfa-6693	133	2	16.98649	CARDINAL
ajfa-6693	133	3	222.5695	CARDINAL
ajfa-6693	133	4	durbin-watson	ORG
ajfa-6693	133	5	2.138466	CARDINAL
ajfa-6693	133	6	0.000000	CARDINAL
ajfa-6693	133	7	0.994312	CARDINAL
ajfa-6693	133	8	54.13333	CARDINAL
ajfa-6693	133	9	55373.58	CARDINAL
ajfa-6693	133	10	durbin-watson	ORG
ajfa-6693	133	11	2.865979	CARDINAL
ajfa-6693	133	12	6	CARDINAL
ajfa-6693	134	1	discquality=42.49675	PERSON
ajfa-6693	135	1	first	ORDINAL
ajfa-6693	135	2	first	ORDINAL
ajfa-6693	136	1	222.569	MONEY
ajfa-6693	136	2	smaller than 5%	PERCENT
ajfa-6693	136	3	0.05	CARDINAL
ajfa-6693	137	1	2.21	CARDINAL
ajfa-6693	138	1	222.569	CARDINAL
ajfa-6693	138	2	2.21	CARDINAL
ajfa-6693	138	3	smaller than 5%	PERCENT
ajfa-6693	138	4	0.05	CARDINAL
ajfa-6693	141	1	second	ORDINAL
ajfa-6693	141	2	second	ORDINAL
ajfa-6693	142	1	2.41higher	CARDINAL
ajfa-6693	142	2	1.96	CARDINAL
ajfa-6693	142	3	0.016	CARDINAL
ajfa-6693	142	4	5%	PERCENT
ajfa-6693	142	5	0.05	CARDINAL
ajfa-6693	144	1	asian journal of finance & accounting	ORG
ajfa-6693	144	2	1946	CARDINAL
ajfa-6693	144	3	2014	DATE
ajfa-6693	145	1	6	CARDINAL
ajfa-6693	145	2	2	CARDINAL
ajfa-6693	145	3	2.44higher	CARDINAL
ajfa-6693	145	4	1.96	CARDINAL
ajfa-6693	145	5	0.015	CARDINAL
ajfa-6693	145	6	5%	PERCENT
ajfa-6693	145	7	0.05	CARDINAL
ajfa-6693	147	1	1.96	CARDINAL
ajfa-6693	147	2	0.043is	CARDINAL
ajfa-6693	147	3	5%	PERCENT
ajfa-6693	147	4	0.05	CARDINAL
ajfa-6693	149	1	1.96	CARDINAL
ajfa-6693	149	2	0.008	CARDINAL
ajfa-6693	149	3	than5%	PERCENT
ajfa-6693	149	4	0.05	CARDINAL
ajfa-6693	151	1	4.3.2.5	CARDINAL
ajfa-6693	151	2	1.96	CARDINAL
ajfa-6693	151	3	0.037	CARDINAL
ajfa-6693	151	4	5%	PERCENT
ajfa-6693	151	5	0.05	CARDINAL
ajfa-6693	153	1	table6	PERSON
ajfa-6693	153	2	approximately 65%	PERCENT
ajfa-6693	154	1	5%	PERCENT
ajfa-6693	155	1	5	CARDINAL
ajfa-6693	156	1	durbin watson	PERSON
ajfa-6693	156	2	2.13	CARDINAL
ajfa-6693	156	3	first	ORDINAL
ajfa-6693	158	1	5	CARDINAL
ajfa-6693	159	1	80	CARDINAL
ajfa-6693	159	2	tehran stock exchange	ORG
ajfa-6693	159	3	2006	DATE
ajfa-6693	164	1	financial asian journal of finance & accounting	ORG
ajfa-6693	164	2	1946	CARDINAL
ajfa-6693	164	3	2014	DATE
ajfa-6693	165	1	6	CARDINAL
ajfa-6693	165	2	2	CARDINAL
ajfa-6693	165	3	436	CARDINAL
ajfa-6693	167	1	abd-elsalam	PERSON
ajfa-6693	167	2	o. h.	PERSON
ajfa-6693	167	3	1999	DATE
ajfa-6693	168	1	egypt	GPE
ajfa-6693	169	1	phd thesis	PERSON
ajfa-6693	169	2	heriot-watt university	ORG
ajfa-6693	169	3	edinburgh	GPE
ajfa-6693	169	4	uk	GPE
ajfa-6693	170	1	ahmed	PERSON
ajfa-6693	170	2	k., & courtis	ORG
ajfa-6693	170	3	j. k.	PERSON
ajfa-6693	170	4	1999	DATE
ajfa-6693	171	1	annual	DATE
ajfa-6693	172	1	british	NORP
ajfa-6693	172	2	31(1	CARDINAL
ajfa-6693	172	3	35-61	CARDINAL
ajfa-6693	173	1	http://dx.doi.org/10.1006/bare.1998.0082 ahmed	PERSON
ajfa-6693	173	2	k., & nicholls	ORG
ajfa-6693	173	3	1994	DATE
ajfa-6693	175	1	the international journal of accounting	ORG
ajfa-6693	175	2	29(1	CARDINAL
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