id	sid	eid	entity	type
ajfa-744	1	1	microsoft	ORG
ajfa-744	1	2	744-3136-1-rv-writer2	QUANTITY
ajfa-744	1	3	asian	NORP
ajfa-744	1	4	finance & accounting	ORG
ajfa-744	1	5	2012	DATE
ajfa-744	1	6	4	CARDINAL
ajfa-744	1	7	1	CARDINAL
ajfa-744	1	8	australia	GPE
ajfa-744	1	9	diane kraal	PERSON
ajfa-744	1	10	monash university caulfield east	ORG
ajfa-744	1	11	australia	GPE
ajfa-744	1	12	3145	CARDINAL
ajfa-744	1	13	p. w.s.	PERSON
ajfa-744	1	14	yapa	PERSON
ajfa-744	1	15	phd	PERSON
ajfa-744	1	16	rmit university	ORG
ajfa-744	1	17	melbourne	GPE
ajfa-744	1	18	3000	CARDINAL
ajfa-744	1	19	61-3-9925-	CARDINAL
ajfa-744	1	20	1606	CARDINAL
ajfa-744	1	21	june 25, 2011	DATE
ajfa-744	1	22	october 27, 2011	DATE
ajfa-744	1	23	june 1, 2012	DATE
ajfa-744	1	24	australian	NORP
ajfa-744	1	25	7’, 32nd	DATE
ajfa-744	1	26	annual	DATE
ajfa-744	1	27	congress	ORG
ajfa-744	1	28	the european accounting association	ORG
ajfa-744	1	29	tampere	GPE
ajfa-744	1	30	finland	GPE
ajfa-744	1	31	23	CARDINAL
ajfa-744	3	1	2007	DATE
ajfa-744	3	2	australian	NORP
ajfa-744	3	3	7	CARDINAL
ajfa-744	6	1	2007	DATE
ajfa-744	6	2	74	CARDINAL
ajfa-744	7	1	58	CARDINAL
ajfa-744	8	1	44	CARDINAL
ajfa-744	8	2	59 per cent	MONEY
ajfa-744	9	1	2007	DATE
ajfa-744	9	2	the year	DATE
ajfa-744	9	3	asian journal of finance & accounting	ORG
ajfa-744	9	4	2012	DATE
ajfa-744	9	5	4	CARDINAL
ajfa-744	9	6	1 www.macrothink.org/ajfa 94	QUANTITY
ajfa-744	13	1	australian	NORP
ajfa-744	13	2	aasb 7	PERSON
ajfa-744	14	1	asian journal of finance & accounting	ORG
ajfa-744	14	2	2012	DATE
ajfa-744	14	3	4	CARDINAL
ajfa-744	14	4	1	CARDINAL
ajfa-744	14	5	95 1	DATE
ajfa-744	16	1	australia	GPE
ajfa-744	17	1	the 1960s	DATE
ajfa-744	17	2	70s	DATE
ajfa-744	18	1	australian	NORP
ajfa-744	18	2	7	CARDINAL
ajfa-744	20	1	billions	CARDINAL
ajfa-744	20	2	millions	CARDINAL
ajfa-744	20	3	australians	NORP
ajfa-744	22	1	2007	DATE
ajfa-744	24	1	first	ORDINAL
ajfa-744	27	1	the first year	DATE
ajfa-744	28	1	1	CARDINAL
ajfa-744	28	2	australia	GPE
ajfa-744	28	3	65 percent	PERCENT
ajfa-744	28	4	36 percent	PERCENT
ajfa-744	28	5	29 percent	PERCENT
ajfa-744	29	1	http://www.superannuation.asn.au/mr101108/default.aspx	TIME
ajfa-744	29	2	23/11/10	CARDINAL
ajfa-744	31	1	2	CARDINAL
ajfa-744	31	2	2007	DATE
ajfa-744	31	3	15 march 2007	DATE
ajfa-744	32	1	asian journal of finance & accounting	ORG
ajfa-744	32	2	2012	DATE
ajfa-744	32	3	4	CARDINAL
ajfa-744	34	1	mike lynn	PERSON
ajfa-744	34	2	woodside petroleum	ORG
ajfa-744	34	3	gfc	ORG
ajfa-744	34	4	lynn	GPE
ajfa-744	39	1	australia	GPE
ajfa-744	41	1	section 2	LAW
ajfa-744	42	1	section 3	LAW
ajfa-744	42	2	section 4	LAW
ajfa-744	43	1	section 5	LAW
ajfa-744	43	2	section 6	LAW
ajfa-744	43	3	section 7	LAW
ajfa-744	43	4	section 8.	DATE
ajfa-744	44	1	2	CARDINAL
ajfa-744	44	2	2007	DATE
ajfa-744	44	3	the year	DATE
ajfa-744	44	4	australian	NORP
ajfa-744	44	5	7	CARDINAL
ajfa-744	46	1	asb	ORG
ajfa-744	46	2	2009	DATE
ajfa-744	46	3	3	CARDINAL
ajfa-744	46	4	10/2/10 4	CARDINAL
ajfa-744	47	1	5	CARDINAL
ajfa-744	47	2	around august 2008	DATE
ajfa-744	48	1	asian journal of finance & accounting	ORG
ajfa-744	48	2	2012	DATE
ajfa-744	48	3	4	CARDINAL
ajfa-744	48	4	1	CARDINAL
ajfa-744	49	1	50	CARDINAL
ajfa-744	49	2	350	CARDINAL
ajfa-744	50	1	annual reports.6	DATE
ajfa-744	50	2	asb	ORG
ajfa-744	51	1	7	CARDINAL
ajfa-744	52	1	annual	DATE
ajfa-744	52	2	1 january 2007	DATE
ajfa-744	53	1	30	CARDINAL
ajfa-744	53	2	june	DATE
ajfa-744	53	3	7	CARDINAL
ajfa-744	53	4	2008	DATE
ajfa-744	53	5	year7	GPE
ajfa-744	54	1	2007	DATE
ajfa-744	54	2	26	CARDINAL
ajfa-744	54	3	74	CARDINAL
ajfa-744	58	1	7	CARDINAL
ajfa-744	58	2	2007	DATE
ajfa-744	58	3	30	CARDINAL
ajfa-744	58	4	june8	PERSON
ajfa-744	59	1	2007	DATE
ajfa-744	59	2	the first year	DATE
ajfa-744	59	3	7	CARDINAL
ajfa-744	59	4	3	CARDINAL
ajfa-744	59	5	australia	GPE
ajfa-744	60	1	al.	PERSON
ajfa-744	60	2	1999	DATE
ajfa-744	60	3	2003	DATE
ajfa-744	60	4	2004	DATE
ajfa-744	60	5	clare	GPE
ajfa-744	60	6	2007	DATE
ajfa-744	62	1	one	CARDINAL
ajfa-744	62	2	aasb 1028	PERSON
ajfa-744	62	3	1999	DATE
ajfa-744	63	1	three	CARDINAL
ajfa-744	63	2	secondly	ORDINAL
ajfa-744	63	3	thirdly	ORDINAL
ajfa-744	66	1	2006	DATE
ajfa-744	67	1	6	CARDINAL
ajfa-744	67	2	2009	DATE
ajfa-744	67	3	uk	GPE
ajfa-744	67	4	2008/2009	GPE
ajfa-744	67	5	29	CARDINAL
ajfa-744	67	6	october	DATE
ajfa-744	67	7	7	CARDINAL
ajfa-744	67	8	australian	NORP
ajfa-744	67	9	2008 financial year	DATE
ajfa-744	67	10	1 july 2007	DATE
ajfa-744	67	11	30 june 2008	DATE
ajfa-744	68	1	8	CARDINAL
ajfa-744	68	2	second	ORDINAL
ajfa-744	68	3	2008	DATE
ajfa-744	68	4	2009	DATE
ajfa-744	68	5	the end of 2011	DATE
ajfa-744	68	6	two years	DATE
ajfa-744	69	1	asian journal of finance & accounting	ORG
ajfa-744	69	2	2012	DATE
ajfa-744	69	3	4	CARDINAL
ajfa-744	69	4	1	CARDINAL
ajfa-744	69	5	98	CARDINAL
ajfa-744	69	6	year end	DATE
ajfa-744	70	1	one	CARDINAL
ajfa-744	70	2	three	CARDINAL
ajfa-744	71	1	annual	DATE
ajfa-744	71	2	annual	DATE
ajfa-744	72	1	2004	DATE
ajfa-744	72	2	7	CARDINAL
ajfa-744	73	1	26	CARDINAL
ajfa-744	74	1	clare	PERSON
ajfa-744	74	2	2007	DATE
ajfa-744	74	3	the wallis committee	ORG
ajfa-744	74	4	1997	DATE
ajfa-744	75	1	clare	PERSON
ajfa-744	77	1	2001	DATE
ajfa-744	77	2	the united states	GPE
ajfa-744	77	3	europe	LOC
ajfa-744	77	4	2008	DATE
ajfa-744	77	5	clare	PERSON
ajfa-744	77	6	roberto rocha	PERSON
ajfa-744	78	1	al	PERSON
ajfa-744	78	2	2007	DATE
ajfa-744	78	3	australian	NORP
ajfa-744	78	4	7	CARDINAL
ajfa-744	79	1	australian	NORP
ajfa-744	79	2	one	CARDINAL
ajfa-744	80	1	first	ORDINAL
ajfa-744	80	2	aasb 7	ORG
ajfa-744	80	3	2007	DATE
ajfa-744	80	4	the year	DATE
ajfa-744	81	1	australia	GPE
ajfa-744	83	1	9	CARDINAL
ajfa-744	83	2	ross clare	PERSON
ajfa-744	83	3	2007	DATE
ajfa-744	83	4	roberto rocha	PERSON
ajfa-744	83	5	richard hinz joaquin gutierrez	PERSON
ajfa-744	84	1	the world bank	ORG
ajfa-744	84	2	washington d.c	GPE
ajfa-744	84	3	1999	DATE
ajfa-744	84	4	asian journal of finance & accounting	ORG
ajfa-744	84	5	2012	DATE
ajfa-744	84	6	4	CARDINAL
ajfa-744	84	7	1	CARDINAL
ajfa-744	84	8	australian prudential regulation authority	ORG
ajfa-744	84	9	apra).10	ORG
ajfa-744	84	10	2007	DATE
ajfa-744	84	11	74	CARDINAL
ajfa-744	85	1	58	CARDINAL
ajfa-744	85	2	2008	DATE
ajfa-744	86	1	44	CARDINAL
ajfa-744	86	2	26	CARDINAL
ajfa-744	86	3	59%	PERCENT
ajfa-744	87	1	1	CARDINAL
ajfa-744	88	1	1	CARDINAL
ajfa-744	89	1	44	CARDINAL
ajfa-744	89	2	26	CARDINAL
ajfa-744	89	3	59%	PERCENT
ajfa-744	90	1	the year ended 30 june 2007	DATE
ajfa-744	91	1	2003	DATE
ajfa-744	93	1	second	ORDINAL
ajfa-744	93	2	third	ORDINAL
ajfa-744	94	1	26	CARDINAL
ajfa-744	94	2	59%	PERCENT
ajfa-744	96	1	oppenheim	PERSON
ajfa-744	96	2	1966	DATE
ajfa-744	98	1	2007	DATE
ajfa-744	98	2	7	CARDINAL
ajfa-744	98	3	2008	DATE
ajfa-744	99	1	2007	DATE
ajfa-744	99	2	aasb 7	ORG
ajfa-744	99	3	first	ORDINAL
ajfa-744	99	4	2	CARDINAL
ajfa-744	100	1	aasb 7	FAC
ajfa-744	100	2	10	CARDINAL
ajfa-744	100	3	december 2008	DATE
ajfa-744	101	1	asian journal of finance & accounting	ORG
ajfa-744	101	2	2012	DATE
ajfa-744	101	3	4	CARDINAL
ajfa-744	101	4	1	CARDINAL
ajfa-744	101	5	2	CARDINAL
ajfa-744	101	6	aasb 7	ORG
ajfa-744	102	1	1 2	CARDINAL
ajfa-744	102	2	1 3	CARDINAL
ajfa-744	102	3	2 4	CARDINAL
ajfa-744	102	4	6 5	CARDINAL
ajfa-744	102	5	6	CARDINAL
ajfa-744	102	6	6 qualitative ‐	QUANTITY
ajfa-744	102	7	14 7	DATE
ajfa-744	102	8	14 8	CARDINAL
ajfa-744	102	9	14 9	DATE
ajfa-744	102	10	14 10	DATE
ajfa-744	102	11	14 11	CARDINAL
ajfa-744	102	12	14 100	CARDINAL
ajfa-744	104	1	australian	NORP
ajfa-744	108	1	at least 50%	PERCENT
ajfa-744	109	1	second	ORDINAL
ajfa-744	109	2	spss	ORG
ajfa-744	109	3	17	CARDINAL
ajfa-744	110	1	first	ORDINAL
ajfa-744	113	1	third	ORDINAL
ajfa-744	114	1	aasb 7	ORG
ajfa-744	115	1	berelson	ORG
ajfa-744	115	2	1952	DATE
ajfa-744	115	3	1969	DATE
ajfa-744	115	4	krippendorff,	ORG
ajfa-744	115	5	1980	DATE
ajfa-744	115	6	mostyn	GPE
ajfa-744	115	7	1985	DATE
ajfa-744	115	8	weber, 1990	DATE
ajfa-744	116	1	krippendorff (	ORG
ajfa-744	116	2	1980	DATE
ajfa-744	116	3	mostyn 1985	DATE
ajfa-744	116	4	krippendorff,	ORG
ajfa-744	116	5	1980	DATE
ajfa-744	116	6	2001	DATE
ajfa-744	116	7	kraal	ORG
ajfa-744	116	8	2008	DATE
ajfa-744	117	1	asian	NORP
ajfa-744	117	2	finance & accounting	ORG
ajfa-744	117	3	2012	DATE
ajfa-744	117	4	4	CARDINAL
ajfa-744	117	5	1	CARDINAL
ajfa-744	118	1	more than $1143bill	MONEY
ajfa-744	118	2	today	DATE
ajfa-744	119	1	1986	DATE
ajfa-744	119	2	hawke-keating	ORG
ajfa-744	119	3	australia	GPE
ajfa-744	119	4	3 per cent	MONEY
ajfa-744	120	1	2002	DATE
ajfa-744	120	2	90%	PERCENT
ajfa-744	120	3	9%.11	CARDINAL
ajfa-744	120	4	june 2007	DATE
ajfa-744	120	5	annual	DATE
ajfa-744	120	6	3	CARDINAL
ajfa-744	120	7	4	CARDINAL
ajfa-744	120	8	australia	GPE
ajfa-744	120	9	2007	DATE
ajfa-744	121	1	3	CARDINAL
ajfa-744	122	1	june 2007	DATE
ajfa-744	122	2	000	CARDINAL
ajfa-744	122	3	billion	MONEY
ajfa-744	122	4	289	CARDINAL
ajfa-744	122	5	676 69.2	CARDINAL
ajfa-744	122	6	74	CARDINAL
ajfa-744	122	7	197.3	CARDINAL
ajfa-744	122	8	2,925	CARDINAL
ajfa-744	122	9	177.6	CARDINAL
ajfa-744	122	10	172	CARDINAL
ajfa-744	122	11	369.7	CARDINAL
ajfa-744	122	12	365,992	CARDINAL
ajfa-744	122	13	286.6	CARDINAL
ajfa-744	122	14	101	CARDINAL
ajfa-744	122	15	42.8	CARDINAL
ajfa-744	122	16	366,668	CARDINAL
ajfa-744	122	17	1143.2	CARDINAL
ajfa-744	122	18	australian	NORP
ajfa-744	122	19	prudential regulation authority	ORG
ajfa-744	122	20	annual	DATE
ajfa-744	122	21	june 2007	DATE
ajfa-744	122	22	p.27	PERSON
ajfa-744	122	23	11	CARDINAL
ajfa-744	122	24	australian	NORP
ajfa-744	122	25	prudential regulation authority	ORG
ajfa-744	122	26	annual	DATE
ajfa-744	122	27	2007	DATE
ajfa-744	122	28	26	CARDINAL
ajfa-744	122	29	march 2008	DATE
ajfa-744	123	1	12	CARDINAL
ajfa-744	124	1	asian	NORP
ajfa-744	124	2	finance & accounting	ORG
ajfa-744	124	3	2012	DATE
ajfa-744	124	4	4	CARDINAL
ajfa-744	124	5	1	CARDINAL
ajfa-744	124	6	102	CARDINAL
ajfa-744	124	7	4	CARDINAL
ajfa-744	124	8	june 2007	DATE
ajfa-744	124	9	billion	MONEY
ajfa-744	124	10	$’000	MONEY
ajfa-744	124	11	225	CARDINAL
ajfa-744	124	12	42	CARDINAL
ajfa-744	124	13	544.7 27	CARDINAL
ajfa-744	124	14	308	CARDINAL
ajfa-744	124	15	32	CARDINAL
ajfa-744	124	16	153.5 54.1	CARDINAL
ajfa-744	124	17	155	CARDINAL
ajfa-744	124	18	0.3 30.9	CARDINAL
ajfa-744	124	19	17 5.7 1.1	CARDINAL
ajfa-744	124	20	6,017	CARDINAL
ajfa-744	124	21	3.7 405.1	CARDINAL
ajfa-744	124	22	6,722 708 25	QUANTITY
ajfa-744	124	23	359,825	CARDINAL
ajfa-744	124	24	408.5	CARDINAL
ajfa-744	124	25	20	CARDINAL
ajfa-744	124	26	109.7 76.9	QUANTITY
ajfa-744	124	27	101	CARDINAL
ajfa-744	124	28	83.7	CARDINAL
ajfa-744	124	29	42.8	CARDINAL
ajfa-744	124	30	366,668	CARDINAL
ajfa-744	124	31	australian	NORP
ajfa-744	124	32	prudential regulation authority	ORG
ajfa-744	124	33	annual	DATE
ajfa-744	124	34	june 2007	DATE
ajfa-744	124	35	p.27	PERSON
ajfa-744	124	36	3	CARDINAL
ajfa-744	124	37	2007	DATE
ajfa-744	126	1	between $27,000 and $54,000	MONEY
ajfa-744	126	2	the unforeseen global economic downturn	ORG
ajfa-744	127	1	over 10,000,000	CARDINAL
ajfa-744	127	2	australians	NORP
ajfa-744	128	1	5	CARDINAL
ajfa-744	128	2	1	CARDINAL
ajfa-744	128	3	second	ORDINAL
ajfa-744	129	1	australians	NORP
ajfa-744	130	1	bernie fraser	PERSON
ajfa-744	130	2	exaustralian reserve bank	ORG
ajfa-744	130	3	advertisements.13 13	CARDINAL
ajfa-744	130	4	bernie fraser	PERSON
ajfa-744	131	1	6pm	TIME
ajfa-744	131	2	14 october 2008	DATE
ajfa-744	132	1	2009	DATE
ajfa-744	133	1	asian journal of finance & accounting	ORG
ajfa-744	133	2	2012	DATE
ajfa-744	133	3	4	CARDINAL
ajfa-744	133	4	1	CARDINAL
ajfa-744	133	5	103	CARDINAL
ajfa-744	133	6	5	CARDINAL
ajfa-744	133	7	35yrs	CARDINAL
ajfa-744	133	8	35-45	DATE
ajfa-744	133	9	60-65	DATE
ajfa-744	133	10	65	CARDINAL
ajfa-744	133	11	249	CARDINAL
ajfa-744	133	12	24	CARDINAL
ajfa-744	133	13	14 676	CARDINAL
ajfa-744	133	14	5,488	CARDINAL
ajfa-744	133	15	342	CARDINAL
ajfa-744	133	16	10,654	CARDINAL
ajfa-744	133	17	740 1,126	CARDINAL
ajfa-744	133	18	657 192	CARDINAL
ajfa-744	133	19	6,284	CARDINAL
ajfa-744	133	20	737 447	CARDINAL
ajfa-744	133	21	12,761	CARDINAL
ajfa-744	133	22	10,410	CARDINAL
ajfa-744	133	23	776 29,693	CARDINAL
ajfa-744	133	24	australian	NORP
ajfa-744	133	25	prudential regulation authority	ORG
ajfa-744	133	26	annual	DATE
ajfa-744	133	27	june 2007	DATE
ajfa-744	134	1	1	CARDINAL
ajfa-744	134	2	0 1000 2000 3000 4000 5000 6000 7000	MONEY
ajfa-744	134	3	35yrs	CARDINAL
ajfa-744	134	4	35-45	DATE
ajfa-744	134	5	60-65	DATE
ajfa-744	134	6	65 yrs age	DATE
ajfa-744	135	1	o	DATE
ajfa-744	136	1	1	CARDINAL
ajfa-744	136	2	5.1	CARDINAL
ajfa-744	136	3	aasb 7	ORG
ajfa-744	136	4	7	CARDINAL
ajfa-744	137	1	15	CARDINAL
ajfa-744	138	1	14	CARDINAL
ajfa-744	138	2	2m.3	CARDINAL
ajfa-744	139	1	15	CARDINAL
ajfa-744	139	2	aasb7	ORG
ajfa-744	139	3	1	CARDINAL
ajfa-744	139	4	asian	NORP
ajfa-744	139	5	finance & accounting	ORG
ajfa-744	139	6	2012	DATE
ajfa-744	139	7	4	CARDINAL
ajfa-744	139	8	1	CARDINAL
ajfa-744	139	9	7	CARDINAL
ajfa-744	139	10	132	CARDINAL
ajfa-744	140	1	aasb 7	PERSON
ajfa-744	140	2	aasb 132	ORG
ajfa-744	141	1	aasb 7	ORG
ajfa-744	145	1	132	CARDINAL
ajfa-744	146	1	aasb 7 paragraphs	PERSON
ajfa-744	146	2	42	CARDINAL
ajfa-744	147	1	aasb 7	PERSON
ajfa-744	147	2	5.2	CARDINAL
ajfa-744	148	1	jp morgan	ORG
ajfa-744	149	1	7	CARDINAL
ajfa-744	153	1	16	CARDINAL
ajfa-744	153	2	aasb7	ORG
ajfa-744	153	3	paras.21-24	EVENT
ajfa-744	154	1	17	CARDINAL
ajfa-744	154	2	jane perry	PERSON
ajfa-744	154	3	amal awad	PERSON
ajfa-744	154	4	24 march 2009	DATE
ajfa-744	155	1	asian journal of finance & accounting	ORG
ajfa-744	155	2	2012	DATE
ajfa-744	155	3	4	CARDINAL
ajfa-744	155	4	1	CARDINAL
ajfa-744	155	5	105 5.2.1	CARDINAL
ajfa-744	155	6	three	CARDINAL
ajfa-744	157	1	2008	DATE
ajfa-744	157	2	china	GPE
ajfa-744	158	1	2008	DATE
ajfa-744	160	1	5.2.2	CARDINAL
ajfa-744	163	1	132	CARDINAL
ajfa-744	164	1	18	CARDINAL
ajfa-744	164	2	aasb7	ORG
ajfa-744	164	3	19	CARDINAL
ajfa-744	164	4	aasb7	ORG
ajfa-744	164	5	39(b	CARDINAL
ajfa-744	165	1	20	CARDINAL
ajfa-744	165	2	aasb7	ORG
ajfa-744	165	3	36(b	CARDINAL
ajfa-744	166	1	21	CARDINAL
ajfa-744	166	2	aasb7	ORG
ajfa-744	167	1	asian	NORP
ajfa-744	167	2	finance & accounting	ORG
ajfa-744	167	3	2012	DATE
ajfa-744	167	4	4	CARDINAL
ajfa-744	167	5	1	CARDINAL
ajfa-744	167	6	australian	NORP
ajfa-744	174	1	7	CARDINAL
ajfa-744	175	1	22	CARDINAL
ajfa-744	176	1	third	ORDINAL
ajfa-744	177	1	7	CARDINAL
ajfa-744	181	1	22	CARDINAL
ajfa-744	181	2	aasb7	ORG
ajfa-744	181	3	39	CARDINAL
ajfa-744	182	1	23	CARDINAL
ajfa-744	182	2	aasb7	ORG
ajfa-744	182	3	36	CARDINAL
ajfa-744	182	4	asian	NORP
ajfa-744	182	5	finance & accounting	ORG
ajfa-744	182	6	2012	DATE
ajfa-744	182	7	4	CARDINAL
ajfa-744	182	8	1	CARDINAL
ajfa-744	182	9	107	CARDINAL
ajfa-744	183	1	2009	DATE
ajfa-744	183	2	howard rosario	PERSON
ajfa-744	183	3	westscheme superannuation fund	ORG
ajfa-744	184	1	rosario	PERSON
ajfa-744	185	1	rosario	PERSON
ajfa-744	186	1	two	CARDINAL
ajfa-744	188	1	7	CARDINAL
ajfa-744	189	1	6	CARDINAL
ajfa-744	189	2	first	ORDINAL
ajfa-744	189	3	australian	NORP
ajfa-744	189	4	new zealand	GPE
ajfa-744	194	1	24	CARDINAL
ajfa-744	194	2	ramani venkatramani	PERSON
ajfa-744	194	3	amal awad	PERSON
ajfa-744	194	4	management’24	ORG
ajfa-744	194	5	march 2009	DATE
ajfa-744	195	1	25	CARDINAL
ajfa-744	197	1	asian journal of finance & accounting	ORG
ajfa-744	197	2	2012	DATE
ajfa-744	197	3	4	CARDINAL
ajfa-744	197	4	1	CARDINAL
ajfa-744	197	5	108	CARDINAL
ajfa-744	199	1	6.1	CARDINAL
ajfa-744	203	1	7	CARDINAL
ajfa-744	204	1	6.2	CARDINAL
ajfa-744	205	1	7	CARDINAL
ajfa-744	208	1	7	CARDINAL
ajfa-744	208	2	june 2007	DATE
ajfa-744	208	3	7.1	CARDINAL
ajfa-744	208	4	30 june 2007	DATE
ajfa-744	208	5	26	CARDINAL
ajfa-744	208	6	2	CARDINAL
ajfa-744	208	7	aasb 7	ORG
ajfa-744	208	8	26	CARDINAL
ajfa-744	208	9	30	CARDINAL
ajfa-744	208	10	june 2007	DATE
ajfa-744	208	11	section 4	LAW
ajfa-744	208	12	2	CARDINAL
ajfa-744	209	1	three	CARDINAL
ajfa-744	209	2	more than 50	CARDINAL
ajfa-744	210	1	25	CARDINAL
ajfa-744	210	2	7	CARDINAL
ajfa-744	210	3	the 2008 financial year	DATE
ajfa-744	211	1	9	CARDINAL
ajfa-744	211	2	7	CARDINAL
ajfa-744	211	3	the 2007 financial year	DATE
ajfa-744	211	4	39%	PERCENT
ajfa-744	212	1	asian journal of finance & accounting	ORG
ajfa-744	212	2	2012	DATE
ajfa-744	213	1	4	CARDINAL
ajfa-744	213	2	1	CARDINAL
ajfa-744	214	1	four	CARDINAL
ajfa-744	214	2	100%	PERCENT
ajfa-744	214	3	26	CARDINAL
ajfa-744	214	4	l egend	DATE
ajfa-744	214	5	7	CARDINAL
ajfa-744	214	6	1 2	CARDINAL
ajfa-744	214	7	1 3	CARDINAL
ajfa-744	214	8	2 4	CARDINAL
ajfa-744	214	9	6 5	CARDINAL
ajfa-744	214	10	6	CARDINAL
ajfa-744	214	11	6 qualitative ‐	QUANTITY
ajfa-744	214	12	14 7	DATE
ajfa-744	214	13	14 8	CARDINAL
ajfa-744	214	14	14 9	DATE
ajfa-744	214	15	14 10	DATE
ajfa-744	214	16	14 11	CARDINAL
ajfa-744	214	17	14 100	CARDINAL
ajfa-744	214	18	2	CARDINAL
ajfa-744	214	19	aasb 7	ORG
ajfa-744	214	20	26	CARDINAL
ajfa-744	214	21	30/6/07	CARDINAL
ajfa-744	215	1	26	CARDINAL
ajfa-744	215	2	28	CARDINAL
ajfa-744	215	3	october 2008	DATE
ajfa-744	215	4	asian	NORP
ajfa-744	215	5	finance & accounting	ORG
ajfa-744	215	6	2012	DATE
ajfa-744	215	7	4	CARDINAL
ajfa-744	215	8	1	CARDINAL
ajfa-744	215	9	110 7.2	CARDINAL
ajfa-744	216	1	6	CARDINAL
ajfa-744	216	2	26	CARDINAL
ajfa-744	216	3	30	CARDINAL
ajfa-744	216	4	june 2007	DATE
ajfa-744	216	5	spss	ORG
ajfa-744	216	6	0%	PERCENT
ajfa-744	216	7	2%	PERCENT
ajfa-744	216	8	3%	PERCENT
ajfa-744	216	9	5%	PERCENT
ajfa-744	216	10	7%	PERCENT
ajfa-744	216	11	8%	PERCENT
ajfa-744	216	12	9%	PERCENT
ajfa-744	216	13	100%	PERCENT
ajfa-744	217	1	3	CARDINAL
ajfa-744	217	2	6	CARDINAL
ajfa-744	219	1	2007	DATE
ajfa-744	220	1	almost 50%	PERCENT
ajfa-744	221	1	4	CARDINAL
ajfa-744	221	2	6	CARDINAL
ajfa-744	222	1	between 39%-62%	PERCENT
ajfa-744	223	1	only 4%	PERCENT
ajfa-744	224	1	2007	DATE
ajfa-744	224	2	25	CARDINAL
ajfa-744	224	3	26	CARDINAL
ajfa-744	224	4	7	CARDINAL
ajfa-744	226	1	2008	DATE
ajfa-744	226	2	2009	DATE
ajfa-744	227	1	6	CARDINAL
ajfa-744	228	1	26	CARDINAL
ajfa-744	228	2	30	CARDINAL
ajfa-744	228	3	june 2007	DATE
ajfa-744	228	4	data27	GPE
ajfa-744	229	1	2%	PERCENT
ajfa-744	230	1	3%	PERCENT
ajfa-744	231	1	5%	PERCENT
ajfa-744	232	1	7%	PERCENT
ajfa-744	233	1	8%	PERCENT
ajfa-744	234	1	9%	PERCENT
ajfa-744	237	1	10 39	CARDINAL
ajfa-744	237	2	0	CARDINAL
ajfa-744	237	3	15	CARDINAL
ajfa-744	237	4	57.7	CARDINAL
ajfa-744	237	5	1 3.8	CARDINAL
ajfa-744	237	6	11	CARDINAL
ajfa-744	237	7	14 54	DATE
ajfa-744	237	8	17 65	CARDINAL
ajfa-744	237	9	1 3.8	CARDINAL
ajfa-744	238	1	3 12	CARDINAL
ajfa-744	238	2	14	CARDINAL
ajfa-744	239	1	0	CARDINAL
ajfa-744	239	2	12	CARDINAL
ajfa-744	239	3	0	CARDINAL
ajfa-744	239	4	0	CARDINAL
ajfa-744	240	1	26	CARDINAL
ajfa-744	240	2	0	CARDINAL
ajfa-744	241	1	10	CARDINAL
ajfa-744	242	1	0	CARDINAL
ajfa-744	242	2	2 7.7	CARDINAL
ajfa-744	243	1	25	CARDINAL
ajfa-744	243	2	1 3.8	CARDINAL
ajfa-744	244	1	16 62	CARDINAL
ajfa-744	244	2	38.5	CARDINAL
ajfa-744	244	3	0	CARDINAL
ajfa-744	245	1	19 73	CARDINAL
ajfa-744	245	2	0	CARDINAL
ajfa-744	245	3	1 3.8	CARDINAL
ajfa-744	254	1	27	CARDINAL
ajfa-744	254	2	6	CARDINAL
ajfa-744	254	3	10	CARDINAL
ajfa-744	254	4	39%	PERCENT
ajfa-744	254	5	10/26	CARDINAL
ajfa-744	254	6	100=	DATE
ajfa-744	254	7	39%	PERCENT
ajfa-744	255	1	asian journal of finance & accounting	ORG
ajfa-744	255	2	2012	DATE
ajfa-744	255	3	4	CARDINAL
ajfa-744	255	4	1	CARDINAL
ajfa-744	255	5	111	CARDINAL
ajfa-744	255	6	3	CARDINAL
ajfa-744	256	1	2007	DATE
ajfa-744	256	2	0	CARDINAL
ajfa-744	256	3	100	CARDINAL
ajfa-744	256	4	120	CARDINAL
ajfa-744	256	5	0%	PERCENT
ajfa-744	257	1	2%	PERCENT
ajfa-744	257	2	3%	PERCENT
ajfa-744	257	3	5%	PERCENT
ajfa-744	257	4	7%	PERCENT
ajfa-744	257	5	8%	PERCENT
ajfa-744	257	6	9%	PERCENT
ajfa-744	257	7	100%	PERCENT
ajfa-744	263	1	3	CARDINAL
ajfa-744	263	2	4	CARDINAL
ajfa-744	264	1	2007	DATE
ajfa-744	264	2	0	CARDINAL
ajfa-744	264	3	0%	PERCENT
ajfa-744	265	1	2%	PERCENT
ajfa-744	265	2	3%	PERCENT
ajfa-744	265	3	5%	PERCENT
ajfa-744	265	4	7%	PERCENT
ajfa-744	265	5	8%	PERCENT
ajfa-744	265	6	9%	PERCENT
ajfa-744	265	7	100%	PERCENT
ajfa-744	270	1	4	CARDINAL
ajfa-744	270	2	7.3	CARDINAL
ajfa-744	270	3	26	CARDINAL
ajfa-744	271	1	one	CARDINAL
ajfa-744	271	2	20	CARDINAL
ajfa-744	272	1	2.36	CARDINAL
ajfa-744	273	1	2.16	CARDINAL
ajfa-744	276	1	aasb 7: asian journal of finance & accounting	ORG
ajfa-744	276	2	2012	DATE
ajfa-744	276	3	4	CARDINAL
ajfa-744	276	4	1 www.macrothink.org/ajfa 112	QUANTITY
ajfa-744	280	1	rmp	PERSON
ajfa-744	282	1	first	ORDINAL
ajfa-744	283	1	second	ORDINAL
ajfa-744	283	2	third	ORDINAL
ajfa-744	284	1	fourth	ORDINAL
ajfa-744	285	1	fifth	ORDINAL
ajfa-744	286	1	sixth	ORDINAL
ajfa-744	286	2	seventh	ORDINAL
ajfa-744	287	1	5	CARDINAL
ajfa-744	288	1	28	CARDINAL
ajfa-744	290	1	asian journal of finance & accounting	ORG
ajfa-744	290	2	2012	DATE
ajfa-744	290	3	4	CARDINAL
ajfa-744	290	4	1	CARDINAL
ajfa-744	290	5	113	CARDINAL
ajfa-744	290	6	7	CARDINAL
ajfa-744	290	7	26	CARDINAL
ajfa-744	290	8	30	CARDINAL
ajfa-744	290	9	june 2007	DATE
ajfa-744	290	10	0	CARDINAL
ajfa-744	290	11	26 40	DATE
ajfa-744	290	12	3.17 1.94	CARDINAL
ajfa-744	290	13	34	CARDINAL
ajfa-744	290	14	8.37 7.11	CARDINAL
ajfa-744	290	15	15	CARDINAL
ajfa-744	290	16	37 1.45 3.00	QUANTITY
ajfa-744	290	17	13	CARDINAL
ajfa-744	290	18	1.22 3.59	CARDINAL
ajfa-744	290	19	10	CARDINAL
ajfa-744	290	20	0.85 0.98	CARDINAL
ajfa-744	290	21	14	CARDINAL
ajfa-744	290	22	1.06	CARDINAL
ajfa-744	290	23	3 8 0.15 0.33	QUANTITY
ajfa-744	290	24	10	CARDINAL
ajfa-744	290	25	16 23	CARDINAL
ajfa-744	290	26	3.81 0.47	CARDINAL
ajfa-744	290	27	16	CARDINAL
ajfa-744	290	28	asian	NORP
ajfa-744	290	29	finance & accounting	ORG
ajfa-744	290	30	2012	DATE
ajfa-744	290	31	4	CARDINAL
ajfa-744	290	32	1	CARDINAL
ajfa-744	290	33	5	CARDINAL
ajfa-744	291	1	5	CARDINAL
ajfa-744	291	2	85 per cent	MONEY
ajfa-744	293	1	13	CARDINAL
ajfa-744	294	1	less than one	CARDINAL
ajfa-744	295	1	16	CARDINAL
ajfa-744	295	2	3.81	CARDINAL
ajfa-744	295	3	10	CARDINAL
ajfa-744	295	4	1.46	CARDINAL
ajfa-744	296	1	one	CARDINAL
ajfa-744	298	1	y st	PERSON
ajfa-744	300	1	en ce s cu rr en cy	ORG
ajfa-744	300	2	k li qu	PERSON
ajfa-744	300	3	di t ris	PERSON
ajfa-744	301	1	asian	NORP
ajfa-744	301	2	finance & accounting	ORG
ajfa-744	301	3	2012	DATE
ajfa-744	302	1	4	CARDINAL
ajfa-744	302	2	1	CARDINAL
ajfa-744	302	3	1996	DATE
ajfa-744	302	4	2001	DATE
ajfa-744	305	1	8	CARDINAL
ajfa-744	305	2	2007	DATE
ajfa-744	305	3	the year	DATE
ajfa-744	305	4	australian	NORP
ajfa-744	305	5	7	CARDINAL
ajfa-744	307	1	2007	DATE
ajfa-744	307	2	26	CARDINAL
ajfa-744	307	3	the first year	DATE
ajfa-744	307	4	the subsequent years 2008-2009	DATE
ajfa-744	308	1	three	CARDINAL
ajfa-744	309	1	first	ORDINAL
ajfa-744	309	2	23	CARDINAL
ajfa-744	309	3	26	CARDINAL
ajfa-744	309	4	less than 50	CARDINAL
ajfa-744	310	1	one	CARDINAL
ajfa-744	310	2	7	CARDINAL
ajfa-744	310	3	the 2008 financial year	DATE
ajfa-744	312	1	second	ORDINAL
ajfa-744	314	1	85 per cent	MONEY
ajfa-744	317	1	second	ORDINAL
ajfa-744	320	1	2003	DATE
ajfa-744	321	1	ten	CARDINAL
ajfa-744	322	1	superfund	LAW
ajfa-744	322	2	aasb 7	ORG
ajfa-744	322	3	asian	NORP
ajfa-744	322	4	finance & accounting	ORG
ajfa-744	322	5	2012	DATE
ajfa-744	322	6	4	CARDINAL
ajfa-744	322	7	1	CARDINAL
ajfa-744	322	8	third	ORDINAL
ajfa-744	326	1	2007	DATE
ajfa-744	327	1	australia	GPE
ajfa-744	329	1	2009	DATE
ajfa-744	330	1	uk	GPE
ajfa-744	330	2	2008/2009	GPE
ajfa-744	330	3	29	CARDINAL
ajfa-744	330	4	october	DATE
ajfa-744	332	1	1/02/10	CARDINAL
ajfa-744	332	2	g., & sidhu	ORG
ajfa-744	332	3	b.k.	GPE
ajfa-744	332	4	1999	DATE
ajfa-744	333	1	australian	NORP
ajfa-744	334	1	39	CARDINAL
ajfa-744	335	1	205	CARDINAL
ajfa-744	336	1	australian	NORP
ajfa-744	336	2	prudential regulation authority	ORG
ajfa-744	337	1	2007	DATE
ajfa-744	338	1	annual	DATE
ajfa-744	338	2	june 2007	DATE
ajfa-744	338	3	26	CARDINAL
ajfa-744	338	4	march 2008	DATE
ajfa-744	339	1	australian	NORP
ajfa-744	339	2	prudential regulation authority	ORG
ajfa-744	340	1	2008	DATE
ajfa-744	341	1	december 2008	DATE
ajfa-744	342	1	berelson	ORG
ajfa-744	342	2	1952	DATE
ajfa-744	344	1	collet	ORG
ajfa-744	344	2	j., & hrasky	ORG
ajfa-744	344	3	s.	PERSON
ajfa-744	344	4	1998	DATE
ajfa-744	345	1	australia	GPE
ajfa-744	346	1	australian	NORP
ajfa-744	346	2	917	CARDINAL
ajfa-744	347	1	clare	FAC
ajfa-744	347	2	r.	NORP
ajfa-744	347	3	2007	DATE
ajfa-744	349	1	unsw 16th	ORG
ajfa-744	349	2	annual	DATE
ajfa-744	349	3	july 2007	DATE
ajfa-744	350	1	g., & gallery	ORG
ajfa-744	350	2	2003	DATE
ajfa-744	352	1	australian	NORP
ajfa-744	352	2	89-97	CARDINAL
ajfa-744	353	1	g., & gallery	ORG
ajfa-744	353	2	2004	DATE
ajfa-744	355	1	abacus	GPE
ajfa-744	356	1	http://dx.doi.org/10.1111/j.1467-6281.2004.00146.x asian journal of finance & accounting	ORG
ajfa-744	356	2	2012	DATE
ajfa-744	356	3	4	CARDINAL
ajfa-744	356	4	1	CARDINAL
ajfa-744	356	5	117	CARDINAL
ajfa-744	356	6	gerry gallery,	ORG
ajfa-744	357	1	2006	DATE
ajfa-744	359	1	g., & gallery	ORG
ajfa-744	359	2	2008	DATE
ajfa-744	361	1	24	CARDINAL
ajfa-744	361	2	national institute of accountants	ORG
ajfa-744	362	1	d., & milne	ORG
ajfa-744	362	2	m. j. (	PERSON
ajfa-744	362	3	1996	DATE
ajfa-744	363	1	new zealand	GPE
ajfa-744	364	1	no.1	ORG
ajfa-744	365	1	77	CARDINAL
ajfa-744	366	1	1969	DATE
ajfa-744	368	1	ma	PERSON
ajfa-744	368	2	addison-wesley	PERSON
ajfa-744	369	1	kraal	ORG
ajfa-744	369	2	d.	NORP
ajfa-744	369	3	p.w.s, & harvey	ORG
ajfa-744	369	4	2008	DATE
ajfa-744	370	1	australia	GPE
ajfa-744	371	1	australian	NORP
ajfa-744	371	2	23	CARDINAL
ajfa-744	371	3	krippendorff	ORG
ajfa-744	371	4	1980	DATE
ajfa-744	372	1	newbury park	GPE
ajfa-744	373	1	1985	DATE
ajfa-744	374	1	brenner	GPE
ajfa-744	374	2	michael	PERSON
ajfa-744	374	3	brown	PERSON
ajfa-744	374	4	jennifer	PERSON
ajfa-744	374	5	david	PERSON
ajfa-744	374	6	london	GPE
ajfa-744	375	1	115	CARDINAL
ajfa-744	376	1	oppenheim	ORG
ajfa-744	376	2	a.n.	GPE
ajfa-744	376	3	1966	DATE
ajfa-744	377	1	new york	GPE
ajfa-744	378	1	roberto rocha	PERSON
ajfa-744	378	2	richard hinz	PERSON
ajfa-744	378	3	joaquin gutierrez	PERSON
ajfa-744	379	1	1999	DATE
ajfa-744	381	1	the world bank	ORG
ajfa-744	381	2	washington d.c	GPE
ajfa-744	381	3	1999	DATE
ajfa-744	381	4	c. a.	PERSON
ajfa-744	381	5	2001	DATE
ajfa-744	382	1	australian	NORP
ajfa-744	384	1	190-212	CARDINAL
ajfa-744	385	1	r. p.	PERSON
ajfa-744	385	2	1990	DATE
ajfa-744	386	1	2nd	ORDINAL
ajfa-744	386	2	newbury park	GPE
ajfa-744	386	3	r. k.	PERSON
ajfa-744	386	4	2003	DATE
ajfa-744	387	1	third	ORDINAL
ajfa-744	387	2	thousand	CARDINAL