id	sid	eid	entity	type
ajfa-7598	1	1	microsoft	ORG
ajfa-7598	1	2	7598-27226	DATE
ajfa-7598	1	3	asian	NORP
ajfa-7598	1	4	finance & accounting	ORG
ajfa-7598	1	5	1946-052x 2015	MONEY
ajfa-7598	1	6	7	CARDINAL
ajfa-7598	1	7	1	CARDINAL
ajfa-7598	1	8	230	CARDINAL
ajfa-7598	1	9	pakistan	GPE
ajfa-7598	1	10	phd	PERSON
ajfa-7598	1	11	xidian university po	ORG
ajfa-7598	1	12	338	CARDINAL
ajfa-7598	2	1	2	CARDINAL
ajfa-7598	2	2	china e-mail	ORG
ajfa-7598	3	1	yanping liu	PERSON
ajfa-7598	3	2	xidian university po	ORG
ajfa-7598	3	3	338	CARDINAL
ajfa-7598	3	4	2	CARDINAL
ajfa-7598	3	5	china e-mail	ORG
ajfa-7598	3	6	liuyp@xidian.edu.cn	ORG
ajfa-7598	3	7	khan school of accountancy	ORG
ajfa-7598	3	8	the university of lahore	ORG
ajfa-7598	3	9	1 km	QUANTITY
ajfa-7598	3	10	lahore	GPE
ajfa-7598	3	11	pakistan	GPE
ajfa-7598	3	12	may 3, 2015	DATE
ajfa-7598	3	13	june 14, 2015	DATE
ajfa-7598	3	14	june 14, 2015	DATE
ajfa-7598	3	15	pakistani	NORP
ajfa-7598	4	1	nine years	DATE
ajfa-7598	4	2	2005-2014	DATE
ajfa-7598	7	1	asian	NORP
ajfa-7598	7	2	finance & accounting	ORG
ajfa-7598	7	3	1946-052x 2015	MONEY
ajfa-7598	7	4	7	CARDINAL
ajfa-7598	7	5	1	CARDINAL
ajfa-7598	7	6	231 1	CARDINAL
ajfa-7598	9	1	1968	DATE
ajfa-7598	15	1	last three decades	DATE
ajfa-7598	15	2	kothari	PERSON
ajfa-7598	15	3	2003	DATE
ajfa-7598	15	4	richard &tinaikar	ORG
ajfa-7598	15	5	2003	DATE
ajfa-7598	16	1	three	CARDINAL
ajfa-7598	19	1	1995	DATE
ajfa-7598	22	1	1996	DATE
ajfa-7598	22	2	first	ORDINAL
ajfa-7598	23	1	ahmed et al	PERSON
ajfa-7598	23	2	2000	DATE
ajfa-7598	23	3	ballester et al	PERSON
ajfa-7598	23	4	1999	DATE
ajfa-7598	23	5	callen& morel	ORG
ajfa-7598	23	6	2000	DATE
ajfa-7598	23	7	lee et al	PERSON
ajfa-7598	23	8	1999	DATE
ajfa-7598	23	9	morl, 1999	ORG
ajfa-7598	24	1	pakistan	GPE
ajfa-7598	25	1	pakistan	GPE
ajfa-7598	26	1	asian	NORP
ajfa-7598	26	2	finance & accounting	ORG
ajfa-7598	26	3	1946-052x 2015	MONEY
ajfa-7598	26	4	7	CARDINAL
ajfa-7598	26	5	1	CARDINAL
ajfa-7598	26	6	232	CARDINAL
ajfa-7598	29	1	pakistan	GPE
ajfa-7598	29	2	22	CARDINAL
ajfa-7598	30	1	pakistan	GPE
ajfa-7598	30	2	less than half	CARDINAL
ajfa-7598	31	1	10 million tons	QUANTITY
ajfa-7598	32	1	1991-92	DATE
ajfa-7598	32	2	1997	DATE
ajfa-7598	33	1	three	CARDINAL
ajfa-7598	34	1	section three	LAW
ajfa-7598	35	1	2	CARDINAL
ajfa-7598	35	2	1968	DATE
ajfa-7598	36	1	first	ORDINAL
ajfa-7598	37	1	annual	DATE
ajfa-7598	37	2	first	ORDINAL
ajfa-7598	38	1	261	CARDINAL
ajfa-7598	38	2	new york stock exchange	ORG
ajfa-7598	38	3	1957	DATE
ajfa-7598	38	4	1965.they	CARDINAL
ajfa-7598	39	1	seetharaman & rudolph	ORG
ajfa-7598	39	2	2010	DATE
ajfa-7598	40	1	graham	PERSON
ajfa-7598	40	2	2000	DATE
ajfa-7598	41	1	willet & peare	ORG
ajfa-7598	41	2	2000	DATE
ajfa-7598	43	1	omura	PERSON
ajfa-7598	43	2	2005	DATE
ajfa-7598	43	3	japanese	NORP
ajfa-7598	44	1	2007	DATE
ajfa-7598	44	2	australian	NORP
ajfa-7598	45	1	williams	PERSON
ajfa-7598	45	2	2000	DATE
ajfa-7598	46	1	59	CARDINAL
ajfa-7598	46	2	jakarta stock exchange	ORG
ajfa-7598	46	3	jsx) asian journal of finance & accounting issn	ORG
ajfa-7598	46	4	1946-052x 2015	MONEY
ajfa-7598	46	5	7	CARDINAL
ajfa-7598	46	6	1	CARDINAL
ajfa-7598	46	7	2004	DATE
ajfa-7598	47	1	1994	DATE
ajfa-7598	48	1	kadri& mohammed	ORG
ajfa-7598	48	2	2007	DATE
ajfa-7598	50	1	petkova	PERSON
ajfa-7598	50	2	zhang	PERSON
ajfa-7598	50	3	2005	DATE
ajfa-7598	50	4	french	NORP
ajfa-7598	51	1	raj	PERSON
ajfa-7598	51	2	1992	DATE
ajfa-7598	51	3	japanese	NORP
ajfa-7598	52	1	japanese	NORP
ajfa-7598	54	1	1993	DATE
ajfa-7598	54	2	1950-1988	DATE
ajfa-7598	56	1	vafeas et al	PERSON
ajfa-7598	57	1	1998	DATE
ajfa-7598	58	1	lamont	PERSON
ajfa-7598	58	2	1998	DATE
ajfa-7598	60	1	3	CARDINAL
ajfa-7598	60	2	pakistan	GPE
ajfa-7598	61	1	22	CARDINAL
ajfa-7598	61	2	karachi stock exchange	ORG
ajfa-7598	61	3	17	CARDINAL
ajfa-7598	62	1	2014	DATE
ajfa-7598	64	1	daily	DATE
ajfa-7598	64	2	karachi	GPE
ajfa-7598	64	3	annual	DATE
ajfa-7598	66	1	firstly	ORDINAL
ajfa-7598	68	1	1	CARDINAL
ajfa-7598	69	1	1 2	CARDINAL
ajfa-7598	70	1	2 3	DATE
ajfa-7598	71	1	asian	NORP
ajfa-7598	71	2	finance & accounting	ORG
ajfa-7598	71	3	1946-052x 2015	MONEY
ajfa-7598	71	4	7	CARDINAL
ajfa-7598	71	5	1	CARDINAL
ajfa-7598	73	1	4 5	CARDINAL
ajfa-7598	74	1	gr=	ORG
ajfa-7598	74	2	gr=	ORG
ajfa-7598	74	3	4	CARDINAL
ajfa-7598	75	1	asian	NORP
ajfa-7598	75	2	finance & accounting	ORG
ajfa-7598	75	3	1946-052x 2015	MONEY
ajfa-7598	76	1	7	CARDINAL
ajfa-7598	76	2	1	CARDINAL
ajfa-7598	76	3	235	CARDINAL
ajfa-7598	76	4	table1	ORG
ajfa-7598	78	1	1	CARDINAL
ajfa-7598	78	2	3	CARDINAL
ajfa-7598	78	3	0.11 0.105	CARDINAL
ajfa-7598	78	4	0.007	CARDINAL
ajfa-7598	78	5	0.083	CARDINAL
ajfa-7598	78	6	28.89903	CARDINAL
ajfa-7598	78	7	un	ORG
ajfa-7598	79	1	std.error	CARDINAL
ajfa-7598	79	2	1	CARDINAL
ajfa-7598	79	3	15.573	CARDINAL
ajfa-7598	79	4	2	CARDINAL
ajfa-7598	80	1	18.395 2.222	MONEY
ajfa-7598	80	2	2.279	MONEY
ajfa-7598	80	3	4.371	CARDINAL
ajfa-7598	80	4	11.57	MONEY
ajfa-7598	80	5	1.338	CARDINAL
ajfa-7598	80	6	yearly	DATE
ajfa-7598	80	7	anova	ORG
ajfa-7598	80	8	1	CARDINAL
ajfa-7598	80	9	32074.14	CARDINAL
ajfa-7598	80	10	1 32074.15	CARDINAL
ajfa-7598	80	11	0	CARDINAL
ajfa-7598	80	12	108123.131	CARDINAL
ajfa-7598	80	13	702.098	MONEY
ajfa-7598	80	14	140197.271	CARDINAL
ajfa-7598	80	15	155 3	CARDINAL
ajfa-7598	80	16	15475.77	CARDINAL
ajfa-7598	80	17	1 15475.77	CARDINAL
ajfa-7598	80	18	124721.5	CARDINAL
ajfa-7598	80	19	809.88	CARDINAL
ajfa-7598	80	20	140197.271 155	CARDINAL
ajfa-7598	81	1	anova	ORG
ajfa-7598	81	2	3	CARDINAL
ajfa-7598	81	3	1%	PERCENT
ajfa-7598	81	4	5% and 10%	PERCENT
ajfa-7598	83	1	22.2 percent	PERCENT
ajfa-7598	83	2	3	CARDINAL
ajfa-7598	83	3	asian	NORP
ajfa-7598	83	4	finance & accounting	ORG
ajfa-7598	83	5	1946-052x 2015	MONEY
ajfa-7598	83	6	7	CARDINAL
ajfa-7598	83	7	1	CARDINAL
ajfa-7598	83	8	10.5%	PERCENT
ajfa-7598	85	1	pakistan	GPE
ajfa-7598	86	1	3	CARDINAL
ajfa-7598	86	2	seetharaman& rudolph	ORG
ajfa-7598	86	3	2010	DATE
ajfa-7598	88	1	only two	CARDINAL
ajfa-7598	89	1	mp=	PRODUCT
ajfa-7598	89	2	2	CARDINAL
ajfa-7598	91	1	0.422 0.415 23.01061	CARDINAL
ajfa-7598	92	1	59185.6	CARDINAL
ajfa-7598	92	2	81011.67	CARDINAL
ajfa-7598	92	3	529.488	CARDINAL
ajfa-7598	92	4	140197.3	CARDINAL
ajfa-7598	92	5	155	CARDINAL
ajfa-7598	92	6	un	ORG
ajfa-7598	93	1	std.error	CARDINAL
ajfa-7598	93	2	13.096	CARDINAL
ajfa-7598	93	3	5.339	CARDINAL
ajfa-7598	93	4	0.232	CARDINAL
ajfa-7598	93	5	1.792	CARDINAL
ajfa-7598	93	6	7.156	TIME
ajfa-7598	93	7	asian	NORP
ajfa-7598	93	8	finance & accounting	ORG
ajfa-7598	93	9	1946-052x 2015	MONEY
ajfa-7598	93	10	7	CARDINAL
ajfa-7598	93	11	1	CARDINAL
ajfa-7598	93	12	0.41 percent	PERCENT
ajfa-7598	94	1	1%	PERCENT
ajfa-7598	95	1	0.233	CARDINAL
ajfa-7598	95	2	willett &peare	ORG
ajfa-7598	95	3	2000	DATE
ajfa-7598	95	4	graham	PERSON
ajfa-7598	95	5	2000	DATE
ajfa-7598	96	1	1.792	CARDINAL
ajfa-7598	97	1	5	CARDINAL
ajfa-7598	101	1	pakistani	NORP
ajfa-7598	102	1	firstly	ORDINAL
ajfa-7598	102	2	five	CARDINAL
ajfa-7598	103	1	first	ORDINAL
ajfa-7598	103	2	three	CARDINAL
ajfa-7598	105	1	pakistani	NORP
ajfa-7598	106	1	secondly	ORDINAL
ajfa-7598	107	1	pakistan	GPE
ajfa-7598	109	1	firstly	ORDINAL
ajfa-7598	109	2	pakistani	NORP
ajfa-7598	110	1	second	ORDINAL
ajfa-7598	110	2	pakistan	GPE
ajfa-7598	112	1	r., & brown	ORG
ajfa-7598	112	2	1968	DATE
ajfa-7598	114	1	autumn	DATE
ajfa-7598	114	2	159	CARDINAL
ajfa-7598	115	1	r.	NORP
ajfa-7598	115	2	kothari	PERSON
ajfa-7598	115	3	s. p., & watts	PERSON
ajfa-7598	115	4	r. l.	PERSON
ajfa-7598	116	1	622-638	CARDINAL
ajfa-7598	117	1	j., peare	PERSON
ajfa-7598	117	2	r. j.	PERSON
ajfa-7598	117	3	2000	DATE
ajfa-7598	119	1	j.	PERSON
ajfa-7598	119	2	2007	DATE
ajfa-7598	120	1	30	CARDINAL
ajfa-7598	120	2	australian	NORP
ajfa-7598	120	3	queensland university of technology	ORG
ajfa-7598	121	1	lamont	PERSON
ajfa-7598	121	2	1992	DATE
ajfa-7598	123	1	5	CARDINAL
ajfa-7598	123	2	1563-1587	DATE
ajfa-7598	124	1	asian	NORP
ajfa-7598	124	2	finance & accounting	ORG
ajfa-7598	124	3	1946-052x 2015	MONEY
ajfa-7598	124	4	7	CARDINAL
ajfa-7598	124	5	1	CARDINAL
ajfa-7598	124	6	238	CARDINAL
ajfa-7598	124	7	t. (	GPE
ajfa-7598	124	8	2005	DATE
ajfa-7598	125	1	five	CARDINAL
ajfa-7598	125	2	japanese	NORP
ajfa-7598	126	1	petkova.r	ORG
ajfa-7598	127	1	l.	PERSON
ajfa-7598	127	2	2005	DATE
ajfa-7598	128	1	187	CARDINAL
ajfa-7598	129	1	g. j., bricker	PERSON
ajfa-7598	129	2	r. j., robinson	PERSON
ajfa-7598	129	3	t. r., & young	GPE
ajfa-7598	129	4	s. j. (	PERSON
ajfa-7598	129	5	1994	DATE
ajfa-7598	131	1	8	CARDINAL
ajfa-7598	131	2	55	CARDINAL
ajfa-7598	132	1	raj, h., & ramesh	ORG
ajfa-7598	132	2	1992	DATE
ajfa-7598	133	1	the tokyo stock exchange	ORG
ajfa-7598	134	1	27(4	CARDINAL
ajfa-7598	135	1	suwardi	PERSON
ajfa-7598	135	2	2004	DATE
ajfa-7598	136	1	queensland university of technology	ORG
ajfa-7598	137	1	l.	PERSON
ajfa-7598	137	2	georgiou.	GPE
ajfa-7598	137	3	x.	GPE
ajfa-7598	137	4	1998	DATE
ajfa-7598	139	1	european	NORP
ajfa-7598	139	2	7(1	DATE
ajfa-7598	139	3	105	CARDINAL
ajfa-7598	140	1	m., & kadri	ORG
ajfa-7598	140	2	m. h. (	PERSON
ajfa-7598	141	1	malaysian	NORP
ajfa-7598	141	2	frs	PRODUCT