id	sid	eid	entity	type
ajfa-7802	1	1	microsoft	ORG
ajfa-7802	1	2	7802-28020	DATE
ajfa-7802	1	3	asian	NORP
ajfa-7802	1	4	finance & accounting	ORG
ajfa-7802	1	5	1946-052x 2015	MONEY
ajfa-7802	1	6	7	CARDINAL
ajfa-7802	1	7	1 www.macrothink.org/ajfa 207	QUANTITY
ajfa-7802	1	8	bahrain	GPE
ajfa-7802	1	9	amal abdel	PERSON
ajfa-7802	1	10	university of bahrain	ORG
ajfa-7802	1	11	p.o.	GPE
ajfa-7802	1	12	32038	DATE
ajfa-7802	1	13	amabdelwakil@uob.edu.bh	NORP
ajfa-7802	1	14	farkhanda shamim department of economics	ORG
ajfa-7802	1	15	university of bahrain	ORG
ajfa-7802	1	16	p.o.	GPE
ajfa-7802	1	17	32038	DATE
ajfa-7802	1	18	may 3, 2015	DATE
ajfa-7802	1	19	june 14, 2015	DATE
ajfa-7802	1	20	june 14, 2015	DATE
ajfa-7802	1	21	bahrain	GPE
ajfa-7802	5	1	bahrain	GPE
ajfa-7802	5	2	three	CARDINAL
ajfa-7802	6	1	first	ORDINAL
ajfa-7802	7	1	second	ORDINAL
ajfa-7802	8	1	third	ORDINAL
ajfa-7802	8	2	coe	ORG
ajfa-7802	9	1	bahrain asian	NORP
ajfa-7802	9	2	finance & accounting	ORG
ajfa-7802	9	3	1946-052x 2015	MONEY
ajfa-7802	9	4	7	CARDINAL
ajfa-7802	9	5	1	CARDINAL
ajfa-7802	10	1	enron	ORG
ajfa-7802	10	2	worldcom	ORG
ajfa-7802	11	1	2010	DATE
ajfa-7802	12	1	2006	DATE
ajfa-7802	13	1	2002	DATE
ajfa-7802	13	2	107-204	CARDINAL
ajfa-7802	13	3	2002	DATE
ajfa-7802	14	1	406	CARDINAL
ajfa-7802	14	2	the securities and exchange commission	ORG
ajfa-7802	14	3	sec	ORG
ajfa-7802	14	4	coe	ORG
ajfa-7802	15	1	2006	DATE
ajfa-7802	15	2	the international federation of accountants	ORG
ajfa-7802	16	1	bahrain	GPE
ajfa-7802	16	2	bahrain	GPE
ajfa-7802	16	3	at least one	CARDINAL
ajfa-7802	18	1	1, 2007	DATE
ajfa-7802	19	1	sec	ORG
ajfa-7802	19	2	appendix	NORP
ajfa-7802	21	1	the coe of the international federation of accountants	ORG
ajfa-7802	21	2	american institute of certified	ORG
ajfa-7802	21	3	aicpa	ORG
ajfa-7802	21	4	institute of internal auditors	ORG
ajfa-7802	21	5	iia	ORG
ajfa-7802	21	6	institute of management	ORG
ajfa-7802	21	7	five	CARDINAL
ajfa-7802	23	1	first	ORDINAL
ajfa-7802	24	1	second	ORDINAL
ajfa-7802	25	1	third	ORDINAL
ajfa-7802	26	1	the asian journal of finance & accounting	ORG
ajfa-7802	26	2	1946-052x 2015	MONEY
ajfa-7802	27	1	7	CARDINAL
ajfa-7802	27	2	1	CARDINAL
ajfa-7802	27	3	209	CARDINAL
ajfa-7802	27	4	bahrain	GPE
ajfa-7802	28	1	muel kaptein	PERSON
ajfa-7802	29	1	al	PERSON
ajfa-7802	29	2	2008	DATE
ajfa-7802	31	1	schlegelmilch	PERSON
ajfa-7802	31	2	houston	GPE
ajfa-7802	31	3	1989	DATE
ajfa-7802	31	4	three	CARDINAL
ajfa-7802	31	5	british	NORP
ajfa-7802	32	1	bahrain	GPE
ajfa-7802	33	1	1	CARDINAL
ajfa-7802	34	1	2	CARDINAL
ajfa-7802	35	1	3	CARDINAL
ajfa-7802	36	1	4	CARDINAL
ajfa-7802	37	1	5	CARDINAL
ajfa-7802	39	1	section 2	LAW
ajfa-7802	39	2	section 3	LAW
ajfa-7802	39	3	section 4	LAW
ajfa-7802	40	1	section 5	LAW
ajfa-7802	41	1	2	CARDINAL
ajfa-7802	41	2	the last decade of the 20th century	DATE
ajfa-7802	41	3	werhane, 1997	ORG
ajfa-7802	42	1	first	ORDINAL
ajfa-7802	42	2	1961	DATE
ajfa-7802	42	3	baumhart	ORG
ajfa-7802	42	4	1961	DATE
ajfa-7802	43	1	nestle	ORG
ajfa-7802	43	2	union carbide	ORG
ajfa-7802	43	3	enron	ORG
ajfa-7802	43	4	worldcom	ORG
ajfa-7802	44	1	pitt	PERSON
ajfa-7802	44	2	1990	DATE
ajfa-7802	44	3	one	CARDINAL
ajfa-7802	45	1	asian	NORP
ajfa-7802	45	2	finance & accounting	ORG
ajfa-7802	45	3	1946-052x 2015	MONEY
ajfa-7802	45	4	7	CARDINAL
ajfa-7802	45	5	1	CARDINAL
ajfa-7802	45	6	two	CARDINAL
ajfa-7802	45	7	coe	ORG
ajfa-7802	46	1	robin et al.	PERSON
ajfa-7802	46	2	1989	DATE
ajfa-7802	46	3	farrell	PERSON
ajfa-7802	46	4	cobbin	PERSON
ajfa-7802	46	5	1996	DATE
ajfa-7802	47	1	the mid-1970s	DATE
ajfa-7802	47	2	first	ORDINAL
ajfa-7802	47	3	coe	ORG
ajfa-7802	48	1	us	GPE
ajfa-7802	48	2	canada	GPE
ajfa-7802	48	3	europe	LOC
ajfa-7802	48	4	japan	GPE
ajfa-7802	48	5	australia	GPE
ajfa-7802	48	6	berenbeim	GPE
ajfa-7802	48	7	1988	DATE
ajfa-7802	48	8	coe	ORG
ajfa-7802	48	9	us	GPE
ajfa-7802	48	10	canada	GPE
ajfa-7802	49	1	coe	ORG
ajfa-7802	50	1	1997	DATE
ajfa-7802	51	1	first	ORDINAL
ajfa-7802	51	2	moore	PERSON
ajfa-7802	51	3	1983	DATE
ajfa-7802	52	1	hite et al	PERSON
ajfa-7802	53	1	1988	DATE
ajfa-7802	53	2	67	CARDINAL
ajfa-7802	53	3	500	CARDINAL
ajfa-7802	55	1	lefebvre	PERSON
ajfa-7802	55	2	singh	GPE
ajfa-7802	55	3	1992	DATE
ajfa-7802	55	4	north america	LOC
ajfa-7802	56	1	schlegelmilch	GPE
ajfa-7802	56	2	houston	GPE
ajfa-7802	56	3	1989	DATE
ajfa-7802	56	4	coe	ORG
ajfa-7802	56	5	uk	GPE
ajfa-7802	58	1	uk	GPE
ajfa-7802	58	2	coe	ORG
ajfa-7802	59	1	fisher	PERSON
ajfa-7802	59	2	2001	DATE
ajfa-7802	59	3	coe	ORG
ajfa-7802	60	1	coe	ORG
ajfa-7802	61	1	europe	LOC
ajfa-7802	62	1	langlois	PERSON
ajfa-7802	62	2	1990	DATE
ajfa-7802	62	3	france	GPE
ajfa-7802	62	4	germany	GPE
ajfa-7802	62	5	uk	GPE
ajfa-7802	65	1	australia	GPE
ajfa-7802	66	1	kaye	PERSON
ajfa-7802	66	2	1992	DATE
ajfa-7802	66	3	coe	ORG
ajfa-7802	67	1	2000	DATE
ajfa-7802	67	2	australian	NORP
ajfa-7802	67	3	australian	NORP
ajfa-7802	68	1	south america	LOC
ajfa-7802	68	2	yuri et.al.	ORG
ajfa-7802	69	1	2012	DATE
ajfa-7802	69	2	colombian	NORP
ajfa-7802	69	3	three	CARDINAL
ajfa-7802	71	1	asian	NORP
ajfa-7802	71	2	finance & accounting	ORG
ajfa-7802	71	3	1946-052x 2015	MONEY
ajfa-7802	71	4	7	CARDINAL
ajfa-7802	71	5	1	CARDINAL
ajfa-7802	71	6	211	CARDINAL
ajfa-7802	73	1	al-khatib et al	PERSON
ajfa-7802	74	1	2001	DATE
ajfa-7802	74	2	three	CARDINAL
ajfa-7802	74	3	arab	NORP
ajfa-7802	74	4	gulf	LOC
ajfa-7802	74	5	saudi arabia	GPE
ajfa-7802	74	6	oman	GPE
ajfa-7802	74	7	kuwait	GPE
ajfa-7802	77	1	us	GPE
ajfa-7802	77	2	uk	GPE
ajfa-7802	77	3	canada	GPE
ajfa-7802	77	4	australia	GPE
ajfa-7802	78	1	simon webley	PERSON
ajfa-7802	78	2	andrea werner 2008	PERSON
ajfa-7802	78	3	lawrence 2006	PERSON
ajfa-7802	78	4	2006	DATE
ajfa-7802	79	1	3	CARDINAL
ajfa-7802	79	2	bahrain	GPE
ajfa-7802	80	1	the bahrain stock exchange	ORG
ajfa-7802	82	1	207	CARDINAL
ajfa-7802	84	1	1	CARDINAL
ajfa-7802	85	1	3.1	CARDINAL
ajfa-7802	85	2	1	CARDINAL
ajfa-7802	86	1	49.27%	PERCENT
ajfa-7802	86	2	21.26%	PERCENT
ajfa-7802	87	1	bahrain	GPE
ajfa-7802	88	1	asian journal of finance & accounting	ORG
ajfa-7802	88	2	1946-052x 2015	MONEY
ajfa-7802	88	3	7	CARDINAL
ajfa-7802	88	4	1	CARDINAL
ajfa-7802	88	5	212	CARDINAL
ajfa-7802	88	6	1	CARDINAL
ajfa-7802	88	7	102	CARDINAL
ajfa-7802	88	8	49.3%	PERCENT
ajfa-7802	88	9	24	CARDINAL
ajfa-7802	88	10	11.6%	PERCENT
ajfa-7802	88	11	15 (	PERCENT
ajfa-7802	88	12	7.3%	PERCENT
ajfa-7802	88	13	44	DATE
ajfa-7802	88	14	21.3%	PERCENT
ajfa-7802	88	15	22	CARDINAL
ajfa-7802	88	16	10.6%	PERCENT
ajfa-7802	88	17	53	DATE
ajfa-7802	88	18	25.7%	PERCENT
ajfa-7802	88	19	153	CARDINAL
ajfa-7802	88	20	74.3%	PERCENT
ajfa-7802	88	21	96	CARDINAL
ajfa-7802	88	22	47.3%	PERCENT
ajfa-7802	88	23	107	CARDINAL
ajfa-7802	88	24	52.7%	PERCENT
ajfa-7802	88	25	#	CARDINAL
ajfa-7802	89	1	36.4%	PERCENT
ajfa-7802	89	2	100	CARDINAL
ajfa-7802	89	3	44.5%	PERCENT
ajfa-7802	89	4	500 33	CARDINAL
ajfa-7802	89	5	19.1%	PERCENT
ajfa-7802	89	6	16	CARDINAL
ajfa-7802	89	7	7.8%	PERCENT
ajfa-7802	89	8	23	CARDINAL
ajfa-7802	89	9	11.2%	PERCENT
ajfa-7802	89	10	11	CARDINAL
ajfa-7802	89	11	5.3%	PERCENT
ajfa-7802	89	12	19 (	PERCENT
ajfa-7802	89	13	9.2%	PERCENT
ajfa-7802	89	14	74.27%	PERCENT
ajfa-7802	89	15	bahrain	GPE
ajfa-7802	89	16	47.29%	PERCENT
ajfa-7802	91	1	65.70%	PERCENT
ajfa-7802	91	2	more than one hundred	CARDINAL
ajfa-7802	93	1	66.5%	PERCENT
ajfa-7802	94	1	4	CARDINAL
ajfa-7802	94	2	twenty three	CARDINAL
ajfa-7802	94	3	five	CARDINAL
ajfa-7802	94	4	1	CARDINAL
ajfa-7802	94	5	5	CARDINAL
ajfa-7802	95	1	first	ORDINAL
ajfa-7802	96	1	twenty three	CARDINAL
ajfa-7802	96	2	coe	ORG
ajfa-7802	96	3	bahrain	GPE
ajfa-7802	97	1	asian journal of finance & accounting	ORG
ajfa-7802	97	2	1946-052x 2015	MONEY
ajfa-7802	97	3	7	CARDINAL
ajfa-7802	97	4	1	CARDINAL
ajfa-7802	97	5	213 4.1	CARDINAL
ajfa-7802	97	6	2	CARDINAL
ajfa-7802	97	7	52.66%	PERCENT
ajfa-7802	97	8	coe	ORG
ajfa-7802	97	9	68.60%	PERCENT
ajfa-7802	98	1	bahrain	GPE
ajfa-7802	98	2	coe	ORG
ajfa-7802	99	1	farrell	PERSON
ajfa-7802	99	2	cobbin	PERSON
ajfa-7802	99	3	2000	DATE
ajfa-7802	100	1	2	CARDINAL
ajfa-7802	102	1	no (percent	PERCENT
ajfa-7802	103	1	coe	ORG
ajfa-7802	103	2	109	DATE
ajfa-7802	103	3	52.66%	PERCENT
ajfa-7802	103	4	98	CARDINAL
ajfa-7802	103	5	47.36%	PERCENT
ajfa-7802	103	6	65	DATE
ajfa-7802	103	7	31.40%	PERCENT
ajfa-7802	103	8	142	CARDINAL
ajfa-7802	103	9	68.60%	PERCENT
ajfa-7802	104	1	201	CARDINAL
ajfa-7802	104	2	97.10%	PERCENT
ajfa-7802	104	3	6	CARDINAL
ajfa-7802	104	4	2.90%	PERCENT
ajfa-7802	104	5	172	CARDINAL
ajfa-7802	104	6	85.57%	PERCENT
ajfa-7802	104	7	29	DATE
ajfa-7802	104	8	14.43%	PERCENT
ajfa-7802	104	9	178	CARDINAL
ajfa-7802	104	10	88.56%	PERCENT
ajfa-7802	104	11	23	DATE
ajfa-7802	104	12	11.44%	PERCENT
ajfa-7802	104	13	172	CARDINAL
ajfa-7802	104	14	85.57%	PERCENT
ajfa-7802	104	15	29	DATE
ajfa-7802	104	16	14.43%	PERCENT
ajfa-7802	104	17	183	CARDINAL
ajfa-7802	104	18	91.04%	PERCENT
ajfa-7802	104	19	18	DATE
ajfa-7802	104	20	8.96%	PERCENT
ajfa-7802	104	21	176(87.56%	PERCENT
ajfa-7802	104	22	25(12.44%	PERCENT
ajfa-7802	104	23	28	CARDINAL
ajfa-7802	104	24	13.93%	PERCENT
ajfa-7802	104	25	173(86.07%	PERCENT
ajfa-7802	104	26	124(61.69	CARDINAL
ajfa-7802	104	27	93(46.27	CARDINAL
ajfa-7802	104	28	108(53.73	DATE
ajfa-7802	104	29	98(49.00	CARDINAL
ajfa-7802	104	30	102(51.00	CARDINAL
ajfa-7802	104	31	90(44.78	CARDINAL
ajfa-7802	104	32	111(55.22	CARDINAL
ajfa-7802	104	33	67(33.33	CARDINAL
ajfa-7802	104	34	97(48.26	CARDINAL
ajfa-7802	104	35	188(93.53	CARDINAL
ajfa-7802	104	36	86.07%	PERCENT
ajfa-7802	106	1	2	CARDINAL
ajfa-7802	109	1	3	CARDINAL
ajfa-7802	109	2	42.39%	PERCENT
ajfa-7802	109	3	as late as 2000	DATE
ajfa-7802	110	1	asian	NORP
ajfa-7802	110	2	finance & accounting	ORG
ajfa-7802	110	3	1946-052x 2015	MONEY
ajfa-7802	110	4	7	CARDINAL
ajfa-7802	110	5	1	CARDINAL
ajfa-7802	110	6	214 3	CARDINAL
ajfa-7802	110	7	94.5%	PERCENT
ajfa-7802	111	1	3	CARDINAL
ajfa-7802	111	2	2000-2010 39	DATE
ajfa-7802	111	3	42.4%	PERCENT
ajfa-7802	111	4	1990-1999 20	DATE
ajfa-7802	111	5	21.7%	PERCENT
ajfa-7802	111	6	1980-1989 20	DATE
ajfa-7802	111	7	21.7%	PERCENT
ajfa-7802	111	8	1970-1979 13	DATE
ajfa-7802	111	9	14.1%	PERCENT
ajfa-7802	111	10	189	CARDINAL
ajfa-7802	111	11	94.5%	PERCENT
ajfa-7802	111	12	only 7	CARDINAL
ajfa-7802	111	13	3.5%	PERCENT
ajfa-7802	111	14	4 (2%	PERCENT
ajfa-7802	111	15	4.1.1	CARDINAL
ajfa-7802	112	1	4	CARDINAL
ajfa-7802	112	2	5	DATE
ajfa-7802	114	1	4	CARDINAL
ajfa-7802	114	2	63.45%	PERCENT
ajfa-7802	114	3	93.72%	PERCENT
ajfa-7802	114	4	at least one	CARDINAL
ajfa-7802	116	1	4	CARDINAL
ajfa-7802	116	2	one	CARDINAL
ajfa-7802	117	1	15.92%	PERCENT
ajfa-7802	120	1	asian journal of finance & accounting	ORG
ajfa-7802	120	2	1946-052x 2015	MONEY
ajfa-7802	120	3	7	CARDINAL
ajfa-7802	120	4	1	CARDINAL
ajfa-7802	120	5	215	CARDINAL
ajfa-7802	120	6	4	CARDINAL
ajfa-7802	122	1	72	CARDINAL
ajfa-7802	122	2	36.6%	PERCENT
ajfa-7802	122	3	125	CARDINAL
ajfa-7802	122	4	63.5%	PERCENT
ajfa-7802	122	5	one	CARDINAL
ajfa-7802	122	6	12	CARDINAL
ajfa-7802	122	7	6.3%	PERCENT
ajfa-7802	122	8	179	CARDINAL
ajfa-7802	122	9	93.7%	PERCENT
ajfa-7802	122	10	117(58.21	CARDINAL
ajfa-7802	122	11	84(41.79	CARDINAL
ajfa-7802	122	12	143(71.14	CARDINAL
ajfa-7802	122	13	58(28.86	CARDINAL
ajfa-7802	122	14	135(67.16	CARDINAL
ajfa-7802	122	15	66(32.84	CARDINAL
ajfa-7802	122	16	169(84.08	CARDINAL
ajfa-7802	122	17	32(15.92	CARDINAL
ajfa-7802	122	18	152(75.62	CARDINAL
ajfa-7802	122	19	61	CARDINAL
ajfa-7802	122	20	30.8%	PERCENT
ajfa-7802	122	21	137	CARDINAL
ajfa-7802	122	22	69.2%	PERCENT
ajfa-7802	122	23	69.19%	PERCENT
ajfa-7802	122	24	more than one	CARDINAL
ajfa-7802	123	1	5	CARDINAL
ajfa-7802	123	2	25.89%	PERCENT
ajfa-7802	124	1	70.16%	PERCENT
ajfa-7802	125	1	5	CARDINAL
ajfa-7802	126	1	51	CARDINAL
ajfa-7802	126	2	25.9%	PERCENT
ajfa-7802	126	3	40	CARDINAL
ajfa-7802	126	4	20.3%	PERCENT
ajfa-7802	126	5	106	CARDINAL
ajfa-7802	126	6	53.8%	PERCENT
ajfa-7802	126	7	18	CARDINAL
ajfa-7802	126	8	9.4%	PERCENT
ajfa-7802	126	9	11	CARDINAL
ajfa-7802	126	10	5.8%	PERCENT
ajfa-7802	126	11	134	CARDINAL
ajfa-7802	126	12	70.2%	PERCENT
ajfa-7802	126	13	4.1.2	CARDINAL
ajfa-7802	126	14	cassell et al	PERSON
ajfa-7802	127	1	1997	DATE
ajfa-7802	131	1	more than 50 percent	PERCENT
ajfa-7802	131	2	asian	NORP
ajfa-7802	131	3	finance & accounting	ORG
ajfa-7802	131	4	1946-052x 2015	MONEY
ajfa-7802	132	1	7	CARDINAL
ajfa-7802	132	2	1	CARDINAL
ajfa-7802	133	1	6	CARDINAL
ajfa-7802	134	1	6	CARDINAL
ajfa-7802	135	1	123(62.44	CARDINAL
ajfa-7802	135	2	52(26.40	CARDINAL
ajfa-7802	135	3	15(7.61	CARDINAL
ajfa-7802	135	4	3(1.52	CARDINAL
ajfa-7802	135	5	57(28.79	CARDINAL
ajfa-7802	135	6	72(36.36	CARDINAL
ajfa-7802	135	7	35(17.68	CARDINAL
ajfa-7802	135	8	16(8.08	CARDINAL
ajfa-7802	135	9	18(9.09	DATE
ajfa-7802	135	10	80(42.11	CARDINAL
ajfa-7802	135	11	65(34.21	DATE
ajfa-7802	135	12	21(11.05	CARDINAL
ajfa-7802	135	13	15(7.89	CARDINAL
ajfa-7802	135	14	9(4.74	CARDINAL
ajfa-7802	135	15	51(26.02	CARDINAL
ajfa-7802	135	16	101(51.53	CARDINAL
ajfa-7802	135	17	19(9.70	CARDINAL
ajfa-7802	135	18	8(4.08	CARDINAL
ajfa-7802	135	19	45(23.44	CARDINAL
ajfa-7802	135	20	17(8.85	CARDINAL
ajfa-7802	135	21	62(32.29	DATE
ajfa-7802	135	22	36(18.75	CARDINAL
ajfa-7802	135	23	32(16.67	DATE
ajfa-7802	135	24	33(17.55	CARDINAL
ajfa-7802	135	25	47(25.00	CARDINAL
ajfa-7802	135	26	18(9.57	DATE
ajfa-7802	135	27	23(12.24	DATE
ajfa-7802	135	28	67(35.64	DATE
ajfa-7802	135	29	57(31.32	CARDINAL
ajfa-7802	135	30	61(33.52	CARDINAL
ajfa-7802	135	31	43(23.63	DATE
ajfa-7802	135	32	9(4.94	CARDINAL
ajfa-7802	135	33	31(16.58	CARDINAL
ajfa-7802	135	34	5(2.67	CARDINAL
ajfa-7802	135	35	90(46.88	CARDINAL
ajfa-7802	135	36	59(30.73	DATE
ajfa-7802	135	37	13(6.77	CARDINAL
ajfa-7802	135	38	96(50.79	CARDINAL
ajfa-7802	135	39	51(26.98	CARDINAL
ajfa-7802	135	40	23(12.17	CARDINAL
ajfa-7802	135	41	13(6.88	DATE
ajfa-7802	136	1	6(3.18	CARDINAL
ajfa-7802	136	2	32(17.88	DATE
ajfa-7802	136	3	47(26.26	CARDINAL
ajfa-7802	136	4	13(7.26	CARDINAL
ajfa-7802	136	5	clark	PERSON
ajfa-7802	136	6	2004	DATE
ajfa-7802	137	1	6	CARDINAL
ajfa-7802	137	2	clark	PERSON
ajfa-7802	138	1	eleven	CARDINAL
ajfa-7802	138	2	five	CARDINAL
ajfa-7802	140	1	messmer	PERSON
ajfa-7802	140	2	2003	DATE
ajfa-7802	142	1	messmer	PERSON
ajfa-7802	142	2	7	CARDINAL
ajfa-7802	143	1	74.24%	PERCENT
ajfa-7802	144	1	70.35%	PERCENT
ajfa-7802	145	1	asian journal of finance & accounting	ORG
ajfa-7802	145	2	1946-052x 2015	MONEY
ajfa-7802	145	3	7	CARDINAL
ajfa-7802	145	4	1	CARDINAL
ajfa-7802	145	5	217	CARDINAL
ajfa-7802	145	6	7	CARDINAL
ajfa-7802	145	7	coe	ORG
ajfa-7802	145	8	32(16.16	CARDINAL
ajfa-7802	145	9	16(8.08	CARDINAL
ajfa-7802	145	10	2(1.01	CARDINAL
ajfa-7802	145	11	1(0.51	CARDINAL
ajfa-7802	145	12	141(71.57	CARDINAL
ajfa-7802	145	13	45(22.84	CARDINAL
ajfa-7802	145	14	8(4.06	CARDINAL
ajfa-7802	145	15	2(1.02	CARDINAL
ajfa-7802	145	16	1(0.51	CARDINAL
ajfa-7802	145	17	86(43.65	CARDINAL
ajfa-7802	145	18	59(29.95	CARDINAL
ajfa-7802	145	19	27(13.71	CARDINAL
ajfa-7802	145	20	18(9.14	CARDINAL
ajfa-7802	145	21	7(3.55	CARDINAL
ajfa-7802	145	22	140(70.35	CARDINAL
ajfa-7802	145	23	40(20.10	CARDINAL
ajfa-7802	145	24	9(4.53	CARDINAL
ajfa-7802	145	25	5(2.51	CARDINAL
ajfa-7802	145	26	5(2.51	CARDINAL
ajfa-7802	145	27	115(57.79	CARDINAL
ajfa-7802	145	28	62(31.16	CARDINAL
ajfa-7802	145	29	11(5.53	CARDINAL
ajfa-7802	145	30	6(3.01	CARDINAL
ajfa-7802	145	31	5(2.51	CARDINAL
ajfa-7802	145	32	4.1.3	CARDINAL
ajfa-7802	145	33	8)	CARDINAL
ajfa-7802	145	34	8	CARDINAL
ajfa-7802	146	1	150(76.14	CARDINAL
ajfa-7802	146	2	28(14.21	CARDINAL
ajfa-7802	146	3	14(7.11	DATE
ajfa-7802	146	4	2(1.02	CARDINAL
ajfa-7802	146	5	3(1.52	CARDINAL
ajfa-7802	146	6	159(80.30	CARDINAL
ajfa-7802	146	7	26(13.13	CARDINAL
ajfa-7802	146	8	4(2.02	CARDINAL
ajfa-7802	146	9	1(0.51	CARDINAL
ajfa-7802	146	10	142(73.20	CARDINAL
ajfa-7802	146	11	36(18.56	CARDINAL
ajfa-7802	146	12	5(2.58	CARDINAL
ajfa-7802	146	13	136(69.74	CARDINAL
ajfa-7802	146	14	38(19.49	CARDINAL
ajfa-7802	146	15	2(1.03	CARDINAL
ajfa-7802	146	16	148(76.68	CARDINAL
ajfa-7802	146	17	23(11.92	CARDINAL
ajfa-7802	146	18	12(6.22) 6(3.11	DATE
ajfa-7802	146	19	4(2.07	CARDINAL
ajfa-7802	146	20	139(71.65	CARDINAL
ajfa-7802	146	21	33(17.01	CARDINAL
ajfa-7802	146	22	13(6.70	DATE
ajfa-7802	146	23	5(2.58	CARDINAL
ajfa-7802	146	24	4(2.06	DATE
ajfa-7802	146	25	131(66.84) 35(17.86	CARDINAL
ajfa-7802	146	26	4(2.04	CARDINAL
ajfa-7802	146	27	4.2	CARDINAL
ajfa-7802	147	1	•	CARDINAL
ajfa-7802	147	2	•	CARDINAL
ajfa-7802	147	3	•	CARDINAL
ajfa-7802	147	4	•	CARDINAL
ajfa-7802	147	5	•	CARDINAL
ajfa-7802	148	1	asian	NORP
ajfa-7802	148	2	finance & accounting	ORG
ajfa-7802	148	3	1946-052x 2015	MONEY
ajfa-7802	148	4	7	CARDINAL
ajfa-7802	148	5	1	CARDINAL
ajfa-7802	148	6	53	CARDINAL
ajfa-7802	148	7	bahrainis	ORG
ajfa-7802	148	8	153	CARDINAL
ajfa-7802	148	9	bahrain	GPE
ajfa-7802	149	1	9	CARDINAL
ajfa-7802	149	2	coe	ORG
ajfa-7802	150	1	4.54 4.43 0.81	QUANTITY
ajfa-7802	150	2	coe	ORG
ajfa-7802	151	1	3.27	CARDINAL
ajfa-7802	151	2	3.80 2.70	CARDINAL
ajfa-7802	151	3	coe	ORG
ajfa-7802	152	1	3.78 4.08 1.57	CARDINAL
ajfa-7802	152	2	coe	ORG
ajfa-7802	153	1	3.67 3.93 1.55	CARDINAL
ajfa-7802	154	1	2.69 3.15 2.05	CARDINAL
ajfa-7802	154	2	coe	ORG
ajfa-7802	155	1	2.09 3.01	CARDINAL
ajfa-7802	155	2	3.60	CARDINAL
ajfa-7802	156	1	3.48 3.90 2.21	CARDINAL
ajfa-7802	156	2	coe	ORG
ajfa-7802	157	1	3.66 4.08	CARDINAL
ajfa-7802	157	2	2.28	CARDINAL
ajfa-7802	157	3	coe	ORG
ajfa-7802	158	1	4.20 2.58	CARDINAL
ajfa-7802	159	1	3.72 4.29 3.18	CARDINAL
ajfa-7802	159	2	coe	ORG
ajfa-7802	160	1	3.13 3.22 0.42	QUANTITY
ajfa-7802	160	2	coe	ORG
ajfa-7802	160	3	4.71 4.59 0.86	CARDINAL
ajfa-7802	160	4	4.73	CARDINAL
ajfa-7802	160	5	4.70 0.34	CARDINAL
ajfa-7802	160	6	4.67 4.59 0.59	CARDINAL
ajfa-7802	160	7	4.56 4.53 0.21	QUANTITY
ajfa-7802	160	8	4.60	CARDINAL
ajfa-7802	160	9	4.57 0.15	CARDINAL
ajfa-7802	160	10	4.49	CARDINAL
ajfa-7802	160	11	4.55 0.39	CARDINAL
ajfa-7802	160	12	4.42 4.41 0.05	QUANTITY
ajfa-7802	160	13	4.73	CARDINAL
ajfa-7802	160	14	4.59 1.24	CARDINAL
ajfa-7802	160	15	4.80	CARDINAL
ajfa-7802	160	16	2.03	CARDINAL
ajfa-7802	160	17	coe	ORG
ajfa-7802	160	18	4.04	CARDINAL
ajfa-7802	160	19	0.22	CARDINAL
ajfa-7802	160	20	coe	ORG
ajfa-7802	160	21	4.56 4.52 0.27	CARDINAL
ajfa-7802	160	22	4.46	CARDINAL
ajfa-7802	160	23	4.36 0.63	QUANTITY
ajfa-7802	160	24	0.01	CARDINAL
ajfa-7802	160	25	0.05	CARDINAL
ajfa-7802	160	26	0.01	CARDINAL
ajfa-7802	160	27	asian	NORP
ajfa-7802	160	28	finance & accounting	ORG
ajfa-7802	160	29	1946-052x 2015	MONEY
ajfa-7802	161	1	7	CARDINAL
ajfa-7802	161	2	1	CARDINAL
ajfa-7802	161	3	219	CARDINAL
ajfa-7802	161	4	9	CARDINAL
ajfa-7802	161	5	0.01	CARDINAL
ajfa-7802	161	6	0.05	CARDINAL
ajfa-7802	161	7	0.1	CARDINAL
ajfa-7802	162	1	coe	ORG
ajfa-7802	162	2	2.7	CARDINAL
ajfa-7802	164	1	coe dilemmas may	ORG
ajfa-7802	164	2	coe	ORG
ajfa-7802	165	1	coe	ORG
ajfa-7802	167	1	coe	ORG
ajfa-7802	170	1	4.2.2	CARDINAL
ajfa-7802	170	2	coe vis-à-vis other	ORG
ajfa-7802	171	1	coe	ORG
ajfa-7802	172	1	bahrain	GPE
ajfa-7802	172	2	coe	ORG
ajfa-7802	173	1	asian	NORP
ajfa-7802	173	2	finance & accounting	ORG
ajfa-7802	173	3	1946-052x 2015	MONEY
ajfa-7802	173	4	7	CARDINAL
ajfa-7802	173	5	1 www.macrothink.org/ajfa 220	QUANTITY
ajfa-7802	173	6	10	CARDINAL
ajfa-7802	174	1	caos & cfos	ORG
ajfa-7802	174	2	coe	ORG
ajfa-7802	175	1	4.78 4.41 2.01	CARDINAL
ajfa-7802	175	2	coe	ORG
ajfa-7802	176	1	4.19 3.79 1.51	CARDINAL
ajfa-7802	176	2	coe	ORG
ajfa-7802	177	1	4.28 4.16 0.44	QUANTITY
ajfa-7802	177	2	coe	ORG
ajfa-7802	178	1	4.00 3.82 0.74	QUANTITY
ajfa-7802	179	1	3.08 3.00 0.21	QUANTITY
ajfa-7802	179	2	coe	ORG
ajfa-7802	180	1	2.60 2.53 0.20	MONEY
ajfa-7802	181	1	3.92 3.59 1.23	CARDINAL
ajfa-7802	181	2	coe	ORG
ajfa-7802	182	1	4.28 3.82 1.57	CARDINAL
ajfa-7802	182	2	coe	ORG
ajfa-7802	183	1	4.44 4.00 1.44	CARDINAL
ajfa-7802	184	1	4.26 3.97 1.01	CARDINAL
ajfa-7802	184	2	coe	ORG
ajfa-7802	185	1	3.30 3.00 0.91	QUANTITY
ajfa-7802	185	2	coe	ORG
ajfa-7802	185	3	4.67 4.68 0.05	CARDINAL
ajfa-7802	185	4	4.63 4.84 1.39	CARDINAL
ajfa-7802	185	5	4.67	CARDINAL
ajfa-7802	185	6	4.72 0.37	CARDINAL
ajfa-7802	185	7	4.70	CARDINAL
ajfa-7802	185	8	4.50 1.12	CARDINAL
ajfa-7802	185	9	4.63	CARDINAL
ajfa-7802	185	10	4.61 0.08	CARDINAL
ajfa-7802	185	11	4.67	CARDINAL
ajfa-7802	185	12	4.51 0.72	CARDINAL
ajfa-7802	185	13	4.59 4.51 0.35	QUANTITY
ajfa-7802	185	14	4.89	CARDINAL
ajfa-7802	185	15	4.54 2.10	CARDINAL
ajfa-7802	185	16	4.74 4.53 1.36	MONEY
ajfa-7802	185	17	coe	ORG
ajfa-7802	185	18	4.30	CARDINAL
ajfa-7802	185	19	1.47	CARDINAL
ajfa-7802	185	20	coe	ORG
ajfa-7802	185	21	4.59	CARDINAL
ajfa-7802	185	22	4.46 0.60	CARDINAL
ajfa-7802	185	23	4.52 4.38 0.63	QUANTITY
ajfa-7802	185	24	0.01	CARDINAL
ajfa-7802	185	25	0.05	CARDINAL
ajfa-7802	185	26	0.1	CARDINAL
ajfa-7802	185	27	asian	NORP
ajfa-7802	185	28	finance & accounting	ORG
ajfa-7802	185	29	1946-052x 2015	MONEY
ajfa-7802	186	1	7	CARDINAL
ajfa-7802	186	2	1	CARDINAL
ajfa-7802	186	3	1, 50%	PERCENT
ajfa-7802	186	4	bahrain	GPE
ajfa-7802	187	1	11	CARDINAL
ajfa-7802	187	2	the 1%, 5% and 10%	PERCENT
ajfa-7802	188	1	bahrain	GPE
ajfa-7802	189	1	coe	ORG
ajfa-7802	189	2	coe	ORG
ajfa-7802	190	1	1%	PERCENT
ajfa-7802	191	1	coe	ORG
ajfa-7802	191	2	coe	ORG
ajfa-7802	191	3	5% and 10%	PERCENT
ajfa-7802	192	1	coe	ORG
ajfa-7802	192	2	1% and 5%	PERCENT
ajfa-7802	193	1	coe	ORG
ajfa-7802	193	2	coe	ORG
ajfa-7802	194	1	asian	NORP
ajfa-7802	194	2	finance & accounting	ORG
ajfa-7802	194	3	1946-052x 2015	MONEY
ajfa-7802	194	4	7	CARDINAL
ajfa-7802	194	5	1	CARDINAL
ajfa-7802	194	6	222	CARDINAL
ajfa-7802	194	7	11	CARDINAL
ajfa-7802	194	8	coe	ORG
ajfa-7802	195	1	4.65 4.25	CARDINAL
ajfa-7802	195	2	coe	ORG
ajfa-7802	196	1	3.92 3.42 2.95	CARDINAL
ajfa-7802	196	2	coe	ORG
ajfa-7802	197	1	4.29 3.68 3.85	CARDINAL
ajfa-7802	197	2	coe	ORG
ajfa-7802	198	1	3.94 3.79 1.05	CARDINAL
ajfa-7802	199	1	2.95 3.13 0.91	QUANTITY
ajfa-7802	199	2	coe	ORG
ajfa-7802	200	1	2.76 2.78 0.09	CARDINAL
ajfa-7802	201	1	3.86 3.72 0.87	QUANTITY
ajfa-7802	201	2	coe	ORG
ajfa-7802	202	1	4.10 3.82 1.76	CARDINAL
ajfa-7802	202	2	coe	ORG
ajfa-7802	203	1	4.02 4.13 0.66	CARDINAL
ajfa-7802	204	1	4.09 4.21 0.75	QUANTITY
ajfa-7802	204	2	coe	ORG
ajfa-7802	205	1	3.38 3.00 2.08	CARDINAL
ajfa-7802	205	2	coe	ORG
ajfa-7802	205	3	4.83 4.40 3.87	CARDINAL
ajfa-7802	205	4	4.84 4.56 2.99	CARDINAL
ajfa-7802	205	5	4.65 4.57 0.73	CARDINAL
ajfa-7802	205	6	4.67 4.41 2.22	QUANTITY
ajfa-7802	205	7	4.74 4.41 2.57	CARDINAL
ajfa-7802	205	8	4.74	CARDINAL
ajfa-7802	205	9	4.32 3.38	CARDINAL
ajfa-7802	205	10	4.71 4.09	CARDINAL
ajfa-7802	205	11	4.71	CARDINAL
ajfa-7802	205	12	4.54 1.61	CARDINAL
ajfa-7802	205	13	4.75	CARDINAL
ajfa-7802	205	14	4.52 2.49	QUANTITY
ajfa-7802	205	15	4.06	CARDINAL
ajfa-7802	205	16	coe	ORG
ajfa-7802	205	17	4.74 4.31 3.45	CARDINAL
ajfa-7802	205	18	4.60	CARDINAL
ajfa-7802	205	19	3.54	CARDINAL
ajfa-7802	206	1	0.01	CARDINAL
ajfa-7802	206	2	0.05	CARDINAL
ajfa-7802	206	3	0.1	CARDINAL
ajfa-7802	206	4	96	CARDINAL
ajfa-7802	206	5	52.7%	PERCENT
ajfa-7802	206	6	asian	NORP
ajfa-7802	206	7	finance & accounting	ORG
ajfa-7802	206	8	1946-052x 2015	MONEY
ajfa-7802	206	9	7	CARDINAL
ajfa-7802	206	10	1	CARDINAL
ajfa-7802	206	11	223	CARDINAL
ajfa-7802	207	1	12	CARDINAL
ajfa-7802	208	1	12	CARDINAL
ajfa-7802	209	1	coe	ORG
ajfa-7802	210	1	4.48 4.41 0.59	QUANTITY
ajfa-7802	210	2	coe	ORG
ajfa-7802	211	1	3.86 3.43	CARDINAL
ajfa-7802	211	2	2.44	CARDINAL
ajfa-7802	211	3	coe	ORG
ajfa-7802	212	1	4.02 3.98 0.26	CARDINAL
ajfa-7802	212	2	coe	ORG
ajfa-7802	213	1	3.92	CARDINAL
ajfa-7802	214	1	3.36 2.71 3.34	CARDINAL
ajfa-7802	214	2	coe	ORG
ajfa-7802	215	1	2.94 2.56 1.65	CARDINAL
ajfa-7802	216	1	3.77 3.79 0.08	CARDINAL
ajfa-7802	216	2	coe	ORG
ajfa-7802	217	1	4.09 3.87 1.36	CARDINAL
ajfa-7802	217	2	coe	ORG
ajfa-7802	218	1	4.16 3.99 1.03	CARDINAL
ajfa-7802	219	1	4.22 4.12 0.66	MONEY
ajfa-7802	219	2	coe	ORG
ajfa-7802	220	1	3.40 2.96 2.32	CARDINAL
ajfa-7802	220	2	coe	ORG
ajfa-7802	220	3	4.67 4.55 1.04	CARDINAL
ajfa-7802	220	4	4.74 4.66	CARDINAL
ajfa-7802	220	5	0.72	CARDINAL
ajfa-7802	220	6	4.64	CARDINAL
ajfa-7802	220	7	4.58 0.49	CARDINAL
ajfa-7802	220	8	4.59	CARDINAL
ajfa-7802	220	9	4.48 0.89	CARDINAL
ajfa-7802	220	10	4.62	CARDINAL
ajfa-7802	220	11	4.52 0.71	CARDINAL
ajfa-7802	220	12	4.57	CARDINAL
ajfa-7802	220	13	0.71	CARDINAL
ajfa-7802	220	14	4.40 4.40 0.01	QUANTITY
ajfa-7802	220	15	4.60	CARDINAL
ajfa-7802	220	16	4.63 0.29	CARDINAL
ajfa-7802	220	17	4.70	CARDINAL
ajfa-7802	220	18	4.56 1.48	CARDINAL
ajfa-7802	220	19	coe	ORG
ajfa-7802	220	20	4.07 3.92 0.89	QUANTITY
ajfa-7802	220	21	coe	ORG
ajfa-7802	220	22	4.56 4.49 0.50	CARDINAL
ajfa-7802	220	23	4.42 4.34 0.59	QUANTITY
ajfa-7802	220	24	0.01	CARDINAL
ajfa-7802	220	25	0.05	CARDINAL
ajfa-7802	220	26	0.1	CARDINAL
ajfa-7802	220	27	coe asian journal of finance & accounting	ORG
ajfa-7802	220	28	1946-052x 2015	MONEY
ajfa-7802	220	29	7	CARDINAL
ajfa-7802	220	30	1	CARDINAL
ajfa-7802	221	1	coe	ORG
ajfa-7802	221	2	coe dilemma	ORG
ajfa-7802	222	1	4.2.5	CARDINAL
ajfa-7802	223	1	more than 500	CARDINAL
ajfa-7802	223	2	between 100 and 500	CARDINAL
ajfa-7802	223	3	around 100	CARDINAL
ajfa-7802	224	1	1	CARDINAL
ajfa-7802	225	1	coe	ORG
ajfa-7802	225	2	13	CARDINAL
ajfa-7802	226	1	coe	ORG
ajfa-7802	227	1	12	CARDINAL
ajfa-7802	228	1	asian	NORP
ajfa-7802	228	2	finance & accounting	ORG
ajfa-7802	228	3	1946-052x 2015	MONEY
ajfa-7802	228	4	7	CARDINAL
ajfa-7802	228	5	1	CARDINAL
ajfa-7802	228	6	225	CARDINAL
ajfa-7802	228	7	13	CARDINAL
ajfa-7802	229	1	100	CARDINAL
ajfa-7802	230	1	coe	ORG
ajfa-7802	231	1	coe	ORG
ajfa-7802	232	1	3.83 3.88	CARDINAL
ajfa-7802	232	2	2.63	CARDINAL
ajfa-7802	232	3	coe	ORG
ajfa-7802	233	1	4.19	CARDINAL
ajfa-7802	233	2	1.76	CARDINAL
ajfa-7802	233	3	coe	ORG
ajfa-7802	234	1	3.93 3.97	CARDINAL
ajfa-7802	234	2	2.30	CARDINAL
ajfa-7802	235	1	2.91 3.17	CARDINAL
ajfa-7802	235	2	coe	ORG
ajfa-7802	236	1	2.71 2.93	MONEY
ajfa-7802	237	1	3.88	CARDINAL
ajfa-7802	237	2	3.17 2.49	CARDINAL
ajfa-7802	237	3	coe	ORG
ajfa-7802	238	1	3.85	CARDINAL
ajfa-7802	238	2	coe	ORG
ajfa-7802	239	1	3.81	CARDINAL
ajfa-7802	239	2	4.32 1.88	CARDINAL
ajfa-7802	240	1	3.78 4.42	CARDINAL
ajfa-7802	240	2	4.19 2.34	CARDINAL
ajfa-7802	240	3	coe	ORG
ajfa-7802	241	1	3.17	CARDINAL
ajfa-7802	241	2	3.03 0.68	CARDINAL
ajfa-7802	241	3	coe	ORG
ajfa-7802	241	4	4.81 4.58	CARDINAL
ajfa-7802	241	5	1.46	CARDINAL
ajfa-7802	241	6	4.75	CARDINAL
ajfa-7802	241	7	4.61	CARDINAL
ajfa-7802	241	8	4.64 0.22	CARDINAL
ajfa-7802	241	9	4.57	CARDINAL
ajfa-7802	241	10	1.52	CARDINAL
ajfa-7802	241	11	4.74 4.61	CARDINAL
ajfa-7802	241	12	1.81	CARDINAL
ajfa-7802	241	13	4.62 4.59 4.39 0.87	MONEY
ajfa-7802	241	14	4.53	CARDINAL
ajfa-7802	241	15	4.48 4.12 1.39	QUANTITY
ajfa-7802	241	16	4.66	CARDINAL
ajfa-7802	241	17	0.98	CARDINAL
ajfa-7802	241	18	4.84	CARDINAL
ajfa-7802	241	19	1.57	CARDINAL
ajfa-7802	241	20	coe	ORG
ajfa-7802	241	21	3.88	CARDINAL
ajfa-7802	241	22	coe	ORG
ajfa-7802	241	23	4.68	CARDINAL
ajfa-7802	241	24	2.30	CARDINAL
ajfa-7802	241	25	4.44	CARDINAL
ajfa-7802	241	26	4.06 1.53	QUANTITY
ajfa-7802	241	27	0.01	CARDINAL
ajfa-7802	241	28	0.05	CARDINAL
ajfa-7802	241	29	0.1 5	DATE
ajfa-7802	242	1	asian	NORP
ajfa-7802	242	2	finance & accounting	ORG
ajfa-7802	242	3	1946-052x 2015	MONEY
ajfa-7802	242	4	7	CARDINAL
ajfa-7802	242	5	1	CARDINAL
ajfa-7802	242	6	226	CARDINAL
ajfa-7802	242	7	bahrain	GPE
ajfa-7802	243	1	four	CARDINAL
ajfa-7802	244	1	first	ORDINAL
ajfa-7802	246	1	three	CARDINAL
ajfa-7802	246	2	1	CARDINAL
ajfa-7802	246	3	2	CARDINAL
ajfa-7802	246	4	3	CARDINAL
ajfa-7802	249	1	bahrain	GPE
ajfa-7802	251	1	bahrain	GPE
ajfa-7802	252	1	coe	ORG
ajfa-7802	252	2	coe	ORG
ajfa-7802	253	1	al khatib et	PERSON
ajfa-7802	254	1	al 2002	PERSON
ajfa-7802	255	1	al-khatib	PERSON
ajfa-7802	255	2	j.a.	GPE
ajfa-7802	255	3	robertson c.j.	PERSON
ajfa-7802	255	4	stanton a. & vitell s.j.	ORG
ajfa-7802	256	1	2001	DATE
ajfa-7802	257	1	arab	NORP
ajfa-7802	257	2	gulf	LOC
ajfa-7802	257	3	three	CARDINAL
ajfa-7802	258	1	97	CARDINAL
ajfa-7802	259	1	r.c.	PERSON
ajfa-7802	259	2	1961	DATE
ajfa-7802	261	1	harvard business review	ORG
ajfa-7802	261	2	39	DATE
ajfa-7802	261	3	6	CARDINAL
ajfa-7802	262	1	berenbeim	GPE
ajfa-7802	262	2	r.	NORP
ajfa-7802	262	3	1988	DATE
ajfa-7802	263	1	part2	WORK_OF_ART
ajfa-7802	264	1	32(10	CARDINAL
ajfa-7802	264	2	91	CARDINAL
ajfa-7802	265	1	cassell	PERSON
ajfa-7802	265	2	c., johnson	PERSON
ajfa-7802	265	3	p. & smith	ORG
ajfa-7802	265	4	1997	DATE
ajfa-7802	267	1	journal of business ethics	ORG
ajfa-7802	267	2	16	CARDINAL
ajfa-7802	267	3	1077	CARDINAL
ajfa-7802	268	1	bahrain	GPE
ajfa-7802	269	1	asian journal of finance & accounting	ORG
ajfa-7802	269	2	1946-052x 2015	MONEY
ajfa-7802	269	3	7	CARDINAL
ajfa-7802	269	4	1	CARDINAL
ajfa-7802	269	5	227	CARDINAL
ajfa-7802	269	6	bahrain	GPE
ajfa-7802	271	1	december 2003	DATE
ajfa-7802	272	1	central bank	ORG
ajfa-7802	272	2	bahrain	GPE
ajfa-7802	272	3	1	CARDINAL
ajfa-7802	272	4	1	CARDINAL
ajfa-7802	272	5	3.12	CARDINAL
ajfa-7802	272	6	2007	DATE
ajfa-7802	273	1	clark	PERSON
ajfa-7802	273	2	s.	PERSON
ajfa-7802	273	3	2004	DATE
ajfa-7802	275	1	the business journal	ORG
ajfa-7802	275	2	milwaukee	GPE
ajfa-7802	275	3	cravath, swaine & moore	ORG
ajfa-7802	276	1	2003	DATE
ajfa-7802	277	1	406	CARDINAL
ajfa-7802	277	2	407	CARDINAL
ajfa-7802	278	1	d. & moore	ORG
ajfa-7802	278	2	1983	DATE
ajfa-7802	279	1	ethics	ORG
ajfa-7802	280	1	california	GPE
ajfa-7802	280	2	53	CARDINAL
ajfa-7802	281	1	t.w. & werhane	ORG
ajfa-7802	281	2	1997	DATE
ajfa-7802	282	1	north america	LOC
ajfa-7802	283	1	journal of business ethics	ORG
ajfa-7802	283	2	16(14	DATE
ajfa-7802	283	3	1589-1595	DATE
ajfa-7802	284	1	farrell	PERSON
ajfa-7802	284	2	b.j. & cobbin	ORG
ajfa-7802	284	3	1996	DATE
ajfa-7802	285	1	australian	NORP
ajfa-7802	286	1	37	CARDINAL
ajfa-7802	287	1	farrell	PERSON
ajfa-7802	287	2	b.j. & cobbin	ORG
ajfa-7802	287	3	2000	DATE
ajfa-7802	288	1	fifty-seven	CARDINAL
ajfa-7802	289	1	journal of business ethics	ORG
ajfa-7802	289	2	9(3	CARDINAL
ajfa-7802	290	1	fisher	ORG
ajfa-7802	290	2	2001	DATE
ajfa-7802	292	1	10(2	DATE
ajfa-7802	292	2	145	CARDINAL
ajfa-7802	293	1	http://dx.doi.org/10.1111/1467-8608.00225 gorbaneff	ORG
ajfa-7802	293	2	uribe	PERSON
ajfa-7802	293	3	g. & hoyos	ORG
ajfa-7802	293	4	2012	DATE
ajfa-7802	294	1	y contenido de los códigos de ética de empresas petroleras en colombia	PERSON
ajfa-7802	295	1	colombian	NORP
ajfa-7802	297	1	jul-dic	LOC
ajfa-7802	297	2	20(2	CARDINAL
ajfa-7802	297	3	366	CARDINAL
ajfa-7802	298	1	harvard law review	ORG
ajfa-7802	299	1	2003	DATE
ajfa-7802	300	1	enron	ORG
ajfa-7802	300	2	sarbanes-oxley	ORG
ajfa-7802	301	1	harvard law review	ORG
ajfa-7802	301	2	116(7	DATE
ajfa-7802	301	3	2123-2141	DATE
ajfa-7802	302	1	r.	NORP
ajfa-7802	302	2	j., & fraser	ORG
ajfa-7802	302	3	1988	DATE
ajfa-7802	304	1	journal of business ethics	ORG
ajfa-7802	304	2	771	CARDINAL
ajfa-7802	306	1	1997	DATE
ajfa-7802	307	1	ifac	PERSON
ajfa-7802	308	1	new york	GPE
ajfa-7802	310	1	2007	DATE
ajfa-7802	311	1	new york	GPE
ajfa-7802	312	1	kaptein	PERSON
ajfa-7802	312	2	m. & schwartz	ORG
ajfa-7802	312	3	m.s.	GPE
ajfa-7802	312	4	2008	DATE
ajfa-7802	316	1	kaye	PERSON
ajfa-7802	316	2	b.	PERSON
ajfa-7802	316	3	1992	DATE
ajfa-7802	317	1	australian	NORP
ajfa-7802	318	1	journal of business asian journal of finance & accounting issn	ORG
ajfa-7802	318	2	1946-052x 2015	MONEY
ajfa-7802	318	3	7	CARDINAL
ajfa-7802	318	4	1	CARDINAL
ajfa-7802	318	5	228	CARDINAL
ajfa-7802	318	6	11(11	CARDINAL
ajfa-7802	318	7	857	CARDINAL
ajfa-7802	319	1	langlois, c. &	ORG
ajfa-7802	319	2	b.	PERSON
ajfa-7802	319	3	1990	DATE
ajfa-7802	320	1	europe	LOC
ajfa-7802	320	2	the united states	GPE
ajfa-7802	321	1	journal of international business studies	ORG
ajfa-7802	321	2	21(4	DATE
ajfa-7802	321	3	519	CARDINAL
ajfa-7802	322	1	http://dx.doi.org/10.1057/palgrave.jibs.8490340 lawrence	PERSON
ajfa-7802	322	2	2006	DATE
ajfa-7802	323	1	cadbury	ORG
ajfa-7802	323	2	2003	DATE
ajfa-7802	324	1	5 july	DATE
ajfa-7802	325	1	lefebvre, m. & singh	ORG
ajfa-7802	325	2	j. (	GPE
ajfa-7802	325	3	1992	DATE
ajfa-7802	326	1	canadian	NORP
ajfa-7802	326	2	ethics	ORG
ajfa-7802	327	1	journal of business ethics	ORG
ajfa-7802	327	2	799	CARDINAL
ajfa-7802	328	1	2006	DATE
ajfa-7802	329	1	bp	PERSON
ajfa-7802	330	1	9	CARDINAL
ajfa-7802	330	2	august	DATE
ajfa-7802	331	1	messmer	PERSON
ajfa-7802	331	2	2003	DATE
ajfa-7802	333	1	april	DATE
ajfa-7802	334	1	b. & madden	ORG
ajfa-7802	334	2	2006	DATE
ajfa-7802	335	1	irish	NORP
ajfa-7802	336	1	63(3	CARDINAL
ajfa-7802	336	2	217	CARDINAL
ajfa-7802	337	1	pitt	PERSON
ajfa-7802	337	2	h.l. & groskaufmanis	ORG
ajfa-7802	337	3	k.a.	GPE
ajfa-7802	337	4	1990	DATE
ajfa-7802	338	1	second	ORDINAL
ajfa-7802	339	1	the georgetown law journal	ORG
ajfa-7802	339	2	78	CARDINAL
ajfa-7802	340	1	robin	PERSON
ajfa-7802	340	2	d.	NORP
ajfa-7802	340	3	giallourakis	GPE
ajfa-7802	340	4	m., david	PERSON
ajfa-7802	340	5	t.e.	GPE
ajfa-7802	340	6	1989	DATE
ajfa-7802	342	1	66-73	CARDINAL
ajfa-7802	343	1	2002	DATE
ajfa-7802	345	1	http//www.sarbanes	ORG
ajfa-7802	345	2	schlegelmilch	PERSON
ajfa-7802	345	3	b.b. & houston	ORG
ajfa-7802	345	4	j.e.	GPE
ajfa-7802	345	5	1989	DATE
ajfa-7802	346	1	uk	GPE
ajfa-7802	347	1	european journal of marketing	ORG
ajfa-7802	347	2	23(6	CARDINAL
ajfa-7802	347	3	7	CARDINAL
ajfa-7802	348	1	http://dx.doi.org/10.1108/eum0000000000571	CARDINAL
ajfa-7802	348	2	sec	ORG
ajfa-7802	348	3	34-46701	DATE
ajfa-7802	348	4	october 22, 2002	DATE
ajfa-7802	348	5	sec	ORG
ajfa-7802	348	6	406	CARDINAL
ajfa-7802	349	1	webley s. & werner	ORG
ajfa-7802	349	2	a. (	PERSON
ajfa-7802	349	3	2008	DATE
ajfa-7802	351	1	european	NORP
ajfa-7802	351	2	17(4	CARDINAL
ajfa-7802	352	1	2000	DATE
ajfa-7802	353	1	canada	GPE
ajfa-7802	353	2	australia	GPE
ajfa-7802	354	1	journal of business ethics	ORG
ajfa-7802	354	2	287	CARDINAL
ajfa-7802	355	1	2010	DATE
ajfa-7802	356	1	hanoi	GPE
ajfa-7802	357	1	hanoi	GPE
ajfa-7802	358	1	http://dl.is.vnu.edu.vn/bitstream/123456789/223/1/vu%20hai%20yen.pdf asian journal of finance & accounting	ORG
ajfa-7802	358	2	1946-052x 2015	MONEY
ajfa-7802	359	1	7	CARDINAL
ajfa-7802	359	2	1	CARDINAL
ajfa-7802	359	3	229	CARDINAL
ajfa-7802	359	4	sec	ORG
ajfa-7802	360	1	section 406	LAW
ajfa-7802	360	2	sec	ORG
ajfa-7802	361	1	30th july 2002 fiscal year ending	DATE
ajfa-7802	361	2	15th	ORDINAL
ajfa-7802	361	3	january 2005	DATE
ajfa-7802	361	4	406	CARDINAL
ajfa-7802	363	1	coe	ORG
ajfa-7802	364	1	•	CARDINAL
ajfa-7802	364	2	•	CARDINAL
ajfa-7802	365	1	•	CARDINAL
ajfa-7802	365	2	•	CARDINAL
ajfa-7802	365	3	•	CARDINAL
ajfa-7802	365	4	406	CARDINAL
ajfa-7802	366	1	annual	DATE
ajfa-7802	368	1	406	CARDINAL
ajfa-7802	369	1	•	CARDINAL
ajfa-7802	369	2	one	CARDINAL
ajfa-7802	370	1	•	CARDINAL
ajfa-7802	371	1	•	CARDINAL
ajfa-7802	371	2	at least one	CARDINAL
ajfa-7802	372	1	•	CARDINAL
ajfa-7802	372	2	coe	ORG