id	sid	eid	entity	type
ajfa-790	1	1	microsoft	ORG
ajfa-790	1	2	asian	NORP
ajfa-790	1	3	finance & accounting	ORG
ajfa-790	1	4	2012	DATE
ajfa-790	1	5	4	CARDINAL
ajfa-790	1	6	1	CARDINAL
ajfa-790	1	7	iran	GPE
ajfa-790	1	8	parviz	PERSON
ajfa-790	1	9	department of management	ORG
ajfa-790	1	10	aliabad katoul	PERSON
ajfa-790	1	11	islamic azad university	ORG
ajfa-790	1	12	aliabad katoul	PERSON
ajfa-790	1	13	iran e-mail	GPE
ajfa-790	2	1	december 6, 2011	DATE
ajfa-790	2	2	january 8, 2012	DATE
ajfa-790	2	3	june 1, 2012	DATE
ajfa-790	2	4	iran stock exchange	ORG
ajfa-790	2	5	first	ORDINAL
ajfa-790	3	1	168	CARDINAL
ajfa-790	3	2	iran	GPE
ajfa-790	3	3	2001	DATE
ajfa-790	6	1	roe) asian journal of finance & accounting	ORG
ajfa-790	6	2	2012	DATE
ajfa-790	7	1	4	CARDINAL
ajfa-790	7	2	1	CARDINAL
ajfa-790	7	3	47 1	DATE
ajfa-790	14	1	bernea	PERSON
ajfa-790	14	2	sadan	PERSON
ajfa-790	14	3	1976	DATE
ajfa-790	15	1	hepworth	PERSON
ajfa-790	15	2	1953	DATE
ajfa-790	16	1	gordon	PERSON
ajfa-790	16	2	horwitz	PERSON
ajfa-790	16	3	meyers	PERSON
ajfa-790	16	4	1966	DATE
ajfa-790	18	1	archibald	PERSON
ajfa-790	18	2	1967	DATE
ajfa-790	18	3	cushing	PERSON
ajfa-790	18	4	1969	DATE
ajfa-790	19	1	malcom	PERSON
ajfa-790	19	2	1970	DATE
ajfa-790	19	3	ronen	PERSON
ajfa-790	19	4	sadan	PERSON
ajfa-790	19	5	1975	DATE
ajfa-790	20	1	beidleman	PERSON
ajfa-790	20	2	1973	DATE
ajfa-790	25	1	iran	GPE
ajfa-790	27	1	iranian	NORP
ajfa-790	28	1	two	CARDINAL
ajfa-790	28	2	2007	DATE
ajfa-790	28	3	p.114	PERSON
ajfa-790	32	1	the asian journal of finance & accounting	ORG
ajfa-790	32	2	2012	DATE
ajfa-790	32	3	4	CARDINAL
ajfa-790	32	4	1	CARDINAL
ajfa-790	34	1	2	CARDINAL
ajfa-790	34	2	decades	DATE
ajfa-790	34	3	1970	DATE
ajfa-790	35	1	1981	DATE
ajfa-790	36	1	one	CARDINAL
ajfa-790	38	1	just three percent	PERCENT
ajfa-790	40	1	pikvar	PERSON
ajfa-790	40	2	2002	DATE
ajfa-790	40	3	two	CARDINAL
ajfa-790	42	1	1987	DATE
ajfa-790	44	1	two	CARDINAL
ajfa-790	45	1	first	ORDINAL
ajfa-790	48	1	2000	DATE
ajfa-790	49	1	3	CARDINAL
ajfa-790	49	2	1981	DATE
ajfa-790	51	1	albrecht	PERSON
ajfa-790	51	2	richardson	PERSON
ajfa-790	51	3	1990	DATE
ajfa-790	52	1	1	CARDINAL
ajfa-790	52	2	scv	NORP
ajfa-790	53	1	1/	CARDINAL
ajfa-790	53	2	2	CARDINAL
ajfa-790	54	1		ORDINAL
ajfa-790	54	2	1/	CARDINAL
ajfa-790	54	3	asian	NORP
ajfa-790	54	4	finance & accounting	ORG
ajfa-790	54	5	2012	DATE
ajfa-790	54	6	4	CARDINAL
ajfa-790	54	7	1	CARDINAL
ajfa-790	54	8	4	CARDINAL
ajfa-790	54	9	tehran stock exchange	ORG
ajfa-790	55	1	1	CARDINAL
ajfa-790	55	2	10-year	DATE
ajfa-790	55	3	12/29	CARDINAL
ajfa-790	56	1	2	CARDINAL
ajfa-790	56	2	tehran stock exchange	ORG
ajfa-790	57	1	3	CARDINAL
ajfa-790	57	2	10-year	DATE
ajfa-790	58	1	4	CARDINAL
ajfa-790	59	1	5	CARDINAL
ajfa-790	59	2	5.1	CARDINAL
ajfa-790	60	1	first	ORDINAL
ajfa-790	60	2	tehran stock exchange	ORG
ajfa-790	61	1	tehran stock exchange	ORG
ajfa-790	64	1	1	CARDINAL
ajfa-790	65	1	chi-square	PERSON
ajfa-790	66	1	5.545a .000	CARDINAL
ajfa-790	67	1	228.733	CARDINAL
ajfa-790	67	2	0/001	DATE
ajfa-790	67	3	0/95	DATE
ajfa-790	68	1	asian journal of finance & accounting	ORG
ajfa-790	68	2	2012	DATE
ajfa-790	68	3	4	CARDINAL
ajfa-790	68	4	1	CARDINAL
ajfa-790	70	1	1	CARDINAL
ajfa-790	70	2	0/001	DATE
ajfa-790	71	1	iranian	NORP
ajfa-790	72	1	5.2	CARDINAL
ajfa-790	72	2	second	ORDINAL
ajfa-790	72	3	tehran stock exchange	ORG
ajfa-790	73	1	tehran stock exchange	ORG
ajfa-790	74	1	2	CARDINAL
ajfa-790	75	1	chi-square	PERSON
ajfa-790	76	1	.000	CARDINAL
ajfa-790	77	1	234.278 234.278	MONEY
ajfa-790	77	2	0/0	CARDINAL
ajfa-790	77	3	0/95	DATE
ajfa-790	79	1	5.3	CARDINAL
ajfa-790	79	2	third	ORDINAL
ajfa-790	79	3	tehran stock exchange	ORG
ajfa-790	80	1	tehran stock exchange	ORG
ajfa-790	81	1	3	CARDINAL
ajfa-790	82	1	chi-square	PERSON
ajfa-790	83	1	.000	CARDINAL
ajfa-790	84	1	0/025	CARDINAL
ajfa-790	84	2	0/95	DATE
ajfa-790	86	1	asian	NORP
ajfa-790	86	2	finance & accounting	ORG
ajfa-790	86	3	2012	DATE
ajfa-790	86	4	4	CARDINAL
ajfa-790	86	5	1	CARDINAL
ajfa-790	89	1	ramin rezaei m.a.	PERSON
ajfa-790	89	2	w. d., & richardson	PERSON
ajfa-790	89	3	f. m.	PERSON
ajfa-790	89	4	1990	DATE
ajfa-790	91	1	journal of business finance	ORG
ajfa-790	91	2	17	CARDINAL
ajfa-790	91	3	5	CARDINAL
ajfa-790	91	4	713	CARDINAL
ajfa-790	92	1	n.	PERSON
ajfa-790	92	2	koh	PERSON
ajfa-790	92	3	h.	PERSON
ajfa-790	92	4	s., & wong	ORG
ajfa-790	92	5	w.	PERSON
ajfa-790	92	6	1994	DATE
ajfa-790	93	1	singapore	GPE
ajfa-790	94	1	24	CARDINAL
ajfa-790	94	2	96	CARDINAL
ajfa-790	94	3	291	CARDINAL
ajfa-790	95	1	bamea	GPE
ajfa-790	95	2	a.	PERSON
ajfa-790	95	3	j.	PERSON
ajfa-790	95	4	sadan.	GPE
ajfa-790	96	1	1975	DATE
ajfa-790	98	1	january	DATE
ajfa-790	98	2	68	CARDINAL
ajfa-790	99	1	barnea	ORG
ajfa-790	99	2	a.	PERSON
ajfa-790	99	3	j. ronen	PERSON
ajfa-790	99	4	s. sadan	PERSON
ajfa-790	100	1	1976	DATE
ajfa-790	102	1	january	DATE
ajfa-790	102	2	56	CARDINAL
ajfa-790	102	3	1	CARDINAL
ajfa-790	102	4	110-112	CARDINAL
ajfa-790	103	1	beidleman	PERSON
ajfa-790	103	2	c.r.	GPE
ajfa-790	103	3	1973	DATE
ajfa-790	105	1	october	DATE
ajfa-790	105	2	48	DATE
ajfa-790	105	3	4	CARDINAL
ajfa-790	105	4	653-667	CARDINAL
ajfa-790	106	1	carlson	PERSON
ajfa-790	106	2	s. j., & bathala	PERSON
ajfa-790	106	3	c. t.	PERSON
ajfa-790	106	4	1997	DATE
ajfa-790	108	1	24	CARDINAL
ajfa-790	109	1	179	CARDINAL
ajfa-790	110	1	n.	PERSON
ajfa-790	110	2	1981	DATE
ajfa-790	111	1	17	CARDINAL
ajfa-790	111	2	1	CARDINAL
ajfa-790	111	3	28	CARDINAL
ajfa-790	112	1	hepworth	PERSON
ajfa-790	112	2	s.r.	GPE
ajfa-790	112	3	1953	DATE
ajfa-790	114	1	28	CARDINAL
ajfa-790	114	2	1	CARDINAL
ajfa-790	114	3	32	CARDINAL
ajfa-790	115	1	jones	PERSON
ajfa-790	115	2	j. (	PERSON
ajfa-790	115	3	1991	DATE
ajfa-790	117	1	journal of accounting research	ORG
ajfa-790	117	2	29	CARDINAL
ajfa-790	119	1	93-228	CARDINAL
ajfa-790	120	1	http://dx.doi.org/10.2307/2491047	CARDINAL
ajfa-790	120	2	k.a.	GPE
ajfa-790	120	3	bin	PERSON
ajfa-790	120	4	k. w.	PERSON
ajfa-790	120	5	& kamil	PERSON
ajfa-790	120	6	1999	DATE
ajfa-790	121	1	malaysian	NORP
ajfa-790	122	1	university of technology	ORG
ajfa-790	122	2	malaysia	GPE
ajfa-790	123	1	a.d.	PERSON
ajfa-790	123	2	1987	DATE
ajfa-790	125	1	april	DATE
ajfa-790	126	1	358	CARDINAL
ajfa-790	127	1	b., a., & pikvar	ORG
ajfa-790	127	2	a.	PERSON
ajfa-790	127	3	2002	DATE
ajfa-790	129	1	tehran	GPE
ajfa-790	130	1	508	CARDINAL
ajfa-790	130	2	2007	DATE
ajfa-790	131	1	1	CARDINAL
ajfa-790	131	2	tehran	GPE
ajfa-790	131	3	negahe danesh	ORG