id	sid	eid	entity	type
ajfa-810	1	1	microsoft	ORG
ajfa-810	1	2	asian	NORP
ajfa-810	1	3	finance & accounting	ORG
ajfa-810	1	4	2012	DATE
ajfa-810	1	5	4	CARDINAL
ajfa-810	1	6	1	CARDINAL
ajfa-810	1	7	malaysian	NORP
ajfa-810	1	8	sheila nu nu htay	PERSON
ajfa-810	1	9	iium institute of islamic banking	ORG
ajfa-810	1	10	malaysia 205	FAC
ajfa-810	1	11	jalan damansara	PERSON
ajfa-810	1	12	damansara heights	GPE
ajfa-810	1	13	50480	DATE
ajfa-810	1	14	kuala lumpur	GPE
ajfa-810	1	15	malaysia	GPE
ajfa-810	1	16	60-3-2082	CARDINAL
ajfa-810	1	17	hafiz majdi ab	PERSON
ajfa-810	1	18	rashid department	PERSON
ajfa-810	1	19	management sciences international islamic university	ORG
ajfa-810	1	20	malaysia	GPE
ajfa-810	1	21	10	CARDINAL
ajfa-810	1	22	50728	DATE
ajfa-810	1	23	kuala lumpur	GPE
ajfa-810	1	24	malaysia	GPE
ajfa-810	1	25	60-3-6196	CARDINAL
ajfa-810	1	26	arhafiz@iium.edu.my mohamad	PERSON
ajfa-810	1	27	adnan faculty of economics	ORG
ajfa-810	1	28	yogyakarta	GPE
ajfa-810	2	1	lingkar selatan	PERSON
ajfa-810	2	2	55183	CARDINAL
ajfa-810	2	3	adnan@umy.ac.id ahamed kameel	ORG
ajfa-810	2	4	meera department of finance	ORG
ajfa-810	2	5	sciences international islamic university	ORG
ajfa-810	2	6	malaysia	GPE
ajfa-810	2	7	10	CARDINAL
ajfa-810	2	8	50728	DATE
ajfa-810	2	9	kuala lumpur	GPE
ajfa-810	2	10	malaysia	GPE
ajfa-810	2	11	60-36196	CARDINAL
ajfa-810	2	12	july 24, 2011	DATE
ajfa-810	2	13	november 28, 2011	DATE
ajfa-810	2	14	june 1, 2012	DATE
ajfa-810	2	15	asian journal of finance & accounting	ORG
ajfa-810	2	16	2012	DATE
ajfa-810	2	17	4	CARDINAL
ajfa-810	2	18	1	CARDINAL
ajfa-810	2	19	malaysian	NORP
ajfa-810	4	1	annual	DATE
ajfa-810	6	1	1%	PERCENT
ajfa-810	6	2	1%	PERCENT
ajfa-810	6	3	5%	PERCENT
ajfa-810	7	1	malaysia	GPE
ajfa-810	7	2	asian	NORP
ajfa-810	7	3	journal of finance & accounting	ORG
ajfa-810	7	4	2012	DATE
ajfa-810	7	5	4	CARDINAL
ajfa-810	7	6	1	CARDINAL
ajfa-810	11	1	garcia-marco	PERSON
ajfa-810	11	2	robles-fernandez	PERSON
ajfa-810	11	3	2008	DATE
ajfa-810	15	1	annual	DATE
ajfa-810	16	1	2008	DATE
ajfa-810	17	1	2010	DATE
ajfa-810	18	1	baxi	PERSON
ajfa-810	18	2	ray	PERSON
ajfa-810	18	3	2009	DATE
ajfa-810	18	4	farid	PERSON
ajfa-810	18	5	al	PERSON
ajfa-810	18	6	2009	DATE
ajfa-810	18	7	uwalomwa	GPE
ajfa-810	18	8	2011	DATE
ajfa-810	18	9	recent years	DATE
ajfa-810	19	1	year 2000	DATE
ajfa-810	20	1	malaysia	GPE
ajfa-810	20	2	ionescu	GPE
ajfa-810	20	3	2010	DATE
ajfa-810	21	1	kolk & pinkse	ORG
ajfa-810	21	2	2010	DATE
ajfa-810	23	1	2008	DATE
ajfa-810	23	2	malaysian	NORP
ajfa-810	23	3	haniffa	PERSON
ajfa-810	23	4	cooke	PERSON
ajfa-810	23	5	2002	DATE
ajfa-810	24	1	2008	DATE
ajfa-810	26	1	asian journal of finance & accounting	ORG
ajfa-810	26	2	2012	DATE
ajfa-810	26	3	4	CARDINAL
ajfa-810	26	4	1	CARDINAL
ajfa-810	26	5	annual	DATE
ajfa-810	28	1	2	CARDINAL
ajfa-810	28	2	jensen	PERSON
ajfa-810	28	3	1976	DATE
ajfa-810	29	1	one	CARDINAL
ajfa-810	29	2	2003	DATE
ajfa-810	29	3	schwalbach	ORG
ajfa-810	29	4	2000	DATE
ajfa-810	30	1	cheung	PERSON
ajfa-810	30	2	chan	PERSON
ajfa-810	30	3	2004	DATE
ajfa-810	31	1	2.1	CARDINAL
ajfa-810	31	2	jensen	PERSON
ajfa-810	31	3	1976	DATE
ajfa-810	31	4	fama	ORG
ajfa-810	31	5	jensen	PERSON
ajfa-810	31	6	1983	DATE
ajfa-810	31	7	jensen	PERSON
ajfa-810	31	8	1993	DATE
ajfa-810	32	1	2004	DATE
ajfa-810	35	1	ho	GPE
ajfa-810	35	2	wong	PERSON
ajfa-810	35	3	2001	DATE
ajfa-810	35	4	gul	PERSON
ajfa-810	35	5	leung	PERSON
ajfa-810	35	6	2004	DATE
ajfa-810	35	7	2005	DATE
ajfa-810	35	8	byard	GPE
ajfa-810	35	9	li	PERSON
ajfa-810	35	10	2006	DATE
ajfa-810	35	11	huafang	PERSON
ajfa-810	35	12	2007	DATE
ajfa-810	37	1	norita	ORG
ajfa-810	37	2	shamsul nahar	ORG
ajfa-810	37	3	2004	DATE
ajfa-810	38	1	2.2	CARDINAL
ajfa-810	38	2	lee	PERSON
ajfa-810	38	3	2003	DATE
ajfa-810	39	1	kim	PERSON
ajfa-810	39	2	2003	DATE
ajfa-810	40	1	2004	DATE
ajfa-810	40	2	williams et al.	PERSON
ajfa-810	40	3	2006	DATE
ajfa-810	42	1	chen	PERSON
ajfa-810	42	2	2000	DATE
ajfa-810	42	3	gul	PERSON
ajfa-810	42	4	leung	PERSON
ajfa-810	42	5	2004	DATE
ajfa-810	42	6	byard et al	PERSON
ajfa-810	42	7	2006	DATE
ajfa-810	42	8	cheng	PERSON
ajfa-810	42	9	courtenay	PERSON
ajfa-810	42	10	2006	DATE
ajfa-810	42	11	norita	ORG
ajfa-810	42	12	shamsul nahar	ORG
ajfa-810	42	13	2004	DATE
ajfa-810	43	1	asian journal of finance & accounting	ORG
ajfa-810	43	2	2012	DATE
ajfa-810	43	3	4	CARDINAL
ajfa-810	43	4	1	CARDINAL
ajfa-810	43	5	5 2.3	CARDINAL
ajfa-810	43	6	more than seven	CARDINAL
ajfa-810	43	7	eight	CARDINAL
ajfa-810	43	8	jensen	PERSON
ajfa-810	43	9	1983	DATE
ajfa-810	43	10	2004	DATE
ajfa-810	45	1	yoshikawa	ORG
ajfa-810	45	2	2003	DATE
ajfa-810	46	1	1997	DATE
ajfa-810	49	1	2006	DATE
ajfa-810	50	1	1279	CARDINAL
ajfa-810	50	2	the years 2000 to 2002	DATE
ajfa-810	51	1	2005	DATE
ajfa-810	52	1	2.4	CARDINAL
ajfa-810	52	2	three	CARDINAL
ajfa-810	53	1	jensen	PERSON
ajfa-810	53	2	1976	DATE
ajfa-810	55	1	seifert et al	PERSON
ajfa-810	56	1	2005	DATE
ajfa-810	60	1	2002	DATE
ajfa-810	60	2	eng	PERSON
ajfa-810	60	3	2003	DATE
ajfa-810	60	4	leung	PERSON
ajfa-810	60	5	horwitz	PERSON
ajfa-810	60	6	2004	DATE
ajfa-810	61	1	huafang	PERSON
ajfa-810	61	2	jianguo	PERSON
ajfa-810	61	3	2007	DATE
ajfa-810	62	1	ballesta	ORG
ajfa-810	62	2	garcia-meca	PERSON
ajfa-810	62	3	2005	DATE
ajfa-810	63	1	norita	ORG
ajfa-810	63	2	shamsul nahar	ORG
ajfa-810	63	3	2004	DATE
ajfa-810	64	1	ballesta	ORG
ajfa-810	64	2	garcia-meca	PERSON
ajfa-810	64	3	2005	DATE
ajfa-810	65	1	asian journal of finance & accounting	ORG
ajfa-810	65	2	2012	DATE
ajfa-810	65	3	4	CARDINAL
ajfa-810	65	4	1	CARDINAL
ajfa-810	65	5	david	PERSON
ajfa-810	65	6	kochhar	GPE
ajfa-810	65	7	1996	DATE
ajfa-810	65	8	kim	PERSON
ajfa-810	65	9	lee	PERSON
ajfa-810	65	10	2003	DATE
ajfa-810	65	11	5%	PERCENT
ajfa-810	68	1	chau	ORG
ajfa-810	68	2	2002	DATE
ajfa-810	68	3	luo	PERSON
ajfa-810	68	4	courtenay	PERSON
ajfa-810	68	5	hossain	PERSON
ajfa-810	68	6	2006)1	TIME
ajfa-810	68	7	huafang	PERSON
ajfa-810	68	8	2007	DATE
ajfa-810	68	9	norita	ORG
ajfa-810	68	10	shamsul nahar	ORG
ajfa-810	68	11	2004	DATE
ajfa-810	69	1	eng	GPE
ajfa-810	69	2	2003	DATE
ajfa-810	70	1	2005	DATE
ajfa-810	71	1	mallin	PERSON
ajfa-810	71	2	2002	DATE
ajfa-810	72	1	2006	DATE
ajfa-810	72	2	langnan	PERSON
ajfa-810	72	3	steven	PERSON
ajfa-810	72	4	weibin	PERSON
ajfa-810	72	5	2007	DATE
ajfa-810	72	6	ramzi	PERSON
ajfa-810	72	7	2008	DATE
ajfa-810	73	1	david	PERSON
ajfa-810	73	2	kochhar	GPE
ajfa-810	73	3	1996	DATE
ajfa-810	75	1	eng	GPE
ajfa-810	75	2	2003	DATE
ajfa-810	75	3	2005	DATE
ajfa-810	76	1	eng	GPE
ajfa-810	76	2	2003	DATE
ajfa-810	76	3	2005	DATE
ajfa-810	77	1	huafang	PERSON
ajfa-810	77	2	2007	DATE
ajfa-810	77	3	chinese	NORP
ajfa-810	78	1	3	CARDINAL
ajfa-810	78	2	3.1	CARDINAL
ajfa-810	79	1	patel et al	PERSON
ajfa-810	80	1	2002	DATE
ajfa-810	80	2	2003	DATE
ajfa-810	81	1	leong	PERSON
ajfa-810	81	2	2005	DATE
ajfa-810	82	1	2006	DATE
ajfa-810	82	2	250	CARDINAL
ajfa-810	82	3	australian	NORP
ajfa-810	82	4	2002	DATE
ajfa-810	84	1	1	CARDINAL
ajfa-810	85	1	asian journal of finance & accounting	ORG
ajfa-810	85	2	2012	DATE
ajfa-810	85	3	4	CARDINAL
ajfa-810	85	4	1	CARDINAL
ajfa-810	85	5	7 3.1.1	CARDINAL
ajfa-810	86	1	one	CARDINAL
ajfa-810	86	2	fama & jensen	ORG
ajfa-810	86	3	1983	DATE
ajfa-810	88	1	gul	PERSON
ajfa-810	88	2	leung	PERSON
ajfa-810	88	3	2004	DATE
ajfa-810	88	4	2005	DATE
ajfa-810	88	5	byard et al	PERSON
ajfa-810	89	1	2006	DATE
ajfa-810	89	2	huafang	PERSON
ajfa-810	89	3	2007	DATE
ajfa-810	93	1	choe & lee	ORG
ajfa-810	93	2	2003	DATE
ajfa-810	93	3	yatim, kent & clarkson, 2006	ORG
ajfa-810	94	1	chen	PERSON
ajfa-810	94	2	2000	DATE
ajfa-810	94	3	gul	PERSON
ajfa-810	94	4	leung	PERSON
ajfa-810	94	5	2004	DATE
ajfa-810	94	6	byard et al	PERSON
ajfa-810	95	1	2006	DATE
ajfa-810	95	2	cheng	PERSON
ajfa-810	95	3	courtenay	PERSON
ajfa-810	95	4	2006	DATE
ajfa-810	95	5	norita	ORG
ajfa-810	95	6	shamsul nahar	ORG
ajfa-810	95	7	2004	DATE
ajfa-810	100	1	3.1.3	CARDINAL
ajfa-810	102	1	li	PERSON
ajfa-810	102	2	2001	DATE
ajfa-810	102	3	yoshikawa	ORG
ajfa-810	102	4	2003	DATE
ajfa-810	102	5	yatim et al	PERSON
ajfa-810	102	6	2006	DATE
ajfa-810	102	7	2007	DATE
ajfa-810	103	1	2006	DATE
ajfa-810	103	2	1279	CARDINAL
ajfa-810	103	3	the years 2000 to 2002	DATE
ajfa-810	105	1	asian	NORP
ajfa-810	105	2	finance & accounting	ORG
ajfa-810	105	3	2012	DATE
ajfa-810	105	4	4	CARDINAL
ajfa-810	105	5	1	CARDINAL
ajfa-810	106	1	3.1.4	CARDINAL
ajfa-810	109	1	2002	DATE
ajfa-810	109	2	eng	PERSON
ajfa-810	109	3	2003	DATE
ajfa-810	109	4	leung	PERSON
ajfa-810	109	5	horwitz	PERSON
ajfa-810	109	6	2004	DATE
ajfa-810	115	1	kang & sorensen	ORG
ajfa-810	115	2	1999	DATE
ajfa-810	115	3	kim & nofsinger	ORG
ajfa-810	115	4	2004	DATE
ajfa-810	115	5	bilson	ORG
ajfa-810	115	6	whaley, 2006	ORG
ajfa-810	116	1	eng	GPE
ajfa-810	116	2	2003	DATE
ajfa-810	116	3	2005	DATE
ajfa-810	116	4	eng	GPE
ajfa-810	116	5	2003	DATE
ajfa-810	116	6	2005	DATE
ajfa-810	117	1	2002	DATE
ajfa-810	117	2	luo et al	PERSON
ajfa-810	117	3	2006	DATE
ajfa-810	117	4	huafang	PERSON
ajfa-810	117	5	2007	DATE
ajfa-810	117	6	norita	ORG
ajfa-810	117	7	shamsul nahar	ORG
ajfa-810	117	8	2004	DATE
ajfa-810	122	1	3.2	CARDINAL
ajfa-810	122	2	3.2.1	CARDINAL
ajfa-810	122	3	appendix	PERSON
ajfa-810	123	1	asian	NORP
ajfa-810	123	2	finance & accounting	ORG
ajfa-810	123	3	2012	DATE
ajfa-810	123	4	4	CARDINAL
ajfa-810	123	5	1	CARDINAL
ajfa-810	123	6	9 0.94	CARDINAL
ajfa-810	124	1	4.05	CARDINAL
ajfa-810	124	2	4.10	CARDINAL
ajfa-810	124	3	4.62	CARDINAL
ajfa-810	126	1	1	CARDINAL
ajfa-810	126	2	2	CARDINAL
ajfa-810	127	1	1	CARDINAL
ajfa-810	127	2	2	CARDINAL
ajfa-810	129	1	1	CARDINAL
ajfa-810	129	2	annual	DATE
ajfa-810	130	1	4.22 3.92	CARDINAL
ajfa-810	131	1	4.22 4.00	CARDINAL
ajfa-810	132	1	4.78	CARDINAL
ajfa-810	132	2	4.62	MONEY
ajfa-810	132	3	annual	DATE
ajfa-810	133	1	the company asian journal of finance & accounting issn	ORG
ajfa-810	133	2	2012	DATE
ajfa-810	133	3	4	CARDINAL
ajfa-810	133	4	1	CARDINAL
ajfa-810	133	5	zero	CARDINAL
ajfa-810	134	1	annual	DATE
ajfa-810	134	2	annual	DATE
ajfa-810	134	3	annual	DATE
ajfa-810	135	1	ten	CARDINAL
ajfa-810	135	2	six	CARDINAL
ajfa-810	135	3	annual	DATE
ajfa-810	138	1	six	CARDINAL
ajfa-810	138	2	three	CARDINAL
ajfa-810	138	3	three	CARDINAL
ajfa-810	139	1	two	CARDINAL
ajfa-810	139	2	ho	NORP
ajfa-810	139	3	wong	PERSON
ajfa-810	139	4	2005	DATE
ajfa-810	139	5	2002	DATE
ajfa-810	139	6	haniffa	PERSON
ajfa-810	139	7	cooke	PERSON
ajfa-810	139	8	2002	DATE
ajfa-810	139	9	pajarinen	PERSON
ajfa-810	139	10	2005	DATE
ajfa-810	139	11	eng	GPE
ajfa-810	139	12	2003	DATE
ajfa-810	139	13	leung	PERSON
ajfa-810	139	14	horwitz	PERSON
ajfa-810	139	15	2004	DATE
ajfa-810	139	16	ballesta	ORG
ajfa-810	139	17	garcia-meca	PERSON
ajfa-810	139	18	2005	DATE
ajfa-810	139	19	2005	DATE
ajfa-810	139	20	luo et al	PERSON
ajfa-810	139	21	2006	DATE
ajfa-810	139	22	huafang	PERSON
ajfa-810	139	23	2007	DATE
ajfa-810	139	24	norita	ORG
ajfa-810	139	25	shamsul nahar	ORG
ajfa-810	139	26	2004	DATE
ajfa-810	139	27	two	CARDINAL
ajfa-810	140	1	aksu & kosedag	ORG
ajfa-810	140	2	2006	DATE
ajfa-810	141	1	kee	PERSON
ajfa-810	141	2	2003	DATE
ajfa-810	142	1	aksu & kosedag	ORG
ajfa-810	142	2	2006	DATE
ajfa-810	145	1	βo + β1	DATE
ajfa-810	150	1	1,2,3,4,5,6,7,8,9,10,11,12	CARDINAL
ajfa-810	150	2	2	CARDINAL
ajfa-810	150	3	3	DATE
ajfa-810	150	4	4	DATE
ajfa-810	150	5	5,6,7,8,9,10	CARDINAL
ajfa-810	150	6	x1= board	ORG
ajfa-810	150	7	ine_bz	ORG
ajfa-810	150	8	asian	NORP
ajfa-810	150	9	finance & accounting	ORG
ajfa-810	150	10	2012	DATE
ajfa-810	151	1	4	CARDINAL
ajfa-810	151	2	1	CARDINAL
ajfa-810	151	3	x3= board	ORG
ajfa-810	153	1	3.2.2	CARDINAL
ajfa-810	153	2	twelve	CARDINAL
ajfa-810	153	3	1996	DATE
ajfa-810	153	4	2005	DATE
ajfa-810	154	1	120	CARDINAL
ajfa-810	155	1	all the ten years’ period	DATE
ajfa-810	156	1	108	CARDINAL
ajfa-810	157	1	10-years	DATE
ajfa-810	158	1	first	ORDINAL
ajfa-810	158	2	mccg	PERSON
ajfa-810	158	3	2007	DATE
ajfa-810	159	1	secondly	ORDINAL
ajfa-810	159	2	the end of the 1990s	DATE
ajfa-810	160	1	thirdly	ORDINAL
ajfa-810	160	2	csr	ORG
ajfa-810	160	3	malaysia	GPE
ajfa-810	160	4	2006	DATE
ajfa-810	161	1	2006	DATE
ajfa-810	162	1	annual	DATE
ajfa-810	162	2	bloomberg	ORG
ajfa-810	165	1	gujarati	ORG
ajfa-810	165	2	2003	DATE
ajfa-810	166	1	4.	CARDINAL
ajfa-810	166	2	3	CARDINAL
ajfa-810	167	1	forty nine percent	PERCENT
ajfa-810	167	2	fifty one percent	PERCENT
ajfa-810	169	1	fifty seven percent	PERCENT
ajfa-810	169	2	forty three percent	PERCENT
ajfa-810	169	3	one	CARDINAL
ajfa-810	170	1	between twenty and twenty-nine	CARDINAL
ajfa-810	170	2	between thirty and thirty-nine	CARDINAL
ajfa-810	171	1	forty three percent	PERCENT
ajfa-810	171	2	three years	DATE
ajfa-810	171	3	twenty three percent	PERCENT
ajfa-810	171	4	between three to seven years	DATE
ajfa-810	172	1	asian journal of finance & accounting	ORG
ajfa-810	172	2	2012	DATE
ajfa-810	172	3	4	CARDINAL
ajfa-810	172	4	1	CARDINAL
ajfa-810	172	5	12	CARDINAL
ajfa-810	172	6	3	CARDINAL
ajfa-810	172	7	52	CARDINAL
ajfa-810	172	8	48.90	MONEY
ajfa-810	172	9	79	CARDINAL
ajfa-810	172	10	51.10	MONEY
ajfa-810	172	11	131	CARDINAL
ajfa-810	172	12	100.00	CARDINAL
ajfa-810	172	13	74	CARDINAL
ajfa-810	172	14	55.00	MONEY
ajfa-810	172	15	13.89	MONEY
ajfa-810	172	16	ph.d	ORG
ajfa-810	172	17	1.00	CARDINAL
ajfa-810	172	18	0.56	CARDINAL
ajfa-810	172	19	acca	GPE
ajfa-810	172	20	cima	ORG
ajfa-810	172	21	cfa	PERSON
ajfa-810	172	22	50	CARDINAL
ajfa-810	172	23	30.56	MONEY
ajfa-810	172	24	130 100.00	MONEY
ajfa-810	172	25	100.00	CARDINAL
ajfa-810	172	26	103	CARDINAL
ajfa-810	172	27	1.00 1.96	QUANTITY
ajfa-810	172	28	57.14	CARDINAL
ajfa-810	172	29	78.00 42.86	CARDINAL
ajfa-810	172	30	131	CARDINAL
ajfa-810	172	31	20 20	DATE
ajfa-810	172	32	29 63	CARDINAL
ajfa-810	172	33	11.00	CARDINAL
ajfa-810	172	34	21.57	MONEY
ajfa-810	172	35	74.00	CARDINAL
ajfa-810	172	36	40.66	MONEY
ajfa-810	172	37	40-49	DATE
ajfa-810	172	38	20.61	CARDINAL
ajfa-810	172	39	2 1.53 2.00 1.10	QUANTITY
ajfa-810	172	40	131	CARDINAL
ajfa-810	172	41	3 years	DATE
ajfa-810	172	42	3	CARDINAL
ajfa-810	172	43	8	CARDINAL
ajfa-810	172	44	12	CARDINAL
ajfa-810	172	45	19.61	MONEY
ajfa-810	172	46	17	CARDINAL
ajfa-810	172	47	22.00	CARDINAL
ajfa-810	172	48	18	CARDINAL
ajfa-810	172	49	22	CARDINAL
ajfa-810	172	50	2.00 1.53 3.00	QUANTITY
ajfa-810	172	51	5.00	CARDINAL
ajfa-810	172	52	23	CARDINAL
ajfa-810	172	53	27	CARDINAL
ajfa-810	172	54	2.00 1.53 3.00	QUANTITY
ajfa-810	172	55	2.75	MONEY
ajfa-810	172	56	27 4.00	CARDINAL
ajfa-810	172	57	4.00 2.20	CARDINAL
ajfa-810	172	58	131.00 100.00	MONEY
ajfa-810	172	59	1.00 1.96	CARDINAL
ajfa-810	172	60	acca	GPE
ajfa-810	172	61	cima	ORG
ajfa-810	172	62	cfa	PERSON
ajfa-810	172	63	15.00	CARDINAL
ajfa-810	172	64	22.00	CARDINAL
ajfa-810	172	65	asian journal of finance & accounting	ORG
ajfa-810	172	66	2012	DATE
ajfa-810	172	67	4	CARDINAL
ajfa-810	172	68	1	CARDINAL
ajfa-810	172	69	13 5	DATE
ajfa-810	172	70	three hundred and twenty seven	CARDINAL
ajfa-810	172	71	(i.e. two hundred sixty nine	CARDINAL
ajfa-810	172	72	fifty eight	CARDINAL
ajfa-810	172	73	fifty-two	CARDINAL
ajfa-810	172	74	fourteen	CARDINAL
ajfa-810	174	1	three hundred and twenty seven	CARDINAL
ajfa-810	174	2	one hundred and thirty	CARDINAL
ajfa-810	174	3	forty percent	PERCENT
ajfa-810	175	1	eighty-three	CARDINAL
ajfa-810	175	2	eighteen	CARDINAL
ajfa-810	177	1	only fifty-one	CARDINAL
ajfa-810	178	1	sixty three percent	PERCENT
ajfa-810	179	1	fifty-one	CARDINAL
ajfa-810	179	2	forty-three	CARDINAL
ajfa-810	181	1	one	CARDINAL
ajfa-810	181	2	six	CARDINAL
ajfa-810	182	1	one hundred and thirty	CARDINAL
ajfa-810	182	2	fifty-one	CARDINAL
ajfa-810	183	1	mann-whitney u test	ORG
ajfa-810	183	2	4	CARDINAL
ajfa-810	184	1	0.89	CARDINAL
ajfa-810	185	1	4	CARDINAL
ajfa-810	185	2	0.88 0.90 0.89	MONEY
ajfa-810	186	1	5	CARDINAL
ajfa-810	186	2	0.81	CARDINAL
ajfa-810	186	3	zero	CARDINAL
ajfa-810	187	1	2001	DATE
ajfa-810	187	2	0.36	CARDINAL
ajfa-810	187	3	more than one third	CARDINAL
ajfa-810	188	1	8.23	CARDINAL
ajfa-810	188	2	jensen	PERSON
ajfa-810	188	3	1983	DATE
ajfa-810	188	4	more than 7	CARDINAL
ajfa-810	188	5	8	CARDINAL
ajfa-810	189	1	0.02	CARDINAL
ajfa-810	189	2	0.17	CARDINAL
ajfa-810	190	1	asian	NORP
ajfa-810	190	2	finance & accounting	ORG
ajfa-810	190	3	2012	DATE
ajfa-810	190	4	4	CARDINAL
ajfa-810	190	5	1	CARDINAL
ajfa-810	190	6	14 percent	PERCENT
ajfa-810	191	1	17 percent	PERCENT
ajfa-810	192	1	0.53	CARDINAL
ajfa-810	193	1	176.23	CARDINAL
ajfa-810	194	1	millions	CARDINAL
ajfa-810	194	2	344.73	CARDINAL
ajfa-810	195	1	6	CARDINAL
ajfa-810	196	1	5	CARDINAL
ajfa-810	198	1	max	PERSON
ajfa-810	198	2	0.81 0.40 0.00 1.00 1.00	QUANTITY
ajfa-810	198	3	0.46	CARDINAL
ajfa-810	198	4	0.36	CARDINAL
ajfa-810	198	5	0.83 0.68 -0.49 bz	QUANTITY
ajfa-810	198	6	0.02	CARDINAL
ajfa-810	198	7	3.26 10.40	CARDINAL
ajfa-810	198	8	0.17	CARDINAL
ajfa-810	198	9	1.00	CARDINAL
ajfa-810	198	10	-0.53	ORG
ajfa-810	198	11	0.53 0.21 0.00	MONEY
ajfa-810	198	12	0.04	CARDINAL
ajfa-810	198	13	176.23	CARDINAL
ajfa-810	198	14	182.23 297.65 0.12	MONEY
ajfa-810	198	15	45992.19	CARDINAL
ajfa-810	198	16	191895.30	CARDINAL
ajfa-810	198	17	1.54 2.28	CARDINAL
ajfa-810	198	18	td_te	ORG
ajfa-810	198	19	344.73	CARDINAL
ajfa-810	198	20	1442.26	MONEY
ajfa-810	198	21	1.60 1.89 asian journal of finance & accounting	MONEY
ajfa-810	198	22	2012	DATE
ajfa-810	198	23	4	CARDINAL
ajfa-810	198	24	1	CARDINAL
ajfa-810	198	25	6	CARDINAL
ajfa-810	198	26	bls ine_bz	PERSON
ajfa-810	202	1	1.00	CARDINAL
ajfa-810	202	2	0.12 1.00 bz -0.39 -0.20 1.00	QUANTITY
ajfa-810	202	3	0.41 1.00	CARDINAL
ajfa-810	202	4	-0.05	CARDINAL
ajfa-810	202	5	1.00	CARDINAL
ajfa-810	202	6	-0.36 -0.02 0.12 0.34	MONEY
ajfa-810	202	7	1.00 ta	QUANTITY
ajfa-810	202	8	-0.03 -0.05 1.00	MONEY
ajfa-810	202	9	td_te -0.37 -0.26 0.02	ORG
ajfa-810	202	10	1.00	CARDINAL
ajfa-810	202	11	-0.01 0.12 -0.10	QUANTITY
ajfa-810	202	12	-0.01 -0.06 0.04	MONEY
ajfa-810	202	13	1.00	CARDINAL
ajfa-810	202	14	5%	PERCENT
ajfa-810	203	1	7	CARDINAL
ajfa-810	204	1	ine_bz	PERSON
ajfa-810	205	1	5%	PERCENT
ajfa-810	205	2	bls	ORG
ajfa-810	205	3	1%	PERCENT
ajfa-810	205	4	1%	PERCENT
ajfa-810	208	1	2	CARDINAL
ajfa-810	209	1	asian	NORP
ajfa-810	209	2	finance & accounting	ORG
ajfa-810	209	3	2012	DATE
ajfa-810	209	4	4	CARDINAL
ajfa-810	209	5	1	CARDINAL
ajfa-810	209	6	16	CARDINAL
ajfa-810	209	7	7	CARDINAL
ajfa-810	209	8	gls	ORG
ajfa-810	209	9	z_value	ORG
ajfa-810	209	10	bls	ORG
ajfa-810	209	11	0.47	CARDINAL
ajfa-810	210	1	4.11 2.1	CARDINAL
ajfa-810	210	2	0.04	CARDINAL
ajfa-810	210	3	0.70 3.79	CARDINAL
ajfa-810	210	4	0.00	CARDINAL
ajfa-810	210	5	0.68	CARDINAL
ajfa-810	210	6	0.10	CARDINAL
ajfa-810	210	7	0.04 0.97	CARDINAL
ajfa-810	210	8	0.00	CARDINAL
ajfa-810	210	9	3.15 6.15	CARDINAL
ajfa-810	210	10	0.00	CARDINAL
ajfa-810	210	11	0.01	CARDINAL
ajfa-810	210	12	0.00	CARDINAL
ajfa-810	211	1	1274.26	CARDINAL
ajfa-810	211	2	0.00	CARDINAL
ajfa-810	211	3	49.12	CARDINAL
ajfa-810	212	1	0.00	CARDINAL
ajfa-810	212	2	2.32	CARDINAL
ajfa-810	212	3	wooldridge	PERSON
ajfa-810	213	1	0.16	CARDINAL
ajfa-810	213	2	1%	PERCENT
ajfa-810	213	3	5%	PERCENT
ajfa-810	213	4	uk	GPE
ajfa-810	214	1	allen	PERSON
ajfa-810	214	2	2001	DATE
ajfa-810	214	3	u.s.	GPE
ajfa-810	214	4	u.k.	GPE
ajfa-810	214	5	10 to 15	CARDINAL
ajfa-810	215	1	jensen	PERSON
ajfa-810	215	2	1993	DATE
ajfa-810	215	3	2006	DATE
ajfa-810	215	4	around eight	CARDINAL
ajfa-810	216	1	coleman et al	PERSON
ajfa-810	216	2	2007	DATE
ajfa-810	216	3	eight to eleven	CARDINAL
ajfa-810	217	1	8	CARDINAL
ajfa-810	218	1	muth	ORG
ajfa-810	218	2	donaldson	ORG
ajfa-810	218	3	1998	DATE
ajfa-810	219	1	malaysian	NORP
ajfa-810	219	2	asian	NORP
ajfa-810	219	3	finance & accounting	ORG
ajfa-810	219	4	2012	DATE
ajfa-810	219	5	4	CARDINAL
ajfa-810	219	6	1	CARDINAL
ajfa-810	220	1	2005	DATE
ajfa-810	220	2	salim	PERSON
ajfa-810	220	3	2007	DATE
ajfa-810	221	1	2005	DATE
ajfa-810	223	1	first	ORDINAL
ajfa-810	223	2	53	CARDINAL
ajfa-810	226	1	ho	NORP
ajfa-810	226	2	wong	PERSON
ajfa-810	226	3	2001	DATE
ajfa-810	226	4	2002	DATE
ajfa-810	226	5	haniffa	PERSON
ajfa-810	226	6	cooke	PERSON
ajfa-810	226	7	2002	DATE
ajfa-810	227	1	secondly	ORDINAL
ajfa-810	227	2	leng	PERSON
ajfa-810	227	3	shazaili	GPE
ajfa-810	227	4	2005	DATE
ajfa-810	227	5	zulkarnain	PERSON
ajfa-810	227	6	2007	DATE
ajfa-810	230	1	2005	DATE
ajfa-810	230	2	talha	PERSON
ajfa-810	230	3	sallehhuddin	PERSON
ajfa-810	230	4	mohammad	PERSON
ajfa-810	230	5	2006	DATE
ajfa-810	230	6	lu et al	PERSON
ajfa-810	231	1	2007	DATE
ajfa-810	233	1	2005	DATE
ajfa-810	234	1	talha et al	PERSON
ajfa-810	235	1	2006	DATE
ajfa-810	235	2	malaysia	GPE
ajfa-810	236	1	lu et al	PERSON
ajfa-810	237	1	2007	DATE
ajfa-810	237	2	2005	DATE
ajfa-810	238	1	7.	CARDINAL
ajfa-810	238	2	1%	PERCENT
ajfa-810	238	3	1%	PERCENT
ajfa-810	238	4	5%	PERCENT
ajfa-810	239	1	first	ORDINAL
ajfa-810	239	2	twelve	CARDINAL
ajfa-810	239	3	malaysia	GPE
ajfa-810	240	1	second	ORDINAL
ajfa-810	243	1	block asian journal of finance & accounting	ORG
ajfa-810	243	2	2012	DATE
ajfa-810	243	3	4	CARDINAL
ajfa-810	243	4	1	CARDINAL
ajfa-810	245	1	aksu, m. & kosedag	ORG
ajfa-810	245	2	2006	DATE
ajfa-810	246	1	the istanbul stock exchange	ORG
ajfa-810	247	1	journal compilation	ORG
ajfa-810	247	2	14	CARDINAL
ajfa-810	247	3	4	CARDINAL
ajfa-810	247	4	277	CARDINAL
ajfa-810	248	1	allen, f. & gale	ORG
ajfa-810	248	2	2001	DATE
ajfa-810	249	1	29	CARDINAL
ajfa-810	249	2	april 2008	DATE
ajfa-810	250	1	alok	PERSON
ajfa-810	250	2	nikhil	PERSON
ajfa-810	250	3	2008	DATE
ajfa-810	251	1	12	CARDINAL
ajfa-810	252	1	ballesta	ORG
ajfa-810	252	2	j.p.s.	ORG
ajfa-810	252	3	garcia-meca	PERSON
ajfa-810	252	4	e. (2005	DATE
ajfa-810	253	1	spanish	NORP
ajfa-810	253	2	20	CARDINAL
ajfa-810	253	3	no.7	GPE
ajfa-810	254	1	725	CARDINAL
ajfa-810	255	1	c.v. & ray	ORG
ajfa-810	255	2	r.s.	PERSON
ajfa-810	255	3	2009	DATE
ajfa-810	256	1	the indian journal	ORG
ajfa-810	257	1	44	CARDINAL
ajfa-810	258	1	w. & brown	ORG
ajfa-810	258	2	2006	DATE
ajfa-810	259	1	australian	NORP
ajfa-810	261	1	33	CARDINAL
ajfa-810	262	1	3	CARDINAL
ajfa-810	263	1	422-450	CARDINAL
ajfa-810	264	1	j.l.	GPE
ajfa-810	264	2	bilson	ORG
ajfa-810	264	3	c.m.	GPE
ajfa-810	264	4	t. & whaley	ORG
ajfa-810	264	5	r.e.	PERSON
ajfa-810	264	6	2006	DATE
ajfa-810	266	1	australian journal of management	ORG
ajfa-810	266	2	31	CARDINAL
ajfa-810	266	3	2	CARDINAL
ajfa-810	266	4	235	CARDINAL
ajfa-810	267	1	byard	GPE
ajfa-810	267	2	d.	NORP
ajfa-810	267	3	li	PERSON
ajfa-810	267	4	y. & weintrop	ORG
ajfa-810	267	5	j. (	PERSON
ajfa-810	267	6	2006	DATE
ajfa-810	269	1	609-625	CARDINAL
ajfa-810	270	1	http://dx.doi.org/10.1016/j.jaccpubpol.2006.07.003	CARDINAL
ajfa-810	270	2	g.k. & gray	ORG
ajfa-810	270	3	2002	DATE
ajfa-810	271	1	hong kong	GPE
ajfa-810	271	2	singapore	GPE
ajfa-810	271	3	the international journal of accounting	ORG
ajfa-810	271	4	37	DATE
ajfa-810	272	1	247	CARDINAL
ajfa-810	273	1	http://dx.doi.org/10.1016/s0020-7063(02)00153-x chen	PERSON
ajfa-810	273	2	2000	DATE
ajfa-810	274	1	hong kong	GPE
ajfa-810	274	2	journal of accounting	ORG
ajfa-810	274	3	19	CARDINAL
ajfa-810	274	4	285	CARDINAL
ajfa-810	275	1	cheng	PERSON
ajfa-810	275	2	s.m.	GPE
ajfa-810	275	3	2006	DATE
ajfa-810	276	1	the international journal of accounting	ORG
ajfa-810	277	1	262	CARDINAL
ajfa-810	278	1	cheung	PERSON
ajfa-810	278	2	s.y.l. & chan	ORG
ajfa-810	278	3	b.y.	GPE
ajfa-810	278	4	2004	DATE
ajfa-810	279	1	asia	LOC
ajfa-810	279	2	asia-pacific development journal	LOC
ajfa-810	279	3	11	CARDINAL
ajfa-810	280	1	1-31	DATE
ajfa-810	281	1	asian journal of finance & accounting	ORG
ajfa-810	281	2	2012	DATE
ajfa-810	281	3	4	CARDINAL
ajfa-810	281	4	1	CARDINAL
ajfa-810	281	5	kim	PERSON
ajfa-810	281	6	j.	PERSON
ajfa-810	281	7	2003	DATE
ajfa-810	282	1	korean	NORP
ajfa-810	282	2	journal of international and area	ORG
ajfa-810	282	3	10	CARDINAL
ajfa-810	282	4	no.1	ORG
ajfa-810	283	1	1-20	CARDINAL
ajfa-810	284	1	choe, h. & lee	ORG
ajfa-810	284	2	b.s.	GPE
ajfa-810	284	3	2003	DATE
ajfa-810	285	1	korean	NORP
ajfa-810	285	2	asian	NORP
ajfa-810	285	3	pacific-basin	LOC
ajfa-810	285	4	11	CARDINAL
ajfa-810	285	5	483-508	CARDINAL
ajfa-810	286	1	http://dx.doi.org/10.1016/s0927-538x(03)00051-9 coleman	PERSON
ajfa-810	286	2	a.k.	GPE
ajfa-810	286	3	adjasi	PERSON
ajfa-810	286	4	c.k.d. & abor	ORG
ajfa-810	286	5	j. (	GPE
ajfa-810	286	6	2007	DATE
ajfa-810	287	1	ghanaian	NORP
ajfa-810	287	2	4	CARDINAL
ajfa-810	288	1	123	CARDINAL
ajfa-810	289	1	conyon, m.j. & schwalbach	ORG
ajfa-810	289	2	j. (	PERSON
ajfa-810	289	3	2000	DATE
ajfa-810	290	1	uk	GPE
ajfa-810	290	2	germany	GPE
ajfa-810	291	1	33	DATE
ajfa-810	292	1	504-526	CARDINAL
ajfa-810	293	1	http://dx.doi.org/10.1016/s0024-6301(00)00052-2 cortez	PERSON
ajfa-810	293	2	2010	DATE
ajfa-810	294	1	toyota	ORG
ajfa-810	294	2	japan	GPE
ajfa-810	294	3	journal of international business research	ORG
ajfa-810	294	4	9	CARDINAL
ajfa-810	295	1	david	PERSON
ajfa-810	296	1	1996	DATE
ajfa-810	297	1	european management journal	ORG
ajfa-810	297	2	no.5	ORG
ajfa-810	298	1	457-466	CARDINAL
ajfa-810	300	1	eng	GPE
ajfa-810	300	2	y.t.	GPE
ajfa-810	300	3	2003	DATE
ajfa-810	302	1	22	DATE
ajfa-810	303	1	325	CARDINAL
ajfa-810	304	1	e.f. & jensen	ORG
ajfa-810	304	2	m. (	PERSON
ajfa-810	304	3	1983	DATE
ajfa-810	306	1	301	CARDINAL
ajfa-810	306	2	farid	PERSON
ajfa-810	306	3	a.	PERSON
ajfa-810	306	4	azlan	PERSON
ajfa-810	306	5	yusserie	PERSON
ajfa-810	306	6	z.	PERSON
ajfa-810	306	7	2009	DATE
ajfa-810	306	8	bangladesh	GPE
ajfa-810	307	1	2001	DATE
ajfa-810	308	1	malaysian	NORP
ajfa-810	308	2	kuala lumpur	GPE
ajfa-810	308	3	sdn	ORG
ajfa-810	309	1	bhd	ORG
ajfa-810	310	1	c. & ozkan	ORG
ajfa-810	310	2	a.	PERSON
ajfa-810	310	3	2004	DATE
ajfa-810	311	1	16 may 2008	DATE
ajfa-810	312	1	garcia-marco	PERSON
ajfa-810	312	2	t. & robles	ORG
ajfa-810	312	3	m.d.	PERSON
ajfa-810	312	4	2008	DATE
ajfa-810	313	1	spanish	NORP
ajfa-810	313	2	journal of economics	ORG
ajfa-810	313	3	60	CARDINAL
ajfa-810	314	1	332	CARDINAL
ajfa-810	315	1	gujarati	GPE
ajfa-810	315	2	d.n.	GPE
ajfa-810	315	3	2003	DATE
ajfa-810	316	1	4th	ORDINAL
ajfa-810	317	1	singapore	GPE
ajfa-810	317	2	mcgraw-hill	ORG
ajfa-810	318	1	gul	PERSON
ajfa-810	318	2	& leung	PERSON
ajfa-810	318	3	s.	PERSON
ajfa-810	318	4	2004	DATE
ajfa-810	319	1	23	CARDINAL
ajfa-810	320	1	351-379	CARDINAL
ajfa-810	321	1	asian	NORP
ajfa-810	321	2	finance & accounting	ORG
ajfa-810	321	3	2012	DATE
ajfa-810	321	4	4	CARDINAL
ajfa-810	321	5	1	CARDINAL
ajfa-810	321	6	haniffa	GPE
ajfa-810	321	7	r.m. & cooke	ORG
ajfa-810	321	8	t.e.	GPE
ajfa-810	321	9	2002	DATE
ajfa-810	322	1	malaysian	NORP
ajfa-810	322	2	abacus	GPE
ajfa-810	323	1	38 no.3	CARDINAL
ajfa-810	324	1	317	CARDINAL
ajfa-810	325	1	ho	PERSON
ajfa-810	325	2	& wong	ORG
ajfa-810	325	3	k.s.	GPE
ajfa-810	325	4	2001	DATE
ajfa-810	326	1	journal of international accounting	ORG
ajfa-810	326	2	10	CARDINAL
ajfa-810	327	1	139	CARDINAL
ajfa-810	328	1	huafang	PERSON
ajfa-810	328	2	x. & jianguo	ORG
ajfa-810	328	3	2007	DATE
ajfa-810	329	1	china	GPE
ajfa-810	329	2	22	CARDINAL
ajfa-810	330	1	604-619	CARDINAL
ajfa-810	331	1	j.	PERSON
ajfa-810	331	2	1997	DATE
ajfa-810	332	1	54	DATE
ajfa-810	333	1	259	CARDINAL
ajfa-810	334	1	http://dx.doi.org/10.1016/s0165-1765(97)00035-9 hyytinen	PERSON
ajfa-810	334	2	a. & pajarinen	ORG
ajfa-810	334	3	2005	DATE
ajfa-810	335	1	finland	GPE
ajfa-810	336	1	european journal of law and economics	ORG
ajfa-810	336	2	19(1	CARDINAL
ajfa-810	336	3	69	CARDINAL
ajfa-810	337	1	ionescu	GPE
ajfa-810	337	2	l.	PERSON
ajfa-810	337	3	2010	DATE
ajfa-810	338	1	5	CARDINAL
ajfa-810	338	2	2	CARDINAL
ajfa-810	338	3	284	CARDINAL
ajfa-810	339	1	jensen	PERSON
ajfa-810	339	2	m.c. & meckling	ORG
ajfa-810	339	3	w.h.	GPE
ajfa-810	339	4	1976	DATE
ajfa-810	340	1	journal of financial economics	ORG
ajfa-810	340	2	3	CARDINAL
ajfa-810	342	1	4	CARDINAL
ajfa-810	342	2	305	CARDINAL
ajfa-810	343	1	http://dx.doi.org/10.1016/0304-405x(76)90026-x jensen	ORG
ajfa-810	343	2	m.c. & ruback	ORG
ajfa-810	343	3	r.	PERSON
ajfa-810	343	4	1983	DATE
ajfa-810	344	1	journal of financial economics	ORG
ajfa-810	344	2	11	CARDINAL
ajfa-810	345	1	5-50	CARDINAL
ajfa-810	346	1	m.c.	PERSON
ajfa-810	346	2	1993	DATE
ajfa-810	347	1	48	DATE
ajfa-810	347	2	831-880	QUANTITY
ajfa-810	348	1	w.q.	GPE
ajfa-810	348	2	naoumova	GPE
ajfa-810	348	3	i. & koutzevol	ORG
ajfa-810	348	4	2003	DATE
ajfa-810	349	1	russia	GPE
ajfa-810	349	2	38	DATE
ajfa-810	350	1	385	CARDINAL
ajfa-810	351	1	http://dx.doi.org/10.1016/j.jwb.2003.08.023 kang	PERSON
ajfa-810	351	2	d.l. & sorensen	ORG
ajfa-810	351	3	a.b.	GPE
ajfa-810	351	4	1999	DATE
ajfa-810	353	1	annual	DATE
ajfa-810	353	2	25	CARDINAL
ajfa-810	353	3	121	CARDINAL
ajfa-810	354	1	p.l. & pillay	ORG
ajfa-810	354	2	s.s.	PERSON
ajfa-810	354	3	2003, april	DATE
ajfa-810	355	1	annual	DATE
ajfa-810	355	2	malaysian	NORP
ajfa-810	356	1	malaysian	NORP
ajfa-810	356	2	5th	ORDINAL
ajfa-810	356	3	selangor	GPE
ajfa-810	356	4	malaysia	GPE
ajfa-810	357	1	khanchel,	ORG
ajfa-810	357	2	i.	PERSON
ajfa-810	357	3	2007	DATE
ajfa-810	359	1	22	CARDINAL
ajfa-810	359	2	740	CARDINAL
ajfa-810	359	3	finance & accounting	ORG
ajfa-810	359	4	2012	DATE
ajfa-810	359	5	4	CARDINAL
ajfa-810	359	6	1	CARDINAL
ajfa-810	359	7	kim	PERSON
ajfa-810	359	8	b. & lee	ORG
ajfa-810	359	9	i.	PERSON
ajfa-810	359	10	2003	DATE
ajfa-810	360	1	korean	NORP
ajfa-810	360	2	asian	NORP
ajfa-810	360	3	pacific-basin	LOC
ajfa-810	360	4	11	CARDINAL
ajfa-810	361	1	327-348	CARDINAL
ajfa-810	362	1	kim	PERSON
ajfa-810	362	2	k.a. & nofsinger	ORG
ajfa-810	362	3	j.r.	GPE
ajfa-810	362	4	2004	DATE
ajfa-810	364	1	new jersey	GPE
ajfa-810	364	2	pearson prentice hall	ORG
ajfa-810	365	1	kolk, a. & pinkse	ORG
ajfa-810	365	2	2010	DATE
ajfa-810	367	1	15-26	CARDINAL
ajfa-810	368	1	2005	DATE
ajfa-810	369	1	france	GPE
ajfa-810	369	2	4	CARDINAL
ajfa-810	371	1	3	CARDINAL
ajfa-810	372	1	64-85	CARDINAL
ajfa-810	373	1	langnan chen	PERSON
ajfa-810	373	2	steven li	PERSON
ajfa-810	373	3	weibin lin	PERSON
ajfa-810	374	1	2007	DATE
ajfa-810	375	1	chinese	NORP
ajfa-810	375	2	international journal of accounting	ORG
ajfa-810	375	3	2007	DATE
ajfa-810	375	4	4	CARDINAL
ajfa-810	376	1	183 197	CARDINAL
ajfa-810	377	1	s.a.	GPE
ajfa-810	377	2	walters	PERSON
ajfa-810	377	3	b. & kroll	PERSON
ajfa-810	377	4	2006	DATE
ajfa-810	378	1	59	DATE
ajfa-810	378	2	278	CARDINAL
ajfa-810	379	1	leng	PERSON
ajfa-810	379	2	a.c.a. & shazaili	ORG
ajfa-810	379	3	a. m.	PERSON
ajfa-810	379	4	2005	DATE
ajfa-810	380	1	malaysian	NORP
ajfa-810	381	1	j. business governance and ethics	ORG
ajfa-810	381	2	1	CARDINAL
ajfa-810	382	1	350-362	CARDINAL
ajfa-810	383	1	http://dx.doi.org/10.1504/ijbge.2005.006717 leong	PERSON
ajfa-810	383	2	j. (	PERSON
ajfa-810	383	3	2005	DATE
ajfa-810	384	1	asia	LOC
ajfa-810	384	2	2005	DATE
ajfa-810	384	3	kuala lumpur	GPE
ajfa-810	384	4	malaysia	GPE
ajfa-810	384	5	leung	PERSON
ajfa-810	384	6	s. & horwitz	ORG
ajfa-810	384	7	2004	DATE
ajfa-810	385	1	hong kong	GPE
ajfa-810	385	2	journal of international financial management	ORG
ajfa-810	385	3	no.3	CARDINAL
ajfa-810	386	1	235-260	CARDINAL
ajfa-810	387	1	g.m. & yang	ORG
ajfa-810	387	2	y.c.	GPE
ajfa-810	387	3	2007	DATE
ajfa-810	388	1	taiwan	GPE
ajfa-810	388	2	13th	ORDINAL
ajfa-810	388	3	asia pacific management conference	EVENT
ajfa-810	388	4	monash university	ORG
ajfa-810	388	5	melbourne	GPE
ajfa-810	388	6	29	CARDINAL
ajfa-810	388	7	april 2008	DATE
ajfa-810	389	1	luo	PERSON
ajfa-810	389	2	s.	GPE
ajfa-810	389	3	courtenay	GPE
ajfa-810	389	4	s.m. & hossain	ORG
ajfa-810	389	5	m. (	PERSON
ajfa-810	389	6	2006	DATE
ajfa-810	390	1	pacific-basin	LOC
ajfa-810	390	2	501	CARDINAL
ajfa-810	390	3	asian	NORP
ajfa-810	390	4	finance & accounting	ORG
ajfa-810	390	5	2012	DATE
ajfa-810	390	6	4	CARDINAL
ajfa-810	390	7	1 www.macrothink.org/ajfa 22	QUANTITY
ajfa-810	390	8	2001	DATE
ajfa-810	391	1	singapore	GPE
ajfa-810	392	1	7	CARDINAL
ajfa-810	392	2	235	CARDINAL
ajfa-810	393	1	malaysian	NORP
ajfa-810	394	1	2001	DATE
ajfa-810	395	1	kuala lumpur	GPE
ajfa-810	395	2	30	CARDINAL
ajfa-810	395	3	april 2008	DATE
ajfa-810	396	1	malaysian	NORP
ajfa-810	397	1	2007	DATE
ajfa-810	398	1	kuala lumpur	GPE
ajfa-810	398	2	30	CARDINAL
ajfa-810	398	3	april 2008	DATE
ajfa-810	399	1	mohammad rizal	PERSON
ajfa-810	399	2	s.	GPE
ajfa-810	399	3	2006	DATE
ajfa-810	400	1	malaysia	GPE
ajfa-810	400	2	australian	NORP
ajfa-810	401	1	20	CARDINAL
ajfa-810	402	1	1-29	CARDINAL
ajfa-810	403	1	muth	ORG
ajfa-810	403	2	m. m. & donaldson	ORG
ajfa-810	403	3	l.	GPE
ajfa-810	403	4	1998	DATE
ajfa-810	404	1	6 no.1	CARDINAL
ajfa-810	405	1	5-28	CARDINAL
ajfa-810	405	2	norita	ORG
ajfa-810	405	3	m.n. & shamsul nahar	ORG
ajfa-810	405	4	a.	PERSON
ajfa-810	405	5	2004	DATE
ajfa-810	406	1	malaysia	GPE
ajfa-810	406	2	3 no 1	CARDINAL
ajfa-810	406	3	16 may 2008	DATE
ajfa-810	407	1	patel	PERSON
ajfa-810	407	2	s.a.	GPE
ajfa-810	407	3	balic, a. & bwakira	ORG
ajfa-810	407	4	l.	GPE
ajfa-810	407	5	2002	DATE
ajfa-810	408	1	3	CARDINAL
ajfa-810	409	1	325-337	CARDINAL
ajfa-810	410	1	http://dx.doi.org/10.1016/s1566-0141(02)00040-7 pramanik	ORG
ajfa-810	410	2	alok kumar	PERSON
ajfa-810	410	3	shil	PERSON
ajfa-810	410	4	nikhil chandra & das	PERSON
ajfa-810	410	5	bhagaba.n	ORG
ajfa-810	410	6	2007	DATE
ajfa-810	411	1	india	GPE
ajfa-810	411	2	35	CARDINAL
ajfa-810	413	1	6	CARDINAL
ajfa-810	413	2	november-december 2007	DATE
ajfa-810	413	3	18	CARDINAL
ajfa-810	414	1	january 2008	DATE
ajfa-810	415	1	16-28	CARDINAL
ajfa-810	416	1	ramzi benkraiem	PERSON
ajfa-810	416	2	2008	DATE
ajfa-810	417	1	international journal of accounting	ORG
ajfa-810	417	2	5	CARDINAL
ajfa-810	417	3	1	CARDINAL
ajfa-810	417	4	89	CARDINAL
ajfa-810	418	1	http://dx.doi.org/10.1504/ijaape.2008.020195 rashidah	GPE
ajfa-810	418	2	t.	GPE
ajfa-810	418	3	2006	DATE
ajfa-810	419	1	malaysia	GPE
ajfa-810	419	2	the world congress of accounting educators	ORG
ajfa-810	419	3	istanbul	GPE
ajfa-810	419	4	turkey	GPE
ajfa-810	420	1	salim	PERSON
ajfa-810	420	2	2007	DATE
ajfa-810	421	1	french	NORP
ajfa-810	422	1	33	CARDINAL
ajfa-810	422	2	388	CARDINAL
ajfa-810	423	1	http://dx.doi.org/10.1108/03074350710748740 salleh	PERSON
ajfa-810	423	2	2002	DATE
ajfa-810	424	1	bahrain	GPE
ajfa-810	425	1	10	CARDINAL
ajfa-810	426	1	197	CARDINAL
ajfa-810	427	1	asian	NORP
ajfa-810	427	2	finance & accounting	ORG
ajfa-810	427	3	2012	DATE
ajfa-810	427	4	4	CARDINAL
ajfa-810	427	5	1	CARDINAL
ajfa-810	427	6	s.	PERSON
ajfa-810	427	7	m.	PERSON
ajfa-810	427	8	j.v.d. & oijen	ORG
ajfa-810	427	9	a.v.	GPE
ajfa-810	427	10	2005	DATE
ajfa-810	428	1	annual	DATE
ajfa-810	428	2	europe	LOC
ajfa-810	428	3	five	CARDINAL
ajfa-810	428	4	european	NORP
ajfa-810	428	5	17	CARDINAL
ajfa-810	429	1	352-366	CARDINAL
ajfa-810	430	1	http://dx.doi.org/10.1108/09555340510607398 seifert	PERSON
ajfa-810	430	2	b.	PERSON
ajfa-810	430	3	h. & wright	ORG
ajfa-810	430	4	j. (	PERSON
ajfa-810	430	5	2005	DATE
ajfa-810	431	1	multinational financial management	ORG
ajfa-810	431	2	15	CARDINAL
ajfa-810	432	1	171-191	CARDINAL
ajfa-810	433	1	shamsul nahar	PERSON
ajfa-810	433	2	a.	PERSON
ajfa-810	433	3	2004	DATE
ajfa-810	434	1	malaysian	NORP
ajfa-810	434	2	4 no.	CARDINAL
ajfa-810	435	1	4	CARDINAL
ajfa-810	436	1	47-61	CARDINAL
ajfa-810	437	1	a.	PERSON
ajfa-810	437	2	j.	GPE
ajfa-810	437	3	2008	DATE
ajfa-810	438	1	malaysia	GPE
ajfa-810	438	2	asian	NORP
ajfa-810	438	3	65-88	DATE
ajfa-810	439	1	talha	PERSON
ajfa-810	439	2	m.	PERSON
ajfa-810	439	3	sallehhuddin, a., & mohammad	PERSON
ajfa-810	439	4	j. (	PERSON
ajfa-810	439	5	2006	DATE
ajfa-810	440	1	no.3	CARDINAL
ajfa-810	441	1	265	CARDINAL
ajfa-810	441	2	united nations	ORG
ajfa-810	442	1	2003	DATE
ajfa-810	443	1	united nations conference on trade and development	ORG
ajfa-810	443	2	30	CARDINAL
ajfa-810	443	3	april 2008	DATE
ajfa-810	444	1	uwalomwa	GPE
ajfa-810	444	2	u. & uadiale	ORG
ajfa-810	444	3	o.m.	GPE
ajfa-810	444	4	2011	DATE
ajfa-810	445	1	nigeria	GPE
ajfa-810	446	1	6 no.	CARDINAL
ajfa-810	447	1	2	CARDINAL
ajfa-810	447	2	williams	PERSON
ajfa-810	447	3	d.r.	GPE
ajfa-810	447	4	duncan	PERSON
ajfa-810	447	5	w.j.	GPE
ajfa-810	447	6	ginter	PERSON
ajfa-810	447	7	2006	DATE
ajfa-810	448	1	1	CARDINAL
ajfa-810	449	1	54	CARDINAL
ajfa-810	450	1	wong	PERSON
ajfa-810	450	2	c. (2005	GPE
ajfa-810	450	3	february	DATE
ajfa-810	452	1	asia	LOC
ajfa-810	452	2	2005	DATE
ajfa-810	452	3	kuala lumpur	GPE
ajfa-810	452	4	malaysia	GPE
ajfa-810	452	5	yatim	ORG
ajfa-810	452	6	kent, p. & clarkson	ORG
ajfa-810	452	7	2006	DATE
ajfa-810	453	1	malaysian	NORP
ajfa-810	454	1	21	CARDINAL
ajfa-810	454	2	7	CARDINAL
ajfa-810	454	3	757-782	PRODUCT
ajfa-810	455	1	yoshikawa	ORG
ajfa-810	455	2	t. & phan	ORG
ajfa-810	455	3	p.h.	GPE
ajfa-810	455	4	2003	DATE
ajfa-810	456	1	european management journal	ORG
ajfa-810	456	2	21	CARDINAL
ajfa-810	457	1	698-706	CARDINAL
ajfa-810	458	1	m.s.	GPE
ajfa-810	458	2	2007	DATE
ajfa-810	458	3	february	DATE
ajfa-810	459	1	selangor	GPE
ajfa-810	459	2	malaysia	GPE
ajfa-810	460	1	asian journal of finance & accounting	ORG
ajfa-810	460	2	2012	DATE
ajfa-810	460	3	4	CARDINAL
ajfa-810	460	4	1	CARDINAL
ajfa-810	460	5	24	CARDINAL
ajfa-810	460	6	annual	DATE
ajfa-810	460	7	annual	DATE
ajfa-810	463	1	1	CARDINAL
ajfa-810	463	2	2	CARDINAL
ajfa-810	463	3	1 1 2 2 3 3 4 4 5 5 3	QUANTITY
ajfa-810	463	4	1 1 2 2 3 3 4 4 5 5	QUANTITY