id	sid	eid	entity	type
ajfa-8148	1	1	microsoft	ORG
ajfa-8148	1	2	8148	CARDINAL
ajfa-8148	1	3	1_-writer2	CARDINAL
ajfa-8148	1	4	asian	NORP
ajfa-8148	1	5	finance & accounting	ORG
ajfa-8148	1	6	1946-052x 2016	MONEY
ajfa-8148	1	7	8	CARDINAL
ajfa-8148	1	8	1	CARDINAL
ajfa-8148	1	9	23	CARDINAL
ajfa-8148	1	10	hasan zalaghi	PERSON
ajfa-8148	1	11	buali sina university	ORG
ajfa-8148	1	12	iran e	GPE
ajfa-8148	1	13	mahdi	NORP
ajfa-8148	1	14	buali sina university	ORG
ajfa-8148	1	15	iran e	GPE
ajfa-8148	1	16	nov. 5	DATE
ajfa-8148	1	17	2015	DATE
ajfa-8148	1	18	dec. 9, 2015	DATE
ajfa-8148	1	19	june 1	DATE
ajfa-8148	1	20	2016	DATE
ajfa-8148	1	21	more than a century	DATE
ajfa-8148	2	1	first	ORDINAL
ajfa-8148	2	2	the american institute of accountants	ORG
ajfa-8148	2	3	1939	DATE
ajfa-8148	12	1	asian journal of finance & accounting	ORG
ajfa-8148	12	2	1946-052x 2016	MONEY
ajfa-8148	12	3	8	CARDINAL
ajfa-8148	12	4	1	CARDINAL
ajfa-8148	12	5	24 1	DATE
ajfa-8148	32	1	krivogorsky	ORG
ajfa-8148	32	2	2011	DATE
ajfa-8148	33	1	1997	DATE
ajfa-8148	34	1	asian	NORP
ajfa-8148	34	2	finance & accounting	ORG
ajfa-8148	34	3	1946-052x 2016	MONEY
ajfa-8148	34	4	8	CARDINAL
ajfa-8148	35	1	1	CARDINAL
ajfa-8148	35	2	25	CARDINAL
ajfa-8148	35	3	babbie	ORG
ajfa-8148	35	4	2014	DATE
ajfa-8148	39	1	graham	PERSON
ajfa-8148	39	2	2012	DATE
ajfa-8148	40	1	first	ORDINAL
ajfa-8148	42	1	2	CARDINAL
ajfa-8148	48	1	hudson	PERSON
ajfa-8148	48	2	2010	DATE
ajfa-8148	50	1	bernard, 2011	ORG
ajfa-8148	54	1	lodico et al.	PERSON
ajfa-8148	54	2	2010	DATE
ajfa-8148	58	1	2014	DATE
ajfa-8148	60	1	kant	PERSON
ajfa-8148	60	2	german	NORP
ajfa-8148	60	3	first	ORDINAL
ajfa-8148	60	4	the asian journal of finance & accounting	ORG
ajfa-8148	60	5	1946-052x 2016	MONEY
ajfa-8148	60	6	8	CARDINAL
ajfa-8148	60	7	1	CARDINAL
ajfa-8148	60	8	26	CARDINAL
ajfa-8148	61	1	kant	PERSON
ajfa-8148	62	1	kant	PERSON
ajfa-8148	64	1	godfrey& hodgson	ORG
ajfa-8148	64	2	2010	DATE
ajfa-8148	72	1	2014	DATE
ajfa-8148	79	1	godfrey& hodgson	ORG
ajfa-8148	79	2	2010	DATE
ajfa-8148	80	1	3	CARDINAL
ajfa-8148	80	2	wilson	ORG
ajfa-8148	80	3	2010	DATE
ajfa-8148	82	1	premises	LOC
ajfa-8148	86	1	the asian journal of finance & accounting	ORG
ajfa-8148	86	2	1946-052x 2016	MONEY
ajfa-8148	86	3	8	CARDINAL
ajfa-8148	86	4	1	CARDINAL
ajfa-8148	86	5	27	CARDINAL
ajfa-8148	90	1	beiske	PERSON
ajfa-8148	90	2	2007	DATE
ajfa-8148	93	1	sneider &	ORG
ajfa-8148	93	2	2009	DATE
ajfa-8148	94	1	2008	DATE
ajfa-8148	98	1	1	CARDINAL
ajfa-8148	99	1	methodology1	GPE
ajfa-8148	99	2	first	ORDINAL
ajfa-8148	99	3	two	CARDINAL
ajfa-8148	100	1	first	ORDINAL
ajfa-8148	103	1	1 1	CARDINAL
ajfa-8148	103	2	iselin	GPE
ajfa-8148	103	3	e. r.	PERSON
ajfa-8148	103	4	1971	DATE
ajfa-8148	103	5	university of queensland press	ORG
ajfa-8148	103	6	st. lucia	PERSON
ajfa-8148	103	7	queensland	GPE
ajfa-8148	103	8	2	CARDINAL
ajfa-8148	103	9	1	CARDINAL
ajfa-8148	103	10	asian	NORP
ajfa-8148	103	11	finance & accounting	ORG
ajfa-8148	103	12	1946-052x 2016	MONEY
ajfa-8148	103	13	8	CARDINAL
ajfa-8148	103	14	1	CARDINAL
ajfa-8148	103	15	28	DATE
ajfa-8148	104	1	iselin	ORG
ajfa-8148	104	2	1971	DATE
ajfa-8148	114	1	2014	DATE
ajfa-8148	115	1	4	CARDINAL
ajfa-8148	120	1	2014	DATE
ajfa-8148	122	1	two	CARDINAL
ajfa-8148	123	1	two	CARDINAL
ajfa-8148	131	1	the asian journal of finance & accounting	ORG
ajfa-8148	131	2	1946-052x 2016	MONEY
ajfa-8148	131	3	8	CARDINAL
ajfa-8148	131	4	1	CARDINAL
ajfa-8148	131	5	29	CARDINAL
ajfa-8148	132	1	1992	DATE
ajfa-8148	133	1	paton & littleton	ORG
ajfa-8148	133	2	1940	DATE
ajfa-8148	134	1	littleton	GPE
ajfa-8148	135	1	5	CARDINAL
ajfa-8148	137	1	from 1920s to 1960s	DATE
ajfa-8148	140	1	1992	DATE
ajfa-8148	140	2	hatfield	PERSON
ajfa-8148	140	3	1927	DATE
ajfa-8148	140	4	paton	PERSON
ajfa-8148	140	5	littleton	PERSON
ajfa-8148	140	6	1940	DATE
ajfa-8148	140	7	1929	DATE
ajfa-8148	142	1	1960s	DATE
ajfa-8148	142	2	1970s	DATE
ajfa-8148	147	1	the mid-1970s	DATE
ajfa-8148	147	2	the late 1970s	DATE
ajfa-8148	150	1	deegan, 2011	ORG
ajfa-8148	151	1	the late 1930s	DATE
ajfa-8148	152	1	first	ORDINAL
ajfa-8148	152	2	20	CARDINAL
ajfa-8148	152	3	1936	DATE
ajfa-8148	154	1	asian journal of finance & accounting	ORG
ajfa-8148	154	2	1946-052x 2016	MONEY
ajfa-8148	154	3	8	CARDINAL
ajfa-8148	154	4	1	CARDINAL
ajfa-8148	154	5	30	CARDINAL
ajfa-8148	155	1	littleton	PERSON
ajfa-8148	155	2	1936	DATE
ajfa-8148	155	3	aaa (paton & littleton	ORG
ajfa-8148	155	4	1940	DATE
ajfa-8148	156	1	first	ORDINAL
ajfa-8148	156	2	first	ORDINAL
ajfa-8148	158	1	littleton	PERSON
ajfa-8148	159	1	littleton	PERSON
ajfa-8148	160	1	modern day	DATE
ajfa-8148	161	1	littleton	PERSON
ajfa-8148	161	2	1953	DATE
ajfa-8148	165	1	littleton	PERSON
ajfa-8148	167	1	watts	LOC
ajfa-8148	167	2	1986	DATE
ajfa-8148	169	1	the fiscal year	DATE
ajfa-8148	170	1	1966	DATE
ajfa-8148	173	1	first	ORDINAL
ajfa-8148	173	2	1955	DATE
ajfa-8148	173	3	four	CARDINAL
ajfa-8148	176	1	littleton	PERSON
ajfa-8148	178	1	asian	NORP
ajfa-8148	178	2	finance & accounting	ORG
ajfa-8148	178	3	1946-052x 2016	MONEY
ajfa-8148	178	4	8	CARDINAL
ajfa-8148	178	5	1	CARDINAL
ajfa-8148	178	6	31	CARDINAL
ajfa-8148	178	7	lee	GPE
ajfa-8148	178	8	2009	DATE
ajfa-8148	179	1	the 1960s	DATE
ajfa-8148	179	2	edwards	ORG
ajfa-8148	179	3	bell	ORG
ajfa-8148	179	4	1961	DATE
ajfa-8148	179	5	monitz	PERSON
ajfa-8148	179	6	1961	DATE
ajfa-8148	179	7	sprouse	ORG
ajfa-8148	179	8	moonitz	ORG
ajfa-8148	179	9	1962	DATE
ajfa-8148	179	10	1964	DATE
ajfa-8148	179	11	graddy	PERSON
ajfa-8148	179	12	1965	DATE
ajfa-8148	179	13	1967	DATE
ajfa-8148	179	14	1970	DATE
ajfa-8148	181	1	the mid twentieth century	DATE
ajfa-8148	182	1	the early years	DATE
ajfa-8148	183	1	recent decades	DATE
ajfa-8148	183	2	early 1980s	DATE
ajfa-8148	183	3	1980s	DATE
ajfa-8148	184	1	first	ORDINAL
ajfa-8148	184	2	lee	PERSON
ajfa-8148	184	3	2009	DATE
ajfa-8148	188	1	riahi-belkaoui	PERSON
ajfa-8148	188	2	2004	DATE
ajfa-8148	188	3	gilman	PERSON
ajfa-8148	188	4	littleton	GPE
ajfa-8148	188	5	paton	GPE
ajfa-8148	189	1	two	CARDINAL
ajfa-8148	189	2	first	ORDINAL
ajfa-8148	192	1	second	ORDINAL
ajfa-8148	192	2	lee	GPE
ajfa-8148	192	3	2009	DATE
ajfa-8148	193	1	deegan &	ORG
ajfa-8148	193	2	2006	DATE
ajfa-8148	195	1	hendriksen	PERSON
ajfa-8148	195	2	1982	DATE
ajfa-8148	197	1	2007	DATE
ajfa-8148	198	1	6	CARDINAL
ajfa-8148	201	1	asian	NORP
ajfa-8148	201	2	finance & accounting	ORG
ajfa-8148	201	3	1946-052x 2016	MONEY
ajfa-8148	201	4	8	CARDINAL
ajfa-8148	201	5	1	CARDINAL
ajfa-8148	201	6	32	CARDINAL
ajfa-8148	202	1	1929	DATE
ajfa-8148	202	2	us	GPE
ajfa-8148	203	1	1934	DATE
ajfa-8148	203	2	sec	ORG
ajfa-8148	205	1	1936	DATE
ajfa-8148	206	1	first	ORDINAL
ajfa-8148	206	2	1933	DATE
ajfa-8148	206	3	sutton	GPE
ajfa-8148	206	4	2011	DATE
ajfa-8148	207	1	1957	DATE
ajfa-8148	207	2	1981	DATE
ajfa-8148	208	1	1957–1964	DATE
ajfa-8148	214	1	the 1960s	DATE
ajfa-8148	214	2	those days	DATE
ajfa-8148	214	3	gore	PERSON
ajfa-8148	214	4	1992	DATE
ajfa-8148	215	1	moonitz	PERSON
ajfa-8148	215	2	1961	DATE
ajfa-8148	215	3	1	CARDINAL
ajfa-8148	215	4	dennis	NORP
ajfa-8148	215	5	2014	DATE
ajfa-8148	216	1	7	CARDINAL
ajfa-8148	216	2	1965	DATE
ajfa-8148	216	3	paul grady	PERSON
ajfa-8148	217	1	moore	PERSON
ajfa-8148	217	2	1938	DATE
ajfa-8148	217	3	littleton	PERSON
ajfa-8148	217	4	1940	DATE
ajfa-8148	218	1	ten	CARDINAL
ajfa-8148	219	1	grady	PERSON
ajfa-8148	219	2	chatfield, 1996	ORG
ajfa-8148	220	1	a year later	DATE
ajfa-8148	221	1	asobat	PERSON
ajfa-8148	221	2	1966	DATE
ajfa-8148	221	3	2006	DATE
ajfa-8148	222	1	grady	PERSON
ajfa-8148	222	2	1965	DATE
ajfa-8148	223	1	grady	PERSON
ajfa-8148	223	2	littleton	PERSON
ajfa-8148	224	1	paton	PERSON
ajfa-8148	224	2	littleton	PERSON
ajfa-8148	224	3	1940	DATE
ajfa-8148	224	4	1995	DATE
ajfa-8148	225	1	asobat	PERSON
ajfa-8148	225	2	1966	DATE
ajfa-8148	225	3	sutton	GPE
ajfa-8148	225	4	2011	DATE
ajfa-8148	226	1	1966	DATE
ajfa-8148	228	1	1992	DATE
ajfa-8148	228	2	first	ORDINAL
ajfa-8148	229	1	littleton	PERSON
ajfa-8148	229	2	1953	DATE
ajfa-8148	229	3	asian journal of finance & accounting	ORG
ajfa-8148	229	4	1946-052x 2016	MONEY
ajfa-8148	229	5	8	CARDINAL
ajfa-8148	229	6	1	CARDINAL
ajfa-8148	229	7	33	DATE
ajfa-8148	229	8	1966	DATE
ajfa-8148	230	1	prior to 1970s	DATE
ajfa-8148	230	2	american	NORP
ajfa-8148	230	3	british	NORP
ajfa-8148	235	1	collis et al	GPE
ajfa-8148	235	2	2012	DATE
ajfa-8148	237	1	3	CARDINAL
ajfa-8148	237	2	1962	DATE
ajfa-8148	237	3	1973	DATE
ajfa-8148	238	1	4	CARDINAL
ajfa-8148	238	2	1970	DATE
ajfa-8148	238	3	graham	PERSON
ajfa-8148	238	4	2012	DATE
ajfa-8148	240	1	fasb	ORG
ajfa-8148	241	1	graham	PERSON
ajfa-8148	241	2	2012	DATE
ajfa-8148	250	1	1992	DATE
ajfa-8148	251	1	dennis	PERSON
ajfa-8148	251	2	2014	DATE
ajfa-8148	255	1	asian	NORP
ajfa-8148	255	2	finance & accounting	ORG
ajfa-8148	255	3	1946-052x 2016	MONEY
ajfa-8148	255	4	8	CARDINAL
ajfa-8148	255	5	1	CARDINAL
ajfa-8148	255	6	34	DATE
ajfa-8148	257	1	premises	LOC
ajfa-8148	259	1	dennis	NORP
ajfa-8148	259	2	2014	DATE
ajfa-8148	261	1	1992	DATE
ajfa-8148	266	1	dennis	NORP
ajfa-8148	266	2	2014	DATE
ajfa-8148	267	1	7	CARDINAL
ajfa-8148	272	1	first	ORDINAL
ajfa-8148	274	1	the early years	DATE
ajfa-8148	276	1	a few years	DATE
ajfa-8148	283	1	riahi-belkaoui	PERSON
ajfa-8148	283	2	1981	DATE
ajfa-8148	284	1	littleton	PERSON
ajfa-8148	284	2	asian	NORP
ajfa-8148	284	3	finance & accounting	ORG
ajfa-8148	284	4	1946-052x 2016	MONEY
ajfa-8148	284	5	8	CARDINAL
ajfa-8148	284	6	1	CARDINAL
ajfa-8148	284	7	35	DATE
ajfa-8148	284	8	two	CARDINAL
ajfa-8148	301	1	1936	DATE
ajfa-8148	302	1	new york	GPE
ajfa-8148	304	1	1977	DATE
ajfa-8148	305	1	evanston	GPE
ajfa-8148	306	1	babbie	PERSON
ajfa-8148	306	2	2014	DATE
ajfa-8148	308	1	6th	ORDINAL
ajfa-8148	309	1	wadsworth	ORG
ajfa-8148	309	2	cengage learning	ORG
ajfa-8148	309	3	b.	GPE
ajfa-8148	309	4	2007	DATE
ajfa-8148	311	1	bernard	PERSON
ajfa-8148	311	2	h.r.	GPE
ajfa-8148	311	3	2011	DATE
ajfa-8148	313	1	5th	ORDINAL
ajfa-8148	314	1	alta mira	ORG
ajfa-8148	315	1	r. j.	PERSON
ajfa-8148	315	2	1966	DATE
ajfa-8148	317	1	new jersey	GPE
ajfa-8148	318	1	prentice-hal chatfield	ORG
ajfa-8148	318	2	m. (1996	PERSON
ajfa-8148	320	1	new york	GPE
ajfa-8148	320	2	garland	ORG
ajfa-8148	321	1	asian	NORP
ajfa-8148	321	2	finance & accounting	ORG
ajfa-8148	321	3	1946-052x 2016	MONEY
ajfa-8148	321	4	8	CARDINAL
ajfa-8148	321	5	1	CARDINAL
ajfa-8148	321	6	36	CARDINAL
ajfa-8148	321	7	collis	GPE
ajfa-8148	321	8	j., holt	ORG
ajfa-8148	321	9	a., & hussey	ORG
ajfa-8148	321	10	r.	PERSON
ajfa-8148	321	11	2012	DATE
ajfa-8148	323	1	2nd	ORDINAL
ajfa-8148	324	1	new york	GPE
ajfa-8148	324	2	palgrave macmillan	PERSON
ajfa-8148	325	1	deegan	PERSON
ajfa-8148	325	2	2011	DATE
ajfa-8148	327	1	2nd	ORDINAL
ajfa-8148	328	1	mcgraw-hill	ORG
ajfa-8148	329	1	deegan, c., & unerman	ORG
ajfa-8148	329	2	j. (	PERSON
ajfa-8148	329	3	2006	DATE
ajfa-8148	330	1	european	NORP
ajfa-8148	331	1	mcgraw hill.	ORG
ajfa-8148	332	1	dennis	GPE
ajfa-8148	332	2	i.	PERSON
ajfa-8148	332	3	2014	DATE
ajfa-8148	334	1	new york	GPE
ajfa-8148	335	1	routledge	ORG
ajfa-8148	335	2	taylor & francis	ORG
ajfa-8148	336	1	lee	PERSON
ajfa-8148	336	2	t.a.	GPE
ajfa-8148	336	3	2009	DATE
ajfa-8148	338	1	j.r. edwards	GPE
ajfa-8148	338	2	& s.p. walker	ORG
ajfa-8148	338	3	140	CARDINAL
ajfa-8148	339	1	london	GPE
ajfa-8148	339	2	http://dx.doi.org/10.1080/09585200903246817 goddard	PERSON
ajfa-8148	339	3	w. & melville	ORG
ajfa-8148	339	4	s.	PERSON
ajfa-8148	339	5	2004	DATE
ajfa-8148	341	1	2nd	ORDINAL
ajfa-8148	342	1	blackwell publishing	ORG
ajfa-8148	343	1	j., hodgson, a.	PERSON
ajfa-8148	343	2	2010	DATE
ajfa-8148	345	1	7th	ORDINAL
ajfa-8148	346	1	wiley	PERSON
ajfa-8148	347	1	isbn	PERSON
ajfa-8148	347	2	978	CARDINAL
ajfa-8148	347	3	gore	PERSON
ajfa-8148	347	4	1992	DATE
ajfa-8148	348	1	fasb	ORG
ajfa-8148	349	1	1973-1985	DATE
ajfa-8148	350	1	manchester	ORG
ajfa-8148	350	2	angleterre	ORG
ajfa-8148	350	3	manchester university press	ORG
ajfa-8148	351	1	graham	PERSON
ajfa-8148	351	2	l., & carmichael	ORG
ajfa-8148	351	3	d.	GPE
ajfa-8148	351	4	2012	DATE
ajfa-8148	353	1	12th	ORDINAL
ajfa-8148	354	1	hoboken	GPE
ajfa-8148	354	2	n.j	GPE
ajfa-8148	355	1	john wiley &	ORG
ajfa-8148	356	1	iselin	PERSON
ajfa-8148	356	2	e. r.	PERSON
ajfa-8148	356	3	1971	DATE
ajfa-8148	358	1	st. lucia:	PERSON
ajfa-8148	358	2	university of queensland	ORG
ajfa-8148	359	1	krivogorsky	PERSON
ajfa-8148	359	2	2011	DATE
ajfa-8148	360	1	european	NORP
ajfa-8148	361	1	new york	GPE
ajfa-8148	362	1	littleton	PERSON
ajfa-8148	362	2	a. c.	PERSON
ajfa-8148	362	3	1953	DATE
ajfa-8148	365	1	5	CARDINAL
ajfa-8148	365	2	sarasota	GPE
ajfa-8148	365	3	florida	GPE
ajfa-8148	365	4	american accounting association	ORG
ajfa-8148	366	1	lodico	PERSON
ajfa-8148	366	2	m.g.	GPE
ajfa-8148	366	3	spaulding	GPE
ajfa-8148	366	4	d.t.	GPE
ajfa-8148	366	5	g.h.	GPE
ajfa-8148	366	6	2010	DATE
ajfa-8148	368	1	2nd	ORDINAL
ajfa-8148	369	1	wiley	PERSON
ajfa-8148	370	1	r.	PERSON
ajfa-8148	370	2	1995	DATE
ajfa-8148	373	1	westport	PERSON
ajfa-8148	373	2	304	CARDINAL
ajfa-8148	374	1	2008	DATE
ajfa-8148	375	1	two hundred years	DATE
ajfa-8148	375	2	the beginning of the nineteenth century	DATE
ajfa-8148	375	3	the beginning of the twenty-first century	DATE
ajfa-8148	376	1	london	GPE
ajfa-8148	377	1	moonitz	PERSON
ajfa-8148	377	2	m.	PERSON
ajfa-8148	377	3	1961	DATE
ajfa-8148	379	1	1	CARDINAL
ajfa-8148	379	2	new york	GPE
ajfa-8148	379	3	aicpa	GPE
ajfa-8148	380	1	asian journal of finance & accounting	ORG
ajfa-8148	380	2	1946-052x 2016	MONEY
ajfa-8148	380	3	8	CARDINAL
ajfa-8148	380	4	1	CARDINAL
ajfa-8148	380	5	37 neuman	PERSON
ajfa-8148	380	6	w.l.	ORG
ajfa-8148	380	7	2003	DATE
ajfa-8148	381	1	allyn	PERSON
ajfa-8148	382	1	r. (	PERSON
ajfa-8148	382	2	2008	DATE
ajfa-8148	384	1	juta & company ltd.	ORG
ajfa-8148	384	2	za	PERSON
ajfa-8148	384	3	riahi-belkaoui	PERSON
ajfa-8148	384	4	a.	PERSON
ajfa-8148	384	5	1981	DATE
ajfa-8148	386	1	new york	GPE
ajfa-8148	386	2	harcourt	GPE
ajfa-8148	387	1	riahi-belkaoui	PERSON
ajfa-8148	387	2	a.	PERSON
ajfa-8148	387	3	2004	DATE
ajfa-8148	389	1	5th	ORDINAL
ajfa-8148	390	1	london	GPE
ajfa-8148	390	2	thomson	ORG
ajfa-8148	391	1	roslender	NORP
ajfa-8148	391	2	r.	PERSON
ajfa-8148	391	3	1992	DATE
ajfa-8148	393	1	london	GPE
ajfa-8148	394	1	saghafi, a.	PERSON
ajfa-8148	394	2	2014	DATE
ajfa-8148	396	1	3rd	ORDINAL
ajfa-8148	397	1	iranian	NORP
ajfa-8148	398	1	salmon	NORP
ajfa-8148	398	2	m.h.	GPE
ajfa-8148	398	3	1992	DATE
ajfa-8148	400	1	m.h.	GPE
ajfa-8148	400	2	j. earman	PERSON
ajfa-8148	400	3	c. glymour	PERSON
ajfa-8148	400	4	j.g. lennox	PERSON
ajfa-8148	400	5	p. machamer	PERSON
ajfa-8148	400	6	mcguire	PERSON
ajfa-8148	400	7	j.d. norton	PERSON
ajfa-8148	400	8	w.c. salmon & k.f.	ORG
ajfa-8148	401	1	404	CARDINAL
ajfa-8148	402	1	indianapolis	GPE
ajfa-8148	402	2	hackett	PERSON
ajfa-8148	403	1	snieder	PERSON
ajfa-8148	403	2	r., & larner	ORG
ajfa-8148	403	3	k.	PERSON
ajfa-8148	403	4	2009	DATE
ajfa-8148	404	1	cambridge university press	ORG
ajfa-8148	405	1	http://dx.doi.org/10.1017/cbo9780511816543 sutton	PERSON
ajfa-8148	405	2	2011	DATE
ajfa-8148	407	1	victoria university	ORG
ajfa-8148	407	2	wellington	GPE
ajfa-8148	409	1	q.	PERSON
ajfa-8148	409	2	2007	DATE
ajfa-8148	412	1	30	CARDINAL
ajfa-8148	413	1	watts	GPE
ajfa-8148	413	2	r.l.	GPE
ajfa-8148	413	3	& zimmerman	ORG
ajfa-8148	413	4	j.l.	GPE
ajfa-8148	413	5	1986	DATE
ajfa-8148	415	1	englewood cliffs	GPE
ajfa-8148	415	2	nj	ORG
ajfa-8148	415	3	prentice-hall	ORG
ajfa-8148	416	1	wilson	PERSON
ajfa-8148	416	2	j. (	PERSON
ajfa-8148	416	3	2010	DATE
ajfa-8148	419	1	j.j.	PERSON
ajfa-8148	419	2	2006	DATE
ajfa-8148	422	1	http://dx.doi.org/10.1016/j.aos.2005.12.005	ORG
ajfa-8148	422	2	first	ORDINAL
ajfa-8148	423	1	http://creativecommons.org/licenses/by/3.0/	ORG