id	sid	eid	entity	type
ajfa-8493	1	1	microsoft	ORG
ajfa-8493	1	2	8493-30786	DATE
ajfa-8493	1	3	asian	NORP
ajfa-8493	1	4	finance & accounting	ORG
ajfa-8493	1	5	1946-052x 2015	MONEY
ajfa-8493	1	6	7	CARDINAL
ajfa-8493	1	7	2	CARDINAL
ajfa-8493	1	8	economics &muamalat university sains islam	ORG
ajfa-8493	1	9	malaysia	GPE
ajfa-8493	1	10	60-16-796	CARDINAL
ajfa-8493	2	1	nurhidayahbintilaili	ORG
ajfa-8493	2	2	faculty of economics &muamalat	ORG
ajfa-8493	2	3	university sains islam	ORG
ajfa-8493	2	4	malaysia	GPE
ajfa-8493	2	5	60-12	CARDINAL
ajfa-8493	2	6	1203e	DATE
ajfa-8493	2	7	drkhairil f. bin khairi	PERSON
ajfa-8493	2	8	faculty of economics & muamalat university sains islam	ORG
ajfa-8493	2	9	malaysia	GPE
ajfa-8493	2	10	60-17	CARDINAL
ajfa-8493	2	11	khairil@usim.edu.my	ORG
ajfa-8493	2	12	2015	DATE
ajfa-8493	2	13	nov23	ORG
ajfa-8493	2	14	2015	DATE
ajfa-8493	2	15	december 1,	DATE
ajfa-8493	2	16	2015	DATE
ajfa-8493	2	17	2002	DATE
ajfa-8493	2	18	2026	CARDINAL
ajfa-8493	4	1	over 12 months	DATE
ajfa-8493	5	1	capital wacc	ORG
ajfa-8493	5	2	asian journal of finance & accounting	ORG
ajfa-8493	5	3	1946-052x 2015	MONEY
ajfa-8493	5	4	7	CARDINAL
ajfa-8493	5	5	2	CARDINAL
ajfa-8493	5	6	2	CARDINAL
ajfa-8493	6	1	wacc	GPE
ajfa-8493	7	1	asian	NORP
ajfa-8493	7	2	finance & accounting	ORG
ajfa-8493	7	3	1946-052x 2015	MONEY
ajfa-8493	7	4	7	CARDINAL
ajfa-8493	7	5	2	CARDINAL
ajfa-8493	7	6	3 1	DATE
ajfa-8493	10	1	the end of 2015	DATE
ajfa-8493	11	1	all above 12 months	DATE
ajfa-8493	13	1	han	NORP
ajfa-8493	13	2	iasb	ORG
ajfa-8493	13	3	leslie seidman	PERSON
ajfa-8493	13	4	fasb	ORG
ajfa-8493	13	5	2013).lease	CARDINAL
ajfa-8493	15	1	2010	DATE
ajfa-8493	15	2	de villiers	PERSON
ajfa-8493	15	3	middelberg	PERSON
ajfa-8493	15	4	2013	DATE
ajfa-8493	17	1	han	ORG
ajfa-8493	17	2	2010	DATE
ajfa-8493	18	1	secondly	ORDINAL
ajfa-8493	18	2	jordan	GPE
ajfa-8493	18	3	90%	PERCENT
ajfa-8493	18	4	the royal jordanian airlines	ORG
ajfa-8493	18	5	thirty	CARDINAL
ajfa-8493	19	1	section 2	LAW
ajfa-8493	20	1	section 3	LAW
ajfa-8493	21	1	section 3.conclusion	LAW
ajfa-8493	21	2	asian journal of finance & accounting	ORG
ajfa-8493	21	3	1946-052x 2015	MONEY
ajfa-8493	21	4	7	CARDINAL
ajfa-8493	21	5	2	CARDINAL
ajfa-8493	21	6	4	CARDINAL
ajfa-8493	21	7	section 4. 2	LAW
ajfa-8493	21	8	four	CARDINAL
ajfa-8493	21	9	2000a,2000b	CARDINAL
ajfa-8493	21	10	ely, 1995	ORG
ajfa-8493	21	11	imhoff jr	PERSON
ajfa-8493	21	12	wright	PERSON
ajfa-8493	21	13	1993	DATE
ajfa-8493	22	1	first	ORDINAL
ajfa-8493	22	2	jr et al	PERSON
ajfa-8493	22	3	1993	DATE
ajfa-8493	23	1	52	CARDINAL
ajfa-8493	23	2	29	CARDINAL
ajfa-8493	23	3	1984-1990	DATE
ajfa-8493	24	1	40%	PERCENT
ajfa-8493	30	1	modigliani	ORG
ajfa-8493	30	2	miller	ORG
ajfa-8493	30	3	1958	DATE
ajfa-8493	30	4	han	NORP
ajfa-8493	30	5	2010	DATE
ajfa-8493	30	6	han	NORP
ajfa-8493	30	7	2010	DATE
ajfa-8493	32	1	wilkins	ORG
ajfa-8493	32	2	zimmer, 1983	ORG
ajfa-8493	32	3	standard & poor's	ORG
ajfa-8493	32	4	2008	DATE
ajfa-8493	32	5	2008	DATE
ajfa-8493	32	6	han	GPE
ajfa-8493	32	7	2010	DATE
ajfa-8493	34	1	gouws	ORG
ajfa-8493	34	2	2012	DATE
ajfa-8493	36	1	beattie et al.	PERSON
ajfa-8493	36	2	2000a	DATE
ajfa-8493	36	3	bowman, 1980	ORG
ajfa-8493	36	4	ely, 1995	ORG
ajfa-8493	36	5	jr et al.	PERSON
ajfa-8493	36	6	1993	DATE
ajfa-8493	38	1	edwards, & goodacre	ORG
ajfa-8493	38	2	1998	DATE
ajfa-8493	38	3	bostwick	PERSON
ajfa-8493	38	4	& o'keefe, 2013	ORG
ajfa-8493	38	5	branswijck, longueville, & everaert,	ORG
ajfa-8493	38	6	2011	DATE
ajfa-8493	38	7	de villiers & middelberg	ORG
ajfa-8493	38	8	2013	DATE
ajfa-8493	38	9	duke	ORG
ajfa-8493	38	10	hsieh, & su	ORG
ajfa-8493	38	11	2009	DATE
ajfa-8493	38	12	ely, 1995	ORG
ajfa-8493	38	13	moya, & orgaz	ORG
ajfa-8493	38	14	2013	DATE
ajfa-8493	38	15	grossman & grossman	ORG
ajfa-8493	38	16	2010	DATE
ajfa-8493	38	17	wright	PERSON
ajfa-8493	38	18	1991	DATE
ajfa-8493	38	19	kilpatrick & wilburn	ORG
ajfa-8493	38	20	2011	DATE
ajfa-8493	38	21	lückerath-rovers & eindhoven	ORG
ajfa-8493	38	22	2007	DATE
ajfa-8493	38	23	asian	NORP
ajfa-8493	38	24	finance & accounting	ORG
ajfa-8493	38	25	1946-052x 2015	MONEY
ajfa-8493	38	26	7	CARDINAL
ajfa-8493	38	27	2	CARDINAL
ajfa-8493	38	28	5	CARDINAL
ajfa-8493	39	1	han	NORP
ajfa-8493	39	2	2010	DATE
ajfa-8493	42	1	the next four years	DATE
ajfa-8493	42	2	the next years	DATE
ajfa-8493	44	1	altamuro	ORG
ajfa-8493	44	2	johnston, pandit	ORG
ajfa-8493	44	3	2012	DATE
ajfa-8493	46	1	2008	DATE
ajfa-8493	47	1	schneider	PERSON
ajfa-8493	47	2	mccarthy	PERSON
ajfa-8493	47	3	2012	DATE
ajfa-8493	48	1	two	CARDINAL
ajfa-8493	48	2	one	CARDINAL
ajfa-8493	48	3	capital wacc	ORG
ajfa-8493	49	1	2013)he	TIME
ajfa-8493	49	2	american	NORP
ajfa-8493	49	3	obligations".zhao	ORG
ajfa-8493	49	4	five	CARDINAL
ajfa-8493	49	5	zhao	PERSON
ajfa-8493	50	1	zhao	PERSON
ajfa-8493	50	2	four	CARDINAL
ajfa-8493	50	3	first	ORDINAL
ajfa-8493	51	1	zhao	PERSON
ajfa-8493	51	2	three	CARDINAL
ajfa-8493	53	1	asian	NORP
ajfa-8493	53	2	finance & accounting	ORG
ajfa-8493	53	3	1946-052x 2015	MONEY
ajfa-8493	54	1	7	CARDINAL
ajfa-8493	54	2	2	CARDINAL
ajfa-8493	56	1	han	ORG
ajfa-8493	56	2	2010	DATE
ajfa-8493	57	1	wacc	PERSON
ajfa-8493	58	1	schneider et al	PERSON
ajfa-8493	59	1	2012	DATE
ajfa-8493	59	2	jordanian	NORP
ajfa-8493	60	1	3	CARDINAL
ajfa-8493	60	2	wacc	PERSON
ajfa-8493	61	1	all above 12 months	DATE
ajfa-8493	61	2	only two	CARDINAL
ajfa-8493	62	1	the rj financial	ORG
ajfa-8493	62	2	the previous 13	DATE
ajfa-8493	64	1	1	CARDINAL
ajfa-8493	64	2	30	CARDINAL
ajfa-8493	64	3	monthly	DATE
ajfa-8493	64	4	the beginning of the month	DATE
ajfa-8493	64	5	months	DATE
ajfa-8493	65	1	about 20 years	DATE
ajfa-8493	65	2	12 years	DATE
ajfa-8493	66	1	asian journal of finance & accounting	ORG
ajfa-8493	66	2	1946-052x 2015	MONEY
ajfa-8493	66	3	7	CARDINAL
ajfa-8493	66	4	2	CARDINAL
ajfa-8493	66	5	30	CARDINAL
ajfa-8493	66	6	wacc =	PERSON
ajfa-8493	69	1	1	CARDINAL
ajfa-8493	72	1	three	CARDINAL
ajfa-8493	72	2	qty end-date	DATE
ajfa-8493	72	3	monthly	DATE
ajfa-8493	73	1	yearly	DATE
ajfa-8493	73	2	1	CARDINAL
ajfa-8493	73	3	2	CARDINAL
ajfa-8493	73	4	08-09	DATE
ajfa-8493	73	5	40184877 30049311	DATE
ajfa-8493	73	6	3	CARDINAL
ajfa-8493	73	7	05-29	DATE
ajfa-8493	73	8	2014-12-31	DATE
ajfa-8493	73	9	2930904 33998486	DATE
ajfa-8493	73	10	4	CARDINAL
ajfa-8493	73	11	2003-07-29	DATE
ajfa-8493	73	12	2014-12-31	DATE
ajfa-8493	73	13	137	CARDINAL
ajfa-8493	73	14	33508390	DATE
ajfa-8493	73	15	25561740	DATE
ajfa-8493	73	16	2211720	DATE
ajfa-8493	73	17	1720596970 17449097	DATE
ajfa-8493	73	18	6	CARDINAL
ajfa-8493	73	19	10-30 2018-	PERCENT
ajfa-8493	73	20	38922316 30690416	DATE
ajfa-8493	73	21	7	CARDINAL
ajfa-8493	73	22	2009-02-20 2019-02-20	DATE
ajfa-8493	73	23	42604852	DATE
ajfa-8493	73	24	8	CARDINAL
ajfa-8493	73	25	9	CARDINAL
ajfa-8493	73	26	a320-232	PRODUCT
ajfa-8493	73	27	11	CARDINAL
ajfa-8493	73	28	10	CARDINAL
ajfa-8493	73	29	a320-232	PRODUCT
ajfa-8493	73	30	11	CARDINAL
ajfa-8493	73	31	a320-232	PRODUCT
ajfa-8493	73	32	283,088	CARDINAL
ajfa-8493	73	33	283,088	CARDINAL
ajfa-8493	73	34	20400944	DATE
ajfa-8493	73	35	17591280 12	DATE
ajfa-8493	73	36	a320-232	PRODUCT
ajfa-8493	73	37	18399886 13	DATE
ajfa-8493	73	38	a320-232	PRODUCT
ajfa-8493	73	39	3408600 20460939	DATE
ajfa-8493	73	40	17746451	DATE
ajfa-8493	73	41	14	CARDINAL
ajfa-8493	73	42	a320-232	PRODUCT
ajfa-8493	73	43	2012-11-20 2018-11-20	DATE
ajfa-8493	73	44	288,700	CARDINAL
ajfa-8493	73	45	18041551	DATE
ajfa-8493	73	46	15	CARDINAL
ajfa-8493	73	47	a321-231	PRODUCT
ajfa-8493	73	48	479,781	CARDINAL
ajfa-8493	73	49	34560006	DATE
ajfa-8493	73	50	16	CARDINAL
ajfa-8493	73	51	a321-231	PRODUCT
ajfa-8493	73	52	17	CARDINAL
ajfa-8493	73	53	a321-231	PRODUCT
ajfa-8493	73	54	18	CARDINAL
ajfa-8493	73	55	a321-231	ORG
ajfa-8493	73	56	2012-06-15	DATE
ajfa-8493	73	57	35130285	TIME
ajfa-8493	73	58	1 2006-11-30	DATE
ajfa-8493	73	59	2014-11	DATE
ajfa-8493	73	60	2761464	DATE
ajfa-8493	73	61	22106843 18387901	DATE
ajfa-8493	73	62	1	CARDINAL
ajfa-8493	73	63	2007-02-03 2015-02-03 96	DATE
ajfa-8493	73	64	1	CARDINAL
ajfa-8493	73	65	2007-07-01 2015-07-01	DATE
ajfa-8493	73	66	19242725	DATE
ajfa-8493	73	67	22	CARDINAL
ajfa-8493	73	68	1 2010-11-11	DATE
ajfa-8493	73	69	231700 2780400	DATE
ajfa-8493	73	70	18514298	DATE
ajfa-8493	73	71	23	CARDINAL
ajfa-8493	73	72	a330-223	ORG
ajfa-8493	73	73	05-21	DATE
ajfa-8493	73	74	2014-12-31	DATE
ajfa-8493	73	75	29760179	DATE
ajfa-8493	73	76	24	CARDINAL
ajfa-8493	73	77	2015-01-31	DATE
ajfa-8493	73	78	30248391	DATE
ajfa-8493	73	79	25	CARDINAL
ajfa-8493	73	80	a330-223	ORG
ajfa-8493	73	81	2011-08-01 2017-01-31	DATE
ajfa-8493	73	82	7956858 43817218	DATE
ajfa-8493	73	83	38549055	DATE
ajfa-8493	73	84	26	CARDINAL
ajfa-8493	73	85	08	CARDINAL
ajfa-8493	73	86	10048560 120637781 90913697 27	DATE
ajfa-8493	73	87	1	CARDINAL
ajfa-8493	73	88	2014-09	DATE
ajfa-8493	73	89	137542142 103629391 28	DATE
ajfa-8493	73	90	10-01	CARDINAL
ajfa-8493	73	91	29	CARDINAL
ajfa-8493	73	92	1	CARDINAL
ajfa-8493	73	93	11	CARDINAL
ajfa-8493	73	94	142854699 107631779 30	DATE
ajfa-8493	73	95	1 2014-11	DATE
ajfa-8493	73	96	105684672	DATE
ajfa-8493	73	97	asian journal of finance & accounting	ORG
ajfa-8493	73	98	1946-052x 2015	MONEY
ajfa-8493	73	99	7	CARDINAL
ajfa-8493	73	100	2	CARDINAL
ajfa-8493	74	1	wacc =	PERSON
ajfa-8493	79	1	2	CARDINAL
ajfa-8493	79	2	the past 13 years	DATE
ajfa-8493	79	3	4%5%	PERCENT
ajfa-8493	80	1	5%	PERCENT
ajfa-8493	83	1	jordan government treasury	ORG
ajfa-8493	83	2	2010-2015	DATE
ajfa-8493	83	3	amman stock exchange	ORG
ajfa-8493	84	1	5.5%	PERCENT
ajfa-8493	85	1	lee	PERSON
ajfa-8493	85	2	2012	DATE
ajfa-8493	85	3	462	CARDINAL
ajfa-8493	85	4	north america	LOC
ajfa-8493	85	5	europe	LOC
ajfa-8493	85	6	asia	LOC
ajfa-8493	85	7	0.77	CARDINAL
ajfa-8493	88	1	5.5%	PERCENT
ajfa-8493	88	2	0.77 ∗(12.5%	PERCENT
ajfa-8493	88	3	5.5%	PERCENT
ajfa-8493	89	1	10.89%.for	CARDINAL
ajfa-8493	90	1	1	CARDINAL
ajfa-8493	91	1	0.022%	PERCENT
ajfa-8493	91	2	jordanian	NORP
ajfa-8493	91	3	2013	DATE
ajfa-8493	92	1	1 − 0.20	QUANTITY
ajfa-8493	92	2	0.018	CARDINAL
ajfa-8493	93	1	2	CARDINAL
ajfa-8493	93	2	wacc	PERSON
ajfa-8493	93	3	wacc	GPE
ajfa-8493	94	1	asian journal of finance & accounting	ORG
ajfa-8493	94	2	1946-052x 2015	MONEY
ajfa-8493	94	3	7	CARDINAL
ajfa-8493	94	4	2	CARDINAL
ajfa-8493	94	5	2	CARDINAL
ajfa-8493	94	6	wacc	PERSON
ajfa-8493	94	7	13 years	DATE
ajfa-8493	94	8	1-t	QUANTITY
ajfa-8493	94	9	0.770	MONEY
ajfa-8493	94	10	12.5	MONEY
ajfa-8493	94	11	roe 2002 2003 2004 2005	LAW
ajfa-8493	94	12	2009	DATE
ajfa-8493	94	13	2010 2011 2012	DATE
ajfa-8493	94	14	2013 2014	DATE
ajfa-8493	94	15	-15855000	NORP
ajfa-8493	95	1	148120000	CARDINAL
ajfa-8493	95	2	126608000 99633000 128616000	DATE
ajfa-8493	95	3	d/(d+e	ORG
ajfa-8493	95	4	72.01%	PERCENT
ajfa-8493	95	5	70.27%	PERCENT
ajfa-8493	95	6	54.21%	PERCENT
ajfa-8493	95	7	41.48%	PERCENT
ajfa-8493	95	8	35.47%	PERCENT
ajfa-8493	95	9	33.79%	PERCENT
ajfa-8493	95	10	46.80%	PERCENT
ajfa-8493	95	11	42.74%	PERCENT
ajfa-8493	95	12	38.53%	PERCENT
ajfa-8493	95	13	62.62%	PERCENT
ajfa-8493	95	14	70.58%	PERCENT
ajfa-8493	95	15	91.01%	PERCENT
ajfa-8493	95	16	111.99%	PERCENT
ajfa-8493	95	17	27.99%	PERCENT
ajfa-8493	95	18	29.73%	PERCENT
ajfa-8493	95	19	45.79%	PERCENT
ajfa-8493	95	20	58.52%	PERCENT
ajfa-8493	95	21	64.53%	PERCENT
ajfa-8493	95	22	66.21%	PERCENT
ajfa-8493	95	23	53.20%	PERCENT
ajfa-8493	95	24	57.26%	PERCENT
ajfa-8493	95	25	61.47%	PERCENT
ajfa-8493	95	26	37.38%	PERCENT
ajfa-8493	95	27	29.42%	PERCENT
ajfa-8493	95	28	8.99%	PERCENT
ajfa-8493	95	29	2009	DATE
ajfa-8493	95	30	2010 2011 2012	DATE
ajfa-8493	95	31	2013 2014	DATE
ajfa-8493	95	32	62752643 85175819 89882245	DATE
ajfa-8493	95	33	103120422 43203399	DATE
ajfa-8493	95	34	5898008	DATE
ajfa-8493	95	35	58621992 104550269 97283347 89316606 121499086	DATE
ajfa-8493	95	36	148037524 234643813	DATE
ajfa-8493	95	37	299582100 332665231 352774154	DATE
ajfa-8493	95	38	685448704	DATE
ajfa-8493	95	39	184808992 201945639 221591990	DATE
ajfa-8493	95	40	224595425	DATE
ajfa-8493	95	41	437523002 470099522	DATE
ajfa-8493	95	42	801578061	PERSON
ajfa-8493	95	43	0.392	CARDINAL
ajfa-8493	95	44	0.145	MONEY
ajfa-8493	95	45	0.184	MONEY
ajfa-8493	95	46	0.196	MONEY
ajfa-8493	95	47	0.291	CARDINAL
ajfa-8493	95	48	0.317 0.518 0.439 0.398	MONEY
ajfa-8493	95	49	0.488 0.611	MONEY
ajfa-8493	95	50	31%	PERCENT
ajfa-8493	95	51	51%	PERCENT
ajfa-8493	95	52	42%	PERCENT
ajfa-8493	95	53	37%	PERCENT
ajfa-8493	95	54	45%	PERCENT
ajfa-8493	95	55	46%	PERCENT
ajfa-8493	95	56	58%	PERCENT
ajfa-8493	95	57	57%	PERCENT
ajfa-8493	95	58	60%	PERCENT
ajfa-8493	95	59	67%	PERCENT
ajfa-8493	95	60	62%	PERCENT
ajfa-8493	95	61	53%	PERCENT
ajfa-8493	95	62	83%	PERCENT
ajfa-8493	95	63	2002 2003 2004 2005	DATE
ajfa-8493	95	64	2009	DATE
ajfa-8493	95	65	2010 2011 2012	DATE
ajfa-8493	95	66	2013 2014	DATE
ajfa-8493	96	1	3.048	MONEY
ajfa-8493	96	2	3.238	MONEY
ajfa-8493	96	3	6.372	CARDINAL
ajfa-8493	96	4	6.694	MONEY
ajfa-8493	96	5	3.204	CARDINAL
ajfa-8493	96	6	0.978	ORG
ajfa-8493	96	7	0.018	CARDINAL
ajfa-8493	96	8	0.018	CARDINAL
ajfa-8493	96	9	0.013	CARDINAL
ajfa-8493	96	10	0.010	MONEY
ajfa-8493	96	11	0.020	CARDINAL
ajfa-8493	96	12	3.060	CARDINAL
ajfa-8493	96	13	4.996 6.380	MONEY
ajfa-8493	96	14	3.164	CARDINAL
ajfa-8493	96	15	3.674	MONEY
ajfa-8493	96	16	3.084	MONEY
ajfa-8493	96	17	3.884	MONEY
ajfa-8493	96	18	0.018	CARDINAL
ajfa-8493	96	19	0.018	TIME
ajfa-8493	96	20	0.007	CARDINAL
ajfa-8493	96	21	0.003	MONEY
ajfa-8493	96	22	0.003	CARDINAL
ajfa-8493	96	23	0.040 0.040 0.040 0.040 0.040 0.040 0.040 0.040 0.040 0.040 0.040 0.040 0.040	QUANTITY
ajfa-8493	96	24	0.013	CARDINAL
ajfa-8493	96	25	3.183	CARDINAL
ajfa-8493	96	26	3.697	MONEY
ajfa-8493	96	27	4.150	MONEY
ajfa-8493	96	28	3.689	CARDINAL
ajfa-8493	99	1	0.032 0.031 0.030	QUANTITY
ajfa-8493	100	1	1	CARDINAL
ajfa-8493	100	2	the period 2002-2014	DATE
ajfa-8493	101	1	2004-2010	DATE
ajfa-8493	101	2	2010-2014)shows	DATE
ajfa-8493	102	1	2	CARDINAL
ajfa-8493	102	2	2005-2010	DATE
ajfa-8493	102	3	2	CARDINAL
ajfa-8493	102	4	wacc	PERSON
ajfa-8493	102	5	the same period (2005-2010	DATE
ajfa-8493	102	6	10.89%	PERCENT
ajfa-8493	102	7	0.022%	PERCENT
ajfa-8493	103	1	asian journal of finance & accounting	ORG
ajfa-8493	103	2	1946-052x 2015	MONEY
ajfa-8493	103	3	7	CARDINAL
ajfa-8493	103	4	2	CARDINAL
ajfa-8493	103	5	1.capital	ORG
ajfa-8493	103	6	3	CARDINAL
ajfa-8493	104	1	beattie et al.	PERSON
ajfa-8493	104	2	2000a	DATE
ajfa-8493	104	3	2000b	DATE
ajfa-8493	104	4	ely, 1995	ORG
ajfa-8493	104	5	jr et al	PERSON
ajfa-8493	105	1	1993	DATE
ajfa-8493	105	2	40%	PERCENT
ajfa-8493	105	3	2002-2014	DATE
ajfa-8493	106	1	3	CARDINAL
ajfa-8493	107	1	3	CARDINAL
ajfa-8493	108	1	2002 2	DATE
ajfa-8493	108	2	2003 4	DATE
ajfa-8493	108	3	102312639 -1923164 2004 4	DATE
ajfa-8493	108	4	2006 6 121443518 114708247	DATE
ajfa-8493	108	5	2007	DATE
ajfa-8493	108	6	8 147809282 138954486 -8854797 2008	DATE
ajfa-8493	108	7	12 234403305	TIME
ajfa-8493	108	8	223319648 -11083658 2009 14 266298221 251380002	DATE
ajfa-8493	108	9	2010	DATE
ajfa-8493	108	10	17 298970207 280992522	DATE
ajfa-8493	108	11	2011	DATE
ajfa-8493	108	12	20 332204911 311925629 -20279282 2012	DATE
ajfa-8493	108	13	352529389 331026278 -21503110	DATE
ajfa-8493	108	14	2013 25	DATE
ajfa-8493	108	15	247446073 -20428012	PERCENT
ajfa-8493	108	16	2014 22	DATE
ajfa-8493	108	17	2	CARDINAL
ajfa-8493	108	18	the royal jordanian airlines ad.wacc	ORG
ajfa-8493	109	1	2	CARDINAL
ajfa-8493	109	2	wacc	PERSON
ajfa-8493	109	3	adj.wacc	PERSON
ajfa-8493	110	1	2008	DATE
ajfa-8493	110	2	20%	PERCENT
ajfa-8493	111	1	0.00%	PERCENT
ajfa-8493	111	2	50.00%	PERCENT
ajfa-8493	111	3	100.00%	PERCENT
ajfa-8493	111	4	150.00%	PERCENT
ajfa-8493	111	5	2002 2003 2004 2005	DATE
ajfa-8493	111	6	2009	DATE
ajfa-8493	111	7	2010 2011 2012	DATE
ajfa-8493	111	8	2013 2014	DATE
ajfa-8493	111	9	asian	NORP
ajfa-8493	111	10	finance & accounting	ORG
ajfa-8493	111	11	1946-052x 2015	MONEY
ajfa-8493	112	1	7	CARDINAL
ajfa-8493	112	2	2	CARDINAL
ajfa-8493	112	3	11	CARDINAL
ajfa-8493	112	4	2	CARDINAL
ajfa-8493	112	5	wacc	PERSON
ajfa-8493	112	6	ad.wacc	GPE
ajfa-8493	112	7	3	CARDINAL
ajfa-8493	112	8	wacc	GPE
ajfa-8493	112	9	three	CARDINAL
ajfa-8493	112	10	1	CARDINAL
ajfa-8493	112	11	31%	PERCENT
ajfa-8493	112	12	2002	DATE
ajfa-8493	112	13	85%	PERCENT
ajfa-8493	112	14	2014	DATE
ajfa-8493	113	1	2	CARDINAL
ajfa-8493	113	2	3	CARDINAL
ajfa-8493	114	1	the year 2014	DATE
ajfa-8493	115	1	wacc	GPE
ajfa-8493	115	2	zhao	PERSON
ajfa-8493	115	3	2013	DATE
ajfa-8493	115	4	rj	GPE
ajfa-8493	115	5	5%	PERCENT
ajfa-8493	115	6	higher than .022%	PERCENT
ajfa-8493	115	7	10.89%	PERCENT
ajfa-8493	116	1	2002 2003 2004 2005	DATE
ajfa-8493	116	2	2009	DATE
ajfa-8493	116	3	2010 2011 2012	DATE
ajfa-8493	116	4	2013 2014	DATE
ajfa-8493	116	5	3.060	CARDINAL
ajfa-8493	116	6	4.996 6.380	MONEY
ajfa-8493	116	7	3.183	CARDINAL
ajfa-8493	116	8	3.697	MONEY
ajfa-8493	116	9	4.150	MONEY
ajfa-8493	116	10	3.689	CARDINAL
ajfa-8493	116	11	0.168	MONEY
ajfa-8493	116	12	3	CARDINAL
ajfa-8493	116	13	06	CARDINAL
ajfa-8493	116	14	3	CARDINAL
ajfa-8493	116	15	25	CARDINAL
ajfa-8493	116	16	4	CARDINAL
ajfa-8493	117	1	38	CARDINAL
ajfa-8493	117	2	03 4 7	DATE
ajfa-8493	117	3	21 6 5	DATE
ajfa-8493	117	4	80 1 6	DATE
ajfa-8493	117	5	24 3 6	DATE
ajfa-8493	117	6	70 1 4	DATE
ajfa-8493	118	1	99	CARDINAL
ajfa-8493	118	2	-1	ORG
ajfa-8493	118	3	18 3 3	DATE
ajfa-8493	119	1	15	CARDINAL
ajfa-8493	119	2	3	CARDINAL
ajfa-8493	119	3	68	CARDINAL
ajfa-8493	119	4	26	CARDINAL
ajfa-8493	119	5	41	CARDINAL
ajfa-8493	119	6	41	CARDINAL
ajfa-8493	119	7	03	CARDINAL
ajfa-8493	121	1	92	CARDINAL
ajfa-8493	122	1	16	CARDINAL
ajfa-8493	122	2	finance & accounting	ORG
ajfa-8493	122	3	1946-052x 2015	MONEY
ajfa-8493	122	4	7	CARDINAL
ajfa-8493	122	5	2	CARDINAL
ajfa-8493	122	6	3.capital	CARDINAL
ajfa-8493	122	7	5	CARDINAL
ajfa-8493	124	1	the sixties of last century	DATE
ajfa-8493	125	1	wacc	PERSON
ajfa-8493	126	1	wacc	PERSON
ajfa-8493	127	1	jadara university	ORG
ajfa-8493	127	2	jordan	PERSON
ajfa-8493	127	3	altamuro	ORG
ajfa-8493	127	4	jennifer lynne m.	PERSON
ajfa-8493	127	5	johnston	GPE
ajfa-8493	127	6	rick m., pandit	PERSON
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ajfa-8493	127	8	haiwen	PERSON
ajfa-8493	128	1	2012	DATE
ajfa-8493	130	1	social science research network	ORG
ajfa-8493	131	1	beattie	GPE
ajfa-8493	131	2	vivien	PERSON
ajfa-8493	131	3	keith, & goodacre	ORG
ajfa-8493	131	4	alan	PERSON
ajfa-8493	132	1	1998	DATE
ajfa-8493	134	1	28(4	CARDINAL
ajfa-8493	134	2	233	CARDINAL
ajfa-8493	135	1	http://dx.doi.org/10.1080/00014788.1998.9728913 -0.100	TIME
ajfa-8493	135	2	0.000 0.100 0.200	MONEY
ajfa-8493	135	3	0.800	CARDINAL
ajfa-8493	135	4	2009	DATE
ajfa-8493	135	5	2010 2011 2012	DATE
ajfa-8493	135	6	2013 2014	DATE
ajfa-8493	135	7	asian	NORP
ajfa-8493	135	8	finance & accounting	ORG
ajfa-8493	135	9	1946-052x 2015	MONEY
ajfa-8493	135	10	7	CARDINAL
ajfa-8493	135	11	2	CARDINAL
ajfa-8493	135	12	vivien	PERSON
ajfa-8493	135	13	alan, & thomson	ORG
ajfa-8493	135	14	sarah	PERSON
ajfa-8493	135	15	2000a	CARDINAL
ajfa-8493	137	1	journal of banking & finance	ORG
ajfa-8493	137	2	24(3	CARDINAL
ajfa-8493	137	3	427	CARDINAL
ajfa-8493	138	1	http://dx.doi.org/10.1016/s0378-4266(99)00045-x beattie	PERSON
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ajfa-8493	140	1	uk	GPE
ajfa-8493	141	1	journal of business finance & accounting	ORG
ajfa-8493	141	2	27(9/10	CARDINAL
ajfa-8493	141	3	1185-1224	CARDINAL
ajfa-8493	142	1	bostwick	PERSON
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ajfa-8493	145	1	journal of finance & accountancy	ORG
ajfa-8493	145	2	12	CARDINAL
ajfa-8493	145	3	91	CARDINAL
ajfa-8493	146	1	bowman	PERSON
ajfa-8493	146	2	robert g.	PERSON
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ajfa-8493	148	1	237	CARDINAL
ajfa-8493	149	1	branswijck	ORG
ajfa-8493	149	2	deborah, longueville	PERSON
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ajfa-8493	149	4	patricia	PERSON
ajfa-8493	150	1	2011	DATE
ajfa-8493	151	1	17	CARDINAL
ajfa-8493	151	2	belgium	GPE
ajfa-8493	151	3	netherlands	GPE
ajfa-8493	152	1	accounting & management	ORG
ajfa-8493	152	2	informatica de gestiune	ORG
ajfa-8493	152	3	10(2	DATE
ajfa-8493	152	4	275-294	CARDINAL
ajfa-8493	153	1	de villiers	PERSON
ajfa-8493	153	2	rikus r., & middelberg	PERSON
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ajfa-8493	154	1	40	CARDINAL
ajfa-8493	154	2	jse	ORG
ajfa-8493	155	1	the international business & economics	ORG
ajfa-8493	155	2	12(6	CARDINAL
ajfa-8493	155	3	655	CARDINAL
ajfa-8493	155	4	j. c.	PERSON
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ajfa-8493	155	6	s. j., & su	PERSON
ajfa-8493	155	7	2009	DATE
ajfa-8493	157	1	28	CARDINAL
ajfa-8493	158	1	http://dx.doi.org/10.1016/j.adiac.2009.03.001 ely	PERSON
ajfa-8493	158	2	kirsten m.	PERSON
ajfa-8493	158	3	1995	DATE
ajfa-8493	160	1	33(2	DATE
ajfa-8493	160	2	397	CARDINAL
ajfa-8493	161	1	m. àngels	PERSON
ajfa-8493	161	2	moya	PERSON
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ajfa-8493	163	1	ratios*/consideración de los	ORG
ajfa-8493	163	2	de la capitalización de arrendamientos operativos	ORG
ajfa-8493	163	3	financieras	GPE
ajfa-8493	164	1	revista española de financiación	PERSON
ajfa-8493	164	2	y contabilidad	PERSON
ajfa-8493	164	3	42(159	DATE
ajfa-8493	164	4	341	CARDINAL
ajfa-8493	165	1	grossman	PERSON
ajfa-8493	165	2	amanda m., & grossman	PERSON
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ajfa-8493	167	2	6-11	CARDINAL
ajfa-8493	168	1	han	NORP
ajfa-8493	169	1	2010	DATE
ajfa-8493	171	1	phd	PERSON
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ajfa-8493	172	1	33993	DATE
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ajfa-8493	173	1	fasb	GPE
ajfa-8493	173	2	iasb	ORG
ajfa-8493	174	1	29(5	CARDINAL
ajfa-8493	174	2	7	CARDINAL
ajfa-8493	175	1	imhoff	ORG
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ajfa-8493	177	1	5(1	CARDINAL
ajfa-8493	177	2	51	CARDINAL
ajfa-8493	178	1	eugene a.	PERSON
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ajfa-8493	179	1	asian	NORP
ajfa-8493	179	2	finance & accounting	ORG
ajfa-8493	179	3	1946-052x 2015	MONEY
ajfa-8493	179	4	7	CARDINAL
ajfa-8493	179	5	2	CARDINAL
ajfa-8493	179	6	14	CARDINAL
ajfa-8493	180	1	8(4	CARDINAL
ajfa-8493	180	2	335	CARDINAL
ajfa-8493	181	1	jesswein	ORG
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ajfa-8493	183	1	the academy of accounting & financial	ORG
ajfa-8493	183	2	13(1	CARDINAL
ajfa-8493	183	3	27	CARDINAL
ajfa-8493	184	1	kilpatrick	PERSON
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ajfa-8493	184	4	2011	DATE
ajfa-8493	185	1	convergence	PERSON
ajfa-8493	186	1	the international business & economics research journal	ORG
ajfa-8493	186	2	10(10	CARDINAL
ajfa-8493	186	3	55	CARDINAL
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ajfa-8493	189	1	journal of air transport management	ORG
ajfa-8493	189	2	24	CARDINAL
ajfa-8493	189	3	31	CARDINAL
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ajfa-8493	199	2	113	CARDINAL
ajfa-8493	200	1	zhao	PERSON
ajfa-8493	200	2	sha	GPE
ajfa-8493	200	3	2013	DATE
ajfa-8493	202	1	3589788	DATE
ajfa-8493	202	2	city university of new york	ORG
ajfa-8493	202	3	ann arbor.	PERSON
ajfa-8493	203	1	http://search.proquest.com/docview/1430900274?accountid=33993	DATE