id	sid	eid	entity	type
ajfa-8537	1	1	microsoft	ORG
ajfa-8537	1	2	8537-31000	DATE
ajfa-8537	1	3	asian	NORP
ajfa-8537	1	4	finance & accounting	ORG
ajfa-8537	1	5	1946-052x 2015	MONEY
ajfa-8537	1	6	7	CARDINAL
ajfa-8537	1	7	2 281	CARDINAL
ajfa-8537	1	8	jordanian	NORP
ajfa-8537	2	1	imad zeyad ramadan	PERSON
ajfa-8537	2	2	university p.o.	ORG
ajfa-8537	2	3	166	CARDINAL
ajfa-8537	2	4	amman	GPE
ajfa-8537	2	5	jordan e-mail	PERSON
ajfa-8537	2	6	august 8, 2015	DATE
ajfa-8537	2	7	dec. 7	DATE
ajfa-8537	2	8	2015	DATE
ajfa-8537	2	9	december 7	DATE
ajfa-8537	2	10	2015	DATE
ajfa-8537	3	1	77th	ORDINAL
ajfa-8537	3	2	jordanian	NORP
ajfa-8537	3	3	amman stock exchange	ORG
ajfa-8537	3	4	ase	ORG
ajfa-8537	3	5	2000-2014	DATE
ajfa-8537	3	6	1089	CARDINAL
ajfa-8537	3	7	firm-year	DATE
ajfa-8537	4	1	jordanian	NORP
ajfa-8537	4	2	ase	ORG
ajfa-8537	7	1	jordan asian journal of finance & accounting	ORG
ajfa-8537	7	2	1946-052x 2015	MONEY
ajfa-8537	7	3	7	CARDINAL
ajfa-8537	7	4	2 282 1	CARDINAL
ajfa-8537	14	1	2000	DATE
ajfa-8537	15	1	arab	NORP
ajfa-8537	16	1	1989	DATE
ajfa-8537	17	1	1990	DATE
ajfa-8537	18	1	jacobs	PERSON
ajfa-8537	18	2	1991	DATE
ajfa-8537	18	3	1992	DATE
ajfa-8537	19	1	lang	PERSON
ajfa-8537	19	2	mc-nichols	ORG
ajfa-8537	19	3	1998	DATE
ajfa-8537	22	1	jordanian	NORP
ajfa-8537	23	1	jordanian	NORP
ajfa-8537	24	1	jordanian	NORP
ajfa-8537	25	1	2	CARDINAL
ajfa-8537	26	1	beeker et al	PERSON
ajfa-8537	27	1	1998	DATE
ajfa-8537	27	2	francis et al	PERSON
ajfa-8537	28	1	1999	DATE
ajfa-8537	28	2	chung et	ORG
ajfa-8537	29	1	al	PERSON
ajfa-8537	30	1	2002	DATE
ajfa-8537	30	2	asian	NORP
ajfa-8537	30	3	finance & accounting	ORG
ajfa-8537	30	4	1946-052x 2015	MONEY
ajfa-8537	31	1	7	CARDINAL
ajfa-8537	31	2	2 283	CARDINAL
ajfa-8537	32	1	six	CARDINAL
ajfa-8537	33	1	francis et al	PERSON
ajfa-8537	34	1	1999	DATE
ajfa-8537	34	2	six	CARDINAL
ajfa-8537	35	1	chung et al	ORG
ajfa-8537	35	2	2002	DATE
ajfa-8537	36	1	klein	PERSON
ajfa-8537	36	2	2002	DATE
ajfa-8537	38	1	sanjar s. et al	PERSON
ajfa-8537	38	2	2012	DATE
ajfa-8537	38	3	tehran stock exchange	ORG
ajfa-8537	39	1	two	CARDINAL
ajfa-8537	39	2	1	CARDINAL
ajfa-8537	39	3	2	CARDINAL
ajfa-8537	42	1	el jai h.	PERSON
ajfa-8537	42	2	2012	DATE
ajfa-8537	42	3	morocco	GPE
ajfa-8537	46	1	s.	PERSON
ajfa-8537	46	2	1999	DATE
ajfa-8537	46	3	two	CARDINAL
ajfa-8537	50	1	3	CARDINAL
ajfa-8537	50	2	3.1	CARDINAL
ajfa-8537	50	3	77th	ORDINAL
ajfa-8537	50	4	jordanian	NORP
ajfa-8537	50	5	amman stock exchange	ORG
ajfa-8537	50	6	2000-2014	DATE
ajfa-8537	50	7	1089	CARDINAL
ajfa-8537	50	8	firm-year	DATE
ajfa-8537	51	1	ase	ORG
ajfa-8537	51	2	asian	NORP
ajfa-8537	51	3	finance & accounting	ORG
ajfa-8537	51	4	1946-052x 2015	MONEY
ajfa-8537	52	1	7	CARDINAL
ajfa-8537	52	2	2 284 3.2	CARDINAL
ajfa-8537	52	3	3.2.1	CARDINAL
ajfa-8537	54	1	jones	PERSON
ajfa-8537	54	2	1991	DATE
ajfa-8537	54	3	annual	DATE
ajfa-8537	54	4	1	CARDINAL
ajfa-8537	56	1	ppe	ORG
ajfa-8537	56	2	1	CARDINAL
ajfa-8537	56	3	annual	DATE
ajfa-8537	56	4	annual	DATE
ajfa-8537	56	5	ppe	ORG
ajfa-8537	57	1	the previous year	DATE
ajfa-8537	58	1	1	CARDINAL
ajfa-8537	59	1	2	CARDINAL
ajfa-8537	59	2	2	CARDINAL
ajfa-8537	61	1	2	CARDINAL
ajfa-8537	61	2	3	CARDINAL
ajfa-8537	62	1	asian journal of finance & accounting	ORG
ajfa-8537	62	2	1946-052x 2015	MONEY
ajfa-8537	62	3	7	CARDINAL
ajfa-8537	62	4	2 285 3.2.2	CARDINAL
ajfa-8537	62	5	•	CARDINAL
ajfa-8537	62	6	ec	ORG
ajfa-8537	62	7	more than 5%	PERCENT
ajfa-8537	63	1	zeskhauser and pound	PERSON
ajfa-8537	63	2	1990	DATE
ajfa-8537	66	1	ramsey	PERSON
ajfa-8537	66	2	blair	PERSON
ajfa-8537	66	3	1993	DATE
ajfa-8537	67	1	•	CARDINAL
ajfa-8537	67	2	mo	GPE
ajfa-8537	69	1	warfield et al	PERSON
ajfa-8537	69	2	1995	DATE
ajfa-8537	71	1	•	CARDINAL
ajfa-8537	71	2	iie	PERSON
ajfa-8537	72	1	jensen	PERSON
ajfa-8537	72	2	1986	DATE
ajfa-8537	72	3	1997	DATE
ajfa-8537	72	4	1988	DATE
ajfa-8537	73	1	shome	ORG
ajfa-8537	73	2	singh	GPE
ajfa-8537	73	3	1995	DATE
ajfa-8537	74	1	3.2.3	CARDINAL
ajfa-8537	74	2	three	CARDINAL
ajfa-8537	75	1	1	CARDINAL
ajfa-8537	75	2	siz	ORG
ajfa-8537	76	1	kim et al.	PERSON
ajfa-8537	76	2	2003	DATE
ajfa-8537	78	1	2	CARDINAL
ajfa-8537	80	1	asian	NORP
ajfa-8537	80	2	finance & accounting	ORG
ajfa-8537	80	3	1946-052x 2015	MONEY
ajfa-8537	80	4	7	CARDINAL
ajfa-8537	80	5	2 286	CARDINAL
ajfa-8537	81	1	defond	ORG
ajfa-8537	81	2	1994	DATE
ajfa-8537	82	1	1990	DATE
ajfa-8537	83	1	3	CARDINAL
ajfa-8537	84	1	mcnichols	ORG
ajfa-8537	84	2	2000	DATE
ajfa-8537	85	1	3.3	CARDINAL
ajfa-8537	87	1	4	CARDINAL
ajfa-8537	87	2	1	CARDINAL
ajfa-8537	88	1	1	CARDINAL
ajfa-8537	88	2	ec	ORG
ajfa-8537	88	3	less than 0.1	CARDINAL
ajfa-8537	88	4	coeff.=	ORG
ajfa-8537	88	5	0.098	CARDINAL
ajfa-8537	89	1	asian journal of finance & accounting	ORG
ajfa-8537	89	2	1946-052x 2015	MONEY
ajfa-8537	89	3	7	CARDINAL
ajfa-8537	89	4	2 287	CARDINAL
ajfa-8537	89	5	1	CARDINAL
ajfa-8537	91	1	1.274 1.045	CARDINAL
ajfa-8537	91	2	ec	ORG
ajfa-8537	91	3	0.098	CARDINAL
ajfa-8537	91	4	mo	GPE
ajfa-8537	91	5	0.087 iie -0.193 -4.014**	PERSON
ajfa-8537	91	6	0.007	CARDINAL
ajfa-8537	91	7	0.046	CARDINAL
ajfa-8537	91	8	1.907	CARDINAL
ajfa-8537	91	9	0.231	CARDINAL
ajfa-8537	91	10	0.009	CARDINAL
ajfa-8537	91	11	6	CARDINAL
ajfa-8537	91	12	1083	CARDINAL
ajfa-8537	91	13	1088	CARDINAL
ajfa-8537	91	14	30.64	CARDINAL
ajfa-8537	91	15	81.140	CARDINAL
ajfa-8537	91	16	0.000 n. 1089	QUANTITY
ajfa-8537	91	17	1%	PERCENT
ajfa-8537	91	18	5% and 10%	PERCENT
ajfa-8537	91	19	ec	ORG
ajfa-8537	91	20	iie	PERSON
ajfa-8537	91	21	mo	GPE
ajfa-8537	91	22	siz	ORG
ajfa-8537	91	23	1%	PERCENT
ajfa-8537	91	24	5%	PERCENT
ajfa-8537	91	25	10%	PERCENT
ajfa-8537	91	26	3.7074	ORG
ajfa-8537	91	27	2.4469	CARDINAL
ajfa-8537	91	28	1.943	CARDINAL
ajfa-8537	93	1	2002	DATE
ajfa-8537	93	2	kao	ORG
ajfa-8537	93	3	chen 2004	PERSON
ajfa-8537	93	4	davidson et al. 2005	ORG
ajfa-8537	93	5	jaggi et al	PERSON
ajfa-8537	93	6	2007	DATE
ajfa-8537	94	1	less than 0.1	CARDINAL
ajfa-8537	94	2	coeff.=	ORG
ajfa-8537	94	3	0.087	CARDINAL
ajfa-8537	97	1	asian journal of finance & accounting	ORG
ajfa-8537	97	2	1946-052x 2015	MONEY
ajfa-8537	97	3	7	CARDINAL
ajfa-8537	97	4	2 288	CARDINAL
ajfa-8537	97	5	iie	PERSON
ajfa-8537	97	6	iie	PERSON
ajfa-8537	97	7	less than 0.01(coeff.= -0.193	QUANTITY
ajfa-8537	97	8	0.007	CARDINAL
ajfa-8537	99	1	2002	DATE
ajfa-8537	99	2	ebrahim 2007	PERSON
ajfa-8537	99	3	2008	DATE
ajfa-8537	100	1	1	CARDINAL
ajfa-8537	100	2	1	CARDINAL
ajfa-8537	100	3	5	CARDINAL
ajfa-8537	101	1	77th	ORDINAL
ajfa-8537	101	2	jordanian	NORP
ajfa-8537	101	3	amman stock exchange	ORG
ajfa-8537	101	4	ase	ORG
ajfa-8537	101	5	2000-2014	DATE
ajfa-8537	101	6	1089	CARDINAL
ajfa-8537	101	7	firm-year	DATE
ajfa-8537	102	1	jordanian	NORP
ajfa-8537	102	2	ase	ORG
ajfa-8537	105	1	amman	GPE
ajfa-8537	105	2	jordan	GPE
ajfa-8537	106	1	drgs–2014-2015-210	ORG
ajfa-8537	107	1	becker	PERSON
ajfa-8537	107	2	c.l.	GPE
ajfa-8537	107	3	m.l. defond	GPE
ajfa-8537	107	4	j. jiambalvo	GPE
ajfa-8537	107	5	& k.r. subramanium	ORG
ajfa-8537	108	1	1998	DATE
ajfa-8537	110	1	contemporary accounting research	ORG
ajfa-8537	110	2	15	CARDINAL
ajfa-8537	110	3	1	CARDINAL
ajfa-8537	111	1	j. bond	PERSON
ajfa-8537	111	2	amat	ORG
ajfa-8537	111	3	o., & oliveras	ORG
ajfa-8537	111	4	2000	DATE
ajfa-8537	112	1	spanish	NORP
ajfa-8537	113	1	european	NORP
ajfa-8537	113	2	3	CARDINAL
ajfa-8537	113	3	136	CARDINAL
ajfa-8537	114	1	chung r.	PERSON
ajfa-8537	114	2	firth m.	PERSON
ajfa-8537	114	3	kim	PERSON
ajfa-8537	114	4	j-b.	PERSON
ajfa-8537	114	5	2002	DATE
ajfa-8537	116	1	8	CARDINAL
ajfa-8537	116	2	29	CARDINAL
ajfa-8537	117	1	http://dx.doi.org/10.1016/s0929-1199(01)00039-6 chung	PERSON
ajfa-8537	117	2	r.	NORP
ajfa-8537	117	3	m. firth	PERSON
ajfa-8537	118	1	2002	DATE
ajfa-8537	120	1	8	CARDINAL
ajfa-8537	120	2	29	CARDINAL
ajfa-8537	121	1	asian	NORP
ajfa-8537	121	2	finance & accounting	ORG
ajfa-8537	121	3	1946-052x 2015	MONEY
ajfa-8537	121	4	7	CARDINAL
ajfa-8537	121	5	2 289 http://dx.doi.org/10.1016/s0929-1199(01)00039-6	QUANTITY
ajfa-8537	121	6	mm	PERSON
ajfa-8537	121	7	marcus	GPE
ajfa-8537	121	8	a.j.	GPE
ajfa-8537	121	9	2008	DATE
ajfa-8537	123	1	journal of financial economics	ORG
ajfa-8537	123	2	357	CARDINAL
ajfa-8537	124	1	http://dx.doi.org/10.1016/j.jfineco.2007.03.003 davidson r.	ORG
ajfa-8537	124	2	goodwin-stewart j.	PERSON
ajfa-8537	124	3	2005	DATE
ajfa-8537	126	1	financ	ORG
ajfa-8537	126	2	pp.1-27	ORG
ajfa-8537	127	1	defond	ORG
ajfa-8537	127	2	m.l.	GPE
ajfa-8537	127	3	j. jiambalvo	PERSON
ajfa-8537	128	1	1994	DATE
ajfa-8537	130	1	journal of accounting and economics	ORG
ajfa-8537	130	2	17	CARDINAL
ajfa-8537	130	3	145	CARDINAL
ajfa-8537	131	1	http://dx.doi.org/10.1016/0165-4101(94)90008-6 duke	GPE
ajfa-8537	131	2	j.c.	GPE
ajfa-8537	132	1	1990	DATE
ajfa-8537	134	1	45	CARDINAL
ajfa-8537	135	1	a.	PERSON
ajfa-8537	135	2	2007	DATE
ajfa-8537	137	1	6(1	CARDINAL
ajfa-8537	137	2	42	CARDINAL
ajfa-8537	138	1	farooq	PERSON
ajfa-8537	138	2	2012	DATE
ajfa-8537	139	1	the casablanca stock exchange	ORG
ajfa-8537	140	1	international research journal	ORG
ajfa-8537	140	2	84	CARDINAL
ajfa-8537	140	3	95	CARDINAL
ajfa-8537	141	1	francis	PERSON
ajfa-8537	141	2	j.r.	GPE
ajfa-8537	141	3	maydew, & h.c.	ORG
ajfa-8537	142	1	1999	DATE
ajfa-8537	143	1	6	CARDINAL
ajfa-8537	144	1	17	CARDINAL
ajfa-8537	145	1	s., & s. waddock	ORG
ajfa-8537	146	1	1990	DATE
ajfa-8537	148	1	academy of management executive	ORG
ajfa-8537	148	2	4	CARDINAL
ajfa-8537	148	3	75-83	DATE
ajfa-8537	149	1	m. (	PERSON
ajfa-8537	149	2	1991	DATE
ajfa-8537	150	1	america	GPE
ajfa-8537	151	1	harvard business school press	ORG
ajfa-8537	152	1	jaggi b	PERSON
ajfa-8537	152	2	leung s.	PERSON
ajfa-8537	152	3	2007	DATE
ajfa-8537	153	1	hong kong	GPE
ajfa-8537	154	1	j. int.	PERSON
ajfa-8537	157	1	16	CARDINAL
ajfa-8537	157	2	27	CARDINAL
ajfa-8537	158	1	http://dx.doi.org/10.1016/j.intaccaudtax.2007.01.003 jensen	PERSON
ajfa-8537	158	2	michael c.	PERSON
ajfa-8537	158	3	1986	DATE
ajfa-8537	160	1	american	NORP
ajfa-8537	160	2	76(2	GPE
ajfa-8537	161	1	jones	PERSON
ajfa-8537	161	2	j.j.	PERSON
ajfa-8537	161	3	1991	DATE
ajfa-8537	163	1	29	CARDINAL
ajfa-8537	163	2	193	CARDINAL
ajfa-8537	164	1	http://dx.doi.org/10.2307/2491047	CARDINAL
ajfa-8537	164	2	chen a.	PERSON
ajfa-8537	164	3	2004	DATE
ajfa-8537	166	1	corp.	ORG
ajfa-8537	166	2	1(3	CARDINAL
ajfa-8537	166	3	96	CARDINAL
ajfa-8537	167	1	kim	PERSON
ajfa-8537	167	2	liu	PERSON
ajfa-8537	167	3	s.	PERSON
ajfa-8537	167	4	2003	DATE
ajfa-8537	168	1	asian journal of finance & accounting	ORG
ajfa-8537	168	2	1946-052x 2015	MONEY
ajfa-8537	168	3	7	CARDINAL
ajfa-8537	168	4	2 290	CARDINAL
ajfa-8537	169	1	klein a.	PERSON
ajfa-8537	169	2	2002	DATE
ajfa-8537	170	1	audit committee	ORG
ajfa-8537	171	1	j. account	ORG
ajfa-8537	172	1	33(3	CARDINAL
ajfa-8537	172	2	375	CARDINAL
ajfa-8537	173	1	http://dx.doi.org/10.1016/s0165-4101(02)00059-9 klein	PERSON
ajfa-8537	173	2	a.	PERSON
ajfa-8537	173	3	2002	DATE
ajfa-8537	174	1	audit committee	ORG
ajfa-8537	175	1	journal of accounting and economics	ORG
ajfa-8537	175	2	33	DATE
ajfa-8537	175	3	375	CARDINAL
ajfa-8537	176	1	http://dx.doi.org/10.1016/s0165-4101(02)00059-9 lang	PERSON
ajfa-8537	177	1	m.h.	GPE
ajfa-8537	177	2	mcnichols	PRODUCT
ajfa-8537	178	1	1998	DATE
ajfa-8537	180	1	stanford university	ORG
ajfa-8537	181	1	1988	DATE
ajfa-8537	183	1	63	DATE
ajfa-8537	183	2	1-21	DATE
ajfa-8537	184	1	mcnichols	ORG
ajfa-8537	184	2	m. (	PERSON
ajfa-8537	184	3	2000	DATE
ajfa-8537	186	1	19	CARDINAL
ajfa-8537	186	2	313	CARDINAL
ajfa-8537	187	1	http://dx.doi.org/10.1016/s0278-4254(00)00018-1	NORP
ajfa-8537	187	2	1992	DATE
ajfa-8537	189	1	journal of accounting research	ORG
ajfa-8537	189	2	146	CARDINAL
ajfa-8537	190	1	john.	PERSON
ajfa-8537	191	1	1988	DATE
ajfa-8537	193	1	journal of financial economics	ORG
ajfa-8537	193	2	20(1-2	CARDINAL
ajfa-8537	193	3	237	CARDINAL
ajfa-8537	194	1	mohan, & jiambalvo	ORG
ajfa-8537	194	2	james j.	PERSON
ajfa-8537	194	3	march 1999	DATE
ajfa-8537	196	1	ramsay	PERSON
ajfa-8537	196	2	1993	DATE
ajfa-8537	197	1	100	CARDINAL
ajfa-8537	197	2	australian	NORP
ajfa-8537	198	1	melbourne university	ORG
ajfa-8537	198	2	19	CARDINAL
ajfa-8537	198	3	153	CARDINAL
ajfa-8537	199	1	sanjar s.	PERSON
ajfa-8537	199	2	maryam n.	PERSON
ajfa-8537	199	3	nima n.	PERSON
ajfa-8537	199	4	jamal v.,	PERSON
ajfa-8537	199	5	& maryam h.	ORG
ajfa-8537	199	6	2012	DATE
ajfa-8537	200	1	iran	GPE
ajfa-8537	201	1	2(2	CARDINAL
ajfa-8537	201	2	1728	CARDINAL
ajfa-8537	202	1	shiller	ORG
ajfa-8537	202	2	r.j.	GPE
ajfa-8537	202	3	j. pound	PERSON
ajfa-8537	203	1	1989	DATE
ajfa-8537	205	1	august	DATE
ajfa-8537	205	2	44	CARDINAL
ajfa-8537	206	1	andrei, & robert vishny	ORG
ajfa-8537	207	1	1997	DATE
ajfa-8537	209	1	52	CARDINAL
ajfa-8537	209	2	35	CARDINAL
ajfa-8537	210	1	http://dx.doi.org/10.1111/j.1540-6261.1997.tb03807.x shome	PERSON
ajfa-8537	210	2	d., &	ORG
ajfa-8537	210	3	s. (1995	ORG
ajfa-8537	212	1	24	CARDINAL
ajfa-8537	212	2	3	CARDINAL
ajfa-8537	213	1	asian	NORP
ajfa-8537	213	2	finance & accounting	ORG
ajfa-8537	213	3	1946-052x 2015	MONEY
ajfa-8537	213	4	7	CARDINAL
ajfa-8537	213	5	2 291	CARDINAL
ajfa-8537	213	6	t.d.	GPE
ajfa-8537	213	7	j.j.	GPE
ajfa-8537	213	8	kenneth	PERSON
ajfa-8537	214	1	1995	DATE
ajfa-8537	216	1	journal of accounting and economics	ORG
ajfa-8537	216	2	20	CARDINAL
ajfa-8537	216	3	61	CARDINAL
ajfa-8537	217	1	r. j.	PERSON
ajfa-8537	217	2	j. pound	PERSON
ajfa-8537	218	1	1990	DATE
ajfa-8537	220	1	hubbard	GPE
ajfa-8537	220	2	r.g.	GPE
ajfa-8537	220	3	university of chicago	ORG