id	sid	eid	entity	type
ajfa-8943	1	1	microsoft	ORG
ajfa-8943	1	2	8943-32704	DATE
ajfa-8943	1	3	asian	NORP
ajfa-8943	1	4	finance & accounting	ORG
ajfa-8943	1	5	1946-052x 2016	MONEY
ajfa-8943	1	6	8	CARDINAL
ajfa-8943	1	7	1	CARDINAL
ajfa-8943	1	8	77	DATE
ajfa-8943	1	9	amman stock exchange	ORG
ajfa-8943	1	10	dr mohammad abdallah almomani	PERSON
ajfa-8943	1	11	jadara university e-mail	ORG
ajfa-8943	1	12	momani@jadara.edu.jo	PERSON
ajfa-8943	1	13	jan. 26	DATE
ajfa-8943	1	14	2016	DATE
ajfa-8943	1	15	march 17	DATE
ajfa-8943	1	16	2016	DATE
ajfa-8943	1	17	june 1	DATE
ajfa-8943	1	18	2016	DATE
ajfa-8943	1	19	the amman stock exchange	ORG
ajfa-8943	1	20	ase	ORG
ajfa-8943	2	1	three	CARDINAL
ajfa-8943	2	2	mva	ORG
ajfa-8943	3	1	29	CARDINAL
ajfa-8943	3	2	232	CARDINAL
ajfa-8943	4	1	ase	ORG
ajfa-8943	7	1	one	CARDINAL
ajfa-8943	8	1	cfo	ORG
ajfa-8943	8	2	mva	ORG
ajfa-8943	9	1	the asian journal of finance & accounting	ORG
ajfa-8943	9	2	1946-052x 2016	MONEY
ajfa-8943	9	3	8	CARDINAL
ajfa-8943	9	4	1	CARDINAL
ajfa-8943	11	1	amman stock exchange	ORG
ajfa-8943	11	2	ase) asian journal of finance & accounting issn	ORG
ajfa-8943	11	3	1946-052x 2016	MONEY
ajfa-8943	11	4	8	CARDINAL
ajfa-8943	11	5	1	CARDINAL
ajfa-8943	11	6	79 1	DATE
ajfa-8943	19	1	healy	PERSON
ajfa-8943	19	2	whalen	PERSON
ajfa-8943	19	3	1999	DATE
ajfa-8943	22	1	the current century	DATE
ajfa-8943	26	1	boardman	PERSON
ajfa-8943	26	2	1989	DATE
ajfa-8943	26	3	haddad	PERSON
ajfa-8943	26	4	haddad	PERSON
ajfa-8943	26	5	2003	DATE
ajfa-8943	27	1	roe, eps	PERSON
ajfa-8943	28	1	fisher	ORG
ajfa-8943	28	2	mcgowan	GPE
ajfa-8943	28	3	1983	DATE
ajfa-8943	29	1	mashayekhi	ORG
ajfa-8943	29	2	bahavarnia	GPE
ajfa-8943	29	3	2007	DATE
ajfa-8943	30	1	asian	NORP
ajfa-8943	30	2	finance & accounting	ORG
ajfa-8943	30	3	1946-052x 2016	MONEY
ajfa-8943	30	4	8	CARDINAL
ajfa-8943	30	5	1 ajfa.macrothink.org 80	CARDINAL
ajfa-8943	30	6	the early eighties	DATE
ajfa-8943	31	1	1996	DATE
ajfa-8943	33	1	1996	DATE
ajfa-8943	34	1	stewart	PERSON
ajfa-8943	34	2	1995	DATE
ajfa-8943	39	1	american	NORP
ajfa-8943	39	2	1989	DATE
ajfa-8943	39	3	fisher	ORG
ajfa-8943	39	4	mcgowan	GPE
ajfa-8943	39	5	1983	DATE
ajfa-8943	42	1	roe, eps	PERSON
ajfa-8943	43	1	o`byrne	PERSON
ajfa-8943	43	2	1996	DATE
ajfa-8943	43	3	24%	PERCENT
ajfa-8943	45	1	chan et al	PERSON
ajfa-8943	45	2	2006	DATE
ajfa-8943	45	3	1041-1082).no	DATE
ajfa-8943	46	1	sloan	PERSON
ajfa-8943	46	2	1996	DATE
ajfa-8943	46	3	2003	DATE
ajfa-8943	47	1	2010	DATE
ajfa-8943	49	1	al	ORG
ajfa-8943	49	2	2005	DATE
ajfa-8943	50	1	2002	DATE
ajfa-8943	51	1	moreira	PERSON
ajfa-8943	51	2	2007	DATE
ajfa-8943	51	3	asian	NORP
ajfa-8943	51	4	finance & accounting	ORG
ajfa-8943	51	5	1946-052x 2016	MONEY
ajfa-8943	51	6	8	CARDINAL
ajfa-8943	51	7	1	CARDINAL
ajfa-8943	51	8	81	CARDINAL
ajfa-8943	52	1	bagaeva	PERSON
ajfa-8943	52	2	2010	DATE
ajfa-8943	57	1	sloan	PERSON
ajfa-8943	57	2	1996	DATE
ajfa-8943	58	1	richardson	PERSON
ajfa-8943	58	2	2005	DATE
ajfa-8943	60	1	1991	DATE
ajfa-8943	60	2	al	ORG
ajfa-8943	60	3	1995	DATE
ajfa-8943	63	1	panahaian	NORP
ajfa-8943	63	2	hosseini	PERSON
ajfa-8943	63	3	2013	DATE
ajfa-8943	64	1	panigrahi	PERSON
ajfa-8943	64	2	2014	DATE
ajfa-8943	66	1	nakhaei	PERSON
ajfa-8943	66	2	hamid	PERSON
ajfa-8943	66	3	2013	DATE
ajfa-8943	67	1	peixoto (2002	DATE
ajfa-8943	68	1	one	CARDINAL
ajfa-8943	68	2	today	DATE
ajfa-8943	71	1	asian journal of finance & accounting	ORG
ajfa-8943	71	2	1946-052x 2016	MONEY
ajfa-8943	71	3	8	CARDINAL
ajfa-8943	71	4	1	CARDINAL
ajfa-8943	72	1	82	CARDINAL
ajfa-8943	74	1	1	CARDINAL
ajfa-8943	74	2	roe	ORG
ajfa-8943	74	3	the amman stock exchange	ORG
ajfa-8943	74	4	ase	ORG
ajfa-8943	75	1	ase	ORG
ajfa-8943	76	1	two	CARDINAL
ajfa-8943	76	2	mva	ORG
ajfa-8943	76	3	ase	ORG
ajfa-8943	76	4	bis eva	ORG
ajfa-8943	76	5	ase	ORG
ajfa-8943	78	1	1to	CARDINAL
ajfa-8943	78	2	roe	ORG
ajfa-8943	78	3	ase	ORG
ajfa-8943	79	1	2to	ORDINAL
ajfa-8943	79	2	mva	ORG
ajfa-8943	79	3	ase	ORG
ajfa-8943	79	4	3to	ORDINAL
ajfa-8943	79	5	ase	ORG
ajfa-8943	82	1	more than one	CARDINAL
ajfa-8943	85	1	asian journal of finance & accounting	ORG
ajfa-8943	85	2	1946-052x 2016	MONEY
ajfa-8943	85	3	8	CARDINAL
ajfa-8943	85	4	1	CARDINAL
ajfa-8943	85	5	83	CARDINAL
ajfa-8943	86	1	section 2	LAW
ajfa-8943	86	2	section 3	LAW
ajfa-8943	86	3	section 4	LAW
ajfa-8943	86	4	section 5	LAW
ajfa-8943	87	1	section 6	LAW
ajfa-8943	87	2	section 7 explores	LAW
ajfa-8943	88	1	2	CARDINAL
ajfa-8943	91	1	panigrahi	PERSON
ajfa-8943	92	1	28	CARDINAL
ajfa-8943	92	2	malaysia	GPE
ajfa-8943	95	1	ongeri	PERSON
ajfa-8943	95	2	2014	DATE
ajfa-8943	95	3	kenya	GPE
ajfa-8943	96	1	43	CARDINAL
ajfa-8943	96	2	kenya	GPE
ajfa-8943	96	3	30	CARDINAL
ajfa-8943	97	1	150	CARDINAL
ajfa-8943	99	1	hosseini	PERSON
ajfa-8943	99	2	2013	DATE
ajfa-8943	100	1	tehran stock exchange	ORG
ajfa-8943	100	2	the period 2006-2011	DATE
ajfa-8943	101	1	99	CARDINAL
ajfa-8943	104	1	nakhaei	PERSON
ajfa-8943	104	2	hamid	PERSON
ajfa-8943	104	3	2013	DATE
ajfa-8943	105	1	the study asian journal of finance & accounting issn	ORG
ajfa-8943	105	2	1946-052x 2016	MONEY
ajfa-8943	105	3	8	CARDINAL
ajfa-8943	105	4	1	CARDINAL
ajfa-8943	105	5	84	DATE
ajfa-8943	105	6	87	CARDINAL
ajfa-8943	105	7	the period 2004-2008	DATE
ajfa-8943	108	1	hamdan	PERSON
ajfa-8943	108	2	2012	DATE
ajfa-8943	110	1	50	CARDINAL
ajfa-8943	110	2	ase	ORG
ajfa-8943	110	3	2009-2004	DATE
ajfa-8943	111	1	jordanian	NORP
ajfa-8943	114	1	10	CARDINAL
ajfa-8943	116	1	al	ORG
ajfa-8943	116	2	2012	DATE
ajfa-8943	116	3	tehran stock exchange	ORG
ajfa-8943	118	1	114	CARDINAL
ajfa-8943	118	2	tehran stock exchange	ORG
ajfa-8943	118	3	the period 2006-2010	DATE
ajfa-8943	122	1	radwan	PERSON
ajfa-8943	122	2	2011	DATE
ajfa-8943	122	3	eva	NORP
ajfa-8943	122	4	mva	ORG
ajfa-8943	122	5	34	CARDINAL
ajfa-8943	122	6	saudi	NORP
ajfa-8943	123	1	26%	PERCENT
ajfa-8943	124	1	aldabbas	ORG
ajfa-8943	124	2	2007	DATE
ajfa-8943	124	3	mva	ORG
ajfa-8943	124	4	roe	ORG
ajfa-8943	125	1	asian	NORP
ajfa-8943	125	2	finance & accounting	ORG
ajfa-8943	125	3	1946-052x 2016	MONEY
ajfa-8943	125	4	8	CARDINAL
ajfa-8943	125	5	1 ajfa.macrothink.org	CARDINAL
ajfa-8943	125	6	85	DATE
ajfa-8943	126	1	irala	ORG
ajfa-8943	126	2	2005	DATE
ajfa-8943	128	1	peixoto (2002	DATE
ajfa-8943	129	1	39	CARDINAL
ajfa-8943	129	2	lisbon securities stock exchange	ORG
ajfa-8943	129	3	portugal	GPE
ajfa-8943	132	1	2002	DATE
ajfa-8943	132	2	one	CARDINAL
ajfa-8943	133	1	one	CARDINAL
ajfa-8943	134	1	1,725	CARDINAL
ajfa-8943	134	2	annual	DATE
ajfa-8943	137	1	2001	DATE
ajfa-8943	138	1	40	CARDINAL
ajfa-8943	138	2	ase 0ver	ORG
ajfa-8943	139	1	roe	PRODUCT
ajfa-8943	139	2	1996	DATE
ajfa-8943	144	1	the asian journal of finance & accounting	ORG
ajfa-8943	144	2	1946-052x 2016	MONEY
ajfa-8943	144	3	8	CARDINAL
ajfa-8943	144	4	1	CARDINAL
ajfa-8943	144	5	86	CARDINAL
ajfa-8943	144	6	roe	ORG
ajfa-8943	144	7	cfo	ORG
ajfa-8943	146	1	3	CARDINAL
ajfa-8943	146	2	two	CARDINAL
ajfa-8943	147	1	two	CARDINAL
ajfa-8943	148	1	amman stock exchange	ORG
ajfa-8943	148	2	amman stock exchange	ORG
ajfa-8943	149	1	second	ORDINAL
ajfa-8943	149	2	two	CARDINAL
ajfa-8943	150	1	ho21	ORG
ajfa-8943	150	2	amman stock exchange	ORG
ajfa-8943	151	1	amman stock exchange	ORG
ajfa-8943	152	1	4	CARDINAL
ajfa-8943	152	2	ase	ORG
ajfa-8943	153	1	ase	ORG
ajfa-8943	153	2	68	CARDINAL
ajfa-8943	153	3	the end of 2013	DATE
ajfa-8943	154	1	one year	DATE
ajfa-8943	154	2	the period 2006-2013	DATE
ajfa-8943	155	1	232	CARDINAL
ajfa-8943	155	2	29	CARDINAL
ajfa-8943	155	3	ase	ORG
ajfa-8943	155	4	8 year	DATE
ajfa-8943	155	5	42.6) percent	PERCENT
ajfa-8943	156	1	two	CARDINAL
ajfa-8943	157	1	first	ORDINAL
ajfa-8943	157	2	second	ORDINAL
ajfa-8943	159	1	asian journal of finance & accounting	ORG
ajfa-8943	159	2	1946-052x 2016	MONEY
ajfa-8943	159	3	8	CARDINAL
ajfa-8943	159	4	1	CARDINAL
ajfa-8943	159	5	87	DATE
ajfa-8943	159	6	1991	DATE
ajfa-8943	159	7	1995	DATE
ajfa-8943	164	1	1	CARDINAL
ajfa-8943	165	1	t. cffo	PERSON
ajfa-8943	165	2	j for	WORK_OF_ART
ajfa-8943	165	3	year	DATE
ajfa-8943	165	4	year t	DATE
ajfa-8943	165	5	first	ORDINAL
ajfa-8943	165	6	1991	DATE
ajfa-8943	165	7	first	ORDINAL
ajfa-8943	165	8	two	CARDINAL
ajfa-8943	166	1	+ 1	DATE
ajfa-8943	167	1	+ 2	DATE
ajfa-8943	167	2	2	CARDINAL
ajfa-8943	168	1	t. δrev j	PERSON
ajfa-8943	168	2	between year t and year	DATE
ajfa-8943	169	1	δrece j	PERSON
ajfa-8943	169	2	between year t and year	DATE
ajfa-8943	170	1	ppe j	ORG
ajfa-8943	170	2	the end of year	DATE
ajfa-8943	171	1	2	CARDINAL
ajfa-8943	171	2	year	DATE
ajfa-8943	171	3	nda	PERSON
ajfa-8943	172	1	+ 1	DATE
ajfa-8943	172	2	+ 2	DATE
ajfa-8943	172	3	3	CARDINAL
ajfa-8943	172	4	year	DATE
ajfa-8943	174	1	4	CARDINAL
ajfa-8943	175	1	year t	DATE
ajfa-8943	176	1	asian	NORP
ajfa-8943	176	2	finance & accounting	ORG
ajfa-8943	176	3	1946-052x 2016	MONEY
ajfa-8943	176	4	8	CARDINAL
ajfa-8943	177	1	1	CARDINAL
ajfa-8943	178	1	+β1 roa	DATE
ajfa-8943	180	1	cfo	ORG
ajfa-8943	181	1	1	CARDINAL
ajfa-8943	183	1	1	CARDINAL
ajfa-8943	183	2	2	CARDINAL
ajfa-8943	184	1	3	CARDINAL
ajfa-8943	184	2	4	CARDINAL
ajfa-8943	184	3	mva	ORG
ajfa-8943	184	4	5	CARDINAL
ajfa-8943	184	5	6	CARDINAL
ajfa-8943	184	6	∗	CARDINAL
ajfa-8943	184	7	wacc ×ic	PERSON
ajfa-8943	184	8	wacc	PERSON
ajfa-8943	185	1	7	CARDINAL
ajfa-8943	185	2	size(fs	ORG
ajfa-8943	185	3	8	CARDINAL
ajfa-8943	185	4	leverage(lev	ORG
ajfa-8943	186	1	9	CARDINAL
ajfa-8943	188	1	5	CARDINAL
ajfa-8943	189	1	2	CARDINAL
ajfa-8943	190	1	asian	NORP
ajfa-8943	190	2	finance & accounting	ORG
ajfa-8943	190	3	1946-052x 2016	MONEY
ajfa-8943	190	4	8	CARDINAL
ajfa-8943	190	5	1	CARDINAL
ajfa-8943	190	6	2	CARDINAL
ajfa-8943	190	7	vif durbin watson roa	PERSON
ajfa-8943	190	8	1.684 1.589 ros	QUANTITY
ajfa-8943	190	9	1.427	CARDINAL
ajfa-8943	190	10	cfo	ORG
ajfa-8943	190	11	mva	ORG
ajfa-8943	190	12	1.789	CARDINAL
ajfa-8943	190	13	.456	CARDINAL
ajfa-8943	190	14	1.551	CARDINAL
ajfa-8943	191	1	1.188 em .594	CARDINAL
ajfa-8943	192	1	about 43 percent	PERCENT
ajfa-8943	195	1	more than 5	CARDINAL
ajfa-8943	196	1	durbin watson	PERSON
ajfa-8943	196	2	1.65	CARDINAL
ajfa-8943	197	1	between 1.5 and 2.5(gujarati	CARDINAL
ajfa-8943	197	2	2003	DATE
ajfa-8943	197	3	496	CARDINAL
ajfa-8943	198	1	5.1	CARDINAL
ajfa-8943	198	2	3	CARDINAL
ajfa-8943	199	1	ros	GPE
ajfa-8943	199	2	cfo	ORG
ajfa-8943	202	1	mva	ORG
ajfa-8943	204	1	asian journal of finance & accounting	ORG
ajfa-8943	204	2	1946-052x 2016	MONEY
ajfa-8943	204	3	8	CARDINAL
ajfa-8943	204	4	1	CARDINAL
ajfa-8943	204	5	90	CARDINAL
ajfa-8943	204	6	3	CARDINAL
ajfa-8943	204	7	2006-2013	DATE
ajfa-8943	205	1	standard deviation roa	PERSON
ajfa-8943	205	2	43.94	CARDINAL
ajfa-8943	205	3	3.93 12.04779	TIME
ajfa-8943	205	4	160.12	CARDINAL
ajfa-8943	205	5	3.77	CARDINAL
ajfa-8943	205	6	cfo	ORG
ajfa-8943	205	7	8.49	CARDINAL
ajfa-8943	205	8	9.46	MONEY
ajfa-8943	205	9	5.17	CARDINAL
ajfa-8943	205	10	79813337	DATE
ajfa-8943	205	11	57670 8542695	DATE
ajfa-8943	205	12	2347989 1223269000 86110776 18814117 208897583	DATE
ajfa-8943	206	1	1.48 79.07	CARDINAL
ajfa-8943	206	2	87305017	DATE
ajfa-8943	207	1	ase	ORG
ajfa-8943	207	2	the period 2006-2013	DATE
ajfa-8943	211	1	al-sartawi	PERSON
ajfa-8943	212	1	al	PERSON
ajfa-8943	212	2	2013	DATE
ajfa-8943	213	1	66.2%	PERCENT
ajfa-8943	214	1	first	ORDINAL
ajfa-8943	214	2	first	ORDINAL
ajfa-8943	214	3	roe	ORG
ajfa-8943	214	4	ase	ORG
ajfa-8943	216	1	amman stock exchange	ORG
ajfa-8943	218	1	4	CARDINAL
ajfa-8943	218	2	asian	NORP
ajfa-8943	218	3	finance & accounting	ORG
ajfa-8943	218	4	1946-052x 2016	MONEY
ajfa-8943	218	5	8	CARDINAL
ajfa-8943	218	6	1	CARDINAL
ajfa-8943	218	7	91	CARDINAL
ajfa-8943	218	8	4	CARDINAL
ajfa-8943	219	1	+β1 roa	DATE
ajfa-8943	221	1	cfo	ORG
ajfa-8943	221	2	t + β8 lev	DATE
ajfa-8943	224	1	38743329 roa	DATE
ajfa-8943	225	1	24803	DATE
ajfa-8943	225	2	.341 cfo	ORG
ajfa-8943	225	3	.069	ORG
ajfa-8943	226	1	1.334	CARDINAL
ajfa-8943	226	2	r2	ORG
ajfa-8943	226	3	adj	ORG
ajfa-8943	227	1	.069	CARDINAL
ajfa-8943	227	2	4.442	CARDINAL
ajfa-8943	227	3	.001	CARDINAL
ajfa-8943	227	4	a. predictors:(constant)roa	PERSON
ajfa-8943	227	5	cfo	ORG
ajfa-8943	228	1	≤ 5%	PERCENT
ajfa-8943	229	1	4	CARDINAL
ajfa-8943	230	1	4.442	CARDINAL
ajfa-8943	230	2	zero	CARDINAL
ajfa-8943	231	1	0.05	CARDINAL
ajfa-8943	234	1	at least one	CARDINAL
ajfa-8943	235	1	8.9 percent	PERCENT
ajfa-8943	235	2	8.9 percent	PERCENT
ajfa-8943	236	1	the existence of a linear	DATE
ajfa-8943	239	1	4	CARDINAL
ajfa-8943	239	2	asian	NORP
ajfa-8943	239	3	finance & accounting	ORG
ajfa-8943	239	4	1946-052x 2016	MONEY
ajfa-8943	239	5	8	CARDINAL
ajfa-8943	239	6	1 ajfa.macrothink.org	CARDINAL
ajfa-8943	239	7	92	CARDINAL
ajfa-8943	240	1	less than 0.05	CARDINAL
ajfa-8943	248	1	second	ORDINAL
ajfa-8943	248	2	second	ORDINAL
ajfa-8943	248	3	ase	ORG
ajfa-8943	249	1	amman stock exchange	ORG
ajfa-8943	250	1	asian journal of finance & accounting	ORG
ajfa-8943	250	2	1946-052x 2016	MONEY
ajfa-8943	250	3	8	CARDINAL
ajfa-8943	250	4	1 ajfa.macrothink.org	CARDINAL
ajfa-8943	250	5	93	CARDINAL
ajfa-8943	250	6	5	CARDINAL
ajfa-8943	253	1	mva	ORG
ajfa-8943	256	1	.000	CARDINAL
ajfa-8943	256	2	566413.400 .019 .236	QUANTITY
ajfa-8943	257	1	.380 r2	ORG
ajfa-8943	257	2	adj	ORG
ajfa-8943	258	1	.150	CARDINAL
ajfa-8943	258	2	9.123	CARDINAL
ajfa-8943	258	3	.000	CARDINAL
ajfa-8943	258	4	a. predictors:(constant)roa	PERSON
ajfa-8943	258	5	cfo	ORG
ajfa-8943	259	1	≤ 5%	PERCENT
ajfa-8943	262	1	10%	PERCENT
ajfa-8943	263	1	5	CARDINAL
ajfa-8943	264	1	9.123	CARDINAL
ajfa-8943	264	2	zero	CARDINAL
ajfa-8943	265	1	0.05	CARDINAL
ajfa-8943	268	1	at least one	CARDINAL
ajfa-8943	269	1	16.8 percent	PERCENT
ajfa-8943	269	2	16.8 percent	PERCENT
ajfa-8943	270	1	the existence of linear	DATE
ajfa-8943	272	1	5	CARDINAL
ajfa-8943	272	2	tobin	PERSON
ajfa-8943	272	3	asian	NORP
ajfa-8943	272	4	finance & accounting	ORG
ajfa-8943	272	5	1946-052x 2016	MONEY
ajfa-8943	272	6	8	CARDINAL
ajfa-8943	272	7	1	CARDINAL
ajfa-8943	272	8	94	CARDINAL
ajfa-8943	273	1	less than 0.05	CARDINAL
ajfa-8943	275	1	6	CARDINAL
ajfa-8943	275	2	ase	ORG
ajfa-8943	275	3	6	CARDINAL
ajfa-8943	276	1	emi	ORG
ajfa-8943	279	1	r2 adj	PERSON
ajfa-8943	282	1	.100	CARDINAL
ajfa-8943	282	2	6.328 .000	CARDINAL
ajfa-8943	282	3	1.455	CARDINAL
ajfa-8943	282	4	.950	CARDINAL
ajfa-8943	282	5	emi	ORG
ajfa-8943	285	1	r2 adj	PERSON
ajfa-8943	287	1	13.723 .000	CARDINAL
ajfa-8943	289	1	.345 a. predictors:(constant)roa	PERSON
ajfa-8943	289	2	cfo	ORG
ajfa-8943	290	1	≤ 5%	PERCENT
ajfa-8943	292	1	10%	PERCENT
ajfa-8943	293	1	asian journal of finance & accounting	ORG
ajfa-8943	293	2	1946-052x 2016	MONEY
ajfa-8943	293	3	8	CARDINAL
ajfa-8943	293	4	1	CARDINAL
ajfa-8943	293	5	95	CARDINAL
ajfa-8943	293	6	first	ORDINAL
ajfa-8943	294	1	ho21	ORG
ajfa-8943	294	2	amman stock exchange	ORG
ajfa-8943	295	1	1	CARDINAL
ajfa-8943	295	2	6	CARDINAL
ajfa-8943	296	1	6.328	CARDINAL
ajfa-8943	296	2	zero	CARDINAL
ajfa-8943	297	1	0.05	CARDINAL
ajfa-8943	298	1	10 percent	PERCENT
ajfa-8943	298	2	10 percent	PERCENT
ajfa-8943	299	1	the existence of a linear	DATE
ajfa-8943	301	1	less than 0.05	CARDINAL
ajfa-8943	302	1	second	ORDINAL
ajfa-8943	302	2	ase	ORG
ajfa-8943	303	1	second	ORDINAL
ajfa-8943	304	1	amman stock exchange	ORG
ajfa-8943	305	1	6	CARDINAL
ajfa-8943	305	2	2	CARDINAL
ajfa-8943	305	3	ase	ORG
ajfa-8943	306	1	13.723	CARDINAL
ajfa-8943	306	2	zero	CARDINAL
ajfa-8943	307	1	zero	CARDINAL
ajfa-8943	307	2	0.05	CARDINAL
ajfa-8943	311	1	14.2 percent	PERCENT
ajfa-8943	311	2	14.2 percent	PERCENT
ajfa-8943	312	1	the existence of a linear	DATE
ajfa-8943	312	2	asian journal of finance & accounting	ORG
ajfa-8943	312	3	1946-052x 2016	MONEY
ajfa-8943	312	4	8	CARDINAL
ajfa-8943	312	5	1	CARDINAL
ajfa-8943	312	6	96	CARDINAL
ajfa-8943	314	1	less than 0.05	CARDINAL
ajfa-8943	315	1	7	CARDINAL
ajfa-8943	315	2	ase	ORG
ajfa-8943	316	1	ase	ORG
ajfa-8943	321	1	ase	ORG
ajfa-8943	322	1	cfo	ORG
ajfa-8943	323	1	mva	ORG
ajfa-8943	327	1	roe	PERSON
ajfa-8943	329	1	al dabbas	PERSON
ajfa-8943	329	2	m. (	PERSON
ajfa-8943	329	3	2007	DATE
ajfa-8943	331	1	egyptian	NORP
ajfa-8943	331	2	commerce college	ORG
ajfa-8943	331	3	31(1	CARDINAL
ajfa-8943	332	1	mansoura	PERSON
ajfa-8943	333	1	al khalayleh	PERSON
ajfa-8943	333	2	2001	DATE
ajfa-8943	335	1	deirast journal administrative sciences	ORG
ajfa-8943	335	2	jordanian university	ORG
ajfa-8943	335	3	28(21	CARDINAL
ajfa-8943	336	1	al-sartawi	PERSON
ajfa-8943	336	2	hamdan	PERSON
ajfa-8943	336	3	mushtaha	GPE
ajfa-8943	336	4	s., & abu ijela	ORG
ajfa-8943	336	5	i.	PERSON
ajfa-8943	336	6	2013	DATE
ajfa-8943	337	1	asian	NORP
ajfa-8943	337	2	finance & accounting	ORG
ajfa-8943	337	3	1946-052x 2016	MONEY
ajfa-8943	337	4	8	CARDINAL
ajfa-8943	337	5	1	CARDINAL
ajfa-8943	337	6	97	CARDINAL
ajfa-8943	338	1	university journal for research humanities	ORG
ajfa-8943	338	2	27(4	CARDINAL
ajfa-8943	338	3	819	CARDINAL
ajfa-8943	339	1	bagaeva	GPE
ajfa-8943	339	2	alexandra.	PERSON
ajfa-8943	340	1	2010	DATE
ajfa-8943	341	1	russia	GPE
ajfa-8943	341	2	university of oulu finland	ORG
ajfa-8943	341	3	1	CARDINAL
ajfa-8943	341	4	j, l	ORG
ajfa-8943	341	5	2005	DATE
ajfa-8943	343	1	32	CARDINAL
ajfa-8943	343	2	boardman	ORG
ajfa-8943	343	3	a. e., & vining	PERSON
ajfa-8943	343	4	a. r.	PERSON
ajfa-8943	343	5	1989	DATE
ajfa-8943	345	1	1-33	DATE
ajfa-8943	346	1	k	GPE
ajfa-8943	346	2	chan	GPE
ajfa-8943	346	3	n. & lakonishok	ORG
ajfa-8943	346	4	j. (	PERSON
ajfa-8943	346	5	2006	DATE
ajfa-8943	347	1	79(3	CARDINAL
ajfa-8943	347	2	1041-1082	DATE
ajfa-8943	348	1	m., & dichev	ORG
ajfa-8943	348	2	2002	DATE
ajfa-8943	350	1	77	DATE
ajfa-8943	350	2	35	CARDINAL
ajfa-8943	351	1	m.	PERSON
ajfa-8943	351	2	1995	DATE
ajfa-8943	353	1	70	DATE
ajfa-8943	353	2	193-225	CARDINAL
ajfa-8943	354	1	farinha	ORG
ajfa-8943	354	2	j., & moreira	ORG
ajfa-8943	354	3	j, a.	PERSON
ajfa-8943	354	4	2007	DATE
ajfa-8943	356	1	university of porto	ORG
ajfa-8943	356	2	1-43	CARDINAL
ajfa-8943	357	1	fisher	ORG
ajfa-8943	357	2	f.m.	ORG
ajfa-8943	357	3	& mcgowan	ORG
ajfa-8943	357	4	j.j.	GPE
ajfa-8943	357	5	1983	DATE
ajfa-8943	359	1	american	NORP
ajfa-8943	359	2	73(1	CARDINAL
ajfa-8943	359	3	65-86	DATE
ajfa-8943	360	1	ghosh, a., & moom	ORG
ajfa-8943	360	2	2010	DATE
ajfa-8943	361	1	37(5-6	CARDINAL
ajfa-8943	361	2	538-559	CARDINAL
ajfa-8943	362	1	j.l.	GPE
ajfa-8943	362	2	1996	DATE
ajfa-8943	366	1	d. n.	PERSON
ajfa-8943	366	2	2003	DATE
ajfa-8943	368	1	fourth	ORDINAL
ajfa-8943	368	2	mcgraw-hill irwin	ORG
ajfa-8943	368	3	united states	GPE
ajfa-8943	369	1	haddad	PERSON
ajfa-8943	369	2	haddad s.	PERSON
ajfa-8943	369	3	2003	DATE
ajfa-8943	370	1	jordanian	NORP
ajfa-8943	371	1	jordanian university	ORG
ajfa-8943	372	1	hamdan	PERSON
ajfa-8943	372	2	a.	PERSON
ajfa-8943	372	3	2012	DATE
ajfa-8943	373	1	jordanian	NORP
ajfa-8943	374	1	iug journal of economics	ORG
ajfa-8943	374	2	20(1	CARDINAL
ajfa-8943	374	3	265	CARDINAL
ajfa-8943	375	1	healy	PERSON
ajfa-8943	375	2	j.	PERSON
ajfa-8943	375	3	1999).a	CARDINAL
ajfa-8943	376	1	december	DATE
ajfa-8943	376	2	365-383	CARDINAL
ajfa-8943	377	1	http://dx.doi.org/10.2139/ssrn.156445 asian journal of finance & accounting	ORG
ajfa-8943	377	2	1946-052x 2016	MONEY
ajfa-8943	377	3	8	CARDINAL
ajfa-8943	377	4	1	CARDINAL
ajfa-8943	377	5	98	CARDINAL
ajfa-8943	377	6	irala	ORG
ajfa-8943	377	7	l. r.	PERSON
ajfa-8943	377	8	2005	DATE
ajfa-8943	378	1	eva	PERSON
ajfa-8943	379	1	indian	NORP
ajfa-8943	379	2	119(2	DATE
ajfa-8943	379	3	1-10	CARDINAL
ajfa-8943	380	1	http://ssrn.com/abstract=944420 jones	PERSON
ajfa-8943	380	2	jennifer	PERSON
ajfa-8943	380	3	j. (	PERSON
ajfa-8943	380	4	1991	DATE
ajfa-8943	382	1	journal of accounting research	ORG
ajfa-8943	382	2	29(2	CARDINAL
ajfa-8943	382	3	193	CARDINAL
ajfa-8943	383	1	k.	PERSON
ajfa-8943	383	2	2007	DATE
ajfa-8943	385	1	the university of british columbia	ORG
ajfa-8943	385	2	www.ssrn	PERSON
ajfa-8943	386	1	http://dx.doi.org/10.1016/j.jacceco.2007.08.002 mashayekhi	PERSON
ajfa-8943	386	2	b.	GPE
ajfa-8943	386	3	talebi	GPE
ajfa-8943	386	4	a., & bahavarnia	ORG
ajfa-8943	386	5	2007	DATE
ajfa-8943	387	1	iran	GPE
ajfa-8943	388	1	international journal of accounting	ORG
ajfa-8943	388	2	18(1	CARDINAL
ajfa-8943	389	1	s.	PERSON
ajfa-8943	389	2	2012	DATE
ajfa-8943	390	1	the iraq stock exchange	ORG
ajfa-8943	391	1	7((20).20	CARDINAL
ajfa-8943	392	1	nakhaei, h	ORG
ajfa-8943	392	2	abdul hamid	PERSON
ajfa-8943	392	3	n, anuar	GPE
ajfa-8943	392	4	m., &hakimpoor	ORG
ajfa-8943	392	5	2013	DATE
ajfa-8943	394	1	6(1	CARDINAL
ajfa-8943	394	2	49-62	DATE
ajfa-8943	395	1	nassirzadeh	PERSON
ajfa-8943	396	1	f. salehi	PERSON
ajfa-8943	396	2	m., & alaei	ORG
ajfa-8943	396	3	s.	PERSON
ajfa-8943	396	4	2012	DATE
ajfa-8943	397	1	iranian	NORP
ajfa-8943	398	1	4(2	CARDINAL
ajfa-8943	398	2	22	CARDINAL
ajfa-8943	399	1	http://dx.doi.org/10.5296/ijafr.v4i2.5674 o`byrne	ORG
ajfa-8943	399	2	s. (1996	ORG
ajfa-8943	401	1	9	CARDINAL
ajfa-8943	401	2	116	CARDINAL
ajfa-8943	402	1	b. o.	PERSON
ajfa-8943	402	2	2014	DATE
ajfa-8943	403	1	kenyan	NORP
ajfa-8943	404	1	1(3	CARDINAL
ajfa-8943	404	2	182	CARDINAL
ajfa-8943	405	1	panahaian	NORP
ajfa-8943	405	2	2013	DATE
ajfa-8943	406	1	tehran stock exchange	ORG
ajfa-8943	407	1	107	CARDINAL
ajfa-8943	408	1	http://dx.doi.org/10.5267/j.msl.2012.11.009 panigrahi	PERSON
ajfa-8943	408	2	s.k.	GPE
ajfa-8943	408	3	zainuddin	GPE
ajfa-8943	408	4	a.	PERSON
ajfa-8943	408	5	2014	DATE
ajfa-8943	409	1	malaysia	GPE
ajfa-8943	410	1	international journal of academic	ORG
ajfa-8943	410	2	4(4	CARDINAL
ajfa-8943	410	3	280	CARDINAL
ajfa-8943	411	1	s.	PERSON
ajfa-8943	411	2	2002	DATE
ajfa-8943	412	1	portuguese	NORP
ajfa-8943	413	1	portuguese	LANGUAGE
ajfa-8943	413	2	3	CARDINAL
ajfa-8943	413	3	25-40	CARDINAL
ajfa-8943	414	1	a. j.	PERSON
ajfa-8943	414	2	2011	DATE
ajfa-8943	416	1	asian journal of finance & accounting	ORG
ajfa-8943	416	2	1946-052x 2016	MONEY
ajfa-8943	416	3	8	CARDINAL
ajfa-8943	416	4	1	CARDINAL
ajfa-8943	416	5	99	CARDINAL
ajfa-8943	416	6	saudi stock exchange	ORG
ajfa-8943	417	1	the scientific journal of commerce	ORG
ajfa-8943	417	2	egypt	GPE
ajfa-8943	417	3	2(1	CARDINAL
ajfa-8943	418	1	richardson	PERSON
ajfa-8943	418	2	s.	GPE
ajfa-8943	418	3	sloan	GPE
ajfa-8943	418	4	r.	NORP
ajfa-8943	418	5	m., & tuna	ORG
ajfa-8943	418	6	i.	PERSON
ajfa-8943	418	7	2005	DATE
ajfa-8943	420	1	39(3	CARDINAL
ajfa-8943	420	2	473-485	CARDINAL
ajfa-8943	421	1	k, & vincent	ORG
ajfa-8943	421	2	l.	PERSON
ajfa-8943	421	3	2003	DATE
ajfa-8943	423	1	17	CARDINAL
ajfa-8943	423	2	97	CARDINAL
ajfa-8943	424	1	sloan	PERSON
ajfa-8943	424	2	1996	DATE
ajfa-8943	426	1	71(3	CARDINAL
ajfa-8943	426	2	289	CARDINAL
ajfa-8943	427	1	j., & stewart	ORG
ajfa-8943	427	2	b.g.	GPE
ajfa-8943	427	3	1995	DATE
ajfa-8943	428	1	eva	NORP
ajfa-8943	429	1	march	DATE
ajfa-8943	429	2	33	DATE
ajfa-8943	430	1	w	GPE
ajfa-8943	430	2	r.	GPE
ajfa-8943	430	3	2002	DATE
ajfa-8943	432	1	17(4	CARDINAL
ajfa-8943	432	2	355-360	CARDINAL
ajfa-8943	432	3	http://dx.doi.org/10.2308/iace.2002.17.4.335	CARDINAL