id	sid	eid	entity	type
ajfa-93	1	1	asian journal of finance & accounting	ORG
ajfa-93	1	2	1	CARDINAL
ajfa-93	1	3	1	CARDINAL
ajfa-93	1	4	christina james-overheu	PERSON
ajfa-93	1	5	university of southern queensland springfield	ORG
ajfa-93	1	6	qld	GPE
ajfa-93	1	7	4300	CARDINAL
ajfa-93	1	8	61	CARDINAL
ajfa-93	1	9	4546	DATE
ajfa-93	1	10	cjames@usq.edu.au	PERSON
ajfa-93	1	11	julie cotter	PERSON
ajfa-93	1	12	university of southern queensland toowoomba	ORG
ajfa-93	1	13	qld	GPE
ajfa-93	1	14	4350	CARDINAL
ajfa-93	1	15	australia	GPE
ajfa-93	1	16	61 7	DATE
ajfa-93	1	17	2916	CARDINAL
ajfa-93	4	1	annual	DATE
ajfa-93	5	1	the australian stock exchange	ORG
ajfa-93	6	1	csr	ORG
ajfa-93	8	1	annual	DATE
ajfa-93	9	1	g34	ORG
ajfa-93	9	2	m14 mailto:cjames@usq.edu.au	ORG
ajfa-93	9	3	asian	NORP
ajfa-93	9	4	finance & accounting	ORG
ajfa-93	9	5	1	CARDINAL
ajfa-93	9	6	1	CARDINAL
ajfa-93	9	7	35 1	DATE
ajfa-93	11	1	annual	DATE
ajfa-93	12	1	australian	NORP
ajfa-93	17	1	bhojraj	ORG
ajfa-93	17	2	2003	DATE
ajfa-93	17	3	anderson	PERSON
ajfa-93	17	4	2004	DATE
ajfa-93	17	5	collins	PERSON
ajfa-93	17	6	2006	DATE
ajfa-93	18	1	2006	DATE
ajfa-93	19	1	bhojraj	ORG
ajfa-93	19	2	2003	DATE
ajfa-93	19	3	anderson et al	PERSON
ajfa-93	20	1	2004	DATE
ajfa-93	20	2	s & p	ORG
ajfa-93	20	3	500	CARDINAL
ajfa-93	20	4	the united states	GPE
ajfa-93	23	1	annual	DATE
ajfa-93	25	1	the australian stock exchange	ORG
ajfa-93	25	2	asx	ORG
ajfa-93	25	3	ten	CARDINAL
ajfa-93	25	4	the first financial year	DATE
ajfa-93	25	5	1 january 2003	DATE
ajfa-93	25	6	the year ending 30	DATE
ajfa-93	25	7	australian	NORP
ajfa-93	27	1	australia	GPE
ajfa-93	27	2	2003	DATE
ajfa-93	28	1	1 one	CARDINAL
ajfa-93	30	1	1	CARDINAL
ajfa-93	31	1	annual	DATE
ajfa-93	32	1	lang	ORG
ajfa-93	32	2	lundholm 1996	ORG
ajfa-93	32	3	plumlee 2002	ORG
ajfa-93	32	4	lundholm	PERSON
ajfa-93	32	5	myers 2002	GPE
ajfa-93	32	6	asian	NORP
ajfa-93	32	7	finance & accounting	ORG
ajfa-93	32	8	1	CARDINAL
ajfa-93	32	9	1	CARDINAL
ajfa-93	32	10	www.macrothink.org/ajfa 36	DATE
ajfa-93	32	11	1997	DATE
ajfa-93	33	1	2	CARDINAL
ajfa-93	34	1	jensen	PERSON
ajfa-93	34	2	1976	DATE
ajfa-93	37	1	standard & poor‟s	ORG
ajfa-93	37	2	2002	DATE
ajfa-93	37	3	standard & poor‟s	ORG
ajfa-93	37	4	s & p	ORG
ajfa-93	38	1	myers 2002	GPE
ajfa-93	38	2	botosan 1997	DATE
ajfa-93	38	3	plumlee 2002	ORG
ajfa-93	38	4	lang	ORG
ajfa-93	38	5	lundholm 1996,	ORG
ajfa-93	38	6	2000	DATE
ajfa-93	39	1	1998	DATE
ajfa-93	39	2	bhojraj	ORG
ajfa-93	39	3	2003	DATE
ajfa-93	39	4	2003	DATE
ajfa-93	39	5	2006	DATE
ajfa-93	39	6	anderson et al	PERSON
ajfa-93	39	7	2004	DATE
ajfa-93	39	8	s & p	ORG
ajfa-93	39	9	four	CARDINAL
ajfa-93	40	1	3	CARDINAL
ajfa-93	40	2	s & p	ORG
ajfa-93	41	1	deegan	ORG
ajfa-93	41	2	2002	DATE
ajfa-93	44	1	2008	DATE
ajfa-93	44	2	2008	DATE
ajfa-93	45	1	schneider	PERSON
ajfa-93	45	2	2008	DATE
ajfa-93	49	1	1985	DATE
ajfa-93	50	1	clarkson et al	ORG
ajfa-93	51	1	2008	DATE
ajfa-93	53	1	2	CARDINAL
ajfa-93	53	2	1997	DATE
ajfa-93	53	3	3presentation	CARDINAL
ajfa-93	53	4	chris dalton	PERSON
ajfa-93	53	5	standard & poor‟s australia & new zealand	ORG
ajfa-93	53	6	melbourne financial services	ORG
ajfa-93	53	7	wednesday 17th march 2004	DATE
ajfa-93	54	1	asian journal of finance & accounting	ORG
ajfa-93	54	2	1	CARDINAL
ajfa-93	54	3	1	CARDINAL
ajfa-93	55	1	annual	DATE
ajfa-93	55	2	australian	NORP
ajfa-93	57	1	csr	ORG
ajfa-93	57	2	annual	DATE
ajfa-93	59	1	2	CARDINAL
ajfa-93	59	2	2.1	CARDINAL
ajfa-93	59	3	annual	DATE
ajfa-93	60	1	the australian stock exchange	ORG
ajfa-93	61	1	1	CARDINAL
ajfa-93	62	1	26	CARDINAL
ajfa-93	62	2	7	CARDINAL
ajfa-93	62	3	15	CARDINAL
ajfa-93	62	4	2	CARDINAL
ajfa-93	62	5	2	CARDINAL
ajfa-93	63	1	4	CARDINAL
ajfa-93	64	1	1	CARDINAL
ajfa-93	64	2	annual	DATE
ajfa-93	65	1	1	CARDINAL
ajfa-93	65	2	0 1	CARDINAL
ajfa-93	65	3	1	CARDINAL
ajfa-93	65	4	0 1	CARDINAL
ajfa-93	65	5	1	CARDINAL
ajfa-93	65	6	2	CARDINAL
ajfa-93	65	7	2	CARDINAL
ajfa-93	65	8	1	CARDINAL
ajfa-93	65	9	0 1 4	CARDINAL
ajfa-93	65	10	26	CARDINAL
ajfa-93	66	1	asian journal of finance & accounting	ORG
ajfa-93	66	2	1	CARDINAL
ajfa-93	66	3	1	CARDINAL
ajfa-93	66	4	1	CARDINAL
ajfa-93	66	5	1	CARDINAL
ajfa-93	66	6	0 1	QUANTITY
ajfa-93	67	1	1	CARDINAL
ajfa-93	67	2	0 1	CARDINAL
ajfa-93	67	3	7	CARDINAL
ajfa-93	67	4	1	CARDINAL
ajfa-93	67	5	1	CARDINAL
ajfa-93	67	6	x/1 1	PERSON
ajfa-93	67	7	x/1 1	ORG
ajfa-93	67	8	1	CARDINAL
ajfa-93	67	9	0 1	CARDINAL
ajfa-93	67	10	year	DATE
ajfa-93	67	11	six	CARDINAL
ajfa-93	67	12	less than 6	CARDINAL
ajfa-93	67	13	1	CARDINAL
ajfa-93	67	14	0	CARDINAL
ajfa-93	67	15	0	CARDINAL
ajfa-93	67	16	1	CARDINAL
ajfa-93	67	17	x/1 1	PERSON
ajfa-93	67	18	x/1 1	ORG
ajfa-93	67	19	1	CARDINAL
ajfa-93	67	20	0 1	CARDINAL
ajfa-93	67	21	year	DATE
ajfa-93	67	22	four	CARDINAL
ajfa-93	67	23	1	CARDINAL
ajfa-93	67	24	0	CARDINAL
ajfa-93	67	25	0	CARDINAL
ajfa-93	67	26	1	CARDINAL
ajfa-93	67	27	x/1	ORG
ajfa-93	67	28	zero	CARDINAL
ajfa-93	67	29	1	CARDINAL
ajfa-93	67	30	x/1	ORG
ajfa-93	67	31	zero	CARDINAL
ajfa-93	67	32	1	CARDINAL
ajfa-93	67	33	1	CARDINAL
ajfa-93	67	34	0 1	CARDINAL
ajfa-93	67	35	nomination committee committee	ORG
ajfa-93	67	36	x/1	ORG
ajfa-93	67	37	zero	CARDINAL
ajfa-93	67	38	1	CARDINAL
ajfa-93	67	39	x/1	ORG
ajfa-93	67	40	zero	CARDINAL
ajfa-93	67	41	1	CARDINAL
ajfa-93	67	42	1	CARDINAL
ajfa-93	67	43	0 1	CARDINAL
ajfa-93	67	44	15	CARDINAL
ajfa-93	67	45	four‟	DATE
ajfa-93	67	46	1	CARDINAL
ajfa-93	67	47	0 1	CARDINAL
ajfa-93	68	1	2	CARDINAL
ajfa-93	68	2	finance & accounting	ORG
ajfa-93	68	3	1	CARDINAL
ajfa-93	68	4	1	CARDINAL
ajfa-93	68	5	39	CARDINAL
ajfa-93	68	6	1	CARDINAL
ajfa-93	68	7	1	CARDINAL
ajfa-93	68	8	0	CARDINAL
ajfa-93	68	9	0	CARDINAL
ajfa-93	68	10	1	CARDINAL
ajfa-93	68	11	0	CARDINAL
ajfa-93	68	12	0	CARDINAL
ajfa-93	68	13	2	CARDINAL
ajfa-93	68	14	26 2.1.1	CARDINAL
ajfa-93	68	15	first	ORDINAL
ajfa-93	68	16	asx	ORG
ajfa-93	68	17	1	CARDINAL
ajfa-93	68	18	2	CARDINAL
ajfa-93	73	1	2.1.2	CARDINAL
ajfa-93	73	2	2006	DATE
ajfa-93	73	3	anderson et al	PERSON
ajfa-93	73	4	2004	DATE
ajfa-93	77	1	zero	CARDINAL
ajfa-93	78	1	5	CARDINAL
ajfa-93	78	2	taylor	PERSON
ajfa-93	78	3	walter 2004	PERSON
ajfa-93	80	1	2002	DATE
ajfa-93	80	2	at least six	CARDINAL
ajfa-93	80	3	at least four	CARDINAL
ajfa-93	80	4	annually	DATE
ajfa-93	81	1	two	CARDINAL
ajfa-93	82	1	first	ORDINAL
ajfa-93	82	2	clarkson et al.	ORG
ajfa-93	82	3	2006	DATE
ajfa-93	83	1	annual	DATE
ajfa-93	84	1	2002	DATE
ajfa-93	85	1	second	ORDINAL
ajfa-93	85	2	5	CARDINAL
ajfa-93	87	1	asian journal of finance & accounting	ORG
ajfa-93	87	2	1	CARDINAL
ajfa-93	87	3	1	CARDINAL
ajfa-93	87	4	2004	DATE
ajfa-93	87	5	asx	ORG
ajfa-93	87	6	2	CARDINAL
ajfa-93	87	7	less than 5%	PERCENT
ajfa-93	87	8		PERSON
ajfa-93	87	9	the past three years	DATE
ajfa-93	88	1		PERSON
ajfa-93	88	2	10 years	DATE
ajfa-93	88	3	2003	DATE
ajfa-93	89	1	2.1.3	CARDINAL
ajfa-93	90	1	2006	DATE
ajfa-93	90	2	1981	DATE
ajfa-93	90	3	francis	PERSON
ajfa-93	90	4	khurana	PERSON
ajfa-93	90	5	pereira 2003	PERSON
ajfa-93	91	1	one	CARDINAL
ajfa-93	91	2	four	CARDINAL
ajfa-93	94	1	2.1.4	CARDINAL
ajfa-93	94	2	asx	ORG
ajfa-93	94	3	1	CARDINAL
ajfa-93	94	4	3	CARDINAL
ajfa-93	94	5	one	CARDINAL
ajfa-93	96	1	2.2	CARDINAL
ajfa-93	96	2	csr	ORG
ajfa-93	97	1	csr	ORG
ajfa-93	99	1	2.3	CARDINAL
ajfa-93	101	1	annual	DATE
ajfa-93	102	1	82	CARDINAL
ajfa-93	102	2	australian	NORP
ajfa-93	102	3	s & p	ORG
ajfa-93	102	4	the financial year	DATE
ajfa-93	102	5	30	CARDINAL
ajfa-93	102	6	june 2004	DATE
ajfa-93	104	1	s & p	ORG
ajfa-93	105	1	asian	NORP
ajfa-93	105	2	finance & accounting	ORG
ajfa-93	106	1	1	CARDINAL
ajfa-93	106	2	1	CARDINAL
ajfa-93	108	1	one	CARDINAL
ajfa-93	109	1	38	CARDINAL
ajfa-93	109	2	6	CARDINAL
ajfa-93	109	3	2004	DATE
ajfa-93	109	4	annual	DATE
ajfa-93	109	5	2003	DATE
ajfa-93	110	1	2	CARDINAL
ajfa-93	111	1	82	CARDINAL
ajfa-93	111	2	7	CARDINAL
ajfa-93	111	3	4	CARDINAL
ajfa-93	111	4	23	CARDINAL
ajfa-93	111	5	7	CARDINAL
ajfa-93	111	6	1	CARDINAL
ajfa-93	111	7	1	CARDINAL
ajfa-93	111	8	1	CARDINAL
ajfa-93	111	9	38	CARDINAL
ajfa-93	111	10	2003	DATE
ajfa-93	111	11	aspecthuntley datanalysis	PERSON
ajfa-93	111	12	4	CARDINAL
ajfa-93	112	1	2003	DATE
ajfa-93	114	1	2.4	CARDINAL
ajfa-93	114	2	the s & p	ORG
ajfa-93	115	1	22	CARDINAL
ajfa-93	115	2	22	CARDINAL
ajfa-93	115	3	11	CARDINAL
ajfa-93	115	4	1	CARDINAL
ajfa-93	115	5	3	CARDINAL
ajfa-93	116	1	anderson et al	PERSON
ajfa-93	117	1	2004	DATE
ajfa-93	117	2	allee	PERSON
ajfa-93	117	3	2001	DATE
ajfa-93	117	4	ahmed et al	PERSON
ajfa-93	118	1	2002	DATE
ajfa-93	118	2	6	CARDINAL
ajfa-93	119	1	asian journal of finance & accounting	ORG
ajfa-93	119	2	1	CARDINAL
ajfa-93	119	3	1	CARDINAL
ajfa-93	120	1	s & p	ORG
ajfa-93	120	2	standard & poor‟s	ORG
ajfa-93	121	1	7	CARDINAL
ajfa-93	122	1	4	CARDINAL
ajfa-93	123	1	19	CARDINAL
ajfa-93	123	2	ccc	PERSON
ajfa-93	123	3	5	CARDINAL
ajfa-93	123	4	15	CARDINAL
ajfa-93	124	1	4	CARDINAL
ajfa-93	125	1	96.9%	PERCENT
ajfa-93	125	2	25.2/26	CARDINAL
ajfa-93	125	3	42.7%	PERCENT
ajfa-93	125	4	11.1/26	CARDINAL
ajfa-93	126	1	74.9%	PERCENT
ajfa-93	126	2	80.3%	PERCENT
ajfa-93	127	1	82.7%	PERCENT
ajfa-93	127	2	5.8/7	CARDINAL
ajfa-93	127	3	between 14.3% and 100%	PERCENT
ajfa-93	128	1	only one	CARDINAL
ajfa-93	128	2	18/38	CARDINAL
ajfa-93	128	3	47%	PERCENT
ajfa-93	128	4	7/7	CARDINAL
ajfa-93	129	1	8	CARDINAL
ajfa-93	129	2	3	CARDINAL
ajfa-93	130	1	72%	PERCENT
ajfa-93	130	2	31% to 99%	PERCENT
ajfa-93	131	1	49%	PERCENT
ajfa-93	131	2	19/38	CARDINAL
ajfa-93	131	3	50%	PERCENT
ajfa-93	132	1	68%	PERCENT
ajfa-93	132	2	34/38 (89%	PERCENT
ajfa-93	132	3	10/38	CARDINAL
ajfa-93	132	4	26%	PERCENT
ajfa-93	133	1	75%	PERCENT
ajfa-93	133	2	100%	PERCENT
ajfa-93	134	1	ten	CARDINAL
ajfa-93	134	2	csr	ORG
ajfa-93	135	1	annual	DATE
ajfa-93	135	2	82	DATE
ajfa-93	135	3	11.63	CARDINAL
ajfa-93	135	4	2.00	CARDINAL
ajfa-93	136	1	3	CARDINAL
ajfa-93	136	2	s & p	ORG
ajfa-93	136	3	22	CARDINAL
ajfa-93	136	4	++ 21 aaaa 20	MONEY
ajfa-93	136	5	17	CARDINAL
ajfa-93	136	6	16	CARDINAL
ajfa-93	137	1	++ 15	DATE
ajfa-93	137	2	14	CARDINAL
ajfa-93	137	3	7	CARDINAL
ajfa-93	137	4	standard & poor‟s	ORG
ajfa-93	137	5	asian	NORP
ajfa-93	137	6	finance & accounting	ORG
ajfa-93	137	7	1	CARDINAL
ajfa-93	137	8	1	CARDINAL
ajfa-93	137	9	3	CARDINAL
ajfa-93	138	1	6	CARDINAL
ajfa-93	138	2	5	CARDINAL
ajfa-93	138	3	4 cccc 3	DATE
ajfa-93	138	4	2	CARDINAL
ajfa-93	138	5	1	CARDINAL
ajfa-93	138	6	chris dalton	PERSON
ajfa-93	138	7	standard & poor‟s australia & new zealand	ORG
ajfa-93	138	8	melbourne financial services	ORG
ajfa-93	138	9	wednesday 17 th	DATE
ajfa-93	138	10	march 2004	DATE
ajfa-93	138	11	www.users.bigpond.com/bradleyjon/sp/standard_poors.ppt standard & poor‟s	ORG
ajfa-93	138	12	4	CARDINAL
ajfa-93	138	13	38	CARDINAL
ajfa-93	138	14	2003	DATE
ajfa-93	138	15	14.454 15.000	MONEY
ajfa-93	138	16	0.749	CARDINAL
ajfa-93	138	17	0.803	MONEY
ajfa-93	138	18	0.827 0.929 0.235 0.143 1.000	MONEY
ajfa-93	138	19	0.720	CARDINAL
ajfa-93	138	20	0.799 0.804 0.114	MONEY
ajfa-93	138	21	0.645 0.500 0.347 0.000 1.000	MONEY
ajfa-93	138	22	0.667	MONEY
ajfa-93	138	23	0.264 0.000 1.000	MONEY
ajfa-93	138	24	7.686 7.958 2.427	MONEY
ajfa-93	138	25	3.189	CARDINAL
ajfa-93	138	26	11.630 2.000 22.488 0.000	MONEY
ajfa-93	138	27	7.951	MONEY
ajfa-93	138	28	1.273	MONEY
ajfa-93	138	29	4.977 10.675	CARDINAL
ajfa-93	138	30	0.892	CARDINAL
ajfa-93	138	31	0.123	CARDINAL
ajfa-93	138	32	standard & poor‟s	ORG
ajfa-93	138	33	30 june 2004	DATE
ajfa-93	138	34	http://www.users.bigpond.com/bradleyjon/sp/standard_poors.ppt http://www.standardandpoors.com.au/ asian journal of finance & accounting	ORG
ajfa-93	139	1	1	CARDINAL
ajfa-93	139	2	1	CARDINAL
ajfa-93	139	3	x/7	PERSON
ajfa-93	139	4	x/2	NORP
ajfa-93	139	5	x/2	NORP
ajfa-93	139	6	annual	DATE
ajfa-93	140	1	annual	DATE
ajfa-93	141	1	annual	DATE
ajfa-93	141	2	annual	DATE
ajfa-93	142	1	38	CARDINAL
ajfa-93	142	2	one	CARDINAL
ajfa-93	142	3	4‟	CARDINAL
ajfa-93	142	4	the year	DATE
ajfa-93	143	1	one	CARDINAL
ajfa-93	143	2	1/2	CARDINAL
ajfa-93	143	3	4	CARDINAL
ajfa-93	143	4	16%	PERCENT
ajfa-93	143	5	95%	PERCENT
ajfa-93	143	6	61%	PERCENT
ajfa-93	144	1	31/38	CARDINAL
ajfa-93	144	2	82%	PERCENT
ajfa-93	144	3	18/38	CARDINAL
ajfa-93	144	4	47%	PERCENT
ajfa-93	145	1	the 2003 year end	DATE
ajfa-93	145	2	2004	DATE
ajfa-93	146	1	3	CARDINAL
ajfa-93	146	2	1	CARDINAL
ajfa-93	146	3	2	CARDINAL
ajfa-93	148	1	year t is 2003	DATE
ajfa-93	148	2	the s & p	ORG
ajfa-93	148	3	30 june 2004	DATE
ajfa-93	149	1	s & p	ORG
ajfa-93	150	1	1998	DATE
ajfa-93	150	2	bhojraj	ORG
ajfa-93	150	3	2003	DATE
ajfa-93	150	4	anderson et al	PERSON
ajfa-93	150	5	2004	DATE
ajfa-93	150	6	2004	DATE
ajfa-93	153	1	asian	NORP
ajfa-93	153	2	finance & accounting	ORG
ajfa-93	154	1	1	CARDINAL
ajfa-93	154	2	1	CARDINAL
ajfa-93	154	3	1998	DATE
ajfa-93	154	4	bhojraj	ORG
ajfa-93	154	5	2003	DATE
ajfa-93	154	6	anderson et al	PERSON
ajfa-93	154	7	2004	DATE
ajfa-93	154	8	2004	DATE
ajfa-93	157	1	5	CARDINAL
ajfa-93	163	1	5	CARDINAL
ajfa-93	163	2	38	CARDINAL
ajfa-93	163	3	s & p	ORG
ajfa-93	163	4	2004	DATE
ajfa-93	163	5	2003	DATE
ajfa-93	163	6	annual	DATE
ajfa-93	164	1	1 model	QUANTITY
ajfa-93	164	2	2	CARDINAL
ajfa-93	164	3	3	CARDINAL
ajfa-93	164	4	0.128	CARDINAL
ajfa-93	164	5	0.027	CARDINAL
ajfa-93	164	6	1.111	CARDINAL
ajfa-93	164	7	0.315	CARDINAL
ajfa-93	165	1	+ 1.350	CARDINAL
ajfa-93	165	2	1.059	CARDINAL
ajfa-93	165	3	+ -1.576	GPE
ajfa-93	165	4	+ 1.277	CARDINAL
ajfa-93	165	5	4.160	CARDINAL
ajfa-93	166	1	1.337	CARDINAL
ajfa-93	166	2	3.913	CARDINAL
ajfa-93	167	1	1.308	CARDINAL
ajfa-93	167	2	3.305	CARDINAL
ajfa-93	168	1	2.798	CARDINAL
ajfa-93	169	1	6.242	CARDINAL
ajfa-93	169	2	2.456	CARDINAL
ajfa-93	169	3	5.917	CARDINAL
ajfa-93	169	4	asian	NORP
ajfa-93	169	5	finance & accounting	ORG
ajfa-93	169	6	1	CARDINAL
ajfa-93	169	7	1	CARDINAL
ajfa-93	169	8	5	CARDINAL
ajfa-93	169	9	0.437	CARDINAL
ajfa-93	169	10	5.780	CARDINAL
ajfa-93	169	11	4.244	CARDINAL
ajfa-93	170	1	5.485	CARDINAL
ajfa-93	170	2	0.05	CARDINAL
ajfa-93	170	3	0.01	CARDINAL
ajfa-93	170	4	one	CARDINAL
ajfa-93	170	5	1	CARDINAL
ajfa-93	170	6	annual	DATE
ajfa-93	170	7	4	CARDINAL
ajfa-93	170	8	6	CARDINAL
ajfa-93	170	9	38	CARDINAL
ajfa-93	174	1	0.770	CARDINAL
ajfa-93	174	2	0.225	CARDINAL
ajfa-93	174	3	0.175	CARDINAL
ajfa-93	174	4	0.310	CARDINAL
ajfa-93	174	5	0.139	CARDINAL
ajfa-93	174	6	0.406	CARDINAL
ajfa-93	174	7	0.076	CARDINAL
ajfa-93	174	8	0.649	CARDINAL
ajfa-93	174	9	0.020	CARDINAL
ajfa-93	174	10	0.907	CARDINAL
ajfa-93	174	11	0.152	CARDINAL
ajfa-93	174	12	0.361	CARDINAL
ajfa-93	174	13	0.325	CARDINAL
ajfa-93	174	14	0.046	CARDINAL
ajfa-93	174	15	0.523	CARDINAL
ajfa-93	174	16	0.001	CARDINAL
ajfa-93	174	17	0.026	CARDINAL
ajfa-93	174	18	0.381	CARDINAL
ajfa-93	174	19	0.018	CARDINAL
ajfa-93	174	20	0.053	CARDINAL
ajfa-93	175	1	0.751	CARDINAL
ajfa-93	175	2	0.196	CARDINAL
ajfa-93	175	3	0.238	CARDINAL
ajfa-93	175	4	0.711	CARDINAL
ajfa-93	175	5	0.918	CARDINAL
ajfa-93	175	6	0.957	CARDINAL
ajfa-93	175	7	0.529	CARDINAL
ajfa-93	175	8	0.001	CARDINAL
ajfa-93	175	9	0.587	CARDINAL
ajfa-93	175	10	0.681	CARDINAL
ajfa-93	175	11	0.298	CARDINAL
ajfa-93	175	12	0.069	CARDINAL
ajfa-93	175	13	0.244	CARDINAL
ajfa-93	175	14	0.139	CARDINAL
ajfa-93	175	15	0.569	CARDINAL
ajfa-93	175	16	0.243	CARDINAL
ajfa-93	175	17	0.220	CARDINAL
ajfa-93	175	18	0.185	CARDINAL
ajfa-93	175	19	0.400	CARDINAL
ajfa-93	175	20	0.013	CARDINAL
ajfa-93	176	1	0.286	CARDINAL
ajfa-93	176	2	0.082	CARDINAL
ajfa-93	176	3	0.100	CARDINAL
ajfa-93	176	4	0.056	CARDINAL
ajfa-93	176	5	0.741	CARDINAL
ajfa-93	176	6	0.023	CARDINAL
ajfa-93	176	7	0.892	CARDINAL
ajfa-93	176	8	0.315	CARDINAL
ajfa-93	176	9	0.054	CARDINAL
ajfa-93	176	10	0.315	CARDINAL
ajfa-93	176	11	0.054	CARDINAL
ajfa-93	176	12	0.409	CARDINAL
ajfa-93	176	13	0.011	CARDINAL
ajfa-93	176	14	0.295	CARDINAL
ajfa-93	176	15	0.793	CARDINAL
ajfa-93	176	16	0.474	CARDINAL
ajfa-93	177	1	0.566	CARDINAL
ajfa-93	177	2	0.707	CARDINAL
ajfa-93	177	3	0.369	CARDINAL
ajfa-93	178	1	0.022	CARDINAL
ajfa-93	178	2	0.406	CARDINAL
ajfa-93	178	3	0.012	CARDINAL
ajfa-93	179	1	0.067	CARDINAL
ajfa-93	179	2	0.528	CARDINAL
ajfa-93	179	3	0.001	CARDINAL
ajfa-93	179	4	0.523	CARDINAL
ajfa-93	179	5	0.001	CARDINAL
ajfa-93	179	6	0.370	CARDINAL
ajfa-93	179	7	0.022	CARDINAL
ajfa-93	179	8	0.055	CARDINAL
ajfa-93	179	9	0.745	CARDINAL
ajfa-93	179	10	0.706	CARDINAL
ajfa-93	179	11	0.125	CARDINAL
ajfa-93	179	12	0.454	CARDINAL
ajfa-93	179	13	0.338	CARDINAL
ajfa-93	179	14	0.062	CARDINAL
ajfa-93	179	15	0.710	CARDINAL
ajfa-93	179	16	0.154	CARDINAL
ajfa-93	179	17	0.357	CARDINAL
ajfa-93	179	18	0.882	CARDINAL
ajfa-93	180	1	0.529	CARDINAL
ajfa-93	180	2	0.001	CARDINAL
ajfa-93	180	3	0.415	CARDINAL
ajfa-93	180	4	0.010	CARDINAL
ajfa-93	180	5	0.072	CARDINAL
ajfa-93	180	6	0.668	CARDINAL
ajfa-93	180	7	0.270	CARDINAL
ajfa-93	180	8	0.102	CARDINAL
ajfa-93	180	9	0.453	CARDINAL
ajfa-93	180	10	0.004	CARDINAL
ajfa-93	180	11	0.704	CARDINAL
ajfa-93	180	12	0.395	CARDINAL
ajfa-93	180	13	0.014	CARDINAL
ajfa-93	180	14	0.391	CARDINAL
ajfa-93	180	15	0.015	CARDINAL
ajfa-93	180	16	0.225	CARDINAL
ajfa-93	180	17	0.269	CARDINAL
ajfa-93	180	18	0.102	CARDINAL
ajfa-93	181	1	0.115	CARDINAL
ajfa-93	181	2	0.492	CARDINAL
ajfa-93	181	3	0.828	CARDINAL
ajfa-93	182	1	0.044	CARDINAL
ajfa-93	182	2	0.014	CARDINAL
ajfa-93	182	3	0.935	CARDINAL
ajfa-93	182	4	0.854	CARDINAL
ajfa-93	182	5	0.016	CARDINAL
ajfa-93	182	6	0.924	CARDINAL
ajfa-93	182	7	0.010	CARDINAL
ajfa-93	182	8	0.951	CARDINAL
ajfa-93	182	9	0.020	CARDINAL
ajfa-93	182	10	0.907	CARDINAL
ajfa-93	182	11	0.720	CARDINAL
ajfa-93	182	12	0.106	CARDINAL
ajfa-93	182	13	0.525	CARDINAL
ajfa-93	182	14	0.869	CARDINAL
ajfa-93	182	15	0.893	CARDINAL
ajfa-93	182	16	0.544	CARDINAL
ajfa-93	182	17	0.187	CARDINAL
ajfa-93	182	18	0.261	CARDINAL
ajfa-93	182	19	0.466	CARDINAL
ajfa-93	182	20	0.003	CARDINAL
ajfa-93	182	21	0.119) 0.034	MONEY
ajfa-93	182	22	0.838	CARDINAL
ajfa-93	182	23	0.498	CARDINAL
ajfa-93	182	24	0.001	CARDINAL
ajfa-93	182	25	0.237	CARDINAL
ajfa-93	182	26	0.152	CARDINAL
ajfa-93	182	27	0.651	CARDINAL
ajfa-93	182	28	0.391	CARDINAL
ajfa-93	182	29	0.818	CARDINAL
ajfa-93	182	30	0.031	CARDINAL
ajfa-93	182	31	0.852	CARDINAL
ajfa-93	182	32	0.015	CARDINAL
ajfa-93	182	33	0.931	CARDINAL
ajfa-93	184	1	0.092	CARDINAL
ajfa-93	184	2	0.216	CARDINAL
ajfa-93	184	3	0.192	CARDINAL
ajfa-93	184	4	0.376	CARDINAL
ajfa-93	184	5	0.020	CARDINAL
ajfa-93	184	6	0.443	CARDINAL
ajfa-93	184	7	0.005	CARDINAL
ajfa-93	184	8	0.644	CARDINAL
ajfa-93	184	9	0.447	CARDINAL
ajfa-93	184	10	0.005	CARDINAL
ajfa-93	184	11	0.294	CARDINAL
ajfa-93	184	12	0.807	CARDINAL
ajfa-93	184	13	0.986	CARDINAL
ajfa-93	184	14	0.383	CARDINAL
ajfa-93	184	15	0.326) 0.237	MONEY
ajfa-93	184	16	0.152	CARDINAL
ajfa-93	185	1	0.651	CARDINAL
ajfa-93	185	2	0.707	CARDINAL
ajfa-93	185	3	0.481	CARDINAL
ajfa-93	186	1	0.002	CARDINAL
ajfa-93	186	2	0.063	CARDINAL
ajfa-93	186	3	0.771	CARDINAL
ajfa-93	186	4	0.046	CARDINAL
ajfa-93	186	5	0.783	CARDINAL
ajfa-93	186	6	0.187	CARDINAL
ajfa-93	186	7	0.262	CARDINAL
ajfa-93	186	8	0.294	CARDINAL
ajfa-93	186	9	0.424	CARDINAL
ajfa-93	186	10	0.008	CARDINAL
ajfa-93	186	11	0.489	CARDINAL
ajfa-93	186	12	0.002	CARDINAL
ajfa-93	186	13	0.546	CARDINAL
ajfa-93	186	14	0.081	CARDINAL
ajfa-93	186	15	0.237	CARDINAL
ajfa-93	186	16	0.152	CARDINAL
ajfa-93	186	17	asian	NORP
ajfa-93	186	18	finance & accounting	ORG
ajfa-93	186	19	1	CARDINAL
ajfa-93	186	20	1	CARDINAL
ajfa-93	186	21	6	CARDINAL
ajfa-93	187	1	0.060	CARDINAL
ajfa-93	187	2	0.338	CARDINAL
ajfa-93	187	3	0.038	CARDINAL
ajfa-93	187	4	0.459	CARDINAL
ajfa-93	187	5	0.004	CARDINAL
ajfa-93	187	6	0.114	CARDINAL
ajfa-93	187	7	0.495	CARDINAL
ajfa-93	187	8	0.480	CARDINAL
ajfa-93	187	9	0.002	CARDINAL
ajfa-93	187	10	0.029	CARDINAL
ajfa-93	187	11	0.477	CARDINAL
ajfa-93	187	12	0.767	CARDINAL
ajfa-93	187	13	0.462	CARDINAL
ajfa-93	187	14	0.004	CARDINAL
ajfa-93	187	15	0.667	CARDINAL
ajfa-93	187	16	0.404	CARDINAL
ajfa-93	187	17	0.269	CARDINAL
ajfa-93	187	18	0.102	CARDINAL
ajfa-93	188	1	0.002	CARDINAL
ajfa-93	188	2	0.360	CARDINAL
ajfa-93	188	3	0.026	CARDINAL
ajfa-93	188	4	0.156	CARDINAL
ajfa-93	188	5	0.350	CARDINAL
ajfa-93	188	6	0.468	CARDINAL
ajfa-93	188	7	0.003	CARDINAL
ajfa-93	188	8	0.466	CARDINAL
ajfa-93	189	1	0.524	CARDINAL
ajfa-93	189	2	0.507	CARDINAL
ajfa-93	189	3	0.001	CARDINAL
ajfa-93	189	4	0.651	CARDINAL
ajfa-93	189	5	0.625	CARDINAL
ajfa-93	189	6	0.174	CARDINAL
ajfa-93	189	7	0.295	CARDINAL
ajfa-93	190	1	0.490	CARDINAL
ajfa-93	190	2	0.025	CARDINAL
ajfa-93	190	3	0.882	CARDINAL
ajfa-93	190	4	0.817	CARDINAL
ajfa-93	190	5	0.162	CARDINAL
ajfa-93	190	6	0.330	CARDINAL
ajfa-93	190	7	0.001	CARDINAL
ajfa-93	190	8	0.996	CARDINAL
ajfa-93	190	9	0.030	CARDINAL
ajfa-93	190	10	0.857	CARDINAL
ajfa-93	190	11	0.981) 0.102	MONEY
ajfa-93	190	12	0.542	CARDINAL
ajfa-93	190	13	0.003	CARDINAL
ajfa-93	190	14	0.985	CARDINAL
ajfa-93	190	15	0.001	CARDINAL
ajfa-93	190	16	0.997	CARDINAL
ajfa-93	190	17	0.084	CARDINAL
ajfa-93	190	18	0.618	CARDINAL
ajfa-93	190	19	0.155	CARDINAL
ajfa-93	190	20	0.650	CARDINAL
ajfa-93	190	21	0.033	CARDINAL
ajfa-93	190	22	0.109	CARDINAL
ajfa-93	190	23	0.215	CARDINAL
ajfa-93	190	24	0.037	CARDINAL
ajfa-93	190	25	0.167	CARDINAL
ajfa-93	190	26	0.316	CARDINAL
ajfa-93	190	27	0.073	CARDINAL
ajfa-93	190	28	0.663	CARDINAL
ajfa-93	190	29	0.154	CARDINAL
ajfa-93	190	30	0.065	CARDINAL
ajfa-93	190	31	0.018	CARDINAL
ajfa-93	190	32	0.297) -0.307	MONEY
ajfa-93	190	33	0.091	CARDINAL
ajfa-93	190	34	0.587	CARDINAL
ajfa-93	190	35	0.014	CARDINAL
ajfa-93	190	36	0.932	CARDINAL
ajfa-93	190	37	0.306	CARDINAL
ajfa-93	190	38	0.061	CARDINAL
ajfa-93	190	39	0.152	CARDINAL
ajfa-93	190	40	0.361	CARDINAL
ajfa-93	190	41	0.219	CARDINAL
ajfa-93	190	42	0.187	CARDINAL
ajfa-93	190	43	0.320	CARDINAL
ajfa-93	190	44	0.050	CARDINAL
ajfa-93	190	45	0.101	CARDINAL
ajfa-93	190	46	0.062	CARDINAL
ajfa-93	190	47	0.712	CARDINAL
ajfa-93	190	48	0.325	CARDINAL
ajfa-93	190	49	0.046	CARDINAL
ajfa-93	190	50	0.262	CARDINAL
ajfa-93	190	51	0.113	CARDINAL
ajfa-93	190	52	0.232	CARDINAL
ajfa-93	190	53	0.162	CARDINAL
ajfa-93	190	54	0.155	CARDINAL
ajfa-93	190	55	0.351	CARDINAL
ajfa-93	190	56	0.064	CARDINAL
ajfa-93	190	57	0.704	CARDINAL
ajfa-93	190	58	0.375	CARDINAL
ajfa-93	190	59	0.05	CARDINAL
ajfa-93	190	60	0.01	CARDINAL
ajfa-93	190	61	two	CARDINAL
ajfa-93	190	62	4	CARDINAL
ajfa-93	190	63	pearson	PERSON
ajfa-93	190	64	spearman‟s	ORG
ajfa-93	190	65	6	CARDINAL
ajfa-93	192	1	sust	ORG
ajfa-93	192	2	gcscore	PERSON
ajfa-93	194	1	0.400	CARDINAL
ajfa-93	195	1	5	CARDINAL
ajfa-93	197	1	one	CARDINAL
ajfa-93	197	2	1	CARDINAL
ajfa-93	197	3	2	CARDINAL
ajfa-93	198	1	x/7	PERSON
ajfa-93	205	1	spearman‟s rho correlations	ORG
ajfa-93	206	1	asian	NORP
ajfa-93	206	2	finance & accounting	ORG
ajfa-93	207	1	1	CARDINAL
ajfa-93	207	2	1	CARDINAL
ajfa-93	208	1	sust	PERSON
ajfa-93	209	1	3	CARDINAL
ajfa-93	210	1	2006	DATE
ajfa-93	211	1	anderson et al	PERSON
ajfa-93	211	2	2004	DATE
ajfa-93	214	1	bdind	PERSON
ajfa-93	215	1	ceochair	PERSON
ajfa-93	216	1	ceochair	PERSON
ajfa-93	219	1	sust	ORG
ajfa-93	223	1	7	CARDINAL
ajfa-93	223	2	5	CARDINAL
ajfa-93	224	1	1	CARDINAL
ajfa-93	224	2	2	CARDINAL
ajfa-93	226	1	5	CARDINAL
ajfa-93	226	2	jarque	ORG
ajfa-93	227	1	durbin-whatson	ORG
ajfa-93	227	2	1	CARDINAL
ajfa-93	227	3	2	CARDINAL
ajfa-93	227	4	tabachnick & fidell	ORG
ajfa-93	227	5	1996	DATE
ajfa-93	228	1	7	CARDINAL
ajfa-93	228	2	1	CARDINAL
ajfa-93	228	3	2	CARDINAL
ajfa-93	228	4	3	CARDINAL
ajfa-93	228	5	2.491	CARDINAL
ajfa-93	228	6	0.044	CARDINAL
ajfa-93	228	7	2.833	CARDINAL
ajfa-93	228	8	0.019	CARDINAL
ajfa-93	228	9	1.777	CARDINAL
ajfa-93	228	10	0.123	CARDINAL
ajfa-93	228	11	0.198	CARDINAL
ajfa-93	228	12	0.906	CARDINAL
ajfa-93	228	13	0.592	CARDINAL
ajfa-93	228	14	0.744	CARDINAL
ajfa-93	228	15	durbin-whatson	ORG
ajfa-93	228	16	1.778	CARDINAL
ajfa-93	228	17	1.596	CARDINAL
ajfa-93	228	18	3.035	CARDINAL
ajfa-93	228	19	0.064	CARDINAL
ajfa-93	228	20	3.347	CARDINAL
ajfa-93	228	21	0.050	CARDINAL
ajfa-93	228	22	4.013	CARDINAL
ajfa-93	228	23	0.030	CARDINAL
ajfa-93	228	24	asian	NORP
ajfa-93	228	25	finance & accounting	ORG
ajfa-93	229	1	1	CARDINAL
ajfa-93	229	2	1	CARDINAL
ajfa-93	230	1	brooks (	ORG
ajfa-93	230	2	2002	DATE
ajfa-93	230	3	gujarati	PERSON
ajfa-93	230	4	2003	DATE
ajfa-93	231	1	3	CARDINAL
ajfa-93	231	2	2	CARDINAL
ajfa-93	233	1	brooks (	ORG
ajfa-93	233	2	2002	DATE
ajfa-93	233	3	gujarati	PERSON
ajfa-93	233	4	2003	DATE
ajfa-93	234	1	ols	ORG
ajfa-93	234	2	1971	DATE
ajfa-93	235	1	2	CARDINAL
ajfa-93	235	2	3	CARDINAL
ajfa-93	235	3	1	CARDINAL
ajfa-93	236	1	4.	CARDINAL
ajfa-93	236	2	australian	NORP
ajfa-93	236	3	annual	DATE
ajfa-93	237	1	us	GPE
ajfa-93	238	1	australian	NORP
ajfa-93	238	2	annual	DATE
ajfa-93	240	1	us	GPE
ajfa-93	241	1	first	ORDINAL
ajfa-93	244	1	2003	DATE
ajfa-93	244	2	a year	DATE
ajfa-93	244	3	annual	DATE
ajfa-93	246	1	australia	GPE
ajfa-93	246	2	clarkson et al	PERSON
ajfa-93	246	3	2006	DATE
ajfa-93	247	1	the past few years	DATE
ajfa-93	248	1	kpmg	ORG
ajfa-93	248	2	500	CARDINAL
ajfa-93	248	3	2007	DATE
ajfa-93	248	4	2008	DATE
ajfa-93	248	5	csr	ORG
ajfa-93	248	6	79%	PERCENT
ajfa-93	248	7	52%	PERCENT
ajfa-93	248	8	2005	DATE
ajfa-93	248	9	4%	PERCENT
ajfa-93	248	10	csr	ORG
ajfa-93	248	11	annual	DATE
ajfa-93	249	1	kpmg	ORG
ajfa-93	250	1	asian	NORP
ajfa-93	250	2	finance & accounting	ORG
ajfa-93	251	1	1	CARDINAL
ajfa-93	251	2	1	CARDINAL
ajfa-93	252	1	csr	ORG
ajfa-93	255	1	csr	ORG
ajfa-93	256	1	biannual	DATE
ajfa-93	256	2	sustainability inc	ORG
ajfa-93	256	3	the united nations environment programme	ORG
ajfa-93	256	4	standard & poor's	ORG
ajfa-93	259	1	2006	DATE
ajfa-93	262	1	less than 30	CARDINAL
ajfa-93	263	1	s & p	ORG
ajfa-93	263	2	australian	NORP
ajfa-93	264	1	anderson et al	PERSON
ajfa-93	265	1	2004	DATE
ajfa-93	267	1	allen craswell	PERSON
ajfa-93	267	2	julie walker	PERSON
ajfa-93	267	3	pam kent	PERSON
ajfa-93	267	4	ping-sheng koh	PERSON
ajfa-93	268	1	norziana lokman	PERSON
ajfa-93	269	1	ahmed	PERSON
ajfa-93	269	2	a.s.	GPE
ajfa-93	269	3	b.k.	GPE
ajfa-93	269	4	morton	PERSON
ajfa-93	269	5	r.m. & stanford-harris	ORG
ajfa-93	269	6	2002	DATE
ajfa-93	270	1	77	DATE
ajfa-93	270	2	4	CARDINAL
ajfa-93	270	3	october 2002	DATE
ajfa-93	271	1	867-80	CARDINAL
ajfa-93	271	2	r.c.	GPE
ajfa-93	271	3	sattar m.a.	PERSON
ajfa-93	271	4	d.m.	GPE
ajfa-93	271	5	2004	DATE
ajfa-93	271	6	37	DATE
ajfa-93	271	7	3	CARDINAL
ajfa-93	272	1	315	CARDINAL
ajfa-93	272	2	collins	GPE
ajfa-93	272	3	d.w. & lafond	ORG
ajfa-93	272	4	r.	NORP
ajfa-93	272	5	2006	DATE
ajfa-93	272	6	42	DATE
ajfa-93	272	7	1/2	CARDINAL
ajfa-93	273	1	203	CARDINAL
ajfa-93	273	2	m.c.a.	GPE
ajfa-93	273	3	taylor	PERSON
ajfa-93	273	4	s.l.	GPE
ajfa-93	273	5	walter	GPE
ajfa-93	273	6	t.s.	GPE
ajfa-93	273	7	2004	DATE
ajfa-93	273	8	asian	NORP
ajfa-93	273	9	finance & accounting	ORG
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ajfa-93	274	6	3, 2008	DATE
ajfa-93	275	1	337-362	CARDINAL
ajfa-93	275	2	s. & sengupta	ORG
ajfa-93	275	3	2003	DATE
ajfa-93	275	4	the journal of business	ORG
ajfa-93	275	5	76	DATE
ajfa-93	275	6	no.3	GPE
ajfa-93	275	7	july 2003	DATE
ajfa-93	276	1	455	CARDINAL
ajfa-93	276	2	c.a.	GPE
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ajfa-93	276	4	72	DATE
ajfa-93	276	5	3	CARDINAL
ajfa-93	276	6	pp.323-349	PRODUCT
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ajfa-93	276	9	m.a.	PERSON
ajfa-93	276	10	2002	DATE
ajfa-93	276	11	journal of accounting research	ORG
ajfa-93	276	12	40	DATE
ajfa-93	276	13	1	CARDINAL
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ajfa-93	277	1	21-40	CARDINAL
ajfa-93	277	2	brooks, c. (2002	ORG
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ajfa-93	277	5	lammerts van bueren	PERSON
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ajfa-93	277	8	vol.46	ORG
ajfa-93	277	9	5	CARDINAL
ajfa-93	277	10	december 2006	DATE
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ajfa-93	278	12	3	CARDINAL
ajfa-93	278	13	3, december 1981	DATE
ajfa-93	279	1	183	CARDINAL
ajfa-93	279	2	199	CARDINAL
ajfa-93	279	3	craig.	PERSON
ajfa-93	279	4	2002	DATE
ajfa-93	279	5	3, 2002	DATE
ajfa-93	280	1	282-311	CARDINAL
ajfa-93	281	1	ronald a.	PERSON
ajfa-93	281	2	1985	DATE
ajfa-93	281	3	journal of accounting research	ORG
ajfa-93	281	4	23	CARDINAL
ajfa-93	281	5	1, spring 1985	DATE
ajfa-93	281	6	pp.123-145 francis	ORG
ajfa-93	281	7	jere r.	PERSON
ajfa-93	281	8	khurana inder k. & pereira	PERSON
ajfa-93	281	9	2003	DATE
ajfa-93	281	10	asia-pacific journal	LOC
ajfa-93	281	11	accounting & economics	ORG
ajfa-93	281	12	10	CARDINAL
ajfa-93	281	13	1, june 2003	DATE
ajfa-93	282	1	1-30	CARDINAL
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ajfa-93	282	4	quarterly	DATE
ajfa-93	282	5	118	CARDINAL
ajfa-93	282	6	1	CARDINAL
ajfa-93	282	7	february 2003	DATE
ajfa-93	283	1	107	CARDINAL
ajfa-93	283	2	asian	NORP
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ajfa-93	283	4	1	CARDINAL
ajfa-93	283	5	1	CARDINAL
ajfa-93	283	6	2003	DATE
ajfa-93	283	7	4	CARDINAL
ajfa-93	283	8	mcgraw-hill	ORG
ajfa-93	283	9	boston jensen	PERSON
ajfa-93	283	10	m. c. & meckling	PERSON
ajfa-93	283	11	w. h.	PERSON
ajfa-93	283	12	1976	DATE
ajfa-93	283	13	journal of financial economics	ORG
ajfa-93	283	14	3	CARDINAL
ajfa-93	283	15	4	CARDINAL
ajfa-93	283	16	october 1976	DATE
ajfa-93	285	1	305-360	CARDINAL
ajfa-93	286	1	kmenta	PERSON
ajfa-93	286	2	j.	PERSON
ajfa-93	286	3	1971	DATE
ajfa-93	286	4	new york	GPE
ajfa-93	286	5	2002	DATE
ajfa-93	286	6	jim psaros	PERSON
ajfa-93	286	7	michael seamer	PERSON
ajfa-93	286	8	university of newcastle business school	ORG
ajfa-93	286	9	sydney 2002	GPE
ajfa-93	287	1	www.horwarth.com.au	GPE
ajfa-93	287	2	kpmg international	ORG
ajfa-93	287	3	2008	DATE
ajfa-93	287	4	kpmg international	ORG
ajfa-93	287	5	16/4/09	CARDINAL
ajfa-93	287	6	mark h.	PERSON
ajfa-93	287	7	lundholm	PERSON
ajfa-93	287	8	russell j.	PERSON
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ajfa-93	287	10	71	DATE
ajfa-93	287	11	4	CARDINAL
ajfa-93	287	12	mark h.	PERSON
ajfa-93	287	13	lundholm	PERSON
ajfa-93	287	14	russell j.	PERSON
ajfa-93	287	15	2000	DATE
ajfa-93	287	16	17	CARDINAL
ajfa-93	287	17	4	DATE
ajfa-93	287	18	winter 2000	DATE
ajfa-93	288	1	623	CARDINAL
ajfa-93	288	2	r.	NORP
ajfa-93	288	3	myers	GPE
ajfa-93	288	4	l.a.	GPE
ajfa-93	288	5	2002	DATE
ajfa-93	288	6	journal of accounting research	ORG
ajfa-93	288	7	40	DATE
ajfa-93	288	8	3, june 2002	DATE
ajfa-93	288	9	pp.809-839	PRODUCT
ajfa-93	288	10	david m.	PERSON
ajfa-93	288	11	sattar a. & allee	ORG
ajfa-93	288	12	john m.	PERSON
ajfa-93	288	13	2001	DATE
ajfa-93	288	14	36	CARDINAL
ajfa-93	288	15	no.3	GPE
ajfa-93	288	16	september 2001	DATE
ajfa-93	289	1	395	CARDINAL
ajfa-93	289	2	t.	GPE
ajfa-93	289	3	2008	DATE
ajfa-93	290	1	u.s.	GPE
ajfa-93	290	2	1994-2005	DATE
ajfa-93	290	3	university of alberta	ORG
ajfa-93	290	4	november 25, 2008	DATE
ajfa-93	290	5	andrei	PERSON
ajfa-93	290	6	robert w.	PERSON
ajfa-93	290	7	1997	DATE
ajfa-93	290	8	52	DATE
ajfa-93	290	9	2, june 1997	DATE
ajfa-93	290	10	1998	DATE
ajfa-93	290	11	73	CARDINAL
ajfa-93	290	12	no.4	GPE
ajfa-93	290	13	october 1998	DATE
ajfa-93	291	1	459-474	CARDINAL
ajfa-93	291	2	standard & poor‟s	ORG
ajfa-93	291	3	2002	DATE
ajfa-93	291	4	standard & poor‟s	ORG
ajfa-93	291	5	mcgraw-hill companies inc.	ORG
ajfa-93	291	6	new york	GPE
ajfa-93	292	1	2006	DATE
ajfa-93	292	2	biannual	DATE
ajfa-93	292	3	9 november 2006	DATE
ajfa-93	292	4	9/9/09	CARDINAL
ajfa-93	292	5	finance & accounting	ORG
ajfa-93	292	6	1	CARDINAL
ajfa-93	292	7	1	CARDINAL
ajfa-93	292	8	tomorrow	DATE
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ajfa-93	292	10	b. & fidell	ORG
ajfa-93	292	11	l. (1996	ORG
ajfa-93	292	12	3	CARDINAL
ajfa-93	292	13	rd	ORG
ajfa-93	292	14	harper collins college publishers	ORG
ajfa-93	292	15	new york	GPE
ajfa-93	292	16	jeffrey	PERSON
ajfa-93	292	17	2008	DATE
ajfa-93	292	18	3, 2008	DATE
ajfa-93	293	1	362-364	CARDINAL