id	sid	eid	entity	type
ajfa-9354	1	1	microsoft	ORG
ajfa-9354	1	2	9354-34280	DATE
ajfa-9354	1	3	writer3	PERSON
ajfa-9354	1	4	asian	NORP
ajfa-9354	1	5	finance & accounting	ORG
ajfa-9354	1	6	1946-052x 2016	MONEY
ajfa-9354	1	7	8	CARDINAL
ajfa-9354	1	8	2	CARDINAL
ajfa-9354	1	9	46	DATE
ajfa-9354	1	10	yaser s. al	PERSON
ajfa-9354	1	11	frijat accounting department	ORG
ajfa-9354	2	1	179	CARDINAL
ajfa-9354	2	2	66110	DATE
ajfa-9354	2	3	jordan e-mail	PERSON
ajfa-9354	2	4	april 21, 2016	DATE
ajfa-9354	2	5	august 4, 2016	DATE
ajfa-9354	2	6	december 1	DATE
ajfa-9354	2	7	ias/ifrs	ORG
ajfa-9354	2	8	amman stock exchange	ORG
ajfa-9354	2	9	ase	ORG
ajfa-9354	3	1	220	CARDINAL
ajfa-9354	10	1	arab	NORP
ajfa-9354	10	2	asia	LOC
ajfa-9354	11	1	amman stock exchange	ORG
ajfa-9354	11	2	ase	ORG
ajfa-9354	12	1	asian journal of finance & accounting	ORG
ajfa-9354	12	2	1946-052x 2016	MONEY
ajfa-9354	12	3	8	CARDINAL
ajfa-9354	12	4	2	CARDINAL
ajfa-9354	12	5	47 1	DATE
ajfa-9354	13	1	ias/ifrs	ORG
ajfa-9354	14	1	abdul hamid	PERSON
ajfa-9354	14	2	2010	DATE
ajfa-9354	15	1	horton et al	PERSON
ajfa-9354	15	2	2008	DATE
ajfa-9354	15	3	recent years	DATE
ajfa-9354	15	4	ias/ifrs	ORG
ajfa-9354	15	5	zehri, & abdelbaki	ORG
ajfa-9354	15	6	2013	DATE
ajfa-9354	16	1	2011	DATE
ajfa-9354	16	2	the past years	DATE
ajfa-9354	17	1	2010	DATE
ajfa-9354	17	2	ahmad & aladwan	ORG
ajfa-9354	17	3	2015	CARDINAL
ajfa-9354	18	1	ias/ifrs	ORG
ajfa-9354	19	1	abdullah	PERSON
ajfa-9354	19	2	1992	DATE
ajfa-9354	20	1	hossain	PERSON
ajfa-9354	20	2	2008	DATE
ajfa-9354	22	1	one	CARDINAL
ajfa-9354	22	2	talha	PERSON
ajfa-9354	22	3	2000	DATE
ajfa-9354	23	1	1981	DATE
ajfa-9354	24	1	beke	PERSON
ajfa-9354	24	2	2011	DATE
ajfa-9354	25	1	ias/ifrs)adoption	ORG
ajfa-9354	25	2	asian	NORP
ajfa-9354	25	3	finance & accounting	ORG
ajfa-9354	25	4	1946-052x 2016	MONEY
ajfa-9354	25	5	8	CARDINAL
ajfa-9354	25	6	2	CARDINAL
ajfa-9354	25	7	48	CARDINAL
ajfa-9354	25	8	jordanian	NORP
ajfa-9354	26	1	alhaj ahmad &aladwan	ORG
ajfa-9354	26	2	2015	CARDINAL
ajfa-9354	27	1	siam	GPE
ajfa-9354	27	2	2005	DATE
ajfa-9354	28	1	barth	PERSON
ajfa-9354	28	2	m. e. (	PERSON
ajfa-9354	28	3	2006	DATE
ajfa-9354	29	1	the (ias/ifrs	ORG
ajfa-9354	29	2	r.	NORP
ajfa-9354	29	3	2003	DATE
ajfa-9354	29	4	al azemi	PERSON
ajfa-9354	29	5	2012	DATE
ajfa-9354	30	1	2012	DATE
ajfa-9354	32	1	2007	DATE
ajfa-9354	33	1	al-najjar	ORG
ajfa-9354	33	2	2013	DATE
ajfa-9354	34	1	2013	DATE
ajfa-9354	35	1	2008	DATE
ajfa-9354	36	1	dvořáková	PERSON
ajfa-9354	36	2	2011	DATE
ajfa-9354	36	3	recent decades	DATE
ajfa-9354	36	4	the united states	GPE
ajfa-9354	36	5	13	CARDINAL
ajfa-9354	37	1	&zaoui	ORG
ajfa-9354	37	2	2009	DATE
ajfa-9354	38	1	asian journal of finance & accounting	ORG
ajfa-9354	38	2	1946-052x 2016	MONEY
ajfa-9354	38	3	8	CARDINAL
ajfa-9354	38	4	2	CARDINAL
ajfa-9354	38	5	49	DATE
ajfa-9354	38	6	2015	CARDINAL
ajfa-9354	39	1	alsolaux &	ORG
ajfa-9354	39	2	2009	DATE
ajfa-9354	39	3	2008	DATE
ajfa-9354	40	1	abdelmalek	ORG
ajfa-9354	40	2	2015	DATE
ajfa-9354	41	1	wadi	PERSON
ajfa-9354	41	2	2006	DATE
ajfa-9354	42	1	enron &worldcom	ORG
ajfa-9354	42	2	abu nassar	PERSON
ajfa-9354	42	3	2014	DATE
ajfa-9354	43	1	aryan	NORP
ajfa-9354	43	2	2016	DATE
ajfa-9354	43	3	jordanian	NORP
ajfa-9354	44	1	ias/ifrs	ORG
ajfa-9354	44	2	jordan	GPE
ajfa-9354	45	1	ifrs 13"fair	ORG
ajfa-9354	45	2	2011	DATE
ajfa-9354	45	3	january 1, 2013	DATE
ajfa-9354	45	4	ifrs 13	WORK_OF_ART
ajfa-9354	45	5	fasb	ORG
ajfa-9354	45	6	157	CARDINAL
ajfa-9354	46	1	13	CARDINAL
ajfa-9354	46	2	three	CARDINAL
ajfa-9354	46	3	1)take	CARDINAL
ajfa-9354	46	4	2	CARDINAL
ajfa-9354	46	5	3)inputs	CARDINAL
ajfa-9354	48	1	three	CARDINAL
ajfa-9354	48	2	firstly	ORDINAL
ajfa-9354	48	3	secondly	ORDINAL
ajfa-9354	49	1	thirdly	ORDINAL
ajfa-9354	50	1	rock & mihaela	ORG
ajfa-9354	50	2	2009).benchmark	CARDINAL
ajfa-9354	50	3	abu-nassar & humidat	ORG
ajfa-9354	50	4	2013	DATE
ajfa-9354	51	1	asian	NORP
ajfa-9354	51	2	finance & accounting	ORG
ajfa-9354	51	3	1946-052x 2016	MONEY
ajfa-9354	51	4	8	CARDINAL
ajfa-9354	51	5	2	CARDINAL
ajfa-9354	51	6	50	DATE
ajfa-9354	51	7	16	CARDINAL
ajfa-9354	52	1	jordanian	NORP
ajfa-9354	52	2	the amman stock exchange	ORG
ajfa-9354	52	3	ase	ORG
ajfa-9354	52	4	ias/ifrs	ORG
ajfa-9354	52	5	un	ORG
ajfa-9354	52	6	realty	GPE
ajfa-9354	53	1	ias/ifrs	ORG
ajfa-9354	54	1	ias/ifrs	ORG
ajfa-9354	55	1	firstly	ORDINAL
ajfa-9354	56	1	secondly	ORDINAL
ajfa-9354	57	1	thirdly	ORDINAL
ajfa-9354	57	2	ias/ifrs	ORG
ajfa-9354	58	1	section 2	LAW
ajfa-9354	59	1	section 4data analysis &	LAW
ajfa-9354	59	2	section 5conclousion.	LAW
ajfa-9354	60	1	2	CARDINAL
ajfa-9354	60	2	2002	DATE
ajfa-9354	60	3	bahraini	NORP
ajfa-9354	60	4	ias/ifrs	ORG
ajfa-9354	61	1	appropriate.galina	PERSON
ajfa-9354	61	2	2003	DATE
ajfa-9354	62	1	siam	GPE
ajfa-9354	62	2	2005	DATE
ajfa-9354	62	3	jordan	GPE
ajfa-9354	63	1	jordan	GPE
ajfa-9354	64	1	asian journal of finance & accounting	ORG
ajfa-9354	64	2	1946-052x 2016	MONEY
ajfa-9354	64	3	8	CARDINAL
ajfa-9354	64	4	2	CARDINAL
ajfa-9354	64	5	51	CARDINAL
ajfa-9354	64	6	carmona	PERSON
ajfa-9354	64	7	2008	DATE
ajfa-9354	64	8	ias/ifrs	ORG
ajfa-9354	64	9	2008	DATE
ajfa-9354	64	10	algeria	GPE
ajfa-9354	64	11	european union	ORG
ajfa-9354	65	1	european	NORP
ajfa-9354	65	2	algeria	GPE
ajfa-9354	65	3	algerian	NORP
ajfa-9354	65	4	european	NORP
ajfa-9354	66	1	alqashi	ORG
ajfa-9354	66	2	al abadi	PERSON
ajfa-9354	66	3	2009	DATE
ajfa-9354	66	4	ias/ifrs	ORG
ajfa-9354	66	5	jordan	GPE
ajfa-9354	67	1	ias/ifrs	ORG
ajfa-9354	68	1	christensen & nikolaev	ORG
ajfa-9354	68	2	2013	DATE
ajfa-9354	68	3	2013	DATE
ajfa-9354	70	1	fayaz	PERSON
ajfa-9354	70	2	2013	DATE
ajfa-9354	70	3	iranian	NORP
ajfa-9354	70	4	the period 2002	DATE
ajfa-9354	70	5	2011,and	CARDINAL
ajfa-9354	70	6	2013	DATE
ajfa-9354	70	7	today	DATE
ajfa-9354	71	1	zehri, & abdelbaki	ORG
ajfa-9354	71	2	2013	DATE
ajfa-9354	71	3	ias/ifrs	ORG
ajfa-9354	73	1	kamel, & ani	ORG
ajfa-9354	73	2	2014	DATE
ajfa-9354	74	1	2014	DATE
ajfa-9354	75	1	puspitasari, & yurisandi(2015	ORG
ajfa-9354	77	1	abdelmalek (	ORG
ajfa-9354	77	2	2015	CARDINAL
ajfa-9354	77	3	asian	NORP
ajfa-9354	77	4	finance & accounting	ORG
ajfa-9354	77	5	1946-052x 2016	MONEY
ajfa-9354	77	6	8	CARDINAL
ajfa-9354	77	7	2	CARDINAL
ajfa-9354	77	8	52	DATE
ajfa-9354	79	1	3	CARDINAL
ajfa-9354	79	2	jordanian	NORP
ajfa-9354	80	1	235)(http://www.ase.com.jo/ar	MONEY
ajfa-9354	80	2	141	CARDINAL
ajfa-9354	80	3	n = n	ORG
ajfa-9354	80	4	220	CARDINAL
ajfa-9354	80	5	220	CARDINAL
ajfa-9354	80	6	0.0025	CARDINAL
ajfa-9354	81	1	141 118	CARDINAL
ajfa-9354	81	2	84 %	PERCENT
ajfa-9354	83	1	firstly	ORDINAL
ajfa-9354	83	2	arab	NORP
ajfa-9354	84	1	secondly	ORDINAL
ajfa-9354	85	1	amman stock exchange	ORG
ajfa-9354	86	1	amman stock exchange	ORG
ajfa-9354	87	1	amman stock exchange	ORG
ajfa-9354	88	1	4	CARDINAL
ajfa-9354	88	2	data analysis &	ORG
ajfa-9354	88	3	4.1	CARDINAL
ajfa-9354	89	1	64.4%	PERCENT
ajfa-9354	89	2	asian	NORP
ajfa-9354	89	3	finance & accounting	ORG
ajfa-9354	89	4	1946-052x 2016	MONEY
ajfa-9354	89	5	8	CARDINAL
ajfa-9354	89	6	2	CARDINAL
ajfa-9354	89	7	53	CARDINAL
ajfa-9354	89	8	75.4%	PERCENT
ajfa-9354	90	1	4.2	CARDINAL
ajfa-9354	91	1	1	CARDINAL
ajfa-9354	92	1	15	CARDINAL
ajfa-9354	92	2	10	CARDINAL
ajfa-9354	92	3	25	CARDINAL
ajfa-9354	93	1	60%	PERCENT
ajfa-9354	94	1	4.3	CARDINAL
ajfa-9354	94	2	2	CARDINAL
ajfa-9354	96	1	3.8583	CARDINAL
ajfa-9354	97	1	3.8266	CARDINAL
ajfa-9354	98	1	3.9059	CARDINAL
ajfa-9354	99	1	ho	PERSON
ajfa-9354	99	2	3.8583	CARDINAL
ajfa-9354	99	3	3).this	ORDINAL
ajfa-9354	100	1	4.4	CARDINAL
ajfa-9354	100	2	3	CARDINAL
ajfa-9354	100	3	one	CARDINAL
ajfa-9354	100	4	ho	PERSON
ajfa-9354	100	5	3	CARDINAL
ajfa-9354	100	6	one	CARDINAL
ajfa-9354	101	1	95%	PERCENT
ajfa-9354	101	2	117 .000	MONEY
ajfa-9354	103	1	asian	NORP
ajfa-9354	103	2	finance & accounting	ORG
ajfa-9354	103	3	1946-052x 2016	MONEY
ajfa-9354	103	4	8	CARDINAL
ajfa-9354	103	5	2	CARDINAL
ajfa-9354	103	6	54	DATE
ajfa-9354	103	7	3	CARDINAL
ajfa-9354	103	8	one	CARDINAL
ajfa-9354	104	1	ho	PERSON
ajfa-9354	105	1	amman stock exchange	ORG
ajfa-9354	106	1	4	CARDINAL
ajfa-9354	106	2	one	CARDINAL
ajfa-9354	106	3	first	ORDINAL
ajfa-9354	106	4	4	CARDINAL
ajfa-9354	106	5	one	CARDINAL
ajfa-9354	107	1	2	CARDINAL
ajfa-9354	107	2	95%	PERCENT
ajfa-9354	109	1	4	CARDINAL
ajfa-9354	109	2	one	CARDINAL
ajfa-9354	110	1	amman stock exchange	ORG
ajfa-9354	111	1	5	CARDINAL
ajfa-9354	111	2	one	CARDINAL
ajfa-9354	111	3	second	ORDINAL
ajfa-9354	111	4	ho2	ORG
ajfa-9354	111	5	5	CARDINAL
ajfa-9354	111	6	one	CARDINAL
ajfa-9354	112	1	2	CARDINAL
ajfa-9354	112	2	95%	PERCENT
ajfa-9354	112	3	15.988 117 .000	MONEY
ajfa-9354	113	1	1.0181	CARDINAL
ajfa-9354	113	2	5,one	CARDINAL
ajfa-9354	113	3	ho2	PERSON
ajfa-9354	114	1	amman stock exchange	ORG
ajfa-9354	115	1	5	CARDINAL
ajfa-9354	115	2	jordanian	NORP
ajfa-9354	116	1	235	CARDINAL
ajfa-9354	117	1	ias/ifrs	ORG
ajfa-9354	118	1	2002	DATE
ajfa-9354	118	2	siam	GPE
ajfa-9354	118	3	2005	DATE
ajfa-9354	118	4	kamel, & ani	ORG
ajfa-9354	118	5	2014	DATE
ajfa-9354	118	6	abdelmalek	GPE
ajfa-9354	118	7	z.	PERSON
ajfa-9354	118	8	2015	CARDINAL
ajfa-9354	118	9	zehri, & abdelbaki	ORG
ajfa-9354	118	10	2013	DATE
ajfa-9354	118	11	m.	PERSON
ajfa-9354	118	12	i.	PERSON
ajfa-9354	118	13	săcărin	NORP
ajfa-9354	118	14	m.	PERSON
ajfa-9354	118	15	2014	DATE
ajfa-9354	118	16	firstly	ORDINAL
ajfa-9354	118	17	asian	NORP
ajfa-9354	118	18	finance & accounting	ORG
ajfa-9354	118	19	1946-052x 2016	MONEY
ajfa-9354	118	20	8	CARDINAL
ajfa-9354	118	21	2	CARDINAL
ajfa-9354	118	22	55	CARDINAL
ajfa-9354	119	1	al-najjar	PERSON
ajfa-9354	119	2	2013	DATE
ajfa-9354	119	3	puspitasari, &yurisandi	ORG
ajfa-9354	119	4	2015	DATE
ajfa-9354	119	5	kamel, & ani	ORG
ajfa-9354	119	6	2014	DATE
ajfa-9354	120	1	secondly	ORDINAL
ajfa-9354	120	2	carmona, salvador & marco trombetta	ORG
ajfa-9354	120	3	2008	DATE
ajfa-9354	120	4	zehri, & abdelbaki	ORG
ajfa-9354	120	5	2013	DATE
ajfa-9354	121	1	thirdly	ORDINAL
ajfa-9354	121	2	jordan	GPE
ajfa-9354	122	1	al abadi	PERSON
ajfa-9354	122	2	2008	DATE
ajfa-9354	122	3	kamel, & ani	ORG
ajfa-9354	122	4	2014	DATE
ajfa-9354	123	1	fourthly	ORDINAL
ajfa-9354	125	1	abdelmalek	GPE
ajfa-9354	125	2	z.	PERSON
ajfa-9354	125	3	2015	CARDINAL
ajfa-9354	125	4	m.	PERSON
ajfa-9354	125	5	i.	PERSON
ajfa-9354	125	6	săcărin	NORP
ajfa-9354	125	7	m.	PERSON
ajfa-9354	125	8	2014	DATE
ajfa-9354	126	1	firstly	ORDINAL
ajfa-9354	126	2	ias/ifrs	ORG
ajfa-9354	127	1	secondly	ORDINAL
ajfa-9354	127	2	jordanian	NORP
ajfa-9354	128	1	thirdly	ORDINAL
ajfa-9354	129	1	fourthly	ORDINAL
ajfa-9354	130	1	arab	NORP
ajfa-9354	130	2	asia	LOC
ajfa-9354	132	1	z.	PERSON
ajfa-9354	132	2	2015	DATE
ajfa-9354	133	1	algeria	GPE
ajfa-9354	134	1	abdul hamid	PERSON
ajfa-9354	134	2	2010	DATE
ajfa-9354	135	1	ias / ifrs	ORG
ajfa-9354	135	2	the university of algiers	ORG
ajfa-9354	135	3	algeria	GPE
ajfa-9354	136	1	asian journal of finance & accounting	ORG
ajfa-9354	136	2	1946-052x 2016	MONEY
ajfa-9354	136	3	8	CARDINAL
ajfa-9354	136	4	2	CARDINAL
ajfa-9354	137	1	56 abdullah	PERSON
ajfa-9354	137	2	r. j.	PERSON
ajfa-9354	137	3	1992	DATE
ajfa-9354	138	1	ninth	ORDINAL
ajfa-9354	138	2	arab	NORP
ajfa-9354	138	3	amman	GPE
ajfa-9354	138	4	jordan	GPE
ajfa-9354	139	1	abu-nassar m.	PERSON
ajfa-9354	139	2	2013).accounting	CARDINAL
ajfa-9354	139	3	standard's	ORG
ajfa-9354	139	4	dar wael	PERSON
ajfa-9354	139	5	jordan	GPE
ajfa-9354	139	6	amman	GPE
ajfa-9354	140	1	alhaj ahmad	PERSON
ajfa-9354	140	2	f., & aladwan	ORG
ajfa-9354	140	3	m.	PERSON
ajfa-9354	140	4	2015	DATE
ajfa-9354	141	1	jordanian	NORP
ajfa-9354	141	2	jordanian	NORP
ajfa-9354	141	3	international journal of financial research	ORG
ajfa-9354	141	4	6(4	CARDINAL
ajfa-9354	141	5	99	CARDINAL
ajfa-9354	142	1	t. (	GPE
ajfa-9354	142	2	2008	DATE
ajfa-9354	143	1	jordanian	NORP
ajfa-9354	143	2	arab journal of management	ORG
ajfa-9354	143	3	the arab organization for management, league of arab states	ORG
ajfa-9354	143	4	28(2	GPE
ajfa-9354	143	5	85	CARDINAL
ajfa-9354	144	1	alqashi	ORG
ajfa-9354	144	2	t., & al abadi	ORG
ajfa-9354	144	3	h.	PERSON
ajfa-9354	144	4	2009	DATE
ajfa-9354	145	1	jordanian	NORP
ajfa-9354	145	2	arab journal of management	ORG
ajfa-9354	145	3	the arab organization for management, league of arab states	ORG
ajfa-9354	145	4	29(2	CARDINAL
ajfa-9354	145	5	cairo	GPE
ajfa-9354	146	1	aryan	NORP
ajfa-9354	146	2	i.	PERSON
ajfa-9354	146	3	2016	DATE
ajfa-9354	148	1	5(1	CARDINAL
ajfa-9354	148	2	11	CARDINAL
ajfa-9354	149	1	al-najjar	ORG
ajfa-9354	149	2	j. (	PERSON
ajfa-9354	149	3	2013	DATE
ajfa-9354	150	1	palestinian	NORP
ajfa-9354	150	2	jordan journal of business administration	ORG
ajfa-9354	150	3	9(3	CARDINAL
ajfa-9354	150	4	493	CARDINAL
ajfa-9354	151	1	m. t.	PERSON
ajfa-9354	151	2	2000	DATE
ajfa-9354	152	1	amman	GPE
ajfa-9354	152	2	jordan university	ORG
ajfa-9354	153	1	al azemi	PERSON
ajfa-9354	153	2	2012	DATE
ajfa-9354	154	1	kuwait	GPE
ajfa-9354	154	2	middle east university	ORG
ajfa-9354	154	3	barlev b., & haddoal	ORG
ajfa-9354	154	4	j. r.(2003).dual	ORG
ajfa-9354	154	5	4(1	CARDINAL
ajfa-9354	154	6	178	CARDINAL
ajfa-9354	154	7	barth	PERSON
ajfa-9354	154	8	m. e. (	PERSON
ajfa-9354	154	9	2006	DATE
ajfa-9354	154	10	today	DATE
ajfa-9354	154	11	20(3	CARDINAL
ajfa-9354	154	12	271-285	CARDINAL
ajfa-9354	155	1	beke	PERSON
ajfa-9354	155	2	j. (	PERSON
ajfa-9354	155	3	2011	DATE
ajfa-9354	158	1	j. of management and business research	ORG
ajfa-9354	158	2	1(1	CARDINAL
ajfa-9354	158	3	belkaoui	PERSON
ajfa-9354	158	4	a.	PERSON
ajfa-9354	158	5	1981	DATE
ajfa-9354	159	1	harcourt	GPE
ajfa-9354	159	2	jovanovich, inc.	ORG
ajfa-9354	159	3	ny	GPE
ajfa-9354	159	4	asian	NORP
ajfa-9354	159	5	finance & accounting	ORG
ajfa-9354	159	6	1946-052x 2016	MONEY
ajfa-9354	159	7	8	CARDINAL
ajfa-9354	159	8	2	CARDINAL
ajfa-9354	159	9	57	CARDINAL
ajfa-9354	159	10	2008	DATE
ajfa-9354	160	1	algeria	GPE
ajfa-9354	160	2	the european union	ORG
ajfa-9354	160	3	university of chlef	ORG
ajfa-9354	160	4	algeria	GPE
ajfa-9354	160	5	carmona	GPE
ajfa-9354	160	6	s., & marco	ORG
ajfa-9354	160	7	ias/ifrs	ORG
ajfa-9354	160	8	journal of accounting & public policy.new york	ORG
ajfa-9354	160	9	27(6).available	CARDINAL
ajfa-9354	161	1	chenouf	PERSON
ajfa-9354	161	2	s., & zaoui a.	ORG
ajfa-9354	161	3	2009).the	CARDINAL
ajfa-9354	161	4	20 and october 21, 2009	DATE
ajfa-9354	161	5	algeria	GPE
ajfa-9354	162	1	christensen	PERSON
ajfa-9354	162	2	b., & nikolaev	ORG
ajfa-9354	162	3	2013	DATE
ajfa-9354	164	1	the university of chicago	ORG
ajfa-9354	165	1	cfm	PERSON
ajfa-9354	166	1	dvořáková	ORG
ajfa-9354	166	2	2011	DATE
ajfa-9354	167	1	13	CARDINAL
ajfa-9354	167	2	978	CARDINAL
ajfa-9354	167	3	a., & elzain	ORG
ajfa-9354	167	4	s.	PERSON
ajfa-9354	167	5	2015	DATE
ajfa-9354	169	1	the khartoum stock exchange	ORG
ajfa-9354	169	2	5(1	CARDINAL
ajfa-9354	169	3	148	CARDINAL
ajfa-9354	170	1	j., & jayeoba	ORG
ajfa-9354	170	2	asian	NORP
ajfa-9354	170	3	3(9	CARDINAL
ajfa-9354	170	4	http://aessweb.com/journal-detail.php?id=5002 fayaz	PERSON
ajfa-9354	170	5	a. barzegari	PERSON
ajfa-9354	170	6	k., & haneghah j.	ORG
ajfa-9354	170	7	2013	DATE
ajfa-9354	171	1	tehran security exchange	ORG
ajfa-9354	171	2	5(4	CARDINAL
ajfa-9354	171	3	261	CARDINAL
ajfa-9354	172	1	horton	PERSON
ajfa-9354	172	2	j. serafeim	GPE
ajfa-9354	172	3	g., & serafeim	ORG
ajfa-9354	172	4	l. (2008	GPE
ajfa-9354	173	1	doesmandatory	PERSON
ajfa-9354	173	2	ifrs adoptin	PERSON
ajfa-9354	173	3	hossain m. hasan md.	PERSON
ajfa-9354	173	4	16-24.www.iosrjournals.org	CARDINAL
ajfa-9354	173	5	13	CARDINAL
ajfa-9354	174	1	2011	DATE
ajfa-9354	175	1	m. ionaşcu	PERSON
ajfa-9354	175	2	i. săcărin	PERSON
ajfa-9354	175	3	m., & minu	ORG
ajfa-9354	175	4	2014	DATE
ajfa-9354	176	1	romania	GPE
ajfa-9354	176	2	13(2),311-350	CARDINAL
ajfa-9354	177	1	asian	NORP
ajfa-9354	177	2	finance & accounting	ORG
ajfa-9354	177	3	1946-052x 2016	MONEY
ajfa-9354	177	4	8	CARDINAL
ajfa-9354	177	5	2	CARDINAL
ajfa-9354	177	6	58	CARDINAL
ajfa-9354	177	7	p.l.	GPE
ajfa-9354	177	8	s.	GPE
ajfa-9354	177	9	2002	DATE
ajfa-9354	178	1	bahrain	GPE
ajfa-9354	179	1	the international journal of accounting	ORG
ajfa-9354	179	2	37	CARDINAL
ajfa-9354	179	3	429	CARDINAL
ajfa-9354	180	1	galina g. robert w.	PERSON
ajfa-9354	180	2	2003	DATE
ajfa-9354	181	1	russia	GPE
ajfa-9354	181	2	thirteenth	ORDINAL
ajfa-9354	181	3	the international trade & finance association	ORG
ajfa-9354	181	4	vaasa	GPE
ajfa-9354	181	5	finland	GPE
ajfa-9354	181	6	28-31	DATE
ajfa-9354	182	1	a., & khanfar	ORG
ajfa-9354	182	2	m. (	PERSON
ajfa-9354	182	3	2007	DATE
ajfa-9354	183	1	jordanian	NORP
ajfa-9354	183	2	jordan journal of business administration	ORG
ajfa-9354	183	3	3(4	CARDINAL
ajfa-9354	183	4	1-27	CARDINAL
ajfa-9354	184	1	kamel	PERSON
ajfa-9354	184	2	m., & ani	ORG
ajfa-9354	184	3	s.	PERSON
ajfa-9354	184	4	2014	DATE
ajfa-9354	185	1	first	ORDINAL
ajfa-9354	185	2	arab	NORP
ajfa-9354	185	3	baghdad	GPE
ajfa-9354	185	4	iraq	GPE
ajfa-9354	185	5	16 to 17 april	DATE
ajfa-9354	186	1	laux c., &	PERSON
ajfa-9354	186	2	2009	DATE
ajfa-9354	187	1	the university of ghicago	ORG
ajfa-9354	188	1	f.	PERSON
ajfa-9354	188	2	2012	DATE
ajfa-9354	189	1	libyan stock exchange	ORG
ajfa-9354	189	2	middle east university	ORG
ajfa-9354	190	1	palea	PERSON
ajfa-9354	190	2	2014	DATE
ajfa-9354	192	1	12(2	DATE
ajfa-9354	192	2	102-116	CARDINAL
ajfa-9354	193	1	http://dx.doi.org/10.1108/jfra-04-2013-0021 paul	PERSON
ajfa-9354	193	2	j.(2013	ORG
ajfa-9354	195	1	2011	DATE
ajfa-9354	196	1	prague	GPE
ajfa-9354	196	2	paper1	PERSON
ajfa-9354	196	3	71-88	DATE
ajfa-9354	197	1	rock l., &	ORG
ajfa-9354	197	2	s.	PERSON
ajfa-9354	197	3	2009	DATE
ajfa-9354	198	1	canada	GPE
ajfa-9354	199	1	s. g. (	PERSON
ajfa-9354	199	2	2008	DATE
ajfa-9354	200	1	83(6	CARDINAL
ajfa-9354	200	2	1605-1638	DATE
ajfa-9354	201	1	2010	DATE
ajfa-9354	202	1	university of iceland	ORG
ajfa-9354	202	2	finance & accounting	ORG
ajfa-9354	202	3	1946-052x 2016	MONEY
ajfa-9354	202	4	8	CARDINAL
ajfa-9354	202	5	2	CARDINAL
ajfa-9354	202	6	59	CARDINAL
ajfa-9354	202	7	siam	GPE
ajfa-9354	202	8	w.	PERSON
ajfa-9354	202	9	2005	DATE
ajfa-9354	203	1	jordan	GPE
ajfa-9354	203	2	jordan journal of business administration	ORG
ajfa-9354	203	3	1(2	CARDINAL
ajfa-9354	204	1	talha	PERSON
ajfa-9354	204	2	2000	DATE
ajfa-9354	205	1	the arab academy	ORG
ajfa-9354	205	2	amma	GPE
ajfa-9354	205	3	jordan	GPE
ajfa-9354	206	1	h., & abu nassar m.	ORG
ajfa-9354	206	2	jordanian	NORP
ajfa-9354	206	3	annual	DATE
ajfa-9354	206	4	41(2	CARDINAL
ajfa-9354	206	5	326	CARDINAL
ajfa-9354	207	1	2006	DATE
ajfa-9354	208	1	palestinian	NORP
ajfa-9354	208	2	islamic university	ORG
ajfa-9354	209	1	yurisandi	ORG
ajfa-9354	209	2	t., & puspitasari	ORG
ajfa-9354	209	3	2015	CARDINAL
ajfa-9354	210	1	17	CARDINAL
ajfa-9354	211	1	bahi	ORG
ajfa-9354	211	2	indonisia.	GPE
ajfa-9354	212	1	a.	PERSON
ajfa-9354	212	2	2013	DATE
ajfa-9354	214	1	1(1	CARDINAL
ajfa-9354	214	2	0113.	GPE