id	sid	eid	entity	type
ajfa-99	1	1	malaysia	GPE
ajfa-99	1	2	asian	NORP
ajfa-99	1	3	journal of finance & accounting	ORG
ajfa-99	1	4	1946	CARDINAL
ajfa-99	1	5	1	CARDINAL
ajfa-99	1	6	2	CARDINAL
ajfa-99	1	7	53	CARDINAL
ajfa-99	1	8	quarterly	DATE
ajfa-99	1	9	malaysia	GPE
ajfa-99	1	10	26	CARDINAL
ajfa-99	1	11	ku	PERSON
ajfa-99	1	12	izah ku ismail	PERSON
ajfa-99	1	13	university of utara malaysia 06010	ORG
ajfa-99	1	14	kedah	GPE
ajfa-99	1	15	malaysia	GPE
ajfa-99	1	16	+604-9283906	DATE
ajfa-99	1	17	norizah@uum.edu.my shamsul nahar abdullah department of accounting	ORG
ajfa-99	1	18	economics university of malaysia	ORG
ajfa-99	1	19	kuala terengganu	GPE
ajfa-99	1	20	terengganu	ORG
ajfa-99	1	21	malaysia	GPE
ajfa-99	1	22	quarterly	DATE
ajfa-99	1	23	malaysian	NORP
ajfa-99	1	24	malaysian	NORP
ajfa-99	1	25	26	CARDINAL
ajfa-99	1	26	2002	DATE
ajfa-99	2	1	masb	DATE
ajfa-99	2	2	26	CARDINAL
ajfa-99	3	1	quarterly	DATE
ajfa-99	3	2	2001	DATE
ajfa-99	3	3	ku ismail	PERSON
ajfa-99	3	4	chandler	PERSON
ajfa-99	3	5	2005	DATE
ajfa-99	5	1	eis	ORG
ajfa-99	5	2	the final quarter	DATE
ajfa-99	5	3	all the four quarters	DATE
ajfa-99	5	4	the fourth quarter	DATE
ajfa-99	6	1	2003	DATE
ajfa-99	6	2	quarterly	DATE
ajfa-99	6	3	91	CARDINAL
ajfa-99	6	4	half	CARDINAL
ajfa-99	6	5	the final quarter	DATE
ajfa-99	8	1	26	CARDINAL
ajfa-99	8	2	quarterly	DATE
ajfa-99	9	1	the fourth quarter	DATE
ajfa-99	10	1	second	ORDINAL
ajfa-99	10	2	malaysia	GPE
ajfa-99	12	1	quarterly	DATE
ajfa-99	12	2	26	CARDINAL
ajfa-99	13	1	jel classification	ORG
ajfa-99	13	2	finance & accounting	ORG
ajfa-99	13	3	1946	CARDINAL
ajfa-99	13	4	1	CARDINAL
ajfa-99	13	5	2	CARDINAL
ajfa-99	13	6	54 1	DATE
ajfa-99	14	1	malaysia	GPE
ajfa-99	14	2	the kuala lumpur stock exchange	ORG
ajfa-99	16	1	recent years	DATE
ajfa-99	16	2	quarterly	DATE
ajfa-99	16	3	half-yearly	DATE
ajfa-99	17	1	malaysia	GPE
ajfa-99	17	2	malaysia	GPE
ajfa-99	17	3	quarterly	DATE
ajfa-99	17	4	1999	DATE
ajfa-99	18	1	asian	NORP
ajfa-99	18	2	1997/1998	DATE
ajfa-99	20	1	america	GPE
ajfa-99	20	2	quarterly	DATE
ajfa-99	20	3	1970	DATE
ajfa-99	20	4	the securities and exchange commission	ORG
ajfa-99	20	5	sec	ORG
ajfa-99	20	6	quarterly	DATE
ajfa-99	21	1	1973	DATE
ajfa-99	21	2	the american institute of certified public accountants	ORG
ajfa-99	21	3	aicpa	ORG
ajfa-99	22	1	quarterly	DATE
ajfa-99	22	2	fortin et al.	ORG
ajfa-99	22	3	1997	DATE
ajfa-99	22	4	allen et al.	PERSON
ajfa-99	22	5	1999	DATE
ajfa-99	22	6	1972	DATE
ajfa-99	22	7	1977	DATE
ajfa-99	22	8	balsam et al.	PERSON
ajfa-99	22	9	2002	DATE
ajfa-99	23	1	enron	ORG
ajfa-99	23	2	worldcom	ORG
ajfa-99	23	3	tyco international	ORG
ajfa-99	23	4	quarterly	DATE
ajfa-99	24	1	quarterly	DATE
ajfa-99	24	2	1981	DATE
ajfa-99	24	3	kinney	PERSON
ajfa-99	24	4	trezevant	PERSON
ajfa-99	24	5	1997	DATE
ajfa-99	24	6	nigrini, 2005	DATE
ajfa-99	25	1	quarterly	DATE
ajfa-99	25	2	quarterly	DATE
ajfa-99	25	3	us	GPE
ajfa-99	28	1	28	CARDINAL
ajfa-99	29	1	us	GPE
ajfa-99	29	2	quarterly	DATE
ajfa-99	29	3	one	CARDINAL
ajfa-99	29	4	the full financial year	DATE
ajfa-99	30	1	bartsch	ORG
ajfa-99	30	2	1989	DATE
ajfa-99	30	3	the entire year	DATE
ajfa-99	32	1	asian	NORP
ajfa-99	32	2	finance & accounting	ORG
ajfa-99	32	3	1946	CARDINAL
ajfa-99	32	4	1	CARDINAL
ajfa-99	32	5	2	CARDINAL
ajfa-99	32	6	annual	DATE
ajfa-99	33	1	annual	DATE
ajfa-99	34	1	the forthcoming year	DATE
ajfa-99	35	1	malaysian	NORP
ajfa-99	36	1	1	CARDINAL
ajfa-99	36	2	2000	DATE
ajfa-99	37	1	annual	DATE
ajfa-99	38	1	28	CARDINAL
ajfa-99	38	2	more than one	CARDINAL
ajfa-99	38	3	annual	DATE
ajfa-99	39	1	the end of the fiscal year	DATE
ajfa-99	40	1	masb 26	DATE
ajfa-99	40	2	more than one	CARDINAL
ajfa-99	42	1	26	CARDINAL
ajfa-99	45	1	hussey	PERSON
ajfa-99	45	2	woolfe	ORG
ajfa-99	45	3	1994	DATE
ajfa-99	47	1	quarterly	DATE
ajfa-99	48	1	malaysian	NORP
ajfa-99	48	2	board‟s	ORG
ajfa-99	48	3	26	CARDINAL
ajfa-99	48	4	26	CARDINAL
ajfa-99	48	5	frs	ORG
ajfa-99	48	6	134	CARDINAL
ajfa-99	49	1	one	CARDINAL
ajfa-99	49	2	quarterly	DATE
ajfa-99	49	3	ku ismail	PERSON
ajfa-99	49	4	chandler	PERSON
ajfa-99	49	5	2005	DATE
ajfa-99	49	6	kinney	PERSON
ajfa-99	49	7	1997	DATE
ajfa-99	50	1	masb	DATE
ajfa-99	50	2	26	CARDINAL
ajfa-99	50	3	26	CARDINAL
ajfa-99	50	4	16	CARDINAL
ajfa-99	52	1	asian	NORP
ajfa-99	52	2	finance & accounting	ORG
ajfa-99	52	3	1946	CARDINAL
ajfa-99	52	4	1	CARDINAL
ajfa-99	52	5	2	CARDINAL
ajfa-99	52	6	56	CARDINAL
ajfa-99	54	1	the final quarter	DATE
ajfa-99	55	1	quarterly	DATE
ajfa-99	55	2	eis	ORG
ajfa-99	55	3	the fourth quarter	DATE
ajfa-99	56	1	the fourth quarter	DATE
ajfa-99	56	2	any other quarter	DATE
ajfa-99	57	1	eis	ORG
ajfa-99	57	2	the final quarter	DATE
ajfa-99	57	3	quarterly	DATE
ajfa-99	57	4	the previous three quarters	DATE
ajfa-99	57	5	the fourth quarters	DATE
ajfa-99	57	6	the fourth quarter	DATE
ajfa-99	58	1	malaysian	NORP
ajfa-99	58	2	ku ismail	PERSON
ajfa-99	58	3	chandler	PERSON
ajfa-99	58	4	2005	DATE
ajfa-99	58	5	quarterly	DATE
ajfa-99	59	1	the fourth quarter	DATE
ajfa-99	60	1	eis	ORG
ajfa-99	60	2	the final quarter of the year	DATE
ajfa-99	61	1	quarterly	DATE
ajfa-99	62	1	the fourth quarter	DATE
ajfa-99	63	1	quarterly	DATE
ajfa-99	63	2	the other three quarters	DATE
ajfa-99	63	3	the final quarter	DATE
ajfa-99	64	1	2001	DATE
ajfa-99	64	2	masb 26	DATE
ajfa-99	66	1	eis	ORG
ajfa-99	66	2	the final quarter	DATE
ajfa-99	66	3	the fourth quarters	DATE
ajfa-99	66	4	ku ismail	PERSON
ajfa-99	66	5	chandler	PERSON
ajfa-99	66	6	2005	DATE
ajfa-99	67	1	26	CARDINAL
ajfa-99	67	2	2002	DATE
ajfa-99	67	3	1 july 2002	DATE
ajfa-99	69	1	26	CARDINAL
ajfa-99	69	2	quarterly	DATE
ajfa-99	70	1	26	CARDINAL
ajfa-99	70	2	ku ismail	PERSON
ajfa-99	70	3	chandler	PERSON
ajfa-99	70	4	2005	DATE
ajfa-99	71	1	first	ORDINAL
ajfa-99	71	2	quarterly	DATE
ajfa-99	71	3	masb 26	DATE
ajfa-99	71	4	eis	ORG
ajfa-99	72	1	quarterly	DATE
ajfa-99	72	2	eis	ORG
ajfa-99	72	3	the final quarter	DATE
ajfa-99	73	1	second	ORDINAL
ajfa-99	73	2	first	ORDINAL
ajfa-99	73	3	three	CARDINAL
ajfa-99	73	4	quarterly	DATE
ajfa-99	74	1	the final quarter	DATE
ajfa-99	75	1	eis	ORG
ajfa-99	75	2	the final quarter	DATE
ajfa-99	76	1	malaysian	NORP
ajfa-99	76	2	asian	NORP
ajfa-99	76	3	finance & accounting	ORG
ajfa-99	76	4	1946	CARDINAL
ajfa-99	76	5	1	CARDINAL
ajfa-99	77	1	2	CARDINAL
ajfa-99	78	1	malaysia	GPE
ajfa-99	79	1	quarterly	DATE
ajfa-99	80	1	1979	DATE
ajfa-99	82	1	wong	PERSON
ajfa-99	82	2	2002	DATE
ajfa-99	83	1	warfield et al.	ORG
ajfa-99	83	2	1995	DATE
ajfa-99	84	1	quarterly	DATE
ajfa-99	90	1	2	CARDINAL
ajfa-99	90	2	2.1	CARDINAL
ajfa-99	90	3	1988	DATE
ajfa-99	90	4	doran, 1995	ORG
ajfa-99	90	5	1987	DATE
ajfa-99	91	1	us	GPE
ajfa-99	91	2	1999/2000	DATE
ajfa-99	92	1	28	CARDINAL
ajfa-99	92	2	us	GPE
ajfa-99	92	3	the fourth quarter	DATE
ajfa-99	93	1	a fourth quarter	DATE
ajfa-99	93	2	the fourth quarter	DATE
ajfa-99	93	3	the previous three quarters	DATE
ajfa-99	95	1	givoly	ORG
ajfa-99	95	2	1974	DATE
ajfa-99	95	3	1981	DATE
ajfa-99	95	4	fourth	ORDINAL
ajfa-99	95	5	the first three quarters	DATE
ajfa-99	96	1	quarterly	DATE
ajfa-99	96	2	year-end	DATE
ajfa-99	97	1	1981	DATE
ajfa-99	97	2	fried et al	PRODUCT
ajfa-99	98	1	1987	DATE
ajfa-99	99	1	the fourth quarter	DATE
ajfa-99	100	1	asian journal of finance & accounting	ORG
ajfa-99	100	2	1946	CARDINAL
ajfa-99	100	3	1	CARDINAL
ajfa-99	100	4	2	CARDINAL
ajfa-99	100	5	58	CARDINAL
ajfa-99	100	6	kinney	PERSON
ajfa-99	100	7	mcdaniel	PERSON
ajfa-99	100	8	1989	DATE
ajfa-99	100	9	1995	DATE
ajfa-99	100	10	the first three quarters	DATE
ajfa-99	101	1	kinney	PERSON
ajfa-99	101	2	mcdaniel, 1989	ORG
ajfa-99	102	1	quarterly	DATE
ajfa-99	103	1	doran	PERSON
ajfa-99	103	2	1995	DATE
ajfa-99	104	1	canada	GPE
ajfa-99	104	2	fortin et al	GPE
ajfa-99	105	1	1997	DATE
ajfa-99	105	2	fourth quarter	DATE
ajfa-99	106	1	the fourth quarter	DATE
ajfa-99	110	1	kinney	PERSON
ajfa-99	110	2	trezevant	PERSON
ajfa-99	110	3	1997	DATE
ajfa-99	110	4	the fourth quarter	DATE
ajfa-99	110	5	any other quarter	DATE
ajfa-99	111	1	the fourth quarter	DATE
ajfa-99	111	2	earlier quarters	DATE
ajfa-99	112	1	the fourth quarter	DATE
ajfa-99	113	1	malaysia	GPE
ajfa-99	113	2	ku ismail	PERSON
ajfa-99	113	3	chandler	PERSON
ajfa-99	113	4	2005	DATE
ajfa-99	114	1	2.2	CARDINAL
ajfa-99	118	1	malaysia	GPE
ajfa-99	118	2	fatimah	PERSON
ajfa-99	118	3	2001	DATE
ajfa-99	118	4	abdullah	PERSON
ajfa-99	118	5	mohd-nasir	PERSON
ajfa-99	118	6	2004	DATE
ajfa-99	119	1	abdullah	PERSON
ajfa-99	119	2	mohd-nasir	PERSON
ajfa-99	119	3	2004	DATE
ajfa-99	119	4	20	CARDINAL
ajfa-99	119	5	malaysia	GPE
ajfa-99	119	6	73 percent	PERCENT
ajfa-99	120	1	abdullah	PERSON
ajfa-99	120	2	2002	DATE
ajfa-99	120	3	about 37 percent	PERCENT
ajfa-99	120	4	the year before the 1997	DATE
ajfa-99	120	5	asian	NORP
ajfa-99	122	1	asian journal of finance & accounting	ORG
ajfa-99	122	2	1946	CARDINAL
ajfa-99	122	3	1	CARDINAL
ajfa-99	122	4	2	CARDINAL
ajfa-99	123	1	malaysian	NORP
ajfa-99	123	2	2001	DATE
ajfa-99	123	3	one-third	CARDINAL
ajfa-99	124	1	warfield et al	PERSON
ajfa-99	125	1	1995	DATE
ajfa-99	130	1	malaysia	GPE
ajfa-99	130	2	abdullah	PERSON
ajfa-99	130	3	1999	DATE
ajfa-99	131	1	malaysia	GPE
ajfa-99	131	2	abdullah	PERSON
ajfa-99	131	3	2002	DATE
ajfa-99	131	4	abdullah et al.	PERSON
ajfa-99	131	5	2004	DATE
ajfa-99	132	1	seven	CARDINAL
ajfa-99	132	2	east asia	LOC
ajfa-99	132	3	malaysia	GPE
ajfa-99	132	4	wong	PERSON
ajfa-99	132	5	2002	DATE
ajfa-99	137	1	3	CARDINAL
ajfa-99	137	2	3.1	CARDINAL
ajfa-99	137	3	quarterly	DATE
ajfa-99	137	4	quarterly	DATE
ajfa-99	137	5	the final quarter or	DATE
ajfa-99	137	6	the final quarter	DATE
ajfa-99	138	1	eis	ORG
ajfa-99	138	2	four	CARDINAL
ajfa-99	138	3	quarterly	DATE
ajfa-99	139	1	the fourth quarter	DATE
ajfa-99	140	1	asian	NORP
ajfa-99	140	2	finance & accounting	ORG
ajfa-99	140	3	1946	CARDINAL
ajfa-99	140	4	1	CARDINAL
ajfa-99	140	5	2	CARDINAL
ajfa-99	140	6	60	CARDINAL
ajfa-99	140	7	each quarter	DATE
ajfa-99	140	8	all quarters	DATE
ajfa-99	142	1	the end of the year	DATE
ajfa-99	142	2	the earlier quarters	DATE
ajfa-99	143	1	masb 26	DATE
ajfa-99	143	2	eis	ORG
ajfa-99	143	3	the fourth quarter	DATE
ajfa-99	144	1	first	ORDINAL
ajfa-99	144	2	three	CARDINAL
ajfa-99	144	3	quarterly	DATE
ajfa-99	145	1	the fourth quarter	DATE
ajfa-99	146	1	ku ismail	PERSON
ajfa-99	146	2	chandler	PERSON
ajfa-99	146	3	2005	DATE
ajfa-99	146	4	quarterly	DATE
ajfa-99	146	5	masb 26	DATE
ajfa-99	147	1	the final quarter	DATE
ajfa-99	147	2	quarterly	DATE
ajfa-99	147	3	26	CARDINAL
ajfa-99	147	4	3.2 eis	QUANTITY
ajfa-99	147	5	quarterly	DATE
ajfa-99	148	1	weston	GPE
ajfa-99	148	2	1979	DATE
ajfa-99	148	3	1988	DATE
ajfa-99	148	4	wong	PERSON
ajfa-99	148	5	2002	DATE
ajfa-99	149	1	wong	PERSON
ajfa-99	149	2	2002	DATE
ajfa-99	149	3	403	CARDINAL
ajfa-99	150	1	wong	PERSON
ajfa-99	150	2	2002	DATE
ajfa-99	152	1	quarterly	DATE
ajfa-99	154	1	wong	PERSON
ajfa-99	154	2	2002	DATE
ajfa-99	155	1	wong	PERSON
ajfa-99	155	2	2002	DATE
ajfa-99	156	1	eis	ORG
ajfa-99	156	2	jensen	PERSON
ajfa-99	156	3	1976	DATE
ajfa-99	157	1	the asian journal of finance & accounting	ORG
ajfa-99	157	2	1946	CARDINAL
ajfa-99	157	3	1	CARDINAL
ajfa-99	158	1	2	CARDINAL
ajfa-99	158	2	61	CARDINAL
ajfa-99	162	1	warfield et al.	ORG
ajfa-99	162	2	1995	DATE
ajfa-99	163	1	quarterly	DATE
ajfa-99	163	2	quarterly	DATE
ajfa-99	163	3	warfield et al.	ORG
ajfa-99	163	4	1995	DATE
ajfa-99	166	1	1988	DATE
ajfa-99	166	2	mcconnell	PERSON
ajfa-99	166	3	servaes	PERSON
ajfa-99	166	4	1990	DATE
ajfa-99	168	1	wong	PERSON
ajfa-99	168	2	2002	DATE
ajfa-99	168	3	malaysian	NORP
ajfa-99	170	1	malaysia	GPE
ajfa-99	170	2	abdullah et al.	PERSON
ajfa-99	170	3	2002	DATE
ajfa-99	171	1	malaysia	GPE
ajfa-99	171	2	us	GPE
ajfa-99	171	3	first	ORDINAL
ajfa-99	172	1	wong	PERSON
ajfa-99	172	2	2002	DATE
ajfa-99	172	3	eis	ORG
ajfa-99	172	4	the final quarter	DATE
ajfa-99	173	1	two	CARDINAL
ajfa-99	177	1	2	CARDINAL
ajfa-99	178	1	at least thirty percent	PERCENT
ajfa-99	179	1	1	CARDINAL
ajfa-99	180	1	the final quarter	DATE
ajfa-99	181	1	asian journal of finance & accounting	ORG
ajfa-99	181	2	1946	CARDINAL
ajfa-99	181	3	1	CARDINAL
ajfa-99	181	4	2	CARDINAL
ajfa-99	181	5	eis	ORG
ajfa-99	181	6	the final quarter	DATE
ajfa-99	182	1	3.3 eis	QUANTITY
ajfa-99	182	2	eis	ORG
ajfa-99	182	3	the final quarter	DATE
ajfa-99	183	1	ettredge et al	PERSON
ajfa-99	184	1	1994	DATE
ajfa-99	184	2	the fourth quarter	DATE
ajfa-99	184	3	kinney	PERSON
ajfa-99	184	4	mcdaniel	PERSON
ajfa-99	184	5	1989	DATE
ajfa-99	184	6	quarterly	DATE
ajfa-99	186	1	kinney	PERSON
ajfa-99	186	2	mcdaniel	PERSON
ajfa-99	186	3	1989	DATE
ajfa-99	186	4	two	CARDINAL
ajfa-99	187	1	first	ORDINAL
ajfa-99	187	2	quarterly	DATE
ajfa-99	189	1	second	ORDINAL
ajfa-99	191	1	kinney	PERSON
ajfa-99	191	2	mcdaniel	PERSON
ajfa-99	191	3	1989	DATE
ajfa-99	192	1	quarterly	DATE
ajfa-99	195	1	kinney	PERSON
ajfa-99	195	2	mcdaniel	PERSON
ajfa-99	195	3	1989	DATE
ajfa-99	196	1	one	CARDINAL
ajfa-99	196	2	malaysia	GPE
ajfa-99	196	3	two	CARDINAL
ajfa-99	196	4	second	ORDINAL
ajfa-99	197	1	two	CARDINAL
ajfa-99	198	1	second	ORDINAL
ajfa-99	198	2	malaysia	GPE
ajfa-99	199	1	second	ORDINAL
ajfa-99	200	1	second	ORDINAL
ajfa-99	201	1	quarterly	DATE
ajfa-99	201	2	second	ORDINAL
ajfa-99	202	1	eis	ORG
ajfa-99	202	2	second	ORDINAL
ajfa-99	203	1	eis	ORG
ajfa-99	203	2	the final quarter	DATE
ajfa-99	204	1	h6	ORG
ajfa-99	204	2	eis	ORG
ajfa-99	204	3	the final quarter	DATE
ajfa-99	205	1	eis	ORG
ajfa-99	205	2	the final quarter	DATE
ajfa-99	206	1	asian journal of finance & accounting	ORG
ajfa-99	206	2	1946	CARDINAL
ajfa-99	206	3	1	CARDINAL
ajfa-99	206	4	2	CARDINAL
ajfa-99	206	5	63	CARDINAL
ajfa-99	206	6	h8	ORG
ajfa-99	206	7	second	ORDINAL
ajfa-99	206	8	eis	ORG
ajfa-99	206	9	the final quarter	DATE
ajfa-99	207	1	hossain	PERSON
ajfa-99	207	2	adams, 1995	ORG
ajfa-99	207	3	schadewitz	ORG
ajfa-99	207	4	blevins	GPE
ajfa-99	207	5	1998	DATE
ajfa-99	209	1	rajan	ORG
ajfa-99	209	2	1995	DATE
ajfa-99	211	1	1979	DATE
ajfa-99	211	2	wong-boren	PERSON
ajfa-99	211	3	1987	DATE
ajfa-99	212	1	4	CARDINAL
ajfa-99	212	2	4.1	CARDINAL
ajfa-99	212	3	malaysia	GPE
ajfa-99	212	4	31 december 2002	DATE
ajfa-99	212	5	31 december	DATE
ajfa-99	215	1	410	CARDINAL
ajfa-99	216	1	quarterly	DATE
ajfa-99	216	2	the year 2003	DATE
ajfa-99	216	3	410	CARDINAL
ajfa-99	216	4	eis	ORG
ajfa-99	216	5	only 91	CARDINAL
ajfa-99	216	6	22 percent	PERCENT
ajfa-99	216	7	at least one	CARDINAL
ajfa-99	216	8	2003	DATE
ajfa-99	216	9	quarterly	DATE
ajfa-99	217	1	91	CARDINAL
ajfa-99	217	2	69	CARDINAL
ajfa-99	217	3	22	CARDINAL
ajfa-99	217	4	second	ORDINAL
ajfa-99	218	1	kinney	PERSON
ajfa-99	218	2	trezevant	PERSON
ajfa-99	218	3	1997	DATE
ajfa-99	218	4	ettredge et al	PERSON
ajfa-99	219	1	2000	DATE
ajfa-99	219	2	ku ismail	PERSON
ajfa-99	219	3	chandler	PERSON
ajfa-99	219	4	2005	DATE
ajfa-99	220	1	quarterly	DATE
ajfa-99	220	2	first	ORDINAL
ajfa-99	220	3	four	CARDINAL
ajfa-99	220	4	quarterly	DATE
ajfa-99	221	1	the final quarter	DATE
ajfa-99	221	2	quarterly	DATE
ajfa-99	221	3	the final quarter	DATE
ajfa-99	221	4	first	ORDINAL
ajfa-99	221	5	three	CARDINAL
ajfa-99	221	6	quarterly	DATE
ajfa-99	222	1	the final quarter	DATE
ajfa-99	222	2	eis	ORG
ajfa-99	222	3	the final quarter	DATE
ajfa-99	223	1	four	CARDINAL
ajfa-99	223	2	quarterly	DATE
ajfa-99	224	1	the asian journal of finance & accounting	ORG
ajfa-99	224	2	1946	CARDINAL
ajfa-99	224	3	1	CARDINAL
ajfa-99	224	4	2	CARDINAL
ajfa-99	224	5	64	CARDINAL
ajfa-99	224	6	masb 26	DATE
ajfa-99	225	1	second	ORDINAL
ajfa-99	225	2	first	ORDINAL
ajfa-99	225	3	three	CARDINAL
ajfa-99	225	4	quarterly	DATE
ajfa-99	226	1	first	ORDINAL
ajfa-99	226	2	three	CARDINAL
ajfa-99	226	3	quarterly	DATE
ajfa-99	226	4	the final quarter	DATE
ajfa-99	226	5	the first three quarters	DATE
ajfa-99	227	1	1	CARDINAL
ajfa-99	227	2	„1‟	WORK_OF_ART
ajfa-99	227	3	4 th quarter	DATE
ajfa-99	227	4	mgown	GPE
ajfa-99	227	5	„1‟	WORK_OF_ART
ajfa-99	227	6	malaysia	GPE
ajfa-99	227	7	0‟	CARDINAL
ajfa-99	227	8	second	ORDINAL
ajfa-99	228	1	5	CARDINAL
ajfa-99	228	2	1	CARDINAL
ajfa-99	228	3	eis	ORG
ajfa-99	228	4	quarterly	DATE
ajfa-99	229	1	26	CARDINAL
ajfa-99	229	2	1	CARDINAL
ajfa-99	229	3	ku ismail	PERSON
ajfa-99	229	4	chandler	PERSON
ajfa-99	229	5	2005	DATE
ajfa-99	230	1	44	CARDINAL
ajfa-99	230	2	91	CARDINAL
ajfa-99	230	3	48.4 percent	PERCENT
ajfa-99	230	4	the fourth quarter	DATE
ajfa-99	230	5	quarters and 34	CARDINAL
ajfa-99	230	6	37.4 percent	PERCENT
ajfa-99	230	7	the final quarter	DATE
ajfa-99	230	8	the first three	DATE
ajfa-99	230	9	quarterly	DATE
ajfa-99	231	1	ku ismail	PERSON
ajfa-99	231	2	chandler	PERSON
ajfa-99	231	3	2005	DATE
ajfa-99	231	4	56.1 percent	PERCENT
ajfa-99	231	5	42.1 percent	PERCENT
ajfa-99	232	1	eis	ORG
ajfa-99	232	2	the final quarter	DATE
ajfa-99	232	3	26	CARDINAL
ajfa-99	233	1	2	CARDINAL
ajfa-99	234	1	masb 26	DATE
ajfa-99	235	1	masb 26	DATE
ajfa-99	235	2	quarterly	DATE
ajfa-99	235	3	eis	ORG
ajfa-99	236	1	asian	NORP
ajfa-99	236	2	finance & accounting	ORG
ajfa-99	236	3	1946	CARDINAL
ajfa-99	236	4	1	CARDINAL
ajfa-99	236	5	2	CARDINAL
ajfa-99	236	6	1	CARDINAL
ajfa-99	236	7	eis	ORG
ajfa-99	236	8	quarterly	DATE
ajfa-99	237	1	ku ismail	PERSON
ajfa-99	237	2	chandler	PERSON
ajfa-99	237	3	2005	DATE
ajfa-99	238	1	4 th quarter	DATE
ajfa-99	238	2	any other quarter 44	DATE
ajfa-99	238	3	48.4	CARDINAL
ajfa-99	238	4	51.6 64	CARDINAL
ajfa-99	238	5	43.9	CARDINAL
ajfa-99	238	6	4 th quarter	DATE
ajfa-99	238	7	the first three quarters	DATE
ajfa-99	238	8	34	CARDINAL
ajfa-99	238	9	42.1	CARDINAL
ajfa-99	238	10	57.9	CARDINAL
ajfa-99	238	11	2	CARDINAL
ajfa-99	238	12	4 th quarter	DATE
ajfa-99	238	13	26	CARDINAL
ajfa-99	238	14	ku ismail	PERSON
ajfa-99	238	15	chandler	PERSON
ajfa-99	238	16	2005	DATE
ajfa-99	238	17	4 th quarter	DATE
ajfa-99	238	18	any other quarter	DATE
ajfa-99	238	19	48.4%	PERCENT
ajfa-99	238	20	56.1%	PERCENT
ajfa-99	238	21	104.5%	PERCENT
ajfa-99	238	22	48.6%	PERCENT
ajfa-99	238	23	55.8%	PERCENT
ajfa-99	238	24	4 th quarter	DATE
ajfa-99	238	25	the first three quarters	DATE
ajfa-99	238	26	37.4%	PERCENT
ajfa-99	238	27	42.1%	PERCENT
ajfa-99	238	28	79.5%	PERCENT
ajfa-99	238	29	37.1%	PERCENT
ajfa-99	238	30	42.4%	PERCENT
ajfa-99	238	31	85.8%	PERCENT
ajfa-99	238	32	48.2%	PERCENT
ajfa-99	238	33	184%	PERCENT
ajfa-99	238	34	0.00698	CARDINAL
ajfa-99	238	35	1	CARDINAL
ajfa-99	238	36	3	CARDINAL
ajfa-99	238	37	each quarter	DATE
ajfa-99	239	1	the first quarter	DATE
ajfa-99	239	2	10.98 percent	PERCENT
ajfa-99	239	3	eis	ORG
ajfa-99	239	4	year-end	DATE
ajfa-99	239	5	the fourth quarter	DATE
ajfa-99	239	6	50.02 percent	PERCENT
ajfa-99	240	1	3	CARDINAL
ajfa-99	240	2	the fourth quarter	DATE
ajfa-99	241	1	ku ismail	PERSON
ajfa-99	241	2	chandler	PERSON
ajfa-99	241	3	2005	DATE
ajfa-99	241	4	3	CARDINAL
ajfa-99	242	1	asian	NORP
ajfa-99	242	2	finance & accounting	ORG
ajfa-99	242	3	1946	CARDINAL
ajfa-99	242	4	1	CARDINAL
ajfa-99	242	5	2	CARDINAL
ajfa-99	242	6	eis	ORG
ajfa-99	242	7	the final quarter	DATE
ajfa-99	242	8	masb 26	DATE
ajfa-99	242	9	1	CARDINAL
ajfa-99	242	10	3	CARDINAL
ajfa-99	242	11	each quarter	DATE
ajfa-99	242	12	4 th	PERCENT
ajfa-99	242	13	ku ismail	PERSON
ajfa-99	242	14	chandler	PERSON
ajfa-99	242	15	2005	DATE
ajfa-99	246	1	2	CARDINAL
ajfa-99	246	2	1	CARDINAL
ajfa-99	246	3	10.98	CARDINAL
ajfa-99	246	4	0.1999	MONEY
ajfa-99	246	5	10.40	CARDINAL
ajfa-99	246	6	2	MONEY
ajfa-99	247	1	16.96	CARDINAL
ajfa-99	247	2	3 rd quarter	DATE
ajfa-99	247	3	19.83	CARDINAL
ajfa-99	247	4	0.2747	ORG
ajfa-99	248	1	22.11 4 th quarter	DATE
ajfa-99	248	2	50.53	MONEY
ajfa-99	248	3	0.01	CARDINAL
ajfa-99	248	4	each quarter	DATE
ajfa-99	248	5	4	CARDINAL
ajfa-99	249	1	4	CARDINAL
ajfa-99	249	2	the fourth quarter	DATE
ajfa-99	249	3	67.1 percent	PERCENT
ajfa-99	249	4	32.9 percent	PERCENT
ajfa-99	250	1	the end of the year	DATE
ajfa-99	250	2	the earlier quarters	DATE
ajfa-99	251	1	the first three quarters	DATE
ajfa-99	252	1	1995	DATE
ajfa-99	252	2	ku ismail	PERSON
ajfa-99	252	3	chandler	PERSON
ajfa-99	252	4	2005	DATE
ajfa-99	252	5	quarterly	DATE
ajfa-99	252	6	the first three quarters	DATE
ajfa-99	253	1	the final quarter	DATE
ajfa-99	254	1	quarterly	DATE
ajfa-99	255	1	eis	ORG
ajfa-99	255	2	the final quarter	DATE
ajfa-99	255	3	quarterly	DATE
ajfa-99	259	1	asian	NORP
ajfa-99	259	2	finance & accounting	ORG
ajfa-99	259	3	1946	CARDINAL
ajfa-99	259	4	1	CARDINAL
ajfa-99	259	5	2	CARDINAL
ajfa-99	259	6	67	CARDINAL
ajfa-99	259	7	4	CARDINAL
ajfa-99	260	1	each quarter	DATE
ajfa-99	263	1	chi-square	PERSON
ajfa-99	264	1	1 st quarter 19	DATE
ajfa-99	264	2	59.4	CARDINAL
ajfa-99	264	3	13	DATE
ajfa-99	264	4	40.6	CARDINAL
ajfa-99	264	5	32	CARDINAL
ajfa-99	264	6	100	CARDINAL
ajfa-99	264	7	0.289 2	CARDINAL
ajfa-99	264	8	44.2	CARDINAL
ajfa-99	264	9	24	DATE
ajfa-99	264	10	55.8	CARDINAL
ajfa-99	264	11	43	CARDINAL
ajfa-99	264	12	100	CARDINAL
ajfa-99	264	13	0.355	CARDINAL
ajfa-99	264	14	59.1	CARDINAL
ajfa-99	264	15	18	CARDINAL
ajfa-99	264	16	40.9	CARDINAL
ajfa-99	264	17	44	DATE
ajfa-99	264	18	100	CARDINAL
ajfa-99	264	19	quarter 47	DATE
ajfa-99	264	20	67.1	CARDINAL
ajfa-99	264	21	23	CARDINAL
ajfa-99	264	22	32.9	CARDINAL
ajfa-99	264	23	70	CARDINAL
ajfa-99	264	24	100	CARDINAL
ajfa-99	264	25	0.004	CARDINAL
ajfa-99	264	26	111	CARDINAL
ajfa-99	264	27	58.7	CARDINAL
ajfa-99	264	28	78	DATE
ajfa-99	264	29	41.3	CARDINAL
ajfa-99	264	30	189	CARDINAL
ajfa-99	264	31	100	CARDINAL
ajfa-99	265	1	0.01	CARDINAL
ajfa-99	265	2	5	CARDINAL
ajfa-99	266	1	5	CARDINAL
ajfa-99	266	2	malaysia	GPE
ajfa-99	266	3	fatimah	PERSON
ajfa-99	266	4	2001	DATE
ajfa-99	266	5	abdullah	PERSON
ajfa-99	266	6	mohd-nasir	PERSON
ajfa-99	266	7	2004	DATE
ajfa-99	267	1	30 percent	PERCENT
ajfa-99	267	2	17 percent	PERCENT
ajfa-99	268	1	asian	NORP
ajfa-99	268	2	malaysia	GPE
ajfa-99	269	1	5	CARDINAL
ajfa-99	270	1	max	PERSON
ajfa-99	271	1	.48	GPE
ajfa-99	272	1	mgown	GPE
ajfa-99	276	1	10.11	CARDINAL
ajfa-99	276	2	13.1294	CARDINAL
ajfa-99	276	3	15.7200	CARDINAL
ajfa-99	276	4	1.75431	CARDINAL
ajfa-99	279	1	6	CARDINAL
ajfa-99	280	1	two	CARDINAL
ajfa-99	280	2	0.430	CARDINAL
ajfa-99	280	3	0.508	CARDINAL
ajfa-99	281	1	cooper and schindler	ORG
ajfa-99	281	2	1998	DATE
ajfa-99	281	3	0.8	CARDINAL
ajfa-99	282	1	0.430	CARDINAL
ajfa-99	282	2	0.508	CARDINAL
ajfa-99	282	3	6	CARDINAL
ajfa-99	282	4	mgown	GPE
ajfa-99	283	1	asian	NORP
ajfa-99	283	2	finance & accounting	ORG
ajfa-99	283	3	1946	CARDINAL
ajfa-99	283	4	1	CARDINAL
ajfa-99	283	5	2	CARDINAL
ajfa-99	283	6	68	CARDINAL
ajfa-99	283	7	6	CARDINAL
ajfa-99	284	1	mgown	GPE
ajfa-99	287	1	.330	CARDINAL
ajfa-99	287	2	.389	CARDINAL
ajfa-99	287	3	.008	CARDINAL
ajfa-99	287	4	mgown .430*** -.147 -.125 .008	PERSON
ajfa-99	287	5	.170	CARDINAL
ajfa-99	287	6	.246	CARDINAL
ajfa-99	288	1	.306	CARDINAL
ajfa-99	288	2	.000	CARDINAL
ajfa-99	288	3	.130	CARDINAL
ajfa-99	289	1	0.01	CARDINAL
ajfa-99	289	2	2	CARDINAL
ajfa-99	290	1	6	CARDINAL
ajfa-99	290	2	eis	ORG
ajfa-99	290	3	second	ORDINAL
ajfa-99	290	4	eis	ORG
ajfa-99	291	1	eis	ORG
ajfa-99	291	2	7	CARDINAL
ajfa-99	292	1	second	ORDINAL
ajfa-99	292	2	eis	ORG
ajfa-99	292	3	the fourth quarter	DATE
ajfa-99	293	1	second	ORDINAL
ajfa-99	294	1	quarterly	DATE
ajfa-99	295	1	7	CARDINAL
ajfa-99	295	2	wald	PERSON
ajfa-99	296	1	mgown	GPE
ajfa-99	296	2	1.066 .060 1 .807	MONEY
ajfa-99	296	3	1.357	CARDINAL
ajfa-99	296	4	1	CARDINAL
ajfa-99	296	5	lnasset	ORG
ajfa-99	296	6	.214	CARDINAL
ajfa-99	296	7	1	CARDINAL
ajfa-99	296	8	1.074	CARDINAL
ajfa-99	296	9	1.038	CARDINAL
ajfa-99	297	1	.698	CARDINAL
ajfa-99	297	2	5.461 1 .019	QUANTITY
ajfa-99	297	3	.196	CARDINAL
ajfa-99	297	4	.540	CARDINAL
ajfa-99	297	5	2.608	CARDINAL
ajfa-99	297	6	1	CARDINAL
ajfa-99	297	7	1.716	CARDINAL
ajfa-99	297	8	finance & accounting	ORG
ajfa-99	297	9	1946	CARDINAL
ajfa-99	298	1	1	CARDINAL
ajfa-99	298	2	2	CARDINAL
ajfa-99	298	3	69	CARDINAL
ajfa-99	298	4	0.05	CARDINAL
ajfa-99	298	5	cox & snell	ORG
ajfa-99	298	6	0.095	CARDINAL
ajfa-99	298	7	0.127	CARDINAL
ajfa-99	298	8	eis	ORG
ajfa-99	298	9	the fourth quarter	DATE
ajfa-99	299	1	ettredge et al	PERSON
ajfa-99	300	1	1994	DATE
ajfa-99	300	2	kinney	PERSON
ajfa-99	300	3	mcdaniel	PERSON
ajfa-99	300	4	1989	DATE
ajfa-99	300	5	wong	PERSON
ajfa-99	300	6	2002	DATE
ajfa-99	301	1	abdullah et al	PERSON
ajfa-99	302	1	2002	DATE
ajfa-99	303	1	abdullah et al	PERSON
ajfa-99	304	1	2004	DATE
ajfa-99	304	2	abdullah	PERSON
ajfa-99	304	3	mohd-nasir	PERSON
ajfa-99	304	4	2004	DATE
ajfa-99	306	1	6	CARDINAL
ajfa-99	306	2	quarterly	DATE
ajfa-99	308	1	malaysia	GPE
ajfa-99	308	2	26	CARDINAL
ajfa-99	308	3	quarterly	DATE
ajfa-99	309	1	ku ismail	PERSON
ajfa-99	309	2	chandler	PERSON
ajfa-99	309	3	2005	DATE
ajfa-99	309	4	quarterly	DATE
ajfa-99	309	5	masb 26	DATE
ajfa-99	310	1	eis	ORG
ajfa-99	310	2	quarterly	DATE
ajfa-99	311	1	all quarters	DATE
ajfa-99	311	2	quarterly	DATE
ajfa-99	312	1	masb 26	DATE
ajfa-99	312	2	eis	ORG
ajfa-99	312	3	the final quarter	DATE
ajfa-99	313	1	almost half	CARDINAL
ajfa-99	313	2	the fourth quarter of 2003	DATE
ajfa-99	313	3	any other earlier quarters of that year	DATE
ajfa-99	314	1	2001	DATE
ajfa-99	314	2	ku ismail	PERSON
ajfa-99	314	3	chandler	PERSON
ajfa-99	314	4	2005	DATE
ajfa-99	315	1	the fourth quarter	DATE
ajfa-99	315	2	the earlier three quarters of the year	DATE
ajfa-99	316	1	masb 26	DATE
ajfa-99	316	2	quarterly	DATE
ajfa-99	317	1	the fourth quarter	DATE
ajfa-99	318	1	first	ORDINAL
ajfa-99	318	2	three	CARDINAL
ajfa-99	318	3	quarterly	DATE
ajfa-99	319	1	malaysia	GPE
ajfa-99	319	2	second	ORDINAL
ajfa-99	319	3	fourth quarter	DATE
ajfa-99	320	1	quarterly	DATE
ajfa-99	320	2	these asian journal of finance & accounting	ORG
ajfa-99	320	3	1946	CARDINAL
ajfa-99	320	4	1	CARDINAL
ajfa-99	320	5	2	CARDINAL
ajfa-99	320	6	70	CARDINAL
ajfa-99	321	1	quarterly	DATE
ajfa-99	322	1	quarterly	DATE
ajfa-99	324	1	quarterly	DATE
ajfa-99	325	1	quarterly	DATE
ajfa-99	325	2	the fourth quarter	DATE
ajfa-99	325	3	quarterly	DATE
ajfa-99	326	1	quarterly	DATE
ajfa-99	326	2	26	CARDINAL
ajfa-99	327	1	quarterly	DATE
ajfa-99	327	2	the final quarter	DATE
ajfa-99	328	1	quarterly	DATE
ajfa-99	328	2	malaysia	GPE
ajfa-99	329	1	eis	ORG
ajfa-99	329	2	the final quarter	DATE
ajfa-99	330	1	quarterly	DATE
ajfa-99	334	1	malaysia	GPE
ajfa-99	335	1	1	CARDINAL
ajfa-99	335	2	1 january 2006	DATE
ajfa-99	335	3	malaysia	GPE
ajfa-99	337	1	26	CARDINAL
ajfa-99	337	2	frs 134	ORG
ajfa-99	337	3	1 july 2002	DATE
ajfa-99	337	4	masb 26	DATE
ajfa-99	337	5	2	CARDINAL
ajfa-99	337	6	annual	DATE
ajfa-99	339	1	universiti utara malaysia	PERSON
ajfa-99	340	1	abdullah	PERSON
ajfa-99	340	2	s.n.	GPE
ajfa-99	340	3	1999	DATE
ajfa-99	341	1	asian	NORP
ajfa-99	341	2	finance & accounting	ORG
ajfa-99	341	3	1946	CARDINAL
ajfa-99	341	4	1	CARDINAL
ajfa-99	341	5	2	CARDINAL
ajfa-99	341	6	71	CARDINAL
ajfa-99	341	7	ph.d	NORP
ajfa-99	341	8	universiti utara malaysia	PERSON
ajfa-99	341	9	1999	DATE
ajfa-99	342	1	abdullah	PERSON
ajfa-99	342	2	s.n.	GPE
ajfa-99	342	3	2002	DATE
ajfa-99	344	1	3(2	CARDINAL
ajfa-99	344	2	27	CARDINAL
ajfa-99	345	1	abdullah	PERSON
ajfa-99	345	2	s.n.	GPE
ajfa-99	345	3	2004	DATE
ajfa-99	346	1	malaysian	NORP
ajfa-99	347	1	4(4	CARDINAL
ajfa-99	347	2	47	CARDINAL
ajfa-99	348	1	abdullah	PERSON
ajfa-99	348	2	s.n.	GPE
ajfa-99	348	3	ku ismail	PERSON
ajfa-99	348	4	k.n & lode	ORG
ajfa-99	348	5	n.a.	GPE
ajfa-99	348	6	2002	DATE
ajfa-99	349	1	malaysia	GPE
ajfa-99	350	1	jurnal pengurusan	PERSON
ajfa-99	350	2	21	DATE
ajfa-99	350	3	59	CARDINAL
ajfa-99	351	1	abdullah	PERSON
ajfa-99	351	2	s.n.	GPE
ajfa-99	351	3	ahmad	PERSON
ajfa-99	351	4	j.h. & ishak, r.(2004	ORG
ajfa-99	352	1	malaysian	NORP
ajfa-99	352	2	mas 6	ORG
ajfa-99	352	3	malaysian	NORP
ajfa-99	352	4	3(1	CARDINAL
ajfa-99	352	5	103	CARDINAL
ajfa-99	353	1	abdullah	PERSON
ajfa-99	353	2	s.n.	ORG
ajfa-99	353	3	2004	DATE
ajfa-99	354	1	malaysian	NORP
ajfa-99	354	2	asian	NORP
ajfa-99	355	1	iium journal of economics & management	ORG
ajfa-99	355	2	12(1	CARDINAL
ajfa-99	355	3	49-80	DATE
ajfa-99	356	1	al-darayseh	PERSON
ajfa-99	356	2	m. & brown	ORG
ajfa-99	356	3	j.f.jr	GPE
ajfa-99	357	1	1992	DATE
ajfa-99	358	1	annual	DATE
ajfa-99	358	2	quarterly	DATE
ajfa-99	359	1	8(2	CARDINAL
ajfa-99	359	2	20-24	DATE
ajfa-99	360	1	allen, a., cho	PERSON
ajfa-99	360	2	j.y. & jung	ORG
ajfa-99	360	3	1999	DATE
ajfa-99	362	1	35(2&3	CARDINAL
ajfa-99	362	2	119	CARDINAL
ajfa-99	363	1	balsam	PERSON
ajfa-99	363	2	s.	PERSON
ajfa-99	363	3	e. & marquardt	ORG
ajfa-99	363	4	2002	DATE
ajfa-99	364	1	10	CARDINAL
ajfa-99	364	2	987-1012	CARDINAL
ajfa-99	365	1	bartsch	ORG
ajfa-99	365	2	r.	PERSON
ajfa-99	365	3	1989	DATE
ajfa-99	366	1	sas 96	ORG
ajfa-99	367	1	august	DATE
ajfa-99	367	2	c.w. & wong-boren	ORG
ajfa-99	367	3	1987	DATE
ajfa-99	368	1	mexican	NORP
ajfa-99	369	1	62	CARDINAL
ajfa-99	369	2	3	CARDINAL
ajfa-99	369	3	533-541	CARDINAL
ajfa-99	370	1	cooper	ORG
ajfa-99	370	2	d.r. & schindler	ORG
ajfa-99	370	3	p.s.	PERSON
ajfa-99	370	4	1998	DATE
ajfa-99	372	1	mcgraw-hill	ORG
ajfa-99	372	2	singapore	GPE
ajfa-99	373	1	courtis	GPE
ajfa-99	373	2	j.k.	PERSON
ajfa-99	373	3	1979	DATE
ajfa-99	374	1	annual	DATE
ajfa-99	374	2	new zealand	GPE
ajfa-99	374	3	asian journal of finance & accounting	ORG
ajfa-99	374	4	1946	CARDINAL
ajfa-99	375	1	1	CARDINAL
ajfa-99	375	2	2	CARDINAL
ajfa-99	376	1	new england accounting research	ORG
ajfa-99	376	2	8	CARDINAL
ajfa-99	377	1	doran	PERSON
ajfa-99	377	2	d.t.	GPE
ajfa-99	377	3	1995	DATE
ajfa-99	379	1	11(1	CARDINAL
ajfa-99	379	2	67	CARDINAL
ajfa-99	379	3	ettredge	PERSON
ajfa-99	379	4	m., simon	PERSON
ajfa-99	379	5	d.	NORP
ajfa-99	379	6	smith d. & stone	ORG
ajfa-99	379	7	1994	DATE
ajfa-99	380	1	quarterly	DATE
ajfa-99	381	1	18	CARDINAL
ajfa-99	381	2	131	CARDINAL
ajfa-99	382	1	ettredge	PERSON
ajfa-99	382	2	m., simon	PERSON
ajfa-99	382	3	d.	NORP
ajfa-99	382	4	smith d. & stone	ORG
ajfa-99	382	5	2000	DATE
ajfa-99	383	1	quarterly	DATE
ajfa-99	384	1	journal of accounting research	ORG
ajfa-99	384	2	38(1	CARDINAL
ajfa-99	384	3	195-207	CARDINAL
ajfa-99	385	1	j.p.h & wong	ORG
ajfa-99	385	2	t.j.	GPE
ajfa-99	385	3	2002	DATE
ajfa-99	386	1	east asia	LOC
ajfa-99	387	1	journal of accounting and economics	ORG
ajfa-99	387	2	33	DATE
ajfa-99	387	3	401	CARDINAL
ajfa-99	388	1	fatimah	PERSON
ajfa-99	388	2	a.b.	GPE
ajfa-99	388	3	2001	DATE
ajfa-99	390	1	universiti utara malaysia	PERSON
ajfa-99	390	2	10 june	DATE
ajfa-99	391	1	finance committee	ORG
ajfa-99	391	2	2001	DATE
ajfa-99	392	1	malaysian	NORP
ajfa-99	392	2	kuala lumpur	GPE
ajfa-99	393	1	finance committee	ORG
ajfa-99	393	2	2001	DATE
ajfa-99	394	1	malaysian	NORP
ajfa-99	394	2	2007	DATE
ajfa-99	394	3	kuala lumpur	GPE
ajfa-99	395	1	r.	NORP
ajfa-99	395	2	1984	DATE
ajfa-99	397	1	19(2	DATE
ajfa-99	397	2	24	CARDINAL
ajfa-99	398	1	fortin	PERSON
ajfa-99	398	2	j., l. martel	PERSON
ajfa-99	398	3	trudeau	PERSON
ajfa-99	398	4	1997	DATE
ajfa-99	400	1	october	DATE
ajfa-99	400	2	21	CARDINAL
ajfa-99	401	1	1977	DATE
ajfa-99	402	1	quarterly	DATE
ajfa-99	403	1	1-21	DATE
ajfa-99	404	1	d.	NORP
ajfa-99	404	2	m. & sondhi	ORG
ajfa-99	404	3	a.	PERSON
ajfa-99	404	4	1987	DATE
ajfa-99	406	1	the national commission	ORG
ajfa-99	406	2	october	DATE
ajfa-99	406	3	103	CARDINAL
ajfa-99	407	1	givoly	ORG
ajfa-99	407	2	d. & ronen	ORG
ajfa-99	407	3	j.	PERSON
ajfa-99	407	4	1981	DATE
ajfa-99	408	1	fourth quarter	DATE
ajfa-99	409	1	abacus	GPE
ajfa-99	409	2	174	CARDINAL
ajfa-99	410	1	hossain	PERSON
ajfa-99	410	2	m. & adams	ORG
ajfa-99	410	3	m. (	PERSON
ajfa-99	410	4	1995	DATE
ajfa-99	411	1	asian journal of finance & accounting	ORG
ajfa-99	411	2	1946	CARDINAL
ajfa-99	411	3	1	CARDINAL
ajfa-99	411	4	2	CARDINAL
ajfa-99	411	5	73	CARDINAL
ajfa-99	411	6	australian	NORP
ajfa-99	412	1	akauntan nasional	ORG
ajfa-99	412	2	july	DATE
ajfa-99	412	3	12	CARDINAL
ajfa-99	413	1	hussey	PERSON
ajfa-99	413	2	r. & woolfe	ORG
ajfa-99	413	3	s. (1994	ORG
ajfa-99	415	1	icaew	ORG
ajfa-99	415	2	london	GPE
ajfa-99	416	1	jensen	PERSON
ajfa-99	416	2	m. & meckling	ORG
ajfa-99	416	3	w.	PERSON
ajfa-99	416	4	1976	DATE
ajfa-99	418	1	journal of financial economics	ORG
ajfa-99	418	2	3(4	CARDINAL
ajfa-99	418	3	305-360	CARDINAL
ajfa-99	419	1	1972	DATE
ajfa-99	420	1	nyse	ORG
ajfa-99	420	2	quarterly	DATE
ajfa-99	421	1	journal of accounting research	ORG
ajfa-99	421	2	10	CARDINAL
ajfa-99	421	3	113	CARDINAL
ajfa-99	422	1	kinney, m. & trezevant	ORG
ajfa-99	422	2	1997	DATE
ajfa-99	424	1	the journal of financial statement analysis	ORG
ajfa-99	424	2	3(1	CARDINAL
ajfa-99	424	3	45	CARDINAL
ajfa-99	425	1	kinney	ORG
ajfa-99	425	2	w.r.	GPE
ajfa-99	425	3	jr. & mcdaniel	PERSON
ajfa-99	425	4	l.s.	GPE
ajfa-99	425	5	1989	DATE
ajfa-99	426	1	quarterly	DATE
ajfa-99	427	1	journal of accounting and economics	ORG
ajfa-99	427	2	11	CARDINAL
ajfa-99	427	3	71	CARDINAL
ajfa-99	428	1	ku ismail	PERSON
ajfa-99	429	1	k.n. & chandler	ORG
ajfa-99	429	2	r. (	PERSON
ajfa-99	429	3	2005	DATE
ajfa-99	430	1	quarterly	DATE
ajfa-99	430	2	malaysia	GPE
ajfa-99	431	1	iium journal of economics	ORG
ajfa-99	431	2	13(2	CARDINAL
ajfa-99	431	3	167	CARDINAL
ajfa-99	431	4	188	CARDINAL
ajfa-99	432	1	malaysian	NORP
ajfa-99	433	1	2000	DATE
ajfa-99	434	1	masb	DATE
ajfa-99	434	2	2	CARDINAL
ajfa-99	434	3	kuala lumpur	GPE
ajfa-99	435	1	mcconnell	PERSON
ajfa-99	435	2	j.j. & servaes	ORG
ajfa-99	435	3	1990	DATE
ajfa-99	437	1	journal of financial economics	ORG
ajfa-99	437	2	27	CARDINAL
ajfa-99	437	3	595-612	CARDINAL
ajfa-99	438	1	r.r.	GPE
ajfa-99	438	2	nichols	PERSON
ajfa-99	438	3	w.d. & palepu	ORG
ajfa-99	438	4	k.g.	GPE
ajfa-99	438	5	1988	DATE
ajfa-99	439	1	earlier-quarters	DATE
ajfa-99	439	2	fourth-quarter	DATE
ajfa-99	440	1	journal of accounting research	ORG
ajfa-99	440	2	26	CARDINAL
ajfa-99	440	3	63	CARDINAL
ajfa-99	441	1	morck	NORP
ajfa-99	441	2	r.	NORP
ajfa-99	441	3	shleifer	ORG
ajfa-99	441	4	a. & vishny	ORG
ajfa-99	441	5	r.w.	GPE
ajfa-99	441	6	1988	DATE
ajfa-99	443	1	journal of financial economics	ORG
ajfa-99	443	2	20	CARDINAL
ajfa-99	443	3	293	CARDINAL
ajfa-99	445	1	1987	DATE
ajfa-99	446	1	the national commission	ORG
ajfa-99	446	2	october	DATE
ajfa-99	446	3	aicpa	ORG
ajfa-99	446	4	new york	GPE
ajfa-99	447	1	nigrini, m.j.	ORG
ajfa-99	447	2	2005	DATE
ajfa-99	448	1	enron	ORG
ajfa-99	449	1	4(1	CARDINAL
ajfa-99	449	2	92	CARDINAL
ajfa-99	450	1	rajan	GPE
ajfa-99	450	2	1995	DATE
ajfa-99	453	1	50	CARDINAL
ajfa-99	453	2	1421-1460	CARDINAL
ajfa-99	454	1	http://proquest.umi.com.eserv.uum.edu.my/pqdweb?rqt=318&pmid=58977&ts=1217313995&clientid=28929&vinst=prod&vname=pqd&vtype=pqd	GPE
ajfa-99	454	2	asian journal of finance & accounting	ORG
ajfa-99	454	3	1946	CARDINAL
ajfa-99	454	4	1	CARDINAL
ajfa-99	454	5	2	CARDINAL
ajfa-99	454	6	74	CARDINAL
ajfa-99	454	7	schadewitz	GPE
ajfa-99	454	8	d.r.	GPE
ajfa-99	454	9	1998	DATE
ajfa-99	455	1	american business review	ORG
ajfa-99	455	2	16(1	CARDINAL
ajfa-99	455	3	41	CARDINAL
ajfa-99	456	1	m. (	PERSON
ajfa-99	456	2	1978	DATE
ajfa-99	457	1	new york	GPE
ajfa-99	458	1	warfield	PERSON
ajfa-99	458	2	t.d.	GPE
ajfa-99	459	1	k.l.	PERSON
ajfa-99	460	1	1995	DATE
ajfa-99	461	1	earnings‟	GPE
ajfa-99	461	2	20(1	CARDINAL
ajfa-99	461	3	61-91	CARDINAL
ajfa-99	462	1	weston	GPE
ajfa-99	462	2	j.f.	GPE
ajfa-99	462	3	1979	DATE
ajfa-99	463	1	74	CARDINAL