id	sid	tid	token	lemma	pos
ajfa-407	1	1	asian	asian	ADJ
ajfa-407	1	2	journal	journal	PROPN
ajfa-407	1	3	of	of	ADP
ajfa-407	1	4	finance	finance	PROPN
ajfa-407	1	5	&	&	CCONJ
ajfa-407	1	6	accounting	accounting	PROPN
ajfa-407	1	7	issn	issn	PROPN
ajfa-407	1	8	1946	1946	NUM
ajfa-407	1	9	-	-	PUNCT
ajfa-407	1	10	052x	052x	NOUN
ajfa-407	1	11	2009	2009	NUM
ajfa-407	1	12	,	,	PUNCT
ajfa-407	1	13	vol	vol	NOUN
ajfa-407	1	14	.	.	PROPN
ajfa-407	1	15	1	1	NUM
ajfa-407	1	16	,	,	PUNCT
ajfa-407	1	17	no	no	INTJ
ajfa-407	1	18	.	.	NOUN
ajfa-407	1	19	2	2	NUM
ajfa-407	1	20	:	:	PUNCT
ajfa-407	1	21	e9	e9	NOUN
ajfa-407	1	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-407	1	23	175	175	NUM
ajfa-407	1	24	acknowledgement	acknowledgement	NOUN
ajfa-407	1	25	of	of	ADP
ajfa-407	1	26	reviewers	reviewer	NOUN
ajfa-407	1	27	editorial	editorial	NOUN
ajfa-407	1	28	board	board	NOUN
ajfa-407	1	29	would	would	AUX
ajfa-407	1	30	like	like	VERB
ajfa-407	1	31	to	to	PART
ajfa-407	1	32	thank	thank	VERB
ajfa-407	1	33	the	the	DET
ajfa-407	1	34	following	following	NOUN
ajfa-407	1	35	for	for	ADP
ajfa-407	1	36	refereeing	referee	VERB
ajfa-407	1	37	the	the	DET
ajfa-407	1	38	articles	article	NOUN
ajfa-407	1	39	submitted	submit	VERB
ajfa-407	1	40	to	to	ADP
ajfa-407	1	41	the	the	DET
ajfa-407	1	42	journal	journal	NOUN
ajfa-407	1	43	during	during	ADP
ajfa-407	1	44	2009	2009	NUM
ajfa-407	1	45	.	.	PUNCT
ajfa-407	2	1	professor	professor	PROPN
ajfa-407	2	2	alan	alan	PROPN
ajfa-407	2	3	farley	farley	PROPN
ajfa-407	2	4	school	school	PROPN
ajfa-407	2	5	of	of	ADP
ajfa-407	2	6	accounting	accounting	PROPN
ajfa-407	2	7	victoria	victoria	PROPN
ajfa-407	2	8	university	university	PROPN
ajfa-407	2	9	,	,	PUNCT
ajfa-407	2	10	australia	australia	PROPN
ajfa-407	2	11	professor	professor	PROPN
ajfa-407	2	12	beverley	beverley	PROPN
ajfa-407	2	13	jackling	jackling	PROPN
ajfa-407	2	14	school	school	NOUN
ajfa-407	2	15	of	of	ADP
ajfa-407	2	16	accounting	accounting	PROPN
ajfa-407	2	17	victoria	victoria	PROPN
ajfa-407	2	18	university	university	PROPN
ajfa-407	2	19	,	,	PUNCT
ajfa-407	2	20	australia	australia	PROPN
ajfa-407	2	21	associate	associate	NOUN
ajfa-407	2	22	professor	professor	NOUN
ajfa-407	2	23	jeffrey	jeffrey	PROPN
ajfa-407	2	24	faux	faux	PROPN
ajfa-407	2	25	school	school	NOUN
ajfa-407	2	26	of	of	ADP
ajfa-407	2	27	accounting	accounting	PROPN
ajfa-407	2	28	victoria	victoria	PROPN
ajfa-407	2	29	university	university	PROPN
ajfa-407	2	30	,	,	PUNCT
ajfa-407	2	31	australia	australia	PROPN
ajfa-407	2	32	dr	dr	PROPN
ajfa-407	2	33	nick	nick	PROPN
ajfa-407	2	34	sciulli	sciulli	PROPN
ajfa-407	2	35	school	school	PROPN
ajfa-407	2	36	of	of	ADP
ajfa-407	2	37	accounting	accounting	PROPN
ajfa-407	2	38	victoria	victoria	PROPN
ajfa-407	2	39	university	university	PROPN
ajfa-407	2	40	,	,	PUNCT
ajfa-407	2	41	australia	australia	PROPN
ajfa-407	2	42	dr	dr	PROPN
ajfa-407	2	43	lalith	lalith	PROPN
ajfa-407	2	44	seelanatha	seelanatha	VERB
ajfa-407	2	45	school	school	NOUN
ajfa-407	2	46	of	of	ADP
ajfa-407	2	47	accounting	accounting	PROPN
ajfa-407	2	48	victoria	victoria	PROPN
ajfa-407	2	49	university	university	PROPN
ajfa-407	2	50	,	,	PUNCT
ajfa-407	2	51	australia	australia	PROPN
ajfa-407	2	52	dr	dr	PROPN
ajfa-407	2	53	sisira	sisira	PROPN
ajfa-407	2	54	colombage	colombage	PROPN
ajfa-407	2	55	department	department	PROPN
ajfa-407	2	56	of	of	ADP
ajfa-407	2	57	accounting	accounting	NOUN
ajfa-407	2	58	and	and	CCONJ
ajfa-407	2	59	finance	finance	PROPN
ajfa-407	2	60	monash	monash	PROPN
ajfa-407	2	61	university	university	PROPN
ajfa-407	2	62	,	,	PUNCT
ajfa-407	2	63	australia	australia	PROPN
ajfa-407	2	64	dr	dr	PROPN
ajfa-407	2	65	abeyrathna	abeyrathna	PROPN
ajfa-407	2	66	gunesekarage	gunesekarage	PROPN
ajfa-407	2	67	department	department	PROPN
ajfa-407	2	68	of	of	ADP
ajfa-407	2	69	accounting	accounting	NOUN
ajfa-407	2	70	and	and	CCONJ
ajfa-407	2	71	finance	finance	PROPN
ajfa-407	2	72	monash	monash	PROPN
ajfa-407	2	73	university	university	PROPN
ajfa-407	2	74	,	,	PUNCT
ajfa-407	2	75	australia	australia	PROPN
ajfa-407	2	76	dr	dr	PROPN
ajfa-407	2	77	shrimal	shrimal	PROPN
ajfa-407	2	78	perera	perera	PROPN
ajfa-407	2	79	department	department	PROPN
ajfa-407	2	80	of	of	ADP
ajfa-407	2	81	accounting	accounting	NOUN
ajfa-407	2	82	and	and	CCONJ
ajfa-407	2	83	finance	finance	PROPN
ajfa-407	2	84	monash	monash	PROPN
ajfa-407	2	85	university	university	PROPN
ajfa-407	2	86	,	,	PUNCT
ajfa-407	2	87	australia	australia	PROPN
ajfa-407	2	88	associate	associate	NOUN
ajfa-407	2	89	professor	professor	PROPN
ajfa-407	2	90	prem	prem	PROPN
ajfa-407	2	91	yapa	yapa	PROPN
ajfa-407	2	92	school	school	PROPN
ajfa-407	2	93	of	of	ADP
ajfa-407	2	94	accounting	accounting	PROPN
ajfa-407	2	95	rmit	rmit	PROPN
ajfa-407	2	96	university	university	PROPN
ajfa-407	2	97	,	,	PUNCT
ajfa-407	2	98	australia	australia	PROPN
ajfa-407	2	99	dr	dr	PROPN
ajfa-407	2	100	bruce	bruce	PROPN
ajfa-407	2	101	berton	berton	PROPN
ajfa-407	2	102	school	school	PROPN
ajfa-407	2	103	of	of	ADP
ajfa-407	2	104	accounting	accounting	NOUN
ajfa-407	2	105	and	and	CCONJ
ajfa-407	2	106	finance	finance	PROPN
ajfa-407	2	107	university	university	PROPN
ajfa-407	2	108	of	of	ADP
ajfa-407	2	109	dundee	dundee	PROPN
ajfa-407	2	110	,	,	PUNCT
ajfa-407	2	111	uk	uk	PROPN
ajfa-407	2	112	associate	associate	NOUN
ajfa-407	2	113	professor	professor	NOUN
ajfa-407	2	114	zhenyu	zhenyu	PROPN
ajfa-407	2	115	wu	wu	PROPN
ajfa-407	2	116	department	department	PROPN
ajfa-407	2	117	of	of	ADP
ajfa-407	2	118	finance	finance	NOUN
ajfa-407	2	119	and	and	CCONJ
ajfa-407	2	120	management	management	NOUN
ajfa-407	2	121	science	science	PROPN
ajfa-407	2	122	university	university	PROPN
ajfa-407	2	123	of	of	ADP
ajfa-407	2	124	saskatchewan	saskatchewan	PROPN
ajfa-407	2	125	,	,	PUNCT
ajfa-407	2	126	canada	canada	PROPN
ajfa-407	2	127	associate	associate	PROPN
ajfa-407	2	128	professor	professor	PROPN
ajfa-407	2	129	michael	michael	PROPN
ajfa-407	2	130	j	j	PROPN
ajfa-407	2	131	tomas	tomas	PROPN
ajfa-407	2	132	iii	iii	PROPN
ajfa-407	2	133	school	school	NOUN
ajfa-407	2	134	of	of	ADP
ajfa-407	2	135	business	business	PROPN
ajfa-407	2	136	administration	administration	PROPN
ajfa-407	2	137	university	university	PROPN
ajfa-407	2	138	of	of	ADP
ajfa-407	2	139	vermont	vermont	PROPN
ajfa-407	2	140	,	,	PUNCT
ajfa-407	2	141	usa	usa	PROPN
ajfa-407	2	142	professor	professor	PROPN
ajfa-407	2	143	marc	marc	PROPN
ajfa-407	2	144	deloof	deloof	PROPN
ajfa-407	2	145	louvain	louvain	PROPN
ajfa-407	2	146	school	school	NOUN
ajfa-407	2	147	of	of	ADP
ajfa-407	2	148	management	management	NOUN
ajfa-407	2	149	university	university	PROPN
ajfa-407	2	150	of	of	ADP
ajfa-407	2	151	antwerp	antwerp	PROPN
ajfa-407	2	152	,	,	PUNCT
ajfa-407	2	153	belgium	belgium	PROPN
ajfa-407	2	154	professor	professor	PROPN
ajfa-407	2	155	bahram	bahram	PROPN
ajfa-407	2	156	adrangi	adrangi	PROPN
ajfa-407	3	1	pamplin	pamplin	PROPN
ajfa-407	3	2	school	school	PROPN
ajfa-407	3	3	of	of	ADP
ajfa-407	3	4	business	business	PROPN
ajfa-407	3	5	university	university	PROPN
ajfa-407	3	6	of	of	ADP
ajfa-407	3	7	portland	portland	PROPN
ajfa-407	3	8	,	,	PUNCT
ajfa-407	3	9	usa	usa	PROPN
ajfa-407	3	10	associate	associate	PROPN
ajfa-407	3	11	professor	professor	NOUN
ajfa-407	3	12	tom	tom	PROPN
ajfa-407	3	13	aabo	aabo	PROPN
ajfa-407	3	14	aarhus	aarhus	PROPN
ajfa-407	3	15	school	school	PROPN
ajfa-407	3	16	of	of	ADP
ajfa-407	3	17	business	business	PROPN
ajfa-407	3	18	university	university	PROPN
ajfa-407	3	19	of	of	ADP
ajfa-407	3	20	aarhus	aarhus	PROPN
ajfa-407	3	21	,	,	PUNCT
ajfa-407	3	22	denmark	denmark	NOUN
ajfa-407	3	23	professor	professor	NOUN
ajfa-407	3	24	milind	milind	PROPN
ajfa-407	3	25	sathye	sathye	PROPN
ajfa-407	3	26	discipline	discipline	NOUN
ajfa-407	3	27	of	of	ADP
ajfa-407	3	28	accounting	accounting	NOUN
ajfa-407	3	29	,	,	PUNCT
ajfa-407	3	30	banking	banking	NOUN
ajfa-407	3	31	and	and	CCONJ
ajfa-407	3	32	finance	finance	PROPN
ajfa-407	3	33	university	university	PROPN
ajfa-407	3	34	of	of	ADP
ajfa-407	3	35	canberra	canberra	PROPN
ajfa-407	3	36	,	,	PUNCT
ajfa-407	3	37	australia	australia	PROPN
ajfa-407	3	38	dr	dr	PROPN
ajfa-407	3	39	shyam	shyam	PROPN
ajfa-407	3	40	batti	batti	PROPN
ajfa-407	3	41	school	school	PROPN
ajfa-407	3	42	of	of	ADP
ajfa-407	3	43	accounting	accounting	PROPN
ajfa-407	3	44	&	&	CCONJ
ajfa-407	3	45	finance	finance	PROPN
ajfa-407	3	46	university	university	PROPN
ajfa-407	3	47	of	of	ADP
ajfa-407	3	48	wollongong	wollongong	PROPN
ajfa-407	3	49	,	,	PUNCT
ajfa-407	3	50	australia	australia	PROPN
ajfa-407	3	51	associate	associate	NOUN
ajfa-407	3	52	professor	professor	PROPN
ajfa-407	3	53	jeremy	jeremy	PROPN
ajfa-407	3	54	berkowitz	berkowitz	PROPN
ajfa-407	3	55	department	department	PROPN
ajfa-407	3	56	of	of	ADP
ajfa-407	3	57	finance	finance	PROPN
ajfa-407	3	58	university	university	PROPN
ajfa-407	3	59	of	of	ADP
ajfa-407	3	60	houston	houston	PROPN
ajfa-407	3	61	,	,	PUNCT
ajfa-407	3	62	usa	usa	PROPN
ajfa-407	3	63	professor	professor	PROPN
ajfa-407	3	64	k.c	k.c	PROPN
ajfa-407	3	65	chen	chen	PROPN
ajfa-407	3	66	craig	craig	PROPN
ajfa-407	3	67	school	school	PROPN
ajfa-407	3	68	of	of	ADP
ajfa-407	3	69	business	business	PROPN
ajfa-407	3	70	california	california	PROPN
ajfa-407	3	71	state	state	PROPN
ajfa-407	3	72	university	university	PROPN
ajfa-407	3	73	,	,	PUNCT
ajfa-407	3	74	usa	usa	PROPN
ajfa-407	3	75	associate	associate	PROPN
ajfa-407	3	76	professor	professor	NOUN
ajfa-407	3	77	,	,	PUNCT
ajfa-407	3	78	darren	darren	PROPN
ajfa-407	3	79	henry	henry	PROPN
ajfa-407	3	80	school	school	PROPN
ajfa-407	3	81	of	of	ADP
ajfa-407	3	82	economics	economic	NOUN
ajfa-407	3	83	and	and	CCONJ
ajfa-407	3	84	finance	finance	NOUN
ajfa-407	3	85	la	la	PROPN
ajfa-407	3	86	trobe	trobe	PROPN
ajfa-407	3	87	university	university	PROPN
ajfa-407	3	88	,	,	PUNCT
ajfa-407	3	89	australia	australia	PROPN
ajfa-407	3	90	dr	dr	PROPN
ajfa-407	3	91	faruk	faruk	PROPN
ajfa-407	3	92	balli	balli	PROPN
ajfa-407	3	93	department	department	PROPN
ajfa-407	3	94	of	of	ADP
ajfa-407	3	95	economics	economic	NOUN
ajfa-407	3	96	and	and	CCONJ
ajfa-407	3	97	finance	finance	PROPN
ajfa-407	3	98	massey	massey	PROPN
ajfa-407	3	99	university	university	PROPN
ajfa-407	3	100	,	,	PUNCT
ajfa-407	3	101	new	new	PROPN
ajfa-407	3	102	zealand	zealand	PROPN
ajfa-407	3	103	professor	professor	PROPN
ajfa-407	3	104	christoper	christoper	PROPN
ajfa-407	3	105	wright	wright	PROPN
ajfa-407	3	106	commerce	commerce	PROPN
ajfa-407	3	107	division	division	PROPN
ajfa-407	3	108	lincoln	lincoln	PROPN
ajfa-407	3	109	university	university	PROPN
ajfa-407	3	110	,	,	PUNCT
ajfa-407	3	111	new	new	PROPN
ajfa-407	3	112	zealand	zealand	PROPN
ajfa-407	3	113	dr	dr	PROPN
ajfa-407	3	114	samanthala	samanthala	PROPN
ajfa-407	3	115	hettihewa	hettihewa	PROPN
ajfa-407	3	116	school	school	PROPN
ajfa-407	3	117	of	of	ADP
ajfa-407	3	118	business	business	PROPN
ajfa-407	3	119	university	university	PROPN
ajfa-407	3	120	of	of	ADP
ajfa-407	3	121	ballarat	ballarat	PROPN
ajfa-407	3	122	,	,	PUNCT
ajfa-407	3	123	australia	australia	PROPN
ajfa-407	3	124	professor	professor	NOUN
ajfa-407	3	125	julie	julie	PROPN
ajfa-407	3	126	cotter	cotter	PROPN
ajfa-407	3	127	school	school	PROPN
ajfa-407	3	128	of	of	ADP
ajfa-407	3	129	accounting	accounting	NOUN
ajfa-407	3	130	,	,	PUNCT
ajfa-407	3	131	economics	economic	NOUN
ajfa-407	3	132	and	and	CCONJ
ajfa-407	3	133	finance	finance	PROPN
ajfa-407	3	134	university	university	PROPN
ajfa-407	3	135	of	of	ADP
ajfa-407	3	136	southern	southern	PROPN
ajfa-407	3	137	queensland	queensland	PROPN
ajfa-407	3	138	,	,	PUNCT
ajfa-407	3	139	australia	australia	PROPN
ajfa-407	3	140	dr	dr	PROPN
ajfa-407	3	141	peter	peter	PROPN
ajfa-407	3	142	j	j	PROPN
ajfa-407	3	143	phillips	phillips	PROPN
ajfa-407	3	144	school	school	PROPN
ajfa-407	3	145	of	of	ADP
ajfa-407	3	146	accounting	accounting	NOUN
ajfa-407	3	147	,	,	PUNCT
ajfa-407	3	148	economics	economics	PROPN
ajfa-407	3	149	university	university	PROPN
ajfa-407	3	150	of	of	ADP
ajfa-407	3	151	southern	southern	PROPN
ajfa-407	3	152	queensland	queensland	PROPN
ajfa-407	3	153	,	,	PUNCT
ajfa-407	3	154	asian	asian	ADJ
ajfa-407	3	155	journal	journal	NOUN
ajfa-407	3	156	of	of	ADP
ajfa-407	3	157	finance	finance	PROPN
ajfa-407	3	158	&	&	CCONJ
ajfa-407	3	159	accounting	accounting	PROPN
ajfa-407	3	160	issn	issn	PROPN
ajfa-407	3	161	1946	1946	NUM
ajfa-407	3	162	-	-	PUNCT
ajfa-407	3	163	052x	052x	NOUN
ajfa-407	3	164	2009	2009	NUM
ajfa-407	3	165	,	,	PUNCT
ajfa-407	3	166	vol	vol	NOUN
ajfa-407	3	167	.	.	PROPN
ajfa-407	3	168	1	1	NUM
ajfa-407	3	169	,	,	PUNCT
ajfa-407	3	170	no	no	INTJ
ajfa-407	3	171	.	.	NOUN
ajfa-407	3	172	2	2	NUM
ajfa-407	3	173	:	:	PUNCT
ajfa-407	3	174	e9	e9	NOUN
ajfa-407	3	175	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-407	3	176	176	176	NUM
ajfa-407	3	177	and	and	CCONJ
ajfa-407	3	178	finance	finance	PROPN
ajfa-407	3	179	australia	australia	PROPN
ajfa-407	3	180	dr	dr	PROPN
ajfa-407	3	181	michael	michael	PROPN
ajfa-407	3	182	brian	brian	PROPN
ajfa-407	3	183	cohen	cohen	PROPN
ajfa-407	3	184	school	school	PROPN
ajfa-407	3	185	of	of	ADP
ajfa-407	3	186	economics	economic	NOUN
ajfa-407	3	187	and	and	CCONJ
ajfa-407	3	188	finance	finance	PROPN
ajfa-407	3	189	victoria	victoria	PROPN
ajfa-407	3	190	university	university	PROPN
ajfa-407	3	191	,	,	PUNCT
ajfa-407	3	192	australia	australia	PROPN
ajfa-407	3	193	associate	associate	NOUN
ajfa-407	3	194	professor	professor	PROPN
ajfa-407	3	195	steven	steven	PROPN
ajfa-407	3	196	dellaportas	dellaportas	PROPN
ajfa-407	3	197	school	school	NOUN
ajfa-407	3	198	of	of	ADP
ajfa-407	3	199	accounting	accounting	NOUN
ajfa-407	3	200	,	,	PUNCT
ajfa-407	3	201	economics	economic	NOUN
ajfa-407	3	202	and	and	CCONJ
ajfa-407	3	203	finance	finance	PROPN
ajfa-407	3	204	deakin	deakin	PROPN
ajfa-407	3	205	university	university	PROPN
ajfa-407	3	206	,	,	PUNCT
ajfa-407	3	207	australia	australia	PROPN
ajfa-407	3	208	assistant	assistant	PROPN
ajfa-407	3	209	professor	professor	PROPN
ajfa-407	3	210	haizhi	haizhi	PROPN
ajfa-407	3	211	wang	wang	PROPN
ajfa-407	3	212	stuart	stuart	PROPN
ajfa-407	3	213	school	school	PROPN
ajfa-407	3	214	of	of	ADP
ajfa-407	3	215	business	business	PROPN
ajfa-407	3	216	illinois	illinois	PROPN
ajfa-407	3	217	institute	institute	PROPN
ajfa-407	3	218	of	of	ADP
ajfa-407	3	219	technology	technology	PROPN
ajfa-407	3	220	,	,	PUNCT
ajfa-407	3	221	usa	usa	PROPN
ajfa-407	3	222	professor	professor	PROPN
ajfa-407	3	223	ajay	ajay	PROPN
ajfa-407	3	224	pandey	pandey	PROPN
ajfa-407	3	225	finance	finance	PROPN
ajfa-407	3	226	&	&	CCONJ
ajfa-407	3	227	accounting	accounting	PROPN
ajfa-407	3	228	area	area	PROPN
ajfa-407	3	229	indian	indian	PROPN
ajfa-407	3	230	institute	institute	PROPN
ajfa-407	3	231	of	of	ADP
ajfa-407	3	232	management	management	PROPN
ajfa-407	3	233	-	-	PUNCT
ajfa-407	3	234	ahmedabad	ahmedabad	PROPN
ajfa-407	3	235	,	,	PUNCT
ajfa-407	3	236	india	india	PROPN
ajfa-407	3	237	associate	associate	PROPN
ajfa-407	3	238	professor	professor	PROPN
ajfa-407	3	239	susela	susela	PROPN
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ajfa-407	3	242	of	of	ADP
ajfa-407	3	243	financial	financial	ADJ
ajfa-407	3	244	accounting	accounting	NOUN
ajfa-407	3	245	and	and	CCONJ
ajfa-407	3	246	audit	audit	NOUN
ajfa-407	3	247	university	university	PROPN
ajfa-407	3	248	of	of	ADP
ajfa-407	3	249	malaya	malaya	PROPN
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ajfa-407	3	251	malaysia	malaysia	PROPN
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ajfa-407	3	253	professor	professor	NOUN
ajfa-407	3	254	chun	chun	PROPN
ajfa-407	3	255	yip	yip	PROPN
ajfa-407	3	256	desmond	desmond	PROPN
ajfa-407	3	257	yuen	yuen	PROPN
ajfa-407	3	258	department	department	PROPN
ajfa-407	3	259	accounting	accounting	PROPN
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ajfa-407	3	264	of	of	ADP
ajfa-407	3	265	macau	macau	PROPN
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ajfa-407	3	267	china	china	PROPN
ajfa-407	3	268	dr	dr	PROPN
ajfa-407	3	269	anil	anil	PROPN
ajfa-407	3	270	mishra	mishra	PROPN
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ajfa-407	3	272	of	of	ADP
ajfa-407	3	273	economics	economic	NOUN
ajfa-407	3	274	and	and	CCONJ
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ajfa-407	3	276	university	university	PROPN
ajfa-407	3	277	of	of	ADP
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ajfa-407	3	280	,	,	PUNCT
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ajfa-407	3	282	professor	professor	PROPN
ajfa-407	3	283	anona	anona	PROPN
ajfa-407	3	284	armstrong	armstrong	PROPN
ajfa-407	3	285	centre	centre	PROPN
ajfa-407	3	286	for	for	ADP
ajfa-407	3	287	international	international	ADJ
ajfa-407	3	288	corporate	corporate	ADJ
ajfa-407	3	289	governance	governance	NOUN
ajfa-407	3	290	research	research	PROPN
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ajfa-407	3	292	university	university	PROPN
ajfa-407	3	293	,	,	PUNCT
ajfa-407	3	294	australia	australia	PROPN
ajfa-407	3	295	dr	dr	PROPN
ajfa-407	3	296	nada	nada	PROPN
ajfa-407	3	297	kulendran	kulendran	PROPN
ajfa-407	3	298	school	school	PROPN
ajfa-407	3	299	of	of	ADP
ajfa-407	3	300	economics	economic	NOUN
ajfa-407	3	301	and	and	CCONJ
ajfa-407	3	302	finance	finance	PROPN
ajfa-407	3	303	victoria	victoria	PROPN
ajfa-407	3	304	university	university	PROPN
ajfa-407	3	305	,	,	PUNCT
ajfa-407	3	306	australia	australia	PROPN
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ajfa-407	3	308	professor	professor	NOUN
ajfa-407	3	309	jane	jane	PROPN
ajfa-407	3	310	bisman	bisman	PROPN
ajfa-407	3	311	school	school	PROPN
ajfa-407	3	312	of	of	ADP
ajfa-407	3	313	accounting	accounting	PROPN
ajfa-407	3	314	charles	charles	PROPN
ajfa-407	3	315	sturt	sturt	PROPN
ajfa-407	3	316	university	university	PROPN
ajfa-407	3	317	,	,	PUNCT
ajfa-407	3	318	australia	australia	PROPN
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ajfa-407	3	320	professor	professor	NOUN
ajfa-407	3	321	seoungpil	seoungpil	PROPN
ajfa-407	3	322	ahn	ahn	PROPN
ajfa-407	3	323	department	department	PROPN
ajfa-407	3	324	of	of	ADP
ajfa-407	3	325	finance	finance	NOUN
ajfa-407	3	326	and	and	CCONJ
ajfa-407	3	327	accounting	account	VERB
ajfa-407	3	328	national	national	PROPN
ajfa-407	3	329	university	university	PROPN
ajfa-407	3	330	of	of	ADP
ajfa-407	3	331	singapore	singapore	PROPN
ajfa-407	3	332	,	,	PUNCT
ajfa-407	3	333	singapore	singapore	PROPN
ajfa-407	3	334	mr	mr	PROPN
ajfa-407	3	335	nigel	nigel	PROPN
ajfa-407	3	336	finch	finch	PROPN
ajfa-407	3	337	discipline	discipline	NOUN
ajfa-407	3	338	of	of	ADP
ajfa-407	3	339	accounting	accounting	PROPN
ajfa-407	3	340	university	university	PROPN
ajfa-407	3	341	of	of	ADP
ajfa-407	3	342	sydney	sydney	PROPN
ajfa-407	3	343	,	,	PUNCT
ajfa-407	3	344	australia	australia	PROPN
ajfa-407	3	345	assistant	assistant	NOUN
ajfa-407	3	346	professor	professor	PROPN
ajfa-407	3	347	juichin	juichin	PROPN
ajfa-407	3	348	chan	chan	PROPN
ajfa-407	3	349	department	department	PROPN
ajfa-407	3	350	of	of	ADP
ajfa-407	3	351	accounting	accounting	PROPN
ajfa-407	3	352	howard	howard	PROPN
ajfa-407	3	353	university	university	PROPN
ajfa-407	3	354	,	,	PUNCT
ajfa-407	3	355	usa	usa	PROPN
ajfa-407	3	356	dr	dr	PROPN
ajfa-407	3	357	bhagaban	bhagaban	PROPN
ajfa-407	3	358	das	das	PROPN
ajfa-407	3	359	postgraduate	postgraduate	PROPN
ajfa-407	3	360	department	department	PROPN
ajfa-407	3	361	of	of	ADP
ajfa-407	3	362	business	business	NOUN
ajfa-407	3	363	management	management	PROPN
ajfa-407	3	364	fakir	fakir	PROPN
ajfa-407	3	365	mohan	mohan	PROPN
ajfa-407	3	366	university	university	PROPN
ajfa-407	3	367	,	,	PUNCT
ajfa-407	3	368	india	india	PROPN
ajfa-407	3	369	dr	dr	PROPN
ajfa-407	3	370	mehdi	mehdi	PROPN
ajfa-407	3	371	sadeghi	sadeghi	PROPN
ajfa-407	3	372	department	department	PROPN
ajfa-407	3	373	of	of	ADP
ajfa-407	3	374	accounting	accounting	PROPN
ajfa-407	3	375	&	&	CCONJ
ajfa-407	3	376	finance	finance	PROPN
ajfa-407	3	377	macquarie	macquarie	PROPN
ajfa-407	3	378	university	university	PROPN
ajfa-407	3	379	,	,	PUNCT
ajfa-407	3	380	australia	australia	PROPN
ajfa-407	3	381	professor	professor	PROPN
ajfa-407	3	382	huey	huey	PROPN
ajfa-407	3	383	-	-	PUNCT
ajfa-407	3	384	lian	lian	PROPN
ajfa-407	3	385	sun	sun	PROPN
ajfa-407	3	386	school	school	NOUN
ajfa-407	3	387	of	of	ADP
ajfa-407	3	388	business	business	PROPN
ajfa-407	3	389	&	&	CCONJ
ajfa-407	3	390	management	management	PROPN
ajfa-407	4	1	morgan	morgan	PROPN
ajfa-407	4	2	state	state	PROPN
ajfa-407	4	3	university	university	PROPN
ajfa-407	4	4	,	,	PUNCT
ajfa-407	4	5	usa	usa	PROPN
