id	sid	eid	entity	type
ajssms-487	1	1	asian journal of social sciences	ORG
ajssms-487	1	2	2313-7401	CARDINAL
ajssms-487	2	1	3	CARDINAL
ajssms-487	2	2	3	CARDINAL
ajssms-487	2	3	191-197	CARDINAL
ajssms-487	2	4	2016	CARDINAL
ajssms-487	2	5	191	CARDINAL
ajssms-487	2	6	jordan dhiaa shamki1 hasan mohammed bamahros2 1	PERSON
ajssms-487	2	7	financial sciences department	ORG
ajssms-487	2	8	al zahra college	ORG
ajssms-487	2	9	oman 2 school	ORG
ajssms-487	2	10	university utara malaysia	ORG
ajssms-487	2	11	kedah	GPE
ajssms-487	2	12	malaysia	GPE
ajssms-487	2	13	university of aden	ORG
ajssms-487	2	14	three	CARDINAL
ajssms-487	2	15	three months	DATE
ajssms-487	2	16	jordanian	NORP
ajssms-487	2	17	2004-2013	DATE
ajssms-487	3	1	three	CARDINAL
ajssms-487	5	1	three	CARDINAL
ajssms-487	6	1	three	CARDINAL
ajssms-487	9	1	jordan	GPE
ajssms-487	9	2	one	CARDINAL
ajssms-487	10	1	jordan	GPE
ajssms-487	11	1	shamki	ORG
ajssms-487	11	2	hasan mohammed bamahros	PERSON
ajssms-487	11	3	2016	DATE
ajssms-487	12	1	jordan	GPE
ajssms-487	13	1	asian	NORP
ajssms-487	13	2	social sciences	ORG
ajssms-487	13	3	3(3	CARDINAL
ajssms-487	13	4	191-197	CARDINAL
ajssms-487	14	1	10.20448/journal.500/2016.3.3/500.3.191.197	PERCENT
ajssms-487	14	2	2313-7401	CARDINAL
ajssms-487	14	3	2518-0096	CARDINAL
ajssms-487	14	4	3.0	CARDINAL
ajssms-487	19	1	4	CARDINAL
ajssms-487	19	2	14 march 2016/	DATE
ajssms-487	19	3	18	CARDINAL
ajssms-487	19	4	21	CARDINAL
ajssms-487	19	5	2016	DATE
ajssms-487	19	6	asian	NORP
ajssms-487	19	7	journal publishing	ORG
ajssms-487	19	8	http://creativecommons.org/licenses/by/3.0/ http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	ORG
ajssms-487	19	9	shamki https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393 http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197 http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	PERSON
ajssms-487	19	10	shamki https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393 http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197 http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	PERSON
ajssms-487	19	11	shamki https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393 http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197 http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	PERSON
ajssms-487	19	12	shamki https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393 http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197 http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	PERSON
ajssms-487	19	13	shamki https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393 http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197 asian	PERSON
ajssms-487	19	14	social sciences	ORG
ajssms-487	19	15	2016	DATE
ajssms-487	19	16	3(3	CARDINAL
ajssms-487	19	17	191	CARDINAL
ajssms-487	27	1	jordan	GPE
ajssms-487	27	2	jordanian	NORP
ajssms-487	27	3	three	CARDINAL
ajssms-487	28	1	three	CARDINAL
ajssms-487	29	1	jordan	GPE
ajssms-487	31	1	2	CARDINAL
ajssms-487	31	2	owusu-ansah	ORG
ajssms-487	31	3	1998	DATE
ajssms-487	32	1	2008	DATE
ajssms-487	33	1	2001	DATE
ajssms-487	33	2	2008	DATE
ajssms-487	33	3	bryant	ORG
ajssms-487	33	4	2000	DATE
ajssms-487	33	5	glaum	ORG
ajssms-487	33	6	2003	DATE
ajssms-487	36	1	1995	DATE
ajssms-487	37	1	bartram	PERSON
ajssms-487	37	2	2007	DATE
ajssms-487	38	1	malaysian	NORP
ajssms-487	38	2	wan-hussin	PERSON
ajssms-487	38	3	2015a;2015b	CARDINAL
ajssms-487	39	1	harris et al.	PERSON
ajssms-487	39	2	1994	DATE
ajssms-487	39	3	vardavaki	ORG
ajssms-487	39	4	2007	DATE
ajssms-487	39	5	gee-jung	PERSON
ajssms-487	39	6	2009	DATE
ajssms-487	39	7	1999	DATE
ajssms-487	39	8	shamki	ORG
ajssms-487	39	9	abdul rahman	PERSON
ajssms-487	39	10	2011	DATE
ajssms-487	40	1	harris et al.	PERSON
ajssms-487	40	2	1994	DATE
ajssms-487	40	3	1999	DATE
ajssms-487	40	4	dastgir	ORG
ajssms-487	40	5	2008	DATE
ajssms-487	40	6	2009	DATE
ajssms-487	40	7	shamki	ORG
ajssms-487	40	8	abdul rahman	PERSON
ajssms-487	40	9	2011	DATE
ajssms-487	40	10	amir	PERSON
ajssms-487	40	11	bao, 2001	ORG
ajssms-487	41	1	2010	DATE
ajssms-487	42	1	abayadeera	PERSON
ajssms-487	42	2	2010	DATE
ajssms-487	42	3	australian	NORP
ajssms-487	43	1	91	CARDINAL
ajssms-487	45	1	jordan	GPE
ajssms-487	51	1	american accounting association	ORG
ajssms-487	51	2	1964	DATE
ajssms-487	51	3	holmes	PERSON
ajssms-487	51	4	stevens	PERSON
ajssms-487	51	5	2004	DATE
ajssms-487	51	6	2009	DATE
ajssms-487	52	1	1964	DATE
ajssms-487	57	1	2009	DATE
ajssms-487	59	1	amman stock exchange	ORG
ajssms-487	59	2	ase	ORG
ajssms-487	59	3	jordanian	NORP
ajssms-487	59	4	1	CARDINAL
ajssms-487	61	1	1964	DATE
ajssms-487	62	1	asian	NORP
ajssms-487	62	2	social sciences	ORG
ajssms-487	62	3	2016	DATE
ajssms-487	62	4	3(3	CARDINAL
ajssms-487	62	5	191	CARDINAL
ajssms-487	66	1	ase	ORG
ajssms-487	66	2		CARDINAL
ajssms-487	66	3		CARDINAL
ajssms-487	66	4		CARDINAL
ajssms-487	66	5		CARDINAL
ajssms-487	66	6		CARDINAL
ajssms-487	66	7		CARDINAL
ajssms-487	66	8		CARDINAL
ajssms-487	66	9		CARDINAL
ajssms-487	66	10		CARDINAL
ajssms-487	66	11		CARDINAL
ajssms-487	66	12		CARDINAL
ajssms-487	66	13		CARDINAL
ajssms-487	66	14		CARDINAL
ajssms-487	66	15		CARDINAL
ajssms-487	66	16		CARDINAL
ajssms-487	66	17		CARDINAL
ajssms-487	66	18		CARDINAL
ajssms-487	66	19		CARDINAL
ajssms-487	66	20		CARDINAL
ajssms-487	66	21	jordan securities commission	ORG
ajssms-487	66	22	2014	DATE
ajssms-487	68	1	2013	DATE
ajssms-487	68	2	abdul rahman	PERSON
ajssms-487	68	3	2013	DATE
ajssms-487	69	1	three	CARDINAL
ajssms-487	69	2	three	CARDINAL
ajssms-487	69	3	1	CARDINAL
ajssms-487	71	1	3	CARDINAL
ajssms-487	71	2	jordanian	NORP
ajssms-487	71	3	jordanian	NORP
ajssms-487	72	1	jordan	GPE
ajssms-487	72	2	jordan central bank	ORG
ajssms-487	72	3	2013	DATE
ajssms-487	73	1	ase	ORG
ajssms-487	74	1	ase	ORG
ajssms-487	74	2	2004-2013	DATE
ajssms-487	75	1	million jordanian dinars	MONEY
ajssms-487	76	1	13033.8	CARDINAL
ajssms-487	76	2	18233.5	CARDINAL
ajssms-487	76	3	between 3793.2 and 3027.3	CARDINAL
ajssms-487	76	4	daily	DATE
ajssms-487	76	5	between 15.4	CARDINAL
ajssms-487	76	6	12.4	CARDINAL
ajssms-487	76	7	1178.1	CARDINAL
ajssms-487	76	8	1074.4	CARDINAL
ajssms-487	76	9	192	CARDINAL
ajssms-487	76	10	240	CARDINAL
ajssms-487	76	11	2014	DATE
ajssms-487	77	1	ase services	ORG
ajssms-487	77	2	2	CARDINAL
ajssms-487	77	3	2	CARDINAL
ajssms-487	77	4	annual	DATE
ajssms-487	77	5	ase	ORG
ajssms-487	77	6	2	CARDINAL
ajssms-487	77	7	32	CARDINAL
ajssms-487	77	8	ase	ORG
ajssms-487	77	9	two years	DATE
ajssms-487	78	1	one-third	CARDINAL
ajssms-487	78	2	jordan	GPE
ajssms-487	78	3	jordanian	NORP
ajssms-487	79	1	35%	PERCENT
ajssms-487	79	2	the 1970s	DATE
ajssms-487	79	3	the last two decades	DATE
ajssms-487	80	1	asian journal of social sciences	ORG
ajssms-487	80	2	2016	DATE
ajssms-487	80	3	3(3	CARDINAL
ajssms-487	80	4	191	CARDINAL
ajssms-487	80	5	ase yrs.	ORG
ajssms-487	81	1	1	CARDINAL
ajssms-487	81	2	srv	ORG
ajssms-487	81	3	srv	PERSON
ajssms-487	81	4	2 %	PERCENT
ajssms-487	81	5	2/1	CARDINAL
ajssms-487	81	6	4 %	PERCENT
ajssms-487	81	7	4/1	CARDINAL
ajssms-487	82	1	6	CARDINAL
ajssms-487	82	2	2+4	DATE
ajssms-487	82	3	6/1	CARDINAL
ajssms-487	82	4	66	CARDINAL
ajssms-487	82	5	150 78	DATE
ajssms-487	82	6	2005	DATE
ajssms-487	82	7	73	CARDINAL
ajssms-487	82	8	87	CARDINAL
ajssms-487	82	9	227	CARDINAL
ajssms-487	82	10	95	CARDINAL
ajssms-487	82	11	183	CARDINAL
ajssms-487	82	12	2007	DATE
ajssms-487	82	13	245	CARDINAL
ajssms-487	82	14	90	CARDINAL
ajssms-487	82	15	200	CARDINAL
ajssms-487	82	16	262	CARDINAL
ajssms-487	82	17	121	CARDINAL
ajssms-487	82	18	46	CARDINAL
ajssms-487	82	19	37	CARDINAL
ajssms-487	82	20	217	CARDINAL
ajssms-487	82	21	2009	DATE
ajssms-487	82	22	272	CARDINAL
ajssms-487	82	23	129	CARDINAL
ajssms-487	82	24	95	CARDINAL
ajssms-487	82	25	224	CARDINAL
ajssms-487	82	26	2010	DATE
ajssms-487	82	27	277	CARDINAL
ajssms-487	82	28	133	CARDINAL
ajssms-487	82	29	35	CARDINAL
ajssms-487	82	30	229	CARDINAL
ajssms-487	82	31	2011	DATE
ajssms-487	82	32	247	CARDINAL
ajssms-487	82	33	118	CARDINAL
ajssms-487	82	34	2012	DATE
ajssms-487	82	35	243	CARDINAL
ajssms-487	82	36	115	CARDINAL
ajssms-487	82	37	69	CARDINAL
ajssms-487	82	38	184	CARDINAL
ajssms-487	82	39	114	CARDINAL
ajssms-487	82	40	182	CARDINAL
ajssms-487	82	41	76	CARDINAL
ajssms-487	82	42	annual	DATE
ajssms-487	82	43	ase	ORG
ajssms-487	82	44	2004 to 2013	DATE
ajssms-487	84	1	2009	DATE
ajssms-487	85	1	4	CARDINAL
ajssms-487	85	2	three	CARDINAL
ajssms-487	86	1	jordan	GPE
ajssms-487	86	2	2	CARDINAL
ajssms-487	86	3	amman stocks exchange	ORG
ajssms-487	86	4	ase	ORG
ajssms-487	86	5	2010	DATE
ajssms-487	89	1	three months	DATE
ajssms-487	92	1	1999	DATE
ajssms-487	92	2	1999	DATE
ajssms-487	92	3	shamki	ORG
ajssms-487	92	4	abdul rahman	PERSON
ajssms-487	92	5	2013	DATE
ajssms-487	93	1	1	CARDINAL
ajssms-487	93	2	2	CARDINAL
ajssms-487	93	3	3	CARDINAL
ajssms-487	93	4	1999	DATE
ajssms-487	93	5	1999	DATE
ajssms-487	93	6	bao	ORG
ajssms-487	93	7	2001	DATE
ajssms-487	93	8	2007	DATE
ajssms-487	93	9	dastgir	ORG
ajssms-487	93	10	2008	DATE
ajssms-487	93	11	2009	DATE
ajssms-487	93	12	shamki	ORG
ajssms-487	93	13	abdul rahman	PERSON
ajssms-487	93	14	2011	DATE
ajssms-487	93	15	shamki	ORG
ajssms-487	93	16	2013	DATE
ajssms-487	93	17	shamki	ORG
ajssms-487	93	18	abdul rahman	PERSON
ajssms-487	93	19	2013	DATE
ajssms-487	94	1	first	ORDINAL
ajssms-487	94	2	second	ORDINAL
ajssms-487	96	1	2010	DATE
ajssms-487	97	1	three	CARDINAL
ajssms-487	97	2	+ μ2	DATE
ajssms-487	98	1	1a	CARDINAL
ajssms-487	99	1	+ μ2	DATE
ajssms-487	100	1	1b	CARDINAL
ajssms-487	101	1	+ μ2	DATE
ajssms-487	101	2	2a	CARDINAL
ajssms-487	102	1	+ μ2	DATE
ajssms-487	102	2	2b	CARDINAL
ajssms-487	102	3	+ μ1	DATE
ajssms-487	102	4	+ μ2	DATE
ajssms-487	102	5	3a	CARDINAL
ajssms-487	102	6	+ μ1	DATE
ajssms-487	102	7	+ μ2	DATE
ajssms-487	102	8	3b	CARDINAL
ajssms-487	102	9	a year	DATE
ajssms-487	102	10	annual	DATE
ajssms-487	102	11	annual	DATE
ajssms-487	102	12	three-month	DATE
ajssms-487	102	13	year-end	DATE
ajssms-487	103	1	1	CARDINAL
ajssms-487	103	2	0	CARDINAL
ajssms-487	108	1	asian journal of social sciences	ORG
ajssms-487	108	2	2016	DATE
ajssms-487	108	3	3(3	CARDINAL
ajssms-487	108	4	191	CARDINAL
ajssms-487	111	1	μ2	DATE
ajssms-487	111	2	+ μ3	CARDINAL
ajssms-487	111	3	μ6 + μ7	PRODUCT
ajssms-487	112	1	0	CARDINAL
ajssms-487	112	2	μ7	CARDINAL
ajssms-487	112	3	0	CARDINAL
ajssms-487	113	1	three	CARDINAL
ajssms-487	115	1	2010	DATE
ajssms-487	115	2	shamki	ORG
ajssms-487	115	3	2013	DATE
ajssms-487	115	4	abdul rahman	PERSON
ajssms-487	115	5	2013	DATE
ajssms-487	116	1	5	CARDINAL
ajssms-487	116	2	ase	ORG
ajssms-487	116	3	ase	ORG
ajssms-487	116	4	2004	DATE
ajssms-487	117	1	annual	DATE
ajssms-487	117	2	ase	ORG
ajssms-487	117	3	the years from 2004 to 2013	DATE
ajssms-487	119	1	87	CARDINAL
ajssms-487	119	2	38	CARDINAL
ajssms-487	119	3	49	CARDINAL
ajssms-487	119	4	ten years	DATE
ajssms-487	119	5	7830	CARDINAL
ajssms-487	119	6	87	CARDINAL
ajssms-487	119	7	9	CARDINAL
ajssms-487	119	8	10 years	DATE
ajssms-487	121	1	3	CARDINAL
ajssms-487	122	1	± 2	DATE
ajssms-487	123	1	descriptive statistics panel	ORG
ajssms-487	123	2	atmp e bv	PERSON
ajssms-487	123	3	870 870 870	QUANTITY
ajssms-487	123	4	0	CARDINAL
ajssms-487	124	1	273	CARDINAL
ajssms-487	124	2	317	CARDINAL
ajssms-487	124	3	.33713 .35824	PERSON
ajssms-487	126	1	.352	CARDINAL
ajssms-487	127	1	-1.147 kurtosis	PERSON
ajssms-487	127	2	.667	CARDINAL
ajssms-487	127	3	3.143	CARDINAL
ajssms-487	127	4	1.45	CARDINAL
ajssms-487	127	5	1.05	CARDINAL
ajssms-487	127	6	.78	GPE
ajssms-487	127	7	siz lvg n	PERSON
ajssms-487	127	8	870 870 870	QUANTITY
ajssms-487	127	9	0	CARDINAL
ajssms-487	129	1	.311	CARDINAL
ajssms-487	129	2	.212	CARDINAL
ajssms-487	129	3	0 5.83 .00	MONEY
ajssms-487	129	4	1 8.81	CARDINAL
ajssms-487	130	1	4	CARDINAL
ajssms-487	130	2	three	CARDINAL
ajssms-487	131	1	μ2	DATE
ajssms-487	131	2	0.01	CARDINAL
ajssms-487	133	1	0.53	CARDINAL
ajssms-487	133	2	0.72	CARDINAL
ajssms-487	133	3	μ2 + μ3	DATE
ajssms-487	134	1	abayadeera	PERSON
ajssms-487	134	2	2010	DATE
ajssms-487	135	1	three months	DATE
ajssms-487	136	1	2010	DATE
ajssms-487	137	1	harris et al.	PERSON
ajssms-487	137	2	1994	DATE
ajssms-487	137	3	1999	DATE
ajssms-487	137	4	1999	DATE
ajssms-487	137	5	bao	ORG
ajssms-487	137	6	2001	DATE
ajssms-487	137	7	2007	DATE
ajssms-487	137	8	dastgir	ORG
ajssms-487	137	9	2008	DATE
ajssms-487	138	1	three	CARDINAL
ajssms-487	139	1	three months	DATE
ajssms-487	139	2	0.59	CARDINAL
ajssms-487	139	3	0.86	CARDINAL
ajssms-487	139	4	0.60	CARDINAL
ajssms-487	139	5	0.88	CARDINAL
ajssms-487	139	6	0.56 to 0.85	CARDINAL
ajssms-487	140	1	asian	NORP
ajssms-487	140	2	social sciences	ORG
ajssms-487	140	3	2016	DATE
ajssms-487	140	4	3(3	CARDINAL
ajssms-487	140	5	191	CARDINAL
ajssms-487	140	6	+ μ2	DATE
ajssms-487	141	1	+ μ2	DATE
ajssms-487	143	1	0.15 1.45 0.09 0.71 0.21 1.45	QUANTITY
ajssms-487	143	2	μ2	DATE
ajssms-487	143	3	0.49 11.12	CARDINAL
ajssms-487	143	4	0.44 10.30	CARDINAL
ajssms-487	143	5	0.53 12.19	CARDINAL
ajssms-487	143	6	0.50	CARDINAL
ajssms-487	143	7	11.43	MONEY
ajssms-487	143	8	0.36 7.63	CARDINAL
ajssms-487	143	9	0.31 6.52	CARDINAL
ajssms-487	143	10	0.13 1.39 0.14	MONEY
ajssms-487	143	11	0.19 1.82	CARDINAL
ajssms-487	143	12	0.19 1.94	CARDINAL
ajssms-487	143	13	0.59 15.76	CARDINAL
ajssms-487	143	14	0.61 15.21	CARDINAL
ajssms-487	143	15	0.60 15.95	CARDINAL
ajssms-487	143	16	0.61 15.51	CARDINAL
ajssms-487	143	17	0.56 14.37	CARDINAL
ajssms-487	143	18	0.55 13.57	CARDINAL
ajssms-487	143	19	0.27 3.05	CARDINAL
ajssms-487	143	20	0.24 2.87	CARDINAL
ajssms-487	143	21	0.28 3.04	CARDINAL
ajssms-487	143	22	0.24 2.89	CARDINAL
ajssms-487	143	23	0.29 3.23	CARDINAL
ajssms-487	143	24	0.28 3.28	CARDINAL
ajssms-487	143	25	0.23 4.92	CARDINAL
ajssms-487	143	26	0.22 4.89	CARDINAL
ajssms-487	143	27	0.24 5.73	CARDINAL
ajssms-487	143	28	0.28 5.99	CARDINAL
ajssms-487	143	29	0.23 4.74	CARDINAL
ajssms-487	143	30	0.22 4.89	CARDINAL
ajssms-487	143	31	0.02 0.39 0.05	MONEY
ajssms-487	143	32	1.47	CARDINAL
ajssms-487	143	33	0.08 1.61 0.04	MONEY
ajssms-487	143	34	3.42	CARDINAL
ajssms-487	143	35	0.07 1.43 0.06 1.27 0.03 0.51 adj	QUANTITY
ajssms-487	144	1	2 0.63 0.64 0.65 0.66 0.63 0.65	QUANTITY
ajssms-487	144	2	44.91	CARDINAL
ajssms-487	144	3	41.83	CARDINAL
ajssms-487	144	4	44.74	CARDINAL
ajssms-487	144	5	40.89	CARDINAL
ajssms-487	144	6	42.02	CARDINAL
ajssms-487	144	7	41.13	CARDINAL
ajssms-487	144	8	10%	PERCENT
ajssms-487	144	9	5% and 1%	PERCENT
ajssms-487	146	1	2010	DATE
ajssms-487	146	2	1999	DATE
ajssms-487	146	3	dastgir	ORG
ajssms-487	146	4	2008	DATE
ajssms-487	146	5	2009	DATE
ajssms-487	146	6	amir	PERSON
ajssms-487	147	1	three	CARDINAL
ajssms-487	147	2	μ7	ORG
ajssms-487	147	3	three	CARDINAL
ajssms-487	148	1	2009	DATE
ajssms-487	150	1	jordanian	NORP
ajssms-487	150	2	1999	DATE
ajssms-487	152	1	1995	DATE
ajssms-487	154	1	4	CARDINAL
ajssms-487	155	1	two	CARDINAL
ajssms-487	156	1	three	CARDINAL
ajssms-487	158	1	4	CARDINAL
ajssms-487	160	1	6	CARDINAL
ajssms-487	160	2	three	CARDINAL
ajssms-487	163	1	three	CARDINAL
ajssms-487	164	1	three	CARDINAL
ajssms-487	168	1	jordan	GPE
ajssms-487	168	2	us	GPE
ajssms-487	168	3	uk	GPE
ajssms-487	172	1	jordan	GPE
ajssms-487	172	2	one	CARDINAL
ajssms-487	173	1	three	CARDINAL
ajssms-487	173	2	asian	NORP
ajssms-487	173	3	social sciences	ORG
ajssms-487	173	4	2016	DATE
ajssms-487	173	5	3(3	CARDINAL
ajssms-487	173	6	191	CARDINAL
ajssms-487	179	1	n.	PERSON
ajssms-487	179	2	2010	DATE
ajssms-487	180	1	australia	GPE
ajssms-487	181	1	phd thesis	PERSON
ajssms-487	182	1	victoria university	ORG
ajssms-487	183	1	melbourne	GPE
ajssms-487	183	2	australia	GPE
ajssms-487	184	1	m., m. ali	PERSON
ajssms-487	184	2	o. marashdeh	PERSON
ajssms-487	184	3	2009	DATE
ajssms-487	185	1	jordan	GPE
ajssms-487	186	1	international journal of accounting	ORG
ajssms-487	186	2	163186	DATE
ajssms-487	187	1	american accounting association	ORG
ajssms-487	187	2	1964	DATE
ajssms-487	188	1	1965	DATE
ajssms-487	190	1	40(2	DATE
ajssms-487	190	2	358	CARDINAL
ajssms-487	191	1	amir	PERSON
ajssms-487	191	2	b. lev, 1996	PERSON
ajssms-487	193	1	22(1-3	DATE
ajssms-487	193	2	3-30	DATE
ajssms-487	194	1	amman stocks exchange	ORG
ajssms-487	194	2	ase	ORG
ajssms-487	194	3	2010	DATE
ajssms-487	195	1	annual	DATE
ajssms-487	195	2	2000-2013	DATE
ajssms-487	196	1	bamahros	PERSON
ajssms-487	196	2	h.m.	GPE
ajssms-487	196	3	wan-hussin	PERSON
ajssms-487	196	4	2015a	DATE
ajssms-487	197	1	malaysia	GPE
ajssms-487	198	1	asian academy of management journal of accounting	ORG
ajssms-487	198	2	145	CARDINAL
ajssms-487	199	1	bamahros	PERSON
ajssms-487	199	2	h.m.	GPE
ajssms-487	199	3	wan-hussin	PERSON
ajssms-487	199	4	2015b	DATE
ajssms-487	200	1	malaysia	GPE
ajssms-487	201	1	21(6	CARDINAL
ajssms-487	201	2	2003-2006	DATE
ajssms-487	202	1	b.h.	GPE
ajssms-487	202	2	d.h. bao	PERSON
ajssms-487	202	3	2001	DATE
ajssms-487	203	1	the taiwan stock exchange	ORG
ajssms-487	204	1	14	CARDINAL
ajssms-487	204	2	101	CARDINAL
ajssms-487	205	1	bartram	ORG
ajssms-487	205	2	m., 2007	PERSON
ajssms-487	207	1	13(5	CARDINAL
ajssms-487	207	2	981	CARDINAL
ajssms-487	207	3	dastgir	NORP
ajssms-487	207	4	m. and s.a. velashani	PERSON
ajssms-487	207	5	2008	DATE
ajssms-487	209	1	european journal of economics	ORG
ajssms-487	209	2	12(1	CARDINAL
ajssms-487	209	3	123	CARDINAL
ajssms-487	210	1	r.a.	PERSON
ajssms-487	210	2	s.s. sridhar	ORG
ajssms-487	210	3	1995	DATE
ajssms-487	212	1	journal of accounting research	ORG
ajssms-487	212	2	33(1	CARDINAL
ajssms-487	212	3	157	CARDINAL
ajssms-487	213	1	g. waymire	PERSON
ajssms-487	213	2	1999	DATE
ajssms-487	214	1	nyse	ORG
ajssms-487	214	2	1927–1993	CARDINAL
ajssms-487	214	3	journal of accounting research	ORG
ajssms-487	214	4	293	CARDINAL
ajssms-487	215	1	francis	PERSON
ajssms-487	215	2	j. and k. schipper	PERSON
ajssms-487	215	3	1999	DATE
ajssms-487	217	1	319	CARDINAL
ajssms-487	218	1	e. cooper	PERSON
ajssms-487	218	2	j. sweeting	PERSON
ajssms-487	218	3	2008	DATE
ajssms-487	219	1	australian	NORP
ajssms-487	220	1	australian	NORP
ajssms-487	220	2	18(3	DATE
ajssms-487	220	3	257	CARDINAL
ajssms-487	221	1	2009	DATE
ajssms-487	222	1	korea	GPE
ajssms-487	223	1	international journal of business and management	ORG
ajssms-487	223	2	4(10	CARDINAL
ajssms-487	223	3	28	CARDINAL
ajssms-487	224	1	glaum	PERSON
ajssms-487	224	2	m.	PERSON
ajssms-487	224	3	d. street	PERSON
ajssms-487	224	4	2003	DATE
ajssms-487	225	1	germany	GPE
ajssms-487	225	2	gaap	ORG
ajssms-487	226	1	journal of international financial management	ORG
ajssms-487	226	2	14(1	CARDINAL
ajssms-487	226	3	64	CARDINAL
ajssms-487	227	1	harris	ORG
ajssms-487	227	2	t.s.	GPE
ajssms-487	227	3	m. lang	PERSON
ajssms-487	227	4	h.p. mőller	ORG
ajssms-487	227	5	1994	DATE
ajssms-487	228	1	german	NORP
ajssms-487	229	1	journal of accounting research	ORG
ajssms-487	229	2	32(2	CARDINAL
ajssms-487	229	3	187	CARDINAL
ajssms-487	230	1	holmes	PERSON
ajssms-487	230	2	j.j. stevens	PERSON
ajssms-487	230	3	2004	DATE
ajssms-487	231	1	north america	LOC
ajssms-487	232	1	4(4	PRODUCT
ajssms-487	232	2	2797-2843	CARDINAL
ajssms-487	233	1	jordan central bank	ORG
ajssms-487	233	2	2013	DATE
ajssms-487	234	1	jordanian	NORP
ajssms-487	236	1	december 15, 2013	DATE
ajssms-487	237	1	jordan securities commission	ORG
ajssms-487	237	2	2014	DATE
ajssms-487	238	1	annual	DATE
ajssms-487	238	2	2004-2013	DATE
ajssms-487	239	1	2009	DATE
ajssms-487	240	1	uk standard industrial classification	ORG
ajssms-487	240	2	2007	DATE
ajssms-487	240	3	2007	DATE
ajssms-487	241	1	uk	GPE
ajssms-487	241	2	palgrave macmillan	PERSON
ajssms-487	242	1	owusu-ansah	ORG
ajssms-487	242	2	s.	GPE
ajssms-487	242	3	1998	DATE
ajssms-487	243	1	zimbabwe	GPE
ajssms-487	244	1	international journal of accounting	ORG
ajssms-487	244	2	33(5	CARDINAL
ajssms-487	244	3	605	CARDINAL
ajssms-487	245	1	shamki	GPE
ajssms-487	245	2	d.	NORP
ajssms-487	245	3	2013	DATE
ajssms-487	246	1	jordan	GPE
ajssms-487	247	1	international journal of business and management	ORG
ajssms-487	247	2	8(6	CARDINAL
ajssms-487	247	3	89	CARDINAL
ajssms-487	248	1	shamki	GPE
ajssms-487	248	2	d.	NORP
ajssms-487	248	3	a. abdul rahman	PERSON
ajssms-487	248	4	2011	DATE
ajssms-487	249	1	jordanian	NORP
ajssms-487	250	1	international journal of business and	ORG
ajssms-487	250	2	1(1	CARDINAL
ajssms-487	250	3	123	CARDINAL
ajssms-487	251	1	shamki	ORG
ajssms-487	251	2	d.	NORP
ajssms-487	251	3	a. abdul rahman	PERSON
ajssms-487	251	4	2013	DATE
ajssms-487	253	1	216	CARDINAL
ajssms-487	254	1	d.	NORP
ajssms-487	254	2	s. bryant	PERSON
ajssms-487	254	3	2000	DATE
ajssms-487	255	1	u.s.	GPE
ajssms-487	256	1	35(3	DATE
ajssms-487	256	2	305	CARDINAL
ajssms-487	257	1	d.	NORP
ajssms-487	257	2	s. gray	PERSON
ajssms-487	257	3	2001	DATE
ajssms-487	258	1	observance of international accounting	ORG
ajssms-487	259	1	london	GPE
ajssms-487	259	2	acca	GPE
ajssms-487	259	3	vardavaki, a.	ORG
ajssms-487	259	4	j. mylonakis	PERSON
ajssms-487	259	5	2007	DATE
ajssms-487	261	1	international research journal	ORG
ajssms-487	261	2	7	CARDINAL
ajssms-487	261	3	104	CARDINAL
ajssms-487	262	1	asian	NORP
ajssms-487	262	2	journal publishing group	ORG
ajssms-487	264	1	http://www.cbj.gov.jo/arabic/index.php	CARDINAL