id	sid	eid	entity	type
ajssms-504	1	1	asian journal of social sciences	ORG
ajssms-504	1	2	2313-7401	CARDINAL
ajssms-504	1	3	2518-0096	CARDINAL
ajssms-504	2	1	4	CARDINAL
ajssms-504	2	2	1	CARDINAL
ajssms-504	2	3	1-9	DATE
ajssms-504	2	4	2017	CARDINAL
ajssms-504	2	5	1	CARDINAL
ajssms-504	2	6	nigerian	NORP
ajssms-504	3	1	yusuf alkali3	PERSON
ajssms-504	3	2	1,2	CARDINAL
ajssms-504	3	3	danfodiyo university sokoto	ORG
ajssms-504	3	4	nigeria 3	ORG
ajssms-504	3	5	polytechnic birnin	GPE
ajssms-504	3	6	kebbi kebbi state	PERSON
ajssms-504	3	7	nigeria	GPE
ajssms-504	4	1	nigerian	NORP
ajssms-504	5	1	1995	DATE
ajssms-504	5	2	5-year	DATE
ajssms-504	5	3	129	CARDINAL
ajssms-504	5	4	nigerian	NORP
ajssms-504	7	1	2	CARDINAL
ajssms-504	9	1	1987	DATE
ajssms-504	9	2	two	CARDINAL
ajssms-504	10	1	two	CARDINAL
ajssms-504	11	1	nigeria	GPE
ajssms-504	13	1	jel classification	ORG
ajssms-504	13	2	g10	ORG
ajssms-504	13	3	g14	GPE
ajssms-504	13	4	1	CARDINAL
ajssms-504	13	5	2 2	CARDINAL
ajssms-504	13	6	2 3	DATE
ajssms-504	14	1	4 4	CARDINAL
ajssms-504	15	1	5 5	CARDINAL
ajssms-504	16	1	6 6	CARDINAL
ajssms-504	17	1	7	CARDINAL
ajssms-504	17	2	8	CARDINAL
ajssms-504	17	3	musa yelwa abubakar	ORG
ajssms-504	17	4	nasiru	PERSON
ajssms-504	17	5	muhammad yusuf	PERSON
ajssms-504	17	6	2017	CARDINAL
ajssms-504	18	1	nigerian	NORP
ajssms-504	19	1	asian journal of social sciences	ORG
ajssms-504	19	2	4(1	DATE
ajssms-504	19	3	1-9	DATE
ajssms-504	19	4	10.20448	CARDINAL
ajssms-504	19	5	2313-7401	CARDINAL
ajssms-504	19	6	2518-0096	CARDINAL
ajssms-504	19	7	3.0	CARDINAL
ajssms-504	23	1	24	CARDINAL
ajssms-504	23	2	1 september 2016/	DATE
ajssms-504	23	3	26	CARDINAL
ajssms-504	23	4	september	DATE
ajssms-504	23	5	27	CARDINAL
ajssms-504	23	6	october 2016	DATE
ajssms-504	24	1	asian	NORP
ajssms-504	24	2	journal publishing	ORG
ajssms-504	24	3	http://creativecommons.org/licenses/by/3.0/	ORG
ajssms-504	25	1	https://orcid.org/orcid-search/quick-search?searchquery=musa yelwa	PERSON
ajssms-504	26	1	abubakar	PERSON
ajssms-504	29	1	https://orcid.org/orcid-search/quick-search?searchquery=muhammad yusuf alkali	PERSON
ajssms-504	30	1	https://orcid.org/orcid-search/quick-search?searchquery=musa yelwa abubakar	PERSON
ajssms-504	31	1	https://orcid.org/orcid-search/quick-search?searchquery=muhammad yusuf alkali	PERSON
ajssms-504	32	1	https://orcid.org/orcid-search/quick-search?searchquery=musa yelwa abubakar	PERSON
ajssms-504	33	1	https://orcid.org/orcid-search/quick-search?searchquery=muhammad yusuf alkali	PERSON
ajssms-504	34	1	https://orcid.org/orcid-search/quick-search?searchquery=musa yelwa abubakar	PERSON
ajssms-504	35	1	https://orcid.org/orcid-search/quick-search?searchquery=muhammad yusuf alkali	PERSON
ajssms-504	36	1	https://orcid.org/orcid-search/quick-search?searchquery=musa yelwa abubakar	PERSON
ajssms-504	37	1	https://orcid.org/orcid-search/quick-search?searchquery=muhammad yusuf alkali http://search.crossref.org/?q=10.20448/journal.500/2017.4.1/500.1.1.9	PERSON
ajssms-504	37	2	asian	NORP
ajssms-504	37	3	social sciences	ORG
ajssms-504	37	4	2017	DATE
ajssms-504	37	5	4(1	DATE
ajssms-504	37	6	1	CARDINAL
ajssms-504	38	1	nigeria	GPE
ajssms-504	39	1	1995	DATE
ajssms-504	39	2	nigeria	GPE
ajssms-504	40	1	the world bank	ORG
ajssms-504	40	2	the year 2010	DATE
ajssms-504	41	1	the world bank	ORG
ajssms-504	41	2	nigerian	NORP
ajssms-504	42	1	nigerian	NORP
ajssms-504	42	2	africa	LOC
ajssms-504	43	1	1968	DATE
ajssms-504	44	1	1995	DATE
ajssms-504	45	1	us	GPE
ajssms-504	45	2	1994	DATE
ajssms-504	45	3	barth et al.	PERSON
ajssms-504	45	4	1996	DATE
ajssms-504	45	5	barth et al.	PERSON
ajssms-504	45	6	1999	DATE
ajssms-504	46	1	amir et al.	PERSON
ajssms-504	46	2	1993	DATE
ajssms-504	46	3	collins et al.	PERSON
ajssms-504	46	4	1997	DATE
ajssms-504	46	5	graham et al.	PERSON
ajssms-504	46	6	2000	DATE
ajssms-504	46	7	chen et al.	PERSON
ajssms-504	46	8	2001	DATE
ajssms-504	46	9	kargin	PERSON
ajssms-504	46	10	2013a	DATE
ajssms-504	46	11	othman	GPE
ajssms-504	46	12	2014	DATE
ajssms-504	46	13	2015	DATE
ajssms-504	46	14	păşcan	ORG
ajssms-504	46	15	2015	DATE
ajssms-504	46	16	nigeria	GPE
ajssms-504	46	17	umoren & enang 2015	ORG
ajssms-504	46	18	omokhudu & ibadin	ORG
ajssms-504	46	19	2015	CARDINAL
ajssms-504	46	20	mohammed & lode 2015	ORG
ajssms-504	46	21	muhammad et al	PERSON
ajssms-504	46	22	2015	DATE
ajssms-504	47	1	nigerian	NORP
ajssms-504	47	2	between the year 2009 to 2011	DATE
ajssms-504	47	3	2012 to 2013	DATE
ajssms-504	47	4	2009	DATE
ajssms-504	47	5	the year immediately	DATE
ajssms-504	47	6	2008	DATE
ajssms-504	47	7	the year	DATE
ajssms-504	48	1	africa	LOC
ajssms-504	48	2	nigerian	NORP
ajssms-504	48	3	2013	DATE
ajssms-504	48	4	cia	ORG
ajssms-504	48	5	2013	DATE
ajssms-504	48	6	second	ORDINAL
ajssms-504	48	7	south africa	GPE
ajssms-504	48	8	west african	NORP
ajssms-504	49	1	nigerian	NORP
ajssms-504	49	2	2012	DATE
ajssms-504	49	3	peter	PERSON
ajssms-504	49	4	2013	DATE
ajssms-504	50	1	nigerian	NORP
ajssms-504	50	2	sule et al.	PERSON
ajssms-504	50	3	2015	DATE
ajssms-504	51	1	nigerian	NORP
ajssms-504	52	1	nigerian	NORP
ajssms-504	52	2	jp morgan	ORG
ajssms-504	52	3	the year 2012	DATE
ajssms-504	53	1	nigeria	GPE
ajssms-504	53	2	2013	DATE
ajssms-504	54	1	about usd5.6 billion	MONEY
ajssms-504	54	2	nigerian	NORP
ajssms-504	54	3	peter	PERSON
ajssms-504	54	4	2013	DATE
ajssms-504	55	1	barth et al.	PERSON
ajssms-504	55	2	2001	DATE
ajssms-504	55	3	gordon, 2001	ORG
ajssms-504	55	4	mechelli	ORG
ajssms-504	55	5	2014	DATE
ajssms-504	58	1	two	CARDINAL
ajssms-504	59	1	2009 to 2011	DATE
ajssms-504	59	2	three years	DATE
ajssms-504	59	3	2012	DATE
ajssms-504	59	4	2013(two years	DATE
ajssms-504	60	1	nigeria	GPE
ajssms-504	60	2	2012	DATE
ajssms-504	61	1	2012	DATE
ajssms-504	61	2	nigeria	GPE
ajssms-504	61	3	nigerian	NORP
ajssms-504	61	4	sas	ORG
ajssms-504	62	1	nigeria	GPE
ajssms-504	63	1	one	CARDINAL
ajssms-504	63	2	kadri et al	PERSON
ajssms-504	64	1	2010	DATE
ajssms-504	64	2	malaysia	GPE
ajssms-504	65	1	nigeria	GPE
ajssms-504	66	1	2	CARDINAL
ajssms-504	66	2	barth & beaver	ORG
ajssms-504	66	3	2000	DATE
ajssms-504	67	1	2002	DATE
ajssms-504	67	2	2006	DATE
ajssms-504	67	3	vijitha	PERSON
ajssms-504	67	4	2014	DATE
ajssms-504	68	1	barth et al.	PERSON
ajssms-504	68	2	2001	DATE
ajssms-504	68	3	annual	DATE
ajssms-504	68	4	2009	DATE
ajssms-504	68	5	kargin	PERSON
ajssms-504	68	6	2013b	DATE
ajssms-504	69	1	păşcan	NORP
ajssms-504	69	2	2015	DATE
ajssms-504	71	1	2009	DATE
ajssms-504	72	1	holthausen	PERSON
ajssms-504	72	2	watts	GPE
ajssms-504	72	3	2001	DATE
ajssms-504	73	1	2012	DATE
ajssms-504	74	1	brien	PERSON
ajssms-504	74	2	2005	DATE
ajssms-504	75	1	kommunuri	GPE
ajssms-504	75	2	2008	DATE
ajssms-504	75	3	two	CARDINAL
ajssms-504	76	1	asian journal of social sciences	ORG
ajssms-504	76	2	2017	DATE
ajssms-504	76	3	4(1	DATE
ajssms-504	76	4	1-9 3	TIME
ajssms-504	76	5	1994	DATE
ajssms-504	77	1	two	CARDINAL
ajssms-504	78	1	barth	PERSON
ajssms-504	78	2	1994	DATE
ajssms-504	80	1	ahmed	PERSON
ajssms-504	80	2	carolyn	PERSON
ajssms-504	80	3	1995	DATE
ajssms-504	80	4	barth (	ORG
ajssms-504	80	5	1994	DATE
ajssms-504	82	1	mozes	PERSON
ajssms-504	82	2	2002	DATE
ajssms-504	82	3	119	CARDINAL
ajssms-504	83	1	two	CARDINAL
ajssms-504	84	1	mozes	PERSON
ajssms-504	85	1	barth	PERSON
ajssms-504	85	2	1998	DATE
ajssms-504	85	3	the current year	DATE
ajssms-504	86	1	baboukardos	ORG
ajssms-504	86	2	rimmel	ORG
ajssms-504	86	3	2014	DATE
ajssms-504	87	1	2.1	CARDINAL
ajssms-504	88	1	2015	DATE
ajssms-504	90	1	agostino et al	PERSON
ajssms-504	91	1	2011	DATE
ajssms-504	91	2	european	NORP
ajssms-504	91	3	european	NORP
ajssms-504	92	1	ifrs	GPE
ajssms-504	93	1	palea	ORG
ajssms-504	93	2	2014	DATE
ajssms-504	93	3	italian	NORP
ajssms-504	95	1	italian	NORP
ajssms-504	96	1	malaysia	GPE
ajssms-504	96	2	kwong	GPE
ajssms-504	96	3	2010	DATE
ajssms-504	97	1	investors‟	GPE
ajssms-504	97	2	kadri et al	PERSON
ajssms-504	98	1	2009	DATE
ajssms-504	99	1	kwong	ORG
ajssms-504	99	2	2010	DATE
ajssms-504	99	3	malaysia	GPE
ajssms-504	100	1	prather-kinsey	PERSON
ajssms-504	100	2	2006	DATE
ajssms-504	100	3	two	CARDINAL
ajssms-504	100	4	johannesburg stock exchange	ORG
ajssms-504	100	5	jse	ORG
ajssms-504	100	6	south africa &	ORG
ajssms-504	100	7	mexicana de valores	ORG
ajssms-504	100	8	bmv	ORG
ajssms-504	100	9	mexico	GPE
ajssms-504	101	1	two	CARDINAL
ajssms-504	102	1	jse	FAC
ajssms-504	103	1	khanagha	PERSON
ajssms-504	103	2	2011	DATE
ajssms-504	103	3	two	CARDINAL
ajssms-504	103	4	post-ifrs	ORG
ajssms-504	104	1	two	CARDINAL
ajssms-504	105	1	two	CARDINAL
ajssms-504	106	1	17	CARDINAL
ajssms-504	106	2	2001-2008	DATE
ajssms-504	106	3	136	CARDINAL
ajssms-504	106	4	firm-year	DATE
ajssms-504	106	5	eight years	DATE
ajssms-504	106	6	119	CARDINAL
ajssms-504	106	7	seven years	DATE
ajssms-504	107	1	two	CARDINAL
ajssms-504	108	1	two	CARDINAL
ajssms-504	110	1	francis	PERSON
ajssms-504	110	2	1999	DATE
ajssms-504	111	1	nigeria	GPE
ajssms-504	112	1	mohammed	PERSON
ajssms-504	112	2	lode	GPE
ajssms-504	112	3	2015	CARDINAL
ajssms-504	112	4	nigerian	NORP
ajssms-504	112	5	2009	DATE
ajssms-504	112	6	2013(five years	DATE
ajssms-504	114	1	ibadin	ORG
ajssms-504	114	2	2015	CARDINAL
ajssms-504	114	3	1994	DATE
ajssms-504	114	4	2013(ten years	DATE
ajssms-504	116	1	abdul-baki	PERSON
ajssms-504	116	2	2014	DATE
ajssms-504	116	3	nigerian	NORP
ajssms-504	119	1	nigeria	GPE
ajssms-504	120	1	nigeria	GPE
ajssms-504	121	1	2	CARDINAL
ajssms-504	121	2	2000	DATE
ajssms-504	121	3	graham et al.	PERSON
ajssms-504	121	4	2000	DATE
ajssms-504	122	1	mohammed	PERSON
ajssms-504	122	2	lode	GPE
ajssms-504	122	3	2015	CARDINAL
ajssms-504	122	4	asian	NORP
ajssms-504	122	5	social sciences	ORG
ajssms-504	122	6	2017	DATE
ajssms-504	122	7	4(1	DATE
ajssms-504	122	8	1	CARDINAL
ajssms-504	122	9	nigeria	GPE
ajssms-504	122	10	2	CARDINAL
ajssms-504	123	1	2	CARDINAL
ajssms-504	123	2	1	CARDINAL
ajssms-504	123	3	1987	DATE
ajssms-504	123	4	2	CARDINAL
ajssms-504	124	1	3	CARDINAL
ajssms-504	124	2	3.1	CARDINAL
ajssms-504	126	1	2009 to 2013	DATE
ajssms-504	126	2	nigerian	NORP
ajssms-504	127	1	two	CARDINAL
ajssms-504	127	2	2011	DATE
ajssms-504	127	3	2012-2013	DATE
ajssms-504	128	1	two	CARDINAL
ajssms-504	128	2	first	ORDINAL
ajssms-504	128	3	thomson reuters datastream	ORG
ajssms-504	128	4	secondly	ORDINAL
ajssms-504	129	1	nigeria	GPE
ajssms-504	129	2	nigerian	NORP
ajssms-504	130	1	1	CARDINAL
ajssms-504	131	1	first	ORDINAL
ajssms-504	131	2	1	CARDINAL
ajssms-504	131	3	126	CARDINAL
ajssms-504	132	1	second	ORDINAL
ajssms-504	132	2	2	CARDINAL
ajssms-504	132	3	630	CARDINAL
ajssms-504	132	4	378	CARDINAL
ajssms-504	132	5	273-year	DATE
ajssms-504	133	1	third	ORDINAL
ajssms-504	133	2	3	CARDINAL
ajssms-504	133	3	70	CARDINAL
ajssms-504	134	1	fourth	ORDINAL
ajssms-504	134	2	4	CARDINAL
ajssms-504	134	3	350	CARDINAL
ajssms-504	134	4	210	CARDINAL
ajssms-504	134	5	140	CARDINAL
ajssms-504	135	1	fifth	ORDINAL
ajssms-504	135	2	5	CARDINAL
ajssms-504	135	3	56	CARDINAL
ajssms-504	135	4	ifrs	GPE
ajssms-504	136	1	six	CARDINAL
ajssms-504	136	2	6	CARDINAL
ajssms-504	136	3	280	CARDINAL
ajssms-504	136	4	16	DATE
ajssms-504	136	5	112	CARDINAL
ajssms-504	137	1	2009-2013	DATE
ajssms-504	137	2	column1	GPE
ajssms-504	137	3	column2 observ	ORG
ajssms-504	137	4	3	CARDINAL
ajssms-504	137	5	4	CARDINAL
ajssms-504	137	6	observ	ORG
ajssms-504	137	7	5	CARDINAL
ajssms-504	137	8	6	CARDINAL
ajssms-504	137	9	2009-2013 2009-2013	DATE
ajssms-504	137	10	630	CARDINAL
ajssms-504	137	11	280	CARDINAL
ajssms-504	137	12	2009-2011	DATE
ajssms-504	137	13	168	CARDINAL
ajssms-504	137	14	2010	DATE
ajssms-504	137	15	126 378	CARDINAL
ajssms-504	137	16	post-ifrs	EVENT
ajssms-504	137	17	2012-2013	DATE
ajssms-504	137	18	2012	DATE
ajssms-504	137	19	126	CARDINAL
ajssms-504	137	20	252	CARDINAL
ajssms-504	137	21	140	CARDINAL
ajssms-504	137	22	126	CARDINAL
ajssms-504	137	23	252	CARDINAL
ajssms-504	137	24	2013 3.2	DATE
ajssms-504	138	1	liu et al.	PERSON
ajssms-504	138	2	2012	DATE
ajssms-504	139	1	lang et al	PERSON
ajssms-504	140	1	2006	DATE
ajssms-504	141	1	three	CARDINAL
ajssms-504	141	2	3) months	DATE
ajssms-504	141	3	the end of fiscal year	DATE
ajssms-504	142	1	two	CARDINAL
ajssms-504	142	2	2	CARDINAL
ajssms-504	142	3	1a	CARDINAL
ajssms-504	142	4	1995	DATE
ajssms-504	143	1	chen et al.	PERSON
ajssms-504	143	2	2001	DATE
ajssms-504	144	1	kothari	PERSON
ajssms-504	144	2	1995	DATE
ajssms-504	145	1	2	CARDINAL
ajssms-504	145	2	two	CARDINAL
ajssms-504	145	3	2	CARDINAL
ajssms-504	145	4	1987	DATE
ajssms-504	146	1	1	CARDINAL
ajssms-504	146	2	1995	DATE
ajssms-504	147	1	two	CARDINAL
ajssms-504	147	2	1987	DATE
ajssms-504	148	1	1a	CARDINAL
ajssms-504	148	2	1b	CARDINAL
ajssms-504	148	3	1h 1i	DATE
ajssms-504	149	1	the end of year	DATE
ajssms-504	149	2	the end of year	DATE
ajssms-504	149	3	the end of year	DATE
ajssms-504	149	4	the end of year	DATE
ajssms-504	149	5	„4	PRODUCT
ajssms-504	149	6	0‟	CARDINAL
ajssms-504	150	1	1	CARDINAL
ajssms-504	150	2	r2 2	ORG
ajssms-504	150	3	1987	DATE
ajssms-504	151	1	√ asian	CARDINAL
ajssms-504	151	2	social sciences	ORG
ajssms-504	151	3	2017	DATE
ajssms-504	151	4	4(1	DATE
ajssms-504	151	5	1-9 5 4	DATE
ajssms-504	152	1	2	CARDINAL
ajssms-504	152	2	1	CARDINAL
ajssms-504	154	1	2	CARDINAL
ajssms-504	154	2	2	CARDINAL
ajssms-504	154	3	16.19%	PERCENT
ajssms-504	154	4	2011	DATE
ajssms-504	154	5	22.48%	PERCENT
ajssms-504	154	6	2012	DATE
ajssms-504	154	7	21%	PERCENT
ajssms-504	155	1	fa	ORG
ajssms-504	155	2	each year	DATE
ajssms-504	155	3	the year 2010	DATE
ajssms-504	155	4	p<0.10%	PERCENT
ajssms-504	156	1	ncl	ORG
ajssms-504	158	1	1980	DATE
ajssms-504	161	1	the end of the year	DATE
ajssms-504	161	2	the end of the year	DATE
ajssms-504	161	3	fa	ORG
ajssms-504	161	4	the end of the year	DATE
ajssms-504	161	5	the end of the year	DATE
ajssms-504	161	6	the end of the year	DATE
ajssms-504	164	1	p<1%	PERCENT
ajssms-504	164	2	5%	PERCENT
ajssms-504	164	3	10%	PERCENT
ajssms-504	166	1	1980	DATE
ajssms-504	166	2	3	CARDINAL
ajssms-504	166	3	two	CARDINAL
ajssms-504	168	1	fa	ORG
ajssms-504	169	1	nlc	ORG
ajssms-504	170	1	630	CARDINAL
ajssms-504	170	2	126	CARDINAL
ajssms-504	171	1	378	CARDINAL
ajssms-504	171	2	252	CARDINAL
ajssms-504	172	1	fa	ORG
ajssms-504	172	2	before=18.77%	PERCENT
ajssms-504	172	3	after=22.11%	PERCENT
ajssms-504	172	4	before=5.48%	PERCENT
ajssms-504	172	5	after=7.96%	PERSON
ajssms-504	172	6	fa before=4.83%	ORG
ajssms-504	172	7	after=6.03%	PERCENT
ajssms-504	172	8	630	CARDINAL
ajssms-504	172	9	126	CARDINAL
ajssms-504	172	10	ncl	ORG
ajssms-504	173	1	378	CARDINAL
ajssms-504	173	2	252	CARDINAL
ajssms-504	174	1	ncl	ORG
ajssms-504	174	2	4.64%	PERCENT
ajssms-504	175	1	2 before=3.56%	PERCENT
ajssms-504	176	1	2	CARDINAL
ajssms-504	176	2	2009	DATE
ajssms-504	176	3	2011	DATE
ajssms-504	176	4	2012and 2013	DATE
ajssms-504	177	1	3	CARDINAL
ajssms-504	177	2	1987	DATE
ajssms-504	177	3	z	ORG
ajssms-504	178	1	2	CARDINAL
ajssms-504	178	2	2	CARDINAL
ajssms-504	178	3	two	CARDINAL
ajssms-504	179	1	last three	DATE
ajssms-504	179	2	fa	ORG
ajssms-504	179	3	ncl	ORG
ajssms-504	180	1	13.29%	PERCENT
ajssms-504	180	2	14.5%	PERCENT
ajssms-504	180	3	fa	ORG
ajssms-504	180	4	13.94%	PERCENT
ajssms-504	180	5	16.03%	PERCENT
ajssms-504	180	6	before 15.32%	PERCENT
ajssms-504	180	7	18.66%	PERCENT
ajssms-504	180	8	ncl	ORG
ajssms-504	180	9	after=17.37%	PERCENT
ajssms-504	181	1	2	CARDINAL
ajssms-504	182	1	2009 to 2013	DATE
ajssms-504	183	1	three years before and two years	DATE
ajssms-504	183	2	1 year	DATE
ajssms-504	184	1	graham et al	PERSON
ajssms-504	185	1	2000	DATE
ajssms-504	185	2	only one year	DATE
ajssms-504	185	3	four quarters for 1997	DATE
ajssms-504	185	4	3	CARDINAL
ajssms-504	185	5	z	ORG
ajssms-504	186	1	2	CARDINAL
ajssms-504	187	1	1.13 3.28 10.69	CARDINAL
ajssms-504	187	2	1.98	CARDINAL
ajssms-504	187	3	0.261 0.001	MONEY
ajssms-504	187	4	1.15 1.01 1.02 1.02 1.11	MONEY
ajssms-504	187	5	0.2131	MONEY
ajssms-504	187	6	0.4733 0.0756	MONEY
ajssms-504	187	7	1.66 3.99 4.77	CARDINAL
ajssms-504	187	8	1.98	CARDINAL
ajssms-504	187	9	0.100 0.000 0.000 0.009	MONEY
ajssms-504	187	10	1.01 1 1.03 1.02 1.03	QUANTITY
ajssms-504	188	1	0.1619	MONEY
ajssms-504	188	2	2.08 1.83 4.23	MONEY
ajssms-504	188	3	1.74	CARDINAL
ajssms-504	188	4	0.039	CARDINAL
ajssms-504	188	5	1.110 1.020	MONEY
ajssms-504	188	6	1.070	CARDINAL
ajssms-504	188	7	0.654	CARDINAL
ajssms-504	189	1	2.29	CARDINAL
ajssms-504	189	2	0.024 0.000 0.000	MONEY
ajssms-504	189	3	1.200 1.300	MONEY
ajssms-504	189	4	1.020 1.010	CARDINAL
ajssms-504	189	5	0.054 0.000	MONEY
ajssms-504	190	1	0.2236	MONEY
ajssms-504	190	2	2.6 2.54	CARDINAL
ajssms-504	190	3	2.23	CARDINAL
ajssms-504	190	4	0.010 0.012	MONEY
ajssms-504	190	5	1.010	CARDINAL
ajssms-504	190	6	1.000 1.020 1.020 1.220	QUANTITY
ajssms-504	190	7	0.037	MONEY
ajssms-504	190	8	0.765 0.254	MONEY
ajssms-504	192	1	2011	DATE
ajssms-504	192	2	2012 2013	DATE
ajssms-504	192	3	asian	NORP
ajssms-504	192	4	social sciences	ORG
ajssms-504	192	5	2017	DATE
ajssms-504	192	6	4(1	DATE
ajssms-504	192	7	1-9 6 1998	TIME
ajssms-504	193	1	nigerian	NORP
ajssms-504	193	2	2009 to 2013	DATE
ajssms-504	194	1	liu et al	PERSON
ajssms-504	194	2	2012	DATE
ajssms-504	195	1	1%	PERCENT
ajssms-504	195	2	5%	PERCENT
ajssms-504	195	3	10%	PERCENT
ajssms-504	195	4	1	CARDINAL
ajssms-504	195	5	sp= α1 + β1cait +	ORG
ajssms-504	196	1	t +	DATE
ajssms-504	196	2	15	CARDINAL
ajssms-504	196	3	sp=	ORG
ajssms-504	196	4	three months after the year end	DATE
ajssms-504	196	5	the end of fiscal year	DATE
ajssms-504	196	6	fa	ORG
ajssms-504	197	1	the end of fiscal year	DATE
ajssms-504	197	2	the end of fiscal year	DATE
ajssms-504	197	3	the end of fiscal year	DATE
ajssms-504	200	1	cramer	PERSON
ajssms-504	200	2	1987	DATE
ajssms-504	201	1	1980	DATE
ajssms-504	202	1	1%	PERCENT
ajssms-504	202	2	5%	PERCENT
ajssms-504	202	3	10%	PERCENT
ajssms-504	202	4	1	CARDINAL
ajssms-504	202	5	sp= α1 + β1cait +	ORG
ajssms-504	202	6	sp=	ORG
ajssms-504	202	7	15	CARDINAL
ajssms-504	202	8	sp=	ORG
ajssms-504	202	9	three months after the year end	DATE
ajssms-504	202	10	the end of fiscal year	DATE
ajssms-504	202	11	fa	ORG
ajssms-504	203	1	the end of fiscal year	DATE
ajssms-504	203	2	the end of fiscal year	DATE
ajssms-504	203	3	the end of fiscal year	DATE
ajssms-504	206	1	cramer	PERSON
ajssms-504	206	2	1987	DATE
ajssms-504	207	1	1980	DATE
ajssms-504	207	2	5	CARDINAL
ajssms-504	208	1	two	CARDINAL
ajssms-504	208	2	4	CARDINAL
ajssms-504	208	3	5	CARDINAL
ajssms-504	208	4	5.1	CARDINAL
ajssms-504	209	1	4	CARDINAL
ajssms-504	210	1	fa	ORG
ajssms-504	210	2	fa	ORG
ajssms-504	210	3	ncl	ORG
ajssms-504	210	4	p<0.001%	PERCENT
ajssms-504	211	1	ncl	ORG
ajssms-504	212	1	2	CARDINAL
ajssms-504	212	2	2 before=21.49%	PERCENT
ajssms-504	212	3	after=24.19%	PERCENT
ajssms-504	213	1	2	CARDINAL
ajssms-504	214	1	two	CARDINAL
ajssms-504	215	1	5.2	CARDINAL
ajssms-504	216	1	5	CARDINAL
ajssms-504	217	1	fa	ORG
ajssms-504	217	2	1	CARDINAL
ajssms-504	217	3	2	CARDINAL
ajssms-504	217	4	0.0026	CARDINAL
ajssms-504	218	1	0.1903	MONEY
ajssms-504	218	2	0.0484	MONEY
ajssms-504	218	3	4.54	CARDINAL
ajssms-504	218	4	-2.83 -5.33 4.39	PERSON
ajssms-504	218	5	4.24 5.45	CARDINAL
ajssms-504	218	6	coef	PERSON
ajssms-504	220	1	0.0548	MONEY
ajssms-504	220	2	2.9 3.65 3.95	CARDINAL
ajssms-504	220	3	3.4 4.84	CARDINAL
ajssms-504	220	4	4.58 4.24	CARDINAL
ajssms-504	220	5	0.004 0.000 0.000 0.034 0.000 0.001 0.000 0.000 0.000	MONEY
ajssms-504	220	6	coef	PERSON
ajssms-504	220	7	0.0796	MONEY
ajssms-504	220	8	0.0603	MONEY
ajssms-504	220	9	3.51	CARDINAL
ajssms-504	220	10	-4.64	PERSON
ajssms-504	220	11	5.28 2.61	CARDINAL
ajssms-504	220	12	0.001 0.000 0.000 0.000	MONEY
ajssms-504	220	13	0.49601	CARDINAL
ajssms-504	220	14	1 1b	CARDINAL
ajssms-504	220	15	1c	CARDINAL
ajssms-504	220	16	1d	CARDINAL
ajssms-504	221	1	2009-2013	DATE
ajssms-504	221	2	2009-2011	DATE
ajssms-504	221	3	2012-2013	DATE
ajssms-504	221	4	1	CARDINAL
ajssms-504	221	5	3	CARDINAL
ajssms-504	221	6	2	CARDINAL
ajssms-504	221	7	4	CARDINAL
ajssms-504	221	8	2	CARDINAL
ajssms-504	221	9	2 fa	CARDINAL
ajssms-504	221	10	2	CARDINAL
ajssms-504	221	11	2	CARDINAL
ajssms-504	221	12	ncl	ORG
ajssms-504	221	13	2	CARDINAL
ajssms-504	221	14	3.58	CARDINAL
ajssms-504	221	15	5.57	CARDINAL
ajssms-504	221	16	5.5	CARDINAL
ajssms-504	221	17	coef	PERSON
ajssms-504	221	18	0.8543 0.0356 0.0356 0.0052	MONEY
ajssms-504	221	19	0.5668	CARDINAL
ajssms-504	221	20	4.26 6.94 4.24	CARDINAL
ajssms-504	221	21	coef	PERSON
ajssms-504	222	1	0.8378 0.0345 0.0147	MONEY
ajssms-504	222	2	0.1415	CARDINAL
ajssms-504	222	3	3.51 5.06 3.51	CARDINAL
ajssms-504	223	1	0.117 0.001 0.000	MONEY
ajssms-504	223	2	0.48803 0.48803 1h	MONEY
ajssms-504	223	3	1i	CARDINAL
ajssms-504	223	4	2009-2011	DATE
ajssms-504	223	5	2012-2013	DATE
ajssms-504	223	6	asian	NORP
ajssms-504	223	7	social sciences	ORG
ajssms-504	223	8	2017	DATE
ajssms-504	223	9	4(1	DATE
ajssms-504	223	10	1-9 7	DATE
ajssms-504	223	11	fa	ORG
ajssms-504	223	12	ncl	ORG
ajssms-504	223	13	p<0.001%	PERCENT
ajssms-504	224	1	1	CARDINAL
ajssms-504	224	2	1 1f	CARDINAL
ajssms-504	225	1	α0 + β1cait +	DATE
ajssms-504	225	2	2	CARDINAL
ajssms-504	225	3	2009-2013	DATE
ajssms-504	225	4	1.2631 0.0569 0.0020	QUANTITY
ajssms-504	225	5	0.3206	CARDINAL
ajssms-504	225	6	4.98	CARDINAL
ajssms-504	225	7	7.08 3.54 -3.45 -6.85 1.2	QUANTITY
ajssms-504	225	8	2009-2011	DATE
ajssms-504	225	9	1.0620 0.2149	CARDINAL
ajssms-504	225	10	6.23 3.52	CARDINAL
ajssms-504	225	11	1.13 3.14	CARDINAL
ajssms-504	226	1	1.5302	CARDINAL
ajssms-504	226	2	0.2419	MONEY
ajssms-504	226	3	4.33	CARDINAL
ajssms-504	226	4	0.45 4.09	CARDINAL
ajssms-504	226	5	0.4880	CARDINAL
ajssms-504	226	6	1%	PERCENT
ajssms-504	226	7	5%	PERCENT
ajssms-504	226	8	10%	PERCENT
ajssms-504	226	9	1	CARDINAL
ajssms-504	226	10	sp=	ORG
ajssms-504	226	11	3	CARDINAL
ajssms-504	226	12	sp=	ORG
ajssms-504	226	13	three months after the year end	DATE
ajssms-504	226	14	the end of fiscal year	DATE
ajssms-504	227	1	fa	ORG
ajssms-504	227	2	the end of fiscal year	DATE
ajssms-504	227	3	the end of fiscal year	DATE
ajssms-504	227	4	the end of fiscal year	DATE
ajssms-504	230	1	cramer	PERSON
ajssms-504	230	2	1987	DATE
ajssms-504	231	1	1980	DATE
ajssms-504	232	1	fa	ORG
ajssms-504	232	2	ncl	ORG
ajssms-504	233	1	2	CARDINAL
ajssms-504	233	2	2 before=23.80% and after=24.89%	PERCENT
ajssms-504	234	1	two	CARDINAL
ajssms-504	235	1	fa	ORG
ajssms-504	235	2	ncl	ORG
ajssms-504	237	1	table-5	ORG
ajssms-504	237	2	1	CARDINAL
ajssms-504	237	3	1 1a	CARDINAL
ajssms-504	237	4	2	CARDINAL
ajssms-504	237	5	2009-2013	DATE
ajssms-504	237	6	0.0605	CARDINAL
ajssms-504	237	7	0.49 3.88 7.51	MONEY
ajssms-504	237	8	2.93	CARDINAL
ajssms-504	237	9	0.627 0.000 0.000 0.000 0.000 0.004	MONEY
ajssms-504	237	10	2009-2011	DATE
ajssms-504	238	1	0.2380	CARDINAL
ajssms-504	238	2	6.43 6.91	CARDINAL
ajssms-504	238	3	post-adoption-2012-2013	EVENT
ajssms-504	238	4	0.1820 0.2489	CARDINAL
ajssms-504	238	5	1.78	CARDINAL
ajssms-504	238	6	5.18 1.6	QUANTITY
ajssms-504	238	7	-1.75	ORG
ajssms-504	238	8	0.078 0.000	MONEY
ajssms-504	238	9	0.45620	CARDINAL
ajssms-504	239	1	1%	PERCENT
ajssms-504	240	1	5%	PERCENT
ajssms-504	240	2	10%	PERCENT
ajssms-504	240	3	1	CARDINAL
ajssms-504	240	4	sp=	ORG
ajssms-504	241	1	4	CARDINAL
ajssms-504	241	2	sp=	ORG
ajssms-504	241	3	three months after the year end	DATE
ajssms-504	241	4	the end of fiscal year	DATE
ajssms-504	242	1	fa	ORG
ajssms-504	242	2	the end of fiscal year	DATE
ajssms-504	242	3	the end of fiscal year	DATE
ajssms-504	242	4	the end of fiscal year	DATE
ajssms-504	245	1	cramer	PERSON
ajssms-504	245	2	1987	DATE
ajssms-504	246	1	1980	DATE
ajssms-504	247	1	6	CARDINAL
ajssms-504	247	2	2012	DATE
ajssms-504	247	3	nigerian	NORP
ajssms-504	247	4	sas	ORG
ajssms-504	248	1	two	CARDINAL
ajssms-504	248	2	sas	ORG
ajssms-504	249	1	sas	ORG
ajssms-504	249	2	1990	DATE
ajssms-504	249	3	cama	ORG
ajssms-504	249	4	1990	DATE
ajssms-504	249	5	2012	DATE
ajssms-504	249	6	nigerian	NORP
ajssms-504	249	7	frc	ORG
ajssms-504	249	8	nigeria	GPE
ajssms-504	249	9	nigerian	NORP
ajssms-504	250	1	2008	DATE
ajssms-504	250	2	nigerian	NORP
ajssms-504	252	1	cbn	ORG
ajssms-504	252	2	2009	DATE
ajssms-504	253	1	nigeria	GPE
ajssms-504	257	1	asian journal of social sciences	ORG
ajssms-504	257	2	2017	DATE
ajssms-504	257	3	4(1	DATE
ajssms-504	257	4	1-9 8	TIME
ajssms-504	257	5	two	CARDINAL
ajssms-504	258	1	2	CARDINAL
ajssms-504	258	2	two	CARDINAL
ajssms-504	259	1	2	CARDINAL
ajssms-504	259	2	two	CARDINAL
ajssms-504	260	1	2	CARDINAL
ajssms-504	260	2	two	CARDINAL
ajssms-504	260	3	liu et al.	PERSON
ajssms-504	260	4	2012	DATE
ajssms-504	262	1	d.	NORP
ajssms-504	262	2	j. hughes	PERSON
ajssms-504	262	3	j. liu	PERSON
ajssms-504	262	4	2002	DATE
ajssms-504	264	1	journal of accounting research	ORG
ajssms-504	264	2	965–986	CARDINAL
ajssms-504	266	1	m., d. drago	PERSON
ajssms-504	266	2	d. silipo	PERSON
ajssms-504	266	3	2011	DATE
ajssms-504	267	1	european	NORP
ajssms-504	268	1	15(1	CARDINAL
ajssms-504	268	2	21–43	CARDINAL
ajssms-504	269	1	ahmed	PERSON
ajssms-504	269	2	a.s.	GPE
ajssms-504	269	3	t.b.	GPE
ajssms-504	269	4	carolyn	PERSON
ajssms-504	269	5	1995	DATE
ajssms-504	271	1	207–225	CARDINAL
ajssms-504	272	1	amir	PERSON
ajssms-504	272	2	e.	GPE
ajssms-504	272	3	t. harris	PERSON
ajssms-504	272	4	e. venuti	PERSON
ajssms-504	272	5	1993	DATE
ajssms-504	273	1	20-	QUANTITY
ajssms-504	274	1	journal of accounting research	ORG
ajssms-504	274	2	31(3	CARDINAL
ajssms-504	274	3	230–264	DATE
ajssms-504	276	1	baboukardos	ORG
ajssms-504	276	2	d.	NORP
ajssms-504	276	3	g. rimmel	PERSON
ajssms-504	276	4	2014	DATE
ajssms-504	278	1	38(1	CARDINAL
ajssms-504	278	2	1–17	CARDINAL
ajssms-504	279	1	r.	NORP
ajssms-504	279	2	p. brown	PERSON
ajssms-504	279	3	1968	DATE
ajssms-504	281	1	6(2	CARDINAL
ajssms-504	281	2	159–178	CARDINAL
ajssms-504	282	1	r.	NORP
ajssms-504	282	2	s.p. kothari	PERSON
ajssms-504	282	3	a. robin	PERSON
ajssms-504	282	4	r. ny	PERSON
ajssms-504	282	5	g. biddle	PERSON
ajssms-504	282	6	d. collins	PERSON
ajssms-504	282	7	r. watts	PERSON
ajssms-504	282	8	2000	DATE
ajssms-504	284	1	journal of accounting and economics	ORG
ajssms-504	284	2	9(1	CARDINAL
ajssms-504	284	3	1–51	DATE
ajssms-504	285	1	barth	PERSON
ajssms-504	285	2	m.e.	GPE
ajssms-504	285	3	1994	DATE
ajssms-504	287	1	69(1	CARDINAL
ajssms-504	287	2	1	CARDINAL
ajssms-504	287	3	25	CARDINAL
ajssms-504	289	1	barth	PERSON
ajssms-504	289	2	m.e.	GPE
ajssms-504	289	3	w.h.	PERSON
ajssms-504	289	4	w.r. landsman, 1996.	ORG
ajssms-504	290	1	107	CARDINAL
ajssms-504	291	1	513	CARDINAL
ajssms-504	292	1	barth	PERSON
ajssms-504	292	2	m.e.	GPE
ajssms-504	292	3	w.h.	PERSON
ajssms-504	292	4	w.r. landsman, 2001.	ORG
ajssms-504	294	1	31(1	CARDINAL
ajssms-504	294	2	77–104	EVENT
ajssms-504	294	3	barth	PERSON
ajssms-504	294	4	m.e.	PERSON
ajssms-504	294	5	g. clinch	PERSON
ajssms-504	294	6	1998	DATE
ajssms-504	296	1	journal of accounting research	ORG
ajssms-504	296	2	199–233	CARDINAL
ajssms-504	297	1	barth	PERSON
ajssms-504	297	2	m.r.	GPE
ajssms-504	297	3	w.h.	GPE
ajssms-504	297	4	j.m.	GPE
ajssms-504	297	5	w.r.	GPE
ajssms-504	297	6	1999	DATE
ajssms-504	299	1	4(3	CARDINAL
ajssms-504	299	2	205–229	CARDINAL
ajssms-504	300	1	beisland	GPE
ajssms-504	300	2	l.a.	GPE
ajssms-504	300	3	2009	DATE
ajssms-504	302	1	2(1	CARDINAL
ajssms-504	302	2	7–27	CARDINAL
ajssms-504	304	1	brien	PERSON
ajssms-504	304	2	j.o.	GPE
ajssms-504	304	3	2005	DATE
ajssms-504	306	1	prudential regulation workshop	ORG
ajssms-504	306	2	basel	GPE
ajssms-504	307	1	1112	CARDINAL
ajssms-504	308	1	cama	ORG
ajssms-504	308	2	1990	DATE
ajssms-504	309	1	nigeria	GPE
ajssms-504	310	1	federal republic of nigeria	ORG
ajssms-504	311	1	chebaane	ORG
ajssms-504	311	2	s.	PERSON
ajssms-504	311	3	othman	GPE
ajssms-504	311	4	2014	DATE
ajssms-504	312	1	african	NORP
ajssms-504	312	2	asian	NORP
ajssms-504	313	1	2015	DATE
ajssms-504	313	2	70-80	DATE
ajssms-504	315	1	chen	PERSON
ajssms-504	315	2	c.j.	GPE
ajssms-504	315	3	s. chen	PERSON
ajssms-504	315	4	x. su	PERSON
ajssms-504	315	5	2001	DATE
ajssms-504	316	1	chinese	NORP
ajssms-504	317	1	journal of international accounting	ORG
ajssms-504	317	2	1–22	CARDINAL
ajssms-504	319	1	collins	PERSON
ajssms-504	319	2	d.w.	GPE
ajssms-504	319	3	maydew	ORG
ajssms-504	319	4	weiss	ORG
ajssms-504	319	5	1997	DATE
ajssms-504	320	1	the past forty years	DATE
ajssms-504	321	1	journal of accounting and economics	ORG
ajssms-504	321	2	24(1	DATE
ajssms-504	321	3	39–67	CARDINAL
ajssms-504	322	1	cramer	PERSON
ajssms-504	322	2	j.s.	GPE
ajssms-504	322	3	1987	DATE
ajssms-504	324	1	econometrics	ORG
ajssms-504	324	2	35(2–3	DATE
ajssms-504	324	3	253–266	CARDINAL
ajssms-504	325	1	2012	DATE
ajssms-504	326	1	egypt	GPE
ajssms-504	326	2	69–88	CARDINAL
ajssms-504	327	1	t., 2005	GPE
ajssms-504	329	1	14	CARDINAL
ajssms-504	329	2	65 & 66	DATE
ajssms-504	330	1	francis	PERSON
ajssms-504	330	2	j. and k. schipper	PERSON
ajssms-504	330	3	1999	DATE
ajssms-504	332	1	319–352	CARDINAL
ajssms-504	334	1	gordon	PERSON
ajssms-504	334	2	e.a.	GPE
ajssms-504	334	3	2001	DATE
ajssms-504	335	1	mexico	GPE
ajssms-504	336	1	journal of accounting research	ORG
ajssms-504	336	2	39(1	CARDINAL
ajssms-504	336	3	177–200	CARDINAL
ajssms-504	337	1	graham	PERSON
ajssms-504	337	2	r.	NORP
ajssms-504	337	3	r. king	PERSON
ajssms-504	337	4	j. bailes	PERSON
ajssms-504	337	5	2000	DATE
ajssms-504	338	1	thailand	GPE
ajssms-504	338	2	1997	DATE
ajssms-504	339	1	journal of international financial management	ORG
ajssms-504	339	2	11(2	CARDINAL
ajssms-504	339	3	84–107	ORG
ajssms-504	339	4	doi http://doi.org/10.1111/1467-646x.00057. hellström	PERSON
ajssms-504	339	5	2006	DATE
ajssms-504	340	1	the czech republic	GPE
ajssms-504	341	1	european	NORP
ajssms-504	341	2	15(3	DATE
ajssms-504	341	3	325–349	CARDINAL
ajssms-504	342	1	holthausen	GPE
ajssms-504	342	2	r.w.	GPE
ajssms-504	342	3	r.l. watts	PERSON
ajssms-504	342	4	2001	DATE
ajssms-504	344	1	31(1	CARDINAL
ajssms-504	344	2	3–75	DATE
ajssms-504	345	1	kadri	PERSON
ajssms-504	345	2	m.h.	GPE
ajssms-504	345	3	r.a. aziz	PERSON
ajssms-504	345	4	m.k. ibrahim	PERSON
ajssms-504	345	5	2009	DATE
ajssms-504	346	1	two	CARDINAL
ajssms-504	347	1	7(1	DATE
ajssms-504	347	2	1–16	CARDINAL
ajssms-504	349	1	kadri	PERSON
ajssms-504	349	2	m.h.	GPE
ajssms-504	349	3	m.k. ibrahim	PERSON
ajssms-504	349	4	r.a. aziz	PERSON
ajssms-504	349	5	2010	DATE
ajssms-504	350	1	malaysian	NORP
ajssms-504	351	1	malaysian	NORP
ajssms-504	351	2	9(1	CARDINAL
ajssms-504	351	3	1–17	CARDINAL
ajssms-504	352	1	kargin	PERSON
ajssms-504	352	2	s.	PERSON
ajssms-504	352	3	2013a	DATE
ajssms-504	353	1	turkish	NORP
ajssms-504	354	1	international journal of economics	ORG
ajssms-504	354	2	5(4	CARDINAL
ajssms-504	354	3	71–80	DATE
ajssms-504	355	1	kargin	PERSON
ajssms-504	355	2	s.	PERSON
ajssms-504	355	3	2013b	DATE
ajssms-504	356	1	turkish	NORP
ajssms-504	357	1	international journal of economics	ORG
ajssms-504	357	2	5(4	CARDINAL
ajssms-504	357	3	71–80	DATE
ajssms-504	358	1	khanagha	GPE
ajssms-504	358	2	j.b.	GPE
ajssms-504	358	3	2011	DATE
ajssms-504	359	1	iran	GPE
ajssms-504	360	1	african journal of business management	ORG
ajssms-504	360	2	5(1	CARDINAL
ajssms-504	360	3	96–107	CARDINAL
ajssms-504	361	1	kommunuri	GPE
ajssms-504	361	2	j., 2008	GPE
ajssms-504	362	1	new zealand	GPE
ajssms-504	363	1	finance international journal of management research	ORG
ajssms-504	363	2	5(8	DATE
ajssms-504	363	3	2005–2006	DATE
ajssms-504	364	1	kothari	ORG
ajssms-504	364	2	s.p.	GPE
ajssms-504	364	3	j.l. zimmerman, 1995	ORG
ajssms-504	366	1	20(2	CARDINAL
ajssms-504	366	2	155–192	CARDINAL
ajssms-504	368	1	kwong	PERSON
ajssms-504	368	2	l.c.	GPE
ajssms-504	368	3	2010	DATE
ajssms-504	369	1	malaysia	GPE
ajssms-504	369	2	three	CARDINAL
ajssms-504	370	1	international journal of business and	ORG
ajssms-504	370	2	1(1	CARDINAL
ajssms-504	370	3	1–19	CARDINAL
ajssms-504	371	1	lang	ORG
ajssms-504	371	2	m., r.j. smith	PERSON
ajssms-504	371	3	w. wilson	PERSON
ajssms-504	371	4	2006	DATE
ajssms-504	373	1	42(1	CARDINAL
ajssms-504	373	2	255–283	CARDINAL
ajssms-504	375	1	liu	PERSON
ajssms-504	375	2	2012	DATE
ajssms-504	376	1	peru	GPE
ajssms-504	377	1	pacific basin financial markets &	ORG
ajssms-504	377	2	1150008–1150017	CARDINAL
ajssms-504	378	1	http://doi.org/10.1142/s0219091511500081	GPE
ajssms-504	382	1	http://doi.org/10.1142/s0219091511500081 asian	NORP
ajssms-504	382	2	social sciences	ORG
ajssms-504	382	3	2017	DATE
ajssms-504	382	4	4(1	DATE
ajssms-504	382	5	1-9 9	TIME
ajssms-504	382	6	a.	PERSON
ajssms-504	382	7	r. cimini	PERSON
ajssms-504	382	8	2014	DATE
ajssms-504	384	1	european	NORP
ajssms-504	385	1	europe	LOC
ajssms-504	385	2	59–87	CARDINAL
ajssms-504	386	1	mironiuc	PERSON
ajssms-504	386	2	m.	PERSON
ajssms-504	386	3	m. carp	PERSON
ajssms-504	386	4	i.c.	PERSON
ajssms-504	386	5	2015	DATE
ajssms-504	387	1	romanian	NORP
ajssms-504	388	1	procedia economics	ORG
ajssms-504	388	2	404–413	CARDINAL
ajssms-504	390	1	mohammed	PERSON
ajssms-504	390	2	y.a.	GPE
ajssms-504	390	3	n.a.	GPE
ajssms-504	390	4	lode	GPE
ajssms-504	390	5	2015	DATE
ajssms-504	391	1	nigeria	GPE
ajssms-504	392	1	bizmatour conference	GPE
ajssms-504	392	2	malaka	GPE
ajssms-504	392	3	malaysia	GPE
ajssms-504	394	1	98–103	CARDINAL
ajssms-504	394	2	mozes	PERSON
ajssms-504	394	3	h.a.	GPE
ajssms-504	394	4	2002	DATE
ajssms-504	396	1	abacus	GPE
ajssms-504	396	2	38(1	CARDINAL
ajssms-504	396	3	1–15	CARDINAL
ajssms-504	397	1	ohlson	GPE
ajssms-504	397	2	j.a.	GPE
ajssms-504	397	3	1995	DATE
ajssms-504	399	1	11(2	CARDINAL
ajssms-504	399	2	661–687	CARDINAL
ajssms-504	400	1	omokhudu	PERSON
ajssms-504	400	2	o.o.	PERSON
ajssms-504	400	3	p.o. ibadin	GPE
ajssms-504	400	4	2015	DATE
ajssms-504	401	1	nigeria	GPE
ajssms-504	402	1	4(3	CARDINAL
ajssms-504	402	2	20–30	DATE
ajssms-504	403	1	palea	PERSON
ajssms-504	403	2	2014	DATE
ajssms-504	404	1	italian	NORP
ajssms-504	405	1	journal of international accounting	ORG
ajssms-504	405	2	23(1	GPE
ajssms-504	405	3	1–17	CARDINAL
ajssms-504	407	1	păşcan	NORP
ajssms-504	407	2	i.d.	GPE
ajssms-504	407	3	2015	DATE
ajssms-504	409	1	procedia economics	ORG
ajssms-504	409	2	580	CARDINAL
ajssms-504	409	3	587	CARDINAL
ajssms-504	411	1	peter	PERSON
ajssms-504	411	2	e. and n. nnorom	PERSON
ajssms-504	411	3	2013	DATE
ajssms-504	412	1	2013	DATE
ajssms-504	413	1	1–36	CARDINAL
ajssms-504	414	1	prather-kinsey	PERSON
ajssms-504	414	2	j., 2006	PERSON
ajssms-504	415	1	south africa	GPE
ajssms-504	415	2	mexico	GPE
ajssms-504	416	1	international journal of accounting	ORG
ajssms-504	416	2	41(2	CARDINAL
ajssms-504	416	3	141–162	CARDINAL
ajssms-504	417	1	sule	PERSON
ajssms-504	417	2	d.a.	PERSON
ajssms-504	417	3	h.m. tahir	GPE
ajssms-504	417	4	2015	DATE
ajssms-504	419	1	european journal of business and management	ORG
ajssms-504	419	2	9(26	CARDINAL
ajssms-504	419	3	23–45	CARDINAL
ajssms-504	420	1	uthman	GPE
ajssms-504	420	2	a.b.	GPE
ajssms-504	420	3	z. abdul-baki	PERSON
ajssms-504	420	4	2014	DATE
ajssms-504	421	1	nigeria	GPE
ajssms-504	422	1	journal of accounting	ORG
ajssms-504	422	2	4(1	DATE
ajssms-504	422	3	43–60	DATE
ajssms-504	423	1	vijitha	PERSON
ajssms-504	423	2	b. nimalathasan	PERSON
ajssms-504	423	3	2014	DATE
ajssms-504	424	1	sri lanka	GPE
ajssms-504	425	1	2(1	CARDINAL
ajssms-504	425	2	1–6	DATE
ajssms-504	426	1	white, h., 1980	ORG
ajssms-504	428	1	econometrica	PERSON
ajssms-504	428	2	48(4	CARDINAL
ajssms-504	428	3	817–838	CARDINAL
ajssms-504	429	1	asian	NORP
ajssms-504	429	2	journal publishing group	ORG
ajssms-504	432	1	http://doi.org/10.1016/j.intaccaudtax.2014.02.002	ORG