id	sid	eid	entity	type
cjfa-15280	1	1	july 24, 2017	DATE
cjfa-15280	1	2	october 5, 2017	DATE
cjfa-15280	2	1	dti university	ORG
cjfa-15280	2	2	018 41 dubnica nad vahom	QUANTITY
cjfa-15280	2	3	slovakia	GPE
cjfa-15280	3	1	421 908	CARDINAL
cjfa-15280	3	2	906 399	CARDINAL
cjfa-15280	4	1	škoda	ORG
cjfa-15280	4	2	m., lengyelfalusy	PERSON
cjfa-15280	4	3	t., & gabrhelová	ORG
cjfa-15280	4	4	2017	CARDINAL
cjfa-15280	5	1	slovakia	GPE
cjfa-15280	6	1	copernican journal of finance & accounting	ORG
cjfa-15280	6	2	6(2	CARDINAL
cjfa-15280	7	1	http:// dx.doi.org/10.12775/cjfa.2017.012 miroslav	ORG
cjfa-15280	7	2	dti university	ORG
cjfa-15280	7	3	slovakia keywords:	ORG
cjfa-15280	7	4	gaap	ORG
cjfa-15280	8	1	j e l	PERSON
cjfa-15280	8	2	48	DATE
cjfa-15280	11	1	one	CARDINAL
cjfa-15280	15	1	miroslav škoda	PERSON
cjfa-15280	15	2	gabriela gabrhelová72	PERSON
cjfa-15280	17	1	2008	DATE
cjfa-15280	17	2	2009	DATE
cjfa-15280	21	1	first	ORDINAL
cjfa-15280	33	1	slovakia	GPE
cjfa-15280	33	2	73	CARDINAL
cjfa-15280	35	1	2001	DATE
cjfa-15280	36	1	healy	PERSON
cjfa-15280	36	2	1999	DATE
cjfa-15280	38	1	europe	LOC
cjfa-15280	41	1	half a century ago	DATE
cjfa-15280	41	2	hepworth	PERSON
cjfa-15280	41	3	1953	DATE
cjfa-15280	42	1	niskanen	PERSON
cjfa-15280	42	2	2000	DATE
cjfa-15280	42	3	finnish	NORP
cjfa-15280	42	4	japan	GPE
cjfa-15280	42	5	herrmann	ORG
cjfa-15280	42	6	inoue	PERSON
cjfa-15280	42	7	1996	DATE
cjfa-15280	44	1	that year	DATE
cjfa-15280	45	1	beidleman	PERSON
cjfa-15280	45	2	1973	DATE
cjfa-15280	46	1	healy	PERSON
cjfa-15280	46	2	1999	DATE
cjfa-15280	46	3	miroslav škoda	PERSON
cjfa-15280	46	4	gabriela gabrhelová74	PERSON
cjfa-15280	48	1	fox	ORG
cjfa-15280	48	2	1997	DATE
cjfa-15280	49	1	future years	DATE
cjfa-15280	51	1	healy	PERSON
cjfa-15280	51	2	1985	DATE
cjfa-15280	52	1	trueman	PERSON
cjfa-15280	52	2	titman	PERSON
cjfa-15280	52	3	1988	DATE
cjfa-15280	53	1	kamin	PERSON
cjfa-15280	53	2	1978	DATE
cjfa-15280	60	1	dharan	PERSON
cjfa-15280	60	2	1993	DATE
cjfa-15280	60	3	the years	DATE
cjfa-15280	62	1	slovakia	GPE
cjfa-15280	62	2	75	CARDINAL
cjfa-15280	63	1	slovakia	GPE
cjfa-15280	64	1	slovakia	GPE
cjfa-15280	69	1	slovakia	GPE
cjfa-15280	70	1	200	CARDINAL
cjfa-15280	70	2	13	CARDINAL
cjfa-15280	70	3	spss	ORG
cjfa-15280	71	1	194	CARDINAL
cjfa-15280	71	2	23	CARDINAL
cjfa-15280	71	3	171	CARDINAL
cjfa-15280	76	1	gabriela gabrhelová76 dia	PERSON
cjfa-15280	79	1	1998	DATE
cjfa-15280	87	1	sweeney (	ORG
cjfa-15280	87	2	1994	DATE
cjfa-15280	87	3	slovakia	GPE
cjfa-15280	87	4	77	CARDINAL
cjfa-15280	88	1	fox	ORG
cjfa-15280	88	2	1997	DATE
cjfa-15280	88	3	us	GPE
cjfa-15280	89	1	six	CARDINAL
cjfa-15280	90	1	six	CARDINAL
cjfa-15280	93	1	1989	DATE
cjfa-15280	93	2	the year	DATE
cjfa-15280	98	1	mc nichols	PERSON
cjfa-15280	98	2	wilson	PERSON
cjfa-15280	98	3	1988	DATE
cjfa-15280	101	1	which year	DATE
cjfa-15280	103	1	two	CARDINAL
cjfa-15280	103	2	third	ORDINAL
cjfa-15280	106	1	miroslav škoda	PERSON
cjfa-15280	106	2	gabriela gabrhelová78	PERSON
cjfa-15280	108	1	slovakia	GPE
cjfa-15280	109	1	slovakia	GPE
cjfa-15280	110	1	skoda	PERSON
cjfa-15280	110	2	2014	DATE
cjfa-15280	110	3	slovakia	GPE
cjfa-15280	115	1	slovakia	GPE
cjfa-15280	116	1	slovakia	GPE
cjfa-15280	120	1	1999	DATE
cjfa-15280	120	2	a year	DATE
cjfa-15280	120	3	9	CARDINAL
cjfa-15280	121	1	2000	DATE
cjfa-15280	121	2	2001	DATE
cjfa-15280	121	3	slovakia	GPE
cjfa-15280	121	4	79	CARDINAL
cjfa-15280	122	1	both years	DATE
cjfa-15280	123	1	three year	DATE
cjfa-15280	124	1	1990	DATE
cjfa-15280	126	1	first	ORDINAL
cjfa-15280	126	2	the years 1996–2000	DATE
cjfa-15280	126	3	2000	DATE
cjfa-15280	126	4	92	CARDINAL
cjfa-15280	127	1	second	ORDINAL
cjfa-15280	127	2	slovakia	GPE
cjfa-15280	136	1	slovakia	GPE
cjfa-15280	137	1	breton & taffler	ORG
cjfa-15280	137	2	1995	DATE
cjfa-15280	138	1	2000	DATE
cjfa-15280	138	2	sophisticatmiroslav škoda	PERSON
cjfa-15280	138	3	gabriela gabrhelová80	PERSON
cjfa-15280	141	1	bad years	DATE
cjfa-15280	142	1	years	DATE
cjfa-15280	144	1	revsine	ORG
cjfa-15280	144	2	1991	DATE
cjfa-15280	146	1	1984	DATE
cjfa-15280	147	1	1991	DATE
cjfa-15280	148	1	1984	DATE
cjfa-15280	150	1	three	CARDINAL
cjfa-15280	152	1	waterhouse	ORG
cjfa-15280	152	2	conner	ORG
cjfa-15280	152	3	1986	DATE
cjfa-15280	154	1	slovakia	GPE
cjfa-15280	154	2	81	CARDINAL
cjfa-15280	154	3	1995	DATE
cjfa-15280	154	4	1994	DATE
cjfa-15280	156	1	rockness	ORG
cjfa-15280	156	2	1994	DATE
cjfa-15280	159	1	schilit	PERSON
cjfa-15280	159	2	1997	DATE
cjfa-15280	159	3	ten years	DATE
cjfa-15280	168	1	ifrs	GPE
cjfa-15280	169	1	ifrs	PERSON
cjfa-15280	169	2	european	NORP
cjfa-15280	169	3	2005	DATE
cjfa-15280	172	1	more than one	CARDINAL
cjfa-15280	173	1	miroslav škoda	PERSON
cjfa-15280	173	2	gabriela gabrhelová82	PERSON
cjfa-15280	173	3	two	CARDINAL
cjfa-15280	177	1	one year	DATE
cjfa-15280	178	1	two	CARDINAL
cjfa-15280	180	1	one	CARDINAL
cjfa-15280	181	1	slovakia	GPE
cjfa-15280	181	2	83	CARDINAL
cjfa-15280	181	3	' few years ago	DATE
cjfa-15280	183	1	one year	DATE
cjfa-15280	183	2	subsequent years	DATE
cjfa-15280	185	1	one	CARDINAL
cjfa-15280	187	1	each year	DATE
cjfa-15280	187	2	the year	DATE
cjfa-15280	193	1	slovakia	GPE
cjfa-15280	196	1	secondly	ORDINAL
cjfa-15280	198	1	miroslav škoda	PERSON
cjfa-15280	198	2	gabriela gabrhelová84	PERSON
cjfa-15280	202	1	slovakia	GPE
cjfa-15280	202	2	the european union	ORG
cjfa-15280	203	1	slovakia	GPE
cjfa-15280	203	2	2011	DATE
cjfa-15280	203	3	2.773 billion eur	MONEY
cjfa-15280	204	1	the european union	ORG
cjfa-15280	204	2	2012	DATE
cjfa-15280	204	3	117 billion	MONEY
cjfa-15280	205	1	the slovak republic	GPE
cjfa-15280	207	1	annually	DATE
cjfa-15280	213	1	beidleman	PERSON
cjfa-15280	213	2	c.r.	GPE
cjfa-15280	213	3	1973	DATE
cjfa-15280	215	1	653–667	CARDINAL
cjfa-15280	215	2	25.05.2017	ORDINAL
cjfa-15280	216	1	r.j.	PERSON
cjfa-15280	216	2	1995	DATE
cjfa-15280	218	1	25(9	CARDINAL
cjfa-15280	218	2	81–92	CARDINAL
cjfa-15280	218	3	23.05.2017	CARDINAL
cjfa-15280	219	1	d., & eames	ORG
cjfa-15280	219	2	m.	PERSON
cjfa-15280	219	3	1998	DATE
cjfa-15280	220	1	zero	CARDINAL
cjfa-15280	221	1	university of washington	ORG
cjfa-15280	221	2	http://onlinelibrary.wiley.com/doi/10.1111/j.1468-5957.2006.00630.x/	ORG
cjfa-15280	221	3	25.05.2017	ORDINAL
cjfa-15280	222	1	slovakia	GPE
cjfa-15280	222	2	85	CARDINAL
cjfa-15280	222	3	1986	DATE
cjfa-15280	224	1	journal of accountancy	ORG
cjfa-15280	224	2	12(7	CARDINAL
cjfa-15280	225	1	d.j.	GPE
cjfa-15280	225	2	2000	DATE
cjfa-15280	227	1	14	CARDINAL
cjfa-15280	227	2	2	CARDINAL
cjfa-15280	227	3	235–251	CARDINAL
cjfa-15280	227	4	27.05.2017	CARDINAL
cjfa-15280	229	1	dharan	PERSON
cjfa-15280	229	2	b., & lev	ORG
cjfa-15280	229	3	1993	DATE
cjfa-15280	231	1	journal of accounting	ORG
cjfa-15280	231	2	8	CARDINAL
cjfa-15280	231	3	4	CARDINAL
cjfa-15280	231	4	475–494	CARDINAL
cjfa-15280	231	5	25.05.2017	ORDINAL
cjfa-15280	233	1	fischer	PERSON
cjfa-15280	233	2	m., & rosenzweig	ORG
cjfa-15280	234	1	1995	DATE
cjfa-15280	236	1	journal of business ethics	ORG
cjfa-15280	236	2	14	CARDINAL
cjfa-15280	236	3	2	CARDINAL
cjfa-15280	236	4	433–444	CARDINAL
cjfa-15280	236	5	25.05.2017	ORDINAL
cjfa-15280	238	1	fox	ORG
cjfa-15280	238	2	1997	DATE
cjfa-15280	240	1	1997-07-31	DATE
cjfa-15280	240	2	21.04.2017	CARDINAL
cjfa-15280	241	1	healy	PERSON
cjfa-15280	241	2	1985	DATE
cjfa-15280	243	1	7(3	CARDINAL
cjfa-15280	243	2	85–107	DATE
cjfa-15280	243	3	http://dx.doi.org/10.2308/acch.1999	PERSON
cjfa-15280	245	1	healy	PERSON
cjfa-15280	245	2	j.m.	GPE
cjfa-15280	245	3	1999	DATE
cjfa-15280	247	1	67–77	CARDINAL
cjfa-15280	248	1	4101(85)90029-1	CARDINAL
cjfa-15280	248	2	25.05.2017	ORDINAL
cjfa-15280	249	1	hepworth	PERSON
cjfa-15280	249	2	s.r.	GPE
cjfa-15280	249	3	1953	DATE
cjfa-15280	251	1	15(1	CARDINAL
cjfa-15280	251	2	23.05.2017	CARDINAL
cjfa-15280	252	1	hermann	PERSON
cjfa-15280	252	2	d., & inoue	ORG
cjfa-15280	252	3	t. (1996	ORG
cjfa-15280	253	1	japan	GPE
cjfa-15280	254	1	journal of international accounting auditing	ORG
cjfa-15280	254	2	5(2	DATE
cjfa-15280	254	3	161–178	CARDINAL
cjfa-15280	255	1	25.05.2017	ORDINAL
cjfa-15280	256	1	2015	CARDINAL
cjfa-15280	257	1	https://iceberg-research.com/	PERSON
cjfa-15280	258	1	kamin	PERSON
cjfa-15280	258	2	j.y.	GPE
cjfa-15280	258	3	j. (	PERSON
cjfa-15280	258	4	1978	DATE
cjfa-15280	260	1	3(2	CARDINAL
cjfa-15280	260	2	141–157	CARDINAL
cjfa-15280	261	1	3682(78)90022-3	CARDINAL
cjfa-15280	261	2	27.05.2017	CARDINAL
cjfa-15280	262	1	mc nichols	PERSON
cjfa-15280	262	2	m., & wilson	ORG
cjfa-15280	262	3	g. p.	PERSON
cjfa-15280	262	4	1988	DATE
cjfa-15280	264	1	journal of accounting research	ORG
cjfa-15280	264	2	26(1	CARDINAL
cjfa-15280	264	3	1–31	CARDINAL
cjfa-15280	264	4	https://www.jstor.org/stable/2491176?seq=1#page_scan_tab_contents	ORG
cjfa-15280	264	5	23.05.2017	CARDINAL
cjfa-15280	265	1	k.a.	PERSON
cjfa-15280	265	2	1990	DATE
cjfa-15280	267	1	297–313	CARDINAL
cjfa-15280	268	1	25.05.2017	ORDINAL
cjfa-15280	269	1	k.a.	GPE
cjfa-15280	269	2	j. (1994	ORG
cjfa-15280	271	1	13(1	CARDINAL
cjfa-15280	271	2	79–94	CARDINAL
cjfa-15280	272	1	23.05.2017	CARDINAL
cjfa-15280	273	1	miroslav škoda	PERSON
cjfa-15280	273	2	gabriela gabrhelová86 niskanen	PERSON
cjfa-15280	273	3	j., & keloharju	ORG
cjfa-15280	273	4	m. (	PERSON
cjfa-15280	273	5	2000	DATE
cjfa-15280	274	1	finnish	NORP
cjfa-15280	275	1	the european accounting review	ORG
cjfa-15280	275	2	9(3	CARDINAL
cjfa-15280	275	3	443–452	CARDINAL
cjfa-15280	276	1	25.05.2017	ORDINAL
cjfa-15280	277	1	revsine	ORG
cjfa-15280	277	2	l.	PERSON
cjfa-15280	277	3	1991	DATE
cjfa-15280	279	1	12(1	CARDINAL
cjfa-15280	279	2	16–27	CARDINAL
cjfa-15280	279	3	21.04.2017	CARDINAL
cjfa-15280	280	1	ruland	GPE
cjfa-15280	280	2	r.g.	GPE
cjfa-15280	280	3	1984	DATE
cjfa-15280	282	1	14(3	CARDINAL
cjfa-15280	282	2	223–237	CARDINAL
cjfa-15280	283	1	4254(84)90018-8	DATE
cjfa-15280	284	1	h.m.	GPE
cjfa-15280	284	2	1997	DATE
cjfa-15280	286	1	8-1997	DATE
cjfa-15280	286	2	7–9	DATE
cjfa-15280	286	3	schipper, k. (1989	ORG
cjfa-15280	290	1	91–102	CARDINAL
cjfa-15280	290	2	skoda	ORG
cjfa-15280	290	3	m. & hrazdilova	ORG
cjfa-15280	290	4	k.	PERSON
cjfa-15280	290	5	2014	DATE
cjfa-15280	292	1	29(2	CARDINAL
cjfa-15280	292	2	167–180	CARDINAL
cjfa-15280	292	3	14.03.2017	CARDINAL
cjfa-15280	293	1	sweeney, a.m.	LAW
cjfa-15280	293	2	1994	DATE
cjfa-15280	295	1	17(4	CARDINAL
cjfa-15280	295	2	281–308	CARDINAL
cjfa-15280	296	1	4101(94)90030-2	CARDINAL
cjfa-15280	296	2	25.05.2017	ORDINAL
cjfa-15280	297	1	taffler	PERSON
cjfa-15280	297	2	r., & breton	ORG
cjfa-15280	297	3	2001	DATE
cjfa-15280	300	1	31(2	CARDINAL
cjfa-15280	301	1	91–101	CARDINAL
cjfa-15280	302	1	27.05.2017	CARDINAL
cjfa-15280	303	1	trueman	PERSON
cjfa-15280	303	2	b., & titman	ORG
cjfa-15280	303	3	s.	PERSON
cjfa-15280	303	4	1988	DATE
cjfa-15280	305	1	127–139	CARDINAL