id	sid	eid	entity	type
cjfa-30908	1	1	april 7, 2020	DATE
cjfa-30908	1	2	may 9, 2020	DATE
cjfa-30908	2	1	university of kairouan	ORG
cjfa-30908	2	2	kairouan	GPE
cjfa-30908	2	3	tunisia	GPE
cjfa-30908	2	4	00 216	CARDINAL
cjfa-30908	4	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-30908	4	2	2300-12402020	CARDINAL
cjfa-30908	4	3	9	CARDINAL
cjfa-30908	4	4	2	CARDINAL
cjfa-30908	4	5	2020	DATE
cjfa-30908	6	1	copernican journal of finance & accounting	ORG
cjfa-30908	6	2	9(2	CARDINAL
cjfa-30908	6	3	9–24	CARDINAL
cjfa-30908	7	1	hedi baazaoui* university	ORG
cjfa-30908	7	2	ias/ifrs	ORG
cjfa-30908	8	1	j e l	PERSON
cjfa-30908	10	1	two	CARDINAL
cjfa-30908	10	2	french	NORP
cjfa-30908	10	3	canadian	NORP
cjfa-30908	13	1	palea	ORG
cjfa-30908	13	2	2015	DATE
cjfa-30908	14	1	hedi baazaoui10	PERSON
cjfa-30908	19	1	one	CARDINAL
cjfa-30908	22	1	alves	ORG
cjfa-30908	22	2	canadas & rodrigues	ORG
cjfa-30908	22	3	2015	DATE
cjfa-30908	22	4	67	CARDINAL
cjfa-30908	23	1	2015	DATE
cjfa-30908	23	2	11	CARDINAL
cjfa-30908	24	1	păúcan	NORP
cjfa-30908	24	2	2015	DATE
cjfa-30908	24	3	586	CARDINAL
cjfa-30908	42	1	hedi baazaoui12	PERSON
cjfa-30908	43	1	xiao, gao	ORG
cjfa-30908	43	2	cheung	GPE
cjfa-30908	43	3	2005	DATE
cjfa-30908	43	4	british	NORP
cjfa-30908	43	5	hong kong	GPE
cjfa-30908	43	6	xiao et al.	PERSON
cjfa-30908	43	7	2005	DATE
cjfa-30908	43	8	219	CARDINAL
cjfa-30908	44	1	chan	PERSON
cjfa-30908	44	2	hsieh	PERSON
cjfa-30908	44	3	lee	PERSON
cjfa-30908	44	4	yueh	PERSON
cjfa-30908	44	5	2015	DATE
cjfa-30908	46	1	barneto	GPE
cjfa-30908	46	2	ifrs8	PRODUCT
cjfa-30908	46	3	ias7	GPE
cjfa-30908	47	1	2005	DATE
cjfa-30908	48	1	the world bank	ORG
cjfa-30908	48	2	the international monetary fund	ORG
cjfa-30908	48	3	uyar & güngörmüs	ORG
cjfa-30908	48	4	2013	DATE
cjfa-30908	49	1	2015	CARDINAL
cjfa-30908	49	2	ias/ifrs	ORG
cjfa-30908	49	3	ias/ifrs	ORG
cjfa-30908	49	4	african	NORP
cjfa-30908	50	1	ias/ifrs	ORG
cjfa-30908	50	2	eiler	PERSON
cjfa-30908	50	3	miranda-lopez	PERSON
cjfa-30908	50	4	2015	DATE
cjfa-30908	50	5	ias/ifrs	ORG
cjfa-30908	51	1	perera	PERSON
cjfa-30908	51	2	2015	CARDINAL
cjfa-30908	52	1	13	CARDINAL
cjfa-30908	52	2	perera & chand	ORG
cjfa-30908	52	3	2015	DATE
cjfa-30908	52	4	173	CARDINAL
cjfa-30908	53	1	voll & zülch	ORG
cjfa-30908	53	2	2016	DATE
cjfa-30908	53	3	14	CARDINAL
cjfa-30908	54	1	2015	DATE
cjfa-30908	55	1	chen	PERSON
cjfa-30908	55	2	deng	PERSON
cjfa-30908	55	3	gupta	PERSON
cjfa-30908	55	4	sami	PERSON
cjfa-30908	55	5	2015	DATE
cjfa-30908	55	6	ias/ifrs	ORG
cjfa-30908	55	7	the american securities and exchange committee	ORG
cjfa-30908	55	8	2007	DATE
cjfa-30908	56	1	ias/ifrs	ORG
cjfa-30908	57	1	lee	PERSON
cjfa-30908	57	2	2016	DATE
cjfa-30908	58	1	2016	DATE
cjfa-30908	58	2	1	CARDINAL
cjfa-30908	59	1	pierk	PERSON
cjfa-30908	59	2	weil	ORG
cjfa-30908	59	3	2016	DATE
cjfa-30908	60	1	2016	CARDINAL
cjfa-30908	60	2	ias/ifrs	ORG
cjfa-30908	61	1	2016	DATE
cjfa-30908	62	1	ifrs7	EVENT
cjfa-30908	63	1	the united kingdom	GPE
cjfa-30908	63	2	the united states	GPE
cjfa-30908	65	1	joliet	GPE
cjfa-30908	65	2	2016	CARDINAL
cjfa-30908	65	3	asia	LOC
cjfa-30908	65	4	the united kingdom	GPE
cjfa-30908	65	5	baazaoui14	GPE
cjfa-30908	65	6	america	GPE
cjfa-30908	65	7	fraser	PERSON
cjfa-30908	65	8	hussainey	PERSON
cjfa-30908	65	9	2015	DATE
cjfa-30908	65	10	german	NORP
cjfa-30908	65	11	british	NORP
cjfa-30908	65	12	american	NORP
cjfa-30908	67	1	lin	PERSON
cjfa-30908	67	2	2015	DATE
cjfa-30908	67	3	german	NORP
cjfa-30908	67	4	german	NORP
cjfa-30908	67	5	american	NORP
cjfa-30908	67	6	the international ias/ifrs	ORG
cjfa-30908	67	7	wilford	PERSON
cjfa-30908	67	8	2016	DATE
cjfa-30908	67	9	ias/ifrs financial	ORG
cjfa-30908	67	10	the securities and exchange committee	ORG
cjfa-30908	68	1	ghio	PERSON
cjfa-30908	68	2	verona	PERSON
cjfa-30908	68	3	2015	DATE
cjfa-30908	68	4	121	CARDINAL
cjfa-30908	68	5	russia	GPE
cjfa-30908	68	6	brazil	GPE
cjfa-30908	68	7	china	GPE
cjfa-30908	68	8	india	GPE
cjfa-30908	68	9	cerbioni	GPE
cjfa-30908	68	10	fabrizi	GPE
cjfa-30908	68	11	2015	DATE
cjfa-30908	68	12	174	CARDINAL
cjfa-30908	69	1	maroun & zijl	ORG
cjfa-30908	69	2	2016	DATE
cjfa-30908	70	1	ellwood & greenwood	ORG
cjfa-30908	70	2	2016	DATE
cjfa-30908	72	1	xiao	PERSON
cjfa-30908	72	2	yang	PERSON
cjfa-30908	72	3	2004	DATE
cjfa-30908	73	1	15	CARDINAL
cjfa-30908	76	1	2009	DATE
cjfa-30908	76	2	307	CARDINAL
cjfa-30908	79	1	two	CARDINAL
cjfa-30908	79	2	two	CARDINAL
cjfa-30908	81	1	three	CARDINAL
cjfa-30908	82	1	1	CARDINAL
cjfa-30908	82	2	2	CARDINAL
cjfa-30908	82	3	3	CARDINAL
cjfa-30908	84	1	two	CARDINAL
cjfa-30908	84	2	joseph & taplin	ORG
cjfa-30908	84	3	2011	DATE
cjfa-30908	90	1	hedi baazaoui16	PERSON
cjfa-30908	91	1	1983	DATE
cjfa-30908	91	2	191	CARDINAL
cjfa-30908	94	1	2014	DATE
cjfa-30908	100	1	ias/ifrs	ORG
cjfa-30908	102	1	two	CARDINAL
cjfa-30908	103	1	first	ORDINAL
cjfa-30908	104	1	second	ORDINAL
cjfa-30908	106	1	17	CARDINAL
cjfa-30908	106	2	one	CARDINAL
cjfa-30908	106	3	79	CARDINAL
cjfa-30908	106	4	ias2	GPE
cjfa-30908	106	5	8	CARDINAL
cjfa-30908	106	6	2	CARDINAL
cjfa-30908	106	7	ifrs7	PERSON
cjfa-30908	106	8	115	CARDINAL
cjfa-30908	110	1	ias/ifrs	ORG
cjfa-30908	112	1	1	CARDINAL
cjfa-30908	113	1	method1	PERSON
cjfa-30908	113	2	method1	PERSON
cjfa-30908	115	1	1	CARDINAL
cjfa-30908	116	1	n ds n e 1	PERSON
cjfa-30908	121	1	1	CARDINAL
cjfa-30908	123	1	ias/ifrs	ORG
cjfa-30908	124	1	ias/ifrs international financial reporting standards	ORG
cjfa-30908	125	1	zaraï	PERSON
cjfa-30908	125	2	2015	CARDINAL
cjfa-30908	126	1	french	NORP
cjfa-30908	126	2	canadian	NORP
cjfa-30908	127	1	fiscal year 2013	DATE
cjfa-30908	127	2	the most recent fiscal year	DATE
cjfa-30908	130	1	35	CARDINAL
cjfa-30908	130	2	french	NORP
cjfa-30908	130	3	36	CARDINAL
cjfa-30908	130	4	canadian	NORP
cjfa-30908	130	5	tx60	WORK_OF_ART
cjfa-30908	131	1	2	CARDINAL
cjfa-30908	132	1	2015	CARDINAL
cjfa-30908	133	1	french	NORP
cjfa-30908	133	2	canadian	NORP
cjfa-30908	133	3	40	CARDINAL
cjfa-30908	133	4	60 100	CARDINAL
cjfa-30908	133	5	4	CARDINAL
cjfa-30908	133	6	14	CARDINAL
cjfa-30908	133	7	1 1 3	CARDINAL
cjfa-30908	133	8	13 13	DATE
cjfa-30908	133	9	35	CARDINAL
cjfa-30908	134	1	1	CARDINAL
cjfa-30908	136	1	1	CARDINAL
cjfa-30908	137	1	o	DATE
cjfa-30908	138	1	ias/ifrs	ORG
cjfa-30908	139	1	ias/ifrs international financial reporting standards	ORG
cjfa-30908	140	1	hedi baazaoui18	PERSON
cjfa-30908	140	2	zaraï	PERSON
cjfa-30908	140	3	2015	CARDINAL
cjfa-30908	141	1	french	NORP
cjfa-30908	141	2	canadian	NORP
cjfa-30908	142	1	fiscal year 2013	DATE
cjfa-30908	142	2	the most recent fiscal year	DATE
cjfa-30908	145	1	35	CARDINAL
cjfa-30908	145	2	french	NORP
cjfa-30908	145	3	36	CARDINAL
cjfa-30908	145	4	canadian	NORP
cjfa-30908	145	5	tx60	WORK_OF_ART
cjfa-30908	146	1	2	CARDINAL
cjfa-30908	147	1	french	NORP
cjfa-30908	147	2	canadian	NORP
cjfa-30908	147	3	40	CARDINAL
cjfa-30908	147	4	60 100	CARDINAL
cjfa-30908	147	5	4	CARDINAL
cjfa-30908	147	6	14	CARDINAL
cjfa-30908	147	7	1 1 3	CARDINAL
cjfa-30908	147	8	13 13	DATE
cjfa-30908	147	9	35	CARDINAL
cjfa-30908	147	10	71	DATE
cjfa-30908	147	11	o	DATE
cjfa-30908	147	12	2015	CARDINAL
cjfa-30908	148	1	first	ORDINAL
cjfa-30908	148	2	1	CARDINAL
cjfa-30908	148	3	disclosue1	PERSON
cjfa-30908	148	4	disclosure1	PERSON
cjfa-30908	148	5	disclosure1	PERSON
cjfa-30908	149	1	second	ORDINAL
cjfa-30908	149	2	2	CARDINAL
cjfa-30908	149	3	disclosure2	PERSON
cjfa-30908	149	4	disclosure2	ORG
cjfa-30908	149	5	disclosure2	PERSON
cjfa-30908	150	1	19	CARDINAL
cjfa-30908	150	2	3	CARDINAL
cjfa-30908	151	1	jarque	NORP
cjfa-30908	151	2	french	NORP
cjfa-30908	151	3	disclosure1 0.54	PERSON
cjfa-30908	151	4	disclosure2 0.64	PERSON
cjfa-30908	151	5	1.11 3.91 0.02	CARDINAL
cjfa-30908	151	6	1.70 0.28	CARDINAL
cjfa-30908	151	7	disclosure2	ORG
cjfa-30908	152	1	disclosure2	ORG
cjfa-30908	152	2	0.02	CARDINAL
cjfa-30908	152	3	canadian	NORP
cjfa-30908	152	4	disclosure1 0.49	PERSON
cjfa-30908	152	5	4.07 0.23	CARDINAL
cjfa-30908	152	6	disclosure2	ORG
cjfa-30908	152	7	3.38 0.11	CARDINAL
cjfa-30908	152	8	6.98 0.00	CARDINAL
cjfa-30908	152	9	disclosure2	ORG
cjfa-30908	152	10	8.71 0.00	CARDINAL
cjfa-30908	152	11	6.09 0.00	CARDINAL
cjfa-30908	152	12	disclosure2	ORG
cjfa-30908	152	13	3.31 0.13	CARDINAL
cjfa-30908	152	14	disclosure1 0.49	ORG
cjfa-30908	152	15	2.73 0.85	CARDINAL
cjfa-30908	152	16	disclosure2 0.64	PERSON
cjfa-30908	152	17	0.90 0.77 0.07 -0.04 1.8 0.12	QUANTITY
cjfa-30908	152	18	disclosure1 0.0	LAW
cjfa-30908	152	19	2.45 0.03	CARDINAL
cjfa-30908	152	20	disclosure2 0.0	LAW
cjfa-30908	152	21	0.80 0.44 0.15	QUANTITY
cjfa-30908	152	22	3.12 0.09	CARDINAL
cjfa-30908	153	1	2.73 0.72	CARDINAL
cjfa-30908	153	2	disclosure2	ORG
cjfa-30908	153	3	o	DATE
cjfa-30908	153	4	1	CARDINAL
cjfa-30908	154	1	2015	CARDINAL
cjfa-30908	155	1	second	ORDINAL
cjfa-30908	155	2	first	ORDINAL
cjfa-30908	155	3	canadian	NORP
cjfa-30908	155	4	french	NORP
cjfa-30908	157	1	french	NORP
cjfa-30908	157	2	0.08	CARDINAL
cjfa-30908	157	3	0.11	CARDINAL
cjfa-30908	157	4	dishedi baazaoui20	PERSON
cjfa-30908	158	1	canadian	NORP
cjfa-30908	158	2	0.09	CARDINAL
cjfa-30908	158	3	0.11	CARDINAL
cjfa-30908	159	1	0.09	CARDINAL
cjfa-30908	159	2	0.11	CARDINAL
cjfa-30908	160	1	first	ORDINAL
cjfa-30908	160	2	second	ORDINAL
cjfa-30908	161	1	0.02	CARDINAL
cjfa-30908	161	2	french	NORP
cjfa-30908	161	3	0.06	CARDINAL
cjfa-30908	161	4	canadian	NORP
cjfa-30908	161	5	0.04	CARDINAL
cjfa-30908	162	1	1.2	CARDINAL
cjfa-30908	162	2	canadian	NORP
cjfa-30908	162	3	1.2	CARDINAL
cjfa-30908	162	4	1.2	CARDINAL
cjfa-30908	163	1	4	CARDINAL
cjfa-30908	164	1	french	NORP
cjfa-30908	164	2	disclosure2	ORG
cjfa-30908	164	3	disclosure1	PERSON
cjfa-30908	164	4	0.71	CARDINAL
cjfa-30908	164	5	0.64	CARDINAL
cjfa-30908	164	6	4.5	CARDINAL
cjfa-30908	164	7	0.00	CARDINAL
cjfa-30908	164	8	disclosure2	PERSON
cjfa-30908	164	9	disclosure1	PERSON
cjfa-30908	164	10	0.70	CARDINAL
cjfa-30908	164	11	0.59	CARDINAL
cjfa-30908	164	12	5.24	CARDINAL
cjfa-30908	164	13	0.00	CARDINAL
cjfa-30908	164	14	disclosure2 0.39	FAC
cjfa-30908	164	15	0.37	CARDINAL
cjfa-30908	164	16	0.60	CARDINAL
cjfa-30908	164	17	canadian	NORP
cjfa-30908	164	18	disclosure2	ORG
cjfa-30908	164	19	disclosure1 0.81	PERSON
cjfa-30908	164	20	0.72	CARDINAL
cjfa-30908	164	21	disclosure2	ORG
cjfa-30908	164	22	disclosure1	PERSON
cjfa-30908	164	23	0.81	CARDINAL
cjfa-30908	164	24	0.69	CARDINAL
cjfa-30908	164	25	5.90	CARDINAL
cjfa-30908	164	26	0.00	CARDINAL
cjfa-30908	164	27	disclosure2	ORG
cjfa-30908	164	28	0.63	CARDINAL
cjfa-30908	164	29	0.53	CARDINAL
cjfa-30908	164	30	2.83	CARDINAL
cjfa-30908	164	31	0.03	CARDINAL
cjfa-30908	164	32	disclosure2	ORG
cjfa-30908	164	33	disclosure1 0.77	PERSON
cjfa-30908	164	34	0.68 6.84 0.00	QUANTITY
cjfa-30908	164	35	disclosure2	ORG
cjfa-30908	164	36	0.65 8.37 0.00	CARDINAL
cjfa-30908	164	37	disclosure2	ORG
cjfa-30908	164	38	0.50	CARDINAL
cjfa-30908	164	39	0.47	CARDINAL
cjfa-30908	164	40	2.13	CARDINAL
cjfa-30908	164	41	0.03	CARDINAL
cjfa-30908	164	42	o	DATE
cjfa-30908	165	1	21	CARDINAL
cjfa-30908	165	2	french	NORP
cjfa-30908	166	1	two	CARDINAL
cjfa-30908	169	1	h.s.	GPE
cjfa-30908	169	2	canadas, n., & rodrigues	ORG
cjfa-30908	169	3	2015	DATE
cjfa-30908	171	1	13(1	CARDINAL
cjfa-30908	171	2	66	CARDINAL
cjfa-30908	173	1	avallone	PERSON
cjfa-30908	173	2	f., & quagli	ORG
cjfa-30908	173	3	a.	PERSON
cjfa-30908	173	4	2015	CARDINAL
cjfa-30908	174	1	36	CARDINAL
cjfa-30908	175	1	31(1	CARDINAL
cjfa-30908	175	2	107	CARDINAL
cjfa-30908	177	1	baazaoui	PERSON
cjfa-30908	177	2	h.	PERSON
cjfa-30908	177	3	sahnoun	GPE
cjfa-30908	177	4	m.h.	GPE
cjfa-30908	177	5	m.a.	PERSON
cjfa-30908	177	6	2015	CARDINAL
cjfa-30908	178	1	ias/ifrs	ORG
cjfa-30908	178	2	tunisian	NORP
cjfa-30908	178	3	french	NORP
cjfa-30908	178	4	canadian	NORP
cjfa-30908	179	1	6(6	CARDINAL
cjfa-30908	179	2	59	CARDINAL
cjfa-30908	180	1	w., & lee	ORG
cjfa-30908	180	2	2016	DATE
cjfa-30908	183	1	journal of accounting	ORG
cjfa-30908	183	2	35(4	CARDINAL
cjfa-30908	183	3	331	CARDINAL
cjfa-30908	185	1	bamber, m., & mcmeeking	ORG
cjfa-30908	185	2	k.	PERSON
cjfa-30908	185	3	2016	DATE
cjfa-30908	187	1	british	NORP
cjfa-30908	187	2	48(1	CARDINAL
cjfa-30908	187	3	59	CARDINAL
cjfa-30908	189	1	hedi baazaoui22	ORG
cjfa-30908	189	2	barneto	GPE
cjfa-30908	189	3	p., & ouvrard	ORG
cjfa-30908	189	4	s.	PERSON
cjfa-30908	189	5	2015	CARDINAL
cjfa-30908	191	1	zimbabwe	GPE
cjfa-30908	192	1	the international journal of accounting	ORG
cjfa-30908	192	2	267-286	CARDINAL
cjfa-30908	193	1	cerbioni	GPE
cjfa-30908	193	2	f.	PERSON
cjfa-30908	193	3	fabrizi	GPE
cjfa-30908	193	4	m., & parbonetti	ORG
cjfa-30908	193	5	a.	PERSON
cjfa-30908	193	6	2015	CARDINAL
cjfa-30908	194	1	securitizations	ORG
cjfa-30908	195	1	39(3	CARDINAL
cjfa-30908	195	2	155	CARDINAL
cjfa-30908	198	1	chan	GPE
cjfa-30908	198	2	a.l-c.	GPE
cjfa-30908	198	3	lee	PERSON
cjfa-30908	198	4	e., & yueh, m.-l	ORG
cjfa-30908	199	1	2015	CARDINAL
cjfa-30908	202	1	34(5	CARDINAL
cjfa-30908	202	2	520-547	QUANTITY
cjfa-30908	204	1	chen	PERSON
cjfa-30908	204	2	l.h.	GPE
cjfa-30908	204	3	deng, s., gupta	PERSON
cjfa-30908	204	4	p.p.	GPE
cjfa-30908	204	5	& sami	PERSON
cjfa-30908	204	6	2015	CARDINAL
cjfa-30908	205	1	sec	ORG
cjfa-30908	205	2	20-	QUANTITY
cjfa-30908	206	1	contemporary accounting & economics	ORG
cjfa-30908	206	2	75-87	DATE
cjfa-30908	207	1	n.t.	GPE
cjfa-30908	207	2	yu	GPE
cjfa-30908	207	3	s.c.	GPE
cjfa-30908	207	4	g.m.	PERSON
cjfa-30908	207	5	2015	DATE
cjfa-30908	208	1	johnson	PERSON
cjfa-30908	209	1	journal of accounting education	ORG
cjfa-30908	209	2	33(4	CARDINAL
cjfa-30908	209	3	309	CARDINAL
cjfa-30908	209	4	de simone	PERSON
cjfa-30908	209	5	2016	DATE
cjfa-30908	211	1	61(1	CARDINAL
cjfa-30908	211	2	145	CARDINAL
cjfa-30908	213	1	jeanjean	NORP
cjfa-30908	213	2	t., & stolowy	ORG
cjfa-30908	213	3	2005	DATE
cjfa-30908	216	1	the international journal of accounting	ORG
cjfa-30908	216	2	325-350	CARDINAL
cjfa-30908	217	1	eiler	PERSON
cjfa-30908	217	2	l.a.	GPE
cjfa-30908	217	3	miranda-lopez	PERSON
cjfa-30908	217	4	j., & tama-sweet	ORG
cjfa-30908	217	5	i.	PERSON
cjfa-30908	217	6	2015	DATE
cjfa-30908	219	1	the international journal of accounting	ORG
cjfa-30908	219	2	142	CARDINAL
cjfa-30908	220	1	dx.doi.org/10.1016/j.intacc.2012.10.008	PERSON
cjfa-30908	221	1	ellwood	GPE
cjfa-30908	221	2	s., & greenwood	ORG
cjfa-30908	221	3	2016	DATE
cjfa-30908	223	1	38	CARDINAL
cjfa-30908	223	2	1-13	DATE
cjfa-30908	224	1	elshandidy	PERSON
cjfa-30908	224	2	t.,	GPE
cjfa-30908	224	3	fraser	GPE
cjfa-30908	224	4	i., & hussainey	ORG
cjfa-30908	224	5	k.	PERSON
cjfa-30908	224	6	2015	DATE
cjfa-30908	225	1	germany	GPE
cjfa-30908	225	2	uk	GPE
cjfa-30908	226	1	british	NORP
cjfa-30908	226	2	47(4	CARDINAL
cjfa-30908	226	3	376	CARDINAL
cjfa-30908	227	1	https://dx.doi.org/10.1016/j.bar.2014.06.001	ORG
cjfa-30908	228	1	ghio	GPE
cjfa-30908	228	2	a., & verona	ORG
cjfa-30908	228	3	2015	CARDINAL
cjfa-30908	229	1	bric	ORG
cjfa-30908	230	1	39(2	CARDINAL
cjfa-30908	230	2	121	CARDINAL
cjfa-30908	232	1	joliet	GPE
cjfa-30908	232	2	r., & muller	ORG
cjfa-30908	232	3	a.	PERSON
cjfa-30908	232	4	2016	DATE
cjfa-30908	234	1	37	CARDINAL
cjfa-30908	234	2	170183	DATE
cjfa-30908	235	1	https://dx.doi.org/10.1016/j.ribaf.2015.09.009	GPE
cjfa-30908	235	2	joseph	PERSON
cjfa-30908	235	3	r.	PERSON
cjfa-30908	235	4	2011	DATE
cjfa-30908	237	1	19-31	DATE
cjfa-30908	238	1	h., & gabteni	ORG
cjfa-30908	238	2	2014	DATE
cjfa-30908	239	1	french	NORP
cjfa-30908	240	1	367	CARDINAL
cjfa-30908	242	1	org/10.1016	GPE
cjfa-30908	243	1	23	CARDINAL
cjfa-30908	243	2	lin, y.-t., & nienhaus	ORG
cjfa-30908	243	3	2015	DATE
cjfa-30908	244	1	german	NORP
cjfa-30908	245	1	31(2	CARDINAL
cjfa-30908	245	2	197	CARDINAL
cjfa-30908	247	1	w., & van zijl	ORG
cjfa-30908	247	2	w.	GPE
cjfa-30908	247	3	2016	DATE
cjfa-30908	249	1	british	NORP
cjfa-30908	249	2	48(2	DATE
cjfa-30908	249	3	220	CARDINAL
cjfa-30908	250	1	org/10.1016	PERSON
cjfa-30908	251	1	m., & soobaroyen	ORG
cjfa-30908	251	2	2015	CARDINAL
cjfa-30908	252	1	africa	LOC
cjfa-30908	253	1	31(2	CARDINAL
cjfa-30908	253	2	228	CARDINAL
cjfa-30908	254	1	palea	PERSON
cjfa-30908	254	2	2015	CARDINAL
cjfa-30908	255	1	continental european union	ORG
cjfa-30908	256	1	29(c	CARDINAL
cjfa-30908	256	2	1-15	CARDINAL
cjfa-30908	258	1	org/10.1016	PERSON
cjfa-30908	258	2	păúcan	NORP
cjfa-30908	259	1	2015	CARDINAL
cjfa-30908	261	1	procedia economics	ORG
cjfa-30908	261	2	32	CARDINAL
cjfa-30908	261	3	580	CARDINAL
cjfa-30908	262	1	5671(15)01435-5	CARDINAL
cjfa-30908	262	2	perera	PERSON
cjfa-30908	262	3	d., & chand	ORG
cjfa-30908	262	4	2015	CARDINAL
cjfa-30908	264	1	31(1	CARDINAL
cjfa-30908	264	2	165	CARDINAL
cjfa-30908	265	1	https://dx.doi.org/10.1016/j.adiac.2015.03.012	GPE
cjfa-30908	266	1	pierk	PERSON
cjfa-30908	266	2	j., & weil	ORG
cjfa-30908	266	3	m.	PERSON
cjfa-30908	266	4	2016	DATE
cjfa-30908	268	1	35(3	CARDINAL
cjfa-30908	268	2	256-275	CARDINAL
cjfa-30908	269	1	https://dx.doi.org/10.1016/j.jaccpubpol.2015.12.005	ORG
cjfa-30908	269	2	d.l.	GPE
cjfa-30908	269	3	s.m.	GPE
cjfa-30908	269	4	2000	DATE
cjfa-30908	270	1	u.s.	GPE
cjfa-30908	271	1	the international journal of accounting	ORG
cjfa-30908	271	2	35(3	CARDINAL
cjfa-30908	271	3	305	CARDINAL
cjfa-30908	272	1	teuteberg	PERSON
cjfa-30908	272	2	voll	NORP
cjfa-30908	272	3	d., & zülch	ORG
cjfa-30908	272	4	2016	DATE
cjfa-30908	274	1	journal of accounting education	ORG
cjfa-30908	274	2	34	CARDINAL
cjfa-30908	274	3	13	CARDINAL
cjfa-30908	276	1	uyar	PERSON
cjfa-30908	276	2	a., & güngörmüs	ORG
cjfa-30908	276	3	a.h.	ORG
cjfa-30908	276	4	2013	DATE
cjfa-30908	277	1	turkey	GPE
cjfa-30908	278	1	77	CARDINAL
cjfa-30908	280	1	verrecchia	ORG
cjfa-30908	280	2	r.e.	PERSON
cjfa-30908	280	3	1983	DATE
cjfa-30908	282	1	5	CARDINAL
cjfa-30908	282	2	179	CARDINAL
cjfa-30908	283	1	https://dx.doi.org/10.1016/0165-4101(83)90011-3	GPE
cjfa-30908	284	1	wilford	PERSON
cjfa-30908	284	2	a.l.	GPE
cjfa-30908	284	3	2016	CARDINAL
cjfa-30908	286	1	35	CARDINAL
cjfa-30908	286	2	3	CARDINAL
cjfa-30908	286	3	276	CARDINAL
cjfa-30908	288	1	xiao	PERSON
cjfa-30908	288	2	j.z.	GPE
cjfa-30908	288	3	yang, h., & chow	ORG
cjfa-30908	288	4	c.w.	GPE
cjfa-30908	288	5	2004	DATE
cjfa-30908	289	1	chinese	NORP
cjfa-30908	290	1	23(3	CARDINAL
cjfa-30908	290	2	191-225	CARDINAL
cjfa-30908	291	1	hedi baazaoui24 xiao	PERSON
cjfa-30908	291	2	j.z.	GPE
cjfa-30908	291	3	gao	PERSON
cjfa-30908	291	4	s.s.	PERSON
cjfa-30908	291	5	s., & cheung	ORG
cjfa-30908	291	6	2005	DATE
cjfa-30908	292	1	hong kong	GPE
cjfa-30908	292	2	the united kingdom	GPE
cjfa-30908	293	1	18	CARDINAL
cjfa-30908	293	2	219	CARDINAL