id	sid	eid	entity	type
cjfa-35455	1	1	march 24, 2021	DATE
cjfa-35455	1	2	2,2021	CARDINAL
cjfa-35455	2	1	addis ababa university school of commerce	ORG
cjfa-35455	2	2	ethiopia	GPE
cjfa-35455	2	3	ethiopia	GPE
cjfa-35455	2	4	251911109648	DATE
cjfa-35455	4	1	https://orcid.org/0000-0001-5885-6539	PERSON
cjfa-35455	5	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-35455	5	2	2300-12402021	CARDINAL
cjfa-35455	5	3	10	CARDINAL
cjfa-35455	5	4	2	CARDINAL
cjfa-35455	5	5	d.t.	GPE
cjfa-35455	5	6	2021	CARDINAL
cjfa-35455	6	1	african	NORP
cjfa-35455	7	1	copernican journal of finance & accounting	ORG
cjfa-35455	7	2	10(2	DATE
cjfa-35455	8	1	http://dx.doi	PERSON
cjfa-35455	9	1	org/10.12775	PERSON
cjfa-35455	9	2	african	NORP
cjfa-35455	9	3	africa region	LOC
cjfa-35455	9	4	africa	GPE
cjfa-35455	9	5	ethiopia	GPE
cjfa-35455	9	6	ethiopian	NORP
cjfa-35455	10	1	j e l	PERSON
cjfa-35455	11	1	african	NORP
cjfa-35455	11	2	ethiopia	GPE
cjfa-35455	12	1	ethiopian	NORP
cjfa-35455	13	1	examination	ORG
cjfa-35455	14	1	1992	DATE
cjfa-35455	15	1	30	CARDINAL
cjfa-35455	15	2	scholastics	ORG
cjfa-35455	15	3	ethiopia	GPE
cjfa-35455	16	1	26	CARDINAL
cjfa-35455	16	2	87 percent	PERCENT
cjfa-35455	16	3	26	CARDINAL
cjfa-35455	17	1	ethiopia	GPE
cjfa-35455	18	1	ethiopian	NORP
cjfa-35455	19	1	ethiopia	GPE
cjfa-35455	20	1	gordon, 2008	ORG
cjfa-35455	20	2	jermakowicz &	ORG
cjfa-35455	20	3	2006	DATE
cjfa-35455	20	4	callao	ORG
cjfa-35455	20	5	jarne & laínez	ORG
cjfa-35455	20	6	2007	DATE
cjfa-35455	20	7	rahman	PERSON
cjfa-35455	20	8	lei & courtenay	ORG
cjfa-35455	20	9	2014	DATE
cjfa-35455	20	10	houqe & monem	ORG
cjfa-35455	20	11	2016	DATE
cjfa-35455	20	12	dunne	ORG
cjfa-35455	20	13	2016	DATE
cjfa-35455	20	14	mohammadi & mardini	ORG
cjfa-35455	20	15	2016	DATE
cjfa-35455	20	16	mardini & tahat	ORG
cjfa-35455	20	17	2017	CARDINAL
cjfa-35455	21	1	benjamin & stanga	ORG
cjfa-35455	21	2	1977	DATE
cjfa-35455	23	1	1973	DATE
cjfa-35455	23	2	iasc	NORP
cjfa-35455	23	3	1989	DATE
cjfa-35455	23	4	christian & kohlmeyer iii	ORG
cjfa-35455	23	5	2009	DATE
cjfa-35455	24	1	iasc	NORP
cjfa-35455	24	2	2001	DATE
cjfa-35455	24	3	2010	DATE
cjfa-35455	24	4	christian & kohlmeyer iii	ORG
cjfa-35455	24	5	2009	DATE
cjfa-35455	25	1	christian	NORP
cjfa-35455	25	2	kohlmeyer iii	PERSON
cjfa-35455	25	3	2009	DATE
cjfa-35455	26	1	recent many years	DATE
cjfa-35455	26	2	ethiopia	GPE
cjfa-35455	26	3	2020	DATE
cjfa-35455	27	1	ethiopia	GPE
cjfa-35455	28	1	18	DATE
cjfa-35455	28	2	16	CARDINAL
cjfa-35455	28	3	2	CARDINAL
cjfa-35455	28	4	2017/18	CARDINAL
cjfa-35455	28	5	2019	DATE
cjfa-35455	29	1	ethiopia	GPE
cjfa-35455	29	2	2002/03	CARDINAL
cjfa-35455	30	1	yearly	DATE
cjfa-35455	30	2	ethiopia	GPE
cjfa-35455	30	3	ethiopia	GPE
cjfa-35455	30	4	ethiopian	NORP
cjfa-35455	30	5	ethiopian	NORP
cjfa-35455	31	1	ethiopia	GPE
cjfa-35455	31	2	2016	DATE
cjfa-35455	32	1	ethiopia	GPE
cjfa-35455	33	1	65	CARDINAL
cjfa-35455	33	2	the house of representatives	ORG
cjfa-35455	33	3	ethiopian	NORP
cjfa-35455	33	4	gazette	GPE
cjfa-35455	33	5	the federal democratic republic	ORG
cjfa-35455	33	6	ethiopia	GPE
cjfa-35455	33	7	dec 5, 2014	DATE
cjfa-35455	33	8	ethiopian	NORP
cjfa-35455	33	9	yitayew	ORG
cjfa-35455	33	10	2016	DATE
cjfa-35455	34	1	ethiopia	GPE
cjfa-35455	34	2	ethiopian	NORP
cjfa-35455	34	3	2014	DATE
cjfa-35455	35	1	one	CARDINAL
cjfa-35455	37	1	zeghal & mhedhbi	ORG
cjfa-35455	37	2	elias	PERSON
cjfa-35455	37	3	2012	DATE
cjfa-35455	37	4	houqe & monem	ORG
cjfa-35455	37	5	2016	DATE
cjfa-35455	38	1	2019	DATE
cjfa-35455	38	2	africa	LOC
cjfa-35455	39	1	ethiopia	GPE
cjfa-35455	40	1	one	CARDINAL
cjfa-35455	40	2	africa	LOC
cjfa-35455	40	3	ethiopia	GPE
cjfa-35455	43	1	ethiopia	GPE
cjfa-35455	45	1	oppenheim	ORG
cjfa-35455	45	2	1992	DATE
cjfa-35455	46	1	scholastics	ORG
cjfa-35455	47	1	scholastics	ORG
cjfa-35455	47	2	ethiopia	GPE
cjfa-35455	48	1	three	CARDINAL
cjfa-35455	49	1	10	CARDINAL
cjfa-35455	49	2	ethiopia	GPE
cjfa-35455	50	1	18	DATE
cjfa-35455	50	2	16	CARDINAL
cjfa-35455	50	3	2	CARDINAL
cjfa-35455	50	4	2017/18	CARDINAL
cjfa-35455	51	1	more than 70%	PERCENT
cjfa-35455	51	2	ethiopian	NORP
cjfa-35455	51	3	mesele	ORG
cjfa-35455	51	4	2019	DATE
cjfa-35455	52	1	ethiopia	GPE
cjfa-35455	54	1	second	ORDINAL
cjfa-35455	54	2	third	ORDINAL
cjfa-35455	55	1	two	CARDINAL
cjfa-35455	55	2	scholastics	ORG
cjfa-35455	56	1	30	CARDINAL
cjfa-35455	57	1	three	CARDINAL
cjfa-35455	57	2	10	CARDINAL
cjfa-35455	57	3	10	CARDINAL
cjfa-35455	57	4	ethiopia	GPE
cjfa-35455	57	5	10	CARDINAL
cjfa-35455	57	6	scholastics	ORG
cjfa-35455	57	7	addis ababa university	ORG
cjfa-35455	57	8	addis ababa college business school	ORG
cjfa-35455	57	9	10	CARDINAL
cjfa-35455	57	10	ethiopia	GPE
cjfa-35455	57	11	thornton ethiopia	PERSON
cjfa-35455	57	12	pricewaterhousecoopers	GPE
cjfa-35455	57	13	hst-ethiopia	GPE
cjfa-35455	58	1	three	CARDINAL
cjfa-35455	58	2	russell	GPE
cjfa-35455	58	3	2015	DATE
cjfa-35455	58	4	mardini	PERSON
cjfa-35455	58	5	crawford & power	ORG
cjfa-35455	58	6	2015	DATE
cjfa-35455	58	7	2016	DATE
cjfa-35455	59	1	roughly 83%	PERCENT
cjfa-35455	59	2	26	CARDINAL
cjfa-35455	61	1	10	CARDINAL
cjfa-35455	61	2	9	CARDINAL
cjfa-35455	61	3	7	CARDINAL
cjfa-35455	61	4	10	CARDINAL
cjfa-35455	61	5	67	CARDINAL
cjfa-35455	61	6	three	CARDINAL
cjfa-35455	63	1	three	CARDINAL
cjfa-35455	63	2	12	CARDINAL
cjfa-35455	63	3	ethiopian	NORP
cjfa-35455	63	4	third	ORDINAL
cjfa-35455	63	5	7	CARDINAL
cjfa-35455	66	1	five	CARDINAL
cjfa-35455	66	2	5	CARDINAL
cjfa-35455	66	3	1	CARDINAL
cjfa-35455	68	1	three	CARDINAL
cjfa-35455	68	2	three	CARDINAL
cjfa-35455	68	3	three	CARDINAL
cjfa-35455	69	1	anova	ORG
cjfa-35455	69	2	kruskal	NORP
cjfa-35455	69	3	wallis	GPE
cjfa-35455	70	1	african	NORP
cjfa-35455	70	2	ethiopia	GPE
cjfa-35455	71	1	ethiopia	GPE
cjfa-35455	71	2	ethiopia	GPE
cjfa-35455	72	1	dawit	ORG
cjfa-35455	72	2	tiruneh68	CARDINAL
cjfa-35455	72	3	1	CARDINAL
cjfa-35455	72	4	ea	CARDINAL
cjfa-35455	72	5	ea	CARDINAL
cjfa-35455	72	6	10	CARDINAL
cjfa-35455	72	7	10	CARDINAL
cjfa-35455	72	8	100	CARDINAL
cjfa-35455	72	9	1 3	CARDINAL
cjfa-35455	72	10	10	CARDINAL
cjfa-35455	73	1	10	CARDINAL
cjfa-35455	75	1	2	CARDINAL
cjfa-35455	75	2	scholastics	ORG
cjfa-35455	77	1	2	CARDINAL
cjfa-35455	78	1	ababa addis university	ORG
cjfa-35455	78	2	addis ababa university school of commerce	ORG
cjfa-35455	78	3	ethiopian	NORP
cjfa-35455	79	1	66. percent	PERCENT
cjfa-35455	79	2	22.2 percent	PERCENT
cjfa-35455	79	3	10.0 percent	PERCENT
cjfa-35455	80	1	third	ORDINAL
cjfa-35455	80	2	bdo	ORG
cjfa-35455	80	3	ethiopia	GPE
cjfa-35455	80	4	thornton ethiopia	PERSON
cjfa-35455	80	5	pricewaterhousecoopers	GPE
cjfa-35455	80	6	hst-ethiopia evaluators.	ORG
cjfa-35455	81	1	3	CARDINAL
cjfa-35455	81	2	25-35 years of age	DATE
cjfa-35455	81	3	35-45 years of age (	DATE
cjfa-35455	81	4	60 percent	PERCENT
cjfa-35455	81	5	45 years	DATE
cjfa-35455	81	6	10 percent	PERCENT
cjfa-35455	82	1	3	CARDINAL
cjfa-35455	82	2	three	CARDINAL
cjfa-35455	83	1	11 to 20 years	DATE
cjfa-35455	83	2	62%	PERCENT
cjfa-35455	83	3	20 years	DATE
cjfa-35455	83	4	29.7 .3%	PERCENT
cjfa-35455	85	1	69	CARDINAL
cjfa-35455	85	2	2	CARDINAL
cjfa-35455	87	1	10 100.0%	PERCENT
cjfa-35455	87	2	10 100.0%	PERCENT
cjfa-35455	87	3	2 22.2%	PERCENT
cjfa-35455	87	4	1 11.1%	PERCENT
cjfa-35455	87	5	6 66.7%	PERCENT
cjfa-35455	87	6	9 100.0%	PERCENT
cjfa-35455	87	7	7 100.0%	PERCENT
cjfa-35455	87	8	7 100.0%	PERCENT
cjfa-35455	88	1	3	CARDINAL
cjfa-35455	88	2	age and years	DATE
cjfa-35455	92	1	20-25	DATE
cjfa-35455	92	2	1 14.3%	PERCENT
cjfa-35455	92	3	25-30	DATE
cjfa-35455	92	4	1 10.0%	PERCENT
cjfa-35455	92	5	30	CARDINAL
cjfa-35455	92	6	20.0%	PERCENT
cjfa-35455	92	7	1 11.1%	PERCENT
cjfa-35455	92	8	1 14.3%	PERCENT
cjfa-35455	92	9	35-40	DATE
cjfa-35455	92	10	40.0%	PERCENT
cjfa-35455	92	11	4 44.4%	PERCENT
cjfa-35455	92	12	40-45	DATE
cjfa-35455	92	13	20.0%	PERCENT
cjfa-35455	92	14	3 33.3%	PERCENT
cjfa-35455	92	15	4 57.1%	PERCENT
cjfa-35455	92	16	1 10.0%	PERCENT
cjfa-35455	92	17	1 11.1%	PERCENT
cjfa-35455	92	18	1 14.3%	PERCENT
cjfa-35455	92	19	10 100.0%	PERCENT
cjfa-35455	92	20	9 100.0%	PERCENT
cjfa-35455	92	21	7 100.0%	PERCENT
cjfa-35455	92	22	years	DATE
cjfa-35455	92	23	ea	CARDINAL
cjfa-35455	92	24	years	DATE
cjfa-35455	96	1	5	CARDINAL
cjfa-35455	96	2	10.0%	PERCENT
cjfa-35455	96	3	1 14.3%	PERCENT
cjfa-35455	96	4	11-20	DATE
cjfa-35455	96	5	8 80.0%	PERCENT
cjfa-35455	96	6	7 77.8%	PERCENT
cjfa-35455	96	7	2 28.6%	PERCENT
cjfa-35455	96	8	10.0%	PERCENT
cjfa-35455	96	9	2 22.2%	PERCENT
cjfa-35455	96	10	4 57.1%	PERCENT
cjfa-35455	96	11	10 100.0%	PERCENT
cjfa-35455	96	12	9 100.0%	PERCENT
cjfa-35455	96	13	7 100.0%	PERCENT
cjfa-35455	98	1	first	ORDINAL
cjfa-35455	100	1	second	ORDINAL
cjfa-35455	100	2	ethiopia	GPE
cjfa-35455	100	3	ethiopia	GPE
cjfa-35455	100	4	four	CARDINAL
cjfa-35455	101	1	ethiopia	GPE
cjfa-35455	102	1	4	CARDINAL
cjfa-35455	102	2	ethiopian	NORP
cjfa-35455	104	1	three	CARDINAL
cjfa-35455	104	2	4.444	CARDINAL
cjfa-35455	104	3	4.714	CARDINAL
cjfa-35455	105	1	4.571	CARDINAL
cjfa-35455	105	2	4.571	CARDINAL
cjfa-35455	105	3	4.857	CARDINAL
cjfa-35455	105	4	4.143	CARDINAL
cjfa-35455	105	5	5	CARDINAL
cjfa-35455	105	6	4.571	CARDINAL
cjfa-35455	106	1	wallis	GPE
cjfa-35455	106	2	three	CARDINAL
cjfa-35455	106	3	0.01	CARDINAL
cjfa-35455	106	4	1 and 5	CARDINAL
cjfa-35455	106	5	5	CARDINAL
cjfa-35455	107	1	under 10% or 5%	PERCENT
cjfa-35455	108	1	4.92	CARDINAL
cjfa-35455	108	2	4.85	CARDINAL
cjfa-35455	108	3	ethiopia	GPE
cjfa-35455	109	1	71	CARDINAL
cjfa-35455	109	2	4	CARDINAL
cjfa-35455	109	3	ea	CARDINAL
cjfa-35455	110	1	1.increases	ORDINAL
cjfa-35455	110	2	4.3	CARDINAL
cjfa-35455	110	3	4.714 4.5	MONEY
cjfa-35455	110	4	2.increases	MONEY
cjfa-35455	110	5	4.4	CARDINAL
cjfa-35455	110	6	4.571	CARDINAL
cjfa-35455	110	7	1.005	CARDINAL
cjfa-35455	110	8	3.1	CARDINAL
cjfa-35455	110	9	0.756 0.72 4.increases	QUANTITY
cjfa-35455	110	10	qe	ORG
cjfa-35455	110	11	3.444	CARDINAL
cjfa-35455	110	12	4.7	CARDINAL
cjfa-35455	110	13	4.571	CARDINAL
cjfa-35455	110	14	4.6 0.483 0.527	MONEY
cjfa-35455	110	15	ethiopian	NORP
cjfa-35455	110	16	3.2	CARDINAL
cjfa-35455	110	17	1.135	CARDINAL
cjfa-35455	111	1	3.8	CARDINAL
cjfa-35455	111	2	5	CARDINAL
cjfa-35455	111	3	4.9	CARDINAL
cjfa-35455	111	4	0.441 0.378	MONEY
cjfa-35455	111	5	3.9	CARDINAL
cjfa-35455	111	6	1.101	CARDINAL
cjfa-35455	111	7	0.488 0.807 11.reduces	MONEY
cjfa-35455	111	8	1.5	CARDINAL
cjfa-35455	111	9	2.333	CARDINAL
cjfa-35455	111	10	2.429 2.09	CARDINAL
cjfa-35455	111	11	0.527 1	CARDINAL
cjfa-35455	111	12	0.834	CARDINAL
cjfa-35455	111	13	4.7	CARDINAL
cjfa-35455	111	14	4.571 4.61	CARDINAL
cjfa-35455	111	15	ea	CARDINAL
cjfa-35455	113	1	three	CARDINAL
cjfa-35455	113	2	10%	PERCENT
cjfa-35455	113	3	5%	PERCENT
cjfa-35455	113	4	1%	PERCENT
cjfa-35455	113	5	wallis	GPE
cjfa-35455	113	6	1.209	CARDINAL
cjfa-35455	113	7	0.10	CARDINAL
cjfa-35455	113	8	o	DATE
cjfa-35455	114	1	5	CARDINAL
cjfa-35455	114	2	ea	CARDINAL
cjfa-35455	115	1	1	CARDINAL
cjfa-35455	115	2	ethiopian	NORP
cjfa-35455	115	3	4	CARDINAL
cjfa-35455	115	4	2.571 3.04	CARDINAL
cjfa-35455	115	5	0.816	CARDINAL
cjfa-35455	115	6	1.272	CARDINAL
cjfa-35455	116	1	3.4	CARDINAL
cjfa-35455	116	2	2.71	CARDINAL
cjfa-35455	116	3	1.174	CARDINAL
cjfa-35455	116	4	0.951 1.12 3	CARDINAL
cjfa-35455	117	1	3.3	CARDINAL
cjfa-35455	117	2	1.512	CARDINAL
cjfa-35455	118	1	4.3 3.778	CARDINAL
cjfa-35455	118	2	4.12	CARDINAL
cjfa-35455	118	3	0.866 5	DATE
cjfa-35455	119	1	4.6	CARDINAL
cjfa-35455	119	2	4.429 3.9	CARDINAL
cjfa-35455	119	3	0.516 1.414	CARDINAL
cjfa-35455	120	1	ethiopian	NORP
cjfa-35455	120	2	2.6 2.333	CARDINAL
cjfa-35455	120	3	1.03 7	DATE
cjfa-35455	121	1	4.5	CARDINAL
cjfa-35455	121	2	1.704 1.093	CARDINAL
cjfa-35455	121	3	4	CARDINAL
cjfa-35455	121	4	73 fm aa ea	QUANTITY
cjfa-35455	123	1	three	CARDINAL
cjfa-35455	123	2	10%	PERCENT
cjfa-35455	123	3	5%	PERCENT
cjfa-35455	123	4	1%	PERCENT
cjfa-35455	123	5	wallis	GPE
cjfa-35455	123	6	ea	CARDINAL
cjfa-35455	123	7	18.331	CARDINAL
cjfa-35455	124	1	0.01	CARDINAL
cjfa-35455	124	2	o	DATE
cjfa-35455	125	1	2.09	CARDINAL
cjfa-35455	125	2	one	CARDINAL
cjfa-35455	125	3	3.74	CARDINAL
cjfa-35455	125	4	5	CARDINAL
cjfa-35455	126	1	ethiopian	NORP
cjfa-35455	127	1	2003	DATE
cjfa-35455	127	2	barth, 2008	ORG
cjfa-35455	129	1	5	CARDINAL
cjfa-35455	129	2	ethiopian	NORP
cjfa-35455	130	1	ethiopian	NORP
cjfa-35455	131	1	ethiopia	GPE
cjfa-35455	131	2	4.12	CARDINAL
cjfa-35455	132	1	ethiopian	NORP
cjfa-35455	132	2	3.04	CARDINAL
cjfa-35455	133	1	2.71	CARDINAL
cjfa-35455	133	2	2.85	CARDINAL
cjfa-35455	136	1	4.12	CARDINAL
cjfa-35455	137	1	5	CARDINAL
cjfa-35455	137	2	africa	LOC
cjfa-35455	137	3	ethiopian	NORP
cjfa-35455	138	1	ethiopia	GPE
cjfa-35455	138	2	ethiopian	NORP
cjfa-35455	139	1	ethiopian	NORP
cjfa-35455	139	2	3.9	CARDINAL
cjfa-35455	141	1	three	CARDINAL
cjfa-35455	141	2	anova	ORG
cjfa-35455	142	1	6	CARDINAL
cjfa-35455	142	2	1	CARDINAL
cjfa-35455	142	3	2	DATE
cjfa-35455	142	4	5	DATE
cjfa-35455	142	5	8	DATE
cjfa-35455	142	6	9	DATE
cjfa-35455	142	7	10	DATE
cjfa-35455	142	8	three	CARDINAL
cjfa-35455	143	1	4	CARDINAL
cjfa-35455	143	2	5	DATE
cjfa-35455	143	3	7	DATE
cjfa-35455	143	4	three	CARDINAL
cjfa-35455	144	1	africa	LOC
cjfa-35455	144	2	ethiopia	GPE
cjfa-35455	145	1	anova	ORG
cjfa-35455	145	2	kruskal	NORP
cjfa-35455	145	3	wallis	GPE
cjfa-35455	145	4	three	CARDINAL
cjfa-35455	145	5	1	CARDINAL
cjfa-35455	145	6	2	DATE
cjfa-35455	145	7	5	DATE
cjfa-35455	145	8	8	DATE
cjfa-35455	145	9	9	DATE
cjfa-35455	145	10	10	DATE
cjfa-35455	145	11	4	CARDINAL
cjfa-35455	145	12	4	CARDINAL
cjfa-35455	146	1	6	CARDINAL
cjfa-35455	147	1	anova	ORG
cjfa-35455	147	2	three	CARDINAL
cjfa-35455	147	3	6.1	CARDINAL
cjfa-35455	147	4	1	CARDINAL
cjfa-35455	147	5	26	CARDINAL
cjfa-35455	147	6	116	CARDINAL
cjfa-35455	147	7	4.46153846 0.25846154 2	MONEY
cjfa-35455	147	8	26	CARDINAL
cjfa-35455	147	9	4.30769231	CARDINAL
cjfa-35455	147	10	26	CARDINAL
cjfa-35455	147	11	qe	ORG
cjfa-35455	147	12	24 90	DATE
cjfa-35455	147	13	75 6.1	CARDINAL
cjfa-35455	147	14	5	CARDINAL
cjfa-35455	147	15	26	CARDINAL
cjfa-35455	147	16	6	CARDINAL
cjfa-35455	147	17	ethiopian	NORP
cjfa-35455	147	18	26	CARDINAL
cjfa-35455	148	1	26	CARDINAL
cjfa-35455	148	2	103	CARDINAL
cjfa-35455	149	1	26	CARDINAL
cjfa-35455	149	2	128	CARDINAL
cjfa-35455	149	3	26	CARDINAL
cjfa-35455	149	4	4.84615385	CARDINAL
cjfa-35455	149	5	26	CARDINAL
cjfa-35455	149	6	106	CARDINAL
cjfa-35455	150	1	26	CARDINAL
cjfa-35455	150	2	53	CARDINAL
cjfa-35455	151	1	26	CARDINAL
cjfa-35455	151	2	120	CARDINAL
cjfa-35455	151	3	187.177419 11 17.016129	DATE
cjfa-35455	151	4	1.0369e-44	CARDINAL
cjfa-35455	151	5	1.59232479	CARDINAL
cjfa-35455	151	6	156.5	CARDINAL
cjfa-35455	151	7	0.52516779	MONEY
cjfa-35455	151	8	343.677419 309	CARDINAL
cjfa-35455	151	9	o	DATE
cjfa-35455	152	1	6.2	CARDINAL
cjfa-35455	152	2	1	CARDINAL
cjfa-35455	153	1	ethiopian	NORP
cjfa-35455	153	2	26	CARDINAL
cjfa-35455	153	3	3.11538462	CARDINAL
cjfa-35455	154	1	26	CARDINAL
cjfa-35455	154	2	2.76923077	CARDINAL
cjfa-35455	154	3	26	CARDINAL
cjfa-35455	154	4	6	CARDINAL
cjfa-35455	155	1	anova	ORG
cjfa-35455	155	2	tiruneh76 6.2	ORG
cjfa-35455	155	3	4	CARDINAL
cjfa-35455	156	1	26	CARDINAL
cjfa-35455	156	2	26	CARDINAL
cjfa-35455	156	3	3.88461538	CARDINAL
cjfa-35455	157	1	ethiopian	NORP
cjfa-35455	157	2	26	CARDINAL
cjfa-35455	157	3	66	CARDINAL
cjfa-35455	158	1	26	CARDINAL
cjfa-35455	158	2	99	CARDINAL
cjfa-35455	158	3	60.6483516	CARDINAL
cjfa-35455	158	4	7.63347165 2.7208e-07 1.80806249	PRODUCT
cjfa-35455	158	5	231.730769	CARDINAL
cjfa-35455	158	6	1.32417582	MONEY
cjfa-35455	158	7	292.379121	CARDINAL
cjfa-35455	165	1	one	CARDINAL
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cjfa-35455	165	3	6	CARDINAL
cjfa-35455	166	1	anova	ORG
cjfa-35455	166	2	ethiopian	NORP
cjfa-35455	168	1	ethiopia	GPE
cjfa-35455	168	2	ethiopian	NORP
cjfa-35455	168	3	ethiopia	GPE
cjfa-35455	169	1	ethiopia	GPE
cjfa-35455	171	1	ethiopia	GPE
cjfa-35455	172	1	ifrs	GPE
cjfa-35455	172	2	ethiopia	GPE
cjfa-35455	173	1	ethiopian	NORP
cjfa-35455	174	1	ethiopian	NORP
cjfa-35455	175	1	ethiopia	GPE
cjfa-35455	176	1	ethiopian	NORP
cjfa-35455	177	1	ethiopia	GPE
cjfa-35455	180	1	first	ORDINAL
cjfa-35455	180	2	ethiopian	NORP
cjfa-35455	180	3	tiruneh78 cial sector association	ORG
cjfa-35455	181	1	second	ORDINAL
cjfa-35455	181	2	ethiopia	GPE
cjfa-35455	183	1	2020	DATE
cjfa-35455	184	1	african	NORP
cjfa-35455	184	2	2020	DATE
cjfa-35455	186	1	barth	PERSON
cjfa-35455	186	2	m.e.	PERSON
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cjfa-35455	188	1	83(5	CARDINAL
cjfa-35455	188	2	1159-1179	DATE
cjfa-35455	189	1	benjamin	ORG
cjfa-35455	189	2	j.j.	GPE
cjfa-35455	189	3	& stanga	GPE
cjfa-35455	189	4	k.g.	GPE
cjfa-35455	189	5	1977	DATE
cjfa-35455	191	1	187	CARDINAL
cjfa-35455	192	1	http://dx.doi.org/10.1080/00014788.1977.9728702	CARDINAL
cjfa-35455	193	1	callao	ORG
cjfa-35455	193	2	s.	GPE
cjfa-35455	193	3	jarne	GPE
cjfa-35455	193	4	j.i.	GPE
cjfa-35455	193	5	j.a.	GPE
cjfa-35455	193	6	2007	DATE
cjfa-35455	193	7	spain	GPE
cjfa-35455	194	1	journal of international accounting	ORG
cjfa-35455	194	2	16(2	CARDINAL
cjfa-35455	194	3	148	CARDINAL
cjfa-35455	195	1	christian	NORP
cjfa-35455	195	2	j.m.	GPE
cjfa-35455	195	3	2009	DATE
cjfa-35455	196	1	u.s.	GPE
cjfa-35455	197	1	8	CARDINAL
cjfa-35455	198	1	elias	PERSON
cjfa-35455	198	2	2012	DATE
cjfa-35455	199	1	australia	GPE
cjfa-35455	200	1	journal of international accounting research	ORG
cjfa-35455	200	2	11(1	CARDINAL
cjfa-35455	200	3	147	CARDINAL
cjfa-35455	201	1	ethiopian	NORP
cjfa-35455	201	2	2014	DATE
cjfa-35455	203	1	gazette	GPE
cjfa-35455	203	2	20th year	DATE
cjfa-35455	203	3	81	DATE
cjfa-35455	203	4	addis ababa	GPE
cjfa-35455	203	5	december	DATE
cjfa-35455	203	6	7714	DATE
cjfa-35455	204	1	gordon	PERSON
cjfa-35455	204	2	e.a.	GPE
cjfa-35455	204	3	2008	DATE
cjfa-35455	206	1	21(3	CARDINAL
cjfa-35455	206	2	231	CARDINAL
cjfa-35455	208	1	houqe	PERSON
cjfa-35455	208	2	m., & monem	ORG
cjfa-35455	208	3	2016	DATE
cjfa-35455	210	1	the international journal of accounting	ORG
cjfa-35455	210	2	51(3	CARDINAL
cjfa-35455	210	3	378	CARDINAL
cjfa-35455	212	1	2010	DATE
cjfa-35455	214	1	london	GPE
cjfa-35455	215	1	iasc	NORP
cjfa-35455	215	2	1989	DATE
cjfa-35455	216	1	iasc	NORP
cjfa-35455	217	1	london	GPE
cjfa-35455	218	1	79	CARDINAL
cjfa-35455	218	2	e.k.	GPE
cjfa-35455	218	3	s.	PERSON
cjfa-35455	218	4	2006	DATE
cjfa-35455	219	1	eu	ORG
cjfa-35455	220	1	journal of international accounting	ORG
cjfa-35455	220	2	170	CARDINAL
cjfa-35455	222	1	leuz	PERSON
cjfa-35455	222	2	2003	DATE
cjfa-35455	223	1	germany	GPE
cjfa-35455	224	1	journal of accounting research	ORG
cjfa-35455	224	2	445	CARDINAL
cjfa-35455	225	1	mardini	PERSON
cjfa-35455	225	2	crawford	GPE
cjfa-35455	225	3	2015	CARDINAL
cjfa-35455	226	1	ifrs 8	DATE
cjfa-35455	226	2	16(1	CARDINAL
cjfa-35455	226	3	2	CARDINAL
cjfa-35455	227	1	jaar-09-2012-0066	DATE
cjfa-35455	228	1	mardini	PERSON
cjfa-35455	228	2	g.h.	GPE
cjfa-35455	228	3	2017	CARDINAL
cjfa-35455	229	1	qatari	NORP
cjfa-35455	230	1	international journal of accounting	ORG
cjfa-35455	230	2	13(1	CARDINAL
cjfa-35455	230	3	99-122	CARDINAL
cjfa-35455	231	1	mesele	PERSON
cjfa-35455	231	2	2019	DATE
cjfa-35455	232	1	ethiopia	GPE
cjfa-35455	233	1	10(5	CARDINAL
cjfa-35455	233	2	1-11	CARDINAL
cjfa-35455	234	1	http://dx.doi	PERSON
cjfa-35455	235	1	org/10.7176	PERSON
cjfa-35455	235	2	5-01	DATE
cjfa-35455	235	3	mohammadi, a., & mardini	PERSON
cjfa-35455	235	4	g.h.	GPE
cjfa-35455	235	5	2016	CARDINAL
cjfa-35455	236	1	qatari	NORP
cjfa-35455	237	1	6(2	CARDINAL
cjfa-35455	237	2	160	CARDINAL
cjfa-35455	238	1	oppenheim	ORG
cjfa-35455	238	2	a.n.	GPE
cjfa-35455	238	3	1992	DATE
cjfa-35455	240	1	london	GPE
cjfa-35455	240	2	pinter pub ltd	ORG
cjfa-35455	240	3	j.s.	GPE
cjfa-35455	240	4	d.a.	PERSON
cjfa-35455	240	5	2016	CARDINAL
cjfa-35455	241	1	ethiopia	GPE
cjfa-35455	242	1	7(1	CARDINAL
cjfa-35455	242	2	55-65	DATE
cjfa-35455	243	1	rahman	PERSON
cjfa-35455	243	2	s.	PERSON
cjfa-35455	243	3	2014	DATE
cjfa-35455	245	1	the international journal of accounting	ORG
cjfa-35455	245	2	183	CARDINAL
cjfa-35455	246	1	russell	PERSON
cjfa-35455	246	2	m. (	PERSON
cjfa-35455	246	3	2015	DATE
cjfa-35455	248	1	28(2	GPE
cjfa-35455	248	2	195	CARDINAL
cjfa-35455	249	1	dunne	PERSON
cjfa-35455	249	2	t.	GPE
cjfa-35455	249	3	s., & power	ORG
cjfa-35455	249	4	2016	DATE
cjfa-35455	250	1	ifrs 7on	DATE
cjfa-35455	250	2	jordan	GPE
cjfa-35455	251	1	29(3	CARDINAL
cjfa-35455	251	2	241	CARDINAL
cjfa-35455	252	1	2019	DATE
cjfa-35455	253	1	africa	LOC
cjfa-35455	254	1	journal of financial	ORG
cjfa-35455	254	2	17(4	CARDINAL
cjfa-35455	254	3	635-649	CARDINAL
cjfa-35455	255	1	http://dx.doi.org/10.1108/jfra-08-2018-0067	ORG
cjfa-35455	256	1	yitayew	ORG
cjfa-35455	256	2	m.	PERSON
cjfa-35455	256	3	2016	DATE
cjfa-35455	257	1	ethiopia	GPE
cjfa-35455	258	1	addis ababa university	ORG
cjfa-35455	259	1	zeghal	PERSON
cjfa-35455	259	2	d., & mhedhbi	ORG
cjfa-35455	259	3	2006	DATE
cjfa-35455	260	1	the international journal of accounting	ORG
cjfa-35455	260	2	41(4	CARDINAL
cjfa-35455	260	3	373	CARDINAL