id	sid	eid	entity	type
emaj-33	1	1	tunisian	NORP
emaj-33	1	2	dr.	PERSON
emaj-33	1	3	khiari universitaire de jendouba	ORG
emaj-33	1	4	jendouba university	ORG
emaj-33	2	1	khiariwided@yahoo.fr	ORG
emaj-33	2	2	tunisian	NORP
emaj-33	3	1	tunisian	NORP
emaj-33	4	1	46	CARDINAL
emaj-33	4	2	tunisian	NORP
emaj-33	4	3	2001 to 2010	DATE
emaj-33	11	1	tunisian	NORP
emaj-33	15	1	3.0	CARDINAL
emaj-33	15	2	united states	GPE
emaj-33	16	1	the university of pittsburgh	ORG
emaj-33	16	2	the university of pittsburgh	ORG
emaj-33	17	1	3 no 2	MONEY
emaj-33	17	2	issn 2158-8708	PERSON
emaj-33	18	1	10.5195/emaj.2013.33	QUANTITY
emaj-33	20	1	http://emaj.pitt.edu/	NORP
emaj-33	20	2	khiari p	PERSON
emaj-33	23	1	46|	CARDINAL
emaj-33	23	2	3 no 2	MONEY
emaj-33	24	1	issn 2158-8708	PERSON
emaj-33	24	2	10.5195/emaj.2013.33	QUANTITY
emaj-33	24	3	tunisian	NORP
emaj-33	24	4	dr.	PERSON
emaj-33	24	5	khiari 1.introduction the	ORG
emaj-33	24	6	2008	DATE
emaj-33	24	7	wong	GPE
emaj-33	24	8	2011	DATE
emaj-33	24	9	al.	PERSON
emaj-33	24	10	2011	DATE
emaj-33	24	11	2011	DATE
emaj-33	24	12	2012	DATE
emaj-33	25	1	one	CARDINAL
emaj-33	26	1	mangena & tauringana	ORG
emaj-33	26	2	2007	DATE
emaj-33	27	1	one	CARDINAL
emaj-33	27	2	ho	NORP
emaj-33	27	3	wong	GPE
emaj-33	27	4	2001	DATE
emaj-33	27	5	chau	ORG
emaj-33	27	6	2002	DATE
emaj-33	27	7	noe	ORG
emaj-33	27	8	2001	DATE
emaj-33	27	9	chen	PERSON
emaj-33	27	10	jaggi	PERSON
emaj-33	27	11	2000	DATE
emaj-33	27	12	wong	GPE
emaj-33	27	13	2001	DATE
emaj-33	28	1	tunisian	NORP
emaj-33	29	1	tunisian	NORP
emaj-33	36	1	two	CARDINAL
emaj-33	38	1	3 no 2	MONEY
emaj-33	38	2	issn 2158-8708	PERSON
emaj-33	39	1	10.5195/emaj.2013.33	QUANTITY
emaj-33	39	2	tunisian	NORP
emaj-33	39	3	47	DATE
emaj-33	46	1	second	ORDINAL
emaj-33	46	2	tunisian	NORP
emaj-33	47	1	section three	LAW
emaj-33	48	1	four	CARDINAL
emaj-33	50	1	tunisian	NORP
emaj-33	50	2	standard & poor’s, 2008	ORG
emaj-33	52	1	tunisian	NORP
emaj-33	53	1	tunisian	NORP
emaj-33	53	2	tunisian	NORP
emaj-33	54	1	tunisian	NORP
emaj-33	55	1	117	CARDINAL
emaj-33	55	2	november 14th, 1994	DATE
emaj-33	55	3	2005-96	DATE
emaj-33	55	4	october 18th, 2005	DATE
emaj-33	58	1	no later than three months	DATE
emaj-33	58	2	the fiscal year	DATE
emaj-33	59	1	dr.	PERSON
emaj-33	59	2	khiari p	PERSON
emaj-33	59	3	48|	CARDINAL
emaj-33	59	4	3 no 2	MONEY
emaj-33	59	5	issn 2158-8708	PERSON
emaj-33	60	1	10.5195/emaj.2013.33	QUANTITY
emaj-33	63	1	article 128	LAW
emaj-33	63	2	three months	DATE
emaj-33	63	3	twenty days	DATE
emaj-33	64	1	article 201 of the ccc board of directors	LAW
emaj-33	64	2	each fiscal year	DATE
emaj-33	65	1	117	CARDINAL
emaj-33	65	2	november 14th, 1994	DATE
emaj-33	65	3	tunisian	NORP
emaj-33	68	1	no later than one month	DATE
emaj-33	68	2	the end of each semester	DATE
emaj-33	69	1	tunisia	GPE
emaj-33	69	2	each year	DATE
emaj-33	69	3	three	CARDINAL
emaj-33	70	1	2005-96	DATE
emaj-33	70	2	october 18th, 2005	DATE
emaj-33	73	1	tunisian	NORP
emaj-33	74	1	3.1.sample	CARDINAL
emaj-33	74	2	the tunisian stock exchange	ORG
emaj-33	74	3	46	CARDINAL
emaj-33	74	4	tunisian	NORP
emaj-33	74	5	2001 to 2010	DATE
emaj-33	75	1	3 no 2	MONEY
emaj-33	75	2	issn 2158-8708	PERSON
emaj-33	76	1	10.5195/emaj.2013.33	QUANTITY
emaj-33	76	2	tunisian	NORP
emaj-33	76	3	49 3.2.measurement	DATE
emaj-33	77	1	1	CARDINAL
emaj-33	77	2	more than 5%	PERCENT
emaj-33	78	1	adm	PERSON
emaj-33	78	2	1	CARDINAL
emaj-33	78	3	0	CARDINAL
emaj-33	78	4	1	CARDINAL
emaj-33	78	5	0	CARDINAL
emaj-33	78	6	42	CARDINAL
emaj-33	78	7	tunisia	GPE
emaj-33	79	1	1997).and	CARDINAL
emaj-33	80	1	annual	DATE
emaj-33	80	2	five	CARDINAL
emaj-33	80	3	1	CARDINAL
emaj-33	80	4	0	CARDINAL
emaj-33	82	1	ropdg	PERSON
emaj-33	82	2	1	CARDINAL
emaj-33	82	3	0	CARDINAL
emaj-33	83	1	khiari p	PERSON
emaj-33	83	2	3 no 2	MONEY
emaj-33	83	3	issn 2158-8708	PERSON
emaj-33	84	1	10.5195/emaj.2013.33 | http://emaj.pitt.edu	QUANTITY
emaj-33	84	2	2	CARDINAL
emaj-33	84	3	3	CARDINAL
emaj-33	84	4	4	CARDINAL
emaj-33	84	5	5	CARDINAL
emaj-33	85	1	2	CARDINAL
emaj-33	85	2	first	ORDINAL
emaj-33	85	3	1	CARDINAL
emaj-33	85	4	1	CARDINAL
emaj-33	85	5	io	LOC
emaj-33	88	1	organizat ion chart	PERSON
emaj-33	89	1	item2	ORG
emaj-33	89	2	item3	ORG
emaj-33	89	3	item5	ORG
emaj-33	89	4	3 no 2	MONEY
emaj-33	89	5	issn 2158-8708	PERSON
emaj-33	90	1	10.5195/emaj.2013.33	QUANTITY
emaj-33	90	2	tunisian	NORP
emaj-33	91	1	51	CARDINAL
emaj-33	91	2	item7	PERSON
emaj-33	98	1	3 years	DATE
emaj-33	99	1	annual	DATE
emaj-33	99	2	1	CARDINAL
emaj-33	99	3	0	CARDINAL
emaj-33	100	1	al.	PERSON
emaj-33	100	2	2002	DATE
emaj-33	100	3	al	PERSON
emaj-33	101	1	2007	DATE
emaj-33	102	1	second	ORDINAL
emaj-33	103	1	2	CARDINAL
emaj-33	103	2	four	CARDINAL
emaj-33	103	3		GPE
emaj-33	103	4		GPE
emaj-33	103	5		GPE
emaj-33	103	6		GPE
emaj-33	103	7		GPE
emaj-33	103	8		GPE
emaj-33	103	9		GPE
emaj-33	103	10		GPE
emaj-33	103	11		GPE
emaj-33	103	12		GPE
emaj-33	103	13		GPE
emaj-33	104	1		GPE
emaj-33	104	2		GPE
emaj-33	105	1		GPE
emaj-33	107	1		GPE
emaj-33	108	1		GPE
emaj-33	109	1		GPE
emaj-33	110	1		GPE
emaj-33	111	1		GPE
emaj-33	112	1		GPE
emaj-33	113	1		GPE
emaj-33	114	1		GPE
emaj-33	115	1		GPE
emaj-33	116	1		GPE
emaj-33	117	1		GPE
emaj-33	118	1		GPE
emaj-33	119	1		GPE
emaj-33	119	2		GPE
emaj-33	120	1		ORG
emaj-33	121	1	2	CARDINAL
emaj-33	123	1		GPE
emaj-33	123	2		GPE
emaj-33	123	3		GPE
emaj-33	123	4		GPE
emaj-33	123	5		GPE
emaj-33	123	6		GPE
emaj-33	123	7		GPE
emaj-33	123	8		GPE
emaj-33	123	9		GPE
emaj-33	123	10		GPE
emaj-33	123	11		GPE
emaj-33	123	12		GPE
emaj-33	123	13		GPE
emaj-33	124	1		GPE
emaj-33	126	1		GPE
emaj-33	127	1		GPE
emaj-33	128	1		GPE
emaj-33	129	1		GPE
emaj-33	130	1		GPE
emaj-33	131	1		GPE
emaj-33	132	1		GPE
emaj-33	133	1		GPE
emaj-33	134	1		GPE
emaj-33	135	1		GPE
emaj-33	136	1		GPE
emaj-33	137	1		GPE
emaj-33	138	1		GPE
emaj-33	138	2		GPE
emaj-33	139	1		ORG
emaj-33	140	1	2	CARDINAL
emaj-33	141	1	y y y y	PERSON
emaj-33	141	2	1	CARDINAL
emaj-33	141	3	46	DATE
emaj-33	141	4	dr.	PERSON
emaj-33	141	5	khiari p	PERSON
emaj-33	141	6	52|	CARDINAL
emaj-33	141	7	3 no 2	MONEY
emaj-33	141	8	issn 2158-8708	PERSON
emaj-33	142	1	10.5195/emaj.2013.33	QUANTITY
emaj-33	143	1	k 1x	PERSON
emaj-33	143	2	k 2x	ORG
emaj-33	146	1	1y	CARDINAL
emaj-33	146	2	2y	CARDINAL
emaj-33	147	1	3	CARDINAL
emaj-33	147	2	first	ORDINAL
emaj-33	147	3	three	CARDINAL
emaj-33	147	4	first	ORDINAL
emaj-33	147	5	first	ORDINAL
emaj-33	147	6	1	CARDINAL
emaj-33	147	7	1 x 2	QUANTITY
emaj-33	148	1	0	CARDINAL
emaj-33	149	1	0	CARDINAL
emaj-33	149	2	0	CARDINAL
emaj-33	149	3	1	CARDINAL
emaj-33	149	4	1 .106 %	PERCENT
emaj-33	149	5	4	CARDINAL
emaj-33	149	6	item2	ORG
emaj-33	149	7	0	CARDINAL
emaj-33	150	1	0	CARDINAL
emaj-33	150	2	0	CARDINAL
emaj-33	151	1	1	CARDINAL
emaj-33	151	2	1 .338 %	PERCENT
emaj-33	151	3	4	CARDINAL
emaj-33	151	4	2.294 3 3.459	TIME
emaj-33	151	5	75.753	CARDINAL
emaj-33	151	6	item3	ORG
emaj-33	151	7	0 .924	CARDINAL
emaj-33	151	8	0	CARDINAL
emaj-33	152	1	1	CARDINAL
emaj-33	152	2	0 .997 %	PERCENT
emaj-33	152	3	5	CARDINAL
emaj-33	152	4	3 3.221	CARDINAL
emaj-33	152	5	90.308	CARDINAL
emaj-33	152	6	3 no 2	MONEY
emaj-33	152	7	issn 2158-8708	PERSON
emaj-33	152	8	10.5195/emaj.2013.33	QUANTITY
emaj-33	152	9	tunisian	NORP
emaj-33	152	10	53	DATE
emaj-33	155	1	2/17	CARDINAL
emaj-33	157	1	k kkkk ri xyxyffcejdis	PERSON
emaj-33	157	2	j = 1	PERSON
emaj-33	157	3	2,	CARDINAL
emaj-33	157	4	5	CARDINAL
emaj-33	157	5	five	CARDINAL
emaj-33	157	6		CARDINAL
emaj-33	157	7	index1	DATE
emaj-33	157	8		CARDINAL
emaj-33	157	9	index2	DATE
emaj-33	157	10		CARDINAL
emaj-33	157	11	index3	ORG
emaj-33	157	12		CARDINAL
emaj-33	157	13	index4	ORG
emaj-33	157	14		CARDINAL
emaj-33	157	15	index5	ORG
emaj-33	157	16	4	CARDINAL
emaj-33	157	17	1	CARDINAL
emaj-33	157	18	2	CARDINAL
emaj-33	157	19	3	CARDINAL
emaj-33	157	20	4	CARDINAL
emaj-33	157	21	5	CARDINAL
emaj-33	157	22	3.35 3.9	CARDINAL
emaj-33	157	23	5.68 3.07	CARDINAL
emaj-33	157	24	4.43	CARDINAL
emaj-33	159	1	4.07 4.21 6.28	CARDINAL
emaj-33	159	2	3.81	CARDINAL
emaj-33	159	3	0.23 0.21	MONEY
emaj-33	159	4	tunisian	NORP
emaj-33	160	1	dr.	PERSON
emaj-33	160	2	khiari p	PERSON
emaj-33	163	1	3 no 2	MONEY
emaj-33	164	1	issn 2158-8708	PERSON
emaj-33	164	2	10.5195/emaj.2013.33	QUANTITY
emaj-33	167	1	three	CARDINAL
emaj-33	168	1	less than 33rd	CARDINAL
emaj-33	169	1	33rd	ORDINAL
emaj-33	169	2	66th	ORDINAL
emaj-33	170	1	66th	ORDINAL
emaj-33	171	1	three	CARDINAL
emaj-33	172	1	two	CARDINAL
emaj-33	173	1	1	CARDINAL
emaj-33	173	2	i.	PERSON
emaj-33	174	1	2	CARDINAL
emaj-33	174	2	3	DATE
emaj-33	174	3	4	DATE
emaj-33	174	4	5	DATE
emaj-33	174	5	6	CARDINAL
emaj-33	176	1	3 no 2	MONEY
emaj-33	176	2	issn 2158-8708	PERSON
emaj-33	176	3	10.5195/emaj.2013.33	QUANTITY
emaj-33	176	4	tunisian	NORP
emaj-33	176	5	55	DATE
emaj-33	176	6	2	CARDINAL
emaj-33	177	1	ii	PERSON
emaj-33	177	2	khiari p	PERSON
emaj-33	177	3	56|	CARDINAL
emaj-33	177	4	3 no 2	MONEY
emaj-33	178	1	issn 2158-8708	PERSON
emaj-33	178	2	10.5195/emaj.2013.33	QUANTITY
emaj-33	186	1	4	CARDINAL
emaj-33	187	1	4	CARDINAL
emaj-33	187	2	6	CARDINAL
emaj-33	187	3	3 no 2	MONEY
emaj-33	187	4	issn 2158-8708	PERSON
emaj-33	188	1	10.5195/emaj.2013.33	QUANTITY
emaj-33	188	2	tunisian	NORP
emaj-33	188	3	57	DATE
emaj-33	188	4	vi	PERSON
emaj-33	194	1	one	CARDINAL
emaj-33	196	1	5	CARDINAL
emaj-33	197	1	dr.	PERSON
emaj-33	197	2	khiari p	PERSON
emaj-33	197	3	3 no 2	MONEY
emaj-33	198	1	issn 2158-8708	PERSON
emaj-33	198	2	10.5195/emaj.2013.33	QUANTITY
emaj-33	202	1	tunisian	NORP
emaj-33	206	1	23	CARDINAL
emaj-33	207	1	5	CARDINAL
emaj-33	207	2	tunisian	NORP
emaj-33	207	3	1	CARDINAL
emaj-33	207	4	1	CARDINAL
emaj-33	208	1	2	CARDINAL
emaj-33	208	2	3	CARDINAL
emaj-33	209	1	4	CARDINAL
emaj-33	209	2	5	CARDINAL
emaj-33	209	3	3 no 2	MONEY
emaj-33	209	4	issn 2158-8708	PERSON
emaj-33	209	5	10.5195/emaj.2013.33	QUANTITY
emaj-33	209	6	tunisian	NORP
emaj-33	209	7	59	CARDINAL
emaj-33	209	8	6	CARDINAL
emaj-33	210	1	2	CARDINAL
emaj-33	210	2	1	CARDINAL
emaj-33	210	3	big4	ORG
emaj-33	210	4	2	CARDINAL
emaj-33	211	1	3	CARDINAL
emaj-33	212	1	4	CARDINAL
emaj-33	212	2	big4	ORG
emaj-33	212	3	5	CARDINAL
emaj-33	213	1	3	CARDINAL
emaj-33	213	2	group1	PERSON
emaj-33	214	1	2	CARDINAL
emaj-33	215	1	3	CARDINAL
emaj-33	215	2	4	CARDINAL
emaj-33	215	3	5	CARDINAL
emaj-33	215	4	4	CARDINAL
emaj-33	215	5	1	CARDINAL
emaj-33	216	1	2	CARDINAL
emaj-33	216	2	khiari p	PERSON
emaj-33	216	3	60|	CARDINAL
emaj-33	216	4	3 no 2	MONEY
emaj-33	216	5	issn 2158-8708	PERSON
emaj-33	217	1	10.5195/emaj.2013.33	QUANTITY
emaj-33	218	1	3	CARDINAL
emaj-33	219	1	4	CARDINAL
emaj-33	220	1	5	CARDINAL
emaj-33	220	2	1	CARDINAL
emaj-33	220	3	2	CARDINAL
emaj-33	221	1	3	CARDINAL
emaj-33	222	1	1	CARDINAL
emaj-33	223	1	1	CARDINAL
emaj-33	223	2	2	CARDINAL
emaj-33	223	3	3	CARDINAL
emaj-33	224	1	g1	ORG
emaj-33	230	1	3	CARDINAL
emaj-33	232	1	ho	NORP
emaj-33	232	2	wong	GPE
emaj-33	232	3	2001	DATE
emaj-33	234	1	archambault	PERSON
emaj-33	234	2	archambault	GPE
emaj-33	234	3	2003	DATE
emaj-33	237	1	2	CARDINAL
emaj-33	238	1	3 no 2	MONEY
emaj-33	238	2	issn 2158-8708	PERSON
emaj-33	239	1	10.5195/emaj.2013.33	QUANTITY
emaj-33	239	2	tunisian	NORP
emaj-33	240	1	61	CARDINAL
emaj-33	241	1	3	CARDINAL
emaj-33	243	1	4	CARDINAL
emaj-33	243	2	5	DATE
emaj-33	243	3	6	DATE
emaj-33	244	1	g6	ORG
emaj-33	246	1	elgazzar	PERSON
emaj-33	246	2	1998	DATE
emaj-33	246	3	bushe	PERSON
emaj-33	246	4	noah	PERSON
emaj-33	246	5	2001	DATE
emaj-33	254	1	chen	PERSON
emaj-33	254	2	jaggi	PERSON
emaj-33	254	3	2000	DATE
emaj-33	254	4	li	PERSON
emaj-33	254	5	2001	DATE
emaj-33	254	6	7	CARDINAL
emaj-33	254	7	2	CARDINAL
emaj-33	255	1	1	CARDINAL
emaj-33	255	2	2	CARDINAL
emaj-33	255	3	3	CARDINAL
emaj-33	256	1	g1	ORG
emaj-33	256	2	4	CARDINAL
emaj-33	256	3	khiari p	PERSON
emaj-33	256	4	62|	CARDINAL
emaj-33	256	5	3 no 2	MONEY
emaj-33	256	6	issn 2158-8708	PERSON
emaj-33	257	1	10.5195/emaj.2013.33	QUANTITY
emaj-33	263	1	g3	ORG
emaj-33	264	1	gul	PERSON
emaj-33	264	2	leung	PERSON
emaj-33	264	3	2004	DATE
emaj-33	265	1	4	CARDINAL
emaj-33	265	2	5	CARDINAL
emaj-33	268	1	5	CARDINAL
emaj-33	268	2	figure8	PERSON
emaj-33	268	3	3	CARDINAL
emaj-33	269	1	1	CARDINAL
emaj-33	269	2	2	CARDINAL
emaj-33	269	3	3	CARDINAL
emaj-33	270	1	g1	ORG
emaj-33	271	1	two	CARDINAL
emaj-33	271	2	2	CARDINAL
emaj-33	271	3	3	CARDINAL
emaj-33	272	1	3	CARDINAL
emaj-33	272	2	3 no 2	MONEY
emaj-33	272	3	issn 2158-8708	PERSON
emaj-33	273	1	10.5195/emaj.2013.33	QUANTITY
emaj-33	273	2	tunisian	NORP
emaj-33	273	3	63	DATE
emaj-33	274	1	4	CARDINAL
emaj-33	274	2	3	CARDINAL
emaj-33	275	1	4	CARDINAL
emaj-33	275	2	5	CARDINAL
emaj-33	276	1	two	CARDINAL
emaj-33	277	1	4	CARDINAL
emaj-33	277	2	5	CARDINAL
emaj-33	277	3	9	CARDINAL
emaj-33	278	1	4	CARDINAL
emaj-33	279	1	1	CARDINAL
emaj-33	282	1	jensen	PERSON
emaj-33	282	2	1993	DATE
emaj-33	284	1	2	CARDINAL
emaj-33	284	2	3	CARDINAL
emaj-33	287	1	g3	ORG
emaj-33	289	1	khiari p	PERSON
emaj-33	289	2	64|	CARDINAL
emaj-33	289	3	3 no 2	MONEY
emaj-33	289	4	issn 2158-8708	PERSON
emaj-33	289	5	10.5195/emaj.2013.33	QUANTITY
emaj-33	292	1	gelb	ORG
emaj-33	292	2	2000	DATE
emaj-33	294	1	four	CARDINAL
emaj-33	295	1	10	CARDINAL
emaj-33	296	1	5	CARDINAL
emaj-33	297	1	1	CARDINAL
emaj-33	298	1	first	ORDINAL
emaj-33	301	1	2	CARDINAL
emaj-33	301	2	3	CARDINAL
emaj-33	303	1	11	CARDINAL
emaj-33	304	1	3 no 2	MONEY
emaj-33	304	2	issn 2158-8708	PERSON
emaj-33	304	3	10.5195/emaj.2013.33	QUANTITY
emaj-33	304	4	tunisian	NORP
emaj-33	304	5	65 5.conclusion	CARDINAL
emaj-33	304	6	tunisian	NORP
emaj-33	305	1	annual	DATE
emaj-33	305	2	tunisian	NORP
emaj-33	309	1	five	CARDINAL
emaj-33	309	2	tunisian	NORP
emaj-33	322	1	khiari p	PERSON
emaj-33	322	2	66|	CARDINAL
emaj-33	322	3	3 no 2	MONEY
emaj-33	322	4	issn 2158-8708	PERSON
emaj-33	323	1	10.5195/emaj.2013.33	QUANTITY
emaj-33	323	2	tunisian	NORP
emaj-33	324	1	3 no 2	MONEY
emaj-33	324	2	issn 2158-8708	PERSON
emaj-33	325	1	10.5195/emaj.2013.33	QUANTITY
emaj-33	325	2	tunisian	NORP
emaj-33	325	3	67	CARDINAL
emaj-33	325	4	archambault	GPE
emaj-33	325	5	j.j. & archambault	ORG
emaj-33	325	6	m.e.	GPE
emaj-33	325	7	2003	DATE
emaj-33	325	8	the international journal of accounting	ORG
emaj-33	326	1	38	CARDINAL
emaj-33	326	2	2	CARDINAL
emaj-33	326	3	173-194	CARDINAL
emaj-33	327	1	bushee	PERSON
emaj-33	327	2	b., & noe	ORG
emaj-33	327	3	2000	DATE
emaj-33	327	4	journal of accounting research	ORG
emaj-33	327	5	38	DATE
emaj-33	327	6	171-202	CARDINAL
emaj-33	328	1	chau	ORG
emaj-33	328	2	g.k. & gray	ORG
emaj-33	328	3	2002	DATE
emaj-33	328	4	hong kong	GPE
emaj-33	328	5	singapore	GPE
emaj-33	328	6	the international journal of accounting	ORG
emaj-33	328	7	37	DATE
emaj-33	328	8	247	CARDINAL
emaj-33	328	9	265	CARDINAL
emaj-33	329	1	chen	PERSON
emaj-33	329	2	jaggi	PERSON
emaj-33	329	3	2000	DATE
emaj-33	329	4	hong kong	GPE
emaj-33	329	5	19	CARDINAL
emaj-33	329	6	285	CARDINAL
emaj-33	330	1	s.m.	GPE
emaj-33	330	2	1998	DATE
emaj-33	331	1	73	CARDINAL
emaj-33	331	2	119–129	CARDINAL
emaj-33	332	1	erkens	GPE
emaj-33	332	2	d.h.	GPE
emaj-33	332	3	al	PERSON
emaj-33	332	4	2012	DATE
emaj-33	332	5	18	CARDINAL
emaj-33	332	6	389	CARDINAL
emaj-33	333	1	al	PERSON
emaj-33	333	2	2011	DATE
emaj-33	333	3	romania	GPE
emaj-33	333	4	8 n. 9	TIME
emaj-33	333	5	5	CARDINAL
emaj-33	334	1	gelb	ORG
emaj-33	334	2	d.s.	PERSON
emaj-33	334	3	2000	DATE
emaj-33	334	4	15	CARDINAL
emaj-33	334	5	169-185	CARDINAL
emaj-33	335	1	gul	PERSON
emaj-33	335	2	& leung	PERSON
emaj-33	335	3	s.	PERSON
emaj-33	335	4	2004	DATE
emaj-33	335	5	23	CARDINAL
emaj-33	335	6	351	CARDINAL
emaj-33	335	7	379	CARDINAL
emaj-33	336	1	ho	PERSON
emaj-33	336	2	k.s.(2001	GPE
emaj-33	336	3	journal of international accounting	ORG
emaj-33	336	4	10	CARDINAL
emaj-33	336	5	156	CARDINAL
emaj-33	337	1	jensen	PERSON
emaj-33	337	2	m.c.	PERSON
emaj-33	337	3	1993	DATE
emaj-33	337	4	48	DATE
emaj-33	337	5	831	CARDINAL
emaj-33	337	6	880	CARDINAL
emaj-33	337	7	y.t	DATE
emaj-33	337	8	2001	DATE
emaj-33	337	9	singapore	GPE
emaj-33	337	10	7	CARDINAL
emaj-33	337	11	3	CARDINAL
emaj-33	337	12	235-256	CARDINAL
emaj-33	338	1	dr.	PERSON
emaj-33	338	2	khiari p	PERSON
emaj-33	338	3	68|	CARDINAL
emaj-33	338	4	3 no 2	MONEY
emaj-33	338	5	issn 2158-8708	PERSON
emaj-33	339	1	10.5195/emaj.2013.33	QUANTITY
emaj-33	340	1	m., & tauringana	ORG
emaj-33	340	2	2007	DATE
emaj-33	340	3	the zimbabwe stock exchange	ORG
emaj-33	340	4	journal of international financial management	ORG
emaj-33	340	5	18	CARDINAL
emaj-33	340	6	53-85	CARDINAL
emaj-33	340	7	b. m. &wong	ORG
emaj-33	340	8	2011	DATE
emaj-33	340	9	kenya	GPE
emaj-33	340	10	2	CARDINAL
emaj-33	340	11	14-27	CARDINAL
emaj-33	341	1	m. & abbadi	ORG
emaj-33	341	2	s.s.	PERSON
emaj-33	341	3	2011	DATE
emaj-33	341	4	jordan	GPE
emaj-33	341	5	5	CARDINAL
emaj-33	341	6	93-106	CARDINAL
emaj-33	342	1	standard & poor’s	ORG
emaj-33	342	2	2008	DATE
emaj-33	343	1	t.	GPE
emaj-33	343	2	e. & onumah	ORG
emaj-33	343	3	j. (	GPE
emaj-33	343	4	2007	DATE
emaj-33	343	5	ghana	GPE
emaj-33	343	6	22	CARDINAL
emaj-33	344	1	319-334	QUANTITY