id	sid	eid	entity	type
esutjss-190	1	1	9	CARDINAL
esutjss-190	1	2	1	CARDINAL
esutjss-190	1	3	2024	CARDINAL
esutjss-190	1	4	social sciences	ORG
esutjss-190	1	5	enugu state university of science	ORG
esutjss-190	2	1	oby omeje	ORG
esutjss-190	3	1	barnabas nwankwo	PERSON
esutjss-190	3	2	enugu state university of science & technology journal	ORG
esutjss-190	3	3	social sciences & humanities	ORG
esutjss-190	3	4	74	CARDINAL
esutjss-190	3	5	felix osayabor emovon department of accounting	ORG
esutjss-190	3	6	igbinedion university	ORG
esutjss-190	3	7	edo state	ORG
esutjss-190	3	8	nigeria	GPE
esutjss-190	5	1	peter okoeguale ibadin	PERSON
esutjss-190	5	2	university of benin	ORG
esutjss-190	5	3	benin city	GPE
esutjss-190	5	4	edo state	ORG
esutjss-190	5	5	nigeria	GPE
esutjss-190	6	1	okoeguale.ibadin@uniben.com	ORG
esutjss-190	11	1	one	CARDINAL
esutjss-190	21	1	75	CARDINAL
esutjss-190	22	1	the year	DATE
esutjss-190	23	1	annual	DATE
esutjss-190	25	1	islam	NORP
esutjss-190	25	2	2013	DATE
esutjss-190	26	1	, 2008	DATE
esutjss-190	26	2	swedish	NORP
esutjss-190	27	1	united kingdom	GPE
esutjss-190	27	2	maria	PERSON
esutjss-190	28	1	hra	PERSON
esutjss-190	28	2	india	GPE
esutjss-190	30	1	pandey, 2014 & orjha,	ORG
esutjss-190	30	2	2013	DATE
esutjss-190	31	1	1971	DATE
esutjss-190	31	2	williams	PERSON
esutjss-190	31	3	first	ORDINAL
esutjss-190	31	4	the united states	GPE
esutjss-190	31	5	1691	DATE
esutjss-190	32	1	first	ORDINAL
esutjss-190	32	2	1691	CARDINAL
esutjss-190	34	1	1853	DATE
esutjss-190	34	2	1883	DATE
esutjss-190	40	1	american accounting association	ORG
esutjss-190	40	2	2014	DATE
esutjss-190	41	1	edom et al.	PERSON
esutjss-190	41	2	2015	DATE
esutjss-190	41	3	syed	PERSON
esutjss-190	41	4	2009	DATE
esutjss-190	45	1	2009	DATE
esutjss-190	49	1	two	CARDINAL
esutjss-190	51	1	76	DATE
esutjss-190	52	1	dawson	GPE
esutjss-190	53	1	1999	DATE
esutjss-190	53	2	1968	DATE
esutjss-190	57	1	one	CARDINAL
esutjss-190	62	1	2016	DATE
esutjss-190	68	1	2002	DATE
esutjss-190	70	1	newman	ORG
esutjss-190	70	2	1999	DATE
esutjss-190	71	1	the american accounting association	ORG
esutjss-190	71	2	2014	DATE
esutjss-190	75	1	rensis likert	PERSON
esutjss-190	75	2	the late 1950s	DATE
esutjss-190	78	1	1992	DATE
esutjss-190	79	1	77	CARDINAL
esutjss-190	79	2	2002	DATE
esutjss-190	80	1	2003	DATE
esutjss-190	82	1	schwan	PERSON
esutjss-190	82	2	1976	DATE
esutjss-190	83	1	two	CARDINAL
esutjss-190	83	2	one	CARDINAL
esutjss-190	84	1	1999	DATE
esutjss-190	85	1	the following few years	DATE
esutjss-190	87	1	that year	DATE
esutjss-190	93	1	dawson	PERSON
esutjss-190	93	2	1994	DATE
esutjss-190	95	1	one	CARDINAL
esutjss-190	96	1	one	CARDINAL
esutjss-190	99	1	flamholtz	PERSON
esutjss-190	99	2	1999	DATE
esutjss-190	101	1	2012	DATE
esutjss-190	102	1	one	CARDINAL
esutjss-190	107	1	one	CARDINAL
esutjss-190	109	1	akintoye et al	LOC
esutjss-190	109	2	2018	DATE
esutjss-190	110	1	arkan	ORG
esutjss-190	110	2	2016	DATE
esutjss-190	111	1	gogo	GPE
esutjss-190	111	2	1987	DATE
esutjss-190	112	1	gogo	GPE
esutjss-190	112	2	1987	DATE
esutjss-190	113	1	1980	DATE
esutjss-190	116	1	2012	DATE
esutjss-190	117	1	schwartz	PERSON
esutjss-190	118	1	oceanic bank plc's	ORG
esutjss-190	118	2	annual	DATE
esutjss-190	118	3	between 2002 and 2006	DATE
esutjss-190	120	1	arkan	ORG
esutjss-190	120	2	2016	CARDINAL
esutjss-190	127	1	a month	DATE
esutjss-190	127	2	79	CARDINAL
esutjss-190	129	1	enron	ORG
esutjss-190	129	2	worldcom	ORG
esutjss-190	130	1	2023	CARDINAL
esutjss-190	131	1	2014	DATE
esutjss-190	131	2	2004	DATE
esutjss-190	135	1	jasrotia	PERSON
esutjss-190	135	2	2004	DATE
esutjss-190	137	1	nigeria	GPE
esutjss-190	137	2	2010	DATE
esutjss-190	141	1	2012	DATE
esutjss-190	142	1	flamholtz	PERSON
esutjss-190	142	2	1999	DATE
esutjss-190	143	1	sveiby	PERSON
esutjss-190	143	2	1997	DATE
esutjss-190	143	3	annual	DATE
esutjss-190	145	1	edward and garyl	PERSON
esutjss-190	145	2	2001	DATE
esutjss-190	154	1	80	CARDINAL
esutjss-190	154	2	hra	PERSON
esutjss-190	155	1	council of nigeria	ORG
esutjss-190	164	1	a.b.	GPE
esutjss-190	164	2	1992	DATE
esutjss-190	166	1	nigerian	NORP
esutjss-190	166	2	april/june	DATE
esutjss-190	166	3	18-20	CARDINAL
esutjss-190	166	4	akintoye	NORP
esutjss-190	166	5	i.r	GPE
esutjss-190	166	6	o.j.	GPE
esutjss-190	166	7	m.	PERSON
esutjss-190	166	8	2016	DATE
esutjss-190	167	1	nigerian	NORP
esutjss-190	168	1	international journal of business and	ORG
esutjss-190	168	2	5(7	CARDINAL
esutjss-190	168	3	1-17	CARDINAL
esutjss-190	168	4	akintoye	ORG
esutjss-190	168	5	i. r.	PERSON
esutjss-190	168	6	2012	DATE
esutjss-190	170	1	international journal of business management and economics research	ORG
esutjss-190	170	2	3(4	CARDINAL
esutjss-190	170	3	566-572	CARDINAL
esutjss-190	171	1	american accounting association	ORG
esutjss-190	171	2	2014	DATE
esutjss-190	173	1	48(3),6-11	DATE
esutjss-190	174	1	81	CARDINAL
esutjss-190	174	2	arkan	FAC
esutjss-190	174	3	t.	GPE
esutjss-190	174	4	2016	CARDINAL
esutjss-190	176	1	rynki finansowe	PERSON
esutjss-190	176	2	173	CARDINAL
esutjss-190	177	1	c. mouristen	PERSON
esutjss-190	177	2	j., & guthrie	ORG
esutjss-190	177	3	j.	PERSON
esutjss-190	177	4	2008	DATE
esutjss-190	179	1	12(1	CARDINAL
esutjss-190	179	2	14	CARDINAL
esutjss-190	180	1	j., & bimberg	ORG
esutjss-190	180	2	1980	DATE
esutjss-190	183	1	harold knoontz	PERSON
esutjss-190	183	2	cyril o'donnel mcgraw hill	PERSON
esutjss-190	183	3	dawson	GPE
esutjss-190	183	4	1994	DATE
esutjss-190	184	1	3540	CARDINAL
esutjss-190	185	1	edom	PERSON
esutjss-190	185	2	inah	ORG
esutjss-190	185	3	e. u.	PERSON
esutjss-190	185	4	amanda, & eyisi	ORG
esutjss-190	185	5	e.s.	GPE
esutjss-190	185	6	2015	CARDINAL
esutjss-190	186	1	access bank of nigeria plc	ORG
esutjss-190	186	2	journal of business and management	ORG
esutjss-190	186	3	3(2),30-48	CARDINAL
esutjss-190	187	1	edward	ORG
esutjss-190	187	2	j. g. & gary	ORG
esutjss-190	187	3	2001	DATE
esutjss-190	189	1	3	CARDINAL
esutjss-190	189	2	54-62	DATE
esutjss-190	192	1	flamholtz	PERSON
esutjss-190	192	2	e. g.	PERSON
esutjss-190	192	3	1999	DATE
esutjss-190	194	1	journal of human resource	ORG
esutjss-190	194	2	4(1),11 20	DATE
esutjss-190	195	1	flamholtz	PERSON
esutjss-190	195	2	e. g.	PERSON
esutjss-190	195	3	bullen	PERSON
esutjss-190	195	4	m. l & hua	ORG
esutjss-190	195	5	w.	PERSON
esutjss-190	195	6	2002	DATE
esutjss-190	197	1	947	CARDINAL
esutjss-190	198	1	e. g.	PERSON
esutjss-190	198	2	bullen	PERSON
esutjss-190	198	3	m. l & hua	ORG
esutjss-190	198	4	w.	PERSON
esutjss-190	198	5	2003	DATE
esutjss-190	200	1	7(1	CARDINAL
esutjss-190	200	2	21 -40	DATE
esutjss-190	201	1	flamholtz	PERSON
esutjss-190	201	2	1971	DATE
esutjss-190	203	1	253	CARDINAL
esutjss-190	203	2	m.(2003	PERSON
esutjss-190	205	1	witten	GPE
esutjss-190	205	2	germany	GPE
esutjss-190	205	3	gogo	GPE
esutjss-190	205	4	s.f.	GPE
esutjss-190	205	5	1987	DATE
esutjss-190	207	1	nigerian	NORP
esutjss-190	207	2	3	CARDINAL
esutjss-190	208	1	a.a.	GPE
esutjss-190	208	2	2009	DATE
esutjss-190	209	1	tehran	GPE
esutjss-190	209	2	1st	ORDINAL
esutjss-190	210	1	persian	NORP
esutjss-190	210	2	tehran	GPE
esutjss-190	210	3	iran	GPE
esutjss-190	211	1	international accounting standard board	ORG
esutjss-190	211	2	2008	DATE
esutjss-190	213	1	london	GPE
esutjss-190	214	1	islam	ORG
esutjss-190	214	2	m.a.	PERSON
esutjss-190	214	3	kamruzzaman	PERSON
esutjss-190	214	4	m. & redwanuzzaman	ORG
esutjss-190	214	5	m. (	PERSON
esutjss-190	214	6	2013	DATE
esutjss-190	216	1	13(3	CARDINAL
esutjss-190	216	2	1-9	CARDINAL
esutjss-190	216	3	82	CARDINAL
esutjss-190	216	4	2004	DATE
esutjss-190	218	1	http://www.itpeopleindia.com/20021216/cover.shtml likert	PERSON
esutjss-190	218	2	r. m.	PERSON
esutjss-190	218	3	1967	DATE
esutjss-190	220	1	mcgrawhill book company	ORG
esutjss-190	221	1	newman	ORG
esutjss-190	221	2	b. h.	PERSON
esutjss-190	221	3	1999	DATE
esutjss-190	224	1	ojha	GPE
esutjss-190	224	2	s.	PERSON
esutjss-190	224	3	2013	DATE
esutjss-190	226	1	india	GPE
esutjss-190	227	1	journal of business and economics	ORG
esutjss-190	227	2	4(12	CARDINAL
esutjss-190	227	3	1291	CARDINAL
esutjss-190	227	4	1297	CARDINAL
esutjss-190	228	1	a. s.	PERSON
esutjss-190	228	2	2014	DATE
esutjss-190	230	1	5(22	CARDINAL
esutjss-190	230	2	2014	DATE
esutjss-190	231	1	india	GPE
esutjss-190	232	1	journal of management and technology	ORG
esutjss-190	232	2	10(1	CARDINAL
esutjss-190	232	3	29	CARDINAL
esutjss-190	233	1	pyle	ORG
esutjss-190	233	2	w. c. & brumnet	ORG
esutjss-190	233	3	e. g.	PERSON
esutjss-190	233	4	1968	DATE
esutjss-190	236	1	ratti	ORG
esutjss-190	236	2	m. (2002	PERSON
esutjss-190	238	1	india	GPE
esutjss-190	239	1	5(2),37-45	CARDINAL
esutjss-190	240	1	roslender	NORP
esutjss-190	240	2	r.	PERSON
esutjss-190	240	3	2004	DATE
esutjss-190	242	1	8(1	CARDINAL
esutjss-190	242	2	38	CARDINAL
esutjss-190	243	1	schwan	ORG
esutjss-190	243	2	e.s.	GPE
esutjss-190	243	3	1976	DATE
esutjss-190	244	1	219	CARDINAL
esutjss-190	245	1	sveiby	GPE
esutjss-190	245	2	k.e.	GPE
esutjss-190	245	3	1997	DATE
esutjss-190	247	1	san francisco	GPE
esutjss-190	247	2	barrett kochler publishers, inc	PERSON
esutjss-190	247	3	syed	PERSON
esutjss-190	247	4	a. m.	PERSON
esutjss-190	247	5	2009	DATE
esutjss-190	249	1	brac university journal	ORG
esutjss-190	249	2	1(1	CARDINAL
esutjss-190	249	3	3543	CARDINAL
esutjss-190	250	1	7	CARDINAL