id	sid	eid	entity	type
fbem-26233	1	1	2766-824x	QUANTITY
fbem-26233	2	1	16	CARDINAL
fbem-26233	2	2	3	CARDINAL
fbem-26233	2	3	2024 183	DATE
fbem-26233	2	4	2008	DATE
fbem-26233	2	5	xuheng zhang	PERSON
fbem-26233	3	1	yue yin the university of waikato	PERSON
fbem-26233	3	2	waikato management school	ORG
fbem-26233	3	3	hillcrest road	LOC
fbem-26233	3	4	hillcrest	GPE
fbem-26233	3	5	hamilton 3216	PERSON
fbem-26233	3	6	new zealand	GPE
fbem-26233	3	7	xuheng zhang	PERSON
fbem-26233	4	1	2008	DATE
fbem-26233	5	1	20	CARDINAL
fbem-26233	5	2	scopus	ORG
fbem-26233	5	3	2008	DATE
fbem-26233	6	1	first	ORDINAL
fbem-26233	6	2	2008	DATE
fbem-26233	7	1	secondly	ORDINAL
fbem-26233	8	1	the north america	LOC
fbem-26233	8	2	australia	GPE
fbem-26233	8	3	europe	LOC
fbem-26233	11	1	1	CARDINAL
fbem-26233	11	2	the 1990s	DATE
fbem-26233	12	1	1	CARDINAL
fbem-26233	13	1	2008	DATE
fbem-26233	14	1	2008	DATE
fbem-26233	14	2	2	CARDINAL
fbem-26233	14	3	2008	DATE
fbem-26233	14	4	3	CARDINAL
fbem-26233	15	1	recent years	DATE
fbem-26233	18	1	2008	DATE
fbem-26233	21	1	massaro et al	PERSON
fbem-26233	22	1	4	CARDINAL
fbem-26233	23	1	20	CARDINAL
fbem-26233	23	2	2008	DATE
fbem-26233	24	1	the australian business school deans committee	ORG
fbem-26233	25	1	massaro et al	PERSON
fbem-26233	26	1	4	CARDINAL
fbem-26233	27	1	2008	DATE
fbem-26233	27	2	2008	DATE
fbem-26233	27	3	2008	DATE
fbem-26233	28	1	four	CARDINAL
fbem-26233	29	1	2008	DATE
fbem-26233	30	1	2	CARDINAL
fbem-26233	30	2	2008	DATE
fbem-26233	30	3	2008	DATE
fbem-26233	31	1	whittington	PERSON
fbem-26233	31	2	5	CARDINAL
fbem-26233	32	1	6	CARDINAL
fbem-26233	35	1	2008	DATE
fbem-26233	36	1	2008	DATE
fbem-26233	36	2	the last century	DATE
fbem-26233	37	1	the united states	GPE
fbem-26233	37	2	us	GPE
fbem-26233	37	3	184	CARDINAL
fbem-26233	38	1	8	CARDINAL
fbem-26233	39	1	9	CARDINAL
fbem-26233	40	1	2008	DATE
fbem-26233	40	2	10	CARDINAL
fbem-26233	41	1	2008	DATE
fbem-26233	42	1	11	CARDINAL
fbem-26233	43	1	12	CARDINAL
fbem-26233	44	1	2008	DATE
fbem-26233	45	1	2008	DATE
fbem-26233	45	2	2008	DATE
fbem-26233	46	1	3	CARDINAL
fbem-26233	46	2	3.1	CARDINAL
fbem-26233	46	3	secondary	ORDINAL
fbem-26233	50	1	3.1.1	CARDINAL
fbem-26233	50	2	scopus	ORG
fbem-26233	50	3	2008	DATE
fbem-26233	52	1	scopus	ORG
fbem-26233	52	2	1966	DATE
fbem-26233	52	3	1 to 2	CARDINAL
fbem-26233	52	4	13	CARDINAL
fbem-26233	53	1	scopus	ORG
fbem-26233	54	1	scopus	ORG
fbem-26233	55	1	2008	DATE
fbem-26233	58	1	2008	DATE
fbem-26233	58	2	2008	DATE
fbem-26233	59	1	2008	DATE
fbem-26233	60	1	the australian business deans committee	ORG
fbem-26233	60	2	scopus	ORG
fbem-26233	61	1	2022	CARDINAL
fbem-26233	61	2	the australian business deans committee	ORG
fbem-26233	63	1	four	CARDINAL
fbem-26233	64	1	14	CARDINAL
fbem-26233	65	1	2022	CARDINAL
fbem-26233	65	2	3501	DATE
fbem-26233	65	3	156	CARDINAL
fbem-26233	65	4	8.3%	PERCENT
fbem-26233	65	5	19.2%	PERCENT
fbem-26233	65	6	30.8%	PERCENT
fbem-26233	65	7	41.7%	PERCENT
fbem-26233	65	8	15	CARDINAL
fbem-26233	66	1	3501	DATE
fbem-26233	67	1	3502	CARDINAL
fbem-26233	67	2	3801	DATE
fbem-26233	67	3	3803	DATE
fbem-26233	67	4	3899	PRODUCT
fbem-26233	68	1	scopus	ORG
fbem-26233	68	2	20	CARDINAL
fbem-26233	69	1	annual	DATE
fbem-26233	71	1	16	CARDINAL
fbem-26233	72	1	3.2	CARDINAL
fbem-26233	77	1	3.2.1	CARDINAL
fbem-26233	77	2	guthrie et al’s	PERSON
fbem-26233	77	3	17	CARDINAL
fbem-26233	78	1	four	CARDINAL
fbem-26233	79	1	1	CARDINAL
fbem-26233	80	1	four	CARDINAL
fbem-26233	80	2	guthrie et al	PERSON
fbem-26233	81	1	17	CARDINAL
fbem-26233	83	1	2008	DATE
fbem-26233	84	1	18	CARDINAL
fbem-26233	86	1	19	CARDINAL
fbem-26233	88	1	2	CARDINAL
fbem-26233	90	1	2008	DATE
fbem-26233	91	1	185	CARDINAL
fbem-26233	91	2	1	CARDINAL
fbem-26233	91	3	north america	LOC
fbem-26233	91	4	australasia b3 continental europe	ORG
fbem-26233	91	5	south africa	GPE
fbem-26233	91	6	2008	DATE
fbem-26233	91	7	2008	DATE
fbem-26233	91	8	four	CARDINAL
fbem-26233	92	1	first	ORDINAL
fbem-26233	92	2	d1.1	NORP
fbem-26233	92	3	20	CARDINAL
fbem-26233	93	1	21	CARDINAL
fbem-26233	94	1	22	CARDINAL
fbem-26233	95	1	23	CARDINAL
fbem-26233	96	1	two	CARDINAL
fbem-26233	97	1	2008	DATE
fbem-26233	97	2	24	CARDINAL
fbem-26233	98	1	2008	DATE
fbem-26233	98	2	d2.2	NORP
fbem-26233	98	3	25	CARDINAL
fbem-26233	99	1	3.2.2	CARDINAL
fbem-26233	101	1	one	CARDINAL
fbem-26233	101	2	four	CARDINAL
fbem-26233	102	1	2	CARDINAL
fbem-26233	102	2	2	CARDINAL
fbem-26233	103	1	b3 c4 d3	ORG
fbem-26233	104	1	d2.2	NORP
fbem-26233	104	2	b3 c4 d3	ORG
fbem-26233	104	3	b2 c1 d1.2 procyclicality	ORG
fbem-26233	104	4	u.s.	GPE
fbem-26233	104	5	a1 b3	PERSON
fbem-26233	104	6	2008-2009	DATE
fbem-26233	104	7	b3 c4 d3	ORG
fbem-26233	104	8	d1.1 enron	PERSON
fbem-26233	104	9	a1 b3 c2 d2.1	PERSON
fbem-26233	104	10	aine eaa	ORG
fbem-26233	104	11	2018	DATE
fbem-26233	104	12	d2.1 mark-to	PERSON
fbem-26233	104	13	2007-2009	DATE
fbem-26233	104	14	a3 b1 c4 d3 the ifrs option	ORG
fbem-26233	104	15	2008	DATE
fbem-26233	106	1	4.	CARDINAL
fbem-26233	106	2	4.1	CARDINAL
fbem-26233	107	1	4.1.1	CARDINAL
fbem-26233	108	1	2008	DATE
fbem-26233	108	2	3	CARDINAL
fbem-26233	108	3	2008	DATE
fbem-26233	108	4	186	CARDINAL
fbem-26233	109	1	3	CARDINAL
fbem-26233	109	2	three	CARDINAL
fbem-26233	109	3	20	CARDINAL
fbem-26233	110	1	2008	DATE
fbem-26233	110	2	14	CARDINAL
fbem-26233	110	3	20	CARDINAL
fbem-26233	110	4	as much as 70%	PERCENT
fbem-26233	111	1	4	CARDINAL
fbem-26233	111	2	20%	PERCENT
fbem-26233	111	3	2	CARDINAL
fbem-26233	111	4	10%	PERCENT
fbem-26233	112	1	2008	DATE
fbem-26233	115	1	2008	DATE
fbem-26233	118	1	2008	DATE
fbem-26233	120	1	3	CARDINAL
fbem-26233	121	1	14 70	CARDINAL
fbem-26233	121	2	4 20	CARDINAL
fbem-26233	121	3	2 10 4.1.2	DATE
fbem-26233	121	4	2008	DATE
fbem-26233	121	5	4	CARDINAL
fbem-26233	121	6	2008	DATE
fbem-26233	122	1	4	CARDINAL
fbem-26233	122	2	four	CARDINAL
fbem-26233	122	3	europe	LOC
fbem-26233	122	4	20	CARDINAL
fbem-26233	123	1	20	CARDINAL
fbem-26233	123	2	north america	LOC
fbem-26233	123	3	2008	DATE
fbem-26233	123	4	9	CARDINAL
fbem-26233	123	5	20	CARDINAL
fbem-26233	123	6	north america	LOC
fbem-26233	123	7	as much as 45%	PERCENT
fbem-26233	124	1	4	CARDINAL
fbem-26233	124	2	australasia	GPE
fbem-26233	124	3	20%	PERCENT
fbem-26233	124	4	6	CARDINAL
fbem-26233	124	5	continental europe	LOC
fbem-26233	124	6	30%	PERCENT
fbem-26233	124	7	1	CARDINAL
fbem-26233	124	8	south africa	GPE
fbem-26233	124	9	5%	PERCENT
fbem-26233	125	1	2008	DATE
fbem-26233	125	2	north america	LOC
fbem-26233	125	3	continental europe	LOC
fbem-26233	125	4	australasia	GPE
fbem-26233	125	5	south africa	GPE
fbem-26233	126	1	2008	DATE
fbem-26233	127	1	north america	LOC
fbem-26233	128	1	2008	DATE
fbem-26233	128	2	2008	DATE
fbem-26233	129	1	2008	DATE
fbem-26233	129	2	north america	LOC
fbem-26233	129	3	first	ORDINAL
fbem-26233	129	4	european	NORP
fbem-26233	129	5	europe	LOC
fbem-26233	129	6	us	GPE
fbem-26233	130	1	26	CARDINAL
fbem-26233	131	1	european	NORP
fbem-26233	131	2	second	ORDINAL
fbem-26233	132	1	european	NORP
fbem-26233	132	2	australasia	GPE
fbem-26233	132	3	south africa	GPE
fbem-26233	132	4	us	GPE
fbem-26233	133	1	australasia	GPE
fbem-26233	133	2	south africa	GPE
fbem-26233	133	3	2008	DATE
fbem-26233	133	4	third	ORDINAL
fbem-26233	133	5	fourth	ORDINAL
fbem-26233	134	1	2008	DATE
fbem-26233	135	1	4	CARDINAL
fbem-26233	136	1	20	CARDINAL
fbem-26233	136	2	b3 continental europe	ORG
fbem-26233	136	3	1 5 4.1.3	CARDINAL
fbem-26233	137	1	2008	DATE
fbem-26233	137	2	5	CARDINAL
fbem-26233	137	3	2008	DATE
fbem-26233	138	1	5	CARDINAL
fbem-26233	138	2	four	CARDINAL
fbem-26233	138	3	20	CARDINAL
fbem-26233	139	1	20	CARDINAL
fbem-26233	139	2	2008	DATE
fbem-26233	139	3	10	CARDINAL
fbem-26233	139	4	20	CARDINAL
fbem-26233	139	5	as much as 50%	PERCENT
fbem-26233	140	1	3	CARDINAL
fbem-26233	140	2	15%	PERCENT
fbem-26233	140	3	3	CARDINAL
fbem-26233	140	4	15%	PERCENT
fbem-26233	140	5	4	CARDINAL
fbem-26233	140	6	20%	PERCENT
fbem-26233	141	1	2008	DATE
fbem-26233	142	1	2008	DATE
fbem-26233	142	2	2008	DATE
fbem-26233	143	1	27	CARDINAL
fbem-26233	145	1	second	ORDINAL
fbem-26233	146	1	28	CARDINAL
fbem-26233	150	1	187	CARDINAL
fbem-26233	150	2	29	CARDINAL
fbem-26233	153	1	5	CARDINAL
fbem-26233	154	1	3 15	CARDINAL
fbem-26233	154	2	10 50	CARDINAL
fbem-26233	154	3	c3 commentary/	ORG
fbem-26233	154	4	3 15	CARDINAL
fbem-26233	154	5	4 20 4.1.4	DATE
fbem-26233	155	1	2008	DATE
fbem-26233	155	2	6	CARDINAL
fbem-26233	155	3	2008	DATE
fbem-26233	156	1	6	CARDINAL
fbem-26233	156	2	three	CARDINAL
fbem-26233	156	3	2008	DATE
fbem-26233	156	4	2008	DATE
fbem-26233	156	5	20	CARDINAL
fbem-26233	157	1	20	CARDINAL
fbem-26233	157	2	2008	DATE
fbem-26233	157	3	11	CARDINAL
fbem-26233	157	4	20	CARDINAL
fbem-26233	157	5	2008	DATE
fbem-26233	157	6	as much as 55%	PERCENT
fbem-26233	158	1	5	CARDINAL
fbem-26233	158	2	2008	DATE
fbem-26233	158	3	25%	PERCENT
fbem-26233	158	4	4	CARDINAL
fbem-26233	158	5	20%	PERCENT
fbem-26233	159	1	2008	DATE
fbem-26233	159	2	2008	DATE
fbem-26233	160	1	4	CARDINAL
fbem-26233	160	2	11	CARDINAL
fbem-26233	160	3	2008	DATE
fbem-26233	160	4	5	CARDINAL
fbem-26233	160	5	2	CARDINAL
fbem-26233	160	6	2	CARDINAL
fbem-26233	160	7	2	CARDINAL
fbem-26233	161	1	25%	PERCENT
fbem-26233	161	2	10%	PERCENT
fbem-26233	161	3	10% and 10%	PERCENT
fbem-26233	161	4	20	CARDINAL
fbem-26233	162	1	5	CARDINAL
fbem-26233	162	2	2008	DATE
fbem-26233	162	3	4	CARDINAL
fbem-26233	162	4	1	CARDINAL
fbem-26233	163	1	20% and 10%	PERCENT
fbem-26233	163	2	20	CARDINAL
fbem-26233	164	1	2008	DATE
fbem-26233	165	1	4	CARDINAL
fbem-26233	165	2	16	CARDINAL
fbem-26233	165	3	2008	DATE
fbem-26233	166	1	2008	DATE
fbem-26233	166	2	2008	DATE
fbem-26233	167	1	2008	DATE
fbem-26233	168	1	nearly half	CARDINAL
fbem-26233	168	2	2008	DATE
fbem-26233	169	1	nearly a quarter	DATE
fbem-26233	169	2	2008	DATE
fbem-26233	170	1	nearly a quarter	DATE
fbem-26233	170	2	2008	DATE
fbem-26233	171	1	nearly a quarter	DATE
fbem-26233	171	2	2008	DATE
fbem-26233	172	1	four fifths	CARDINAL
fbem-26233	172	2	2008	DATE
fbem-26233	173	1	fifth	ORDINAL
fbem-26233	175	1	2008	DATE
fbem-26233	175	2	2008	DATE
fbem-26233	176	1	2008	DATE
fbem-26233	177	1	6	CARDINAL
fbem-26233	178	1	2008	DATE
fbem-26233	178	2	11 55	CARDINAL
fbem-26233	178	3	5 25	CARDINAL
fbem-26233	178	4	2 10	CARDINAL
fbem-26233	178	5	2 10	CARDINAL
fbem-26233	178	6	2 10 d2	QUANTITY
fbem-26233	178	7	2008	DATE
fbem-26233	178	8	5 25	CARDINAL
fbem-26233	178	9	4 20	CARDINAL
fbem-26233	178	10	d2.2	NORP
fbem-26233	178	11	1 5	CARDINAL
fbem-26233	178	12	4	CARDINAL
fbem-26233	180	1	four	CARDINAL
fbem-26233	180	2	north america	LOC
fbem-26233	180	3	2008	DATE
fbem-26233	181	1	first	ORDINAL
fbem-26233	182	1	second	ORDINAL
fbem-26233	182	2	third	ORDINAL
fbem-26233	182	3	1	CARDINAL
fbem-26233	182	4	188	CARDINAL
fbem-26233	183	1	north american	NORP
fbem-26233	185	1	european	NORP
fbem-26233	186	1	1	CARDINAL
fbem-26233	186	2	second	ORDINAL
fbem-26233	186	3	fourth	ORDINAL
fbem-26233	186	4	2	CARDINAL
fbem-26233	187	1	8	CARDINAL
fbem-26233	187	2	north america	LOC
fbem-26233	187	3	2008	DATE
fbem-26233	187	4	north american	NORP
fbem-26233	188	1	australasia	GPE
fbem-26233	188	2	south africa	GPE
fbem-26233	188	3	2008	DATE
fbem-26233	189	1	europe	LOC
fbem-26233	189	2	2008	DATE
fbem-26233	189	3	continental europe	LOC
fbem-26233	190	1	2	CARDINAL
fbem-26233	190	2	third	ORDINAL
fbem-26233	190	3	3	CARDINAL
fbem-26233	191	1	3	CARDINAL
fbem-26233	191	2	2008	DATE
fbem-26233	192	1	2008	DATE
fbem-26233	194	1	2008	DATE
fbem-26233	195	1	2008	DATE
fbem-26233	196	1	3	CARDINAL
fbem-26233	196	2	3	CARDINAL
fbem-26233	196	3	3	CARDINAL
fbem-26233	196	4	1	CARDINAL
fbem-26233	196	5	189	CARDINAL
fbem-26233	197	1	2008	DATE
fbem-26233	197	2	2008	DATE
fbem-26233	198	1	2008	DATE
fbem-26233	199	1	2008	DATE
fbem-26233	200	1	north america	LOC
fbem-26233	201	1	two	CARDINAL
fbem-26233	201	2	continental europe	LOC
fbem-26233	201	3	australasia	GPE
fbem-26233	201	4	two	CARDINAL
fbem-26233	202	1	2008	DATE
fbem-26233	203	1	4.2	CARDINAL
fbem-26233	204	1	four	CARDINAL
fbem-26233	206	1	2008	DATE
fbem-26233	207	1	2008	DATE
fbem-26233	207	2	30	CARDINAL
fbem-26233	208	1	2008	DATE
fbem-26233	208	2	2008	DATE
fbem-26233	210	1	2008	DATE
fbem-26233	210	2	asia	LOC
fbem-26233	210	3	africa	LOC
fbem-26233	210	4	latin america	LOC
fbem-26233	211	1	2008	DATE
fbem-26233	211	2	the united states	GPE
fbem-26233	211	3	first	ORDINAL
fbem-26233	211	4	the millennium	DATE
fbem-26233	211	5	2008	DATE
fbem-26233	212	1	31	CARDINAL
fbem-26233	213	1	2008	DATE
fbem-26233	215	1	2008	DATE
fbem-26233	216	1	2008	DATE
fbem-26233	217	1	32	CARDINAL
fbem-26233	218	1	2008	DATE
fbem-26233	219	1	2008	DATE
fbem-26233	220	1	2008	DATE
fbem-26233	223	1	2008	DATE
fbem-26233	223	2	33	CARDINAL
fbem-26233	224	1	2008	DATE
fbem-26233	225	1	2008	DATE
fbem-26233	226	1	four	CARDINAL
fbem-26233	226	2	2008	DATE
fbem-26233	227	1	first	ORDINAL
fbem-26233	228	1	second	ORDINAL
fbem-26233	228	2	2008	DATE
fbem-26233	228	3	asia	LOC
fbem-26233	228	4	africa	LOC
fbem-26233	228	5	latin america	LOC
fbem-26233	229	1	2008	DATE
fbem-26233	230	1	2008	DATE
fbem-26233	231	1	asia	LOC
fbem-26233	231	2	africa	LOC
fbem-26233	231	3	latin america	LOC
fbem-26233	232	1	2008	DATE
fbem-26233	233	1	5	CARDINAL
fbem-26233	233	2	2008	DATE
fbem-26233	233	3	2008	DATE
fbem-26233	234	1	20	CARDINAL
fbem-26233	234	2	scopus	ORG
fbem-26233	234	3	2008	DATE
fbem-26233	235	1	20	CARDINAL
fbem-26233	235	2	north america	LOC
fbem-26233	236	1	2008	DATE
fbem-26233	236	2	2008	DATE
fbem-26233	238	1	190	CARDINAL
fbem-26233	238	2	2008	DATE
fbem-26233	239	1	2008	DATE
fbem-26233	240	1	2008	DATE
fbem-26233	241	1	2008	DATE
fbem-26233	243	1	2008	DATE
fbem-26233	243	2	2008	DATE
fbem-26233	244	1	2008	DATE
fbem-26233	246	1	first	ORDINAL
fbem-26233	247	1	2008	DATE
fbem-26233	248	1	20	CARDINAL
fbem-26233	251	1	4	CARDINAL
fbem-26233	251	2	1	CARDINAL
fbem-26233	254	1	only one	CARDINAL
fbem-26233	257	1	vida botes	PERSON
fbem-26233	258	1	1	CARDINAL
fbem-26233	258	2	m. e.	PERSON
fbem-26233	258	3	w. r., & lang	PERSON
fbem-26233	258	4	m. h. (	PERSON
fbem-26233	260	1	46(3	CARDINAL
fbem-26233	260	2	467–498	CARDINAL
fbem-26233	262	1	2	CARDINAL
fbem-26233	262	2	laux	ORG
fbem-26233	262	3	2009	DATE
fbem-26233	264	1	826–834	CARDINAL
fbem-26233	265	1	https://doi.org/10.1016/j.aos.2009.04.003	PERSON
fbem-26233	266	1	3	CARDINAL
fbem-26233	266	2	2011	DATE
fbem-26233	268	1	16(3	CARDINAL
fbem-26233	268	2	399–413	CARDINAL
fbem-26233	269	1	4	CARDINAL
fbem-26233	269	2	m., dumay	PERSON
fbem-26233	269	3	j., & guthrie	ORG
fbem-26233	269	4	j.	PERSON
fbem-26233	269	5	2016	DATE
fbem-26233	271	1	29(5	CARDINAL
fbem-26233	271	2	https://doi.org/10.1108/aaaj-01-2015-1939	PERSON
fbem-26233	272	1	5	CARDINAL
fbem-26233	272	2	whittington	GPE
fbem-26233	272	3	2008	DATE
fbem-26233	274	1	abacus (sydney	ORG
fbem-26233	274	2	139–168	CARDINAL
fbem-26233	276	1	6	CARDINAL
fbem-26233	276	2	m. e.	PERSON
fbem-26233	276	3	1994	DATE
fbem-26233	278	1	69(1	CARDINAL
fbem-26233	278	2	1–25	CARDINAL
fbem-26233	279	1	7	CARDINAL
fbem-26233	279	2	khurana	ORG
fbem-26233	279	3	i. k.	PERSON
fbem-26233	279	4	kim	PERSON
fbem-26233	280	1	2003	DATE
fbem-26233	282	1	22(1	TIME
fbem-26233	282	2	19–42	CARDINAL
fbem-26233	284	1	8	CARDINAL
fbem-26233	284	2	thakor	ORG
fbem-26233	284	3	a. v.	PERSON
fbem-26233	284	4	2015	CARDINAL
fbem-26233	285	1	2007–2009	CARDINAL
fbem-26233	286	1	4(2	CARDINAL
fbem-26233	286	2	155–205	CARDINAL
fbem-26233	287	1	9	CARDINAL
fbem-26233	287	2	arentsen	PERSON
fbem-26233	287	3	e.	PERSON
fbem-26233	287	4	d. c.	PERSON
fbem-26233	287	5	b.	PERSON
fbem-26233	287	6	& zhao	PERSON
fbem-26233	287	7	f.	PERSON
fbem-26233	287	8	2015	CARDINAL
fbem-26233	289	1	689–731	CARDINAL
fbem-26233	290	1	10	CARDINAL
fbem-26233	290	2	g. j.	PERSON
fbem-26233	290	3	2012	DATE
fbem-26233	291	1	2008	DATE
fbem-26233	292	1	asian	NORP
fbem-26233	292	2	1(1	CARDINAL
fbem-26233	292	3	63–72	CARDINAL
fbem-26233	294	1	11	CARDINAL
fbem-26233	294	2	thakor	ORG
fbem-26233	294	3	a. v.	PERSON
fbem-26233	294	4	2015	CARDINAL
fbem-26233	295	1	2007–2009	CARDINAL
fbem-26233	296	1	4(2	CARDINAL
fbem-26233	296	2	155–205	CARDINAL
fbem-26233	298	1	12	CARDINAL
fbem-26233	298	2	de jager	PERSON
fbem-26233	298	3	2014	DATE
fbem-26233	300	1	39(2	CARDINAL
fbem-26233	300	2	97–116	CARDINAL
fbem-26233	301	1	https://doi.org/10.1016/j.aos.2014.01.004	DATE
fbem-26233	301	2	13	CARDINAL
fbem-26233	301	3	w. r.	PERSON
fbem-26233	301	4	peasnell, k., & renders	ORG
fbem-26233	301	5	a.	PERSON
fbem-26233	301	6	2017	CARDINAL
fbem-26233	302	1	2008	DATE
fbem-26233	303	1	22(4	ORDINAL
fbem-26233	303	2	1698–1731	DATE
fbem-26233	305	1	14	CARDINAL
fbem-26233	305	2	t. m.	PERSON
fbem-26233	305	3	2017	CARDINAL
fbem-26233	306	1	australian business deans council’s	ORG
fbem-26233	306	2	cabell	ORG
fbem-26233	307	1	journal of financial education	ORG
fbem-26233	307	2	43(2	CARDINAL
fbem-26233	307	3	313	CARDINAL
fbem-26233	308	1	15	CARDINAL
fbem-26233	308	2	australian	NORP
fbem-26233	309	1	2023	CARDINAL
fbem-26233	310	1	australian	NORP
fbem-26233	310	2	2022	CARDINAL
fbem-26233	311	1	16	CARDINAL
fbem-26233	311	2	a., & dumay	ORG
fbem-26233	311	3	j. (	ORG
fbem-26233	311	4	2015	CARDINAL
fbem-26233	313	1	19(2	CARDINAL
fbem-26233	313	2	401	CARDINAL
fbem-26233	313	3	https://doi.org/10.1108/jkm06-2014-0220	GPE
fbem-26233	314	1	17	CARDINAL
fbem-26233	314	2	j.	PERSON
fbem-26233	314	3	ricceri, f., & dumay	PRODUCT
fbem-26233	314	4	j. (	PERSON
fbem-26233	314	5	2012	DATE
fbem-26233	314	6	a decade	DATE
fbem-26233	315	1	british	NORP
fbem-26233	315	2	68–82	CARDINAL
fbem-26233	317	1	18	CARDINAL
fbem-26233	317	2	m. e., & landsman	PERSON
fbem-26233	317	3	w. r.	PERSON
fbem-26233	317	4	2010	DATE
fbem-26233	319	1	the european accounting review	ORG
fbem-26233	319	2	19(3	DATE
fbem-26233	319	3	399–423	CARDINAL
fbem-26233	320	1	19	CARDINAL
fbem-26233	320	2	laux	ORG
fbem-26233	320	3	2012	DATE
fbem-26233	322	1	42(3	CARDINAL
fbem-26233	322	2	239–260.https://doi.org/10.1080/00014788.2012.681857	CARDINAL
fbem-26233	323	1	20	CARDINAL
fbem-26233	323	2	easley	GPE
fbem-26233	323	3	d., & o’hara	ORG
fbem-26233	323	4	2010	DATE
fbem-26233	325	1	journal of financial economics	ORG
fbem-26233	325	2	97(1	CARDINAL
fbem-26233	325	3	1–11	CARDINAL
fbem-26233	326	1	21	CARDINAL
fbem-26233	326	2	r., & chand	ORG
fbem-26233	326	3	2012	DATE
fbem-26233	328	1	21–46	CARDINAL
fbem-26233	329	1	22	CARDINAL
fbem-26233	329	2	j., laux	PERSON
fbem-26233	329	3	2021	CARDINAL
fbem-26233	331	1	journal of financial economics	ORG
fbem-26233	331	2	141(3	CARDINAL
fbem-26233	331	3	1188	CARDINAL
fbem-26233	331	4	1217	DATE
fbem-26233	333	1	23	CARDINAL
fbem-26233	333	2	r. m.	PERSON
fbem-26233	333	3	2014	DATE
fbem-26233	334	1	2008–2009	CARDINAL
fbem-26233	335	1	journal of accounting	ORG
fbem-26233	335	2	33(3	CARDINAL
fbem-26233	335	3	233–259	CARDINAL
fbem-26233	336	1	24	CARDINAL
fbem-26233	337	1	2015	CARDINAL
fbem-26233	339	1	18	CARDINAL
fbem-26233	341	1	25	CARDINAL
fbem-26233	341	2	b.	PERSON
fbem-26233	341	3	m., & khan	ORG
fbem-26233	341	4	2016	CARDINAL
fbem-26233	343	1	21(1	CARDINAL
fbem-26233	343	2	280–315	CARDINAL
fbem-26233	344	1	26	CARDINAL
fbem-26233	344	2	s.	PERSON
fbem-26233	344	3	d., & laeven	ORG
fbem-26233	344	4	l.	PERSON
fbem-26233	344	5	2010	DATE
fbem-26233	347	1	1-	DATE
fbem-26233	348	1	l., & evans	ORG
fbem-26233	348	2	s.	PERSON
fbem-26233	348	3	2012	DATE
fbem-26233	350	1	english	LANGUAGE
fbem-26233	350	2	31(3	CARDINAL
fbem-26233	350	3	150–160	CARDINAL
fbem-26233	351	1	https://doi.org/10.1016/j.esp.2011.10.002	ORG
fbem-26233	351	2	28	CARDINAL
fbem-26233	351	3	m. (	PERSON
fbem-26233	351	4	2013	DATE
fbem-26233	352	1	ten	CARDINAL
fbem-26233	353	1	plos computational biology	ORG
fbem-26233	353	2	9(7	CARDINAL
fbem-26233	353	3	29	CARDINAL
fbem-26233	353	4	rey-martí	PERSON
fbem-26233	353	5	a., & botella-carrubi	ORG
fbem-26233	353	6	2020	DATE
fbem-26233	355	1	journal of business research	ORG
fbem-26233	355	2	115	CARDINAL
fbem-26233	355	3	221	CARDINAL
fbem-26233	355	4	224	CARDINAL
fbem-26233	356	1	30	CARDINAL
fbem-26233	356	2	ogawa	PERSON
fbem-26233	356	3	t.	GPE
fbem-26233	356	4	2013	DATE
fbem-26233	357	1	japan	GPE
fbem-26233	358	1	41(2	CARDINAL
fbem-26233	358	2	401–417	DATE
fbem-26233	359	1	2011	DATE
fbem-26233	361	1	16(3	CARDINAL
fbem-26233	361	2	399–413	CARDINAL
fbem-26233	362	1	32	CARDINAL
fbem-26233	362	2	shiller	ORG
fbem-26233	362	3	r. j.	PERSON
fbem-26233	362	4	2003	DATE
fbem-26233	364	1	17(1	CARDINAL
fbem-26233	364	2	83–104	EVENT
fbem-26233	365	1	33	CARDINAL
fbem-26233	365	2	a. o. i.	PERSON
fbem-26233	365	3	t., & pennings	ORG
fbem-26233	365	4	j. m. e.	PERSON
fbem-26233	365	5	2013	DATE
fbem-26233	367	1	journal of banking & finance	ORG
fbem-26233	367	2	37(1	DATE
fbem-26233	367	3	60–74	CARDINAL