id	sid	eid	entity	type
fbem-3688	1	1	2766-824x	QUANTITY
fbem-3688	2	1	7	CARDINAL
fbem-3688	2	2	1	CARDINAL
fbem-3688	2	3	2023 17	DATE
fbem-3688	3	1	huiyi leng business school, durham university	ORG
fbem-3688	3	2	3lb	QUANTITY
fbem-3688	3	3	uk	GPE
fbem-3688	4	1	3	CARDINAL
fbem-3688	6	1	secondly	ORDINAL
fbem-3688	9	1	1	CARDINAL
fbem-3688	10	1	spira	GPE
fbem-3688	10	2	1999	DATE
fbem-3688	11	1	burke	ORG
fbem-3688	11	2	2001	DATE
fbem-3688	11	3	bradbury	GPE
fbem-3688	11	4	2006	DATE
fbem-3688	11	5	gregory	PERSON
fbem-3688	11	6	1996	DATE
fbem-3688	11	7	thornton	PERSON
fbem-3688	11	8	2008	DATE
fbem-3688	11	9	smith report	ORG
fbem-3688	11	10	2003	DATE
fbem-3688	12	1	3	CARDINAL
fbem-3688	14	1	three	CARDINAL
fbem-3688	15	1	firstly	ORDINAL
fbem-3688	16	1	secondly	ORDINAL
fbem-3688	17	1	2	CARDINAL
fbem-3688	17	2	2.1	CARDINAL
fbem-3688	18	1	abbott et al.	PERSON
fbem-3688	18	2	2000	DATE
fbem-3688	19	1	uk	GPE
fbem-3688	19	2	2012	DATE
fbem-3688	19	3	at least three	CARDINAL
fbem-3688	22	1	fama & jensen	ORG
fbem-3688	22	2	1983	DATE
fbem-3688	23	1	1980	DATE
fbem-3688	24	1	o'sullivan	PERSON
fbem-3688	24	2	2000	DATE
fbem-3688	26	1	zhang et al	PERSON
fbem-3688	27	1	2007	DATE
fbem-3688	29	1	krishnan	GPE
fbem-3688	29	2	2005	DATE
fbem-3688	30	1	18	CARDINAL
fbem-3688	30	2	klein 2002	EVENT
fbem-3688	30	3	marra et al.	PERSON
fbem-3688	30	4	2011	DATE
fbem-3688	32	1	klein	GPE
fbem-3688	32	2	2002	DATE
fbem-3688	33	1	bedard et al.	PERSON
fbem-3688	33	2	2004	DATE
fbem-3688	34	1	goodwin	PERSON
fbem-3688	34	2	2003	DATE
fbem-3688	35	1	2015	DATE
fbem-3688	35	2	nearly 4 days	DATE
fbem-3688	36	1	bradbury	GPE
fbem-3688	36	2	687	CARDINAL
fbem-3688	38	1	mcmullen	PERSON
fbem-3688	38	2	raghunandan, 1996	ORG
fbem-3688	38	3	bedard et al.	PERSON
fbem-3688	38	4	2004	DATE
fbem-3688	41	1	beasley	ORG
fbem-3688	41	2	1996	DATE
fbem-3688	41	3	agrawal	ORG
fbem-3688	41	4	chadha	GPE
fbem-3688	41	5	2005	DATE
fbem-3688	45	1	2.2	CARDINAL
fbem-3688	46	1	2000	DATE
fbem-3688	48	1	1999	DATE
fbem-3688	48	2	at least one	CARDINAL
fbem-3688	49	1	2006	DATE
fbem-3688	49	2	dhaliwal et al.	PERSON
fbem-3688	49	3	2010	DATE
fbem-3688	50	1	987	CARDINAL
fbem-3688	50	2	350	CARDINAL
fbem-3688	50	3	between 2007 to 2010	DATE
fbem-3688	51	1	100	CARDINAL
fbem-3688	51	2	roughly 7 days	DATE
fbem-3688	51	3	2015	DATE
fbem-3688	52	1	yasmin	GPE
fbem-3688	52	2	2018	DATE
fbem-3688	53	1	al.	GPE
fbem-3688	53	2	2005	DATE
fbem-3688	53	3	van der zahn	PERSON
fbem-3688	53	4	2013	DATE
fbem-3688	54	1	zhang et al.	PERSON
fbem-3688	54	2	2007	DATE
fbem-3688	54	3	zaman et al.	PERSON
fbem-3688	54	4	2011	DATE
fbem-3688	55	1	xie et al.	PERSON
fbem-3688	55	2	2003	DATE
fbem-3688	58	1	36	CARDINAL
fbem-3688	58	2	north american	NORP
fbem-3688	58	3	january 1993 to december 1999	DATE
fbem-3688	58	4	dionne	PERSON
fbem-3688	58	5	triki	GPE
fbem-3688	58	6	2005	DATE
fbem-3688	59	1	2001	DATE
fbem-3688	61	1	mcdaniel et al.	PERSON
fbem-3688	61	2	2002	DATE
fbem-3688	61	3	cohen et al	PERSON
fbem-3688	64	1	2.3	CARDINAL
fbem-3688	66	1	carcello	ORG
fbem-3688	66	2	2009	DATE
fbem-3688	67	1	19	CARDINAL
fbem-3688	67	2	2007	DATE
fbem-3688	68	1	frc	ORG
fbem-3688	69	1	four	CARDINAL
fbem-3688	71	1	1999	DATE
fbem-3688	71	2	stewart & munro	ORG
fbem-3688	71	3	2007	DATE
fbem-3688	72	1	krishnan & visvanathan	ORG
fbem-3688	72	2	2007	DATE
fbem-3688	74	1	at least three	CARDINAL
fbem-3688	74	2	2002	DATE
fbem-3688	75	1	haniffa et al	PERSON
fbem-3688	75	2	2006	DATE
fbem-3688	75	3	ferreira et al.	PERSON
fbem-3688	75	4	2011	DATE
fbem-3688	75	5	ferreira	GPE
fbem-3688	75	6	2007	DATE
fbem-3688	76	1	gregory	PERSON
fbem-3688	76	2	1999	DATE
fbem-3688	76	3	abbott	GPE
fbem-3688	76	4	parker	GPE
fbem-3688	76	5	2000	DATE
fbem-3688	77	1	beasley et al.	PERSON
fbem-3688	77	2	2000	DATE
fbem-3688	79	1	3	CARDINAL
fbem-3688	81	1	secondly	ORDINAL
fbem-3688	85	1	1	CARDINAL
fbem-3688	85	2	abbott	GPE
fbem-3688	85	3	l.	GPE
fbem-3688	85	4	parker	GPE
fbem-3688	85	5	s.	PERSON
fbem-3688	85	6	2000	DATE
fbem-3688	86	1	26	CARDINAL
fbem-3688	86	2	11	CARDINAL
fbem-3688	87	1	55	CARDINAL
fbem-3688	88	1	2	CARDINAL
fbem-3688	88	2	abbott	GPE
fbem-3688	88	3	l.	GPE
fbem-3688	88	4	parker s.	PERSON
fbem-3688	88	5	peters g.	PERSON
fbem-3688	88	6	raghunandan k.	PERSON
fbem-3688	88	7	2003	DATE
fbem-3688	90	1	journal of practice &	ORG
fbem-3688	90	2	22	CARDINAL
fbem-3688	90	3	2	CARDINAL
fbem-3688	92	1	3	CARDINAL
fbem-3688	92	2	b.	PERSON
fbem-3688	92	3	ferreira	GPE
fbem-3688	92	4	d.	NORP
fbem-3688	92	5	2007	DATE
fbem-3688	95	1	4	CARDINAL
fbem-3688	95	2	sahiba	GPE
fbem-3688	95	3	2005	DATE
fbem-3688	97	1	5	CARDINAL
fbem-3688	97	2	beasley	PERSON
fbem-3688	97	3	m.	PERSON
fbem-3688	97	4	1996	DATE
fbem-3688	98	1	71	CARDINAL
fbem-3688	98	2	4	CARDINAL
fbem-3688	99	1	443	CARDINAL
fbem-3688	100	1	6	CARDINAL
fbem-3688	100	2	m.	PERSON
fbem-3688	100	3	r.	NORP
fbem-3688	100	4	d.	NORP
fbem-3688	100	5	2000	DATE
fbem-3688	101	1	14	CARDINAL
fbem-3688	101	2	4	CARDINAL
fbem-3688	102	1	441-54	CARDINAL
fbem-3688	103	1	7	CARDINAL
fbem-3688	103	2	beasley	PERSON
fbem-3688	103	3	m.	PERSON
fbem-3688	103	4	j., hermanson	PERSON
fbem-3688	103	5	d.	NORP
fbem-3688	103	6	t.	GPE
fbem-3688	103	7	2009	DATE
fbem-3688	105	1	26	CARDINAL
fbem-3688	106	1	65	CARDINAL
fbem-3688	107	1	8	CARDINAL
fbem-3688	107	2	j., chtourou	ORG
fbem-3688	107	3	s. m. & courteau	ORG
fbem-3688	107	4	l.	PERSON
fbem-3688	107	5	2004	DATE
fbem-3688	108	1	journal of practice &	ORG
fbem-3688	108	2	23	CARDINAL
fbem-3688	108	3	2	CARDINAL
fbem-3688	108	4	13–35	CARDINAL
fbem-3688	109	1	9	CARDINAL
fbem-3688	109	2	bradbury	GPE
fbem-3688	109	3	m., mak	PERSON
fbem-3688	109	4	s.	PERSON
fbem-3688	109	5	2006	DATE
fbem-3688	110	1	pacific accounting	ORG
fbem-3688	110	2	18	CARDINAL
fbem-3688	110	3	2	CARDINAL
fbem-3688	111	1	47	CARDINAL
fbem-3688	112	1	10	CARDINAL
fbem-3688	112	2	m.	PERSON
fbem-3688	112	3	m.	PERSON
fbem-3688	112	4	2001	DATE
fbem-3688	114	1	new york	GPE
fbem-3688	114	2	aspen law & business	ORG
fbem-3688	115	1	11	CARDINAL
fbem-3688	115	2	j., neal	PERSON
fbem-3688	115	3	t.	GPE
fbem-3688	115	4	2000	DATE
fbem-3688	117	1	75	CARDINAL
fbem-3688	117	2	4	CARDINAL
fbem-3688	117	3	453–467	DATE
fbem-3688	118	1	12	CARDINAL
fbem-3688	118	2	j., hollingsworth	PERSON
fbem-3688	118	3	w.	PERSON
fbem-3688	118	4	2006	DATE
fbem-3688	120	1	20	CARDINAL
fbem-3688	120	2	4	CARDINAL
fbem-3688	120	3	351	CARDINAL
fbem-3688	120	4	373	CARDINAL
fbem-3688	120	5	20	CARDINAL
fbem-3688	121	1	13	CARDINAL
fbem-3688	121	2	j.	PERSON
fbem-3688	121	3	2009	DATE
fbem-3688	123	1	89	CARDINAL
fbem-3688	125	1	14	CARDINAL
fbem-3688	125	2	j.	PERSON
fbem-3688	125	3	krishnamoorthy	PERSON
fbem-3688	125	4	g.	PERSON
fbem-3688	125	5	wright	PERSON
fbem-3688	125	6	a.	PERSON
fbem-3688	125	7	2013	DATE
fbem-3688	128	1	boston college	ORG
fbem-3688	128	2	chestnut hill	ORG
fbem-3688	128	3	ma	PERSON
fbem-3688	129	1	15	CARDINAL
fbem-3688	129	2	a.	PERSON
fbem-3688	129	3	1996	DATE
fbem-3688	131	1	european	NORP
fbem-3688	131	2	5	CARDINAL
fbem-3688	131	3	177	CARDINAL
fbem-3688	132	1	16	CARDINAL
fbem-3688	132	2	gregory, a.	ORG
fbem-3688	132	3	1999	DATE
fbem-3688	133	1	18	CARDINAL
fbem-3688	133	2	4/5	CARDINAL
fbem-3688	134	1	311	CARDINAL
fbem-3688	135	1	17	CARDINAL
fbem-3688	135	2	m.	GPE
fbem-3688	135	3	hann	GPE
fbem-3688	135	4	r.	NORP
fbem-3688	135	5	hu	PERSON
fbem-3688	135	6	x.	GPE
fbem-3688	135	7	2005	DATE
fbem-3688	137	1	journal of accounting research	ORG
fbem-3688	137	2	43	CARDINAL
fbem-3688	137	3	2	CARDINAL
fbem-3688	137	4	153–193	CARDINAL
fbem-3688	138	1	18	CARDINAL
fbem-3688	138	2	f.	PERSON
fbem-3688	138	3	s.	PERSON
fbem-3688	138	4	2001	DATE
fbem-3688	140	1	20	CARDINAL
fbem-3688	140	2	2	CARDINAL
fbem-3688	141	1	31–47	DATE
fbem-3688	142	1	19	CARDINAL
fbem-3688	142	2	hermanson d.	PERSON
fbem-3688	142	3	d.	NORP
fbem-3688	142	4	reed s.	PERSON
fbem-3688	142	5	2002	DATE
fbem-3688	144	1	21	DATE
fbem-3688	145	1	38–75	CARDINAL
fbem-3688	146	1	20	CARDINAL
fbem-3688	146	2	d.	NORP
fbem-3688	146	3	s.	PERSON
fbem-3688	146	4	2010	DATE
fbem-3688	148	1	27	CARDINAL
fbem-3688	148	2	787	CARDINAL
fbem-3688	148	3	827	CARDINAL
fbem-3688	149	1	21	CARDINAL
fbem-3688	149	2	g.	PERSON
fbem-3688	149	3	triki	NORP
fbem-3688	149	4	t.	GPE
fbem-3688	149	5	2005	DATE
fbem-3688	151	1	22	CARDINAL
fbem-3688	151	2	1980	DATE
fbem-3688	153	1	88	DATE
fbem-3688	154	1	134	CARDINAL
fbem-3688	155	1	23	CARDINAL
fbem-3688	155	2	e. and jensen	PERSON
fbem-3688	155	3	m.	PERSON
fbem-3688	155	4	1983	DATE
fbem-3688	157	1	26	DATE
fbem-3688	158	1	301	CARDINAL
fbem-3688	159	1	24	CARDINAL
fbem-3688	159	2	ferreira	GPE
fbem-3688	159	3	d.	NORP
fbem-3688	159	4	ferreira, a.	GPE
fbem-3688	159	5	2011	DATE
fbem-3688	161	1	journal of financial economics	ORG
fbem-3688	161	2	99	CARDINAL
fbem-3688	161	3	3	CARDINAL
fbem-3688	161	4	523	CARDINAL
fbem-3688	162	1	25	CARDINAL
fbem-3688	162	2	yasmin	GPE
fbem-3688	162	3	s.	PERSON
fbem-3688	162	4	2018	DATE
fbem-3688	165	1	22	CARDINAL
fbem-3688	165	2	1	CARDINAL
fbem-3688	167	1	26	CARDINAL
fbem-3688	167	2	j.	PERSON
fbem-3688	167	3	2003	DATE
fbem-3688	168	1	australia	GPE
fbem-3688	168	2	new zealand	GPE
fbem-3688	168	3	7	CARDINAL
fbem-3688	168	4	3	CARDINAL
fbem-3688	169	1	263–78	DATE
fbem-3688	170	1	27	CARDINAL
fbem-3688	170	2	j. and kent	PERSON
fbem-3688	170	3	2006	DATE
fbem-3688	172	1	46	CARDINAL
fbem-3688	172	2	4	CARDINAL
fbem-3688	173	1	387–404	CARDINAL
fbem-3688	174	1	28	CARDINAL
fbem-3688	174	2	haniffa	NORP
fbem-3688	174	3	r.	NORP
fbem-3688	174	4	yatim	PERSON
fbem-3688	174	5	kent, p.	ORG
fbem-3688	174	6	clarkson	ORG
fbem-3688	174	7	2006	DATE
fbem-3688	175	1	malaysian	NORP
fbem-3688	176	1	21	CARDINAL
fbem-3688	176	2	7	CARDINAL
fbem-3688	177	1	29	CARDINAL
fbem-3688	177	2	klein	GPE
fbem-3688	177	3	a.	PERSON
fbem-3688	177	4	2002	DATE
fbem-3688	179	1	33	DATE
fbem-3688	180	1	375–400	CARDINAL
fbem-3688	181	1	30	CARDINAL
fbem-3688	181	2	j.	PERSON
fbem-3688	181	3	2005	DATE
fbem-3688	183	1	80	CARDINAL
fbem-3688	183	2	2	CARDINAL
fbem-3688	184	1	649–675	CARDINAL
fbem-3688	185	1	31	CARDINAL
fbem-3688	185	2	2007	DATE
fbem-3688	186	1	11	CARDINAL
fbem-3688	186	2	2	CARDINAL
fbem-3688	188	1	32	CARDINAL
fbem-3688	188	2	2008	DATE
fbem-3688	191	1	25	DATE
fbem-3688	192	1	827	CARDINAL
fbem-3688	192	2	857	CARDINAL
fbem-3688	193	1	33	CARDINAL
fbem-3688	193	2	a.	PERSON
fbem-3688	193	3	prencipe a.	PERSON
fbem-3688	193	4	2011	DATE
fbem-3688	194	1	post ifrs	ORG
fbem-3688	195	1	the international journal of accounting	ORG
fbem-3688	195	2	46	DATE
fbem-3688	196	1	205–230	CARDINAL
fbem-3688	197	1	34	CARDINAL
fbem-3688	197	2	r.	NORP
fbem-3688	197	3	maines	ORG
fbem-3688	197	4	l. a.	PERSON
fbem-3688	197	5	2002	DATE
fbem-3688	198	1	77	DATE
fbem-3688	198	2	139–67	CARDINAL
fbem-3688	199	1	35	CARDINAL
fbem-3688	199	2	d.	NORP
fbem-3688	199	3	raghunandan	GPE
fbem-3688	199	4	k.	PERSON
fbem-3688	199	5	1996	DATE
fbem-3688	200	1	182	CARDINAL
fbem-3688	200	2	2	CARDINAL
fbem-3688	202	1	36	CARDINAL
fbem-3688	202	2	o'sullivan	PERSON
fbem-3688	202	3	2000	DATE
fbem-3688	203	1	uk	GPE
fbem-3688	204	1	british	NORP
fbem-3688	204	2	32	DATE
fbem-3688	204	3	397	CARDINAL
fbem-3688	205	1	37	CARDINAL
fbem-3688	205	2	thornton	PERSON
fbem-3688	205	3	b.	PERSON
fbem-3688	205	4	2008	DATE
fbem-3688	207	1	european	NORP
fbem-3688	207	2	17	CARDINAL
fbem-3688	208	1	305-330	CARDINAL
fbem-3688	209	1	38	CARDINAL
fbem-3688	209	2	k.	PERSON
fbem-3688	209	3	w.	PERSON
fbem-3688	209	4	rama	GPE
fbem-3688	209	5	d.	NORP
fbem-3688	209	6	2001	DATE
fbem-3688	211	1	15	CARDINAL
fbem-3688	211	2	2	CARDINAL
fbem-3688	212	1	105–118	CARDINAL
fbem-3688	213	1	39	CARDINAL
fbem-3688	213	2	k.	PERSON
fbem-3688	213	3	rama d.	PERSON
fbem-3688	213	4	2007	DATE
fbem-3688	215	1	21	CARDINAL
fbem-3688	215	2	3	CARDINAL
fbem-3688	216	1	265–279	CARDINAL
fbem-3688	217	1	40	CARDINAL
fbem-3688	217	2	scarbrough	PERSON
fbem-3688	217	3	d.	NORP
fbem-3688	217	4	rama	GPE
fbem-3688	217	5	d.	NORP
fbem-3688	217	6	raghunandan	GPE
fbem-3688	217	7	k.	PERSON
fbem-3688	217	8	1998	DATE
fbem-3688	218	1	canadian	NORP
fbem-3688	219	1	12	CARDINAL
fbem-3688	219	2	1	CARDINAL
fbem-3688	221	1	41	CARDINAL
fbem-3688	221	2	lee b.	PERSON
fbem-3688	221	3	2009	DATE
fbem-3688	223	1	23	CARDINAL
fbem-3688	223	2	3	CARDINAL
fbem-3688	224	1	245–263	CARDINAL
fbem-3688	225	1	42	CARDINAL
fbem-3688	225	2	spira	GPE
fbem-3688	225	3	l.	GPE
fbem-3688	225	4	1999	DATE
fbem-3688	226	1	european	NORP
fbem-3688	226	2	8	DATE
fbem-3688	227	1	262	CARDINAL
fbem-3688	228	1	43	CARDINAL
fbem-3688	228	2	singh	GPE
fbem-3688	228	3	van der zahn	PERSON
fbem-3688	228	4	2015	CARDINAL
fbem-3688	230	1	19	DATE
fbem-3688	231	1	72-87	DATE
fbem-3688	232	1	44	CARDINAL
fbem-3688	232	2	1999	DATE
fbem-3688	233	1	53	CARDINAL
fbem-3688	233	2	1	CARDINAL
fbem-3688	233	3	113	CARDINAL
fbem-3688	233	4	42	DATE
fbem-3688	234	1	45	CARDINAL
fbem-3688	234	2	b.	PERSON
fbem-3688	234	3	wallace d.	PERSON
fbem-3688	234	4	peter d.	PERSON
fbem-3688	234	5	2003	DATE
fbem-3688	235	1	9	CARDINAL
fbem-3688	235	2	3	CARDINAL
fbem-3688	235	3	295	CARDINAL
fbem-3688	235	4	316	CARDINAL
fbem-3688	236	1	46	CARDINAL
fbem-3688	236	2	m.	PERSON
fbem-3688	236	3	haniffa r.	PERSON
fbem-3688	236	4	2011	DATE
fbem-3688	238	1	38	CARDINAL
fbem-3688	238	2	165	CARDINAL
fbem-3688	238	3	197	CARDINAL
fbem-3688	239	1	47	CARDINAL
fbem-3688	239	2	zhou	PERSON
fbem-3688	239	3	j.	PERSON
fbem-3688	239	4	zhou	PERSON
fbem-3688	239	5	n.	PERSON
fbem-3688	239	6	2007	DATE
fbem-3688	240	1	300-327	CARDINAL