000			00314nas a2200121Ia 4500
008			230918c99999999xx |||||||||||| ||und||
040			_aMAIN
041			_aEnglish
245		0	_aJournal of Accounting Research
260			_bThe Institute of Professional Accounting Graduate School
500			_aXXX
942			_cBV
999			_c233754 _d233754