id	sid	eid	entity	type
amfbr-501	1	1	american finance & banking	ORG
amfbr-501	1	2	5	CARDINAL
amfbr-501	1	3	1	CARDINAL
amfbr-501	1	4	2020	DATE
amfbr-501	1	5	2576-1226	CARDINAL
amfbr-501	1	6	2576-1234	CARDINAL
amfbr-501	1	7	islamic banking & finance	ORG
amfbr-501	1	8	usa 1	ORG
amfbr-501	1	9	nigeria	GPE
amfbr-501	1	10	university of port harcourt	ORG
amfbr-501	1	11	nigeria e-mail	ORG
amfbr-501	1	12	ibanichuka department of accounting faculty	ORG
amfbr-501	1	13	university of port harcourt	ORG
amfbr-501	1	14	nigeria l.c.	ORG
amfbr-501	1	15	micah department of accounting faculty	ORG
amfbr-501	1	16	university of port harcourt	ORG
amfbr-501	1	17	nigeria	GPE
amfbr-501	1	18	nigeria	GPE
amfbr-501	3	1	23	CARDINAL
amfbr-501	3	2	2008-2017	DATE
amfbr-501	7	1	79 percent	PERCENT
amfbr-501	12	1	nigeria	GPE
amfbr-501	13	1	1	CARDINAL
amfbr-501	13	2	sharma	ORG
amfbr-501	13	3	2014	DATE
amfbr-501	16	1	shehzaand & ismail	ORG
amfbr-501	16	2	2014	DATE
amfbr-501	17	1	the united state of	GPE
amfbr-501	17	2	america	GPE
amfbr-501	17	3	united kingdom	GPE
amfbr-501	18	1	sharma	ORG
amfbr-501	18	2	2014	DATE
amfbr-501	19	1	eron	ORG
amfbr-501	19	2	worldcom	ORG
amfbr-501	19	3	american finance &	ORG
amfbr-501	20	1	5	CARDINAL
amfbr-501	20	2	1	CARDINAL
amfbr-501	20	3	2020	DATE
amfbr-501	20	4	2	CARDINAL
amfbr-501	20	5	ibanichuka & alasin	ORG
amfbr-501	20	6	2018	DATE
amfbr-501	23	1	gupta & basa	ORG
amfbr-501	23	2	2004	DATE
amfbr-501	25	1	jensen & macklin	ORG
amfbr-501	25	2	1976	DATE
amfbr-501	27	1	emh	ORG
amfbr-501	28	1	kausar & taffler	ORG
amfbr-501	28	2	2006	DATE
amfbr-501	28	3	between -24%	PERCENT
amfbr-501	28	4	-31%	PERCENT
amfbr-501	29	1	sponholtz (2005	DATE
amfbr-501	29	2	annual	DATE
amfbr-501	29	3	danish	NORP
amfbr-501	30	1	1999 to 2001	DATE
amfbr-501	32	1	akani	NORP
amfbr-501	32	2	anyamaobi	ORG
amfbr-501	32	3	2015	CARDINAL
amfbr-501	32	4	nigeria	GPE
amfbr-501	33	1	2014	DATE
amfbr-501	33	2	nigeria	GPE
amfbr-501	34	1	dastgir	NORP
amfbr-501	34	2	2009	DATE
amfbr-501	35	1	glezakos et al	PERSON
amfbr-501	36	1	2012	DATE
amfbr-501	37	1	quoted nigeria	ORG
amfbr-501	38	1	2	CARDINAL
amfbr-501	38	2	2.1	CARDINAL
amfbr-501	43	1	2010	DATE
amfbr-501	45	1	the american institute of certified public accountants	ORG
amfbr-501	45	2	aicpa	ORG
amfbr-501	45	3	2005	DATE
amfbr-501	51	1	1976	DATE
amfbr-501	52	1	germon & meek	ORG
amfbr-501	52	2	2001	DATE
amfbr-501	53	1	2.2	CARDINAL
amfbr-501	55	1	yaari	PERSON
amfbr-501	55	2	2008	DATE
amfbr-501	55	3	the 14th century	DATE
amfbr-501	57	1	american finance &	ORG
amfbr-501	58	1	5	CARDINAL
amfbr-501	58	2	1	CARDINAL
amfbr-501	58	3	2020 3	DATE
amfbr-501	63	1	daily	DATE
amfbr-501	65	1	2007	DATE
amfbr-501	76	1	2.3	CARDINAL
amfbr-501	77	1	2010	DATE
amfbr-501	77	2	129	CARDINAL
amfbr-501	77	3	6	CARDINAL
amfbr-501	77	4	colombo stock exchange	ORG
amfbr-501	77	5	2013	DATE
amfbr-501	77	6	vijitha, & namalathan	ORG
amfbr-501	77	7	2014	DATE
amfbr-501	77	8	sri-lanka	GPE
amfbr-501	77	9	2006	DATE
amfbr-501	77	10	egyptian	NORP
amfbr-501	77	11	miah(2012	ORG
amfbr-501	77	12	bangladesh	GPE
amfbr-501	77	13	thompson & adah	ORG
amfbr-501	77	14	2012	DATE
amfbr-501	77	15	& oyerinde	FAC
amfbr-501	77	16	2014	DATE
amfbr-501	77	17	nigeria	GPE
amfbr-501	77	18	shamki & rahman	ORG
amfbr-501	77	19	2012	DATE
amfbr-501	77	20	jordan	GPE
amfbr-501	78	1	1996	DATE
amfbr-501	79	1	1968	DATE
amfbr-501	79	2	fifty percent	PERCENT
amfbr-501	80	1	1968	DATE
amfbr-501	80	2	beacver	GPE
amfbr-501	80	3	1968	DATE
amfbr-501	81	1	edwards & bell	ORG
amfbr-501	81	2	1961	DATE
amfbr-501	83	1	collins	PERSON
amfbr-501	83	2	maydew & weisis	ORG
amfbr-501	83	3	1997	DATE
amfbr-501	83	4	40 years	DATE
amfbr-501	83	5	the time period 1953-1993	DATE
amfbr-501	85	1	lev zarowin	DATE
amfbr-501	85	2	1999	DATE
amfbr-501	86	1	cheng et al	PERSON
amfbr-501	86	2	1996	DATE
amfbr-501	89	1	1990	DATE
amfbr-501	92	1	2000	DATE
amfbr-501	96	1	easton &	ORG
amfbr-501	96	2	1991	DATE
amfbr-501	101	1	mcannally & stinson	ORG
amfbr-501	101	2	1997	DATE
amfbr-501	105	1	american finance &	ORG
amfbr-501	105	2	5	CARDINAL
amfbr-501	105	3	1	CARDINAL
amfbr-501	105	4	2020 4	DATE
amfbr-501	106	1	liu & thomas	ORG
amfbr-501	106	2	2000	DATE
amfbr-501	107	1	the year	DATE
amfbr-501	109	1	two	CARDINAL
amfbr-501	111	1	marqardt &	ORG
amfbr-501	111	2	2004	DATE
amfbr-501	114	1	the years	DATE
amfbr-501	114	2	marquardt & wiedman	ORG
amfbr-501	114	3	2004	DATE
amfbr-501	115	1	the year	DATE
amfbr-501	116	1	r2	GPE
amfbr-501	116	2	marquardt & wiedman	ORG
amfbr-501	116	3	2004	DATE
amfbr-501	117	1	christensen	PERSON
amfbr-501	117	2	hoyt	PERSON
amfbr-501	117	3	patterson	PERSON
amfbr-501	118	1	ball et al	PERSON
amfbr-501	118	2	1994	DATE
amfbr-501	118	3	seven	CARDINAL
amfbr-501	120	1	ali & lee-sheok	ORG
amfbr-501	120	2	2000	DATE
amfbr-501	121	1	british	NORP
amfbr-501	123	1	mingyi	GPE
amfbr-501	123	2	2000	DATE
amfbr-501	124	1	2.4	CARDINAL
amfbr-501	124	2	2013	DATE
amfbr-501	124	3	post-ifrs	EVENT
amfbr-501	124	4	2013	DATE
amfbr-501	125	1	113	CARDINAL
amfbr-501	125	2	istanbul stock exchange	ORG
amfbr-501	126	1	2011	DATE
amfbr-501	126	2	bahrain	GPE
amfbr-501	126	3	united arab	NORP
amfbr-501	126	4	emirates	GPE
amfbr-501	127	1	2005-2009	DATE
amfbr-501	127	2	1992-1998	DATE
amfbr-501	127	3	nigeria	GPE
amfbr-501	127	4	2014).but	CARDINAL
amfbr-501	127	5	nigeria thompson & adah	ORG
amfbr-501	127	6	2012	DATE
amfbr-501	127	7	nigeria stock exchange	ORG
amfbr-501	128	1	200	CARDINAL
amfbr-501	129	1	2.5	CARDINAL
amfbr-501	131	1	2006	DATE
amfbr-501	132	1	emh	ORG
amfbr-501	133	1	2.6	CARDINAL
amfbr-501	133	2	emh	ORG
amfbr-501	134	1	three	CARDINAL
amfbr-501	135	1	weak emh	PERSON
amfbr-501	136	1	emh	GPE
amfbr-501	136	2	american finance &	ORG
amfbr-501	137	1	5	CARDINAL
amfbr-501	137	2	1	CARDINAL
amfbr-501	137	3	2020	DATE
amfbr-501	137	4	5	CARDINAL
amfbr-501	139	1	goddy	ORG
amfbr-501	139	2	2010	DATE
amfbr-501	140	1	first	ORDINAL
amfbr-501	142	1	2.7	CARDINAL
amfbr-501	142	2	bernard, 1995	ORG
amfbr-501	143	1	ball & brown	ORG
amfbr-501	143	2	1968	DATE
amfbr-501	143	3	1967	DATE
amfbr-501	143	4	anderson, 1975	ORG
amfbr-501	145	1	the last few years	DATE
amfbr-501	147	1	1973	DATE
amfbr-501	149	1	ball & brown	ORG
amfbr-501	149	2	1968	DATE
amfbr-501	149	3	first	ORDINAL
amfbr-501	149	4	today	DATE
amfbr-501	153	1	2.8	CARDINAL
amfbr-501	153	2	deegan	ORG
amfbr-501	153	3	2006	DATE
amfbr-501	156	1	freedman	ORG
amfbr-501	156	2	2015	DATE
amfbr-501	157	1	fasb	ORG
amfbr-501	157	2	1976	DATE
amfbr-501	158	1	watts & zimmerman	ORG
amfbr-501	158	2	1986	DATE
amfbr-501	159	1	hendriksen	ORG
amfbr-501	159	2	1982	DATE
amfbr-501	159	3	1	CARDINAL
amfbr-501	159	4	2	CARDINAL
amfbr-501	162	1	one	CARDINAL
amfbr-501	163	1	quintus	ORG
amfbr-501	163	2	2007	DATE
amfbr-501	164	1	2.9	CARDINAL
amfbr-501	164	2	ibanichuka & alasin	ORG
amfbr-501	164	3	2018	DATE
amfbr-501	164	4	nigeria	GPE
amfbr-501	166	1	two	CARDINAL
amfbr-501	167	1	22.0	CARDINAL
amfbr-501	168	1	durbin watson	PERSON
amfbr-501	171	1	nigeria	GPE
amfbr-501	173	1	2018	DATE
amfbr-501	173	2	vietnam	GPE
amfbr-501	175	1	44	CARDINAL
amfbr-501	175	2	2006-2016	DATE
amfbr-501	176	1	48.47%	PERCENT
amfbr-501	178	1	american finance &	ORG
amfbr-501	179	1	5	CARDINAL
amfbr-501	179	2	1	CARDINAL
amfbr-501	179	3	2020 6	DATE
amfbr-501	181	1	abayadeera	PERSON
amfbr-501	181	2	2010	DATE
amfbr-501	181	3	australia	GPE
amfbr-501	181	4	91	CARDINAL
amfbr-501	181	5	australian	NORP
amfbr-501	182	1	australia	GPE
amfbr-501	183	1	king & langli	ORG
amfbr-501	183	2	1998	DATE
amfbr-501	183	3	three	CARDINAL
amfbr-501	183	4	european	NORP
amfbr-501	183	5	germany	GPE
amfbr-501	183	6	norway	GPE
amfbr-501	183	7	the united kingdom	GPE
amfbr-501	185	1	germany	GPE
amfbr-501	185	2	norway	GPE
amfbr-501	185	3	the united kingdom	GPE
amfbr-501	187	1	2014	DATE
amfbr-501	187	2	130	CARDINAL
amfbr-501	187	3	nigeria	GPE
amfbr-501	187	4	the period 2005-2010	DATE
amfbr-501	188	1	nigeria	GPE
amfbr-501	190	1	muhammed	ORG
amfbr-501	190	2	2014	DATE
amfbr-501	190	3	25	CARDINAL
amfbr-501	190	4	nigeria	GPE
amfbr-501	192	1	augustine	PERSON
amfbr-501	192	2	2014	DATE
amfbr-501	192	3	mps	PERSON
amfbr-501	192	4	nigeria	GPE
amfbr-501	193	1	annual	DATE
amfbr-501	193	2	57	CARDINAL
amfbr-501	193	3	the nigerian stock exchange	ORG
amfbr-501	193	4	2006 to 2011	DATE
amfbr-501	195	1	mps	PERSON
amfbr-501	195	2	nigeria	GPE
amfbr-501	196	1	adaramola	ORG
amfbr-501	196	2	2014	DATE
amfbr-501	196	3	nigerian	NORP
amfbr-501	197	1	secondary	ORDINAL
amfbr-501	197	2	annual	DATE
amfbr-501	197	3	57	CARDINAL
amfbr-501	197	4	1991 to 2010	DATE
amfbr-501	198	1	gls	ORG
amfbr-501	198	2	nigeria	GPE
amfbr-501	199	1	ajide et al	PERSON
amfbr-501	200	1	2014	DATE
amfbr-501	200	2	nigeria	GPE
amfbr-501	200	3	the period 2012	DATE
amfbr-501	202	1	alexandra (	ORG
amfbr-501	202	2	2015	DATE
amfbr-501	202	3	united kingdom	GPE
amfbr-501	202	4	france	GPE
amfbr-501	202	5	netherlands	GPE
amfbr-501	203	1	united kingdom	GPE
amfbr-501	203	2	france	GPE
amfbr-501	203	3	netherlands	GPE
amfbr-501	204	1	junjie gang & chao	ORG
amfbr-501	204	2	2013	DATE
amfbr-501	205	1	60	CARDINAL
amfbr-501	205	2	shanghai stock exchange	ORG
amfbr-501	205	3	2011	DATE
amfbr-501	205	4	1	CARDINAL
amfbr-501	205	5	2	CARDINAL
amfbr-501	207	1	2017	CARDINAL
amfbr-501	207	2	vietnam	GPE
amfbr-501	208	1	rem	PERSON
amfbr-501	208	2	gls	ORG
amfbr-501	208	3	gmm	ORG
amfbr-501	208	4	274	CARDINAL
amfbr-501	208	5	2012	DATE
amfbr-501	208	6	2016	DATE
amfbr-501	211	1	mgbame & ohiorenuan	ORG
amfbr-501	211	2	2013	DATE
amfbr-501	211	3	nigerian	NORP
amfbr-501	212	1	nigeria	GPE
amfbr-501	214	1	garck	ORG
amfbr-501	214	2	1	CARDINAL
amfbr-501	214	3	1	CARDINAL
amfbr-501	214	4	1	CARDINAL
amfbr-501	214	5	1	CARDINAL
amfbr-501	214	6	1	CARDINAL
amfbr-501	214	7	1	CARDINAL
amfbr-501	215	1	10	CARDINAL
amfbr-501	215	2	2000-2010	DATE
amfbr-501	215	3	100	CARDINAL
amfbr-501	216	1	secondary	ORDINAL
amfbr-501	217	1	7.0	CARDINAL
amfbr-501	218	1	nigerian	NORP
amfbr-501	219	1	three	CARDINAL
amfbr-501	219	2	1	CARDINAL
amfbr-501	219	3	1	CARDINAL
amfbr-501	219	4	1,1	CARDINAL
amfbr-501	220	1	1,1	CARDINAL
amfbr-501	220	2	1,1	CARDINAL
amfbr-501	220	3	1,1	CARDINAL
amfbr-501	221	1	tgarch	ORG
amfbr-501	221	2	1,1	CARDINAL
amfbr-501	221	3	1,1	CARDINAL
amfbr-501	222	1	american finance &	ORG
amfbr-501	223	1	5	CARDINAL
amfbr-501	223	2	1	CARDINAL
amfbr-501	223	3	7	CARDINAL
amfbr-501	223	4	2001	DATE
amfbr-501	223	5	77	CARDINAL
amfbr-501	223	6	poland	GPE
amfbr-501	223	7	between 1996-1998	DATE
amfbr-501	226	1	kobana et al	PERSON
amfbr-501	227	1	2000	DATE
amfbr-501	227	2	canada	GPE
amfbr-501	228	1	canada	GPE
amfbr-501	229	1	3	CARDINAL
amfbr-501	229	2	nigeria	GPE
amfbr-501	230	1	the nigerian stock exchange	ORG
amfbr-501	230	2	nigerian	NORP
amfbr-501	230	3	the period of 2008	DATE
amfbr-501	230	4	2017	DATE
amfbr-501	231	1	annual	DATE
amfbr-501	235	1	9i	CARDINAL
amfbr-501	235	2	2	CARDINAL
amfbr-501	236	1	3	CARDINAL
amfbr-501	236	2	nigeria	GPE
amfbr-501	239	1		DATE
amfbr-501	241	1	3	CARDINAL
amfbr-501	241	2	0	CARDINAL
amfbr-501	241	3	3.1	CARDINAL
amfbr-501	241	4	three	CARDINAL
amfbr-501	244	1	ols	ORG
amfbr-501	245	1	hausman	PERSON
amfbr-501	245	2	2003	DATE
amfbr-501	246	1	zero	CARDINAL
amfbr-501	246	2	2	CARDINAL
amfbr-501	247	1	95% and 99%	PERCENT
amfbr-501	248	1	2	CARDINAL
amfbr-501	248	2	zero	CARDINAL
amfbr-501	249	1	95% and 99%	PERCENT
amfbr-501	250	1	american finance &	ORG
amfbr-501	251	1	5	CARDINAL
amfbr-501	251	2	1	CARDINAL
amfbr-501	251	3	2020 8	DATE
amfbr-501	251	4	0’ to ‘1’ or the ‘corrected r-squared’ (r2	WORK_OF_ART
amfbr-501	252	1	4	CARDINAL
amfbr-501	252	2	1	CARDINAL
amfbr-501	253	1	1.529179	CARDINAL
amfbr-501	253	2	22,192	CARDINAL
amfbr-501	253	3	0.0681	CARDINAL
amfbr-501	253	4	chi-square	PERSON
amfbr-501	253	5	chi-sq	PERSON
amfbr-501	253	6	chi-sq	PERSON
amfbr-501	253	7	d.f. prob	PERSON
amfbr-501	254	1	7.415428 6 0.0341	QUANTITY
amfbr-501	254	2	9.0	CARDINAL
amfbr-501	259	1	2	CARDINAL
amfbr-501	260	1	roe	PERSON
amfbr-501	260	2	0.005642 0.006452 0.874426	MONEY
amfbr-501	260	3	9.953181	CARDINAL
amfbr-501	260	4	1.835172	MONEY
amfbr-501	260	5	0.0000	MONEY
amfbr-501	260	6	0.049825	CARDINAL
amfbr-501	260	7	14.93914	CARDINAL
amfbr-501	260	8	0.023185 s.d	MONEY
amfbr-501	261	1	2.146708	CARDINAL
amfbr-501	261	2	2.121677	CARDINAL
amfbr-501	261	3	4.373452	CARDINAL
amfbr-501	261	4	963.3238	CARDINAL
amfbr-501	261	5	4.481087	CARDINAL
amfbr-501	261	6	hannan-quinn criter	GPE
amfbr-501	262	1	4.416913	CARDINAL
amfbr-501	262	2	1.870285	CARDINAL
amfbr-501	262	3	durbin-watson	ORG
amfbr-501	262	4	1.662720	CARDINAL
amfbr-501	262	5	0.087183	CARDINAL
amfbr-501	262	6	9.0	CARDINAL
amfbr-501	262	7	4 percent	PERCENT
amfbr-501	262	8	23	CARDINAL
amfbr-501	264	1	durbin watson	ORG
amfbr-501	268	1	3	CARDINAL
amfbr-501	269	1	12.36263	CARDINAL
amfbr-501	269	2	2.094911 5.901265 0.0000	QUANTITY
amfbr-501	269	3	american finance &	ORG
amfbr-501	270	1	5	CARDINAL
amfbr-501	270	2	1	CARDINAL
amfbr-501	270	3	2020	DATE
amfbr-501	270	4	9	CARDINAL
amfbr-501	271	1	0.791491	CARDINAL
amfbr-501	271	2	14.93914	CARDINAL
amfbr-501	271	3	0.573583 s.d	MONEY
amfbr-501	272	1	2.146708	CARDINAL
amfbr-501	272	2	2.066219	CARDINAL
amfbr-501	272	3	4.411093	CARDINAL
amfbr-501	272	4	819.6977	CARDINAL
amfbr-501	272	5	4.857006	CARDINAL
amfbr-501	272	6	hannan-quinn criter	PERSON
amfbr-501	273	1	4.591145	CARDINAL
amfbr-501	273	2	1.624076 durbin-watson	PERSON
amfbr-501	273	3	1.905250	CARDINAL
amfbr-501	273	4	0.000169	CARDINAL
amfbr-501	273	5	9.0	CARDINAL
amfbr-501	273	6	79 percent	PERCENT
amfbr-501	273	7	23	CARDINAL
amfbr-501	275	1	durbin watson	ORG
amfbr-501	279	1	4	CARDINAL
amfbr-501	281	1	0.007445 0.006745	CARDINAL
amfbr-501	281	2	10.52168	CARDINAL
amfbr-501	281	3	1.866897 5.635922 0.0000	MONEY
amfbr-501	281	4	specification s.d.	ORG
amfbr-501	281	5	0.472147 0.0496	NORP
amfbr-501	281	6	0.9504	MONEY
amfbr-501	281	7	12.18603	CARDINAL
amfbr-501	281	8	0.315038 s.d	MONEY
amfbr-501	282	1	2.096432	CARDINAL
amfbr-501	282	2	2.072931	CARDINAL
amfbr-501	282	3	919.5673	CARDINAL
amfbr-501	282	4	1.559801	CARDINAL
amfbr-501	282	5	durbin-watson	ORG
amfbr-501	282	6	1.726119	CARDINAL
amfbr-501	282	7	0.040262	CARDINAL
amfbr-501	282	8	0.448637	CARDINAL
amfbr-501	282	9	14.93914	CARDINAL
amfbr-501	282	10	964.5282	CARDINAL
amfbr-501	282	11	durbin-watson	ORG
amfbr-501	282	12	1.658316	CARDINAL
amfbr-501	282	13	9.0	CARDINAL
amfbr-501	282	14	44 percent	PERCENT
amfbr-501	282	15	23	CARDINAL
amfbr-501	284	1	durbin watson	ORG
amfbr-501	286	1	5.cross	CARDINAL
amfbr-501	288	1	roe 0.060146	LAW
amfbr-501	288	2	9.0	CARDINAL
amfbr-501	288	3	american finance &	ORG
amfbr-501	289	1	5	CARDINAL
amfbr-501	289	2	1	CARDINAL
amfbr-501	290	1	2020	DATE
amfbr-501	290	2	10	CARDINAL
amfbr-501	292	1	6	CARDINAL
amfbr-501	292	2	obs f-statistic	ORG
amfbr-501	293	1	roe	PERSON
amfbr-501	293	2	granger	PERSON
amfbr-501	293	3	164	CARDINAL
amfbr-501	293	4	granger	PERSON
amfbr-501	293	5	granger	PERSON
amfbr-501	293	6	170	CARDINAL
amfbr-501	293	7	granger	PERSON
amfbr-501	293	8	granger	PERSON
amfbr-501	293	9	169	CARDINAL
amfbr-501	293	10	granger	PERSON
amfbr-501	293	11	0.7788	MONEY
amfbr-501	293	12	9.0	CARDINAL
amfbr-501	294	1	7.presentation	CARDINAL
amfbr-501	294	2	mv roe	PERSON
amfbr-501	297	1	0.9924	CARDINAL
amfbr-501	297	2	0.9893	CARDINAL
amfbr-501	297	3	4.640154	CARDINAL
amfbr-501	297	4	1.0000	MONEY
amfbr-501	297	5	0.0007	CARDINAL
amfbr-501	297	6	0.0012	CARDINAL
amfbr-501	299	1	6.156503	CARDINAL
amfbr-501	299	2	1.0000	MONEY
amfbr-501	299	3	0.0000	CARDINAL
amfbr-501	299	4	9.0	CARDINAL
amfbr-501	299	5	less than 0.05	CARDINAL
amfbr-501	301	1	8	CARDINAL
amfbr-501	304	1	levin	GPE
amfbr-501	304	2	lin & chu	ORG
amfbr-501	305	1	0.0000 23	MONEY
amfbr-501	306	1	0.0008 23	CARDINAL
amfbr-501	306	2	170	CARDINAL
amfbr-501	306	3	adf fisher chi-square	PERSON
amfbr-501	306	4	170	CARDINAL
amfbr-501	306	5	fisher chi-square	PERSON
amfbr-501	306	6	197	CARDINAL
amfbr-501	306	7	roe levin	PERSON
amfbr-501	306	8	lin & chu	ORG
amfbr-501	307	1	0.2072 23	MONEY
amfbr-501	307	2	178	CARDINAL
amfbr-501	307	3	adf fisher chi-square	PERSON
amfbr-501	307	4	178	CARDINAL
amfbr-501	307	5	fisher chi-square	PERSON
amfbr-501	307	6	203	CARDINAL
amfbr-501	307	7	eps levin	PERSON
amfbr-501	307	8	lin & chu	ORG
amfbr-501	308	1	0.0000 23	CARDINAL
amfbr-501	309	1	american finance &	ORG
amfbr-501	309	2	5	CARDINAL
amfbr-501	309	3	1	CARDINAL
amfbr-501	309	4	2020 11	DATE
amfbr-501	309	5	0.0194 23	CARDINAL
amfbr-501	309	6	184	CARDINAL
amfbr-501	309	7	adf fisher chi-square	PERSON
amfbr-501	309	8	fisher chi-square	PERSON
amfbr-501	309	9	lin & chu	ORG
amfbr-501	311	1	0.1226 23 183	MONEY
amfbr-501	311	2	adf fisher chi-square	PERSON
amfbr-501	311	3	fisher chi-square	PERSON
amfbr-501	311	4	206	CARDINAL
amfbr-501	311	5	9.0	CARDINAL
amfbr-501	312	1	first	ORDINAL
amfbr-501	312	2	first	ORDINAL
amfbr-501	312	3	one	CARDINAL
amfbr-501	313	1	1(1	CARDINAL
amfbr-501	317	1	5 percent	PERCENT
amfbr-501	318	1	9	CARDINAL
amfbr-501	319	1	phillips-peron	PERSON
amfbr-501	319	2	2.00	MONEY
amfbr-501	319	3	austin laz	ORG
amfbr-501	319	4	0.064919	MONEY
amfbr-501	319	5	0.013	CARDINAL
amfbr-501	319	6	2.090620	ORG
amfbr-501	319	7	berger	PERSON
amfbr-501	319	8	nigeria	GPE
amfbr-501	319	9	0.300930 0.049049	MONEY
amfbr-501	320	1	0.968705 0.574934 6.00	CARDINAL
amfbr-501	320	2	plc	ORG
amfbr-501	320	3	0.455981 0.210542	MONEY
amfbr-501	320	4	0.260	CARDINAL
amfbr-501	320	5	9	CARDINAL
amfbr-501	320	6	dn tyre & rubber plc	ORG
amfbr-501	320	7	1.806874	CARDINAL
amfbr-501	320	8	1.806874	MONEY
amfbr-501	320	9	evans medical plc	ORG
amfbr-501	321	1	0.295691 0.223230	MONEY
amfbr-501	321	2	nig plc	ORG
amfbr-501	321	3	0.232916 0.216321	MONEY
amfbr-501	321	4	4.00	MONEY
amfbr-501	321	5	glaxo	ORG
amfbr-501	322	1	honeywell	ORG
amfbr-501	322	2	flour mill plc	PRODUCT
amfbr-501	322	3	0.480678	CARDINAL
amfbr-501	322	4	9	CARDINAL
amfbr-501	322	5	lafarge africa plc	ORG
amfbr-501	322	6	nestle nigeria plc	ORG
amfbr-501	322	7	0.054	CARDINAL
amfbr-501	322	8	1.171200	MONEY
amfbr-501	326	1	0.259262 0.251736	MONEY
amfbr-501	326	2	9.0	CARDINAL
amfbr-501	326	3	2	CARDINAL
amfbr-501	327	1	philip-peron	ORG
amfbr-501	329	1	american finance &	ORG
amfbr-501	330	1	5	CARDINAL
amfbr-501	330	2	1	CARDINAL
amfbr-501	330	3	2020 12	DATE
amfbr-501	331	1	3	CARDINAL
amfbr-501	331	2	1	CARDINAL
amfbr-501	331	3	2 & 3. 5	ORG
amfbr-501	331	4	nigeria	GPE
amfbr-501	334	1	2 percent	PERCENT
amfbr-501	336	1	nigeria	GPE
amfbr-501	337	1	ibanichuka & alasin	ORG
amfbr-501	337	2	2018	DATE
amfbr-501	337	3	2010	DATE
amfbr-501	337	4	australia	GPE
amfbr-501	340	1	8 percent	PERCENT
amfbr-501	342	1	king & langli	ORG
amfbr-501	342	2	1998	DATE
amfbr-501	342	3	2014	DATE
amfbr-501	342	4	2014	DATE
amfbr-501	345	1	0.3 percent	PERCENT
amfbr-501	347	1	king & langli	ORG
amfbr-501	347	2	1998	DATE
amfbr-501	347	3	2014	DATE
amfbr-501	347	4	2014	DATE
amfbr-501	348	1	6	CARDINAL
amfbr-501	348	2	6.1	CARDINAL
amfbr-501	349	1	nigeria	GPE
amfbr-501	350	1	79 percent	PERCENT
amfbr-501	353	1	nigeria	GPE
amfbr-501	354	1	6.2	CARDINAL
amfbr-501	355	1	american finance &	ORG
amfbr-501	356	1	5	CARDINAL
amfbr-501	356	2	1	CARDINAL
amfbr-501	356	3	2020 13	DATE
amfbr-501	359	1	nigeria	GPE
amfbr-501	359	2	nigeria	GPE
amfbr-501	361	1	n.	PERSON
amfbr-501	361	2	2010	DATE
amfbr-501	362	1	australia	GPE
amfbr-501	363	1	1(1	CARDINAL
amfbr-501	363	2	77	CARDINAL
amfbr-501	364	1	d. j.	PERSON
amfbr-501	364	2	hughes	ORG
amfbr-501	364	3	j. liu	PERSON
amfbr-501	364	4	2002	DATE
amfbr-501	365	1	journal of accounting research	ORG
amfbr-501	365	2	965-986	CARDINAL
amfbr-501	366	1	adaramola	GPE
amfbr-501	366	2	a. o.	PERSON
amfbr-501	366	3	2014	DATE
amfbr-501	367	1	nigeria	GPE
amfbr-501	368	1	global journal	ORG
amfbr-501	368	2	1	CARDINAL
amfbr-501	368	3	1	CARDINAL
amfbr-501	368	4	22	CARDINAL
amfbr-501	369	1	adaramola, a. o., &oyerinde	ORG
amfbr-501	369	2	a. a.	PERSON
amfbr-501	369	3	2014	DATE
amfbr-501	370	1	nigeria	GPE
amfbr-501	371	1	global journal	ORG
amfbr-501	371	2	1(1	CARDINAL
amfbr-501	371	3	22 -30	QUANTITY
amfbr-501	372	1	adebimpe	GPE
amfbr-501	372	2	o. u., & ekwere	ORG
amfbr-501	372	3	r. e.	PERSON
amfbr-501	373	1	2015).ifrs	CARDINAL
amfbr-501	373	2	nigerian	NORP
amfbr-501	373	3	4(1	CARDINAL
amfbr-501	373	4	1	CARDINAL
amfbr-501	373	5	ahmed	PERSON
amfbr-501	373	6	a. s. & duellman	PERSON
amfbr-501	373	7	s.	PERSON
amfbr-501	373	8	2007	DATE
amfbr-501	374	1	43	CARDINAL
amfbr-501	374	2	23	CARDINAL
amfbr-501	374	3	411	CARDINAL
amfbr-501	375	1	f. m. &aderemi	PERSON
amfbr-501	375	2	a. a.	PERSON
amfbr-501	375	3	2014	DATE
amfbr-501	376	1	nigeria	GPE
amfbr-501	376	2	financial & business management	ORG
amfbr-501	376	3	2	CARDINAL
amfbr-501	376	4	3	CARDINAL
amfbr-501	376	5	145	CARDINAL
amfbr-501	377	1	a. l.	PERSON
amfbr-501	377	2	akani	ORG
amfbr-501	377	3	h. w.	PERSON
amfbr-501	378	1	prudential	ORG
amfbr-501	378	2	nigeria	GPE
amfbr-501	379	1	1980	DATE
amfbr-501	379	2	2014	DATE
amfbr-501	380	1	iiard international journal of banking	ORG
amfbr-501	380	2	1	CARDINAL
amfbr-501	380	3	8),113-129	DATE
amfbr-501	381	1	akani	ORG
amfbr-501	381	2	h. w.	PERSON
amfbr-501	381	3	a. l. & anyamaobi	PERSON
amfbr-501	381	4	2016	DATE
amfbr-501	382	1	nigeria	GPE
amfbr-501	383	1	1	CARDINAL
amfbr-501	383	2	3	CARDINAL
amfbr-501	383	3	1	CARDINAL
amfbr-501	383	4	141	CARDINAL
amfbr-501	384	1	akani	ORG
amfbr-501	384	2	h.w. & lucky	ORG
amfbr-501	384	3	a. l.	PERSON
amfbr-501	384	4	2014	DATE
amfbr-501	385	1	nigeria	GPE
amfbr-501	386	1	2	CARDINAL
amfbr-501	386	2	10	CARDINAL
amfbr-501	386	3	124	CARDINAL
amfbr-501	386	4	f. a.	PERSON
amfbr-501	386	5	& foote	ORG
amfbr-501	386	6	p. s.	PERSON
amfbr-501	387	1	2008).earnings	CARDINAL
amfbr-501	387	2	abu dhabi	ORG
amfbr-501	388	1	california	GPE
amfbr-501	388	2	fullerton	GPE
amfbr-501	389	1	ali, a., & hwang	PERSON
amfbr-501	389	2	1995	DATE
amfbr-501	391	1	new york university	ORG
amfbr-501	392	1	american accounting association	ORG
amfbr-501	395	1	american accounting association	ORG
amfbr-501	395	2	anderson	PERSON
amfbr-501	395	3	j. e.	PERSON
amfbr-501	395	4	1975	DATE
amfbr-501	396	1	new york	GPE
amfbr-501	397	1	anderson	PERSON
amfbr-501	397	2	j. e. (	PERSON
amfbr-501	397	3	1979	DATE
amfbr-501	398	1	2nd	ORDINAL
amfbr-501	399	1	holt	PERSON
amfbr-501	399	2	rinehart	GPE
amfbr-501	399	3	winston	GPE
amfbr-501	399	4	new york	GPE
amfbr-501	400	1	augustine o. o.	PERSON
amfbr-501	401	1	2014).audit	CARDINAL
amfbr-501	401	2	nigeria	GPE
amfbr-501	402	1	european journal of accounting	ORG
amfbr-501	402	2	2(5	CARDINAL
amfbr-501	402	3	48-75	CARDINAL
amfbr-501	403	1	r. & brown	ORG
amfbr-501	403	2	1968).an	CARDINAL
amfbr-501	403	3	159	CARDINAL
amfbr-501	404	1	r.	NORP
amfbr-501	404	2	1968	DATE
amfbr-501	405	1	accountion	ORG
amfbr-501	405	2	159178	DATE
amfbr-501	406	1	r.	NORP
amfbr-501	406	2	kothari	PERSON
amfbr-501	406	3	s. p. & robin	ORG
amfbr-501	406	4	a.	PERSON
amfbr-501	406	5	29	CARDINAL
amfbr-501	406	6	1-51	CARDINAL
amfbr-501	407	1	baltagi	NORP
amfbr-501	407	2	b. h.	PERSON
amfbr-501	408	1	2003).econometric	CARDINAL
amfbr-501	409	1	john wiley & sons	ORG
amfbr-501	409	2	ltd.second edition	PERSON
amfbr-501	410	1	w. h.	PERSON
amfbr-501	411	1	179	CARDINAL
amfbr-501	412	1	w. h.	PERSON
amfbr-501	412	2	m. l. & stinson	PERSON
amfbr-501	412	3	c. h. (	PERSON
amfbr-501	414	1	journal of accounting and economics	ORG
amfbr-501	414	2	23	CARDINAL
amfbr-501	414	3	53-81	CARDINAL
amfbr-501	415	1	w., & engel	ORG
amfbr-501	415	2	e. (1996	DATE
amfbr-501	417	1	22	CARDINAL
amfbr-501	417	2	177	CARDINAL
amfbr-501	418	1	beneish	NORP
amfbr-501	418	2	m. & vargus	ORG
amfbr-501	418	3	2002	DATE
amfbr-501	420	1	77	DATE
amfbr-501	420	2	4	CARDINAL
amfbr-501	420	3	755	CARDINAL
amfbr-501	421	1	american finance &	ORG
amfbr-501	422	1	5	CARDINAL
amfbr-501	422	2	1	CARDINAL
amfbr-501	422	3	2020	DATE
amfbr-501	422	4	14	CARDINAL
amfbr-501	422	5	g. j. (	PERSON
amfbr-501	422	6	1967	DATE
amfbr-501	424	1	journal of accounting research	ORG
amfbr-501	424	2	1	CARDINAL
amfbr-501	425	1	g. j.	PERSON
amfbr-501	425	2	1967	DATE
amfbr-501	427	1	journal of accounting research	ORG
amfbr-501	427	2	22	CARDINAL
amfbr-501	428	1	bernard	PERSON
amfbr-501	428	2	l. & skinner	ORG
amfbr-501	428	3	d. j.	PERSON
amfbr-501	428	4	1996	DATE
amfbr-501	430	1	22	CARDINAL
amfbr-501	430	2	1/3	CARDINAL
amfbr-501	430	3	313	CARDINAL
amfbr-501	431	1	bernard	PERSON
amfbr-501	431	2	v. l.	PERSON
amfbr-501	431	3	jacob	PERSON
amfbr-501	431	4	k. t.	PERSON
amfbr-501	431	5	1989	DATE
amfbr-501	433	1	journal of accounting research	ORG
amfbr-501	433	2	27	CARDINAL
amfbr-501	433	3	1	CARDINAL
amfbr-501	434	1	bernard	PERSON
amfbr-501	434	2	v. l.	PERSON
amfbr-501	434	3	j. k.	PERSON
amfbr-501	436	1	journal of accounting & economics	ORG
amfbr-501	436	2	13(4	DATE
amfbr-501	436	3	305	CARDINAL
amfbr-501	437	1	f. a. & i̇ bis	ORG
amfbr-501	437	2	2013	DATE
amfbr-501	438	1	turkish	NORP
amfbr-501	439	1	international journal of economics	ORG
amfbr-501	439	2	126	CARDINAL
amfbr-501	440	1	g. g.	PERSON
amfbr-501	440	2	kallunki	PERSON
amfbr-501	440	3	j. p.,	PERSON
amfbr-501	440	4	1996	DATE
amfbr-501	441	1	finnish	NORP
amfbr-501	443	1	2	CARDINAL
amfbr-501	443	2	1),90-117	DATE
amfbr-501	444	1	cheng	PERSON
amfbr-501	444	2	c. liu & schaefer	ORG
amfbr-501	446	1	journal of accounting research	ORG
amfbr-501	446	2	34	CARDINAL
amfbr-501	446	3	173–181	CARDINAL
amfbr-501	447	1	cheng	PERSON
amfbr-501	447	2	f. f., &	PERSON
amfbr-501	447	3	m.	PERSON
amfbr-501	447	4	2008).are	CARDINAL
amfbr-501	447	5	malaysia	GPE
amfbr-501	449	1	journal of economics	ORG
amfbr-501	449	2	2(2),353	CARDINAL
amfbr-501	449	3	367	CARDINAL
amfbr-501	450	1	cheung	GPE
amfbr-501	450	2	j.k, &yau j	ORG
amfbr-501	450	3	1995	DATE
amfbr-501	451	1	same-day	DATE
amfbr-501	451	2	8	CARDINAL
amfbr-501	451	3	1 spring	DATE
amfbr-501	452	1	collins	GPE
amfbr-501	452	2	d. & johnson	ORG
amfbr-501	452	3	w.	PERSON
amfbr-501	452	4	1997	DATE
amfbr-501	454	1	72	DATE
amfbr-501	454	2	351–383	CARDINAL
amfbr-501	455	1	christian	NORP
amfbr-501	457	1	30	CARDINAL
amfbr-501	457	2	11	DATE
amfbr-501	457	3	1629	CARDINAL
amfbr-501	459	1	september	DATE
amfbr-501	460	1	dastgir	ORG
amfbr-501	460	2	m.	PERSON
amfbr-501	460	3	h.s.	GPE
amfbr-501	461	1	o. m.	PERSON
amfbr-501	462	1	3(1	CARDINAL
amfbr-501	462	2	9 -21	QUANTITY
amfbr-501	464	1	2006).introduction	CARDINAL
amfbr-501	465	1	new york	GPE
amfbr-501	465	2	mcgraw-hill	ORG
amfbr-501	466	1	diamond d. w.	PERSON
amfbr-501	466	2	r. e.	PERSON
amfbr-501	466	3	1987	DATE
amfbr-501	467	1	journal of financial economics	ORG
amfbr-501	467	2	18	CARDINAL
amfbr-501	467	3	272	CARDINAL
amfbr-501	468	1	fasb	ORG
amfbr-501	469	1	1998	DATE
amfbr-501	471	1	1	CARDINAL
amfbr-501	472	1	8	CARDINAL
amfbr-501	472	2	2-3	DATE
amfbr-501	472	3	221	CARDINAL
amfbr-501	472	4	243	CARDINAL
amfbr-501	473	1	freedman	ORG
amfbr-501	473	2	j.	PERSON
amfbr-501	473	3	2015).what	CARDINAL
amfbr-501	475	1	germon, h., & meek	ORG
amfbr-501	475	2	g.k.	GPE
amfbr-501	475	3	2001).accounting	CARDINAL
amfbr-501	476	1	mcgraw hill:	ORG
amfbr-501	476	2	singapore	GPE
amfbr-501	477	1	goddy	PERSON
amfbr-501	477	2	e.	PERSON
amfbr-501	477	3	september 15.2010).suspension	DATE
amfbr-501	479	1	this day	DATE
amfbr-501	480	1	gorniktomaszewski	PERSON
amfbr-501	480	2	s., &jermakowicz	ORG
amfbr-501	480	3	e. k. (	PERSON
amfbr-501	480	4	2001	DATE
amfbr-501	481	1	polish	NORP
amfbr-501	482	1	journal of international financial management	ORG
amfbr-501	482	2	12(1	CARDINAL
amfbr-501	482	3	50-74	CARDINAL
amfbr-501	482	4	guay	PERSON
amfbr-501	482	5	w.	PERSON
amfbr-501	482	6	kothari	PERSON
amfbr-501	482	7	s. & watts	ORG
amfbr-501	482	8	r.	NORP
amfbr-501	482	9	1996).a	CARDINAL
amfbr-501	482	10	34	CARDINAL
amfbr-501	482	11	83	CARDINAL
amfbr-501	483	1	gujarati n. damodar	ORG
amfbr-501	483	2	c. porter.(2009	PERSON
amfbr-501	484	1	mcgraw-hill/irwin	ORG
amfbr-501	485	1	gujarati	PERSON
amfbr-501	485	2	d. n.	PERSON
amfbr-501	485	3	1988).basic	CARDINAL
amfbr-501	486	1	mcgraw-hill, inc.	ORG
amfbr-501	486	2	gujarati	ORG
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amfbr-501	531	1	2012).).value	CARDINAL
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