id	sid	eid	entity	type
aijbe-31	1	1	american interdisciplinary journal of business and economics issn	ORG
aijbe-31	1	2	2837	CARDINAL
aijbe-31	1	3	6.72	CARDINAL
aijbe-31	2	1	10	CARDINAL
aijbe-31	2	2	2	CARDINAL
aijbe-31	2	3	april-june	DATE
aijbe-31	2	4	2023	CARDINAL
aijbe-31	2	5	academic development institute	ORG
aijbe-31	2	6	8933	DATE
aijbe-31	3	1	willis ave	PERSON
aijbe-31	3	2	los angeles	GPE
aijbe-31	3	3	california	GPE
aijbe-31	4	1	1	CARDINAL
aijbe-31	4	2	american interdisciplinary journal of business and economics	ORG
aijbe-31	5	1	nigerian	NORP
aijbe-31	5	2	lawal nigeria police academy wudil kano	ORG
aijbe-31	5	3	nigeria	GPE
aijbe-31	6	1	annual	DATE
aijbe-31	6	2	ten	CARDINAL
aijbe-31	6	3	the years 2010 to 2019	DATE
aijbe-31	7	1	nigeria	GPE
aijbe-31	8	1	nigeria	GPE
aijbe-31	9	1	nigeria	GPE
aijbe-31	10	1	nigeria	GPE
aijbe-31	11	1	1.0	CARDINAL
aijbe-31	11	2	2 decade	DATE
aijbe-31	12	1	enron	ORG
aijbe-31	12	2	worldcom	ORG
aijbe-31	12	3	xerox	GPE
aijbe-31	12	4	cadbury nigerian plc	ORG
aijbe-31	12	5	african	NORP
aijbe-31	12	6	unilever plc	ORG
aijbe-31	16	1	hamid &	ORG
aijbe-31	16	2	2016	DATE
aijbe-31	16	3	david, uche &azah 2019,	ORG
aijbe-31	16	4	david & ahmed 2020	ORG
aijbe-31	18	1	mailto:editorial@sadipub.com	ORG
aijbe-31	18	2	lawal	PERSON
aijbe-31	18	3	2023	CARDINAL
aijbe-31	18	4	2	CARDINAL
aijbe-31	18	5	american interdisciplinary journal of business and economics	ORG
aijbe-31	18	6	lafond& mayhew	ORG
aijbe-31	18	7	2003	DATE
aijbe-31	22	1	adeyemi & temitope	ORG
aijbe-31	22	2	2010	DATE
aijbe-31	24	1	us	GPE
aijbe-31	24	2	2002	DATE
aijbe-31	25	1	first	ORDINAL
aijbe-31	25	2	uk	GPE
aijbe-31	25	3	canada	GPE
aijbe-31	25	4	malaysia	GPE
aijbe-31	25	5	south africa	GPE
aijbe-31	25	6	nigeria	GPE
aijbe-31	32	1	two	CARDINAL
aijbe-31	33	1	klein	GPE
aijbe-31	33	2	2002	DATE
aijbe-31	34	1	chen	PERSON
aijbe-31	34	2	chang	PERSON
aijbe-31	34	3	2007	DATE
aijbe-31	34	4	abdullah 2008	PERSON
aijbe-31	34	5	sulong	GPE
aijbe-31	34	6	gardner	PERSON
aijbe-31	34	7	hussin	GPE
aijbe-31	34	8	sanusi & mcgowan 2013	ORG
aijbe-31	34	9	alnawaiseh, 2006	ORG
aijbe-31	34	10	qasim	PERSON
aijbe-31	34	11	2011	DATE
aijbe-31	34	12	amir	PERSON
aijbe-31	34	13	noroozi mohammad &sahraneshinb	ORG
aijbe-31	34	14	2015	DATE
aijbe-31	35	1	nigerian	NORP
aijbe-31	37	1	nigeria	GPE
aijbe-31	38	1	nigeria	GPE
aijbe-31	39	1	this quarter	DATE
aijbe-31	40	1	nigeria	GPE
aijbe-31	41	1	2023	CARDINAL
aijbe-31	41	2	3	CARDINAL
aijbe-31	41	3	american interdisciplinary journal of business and economics	ORG
aijbe-31	41	4	nigeria	GPE
aijbe-31	42	1	nigeria 2.0	EVENT
aijbe-31	42	2	2.1	CARDINAL
aijbe-31	44	1	jensen	PERSON
aijbe-31	44	2	1976	DATE
aijbe-31	47	1	almazan, hartzell & starks 2005,	ORG
aijbe-31	47	2	david & ahmed 2020	ORG
aijbe-31	51	1	ebrahim	ORG
aijbe-31	51	2	2007	DATE
aijbe-31	51	3	koh	PERSON
aijbe-31	51	4	2003	DATE
aijbe-31	55	1	2008	DATE
aijbe-31	56	1	jung & kown	ORG
aijbe-31	56	2	2002	DATE
aijbe-31	57	1	2002	DATE
aijbe-31	57	2	1992	DATE
aijbe-31	58	1	millar	PERSON
aijbe-31	58	2	1999	DATE
aijbe-31	60	1	1988	DATE
aijbe-31	60	2	sundaramurthy, rhoades & rechner	ORG
aijbe-31	60	3	2005	DATE
aijbe-31	61	1	1998	DATE
aijbe-31	61	2	1992	DATE
aijbe-31	63	1	lawal	PERSON
aijbe-31	63	2	2023	CARDINAL
aijbe-31	63	3	4	CARDINAL
aijbe-31	63	4	american interdisciplinary journal of business and economics	ORG
aijbe-31	64	1	2.2	CARDINAL
aijbe-31	64	2	iaasb	ORG
aijbe-31	64	3	2010	DATE
aijbe-31	67	1	issa	PERSON
aijbe-31	67	2	2008	DATE
aijbe-31	68	1	deis	PERSON
aijbe-31	68	2	2002	DATE
aijbe-31	69	1	copley	ORG
aijbe-31	69	2	2013	DATE
aijbe-31	70	1	abu, ijela & hamdan, 2010	ORG
aijbe-31	71	1	piot &janin	ORG
aijbe-31	71	2	2005	DATE
aijbe-31	72	1	first	ORDINAL
aijbe-31	73	1	the international federation of accountants	ORG
aijbe-31	73	2	2009	DATE
aijbe-31	73	3	12	CARDINAL
aijbe-31	73	4	first	ORDINAL
aijbe-31	74	1	2009	DATE
aijbe-31	74	2	15	CARDINAL
aijbe-31	76	1	pcaob	ORG
aijbe-31	76	2	2009	DATE
aijbe-31	76	3	7	CARDINAL
aijbe-31	76	4	2	CARDINAL
aijbe-31	76	5	3	CARDINAL
aijbe-31	76	6	4	CARDINAL
aijbe-31	76	7	2009	DATE
aijbe-31	78	1	the european union	ORG
aijbe-31	78	2	2004	DATE
aijbe-31	78	3	lawal	PERSON
aijbe-31	78	4	2023	CARDINAL
aijbe-31	78	5	5	CARDINAL
aijbe-31	78	6	american interdisciplinary journal of business and economics	ORG
aijbe-31	78	7	sais of european union	ORG
aijbe-31	78	8	2004	DATE
aijbe-31	79	1	icaew	PERSON
aijbe-31	79	2	2002	DATE
aijbe-31	81	1	2.3	CARDINAL
aijbe-31	81	2	2.3.1	CARDINAL
aijbe-31	81	3	2011	DATE
aijbe-31	81	4	jordanian	NORP
aijbe-31	82	1	one hundred	CARDINAL
aijbe-31	82	2	198	CARDINAL
aijbe-31	82	3	two hundred and sixty-two	CARDINAL
aijbe-31	82	4	262	CARDINAL
aijbe-31	82	5	the amman stock exchange	ORG
aijbe-31	84	1	first	ORDINAL
aijbe-31	85	1	amman stock exchange	ORG
aijbe-31	85	2	nigerian	NORP
aijbe-31	86	1	joseph	PERSON
aijbe-31	86	2	bahrain	GPE
aijbe-31	88	1	annual	DATE
aijbe-31	88	2	bahrain	GPE
aijbe-31	88	3	2015	DATE
aijbe-31	88	4	bahrain	GPE
aijbe-31	88	5	september 2016	DATE
aijbe-31	91	1	nigerian	NORP
aijbe-31	91	2	nigerian	NORP
aijbe-31	93	1	2018	DATE
aijbe-31	93	2	the amman inventory exchange	ORG
aijbe-31	95	1	132	CARDINAL
aijbe-31	95	2	2005	DATE
aijbe-31	95	3	2016	DATE
aijbe-31	100	1	2015	CARDINAL
aijbe-31	101	1	19	CARDINAL
aijbe-31	101	2	2023	CARDINAL
aijbe-31	101	3	6	CARDINAL
aijbe-31	101	4	american	NORP
aijbe-31	102	1	25	CARDINAL
aijbe-31	102	2	nigerian	NORP
aijbe-31	102	3	over 5 years	DATE
aijbe-31	105	1	5%	PERCENT
aijbe-31	107	1	nigerian	NORP
aijbe-31	108	1	ibrahim	PERSON
aijbe-31	108	2	jehu	PERSON
aijbe-31	108	3	2018	DATE
aijbe-31	108	4	576	CARDINAL
aijbe-31	108	5	nigerian	NORP
aijbe-31	108	6	between 2011 and	DATE
aijbe-31	108	7	2016	DATE
aijbe-31	112	1	two	CARDINAL
aijbe-31	113	1	frq	PERSON
aijbe-31	114	1	present-day	DATE
aijbe-31	115	1	2.3.2	CARDINAL
aijbe-31	115	2	deangelo	PERSON
aijbe-31	115	3	1981	DATE
aijbe-31	115	4	deangelo	PERSON
aijbe-31	115	5	1981	DATE
aijbe-31	115	6	david & ahmed	ORG
aijbe-31	115	7	2020	DATE
aijbe-31	115	8	2013	DATE
aijbe-31	115	9	2004	DATE
aijbe-31	115	10	gu	PERSON
aijbe-31	115	11	lee	PERSON
aijbe-31	115	12	rosett	GPE
aijbe-31	115	13	2005	DATE
aijbe-31	115	14	kang	PERSON
aijbe-31	115	15	2008	DATE
aijbe-31	115	16	kanagaretnam	GPE
aijbe-31	115	17	krishnan	PERSON
aijbe-31	115	18	lobo	PERSON
aijbe-31	115	19	2010	DATE
aijbe-31	115	20	zagonov (2011	DATE
aijbe-31	116	1	2008	DATE
aijbe-31	116	2	payne (	ORG
aijbe-31	116	3	2008	DATE
aijbe-31	116	4	romanus	PERSON
aijbe-31	116	5	maher	PERSON
aijbe-31	116	6	2008	DATE
aijbe-31	116	7	kanagaretnam	GPE
aijbe-31	116	8	krishnan et al	PERSON
aijbe-31	117	1	2009, 2010	DATE
aijbe-31	117	2	teoh	PERSON
aijbe-31	117	3	wong	PERSON
aijbe-31	117	4	1993	DATE
aijbe-31	117	5	2005	DATE
aijbe-31	117	6	2004	DATE
aijbe-31	118	1	2008	DATE
aijbe-31	120	1	2.3.3	CARDINAL
aijbe-31	120	2	one	CARDINAL
aijbe-31	121	1	jensen	PERSON
aijbe-31	121	2	1976	DATE
aijbe-31	121	3	two	CARDINAL
aijbe-31	125	1	2023	CARDINAL
aijbe-31	125	2	7	CARDINAL
aijbe-31	125	3	american interdisciplinary journal of business and economics	ORG
aijbe-31	126	1	jensen	PERSON
aijbe-31	126	2	1983	DATE
aijbe-31	129	1	first	ORDINAL
aijbe-31	134	1	habib	PERSON
aijbe-31	134	2	2005	DATE
aijbe-31	136	1	3.0	CARDINAL
aijbe-31	137	1	ten	CARDINAL
aijbe-31	137	2	31	CARDINAL
aijbe-31	137	3	december 2019	DATE
aijbe-31	137	4	the nigerian stock exchange	ORG
aijbe-31	138	1	9	CARDINAL
aijbe-31	139	1	afroil plc	ORG
aijbe-31	139	2	2008	DATE
aijbe-31	139	3	nine	CARDINAL
aijbe-31	139	4	9	CARDINAL
aijbe-31	139	5	the years	DATE
aijbe-31	140	1	two	CARDINAL
aijbe-31	141	1	annual	DATE
aijbe-31	141	2	the years	DATE
aijbe-31	142	1	two	CARDINAL
aijbe-31	144	1	01insop	CARDINAL
aijbe-31	144	2	2fs	ORG
aijbe-31	144	3	insop=institutional shareholding fs=	ORG
aijbe-31	145	1	lawal	PERSON
aijbe-31	145	2	2023	CARDINAL
aijbe-31	145	3	8	CARDINAL
aijbe-31	145	4	american interdisciplinary journal of business and economics	ORG
aijbe-31	145	5	1	CARDINAL
aijbe-31	145	6	1	CARDINAL
aijbe-31	145	7	4	CARDINAL
aijbe-31	145	8	0	CARDINAL
aijbe-31	145	9	2	CARDINAL
aijbe-31	145	10	insop	ORG
aijbe-31	146	1	3	CARDINAL
aijbe-31	146	2	4.0	CARDINAL
aijbe-31	147	1	first	ORDINAL
aijbe-31	148	1	1	CARDINAL
aijbe-31	150	1	max	PERSON
aijbe-31	150	2	120	CARDINAL
aijbe-31	150	3	0 1	DATE
aijbe-31	150	4	120	CARDINAL
aijbe-31	150	5	120	CARDINAL
aijbe-31	151	1	1	CARDINAL
aijbe-31	151	2	2020	DATE
aijbe-31	151	3	1	CARDINAL
aijbe-31	151	4	up to 68%	PERCENT
aijbe-31	151	5	0	CARDINAL
aijbe-31	151	6	1	CARDINAL
aijbe-31	153	1	insop	ORG
aijbe-31	154	1	1	CARDINAL
aijbe-31	155	1	61%	PERCENT
aijbe-31	155	2	nigeria	GPE
aijbe-31	156	1	25%	PERCENT
aijbe-31	156	2	75%	PERCENT
aijbe-31	157	1	a certain year	DATE
aijbe-31	157	2	25%	PERCENT
aijbe-31	157	3	75%	PERCENT
aijbe-31	157	4	65%	PERCENT
aijbe-31	157	5	sec	ORG
aijbe-31	157	6	2011	DATE
aijbe-31	157	7	2018	DATE
aijbe-31	158	1	2	CARDINAL
aijbe-31	158	2	coef	PERSON
aijbe-31	160	1	0.100	CARDINAL
aijbe-31	162	1	2023	CARDINAL
aijbe-31	162	2	9	CARDINAL
aijbe-31	162	3	american interdisciplinary journal of business and economics	ORG
aijbe-31	162	4	15.62	CARDINAL
aijbe-31	162	5	0.0000	CARDINAL
aijbe-31	162	6	0.4338	CARDINAL
aijbe-31	162	7	2020	DATE
aijbe-31	163	1	10%	PERCENT
aijbe-31	164	1	nigerian	NORP
aijbe-31	164	2	15.62	CARDINAL
aijbe-31	165	1	0.0000	CARDINAL
aijbe-31	166	1	nigeria	GPE
aijbe-31	167	1	2	CARDINAL
aijbe-31	167	2	.6100883	ORG
aijbe-31	167	3	0.000) 5%	PERCENT
aijbe-31	169	1	nigeria	GPE
aijbe-31	170	1	2015	DATE
aijbe-31	170	2	david	PERSON
aijbe-31	170	3	2019	DATE
aijbe-31	170	4	david	PERSON
aijbe-31	170	5	ahmed	PERSON
aijbe-31	170	6	2020	DATE
aijbe-31	171	1	2015	DATE
aijbe-31	172	1	second	ORDINAL
aijbe-31	172	2	nigeria	GPE
aijbe-31	173	1	2	CARDINAL
aijbe-31	173	2	2.625449	CARDINAL
aijbe-31	173	3	0.282	CARDINAL
aijbe-31	174	1	nigeria	GPE
aijbe-31	175	1	nigeria	GPE
aijbe-31	176	1	2015	DATE
aijbe-31	176	2	ibrahim	PERSON
aijbe-31	176	3	jehu	PERSON
aijbe-31	176	4	2018	DATE
aijbe-31	177	1	2015	DATE
aijbe-31	178	1	5.0	CARDINAL
aijbe-31	178	2	nigeria	GPE
aijbe-31	180	1	nigeria	GPE
aijbe-31	181	1	nigeria	GPE
aijbe-31	182	1	nigeria	GPE
aijbe-31	185	1	lawal	PERSON
aijbe-31	185	2	2023	CARDINAL
aijbe-31	185	3	10	CARDINAL
aijbe-31	185	4	american interdisciplinary journal of business and economics	ORG
aijbe-31	185	5	nigeria	GPE
aijbe-31	186	1	s.	PERSON
aijbe-31	186	2	ahmad	PERSON
aijbe-31	186	3	a.c. & aliyu	ORG
aijbe-31	186	4	u.b.	GPE
aijbe-31	186	5	2015	CARDINAL
aijbe-31	186	6	ipbj	ORG
aijbe-31	186	7	7	CARDINAL
aijbe-31	186	8	2	CARDINAL
aijbe-31	186	9	40-57	CARDINAL
aijbe-31	187	1	abdullah	PERSON
aijbe-31	187	2	w.z.w.	GPE
aijbe-31	187	3	2008	DATE
aijbe-31	187	4	malaysian	NORP
aijbe-31	187	5	malaysian	NORP
aijbe-31	187	6	vo.7	ORG
aijbe-31	187	7	28	CARDINAL
aijbe-31	187	8	g.m; amir	PERSON
aijbe-31	187	9	noroozi s.	PERSON
aijbe-31	187	10	mohammad	PERSON
aijbe-31	187	11	r., &sahraneshinb	ORG
aijbe-31	187	12	m. (2015) adam, h., &bala	ORG
aijbe-31	187	13	r.	PERSON
aijbe-31	187	14	2015	CARDINAL
aijbe-31	188	1	nigeria	GPE
aijbe-31	189	1	international journal of accounting	ORG
aijbe-31	189	2	2(8	CARDINAL
aijbe-31	189	3	216227	DATE
aijbe-31	190	1	al-nawaiseh	PERSON
aijbe-31	190	2	m.i.	PERSON
aijbe-31	190	3	2006	DATE
aijbe-31	190	4	jordanian	NORP
aijbe-31	190	5	jordan journal of business and administration	ORG
aijbe-31	190	6	no.3	LANGUAGE
aijbe-31	190	7	s.	PERSON
aijbe-31	190	8	2015	CARDINAL
aijbe-31	190	9	nigerian	NORP
aijbe-31	191	1	international journal of economics	ORG
aijbe-31	191	2	united kingdo	PERSON
aijbe-31	191	3	3(6	CARDINAL
aijbe-31	191	4	12-31	DATE
aijbe-31	192	1	berle	PERSON
aijbe-31	192	2	a.	PERSON
aijbe-31	192	3	1932	DATE
aijbe-31	193	1	new york	GPE
aijbe-31	194	1	david	PERSON
aijbe-31	194	2	uche &azah	ORG
aijbe-31	194	3	2019	DATE
aijbe-31	194	4	nigeria	GPE
aijbe-31	195	1	journal of accounting	ORG
aijbe-31	195	2	joa	ORG
aijbe-31	196	1	72	DATE
aijbe-31	197	1	david m. c	PERSON
aijbe-31	197	2	j.w &azah	ORG
aijbe-31	197	3	2020	DATE
aijbe-31	197	4	nigeria	GPE
aijbe-31	198	1	journal forensic accounting & fraud	ORG
aijbe-31	198	2	1pp2659-1146 david	DATE
aijbe-31	198	3	m.c.	GPE
aijbe-31	198	4	ahmed	PERSON
aijbe-31	198	5	m. m	PERSON
aijbe-31	198	6	2020	DATE
aijbe-31	198	7	covid-19	DATE
aijbe-31	199	1	no.7	GPE
aijbe-31	200	1	deangelo	PERSON
aijbe-31	200	2	l.	PERSON
aijbe-31	200	3	1981	DATE
aijbe-31	201	1	3(3	CARDINAL
aijbe-31	201	2	183	CARDINAL
aijbe-31	202	1	demsetz	PERSON
aijbe-31	202	2	h. & k. lehn	ORG
aijbe-31	203	1	1983	DATE
aijbe-31	205	1	93	CARDINAL
aijbe-31	205	2	1155–1177	CARDINAL
aijbe-31	206	1	ibrahim & jehu (	ORG
aijbe-31	206	2	2018	DATE
aijbe-31	209	1	anyr	PERSON
aijbe-31	209	2	lawal	PERSON
aijbe-31	209	3	2023	CARDINAL
aijbe-31	209	4	11	CARDINAL
aijbe-31	209	5	american interdisciplinary journal of business and economics	ORG
aijbe-31	210	1	jensen	PERSON
aijbe-31	210	2	w.	PERSON
aijbe-31	210	3	1976	DATE
aijbe-31	212	1	journal of financial economics	ORG
aijbe-31	212	2	3,305–360	DATE
aijbe-31	213	1	klein	PERSON
aijbe-31	213	2	a.	PERSON
aijbe-31	213	3	2002	DATE
aijbe-31	213	4	33	DATE
aijbe-31	214	1	375-400	CARDINAL
aijbe-31	215	1	morey	PERSON
aijbe-31	215	2	m.	PERSON
aijbe-31	215	3	baker	PERSON
aijbe-31	215	4	2008	DATE
aijbe-31	217	1	33	DATE
aijbe-31	217	2	254262	DATE
aijbe-31	218	1	qasim	PERSON
aijbe-31	218	2	m.z.	GPE
aijbe-31	218	3	2011	DATE
aijbe-31	219	1	jordan	GPE
aijbe-31	220	1	international journal of business and	ORG
aijbe-31	222	1	2	CARDINAL
aijbe-31	222	2	1	CARDINAL
aijbe-31	222	3	gardner	PERSON
aijbe-31	222	4	hussin	GPE
aijbe-31	222	5	& mcgowan	ORG
aijbe-31	222	6	2013	DATE
aijbe-31	222	7	bahrain	GPE
aijbe-31	222	8	asian academy of management journal of accounting	ORG
aijbe-31	222	9	8	CARDINAL
aijbe-31	222	10	1	CARDINAL
aijbe-31	222	11	67	CARDINAL
aijbe-31	223	1	thomsen s.	PERSON
aijbe-31	223	2	2000	DATE
aijbe-31	224	1	european	NORP
aijbe-31	225	1	21	CARDINAL
aijbe-31	225	2	689	CARDINAL
aijbe-31	225	3	titman	ORG
aijbe-31	225	4	s., & trueman	ORG
aijbe-31	225	5	b.	PERSON
aijbe-31	225	6	1986	DATE
aijbe-31	227	1	8(2	CARDINAL
aijbe-31	227	2	159	CARDINAL
aijbe-31	228	1	watts	GPE
aijbe-31	228	2	r.l.	GPE
aijbe-31	228	3	j.l.	GPE
aijbe-31	228	4	1986	DATE
aijbe-31	229	1	englewood ciffs	GPE
aijbe-31	229	2	nj	ORG
aijbe-31	229	3	prentice-hall, inc	ORG