id	sid	eid	entity	type
arjefm-1163	1	1	american research journal of economics	ORG
arjefm-1163	1	2	13	CARDINAL
arjefm-1163	1	3	1	CARDINAL
arjefm-1163	1	4	january-march 2025	DATE
arjefm-1163	1	5	2836-9416	CARDINAL
arjefm-1163	1	6	6.41	CARDINAL
arjefm-1163	1	7	america	GPE
arjefm-1163	1	8	american research journal of economics	ORG
arjefm-1163	2	1	101	MONEY
arjefm-1163	3	1	nigeria	GPE
arjefm-1163	3	2	1ofurum christmas	DATE
arjefm-1163	3	3	d.	NORP
arjefm-1163	3	4	2nwachukwu	CARDINAL
arjefm-1163	3	5	1department	CARDINAL
arjefm-1163	3	6	alex ekwueme federal university	ORG
arjefm-1163	3	7	ikwo	ORG
arjefm-1163	3	8	2department	PERSON
arjefm-1163	3	9	tansion university	ORG
arjefm-1163	3	10	umunya	GPE
arjefm-1163	4	1	nigeria	GPE
arjefm-1163	6	1	eight	CARDINAL
arjefm-1163	7	1	annual	DATE
arjefm-1163	8	1	altman	ORG
arjefm-1163	8	2	9.0	CARDINAL
arjefm-1163	9	1	nigeria	GPE
arjefm-1163	10	1	nigeria	GPE
arjefm-1163	12	1	the recent years	DATE
arjefm-1163	13	1	altman	ORG
arjefm-1163	13	2	2000	DATE
arjefm-1163	16	1	2015	DATE
arjefm-1163	17	1	mailto:contact@americaserial.com mailto:contact@americaserial.com mailto:chikwute@yahoo.com	ORG
arjefm-1163	18	1	american research journal of economics	ORG
arjefm-1163	18	2	13	CARDINAL
arjefm-1163	18	3	1	CARDINAL
arjefm-1163	18	4	january-march 2025	DATE
arjefm-1163	18	5	2836-9416	CARDINAL
arjefm-1163	18	6	6.41	CARDINAL
arjefm-1163	19	1	america	GPE
arjefm-1163	19	2	american research journal of economics	ORG
arjefm-1163	19	3	102	MONEY
arjefm-1163	20	1	husson-traore	ORG
arjefm-1163	20	2	2009	DATE
arjefm-1163	20	3	2016	DATE
arjefm-1163	21	1	2008	DATE
arjefm-1163	21	2	wcg	PERSON
arjefm-1163	21	3	kumar & singh	ORG
arjefm-1163	21	4	2013	DATE
arjefm-1163	21	5	mehran et al.	PERSON
arjefm-1163	21	6	2011	DATE
arjefm-1163	23	1	scg	GPE
arjefm-1163	25	1	bravo-urquiza & moreno-ureba	ORG
arjefm-1163	25	2	2021	CARDINAL
arjefm-1163	25	3	2015	DATE
arjefm-1163	27	1	2020	DATE
arjefm-1163	28	1	nigerian	NORP
arjefm-1163	28	2	ighoroje & egedi	ORG
arjefm-1163	28	3	2015	DATE
arjefm-1163	29	1	the years	DATE
arjefm-1163	30	1	between 2009 and 2019	DATE
arjefm-1163	30	2	2020	DATE
arjefm-1163	30	3	cbn	ORG
arjefm-1163	30	4	8	CARDINAL
arjefm-1163	31	1	the nigeria deposit insurance corporation	ORG
arjefm-1163	32	1	the central bank of nigeria	ORG
arjefm-1163	32	2	2013	DATE
arjefm-1163	35	1	nigeria	GPE
arjefm-1163	36	1	1	CARDINAL
arjefm-1163	36	2	nigeria	GPE
arjefm-1163	37	1	2	CARDINAL
arjefm-1163	37	2	nigeria	GPE
arjefm-1163	38	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1163	39	1	american research journal of economics	ORG
arjefm-1163	39	2	13	CARDINAL
arjefm-1163	39	3	1	CARDINAL
arjefm-1163	39	4	january-march 2025	DATE
arjefm-1163	39	5	2836-9416	CARDINAL
arjefm-1163	39	6	6.41	CARDINAL
arjefm-1163	40	1	america	GPE
arjefm-1163	40	2	american research journal of economics	ORG
arjefm-1163	40	3	103	CARDINAL
arjefm-1163	41	1	ehiedu	ORG
arjefm-1163	41	2	2022	CARDINAL
arjefm-1163	41	3	aribaba & adebisi	ORG
arjefm-1163	41	4	2017	DATE
arjefm-1163	42	1	ehiedu	ORG
arjefm-1163	42	2	2014	DATE
arjefm-1163	43	1	2018	DATE
arjefm-1163	44	1	pandy	PERSON
arjefm-1163	44	2	2018	DATE
arjefm-1163	47	1	mohammad	PERSON
arjefm-1163	47	2	aly	PERSON
arjefm-1163	47	3	2014	DATE
arjefm-1163	49	1	guo et al.	PERSON
arjefm-1163	49	2	2016	DATE
arjefm-1163	49	3	cenciarelli et al.	PERSON
arjefm-1163	49	4	2018	DATE
arjefm-1163	50	1	2013	DATE
arjefm-1163	50	2	cenciarelli et al.	PERSON
arjefm-1163	50	3	2018	DATE
arjefm-1163	51	1	beasley et al.	PERSON
arjefm-1163	51	2	2000	DATE
arjefm-1163	52	1	three hundred and sixty-five days	CARDINAL
arjefm-1163	53	1	2016	DATE
arjefm-1163	54	1	the next few years	DATE
arjefm-1163	58	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1163	58	2	american research journal of economics	ORG
arjefm-1163	58	3	13	CARDINAL
arjefm-1163	58	4	1	CARDINAL
arjefm-1163	58	5	january-march 2025	DATE
arjefm-1163	58	6	2836-9416	CARDINAL
arjefm-1163	58	7	6.41	CARDINAL
arjefm-1163	58	8	america	GPE
arjefm-1163	58	9	american research journal of economics	ORG
arjefm-1163	60	1	104	MONEY
arjefm-1163	61	1	2006	DATE
arjefm-1163	61	2	2012	DATE
arjefm-1163	62	1	ryu & jang 2004	ORG
arjefm-1163	64	1	latin	NORP
arjefm-1163	66	1	two	CARDINAL
arjefm-1163	67	1	howard h. stevenson	PERSON
arjefm-1163	67	2	at least two	CARDINAL
arjefm-1163	69	1	one	CARDINAL
arjefm-1163	70	1	one	CARDINAL
arjefm-1163	73	1	fitzpatrick	ORG
arjefm-1163	73	2	1930	DATE
arjefm-1163	73	3	the last 60 years	DATE
arjefm-1163	73	4	1968	DATE
arjefm-1163	74	1	altman	ORG
arjefm-1163	77	1	altman et al	PERSON
arjefm-1163	78	1	2017	CARDINAL
arjefm-1163	78	2	z	ORG
arjefm-1163	79	1	barboza et al	PERSON
arjefm-1163	80	1	2017	CARDINAL
arjefm-1163	81	1	altman	ORG
arjefm-1163	85	1	american research journal of economics	ORG
arjefm-1163	85	2	13	CARDINAL
arjefm-1163	85	3	1	CARDINAL
arjefm-1163	85	4	january-march 2025	DATE
arjefm-1163	85	5	2836-9416	CARDINAL
arjefm-1163	85	6	6.41	CARDINAL
arjefm-1163	86	1	america	GPE
arjefm-1163	86	2	american research journal of economics	ORG
arjefm-1163	87	1	105	CARDINAL
arjefm-1163	88	1	today	DATE
arjefm-1163	90	1	5th	ORDINAL
arjefm-1163	90	2	damodaran	PERSON
arjefm-1163	90	3	2015	DATE
arjefm-1163	90	4	berk	ORG
arjefm-1163	90	5	4th	ORDINAL
arjefm-1163	90	6	berk & demarzo 2017	ORG
arjefm-1163	92	1	financial micro	ORG
arjefm-1163	92	2	gruszczy´ nski 2018	ORG
arjefm-1163	95	1	dalia	GPE
arjefm-1163	95	2	2023	CARDINAL
arjefm-1163	96	1	fich and slezak	ORG
arjefm-1163	96	2	2008	DATE
arjefm-1163	96	3	781	CARDINAL
arjefm-1163	96	4	1992	DATE
arjefm-1163	96	5	2000	DATE
arjefm-1163	99	1	hui	NORP
arjefm-1163	99	2	jing-jing	PERSON
arjefm-1163	99	3	2008	DATE
arjefm-1163	99	4	193	CARDINAL
arjefm-1163	99	5	the shanghai stock exchange	ORG
arjefm-1163	99	6	2000-2006	DATE
arjefm-1163	100	1	dalia	GPE
arjefm-1163	100	2	2023	CARDINAL
arjefm-1163	102	1	darrat	NORP
arjefm-1163	103	1	2014	DATE
arjefm-1163	103	2	217	CARDINAL
arjefm-1163	103	3	1996-2006	DATE
arjefm-1163	106	1	shahwan	PERSON
arjefm-1163	106	2	habib	PERSON
arjefm-1163	106	3	2020	DATE
arjefm-1163	107	1	sri lankan	NORP
arjefm-1163	107	2	2021	CARDINAL
arjefm-1163	107	3	205	CARDINAL
arjefm-1163	107	4	the colombo stock exchange	ORG
arjefm-1163	107	5	2012	DATE
arjefm-1163	108	1	uduwalage	PERSON
arjefm-1163	108	2	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1163	108	3	american research journal of economics	ORG
arjefm-1163	108	4	13	CARDINAL
arjefm-1163	108	5	1	CARDINAL
arjefm-1163	108	6	january-march 2025	DATE
arjefm-1163	108	7	2836-9416	CARDINAL
arjefm-1163	108	8	6.41	CARDINAL
arjefm-1163	108	9	america	GPE
arjefm-1163	108	10	american research journal of economics	ORG
arjefm-1163	109	1	106	CARDINAL
arjefm-1163	111	1	begum	PERSON
arjefm-1163	111	2	2023	CARDINAL
arjefm-1163	117	1	alberto	PERSON
arjefm-1163	117	2	2022	CARDINAL
arjefm-1163	120	1	2022	CARDINAL
arjefm-1163	120	2	nigeria	GPE
arjefm-1163	122	1	nine	CARDINAL
arjefm-1163	123	1	annual	DATE
arjefm-1163	124	1	altman	ORG
arjefm-1163	124	2	9.0	CARDINAL
arjefm-1163	125	1	nigeria	GPE
arjefm-1163	127	1	2018	DATE
arjefm-1163	127	2	nigerian	NORP
arjefm-1163	127	3	one	CARDINAL
arjefm-1163	128	1	secondary	ORDINAL
arjefm-1163	128	2	annual	DATE
arjefm-1163	128	3	twenty	CARDINAL
arjefm-1163	128	4	between 2005	DATE
arjefm-1163	128	5	2015	DATE
arjefm-1163	129	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1163	129	2	american research journal of economics	ORG
arjefm-1163	129	3	13	CARDINAL
arjefm-1163	129	4	1	CARDINAL
arjefm-1163	129	5	january-march 2025	DATE
arjefm-1163	129	6	2836-9416	CARDINAL
arjefm-1163	129	7	6.41	CARDINAL
arjefm-1163	129	8	america	GPE
arjefm-1163	129	9	american research journal of economics	ORG
arjefm-1163	130	1	107	CARDINAL
arjefm-1163	135	1	mwawughanga	PERSON
arjefm-1163	135	2	2017	CARDINAL
arjefm-1163	135	3	the nairobi stock exchange	ORG
arjefm-1163	135	4	kenya	GPE
arjefm-1163	135	5	cbk	ORG
arjefm-1163	135	6	kenyan	NORP
arjefm-1163	136	1	kenya	GPE
arjefm-1163	136	2	cbk	ORG
arjefm-1163	136	3	the kenya bankers association	ORG
arjefm-1163	137	1	2008	DATE
arjefm-1163	138	1	kenya	GPE
arjefm-1163	141	1	secondary	ORDINAL
arjefm-1163	141	2	annual	DATE
arjefm-1163	141	3	cbk	ORG
arjefm-1163	141	4	2010	DATE
arjefm-1163	142	1	annual	DATE
arjefm-1163	143	1	altman 2005	PERSON
arjefm-1163	144	1	kenyan	NORP
arjefm-1163	145	1	altman	ORG
arjefm-1163	146	1	nzewi	PERSON
arjefm-1163	146	2	2014	DATE
arjefm-1163	146	3	nigerian	NORP
arjefm-1163	147	1	annual	DATE
arjefm-1163	150	1	altman	ORG
arjefm-1163	150	2	nigerian	NORP
arjefm-1163	151	1	nigerian	NORP
arjefm-1163	151	2	nigeria	GPE
arjefm-1163	151	3	altman	ORG
arjefm-1163	154	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1163	155	1	american research journal of economics	ORG
arjefm-1163	155	2	13	CARDINAL
arjefm-1163	155	3	1	CARDINAL
arjefm-1163	155	4	january-march 2025	DATE
arjefm-1163	155	5	2836-9416	CARDINAL
arjefm-1163	155	6	6.41	CARDINAL
arjefm-1163	156	1	america	GPE
arjefm-1163	156	2	american research journal of economics	ORG
arjefm-1163	157	1	108	CARDINAL
arjefm-1163	160	1	2012-2023	DATE
arjefm-1163	160	2	altman	ORG
arjefm-1163	161	1	8	CARDINAL
arjefm-1163	161	2	nigerian	NORP
arjefm-1163	162	1	ten years	DATE
arjefm-1163	162	2	annual	DATE
arjefm-1163	162	3	2012	DATE
arjefm-1163	162	4	2023	CARDINAL
arjefm-1163	165	1	eight	CARDINAL
arjefm-1163	165	2	twenty-two	CARDINAL
arjefm-1163	165	3	22	CARDINAL
arjefm-1163	167	1	annual	DATE
arjefm-1163	172	1	x5 = gross	PERSON
arjefm-1163	173	1	z<1.81	PERSON
arjefm-1163	173	2	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1163	173	3	american research journal of economics	ORG
arjefm-1163	173	4	13	CARDINAL
arjefm-1163	173	5	1	CARDINAL
arjefm-1163	173	6	january-march 2025	DATE
arjefm-1163	173	7	2836-9416	CARDINAL
arjefm-1163	173	8	6.41	CARDINAL
arjefm-1163	173	9	america	GPE
arjefm-1163	173	10	american research journal of economics	ORG
arjefm-1163	174	1	109	CARDINAL
arjefm-1163	176	1	1.81	CARDINAL
arjefm-1163	177	1	2.675	CARDINAL
arjefm-1163	178	1	z>2.99	ORG
arjefm-1163	181	1	altman	ORG
arjefm-1163	181	2	pearson	ORG
arjefm-1163	184	1	9	CARDINAL
arjefm-1163	184	2	i. coefficient	PERSON
arjefm-1163	184	3	two	CARDINAL
arjefm-1163	187	1	less than 0.05	MONEY
arjefm-1163	187	2	5%	PERCENT
arjefm-1163	188	1	1	CARDINAL
arjefm-1163	188	2	atmn rmc	PERSON
arjefm-1163	188	3	2.913370 14.29207	MONEY
arjefm-1163	188	4	1.826087 median	MONEY
arjefm-1163	188	5	2.000000	CARDINAL
arjefm-1163	188	6	6.598000 38.66000	MONEY
arjefm-1163	188	7	0.399000 0.060000	MONEY
arjefm-1163	189	1	1.547708 12.27464	CARDINAL
arjefm-1163	189	2	1.813313	ORG
arjefm-1163	189	3	1.183425	MONEY
arjefm-1163	189	4	2.306899	CARDINAL
arjefm-1163	189	5	2.328440	ORG
arjefm-1163	189	6	4.323895	MONEY
arjefm-1163	189	7	jarque-bera	PERSON
arjefm-1163	190	1	0.355280 0.023422 0.000001 mailto:contact@americaserial.com	MONEY
arjefm-1163	191	1	american research journal of economics	ORG
arjefm-1163	191	2	13	CARDINAL
arjefm-1163	191	3	1	CARDINAL
arjefm-1163	191	4	january-march 2025	DATE
arjefm-1163	191	5	2836-9416	CARDINAL
arjefm-1163	191	6	6.41	CARDINAL
arjefm-1163	192	1	america	GPE
arjefm-1163	192	2	american research journal of economics	ORG
arjefm-1163	193	1	110 |	QUANTITY
arjefm-1163	193	2	268.0300	CARDINAL
arjefm-1163	193	3	1314.870 168.0000	CARDINAL
arjefm-1163	194	1	217.9815 13710.67	CARDINAL
arjefm-1163	194	2	96	CARDINAL
arjefm-1163	194	3	96 96	CARDINAL
arjefm-1163	194	4	1	CARDINAL
arjefm-1163	195	1	1	CARDINAL
arjefm-1163	195	2	nigerian	NORP
arjefm-1163	196	1	12) years	DATE
arjefm-1163	196	2	2012-2023	DATE
arjefm-1163	196	3	nigeria	GPE
arjefm-1163	196	4	altman	ORG
arjefm-1163	196	5	2.770944	MONEY
arjefm-1163	196	6	the risk management committee	ORG
arjefm-1163	196	7	rmc	ORG
arjefm-1163	197	1	5%	PERCENT
arjefm-1163	200	1	2	CARDINAL
arjefm-1163	200	2	2	CARDINAL
arjefm-1163	200	3	atmn rmc	PERSON
arjefm-1163	200	4	0.24597 0.30658	MONEY
arjefm-1163	200	5	rmc	PRODUCT
arjefm-1163	201	1	0.246	CARDINAL
arjefm-1163	201	2	altman	ORG
arjefm-1163	201	3	two	CARDINAL
arjefm-1163	204	1	one	CARDINAL
arjefm-1163	204	2	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1163	204	3	american research journal of economics	ORG
arjefm-1163	204	4	13	CARDINAL
arjefm-1163	204	5	1	CARDINAL
arjefm-1163	204	6	january-march 2025	DATE
arjefm-1163	204	7	2836-9416	CARDINAL
arjefm-1163	204	8	6.41	CARDINAL
arjefm-1163	204	9	america	GPE
arjefm-1163	204	10	american research journal of economics	ORG
arjefm-1163	205	1	111	CARDINAL
arjefm-1163	206	1	nigeria	GPE
arjefm-1163	207	1	3	CARDINAL
arjefm-1163	207	2	12/21/24	CARDINAL
arjefm-1163	207	3	11:56	TIME
arjefm-1163	207	4	1 103	CARDINAL
arjefm-1163	207	5	96	CARDINAL
arjefm-1163	208	1	2.520241	CARDINAL
arjefm-1163	208	2	0.027488	CARDINAL
arjefm-1163	208	3	2.837883	CARDINAL
arjefm-1163	208	4	0.016917 s.d	MONEY
arjefm-1163	209	1	1.615218	CARDINAL
arjefm-1163	209	2	1.601498	CARDINAL
arjefm-1163	209	3	3.800803	CARDINAL
arjefm-1163	209	4	235.9612	CARDINAL
arjefm-1163	209	5	3.854915	CARDINAL
arjefm-1163	210	1	3.822660	CARDINAL
arjefm-1163	210	2	2.600357 durbin-watson	PERSON
arjefm-1163	210	3	0.573375	CARDINAL
arjefm-1163	210	4	0.110265	CARDINAL
arjefm-1163	210	5	3	CARDINAL
arjefm-1163	210	6	rmc	ORG
arjefm-1163	210	7	altman	ORG
arjefm-1163	212	1	3	CARDINAL
arjefm-1163	212	2	0.027	CARDINAL
arjefm-1163	212	3	3%	PERCENT
arjefm-1163	212	4	rmc	PERSON
arjefm-1163	213	1	only 3%	PERCENT
arjefm-1163	213	2	rmc	PERSON
arjefm-1163	213	3	97%	PERCENT
arjefm-1163	214	1	0.110	CARDINAL
arjefm-1163	214	2	0.05	CARDINAL
arjefm-1163	215	1	rmc	PERSON
arjefm-1163	215	2	5%	PERCENT
arjefm-1163	216	1	durbin-watson	ORG
arjefm-1163	216	2	0.573375	CARDINAL
arjefm-1163	216	3	less than 2	CARDINAL
arjefm-1163	217	1	2.600357	CARDINAL
arjefm-1163	217	2	0.008726	GPE
arjefm-1163	219	1	american research journal of economics	ORG
arjefm-1163	219	2	13	CARDINAL
arjefm-1163	219	3	1	CARDINAL
arjefm-1163	219	4	january-march 2025	DATE
arjefm-1163	219	5	2836-9416	CARDINAL
arjefm-1163	219	6	6.41	CARDINAL
arjefm-1163	220	1	america	GPE
arjefm-1163	220	2	american research journal of economics	ORG
arjefm-1163	221	1	112	MONEY
arjefm-1163	222	1	0.110265	CARDINAL
arjefm-1163	222	2	5%	PERCENT
arjefm-1163	222	3	0.05	CARDINAL
arjefm-1163	222	4	nigeria	GPE
arjefm-1163	222	5	two	CARDINAL
arjefm-1163	222	6	nigeria	GPE
arjefm-1163	223	1	4	CARDINAL
arjefm-1163	223	2	12/21/24	CARDINAL
arjefm-1163	223	3	1 103	CARDINAL
arjefm-1163	223	4	96	CARDINAL
arjefm-1163	224	1	0.234081	MONEY
arjefm-1163	224	2	0.0000	CARDINAL
arjefm-1163	224	3	2.166370 0.089006	MONEY
arjefm-1163	224	4	0.035838	CARDINAL
arjefm-1163	224	5	2.809208	CARDINAL
arjefm-1163	224	6	0.025580 s.d	MONEY
arjefm-1163	225	1	1.610316	CARDINAL
arjefm-1163	225	2	1.589586	CARDINAL
arjefm-1163	225	3	3.785438	CARDINAL
arjefm-1163	225	4	237.5178	CARDINAL
arjefm-1163	225	5	3.838862	CARDINAL
arjefm-1163	225	6	hannan-quinn criter	PERSON
arjefm-1163	226	1	3.807033	CARDINAL
arjefm-1163	226	2	3.493940	CARDINAL
arjefm-1163	226	3	durbin-watson	ORG
arjefm-1163	226	4	0.595410 prob(f-statistic	PERCENT
arjefm-1163	226	5	0.054707	CARDINAL
arjefm-1163	226	6	4	CARDINAL
arjefm-1163	226	7	altman	ORG
arjefm-1163	228	1	4	CARDINAL
arjefm-1163	228	2	0.04	CARDINAL
arjefm-1163	228	3	4%	PERCENT
arjefm-1163	229	1	only 4%	PERCENT
arjefm-1163	229	2	96%	PERCENT
arjefm-1163	230	1	0.05<0.05	CARDINAL
arjefm-1163	231	1	2.166370	CARDINAL
arjefm-1163	231	2	5%	PERCENT
arjefm-1163	232	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1163	233	1	american research journal of economics	ORG
arjefm-1163	233	2	13	CARDINAL
arjefm-1163	233	3	1	CARDINAL
arjefm-1163	233	4	january-march 2025	DATE
arjefm-1163	233	5	2836-9416	CARDINAL
arjefm-1163	233	6	6.41	CARDINAL
arjefm-1163	234	1	america	GPE
arjefm-1163	234	2	american research journal of economics	ORG
arjefm-1163	234	3	113	MONEY
arjefm-1163	235	1	durbin-watson	ORG
arjefm-1163	235	2	0.595410	CARDINAL
arjefm-1163	235	3	less than 2	CARDINAL
arjefm-1163	236	1	3.493940	CARDINAL
arjefm-1163	236	2	0.054707	CARDINAL
arjefm-1163	237	1	0.054707	CARDINAL
arjefm-1163	237	2	5%	PERCENT
arjefm-1163	237	3	0.05	CARDINAL
arjefm-1163	237	4	nigeria	GPE
arjefm-1163	237	5	nigeria	GPE
arjefm-1163	238	1	altman	ORG
arjefm-1163	238	2	9.0	CARDINAL
arjefm-1163	241	1	nigeria	GPE
arjefm-1163	241	2	2013	DATE
arjefm-1163	242	1	nigeria	GPE
arjefm-1163	243	1	2008	DATE
arjefm-1163	244	1	jensen	PERSON
arjefm-1163	244	2	1976	DATE
arjefm-1163	246	1	1	CARDINAL
arjefm-1163	247	1	2	CARDINAL
arjefm-1163	248	1	altman	PERSON
arjefm-1163	248	2	e. i.	PERSON
arjefm-1163	248	3	1994	DATE
arjefm-1163	249	1	italian	NORP
arjefm-1163	250	1	18	CARDINAL
arjefm-1163	250	2	505–529	CARDINAL
arjefm-1163	252	1	american research journal of economics	ORG
arjefm-1163	252	2	13	CARDINAL
arjefm-1163	252	3	1	CARDINAL
arjefm-1163	252	4	january-march 2025	DATE
arjefm-1163	252	5	2836-9416	CARDINAL
arjefm-1163	252	6	6.41	CARDINAL
arjefm-1163	253	1	america	GPE
arjefm-1163	253	2	american research journal of economics	ORG
arjefm-1163	253	3	114	CARDINAL
arjefm-1163	254	1	e. i.	PERSON
arjefm-1163	254	2	2000	DATE
arjefm-1163	256	1	1968	DATE
arjefm-1163	258	1	23(3	CARDINAL
arjefm-1163	258	2	589–609	CARDINAL
arjefm-1163	259	1	t. j., & obokoh	PERSON
arjefm-1163	259	2	l. o.	PERSON
arjefm-1163	259	3	2018	DATE
arjefm-1163	260	1	nigerian	NORP
arjefm-1163	261	1	journal of economics	ORG
arjefm-1163	261	2	10(1	CARDINAL
arjefm-1163	261	3	182–193	CARDINAL
arjefm-1163	262	1	https://doi.org/2220-6140 ahmad	PERSON
arjefm-1163	262	2	a., & masoumeh	ORG
arjefm-1163	262	3	s.	PERSON
arjefm-1163	262	4	2016	CARDINAL
arjefm-1163	263	1	the tehran stock exchange	ORG
arjefm-1163	264	1	9(4	CARDINAL
arjefm-1163	264	2	159	CARDINAL
arjefm-1163	265	1	adeusi	ORG
arjefm-1163	265	2	s.	PERSON
arjefm-1163	265	3	aribaba	GPE
arjefm-1163	265	4	f., & adebisi	ORG
arjefm-1163	265	5	2017	CARDINAL
arjefm-1163	267	1	2(3	CARDINAL
arjefm-1163	267	2	251–258	CARDINAL
arjefm-1163	268	1	l., & jean-pierre, h. (	ORG
arjefm-1163	268	2	2016	CARDINAL
arjefm-1163	269	1	french	NORP
arjefm-1163	270	1	97	CARDINAL
arjefm-1163	270	2	89–108	ORG
arjefm-1163	271	1	altman	ORG
arjefm-1163	271	2	e.	PERSON
arjefm-1163	271	3	iwanicz-drozdowska	TIME
arjefm-1163	271	4	m., erkki	PERSON
arjefm-1163	271	5	l., & arto	ORG
arjefm-1163	271	6	2017	CARDINAL
arjefm-1163	272	1	altman	ORG
arjefm-1163	273	1	journal of international financial management & accounting	ORG
arjefm-1163	273	2	28	CARDINAL
arjefm-1163	273	3	131–171	CARDINAL
arjefm-1163	274	1	bravo-urquiza	PERSON
arjefm-1163	274	2	e.	PERSON
arjefm-1163	274	3	2021	CARDINAL
arjefm-1163	276	1	55	CARDINAL
arjefm-1163	276	2	101344	DATE
arjefm-1163	277	1	j. e.	PERSON
arjefm-1163	278	1	s. e., yahaya	PERSON
arjefm-1163	278	2	o. a.	PERSON
arjefm-1163	278	3	s. g.	PERSON
arjefm-1163	278	4	2023	CARDINAL
arjefm-1163	279	1	nigeria	GPE
arjefm-1163	280	1	nigerian journal of accounting	ORG
arjefm-1163	280	2	15(1	CARDINAL
arjefm-1163	280	3	85–111	ORG
arjefm-1163	280	4	l. m.	PERSON
arjefm-1163	280	5	mcdaniel, l.	PERSON
arjefm-1163	280	6	montague	GPE
arjefm-1163	280	7	n. r., & sierra	PERSON
arjefm-1163	280	8	g. e.	PERSON
arjefm-1163	280	9	2013	DATE
arjefm-1163	282	1	journal of practice &	ORG
arjefm-1163	282	2	32(sp1	CARDINAL
arjefm-1163	282	3	7–44	CARDINAL
arjefm-1163	283	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1163	283	2	american research journal of economics	ORG
arjefm-1163	283	3	13	CARDINAL
arjefm-1163	283	4	1	CARDINAL
arjefm-1163	283	5	january-march 2025	DATE
arjefm-1163	283	6	2836-9416	CARDINAL
arjefm-1163	283	7	6.41	CARDINAL
arjefm-1163	283	8	america	GPE
arjefm-1163	283	9	american research journal of economics	ORG
arjefm-1163	284	1	115	CARDINAL
arjefm-1163	285	1	greco	PERSON
arjefm-1163	285	2	m. (2018	ORG
arjefm-1163	287	1	22	CARDINAL
arjefm-1163	287	2	863–890	CARDINAL
arjefm-1163	288	1	m.	PERSON
arjefm-1163	288	2	2012	DATE
arjefm-1163	289	1	altman	ORG
arjefm-1163	290	1	international journal of accounting	ORG
arjefm-1163	290	2	2	CARDINAL
arjefm-1163	291	1	96–113	DATE
arjefm-1163	291	2	darrat	ORG
arjefm-1163	291	3	a. f.	PERSON
arjefm-1163	291	4	gray, s.	ORG
arjefm-1163	291	5	park	GPE
arjefm-1163	291	6	j. c.	GPE
arjefm-1163	291	7	2014	DATE
arjefm-1163	293	1	31(1	CARDINAL
arjefm-1163	293	2	163–202	CARDINAL
arjefm-1163	294	1	r. a.	PERSON
arjefm-1163	294	2	nzewi	PERSON
arjefm-1163	294	3	2014	DATE
arjefm-1163	295	1	altman	ORG
arjefm-1163	295	2	nigerian	NORP
arjefm-1163	296	1	2(4	CARDINAL
arjefm-1163	296	2	152–171	CARDINAL
arjefm-1163	297	1	ehiedu	ORG
arjefm-1163	297	2	v. c.	PERSON
arjefm-1163	297	3	2022	CARDINAL
arjefm-1163	298	1	gn	ORG
arjefm-1163	298	2	nigeria	GPE
arjefm-1163	299	1	international journal of academic management science research	ORG
arjefm-1163	299	2	6(7	CARDINAL
arjefm-1163	299	3	58–68	CARDINAL
arjefm-1163	300	1	ehiedu	ORG
arjefm-1163	300	2	v. c.	PERSON
arjefm-1163	300	3	2014	DATE
arjefm-1163	301	1	fsa	ORG
arjefm-1163	302	1	5(5	CARDINAL
arjefm-1163	303	1	e. m., & slezak	PERSON
arjefm-1163	303	2	s. l. (	PERSON
arjefm-1163	303	3	2008	DATE
arjefm-1163	306	1	225–251	CARDINAL
arjefm-1163	307	1	guo	PERSON
arjefm-1163	307	2	j., huang	PERSON
arjefm-1163	307	3	n.	PERSON
arjefm-1163	307	4	2016	DATE
arjefm-1163	309	1	9(4	CARDINAL
arjefm-1163	309	2	1167–1194	CARDINAL
arjefm-1163	310	1	husson-traore	ORG
arjefm-1163	311	1	2009	DATE
arjefm-1163	314	1	oecd	ORG
arjefm-1163	314	2	50	CARDINAL
arjefm-1163	314	3	ighoroje	ORG
arjefm-1163	314	4	j. e., & egedi	PERSON
arjefm-1163	314	5	2015	CARDINAL
arjefm-1163	315	1	nigeria	GPE
arjefm-1163	316	1	4(4	CARDINAL
arjefm-1163	316	2	1	CARDINAL
arjefm-1163	316	3	4	CARDINAL
arjefm-1163	316	4	kajola	ORG
arjefm-1163	316	5	s.	PERSON
arjefm-1163	316	6	2018	DATE
arjefm-1163	317	1	nigerian	NORP
arjefm-1163	318	1	european journal of economic	ORG
arjefm-1163	318	2	14	DATE
arjefm-1163	318	3	16–28	DATE
arjefm-1163	319	1	kumar	PERSON
arjefm-1163	319	2	n., & singh	ORG
arjefm-1163	319	3	j. p.	PERSON
arjefm-1163	319	4	2013	DATE
arjefm-1163	321	1	4(1	CARDINAL
arjefm-1163	321	2	21	CARDINAL
arjefm-1163	322	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1163	323	1	american research journal of economics	ORG
arjefm-1163	323	2	13	CARDINAL
arjefm-1163	323	3	1	CARDINAL
arjefm-1163	323	4	january-march 2025	DATE
arjefm-1163	323	5	2836-9416	CARDINAL
arjefm-1163	323	6	6.41	CARDINAL
arjefm-1163	323	7	america	GPE
arjefm-1163	323	8	american research journal of economics	ORG
arjefm-1163	324	1	116	MONEY
arjefm-1163	325	1	z.	PERSON
arjefm-1163	325	2	j., andreeva	PERSON
arjefm-1163	325	3	2021	CARDINAL
arjefm-1163	327	1	pacific-basin	LOC
arjefm-1163	327	2	68	CARDINAL
arjefm-1163	327	3	101334	DATE
arjefm-1163	328	1	https://doi.org/10.1016/j.pacfin.2020.101334 mehran	PERSON
arjefm-1163	328	2	h.	GPE
arjefm-1163	328	3	morrison	GPE
arjefm-1163	328	4	a. d.	PERSON
arjefm-1163	328	5	j. d.	PERSON
arjefm-1163	328	6	2011	DATE
arjefm-1163	330	1	frb	ORG
arjefm-1163	330	2	new york	GPE
arjefm-1163	330	3	502	CARDINAL
arjefm-1163	331	1	m.	GPE
arjefm-1163	331	2	priego	PERSON
arjefm-1163	331	3	a. m.	PERSON
arjefm-1163	331	4	e.	PERSON
arjefm-1163	331	5	2016	CARDINAL
arjefm-1163	332	1	spain	GPE
arjefm-1163	333	1	revista de contabilidad	PERSON
arjefm-1163	333	2	19(1	CARDINAL
arjefm-1163	333	3	111–121	CARDINAL
arjefm-1163	334	1	s.	PERSON
arjefm-1163	334	2	ahmed, k., & henry	PERSON
arjefm-1163	334	3	2015	CARDINAL
arjefm-1163	335	1	australia	GPE
arjefm-1163	336	1	contemporary accounting & economics	ORG
arjefm-1163	336	2	11(1	CARDINAL
arjefm-1163	336	3	18–30	CARDINAL
arjefm-1163	337	1	mohammad	PERSON
arjefm-1163	337	2	i.	PERSON
arjefm-1163	337	3	aly, s.	PERSON
arjefm-1163	337	4	dixon	PERSON
arjefm-1163	337	5	r., & startling	ORG
arjefm-1163	337	6	r.	PERSON
arjefm-1163	337	7	2014	DATE
arjefm-1163	338	1	us	GPE
arjefm-1163	339	1	journal of business ethics	ORG
arjefm-1163	339	2	125(4	CARDINAL
arjefm-1163	339	3	601–615	CARDINAL
arjefm-1163	340	1	mwawughanga	PERSON
arjefm-1163	340	2	c. w.	PERSON
arjefm-1163	340	3	2017	CARDINAL
arjefm-1163	341	1	edward altman’s	ORG
arjefm-1163	341	2	kenya	GPE
arjefm-1163	342	1	journal of management	ORG
arjefm-1163	342	2	4(2	CARDINAL
arjefm-1163	342	3	41	CARDINAL
arjefm-1163	342	4	722	CARDINAL
arjefm-1163	342	5	mohammed	PERSON
arjefm-1163	342	6	m. u., & onipe	PERSON
arjefm-1163	342	7	a. y.	PERSON
arjefm-1163	342	8	2023	CARDINAL
arjefm-1163	343	1	gmm	ORG
arjefm-1163	344	1	9(1	CARDINAL
arjefm-1163	344	2	1–13	CARDINAL
arjefm-1163	345	1	https://doi.org/10.24818/afa.2023.9.1 nurunnabi	ORG
arjefm-1163	345	2	2020	DATE
arjefm-1163	348	1	n. j., & okoye	PERSON
arjefm-1163	348	2	2022	CARDINAL
arjefm-1163	349	1	nigeria	GPE
arjefm-1163	350	1	research journal of management practice	ORG
arjefm-1163	350	2	2(12	CARDINAL
arjefm-1163	351	1	issn	PERSON
arjefm-1163	351	2	2782-7674	CARDINAL
arjefm-1163	352	1	www.ijaar.org/rjmp pandey	PERSON
arjefm-1163	352	2	i. m.	PERSON
arjefm-1163	352	3	2018	DATE
arjefm-1163	353	1	12th	ORDINAL
arjefm-1163	354	1	vikas	ORG
arjefm-1163	355	1	mailto:contact@americaserial.com	ORG
arjefm-1163	356	1	https://doi.org/10.1016/j.jcae.2014.12.005	ORG
arjefm-1163	356	2	https://doi.org/10.24818/afa.2023.9.1	PERSON
arjefm-1163	356	3	13	CARDINAL
arjefm-1163	356	4	1	CARDINAL
arjefm-1163	356	5	january-march 2025	DATE
arjefm-1163	356	6	2836-9416	CARDINAL
arjefm-1163	356	7	6.41	CARDINAL
arjefm-1163	356	8	america	GPE
arjefm-1163	356	9	american research journal of economics	ORG
arjefm-1163	357	1	117	CARDINAL
arjefm-1163	358	1	k., & soocheong	ORG
arjefm-1163	358	2	2004	DATE
arjefm-1163	360	1	hospitality financial management	ORG
arjefm-1163	360	2	12	CARDINAL
arjefm-1163	360	3	15–25	DATE
arjefm-1163	361	1	stevenson, h. (1998).	ORG
arjefm-1163	363	1	harvard business school press	ORG
arjefm-1163	364	1	scapens	PERSON
arjefm-1163	364	2	r. w.	PERSON
arjefm-1163	364	3	2006	DATE
arjefm-1163	366	1	british	NORP
arjefm-1163	366	2	38	CARDINAL
arjefm-1163	366	3	1–30	CARDINAL
arjefm-1163	367	1	b., & tricker	ORG
arjefm-1163	367	2	r. i.	PERSON
arjefm-1163	367	3	2015	DATE
arjefm-1163	369	1	oxford university	ORG
arjefm-1163	370	1	wurim	ORG
arjefm-1163	370	2	b. p.	PERSON
arjefm-1163	370	3	2013	DATE
arjefm-1163	371	1	nigeria	GPE
arjefm-1163	372	1	international journal of finance	ORG
arjefm-1163	372	2	2(6	CARDINAL
arjefm-1163	372	3	319–325	CARDINAL