id	sid	eid	entity	type
arjefm-1223	1	1	american research journal of economics	ORG
arjefm-1223	1	2	13	CARDINAL
arjefm-1223	1	3	3	CARDINAL
arjefm-1223	1	4	2836-9416	CARDINAL
arjefm-1223	1	5	6.41	CARDINAL
arjefm-1223	1	6	america	GPE
arjefm-1223	1	7	american research journal of economics	ORG
arjefm-1223	2	1	13	CARDINAL
arjefm-1223	3	1	nigeria	GPE
arjefm-1223	3	2	adi stephen	PERSON
arjefm-1223	3	3	joy n. department of accountancy	ORG
arjefm-1223	3	4	paul university	ORG
arjefm-1223	4	1	nigeria	GPE
arjefm-1223	6	1	annual	DATE
arjefm-1223	6	2	nigeria	GPE
arjefm-1223	6	3	2014	DATE
arjefm-1223	6	4	2023	CARDINAL
arjefm-1223	7	1	0.05	CARDINAL
arjefm-1223	8	1	1536.19	CARDINAL
arjefm-1223	8	2	0.792	TIME
arjefm-1223	8	3	5%	PERCENT
arjefm-1223	12	1	martani & persada	ORG
arjefm-1223	12	2	2019	DATE
arjefm-1223	13	1	desai	PERSON
arjefm-1223	13	2	dharmaphala	GPE
arjefm-1223	13	3	2018	DATE
arjefm-1223	13	4	2019b	DATE
arjefm-1223	15	1	2017	DATE
arjefm-1223	16	1	one	CARDINAL
arjefm-1223	17	1	christensen	PERSON
arjefm-1223	17	2	murphy	PERSON
arjefm-1223	17	3	2020	DATE
arjefm-1223	18	1	graham	PERSON
arjefm-1223	18	2	hanlon	ORG
arjefm-1223	18	3	shelvin	GPE
arjefm-1223	18	4	shroff	ORG
arjefm-1223	18	5	2017	CARDINAL
arjefm-1223	18	6	mailto:contact@americaserial.com	ORG
arjefm-1223	21	1	american research journal of economics	ORG
arjefm-1223	21	2	13	CARDINAL
arjefm-1223	21	3	3	CARDINAL
arjefm-1223	21	4	2836-9416	CARDINAL
arjefm-1223	21	5	6.41	CARDINAL
arjefm-1223	21	6	america	GPE
arjefm-1223	21	7	american research journal of economics	ORG
arjefm-1223	22	1	14	CARDINAL
arjefm-1223	24	1	desai & dharmapala	ORG
arjefm-1223	24	2	2018	DATE
arjefm-1223	26	1	goncharov & zimmermann	ORG
arjefm-1223	26	2	2016a	DATE
arjefm-1223	32	1	nigeria	GPE
arjefm-1223	33	1	decades	DATE
arjefm-1223	34	1	1963	DATE
arjefm-1223	34	2	modigliani	ORG
arjefm-1223	34	3	~hereafter mm	PERSON
arjefm-1223	34	4	first	ORDINAL
arjefm-1223	35	1	1977	DATE
arjefm-1223	35	2	miller	ORG
arjefm-1223	36	1	graham	PERSON
arjefm-1223	36	2	2000	DATE
arjefm-1223	36	3	approximately 10 percent	PERCENT
arjefm-1223	37	1	graham	PERSON
arjefm-1223	39	1	engel	GPE
arjefm-1223	39	2	erickson	PERSON
arjefm-1223	39	3	1999	DATE
arjefm-1223	40	1	french	NORP
arjefm-1223	40	2	1998	DATE
arjefm-1223	43	1	american research journal of economics	ORG
arjefm-1223	43	2	13	CARDINAL
arjefm-1223	43	3	3	CARDINAL
arjefm-1223	43	4	2836-9416	CARDINAL
arjefm-1223	43	5	6.41	CARDINAL
arjefm-1223	43	6	america	GPE
arjefm-1223	43	7	american research journal of economics	ORG
arjefm-1223	44	1	15	CARDINAL
arjefm-1223	45	1	murray	ORG
arjefm-1223	45	2	2019	DATE
arjefm-1223	50	1	drummond	GPE
arjefm-1223	50	2	2000	DATE
arjefm-1223	51	1	60 percent	PERCENT
arjefm-1223	52	1	purnama & nurdiniah	ORG
arjefm-1223	52	2	2019	DATE
arjefm-1223	53	1	2020	DATE
arjefm-1223	53	2	300	CARDINAL
arjefm-1223	55	1	2021	CARDINAL
arjefm-1223	55	2	300	CARDINAL
arjefm-1223	55	3	600	CARDINAL
arjefm-1223	56	1	first	ORDINAL
arjefm-1223	59	1	second	ORDINAL
arjefm-1223	59	2	two	CARDINAL
arjefm-1223	62	1	jones	PERSON
arjefm-1223	62	2	1991	DATE
arjefm-1223	62	3	guenther	PERSON
arjefm-1223	62	4	1994	DATE
arjefm-1223	63	1	wijaya & martani	ORG
arjefm-1223	63	2	2011	DATE
arjefm-1223	64	1	2022	CARDINAL
arjefm-1223	64	2	nigeria	GPE
arjefm-1223	64	3	ghana	GPE
arjefm-1223	65	1	nigeria	GPE
arjefm-1223	65	2	ghanaian	NORP
arjefm-1223	66	1	ndum	PERSON
arjefm-1223	66	2	2022	CARDINAL
arjefm-1223	66	3	nigerian	NORP
arjefm-1223	66	4	2010	DATE
arjefm-1223	66	5	2020	DATE
arjefm-1223	66	6	nine	CARDINAL
arjefm-1223	67	1	mailto:contact@americaserial.com	ORG
arjefm-1223	69	1	american research journal of economics	ORG
arjefm-1223	69	2	13	CARDINAL
arjefm-1223	69	3	3	CARDINAL
arjefm-1223	69	4	2836-9416	CARDINAL
arjefm-1223	69	5	6.41	CARDINAL
arjefm-1223	69	6	america	GPE
arjefm-1223	69	7	american research journal of economics	ORG
arjefm-1223	70	1	16	CARDINAL
arjefm-1223	71	1	9.0	CARDINAL
arjefm-1223	72	1	nigeria	GPE
arjefm-1223	73	1	2021	CARDINAL
arjefm-1223	73	2	nigeria	GPE
arjefm-1223	73	3	thirteen	CARDINAL
arjefm-1223	75	1	nigeria	GPE
arjefm-1223	76	1	elena	PERSON
arjefm-1223	76	2	lubos	GPE
arjefm-1223	76	3	lucia	PERSON
arjefm-1223	76	4	lucia	PERSON
arjefm-1223	76	5	2021	CARDINAL
arjefm-1223	76	6	14	CARDINAL
arjefm-1223	78	1	prabowo	PERSON
arjefm-1223	78	2	2020	DATE
arjefm-1223	78	3	indonesia	GPE
arjefm-1223	79	1	497	CARDINAL
arjefm-1223	79	2	indonesia stock exchange	ORG
arjefm-1223	79	3	2014	DATE
arjefm-1223	81	1	2019	CARDINAL
arjefm-1223	85	1	inua	ORG
arjefm-1223	85	2	2018	DATE
arjefm-1223	85	3	nigeria	GPE
arjefm-1223	86	1	nigeria	GPE
arjefm-1223	87	1	170	CARDINAL
arjefm-1223	87	2	nigeria	GPE
arjefm-1223	87	3	31st dec. 2016	DATE
arjefm-1223	87	4	30	CARDINAL
arjefm-1223	87	5	2011	DATE
arjefm-1223	87	6	2016	DATE
arjefm-1223	90	1	nigeria	GPE
arjefm-1223	91	1	zhu	PERSON
arjefm-1223	91	2	lu	PERSON
arjefm-1223	91	3	shan	PERSON
arjefm-1223	91	4	2015	DATE
arjefm-1223	91	5	chinese	NORP
arjefm-1223	92	1	1990-2011	DATE
arjefm-1223	93	1	two	CARDINAL
arjefm-1223	94	1	rahayu	PERSON
arjefm-1223	94	2	noor	PERSON
arjefm-1223	94	3	2013	DATE
arjefm-1223	94	4	rem	ORG
arjefm-1223	95	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1223	95	2	american research journal of economics	ORG
arjefm-1223	95	3	13	CARDINAL
arjefm-1223	95	4	3	CARDINAL
arjefm-1223	95	5	2836-9416	CARDINAL
arjefm-1223	95	6	6.41	CARDINAL
arjefm-1223	95	7	america	GPE
arjefm-1223	95	8	american research journal of economics	ORG
arjefm-1223	96	1	17	CARDINAL
arjefm-1223	97	1	2006	DATE
arjefm-1223	97	2	rem	PERSON
arjefm-1223	97	3	3,745	CARDINAL
arjefm-1223	97	4	2006-2011	DATE
arjefm-1223	97	5	rem	ORG
arjefm-1223	98	1	rem	ORG
arjefm-1223	99	1	rem	ORG
arjefm-1223	100	1	llukani	PERSON
arjefm-1223	100	2	2013	DATE
arjefm-1223	100	3	albanian	NORP
arjefm-1223	101	1	albanian	NORP
arjefm-1223	102	1	75	CARDINAL
arjefm-1223	102	2	firm-year	DATE
arjefm-1223	103	1	three-year	DATE
arjefm-1223	103	2	2009-2011	DATE
arjefm-1223	105	1	albanian	NORP
arjefm-1223	108	1	thirteen	CARDINAL
arjefm-1223	108	2	the nigeria exchange	ORG
arjefm-1223	108	3	twenty one	CARDINAL
arjefm-1223	111	1	annual	DATE
arjefm-1223	111	2	2014	DATE
arjefm-1223	111	3	2023	CARDINAL
arjefm-1223	112	1	2021	CARDINAL
arjefm-1223	113	1	f(mde	GPE
arjefm-1223	113	2	chd	ORG
arjefm-1223	113	3	dep	GPE
arjefm-1223	116	1	mde	ORG
arjefm-1223	116	2	chd	ORG
arjefm-1223	121	1	1	CARDINAL
arjefm-1223	121	2	emt	ORG
arjefm-1223	121	3	chd	CARDINAL
arjefm-1223	121	4	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1223	121	5	american research journal of economics	ORG
arjefm-1223	121	6	13	CARDINAL
arjefm-1223	121	7	3	CARDINAL
arjefm-1223	121	8	2836-9416	CARDINAL
arjefm-1223	121	9	6.41	CARDINAL
arjefm-1223	121	10	america	GPE
arjefm-1223	121	11	american research journal of economics	ORG
arjefm-1223	121	12	18	CARDINAL
arjefm-1223	123	1	1995	DATE
arjefm-1223	125	1	tac	ORG
arjefm-1223	125	2	ndtac +	DATE
arjefm-1223	126	1	5%	PERCENT
arjefm-1223	127	1	less than 0.05	CARDINAL
arjefm-1223	128	1	0.05	CARDINAL
arjefm-1223	129	1	9.0	CARDINAL
arjefm-1223	131	1	2014	DATE
arjefm-1223	131	2	2023	CARDINAL
arjefm-1223	132	1	1	CARDINAL
arjefm-1223	132	2	descriptive statistics tacc	ORG
arjefm-1223	132	3	chd	ORG
arjefm-1223	133	1	1.56e+04	CARDINAL
arjefm-1223	133	2	950809.5 median	MONEY
arjefm-1223	133	3	3286e+04	CARDINAL
arjefm-1223	133	4	382792.5	CARDINAL
arjefm-1223	133	5	4.25e+09 4059824	DATE
arjefm-1223	134	1	211568.0	CARDINAL
arjefm-1223	135	1	1302819	DATE
arjefm-1223	136	1	1.737266	CARDINAL
arjefm-1223	137	1	2.204286	CARDINAL
arjefm-1223	137	2	4.370779 mailto:contact@americaserial.com mailto:contact@americaserial.com	MONEY
arjefm-1223	138	1	american research journal of economics	ORG
arjefm-1223	138	2	13	CARDINAL
arjefm-1223	138	3	3	CARDINAL
arjefm-1223	138	4	2836-9416	CARDINAL
arjefm-1223	138	5	6.41	CARDINAL
arjefm-1223	138	6	america	GPE
arjefm-1223	138	7	american research journal of economics	ORG
arjefm-1223	139	1	19	CARDINAL
arjefm-1223	140	1	0.054664	MONEY
arjefm-1223	140	2	2.53e+05 9508095	CARDINAL
arjefm-1223	142	1	1.53e+13	CARDINAL
arjefm-1223	142	2	20 20	CARDINAL
arjefm-1223	142	3	9	CARDINAL
arjefm-1223	142	4	1	CARDINAL
arjefm-1223	142	5	nigeria	GPE
arjefm-1223	143	1	2014-2023	DATE
arjefm-1223	143	2	nigeria	GPE
arjefm-1223	143	3	2.560	CARDINAL
arjefm-1223	144	1	950809.5	CARDINAL
arjefm-1223	144	2	4059824.0	CARDINAL
arjefm-1223	144	3	211568.0	CARDINAL
arjefm-1223	145	1	1	CARDINAL
arjefm-1223	145	2	5%	PERCENT
arjefm-1223	147	1	2	CARDINAL
arjefm-1223	147	2	2	CARDINAL
arjefm-1223	147	3	chd	ORG
arjefm-1223	148	1	9	CARDINAL
arjefm-1223	148	2	two	CARDINAL
arjefm-1223	149	1	one	CARDINAL
arjefm-1223	150	1	2	CARDINAL
arjefm-1223	152	1	nigeria	GPE
arjefm-1223	153	1	3	CARDINAL
arjefm-1223	153	2	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1223	154	1	american research journal of economics	ORG
arjefm-1223	154	2	13	CARDINAL
arjefm-1223	154	3	3	CARDINAL
arjefm-1223	154	4	2836-9416	CARDINAL
arjefm-1223	154	5	6.41	CARDINAL
arjefm-1223	154	6	america	GPE
arjefm-1223	154	7	american research journal of economics	ORG
arjefm-1223	155	1	20	CARDINAL
arjefm-1223	156	1	12/12/24	CARDINAL
arjefm-1223	156	2	17:04	CARDINAL
arjefm-1223	156	3	2014 2023	CARDINAL
arjefm-1223	156	4	20	CARDINAL
arjefm-1223	158	1	2.50e+09	CARDINAL
arjefm-1223	158	2	1938.448	CARDINAL
arjefm-1223	158	3	0.4724	MONEY
arjefm-1223	158	4	0.841769	CARDINAL
arjefm-1223	158	5	0.764731 s.d	MONEY
arjefm-1223	160	1	s.e.	GPE
arjefm-1223	160	2	1.14e+08	CARDINAL
arjefm-1223	160	3	34.80861	CARDINAL
arjefm-1223	160	4	4.08e+17 schwarz	DATE
arjefm-1223	160	5	34.99016	CARDINAL
arjefm-1223	160	6	hannan-quinn criter	PERSON
arjefm-1223	161	1	44.60945	CARDINAL
arjefm-1223	161	2	11.50642	CARDINAL
arjefm-1223	161	3	durbin-watson	ORG
arjefm-1223	161	4	1.657087	CARDINAL
arjefm-1223	161	5	0.056451	CARDINAL
arjefm-1223	161	6	3	CARDINAL
arjefm-1223	162	1	nigeria	GPE
arjefm-1223	163	1	3	CARDINAL
arjefm-1223	163	2	0.80	CARDINAL
arjefm-1223	164	1	only 80%	PERCENT
arjefm-1223	164	2	chd	ORG
arjefm-1223	164	3	20%	PERCENT
arjefm-1223	165	1	the durbin-watson	ORG
arjefm-1223	165	2	1.657087	CARDINAL
arjefm-1223	166	1	11.50642	CARDINAL
arjefm-1223	166	2	0.056	CARDINAL
arjefm-1223	167	1	0.05	CARDINAL
arjefm-1223	168	1	1536.19	CARDINAL
arjefm-1223	168	2	0.792	TIME
arjefm-1223	168	3	5%	PERCENT
arjefm-1223	169	1	0.4724	CARDINAL
arjefm-1223	169	2	5%	PERCENT
arjefm-1223	169	3	0.05	CARDINAL
arjefm-1223	169	4	nigeria	GPE
arjefm-1223	169	5	5%	PERCENT
arjefm-1223	169	6	ho	PERSON
arjefm-1223	170	1	nigeria	GPE
arjefm-1223	171	1	annual	DATE
arjefm-1223	171	2	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1223	171	3	american research journal of economics	ORG
arjefm-1223	171	4	13	CARDINAL
arjefm-1223	171	5	3	CARDINAL
arjefm-1223	171	6	2836-9416	CARDINAL
arjefm-1223	171	7	6.41	CARDINAL
arjefm-1223	171	8	america	GPE
arjefm-1223	171	9	american research journal of economics	ORG
arjefm-1223	172	1	21	CARDINAL
arjefm-1223	173	1	nigeria	GPE
arjefm-1223	173	2	2014	DATE
arjefm-1223	173	3	2023	CARDINAL
arjefm-1223	174	1	0.05	CARDINAL
arjefm-1223	175	1	1536.19	CARDINAL
arjefm-1223	175	2	0.792	TIME
arjefm-1223	175	3	5%	PERCENT
arjefm-1223	176	1	gantyowati	ORG
arjefm-1223	176	2	2020	DATE
arjefm-1223	176	3	pemeta	PERSON
arjefm-1223	176	4	2019	DATE
arjefm-1223	176	5	ayunku	PERSON
arjefm-1223	176	6	2020	DATE
arjefm-1223	177	1	nigeria	GPE
arjefm-1223	180	1	ayunku	DATE
arjefm-1223	180	2	e. & uzochukwu	ORG
arjefm-1223	180	3	2020	DATE
arjefm-1223	180	4	nigeria	GPE
arjefm-1223	181	1	asian journal of economics	ORG
arjefm-1223	181	2	14(3	CARDINAL
arjefm-1223	181	3	32	CARDINAL
arjefm-1223	181	4	christensen	GPE
arjefm-1223	181	5	j. & murphy	ORG
arjefm-1223	181	6	r.	PERSON
arjefm-1223	181	7	2020	DATE
arjefm-1223	183	1	7(3	CARDINAL
arjefm-1223	183	2	37–44	CARDINAL
arjefm-1223	184	1	desai	PERSON
arjefm-1223	184	2	m. a. & dharmapala d.	ORG
arjefm-1223	184	3	2019	DATE
arjefm-1223	186	1	national tax journal	ORG
arjefm-1223	186	2	lxil	ORG
arjefm-1223	186	3	1	CARDINAL
arjefm-1223	187	1	desai	PERSON
arjefm-1223	187	2	m. a. & dharmapala	ORG
arjefm-1223	187	3	2018	DATE
arjefm-1223	188	1	10.2139	CARDINAL
arjefm-1223	189	1	983563	DATE
arjefm-1223	190	1	elena	PERSON
arjefm-1223	190	2	g.	PERSON
arjefm-1223	190	3	lubos s.	PERSON
arjefm-1223	190	4	lucia	PERSON
arjefm-1223	190	5	m.	PERSON
arjefm-1223	190	6	lucia	PERSON
arjefm-1223	190	7	s.	PERSON
arjefm-1223	190	8	2021	CARDINAL
arjefm-1223	191	1	hungarica	PERSON
arjefm-1223	192	1	221	CARDINAL
arjefm-1223	192	2	engel	GPE
arjefm-1223	192	3	e., erickson	PERSON
arjefm-1223	192	4	m. & maydew	ORG
arjefm-1223	192	5	1999	DATE
arjefm-1223	192	6	249	CARDINAL
arjefm-1223	192	7	m. & smith	ORG
arjefm-1223	192	8	j.m.	GPE
arjefm-1223	192	9	2016	CARDINAL
arjefm-1223	193	1	122(1	CARDINAL
arjefm-1223	193	2	1–20	CARDINAL
arjefm-1223	194	1	goncharov	PERSON
arjefm-1223	194	2	i. & zimmermann	ORG
arjefm-1223	194	3	j. (2016a	PERSON
arjefm-1223	195	1	russia	GPE
arjefm-1223	195	2	5(1	CARDINAL
arjefm-1223	195	3	41–65	DATE
arjefm-1223	196	1	mailto:contact@americaserial.com	ORG
arjefm-1223	197	1	https://econpapers.repec.org/article/blajoares/ https://econpapers.repec.org/article/blajoares/	PERSON
arjefm-1223	197	2	american research journal of economics	ORG
arjefm-1223	197	3	13	CARDINAL
arjefm-1223	197	4	3	CARDINAL
arjefm-1223	197	5	2836-9416	CARDINAL
arjefm-1223	197	6	6.41	CARDINAL
arjefm-1223	197	7	america	GPE
arjefm-1223	197	8	american research journal of economics	ORG
arjefm-1223	198	1	22	CARDINAL
arjefm-1223	199	1	i. & zimmermann	ORG
arjefm-1223	199	2	j. (2016b	ORG
arjefm-1223	201	1	germany	GPE
arjefm-1223	201	2	germany	GPE
arjefm-1223	201	3	10.2139	CARDINAL
arjefm-1223	202	1	386521	DATE
arjefm-1223	203	1	graham	PERSON
arjefm-1223	203	2	j. r.	PERSON
arjefm-1223	203	3	2000	DATE
arjefm-1223	204	1	1901	DATE
arjefm-1223	205	1	graham	PERSON
arjefm-1223	205	2	j. r.	PERSON
arjefm-1223	205	3	hanlon, m.	ORG
arjefm-1223	205	4	shevlin	GPE
arjefm-1223	205	5	t., & shroff	ORG
arjefm-1223	205	6	2014	DATE
arjefm-1223	206	1	89:991-1023	DATE
arjefm-1223	207	1	guenther	PERSON
arjefm-1223	207	2	d. a.	PERSON
arjefm-1223	207	3	1994	DATE
arjefm-1223	208	1	1986	DATE
arjefm-1223	209	1	69	CARDINAL
arjefm-1223	209	2	230–243	CARDINAL
arjefm-1223	210	1	guenther	PERSON
arjefm-1223	210	2	a. d.	PERSON
arjefm-1223	210	3	2014	DATE
arjefm-1223	212	1	48(2	DATE
arjefm-1223	212	2	407	CARDINAL
arjefm-1223	213	1	jones	PERSON
arjefm-1223	213	2	j. (	PERSON
arjefm-1223	213	3	1991	DATE
arjefm-1223	215	1	journal of accounting research	ORG
arjefm-1223	215	2	29(2	CARDINAL
arjefm-1223	216	1	93–228	CARDINAL
arjefm-1223	216	2	llukani	NORP
arjefm-1223	216	3	t.	GPE
arjefm-1223	216	4	2013	DATE
arjefm-1223	216	5	albanian	NORP
arjefm-1223	217	1	european scientific journal	ORG
arjefm-1223	217	2	9(16	CARDINAL
arjefm-1223	217	3	135	CARDINAL
arjefm-1223	217	4	143	CARDINAL
arjefm-1223	217	5	d., & persada	ORG
arjefm-1223	217	6	a. e.	PERSON
arjefm-1223	217	7	2019	DATE
arjefm-1223	219	1	journal of accounting university of indonesia	ORG
arjefm-1223	220	1	murray	PERSON
arjefm-1223	220	2	j. (	PERSON
arjefm-1223	220	3	2019	DATE
arjefm-1223	223	1	nacasius u. u. &	ORG
arjefm-1223	223	2	jorge b.	PERSON
arjefm-1223	223	3	2014	DATE
arjefm-1223	225	1	issn 2155-7950, usa	PERSON
arjefm-1223	225	2	5(2	DATE
arjefm-1223	225	3	338	CARDINAL
arjefm-1223	226	1	ndum	ORG
arjefm-1223	226	2	n. b.	PERSON
arjefm-1223	226	3	2022	CARDINAL
arjefm-1223	227	1	nigeria	GPE
arjefm-1223	229	1	2(4	CARDINAL
arjefm-1223	229	2	65	CARDINAL
arjefm-1223	230	1	norhayati	ORG
arjefm-1223	230	2	z.	PERSON
arjefm-1223	230	3	rahayu	GPE
arjefm-1223	230	4	a. r.	PERSON
arjefm-1223	230	5	s. m. i.	PERSON
arjefm-1223	230	6	2013	DATE
arjefm-1223	232	1	2013	DATE
arjefm-1223	232	2	2013	DATE
arjefm-1223	234	1	mailto:contact@americaserial.com	ORG
arjefm-1223	234	2	13	CARDINAL
arjefm-1223	234	3	3	CARDINAL
arjefm-1223	234	4	2836-9416	CARDINAL
arjefm-1223	234	5	6.41	CARDINAL
arjefm-1223	234	6	america	GPE
arjefm-1223	234	7	american research journal of economics	ORG
arjefm-1223	235	1	23	CARDINAL
arjefm-1223	236	1	d. i.	PERSON
arjefm-1223	236	2	okoye e. i. &	PERSON
arjefm-1223	236	3	r. a.	PERSON
arjefm-1223	236	4	2021	CARDINAL
arjefm-1223	237	1	nigeria	GPE
arjefm-1223	238	1	african journal of business and economic development	ORG
arjefm-1223	239	1	1(12	CARDINAL
arjefm-1223	240	1	1-12	CARDINAL
arjefm-1223	240	2	m. a.	PERSON
arjefm-1223	240	3	j., aryani	PERSON
arjefm-1223	240	4	y. a.	PERSON
arjefm-1223	240	5	e. (2020	ORG
arjefm-1223	241	1	indonesia	GPE
arjefm-1223	242	1	dan perbankan	PERSON
arjefm-1223	242	2	142	CARDINAL
arjefm-1223	243	1	purnama	ORG
arjefm-1223	243	2	i. & nurdiniah	ORG
arjefm-1223	243	3	d.	PERSON
arjefm-1223	243	4	2019	DATE
arjefm-1223	244	1	73	CARDINAL
arjefm-1223	244	2	41	CARDINAL
arjefm-1223	245	1	tjondro	ORG
arjefm-1223	245	2	e. & pemeta	ORG
arjefm-1223	245	3	a. a.	PERSON
arjefm-1223	245	4	2019	DATE
arjefm-1223	247	1	103	CARDINAL
arjefm-1223	247	2	23	CARDINAL
arjefm-1223	248	1	wijaya	PERSON
arjefm-1223	248	2	m., & martani	ORG
arjefm-1223	248	3	2011	DATE
arjefm-1223	249	1	36, year 2008	DATE
arjefm-1223	250	1	zhu	PERSON
arjefm-1223	250	2	t.	GPE
arjefm-1223	250	3	m., shan	PERSON
arjefm-1223	250	4	2015	CARDINAL
arjefm-1223	250	5	chinese	NORP
arjefm-1223	251	1	pacific-basin	LOC
arjefm-1223	251	2	35	CARDINAL
arjefm-1223	251	3	317	CARDINAL