id	sid	eid	entity	type
abrj-133	1	1	1	CARDINAL
abrj-133	1	2	2023	CARDINAL
abrj-133	1	3	eastern centre of science	ORG
abrj-133	1	4	usa asian business research journal	ORG
abrj-133	1	5	8	CARDINAL
abrj-133	1	6	1-5	DATE
abrj-133	1	7	2023	CARDINAL
abrj-133	1	8	2576-6759	CARDINAL
abrj-133	1	9	10.55220/25766759.133	CARDINAL
abrj-133	1	10	2023	CARDINAL
abrj-133	1	11	eastern centre of science	ORG
abrj-133	1	12	islamic	NORP
abrj-133	1	13	bangladesh israth sultana department of business administration	ORG
abrj-133	1	14	international islamic university chittagong	ORG
abrj-133	1	15	bangladesh	GPE
abrj-133	3	1	islamic	NORP
abrj-133	4	1	islamic	NORP
abrj-133	4	2	two	CARDINAL
abrj-133	5	1	two	CARDINAL
abrj-133	6	1	four	CARDINAL
abrj-133	9	1	islamic	NORP
abrj-133	11	1	islamic	NORP
abrj-133	12	1	islamic	NORP
abrj-133	14	1	islamic	NORP
abrj-133	15	1	jel classification	ORG
abrj-133	16	1	1	CARDINAL
abrj-133	20	1	bangladesh	GPE
abrj-133	21	1	bangladesh	GPE
abrj-133	27	1	1997	DATE
abrj-133	28	1	2001	DATE
abrj-133	28	2	one	CARDINAL
abrj-133	30	1	cadbury	ORG
abrj-133	30	2	1992	DATE
abrj-133	31	1	melvin	PERSON
abrj-133	31	2	hirt	PERSON
abrj-133	31	3	2005	DATE
abrj-133	33	1	thomas	PERSON
abrj-133	33	2	2002	DATE
abrj-133	34	1	recent years	DATE
abrj-133	35	1	the bangladesh securities and exchange commission	ORG
abrj-133	35	2	mailto:israthhossain@yahoo.com https://www.doi.org/10.55220/25766759.133	ORG
abrj-133	35	3	asian	NORP
abrj-133	35	4	2023	CARDINAL
abrj-133	35	5	8	CARDINAL
abrj-133	35	6	1-5 2	CARDINAL
abrj-133	35	7	2023	CARDINAL
abrj-133	35	8	eastern centre of science	ORG
abrj-133	37	1	bangladesh	GPE
abrj-133	38	1	bangladesh	GPE
abrj-133	39	1	the bangladesh securities and exchange commission's	ORG
abrj-133	40	1	bangladesh	GPE
abrj-133	41	1	bangladesh	GPE
abrj-133	42	1	recent decades	DATE
abrj-133	43	1	•	CARDINAL
abrj-133	44	1	•	CARDINAL
abrj-133	45	1	•	CARDINAL
abrj-133	47	1	2	CARDINAL
abrj-133	48	1	ahmed	GPE
abrj-133	48	2	2009	DATE
abrj-133	49	1	liu	PERSON
abrj-133	49	2	2015	DATE
abrj-133	49	3	chinese	NORP
abrj-133	54	1	hasan	PERSON
abrj-133	54	2	hossain	PERSON
abrj-133	54	3	2012	DATE
abrj-133	54	4	67 percent	PERCENT
abrj-133	58	1	bauer	ORG
abrj-133	58	2	guenster	PERSON
abrj-133	58	3	2004	DATE
abrj-133	61	1	2017	CARDINAL
abrj-133	64	1	iskander & chamlou	ORG
abrj-133	64	2	2000	DATE
abrj-133	65	1	islamic	NORP
abrj-133	65	2	ijara	GPE
abrj-133	66	1	islamic	NORP
abrj-133	66	2	two	CARDINAL
abrj-133	66	3	7%	PERCENT
abrj-133	66	4	recent years	DATE
abrj-133	66	5	samad	PERSON
abrj-133	66	6	2004	DATE
abrj-133	67	1	ho	PERSON
abrj-133	67	2	wong	PERSON
abrj-133	67	3	2001	DATE
abrj-133	67	4	four	CARDINAL
abrj-133	67	5	hong kong	GPE
abrj-133	71	1	lipto	ORG
abrj-133	71	2	lorsc	ORG
abrj-133	71	3	1992	DATE
abrj-133	74	1	2001	DATE
abrj-133	77	1	maher	PERSON
abrj-133	77	2	andersson	PERSON
abrj-133	77	3	2002	DATE
abrj-133	79	1	eng	GPE
abrj-133	79	2	2003	DATE
abrj-133	82	1	reaz	PERSON
abrj-133	82	2	arun	PERSON
abrj-133	82	3	2006	DATE
abrj-133	83	1	bangladesh	GPE
abrj-133	84	1	2003	DATE
abrj-133	85	1	kocourek	PERSON
abrj-133	87	1	asian	NORP
abrj-133	87	2	2023	CARDINAL
abrj-133	87	3	8	CARDINAL
abrj-133	87	4	1-5 3	CARDINAL
abrj-133	87	5	2023	CARDINAL
abrj-133	87	6	eastern centre of science	ORG
abrj-133	89	1	ibrahim	PERSON
abrj-133	89	2	rehman	PERSON
abrj-133	89	3	2010	DATE
abrj-133	90	1	3	CARDINAL
abrj-133	90	2	islamic	NORP
abrj-133	90	3	non-islamic	NORP
abrj-133	92	1	secondary	ORDINAL
abrj-133	92	2	annual	DATE
abrj-133	95	1	five years	DATE
abrj-133	95	2	2016 to 2020	DATE
abrj-133	99	1	6	CARDINAL
abrj-133	99	2	islamic	NORP
abrj-133	99	3	6	CARDINAL
abrj-133	103	1	spss	ORG
abrj-133	103	2	20.0	CARDINAL
abrj-133	104	1	4	CARDINAL
abrj-133	105	1	two	CARDINAL
abrj-133	106	1	𝑅𝑂𝐸	ORG
abrj-133	106	2	2	CARDINAL
abrj-133	106	3	1	CARDINAL
abrj-133	106	4	2	CARDINAL
abrj-133	109	1	1	CARDINAL
abrj-133	109	2	islamic	NORP
abrj-133	110	1	roe roa bs ind bd	ORG
abrj-133	110	2	roe 1 roa -0.87	ORG
abrj-133	110	3	0.14 0.15 1	CARDINAL
abrj-133	110	4	0.08	CARDINAL
abrj-133	110	5	0.03	CARDINAL
abrj-133	110	6	0.33 0.76	QUANTITY
abrj-133	110	7	1	CARDINAL
abrj-133	110	8	1 4.1	CARDINAL
abrj-133	111	1	1	CARDINAL
abrj-133	111	2	islamic	NORP
abrj-133	113	1	5%	PERCENT
abrj-133	115	1	bs.	ORG
abrj-133	115	2	2	CARDINAL
abrj-133	116	1	roe roa bs ind bd	ORG
abrj-133	116	2	roe 1 roa 0.86	LAW
abrj-133	116	3	1	CARDINAL
abrj-133	116	4	1	CARDINAL
abrj-133	116	5	1 bd -0.52	QUANTITY
abrj-133	116	6	0.45	CARDINAL
abrj-133	116	7	0.19 1	CARDINAL
abrj-133	116	8	0.12 0.01	CARDINAL
abrj-133	116	9	0.24 1	CARDINAL
abrj-133	116	10	2	CARDINAL
abrj-133	117	1	5%	PERCENT
abrj-133	122	1	0.01	CARDINAL
abrj-133	122	2	0.05	CARDINAL
abrj-133	123	1	roe =	PERSON
abrj-133	123	2	bs = board	ORG
abrj-133	123	3	bd = board	ORG
abrj-133	125	1	0.01	CARDINAL
abrj-133	125	2	0.05	CARDINAL
abrj-133	126	1	asian business research journal	ORG
abrj-133	126	2	2023	CARDINAL
abrj-133	126	3	8	CARDINAL
abrj-133	126	4	1-5 4	CARDINAL
abrj-133	126	5	2023	CARDINAL
abrj-133	126	6	eastern centre of science	ORG
abrj-133	127	1	3	CARDINAL
abrj-133	127	2	islamic	NORP
abrj-133	128	1	roe bs 0.01*(1.76	PERSON
abrj-133	128	2	0.02(1.51	DATE
abrj-133	128	3	0.03***(2.89	CARDINAL
abrj-133	128	4	0.12(-0.22	CARDINAL
abrj-133	128	5	0.016*(6.991	CARDINAL
abrj-133	128	6	𝑅2	CARDINAL
abrj-133	128	7	2.51	CARDINAL
abrj-133	129	1	3.22	CARDINAL
abrj-133	129	2	4	CARDINAL
abrj-133	130	1	roe bs 0.01(0.09	PERSON
abrj-133	130	2	-0.03	CARDINAL
abrj-133	130	3	0.38	CARDINAL
abrj-133	130	4	0.15	CARDINAL
abrj-133	130	5	0.40(-0.02	CARDINAL
abrj-133	130	6	0.13*(-1.92	CARDINAL
abrj-133	130	7	0.01	CARDINAL
abrj-133	130	8	14.40	CARDINAL
abrj-133	130	9	𝑅2 0.49 0.43	MONEY
abrj-133	130	10	5.27	CARDINAL
abrj-133	130	11	5.23	CARDINAL
abrj-133	130	12	4.2	CARDINAL
abrj-133	131	1	islamic	NORP
abrj-133	131	2	islamic	NORP
abrj-133	131	3	3	CARDINAL
abrj-133	131	4	4	CARDINAL
abrj-133	133	1	5%	PERCENT
abrj-133	134	1	islamic	NORP
abrj-133	137	1	5	CARDINAL
abrj-133	137	2	islamic	NORP
abrj-133	137	3	non-islamic	NORP
abrj-133	138	1	the previous five years	DATE
abrj-133	139	1	2012	DATE
abrj-133	139	2	bangladesh securities and exchange commission	ORG
abrj-133	141	1	at least five years	DATE
abrj-133	142	1	islamic	NORP
abrj-133	144	1	bangladesh bank	ORG
abrj-133	148	1	6	CARDINAL
abrj-133	151	1	bangladesh	GPE
abrj-133	155	1	non-islamic	NORP
abrj-133	155	2	islamic	NORP
abrj-133	156	1	islamic	NORP
abrj-133	157	1	ahmed, h. (2009	ORG
abrj-133	158	1	islamic	NORP
abrj-133	159	1	isra international journal of islamic finance	ORG
abrj-133	159	2	1(1	CARDINAL
abrj-133	159	3	7	CARDINAL
abrj-133	160	1	r.	NORP
abrj-133	160	2	guenster	GPE
abrj-133	160	3	n., & otten	ORG
abrj-133	160	4	2004	DATE
abrj-133	161	1	europe	LOC
abrj-133	162	1	5(2	CARDINAL
abrj-133	162	2	91	CARDINAL
abrj-133	163	1	1992	DATE
abrj-133	165	1	15	CARDINAL
abrj-133	166	1	london	GPE
abrj-133	166	2	f. t.	PERSON
abrj-133	166	3	s. e. (	PERSON
abrj-133	166	4	2001	DATE
abrj-133	168	1	journal of practice &	ORG
abrj-133	168	2	20(2	CARDINAL
abrj-133	168	3	31	CARDINAL
abrj-133	170	1	0.01	CARDINAL
abrj-133	171	1	0.1	CARDINAL
abrj-133	173	1	0.01	CARDINAL
abrj-133	173	2	0.1	CARDINAL
abrj-133	175	1	asian	NORP
abrj-133	175	2	2023	CARDINAL
abrj-133	175	3	8	CARDINAL
abrj-133	175	4	1-5 5	CARDINAL
abrj-133	175	5	2023	CARDINAL
abrj-133	175	6	eastern centre of science	ORG
abrj-133	175	7	m. h.	PERSON
abrj-133	175	8	c. g.	PERSON
abrj-133	175	9	crossley	GPE
abrj-133	175	10	r. m.	PERSON
abrj-133	175	11	malagila	PERSON
abrj-133	175	12	j. k.	PERSON
abrj-133	175	13	fosu	ORG
abrj-133	175	14	s., & vu	ORG
abrj-133	175	15	t. v. (	PERSON
abrj-133	175	16	2017	CARDINAL
abrj-133	176	1	uk	GPE
abrj-133	177	1	international journal of accounting & information management	ORG
abrj-133	177	2	459	CARDINAL
abrj-133	178	1	l. l.	PERSON
abrj-133	178	2	2003	DATE
abrj-133	180	1	325	CARDINAL
abrj-133	181	1	hasan	PERSON
abrj-133	181	2	s.	PERSON
abrj-133	181	3	2012	DATE
abrj-133	183	1	10(2	DATE
abrj-133	183	2	15-19	CARDINAL
abrj-133	184	1	ho, s. s., & wong	PERSON
abrj-133	184	2	k. s.	PERSON
abrj-133	184	3	2001	DATE
abrj-133	186	1	journal of international accounting	ORG
abrj-133	186	2	10(2	DATE
abrj-133	186	3	139	CARDINAL
abrj-133	187	1	https://doi.org/10.1016/s1061-9518(01)00041-6 ibrahim	PERSON
abrj-133	187	2	q.	PERSON
abrj-133	187	3	rehman	PERSON
abrj-133	187	4	r., & raoof, a.	ORG
abrj-133	187	5	2010	DATE
abrj-133	188	1	pakistan	GPE
abrj-133	189	1	international research journal	ORG
abrj-133	189	2	7	CARDINAL
abrj-133	190	1	iskander	ORG
abrj-133	190	2	m., & chamlou	ORG
abrj-133	190	3	2000	DATE
abrj-133	192	1	washington	GPE
abrj-133	192	2	d.c	GPE
abrj-133	192	3	the world bank	ORG
abrj-133	193	1	kocourek	PERSON
abrj-133	193	2	p. f.	PERSON
abrj-133	193	3	c., & birchard	ORG
abrj-133	193	4	2003	DATE
abrj-133	195	1	58	CARDINAL
abrj-133	196	1	lipto	ORG
abrj-133	196	2	m., & lorsc	ORG
abrj-133	196	3	j. w.	PERSON
abrj-133	196	4	1992	DATE
abrj-133	198	1	48(1	CARDINAL
abrj-133	198	2	59	CARDINAL
abrj-133	199	1	liu	PERSON
abrj-133	199	2	s.	PERSON
abrj-133	199	3	2015	CARDINAL
abrj-133	200	1	china	GPE
abrj-133	201	1	journal of international accounting	ORG
abrj-133	201	2	25	CARDINAL
abrj-133	201	3	16-30	DATE
abrj-133	202	1	maher	PERSON
abrj-133	202	2	m., & andersson	ORG
abrj-133	202	3	t.	GPE
abrj-133	202	4	2002	DATE
abrj-133	206	1	386	CARDINAL
abrj-133	207	1	oxford	NORP
abrj-133	207	2	oxford university	ORG
abrj-133	208	1	melvin	PERSON
abrj-133	208	2	c., & hirt	ORG
abrj-133	208	3	2005	DATE
abrj-133	210	1	london	GPE
abrj-133	210	2	hermes pensions management ltd	ORG
abrj-133	210	3	reaz	GPE
abrj-133	210	4	m., & arun	ORG
abrj-133	210	5	t.	GPE
abrj-133	210	6	2006	DATE
abrj-133	211	1	bangladesh	GPE
abrj-133	212	1	journal of banking regulation	ORG
abrj-133	212	2	7(1	CARDINAL
abrj-133	212	3	94	CARDINAL
abrj-133	213	1	j. e. (	PERSON
abrj-133	213	2	2001	DATE
abrj-133	215	1	kuala lumpur	GPE
abrj-133	215	2	malaysian institute of corporate	ORG
abrj-133	216	1	samad	PERSON
abrj-133	216	2	a.	PERSON
abrj-133	216	3	2004	DATE
abrj-133	217	1	bahrain	GPE
abrj-133	218	1	iium journal of economics	ORG
abrj-133	218	2	12(2	DATE
abrj-133	218	3	115	CARDINAL
abrj-133	219	1	shleifer	ORG
abrj-133	219	2	a., & vishny	ORG
abrj-133	219	3	r. w.	PERSON
abrj-133	219	4	1997	DATE
abrj-133	221	1	737	CARDINAL
abrj-133	222	1	thomas	PERSON
abrj-133	222	2	t.	GPE
abrj-133	222	3	2002	DATE
abrj-133	223	1	malaysian	NORP
abrj-133	223	2	1997-98	DATE
abrj-133	224	1	university of manchester	ORG
abrj-133	224	2	institute for development policy	ORG
abrj-133	224	3	idpm	PERSON
abrj-133	226	1	2023	CARDINAL
abrj-133	227	1	islamic	NORP
abrj-133	227	2	bangladesh	GPE
abrj-133	228	1	asian business research journal	ORG
abrj-133	228	2	8	CARDINAL
abrj-133	228	3	1–5	CARDINAL
abrj-133	228	4	10.55220/25766759.133	CARDINAL
abrj-133	228	5	22	CARDINAL
abrj-133	228	6	november 2022	DATE
abrj-133	228	7	10	CARDINAL
abrj-133	228	8	24	CARDINAL
abrj-133	228	9	6	CARDINAL
abrj-133	228	10	2023	CARDINAL
abrj-133	228	11	4.0	CARDINAL
abrj-133	228	12	eastern centre of science	ORG
abrj-133	232	1	eastern centre of science	ORG
abrj-133	234	1	https://creativecommons.org/licenses/by/4.0/ https://creativecommons.org/licenses/by/4.0/	EVENT