id	sid	eid	entity	type
asfbr-505	1	1	asian finance &	ORG
asfbr-505	2	1	4	CARDINAL
asfbr-505	2	2	1	CARDINAL
asfbr-505	2	3	2020	DATE
asfbr-505	2	4	2576-1161	CARDINAL
asfbr-505	2	5	e-issn 2576-1188	ORG
asfbr-505	2	6	islamic banking & finance	ORG
asfbr-505	2	7	usa 1	ORG
asfbr-505	2	8	nigeria	GPE
asfbr-505	2	9	university of port harcourt	ORG
asfbr-505	2	10	nigeria e-mail	ORG
asfbr-505	2	11	ibanichuka department of accounting faculty	ORG
asfbr-505	2	12	university of port harcourt	ORG
asfbr-505	2	13	nigeria l.c.	ORG
asfbr-505	2	14	micah department of accounting faculty	ORG
asfbr-505	2	15	university of port harcourt	ORG
asfbr-505	2	16	nigeria	GPE
asfbr-505	2	17	nigeria	GPE
asfbr-505	4	1	23	CARDINAL
asfbr-505	4	2	2008-2017	DATE
asfbr-505	8	1	78 percent	PERCENT
asfbr-505	12	1	nigeria	GPE
asfbr-505	13	1	1	CARDINAL
asfbr-505	13	2	nigeria	GPE
asfbr-505	13	3	the nigerian securities and exchange commission	ORG
asfbr-505	14	1	the nigerian stock exchange	ORG
asfbr-505	15	1	dada	GPE
asfbr-505	15	2	2014	DATE
asfbr-505	16	1	pandey, 2005	ORG
asfbr-505	17	1	lang	ORG
asfbr-505	17	2	lundholm 1993	ORG
asfbr-505	17	3	bushee	PERSON
asfbr-505	17	4	noe 2000	EVENT
asfbr-505	18	1	1991	DATE
asfbr-505	20	1	asian finance &	ORG
asfbr-505	21	1	4	CARDINAL
asfbr-505	21	2	1	CARDINAL
asfbr-505	21	3	2020	DATE
asfbr-505	21	4	2	CARDINAL
asfbr-505	23	1	1989	DATE
asfbr-505	26	1	institute of international	ORG
asfbr-505	26	2	2003	DATE
asfbr-505	26	3	shleifer	ORG
asfbr-505	26	4	1997	DATE
asfbr-505	27	1	nigeria	GPE
asfbr-505	27	2	296	CARDINAL
asfbr-505	27	3	1990	DATE
asfbr-505	30	1	healy	ORG
asfbr-505	30	2	palepa	PERSON
asfbr-505	30	3	2008	DATE
asfbr-505	32	1	1973	DATE
asfbr-505	32	2	piot, 2005	LAW
asfbr-505	32	3	2005	DATE
asfbr-505	32	4	deegan	ORG
asfbr-505	32	5	2002	DATE
asfbr-505	32	6	tsang	GPE
asfbr-505	32	7	1998	DATE
asfbr-505	32	8	1973	DATE
asfbr-505	34	1	2005	DATE
asfbr-505	35	1	the united states	GPE
asfbr-505	35	2	the early 1900s	DATE
asfbr-505	35	3	the united state	GPE
asfbr-505	35	4	the united kingdom	GPE
asfbr-505	35	5	2011	DATE
asfbr-505	37	1	the 1960s	DATE
asfbr-505	39	1	amihud	PERSON
asfbr-505	39	2	mendelson	ORG
asfbr-505	39	3	1986	DATE
asfbr-505	40	1	2000	DATE
asfbr-505	40	2	2001	DATE
asfbr-505	42	1	fasb	ORG
asfbr-505	42	2	2010	DATE
asfbr-505	46	1	nigeria	GPE
asfbr-505	48	1	nigeria	GPE
asfbr-505	49	1	2	CARDINAL
asfbr-505	49	2	2.1	CARDINAL
asfbr-505	52	1	asian finance &	ORG
asfbr-505	53	1	4	CARDINAL
asfbr-505	53	2	1	CARDINAL
asfbr-505	53	3	2020 3	DATE
asfbr-505	55	1	2010	DATE
asfbr-505	57	1	the american institute of certified public accountants	ORG
asfbr-505	57	2	aicpa	ORG
asfbr-505	57	3	2005	DATE
asfbr-505	63	1	1976	DATE
asfbr-505	64	1	2001	DATE
asfbr-505	65	1	2.2	CARDINAL
asfbr-505	67	1	yaari	PERSON
asfbr-505	67	2	2008	DATE
asfbr-505	67	3	the 14th century	DATE
asfbr-505	74	1	daily	DATE
asfbr-505	76	1	2007	DATE
asfbr-505	87	1	2.3	CARDINAL
asfbr-505	88	1	malik	PERSON
asfbr-505	88	2	ali	PERSON
asfbr-505	88	3	2013	DATE
asfbr-505	89	1	malik	PERSON
asfbr-505	89	2	ali	PERSON
asfbr-505	89	3	2013	DATE
asfbr-505	90	1	21	CARDINAL
asfbr-505	90	2	karachi stock exchange	ORG
asfbr-505	91	1	ozlen	PERSON
asfbr-505	91	2	2014	DATE
asfbr-505	91	3	istanbul stock exchange	ORG
asfbr-505	93	1	asian finance &	ORG
asfbr-505	94	1	4	CARDINAL
asfbr-505	94	2	1	CARDINAL
asfbr-505	94	3	2020	DATE
asfbr-505	94	4	4 2.4	CARDINAL
asfbr-505	101	1	2.5	CARDINAL
asfbr-505	101	2	the most recent quarter	DATE
asfbr-505	101	3	2015	DATE
asfbr-505	103	1	the entire year	DATE
asfbr-505	103	2	annual	DATE
asfbr-505	104	1	2.6	CARDINAL
asfbr-505	106	1	2006	DATE
asfbr-505	107	1	emh	ORG
asfbr-505	108	1	2.7	CARDINAL
asfbr-505	108	2	emh	ORG
asfbr-505	109	1	three	CARDINAL
asfbr-505	110	1	weak emh	PERSON
asfbr-505	111	1	emh	GPE
asfbr-505	113	1	goddy	ORG
asfbr-505	113	2	2010	DATE
asfbr-505	114	1	first	ORDINAL
asfbr-505	116	1	2.8	CARDINAL
asfbr-505	116	2	bernard, 1995	ORG
asfbr-505	117	1	1968	DATE
asfbr-505	117	2	1967	DATE
asfbr-505	117	3	anderson	PERSON
asfbr-505	117	4	1975	DATE
asfbr-505	119	1	the last few years	DATE
asfbr-505	121	1	1973	DATE
asfbr-505	123	1	1968	DATE
asfbr-505	123	2	first	ORDINAL
asfbr-505	123	3	today	DATE
asfbr-505	125	1	asian finance &	ORG
asfbr-505	126	1	4	CARDINAL
asfbr-505	126	2	1	CARDINAL
asfbr-505	126	3	2020	DATE
asfbr-505	126	4	5	CARDINAL
asfbr-505	129	1	2.9	CARDINAL
asfbr-505	129	2	deegan	ORG
asfbr-505	129	3	2006	DATE
asfbr-505	132	1	freedman	ORG
asfbr-505	132	2	2015	DATE
asfbr-505	133	1	fasb	ORG
asfbr-505	133	2	1976	DATE
asfbr-505	134	1	watts	ORG
asfbr-505	134	2	1986	DATE
asfbr-505	135	1	hendriksen	ORG
asfbr-505	135	2	1982	DATE
asfbr-505	135	3	1	CARDINAL
asfbr-505	135	4	2	CARDINAL
asfbr-505	138	1	one	CARDINAL
asfbr-505	139	1	quintus	ORG
asfbr-505	139	2	2007	DATE
asfbr-505	140	1	2.10	CARDINAL
asfbr-505	140	2	wang et al	PERSON
asfbr-505	140	3	2013	DATE
asfbr-505	140	4	60	CARDINAL
asfbr-505	140	5	shanghai stock exchange	ORG
asfbr-505	140	6	2011	DATE
asfbr-505	143	1	vijitha	PERSON
asfbr-505	143	2	2014	DATE
asfbr-505	143	3	colombo stock exchange	ORG
asfbr-505	143	4	cse	ORG
asfbr-505	143	5	sri lanka	GPE
asfbr-505	145	1	shehzad	PERSON
asfbr-505	145	2	ismail	PERSON
asfbr-505	145	3	2014	DATE
asfbr-505	145	4	pakistan	GPE
asfbr-505	146	1	nineteen	CARDINAL
asfbr-505	146	2	the period of 2008 to 2012	DATE
asfbr-505	148	1	glezakos	PERSON
asfbr-505	148	2	kafouros	DATE
asfbr-505	148	3	2012	DATE
asfbr-505	148	4	38	CARDINAL
asfbr-505	148	5	athens	GPE
asfbr-505	148	6	1996-2008	DATE
asfbr-505	151	1	2011	DATE
asfbr-505	151	2	india	GPE
asfbr-505	152	1	1993-94 to 2008-09	DATE
asfbr-505	155	1	2010	DATE
asfbr-505	155	2	amman stock exchange	ORG
asfbr-505	155	3	jordan	GPE
asfbr-505	156	1	14	CARDINAL
asfbr-505	156	2	amman stock exchange	ORG
asfbr-505	156	3	the period 2005	DATE
asfbr-505	158	1	some years	DATE
asfbr-505	158	2	jordan	GPE
asfbr-505	160	1	asian finance &	ORG
asfbr-505	161	1	4	CARDINAL
asfbr-505	161	2	1	CARDINAL
asfbr-505	161	3	6	CARDINAL
asfbr-505	161	4	2009	DATE
asfbr-505	161	5	the jakarta stock exchange	ORG
asfbr-505	161	6	1992-2001	DATE
asfbr-505	163	1	the jakarta stock exchange	ORG
asfbr-505	164	1	indonesia	GPE
asfbr-505	166	1	kiremu	ORG
asfbr-505	166	2	galo	GPE
asfbr-505	166	3	wagala	GPE
asfbr-505	166	4	2013	DATE
asfbr-505	166	5	annual	DATE
asfbr-505	166	6	the nairobi securities exchange	ORG
asfbr-505	166	7	2006 to 2010	DATE
asfbr-505	167	1	91 days	DATE
asfbr-505	167	2	5	CARDINAL
asfbr-505	170	1	5%	PERCENT
asfbr-505	171	1	2011	DATE
asfbr-505	171	2	the nigerian stock exchange	ORG
asfbr-505	172	1	the united states	GPE
asfbr-505	172	2	western european	NORP
asfbr-505	173	1	2012	DATE
asfbr-505	174	1	30	CARDINAL
asfbr-505	176	1	nigeria	GPE
asfbr-505	177	1	nigeria	GPE
asfbr-505	178	1	pyemo	PERSON
asfbr-505	178	2	2011	DATE
asfbr-505	178	3	annual	DATE
asfbr-505	178	4	the nigerian stock exchange	ORG
asfbr-505	179	1	annual	DATE
asfbr-505	179	2	16	CARDINAL
asfbr-505	181	1	20 days	DATE
asfbr-505	182	1	20 days	DATE
asfbr-505	182	2	nigerian	NORP
asfbr-505	183	1	2014	DATE
asfbr-505	183	2	nigeria	GPE
asfbr-505	183	3	the nigerian stock exchange	ORG
asfbr-505	184	1	nigerian stock exchange	ORG
asfbr-505	185	1	nigeria	GPE
asfbr-505	186	1	oshodin	ORG
asfbr-505	186	2	2014	DATE
asfbr-505	187	1	10	CARDINAL
asfbr-505	188	1	2007-2011	DATE
asfbr-505	188	2	annual	DATE
asfbr-505	192	1	srinivasan	ORG
asfbr-505	192	2	2012	DATE
asfbr-505	192	3	india	GPE
asfbr-505	193	1	annual	DATE
asfbr-505	193	2	the period 2006-2011	DATE
asfbr-505	193	3	6	CARDINAL
asfbr-505	193	4	indian	NORP
asfbr-505	198	1	asian finance &	ORG
asfbr-505	199	1	4	CARDINAL
asfbr-505	199	2	1	CARDINAL
asfbr-505	199	3	2020 7	DATE
asfbr-505	199	4	2013	DATE
asfbr-505	199	5	3	CARDINAL
asfbr-505	199	6	nigeria	GPE
asfbr-505	200	1	2011	DATE
asfbr-505	200	2	billions of naira	MONEY
asfbr-505	201	1	2011	DATE
asfbr-505	201	2	the tehran stock exchange	ORG
asfbr-505	201	3	iran	GPE
asfbr-505	202	1	two	CARDINAL
asfbr-505	203	1	first	ORDINAL
asfbr-505	204	1	2	CARDINAL
asfbr-505	205	1	the eps announcement day	DATE
asfbr-505	207	1	2013	DATE
asfbr-505	207	2	nigerian	NORP
asfbr-505	208	1	nigerian	NORP
asfbr-505	209	1	nigeria	GPE
asfbr-505	211	1	glezakos et al	PERSON
asfbr-505	211	2	2012	DATE
asfbr-505	212	1	38	CARDINAL
asfbr-505	212	2	athens	GPE
asfbr-505	212	3	1996-2008	DATE
asfbr-505	214	1	2014	DATE
asfbr-505	214	2	nigeria	GPE
asfbr-505	215	1	nigeria	GPE
asfbr-505	216	1	5%	PERCENT
asfbr-505	217	1	nigeria	GPE
asfbr-505	218	1	babalola	ORG
asfbr-505	218	2	2012	DATE
asfbr-505	218	3	nigeria	GPE
asfbr-505	218	4	between the period 1999	DATE
asfbr-505	218	5	2009	DATE
asfbr-505	218	6	40	CARDINAL
asfbr-505	218	7	nigerian	NORP
asfbr-505	219	1	nigeria	GPE
asfbr-505	223	1	perrera	PERSON
asfbr-505	223	2	2010	DATE
asfbr-505	223	3	the colombo stock exchange	ORG
asfbr-505	223	4	sri lanka	GPE
asfbr-505	224	1	mps	PERSON
asfbr-505	226	1	wang et al	PERSON
asfbr-505	226	2	2013	DATE
asfbr-505	226	3	shanghai stock exchange	ORG
asfbr-505	229	1	asian finance &	ORG
asfbr-505	230	1	4	CARDINAL
asfbr-505	230	2	1	CARDINAL
asfbr-505	230	3	2020	DATE
asfbr-505	230	4	8	CARDINAL
asfbr-505	230	5	kabajeh et al	PERSON
asfbr-505	230	6	2012	DATE
asfbr-505	230	7	jordanian	NORP
asfbr-505	230	8	2002-2007	DATE
asfbr-505	231	1	jordanian	NORP
asfbr-505	233	1	uthman	PERSON
asfbr-505	233	2	abdul-baki	PERSON
asfbr-505	233	3	2014	DATE
asfbr-505	233	4	nigeria	GPE
asfbr-505	236	1	nigeria	GPE
asfbr-505	237	1	nigerian	NORP
asfbr-505	238	1	adebimpe	GPE
asfbr-505	238	2	2015	CARDINAL
asfbr-505	238	3	nigeria	GPE
asfbr-505	239	1	twelve	CARDINAL
asfbr-505	239	2	nigeria	GPE
asfbr-505	240	1	2010	DATE
asfbr-505	240	2	2011	DATE
asfbr-505	240	3	2012	DATE
asfbr-505	240	4	2013	DATE
asfbr-505	242	1	nigerian	NORP
asfbr-505	243	1	standard (ifrs	ORG
asfbr-505	243	2	council of nigeria	ORG
asfbr-505	244	1	olawale	PERSON
asfbr-505	244	2	2014	DATE
asfbr-505	244	3	nigeria	GPE
asfbr-505	247	1	nigeria	GPE
asfbr-505	247	2	nigeria	GPE
asfbr-505	248	1	tsalavoutas	ORG
asfbr-505	248	2	andre	PERSON
asfbr-505	248	3	2012	DATE
asfbr-505	248	4	greece	GPE
asfbr-505	249	1	two	CARDINAL
asfbr-505	250	1	post-ifrs periods.	ORG
asfbr-505	251	1	3	CARDINAL
asfbr-505	251	2	nigeria	GPE
asfbr-505	252	1	the nigerian stock exchange	ORG
asfbr-505	252	2	nigerian	NORP
asfbr-505	252	3	the period of 2008	DATE
asfbr-505	252	4	2017	DATE
asfbr-505	253	1	annual	DATE
asfbr-505	255	1	 3210 1	PRODUCT
asfbr-505	255	2	𝑀𝑉	ORG
asfbr-505	255	3	+ 𝛼1𝐴𝑇𝑂	GPE
asfbr-505	255	4	3𝑖	CARDINAL
asfbr-505	255	5	2	CARDINAL
asfbr-505	255	6	𝑀𝑉	ORG
asfbr-505	255	7	+ 𝛼1𝐴𝑇𝑂	GPE
asfbr-505	255	8	3	CARDINAL
asfbr-505	256	1	nigeria	GPE
asfbr-505	258	1	asian finance &	ORG
asfbr-505	259	1	4	CARDINAL
asfbr-505	259	2	1	CARDINAL
asfbr-505	259	3	2020 9	DATE
asfbr-505	259	4		DATE
asfbr-505	261	1	1	CARDINAL
asfbr-505	261	2	2	CARDINAL
asfbr-505	261	3	3	CARDINAL
asfbr-505	261	4	0	CARDINAL
asfbr-505	261	5	three	CARDINAL
asfbr-505	264	1	ols	ORG
asfbr-505	265	1	hausman	PERSON
asfbr-505	265	2	2003	DATE
asfbr-505	266	1	zero	CARDINAL
asfbr-505	266	2	2	CARDINAL
asfbr-505	267	1	95% and 99%	PERCENT
asfbr-505	268	1	2	CARDINAL
asfbr-505	268	2	zero	CARDINAL
asfbr-505	269	1	95% and 99%	PERCENT
asfbr-505	270	1	0’ to ‘1’ or the ‘corrected r-squared’ (r2	WORK_OF_ART
asfbr-505	271	1	4	CARDINAL
asfbr-505	271	2	1	CARDINAL
asfbr-505	272	1	1.529179	CARDINAL
asfbr-505	272	2	22,192	CARDINAL
asfbr-505	272	3	0.0069	CARDINAL
asfbr-505	272	4	chi-square	PERSON
asfbr-505	272	5	0.0636	MONEY
asfbr-505	272	6	chi-sq	PERSON
asfbr-505	272	7	chi-sq	PERSON
asfbr-505	272	8	d.f. prob	PERSON
asfbr-505	273	1	7.415428 6 0.0047	QUANTITY
asfbr-505	273	2	9.0	CARDINAL
asfbr-505	278	1	2	CARDINAL
asfbr-505	279	1	0.067609 -0.910373 0.3636	MONEY
asfbr-505	279	2	9.953181	CARDINAL
asfbr-505	279	3	1.835172	MONEY
asfbr-505	279	4	0.0000	MONEY
asfbr-505	279	5	0.086439	CARDINAL
asfbr-505	279	6	14.93914	CARDINAL
asfbr-505	280	1	0.074935 s.d	MONEY
asfbr-505	280	2	2.146708	CARDINAL
asfbr-505	280	3	2.121677	CARDINAL
asfbr-505	280	4	4.373452	CARDINAL
asfbr-505	280	5	963.3238	CARDINAL
asfbr-505	280	6	4.481087	CARDINAL
asfbr-505	281	1	asian finance &	ORG
asfbr-505	282	1	4	CARDINAL
asfbr-505	282	2	1	CARDINAL
asfbr-505	282	3	2020	DATE
asfbr-505	282	4	10	CARDINAL
asfbr-505	282	5	hannan-quinn criter	GPE
asfbr-505	283	1	4.416913	CARDINAL
asfbr-505	283	2	1.870285	CARDINAL
asfbr-505	283	3	durbin-watson	ORG
asfbr-505	283	4	1.662720	CARDINAL
asfbr-505	283	5	0.087183	CARDINAL
asfbr-505	283	6	9.0	CARDINAL
asfbr-505	283	7	8 percent	PERCENT
asfbr-505	283	8	23	CARDINAL
asfbr-505	285	1	durbin watson	ORG
asfbr-505	288	1	3	CARDINAL
asfbr-505	290	1	0.6913	CARDINAL
asfbr-505	290	2	12.36263	CARDINAL
asfbr-505	290	3	2.094911 5.901265 0.0000	QUANTITY
asfbr-505	290	4	0.789574	CARDINAL
asfbr-505	290	5	14.93914	CARDINAL
asfbr-505	290	6	0.504834 s.d.	ORG
asfbr-505	290	7	2.146708	CARDINAL
asfbr-505	290	8	2.066219	CARDINAL
asfbr-505	290	9	4.411093	CARDINAL
asfbr-505	290	10	819.6977	CARDINAL
asfbr-505	290	11	4.857006	CARDINAL
asfbr-505	290	12	hannan-quinn criter	PERSON
asfbr-505	291	1	4.591145	CARDINAL
asfbr-505	291	2	1.624076 durbin-watson	PERSON
asfbr-505	291	3	1.905250	CARDINAL
asfbr-505	291	4	0.000169	CARDINAL
asfbr-505	291	5	9.0	CARDINAL
asfbr-505	291	6	78 percent	PERCENT
asfbr-505	291	7	23	CARDINAL
asfbr-505	293	1	durbin watson	ORG
asfbr-505	296	1	4	CARDINAL
asfbr-505	297	1	0.029011	CARDINAL
asfbr-505	297	2	0.068658	CARDINAL
asfbr-505	297	3	0.4193	CARDINAL
asfbr-505	297	4	10.52168	CARDINAL
asfbr-505	298	1	1.866897 5.635922 0.0000	MONEY
asfbr-505	298	2	specification s.d.	ORG
asfbr-505	298	3	0.472147 0.0496	NORP
asfbr-505	298	4	0.9504	MONEY
asfbr-505	298	5	12.18603	CARDINAL
asfbr-505	298	6	0.315038 s.d	MONEY
asfbr-505	299	1	2.096432	CARDINAL
asfbr-505	299	2	2.072931	CARDINAL
asfbr-505	299	3	919.5673	CARDINAL
asfbr-505	299	4	1.559801	CARDINAL
asfbr-505	299	5	durbin-watson	ORG
asfbr-505	299	6	1.726119	CARDINAL
asfbr-505	300	1	asian finance &	ORG
asfbr-505	301	1	4	CARDINAL
asfbr-505	301	2	1	CARDINAL
asfbr-505	301	3	2020	DATE
asfbr-505	301	4	11	CARDINAL
asfbr-505	301	5	0.040262	CARDINAL
asfbr-505	301	6	0.448637	CARDINAL
asfbr-505	301	7	14.93914	CARDINAL
asfbr-505	301	8	964.5282	CARDINAL
asfbr-505	301	9	durbin-watson	ORG
asfbr-505	301	10	1.658316	CARDINAL
asfbr-505	301	11	9.0	CARDINAL
asfbr-505	301	12	44 percent	PERCENT
asfbr-505	301	13	23	CARDINAL
asfbr-505	303	1	durbin watson	ORG
asfbr-505	305	1	5	CARDINAL
asfbr-505	308	1	0.022684	CARDINAL
asfbr-505	308	2	0.4067	MONEY
asfbr-505	308	3	9.0	CARDINAL
asfbr-505	309	1	6	CARDINAL
asfbr-505	309	2	obs f-statistic	ORG
asfbr-505	310	1	granger	PERSON
asfbr-505	310	2	168	CARDINAL
asfbr-505	310	3	granger	PERSON
asfbr-505	310	4	2.59882 0.0774	CARDINAL
asfbr-505	310	5	granger	PERSON
asfbr-505	310	6	170	CARDINAL
asfbr-505	310	7	granger	PERSON
asfbr-505	310	8	granger	PERSON
asfbr-505	310	9	170	CARDINAL
asfbr-505	310	10	granger	PERSON
asfbr-505	310	11	0.7757	MONEY
asfbr-505	310	12	9.0	CARDINAL
asfbr-505	311	1	7	CARDINAL
asfbr-505	311	2	mv der ato	PERSON
asfbr-505	314	1	0.9924	CARDINAL
asfbr-505	314	2	0.9893	CARDINAL
asfbr-505	314	3	4.640154	CARDINAL
asfbr-505	314	4	1.0000	MONEY
asfbr-505	314	5	0.0007	CARDINAL
asfbr-505	314	6	0.0012	CARDINAL
asfbr-505	316	1	6.156503	CARDINAL
asfbr-505	316	2	1.0000	MONEY
asfbr-505	316	3	0.0000	CARDINAL
asfbr-505	316	4	9.0	CARDINAL
asfbr-505	317	1	asian finance &	ORG
asfbr-505	318	1	4	CARDINAL
asfbr-505	318	2	1	CARDINAL
asfbr-505	318	3	2020 12	DATE
asfbr-505	318	4	less than 0.05	CARDINAL
asfbr-505	320	1	8	CARDINAL
asfbr-505	322	1	levin	GPE
asfbr-505	322	2	lin & chu	ORG
asfbr-505	323	1	0.0000 23	MONEY
asfbr-505	324	1	0.0008 23	CARDINAL
asfbr-505	324	2	170	CARDINAL
asfbr-505	324	3	adf fisher chi-square	PERSON
asfbr-505	324	4	170	CARDINAL
asfbr-505	324	5	fisher chi-square	PERSON
asfbr-505	324	6	197	CARDINAL
asfbr-505	324	7	lin & chu	ORG
asfbr-505	325	1	0.0000 23	CARDINAL
asfbr-505	325	2	0.0000 23	CARDINAL
asfbr-505	325	3	159	CARDINAL
asfbr-505	325	4	adf fisher chi-square	PERSON
asfbr-505	325	5	fisher chi-square	PERSON
asfbr-505	325	6	182	CARDINAL
asfbr-505	325	7	bvps levin	PERSON
asfbr-505	325	8	lin & chu	ORG
asfbr-505	326	1	0.0000 23	CARDINAL
asfbr-505	327	1	0.0011 23	CARDINAL
asfbr-505	327	2	184	CARDINAL
asfbr-505	327	3	adf fisher chi-square	PERSON
asfbr-505	327	4	83.0036	CARDINAL
asfbr-505	327	5	184	CARDINAL
asfbr-505	327	6	fisher chi-square	PERSON
asfbr-505	327	7	ato levin	PERSON
asfbr-505	327	8	lin & chu	ORG
asfbr-505	327	9	0.0000 23	PERCENT
asfbr-505	328	1	0.0004 23	CARDINAL
asfbr-505	328	2	184	CARDINAL
asfbr-505	328	3	adf fisher chi-square 88.9042	PERSON
asfbr-505	328	4	184	CARDINAL
asfbr-505	328	5	fisher chi-square	PERSON
asfbr-505	328	6	9.0	CARDINAL
asfbr-505	329	1	first	ORDINAL
asfbr-505	329	2	first	ORDINAL
asfbr-505	329	3	one	CARDINAL
asfbr-505	330	1	1(1	CARDINAL
asfbr-505	334	1	5 percent	PERCENT
asfbr-505	335	1	2.00	MONEY
asfbr-505	335	2	austin laz	ORG
asfbr-505	335	3	0.064919	MONEY
asfbr-505	335	4	0.013	CARDINAL
asfbr-505	335	5	2.090620	ORG
asfbr-505	335	6	berger	PERSON
asfbr-505	335	7	nigeria	GPE
asfbr-505	335	8	0.300930 0.049049	MONEY
asfbr-505	336	1	0.968705 0.574934 6.00	CARDINAL
asfbr-505	336	2	plc	ORG
asfbr-505	336	3	0.455981 0.210542	MONEY
asfbr-505	336	4	0.260	CARDINAL
asfbr-505	336	5	9	CARDINAL
asfbr-505	336	6	dn tyre & rubber plc	ORG
asfbr-505	336	7	1.806874	CARDINAL
asfbr-505	336	8	1.806874	MONEY
asfbr-505	336	9	evans medical plc	ORG
asfbr-505	338	1	asian finance &	ORG
asfbr-505	339	1	4	CARDINAL
asfbr-505	339	2	1	CARDINAL
asfbr-505	340	1	2020	DATE
asfbr-505	340	2	13	CARDINAL
asfbr-505	340	3	nigeria plc	ORG
asfbr-505	340	4	0.295691 0.223230	MONEY
asfbr-505	340	5	nig plc	ORG
asfbr-505	340	6	0.232916 0.216321	MONEY
asfbr-505	340	7	4.00	MONEY
asfbr-505	340	8	glaxo	ORG
asfbr-505	341	1	honeywell	ORG
asfbr-505	341	2	flour mill plc	PRODUCT
asfbr-505	341	3	0.480678	CARDINAL
asfbr-505	341	4	9	CARDINAL
asfbr-505	341	5	lafarge africa plc	ORG
asfbr-505	341	6	nestle nigeria plc	ORG
asfbr-505	341	7	0.054	CARDINAL
asfbr-505	341	8	1.171200	MONEY
asfbr-505	345	1	0.259262 0.251736	MONEY
asfbr-505	345	2	9.0	CARDINAL
asfbr-505	345	3	2	CARDINAL
asfbr-505	346	1	philip-peron	ORG
asfbr-505	349	1	3	CARDINAL
asfbr-505	349	2	1	CARDINAL
asfbr-505	349	3	2 & 3	ORG
asfbr-505	349	4	4.1	CARDINAL
asfbr-505	351	1	0.3 percent	PERCENT
asfbr-505	353	1	1998	DATE
asfbr-505	353	2	eriki	ORG
asfbr-505	353	3	2014	DATE
asfbr-505	353	4	2014	DATE
asfbr-505	356	1	7 percent	PERCENT
asfbr-505	358	1	1998	DATE
asfbr-505	358	2	eriki	ORG
asfbr-505	358	3	2014	DATE
asfbr-505	358	4	2014	DATE
asfbr-505	361	1	9 percent	PERCENT
asfbr-505	363	1	1998	DATE
asfbr-505	363	2	eriki	ORG
asfbr-505	363	3	2014	DATE
asfbr-505	363	4	2014	DATE
asfbr-505	364	1	5	CARDINAL
asfbr-505	366	1	asian finance &	ORG
asfbr-505	367	1	4	CARDINAL
asfbr-505	367	2	1	CARDINAL
asfbr-505	367	3	2020	DATE
asfbr-505	367	4	14	CARDINAL
asfbr-505	368	1	nigeria	GPE
asfbr-505	369	1	78 percent	PERCENT
asfbr-505	373	1	nigeria	GPE
asfbr-505	374	1	6	CARDINAL
asfbr-505	376	1	nigeria	GPE
asfbr-505	376	2	nigeria	GPE
asfbr-505	379	1	adaramola	GPE
asfbr-505	379	2	a. o.	PERSON
asfbr-505	379	3	2014	DATE
asfbr-505	380	1	nigeria	GPE
asfbr-505	381	1	global journal	ORG
asfbr-505	381	2	1	CARDINAL
asfbr-505	381	3	1	CARDINAL
asfbr-505	381	4	22	CARDINAL
asfbr-505	382	1	adaramola, a. o., & oyerinde	ORG
asfbr-505	382	2	a. a.	PERSON
asfbr-505	382	3	2014	DATE
asfbr-505	383	1	nigeria	GPE
asfbr-505	384	1	global journal	ORG
asfbr-505	384	2	1(1	CARDINAL
asfbr-505	384	3	22 -30	QUANTITY
asfbr-505	385	1	adebimpe	GPE
asfbr-505	385	2	o. u., & ekwere	ORG
asfbr-505	385	3	r. e.	PERSON
asfbr-505	385	4	2015	CARDINAL
asfbr-505	386	1	nigerian	NORP
asfbr-505	387	1	international journal of finance	ORG
asfbr-505	387	2	4(1	CARDINAL
asfbr-505	387	3	1	CARDINAL
asfbr-505	387	4	f. n.	PERSON
asfbr-505	387	5	2010	DATE
asfbr-505	388	1	jordanian	NORP
asfbr-505	389	1	international journal of business and management	ORG
asfbr-505	389	2	137	CARDINAL
asfbr-505	390	1	american accounting association	ORG
asfbr-505	392	1	american accounting association	ORG
asfbr-505	393	1	amihud	PERSON
asfbr-505	393	2	y. & mendelson	ORG
asfbr-505	393	3	1986	DATE
asfbr-505	395	1	journal of financial economics	ORG
asfbr-505	395	2	223	CARDINAL
asfbr-505	396	1	babalola	ORG
asfbr-505	397	1	a. y.	PERSON
asfbr-505	397	2	2012	DATE
asfbr-505	398	1	nigeria	GPE
asfbr-505	399	1	research journal	ORG
asfbr-505	399	2	1(2	CARDINAL
asfbr-505	399	3	105	CARDINAL
asfbr-505	400	1	r. (	GPE
asfbr-505	400	2	2001	DATE
asfbr-505	402	1	w. h.	PERSON
asfbr-505	402	2	1968	DATE
asfbr-505	404	1	journal of accounting research	ORG
asfbr-505	404	2	179	CARDINAL
asfbr-505	405	1	w. h.	PERSON
asfbr-505	405	2	1968	DATE
asfbr-505	405	3	annual	DATE
asfbr-505	406	1	journal of accounting research	ORG
asfbr-505	406	2	67	CARDINAL
asfbr-505	407	1	bernard	PERSON
asfbr-505	407	2	l. & skinner	ORG
asfbr-505	407	3	d. j.	PERSON
asfbr-505	407	4	1996	DATE
asfbr-505	409	1	22	CARDINAL
asfbr-505	409	2	1/3	CARDINAL
asfbr-505	409	3	313	CARDINAL
asfbr-505	412	1	university of ghent	ORG
asfbr-505	412	2	belgium	GPE
asfbr-505	413	1	b.	PERSON
asfbr-505	413	2	2000	DATE
asfbr-505	414	1	john m	PERSON
asfbr-505	414	2	olin	PERSON
asfbr-505	414	3	stanford	ORG
asfbr-505	416	1	2	CARDINAL
asfbr-505	416	2	1),90-117	CARDINAL
asfbr-505	417	1	collins	GPE
asfbr-505	417	2	d. & johnson	ORG
asfbr-505	417	3	w.	PERSON
asfbr-505	417	4	1997	DATE
asfbr-505	419	1	72	DATE
asfbr-505	419	2	351–383	CARDINAL
asfbr-505	420	1	choi	ORG
asfbr-505	420	2	f. d. s. 1973	PERSON
asfbr-505	421	1	european	NORP
asfbr-505	422	1	journal of accounting research	ORG
asfbr-505	422	2	autumn	DATE
asfbr-505	422	3	159	CARDINAL
asfbr-505	423	1	christian	NORP
asfbr-505	425	1	30	CARDINAL
asfbr-505	425	2	11	CARDINAL
asfbr-505	425	3	16-29	DATE
asfbr-505	427	1	https://www.sciencedirect.com/science/journal/0304405x https://www.sciencedirect.com/science/journal/0304405x	PERSON
asfbr-505	428	1	asian finance &	ORG
asfbr-505	429	1	4	CARDINAL
asfbr-505	429	2	1	CARDINAL
asfbr-505	429	3	2020	DATE
asfbr-505	429	4	15	CARDINAL
asfbr-505	429	5	deegan	ORG
asfbr-505	430	1	2006).introduction	CARDINAL
asfbr-505	431	1	new york	GPE
asfbr-505	431	2	mcgraw-hill	ORG
asfbr-505	432	1	deegan	PERSON
asfbr-505	432	2	2002	DATE
asfbr-505	434	1	15(3):282	CARDINAL
asfbr-505	435	1	diamond d. w.	PERSON
asfbr-505	435	2	r. e.	PERSON
asfbr-505	435	3	1987	DATE
asfbr-505	436	1	journal of financial economics	ORG
asfbr-505	436	2	18	CARDINAL
asfbr-505	436	3	272	CARDINAL
asfbr-505	436	4	d., & verrecchia	ORG
asfbr-505	436	5	r.	NORP
asfbr-505	436	6	1991	DATE
asfbr-505	438	1	the journal of finance	ORG
asfbr-505	438	2	1325	CARDINAL
asfbr-505	438	3	1355	CARDINAL
asfbr-505	438	4	p.q.	GPE
asfbr-505	438	5	e.	PERSON
asfbr-505	438	6	ghana	GPE
asfbr-505	438	7	ghana stock exchange	ORG
asfbr-505	439	1	4(17	CARDINAL
asfbr-505	439	2	166	CARDINAL
asfbr-505	439	3	fasb	ORG
asfbr-505	440	1	1998	DATE
asfbr-505	442	1	1	CARDINAL
asfbr-505	443	1	8	CARDINAL
asfbr-505	443	2	2-3	DATE
asfbr-505	443	3	221	CARDINAL
asfbr-505	443	4	243	CARDINAL
asfbr-505	444	1	freedman	ORG
asfbr-505	444	2	j.	PERSON
asfbr-505	444	3	2015).what	CARDINAL
asfbr-505	446	1	germon, h., & meek	ORG
asfbr-505	446	2	g.k.	GPE
asfbr-505	446	3	2001	DATE
asfbr-505	448	1	mcgraw hill:	ORG
asfbr-505	448	2	singapore	GPE
asfbr-505	449	1	glezakos	PERSON
asfbr-505	449	2	j., & kafouros	ORG
asfbr-505	449	3	2012	DATE
asfbr-505	450	1	the athens stock exchange	ORG
asfbr-505	451	1	international journal of economics	ORG
asfbr-505	451	2	4(2	CARDINAL
asfbr-505	451	3	goddy	PERSON
asfbr-505	453	1	this day	DATE
asfbr-505	454	1	gujarati	ORG
asfbr-505	454	2	n. d. & dawn	ORG
asfbr-505	454	3	c. p.	PERSON
asfbr-505	454	4	2009	DATE
asfbr-505	456	1	mcgraw-hill/irwin	ORG
asfbr-505	456	2	new york	GPE
asfbr-505	457	1	fifth	ORDINAL
asfbr-505	458	1	gupta	GPE
asfbr-505	458	2	s.c.	GPE
asfbr-505	458	3	2011	DATE
asfbr-505	460	1	new delhi	GPE
asfbr-505	460	2	himalayo publishing house pvt ltd	ORG
asfbr-505	460	3	healy	PERSON
asfbr-505	460	4	j.r.	GPE
asfbr-505	460	5	2005	DATE
asfbr-505	461	1	u.s.	GPE
asfbr-505	462	1	harvard business school harvard university	ORG
asfbr-505	464	1	healy	PERSON
asfbr-505	464	2	k.g.	GPE
asfbr-505	464	3	2001	DATE
asfbr-505	466	1	journal of accounting and economics	ORG
asfbr-505	467	1	405–440	CARDINAL
asfbr-505	468	1	healy	PERSON
asfbr-505	468	2	j.m.	GPE
asfbr-505	468	3	1999	DATE
asfbr-505	470	1	13	CARDINAL
asfbr-505	470	2	365	CARDINAL
asfbr-505	471	1	hendriksen	ORG
asfbr-505	471	2	e.	PERSON
asfbr-505	471	3	1970	DATE
asfbr-505	473	1	illinois	GPE
asfbr-505	473	2	richard d. irwin	PERSON
asfbr-505	474	1	kabajeh	PERSON
asfbr-505	474	2	nu’aimat &	ORG
asfbr-505	475	1	2012	DATE
asfbr-505	476	1	jordanian	NORP
asfbr-505	477	1	international journal of humanities	ORG
asfbr-505	477	2	2(11	CARDINAL
asfbr-505	477	3	115	CARDINAL
asfbr-505	477	4	120	CARDINAL
asfbr-505	478	1	r. d.	PERSON
asfbr-505	478	2	j. c.	PERSON
asfbr-505	478	3	1998).accounting	CARDINAL
asfbr-505	479	1	the international journal of accounting	ORG
asfbr-505	479	2	33	CARDINAL
asfbr-505	479	3	529	CARDINAL
asfbr-505	479	4	567	CARDINAL
asfbr-505	479	5	kiremu	ORG
asfbr-505	479	6	m. k.g.	PERSON
asfbr-505	479	7	galo	PERSON
asfbr-505	479	8	n.	GPE
asfbr-505	479	9	wagala	GPE
asfbr-505	479	10	a., &mutegi	ORG
asfbr-505	479	11	j. k.	PERSON
asfbr-505	479	12	annual	DATE
asfbr-505	479	13	the nairobi securities exchange	ORG
asfbr-505	480	1	international journal of business	ORG
asfbr-505	480	2	3(2	CARDINAL
asfbr-505	480	3	100 -111	QUANTITY
asfbr-505	480	4	lang	PERSON
asfbr-505	480	5	m.	PERSON
asfbr-505	480	6	lundholm	PERSON
asfbr-505	480	7	1993	DATE
asfbr-505	481	1	journal of accounting research	ORG
asfbr-505	481	2	246	CARDINAL
asfbr-505	482	1	c.k.	GPE
asfbr-505	482	2	1994	DATE
asfbr-505	485	1	new york	GPE
asfbr-505	486	1	mahmoudi	NORP
asfbr-505	486	2	s., & salari	ORG
asfbr-505	486	3	m. (	PERSON
asfbr-505	486	4	2011	DATE
asfbr-505	488	1	international research journal	ORG
asfbr-505	488	2	70	DATE
asfbr-505	488	3	145	CARDINAL
asfbr-505	489	1	s., & salari	ORG
asfbr-505	489	2	m.	PERSON
asfbr-505	489	3	2014	DATE
asfbr-505	491	1	international research journal	ORG
asfbr-505	491	2	70	DATE
asfbr-505	492	1	c. o., & ikhatua	PERSON
asfbr-505	492	2	o. j. (	PERSON
asfbr-505	492	3	2013	DATE
asfbr-505	493	1	nigerian	NORP
asfbr-505	494	1	2	CARDINAL
asfbr-505	495	1	oecd	ORG
asfbr-505	496	1	2002	DATE
asfbr-505	498	1	oecd	ORG
asfbr-505	498	2	paris	GPE
asfbr-505	499	1	l. s.	PERSON
asfbr-505	499	2	2014	DATE
asfbr-505	500	1	nigeria	GPE
asfbr-505	502	1	olawale	PERSON
asfbr-505	502	2	s. a. &	ORG
asfbr-505	502	3	k. l.	PERSON
asfbr-505	502	4	2015	CARDINAL
asfbr-505	504	1	arabian	NORP
asfbr-505	504	2	5(3	CARDINAL
asfbr-505	504	3	38	CARDINAL
asfbr-505	505	1	a. a.	PERSON
asfbr-505	505	2	o. a.	PERSON
asfbr-505	505	3	2014	DATE
asfbr-505	506	1	nigeria	GPE
asfbr-505	507	1	global journal	ORG
asfbr-505	507	2	1	CARDINAL
asfbr-505	507	3	22	CARDINAL
asfbr-505	507	4	-39	PRODUCT
asfbr-505	508	1	omoye	PERSON
asfbr-505	508	2	a. s. & eriki	ORG
asfbr-505	508	3	2014	DATE
asfbr-505	509	1	nigerian	NORP
asfbr-505	510	1	mediterranean journal	ORG
asfbr-505	510	2	social sciences	ORG
asfbr-505	510	3	5	CARDINAL
asfbr-505	510	4	23	CARDINAL
asfbr-505	510	5	553	CARDINAL
asfbr-505	510	6	564	CARDINAL
asfbr-505	511	1	oshodin	ORG
asfbr-505	511	2	e., &mgbame	ORG
asfbr-505	511	3	c. o.	PERSON
asfbr-505	511	4	2014	DATE
asfbr-505	513	1	42	CARDINAL
asfbr-505	515	1	asian finance &	ORG
asfbr-505	516	1	4	CARDINAL
asfbr-505	516	2	1	CARDINAL
asfbr-505	516	3	2020	DATE
asfbr-505	517	1	16 oyerinde	QUANTITY
asfbr-505	517	2	d. t.	PERSON
asfbr-505	517	3	2009).value	CARDINAL
asfbr-505	517	4	nigeria	GPE
asfbr-505	518	1	10th	ORDINAL
asfbr-505	519	1	international academy of african business and	ORG
asfbr-505	519	2	iaabd),uganda. oyerinde	PERSON
asfbr-505	519	3	d. t.	PERSON
asfbr-505	519	4	2011	DATE
asfbr-505	520	1	nigerian	NORP
asfbr-505	520	2	covenant university	ORG
asfbr-505	520	3	ota	ORG
asfbr-505	520	4	nigeria	GPE
asfbr-505	521	1	oyerinde	PERSON
asfbr-505	521	2	d. t.	PERSON
asfbr-505	521	3	2011).valuerelevance	CARDINAL
asfbr-505	521	4	nigerian	NORP
asfbr-505	522	1	ph.d	NORP
asfbr-505	522	2	covenant university	ORG
asfbr-505	522	3	ota	ORG
asfbr-505	522	4	nigeria	GPE
asfbr-505	523	1	oyerinde	PERSON
asfbr-505	523	2	d. t.	PERSON
asfbr-505	523	3	nigerian	NORP
asfbr-505	524	1	phd	PERSON
asfbr-505	524	2	covenant university	ORG
asfbr-505	524	3	ota	ORG
asfbr-505	524	4	nigeria	GPE
asfbr-505	525	1	s.	PERSON
asfbr-505	525	2	2014	DATE
asfbr-505	527	1	european	NORP
asfbr-505	527	2	71	CARDINAL
asfbr-505	527	3	3	CARDINAL
asfbr-505	527	4	pandey	PERSON
asfbr-505	527	5	i. m.	PERSON
asfbr-505	527	6	2005	DATE
asfbr-505	529	1	10th	ORDINAL
asfbr-505	529	2	new delhi	GPE
asfbr-505	529	3	vikas publishing house pvt ltd	ORG
asfbr-505	530	1	perera	GPE
asfbr-505	530	2	r.a.a.s. & thrikawala	GPE
asfbr-505	530	3	s.s.	PERSON
asfbr-505	530	4	2010	DATE
asfbr-505	532	1	1st	ORDINAL
asfbr-505	532	2	university of kelaniya	ORG
asfbr-505	533	1	piot	PERSON
asfbr-505	533	2	c. & janin	ORG
asfbr-505	533	3	r.	GPE
asfbr-505	533	4	2007	DATE
asfbr-505	534	1	france	GPE
asfbr-505	535	1	european	NORP
asfbr-505	535	2	16(2	CARDINAL
asfbr-505	535	3	429	CARDINAL
asfbr-505	536	1	quintus	ORG
asfbr-505	537	1	30	CARDINAL
asfbr-505	538	1	shehzad	PERSON
asfbr-505	538	2	k., & ismail, a.	ORG
asfbr-505	538	3	2014	DATE
asfbr-505	539	1	karachi stock exchange	ORG
asfbr-505	540	1	3(1	CARDINAL
asfbr-505	540	2	40-48	CARDINAL
asfbr-505	540	3	2014	DATE
asfbr-505	540	4	a. & vishny	ORG
asfbr-505	540	5	r.w.	GPE
asfbr-505	540	6	1997	DATE
asfbr-505	542	1	lii	ORG
asfbr-505	542	2	2	CARDINAL
asfbr-505	542	3	737–783	CARDINAL
asfbr-505	543	1	stulz	ORG
asfbr-505	543	2	r.m.	GPE
asfbr-505	543	3	2005	DATE
asfbr-505	545	1	nber	GPE
asfbr-505	545	2	11070	DATE
asfbr-505	545	3	national bureau of economic research, inc.	ORG
asfbr-505	545	4	tsalavoutas	ORG
asfbr-505	545	5	i.	PERSON
asfbr-505	545	6	andre	PERSON
asfbr-505	545	7	l.	PERSON
asfbr-505	545	8	2012	DATE
asfbr-505	546	1	greece	GPE
asfbr-505	547	1	44	DATE
asfbr-505	547	2	262	CARDINAL
asfbr-505	548	1	uthman	PERSON
asfbr-505	548	2	a. b.	PERSON
asfbr-505	548	3	z.	PERSON
asfbr-505	548	4	2014	DATE
asfbr-505	549	1	nigeria	GPE
asfbr-505	550	1	journal of accounting and management	ORG
asfbr-505	550	2	4(1	CARDINAL
asfbr-505	550	3	43	CARDINAL
asfbr-505	551	1	2012	DATE
asfbr-505	552	1	nigeria	GPE
asfbr-505	553	1	8	CARDINAL
asfbr-505	553	2	6	CARDINAL
asfbr-505	553	3	56	CARDINAL
asfbr-505	554	1	vijitha	PERSON
asfbr-505	554	2	2014	DATE
asfbr-505	555	1	sri lanka.merit	ORG
asfbr-505	555	2	2(1	CARDINAL
asfbr-505	555	3	001	CARDINAL
asfbr-505	556	1	wang	PERSON
asfbr-505	556	2	j., fu	PERSON
asfbr-505	556	3	2013	DATE
asfbr-505	557	1	60	CARDINAL
asfbr-505	557	2	shanghai stock exchange	ORG
asfbr-505	558	1	journal of business & management	ORG
asfbr-505	558	2	2(2	CARDINAL
asfbr-505	558	3	11	CARDINAL
asfbr-505	559	1	watts	GPE
asfbr-505	559	2	r.l. & zimmerman	ORG
asfbr-505	559	3	j.l.	GPE
asfbr-505	559	4	1986	DATE
asfbr-505	561	1	englewood cliffs	GPE
asfbr-505	561	2	n.j	GPE
asfbr-505	562	1	prenticehall copyrights	PERSON
asfbr-505	562	2	first	ORDINAL