id	sid	eid	entity	type
asfbr-8	1	1	asian finance &	ORG
asfbr-8	2	1	2	CARDINAL
asfbr-8	2	2	1	CARDINAL
asfbr-8	2	3	2018	DATE
asfbr-8	2	4	2576-1161	CARDINAL
asfbr-8	2	5	e-issn 2576-1188	ORG
asfbr-8	2	6	islamic banking & finance	ORG
asfbr-8	2	7	18	CARDINAL
asfbr-8	2	8	nigeria davies	ORG
asfbr-8	2	9	stanley diepiriye 1 & lucky	ORG
asfbr-8	2	10	1 1	CARDINAL
asfbr-8	2	11	ken saro-wiwa polytechnic	PERSON
asfbr-8	2	12	nigeria 2 department	ORG
asfbr-8	2	13	rivers state university	ORG
asfbr-8	2	14	nkpolu	GPE
asfbr-8	2	15	harcourt	GPE
asfbr-8	2	16	nigeria	GPE
asfbr-8	4	1	stanley diepiriye	PERSON
asfbr-8	4	2	ken saro-wiwa polytechnic	PERSON
asfbr-8	4	3	nigeria	GPE
asfbr-8	4	4	january 19, 2018	DATE
asfbr-8	4	5	january 22, 2018	DATE
asfbr-8	4	6	january 27, 2018	DATE
asfbr-8	4	7	nigeria	GPE
asfbr-8	5	1	nigeria	GPE
asfbr-8	6	1	five	CARDINAL
asfbr-8	6	2	five	CARDINAL
asfbr-8	6	3	nigerian	NORP
asfbr-8	9	1	hausman	PERSON
asfbr-8	14	1	1	CARDINAL
asfbr-8	18	1	the 1920s	DATE
asfbr-8	19	1	zhou	PERSON
asfbr-8	19	2	2010	DATE
asfbr-8	20	1	international accounting standard board	ORG
asfbr-8	22	1	alexander et al	PERSON
asfbr-8	23	1	2007	DATE
asfbr-8	23	2	the beginning of 1990s	DATE
asfbr-8	23	3	1998	DATE
asfbr-8	25	1	ross	PERSON
asfbr-8	25	2	2004	DATE
asfbr-8	26	1	2	CARDINAL
asfbr-8	28	1	asian finance &	ORG
asfbr-8	29	1	2	CARDINAL
asfbr-8	29	2	1	CARDINAL
asfbr-8	29	3	2018 19	DATE
asfbr-8	34	1	2006	DATE
asfbr-8	35	1	duncan	PERSON
asfbr-8	35	2	2001	DATE
asfbr-8	37	1	baker	PERSON
asfbr-8	37	2	collins	PERSON
asfbr-8	37	3	reitenga	GPE
asfbr-8	37	4	2009	DATE
asfbr-8	43	1	saks	ORG
asfbr-8	43	2	2010	DATE
asfbr-8	44	1	nigeria	GPE
asfbr-8	45	1	three	CARDINAL
asfbr-8	46	1	four	CARDINAL
asfbr-8	46	2	fifth	ORDINAL
asfbr-8	47	1	2	CARDINAL
asfbr-8	48	1	ifrs 2	LAW
asfbr-8	50	1	alexander et al	PERSON
asfbr-8	51	1	2008	DATE
asfbr-8	61	1	ifrs 2	LAW
asfbr-8	61	2	asian finance &	ORG
asfbr-8	62	1	2	CARDINAL
asfbr-8	62	2	1	CARDINAL
asfbr-8	62	3	2018 20	DATE
asfbr-8	64	1	the beginning of the year	DATE
asfbr-8	64	2	the end of the year	DATE
asfbr-8	65	1	annual	DATE
asfbr-8	67	1	deegan	PERSON
asfbr-8	67	2	2006	DATE
asfbr-8	69	1	jensen	PERSON
asfbr-8	69	2	1976	DATE
asfbr-8	72	1	deegan	ORG
asfbr-8	72	2	2006	DATE
asfbr-8	74	1	jensen	PERSON
asfbr-8	74	2	1976	DATE
asfbr-8	74	3	jensen	PERSON
asfbr-8	74	4	murphy	PERSON
asfbr-8	74	5	1990	DATE
asfbr-8	82	1	deegan &	ORG
asfbr-8	82	2	2006	DATE
asfbr-8	88	1	2010	DATE
asfbr-8	88	2	one	CARDINAL
asfbr-8	93	1	alexander et al	PERSON
asfbr-8	94	1	2007	DATE
asfbr-8	94	2	peng	PERSON
asfbr-8	94	3	röell	PERSON
asfbr-8	94	4	2008	DATE
asfbr-8	94	5	blasi et al	PERSON
asfbr-8	95	1	1996	DATE
asfbr-8	95	2	cheng	PERSON
asfbr-8	95	3	warfield	PERSON
asfbr-8	95	4	2004	DATE
asfbr-8	95	5	guay (	ORG
asfbr-8	95	6	2001	DATE
asfbr-8	95	7	1997	DATE
asfbr-8	97	1	blasi et al	PERSON
asfbr-8	97	2	1996	DATE
asfbr-8	100	1	asian finance &	ORG
asfbr-8	101	1	2	CARDINAL
asfbr-8	101	2	1	CARDINAL
asfbr-8	101	3	2018 21	DATE
asfbr-8	102	1	1776	DATE
asfbr-8	102	2	berle & means	ORG
asfbr-8	102	3	1932	DATE
asfbr-8	102	4	two	CARDINAL
asfbr-8	103	1	first	ORDINAL
asfbr-8	104	1	jensen & meckling	ORG
asfbr-8	104	2	1976	DATE
asfbr-8	104	3	100%	PERCENT
asfbr-8	110	1	demsetz	PERSON
asfbr-8	110	2	1985	DATE
asfbr-8	114	1	two	CARDINAL
asfbr-8	114	2	demsetz & lehn 1985	ORG
asfbr-8	114	3	himmelberg et al	PERSON
asfbr-8	114	4	1999	DATE
asfbr-8	116	1	first	ORDINAL
asfbr-8	116	2	jensen 1986	PERSON
asfbr-8	118	1	fenn & liang	ORG
asfbr-8	118	2	2001	DATE
asfbr-8	119	1	second	ORDINAL
asfbr-8	123	1	core & guay 1999	ORG
asfbr-8	125	1	nigeria	GPE
asfbr-8	126	1	saks	ORG
asfbr-8	126	2	2010	DATE
asfbr-8	126	3	1936 to 2005	DATE
asfbr-8	127	1	1998	DATE
asfbr-8	127	2	two	CARDINAL
asfbr-8	127	3	jensen	PERSON
asfbr-8	127	4	murphy	PERSON
asfbr-8	127	5	the 1980s and 1990s	DATE
asfbr-8	128	1	nagar et al	PERSON
asfbr-8	129	1	2003	DATE
asfbr-8	132	1	zhou	PERSON
asfbr-8	132	2	2001	DATE
asfbr-8	133	1	1999	DATE
asfbr-8	134	1	asian finance &	ORG
asfbr-8	135	1	2	CARDINAL
asfbr-8	135	2	1	CARDINAL
asfbr-8	135	3	2018 22	DATE
asfbr-8	136	1	mcconnell et al	PERSON
asfbr-8	137	1	2008	DATE
asfbr-8	138	1	fahlenbach & stulz	ORG
asfbr-8	138	2	2009	DATE
asfbr-8	139	1	benson & davidson	ORG
asfbr-8	139	2	2009	DATE
asfbr-8	140	1	fenn & liang	ORG
asfbr-8	140	2	2001	DATE
asfbr-8	141	1	kahle	PERSON
asfbr-8	141	2	2002	DATE
asfbr-8	142	1	cuny et al	PERSON
asfbr-8	142	2	2009	DATE
asfbr-8	143	1	brav et al	PERSON
asfbr-8	144	1	2005	DATE
asfbr-8	146	1	2007	DATE
asfbr-8	146	2	2003	DATE
asfbr-8	146	3	38.6% to 15%	PERCENT
asfbr-8	148	1	fourth	ORDINAL
asfbr-8	149	1	2003	DATE
asfbr-8	149	2	two	CARDINAL
asfbr-8	153	1	healy & palepu	ORG
asfbr-8	153	2	2001	DATE
asfbr-8	154	1	barth	PERSON
asfbr-8	154	2	2003	DATE
asfbr-8	155	1	kasznik	PERSON
asfbr-8	155	2	2000	DATE
asfbr-8	157	1	cheng	PERSON
asfbr-8	157	2	lo	PERSON
asfbr-8	157	3	2006	DATE
asfbr-8	157	4	1999	DATE
asfbr-8	161	1	smith & stulz	ORG
asfbr-8	161	2	1985	DATE
asfbr-8	161	3	milgrom & roberts	ORG
asfbr-8	161	4	1992	DATE
asfbr-8	162	1	guay	PERSON
asfbr-8	162	2	1999	DATE
asfbr-8	164	1	coles et	PERSON
asfbr-8	164	2	vega	PERSON
asfbr-8	166	1	2009	DATE
asfbr-8	167	1	chava & purnanandam	ORG
asfbr-8	167	2	2010	DATE
asfbr-8	168	1	asian finance &	ORG
asfbr-8	169	1	2	CARDINAL
asfbr-8	169	2	1	CARDINAL
asfbr-8	169	3	2018 23	DATE
asfbr-8	169	4	rego & wilson 2012	ORG
asfbr-8	169	5	armstrong et al	PERSON
asfbr-8	169	6	2013	DATE
asfbr-8	170	1	armstrong &	ORG
asfbr-8	170	2	2012	DATE
asfbr-8	170	3	2002	DATE
asfbr-8	170	4	rogers 2002	PERSON
asfbr-8	171	1	ross	PERSON
asfbr-8	171	2	2004	DATE
asfbr-8	173	1	2006	DATE
asfbr-8	175	1	hayes et al	PERSON
asfbr-8	176	1	2012	DATE
asfbr-8	179	1	nigeria 3	DATE
asfbr-8	181	1	one	CARDINAL
asfbr-8	183	1	nigeria stock exchange factbook	ORG
asfbr-8	183	2	nigeria	GPE
asfbr-8	184	1	annual	DATE
asfbr-8	186	1	ordinary least square	QUANTITY
asfbr-8	187	1	ols	ORG
asfbr-8	187	2	2011	DATE
asfbr-8	189	1	10 3.1	DATE
asfbr-8	191	1		DATE
asfbr-8	191	2	3.1	CARDINAL
asfbr-8	191	3	3.2	CARDINAL
asfbr-8	191	4	3.2	CARDINAL
asfbr-8	191	5		ORG
asfbr-8	191	6	3.3	CARDINAL
asfbr-8	192	1	wacc	PERSON
asfbr-8	192	2	asian finance &	ORG
asfbr-8	193	1	2	CARDINAL
asfbr-8	193	2	1	CARDINAL
asfbr-8	193	3	2018 24	DATE
asfbr-8	197	1	3.4	CARDINAL
asfbr-8	197	2	ii sbp = 0	PERSON
asfbr-8	198	1	cg2 3.5	CARDINAL
asfbr-8	198	2	iii sbp = 0	PERSON
asfbr-8	200	1	3.6	CARDINAL
asfbr-8	201	1	3.7	CARDINAL
asfbr-8	204	1	3.8	CARDINAL
asfbr-8	204	2	vi sbp = 0	PERSON
asfbr-8	205	1	3.9	CARDINAL
asfbr-8	205	2	vii sbp	PERSON
asfbr-8	207	1	3.10	CARDINAL
asfbr-8	209	1	3.11	CARDINAL
asfbr-8	211	1	3.12	CARDINAL
asfbr-8	211	2	0	CARDINAL
asfbr-8	214	1	4.	CARDINAL
asfbr-8	214	2	1	CARDINAL
asfbr-8	215	1	1.587346	CARDINAL
asfbr-8	215	2	0.1514	CARDINAL
asfbr-8	215	3	17.936983	CARDINAL
asfbr-8	215	4	9.0	CARDINAL
asfbr-8	217	1	less than 0.05	CARDINAL
asfbr-8	218	1	more than 0.05	CARDINAL
asfbr-8	219	1	more than 0.05	CARDINAL
asfbr-8	223	1	wald chi square	PERSON
asfbr-8	224	1	2	CARDINAL
asfbr-8	224	2	chi-sq	PERSON
asfbr-8	224	3	chi-sq	PERSON
asfbr-8	224	4	d.f. prob	PERSON
asfbr-8	225	1	14.286114	CARDINAL
asfbr-8	225	2	asian finance &	ORG
asfbr-8	226	1	2	CARDINAL
asfbr-8	226	2	1	CARDINAL
asfbr-8	226	3	2018 25	DATE
asfbr-8	227	1	0.9921	MONEY
asfbr-8	227	2	0.094745	TIME
asfbr-8	227	3	0.0201	CARDINAL
asfbr-8	227	4	0.001599 0.003008 0.531496	MONEY
asfbr-8	227	5	0.3303	CARDINAL
asfbr-8	227	6	1.536550	CARDINAL
asfbr-8	227	7	0.799668	CARDINAL
asfbr-8	227	8	12.40824	CARDINAL
asfbr-8	227	9	0.221080	CARDINAL
asfbr-8	227	10	durbin-watson	ORG
asfbr-8	227	11	1.768800	CARDINAL
asfbr-8	227	12	0.080875	CARDINAL
asfbr-8	227	13	1.576831	CARDINAL
asfbr-8	227	14	0.148081	CARDINAL
asfbr-8	227	15	9.0 one	CARDINAL
asfbr-8	230	1	one	CARDINAL
asfbr-8	231	1	2	CARDINAL
asfbr-8	231	2	nigeria	GPE
asfbr-8	232	1	22.1%	PERCENT
asfbr-8	234	1	5%	PERCENT
asfbr-8	236	1	nigeria	GPE
asfbr-8	238	1	3	CARDINAL
asfbr-8	239	1	1.048111	CARDINAL
asfbr-8	239	2	0.2993	CARDINAL
asfbr-8	239	3	0.364802	CARDINAL
asfbr-8	239	4	0.2391	ORG
asfbr-8	239	5	0.123862 -1.280618	MONEY
asfbr-8	239	6	0.2075	CARDINAL
asfbr-8	240	1	0.4537	MONEY
asfbr-8	240	2	0.8921	CARDINAL
asfbr-8	240	3	0.107056	CARDINAL
asfbr-8	240	4	0.5211	CARDINAL
asfbr-8	240	5	1.542201	CARDINAL
asfbr-8	240	6	0.6766	CARDINAL
asfbr-8	240	7	1.259064	CARDINAL
asfbr-8	240	8	43.48345	CARDINAL
asfbr-8	240	9	15.09703	CARDINAL
asfbr-8	240	10	0.422356 durbin-watson	GPE
asfbr-8	240	11	2.225778	CARDINAL
asfbr-8	240	12	0.168756	CARDINAL
asfbr-8	240	13	1.665442	CARDINAL
asfbr-8	240	14	0.088026	CARDINAL
asfbr-8	240	15	9.0	CARDINAL
asfbr-8	240	16	asian finance &	ORG
asfbr-8	241	1	2	CARDINAL
asfbr-8	241	2	1	CARDINAL
asfbr-8	241	3	2018 26	DATE
asfbr-8	241	4	3	CARDINAL
asfbr-8	242	1	42.2%	PERCENT
asfbr-8	243	1	5%	PERCENT
asfbr-8	244	1	durbin watson	ORG
asfbr-8	244	2	less than 2.50	CARDINAL
asfbr-8	248	1	nigeria	GPE
asfbr-8	249	1	4	CARDINAL
asfbr-8	249	2	9.0	CARDINAL
asfbr-8	249	3	4	CARDINAL
asfbr-8	250	1	42.0%	PERCENT
asfbr-8	252	1	durbin watson	PERSON
asfbr-8	252	2	less than 2.50	CARDINAL
asfbr-8	255	1	5	CARDINAL
asfbr-8	256	1	0.05	CARDINAL
asfbr-8	256	2	1.194502	CARDINAL
asfbr-8	256	3	2.020	CARDINAL
asfbr-8	256	4	0.05	CARDINAL
asfbr-8	256	5	0.05	CARDINAL
asfbr-8	257	1	0.2075	MONEY
asfbr-8	257	2	0.05	CARDINAL
asfbr-8	257	3	0.756429	CARDINAL
asfbr-8	257	4	0.05	CARDINAL
asfbr-8	257	5	0.05	CARDINAL
asfbr-8	257	6	0.05	CARDINAL
asfbr-8	257	7	0.6766	MONEY
asfbr-8	257	8	0.05	CARDINAL
asfbr-8	257	9	0.05	CARDINAL
asfbr-8	257	10	9.0	CARDINAL
asfbr-8	258	1	41.101803	CARDINAL
asfbr-8	258	2	0.232160	MONEY
asfbr-8	258	3	0.006027 0.845877 0.7885	MONEY
asfbr-8	258	4	0.007224	MONEY
asfbr-8	258	5	0.013894	CARDINAL
asfbr-8	258	6	0.097781	CARDINAL
asfbr-8	258	7	0.5698	MONEY
asfbr-8	258	8	0.977813	CARDINAL
asfbr-8	258	9	1.329340 1.006914 0.3983	MONEY
asfbr-8	258	10	0.0526	MONEY
asfbr-8	258	11	0.420073 durbin-watson	PERSON
asfbr-8	258	12	2.32487	CARDINAL
asfbr-8	258	13	0.378485	CARDINAL
asfbr-8	258	14	4.645322	CARDINAL
asfbr-8	258	15	0.027845	CARDINAL
asfbr-8	258	16	asian finance &	ORG
asfbr-8	259	1	2	CARDINAL
asfbr-8	259	2	1	CARDINAL
asfbr-8	259	3	2018 27	DATE
asfbr-8	260	1	+ 2.020	CARDINAL
asfbr-8	262	1	5	CARDINAL
asfbr-8	265	1	22.1%	PERCENT
asfbr-8	267	1	42.2%	PERCENT
asfbr-8	267	2	42.0%	PERCENT
asfbr-8	270	1		CARDINAL
asfbr-8	271	1		CARDINAL
asfbr-8	273	1		CARDINAL
asfbr-8	274	1		CARDINAL
asfbr-8	275	1	alexander et al	PERSON
asfbr-8	276	1	2007	DATE
asfbr-8	278	1	3rd	ORDINAL
asfbr-8	279	1	anderson	PERSON
asfbr-8	279	2	r. c.	PERSON
asfbr-8	279	3	duru, a., & reeb	ORG
asfbr-8	279	4	d. m.	PERSON
asfbr-8	279	5	2009	DATE
asfbr-8	280	1	the united states	GPE
asfbr-8	281	1	journal of financial economics	ORG
asfbr-8	281	2	92(2	CARDINAL
asfbr-8	281	3	205–222	CARDINAL
asfbr-8	282	1	ayers	ORG
asfbr-8	282	2	b., & freeman	ORG
asfbr-8	282	3	r.	PERSON
asfbr-8	282	4	2003	DATE
asfbr-8	284	1	8(1	CARDINAL
asfbr-8	284	2	atanasova	GPE
asfbr-8	284	3	2007	DATE
asfbr-8	285	1	36(1	CARDINAL
asfbr-8	285	2	4967	DATE
asfbr-8	286	1	b. o. k.	PERSON
asfbr-8	286	2	d. b.	PERSON
asfbr-8	286	3	& lee	PERSON
asfbr-8	286	4	s. a. m.	PERSON
asfbr-8	286	5	2011	DATE
asfbr-8	288	1	28(5	CARDINAL
asfbr-8	288	2	1645–1668	CARDINAL
asfbr-8	289	1	baker	PERSON
asfbr-8	289	2	t.	GPE
asfbr-8	289	3	collins	GPE
asfbr-8	289	4	d., & reitenga	ORG
asfbr-8	289	5	2003	DATE
asfbr-8	291	1	18(4	CARDINAL
asfbr-8	291	2	557	CARDINAL
asfbr-8	292	1	baker	PERSON
asfbr-8	292	2	collins	PERSON
asfbr-8	292	3	d. l.	PERSON
asfbr-8	292	4	a. l .,(2009	PERSON
asfbr-8	294	1	249	CARDINAL
asfbr-8	295	1	barry	GPE
asfbr-8	295	2	s.	PERSON
asfbr-8	295	3	1985	DATE
asfbr-8	297	1	20	CARDINAL
asfbr-8	297	2	407–422	DATE
asfbr-8	298	1	benson	ORG
asfbr-8	298	2	b.w.	GPE
asfbr-8	298	3	& davidson	ORG
asfbr-8	298	4	w. n.	PERSON
asfbr-8	298	5	2009	DATE
asfbr-8	299	1	15(5	CARDINAL
asfbr-8	299	2	573-586	CARDINAL
asfbr-8	300	1	berle	PERSON
asfbr-8	300	2	g. c.	PERSON
asfbr-8	300	3	1932	DATE
asfbr-8	302	1	new york	GPE
asfbr-8	303	1	macmillan	ORG
asfbr-8	304	1	bettis	GPE
asfbr-8	304	2	j.c	GPE
asfbr-8	304	3	j. m., & lemmon	PERSON
asfbr-8	304	4	m. l.	PERSON
asfbr-8	304	5	2005	DATE
asfbr-8	306	1	journal of financial economics	ORG
asfbr-8	306	2	76(2	CARDINAL
asfbr-8	306	3	445	CARDINAL
asfbr-8	307	1	blasi et al	PERSON
asfbr-8	307	2	1996	DATE
asfbr-8	310	1	50(1	CARDINAL
asfbr-8	310	2	412	CARDINAL
asfbr-8	311	1	brav	ORG
asfbr-8	311	2	graham	PERSON
asfbr-8	311	3	j.r, harvey	ORG
asfbr-8	311	4	c.r .	GPE
asfbr-8	311	5	r.	NORP
asfbr-8	311	6	2005	DATE
asfbr-8	312	1	the 21st century	DATE
asfbr-8	313	1	journal of financial economics	ORG
asfbr-8	313	2	77(3	CARDINAL
asfbr-8	313	3	483-527	CARDINAL
asfbr-8	314	1	brockman	ORG
asfbr-8	314	2	martin	PERSON
asfbr-8	314	3	x.	GPE
asfbr-8	314	4	2010	DATE
asfbr-8	316	1	65(3	CARDINAL
asfbr-8	316	2	1123-1161	DATE
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