id	sid	eid	entity	type
ajeer-193	1	1	asian journal of economics	ORG
ajeer-193	1	2	2409	CARDINAL
ajeer-193	2	1	1	CARDINAL
ajeer-193	2	2	2	CARDINAL
ajeer-193	2	3	48	CARDINAL
ajeer-193	2	4	2014	DATE
ajeer-193	2	5	48	CARDINAL
ajeer-193	2	6	nwaiwu	GPE
ajeer-193	2	7	johnson nkem faculty of management science, university of port harcourt	ORG
ajeer-193	2	8	harcourt	GPE
ajeer-193	2	9	nigeria	GPE
ajeer-193	2	10	3.0	CARDINAL
ajeer-193	2	11	asian	NORP
ajeer-193	2	12	journal publishing group	ORG
ajeer-193	2	13	1	CARDINAL
ajeer-193	3	1	two	CARDINAL
ajeer-193	3	2	john	PERSON
ajeer-193	3	3	1998	DATE
ajeer-193	3	4	abdullah	PERSON
ajeer-193	3	5	2006	DATE
ajeer-193	3	6	li et al.	PERSON
ajeer-193	3	7	2006	DATE
ajeer-193	3	8	nguyen	PERSON
ajeer-193	3	9	2006	DATE
ajeer-193	4	1	2005	DATE
ajeer-193	4	2	wymeersch	ORG
ajeer-193	4	3	2006	DATE
ajeer-193	4	4	zubarira, 2006	ORG
ajeer-193	4	5	2005	DATE
ajeer-193	4	6	2006	DATE
ajeer-193	4	7	gregory	ORG
ajeer-193	4	8	simmelk	PERSON
ajeer-193	4	9	2007	DATE
ajeer-193	5	1	abarbanell et al.	ORG
ajeer-193	5	2	2003	DATE
ajeer-193	5	3	ihendinihu	PERSON
ajeer-193	5	4	2009	DATE
ajeer-193	5	5	2014	DATE
ajeer-193	7	1	enron	ORG
ajeer-193	7	2	world.com	NORP
ajeer-193	7	3	adelphia	GPE
ajeer-193	7	4	parmalat	GPE
ajeer-193	7	5	tyco	ORG
ajeer-193	7	6	aig	ORG
ajeer-193	7	7	eight	CARDINAL
ajeer-193	7	8	nigerian	NORP
ajeer-193	7	9	2009	DATE
ajeer-193	10	1	dockery	PERSON
ajeer-193	10	2	herbert	PERSON
ajeer-193	10	3	2000	DATE
ajeer-193	10	4	third	ORDINAL
ajeer-193	10	5	2002	DATE
ajeer-193	10	6	miller	ORG
ajeer-193	10	7	2004	DATE
ajeer-193	11	1	2004	DATE
ajeer-193	11	2	aaboan	GPE
ajeer-193	11	3	2006	DATE
ajeer-193	11	4	ow-yong	PERSON
ajeer-193	11	5	kooi	ORG
ajeer-193	11	6	2006	DATE
ajeer-193	11	7	2005	DATE
ajeer-193	13	1	32	CARDINAL
ajeer-193	13	2	2006-2010	DATE
ajeer-193	20	1	more years	DATE
ajeer-193	20	2	2005	DATE
ajeer-193	20	3	nigeria	GPE
ajeer-193	21	1	nigeria	GPE
ajeer-193	22	1	http://creativecommons.org/licenses/by/3.0/ asian journal of economics	ORG
ajeer-193	22	2	2014	DATE
ajeer-193	22	3	1(2	DATE
ajeer-193	22	4	48	CARDINAL
ajeer-193	22	5	moshirian	NORP
ajeer-193	22	6	2006	DATE
ajeer-193	22	7	carleton et al.	PERSON
ajeer-193	22	8	2007	DATE
ajeer-193	22	9	javed	PERSON
ajeer-193	22	10	iqbal	PERSON
ajeer-193	22	11	2007	DATE
ajeer-193	22	12	blanca et al.	PERSON
ajeer-193	22	13	2009	DATE
ajeer-193	24	1	nigeria	GPE
ajeer-193	25	1	first	ORDINAL
ajeer-193	26	1	nigeria	GPE
ajeer-193	27	1	brada	GPE
ajeer-193	27	2	1996	DATE
ajeer-193	27	3	second	ORDINAL
ajeer-193	27	4	third	ORDINAL
ajeer-193	28	1	section 2.3	LAW
ajeer-193	28	2	nigerian	NORP
ajeer-193	28	3	2009	DATE
ajeer-193	28	4	maxwell, 2011	ORG
ajeer-193	28	5	nwaiwu	PERSON
ajeer-193	28	6	dan jumbo	PERSON
ajeer-193	28	7	2014	DATE
ajeer-193	29	1	nigeria	GPE
ajeer-193	29	2	2001	DATE
ajeer-193	29	3	sanda et al.	GPE
ajeer-193	29	4	2005	DATE
ajeer-193	29	5	ogbowu	ORG
ajeer-193	29	6	2014	DATE
ajeer-193	31	1	1990	DATE
ajeer-193	31	2	nigeria	GPE
ajeer-193	33	1	nigeria	GPE
ajeer-193	34	1	section two	LAW
ajeer-193	35	1	three	CARDINAL
ajeer-193	35	2	four	CARDINAL
ajeer-193	35	3	section five	LAW
ajeer-193	36	1	2	CARDINAL
ajeer-193	36	2	2.1	CARDINAL
ajeer-193	38	1	1776	DATE
ajeer-193	38	2	veblen (1924)	ORG
ajeer-193	39	1	berle	PERSON
ajeer-193	39	2	1932	DATE
ajeer-193	41	1	dockery	PERSON
ajeer-193	41	2	herbert	PERSON
ajeer-193	41	3	2000	DATE
ajeer-193	43	1	1997	DATE
ajeer-193	46	1	3	CARDINAL
ajeer-193	47	1	third	ORDINAL
ajeer-193	48	1	2005	DATE
ajeer-193	48	2	carleton et al.	PERSON
ajeer-193	48	3	2007	DATE
ajeer-193	48	4	javed	PERSON
ajeer-193	48	5	iqbal	PERSON
ajeer-193	48	6	2007	DATE
ajeer-193	49	1	dockery	PERSON
ajeer-193	49	2	herbert	PERSON
ajeer-193	49	3	2000	DATE
ajeer-193	50	1	asian journal of economics	ORG
ajeer-193	50	2	2014	DATE
ajeer-193	50	3	1(2	DATE
ajeer-193	50	4	48	CARDINAL
ajeer-193	50	5	faro et al.	ORG
ajeer-193	50	6	2007	DATE
ajeer-193	51	1	achua	GPE
ajeer-193	51	2	2002	DATE
ajeer-193	52	1	sanda et al	PERSON
ajeer-193	53	1	2005	DATE
ajeer-193	55	1	nigeria	GPE
ajeer-193	55	2	nigeria	GPE
ajeer-193	55	3	fgn	GPE
ajeer-193	55	4	1972 & 1999	DATE
ajeer-193	56	1	4	CARDINAL
ajeer-193	56	2	berle	PERSON
ajeer-193	56	3	1932	DATE
ajeer-193	57	1	2002	DATE
ajeer-193	57	2	2003	DATE
ajeer-193	57	3	2002	DATE
ajeer-193	57	4	noe	ORG
ajeer-193	57	5	2004	DATE
ajeer-193	59	1	firth	PERSON
ajeer-193	59	2	1985	DATE
ajeer-193	59	3	johnson et al	PERSON
ajeer-193	60	1	1995	DATE
ajeer-193	60	2	new zealand	GPE
ajeer-193	60	3	simon et al	PERSON
ajeer-193	61	1	1992	DATE
ajeer-193	61	2	malaysia	GPE
ajeer-193	61	3	carson et al	PERSON
ajeer-193	62	1	2003	DATE
ajeer-193	62	2	australia	GPE
ajeer-193	62	3	2014	DATE
ajeer-193	62	4	nigeria	GPE
ajeer-193	64	1	carson et al	PERSON
ajeer-193	65	1	2003	DATE
ajeer-193	66	1	2014	DATE
ajeer-193	68	1	african	NORP
ajeer-193	68	2	2007	DATE
ajeer-193	68	3	bushee	PERSON
ajeer-193	68	4	goodman	ORG
ajeer-193	68	5	2007	DATE
ajeer-193	71	1	two	CARDINAL
ajeer-193	72	1	credit lyonnais securities asia	ORG
ajeer-193	73	1	cisa	ORG
ajeer-193	73	2	2002	DATE
ajeer-193	73	3	almost 500	CARDINAL
ajeer-193	74	1	2001	DATE
ajeer-193	74	2	clsa	GPE
ajeer-193	74	3	495	CARDINAL
ajeer-193	74	4	25	CARDINAL
ajeer-193	76	1	british	NORP
ajeer-193	76	2	2008	DATE
ajeer-193	77	1	two	CARDINAL
ajeer-193	77	2	uk	GPE
ajeer-193	78	1	654	CARDINAL
ajeer-193	78	2	2007	DATE
ajeer-193	78	3	between 2004 and 2007	DATE
ajeer-193	80	1	18%	PERCENT
ajeer-193	81	1	about one	CARDINAL
ajeer-193	84	1	1 mehdi	QUANTITY
ajeer-193	84	2	2007	DATE
ajeer-193	84	3	24	CARDINAL
ajeer-193	84	4	tunisian	NORP
ajeer-193	84	5	2000-2005	DATE
ajeer-193	85	1	2 mashcyekhi	QUANTITY
ajeer-193	85	2	2008	DATE
ajeer-193	85	3	240	CARDINAL
ajeer-193	85	4	tehran	GPE
ajeer-193	85	5	2005-2006	DATE
ajeer-193	86	1	3	CARDINAL
ajeer-193	86	2	2006	DATE
ajeer-193	86	3	2363	CARDINAL
ajeer-193	86	4	2003	DATE
ajeer-193	86	5	51	CARDINAL
ajeer-193	86	6	ten	CARDINAL
ajeer-193	86	7	51	CARDINAL
ajeer-193	86	8	at least one	CARDINAL
ajeer-193	86	9	two	CARDINAL
ajeer-193	87	1	4	CARDINAL
ajeer-193	87	2	reed	PERSON
ajeer-193	87	3	2010	DATE
ajeer-193	87	4	20	CARDINAL
ajeer-193	87	5	californian	NORP
ajeer-193	87	6	1999-2003	DATE
ajeer-193	87	7	manu whitney u	PERSON
ajeer-193	88	1	asian journal of economics	ORG
ajeer-193	88	2	2014	DATE
ajeer-193	88	3	1(2	DATE
ajeer-193	88	4	48	CARDINAL
ajeer-193	88	5	5	CARDINAL
ajeer-193	88	6	blanca et al	PERSON
ajeer-193	89	1	2009	DATE
ajeer-193	89	2	21	CARDINAL
ajeer-193	89	3	spain	GPE
ajeer-193	90	1	6	CARDINAL
ajeer-193	90	2	2012	DATE
ajeer-193	90	3	55	DATE
ajeer-193	90	4	illinois	GPE
ajeer-193	91	1	7	CARDINAL
ajeer-193	91	2	theo et al	PERSON
ajeer-193	91	3	2013	DATE
ajeer-193	91	4	40	CARDINAL
ajeer-193	91	5	groningen companies board composition institutional	ORG
ajeer-193	91	6	8	CARDINAL
ajeer-193	91	7	2014	DATE
ajeer-193	91	8	32	DATE
ajeer-193	91	9	nigeria	GPE
ajeer-193	91	10	2004-2008	DATE
ajeer-193	93	1	mckinsey & company’s	ORG
ajeer-193	93	2	2002	DATE
ajeer-193	95	1	5	CARDINAL
ajeer-193	95	2	adelphia	GPE
ajeer-193	95	3	enron	ORG
ajeer-193	95	4	world.com	PRODUCT
ajeer-193	95	5	eight	CARDINAL
ajeer-193	95	6	nigerian	NORP
ajeer-193	95	7	u.s.	GPE
ajeer-193	95	8	2002	DATE
ajeer-193	95	9	the past years	DATE
ajeer-193	95	10	hugghebaert	PERSON
ajeer-193	95	11	hulle	PERSON
ajeer-193	95	12	2004	DATE
ajeer-193	96	1	one	CARDINAL
ajeer-193	98	1	the past decades	DATE
ajeer-193	99	1	two	CARDINAL
ajeer-193	101	1	david	PERSON
ajeer-193	101	2	kochhar	GPE
ajeer-193	101	3	2006	DATE
ajeer-193	102	1	2000	DATE
ajeer-193	103	1	africa	LOC
ajeer-193	104	1	the nigeria stock exchange	ORG
ajeer-193	104	2	maxwell (	ORG
ajeer-193	104	3	2011	DATE
ajeer-193	105	1	one	CARDINAL
ajeer-193	106	1	nigerian	NORP
ajeer-193	107	1	european	NORP
ajeer-193	107	2	2010	DATE
ajeer-193	107	3	97	CARDINAL
ajeer-193	107	4	the athens stock exchange	ORG
ajeer-193	107	5	greece	GPE
ajeer-193	107	6	the year 2000-2004	DATE
ajeer-193	108	1	two	CARDINAL
ajeer-193	108	2	anglo-american	NORP
ajeer-193	110	1	ogbowu	ORG
ajeer-193	110	2	2010	DATE
ajeer-193	111	1	david	PERSON
ajeer-193	111	2	kochhar	GPE
ajeer-193	111	3	2006	DATE
ajeer-193	113	1	u.k,	GPE
ajeer-193	113	2	canada	GPE
ajeer-193	113	3	australia	GPE
ajeer-193	113	4	anglo-american	NORP
ajeer-193	113	5	asian journal of economics	ORG
ajeer-193	113	6	2014	DATE
ajeer-193	113	7	1(2	DATE
ajeer-193	113	8	48	CARDINAL
ajeer-193	113	9	spanish	NORP
ajeer-193	113	10	asian	NORP
ajeer-193	115	1	1	CARDINAL
ajeer-193	115	2	nigerian	NORP
ajeer-193	116	1	2	CARDINAL
ajeer-193	116	2	nigerian	NORP
ajeer-193	117	1	3	CARDINAL
ajeer-193	117	2	nigerian	NORP
ajeer-193	118	1	three	CARDINAL
ajeer-193	118	2	nigerian	NORP
ajeer-193	119	1	nigerian	NORP
ajeer-193	120	1	nigerian	NORP
ajeer-193	122	1	nwaiwu	PERSON
ajeer-193	122	2	dan jumbo	PERSON
ajeer-193	122	3	2014	DATE
ajeer-193	122	4	6	CARDINAL
ajeer-193	123	1	aaboan et al.	LOC
ajeer-193	123	2	2006	DATE
ajeer-193	123	3	al.	GPE
ajeer-193	123	4	2009	DATE
ajeer-193	124	1	first	ORDINAL
ajeer-193	124	2	the nigerian stock exchange	ORG
ajeer-193	125	1	israel	GPE
ajeer-193	125	2	2009	DATE
ajeer-193	126	1	1991	DATE
ajeer-193	126	2	sanda et al	GPE
ajeer-193	127	1	2005	DATE
ajeer-193	127	2	2005	DATE
ajeer-193	127	3	liu	PERSON
ajeer-193	127	4	2007	DATE
ajeer-193	127	5	2008	DATE
ajeer-193	127	6	2014	DATE
ajeer-193	128	1	1	CARDINAL
ajeer-193	128	2	first	ORDINAL
ajeer-193	128	3	january 2001	DATE
ajeer-193	128	4	the five years	DATE
ajeer-193	129	1	2	CARDINAL
ajeer-193	129	2	the 12 months period ending 31	DATE
ajeer-193	129	3	december	DATE
ajeer-193	130	1	2006	DATE
ajeer-193	131	1	2008	DATE
ajeer-193	131	2	2010	DATE
ajeer-193	132	1	t + ui	GPE
ajeer-193	132	2	t. yit	ORG
ajeer-193	132	3	1	CARDINAL
ajeer-193	132	4	2	DATE
ajeer-193	132	5	3	DATE
ajeer-193	132	6	4	DATE
ajeer-193	132	7	5	DATE
ajeer-193	133	1	2003	DATE
ajeer-193	134	1	wooldridge	PERSON
ajeer-193	134	2	2003	DATE
ajeer-193	135	1	aci	ORG
ajeer-193	135	2	asian journal of economics	ORG
ajeer-193	135	3	2014	DATE
ajeer-193	135	4	1(2	DATE
ajeer-193	135	5	48	CARDINAL
ajeer-193	135	6	53 7	DATE
ajeer-193	136	1	nigerian	NORP
ajeer-193	137	1	1	CARDINAL
ajeer-193	137	2	nigerian	NORP
ajeer-193	139	1	nigerian	NORP
ajeer-193	139	2	linear	ORG
ajeer-193	139	3	3.936e8	CARDINAL
ajeer-193	139	4	16.883	CARDINAL
ajeer-193	139	5	8.979	CARDINAL
ajeer-193	139	6	9.270	CARDINAL
ajeer-193	139	7	4.981	CARDINAL
ajeer-193	139	8	3.183e7	CARDINAL
ajeer-193	139	9	1.490	CARDINAL
ajeer-193	139	10	.423	CARDINAL
ajeer-193	139	11	1.491	CARDINAL
ajeer-193	139	12	.182	CARDINAL
ajeer-193	139	13	.268	CARDINAL
ajeer-193	139	14	1.205e8	CARDINAL
ajeer-193	139	15	.194	CARDINAL
ajeer-193	140	1	3.365e8	CARDINAL
ajeer-193	140	2	.915	CARDINAL
ajeer-193	140	3	1.402e8	CARDINAL
ajeer-193	140	4	1.666	CARDINAL
ajeer-193	140	5	1.062	CARDINAL
ajeer-193	140	6	3.801	CARDINAL
ajeer-193	140	7	1.496	CARDINAL
ajeer-193	140	8	6.025	CARDINAL
ajeer-193	140	9	4.101	CARDINAL
ajeer-193	140	10	12.805	CARDINAL
ajeer-193	140	11	2 .486	PERCENT
ajeer-193	140	12	2 .388	CARDINAL
ajeer-193	140	13	.394	DATE
ajeer-193	141	1	3.10854e8	CARDINAL
ajeer-193	141	2	4.924	CARDINAL
ajeer-193	141	3	5.801	CARDINAL
ajeer-193	141	4	5.024	CARDINAL
ajeer-193	141	5	6.456	CARDINAL
ajeer-193	141	6	1.862	CARDINAL
ajeer-193	141	7	2006-2010	DATE
ajeer-193	144	1	1%	PERCENT
ajeer-193	145	1	5%	PERCENT
ajeer-193	145	2	10%	PERCENT
ajeer-193	148	1	nigerian	NORP
ajeer-193	149	1	2	CARDINAL
ajeer-193	149	2	55.4%	PERCENT
ajeer-193	149	3	44.6%	PERCENT
ajeer-193	150	1	6.456	CARDINAL
ajeer-193	150	2	1%	PERCENT
ajeer-193	152	1	goodman	ORG
ajeer-193	152	2	2007	DATE
ajeer-193	152	3	japan	GPE
ajeer-193	153	1	2	CARDINAL
ajeer-193	153	2	nigerian	NORP
ajeer-193	156	1	2	CARDINAL
ajeer-193	156	2	.240	CARDINAL
ajeer-193	157	1	only 24.0%	PERCENT
ajeer-193	158	1	1.638	CARDINAL
ajeer-193	160	1	5%	PERCENT
ajeer-193	162	1	nigerian	NORP
ajeer-193	163	1	linear	ORG
ajeer-193	163	2	2.720	CARDINAL
ajeer-193	163	3	1.410	CARDINAL
ajeer-193	163	4	1.365	CARDINAL
ajeer-193	163	5	1.885	CARDINAL
ajeer-193	163	6	1.922	CARDINAL
ajeer-193	163	7	1.185	CARDINAL
ajeer-193	163	8	.663	DATE
ajeer-193	163	9	.267	CARDINAL
ajeer-193	163	10	.599	CARDINAL
ajeer-193	163	11	x4	PERSON
ajeer-193	163	12	1.870	CARDINAL
ajeer-193	163	13	.210	CARDINAL
ajeer-193	163	14	1.950	CARDINAL
ajeer-193	163	15	2.774	CARDINAL
ajeer-193	163	16	1.772	CARDINAL
ajeer-193	163	17	1.014	CARDINAL
ajeer-193	163	18	1.881	CARDINAL
ajeer-193	165	1	2 .188	CARDINAL
ajeer-193	165	2	.240	CARDINAL
ajeer-193	165	3	.227	ORG
ajeer-193	165	4	2 .032	CARDINAL
ajeer-193	165	5	.015 .079	CARDINAL
ajeer-193	165	6	1.05907	CARDINAL
ajeer-193	166	1	1.06800	CARDINAL
ajeer-193	166	2	1.203	CARDINAL
ajeer-193	166	3	1.638	CARDINAL
ajeer-193	166	4	1.096	CARDINAL
ajeer-193	166	5	1.530	CARDINAL
ajeer-193	166	6	* durbin	PERSON
ajeer-193	166	7	2.294	CARDINAL
ajeer-193	166	8	2.370	CARDINAL
ajeer-193	166	9	2.403	CARDINAL
ajeer-193	166	10	2006-2010	DATE
ajeer-193	169	1	1%	PERCENT
ajeer-193	170	1	5%	PERCENT
ajeer-193	170	2	10%	PERCENT
ajeer-193	172	1	asian journal of economics	ORG
ajeer-193	172	2	2014	DATE
ajeer-193	172	3	1(2	DATE
ajeer-193	172	4	48	CARDINAL
ajeer-193	172	5	nigerian	NORP
ajeer-193	174	1	2007	DATE
ajeer-193	175	1	h01h02	PRODUCT
ajeer-193	176	1	2	CARDINAL
ajeer-193	177	1	3	CARDINAL
ajeer-193	178	1	table-7.3	PERSON
ajeer-193	179	1	nigerian	NORP
ajeer-193	180	1	8.011	CARDINAL
ajeer-193	180	2	3.198	CARDINAL
ajeer-193	180	3	1.884ea	CARDINAL
ajeer-193	180	4	1.564	CARDINAL
ajeer-193	180	5	1.097	CARDINAL
ajeer-193	181	1	1.037	CARDINAL
ajeer-193	181	2	3.244	CARDINAL
ajeer-193	181	3	1.082	MONEY
ajeer-193	182	1	2	CARDINAL
ajeer-193	182	2	2	CARDINAL
ajeer-193	182	3	80.77524	CARDINAL
ajeer-193	182	4	5.400	CARDINAL
ajeer-193	182	5	durbin-watson	PERSON
ajeer-193	182	6	2006-2010	DATE
ajeer-193	185	1	1%	PERCENT
ajeer-193	186	1	5%	PERCENT
ajeer-193	186	2	10%	PERCENT
ajeer-193	188	1	7.3	CARDINAL
ajeer-193	189	1	about 57.3%	PERCENT
ajeer-193	190	1	two	CARDINAL
ajeer-193	190	2	three	CARDINAL
ajeer-193	192	1	nigerian	NORP
ajeer-193	193	1	8	CARDINAL
ajeer-193	194	1	one	CARDINAL
ajeer-193	196	1	nigerian	NORP
ajeer-193	200	1	2004-2007	DATE
ajeer-193	200	2	2008	DATE
ajeer-193	201	1	2005-2008	DATE
ajeer-193	203	1	nigeria	GPE
ajeer-193	204	1	9	CARDINAL
ajeer-193	204	2		CARDINAL
ajeer-193	206	1		CARDINAL
ajeer-193	208	1		CARDINAL
ajeer-193	208	2		CARDINAL
ajeer-193	209	1		CARDINAL
ajeer-193	209	2	more years	DATE
ajeer-193	209	3	asian journal of economics	ORG
ajeer-193	209	4	2014	DATE
ajeer-193	209	5	1(2	DATE
ajeer-193	209	6	48	CARDINAL
ajeer-193	209	7	2005	DATE
ajeer-193	209	8	nigeria	GPE
ajeer-193	210	1	10	CARDINAL
ajeer-193	211	1	1	CARDINAL
ajeer-193	212	1	2	CARDINAL
ajeer-193	213	1	aaboan	GPE
ajeer-193	213	2	l.	GPE
ajeer-193	213	3	2006	DATE
ajeer-193	215	1	3(2	CARDINAL
ajeer-193	215	2	152	CARDINAL
ajeer-193	216	1	aaboan	GPE
ajeer-193	216	2	l.	GPE
ajeer-193	216	3	lindelof	GPE
ajeer-193	216	4	c. koch	PERSON
ajeer-193	216	5	h. lofsten	PERSON
ajeer-193	216	6	2006	DATE
ajeer-193	217	1	sweden	GPE
ajeer-193	218	1	technovation	ORG
ajeer-193	218	2	26(8	CARDINAL
ajeer-193	219	1	abarbanell	ORG
ajeer-193	219	2	j.	PERSON
ajeer-193	219	3	b. bushee	PERSON
ajeer-193	219	4	j. raedy	PERSON
ajeer-193	219	5	2003	DATE
ajeer-193	221	1	233	CARDINAL
ajeer-193	222	1	abdullah	PERSON
ajeer-193	222	2	s.n.	GPE
ajeer-193	222	3	2006	DATE
ajeer-193	223	1	malaysia	GPE
ajeer-193	224	1	4(2	CARDINAL
ajeer-193	224	2	33-45	DATE
ajeer-193	224	3	achua	PERSON
ajeer-193	224	4	j.k.	GPE
ajeer-193	224	5	2002	DATE
ajeer-193	225	1	nigerian	NORP
ajeer-193	226	1	5(1	CARDINAL
ajeer-193	226	2	321	CARDINAL
ajeer-193	226	3	f. ayovinde	PERSON
ajeer-193	226	4	2001	DATE
ajeer-193	227	1	nigerian	NORP
ajeer-193	228	1	biannual	DATE
ajeer-193	228	2	nairobi	GPE
ajeer-193	229	1	berle	PERSON
ajeer-193	229	2	a.a.	GPE
ajeer-193	229	3	1932	DATE
ajeer-193	231	1	new york	GPE
ajeer-193	232	1	macmillan	ORG
ajeer-193	232	2	blanca, m., u.o. txomin	ORG
ajeer-193	232	3	b. amcia	PERSON
ajeer-193	232	4	2009	DATE
ajeer-193	233	1	italian	NORP
ajeer-193	234	1	european	NORP
ajeer-193	234	2	43(6	CARDINAL
ajeer-193	234	3	1057-1069	DATE
ajeer-193	235	1	brada	GPE
ajeer-193	235	2	j.c.	GPE
ajeer-193	235	3	1996	DATE
ajeer-193	237	1	10(2	DATE
ajeer-193	237	2	67-86	DATE
ajeer-193	238	1	brenes	ORG
ajeer-193	238	2	e.r.	GPE
ajeer-193	238	3	k. madrigal	PERSON
ajeer-193	238	4	b. requena	PERSON
ajeer-193	238	5	2009	DATE
ajeer-193	240	1	journal of business research	ORG
ajeer-193	241	1	10.1016	CARDINAL
ajeer-193	242	1	m. caylor	PERSON
ajeer-193	242	2	2006	DATE
ajeer-193	244	1	25(3	TIME
ajeer-193	244	2	409	CARDINAL
ajeer-193	245	1	bushee	PERSON
ajeer-193	245	2	b.j.	GPE
ajeer-193	245	3	m.e. carter	PERSON
ajeer-193	245	4	j. gerakos	PERSON
ajeer-193	245	5	2007	DATE
ajeer-193	247	1	wharton financial institution center working paper services	ORG
ajeer-193	250	1	february, 2002	DATE
ajeer-193	251	1	bushee	PERSON
ajeer-193	251	2	b.j.	GPE
ajeer-193	251	3	t.h. goodman	PERSON
ajeer-193	251	4	2007	DATE
ajeer-193	253	1	289	CARDINAL
ajeer-193	254	1	bushee	PERSON
ajeer-193	254	2	b.j.	GPE
ajeer-193	254	3	c. noe	PERSON
ajeer-193	254	4	2004	DATE
ajeer-193	256	1	journal of accounting research	ORG
ajeer-193	256	2	38(1	CARDINAL
ajeer-193	256	3	171	CARDINAL
ajeer-193	257	1	carleton	PERSON
ajeer-193	257	2	w.	GPE
ajeer-193	257	3	s. nelson	PERSON
ajeer-193	257	4	m. mveishachi	PERSON
ajeer-193	257	5	2007	DATE
ajeer-193	258	1	cref	ORG
ajeer-193	259	1	55(18	CARDINAL
ajeer-193	259	2	1335-1362	DATE
ajeer-193	260	1	carson	PERSON
ajeer-193	260	2	j.	PERSON
ajeer-193	260	3	m. firth	PERSON
ajeer-193	260	4	2003	DATE
ajeer-193	262	1	journal of accounting	ORG
ajeer-193	262	2	2(3	CARDINAL
ajeer-193	262	3	1-25	DATE
ajeer-193	263	1	chuntad	ORG
ajeer-193	263	2	t.c.	GPE
ajeer-193	263	3	2005	DATE
ajeer-193	265	1	27	CARDINAL
ajeer-193	266	1	claessen	ORG
ajeer-193	266	2	s.	PERSON
ajeer-193	266	3	j.p.h.	PERSON
ajeer-193	267	1	2002	DATE
ajeer-193	268	1	asia	LOC
ajeer-193	269	1	3(2	CARDINAL
ajeer-193	269	2	101	CARDINAL
ajeer-193	270	1	david	PERSON
ajeer-193	270	2	e.p.	GPE
ajeer-193	270	3	r. kochhar	PERSON
ajeer-193	270	4	2006	DATE
ajeer-193	272	1	203	CARDINAL
ajeer-193	273	1	david	PERSON
ajeer-193	273	2	r. kochhar	PERSON
ajeer-193	273	3	2006	DATE
ajeer-193	275	1	european management journal	ORG
ajeer-193	275	2	157	CARDINAL
ajeer-193	276	1	dim tropouls	PERSON
ajeer-193	276	2	m.a.	GPE
ajeer-193	276	3	l.m. asterion	ORG
ajeer-193	276	4	2010	DATE
ajeer-193	277	1	bangladesh	GPE
ajeer-193	278	1	asia-pacific journal	LOC
ajeer-193	278	2	127	CARDINAL
ajeer-193	279	1	dockery	PERSON
ajeer-193	279	2	w.e. herbert, 2000	PERSON
ajeer-193	281	1	80	CARDINAL
ajeer-193	282	1	faro	ORG
ajeer-193	282	2	t. zijl	GPE
ajeer-193	282	3	k. dunstan	PERSON
ajeer-193	282	4	a.w. karim	ORG
ajeer-193	282	5	2007	DATE
ajeer-193	283	1	bangladesh	GPE
ajeer-193	284	1	asia pacific journal of accounting and economics	ORG
ajeer-193	284	2	14(7	LAW
ajeer-193	284	3	127	CARDINAL
ajeer-193	285	1	nigeria	GPE
ajeer-193	285	2	fgn	GPE
ajeer-193	285	3	1972 & 1999	DATE
ajeer-193	288	1	firth	PERSON
ajeer-193	288	2	1985	DATE
ajeer-193	291	1	freeman	PERSON
ajeer-193	291	2	g.i.	PERSON
ajeer-193	291	3	o.p. reed	ORG
ajeer-193	291	4	2010	DATE
ajeer-193	293	1	new york	GPE
ajeer-193	293	2	kens	PERSON
ajeer-193	294	1	p.a.	GPE
ajeer-193	294	2	j.l.	GPE
ajeer-193	294	3	a. metrisk	PERSON
ajeer-193	294	4	2003	DATE
ajeer-193	296	1	quarterly	DATE
ajeer-193	296	2	116(1	DATE
ajeer-193	296	3	229	CARDINAL
ajeer-193	297	1	a.	PERSON
ajeer-193	297	2	j. simmelk	PERSON
ajeer-193	297	3	o. i.	PERSON
ajeer-193	297	4	2007	DATE
ajeer-193	298	1	uk	GPE
ajeer-193	299	1	journal of business finance & accounting	ORG
ajeer-193	299	2	32(5	CARDINAL
ajeer-193	299	3	777	CARDINAL
ajeer-193	300	1	hartzell	ORG
ajeer-193	300	2	j.c.	GPE
ajeer-193	300	3	l.t. sturks	ORG
ajeer-193	300	4	2002	DATE
ajeer-193	302	1	2351	CARDINAL
ajeer-193	303	1	hugghebaert	PERSON
ajeer-193	303	2	n.	PERSON
ajeer-193	303	3	c. hulle	PERSON
ajeer-193	303	4	2004	DATE
ajeer-193	305	1	journal of economics	ORG
ajeer-193	305	2	4(9	CARDINAL
ajeer-193	305	3	334360	DATE
ajeer-193	306	1	ihendinihu	GPE
ajeer-193	306	2	j.u.	GPE
ajeer-193	306	3	2009	DATE
ajeer-193	307	1	nigerian	NORP
ajeer-193	308	1	9(2	CARDINAL
ajeer-193	308	2	130	CARDINAL
ajeer-193	309	1	israel	GPE
ajeer-193	309	2	g.d.	GPE
ajeer-193	309	3	2009	DATE
ajeer-193	311	1	http://evdis./fas.ufi.edu	GPE
ajeer-193	312	1	9th	ORDINAL
ajeer-193	312	2	2010	DATE
ajeer-193	313	1	javed	PERSON
ajeer-193	313	2	r. iqbal	PERSON
ajeer-193	313	3	2007	DATE
ajeer-193	314	1	karachi stock exchange	ORG
ajeer-193	317	1	de 1225	ORG
ajeer-193	318	1	jennings	ORG
ajeer-193	318	2	w.w.	GPE
ajeer-193	318	3	2005	DATE
ajeer-193	320	1	11(4	DATE
ajeer-193	320	2	167	CARDINAL
ajeer-193	321	1	john, k. and	PERSON
ajeer-193	321	2	l.w. sembet	PERSON
ajeer-193	321	3	1998	DATE
ajeer-193	323	1	22(7	CARDINAL
ajeer-193	323	2	371	CARDINAL
ajeer-193	324	1	johnson	PERSON
ajeer-193	324	2	e.n.	GPE
ajeer-193	324	3	k.b. walker	PERSON
ajeer-193	324	4	e. westergard	PERSON
ajeer-193	324	5	1995	DATE
ajeer-193	325	1	new zealand	GPE
ajeer-193	326	1	journal of practice &	ORG
ajeer-193	326	2	74-89	DATE
ajeer-193	327	1	a.s.	GPE
ajeer-193	327	2	2008	DATE
ajeer-193	328	1	nigeria	GPE
ajeer-193	329	1	ssrn	PERSON
ajeer-193	330	1	klapper	PERSON
ajeer-193	330	2	l.f.	GPE
ajeer-193	330	3	l.	PERSON
ajeer-193	330	4	2004	DATE
ajeer-193	332	1	10(5	CARDINAL
ajeer-193	332	2	703-707	CARDINAL
ajeer-193	333	1	j.p.	GPE
ajeer-193	333	2	2012	DATE
ajeer-193	335	1	journal of financial economics	ORG
ajeer-193	335	2	431-460	QUANTITY
ajeer-193	336	1	d.	NORP
ajeer-193	336	2	2000	DATE
ajeer-193	338	1	university of warwick	ORG
ajeer-193	339	1	li	PERSON
ajeer-193	339	2	k.s.	GPE
ajeer-193	339	3	f.t.	GPE
ajeer-193	339	4	l.g. maceve	PERSON
ajeer-193	339	5	2006	DATE
ajeer-193	341	1	68(9	DATE
ajeer-193	341	2	151	CARDINAL
ajeer-193	342	1	liu	PERSON
ajeer-193	342	2	j.	PERSON
ajeer-193	342	3	2007	DATE
ajeer-193	344	1	china	GPE
ajeer-193	345	1	modern accounting & auditing	ORG
ajeer-193	345	2	3(4	CARDINAL
ajeer-193	345	3	60-64	DATE
ajeer-193	346	1	mashcyekhi	PERSON
ajeer-193	346	2	b.	PERSON
ajeer-193	346	3	m.s.	GPE
ajeer-193	346	4	buzaz	GPE
ajeer-193	346	5	2008	DATE
ajeer-193	348	1	32(2	CARDINAL
ajeer-193	348	2	129	CARDINAL
ajeer-193	349	1	2014	DATE
ajeer-193	349	2	1(2	DATE
ajeer-193	349	3	48	CARDINAL
ajeer-193	349	4	maxwell	ORG
ajeer-193	349	5	g.g.	GPE
ajeer-193	349	6	2011	DATE
ajeer-193	350	1	nigeria	GPE
ajeer-193	351	1	university of port harcourt	ORG
ajeer-193	351	2	harcourt	GPE
ajeer-193	351	3	nigeria	GPE
ajeer-193	352	1	mehdi	PERSON
ajeer-193	352	2	i.k.	GPE
ajeer-193	352	3	2007	DATE
ajeer-193	354	1	32(2	CARDINAL
ajeer-193	354	2	129	CARDINAL
ajeer-193	355	1	miller	ORG
ajeer-193	355	2	g.s.	GPE
ajeer-193	355	3	2004	DATE
ajeer-193	357	1	253	CARDINAL
ajeer-193	358	1	moshirian	NORP
ajeer-193	358	2	f.z.d.	GPE
ajeer-193	358	3	p.k. pham	PERSON
ajeer-193	358	4	j. zein	PERSON
ajeer-193	358	5	2006	DATE
ajeer-193	361	1	61(6	CARDINAL
ajeer-193	361	2	2975-3007	DATE
ajeer-193	362	1	nguyen	PERSON
ajeer-193	362	2	h.	PERSON
ajeer-193	362	3	r. faff	PERSON
ajeer-193	362	4	2006	DATE
ajeer-193	363	1	australian	NORP
ajeer-193	364	1	4(2	CARDINAL
ajeer-193	364	2	24	CARDINAL
ajeer-193	364	3	nwaiwu	GPE
ajeer-193	364	4	j.n.	GPE
ajeer-193	364	5	dan jumbo	PERSON
ajeer-193	364	6	2014	DATE
ajeer-193	365	1	nigeria	GPE
ajeer-193	366	1	management sciences university of port harcourt	ORG
ajeer-193	367	1	harcourt	GPE
ajeer-193	367	2	nigeria	GPE
ajeer-193	368	1	ogbowu	ORG
ajeer-193	368	2	c.n.	GPE
ajeer-193	368	3	2010	DATE
ajeer-193	370	1	ph.d	NORP
ajeer-193	370	2	university of port-harcourt	ORG
ajeer-193	371	1	ogbowu	ORG
ajeer-193	371	2	c.n.	GPE
ajeer-193	371	3	2014	DATE
ajeer-193	372	1	nigerian	NORP
ajeer-193	373	1	ph.d	NORP
ajeer-193	374	1	university of port harcourt	ORG
ajeer-193	375	1	1991	DATE
ajeer-193	376	1	nigeria	GPE
ajeer-193	377	1	1978-1989	DATE
ajeer-193	378	1	1	CARDINAL
ajeer-193	378	2	258	CARDINAL
ajeer-193	379	1	m.m.	GPE
ajeer-193	379	2	a. bolbol	PERSON
ajeer-193	379	3	a. fetheldin	PERSON
ajeer-193	379	4	2008	DATE
ajeer-193	380	1	arab	NORP
ajeer-193	381	1	28(1	CARDINAL
ajeer-193	381	2	32-45	DATE
ajeer-193	382	1	ow-yong	PERSON
ajeer-193	382	2	c. kooi	PERSON
ajeer-193	382	3	2006	DATE
ajeer-193	384	1	malaysia	GPE
ajeer-193	384	2	uk	GPE
ajeer-193	385	1	8(2	DATE
ajeer-193	385	2	125	CARDINAL
ajeer-193	386	1	m., 2006	PERSON
ajeer-193	387	1	india	GPE
ajeer-193	388	1	59(1	CARDINAL
ajeer-193	388	2	29-44	DATE
ajeer-193	389	1	sanda	GPE
ajeer-193	389	2	a.	PERSON
ajeer-193	389	3	a.s.	GPE
ajeer-193	389	4	t. garba	PERSON
ajeer-193	389	5	2005	DATE
ajeer-193	390	1	nigeria	GPE
ajeer-193	391	1	aerc research paper no. 149	ORG
ajeer-193	391	2	african	NORP
ajeer-193	391	3	nairobi	GPE
ajeer-193	392	1	simon	PERSON
ajeer-193	392	2	d.t.	GPE
ajeer-193	392	3	s. teo	PERSON
ajeer-193	392	4	g. trompeter	PERSON
ajeer-193	392	5	1992	DATE
ajeer-193	393	1	hong kong	GPE
ajeer-193	393	2	malaysia	GPE
ajeer-193	393	3	singapore	GPE
ajeer-193	394	1	international journal of accounting	ORG
ajeer-193	394	2	3(4	CARDINAL
ajeer-193	394	3	234	CARDINAL
ajeer-193	395	1	smith, a.	ORG
ajeer-193	395	2	1776	DATE
ajeer-193	397	1	http://www.socservee.socsg	NORP
ajeer-193	397	2	mo.	GPE
ajeer-193	397	3	suegoshi	ORG
ajeer-193	397	4	2010	DATE
ajeer-193	398	1	t. goto	PERSON
ajeer-193	398	2	m & omi	ORG
ajeer-193	398	3	2010	DATE
ajeer-193	398	4	japanese	NORP
ajeer-193	399	1	the lost decade	DATE
ajeer-193	400	1	european journal of operational research	ORG
ajeer-193	400	2	203(3	CARDINAL
ajeer-193	400	3	724	CARDINAL
ajeer-193	401	1	theo	PERSON
ajeer-193	401	2	hans	PERSON
ajeer-193	401	3	m.d. elmer	ORG
ajeer-193	401	4	2013	DATE
ajeer-193	403	1	journal of accounting & finance	ORG
ajeer-193	403	2	289	CARDINAL
ajeer-193	404	1	s., 1997.	ORG
ajeer-193	406	1	5(4	CARDINAL
ajeer-193	406	2	180	CARDINAL
ajeer-193	407	1	veblen	PERSON
ajeer-193	407	2	t., 1924	GPE
ajeer-193	409	1	new york	GPE
ajeer-193	409	2	woidtke	PERSON
ajeer-193	409	3	t., 2002	GPE
ajeer-193	412	1	journal of financial economics	ORG
ajeer-193	412	2	63(1	CARDINAL
ajeer-193	412	3	99	CARDINAL
ajeer-193	413	1	woolridge	ORG
ajeer-193	413	2	j.m.	GPE
ajeer-193	413	3	2003	DATE
ajeer-193	415	1	2nd	ORDINAL
ajeer-193	415	2	thomson south	ORG
ajeer-193	416	1	wymeersch	GPE
ajeer-193	416	2	w., 2006	GPE
ajeer-193	418	1	3(2	CARDINAL
ajeer-193	418	2	140	CARDINAL
ajeer-193	419	1	zubarira	PERSON
ajeer-193	419	2	n.m.	GPE
ajeer-193	419	3	2006	DATE
ajeer-193	422	1	7	CARDINAL
ajeer-193	422	2	november/december	DATE
ajeer-193	423	1	1998	DATE
ajeer-193	425	1	london	GPE
ajeer-193	426	1	asian journal of economics	ORG
ajeer-193	428	1	http://www.socservee.socsg	NORP
ajeer-193	428	2	mo	GPE