id	sid	eid	entity	type
ajfa-10197	1	1	microsoft	ORG
ajfa-10197	1	2	10197-37539	DATE
ajfa-10197	1	3	asian	NORP
ajfa-10197	1	4	finance & accounting	ORG
ajfa-10197	1	5	1946-052x 2016	MONEY
ajfa-10197	1	6	8	CARDINAL
ajfa-10197	1	7	2	CARDINAL
ajfa-10197	1	8	155	CARDINAL
ajfa-10197	1	9	nigeria	GPE
ajfa-10197	1	10	philip segun department of accounting	ORG
ajfa-10197	1	11	federal university of technology	ORG
ajfa-10197	2	1	297	CARDINAL
ajfa-10197	2	2	nigeria	GPE
ajfa-10197	3	1	234	CARDINAL
ajfa-10197	4	1	deborah centre	PERSON
ajfa-10197	4	2	university of technology	ORG
ajfa-10197	5	1	234	CARDINAL
ajfa-10197	5	2	june 19, 2016	DATE
ajfa-10197	5	3	july 22	DATE
ajfa-10197	5	4	2016	DATE
ajfa-10197	5	5	december 1	DATE
ajfa-10197	5	6	2016	DATE
ajfa-10197	5	7	nigeria	GPE
ajfa-10197	6	1	the nigeria stock exchange	ORG
ajfa-10197	7	1	10	CARDINAL
ajfa-10197	7	2	the nigeria stock exchange	ORG
ajfa-10197	10	1	27.8609	CARDINAL
ajfa-10197	10	2	0.3107	CARDINAL
ajfa-10197	10	3	2.6752	ORG
ajfa-10197	10	4	3.4519	ORG
ajfa-10197	11	1	5%	PERCENT
ajfa-10197	12	1	asian	NORP
ajfa-10197	12	2	finance & accounting	ORG
ajfa-10197	12	3	1946-052x 2016	MONEY
ajfa-10197	12	4	8	CARDINAL
ajfa-10197	12	5	2	CARDINAL
ajfa-10197	12	6	156	CARDINAL
ajfa-10197	12	7	the nigerian stock exchange	ORG
ajfa-10197	13	1	asian	NORP
ajfa-10197	13	2	finance & accounting	ORG
ajfa-10197	13	3	1946-052x 2016	MONEY
ajfa-10197	13	4	8	CARDINAL
ajfa-10197	13	5	2	CARDINAL
ajfa-10197	13	6	157 1	DATE
ajfa-10197	21	1	boldizzoni	PERSON
ajfa-10197	21	2	2008	DATE
ajfa-10197	22	1	one	CARDINAL
ajfa-10197	26	1	today	DATE
ajfa-10197	27	1	2014	DATE
ajfa-10197	27	2	this present century	DATE
ajfa-10197	30	1	2015	DATE
ajfa-10197	32	1	asian journal of finance & accounting	ORG
ajfa-10197	32	2	1946-052x 2016	MONEY
ajfa-10197	32	3	8	CARDINAL
ajfa-10197	32	4	2	CARDINAL
ajfa-10197	32	5	158	CARDINAL
ajfa-10197	34	1	nigeria	GPE
ajfa-10197	34	2	2.1	CARDINAL
ajfa-10197	34	3	first	ORDINAL
ajfa-10197	34	4	williams	PERSON
ajfa-10197	34	5	the year	DATE
ajfa-10197	34	6	1691	DATE
ajfa-10197	34	7	1960	DATE
ajfa-10197	34	8	rensis likert	PERSON
ajfa-10197	35	1	1999	DATE
ajfa-10197	37	1	2013	DATE
ajfa-10197	39	1	first	ORDINAL
ajfa-10197	40	1	schultz	PERSON
ajfa-10197	40	2	1961	DATE
ajfa-10197	42	1	baker	PERSON
ajfa-10197	42	2	2012	DATE
ajfa-10197	43	1	second	ORDINAL
ajfa-10197	46	1	alan, 2008	ORG
ajfa-10197	47	1	third	ORDINAL
ajfa-10197	48	1	rosen	PERSON
ajfa-10197	48	2	1999	DATE
ajfa-10197	49	1	bemanke	PERSON
ajfa-10197	49	2	2007	DATE
ajfa-10197	51	1	loomis	GPE
ajfa-10197	51	2	2007	DATE
ajfa-10197	53	1	asian	NORP
ajfa-10197	53	2	finance & accounting	ORG
ajfa-10197	53	3	1946-052x 2016	MONEY
ajfa-10197	53	4	8	CARDINAL
ajfa-10197	53	5	2	CARDINAL
ajfa-10197	53	6	159	CARDINAL
ajfa-10197	55	1	2010	DATE
ajfa-10197	58	1	2.2	CARDINAL
ajfa-10197	59	1	becker	PERSON
ajfa-10197	59	2	1976	DATE
ajfa-10197	60	1	first	ORDINAL
ajfa-10197	61	1	davenport	GPE
ajfa-10197	61	2	1999	DATE
ajfa-10197	61	3	becker	PERSON
ajfa-10197	63	1	schmidt	PERSON
ajfa-10197	63	2	2004	DATE
ajfa-10197	65	1	schultz	PERSON
ajfa-10197	65	2	1961	DATE
ajfa-10197	66	1	tseng	PERSON
ajfa-10197	66	2	goowang	GPE
ajfa-10197	66	3	2005	DATE
ajfa-10197	72	1	becker	PERSON
ajfa-10197	72	2	1976	DATE
ajfa-10197	72	3	two	CARDINAL
ajfa-10197	73	1	oecd	ORG
ajfa-10197	73	2	2009	DATE
ajfa-10197	74	1	asian	NORP
ajfa-10197	74	2	finance & accounting	ORG
ajfa-10197	74	3	1946-052x 2016	MONEY
ajfa-10197	74	4	8	CARDINAL
ajfa-10197	74	5	2	CARDINAL
ajfa-10197	74	6	160	CARDINAL
ajfa-10197	75	1	2010	DATE
ajfa-10197	80	1	2.3	CARDINAL
ajfa-10197	80	2	nigeria	GPE
ajfa-10197	80	3	united states	GPE
ajfa-10197	80	4	europe	LOC
ajfa-10197	80	5	united kingdom	GPE
ajfa-10197	80	6	australian	NORP
ajfa-10197	80	7	china	GPE
ajfa-10197	80	8	denmark	GPE
ajfa-10197	80	9	india	GPE
ajfa-10197	80	10	finland	GPE
ajfa-10197	80	11	kujansiva	GPE
ajfa-10197	81	1	one	CARDINAL
ajfa-10197	81	2	danish	NORP
ajfa-10197	81	3	2004	DATE
ajfa-10197	82	1	the danish ministry of business and industry	ORG
ajfa-10197	82	2	the trading year 2005	DATE
ajfa-10197	82	3	denmark	GPE
ajfa-10197	82	4	annual	DATE
ajfa-10197	83	1	five	CARDINAL
ajfa-10197	83	2	the previous two years	DATE
ajfa-10197	84	1	the previous two years	DATE
ajfa-10197	86	1	at least one third	CARDINAL
ajfa-10197	87	1	demos	PERSON
ajfa-10197	87	2	2009	DATE
ajfa-10197	87	3	europe	LOC
ajfa-10197	88	1	the united kingdom	GPE
ajfa-10197	89	1	roslender	NORP
ajfa-10197	89	2	2011	DATE
ajfa-10197	89	3	india	GPE
ajfa-10197	90	1	2.3.1	CARDINAL
ajfa-10197	90	2	two	CARDINAL
ajfa-10197	94	1	maimuna (2009	DATE
ajfa-10197	95	1	asian journal of finance & accounting	ORG
ajfa-10197	95	2	1946-052x 2016	MONEY
ajfa-10197	95	3	8	CARDINAL
ajfa-10197	95	4	2	CARDINAL
ajfa-10197	95	5	161	CARDINAL
ajfa-10197	96	1	2008	DATE
ajfa-10197	96	2	north carolina	GPE
ajfa-10197	96	3	united state of	GPE
ajfa-10197	96	4	america (usa	ORG
ajfa-10197	96	5	conagra foods inc.	ORG
ajfa-10197	96	6	the united states of america	GPE
ajfa-10197	97	1	twelve months	DATE
ajfa-10197	97	2	$2.3 million	MONEY
ajfa-10197	97	3	the first year	DATE
ajfa-10197	98	1	8.9	CARDINAL
ajfa-10197	98	2	7.3	CARDINAL
ajfa-10197	98	3	10	CARDINAL
ajfa-10197	99	1	salman	PERSON
ajfa-10197	99	2	2013	DATE
ajfa-10197	99	3	50	CARDINAL
ajfa-10197	99	4	nigeria	GPE
ajfa-10197	99	5	two	CARDINAL
ajfa-10197	100	1	ahangar	PERSON
ajfa-10197	100	2	2011	DATE
ajfa-10197	100	3	okwy	GPE
ajfa-10197	100	4	christopher	PERSON
ajfa-10197	100	5	2010	DATE
ajfa-10197	101	1	2007	DATE
ajfa-10197	105	1	chang	PERSON
ajfa-10197	105	2	2011	DATE
ajfa-10197	105	3	model(vaicm	GPE
ajfa-10197	105	4	china	GPE
ajfa-10197	106	1	2014	DATE
ajfa-10197	106	2	nigerian	NORP
ajfa-10197	107	1	nigerian	NORP
ajfa-10197	107	2	two	CARDINAL
ajfa-10197	108	1	2.3.2	CARDINAL
ajfa-10197	108	2	nigeria	GPE
ajfa-10197	110	1	onafaluyo	PERSON
ajfa-10197	110	2	2011	DATE
ajfa-10197	110	3	anuonye	GPE
ajfa-10197	110	4	2015	DATE
ajfa-10197	114	1	asian	NORP
ajfa-10197	114	2	finance & accounting	ORG
ajfa-10197	114	3	1946-052x 2016	MONEY
ajfa-10197	114	4	8	CARDINAL
ajfa-10197	114	5	2	CARDINAL
ajfa-10197	114	6	162	CARDINAL
ajfa-10197	119	1	2013	DATE
ajfa-10197	119	2	standard (ifrs	ORG
ajfa-10197	121	1	some years	DATE
ajfa-10197	127	1	mirvis	PERSON
ajfa-10197	127	2	macy	ORG
ajfa-10197	127	3	1976	DATE
ajfa-10197	127	4	2013	DATE
ajfa-10197	128	1	odesa	PERSON
ajfa-10197	128	2	2014	DATE
ajfa-10197	131	1	the current year	DATE
ajfa-10197	132	1	3	CARDINAL
ajfa-10197	133	1	the nigeria stock exchange	ORG
ajfa-10197	133	2	31st dec 2014	DATE
ajfa-10197	133	3	forty-five	CARDINAL
ajfa-10197	133	4	45	CARDINAL
ajfa-10197	133	5	eight	CARDINAL
ajfa-10197	134	1	ten	CARDINAL
ajfa-10197	134	2	10	CARDINAL
ajfa-10197	134	3	ten) 10 years	DATE
ajfa-10197	134	4	2005	DATE
ajfa-10197	134	5	asian journal of finance & accounting	ORG
ajfa-10197	134	6	1946-052x 2016	MONEY
ajfa-10197	134	7	8	CARDINAL
ajfa-10197	134	8	2	CARDINAL
ajfa-10197	134	9	163 to 2014	DATE
ajfa-10197	136	1	3.1	CARDINAL
ajfa-10197	139	1	1	CARDINAL
ajfa-10197	140	1	βo +	DATE
ajfa-10197	140	2	2	CARDINAL
ajfa-10197	140	3	4	CARDINAL
ajfa-10197	140	4	nigeria	GPE
ajfa-10197	142	1	4.2	CARDINAL
ajfa-10197	143	1	asian	NORP
ajfa-10197	143	2	finance & accounting	ORG
ajfa-10197	143	3	1946-052x 2016	MONEY
ajfa-10197	143	4	8	CARDINAL
ajfa-10197	143	5	2	CARDINAL
ajfa-10197	143	6	164	CARDINAL
ajfa-10197	143	7	five	CARDINAL
ajfa-10197	144	1	1	CARDINAL
ajfa-10197	144	2	np	ORG
ajfa-10197	144	3	5,549,634	CARDINAL
ajfa-10197	144	4	8,529,301	CARDINAL
ajfa-10197	144	5	np	ORG
ajfa-10197	146	1	2	CARDINAL
ajfa-10197	147	1	1%	PERCENT
ajfa-10197	148	1	3	CARDINAL
ajfa-10197	148	2	shapiro wilk	PERSON
ajfa-10197	149	1	1%	PERCENT
ajfa-10197	151	1	shapiro wilk	PERSON
ajfa-10197	151	2	park 2008	DATE
ajfa-10197	152	1	between 7 and 2000	DATE
ajfa-10197	154	1	w	ORG
ajfa-10197	156	1	1	CARDINAL
ajfa-10197	156	2	5549634	DATE
ajfa-10197	157	1	64261549	CARDINAL
ajfa-10197	158	1	1757497	DATE
ajfa-10197	159	1	680.3560 98 tr 229381.8 1581086	CARDINAL
ajfa-10197	160	1	0.000000 98 sw	MONEY
ajfa-10197	161	1	13956840	DATE
ajfa-10197	162	1	98	CARDINAL
ajfa-10197	162	2	2016	CARDINAL
ajfa-10197	162	3	asian	NORP
ajfa-10197	162	4	journal of finance & accounting	ORG
ajfa-10197	162	5	1946-052x 2016	MONEY
ajfa-10197	162	6	8	CARDINAL
ajfa-10197	162	7	2	CARDINAL
ajfa-10197	162	8	165	CARDINAL
ajfa-10197	162	9	2	CARDINAL
ajfa-10197	163	1	8529301	DATE
ajfa-10197	164	1	3.915178 24.73814 0.00000	MONEY
ajfa-10197	164	2	345449.4	CARDINAL
ajfa-10197	164	3	2.084749 7.661108 0.00000	MONEY
ajfa-10197	164	4	374028.8	CARDINAL
ajfa-10197	164	5	2681400	DATE
ajfa-10197	165	1	1.858753	CARDINAL
ajfa-10197	165	2	6.963889 0.00000 ht	QUANTITY
ajfa-10197	165	3	110247.7	CARDINAL
ajfa-10197	165	4	2016	CARDINAL
ajfa-10197	165	5	3	CARDINAL
ajfa-10197	165	6	shapiro-wilk w	PERSON
ajfa-10197	165	7	obs w	ORG
ajfa-10197	165	8	0.79503	ORG
ajfa-10197	165	9	6.275	CARDINAL
ajfa-10197	165	10	100	CARDINAL
ajfa-10197	165	11	99	CARDINAL
ajfa-10197	165	12	2016	CARDINAL
ajfa-10197	165	13	4	CARDINAL
ajfa-10197	168	1	sw	ORG
ajfa-10197	168	2	np	ORG
ajfa-10197	168	3	sw	ORG
ajfa-10197	168	4	39%	PERCENT
ajfa-10197	168	5	24%	PERCENT
ajfa-10197	168	6	40%	PERCENT
ajfa-10197	168	7	52%	PERCENT
ajfa-10197	169	1	sw	ORG
ajfa-10197	169	2	np	ORG
ajfa-10197	171	1	salman	PERSON
ajfa-10197	171	2	2013	DATE
ajfa-10197	171	3	50	CARDINAL
ajfa-10197	171	4	nigeria	GPE
ajfa-10197	171	5	two	CARDINAL
ajfa-10197	172	1	2014	DATE
ajfa-10197	172	2	asian	NORP
ajfa-10197	172	3	finance & accounting	ORG
ajfa-10197	172	4	1946-052x 2016	MONEY
ajfa-10197	172	5	8	CARDINAL
ajfa-10197	172	6	2	CARDINAL
ajfa-10197	172	7	166	CARDINAL
ajfa-10197	173	1	sw	ORG
ajfa-10197	173	2	4	CARDINAL
ajfa-10197	173	3	np	ORG
ajfa-10197	173	4	sw	ORG
ajfa-10197	173	5	ht pearson	ORG
ajfa-10197	173	6	np sw	ORG
ajfa-10197	174	1	1.0000 sw	MONEY
ajfa-10197	174	2	0.389	CARDINAL
ajfa-10197	175	1	1.0000	CARDINAL
ajfa-10197	175	2	0.0000	CARDINAL
ajfa-10197	175	3	0.243	CARDINAL
ajfa-10197	175	4	0.278	CARDINAL
ajfa-10197	175	5	1.0000	CARDINAL
ajfa-10197	175	6	0.015	CARDINAL
ajfa-10197	175	7	0.399	CARDINAL
ajfa-10197	175	8	0.444	CARDINAL
ajfa-10197	175	9	0.340	CARDINAL
ajfa-10197	175	10	1,0000	CARDINAL
ajfa-10197	175	11	0.001	CARDINAL
ajfa-10197	176	1	0.693	CARDINAL
ajfa-10197	176	2	0.245	CARDINAL
ajfa-10197	176	3	0.566	CARDINAL
ajfa-10197	176	4	1.0000	CARDINAL
ajfa-10197	176	5	0.014	CARDINAL
ajfa-10197	177	1	0.01	CARDINAL
ajfa-10197	177	2	2	CARDINAL
ajfa-10197	178	1	0.05	CARDINAL
ajfa-10197	178	2	2	CARDINAL
ajfa-10197	179	1	2016	CARDINAL
ajfa-10197	179	2	5	CARDINAL
ajfa-10197	179	3	np	ORG
ajfa-10197	180	1	0.0000	CARDINAL
ajfa-10197	181	1	1%	PERCENT
ajfa-10197	182	1	about 33%	PERCENT
ajfa-10197	182	2	np	ORG
ajfa-10197	184	1	sw	ORG
ajfa-10197	185	1	5%	PERCENT
ajfa-10197	186	1	pbt =	PERSON
ajfa-10197	187	1	3	CARDINAL
ajfa-10197	187	2	1277892	DATE
ajfa-10197	189	1	4	CARDINAL
ajfa-10197	190	1	27.86091	CARDINAL
ajfa-10197	190	2	sw	ORG
ajfa-10197	192	1	r2	LOC
ajfa-10197	192	2	firer	ORG
ajfa-10197	192	3	williams	PERSON
ajfa-10197	192	4	2003	DATE
ajfa-10197	192	5	30%	PERCENT
ajfa-10197	193	1	asian journal of finance & accounting	ORG
ajfa-10197	193	2	1946-052x 2016	MONEY
ajfa-10197	193	3	8	CARDINAL
ajfa-10197	193	4	2	CARDINAL
ajfa-10197	193	5	167	CARDINAL
ajfa-10197	193	6	5	CARDINAL
ajfa-10197	194	1	2.6752 0.2042	MONEY
ajfa-10197	194	2	3.4519 0.1941	CARDINAL
ajfa-10197	194	3	27.8609	CARDINAL
ajfa-10197	194	4	0.0066	MONEY
ajfa-10197	194	5	1277892	DATE
ajfa-10197	195	1	0.2209	CARDINAL
ajfa-10197	195	2	0.33021	CARDINAL
ajfa-10197	195	3	0.301402 model	MONEY
ajfa-10197	195	4	0.00000	CARDINAL
ajfa-10197	195	5	11.46239	CARDINAL
ajfa-10197	195	6	2016	CARDINAL
ajfa-10197	195	7	4.3	CARDINAL
ajfa-10197	197	1	salim	PERSON
ajfa-10197	197	2	2013	DATE
ajfa-10197	197	3	kujansiva	GPE
ajfa-10197	197	4	2007	DATE
ajfa-10197	197	5	two	CARDINAL
ajfa-10197	198	1	np	ORG
ajfa-10197	201	1	2011	DATE
ajfa-10197	201	2	okwy	GPE
ajfa-10197	201	3	christopher	PERSON
ajfa-10197	201	4	2010	DATE
ajfa-10197	202	1	33%	PERCENT
ajfa-10197	203	1	between 20% and 95%	PERCENT
ajfa-10197	204	1	5.1	CARDINAL
ajfa-10197	204	2	the nigeria stock exchange	ORG
ajfa-10197	207	1	asian	NORP
ajfa-10197	207	2	finance & accounting	ORG
ajfa-10197	207	3	1946-052x 2016	MONEY
ajfa-10197	207	4	8	CARDINAL
ajfa-10197	207	5	2	CARDINAL
ajfa-10197	207	6	168	CARDINAL
ajfa-10197	208	1	today	DATE
ajfa-10197	210	1	5.2	CARDINAL
ajfa-10197	211	1	2	CARDINAL
ajfa-10197	216	1	6	CARDINAL
ajfa-10197	219	1	2011	DATE
ajfa-10197	219	2	iranian	NORP
ajfa-10197	220	1	african journal of business management	ORG
ajfa-10197	220	2	5(1	CARDINAL
ajfa-10197	220	3	88	CARDINAL
ajfa-10197	221	1	alan k. m. a.	PERSON
ajfa-10197	221	2	altman y., & roussel	ORG
ajfa-10197	221	3	2008	DATE
ajfa-10197	222	1	china	GPE
ajfa-10197	223	1	journal of european industrial	ORG
ajfa-10197	223	2	19-31	DATE
ajfa-10197	224	1	american institute of certified	ORG
ajfa-10197	225	1	1975	DATE
ajfa-10197	226	1	anuonye	GPE
ajfa-10197	227	1	2015	CARDINAL
ajfa-10197	229	1	journal of business & management	ORG
ajfa-10197	230	1	issn 2291-2002	PERSON
ajfa-10197	231	1	baker aledwan	PERSON
ajfa-10197	231	2	2012	DATE
ajfa-10197	232	1	jordanian	NORP
ajfa-10197	233	1	european scientific journal	ORG
ajfa-10197	233	2	october	DATE
ajfa-10197	233	3	2014	DATE
ajfa-10197	233	4	10(28	CARDINAL
ajfa-10197	234	1	1857-1881	DATE
ajfa-10197	235	1	becker g.s.	PERSON
ajfa-10197	235	2	1976	DATE
ajfa-10197	237	1	chicago	GPE
ajfa-10197	238	1	university of chicago	ORG
ajfa-10197	239	1	57	CARDINAL
ajfa-10197	240	1	boldizzoni	PERSON
ajfa-10197	240	2	2008	DATE
ajfa-10197	241	1	1500-1970	DATE
ajfa-10197	241	2	palgrave	GPE
ajfa-10197	242	1	macmillian	ORG
ajfa-10197	242	2	49	DATE
ajfa-10197	243	1	asian journal of finance & accounting	ORG
ajfa-10197	243	2	1946-052x 2016	MONEY
ajfa-10197	243	3	8	CARDINAL
ajfa-10197	243	4	2	CARDINAL
ajfa-10197	243	5	169	CARDINAL
ajfa-10197	243	6	chang w.s.	PERSON
ajfa-10197	243	7	j.j.	GPE
ajfa-10197	243	8	2011	DATE
ajfa-10197	245	1	6(2	CARDINAL
ajfa-10197	245	2	3-12	CARDINAL
ajfa-10197	246	1	https://doi.org/10.5539/ijbm.v6n2p3 danish ministry of business and industry	ORG
ajfa-10197	247	1	2004	DATE
ajfa-10197	249	1	davenport	GPE
ajfa-10197	249	2	1999	DATE
ajfa-10197	250	1	jossey-bas	PERSON
ajfa-10197	250	2	sanfrancisco	ORG
ajfa-10197	251	1	36 fitzsimons	QUANTITY
ajfa-10197	251	2	1999	DATE
ajfa-10197	254	1	london	GPE
ajfa-10197	254	2	macmillian	NORP
ajfa-10197	255	1	113	CARDINAL
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ajfa-10197	271	1	journal of accounting organisation	ORG
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ajfa-10197	274	1	british journal of economics	ORG
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ajfa-10197	300	2	2014	DATE
ajfa-10197	302	1	international journal of management studies	ORG
ajfa-10197	302	2	6(2	CARDINAL
ajfa-10197	302	3	55-65	DATE
ajfa-10197	303	1	tseng	PERSON
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