id	sid	eid	entity	type
ajfa-10372	1	1	microsoft	ORG
ajfa-10372	1	2	10372-38326	DATE
ajfa-10372	1	3	asian	NORP
ajfa-10372	1	4	finance & accounting	ORG
ajfa-10372	1	5	1946-052x 2017	MONEY
ajfa-10372	1	6	9	CARDINAL
ajfa-10372	1	7	1	CARDINAL
ajfa-10372	1	8	35	CARDINAL
ajfa-10372	1	9	indonesian	NORP
ajfa-10372	1	10	saiful	PERSON
ajfa-10372	1	11	bengkulu university po box	ORG
ajfa-10372	1	12	38371a	DATE
ajfa-10372	1	13	bengkulu	GPE
ajfa-10372	1	14	indonesia	GPE
ajfa-10372	1	15	62-736	CARDINAL
ajfa-10372	1	16	nov. 28	DATE
ajfa-10372	1	17	2016	DATE
ajfa-10372	1	18	february 1	DATE
ajfa-10372	1	19	2017	CARDINAL
ajfa-10372	1	20	june 1	DATE
ajfa-10372	1	21	2017 doi:10.5296	QUANTITY
ajfa-10372	1	22	indonesian	NORP
ajfa-10372	3	1	24	CARDINAL
ajfa-10372	3	2	indonesian	NORP
ajfa-10372	3	3	four years	DATE
ajfa-10372	4	1	crm	ORG
ajfa-10372	4	2	indonesian	NORP
ajfa-10372	7	1	asian	NORP
ajfa-10372	7	2	finance & accounting	ORG
ajfa-10372	7	3	1946-052x 2017	MONEY
ajfa-10372	7	4	9	CARDINAL
ajfa-10372	7	5	1	CARDINAL
ajfa-10372	7	6	36 1	DATE
ajfa-10372	13	1	indonesia	GPE
ajfa-10372	13	2	ten	CARDINAL
ajfa-10372	13	3	2015	CARDINAL
ajfa-10372	13	4	negara	NORP
ajfa-10372	13	5	bni	ORG
ajfa-10372	13	6	panin bank	ORG
ajfa-10372	14	1	indonesian	NORP
ajfa-10372	15	1	fraser	PERSON
ajfa-10372	15	2	kolari	PERSON
ajfa-10372	15	3	2001	DATE
ajfa-10372	16	1	2000	DATE
ajfa-10372	17	1	committe	ORG
ajfa-10372	21	1	gordon et al.(2009	PERSON
ajfa-10372	22	1	warr	GPE
ajfa-10372	22	2	2011	DATE
ajfa-10372	24	1	barton et al.	PERSON
ajfa-10372	24	2	2002 & liebenberg & hoyt	DATE
ajfa-10372	24	3	2003	DATE
ajfa-10372	25	1	beasley et al	PERSON
ajfa-10372	26	1	2005	DATE
ajfa-10372	27	1	miccolis	NORP
ajfa-10372	27	2	2000	DATE
ajfa-10372	27	3	2001	DATE
ajfa-10372	27	4	meulbroek	GPE
ajfa-10372	27	5	2002	DATE
ajfa-10372	28	1	2012	DATE
ajfa-10372	28	2	2013	DATE
ajfa-10372	28	3	gordon, et.al (	PERSON
ajfa-10372	28	4	2009	DATE
ajfa-10372	30	1	2000	DATE
ajfa-10372	31	1	asian	NORP
ajfa-10372	31	2	finance & accounting	ORG
ajfa-10372	31	3	1946-052x 2017	MONEY
ajfa-10372	31	4	9	CARDINAL
ajfa-10372	31	5	1	CARDINAL
ajfa-10372	31	6	fraser & kolari	ORG
ajfa-10372	32	1	2001	DATE
ajfa-10372	32	2	angerer 2004	LAW
ajfa-10372	34	1	al	ORG
ajfa-10372	34	2	2015	CARDINAL
ajfa-10372	34	3	npl	PERSON
ajfa-10372	34	4	jordan	GPE
ajfa-10372	34	5	2012	DATE
ajfa-10372	35	1	ruth	PERSON
ajfa-10372	35	2	2013	DATE
ajfa-10372	36	1	abiola	PERSON
ajfa-10372	36	2	2014	DATE
ajfa-10372	36	3	npl	PERSON
ajfa-10372	38	1	2013	DATE
ajfa-10372	38	2	npl	PERSON
ajfa-10372	39	1	2014	DATE
ajfa-10372	39	2	npl	PERSON
ajfa-10372	39	3	npl	PERSON
ajfa-10372	40	1	year	DATE
ajfa-10372	40	2	year	DATE
ajfa-10372	40	3	2014	DATE
ajfa-10372	40	4	npl	PERSON
ajfa-10372	40	5	2012	DATE
ajfa-10372	40	6	npl	PERSON
ajfa-10372	41	1	ogboi	GPE
ajfa-10372	41	2	2013	DATE
ajfa-10372	41	3	npl	PERSON
ajfa-10372	43	1	lawrence & lorsch	ORG
ajfa-10372	43	2	1967	DATE
ajfa-10372	44	1	otley	ORG
ajfa-10372	44	2	1980	DATE
ajfa-10372	46	1	1	CARDINAL
ajfa-10372	46	2	2011	DATE
ajfa-10372	46	3	2	CARDINAL
ajfa-10372	47	1	al. 2013	ORG
ajfa-10372	47	2	3	CARDINAL
ajfa-10372	47	3	2013	DATE
ajfa-10372	47	4	beasley, et.al, 2005	ORG
ajfa-10372	48	1	indonesian	NORP
ajfa-10372	49	1	2	CARDINAL
ajfa-10372	49	2	2.1	CARDINAL
ajfa-10372	49	3	coso	PERSON
ajfa-10372	49	4	2004	DATE
ajfa-10372	49	5	asian	NORP
ajfa-10372	49	6	finance & accounting	ORG
ajfa-10372	49	7	1946-052x 2017	MONEY
ajfa-10372	49	8	9	CARDINAL
ajfa-10372	49	9	1	CARDINAL
ajfa-10372	49	10	38	CARDINAL
ajfa-10372	51	1	beasley	ORG
ajfa-10372	51	2	2005	DATE
ajfa-10372	52	1	coso	PERSON
ajfa-10372	52	2	2004	DATE
ajfa-10372	52	3	four	CARDINAL
ajfa-10372	53	1	gordon et al	PERSON
ajfa-10372	53	2	2009	DATE
ajfa-10372	53	3	barton et al	PERSON
ajfa-10372	53	4	2002	DATE
ajfa-10372	53	5	2002	DATE
ajfa-10372	53	6	liebenberg	PERSON
ajfa-10372	53	7	2003	DATE
ajfa-10372	54	1	miccolis	NORP
ajfa-10372	54	2	2000	DATE
ajfa-10372	54	3	2001	DATE
ajfa-10372	54	4	meulbroek	GPE
ajfa-10372	54	5	2002	DATE
ajfa-10372	54	6	indonesia	GPE
ajfa-10372	54	7	2012	DATE
ajfa-10372	54	8	2013	DATE
ajfa-10372	55	1	2.2	CARDINAL
ajfa-10372	55	2	indonesian	NORP
ajfa-10372	55	3	11/25	CARDINAL
ajfa-10372	55	4	2009	DATE
ajfa-10372	56	1	investopedia defines credit risk	ORG
ajfa-10372	57	1	2013	DATE
ajfa-10372	57	2	al shatti,2015	PERSON
ajfa-10372	60	1	2013	DATE
ajfa-10372	60	2	li	PERSON
ajfa-10372	60	3	zou	PERSON
ajfa-10372	60	4	2015	DATE
ajfa-10372	61	1	furtheremore	PERSON
ajfa-10372	61	2	al	PERSON
ajfa-10372	61	3	2015	CARDINAL
ajfa-10372	62	1	npl	PERSON
ajfa-10372	63	1	2005	DATE
ajfa-10372	67	1	2012	DATE
ajfa-10372	67	2	npl	PERSON
ajfa-10372	67	3	nepal	GPE
ajfa-10372	68	1	asian	NORP
ajfa-10372	68	2	finance & accounting	ORG
ajfa-10372	68	3	1946-052x 2017	MONEY
ajfa-10372	69	1	9	CARDINAL
ajfa-10372	69	2	1	CARDINAL
ajfa-10372	69	3	39	CARDINAL
ajfa-10372	69	4	2.3	CARDINAL
ajfa-10372	70	1	1991	DATE
ajfa-10372	73	1	gong et al	PERSON
ajfa-10372	74	1	2009	DATE
ajfa-10372	75	1	gordon et	PERSON
ajfa-10372	76	1	al	PERSON
ajfa-10372	77	1	2009	DATE
ajfa-10372	77	2	1	CARDINAL
ajfa-10372	77	3	2	CARDINAL
ajfa-10372	77	4	3	CARDINAL
ajfa-10372	80	1	gordon, et.al.	PERSON
ajfa-10372	80	2	2009	DATE
ajfa-10372	83	1	lesmana	ORG
ajfa-10372	83	2	2006	DATE
ajfa-10372	88	1	2.4	CARDINAL
ajfa-10372	88	2	doyle et.al.	ORG
ajfa-10372	88	3	2007	DATE
ajfa-10372	89	1	1981	DATE
ajfa-10372	91	1	doyle et al	PERSON
ajfa-10372	92	1	2007	DATE
ajfa-10372	93	1	hoyt et al	PERSON
ajfa-10372	93	2	2006	DATE
ajfa-10372	95	1	asian	NORP
ajfa-10372	95	2	finance & accounting	ORG
ajfa-10372	95	3	1946-052x 2017	MONEY
ajfa-10372	96	1	9	CARDINAL
ajfa-10372	96	2	1	CARDINAL
ajfa-10372	99	1	elizabeth, 2009	DATE
ajfa-10372	102	1	h6	ORG
ajfa-10372	103	1	2.5	CARDINAL
ajfa-10372	104	1	lawrence dan lorsch	PERSON
ajfa-10372	104	2	1967	DATE
ajfa-10372	106	1	hoyt et al	PERSON
ajfa-10372	106	2	2006	DATE
ajfa-10372	107	1	beasley et al	PERSON
ajfa-10372	108	1	2005	DATE
ajfa-10372	109	1	1981	DATE
ajfa-10372	113	1	al	PERSON
ajfa-10372	114	1	2003	DATE
ajfa-10372	115	1	ranjan	PERSON
ajfa-10372	115	2	2003	DATE
ajfa-10372	117	1	crm-bank	ORG
ajfa-10372	117	2	2.6	CARDINAL
ajfa-10372	119	1	kleffner et al	PERSON
ajfa-10372	120	1	2003	DATE
ajfa-10372	120	2	canada	GPE
ajfa-10372	121	1	coso	PERSON
ajfa-10372	121	2	2004	DATE
ajfa-10372	122	1	beasley et al	PERSON
ajfa-10372	123	1	2005	DATE
ajfa-10372	124	1	gordon et al	PERSON
ajfa-10372	124	2	2009	DATE
ajfa-10372	125	1	h9	ORG
ajfa-10372	126	1	2009	DATE
ajfa-10372	126	2	asian	NORP
ajfa-10372	126	3	finance & accounting	ORG
ajfa-10372	126	4	1946-052x 2017	MONEY
ajfa-10372	126	5	9	CARDINAL
ajfa-10372	126	6	1	CARDINAL
ajfa-10372	126	7	41	CARDINAL
ajfa-10372	127	1	pathan	NORP
ajfa-10372	127	2	2009	DATE
ajfa-10372	129	1	crm-bank	ORG
ajfa-10372	130	1	3	CARDINAL
ajfa-10372	130	2	3.1	CARDINAL
ajfa-10372	131	1	indonesia stock exchange	ORG
ajfa-10372	131	2	2010	DATE
ajfa-10372	131	3	2013	DATE
ajfa-10372	134	1	24	CARDINAL
ajfa-10372	134	2	31	CARDINAL
ajfa-10372	134	3	96	CARDINAL
ajfa-10372	134	4	four	CARDINAL
ajfa-10372	134	5	4) years	DATE
ajfa-10372	135	1	3.2	CARDINAL
ajfa-10372	135	2	3.2.1	CARDINAL
ajfa-10372	136	1	two	CARDINAL
ajfa-10372	136	2	tobin-q.	ORG
ajfa-10372	136	3	indonesian	NORP
ajfa-10372	138	1	1	CARDINAL
ajfa-10372	138	2	3.2.2	CARDINAL
ajfa-10372	139	1	gordon	PERSON
ajfa-10372	140	1	2009	DATE
ajfa-10372	141	1	2	CARDINAL
ajfa-10372	144	1	asian	NORP
ajfa-10372	144	2	finance & accounting	ORG
ajfa-10372	144	3	1946-052x 2017	MONEY
ajfa-10372	144	4	9	CARDINAL
ajfa-10372	144	5	1	CARDINAL
ajfa-10372	145	1	42	CARDINAL
ajfa-10372	145	2	revenuei : revenue bank	ORG
ajfa-10372	146	1	year	DATE
ajfa-10372	146	2	year	DATE
ajfa-10372	146	3	year	DATE
ajfa-10372	146	4	thompson	ORG
ajfa-10372	146	5	1984	DATE
ajfa-10372	148	1	4	CARDINAL
ajfa-10372	148	2	∆βi	PERSON
ajfa-10372	148	3	t βi year	DATE
ajfa-10372	149	1	year	DATE
ajfa-10372	150	1	al.	ORG
ajfa-10372	150	2	1989	DATE
ajfa-10372	152	1	one	CARDINAL
ajfa-10372	152	2	2006	DATE
ajfa-10372	152	3	operation1=	PRODUCT
ajfa-10372	152	4	5	CARDINAL
ajfa-10372	152	5	second	ORDINAL
ajfa-10372	153	1	6	CARDINAL
ajfa-10372	153	2	cohen et al	PERSON
ajfa-10372	153	3	2004	DATE
ajfa-10372	154	1	three	CARDINAL
ajfa-10372	157	1	7	CARDINAL
ajfa-10372	157	2	1	CARDINAL
ajfa-10372	157	3	annual	DATE
ajfa-10372	157	4	2	CARDINAL
ajfa-10372	157	5	3	CARDINAL
ajfa-10372	157	6	year t	DATE
ajfa-10372	157	7	0	CARDINAL
ajfa-10372	157	8	second	ORDINAL
ajfa-10372	157	9	∆βi	ORG
ajfa-10372	157	10	-µ	NORP
ajfa-10372	157	11	asian	NORP
ajfa-10372	157	12	finance & accounting	ORG
ajfa-10372	157	13	1946-052x 2017	MONEY
ajfa-10372	157	14	9	CARDINAL
ajfa-10372	158	1	1 ajfa.macrothink.org 43	TIME
ajfa-10372	159	1	1991	DATE
ajfa-10372	159	2	1998	DATE
ajfa-10372	159	3	herawaty	PERSON
ajfa-10372	159	4	2008	DATE
ajfa-10372	166	1	10	CARDINAL
ajfa-10372	168	1	11	CARDINAL
ajfa-10372	168	2	year	DATE
ajfa-10372	168	3	year	DATE
ajfa-10372	168	4	accrual	DATE
ajfa-10372	168	5	year	DATE
ajfa-10372	168	6	year	DATE
ajfa-10372	168	7	year	DATE
ajfa-10372	168	8	year	DATE
ajfa-10372	168	9	year	DATE
ajfa-10372	168	10	year	DATE
ajfa-10372	169	1	9	CARDINAL
ajfa-10372	169	2	10	CARDINAL
ajfa-10372	170	1	10	CARDINAL
ajfa-10372	170	2	11	CARDINAL
ajfa-10372	172	1	asian	NORP
ajfa-10372	172	2	finance & accounting	ORG
ajfa-10372	172	3	1946-052x 2017	MONEY
ajfa-10372	172	4	9	CARDINAL
ajfa-10372	172	5	1	CARDINAL
ajfa-10372	173	1	44	DATE
ajfa-10372	176	1	12	CARDINAL
ajfa-10372	177	1	al	PERSON
ajfa-10372	178	1	1994	DATE
ajfa-10372	179	1	13	CARDINAL
ajfa-10372	179	2	3.2.3	CARDINAL
ajfa-10372	180	1	npl	PERSON
ajfa-10372	180	2	npl	PERSON
ajfa-10372	180	3	negative1	PERSON
ajfa-10372	181	1	100%	PERCENT
ajfa-10372	181	2	-1	ORG
ajfa-10372	181	3	14) 3.2.4	DATE
ajfa-10372	183	1	2009	DATE
ajfa-10372	183	2	euc	ORG
ajfa-10372	183	3	15	CARDINAL
ajfa-10372	183	4	3.2.5	CARDINAL
ajfa-10372	184	1	bank complexity bank complexity	ORG
ajfa-10372	184	2	doyle &mcvay 2007	ORG
ajfa-10372	184	3	bc	ORG
ajfa-10372	184	4	16	CARDINAL
ajfa-10372	185	1	bank size bank	ORG
ajfa-10372	185	2	soebiantoro	ORG
ajfa-10372	185	3	2007	DATE
ajfa-10372	187	1	17	CARDINAL
ajfa-10372	188	1	jensen	PERSON
ajfa-10372	188	2	1983	DATE
ajfa-10372	190	1	asian	NORP
ajfa-10372	190	2	finance & accounting	ORG
ajfa-10372	190	3	1946-052x 2017	MONEY
ajfa-10372	190	4	9	CARDINAL
ajfa-10372	190	5	1	CARDINAL
ajfa-10372	190	6	45	CARDINAL
ajfa-10372	190	7	18	CARDINAL
ajfa-10372	190	8	3.3	CARDINAL
ajfa-10372	191	1	five	CARDINAL
ajfa-10372	192	1	19	CARDINAL
ajfa-10372	193	1	eucit+eit	DATE
ajfa-10372	193	2	20	CARDINAL
ajfa-10372	194	1	21	CARDINAL
ajfa-10372	195	1	22	CARDINAL
ajfa-10372	196	1	23	CARDINAL
ajfa-10372	196	2	year t	DATE
ajfa-10372	196	3	coeffisient ermit	PERSON
ajfa-10372	196	4	year	DATE
ajfa-10372	196	5	year	DATE
ajfa-10372	196	6	year	DATE
ajfa-10372	196	7	t sizeit :	GPE
ajfa-10372	196	8	year	DATE
ajfa-10372	196	9	kiit : bank	ORG
ajfa-10372	196	10	year t	DATE
ajfa-10372	196	11	4	CARDINAL
ajfa-10372	197	1	4.1	CARDINAL
ajfa-10372	198	1	1	CARDINAL
ajfa-10372	198	2	1	CARDINAL
ajfa-10372	198	3	3.31	CARDINAL
ajfa-10372	199	1	indonesian	NORP
ajfa-10372	200	1	indonesian	NORP
ajfa-10372	201	1	1	CARDINAL
ajfa-10372	201	2	indonesian	NORP
ajfa-10372	201	3	asian	NORP
ajfa-10372	201	4	finance & accounting	ORG
ajfa-10372	201	5	1946-052x 2017	MONEY
ajfa-10372	202	1	9	CARDINAL
ajfa-10372	202	2	1	CARDINAL
ajfa-10372	202	3	46	CARDINAL
ajfa-10372	203	1	indonesian	NORP
ajfa-10372	203	2	2.16%	PERCENT
ajfa-10372	204	1	1	CARDINAL
ajfa-10372	205	1	max	PERSON
ajfa-10372	205	2	dev bp	PERSON
ajfa-10372	205	3	5,15	CARDINAL
ajfa-10372	205	4	1,53	CARDINAL
ajfa-10372	205	5	1,35	CARDINAL
ajfa-10372	205	6	2,00	CARDINAL
ajfa-10372	205	7	3,97 1,28	CARDINAL
ajfa-10372	205	8	31.11	CARDINAL
ajfa-10372	205	9	0,25 1,00	MONEY
ajfa-10372	209	1	firstly	ORDINAL
ajfa-10372	210	1	babin	PERSON
ajfa-10372	210	2	anderson	PERSON
ajfa-10372	210	3	2006	DATE
ajfa-10372	210	4	0.90	CARDINAL
ajfa-10372	211	1	2	CARDINAL
ajfa-10372	212	1	0.05	CARDINAL
ajfa-10372	212	2	bc	ORG
ajfa-10372	212	3	0.479	CARDINAL
ajfa-10372	212	4	0.372	CARDINAL
ajfa-10372	212	5	0.479	CARDINAL
ajfa-10372	212	6	0.05	CARDINAL
ajfa-10372	214	1	secondly	ORDINAL
ajfa-10372	215	1	0.345	CARDINAL
ajfa-10372	215	2	0.01	CARDINAL
ajfa-10372	215	3	0.353	CARDINAL
ajfa-10372	215	4	0.01	CARDINAL
ajfa-10372	216	1	bp	PERSON
ajfa-10372	216	2	two	CARDINAL
ajfa-10372	216	3	bc	ORG
ajfa-10372	216	4	0.347	CARDINAL
ajfa-10372	216	5	0.01	CARDINAL
ajfa-10372	216	6	0.489	CARDINAL
ajfa-10372	216	7	0.01	CARDINAL
ajfa-10372	217	1	crm	ORG
ajfa-10372	217	2	indonesian	NORP
ajfa-10372	218	1	2	CARDINAL
ajfa-10372	218	2	pearson correlation bp	ORG
ajfa-10372	219	1	bs ib crm	PERSON
ajfa-10372	219	2	1 erm 0.345	QUANTITY
ajfa-10372	219	3	1	CARDINAL
ajfa-10372	219	4	1	CARDINAL
ajfa-10372	219	5	0.479	CARDINAL
ajfa-10372	220	1	1	CARDINAL
ajfa-10372	221	1	0.372	CARDINAL
ajfa-10372	221	2	0.027 0.441	QUANTITY
ajfa-10372	222	1	1	CARDINAL
ajfa-10372	222	2	1	CARDINAL
ajfa-10372	222	3	0.353	CARDINAL
ajfa-10372	222	4	0.188 0.195	CARDINAL
ajfa-10372	222	5	1	CARDINAL
ajfa-10372	222	6	1%	PERCENT
ajfa-10372	222	7	two	CARDINAL
ajfa-10372	223	1	5%	PERCENT
ajfa-10372	223	2	two	CARDINAL
ajfa-10372	223	3	asian	NORP
ajfa-10372	223	4	finance & accounting	ORG
ajfa-10372	223	5	1946-052x 2017	MONEY
ajfa-10372	223	6	9	CARDINAL
ajfa-10372	223	7	1	CARDINAL
ajfa-10372	223	8	4.3	CARDINAL
ajfa-10372	224	1	3	CARDINAL
ajfa-10372	224	2	five	CARDINAL
ajfa-10372	224	3	first	ORDINAL
ajfa-10372	224	4	1	CARDINAL
ajfa-10372	224	5	2	CARDINAL
ajfa-10372	225	1	second	ORDINAL
ajfa-10372	225	2	3 and 4	PERCENT
ajfa-10372	226	1	third	ORDINAL
ajfa-10372	226	2	5	CARDINAL
ajfa-10372	226	3	bc	ORG
ajfa-10372	227	1	second	ORDINAL
ajfa-10372	227	2	3 and 4	PERCENT
ajfa-10372	228	1	7	CARDINAL
ajfa-10372	229	1	fifth	ORDINAL
ajfa-10372	229	2	9 and 10	PERCENT
ajfa-10372	230	1	3	CARDINAL
ajfa-10372	230	2	0.01	CARDINAL
ajfa-10372	230	3	19.4%	PERCENT
ajfa-10372	230	4	2	CARDINAL
ajfa-10372	230	5	bc	ORG
ajfa-10372	230	6	3	CARDINAL
ajfa-10372	230	7	4	CARDINAL
ajfa-10372	230	8	indonesian	NORP
ajfa-10372	231	1	3	CARDINAL
ajfa-10372	231	2	1	CARDINAL
ajfa-10372	231	3	β=0.281and p	ORG
ajfa-10372	233	1	barton et al.	PERSON
ajfa-10372	233	2	2002	DATE
ajfa-10372	234	1	lam	PERSON
ajfa-10372	234	2	liebenberg	PERSON
ajfa-10372	234	3	2003	DATE
ajfa-10372	236	1	2015	DATE
ajfa-10372	236	2	ruth	PERSON
ajfa-10372	236	3	2013	DATE
ajfa-10372	236	4	2005	DATE
ajfa-10372	236	5	2012	DATE
ajfa-10372	238	1	3	CARDINAL
ajfa-10372	238	2	2	CARDINAL
ajfa-10372	238	3	euc	ORG
ajfa-10372	239	1	euc	ORG
ajfa-10372	239	2	h4	ORG
ajfa-10372	242	1	tseng et al	PERSON
ajfa-10372	243	1	2009	DATE
ajfa-10372	244	1	hamel	ORG
ajfa-10372	244	2	1994	DATE
ajfa-10372	245	1	asian journal of finance & accounting	ORG
ajfa-10372	245	2	1946-052x 2017	MONEY
ajfa-10372	245	3	9	CARDINAL
ajfa-10372	245	4	1	CARDINAL
ajfa-10372	245	5	48	DATE
ajfa-10372	245	6	two	CARDINAL
ajfa-10372	245	7	otley	ORG
ajfa-10372	245	8	1980	DATE
ajfa-10372	247	1	3	CARDINAL
ajfa-10372	248	1	crm	ORG
ajfa-10372	248	2	1 2 3 4 5	DATE
ajfa-10372	248	3	2.781	CARDINAL
ajfa-10372	248	4	14.369	CARDINAL
ajfa-10372	249	1	2.750	CARDINAL
ajfa-10372	249	2	15.023	CARDINAL
ajfa-10372	250	1	2.282	CARDINAL
ajfa-10372	250	2	3.343	CARDINAL
ajfa-10372	250	3	1.064	CARDINAL
ajfa-10372	250	4	1.107	CARDINAL
ajfa-10372	250	5	2.801	CARDINAL
ajfa-10372	251	1	0.224	CARDINAL
ajfa-10372	251	2	2.766	CARDINAL
ajfa-10372	252	1	0.945	CARDINAL
ajfa-10372	252	2	2.211	CARDINAL
ajfa-10372	252	3	0.281	CARDINAL
ajfa-10372	253	1	0.279	CARDINAL
ajfa-10372	253	2	3.030	CARDINAL
ajfa-10372	254	1	0.281	CARDINAL
ajfa-10372	254	2	1.998	CARDINAL
ajfa-10372	255	1	4.429	CARDINAL
ajfa-10372	255	2	2.447	CARDINAL
ajfa-10372	256	1	0.641	CARDINAL
ajfa-10372	256	2	0.490	CARDINAL
ajfa-10372	256	3	0.123	CARDINAL
ajfa-10372	256	4	1.217	CARDINAL
ajfa-10372	256	5	2.706	CARDINAL
ajfa-10372	256	6	1.669	CARDINAL
ajfa-10372	257	1	1.633	CARDINAL
ajfa-10372	257	2	3.055	CARDINAL
ajfa-10372	259	1	bc	ORG
ajfa-10372	259	2	0.115	CARDINAL
ajfa-10372	259	3	1.992	CARDINAL
ajfa-10372	260	1	bc	ORG
ajfa-10372	260	2	2.626	CARDINAL
ajfa-10372	263	1	2.266	CARDINAL
ajfa-10372	263	2	3.628	CARDINAL
ajfa-10372	264	1	11.046	CARDINAL
ajfa-10372	264	2	6.525	CARDINAL
ajfa-10372	265	1	8.014	CARDINAL
ajfa-10372	265	2	0.309	MONEY
ajfa-10372	265	3	finance & accounting	ORG
ajfa-10372	265	4	1946-052x 2017	MONEY
ajfa-10372	265	5	9	CARDINAL
ajfa-10372	265	6	1	CARDINAL
ajfa-10372	265	7	49	CARDINAL
ajfa-10372	265	8	1%	PERCENT
ajfa-10372	265	9	two	CARDINAL
ajfa-10372	266	1	5%	PERCENT
ajfa-10372	266	2	two	CARDINAL
ajfa-10372	266	3	10%	PERCENT
ajfa-10372	266	4	two	CARDINAL
ajfa-10372	266	5	4.4.3	CARDINAL
ajfa-10372	266	6	3	CARDINAL
ajfa-10372	266	7	3	CARDINAL
ajfa-10372	266	8	bc	ORG
ajfa-10372	267	1	bc	ORG
ajfa-10372	267	2	0,05	ORG
ajfa-10372	267	3	h6	ORG
ajfa-10372	268	1	bc	ORG
ajfa-10372	269	1	bc	ORG
ajfa-10372	270	1	3	CARDINAL
ajfa-10372	270	2	4	CARDINAL
ajfa-10372	271	1	euc	ORG
ajfa-10372	272	1	h7	ORG
ajfa-10372	272	2	h8	ORG
ajfa-10372	277	1	3	CARDINAL
ajfa-10372	277	2	4	CARDINAL
ajfa-10372	278	1	h7	ORG
ajfa-10372	278	2	h8	ORG
ajfa-10372	282	1	5	CARDINAL
ajfa-10372	283	1	indonesian	NORP
ajfa-10372	284	1	indonesian	NORP
ajfa-10372	285	1	indonesian	NORP
ajfa-10372	286	1	asian journal of finance & accounting	ORG
ajfa-10372	286	2	1946-052x 2017	MONEY
ajfa-10372	286	3	9	CARDINAL
ajfa-10372	286	4	1 ajfa.macrothink.org	CARDINAL
ajfa-10372	286	5	50	CARDINAL
ajfa-10372	290	1	abiola	PERSON
ajfa-10372	290	2	i., & olausi	ORG
ajfa-10372	290	3	a.s.	GPE
ajfa-10372	290	4	2014	DATE
ajfa-10372	291	1	nigeria	GPE
ajfa-10372	292	1	international journal of management	ORG
ajfa-10372	292	2	3	CARDINAL
ajfa-10372	292	3	295	CARDINAL
ajfa-10372	293	1	adeusi	ORG
ajfa-10372	293	2	s.o.	GPE
ajfa-10372	293	3	n.i.	GPE
ajfa-10372	293	4	adebisi	PERSON
ajfa-10372	293	5	o.s.	GPE
ajfa-10372	293	6	2013	DATE
ajfa-10372	294	1	nigeria	GPE
ajfa-10372	294	2	journal of business and management	ORG
ajfa-10372	294	3	14	CARDINAL
ajfa-10372	294	4	52	CARDINAL
ajfa-10372	294	5	almilia	ORG
ajfa-10372	294	6	luciana spica	ORG
ajfa-10372	294	7	& herdiningtyas	ORG
ajfa-10372	295	1	2005	DATE
ajfa-10372	296	1	rasio camel	PERSON
ajfa-10372	296	2	periode 2000-2002	DATE
ajfa-10372	297	1	jurnal akuntansi dan keuangan	PERSON
ajfa-10372	297	2	7	DATE
ajfa-10372	297	3	12	CARDINAL
ajfa-10372	298	1	ali sulieman	PERSON
ajfa-10372	299	1	2015	DATE
ajfa-10372	300	1	jordanian	NORP
ajfa-10372	301	1	12	CARDINAL
ajfa-10372	301	2	338	CARDINAL
ajfa-10372	301	3	x. w.	PERSON
ajfa-10372	301	4	2004	DATE
ajfa-10372	304	1	the ohio state university	ORG
ajfa-10372	305	1	r.d.	GPE
ajfa-10372	305	2	datar	ORG
ajfa-10372	305	3	s.m.	GPE
ajfa-10372	305	4	dan kaplan	PERSON
ajfa-10372	305	5	r.s.	PERSON
ajfa-10372	307	1	journal of accounting	ORG
ajfa-10372	307	2	4	CARDINAL
ajfa-10372	307	3	528	CARDINAL
ajfa-10372	308	1	barton	GPE
ajfa-10372	308	2	t.t.	GPE
ajfa-10372	308	3	w.c.	GPE
ajfa-10372	308	4	t.l.	GPE
ajfa-10372	308	5	2002	DATE
ajfa-10372	310	1	nj	ORG
ajfa-10372	311	1	basel committee	ORG
ajfa-10372	312	1	2000	DATE
ajfa-10372	313	1	4002	CARDINAL
ajfa-10372	313	2	basel	GPE
ajfa-10372	313	3	switzerland	GPE
ajfa-10372	314	1	beasley	ORG
ajfa-10372	314	2	m.s.	GPE
ajfa-10372	314	3	clune	GPE
ajfa-10372	314	4	r., & dan hermanson	ORG
ajfa-10372	314	5	d.r.	GPE
ajfa-10372	314	6	2005	DATE
ajfa-10372	316	1	24	CARDINAL
ajfa-10372	316	2	521–531	CARDINAL
ajfa-10372	317	1	cohen	PERSON
ajfa-10372	317	2	j., krishnamoorthy	PERSON
ajfa-10372	317	3	dan wright	PERSON
ajfa-10372	317	4	a.	PERSON
ajfa-10372	317	5	2004	DATE
ajfa-10372	319	1	23	CARDINAL
ajfa-10372	319	2	87	CARDINAL
ajfa-10372	320	1	coso	PERSON
ajfa-10372	321	1	2004	DATE
ajfa-10372	323	1	treadway	PERSON
ajfa-10372	324	1	new york	GPE
ajfa-10372	325	1	defond	ORG
ajfa-10372	325	2	m.l.	GPE
ajfa-10372	325	3	k.r.	GPE
ajfa-10372	325	4	1998	DATE
ajfa-10372	327	1	journal of accounting	ORG
ajfa-10372	327	2	25	CARDINAL
ajfa-10372	327	3	35	CARDINAL
ajfa-10372	328	1	asian journal of finance & accounting	ORG
ajfa-10372	328	2	1946-052x 2017	MONEY
ajfa-10372	328	3	9	CARDINAL
ajfa-10372	328	4	1	CARDINAL
ajfa-10372	328	5	51	CARDINAL
ajfa-10372	328	6	j.	PERSON
ajfa-10372	328	7	ge	ORG
ajfa-10372	328	8	w., & mcvay	ORG
ajfa-10372	328	9	s.	GPE
ajfa-10372	328	10	2007	DATE
ajfa-10372	330	1	44	DATE
ajfa-10372	330	2	193	CARDINAL
ajfa-10372	331	1	https://doi.org/10.1016/j.jacceco.2006.10.003	NORP
ajfa-10372	331	2	e. f., & jensen	PERSON
ajfa-10372	331	3	m. c.	PERSON
ajfa-10372	331	4	1983	DATE
ajfa-10372	333	1	26	CARDINAL
ajfa-10372	333	2	301	CARDINAL
ajfa-10372	334	1	l., & yijun	ORG
ajfa-10372	334	2	z.	PERSON
ajfa-10372	334	3	2014	DATE
ajfa-10372	335	1	europe	LOC
ajfa-10372	335	2	umea school of business and	ORG
ajfa-10372	337	1	fitrianti, h. (	ORG
ajfa-10372	337	2	2013	DATE
ajfa-10372	338	1	dan profitabilitas terhadap nilai	PERSON
ajfa-10372	340	1	fraser	PERSON
ajfa-10372	340	2	d. r. b. e.	PERSON
ajfa-10372	340	3	j. w.	PERSON
ajfa-10372	340	4	2001	DATE
ajfa-10372	342	1	cincinnati	GPE
ajfa-10372	342	2	ohio	GPE
ajfa-10372	343	1	gerloff	ORG
ajfa-10372	343	2	e.a	GPE
ajfa-10372	343	3	muir	GPE
ajfa-10372	343	4	n.k, & dan bodensteiner	ORG
ajfa-10372	343	5	w.d.	GPE
ajfa-10372	343	6	1991	DATE
ajfa-10372	344	1	three	CARDINAL
ajfa-10372	345	1	journal of management	ORG
ajfa-10372	345	2	17	CARDINAL
ajfa-10372	345	3	749	CARDINAL
ajfa-10372	347	1	2009	DATE
ajfa-10372	349	1	84	CARDINAL
ajfa-10372	349	2	497	CARDINAL
ajfa-10372	350	1	l.a.	GPE
ajfa-10372	350	2	1984	DATE
ajfa-10372	352	1	9	CARDINAL
ajfa-10372	352	2	259–285	CARDINAL
ajfa-10372	353	1	https://doi.org/10.1016/0361-3682(84)90028-x gordon	PERSON
ajfa-10372	353	2	l. a.	PERSON
ajfa-10372	353	3	m. p.,	PERSON
ajfa-10372	353	4	c. y.	PERSON
ajfa-10372	353	5	2009	DATE
ajfa-10372	355	1	28	CARDINAL
ajfa-10372	355	2	301	CARDINAL
ajfa-10372	356	1	j., anderson	PERSON
ajfa-10372	356	2	r.e.	GPE
ajfa-10372	356	3	tatham	GPE
ajfa-10372	356	4	r.l.	GPE
ajfa-10372	356	5	w.c.	GPE
ajfa-10372	356	6	1998	DATE
ajfa-10372	357	1	prentice hall internasional.	ORG
ajfa-10372	358	1	inc	ORG
ajfa-10372	358	2	new jersey	GPE
ajfa-10372	359	1	herawaty	PERSON
ajfa-10372	359	2	2008	DATE
ajfa-10372	360	1	peran praktek	ORG
ajfa-10372	360	2	terhadap nilai perusahaan	ORG
ajfa-10372	361	1	jurnal akuntansi dan keuangan	PERSON
ajfa-10372	361	2	10	CARDINAL
ajfa-10372	361	3	97	CARDINAL
ajfa-10372	362	1	husain.	PERSON
ajfa-10372	362	2	saiful.	PERSON
ajfa-10372	362	3	abdullah.	PERSON
ajfa-10372	362	4	& aisyah	GPE
ajfa-10372	362	5	siti	GPE
ajfa-10372	363	1	2013	DATE
ajfa-10372	364	1	model manajemen risiko perusahaan	ORG
ajfa-10372	364	2	di indonesia.	ORG
ajfa-10372	365	1	universitas	ORG
ajfa-10372	366	1	jones	PERSON
ajfa-10372	366	2	j.j.	PERSON
ajfa-10372	366	3	1991	DATE
ajfa-10372	368	1	journal of accounting research	ORG
ajfa-10372	368	2	29	CARDINAL
ajfa-10372	368	3	193	CARDINAL
ajfa-10372	369	1	2006	DATE
ajfa-10372	371	1	quarterly	DATE
ajfa-10372	371	2	asian journal of finance & accounting	ORG
ajfa-10372	371	3	1946-052x 2017	MONEY
ajfa-10372	371	4	9	CARDINAL
ajfa-10372	371	5	1	CARDINAL
ajfa-10372	371	6	52	CARDINAL
ajfa-10372	371	7	45	DATE
ajfa-10372	371	8	69-89	DATE
ajfa-10372	372	1	kurawa	PERSON
ajfa-10372	372	2	j.m.	GPE
ajfa-10372	372	3	s.	PERSON
ajfa-10372	372	4	2014	DATE
ajfa-10372	373	1	nigerian	NORP
ajfa-10372	373	2	10	CARDINAL
ajfa-10372	373	3	104	CARDINAL
ajfa-10372	374	1	j. (	PERSON
ajfa-10372	374	2	2001	DATE
ajfa-10372	375	1	cro	ORG
ajfa-10372	376	1	48	DATE
ajfa-10372	376	2	16	CARDINAL
ajfa-10372	377	1	lawrence	PERSON
ajfa-10372	377	2	p.r.	PERSON
ajfa-10372	377	3	j.w.	GPE
ajfa-10372	378	1	1967	DATE
ajfa-10372	379	1	boston	GPE
ajfa-10372	379	2	ma	GPE
ajfa-10372	379	3	harvard university press	ORG
ajfa-10372	380	1	lesmana	ORG
ajfa-10372	380	2	iwan	PERSON
ajfa-10372	380	3	2006	DATE
ajfa-10372	380	4	risiko kredit	PERSON
ajfa-10372	380	5	komersial/	GPE
ajfa-10372	380	6	korporasi jangka pendek bank	ORG
ajfa-10372	380	7	umum swasta nasional	ORG
ajfa-10372	380	8	universitas gunadarma	PERSON
ajfa-10372	382	1	1981	DATE
ajfa-10372	384	1	813	CARDINAL
ajfa-10372	385	1	meulbroek	ORG
ajfa-10372	385	2	l.k.	PERSON
ajfa-10372	385	3	2002	DATE
ajfa-10372	387	1	february 9th, 2013	DATE
ajfa-10372	388	1	https://doi.org/10.2139/ssrn.301331 miccolis	PERSON
ajfa-10372	388	2	j., & shah	ORG
ajfa-10372	388	3	2000	DATE
ajfa-10372	390	1	miccolis	NORP
ajfa-10372	390	2	j., & shah	ORG
ajfa-10372	390	3	2001	DATE
ajfa-10372	392	1	o.k.	GPE
ajfa-10372	392	2	2013	DATE
ajfa-10372	393	1	nigeria	GPE
ajfa-10372	393	2	journal of emerging issues	ORG
ajfa-10372	393	3	2	CARDINAL
ajfa-10372	393	4	703	CARDINAL
ajfa-10372	394	1	o'keefe	GPE
ajfa-10372	394	2	t.b.	GPE
ajfa-10372	394	3	r.d.	GPE
ajfa-10372	394	4	dan gaver	PERSON
ajfa-10372	394	5	k.m.	ORG
ajfa-10372	394	6	1994	DATE
ajfa-10372	395	1	gaas	PERSON
ajfa-10372	396	1	13	CARDINAL
ajfa-10372	396	2	41	CARDINAL
ajfa-10372	397	1	otley d. t.	PERSON
ajfa-10372	397	2	1980	DATE
ajfa-10372	399	1	heinemann	GPE
ajfa-10372	399	2	london	GPE
ajfa-10372	400	1	d., & warr	ORG
ajfa-10372	400	2	r.	NORP
ajfa-10372	401	1	78	CARDINAL
ajfa-10372	401	2	185	CARDINAL
ajfa-10372	402	1	pathan	NORP
ajfa-10372	402	2	2009	DATE
ajfa-10372	403	1	33	DATE
ajfa-10372	403	2	1340–1350	DATE
ajfa-10372	404	1	r.p.	GPE
ajfa-10372	404	2	2012	DATE
ajfa-10372	405	1	nepal	GPE
ajfa-10372	405	2	1	CARDINAL
ajfa-10372	405	3	9	CARDINAL
ajfa-10372	406	1	i.	PERSON
ajfa-10372	406	2	2012	DATE
ajfa-10372	407	1	terhadap nilai perusahaan dengan	ORG
ajfa-10372	408	1	faculty asian journal of finance & accounting	ORG
ajfa-10372	408	2	1946-052x 2017	MONEY
ajfa-10372	409	1	9	CARDINAL
ajfa-10372	409	2	1	CARDINAL
ajfa-10372	409	3	53	CARDINAL
ajfa-10372	410	1	rachdi, h.	ORG
ajfa-10372	410	2	trabelsi	PERSON
ajfa-10372	410	3	m. a.	PERSON
ajfa-10372	410	4	2013	DATE
ajfa-10372	411	1	tunisian	NORP
ajfa-10372	412	1	13	CARDINAL
ajfa-10372	412	2	195	CARDINAL
ajfa-10372	413	1	ranjan	PERSON
ajfa-10372	414	1	india	GPE
ajfa-10372	415	1	reserve bank of india	ORG
ajfa-10372	416	1	24	CARDINAL
ajfa-10372	416	2	81	CARDINAL
ajfa-10372	417	1	sujoko, & soebiantoro	ORG
ajfa-10372	417	2	2007	DATE
ajfa-10372	418	1	kepemilikan saham	ORG
ajfa-10372	418	2	dan faktor ekstern	ORG
ajfa-10372	418	3	terhadap nilai perusahaan	ORG
ajfa-10372	419	1	jurnal manajemen	PERSON
ajfa-10372	419	2	dan kewirausahaan	PERSON
ajfa-10372	419	3	9	DATE
ajfa-10372	419	4	47	CARDINAL
ajfa-10372	420	1	2011	DATE
ajfa-10372	421	1	hubungan sistem manajemen risiko dengan ketidakpastian	ORG
ajfa-10372	421	2	dan strategi	PERSON
ajfa-10372	421	3	serta dampaknya terhadap kinerja	PERSON
ajfa-10372	422	1	majalah ekonomi	PERSON
ajfa-10372	422	2	22-40	CARDINAL