id	sid	eid	entity	type
ajfa-11161	1	1	microsoft	ORG
ajfa-11161	1	2	11161-41160	DATE
ajfa-11161	1	3	asian	NORP
ajfa-11161	1	4	finance & accounting	ORG
ajfa-11161	1	5	1946-052x 2017	MONEY
ajfa-11161	1	6	9	CARDINAL
ajfa-11161	1	7	2	CARDINAL
ajfa-11161	1	8	330	CARDINAL
ajfa-11161	2	1	sri lanka	GPE
ajfa-11161	2	2	kengatharan department of financial management	ORG
ajfa-11161	2	3	university of jaffna	ORG
ajfa-11161	2	4	sri lanka	GPE
ajfa-11161	2	5	2	CARDINAL
ajfa-11161	2	6	2017	DATE
ajfa-11161	2	7	nov. 24	DATE
ajfa-11161	2	8	2017	DATE
ajfa-11161	2	9	december 24	DATE
ajfa-11161	2	10	2017	DATE
ajfa-11161	3	1	186	CARDINAL
ajfa-11161	13	1	sri lankan	NORP
ajfa-11161	13	2	asian journal of finance & accounting	ORG
ajfa-11161	13	3	1946-052x 2017	MONEY
ajfa-11161	14	1	9	CARDINAL
ajfa-11161	14	2	2	CARDINAL
ajfa-11161	14	3	331 1	DATE
ajfa-11161	15	1	p.108	GPE
ajfa-11161	17	1	today	DATE
ajfa-11161	18	1	2006).the	CARDINAL
ajfa-11161	18	2	2008	DATE
ajfa-11161	20	1	hundreds of billions of dollars	MONEY
ajfa-11161	21	1	many years	DATE
ajfa-11161	22	1	2003	DATE
ajfa-11161	23	1	graham & harvey	ORG
ajfa-11161	23	2	2001	DATE
ajfa-11161	23	3	smid & yao	ORG
ajfa-11161	23	4	2007	DATE
ajfa-11161	24	1	the usa (e.g.	ORG
ajfa-11161	24	2	graham & harvey	ORG
ajfa-11161	24	3	2001	DATE
ajfa-11161	24	4	ryan & ryan	ORG
ajfa-11161	24	5	2002	DATE
ajfa-11161	24	6	arnold & hatzopoulos	ORG
ajfa-11161	24	7	2000	DATE
ajfa-11161	24	8	australia	GPE
ajfa-11161	24	9	truong, partington & peat	ORG
ajfa-11161	24	10	2008	DATE
ajfa-11161	24	11	china	GPE
ajfa-11161	24	12	chen, 2008	PERSON
ajfa-11161	24	13	canada	GPE
ajfa-11161	24	14	meredith & marchant	ORG
ajfa-11161	24	15	2010	DATE
ajfa-11161	24	16	japan	GPE
ajfa-11161	24	17	shinoda	ORG
ajfa-11161	24	18	2010	DATE
ajfa-11161	24	19	sweden	GPE
ajfa-11161	24	20	sandahl & sjogren	ORG
ajfa-11161	24	21	2003	DATE
ajfa-11161	24	22	indonesia	GPE
ajfa-11161	24	23	leon	ORG
ajfa-11161	24	24	isa & kester	ORG
ajfa-11161	24	25	2008	DATE
ajfa-11161	24	26	ireland	GPE
ajfa-11161	24	27	kester & robbins, 2011	ORG
ajfa-11161	24	28	south africa	GPE
ajfa-11161	24	29	maroyi & poll	ORG
ajfa-11161	24	30	2012	DATE
ajfa-11161	24	31	new zealand	GPE
ajfa-11161	24	32	shanahan & bogd	ORG
ajfa-11161	24	33	2004	DATE
ajfa-11161	24	34	tennessee	GPE
ajfa-11161	24	35	1999	DATE
ajfa-11161	24	36	belgium	GPE
ajfa-11161	24	37	1998	DATE
ajfa-11161	24	38	romania	GPE
ajfa-11161	24	39	2010	DATE
ajfa-11161	24	40	nigeria	GPE
ajfa-11161	24	41	asaolu & ologunde	ORG
ajfa-11161	24	42	2006	DATE
ajfa-11161	24	43	pakistan	GPE
ajfa-11161	24	44	2008	DATE
ajfa-11161	24	45	argentina	GPE
ajfa-11161	24	46	2006	DATE
ajfa-11161	24	47	italy	GPE
ajfa-11161	24	48	1998	DATE
ajfa-11161	24	49	singapore	GPE
ajfa-11161	24	50	kester & chong,1998	ORG
ajfa-11161	24	51	bahrain	GPE
ajfa-11161	24	52	al-ajmi	ORG
ajfa-11161	24	53	al-saleh & hussain	ORG
ajfa-11161	24	54	2011	DATE
ajfa-11161	24	55	2004	DATE
ajfa-11161	24	56	croatia	GPE
ajfa-11161	24	57	dedi &	ORG
ajfa-11161	24	58	2007	DATE
ajfa-11161	24	59	jordan	PERSON
ajfa-11161	24	60	khamees	PERSON
ajfa-11161	24	61	al-fayoumi & al-thuneibat	ORG
ajfa-11161	24	62	2010),taiwan	CARDINAL
ajfa-11161	24	63	haddad, sterk & wu,2010	ORG
ajfa-11161	24	64	al.	GPE
ajfa-11161	24	65	2009	DATE
ajfa-11161	24	66	india	GPE
ajfa-11161	24	67	singh	GPE
ajfa-11161	24	68	jain & yadav	ORG
ajfa-11161	24	69	2012	DATE
ajfa-11161	24	70	hong kong	GPE
ajfa-11161	24	71	wang & lam	ORG
ajfa-11161	24	72	2007	DATE
ajfa-11161	24	73	kuwait	GPE
ajfa-11161	24	74	tain & tan	ORG
ajfa-11161	24	75	2012	DATE
ajfa-11161	24	76	libya	GPE
ajfa-11161	24	77	mohammed	PERSON
ajfa-11161	24	78	2013	DATE
ajfa-11161	24	79	ghana	GPE
ajfa-11161	24	80	tufuor & doku	ORG
ajfa-11161	24	81	2013	DATE
ajfa-11161	24	82	poland	GPE
ajfa-11161	24	83	wnuk-pel	ORG
ajfa-11161	24	84	2013	DATE
ajfa-11161	24	85	kenya	GPE
ajfa-11161	24	86	kitili & nganda	ORG
ajfa-11161	24	87	2014	DATE
ajfa-11161	24	88	spain	GPE
ajfa-11161	24	89	fuente & martin	ORG
ajfa-11161	24	90	2015	DATE
ajfa-11161	25	1	europe	LOC
ajfa-11161	25	2	uk	GPE
ajfa-11161	25	3	france	GPE
ajfa-11161	25	4	germany	GPE
ajfa-11161	25	5	netherlands	GPE
ajfa-11161	25	6	de jong & koedijk	ORG
ajfa-11161	25	7	2004	DATE
ajfa-11161	25	8	asia-pacific region	LOC
ajfa-11161	25	9	malaysia	GPE
ajfa-11161	25	10	singapore	GPE
ajfa-11161	25	11	hong kong	GPE
ajfa-11161	25	12	wong	ORG
ajfa-11161	25	13	& leung	PERSON
ajfa-11161	25	14	1987	DATE
ajfa-11161	25	15	australia	GPE
ajfa-11161	25	16	hong kong	GPE
ajfa-11161	25	17	indonesia	GPE
ajfa-11161	25	18	malaysia	GPE
ajfa-11161	25	19	philippines	GPE
ajfa-11161	25	20	singapore	GPE
ajfa-11161	25	21	kester et al.	PERSON
ajfa-11161	25	22	1999	DATE
ajfa-11161	25	23	british	NORP
ajfa-11161	25	24	dutch	NORP
ajfa-11161	25	25	2003	DATE
ajfa-11161	25	26	netherlands	GPE
ajfa-11161	25	27	china	GPE
ajfa-11161	25	28	2007	DATE
ajfa-11161	25	29	eastern europe	LOC
ajfa-11161	25	30	bulgaria	GPE
ajfa-11161	25	31	croatia	GPE
ajfa-11161	25	32	the czech republic	GPE
ajfa-11161	25	33	hungary	GPE
ajfa-11161	25	34	latvia	GPE
ajfa-11161	25	35	lithuania	GPE
ajfa-11161	25	36	poland	GPE
ajfa-11161	25	37	romania	GPE
ajfa-11161	25	38	the slovak republic	GPE
ajfa-11161	25	39	slovenia	GPE
ajfa-11161	25	40	mohanty & toth	ORG
ajfa-11161	25	41	2010	DATE
ajfa-11161	26	1	asian	NORP
ajfa-11161	26	2	finance & accounting	ORG
ajfa-11161	26	3	1946-052x 2017	MONEY
ajfa-11161	26	4	9	CARDINAL
ajfa-11161	26	5	2	CARDINAL
ajfa-11161	26	6	332	CARDINAL
ajfa-11161	30	1	2	CARDINAL
ajfa-11161	30	2	2006	DATE
ajfa-11161	30	3	p.108	GPE
ajfa-11161	31	1	1987	DATE
ajfa-11161	31	2	haka, gordon & pinches	ORG
ajfa-11161	31	3	1985	DATE
ajfa-11161	31	4	verbeeten, 2006	DATE
ajfa-11161	31	5	2012	DATE
ajfa-11161	33	1	kleiman	PERSON
ajfa-11161	33	2	sahu	PERSON
ajfa-11161	33	3	2001	DATE
ajfa-11161	34	1	monte carlo	PERSON
ajfa-11161	34	2	2006	DATE
ajfa-11161	34	3	2012	DATE
ajfa-11161	35	1	2.1	CARDINAL
ajfa-11161	36	1	three	CARDINAL
ajfa-11161	36	2	ho & pike,	ORG
ajfa-11161	36	3	1992	DATE
ajfa-11161	36	4	1993	DATE
ajfa-11161	36	5	rogers, 1995	ORG
ajfa-11161	36	6	ho & pike	ORG
ajfa-11161	36	7	1998	DATE
ajfa-11161	36	8	payne, heath & gale	ORG
ajfa-11161	36	9	1999	DATE
ajfa-11161	36	10	bowman & moskowitz	ORG
ajfa-11161	36	11	2001	DATE
ajfa-11161	36	12	graham & harvey	ORG
ajfa-11161	36	13	2001	DATE
ajfa-11161	36	14	williams & seaman	ORG
ajfa-11161	36	15	2001	DATE
ajfa-11161	36	16	al.	GPE
ajfa-11161	36	17	2001	DATE
ajfa-11161	36	18	ryan & ryan	ORG
ajfa-11161	36	19	2002	DATE
ajfa-11161	36	20	billington, johnson & triantis,2003	ORG
ajfa-11161	36	21	brounen et al.	PERSON
ajfa-11161	36	22	mcgrath & nerkar	ORG
ajfa-11161	36	23	2004	DATE
ajfa-11161	36	24	verbeeten, 2006	DATE
ajfa-11161	36	25	verma et al.	PERSON
ajfa-11161	36	26	2009	DATE
ajfa-11161	36	27	2010	DATE
ajfa-11161	36	28	andres et al.	PERSON
ajfa-11161	36	29	2015	DATE
ajfa-11161	36	30	ho & pike,	ORG
ajfa-11161	36	31	1992	DATE
ajfa-11161	37	1	graham & harvey	ORG
ajfa-11161	37	2	2001	DATE
ajfa-11161	37	3	al.	GPE
ajfa-11161	37	4	2001	DATE
ajfa-11161	37	5	brounen et al.	PERSON
ajfa-11161	37	6	2006	DATE
ajfa-11161	37	7	2012	DATE
ajfa-11161	37	8	lakew & rao	ORG
ajfa-11161	37	9	2014	DATE
ajfa-11161	38	1	rogers, 1995;	ORG
ajfa-11161	38	2	williams & seaman	ORG
ajfa-11161	38	3	2001	DATE
ajfa-11161	38	4	ho & pike,	ORG
ajfa-11161	38	5	1992	DATE
ajfa-11161	39	1	payne	ORG
ajfa-11161	39	2	1999	DATE
ajfa-11161	39	3	ryan	PERSON
ajfa-11161	39	4	2002	DATE
ajfa-11161	40	1	asian	NORP
ajfa-11161	40	2	finance & accounting	ORG
ajfa-11161	40	3	1946-052x 2017	MONEY
ajfa-11161	40	4	9	CARDINAL
ajfa-11161	40	5	2 ajfa.macrothink.org 333	TIME
ajfa-11161	40	6	payne et al.	PERSON
ajfa-11161	40	7	1999	DATE
ajfa-11161	40	8	2007	DATE
ajfa-11161	41	1	ryan & ryan	ORG
ajfa-11161	41	2	2002	DATE
ajfa-11161	43	1	rq1	ORG
ajfa-11161	45	1	ho & pike	ORG
ajfa-11161	45	2	1998	DATE
ajfa-11161	47	1	bowman & moskowitz	ORG
ajfa-11161	47	2	2001	DATE
ajfa-11161	47	3	mcgrath & nerkar	ORG
ajfa-11161	47	4	2004	DATE
ajfa-11161	47	5	1993	DATE
ajfa-11161	47	6	billington et al	PERSON
ajfa-11161	47	7	2006	DATE
ajfa-11161	50	1	2013	DATE
ajfa-11161	51	1	graham & harvey	ORG
ajfa-11161	51	2	2001	DATE
ajfa-11161	54	1	u.s.	GPE
ajfa-11161	54	2	graham & harvey	ORG
ajfa-11161	54	3	2001	DATE
ajfa-11161	54	4	netherlands	GPE
ajfa-11161	54	5	germany	GPE
ajfa-11161	54	6	france	GPE
ajfa-11161	54	7	uk	GPE
ajfa-11161	54	8	brounen et al.	PERSON
ajfa-11161	54	9	2004	DATE
ajfa-11161	55	1	brounen et al.	PERSON
ajfa-11161	55	2	2004	DATE
ajfa-11161	55	3	asian	NORP
ajfa-11161	55	4	finance & accounting	ORG
ajfa-11161	55	5	1946-052x 2017	MONEY
ajfa-11161	56	1	9	CARDINAL
ajfa-11161	56	2	2 ajfa.macrothink.org 334	TIME
ajfa-11161	59	1	2007	DATE
ajfa-11161	60	1	verma et al.	PERSON
ajfa-11161	60	2	2009	DATE
ajfa-11161	60	3	between years	DATE
ajfa-11161	62	1	3	CARDINAL
ajfa-11161	62	2	287	CARDINAL
ajfa-11161	62	3	the colombo stock exchange	ORG
ajfa-11161	62	4	sri lanka	GPE
ajfa-11161	62	5	31.12.2013	CARDINAL
ajfa-11161	62	6	287	CARDINAL
ajfa-11161	62	7	186	CARDINAL
ajfa-11161	63	1	sri lanka	GPE
ajfa-11161	68	1	arnold & hatzopoulos	ORG
ajfa-11161	68	2	2000	DATE
ajfa-11161	68	3	graham & harvey	ORG
ajfa-11161	68	4	2001	DATE
ajfa-11161	68	5	brounen et al.	PERSON
ajfa-11161	68	6	2004	DATE
ajfa-11161	68	7	2007	DATE
ajfa-11161	68	8	verma et al.	PERSON
ajfa-11161	68	9	2009	DATE
ajfa-11161	69	1	sri lankan	NORP
ajfa-11161	70	1	june to december 2013	DATE
ajfa-11161	71	1	asian journal of finance & accounting	ORG
ajfa-11161	71	2	1946-052x 2017	MONEY
ajfa-11161	71	3	9	CARDINAL
ajfa-11161	71	4	2	CARDINAL
ajfa-11161	71	5	335 4	DATE
ajfa-11161	73	1	firstly	ORDINAL
ajfa-11161	74	1	secondly	ORDINAL
ajfa-11161	74	2	sri lanka	GPE
ajfa-11161	75	1	thirdly	ORDINAL
ajfa-11161	77	1	52.2%	PERCENT
ajfa-11161	77	2	29%	PERCENT
ajfa-11161	77	3	13.4%	PERCENT
ajfa-11161	77	4	3.8%	PERCENT
ajfa-11161	77	5	1.6%	PERCENT
ajfa-11161	78	1	two	CARDINAL
ajfa-11161	80	1	graham	PERSON
ajfa-11161	80	2	harvey (2001	ORG
ajfa-11161	81	1	four	CARDINAL
ajfa-11161	81	2	years	DATE
ajfa-11161	81	3	less than 5 years	DATE
ajfa-11161	81	4	5-9 years	DATE
ajfa-11161	81	5	10-19 years	DATE
ajfa-11161	81	6	20 years	DATE
ajfa-11161	82	1	10 to 19 years	DATE
ajfa-11161	82	2	20 years	DATE
ajfa-11161	82	3	5 to 9 years	DATE
ajfa-11161	82	4	less than 5 years	DATE
ajfa-11161	83	1	two	CARDINAL
ajfa-11161	83	2	graham	PERSON
ajfa-11161	83	3	harvey (2001	ORG
ajfa-11161	84	1	less than 5 years	DATE
ajfa-11161	84	2	5-9 years	DATE
ajfa-11161	84	3	10-19 years	DATE
ajfa-11161	84	4	20 and more years	DATE
ajfa-11161	85	1	2006	DATE
ajfa-11161	85	2	1	CARDINAL
ajfa-11161	86	1	52.7%	PERCENT
ajfa-11161	86	2	17.7%	PERCENT
ajfa-11161	86	3	hotel asian journal of finance & accounting	ORG
ajfa-11161	86	4	1946-052x 2017	MONEY
ajfa-11161	87	1	9	CARDINAL
ajfa-11161	87	2	2	CARDINAL
ajfa-11161	87	3	336	CARDINAL
ajfa-11161	87	4	15.6%	PERCENT
ajfa-11161	87	5	5.9%	PERCENT
ajfa-11161	87	6	4.8%	PERCENT
ajfa-11161	87	7	3.2%	PERCENT
ajfa-11161	88	1	1	CARDINAL
ajfa-11161	89	1	9 4.8%	PERCENT
ajfa-11161	89	2	chemical & pharmaceutical	ORG
ajfa-11161	89	3	98 52.7%	PERCENT
ajfa-11161	89	4	11 5.9%	PERCENT
ajfa-11161	89	5	6 3.2%	PERCENT
ajfa-11161	89	6	29 15.6%	PERCENT
ajfa-11161	89	7	33 17.7%	PERCENT
ajfa-11161	89	8	186 100.0%	PERCENT
ajfa-11161	89	9	graham	PERSON
ajfa-11161	89	10	harvey (2001	ORG
ajfa-11161	89	11	brounen et al	PERSON
ajfa-11161	89	12	2004	DATE
ajfa-11161	90	1	five	CARDINAL
ajfa-11161	90	2	verma et al	PERSON
ajfa-11161	91	1	2009	DATE
ajfa-11161	91	2	10 million	CARDINAL
ajfa-11161	91	3	1-99 million	MONEY
ajfa-11161	91	4	100-499 million	MONEY
ajfa-11161	91	5	500 -999 million	MONEY
ajfa-11161	91	6	1 billion	CARDINAL
ajfa-11161	92	1	100 -499 million	CARDINAL
ajfa-11161	92	2	39.2%	PERCENT
ajfa-11161	92	3	10-99 million	MONEY
ajfa-11161	92	4	27.4%	PERCENT
ajfa-11161	92	5	1 billion	CARDINAL
ajfa-11161	92	6	14%	PERCENT
ajfa-11161	92	7	500-999 million	MONEY
ajfa-11161	92	8	10.2%	PERCENT
ajfa-11161	92	9	10 million	CARDINAL
ajfa-11161	92	10	9.1%	PERCENT
ajfa-11161	93	1	graham	PERSON
ajfa-11161	93	2	harvey (2001	ORG
ajfa-11161	94	1	1 billion	CARDINAL
ajfa-11161	94	2	arnold & hatzopoulos	ORG
ajfa-11161	94	3	2000	DATE
ajfa-11161	95	1	capital asian journal of finance & accounting	ORG
ajfa-11161	95	2	1946-052x 2017	MONEY
ajfa-11161	95	3	9	CARDINAL
ajfa-11161	95	4	2	CARDINAL
ajfa-11161	95	5	337	CARDINAL
ajfa-11161	95	6	sri lanka	GPE
ajfa-11161	95	7	2006	DATE
ajfa-11161	96	1	2	CARDINAL
ajfa-11161	96	2	2	CARDINAL
ajfa-11161	96	3	eigen	ORG
ajfa-11161	96	4	5.822 2.108 1.365	MONEY
ajfa-11161	96	5	38.815%	PERCENT
ajfa-11161	96	6	14.052%	PERCENT
ajfa-11161	96	7	9.101%	PERCENT
ajfa-11161	96	8	38.815%	PERCENT
ajfa-11161	96	9	52.867%	PERCENT
ajfa-11161	96	10	61.968%	PERCENT
ajfa-11161	96	11	0.890 0.809 0.744	MONEY
ajfa-11161	96	12	2	CARDINAL
ajfa-11161	96	13	sri lanka	GPE
ajfa-11161	96	14	three	CARDINAL
ajfa-11161	96	15	2006	DATE
ajfa-11161	96	16	2012	DATE
ajfa-11161	97	1	3	CARDINAL
ajfa-11161	97	2	sri lanka	GPE
ajfa-11161	98	1	asian journal of finance & accounting	ORG
ajfa-11161	98	2	1946-052x 2017	MONEY
ajfa-11161	98	3	9	CARDINAL
ajfa-11161	98	4	2	CARDINAL
ajfa-11161	98	5	338	CARDINAL
ajfa-11161	98	6	3	CARDINAL
ajfa-11161	98	7	sri lanka	GPE
ajfa-11161	98	8	dpb	ORG
ajfa-11161	98	9	1.1%	PERCENT
ajfa-11161	98	10	10.8%	PERCENT
ajfa-11161	98	11	64.0%	PERCENT
ajfa-11161	98	12	24.2%	PERCENT
ajfa-11161	98	13	3.11	CARDINAL
ajfa-11161	98	14	arr	PERSON
ajfa-11161	98	15	3.8%	PERCENT
ajfa-11161	98	16	13.4%	PERCENT
ajfa-11161	98	17	61.8%	PERCENT
ajfa-11161	98	18	19.9%	PERCENT
ajfa-11161	98	19	1.1%	PERCENT
ajfa-11161	98	20	3.01 payback	DATE
ajfa-11161	98	21	2.2%	PERCENT
ajfa-11161	98	22	13.4%	PERCENT
ajfa-11161	98	23	34.4%	PERCENT
ajfa-11161	98	24	37.6%	PERCENT
ajfa-11161	98	25	12.4%	PERCENT
ajfa-11161	98	26	3.45	CARDINAL
ajfa-11161	98	27	1.1%	PERCENT
ajfa-11161	98	28	3.2%	PERCENT
ajfa-11161	98	29	13.4%	PERCENT
ajfa-11161	98	30	68.8%	PERCENT
ajfa-11161	98	31	13.4%	PERCENT
ajfa-11161	98	32	3.90	CARDINAL
ajfa-11161	98	33	1.6%	PERCENT
ajfa-11161	98	34	5.4%	PERCENT
ajfa-11161	98	35	12.4%	PERCENT
ajfa-11161	98	36	65.1%	PERCENT
ajfa-11161	98	37	15.6%	PERCENT
ajfa-11161	98	38	3.88	CARDINAL
ajfa-11161	98	39	2.7%	PERCENT
ajfa-11161	98	40	5.9%	PERCENT
ajfa-11161	98	41	14.0%	PERCENT
ajfa-11161	98	42	63.4%	PERCENT
ajfa-11161	98	43	14.0%	PERCENT
ajfa-11161	98	44	3.80	CARDINAL
ajfa-11161	98	45	6.5%	PERCENT
ajfa-11161	98	46	5.9%	PERCENT
ajfa-11161	98	47	8.6%	PERCENT
ajfa-11161	98	48	55.9%	PERCENT
ajfa-11161	98	49	23.1%	PERCENT
ajfa-11161	98	50	3.83	CARDINAL
ajfa-11161	98	51	0.5%	PERCENT
ajfa-11161	98	52	1.6%	PERCENT
ajfa-11161	98	53	12.4%	PERCENT
ajfa-11161	98	54	69.9%	PERCENT
ajfa-11161	98	55	15.6%	PERCENT
ajfa-11161	99	1	3.98	CARDINAL
ajfa-11161	99	2	1.6%	PERCENT
ajfa-11161	99	3	8.1%	PERCENT
ajfa-11161	99	4	11.3%	PERCENT
ajfa-11161	99	5	52.7%	PERCENT
ajfa-11161	99	6	26.3%	PERCENT
ajfa-11161	99	7	3.94	CARDINAL
ajfa-11161	99	8	1.6%	PERCENT
ajfa-11161	99	9	2.2%	PERCENT
ajfa-11161	99	10	12.4%	PERCENT
ajfa-11161	99	11	51.6%	PERCENT
ajfa-11161	99	12	32.3%	PERCENT
ajfa-11161	99	13	4.11	CARDINAL
ajfa-11161	99	14	78.0%	PERCENT
ajfa-11161	99	15	15.6%	PERCENT
ajfa-11161	99	16	6.5%	PERCENT
ajfa-11161	99	17	1.28	CARDINAL
ajfa-11161	99	18	83.9%	PERCENT
ajfa-11161	99	19	26.0%	PERCENT
ajfa-11161	99	20	2.2%	PERCENT
ajfa-11161	99	21	1.18	CARDINAL
ajfa-11161	99	22	65.6%	PERCENT
ajfa-11161	99	23	27.4%	PERCENT
ajfa-11161	99	24	7.0%	PERCENT
ajfa-11161	99	25	1.41	CARDINAL
ajfa-11161	99	26	77.4%	PERCENT
ajfa-11161	99	27	11.8%	PERCENT
ajfa-11161	99	28	8.6%	PERCENT
ajfa-11161	99	29	2.2%	PERCENT
ajfa-11161	99	30	3	CARDINAL
ajfa-11161	99	31	83.9%	PERCENT
ajfa-11161	99	32	4.11	CARDINAL
ajfa-11161	100	1	85.5%	PERCENT
ajfa-11161	101	1	78%	PERCENT
ajfa-11161	101	2	82.2%	PERCENT
ajfa-11161	101	3	80.7 %	PERCENT
ajfa-11161	101	4	79%	PERCENT
ajfa-11161	101	5	77.4%	PERCENT
ajfa-11161	101	6	50%	PERCENT
ajfa-11161	101	7	dpb	PERSON
ajfa-11161	101	8	24.2%	PERCENT
ajfa-11161	101	9	arr	PERSON
ajfa-11161	101	10	21%	PERCENT
ajfa-11161	105	1	asian	NORP
ajfa-11161	105	2	finance & accounting	ORG
ajfa-11161	105	3	1946-052x 2017	MONEY
ajfa-11161	105	4	9	CARDINAL
ajfa-11161	105	5	2	CARDINAL
ajfa-11161	105	6	339	CARDINAL
ajfa-11161	106	1	4	CARDINAL
ajfa-11161	106	2	4	CARDINAL
ajfa-11161	106	3	160	CARDINAL
ajfa-11161	106	4	3.63	MONEY
ajfa-11161	106	5	.069	ORG
ajfa-11161	107	1	26	CARDINAL
ajfa-11161	107	2	2.35	CARDINAL
ajfa-11161	107	3	9.064	CARDINAL
ajfa-11161	107	4	dpb	ORG
ajfa-11161	107	5	160 3.18	CARDINAL
ajfa-11161	108	1	26	CARDINAL
ajfa-11161	108	2	2.73	CARDINAL
ajfa-11161	108	3	2.977 0.000 arr	QUANTITY
ajfa-11161	108	4	160 3.13	CARDINAL
ajfa-11161	108	5	.052	PRODUCT
ajfa-11161	109	1	26	CARDINAL
ajfa-11161	109	2	184 2.31	CARDINAL
ajfa-11161	109	3	5.754 0.000	QUANTITY
ajfa-11161	109	4	npv	ORG
ajfa-11161	109	5	160	CARDINAL
ajfa-11161	109	6	26	CARDINAL
ajfa-11161	109	7	4.96	CARDINAL
ajfa-11161	109	8	.196 .038 -6.312 0.000	PERSON
ajfa-11161	109	9	160	CARDINAL
ajfa-11161	109	10	3.73 1.046	QUANTITY
ajfa-11161	109	11	.083	ORG
ajfa-11161	109	12	26	CARDINAL
ajfa-11161	109	13	184	CARDINAL
ajfa-11161	109	14	160 1.13 .357 .028	QUANTITY
ajfa-11161	109	15	26	CARDINAL
ajfa-11161	109	16	2.23	CARDINAL
ajfa-11161	109	17	160	CARDINAL
ajfa-11161	109	18	1.08 .274 .022	QUANTITY
ajfa-11161	109	19	26	CARDINAL
ajfa-11161	109	20	1.81	CARDINAL
ajfa-11161	109	21	160	CARDINAL
ajfa-11161	109	22	3.79 .898	MONEY
ajfa-11161	110	1	26	CARDINAL
ajfa-11161	110	2	184 4.85 .368	QUANTITY
ajfa-11161	110	3	160	CARDINAL
ajfa-11161	110	4	26	CARDINAL
ajfa-11161	110	5	184 4.08	CARDINAL
ajfa-11161	110	6	0.151	CARDINAL
ajfa-11161	110	7	160 1.26	CARDINAL
ajfa-11161	110	8	.035	CARDINAL
ajfa-11161	110	9	26	CARDINAL
ajfa-11161	110	10	184 2.35	CARDINAL
ajfa-11161	111	1	160 1.16	CARDINAL
ajfa-11161	111	2	.033	CARDINAL
ajfa-11161	111	3	26	CARDINAL
ajfa-11161	111	4	184 2.58 1.027	QUANTITY
ajfa-11161	111	5	160 3.91	CARDINAL
ajfa-11161	111	6	.045	CARDINAL
ajfa-11161	111	7	26	CARDINAL
ajfa-11161	111	8	4.46 .761 .149	MONEY
ajfa-11161	111	9	160	CARDINAL
ajfa-11161	111	10	.069	ORG
ajfa-11161	112	1	26	CARDINAL
ajfa-11161	112	2	184	CARDINAL
ajfa-11161	112	3	0.041	CARDINAL
ajfa-11161	112	4	160 3.88	CARDINAL
ajfa-11161	112	5	.056	CARDINAL
ajfa-11161	112	6	26	CARDINAL
ajfa-11161	112	7	184	CARDINAL
ajfa-11161	112	8	4.04	CARDINAL
ajfa-11161	112	9	.130	CARDINAL
ajfa-11161	112	10	finance & accounting	ORG
ajfa-11161	112	11	1946-052x 2017	MONEY
ajfa-11161	112	12	9	CARDINAL
ajfa-11161	112	13	2	CARDINAL
ajfa-11161	112	14	340	CARDINAL
ajfa-11161	112	15	4	CARDINAL
ajfa-11161	112	16	m=2.35	ORG
ajfa-11161	113	1	184	CARDINAL
ajfa-11161	113	2	9.064	CARDINAL
ajfa-11161	113	3	0.01	CARDINAL
ajfa-11161	114	1	dpb	PERSON
ajfa-11161	114	2	arr	PERSON
ajfa-11161	114	3	dpb	PERSON
ajfa-11161	114	4	arr	PERSON
ajfa-11161	114	5	se=.155	PERSON
ajfa-11161	114	6	184	CARDINAL
ajfa-11161	115	1	2.877	CARDINAL
ajfa-11161	115	2	0.01	CARDINAL
ajfa-11161	115	3	184	CARDINAL
ajfa-11161	115	4	5.754	CARDINAL
ajfa-11161	115	5	0.01	CARDINAL
ajfa-11161	116	1	dpb	PERSON
ajfa-11161	116	2	arr	PERSON
ajfa-11161	117	1	npv	ORG
ajfa-11161	117	2	m=4.96	GPE
ajfa-11161	117	3	se=.038	ORG
ajfa-11161	117	4	se=.169	PERSON
ajfa-11161	117	5	m=3.73, se=.083	GPE
ajfa-11161	117	6	184	CARDINAL
ajfa-11161	118	1	0.01	CARDINAL
ajfa-11161	118	2	184	CARDINAL
ajfa-11161	119	1	0.01	CARDINAL
ajfa-11161	120	1	m=1.81	ORG
ajfa-11161	120	2	se=.136	ORG
ajfa-11161	120	3	se=.022	ORG
ajfa-11161	120	4	184	CARDINAL
ajfa-11161	121	1	0.01	CARDINAL
ajfa-11161	121	2	184	CARDINAL
ajfa-11161	121	3	0.01	CARDINAL
ajfa-11161	122	1	se=.071	GPE
ajfa-11161	122	2	184	CARDINAL
ajfa-11161	123	1	0.01	CARDINAL
ajfa-11161	123	2	184	CARDINAL
ajfa-11161	123	3	0.01	CARDINAL
ajfa-11161	123	4	184	CARDINAL
ajfa-11161	123	5	2.118	CARDINAL
ajfa-11161	123	6	0.041	CARDINAL
ajfa-11161	124	1	0.05	CARDINAL
ajfa-11161	125	1	m=2.35	PERSON
ajfa-11161	125	2	se=.033	ORG
ajfa-11161	125	3	se=.035	ORG
ajfa-11161	125	4	184	CARDINAL
ajfa-11161	126	1	0.01	CARDINAL
ajfa-11161	126	2	184	CARDINAL
ajfa-11161	127	1	0.01	CARDINAL
ajfa-11161	131	1	graham	PERSON
ajfa-11161	131	2	harvey (2001	ORG
ajfa-11161	132	1	5	CARDINAL
ajfa-11161	132	2	asian	NORP
ajfa-11161	132	3	finance & accounting	ORG
ajfa-11161	132	4	1946-052x 2017	MONEY
ajfa-11161	133	1	9	CARDINAL
ajfa-11161	133	2	2	CARDINAL
ajfa-11161	133	3	341	CARDINAL
ajfa-11161	133	4	5	CARDINAL
ajfa-11161	133	5	88 3.49	CARDINAL
ajfa-11161	134	1	manu 98	ORG
ajfa-11161	134	2	184	CARDINAL
ajfa-11161	135	1	dpb	ORG
ajfa-11161	135	2	88 3.15	CARDINAL
ajfa-11161	135	3	manu 98	ORG
ajfa-11161	135	4	184 3.08	CARDINAL
ajfa-11161	136	1	88 3.11	CARDINAL
ajfa-11161	137	1	manu 98	ORG
ajfa-11161	137	2	184 2.92	CARDINAL
ajfa-11161	137	3	1.839 .048	CARDINAL
ajfa-11161	137	4	nmanu	ORG
ajfa-11161	137	5	88 4.18	CARDINAL
ajfa-11161	137	6	.095	CARDINAL
ajfa-11161	137	7	manu 98	ORG
ajfa-11161	137	8	184 4.04	CARDINAL
ajfa-11161	137	9	1.175	CARDINAL
ajfa-11161	137	10	88 3.88	CARDINAL
ajfa-11161	137	11	manu 98	ORG
ajfa-11161	137	12	184	CARDINAL
ajfa-11161	138	1	nmanu	ORG
ajfa-11161	138	2	88 1.34	CARDINAL
ajfa-11161	139	1	manu 98	ORG
ajfa-11161	139	2	184 1.23	CARDINAL
ajfa-11161	139	3	1.252 .212	CARDINAL
ajfa-11161	139	4	88 1.17 .407	QUANTITY
ajfa-11161	140	1	manu 98	ORG
ajfa-11161	140	2	184 1.19 .469 .047	QUANTITY
ajfa-11161	141	1	88 4.00	CARDINAL
ajfa-11161	141	2	manu 98	ORG
ajfa-11161	141	3	.407	CARDINAL
ajfa-11161	141	4	88 3.89	CARDINAL
ajfa-11161	141	5	.085	ORG
ajfa-11161	141	6	manu 98	ORG
ajfa-11161	141	7	184 3.87	CARDINAL
ajfa-11161	141	8	.080 .163	DATE
ajfa-11161	141	9	.871	CARDINAL
ajfa-11161	142	1	88 1.44 .641	QUANTITY
ajfa-11161	142	2	manu 98	ORG
ajfa-11161	142	3	184 1.39	CARDINAL
ajfa-11161	142	4	.608	DATE
ajfa-11161	143	1	88 1.32	CARDINAL
ajfa-11161	143	2	manu 98	ORG
ajfa-11161	143	3	184 1.39	CARDINAL
ajfa-11161	143	4	.079	CARDINAL
ajfa-11161	143	5	88 3.93	CARDINAL
ajfa-11161	143	6	manu 98	ORG
ajfa-11161	143	7	.285	CARDINAL
ajfa-11161	143	8	88 3.83	CARDINAL
ajfa-11161	143	9	.095	CARDINAL
ajfa-11161	143	10	184 3.78	CARDINAL
ajfa-11161	143	11	.083	ORG
ajfa-11161	143	12	.666	CARDINAL
ajfa-11161	143	13	88 3.88	CARDINAL
ajfa-11161	144	1	manu 98	ORG
ajfa-11161	144	2	184 3.93	CARDINAL
ajfa-11161	144	3	.294	CARDINAL
ajfa-11161	144	4	5	CARDINAL
ajfa-11161	144	5	arr	PERSON
ajfa-11161	144	6	m=3.11, se=.077	PRODUCT
ajfa-11161	144	7	se=.073	PRODUCT
ajfa-11161	144	8	184	CARDINAL
ajfa-11161	145	1	1.839	CARDINAL
ajfa-11161	145	2	0.05	CARDINAL
ajfa-11161	146	1	arr	PERSON
ajfa-11161	146	2	0.05	CARDINAL
ajfa-11161	147	1	arr	PERSON
ajfa-11161	148	1	arr	PERSON
ajfa-11161	149	1	asian	NORP
ajfa-11161	149	2	finance & accounting	ORG
ajfa-11161	149	3	1946-052x 2017	MONEY
ajfa-11161	149	4	9	CARDINAL
ajfa-11161	149	5	2	CARDINAL
ajfa-11161	149	6	342	CARDINAL
ajfa-11161	149	7	arr	PERSON
ajfa-11161	150	1	graham	PERSON
ajfa-11161	150	2	harvey (2001	ORG
ajfa-11161	152	1	6	CARDINAL
ajfa-11161	152	2	asian	NORP
ajfa-11161	152	3	finance & accounting	ORG
ajfa-11161	152	4	1946-052x 2017	MONEY
ajfa-11161	153	1	9	CARDINAL
ajfa-11161	153	2	2	CARDINAL
ajfa-11161	153	3	343	CARDINAL
ajfa-11161	153	4	6	CARDINAL
ajfa-11161	154	1	.132	ORG
ajfa-11161	154	2	151	CARDINAL
ajfa-11161	154	3	184 3.34	CARDINAL
ajfa-11161	155	1	3.332 .001	MONEY
ajfa-11161	155	2	dpb non-mba	PERSON
ajfa-11161	155	3	35 3.37	CARDINAL
ajfa-11161	155	4	151	CARDINAL
ajfa-11161	155	5	184 3.05	CARDINAL
ajfa-11161	155	6	2.828	CARDINAL
ajfa-11161	155	7	arr non-mba	PERSON
ajfa-11161	155	8	151	CARDINAL
ajfa-11161	155	9	2.93	CARDINAL
ajfa-11161	155	10	3.412 .001	MONEY
ajfa-11161	155	11	151	CARDINAL
ajfa-11161	155	12	.000	CARDINAL
ajfa-11161	155	13	irr non-mba	PERSON
ajfa-11161	155	14	.064	DATE
ajfa-11161	155	15	.000 ro non-mba 35 1.09 .284 .048	QUANTITY
ajfa-11161	155	16	1.33	CARDINAL
ajfa-11161	155	17	.050	ORG
ajfa-11161	155	18	184 1.21	CARDINAL
ajfa-11161	155	19	.038	CARDINAL
ajfa-11161	155	20	.006	CARDINAL
ajfa-11161	155	21	4.17	CARDINAL
ajfa-11161	155	22	.000	CARDINAL
ajfa-11161	155	23	.145	CARDINAL
ajfa-11161	155	24	151	CARDINAL
ajfa-11161	155	25	.000	CARDINAL
ajfa-11161	155	26	non-mba 35 1.17	MONEY
ajfa-11161	155	27	.065	CARDINAL
ajfa-11161	156	1	.010	CARDINAL
ajfa-11161	156	2	non-mba 35 1.14 .355	MONEY
ajfa-11161	156	3	151	CARDINAL
ajfa-11161	156	4	184 1.40	CARDINAL
ajfa-11161	157	1	.003	CARDINAL
ajfa-11161	157	2	35 3.34	CARDINAL
ajfa-11161	157	3	.129	CARDINAL
ajfa-11161	158	1	151	CARDINAL
ajfa-11161	158	2	.000	CARDINAL
ajfa-11161	158	3	184	CARDINAL
ajfa-11161	158	4	3.99 .688 .056	QUANTITY
ajfa-11161	158	5	.000	CARDINAL
ajfa-11161	158	6	35 3.26	CARDINAL
ajfa-11161	158	7	151 184 4.05	CARDINAL
ajfa-11161	158	8	.000	CARDINAL
ajfa-11161	158	9	6	CARDINAL
ajfa-11161	158	10	dpb	PERSON
ajfa-11161	158	11	arr	PERSON
ajfa-11161	158	12	se=.101	ORG
ajfa-11161	158	13	184	CARDINAL
ajfa-11161	158	14	3.332	CARDINAL
ajfa-11161	158	15	0.01	CARDINAL
ajfa-11161	158	16	184	CARDINAL
ajfa-11161	158	17	2.828	CARDINAL
ajfa-11161	158	18	0.01	CARDINAL
ajfa-11161	158	19	184	CARDINAL
ajfa-11161	158	20	3.412	CARDINAL
ajfa-11161	158	21	0.01	CARDINAL
ajfa-11161	159	1	npv	ORG
ajfa-11161	159	2	4.35	CARDINAL
ajfa-11161	159	3	se=.064	ORG
ajfa-11161	159	4	se=.147	PERSON
ajfa-11161	159	5	184	CARDINAL
ajfa-11161	160	1	asian journal of finance & accounting	ORG
ajfa-11161	160	2	1946-052x 2017	MONEY
ajfa-11161	160	3	9	CARDINAL
ajfa-11161	160	4	2	CARDINAL
ajfa-11161	160	5	344	CARDINAL
ajfa-11161	160	6	0.01	CARDINAL
ajfa-11161	160	7	184	CARDINAL
ajfa-11161	161	1	0.01	CARDINAL
ajfa-11161	163	1	m=1.33	ORG
ajfa-11161	163	2	m=1.21	NORP
ajfa-11161	163	3	m=1.09	PRODUCT
ajfa-11161	163	4	se=.048	PERSON
ajfa-11161	163	5	m=1.06	DATE
ajfa-11161	163	6	se=.040	PERSON
ajfa-11161	163	7	184	CARDINAL
ajfa-11161	164	1	0.05	CARDINAL
ajfa-11161	164	2	184	CARDINAL
ajfa-11161	165	1	0.01	CARDINAL
ajfa-11161	166	1	se=.052	PERSON
ajfa-11161	166	2	se=.040, m=3.99	ORG
ajfa-11161	166	3	se=.052	PERSON
ajfa-11161	166	4	m=4.05	PRODUCT
ajfa-11161	166	5	3.03	CARDINAL
ajfa-11161	166	6	se=.329, m=2.97	ORG
ajfa-11161	166	7	184	CARDINAL
ajfa-11161	167	1	0.01	CARDINAL
ajfa-11161	167	2	184	CARDINAL
ajfa-11161	167	3	0.01	CARDINAL
ajfa-11161	167	4	0.01	CARDINAL
ajfa-11161	167	5	184	CARDINAL
ajfa-11161	167	6	0.01	CARDINAL
ajfa-11161	167	7	184	CARDINAL
ajfa-11161	167	8	6.769	CARDINAL
ajfa-11161	167	9	0.01	CARDINAL
ajfa-11161	168	1	.064	DATE
ajfa-11161	168	2	184	CARDINAL
ajfa-11161	169	1	0.01	CARDINAL
ajfa-11161	169	2	184	CARDINAL
ajfa-11161	170	1	0.01	CARDINAL
ajfa-11161	174	1	graham	PERSON
ajfa-11161	174	2	harvey (2001	ORG
ajfa-11161	175	1	7	CARDINAL
ajfa-11161	176	1	asian journal of finance & accounting	ORG
ajfa-11161	176	2	1946-052x 2017	MONEY
ajfa-11161	176	3	9	CARDINAL
ajfa-11161	176	4	2	CARDINAL
ajfa-11161	176	5	345	CARDINAL
ajfa-11161	176	6	7	CARDINAL
ajfa-11161	176	7	28 3.79	CARDINAL
ajfa-11161	177	1	158	CARDINAL
ajfa-11161	177	2	184 3.39	CARDINAL
ajfa-11161	177	3	2.076 .039 dpb	QUANTITY
ajfa-11161	177	4	28 3.18	CARDINAL
ajfa-11161	178	1	158	CARDINAL
ajfa-11161	178	2	3.10	CARDINAL
ajfa-11161	178	3	0.609 .543 arr	QUANTITY
ajfa-11161	178	4	28 3.14	CARDINAL
ajfa-11161	179	1	158	CARDINAL
ajfa-11161	179	2	184	CARDINAL
ajfa-11161	179	3	2.99	CARDINAL
ajfa-11161	179	4	1.042 .299 npv	QUANTITY
ajfa-11161	179	5	28 3.75	CARDINAL
ajfa-11161	179	6	158	CARDINAL
ajfa-11161	179	7	4.17	CARDINAL
ajfa-11161	179	8	.064	DATE
ajfa-11161	179	9	.012	CARDINAL
ajfa-11161	179	10	28 3.64	CARDINAL
ajfa-11161	179	11	158	CARDINAL
ajfa-11161	179	12	3.87 1.083	CARDINAL
ajfa-11161	179	13	-1.037 .301 ro	PERSON
ajfa-11161	179	14	28 1.11 .315	QUANTITY
ajfa-11161	179	15	158	CARDINAL
ajfa-11161	179	16	184 1.32	CARDINAL
ajfa-11161	179	17	.008	CARDINAL
ajfa-11161	179	18	28 1.00 .000 .000	MONEY
ajfa-11161	179	19	158	CARDINAL
ajfa-11161	179	20	184 1.22 .470 .037 -5.755 .000	QUANTITY
ajfa-11161	179	21	28 3.68	CARDINAL
ajfa-11161	179	22	.163	ORG
ajfa-11161	180	1	158	CARDINAL
ajfa-11161	180	2	184 3.99 .924	QUANTITY
ajfa-11161	180	3	28 3.79	CARDINAL
ajfa-11161	181	1	158	CARDINAL
ajfa-11161	181	2	184 3.89	CARDINAL
ajfa-11161	181	3	.513	DATE
ajfa-11161	181	4	28 1.11 .315	QUANTITY
ajfa-11161	182	1	158	CARDINAL
ajfa-11161	182	2	.004	CARDINAL
ajfa-11161	182	3	capm	PERSON
ajfa-11161	182	4	28 1.11	CARDINAL
ajfa-11161	182	5	158	CARDINAL
ajfa-11161	182	6	1.40	CARDINAL
ajfa-11161	182	7	.001	CARDINAL
ajfa-11161	182	8	28 3.64	CARDINAL
ajfa-11161	183	1	158	CARDINAL
ajfa-11161	183	2	4.04	CARDINAL
ajfa-11161	183	3	.047	CARDINAL
ajfa-11161	183	4	.002	CARDINAL
ajfa-11161	183	5	28	CARDINAL
ajfa-11161	183	6	3.64 .911	QUANTITY
ajfa-11161	184	1	158	CARDINAL
ajfa-11161	184	2	184 3.83	CARDINAL
ajfa-11161	185	1	.286	CARDINAL
ajfa-11161	185	2	28 3.79	CARDINAL
ajfa-11161	187	1	158	CARDINAL
ajfa-11161	187	2	184 3.92	CARDINAL
ajfa-11161	187	3	7	CARDINAL
ajfa-11161	187	4	dpb	PERSON
ajfa-11161	187	5	arr	PERSON
ajfa-11161	187	6	se=.119	ORG
ajfa-11161	187	7	m=3.18	PRODUCT
ajfa-11161	187	8	se=.104	ORG
ajfa-11161	187	9	m=3.14	DATE
ajfa-11161	187	10	se=.152	ORG
ajfa-11161	187	11	se=.078	ORG
ajfa-11161	187	12	m=3.10, se=.050	ORG
ajfa-11161	187	13	2.99	CARDINAL
ajfa-11161	187	14	184	CARDINAL
ajfa-11161	187	15	2.076	CARDINAL
ajfa-11161	187	16	0.05	CARDINAL
ajfa-11161	188	1	npv	ORG
ajfa-11161	188	2	se=.064	ORG
ajfa-11161	188	3	m=3.87	DATE
ajfa-11161	188	4	asian journal of finance & accounting	ORG
ajfa-11161	188	5	1946-052x 2017	MONEY
ajfa-11161	189	1	9	CARDINAL
ajfa-11161	189	2	2 ajfa.macrothink.org	TIME
ajfa-11161	189	3	346	CARDINAL
ajfa-11161	189	4	m=3.64	DATE
ajfa-11161	189	5	se=.164	ORG
ajfa-11161	189	6	184	CARDINAL
ajfa-11161	190	1	0.05	CARDINAL
ajfa-11161	191	1	se=.048	PERSON
ajfa-11161	191	2	1.22	CARDINAL
ajfa-11161	191	3	se=.037	GPE
ajfa-11161	191	4	se=.060	GPE
ajfa-11161	191	5	m=1.00	GPE
ajfa-11161	192	1	184	CARDINAL
ajfa-11161	192	2	0.01	CARDINAL
ajfa-11161	192	3	184	CARDINAL
ajfa-11161	193	1	0.01	CARDINAL
ajfa-11161	194	1	capm	PERSON
ajfa-11161	194	2	se=.060	GPE
ajfa-11161	194	3	m=1.11	GPE
ajfa-11161	194	4	se=.060	GPE
ajfa-11161	194	5	184	CARDINAL
ajfa-11161	195	1	0.01	CARDINAL
ajfa-11161	195	2	184	CARDINAL
ajfa-11161	196	1	0.01	CARDINAL
ajfa-11161	197	1	184	CARDINAL
ajfa-11161	198	1	0.01	CARDINAL
ajfa-11161	201	1	h4	ORG
ajfa-11161	202	1	5	CARDINAL
ajfa-11161	203	1	186	CARDINAL
ajfa-11161	203	2	sri lankan	LOC
ajfa-11161	215	1	asian	NORP
ajfa-11161	215	2	finance & accounting	ORG
ajfa-11161	215	3	1946-052x 2017	MONEY
ajfa-11161	216	1	9	CARDINAL
ajfa-11161	216	2	2	CARDINAL
ajfa-11161	216	3	347	CARDINAL
ajfa-11161	218	1	m.m.	PERSON
ajfa-11161	218	2	2001	DATE
ajfa-11161	220	1	19	CARDINAL
ajfa-11161	220	2	375	CARDINAL
ajfa-11161	221	1	al-ajmi	ORG
ajfa-11161	221	2	j.,al-saleh	PERSON
ajfa-11161	221	3	n., & hussain	ORG
ajfa-11161	221	4	h.a.	GPE
ajfa-11161	221	5	2011	DATE
ajfa-11161	222	1	islamic	NORP
ajfa-11161	223	1	27(2011	CARDINAL
ajfa-11161	223	2	111	CARDINAL
ajfa-11161	224	1	https://doi.org/10.1016/j.adiac.2011.04.008 andrés	PERSON
ajfa-11161	224	2	martín	GPE
ajfa-11161	225	1	spain	GPE
ajfa-11161	226	1	quarterly	DATE
ajfa-11161	226	2	18(1	CARDINAL
ajfa-11161	226	3	37	CARDINAL
ajfa-11161	227	1	s.k.	GPE
ajfa-11161	227	2	& toth	PERSON
ajfa-11161	227	3	t.	GPE
ajfa-11161	227	4	2011	DATE
ajfa-11161	228	1	eastern european	ORG
ajfa-11161	229	1	g.c.	GPE
ajfa-11161	229	2	p.d.	PERSON
ajfa-11161	229	3	2000	DATE
ajfa-11161	230	1	the united kingdom	GPE
ajfa-11161	231	1	journal of business finance	ORG
ajfa-11161	231	2	10(5	CARDINAL
ajfa-11161	231	3	603	CARDINAL
ajfa-11161	232	1	k.	PERSON
ajfa-11161	232	2	meredith	PERSON
ajfa-11161	232	3	g.g.	GPE
ajfa-11161	232	4	2010	DATE
ajfa-11161	233	1	canada	GPE
ajfa-11161	234	1	48(2	DATE
ajfa-11161	234	2	225	CARDINAL
ajfa-11161	235	1	billington	PERSON
ajfa-11161	235	2	johnson	GPE
ajfa-11161	235	3	b., & triantis	ORG
ajfa-11161	237	1	32-43	CARDINAL
ajfa-11161	238	1	bowman	PERSON
ajfa-11161	238	2	e.h.	GPE
ajfa-11161	240	1	12(6	CARDINAL
ajfa-11161	240	2	772	CARDINAL
ajfa-11161	241	1	https://doi.org/10.1287/orsc.12.6.772.10080	NORP
ajfa-11161	241	2	d.	NORP
ajfa-11161	241	3	de jong	ORG
ajfa-11161	241	4	k. (2004	PERSON
ajfa-11161	242	1	europe	LOC
ajfa-11161	243	1	33(4	CARDINAL
ajfa-11161	243	2	71	CARDINAL
ajfa-11161	245	1	italian	NORP
ajfa-11161	246	1	journal of management	ORG
ajfa-11161	246	2	2(2	CARDINAL
ajfa-11161	246	3	191-212	CARDINAL
ajfa-11161	247	1	https://doi.org/10.1023/a:1009946929486 chen	PERSON
ajfa-11161	247	2	2008	DATE
ajfa-11161	248	1	dcf techniques	ORG
ajfa-11161	249	1	20(1	CARDINAL
ajfa-11161	249	2	13	CARDINAL
ajfa-11161	250	1	https://doi.org/10.1023/a:1009946929486 asian journal of finance & accounting	ORG
ajfa-11161	250	2	1946-052x 2017	MONEY
ajfa-11161	250	3	9	CARDINAL
ajfa-11161	250	4	2 ajfa.macrothink.org	TIME
ajfa-11161	250	5	348 cho	PERSON
ajfa-11161	252	1	atlantic	LOC
ajfa-11161	252	2	business,32	ORG
ajfa-11161	252	3	93	CARDINAL
ajfa-11161	252	4	cooper	FAC
ajfa-11161	252	5	w.d.	GPE
ajfa-11161	252	6	morgan	GPE
ajfa-11161	252	7	r.g.	GPE
ajfa-11161	252	8	a., & smith	ORG
ajfa-11161	254	1	26(1& 2	ORG
ajfa-11161	254	2	15-19	CARDINAL
ajfa-11161	255	1	copeland	GPE
ajfa-11161	255	2	t.e.	GPE
ajfa-11161	255	3	& weston	GPE
ajfa-11161	256	1	3rd	ORDINAL
ajfa-11161	257	1	addison-wesley publishing company inc.	ORG
ajfa-11161	258	1	dayananda	GPE
ajfa-11161	258	2	d.	NORP
ajfa-11161	258	3	r.	NORP
ajfa-11161	258	4	harrison	PERSON
ajfa-11161	258	5	s.	PERSON
ajfa-11161	258	6	j., & rowland	ORG
ajfa-11161	258	7	2002	DATE
ajfa-11161	260	1	edinburgh	GPE
ajfa-11161	260	2	cambridge university press	ORG
ajfa-11161	261	1	l., &	ORG
ajfa-11161	261	2	s.	PERSON
ajfa-11161	261	3	2007	DATE
ajfa-11161	262	1	croatian	NORP
ajfa-11161	263	1	south east european journal of economics	ORG
ajfa-11161	263	2	2(1	CARDINAL
ajfa-11161	263	3	59	CARDINAL
ajfa-11161	264	1	d.	NORP
ajfa-11161	264	2	n., & semenescu	ORG
ajfa-11161	265	1	romanian	NORP
ajfa-11161	266	1	2(2),95-102	CARDINAL
ajfa-11161	267	1	d.o.	GPE
ajfa-11161	267	2	t.o.	GPE
ajfa-11161	267	3	2006	DATE
ajfa-11161	268	1	third	ORDINAL
ajfa-11161	268	2	nigeria	GPE
ajfa-11161	269	1	international research journal	ORG
ajfa-11161	269	2	2(2	CARDINAL
ajfa-11161	269	3	136	CARDINAL
ajfa-11161	270	1	e.j.	GPE
ajfa-11161	270	2	kleiman	PERSON
ajfa-11161	270	3	r.t.	GPE
ajfa-11161	270	4	& sahu	PERSON
ajfa-11161	272	1	300	CARDINAL
ajfa-11161	273	1	j.a.	GPE
ajfa-11161	273	2	g.a.	PERSON
ajfa-11161	273	3	2000	DATE
ajfa-11161	274	1	nj	ORG
ajfa-11161	274	2	lawrence erlbaum graham	PERSON
ajfa-11161	274	3	j., & harvey	ORG
ajfa-11161	274	4	c.(2001	PERSON
ajfa-11161	276	1	journal of financial economics	ORG
ajfa-11161	276	2	187	CARDINAL
ajfa-11161	277	1	https://doi.org/10.1016/s0304-405x(01)00044-7 haddad	PERSON
ajfa-11161	277	2	k.	PERSON
ajfa-11161	277	3	sterk	GPE
ajfa-11161	277	4	w., & wu	ORG
ajfa-11161	277	5	a.	PERSON
ajfa-11161	277	6	2010	DATE
ajfa-11161	278	1	taiwanese	NORP
ajfa-11161	279	1	journal of international management studies	ORG
ajfa-11161	279	2	5(1	CARDINAL
ajfa-11161	279	3	178	CARDINAL
ajfa-11161	280	1	haka	PERSON
ajfa-11161	280	2	s.f.	PERSON
ajfa-11161	280	3	1987	DATE
ajfa-11161	282	1	12(1	CARDINAL
ajfa-11161	282	2	31	CARDINAL
ajfa-11161	283	1	s.f.	GPE
ajfa-11161	283	2	gordon	PERSON
ajfa-11161	283	3	l.a.	GPE
ajfa-11161	285	1	4	CARDINAL
ajfa-11161	285	2	651	CARDINAL
ajfa-11161	286	1	n., smid, p., & yao	ORG
ajfa-11161	286	2	l.	PERSON
ajfa-11161	286	3	2007	DATE
ajfa-11161	287	1	netherlands	GPE
ajfa-11161	287	2	china	GPE
ajfa-11161	288	1	16(5	CARDINAL
ajfa-11161	288	2	630	CARDINAL
ajfa-11161	289	1	https://doi.org/10.1016/j.ibusrev.2007.05.002	ORG
ajfa-11161	289	2	asian	NORP
ajfa-11161	289	3	finance & accounting	ORG
ajfa-11161	289	4	1946-052x 2017	MONEY
ajfa-11161	289	5	9	CARDINAL
ajfa-11161	289	6	2 ajfa.macrothink.org	TIME
ajfa-11161	291	1	journal of business finance & accounting	ORG
ajfa-11161	291	2	19(3	DATE
ajfa-11161	291	3	387	CARDINAL
ajfa-11161	292	1	https://doi.org/10.1111/j.1468-5957.1992.tb00631.x ho	PERSON
ajfa-11161	294	1	43(3	DATE
ajfa-11161	294	2	247	CARDINAL
ajfa-11161	295	1	https://doi.org/10.1080/00137919808903198 kersyte, a. (	PERSON
ajfa-11161	295	2	2011	DATE
ajfa-11161	297	1	16(1	CARDINAL
ajfa-11161	297	2	1130	CARDINAL
ajfa-11161	298	1	kester	PERSON
ajfa-11161	298	2	g.,chang	PERSON
ajfa-11161	298	3	r.p.	GPE
ajfa-11161	298	4	e.s.	GPE
ajfa-11161	298	5	haikal	ORG
ajfa-11161	298	6	s.	PERSON
ajfa-11161	298	7	md.isa	ORG
ajfa-11161	298	8	skully	ORG
ajfa-11161	298	9	m.t.	GPE
ajfa-11161	298	10	tsui	PERSON
ajfa-11161	298	11	k.c.	GPE
ajfa-11161	299	1	asia-pacific region	LOC
ajfa-11161	299	2	australia	GPE
ajfa-11161	299	3	hong kong	GPE
ajfa-11161	299	4	indonesia	GPE
ajfa-11161	299	5	malaysia	GPE
ajfa-11161	299	6	philippines	GPE
ajfa-11161	299	7	singapore	GPE
ajfa-11161	300	1	9(1	CARDINAL
ajfa-11161	300	2	25	CARDINAL
ajfa-11161	301	1	kester	PERSON
ajfa-11161	301	2	g.	PERSON
ajfa-11161	301	3	irish	NORP
ajfa-11161	302	1	ireland	GPE
ajfa-11161	302	2	43(1	CARDINAL
ajfa-11161	302	3	28	CARDINAL
ajfa-11161	303	1	e., & nganda	ORG
ajfa-11161	303	2	j.	PERSON
ajfa-11161	303	3	2014).a	CARDINAL
ajfa-11161	303	4	kenya	GPE
ajfa-11161	304	1	asian	NORP
ajfa-11161	304	2	2(2	CARDINAL
ajfa-11161	304	3	140	CARDINAL
ajfa-11161	305	1	khamees	PERSON
ajfa-11161	305	2	b. a.	PERSON
ajfa-11161	305	3	al-fayoumi	PERSON
ajfa-11161	305	4	n., & al-thuneibat, a. a.	ORG
ajfa-11161	305	5	2010	DATE
ajfa-11161	306	1	jordanian	NORP
ajfa-11161	306	2	20(1	CARDINAL
ajfa-11161	306	3	49-63	DATE
ajfa-11161	307	1	k.c.	GPE
ajfa-11161	307	2	wang	PERSON
ajfa-11161	307	3	d., & lam	ORG
ajfa-11161	307	4	2004	DATE
ajfa-11161	307	5	hong kong	GPE
ajfa-11161	308	1	international journal of project management	ORG
ajfa-11161	308	2	25(8	CARDINAL
ajfa-11161	308	3	824	CARDINAL
ajfa-11161	309	1	i.t.	GPE
ajfa-11161	309	2	2004	DATE
ajfa-11161	311	1	427	CARDINAL
ajfa-11161	312	1	https://doi.org/10.1111/j.1540-627x.2004.00121.x leon	PERSON
ajfa-11161	312	2	f.m.	PERSON
ajfa-11161	312	3	isa, m., & kester	ORG
ajfa-11161	312	4	g.w.	GPE
ajfa-11161	312	5	2008	DATE
ajfa-11161	313	1	indonesian	NORP
ajfa-11161	314	1	asian journal of business and accounting	ORG
ajfa-11161	314	2	1(2	CARDINAL
ajfa-11161	314	3	175	CARDINAL
ajfa-11161	315	1	b.r.	GPE
ajfa-11161	315	2	shanahan	GPE
ajfa-11161	315	3	y.p.	GPE
ajfa-11161	315	4	new zealand	GPE
ajfa-11161	316	1	fourth	ORDINAL
ajfa-11161	316	2	asia pacific interdisciplinary	EVENT
ajfa-11161	316	3	4 to 6	DATE
ajfa-11161	316	4	singapore	GPE
ajfa-11161	316	5	1-18 mao	QUANTITY
ajfa-11161	316	6	j.c.t.(1970	GPE
ajfa-11161	318	1	25(2	CARDINAL
ajfa-11161	318	2	349-360	CARDINAL
ajfa-11161	319	1	h.m.	GPE
ajfa-11161	319	2	2012	DATE
ajfa-11161	320	1	south africa	GPE
ajfa-11161	321	1	african journal of business management	ORG
ajfa-11161	321	2	6(32	CARDINAL
ajfa-11161	321	3	9279-9292	DATE
ajfa-11161	322	1	https://doi.org/10.5897/ajbm12.747 asian journal of finance & accounting	ORG
ajfa-11161	322	2	1946-052x 2017	MONEY
ajfa-11161	322	3	9	CARDINAL
ajfa-11161	322	4	2	CARDINAL
ajfa-11161	322	5	350	CARDINAL
ajfa-11161	322	6	r.g.	GPE
ajfa-11161	322	7	a.	PERSON
ajfa-11161	322	8	2004	DATE
ajfa-11161	324	1	strategic management journal	ORG
ajfa-11161	324	2	25	CARDINAL
ajfa-11161	324	3	1-21	DATE
ajfa-11161	325	1	https://doi.org/10.1002/smj.358 mohammed	PERSON
ajfa-11161	325	2	m. (	PERSON
ajfa-11161	325	3	2013	DATE
ajfa-11161	326	1	libya	GPE
ajfa-11161	327	1	phd thesis	PERSON
ajfa-11161	328	1	mustapha	PERSON
ajfa-11161	328	2	m.z.	GPE
ajfa-11161	328	3	s.t.l.(2001	PERSON
ajfa-11161	329	1	malaysian	NORP
ajfa-11161	330	1	the asia pacific management conference	ORG
ajfa-11161	330	2	279	CARDINAL
ajfa-11161	331	1	m. al.	PERSON
ajfa-11161	331	2	tian	PERSON
ajfa-11161	331	3	g.	PERSON
ajfa-11161	331	4	hasan, h., & tan	ORG
ajfa-11161	332	1	kuwait	GPE
ajfa-11161	333	1	society,12(5	GPE
ajfa-11161	333	2	595-615	CARDINAL
ajfa-11161	334	1	j. d.	PERSON
ajfa-11161	334	2	w. c., & gale	PERSON
ajfa-11161	334	3	l. r.(1999	PERSON
ajfa-11161	335	1	us	GPE
ajfa-11161	335	2	canada	GPE
ajfa-11161	336	1	9(1	CARDINAL
ajfa-11161	336	2	16	CARDINAL
ajfa-11161	337	1	pereiro	PERSON
ajfa-11161	337	2	argentina	GPE
ajfa-11161	338	1	journal of multinational financial management	ORG
ajfa-11161	338	2	16(2),160	CARDINAL
ajfa-11161	339	1	https://doi.org/10.1016/j.mulfin.2005.06.001 peterson	PERSON
ajfa-11161	339	2	p.p. & fabozzi	ORG
ajfa-11161	340	1	wiley & sons	ORG
ajfa-11161	340	2	new york	GPE
ajfa-11161	340	3	ny	GPE
ajfa-11161	342	1	79	CARDINAL
ajfa-11161	343	1	k.l.	GPE
ajfa-11161	343	2	sugimoto	PERSON
ajfa-11161	343	3	yamamoto	PERSON
ajfa-11161	343	4	n.	ORG
ajfa-11161	343	5	nishiwaki	GPE
ajfa-11161	343	6	a., & kano	ORG
ajfa-11161	345	1	international research journal	ORG
ajfa-11161	345	2	43,123	CARDINAL
ajfa-11161	346	1	rogers	ORG
ajfa-11161	346	2	e.m.	GPE
ajfa-11161	346	3	1995	DATE
ajfa-11161	348	1	4th	ORDINAL
ajfa-11161	348	2	new york	GPE
ajfa-11161	349	1	ryan	PERSON
ajfa-11161	349	2	p. a.	PERSON
ajfa-11161	349	3	g. p.	PERSON
ajfa-11161	349	4	2002	DATE
ajfa-11161	350	1	1000	CARDINAL
ajfa-11161	351	1	8(4	CARDINAL
ajfa-11161	351	2	355	CARDINAL
ajfa-11161	352	1	sandahl	PERSON
ajfa-11161	352	2	g., & sjogren	ORG
ajfa-11161	352	3	s.	PERSON
ajfa-11161	352	4	2003	DATE
ajfa-11161	353	1	sweden	GPE
ajfa-11161	355	1	84(1	CARDINAL
ajfa-11161	355	2	51-69	DATE
ajfa-11161	356	1	https://doi.org/10.1016/s0925-5273(02)00379-1	CARDINAL
ajfa-11161	356	2	a.(1999	PERSON
ajfa-11161	358	1	19	CARDINAL
ajfa-11161	359	1	shinoda	ORG
ajfa-11161	359	2	t.	GPE
ajfa-11161	359	3	2010	DATE
ajfa-11161	360	1	japan	GPE
ajfa-11161	361	1	hokkaido university	ORG
ajfa-11161	361	2	39	CARDINAL
ajfa-11161	361	3	2010),39	CARDINAL
ajfa-11161	362	1	asian journal of finance & accounting	ORG
ajfa-11161	362	2	1946-052x 2017	MONEY
ajfa-11161	362	3	9	CARDINAL
ajfa-11161	363	1	2	CARDINAL
ajfa-11161	363	2	351	CARDINAL
ajfa-11161	363	3	singh	GPE
ajfa-11161	363	4	s.	GPE
ajfa-11161	363	5	jain	GPE
ajfa-11161	363	6	p.k.	GPE
ajfa-11161	364	1	india	GPE
ajfa-11161	365	1	9(1	CARDINAL
ajfa-11161	365	2	96-112	CARDINAL
ajfa-11161	368	1	22(3	CARDINAL
ajfa-11161	368	2	202	CARDINAL
ajfa-11161	369	1	https://doi.org/10.2307/3665939 truong	PERSON
ajfa-11161	369	2	g., & peat	ORG
ajfa-11161	369	3	m.(2008	PERSON
ajfa-11161	370	1	australia	GPE
ajfa-11161	371	1	australian journal of management	ORG
ajfa-11161	371	2	33(1	CARDINAL
ajfa-11161	371	3	95	CARDINAL
ajfa-11161	374	1	4(17	CARDINAL
ajfa-11161	374	2	26	CARDINAL
ajfa-11161	378	1	17(1	CARDINAL
ajfa-11161	378	2	106	CARDINAL
ajfa-11161	379	1	https://doi.org/10.1016/j.mar.2005.07.002 verma	PERSON
ajfa-11161	379	2	s., gupta	PERSON
ajfa-11161	379	3	s., & batra	ORG
ajfa-11161	379	4	r.(2009	ORG
ajfa-11161	380	1	india	GPE
ajfa-11161	381	1	the journal of business perspective	ORG
ajfa-11161	381	2	13(3	CARDINAL
ajfa-11161	381	3	1-17	CARDINAL
ajfa-11161	382	1	https://doi.org/10.1177/097226290901300301 williams	PERSON
ajfa-11161	382	2	j.j.	GPE
ajfa-11161	383	1	26(4	CARDINAL
ajfa-11161	383	2	443	CARDINAL
ajfa-11161	384	1	https://doi.org/10.1016/s0361-3682(01)00002-2 wnuk-pel	GPE
ajfa-11161	384	2	poland	GPE
ajfa-11161	385	1	social sciences	ORG
ajfa-11161	385	2	59	CARDINAL
ajfa-11161	386	1	https://doi.org/10.5755/j01.ss.82.4.6612 wolffsen	PERSON
ajfa-11161	386	2	2012	DATE
ajfa-11161	388	1	taikomoji	PERSON
ajfa-11161	388	2	6/2	CARDINAL
ajfa-11161	388	3	143-159	CARDINAL
ajfa-11161	389	1	wong	GPE
ajfa-11161	389	2	k.a.	GPE
ajfa-11161	389	3	e. j., & leung	PERSON
ajfa-11161	389	4	r. k.	PERSON
ajfa-11161	390	1	malaysia	GPE
ajfa-11161	390	2	singapore	GPE
ajfa-11161	390	3	hong kong	GPE
ajfa-11161	391	1	asia-pacific journal	LOC
ajfa-11161	391	2	4(2	CARDINAL
ajfa-11161	391	3	112	CARDINAL
ajfa-11161	392	1	pakistan	GPE
ajfa-11161	393	1	https://doi.org/10.2139/ssrn.1308662	GPE