id	sid	eid	entity	type
ajfa-11761	1	1	microsoft	ORG
ajfa-11761	1	2	11761-43225	DATE
ajfa-11761	1	3	asian	NORP
ajfa-11761	1	4	finance & accounting	ORG
ajfa-11761	1	5	1946-052x 2017	MONEY
ajfa-11761	1	6	9	CARDINAL
ajfa-11761	1	7	2	CARDINAL
ajfa-11761	1	8	103	CARDINAL
ajfa-11761	1	9	south african	NORP
ajfa-11761	1	10	sri lankan	NORP
ajfa-11761	1	11	university of kelaniya	ORG
ajfa-11761	1	12	sri lanka	GPE
ajfa-11761	1	13	july3	PERSON
ajfa-11761	1	14	2017	DATE
ajfa-11761	1	15	october 4	DATE
ajfa-11761	1	16	2017	DATE
ajfa-11761	1	17	december 1	DATE
ajfa-11761	1	18	south africa	GPE
ajfa-11761	1	19	sri lanka	GPE
ajfa-11761	2	1	south africa	GPE
ajfa-11761	2	2	sri lanka	GPE
ajfa-11761	3	1	2011-2015	DATE
ajfa-11761	5	1	south africa	GPE
ajfa-11761	6	1	sri lanka	GPE
ajfa-11761	8	1	south african	NORP
ajfa-11761	9	1	sri lanka	GPE
ajfa-11761	9	2	asian	NORP
ajfa-11761	9	3	finance & accounting	ORG
ajfa-11761	9	4	1946-052x 2017	MONEY
ajfa-11761	9	5	9	CARDINAL
ajfa-11761	9	6	2	CARDINAL
ajfa-11761	9	7	104	ORG
ajfa-11761	10	1	south africa	GPE
ajfa-11761	10	2	sri lanka	GPE
ajfa-11761	10	3	capital structure asian journal of finance & accounting	ORG
ajfa-11761	10	4	1946-052x 2017	MONEY
ajfa-11761	10	5	9	CARDINAL
ajfa-11761	10	6	2	CARDINAL
ajfa-11761	10	7	105 1	DATE
ajfa-11761	13	1	2005	DATE
ajfa-11761	18	1	2007	DATE
ajfa-11761	20	1	gleason	ORG
ajfa-11761	20	2	mathur	PERSON
ajfa-11761	20	3	mathur	ORG
ajfa-11761	20	4	2000	DATE
ajfa-11761	21	1	gleason et al	PERSON
ajfa-11761	22	1	2000	DATE
ajfa-11761	22	2	one	CARDINAL
ajfa-11761	24	1	modigliani	ORG
ajfa-11761	24	2	miller	ORG
ajfa-11761	24	3	1958	DATE
ajfa-11761	26	1	modigliani	ORG
ajfa-11761	26	2	miller	ORG
ajfa-11761	26	3	1958	DATE
ajfa-11761	28	1	modigliani	PERSON
ajfa-11761	28	2	miller	ORG
ajfa-11761	28	3	1958	DATE
ajfa-11761	29	1	modigliani	ORG
ajfa-11761	29	2	miller	PERSON
ajfa-11761	29	3	1963	DATE
ajfa-11761	32	1	asian	NORP
ajfa-11761	32	2	finance & accounting	ORG
ajfa-11761	32	3	1946-052x 2017	MONEY
ajfa-11761	32	4	9	CARDINAL
ajfa-11761	32	5	2	CARDINAL
ajfa-11761	32	6	106	DATE
ajfa-11761	33	1	gleason et al.	ORG
ajfa-11761	33	2	2000	DATE
ajfa-11761	33	3	yazdanfar	ORG
ajfa-11761	33	4	öhman	ORG
ajfa-11761	33	5	2015	DATE
ajfa-11761	36	1	ghana	GPE
ajfa-11761	36	2	2005	DATE
ajfa-11761	36	3	sri lanka	GPE
ajfa-11761	36	4	2013	DATE
ajfa-11761	36	5	malaysia	GPE
ajfa-11761	36	6	san	GPE
ajfa-11761	36	7	heng	GPE
ajfa-11761	36	8	2011	DATE
ajfa-11761	36	9	salim	PERSON
ajfa-11761	36	10	yadav	PERSON
ajfa-11761	36	11	2012	DATE
ajfa-11761	36	12	roden	PERSON
ajfa-11761	36	13	1995	DATE
ajfa-11761	36	14	china huang	GPE
ajfa-11761	36	15	2006	DATE
ajfa-11761	36	16	india	GPE
ajfa-11761	36	17	kakani et al	PERSON
ajfa-11761	36	18	2001	DATE
ajfa-11761	38	1	south africa	GPE
ajfa-11761	38	2	sri lanka	GPE
ajfa-11761	39	1	goddard et al.	PERSON
ajfa-11761	39	2	2005	DATE
ajfa-11761	39	3	2005;nimalathasan	DATE
ajfa-11761	39	4	2010	DATE
ajfa-11761	39	5	salim	PERSON
ajfa-11761	39	6	yadav	PERSON
ajfa-11761	39	7	2012	DATE
ajfa-11761	39	8	gleason et al	PERSON
ajfa-11761	40	1	2000	DATE
ajfa-11761	40	2	yazdanfar	ORG
ajfa-11761	40	3	2015	DATE
ajfa-11761	41	1	south africa	GPE
ajfa-11761	41	2	sri lanka	GPE
ajfa-11761	43	1	gleason et al	PERSON
ajfa-11761	44	1	2000	DATE
ajfa-11761	44	2	yazdanfar	ORG
ajfa-11761	44	3	2015	CARDINAL
ajfa-11761	44	4	the johannesburg stock exchange	ORG
ajfa-11761	44	5	jse	ORG
ajfa-11761	44	6	colombo stock exchange	ORG
ajfa-11761	44	7	cse	ORG
ajfa-11761	45	1	south africa	GPE
ajfa-11761	45	2	sri lanka	GPE
ajfa-11761	46	1	south african	NORP
ajfa-11761	46	2	sri lankan	NORP
ajfa-11761	49	1	asian	NORP
ajfa-11761	49	2	finance & accounting	ORG
ajfa-11761	49	3	1946-052x 2017	MONEY
ajfa-11761	49	4	9	CARDINAL
ajfa-11761	49	5	2	CARDINAL
ajfa-11761	49	6	107	CARDINAL
ajfa-11761	53	1	2014	DATE
ajfa-11761	54	1	gleason et al	PERSON
ajfa-11761	55	1	2000	DATE
ajfa-11761	55	2	one	CARDINAL
ajfa-11761	57	1	section 2	LAW
ajfa-11761	58	1	section 3	LAW
ajfa-11761	60	1	section 4	LAW
ajfa-11761	60	2	section 5	LAW
ajfa-11761	63	1	2006	DATE
ajfa-11761	63	2	2007	DATE
ajfa-11761	63	3	eldomiaty	PERSON
ajfa-11761	63	4	mohamed	PERSON
ajfa-11761	63	5	2008	DATE
ajfa-11761	63	6	2012	DATE
ajfa-11761	63	7	yazdanfar	ORG
ajfa-11761	63	8	öhman	ORG
ajfa-11761	63	9	2015	DATE
ajfa-11761	63	10	moon et al	PERSON
ajfa-11761	63	11	2015	DATE
ajfa-11761	63	12	2015	DATE
ajfa-11761	64	1	eldomiaty	PERSON
ajfa-11761	64	2	mohamed	PERSON
ajfa-11761	64	3	2008	DATE
ajfa-11761	66	1	goddard et al.	PERSON
ajfa-11761	66	2	2005	DATE
ajfa-11761	66	3	campello	ORG
ajfa-11761	66	4	2006	DATE
ajfa-11761	66	5	david &olorunfemi	ORG
ajfa-11761	66	6	2010	DATE
ajfa-11761	66	7	salim	PERSON
ajfa-11761	66	8	yadav	PERSON
ajfa-11761	66	9	2012	DATE
ajfa-11761	66	10	2012	DATE
ajfa-11761	66	11	2014	DATE
ajfa-11761	66	12	2015	DATE
ajfa-11761	66	13	yazdanfar	ORG
ajfa-11761	66	14	öhman	ORG
ajfa-11761	66	15	2015	DATE
ajfa-11761	66	16	one	CARDINAL
ajfa-11761	66	17	gleason et al.	PERSON
ajfa-11761	66	18	2000	DATE
ajfa-11761	66	19	yazdanfar	ORG
ajfa-11761	66	20	öhman	ORG
ajfa-11761	66	21	2015	DATE
ajfa-11761	67	1	one	CARDINAL
ajfa-11761	68	1	asian journal of finance & accounting	ORG
ajfa-11761	68	2	1946-052x 2017	MONEY
ajfa-11761	69	1	9	CARDINAL
ajfa-11761	69	2	2	CARDINAL
ajfa-11761	69	3	108	CARDINAL
ajfa-11761	70	1	2	CARDINAL
ajfa-11761	71	1	goddard et al.	PERSON
ajfa-11761	71	2	2005	DATE
ajfa-11761	71	3	abor	ORG
ajfa-11761	71	4	2005	DATE
ajfa-11761	71	5	abu-tapanjeh	GPE
ajfa-11761	71	6	2006	DATE
ajfa-11761	71	7	2010	DATE
ajfa-11761	71	8	wang	PERSON
ajfa-11761	71	9	2011	DATE
ajfa-11761	71	10	salim	PERSON
ajfa-11761	71	11	yadav	PERSON
ajfa-11761	71	12	2012	DATE
ajfa-11761	72	1	south africa	GPE
ajfa-11761	72	2	south africa’s	GPE
ajfa-11761	72	3	2013	DATE
ajfa-11761	72	4	12.5%	PERCENT
ajfa-11761	73	1	fourth	ORDINAL
ajfa-11761	74	1	2005	DATE
ajfa-11761	74	2	22	CARDINAL
ajfa-11761	74	3	ghana	GPE
ajfa-11761	74	4	1998-2002	DATE
ajfa-11761	75	1	2005	DATE
ajfa-11761	76	1	2005	DATE
ajfa-11761	76	2	roe	LAW
ajfa-11761	77	1	2007	DATE
ajfa-11761	77	2	160	CARDINAL
ajfa-11761	77	3	ghanaian	NORP
ajfa-11761	77	4	200	CARDINAL
ajfa-11761	77	5	south african	NORP
ajfa-11761	77	6	1998-2003	DATE
ajfa-11761	78	1	2007	DATE
ajfa-11761	78	2	ghanaian	NORP
ajfa-11761	78	3	south african	NORP
ajfa-11761	79	1	2007	DATE
ajfa-11761	80	1	two	CARDINAL
ajfa-11761	80	2	2009	DATE
ajfa-11761	82	1	2001	DATE
ajfa-11761	82	2	ten	CARDINAL
ajfa-11761	82	3	brazil	GPE
ajfa-11761	82	4	mexico	GPE
ajfa-11761	82	5	south korea	GPE
ajfa-11761	82	6	zimbabwe	GPE
ajfa-11761	82	7	malaysia	GPE
ajfa-11761	83	1	american	NORP
ajfa-11761	85	1	james	PERSON
ajfa-11761	85	2	2002	DATE
ajfa-11761	85	3	american	NORP
ajfa-11761	86	1	mesquita	PERSON
ajfa-11761	86	2	2003	DATE
ajfa-11761	86	3	70	CARDINAL
ajfa-11761	86	4	1995-2001	DATE
ajfa-11761	86	5	the asian journal of finance & accounting	ORG
ajfa-11761	86	6	1946-052x 2017	MONEY
ajfa-11761	86	7	9	CARDINAL
ajfa-11761	86	8	2	CARDINAL
ajfa-11761	86	9	109	CARDINAL
ajfa-11761	87	1	xu	PERSON
ajfa-11761	87	2	2013	DATE
ajfa-11761	88	1	moon et al	PERSON
ajfa-11761	89	1	2015	DATE
ajfa-11761	89	2	zero	CARDINAL
ajfa-11761	92	1	moon et al	PERSON
ajfa-11761	93	1	2015	CARDINAL
ajfa-11761	93	2	french	NORP
ajfa-11761	93	3	1993	DATE
ajfa-11761	93	4	three	CARDINAL
ajfa-11761	93	5	1997	DATE
ajfa-11761	93	6	four	CARDINAL
ajfa-11761	93	7	1	CARDINAL
ajfa-11761	93	8	2	DATE
ajfa-11761	93	9	3	DATE
ajfa-11761	93	10	4	DATE
ajfa-11761	93	11	5-year	DATE
ajfa-11761	93	12	3and 5-year	DATE
ajfa-11761	94	1	kakani et al	PERSON
ajfa-11761	95	1	2001	DATE
ajfa-11761	95	2	566	CARDINAL
ajfa-11761	95	3	indian	NORP
ajfa-11761	95	4	eight years	DATE
ajfa-11761	95	5	two	CARDINAL
ajfa-11761	95	6	1992-96	DATE
ajfa-11761	95	7	1996-2000	DATE
ajfa-11761	95	8	indian	NORP
ajfa-11761	98	1	kakani et al	PERSON
ajfa-11761	98	2	2001	DATE
ajfa-11761	98	3	2014	DATE
ajfa-11761	99	1	indian	NORP
ajfa-11761	100	1	2014	DATE
ajfa-11761	101	1	williams	PERSON
ajfa-11761	101	2	goodman	ORG
ajfa-11761	101	3	1971	DATE
ajfa-11761	101	4	gupta	ORG
ajfa-11761	101	5	1972	DATE
ajfa-11761	101	6	bowen et al	PERSON
ajfa-11761	101	7	1982	DATE
ajfa-11761	101	8	mensah	GPE
ajfa-11761	101	9	1984	DATE
ajfa-11761	102	1	wang	PERSON
ajfa-11761	102	2	2011	DATE
ajfa-11761	102	3	ols	ORG
ajfa-11761	103	1	sri	GPE
ajfa-11761	104	1	2010	DATE
ajfa-11761	105	1	nirajini	PERSON
ajfa-11761	105	2	2013	DATE
ajfa-11761	105	3	sri lanka	GPE
ajfa-11761	107	1	jordan	GPE
ajfa-11761	107	2	abu-tapanjeh	GPE
ajfa-11761	107	3	2006	DATE
ajfa-11761	108	1	jordanian	NORP
ajfa-11761	108	2	the years 1999-2003	DATE
ajfa-11761	109	1	asian journal of finance & accounting	ORG
ajfa-11761	109	2	1946-052x 2017	MONEY
ajfa-11761	109	3	9	CARDINAL
ajfa-11761	109	4	2	CARDINAL
ajfa-11761	110	1	110	CARDINAL
ajfa-11761	111	1	2012	DATE
ajfa-11761	112	1	tehran stock exchange	ORG
ajfa-11761	113	1	zeitun	PERSON
ajfa-11761	113	2	saleh	PERSON
ajfa-11761	113	3	2015	DATE
ajfa-11761	115	1	2014),chinaemerem	CARDINAL
ajfa-11761	115	2	anthony	PERSON
ajfa-11761	115	3	2012	DATE
ajfa-11761	115	4	gleason et al.	PERSON
ajfa-11761	115	5	2000)majumdar	CARDINAL
ajfa-11761	115	6	1999	DATE
ajfa-11761	116	1	european	NORP
ajfa-11761	116	2	gleason et al.	ORG
ajfa-11761	116	3	2000	DATE
ajfa-11761	116	4	goddard et al.	PERSON
ajfa-11761	116	5	2005	DATE
ajfa-11761	116	6	yazdanfar	ORG
ajfa-11761	116	7	öhman	ORG
ajfa-11761	116	8	2015	DATE
ajfa-11761	117	1	gleason et al	PERSON
ajfa-11761	118	1	2000	DATE
ajfa-11761	118	2	yazdanfar	ORG
ajfa-11761	118	3	2015	DATE
ajfa-11761	119	1	goddard et al	PERSON
ajfa-11761	120	1	2005	DATE
ajfa-11761	120	2	two	CARDINAL
ajfa-11761	121	1	european	NORP
ajfa-11761	122	1	yazdanfar	ORG
ajfa-11761	122	2	2015	CARDINAL
ajfa-11761	122	3	three	CARDINAL
ajfa-11761	122	4	swedish	NORP
ajfa-11761	122	5	five	CARDINAL
ajfa-11761	122	6	2009-2012	DATE
ajfa-11761	125	1	yazdanfar	ORG
ajfa-11761	125	2	2015	CARDINAL
ajfa-11761	125	3	2015	CARDINAL
ajfa-11761	125	4	uk	GPE
ajfa-11761	126	1	two	CARDINAL
ajfa-11761	126	2	uk	GPE
ajfa-11761	126	3	1998-2008	DATE
ajfa-11761	127	1	weill	PERSON
ajfa-11761	127	2	2008	DATE
ajfa-11761	127	3	spain	GPE
ajfa-11761	127	4	italy	GPE
ajfa-11761	127	5	germany	GPE
ajfa-11761	127	6	france	GPE
ajfa-11761	127	7	belgium	GPE
ajfa-11761	127	8	norway	GPE
ajfa-11761	127	9	portugal	GPE
ajfa-11761	128	1	kebewar	PERSON
ajfa-11761	128	2	2012	DATE
ajfa-11761	128	3	french	NORP
ajfa-11761	130	1	gmm kebewar	PERSON
ajfa-11761	130	2	2012	DATE
ajfa-11761	131	1	2005	DATE
ajfa-11761	132	1	asian	NORP
ajfa-11761	132	2	finance & accounting	ORG
ajfa-11761	132	3	1946-052x 2017	MONEY
ajfa-11761	132	4	9	CARDINAL
ajfa-11761	132	5	2	CARDINAL
ajfa-11761	132	6	111	CARDINAL
ajfa-11761	135	1	sri lankan	NORP
ajfa-11761	136	1	two	CARDINAL
ajfa-11761	136	2	two	CARDINAL
ajfa-11761	137	1	3	CARDINAL
ajfa-11761	137	2	the five year period from 2011 to 2015	DATE
ajfa-11761	138	1	annual	DATE
ajfa-11761	141	1	205	CARDINAL
ajfa-11761	141	2	125	CARDINAL
ajfa-11761	141	3	south africa	GPE
ajfa-11761	141	4	80	DATE
ajfa-11761	141	5	sri lanka	GPE
ajfa-11761	143	1	3.1	CARDINAL
ajfa-11761	145	1	yazdanfar	ORG
ajfa-11761	145	2	2015	DATE
ajfa-11761	147	1	campello	ORG
ajfa-11761	147	2	2006	DATE
ajfa-11761	149	1	gleason et al	PERSON
ajfa-11761	150	1	2000	DATE
ajfa-11761	150	2	yazdanfar	ORG
ajfa-11761	150	3	2015	DATE
ajfa-11761	150	4	asian journal of finance & accounting	ORG
ajfa-11761	150	5	1946-052x 2017	MONEY
ajfa-11761	151	1	9	CARDINAL
ajfa-11761	151	2	2	CARDINAL
ajfa-11761	152	1	south africa	GPE
ajfa-11761	152	2	sri lanka	GPE
ajfa-11761	156	1	second	ORDINAL
ajfa-11761	156	2	third	ORDINAL
ajfa-11761	156	3	south africa	GPE
ajfa-11761	156	4	sri lanka	GPE
ajfa-11761	157	1	south africa	GPE
ajfa-11761	157	2	sri lanka	GPE
ajfa-11761	160	1	2003	DATE
ajfa-11761	160	2	abor	ORG
ajfa-11761	160	3	2005	DATE
ajfa-11761	160	4	david &olorunfemi	ORG
ajfa-11761	160	5	2010	DATE
ajfa-11761	160	6	2010	DATE
ajfa-11761	160	7	salim	PERSON
ajfa-11761	160	8	yadav	PERSON
ajfa-11761	160	9	2012	DATE
ajfa-11761	160	10	asian	NORP
ajfa-11761	160	11	finance & accounting	ORG
ajfa-11761	160	12	1946-052x 2017	MONEY
ajfa-11761	160	13	9	CARDINAL
ajfa-11761	160	14	2	CARDINAL
ajfa-11761	160	15	113	CARDINAL
ajfa-11761	160	16	gleason et al.	PERSON
ajfa-11761	160	17	2000	DATE
ajfa-11761	160	18	goddard et al.	PERSON
ajfa-11761	160	19	2005	DATE
ajfa-11761	160	20	2012	DATE
ajfa-11761	160	21	yazdanfar	ORG
ajfa-11761	160	22	öhman	ORG
ajfa-11761	160	23	2015	DATE
ajfa-11761	160	24	abu-tapanjeh	GPE
ajfa-11761	160	25	2006	DATE
ajfa-11761	160	26	2009	DATE
ajfa-11761	161	1	abor	ORG
ajfa-11761	161	2	2007	DATE
ajfa-11761	162	1	gleason et al	ORG
ajfa-11761	163	1	2000	DATE
ajfa-11761	163	2	yazdanfar	ORG
ajfa-11761	163	3	2015	DATE
ajfa-11761	164	1	1999	DATE
ajfa-11761	164	2	2003	DATE
ajfa-11761	166	1	the years	DATE
ajfa-11761	169	1	majumdar	PERSON
ajfa-11761	169	2	1999	DATE
ajfa-11761	170	1	mata	PERSON
ajfa-11761	170	2	2003	DATE
ajfa-11761	172	1	the johannesburg stock exchange	ORG
ajfa-11761	172	2	jse	ORG
ajfa-11761	172	3	cse	ORG
ajfa-11761	173	1	jse	ORG
ajfa-11761	173	2	47	CARDINAL
ajfa-11761	174	1	cse	ORG
ajfa-11761	174	2	morgan stanley capital international (msci	ORG
ajfa-11761	175	1	cse	ORG
ajfa-11761	175	2	12	CARDINAL
ajfa-11761	176	1	4	CARDINAL
ajfa-11761	177	1	cse	ORG
ajfa-11761	177	2	16	CARDINAL
ajfa-11761	178	1	cse	ORG
ajfa-11761	178	2	2011-2015	DATE
ajfa-11761	179	1	25	CARDINAL
ajfa-11761	179	2	south africa	GPE
ajfa-11761	179	3	16	CARDINAL
ajfa-11761	179	4	sri lanka	GPE
ajfa-11761	180	1	2011	DATE
ajfa-11761	180	2	2015	CARDINAL
ajfa-11761	181	1	asian journal of finance & accounting	ORG
ajfa-11761	181	2	1946-052x 2017	MONEY
ajfa-11761	181	3	9	CARDINAL
ajfa-11761	182	1	2	CARDINAL
ajfa-11761	182	2	114	CARDINAL
ajfa-11761	182	3	2008-09	DATE
ajfa-11761	182	4	sri lanka	GPE
ajfa-11761	182	5	2009	DATE
ajfa-11761	185	1	year t	DATE
ajfa-11761	185	2	year t	DATE
ajfa-11761	185	3	year t	DATE
ajfa-11761	185	4	years	DATE
ajfa-11761	185	5	the year	DATE
ajfa-11761	186	1	4.data	CARDINAL
ajfa-11761	186	2	4.1	CARDINAL
ajfa-11761	186	3	south africa’s	GPE
ajfa-11761	186	4	4.2.1	CARDINAL
ajfa-11761	186	5	4.2.2	CARDINAL
ajfa-11761	187	1	4.2.3	CARDINAL
ajfa-11761	188	1	4.1	CARDINAL
ajfa-11761	189	1	2012	DATE
ajfa-11761	192	1	9.8	CARDINAL
ajfa-11761	194	1	ros	CARDINAL
ajfa-11761	194	2	8.85%	PERCENT
ajfa-11761	194	3	5.52%	PERCENT
ajfa-11761	197	1	37%	PERCENT
ajfa-11761	197	2	approximately 15%	PERCENT
ajfa-11761	198	1	asian	NORP
ajfa-11761	198	2	finance & accounting	ORG
ajfa-11761	198	3	1946-052x 2017	MONEY
ajfa-11761	198	4	9	CARDINAL
ajfa-11761	198	5	2	CARDINAL
ajfa-11761	198	6	115 52%	PERCENT
ajfa-11761	198	7	around 48%	PERCENT
ajfa-11761	199	1	approximately 4%	PERCENT
ajfa-11761	199	2	two	CARDINAL
ajfa-11761	202	1	yazdanfar	ORG
ajfa-11761	202	2	2015	DATE
ajfa-11761	204	1	5 percent	PERCENT
ajfa-11761	205	1	4.1	CARDINAL
ajfa-11761	207	1	max	PERSON
ajfa-11761	207	2	0.0885	CARDINAL
ajfa-11761	207	3	0.1056	MONEY
ajfa-11761	207	4	0.3312 n= 125	CARDINAL
ajfa-11761	207	5	0.3063	CARDINAL
ajfa-11761	207	6	25	CARDINAL
ajfa-11761	207	7	0.0416	CARDINAL
ajfa-11761	207	8	0.0552 0.0758 -0.1834 0.2278	MONEY
ajfa-11761	207	9	0.2152	CARDINAL
ajfa-11761	207	10	25	CARDINAL
ajfa-11761	207	11	0.0246	CARDINAL
ajfa-11761	207	12	0.8699 n= 125	PRODUCT
ajfa-11761	207	13	25	CARDINAL
ajfa-11761	207	14	0.6336	MONEY
ajfa-11761	207	15	5	CARDINAL
ajfa-11761	207	16	0.1478 0.1631	MONEY
ajfa-11761	207	17	25	CARDINAL
ajfa-11761	207	18	0.0459 0.0064	MONEY
ajfa-11761	207	19	5	CARDINAL
ajfa-11761	207	20	n= 125	LAW
ajfa-11761	207	21	25	CARDINAL
ajfa-11761	207	22	0.0668	CARDINAL
ajfa-11761	207	23	9.6393	MONEY
ajfa-11761	207	24	8.00 130.00	CARDINAL
ajfa-11761	207	25	25	CARDINAL
ajfa-11761	207	26	1.4199 61.16 65.16 t=	MONEY
ajfa-11761	207	27	5	CARDINAL
ajfa-11761	207	28	ros =	ORG
ajfa-11761	207	29	years	DATE
ajfa-11761	208	1	ros	GPE
ajfa-11761	208	2	4.2	CARDINAL
ajfa-11761	210	1	asian journal of finance & accounting	ORG
ajfa-11761	210	2	1946-052x 2017	MONEY
ajfa-11761	210	3	9	CARDINAL
ajfa-11761	210	4	2	CARDINAL
ajfa-11761	210	5	116	CARDINAL
ajfa-11761	210	6	4.2	CARDINAL
ajfa-11761	211	1	ros std ltd size	ORG
ajfa-11761	211	2	1 0.862	CARDINAL
ajfa-11761	211	3	0.113	CARDINAL
ajfa-11761	212	1	0.862	CARDINAL
ajfa-11761	212	2	1	CARDINAL
ajfa-11761	212	3	0.135	CARDINAL
ajfa-11761	212	4	0.155	CARDINAL
ajfa-11761	212	5	1	CARDINAL
ajfa-11761	212	6	0.282	CARDINAL
ajfa-11761	212	7	1 0.143	CARDINAL
ajfa-11761	212	8	0.237	CARDINAL
ajfa-11761	212	9	0.271	CARDINAL
ajfa-11761	212	10	0.135	CARDINAL
ajfa-11761	212	11	0.282	CARDINAL
ajfa-11761	212	12	0.143	CARDINAL
ajfa-11761	212	13	1 0.200	CARDINAL
ajfa-11761	212	14	age 0.113	DATE
ajfa-11761	212	15	0.154	CARDINAL
ajfa-11761	212	16	0.200	CARDINAL
ajfa-11761	212	17	1	CARDINAL
ajfa-11761	212	18	5 percent	PERCENT
ajfa-11761	213	1	ros =	ORG
ajfa-11761	213	2	years	DATE
ajfa-11761	214	1	4.3	CARDINAL
ajfa-11761	214	2	4.4	CARDINAL
ajfa-11761	214	3	ros.	GPE
ajfa-11761	215	1	ros.	GPE
ajfa-11761	216	1	5 per cent	MONEY
ajfa-11761	218	1	ros	CARDINAL
ajfa-11761	218	2	5 per cent	MONEY
ajfa-11761	220	1	ros	CARDINAL
ajfa-11761	220	2	0.002	CARDINAL
ajfa-11761	220	3	0.001	CARDINAL
ajfa-11761	222	1	ros.	GPE
ajfa-11761	223	1	south african	NORP
ajfa-11761	224	1	south africa	GPE
ajfa-11761	225	1	ros	GPE
ajfa-11761	225	2	recent years	DATE
ajfa-11761	226	1	4.3	CARDINAL
ajfa-11761	226	2	4.4	CARDINAL
ajfa-11761	226	3	the asian journal of finance & accounting	ORG
ajfa-11761	226	4	1946-052x 2017	MONEY
ajfa-11761	226	5	9	CARDINAL
ajfa-11761	226	6	2	CARDINAL
ajfa-11761	226	7	117	CARDINAL
ajfa-11761	226	8	south african	NORP
ajfa-11761	229	1	majumdar	PERSON
ajfa-11761	229	2	1999	DATE
ajfa-11761	229	3	gleason et al	PERSON
ajfa-11761	230	1	2000	DATE
ajfa-11761	230	2	goddard et al	PERSON
ajfa-11761	231	1	2005	DATE
ajfa-11761	231	2	2007	DATE
ajfa-11761	231	3	wang	PERSON
ajfa-11761	231	4	2011	DATE
ajfa-11761	231	5	salim	PERSON
ajfa-11761	231	6	yadav	PERSON
ajfa-11761	231	7	2012	DATE
ajfa-11761	231	8	2014	DATE
ajfa-11761	231	9	yazdanfar	ORG
ajfa-11761	231	10	2015	CARDINAL
ajfa-11761	232	1	4.3	CARDINAL
ajfa-11761	236	1	0.0821	CARDINAL
ajfa-11761	236	2	2.69	CARDINAL
ajfa-11761	236	3	0.008	CARDINAL
ajfa-11761	236	4	0.6552	CARDINAL
ajfa-11761	236	5	0.130	QUANTITY
ajfa-11761	236	6	0.4028	CARDINAL
ajfa-11761	236	7	0.0021	CARDINAL
ajfa-11761	236	8	0.0029	CARDINAL
ajfa-11761	236	9	0.5641	CARDINAL
ajfa-11761	236	10	0.0365	CARDINAL
ajfa-11761	236	11	0.9958	CARDINAL
ajfa-11761	236	12	0	CARDINAL
ajfa-11761	236	13	5 percent	PERCENT
ajfa-11761	237	1	years	DATE
ajfa-11761	237	2	4.4	CARDINAL
ajfa-11761	238	1	ros ros	ORG
ajfa-11761	241	1	0.0331	CARDINAL
ajfa-11761	241	2	0.001	CARDINAL
ajfa-11761	241	3	0.0526 -3.27**	PERSON
ajfa-11761	241	4	0.002	CARDINAL
ajfa-11761	241	5	2.90	MONEY
ajfa-11761	241	6	0.001	CARDINAL
ajfa-11761	241	7	0.4199	CARDINAL
ajfa-11761	241	8	0.047	CARDINAL
ajfa-11761	241	9	0.3007	CARDINAL
ajfa-11761	241	10	0.0013	CARDINAL
ajfa-11761	241	11	0.0007	CARDINAL
ajfa-11761	241	12	0.3305	NORP
ajfa-11761	241	13	0.0234	CARDINAL
ajfa-11761	241	14	0.9950	CARDINAL
ajfa-11761	241	15	0.0000	CARDINAL
ajfa-11761	241	16	5 percent	PERCENT
ajfa-11761	242	1	years	DATE
ajfa-11761	243	1	asian journal of finance & accounting	ORG
ajfa-11761	243	2	1946-052x 2017	MONEY
ajfa-11761	243	3	9	CARDINAL
ajfa-11761	243	4	2	CARDINAL
ajfa-11761	243	5	118	CARDINAL
ajfa-11761	243	6	4.2	CARDINAL
ajfa-11761	243	7	sri lanka	GPE
ajfa-11761	243	8	4.5	CARDINAL
ajfa-11761	244	1	sri lanka	GPE
ajfa-11761	245	1	around 9.5	CARDINAL
ajfa-11761	247	1	ros.	GPE
ajfa-11761	247	2	approximately 6.7%	PERCENT
ajfa-11761	247	3	almost 13%	PERCENT
ajfa-11761	249	1	approximately 37%	PERCENT
ajfa-11761	249	2	approximately 7%	PERCENT
ajfa-11761	250	1	less than 44%	PERCENT
ajfa-11761	250	2	sri lankan	NORP
ajfa-11761	250	3	less than half	CARDINAL
ajfa-11761	252	1	approximately 56%	PERCENT
ajfa-11761	253	1	approximately 12%	PERCENT
ajfa-11761	253	2	sri lanka	GPE
ajfa-11761	254	1	south african	NORP
ajfa-11761	254	2	sri lankan	NORP
ajfa-11761	255	1	yazdanfar	ORG
ajfa-11761	255	2	2015	DATE
ajfa-11761	258	1	asian journal of finance & accounting	ORG
ajfa-11761	258	2	1946-052x 2017	MONEY
ajfa-11761	258	3	9	CARDINAL
ajfa-11761	258	4	2	CARDINAL
ajfa-11761	258	5	119	CARDINAL
ajfa-11761	258	6	4.5	CARDINAL
ajfa-11761	259	1	ros =	ORG
ajfa-11761	259	2	years	DATE
ajfa-11761	260	1	4.6	CARDINAL
ajfa-11761	260	2	sri lanka	GPE
ajfa-11761	261	1	4.6	CARDINAL
ajfa-11761	262	1	ros std ltd size	ORG
ajfa-11761	262	2	1 0.575	CARDINAL
ajfa-11761	263	1	0.052	CARDINAL
ajfa-11761	263	2	0.575	CARDINAL
ajfa-11761	263	3	1	CARDINAL
ajfa-11761	265	1	1 0.046	CARDINAL
ajfa-11761	265	2	0.294	CARDINAL
ajfa-11761	266	1	0.046	CARDINAL
ajfa-11761	266	2	1 0.141	CARDINAL
ajfa-11761	266	3	0.052	CARDINAL
ajfa-11761	267	1	0.294	CARDINAL
ajfa-11761	267	2	0.141	CARDINAL
ajfa-11761	267	3	1 0.140	CARDINAL
ajfa-11761	269	1	0.140	CARDINAL
ajfa-11761	269	2	1	CARDINAL
ajfa-11761	269	3	5 percent	PERCENT
ajfa-11761	270	1	ros =	ORG
ajfa-11761	270	2	years	DATE
ajfa-11761	271	1	4.7	CARDINAL
ajfa-11761	271	2	4.8	CARDINAL
ajfa-11761	272	1	5 per cent	MONEY
ajfa-11761	273	1	0.004	CARDINAL
ajfa-11761	275	1	13.5%	PERCENT
ajfa-11761	275	2	5%	PERCENT
ajfa-11761	276	1	ros	CARDINAL
ajfa-11761	276	2	5 per cent	MONEY
ajfa-11761	278	1	max	PERSON
ajfa-11761	278	2	0.0676 0.0764 -0.0754 0.3605	MONEY
ajfa-11761	278	3	16	CARDINAL
ajfa-11761	278	4	0.0580 0.0523	MONEY
ajfa-11761	278	5	0.2630	MONEY
ajfa-11761	278	6	1.7566 n= 80	CARDINAL
ajfa-11761	278	7	16	CARDINAL
ajfa-11761	278	8	0.1947 0.3280 1.4363	MONEY
ajfa-11761	278	9	5	CARDINAL
ajfa-11761	278	10	0.3666	CARDINAL
ajfa-11761	278	11	0.8575	MONEY
ajfa-11761	278	12	80	CARDINAL
ajfa-11761	278	13	16	CARDINAL
ajfa-11761	278	14	0.0679 0.1475	MONEY
ajfa-11761	278	15	5	CARDINAL
ajfa-11761	278	16	0.0679 0.6820 0.0037	QUANTITY
ajfa-11761	278	17	0.3659 n= 80	PRODUCT
ajfa-11761	278	18	0.2133	MONEY
ajfa-11761	278	19	16	CARDINAL
ajfa-11761	278	20	0.0448 -0.0274 0.3096	MONEY
ajfa-11761	278	21	5	CARDINAL
ajfa-11761	278	22	9.5663	CARDINAL
ajfa-11761	278	23	n= 16	LAW
ajfa-11761	278	24	0.1391 9.0667	MONEY
ajfa-11761	278	25	10.0462	CARDINAL
ajfa-11761	278	26	5	CARDINAL
ajfa-11761	278	27	12 106	CARDINAL
ajfa-11761	278	28	30.8434	CARDINAL
ajfa-11761	278	29	14 104	CARDINAL
ajfa-11761	278	30	16	CARDINAL
ajfa-11761	278	31	1.4231	CARDINAL
ajfa-11761	278	32	asian	NORP
ajfa-11761	278	33	finance & accounting	ORG
ajfa-11761	278	34	1946-052x 2017	MONEY
ajfa-11761	278	35	9	CARDINAL
ajfa-11761	278	36	2	CARDINAL
ajfa-11761	278	37	120	CARDINAL
ajfa-11761	278	38	8790638	DATE
ajfa-11761	278	39	0.016	CARDINAL
ajfa-11761	280	1	ros	CARDINAL
ajfa-11761	281	1	5 per cent	MONEY
ajfa-11761	282	1	2.352159	CARDINAL
ajfa-11761	283	1	sri lankan	NORP
ajfa-11761	285	1	sri lanka	GPE
ajfa-11761	287	1	34.7%	PERCENT
ajfa-11761	288	1	south africa’s	GPE
ajfa-11761	288	2	ros	GPE
ajfa-11761	288	3	recent years	DATE
ajfa-11761	289	1	ros	CARDINAL
ajfa-11761	290	1	ros positively	ORG
ajfa-11761	291	1	approximately 34.42 percent	PERCENT
ajfa-11761	291	2	37.05 percent	PERCENT
ajfa-11761	291	3	ros	GPE
ajfa-11761	293	1	approximately 99%	PERCENT
ajfa-11761	293	2	approximately 97%	PERCENT
ajfa-11761	295	1	two	CARDINAL
ajfa-11761	296	1	4.7	CARDINAL
ajfa-11761	296	2	4.9	CARDINAL
ajfa-11761	297	1	ros	GPE
ajfa-11761	298	1	asian	NORP
ajfa-11761	298	2	finance & accounting	ORG
ajfa-11761	298	3	1946-052x 2017	MONEY
ajfa-11761	298	4	9	CARDINAL
ajfa-11761	298	5	2	CARDINAL
ajfa-11761	298	6	121	CARDINAL
ajfa-11761	300	1	sri lanka	GPE
ajfa-11761	300	2	gleason et al	ORG
ajfa-11761	301	1	2000	DATE
ajfa-11761	301	2	14	CARDINAL
ajfa-11761	301	3	european	NORP
ajfa-11761	302	1	gleason et al	PERSON
ajfa-11761	303	1	2000	DATE
ajfa-11761	303	2	2007	DATE
ajfa-11761	303	3	2014	DATE
ajfa-11761	303	4	yazdanfar	ORG
ajfa-11761	303	5	2015	DATE
ajfa-11761	304	1	1	CARDINAL
ajfa-11761	307	1	0.1084	CARDINAL
ajfa-11761	307	2	0.004	CARDINAL
ajfa-11761	307	3	0.135	CARDINAL
ajfa-11761	307	4	0.1815 0.0472	MONEY
ajfa-11761	307	5	0.581	CARDINAL
ajfa-11761	307	6	0.3442	CARDINAL
ajfa-11761	307	7	0.0096	CARDINAL
ajfa-11761	307	8	0.0077	CARDINAL
ajfa-11761	307	9	0.6439	CARDINAL
ajfa-11761	307	10	0.0539	CARDINAL
ajfa-11761	307	11	0.993	CARDINAL
ajfa-11761	307	12	0	CARDINAL
ajfa-11761	307	13	5 percent	PERCENT
ajfa-11761	308	1	years	DATE
ajfa-11761	309	1	asian journal of finance & accounting	ORG
ajfa-11761	309	2	1946-052x 2017	MONEY
ajfa-11761	309	3	9	CARDINAL
ajfa-11761	309	4	2	CARDINAL
ajfa-11761	309	5	122	CARDINAL
ajfa-11761	309	6	4.8	CARDINAL
ajfa-11761	310	1	ros ros	ORG
ajfa-11761	312	1	0.3563	CARDINAL
ajfa-11761	312	2	0.016	CARDINAL
ajfa-11761	312	3	2.3522	CARDINAL
ajfa-11761	312	4	0.147 0.155 0.95	QUANTITY
ajfa-11761	312	5	0.045	CARDINAL
ajfa-11761	312	6	0.847	CARDINAL
ajfa-11761	312	7	0.606	CARDINAL
ajfa-11761	312	8	0.3705	CARDINAL
ajfa-11761	312	9	0.0009	CARDINAL
ajfa-11761	312	10	0.0012	CARDINAL
ajfa-11761	312	11	1.0194	CARDINAL
ajfa-11761	312	12	0.1773	CARDINAL
ajfa-11761	312	13	0.9706	CARDINAL
ajfa-11761	312	14	0.0000	CARDINAL
ajfa-11761	312	15	5 percent	PERCENT
ajfa-11761	313	1	years	DATE
ajfa-11761	314	1	5	CARDINAL
ajfa-11761	314	2	one	CARDINAL
ajfa-11761	318	1	south africa	GPE
ajfa-11761	318	2	sri lanka	GPE
ajfa-11761	318	3	a five year period,	DATE
ajfa-11761	318	4	2011-2015	DATE
ajfa-11761	320	1	south africa	GPE
ajfa-11761	320	2	lankan	NORP
ajfa-11761	321	1	south african	NORP
ajfa-11761	322	1	gleason et al	ORG
ajfa-11761	323	1	2000	DATE
ajfa-11761	323	2	yazdanfar	ORG
ajfa-11761	323	3	2015	DATE
ajfa-11761	324	1	myers	ORG
ajfa-11761	324	2	1984	DATE
ajfa-11761	325	1	myers	ORG
ajfa-11761	325	2	1984	DATE
ajfa-11761	327	1	2001	DATE
ajfa-11761	327	2	french	NORP
ajfa-11761	327	3	2002	DATE
ajfa-11761	327	4	goddard et al	PERSON
ajfa-11761	327	5	2005	DATE
ajfa-11761	327	6	asian	NORP
ajfa-11761	327	7	finance & accounting	ORG
ajfa-11761	327	8	1946-052x 2017	MONEY
ajfa-11761	327	9	9	CARDINAL
ajfa-11761	327	10	2	CARDINAL
ajfa-11761	327	11	123	CARDINAL
ajfa-11761	327	12	south african	NORP
ajfa-11761	327	13	2014	DATE
ajfa-11761	328	1	south african	NORP
ajfa-11761	328	2	sri lankan	NORP
ajfa-11761	329	1	sri lankan	NORP
ajfa-11761	331	1	yazdanfar	ORG
ajfa-11761	331	2	2015	DATE
ajfa-11761	333	1	sri lankan	GPE
ajfa-11761	333	2	less than half	CARDINAL
ajfa-11761	334	1	south africa	GPE
ajfa-11761	334	2	sri lanka	GPE
ajfa-11761	334	3	yazdanfar	ORG
ajfa-11761	334	4	2015	CARDINAL
ajfa-11761	335	1	gleason et al	ORG
ajfa-11761	336	1	2000	DATE
ajfa-11761	338	1	recent years	DATE
ajfa-11761	339	1	south african	NORP
ajfa-11761	340	1	sri lankan	GPE
ajfa-11761	341	1	2014	DATE
ajfa-11761	341	2	2014	DATE
ajfa-11761	341	3	yazdanfar	ORG
ajfa-11761	342	1	south african	NORP
ajfa-11761	342	2	52%	PERCENT
ajfa-11761	342	3	48%	PERCENT
ajfa-11761	343	1	south african	NORP
ajfa-11761	344	1	sri lanka	GPE
ajfa-11761	344	2	asian	NORP
ajfa-11761	344	3	finance & accounting	ORG
ajfa-11761	344	4	1946-052x 2017	MONEY
ajfa-11761	344	5	9	CARDINAL
ajfa-11761	344	6	2	CARDINAL
ajfa-11761	344	7	124	CARDINAL
ajfa-11761	349	1	d. k. y.	PERSON
ajfa-11761	349	2	2015	CARDINAL
ajfa-11761	350	1	uk	GPE
ajfa-11761	350	2	abor	GPE
ajfa-11761	350	3	j. (2005	GPE
ajfa-11761	351	1	ghana	GPE
ajfa-11761	352	1	the journal of risk finance	ORG
ajfa-11761	352	2	6(5	CARDINAL
ajfa-11761	352	3	438	CARDINAL
ajfa-11761	353	1	j. (	GPE
ajfa-11761	353	2	2007	DATE
ajfa-11761	354	1	ghanaian	NORP
ajfa-11761	354	2	south african	NORP
ajfa-11761	355	1	the journal of risk finance	ORG
ajfa-11761	355	2	8(4	CARDINAL
ajfa-11761	355	3	364	CARDINAL
ajfa-11761	356	1	https://doi.org/10.1108/15265940710777315 ahmed sheikh	PERSON
ajfa-11761	356	2	n., & wang	ORG
ajfa-11761	356	3	z.	PERSON
ajfa-11761	356	4	2011	DATE
ajfa-11761	357	1	pakistan	GPE
ajfa-11761	358	1	117	CARDINAL
ajfa-11761	358	2	h. a.	PERSON
ajfa-11761	359	1	2014	DATE
ajfa-11761	360	1	saudi arabia's	GPE
ajfa-11761	360	2	victoria university	ORG
ajfa-11761	361	1	berger	PERSON
ajfa-11761	361	2	a. n.	PERSON
ajfa-11761	361	3	di patti	PERSON
ajfa-11761	361	4	e. b.	PERSON
ajfa-11761	361	5	2006	DATE
ajfa-11761	363	1	journal of banking & finance	ORG
ajfa-11761	363	2	30(4	CARDINAL
ajfa-11761	363	3	1065-1102	CARDINAL
ajfa-11761	364	1	l.	GPE
ajfa-11761	364	2	aivazian	NORP
ajfa-11761	364	3	a., & maksimovic	ORG
ajfa-11761	364	4	2001	DATE
ajfa-11761	366	1	56(1	CARDINAL
ajfa-11761	366	2	87	CARDINAL
ajfa-11761	367	1	byoun	GPE
ajfa-11761	367	2	s., & xu	ORG
ajfa-11761	367	3	z.	PERSON
ajfa-11761	367	4	2013	DATE
ajfa-11761	369	1	asia‐pacific journal of financial studies	ORG
ajfa-11761	369	2	42(1	CARDINAL
ajfa-11761	369	3	1	CARDINAL
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