id	sid	eid	entity	type
ajfa-12152	1	1	microsoft	ORG
ajfa-12152	1	2	12152-42657	DATE
ajfa-12152	1	3	asian	NORP
ajfa-12152	1	4	finance & accounting	ORG
ajfa-12152	1	5	1946-052x 2017	MONEY
ajfa-12152	1	6	9	CARDINAL
ajfa-12152	1	7	2	CARDINAL
ajfa-12152	1	8	190	CARDINAL
ajfa-12152	1	9	mohammed gubran	PERSON
ajfa-12152	1	10	mohammed saad al-shamahi	PERSON
ajfa-12152	1	11	tunku puteri	PERSON
ajfa-12152	1	12	tissa	ORG
ajfa-12152	1	13	universiti utara malaysia	PERSON
ajfa-12152	1	14	06010	CARDINAL
ajfa-12152	1	15	kedah	GPE
ajfa-12152	1	16	malaysia e	GPE
ajfa-12152	2	1	abdul manaf	PERSON
ajfa-12152	2	2	tunku puteri	PERSON
ajfa-12152	2	3	tissa	ORG
ajfa-12152	2	4	universiti utara malaysia	PERSON
ajfa-12152	2	5	06010	CARDINAL
ajfa-12152	2	6	kedah	GPE
ajfa-12152	2	7	malaysia e	GPE
ajfa-12152	2	8	kama1183@uum.edu.my ali saleh al-arussi	PERSON
ajfa-12152	2	9	tunku puteri	PERSON
ajfa-12152	2	10	tissa	ORG
ajfa-12152	2	11	universiti utara malaysia	PERSON
ajfa-12152	2	12	06010	CARDINAL
ajfa-12152	2	13	kedah	GPE
ajfa-12152	2	14	malaysia e	GPE
ajfa-12152	2	15	asahmed@uum.edu.my	PERSON
ajfa-12152	2	16	2017	CARDINAL
ajfa-12152	2	17	nov. 16	DATE
ajfa-12152	2	18	2017	CARDINAL
ajfa-12152	2	19	december 1	DATE
ajfa-12152	2	20	2017	CARDINAL
ajfa-12152	2	21	asian	NORP
ajfa-12152	2	22	finance & accounting	ORG
ajfa-12152	2	23	1946-052x 2017	MONEY
ajfa-12152	2	24	9	CARDINAL
ajfa-12152	2	25	2	CARDINAL
ajfa-12152	2	26	191	CARDINAL
ajfa-12152	2	27	gulf cooperation council	ORG
ajfa-12152	3	1	2012-2015	DATE
ajfa-12152	3	2	143	CARDINAL
ajfa-12152	6	1	jel	ORG
ajfa-12152	6	2	g34	ORG
ajfa-12152	6	3	f21 asian journal of finance & accounting	ORG
ajfa-12152	6	4	1946-052x 2017	MONEY
ajfa-12152	6	5	9	CARDINAL
ajfa-12152	6	6	2	CARDINAL
ajfa-12152	6	7	192 1	DATE
ajfa-12152	7	1	2015	DATE
ajfa-12152	7	2	mangena&tauringana	ORG
ajfa-12152	7	3	2007;waqas	DATE
ajfa-12152	7	4	hashmi &nazir	ORG
ajfa-12152	7	5	2015).participation	CARDINAL
ajfa-12152	7	6	the last few years	DATE
ajfa-12152	7	7	ramaswamy&li, 2001	DATE
ajfa-12152	10	1	first	ORDINAL
ajfa-12152	10	2	bekaert	GPE
ajfa-12152	10	3	harvey &	ORG
ajfa-12152	10	4	2003	DATE
ajfa-12152	10	5	mangena&tauringana, 2007;ramaswamy& li	ORG
ajfa-12152	10	6	2001	DATE
ajfa-12152	10	7	al.	PERSON
ajfa-12152	10	8	2003	DATE
ajfa-12152	11	1	second	ORDINAL
ajfa-12152	11	2	al. 2003;mangena&tauringana,	PERSON
ajfa-12152	11	3	2007	DATE
ajfa-12152	12	1	third	ORDINAL
ajfa-12152	12	2	mangena&tauringana	ORG
ajfa-12152	12	3	2007	DATE
ajfa-12152	13	1	miletkov	PERSON
ajfa-12152	13	2	poulsen	PERSON
ajfa-12152	13	3	wintoki	ORG
ajfa-12152	13	4	2014	DATE
ajfa-12152	13	5	2003	DATE
ajfa-12152	15	1	ajinkya	ORG
ajfa-12152	15	2	bhojrajand sengupta	PERSON
ajfa-12152	15	3	2005	DATE
ajfa-12152	16	1	klapper, &wysocki	ORG
ajfa-12152	16	2	2005	DATE
ajfa-12152	16	3	bowman & min, 2012	ORG
ajfa-12152	16	4	dahlquist&robertsson	GPE
ajfa-12152	16	5	jiang & kim, 2004	ORG
ajfa-12152	16	6	kang	PERSON
ajfa-12152	16	7	1997	DATE
ajfa-12152	16	8	miletkov et al.	PERSON
ajfa-12152	16	9	2014	DATE
ajfa-12152	16	10	min & bowman	ORG
ajfa-12152	16	11	2015	DATE
ajfa-12152	19	1	saudi arabia	GPE
ajfa-12152	19	2	bahrain	GPE
ajfa-12152	19	3	oman	GPE
ajfa-12152	19	4	the united arab emirates (uae	ORG
ajfa-12152	19	5	qatar	GPE
ajfa-12152	20	1	around 70%	PERCENT
ajfa-12152	20	2	mckinsey & company	ORG
ajfa-12152	20	3	2015	DATE
ajfa-12152	21	1	2012	DATE
ajfa-12152	22	1	not asian journal of finance & accounting	ORG
ajfa-12152	22	2	1946-052x 2017	MONEY
ajfa-12152	23	1	9	CARDINAL
ajfa-12152	23	2	2	CARDINAL
ajfa-12152	23	3	193	CARDINAL
ajfa-12152	25	1	2015	DATE
ajfa-12152	25	2	saudi arabia	GPE
ajfa-12152	25	3	around 4.58%	PERCENT
ajfa-12152	25	4	dubai	GPE
ajfa-12152	25	5	around 6.75%	PERCENT
ajfa-12152	25	6	2015	DATE
ajfa-12152	26	1	2015	DATE
ajfa-12152	26	2	bowman & min	ORG
ajfa-12152	26	3	2012);mangena&tauringana	DATE
ajfa-12152	26	4	2007	DATE
ajfa-12152	26	5	miletkov et al	PERSON
ajfa-12152	26	6	2014	DATE
ajfa-12152	26	7	min & bowman	ORG
ajfa-12152	26	8	2015	CARDINAL
ajfa-12152	26	9	agrawal &knoeber,	ORG
ajfa-12152	26	10	1996	DATE
ajfa-12152	27	1	agrawal	PRODUCT
ajfa-12152	27	2	knoeber	PERSON
ajfa-12152	27	3	1996	DATE
ajfa-12152	27	4	qian	PERSON
ajfa-12152	27	5	liu	PERSON
ajfa-12152	27	6	2009	DATE
ajfa-12152	29	1	rediker& seth, 1995	ORG
ajfa-12152	29	2	davis &useem	ORG
ajfa-12152	29	3	2002	DATE
ajfa-12152	32	1	four	CARDINAL
ajfa-12152	34	1	agrawal & chadha	ORG
ajfa-12152	34	2	2005	DATE
ajfa-12152	34	3	mustafa & ben youssef	ORG
ajfa-12152	34	4	2010	DATE
ajfa-12152	35	1	one	CARDINAL
ajfa-12152	36	1	two	CARDINAL
ajfa-12152	37	1	section three	LAW
ajfa-12152	38	1	four	CARDINAL
ajfa-12152	38	2	fifth	ORDINAL
ajfa-12152	39	1	2	CARDINAL
ajfa-12152	39	2	asian journal of finance & accounting	ORG
ajfa-12152	39	3	1946-052x 2017	MONEY
ajfa-12152	40	1	9	CARDINAL
ajfa-12152	40	2	2	CARDINAL
ajfa-12152	40	3	194	CARDINAL
ajfa-12152	40	4	mangena&tauringana	ORG
ajfa-12152	40	5	2007	DATE
ajfa-12152	40	6	2016	DATE
ajfa-12152	41	1	kalbers&fogarty	ORG
ajfa-12152	41	2	1993	DATE
ajfa-12152	41	3	garcia-sanchez	PERSON
ajfa-12152	41	4	2010	DATE
ajfa-12152	41	5	mcmullen &raghunandan, 1996	ORG
ajfa-12152	42	1	subramaniam	PERSON
ajfa-12152	42	2	cooper	PERSON
ajfa-12152	42	3	2013	DATE
ajfa-12152	45	1	haron	PERSON
ajfa-12152	45	2	ibrahim	PERSON
ajfa-12152	45	3	2008	DATE
ajfa-12152	46	1	2011)who	CARDINAL
ajfa-12152	46	2	annual	DATE
ajfa-12152	47	1	salleh andhaat	PERSON
ajfa-12152	47	2	2014	DATE
ajfa-12152	47	3	salleh&haat	ORG
ajfa-12152	47	4	2014	DATE
ajfa-12152	48	1	2009	DATE
ajfa-12152	48	2	bokpinet al.	PERSON
ajfa-12152	49	1	2015	DATE
ajfa-12152	50	1	mangena&tauringana	ORG
ajfa-12152	50	2	2007	DATE
ajfa-12152	50	3	al-arussi	PERSON
ajfa-12152	50	4	selamat&hanefah	GPE
ajfa-12152	50	5	2009	DATE
ajfa-12152	51	1	kim	PERSON
ajfa-12152	51	2	kim	PERSON
ajfa-12152	51	3	kim	PERSON
ajfa-12152	51	4	2010	DATE
ajfa-12152	53	1	2012	DATE
ajfa-12152	53	2	india	GPE
ajfa-12152	54	1	500	CARDINAL
ajfa-12152	56	1	asian journal of finance & accounting	ORG
ajfa-12152	56	2	1946-052x 2017	MONEY
ajfa-12152	56	3	9	CARDINAL
ajfa-12152	57	1	2	CARDINAL
ajfa-12152	57	2	195	CARDINAL
ajfa-12152	57	3	aggarwal et al	PERSON
ajfa-12152	58	1	2005	DATE
ajfa-12152	62	1	2004	DATE
ajfa-12152	62	2	fdi	ORG
ajfa-12152	63	1	dahlquistet al	PERSON
ajfa-12152	63	2	2003	DATE
ajfa-12152	63	3	sweden	GPE
ajfa-12152	66	1	ammer	GPE
ajfa-12152	66	2	holland	GPE
ajfa-12152	66	3	smith	GPE
ajfa-12152	66	4	2012),leuz	CARDINAL
ajfa-12152	66	5	lins	PERSON
ajfa-12152	66	6	warnock	PERSON
ajfa-12152	66	7	2010	DATE
ajfa-12152	67	1	2014	DATE
ajfa-12152	67	2	us	GPE
ajfa-12152	68	1	bowman & min	ORG
ajfa-12152	68	2	2012	DATE
ajfa-12152	68	3	mangena&tauringana	PERSON
ajfa-12152	71	1	3	CARDINAL
ajfa-12152	71	2	3.1	CARDINAL
ajfa-12152	71	3	annual	DATE
ajfa-12152	73	1	2012	DATE
ajfa-12152	73	2	143	CARDINAL
ajfa-12152	73	3	572	CARDINAL
ajfa-12152	73	4	1	CARDINAL
ajfa-12152	74	1	asian journal of finance & accounting	ORG
ajfa-12152	74	2	1946-052x 2017	MONEY
ajfa-12152	74	3	9	CARDINAL
ajfa-12152	74	4	2	CARDINAL
ajfa-12152	74	5	196	CARDINAL
ajfa-12152	74	6	1	CARDINAL
ajfa-12152	74	7	saudi arabia	GPE
ajfa-12152	74	8	oman	GPE
ajfa-12152	74	9	qatar	GPE
ajfa-12152	74	10	bahrain uae	ORG
ajfa-12152	75	1	40	CARDINAL
ajfa-12152	75	2	143	CARDINAL
ajfa-12152	75	3	annual	DATE
ajfa-12152	76	1	world bank	ORG
ajfa-12152	79	1	3.2	CARDINAL
ajfa-12152	81	1	forownersit	PERSON
ajfa-12152	85	1	+ β8gdpit +εit	DATE
ajfa-12152	86	1	the end of financial year	DATE
ajfa-12152	87	1	four	CARDINAL
ajfa-12152	87	2	4	CARDINAL
ajfa-12152	87	3	0	CARDINAL
ajfa-12152	87	4	4	CARDINAL
ajfa-12152	88	1	1	CARDINAL
ajfa-12152	88	2	at least one	CARDINAL
ajfa-12152	89	1	1	CARDINAL
ajfa-12152	90	1	1	CARDINAL
ajfa-12152	90	2	the asian journal of finance & accounting	ORG
ajfa-12152	90	3	1946-052x 2017	MONEY
ajfa-12152	90	4	9	CARDINAL
ajfa-12152	90	5	2	CARDINAL
ajfa-12152	90	6	197	CARDINAL
ajfa-12152	90	7	1	CARDINAL
ajfa-12152	90	8	1	CARDINAL
ajfa-12152	90	9	1	CARDINAL
ajfa-12152	90	10	four	CARDINAL
ajfa-12152	90	11	4	CARDINAL
ajfa-12152	90	12	0	CARDINAL
ajfa-12152	90	13	4	CARDINAL
ajfa-12152	91	1	1	CARDINAL
ajfa-12152	91	2	at least one	CARDINAL
ajfa-12152	92	1	1	CARDINAL
ajfa-12152	93	1	1	CARDINAL
ajfa-12152	93	2	1	CARDINAL
ajfa-12152	93	3	1	CARDINAL
ajfa-12152	93	4	1	CARDINAL
ajfa-12152	97	1	100	CARDINAL
ajfa-12152	97	2	0	CARDINAL
ajfa-12152	98	1	us	GPE
ajfa-12152	99	1	asian	NORP
ajfa-12152	99	2	finance & accounting	ORG
ajfa-12152	99	3	1946-052x 2017	MONEY
ajfa-12152	99	4	9	CARDINAL
ajfa-12152	99	5	2	CARDINAL
ajfa-12152	99	6	198	CARDINAL
ajfa-12152	100	1	yearly	DATE
ajfa-12152	101	1	4	CARDINAL
ajfa-12152	101	2	4.1	CARDINAL
ajfa-12152	101	3	2	CARDINAL
ajfa-12152	104	1	2	CARDINAL
ajfa-12152	104	2	0.11 percent	PERCENT
ajfa-12152	104	3	zero	CARDINAL
ajfa-12152	104	4	0.59	CARDINAL
ajfa-12152	104	5	zero	CARDINAL
ajfa-12152	104	6	2012	DATE
ajfa-12152	104	7	2013	DATE
ajfa-12152	104	8	2014	DATE
ajfa-12152	104	9	2015	DATE
ajfa-12152	105	1	2	CARDINAL
ajfa-12152	106	1	max	PERSON
ajfa-12152	106	2	572 0.11 0.14	QUANTITY
ajfa-12152	106	3	0.59	CARDINAL
ajfa-12152	106	4	572 1.76	CARDINAL
ajfa-12152	106	5	4	CARDINAL
ajfa-12152	106	6	4	CARDINAL
ajfa-12152	106	7	86.9	CARDINAL
ajfa-12152	106	8	572	CARDINAL
ajfa-12152	106	9	572	CARDINAL
ajfa-12152	106	10	0.0000793 -0.0001453 0.0002085 ir	MONEY
ajfa-12152	106	11	572	CARDINAL
ajfa-12152	106	12	56.02	CARDINAL
ajfa-12152	106	13	114.38	CARDINAL
ajfa-12152	106	14	572	CARDINAL
ajfa-12152	106	15	4.62 1.89 2.54 9.33	QUANTITY
ajfa-12152	106	16	2summarises	CARDINAL
ajfa-12152	106	17	1.76	CARDINAL
ajfa-12152	106	18	0	CARDINAL
ajfa-12152	106	19	4	CARDINAL
ajfa-12152	107	1	2	CARDINAL
ajfa-12152	107	2	1.58	CARDINAL
ajfa-12152	107	3	0	CARDINAL
ajfa-12152	107	4	4	CARDINAL
ajfa-12152	108	1	4.2	CARDINAL
ajfa-12152	109	1	3	CARDINAL
ajfa-12152	110	1	3	CARDINAL
ajfa-12152	110	2	1983	DATE
ajfa-12152	110	3	the asian journal of finance & accounting	ORG
ajfa-12152	110	4	1946-052x 2017	MONEY
ajfa-12152	111	1	9	CARDINAL
ajfa-12152	111	2	2	CARDINAL
ajfa-12152	111	3	199	CARDINAL
ajfa-12152	111	4	more than 0.9 percent	PERCENT
ajfa-12152	112	1	less than 0.9 percent	PERCENT
ajfa-12152	112	2	un	ORG
ajfa-12152	113	1	3	CARDINAL
ajfa-12152	114	1	1 2	CARDINAL
ajfa-12152	114	2	1 2	CARDINAL
ajfa-12152	114	3	1 3	CARDINAL
ajfa-12152	114	4	1 4	CARDINAL
ajfa-12152	114	5	1 5	CARDINAL
ajfa-12152	114	6	.204	CARDINAL
ajfa-12152	115	1	1 6	CARDINAL
ajfa-12152	115	2	1 7	DATE
ajfa-12152	115	3	-0.06 -0.01 0.017 .125	QUANTITY
ajfa-12152	116	1	1 8 ir -.107* 0.015 -0.034 .347	QUANTITY
ajfa-12152	116	2	0.009	CARDINAL
ajfa-12152	116	3	0.056 .216	CARDINAL
ajfa-12152	116	4	1	CARDINAL
ajfa-12152	117	1	0.01	CARDINAL
ajfa-12152	117	2	2	CARDINAL
ajfa-12152	119	1	0.05	CARDINAL
ajfa-12152	119	2	2	CARDINAL
ajfa-12152	120	1	myers	ORG
ajfa-12152	120	2	1990	DATE
ajfa-12152	122	1	vifs	PERSON
ajfa-12152	122	2	10	CARDINAL
ajfa-12152	122	3	myers	GPE
ajfa-12152	122	4	1990	DATE
ajfa-12152	123	1	4	CARDINAL
ajfa-12152	123	2	vifs	PERSON
ajfa-12152	123	3	1.43	CARDINAL
ajfa-12152	123	4	4	CARDINAL
ajfa-12152	123	5	1	CARDINAL
ajfa-12152	123	6	1.87 0.534446	CARDINAL
ajfa-12152	123	7	1.34	CARDINAL
ajfa-12152	123	8	1.55	CARDINAL
ajfa-12152	123	9	1.46	CARDINAL
ajfa-12152	123	10	0.684420	MONEY
ajfa-12152	123	11	1.18	CARDINAL
ajfa-12152	124	1	1.18	CARDINAL
ajfa-12152	125	1	1.11	CARDINAL
ajfa-12152	125	2	1.43	CARDINAL
ajfa-12152	125	3	asian	NORP
ajfa-12152	125	4	finance & accounting	ORG
ajfa-12152	125	5	1946-052x 2017	MONEY
ajfa-12152	125	6	9	CARDINAL
ajfa-12152	125	7	2	CARDINAL
ajfa-12152	125	8	200	CARDINAL
ajfa-12152	125	9	4.3	CARDINAL
ajfa-12152	125	10	10%	PERCENT
ajfa-12152	126	1	5	CARDINAL
ajfa-12152	126	2	5%	PERCENT
ajfa-12152	126	3	16.80	CARDINAL
ajfa-12152	126	4	about 41%	PERCENT
ajfa-12152	127	1	5	CARDINAL
ajfa-12152	129	1	0.003	CARDINAL
ajfa-12152	129	2	0.00970	CARDINAL
ajfa-12152	129	3	5.49	CARDINAL
ajfa-12152	129	4	0.00703	CARDINAL
ajfa-12152	129	5	4.44	CARDINAL
ajfa-12152	129	6	0.0230	CARDINAL
ajfa-12152	129	7	3.39 0.001	CARDINAL
ajfa-12152	129	8	2.17 0.031	CARDINAL
ajfa-12152	129	9	0.145 ir -.000029 -1.35 0.176	PERSON
ajfa-12152	129	10	0.0000263 -0.04 0.966	MONEY
ajfa-12152	129	11	572	CARDINAL
ajfa-12152	129	12	0.242	CARDINAL
ajfa-12152	129	13	0.41	CARDINAL
ajfa-12152	129	14	143	CARDINAL
ajfa-12152	129	15	0.0000	CARDINAL
ajfa-12152	130	1	0.0661	CARDINAL
ajfa-12152	131	1	5	CARDINAL
ajfa-12152	131	2	1%	PERCENT
ajfa-12152	133	1	jensen &meckling	ORG
ajfa-12152	133	2	1976	DATE
ajfa-12152	134	1	1983	DATE
ajfa-12152	135	1	johl et al	PERSON
ajfa-12152	136	1	2013	DATE
ajfa-12152	136	2	rodriguez(2009	ORG
ajfa-12152	137	1	5	CARDINAL
ajfa-12152	137	2	1%	PERCENT
ajfa-12152	138	1	this asian journal of finance & accounting	ORG
ajfa-12152	138	2	1946-052x 2017	MONEY
ajfa-12152	138	3	9	CARDINAL
ajfa-12152	138	4	2	CARDINAL
ajfa-12152	138	5	201	CARDINAL
ajfa-12152	139	1	2014	DATE
ajfa-12152	140	1	2011	DATE
ajfa-12152	140	2	2008)have	CARDINAL
ajfa-12152	141	1	5	CARDINAL
ajfa-12152	142	1	143	CARDINAL
ajfa-12152	142	2	2012	DATE
ajfa-12152	154	1	the middle east region	LOC
ajfa-12152	155	1	r.	NORP
ajfa-12152	155	2	2005	DATE
ajfa-12152	156	1	2919-2946.https://doi.org/10.1016/j.jbankfin.2004.09.008	CARDINAL
ajfa-12152	156	2	asian	NORP
ajfa-12152	156	3	finance & accounting	ORG
ajfa-12152	156	4	1946-052x 2017	MONEY
ajfa-12152	156	5	9	CARDINAL
ajfa-12152	156	6	2	CARDINAL
ajfa-12152	156	7	202	CARDINAL
ajfa-12152	156	8	agrawal, a., & chadha	ORG
ajfa-12152	156	9	2005	DATE
ajfa-12152	157	1	48(2	DATE
ajfa-12152	157	2	371-406	CARDINAL
ajfa-12152	158	1	https://doi.org/10.1086/430808 agrawal	PERSON
ajfa-12152	158	2	a., & knoeber	ORG
ajfa-12152	158	3	c. r.	PERSON
ajfa-12152	158	4	1996	DATE
ajfa-12152	160	1	31(03	CARDINAL
ajfa-12152	160	2	377-397	CARDINAL
ajfa-12152	161	1	b.	PERSON
ajfa-12152	161	2	bhojraj, s., & sengupta	ORG
ajfa-12152	161	3	2005	DATE
ajfa-12152	163	1	journal of accounting research	ORG
ajfa-12152	163	2	43(3	CARDINAL
ajfa-12152	163	3	343	CARDINAL
ajfa-12152	164	1	al_arussi	PERSON
ajfa-12152	164	2	a. s.	PERSON
ajfa-12152	164	3	selamat	PERSON
ajfa-12152	164	4	m. h., & hanefah	PERSON
ajfa-12152	164	5	m. m.	PERSON
ajfa-12152	164	6	2009	DATE
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ajfa-12152	176	1	1109	CARDINAL
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ajfa-12152	206	1	the journal of law & economics	ORG
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ajfa-12152	206	3	301	CARDINAL
ajfa-12152	207	1	garcia-sanchez	PERSON
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ajfa-12152	210	3	311	CARDINAL
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ajfa-12152	213	1	26(2	CARDINAL
ajfa-12152	213	2	549	CARDINAL
ajfa-12152	214	1	a.	GPE
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ajfa-12152	220	2	s.	PERSON
ajfa-12152	220	3	2012	DATE
ajfa-12152	221	1	india	GPE
ajfa-12152	222	1	iup journal of corporate governance	ORG
ajfa-12152	222	2	11(2	CARDINAL
ajfa-12152	223	1	https://ssrn.com/abstract=2256086 jensen	PERSON
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ajfa-12152	224	1	3(4	CARDINAL
ajfa-12152	224	2	305-360	CARDINAL
ajfa-12152	225	1	https://doi.org/10.1016/0304-405x(76)90026-x jiang	PERSON
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ajfa-12152	225	3	j. b.	PERSON
ajfa-12152	225	4	2004	DATE
ajfa-12152	226	1	japan	GPE
ajfa-12152	227	1	journal of international financial management & accounting	ORG
ajfa-12152	227	2	15(3	CARDINAL
ajfa-12152	227	3	185-211	CARDINAL
ajfa-12152	228	1	https://doi.org/10.1111/j.1467-646x.2004.00107.x asian journal of finance & accounting	ORG
ajfa-12152	228	2	1946-052x 2017	MONEY
ajfa-12152	228	3	9	CARDINAL
ajfa-12152	228	4	2	CARDINAL
ajfa-12152	228	5	204	CARDINAL
ajfa-12152	228	6	s. k.	PERSON
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ajfa-12152	229	1	malaysia	GPE
ajfa-12152	230	1	28(9	CARDINAL
ajfa-12152	231	1	kalbers	ORG
ajfa-12152	231	2	l. p.,	PERSON
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ajfa-12152	233	1	12	CARDINAL
ajfa-12152	233	2	24	CARDINAL
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ajfa-12152	241	5	s. j. (	PERSON
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ajfa-12152	243	2	18(4	CARDINAL
ajfa-12152	243	3	390	CARDINAL
ajfa-12152	244	1	l. f., &	PERSON
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ajfa-12152	257	1	the zimbabwe stock exchange	ORG
ajfa-12152	258	1	journal of international financial management & accounting	ORG
ajfa-12152	258	2	53-85	DATE
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ajfa-12152	261	2	79-81	DATE
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ajfa-12152	264	1	29	CARDINAL
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ajfa-12152	265	5	2	CARDINAL
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ajfa-12152	267	2	145	CARDINAL
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ajfa-12152	270	1	25(3	CARDINAL
ajfa-12152	270	2	208-225	CARDINAL
ajfa-12152	271	1	myers	GPE
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ajfa-12152	272	1	33(2	DATE
ajfa-12152	272	2	377	CARDINAL
ajfa-12152	273	1	a. t.	PERSON
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ajfa-12152	277	3	m. (	PERSON
ajfa-12152	277	4	2001	DATE
ajfa-12152	278	1	india	GPE
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ajfa-12152	279	2	207	CARDINAL
ajfa-12152	280	1	k. j., & seth	PERSON
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ajfa-12152	282	2	85-99	CARDINAL
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ajfa-12152	285	2	5	CARDINAL
ajfa-12152	285	3	237	CARDINAL
ajfa-12152	286	1	n. m. z. n., & haat	PERSON
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ajfa-12152	287	2	307	CARDINAL
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ajfa-12152	289	2	m.	PERSON
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ajfa-12152	297	3	65-74	CARDINAL
ajfa-12152	298	1	a. j.	PERSON
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ajfa-12152	302	1	non‐audit	ORG
ajfa-12152	302	2	38(1‐2	CARDINAL
ajfa-12152	302	3	165	CARDINAL