id	sid	eid	entity	type
ajfa-12237	1	1	microsoft	ORG
ajfa-12237	1	2	12237-45025	DATE
ajfa-12237	1	3	asian	NORP
ajfa-12237	1	4	finance & accounting	ORG
ajfa-12237	1	5	1946-052x 2017	MONEY
ajfa-12237	1	6	9	CARDINAL
ajfa-12237	1	7	2	CARDINAL
ajfa-12237	1	8	307	CARDINAL
ajfa-12237	1	9	andrea quintiliani	PERSON
ajfa-12237	1	10	pegaso telematic university	ORG
ajfa-12237	1	11	naples	GPE
ajfa-12237	1	12	italy e	GPE
ajfa-12237	1	13	oct. 7	DATE
ajfa-12237	1	14	2017	DATE
ajfa-12237	1	15	nov. 24	DATE
ajfa-12237	1	16	2017	DATE
ajfa-12237	1	17	december 1	DATE
ajfa-12237	1	18	2017	CARDINAL
ajfa-12237	1	19	https://doi.org/10.5296/ajfa.v9i2.12237	CARDINAL
ajfa-12237	1	20	two	CARDINAL
ajfa-12237	2	1	aida	GPE
ajfa-12237	2	2	100	CARDINAL
ajfa-12237	2	3	molise region	GPE
ajfa-12237	2	4	italy	GPE
ajfa-12237	2	5	2007-2008	DATE
ajfa-12237	3	1	2003-2014	DATE
ajfa-12237	4	1	january 2003 to	DATE
ajfa-12237	4	2	december 2014	DATE
ajfa-12237	8	1	jel	ORG
ajfa-12237	8	2	l25 asian journal of finance & accounting	ORG
ajfa-12237	8	3	1946-052x 2017	MONEY
ajfa-12237	8	4	9	CARDINAL
ajfa-12237	8	5	2	CARDINAL
ajfa-12237	12	1	modigliani	ORG
ajfa-12237	12	2	miller	ORG
ajfa-12237	12	3	1958	DATE
ajfa-12237	12	4	1984	DATE
ajfa-12237	13	1	barton	ORG
ajfa-12237	13	2	gordon, 1988	ORG
ajfa-12237	13	3	bromiley	ORG
ajfa-12237	13	4	1990	DATE
ajfa-12237	13	5	chatterjee	GPE
ajfa-12237	13	6	1990	DATE
ajfa-12237	13	7	chatterjee	GPE
ajfa-12237	13	8	wernerfelt	GPE
ajfa-12237	13	9	1991	DATE
ajfa-12237	13	10	kochhar, 1996	ORG
ajfa-12237	13	11	jensen	PERSON
ajfa-12237	13	12	1986	DATE
ajfa-12237	14	1	1989	DATE
ajfa-12237	14	2	chatterjee	GPE
ajfa-12237	14	3	singh	GPE
ajfa-12237	14	4	1995	DATE
ajfa-12237	14	5	chatterjee	GPE
ajfa-12237	14	6	wernerfelt	GPE
ajfa-12237	14	7	1991	DATE
ajfa-12237	16	1	1991	DATE
ajfa-12237	16	2	1996	DATE
ajfa-12237	16	3	donna	PERSON
ajfa-12237	16	4	1999	DATE
ajfa-12237	16	5	bennet stewart	PERSON
ajfa-12237	16	6	2000	DATE
ajfa-12237	16	7	copeland et al.	ORG
ajfa-12237	16	8	2002	DATE
ajfa-12237	16	9	di lazzaro	PERSON
ajfa-12237	16	10	2003	DATE
ajfa-12237	16	11	lothian	GPE
ajfa-12237	16	12	2005	DATE
ajfa-12237	19	1	2014	DATE
ajfa-12237	23	1	asian	NORP
ajfa-12237	23	2	finance & accounting	ORG
ajfa-12237	23	3	1946-052x 2017	MONEY
ajfa-12237	24	1	9	CARDINAL
ajfa-12237	24	2	2	CARDINAL
ajfa-12237	24	3	309	CARDINAL
ajfa-12237	24	4	bennet stewart,	ORG
ajfa-12237	24	5	1991	DATE
ajfa-12237	24	6	brealey	ORG
ajfa-12237	24	7	myers	GPE
ajfa-12237	24	8	1991	DATE
ajfa-12237	24	9	2001	DATE
ajfa-12237	24	10	2003	DATE
ajfa-12237	24	11	ray	GPE
ajfa-12237	24	12	2012	DATE
ajfa-12237	24	13	shil	GPE
ajfa-12237	24	14	2009	DATE
ajfa-12237	26	1	1	CARDINAL
ajfa-12237	27	1	2	CARDINAL
ajfa-12237	28	1	2	CARDINAL
ajfa-12237	28	2	2015	DATE
ajfa-12237	30	1	180	CARDINAL
ajfa-12237	30	2	between 2003 and 2014	DATE
ajfa-12237	32	1	the european union	ORG
ajfa-12237	32	2	250	CARDINAL
ajfa-12237	32	3	less than 40 million euro	MONEY
ajfa-12237	32	4	2007-2008	DATE
ajfa-12237	34	1	two	CARDINAL
ajfa-12237	35	1	first	ORDINAL
ajfa-12237	36	1	second	ORDINAL
ajfa-12237	38	1	asian journal of finance & accounting	ORG
ajfa-12237	38	2	1946-052x 2017	MONEY
ajfa-12237	38	3	9	CARDINAL
ajfa-12237	38	4	2	CARDINAL
ajfa-12237	38	5	310	CARDINAL
ajfa-12237	38	6	100	CARDINAL
ajfa-12237	38	7	80	CARDINAL
ajfa-12237	41	1	3	CARDINAL
ajfa-12237	42	1	bennet stewart	PERSON
ajfa-12237	42	2	2000	DATE
ajfa-12237	45	1	roe	PRODUCT
ajfa-12237	46	1	1	CARDINAL
ajfa-12237	46	2	wacc	PERSON
ajfa-12237	48	1	nopat	ORG
ajfa-12237	48	2	taxes”.even nopat	GPE
ajfa-12237	50	1	nopat	ORG
ajfa-12237	51	1	asian	NORP
ajfa-12237	51	2	finance & accounting	ORG
ajfa-12237	51	3	1946-052x 2017	MONEY
ajfa-12237	51	4	9	CARDINAL
ajfa-12237	51	5	2	CARDINAL
ajfa-12237	51	6	311	CARDINAL
ajfa-12237	52	1	nopat	ORG
ajfa-12237	55	1	capm	PERSON
ajfa-12237	55	2	more than a quarter of a century	DATE
ajfa-12237	56	1	2 years	DATE
ajfa-12237	56	2	y = rf+β×(rm-	PERSON
ajfa-12237	56	3	2	CARDINAL
ajfa-12237	57	1	ten-year	DATE
ajfa-12237	58	1	treasury	ORG
ajfa-12237	59	1	italian	NORP
ajfa-12237	60	1	bureau van dijk	PERSON
ajfa-12237	63	1	at least three years	DATE
ajfa-12237	66	1	1-t	QUANTITY
ajfa-12237	67	1	3	CARDINAL
ajfa-12237	67	2	two years	DATE
ajfa-12237	71	1	2003-2004	DATE
ajfa-12237	71	2	1.37%	PERCENT
ajfa-12237	71	3	2.84-4.21	CARDINAL
ajfa-12237	71	4	asian journal of finance & accounting	ORG
ajfa-12237	71	5	1946-052x 2017	MONEY
ajfa-12237	71	6	9	CARDINAL
ajfa-12237	71	7	2	CARDINAL
ajfa-12237	71	8	312	CARDINAL
ajfa-12237	71	9	the period 2005-2006	DATE
ajfa-12237	71	10	3.63%	PERCENT
ajfa-12237	71	11	the period 2007-2008	DATE
ajfa-12237	71	12	2.37%	PERCENT
ajfa-12237	71	13	1.75-4.12	CARDINAL
ajfa-12237	71	14	2009-2010	DATE
ajfa-12237	71	15	683.038	CARDINAL
ajfa-12237	71	16	0.82%	PERCENT
ajfa-12237	71	17	0.82	CARDINAL
ajfa-12237	71	18	6.54-5.72	CARDINAL
ajfa-12237	71	19	the period 2011-2012	DATE
ajfa-12237	71	20	2.24%	PERCENT
ajfa-12237	71	21	2.24	CARDINAL
ajfa-12237	71	22	5.02-2.78	CARDINAL
ajfa-12237	71	23	the period 2013-2014a	DATE
ajfa-12237	71	24	1.14%	PERCENT
ajfa-12237	71	25	2.32-3.46	CARDINAL
ajfa-12237	72	1	1	CARDINAL
ajfa-12237	73	1	1	CARDINAL
ajfa-12237	74	1	2003-2004	DATE
ajfa-12237	74	2	2,84 4,21 4.648.684,06	CARDINAL
ajfa-12237	75	1	2005-2006	DATE
ajfa-12237	75	2	692.896,33 -6.236.067,00 2007-2008	DATE
ajfa-12237	75	3	1,75 4,12 2.116.317,83 -2.866.099,00	QUANTITY
ajfa-12237	75	4	2009-2010	DATE
ajfa-12237	75	5	6,54	DATE
ajfa-12237	75	6	683.038,00 2011-2012	DATE
ajfa-12237	75	7	5.300.169,00 2013-2014	DATE
ajfa-12237	75	8	3,46 9.550.868,14	DATE
ajfa-12237	76	1	2	CARDINAL
ajfa-12237	76	2	2003-2004	DATE
ajfa-12237	76	3	1.022.710,49 1.489.543,13	DATE
ajfa-12237	76	4	1,23%	PERCENT
ajfa-12237	76	5	0,86%	PERCENT
ajfa-12237	76	6	2005-	DATE
ajfa-12237	76	7	0,80%	PERCENT
ajfa-12237	76	8	2007-2008	DATE
ajfa-12237	76	9	2,00%	PERCENT
ajfa-12237	76	10	1,40%	PERCENT
ajfa-12237	76	11	2009-2010	DATE
ajfa-12237	76	12	1.198.481,80 758.005,59	DATE
ajfa-12237	76	13	1.082.865,12 9,58%	PERCENT
ajfa-12237	76	14	6,70%	PERCENT
ajfa-12237	76	15	2011-2012	DATE
ajfa-12237	76	16	2.613.172,61 2.153.193,66	DATE
ajfa-12237	76	17	3.075.990,94 10,49%	PERCENT
ajfa-12237	76	18	7,34%	PERCENT
ajfa-12237	76	19	2013-2014 61.458,00 764.069,45	DATE
ajfa-12237	76	20	1,64%	PERCENT
ajfa-12237	76	21	1,15%	PERCENT
ajfa-12237	77	1	1	CARDINAL
ajfa-12237	78	1	asian journal of finance & accounting	ORG
ajfa-12237	78	2	1946-052x 2017	MONEY
ajfa-12237	78	3	9	CARDINAL
ajfa-12237	78	4	2	CARDINAL
ajfa-12237	78	5	313	CARDINAL
ajfa-12237	78	6	1	CARDINAL
ajfa-12237	85	1	3	CARDINAL
ajfa-12237	85	2	asian	NORP
ajfa-12237	85	3	finance & accounting	ORG
ajfa-12237	85	4	1946-052x 2017	MONEY
ajfa-12237	86	1	9	CARDINAL
ajfa-12237	86	2	2	CARDINAL
ajfa-12237	86	3	314	CARDINAL
ajfa-12237	86	4	3	CARDINAL
ajfa-12237	86	5	12.5	CARDINAL
ajfa-12237	86	6	16.8	CARDINAL
ajfa-12237	86	7	0.3810	CARDINAL
ajfa-12237	87	1	4	CARDINAL
ajfa-12237	87	2	5	CARDINAL
ajfa-12237	88	1	2003	DATE
ajfa-12237	88	2	2014	DATE
ajfa-12237	88	3	annual	DATE
ajfa-12237	88	4	annual	DATE
ajfa-12237	88	5	1	CARDINAL
ajfa-12237	88	6	1	CARDINAL
ajfa-12237	89	1	0.0175	CARDINAL
ajfa-12237	89	2	6	CARDINAL
ajfa-12237	90	1	0.0098	CARDINAL
ajfa-12237	90	2	7	CARDINAL
ajfa-12237	91	1	0.0017	CARDINAL
ajfa-12237	91	2	asian	NORP
ajfa-12237	91	3	finance & accounting	ORG
ajfa-12237	91	4	1946-052x 2017	MONEY
ajfa-12237	91	5	9	CARDINAL
ajfa-12237	91	6	2	CARDINAL
ajfa-12237	91	7	315	CARDINAL
ajfa-12237	91	8	∑	PERSON
ajfa-12237	92	1	9	CARDINAL
ajfa-12237	93	1	0.3667	CARDINAL
ajfa-12237	93	2	10	CARDINAL
ajfa-12237	94	1	1%	PERCENT
ajfa-12237	94	2	0.3667%	PERCENT
ajfa-12237	95	1	0.2286	CARDINAL
ajfa-12237	95	2	about 23%	PERCENT
ajfa-12237	98	1	11	CARDINAL
ajfa-12237	100	1	12	CARDINAL
ajfa-12237	104	1	2003-2004	DATE
ajfa-12237	104	2	the period 2005-2006	DATE
ajfa-12237	104	3	the period 2007-2008	DATE
ajfa-12237	104	4	-945.813	DATE
ajfa-12237	104	5	2009-2010	DATE
ajfa-12237	104	6	225.402	CARDINAL
ajfa-12237	104	7	the period 2011-2012	DATE
ajfa-12237	104	8	1.749.055	CARDINAL
ajfa-12237	104	9	the period 2013-2014	DATE
ajfa-12237	105	1	asian	NORP
ajfa-12237	105	2	finance & accounting	ORG
ajfa-12237	105	3	1946-052x 2017	MONEY
ajfa-12237	105	4	9	CARDINAL
ajfa-12237	105	5	2	CARDINAL
ajfa-12237	105	6	316	CARDINAL
ajfa-12237	105	7	4	CARDINAL
ajfa-12237	106	1	2003-2004	DATE
ajfa-12237	106	2	134.926,02	CARDINAL
ajfa-12237	106	3	87.701,91 -114.877,36 -740.024,00	PERSON
ajfa-12237	106	4	2005-2006	DATE
ajfa-12237	106	5	2007-2008	DATE
ajfa-12237	106	6	101.714,40 66.114,36	DATE
ajfa-12237	106	7	2009-2010	DATE
ajfa-12237	106	8	1,495044	CARDINAL
ajfa-12237	107	1	67.909,15	CARDINAL
ajfa-12237	107	2	2011-2012	DATE
ajfa-12237	107	3	1,147572 2,78 0,2286	CARDINAL
ajfa-12237	107	4	2013-2014	DATE
ajfa-12237	107	5	3,46 0,2286	MONEY
ajfa-12237	107	6	2.803.807,56 1.822.474,91	DATE
ajfa-12237	107	7	2007-2008	DATE
ajfa-12237	108	1	2013-2014	DATE
ajfa-12237	109	1	4	CARDINAL
ajfa-12237	112	1	38%	PERCENT
ajfa-12237	114	1	23%	PERCENT
ajfa-12237	117	1	chatterjee	GPE
ajfa-12237	117	2	1990	DATE
ajfa-12237	117	3	yip, 1982	ORG
ajfa-12237	118	1	chatterjee	GPE
ajfa-12237	118	2	singh	GPE
ajfa-12237	118	3	1995	DATE
ajfa-12237	119	1	balakrishnan	PERSON
ajfa-12237	119	2	fox	ORG
ajfa-12237	119	3	1993	DATE
ajfa-12237	119	4	barton	ORG
ajfa-12237	119	5	gordon, 1988	ORG
ajfa-12237	119	6	bromiley	ORG
ajfa-12237	119	7	1990	DATE
ajfa-12237	119	8	jensen	PERSON
ajfa-12237	119	9	1986	DATE
ajfa-12237	119	10	asian journal of finance & accounting	ORG
ajfa-12237	119	11	1946-052x 2017	MONEY
ajfa-12237	120	1	9	CARDINAL
ajfa-12237	120	2	2	CARDINAL
ajfa-12237	120	3	317	CARDINAL
ajfa-12237	122	1	balakrishnan	GPE
ajfa-12237	122	2	s., & fox	ORG
ajfa-12237	122	3	i.	PERSON
ajfa-12237	122	4	1993	DATE
ajfa-12237	124	1	strategic management journal	ORG
ajfa-12237	124	2	14(1	CARDINAL
ajfa-12237	124	3	3	CARDINAL
ajfa-12237	125	1	barton	ORG
ajfa-12237	125	2	s. l., & gordon	PERSON
ajfa-12237	126	1	1988	DATE
ajfa-12237	128	1	strategic management journal	ORG
ajfa-12237	128	2	9(6	CARDINAL
ajfa-12237	128	3	623	CARDINAL
ajfa-12237	130	1	bennet stewart	PERSON
ajfa-12237	130	2	1991	DATE
ajfa-12237	132	1	harper collins	PERSON
ajfa-12237	132	2	new york	GPE
ajfa-12237	133	1	bennet stewart	PERSON
ajfa-12237	133	2	2000	DATE
ajfa-12237	134	1	la ricerca del valore	PERSON
ajfa-12237	135	1	una guida	PERSON
ajfa-12237	137	1	brealey	ORG
ajfa-12237	137	2	r. a.	PERSON
ajfa-12237	137	3	s. c. (	PERSON
ajfa-12237	137	4	1991	DATE
ajfa-12237	139	1	mcgraw-hill	ORG
ajfa-12237	139	2	new york	GPE
ajfa-12237	140	1	bromiley	ORG
ajfa-12237	140	2	1990	DATE
ajfa-12237	142	1	annual	DATE
ajfa-12237	142	2	6	CARDINAL
ajfa-12237	142	3	71	CARDINAL
ajfa-12237	143	1	chatterjee	ORG
ajfa-12237	143	2	s. (1990	ORG
ajfa-12237	145	1	the academy of management journal	ORG
ajfa-12237	145	2	33(4	CARDINAL
ajfa-12237	145	3	780-800	CARDINAL
ajfa-12237	147	1	chatterjee	PERSON
ajfa-12237	147	2	s., & singh	ORG
ajfa-12237	147	3	j. (1995	ORG
ajfa-12237	149	1	western reserve university	ORG
ajfa-12237	150	1	chatterjee	GPE
ajfa-12237	150	2	s., & wernerfelt	ORG
ajfa-12237	150	3	1991	DATE
ajfa-12237	152	1	12(1	CARDINAL
ajfa-12237	152	2	33	CARDINAL
ajfa-12237	153	1	copeland	PERSON
ajfa-12237	153	2	t. e	GPE
ajfa-12237	153	3	koller	ORG
ajfa-12237	153	4	t., & murrin	ORG
ajfa-12237	153	5	j. (2002	ORG
ajfa-12237	154	1	il valore dell’impresa	ORG
ajfa-12237	155	1	strategie di valutazione e gestione	PERSON
ajfa-12237	156	1	24	CARDINAL
ajfa-12237	157	1	di lazzaro	PERSON
ajfa-12237	157	2	f.	PERSON
ajfa-12237	157	3	2003	DATE
ajfa-12237	158	1	del valore	PERSON
ajfa-12237	159	1	giappichelli	PERSON
ajfa-12237	159	2	donna	PERSON
ajfa-12237	159	3	1999	DATE
ajfa-12237	160	1	la creazione di valore nella gestione dell’impresa	PERSON
ajfa-12237	160	2	carocci, roma	ORG
ajfa-12237	160	3	ezzamel	PERSON
ajfa-12237	160	4	m. (	PERSON
ajfa-12237	160	5	1996	DATE
ajfa-12237	161	1	misurazione e la valutazione della performance divisionale	ORG
ajfa-12237	162	1	parametri contabili	PERSON
ajfa-12237	164	1	j. l.	PERSON
ajfa-12237	164	2	2003	DATE
ajfa-12237	166	1	john wiley	PERSON
ajfa-12237	166	2	hoboken	GPE
ajfa-12237	167	1	guatri	ORG
ajfa-12237	167	2	1991	DATE
ajfa-12237	168	1	la teoria di creazione del valore	PERSON
ajfa-12237	169	1	egea	PERSON
ajfa-12237	170	1	jensen	PERSON
ajfa-12237	170	2	m. c.	PERSON
ajfa-12237	170	3	1986	DATE
ajfa-12237	172	1	the american economic review	ORG
ajfa-12237	172	2	76(2	CARDINAL
ajfa-12237	172	3	323	CARDINAL
ajfa-12237	173	1	asian	NORP
ajfa-12237	173	2	finance & accounting	ORG
ajfa-12237	173	3	1946-052x 2017	MONEY
ajfa-12237	173	4	9	CARDINAL
ajfa-12237	173	5	2	CARDINAL
ajfa-12237	173	6	318	CARDINAL
ajfa-12237	173	7	1996	DATE
ajfa-12237	175	1	strategic management journal	ORG
ajfa-12237	175	2	17(9	CARDINAL
ajfa-12237	175	3	http://dx.doi.org/10.1002/(sici)1097-0266(199611)17:9<713::aid-smj844>3.0.co;2-9	CARDINAL
ajfa-12237	175	4	lothian	NORP
ajfa-12237	175	5	2005	DATE
ajfa-12237	176	1	misurare	PERSON
ajfa-12237	176	2	il ruolo degli indicatori	PERSON
ajfa-12237	177	1	egea	PERSON
ajfa-12237	178	1	modigliani	ORG
ajfa-12237	178	2	f., & miller	ORG
ajfa-12237	178	3	m. h.	PERSON
ajfa-12237	178	4	1958	DATE
ajfa-12237	180	1	the american economic review	ORG
ajfa-12237	180	2	48(3	DATE
ajfa-12237	180	3	261	CARDINAL
ajfa-12237	181	1	myers	ORG
ajfa-12237	181	2	s. c., & majluf	PERSON
ajfa-12237	181	3	n. s.	PERSON
ajfa-12237	181	4	1984	DATE
ajfa-12237	183	1	13(2	CARDINAL
ajfa-12237	183	2	187	CARDINAL
ajfa-12237	184	1	ramanujam, v., & varadarajan	ORG
ajfa-12237	184	2	1989	DATE
ajfa-12237	186	1	10(6	CARDINAL
ajfa-12237	186	2	523	CARDINAL
ajfa-12237	187	1	https://doi.org/10.1002/smj.4250100603	GPE
ajfa-12237	187	2	ray	PERSON
ajfa-12237	187	3	s.	PERSON
ajfa-12237	187	4	2012	DATE
ajfa-12237	189	1	2(2	CARDINAL
ajfa-12237	189	2	260	CARDINAL
ajfa-12237	190	1	shil	PERSON
ajfa-12237	190	2	n. c.	PERSON
ajfa-12237	190	3	2009	DATE
ajfa-12237	192	1	4(3	CARDINAL
ajfa-12237	192	2	169	CARDINAL
ajfa-12237	194	1	j. m.	PERSON
ajfa-12237	194	2	j. s.	PERSON
ajfa-12237	194	3	i.	PERSON
ajfa-12237	194	4	2001	DATE
ajfa-12237	196	1	john wiley	PERSON
ajfa-12237	196	2	hoboken	GPE
ajfa-12237	197	1	unnisa, n., & janakiramudu	PERSON
ajfa-12237	197	2	2014).is	CARDINAL
ajfa-12237	198	1	cnx	ORG
ajfa-12237	199	1	asian journal of finance & accounting	ORG
ajfa-12237	199	2	6(1	CARDINAL
ajfa-12237	199	3	388	CARDINAL
ajfa-12237	200	1	yip	PERSON
ajfa-12237	200	2	g. s.	PERSON
ajfa-12237	200	3	1982	DATE
ajfa-12237	202	1	strategic management journal	ORG
ajfa-12237	202	2	3(4	CARDINAL
ajfa-12237	202	3	331	CARDINAL