id	sid	eid	entity	type
ajfa-12449	1	1	microsoft	ORG
ajfa-12449	1	2	12449	DATE
ajfa-12449	1	3	asian	NORP
ajfa-12449	1	4	finance & accounting	ORG
ajfa-12449	1	5	1946-052x 2017	MONEY
ajfa-12449	1	6	9	CARDINAL
ajfa-12449	1	7	2	CARDINAL
ajfa-12449	1	8	399	CARDINAL
ajfa-12449	1	9	hingurala arachchi department of finance	ORG
ajfa-12449	1	10	commerce university of sri jayewardenepura	ORG
ajfa-12449	1	11	wasantha perera department of finance	ORG
ajfa-12449	1	12	commerce university of sri	ORG
ajfa-12449	1	13	ratnam vijayakumaran	PERSON
ajfa-12449	1	14	commerce university	ORG
ajfa-12449	1	15	jaffna	GPE
ajfa-12449	1	16	oct. 7	DATE
ajfa-12449	1	17	2017	DATE
ajfa-12449	1	18	nov. 24	DATE
ajfa-12449	1	19	2017	DATE
ajfa-12449	1	20	december 24	DATE
ajfa-12449	1	21	2017	DATE
ajfa-12449	1	22	https://doi.org/10.5296/ajfa.v9i2.12449	ORG
ajfa-12449	1	23	wcm	ORG
ajfa-12449	2	1	44	CARDINAL
ajfa-12449	2	2	the colombo stock exchange	ORG
ajfa-12449	2	3	cse	ORG
ajfa-12449	2	4	the period 2011-2015	DATE
ajfa-12449	3	1	cse	GPE
ajfa-12449	4	1	wcm	ORG
ajfa-12449	6	1	ccc	ORG
ajfa-12449	7	1	tobin	ORG
ajfa-12449	7	2	sri lanka	GPE
ajfa-12449	8	1	jel classification:	ORG
ajfa-12449	8	2	d22	ORG
ajfa-12449	8	3	g31	GPE
ajfa-12449	8	4	g32 asian journal of finance & accounting	ORG
ajfa-12449	8	5	1946-052x 2017	MONEY
ajfa-12449	9	1	9	CARDINAL
ajfa-12449	9	2	2 ajfa.macrothink.org 400 1	TIME
ajfa-12449	10	1	wcm	ORG
ajfa-12449	11	1	wcm	ORG
ajfa-12449	11	2	1978	DATE
ajfa-12449	12	1	pratap singh & kumar	ORG
ajfa-12449	12	2	2014	DATE
ajfa-12449	13	1	wcm	ORG
ajfa-12449	13	2	kumar	PERSON
ajfa-12449	13	3	colombage & singh	ORG
ajfa-12449	13	4	2017	DATE
ajfa-12449	14	1	2007-2009	DATE
ajfa-12449	15	1	1984).wcm	CARDINAL
ajfa-12449	17	1	today	DATE
ajfa-12449	19	1	2006).shin	CARDINAL
ajfa-12449	19	2	1998	DATE
ajfa-12449	22	1	wcm	ORG
ajfa-12449	22	2	baños-caballero	ORG
ajfa-12449	22	3	garcía-teruel, &martínez-solano	ORG
ajfa-12449	22	4	2014	DATE
ajfa-12449	23	1	wcm	ORG
ajfa-12449	23	2	sri lanka	GPE
ajfa-12449	26	1	asian	NORP
ajfa-12449	26	2	sri lanka	GPE
ajfa-12449	26	3	perera, & wickremasinghe	ORG
ajfa-12449	26	4	2010	DATE
ajfa-12449	26	5	2015	DATE
ajfa-12449	26	6	vijayakumaran	PERSON
ajfa-12449	26	7	2015	DATE
ajfa-12449	26	8	dixon	PERSON
ajfa-12449	26	9	2015	DATE
ajfa-12449	27	1	sri lanka	GPE
ajfa-12449	27	2	asian	NORP
ajfa-12449	27	3	finance & accounting	ORG
ajfa-12449	27	4	1946-052x 2017	MONEY
ajfa-12449	28	1	9	CARDINAL
ajfa-12449	28	2	2	CARDINAL
ajfa-12449	29	1	44	CARDINAL
ajfa-12449	29	2	cse	GPE
ajfa-12449	29	3	the period of	DATE
ajfa-12449	29	4	2011-2015	DATE
ajfa-12449	29	5	ccc	ORG
ajfa-12449	33	1	section 3	LAW
ajfa-12449	34	1	section 4	LAW
ajfa-12449	35	1	section 5presents	LAW
ajfa-12449	35	2	section 5	LAW
ajfa-12449	36	1	2	CARDINAL
ajfa-12449	36	2	scott	ORG
ajfa-12449	36	3	1980	DATE
ajfa-12449	37	1	bao & bao	ORG
ajfa-12449	37	2	2004	DATE
ajfa-12449	37	3	1984	DATE
ajfa-12449	38	1	2004	DATE
ajfa-12449	38	2	two	CARDINAL
ajfa-12449	39	1	lieber	GPE
ajfa-12449	39	2	1974	DATE
ajfa-12449	39	3	hill (	ORG
ajfa-12449	39	4	1983	DATE
ajfa-12449	39	5	kim	PERSON
ajfa-12449	39	6	chung	PERSON
ajfa-12449	39	7	1990	DATE
ajfa-12449	40	1	wcm	ORG
ajfa-12449	40	2	2014	DATE
ajfa-12449	41	1	garcia-teruel & solano	ORG
ajfa-12449	41	2	2010;anagnostopoulou	CARDINAL
ajfa-12449	41	3	2012	DATE
ajfa-12449	41	4	2007;pandey	DATE
ajfa-12449	41	5	gupta &perera	ORG
ajfa-12449	41	6	1997	DATE
ajfa-12449	41	7	perera, & wickremasinghe	ORG
ajfa-12449	41	8	2010	DATE
ajfa-12449	41	9	bei & wijewardena	ORG
ajfa-12449	41	10	2012	DATE
ajfa-12449	41	11	wcm	ORG
ajfa-12449	41	12	2003;padachi 2006	DATE
ajfa-12449	42	1	wcm	ORG
ajfa-12449	42	2	deloof	ORG
ajfa-12449	42	3	2003;lazaridis	CARDINAL
ajfa-12449	42	4	garcia-teruel	PERSON
ajfa-12449	42	5	martinez solano	PERSON
ajfa-12449	42	6	2007;jayarathne,	DATE
ajfa-12449	42	7	2014	DATE
ajfa-12449	44	1	autukaite	ORG
ajfa-12449	44	2	2011	DATE
ajfa-12449	44	3	french	NORP
ajfa-12449	44	4	an additional euro	CARDINAL
ajfa-12449	45	1	jenson 1986	ORG
ajfa-12449	47	1	pinkowitzet al	PERSON
ajfa-12449	47	2	2006	DATE
ajfa-12449	47	3	lee	PERSON
ajfa-12449	47	4	lee	PERSON
ajfa-12449	47	5	2009	DATE
ajfa-12449	47	6	chen	PERSON
ajfa-12449	47	7	2009	DATE
ajfa-12449	47	8	asian	NORP
ajfa-12449	47	9	finance & accounting	ORG
ajfa-12449	47	10	1946-052x 2017	MONEY
ajfa-12449	48	1	9	CARDINAL
ajfa-12449	48	2	2	CARDINAL
ajfa-12449	48	3	402	CARDINAL
ajfa-12449	49	1	williamson	PERSON
ajfa-12449	49	2	2007	DATE
ajfa-12449	51	1	wcm	ORG
ajfa-12449	52	1	172	CARDINAL
ajfa-12449	52	2	malaysia	GPE
ajfa-12449	52	3	20032007	DATE
ajfa-12449	52	4	mohamad	PERSON
ajfa-12449	52	5	saad	PERSON
ajfa-12449	52	6	2010	DATE
ajfa-12449	55	1	75	CARDINAL
ajfa-12449	55	2	istanbul stock exchange	ORG
ajfa-12449	55	3	2002-2009	DATE
ajfa-12449	56	1	2012	DATE
ajfa-12449	56	2	wcm	ORG
ajfa-12449	58	1	mona al-mwalla	PERSON
ajfa-12449	58	2	2012	DATE
ajfa-12449	58	3	57	CARDINAL
ajfa-12449	58	4	amman stock exchange	ORG
ajfa-12449	58	5	2001-2009	DATE
ajfa-12449	59	1	wcm	ORG
ajfa-12449	61	1	abuzayed	PERSON
ajfa-12449	61	2	2012	DATE
ajfa-12449	61	3	52	CARDINAL
ajfa-12449	61	4	amman	GPE
ajfa-12449	61	5	2000-2008	DATE
ajfa-12449	61	6	wcm	ORG
ajfa-12449	62	1	two	CARDINAL
ajfa-12449	62	2	wcm	ORG
ajfa-12449	63	1	2015	CARDINAL
ajfa-12449	63	2	192	CARDINAL
ajfa-12449	63	3	malaysian	NORP
ajfa-12449	63	4	the period 1999-2008	DATE
ajfa-12449	65	1	wcm	ORG
ajfa-12449	65	2	bandara & weerakoon	ORG
ajfa-12449	65	3	banda	ORG
ajfa-12449	65	4	2010	DATE
ajfa-12449	65	5	sri lanka	GPE
ajfa-12449	66	1	72	CARDINAL
ajfa-12449	66	2	cse	ORG
ajfa-12449	66	3	wcm	ORG
ajfa-12449	67	1	asian journal of finance & accounting	ORG
ajfa-12449	67	2	1946-052x 2017	MONEY
ajfa-12449	67	3	9	CARDINAL
ajfa-12449	67	4	2	CARDINAL
ajfa-12449	67	5	403	CARDINAL
ajfa-12449	68	1	sri lanka	GPE
ajfa-12449	68	2	wcm	ORG
ajfa-12449	69	1	wcm	ORG
ajfa-12449	69	2	sri lanka	GPE
ajfa-12449	70	1	2.2	CARDINAL
ajfa-12449	71	1	wcm	ORG
ajfa-12449	73	1	3	CARDINAL
ajfa-12449	73	2	wcm	ORG
ajfa-12449	73	3	sri lankan	LOC
ajfa-12449	75	1	3.1	CARDINAL
ajfa-12449	75	2	wcm	ORG
ajfa-12449	75	3	1	CARDINAL
ajfa-12449	75	4	t years	DATE
ajfa-12449	76	1	1	CARDINAL
ajfa-12449	77	1	1	CARDINAL
ajfa-12449	77	2	three	CARDINAL
ajfa-12449	78	1	1	CARDINAL
ajfa-12449	78	2	ccc	ORG
ajfa-12449	78	3	days	DATE
ajfa-12449	78	4	days	DATE
ajfa-12449	78	5	days	DATE
ajfa-12449	82	1	+ vt	GPE
ajfa-12449	82	2	2	CARDINAL
ajfa-12449	82	3	2	CARDINAL
ajfa-12449	82	4	three	CARDINAL
ajfa-12449	82	5	vi	PERSON
ajfa-12449	82	6	vt	GPE
ajfa-12449	83	1	2	CARDINAL
ajfa-12449	83	2	ccc	ORG
ajfa-12449	83	3	days	DATE
ajfa-12449	83	4	days	DATE
ajfa-12449	83	5	days	DATE
ajfa-12449	84	1	asian	NORP
ajfa-12449	84	2	finance & accounting	ORG
ajfa-12449	84	3	1946-052x 2017	MONEY
ajfa-12449	84	4	9	CARDINAL
ajfa-12449	84	5	2	CARDINAL
ajfa-12449	84	6	404 3.1.1	QUANTITY
ajfa-12449	85	1	tobin	ORG
ajfa-12449	86	1	wcm	ORG
ajfa-12449	86	2	ccc	ORG
ajfa-12449	86	3	2003	DATE
ajfa-12449	87	1	one	CARDINAL
ajfa-12449	87	2	2003	DATE
ajfa-12449	88	1	days	DATE
ajfa-12449	88	2	days	DATE
ajfa-12449	89	1	ccc	ORG
ajfa-12449	90	1	day	DATE
ajfa-12449	90	2	365	CARDINAL
ajfa-12449	91	1	day	DATE
ajfa-12449	91	2	365	CARDINAL
ajfa-12449	92	1	days	DATE
ajfa-12449	92	2	365	CARDINAL
ajfa-12449	93	1	day	DATE
ajfa-12449	93	2	day	DATE
ajfa-12449	93	3	between number of days	DATE
ajfa-12449	94	1	wcm	ORG
ajfa-12449	94	2	year	DATE
ajfa-12449	94	3	previous year’s	DATE
ajfa-12449	94	4	sales]/previous year’s	DATE
ajfa-12449	95	1	asian journal of finance & accounting	ORG
ajfa-12449	95	2	1946-052x 2017	MONEY
ajfa-12449	95	3	9	CARDINAL
ajfa-12449	95	4	2	CARDINAL
ajfa-12449	95	5	405	CARDINAL
ajfa-12449	95	6	1	CARDINAL
ajfa-12449	96	1	tobin	ORG
ajfa-12449	96	2	equity+book	ORG
ajfa-12449	96	3	wcm	ORG
ajfa-12449	96	4	days	DATE
ajfa-12449	96	5	apd	PERSON
ajfa-12449	96	6	sgr	ORG
ajfa-12449	96	7	end of year	DATE
ajfa-12449	97	1	3.3	CARDINAL
ajfa-12449	97	2	ordinary least square	QUANTITY
ajfa-12449	101	1	rem	ORG
ajfa-12449	102	1	hausman chi-square	PERSON
ajfa-12449	102	2	rem	ORG
ajfa-12449	102	3	4	CARDINAL
ajfa-12449	103	1	4.1	CARDINAL
ajfa-12449	103	2	annual	DATE
ajfa-12449	103	3	cse	ORG
ajfa-12449	104	1	88	CARDINAL
ajfa-12449	104	2	only 46	CARDINAL
ajfa-12449	104	3	2010-2015	DATE
ajfa-12449	105	1	one	CARDINAL
ajfa-12449	105	2	asian	NORP
ajfa-12449	105	3	finance & accounting	ORG
ajfa-12449	105	4	1946-052x 2017	MONEY
ajfa-12449	106	1	9	CARDINAL
ajfa-12449	106	2	2 ajfa.macrothink.org 406 percent	PERCENT
ajfa-12449	107	1	44	CARDINAL
ajfa-12449	107	2	cse	GPE
ajfa-12449	107	3	20	CARDINAL
ajfa-12449	107	4	3	CARDINAL
ajfa-12449	107	5	11	CARDINAL
ajfa-12449	107	6	5	CARDINAL
ajfa-12449	107	7	5	CARDINAL
ajfa-12449	108	1	194	CARDINAL
ajfa-12449	108	2	the period of	DATE
ajfa-12449	108	3	2011-2015	DATE
ajfa-12449	109	1	4.2	CARDINAL
ajfa-12449	109	2	2	CARDINAL
ajfa-12449	112	1	max tobin	PERSON
ajfa-12449	112	2	194	CARDINAL
ajfa-12449	112	3	0.24 13.62	CARDINAL
ajfa-12449	112	4	194	CARDINAL
ajfa-12449	112	5	65.77	MONEY
ajfa-12449	112	6	222.17	CARDINAL
ajfa-12449	112	7	days	DATE
ajfa-12449	112	8	apd	ORG
ajfa-12449	112	9	194	CARDINAL
ajfa-12449	112	10	6.39	CARDINAL
ajfa-12449	112	11	194	CARDINAL
ajfa-12449	112	12	42.36	MONEY
ajfa-12449	112	13	20.99 1.00 223.85	CARDINAL
ajfa-12449	112	14	days	DATE
ajfa-12449	112	15	194	CARDINAL
ajfa-12449	112	16	1.15 242.55	CARDINAL
ajfa-12449	112	17	194	CARDINAL
ajfa-12449	112	18	194	CARDINAL
ajfa-12449	112	19	0.820	CARDINAL
ajfa-12449	112	20	sgr	ORG
ajfa-12449	112	21	194	CARDINAL
ajfa-12449	112	22	1.957	CARDINAL
ajfa-12449	112	23	1	CARDINAL
ajfa-12449	113	1	2	CARDINAL
ajfa-12449	114	1	tobin	PERSON
ajfa-12449	115	1	65.77 days	DATE
ajfa-12449	115	2	44.67 days	DATE
ajfa-12449	116	1	52 days	DATE
ajfa-12449	116	2	34.02 days	DATE
ajfa-12449	117	1	42.36 days	DATE
ajfa-12449	117	2	33.8 days	DATE
ajfa-12449	118	1	28.58 days	DATE
ajfa-12449	118	2	50.61 days	DATE
ajfa-12449	119	1	about 4.39 billion rupees	MONEY
ajfa-12449	119	2	2.61 billion rupees	MONEY
ajfa-12449	120	1	45%	PERCENT
ajfa-12449	120	2	40%	PERCENT
ajfa-12449	120	3	about 45%	PERCENT
ajfa-12449	121	1	12.5%	PERCENT
ajfa-12449	121	2	10%	PERCENT
ajfa-12449	123	1	5	CARDINAL
ajfa-12449	124	1	5.1	CARDINAL
ajfa-12449	124	2	3	CARDINAL
ajfa-12449	127	1	asian	NORP
ajfa-12449	127	2	finance & accounting	ORG
ajfa-12449	127	3	1946-052x 2017	MONEY
ajfa-12449	128	1	9	CARDINAL
ajfa-12449	128	2	2	CARDINAL
ajfa-12449	128	3	407	CARDINAL
ajfa-12449	130	1	days	DATE
ajfa-12449	133	1	3	CARDINAL
ajfa-12449	134	1	3	CARDINAL
ajfa-12449	134	2	ccc ard invd apd	ORG
ajfa-12449	134	3	sgr	ORG
ajfa-12449	134	4	1.00	CARDINAL
ajfa-12449	134	5	1.00	CARDINAL
ajfa-12449	135	1	0.70	CARDINAL
ajfa-12449	135	2	1.00	CARDINAL
ajfa-12449	135	3	invd -0.02	PERSON
ajfa-12449	135	4	0.66	CARDINAL
ajfa-12449	136	1	0.21	CARDINAL
ajfa-12449	136	2	1.00	CARDINAL
ajfa-12449	136	3	0.03	CARDINAL
ajfa-12449	136	4	0.17	CARDINAL
ajfa-12449	136	5	0.35	CARDINAL
ajfa-12449	136	6	1.00	CARDINAL
ajfa-12449	136	7	0.64	CARDINAL
ajfa-12449	136	8	0.09	CARDINAL
ajfa-12449	136	9	0.06 0.26	CARDINAL
ajfa-12449	136	10	1.00	CARDINAL
ajfa-12449	136	11	sgr	ORG
ajfa-12449	136	12	0.02 -0.05 0.13	QUANTITY
ajfa-12449	136	13	0.08	CARDINAL
ajfa-12449	136	14	0.06 1.00	CARDINAL
ajfa-12449	136	15	the 1%	PERCENT
ajfa-12449	136	16	5%	PERCENT
ajfa-12449	136	17	10%	PERCENT
ajfa-12449	137	1	1	CARDINAL
ajfa-12449	138	1	5.2.1	CARDINAL
ajfa-12449	138	2	ols	ORG
ajfa-12449	138	3	4	CARDINAL
ajfa-12449	138	4	ols	ORG
ajfa-12449	139	1	1	CARDINAL
ajfa-12449	140	1	1	CARDINAL
ajfa-12449	140	2	1	CARDINAL
ajfa-12449	140	3	tobin	ORG
ajfa-12449	140	4	year	DATE
ajfa-12449	141	1	2-4	CARDINAL
ajfa-12449	141	2	4	CARDINAL
ajfa-12449	141	3	ccc	ORG
ajfa-12449	141	4	days	DATE
ajfa-12449	141	5	days	DATE
ajfa-12449	141	6	days	DATE
ajfa-12449	142	1	firstly	ORDINAL
ajfa-12449	142	2	5%	PERCENT
ajfa-12449	143	1	wcm	ORG
ajfa-12449	143	2	wcm	ORG
ajfa-12449	145	1	mohamad	PERSON
ajfa-12449	145	2	saad	PERSON
ajfa-12449	145	3	2010	DATE
ajfa-12449	145	4	abuzayed	PERSON
ajfa-12449	145	5	2012	DATE
ajfa-12449	145	6	2015	CARDINAL
ajfa-12449	146	1	2-4	DATE
ajfa-12449	146	2	4	CARDINAL
ajfa-12449	146	3	the accounts asian journal of finance & accounting issn	ORG
ajfa-12449	146	4	1946-052x 2017	MONEY
ajfa-12449	146	5	9	CARDINAL
ajfa-12449	146	6	2	CARDINAL
ajfa-12449	146	7	408	CARDINAL
ajfa-12449	146	8	1 %	PERCENT
ajfa-12449	147	1	days	DATE
ajfa-12449	147	2	5 %	PERCENT
ajfa-12449	148	1	apd	ORG
ajfa-12449	148	2	10 %	PERCENT
ajfa-12449	149	1	4	CARDINAL
ajfa-12449	149	2	ols	PERSON
ajfa-12449	149	3	wcm	ORG
ajfa-12449	149	4	1 2	CARDINAL
ajfa-12449	149	5	-3.330	ORG
ajfa-12449	150	1	0.002	CARDINAL
ajfa-12449	150	2	1.805	CARDINAL
ajfa-12449	150	3	0.406	CARDINAL
ajfa-12449	150	4	3.780	CARDINAL
ajfa-12449	150	5	0.386	CARDINAL
ajfa-12449	150	6	0.412	CARDINAL
ajfa-12449	150	7	3.800	CARDINAL
ajfa-12449	150	8	0.414	CARDINAL
ajfa-12449	150	9	3.830	CARDINAL
ajfa-12449	151	1	0.170	CARDINAL
ajfa-12449	151	2	0.166	CARDINAL
ajfa-12449	151	3	0.633	CARDINAL
ajfa-12449	151	4	0.220	CARDINAL
ajfa-12449	151	5	0.823	CARDINAL
ajfa-12449	151	6	0.097	CARDINAL
ajfa-12449	151	7	0.896	CARDINAL
ajfa-12449	158	1	0.187	CARDINAL
ajfa-12449	158	2	0.235	MONEY
ajfa-12449	158	3	0.199	CARDINAL
ajfa-12449	158	4	4.02	CARDINAL
ajfa-12449	158	5	3.76 3.79	CARDINAL
ajfa-12449	158	6	0.000 0.000 0.000	MONEY
ajfa-12449	158	7	the 1%	PERCENT
ajfa-12449	158	8	5%	PERCENT
ajfa-12449	158	9	10%	PERCENT
ajfa-12449	160	1	1	CARDINAL
ajfa-12449	161	1	1	CARDINAL
ajfa-12449	161	2	4	CARDINAL
ajfa-12449	162	1	1%	PERCENT
ajfa-12449	163	1	2015	CARDINAL
ajfa-12449	164	1	5 %	PERCENT
ajfa-12449	165	1	asian journal of finance & accounting	ORG
ajfa-12449	165	2	1946-052x 2017	MONEY
ajfa-12449	165	3	9	CARDINAL
ajfa-12449	165	4	2	CARDINAL
ajfa-12449	165	5	409	CARDINAL
ajfa-12449	165	6	sgr	ORG
ajfa-12449	166	1	2015	CARDINAL
ajfa-12449	167	1	5.2.2	CARDINAL
ajfa-12449	167	2	5	CARDINAL
ajfa-12449	168	1	2	CARDINAL
ajfa-12449	169	1	1	CARDINAL
ajfa-12449	169	2	2	CARDINAL
ajfa-12449	169	3	tobin	ORG
ajfa-12449	169	4	year	DATE
ajfa-12449	170	1	2-4	DATE
ajfa-12449	170	2	5	CARDINAL
ajfa-12449	170	3	ccc	ORG
ajfa-12449	170	4	days	DATE
ajfa-12449	170	5	days	DATE
ajfa-12449	170	6	days	DATE
ajfa-12449	170	7	5	CARDINAL
ajfa-12449	170	8	wcm	ORG
ajfa-12449	171	1	apd 0.001	PERSON
ajfa-12449	171	2	0.928	CARDINAL
ajfa-12449	171	3	0.236	CARDINAL
ajfa-12449	171	4	2.700	CARDINAL
ajfa-12449	171	5	2.230	CARDINAL
ajfa-12449	171	6	0.237	CARDINAL
ajfa-12449	171	7	2.670	CARDINAL
ajfa-12449	171	8	0.249	CARDINAL
ajfa-12449	171	9	2.69	CARDINAL
ajfa-12449	171	10	0.500	CARDINAL
ajfa-12449	171	11	1.090	CARDINAL
ajfa-12449	171	12	0.086	CARDINAL
ajfa-12449	171	13	0.971	CARDINAL
ajfa-12449	171	14	0.099	CARDINAL
ajfa-12449	171	15	0.851	CARDINAL
ajfa-12449	179	1	0.149	CARDINAL
ajfa-12449	179	2	7.92 8.01 7.82	MONEY
ajfa-12449	179	3	0.000 0.000 0.000	MONEY
ajfa-12449	179	4	the 1%	PERCENT
ajfa-12449	179	5	5%	PERCENT
ajfa-12449	179	6	10%	PERCENT
ajfa-12449	181	1	1	CARDINAL
ajfa-12449	182	1	first	ORDINAL
ajfa-12449	182	2	5%	PERCENT
ajfa-12449	184	1	2-4	DATE
ajfa-12449	184	2	5	CARDINAL
ajfa-12449	184	3	5 %	PERCENT
ajfa-12449	185	1	days	DATE
ajfa-12449	185	2	5 %	PERCENT
ajfa-12449	186	1	the asian journal of finance & accounting	ORG
ajfa-12449	186	2	1946-052x 2017	MONEY
ajfa-12449	186	3	9	CARDINAL
ajfa-12449	186	4	2	CARDINAL
ajfa-12449	186	5	410	CARDINAL
ajfa-12449	186	6	days	DATE
ajfa-12449	186	7	apd	ORG
ajfa-12449	188	1	4	CARDINAL
ajfa-12449	188	2	1	CARDINAL
ajfa-12449	188	3	4	CARDINAL
ajfa-12449	189	1	apd	ORG
ajfa-12449	190	1	6	CARDINAL
ajfa-12449	191	1	wcm	ORG
ajfa-12449	191	2	wcm	ORG
ajfa-12449	192	1	wcm	ORG
ajfa-12449	193	1	44	CARDINAL
ajfa-12449	193	2	cse	GPE
ajfa-12449	193	3	the period of	DATE
ajfa-12449	193	4	2011-2015	DATE
ajfa-12449	196	1	abuzayed	PERSON
ajfa-12449	196	2	b.	PERSON
ajfa-12449	196	3	2012	DATE
ajfa-12449	197	1	jordan	GPE
ajfa-12449	198	1	8(2	CARDINAL
ajfa-12449	198	2	155	CARDINAL
ajfa-12449	199	1	t., & nazir	ORG
ajfa-12449	199	2	m. s.	PERSON
ajfa-12449	199	3	2007	DATE
ajfa-12449	200	1	3(2	CARDINAL
ajfa-12449	200	2	1-15	CARDINAL
ajfa-12449	201	1	al-mwalla	PERSON
ajfa-12449	201	2	2012	DATE
ajfa-12449	202	1	jordan	GPE
ajfa-12449	203	1	international research journal	ORG
ajfa-12449	203	2	85	DATE
ajfa-12449	203	3	147	CARDINAL
ajfa-12449	204	1	s.	PERSON
ajfa-12449	204	2	2013	DATE
ajfa-12449	206	1	multinational finance journal	ORG
ajfa-12449	206	2	16(3	CARDINAL
ajfa-12449	206	3	261	CARDINAL
ajfa-12449	207	1	autukaite-eric molay	PERSON
ajfa-12449	207	2	r.	NORP
ajfa-12449	207	3	2013	DATE
ajfa-12449	208	1	france	GPE
ajfa-12449	208	2	french	NORP
ajfa-12449	208	3	1-22	CARDINAL
ajfa-12449	209	1	asian	NORP
ajfa-12449	209	2	finance & accounting	ORG
ajfa-12449	209	3	1946-052x 2017	MONEY
ajfa-12449	209	4	9	CARDINAL
ajfa-12449	209	5	2	CARDINAL
ajfa-12449	209	6	411	CARDINAL
ajfa-12449	209	7	h. k.	PERSON
ajfa-12449	209	8	kumar	PERSON
ajfa-12449	209	9	s.	PERSON
ajfa-12449	209	10	s., & singh	ORG
ajfa-12449	209	11	h. p.	PERSON
ajfa-12449	209	12	2017	CARDINAL
ajfa-12449	210	1	india	GPE
ajfa-12449	211	1	43(3	CARDINAL
ajfa-12449	211	2	331	CARDINAL
ajfa-12449	212	1	bandara	GPE
ajfa-12449	212	2	r. m. s	PERSON
ajfa-12449	212	3	banda	ORG
ajfa-12449	212	4	y. k.	PERSON
ajfa-12449	212	5	2008	DATE
ajfa-12449	213	1	commerce & management	ORG
ajfa-12449	213	2	university of kelaniya	ORG
ajfa-12449	214	1	banos-caballero	PERSON
ajfa-12449	214	2	s.	GPE
ajfa-12449	214	3	garcía	GPE
ajfa-12449	214	4	j., & martínez-solano	ORG
ajfa-12449	214	5	2010	DATE
ajfa-12449	216	1	50(3	CARDINAL
ajfa-12449	216	2	511	CARDINAL
ajfa-12449	217	1	https://doi.org/10.1111/j.1467-629x.2009.00331.x bates	PERSON
ajfa-12449	217	2	t.w.	GPE
ajfa-12449	217	3	kahle	PERSON
ajfa-12449	217	4	k.m.	GPE
ajfa-12449	217	5	r.m.	GPE
ajfa-12449	217	6	2009	DATE
ajfa-12449	219	1	64(5	CARDINAL
ajfa-12449	219	2	1985-2021	DATE
ajfa-12449	220	1	bei	GPE
ajfa-12449	220	2	z., & wijewardana	ORG
ajfa-12449	220	3	w. p.	PERSON
ajfa-12449	220	4	2012	DATE
ajfa-12449	221	1	sri	GPE
ajfa-12449	221	2	lankan	NORP
ajfa-12449	222	1	0	CARDINAL
ajfa-12449	222	2	0	CARDINAL
ajfa-12449	223	1	https://doi.org/10.1016/j.sbspro.2012.03.251 chen	PERSON
ajfa-12449	223	2	2009	DATE
ajfa-12449	224	1	asian	NORP
ajfa-12449	225	1	kaohsiung	GPE
ajfa-12449	225	2	deloof	PERSON
ajfa-12449	225	3	2003	DATE
ajfa-12449	226	1	belgian	NORP
ajfa-12449	227	1	journal of business finance & accounting	ORG
ajfa-12449	227	2	30(3‐4	CARDINAL
ajfa-12449	227	3	573-588	CARDINAL
ajfa-12449	228	1	dixon	PERSON
ajfa-12449	228	2	r.	NORP
ajfa-12449	228	3	a., & vijayakumaran	ORG
ajfa-12449	228	4	r.	PERSON
ajfa-12449	228	5	2015	DATE
ajfa-12449	229	1	chinese	NORP
ajfa-12449	230	1	the european journal of finance	ORG
ajfa-12449	230	2	1	CARDINAL
ajfa-12449	231	1	2015	CARDINAL
ajfa-12449	232	1	sri lanka.international journal of accounting	ORG
ajfa-12449	232	2	1(2),1-13	DATE
ajfa-12449	232	3	2015	DATE
ajfa-12449	233	1	jahfer,	PERSON
ajfa-12449	233	2	a.	PERSON
ajfa-12449	233	3	2015	CARDINAL
ajfa-12449	235	1	7(1	CARDINAL
ajfa-12449	235	2	26	CARDINAL
ajfa-12449	236	1	jayarathne	GPE
ajfa-12449	236	2	t. a. n. r.	PERSON
ajfa-12449	236	3	2014	DATE
ajfa-12449	236	4	february	DATE
ajfa-12449	237	1	sri lanka	GPE
ajfa-12449	238	1	3rd	ORDINAL
ajfa-12449	238	2	26	CARDINAL
ajfa-12449	238	3	27	DATE
ajfa-12449	239	1	jensen	PERSON
ajfa-12449	239	2	m.c.	GPE
ajfa-12449	239	3	w. h.	PERSON
ajfa-12449	239	4	1976).theory	CARDINAL
ajfa-12449	240	1	journal of financial economics	ORG
ajfa-12449	240	2	3	CARDINAL
ajfa-12449	240	3	305	CARDINAL
ajfa-12449	241	1	kieschnick	PERSON
ajfa-12449	241	2	r.	NORP
ajfa-12449	241	3	m., & moussawi	ORG
ajfa-12449	241	4	r.	NORP
ajfa-12449	241	5	2013	DATE
ajfa-12449	243	1	1827-1852	DATE
ajfa-12449	244	1	lee	PERSON
ajfa-12449	244	2	k.w.	GPE
ajfa-12449	244	3	& lee	PERSON
ajfa-12449	244	4	c.f.	GPE
ajfa-12449	244	5	2009	DATE
ajfa-12449	246	1	pacific basin financial markets	ORG
ajfa-12449	246	2	475-508	CARDINAL
ajfa-12449	247	1	asian	NORP
ajfa-12449	247	2	finance & accounting	ORG
ajfa-12449	247	3	1946-052x 2017	MONEY
ajfa-12449	247	4	9	CARDINAL
ajfa-12449	247	5	2	CARDINAL
ajfa-12449	247	6	412	CARDINAL
ajfa-12449	248	1	2007	DATE
ajfa-12449	250	1	3(2	CARDINAL
ajfa-12449	250	2	164	CARDINAL
ajfa-12449	250	3	https://doi.org/10.2139/ssrn.894865 maness	ORG
ajfa-12449	250	4	j. zietlow	PERSON
ajfa-12449	251	1	2004	DATE
ajfa-12449	253	1	australia	GPE
ajfa-12449	253	2	mohamad	PERSON
ajfa-12449	253	3	n. e. a. b.	PERSON
ajfa-12449	253	4	saad	PERSON
ajfa-12449	253	5	n. m. b.	PERSON
ajfa-12449	253	6	2010	DATE
ajfa-12449	254	1	malaysia	GPE
ajfa-12449	255	1	international journal of business and management	ORG
ajfa-12449	255	2	5(11	CARDINAL
ajfa-12449	255	3	140	CARDINAL
ajfa-12449	257	1	pandey	PERSON
ajfa-12449	257	2	i.m.	GPE
ajfa-12449	257	3	gupta	GPE
ajfa-12449	257	4	j.p.	GPE
ajfa-12449	257	5	perera	PERSON
ajfa-12449	257	6	1997	DATE
ajfa-12449	258	1	sri lanka	GPE
ajfa-12449	258	2	euro-asian management	MONEY
ajfa-12449	258	3	3(1	CARDINAL
ajfa-12449	258	4	74-97	CARDINAL
ajfa-12449	259	1	padachi	PERSON
ajfa-12449	259	2	k. (	PERSON
ajfa-12449	259	3	2006	DATE
ajfa-12449	260	1	mauritian	NORP
ajfa-12449	261	1	2(2	CARDINAL
ajfa-12449	261	2	45	CARDINAL
ajfa-12449	262	1	perera	PERSON
ajfa-12449	262	2	k. l. w.	PERSON
ajfa-12449	262	3	g. b.	PERSON
ajfa-12449	262	4	2010	DATE
ajfa-12449	263	1	sri lanka	GPE
ajfa-12449	264	1	7(4	CARDINAL
ajfa-12449	264	2	34	CARDINAL
ajfa-12449	265	1	pratap singh	PERSON
ajfa-12449	265	2	h., & kumar	ORG
ajfa-12449	265	3	s.	PERSON
ajfa-12449	265	4	2014	DATE
ajfa-12449	267	1	6(2	CARDINAL
ajfa-12449	267	2	173	CARDINAL
ajfa-12449	268	1	c.l.	GPE
ajfa-12449	268	2	r.h.	PERSON
ajfa-12449	268	3	1984	DATE
ajfa-12449	270	1	10(3	CARDINAL
ajfa-12449	270	2	1-11.https://doi.org/10.1108/eb027318	CARDINAL
ajfa-12449	270	3	r., & williamson	ORG
ajfa-12449	270	4	2006	DATE
ajfa-12449	273	1	61(6	CARDINAL
ajfa-12449	273	2	2725-2751	CARDINAL
ajfa-12449	274	1	l., & williamson	ORG
ajfa-12449	274	2	r.	NORP
ajfa-12449	274	3	2007	DATE
ajfa-12449	276	1	19(3	DATE
ajfa-12449	276	2	74-81	CARDINAL
ajfa-12449	277	1	a. k.	PERSON
ajfa-12449	277	2	s.	PERSON
ajfa-12449	277	3	2011	DATE
ajfa-12449	278	1	india	GPE
ajfa-12449	279	1	12(1	CARDINAL
ajfa-12449	279	2	159	CARDINAL
ajfa-12449	280	1	h.h.	GPE
ajfa-12449	280	2	l.	GPE
ajfa-12449	280	3	1998	DATE
ajfa-12449	282	1	8(2	CARDINAL
ajfa-12449	282	2	37	CARDINAL
ajfa-12449	282	3	k.v.(1978	ORG
ajfa-12449	283	1	west publishing company	ORG
ajfa-12449	283	2	3	CARDINAL
ajfa-12449	284	1	vijayakumaran	PERSON
ajfa-12449	284	2	r.	PERSON
ajfa-12449	284	3	2015	DATE
ajfa-12449	285	1	sri lankan	NORP
ajfa-12449	285	2	1(1	CARDINAL
ajfa-12449	285	3	1	CARDINAL
ajfa-12449	286	1	asian	NORP
ajfa-12449	286	2	finance & accounting	ORG
ajfa-12449	286	3	1946-052x 2017	MONEY
ajfa-12449	286	4	9	CARDINAL
ajfa-12449	287	1	2	CARDINAL
ajfa-12449	287	2	413	CARDINAL
ajfa-12449	287	3	2012	DATE
ajfa-12449	288	1	turkey	GPE
ajfa-12449	288	2	2(4	CARDINAL
ajfa-12449	288	3	488	CARDINAL
ajfa-12449	289	1	wasiuzzaman	ORG
ajfa-12449	289	2	s.	PERSON
ajfa-12449	289	3	2015	CARDINAL
ajfa-12449	291	1	60-79	CARDINAL