id	sid	eid	entity	type
ajfa-12904	1	1	microsoft	ORG
ajfa-12904	1	2	12904-47161-3	DATE
ajfa-12904	1	3	asian	NORP
ajfa-12904	1	4	finance & accounting	ORG
ajfa-12904	1	5	1946-052x 2018	CARDINAL
ajfa-12904	1	6	10	CARDINAL
ajfa-12904	1	7	1	CARDINAL
ajfa-12904	1	8	162	CARDINAL
ajfa-12904	1	9	universiti teknologi malaysia	PERSON
ajfa-12904	1	10	81110	DATE
ajfa-12904	1	11	malaysia e	GPE
ajfa-12904	1	12	sofian department of accounting	ORG
ajfa-12904	1	13	universiti teknologi malaysia	PERSON
ajfa-12904	1	14	81110	DATE
ajfa-12904	1	15	malaysia e	GPE
ajfa-12904	1	16	march 18, 2018	DATE
ajfa-12904	1	17	april 10, 2018	DATE
ajfa-12904	1	18	june 1, 2018	DATE
ajfa-12904	3	1	uk	GPE
ajfa-12904	6	1	asian journal of finance & accounting	ORG
ajfa-12904	6	2	1946-052x 2018	CARDINAL
ajfa-12904	6	3	10	CARDINAL
ajfa-12904	6	4	1	CARDINAL
ajfa-12904	6	5	163 1	DATE
ajfa-12904	7	1	goel & thakor	ORG
ajfa-12904	7	2	2003	DATE
ajfa-12904	8	1	goel & thakor	ORG
ajfa-12904	8	2	2003	DATE
ajfa-12904	8	3	jung	GPE
ajfa-12904	8	4	2013	DATE
ajfa-12904	8	5	1987	DATE
ajfa-12904	8	6	2016	DATE
ajfa-12904	8	7	gassen & fülbier	ORG
ajfa-12904	8	8	2015	DATE
ajfa-12904	11	1	2017	DATE
ajfa-12904	13	1	demerjian	NORP
ajfa-12904	13	2	2017	DATE
ajfa-12904	13	3	amiram & owens	ORG
ajfa-12904	13	4	2018	DATE
ajfa-12904	13	5	gassen & fülbier	ORG
ajfa-12904	13	6	2015	DATE
ajfa-12904	15	1	tucker & zarowin 2006	ORG
ajfa-12904	15	2	amiram & owens	ORG
ajfa-12904	15	3	2017	CARDINAL
ajfa-12904	15	4	dou et al	PERSON
ajfa-12904	15	5	2013	DATE
ajfa-12904	16	1	chen et al	PERSON
ajfa-12904	16	2	2017	CARDINAL
ajfa-12904	16	3	khurana et al	PERSON
ajfa-12904	17	1	2017	CARDINAL
ajfa-12904	19	1	chen et al	PERSON
ajfa-12904	20	1	2017	CARDINAL
ajfa-12904	20	2	khurana et al	PERSON
ajfa-12904	21	1	2017	CARDINAL
ajfa-12904	26	1	altman	ORG
ajfa-12904	26	2	1983	DATE
ajfa-12904	28	1	the last year	DATE
ajfa-12904	28	2	two or three years	DATE
ajfa-12904	29	1	asian journal of finance & accounting	ORG
ajfa-12904	29	2	1946-052x 2018	CARDINAL
ajfa-12904	29	3	10	CARDINAL
ajfa-12904	29	4	1	CARDINAL
ajfa-12904	29	5	164	CARDINAL
ajfa-12904	29	6	three	CARDINAL
ajfa-12904	30	1	firstly	ORDINAL
ajfa-12904	31	1	shabani & sofian	ORG
ajfa-12904	31	2	2018	DATE
ajfa-12904	32	1	2016	CARDINAL
ajfa-12904	32	2	2015	CARDINAL
ajfa-12904	33	1	first	ORDINAL
ajfa-12904	35	1	secondly	ORDINAL
ajfa-12904	36	1	2015	CARDINAL
ajfa-12904	39	1	2	CARDINAL
ajfa-12904	41	1	one	CARDINAL
ajfa-12904	41	2	two	CARDINAL
ajfa-12904	42	1	arya	NORP
ajfa-12904	42	2	glover, & sunder	ORG
ajfa-12904	42	3	2003	DATE
ajfa-12904	42	4	kirschenheiter & melumad	ORG
ajfa-12904	42	5	2002	DATE
ajfa-12904	42	6	sankar & subramanyam	ORG
ajfa-12904	42	7	2001	DATE
ajfa-12904	43	1	goel & thakor	ORG
ajfa-12904	43	2	2003	DATE
ajfa-12904	44	1	olsson, & schipper	ORG
ajfa-12904	44	2	2005	DATE
ajfa-12904	44	3	li & richie	ORG
ajfa-12904	44	4	2016	DATE
ajfa-12904	45	1	amiram & owens	ORG
ajfa-12904	45	2	2018	DATE
ajfa-12904	45	3	jung et al.	PERSON
ajfa-12904	45	4	2013	DATE
ajfa-12904	45	5	trueman & titman	ORG
ajfa-12904	45	6	1988	DATE
ajfa-12904	46	1	graham et al	PERSON
ajfa-12904	47	1	2005	DATE
ajfa-12904	49	1	bhattacharya et al	PERSON
ajfa-12904	50	1	2003	DATE
ajfa-12904	50	2	the asian journal of finance & accounting	ORG
ajfa-12904	50	3	1946-052x 2018	CARDINAL
ajfa-12904	50	4	10	CARDINAL
ajfa-12904	50	5	1	CARDINAL
ajfa-12904	50	6	165 informativeness	QUANTITY
ajfa-12904	51	1	2008	DATE
ajfa-12904	52	1	2008	DATE
ajfa-12904	52	2	2012	DATE
ajfa-12904	53	1	das	GPE
ajfa-12904	53	2	hong	GPE
ajfa-12904	53	3	kim	PERSON
ajfa-12904	53	4	2013	DATE
ajfa-12904	53	5	gaver	GPE
ajfa-12904	53	6	gaver, & austin,	ORG
ajfa-12904	53	7	1995	DATE
ajfa-12904	53	8	healy	ORG
ajfa-12904	53	9	1985	DATE
ajfa-12904	53	10	1987	DATE
ajfa-12904	53	11	markarian, & parbonetti	ORG
ajfa-12904	53	12	2009	DATE
ajfa-12904	53	13	ronen & sadan, 1981	ORG
ajfa-12904	54	1	sadan	PERSON
ajfa-12904	54	2	1981	DATE
ajfa-12904	56	1	2.1	CARDINAL
ajfa-12904	59	1	acharya & lambrecht	ORG
ajfa-12904	59	2	2015	DATE
ajfa-12904	60	1	kirschenheiter & melumad	ORG
ajfa-12904	60	2	2002	DATE
ajfa-12904	64	1	graham et al	PERSON
ajfa-12904	65	1	2005	DATE
ajfa-12904	66	1	kothari et al	PERSON
ajfa-12904	67	1	2009	DATE
ajfa-12904	69	1	chen et al	PERSON
ajfa-12904	70	1	2017	CARDINAL
ajfa-12904	71	1	khurana et al	PERSON
ajfa-12904	72	1	2017	CARDINAL
ajfa-12904	74	1	asian	NORP
ajfa-12904	74	2	finance & accounting	ORG
ajfa-12904	74	3	1946-052x 2018	CARDINAL
ajfa-12904	75	1	10	CARDINAL
ajfa-12904	75	2	1	CARDINAL
ajfa-12904	75	3	166	CARDINAL
ajfa-12904	77	1	2.2	CARDINAL
ajfa-12904	77	2	ball & shivakumar 2005	ORG
ajfa-12904	78	1	al.	ORG
ajfa-12904	78	2	2006	DATE
ajfa-12904	78	3	coppens & peek 2005	ORG
ajfa-12904	79	1	2005	DATE
ajfa-12904	79	2	uk	GPE
ajfa-12904	81	1	2011	DATE
ajfa-12904	83	1	2015	DATE
ajfa-12904	86	1	aghion & bolton	ORG
ajfa-12904	86	2	1992	DATE
ajfa-12904	87	1	franz	ORG
ajfa-12904	87	2	2014	DATE
ajfa-12904	87	3	saleh & ahmed	ORG
ajfa-12904	87	4	2005	DATE
ajfa-12904	87	5	sweeney, 1994)	ORG
ajfa-12904	90	1	3	CARDINAL
ajfa-12904	91	1	3,962	CARDINAL
ajfa-12904	91	2	uk	GPE
ajfa-12904	91	3	2012-2017	DATE
ajfa-12904	92	1	802	CARDINAL
ajfa-12904	92	2	prior to	DATE
ajfa-12904	92	3	2012	DATE
ajfa-12904	93	1	year 2012	DATE
ajfa-12904	93	2	at least three years	DATE
ajfa-12904	93	3	2008	DATE
ajfa-12904	94	1	372	CARDINAL
ajfa-12904	95	1	asian journal of finance & accounting	ORG
ajfa-12904	95	2	1946-052x 2018	CARDINAL
ajfa-12904	95	3	10	CARDINAL
ajfa-12904	95	4	1	CARDINAL
ajfa-12904	95	5	167	CARDINAL
ajfa-12904	95	6	3.1	CARDINAL
ajfa-12904	95	7	chen et al	PERSON
ajfa-12904	96	1	2017	CARDINAL
ajfa-12904	96	2	khurana et al	PERSON
ajfa-12904	97	1	2017	CARDINAL
ajfa-12904	99	1	∗	CARDINAL
ajfa-12904	100	1	1	CARDINAL
ajfa-12904	100	2	altman	ORG
ajfa-12904	100	3	1983	DATE
ajfa-12904	100	4	minus one	CARDINAL
ajfa-12904	102	1	2	CARDINAL
ajfa-12904	102	2	x3	GPE
ajfa-12904	102	3	ebit	ORG
ajfa-12904	102	4	x4	PERSON
ajfa-12904	102	5	2015	CARDINAL
ajfa-12904	105	1	3	CARDINAL
ajfa-12904	105	2	at least three	CARDINAL
ajfa-12904	105	3	annual	DATE
ajfa-12904	106	1	only one	CARDINAL
ajfa-12904	107	1	minus one	CARDINAL
ajfa-12904	108	1	altman 1983	ORG
ajfa-12904	108	2	altman & sabato 2007	ORG
ajfa-12904	108	3	bellovary et al	PERSON
ajfa-12904	108	4	2007	DATE
ajfa-12904	111	1	two	CARDINAL
ajfa-12904	112	1	asian	NORP
ajfa-12904	112	2	finance & accounting	ORG
ajfa-12904	112	3	1946-052x 2018	CARDINAL
ajfa-12904	113	1	10	CARDINAL
ajfa-12904	113	2	1	CARDINAL
ajfa-12904	113	3	168 4	DATE
ajfa-12904	113	4	4.1	CARDINAL
ajfa-12904	113	5	1	CARDINAL
ajfa-12904	114	1	39.8 percent	PERCENT
ajfa-12904	114	2	12.6 percent	PERCENT
ajfa-12904	114	3	10.5 percent	PERCENT
ajfa-12904	115	1	about one-third	CARDINAL
ajfa-12904	115	2	36 percent	PERCENT
ajfa-12904	115	3	2017	DATE
ajfa-12904	115	4	year to year	DATE
ajfa-12904	116	1	2017	CARDINAL
ajfa-12904	116	2	134	CARDINAL
ajfa-12904	116	3	2016	DATE
ajfa-12904	116	4	107	CARDINAL
ajfa-12904	118	1	2015	DATE
ajfa-12904	118	2	2014	DATE
ajfa-12904	118	3	2015	DATE
ajfa-12904	119	1	two or more years	DATE
ajfa-12904	120	1	at least three years	DATE
ajfa-12904	120	2	year 2008	DATE
ajfa-12904	121	1	2	CARDINAL
ajfa-12904	122	1	around £6.6 million	MONEY
ajfa-12904	122	2	uk	GPE
ajfa-12904	122	3	2005	DATE
ajfa-12904	123	1	69.9 percent	PERCENT
ajfa-12904	124	1	76.01 percent	PERCENT
ajfa-12904	126	1	49.7 percent	PERCENT
ajfa-12904	126	2	48.1 percent	PERCENT
ajfa-12904	126	3	30.6 percent	PERCENT
ajfa-12904	127	1	112.9 percent	PERCENT
ajfa-12904	127	2	483.7 percent	PERCENT
ajfa-12904	128	1	4.2 percent	PERCENT
ajfa-12904	128	2	4.9 percent	PERCENT
ajfa-12904	129	1	asian journal of finance & accounting	ORG
ajfa-12904	129	2	1946-052x 2018	CARDINAL
ajfa-12904	129	3	10	CARDINAL
ajfa-12904	129	4	1	CARDINAL
ajfa-12904	129	5	169	CARDINAL
ajfa-12904	129	6	1	CARDINAL
ajfa-12904	129	7	1xxxx	CARDINAL
ajfa-12904	129	8	manuf	ORG
ajfa-12904	131	1	2xxxx	CARDINAL
ajfa-12904	131	2	manuf	ORG
ajfa-12904	132	1	3xxxx	CARDINAL
ajfa-12904	132	2	4xxxx	CARDINAL
ajfa-12904	132	3	5xxxx	CARDINAL
ajfa-12904	133	1	6xxxx	CARDINAL
ajfa-12904	134	1	7xxxx	CARDINAL
ajfa-12904	135	1	9xxxx	CARDINAL
ajfa-12904	135	2	2013	DATE
ajfa-12904	136	1	2014	DATE
ajfa-12904	136	2	3 1 6 24	TIME
ajfa-12904	136	3	8 5 28	TIME
ajfa-12904	136	4	22	CARDINAL
ajfa-12904	136	5	36.0	CARDINAL
ajfa-12904	136	6	21	CARDINAL
ajfa-12904	136	7	39	CARDINAL
ajfa-12904	136	8	26	CARDINAL
ajfa-12904	136	9	372 100 percent	PERCENT
ajfa-12904	136	10	5.6 10.5	CARDINAL
ajfa-12904	136	11	12.6 3.0 100	CARDINAL
ajfa-12904	136	12	2	CARDINAL
ajfa-12904	136	13	descriptive statistics panel	ORG
ajfa-12904	137	1	1st	ORDINAL
ajfa-12904	137	2	2nd	ORDINAL
ajfa-12904	137	3	3rd	ORDINAL
ajfa-12904	137	4	74.093	CARDINAL
ajfa-12904	137	5	1.145	CARDINAL
ajfa-12904	137	6	2.962	CARDINAL
ajfa-12904	137	7	£ ‘000	MONEY
ajfa-12904	137	8	3,776.612	CARDINAL
ajfa-12904	137	9	15,373.500	CARDINAL
ajfa-12904	137	10	ppe	ORG
ajfa-12904	137	11	£ ‘000	MONEY
ajfa-12904	137	12	11,847.000	CARDINAL
ajfa-12904	137	13	1,158.000	MONEY
ajfa-12904	137	14	£ ‘000	MONEY
ajfa-12904	137	15	9,787.318	CARDINAL
ajfa-12904	137	16	2,218.000	CARDINAL
ajfa-12904	137	17	£ ‘000	MONEY
ajfa-12904	137	18	449.000 1,430.500 3,151.000	QUANTITY
ajfa-12904	137	19	ebit	ORG
ajfa-12904	137	20	£ ‘000	MONEY
ajfa-12904	137	21	1,144.658 96,424.360	CARDINAL
ajfa-12904	137	22	1,310.894 95,637.920	DATE
ajfa-12904	137	23	375.708	CARDINAL
ajfa-12904	137	24	£ ‘000	MONEY
ajfa-12904	137	25	3,249.167 24,247.550	CARDINAL
ajfa-12904	137	26	329.500 1,544.000	CARDINAL
ajfa-12904	137	27	0.497 0.501 0.000 0.000 1.000	MONEY
ajfa-12904	137	28	727.760	CARDINAL
ajfa-12904	137	29	3.436	MONEY
ajfa-12904	137	30	2.450	CARDINAL
ajfa-12904	137	31	0.042	CARDINAL
ajfa-12904	137	32	0.109	MONEY
ajfa-12904	137	33	1.159	CARDINAL
ajfa-12904	137	34	0.218	CARDINAL
ajfa-12904	137	35	155.642	CARDINAL
ajfa-12904	137	36	4.837 23.62 asian journal of finance & accounting	MONEY
ajfa-12904	137	37	1946-052x 2018	CARDINAL
ajfa-12904	137	38	10	CARDINAL
ajfa-12904	137	39	1	CARDINAL
ajfa-12904	137	40	170	CARDINAL
ajfa-12904	140	1	0.015 0.007	CARDINAL
ajfa-12904	140	2	0.004	CARDINAL
ajfa-12904	140	3	0.012	CARDINAL
ajfa-12904	141	1	0.109 0.108	CARDINAL
ajfa-12904	142	1	0.012	CARDINAL
ajfa-12904	142	2	0.181	MONEY
ajfa-12904	142	3	0.603 0.615	MONEY
ajfa-12904	142	4	0.261	CARDINAL
ajfa-12904	142	5	ppe	ORG
ajfa-12904	142	6	0.144	CARDINAL
ajfa-12904	142	7	0.372	CARDINAL
ajfa-12904	143	1	0.081 0.424 0.169	MONEY
ajfa-12904	143	2	0.019	CARDINAL
ajfa-12904	143	3	0.206	CARDINAL
ajfa-12904	143	4	0.060	CARDINAL
ajfa-12904	143	5	0.190	CARDINAL
ajfa-12904	143	6	0.049	MONEY
ajfa-12904	143	7	0.038	CARDINAL
ajfa-12904	143	8	0.058	CARDINAL
ajfa-12904	143	9	0.316 0.213 0.164	MONEY
ajfa-12904	143	10	0.144	CARDINAL
ajfa-12904	143	11	0.131	CARDINAL
ajfa-12904	143	12	0.082	CARDINAL
ajfa-12904	143	13	0.051 0.155	QUANTITY
ajfa-12904	143	14	0.144 0.022 -0.180 0.003 -0.005 -0.004 l	QUANTITY
ajfa-12904	143	15	0.140 0.125 0.098	MONEY
ajfa-12904	143	16	0.160 0.657	MONEY
ajfa-12904	143	17	0.167 0.004 0.006	QUANTITY
ajfa-12904	143	18	0.058 0.004	QUANTITY
ajfa-12904	143	19	0.001	CARDINAL
ajfa-12904	143	20	0.236 0.230	MONEY
ajfa-12904	143	21	0.320	CARDINAL
ajfa-12904	143	22	0.102 0.194 -0.722 0.093 -0.093	QUANTITY
ajfa-12904	143	23	0.045 0.067	MONEY
ajfa-12904	143	24	2	CARDINAL
ajfa-12904	145	1	appendix a. panel	ORG
ajfa-12904	145	2	2	CARDINAL
ajfa-12904	148	1	ebit	ORG
ajfa-12904	149	1	4.2	CARDINAL
ajfa-12904	149	2	3	CARDINAL
ajfa-12904	150	1	3	CARDINAL
ajfa-12904	153	1	demerjian et al.	PERSON
ajfa-12904	153	2	2017	DATE
ajfa-12904	155	1	four and five years	DATE
ajfa-12904	155	2	three years	DATE
ajfa-12904	156	1	five years	DATE
ajfa-12904	156	2	three years	DATE
ajfa-12904	157	1	four years	DATE
ajfa-12904	157	2	98.5	CARDINAL
ajfa-12904	157	3	finance & accounting	ORG
ajfa-12904	157	4	1946-052x 2018	CARDINAL
ajfa-12904	157	5	10	CARDINAL
ajfa-12904	157	6	1 ajfa.macrothink.org 171 percent	PERCENT
ajfa-12904	157	7	three years	DATE
ajfa-12904	157	8	95.5 percent	PERCENT
ajfa-12904	157	9	five years	DATE
ajfa-12904	157	10	57.8 percent	PERCENT
ajfa-12904	158	1	three years	DATE
ajfa-12904	158	2	four and five years	DATE
ajfa-12904	159	1	3	CARDINAL
ajfa-12904	161	1	173	CARDINAL
ajfa-12904	162	1	4	CARDINAL
ajfa-12904	162	2	one	CARDINAL
ajfa-12904	162	3	two and three years	DATE
ajfa-12904	165	1	5	CARDINAL
ajfa-12904	167	1	3	CARDINAL
ajfa-12904	167	2	3 years	DATE
ajfa-12904	167	3	4 years	DATE
ajfa-12904	167	4	5 years	DATE
ajfa-12904	167	5	coef	PERSON
ajfa-12904	168	1	t coef	GPE
ajfa-12904	169	1	t coef	GPE
ajfa-12904	172	1	0.0000	CARDINAL
ajfa-12904	173	1	0.0000	CARDINAL
ajfa-12904	173	2	0.0000	CARDINAL
ajfa-12904	173	3	0.24	CARDINAL
ajfa-12904	173	4	0.0001	CARDINAL
ajfa-12904	173	5	0.30 0.0001	CARDINAL
ajfa-12904	173	6	0.66	CARDINAL
ajfa-12904	173	7	0.0671	CARDINAL
ajfa-12904	173	8	3.66 0.0422	CARDINAL
ajfa-12904	173	9	3.03 0.0274	CARDINAL
ajfa-12904	173	10	2.11	CARDINAL
ajfa-12904	173	11	0.9552	CARDINAL
ajfa-12904	173	12	0.5775	CARDINAL
ajfa-12904	173	13	0.9540	CARDINAL
ajfa-12904	173	14	283	CARDINAL
ajfa-12904	173	15	219	CARDINAL
ajfa-12904	173	16	148	CARDINAL
ajfa-12904	174	1	two	CARDINAL
ajfa-12904	174	2	1	CARDINAL
ajfa-12904	174	3	5	DATE
ajfa-12904	174	4	10 percent	PERCENT
ajfa-12904	175	1	3	CARDINAL
ajfa-12904	175	2	model 1	DATE
ajfa-12904	176	1	3	CARDINAL
ajfa-12904	176	2	3	CARDINAL
ajfa-12904	176	3	4	DATE
ajfa-12904	177	1	appendix a. asian	NORP
ajfa-12904	177	2	finance & accounting	ORG
ajfa-12904	177	3	1946-052x 2018	CARDINAL
ajfa-12904	178	1	10	CARDINAL
ajfa-12904	178	2	1	CARDINAL
ajfa-12904	178	3	172	CARDINAL
ajfa-12904	178	4	4	CARDINAL
ajfa-12904	179	1	1 year	DATE
ajfa-12904	179	2	2 years	DATE
ajfa-12904	179	3	3 years	DATE
ajfa-12904	181	1	1562.9870	CARDINAL
ajfa-12904	181	2	534.4561 279.9239	QUANTITY
ajfa-12904	181	3	1028.5310	CARDINAL
ajfa-12904	181	4	748.6074	CARDINAL
ajfa-12904	182	1	0.0210	CARDINAL
ajfa-12904	182	2	0.0435	CARDINAL
ajfa-12904	182	3	0.0552	PRODUCT
ajfa-12904	184	1	0.2583	CARDINAL
ajfa-12904	184	2	0.0157	CARDINAL
ajfa-12904	184	3	51.3924	CARDINAL
ajfa-12904	184	4	63.9856	CARDINAL
ajfa-12904	185	1	two	CARDINAL
ajfa-12904	185	2	1	CARDINAL
ajfa-12904	185	3	5	DATE
ajfa-12904	185	4	10 percent	PERCENT
ajfa-12904	186	1	4	CARDINAL
ajfa-12904	186	2	between 1 year	DATE
ajfa-12904	186	3	2 years	DATE
ajfa-12904	186	4	3 years	DATE
ajfa-12904	187	1	appendix a.	PERSON
ajfa-12904	187	2	3 years	DATE
ajfa-12904	187	3	one	CARDINAL
ajfa-12904	187	4	two years	DATE
ajfa-12904	187	5	the one year	DATE
ajfa-12904	187	6	two and three years	DATE
ajfa-12904	190	1	2013	DATE
ajfa-12904	191	1	5	CARDINAL
ajfa-12904	191	2	uk	GPE
ajfa-12904	191	3	2012	DATE
ajfa-12904	191	4	2017	DATE
ajfa-12904	198	1	asian journal of finance & accounting	ORG
ajfa-12904	198	2	1946-052x 2018	CARDINAL
ajfa-12904	198	3	10	CARDINAL
ajfa-12904	198	4	1	CARDINAL
ajfa-12904	198	5	173	CARDINAL
ajfa-12904	198	6	5	CARDINAL
ajfa-12904	199	1	1 year	DATE
ajfa-12904	199	2	2 year	DATE
ajfa-12904	199	3	3 year	DATE
ajfa-12904	199	4	coef	PERSON
ajfa-12904	200	1	t coef	GPE
ajfa-12904	201	1	t coef	GPE
ajfa-12904	206	1	0.1874	CARDINAL
ajfa-12904	207	1	0.39 1.2337	CARDINAL
ajfa-12904	207	2	1.97	CARDINAL
ajfa-12904	207	3	0.0066	CARDINAL
ajfa-12904	207	4	0.75	CARDINAL
ajfa-12904	208	1	0.97	CARDINAL
ajfa-12904	208	2	0.1216	MONEY
ajfa-12904	208	3	0.89	CARDINAL
ajfa-12904	208	4	0.52 0.0005	CARDINAL
ajfa-12904	208	5	1.19	CARDINAL
ajfa-12904	210	1	0.0872	CARDINAL
ajfa-12904	210	2	0.1039	CARDINAL
ajfa-12904	210	3	0.1334	CARDINAL
ajfa-12904	210	4	0.0747	CARDINAL
ajfa-12904	210	5	0.1147	CARDINAL
ajfa-12904	210	6	372	CARDINAL
ajfa-12904	210	7	300	CARDINAL
ajfa-12904	210	8	237	CARDINAL
ajfa-12904	211	1	two	CARDINAL
ajfa-12904	211	2	1	CARDINAL
ajfa-12904	211	3	5	DATE
ajfa-12904	211	4	10 percent	PERCENT
ajfa-12904	212	1	5	CARDINAL
ajfa-12904	212	2	1	CARDINAL
ajfa-12904	212	3	2	DATE
ajfa-12904	212	4	3 years	DATE
ajfa-12904	213	1	appendix a.	PERSON
ajfa-12904	213	2	acharya	PERSON
ajfa-12904	213	3	b. m.	PERSON
ajfa-12904	213	4	2015	DATE
ajfa-12904	215	1	28(9	CARDINAL
ajfa-12904	215	2	2534	CARDINAL
ajfa-12904	216	1	https://doi.org/10.1093/rfs/hhv026	GPE
ajfa-12904	216	2	1992	DATE
ajfa-12904	218	1	59	CARDINAL
ajfa-12904	218	2	473	CARDINAL
ajfa-12904	218	3	https://doi.org/10.2307/2297860 akbar	GPE
ajfa-12904	218	4	s.	GPE
ajfa-12904	218	5	rehman	PERSON
ajfa-12904	218	6	s. ur, &	PERSON
ajfa-12904	218	7	2013	DATE
ajfa-12904	220	1	26	CARDINAL
ajfa-12904	220	2	59	CARDINAL
ajfa-12904	221	1	e. (1983	ORG
ajfa-12904	223	1	john wiley & sons	ORG
ajfa-12904	224	1	altman	PERSON
ajfa-12904	224	2	e., & sabato	ORG
ajfa-12904	224	3	2007	DATE
ajfa-12904	226	1	abacus	GPE
ajfa-12904	226	2	43(3	DATE
ajfa-12904	226	3	332	CARDINAL
ajfa-12904	227	1	amiram	PERSON
ajfa-12904	227	2	d., & owens	ORG
ajfa-12904	227	3	2018	DATE
ajfa-12904	229	1	journal of business finance & accounting	ORG
ajfa-12904	229	2	45(1	CARDINAL
ajfa-12904	229	3	40	CARDINAL
ajfa-12904	230	1	http://doi.org/10.1111/jbfa.12295 arya	PERSON
ajfa-12904	230	2	a.	PERSON
ajfa-12904	230	3	glover	PERSON
ajfa-12904	230	4	j. c., & sunder	PERSON
ajfa-12904	230	5	s.	PERSON
ajfa-12904	230	6	2003	DATE
ajfa-12904	231	1	17	CARDINAL
ajfa-12904	231	2	111	CARDINAL
ajfa-12904	232	1	r., & shivakumar	ORG
ajfa-12904	232	2	l. (	GPE
ajfa-12904	232	3	2005	DATE
ajfa-12904	233	1	asian journal of finance & accounting	ORG
ajfa-12904	233	2	1946-052x 2018	CARDINAL
ajfa-12904	233	3	10	CARDINAL
ajfa-12904	233	4	1	CARDINAL
ajfa-12904	233	5	174	CARDINAL
ajfa-12904	233	6	$	MONEY
ajfa-12904	233	7	39	DATE
ajfa-12904	233	8	83	CARDINAL
ajfa-12904	234	1	http://doi.org/10.1016/j.jacceco.2004.04.001	NORP
ajfa-12904	234	2	j.	PERSON
ajfa-12904	234	3	d., & akers	ORG
ajfa-12904	234	4	2007	DATE
ajfa-12904	235	1	1930	CARDINAL
ajfa-12904	236	1	33(winter	CARDINAL
ajfa-12904	236	2	1-42	CARDINAL
ajfa-12904	237	1	h., & welker	ORG
ajfa-12904	237	2	m. (	PERSON
ajfa-12904	237	3	2003	DATE
ajfa-12904	239	1	641-678	CARDINAL
ajfa-12904	239	2	j., & häfele	ORG
ajfa-12904	239	3	s.	PERSON
ajfa-12904	239	4	2016	DATE
ajfa-12904	240	1	german	NORP
ajfa-12904	241	1	european	NORP
ajfa-12904	242	1	d. c.	PERSON
ajfa-12904	242	2	l., &	ORG
ajfa-12904	242	3	2006	DATE
ajfa-12904	243	1	european	NORP
ajfa-12904	244	1	983-1016	CARDINAL
ajfa-12904	245	1	s. f., liu	PERSON
ajfa-12904	245	2	2008	DATE
ajfa-12904	247	1	journal of international accounting research	ORG
ajfa-12904	247	2	7(1	CARDINAL
ajfa-12904	247	3	1-24	DATE
ajfa-12904	247	4	https://doi.org/10.2308/jiar.2008.7.1.1 chen	PERSON
ajfa-12904	247	5	c., kim	PERSON
ajfa-12904	247	6	j. b.	PERSON
ajfa-12904	247	7	2017	CARDINAL
ajfa-12904	249	1	42	CARDINAL
ajfa-12904	249	2	36	CARDINAL
ajfa-12904	250	1	coppens	GPE
ajfa-12904	250	2	l., & peek	ORG
ajfa-12904	250	3	e. (	PERSON
ajfa-12904	250	4	2005	DATE
ajfa-12904	251	1	european	NORP
ajfa-12904	252	1	journal of international accounting	ORG
ajfa-12904	252	2	14	CARDINAL
ajfa-12904	252	3	1	CARDINAL
ajfa-12904	253	1	http://doi.org/10.1016/j.intaccaudtax.2005.01.002 das	PERSON
ajfa-12904	253	2	s.	GPE
ajfa-12904	253	3	hong	GPE
ajfa-12904	253	4	k., & kim	ORG
ajfa-12904	253	5	k.	PERSON
ajfa-12904	253	6	2013	DATE
ajfa-12904	255	1	48(1	CARDINAL
ajfa-12904	255	2	123-150	CARDINAL
ajfa-12904	256	1	demerjian	GPE
ajfa-12904	256	2	p. r.	PERSON
ajfa-12904	256	3	j., & lewis-western	ORG
ajfa-12904	256	4	m. f. (	PERSON
ajfa-12904	256	5	2017	CARDINAL
ajfa-12904	258	1	ssrn electronic journal	ORG
ajfa-12904	259	1	http://doi.org/10.2139/ssrn.2745631 dou	PERSON
ajfa-12904	259	2	o. k.	PERSON
ajfa-12904	259	3	w. b.	PERSON
ajfa-12904	259	4	2013	DATE
ajfa-12904	261	1	1629-1656	CARDINAL
ajfa-12904	262	1	francis	PERSON
ajfa-12904	262	2	j., lafond	PERSON
ajfa-12904	262	3	r.	NORP
ajfa-12904	262	4	olsson	PERSON
ajfa-12904	262	5	m., & schipper	ORG
ajfa-12904	262	6	2005	DATE
ajfa-12904	264	1	39(2	CARDINAL
ajfa-12904	264	2	295	CARDINAL
ajfa-12904	264	3	franz	ORG
ajfa-12904	264	4	d. r.	PERSON
ajfa-12904	264	5	h. r.	PERSON
ajfa-12904	264	6	g. j.	PERSON
ajfa-12904	264	7	2014	DATE
ajfa-12904	266	1	19(1	CARDINAL
ajfa-12904	266	2	473-505	CARDINAL
ajfa-12904	266	3	asian	NORP
ajfa-12904	266	4	finance & accounting	ORG
ajfa-12904	266	5	1946-052x 2018	CARDINAL
ajfa-12904	266	6	10	CARDINAL
ajfa-12904	266	7	1	CARDINAL
ajfa-12904	266	8	175	CARDINAL
ajfa-12904	266	9	j., & fülbier	ORG
ajfa-12904	266	10	r. u.	PERSON
ajfa-12904	266	11	2015	CARDINAL
ajfa-12904	268	1	european	NORP
ajfa-12904	269	1	journal of international accounting research	ORG
ajfa-12904	269	2	151-180	CARDINAL
ajfa-12904	270	1	j. j.	PERSON
ajfa-12904	270	2	k. m.	PERSON
ajfa-12904	270	3	j. r.	PERSON
ajfa-12904	270	4	1995	DATE
ajfa-12904	272	1	journal of accounting and economics	ORG
ajfa-12904	272	2	19(1	CARDINAL
ajfa-12904	272	3	3-28	CARDINAL
ajfa-12904	273	1	goel	PERSON
ajfa-12904	273	2	a. m.	PERSON
ajfa-12904	273	3	a. v.	PERSON
ajfa-12904	273	4	2003	DATE
ajfa-12904	275	1	151	CARDINAL
ajfa-12904	276	1	http://www.jstor.org/stable/10.1086/344117 graham	PERSON
ajfa-12904	276	2	j. r.	PERSON
ajfa-12904	276	3	harvey	GPE
ajfa-12904	276	4	c. r.	PERSON
ajfa-12904	276	5	s. (2005	ORG
ajfa-12904	278	1	40(1	CARDINAL
ajfa-12904	278	2	3-73	CARDINAL
ajfa-12904	279	1	https://doi.org/10.1016/j.jacceco.2005.01.002	CARDINAL
ajfa-12904	279	2	j., markarian	PERSON
ajfa-12904	279	3	g., & parbonetti	ORG
ajfa-12904	279	4	a.	PERSON
ajfa-12904	279	5	2009	DATE
ajfa-12904	281	1	26(4	CARDINAL
ajfa-12904	281	2	1029-1065	CARDINAL
ajfa-12904	282	1	healy	PERSON
ajfa-12904	282	2	1985	DATE
ajfa-12904	284	1	7(1	CARDINAL
ajfa-12904	284	2	85	CARDINAL
ajfa-12904	285	1	https://doi.org/10.1016/0165-4101(85)90029-1	ORG
ajfa-12904	285	2	thomas	PERSON
ajfa-12904	285	3	w., & vyas	ORG
ajfa-12904	285	4	2011	DATE
ajfa-12904	287	1	journal of international business studies	ORG
ajfa-12904	287	2	935	CARDINAL
ajfa-12904	288	1	2017	CARDINAL
ajfa-12904	290	1	506	CARDINAL
ajfa-12904	291	1	2008	DATE
ajfa-12904	293	1	journal of accounting research	ORG
ajfa-12904	293	2	809	CARDINAL
ajfa-12904	294	1	https://doi.org/10.1111/j.1475-679x.2008.00293.x jung	PERSON
ajfa-12904	294	2	n., & yang	ORG
ajfa-12904	294	3	y. s.	PERSON
ajfa-12904	294	4	2013	DATE
ajfa-12904	296	1	645-676	CARDINAL
ajfa-12904	297	1	i. k.	PERSON
ajfa-12904	297	2	pereira	GPE
ajfa-12904	297	3	r., & zhang	ORG
ajfa-12904	297	4	2017	CARDINAL
ajfa-12904	300	1	http://doi.org/10.1111/ijlh.12426 kirschenheiter	PERSON
ajfa-12904	300	2	m., & melumad	ORG
ajfa-12904	300	3	n. d.	PERSON
ajfa-12904	300	4	2002	DATE
ajfa-12904	302	1	40(3	CARDINAL
ajfa-12904	302	2	761-796	CARDINAL
ajfa-12904	302	3	kothari	PERSON
ajfa-12904	302	4	a. s. p.	PERSON
ajfa-12904	302	5	shu, s., & wysocki	ORG
ajfa-12904	302	6	2009	DATE
ajfa-12904	304	1	47(1	DATE
ajfa-12904	304	2	241	CARDINAL
ajfa-12904	305	1	asian	NORP
ajfa-12904	305	2	finance & accounting	ORG
ajfa-12904	305	3	1946-052x 2018	CARDINAL
ajfa-12904	305	4	10	CARDINAL
ajfa-12904	305	5	1	CARDINAL
ajfa-12904	306	1	176 li	PERSON
ajfa-12904	306	2	s., & richie	ORG
ajfa-12904	306	3	n.	PERSON
ajfa-12904	306	4	2016	DATE
ajfa-12904	308	1	china journal of accounting research	ORG
ajfa-12904	308	2	9(3	CARDINAL
ajfa-12904	308	3	175	CARDINAL
ajfa-12904	308	4	https://doi.org/10.1016/j.cjar.2016.03.001	NORP
ajfa-12904	308	5	m.	PERSON
ajfa-12904	308	6	2012	DATE
ajfa-12904	310	1	201	CARDINAL
ajfa-12904	310	2	1987	DATE
ajfa-12904	312	1	358	CARDINAL
ajfa-12904	313	1	j., & sadan	ORG
ajfa-12904	313	2	s.	GPE
ajfa-12904	313	3	1981	DATE
ajfa-12904	315	1	boston	GPE
ajfa-12904	315	2	addison-wesley	ORG
ajfa-12904	316	1	saleh	PERSON
ajfa-12904	316	2	n. m.	PERSON
ajfa-12904	316	3	2005	DATE
ajfa-12904	318	1	69-86	CARDINAL
ajfa-12904	319	1	sankar	PERSON
ajfa-12904	319	2	m. r.	PERSON
ajfa-12904	319	3	k. r.	PERSON
ajfa-12904	319	4	2001	DATE
ajfa-12904	321	1	journal of accounting research	ORG
ajfa-12904	321	2	39(2	CARDINAL
ajfa-12904	321	3	365	CARDINAL
ajfa-12904	321	4	n. a.	PERSON
ajfa-12904	321	5	s. (2018	ORG
ajfa-12904	323	1	asian journal of finance & accounting	ORG
ajfa-12904	323	2	10(1	CARDINAL
ajfa-12904	323	3	131	CARDINAL
ajfa-12904	324	1	http://doi.org/10.5296/ajfa.v10i1.12768 sweeney	PERSON
ajfa-12904	324	2	a. p.	PERSON
ajfa-12904	324	3	1994	DATE
ajfa-12904	326	1	economics1	DATE
ajfa-12904	326	2	17(3	CARDINAL
ajfa-12904	326	3	281	CARDINAL
ajfa-12904	326	4	b., & titman	ORG
ajfa-12904	326	5	s.	PERSON
ajfa-12904	326	6	1988	DATE
ajfa-12904	328	1	26	CARDINAL
ajfa-12904	328	2	127	CARDINAL
ajfa-12904	329	1	tucker	PERSON
ajfa-12904	329	2	j. w.	PERSON
ajfa-12904	329	3	p. a.	PERSON
ajfa-12904	330	1	2006	DATE
ajfa-12904	332	1	81(1	CARDINAL
ajfa-12904	332	2	251-270	CARDINAL
ajfa-12904	332	3	https://doi.org/10.2308/accr.2006.81.1.251 asian journal of finance & accounting	ORG
ajfa-12904	332	4	1946-052x 2018	CARDINAL
ajfa-12904	332	5	10	CARDINAL
ajfa-12904	332	6	1	CARDINAL
ajfa-12904	332	7	177 appendix	QUANTITY
ajfa-12904	333	1	x3	GPE
ajfa-12904	333	2	ebit	ORG
ajfa-12904	333	3	x4	PERSON
ajfa-12904	333	4	3,4	CARDINAL
ajfa-12904	333	5	5 years	DATE
ajfa-12904	333	6	two	CARDINAL
ajfa-12904	333	7	first	ORDINAL
ajfa-12904	334	1	http://creativecommons.org/licenses/by/3.0/	ORG