id	sid	eid	entity	type
ajfa-12933	1	1	microsoft	ORG
ajfa-12933	1	2	12933-47260	DATE
ajfa-12933	1	3	1-sm-writer2	QUANTITY
ajfa-12933	1	4	asian	NORP
ajfa-12933	1	5	finance & accounting	ORG
ajfa-12933	1	6	1946-052x 2018	CARDINAL
ajfa-12933	1	7	10	CARDINAL
ajfa-12933	1	8	1	CARDINAL
ajfa-12933	1	9	210	CARDINAL
ajfa-12933	1	10	kumar saha	PERSON
ajfa-12933	1	11	business administration east west university	ORG
ajfa-12933	1	12	dhaka-1212	DATE
ajfa-12933	1	13	bangladesh e-mail	ORG
ajfa-12933	2	1	rehnuma hoque moutushi	ORG
ajfa-12933	2	2	business administration east west university	ORG
ajfa-12933	2	3	dhaka-1212	DATE
ajfa-12933	2	4	mohammad salauddin	PERSON
ajfa-12933	2	5	business administration east west university	ORG
ajfa-12933	2	6	dhaka-1212	DATE
ajfa-12933	2	7	april 1, 2018	DATE
ajfa-12933	2	8	may 3, 2018	DATE
ajfa-12933	2	9	june 1, 2018	DATE
ajfa-12933	4	1	roe	PERSON
ajfa-12933	6	1	81	CARDINAL
ajfa-12933	6	2	dse	GPE
ajfa-12933	10	1	asian journal of finance & accounting	ORG
ajfa-12933	10	2	1946-052x 2018	CARDINAL
ajfa-12933	10	3	10	CARDINAL
ajfa-12933	10	4	1 ajfa.macrothink.org	TIME
ajfa-12933	10	5	211 1	CARDINAL
ajfa-12933	12	1	okiro	GPE
ajfa-12933	12	2	omoro	ORG
ajfa-12933	12	3	2015	DATE
ajfa-12933	13	1	1997	DATE
ajfa-12933	15	1	oecd	ORG
ajfa-12933	15	2	2009	DATE
ajfa-12933	15	3	moxey	ORG
ajfa-12933	15	4	berendt	ORG
ajfa-12933	15	5	2008	DATE
ajfa-12933	15	6	2003	DATE
ajfa-12933	15	7	2002	DATE
ajfa-12933	17	1	2002	DATE
ajfa-12933	18	1	magdi	PERSON
ajfa-12933	18	2	2002	DATE
ajfa-12933	20	1	the mid-1990s	DATE
ajfa-12933	21	1	cadbury committee	ORG
ajfa-12933	21	2	1992	DATE
ajfa-12933	24	1	wright	PERSON
ajfa-12933	24	2	1993	DATE
ajfa-12933	27	1	2011	DATE
ajfa-12933	31	1	1997	DATE
ajfa-12933	32	1	shil et al.	PERSON
ajfa-12933	32	2	2017	DATE
ajfa-12933	33	1	drobetz et al.	PERSON
ajfa-12933	33	2	2003	DATE
ajfa-12933	33	3	hickman	PERSON
ajfa-12933	33	4	1992	DATE
ajfa-12933	33	5	brickley et al.	ORG
ajfa-12933	33	6	asian journal of finance & accounting	ORG
ajfa-12933	33	7	1946-052x 2018	CARDINAL
ajfa-12933	33	8	10	CARDINAL
ajfa-12933	33	9	212 1994	DATE
ajfa-12933	33	10	williams, 2000	ORG
ajfa-12933	33	11	rajan	ORG
ajfa-12933	33	12	zingale	GPE
ajfa-12933	33	13	1998	DATE
ajfa-12933	33	14	hossain et al.	PERSON
ajfa-12933	33	15	2000	DATE
ajfa-12933	33	16	wyatt	PERSON
ajfa-12933	33	17	1990	DATE
ajfa-12933	33	18	hermalin	GPE
ajfa-12933	33	19	1988	DATE
ajfa-12933	33	20	thomas, 2004	PERSON
ajfa-12933	34	1	hutchinson	GPE
ajfa-12933	34	2	2002	DATE
ajfa-12933	34	3	rao	ORG
ajfa-12933	34	4	1995	DATE
ajfa-12933	36	1	biekpe	PERSON
ajfa-12933	36	2	2008	DATE
ajfa-12933	37	1	2010	DATE
ajfa-12933	38	1	recent time	DATE
ajfa-12933	38	2	enron	ORG
ajfa-12933	38	3	2001	DATE
ajfa-12933	38	4	bcci	ORG
ajfa-12933	38	5	2002	DATE
ajfa-12933	38	6	okiro	GPE
ajfa-12933	38	7	omoro	ORG
ajfa-12933	38	8	2015	DATE
ajfa-12933	38	9	bangladesh	ORG
ajfa-12933	38	10	shil et al.	PERSON
ajfa-12933	38	11	2017	DATE
ajfa-12933	40	1	2000	DATE
ajfa-12933	41	1	south east asia	LOC
ajfa-12933	43	1	81	CARDINAL
ajfa-12933	43	2	the dhaka stock exchanges	ORG
ajfa-12933	44	1	two	CARDINAL
ajfa-12933	46	1	2	CARDINAL
ajfa-12933	46	2	2.1	CARDINAL
ajfa-12933	46	3	armstrong and sweeney	ORG
ajfa-12933	46	4	2002	DATE
ajfa-12933	47	1	the 1980s	DATE
ajfa-12933	48	1	o. donovan	PERSON
ajfa-12933	48	2	2003	DATE
ajfa-12933	50	1	asian journal of finance & accounting	ORG
ajfa-12933	50	2	1946-052x 2018	CARDINAL
ajfa-12933	50	3	10	CARDINAL
ajfa-12933	50	4	1	CARDINAL
ajfa-12933	50	5	213	CARDINAL
ajfa-12933	52	1	alam	PERSON
ajfa-12933	52	2	jafar & zaman 2008	ORG
ajfa-12933	54	1	acm	ORG
ajfa-12933	55	1	himmelberg et al	PERSON
ajfa-12933	56	1	2002	DATE
ajfa-12933	58	1	nair	PERSON
ajfa-12933	58	2	2005	DATE
ajfa-12933	59	1	2.2	CARDINAL
ajfa-12933	60	1	2010	DATE
ajfa-12933	64	1	williams	PERSON
ajfa-12933	64	2	2002	DATE
ajfa-12933	66	1	2012	DATE
ajfa-12933	67	1	jensen	PERSON
ajfa-12933	67	2	1993	DATE
ajfa-12933	69	1	2002	DATE
ajfa-12933	71	1	2003	DATE
ajfa-12933	72	1	lipton	ORG
ajfa-12933	72	2	1992	DATE
ajfa-12933	72	3	coles et al.	PERSON
ajfa-12933	72	4	2007	DATE
ajfa-12933	72	5	pathan	NORP
ajfa-12933	72	6	2007	DATE
ajfa-12933	74	1	2009	DATE
ajfa-12933	76	1	asian	NORP
ajfa-12933	76	2	finance & accounting	ORG
ajfa-12933	76	3	1946-052x 2018	CARDINAL
ajfa-12933	77	1	10	CARDINAL
ajfa-12933	77	2	1	CARDINAL
ajfa-12933	77	3	214	DATE
ajfa-12933	78	1	2008	DATE
ajfa-12933	78	2	chen et al.	PERSON
ajfa-12933	78	3	2006	DATE
ajfa-12933	79	1	spencer stuart board	ORG
ajfa-12933	79	2	2008	DATE
ajfa-12933	80	1	the years	DATE
ajfa-12933	82	1	2004	DATE
ajfa-12933	82	2	adams	ORG
ajfa-12933	82	3	mehran 2005	PERSON
ajfa-12933	83	1	2007	DATE
ajfa-12933	83	2	zulkafli & samad 2007	ORG
ajfa-12933	83	3	2011	DATE
ajfa-12933	83	4	staikouras et al.	PERSON
ajfa-12933	83	5	2007	DATE
ajfa-12933	83	6	trabelsi	PERSON
ajfa-12933	83	7	2010	DATE
ajfa-12933	84	1	cornett et al.	PERSON
ajfa-12933	84	2	2009	DATE
ajfa-12933	86	1	2012	DATE
ajfa-12933	88	1	2.3	CARDINAL
ajfa-12933	89	1	firstly	ORDINAL
ajfa-12933	90	1	secondly	ORDINAL
ajfa-12933	91	1	thirdly	ORDINAL
ajfa-12933	91	2	duchin et al.	PERSON
ajfa-12933	91	3	2010	DATE
ajfa-12933	92	1	rhodes et al.	PERSON
ajfa-12933	92	2	2000	DATE
ajfa-12933	95	1	kumar	PERSON
ajfa-12933	95	2	singh	GPE
ajfa-12933	95	3	2012	DATE
ajfa-12933	96	1	2010	DATE
ajfa-12933	98	1	2012	DATE
ajfa-12933	100	1	asian	NORP
ajfa-12933	100	2	finance & accounting	ORG
ajfa-12933	100	3	1946-052x 2018	CARDINAL
ajfa-12933	100	4	10	CARDINAL
ajfa-12933	100	5	1 ajfa.macrothink.org	CARDINAL
ajfa-12933	100	6	215	CARDINAL
ajfa-12933	100	7	2012	DATE
ajfa-12933	101	1	xie et al	ORG
ajfa-12933	101	2	2007	DATE
ajfa-12933	101	3	adjasi	GPE
ajfa-12933	101	4	2007	DATE
ajfa-12933	101	5	awan	PERSON
ajfa-12933	101	6	2012	DATE
ajfa-12933	101	7	kumar	PERSON
ajfa-12933	101	8	singh	GPE
ajfa-12933	101	9	2012	DATE
ajfa-12933	102	1	xiao-lan	PERSON
ajfa-12933	102	2	zong-jim	GPE
ajfa-12933	102	3	2006	DATE
ajfa-12933	102	4	adams	PERSON
ajfa-12933	102	5	ferreira	PERSON
ajfa-12933	102	6	2009	DATE
ajfa-12933	102	7	2002	DATE
ajfa-12933	104	1	rahman	PERSON
ajfa-12933	104	2	mohamed	PERSON
ajfa-12933	104	3	ali	PERSON
ajfa-12933	104	4	2006	DATE
ajfa-12933	105	1	kaplan (1995)	ORG
ajfa-12933	108	1	2005	DATE
ajfa-12933	109	1	daily & dalton	ORG
ajfa-12933	109	2	1993	DATE
ajfa-12933	111	1	2.4	CARDINAL
ajfa-12933	111	2	abdul rahman	PERSON
ajfa-12933	111	3	ali	PERSON
ajfa-12933	111	4	2006	DATE
ajfa-12933	111	5	2002	DATE
ajfa-12933	112	1	2006	DATE
ajfa-12933	112	2	krishnan	GPE
ajfa-12933	112	3	2009	DATE
ajfa-12933	115	1	one	CARDINAL
ajfa-12933	115	2	yige et al	PERSON
ajfa-12933	116	1	2012	DATE
ajfa-12933	119	1	xie et al	ORG
ajfa-12933	120	1	2003	DATE
ajfa-12933	121	1	raghunandan	GPE
ajfa-12933	121	2	rama	FAC
ajfa-12933	121	3	2007	DATE
ajfa-12933	121	4	sharma et al	PERSON
ajfa-12933	122	1	2009	DATE
ajfa-12933	123	1	asian	NORP
ajfa-12933	123	2	finance & accounting	ORG
ajfa-12933	123	3	1946-052x 2018	CARDINAL
ajfa-12933	124	1	10	CARDINAL
ajfa-12933	124	2	1	CARDINAL
ajfa-12933	124	3	216	CARDINAL
ajfa-12933	124	4	abbott et al.	ORG
ajfa-12933	124	5	2000	DATE
ajfa-12933	124	6	beasley et al.	PERSON
ajfa-12933	124	7	2000	DATE
ajfa-12933	125	1	klein	PERSON
ajfa-12933	125	2	1998	DATE
ajfa-12933	127	1	2002	DATE
ajfa-12933	127	2	four	CARDINAL
ajfa-12933	128	1	three	CARDINAL
ajfa-12933	130	1	klein	GPE
ajfa-12933	130	2	1998	DATE
ajfa-12933	131	1	chan	ORG
ajfa-12933	131	2	li	PERSON
ajfa-12933	131	3	2008	DATE
ajfa-12933	132	1	bronson et al.	PERSON
ajfa-12933	132	2	2009	DATE
ajfa-12933	134	1	bhagat	PERSON
ajfa-12933	134	2	2001	DATE
ajfa-12933	135	1	kirkpatrick	PERSON
ajfa-12933	135	2	2009	DATE
ajfa-12933	136	1	beasley	PERSON
ajfa-12933	136	2	1996	DATE
ajfa-12933	137	1	abbott et al	PERSON
ajfa-12933	138	1	2004	DATE
ajfa-12933	141	1	3	CARDINAL
ajfa-12933	141	2	81	CARDINAL
ajfa-12933	141	3	dse	CARDINAL
ajfa-12933	142	1	annual	DATE
ajfa-12933	143	1	5 years	DATE
ajfa-12933	143	2	the period of 2013	DATE
ajfa-12933	145	1	30	CARDINAL
ajfa-12933	145	2	23	CARDINAL
ajfa-12933	145	3	18	CARDINAL
ajfa-12933	145	4	2	CARDINAL
ajfa-12933	146	1	3.1	CARDINAL
ajfa-12933	146	2	roe	PERSON
ajfa-12933	146	3	the asian journal of finance & accounting	ORG
ajfa-12933	146	4	1946-052x 2018	CARDINAL
ajfa-12933	147	1	10	CARDINAL
ajfa-12933	147	2	1	CARDINAL
ajfa-12933	147	3	217	CARDINAL
ajfa-12933	148	1	anglo	NORP
ajfa-12933	148	2	american	NORP
ajfa-12933	155	1	roe tq asian journal of finance & accounting issn	LAW
ajfa-12933	155	2	1946-052x 2018	CARDINAL
ajfa-12933	155	3	10	CARDINAL
ajfa-12933	155	4	1	CARDINAL
ajfa-12933	155	5	218	CARDINAL
ajfa-12933	155	6	1	CARDINAL
ajfa-12933	155	7	the end of each year	DATE
ajfa-12933	155	8	the end of each year	DATE
ajfa-12933	155	9	tobin	ORG
ajfa-12933	156	1	the end of each year	DATE
ajfa-12933	157	1	accom audit committee	ORG
ajfa-12933	157	2	4	CARDINAL
ajfa-12933	157	3	4.1	CARDINAL
ajfa-12933	157	4	roa asian journal of finance & accounting	ORG
ajfa-12933	157	5	1946-052x 2018	CARDINAL
ajfa-12933	157	6	10	CARDINAL
ajfa-12933	157	7	1	CARDINAL
ajfa-12933	157	8	219	CARDINAL
ajfa-12933	157	9	1	CARDINAL
ajfa-12933	157	10	4	CARDINAL
ajfa-12933	157	11	7.339	CARDINAL
ajfa-12933	157	12	1.520 391 .004	MONEY
ajfa-12933	157	13	1.634 395 a.	PERCENT
ajfa-12933	158	1	anova	ORG
ajfa-12933	159	1	hypothesis1	PERSON
ajfa-12933	161	1	1	CARDINAL
ajfa-12933	161	2	.100	CARDINAL
ajfa-12933	161	3	5.673 .000	CARDINAL
ajfa-12933	161	4	.001	CARDINAL
ajfa-12933	161	5	.028	CARDINAL
ajfa-12933	161	6	2.182 .030	CARDINAL
ajfa-12933	161	7	.011	CARDINAL
ajfa-12933	161	8	164	CARDINAL
ajfa-12933	161	9	2.776 .006	CARDINAL
ajfa-12933	161	10	.014	CARDINAL
ajfa-12933	161	11	a.	PERSON
ajfa-12933	161	12	four	CARDINAL
ajfa-12933	162	1	5%	PERCENT
ajfa-12933	162	2	less than 0.05	CARDINAL
ajfa-12933	162	3	asian	NORP
ajfa-12933	162	4	finance & accounting	ORG
ajfa-12933	162	5	1946-052x 2018	CARDINAL
ajfa-12933	163	1	10	CARDINAL
ajfa-12933	163	2	1	CARDINAL
ajfa-12933	163	3	220	CARDINAL
ajfa-12933	164	1	0.05	CARDINAL
ajfa-12933	167	1	4.2	CARDINAL
ajfa-12933	167	2	roe anovab	PERSON
ajfa-12933	167	3	2	CARDINAL
ajfa-12933	167	4	4 .038 .933	QUANTITY
ajfa-12933	168	1	391	CARDINAL
ajfa-12933	168	2	15.995	CARDINAL
ajfa-12933	168	3	395	CARDINAL
ajfa-12933	169	1	anova	ORG
ajfa-12933	169	2	0.15	CARDINAL
ajfa-12933	169	3	0.05	CARDINAL
ajfa-12933	169	4	hypothesis2	ORG
ajfa-12933	171	1	asian	NORP
ajfa-12933	171	2	finance & accounting	ORG
ajfa-12933	171	3	1946-052x 2018	CARDINAL
ajfa-12933	172	1	10	CARDINAL
ajfa-12933	172	2	1	CARDINAL
ajfa-12933	172	3	221	CARDINAL
ajfa-12933	173	1	2	CARDINAL
ajfa-12933	173	2	.186	CARDINAL
ajfa-12933	173	3	3.269 .001	CARDINAL
ajfa-12933	173	4	.001 .004	MONEY
ajfa-12933	173	5	.014 .241 .810	ORG
ajfa-12933	173	6	.343	DATE
ajfa-12933	173	7	.016 .013	ORG
ajfa-12933	173	8	1.271	CARDINAL
ajfa-12933	173	9	.204	CARDINAL
ajfa-12933	173	10	1.197	CARDINAL
ajfa-12933	173	11	.232 a.	PERSON
ajfa-12933	173	12	5%	PERCENT
ajfa-12933	175	1	4.3	CARDINAL
ajfa-12933	175	2	anovab	PERSON
ajfa-12933	175	3	3	CARDINAL
ajfa-12933	175	4	7.184	CARDINAL
ajfa-12933	175	5	60177.471	CARDINAL
ajfa-12933	175	6	153.907	CARDINAL
ajfa-12933	175	7	64599.824	CARDINAL
ajfa-12933	175	8	395	CARDINAL
ajfa-12933	176	1	finance & accounting	ORG
ajfa-12933	176	2	1946-052x 2018	CARDINAL
ajfa-12933	177	1	10	CARDINAL
ajfa-12933	177	2	1	CARDINAL
ajfa-12933	177	3	222	CARDINAL
ajfa-12933	177	4	anova	ORG
ajfa-12933	180	1	1	CARDINAL
ajfa-12933	180	2	20.662	CARDINAL
ajfa-12933	180	3	5.908 .000	CARDINAL
ajfa-12933	180	4	14.461 5.545 .131	PERCENT
ajfa-12933	180	5	.009	CARDINAL
ajfa-12933	180	6	1.792	CARDINAL
ajfa-12933	180	7	.022	CARDINAL
ajfa-12933	180	8	11.901 3.898	MONEY
ajfa-12933	181	1	.002	CARDINAL
ajfa-12933	181	2	a.	PERSON
ajfa-12933	181	3	0.05	CARDINAL
ajfa-12933	181	4	5%	PERCENT
ajfa-12933	182	1	5	CARDINAL
ajfa-12933	185	1	81	CARDINAL
ajfa-12933	185	2	30	CARDINAL
ajfa-12933	185	3	23	CARDINAL
ajfa-12933	185	4	18	CARDINAL
ajfa-12933	185	5	2	CARDINAL
ajfa-12933	187	1	secondary	ORDINAL
ajfa-12933	187	2	the period of 5 years	DATE
ajfa-12933	187	3	2013	DATE
ajfa-12933	187	4	2017	DATE
ajfa-12933	188	1	anglo	NORP
ajfa-12933	188	2	american	NORP
ajfa-12933	188	3	this asian journal of finance & accounting	ORG
ajfa-12933	188	4	1946-052x 2018	CARDINAL
ajfa-12933	189	1	10	CARDINAL
ajfa-12933	189	2	1	CARDINAL
ajfa-12933	189	3	223	CARDINAL
ajfa-12933	190	1	roe	PERSON
ajfa-12933	192	1	roe	LAW
ajfa-12933	197	1	only four	CARDINAL
ajfa-12933	199	1	abdul rahman	PERSON
ajfa-12933	199	2	r., & mohamed ali	ORG
ajfa-12933	199	3	f. h.	PERSON
ajfa-12933	199	4	2006	DATE
ajfa-12933	200	1	malaysian	NORP
ajfa-12933	201	1	21(7	CARDINAL
ajfa-12933	201	2	783	CARDINAL
ajfa-12933	202	1	ahmed	PERSON
ajfa-12933	202	2	h. l.	PERSON
ajfa-12933	202	3	alam	PERSON
ajfa-12933	202	4	m. j.	PERSON
ajfa-12933	202	5	jafar	ORG
ajfa-12933	202	6	s. a.	PERSON
ajfa-12933	202	7	s. h. (	PERSON
ajfa-12933	204	1	10	CARDINAL
ajfa-12933	204	2	1	CARDINAL
ajfa-12933	205	1	2008	DATE
ajfa-12933	207	1	32	DATE
ajfa-12933	207	2	2570-2580	CARDINAL
ajfa-12933	208	1	armstrong, a., & sweeney	PERSON
ajfa-12933	208	2	m. (	PERSON
ajfa-12933	208	3	2002	DATE
ajfa-12933	210	1	new academy review	ORG
ajfa-12933	210	2	1(2	CARDINAL
ajfa-12933	210	3	33	CARDINAL
ajfa-12933	210	4	b., & hoskisson	ORG
ajfa-12933	210	5	r. e.	PERSON
ajfa-12933	210	6	1990	DATE
ajfa-12933	212	1	academy of management review	ORG
ajfa-12933	212	2	15(1	CARDINAL
ajfa-12933	212	3	r. (	GPE
ajfa-12933	212	4	2005	DATE
ajfa-12933	214	1	journal of business finance & accounting	ORG
ajfa-12933	214	2	32(9	CARDINAL
ajfa-12933	214	3	1921-1960	DATE
ajfa-12933	215	1	brickley	GPE
ajfa-12933	215	2	j.a.	GPE
ajfa-12933	215	3	c.m.	GPE
ajfa-12933	215	4	1987	DATE
ajfa-12933	217	1	30	CARDINAL
ajfa-12933	217	2	161	CARDINAL
ajfa-12933	217	3	j., & hickman	ORG
ajfa-12933	217	4	1992	DATE
ajfa-12933	219	1	5(3	CARDINAL
ajfa-12933	219	2	78	CARDINAL
ajfa-12933	220	1	https://doi.org/10.1111/j.1745-6622.1992.tb00227.x asian journal of finance & accounting	ORG
ajfa-12933	220	2	1946-052x 2018	CARDINAL
ajfa-12933	220	3	10	CARDINAL
ajfa-12933	220	4	1	CARDINAL
ajfa-12933	220	5	224	CARDINAL
ajfa-12933	220	6	k. j.	PERSON
ajfa-12933	220	7	b.	PERSON
ajfa-12933	220	8	2005	DATE
ajfa-12933	222	1	60(6	CARDINAL
ajfa-12933	222	2	2859-2894	CARDINAL
ajfa-12933	223	1	d. k.	PERSON
ajfa-12933	223	2	y. k.	PERSON
ajfa-12933	223	3	2009	DATE
ajfa-12933	224	1	indian	NORP
ajfa-12933	225	1	iup journal of corporate governance	ORG
ajfa-12933	225	2	8(2	CARDINAL
ajfa-12933	225	3	7	CARDINAL
ajfa-12933	225	4	d.	NORP
ajfa-12933	225	5	2006	DATE
ajfa-12933	227	1	university of arizona	ORG
ajfa-12933	228	1	drobetz	PERSON
ajfa-12933	228	2	w.	PERSON
ajfa-12933	228	3	schillhofer	GPE
ajfa-12933	228	4	a., & zimmermann	ORG
ajfa-12933	228	5	2003	DATE
ajfa-12933	229	1	germany	GPE
ajfa-12933	230	1	basel	GPE
ajfa-12933	230	2	switzerland	GPE
ajfa-12933	230	3	university of basel	ORG
ajfa-12933	232	1	cofar	NORP
ajfa-12933	234	1	pdf	ORG
ajfa-12933	235	1	duchin	PERSON
ajfa-12933	235	2	r.	NORP
ajfa-12933	235	3	j.g.	GPE
ajfa-12933	235	4	2010	DATE
ajfa-12933	237	1	journal of financial economics	ORG
ajfa-12933	237	2	96(2	CARDINAL
ajfa-12933	237	3	195	CARDINAL
ajfa-12933	238	1	a.	PERSON
ajfa-12933	238	2	2010	DATE
ajfa-12933	239	1	nigeria	GPE
ajfa-12933	240	1	stellenbosch: university of stellenbosch	ORG
ajfa-12933	241	1	farber	ORG
ajfa-12933	241	2	d. b.	PERSON
ajfa-12933	241	3	2005	DATE
ajfa-12933	243	1	539	CARDINAL
ajfa-12933	244	1	d. c.	PERSON
ajfa-12933	244	2	2004	DATE
ajfa-12933	246	1	hermalin	PERSON
ajfa-12933	246	2	b. e.	PERSON
ajfa-12933	246	3	m. s.	PERSON
ajfa-12933	246	4	2001	DATE
ajfa-12933	249	1	jensen	PERSON
ajfa-12933	249	2	m. c.	PERSON
ajfa-12933	249	3	w. h.	PERSON
ajfa-12933	249	4	1976	DATE
ajfa-12933	251	1	journal of financial economics	ORG
ajfa-12933	251	2	3(4	CARDINAL
ajfa-12933	251	3	305-360	CARDINAL
ajfa-12933	252	1	2002	DATE
ajfa-12933	252	2	olabisi onabanjo	ORG
ajfa-12933	252	3	university kaplan	ORG
ajfa-12933	252	4	s. n. (	PERSON
ajfa-12933	252	5	1995	DATE
ajfa-12933	253	1	german	NORP
ajfa-12933	254	1	european financial management	ORG
ajfa-12933	254	2	1(1	CARDINAL
ajfa-12933	254	3	23	CARDINAL
ajfa-12933	255	1	keasey	PERSON
ajfa-12933	255	2	k., & wright	ORG
ajfa-12933	255	3	m.	PERSON
ajfa-12933	255	4	1993	DATE
ajfa-12933	257	1	23(91a	CARDINAL
ajfa-12933	257	2	291	CARDINAL
ajfa-12933	258	1	kirkpatrick	PERSON
ajfa-12933	258	2	2009	DATE
ajfa-12933	260	1	oecd	ORG
ajfa-12933	260	2	2009/1	DATE
ajfa-12933	260	3	1-30	DATE
ajfa-12933	261	1	https://doi.org/10.1787/fmt-v2009-art3-en kumar	PERSON
ajfa-12933	261	2	n., & singh	ORG
ajfa-12933	261	3	j. (	GPE
ajfa-12933	261	4	2012	DATE
ajfa-12933	262	1	india	GPE
ajfa-12933	263	1	international journal of management & business studies	ORG
ajfa-12933	263	2	2(2	CARDINAL
ajfa-12933	264	1	asian journal of finance & accounting	ORG
ajfa-12933	264	2	1946-052x 2018	CARDINAL
ajfa-12933	264	3	10	CARDINAL
ajfa-12933	264	4	1 ajfa.macrothink.org 225 metrick	QUANTITY
ajfa-12933	264	5	j. ishii	PERSON
ajfa-12933	265	1	2002	DATE
ajfa-12933	267	1	2008	DATE
ajfa-12933	269	1	acca	GPE
ajfa-12933	269	2	london	GPE
ajfa-12933	269	3	k.	PERSON
ajfa-12933	269	4	j., & omoro	ORG
ajfa-12933	269	5	2015	DATE
ajfa-12933	270	1	the east african community securities exchange	ORG
ajfa-12933	271	1	european scientific journal	ORG
ajfa-12933	271	2	11(7	CARDINAL
ajfa-12933	272	1	ferretti	LOC
ajfa-12933	272	2	m. c.	PERSON
ajfa-12933	272	3	2012	DATE
ajfa-12933	273	1	italian	NORP
ajfa-12933	275	1	r. w.	PERSON
ajfa-12933	275	2	1997	DATE
ajfa-12933	277	1	52	DATE
ajfa-12933	277	2	737	CARDINAL
ajfa-12933	278	1	williams	PERSON
ajfa-12933	278	2	r. s.	PERSON
ajfa-12933	278	3	2002	DATE
ajfa-12933	280	1	cengage learning emea	ORG
ajfa-12933	281	1	xie	PERSON
ajfa-12933	281	2	davidson w n	PERSON
ajfa-12933	281	3	2003	DATE
ajfa-12933	283	1	illinois	GPE
ajfa-12933	283	2	yige ma	PERSON
ajfa-12933	283	3	kilgore a.	PERSON
ajfa-12933	283	4	wright s.	PERSON
ajfa-12933	283	5	2012	DATE
ajfa-12933	284	1	2012	DATE
ajfa-12933	284	2	http://ssrn.com/abstract=1980484 zulkafli	PERSON
ajfa-12933	284	3	a.h.	ORG
ajfa-12933	284	4	& samad	PERSON
ajfa-12933	284	5	2007	DATE
ajfa-12933	285	1	asian	NORP
ajfa-12933	286	1	12	CARDINAL
ajfa-12933	286	2	49-74	DATE