id	sid	eid	entity	type
ajfa-13065	1	1	microsoft	ORG
ajfa-13065	1	2	1_determinats	CARDINAL
ajfa-13065	1	3	asian	NORP
ajfa-13065	1	4	finance & accounting	ORG
ajfa-13065	1	5	1946-052x 2018	CARDINAL
ajfa-13065	1	6	10	CARDINAL
ajfa-13065	1	7	2	CARDINAL
ajfa-13065	1	8	63	DATE
ajfa-13065	1	9	chinese	NORP
ajfa-13065	1	10	commerce university	ORG
ajfa-13065	1	11	jaffna	GPE
ajfa-13065	1	12	sri lanka	GPE
ajfa-13065	1	13	ratnam vijayakumaran	PERSON
ajfa-13065	1	14	commerce university	ORG
ajfa-13065	1	15	jaffna	GPE
ajfa-13065	1	16	sri lanka	GPE
ajfa-13065	1	17	april 27, 2018	DATE
ajfa-13065	1	18	nov. 13	DATE
ajfa-13065	1	19	2018	DATE
ajfa-13065	1	20	december 1, 2018	DATE
ajfa-13065	2	1	china	GPE
ajfa-13065	2	2	1844	CARDINAL
ajfa-13065	2	3	chinese	NORP
ajfa-13065	2	4	the period 2003 to 2010	DATE
ajfa-13065	3	1	chinese	NORP
ajfa-13065	6	1	chinese	NORP
ajfa-13065	7	1	china	GPE
ajfa-13065	8	1	jel classification f30	ORG
ajfa-13065	8	2	g10	ORG
ajfa-13065	8	3	g32 asian journal of finance & accounting	ORG
ajfa-13065	8	4	1946-052x 2018	CARDINAL
ajfa-13065	9	1	10	CARDINAL
ajfa-13065	9	2	2	CARDINAL
ajfa-13065	9	3	64 1	DATE
ajfa-13065	10	1	jensen	PERSON
ajfa-13065	10	2	1976	DATE
ajfa-13065	10	3	benito	GPE
ajfa-13065	10	4	2003	DATE
ajfa-13065	11	1	haris & raviv	ORG
ajfa-13065	11	2	1991	DATE
ajfa-13065	12	1	modigliani	ORG
ajfa-13065	12	2	miller	ORG
ajfa-13065	12	3	1958	DATE
ajfa-13065	12	4	1963	DATE
ajfa-13065	12	5	miller	ORG
ajfa-13065	12	6	1977	DATE
ajfa-13065	13	1	2006	DATE
ajfa-13065	14	1	modigliani-miller	ORG
ajfa-13065	14	2	1958	DATE
ajfa-13065	15	1	myers	ORG
ajfa-13065	15	2	1984	DATE
ajfa-13065	15	3	myers	ORG
ajfa-13065	15	4	1984	DATE
ajfa-13065	15	5	jensen	PERSON
ajfa-13065	15	6	1976	DATE
ajfa-13065	16	1	wessels	PERSON
ajfa-13065	16	2	1988	DATE
ajfa-13065	16	3	wald	ORG
ajfa-13065	16	4	1999	DATE
ajfa-13065	17	1	raviv(1991	ORG
ajfa-13065	17	2	graham, & leary	ORG
ajfa-13065	17	3	2011	DATE
ajfa-13065	17	4	rajan	PERSON
ajfa-13065	17	5	1995	DATE
ajfa-13065	17	6	us	GPE
ajfa-13065	17	7	g7	ORG
ajfa-13065	19	1	note1	DATE
ajfa-13065	19	2	rajan	PERSON
ajfa-13065	19	3	1995	DATE
ajfa-13065	21	1	1999	DATE
ajfa-13065	22	1	2001	DATE
ajfa-13065	22	2	2004	DATE
ajfa-13065	22	3	kim et al	PERSON
ajfa-13065	22	4	2006	DATE
ajfa-13065	22	5	2009	DATE
ajfa-13065	23	1	china	GPE
ajfa-13065	23	2	chen	PERSON
ajfa-13065	23	3	2004	DATE
ajfa-13065	23	4	huang	PERSON
ajfa-13065	23	5	2006	DATE
ajfa-13065	23	6	zou	ORG
ajfa-13065	23	7	xiao	PERSON
ajfa-13065	23	8	2006	DATE
ajfa-13065	23	9	qian et al.	PERSON
ajfa-13065	23	10	2009	DATE
ajfa-13065	23	11	moosa et al.	PERSON
ajfa-13065	23	12	2011	DATE
ajfa-13065	24	1	chinese	NORP
ajfa-13065	24	2	2005	DATE
ajfa-13065	25	1	chinese securities regulatory committee	ORG
ajfa-13065	25	2	chinese	NORP
ajfa-13065	25	3	2005	DATE
ajfa-13065	26	1	2005	DATE
ajfa-13065	28	1	2	CARDINAL
ajfa-13065	28	2	first	ORDINAL
ajfa-13065	28	3	chinese	NORP
ajfa-13065	29	1	asian journal of finance & accounting	ORG
ajfa-13065	29	2	1946-052x 2018	CARDINAL
ajfa-13065	29	3	10	CARDINAL
ajfa-13065	29	4	2	CARDINAL
ajfa-13065	29	5	65	DATE
ajfa-13065	30	1	section 2	LAW
ajfa-13065	31	1	section 3	LAW
ajfa-13065	32	1	section 4	LAW
ajfa-13065	33	1	section 5	LAW
ajfa-13065	33	2	2	CARDINAL
ajfa-13065	36	1	2.1	CARDINAL
ajfa-13065	37	1	modigliani	ORG
ajfa-13065	37	2	miller	ORG
ajfa-13065	37	3	1958	DATE
ajfa-13065	37	4	1963	DATE
ajfa-13065	37	5	miller	ORG
ajfa-13065	37	6	1977	DATE
ajfa-13065	38	1	2008	DATE
ajfa-13065	39	1	modigliani	ORG
ajfa-13065	39	2	miller	ORG
ajfa-13065	39	3	1958	DATE
ajfa-13065	40	1	first	ORDINAL
ajfa-13065	40	2	modigliani	ORG
ajfa-13065	40	3	1958	DATE
ajfa-13065	41	1	first	ORDINAL
ajfa-13065	42	1	modigliani	ORG
ajfa-13065	42	2	miller	ORG
ajfa-13065	42	3	1958	DATE
ajfa-13065	43	1	modigliani	ORG
ajfa-13065	43	2	miller	ORG
ajfa-13065	43	3	1958	DATE
ajfa-13065	43	4	modigliani	ORG
ajfa-13065	43	5	miller	ORG
ajfa-13065	43	6	1963	DATE
ajfa-13065	43	7	jensen	PERSON
ajfa-13065	43	8	1976	DATE
ajfa-13065	43	9	1984	DATE
ajfa-13065	43	10	myers	ORG
ajfa-13065	43	11	1984	DATE
ajfa-13065	43	12	baker	PERSON
ajfa-13065	43	13	jeffrey	PERSON
ajfa-13065	43	14	2002	DATE
ajfa-13065	46	1	modigliani	ORG
ajfa-13065	46	2	miller	PERSON
ajfa-13065	46	3	1963	DATE
ajfa-13065	49	1	stiglitz	ORG
ajfa-13065	49	2	1972	DATE
ajfa-13065	49	3	asian journal of finance & accounting	ORG
ajfa-13065	49	4	1946-052x 2018	CARDINAL
ajfa-13065	49	5	10	CARDINAL
ajfa-13065	49	6	2	CARDINAL
ajfa-13065	49	7	66	DATE
ajfa-13065	50	1	modigliani	ORG
ajfa-13065	50	2	miller	ORG
ajfa-13065	50	3	1963	DATE
ajfa-13065	50	4	stiglitz	ORG
ajfa-13065	50	5	1972	DATE
ajfa-13065	50	6	jensen	PERSON
ajfa-13065	50	7	1976	DATE
ajfa-13065	50	8	myers	ORG
ajfa-13065	50	9	1977	DATE
ajfa-13065	50	10	titman	ORG
ajfa-13065	50	11	1984	DATE
ajfa-13065	51	1	myers	ORG
ajfa-13065	51	2	1984	DATE
ajfa-13065	51	3	myers	ORG
ajfa-13065	51	4	1984	DATE
ajfa-13065	54	1	first	ORDINAL
ajfa-13065	55	1	two	CARDINAL
ajfa-13065	56	1	jensen	PERSON
ajfa-13065	56	2	1976).jensen	CARDINAL
ajfa-13065	56	3	1976	DATE
ajfa-13065	57	1	two	CARDINAL
ajfa-13065	58	1	jensen	PERSON
ajfa-13065	58	2	1976	DATE
ajfa-13065	58	3	jensen	PERSON
ajfa-13065	58	4	1986	DATE
ajfa-13065	59	1	2016	DATE
ajfa-13065	59	2	r. vijayakumaran	PERSON
ajfa-13065	59	3	2017	CARDINAL
ajfa-13065	60	1	jensen	PERSON
ajfa-13065	60	2	1976	DATE
ajfa-13065	62	1	myers	ORG
ajfa-13065	62	2	1977	DATE
ajfa-13065	67	1	asian journal of finance & accounting	ORG
ajfa-13065	67	2	1946-052x 2018	CARDINAL
ajfa-13065	68	1	10	CARDINAL
ajfa-13065	68	2	2	CARDINAL
ajfa-13065	68	3	67 2.2	QUANTITY
ajfa-13065	68	4	rajan	PERSON
ajfa-13065	68	5	1995	DATE
ajfa-13065	68	6	titman	PERSON
ajfa-13065	68	7	wessels	PERSON
ajfa-13065	68	8	1988	DATE
ajfa-13065	68	9	2009	DATE
ajfa-13065	68	10	seven	CARDINAL
ajfa-13065	69	1	2.2.1	CARDINAL
ajfa-13065	69	2	rajan	GPE
ajfa-13065	69	3	1995	DATE
ajfa-13065	73	1	wessels, 1988	ORG
ajfa-13065	73	2	berger et al.	PERSON
ajfa-13065	73	3	1997	DATE
ajfa-13065	73	4	2002	DATE
ajfa-13065	73	5	ozken	PERSON
ajfa-13065	73	6	2009	DATE
ajfa-13065	73	7	wiwattanakantang	GPE
ajfa-13065	73	8	1999	DATE
ajfa-13065	73	9	al.	GPE
ajfa-13065	73	10	2001	DATE
ajfa-13065	73	11	pandey, 2001	ORG
ajfa-13065	73	12	deesomsak et al.	PERSON
ajfa-13065	73	13	2004	DATE
ajfa-13065	73	14	chinese	NORP
ajfa-13065	73	15	chen	PERSON
ajfa-13065	73	16	2005	DATE
ajfa-13065	73	17	zou	ORG
ajfa-13065	73	18	xiao 2006	PERSON
ajfa-13065	73	19	haung	ORG
ajfa-13065	73	20	2006	DATE
ajfa-13065	73	21	qian et al.	PERSON
ajfa-13065	73	22	2009	DATE
ajfa-13065	76	1	2.2.2	CARDINAL
ajfa-13065	79	1	first	ORDINAL
ajfa-13065	80	1	titman	ORG
ajfa-13065	80	2	wessels, 1988	ORG
ajfa-13065	80	3	1992	DATE
ajfa-13065	80	4	allem	GPE
ajfa-13065	80	5	1993	DATE
ajfa-13065	80	6	wald	ORG
ajfa-13065	80	7	1999	DATE
ajfa-13065	80	8	rajan	ORG
ajfa-13065	80	9	1995	DATE
ajfa-13065	80	10	berger et al.	PERSON
ajfa-13065	80	11	1997	DATE
ajfa-13065	80	12	2002	DATE
ajfa-13065	80	13	french	NORP
ajfa-13065	80	14	2002	DATE
ajfa-13065	80	15	2003	DATE
ajfa-13065	80	16	ozken	PERSON
ajfa-13065	80	17	2009	DATE
ajfa-13065	80	18	wiwattanakantang	GPE
ajfa-13065	80	19	1999	DATE
ajfa-13065	80	20	al.	GPE
ajfa-13065	80	21	2001	DATE
ajfa-13065	80	22	pandey, 2001	ORG
ajfa-13065	80	23	deesomsak et al.	PERSON
ajfa-13065	80	24	2004	DATE
ajfa-13065	81	1	chinese	NORP
ajfa-13065	81	2	chen	PERSON
ajfa-13065	81	3	chen	PERSON
ajfa-13065	81	4	2005	DATE
ajfa-13065	81	5	zou	ORG
ajfa-13065	81	6	xiao 2006	PERSON
ajfa-13065	81	7	haung	ORG
ajfa-13065	81	8	2006	DATE
ajfa-13065	81	9	qian et al.	PERSON
ajfa-13065	81	10	2009	DATE
ajfa-13065	82	1	asian	NORP
ajfa-13065	82	2	finance & accounting	ORG
ajfa-13065	82	3	1946-052x 2018	CARDINAL
ajfa-13065	82	4	10	CARDINAL
ajfa-13065	82	5	2	CARDINAL
ajfa-13065	82	6	68	CARDINAL
ajfa-13065	84	1	2.2.3	CARDINAL
ajfa-13065	87	1	rajan	NORP
ajfa-13065	87	2	1995	DATE
ajfa-13065	87	3	berger et al.	PERSON
ajfa-13065	87	4	1997	DATE
ajfa-13065	87	5	wald	ORG
ajfa-13065	87	6	1999	DATE
ajfa-13065	87	7	2002	DATE
ajfa-13065	87	8	ozken	PERSON
ajfa-13065	87	9	2009	DATE
ajfa-13065	87	10	wiwattanakantang	GPE
ajfa-13065	87	11	1999	DATE
ajfa-13065	87	12	deesomsak et al.	PERSON
ajfa-13065	87	13	2004	DATE
ajfa-13065	87	14	china	GPE
ajfa-13065	87	15	chen	PERSON
ajfa-13065	87	16	chen	PERSON
ajfa-13065	87	17	2005	DATE
ajfa-13065	87	18	zou	ORG
ajfa-13065	87	19	xiao 2006	PERSON
ajfa-13065	87	20	haung	ORG
ajfa-13065	87	21	2006	DATE
ajfa-13065	87	22	qian et al.	PERSON
ajfa-13065	87	23	2009	DATE
ajfa-13065	91	1	2.2.4	CARDINAL
ajfa-13065	91	2	2009	DATE
ajfa-13065	96	1	wessels, 1988	ORG
ajfa-13065	96	2	rajan	ORG
ajfa-13065	96	3	1995	DATE
ajfa-13065	96	4	fama	ORG
ajfa-13065	96	5	french	NORP
ajfa-13065	96	6	2002	DATE
ajfa-13065	96	7	2002	DATE
ajfa-13065	96	8	2009	DATE
ajfa-13065	96	9	ozken	PERSON
ajfa-13065	96	10	2009	DATE
ajfa-13065	96	11	wiwattanakantang	GPE
ajfa-13065	96	12	1999	DATE
ajfa-13065	96	13	deesomsak et al.	PERSON
ajfa-13065	96	14	2004	DATE
ajfa-13065	96	15	china	GPE
ajfa-13065	96	16	xiao 2006	PERSON
ajfa-13065	96	17	haung	ORG
ajfa-13065	96	18	2006	DATE
ajfa-13065	97	1	two	CARDINAL
ajfa-13065	97	2	chinese	NORP
ajfa-13065	98	1	rajan	PERSON
ajfa-13065	98	2	1995	DATE
ajfa-13065	99	1	2001	DATE
ajfa-13065	100	1	asian	NORP
ajfa-13065	100	2	finance & accounting	ORG
ajfa-13065	100	3	1946-052x 2018	CARDINAL
ajfa-13065	100	4	10	CARDINAL
ajfa-13065	100	5	2	CARDINAL
ajfa-13065	100	6	69	DATE
ajfa-13065	101	1	2.2.5	CARDINAL
ajfa-13065	102	1	1988	DATE
ajfa-13065	105	1	wald	GPE
ajfa-13065	105	2	1999	DATE
ajfa-13065	105	3	chaplinsky	PERSON
ajfa-13065	105	4	niehaus	GPE
ajfa-13065	105	5	1993	DATE
ajfa-13065	105	6	wiwattanakantang	GPE
ajfa-13065	105	7	1999	DATE
ajfa-13065	105	8	deesomsak et al.	PERSON
ajfa-13065	105	9	2004	DATE
ajfa-13065	105	10	chinese	NORP
ajfa-13065	105	11	huang	PERSON
ajfa-13065	105	12	2006	DATE
ajfa-13065	105	13	qian et al.	PERSON
ajfa-13065	105	14	2009	DATE
ajfa-13065	110	1	wessels, 1988	ORG
ajfa-13065	110	2	al.	GPE
ajfa-13065	110	3	2001	DATE
ajfa-13065	110	4	chinese	NORP
ajfa-13065	110	5	huang	PERSON
ajfa-13065	110	6	2006	DATE
ajfa-13065	112	1	johnson	PERSON
ajfa-13065	112	2	2003	DATE
ajfa-13065	112	3	first	ORDINAL
ajfa-13065	112	4	the four years	DATE
ajfa-13065	112	5	the sample year	DATE
ajfa-13065	113	1	h6	ORG
ajfa-13065	115	1	du et al.	PERSON
ajfa-13065	115	2	2010	DATE
ajfa-13065	116	1	many years	DATE
ajfa-13065	116	2	1991	DATE
ajfa-13065	117	1	tian	NORP
ajfa-13065	117	2	2007	DATE
ajfa-13065	117	3	asian	NORP
ajfa-13065	117	4	finance & accounting	ORG
ajfa-13065	117	5	1946-052x 2018	CARDINAL
ajfa-13065	117	6	10	CARDINAL
ajfa-13065	117	7	2	CARDINAL
ajfa-13065	117	8	70	DATE
ajfa-13065	118	1	chinese	NORP
ajfa-13065	118	2	chen	PERSON
ajfa-13065	118	3	2005	DATE
ajfa-13065	120	1	years	DATE
ajfa-13065	122	1	3	CARDINAL
ajfa-13065	122	2	first	ORDINAL
ajfa-13065	125	1	3.1	CARDINAL
ajfa-13065	126	1	1	CARDINAL
ajfa-13065	126	2	t years	DATE
ajfa-13065	127	1	vt	GPE
ajfa-13065	128	1	3.2	CARDINAL
ajfa-13065	128	2	year	DATE
ajfa-13065	128	3	year	DATE
ajfa-13065	129	1	lemmon et al	PERSON
ajfa-13065	130	1	2008	DATE
ajfa-13065	136	1	1	CARDINAL
ajfa-13065	136	2	year	DATE
ajfa-13065	137	1	table1 1	FAC
ajfa-13065	137	2	asian	NORP
ajfa-13065	137	3	finance & accounting	ORG
ajfa-13065	137	4	1946-052x 2018	CARDINAL
ajfa-13065	137	5	10	CARDINAL
ajfa-13065	137	6	2	CARDINAL
ajfa-13065	137	7	71	DATE
ajfa-13065	137	8	1	CARDINAL
ajfa-13065	140	1	first	ORDINAL
ajfa-13065	140	2	the four years	DATE
ajfa-13065	141	1	+ year	DATE
ajfa-13065	141	2	year	DATE
ajfa-13065	141	3	the years 2003 to 2010	DATE
ajfa-13065	141	4	csmar	PERSON
ajfa-13065	141	5	5	CARDINAL
ajfa-13065	141	6	china	GPE
ajfa-13065	142	1	3.3	CARDINAL
ajfa-13065	144	1	first	ORDINAL
ajfa-13065	145	1	asian	NORP
ajfa-13065	145	2	finance & accounting	ORG
ajfa-13065	145	3	1946-052x 2018	CARDINAL
ajfa-13065	146	1	10	CARDINAL
ajfa-13065	146	2	2	CARDINAL
ajfa-13065	146	3	72	DATE
ajfa-13065	148	1	4	CARDINAL
ajfa-13065	150	1	4.1	CARDINAL
ajfa-13065	150	2	shanghai	GPE
ajfa-13065	150	3	shenzhen	GPE
ajfa-13065	150	4	2003	DATE
ajfa-13065	150	5	2010	DATE
ajfa-13065	151	1	china	GPE
ajfa-13065	151	2	csmar	PERSON
ajfa-13065	151	3	sino-fin	NORP
ajfa-13065	152	1	first	ORDINAL
ajfa-13065	153	1	the 1st	DATE
ajfa-13065	153	2	99th	ORDINAL
ajfa-13065	154	1	1844	CARDINAL
ajfa-13065	154	2	chinese	NORP
ajfa-13065	154	3	9624	CARDINAL
ajfa-13065	154	4	firm-year	DATE
ajfa-13065	155	1	4.2	CARDINAL
ajfa-13065	156	1	2	CARDINAL
ajfa-13065	159	1	2	CARDINAL
ajfa-13065	159	2	chinese	NORP
ajfa-13065	159	3	2003	DATE
ajfa-13065	159	4	2010	DATE
ajfa-13065	161	1	max	PERSON
ajfa-13065	161	2	0.505	CARDINAL
ajfa-13065	161	3	3.061	PRODUCT
ajfa-13065	161	4	billion rmb	MONEY
ajfa-13065	161	5	9624	DATE
ajfa-13065	161	6	0.063	MONEY
ajfa-13065	161	7	0.268	CARDINAL
ajfa-13065	161	8	0.845	MONEY
ajfa-13065	161	9	9624	CARDINAL
ajfa-13065	161	10	1.659	MONEY
ajfa-13065	161	11	1.237	CARDINAL
ajfa-13065	161	12	0.025 0.022 0.015 0.000 0.081 vol 9624	QUANTITY
ajfa-13065	161	13	0.037 0.020 0.049	QUANTITY
ajfa-13065	162	1	5.8 %	PERCENT
ajfa-13065	162	2	306.1 %	PERCENT
ajfa-13065	162	3	about 50%	PERCENT
ajfa-13065	162	4	50 %	PERCENT
ajfa-13065	163	1	half	CARDINAL
ajfa-13065	164	1	china	GPE
ajfa-13065	165	1	g-7 asian journal of finance & accounting	ORG
ajfa-13065	165	2	1946-052x 2018	CARDINAL
ajfa-13065	166	1	10	CARDINAL
ajfa-13065	166	2	2	CARDINAL
ajfa-13065	166	3	73	CARDINAL
ajfa-13065	166	4	rajan	PERSON
ajfa-13065	166	5	1995	DATE
ajfa-13065	166	6	52 %	PERCENT
ajfa-13065	166	7	54 %	PERCENT
ajfa-13065	166	8	the united states	GPE
ajfa-13065	166	9	uk	GPE
ajfa-13065	167	1	chinese	NORP
ajfa-13065	167	2	51 %	PERCENT
ajfa-13065	167	3	al.	GPE
ajfa-13065	167	4	2001	DATE
ajfa-13065	168	1	1.463 billion rmb	MONEY
ajfa-13065	168	2	732 billion rmb).(note 3	MONEY
ajfa-13065	168	3	chinese	NORP
ajfa-13065	168	4	7.4 %	PERCENT
ajfa-13065	168	5	46 %	PERCENT
ajfa-13065	168	6	20.82 %	PERCENT
ajfa-13065	169	1	2.5%	PERCENT
ajfa-13065	169	2	2.2%	PERCENT
ajfa-13065	169	3	3.7 %	PERCENT
ajfa-13065	169	4	2%	PERCENT
ajfa-13065	170	1	10.5	CARDINAL
ajfa-13065	170	2	10.00	CARDINAL
ajfa-13065	171	1	972	CARDINAL
ajfa-13065	171	2	chinese	NORP
ajfa-13065	171	3	2003	DATE
ajfa-13065	171	4	chen	PERSON
ajfa-13065	171	5	2005	DATE
ajfa-13065	171	6	6.60	CARDINAL
ajfa-13065	172	1	china	GPE
ajfa-13065	172	2	huang	PERSON
ajfa-13065	172	3	2006	DATE
ajfa-13065	173	1	5	CARDINAL
ajfa-13065	173	2	5.1	CARDINAL
ajfa-13065	173	3	3	CARDINAL
ajfa-13065	174	1	firstly	ORDINAL
ajfa-13065	178	1	3	CARDINAL
ajfa-13065	179	1	3	CARDINAL
ajfa-13065	179	2	pearson correlation	ORG
ajfa-13065	179	3	1.00	CARDINAL
ajfa-13065	179	4	0.20	CARDINAL
ajfa-13065	179	5	1.00	CARDINAL
ajfa-13065	179	6	0.19	CARDINAL
ajfa-13065	179	7	1.00	CARDINAL
ajfa-13065	179	8	0.16	CARDINAL
ajfa-13065	179	9	0.09	CARDINAL
ajfa-13065	179	10	1.00	CARDINAL
ajfa-13065	179	11	0.21	CARDINAL
ajfa-13065	179	12	1.00	CARDINAL
ajfa-13065	179	13	0.29	CARDINAL
ajfa-13065	179	14	-0.01 0.07	CARDINAL
ajfa-13065	179	15	1.00	CARDINAL
ajfa-13065	179	16	0.23	CARDINAL
ajfa-13065	179	17	0.50	CARDINAL
ajfa-13065	179	18	0.06	CARDINAL
ajfa-13065	179	19	1.00	CARDINAL
ajfa-13065	179	20	0.25	CARDINAL
ajfa-13065	179	21	0.15	CARDINAL
ajfa-13065	179	22	0.08	CARDINAL
ajfa-13065	179	23	0.29	CARDINAL
ajfa-13065	179	24	0.02	CARDINAL
ajfa-13065	179	25	1.00	CARDINAL
ajfa-13065	179	26	5%	PERCENT
ajfa-13065	180	1	table1	ORG
ajfa-13065	181	1	asian journal of finance & accounting	ORG
ajfa-13065	181	2	1946-052x 2018	CARDINAL
ajfa-13065	182	1	10	CARDINAL
ajfa-13065	182	2	2	CARDINAL
ajfa-13065	182	3	74 5.2	CARDINAL
ajfa-13065	183	1	first	ORDINAL
ajfa-13065	183	2	chinese	NORP
ajfa-13065	184	1	1	CARDINAL
ajfa-13065	185	1	berger et al.	PERSON
ajfa-13065	185	2	1997	DATE
ajfa-13065	185	3	al.	GPE
ajfa-13065	185	4	2001	DATE
ajfa-13065	187	1	chinese	NORP
ajfa-13065	188	1	chen	PERSON
ajfa-13065	188	2	2004	DATE
ajfa-13065	188	3	first	ORDINAL
ajfa-13065	188	4	china	GPE
ajfa-13065	190	1	asian journal of finance & accounting	ORG
ajfa-13065	190	2	1946-052x 2018	CARDINAL
ajfa-13065	191	1	10	CARDINAL
ajfa-13065	191	2	2	CARDINAL
ajfa-13065	191	3	75	DATE
ajfa-13065	191	4	4	CARDINAL
ajfa-13065	192	1	1	CARDINAL
ajfa-13065	192	2	2	CARDINAL
ajfa-13065	192	3	0.050	CARDINAL
ajfa-13065	192	4	0.004	CARDINAL
ajfa-13065	192	5	0.008	CARDINAL
ajfa-13065	192	6	0.044	CARDINAL
ajfa-13065	193	1	0.175	CARDINAL
ajfa-13065	193	2	0.026	CARDINAL
ajfa-13065	193	3	0.023	CARDINAL
ajfa-13065	193	4	0.005	CARDINAL
ajfa-13065	193	5	0.003	CARDINAL
ajfa-13065	193	6	0.300	CARDINAL
ajfa-13065	193	7	0.352	CARDINAL
ajfa-13065	193	8	1.042	CARDINAL
ajfa-13065	193	9	0.566	CARDINAL
ajfa-13065	193	10	0.140	CARDINAL
ajfa-13065	193	11	0.110	CARDINAL
ajfa-13065	193	12	0.072	CARDINAL
ajfa-13065	193	13	0.009	CARDINAL
ajfa-13065	193	14	0.019	CARDINAL
ajfa-13065	193	15	0.172	CARDINAL
ajfa-13065	196	1	year	DATE
ajfa-13065	198	1	9624 9624	DATE
ajfa-13065	198	2	0.298 0.192 adj	MONEY
ajfa-13065	198	3	0.296	CARDINAL
ajfa-13065	198	4	82.761 46.929	MONEY
ajfa-13065	199	1	1 and 2	CARDINAL
ajfa-13065	201	1	1%	PERCENT
ajfa-13065	201	2	10%	PERCENT
ajfa-13065	202	1	1	CARDINAL
ajfa-13065	203	1	1	CARDINAL
ajfa-13065	203	2	2	CARDINAL
ajfa-13065	204	1	rajan	ORG
ajfa-13065	204	2	1995	DATE
ajfa-13065	204	3	zou	ORG
ajfa-13065	204	4	xiao	PERSON
ajfa-13065	204	5	2006	DATE
ajfa-13065	205	1	1	CARDINAL
ajfa-13065	206	1	myers	ORG
ajfa-13065	206	2	1977	DATE
ajfa-13065	207	1	china	GPE
ajfa-13065	207	2	xiao 2006	PERSON
ajfa-13065	207	3	haung	ORG
ajfa-13065	207	4	2006	DATE
ajfa-13065	207	5	moosa et al.	PERSON
ajfa-13065	207	6	2011	DATE
ajfa-13065	207	7	2003	DATE
ajfa-13065	207	8	ozken	PERSON
ajfa-13065	207	9	2009	DATE
ajfa-13065	207	10	wiwattanakantang	GPE
ajfa-13065	207	11	1999	DATE
ajfa-13065	207	12	deesomsak et al.	PERSON
ajfa-13065	207	13	2004	DATE
ajfa-13065	208	1	2	CARDINAL
ajfa-13065	208	2	asian	NORP
ajfa-13065	208	3	finance & accounting	ORG
ajfa-13065	208	4	1946-052x 2018	CARDINAL
ajfa-13065	208	5	10	CARDINAL
ajfa-13065	208	6	2	CARDINAL
ajfa-13065	208	7	76	DATE
ajfa-13065	209	1	1	CARDINAL
ajfa-13065	209	2	4	CARDINAL
ajfa-13065	209	3	masulis	ORG
ajfa-13065	209	4	1980	DATE
ajfa-13065	210	1	2004	DATE
ajfa-13065	210	2	wiwattanakantang	GPE
ajfa-13065	210	3	1999	DATE
ajfa-13065	210	4	qian et al.	PERSON
ajfa-13065	210	5	2009	DATE
ajfa-13065	211	1	2	CARDINAL
ajfa-13065	212	1	1	CARDINAL
ajfa-13065	212	2	2	CARDINAL
ajfa-13065	212	3	4	CARDINAL
ajfa-13065	213	1	chinese	NORP
ajfa-13065	213	2	qian et al.	PERSON
ajfa-13065	213	3	2009	DATE
ajfa-13065	214	1	1	CARDINAL
ajfa-13065	214	2	2	CARDINAL
ajfa-13065	215	1	chinese	NORP
ajfa-13065	215	2	chen	PERSON
ajfa-13065	215	3	strang	ORG
ajfa-13065	215	4	2005	DATE
ajfa-13065	216	1	chinese	NORP
ajfa-13065	217	1	the united states	GPE
ajfa-13065	218	1	china	GPE
ajfa-13065	219	1	1844	CARDINAL
ajfa-13065	219	2	chinese	NORP
ajfa-13065	219	3	the period 2003 to 2010	DATE
ajfa-13065	220	1	2005	DATE
ajfa-13065	221	1	firstly	ORDINAL
ajfa-13065	221	2	chinese	NORP
ajfa-13065	224	1	chinese	NORP
ajfa-13065	225	1	note1	DATE
ajfa-13065	226	1	uk	GPE
ajfa-13065	226	2	the usa.	ORG
ajfa-13065	226	3	japan	GPE
ajfa-13065	226	4	france	GPE
ajfa-13065	226	5	germany	GPE
ajfa-13065	227	1	2	CARDINAL
ajfa-13065	228	1	2/3	CARDINAL
ajfa-13065	229	1	3	CARDINAL
ajfa-13065	230	1	3.1is	CARDINAL
ajfa-13065	231	1	asian	NORP
ajfa-13065	231	2	finance & accounting	ORG
ajfa-13065	231	3	1946-052x 2018	CARDINAL
ajfa-13065	232	1	10	CARDINAL
ajfa-13065	232	2	2	CARDINAL
ajfa-13065	232	3	77	DATE
ajfa-13065	232	4	antoniou a.	PERSON
ajfa-13065	232	5	guney y.,	ORG
ajfa-13065	232	6	2008	DATE
ajfa-13065	234	1	59	CARDINAL
ajfa-13065	235	1	arellano	PERSON
ajfa-13065	235	2	m., & bond	ORG
ajfa-13065	235	3	s. (1991	ORG
ajfa-13065	236	1	monte carlo	PERSON
ajfa-13065	237	1	58(2	CARDINAL
ajfa-13065	237	2	277	CARDINAL
ajfa-13065	238	1	berger	PERSON
ajfa-13065	238	2	p.g.	GPE
ajfa-13065	238	3	e., & yermack	ORG
ajfa-13065	238	4	d.l.	GPE
ajfa-13065	238	5	1997	DATE
ajfa-13065	239	1	52	CARDINAL
ajfa-13065	239	2	1411-1438	DATE
ajfa-13065	240	1	https://doi.org/10.1111/j.1540-6261.1997.tb01115.x baker	PERSON
ajfa-13065	240	2	m., & jeffrey	ORG
ajfa-13065	240	3	w.	PERSON
ajfa-13065	240	4	2002	DATE
ajfa-13065	241	1	57	DATE
ajfa-13065	241	2	1	CARDINAL
ajfa-13065	242	1	h. s.	PERSON
ajfa-13065	242	2	liu	PERSON
ajfa-13065	242	3	t., & tirtiroglu	ORG
ajfa-13065	242	4	2008	DATE
ajfa-13065	243	1	china	GPE
ajfa-13065	244	1	341	CARDINAL
ajfa-13065	245	1	https://doi.org/10.1111/j.1755-053x.2008.00015.x benito, a.	PERSON
ajfa-13065	245	2	2003	DATE
ajfa-13065	247	1	spain	GPE
ajfa-13065	247	2	0310	DATE
ajfa-13065	248	1	https://ideas.repec.org/p/b-de/wpaper/0310.html	DATE
ajfa-13065	248	2	l.	GPE
ajfa-13065	248	3	aivazian	NORP
ajfa-13065	248	4	-kunt	PERSON
ajfa-13065	248	5	a., & maksimovic	ORG
ajfa-13065	248	6	2001	DATE
ajfa-13065	250	1	56(1	CARDINAL
ajfa-13065	250	2	87	CARDINAL
ajfa-13065	251	1	bradley	PERSON
ajfa-13065	251	2	m.	PERSON
ajfa-13065	251	3	jarrell	PERSON
ajfa-13065	251	4	kim	PERSON
ajfa-13065	251	5	e. h.	PERSON
ajfa-13065	251	6	1984	DATE
ajfa-13065	253	1	39(3	CARDINAL
ajfa-13065	253	2	857	CARDINAL
ajfa-13065	254	1	l., & li	ORG
ajfa-13065	254	2	h.	PERSON
ajfa-13065	254	3	2003	DATE
ajfa-13065	256	1	journal of comparative economics	ORG
ajfa-13065	256	2	31(3	CARDINAL
ajfa-13065	256	3	387	CARDINAL
ajfa-13065	257	1	chen	PERSON
ajfa-13065	257	2	j. j.	PERSON
ajfa-13065	257	3	2004	DATE
ajfa-13065	258	1	chinese	NORP
ajfa-13065	259	1	journal of business research	ORG
ajfa-13065	259	2	57(12	CARDINAL
ajfa-13065	259	3	1341-1351	CARDINAL
ajfa-13065	260	1	https://doi.org/10.1016/s0148-2963(03)00070-5 chen	PERSON
ajfa-13065	260	2	j., jiang	PERSON
ajfa-13065	260	3	2014	DATE
ajfa-13065	261	1	china	GPE
ajfa-13065	262	1	1024	CARDINAL
ajfa-13065	263	1	https://doi.org/10.1108/mf-06-2013-0163 chen	PERSON
ajfa-13065	263	2	j., & strange	ORG
ajfa-13065	263	3	r.	PERSON
ajfa-13065	263	4	2005	DATE
ajfa-13065	264	1	chinese	NORP
ajfa-13065	265	1	38(1	CARDINAL
ajfa-13065	265	2	11	CARDINAL
ajfa-13065	266	1	j., & richardson	ORG
ajfa-13065	266	2	m.	PERSON
ajfa-13065	267	1	journal of financial economics	ORG
ajfa-13065	267	2	121(2	CARDINAL
ajfa-13065	267	3	254	CARDINAL
ajfa-13065	268	1	asian	NORP
ajfa-13065	268	2	finance & accounting	ORG
ajfa-13065	268	3	1946-052x 2018	CARDINAL
ajfa-13065	268	4	10	CARDINAL
ajfa-13065	268	5	2	CARDINAL
ajfa-13065	268	6	78 deangelo, h., & masulis	PERSON
ajfa-13065	268	7	r. w.	PERSON
ajfa-13065	269	1	1980).optimal	CARDINAL
ajfa-13065	270	1	journal of financial economics	ORG
ajfa-13065	270	2	8(1	CARDINAL
ajfa-13065	270	3	3-29	CARDINAL
ajfa-13065	271	1	r.	NORP
ajfa-13065	271	2	paudyal	GPE
ajfa-13065	271	3	k., & pescetto	ORG
ajfa-13065	271	4	2004	DATE
ajfa-13065	272	1	the asia pacific region	LOC
ajfa-13065	273	1	journal of multinational financial management	ORG
ajfa-13065	273	2	14(4	CARDINAL
ajfa-13065	273	3	387	CARDINAL
ajfa-13065	274	1	https://doi.org/10.1016/j.mulfin.2004.03.001 dejong, a.	ORG
ajfa-13065	274	2	nguyen	PERSON
ajfa-13065	274	3	t. t., & kabir	PERSON
ajfa-13065	274	4	2008	DATE
ajfa-13065	276	1	32(9	CARDINAL
ajfa-13065	276	2	1954-1969	DATE
ajfa-13065	277	1	de miguel	PERSON
ajfa-13065	277	2	j. (2001	ORG
ajfa-13065	278	1	spanish	NORP
ajfa-13065	279	1	7(1	DATE
ajfa-13065	279	2	77-99	DATE
ajfa-13065	280	1	dickinson	PERSON
ajfa-13065	280	2	2001	DATE
ajfa-13065	282	1	the geneva papers	ORG
ajfa-13065	283	1	360	CARDINAL
ajfa-13065	284	1	dixon	PERSON
ajfa-13065	284	2	r.	NORP
ajfa-13065	284	3	a., & vijayakumaran	ORG
ajfa-13065	284	4	r.	PERSON
ajfa-13065	284	5	2015	DATE
ajfa-13065	285	1	chinese	NORP
ajfa-13065	286	1	the european journal of finance	ORG
ajfa-13065	286	2	1	CARDINAL
ajfa-13065	286	3	faccio	PERSON
ajfa-13065	286	4	2006).politically	CARDINAL
ajfa-13065	287	1	the american economic review	ORG
ajfa-13065	287	2	96(1	CARDINAL
ajfa-13065	287	3	369	CARDINAL
ajfa-13065	288	1	fischer	ORG
ajfa-13065	288	2	e. o.	PERSON
ajfa-13065	288	3	r., & zechner	ORG
ajfa-13065	288	4	j. (1989	ORG
ajfa-13065	290	1	44(1	CARDINAL
ajfa-13065	290	2	19-40	CARDINAL
ajfa-13065	291	1	flannery	ORG
ajfa-13065	291	2	m., &rangan	ORG
ajfa-13065	291	3	k.	PERSON
ajfa-13065	291	4	2006).partial	CARDINAL
ajfa-13065	292	1	journal of financial economics	ORG
ajfa-13065	292	2	79(3	CARDINAL
ajfa-13065	292	3	469	CARDINAL
ajfa-13065	293	1	m. z.	PERSON
ajfa-13065	293	2	2009	DATE
ajfa-13065	295	1	38(1	CARDINAL
ajfa-13065	295	2	1	CARDINAL
ajfa-13065	296	1	d. w.	PERSON
ajfa-13065	296	2	1991	DATE
ajfa-13065	298	1	quarterly	DATE
ajfa-13065	298	2	709	CARDINAL
ajfa-13065	299	1	dixon	GPE
ajfa-13065	299	2	r.	NORP
ajfa-13065	299	3	a., & vijayakumaran	ORG
ajfa-13065	299	4	r.	PERSON
ajfa-13065	299	5	2015	DATE
ajfa-13065	300	1	chinese	NORP
ajfa-13065	301	1	the european journal of finance	ORG
ajfa-13065	301	2	1	CARDINAL
ajfa-13065	302	1	j.	PERSON
ajfa-13065	302	2	a., & newman	ORG
ajfa-13065	302	3	a.	PERSON
ajfa-13065	302	4	2015	CARDINAL
ajfa-13065	303	1	chinese	NORP
ajfa-13065	304	1	39(3	CARDINAL
ajfa-13065	304	2	601	CARDINAL
ajfa-13065	305	1	https://doi.org/10.1111/etap.12051 graham	PERSON
ajfa-13065	305	2	j. r., & leary	PERSON
ajfa-13065	305	3	m. t.	PERSON
ajfa-13065	305	4	2011	DATE
ajfa-13065	306	1	asian	NORP
ajfa-13065	306	2	finance & accounting	ORG
ajfa-13065	306	3	1946-052x 2018	CARDINAL
ajfa-13065	306	4	10	CARDINAL
ajfa-13065	306	5	2	CARDINAL
ajfa-13065	306	6	79	DATE
ajfa-13065	307	1	april 7, 2011	DATE
ajfa-13065	308	1	annual	DATE
ajfa-13065	308	2	3, 2011	DATE
ajfa-13065	309	1	s. j., & hart	PERSON
ajfa-13065	309	2	1982	DATE
ajfa-13065	312	1	107	CARDINAL
ajfa-13065	312	2	chicago	GPE
ajfa-13065	313	1	guarigli	ORG
ajfa-13065	313	2	a., & vijayakumaran	ORG
ajfa-13065	313	3	s.	PERSON
ajfa-13065	313	4	2013	DATE
ajfa-13065	314	1	chinese	NORP
ajfa-13065	315	1	4th asia-pacific business research conference	ORG
ajfa-13065	315	2	singapore	GPE
ajfa-13065	315	3	m., & raviv, a.	ORG
ajfa-13065	316	1	46(1	CARDINAL
ajfa-13065	316	2	297	CARDINAL
ajfa-13065	317	1	j. (	PERSON
ajfa-13065	317	2	1995	DATE
ajfa-13065	319	1	american	NORP
ajfa-13065	319	2	85	DATE
ajfa-13065	319	3	567	CARDINAL
ajfa-13065	320	1	hsiao	PERSON
ajfa-13065	320	2	1985	DATE
ajfa-13065	322	1	4	CARDINAL
ajfa-13065	322	2	127	CARDINAL
ajfa-13065	323	1	huang	PERSON
ajfa-13065	323	2	f. m.	PERSON
ajfa-13065	323	3	2006	DATE
ajfa-13065	324	1	china	GPE
ajfa-13065	325	1	china	GPE
ajfa-13065	325	2	17(1	CARDINAL
ajfa-13065	325	3	14-36	DATE
ajfa-13065	326	1	jensen	PERSON
ajfa-13065	326	2	m. c.	PERSON
ajfa-13065	326	3	1986	DATE
ajfa-13065	328	1	the american economic review	ORG
ajfa-13065	328	2	76(2	CARDINAL
ajfa-13065	328	3	323	CARDINAL
ajfa-13065	329	1	jensen	PERSON
ajfa-13065	329	2	m., & meckling	ORG
ajfa-13065	329	3	m.	PERSON
ajfa-13065	329	4	1976	DATE
ajfa-13065	331	1	journal of financial economics	ORG
ajfa-13065	331	2	3(4	CARDINAL
ajfa-13065	331	3	305-360	CARDINAL
ajfa-13065	332	1	https://doi.org/10.1016/0304-405x(76)90026-x johnson	PERSON
ajfa-13065	332	2	s.	PERSON
ajfa-13065	332	3	2003	DATE
ajfa-13065	333	1	16	CARDINAL
ajfa-13065	333	2	209	CARDINAL
ajfa-13065	334	1	lemmon	PERSON
ajfa-13065	334	2	m. l.	PERSON
ajfa-13065	334	3	roberts	PERSON
ajfa-13065	334	4	m. r., & zender	PERSON
ajfa-13065	334	5	j. f. (	PERSON
ajfa-13065	334	6	2008	DATE
ajfa-13065	336	1	1575-1608	CARDINAL
ajfa-13065	337	1	kim	PERSON
ajfa-13065	337	2	heshmati	GPE
ajfa-13065	337	3	a., & aoun	ORG
ajfa-13065	337	4	2006	DATE
ajfa-13065	338	1	korean	NORP
ajfa-13065	339	1	asian	NORP
ajfa-13065	339	2	20(3	CARDINAL
ajfa-13065	339	3	275	CARDINAL
ajfa-13065	340	1	m.	PERSON
ajfa-13065	340	2	1977	DATE
ajfa-13065	341	1	32(2	CARDINAL
ajfa-13065	341	2	261-275	CARDINAL
ajfa-13065	342	1	f., & miller	ORG
ajfa-13065	342	2	m.	PERSON
ajfa-13065	342	3	1963	DATE
ajfa-13065	344	1	american	NORP
ajfa-13065	344	2	53(3	DATE
ajfa-13065	344	3	433	CARDINAL
ajfa-13065	345	1	modigliani	ORG
ajfa-13065	345	2	f., & miller	ORG
ajfa-13065	345	3	m. h.	PERSON
ajfa-13065	345	4	1958	DATE
ajfa-13065	346	1	asian	NORP
ajfa-13065	346	2	finance & accounting	ORG
ajfa-13065	346	3	1946-052x 2018	CARDINAL
ajfa-13065	346	4	10	CARDINAL
ajfa-13065	346	5	2	CARDINAL
ajfa-13065	346	6	80	DATE
ajfa-13065	347	1	american	NORP
ajfa-13065	347	2	48(3	DATE
ajfa-13065	347	3	261	CARDINAL
ajfa-13065	348	1	moosa	PERSON
ajfa-13065	348	2	i.	PERSON
ajfa-13065	348	3	li	PERSON
ajfa-13065	348	4	t.	GPE
ajfa-13065	348	5	2011	DATE
ajfa-13065	349	1	chinese	NORP
ajfa-13065	350	1	1331-1343	DATE
ajfa-13065	351	1	myers	GPE
ajfa-13065	351	2	s. c.	PERSON
ajfa-13065	351	3	1977	DATE
ajfa-13065	352	1	5(2	DATE
ajfa-13065	352	2	147	CARDINAL
ajfa-13065	353	1	myers	GPE
ajfa-13065	353	2	s. c.	PERSON
ajfa-13065	353	3	1984	DATE
ajfa-13065	354	1	39(3	CARDINAL
ajfa-13065	354	2	574-592	CARDINAL
ajfa-13065	355	1	https://doi.org/10.1111/j.1540-6261.1984.tb03646.x	NORP
ajfa-13065	355	2	s. c., &majluf	PERSON
ajfa-13065	355	3	n. s.	PERSON
ajfa-13065	355	4	1984	DATE
ajfa-13065	357	1	13(2	CARDINAL
ajfa-13065	357	2	187	CARDINAL
ajfa-13065	358	1	a.	PERSON
ajfa-13065	358	2	2001	DATE
ajfa-13065	359	1	uk company panel	ORG
ajfa-13065	360	1	journal of business finance & accounting	ORG
ajfa-13065	360	2	28(1	CARDINAL
ajfa-13065	360	3	175	CARDINAL
ajfa-13065	361	1	https://doi.org/10.1111/1468-5957.00370 pandy	PERSON
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ajfa-13065	363	3	9th	ORDINAL
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ajfa-13065	364	1	qian	PERSON
ajfa-13065	364	2	tian	PERSON
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ajfa-13065	365	1	chinese	NORP
ajfa-13065	366	1	china	GPE
ajfa-13065	366	2	662	CARDINAL
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ajfa-13065	370	1	1421-1460	CARDINAL
ajfa-13065	371	1	j. e.	PERSON
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ajfa-13065	373	1	the bell journal of economics and management science	ORG
ajfa-13065	373	2	458	CARDINAL
ajfa-13065	374	1	r.	NORP
ajfa-13065	374	2	1990	DATE
ajfa-13065	376	1	journal of financial economics	ORG
ajfa-13065	376	2	26(1	CARDINAL
ajfa-13065	376	3	3	CARDINAL
ajfa-13065	377	1	https://doi.org/10.1016/0304-405x(90)90011-n tian	PERSON
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ajfa-13065	377	3	s.	PERSON
ajfa-13065	377	4	2007	DATE
ajfa-13065	378	1	china	GPE
ajfa-13065	379	1	15(3	CARDINAL
ajfa-13065	379	2	461	CARDINAL
ajfa-13065	379	3	s., & grinblatt	ORG
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ajfa-13065	381	1	mcgraw hill	ORG
ajfa-13065	382	1	titman	PERSON
ajfa-13065	382	2	s.	PERSON
ajfa-13065	382	3	1984	DATE
ajfa-13065	384	1	journal of financial economics	ORG
ajfa-13065	384	2	13(1	CARDINAL
ajfa-13065	384	3	137	CARDINAL
ajfa-13065	385	1	s., & wessels	ORG
ajfa-13065	385	2	1988	DATE
ajfa-13065	387	1	1-19	CARDINAL
ajfa-13065	388	1	https://doi.org/10.1111/j.1540-6261.1988.tb02585.x asian journal of finance & accounting	ORG
ajfa-13065	388	2	1946-052x 2018	CARDINAL
ajfa-13065	388	3	10	CARDINAL
ajfa-13065	388	4	2	CARDINAL
ajfa-13065	388	5	81	CARDINAL
ajfa-13065	388	6	vijayakumaran	PERSON
ajfa-13065	388	7	r.	PERSON
ajfa-13065	388	8	2014	DATE
ajfa-13065	389	1	chinese	NORP
ajfa-13065	391	1	durham university	ORG
ajfa-13065	391	2	durham.	GPE
ajfa-13065	391	3	http://etheses.dur.ac.uk/10965/ vijayakumaran	PERSON
ajfa-13065	391	4	r.	PERSON
ajfa-13065	391	5	2015	DATE
ajfa-13065	392	1	sri lankan	NORP
ajfa-13065	393	1	international journal of accounting	ORG
ajfa-13065	393	2	1(1	CARDINAL
ajfa-13065	393	3	1	CARDINAL
ajfa-13065	394	1	r.	NORP
ajfa-13065	394	2	2017	CARDINAL
ajfa-13065	395	1	chinese	NORP
ajfa-13065	396	1	7(2	CARDINAL
ajfa-13065	397	1	r., &vijayakumaran	ORG
ajfa-13065	397	2	s.	PERSON
ajfa-13065	397	3	2011	DATE
ajfa-13065	398	1	sri lanka	GPE
ajfa-13065	399	1	india	GPE
ajfa-13065	399	2	295	CARDINAL
ajfa-13065	400	1	vijayakumaran	PERSON
ajfa-13065	400	2	r., & vijayakumaran	ORG
ajfa-13065	400	3	s.	PERSON
ajfa-13065	400	4	2017	CARDINAL
ajfa-13065	401	1	china	GPE
ajfa-13065	402	1	asian	NORP
ajfa-13065	402	2	finance & accounting	ORG
ajfa-13065	402	3	9(2	CARDINAL
ajfa-13065	402	4	352	CARDINAL
ajfa-13065	403	1	https://doi.org/10.5296/ajfa.v9i2.12382 vijayakumaran	PERSON
ajfa-13065	403	2	s.	PERSON
ajfa-13065	403	3	chinese	NORP
ajfa-13065	403	4	durham university	ORG
ajfa-13065	404	1	http://etheses.dur.ac.uk/11897/ wald	PERSON
ajfa-13065	404	2	j. k.	PERSON
ajfa-13065	404	3	1999	DATE
ajfa-13065	406	1	22(2	CARDINAL
ajfa-13065	406	2	161	CARDINAL
ajfa-13065	407	1	1999	DATE
ajfa-13065	408	1	thai	NORP
ajfa-13065	409	1	pacific-basin	LOC
ajfa-13065	409	2	7(3	CARDINAL
ajfa-13065	409	3	371	CARDINAL
ajfa-13065	410	1	https://doi.org/10.1016/s0927-538x(99)00007-4 zhang	PERSON
ajfa-13065	410	2	t.	GPE
ajfa-13065	410	3	2008	DATE
ajfa-13065	411	1	chinese	NORP
ajfa-13065	412	1	journal	ORG
ajfa-13065	412	2	yunnan university	ORG
ajfa-13065	412	3	3(1	CARDINAL
ajfa-13065	412	4	13	CARDINAL
ajfa-13065	413	1	zou	ORG
ajfa-13065	413	2	& xiao	PERSON
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ajfa-13065	413	4	2006).the	CARDINAL
ajfa-13065	413	5	chinese	NORP
ajfa-13065	414	1	british	NORP
ajfa-13065	414	2	38(3	DATE
ajfa-13065	414	3	239	CARDINAL