id	sid	eid	entity	type
ajfa-13976	1	1	microsoft	ORG
ajfa-13976	1	2	13976-50945	DATE
ajfa-13976	1	3	asian	NORP
ajfa-13976	1	4	finance & accounting	ORG
ajfa-13976	1	5	1946	CARDINAL
ajfa-13976	1	6	11	CARDINAL
ajfa-13976	1	7	1	CARDINAL
ajfa-13976	1	8	1	CARDINAL
ajfa-13976	1	9	islam	NORP
ajfa-13976	1	10	csr	ORG
ajfa-13976	1	11	calvin w. h. cheong	PERSON
ajfa-13976	1	12	jalan simpang tiga	ORG
ajfa-13976	1	13	93350	DATE
ajfa-13976	1	14	kuching	GPE
ajfa-13976	1	15	malaysia	GPE
ajfa-13976	1	16	60	CARDINAL
ajfa-13976	1	17	ccheong@swinburne.edu.my nurul ilma salleh faculty	PERSON
ajfa-13976	1	18	jalan simpang tiga	ORG
ajfa-13976	1	19	93350	DATE
ajfa-13976	1	20	kuching	GPE
ajfa-13976	1	21	malaysia	GPE
ajfa-13976	1	22	60	CARDINAL
ajfa-13976	1	23	985	CARDINAL
ajfa-13976	1	24	nisalleh@swinburne.edu.my fung	PERSON
ajfa-13976	1	25	jalan simpang tiga	ORG
ajfa-13976	1	26	93350	DATE
ajfa-13976	1	27	kuching	GPE
ajfa-13976	1	28	malaysia	GPE
ajfa-13976	1	29	60	CARDINAL
ajfa-13976	1	30	nov. 29, 2018	DATE
ajfa-13976	1	31	jan. 7	DATE
ajfa-13976	1	32	2019	DATE
ajfa-13976	1	33	june 1, 2019	DATE
ajfa-13976	1	34	https://doi.org/10.5296/ajfa.v11i1.13976	PRODUCT
ajfa-13976	1	35	islamic	NORP
ajfa-13976	2	1	csr	ORG
ajfa-13976	3	1	csr	ORG
ajfa-13976	3	2	sc	GPE
ajfa-13976	3	3	csr	ORG
ajfa-13976	3	4	sc	GPE
ajfa-13976	4	1	csr	ORG
ajfa-13976	4	2	the following year	DATE
ajfa-13976	5	1	islamic	NORP
ajfa-13976	6	1	asian	NORP
ajfa-13976	6	2	finance & accounting	ORG
ajfa-13976	6	3	1946	CARDINAL
ajfa-13976	6	4	11	CARDINAL
ajfa-13976	6	5	1	CARDINAL
ajfa-13976	6	6	2	CARDINAL
ajfa-13976	7	1	islamic finance	ORG
ajfa-13976	7	2	asian journal of finance & accounting	ORG
ajfa-13976	7	3	1946	CARDINAL
ajfa-13976	7	4	11	CARDINAL
ajfa-13976	7	5	1	CARDINAL
ajfa-13976	7	6	3 1	DATE
ajfa-13976	7	7	muslim	NORP
ajfa-13976	7	8	non-muslim	NORP
ajfa-13976	8	1	non-muslims	NORP
ajfa-13976	8	2	islam	ORG
ajfa-13976	9	1	islam	ORG
ajfa-13976	10	1	csr	ORG
ajfa-13976	11	1	islam	ORG
ajfa-13976	11	2	csr	ORG
ajfa-13976	12	1	csr	ORG
ajfa-13976	12	2	islam	ORG
ajfa-13976	12	3	two	CARDINAL
ajfa-13976	12	4	williams	PERSON
ajfa-13976	12	5	2010	DATE
ajfa-13976	13	1	islamic	NORP
ajfa-13976	13	2	csr	ORG
ajfa-13976	13	3	muslim	NORP
ajfa-13976	14	1	islamic	NORP
ajfa-13976	15	1	csr	ORG
ajfa-13976	15	2	sc	ORG
ajfa-13976	15	3	three	CARDINAL
ajfa-13976	15	4	1	CARDINAL
ajfa-13976	15	5	2	CARDINAL
ajfa-13976	15	6	3	CARDINAL
ajfa-13976	16	1	csr	ORG
ajfa-13976	16	2	sc	GPE
ajfa-13976	16	3	two	CARDINAL
ajfa-13976	17	1	csr	ORG
ajfa-13976	17	2	sc	ORG
ajfa-13976	17	3	the subsequent year	DATE
ajfa-13976	18	1	2004	DATE
ajfa-13976	20	1	2013	DATE
ajfa-13976	21	1	daily	DATE
ajfa-13976	21	2	the preceding year	DATE
ajfa-13976	21	3	1997	DATE
ajfa-13976	21	4	four	CARDINAL
ajfa-13976	21	5	the previous year’s	DATE
ajfa-13976	21	6	daily	DATE
ajfa-13976	22	1	2,125	CARDINAL
ajfa-13976	22	2	14	CARDINAL
ajfa-13976	22	3	1	CARDINAL
ajfa-13976	22	4	2007	DATE
ajfa-13976	22	5	2014	DATE
ajfa-13976	22	6	four	CARDINAL
ajfa-13976	23	1	the following year	DATE
ajfa-13976	27	1	asian	NORP
ajfa-13976	27	2	finance & accounting	ORG
ajfa-13976	27	3	1946	CARDINAL
ajfa-13976	27	4	11	CARDINAL
ajfa-13976	27	5	1	CARDINAL
ajfa-13976	27	6	4	CARDINAL
ajfa-13976	28	1	the following year	DATE
ajfa-13976	29	1	csr	ORG
ajfa-13976	29	2	sc	GPE
ajfa-13976	29	3	two	CARDINAL
ajfa-13976	31	1	first	ORDINAL
ajfa-13976	31	2	first	ORDINAL
ajfa-13976	31	3	islamic	NORP
ajfa-13976	32	1	second	ORDINAL
ajfa-13976	33	1	csr	ORG
ajfa-13976	33	2	u.s.	GPE
ajfa-13976	33	3	european	NORP
ajfa-13976	34	1	muslim	NORP
ajfa-13976	35	1	csr	ORG
ajfa-13976	35	2	muslims	NORP
ajfa-13976	35	3	non-muslims	NORP
ajfa-13976	37	1	section 2	LAW
ajfa-13976	37	2	csr	ORG
ajfa-13976	38	1	section 3	LAW
ajfa-13976	39	1	section 4	LAW
ajfa-13976	39	2	section 5	LAW
ajfa-13976	40	1	2	CARDINAL
ajfa-13976	40	2	2.1	CARDINAL
ajfa-13976	40	3	csr	ORG
ajfa-13976	41	1	islamic	NORP
ajfa-13976	42	1	the turn of the century	DATE
ajfa-13976	42	2	islam	ORG
ajfa-13976	42	3	van koningsveld	PERSON
ajfa-13976	42	4	2002	DATE
ajfa-13976	42	5	2005	DATE
ajfa-13976	42	6	van koningsveld	PERSON
ajfa-13976	42	7	2008	DATE
ajfa-13976	42	8	muslims	NORP
ajfa-13976	42	9	non-muslims	NORP
ajfa-13976	43	1	brexit	PERSON
ajfa-13976	43	2	u.s.	GPE
ajfa-13976	44	1	islamic	NORP
ajfa-13976	44	2	christian	NORP
ajfa-13976	44	3	u.s.	GPE
ajfa-13976	44	4	u.k.	GPE
ajfa-13976	44	5	europe	LOC
ajfa-13976	44	6	islamic	NORP
ajfa-13976	45	1	islamic	NORP
ajfa-13976	47	1	two	CARDINAL
ajfa-13976	47	2	1	CARDINAL
ajfa-13976	47	3	2	CARDINAL
ajfa-13976	48	1	asian	NORP
ajfa-13976	48	2	finance & accounting	ORG
ajfa-13976	48	3	1946	CARDINAL
ajfa-13976	49	1	11	CARDINAL
ajfa-13976	49	2	1	CARDINAL
ajfa-13976	49	3	5	CARDINAL
ajfa-13976	49	4	cinemas	ORG
ajfa-13976	50	1	islamic	NORP
ajfa-13976	52	1	islamic	NORP
ajfa-13976	52	2	islamic	NORP
ajfa-13976	53	1	islamic	NORP
ajfa-13976	53	2	islamic business ethics	ORG
ajfa-13976	53	3	csr	ORG
ajfa-13976	53	4	2.2	CARDINAL
ajfa-13976	53	5	islamic	NORP
ajfa-13976	53	6	islamic	NORP
ajfa-13976	56	1	islam	ORG
ajfa-13976	56	2	prophet muhammad s.a.w	PERSON
ajfa-13976	58	1	sura al-baqarah	PERSON
ajfa-13976	58	2	275	CARDINAL
ajfa-13976	63	1	islam	ORG
ajfa-13976	64	1	islam	NORP
ajfa-13976	65	1	al-qaradawi	PERSON
ajfa-13976	65	2	1985	DATE
ajfa-13976	66	1	islam	NORP
ajfa-13976	66	2	one	CARDINAL
ajfa-13976	68	1	islam	ORG
ajfa-13976	72	1	prophet muhammad	PERSON
ajfa-13976	72	2	islamic	NORP
ajfa-13976	72	3	asian	NORP
ajfa-13976	72	4	finance & accounting	ORG
ajfa-13976	72	5	1946	CARDINAL
ajfa-13976	72	6	11	CARDINAL
ajfa-13976	72	7	1	CARDINAL
ajfa-13976	74	1	muslim	NORP
ajfa-13976	75	1	1976	DATE
ajfa-13976	75	2	486	CARDINAL
ajfa-13976	77	1	2.3	CARDINAL
ajfa-13976	77	2	islam	NORP
ajfa-13976	77	3	csr	ORG
ajfa-13976	78	1	un	ORG
ajfa-13976	78	2	first	ORDINAL
ajfa-13976	78	3	1999	DATE
ajfa-13976	79	1	un	ORG
ajfa-13976	79	2	un	ORG
ajfa-13976	79	3	un	ORG
ajfa-13976	80	1	csr	ORG
ajfa-13976	80	2	un	ORG
ajfa-13976	81	1	ten	CARDINAL
ajfa-13976	82	1	1	CARDINAL
ajfa-13976	83	1	1	CARDINAL
ajfa-13976	84	1	ten	CARDINAL
ajfa-13976	84	2	un	ORG
ajfa-13976	84	3	1	CARDINAL
ajfa-13976	84	4	2	CARDINAL
ajfa-13976	84	5	3	CARDINAL
ajfa-13976	84	6	4	CARDINAL
ajfa-13976	84	7	5	CARDINAL
ajfa-13976	84	8	6	CARDINAL
ajfa-13976	84	9	7	CARDINAL
ajfa-13976	84	10	8	CARDINAL
ajfa-13976	84	11	9	CARDINAL
ajfa-13976	84	12	10	CARDINAL
ajfa-13976	84	13	19	CARDINAL
ajfa-13976	84	14	april 2017	DATE
ajfa-13976	84	15	ten	CARDINAL
ajfa-13976	84	16	un	ORG
ajfa-13976	84	17	the united nations convention against	ORG
ajfa-13976	85	1	asian	NORP
ajfa-13976	85	2	finance & accounting	ORG
ajfa-13976	85	3	1946	CARDINAL
ajfa-13976	86	1	11	CARDINAL
ajfa-13976	86	2	1	CARDINAL
ajfa-13976	87	1	islam	NORP
ajfa-13976	87	2	centuries	DATE
ajfa-13976	89	1	first	ORDINAL
ajfa-13976	89	2	islam	NORP
ajfa-13976	89	3	2000	DATE
ajfa-13976	91	1	prophet	PERSON
ajfa-13976	92	1	3	CARDINAL
ajfa-13976	92	2	258	CARDINAL
ajfa-13976	93	1	islam	ORG
ajfa-13976	93	2	quran	NORP
ajfa-13976	93	3	49	DATE
ajfa-13976	93	4	13	CARDINAL
ajfa-13976	94	1	islam	ORG
ajfa-13976	94	2	109	CARDINAL
ajfa-13976	94	3	6	CARDINAL
ajfa-13976	95	1	islam	ORG
ajfa-13976	96	1	arab	NORP
ajfa-13976	96	2	non-arab	NORP
ajfa-13976	96	3	non-arab	NORP
ajfa-13976	96	4	arab	NORP
ajfa-13976	98	1	islam	ORG
ajfa-13976	99	1	4	CARDINAL
ajfa-13976	99	2	7	CARDINAL
ajfa-13976	99	3	3	CARDINAL
ajfa-13976	100	1	islam	ORG
ajfa-13976	100	2	49	DATE
ajfa-13976	100	3	13	CARDINAL
ajfa-13976	101	1	undp	ORG
ajfa-13976	101	2	2002	DATE
ajfa-13976	102	1	islam	NORP
ajfa-13976	103	1	muslims	NORP
ajfa-13976	103	2	islam	ORG
ajfa-13976	104	1	zakat	PERSON
ajfa-13976	104	2	muslims	NORP
ajfa-13976	104	3	51	DATE
ajfa-13976	104	4	19	CARDINAL
ajfa-13976	105	1	muslims	NORP
ajfa-13976	105	2	muslim	NORP
ajfa-13976	105	3	muslim	NORP
ajfa-13976	105	4	3	CARDINAL
ajfa-13976	105	5	6246	DATE
ajfa-13976	106	1	muslims	NORP
ajfa-13976	107	1	6	DATE
ajfa-13976	107	2	165	CARDINAL
ajfa-13976	108	1	4	DATE
ajfa-13976	108	2	126	CARDINAL
ajfa-13976	110	1	beekun	PERSON
ajfa-13976	110	2	badawi	PERSON
ajfa-13976	110	3	2005	DATE
ajfa-13976	111	1	asian journal of finance & accounting	ORG
ajfa-13976	111	2	1946	CARDINAL
ajfa-13976	111	3	11	CARDINAL
ajfa-13976	111	4	1	CARDINAL
ajfa-13976	111	5	islam	ORG
ajfa-13976	111	6	daily	DATE
ajfa-13976	111	7	7	DATE
ajfa-13976	111	8	31	CARDINAL
ajfa-13976	112	1	islam	ORG
ajfa-13976	112	2	al-qaradawi	PERSON
ajfa-13976	112	3	1985	DATE
ajfa-13976	113	1	islam	ORG
ajfa-13976	115	1	6	CARDINAL
ajfa-13976	115	2	17	CARDINAL
ajfa-13976	115	3	83	DATE
ajfa-13976	116	1	csr	ORG
ajfa-13976	118	1	csr	ORG
ajfa-13976	119	1	islam	ORG
ajfa-13976	120	1	csr	ORG
ajfa-13976	120	2	islamic	NORP
ajfa-13976	122	1	csr	ORG
ajfa-13976	125	1	csr	ORG
ajfa-13976	126	1	islam	NORP
ajfa-13976	126	2	quran	NORP
ajfa-13976	126	3	sura al-baqarah	PERSON
ajfa-13976	126	4	275	CARDINAL
ajfa-13976	127	1	islam	ORG
ajfa-13976	127	2	csr	ORG
ajfa-13976	129	1	csr	ORG
ajfa-13976	130	1	islamic	NORP
ajfa-13976	131	1	islamic	NORP
ajfa-13976	132	1	csr	ORG
ajfa-13976	133	1	2.4	CARDINAL
ajfa-13976	135	1	asian	NORP
ajfa-13976	135	2	finance & accounting	ORG
ajfa-13976	135	3	1946	CARDINAL
ajfa-13976	135	4	11	CARDINAL
ajfa-13976	135	5	1	CARDINAL
ajfa-13976	136	1	csr	ORG
ajfa-13976	136	2	dutch	NORP
ajfa-13976	136	3	early 2015	DATE
ajfa-13976	136	4	nigeria	GPE
ajfa-13976	136	5	bbc	ORG
ajfa-13976	136	6	2015	DATE
ajfa-13976	136	7	many years	DATE
ajfa-13976	138	1	csr	ORG
ajfa-13976	139	1	islamic economics	ORG
ajfa-13976	140	1	khan	GPE
ajfa-13976	140	2	2010	DATE
ajfa-13976	140	3	el gamal	PERSON
ajfa-13976	140	4	2006	DATE
ajfa-13976	140	5	kuran,	ORG
ajfa-13976	140	6	2004	DATE
ajfa-13976	140	7	zaman, 2002	ORG
ajfa-13976	140	8	2006	DATE
ajfa-13976	144	1	davidson	PERSON
ajfa-13976	144	2	worrell	ORG
ajfa-13976	144	3	1988	DATE
ajfa-13976	144	4	davidson	GPE
ajfa-13976	144	5	worrell	ORG
ajfa-13976	144	6	lee	PERSON
ajfa-13976	144	7	1994	DATE
ajfa-13976	146	1	balabanis	ORG
ajfa-13976	146	2	phillips	PERSON
ajfa-13976	146	3	1998	DATE
ajfa-13976	146	4	the previous year	DATE
ajfa-13976	146	5	the next year	DATE
ajfa-13976	147	1	stanwick	PERSON
ajfa-13976	147	2	stanwick	PERSON
ajfa-13976	147	3	1998	DATE
ajfa-13976	148	1	mcwilliams	PERSON
ajfa-13976	148	2	siegel	PERSON
ajfa-13976	148	3	2000	DATE
ajfa-13976	148	4	csr	ORG
ajfa-13976	148	5	csr	ORG
ajfa-13976	148	6	2006	DATE
ajfa-13976	148	7	li	PERSON
ajfa-13976	148	8	tsang	PERSON
ajfa-13976	148	9	yang	PERSON
ajfa-13976	148	10	2011	DATE
ajfa-13976	149	1	mcguire et al.	PERSON
ajfa-13976	149	2	1988	DATE
ajfa-13976	150	1	1997	DATE
ajfa-13976	150	2	fernando	PERSON
ajfa-13976	150	3	2008	DATE
ajfa-13976	151	1	csr	ORG
ajfa-13976	151	2	mcguire et al.	PERSON
ajfa-13976	151	3	1988	DATE
ajfa-13976	151	4	waddock	PERSON
ajfa-13976	151	5	1997	DATE
ajfa-13976	152	1	csr	ORG
ajfa-13976	152	2	2010	DATE
ajfa-13976	153	1	durand et al	PERSON
ajfa-13976	154	1	2013	DATE
ajfa-13976	157	1	hakim	PERSON
ajfa-13976	157	2	2004	DATE
ajfa-13976	158	1	asian	NORP
ajfa-13976	158	2	finance & accounting	ORG
ajfa-13976	158	3	1946	CARDINAL
ajfa-13976	158	4	11	CARDINAL
ajfa-13976	158	5	1	CARDINAL
ajfa-13976	158	6	10	CARDINAL
ajfa-13976	159	1	islamic	NORP
ajfa-13976	159	2	hassan	PERSON
ajfa-13976	159	3	2005	DATE
ajfa-13976	159	4	two	CARDINAL
ajfa-13976	160	1	albaity	PERSON
ajfa-13976	160	2	ahmad	PERSON
ajfa-13976	160	3	2008	DATE
ajfa-13976	160	4	kuala lumpur	GPE
ajfa-13976	162	1	malaysian	NORP
ajfa-13976	162	2	dali	PERSON
ajfa-13976	162	3	mudasir	ORG
ajfa-13976	162	4	abdul hamid	PERSON
ajfa-13976	162	5	2008	DATE
ajfa-13976	163	1	one	CARDINAL
ajfa-13976	163	2	derigs	GPE
ajfa-13976	163	3	2009	DATE
ajfa-13976	165	1	alam	PERSON
ajfa-13976	165	2	2010	DATE
ajfa-13976	166	1	2011	DATE
ajfa-13976	166	2	islamic	NORP
ajfa-13976	166	3	muslim	NORP
ajfa-13976	167	1	christian	NORP
ajfa-13976	167	2	islamic	NORP
ajfa-13976	168	1	csr	ORG
ajfa-13976	169	1	2013	DATE
ajfa-13976	170	1	csr	ORG
ajfa-13976	177	1	1	CARDINAL
ajfa-13976	178	1	islamic	NORP
ajfa-13976	179	1	islam	ORG
ajfa-13976	180	1	islamic	NORP
ajfa-13976	180	2	asian	NORP
ajfa-13976	180	3	finance & accounting	ORG
ajfa-13976	180	4	1946	CARDINAL
ajfa-13976	181	1	11	CARDINAL
ajfa-13976	181	2	1	CARDINAL
ajfa-13976	181	3	11	CARDINAL
ajfa-13976	182	1	islamic	NORP
ajfa-13976	182	2	2013	DATE
ajfa-13976	184	1	attig et al	PERSON
ajfa-13976	185	1	2013	DATE
ajfa-13976	185	2	csr	ORG
ajfa-13976	186	1	csr	ORG
ajfa-13976	186	2	2011	DATE
ajfa-13976	188	1	1	CARDINAL
ajfa-13976	188	2	2	CARDINAL
ajfa-13976	188	3	pricewaterhousecoopers	ORG
ajfa-13976	188	4	2010	DATE
ajfa-13976	191	1	2	CARDINAL
ajfa-13976	192	1	3	CARDINAL
ajfa-13976	192	2	3.1	CARDINAL
ajfa-13976	192	3	csr	ORG
ajfa-13976	192	4	msci esg	ORG
ajfa-13976	192	5	kld research analytics inc.	ORG
ajfa-13976	193	1	csr	ORG
ajfa-13976	194	1	zurich	GPE
ajfa-13976	195	1	thousands	CARDINAL
ajfa-13976	195	2	csa	GPE
ajfa-13976	196	1	csa	GPE
ajfa-13976	196	2	three	CARDINAL
ajfa-13976	197	1	csa	GPE
ajfa-13976	198	1	csa	GPE
ajfa-13976	198	2	annual	DATE
ajfa-13976	198	3	15%	PERCENT
ajfa-13976	199	1	sr	ORG
ajfa-13976	199	2	the given year	DATE
ajfa-13976	200	1	the fourth quarter of each year	DATE
ajfa-13976	201	1	the asian journal of finance & accounting	ORG
ajfa-13976	201	2	1946	CARDINAL
ajfa-13976	201	3	11	CARDINAL
ajfa-13976	201	4	1	CARDINAL
ajfa-13976	201	5	12	CARDINAL
ajfa-13976	201	6	january of the year	DATE
ajfa-13976	202	1	islamic	NORP
ajfa-13976	202	2	islamic	NORP
ajfa-13976	204	1	nisar	PERSON
ajfa-13976	204	2	2006	DATE
ajfa-13976	204	3	2007	DATE
ajfa-13976	204	4	derigs	GPE
ajfa-13976	204	5	2008	DATE
ajfa-13976	204	6	derigs	NORP
ajfa-13976	204	7	2009	DATE
ajfa-13976	205	1	djimi	PERSON
ajfa-13976	205	2	cinemas	ORG
ajfa-13976	207	1	24-month	DATE
ajfa-13976	207	2	24-month	DATE
ajfa-13976	207	3	24-month	DATE
ajfa-13976	208	1	three	CARDINAL
ajfa-13976	208	2	33 percent	PERCENT
ajfa-13976	209	1	the 33 percent	PERCENT
ajfa-13976	210	1	3.2	CARDINAL
ajfa-13976	210	2	3.2.1	CARDINAL
ajfa-13976	210	3	2004	DATE
ajfa-13976	212	1	2004	DATE
ajfa-13976	212	2	= %	PERCENT
ajfa-13976	212	3	1	CARDINAL
ajfa-13976	212	4	monthly	DATE
ajfa-13976	217	1	kotha	PERSON
ajfa-13976	217	2	2001	DATE
ajfa-13976	217	3	radhakrishnan	GPE
ajfa-13976	217	4	2010	DATE
ajfa-13976	217	5	csr	ORG
ajfa-13976	218	1	the asian journal of finance & accounting	ORG
ajfa-13976	218	2	1946	CARDINAL
ajfa-13976	218	3	11	CARDINAL
ajfa-13976	218	4	1	CARDINAL
ajfa-13976	218	5	13	CARDINAL
ajfa-13976	218	6	csr	ORG
ajfa-13976	218	7	2013	DATE
ajfa-13976	220	1	2013	DATE
ajfa-13976	221	1	jo	PERSON
ajfa-13976	221	2	2012	DATE
ajfa-13976	222	1	3.2.2	CARDINAL
ajfa-13976	222	2	2013	DATE
ajfa-13976	222	3	daily	DATE
ajfa-13976	222	4	the preceding year	DATE
ajfa-13976	223	1	1997	DATE
ajfa-13976	223	2	four	CARDINAL
ajfa-13976	223	3	the previous year’s	DATE
ajfa-13976	223	4	daily	DATE
ajfa-13976	224	1	carhart	PERSON
ajfa-13976	224	2	four	CARDINAL
ajfa-13976	225	1	+ βim	DATE
ajfa-13976	226	1	2	CARDINAL
ajfa-13976	226	2	1-month	DATE
ajfa-13976	227	1	day	DATE
ajfa-13976	227	2	day	DATE
ajfa-13976	227	3	t. hmlt	PERSON
ajfa-13976	228	1	zero	CARDINAL
ajfa-13976	229	1	daily	DATE
ajfa-13976	229	2	the previous year	DATE
ajfa-13976	230	1	each year	DATE
ajfa-13976	231	1	3.3	CARDINAL
ajfa-13976	231	2	french	NORP
ajfa-13976	231	3	1992	DATE
ajfa-13976	231	4	1993	DATE
ajfa-13976	231	5	brennan et al.	PERSON
ajfa-13976	231	6	1998	DATE
ajfa-13976	231	7	gebhardt et al.	PERSON
ajfa-13976	231	8	2001	DATE
ajfa-13976	231	9	2001	DATE
ajfa-13976	231	10	plumlee	PERSON
ajfa-13976	231	11	2005	DATE
ajfa-13976	231	12	2013	DATE
ajfa-13976	232	1	the most recent fiscal year end	DATE
ajfa-13976	233	1	the most recent fiscal year end	DATE
ajfa-13976	234	1	bates et al.	PERSON
ajfa-13976	234	2	2009	DATE
ajfa-13976	234	3	the most recent fiscal year end	DATE
ajfa-13976	235	1	the previous year’s	DATE
ajfa-13976	235	2	daily	DATE
ajfa-13976	236	1	daily	DATE
ajfa-13976	236	2	daily	DATE
ajfa-13976	237	1	daily	DATE
ajfa-13976	237	2	daily	DATE
ajfa-13976	238	1	asian journal of finance & accounting	ORG
ajfa-13976	238	2	1946	CARDINAL
ajfa-13976	238	3	11	CARDINAL
ajfa-13976	238	4	1	CARDINAL
ajfa-13976	238	5	14	CARDINAL
ajfa-13976	238	6	the previous 5 years	DATE
ajfa-13976	240	1	5-year	DATE
ajfa-13976	240	2	from year 1 to year 2	DATE
ajfa-13976	241	1	altman	ORG
ajfa-13976	241	2	1993	DATE
ajfa-13976	242	1	z	ORG
ajfa-13976	243	1	1987	DATE
ajfa-13976	244	1	2	CARDINAL
ajfa-13976	245	1	2	CARDINAL
ajfa-13976	245	2	2007	DATE
ajfa-13976	245	3	2014	DATE
ajfa-13976	246	1	1,552	CARDINAL
ajfa-13976	246	2	5,712	CARDINAL
ajfa-13976	248	1	kurtosis	PERSON
ajfa-13976	250	1	kurtosis	PERSON
ajfa-13976	251	1	kurtosis	PERSON
ajfa-13976	251	2	0.437 1.681 1.29	MONEY
ajfa-13976	251	3	0.022 3.069	CARDINAL
ajfa-13976	251	4	1.541	MONEY
ajfa-13976	251	5	0.646 0.691 0.999	MONEY
ajfa-13976	251	6	0.532	MONEY
ajfa-13976	251	7	0.873 0.593	MONEY
ajfa-13976	251	8	1.274	CARDINAL
ajfa-13976	251	9	1.142	MONEY
ajfa-13976	251	10	3.645	CARDINAL
ajfa-13976	251	11	8.492 9.21 0.002 0.006	QUANTITY
ajfa-13976	251	12	9.524	MONEY
ajfa-13976	251	13	3.832	CARDINAL
ajfa-13976	251	14	2.489	MONEY
ajfa-13976	251	15	2.593	MONEY
ajfa-13976	251	16	0.938	CARDINAL
ajfa-13976	251	17	1.869	CARDINAL
ajfa-13976	251	18	1.144 1.15	CARDINAL
ajfa-13976	251	19	2.123	CARDINAL
ajfa-13976	251	20	2.249	MONEY
ajfa-13976	251	21	5.714	MONEY
ajfa-13976	251	22	1.805	CARDINAL
ajfa-13976	251	23	1.231 2.041 1.671	MONEY
ajfa-13976	251	24	9.914	MONEY
ajfa-13976	251	25	0.004	CARDINAL
ajfa-13976	251	26	0.007	MONEY
ajfa-13976	251	27	0.003	CARDINAL
ajfa-13976	251	28	2.412	MONEY
ajfa-13976	251	29	1.689 9.817	CARDINAL
ajfa-13976	251	30	1.581	MONEY
ajfa-13976	251	31	0.043	CARDINAL
ajfa-13976	251	32	0.081	MONEY
ajfa-13976	251	33	ia	GPE
ajfa-13976	251	34	0.442	CARDINAL
ajfa-13976	251	35	4.087	MONEY
ajfa-13976	251	36	2.754	CARDINAL
ajfa-13976	251	37	3.544 9.694	MONEY
ajfa-13976	251	38	9.567	CARDINAL
ajfa-13976	251	39	1.381	MONEY
ajfa-13976	251	40	6.036	CARDINAL
ajfa-13976	251	41	1.571	MONEY
ajfa-13976	251	42	1.175 3.312	CARDINAL
ajfa-13976	251	43	0.437	CARDINAL
ajfa-13976	251	44	1.431 1.15 0.256	QUANTITY
ajfa-13976	251	45	0.517	MONEY
ajfa-13976	251	46	1.718 2.061 1.351	CARDINAL
ajfa-13976	251	47	ia	GPE
ajfa-13976	252	1	2	CARDINAL
ajfa-13976	252	2	sr	ORG
ajfa-13976	253	1	four	CARDINAL
ajfa-13976	253	2	sr	ORG
ajfa-13976	254	1	sr	ORG
ajfa-13976	254	2	asian	NORP
ajfa-13976	254	3	finance & accounting	ORG
ajfa-13976	254	4	1946	CARDINAL
ajfa-13976	255	1	11	CARDINAL
ajfa-13976	255	2	1	CARDINAL
ajfa-13976	255	3	15	CARDINAL
ajfa-13976	256	1	sr	ORG
ajfa-13976	256	2	zero	CARDINAL
ajfa-13976	257	1	sc	ORG
ajfa-13976	257	2	1,552	CARDINAL
ajfa-13976	257	3	5,712	CARDINAL
ajfa-13976	258	1	sr	ORG
ajfa-13976	258	2	2	CARDINAL
ajfa-13976	259	1	3.4	CARDINAL
ajfa-13976	259	2	sr	ORG
ajfa-13976	259	3	sr	ORG
ajfa-13976	259	4	sc	GPE
ajfa-13976	261	1	3	CARDINAL
ajfa-13976	261	2	four	CARDINAL
ajfa-13976	262	1	t¸	CARDINAL
ajfa-13976	264	1	1%	PERCENT
ajfa-13976	264	2	2012	DATE
ajfa-13976	265	1	baltagi	NORP
ajfa-13976	265	2	2005	DATE
ajfa-13976	266	1	linear	ORG
ajfa-13976	267	1	4	CARDINAL
ajfa-13976	267	2	4.1	CARDINAL
ajfa-13976	267	3	3	CARDINAL
ajfa-13976	267	4	sr	ORG
ajfa-13976	267	5	sc	GPE
ajfa-13976	269	1	1	CARDINAL
ajfa-13976	270	1	2	CARDINAL
ajfa-13976	271	1	3	CARDINAL
ajfa-13976	272	1	sr	ORG
ajfa-13976	276	1	sr	ORG
ajfa-13976	277	1	3	CARDINAL
ajfa-13976	277	2	asian	NORP
ajfa-13976	277	3	finance & accounting	ORG
ajfa-13976	277	4	1946	CARDINAL
ajfa-13976	277	5	11	CARDINAL
ajfa-13976	277	6	1	CARDINAL
ajfa-13976	277	7	16	DATE
ajfa-13976	277	8	sr	ORG
ajfa-13976	278	1	sr	ORG
ajfa-13976	282	1	1	CARDINAL
ajfa-13976	282	2	2011	DATE
ajfa-13976	282	3	2	CARDINAL
ajfa-13976	282	4	attig et al.	PERSON
ajfa-13976	282	5	2013	DATE
ajfa-13976	283	1	3	CARDINAL
ajfa-13976	284	1	1	CARDINAL
ajfa-13976	284	2	2	CARDINAL
ajfa-13976	284	3	3	CARDINAL
ajfa-13976	284	4	scxdjimi -0.15	PERSON
ajfa-13976	285	1	0.33	CARDINAL
ajfa-13976	285	2	1.68	CARDINAL
ajfa-13976	286	1	0.2832	MONEY
ajfa-13976	286	2	1	CARDINAL
ajfa-13976	286	3	2	CARDINAL
ajfa-13976	286	4	3	CARDINAL
ajfa-13976	286	5	-0.75	CARDINAL
ajfa-13976	286	6	mkt 0.87	CARDINAL
ajfa-13976	286	7	0.98	CARDINAL
ajfa-13976	289	1	finance & accounting	ORG
ajfa-13976	289	2	1946	CARDINAL
ajfa-13976	289	3	11	CARDINAL
ajfa-13976	289	4	1	CARDINAL
ajfa-13976	289	5	17	CARDINAL
ajfa-13976	289	6	3	CARDINAL
ajfa-13976	289	7	1	CARDINAL
ajfa-13976	289	8	2	CARDINAL
ajfa-13976	289	9	3	CARDINAL
ajfa-13976	289	10	cv	PERSON
ajfa-13976	292	1	0.2071	MONEY
ajfa-13976	292	2	1	CARDINAL
ajfa-13976	292	3	2	CARDINAL
ajfa-13976	292	4	3	CARDINAL
ajfa-13976	292	5	-2.76	ORG
ajfa-13976	292	6	0.22	CARDINAL
ajfa-13976	292	7	1.65	CARDINAL
ajfa-13976	292	8	0.15	CARDINAL
ajfa-13976	292	9	1.75) mkt	MONEY
ajfa-13976	293	1	0.07	CARDINAL
ajfa-13976	293	2	1.77	CARDINAL
ajfa-13976	295	1	0.2581	MONEY
ajfa-13976	295	2	3	CARDINAL
ajfa-13976	296	1	four	CARDINAL
ajfa-13976	297	1	sr	ORG
ajfa-13976	297	2	1	CARDINAL
ajfa-13976	297	3	the observation year	DATE
ajfa-13976	297	4	sc	ORG
ajfa-13976	297	5	1	CARDINAL
ajfa-13976	297	6	the observation year	DATE
ajfa-13976	297	7	sr	ORG
ajfa-13976	297	8	scxdjimi	ORG
ajfa-13976	297	9	sc	GPE
ajfa-13976	297	10	mkt	ORG
ajfa-13976	297	11	cv	ORG
ajfa-13976	297	12	section 3.3	LAW
ajfa-13976	298	1	1%	PERCENT
ajfa-13976	301	1	1	CARDINAL
ajfa-13976	301	2	5	DATE
ajfa-13976	301	3	10%	PERCENT
ajfa-13976	302	1	4.2	CARDINAL
ajfa-13976	302	2	4	CARDINAL
ajfa-13976	302	3	sr	ORG
ajfa-13976	302	4	sc	GPE
ajfa-13976	304	1	1	CARDINAL
ajfa-13976	305	1	sc	GPE
ajfa-13976	306	1	3	CARDINAL
ajfa-13976	306	2	sr	ORG
ajfa-13976	308	1	4	CARDINAL
ajfa-13976	308	2	sr	ORG
ajfa-13976	308	3	sc	GPE
ajfa-13976	309	1	asian	NORP
ajfa-13976	309	2	finance & accounting	ORG
ajfa-13976	309	3	1946	CARDINAL
ajfa-13976	310	1	11	CARDINAL
ajfa-13976	310	2	1	CARDINAL
ajfa-13976	310	3	18	CARDINAL
ajfa-13976	311	1	sr	ORG
ajfa-13976	313	1	sr	ORG
ajfa-13976	313	2	sc	ORG
ajfa-13976	314	1	4	CARDINAL
ajfa-13976	315	1	1	CARDINAL
ajfa-13976	315	2	2	CARDINAL
ajfa-13976	315	3	3	CARDINAL
ajfa-13976	316	1	0.51	CARDINAL
ajfa-13976	317	1	1.78	CARDINAL
ajfa-13976	319	1	0.2441	PRODUCT
ajfa-13976	319	2	1	CARDINAL
ajfa-13976	319	3	2	CARDINAL
ajfa-13976	319	4	3	CARDINAL
ajfa-13976	319	5	-1.75	ORG
ajfa-13976	320	1	0.006	CARDINAL
ajfa-13976	320	2	1.61	CARDINAL
ajfa-13976	322	1	0.2002	MONEY
ajfa-13976	322	2	3	CARDINAL
ajfa-13976	324	1	sr	ORG
ajfa-13976	324	2	1	CARDINAL
ajfa-13976	324	3	the observation year	DATE
ajfa-13976	324	4	sc	ORG
ajfa-13976	324	5	1	CARDINAL
ajfa-13976	324	6	the observation year	DATE
ajfa-13976	324	7	sr	ORG
ajfa-13976	324	8	scxdjimi	ORG
ajfa-13976	324	9	sc	GPE
ajfa-13976	324	10	mkt	ORG
ajfa-13976	324	11	cv	ORG
ajfa-13976	324	12	section 3.3	LAW
ajfa-13976	325	1	1%	PERCENT
ajfa-13976	328	1	1	CARDINAL
ajfa-13976	328	2	5	DATE
ajfa-13976	328	3	10%	PERCENT
ajfa-13976	329	1	2007	DATE
ajfa-13976	329	2	2014	DATE
ajfa-13976	330	1	3	CARDINAL
ajfa-13976	330	2	3 and	CARDINAL
ajfa-13976	331	1	2007	DATE
ajfa-13976	331	2	2010	DATE
ajfa-13976	331	3	from 2011 to 2014	DATE
ajfa-13976	332	1	5	CARDINAL
ajfa-13976	333	1	asian	NORP
ajfa-13976	333	2	finance & accounting	ORG
ajfa-13976	333	3	1946	CARDINAL
ajfa-13976	333	4	11	CARDINAL
ajfa-13976	333	5	1	CARDINAL
ajfa-13976	333	6	19	CARDINAL
ajfa-13976	333	7	5	CARDINAL
ajfa-13976	334	1	ir sr -0.74***	PERSON
ajfa-13976	335	1	-2.72	ORG
ajfa-13976	336	1	-1.81	ORG
ajfa-13976	336	2	scxdjimi -0.23	PERSON
ajfa-13976	336	3	-1.75	ORG
ajfa-13976	336	4	2.21	CARDINAL
ajfa-13976	336	5	3.41	CARDINAL
ajfa-13976	336	6	2.83	CARDINAL
ajfa-13976	341	1	0.1446	MONEY
ajfa-13976	341	2	ir sr -0.34	PERSON
ajfa-13976	341	3	-1.85	ORG
ajfa-13976	341	4	0.49	CARDINAL
ajfa-13976	341	5	1.49	CARDINAL
ajfa-13976	341	6	0.068	CARDINAL
ajfa-13976	341	7	0.41	CARDINAL
ajfa-13976	341	8	1.68	CARDINAL
ajfa-13976	341	9	1.71	CARDINAL
ajfa-13976	341	10	0.081	CARDINAL
ajfa-13976	341	11	1.05) mkt 1.04	MONEY
ajfa-13976	341	12	0.98 0.88	CARDINAL
ajfa-13976	341	13	1.15	CARDINAL
ajfa-13976	341	14	1.45	CARDINAL
ajfa-13976	341	15	0.741	CARDINAL
ajfa-13976	341	16	1.69	CARDINAL
ajfa-13976	341	17	0.99	CARDINAL
ajfa-13976	341	18	1.88	CARDINAL
ajfa-13976	341	19	1.71	CARDINAL
ajfa-13976	341	20	1.91	CARDINAL
ajfa-13976	341	21	1.88	CARDINAL
ajfa-13976	345	1	3	CARDINAL
ajfa-13976	347	1	sr	ORG
ajfa-13976	347	2	1	CARDINAL
ajfa-13976	347	3	the observation year	DATE
ajfa-13976	347	4	sc	ORG
ajfa-13976	347	5	1	CARDINAL
ajfa-13976	347	6	the observation year	DATE
ajfa-13976	347	7	sr	ORG
ajfa-13976	347	8	scxdjimi	ORG
ajfa-13976	347	9	sc	GPE
ajfa-13976	347	10	mkt	ORG
ajfa-13976	347	11	cv	ORG
ajfa-13976	347	12	section 3.3	LAW
ajfa-13976	348	1	1%	PERCENT
ajfa-13976	351	1	1	CARDINAL
ajfa-13976	351	2	5	DATE
ajfa-13976	351	3	10%	PERCENT
ajfa-13976	352	1	2007	DATE
ajfa-13976	352	2	2010	DATE
ajfa-13976	352	3	2011	DATE
ajfa-13976	353	1	asian	NORP
ajfa-13976	353	2	finance & accounting	ORG
ajfa-13976	353	3	1946	CARDINAL
ajfa-13976	353	4	11	CARDINAL
ajfa-13976	353	5	1 ajfa.macrothink.org	CARDINAL
ajfa-13976	353	6	5	CARDINAL
ajfa-13976	353	7	sr	ORG
ajfa-13976	356	1	sr	ORG
ajfa-13976	357	1	sr	ORG
ajfa-13976	358	1	sr	ORG
ajfa-13976	359	1	5	CARDINAL
ajfa-13976	360	1	sr	ORG
ajfa-13976	360	2	sc	GPE
ajfa-13976	361	1	sr	ORG
ajfa-13976	362	1	sr	ORG
ajfa-13976	364	1	sr	ORG
ajfa-13976	366	1	4.3	CARDINAL
ajfa-13976	366	2	csa	GPE
ajfa-13976	366	3	yearly	DATE
ajfa-13976	367	1	every year	DATE
ajfa-13976	367	2	one year	DATE
ajfa-13976	369	1	the following year	DATE
ajfa-13976	372	1	4	CARDINAL
ajfa-13976	372	2	1	CARDINAL
ajfa-13976	372	3	year t	DATE
ajfa-13976	372	4	contt	GPE
ajfa-13976	372	5	1	CARDINAL
ajfa-13976	372	6	at least two consecutive years	DATE
ajfa-13976	372	7	delistt	PERSON
ajfa-13976	372	8	1	CARDINAL
ajfa-13976	373	1	3	CARDINAL
ajfa-13976	373	2	asian	NORP
ajfa-13976	373	3	finance & accounting	ORG
ajfa-13976	373	4	1946	CARDINAL
ajfa-13976	373	5	11	CARDINAL
ajfa-13976	373	6	1	CARDINAL
ajfa-13976	373	7	21	CARDINAL
ajfa-13976	373	8	6	CARDINAL
ajfa-13976	374	1	-1.85	ORG
ajfa-13976	375	1	0.11	CARDINAL
ajfa-13976	375	2	0.25	CARDINAL
ajfa-13976	375	3	0.31	CARDINAL
ajfa-13976	375	4	0.67	CARDINAL
ajfa-13976	375	5	0.042	CARDINAL
ajfa-13976	375	6	1.85	CARDINAL
ajfa-13976	375	7	2.01	CARDINAL
ajfa-13976	375	8	1.89	CARDINAL
ajfa-13976	375	9	1.92	CARDINAL
ajfa-13976	375	10	1.70	CARDINAL
ajfa-13976	375	11	-0.36	ORG
ajfa-13976	375	12	0.021	CARDINAL
ajfa-13976	375	13	1.71	CARDINAL
ajfa-13976	375	14	1.68) mkt	MONEY
ajfa-13976	375	15	0.99	CARDINAL
ajfa-13976	375	16	0.051	CARDINAL
ajfa-13976	375	17	0.81	CARDINAL
ajfa-13976	375	18	0.76	CARDINAL
ajfa-13976	375	19	0.61	CARDINAL
ajfa-13976	375	20	1.65	CARDINAL
ajfa-13976	375	21	1.77	CARDINAL
ajfa-13976	375	22	1.81	CARDINAL
ajfa-13976	379	1	4	CARDINAL
ajfa-13976	381	1	mkt	ORG
ajfa-13976	381	2	cv	ORG
ajfa-13976	381	3	section 3.3	LAW
ajfa-13976	382	1	1%	PERCENT
ajfa-13976	385	1	1	CARDINAL
ajfa-13976	385	2	5	DATE
ajfa-13976	385	3	10%	PERCENT
ajfa-13976	386	1	6	CARDINAL
ajfa-13976	387	1	first	ORDINAL
ajfa-13976	387	2	the year	DATE
ajfa-13976	390	1	the following year	DATE
ajfa-13976	391	1	4	CARDINAL
ajfa-13976	391	2	sc	ORG
ajfa-13976	391	3	7	CARDINAL
ajfa-13976	392	1	the following year	DATE
ajfa-13976	393	1	at least two years	DATE
ajfa-13976	393	2	6	CARDINAL
ajfa-13976	394	1	the following year	DATE
ajfa-13976	395	1	asian journal of finance & accounting	ORG
ajfa-13976	395	2	1946	CARDINAL
ajfa-13976	395	3	11	CARDINAL
ajfa-13976	395	4	1	CARDINAL
ajfa-13976	395	5	22	CARDINAL
ajfa-13976	395	6	7	CARDINAL
ajfa-13976	397	1	-3.05	ORG
ajfa-13976	397	2	-1.81	ORG
ajfa-13976	397	3	-2.71	CARDINAL
ajfa-13976	397	4	1.13	CARDINAL
ajfa-13976	398	1	0.88	CARDINAL
ajfa-13976	399	1	0.76	CARDINAL
ajfa-13976	399	2	0.58	CARDINAL
ajfa-13976	399	3	1.31	CARDINAL
ajfa-13976	399	4	0.078	CARDINAL
ajfa-13976	399	5	1.89	CARDINAL
ajfa-13976	399	6	1.81	CARDINAL
ajfa-13976	399	7	1.76	CARDINAL
ajfa-13976	399	8	3.11	CARDINAL
ajfa-13976	399	9	2.71	CARDINAL
ajfa-13976	399	10	1.58	CARDINAL
ajfa-13976	399	11	0.83	CARDINAL
ajfa-13976	400	1	0.78	CARDINAL
ajfa-13976	400	2	0.90 0.65	QUANTITY
ajfa-13976	400	3	0.85	CARDINAL
ajfa-13976	400	4	0.072	CARDINAL
ajfa-13976	400	5	1.65	CARDINAL
ajfa-13976	400	6	0.99	CARDINAL
ajfa-13976	400	7	1.13	CARDINAL
ajfa-13976	400	8	1.66	CARDINAL
ajfa-13976	400	9	1.70	CARDINAL
ajfa-13976	400	10	1.67	CARDINAL
ajfa-13976	401	1	1.33	CARDINAL
ajfa-13976	401	2	0.044	CARDINAL
ajfa-13976	401	3	0.11	CARDINAL
ajfa-13976	401	4	1.16	CARDINAL
ajfa-13976	401	5	1.02	CARDINAL
ajfa-13976	401	6	1.81	CARDINAL
ajfa-13976	401	7	1.71	CARDINAL
ajfa-13976	401	8	0.88	CARDINAL
ajfa-13976	407	1	4	CARDINAL
ajfa-13976	409	1	djimi	PERSON
ajfa-13976	409	2	mkt	ORG
ajfa-13976	409	3	cv	ORG
ajfa-13976	409	4	section 3.3	LAW
ajfa-13976	410	1	1%	PERCENT
ajfa-13976	413	1	1	CARDINAL
ajfa-13976	413	2	5	DATE
ajfa-13976	413	3	10%	PERCENT
ajfa-13976	414	1	6	CARDINAL
ajfa-13976	420	1	csr	ORG
ajfa-13976	420	2	2011	DATE
ajfa-13976	421	1	muhammad et al.	PERSON
ajfa-13976	421	2	2013	DATE
ajfa-13976	421	3	csr	ORG
ajfa-13976	422	1	islamic	NORP
ajfa-13976	423	1	asian	NORP
ajfa-13976	423	2	finance & accounting	ORG
ajfa-13976	423	3	1946	CARDINAL
ajfa-13976	424	1	11	CARDINAL
ajfa-13976	424	2	1	CARDINAL
ajfa-13976	424	3	23	CARDINAL
ajfa-13976	425	1	islamic	NORP
ajfa-13976	426	1	muslims	NORP
ajfa-13976	426	2	non-muslims	NORP
ajfa-13976	429	1	derigs	NORP
ajfa-13976	429	2	2008	DATE
ajfa-13976	430	1	robeco sam	PERSON
ajfa-13976	432	1	annual	DATE
ajfa-13976	432	2	csa	GPE
ajfa-13976	433	1	csa	GPE
ajfa-13976	433	2	annual	DATE
ajfa-13976	434	1	islamic	NORP
ajfa-13976	435	1	5	CARDINAL
ajfa-13976	435	2	islamic ethics	ORG
ajfa-13976	436	1	first	ORDINAL
ajfa-13976	436	2	first	ORDINAL
ajfa-13976	437	1	recent years	DATE
ajfa-13976	438	1	islamic	NORP
ajfa-13976	439	1	two	CARDINAL
ajfa-13976	439	2	islamic	NORP
ajfa-13976	441	1	1	CARDINAL
ajfa-13976	442	1	argentina	GPE
ajfa-13976	442	2	brazil	GPE
ajfa-13976	442	3	china	GPE
ajfa-13976	442	4	hungary	GPE
ajfa-13976	442	5	indonesia	GPE
ajfa-13976	442	6	malaysia	GPE
ajfa-13976	442	7	mexico	GPE
ajfa-13976	442	8	philippines	GPE
ajfa-13976	442	9	poland	GPE
ajfa-13976	442	10	russia	GPE
ajfa-13976	442	11	south africa	GPE
ajfa-13976	442	12	thailand	GPE
ajfa-13976	442	13	turkey	GPE
ajfa-13976	442	14	vietnam	GPE
ajfa-13976	443	1	asian journal of finance & accounting	ORG
ajfa-13976	443	2	1946	CARDINAL
ajfa-13976	443	3	11	CARDINAL
ajfa-13976	443	4	1	CARDINAL
ajfa-13976	443	5	24	CARDINAL
ajfa-13976	443	6	2	CARDINAL
ajfa-13976	446	1	abdelsalam	PERSON
ajfa-13976	446	2	m. d.	PERSON
ajfa-13976	446	3	matallin	GPE
ajfa-13976	446	4	j. c.	PERSON
ajfa-13976	446	5	e. (2014).	ORG
ajfa-13976	447	1	islamic	NORP
ajfa-13976	448	1	103	CARDINAL
ajfa-13976	448	2	alam	PERSON
ajfa-13976	448	3	m. s.	PERSON
ajfa-13976	448	4	2010	DATE
ajfa-13976	448	5	european	NORP
ajfa-13976	448	6	15	CARDINAL
ajfa-13976	448	7	228	CARDINAL
ajfa-13976	449	1	m., & ahmad	ORG
ajfa-13976	449	2	r. (	PERSON
ajfa-13976	449	3	2008	DATE
ajfa-13976	450	1	malaysia	GPE
ajfa-13976	451	1	asian academy of management journal of accounting	ORG
ajfa-13976	451	2	4	CARDINAL
ajfa-13976	451	3	23	CARDINAL
ajfa-13976	452	1	altman	ORG
ajfa-13976	452	2	e. (1993	ORG
ajfa-13976	454	1	new york	GPE
ajfa-13976	455	1	john wiley	PERSON
ajfa-13976	456	1	attig	PERSON
ajfa-13976	456	2	n.	PERSON
ajfa-13976	456	3	el ghoul	ORG
ajfa-13976	456	4	s.	PERSON
ajfa-13976	456	5	o., & suh	ORG
ajfa-13976	456	6	j. (	PERSON
ajfa-13976	456	7	2013	DATE
ajfa-13976	458	1	journal of business ethics	ORG
ajfa-13976	458	2	117(4	CARDINAL
ajfa-13976	458	3	679-694	QUANTITY
ajfa-13976	458	4	phillips h. c.	PERSON
ajfa-13976	458	5	j.	PERSON
ajfa-13976	458	6	1998	DATE
ajfa-13976	459	1	british	NORP
ajfa-13976	460	1	european	NORP
ajfa-13976	460	2	98	CARDINAL
ajfa-13976	460	3	25-44	DATE
ajfa-13976	461	1	baltagi	NORP
ajfa-13976	461	2	b. h. (	PERSON
ajfa-13976	463	1	new york	GPE
ajfa-13976	463	2	wiley	PERSON
ajfa-13976	464	1	bates	PERSON
ajfa-13976	464	2	t. w.	PERSON
ajfa-13976	464	3	kahle	PERSON
ajfa-13976	464	4	k. m.	PERSON
ajfa-13976	464	5	r.	NORP
ajfa-13976	464	6	2009	DATE
ajfa-13976	465	1	64	CARDINAL
ajfa-13976	465	2	1985-2021	DATE
ajfa-13976	466	1	bbc	ORG
ajfa-13976	467	1	2015	CARDINAL
ajfa-13976	468	1	shell	ORG
ajfa-13976	468	2	84	MONEY
ajfa-13976	469	1	15	CARDINAL
ajfa-13976	469	2	december 2015	DATE
ajfa-13976	469	3	http://www.bbc.com/news/world-30699787 beekun	PERSON
ajfa-13976	469	4	r. i.	PERSON
ajfa-13976	469	5	j. a. badawi	PERSON
ajfa-13976	470	1	2005	DATE
ajfa-13976	471	1	islamic	NORP
ajfa-13976	472	1	journal of business ethics	ORG
ajfa-13976	472	2	60	CARDINAL
ajfa-13976	472	3	131–145	DATE
ajfa-13976	472	4	https://doi.org/10.1007/s10551-004-8204-5 bird	FAC
ajfa-13976	472	5	r.	NORP
ajfa-13976	472	6	2011	DATE
ajfa-13976	473	1	six	CARDINAL
ajfa-13976	474	1	australian	NORP
ajfa-13976	474	2	153-168	CARDINAL
ajfa-13976	475	1	c. a.	PERSON
ajfa-13976	475	2	m. a.	PERSON
ajfa-13976	475	3	2005	DATE
ajfa-13976	477	1	80	CARDINAL
ajfa-13976	477	2	21	CARDINAL
ajfa-13976	478	1	https://www.jstor.org/stable/4093160	CARDINAL
ajfa-13976	478	2	k.	PERSON
ajfa-13976	478	3	kryzanowski	PERSON
ajfa-13976	478	4	l., & m'zali	ORG
ajfa-13976	478	5	2013	DATE
ajfa-13976	480	1	journal of banking & finance	ORG
ajfa-13976	480	2	37	CARDINAL
ajfa-13976	480	3	1258-1273	DATE
ajfa-13976	481	1	asian	NORP
ajfa-13976	481	2	finance & accounting	ORG
ajfa-13976	481	3	1946	CARDINAL
ajfa-13976	481	4	11	CARDINAL
ajfa-13976	481	5	1	CARDINAL
ajfa-13976	481	6	25	CARDINAL
ajfa-13976	481	7	brennan	PERSON
ajfa-13976	481	8	m. j.	PERSON
ajfa-13976	481	9	chordia	ORG
ajfa-13976	481	10	t., & subrahmanyam	ORG
ajfa-13976	481	11	a.	PERSON
ajfa-13976	481	12	1998	DATE
ajfa-13976	483	1	journal of financial economics	ORG
ajfa-13976	483	2	49	DATE
ajfa-13976	483	3	345	CARDINAL
ajfa-13976	484	1	m. m. (	PERSON
ajfa-13976	484	2	1997	DATE
ajfa-13976	486	1	52	CARDINAL
ajfa-13976	486	2	57	CARDINAL
ajfa-13976	487	1	chapra	PERSON
ajfa-13976	487	2	m. u.	PERSON
ajfa-13976	487	3	2000	DATE
ajfa-13976	488	1	islamic	NORP
ajfa-13976	488	2	the islamic foundation	ORG
ajfa-13976	489	1	147–148	CARDINAL
ajfa-13976	490	1	chordia	ORG
ajfa-13976	490	2	t.	GPE
ajfa-13976	490	3	subrahmanyam	GPE
ajfa-13976	490	4	a., & r., a. (2001	ORG
ajfa-13976	492	1	journal of financial economics	ORG
ajfa-13976	492	2	59	DATE
ajfa-13976	492	3	3	CARDINAL
ajfa-13976	493	1	dali	PERSON
ajfa-13976	493	2	n. r. s.	PERSON
ajfa-13976	493	3	mudasir	GPE
ajfa-13976	493	4	m. m.	PERSON
ajfa-13976	493	5	abdul hamid	PERSON
ajfa-13976	493	6	s. (2008	PERSON
ajfa-13976	494	1	islamic	NORP
ajfa-13976	494	2	1	CARDINAL
ajfa-13976	494	3	166	CARDINAL
ajfa-13976	494	4	178	CARDINAL
ajfa-13976	494	5	davidson	PERSON
ajfa-13976	494	6	w. n., & worrell	PERSON
ajfa-13976	494	7	d. l.	PERSON
ajfa-13976	494	8	1988	DATE
ajfa-13976	495	1	academy of management journal	ORG
ajfa-13976	495	2	31	CARDINAL
ajfa-13976	495	3	195	CARDINAL
ajfa-13976	496	1	w. n.	PERSON
ajfa-13976	496	2	worrell	ORG
ajfa-13976	496	3	d. l.	PERSON
ajfa-13976	496	4	& lee	PERSON
ajfa-13976	496	5	c. i.	PERSON
ajfa-13976	496	6	1994	DATE
ajfa-13976	498	1	journal of business ethics	ORG
ajfa-13976	498	2	13	CARDINAL
ajfa-13976	498	3	979	CARDINAL
ajfa-13976	498	4	derigs	GPE
ajfa-13976	498	5	2008	DATE
ajfa-13976	500	1	international journal of islamic	ORG
ajfa-13976	500	2	1(4	CARDINAL
ajfa-13976	500	3	285	CARDINAL
ajfa-13976	501	1	derigs	GPE
ajfa-13976	501	2	s.	GPE
ajfa-13976	501	3	2009	DATE
ajfa-13976	503	1	33	CARDINAL
ajfa-13976	503	2	1166-1176	DATE
ajfa-13976	504	1	d.	NORP
ajfa-13976	504	2	li	PERSON
ajfa-13976	504	3	zhang, a., & yang	ORG
ajfa-13976	504	4	2011	DATE
ajfa-13976	506	1	86	CARDINAL
ajfa-13976	506	2	59	CARDINAL
ajfa-13976	507	1	w. b.	PERSON
ajfa-13976	507	2	van koningsveld	PERSON
ajfa-13976	507	3	p. s.	PERSON
ajfa-13976	507	4	2008	DATE
ajfa-13976	508	1	muslim	NORP
ajfa-13976	508	2	europe	LOC
ajfa-13976	508	3	the 21st century	DATE
ajfa-13976	509	1	leiden university press	ORG
ajfa-13976	509	2	netherlands	GPE
ajfa-13976	510	1	durand	ORG
ajfa-13976	510	2	r. b.	PERSON
ajfa-13976	510	3	koh s. k., & limkriangkrai	PERSON
ajfa-13976	510	4	m. (2013)	ORG
ajfa-13976	513	1	24	CARDINAL
ajfa-13976	513	2	166	CARDINAL
ajfa-13976	514	1	el gamal	PERSON
ajfa-13976	514	2	m. a.	PERSON
ajfa-13976	514	3	2000	DATE
ajfa-13976	515	1	islamic	NORP
ajfa-13976	516	1	houston	GPE
ajfa-13976	517	1	elfakhani	PERSON
ajfa-13976	517	2	s.	PERSON
ajfa-13976	517	3	hassan	PERSON
ajfa-13976	517	4	m. k.	PERSON
ajfa-13976	517	5	2005	DATE
ajfa-13976	518	1	islamic	NORP
ajfa-13976	519	1	american university of beirut	ORG
ajfa-13976	520	1	asian journal of finance & accounting	ORG
ajfa-13976	520	2	1946	CARDINAL
ajfa-13976	520	3	11	CARDINAL
ajfa-13976	520	4	1	CARDINAL
ajfa-13976	520	5	26	CARDINAL
ajfa-13976	520	6	e. f., & french	PERSON
ajfa-13976	520	7	k. r.	PERSON
ajfa-13976	520	8	1992	DATE
ajfa-13976	522	1	47	DATE
ajfa-13976	522	2	427	CARDINAL
ajfa-13976	523	1	e. f., & french	PERSON
ajfa-13976	523	2	k. r.	PERSON
ajfa-13976	523	3	1993	DATE
ajfa-13976	525	1	journal of financial economics	ORG
ajfa-13976	525	2	33	DATE
ajfa-13976	525	3	3	CARDINAL
ajfa-13976	526	1	feldman	PERSON
ajfa-13976	526	2	s. j.	PERSON
ajfa-13976	526	3	p. g.	PERSON
ajfa-13976	526	4	1997	DATE
ajfa-13976	528	1	6	CARDINAL
ajfa-13976	528	2	87	CARDINAL
ajfa-13976	529	1	gebhardt	PERSON
ajfa-13976	529	2	w.	PERSON
ajfa-13976	529	3	lee	GPE
ajfa-13976	529	4	2001	DATE
ajfa-13976	531	1	journal of accounting research	ORG
ajfa-13976	531	2	39	CARDINAL
ajfa-13976	531	3	135	CARDINAL
ajfa-13976	532	1	hakim, s., & rashidian	ORG
ajfa-13976	532	2	m. (	PERSON
ajfa-13976	532	3	2004	DATE
ajfa-13976	533	1	sharia	WORK_OF_ART
ajfa-13976	534	1	eleventh	ORDINAL
ajfa-13976	534	2	annual	DATE
ajfa-13976	535	1	beirut	GPE
ajfa-13976	536	1	m. h.	PERSON
ajfa-13976	536	2	1976	DATE
ajfa-13976	537	1	muhammad	PERSON
ajfa-13976	538	1	delhi:	ORG
ajfa-13976	539	1	a. g. f.	PERSON
ajfa-13976	539	2	rammal, h. g., & rezec	ORG
ajfa-13976	539	3	m. (	PERSON
ajfa-13976	539	4	2011	DATE
ajfa-13976	540	1	20	CARDINAL
ajfa-13976	540	2	the european journal of finance	ORG
ajfa-13976	540	3	17	CARDINAL
ajfa-13976	540	4	829	CARDINAL
ajfa-13976	541	1	https://doi.org/10.1080/1351847x.2010.538521 jo	PERSON
ajfa-13976	541	2	2012	DATE
ajfa-13976	542	1	csr	ORG
ajfa-13976	544	1	journal of business ethics	ORG
ajfa-13976	545	1	khan	GPE
ajfa-13976	545	2	f.	PERSON
ajfa-13976	545	3	2010	DATE
ajfa-13976	546	1	islamic	NORP
ajfa-13976	547	1	76	DATE
ajfa-13976	547	2	805	CARDINAL
ajfa-13976	548	1	https://doi.org/10.1016/j.jebo.2010.09.015 khatkatay	PERSON
ajfa-13976	548	2	m. h.	PERSON
ajfa-13976	548	3	s.	PERSON
ajfa-13976	548	4	2006	DATE
ajfa-13976	550	1	seventh	ORDINAL
ajfa-13976	550	2	harvard university forum	ORG
ajfa-13976	550	3	islamic	NORP
ajfa-13976	551	1	1-37	CARDINAL
ajfa-13976	552	1	massachusetts	GPE
ajfa-13976	552	2	khatkatay	GPE
ajfa-13976	552	3	m. h.	PERSON
ajfa-13976	552	4	s.	PERSON
ajfa-13976	552	5	2007	DATE
ajfa-13976	554	1	islamic	NORP
ajfa-13976	554	2	15(1	CARDINAL
ajfa-13976	554	3	47	CARDINAL
ajfa-13976	555	1	kotha, s.	PERSON
ajfa-13976	555	2	s., & rindova	ORG
ajfa-13976	555	3	2001	DATE
ajfa-13976	556	1	european management journal	ORG
ajfa-13976	556	2	571	CARDINAL
ajfa-13976	557	1	s.	PERSON
ajfa-13976	557	2	2010	DATE
ajfa-13976	559	1	31(2	CARDINAL
ajfa-13976	559	2	182	CARDINAL
ajfa-13976	560	1	https://doi.org/10.1002/smj.810 mcguire	GPE
ajfa-13976	560	2	j. b.	PERSON
ajfa-13976	560	3	sundgren, a., & schneeweis	ORG
ajfa-13976	560	4	1988	DATE
ajfa-13976	562	1	academy of management journal	ORG
ajfa-13976	562	2	31	DATE
ajfa-13976	562	3	854	CARDINAL
ajfa-13976	562	4	a., & siegel	ORG
ajfa-13976	562	5	2000	DATE
ajfa-13976	564	1	21	CARDINAL
ajfa-13976	564	2	603	CARDINAL
ajfa-13976	564	3	finance & accounting	ORG
ajfa-13976	564	4	1946	CARDINAL
ajfa-13976	564	5	11	CARDINAL
ajfa-13976	564	6	1	CARDINAL
ajfa-13976	564	7	27	CARDINAL
ajfa-13976	564	8	r.c.	PERSON
ajfa-13976	564	9	1987	DATE
ajfa-13976	566	1	42	CARDINAL
ajfa-13976	566	2	483-510	CARDINAL
ajfa-13976	566	3	n.	PERSON
ajfa-13976	566	4	scrimgeour	PERSON
ajfa-13976	566	5	f.	PERSON
ajfa-13976	566	6	reddy	PERSON
ajfa-13976	566	7	k., & abidin	ORG
ajfa-13976	566	8	s.	PERSON
ajfa-13976	566	9	2015	DATE
ajfa-13976	567	1	australian	NORP
ajfa-13976	568	1	journal of business ethics	ORG
ajfa-13976	568	2	132	CARDINAL
ajfa-13976	568	3	347	CARDINAL
ajfa-13976	569	1	murray, a.	PERSON
ajfa-13976	569	2	sinclair	GPE
ajfa-13976	569	3	d.	NORP
ajfa-13976	569	4	d., & gray	ORG
ajfa-13976	569	5	2006	DATE
ajfa-13976	571	1	uk	GPE
ajfa-13976	571	2	19	CARDINAL
ajfa-13976	571	3	228	CARDINAL
ajfa-13976	571	4	2006	DATE
ajfa-13976	572	1	islamic	NORP
ajfa-13976	573	1	behdad	PERSON
ajfa-13976	573	2	f.	PERSON
ajfa-13976	573	3	islam	ORG
ajfa-13976	574	1	london	GPE
ajfa-13976	575	1	193–223	CARDINAL
ajfa-13976	575	2	i.	PERSON
ajfa-13976	575	3	brooks, c., & pavelin	ORG
ajfa-13976	575	4	s.	PERSON
ajfa-13976	575	5	2012	DATE
ajfa-13976	577	1	41(2	CARDINAL
ajfa-13976	577	2	483-515	CARDINAL
ajfa-13976	578	1	2010	DATE
ajfa-13976	579	1	islamic	NORP
ajfa-13976	580	1	united kingdom	GPE
ajfa-13976	580	2	pricewaterhousecoopers	GPE
ajfa-13976	580	3	a.	PERSON
ajfa-13976	580	4	2004	DATE
ajfa-13976	581	1	13(4	DATE
ajfa-13976	581	2	307	CARDINAL
ajfa-13976	582	1	w., & van koningsveld	ORG
ajfa-13976	582	2	p. s.	PERSON
ajfa-13976	582	3	2002	DATE
ajfa-13976	583	1	islam	NORP
ajfa-13976	583	2	muslims	NORP
ajfa-13976	583	3	w.	PERSON
ajfa-13976	583	4	p. s.	PERSON
ajfa-13976	584	1	van koningsveld	PERSON
ajfa-13976	584	2	2002	DATE
ajfa-13976	584	3	islam	NORP
ajfa-13976	584	4	the european union	ORG
ajfa-13976	585	1	leuven	PERSON
ajfa-13976	585	2	peeters	PERSON
ajfa-13976	586	1	174	CARDINAL
ajfa-13976	587	1	w., & van koningsveld	ORG
ajfa-13976	587	2	p. s.	PERSON
ajfa-13976	587	3	2005	DATE
ajfa-13976	588	1	muslim	NORP
ajfa-13976	588	2	europe	LOC
ajfa-13976	588	3	the headscarf	ORG
ajfa-13976	588	4	islamic	NORP
ajfa-13976	588	5	16(1	CARDINAL
ajfa-13976	588	6	35	CARDINAL
ajfa-13976	589	1	m. p., & fernando	PERSON
ajfa-13976	589	2	c. s.	PERSON
ajfa-13976	589	3	2008	DATE
ajfa-13976	591	1	29	CARDINAL
ajfa-13976	591	2	569-592	CARDINAL
ajfa-13976	592	1	https://doi.org/10.1002/smj.678	NORP
ajfa-13976	592	2	p. a., & stanwick s. d.	ORG
ajfa-13976	592	3	1998	DATE
ajfa-13976	594	1	journal of business ethics	ORG
ajfa-13976	594	2	17	CARDINAL
ajfa-13976	594	3	195	CARDINAL
ajfa-13976	594	4	https://doi.org/10.1023/a:1005784421547 surroca	PERSON
ajfa-13976	594	5	j.	PERSON
ajfa-13976	594	6	j. a.	PERSON
ajfa-13976	594	7	s.	PERSON
ajfa-13976	594	8	2010	DATE
ajfa-13976	596	1	31	DATE
ajfa-13976	596	2	463	CARDINAL
ajfa-13976	596	3	https://doi.org/10.1002/smj.820 united nations development programme	ORG
ajfa-13976	596	4	undp	ORG
ajfa-13976	597	1	2002	DATE
ajfa-13976	598	1	arab	NORP
ajfa-13976	598	2	finance & accounting	ORG
ajfa-13976	598	3	1946	CARDINAL
ajfa-13976	598	4	11	CARDINAL
ajfa-13976	598	5	1	CARDINAL
ajfa-13976	598	6	28	CARDINAL
ajfa-13976	598	7	2002	DATE
ajfa-13976	598	8	united nations publications	ORG
ajfa-13976	598	9	new york	GPE
ajfa-13976	599	1	waddock	PERSON
ajfa-13976	599	2	s. a.	PERSON
ajfa-13976	599	3	s. b. (	PERSON
ajfa-13976	599	4	1997	DATE
ajfa-13976	601	1	18	CARDINAL
ajfa-13976	601	2	303	CARDINAL
ajfa-13976	601	3	g williams	PERSON
ajfa-13976	601	4	j. (2010	ORG
ajfa-13976	602	1	islam	ORG
ajfa-13976	602	2	csr	ORG
ajfa-13976	602	3	islam	NORP
ajfa-13976	602	4	un	ORG
ajfa-13976	602	5	91	CARDINAL
ajfa-13976	602	6	519	CARDINAL
ajfa-13976	602	7	https://doi.org/10.1007/s10551-009-0097-x zaman	PERSON
ajfa-13976	602	8	m.r.	GPE
ajfa-13976	602	9	2002	DATE
ajfa-13976	603	1	islamic	NORP
ajfa-13976	604	1	14	CARDINAL
ajfa-13976	604	2	2428–2442	CARDINAL
ajfa-13976	605	1	first	ORDINAL
ajfa-13976	606	1	http://creativecommons.org/licenses/by/3.0/	ORG