id	sid	eid	entity	type
ajfa-14805	1	1	microsoft	ORG
ajfa-14805	1	2	14805-53579	DATE
ajfa-14805	1	3	asian	NORP
ajfa-14805	1	4	finance & accounting	ORG
ajfa-14805	1	5	1946	CARDINAL
ajfa-14805	1	6	11	CARDINAL
ajfa-14805	1	7	1	CARDINAL
ajfa-14805	1	8	291	CARDINAL
ajfa-14805	1	9	zahra hashemi oskouei department of accounting	ORG
ajfa-14805	1	10	east tehran	GPE
ajfa-14805	1	11	islamic azad university	ORG
ajfa-14805	1	12	tehran	GPE
ajfa-14805	1	13	iran	GPE
ajfa-14805	1	14	98-912	CARDINAL
ajfa-14805	1	15	zeynab aminifard	PERSON
ajfa-14805	1	16	east tehran	GPE
ajfa-14805	1	17	islamic azad university	ORG
ajfa-14805	1	18	tehran	GPE
ajfa-14805	1	19	iran	GPE
ajfa-14805	1	20	98-912	CARDINAL
ajfa-14805	1	21	april 8, 2019	DATE
ajfa-14805	1	22	june 12, 2019	DATE
ajfa-14805	1	23	june 12, 2019	DATE
ajfa-14805	1	24	https://doi.org/10.5296/ajfa.v11i1.14805	PERSON
ajfa-14805	1	25	140	CARDINAL
ajfa-14805	1	26	the tehran stock exchange	ORG
ajfa-14805	1	27	2011	DATE
ajfa-14805	1	28	2016	DATE
ajfa-14805	2	1	four	CARDINAL
ajfa-14805	8	1	asian journal of finance & accounting	ORG
ajfa-14805	8	2	1946	CARDINAL
ajfa-14805	8	3	11	CARDINAL
ajfa-14805	8	4	1	CARDINAL
ajfa-14805	8	5	292 1	CARDINAL
ajfa-14805	9	1	jiang & lie	ORG
ajfa-14805	9	2	2016	DATE
ajfa-14805	10	1	dittmar & smith	ORG
ajfa-14805	10	2	2007	DATE
ajfa-14805	10	3	13%	PERCENT
ajfa-14805	10	4	american	NORP
ajfa-14805	11	1	habib et al	PERSON
ajfa-14805	12	1	2017	CARDINAL
ajfa-14805	12	2	6%	PERCENT
ajfa-14805	13	1	titman & wessels, 1988	ORG
ajfa-14805	14	1	one	CARDINAL
ajfa-14805	14	2	kim et al	PERSON
ajfa-14805	15	1	1998	DATE
ajfa-14805	16	1	bates et al.	PERSON
ajfa-14805	16	2	2009	DATE
ajfa-14805	20	1	1999	DATE
ajfa-14805	20	2	one	CARDINAL
ajfa-14805	20	3	first	ORDINAL
ajfa-14805	21	1	ozkan &	ORG
ajfa-14805	21	2	2004	DATE
ajfa-14805	21	3	uk	GPE
ajfa-14805	22	1	al-dhamari & ismail	ORG
ajfa-14805	22	2	2014	DATE
ajfa-14805	23	1	three	CARDINAL
ajfa-14805	23	2	1	CARDINAL
ajfa-14805	23	3	2	CARDINAL
ajfa-14805	23	4	3	CARDINAL
ajfa-14805	25	1	iranian	NORP
ajfa-14805	26	1	140	CARDINAL
ajfa-14805	26	2	iranian	NORP
ajfa-14805	26	3	the tehran stock exchange	ORG
ajfa-14805	26	4	2011	DATE
ajfa-14805	26	5	2016	DATE
ajfa-14805	27	1	firm-year	DATE
ajfa-14805	27	2	140	CARDINAL
ajfa-14805	27	3	6 years	DATE
ajfa-14805	28	1	2	CARDINAL
ajfa-14805	28	2	2014	DATE
ajfa-14805	29	1	subramaniam et al.	PERSON
ajfa-14805	29	2	2011	DATE
ajfa-14805	31	1	bates et al	PERSON
ajfa-14805	31	2	2009	DATE
ajfa-14805	31	3	ferreira & vilela	ORG
ajfa-14805	31	4	2004	DATE
ajfa-14805	31	5	asian	NORP
ajfa-14805	31	6	finance & accounting	ORG
ajfa-14805	31	7	1946	CARDINAL
ajfa-14805	32	1	11	CARDINAL
ajfa-14805	32	2	1	CARDINAL
ajfa-14805	32	3	293	CARDINAL
ajfa-14805	32	4	the european monetary union	ORG
ajfa-14805	32	5	15%	PERCENT
ajfa-14805	33	1	bates et al	PERSON
ajfa-14805	34	1	2009	DATE
ajfa-14805	34	2	129%	PERCENT
ajfa-14805	34	3	1998 to 2004	DATE
ajfa-14805	37	1	one	CARDINAL
ajfa-14805	37	2	supbramanian	NORP
ajfa-14805	37	3	2011	DATE
ajfa-14805	38	1	francis et al	PERSON
ajfa-14805	38	2	2004, 2005	DATE
ajfa-14805	38	3	ozkan &	ORG
ajfa-14805	38	4	2004	DATE
ajfa-14805	45	1	first	ORDINAL
ajfa-14805	45	2	ferreira & vilela	ORG
ajfa-14805	45	3	2004	DATE
ajfa-14805	46	1	three	CARDINAL
ajfa-14805	46	2	1	CARDINAL
ajfa-14805	46	3	2	CARDINAL
ajfa-14805	46	4	3	CARDINAL
ajfa-14805	48	1	jiang & lie	ORG
ajfa-14805	48	2	2016	DATE
ajfa-14805	51	1	opler et al	PERSON
ajfa-14805	52	1	1999	DATE
ajfa-14805	55	1	jensen	PERSON
ajfa-14805	55	2	1986	DATE
ajfa-14805	56	1	richardson	GPE
ajfa-14805	56	2	2006	DATE
ajfa-14805	56	3	two	CARDINAL
ajfa-14805	57	1	first	ORDINAL
ajfa-14805	58	1	second	ORDINAL
ajfa-14805	60	1	jensen	PERSON
ajfa-14805	60	2	1986	DATE
ajfa-14805	62	1	harford et al	GPE
ajfa-14805	63	1	2008	DATE
ajfa-14805	63	2	asian	NORP
ajfa-14805	63	3	finance & accounting	ORG
ajfa-14805	63	4	1946	CARDINAL
ajfa-14805	63	5	11	CARDINAL
ajfa-14805	63	6	1	CARDINAL
ajfa-14805	63	7	294	CARDINAL
ajfa-14805	64	1	lee & lee	ORG
ajfa-14805	64	2	2009	DATE
ajfa-14805	67	1	jani et al	PERSON
ajfa-14805	68	1	2004	DATE
ajfa-14805	68	2	american	NORP
ajfa-14805	68	3	2005-2009	DATE
ajfa-14805	71	1	gul & tsui	ORG
ajfa-14805	71	2	2012	DATE
ajfa-14805	71	3	american	NORP
ajfa-14805	71	4	2006-2010	DATE
ajfa-14805	72	1	3%	PERCENT
ajfa-14805	73	1	locorotondo et al	PERSON
ajfa-14805	74	1	2014	DATE
ajfa-14805	74	2	belgian	NORP
ajfa-14805	74	3	belgian	NORP
ajfa-14805	74	4	2010-2012	DATE
ajfa-14805	76	1	jiang &	ORG
ajfa-14805	76	2	2016	CARDINAL
ajfa-14805	76	3	chinese	NORP
ajfa-14805	76	4	2008-2014	DATE
ajfa-14805	78	1	31%	PERCENT
ajfa-14805	78	2	each year	DATE
ajfa-14805	83	1	2.1	CARDINAL
ajfa-14805	84	1	first	ORDINAL
ajfa-14805	85	1	second	ORDINAL
ajfa-14805	86	1	first	ORDINAL
ajfa-14805	87	1	second	ORDINAL
ajfa-14805	88	1	third	ORDINAL
ajfa-14805	89	1	asian journal of finance & accounting	ORG
ajfa-14805	89	2	1946	CARDINAL
ajfa-14805	89	3	11	CARDINAL
ajfa-14805	89	4	1	CARDINAL
ajfa-14805	89	5	295	CARDINAL
ajfa-14805	89	6	fourth	ORDINAL
ajfa-14805	90	1	fifth	ORDINAL
ajfa-14805	91	1	sixth	ORDINAL
ajfa-14805	92	1	seventh	ORDINAL
ajfa-14805	93	1	eighth	ORDINAL
ajfa-14805	94	1	3	CARDINAL
ajfa-14805	94	2	3.1	CARDINAL
ajfa-14805	95	1	the tehran stock exchange	ORG
ajfa-14805	95	2	20112016	DATE
ajfa-14805	96	1	1	CARDINAL
ajfa-14805	96	2	2011	DATE
ajfa-14805	96	3	the end of 2016	DATE
ajfa-14805	96	4	2	CARDINAL
ajfa-14805	96	5	3	CARDINAL
ajfa-14805	96	6	the end of fiscal year	DATE
ajfa-14805	96	7	fiscal year	DATE
ajfa-14805	97	1	140	CARDINAL
ajfa-14805	97	2	the period of	DATE
ajfa-14805	97	3	2011-2016	DATE
ajfa-14805	98	1	840	CARDINAL
ajfa-14805	100	1	iran	GPE
ajfa-14805	102	1	3.2	CARDINAL
ajfa-14805	103	1	jiang &	ORG
ajfa-14805	103	2	2016	DATE
ajfa-14805	104	1	first	ORDINAL
ajfa-14805	104	2	second	ORDINAL
ajfa-14805	105	1	1	CARDINAL
ajfa-14805	105	2	2	CARDINAL
ajfa-14805	105	3	first	ORDINAL
ajfa-14805	105	4	second	ORDINAL
ajfa-14805	107	1	asian	NORP
ajfa-14805	107	2	finance & accounting	ORG
ajfa-14805	107	3	1946	CARDINAL
ajfa-14805	107	4	11	CARDINAL
ajfa-14805	107	5	1	CARDINAL
ajfa-14805	107	6	296	CARDINAL
ajfa-14805	108	1	2	CARDINAL
ajfa-14805	108	2	2004	DATE
ajfa-14805	108	3	cashit-cashit-1= λ(cashit *-cashit-1)+εit model (3) cashit	ORG
ajfa-14805	108	4	year	DATE
ajfa-14805	108	5	past five years	DATE
ajfa-14805	108	6	year	DATE
ajfa-14805	109	1	year	DATE
ajfa-14805	110	1	highcashit	ORG
ajfa-14805	111	1	1	CARDINAL
ajfa-14805	111	2	zero	CARDINAL
ajfa-14805	113	1	four	CARDINAL
ajfa-14805	114	1	1	CARDINAL
ajfa-14805	115	1	1	CARDINAL
ajfa-14805	115	2	zero	CARDINAL
ajfa-14805	116	1	2	CARDINAL
ajfa-14805	116	2	1	CARDINAL
ajfa-14805	116	3	year	DATE
ajfa-14805	116	4	3	CARDINAL
ajfa-14805	116	5	year t	DATE
ajfa-14805	116	6	1	CARDINAL
ajfa-14805	116	7	zero	CARDINAL
ajfa-14805	117	1	4	CARDINAL
ajfa-14805	117	2	4	CARDINAL
ajfa-14805	118	1	4	CARDINAL
ajfa-14805	119	1	4	CARDINAL
ajfa-14805	119	2	year t	DATE
ajfa-14805	119	3	year	DATE
ajfa-14805	119	4	qit-1	ORG
ajfa-14805	119	5	year	DATE
ajfa-14805	119	6	year	DATE
ajfa-14805	119	7	t. asian journal of finance & accounting	ORG
ajfa-14805	119	8	1946	CARDINAL
ajfa-14805	119	9	11	CARDINAL
ajfa-14805	119	10	1	CARDINAL
ajfa-14805	119	11	297	CARDINAL
ajfa-14805	121	1	two	CARDINAL
ajfa-14805	123	1	the second quarter	DATE
ajfa-14805	124	1	one	CARDINAL
ajfa-14805	125	1	one or zero	CARDINAL
ajfa-14805	126	1	zero	CARDINAL
ajfa-14805	128	1	one	CARDINAL
ajfa-14805	128	2	1	CARDINAL
ajfa-14805	128	3	zero	CARDINAL
ajfa-14805	129	1	1	CARDINAL
ajfa-14805	130	1	year	DATE
ajfa-14805	130	2	2	CARDINAL
ajfa-14805	131	1	year	DATE
ajfa-14805	131	2	3	CARDINAL
ajfa-14805	131	3	the past five years	DATE
ajfa-14805	131	4	year	DATE
ajfa-14805	131	5	4	CARDINAL
ajfa-14805	131	6	year	DATE
ajfa-14805	131	7	5	CARDINAL
ajfa-14805	131	8	year	DATE
ajfa-14805	132	1	6	CARDINAL
ajfa-14805	132	2	ageit	GPE
ajfa-14805	133	1	4	CARDINAL
ajfa-14805	133	2	1	CARDINAL
ajfa-14805	136	1	0.053	CARDINAL
ajfa-14805	136	2	0.032	CARDINAL
ajfa-14805	136	3	0.0006	CARDINAL
ajfa-14805	136	4	0.515	CARDINAL
ajfa-14805	137	1	about 5%	PERCENT
ajfa-14805	138	1	the previous year	DATE
ajfa-14805	138	2	about 0.054	CARDINAL
ajfa-14805	138	3	the previous year	DATE
ajfa-14805	139	1	the previous year	DATE
ajfa-14805	139	2	about 0.067	CARDINAL
ajfa-14805	139	3	about 0.002	CARDINAL
ajfa-14805	139	4	the current year	DATE
ajfa-14805	139	5	0.065	CARDINAL
ajfa-14805	140	1	asian	NORP
ajfa-14805	140	2	finance & accounting	ORG
ajfa-14805	140	3	1946	CARDINAL
ajfa-14805	140	4	11	CARDINAL
ajfa-14805	140	5	1	CARDINAL
ajfa-14805	140	6	298	CARDINAL
ajfa-14805	141	1	0.056	CARDINAL
ajfa-14805	141	2	0.041	CARDINAL
ajfa-14805	141	3	0.002	CARDINAL
ajfa-14805	141	4	0.427	CARDINAL
ajfa-14805	142	1	the current year	DATE
ajfa-14805	142	2	0.053	CARDINAL
ajfa-14805	142	3	0.056	CARDINAL
ajfa-14805	143	1	0.078	CARDINAL
ajfa-14805	143	2	0	CARDINAL
ajfa-14805	143	3	1	CARDINAL
ajfa-14805	144	1	about 8%	PERCENT
ajfa-14805	145	1	2.450	CARDINAL
ajfa-14805	145	2	3.340	CARDINAL
ajfa-14805	146	1	2.450	CARDINAL
ajfa-14805	147	1	3.340	CARDINAL
ajfa-14805	148	1	0.963	CARDINAL
ajfa-14805	148	2	1	CARDINAL
ajfa-14805	149	1	96%	PERCENT
ajfa-14805	151	1	0.500	CARDINAL
ajfa-14805	151	2	0.500	CARDINAL
ajfa-14805	152	1	over half	CARDINAL
ajfa-14805	153	1	asian journal of finance & accounting	ORG
ajfa-14805	153	2	1946	CARDINAL
ajfa-14805	153	3	11	CARDINAL
ajfa-14805	153	4	1	CARDINAL
ajfa-14805	153	5	299	CARDINAL
ajfa-14805	153	6	1	CARDINAL
ajfa-14805	154	1	0.515 0.0006 0.065	QUANTITY
ajfa-14805	154	2	0.515 0.0006 0.067	QUANTITY
ajfa-14805	154	3	0.054	CARDINAL
ajfa-14805	154	4	previous year	DATE
ajfa-14805	154	5	0.427 0.002 0.052	MONEY
ajfa-14805	154	6	0.180	CARDINAL
ajfa-14805	154	7	0.047 0.004 0.001	CARDINAL
ajfa-14805	154	8	1	CARDINAL
ajfa-14805	154	9	1	CARDINAL
ajfa-14805	154	10	0.269	CARDINAL
ajfa-14805	154	11	0.078	CARDINAL
ajfa-14805	154	12	11.288	CARDINAL
ajfa-14805	154	13	3.340	CARDINAL
ajfa-14805	154	14	2.450	CARDINAL
ajfa-14805	154	15	1	CARDINAL
ajfa-14805	154	16	0.186 1 0.963	QUANTITY
ajfa-14805	154	17	1	CARDINAL
ajfa-14805	154	18	0.500 0.500	CARDINAL
ajfa-14805	154	19	19.106 10.504 1.351	CARDINAL
ajfa-14805	154	20	2.721	CARDINAL
ajfa-14805	154	21	0.868	MONEY
ajfa-14805	154	22	1.288	CARDINAL
ajfa-14805	154	23	0.513	CARDINAL
ajfa-14805	154	24	0.124	CARDINAL
ajfa-14805	154	25	0.110	MONEY
ajfa-14805	154	26	0.358 0.016	CARDINAL
ajfa-14805	154	27	0.079 0.095	CARDINAL
ajfa-14805	154	28	0.436	CARDINAL
ajfa-14805	154	29	0.203 0.095 0.077	QUANTITY
ajfa-14805	154	30	1.102 0.204	MONEY
ajfa-14805	154	31	0.662 0.667	CARDINAL
ajfa-14805	154	32	65 11	DATE
ajfa-14805	154	33	ageit	GPE
ajfa-14805	156	1	first	ORDINAL
ajfa-14805	156	2	zero	CARDINAL
ajfa-14805	157	1	kolmogorov	ORG
ajfa-14805	159	1	watson-durbin	PERSON
ajfa-14805	161	1	2	CARDINAL
ajfa-14805	162	1	zero	CARDINAL
ajfa-14805	162	2	asian	NORP
ajfa-14805	162	3	finance & accounting	ORG
ajfa-14805	162	4	1946	CARDINAL
ajfa-14805	162	5	11	CARDINAL
ajfa-14805	162	6	1	CARDINAL
ajfa-14805	162	7	300	CARDINAL
ajfa-14805	162	8	4	CARDINAL
ajfa-14805	163	1	watson-durbin	ORG
ajfa-14805	163	2	between 1.5 and 2.5	CARDINAL
ajfa-14805	168	1	zero	CARDINAL
ajfa-14805	169	1	2	CARDINAL
ajfa-14805	169	2	hausman & f	ORG
ajfa-14805	169	3	significa nce	PERSON
ajfa-14805	170	1	26.307	MONEY
ajfa-14805	170	2	1	CARDINAL
ajfa-14805	170	3	methodfixed	PERSON
ajfa-14805	170	4	22.424	MONEY
ajfa-14805	170	5	1.737	CARDINAL
ajfa-14805	170	6	2	CARDINAL
ajfa-14805	172	1	2	CARDINAL
ajfa-14805	173	1	higher than 5%	PERCENT
ajfa-14805	173	2	less than 5%	PERCENT
ajfa-14805	174	1	two	CARDINAL
ajfa-14805	176	1	5%	PERCENT
ajfa-14805	176	2	more than 5%	PERCENT
ajfa-14805	177	1	5%	PERCENT
ajfa-14805	177	2	1	CARDINAL
ajfa-14805	177	3	2	CARDINAL
ajfa-14805	178	1	asian	NORP
ajfa-14805	178	2	finance & accounting	ORG
ajfa-14805	178	3	1946	CARDINAL
ajfa-14805	178	4	11	CARDINAL
ajfa-14805	178	5	1	CARDINAL
ajfa-14805	178	6	301	CARDINAL
ajfa-14805	178	7	3	CARDINAL
ajfa-14805	178	8	the first to fourth	DATE
ajfa-14805	179	1	7.999	MONEY
ajfa-14805	179	2	0.001 0.008	CARDINAL
ajfa-14805	179	3	1.004	CARDINAL
ajfa-14805	179	4	1-itcash-	QUANTITY
ajfa-14805	179	5	1.266	CARDINAL
ajfa-14805	179	6	0.109	CARDINAL
ajfa-14805	179	7	1.797	CARDINAL
ajfa-14805	179	8	3.029	CARDINAL
ajfa-14805	179	9	1.344 0.001 3.309	MONEY
ajfa-14805	179	10	1.070 0.000	MONEY
ajfa-14805	179	11	0.001	CARDINAL
ajfa-14805	179	12	5.387	CARDINAL
ajfa-14805	179	13	1.052	CARDINAL
ajfa-14805	179	14	0.099	CARDINAL
ajfa-14805	179	15	3.092	CARDINAL
ajfa-14805	179	16	0.533	MONEY
ajfa-14805	179	17	0.106	CARDINAL
ajfa-14805	181	1	1.229	CARDINAL
ajfa-14805	181	2	9.969 0.615 0.502 0.002	MONEY
ajfa-14805	182	1	30.250	CARDINAL
ajfa-14805	182	2	0.277	CARDINAL
ajfa-14805	182	3	0.000	CARDINAL
ajfa-14805	182	4	2.093	CARDINAL
ajfa-14805	182	5	durbin-watson statistics asian journal of finance & accounting	ORG
ajfa-14805	182	6	1946	CARDINAL
ajfa-14805	182	7	11	CARDINAL
ajfa-14805	182	8	1	CARDINAL
ajfa-14805	182	9	302	CARDINAL
ajfa-14805	182	10	4	CARDINAL
ajfa-14805	182	11	fifth	ORDINAL
ajfa-14805	183	1	1.004 0.052	CARDINAL
ajfa-14805	183	2	0.0001	CARDINAL
ajfa-14805	183	3	1-itcash-	QUANTITY
ajfa-14805	183	4	1.474	CARDINAL
ajfa-14805	183	5	it×	NORP
ajfa-14805	183	6	1.686 0.622	CARDINAL
ajfa-14805	183	7	0.018	CARDINAL
ajfa-14805	183	8	3.544	CARDINAL
ajfa-14805	183	9	7.960	CARDINAL
ajfa-14805	183	10	1.328	CARDINAL
ajfa-14805	183	11	1.137 0.000	QUANTITY
ajfa-14805	183	12	0.002 -0.023	PERCENT
ajfa-14805	183	13	it×	ORG
ajfa-14805	183	14	4.437 0.041 2.040	MONEY
ajfa-14805	183	15	it×	NORP
ajfa-14805	183	16	1.051 0.760	CARDINAL
ajfa-14805	183	17	2.592	CARDINAL
ajfa-14805	183	18	60305	DATE
ajfa-14805	183	19	3.999	MONEY
ajfa-14805	183	20	it× levit	ORG
ajfa-14805	183	21	8.085	CARDINAL
ajfa-14805	183	22	1.610 0.001 0.003	MONEY
ajfa-14805	183	23	it×	NORP
ajfa-14805	183	24	29.517	CARDINAL
ajfa-14805	183	25	0.240	CARDINAL
ajfa-14805	183	26	2.099	CARDINAL
ajfa-14805	183	27	durbin-watson statistics 4.1	ORG
ajfa-14805	184	1	first	ORDINAL
ajfa-14805	185	1	four	CARDINAL
ajfa-14805	186	1	first	ORDINAL
ajfa-14805	186	2	four	CARDINAL
ajfa-14805	187	1	asian journal of finance & accounting	ORG
ajfa-14805	187	2	1946	CARDINAL
ajfa-14805	187	3	11	CARDINAL
ajfa-14805	187	4	1	CARDINAL
ajfa-14805	187	5	303	CARDINAL
ajfa-14805	187	6	first	ORDINAL
ajfa-14805	187	7	3	CARDINAL
ajfa-14805	188	1	0.676	CARDINAL
ajfa-14805	190	1	first	ORDINAL
ajfa-14805	191	1	first	ORDINAL
ajfa-14805	191	2	jiang &	ORG
ajfa-14805	191	3	2016	CARDINAL
ajfa-14805	193	1	second	ORDINAL
ajfa-14805	193	2	0.023	CARDINAL
ajfa-14805	193	3	2.629	CARDINAL
ajfa-14805	193	4	0.008	CARDINAL
ajfa-14805	193	5	3	CARDINAL
ajfa-14805	194	1	1%	PERCENT
ajfa-14805	194	2	99%	PERCENT
ajfa-14805	196	1	second	ORDINAL
ajfa-14805	197	1	jiang &	ORG
ajfa-14805	197	2	2016	CARDINAL
ajfa-14805	199	1	third	ORDINAL
ajfa-14805	199	2	0.065	CARDINAL
ajfa-14805	199	3	0.483	CARDINAL
ajfa-14805	200	1	0.629	CARDINAL
ajfa-14805	203	1	annually	DATE
ajfa-14805	204	1	third	ORDINAL
ajfa-14805	205	1	fourth	ORDINAL
ajfa-14805	205	2	0.830	CARDINAL
ajfa-14805	205	3	3.309	CARDINAL
ajfa-14805	205	4	0.001	CARDINAL
ajfa-14805	205	5	3	CARDINAL
ajfa-14805	209	1	first	ORDINAL
ajfa-14805	209	2	fourth	ORDINAL
ajfa-14805	210	1	first	ORDINAL
ajfa-14805	212	1	4.2	CARDINAL
ajfa-14805	213	1	second	ORDINAL
ajfa-14805	213	2	second	ORDINAL
ajfa-14805	213	3	four	CARDINAL
ajfa-14805	213	4	fifth	ORDINAL
ajfa-14805	214	1	four	CARDINAL
ajfa-14805	214	2	asian	NORP
ajfa-14805	214	3	finance & accounting	ORG
ajfa-14805	214	4	1946	CARDINAL
ajfa-14805	214	5	11	CARDINAL
ajfa-14805	214	6	1	CARDINAL
ajfa-14805	214	7	304	CARDINAL
ajfa-14805	215	1	fifth	ORDINAL
ajfa-14805	215	2	0.067	CARDINAL
ajfa-14805	215	3	0.455	CARDINAL
ajfa-14805	215	4	4	CARDINAL
ajfa-14805	216	1	0.649	CARDINAL
ajfa-14805	218	1	fifth	ORDINAL
ajfa-14805	219	1	the tehran stock exchange	ORG
ajfa-14805	220	1	fifth	ORDINAL
ajfa-14805	220	2	jiang &	ORG
ajfa-14805	220	3	2016	CARDINAL
ajfa-14805	221	1	sixth	ORDINAL
ajfa-14805	221	2	0.492	CARDINAL
ajfa-14805	221	3	0.622	CARDINAL
ajfa-14805	224	1	jiang &	ORG
ajfa-14805	224	2	2016	CARDINAL
ajfa-14805	225	1	seventh	ORDINAL
ajfa-14805	225	2	0.484	CARDINAL
ajfa-14805	225	3	0.960	CARDINAL
ajfa-14805	225	4	4	CARDINAL
ajfa-14805	228	1	this annually	DATE
ajfa-14805	229	1	seventh	ORDINAL
ajfa-14805	230	1	eighth	ORDINAL
ajfa-14805	230	2	0.449	CARDINAL
ajfa-14805	230	3	5.880	CARDINAL
ajfa-14805	231	1	99%	PERCENT
ajfa-14805	234	1	eighth	ORDINAL
ajfa-14805	234	2	jiang &	ORG
ajfa-14805	234	3	2016	CARDINAL
ajfa-14805	235	1	second	ORDINAL
ajfa-14805	236	1	the asian journal of finance & accounting	ORG
ajfa-14805	236	2	1946	CARDINAL
ajfa-14805	237	1	11	CARDINAL
ajfa-14805	237	2	1	CARDINAL
ajfa-14805	237	3	305	CARDINAL
ajfa-14805	238	1	5	CARDINAL
ajfa-14805	238	2	140	CARDINAL
ajfa-14805	238	3	the tehran stock exchange	ORG
ajfa-14805	238	4	2011	DATE
ajfa-14805	238	5	2016	DATE
ajfa-14805	239	1	four	CARDINAL
ajfa-14805	246	1	al-dhamari	PERSON
ajfa-14805	246	2	r. a.	PERSON
ajfa-14805	246	3	ismail	PERSON
ajfa-14805	246	4	k. n. i. k.	PERSON
ajfa-14805	246	5	2014	DATE
ajfa-14805	248	1	international journal of accounting	ORG
ajfa-14805	248	2	22(2	CARDINAL
ajfa-14805	248	3	118	CARDINAL
ajfa-14805	249	1	t. w.	PERSON
ajfa-14805	249	2	kahle	PERSON
ajfa-14805	249	3	k. m.	PERSON
ajfa-14805	249	4	r.	NORP
ajfa-14805	249	5	2009	DATE
ajfa-14805	250	1	u.s.	GPE
ajfa-14805	251	1	j. financ	PERSON
ajfa-14805	251	2	64	DATE
ajfa-14805	251	3	1985-2021	DATE
ajfa-14805	252	1	a. & smith	ORG
ajfa-14805	252	2	j. (	PERSON
ajfa-14805	252	3	2007	DATE
ajfa-14805	254	1	journal of financial economics	ORG
ajfa-14805	254	2	599-634	CARDINAL
ajfa-14805	255	1	r.	NORP
ajfa-14805	255	2	olsson	PERSON
ajfa-14805	255	3	2004	DATE
ajfa-14805	257	1	79	DATE
ajfa-14805	257	2	967	CARDINAL
ajfa-14805	258	1	https://doi.org/10.2308/accr.2004.79.4.967 francis	PERSON
ajfa-14805	258	2	j., olsson	PERSON
ajfa-14805	258	3	2005	DATE
ajfa-14805	260	1	1(4	CARDINAL
ajfa-14805	260	2	259	CARDINAL
ajfa-14805	261	1	ferreira	PERSON
ajfa-14805	261	2	m., & vilela	ORG
ajfa-14805	261	3	a.	PERSON
ajfa-14805	261	4	2004	DATE
ajfa-14805	263	1	emu countries	ORG
ajfa-14805	264	1	european financial management	ORG
ajfa-14805	264	2	10(2	DATE
ajfa-14805	264	3	295	CARDINAL
ajfa-14805	265	1	gul	PERSON
ajfa-14805	265	2	j. s. l.	PERSON
ajfa-14805	265	3	2012	DATE
ajfa-14805	267	1	20(2	CARDINAL
ajfa-14805	267	2	71	CARDINAL
ajfa-14805	268	1	https://doi.org/10.2308/aud.2001.20.2.71 asian journal of finance & accounting	ORG
ajfa-14805	268	2	1946	CARDINAL
ajfa-14805	268	3	11	CARDINAL
ajfa-14805	268	4	1	CARDINAL
ajfa-14805	268	5	306	CARDINAL
ajfa-14805	268	6	hasan	PERSON
ajfa-14805	268	7	2017	CARDINAL
ajfa-14805	270	1	economics & finance	ORG
ajfa-14805	270	2	52	CARDINAL
ajfa-14805	270	3	1-20	CARDINAL
ajfa-14805	271	1	harford	GPE
ajfa-14805	271	2	j., mansi s. a.	ORG
ajfa-14805	271	3	maxwell	ORG
ajfa-14805	271	4	w. f. (	PERSON
ajfa-14805	271	5	2008	DATE
ajfa-14805	272	1	us	GPE
ajfa-14805	273	1	journal of financial economics	ORG
ajfa-14805	273	2	87(3	PERSON
ajfa-14805	273	3	535	CARDINAL
ajfa-14805	274	1	jiang	GPE
ajfa-14805	274	2	z., &	ORG
ajfa-14805	274	3	2016	CARDINAL
ajfa-14805	276	1	36	CARDINAL
ajfa-14805	276	2	190	CARDINAL
ajfa-14805	277	1	jani e.	PERSON
ajfa-14805	277	2	hoesli m.	PERSON
ajfa-14805	277	3	2004	DATE
ajfa-14805	279	1	https://doi.org/10.2139/ssrn.563863 jensen	PERSON
ajfa-14805	279	2	m. c.	PERSON
ajfa-14805	279	3	1986	DATE
ajfa-14805	281	1	the american economic review	ORG
ajfa-14805	281	2	76(2	CARDINAL
ajfa-14805	281	3	323	CARDINAL
ajfa-14805	282	1	kim	PERSON
ajfa-14805	282	2	c. s.	PERSON
ajfa-14805	282	3	d. c.	PERSON
ajfa-14805	282	4	a. e.	PERSON
ajfa-14805	282	5	1998	DATE
ajfa-14805	284	1	33	DATE
ajfa-14805	284	2	335	CARDINAL
ajfa-14805	286	1	lee	PERSON
ajfa-14805	286	2	k. w.	PERSON
ajfa-14805	286	3	& lee	PERSON
ajfa-14805	286	4	c. f.	PERSON
ajfa-14805	286	5	2009	DATE
ajfa-14805	288	1	pacific basin financial markets	ORG
ajfa-14805	288	2	475-508	CARDINAL
ajfa-14805	289	1	r., & williamson	ORG
ajfa-14805	289	2	1999	DATE
ajfa-14805	291	1	journal of financial economics	ORG
ajfa-14805	291	2	3	CARDINAL
ajfa-14805	292	1	https://doi.org/10.1016/s0304-405x(99)00003-3 ozkan	PERSON
ajfa-14805	292	2	a., & ozkan	ORG
ajfa-14805	292	3	2004	DATE
ajfa-14805	294	1	28	CARDINAL
ajfa-14805	294	2	2103	CARDINAL
ajfa-14805	295	1	richardson	GPE
ajfa-14805	295	2	2006	DATE
ajfa-14805	297	1	11(2	CARDINAL
ajfa-14805	297	2	159	CARDINAL
ajfa-14805	298	1	https://doi.org/10.1007/s11142-006-9012-1 locorotondo	PERSON
ajfa-14805	298	2	r.	NORP
ajfa-14805	298	3	n., & hulle	ORG
ajfa-14805	299	1	c. v.	PERSON
ajfa-14805	299	2	2014	DATE
ajfa-14805	301	1	journal of business research	ORG
ajfa-14805	301	2	67	CARDINAL
ajfa-14805	301	3	316	CARDINAL
ajfa-14805	302	1	subramaniam	PERSON
ajfa-14805	302	2	t. t.	PERSON
ajfa-14805	302	3	yue, h., & zhou	ORG
ajfa-14805	302	4	x.	GPE
ajfa-14805	302	5	2011	DATE
ajfa-14805	304	1	17	CARDINAL
ajfa-14805	304	2	759	CARDINAL
ajfa-14805	305	1	titman s.	PERSON
ajfa-14805	305	2	wessels r.	PERSON
ajfa-14805	305	3	1988	DATE
ajfa-14805	307	1	1-19	DATE