id	sid	eid	entity	type
ajfa-14839	1	1	microsoft	ORG
ajfa-14839	1	2	14630-52976	DATE
ajfa-14839	1	3	1-sm-writer2	QUANTITY
ajfa-14839	1	4	asian	NORP
ajfa-14839	1	5	finance & accounting	ORG
ajfa-14839	1	6	1946	CARDINAL
ajfa-14839	1	7	11	CARDINAL
ajfa-14839	1	8	1	CARDINAL
ajfa-14839	1	9	220	CARDINAL
ajfa-14839	1	10	indian	NORP
ajfa-14839	2	1	cnx	ORG
ajfa-14839	2	2	100	CARDINAL
ajfa-14839	2	3	amit mittal	PERSON
ajfa-14839	2	4	indian institute of management	ORG
ajfa-14839	2	5	lucknow	GPE
ajfa-14839	2	6	india	GPE
ajfa-14839	2	7	kumar garg indian institute of management	PERSON
ajfa-14839	2	8	lucknow india	ORG
ajfa-14839	2	9	april 8, 2019	DATE
ajfa-14839	2	10	may 30, 2019	DATE
ajfa-14839	2	11	june 1, 2019	DATE
ajfa-14839	2	12	indian	NORP
ajfa-14839	2	13	100	CARDINAL
ajfa-14839	2	14	fy2007	DATE
ajfa-14839	2	15	fy2012	ORG
ajfa-14839	2	16	years	DATE
ajfa-14839	5	1	ppe	ORG
ajfa-14839	6	1	100	CARDINAL
ajfa-14839	6	2	a crisis year	DATE
ajfa-14839	7	1	indian	NORP
ajfa-14839	7	2	2%	PERCENT
ajfa-14839	7	3	more than 30%	PERCENT
ajfa-14839	7	4	growth years	DATE
ajfa-14839	8	1	the post crisis year	DATE
ajfa-14839	9	1	pre-crisis years	DATE
ajfa-14839	10	1	asian journal of finance & accounting	ORG
ajfa-14839	10	2	1946	CARDINAL
ajfa-14839	10	3	11	CARDINAL
ajfa-14839	10	4	1	CARDINAL
ajfa-14839	10	5	221	CARDINAL
ajfa-14839	14	1	gfc	ORG
ajfa-14839	14	2	india	GPE
ajfa-14839	14	3	100	CARDINAL
ajfa-14839	14	4	jel	ORG
ajfa-14839	14	5	asian	NORP
ajfa-14839	14	6	finance & accounting	ORG
ajfa-14839	14	7	1946	CARDINAL
ajfa-14839	14	8	11	CARDINAL
ajfa-14839	14	9	1	CARDINAL
ajfa-14839	14	10	222 1	CARDINAL
ajfa-14839	15	1	india	GPE
ajfa-14839	15	2	2018	DATE
ajfa-14839	16	1	100	CARDINAL
ajfa-14839	16	2	100	CARDINAL
ajfa-14839	16	3	india	GPE
ajfa-14839	16	4	sweeney (1995)	ORG
ajfa-14839	18	1	two	CARDINAL
ajfa-14839	18	2	2007	DATE
ajfa-14839	18	3	2012	DATE
ajfa-14839	22	1	sebi(india	ORG
ajfa-14839	22	2	ge	ORG
ajfa-14839	22	3	2010	DATE
ajfa-14839	24	1	one	CARDINAL
ajfa-14839	25	1	li	PERSON
ajfa-14839	25	2	hwang	PERSON
ajfa-14839	25	3	2019	DATE
ajfa-14839	25	4	dayanandan	ORG
ajfa-14839	25	5	sra, 2018	ORG
ajfa-14839	26	1	1991	DATE
ajfa-14839	28	1	100	CARDINAL
ajfa-14839	28	2	indian	NORP
ajfa-14839	28	3	100	CARDINAL
ajfa-14839	29	1	march 2018	DATE
ajfa-14839	29	2	nearly four fifths	CARDINAL
ajfa-14839	29	3	indian	NORP
ajfa-14839	33	1	jensen	PERSON
ajfa-14839	33	2	1976	DATE
ajfa-14839	34	1	100	CARDINAL
ajfa-14839	34	2	india	GPE
ajfa-14839	34	3	asian	NORP
ajfa-14839	34	4	finance & accounting	ORG
ajfa-14839	34	5	1946	CARDINAL
ajfa-14839	35	1	11	CARDINAL
ajfa-14839	35	2	1	CARDINAL
ajfa-14839	35	3	223	CARDINAL
ajfa-14839	35	4	india	GPE
ajfa-14839	38	1	goel	PERSON
ajfa-14839	38	2	2018	DATE
ajfa-14839	38	3	ming	PERSON
ajfa-14839	38	4	2003	DATE
ajfa-14839	38	5	safdar	PERSON
ajfa-14839	38	6	yan	PERSON
ajfa-14839	38	7	2016	DATE
ajfa-14839	38	8	2016	CARDINAL
ajfa-14839	39	1	1.1	CARDINAL
ajfa-14839	40	1	100	CARDINAL
ajfa-14839	41	1	indian	NORP
ajfa-14839	41	2	50	CARDINAL
ajfa-14839	41	3	50	CARDINAL
ajfa-14839	42	1	indian	NORP
ajfa-14839	43	1	ho	PERSON
ajfa-14839	43	2	huang	PERSON
ajfa-14839	43	3	2016	DATE
ajfa-14839	44	1	othman	PERSON
ajfa-14839	44	2	2014	DATE
ajfa-14839	44	3	2018	DATE
ajfa-14839	45	1	1.2	CARDINAL
ajfa-14839	45	2	2007	DATE
ajfa-14839	46	1	years of 2007	DATE
ajfa-14839	46	2	2012	DATE
ajfa-14839	46	3	indian	NORP
ajfa-14839	47	1	quarterly	DATE
ajfa-14839	47	2	annual	DATE
ajfa-14839	48	1	al	ORG
ajfa-14839	49	1	2018	DATE
ajfa-14839	49	2	2015	CARDINAL
ajfa-14839	50	1	asian journal of finance & accounting	ORG
ajfa-14839	50	2	1946	CARDINAL
ajfa-14839	50	3	11	CARDINAL
ajfa-14839	50	4	1	CARDINAL
ajfa-14839	50	5	224	CARDINAL
ajfa-14839	50	6	the year	DATE
ajfa-14839	51	1	indian	NORP
ajfa-14839	51	2	april – march fiscal year	DATE
ajfa-14839	52	1	the years	DATE
ajfa-14839	53	1	2	CARDINAL
ajfa-14839	54	1	indian	NORP
ajfa-14839	55	1	2002-2015	DATE
ajfa-14839	56	1	correia	PERSON
ajfa-14839	56	2	mcnichols	ORG
ajfa-14839	56	3	2009	DATE
ajfa-14839	56	4	ge	ORG
ajfa-14839	56	5	2010	DATE
ajfa-14839	56	6	mcnichols	ORG
ajfa-14839	56	7	2008	DATE
ajfa-14839	57	1	2%	PERCENT
ajfa-14839	58	1	2	CARDINAL
ajfa-14839	59	1	100	CARDINAL
ajfa-14839	59	2	india	GPE
ajfa-14839	59	3	2013	DATE
ajfa-14839	61	1	the crisis years	DATE
ajfa-14839	62	1	ppe	ORG
ajfa-14839	62	2	second	ORDINAL
ajfa-14839	64	1	india	GPE
ajfa-14839	64	2	2018	DATE
ajfa-14839	65	1	100	CARDINAL
ajfa-14839	65	2	india	GPE
ajfa-14839	67	1	jooste	PERSON
ajfa-14839	67	2	2013	DATE
ajfa-14839	67	3	li	PERSON
ajfa-14839	67	4	2014	DATE
ajfa-14839	68	1	asian journal of finance & accounting	ORG
ajfa-14839	68	2	1946	CARDINAL
ajfa-14839	68	3	11	CARDINAL
ajfa-14839	68	4	1	CARDINAL
ajfa-14839	68	5	225	CARDINAL
ajfa-14839	69	1	the designated crises years	DATE
ajfa-14839	71	1	2	CARDINAL
ajfa-14839	72	1	nanda	ORG
ajfa-14839	72	2	wysocki	PERSON
ajfa-14839	72	3	2003	DATE
ajfa-14839	74	1	li	PERSON
ajfa-14839	74	2	2019	DATE
ajfa-14839	74	3	attia	ORDINAL
ajfa-14839	74	4	lassoued	ORG
ajfa-14839	74	5	2016	CARDINAL
ajfa-14839	74	6	ahmed	PERSON
ajfa-14839	74	7	2015	DATE
ajfa-14839	74	8	safdar	PERSON
ajfa-14839	74	9	yan	PERSON
ajfa-14839	74	10	2016	DATE
ajfa-14839	74	11	sra (	ORG
ajfa-14839	74	12	2018	DATE
ajfa-14839	75	1	asia	LOC
ajfa-14839	76	1	laporta et al	PERSON
ajfa-14839	76	2	2002	DATE
ajfa-14839	77	1	sec	ORG
ajfa-14839	77	2	sebi	GPE
ajfa-14839	77	3	india	GPE
ajfa-14839	78	1	ge	ORG
ajfa-14839	78	2	2010	DATE
ajfa-14839	81	1	india	GPE
ajfa-14839	81	2	2009	DATE
ajfa-14839	82	1	dechow et al	PERSON
ajfa-14839	83	1	2012	DATE
ajfa-14839	83	2	1995	DATE
ajfa-14839	83	3	the very next year	DATE
ajfa-14839	84	1	2007	DATE
ajfa-14839	84	2	2012	DATE
ajfa-14839	86	1	1991	DATE
ajfa-14839	88	1	asian	NORP
ajfa-14839	88	2	finance & accounting	ORG
ajfa-14839	88	3	1946	CARDINAL
ajfa-14839	89	1	11	CARDINAL
ajfa-14839	89	2	1	CARDINAL
ajfa-14839	89	3	226	CARDINAL
ajfa-14839	90	1	section 4.3	LAW
ajfa-14839	91	1	a few years	DATE
ajfa-14839	93	1	2011	DATE
ajfa-14839	93	2	the very next year	DATE
ajfa-14839	93	3	kothari	PERSON
ajfa-14839	93	4	leone	ORG
ajfa-14839	93	5	wasley	GPE
ajfa-14839	93	6	2005	DATE
ajfa-14839	94	1	1	CARDINAL
ajfa-14839	94	2	2	CARDINAL
ajfa-14839	98	1	mcnichols	ORG
ajfa-14839	98	2	2000	DATE
ajfa-14839	100	1	ross	PERSON
ajfa-14839	100	2	jimbalvo(1994	GPE
ajfa-14839	102	1	annual year	DATE
ajfa-14839	102	2	the end of the year	DATE
ajfa-14839	104	1	kothari	PERSON
ajfa-14839	104	2	2015	CARDINAL
ajfa-14839	105	1	2015	DATE
ajfa-14839	107	1	hewitt	PERSON
ajfa-14839	107	2	2015	DATE
ajfa-14839	108	1	the basu asymmetric	ORG
ajfa-14839	108	2	kothari	PERSON
ajfa-14839	108	3	2013	DATE
ajfa-14839	108	4	asian	NORP
ajfa-14839	108	5	finance & accounting	ORG
ajfa-14839	108	6	1946	CARDINAL
ajfa-14839	108	7	11	CARDINAL
ajfa-14839	108	8	1	CARDINAL
ajfa-14839	108	9	227	CARDINAL
ajfa-14839	109	1	dechow et al	PERSON
ajfa-14839	110	1	2012	DATE
ajfa-14839	111	1	richardson et al	PERSON
ajfa-14839	112	1	2005	DATE
ajfa-14839	117	1	kothari	PERSON
ajfa-14839	117	2	2013	DATE
ajfa-14839	118	1	2011	DATE
ajfa-14839	119	1	dechow et al	PERSON
ajfa-14839	120	1	2011	DATE
ajfa-14839	120	2	sec	ORG
ajfa-14839	121	1	li	PERSON
ajfa-14839	121	2	2019	DATE
ajfa-14839	121	3	hsieh et al	PERSON
ajfa-14839	122	1	2018	DATE
ajfa-14839	122	2	2019	DATE
ajfa-14839	122	3	2018	DATE
ajfa-14839	122	4	sra (	ORG
ajfa-14839	122	5	2018	DATE
ajfa-14839	123	1	2	CARDINAL
ajfa-14839	123	2	section 4.3	LAW
ajfa-14839	125	1	indian	NORP
ajfa-14839	126	1	2000	DATE
ajfa-14839	129	1	meisel	ORG
ajfa-14839	129	2	2013	DATE
ajfa-14839	129	3	asian	NORP
ajfa-14839	129	4	finance & accounting	ORG
ajfa-14839	129	5	1946	CARDINAL
ajfa-14839	129	6	11	CARDINAL
ajfa-14839	129	7	1	CARDINAL
ajfa-14839	129	8	228	CARDINAL
ajfa-14839	130	1	ahmed	PERSON
ajfa-14839	130	2	thomas (1999	ORG
ajfa-14839	136	1	2011	DATE
ajfa-14839	136	2	2012	DATE
ajfa-14839	136	3	zero	CARDINAL
ajfa-14839	136	4	0	CARDINAL
ajfa-14839	138	1	us	GPE
ajfa-14839	138	2	2002	DATE
ajfa-14839	140	1	mncs	ORG
ajfa-14839	140	2	india	GPE
ajfa-14839	140	3	2011	DATE
ajfa-14839	143	1	barth et al	PERSON
ajfa-14839	144	1	2014	DATE
ajfa-14839	145	1	the new ifrs	ORG
ajfa-14839	145	2	2019	DATE
ajfa-14839	145	3	barth et al.	PERSON
ajfa-14839	145	4	2012	DATE
ajfa-14839	146	1	oosterbosch(2000	ORG
ajfa-14839	147	1	3	CARDINAL
ajfa-14839	147	2	indian	NORP
ajfa-14839	147	3	1	CARDINAL
ajfa-14839	149	1	asian journal of finance & accounting	ORG
ajfa-14839	149	2	1946	CARDINAL
ajfa-14839	149	3	11	CARDINAL
ajfa-14839	149	4	1	CARDINAL
ajfa-14839	149	5	229	CARDINAL
ajfa-14839	150	1	2007	DATE
ajfa-14839	150	2	2012	DATE
ajfa-14839	151	1	2019	DATE
ajfa-14839	151	2	ahmed	ORG
ajfa-14839	151	3	2015	DATE
ajfa-14839	152	1	li	PERSON
ajfa-14839	152	2	2019	DATE
ajfa-14839	153	1	2	CARDINAL
ajfa-14839	153	2	indian	NORP
ajfa-14839	154	1	indian	NORP
ajfa-14839	155	1	hsieh et al	PERSON
ajfa-14839	156	1	2018	DATE
ajfa-14839	157	1	asia	LOC
ajfa-14839	157	2	3	CARDINAL
ajfa-14839	160	1	2015	CARDINAL
ajfa-14839	160	2	2018	DATE
ajfa-14839	160	3	othman	PERSON
ajfa-14839	160	4	2014	DATE
ajfa-14839	161	1	4	CARDINAL
ajfa-14839	161	2	indian	NORP
ajfa-14839	162	1	guay	GPE
ajfa-14839	162	2	kothari	PERSON
ajfa-14839	162	3	watts	GPE
ajfa-14839	162	4	1996	DATE
ajfa-14839	165	1	hsieh et al	PERSON
ajfa-14839	165	2	2018	DATE
ajfa-14839	165	3	asian	NORP
ajfa-14839	165	4	finance & accounting	ORG
ajfa-14839	165	5	1946	CARDINAL
ajfa-14839	165	6	11	CARDINAL
ajfa-14839	165	7	1	CARDINAL
ajfa-14839	165	8	230 4	DATE
ajfa-14839	166	1	4.1	CARDINAL
ajfa-14839	166	2	100	CARDINAL
ajfa-14839	167	1	50	CARDINAL
ajfa-14839	167	2	50	CARDINAL
ajfa-14839	167	3	100	CARDINAL
ajfa-14839	168	1	12	CARDINAL
ajfa-14839	168	2	march 2015	DATE
ajfa-14839	168	3	78%	PERCENT
ajfa-14839	168	4	the national stock exchange	ORG
ajfa-14839	168	5	india	GPE
ajfa-14839	169	1	76	CARDINAL
ajfa-14839	169	2	12	CARDINAL
ajfa-14839	169	3	the beginning of year	DATE
ajfa-14839	170	1	the period 2001-2015	DATE
ajfa-14839	171	1	m&m	PERSON
ajfa-14839	172	1	as firm years	DATE
ajfa-14839	172	2	2001	DATE
ajfa-14839	172	3	2006	DATE
ajfa-14839	172	4	2011	DATE
ajfa-14839	173	1	1	CARDINAL
ajfa-14839	176	1	2003	DATE
ajfa-14839	176	2	10	CARDINAL
ajfa-14839	176	3	indian	NORP
ajfa-14839	178	1	quarterly	DATE
ajfa-14839	179	1	4.2	CARDINAL
ajfa-14839	179	2	76	CARDINAL
ajfa-14839	179	3	692	CARDINAL
ajfa-14839	179	4	years	DATE
ajfa-14839	180	1	2001	DATE
ajfa-14839	180	2	the first available year	DATE
ajfa-14839	180	3	bloomberg	ORG
ajfa-14839	180	4	the crisis year in 2001	DATE
ajfa-14839	181	1	last year’s	DATE
ajfa-14839	182	1	the previous years	DATE
ajfa-14839	182	2	2	CARDINAL
ajfa-14839	183	1	two	CARDINAL
ajfa-14839	183	2	692	CARDINAL
ajfa-14839	183	3	t-1 year	ORG
ajfa-14839	183	4	bloomberg	ORG
ajfa-14839	184	1	all years	DATE
ajfa-14839	185	1	asian journal of finance & accounting	ORG
ajfa-14839	185	2	1946	CARDINAL
ajfa-14839	185	3	11	CARDINAL
ajfa-14839	185	4	1	CARDINAL
ajfa-14839	185	5	231	CARDINAL
ajfa-14839	185	6	692 firm years	DATE
ajfa-14839	185	7	109	CARDINAL
ajfa-14839	186	1	2012(2011	CARDINAL
ajfa-14839	186	2	64	CARDINAL
ajfa-14839	186	3	45	CARDINAL
ajfa-14839	187	1	at least 191	CARDINAL
ajfa-14839	187	2	-10%	PERCENT
ajfa-14839	188	1	ppe	ORG
ajfa-14839	189	1	131 firm years	DATE
ajfa-14839	189	2	ols	ORG
ajfa-14839	190	1	20	CARDINAL
ajfa-14839	190	2	20 pre crises year	DATE
ajfa-14839	190	3	20	CARDINAL
ajfa-14839	191	1	the fiscal year	DATE
ajfa-14839	191	2	100	CARDINAL
ajfa-14839	192	1	668	CARDINAL
ajfa-14839	192	2	fiscal year	DATE
ajfa-14839	194	1	4.3	CARDINAL
ajfa-14839	195	1	t-1 +2(ppet	ORG
ajfa-14839	196	1	1	CARDINAL
ajfa-14839	197	1	2	CARDINAL
ajfa-14839	197	2	1	CARDINAL
ajfa-14839	199	1	1991	DATE
ajfa-14839	201	1	annual	DATE
ajfa-14839	202	1	2001-2015	DATE
ajfa-14839	204	1	2011	DATE
ajfa-14839	205	1	kothari	PERSON
ajfa-14839	205	2	leone	ORG
ajfa-14839	205	3	wasley	GPE
ajfa-14839	205	4	2005	DATE
ajfa-14839	205	5	kothari	PERSON
ajfa-14839	205	6	2015	CARDINAL
ajfa-14839	206	1	a few years	DATE
ajfa-14839	208	1	2011	DATE
ajfa-14839	208	2	asian	NORP
ajfa-14839	208	3	finance & accounting	ORG
ajfa-14839	208	4	1946	CARDINAL
ajfa-14839	208	5	11	CARDINAL
ajfa-14839	208	6	1	CARDINAL
ajfa-14839	208	7	232 year	DATE
ajfa-14839	208	8	kothari	PERSON
ajfa-14839	208	9	leone	ORG
ajfa-14839	208	10	wasley	GPE
ajfa-14839	208	11	2005	DATE
ajfa-14839	209	1	1	CARDINAL
ajfa-14839	209	2	2	CARDINAL
ajfa-14839	212	1	the crisis year	DATE
ajfa-14839	213	1	as many as 32	CARDINAL
ajfa-14839	213	2	64	CARDINAL
ajfa-14839	213	3	the crises year	DATE
ajfa-14839	214	1	prior and post years	DATE
ajfa-14839	215	1	these firm years	DATE
ajfa-14839	217	1	fiscal year	DATE
ajfa-14839	217	2	1996	DATE
ajfa-14839	223	1	two	CARDINAL
ajfa-14839	223	2	ebit	ORG
ajfa-14839	223	3	the same year	DATE
ajfa-14839	224	1	npls	NORP
ajfa-14839	227	1	asian journal of finance & accounting	ORG
ajfa-14839	227	2	1946	CARDINAL
ajfa-14839	227	3	11	CARDINAL
ajfa-14839	227	4	1	CARDINAL
ajfa-14839	227	5	233	CARDINAL
ajfa-14839	227	6	ols	ORG
ajfa-14839	228	1	5	CARDINAL
ajfa-14839	228	2	5.1	CARDINAL
ajfa-14839	228	3	indian	NORP
ajfa-14839	228	4	next year	DATE
ajfa-14839	229	1	ppe	ORG
ajfa-14839	229	2	8.0%	PERCENT
ajfa-14839	234	1	5.2	CARDINAL
ajfa-14839	234	2	1	CARDINAL
ajfa-14839	236	1	12	CARDINAL
ajfa-14839	236	2	ppe	ORG
ajfa-14839	236	3	greater than 99%	PERCENT
ajfa-14839	236	4	ppe	ORG
ajfa-14839	236	5	3.38%	PERCENT
ajfa-14839	236	6	0.004074	CARDINAL
ajfa-14839	236	7	3	CARDINAL
ajfa-14839	239	1	0.249178	CARDINAL
ajfa-14839	239	2	5	CARDINAL
ajfa-14839	239	3	pre crisis years	DATE
ajfa-14839	240	1	ppe	ORG
ajfa-14839	240	2	the post crisis years	DATE
ajfa-14839	241	1	29%	PERCENT
ajfa-14839	241	2	the year	DATE
ajfa-14839	242	1	9.15	CARDINAL
ajfa-14839	243	1	-10%	PERCENT
ajfa-14839	244	1	negative asian journal of finance & accounting	ORG
ajfa-14839	244	2	1946	CARDINAL
ajfa-14839	244	3	11	CARDINAL
ajfa-14839	244	4	1	CARDINAL
ajfa-14839	244	5	234	CARDINAL
ajfa-14839	245	1	indian	NORP
ajfa-14839	247	1	the post crisis years	DATE
ajfa-14839	248	1	1	CARDINAL
ajfa-14839	248	2	cnx	ORG
ajfa-14839	248	3	100	CARDINAL
ajfa-14839	249	1	year	DATE
ajfa-14839	250	1	2	CARDINAL
ajfa-14839	251	1	the years	DATE
ajfa-14839	253	1	2	CARDINAL
ajfa-14839	253	2	ppe	ORG
ajfa-14839	255	1	0.037 0.042	CARDINAL
ajfa-14839	255	2	nine	CARDINAL
ajfa-14839	257	1	asian journal of finance & accounting	ORG
ajfa-14839	257	2	1946	CARDINAL
ajfa-14839	257	3	11	CARDINAL
ajfa-14839	257	4	1	CARDINAL
ajfa-14839	257	5	235	CARDINAL
ajfa-14839	257	6	2	CARDINAL
ajfa-14839	257	7	cnx	ORG
ajfa-14839	257	8	100	CARDINAL
ajfa-14839	257	9	fy2002-fy2015	ORG
ajfa-14839	258	1	year	DATE
ajfa-14839	260	1	5.3	CARDINAL
ajfa-14839	260	2	95%	PERCENT
ajfa-14839	261	1	3	CARDINAL
ajfa-14839	262	1	llp	ORG
ajfa-14839	262	2	ebit	ORG
ajfa-14839	262	3	8.1%	PERCENT
ajfa-14839	262	4	0.11%	PERCENT
ajfa-14839	262	5	99.99%	PERCENT
ajfa-14839	263	1	ebit	ORG
ajfa-14839	264	1	ebit	ORG
ajfa-14839	268	1	both crisis years	DATE
ajfa-14839	268	2	under 90%	PERCENT
ajfa-14839	271	1	asian	NORP
ajfa-14839	271	2	finance & accounting	ORG
ajfa-14839	271	3	1946	CARDINAL
ajfa-14839	271	4	11	CARDINAL
ajfa-14839	271	5	1	CARDINAL
ajfa-14839	271	6	236	CARDINAL
ajfa-14839	271	7	3	CARDINAL
ajfa-14839	271	8	cnx	ORG
ajfa-14839	271	9	100	CARDINAL
ajfa-14839	271	10	fy2005-fy2015	DATE
ajfa-14839	273	1	12	CARDINAL
ajfa-14839	273	2	only 40	CARDINAL
ajfa-14839	273	3	1-3	CARDINAL
ajfa-14839	273	4	adj r2	PERSON
ajfa-14839	273	5	qreg llp	PERSON
ajfa-14839	273	6	t=-1.21 6	DATE
ajfa-14839	276	1	later years	DATE
ajfa-14839	277	1	7	CARDINAL
ajfa-14839	277	2	indian	NORP
ajfa-14839	279	1	asian journal of finance & accounting	ORG
ajfa-14839	279	2	1946	CARDINAL
ajfa-14839	279	3	11	CARDINAL
ajfa-14839	279	4	1	CARDINAL
ajfa-14839	279	5	237	CARDINAL
ajfa-14839	279	6	india	GPE
ajfa-14839	280	1	ahmed	PERSON
ajfa-14839	280	2	s.	PERSON
ajfa-14839	280	3	2015	CARDINAL
ajfa-14839	281	1	europe	LOC
ajfa-14839	282	1	5(3	CARDINAL
ajfa-14839	282	2	325	CARDINAL
ajfa-14839	283	1	https://doi.org/10.1108/jaee-09-2011-0044 ahmed	PERSON
ajfa-14839	283	2	c., & thomas	ORG
ajfa-14839	283	3	s.	PERSON
ajfa-14839	283	4	1999	DATE
ajfa-14839	285	1	28(1	CARDINAL
ajfa-14839	286	1	m.	PERSON
ajfa-14839	286	2	n., & attia	ORG
ajfa-14839	286	3	a.	PERSON
ajfa-14839	286	4	2016	CARDINAL
ajfa-14839	287	1	tunisia	GPE
ajfa-14839	288	1	journal of accounting	ORG
ajfa-14839	288	2	6(4	CARDINAL
ajfa-14839	288	3	388	CARDINAL
ajfa-14839	289	1	r.	NORP
ajfa-14839	289	2	kothari	PERSON
ajfa-14839	289	3	s.p.	GPE
ajfa-14839	289	4	2013	DATE
ajfa-14839	290	1	the basu asymmetric	ORG
ajfa-14839	291	1	journal of accounting research	ORG
ajfa-14839	291	2	51(5	DATE
ajfa-14839	291	3	1071-1097	CARDINAL
ajfa-14839	292	1	m., gomez-biscarri	PERSON
ajfa-14839	292	2	j., kasznik	GPE
ajfa-14839	292	3	r., & espinoza	ORG
ajfa-14839	292	4	2014	DATE
ajfa-14839	294	1	22(4	ORDINAL
ajfa-14839	294	2	1761-1792	DATE
ajfa-14839	295	1	m.	PERSON
ajfa-14839	295	2	w.	GPE
ajfa-14839	295	3	lang	GPE
ajfa-14839	295	4	w., & williams	ORG
ajfa-14839	295	5	2012	DATE
ajfa-14839	296	1	54(1	CARDINAL
ajfa-14839	296	2	68	CARDINAL
ajfa-14839	297	1	2003	DATE
ajfa-14839	299	1	8(2	CARDINAL
ajfa-14839	299	2	277-281	CARDINAL
ajfa-14839	300	1	w.	PERSON
ajfa-14839	300	2	correia	PERSON
ajfa-14839	300	3	m., & mcnichols	ORG
ajfa-14839	300	4	m.	PERSON
ajfa-14839	300	5	2009	DATE
ajfa-14839	302	1	ssrn	PERSON
ajfa-14839	302	2	https://doi.org/10.2139/ssrn.1341305 dayanandan	PERSON
ajfa-14839	302	3	a., & sra	ORG
ajfa-14839	302	4	j. (2018	ORG
ajfa-14839	303	1	india	GPE
ajfa-14839	304	1	journal of accounting	ORG
ajfa-14839	304	2	8(4	CARDINAL
ajfa-14839	304	3	426	CARDINAL
ajfa-14839	305	1	hutton, a.	ORG
ajfa-14839	305	2	kim	PERSON
ajfa-14839	305	3	j., & sloan	ORG
ajfa-14839	305	4	r.	PERSON
ajfa-14839	305	5	2012	DATE
ajfa-14839	307	1	journal of accounting research	ORG
ajfa-14839	308	1	asian	NORP
ajfa-14839	308	2	finance & accounting	ORG
ajfa-14839	308	3	1946	CARDINAL
ajfa-14839	308	4	11	CARDINAL
ajfa-14839	308	5	1	CARDINAL
ajfa-14839	308	6	238	CARDINAL
ajfa-14839	308	7	ge	ORG
ajfa-14839	308	8	w.	GPE
ajfa-14839	308	9	larson	ORG
ajfa-14839	308	10	r.	PERSON
ajfa-14839	308	11	2011	DATE
ajfa-14839	310	1	28(1	CARDINAL
ajfa-14839	310	2	17	CARDINAL
ajfa-14839	311	1	ge	ORG
ajfa-14839	311	2	w., & schrand	ORG
ajfa-14839	311	3	2010	DATE
ajfa-14839	314	1	sloan	GPE
ajfa-14839	314	2	r., & sweeney	ORG
ajfa-14839	314	3	1995	DATE
ajfa-14839	316	1	april	DATE
ajfa-14839	316	2	193	CARDINAL
ajfa-14839	317	1	defond	ORG
ajfa-14839	317	2	m., & jiambalvo	ORG
ajfa-14839	317	3	j. (1994	ORG
ajfa-14839	319	1	journal of accounting and economics	ORG
ajfa-14839	319	2	17	CARDINAL
ajfa-14839	319	3	145	CARDINAL
ajfa-14839	320	1	s., & taktak	ORG
ajfa-14839	320	2	2015	CARDINAL
ajfa-14839	322	1	5(2	CARDINAL
ajfa-14839	322	2	150	CARDINAL
ajfa-14839	323	1	e.	PERSON
ajfa-14839	323	2	da silva	PERSON
ajfa-14839	323	3	a., & carvalho	ORG
ajfa-14839	323	4	2016	DATE
ajfa-14839	325	1	6(2	CARDINAL
ajfa-14839	325	2	179	CARDINAL
ajfa-14839	326	1	2011	DATE
ajfa-14839	327	1	india	GPE
ajfa-14839	328	1	26(4	CARDINAL
ajfa-14839	328	2	350	CARDINAL
ajfa-14839	329	1	https://doi.org/10.1108/02686901111124666 goel	PERSON
ajfa-14839	329	2	s.	PERSON
ajfa-14839	329	3	2018	DATE
ajfa-14839	330	1	india	GPE
ajfa-14839	333	1	m., ho, a., & huang	PERSON
ajfa-14839	333	2	2016	DATE
ajfa-14839	334	1	u.s.	GPE
ajfa-14839	336	1	a.	GPE
ajfa-14839	336	2	liechtenstein	GPE
ajfa-14839	336	3	lieser	PERSON
ajfa-14839	336	4	k., & biesinger	ORG
ajfa-14839	336	5	m. (2018	ORG
ajfa-14839	338	1	3/7/2019	DATE
ajfa-14839	339	1	guay	PERSON
ajfa-14839	339	2	w.	PERSON
ajfa-14839	339	3	kothari	PERSON
ajfa-14839	339	4	s.p.	GPE
ajfa-14839	339	5	1996	DATE
ajfa-14839	341	1	journal of accounting research	ORG
ajfa-14839	341	2	34	CARDINAL
ajfa-14839	341	3	83	CARDINAL
ajfa-14839	342	1	https://doi.org/10.2307/2491427 hewitt	PERSON
ajfa-14839	342	2	f., & pratt	ORG
ajfa-14839	342	3	j. h.	PERSON
ajfa-14839	344	1	ssrn	PERSON
ajfa-14839	344	2	http://ssrn.com/abstract=2245204 hsieh	PERSON
ajfa-14839	344	3	chen	PERSON
ajfa-14839	344	4	t. -k	ORG
ajfa-14839	344	5	tseng	PERSON
ajfa-14839	344	6	& lin	GPE
ajfa-14839	344	7	2018	DATE
ajfa-14839	346	1	the international journal of accounting	ORG
ajfa-14839	346	2	53(4	CARDINAL
ajfa-14839	346	3	314	CARDINAL
ajfa-14839	347	1	asian	NORP
ajfa-14839	347	2	finance & accounting	ORG
ajfa-14839	347	3	1946	CARDINAL
ajfa-14839	347	4	11	CARDINAL
ajfa-14839	347	5	1	CARDINAL
ajfa-14839	347	6	239	CARDINAL
ajfa-14839	347	7	m., & meckling	ORG
ajfa-14839	347	8	w.	PERSON
ajfa-14839	347	9	1976	DATE
ajfa-14839	349	1	journal of financial economics	ORG
ajfa-14839	349	2	3	CARDINAL
ajfa-14839	349	3	305	CARDINAL
ajfa-14839	350	1	https://doi.org/10.1016/0304-405x(76)90026-x jooste	PERSON
ajfa-14839	350	2	l.	GPE
ajfa-14839	350	3	2013	DATE
ajfa-14839	352	1	282	CARDINAL
ajfa-14839	353	1	https://doi.org/10.1108/17468801311330338 kothari	PERSON
ajfa-14839	353	2	s.p.	GPE
ajfa-14839	353	3	n., & roychowdhury	ORG
ajfa-14839	353	4	s. (	ORG
ajfa-14839	353	5	2015	CARDINAL
ajfa-14839	356	1	https://doi.org/10.2308/accr-51153 kothari	PERSON
ajfa-14839	356	2	s.p.	GPE
ajfa-14839	356	3	leone, a., & wasley	ORG
ajfa-14839	356	4	c. (2005	GPE
ajfa-14839	358	1	39(1	CARDINAL
ajfa-14839	359	1	https://doi.org/10.1016/j.jacceco.2004.11.002	ORG
ajfa-14839	359	2	d., & wysocki	ORG
ajfa-14839	359	3	2003	DATE
ajfa-14839	361	1	journal of financial economics	ORG
ajfa-14839	361	2	69(3	CARDINAL
ajfa-14839	361	3	505	CARDINAL
ajfa-14839	362	1	https://doi.org/10.1016/s0304-405x(03)00121-1 lewellen	PERSON
ajfa-14839	362	2	j., & resutek	ORG
ajfa-14839	362	3	r.	PERSON
ajfa-14839	362	4	2019	DATE
ajfa-14839	365	1	li	PERSON
ajfa-14839	365	2	s.	GPE
ajfa-14839	365	3	park	GPE
ajfa-14839	365	4	s., & bao	ORG
ajfa-14839	365	5	r.	NORP
ajfa-14839	365	6	2014	DATE
ajfa-14839	367	1	9(1	CARDINAL
ajfa-14839	367	2	33	CARDINAL
ajfa-14839	368	1	https://doi.org/10.1108/ijoem-09-2013-0144 li	PERSON
ajfa-14839	368	2	l.	PERSON
ajfa-14839	368	3	2019	DATE
ajfa-14839	370	1	28, 191197	DATE
ajfa-14839	371	1	https://doi.org/10.1016/j.frl.2018.04.021 li	PERSON
ajfa-14839	372	1	2019	DATE
ajfa-14839	376	1	https://doi.org/10.1108/mf-022018-0087 mao	PERSON
ajfa-14839	376	2	2015	DATE
ajfa-14839	378	1	35	CARDINAL
ajfa-14839	378	2	43	CARDINAL
ajfa-14839	379	1	https://doi.org/10.1016/j.jcorpfin.2015.08.005 mcnichols	PERSON
ajfa-14839	379	2	m. (	PERSON
ajfa-14839	379	3	2000	DATE
ajfa-14839	381	1	313	CARDINAL
ajfa-14839	382	1	https://doi.org/10.1016/s0278-4254(00)000181 mcnichols	PERSON
ajfa-14839	382	2	m., stubben	PERSON
ajfa-14839	382	3	s. (2008	PERSON
ajfa-14839	384	1	83(6	CARDINAL
ajfa-14839	384	2	1571-1603	CARDINAL
ajfa-14839	385	1	meisel	PERSON
ajfa-14839	385	2	s.	PERSON
ajfa-14839	385	3	2013	DATE
ajfa-14839	387	1	37(3	CARDINAL
ajfa-14839	388	1	asian	NORP
ajfa-14839	388	2	finance & accounting	ORG
ajfa-14839	388	3	1946	CARDINAL
ajfa-14839	388	4	11	CARDINAL
ajfa-14839	388	5	1	CARDINAL
ajfa-14839	388	6	j. (	PERSON
ajfa-14839	388	7	2003	DATE
ajfa-14839	389	1	chinese	NORP
ajfa-14839	390	1	hong kong university of science	ORG
ajfa-14839	390	2	hong kong	GPE
ajfa-14839	390	3	proquest	ORG
ajfa-14839	390	4	3101015	DATE
ajfa-14839	391	1	https://doi.org/10.2139/ssrn.424888 othman	PERSON
ajfa-14839	391	2	h., & mersni	ORG
ajfa-14839	391	3	2014	DATE
ajfa-14839	392	1	islamic	NORP
ajfa-14839	392	2	the middle east region	LOC
ajfa-14839	393	1	31(1	CARDINAL
ajfa-14839	393	2	106	CARDINAL
ajfa-14839	394	1	2018	DATE
ajfa-14839	396	1	13(1	CARDINAL
ajfa-14839	396	2	45-65	DATE
ajfa-14839	397	1	https://doi.org/10.1108/ijoem-122016-0327 persakis	PERSON
ajfa-14839	397	2	a., & iatridis	ORG
ajfa-14839	397	3	2015	CARDINAL
ajfa-14839	399	1	multinational financial management	ORG
ajfa-14839	399	2	30	CARDINAL
ajfa-14839	400	1	richardson	GPE
ajfa-14839	400	2	s.	GPE
ajfa-14839	400	3	sloan	GPE
ajfa-14839	400	4	r.	NORP
ajfa-14839	400	5	m., & tuna	ORG
ajfa-14839	400	6	i.	PERSON
ajfa-14839	400	7	2005	DATE
ajfa-14839	402	1	journal of accounting & economics	ORG
ajfa-14839	402	2	39(3	CARDINAL
ajfa-14839	402	3	437	CARDINAL
ajfa-14839	403	1	https://doi.org/10.1016/j.jacceco.2005.04.005 safdar	PERSON
ajfa-14839	403	2	r., & yan	ORG
ajfa-14839	403	3	2016	DATE
ajfa-14839	404	1	pakistan	GPE
ajfa-14839	405	1	journal of accounting	ORG
ajfa-14839	405	2	6(4	CARDINAL
ajfa-14839	405	3	372	CARDINAL
ajfa-14839	405	4	https://doi.org/10.1108/jaee-07-2014-0038 sen	PERSON
ajfa-14839	405	5	k.	PERSON
ajfa-14839	405	6	2009	DATE
ajfa-14839	406	1	india	GPE
ajfa-14839	407	1	contemporary accounting & economics	ORG
ajfa-14839	407	2	5(1	CARDINAL
ajfa-14839	407	3	1-19	CARDINAL
ajfa-14839	408	1	wu	PERSON
ajfa-14839	408	2	i.	PERSON
ajfa-14839	408	3	lu	PERSON
ajfa-14839	408	4	w.	PERSON
ajfa-14839	408	5	nourani	GPE
ajfa-14839	408	6	md.	GPE
ajfa-14839	408	7	q.	PERSON
ajfa-14839	408	8	2016	DATE
ajfa-14839	410	1	53	DATE
ajfa-14839	410	2	156	CARDINAL
ajfa-14839	411	1	wysocki	PERSON
ajfa-14839	411	2	2011	DATE
ajfa-14839	413	1	41	CARDINAL
ajfa-14839	413	2	3	CARDINAL