id	sid	eid	entity	type
ajfa-15640	1	1	microsoft	ORG
ajfa-15640	1	2	15640-56259-1	DATE
ajfa-15640	1	3	asian	NORP
ajfa-15640	1	4	finance & accounting	ORG
ajfa-15640	1	5	1946	CARDINAL
ajfa-15640	1	6	11	CARDINAL
ajfa-15640	1	7	2	CARDINAL
ajfa-15640	1	8	81	CARDINAL
ajfa-15640	1	9	jordan manar al-mohareb	PERSON
ajfa-15640	1	10	university of jordan zip code 11710	ORG
ajfa-15640	1	11	amman	GPE
ajfa-15640	1	12	jrdan tel	PERSON
ajfa-15640	1	13	96	CARDINAL
ajfa-15640	1	14	august 21, 2019	DATE
ajfa-15640	1	15	nov. 4	DATE
ajfa-15640	1	16	2019	DATE
ajfa-15640	1	17	december 1,	DATE
ajfa-15640	1	18	2019	DATE
ajfa-15640	2	1	jordanian	NORP
ajfa-15640	2	2	the amman stock exchange	ORG
ajfa-15640	2	3	2016-2018	DATE
ajfa-15640	3	1	over half	CARDINAL
ajfa-15640	7	1	asian	NORP
ajfa-15640	7	2	finance & accounting	ORG
ajfa-15640	7	3	1946	CARDINAL
ajfa-15640	7	4	11	CARDINAL
ajfa-15640	7	5	2	CARDINAL
ajfa-15640	7	6	82 1	DATE
ajfa-15640	10	1	chary & kumar,	ORG
ajfa-15640	10	2	2011	DATE
ajfa-15640	11	1	eljelly, 2004	DATE
ajfa-15640	12	1	alipour	ORG
ajfa-15640	12	2	2011	DATE
ajfa-15640	15	1	trinh	ORG
ajfa-15640	15	2	2011	DATE
ajfa-15640	19	1	pyp	ORG
ajfa-15640	19	2	1	CARDINAL
ajfa-15640	19	3	2	CARDINAL
ajfa-15640	19	4	gitman	ORG
ajfa-15640	19	5	1974	DATE
ajfa-15640	20	1	filbeck & krueger	ORG
ajfa-15640	20	2	2005	DATE
ajfa-15640	22	1	van horne & wachowicz	ORG
ajfa-15640	22	2	2006	DATE
ajfa-15640	23	1	asian	NORP
ajfa-15640	23	2	finance & accounting	ORG
ajfa-15640	23	3	1946	CARDINAL
ajfa-15640	24	1	11	CARDINAL
ajfa-15640	24	2	2	CARDINAL
ajfa-15640	24	3	83	CARDINAL
ajfa-15640	27	1	pyp	GPE
ajfa-15640	29	1	trinh	ORG
ajfa-15640	29	2	2011	DATE
ajfa-15640	35	1	ross et al	PERSON
ajfa-15640	35	2	2010	DATE
ajfa-15640	35	3	•	CARDINAL
ajfa-15640	36	1	one year	DATE
ajfa-15640	36	2	years	DATE
ajfa-15640	37	1	•	CARDINAL
ajfa-15640	40	1	debi'e, 2011	DATE
ajfa-15640	42	1	deloof	ORG
ajfa-15640	42	2	2003	DATE
ajfa-15640	42	3	burja, 2011	ORG
ajfa-15640	43	1	jordan	GPE
ajfa-15640	43	2	2011	DATE
ajfa-15640	44	1	jordan	GPE
ajfa-15640	45	1	1998	DATE
ajfa-15640	47	1	2011	DATE
ajfa-15640	48	1	asian	NORP
ajfa-15640	48	2	finance & accounting	ORG
ajfa-15640	48	3	1946	CARDINAL
ajfa-15640	48	4	11	CARDINAL
ajfa-15640	48	5	2	CARDINAL
ajfa-15640	48	6	84	CARDINAL
ajfa-15640	49	1	jordan	GPE
ajfa-15640	51	1	jordan	GPE
ajfa-15640	51	2	jordan	GPE
ajfa-15640	52	1	•	CARDINAL
ajfa-15640	52	2	jordanian	NORP
ajfa-15640	52	3	ase	ORG
ajfa-15640	52	4	2016-2018	DATE
ajfa-15640	53	1	first	ORDINAL
ajfa-15640	53	2	second	ORDINAL
ajfa-15640	53	3	jordan	GPE
ajfa-15640	54	1	•	CARDINAL
ajfa-15640	54	2	jordanian	NORP
ajfa-15640	54	3	ase	ORG
ajfa-15640	54	4	2016-2018	DATE
ajfa-15640	55	1	jordan	GPE
ajfa-15640	56	1	•	CARDINAL
ajfa-15640	56	2	jordanian	NORP
ajfa-15640	56	3	ase	ORG
ajfa-15640	56	4	2016-2018	DATE
ajfa-15640	57	1	jordan	GPE
ajfa-15640	58	1	one	CARDINAL
ajfa-15640	58	2	over half	CARDINAL
ajfa-15640	61	1	•	CARDINAL
ajfa-15640	61	2	jordanian	NORP
ajfa-15640	62	1	•	CARDINAL
ajfa-15640	62	2	jordanian	NORP
ajfa-15640	63	1	•	CARDINAL
ajfa-15640	63	2	jordanian	NORP
ajfa-15640	64	1	asian journal of finance & accounting	ORG
ajfa-15640	64	2	1946	CARDINAL
ajfa-15640	64	3	11	CARDINAL
ajfa-15640	64	4	2	CARDINAL
ajfa-15640	64	5	85	CARDINAL
ajfa-15640	64	6	annual	DATE
ajfa-15640	66	1	jordan	GPE
ajfa-15640	67	1	jordanian	NORP
ajfa-15640	68	1	2	CARDINAL
ajfa-15640	68	2	mitra	PERSON
ajfa-15640	68	3	2018	DATE
ajfa-15640	68	4	indian	NORP
ajfa-15640	69	1	indian	NORP
ajfa-15640	70	1	boțoc	PERSON
ajfa-15640	70	2	anton	PERSON
ajfa-15640	70	3	2017	CARDINAL
ajfa-15640	72	1	bhatia	PERSON
ajfa-15640	72	2	srivastava	PERSON
ajfa-15640	72	3	2016	DATE
ajfa-15640	72	4	india	GPE
ajfa-15640	75	1	2014	DATE
ajfa-15640	75	2	pakistan	GPE
ajfa-15640	76	1	d. & jagongo	ORG
ajfa-15640	76	2	2013	DATE
ajfa-15640	76	3	day	DATE
ajfa-15640	77	1	day	DATE
ajfa-15640	78	1	tufail	PERSON
ajfa-15640	78	2	2013	DATE
ajfa-15640	81	1	mestrado	PERSON
ajfa-15640	81	2	2013	DATE
ajfa-15640	81	3	portugal	GPE
ajfa-15640	83	1	arshad	PERSON
ajfa-15640	83	2	gondal	ORG
ajfa-15640	83	3	2013	DATE
ajfa-15640	83	4	pakistan	GPE
ajfa-15640	85	1	thuvarakan	PERSON
ajfa-15640	85	2	2012	DATE
ajfa-15640	85	3	the london stock exchange	ORG
ajfa-15640	87	1	days	DATE
ajfa-15640	87	2	days	DATE
ajfa-15640	88	1	rehn	PERSON
ajfa-15640	88	2	2012	DATE
ajfa-15640	88	3	asian	NORP
ajfa-15640	88	4	finance & accounting	ORG
ajfa-15640	88	5	1946	CARDINAL
ajfa-15640	88	6	11	CARDINAL
ajfa-15640	88	7	2	CARDINAL
ajfa-15640	88	8	86	CARDINAL
ajfa-15640	88	9	two	CARDINAL
ajfa-15640	88	10	finnish	NORP
ajfa-15640	88	11	swedish	NORP
ajfa-15640	90	1	kumar	PERSON
ajfa-15640	90	2	2011	DATE
ajfa-15640	92	1	alipour	PERSON
ajfa-15640	92	2	2011	DATE
ajfa-15640	93	1	day	DATE
ajfa-15640	93	2	days	DATE
ajfa-15640	93	3	day	DATE
ajfa-15640	94	1	al-debi'e	PERSON
ajfa-15640	94	2	2011	DATE
ajfa-15640	94	3	ase	ORG
ajfa-15640	96	1	teruel	ORG
ajfa-15640	96	2	solano	GPE
ajfa-15640	96	3	2004	DATE
ajfa-15640	96	4	spanish	NORP
ajfa-15640	97	1	days	DATE
ajfa-15640	99	1	deloof	ORG
ajfa-15640	99	2	2003	DATE
ajfa-15640	99	3	belgium	GPE
ajfa-15640	100	1	day	DATE
ajfa-15640	100	2	belgium	GPE
ajfa-15640	101	1	day	DATE
ajfa-15640	102	1	3	CARDINAL
ajfa-15640	106	1	first	ORDINAL
ajfa-15640	106	2	ccc	ORG
ajfa-15640	106	3	jordanian	NORP
ajfa-15640	106	4	ase	ORG
ajfa-15640	107	1	three	CARDINAL
ajfa-15640	108	1	pyp	GPE
ajfa-15640	109	1	2009	DATE
ajfa-15640	109	2	huuynh & vergeer	ORG
ajfa-15640	109	3	2011	DATE
ajfa-15640	109	4	asian	NORP
ajfa-15640	109	5	finance & accounting	ORG
ajfa-15640	109	6	1946	CARDINAL
ajfa-15640	110	1	11	CARDINAL
ajfa-15640	110	2	2	CARDINAL
ajfa-15640	110	3	87	CARDINAL
ajfa-15640	110	4	ccc	ORG
ajfa-15640	110	5	jordanian	NORP
ajfa-15640	110	6	ase	ORG
ajfa-15640	111	1	2011	DATE
ajfa-15640	113	1	second	ORDINAL
ajfa-15640	113	2	jordanian	NORP
ajfa-15640	113	3	ase	ORG
ajfa-15640	113	4	4.	CARDINAL
ajfa-15640	113	5	jordanian	NORP
ajfa-15640	113	6	ase	ORG
ajfa-15640	113	7	2016-2018	DATE
ajfa-15640	114	1	63	CARDINAL
ajfa-15640	114	2	only 38	CARDINAL
ajfa-15640	117	1	ase	ORG
ajfa-15640	118	1	4.1	CARDINAL
ajfa-15640	118	2	hager (	ORG
ajfa-15640	118	3	1976	DATE
ajfa-15640	118	4	2012	DATE
ajfa-15640	119	1	2005	DATE
ajfa-15640	120	1	2	CARDINAL
ajfa-15640	120	2	annual	DATE
ajfa-15640	120	3	3	CARDINAL
ajfa-15640	120	4	annual	DATE
ajfa-15640	120	5	4	CARDINAL
ajfa-15640	120	6	annual	DATE
ajfa-15640	120	7	5	CARDINAL
ajfa-15640	121	1	2013	DATE
ajfa-15640	121	2	6	CARDINAL
ajfa-15640	122	1	asian	NORP
ajfa-15640	122	2	finance & accounting	ORG
ajfa-15640	122	3	1946	CARDINAL
ajfa-15640	123	1	11	CARDINAL
ajfa-15640	123	2	2	CARDINAL
ajfa-15640	123	3	88	CARDINAL
ajfa-15640	123	4	2003	DATE
ajfa-15640	123	5	2011	DATE
ajfa-15640	123	6	7	CARDINAL
ajfa-15640	123	7	9	CARDINAL
ajfa-15640	123	8	10	CARDINAL
ajfa-15640	123	9	4.2	CARDINAL
ajfa-15640	123	10	wcm	ORG
ajfa-15640	123	11	wcm	ORG
ajfa-15640	123	12	wcm	ORG
ajfa-15640	124	1	5	CARDINAL
ajfa-15640	124	2	jordanian	NORP
ajfa-15640	124	3	ase	ORG
ajfa-15640	124	4	2016-2018	DATE
ajfa-15640	125	1	63	CARDINAL
ajfa-15640	125	2	only 38	CARDINAL
ajfa-15640	126	1	1.5	CARDINAL
ajfa-15640	127	1	1	CARDINAL
ajfa-15640	129	1	0.060	CARDINAL
ajfa-15640	129	2	206.897 168.105	MONEY
ajfa-15640	129	3	120.756	CARDINAL
ajfa-15640	129	4	pyp	ORG
ajfa-15640	129	5	1.157	CARDINAL
ajfa-15640	129	6	7.292 0.634	CARDINAL
ajfa-15640	129	7	1	CARDINAL
ajfa-15640	129	8	38	CARDINAL
ajfa-15640	129	9	jordan	GPE
ajfa-15640	129	10	the period of three years	DATE
ajfa-15640	129	11	2016 to 2018	DATE
ajfa-15640	129	12	114	CARDINAL
ajfa-15640	130	1	1	CARDINAL
ajfa-15640	130	2	1.9 %	PERCENT
ajfa-15640	130	3	6%	PERCENT
ajfa-15640	131	1	6%	PERCENT
ajfa-15640	132	1	the asian journal of finance & accounting	ORG
ajfa-15640	132	2	1946	CARDINAL
ajfa-15640	132	3	11	CARDINAL
ajfa-15640	132	4	2	CARDINAL
ajfa-15640	132	5	89	CARDINAL
ajfa-15640	132	6	207 days	DATE
ajfa-15640	132	7	207 days	DATE
ajfa-15640	133	1	121 days	DATE
ajfa-15640	133	2	four months	DATE
ajfa-15640	134	1	86 days	DATE
ajfa-15640	134	2	86 days	DATE
ajfa-15640	135	1	250 days	DATE
ajfa-15640	136	1	7.29	CARDINAL
ajfa-15640	136	2	0.63	CARDINAL
ajfa-15640	137	1	0.41	CARDINAL
ajfa-15640	137	2	0.33	CARDINAL
ajfa-15640	138	1	0.41	CARDINAL
ajfa-15640	138	2	0.21	CARDINAL
ajfa-15640	139	1	1.16	CARDINAL
ajfa-15640	139	2	0.91	CARDINAL
ajfa-15640	140	1	2	CARDINAL
ajfa-15640	140	2	pyp ccc	PERSON
ajfa-15640	140	3	1	CARDINAL
ajfa-15640	140	4	1	CARDINAL
ajfa-15640	140	5	1	CARDINAL
ajfa-15640	140	6	0.002	CARDINAL
ajfa-15640	140	7	0.039	CARDINAL
ajfa-15640	140	8	.246	MONEY
ajfa-15640	141	1	1	CARDINAL
ajfa-15640	142	1	0.03 1	CARDINAL
ajfa-15640	142	2	0.75	CARDINAL
ajfa-15640	142	3	0.152	CARDINAL
ajfa-15640	142	4	1	CARDINAL
ajfa-15640	143	1	0.158	CARDINAL
ajfa-15640	143	2	0.122 .297	QUANTITY
ajfa-15640	143	3	1	CARDINAL
ajfa-15640	143	4	0.015 0.093	QUANTITY
ajfa-15640	143	5	0.065 .285	QUANTITY
ajfa-15640	143	6	.368	CARDINAL
ajfa-15640	143	7	1	CARDINAL
ajfa-15640	143	8	0.004	CARDINAL
ajfa-15640	143	9	0.173	CARDINAL
ajfa-15640	145	1	1	CARDINAL
ajfa-15640	145	2	0.482	MONEY
ajfa-15640	145	3	0.063	MONEY
ajfa-15640	145	4	5%	PERCENT
ajfa-15640	145	5	1%	PERCENT
ajfa-15640	145	6	finance & accounting	ORG
ajfa-15640	145	7	1946	CARDINAL
ajfa-15640	145	8	11	CARDINAL
ajfa-15640	145	9	2	CARDINAL
ajfa-15640	145	10	90	CARDINAL
ajfa-15640	145	11	2	CARDINAL
ajfa-15640	147	1	ccc	PERSON
ajfa-15640	147	2	jordan	GPE
ajfa-15640	147	3	ccc	GPE
ajfa-15640	147	4	0.01	CARDINAL
ajfa-15640	148	1	1%	PERCENT
ajfa-15640	148	2	0.01	CARDINAL
ajfa-15640	148	3	at either 5% or 1%	PERCENT
ajfa-15640	153	1	1%	PERCENT
ajfa-15640	153	2	0.01	CARDINAL
ajfa-15640	154	1	5%	PERCENT
ajfa-15640	154	2	0.05	CARDINAL
ajfa-15640	159	1	3	CARDINAL
ajfa-15640	160	1	1	CARDINAL
ajfa-15640	160	2	0.495	CARDINAL
ajfa-15640	160	3	0.457	CARDINAL
ajfa-15640	160	4	pyp	GPE
ajfa-15640	160	5	ccc b.	PERSON
ajfa-15640	161	1	3	CARDINAL
ajfa-15640	161	2	0.704	CARDINAL
ajfa-15640	162	1	ccc	GPE
ajfa-15640	163	1	ccc	ORG
ajfa-15640	164	1	49.5%	PERCENT
ajfa-15640	164	2	asian	NORP
ajfa-15640	164	3	finance & accounting	ORG
ajfa-15640	164	4	1946	CARDINAL
ajfa-15640	164	5	11	CARDINAL
ajfa-15640	164	6	2	CARDINAL
ajfa-15640	164	7	91	CARDINAL
ajfa-15640	165	1	4	CARDINAL
ajfa-15640	166	1	anova	ORG
ajfa-15640	166	2	1	CARDINAL
ajfa-15640	166	3	0.199	CARDINAL
ajfa-15640	166	4	0.203 105 0.002	MONEY
ajfa-15640	166	5	113	CARDINAL
ajfa-15640	166	6	pyp	GPE
ajfa-15640	166	7	ccc b.	PERSON
ajfa-15640	167	1	4	CARDINAL
ajfa-15640	168	1	3	CARDINAL
ajfa-15640	168	2	less than 0.05	CARDINAL
ajfa-15640	169	1	4	CARDINAL
ajfa-15640	169	2	less than 0.05	CARDINAL
ajfa-15640	170	1	5	CARDINAL
ajfa-15640	171	1	ols	ORG
ajfa-15640	171	2	1 model	QUANTITY
ajfa-15640	171	3	2	CARDINAL
ajfa-15640	171	4	3	CARDINAL
ajfa-15640	171	5	4	CARDINAL
ajfa-15640	171	6	0.023	CARDINAL
ajfa-15640	171	7	0.503	CARDINAL
ajfa-15640	171	8	0.054	CARDINAL
ajfa-15640	171	9	0.019	CARDINAL
ajfa-15640	171	10	0.008 -0.277 0.003	CARDINAL
ajfa-15640	171	11	0.273	CARDINAL
ajfa-15640	171	12	0.825	CARDINAL
ajfa-15640	171	13	0.197	CARDINAL
ajfa-15640	171	14	0.373	CARDINAL
ajfa-15640	171	15	0.031	CARDINAL
ajfa-15640	171	16	0.359	CARDINAL
ajfa-15640	171	17	0.163 fs	QUANTITY
ajfa-15640	171	18	0.944	CARDINAL
ajfa-15640	171	19	0.118 0.186	CARDINAL
ajfa-15640	173	1	0.482	CARDINAL
ajfa-15640	173	2	16.385	MONEY
ajfa-15640	173	3	4.647	MONEY
ajfa-15640	175	1	1	CARDINAL
ajfa-15640	175	2	jordan	GPE
ajfa-15640	176	1	ccc	ORG
ajfa-15640	176	2	jordan	GPE
ajfa-15640	177	1	asian	NORP
ajfa-15640	177	2	finance & accounting	ORG
ajfa-15640	177	3	1946	CARDINAL
ajfa-15640	177	4	11	CARDINAL
ajfa-15640	177	5	2	CARDINAL
ajfa-15640	177	6	92	CARDINAL
ajfa-15640	177	7	20.136	CARDINAL
ajfa-15640	178	1	48.2%	PERCENT
ajfa-15640	179	1	1%	PERCENT
ajfa-15640	180	1	2	CARDINAL
ajfa-15640	180	2	one	CARDINAL
ajfa-15640	180	3	ccc components	ORG
ajfa-15640	180	4	jordan	GPE
ajfa-15640	181	1	ivp	ORG
ajfa-15640	181	2	jordan	GPE
ajfa-15640	182	1	ho2	ORG
ajfa-15640	182	2	1%	PERCENT
ajfa-15640	183	1	3	CARDINAL
ajfa-15640	183	2	one	CARDINAL
ajfa-15640	183	3	ccc components	ORG
ajfa-15640	183	4	jordan	GPE
ajfa-15640	184	1	0.023	CARDINAL
ajfa-15640	184	2	jordan	GPE
ajfa-15640	185	1	ho2	ORG
ajfa-15640	185	2	1%	PERCENT
ajfa-15640	186	1	4	CARDINAL
ajfa-15640	186	2	pyp	GPE
ajfa-15640	186	3	one	CARDINAL
ajfa-15640	186	4	ccc components	ORG
ajfa-15640	186	5	jordan	GPE
ajfa-15640	187	1	pyp	ORG
ajfa-15640	187	2	0.503	CARDINAL
ajfa-15640	187	3	p>0.05	ORG
ajfa-15640	187	4	jordan	GPE
ajfa-15640	188	1	ho2	ORG
ajfa-15640	188	2	pyp	GPE
ajfa-15640	188	3	1%	PERCENT
ajfa-15640	188	4	p>0.05	ORG
ajfa-15640	190	1	jordan	GPE
ajfa-15640	191	1	0.019	CARDINAL
ajfa-15640	191	2	0.008	CARDINAL
ajfa-15640	191	3	0.003	CARDINAL
ajfa-15640	191	4	2	CARDINAL
ajfa-15640	191	5	3	DATE
ajfa-15640	191	6	4	DATE
ajfa-15640	191	7	third	ORDINAL
ajfa-15640	192	1	0.031	CARDINAL
ajfa-15640	192	2	2	CARDINAL
ajfa-15640	192	3	third	ORDINAL
ajfa-15640	194	1	6	CARDINAL
ajfa-15640	195	1	jordanian	NORP
ajfa-15640	195	2	the amman stock exchange	ORG
ajfa-15640	195	3	2016-2018	DATE
ajfa-15640	196	1	first	ORDINAL
ajfa-15640	196	2	asian	NORP
ajfa-15640	196	3	finance & accounting	ORG
ajfa-15640	196	4	1946	CARDINAL
ajfa-15640	196	5	11	CARDINAL
ajfa-15640	196	6	2	CARDINAL
ajfa-15640	196	7	93	CARDINAL
ajfa-15640	197	1	second	ORDINAL
ajfa-15640	201	1	third	ORDINAL
ajfa-15640	202	1	jordan	GPE
ajfa-15640	203	1	z., & gondal	ORG
ajfa-15640	203	2	m. (	PERSON
ajfa-15640	203	3	2013	DATE
ajfa-15640	204	1	pakistan	GPE
ajfa-15640	205	1	5(2	CARDINAL
ajfa-15640	205	2	384	CARDINAL
ajfa-15640	206	1	alipour	PERSON
ajfa-15640	206	2	2011	DATE
ajfa-15640	207	1	iran	GPE
ajfa-15640	208	1	world applied sciences journal	ORG
ajfa-15640	208	2	12(7	CARDINAL
ajfa-15640	208	3	1093	CARDINAL
ajfa-15640	209	1	r. (	GPE
ajfa-15640	209	2	2005	DATE
ajfa-15640	211	1	annual	DATE
ajfa-15640	212	1	lrn	ORG
ajfa-15640	212	2	plymouth	GPE
ajfa-15640	212	3	uk	GPE
ajfa-15640	212	4	79	DATE
ajfa-15640	212	5	september 2005	DATE
ajfa-15640	212	6	1-904564-13	CARDINAL
ajfa-15640	213	1	bhatia	PERSON
ajfa-15640	213	2	s., & srivastava, a.	ORG
ajfa-15640	213	3	2016	DATE
ajfa-15640	214	1	india	GPE
ajfa-15640	215	1	41(2	CARDINAL
ajfa-15640	215	2	1-17	CARDINAL
ajfa-15640	216	1	s. g.	PERSON
ajfa-15640	216	2	2017	CARDINAL
ajfa-15640	218	1	europe	LOC
ajfa-15640	219	1	journal of business economics	ORG
ajfa-15640	219	2	1135-1155	DATE
ajfa-15640	220	1	2011	DATE
ajfa-15640	222	1	annual	DATE
ajfa-15640	223	1	13(2	CARDINAL
ajfa-15640	223	2	215	CARDINAL
ajfa-15640	223	3	t., & kumar	ORG
ajfa-15640	223	4	2011	DATE
ajfa-15640	225	1	international journal of research	ORG
ajfa-15640	225	2	1(7	CARDINAL
ajfa-15640	225	3	1-16	CARDINAL
ajfa-15640	226	1	m. (	PERSON
ajfa-15640	226	2	2011	DATE
ajfa-15640	227	1	jordan	GPE
ajfa-15640	228	1	european journal of economics	ORG
ajfa-15640	228	2	issn 1450-2275	PERSON
ajfa-15640	228	3	36	CARDINAL
ajfa-15640	228	4	-86	DATE
ajfa-15640	229	1	2003	DATE
ajfa-15640	230	1	belgian	NORP
ajfa-15640	231	1	30(3	CARDINAL
ajfa-15640	231	2	573-587	CARDINAL
ajfa-15640	232	1	https://doi.org/10.1111/1468asian	NORP
ajfa-15640	232	2	finance & accounting	ORG
ajfa-15640	232	3	1946	CARDINAL
ajfa-15640	232	4	11	CARDINAL
ajfa-15640	232	5	2	CARDINAL
ajfa-15640	232	6	a.	PERSON
ajfa-15640	232	7	2004	DATE
ajfa-15640	234	1	international journal of commerce & management	ORG
ajfa-15640	234	2	48-61	CARDINAL
ajfa-15640	235	1	t. m.	PERSON
ajfa-15640	235	2	2005	DATE
ajfa-15640	237	1	20(2	CARDINAL
ajfa-15640	237	2	11	CARDINAL
ajfa-15640	238	1	gitman	ORG
ajfa-15640	238	2	1974	DATE
ajfa-15640	240	1	9(3	CARDINAL
ajfa-15640	240	2	79-88	DATE
ajfa-15640	241	1	https://doi.org/10.1111/j.1540-6288.1974.tb01453.x hager	PERSON
ajfa-15640	241	2	h.c.	GPE
ajfa-15640	241	3	1976	DATE
ajfa-15640	243	1	march	DATE
ajfa-15640	244	1	19-21	DATE
ajfa-15640	245	1	huynh	PERSON
ajfa-15640	245	2	n.t.	GPE
ajfa-15640	245	3	2011	DATE
ajfa-15640	246	1	netherlands	GPE
ajfa-15640	247	1	school of management & governance	ORG
ajfa-15640	247	2	university of twente	ORG
ajfa-15640	247	3	netherlands	GPE
ajfa-15640	247	4	59	CARDINAL
ajfa-15640	247	5	d., & jagongo, a.	ORG
ajfa-15640	247	6	2013	DATE
ajfa-15640	248	1	nairobi securities exchange	ORG
ajfa-15640	248	2	kenya	GPE
ajfa-15640	249	1	international journal of accounting	ORG
ajfa-15640	249	2	1(1	CARDINAL
ajfa-15640	250	1	melicher	PERSON
ajfa-15640	250	2	r., & leach	ORG
ajfa-15640	250	3	j.	PERSON
ajfa-15640	250	4	2009	DATE
ajfa-15640	252	1	cengage learning	ORG
ajfa-15640	252	2	4th	ORDINAL
ajfa-15640	252	3	688	CARDINAL
ajfa-15640	252	4	t.	GPE
ajfa-15640	252	5	2013	DATE
ajfa-15640	254	1	portugal	GPE
ajfa-15640	255	1	lisbaa school of economics & management	ORG
ajfa-15640	255	2	portugal	GPE
ajfa-15640	255	3	55	CARDINAL
ajfa-15640	255	4	s.	GPE
ajfa-15640	255	5	khanam	GPE
ajfa-15640	255	6	f.	PERSON
ajfa-15640	255	7	pirzada	GPE
ajfa-15640	255	8	s.	GPE
ajfa-15640	255	9	2014	DATE
ajfa-15640	257	1	5(11	CARDINAL
ajfa-15640	257	2	210	CARDINAL
ajfa-15640	257	3	222	CARDINAL
ajfa-15640	258	1	paul	PERSON
ajfa-15640	258	2	2018	DATE
ajfa-15640	259	1	indian	NORP
ajfa-15640	260	1	asia-pacific journal	LOC
ajfa-15640	260	2	14(1-2	CARDINAL
ajfa-15640	260	3	32	CARDINAL
ajfa-15640	261	1	2012	DATE
ajfa-15640	263	1	hanken school of economics	ORG
ajfa-15640	263	2	helsinki	ORG
ajfa-15640	263	3	ross	PERSON
ajfa-15640	263	4	s.	PERSON
ajfa-15640	263	5	westerfield	PERSON
ajfa-15640	263	6	r., & jaffe	ORG
ajfa-15640	263	7	j. (	PERSON
ajfa-15640	263	8	2010	DATE
ajfa-15640	265	1	mcgraw hill	ORG
ajfa-15640	265	2	9 edition	QUANTITY
ajfa-15640	265	3	1003	CARDINAL
ajfa-15640	265	4	h., & soenen	ORG
ajfa-15640	265	5	l.	GPE
ajfa-15640	265	6	1998	DATE
ajfa-15640	267	1	8(2	CARDINAL
ajfa-15640	267	2	37	CARDINAL
ajfa-15640	267	3	m. (2004	PERSON
ajfa-15640	269	1	asian journal of finance & accounting	ORG
ajfa-15640	269	2	1946	CARDINAL
ajfa-15640	269	3	11	CARDINAL
ajfa-15640	269	4	2	CARDINAL
ajfa-15640	269	5	95	CARDINAL
ajfa-15640	270	1	1-22	CARDINAL
ajfa-15640	270	2	s.	PERSON
ajfa-15640	270	3	2012	DATE
ajfa-15640	271	1	uk	GPE
ajfa-15640	272	1	social science research network	ORG
ajfa-15640	273	1	1-50	CARDINAL
ajfa-15640	273	2	s.	PERSON
ajfa-15640	273	3	2013	DATE
ajfa-15640	274	1	pakistan	GPE
ajfa-15640	275	1	3rd	ORDINAL
ajfa-15640	275	2	punjab	GPE
ajfa-15640	275	3	lahore	GPE
ajfa-15640	276	1	1-29	CARDINAL
ajfa-15640	277	1	van horne	PERSON
ajfa-15640	277	2	j., & wachowicz	ORG
ajfa-15640	277	3	2006	DATE
ajfa-15640	279	1	pearson education	ORG
ajfa-15640	279	2	twelfth	ORDINAL
ajfa-15640	279	3	752	CARDINAL