id	sid	eid	entity	type
ajfa-16655	1	1	asian journal of finance & accounting	ORG
ajfa-16655	1	2	1946	CARDINAL
ajfa-16655	1	3	2020	DATE
ajfa-16655	1	4	12	CARDINAL
ajfa-16655	1	5	1	CARDINAL
ajfa-16655	1	6	26	CARDINAL
ajfa-16655	1	7	muhammad junaid qureshi	PERSON
ajfa-16655	1	8	karachi university business school	ORG
ajfa-16655	1	9	university of karachi	ORG
ajfa-16655	1	10	pakistan e	GPE
ajfa-16655	2	1	danish ahmed siddiqui	PERSON
ajfa-16655	2	2	karachi university business school, university of karachi	ORG
ajfa-16655	2	3	pakistan e	GPE
ajfa-16655	2	4	march 1, 2020	DATE
ajfa-16655	2	5	april 15, 2020	DATE
ajfa-16655	2	6	june 1, 2020	DATE
ajfa-16655	3	1	the year 2015 to 2018	DATE
ajfa-16655	3	2	80	CARDINAL
ajfa-16655	4	1	roe	PRODUCT
ajfa-16655	5	1	russia & china and usa	ORG
ajfa-16655	5	2	asian journal of finance & accounting	ORG
ajfa-16655	5	3	1946	CARDINAL
ajfa-16655	5	4	2020	DATE
ajfa-16655	5	5	12	CARDINAL
ajfa-16655	5	6	1	CARDINAL
ajfa-16655	5	7	27	CARDINAL
ajfa-16655	5	8	first	ORDINAL
ajfa-16655	6	1	asian	NORP
ajfa-16655	6	2	finance & accounting	ORG
ajfa-16655	6	3	1946	CARDINAL
ajfa-16655	6	4	2020	DATE
ajfa-16655	6	5	12	CARDINAL
ajfa-16655	6	6	1	CARDINAL
ajfa-16655	6	7	28 1	DATE
ajfa-16655	6	8	1.1	CARDINAL
ajfa-16655	6	9	today	DATE
ajfa-16655	6	10	harit & youssef	ORG
ajfa-16655	7	1	2017	CARDINAL
ajfa-16655	8	1	recent decades	DATE
ajfa-16655	9	1	2015	DATE
ajfa-16655	10	1	hejazi	ORG
ajfa-16655	10	2	ghanbari, & alipour	ORG
ajfa-16655	10	3	2016	DATE
ajfa-16655	12	1	2015	DATE
ajfa-16655	12	2	approximately 80%	PERCENT
ajfa-16655	12	3	2011	DATE
ajfa-16655	13	1	ifrs 3	DATE
ajfa-16655	13	2	141r	CARDINAL
ajfa-16655	13	3	142	CARDINAL
ajfa-16655	14	1	iwu	NORP
ajfa-16655	14	2	2011	DATE
ajfa-16655	17	1	henning	PERSON
ajfa-16655	17	2	shaw	ORG
ajfa-16655	17	3	2000	DATE
ajfa-16655	21	1	gamayuni	ORG
ajfa-16655	21	2	2015	DATE
ajfa-16655	23	1	the united states	GPE
ajfa-16655	23	2	japan	GPE
ajfa-16655	23	3	europe	LOC
ajfa-16655	25	1	oecd	ORG
ajfa-16655	25	2	2011	DATE
ajfa-16655	25	3	asian	NORP
ajfa-16655	25	4	finance & accounting	ORG
ajfa-16655	25	5	1946	CARDINAL
ajfa-16655	25	6	2020	DATE
ajfa-16655	26	1	12	CARDINAL
ajfa-16655	26	2	1	CARDINAL
ajfa-16655	26	3	29	CARDINAL
ajfa-16655	28	1	lim macias et al 2018	PERSON
ajfa-16655	31	1	harrit satt et al	ORG
ajfa-16655	31	2	2017	DATE
ajfa-16655	32	1	rufo mendoza	FAC
ajfa-16655	32	2	2017	CARDINAL
ajfa-16655	32	3	the philippines stock exchange	ORG
ajfa-16655	33	1	2015	CARDINAL
ajfa-16655	33	2	indonesia	GPE
ajfa-16655	36	1	first	ORDINAL
ajfa-16655	40	1	coke	ORG
ajfa-16655	40	2	amazon	ORG
ajfa-16655	40	3	walmart	ORG
ajfa-16655	40	4	2016	CARDINAL
ajfa-16655	44	1	peters	PERSON
ajfa-16655	44	2	taylor	PERSON
ajfa-16655	44	3	2017	CARDINAL
ajfa-16655	44	4	only 19%	PERCENT
ajfa-16655	44	5	2014	DATE
ajfa-16655	44	6	2005	DATE
ajfa-16655	44	7	procter & gamble	ORG
ajfa-16655	44	8	$57 billion	MONEY
ajfa-16655	44	9	gillette	ORG
ajfa-16655	45	1	p&g	ORG
ajfa-16655	45	2	$24 billion	MONEY
ajfa-16655	48	1	zhang (2017)	ORG
ajfa-16655	48	2	french	NORP
ajfa-16655	48	3	1992	DATE
ajfa-16655	49	1	asian	NORP
ajfa-16655	49	2	finance & accounting	ORG
ajfa-16655	49	3	1946	CARDINAL
ajfa-16655	49	4	2020	DATE
ajfa-16655	50	1	12	CARDINAL
ajfa-16655	50	2	1 ajfa.macrothink.org/	CARDINAL
ajfa-16655	50	3	wilson, et.al.	ORG
ajfa-16655	50	4	2014	DATE
ajfa-16655	51	1	yu-chi	GPE
ajfa-16655	51	2	lin	PERSON
ajfa-16655	51	3	2018	DATE
ajfa-16655	52	1	1.2	CARDINAL
ajfa-16655	53	1	2001	DATE
ajfa-16655	54	1	1998	DATE
ajfa-16655	54	2	three	CARDINAL
ajfa-16655	55	1	leif edvinsson	PERSON
ajfa-16655	56	1	choong	PERSON
ajfa-16655	56	2	2008	DATE
ajfa-16655	57	1	three	CARDINAL
ajfa-16655	58	1	roos et al	PERSON
ajfa-16655	59	1	1997	DATE
ajfa-16655	60	1	two	CARDINAL
ajfa-16655	62	1	1994	DATE
ajfa-16655	63	1	38	DATE
ajfa-16655	65	1	5	CARDINAL
ajfa-16655	65	2	1989	DATE
ajfa-16655	65	3	1	CARDINAL
ajfa-16655	65	4	2	CARDINAL
ajfa-16655	65	5	3	CARDINAL
ajfa-16655	65	6	5	CARDINAL
ajfa-16655	68	1	jensen	PERSON
ajfa-16655	68	2	1976	DATE
ajfa-16655	73	1	asian	NORP
ajfa-16655	73	2	finance & accounting	ORG
ajfa-16655	73	3	1946	CARDINAL
ajfa-16655	73	4	2020	DATE
ajfa-16655	73	5	12	CARDINAL
ajfa-16655	73	6	1	CARDINAL
ajfa-16655	73	7	31	CARDINAL
ajfa-16655	76	1	modigliani	ORG
ajfa-16655	76	2	miller	PERSON
ajfa-16655	77	1	one	CARDINAL
ajfa-16655	78	1	carlson	PERSON
ajfa-16655	78	2	1997	DATE
ajfa-16655	79	1	the wall street journal	ORG
ajfa-16655	79	2	the mid-1990s	DATE
ajfa-16655	80	1	rindu rika gamayun	PERSON
ajfa-16655	80	2	2015	DATE
ajfa-16655	80	3	vladimir dženopoljac stevo janoševic nick bontis	PERSON
ajfa-16655	80	4	2016	DATE
ajfa-16655	82	1	al	PERSON
ajfa-16655	82	2	2015	DATE
ajfa-16655	82	3	a. yahya et al,2015	PERSON
ajfa-16655	82	4	al 2017	FAC
ajfa-16655	82	5	rufo r mendoza 2017);(zeb	ORG
ajfa-16655	82	6	s. & rashid	ORG
ajfa-16655	82	7	2016	DATE
ajfa-16655	82	8	lim s.c macias et al 2018	PERSON
ajfa-16655	84	1	1.3	CARDINAL
ajfa-16655	84	2	14	CARDINAL
ajfa-16655	84	3	2015 to 2018	DATE
ajfa-16655	84	4	annual	DATE
ajfa-16655	88	1	1.4	CARDINAL
ajfa-16655	90	1	14	CARDINAL
ajfa-16655	90	2	80	CARDINAL
ajfa-16655	92	1	14	CARDINAL
ajfa-16655	92	2	roe	PRODUCT
ajfa-16655	92	3	value & price	ORG
ajfa-16655	94	1	four years	DATE
ajfa-16655	94	2	2015 to 2018	DATE
ajfa-16655	95	1	3	CARDINAL
ajfa-16655	97	1	asian journal of finance & accounting	ORG
ajfa-16655	97	2	1946	CARDINAL
ajfa-16655	97	3	2020	DATE
ajfa-16655	97	4	12	CARDINAL
ajfa-16655	97	5	1	CARDINAL
ajfa-16655	97	6	32 2	CARDINAL
ajfa-16655	98	1	haji	PERSON
ajfa-16655	98	2	ghazali	PERSON
ajfa-16655	98	3	2018	DATE
ajfa-16655	100	1	2017	CARDINAL
ajfa-16655	101	1	nijun zhang	PERSON
ajfa-16655	101	2	2017	CARDINAL
ajfa-16655	101	3	china	GPE
ajfa-16655	105	1	chinese	NORP
ajfa-16655	106	1	china	GPE
ajfa-16655	108	1	vladimir dženopoljac	PERSON
ajfa-16655	108	2	stevo janoševic & nick	ORG
ajfa-16655	108	3	2016	CARDINAL
ajfa-16655	108	4	serbia	GPE
ajfa-16655	112	1	2015	CARDINAL
ajfa-16655	114	1	gamayuni	ORG
ajfa-16655	114	2	2015	CARDINAL
ajfa-16655	114	3	indonesia	GPE
ajfa-16655	115	1	2007-2009	DATE
ajfa-16655	115	2	indonesia	GPE
ajfa-16655	119	1	asian	NORP
ajfa-16655	119	2	finance & accounting	ORG
ajfa-16655	119	3	1946	CARDINAL
ajfa-16655	119	4	2020	DATE
ajfa-16655	119	5	12	CARDINAL
ajfa-16655	119	6	1	CARDINAL
ajfa-16655	119	7	33	CARDINAL
ajfa-16655	121	1	martins & alves	ORG
ajfa-16655	121	2	2010	DATE
ajfa-16655	122	1	3	CARDINAL
ajfa-16655	122	2	3.1	CARDINAL
ajfa-16655	122	3	roe	PRODUCT
ajfa-16655	123	1	1	CARDINAL
ajfa-16655	123	2	asian	NORP
ajfa-16655	123	3	finance & accounting	ORG
ajfa-16655	123	4	1946	CARDINAL
ajfa-16655	123	5	2020	DATE
ajfa-16655	123	6	12	CARDINAL
ajfa-16655	123	7	1	CARDINAL
ajfa-16655	123	8	34	CARDINAL
ajfa-16655	123	9	1	CARDINAL
ajfa-16655	124	1	1	CARDINAL
ajfa-16655	125	1	roa	ORG
ajfa-16655	125	2	2	CARDINAL
ajfa-16655	127	1	3	CARDINAL
ajfa-16655	129	1	4	CARDINAL
ajfa-16655	129	2	5	CARDINAL
ajfa-16655	130	1	6	CARDINAL
ajfa-16655	133	1	7	CARDINAL
ajfa-16655	135	1	8	CARDINAL
ajfa-16655	136	1	9	CARDINAL
ajfa-16655	136	2	the past 12 months	DATE
ajfa-16655	137	1	10	CARDINAL
ajfa-16655	137	2	asian	NORP
ajfa-16655	137	3	finance & accounting	ORG
ajfa-16655	137	4	1946	CARDINAL
ajfa-16655	137	5	2020	DATE
ajfa-16655	137	6	12	CARDINAL
ajfa-16655	137	7	1	CARDINAL
ajfa-16655	137	8	35 3.2	CARDINAL
ajfa-16655	137	9	4 years	DATE
ajfa-16655	137	10	2015-2018	DATE
ajfa-16655	137	11	80	CARDINAL
ajfa-16655	146	1	one	CARDINAL
ajfa-16655	148	1	two	CARDINAL
ajfa-16655	151	1	3.3	CARDINAL
ajfa-16655	151	2	38	DATE
ajfa-16655	153	1	canibano	ORG
ajfa-16655	153	2	garcia-ayuso	PERSON
ajfa-16655	153	3	sanchez	PERSON
ajfa-16655	153	4	2000	DATE
ajfa-16655	153	5	lantz	PERSON
ajfa-16655	154	1	2005	DATE
ajfa-16655	166	1	jensen	PERSON
ajfa-16655	166	2	1976	DATE
ajfa-16655	167	1	asian	NORP
ajfa-16655	167	2	finance & accounting	ORG
ajfa-16655	167	3	1946	CARDINAL
ajfa-16655	167	4	2020	DATE
ajfa-16655	167	5	12	CARDINAL
ajfa-16655	167	6	1	CARDINAL
ajfa-16655	167	7	36	CARDINAL
ajfa-16655	169	1	second	ORDINAL
ajfa-16655	175	1	agrawal	PERSON
ajfa-16655	175	2	knoeber	PERSON
ajfa-16655	175	3	1996	DATE
ajfa-16655	176	1	connolly	PERSON
ajfa-16655	176	2	1984	DATE
ajfa-16655	177	1	erawati	PERSON
ajfa-16655	177	2	sudana	PERSON
ajfa-16655	177	3	2005	DATE
ajfa-16655	177	4	1	CARDINAL
ajfa-16655	177	5	2	CARDINAL
ajfa-16655	180	1	p/e. h3b	ORG
ajfa-16655	184	1	h4	ORG
ajfa-16655	184	2	miyagawa	ORG
ajfa-16655	184	3	2015	DATE
ajfa-16655	184	4	h4	ORG
ajfa-16655	186	1	5	CARDINAL
ajfa-16655	188	1	mortensen	PERSON
ajfa-16655	188	2	eustace	PERSON
ajfa-16655	188	3	1997	DATE
ajfa-16655	190	1	3.4	CARDINAL
ajfa-16655	190	2	ato, roe	PERSON
ajfa-16655	191	1	pls	NORP
ajfa-16655	191	2	asian	NORP
ajfa-16655	191	3	finance & accounting	ORG
ajfa-16655	191	4	1946	CARDINAL
ajfa-16655	191	5	2020	DATE
ajfa-16655	191	6	12	CARDINAL
ajfa-16655	191	7	1	CARDINAL
ajfa-16655	191	8	37	CARDINAL
ajfa-16655	191	9	1	CARDINAL
ajfa-16655	191	10	1	CARDINAL
ajfa-16655	191	11	4	CARDINAL
ajfa-16655	191	12	4.1	CARDINAL
ajfa-16655	192	1	annual	DATE
ajfa-16655	192	2	the years 2015-2018	DATE
ajfa-16655	193	1	80	CARDINAL
ajfa-16655	194	1	years	DATE
ajfa-16655	194	2	320	CARDINAL
ajfa-16655	195	1	2	CARDINAL
ajfa-16655	195	2	#	CARDINAL
ajfa-16655	195	3	1	CARDINAL
ajfa-16655	195	4	brazil adobe inc.	ORG
ajfa-16655	195	5	services broadcom inc.	ORG
ajfa-16655	195	6	asian	NORP
ajfa-16655	195	7	finance & accounting	ORG
ajfa-16655	195	8	1946	CARDINAL
ajfa-16655	195	9	2020	DATE
ajfa-16655	195	10	12	CARDINAL
ajfa-16655	195	11	1	CARDINAL
ajfa-16655	195	12	38	CARDINAL
ajfa-16655	195	13	sinqia s.a services	ORG
ajfa-16655	195	14	2	CARDINAL
ajfa-16655	195	15	china	GPE
ajfa-16655	195	16	zte	CARDINAL
ajfa-16655	195	17	3	CARDINAL
ajfa-16655	195	18	finland nokia corporation	ORG
ajfa-16655	195	19	ericsson	GPE
ajfa-16655	195	20	4 germany dell	GPE
ajfa-16655	195	21	sap se services	ORG
ajfa-16655	195	22	5	CARDINAL
ajfa-16655	195	23	india	GPE
ajfa-16655	195	24	himachal	ORG
ajfa-16655	195	25	infosys services l & t services mphasis services	ORG
ajfa-16655	195	26	asian	NORP
ajfa-16655	195	27	finance & accounting	ORG
ajfa-16655	195	28	1946	CARDINAL
ajfa-16655	195	29	2020	DATE
ajfa-16655	195	30	12	CARDINAL
ajfa-16655	195	31	1	CARDINAL
ajfa-16655	195	32	39	CARDINAL
ajfa-16655	195	33	tata	ORG
ajfa-16655	196	1	wipro services zensar services	ORG
ajfa-16655	196	2	heg	ORG
ajfa-16655	196	3	ifb	ORG
ajfa-16655	196	4	6	CARDINAL
ajfa-16655	196	5	indonesia	GPE
ajfa-16655	196	6	sarana menara manufacturing pt	ORG
ajfa-16655	196	7	supreme cable	ORG
ajfa-16655	196	8	7	CARDINAL
ajfa-16655	196	9	japan	GPE
ajfa-16655	196	10	kanematsu services baycurrent services keyence corp	ORG
ajfa-16655	196	11	sony corp manufacturing	ORG
ajfa-16655	196	12	tokyo	GPE
ajfa-16655	196	13	otsuka corporation services	ORG
ajfa-16655	196	14	8	CARDINAL
ajfa-16655	196	15	9	CARDINAL
ajfa-16655	196	16	pakistan	GPE
ajfa-16655	196	17	asian	NORP
ajfa-16655	196	18	finance & accounting	ORG
ajfa-16655	196	19	1946	CARDINAL
ajfa-16655	196	20	2020	DATE
ajfa-16655	196	21	12	CARDINAL
ajfa-16655	196	22	1	CARDINAL
ajfa-16655	196	23	40	CARDINAL
ajfa-16655	196	24	netsol services ptc services system	ORG
ajfa-16655	196	25	trg	ORG
ajfa-16655	196	26	10	CARDINAL
ajfa-16655	196	27	russia yandex n.v services public joint stock company	ORG
ajfa-16655	196	28	rbc	ORG
ajfa-16655	196	29	levenhuk jsc (lvhk.me	PERSON
ajfa-16655	196	30	11	CARDINAL
ajfa-16655	196	31	south africa	GPE
ajfa-16655	196	32	12	CARDINAL
ajfa-16655	196	33	south korea	GPE
ajfa-16655	197	1	kl-net corp services mico	ORG
ajfa-16655	197	2	asian	NORP
ajfa-16655	197	3	finance & accounting	ORG
ajfa-16655	197	4	1946	CARDINAL
ajfa-16655	197	5	2020	DATE
ajfa-16655	197	6	12	CARDINAL
ajfa-16655	197	7	1	CARDINAL
ajfa-16655	197	8	41	CARDINAL
ajfa-16655	197	9	samsung	ORG
ajfa-16655	197	10	13	CARDINAL
ajfa-16655	197	11	taiwan	GPE
ajfa-16655	197	12	taiwan	GPE
ajfa-16655	197	13	yageo corporation	ORG
ajfa-16655	197	14	14 usa amadeus services accenture services	ORG
ajfa-16655	197	15	cisco systems	ORG
ajfa-16655	197	16	fujitsu	ORG
ajfa-16655	197	17	intel	ORG
ajfa-16655	197	18	microsoft corporation services nividia	ORG
ajfa-16655	197	19	oracle services	ORG
ajfa-16655	197	20	texas	GPE
ajfa-16655	197	21	4.2	CARDINAL
ajfa-16655	197	22	4.2.1	CARDINAL
ajfa-16655	197	23	asian	NORP
ajfa-16655	197	24	finance & accounting	ORG
ajfa-16655	197	25	1946	CARDINAL
ajfa-16655	197	26	2020	DATE
ajfa-16655	197	27	12	CARDINAL
ajfa-16655	197	28	1	CARDINAL
ajfa-16655	197	29	42	CARDINAL
ajfa-16655	205	1	asian	NORP
ajfa-16655	205	2	finance & accounting	ORG
ajfa-16655	205	3	1946	CARDINAL
ajfa-16655	205	4	2020	DATE
ajfa-16655	205	5	12	CARDINAL
ajfa-16655	205	6	1 ajfa.macrothink.org/ 43	CARDINAL
ajfa-16655	209	1	asian	NORP
ajfa-16655	209	2	finance & accounting	ORG
ajfa-16655	209	3	1946	CARDINAL
ajfa-16655	209	4	2020	DATE
ajfa-16655	209	5	12	CARDINAL
ajfa-16655	209	6	1	CARDINAL
ajfa-16655	209	7	44	CARDINAL
ajfa-16655	213	1	2015-2018	DATE
ajfa-16655	213	2	brazil	GPE
ajfa-16655	213	3	china	GPE
ajfa-16655	213	4	finland	GPE
ajfa-16655	213	5	pakistan	GPE
ajfa-16655	213	6	taiwan	GPE
ajfa-16655	213	7	2015 to 2018	DATE
ajfa-16655	214	1	4.3	CARDINAL
ajfa-16655	214	2	annual	DATE
ajfa-16655	215	1	3	CARDINAL
ajfa-16655	216	1	ia	GPE
ajfa-16655	216	2	α+β1roa+β2ato+β3roe+β4roic+β5profitability+β6der+β7dpr+β8pe +	CARDINAL
ajfa-16655	216	3	asian	NORP
ajfa-16655	216	4	finance & accounting	ORG
ajfa-16655	216	5	1946	CARDINAL
ajfa-16655	216	6	2020	DATE
ajfa-16655	216	7	12	CARDINAL
ajfa-16655	216	8	1	CARDINAL
ajfa-16655	216	9	45	CARDINAL
ajfa-16655	216	10	3	CARDINAL
ajfa-16655	217	1	5	CARDINAL
ajfa-16655	217	2	5.1	CARDINAL
ajfa-16655	217	3	4	CARDINAL
ajfa-16655	217	4	4	CARDINAL
ajfa-16655	217	5	5.2	CARDINAL
ajfa-16655	217	6	5	CARDINAL
ajfa-16655	218	1	asian journal of finance & accounting	ORG
ajfa-16655	218	2	1946	CARDINAL
ajfa-16655	218	3	2020	DATE
ajfa-16655	218	4	12	CARDINAL
ajfa-16655	218	5	1	CARDINAL
ajfa-16655	218	6	46	CARDINAL
ajfa-16655	218	7	5	CARDINAL
ajfa-16655	219	1	1	CARDINAL
ajfa-16655	219	2	1	CARDINAL
ajfa-16655	219	3	1	CARDINAL
ajfa-16655	219	4	2	CARDINAL
ajfa-16655	219	5	0.818 1	CARDINAL
ajfa-16655	219	6	3	CARDINAL
ajfa-16655	219	7	0.89	CARDINAL
ajfa-16655	219	8	0.84 1 ato	QUANTITY
ajfa-16655	219	9	0.7	CARDINAL
ajfa-16655	219	10	5	CARDINAL
ajfa-16655	220	1	1	CARDINAL
ajfa-16655	220	2	6	CARDINAL
ajfa-16655	220	3	1	CARDINAL
ajfa-16655	220	4	7) -0.091 -0.071	DATE
ajfa-16655	220	5	0.007	CARDINAL
ajfa-16655	220	6	1	CARDINAL
ajfa-16655	220	7	0.014	CARDINAL
ajfa-16655	220	8	0.063 0.085 -0.114	PERCENT
ajfa-16655	220	9	9	CARDINAL
ajfa-16655	220	10	0.31	CARDINAL
ajfa-16655	220	11	0.067 1	CARDINAL
ajfa-16655	220	12	10	CARDINAL
ajfa-16655	223	1	1	CARDINAL
ajfa-16655	223	2	11	CARDINAL
ajfa-16655	223	3	0.066	CARDINAL
ajfa-16655	223	4	0.029 0.022	CARDINAL
ajfa-16655	223	5	1	CARDINAL
ajfa-16655	225	1	5.3	CARDINAL
ajfa-16655	226	1	roe	PRODUCT
ajfa-16655	227	1	roe	PRODUCT
ajfa-16655	228	1	2.619	CARDINAL
ajfa-16655	232	1	2.570	CARDINAL
ajfa-16655	232	2	0.01	CARDINAL
ajfa-16655	235	1	asian journal of finance & accounting	ORG
ajfa-16655	235	2	1946	CARDINAL
ajfa-16655	235	3	2020	DATE
ajfa-16655	235	4	12	CARDINAL
ajfa-16655	235	5	1	CARDINAL
ajfa-16655	235	6	47	CARDINAL
ajfa-16655	235	7	2	CARDINAL
ajfa-16655	235	8	pls	NORP
ajfa-16655	236	1	2.990	CARDINAL
ajfa-16655	236	2	0.003	CARDINAL
ajfa-16655	240	1	1.602	CARDINAL
ajfa-16655	240	2	0.11	CARDINAL
ajfa-16655	243	1	3.982	CARDINAL
ajfa-16655	243	2	0.001	CARDINAL
ajfa-16655	247	1	asian	NORP
ajfa-16655	247	2	finance & accounting	ORG
ajfa-16655	247	3	1946	CARDINAL
ajfa-16655	247	4	2020	DATE
ajfa-16655	247	5	12	CARDINAL
ajfa-16655	247	6	1	CARDINAL
ajfa-16655	247	7	48	CARDINAL
ajfa-16655	249	1	0.582	CARDINAL
ajfa-16655	249	2	0.561	TIME
ajfa-16655	251	1	h2b	ORG
ajfa-16655	252	1	0.084	CARDINAL
ajfa-16655	252	2	2.516	CARDINAL
ajfa-16655	252	3	0.012	CARDINAL
ajfa-16655	256	1	p/e.	ORG
ajfa-16655	256	2	0.304	CARDINAL
ajfa-16655	256	3	1.242	CARDINAL
ajfa-16655	256	4	0.215	CARDINAL
ajfa-16655	259	1	2.693	CARDINAL
ajfa-16655	259	2	0.007	CARDINAL
ajfa-16655	264	1	2.850	CARDINAL
ajfa-16655	264	2	0.005	CARDINAL
ajfa-16655	267	1	asian journal of finance & accounting	ORG
ajfa-16655	267	2	1946	CARDINAL
ajfa-16655	267	3	2020	DATE
ajfa-16655	267	4	12	CARDINAL
ajfa-16655	267	5	1	CARDINAL
ajfa-16655	267	6	49	CARDINAL
ajfa-16655	267	7	6	CARDINAL
ajfa-16655	268	1	0.017	CARDINAL
ajfa-16655	268	2	0.009	MONEY
ajfa-16655	268	3	0.022 2.57 0.01	CARDINAL
ajfa-16655	268	4	0.018	CARDINAL
ajfa-16655	268	5	0.003	CARDINAL
ajfa-16655	268	6	0.008 1.602 0.11	QUANTITY
ajfa-16655	268	7	0.014 3.982 0.000	MONEY
ajfa-16655	268	8	0.028	CARDINAL
ajfa-16655	268	9	0.084	CARDINAL
ajfa-16655	268	10	0.012	MONEY
ajfa-16655	268	11	0.304 0.245 1.242	MONEY
ajfa-16655	268	12	0.006	CARDINAL
ajfa-16655	268	13	0.007	MONEY
ajfa-16655	268	14	0.009	CARDINAL
ajfa-16655	268	15	2.85	MONEY
ajfa-16655	268	16	5.4	CARDINAL
ajfa-16655	269	1	7	CARDINAL
ajfa-16655	270	1	finland	GPE
ajfa-16655	270	2	h1b	ORG
ajfa-16655	270	3	finland	GPE
ajfa-16655	270	4	russia	GPE
ajfa-16655	270	5	china	GPE
ajfa-16655	270	6	pakistan	GPE
ajfa-16655	270	7	russia	GPE
ajfa-16655	270	8	china	GPE
ajfa-16655	270	9	h2b	ORG
ajfa-16655	270	10	japan	GPE
ajfa-16655	271	1	5.5	CARDINAL
ajfa-16655	272	1	8	CARDINAL
ajfa-16655	274	1	5.6	CARDINAL
ajfa-16655	274	2	8	CARDINAL
ajfa-16655	274	3	roe, roa	LOC
ajfa-16655	274	4	roic	ORG
ajfa-16655	277	1	asian journal of finance & accounting	ORG
ajfa-16655	277	2	1946	CARDINAL
ajfa-16655	277	3	2020	DATE
ajfa-16655	277	4	12	CARDINAL
ajfa-16655	277	5	1	CARDINAL
ajfa-16655	277	6	50	CARDINAL
ajfa-16655	277	7	roe	PRODUCT
ajfa-16655	277	8	two	CARDINAL
ajfa-16655	278	1	8	CARDINAL
ajfa-16655	280	1	finland	GPE
ajfa-16655	280	2	japan	GPE
ajfa-16655	280	3	pakistan	GPE
ajfa-16655	280	4	russia & china	ORG
ajfa-16655	281	1	russia & china and usa.	ORG
ajfa-16655	281	2	9	CARDINAL
ajfa-16655	282	1	7	CARDINAL
ajfa-16655	282	2	finland	GPE
ajfa-16655	282	3	japan	GPE
ajfa-16655	282	4	pakistan	GPE
ajfa-16655	282	5	russia	GPE
ajfa-16655	282	6	china usa	ORG
ajfa-16655	282	7	0.023	CARDINAL
ajfa-16655	282	8	0.047 3.715 0.000 -0.133	QUANTITY
ajfa-16655	282	9	0.053	CARDINAL
ajfa-16655	282	10	0.016	MONEY
ajfa-16655	282	11	0.218	CARDINAL
ajfa-16655	282	12	0.021	CARDINAL
ajfa-16655	282	13	0.031	CARDINAL
ajfa-16655	282	14	0.361	CARDINAL
ajfa-16655	282	15	0.059	CARDINAL
ajfa-16655	282	16	0.027	MONEY
ajfa-16655	282	17	0.065	CARDINAL
ajfa-16655	282	18	0.025 3.274 0.001	CARDINAL
ajfa-16655	282	19	0.035 5.588	MONEY
ajfa-16655	282	20	0.061	CARDINAL
ajfa-16655	282	21	0.037	CARDINAL
ajfa-16655	282	22	0.021 3.533	CARDINAL
ajfa-16655	282	23	1.426	MONEY
ajfa-16655	282	24	0.039	CARDINAL
ajfa-16655	282	25	2.542 0.011	CARDINAL
ajfa-16655	282	26	0.031	CARDINAL
ajfa-16655	282	27	0.058	CARDINAL
ajfa-16655	282	28	0.160 1.515	MONEY
ajfa-16655	282	29	0.750	MONEY
ajfa-16655	282	30	0.097 1.397	CARDINAL
ajfa-16655	282	31	0.163	CARDINAL
ajfa-16655	282	32	0.054 1.150	MONEY
ajfa-16655	282	33	1.965	MONEY
ajfa-16655	282	34	0.088	CARDINAL
ajfa-16655	282	35	0.199	MONEY
ajfa-16655	282	36	0.089 0.615 0.539	MONEY
ajfa-16655	282	37	0.060	MONEY
ajfa-16655	282	38	0.002	MONEY
ajfa-16655	282	39	0.127 1.073	MONEY
ajfa-16655	282	40	0.081 0.160 0.509	MONEY
ajfa-16655	282	41	0.092 2.280 0.023	MONEY
ajfa-16655	282	42	0.154	CARDINAL
ajfa-16655	282	43	1.528 0.127	CARDINAL
ajfa-16655	282	44	0.048	CARDINAL
ajfa-16655	282	45	0.578	CARDINAL
ajfa-16655	282	46	0.014	CARDINAL
ajfa-16655	282	47	0.144	CARDINAL
ajfa-16655	282	48	0.083	CARDINAL
ajfa-16655	282	49	5.315	MONEY
ajfa-16655	282	50	0.056	CARDINAL
ajfa-16655	282	51	0.063	CARDINAL
ajfa-16655	282	52	0.625	MONEY
ajfa-16655	282	53	0.093 2.306 0.022	MONEY
ajfa-16655	282	54	0.125 3.828 0.000 asian journal	MONEY
ajfa-16655	282	55	finance & accounting	ORG
ajfa-16655	282	56	1946	CARDINAL
ajfa-16655	282	57	2020	DATE
ajfa-16655	282	58	12	CARDINAL
ajfa-16655	282	59	1	CARDINAL
ajfa-16655	282	60	51	CARDINAL
ajfa-16655	282	61	8	CARDINAL
ajfa-16655	282	62	0.017	CARDINAL
ajfa-16655	282	63	0.036	CARDINAL
ajfa-16655	282	64	4.851	MONEY
ajfa-16655	282	65	0.014	CARDINAL
ajfa-16655	282	66	0.024	CARDINAL
ajfa-16655	282	67	0.016	CARDINAL
ajfa-16655	282	68	0.001	CARDINAL
ajfa-16655	282	69	0.024	CARDINAL
ajfa-16655	282	70	0.019 1.631	CARDINAL
ajfa-16655	282	71	0.021	CARDINAL
ajfa-16655	282	72	0.061	MONEY
ajfa-16655	282	73	0.015 3.774	MONEY
ajfa-16655	282	74	0.058	CARDINAL
ajfa-16655	282	75	0.144	CARDINAL
ajfa-16655	282	76	0.014 2.698	CARDINAL
ajfa-16655	282	77	0.137	MONEY
ajfa-16655	282	78	0.018	MONEY
ajfa-16655	282	79	0.100	CARDINAL
ajfa-16655	282	80	0.301	CARDINAL
ajfa-16655	282	81	1.265 0.206	QUANTITY
ajfa-16655	282	82	0.666	MONEY
ajfa-16655	282	83	0.020	CARDINAL
ajfa-16655	282	84	0.012	CARDINAL
ajfa-16655	282	85	4.951	MONEY
ajfa-16655	282	86	0.029 3.578 0.000	QUANTITY
ajfa-16655	282	87	0.052	CARDINAL
ajfa-16655	282	88	9	CARDINAL
ajfa-16655	283	1	0.157	MONEY
ajfa-16655	283	2	0.169 0.000	CARDINAL
ajfa-16655	283	3	0.007	CARDINAL
ajfa-16655	283	4	0.372	MONEY
ajfa-16655	283	5	0.995	MONEY
ajfa-16655	283	6	0.090	CARDINAL
ajfa-16655	283	7	0.204	MONEY
ajfa-16655	283	8	0.262 0.118	CARDINAL
ajfa-16655	283	9	0.030 0.890	CARDINAL
ajfa-16655	283	10	0.054 0.832	CARDINAL
ajfa-16655	283	11	10	CARDINAL
ajfa-16655	284	1	6	CARDINAL
ajfa-16655	285	1	haji	PERSON
ajfa-16655	285	2	ghazali	PERSON
ajfa-16655	285	3	2018	DATE
ajfa-16655	285	4	nijun zhang	PERSON
ajfa-16655	285	5	2017	CARDINAL
ajfa-16655	285	6	vladimir dženopoljac	PERSON
ajfa-16655	285	7	stevo janoševic & nick	ORG
ajfa-16655	285	8	2016	CARDINAL
ajfa-16655	285	9	gamayuni	ORG
ajfa-16655	285	10	2015	CARDINAL
ajfa-16655	286	1	asian	NORP
ajfa-16655	286	2	finance & accounting	ORG
ajfa-16655	286	3	1946	CARDINAL
ajfa-16655	286	4	2020	DATE
ajfa-16655	287	1	12	CARDINAL
ajfa-16655	287	2	1	CARDINAL
ajfa-16655	287	3	52	CARDINAL
ajfa-16655	288	1	1	CARDINAL
ajfa-16655	288	2	five	CARDINAL
ajfa-16655	288	3	four	CARDINAL
ajfa-16655	289	1	2	CARDINAL
ajfa-16655	290	1	3	CARDINAL
ajfa-16655	291	1	4	CARDINAL
ajfa-16655	291	2	80	CARDINAL
ajfa-16655	292	1	5	CARDINAL
ajfa-16655	292	2	finland	GPE
ajfa-16655	292	3	japan	GPE
ajfa-16655	292	4	pakistan	GPE
ajfa-16655	292	5	russia & china	ORG
ajfa-16655	293	1	14	CARDINAL
ajfa-16655	297	1	7	CARDINAL
ajfa-16655	298	1	14	CARDINAL
ajfa-16655	298	2	2015 to 2018	DATE
ajfa-16655	299	1	only one	CARDINAL
ajfa-16655	302	1	firstly	ORDINAL
ajfa-16655	302	2	roe, roa	LOC
ajfa-16655	303	1	secondly	ORDINAL
ajfa-16655	303	2	finland	GPE
ajfa-16655	303	3	roe	ORG
ajfa-16655	303	4	japan	GPE
ajfa-16655	303	5	roe	ORG
ajfa-16655	303	6	pakistan	GPE
ajfa-16655	303	7	roe, roa	LOC
ajfa-16655	303	8	russia	GPE
ajfa-16655	303	9	roe, roa	LOC
ajfa-16655	303	10	roic	ORG
ajfa-16655	304	1	third	ORDINAL
ajfa-16655	304	2	asian	NORP
ajfa-16655	304	3	finance & accounting	ORG
ajfa-16655	304	4	1946	CARDINAL
ajfa-16655	304	5	2020	DATE
ajfa-16655	304	6	12	CARDINAL
ajfa-16655	304	7	1	CARDINAL
ajfa-16655	304	8	53	CARDINAL
ajfa-16655	305	1	roe	PRODUCT
ajfa-16655	305	2	two	CARDINAL
ajfa-16655	306	1	roe	PRODUCT
ajfa-16655	306	2	two	CARDINAL
ajfa-16655	309	1	7.1	CARDINAL
ajfa-16655	309	2	the last few years	DATE
ajfa-16655	310	1	today	DATE
ajfa-16655	310	2	kahn	ORG
ajfa-16655	310	3	2002	DATE
ajfa-16655	316	1	7.2	CARDINAL
ajfa-16655	317	1	one	CARDINAL
ajfa-16655	317	2	annual	DATE
ajfa-16655	318	1	second	ORDINAL
ajfa-16655	319	1	7.3	CARDINAL
ajfa-16655	319	2	1	CARDINAL
ajfa-16655	322	1	2	CARDINAL
ajfa-16655	323	1	3	CARDINAL
ajfa-16655	323	2	asian	NORP
ajfa-16655	323	3	finance & accounting	ORG
ajfa-16655	323	4	1946	CARDINAL
ajfa-16655	323	5	2020	DATE
ajfa-16655	323	6	12	CARDINAL
ajfa-16655	323	7	1	CARDINAL
ajfa-16655	323	8	54	CARDINAL
ajfa-16655	325	1	abubakar	PERSON
ajfa-16655	325	2	modibbo	GPE
ajfa-16655	326	1	2015	CARDINAL
ajfa-16655	327	1	nigeria	GPE
ajfa-16655	328	1	research journal of finance	ORG
ajfa-16655	328	2	6	CARDINAL
ajfa-16655	328	3	60	CARDINAL
ajfa-16655	329	1	agrawal, a., & knoeber	ORG
ajfa-16655	329	2	c. r.	PERSON
ajfa-16655	329	3	1996	DATE
ajfa-16655	331	1	analysis,31(3	ORG
ajfa-16655	331	2	377-397	CARDINAL
ajfa-16655	332	1	2015	DATE
ajfa-16655	333	1	tunisian	NORP
ajfa-16655	334	1	procedia economics	ORG
ajfa-16655	334	2	23	CARDINAL
ajfa-16655	334	3	783	CARDINAL
ajfa-16655	335	1	j., & susak	ORG
ajfa-16655	335	2	t.	GPE
ajfa-16655	335	3	2015, september	DATE
ajfa-16655	336	1	croatia	GPE
ajfa-16655	337	1	10th	ORDINAL
ajfa-16655	337	2	miami	GPE
ajfa-16655	338	1	carlson	PERSON
ajfa-16655	338	2	s. j., & bathala	PERSON
ajfa-16655	338	3	c. t.	PERSON
ajfa-16655	338	4	1997	DATE
ajfa-16655	340	1	179-196	CARDINAL
ajfa-16655	341	1	https://doi.org/10.1111/1468-5957.00101 choong	PERSON
ajfa-16655	341	2	k. k.	PERSON
ajfa-16655	341	3	2008	DATE
ajfa-16655	344	1	https://doi.org/10.1108/14691930810913186 connolly	GPE
ajfa-16655	344	2	r. a.	PERSON
ajfa-16655	344	3	m.	PERSON
ajfa-16655	344	4	1984	DATE
ajfa-16655	346	1	682-686	CARDINAL
ajfa-16655	347	1	https://doi.org/10.2307/1935995 dodd	PERSON
ajfa-16655	347	2	m. d.	PERSON
ajfa-16655	347	3	2016	DATE
ajfa-16655	349	1	journal of communication management	ORG
ajfa-16655	351	1	289	CARDINAL
ajfa-16655	351	2	dženopoljac	PERSON
ajfa-16655	351	3	janoševic	PERSON
ajfa-16655	351	4	s., & bontis	ORG
ajfa-16655	351	5	2016	DATE
ajfa-16655	352	1	serbian	NORP
ajfa-16655	353	1	17(2	CARDINAL
ajfa-16655	353	2	373	CARDINAL
ajfa-16655	354	1	n. m. a., & sudana	PERSON
ajfa-16655	354	2	i. p. (	PERSON
ajfa-16655	354	3	2005	DATE
ajfa-16655	357	1	10.5897	CARDINAL
ajfa-16655	357	2	miyagawa	PERSON
ajfa-16655	357	3	t.	GPE
ajfa-16655	357	4	mukai	PERSON
ajfa-16655	357	5	k.	PERSON
ajfa-16655	357	6	shinoda	PERSON
ajfa-16655	357	7	k.	PERSON
ajfa-16655	357	8	2009	DATE
ajfa-16655	358	1	japan	GPE
ajfa-16655	359	1	717	CARDINAL
ajfa-16655	360	1	https://doi.org/10.1111/1468-5957.00101	GPE
ajfa-16655	360	2	finance & accounting	ORG
ajfa-16655	360	3	1946	CARDINAL
ajfa-16655	360	4	2020	DATE
ajfa-16655	361	1	12	CARDINAL
ajfa-16655	361	2	1	CARDINAL
ajfa-16655	361	3	55	CARDINAL
ajfa-16655	361	4	r. r.	PERSON
ajfa-16655	361	5	2015	DATE
ajfa-16655	363	1	international journal of scientific & technology	ORG
ajfa-16655	363	2	4(1	CARDINAL
ajfa-16655	363	3	202	CARDINAL
ajfa-16655	364	1	gupta	GPE
ajfa-16655	364	2	j., wilson	GPE
ajfa-16655	364	3	n.	PERSON
ajfa-16655	364	4	a., & healy	ORG
ajfa-16655	364	5	j.	PERSON
ajfa-16655	364	6	2014	DATE
ajfa-16655	365	1	24(9	CARDINAL
ajfa-16655	365	2	649-660	CARDINAL
ajfa-16655	366	1	haji	PERSON
ajfa-16655	366	2	a. a.	PERSON
ajfa-16655	366	3	n. a. m.	PERSON
ajfa-16655	366	4	2018	DATE
ajfa-16655	369	1	https://doi.org/10.1108/jaar-12-2015-0108 hejazi	PERSON
ajfa-16655	369	2	r.	NORP
ajfa-16655	369	3	ghanbari	PERSON
ajfa-16655	369	4	m., & alipour	ORG
ajfa-16655	369	5	2016	DATE
ajfa-16655	370	1	tobin	ORG
ajfa-16655	370	2	q.	PERSON
ajfa-16655	370	3	23(4	CARDINAL
ajfa-16655	370	4	259	CARDINAL
ajfa-16655	371	1	https://doi.org/10.1002/kpm.1529 henning	PERSON
ajfa-16655	371	2	s. l.	PERSON
ajfa-16655	371	3	b. l.	PERSON
ajfa-16655	371	4	w. h.	PERSON
ajfa-16655	371	5	2000	DATE
ajfa-16655	373	1	journal of accounting research	ORG
ajfa-16655	373	2	375	CARDINAL
ajfa-16655	374	1	b.	PERSON
ajfa-16655	374	2	1989	DATE
ajfa-16655	375	1	214	CARDINAL
ajfa-16655	377	1	d., & chibuike	ORG
ajfa-16655	377	2	r.	NORP
ajfa-16655	377	3	2010	DATE
ajfa-16655	379	1	ronald chibuike	PERSON
ajfa-16655	379	2	august 16, 2010	DATE
ajfa-16655	380	1	https://dx.doi.org/10.2139/ssrn.1659595 jensen	PERSON
ajfa-16655	380	2	m. c.	PERSON
ajfa-16655	380	3	w.	PERSON
ajfa-16655	380	4	1976	DATE
ajfa-16655	381	1	h.	PERSON
ajfa-16655	381	2	1976	DATE
ajfa-16655	382	1	3	CARDINAL
ajfa-16655	383	1	https://doi.org/10.1016/0304-405x(76)90026-x lantz	PERSON
ajfa-16655	383	2	j. s.	PERSON
ajfa-16655	383	3	j. m.	PERSON
ajfa-16655	383	4	2005	DATE
ajfa-16655	385	1	international journal of business	ORG
ajfa-16655	385	2	10(3	CARDINAL
ajfa-16655	385	3	251	CARDINAL
ajfa-16655	386	1	lee	PERSON
ajfa-16655	386	2	h. m.	PERSON
ajfa-16655	386	3	hsu	PERSON
ajfa-16655	386	4	y. h.	PERSON
ajfa-16655	386	5	chen	PERSON
ajfa-16655	386	6	t., & wu	ORG
ajfa-16655	386	7	y. c. (	PERSON
ajfa-16655	386	8	2018	DATE
ajfa-16655	388	1	clear international journal of research	ORG
ajfa-16655	388	2	commerce & management	ORG
ajfa-16655	388	3	9(1	CARDINAL
ajfa-16655	389	1	f.	PERSON
ajfa-16655	389	2	2016	DATE
ajfa-16655	391	1	john wiley & sons	ORG
ajfa-16655	392	1	https://doi.org/10.1002/9781119270041 lim	PERSON
ajfa-16655	392	2	s. c.	PERSON
ajfa-16655	392	3	macias	PERSON
ajfa-16655	392	4	a. j.	PERSON
ajfa-16655	392	5	t.	GPE
ajfa-16655	392	6	2019	CARDINAL
ajfa-16655	394	1	ssrn 2514551	EVENT
ajfa-16655	395	1	lumapow	PERSON
ajfa-16655	395	2	l. s.	PERSON
ajfa-16655	395	3	r. a. f.	PERSON
ajfa-16655	395	4	2017	CARDINAL
ajfa-16655	397	1	8(22	CARDINAL
ajfa-16655	397	2	20-24	DATE
ajfa-16655	398	1	2001	DATE
ajfa-16655	400	1	london	GPE
ajfa-16655	400	2	369	CARDINAL
ajfa-16655	401	1	https://doi.org/10.1016/0304-405x(76)90026-x	DATE
ajfa-16655	401	2	asian journal of finance & accounting	ORG
ajfa-16655	401	3	1946	CARDINAL
ajfa-16655	401	4	2020	DATE
ajfa-16655	401	5	12	CARDINAL
ajfa-16655	401	6	1	CARDINAL
ajfa-16655	401	7	56	CARDINAL
ajfa-16655	401	8	j., & alves	ORG
ajfa-16655	401	9	s.	PERSON
ajfa-16655	401	10	2010	DATE
ajfa-16655	403	1	portuguese journal of management studies	ORG
ajfa-16655	403	2	15(1	CARDINAL
ajfa-16655	403	3	87	CARDINAL
ajfa-16655	404	1	mendoza	GPE
ajfa-16655	404	2	r., & rivera	ORG
ajfa-16655	404	3	j. p. r.	PERSON
ajfa-16655	404	4	2017	CARDINAL
ajfa-16655	405	1	philippines	GPE
ajfa-16655	406	1	the alexandru ioan cuza university-economics	ORG
ajfa-16655	406	2	64(1	CARDINAL
ajfa-16655	406	3	83	CARDINAL
ajfa-16655	407	1	https://doi.org/10.1515/aicue-2017-0006 mortensen	PERSON
ajfa-16655	407	2	j., eustace	PERSON
ajfa-16655	407	3	1997	DATE
ajfa-16655	408	1	european	NORP
ajfa-16655	409	1	european	NORP
ajfa-16655	410	1	brussels	GPE
ajfa-16655	411	1	noradiva, h.	ORG
ajfa-16655	411	2	a., & azlina	ORG
ajfa-16655	411	3	a.	PERSON
ajfa-16655	411	4	2016	DATE
ajfa-16655	413	1	international journal of social science	ORG
ajfa-16655	413	2	6(7	CARDINAL
ajfa-16655	413	3	514	CARDINAL
ajfa-16655	414	1	2015	DATE
ajfa-16655	416	1	211	CARDINAL
ajfa-16655	416	2	292	CARDINAL
ajfa-16655	417	1	oecd	ORG
ajfa-16655	418	1	2011	DATE
ajfa-16655	419	1	oecd mrl	PERSON
ajfa-16655	419	2	2 march 2011	DATE
ajfa-16655	420	1	ozkan	ORG
ajfa-16655	420	2	s., & kayacan	ORG
ajfa-16655	420	3	2017	CARDINAL
ajfa-16655	421	1	turkish	NORP
ajfa-16655	422	1	borsa istanbul review	ORG
ajfa-16655	422	2	17(3	CARDINAL
ajfa-16655	422	3	190	CARDINAL
ajfa-16655	423	1	https://doi.org/10.1016/j.bir.2016.03.001 peters	GPE
ajfa-16655	423	2	r. h., & taylor	ORG
ajfa-16655	423	3	l. a.	PERSON
ajfa-16655	423	4	2017	CARDINAL
ajfa-16655	425	1	journal of financial economics	ORG
ajfa-16655	425	2	123(2	CARDINAL
ajfa-16655	425	3	251	CARDINAL
ajfa-16655	426	1	j. (1997	ORG
ajfa-16655	428	1	30(3	CARDINAL
ajfa-16655	428	2	413	CARDINAL
ajfa-16655	429	1	https://doi.org/10.1016/s0024-6301(97)90260-0 sougiannis	PERSON
ajfa-16655	429	2	1994	DATE
ajfa-16655	431	1	44	CARDINAL
ajfa-16655	432	1	k. e.	PERSON
ajfa-16655	432	2	1998	DATE
ajfa-16655	434	1	australian	NORP
ajfa-16655	434	2	68	CARDINAL
ajfa-16655	434	3	18	CARDINAL
ajfa-16655	435	1	vodák	PERSON
ajfa-16655	435	2	j. (	GPE
ajfa-16655	435	3	2011	DATE
ajfa-16655	437	1	human resources management & ergonomics	ORG
ajfa-16655	437	2	5(2	CARDINAL
ajfa-16655	437	3	104	CARDINAL
ajfa-16655	438	1	o. a., & lamidi	ORG
ajfa-16655	438	2	2015	CARDINAL
ajfa-16655	439	1	islamic	NORP
ajfa-16655	439	2	nigeria	GPE
ajfa-16655	440	1	international journal of accounting research	ORG
ajfa-16655	440	2	42(2437	CARDINAL
ajfa-16655	440	3	1-13	DATE
ajfa-16655	441	1	zeb, s., & rashid, a.	ORG
ajfa-16655	441	2	2016	CARDINAL
ajfa-16655	443	1	academic & corporate studies	ORG
ajfa-16655	443	2	6(1	CARDINAL
ajfa-16655	443	3	37	CARDINAL
ajfa-16655	444	1	asian	NORP
ajfa-16655	444	2	finance & accounting	ORG
ajfa-16655	444	3	1946	CARDINAL
ajfa-16655	444	4	2020	DATE
ajfa-16655	444	5	12	CARDINAL
ajfa-16655	444	6	1	CARDINAL
ajfa-16655	444	7	57 zhang	QUANTITY
ajfa-16655	444	8	pei	GPE
ajfa-16655	444	9	d., & vasarhelyi	ORG
ajfa-16655	444	10	m. a.	PERSON
ajfa-16655	444	11	2017	CARDINAL
ajfa-16655	446	1	1-15	CARDINAL
ajfa-16655	447	1	https://doi.org/10.2308/jeta-10570 zhang	PERSON
ajfa-16655	447	2	2017	CARDINAL
ajfa-16655	448	1	china	GPE
ajfa-16655	449	1	african journal of business management	ORG
ajfa-16655	449	2	751	CARDINAL
ajfa-16655	450	1	first	ORDINAL