id	sid	eid	entity	type
ajfa-16770	1	1	asian journal of finance & accounting	ORG
ajfa-16770	1	2	1946	CARDINAL
ajfa-16770	1	3	2020	DATE
ajfa-16770	1	4	12	CARDINAL
ajfa-16770	1	5	1	CARDINAL
ajfa-16770	1	6	58	CARDINAL
ajfa-16770	1	7	university of mauritius keshav seetah university of mauritius	ORG
ajfa-16770	1	8	march 1, 2020	DATE
ajfa-16770	1	9	2	CARDINAL
ajfa-16770	1	10	2020	DATE
ajfa-16770	1	11	june 1, 2020	DATE
ajfa-16770	1	12	mauritius	ORG
ajfa-16770	2	1	34	CARDINAL
ajfa-16770	2	2	mauritius	ORG
ajfa-16770	2	3	period 2007 to	DATE
ajfa-16770	2	4	2017	DATE
ajfa-16770	3	1	modigliani	ORG
ajfa-16770	3	2	miller	PERSON
ajfa-16770	3	3	mauritius	ORG
ajfa-16770	4	1	mauritian	NORP
ajfa-16770	5	1	modigliani	ORG
ajfa-16770	5	2	miller	PERSON
ajfa-16770	7	1	mauritian	NORP
ajfa-16770	8	1	modigliani	ORG
ajfa-16770	8	2	miller	PERSON
ajfa-16770	8	3	asian journal of finance & accounting	ORG
ajfa-16770	8	4	1946	CARDINAL
ajfa-16770	8	5	2020	DATE
ajfa-16770	8	6	12	CARDINAL
ajfa-16770	8	7	1	CARDINAL
ajfa-16770	8	8	59 1	CARDINAL
ajfa-16770	13	1	one	CARDINAL
ajfa-16770	16	1	modigliani	ORG
ajfa-16770	16	2	miller	ORG
ajfa-16770	16	3	1958	DATE
ajfa-16770	16	4	myers	ORG
ajfa-16770	16	5	1984	DATE
ajfa-16770	16	6	jensen	PERSON
ajfa-16770	16	7	1986	DATE
ajfa-16770	16	8	rajan	PERSON
ajfa-16770	16	9	1995	DATE
ajfa-16770	16	10	2005	DATE
ajfa-16770	16	11	rehman	PERSON
ajfa-16770	16	12	2013	DATE
ajfa-16770	16	13	eckbo	ORG
ajfa-16770	16	14	2018	DATE
ajfa-16770	18	1	yoon	PERSON
ajfa-16770	18	2	jang	PERSON
ajfa-16770	18	3	akhtar et al	PERSON
ajfa-16770	18	4	2012	DATE
ajfa-16770	18	5	2018	DATE
ajfa-16770	19	1	kester	PERSON
ajfa-16770	19	2	1986	DATE
ajfa-16770	19	3	rajan	PERSON
ajfa-16770	19	4	1995	DATE
ajfa-16770	19	5	pradhan	ORG
ajfa-16770	19	6	2017	CARDINAL
ajfa-16770	20	1	2012	DATE
ajfa-16770	20	2	2014	DATE
ajfa-16770	24	1	mauritius	ORG
ajfa-16770	24	2	african	NORP
ajfa-16770	25	1	mauritius	ORG
ajfa-16770	28	1	section 2	LAW
ajfa-16770	28	2	section 3	LAW
ajfa-16770	28	3	section 4	LAW
ajfa-16770	28	4	section 5	LAW
ajfa-16770	29	1	2	CARDINAL
ajfa-16770	29	2	2.1	CARDINAL
ajfa-16770	29	3	modigliani	ORG
ajfa-16770	29	4	miller	PERSON
ajfa-16770	29	5	asian	NORP
ajfa-16770	29	6	finance & accounting	ORG
ajfa-16770	29	7	1946	CARDINAL
ajfa-16770	29	8	2020	DATE
ajfa-16770	29	9	12	CARDINAL
ajfa-16770	29	10	1	CARDINAL
ajfa-16770	29	11	60	CARDINAL
ajfa-16770	31	1	2.1.1	CARDINAL
ajfa-16770	33	1	first	ORDINAL
ajfa-16770	33	2	myers & majluf	ORG
ajfa-16770	33	3	1984	DATE
ajfa-16770	34	1	myers	ORG
ajfa-16770	34	2	1984	DATE
ajfa-16770	38	1	myers	ORG
ajfa-16770	38	2	1984	DATE
ajfa-16770	42	1	2.1.2	CARDINAL
ajfa-16770	42	2	miller	PERSON
ajfa-16770	42	3	modigliani	ORG
ajfa-16770	42	4	miller	ORG
ajfa-16770	42	5	1958	DATE
ajfa-16770	43	1	modigliani	PERSON
ajfa-16770	43	2	miller	ORG
ajfa-16770	43	3	1958	DATE
ajfa-16770	44	1	wacc	PERSON
ajfa-16770	46	1	alifani	PERSON
ajfa-16770	46	2	nugroho	GPE
ajfa-16770	46	3	2013	DATE
ajfa-16770	48	1	modigliani	ORG
ajfa-16770	48	2	miller	ORG
ajfa-16770	48	3	1958	DATE
ajfa-16770	49	1	modigliani	ORG
ajfa-16770	49	2	miller	PERSON
ajfa-16770	49	3	1963	DATE
ajfa-16770	50	1	modigliani	ORG
ajfa-16770	50	2	miller	PERSON
ajfa-16770	50	3	1963	DATE
ajfa-16770	51	1	asian	NORP
ajfa-16770	51	2	finance & accounting	ORG
ajfa-16770	51	3	1946	CARDINAL
ajfa-16770	51	4	2020	DATE
ajfa-16770	51	5	12	CARDINAL
ajfa-16770	51	6	1	CARDINAL
ajfa-16770	51	7	61	CARDINAL
ajfa-16770	60	1	wacc	PERSON
ajfa-16770	60	2	modigliani & miller	ORG
ajfa-16770	60	3	1963	DATE
ajfa-16770	61	1	2.1.3	CARDINAL
ajfa-16770	62	1	brealey & myers	ORG
ajfa-16770	62	2	2003	DATE
ajfa-16770	64	1	myers	GPE
ajfa-16770	64	2	1999	DATE
ajfa-16770	68	1	niu	ORG
ajfa-16770	68	2	2008	DATE
ajfa-16770	69	1	2.1.4	CARDINAL
ajfa-16770	71	1	first	ORDINAL
ajfa-16770	72	1	jensen	PERSON
ajfa-16770	72	2	1986	DATE
ajfa-16770	73	1	jensen	PERSON
ajfa-16770	73	2	1986	DATE
ajfa-16770	73	3	1990	DATE
ajfa-16770	75	1	asian	NORP
ajfa-16770	75	2	finance & accounting	ORG
ajfa-16770	75	3	1946	CARDINAL
ajfa-16770	75	4	2020	DATE
ajfa-16770	76	1	12	CARDINAL
ajfa-16770	76	2	1	CARDINAL
ajfa-16770	76	3	62	CARDINAL
ajfa-16770	79	1	2.2	CARDINAL
ajfa-16770	80	1	two	CARDINAL
ajfa-16770	80	2	two	CARDINAL
ajfa-16770	83	1	yoon	PERSON
ajfa-16770	83	2	jang	PERSON
ajfa-16770	83	3	2005	DATE
ajfa-16770	83	4	us	GPE
ajfa-16770	84	1	akhtar et al	PERSON
ajfa-16770	85	1	2012	DATE
ajfa-16770	85	2	pakistan	GPE
ajfa-16770	86	1	2018	DATE
ajfa-16770	89	1	american	NORP
ajfa-16770	89	2	japanese	NORP
ajfa-16770	89	3	kester	PERSON
ajfa-16770	89	4	1986	DATE
ajfa-16770	90	1	1995	DATE
ajfa-16770	90	2	g-7	ORG
ajfa-16770	91	1	abor	GPE
ajfa-16770	91	2	2005	DATE
ajfa-16770	91	3	ghana	GPE
ajfa-16770	92	1	goddard	PERSON
ajfa-16770	92	2	tavakoli	PERSON
ajfa-16770	92	3	wilson	PERSON
ajfa-16770	92	4	2005	DATE
ajfa-16770	92	5	belgium	GPE
ajfa-16770	92	6	italy	GPE
ajfa-16770	92	7	uk	GPE
ajfa-16770	93	1	2013	DATE
ajfa-16770	93	2	french	NORP
ajfa-16770	94	1	pradhan	ORG
ajfa-16770	94	2	2017	CARDINAL
ajfa-16770	96	1	kebewar	PERSON
ajfa-16770	96	2	2012	DATE
ajfa-16770	96	3	france	GPE
ajfa-16770	97	1	2014	DATE
ajfa-16770	97	2	kenya	GPE
ajfa-16770	98	1	2.3	CARDINAL
ajfa-16770	98	2	barclay and smith	ORG
ajfa-16770	98	3	1999	DATE
ajfa-16770	99	1	asian	NORP
ajfa-16770	99	2	finance & accounting	ORG
ajfa-16770	99	3	1946	CARDINAL
ajfa-16770	99	4	2020	DATE
ajfa-16770	99	5	12	CARDINAL
ajfa-16770	99	6	1 ajfa.macrothink.org/	CARDINAL
ajfa-16770	100	1	modigliani	ORG
ajfa-16770	100	2	miller	PERSON
ajfa-16770	100	3	1963	DATE
ajfa-16770	104	1	mauritius	ORG
ajfa-16770	104	2	mauritian	NORP
ajfa-16770	105	1	3	CARDINAL
ajfa-16770	105	2	3.1	CARDINAL
ajfa-16770	105	3	modigliani-miller	PERSON
ajfa-16770	105	4	mauritian	NORP
ajfa-16770	106	1	2007	DATE
ajfa-16770	106	2	2017	CARDINAL
ajfa-16770	107	1	34	CARDINAL
ajfa-16770	107	2	mauritius	ORG
ajfa-16770	108	1	2007	DATE
ajfa-16770	109	1	firm year	DATE
ajfa-16770	109	2	312	CARDINAL
ajfa-16770	111	1	rajan	ORG
ajfa-16770	111	2	1995	DATE
ajfa-16770	111	3	yoon	PERSON
ajfa-16770	111	4	jang	PERSON
ajfa-16770	111	5	akhtar et al	PERSON
ajfa-16770	112	1	2012	DATE
ajfa-16770	112	2	2012	DATE
ajfa-16770	112	3	pradhan	ORG
ajfa-16770	112	4	2017	CARDINAL
ajfa-16770	113	1	+ 𝛽1 𝐿𝐸𝑉𝑡 + 𝛽2 𝐹𝑆𝐼𝑍𝐸𝑡 +	DATE
ajfa-16770	114	1	the year	DATE
ajfa-16770	121	1	annual	DATE
ajfa-16770	121	2	asian journal of finance & accounting	ORG
ajfa-16770	121	3	1946	CARDINAL
ajfa-16770	121	4	2020	DATE
ajfa-16770	121	5	12	CARDINAL
ajfa-16770	121	6	1	CARDINAL
ajfa-16770	121	7	64	CARDINAL
ajfa-16770	122	1	first	ORDINAL
ajfa-16770	124	1	hausman	PERSON
ajfa-16770	125	1	3.2	CARDINAL
ajfa-16770	131	1	2012	DATE
ajfa-16770	135	1	modigliani & miller	ORG
ajfa-16770	135	2	1963	DATE
ajfa-16770	136	1	jensen	PERSON
ajfa-16770	136	2	1986	DATE
ajfa-16770	136	3	1990	DATE
ajfa-16770	139	1	myers	GPE
ajfa-16770	139	2	2001	DATE
ajfa-16770	141	1	pandey	PERSON
ajfa-16770	141	2	2004	DATE
ajfa-16770	144	1	rajan	ORG
ajfa-16770	144	2	1995	DATE
ajfa-16770	144	3	2014	DATE
ajfa-16770	146	1	1972	DATE
ajfa-16770	146	2	schneider (	ORG
ajfa-16770	146	3	1991	DATE
ajfa-16770	147	1	asian journal of finance & accounting	ORG
ajfa-16770	147	2	1946	CARDINAL
ajfa-16770	147	3	2020	DATE
ajfa-16770	147	4	12	CARDINAL
ajfa-16770	147	5	1	CARDINAL
ajfa-16770	147	6	65	CARDINAL
ajfa-16770	147	7	kumar	PERSON
ajfa-16770	147	8	2012	DATE
ajfa-16770	152	1	4	CARDINAL
ajfa-16770	152	2	4.1	CARDINAL
ajfa-16770	153	1	1	CARDINAL
ajfa-16770	153	2	descriptive statistics roa	ORG
ajfa-16770	153	3	0.208666 0.634860 6.687800	MONEY
ajfa-16770	153	4	55.34390	CARDINAL
ajfa-16770	154	1	18.50143	CARDINAL
ajfa-16770	155	1	343.5364	CARDINAL
ajfa-16770	155	2	343.9340	CARDINAL
ajfa-16770	155	3	309.9977	PRODUCT
ajfa-16770	155	4	1	CARDINAL
ajfa-16770	155	5	mauritian	NORP
ajfa-16770	155	6	20.86%	PERCENT
ajfa-16770	156	1	63.48%	PERCENT
ajfa-16770	156	2	mauritius	ORG
ajfa-16770	156	3	greater than 50%	PERCENT
ajfa-16770	157	1	2.64:1	DATE
ajfa-16770	158	1	3.73%	PERCENT
ajfa-16770	158	2	the period 2007 to	DATE
ajfa-16770	158	3	2017	DATE
ajfa-16770	159	1	first	ORDINAL
ajfa-16770	159	2	2	CARDINAL
ajfa-16770	160	1	firm year	DATE
ajfa-16770	160	2	312	CARDINAL
ajfa-16770	160	3	asian	NORP
ajfa-16770	160	4	finance & accounting	ORG
ajfa-16770	160	5	1946	CARDINAL
ajfa-16770	160	6	2020	DATE
ajfa-16770	160	7	12	CARDINAL
ajfa-16770	160	8	1	CARDINAL
ajfa-16770	160	9	66	CARDINAL
ajfa-16770	160	10	2	CARDINAL
ajfa-16770	160	11	0.344370 0.039965	MONEY
ajfa-16770	160	12	0.289328	CARDINAL
ajfa-16770	160	13	0.005892	CARDINAL
ajfa-16770	160	14	0.0000	CARDINAL
ajfa-16770	160	15	0.000677	CARDINAL
ajfa-16770	160	16	6.61e-05	CARDINAL
ajfa-16770	160	17	0.6785	CARDINAL
ajfa-16770	160	18	0.999423 f	MONEY
ajfa-16770	160	19	134680.8	CARDINAL
ajfa-16770	161	1	1%	PERCENT
ajfa-16770	162	1	34	CARDINAL
ajfa-16770	164	1	hausman	PERSON
ajfa-16770	165	1	10%	PERCENT
ajfa-16770	166	1	0.0000	CARDINAL
ajfa-16770	166	2	lower than 10%	PERCENT
ajfa-16770	168	1	asian	NORP
ajfa-16770	168	2	finance & accounting	ORG
ajfa-16770	168	3	1946	CARDINAL
ajfa-16770	168	4	2020	DATE
ajfa-16770	168	5	12	CARDINAL
ajfa-16770	168	6	1	CARDINAL
ajfa-16770	168	7	67	CARDINAL
ajfa-16770	168	8	3	CARDINAL
ajfa-16770	168	9	0.289240	CARDINAL
ajfa-16770	168	10	0.0193	CARDINAL
ajfa-16770	168	11	0.8078	MONEY
ajfa-16770	168	12	1.07e-05	CARDINAL
ajfa-16770	168	13	0.999683	CARDINAL
ajfa-16770	168	14	26491.27	CARDINAL
ajfa-16770	169	1	1%	PERCENT
ajfa-16770	169	2	3	CARDINAL
ajfa-16770	169	3	10%	PERCENT
ajfa-16770	169	4	0.0000	CARDINAL
ajfa-16770	169	5	0.0193	CARDINAL
ajfa-16770	169	6	10%	PERCENT
ajfa-16770	170	1	0.289240	CARDINAL
ajfa-16770	171	1	0.070100	CARDINAL
ajfa-16770	172	1	0.8078	CARDINAL
ajfa-16770	172	2	0.8362	ORG
ajfa-16770	173	1	10%	PERCENT
ajfa-16770	173	2	mauritian	NORP
ajfa-16770	174	1	4.2	CARDINAL
ajfa-16770	174	2	3	CARDINAL
ajfa-16770	174	3	mauritian	NORP
ajfa-16770	175	1	mauritian	NORP
ajfa-16770	176	1	yoon	PERSON
ajfa-16770	176	2	jang	PERSON
ajfa-16770	176	3	akhtar et al	PERSON
ajfa-16770	177	1	2012	DATE
ajfa-16770	177	2	2018	DATE
ajfa-16770	178	1	kester	PERSON
ajfa-16770	178	2	1986	DATE
ajfa-16770	178	3	rajan	PERSON
ajfa-16770	178	4	1995	DATE
ajfa-16770	178	5	2005	DATE
ajfa-16770	178	6	pradhan	ORG
ajfa-16770	178	7	2017	CARDINAL
ajfa-16770	179	1	2012	DATE
ajfa-16770	179	2	2014	DATE
ajfa-16770	181	1	asian	NORP
ajfa-16770	181	2	finance & accounting	ORG
ajfa-16770	181	3	1946	CARDINAL
ajfa-16770	181	4	2020	DATE
ajfa-16770	181	5	12	CARDINAL
ajfa-16770	181	6	1	CARDINAL
ajfa-16770	181	7	68	CARDINAL
ajfa-16770	184	1	mauritius	ORG
ajfa-16770	186	1	mauritian	NORP
ajfa-16770	187	1	mauritian	NORP
ajfa-16770	188	1	jensen	PERSON
ajfa-16770	188	2	1986	DATE
ajfa-16770	189	1	mauritius	ORG
ajfa-16770	195	1	mauritian	NORP
ajfa-16770	196	1	mauritian	NORP
ajfa-16770	197	1	modigliani	ORG
ajfa-16770	197	2	miller	PERSON
ajfa-16770	197	3	1963	DATE
ajfa-16770	198	1	mauritian	NORP
ajfa-16770	199	1	wacc	PERSON
ajfa-16770	201	1	1963	DATE
ajfa-16770	202	1	first	ORDINAL
ajfa-16770	204	1	first	ORDINAL
ajfa-16770	205	1	mauritian	NORP
ajfa-16770	206	1	mauritian	NORP
ajfa-16770	207	1	mauritian	NORP
ajfa-16770	208	1	asian	NORP
ajfa-16770	208	2	finance & accounting	ORG
ajfa-16770	209	1	1946	CARDINAL
ajfa-16770	209	2	2020	DATE
ajfa-16770	209	3	12	CARDINAL
ajfa-16770	209	4	1	CARDINAL
ajfa-16770	209	5	69	CARDINAL
ajfa-16770	210	1	1972	DATE
ajfa-16770	210	2	schneider (	ORG
ajfa-16770	210	3	1991	DATE
ajfa-16770	211	1	rajan	PERSON
ajfa-16770	211	2	1995	DATE
ajfa-16770	211	3	2014	DATE
ajfa-16770	212	1	mauritian	NORP
ajfa-16770	213	1	mauritian	NORP
ajfa-16770	214	1	5	CARDINAL
ajfa-16770	214	2	mauritian	NORP
ajfa-16770	215	1	34	CARDINAL
ajfa-16770	215	2	mauritian	NORP
ajfa-16770	215	3	the period 2007 to	DATE
ajfa-16770	215	4	2017	DATE
ajfa-16770	215	5	312	CARDINAL
ajfa-16770	216	1	mauritian	NORP
ajfa-16770	217	1	the modigliani & miller	ORG
ajfa-16770	217	2	1963	DATE
ajfa-16770	218	1	mauritian	NORP
ajfa-16770	218	2	wacc	PERSON
ajfa-16770	221	1	mauritian	NORP
ajfa-16770	226	1	mauritius	ORG
ajfa-16770	226	2	bank of mauritius	ORG
ajfa-16770	228	1	mauritius	ORG
ajfa-16770	230	1	mauritian	NORP
ajfa-16770	230	2	2007	DATE
ajfa-16770	230	3	2017	CARDINAL
ajfa-16770	233	1	j. (2005	GPE
ajfa-16770	234	1	ghana	GPE
ajfa-16770	235	1	the journal of risk finance	ORG
ajfa-16770	235	2	6(5	CARDINAL
ajfa-16770	235	3	438	CARDINAL
ajfa-16770	236	1	asian	NORP
ajfa-16770	236	2	finance & accounting	ORG
ajfa-16770	236	3	1946	CARDINAL
ajfa-16770	236	4	2020	DATE
ajfa-16770	236	5	12	CARDINAL
ajfa-16770	236	6	1	CARDINAL
ajfa-16770	236	7	70 akhtar	QUANTITY
ajfa-16770	236	8	s.	PERSON
ajfa-16770	236	9	javed	PERSON
ajfa-16770	236	10	b.	GPE
ajfa-16770	236	11	maryam	GPE
ajfa-16770	236	12	a. and	PERSON
ajfa-16770	236	13	sadia, h. (	ORG
ajfa-16770	236	14	2012	DATE
ajfa-16770	237	1	pakistan	GPE
ajfa-16770	238	1	european journal of business and management	ORG
ajfa-16770	238	2	4(11	CARDINAL
ajfa-16770	238	3	7	CARDINAL
ajfa-16770	239	1	alifani	ORG
ajfa-16770	239	2	g.a.	PERSON
ajfa-16770	239	3	nugroho, a.b.	ORG
ajfa-16770	239	4	2013	DATE
ajfa-16770	240	1	modigliani	PERSON
ajfa-16770	240	2	miller	PERSON
ajfa-16770	240	3	indonesia	GPE
ajfa-16770	241	1	2013(3	CARDINAL
ajfa-16770	242	1	http://dx.doi.org/10.2139/ssrn.3393045 barclay	ORG
ajfa-16770	242	2	smith jr	PERSON
ajfa-16770	242	3	c.w.	GPE
ajfa-16770	242	4	1999	DATE
ajfa-16770	244	1	12(1	CARDINAL
ajfa-16770	244	2	8-20	CARDINAL
ajfa-16770	245	1	brealey r.a.	PERSON
ajfa-16770	245	2	myers s.c.	GPE
ajfa-16770	245	3	2003	DATE
ajfa-16770	246	1	seventh	ORDINAL
ajfa-16770	246	2	mcgraw hill	ORG
ajfa-16770	247	1	goddard	PERSON
ajfa-16770	247	2	m., & wilson	ORG
ajfa-16770	247	3	j.o.	GPE
ajfa-16770	247	4	2005	DATE
ajfa-16770	248	1	european	NORP
ajfa-16770	249	1	15(18	CARDINAL
ajfa-16770	249	2	1269	CARDINAL
ajfa-16770	250	1	eckbo	NORP
ajfa-16770	250	2	b.e.	GPE
ajfa-16770	250	3	2018	DATE
ajfa-16770	252	1	2234435	DATE
ajfa-16770	253	1	jensen	PERSON
ajfa-16770	253	2	m.c.	PERSON
ajfa-16770	253	3	1986	DATE
ajfa-16770	255	1	the american economic review	ORG
ajfa-16770	255	2	76(2	CARDINAL
ajfa-16770	255	3	323	CARDINAL
ajfa-16770	256	1	jensen	PERSON
ajfa-16770	256	2	m. and meckling	PERSON
ajfa-16770	256	3	w.h.	GPE
ajfa-16770	256	4	1986	DATE
ajfa-16770	258	1	the american economic review	ORG
ajfa-16770	258	2	76	DATE
ajfa-16770	258	3	323	CARDINAL
ajfa-16770	259	1	kangarlouei	PERSON
ajfa-16770	259	2	s.j.	GPE
ajfa-16770	259	3	azizi, a.	PERSON
ajfa-16770	259	4	farahani	GPE
ajfa-16770	259	5	m.s.	GPE
ajfa-16770	259	6	m.	PERSON
ajfa-16770	259	7	2012	DATE
ajfa-16770	260	1	tehran stock exchange	ORG
ajfa-16770	261	1	applied sciences journal	ORG
ajfa-16770	261	2	16(3	CARDINAL
ajfa-16770	261	3	407	CARDINAL
ajfa-16770	262	1	kebewar	PERSON
ajfa-16770	262	2	m.	PERSON
ajfa-16770	262	3	2012	DATE
ajfa-16770	263	1	french	NORP
ajfa-16770	264	1	ssrn 2191075	EVENT
ajfa-16770	265	1	http://dx.doi.org/10.2139/ssrn.2191075 kebewar	PERSON
ajfa-16770	265	2	m.	PERSON
ajfa-16770	265	3	2013	DATE
ajfa-16770	267	1	french	NORP
ajfa-16770	268	1	french	NORP
ajfa-16770	268	2	january 23, 2013	DATE
ajfa-16770	269	1	http://dx.doi.org/10.2139/ssrn.2205794 kester	PERSON
ajfa-16770	269	2	w.c.	PERSON
ajfa-16770	269	3	1986	DATE
ajfa-16770	270	1	japan	GPE
ajfa-16770	270	2	united states	GPE
ajfa-16770	270	3	japanese	NORP
ajfa-16770	271	1	1986	DATE
ajfa-16770	271	2	15(1	CARDINAL
ajfa-16770	271	3	5	CARDINAL
ajfa-16770	271	4	modigliani	PERSON
ajfa-16770	271	5	f., & miller	ORG
ajfa-16770	271	6	m., h. (	ORG
ajfa-16770	271	7	1958	DATE
ajfa-16770	272	1	american economics review	ORG
ajfa-16770	272	2	48	DATE
ajfa-16770	272	3	461	CARDINAL
ajfa-16770	273	1	modigliani	ORG
ajfa-16770	273	2	f., & miller	ORG
ajfa-16770	273	3	m.h.	GPE
ajfa-16770	273	4	1963	DATE
ajfa-16770	275	1	the american economic review	ORG
ajfa-16770	275	2	53(3	DATE
ajfa-16770	275	3	433	CARDINAL
ajfa-16770	276	1	https://doi.org/10.1111/j.1745-6622.1999.tb00655.x https://doi.org/10.1111/j.1745-6622.1999.tb00655.x	LOC
ajfa-16770	276	2	https://dx.doi.org/10.2139/ssrn.2205794	GPE
ajfa-16770	276	3	asian	NORP
ajfa-16770	276	4	finance & accounting	ORG
ajfa-16770	276	5	1946	CARDINAL
ajfa-16770	276	6	2020	DATE
ajfa-16770	276	7	12	CARDINAL
ajfa-16770	276	8	1	CARDINAL
ajfa-16770	276	9	71	CARDINAL
ajfa-16770	276	10	s.c.	GPE
ajfa-16770	276	11	1984	DATE
ajfa-16770	278	1	39(3	CARDINAL
ajfa-16770	278	2	574-592	CARDINAL
ajfa-16770	279	1	https://doi.org/10.1111/j.1540-6261.1984.tb03646.x	NORP
ajfa-16770	279	2	s.c.	GPE
ajfa-16770	279	3	n.s.	PERSON
ajfa-16770	279	4	1984	DATE
ajfa-16770	281	1	13(2	CARDINAL
ajfa-16770	281	2	187	CARDINAL
ajfa-16770	282	1	myers	GPE
ajfa-16770	282	2	s.c.	GPE
ajfa-16770	282	3	2001	DATE
ajfa-16770	284	1	81	CARDINAL
ajfa-16770	285	1	jep.15.2.81 pandey	PERSON
ajfa-16770	285	2	i.m.	GPE
ajfa-16770	285	3	2004	DATE
ajfa-16770	286	1	malaysia	GPE
ajfa-16770	287	1	asia pacific journal of economics	ORG
ajfa-16770	287	2	8(2	CARDINAL
ajfa-16770	287	3	78	DATE
ajfa-16770	288	1	pradhan	ORG
ajfa-16770	288	2	r.s.	PERSON
ajfa-16770	288	3	2017	CARDINAL
ajfa-16770	289	1	nepalese	NORP
ajfa-16770	290	1	ssrn 3044107	EVENT
ajfa-16770	291	1	http://dx.doi.org/10.2139 rajan	PERSON
ajfa-16770	291	2	r.g.	GPE
ajfa-16770	291	3	1995	DATE
ajfa-16770	294	1	1421-1460	CARDINAL
ajfa-16770	295	1	rehman	PERSON
ajfa-16770	295	2	s.s.f.u	GPE
ajfa-16770	295	3	2013	DATE
ajfa-16770	296	1	pakistan	GPE
ajfa-16770	297	1	global journal of management and business research	ORG
ajfa-16770	298	1	kumar	PERSON
ajfa-16770	298	2	2012	DATE
ajfa-16770	300	1	1(3	CARDINAL
ajfa-16770	300	2	77	CARDINAL
ajfa-16770	301	1	schneider, f. (1991	ORG
ajfa-16770	302	1	austrian	NORP
ajfa-16770	303	1	small business economics	ORG
ajfa-16770	303	2	3(4	CARDINAL
ajfa-16770	303	3	287	CARDINAL
ajfa-16770	304	1	w.g.	GPE
ajfa-16770	304	2	1972	DATE
ajfa-16770	306	1	25	CARDINAL
ajfa-16770	307	1	myers	GPE
ajfa-16770	307	2	s.c.	GPE
ajfa-16770	307	3	1999	DATE
ajfa-16770	309	1	journal of financial economics	ORG
ajfa-16770	309	2	51(2	CARDINAL
ajfa-16770	309	3	219	CARDINAL
ajfa-16770	310	1	https://doi.org/10.1016/s0304-405x(98)00051-8 stulz	PERSON
ajfa-16770	310	2	r.	NORP
ajfa-16770	310	3	1990	DATE
ajfa-16770	312	1	journal of financial economics	ORG
ajfa-16770	312	2	26(1	CARDINAL
ajfa-16770	312	3	3	CARDINAL
ajfa-16770	313	1	https://doi.org/10.1016/0304-405x(90)90011-n voulgaris	ORG
ajfa-16770	313	2	f.	PERSON
ajfa-16770	313	3	2014	DATE
ajfa-16770	315	1	11	CARDINAL
ajfa-16770	315	2	46-57	DATE
ajfa-16770	316	1	j.	PERSON
ajfa-16770	316	2	j.	PERSON
ajfa-16770	316	3	2014	DATE
ajfa-16770	317	1	kenya‟	PERSON
ajfa-16770	318	1	5(9	CARDINAL
ajfa-16770	319	1	yoon	PERSON
ajfa-16770	319	2	jang	PERSON
ajfa-16770	319	3	2005	DATE
ajfa-16770	321	1	13(1	CARDINAL
ajfa-16770	321	2	35	CARDINAL
ajfa-16770	322	1	https://doi.org/10.1111/j.1540-6261.1984.tb03646.x	LANGUAGE
ajfa-16770	322	2	https://doi.org/10.1016/0304-405x(90)90011-n	PERSON