id	sid	eid	entity	type
ajfa-17362	1	1	microsoft	ORG
ajfa-17362	1	2	17362	CARDINAL
ajfa-17362	1	3	asian	NORP
ajfa-17362	1	4	finance & accounting	ORG
ajfa-17362	1	5	1946	CARDINAL
ajfa-17362	1	6	2020	DATE
ajfa-17362	1	7	12	CARDINAL
ajfa-17362	1	8	2	CARDINAL
ajfa-17362	1	9	1	CARDINAL
ajfa-17362	1	10	ph.d	ORG
ajfa-17362	2	1	department of accounting	ORG
ajfa-17362	2	2	augustine university	ORG
ajfa-17362	2	3	ilara epelagos	NORP
ajfa-17362	3	1	23-481	CARDINAL
ajfa-17362	3	2	july 17, 2020	DATE
ajfa-17362	3	3	oct. 13, 2020	DATE
ajfa-17362	3	4	december 1, 2020	DATE
ajfa-17362	3	5	dmbs	ORG
ajfa-17362	3	6	19	CARDINAL
ajfa-17362	3	7	the nigeria stock exchange	ORG
ajfa-17362	4	1	15	CARDINAL
ajfa-17362	4	2	15 years 2005	DATE
ajfa-17362	4	3	2019	DATE
ajfa-17362	7	1	pagan lagrangian	ORG
ajfa-17362	9	1	three	CARDINAL
ajfa-17362	9	2	three	CARDINAL
ajfa-17362	12	1	dmbs	ORG
ajfa-17362	14	1	asian journal of finance & accounting	ORG
ajfa-17362	14	2	1946	CARDINAL
ajfa-17362	14	3	2020	DATE
ajfa-17362	14	4	12	CARDINAL
ajfa-17362	14	5	2	CARDINAL
ajfa-17362	14	6	2 1	DATE
ajfa-17362	15	1	nigeria	GPE
ajfa-17362	16	1	nigerian	NORP
ajfa-17362	16	2	adesina	ORG
ajfa-17362	16	3	olufuwobi & ayinde	ORG
ajfa-17362	16	4	2018	DATE
ajfa-17362	16	5	ogbuagu	ORG
ajfa-17362	16	6	ubi & effiom	ORG
ajfa-17362	16	7	2014	DATE
ajfa-17362	17	1	adigwe	GPE
ajfa-17362	17	2	john-akamelu	PERSON
ajfa-17362	17	3	2015	DATE
ajfa-17362	17	4	olalere & wan, 2018	ORG
ajfa-17362	18	1	2020	DATE
ajfa-17362	18	2	aguayo & slusarczyk	ORG
ajfa-17362	18	3	2020	DATE
ajfa-17362	18	4	el-ansary	ORG
ajfa-17362	18	5	2019	DATE
ajfa-17362	19	1	basel iii	PERSON
ajfa-17362	24	1	buckova & reuse	ORG
ajfa-17362	24	2	2011	DATE
ajfa-17362	24	3	kariuki & peddy	ORG
ajfa-17362	24	4	2017	DATE
ajfa-17362	24	5	chaikovskyi & kovlchuk	DATE
ajfa-17362	24	6	2019	DATE
ajfa-17362	25	1	gary	PERSON
ajfa-17362	25	2	2016	DATE
ajfa-17362	25	3	prior years	DATE
ajfa-17362	27	1	basel iii regulatory reform	PERSON
ajfa-17362	27	2	2009	DATE
ajfa-17362	27	3	gary	PERSON
ajfa-17362	27	4	2016	DATE
ajfa-17362	28	1	basel iii	PERSON
ajfa-17362	28	2	india	GPE
ajfa-17362	28	3	2016	DATE
ajfa-17362	30	1	basel iii	PERSON
ajfa-17362	31	1	basel iii	PERSON
ajfa-17362	31	2	2013	DATE
ajfa-17362	31	3	2013	DATE
ajfa-17362	32	1	basel ii	PERSON
ajfa-17362	33	1	asian journal of finance & accounting	ORG
ajfa-17362	33	2	1946	CARDINAL
ajfa-17362	33	3	2020	DATE
ajfa-17362	33	4	12	CARDINAL
ajfa-17362	33	5	2	CARDINAL
ajfa-17362	33	6	3 2	CARDINAL
ajfa-17362	34	1	2.1	CARDINAL
ajfa-17362	35	1	2015	DATE
ajfa-17362	36	1	one	CARDINAL
ajfa-17362	40	1	one	CARDINAL
ajfa-17362	41	1	2013	DATE
ajfa-17362	41	2	maixe-altes	PERSON
ajfa-17362	41	3	2019	DATE
ajfa-17362	42	1	one	CARDINAL
ajfa-17362	44	1	nigerian	NORP
ajfa-17362	44	2	2018	DATE
ajfa-17362	44	3	nigerian	NORP
ajfa-17362	47	1	2018	DATE
ajfa-17362	47	2	2018	DATE
ajfa-17362	47	3	amnang & nchang	ORG
ajfa-17362	47	4	2020	DATE
ajfa-17362	48	1	2.2	CARDINAL
ajfa-17362	50	1	fox & lorsch	ORG
ajfa-17362	50	2	2012	DATE
ajfa-17362	53	1	firstly	ORDINAL
ajfa-17362	53	2	secondly	ORDINAL
ajfa-17362	53	3	thirdly	ORDINAL
ajfa-17362	55	1	the most asian journal of finance & accounting issn	ORG
ajfa-17362	55	2	1946	CARDINAL
ajfa-17362	55	3	2020	DATE
ajfa-17362	55	4	12	CARDINAL
ajfa-17362	55	5	2	CARDINAL
ajfa-17362	55	6	4	CARDINAL
ajfa-17362	55	7	ican	NORP
ajfa-17362	55	8	2014	DATE
ajfa-17362	56	1	2.3	CARDINAL
ajfa-17362	56	2	nigeria	GPE
ajfa-17362	56	3	2019	DATE
ajfa-17362	56	4	kportorgbi & gatsi	ORG
ajfa-17362	56	5	2019	DATE
ajfa-17362	57	1	jones &	ORG
ajfa-17362	57	2	2013	DATE
ajfa-17362	62	1	2.4	CARDINAL
ajfa-17362	63	1	one	CARDINAL
ajfa-17362	63	2	pracoyo & imani	ORG
ajfa-17362	63	3	2018	DATE
ajfa-17362	63	4	nurlida	ORG
ajfa-17362	63	5	2017	DATE
ajfa-17362	64	1	2018	DATE
ajfa-17362	66	1	2.5	CARDINAL
ajfa-17362	66	2	mahmoud	PERSON
ajfa-17362	66	3	jalal	PERSON
ajfa-17362	66	4	2016	CARDINAL
ajfa-17362	66	5	the tehran stock exchange	ORG
ajfa-17362	67	1	three	CARDINAL
ajfa-17362	68	1	8	CARDINAL
ajfa-17362	68	2	karafarin	GPE
ajfa-17362	68	3	parsian	NORP
ajfa-17362	68	4	saman	PERSON
ajfa-17362	68	5	sarmayeh	PERSON
ajfa-17362	68	6	shahr	ORG
ajfa-17362	68	7	5 years	DATE
ajfa-17362	68	8	2000-2015	DATE
ajfa-17362	69	1	the tehran stock exchange	ORG
ajfa-17362	70	1	muhammad	PERSON
ajfa-17362	70	2	abdul	PERSON
ajfa-17362	70	3	2017	CARDINAL
ajfa-17362	70	4	malaysia	GPE
ajfa-17362	71	1	ocbc bank	ORG
ajfa-17362	71	2	the year 2011 to 2015	DATE
ajfa-17362	75	1	the asian journal of finance & accounting	ORG
ajfa-17362	75	2	1946	CARDINAL
ajfa-17362	75	3	2020	DATE
ajfa-17362	75	4	12	CARDINAL
ajfa-17362	75	5	2	CARDINAL
ajfa-17362	75	6	5	CARDINAL
ajfa-17362	77	1	firstly	ORDINAL
ajfa-17362	77	2	ocbc bank	LOC
ajfa-17362	78	1	secondly	ORDINAL
ajfa-17362	79	1	olabamiji	ORG
ajfa-17362	79	2	michael	PERSON
ajfa-17362	79	3	2018	DATE
ajfa-17362	79	4	nigerian	NORP
ajfa-17362	79	5	first	ORDINAL
ajfa-17362	80	1	thirty	CARDINAL
ajfa-17362	80	2	30	CARDINAL
ajfa-17362	82	1	first	ORDINAL
ajfa-17362	83	1	first	ORDINAL
ajfa-17362	84	1	first	ORDINAL
ajfa-17362	85	1	ahmad	PERSON
ajfa-17362	85	2	2018	DATE
ajfa-17362	85	3	jordanian	NORP
ajfa-17362	85	4	13	CARDINAL
ajfa-17362	85	5	jordanian	NORP
ajfa-17362	85	6	2010-2015	DATE
ajfa-17362	86	1	annual	DATE
ajfa-17362	88	1	two	CARDINAL
ajfa-17362	92	1	jordanian	NORP
ajfa-17362	92	2	imad	PERSON
ajfa-17362	92	3	2017	CARDINAL
ajfa-17362	92	4	five	CARDINAL
ajfa-17362	92	5	the palestine exchange	ORG
ajfa-17362	93	1	five	CARDINAL
ajfa-17362	93	2	six	CARDINAL
ajfa-17362	93	3	the palestine exchange	ORG
ajfa-17362	93	4	6 years	DATE
ajfa-17362	93	5	2010	DATE
ajfa-17362	93	6	2015	DATE
ajfa-17362	99	1	asian journal of finance & accounting	ORG
ajfa-17362	99	2	1946	CARDINAL
ajfa-17362	99	3	2020	DATE
ajfa-17362	99	4	12	CARDINAL
ajfa-17362	99	5	2	CARDINAL
ajfa-17362	99	6	6	CARDINAL
ajfa-17362	99	7	4.1	CARDINAL
ajfa-17362	99	8	2018	DATE
ajfa-17362	99	9	biswas	ORG
ajfa-17362	99	10	2016	CARDINAL
ajfa-17362	101	1	2019	DATE
ajfa-17362	101	2	jilkoya & stranska	ORG
ajfa-17362	101	3	2017	CARDINAL
ajfa-17362	102	1	2018	DATE
ajfa-17362	102	2	frmsiz	CARDINAL
ajfa-17362	102	3	2019	CARDINAL
ajfa-17362	102	4	2020	DATE
ajfa-17362	103	1	3	CARDINAL
ajfa-17362	103	2	19	CARDINAL
ajfa-17362	103	3	the nigeria stock exchange	ORG
ajfa-17362	104	1	15	CARDINAL
ajfa-17362	104	2	15 years 2005	DATE
ajfa-17362	104	3	2019	DATE
ajfa-17362	107	1	pagan lagrangian	ORG
ajfa-17362	107	2	hausman	PERSON
ajfa-17362	107	3	ols	ORG
ajfa-17362	108	1	three	CARDINAL
ajfa-17362	108	2	three	CARDINAL
ajfa-17362	109	1	first	ORDINAL
ajfa-17362	110	1	nigeria	GPE
ajfa-17362	111	1	nigeria	GPE
ajfa-17362	112	1	asian journal of finance & accounting	ORG
ajfa-17362	112	2	1946	CARDINAL
ajfa-17362	112	3	2020	DATE
ajfa-17362	112	4	12	CARDINAL
ajfa-17362	112	5	2	CARDINAL
ajfa-17362	112	6	7	CARDINAL
ajfa-17362	112	7	nigeria	GPE
ajfa-17362	115	1	+β1∆logroeit + β2logcrit +	DATE
ajfa-17362	115	2	+ β2logcrit +	CARDINAL
ajfa-17362	115	3	2	CARDINAL
ajfa-17362	115	4	3	CARDINAL
ajfa-17362	116	1	4.1	CARDINAL
ajfa-17362	117	1	three	CARDINAL
ajfa-17362	117	2	3	CARDINAL
ajfa-17362	118	1	1	CARDINAL
ajfa-17362	118	2	2	CARDINAL
ajfa-17362	119	1	3	CARDINAL
ajfa-17362	120	1	4.1.1	CARDINAL
ajfa-17362	121	1	nigeria	GPE
ajfa-17362	122	1	asian journal of finance & accounting	ORG
ajfa-17362	122	2	1946	CARDINAL
ajfa-17362	122	3	2020	DATE
ajfa-17362	122	4	12	CARDINAL
ajfa-17362	122	5	2	CARDINAL
ajfa-17362	122	6	8	CARDINAL
ajfa-17362	122	7	4.1	CARDINAL
ajfa-17362	123	1	roe roa	LOC
ajfa-17362	123	2	225 225	CARDINAL
ajfa-17362	123	3	602.1182 0.5403 median	QUANTITY
ajfa-17362	123	4	506.4328 0.0237	CARDINAL
ajfa-17362	123	5	30.5852	CARDINAL
ajfa-17362	124	1	610.7984	CARDINAL
ajfa-17362	124	2	3.4302	CARDINAL
ajfa-17362	124	3	2020	DATE
ajfa-17362	125	1	4.1	CARDINAL
ajfa-17362	125	2	roe	ORG
ajfa-17362	125	3	0.8111	ORG
ajfa-17362	125	4	0.8787	GPE
ajfa-17362	125	5	81.1%	PERCENT
ajfa-17362	126	1	81%	PERCENT
ajfa-17362	127	1	one	CARDINAL
ajfa-17362	128	1	approximately 2 million	CARDINAL
ajfa-17362	128	2	more than 100%	PERCENT
ajfa-17362	128	3	202%	PERCENT
ajfa-17362	128	4	approximately 31%	PERCENT
ajfa-17362	129	1	54%	PERCENT
ajfa-17362	130	1	30.6 million	CARDINAL
ajfa-17362	130	2	3.4 million	CARDINAL
ajfa-17362	132	1	4.1.2	CARDINAL
ajfa-17362	133	1	4.2	CARDINAL
ajfa-17362	135	1	asian	NORP
ajfa-17362	135	2	finance & accounting	ORG
ajfa-17362	135	3	1946	CARDINAL
ajfa-17362	135	4	2020	DATE
ajfa-17362	135	5	12	CARDINAL
ajfa-17362	135	6	2	CARDINAL
ajfa-17362	135	7	9	CARDINAL
ajfa-17362	135	8	4.2	CARDINAL
ajfa-17362	136	1	225	CARDINAL
ajfa-17362	136	2	225 225 225	QUANTITY
ajfa-17362	136	3	0.761993	CARDINAL
ajfa-17362	136	4	1.519670	CARDINAL
ajfa-17362	136	5	0.129087 0.744469	MONEY
ajfa-17362	136	6	3.694956	CARDINAL
ajfa-17362	137	1	1.451314	CARDINAL
ajfa-17362	137	2	2020	DATE
ajfa-17362	138	1	4.2	CARDINAL
ajfa-17362	138	2	the nigerian stock exchange	ORG
ajfa-17362	138	3	the years	DATE
ajfa-17362	138	4	0.761993	CARDINAL
ajfa-17362	138	5	0.754	CARDINAL
ajfa-17362	138	6	1.519	CARDINAL
ajfa-17362	138	7	0.129	CARDINAL
ajfa-17362	139	1	19.4%	PERCENT
ajfa-17362	140	1	76.26%	PERCENT
ajfa-17362	140	2	75.4%	PERCENT
ajfa-17362	142	1	4.2	CARDINAL
ajfa-17362	142	2	1.63	CARDINAL
ajfa-17362	143	1	annual	DATE
ajfa-17362	143	2	over 100%	PERCENT
ajfa-17362	143	3	163%	PERCENT
ajfa-17362	144	1	0.744	CARDINAL
ajfa-17362	144	2	4.633	CARDINAL
ajfa-17362	144	3	74.4%	PERCENT
ajfa-17362	144	4	463.3%	PERCENT
ajfa-17362	145	1	163.3%	PERCENT
ajfa-17362	145	2	4.005	CARDINAL
ajfa-17362	145	3	400.5%	PERCENT
ajfa-17362	145	4	-40%	PERCENT
ajfa-17362	146	1	1.841	CARDINAL
ajfa-17362	146	2	181.4%	PERCENT
ajfa-17362	146	3	1.911	CARDINAL
ajfa-17362	146	4	191.1%	PERCENT
ajfa-17362	147	1	about 40%	PERCENT
ajfa-17362	151	1	7.4%	PERCENT
ajfa-17362	153	1	asian journal of finance & accounting	ORG
ajfa-17362	153	2	1946	CARDINAL
ajfa-17362	153	3	2020	DATE
ajfa-17362	153	4	12	CARDINAL
ajfa-17362	153	5	2	CARDINAL
ajfa-17362	153	6	10	CARDINAL
ajfa-17362	153	7	9.7%	PERCENT
ajfa-17362	153	8	3.7%	PERCENT
ajfa-17362	154	1	1.5%	PERCENT
ajfa-17362	155	1	only 1.5%	PERCENT
ajfa-17362	156	1	4.1.3	CARDINAL
ajfa-17362	159	1	4.3	CARDINAL
ajfa-17362	159	2	1	CARDINAL
ajfa-17362	159	3	2) cr	MONEY
ajfa-17362	159	4	4	CARDINAL
ajfa-17362	159	5	5	CARDINAL
ajfa-17362	159	6	6	CARDINAL
ajfa-17362	159	7	1.000	CARDINAL
ajfa-17362	159	8	1.000 cr	MONEY
ajfa-17362	159	9	0.291 1.000 insr -0.021 0.707	QUANTITY
ajfa-17362	159	10	1.000	CARDINAL
ajfa-17362	159	11	1.000	CARDINAL
ajfa-17362	159	12	0.144	CARDINAL
ajfa-17362	159	13	0.082 1.000	CARDINAL
ajfa-17362	159	14	2020	DATE
ajfa-17362	160	1	1	CARDINAL
ajfa-17362	160	2	3	CARDINAL
ajfa-17362	160	3	4.3	CARDINAL
ajfa-17362	160	4	0.020	CARDINAL
ajfa-17362	160	5	0.144	CARDINAL
ajfa-17362	163	1	1	CARDINAL
ajfa-17362	163	2	dmbs	ORG
ajfa-17362	164	1	0.144(14.4%	PERCENT
ajfa-17362	164	2	roe, asian journal of finance & accounting	ORG
ajfa-17362	164	3	1946	CARDINAL
ajfa-17362	164	4	2020	DATE
ajfa-17362	164	5	12	CARDINAL
ajfa-17362	164	6	2	CARDINAL
ajfa-17362	164	7	11	CARDINAL
ajfa-17362	166	1	4.2	CARDINAL
ajfa-17362	166	2	4.4	CARDINAL
ajfa-17362	167	1	1	CARDINAL
ajfa-17362	167	2	2	CARDINAL
ajfa-17362	167	3	lognpmr coeff	PERSON
ajfa-17362	174	1	1.672	CARDINAL
ajfa-17362	174	2	0.235 7.114	MONEY
ajfa-17362	174	3	0.405	CARDINAL
ajfa-17362	174	4	4.678	MONEY
ajfa-17362	174	5	0.064	CARDINAL
ajfa-17362	174	6	6.270	MONEY
ajfa-17362	174	7	0.383	CARDINAL
ajfa-17362	174	8	0.059	CARDINAL
ajfa-17362	174	9	6.462	MONEY
ajfa-17362	174	10	0.001 -4.770 0.000	QUANTITY
ajfa-17362	175	1	0.002	CARDINAL
ajfa-17362	175	2	0.055	CARDINAL
ajfa-17362	175	3	0.508	CARDINAL
ajfa-17362	175	4	0.057	CARDINAL
ajfa-17362	175	5	0.027	CARDINAL
ajfa-17362	176	1	0.065	CARDINAL
ajfa-17362	177	1	0.065	CARDINAL
ajfa-17362	177	2	0.008	CARDINAL
ajfa-17362	177	3	0.010 0.041	QUANTITY
ajfa-17362	177	4	0.805	TIME
ajfa-17362	177	5	0.041	CARDINAL
ajfa-17362	177	6	0.121 adj	QUANTITY
ajfa-17362	178	1	0.535	CARDINAL
ajfa-17362	178	2	9.955	CARDINAL
ajfa-17362	178	3	0.435	CARDINAL
ajfa-17362	178	4	6.645	CARDINAL
ajfa-17362	178	5	2.239	CARDINAL
ajfa-17362	178	6	0.692	CARDINAL
ajfa-17362	178	7	32.521	CARDINAL
ajfa-17362	178	8	52.700	CARDINAL
ajfa-17362	178	9	0.201	CARDINAL
ajfa-17362	178	10	0.110	CARDINAL
ajfa-17362	178	11	2.984	CARDINAL
ajfa-17362	178	12	0.003	CARDINAL
ajfa-17362	178	13	2020	DATE
ajfa-17362	180	1	1%	PERCENT
ajfa-17362	180	2	5%	PERCENT
ajfa-17362	181	1	hausman	PERSON
ajfa-17362	181	2	4.4	CARDINAL
ajfa-17362	181	3	0.05	CARDINAL
ajfa-17362	182	1	the asian journal of finance & accounting	ORG
ajfa-17362	182	2	1946	CARDINAL
ajfa-17362	182	3	2020	DATE
ajfa-17362	182	4	12	CARDINAL
ajfa-17362	182	5	2	CARDINAL
ajfa-17362	182	6	12	CARDINAL
ajfa-17362	182	7	nigeria	GPE
ajfa-17362	185	1	1	CARDINAL
ajfa-17362	186	1	4	CARDINAL
ajfa-17362	186	2	4.4	CARDINAL
ajfa-17362	186	3	0.05	CARDINAL
ajfa-17362	188	1	ols	ORG
ajfa-17362	190	1	2	CARDINAL
ajfa-17362	191	1	4.2.3	CARDINAL
ajfa-17362	191	2	pesaran	ORG
ajfa-17362	191	3	4.4	CARDINAL
ajfa-17362	196	1	one	CARDINAL
ajfa-17362	197	1	1	CARDINAL
ajfa-17362	199	1	1	CARDINAL
ajfa-17362	199	2	1	CARDINAL
ajfa-17362	199	3	4.4	CARDINAL
ajfa-17362	200	1	9.955	CARDINAL
ajfa-17362	201	1	roe	PRODUCT
ajfa-17362	201	2	5%	PERCENT
ajfa-17362	202	1	0.535	CARDINAL
ajfa-17362	203	1	0.535	CARDINAL
ajfa-17362	203	2	about 54%	PERCENT
ajfa-17362	203	3	asian	NORP
ajfa-17362	203	4	finance & accounting	ORG
ajfa-17362	203	5	1946	CARDINAL
ajfa-17362	203	6	2020	DATE
ajfa-17362	203	7	12	CARDINAL
ajfa-17362	203	8	2	CARDINAL
ajfa-17362	203	9	13	CARDINAL
ajfa-17362	204	1	dmbs	ORG
ajfa-17362	204	2	nigeria	GPE
ajfa-17362	205	1	5%	PERCENT
ajfa-17362	205	2	1%	PERCENT
ajfa-17362	205	3	0.4%	PERCENT
ajfa-17362	206	1	1%	PERCENT
ajfa-17362	206	2	0.01%	PERCENT
ajfa-17362	207	1	1	CARDINAL
ajfa-17362	207	2	4.4	CARDINAL
ajfa-17362	207	3	1%	PERCENT
ajfa-17362	207	4	0.2%	PERCENT
ajfa-17362	208	1	1%	PERCENT
ajfa-17362	208	2	0.04%	PERCENT
ajfa-17362	209	1	two	CARDINAL
ajfa-17362	209	2	dmbs	ORG
ajfa-17362	209	3	nigeria	GPE
ajfa-17362	210	1	two	CARDINAL
ajfa-17362	211	1	4	CARDINAL
ajfa-17362	211	2	1.897 + 0.383logroeit	DATE
ajfa-17362	211	3	0.008logcrit	CARDINAL
ajfa-17362	211	4	0.063∆fsizeit	CARDINAL
ajfa-17362	211	5	1	CARDINAL
ajfa-17362	211	6	4.4	CARDINAL
ajfa-17362	212	1	6.645	CARDINAL
ajfa-17362	212	2	roe	PRODUCT
ajfa-17362	212	3	5%	PERCENT
ajfa-17362	213	1	0.435	CARDINAL
ajfa-17362	214	1	about 44%	PERCENT
ajfa-17362	215	1	dmbs	ORG
ajfa-17362	215	2	nigeria	GPE
ajfa-17362	216	1	roe	ORG
ajfa-17362	216	2	5%	PERCENT
ajfa-17362	216	3	1%	PERCENT
ajfa-17362	216	4	0.4%	PERCENT
ajfa-17362	217	1	nigeria	GPE
ajfa-17362	218	1	1%	PERCENT
ajfa-17362	218	2	about 0.01%	PERCENT
ajfa-17362	218	3	nigeria	GPE
ajfa-17362	222	1	asian	NORP
ajfa-17362	222	2	finance & accounting	ORG
ajfa-17362	222	3	1946	CARDINAL
ajfa-17362	222	4	2020	DATE
ajfa-17362	222	5	12	CARDINAL
ajfa-17362	222	6	2	CARDINAL
ajfa-17362	222	7	14	CARDINAL
ajfa-17362	223	1	1%	PERCENT
ajfa-17362	223	2	about 0.01%	PERCENT
ajfa-17362	224	1	1%	PERCENT
ajfa-17362	224	2	about 0.06%	PERCENT
ajfa-17362	225	1	1 & 2	ORG
ajfa-17362	225	2	4.4	CARDINAL
ajfa-17362	225	3	1	CARDINAL
ajfa-17362	226	1	4	CARDINAL
ajfa-17362	227	1	2015	DATE
ajfa-17362	227	2	tanzania	GPE
ajfa-17362	228	1	2017	CARDINAL
ajfa-17362	228	2	kenyan	NORP
ajfa-17362	229	1	nigeria	GPE
ajfa-17362	229	2	wan	PERSON
ajfa-17362	229	3	2018	DATE
ajfa-17362	230	1	nigeria	GPE
ajfa-17362	231	1	asian journal of finance & accounting	ORG
ajfa-17362	231	2	1946	CARDINAL
ajfa-17362	231	3	2020	DATE
ajfa-17362	231	4	12	CARDINAL
ajfa-17362	231	5	2	CARDINAL
ajfa-17362	231	6	15	CARDINAL
ajfa-17362	231	7	4.6	CARDINAL
ajfa-17362	232	1	3	CARDINAL
ajfa-17362	238	1	88.661 -9.473	QUANTITY
ajfa-17362	238	2	0.304 cr	MONEY
ajfa-17362	238	3	0.099	CARDINAL
ajfa-17362	238	4	0.021	CARDINAL
ajfa-17362	238	5	0.042	CARDINAL
ajfa-17362	238	6	0.024	CARDINAL
ajfa-17362	238	7	0.074 loginsr	QUANTITY
ajfa-17362	238	8	536.688	CARDINAL
ajfa-17362	238	9	52.300	CARDINAL
ajfa-17362	240	1	0.996 -0.00023 0.00023	MONEY
ajfa-17362	240	2	0.327	CARDINAL
ajfa-17362	240	3	34.535	CARDINAL
ajfa-17362	240	4	0.520	CARDINAL
ajfa-17362	240	5	10.187	CARDINAL
ajfa-17362	241	1	0.581	CARDINAL
ajfa-17362	241	2	13.678	CARDINAL
ajfa-17362	241	3	4.697	CARDINAL
ajfa-17362	241	4	0.195	CARDINAL
ajfa-17362	241	5	18.924	CARDINAL
ajfa-17362	242	1	174.844	CARDINAL
ajfa-17362	242	2	168.334	CARDINAL
ajfa-17362	242	3	2.805	CARDINAL
ajfa-17362	242	4	0.005	CARDINAL
ajfa-17362	242	5	2.677	CARDINAL
ajfa-17362	242	6	0.007	CARDINAL
ajfa-17362	242	7	2020	DATE
ajfa-17362	244	1	1%	PERCENT
ajfa-17362	244	2	5%	PERCENT
ajfa-17362	244	3	10%	PERCENT
ajfa-17362	245	1	4.6	CARDINAL
ajfa-17362	245	2	0.195	CARDINAL
ajfa-17362	246	1	1	CARDINAL
ajfa-17362	246	2	dmbs	ORG
ajfa-17362	246	3	nigeria	GPE
ajfa-17362	247	1	ols	ORG
ajfa-17362	247	2	0.05	CARDINAL
ajfa-17362	248	1	1	CARDINAL
ajfa-17362	249	1	6	CARDINAL
ajfa-17362	249	2	4.6	CARDINAL
ajfa-17362	249	3	0.05	CARDINAL
ajfa-17362	251	1	ols asian journal of finance & accounting	ORG
ajfa-17362	251	2	1946	CARDINAL
ajfa-17362	251	3	2020	DATE
ajfa-17362	251	4	12	CARDINAL
ajfa-17362	251	5	2	CARDINAL
ajfa-17362	251	6	0.05	CARDINAL
ajfa-17362	252	1	2	CARDINAL
ajfa-17362	252	2	4.2.5	CARDINAL
ajfa-17362	253	1	3	CARDINAL
ajfa-17362	253	2	6	CARDINAL
ajfa-17362	255	1	three	CARDINAL
ajfa-17362	255	2	3	CARDINAL
ajfa-17362	258	1	3	CARDINAL
ajfa-17362	258	2	1	CARDINAL
ajfa-17362	258	3	4.6	CARDINAL
ajfa-17362	259	1	10.187	CARDINAL
ajfa-17362	259	2	5%	PERCENT
ajfa-17362	260	1	about 52%	PERCENT
ajfa-17362	261	1	about 48%	PERCENT
ajfa-17362	263	1	4.6	CARDINAL
ajfa-17362	263	2	0.099	CARDINAL
ajfa-17362	264	1	1%	PERCENT
ajfa-17362	264	2	about 5.37	CARDINAL
ajfa-17362	264	3	536.688/100	CARDINAL
ajfa-17362	264	4	nigeria	GPE
ajfa-17362	265	1	0.0000013	ORG
ajfa-17362	267	1	dmbs	ORG
ajfa-17362	267	2	nigeria	GPE
ajfa-17362	268	1	four	CARDINAL
ajfa-17362	269	1	4	CARDINAL
ajfa-17362	269	2	290.296 + 0.042crit	PRODUCT
ajfa-17362	270	1	+ 524.610lognsrit	DATE
ajfa-17362	270	2	4 asian	NORP
ajfa-17362	270	3	finance & accounting	ORG
ajfa-17362	270	4	1946	CARDINAL
ajfa-17362	270	5	2020	DATE
ajfa-17362	270	6	12	CARDINAL
ajfa-17362	270	7	2	CARDINAL
ajfa-17362	270	8	17	CARDINAL
ajfa-17362	270	9	4	CARDINAL
ajfa-17362	270	10	4.6	CARDINAL
ajfa-17362	270	11	13.678	CARDINAL
ajfa-17362	271	1	adjr2	PRODUCT
ajfa-17362	271	2	0.581	CARDINAL
ajfa-17362	271	3	58.1%	PERCENT
ajfa-17362	271	4	nigeria	GPE
ajfa-17362	272	1	4.6	CARDINAL
ajfa-17362	272	2	10%	PERCENT
ajfa-17362	272	3	0.042	CARDINAL
ajfa-17362	273	1	1%	PERCENT
ajfa-17362	273	2	5.23	CARDINAL
ajfa-17362	274	1	0.00023	MONEY
ajfa-17362	275	1	nigeria	GPE
ajfa-17362	276	1	149	CARDINAL
ajfa-17362	279	1	3 & 4	ORG
ajfa-17362	279	2	4.6	CARDINAL
ajfa-17362	279	3	3	CARDINAL
ajfa-17362	280	1	6	CARDINAL
ajfa-17362	281	1	kariuk	PERSON
ajfa-17362	281	2	2017	CARDINAL
ajfa-17362	281	3	rwandan enterprise risk management	ORG
ajfa-17362	281	4	rwandan	ORG
ajfa-17362	282	1	arnet	ORG
ajfa-17362	282	2	gregory	PERSON
ajfa-17362	282	3	maurice	PERSON
ajfa-17362	282	4	2016	DATE
ajfa-17362	282	5	kenya	GPE
ajfa-17362	282	6	kenya	GPE
ajfa-17362	283	1	three	CARDINAL
ajfa-17362	283	2	2017	CARDINAL
ajfa-17362	283	3	malaysia	GPE
ajfa-17362	284	1	5 years	DATE
ajfa-17362	284	2	2011-2015	DATE
ajfa-17362	284	3	malaysia	GPE
ajfa-17362	285	1	asian journal of finance & accounting	ORG
ajfa-17362	285	2	1946	CARDINAL
ajfa-17362	285	3	2020	DATE
ajfa-17362	285	4	12	CARDINAL
ajfa-17362	285	5	2	CARDINAL
ajfa-17362	285	6	18 5	DATE
ajfa-17362	286	1	5.1	CARDINAL
ajfa-17362	287	1	four	CARDINAL
ajfa-17362	287	2	model 1	DATE
ajfa-17362	287	3	2	CARDINAL
ajfa-17362	288	1	3	CARDINAL
ajfa-17362	290	1	1	CARDINAL
ajfa-17362	292	1	nigeria	GPE
ajfa-17362	293	1	5.2	CARDINAL
ajfa-17362	293	2	dmbs	ORG
ajfa-17362	297	1	nigerian	NORP
ajfa-17362	300	1	aguayo, f. z.,	PERSON
ajfa-17362	300	2	2020	DATE
ajfa-17362	302	1	12	CARDINAL
ajfa-17362	302	2	1	CARDINAL
ajfa-17362	303	1	t. a.	GPE
ajfa-17362	303	2	2020	DATE
ajfa-17362	304	1	nigeria	GPE
ajfa-17362	305	1	asian journal of economics	ORG
ajfa-17362	306	1	16(4	CARDINAL
ajfa-17362	306	2	39-50	CARDINAL
ajfa-17362	307	1	10.9734	CARDINAL
ajfa-17362	307	2	t. a.	GPE
ajfa-17362	307	3	r. o.	PERSON
ajfa-17362	308	1	2018	DATE
ajfa-17362	309	1	nigeria	GPE
ajfa-17362	310	1	commerce	ORG
ajfa-17362	310	2	23(3	CARDINAL
ajfa-17362	310	3	1-22	CARDINAL
ajfa-17362	311	1	ahmad	PERSON
ajfa-17362	311	2	2018	DATE
ajfa-17362	312	1	indonesia stock exchange	ORG
ajfa-17362	313	1	european journal of business and management	ORG
ajfa-17362	313	2	9(29	CARDINAL
ajfa-17362	313	3	222	CARDINAL
ajfa-17362	314	1	asian	NORP
ajfa-17362	314	2	finance & accounting	ORG
ajfa-17362	314	3	1946	CARDINAL
ajfa-17362	314	4	2020	DATE
ajfa-17362	314	5	12	CARDINAL
ajfa-17362	314	6	2	CARDINAL
ajfa-17362	314	7	19	CARDINAL
ajfa-17362	314	8	n. m.	PERSON
ajfa-17362	314	9	s. n., & maurice	PERSON
ajfa-17362	314	10	s.	PERSON
ajfa-17362	314	11	2016	DATE
ajfa-17362	315	1	kenya	GPE
ajfa-17362	316	1	1(1	CARDINAL
ajfa-17362	316	2	1-16	CARDINAL
ajfa-17362	318	1	2013	DATE
ajfa-17362	319	1	basel iii	PERSON
ajfa-17362	320	1	4th	ORDINAL
ajfa-17362	320	2	biswas	ORG
ajfa-17362	320	3	2017	CARDINAL
ajfa-17362	322	1	4(8	CARDINAL
ajfa-17362	322	2	202	CARDINAL
ajfa-17362	323	1	buckova	PERSON
ajfa-17362	323	2	s. (2011	ORG
ajfa-17362	324	1	basel iii global liquidity	PERSON
ajfa-17362	324	2	european	NORP
ajfa-17362	325	1	kovlchuk	PERSON
ajfa-17362	325	2	2019	DATE
ajfa-17362	327	1	4(1	CARDINAL
ajfa-17362	327	2	121	CARDINAL
ajfa-17362	328	1	r. a.	PERSON
ajfa-17362	328	2	adigwe	GPE
ajfa-17362	328	3	p. k.	PERSON
ajfa-17362	328	4	john-akamelu	PERSON
ajfa-17362	328	5	r. c.	PERSON
ajfa-17362	328	6	2015	DATE
ajfa-17362	329	1	nigeria	GPE
ajfa-17362	330	1	european journal of research	ORG
ajfa-17362	330	2	3(3	CARDINAL
ajfa-17362	330	3	32	CARDINAL
ajfa-17362	331	1	el-ansary	ORG
ajfa-17362	331	2	2019	DATE
ajfa-17362	332	1	middle east	LOC
ajfa-17362	332	2	northern africa	GPE
ajfa-17362	333	1	international journal of accounting	ORG
ajfa-17362	333	2	9(2	CARDINAL
ajfa-17362	333	3	51-75	CARDINAL
ajfa-17362	334	1	fox	ORG
ajfa-17362	334	2	j., & lorsch	ORG
ajfa-17362	334	3	j. w.	PERSON
ajfa-17362	334	4	2012	DATE
ajfa-17362	336	1	harvard business reviews	ORG
ajfa-17362	337	1	gadzo	ORG
ajfa-17362	337	2	s. g.	PERSON
ajfa-17362	337	3	h. k.	PERSON
ajfa-17362	337	4	g. j.	PERSON
ajfa-17362	337	5	2019	DATE
ajfa-17362	338	1	ghana	GPE
ajfa-17362	339	1	economics & finance	ORG
ajfa-17362	339	2	7(1	CARDINAL
ajfa-17362	339	3	1-16	CARDINAL
ajfa-17362	340	1	gary	PERSON
ajfa-17362	340	2	2016	DATE
ajfa-17362	341	1	3	CARDINAL
ajfa-17362	341	2	european	NORP
ajfa-17362	343	1	ecole de gestio de universite de liege gelter	ORG
ajfa-17362	343	2	m.	PERSON
ajfa-17362	343	3	2009	DATE
ajfa-17362	345	1	harvard international law journal	ORG
ajfa-17362	345	2	129	CARDINAL
ajfa-17362	346	1	imad	PERSON
ajfa-17362	346	2	2017	DATE
ajfa-17362	347	1	the palestine exchange	ORG
ajfa-17362	348	1	8(8	CARDINAL
ajfa-17362	348	2	2222-2847	CARDINAL
ajfa-17362	348	3	india	GPE
ajfa-17362	349	1	2016	CARDINAL
ajfa-17362	351	1	2016	CARDINAL
ajfa-17362	352	1	5th	ORDINAL
ajfa-17362	352	2	march 2016	DATE
ajfa-17362	354	1	5th	ORDINAL
ajfa-17362	354	2	june 2020	DATE
ajfa-17362	355	1	institute of chartered accountants	ORG
ajfa-17362	355	2	nigeria	GPE
ajfa-17362	356	1	2014	DATE
ajfa-17362	359	1	2014	DATE
ajfa-17362	360	1	12 august 2014	DATE
ajfa-17362	361	1	6th	ORDINAL
ajfa-17362	361	2	asian journal of finance & accounting	ORG
ajfa-17362	361	3	1946	CARDINAL
ajfa-17362	361	4	2020	DATE
ajfa-17362	362	1	12	CARDINAL
ajfa-17362	362	2	2	CARDINAL
ajfa-17362	362	3	20	CARDINAL
ajfa-17362	362	4	a. v. n.	PERSON
ajfa-17362	362	5	e. m., & nchang	PERSON
ajfa-17362	362	6	n. d.	PERSON
ajfa-17362	362	7	2020	DATE
ajfa-17362	363	1	cameroon	GPE
ajfa-17362	364	1	international journal of research	ORG
ajfa-17362	364	2	2(2	CARDINAL
ajfa-17362	364	3	1-16	CARDINAL
ajfa-17362	365	1	jablecki	PERSON
ajfa-17362	365	2	j. (2008	PERSON
ajfa-17362	368	1	jilkoya, p. & stranska	ORG
ajfa-17362	368	2	p.k.	GPE
ajfa-17362	368	3	2017	CARDINAL
ajfa-17362	369	1	multiple linear	ORG
ajfa-17362	369	2	czech	NORP
ajfa-17362	370	1	institute of economic research	ORG
ajfa-17362	370	2	1(2	CARDINAL
ajfa-17362	371	1	jones	PERSON
ajfa-17362	371	2	t. m., &	PERSON
ajfa-17362	371	3	f.	PERSON
ajfa-17362	371	4	2013	DATE
ajfa-17362	373	1	https://doi.org/10.5840/beq201323215 knežević	PERSON
ajfa-17362	373	2	2013	DATE
ajfa-17362	375	1	46(2	CARDINAL
ajfa-17362	375	2	40	CARDINAL
ajfa-17362	375	3	2017	CARDINAL
ajfa-17362	377	1	african	NORP
ajfa-17362	377	2	5(2	CARDINAL
ajfa-17362	377	3	1-16	CARDINAL
ajfa-17362	378	1	https://doi.org/10.4102/aej.v5i2.240 lyambiko	PERSON
ajfa-17362	378	2	m. r.	PERSON
ajfa-17362	378	3	2015	DATE
ajfa-17362	379	1	tanzania	GPE
ajfa-17362	380	1	the university of nairobi journal	ORG
ajfa-17362	380	2	2(1	CARDINAL
ajfa-17362	380	3	45	CARDINAL
ajfa-17362	381	1	maixé-altés	PERSON
ajfa-17362	381	2	j. c.	PERSON
ajfa-17362	381	3	2019	DATE
ajfa-17362	382	1	the european savings banks industry	ORG
ajfa-17362	385	1	20	CARDINAL
ajfa-17362	385	2	159	CARDINAL
ajfa-17362	386	1	mahmoud	PERSON
ajfa-17362	386	2	b., jalal	PERSON
ajfa-17362	386	3	j., & elahe	ORG
ajfa-17362	386	4	s.	PERSON
ajfa-17362	386	5	2016	DATE
ajfa-17362	387	1	the tehran stock exchange	ORG
ajfa-17362	388	1	icp business, economics	ORG
ajfa-17362	388	2	3(1	CARDINAL
ajfa-17362	388	3	56	CARDINAL
ajfa-17362	389	1	muhammad	PERSON
ajfa-17362	389	2	z., & abdul	ORG
ajfa-17362	389	3	2017	CARDINAL
ajfa-17362	390	1	ocbc bank	ORG
ajfa-17362	390	2	malaysia	GPE
ajfa-17362	390	3	berhad	GPE
ajfa-17362	391	1	12/4/2019	DATE
ajfa-17362	392	1	j. g.	PERSON
ajfa-17362	392	2	r. g.	PERSON
ajfa-17362	392	3	2017	CARDINAL
ajfa-17362	393	1	kenyan	NORP
ajfa-17362	394	1	journal of economics	ORG
ajfa-17362	394	2	8(3	DATE
ajfa-17362	394	3	76-83	DATE
ajfa-17362	395	1	s. g.	PERSON
ajfa-17362	395	2	2015	CARDINAL
ajfa-17362	396	1	uganda	GPE
ajfa-17362	397	1	contemporary business and economics	ORG
ajfa-17362	397	2	1(1	CARDINAL
ajfa-17362	397	3	12	CARDINAL
ajfa-17362	398	1	nurlida	ORG
ajfa-17362	398	2	m. a.	PERSON
ajfa-17362	398	3	2017	CARDINAL
ajfa-17362	400	1	11th	ORDINAL
ajfa-17362	401	1	asian journal of finance & accounting	ORG
ajfa-17362	401	2	1946	CARDINAL
ajfa-17362	401	3	2020	DATE
ajfa-17362	401	4	12	CARDINAL
ajfa-17362	401	5	2	CARDINAL
ajfa-17362	401	6	21	CARDINAL
ajfa-17362	401	7	2011	DATE
ajfa-17362	402	1	nigeria	GPE
ajfa-17362	403	1	1st	ORDINAL
ajfa-17362	404	1	lagos nigeria ogbuagu	ORG
ajfa-17362	404	2	ubi	ORG
ajfa-17362	404	3	2014	DATE
ajfa-17362	405	1	nigeria	GPE
ajfa-17362	406	1	journal of economics	ORG
ajfa-17362	406	2	10(5	CARDINAL
ajfa-17362	406	3	1	CARDINAL
ajfa-17362	406	4	2018	DATE
ajfa-17362	407	1	first	ORDINAL
ajfa-17362	408	1	south asian	NORP
ajfa-17362	408	2	1(1	CARDINAL
ajfa-17362	408	3	1-10	CARDINAL
ajfa-17362	409	1	o. e. & wan	ORG
ajfa-17362	409	2	w. o.	PERSON
ajfa-17362	409	3	2018	DATE
ajfa-17362	410	1	nigeria	GPE
ajfa-17362	411	1	international journal of science and research	ORG
ajfa-17362	411	2	5(8	DATE
ajfa-17362	411	3	1645-1650	CARDINAL
ajfa-17362	411	4	s. a.	PERSON
ajfa-17362	411	5	2017	CARDINAL
ajfa-17362	412	1	nigeria	GPE
ajfa-17362	413	1	journal of business administration	ORG
ajfa-17362	413	2	management sciences research	ORG
ajfa-17362	413	3	6(1	CARDINAL
ajfa-17362	413	4	001-012	QUANTITY
ajfa-17362	414	1	pracoyo, a., & imani, a. (2018	ORG
ajfa-17362	416	1	jurnal ilmu manajemen & ekonomika	ORG
ajfa-17362	416	2	10(2	DATE
ajfa-17362	416	3	44	CARDINAL
ajfa-17362	416	4	b.	PERSON
ajfa-17362	416	5	2013	DATE
ajfa-17362	418	1	florida	GPE
ajfa-17362	418	2	4th	ORDINAL
ajfa-17362	418	3	june 2013	DATE
ajfa-17362	419	1	https://doi.org/10.2139/ssrn.2129376 sempabwa	GPE
ajfa-17362	419	2	e., & kariuki	ORG
ajfa-17362	419	3	2017	CARDINAL
ajfa-17362	420	1	rwanda	GPE
ajfa-17362	421	1	european journal of business and	ORG
ajfa-17362	421	2	6(6	CARDINAL
ajfa-17362	421	3	112	CARDINAL
ajfa-17362	421	4	127	CARDINAL