id	sid	eid	entity	type
ajfa-4761	1	1	microsoft	ORG
ajfa-4761	1	2	4761-17484-1-sm-writer2-new-final.doc asian	PERCENT
ajfa-4761	1	3	journal of finance & accounting	ORG
ajfa-4761	1	4	1946	CARDINAL
ajfa-4761	1	5	2014	DATE
ajfa-4761	1	6	6	CARDINAL
ajfa-4761	1	7	1	CARDINAL
ajfa-4761	1	8	ebrahim mohammed al-matari	PERSON
ajfa-4761	1	9	ammran university	ORG
ajfa-4761	1	10	yemen	GPE
ajfa-4761	1	11	othman yeop abdullah	PERSON
ajfa-4761	1	12	graduate school of business university	ORG
ajfa-4761	1	13	malaysia	GPE
ajfa-4761	1	14	malaysia	GPE
ajfa-4761	1	15	abdullah kaid	PERSON
ajfa-4761	1	16	al-swidi othman yeop abdullah graduate school of business	ORG
ajfa-4761	1	17	university utara malaysia	ORG
ajfa-4761	1	18	malaysia	GPE
ajfa-4761	1	19	othman yeop abdullah	PERSON
ajfa-4761	1	20	graduate school of business	ORG
ajfa-4761	1	21	university utara malaysia	ORG
ajfa-4761	1	22	malaysia	GPE
ajfa-4761	1	23	fhanim@uum.edu.my	PERSON
ajfa-4761	1	24	nov. 8, 2013	DATE
ajfa-4761	1	25	january 25, 2014	DATE
ajfa-4761	1	26	june 1, 2014	DATE
ajfa-4761	7	1	asian journal of finance & accounting	ORG
ajfa-4761	7	2	1946	CARDINAL
ajfa-4761	7	3	2014	DATE
ajfa-4761	7	4	6	CARDINAL
ajfa-4761	7	5	1	CARDINAL
ajfa-4761	7	6	25 1	DATE
ajfa-4761	8	1	first	ORDINAL
ajfa-4761	14	1	2	CARDINAL
ajfa-4761	14	2	neely, gregory & platts	ORG
ajfa-4761	14	3	1995	DATE
ajfa-4761	15	1	1995	DATE
ajfa-4761	16	1	koufopoulos, zoumbos & argyropoulou	ORG
ajfa-4761	16	2	2008	DATE
ajfa-4761	17	1	mcdevitt	PERSON
ajfa-4761	17	2	1997	DATE
ajfa-4761	18	1	2011	DATE
ajfa-4761	20	1	2011	DATE
ajfa-4761	21	1	2.1	CARDINAL
ajfa-4761	21	2	zaim, 2006	ORG
ajfa-4761	23	1	2002	DATE
ajfa-4761	23	2	1996	DATE
ajfa-4761	27	1	asian	NORP
ajfa-4761	27	2	finance & accounting	ORG
ajfa-4761	27	3	1946	CARDINAL
ajfa-4761	27	4	2014	DATE
ajfa-4761	27	5	6	CARDINAL
ajfa-4761	27	6	1	CARDINAL
ajfa-4761	27	7	1980	DATE
ajfa-4761	30	1	2009	DATE
ajfa-4761	31	1	2.2	CARDINAL
ajfa-4761	31	2	waggoner, neely & kennerley	ORG
ajfa-4761	31	3	1999	DATE
ajfa-4761	34	1	cameron	PERSON
ajfa-4761	34	2	1983	DATE
ajfa-4761	34	3	three	CARDINAL
ajfa-4761	36	1	1995	DATE
ajfa-4761	39	1	1997	DATE
ajfa-4761	46	1	asian journal of finance & accounting	ORG
ajfa-4761	46	2	1946	CARDINAL
ajfa-4761	46	3	2014	DATE
ajfa-4761	47	1	6	CARDINAL
ajfa-4761	47	2	1	CARDINAL
ajfa-4761	47	3	cta	ORG
ajfa-4761	47	4	annual	DATE
ajfa-4761	47	5	ret	ORG
ajfa-4761	47	6	mva	ORG
ajfa-4761	47	7	ppe	ORG
ajfa-4761	49	1	2005	DATE
ajfa-4761	49	2	bozec & dia	ORG
ajfa-4761	49	3	2007	DATE
ajfa-4761	49	4	destefanis & sena	ORG
ajfa-4761	49	5	2007	DATE
ajfa-4761	50	1	lin et al.	PERSON
ajfa-4761	50	2	2009	DATE
ajfa-4761	50	3	garcia-sanchez	PERSON
ajfa-4761	50	4	2010	DATE
ajfa-4761	51	1	2005	DATE
ajfa-4761	52	1	hill	ORG
ajfa-4761	52	2	snell (1989)	ORG
ajfa-4761	52	3	two	CARDINAL
ajfa-4761	52	4	la mont	GPE
ajfa-4761	52	5	lipton & spelke	ORG
ajfa-4761	52	6	2005	DATE
ajfa-4761	53	1	two	CARDINAL
ajfa-4761	53	2	2.2.1	CARDINAL
ajfa-4761	54	1	the past years	DATE
ajfa-4761	54	2	cta	ORG
ajfa-4761	56	1	kapopoulos & lazaretou	ORG
ajfa-4761	56	2	2007	DATE
ajfa-4761	57	1	klapper &	ORG
ajfa-4761	57	2	2002	DATE
ajfa-4761	58	1	haniffa & asian journal of finance & accounting	ORG
ajfa-4761	58	2	1946	CARDINAL
ajfa-4761	58	3	2014	DATE
ajfa-4761	59	1	6	CARDINAL
ajfa-4761	59	2	1	CARDINAL
ajfa-4761	59	3	2006	DATE
ajfa-4761	60	1	ibrahim & abdulsamad	ORG
ajfa-4761	60	2	2011	DATE
ajfa-4761	61	1	hutchinson	GPE
ajfa-4761	61	2	gul	PERSON
ajfa-4761	61	3	2004	DATE
ajfa-4761	61	4	mashayekhi	ORG
ajfa-4761	61	5	bazazb (	ORG
ajfa-4761	61	6	2008	DATE
ajfa-4761	62	1	nuryanah & islam	ORG
ajfa-4761	62	2	2011	DATE
ajfa-4761	67	1	1	CARDINAL
ajfa-4761	68	1	al manaseer et al.	PERSON
ajfa-4761	68	2	2012),uwalomwa	GPE
ajfa-4761	68	3	2012	DATE
ajfa-4761	68	4	karaca	PERSON
ajfa-4761	68	5	2012),chari	CARDINAL
ajfa-4761	68	6	chen	PERSON
ajfa-4761	68	7	dominguez	GPE
ajfa-4761	68	8	2012	DATE
ajfa-4761	68	9	2011),swamy	CARDINAL
ajfa-4761	68	10	2011	DATE
ajfa-4761	68	11	khatab et a.	ORG
ajfa-4761	68	12	2011	DATE
ajfa-4761	68	13	ibrahim	PERSON
ajfa-4761	68	14	abdulsamad	PERSON
ajfa-4761	68	15	2011),chaghadari	ORG
ajfa-4761	68	16	2011	DATE
ajfa-4761	68	17	2011),heenetigala	CARDINAL
ajfa-4761	68	18	armstrong	PERSON
ajfa-4761	68	19	mayfield	GPE
ajfa-4761	68	20	2011	DATE
ajfa-4761	68	21	azam	PERSON
ajfa-4761	68	22	usmani	NORP
ajfa-4761	68	23	2011	DATE
ajfa-4761	68	24	khan	GPE
ajfa-4761	68	25	2011	DATE
ajfa-4761	68	26	pandya	PERSON
ajfa-4761	68	27	2011	DATE
ajfa-4761	68	28	boyd	PERSON
ajfa-4761	68	29	2011	DATE
ajfa-4761	68	30	junarsin	PERSON
ajfa-4761	68	31	2011	DATE
ajfa-4761	68	32	bhagat	ORG
ajfa-4761	68	33	bolton	PERSON
ajfa-4761	68	34	subramanian	PERSON
ajfa-4761	68	35	2011	DATE
ajfa-4761	68	36	simpson	GPE
ajfa-4761	68	37	2011	DATE
ajfa-4761	68	38	abdul rahman	PERSON
ajfa-4761	68	39	2011	DATE
ajfa-4761	68	40	shahab-u-din	PERSON
ajfa-4761	68	41	javid	PERSON
ajfa-4761	68	42	2011	DATE
ajfa-4761	68	43	2011	DATE
ajfa-4761	68	44	lin chang-jui	PERSON
ajfa-4761	68	45	2011	DATE
ajfa-4761	68	46	chiang	PERSON
ajfa-4761	68	47	lin	PERSON
ajfa-4761	68	48	2011	DATE
ajfa-4761	68	49	2011	DATE
ajfa-4761	68	50	lin	PERSON
ajfa-4761	68	51	liao	PERSON
ajfa-4761	68	52	chang	PERSON
ajfa-4761	68	53	2011	DATE
ajfa-4761	68	54	liang	PERSON
ajfa-4761	68	55	lin	PERSON
ajfa-4761	68	56	huang	PERSON
ajfa-4761	68	57	2011	DATE
ajfa-4761	68	58	2011	DATE
ajfa-4761	68	59	2011	DATE
ajfa-4761	68	60	chugh	GPE
ajfa-4761	68	61	meador	PERSON
ajfa-4761	68	62	kumar	PERSON
ajfa-4761	68	63	2011	DATE
ajfa-4761	68	64	reddy	PERSON
ajfa-4761	68	65	locke	PERSON
ajfa-4761	68	66	scrimgeour	PERSON
ajfa-4761	68	67	2010	DATE
ajfa-4761	68	68	ibrahim	PERSON
ajfa-4761	68	69	rehman	PERSON
ajfa-4761	68	70	2010	DATE
ajfa-4761	68	71	shao	PERSON
ajfa-4761	68	72	2010	DATE
ajfa-4761	68	73	jeffus	PERSON
ajfa-4761	68	74	gleason	PERSON
ajfa-4761	68	75	2010	DATE
ajfa-4761	68	76	2010	DATE
ajfa-4761	68	77	o`connell	ORG
ajfa-4761	68	78	cramer	PERSON
ajfa-4761	68	79	2010	DATE
ajfa-4761	68	80	chowdhury	PERSON
ajfa-4761	68	81	2010	DATE
ajfa-4761	68	82	chamberlain	PERSON
ajfa-4761	68	83	2010	DATE
ajfa-4761	68	84	2010	DATE
ajfa-4761	68	85	millet-reyes	PERSON
ajfa-4761	68	86	zhao	PERSON
ajfa-4761	68	87	2010	DATE
ajfa-4761	68	88	evans	ORG
ajfa-4761	68	89	nagarajan	ORG
ajfa-4761	68	90	2010	DATE
ajfa-4761	68	91	2010	DATE
ajfa-4761	68	92	2010	DATE
ajfa-4761	68	93	muravyev	GPE
ajfa-4761	68	94	talavera	GPE
ajfa-4761	68	95	2010	DATE
ajfa-4761	68	96	mandacı	PERSON
ajfa-4761	68	97	2010	DATE
ajfa-4761	68	98	bauer	ORG
ajfa-4761	68	99	eichholtz	PERSON
ajfa-4761	68	100	kok	GPE
ajfa-4761	68	101	2009	DATE
ajfa-4761	68	102	zheng	PERSON
ajfa-4761	68	103	2009	DATE
ajfa-4761	68	104	2009	DATE
ajfa-4761	68	105	johl	PERSON
ajfa-4761	68	106	2009	DATE
ajfa-4761	68	107	bhagat	PERSON
ajfa-4761	68	108	bolton	PERSON
ajfa-4761	68	109	2009	DATE
ajfa-4761	68	110	hsu	PERSON
ajfa-4761	68	111	hsiao	PERSON
ajfa-4761	68	112	li	PERSON
ajfa-4761	68	113	2009	DATE
ajfa-4761	68	114	2009	DATE
ajfa-4761	68	115	singh	GPE
ajfa-4761	68	116	2009	DATE
ajfa-4761	68	117	the end of the year	DATE
ajfa-4761	68	118	finance & accounting	ORG
ajfa-4761	68	119	1946	CARDINAL
ajfa-4761	68	120	2014	DATE
ajfa-4761	69	1	6	CARDINAL
ajfa-4761	69	2	1	CARDINAL
ajfa-4761	69	3	2009	DATE
ajfa-4761	69	4	bektas	ORG
ajfa-4761	69	5	2009	DATE
ajfa-4761	69	6	hutchinson	ORG
ajfa-4761	69	7	zain	PERSON
ajfa-4761	69	8	2009	DATE
ajfa-4761	69	9	omrana mohammed	GPE
ajfa-4761	69	10	2008	DATE
ajfa-4761	69	11	bolton	PERSON
ajfa-4761	69	12	2008	DATE
ajfa-4761	69	13	mashayekhi	ORG
ajfa-4761	69	14	bazazb (	ORG
ajfa-4761	69	15	2008	DATE
ajfa-4761	69	16	abdullah	PERSON
ajfa-4761	69	17	shah	PERSON
ajfa-4761	69	18	hassan	PERSON
ajfa-4761	69	19	2008	DATE
ajfa-4761	69	20	hinson	GPE
ajfa-4761	69	21	2008	DATE
ajfa-4761	69	22	jo	PERSON
ajfa-4761	69	23	2008	DATE
ajfa-4761	69	24	kubo	PERSON
ajfa-4761	69	25	saito	PERSON
ajfa-4761	69	26	2008	DATE
ajfa-4761	69	27	chung	GPE
ajfa-4761	69	28	kim	PERSON
ajfa-4761	69	29	kim	PERSON
ajfa-4761	69	30	2008	DATE
ajfa-4761	69	31	koufopoulos	GPE
ajfa-4761	69	32	2008	DATE
ajfa-4761	69	33	2008	DATE
ajfa-4761	69	34	2008	DATE
ajfa-4761	69	35	2007	DATE
ajfa-4761	69	36	wei	PERSON
ajfa-4761	69	37	2007	DATE
ajfa-4761	69	38	mcconnell	PERSON
ajfa-4761	69	39	2007	DATE
ajfa-4761	69	40	kim	PERSON
ajfa-4761	69	41	yoon	PERSON
ajfa-4761	69	42	2007	DATE
ajfa-4761	69	43	2007	DATE
ajfa-4761	69	44	2007	DATE
ajfa-4761	69	45	garcía-meca	PERSON
ajfa-4761	69	46	2007	DATE
ajfa-4761	69	47	2007	DATE
ajfa-4761	69	48	kim	PERSON
ajfa-4761	69	49	2007	DATE
ajfa-4761	69	50	garcia	PERSON
ajfa-4761	69	51	gonzález	PERSON
ajfa-4761	69	52	ortega	PERSON
ajfa-4761	69	53	2006	DATE
ajfa-4761	69	54	biekpe	PERSON
ajfa-4761	69	55	2006	DATE
ajfa-4761	69	56	tsai	PERSON
ajfa-4761	69	57	kuo	PERSON
ajfa-4761	69	58	kuo	PERSON
ajfa-4761	69	59	2006	DATE
ajfa-4761	69	60	caprio	PERSON
ajfa-4761	69	61	2006	DATE
ajfa-4761	69	62	george	PERSON
ajfa-4761	69	63	kabir	PERSON
ajfa-4761	69	64	2006	DATE
ajfa-4761	69	65	fung	PERSON
ajfa-4761	69	66	rui	PERSON
ajfa-4761	69	67	2006	DATE
ajfa-4761	69	68	ali	PERSON
ajfa-4761	69	69	2005	DATE
ajfa-4761	69	70	sanda	GPE
ajfa-4761	69	71	garba	PERSON
ajfa-4761	69	72	2005	DATE
ajfa-4761	69	73	xu	PERSON
ajfa-4761	69	74	lin	PERSON
ajfa-4761	69	75	2005	DATE
ajfa-4761	69	76	lien	PERSON
ajfa-4761	69	77	2005	DATE
ajfa-4761	69	78	dhnadirek	GPE
ajfa-4761	69	79	2003	DATE
ajfa-4761	69	80	jong	PERSON
ajfa-4761	69	81	gispert	PERSON
ajfa-4761	69	82	kabir	PERSON
ajfa-4761	69	83	2002	DATE
ajfa-4761	70	1	al manaseer et al.	PERSON
ajfa-4761	70	2	2012),obiyo	CARDINAL
ajfa-4761	70	3	2011),rouf (2011	DATE
ajfa-4761	70	4	2011	DATE
ajfa-4761	70	5	ibrahim	PERSON
ajfa-4761	70	6	abdulsamad	PERSON
ajfa-4761	70	7	2011),yasser	DATE
ajfa-4761	70	8	entebang	GPE
ajfa-4761	70	9	mansor	PERSON
ajfa-4761	70	10	2011	DATE
ajfa-4761	70	11	dar	GPE
ajfa-4761	70	12	rehman	PERSON
ajfa-4761	70	13	niazi	GPE
ajfa-4761	70	14	2011	DATE
ajfa-4761	70	15	2011	DATE
ajfa-4761	70	16	heenetigala	GPE
ajfa-4761	70	17	armstrong	PERSON
ajfa-4761	70	18	mayfield	GPE
ajfa-4761	70	19	2011	DATE
ajfa-4761	70	20	azam	PERSON
ajfa-4761	70	21	usmani	NORP
ajfa-4761	70	22	2011	DATE
ajfa-4761	70	23	khan	GPE
ajfa-4761	70	24	2011	DATE
ajfa-4761	70	25	pandya	PERSON
ajfa-4761	70	26	2011	DATE
ajfa-4761	70	27	abdul rahman	PERSON
ajfa-4761	70	28	2011	DATE
ajfa-4761	70	29	shahab-u-din	PERSON
ajfa-4761	70	30	javid	PERSON
ajfa-4761	70	31	2011	DATE
ajfa-4761	70	32	2011	DATE
ajfa-4761	70	33	lin	PERSON
ajfa-4761	70	34	2011	DATE
ajfa-4761	70	35	chiang	PERSON
ajfa-4761	70	36	2011	DATE
ajfa-4761	70	37	2011	DATE
ajfa-4761	70	38	lin	PERSON
ajfa-4761	70	39	liao	PERSON
ajfa-4761	70	40	chang	PERSON
ajfa-4761	70	41	2011	DATE
ajfa-4761	70	42	khan	GPE
ajfa-4761	70	43	javid	PERSON
ajfa-4761	70	44	2011	DATE
ajfa-4761	70	45	2011	DATE
ajfa-4761	70	46	chugh	GPE
ajfa-4761	70	47	meador	PERSON
ajfa-4761	70	48	kumar	PERSON
ajfa-4761	70	49	2011	DATE
ajfa-4761	70	50	ibrahim	PERSON
ajfa-4761	70	51	rehman	PERSON
ajfa-4761	70	52	2010	DATE
ajfa-4761	70	53	shao	PERSON
ajfa-4761	70	54	2010	DATE
ajfa-4761	70	55	chamberlain	PERSON
ajfa-4761	70	56	2010	DATE
ajfa-4761	70	57	2010	DATE
ajfa-4761	70	58	2010	DATE
ajfa-4761	70	59	2010	DATE
ajfa-4761	70	60	bauer	ORG
ajfa-4761	70	61	eichholtz	PERSON
ajfa-4761	70	62	kok	GPE
ajfa-4761	70	63	2009	DATE
ajfa-4761	70	64	hsu	PERSON
ajfa-4761	70	65	hsiao	PERSON
ajfa-4761	70	66	li	PERSON
ajfa-4761	70	67	2009	DATE
ajfa-4761	70	68	2009	DATE
ajfa-4761	70	69	singh	GPE
ajfa-4761	70	70	gaur 2009	EVENT
ajfa-4761	70	71	2009	DATE
ajfa-4761	70	72	omrana	GPE
ajfa-4761	70	73	2008	DATE
ajfa-4761	70	74	yue	PERSON
ajfa-4761	70	75	lan	PERSON
ajfa-4761	70	76	jiang	PERSON
ajfa-4761	70	77	2008	DATE
ajfa-4761	70	78	mashayekhi	PERSON
ajfa-4761	70	79	2008	DATE
ajfa-4761	70	80	o	DATE
ajfa-4761	70	81	2008	DATE
ajfa-4761	70	82	abdullah	PERSON
ajfa-4761	70	83	shah	PERSON
ajfa-4761	70	84	hassan	PERSON
ajfa-4761	70	85	2008	DATE
ajfa-4761	70	86	hinson	GPE
ajfa-4761	70	87	2008	DATE
ajfa-4761	70	88	2008	DATE
ajfa-4761	70	89	adjaoud	PERSON
ajfa-4761	70	90	zeghal	PERSON
ajfa-4761	70	91	andaleeb	PERSON
ajfa-4761	70	92	2007	DATE
ajfa-4761	70	93	2007	DATE
ajfa-4761	70	94	luan	PERSON
ajfa-4761	70	95	2007	DATE
ajfa-4761	70	96	garcía-meca	PERSON
ajfa-4761	70	97	2007	DATE
ajfa-4761	70	98	2007	DATE
ajfa-4761	70	99	biekpe	PERSON
ajfa-4761	70	100	2006	DATE
ajfa-4761	70	101	gomez-mejia	PERSON
ajfa-4761	70	102	2006	DATE
ajfa-4761	70	103	sanda	GPE
ajfa-4761	70	104	garba	PERSON
ajfa-4761	70	105	2005	DATE
ajfa-4761	70	106	earle	ORG
ajfa-4761	70	107	kucsera	PERSON
ajfa-4761	70	108	2005	DATE
ajfa-4761	70	109	2004	DATE
ajfa-4761	70	110	leng	PERSON
ajfa-4761	70	111	2004	DATE
ajfa-4761	71	1	boyd	PERSON
ajfa-4761	71	2	2011	DATE
ajfa-4761	71	3	2011	DATE
ajfa-4761	71	4	2010	DATE
ajfa-4761	71	5	muravyev	GPE
ajfa-4761	71	6	talavera	GPE
ajfa-4761	71	7	2010	DATE
ajfa-4761	71	8	asian journal of finance & accounting	ORG
ajfa-4761	71	9	1946	CARDINAL
ajfa-4761	71	10	2014	DATE
ajfa-4761	71	11	6	CARDINAL
ajfa-4761	71	12	1	CARDINAL
ajfa-4761	71	13	singh	GPE
ajfa-4761	71	14	2009	DATE
ajfa-4761	71	15	2007	DATE
ajfa-4761	71	16	garcía-meca	PERSON
ajfa-4761	71	17	2007	DATE
ajfa-4761	71	18	fung	PERSON
ajfa-4761	71	19	rui	PERSON
ajfa-4761	71	20	2006	DATE
ajfa-4761	71	21	2005	DATE
ajfa-4761	73	1	adjaoud	PERSON
ajfa-4761	73	2	zeghal	PERSON
ajfa-4761	73	3	andaleeb	PERSON
ajfa-4761	73	4	2007	DATE
ajfa-4761	75	1	al manaseer et al.	PERSON
ajfa-4761	75	2	2012	DATE
ajfa-4761	75	3	lenee	PERSON
ajfa-4761	75	4	2011),yasser	DATE
ajfa-4761	75	5	entebang	GPE
ajfa-4761	75	6	mansor	PERSON
ajfa-4761	75	7	2011	DATE
ajfa-4761	75	8	dar	GPE
ajfa-4761	75	9	rehman	PERSON
ajfa-4761	75	10	niazi	GPE
ajfa-4761	75	11	2011	DATE
ajfa-4761	75	12	azam	PERSON
ajfa-4761	75	13	usmani	NORP
ajfa-4761	75	14	2011	DATE
ajfa-4761	75	15	junarsin	PERSON
ajfa-4761	75	16	2011	DATE
ajfa-4761	75	17	jiang	PERSON
ajfa-4761	75	18	peng	PERSON
ajfa-4761	75	19	2011	DATE
ajfa-4761	75	20	2011	DATE
ajfa-4761	75	21	reddy	PERSON
ajfa-4761	75	22	locke	PERSON
ajfa-4761	75	23	scrimgeour	PERSON
ajfa-4761	75	24	2010	DATE
ajfa-4761	75	25	bauer	ORG
ajfa-4761	75	26	eichholtz	PERSON
ajfa-4761	75	27	kok	GPE
ajfa-4761	75	28	2009	DATE
ajfa-4761	75	29	2009	DATE
ajfa-4761	75	30	o	DATE
ajfa-4761	75	31	2008	DATE
ajfa-4761	75	32	2007	DATE
ajfa-4761	75	33	wei	PERSON
ajfa-4761	75	34	2007	DATE
ajfa-4761	75	35	2004	DATE
ajfa-4761	77	1	millet-reyes	PERSON
ajfa-4761	77	2	zhao	PERSON
ajfa-4761	77	3	2010	DATE
ajfa-4761	79	1	al manaseer et al.	PERSON
ajfa-4761	79	2	2012	DATE
ajfa-4761	79	3	junarsin	PERSON
ajfa-4761	79	4	2011	DATE
ajfa-4761	79	5	2011	DATE
ajfa-4761	79	6	lin	PERSON
ajfa-4761	79	7	liao	PERSON
ajfa-4761	79	8	chang	PERSON
ajfa-4761	79	9	2011	DATE
ajfa-4761	79	10	yue	PERSON
ajfa-4761	79	11	lan	PERSON
ajfa-4761	79	12	jiang	GPE
ajfa-4761	79	13	luan	PERSON
ajfa-4761	79	14	2008	DATE
ajfa-4761	79	15	mashayekhi	PERSON
ajfa-4761	79	16	2008	DATE
ajfa-4761	79	17	2008	DATE
ajfa-4761	79	18	adjaoud	PERSON
ajfa-4761	79	19	zeghal	PERSON
ajfa-4761	79	20	andaleeb	PERSON
ajfa-4761	79	21	2007	DATE
ajfa-4761	79	22	lien	PERSON
ajfa-4761	79	23	2005	DATE
ajfa-4761	81	1	jo	PERSON
ajfa-4761	82	1	2011	DATE
ajfa-4761	82	2	fung	PERSON
ajfa-4761	82	3	rui	PERSON
ajfa-4761	82	4	2006	DATE
ajfa-4761	82	5	2004	DATE
ajfa-4761	83	1	previous year	DATE
ajfa-4761	83	2	previous year’s	DATE
ajfa-4761	83	3	asian journal of finance & accounting	ORG
ajfa-4761	83	4	1946	CARDINAL
ajfa-4761	83	5	2014	DATE
ajfa-4761	83	6	6	CARDINAL
ajfa-4761	83	7	1	CARDINAL
ajfa-4761	84	1	2010	DATE
ajfa-4761	84	2	lien	PERSON
ajfa-4761	84	3	2005	DATE
ajfa-4761	86	1	najid	PERSON
ajfa-4761	86	2	abdul rahman	PERSON
ajfa-4761	86	3	2011	DATE
ajfa-4761	88	1	cta	ORG
ajfa-4761	88	2	abdul rahman	PERSON
ajfa-4761	88	3	2011	DATE
ajfa-4761	89	1	abdul rahman	PERSON
ajfa-4761	89	2	2011	DATE
ajfa-4761	91	1	najid	PERSON
ajfa-4761	91	2	abdul rahman	PERSON
ajfa-4761	91	3	2011	DATE
ajfa-4761	93	1	muravyev	GPE
ajfa-4761	93	2	talavera	GPE
ajfa-4761	93	3	2010	DATE
ajfa-4761	93	4	fidrmuc	ORG
ajfa-4761	93	5	2007	DATE
ajfa-4761	93	6	yang	PERSON
ajfa-4761	93	7	2005	DATE
ajfa-4761	95	1	kim	PERSON
ajfa-4761	95	2	yoon	PERSON
ajfa-4761	95	3	2007	DATE
ajfa-4761	97	1	fung	PERSON
ajfa-4761	97	2	rui	PERSON
ajfa-4761	97	3	2006	DATE
ajfa-4761	99	1	revenu e	ORG
ajfa-4761	99	2	dhnadirek	GPE
ajfa-4761	99	3	2003	DATE
ajfa-4761	101	1	2007	DATE
ajfa-4761	102	1	asian	NORP
ajfa-4761	102	2	finance & accounting	ORG
ajfa-4761	102	3	1946	CARDINAL
ajfa-4761	102	4	2014	DATE
ajfa-4761	103	1	6	CARDINAL
ajfa-4761	103	2	1	CARDINAL
ajfa-4761	103	3	ppe	ORG
ajfa-4761	103	4	fidrmuc	ORG
ajfa-4761	103	5	2007	DATE
ajfa-4761	105	1	2	CARDINAL
ajfa-4761	106	1	88	CARDINAL
ajfa-4761	106	2	52	DATE
ajfa-4761	106	3	9	CARDINAL
ajfa-4761	106	4	1	CARDINAL
ajfa-4761	106	5	15	CARDINAL
ajfa-4761	106	6	1	CARDINAL
ajfa-4761	106	7	9	CARDINAL
ajfa-4761	106	8	1	CARDINAL
ajfa-4761	106	9	3	CARDINAL
ajfa-4761	106	10	1	CARDINAL
ajfa-4761	106	11	1	CARDINAL
ajfa-4761	106	12	cta	ORG
ajfa-4761	106	13	1	CARDINAL
ajfa-4761	106	14	1	CARDINAL
ajfa-4761	106	15	1	CARDINAL
ajfa-4761	106	16	3	CARDINAL
ajfa-4761	106	17	1	CARDINAL
ajfa-4761	106	18	1	CARDINAL
ajfa-4761	106	19	ppe	ORG
ajfa-4761	106	20	1	CARDINAL
ajfa-4761	106	21	1	CARDINAL
ajfa-4761	106	22	asian	NORP
ajfa-4761	106	23	journal of finance & accounting	ORG
ajfa-4761	106	24	1946	CARDINAL
ajfa-4761	106	25	2014	DATE
ajfa-4761	106	26	6	CARDINAL
ajfa-4761	106	27	1	CARDINAL
ajfa-4761	106	28	33	CARDINAL
ajfa-4761	106	29	1	CARDINAL
ajfa-4761	107	1	1	CARDINAL
ajfa-4761	108	1	first	ORDINAL
ajfa-4761	108	2	46%	PERCENT
ajfa-4761	108	3	27%	PERCENT
ajfa-4761	108	4	8%	PERCENT
ajfa-4761	109	1	annual	DATE
ajfa-4761	110	1	2.2.2	CARDINAL
ajfa-4761	110	2	second	ORDINAL
ajfa-4761	110	3	mva	ORG
ajfa-4761	110	4	ret	ORG
ajfa-4761	111	1	shahsyed & hussain	ORG
ajfa-4761	111	2	2012	DATE
ajfa-4761	111	3	shan & mciver ron,	ORG
ajfa-4761	111	4	2011	DATE
ajfa-4761	111	5	& ganguli & agrawal	ORG
ajfa-4761	111	6	2009	DATE
ajfa-4761	112	1	tobin	PERSON
ajfa-4761	112	2	dia & bozec	ORG
ajfa-4761	112	3	2010	DATE
ajfa-4761	113	1	shan & mciver	ORG
ajfa-4761	113	2	2011	DATE
ajfa-4761	113	3	demsetz & villalonga,	ORG
ajfa-4761	113	4	2001	DATE
ajfa-4761	114	1	2007	DATE
ajfa-4761	115	1	asian	NORP
ajfa-4761	115	2	finance & accounting	ORG
ajfa-4761	115	3	1946	CARDINAL
ajfa-4761	115	4	2014	DATE
ajfa-4761	115	5	6	CARDINAL
ajfa-4761	115	6	1	CARDINAL
ajfa-4761	115	7	2007	DATE
ajfa-4761	116	1	tobin	ORG
ajfa-4761	116	2	nuryanah & islam	ORG
ajfa-4761	116	3	2011	DATE
ajfa-4761	120	1	3	CARDINAL
ajfa-4761	121	1	2012),wahla	CARDINAL
ajfa-4761	121	2	hussain	PERSON
ajfa-4761	121	3	2012	DATE
ajfa-4761	121	4	kang	PERSON
ajfa-4761	121	5	kim	PERSON
ajfa-4761	121	6	2011	DATE
ajfa-4761	121	7	ibrahim	PERSON
ajfa-4761	121	8	abdulsamad	PERSON
ajfa-4761	121	9	2011),herly	CARDINAL
ajfa-4761	121	10	2011),heenetigala	CARDINAL
ajfa-4761	121	11	2011	DATE
ajfa-4761	121	12	2011	DATE
ajfa-4761	121	13	saibaba	GPE
ajfa-4761	121	14	ansari	GPE
ajfa-4761	121	15	2011	DATE
ajfa-4761	121	16	nuryanah	PERSON
ajfa-4761	121	17	islam	ORG
ajfa-4761	121	18	2011	DATE
ajfa-4761	121	19	bhagat et al.	PERSON
ajfa-4761	121	20	2011	DATE
ajfa-4761	121	21	abdul rahman	PERSON
ajfa-4761	121	22	2011	DATE
ajfa-4761	121	23	shahab-u-din	PERSON
ajfa-4761	121	24	javid	PERSON
ajfa-4761	121	25	2011	DATE
ajfa-4761	121	26	2011	DATE
ajfa-4761	121	27	lin	PERSON
ajfa-4761	121	28	2011	DATE
ajfa-4761	121	29	2011	DATE
ajfa-4761	121	30	valenti	PERSON
ajfa-4761	121	31	mayfield	GPE
ajfa-4761	121	32	2011	DATE
ajfa-4761	121	33	lin	PERSON
ajfa-4761	121	34	liao	PERSON
ajfa-4761	121	35	chang	PERSON
ajfa-4761	121	36	2011	DATE
ajfa-4761	121	37	liang	PERSON
ajfa-4761	121	38	lin	PERSON
ajfa-4761	121	39	huang	PERSON
ajfa-4761	121	40	2011	DATE
ajfa-4761	121	41	garcı´a-meca	PERSON
ajfa-4761	121	42	2011	DATE
ajfa-4761	121	43	reddy	PERSON
ajfa-4761	121	44	locke	PERSON
ajfa-4761	121	45	scrimgeour	PERSON
ajfa-4761	121	46	2010	DATE
ajfa-4761	121	47	ghazali	PERSON
ajfa-4761	121	48	2010	DATE
ajfa-4761	121	49	kota	GPE
ajfa-4761	121	50	tomar	GPE
ajfa-4761	121	51	2010	DATE
ajfa-4761	121	52	o`connell	ORG
ajfa-4761	121	53	cramer	PERSON
ajfa-4761	121	54	2010	DATE
ajfa-4761	121	55	chowdhury	PERSON
ajfa-4761	121	56	2010	DATE
ajfa-4761	121	57	2010	DATE
ajfa-4761	121	58	millet-reyes	PERSON
ajfa-4761	121	59	zhao	PERSON
ajfa-4761	121	60	2010	DATE
ajfa-4761	121	61	leung	PERSON
ajfa-4761	121	62	horwitz	PERSON
ajfa-4761	121	63	2010	DATE
ajfa-4761	121	64	2010	DATE
ajfa-4761	121	65	hu	PERSON
ajfa-4761	121	66	tam	PERSON
ajfa-4761	121	67	2010	DATE
ajfa-4761	121	68	mandacı	PERSON
ajfa-4761	121	69	2010	DATE
ajfa-4761	121	70	mizuno	PERSON
ajfa-4761	121	71	2010	DATE
ajfa-4761	121	72	bauer	ORG
ajfa-4761	121	73	eichholtz	PERSON
ajfa-4761	121	74	kok	GPE
ajfa-4761	121	75	2009	DATE
ajfa-4761	121	76	zheng	PERSON
ajfa-4761	121	77	2009	DATE
ajfa-4761	121	78	mary and hynes	PERSON
ajfa-4761	121	79	2009	DATE
ajfa-4761	121	80	2009	DATE
ajfa-4761	121	81	johl	PERSON
ajfa-4761	121	82	2009	DATE
ajfa-4761	121	83	bhagat	PERSON
ajfa-4761	121	84	bolton	PERSON
ajfa-4761	121	85	2009	DATE
ajfa-4761	121	86	adjaoud	PERSON
ajfa-4761	121	87	2009	DATE
ajfa-4761	121	88	shakir	PERSON
ajfa-4761	121	89	2009	DATE
ajfa-4761	121	90	amran	GPE
ajfa-4761	121	91	ahmad	PERSON
ajfa-4761	121	92	2009	DATE
ajfa-4761	121	93	hsu	PERSON
ajfa-4761	121	94	hsiao	PERSON
ajfa-4761	121	95	li	PERSON
ajfa-4761	121	96	2009	DATE
ajfa-4761	121	97	switzer	PERSON
ajfa-4761	121	98	2009	DATE
ajfa-4761	121	99	2009	DATE
ajfa-4761	121	100	bektas	ORG
ajfa-4761	121	101	2009	DATE
ajfa-4761	121	102	agrawal	PERSON
ajfa-4761	121	103	2009	DATE
ajfa-4761	121	104	lee	PERSON
ajfa-4761	121	105	2009	DATE
ajfa-4761	121	106	fatheldin	GPE
ajfa-4761	121	107	2008	DATE
ajfa-4761	121	108	yue	PERSON
ajfa-4761	121	109	lan	PERSON
ajfa-4761	121	110	jiang	GPE
ajfa-4761	121	111	luan	PERSON
ajfa-4761	121	112	2008	DATE
ajfa-4761	121	113	bolton	PERSON
ajfa-4761	121	114	2008	DATE
ajfa-4761	121	115	abdullah	PERSON
ajfa-4761	121	116	shah	PERSON
ajfa-4761	121	117	hassan	PERSON
ajfa-4761	121	118	2008	DATE
ajfa-4761	121	119	lee	PERSON
ajfa-4761	121	120	yeo	PERSON
ajfa-4761	121	121	2008	DATE
ajfa-4761	121	122	jo	PERSON
ajfa-4761	121	123	2008	DATE
ajfa-4761	121	124	2008	DATE
ajfa-4761	121	125	2008	DATE
ajfa-4761	121	126	2008	DATE
ajfa-4761	121	127	2008	DATE
ajfa-4761	121	128	2007	DATE
ajfa-4761	121	129	2007	DATE
ajfa-4761	121	130	wei	PERSON
ajfa-4761	121	131	2007	DATE
ajfa-4761	121	132	2007	DATE
ajfa-4761	121	133	2007	DATE
ajfa-4761	121	134	yoo	ORG
ajfa-4761	121	135	2007	DATE
ajfa-4761	121	136	mura	ORG
ajfa-4761	121	137	2007	DATE
ajfa-4761	122	1	asian journal of finance & accounting	ORG
ajfa-4761	122	2	1946	CARDINAL
ajfa-4761	122	3	2014	DATE
ajfa-4761	123	1	6	CARDINAL
ajfa-4761	123	2	1	CARDINAL
ajfa-4761	123	3	garcía-meca	PERSON
ajfa-4761	123	4	2007	DATE
ajfa-4761	123	5	caprio	PERSON
ajfa-4761	123	6	2006	DATE
ajfa-4761	123	7	george	PERSON
ajfa-4761	123	8	kabir	PERSON
ajfa-4761	123	9	2006	DATE
ajfa-4761	123	10	albert-	PERSON
ajfa-4761	123	11	breen (2005	ORG
ajfa-4761	123	12	dwivedi	PERSON
ajfa-4761	123	13	jain	GPE
ajfa-4761	123	14	2005	DATE
ajfa-4761	123	15	sanda	GPE
ajfa-4761	123	16	garba	PERSON
ajfa-4761	123	17	2005	DATE
ajfa-4761	123	18	2005	DATE
ajfa-4761	123	19	2005	DATE
ajfa-4761	123	20	2004	DATE
ajfa-4761	123	21	jang	PERSON
ajfa-4761	123	22	kim	PERSON
ajfa-4761	123	23	2003	DATE
ajfa-4761	123	24	jong	PERSON
ajfa-4761	123	25	gispert	PERSON
ajfa-4761	123	26	kabir	PERSON
ajfa-4761	123	27	2002	DATE
ajfa-4761	123	28	lemmon	PERSON
ajfa-4761	123	29	lins	PERSON
ajfa-4761	123	30	2001	DATE
ajfa-4761	124	1	mva	ORG
ajfa-4761	124	2	kula	PERSON
ajfa-4761	124	3	2005	DATE
ajfa-4761	124	4	abdullah	PERSON
ajfa-4761	124	5	shah	PERSON
ajfa-4761	124	6	hassan	PERSON
ajfa-4761	124	7	2008	DATE
ajfa-4761	126	1	karim	GPE
ajfa-4761	126	2	2007	DATE
ajfa-4761	126	3	cordeiro	PERSON
ajfa-4761	126	4	2007	DATE
ajfa-4761	126	5	kim	PERSON
ajfa-4761	126	6	2007),yawson (2006	DATE
ajfa-4761	126	7	maury	GPE
ajfa-4761	126	8	2006	DATE
ajfa-4761	126	9	fairchild	PERSON
ajfa-4761	126	10	li	PERSON
ajfa-4761	126	11	2005	DATE
ajfa-4761	128	1	abnorma l	PERSON
ajfa-4761	128	2	annual	DATE
ajfa-4761	128	3	ret	ORG
ajfa-4761	128	4	o`connell	PERSON
ajfa-4761	128	5	cramer	PERSON
ajfa-4761	128	6	2010	DATE
ajfa-4761	128	7	kim	PERSON
ajfa-4761	128	8	yoon	PERSON
ajfa-4761	128	9	2007	DATE
ajfa-4761	128	10	fung	PERSON
ajfa-4761	128	11	rui	PERSON
ajfa-4761	128	12	2006	DATE
ajfa-4761	128	13	jong	PERSON
ajfa-4761	128	14	gispert	PERSON
ajfa-4761	128	15	kabir	PERSON
ajfa-4761	128	16	2002	DATE
ajfa-4761	129	1	annual	DATE
ajfa-4761	130	1	lenee	PERSON
ajfa-4761	130	2	2011	DATE
ajfa-4761	130	3	2004	DATE
ajfa-4761	130	4	leng	PERSON
ajfa-4761	130	5	2004	DATE
ajfa-4761	132	1	valenti	PERSON
ajfa-4761	132	2	mayfield	GPE
ajfa-4761	132	3	2011	DATE
ajfa-4761	132	4	2009	DATE
ajfa-4761	132	5	sanda	GPE
ajfa-4761	132	6	garba	PERSON
ajfa-4761	132	7	2005	DATE
ajfa-4761	134	1	2007	DATE
ajfa-4761	135	1	2004	DATE
ajfa-4761	136	1	finance & accounting	ORG
ajfa-4761	136	2	1946	CARDINAL
ajfa-4761	136	3	2014	DATE
ajfa-4761	136	4	6	CARDINAL
ajfa-4761	136	5	1	CARDINAL
ajfa-4761	136	6	annual	DATE
ajfa-4761	136	7	115	CARDINAL
ajfa-4761	136	8	previous year	DATE
ajfa-4761	137	1	sharma	ORG
ajfa-4761	137	2	2007	DATE
ajfa-4761	139	1	4	CARDINAL
ajfa-4761	140	1	74	CARDINAL
ajfa-4761	140	2	mva	ORG
ajfa-4761	140	3	2	CARDINAL
ajfa-4761	140	4	6	CARDINAL
ajfa-4761	140	5	annual	DATE
ajfa-4761	140	6	ret	ORG
ajfa-4761	140	7	4	CARDINAL
ajfa-4761	140	8	3	CARDINAL
ajfa-4761	140	9	3	CARDINAL
ajfa-4761	140	10	1	CARDINAL
ajfa-4761	140	11	1	CARDINAL
ajfa-4761	140	12	1	CARDINAL
ajfa-4761	140	13	asian	NORP
ajfa-4761	140	14	journal of finance & accounting	ORG
ajfa-4761	140	15	1946	CARDINAL
ajfa-4761	140	16	2014	DATE
ajfa-4761	141	1	6	CARDINAL
ajfa-4761	141	2	1	CARDINAL
ajfa-4761	141	3	2	CARDINAL
ajfa-4761	142	1	2	CARDINAL
ajfa-4761	142	2	78%	PERCENT
ajfa-4761	142	3	7%	PERCENT
ajfa-4761	143	1	annual	DATE
ajfa-4761	143	2	ret	ORG
ajfa-4761	143	3	4%	PERCENT
ajfa-4761	146	1	2.2.3	CARDINAL
ajfa-4761	146	2	kankpang	PERSON
ajfa-4761	146	3	2012	DATE
ajfa-4761	147	1	two	CARDINAL
ajfa-4761	148	1	demsetz	PERSON
ajfa-4761	148	2	2001	DATE
ajfa-4761	148	3	two	CARDINAL
ajfa-4761	148	4	two	CARDINAL
ajfa-4761	148	5	first	ORDINAL
ajfa-4761	148	6	shan & mciver	ORG
ajfa-4761	148	7	2011	DATE
ajfa-4761	150	1	tobin	PERSON
ajfa-4761	151	1	asian journal of finance & accounting	ORG
ajfa-4761	151	2	1946	CARDINAL
ajfa-4761	151	3	2014	DATE
ajfa-4761	151	4	6	CARDINAL
ajfa-4761	151	5	1	CARDINAL
ajfa-4761	151	6	second	ORDINAL
ajfa-4761	154	1	tobin	PERSON
ajfa-4761	154	2	demsetz & villalonga,	ORG
ajfa-4761	154	3	2001	DATE
ajfa-4761	155	1	tobin	ORG
ajfa-4761	156	1	two	CARDINAL
ajfa-4761	159	1	3	CARDINAL
ajfa-4761	159	2	first	ORDINAL
ajfa-4761	166	1	first	ORDINAL
ajfa-4761	167	1	2000 to 2012	DATE
ajfa-4761	170	1	mva	ORG
ajfa-4761	171	1	cta	ORG
ajfa-4761	171	2	asian	NORP
ajfa-4761	171	3	finance & accounting	ORG
ajfa-4761	171	4	1946	CARDINAL
ajfa-4761	171	5	2014	DATE
ajfa-4761	171	6	6	CARDINAL
ajfa-4761	171	7	1	CARDINAL
ajfa-4761	172	1	abdullah	PERSON
ajfa-4761	172	2	m. s.	PERSON
ajfa-4761	172	3	shah	GPE
ajfa-4761	172	4	s. z. a.	PERSON
ajfa-4761	172	5	2008	DATE
ajfa-4761	173	1	pakistan	GPE
ajfa-4761	174	1	cambridge	GPE
ajfa-4761	174	2	11	DATE
ajfa-4761	174	3	282–290	CARDINAL
ajfa-4761	174	4	adjaoud	PERSON
ajfa-4761	174	5	zeghal	GPE
ajfa-4761	174	6	& andaleeb	ORG
ajfa-4761	174	7	s.	PERSON
ajfa-4761	174	8	2007	DATE
ajfa-4761	175	1	canadian	NORP
ajfa-4761	176	1	15(4	DATE
ajfa-4761	176	2	623–636	CARDINAL
ajfa-4761	177	1	al farooque	PERSON
ajfa-4761	177	2	o. a.	PERSON
ajfa-4761	177	3	zijl	GPE
ajfa-4761	177	4	t. v.	GPE
ajfa-4761	177	5	k., & karim	ORG
ajfa-4761	177	6	a. k. m. w.	PERSON
ajfa-4761	177	7	2007	DATE
ajfa-4761	179	1	15(6	CARDINAL
ajfa-4761	179	2	1453–1469	DATE
ajfa-4761	180	1	al manaseer	PERSON
ajfa-4761	180	2	m. f. a.	PERSON
ajfa-4761	180	3	al-hindawi	PERSON
ajfa-4761	180	4	r. m.	PERSON
ajfa-4761	180	5	al-dahiyat	PERSON
ajfa-4761	180	6	m. a.	PERSON
ajfa-4761	180	7	i. i.	PERSON
ajfa-4761	180	8	2012	DATE
ajfa-4761	181	1	jordanian	NORP
ajfa-4761	182	1	european journal of scientific research	ORG
ajfa-4761	182	2	349–359	CARDINAL
ajfa-4761	183	1	albert-roulhac	PERSON
ajfa-4761	183	2	2005	DATE
ajfa-4761	184	1	europe	LOC
ajfa-4761	185	1	26(6	CARDINAL
ajfa-4761	186	1	dois:10.1108/02756660510632993 amran	PERSON
ajfa-4761	186	2	n. a.	PERSON
ajfa-4761	186	3	a. c.	PERSON
ajfa-4761	186	4	2009	DATE
ajfa-4761	187	1	maiaiaysia	PERSON
ajfa-4761	188	1	7(1	CARDINAL
ajfa-4761	188	2	53–74	CARDINAL
ajfa-4761	189	1	azam	PERSON
ajfa-4761	189	2	m.	PERSON
ajfa-4761	189	3	usmani	NORP
ajfa-4761	189	4	s., & abassi	ORG
ajfa-4761	189	5	2011	DATE
ajfa-4761	190	1	pakistan	GPE
ajfa-4761	191	1	australian	NORP
ajfa-4761	191	2	5(12	CARDINAL
ajfa-4761	191	3	2978–2983	CARDINAL
ajfa-4761	191	4	barontini	ORG
ajfa-4761	191	5	r., & caprio	ORG
ajfa-4761	191	6	2006	DATE
ajfa-4761	192	1	continental europe	ORG
ajfa-4761	193	1	european financial management	ORG
ajfa-4761	193	2	12(5	CARDINAL
ajfa-4761	193	3	689–723	CARDINAL
ajfa-4761	193	4	barth, h.	ORG
ajfa-4761	193	5	la mont	PERSON
ajfa-4761	193	6	lipton, l., & spelke	ORG
ajfa-4761	193	7	e. (2005	DATE
ajfa-4761	195	1	the national academy of sciences	ORG
ajfa-4761	195	2	102	CARDINAL
ajfa-4761	195	3	14116–14121	DATE
ajfa-4761	196	1	bauer	ORG
ajfa-4761	196	2	r.	NORP
ajfa-4761	196	3	n.	PERSON
ajfa-4761	196	4	2009	DATE
ajfa-4761	198	1	1–29	DATE
ajfa-4761	199	1	bauwhede	PERSON
ajfa-4761	199	2	h. v.	PERSON
ajfa-4761	199	3	2009	DATE
ajfa-4761	201	1	39(5	CARDINAL
ajfa-4761	202	1	497–513	CARDINAL
ajfa-4761	202	2	bektas	ORG
ajfa-4761	202	3	e., & kaymak	ORG
ajfa-4761	202	4	t.	GPE
ajfa-4761	202	5	2009	DATE
ajfa-4761	203	1	turkish	NORP
ajfa-4761	204	1	xxxxxxxx 45(6	PERSON
ajfa-4761	206	1	asian	NORP
ajfa-4761	206	2	finance & accounting	ORG
ajfa-4761	206	3	1946	CARDINAL
ajfa-4761	206	4	2014	DATE
ajfa-4761	206	5	6	CARDINAL
ajfa-4761	206	6	1	CARDINAL
ajfa-4761	206	7	m. (	PERSON
ajfa-4761	206	8	2005	DATE
ajfa-4761	208	1	33	CARDINAL
ajfa-4761	208	2	1–22	CARDINAL
ajfa-4761	209	1	bhagat	ORG
ajfa-4761	209	2	s., & bolton	ORG
ajfa-4761	209	3	2007	DATE
ajfa-4761	211	1	april	DATE
ajfa-4761	211	2	1	CARDINAL
ajfa-4761	212	1	a., & mcdevitt	ORG
ajfa-4761	212	2	1997	DATE
ajfa-4761	214	1	international journal of operations & production management	ORG
ajfa-4761	214	2	522–534	CARDINAL
ajfa-4761	214	3	b. s.	PERSON
ajfa-4761	214	4	jang, h., & kim	ORG
ajfa-4761	214	5	w.	PERSON
ajfa-4761	214	6	2003	DATE
ajfa-4761	216	1	korea	GPE
ajfa-4761	216	2	r. ø	PERSON
ajfa-4761	217	1	2010	DATE
ajfa-4761	219	1	journal of business finance & accounting	ORG
ajfa-4761	219	2	37(9	CARDINAL
ajfa-4761	219	3	1281-1308	DATE
ajfa-4761	221	1	bozcuk,	ORG
ajfa-4761	221	2	a. e. (	PERSON
ajfa-4761	221	3	2011	DATE
ajfa-4761	223	1	international journal of business and	ORG
ajfa-4761	223	2	2(20	CARDINAL
ajfa-4761	224	1	r.	NORP
ajfa-4761	224	2	dia	GPE
ajfa-4761	224	3	m., & bozec	ORG
ajfa-4761	224	4	2010	DATE
ajfa-4761	226	1	british journal of management	ORG
ajfa-4761	226	2	21	DATE
ajfa-4761	226	3	684–700	CARDINAL
ajfa-4761	226	4	braun	ORG
ajfa-4761	226	5	m., & sharma, a. (	ORG
ajfa-4761	226	6	2007	DATE
ajfa-4761	229	1	2	CARDINAL
ajfa-4761	230	1	brown	PERSON
ajfa-4761	230	2	l. d., & caylor	PERSON
ajfa-4761	230	3	m. l.	PERSON
ajfa-4761	230	4	2004	DATE
ajfa-4761	231	1	1–53	CARDINAL
ajfa-4761	232	1	cameron	PERSON
ajfa-4761	232	2	k., & whetten	ORG
ajfa-4761	232	3	1983	DATE
ajfa-4761	234	1	new york	GPE
ajfa-4761	235	1	chaghadari	NORP
ajfa-4761	235	2	m. f. (	PERSON
ajfa-4761	235	3	2011	DATE
ajfa-4761	237	1	10	CARDINAL
ajfa-4761	237	2	484–489	CARDINAL
ajfa-4761	238	1	chamberlain	PERSON
ajfa-4761	238	2	t. w.	PERSON
ajfa-4761	238	3	2010	DATE
ajfa-4761	239	1	canadian	NORP
ajfa-4761	240	1	16	DATE
ajfa-4761	240	2	421–422	CARDINAL
ajfa-4761	241	1	chari, a.	PERSON
ajfa-4761	241	2	chen	PERSON
ajfa-4761	241	3	w., & dominguez	ORG
ajfa-4761	241	4	k. m. e.	PERSON
ajfa-4761	241	5	2012	DATE
ajfa-4761	242	1	the united states	GPE
ajfa-4761	243	1	60(1	CARDINAL
ajfa-4761	243	2	1–42	DATE
ajfa-4761	244	1	chiang	PERSON
ajfa-4761	244	2	m. (	PERSON
ajfa-4761	244	3	2011	DATE
ajfa-4761	246	1	the international journal of business and finance research	ORG
ajfa-4761	246	2	5(3	CARDINAL
ajfa-4761	247	1	n. k.	PERSON
ajfa-4761	247	2	d., & zheng	ORG
ajfa-4761	247	3	2009	DATE
ajfa-4761	249	1	d., & kim	ORG
ajfa-4761	249	2	j.	PERSON
ajfa-4761	249	3	2007	DATE
ajfa-4761	250	1	korea	GPE
ajfa-4761	251	1	239–251	CARDINAL
ajfa-4761	251	2	asian journal of finance & accounting	ORG
ajfa-4761	251	3	1946	CARDINAL
ajfa-4761	251	4	2014	DATE
ajfa-4761	252	1	6	CARDINAL
ajfa-4761	252	2	1	CARDINAL
ajfa-4761	252	3	j. j.	PERSON
ajfa-4761	252	4	s. w.	PERSON
ajfa-4761	252	5	s. s.	PERSON
ajfa-4761	252	6	2007	DATE
ajfa-4761	253	1	korea	GPE
ajfa-4761	254	1	journal of financial	ORG
ajfa-4761	254	2	941–963	CARDINAL
ajfa-4761	255	1	chowdhury	PERSON
ajfa-4761	255	2	k.	PERSON
ajfa-4761	255	3	2010	DATE
ajfa-4761	256	1	4(3	CARDINAL
ajfa-4761	256	2	103–110	CARDINAL
ajfa-4761	256	3	chugh	GPE
ajfa-4761	256	4	l. c.	PERSON
ajfa-4761	256	5	meador	GPE
ajfa-4761	256	6	j. w.	PERSON
ajfa-4761	256	7	a. s.	PERSON
ajfa-4761	256	8	2011	DATE
ajfa-4761	257	1	india	GPE
ajfa-4761	257	2	7	CARDINAL
ajfa-4761	257	3	1–10	DATE
ajfa-4761	258	1	chung	ORG
ajfa-4761	258	2	d. s.	PERSON
ajfa-4761	258	3	kim	PERSON
ajfa-4761	258	4	b. g.	PERSON
ajfa-4761	258	5	kim	PERSON
ajfa-4761	258	6	d. w.	PERSON
ajfa-4761	258	7	s. (2008	ORG
ajfa-4761	260	1	journal of international business and economic	ORG
ajfa-4761	260	2	8(2	CARDINAL
ajfa-4761	260	3	46	CARDINAL
ajfa-4761	261	1	cordeiro	PERSON
ajfa-4761	261	2	j. j.	PERSON
ajfa-4761	261	3	r., & romal	ORG
ajfa-4761	261	4	j. b.	PERSON
ajfa-4761	261	5	2007	DATE
ajfa-4761	263	1	1384-1394	CARDINAL
ajfa-4761	264	1	j., & mcconnell	ORG
ajfa-4761	264	2	j. j.	PERSON
ajfa-4761	264	3	2007	DATE
ajfa-4761	265	1	the cadbury committee recommendation.	ORG
ajfa-4761	266	1	4	CARDINAL
ajfa-4761	266	2	535	CARDINAL
ajfa-4761	267	1	dar	GPE
ajfa-4761	267	2	l. a.	PERSON
ajfa-4761	267	3	naseem	ORG
ajfa-4761	267	4	m. a.	PERSON
ajfa-4761	267	5	rehman	PERSON
ajfa-4761	267	6	r. u., & niazi	ORG
ajfa-4761	267	7	g. s.	PERSON
ajfa-4761	267	8	2011	DATE
ajfa-4761	268	1	pakistan	GPE
ajfa-4761	268	2	karachi stock exchange	ORG
ajfa-4761	269	1	global journal of management and business research	ORG
ajfa-4761	269	2	1-10	CARDINAL
ajfa-4761	270	1	demirbag	ORG
ajfa-4761	270	2	m.	PERSON
ajfa-4761	270	3	e.	PERSON
ajfa-4761	270	4	m., & zaim	ORG
ajfa-4761	270	5	s.	PERSON
ajfa-4761	270	6	2006	DATE
ajfa-4761	271	1	tqm	ORG
ajfa-4761	271	2	turkish	NORP
ajfa-4761	272	1	journal of manufacturing technology management	ORG
ajfa-4761	272	2	829	CARDINAL
ajfa-4761	273	1	2008	DATE
ajfa-4761	275	1	journal of accounting research	ORG
ajfa-4761	275	2	46(5	CARDINAL
ajfa-4761	275	3	1143–1181	CARDINAL
ajfa-4761	276	1	dhnadirek	GPE
ajfa-4761	276	2	r., & tang	ORG
ajfa-4761	276	3	j.	PERSON
ajfa-4761	276	4	2003	DATE
ajfa-4761	277	1	thailand	GPE
ajfa-4761	278	1	asia pacific journal of economic and business	ORG
ajfa-4761	278	2	7(2	CARDINAL
ajfa-4761	278	3	1–22	CARDINAL
ajfa-4761	279	1	s.	GPE
ajfa-4761	279	2	george, r., & kabir	PERSON
ajfa-4761	279	3	2006	DATE
ajfa-4761	281	1	27	CARDINAL
ajfa-4761	281	2	637–657	CARDINAL
ajfa-4761	282	1	n., & jain	ORG
ajfa-4761	282	2	a. k.	PERSON
ajfa-4761	282	3	2005	DATE
ajfa-4761	283	1	indian	NORP
ajfa-4761	284	1	17(3	CARDINAL
ajfa-4761	284	2	161–172	CARDINAL
ajfa-4761	286	1	earle	ORG
ajfa-4761	286	2	j. s.	PERSON
ajfa-4761	286	3	kucsera	GPE
ajfa-4761	286	4	a.	PERSON
ajfa-4761	286	5	2005	DATE
ajfa-4761	287	1	the budapest stock exchange	ORG
ajfa-4761	288	1	13(2	CARDINAL
ajfa-4761	288	2	254–264	CARDINAL
ajfa-4761	289	1	asian	NORP
ajfa-4761	289	2	finance & accounting	ORG
ajfa-4761	289	3	1946	CARDINAL
ajfa-4761	289	4	2014	DATE
ajfa-4761	290	1	6	CARDINAL
ajfa-4761	290	2	1	CARDINAL
ajfa-4761	290	3	42	CARDINAL
ajfa-4761	290	4	b.	PERSON
ajfa-4761	290	5	2009	DATE
ajfa-4761	291	1	nigeria	GPE
ajfa-4761	292	1	9(3	CARDINAL
ajfa-4761	292	2	231	CARDINAL
ajfa-4761	293	1	http://dx.doi.org/10.1108/14720700910964307 evans	PERSON
ajfa-4761	293	2	j. h.	PERSON
ajfa-4761	293	3	nagarajan	ORG
ajfa-4761	293	4	n. j. .	PERSON
ajfa-4761	293	5	j. d.	PERSON
ajfa-4761	293	6	2010	DATE
ajfa-4761	295	1	journal of accounting research	ORG
ajfa-4761	295	2	48(5	CARDINAL
ajfa-4761	295	3	1015–1047	DATE
ajfa-4761	296	1	http://dx.doi.org/10.1111/j.1475-679x.2010.00383.x fairchild	PERSON
ajfa-4761	296	2	l., & li	ORG
ajfa-4761	296	3	j. (	PERSON
ajfa-4761	296	4	2005	DATE
ajfa-4761	298	1	40(2	DATE
ajfa-4761	298	2	257–279	CARDINAL
ajfa-4761	299	1	hendi, a. t., & mahboubi	PERSON
ajfa-4761	299	2	k. (2011	ORG
ajfa-4761	300	1	tehran stock exchange	ORG
ajfa-4761	301	1	6(3	CARDINAL
ajfa-4761	301	2	249–267	CARDINAL
ajfa-4761	302	1	fidrmuc	ORG
ajfa-4761	302	2	j. p.,	PERSON
ajfa-4761	302	3	j. (	PERSON
ajfa-4761	302	4	2007	DATE
ajfa-4761	304	1	505–533	CARDINAL
ajfa-4761	305	1	filatotchev	ORG
ajfa-4761	305	2	i.	PERSON
ajfa-4761	305	3	n., & mickiewicz	ORG
ajfa-4761	305	4	t.	GPE
ajfa-4761	305	5	2007	DATE
ajfa-4761	307	1	43(5	CARDINAL
ajfa-4761	307	2	62–77	CARDINAL
ajfa-4761	308	1	http://dx.doi.org/10.2753/ree1540-496x430504 filatotchev	GPE
ajfa-4761	308	2	i.	PERSON
ajfa-4761	308	3	lien	PERSON
ajfa-4761	308	4	j. (2005	PERSON
ajfa-4761	309	1	taiwan	GPE
ajfa-4761	310	1	asia pacific journal of management	ORG
ajfa-4761	310	2	22(3	CARDINAL
ajfa-4761	310	3	257–283	DATE
ajfa-4761	311	1	firth	PERSON
ajfa-4761	311	2	fung	PERSON
ajfa-4761	311	3	m. y., & rui	PERSON
ajfa-4761	311	4	o. m.	PERSON
ajfa-4761	311	5	2006	DATE
ajfa-4761	313	1	43	CARDINAL
ajfa-4761	313	2	1289–1330	DATE
ajfa-4761	315	1	uk	GPE
ajfa-4761	316	1	1(4	CARDINAL
ajfa-4761	316	2	211–216	CARDINAL
ajfa-4761	317	1	2008	DATE
ajfa-4761	318	1	uk	GPE
ajfa-4761	319	1	4(1	CARDINAL
ajfa-4761	319	2	37–59	CARDINAL
ajfa-4761	320	1	s. k., & agrawal	PERSON
ajfa-4761	320	2	s.	PERSON
ajfa-4761	320	3	2009	DATE
ajfa-4761	321	1	indian	NORP
ajfa-4761	322	1	garcia	PERSON
ajfa-4761	322	2	r.	NORP
ajfa-4761	322	3	gonzález	PERSON
ajfa-4761	322	4	m., & ortega	ORG
ajfa-4761	322	5	2006	DATE
ajfa-4761	323	1	venezuela	GPE
ajfa-4761	323	2	7	DATE
ajfa-4761	324	1	garcía	GPE
ajfa-4761	324	2	i.-m	PRODUCT
ajfa-4761	325	1	2010	DATE
ajfa-4761	326	1	spain	GPE
ajfa-4761	327	1	cejor	ORG
ajfa-4761	327	2	18	CARDINAL
ajfa-4761	327	3	311–339	CARDINAL
ajfa-4761	328	1	a. k.	PERSON
ajfa-4761	328	2	2007	DATE
ajfa-4761	329	1	indian	NORP
ajfa-4761	329	2	32(3	CARDINAL
ajfa-4761	329	3	39–61	DATE
ajfa-4761	330	1	asian journal of finance & accounting	ORG
ajfa-4761	330	2	1946	CARDINAL
ajfa-4761	330	3	2014	DATE
ajfa-4761	330	4	6	CARDINAL
ajfa-4761	330	5	1	CARDINAL
ajfa-4761	330	6	m. a.	PERSON
ajfa-4761	330	7	b. k.	PERSON
ajfa-4761	330	8	2011	DATE
ajfa-4761	332	1	academy of management journal	ORG
ajfa-4761	332	2	335–352	CARDINAL
ajfa-4761	333	1	m. r.	PERSON
ajfa-4761	333	2	2011	DATE
ajfa-4761	334	1	japan	GPE
ajfa-4761	335	1	international journal of business and management	ORG
ajfa-4761	335	2	6(11	CARDINAL
ajfa-4761	335	3	119	CARDINAL
ajfa-4761	336	1	a. o.	PERSON
ajfa-4761	336	2	a.	PERSON
ajfa-4761	336	3	2010	DATE
ajfa-4761	337	1	turkey	GPE
ajfa-4761	338	1	american journal of economics and business administration	ORG
ajfa-4761	338	2	2(4	CARDINAL
ajfa-4761	338	3	350–359	DATE
ajfa-4761	339	1	haniffa	PERSON
ajfa-4761	339	2	r., & hudaib	ORG
ajfa-4761	339	3	2006	DATE
ajfa-4761	340	1	malaysian	NORP
ajfa-4761	341	1	journal of business finance	ORG
ajfa-4761	341	2	33(7	CARDINAL
ajfa-4761	341	3	1034-1062	CARDINAL
ajfa-4761	342	1	harjoto	ORG
ajfa-4761	342	2	m. a., & jo	PERSON
ajfa-4761	342	3	2008	DATE
ajfa-4761	344	1	journal of international business and economics	ORG
ajfa-4761	344	2	8(3	DATE
ajfa-4761	344	3	143–155	DATE
ajfa-4761	345	1	heenetigala	GPE
ajfa-4761	345	2	k., & armstrong, a. (	ORG
ajfa-4761	345	3	2011	DATE
ajfa-4761	346	1	sri lanka	GPE
ajfa-4761	347	1	1-17	CARDINAL
ajfa-4761	348	1	2011	DATE
ajfa-4761	349	1	firm`s	CARDINAL
ajfa-4761	349	2	indonesia	GPE
ajfa-4761	350	1	10(8	CARDINAL
ajfa-4761	350	2	15–22	DATE
ajfa-4761	351	1	hsu	PERSON
ajfa-4761	351	2	c.-y.	GPE
ajfa-4761	351	3	hsiao	PERSON
ajfa-4761	351	4	& li	PERSON
ajfa-4761	352	1	2009	DATE
ajfa-4761	354	1	northeast decision sciences institute	ORG
ajfa-4761	354	2	60–66	DATE
ajfa-4761	355	1	hu	PERSON
ajfa-4761	355	2	h. w.	PERSON
ajfa-4761	355	3	tam	PERSON
ajfa-4761	355	4	m. g.	PERSON
ajfa-4761	355	5	2010	DATE
ajfa-4761	356	1	china	GPE
ajfa-4761	357	1	asia	LOC
ajfa-4761	357	2	j manag	PERSON
ajfa-4761	357	3	27	DATE
ajfa-4761	357	4	727–749	CARDINAL
ajfa-4761	358	1	hutchinson	GPE
ajfa-4761	358	2	m., & gull	ORG
ajfa-4761	358	3	2004	DATE
ajfa-4761	360	1	10(1	CARDINAL
ajfa-4761	360	2	595-614	CARDINAL
ajfa-4761	361	1	ibrahim	PERSON
ajfa-4761	361	2	f. a.	PERSON
ajfa-4761	361	3	2011	DATE
ajfa-4761	362	1	malaysia	GPE
ajfa-4761	363	1	international journal of economics	ORG
ajfa-4761	363	2	3(1	CARDINAL
ajfa-4761	363	3	105–115	DATE
ajfa-4761	364	1	ibrahim	PERSON
ajfa-4761	364	2	q.	PERSON
ajfa-4761	364	3	rehman	PERSON
ajfa-4761	364	4	r., & raoof, a.	ORG
ajfa-4761	364	5	2010	DATE
ajfa-4761	365	1	pakistan	GPE
ajfa-4761	366	1	international research journal	ORG
ajfa-4761	366	2	50	CARDINAL
ajfa-4761	366	3	7–16	DATE
ajfa-4761	367	1	jiang	PERSON
ajfa-4761	367	2	y., & peng	ORG
ajfa-4761	367	3	m. w.	PERSON
ajfa-4761	367	4	2010	DATE
ajfa-4761	368	1	asia pacific journal of management	ORG
ajfa-4761	368	2	28(1	CARDINAL
ajfa-4761	368	3	15–39	DATE
ajfa-4761	369	1	asian	NORP
ajfa-4761	369	2	finance & accounting	ORG
ajfa-4761	369	3	1946	CARDINAL
ajfa-4761	369	4	2014	DATE
ajfa-4761	370	1	6	CARDINAL
ajfa-4761	370	2	1	CARDINAL
ajfa-4761	370	3	joher, h., & ali	ORG
ajfa-4761	370	4	2005	DATE
ajfa-4761	371	1	malaysia	GPE
ajfa-4761	371	2	kuala lumpur	GPE
ajfa-4761	372	1	4(9	CARDINAL
ajfa-4761	372	2	59–66	CARDINAL
ajfa-4761	373	1	jong	PERSON
ajfa-4761	373	2	a. d.	PERSON
ajfa-4761	373	3	kabir	GPE
ajfa-4761	373	4	r., & renneboog	ORG
ajfa-4761	373	5	2002	DATE
ajfa-4761	374	1	1–29	DATE
ajfa-4761	374	2	junarsin	PERSON
ajfa-4761	374	3	2011	DATE
ajfa-4761	376	1	european journal of economics	ORG
ajfa-4761	376	2	28	CARDINAL
ajfa-4761	376	3	163–179	CARDINAL
ajfa-4761	377	1	juras	PERSON
ajfa-4761	377	2	e., & hinson	ORG
ajfa-4761	377	3	y. l. (	PERSON
ajfa-4761	377	4	2008	DATE
ajfa-4761	379	1	academy of banking studies journal	ORG
ajfa-4761	379	2	7(2	CARDINAL
ajfa-4761	379	3	87–108	PERSON
ajfa-4761	379	4	kajola	PERSON
ajfa-4761	379	5	s. o.	PERSON
ajfa-4761	379	6	2008	DATE
ajfa-4761	380	1	nigerian	NORP
ajfa-4761	381	1	european journal of economics	ORG
ajfa-4761	381	2	16–28	DATE
ajfa-4761	382	1	kang	PERSON
ajfa-4761	382	2	s., & kim	ORG
ajfa-4761	382	3	2011	DATE
ajfa-4761	384	1	korea	GPE
ajfa-4761	385	1	international business & economies research journal	ORG
ajfa-4761	385	2	10(2	DATE
ajfa-4761	386	1	kapopoulos	PERSON
ajfa-4761	386	2	s.	PERSON
ajfa-4761	386	3	2007	DATE
ajfa-4761	387	1	greek	NORP
ajfa-4761	388	1	144–159	CARDINAL
ajfa-4761	389	1	kapopoulos	PERSON
ajfa-4761	389	2	s.	PERSON
ajfa-4761	389	3	2009	DATE
ajfa-4761	391	1	crosscountry	ORG
ajfa-4761	392	1	30	CARDINAL
ajfa-4761	392	2	155–172	CARDINAL
ajfa-4761	393	1	http://dx.doi.org/10.1002/mde karaca	PERSON
ajfa-4761	393	2	s. s.	PERSON
ajfa-4761	393	3	i̇. h.	GPE
ajfa-4761	395	1	5(1	CARDINAL
ajfa-4761	395	2	172–181	TIME
ajfa-4761	396	1	khan	GPE
ajfa-4761	396	2	k.	PERSON
ajfa-4761	396	3	nemati	PERSON
ajfa-4761	396	4	a. r., & iftikhar	PERSON
ajfa-4761	396	5	m. (	PERSON
ajfa-4761	396	6	2011	DATE
ajfa-4761	397	1	pakistan	GPE
ajfa-4761	398	1	international research journal	ORG
ajfa-4761	398	2	61	DATE
ajfa-4761	398	3	khanchel	ORG
ajfa-4761	398	4	i.	PERSON
ajfa-4761	398	5	2007	DATE
ajfa-4761	400	1	22(8	CARDINAL
ajfa-4761	400	2	740–760	CARDINAL
ajfa-4761	401	1	masood	PERSON
ajfa-4761	401	2	m., zaman	PERSON
ajfa-4761	401	3	s., & saeed	ORG
ajfa-4761	401	4	2011	DATE
ajfa-4761	402	1	karachi	GPE
ajfa-4761	403	1	international journal of trade, economics	ORG
ajfa-4761	403	2	2(1	CARDINAL
ajfa-4761	403	3	39–43	DATE
ajfa-4761	404	1	kim	PERSON
ajfa-4761	404	2	h. j.	PERSON
ajfa-4761	404	3	s. s.	PERSON
ajfa-4761	404	4	2007	DATE
ajfa-4761	405	1	korea	GPE
ajfa-4761	406	1	malaysian	NORP
ajfa-4761	406	2	6(2	CARDINAL
ajfa-4761	406	3	1–18	CARDINAL
ajfa-4761	407	1	asian journal of finance & accounting	ORG
ajfa-4761	407	2	1946	CARDINAL
ajfa-4761	407	3	2014	DATE
ajfa-4761	408	1	6	CARDINAL
ajfa-4761	408	2	1	CARDINAL
ajfa-4761	408	3	l., &	ORG
ajfa-4761	409	1	i.	PERSON
ajfa-4761	409	2	2002	DATE
ajfa-4761	411	1	washington	GPE
ajfa-4761	411	2	dc	GPE
ajfa-4761	411	3	united states:	GPE
ajfa-4761	413	1	kota	GPE
ajfa-4761	413	2	h. b.	PERSON
ajfa-4761	413	3	s.	PERSON
ajfa-4761	413	4	2010	DATE
ajfa-4761	414	1	indian	NORP
ajfa-4761	415	1	journal of management & organization	ORG
ajfa-4761	415	2	16(2	CARDINAL
ajfa-4761	415	3	266–279	CARDINAL
ajfa-4761	416	1	koufopoulos	GPE
ajfa-4761	416	2	d.	NORP
ajfa-4761	416	3	zoumbos	GPE
ajfa-4761	416	4	m., & motwani	ORG
ajfa-4761	416	5	j. (	PERSON
ajfa-4761	416	6	2008	DATE
ajfa-4761	417	1	greek	NORP
ajfa-4761	418	1	14(8	CARDINAL
ajfa-4761	418	2	340–363	CARDINAL
ajfa-4761	419	1	kubo	PERSON
ajfa-4761	419	2	k., & saito	ORG
ajfa-4761	419	3	t.	GPE
ajfa-4761	419	4	2008	DATE
ajfa-4761	420	1	japan	GPE
ajfa-4761	421	1	japanese	NORP
ajfa-4761	421	2	401–418	CARDINAL
ajfa-4761	422	1	dois:10.1111	PERSON
ajfa-4761	422	2	5876.2008.00420.x	CARDINAL
ajfa-4761	422	3	2005	DATE
ajfa-4761	423	1	turkey	GPE
ajfa-4761	424	1	13(2	CARDINAL
ajfa-4761	424	2	265–276	CARDINAL
ajfa-4761	425	1	a.	PERSON
ajfa-4761	425	2	2007	DATE
ajfa-4761	426	1	africa	LOC
ajfa-4761	426	2	1–33	CARDINAL
ajfa-4761	427	1	a., & biekpe	ORG
ajfa-4761	427	2	2006	DATE
ajfa-4761	428	1	ghana	GPE
ajfa-4761	429	1	6(5	CARDINAL
ajfa-4761	430	1	609–623	CARDINAL
ajfa-4761	431	1	s., & vafeas	ORG
ajfa-4761	432	1	n.	PERSON
ajfa-4761	432	2	2010	DATE
ajfa-4761	434	1	j manag	PERSON
ajfa-4761	434	2	14	DATE
ajfa-4761	434	3	61–85	CARDINAL
ajfa-4761	435	1	m. (	PERSON
ajfa-4761	435	2	1995	DATE
ajfa-4761	436	1	41(1–3	CARDINAL
ajfa-4761	436	2	lee	PERSON
ajfa-4761	436	3	j. i. m.	PERSON
ajfa-4761	436	4	2009	DATE
ajfa-4761	439	1	16(2	CARDINAL
ajfa-4761	439	2	189–203	CARDINAL
ajfa-4761	440	1	http://dx.doi.org/10.1080/13571510902917400 lee	PERSON
ajfa-4761	440	2	k. w.	PERSON
ajfa-4761	440	3	b., & yeo	ORG
ajfa-4761	440	4	g. h. h. (	PERSON
ajfa-4761	440	5	2008	DATE
ajfa-4761	442	1	finan acc	ORG
ajfa-4761	442	2	30	DATE
ajfa-4761	442	3	315–338	CARDINAL
ajfa-4761	443	1	lemmon	PERSON
ajfa-4761	443	2	b. m.	PERSON
ajfa-4761	443	3	lins	PERSON
ajfa-4761	443	4	k., & davidson	ORG
ajfa-4761	443	5	w.	PERSON
ajfa-4761	443	6	2001	DATE
ajfa-4761	444	1	east asian	NORP
ajfa-4761	446	1	leng	PERSON
ajfa-4761	446	2	a. c. a.	PERSON
ajfa-4761	446	3	2004	DATE
ajfa-4761	447	1	malaysia	GPE
ajfa-4761	448	1	asean economic bulletin	ORG
ajfa-4761	448	2	308	CARDINAL
ajfa-4761	449	1	leung	PERSON
ajfa-4761	449	2	s., & horwitz	ORG
ajfa-4761	449	3	b.	PERSON
ajfa-4761	449	4	2010	DATE
ajfa-4761	451	1	finan acc	ORG
ajfa-4761	451	2	34	CARDINAL
ajfa-4761	451	3	459	CARDINAL
ajfa-4761	452	1	asian	NORP
ajfa-4761	452	2	finance & accounting	ORG
ajfa-4761	452	3	1946	CARDINAL
ajfa-4761	452	4	2014	DATE
ajfa-4761	453	1	6	CARDINAL
ajfa-4761	453	2	1	CARDINAL
ajfa-4761	453	3	lin	PERSON
ajfa-4761	454	1	2011	DATE
ajfa-4761	456	1	taiwan	GPE
ajfa-4761	457	1	47(6	DATE
ajfa-4761	457	2	120–133	CARDINAL
ajfa-4761	458	1	p. g.	PERSON
ajfa-4761	458	2	k. s.	PERSON
ajfa-4761	458	3	2010	DATE
ajfa-4761	459	1	greece	GPE
ajfa-4761	460	1	2(2	CARDINAL
ajfa-4761	460	2	184–197	DATE
ajfa-4761	461	1	lin	PERSON
ajfa-4761	461	2	2011	DATE
ajfa-4761	462	1	taiwan	GPE
ajfa-4761	463	1	the international journal of business and finance research	ORG
ajfa-4761	463	2	5(4	CARDINAL
ajfa-4761	463	3	17–35	CARDINAL
ajfa-4761	464	1	lin	PERSON
ajfa-4761	464	2	liao	PERSON
ajfa-4761	464	3	& chang	PERSON
ajfa-4761	465	1	2011	DATE
ajfa-4761	467	1	22(2	CARDINAL
ajfa-4761	467	2	159–172	CARDINAL
ajfa-4761	468	1	luan	GPE
ajfa-4761	468	2	m.	PERSON
ajfa-4761	468	3	2007	DATE
ajfa-4761	470	1	636–644	CARDINAL
ajfa-4761	471	1	macaulay, k., dutta, s.	PERSON
ajfa-4761	471	2	m., & hynes	ORG
ajfa-4761	471	3	t.	GPE
ajfa-4761	471	4	2009	DATE
ajfa-4761	472	1	canada	GPE
ajfa-4761	473	1	quarterly	DATE
ajfa-4761	473	2	48(4	CARDINAL
ajfa-4761	473	3	29–53	CARDINAL
ajfa-4761	474	1	j., kuei	ORG
ajfa-4761	474	2	1996	DATE
ajfa-4761	476	1	e., & gumus	ORG
ajfa-4761	476	2	g. k.	PERSON
ajfa-4761	476	3	2010	DATE
ajfa-4761	477	1	turkey	GPE
ajfa-4761	478	1	57–66	DATE
ajfa-4761	479	1	b., & bazazb	ORG
ajfa-4761	479	2	m. s.	PERSON
ajfa-4761	479	3	2008	DATE
ajfa-4761	480	1	iran	GPE
ajfa-4761	480	2	4(2	CARDINAL
ajfa-4761	480	3	156–172	CARDINAL
ajfa-4761	481	1	2006	DATE
ajfa-4761	482	1	finland	GPE
ajfa-4761	483	1	european financial management	ORG
ajfa-4761	483	2	12(2	DATE
ajfa-4761	483	3	221–248	CARDINAL
ajfa-4761	484	1	millet-reyes	PERSON
ajfa-4761	484	2	b.	PERSON
ajfa-4761	484	3	r.	PERSON
ajfa-4761	484	4	2010	DATE
ajfa-4761	485	1	one	CARDINAL
ajfa-4761	485	2	two	CARDINAL
ajfa-4761	485	3	france	GPE
ajfa-4761	486	1	journal of international financial management	ORG
ajfa-4761	486	2	21(3	CARDINAL
ajfa-4761	486	3	279–310	CARDINAL
ajfa-4761	488	1	2011	DATE
ajfa-4761	489	1	indonesia	GPE
ajfa-4761	490	1	1(1	CARDINAL
ajfa-4761	490	2	1–20	CARDINAL
ajfa-4761	491	1	mizuno	PERSON
ajfa-4761	491	2	m.	PERSON
ajfa-4761	491	3	2010	DATE
ajfa-4761	492	1	japan	GPE
ajfa-4761	493	1	653–665	CARDINAL
ajfa-4761	494	1	http://dx.doi.org/10.1111/j.1468-0106.2010.00521.x asian journal of finance & accounting	ORG
ajfa-4761	494	2	1946	CARDINAL
ajfa-4761	494	3	2014	DATE
ajfa-4761	495	1	6	CARDINAL
ajfa-4761	495	2	1	CARDINAL
ajfa-4761	495	3	a. s.	PERSON
ajfa-4761	495	4	m. b.	PERSON
ajfa-4761	495	5	2007	DATE
ajfa-4761	496	1	bangladesh	GPE
ajfa-4761	497	1	the international journal of finance	ORG
ajfa-4761	497	2	19(1	CARDINAL
ajfa-4761	497	3	4315–4333	CARDINAL
ajfa-4761	497	4	mura	ORG
ajfa-4761	497	5	r.	NORP
ajfa-4761	497	6	2007	DATE
ajfa-4761	499	1	uk panei	ORG
ajfa-4761	499	2	81–112	CARDINAL
ajfa-4761	500	1	muravyev	GPE
ajfa-4761	500	2	a.	GPE
ajfa-4761	500	3	talavera	GPE
ajfa-4761	500	4	2010	DATE
ajfa-4761	500	5	ukraine	GPE
ajfa-4761	501	1	eastern european economics	ORG
ajfa-4761	501	2	48(2	DATE
ajfa-4761	501	3	5–24	CARDINAL
ajfa-4761	502	1	n. a.	PERSON
ajfa-4761	502	2	abdul rahman	PERSON
ajfa-4761	502	3	r. a.	PERSON
ajfa-4761	502	4	2011	DATE
ajfa-4761	503	1	malaysian	NORP
ajfa-4761	504	1	international research journal	ORG
ajfa-4761	504	2	61	DATE
ajfa-4761	505	1	neely	PERSON
ajfa-4761	505	2	a., gregory	PERSON
ajfa-4761	505	3	m., & platts	ORG
ajfa-4761	505	4	2005	DATE
ajfa-4761	507	1	international journal of operations & production management	ORG
ajfa-4761	507	2	1128–1263	DATE
ajfa-4761	508	1	nuryanah	ORG
ajfa-4761	508	2	s., & islam	ORG
ajfa-4761	508	3	s. m. n.	PERSON
ajfa-4761	508	4	2011	DATE
ajfa-4761	510	1	malaysian	NORP
ajfa-4761	510	2	10(1	CARDINAL
ajfa-4761	511	1	17–42	CARDINAL
ajfa-4761	511	2	obiyo	ORG
ajfa-4761	511	3	o. c., & lenee	ORG
ajfa-4761	511	4	l. t.	PERSON
ajfa-4761	511	5	2011	DATE
ajfa-4761	512	1	nigeria	GPE
ajfa-4761	513	1	ijemr	ORG
ajfa-4761	513	2	1(4	DATE
ajfa-4761	513	3	1–12	CARDINAL
ajfa-4761	514	1	omran	PERSON
ajfa-4761	514	2	m. m.	PERSON
ajfa-4761	514	3	a., & fatheldin	ORG
ajfa-4761	514	4	a. (2008	PERSON
ajfa-4761	515	1	arab	NORP
ajfa-4761	516	1	28	CARDINAL
ajfa-4761	516	2	32-45	DATE
ajfa-4761	517	1	http://dx.doi.org/10.1016/j.irle.2007.12.001 oõconnell	PERSON
ajfa-4761	517	2	2010	DATE
ajfa-4761	518	1	ireland	GPE
ajfa-4761	519	1	european management journal	ORG
ajfa-4761	519	2	28	CARDINAL
ajfa-4761	519	3	387	CARDINAL
ajfa-4761	520	1	http://dx.doi.org/10.1016/j.emj.2009.11.002 pandya	PERSON
ajfa-4761	520	2	2011	DATE
ajfa-4761	521	1	indian	NORP
ajfa-4761	522	1	journal of management	ORG
ajfa-4761	522	2	2(2	CARDINAL
ajfa-4761	522	3	4-22	CARDINAL
ajfa-4761	523	1	pissaris	ORG
ajfa-4761	523	2	s.	GPE
ajfa-4761	523	3	jeffus	GPE
ajfa-4761	523	4	w., & gleason	ORG
ajfa-4761	523	5	k. c.	PERSON
ajfa-4761	523	6	2010	DATE
ajfa-4761	525	1	306–329	CARDINAL
ajfa-4761	525	2	prabowo	GPE
ajfa-4761	525	3	m., & simpson	ORG
ajfa-4761	525	4	2011	DATE
ajfa-4761	526	1	indonesia	GPE
ajfa-4761	527	1	asian	NORP
ajfa-4761	527	2	121–132	CARDINAL
ajfa-4761	528	1	r. f., & bhattacharya	PERSON
ajfa-4761	528	2	s.	PERSON
ajfa-4761	528	3	2007	DATE
ajfa-4761	529	1	15(6	CARDINAL
ajfa-4761	529	2	1260–1277	CARDINAL
ajfa-4761	530	1	reddy	PERSON
ajfa-4761	530	2	locke	PERSON
ajfa-4761	530	3	s., &	ORG
ajfa-4761	530	4	f.	PERSON
ajfa-4761	530	5	2010	DATE
ajfa-4761	532	1	asian journal of finance & accounting	ORG
ajfa-4761	532	2	1946	CARDINAL
ajfa-4761	532	3	2014	DATE
ajfa-4761	533	1	6	CARDINAL
ajfa-4761	533	2	1	CARDINAL
ajfa-4761	533	3	48	CARDINAL
ajfa-4761	533	4	6(3	CARDINAL
ajfa-4761	533	5	190–219	CARDINAL
ajfa-4761	534	1	m. a.	PERSON
ajfa-4761	534	2	2011	DATE
ajfa-4761	535	1	bangladesh	GPE
ajfa-4761	536	1	the international journal of applied economics	ORG
ajfa-4761	536	2	5(3	CARDINAL
ajfa-4761	536	3	237–244	CARDINAL
ajfa-4761	537	1	saibaba	GPE
ajfa-4761	537	2	m. d.	PERSON
ajfa-4761	537	3	v. a.	PERSON
ajfa-4761	537	4	2011	DATE
ajfa-4761	538	1	indian	NORP
ajfa-4761	539	1	the iup journal of accounting research & audit	ORG
ajfa-4761	539	2	x(3	PERSON
ajfa-4761	539	3	1–10	CARDINAL
ajfa-4761	540	1	j. p.,	PERSON
ajfa-4761	540	2	e.	PERSON
ajfa-4761	540	3	2007	DATE
ajfa-4761	542	1	15(5	CARDINAL
ajfa-4761	542	2	879–894	CARDINAL
ajfa-4761	543	1	sanda	GPE
ajfa-4761	543	2	a.	PERSON
ajfa-4761	543	3	a. s.	PERSON
ajfa-4761	543	4	t.	GPE
ajfa-4761	543	5	2005	DATE
ajfa-4761	544	1	nigeria	GPE
ajfa-4761	544	2	1–47	DATE
ajfa-4761	545	1	schmid	ORG
ajfa-4761	545	2	m. m., & zimmermann	PERSON
ajfa-4761	545	3	2008	DATE
ajfa-4761	547	1	switzerland	GPE
ajfa-4761	548	1	april	DATE
ajfa-4761	548	2	182–205	CARDINAL
ajfa-4761	549	1	shakir	PERSON
ajfa-4761	549	2	2001	DATE
ajfa-4761	550	1	malaysian	NORP
ajfa-4761	551	1	17(1	CARDINAL
ajfa-4761	551	2	shan	PERSON
ajfa-4761	551	3	y. g.	PERSON
ajfa-4761	551	4	r. p.	PERSON
ajfa-4761	551	5	2011	DATE
ajfa-4761	552	1	china	GPE
ajfa-4761	553	1	asia pacific business review	ORG
ajfa-4761	553	2	17(3	CARDINAL
ajfa-4761	554	1	301–324	CARDINAL
ajfa-4761	554	2	shao	PERSON
ajfa-4761	554	3	g.	PERSON
ajfa-4761	554	4	2010	DATE
ajfa-4761	556	1	7(3	CARDINAL
ajfa-4761	556	2	1–16	CARDINAL
ajfa-4761	557	1	b., & gadenne	ORG
ajfa-4761	557	2	2002	DATE
ajfa-4761	559	1	12(6	CARDINAL
ajfa-4761	559	2	394	CARDINAL
ajfa-4761	559	3	404	CARDINAL
ajfa-4761	559	4	h., & yang	ORG
ajfa-4761	560	1	taiwan	GPE
ajfa-4761	561	1	13(2	CARDINAL
ajfa-4761	562	1	siala	PERSON
ajfa-4761	562	2	f.	PERSON
ajfa-4761	562	3	adjaoud	PERSON
ajfa-4761	562	4	f., & mamoghli	ORG
ajfa-4761	562	5	2009	DATE
ajfa-4761	564	1	journal of academy of business and economics	ORG
ajfa-4761	564	2	9(2	CARDINAL
ajfa-4761	565	1	t. f., & c.f.sirmans	ORG
ajfa-4761	566	1	2008	DATE
ajfa-4761	568	1	23–43	CARDINAL
ajfa-4761	569	1	http://dx.doi.org/10.1080/09599910802397065 singh	GPE
ajfa-4761	569	2	d. a.	GPE
ajfa-4761	569	3	a. s.	PERSON
ajfa-4761	569	4	2009	DATE
ajfa-4761	570	1	china	GPE
ajfa-4761	570	2	india	GPE
ajfa-4761	571	1	17(4	CARDINAL
ajfa-4761	572	1	411–425	CARDINAL
ajfa-4761	572	2	asian	NORP
ajfa-4761	572	3	finance & accounting	ORG
ajfa-4761	572	4	1946	CARDINAL
ajfa-4761	572	5	2014	DATE
ajfa-4761	572	6	6	CARDINAL
ajfa-4761	572	7	1	CARDINAL
ajfa-4761	572	8	1980	DATE
ajfa-4761	574	1	quarterly	DATE
ajfa-4761	574	2	25(2	CARDINAL
ajfa-4761	574	3	317	CARDINAL
ajfa-4761	574	4	l. n., & tang	PERSON
ajfa-4761	574	5	m.	PERSON
ajfa-4761	574	6	2009	DATE
ajfa-4761	575	1	u.s small	GPE
ajfa-4761	576	1	international journal of business	ORG
ajfa-4761	576	2	14(4	CARDINAL
ajfa-4761	576	3	341–356	CARDINAL
ajfa-4761	576	4	ting	PERSON
ajfa-4761	577	1	2008	DATE
ajfa-4761	579	1	21(21	CARDINAL
ajfa-4761	579	2	150–157	DATE
ajfa-4761	580	1	tsai	PERSON
ajfa-4761	580	2	w.	PERSON
ajfa-4761	580	3	j., kuo, y.,	PERSON
ajfa-4761	580	4	2006	DATE
ajfa-4761	581	1	taiwanese	NORP
ajfa-4761	583	1	tsegba	ORG
ajfa-4761	583	2	i. n., & ezi-herbert	PERSON
ajfa-4761	583	3	w.	PERSON
ajfa-4761	583	4	2011	DATE
ajfa-4761	584	1	nigerian	NORP
ajfa-4761	585	1	african journal of accounting, economics	ORG
ajfa-4761	585	2	51–63	CARDINAL
ajfa-4761	586	1	o. m.	PERSON
ajfa-4761	586	2	2010	DATE
ajfa-4761	587	1	nigeria	GPE
ajfa-4761	588	1	international journal of business and management	ORG
ajfa-4761	588	2	155–166	CARDINAL
ajfa-4761	589	1	valenti	ORG
ajfa-4761	589	2	m. a.	PERSON
ajfa-4761	589	3	r., & mayfield	ORG
ajfa-4761	589	4	2011	DATE
ajfa-4761	591	1	266–283	CARDINAL
ajfa-4761	592	1	http://dx.doi.org/10.1108/01409171111116295 waggoner	PERSON
ajfa-4761	592	2	d., neely	GPE
ajfa-4761	592	3	a., & kennerley	ORG
ajfa-4761	592	4	m. (	PERSON
ajfa-4761	592	5	1999	DATE
ajfa-4761	595	1	international journal of production economics	ORG
ajfa-4761	595	2	60-61	CARDINAL
ajfa-4761	595	3	53–60	CARDINAL
ajfa-4761	595	4	wahla	PERSON
ajfa-4761	595	5	s. z. a.	PERSON
ajfa-4761	595	6	hussain	PERSON
ajfa-4761	595	7	z.	PERSON
ajfa-4761	595	8	2012	DATE
ajfa-4761	596	1	karachi stock exchange	ORG
ajfa-4761	597	1	international research journal	ORG
ajfa-4761	597	2	84	CARDINAL
ajfa-4761	597	3	6–13	CARDINAL
ajfa-4761	598	1	wei	PERSON
ajfa-4761	598	2	2007	DATE
ajfa-4761	599	1	china	GPE
ajfa-4761	600	1	asia pacific business review	ORG
ajfa-4761	600	2	519–545	CARDINAL
ajfa-4761	601	1	xu	PERSON
ajfa-4761	601	2	l. c., zhu	PERSON
ajfa-4761	601	3	t., & lin	ORG
ajfa-4761	601	4	2005	DATE
ajfa-4761	602	1	china	GPE
ajfa-4761	603	1	13(1	CARDINAL
ajfa-4761	603	2	1–24	DATE
ajfa-4761	604	1	yasser	PERSON
ajfa-4761	604	2	q. r.	PERSON
ajfa-4761	604	3	entebang	GPE
ajfa-4761	604	4	s. a. (	PERSON
ajfa-4761	604	5	2011	DATE
ajfa-4761	605	1	pakistan	GPE
ajfa-4761	605	2	karachi stock exchange	ORG
ajfa-4761	606	1	3(8	CARDINAL
ajfa-4761	606	2	482–491	CARDINAL
ajfa-4761	607	1	yawson	GPE
ajfa-4761	607	2	2006	DATE
ajfa-4761	610	1	yue	PERSON
ajfa-4761	610	2	q.	PERSON
ajfa-4761	610	3	lan, h., & jiang	ORG
ajfa-4761	610	4	l.	GPE
ajfa-4761	610	5	2008	DATE
ajfa-4761	611	1	chinese	NORP
ajfa-4761	612	1	772–776	CARDINAL