id	sid	eid	entity	type
ajfa-6464	1	1	microsoft	ORG
ajfa-6464	1	2	6464-23081-1	DATE
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ajfa-6464	1	17	2015	DATE
ajfa-6464	3	1	pls	NORP
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ajfa-6464	8	4	1	CARDINAL
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ajfa-6464	34	1	two	CARDINAL
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ajfa-6464	38	2	1	CARDINAL
ajfa-6464	39	1	two	CARDINAL
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ajfa-6464	55	1	2	CARDINAL
ajfa-6464	56	1	3	CARDINAL
ajfa-6464	56	2	sam ben et al	PERSON
ajfa-6464	56	3	2002	DATE
ajfa-6464	56	4	tunisia stock exchange	ORG
ajfa-6464	59	1	1978	DATE
ajfa-6464	59	2	1983	DATE
ajfa-6464	59	3	1988	DATE
ajfa-6464	60	1	rappaport	ORG
ajfa-6464	60	2	1987	DATE
ajfa-6464	61	1	caby et al	PERSON
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ajfa-6464	61	3	french	NORP
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ajfa-6464	62	4	1	CARDINAL
ajfa-6464	62	5	79	CARDINAL
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ajfa-6464	64	3	1979	DATE
ajfa-6464	64	4	hakansson	GPE
ajfa-6464	64	5	1982	DATE
ajfa-6464	64	6	miller et al	PERSON
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ajfa-6464	65	1	1977	DATE
ajfa-6464	65	2	ross 1977	PERSON
ajfa-6464	65	3	1977	DATE
ajfa-6464	66	1	rappaport	ORG
ajfa-6464	66	2	1986	DATE
ajfa-6464	68	1	banz	PERSON
ajfa-6464	68	2	1981	DATE
ajfa-6464	70	1	bhandari	PERSON
ajfa-6464	70	2	1988	DATE
ajfa-6464	71	1	1980	DATE
ajfa-6464	71	2	rosenberg et al	PERSON
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ajfa-6464	72	1	chan et al	ORG
ajfa-6464	72	2	1991	DATE
ajfa-6464	72	3	japanese	NORP
ajfa-6464	73	1	chen et al	PERSON
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ajfa-6464	75	1	basu	PERSON
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ajfa-6464	76	1	1972	DATE
ajfa-6464	76	2	1976	DATE
ajfa-6464	77	1	french	NORP
ajfa-6464	77	2	1992	DATE
ajfa-6464	77	3	1963-1990	DATE
ajfa-6464	78	1	french	NORP
ajfa-6464	78	2	1992	DATE
ajfa-6464	78	3	1963-1990	DATE
ajfa-6464	81	1	french	NORP
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ajfa-6464	84	1	asian journal of finance & accounting	ORG
ajfa-6464	84	2	1946-052x 2015	MONEY
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ajfa-6464	85	2	1	CARDINAL
ajfa-6464	87	1	french	NORP
ajfa-6464	87	2	1995	DATE
ajfa-6464	89	1	penmann	ORG
ajfa-6464	89	2	1991	DATE
ajfa-6464	91	1	french	NORP
ajfa-6464	91	2	1992, 1995	DATE
ajfa-6464	92	1	french	NORP
ajfa-6464	92	2	1995	DATE
ajfa-6464	96	1	bhandari 1988).beta	ORG
ajfa-6464	100	1	ross	PERSON
ajfa-6464	100	2	1977	DATE
ajfa-6464	103	1	2008	DATE
ajfa-6464	105	1	michael et al	PERSON
ajfa-6464	105	2	2001	DATE
ajfa-6464	106	1	amhud (2002	ORG
ajfa-6464	107	1	severine et al	PERSON
ajfa-6464	107	2	2004	DATE
ajfa-6464	108	1	boyer et al	PERSON
ajfa-6464	108	2	2007	DATE
ajfa-6464	108	3	canadian	NORP
ajfa-6464	108	4	canadian	NORP
ajfa-6464	108	5	asian	NORP
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ajfa-6464	108	7	1946-052x 2015	MONEY
ajfa-6464	108	8	7	CARDINAL
ajfa-6464	108	9	1	CARDINAL
ajfa-6464	109	1	2009	DATE
ajfa-6464	110	1	4	CARDINAL
ajfa-6464	110	2	4.1	CARDINAL
ajfa-6464	113	1	1	CARDINAL
ajfa-6464	117	1	asian	NORP
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ajfa-6464	117	3	1946-052x 2015	MONEY
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ajfa-6464	117	5	1	CARDINAL
ajfa-6464	117	6	1	CARDINAL
ajfa-6464	117	7	mvt / bvt	ORG
ajfa-6464	117	8	year	DATE
ajfa-6464	117	9	t-1 to t-3	ORG
ajfa-6464	117	10	t-1 to t-3 lev(leverage	ORG
ajfa-6464	117	11	t-1	ORG
ajfa-6464	117	12	t-1	ORG
ajfa-6464	117	13	t-1 to t-3 capex / ta capital	ORG
ajfa-6464	117	14	t-1 to t-3 wc / ta working capital	ORG
ajfa-6464	117	15	t-1 to t-3 sg	ORG
ajfa-6464	117	16	t-1 to t-3	ORG
ajfa-6464	119	1	monthly	DATE
ajfa-6464	119	2	july of year t to june of year	DATE
ajfa-6464	121	1	one year	DATE
ajfa-6464	122	1	one year	DATE
ajfa-6464	124	1	the year 2012	DATE
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ajfa-6464	125	2	the year 2012	DATE
ajfa-6464	125	3	bet-1	PERSON
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ajfa-6464	125	5	year	DATE
ajfa-6464	125	6	monthly	DATE
ajfa-6464	125	7	july of year t to june of year	DATE
ajfa-6464	126	1	2009-2011	DATE
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ajfa-6464	129	1	4.2	CARDINAL
ajfa-6464	129	2	eight	CARDINAL
ajfa-6464	129	3	saudi	NORP
ajfa-6464	129	4	seven	CARDINAL
ajfa-6464	129	5	six	CARDINAL
ajfa-6464	129	6	abu dhabi securities exchange	ORG
ajfa-6464	129	7	qatar exchange	ORG
ajfa-6464	129	8	kuwait stock exchange	ORG
ajfa-6464	129	9	five years	DATE
ajfa-6464	129	10	2009-2013	DATE
ajfa-6464	130	1	asian	NORP
ajfa-6464	130	2	finance & accounting	ORG
ajfa-6464	130	3	1946-052x 2015	MONEY
ajfa-6464	131	1	7	CARDINAL
ajfa-6464	131	2	1	CARDINAL
ajfa-6464	132	1	currencies1	PERSON
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ajfa-6464	133	3	6	CARDINAL
ajfa-6464	133	4	5	CARDINAL
ajfa-6464	133	5	5	CARDINAL
ajfa-6464	133	6	3	CARDINAL
ajfa-6464	133	7	3	CARDINAL
ajfa-6464	133	8	3	CARDINAL
ajfa-6464	133	9	2	CARDINAL
ajfa-6464	133	10	1	CARDINAL
ajfa-6464	133	11	50	CARDINAL
ajfa-6464	133	12	50	CARDINAL
ajfa-6464	133	13	five yearly	DATE
ajfa-6464	136	1	50	CARDINAL
ajfa-6464	136	2	five yearly	DATE
ajfa-6464	137	1	$23.65 billion	MONEY
ajfa-6464	137	2	$3.2 billion	MONEY
ajfa-6464	138	1	28.59	CARDINAL
ajfa-6464	138	2	6.47	CARDINAL
ajfa-6464	141	1	$8.7 billion	MONEY
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ajfa-6464	142	2	$0.521 billion	MONEY
ajfa-6464	142	3	3	CARDINAL
ajfa-6464	142	4	millions of dollars	MONEY
ajfa-6464	142	5	23656.39	CARDINAL
ajfa-6464	142	6	140216.56 463.45	CARDINAL
ajfa-6464	142	7	3200.91	CARDINAL
ajfa-6464	142	8	6472.93	CARDINAL
ajfa-6464	142	9	31.68	CARDINAL
ajfa-6464	142	10	8703.81	CARDINAL
ajfa-6464	142	11	46824.72	CARDINAL
ajfa-6464	143	1	330799.50	MONEY
ajfa-6464	143	2	416.06 521.15 2111.88	MONEY
ajfa-6464	143	3	11usd=3.67aed	CARDINAL
ajfa-6464	143	4	3.75 saudi riyal	MONEY
ajfa-6464	143	5	3.64 qatari riyal	MONEY
ajfa-6464	143	6	0.28 kuwaiti	PERCENT
ajfa-6464	143	7	0.38 bahrani	PERCENT
ajfa-6464	143	8	dinar	GPE
ajfa-6464	143	9	0.38 omani rial	MONEY
ajfa-6464	144	1	asian journal of finance & accounting	ORG
ajfa-6464	144	2	1946-052x 2015	MONEY
ajfa-6464	144	3	7	CARDINAL
ajfa-6464	144	4	1	CARDINAL
ajfa-6464	148	1	4	CARDINAL
ajfa-6464	149	1	1.05	CARDINAL
ajfa-6464	149	2	2.36 0.15	CARDINAL
ajfa-6464	149	3	6.90 1.74	CARDINAL
ajfa-6464	149	4	0.0000	MONEY
ajfa-6464	149	5	1.80	CARDINAL
ajfa-6464	149	6	9.09	CARDINAL
ajfa-6464	149	7	1.91 12.02	CARDINAL
ajfa-6464	149	8	0.0000	MONEY
ajfa-6464	149	9	0.38 0.35	CARDINAL
ajfa-6464	149	10	0.0000	MONEY
ajfa-6464	149	11	3.61	CARDINAL
ajfa-6464	149	12	1.60	CARDINAL
ajfa-6464	149	13	2.14 0.17 -15.16 capex	MONEY
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ajfa-6464	149	15	-4.3	ORG
ajfa-6464	149	16	0.12 0.28 1.23 -0.23 e	QUANTITY
ajfa-6464	149	17	0.98	CARDINAL
ajfa-6464	149	18	0.12	MONEY
ajfa-6464	149	19	0.94	CARDINAL
ajfa-6464	149	20	0.61 2.64 0.0000	QUANTITY
ajfa-6464	150	1	9.3	CARDINAL
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ajfa-6464	150	4	0.09 0.40	CARDINAL
ajfa-6464	150	5	0.0000	MONEY
ajfa-6464	150	6	pls	NORP
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ajfa-6464	151	2	pls	NORP
ajfa-6464	152	1	pls	NORP
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ajfa-6464	155	5	1	CARDINAL
ajfa-6464	157	1	pls	NORP
ajfa-6464	158	1	5	CARDINAL
ajfa-6464	158	2	pls	NORP
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ajfa-6464	158	4	n=50	ORG
ajfa-6464	163	1	less than 0.40	CARDINAL
ajfa-6464	164	1	less than 0.40	CARDINAL
ajfa-6464	164	2	greater than 0.40	CARDINAL
ajfa-6464	167	1	0.70	CARDINAL
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ajfa-6464	171	1	at least 50	CARDINAL
ajfa-6464	173	1	wc/ta	ORG
ajfa-6464	174	1	one	CARDINAL
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ajfa-6464	176	1	wc/ta	ORG
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ajfa-6464	177	1	roe	NORP
ajfa-6464	178	1	asian	NORP
ajfa-6464	178	2	finance & accounting	ORG
ajfa-6464	178	3	1946-052x 2015	MONEY
ajfa-6464	178	4	7	CARDINAL
ajfa-6464	178	5	1	CARDINAL
ajfa-6464	178	6	5	CARDINAL
ajfa-6464	180	1	1 1 capex	MONEY
ajfa-6464	180	2	0.488	CARDINAL
ajfa-6464	180	3	1 1	CARDINAL
ajfa-6464	181	1	0.809	CARDINAL
ajfa-6464	181	2	1 1	CARDINAL
ajfa-6464	181	3	1 1 roe	QUANTITY
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ajfa-6464	181	5	1 1 wc	QUANTITY
ajfa-6464	181	6	0.889	CARDINAL
ajfa-6464	181	7	6	CARDINAL
ajfa-6464	181	8	1	CARDINAL
ajfa-6464	181	9	1	CARDINAL
ajfa-6464	181	10	1	CARDINAL
ajfa-6464	181	11	1	CARDINAL
ajfa-6464	181	12	0.661 0.002	CARDINAL
ajfa-6464	181	13	0.67	CARDINAL
ajfa-6464	181	14	1	CARDINAL
ajfa-6464	181	15	greater than 0.6	CARDINAL
ajfa-6464	183	1	wc/ta	ORG
ajfa-6464	186	1	one	CARDINAL
ajfa-6464	186	2	only one	CARDINAL
ajfa-6464	187	1	0.7	CARDINAL
ajfa-6464	189	1	asian journal of finance & accounting	ORG
ajfa-6464	189	2	1946-052x 2015	MONEY
ajfa-6464	189	3	7	CARDINAL
ajfa-6464	189	4	1	CARDINAL
ajfa-6464	189	5	7	CARDINAL
ajfa-6464	190	1	1 1	CARDINAL
ajfa-6464	190	2	1 1	CARDINAL
ajfa-6464	190	3	1 1	CARDINAL
ajfa-6464	190	4	1 1	CARDINAL
ajfa-6464	190	5	0.514	CARDINAL
ajfa-6464	190	6	0.519	MONEY
ajfa-6464	190	7	1 1	CARDINAL
ajfa-6464	191	1	ave	ORG
ajfa-6464	192	1	50 per cent	MONEY
ajfa-6464	195	1	fornell	CARDINAL
ajfa-6464	195	2	8	CARDINAL
ajfa-6464	195	3	fornell	CARDINAL
ajfa-6464	195	4	1	CARDINAL
ajfa-6464	195	5	1	CARDINAL
ajfa-6464	195	6	0.053	CARDINAL
ajfa-6464	195	7	0.041	CARDINAL
ajfa-6464	196	1	1	CARDINAL
ajfa-6464	197	1	0.063	CARDINAL
ajfa-6464	197	2	0.717	CARDINAL
ajfa-6464	197	3	0.148 0.017	CARDINAL
ajfa-6464	197	4	0.713	CARDINAL
ajfa-6464	197	5	0.325	CARDINAL
ajfa-6464	197	6	0.159	CARDINAL
ajfa-6464	197	7	0.146 0.107	CARDINAL
ajfa-6464	199	1	asian journal of finance & accounting	ORG
ajfa-6464	199	2	1946-052x 2015	MONEY
ajfa-6464	199	3	7	CARDINAL
ajfa-6464	199	4	1	CARDINAL
ajfa-6464	199	5	9	CARDINAL
ajfa-6464	199	6	0.325	CARDINAL
ajfa-6464	199	7	1 0.145 capex	MONEY
ajfa-6464	199	8	0.023	CARDINAL
ajfa-6464	199	9	1 0.081	CARDINAL
ajfa-6464	200	1	0.045	CARDINAL
ajfa-6464	200	2	0.649	CARDINAL
ajfa-6464	200	3	0.054	CARDINAL
ajfa-6464	200	4	0.053 0.041	CARDINAL
ajfa-6464	200	5	0.053	CARDINAL
ajfa-6464	200	6	0.063	CARDINAL
ajfa-6464	200	7	roe -0.19	LAW
ajfa-6464	200	8	0.049	CARDINAL
ajfa-6464	200	9	0.174	CARDINAL
ajfa-6464	200	10	0.065 0.034 0.2	CARDINAL
ajfa-6464	200	11	1 0.187	CARDINAL
ajfa-6464	200	12	0.016	CARDINAL
ajfa-6464	200	13	0.155	CARDINAL
ajfa-6464	201	1	10	CARDINAL
ajfa-6464	202	1	0.053 0.081	CARDINAL
ajfa-6464	202	2	0.041	CARDINAL
ajfa-6464	202	3	0.722 0.161	CARDINAL
ajfa-6464	202	4	0.325	CARDINAL
ajfa-6464	204	1	htmt	ORG
ajfa-6464	204	2	1	CARDINAL
ajfa-6464	205	1	close to	CARDINAL
ajfa-6464	205	2	0.85	CARDINAL
ajfa-6464	206	1	htmt	ORG
ajfa-6464	207	1	5.2	CARDINAL
ajfa-6464	208	1	two	CARDINAL
ajfa-6464	211	1	asian	NORP
ajfa-6464	211	2	finance & accounting	ORG
ajfa-6464	211	3	1946-052x 2015	MONEY
ajfa-6464	211	4	7	CARDINAL
ajfa-6464	211	5	1	CARDINAL
ajfa-6464	211	6	11	CARDINAL
ajfa-6464	212	1	1.000 capex	MONEY
ajfa-6464	212	2	1.001	CARDINAL
ajfa-6464	212	3	1.000	CARDINAL
ajfa-6464	212	4	1.005	CARDINAL
ajfa-6464	212	5	1.000	CARDINAL
ajfa-6464	212	6	1.000	CARDINAL
ajfa-6464	212	7	1.000	CARDINAL
ajfa-6464	212	8	1.000	CARDINAL
ajfa-6464	212	9	1.005	CARDINAL
ajfa-6464	212	10	1.000	CARDINAL
ajfa-6464	212	11	1.001	CARDINAL
ajfa-6464	212	12	less than 5	CARDINAL
ajfa-6464	217	1	less than 0.5	CARDINAL
ajfa-6464	218	1	less than 0.5	CARDINAL
ajfa-6464	219	1	less than 0.5	CARDINAL
ajfa-6464	220	1	0.5	CARDINAL
ajfa-6464	221	1	asian	NORP
ajfa-6464	221	2	finance & accounting	ORG
ajfa-6464	221	3	1946-052x 2015	MONEY
ajfa-6464	222	1	7	CARDINAL
ajfa-6464	222	2	1	CARDINAL
ajfa-6464	222	3	90	CARDINAL
ajfa-6464	222	4	2	CARDINAL
ajfa-6464	223	1	5.3	CARDINAL
ajfa-6464	223	2	five	CARDINAL
ajfa-6464	224	1	less than 5	CARDINAL
ajfa-6464	225	1	second	ORDINAL
ajfa-6464	227	1	-1	ORG
ajfa-6464	229	1	third	ORDINAL
ajfa-6464	231	1	fourth	ORDINAL
ajfa-6464	232	1	fifth	ORDINAL
ajfa-6464	233	1	asian journal of finance & accounting	ORG
ajfa-6464	233	2	1946-052x 2015	MONEY
ajfa-6464	233	3	7	CARDINAL
ajfa-6464	233	4	1	CARDINAL
ajfa-6464	233	5	91	CARDINAL
ajfa-6464	233	6	12	CARDINAL
ajfa-6464	234	1	t statistics p	ORG
ajfa-6464	234	2	0.029	CARDINAL
ajfa-6464	234	3	0.060 0.058	MONEY
ajfa-6464	234	4	1.166 0.244	CARDINAL
ajfa-6464	234	5	3.185 0.002	CARDINAL
ajfa-6464	234	6	0.187	CARDINAL
ajfa-6464	234	7	0.245	MONEY
ajfa-6464	234	8	0.233	CARDINAL
ajfa-6464	234	9	0.083 0.066	MONEY
ajfa-6464	234	10	1.012 0.312	CARDINAL
ajfa-6464	235	1	5%	PERCENT
ajfa-6464	246	1	13	CARDINAL
ajfa-6464	247	1	0.035	CARDINAL
ajfa-6464	247	2	0.281	CARDINAL
ajfa-6464	247	3	0.250	CARDINAL
ajfa-6464	249	1	0.25	CARDINAL
ajfa-6464	250	1	25 per cent	MONEY
ajfa-6464	257	1	asian journal of finance & accounting	ORG
ajfa-6464	257	2	1946-052x 2015	MONEY
ajfa-6464	257	3	7	CARDINAL
ajfa-6464	257	4	1	CARDINAL
ajfa-6464	257	5	14	CARDINAL
ajfa-6464	258	1	1-sse	MONEY
ajfa-6464	258	2	50 50	CARDINAL
ajfa-6464	258	3	50 50	CARDINAL
ajfa-6464	258	4	50 50	CARDINAL
ajfa-6464	258	5	50	CARDINAL
ajfa-6464	258	6	50.186	CARDINAL
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