id	sid	eid	entity	type
ajfa-7243	1	1	microsoft	ORG
ajfa-7243	1	2	7243-25837	DATE
ajfa-7243	1	3	asian	NORP
ajfa-7243	1	4	finance & accounting	ORG
ajfa-7243	1	5	1946-052x 2015	MONEY
ajfa-7243	1	6	7	CARDINAL
ajfa-7243	1	7	2	CARDINAL
ajfa-7243	1	8	1	CARDINAL
ajfa-7243	1	9	indian	NORP
ajfa-7243	1	10	india	GPE
ajfa-7243	1	11	201306	DATE
ajfa-7243	1	12	kumar national institute of financial management faridabad	ORG
ajfa-7243	1	13	india	GPE
ajfa-7243	1	14	121001	DATE
ajfa-7243	1	15	march15	ORG
ajfa-7243	1	16	2015	DATE
ajfa-7243	1	17	2015	DATE
ajfa-7243	1	18	december 1,	DATE
ajfa-7243	1	19	2015	DATE
ajfa-7243	1	20	indian	NORP
ajfa-7243	2	1	first	ORDINAL
ajfa-7243	2	2	six	CARDINAL
ajfa-7243	4	1	india	GPE
ajfa-7243	5	1	indian	NORP
ajfa-7243	7	1	india	GPE
ajfa-7243	8	1	asian journal of finance & accounting	ORG
ajfa-7243	8	2	1946-052x 2015	MONEY
ajfa-7243	8	3	7	CARDINAL
ajfa-7243	8	4	2	CARDINAL
ajfa-7243	8	5	2 1	DATE
ajfa-7243	9	1	stakeholders2	ORG
ajfa-7243	11	1	first	ORDINAL
ajfa-7243	11	2	maximise3	ORG
ajfa-7243	11	3	1986	DATE
ajfa-7243	12	1	2001	DATE
ajfa-7243	13	1	chandra	PERSON
ajfa-7243	13	2	2011	DATE
ajfa-7243	17	1	scant4	ORG
ajfa-7243	18	1	5	CARDINAL
ajfa-7243	19	1	first	ORDINAL
ajfa-7243	19	2	indian	NORP
ajfa-7243	22	1	indian	NORP
ajfa-7243	23	1	one	CARDINAL
ajfa-7243	24	1	3 for details).rest	DATE
ajfa-7243	24	2	section 2	LAW
ajfa-7243	24	3	section 3	LAW
ajfa-7243	24	4	section 4	LAW
ajfa-7243	24	5	5	CARDINAL
ajfa-7243	24	6	section 7	LAW
ajfa-7243	25	1	1we	ORDINAL
ajfa-7243	26	1	2corporate	CARDINAL
ajfa-7243	31	1	rappaport	GPE
ajfa-7243	31	2	1998	DATE
ajfa-7243	31	3	2001	DATE
ajfa-7243	31	4	morin et al.	PERSON
ajfa-7243	31	5	2004	DATE
ajfa-7243	33	1	4the	CARDINAL
ajfa-7243	33	2	section 2	LAW
ajfa-7243	35	1	india	GPE
ajfa-7243	36	1	5see	ORDINAL
ajfa-7243	36	2	2013	DATE
ajfa-7243	36	3	2014	DATE
ajfa-7243	37	1	asian journal of finance & accounting	ORG
ajfa-7243	37	2	1946-052x 2015	MONEY
ajfa-7243	37	3	7	CARDINAL
ajfa-7243	37	4	2	CARDINAL
ajfa-7243	37	5	3 2	CARDINAL
ajfa-7243	37	6	2008)).several	CARDINAL
ajfa-7243	38	1	chugh	GPE
ajfa-7243	38	2	meador	PERSON
ajfa-7243	38	3	1984	DATE
ajfa-7243	38	4	2000	CARDINAL
ajfa-7243	40	1	cowen	GPE
ajfa-7243	40	2	1990	DATE
ajfa-7243	43	1	1995	DATE
ajfa-7243	43	2	1997	DATE
ajfa-7243	43	3	1998	DATE
ajfa-7243	43	4	wright	PERSON
ajfa-7243	43	5	2001	DATE
ajfa-7243	43	6	seven	CARDINAL
ajfa-7243	44	1	turner	ORG
ajfa-7243	44	2	1998	DATE
ajfa-7243	44	3	eighth	ORDINAL
ajfa-7243	45	1	kaplan	ORG
ajfa-7243	45	2	1996	DATE
ajfa-7243	45	3	four	CARDINAL
ajfa-7243	45	4	seven	CARDINAL
ajfa-7243	46	1	1998	DATE
ajfa-7243	46	2	three	CARDINAL
ajfa-7243	47	1	2008	DATE
ajfa-7243	47	2	three	CARDINAL
ajfa-7243	47	3	two	CARDINAL
ajfa-7243	47	4	2001	DATE
ajfa-7243	49	1	four	CARDINAL
ajfa-7243	50	1	2002	DATE
ajfa-7243	51	1	asian	NORP
ajfa-7243	51	2	finance & accounting	ORG
ajfa-7243	51	3	1946-052x 2015	MONEY
ajfa-7243	52	1	7	CARDINAL
ajfa-7243	52	2	2	CARDINAL
ajfa-7243	52	3	4	CARDINAL
ajfa-7243	53	1	three	CARDINAL
ajfa-7243	54	1	xavier	PERSON
ajfa-7243	54	2	vinolas(2003	PERSON
ajfa-7243	54	3	eva	NORP
ajfa-7243	54	4	dcf	GPE
ajfa-7243	55	1	mm	PERSON
ajfa-7243	56	1	eight	CARDINAL
ajfa-7243	57	1	kim	PERSON
ajfa-7243	57	2	2004	DATE
ajfa-7243	59	1	mva	ORG
ajfa-7243	61	1	mva	ORG
ajfa-7243	62	1	two	CARDINAL
ajfa-7243	63	1	morin	ORG
ajfa-7243	63	2	jarrell	PERSON
ajfa-7243	63	3	2004	DATE
ajfa-7243	64	1	three	CARDINAL
ajfa-7243	64	2	two	CARDINAL
ajfa-7243	65	1	one	CARDINAL
ajfa-7243	65	2	two	CARDINAL
ajfa-7243	65	3	capital.kakati	CARDINAL
ajfa-7243	65	4	2005	DATE
ajfa-7243	68	1	2006	DATE
ajfa-7243	70	1	two	CARDINAL
ajfa-7243	71	1	kraai	PERSON
ajfa-7243	71	2	2006	DATE
ajfa-7243	72	1	kraai	PERSON
ajfa-7243	72	2	26	CARDINAL
ajfa-7243	72	3	no more than 10	CARDINAL
ajfa-7243	73	1	ten	CARDINAL
ajfa-7243	74	1	asian	NORP
ajfa-7243	74	2	finance & accounting	ORG
ajfa-7243	74	3	1946-052x 2015	MONEY
ajfa-7243	74	4	7	CARDINAL
ajfa-7243	74	5	2	CARDINAL
ajfa-7243	74	6	2006	DATE
ajfa-7243	76	1	three	CARDINAL
ajfa-7243	76	2	2008	DATE
ajfa-7243	77	1	five	CARDINAL
ajfa-7243	78	1	boyd	PERSON
ajfa-7243	78	2	2010	DATE
ajfa-7243	78	3	six	CARDINAL
ajfa-7243	80	1	chandra	PERSON
ajfa-7243	80	2	2011	DATE
ajfa-7243	81	1	chang	PERSON
ajfa-7243	83	1	al-hares	PERSON
ajfa-7243	83	2	abu-ghazaleh	PERSON
ajfa-7243	83	3	haddad	PERSON
ajfa-7243	83	4	2012	DATE
ajfa-7243	83	5	two	CARDINAL
ajfa-7243	84	1	1995	DATE
ajfa-7243	88	1	indian	NORP
ajfa-7243	90	1	3	CARDINAL
ajfa-7243	91	1	two	CARDINAL
ajfa-7243	91	2	griaznova	PERSON
ajfa-7243	91	3	fedotova	ORG
ajfa-7243	91	4	1998	DATE
ajfa-7243	91	5	2000	DATE
ajfa-7243	91	6	2001	DATE
ajfa-7243	91	7	2006	DATE
ajfa-7243	92	1	first	ORDINAL
ajfa-7243	92	2	asian journal of finance & accounting	ORG
ajfa-7243	92	3	1946-052x 2015	MONEY
ajfa-7243	93	1	7	CARDINAL
ajfa-7243	93	2	2	CARDINAL
ajfa-7243	95	1	second	ORDINAL
ajfa-7243	97	1	2006	DATE
ajfa-7243	98	1	two	CARDINAL
ajfa-7243	98	2	1.types	CARDINAL
ajfa-7243	98	3	1	CARDINAL
ajfa-7243	101	1	6	CARDINAL
ajfa-7243	101	2	7	CARDINAL
ajfa-7243	101	3	attributes;hence	ORG
ajfa-7243	101	4	6because	CARDINAL
ajfa-7243	102	1	7because	CARDINAL
ajfa-7243	104	1	finance & accounting	ORG
ajfa-7243	104	2	1946-052x 2015	MONEY
ajfa-7243	104	3	7	CARDINAL
ajfa-7243	104	4	2	CARDINAL
ajfa-7243	107	1	2	CARDINAL
ajfa-7243	108	1	first	ORDINAL
ajfa-7243	108	2	indicators8	PERSON
ajfa-7243	108	3	2	CARDINAL
ajfa-7243	109	1	factors9	GPE
ajfa-7243	109	2	3	CARDINAL
ajfa-7243	110	1	2	CARDINAL
ajfa-7243	115	1	four	CARDINAL
ajfa-7243	115	2	walter	PERSON
ajfa-7243	115	3	1963	DATE
ajfa-7243	115	4	chaganti	ORG
ajfa-7243	115	5	damanpour	PERSON
ajfa-7243	115	6	1991	DATE
ajfa-7243	115	7	2009	DATE
ajfa-7243	115	8	two	CARDINAL
ajfa-7243	115	9	4	CARDINAL
ajfa-7243	117	1	1.a	CARDINAL
ajfa-7243	117	2	1	CARDINAL
ajfa-7243	119	1	bernard (	PERSON
ajfa-7243	119	2	1995	DATE
ajfa-7243	119	3	penman	PERSON
ajfa-7243	119	4	1998	DATE
ajfa-7243	119	5	frankel	PERSON
ajfa-7243	119	6	lee	PERSON
ajfa-7243	119	7	1995	DATE
ajfa-7243	119	8	1996	DATE
ajfa-7243	119	9	francis	PERSON
ajfa-7243	119	10	olsson	PERSON
ajfa-7243	119	11	oswald	GPE
ajfa-7243	119	12	2000	DATE
ajfa-7243	119	13	2006	DATE
ajfa-7243	119	14	2007	DATE
ajfa-7243	119	15	imam	GPE
ajfa-7243	119	16	chan	PERSON
ajfa-7243	119	17	ali-shah	PERSON
ajfa-7243	119	18	2013	DATE
ajfa-7243	120	1	8we	ORDINAL
ajfa-7243	121	1	9level ii	CARDINAL
ajfa-7243	124	1	three	CARDINAL
ajfa-7243	125	1	1998	DATE
ajfa-7243	125	2	lee et al	PERSON
ajfa-7243	126	1	1999	DATE
ajfa-7243	126	2	wright	PERSON
ajfa-7243	126	3	2001)).however	CARDINAL
ajfa-7243	126	4	2	CARDINAL
ajfa-7243	127	1	asian journal of finance & accounting	ORG
ajfa-7243	127	2	1946-052x 2015	MONEY
ajfa-7243	127	3	7	CARDINAL
ajfa-7243	127	4	2	CARDINAL
ajfa-7243	127	5	8	CARDINAL
ajfa-7243	134	1	tax / pbt	ORG
ajfa-7243	148	1	por	ORG
ajfa-7243	151	1	asian	NORP
ajfa-7243	151	2	finance & accounting	ORG
ajfa-7243	151	3	1946-052x 2015	MONEY
ajfa-7243	151	4	7	CARDINAL
ajfa-7243	151	5	2	CARDINAL
ajfa-7243	151	6	9	CARDINAL
ajfa-7243	153	1	rdi	ORG
ajfa-7243	156	1	2.model	CARDINAL
ajfa-7243	156	2	asian	NORP
ajfa-7243	156	3	finance & accounting	ORG
ajfa-7243	156	4	1946-052x 2015	MONEY
ajfa-7243	157	1	7	CARDINAL
ajfa-7243	157	2	2	CARDINAL
ajfa-7243	157	3	10	CARDINAL
ajfa-7243	157	4	3	CARDINAL
ajfa-7243	158	1	coe	ORG
ajfa-7243	158	2	bv_l	CARDINAL
ajfa-7243	158	3	asian	NORP
ajfa-7243	158	4	finance & accounting	ORG
ajfa-7243	158	5	1946-052x 2015	MONEY
ajfa-7243	159	1	7	CARDINAL
ajfa-7243	159	2	2	CARDINAL
ajfa-7243	159	3	11	CARDINAL
ajfa-7243	159	4	4	CARDINAL
ajfa-7243	160	1	4	CARDINAL
ajfa-7243	160	2	indian	NORP
ajfa-7243	161	1	more than 27000	CARDINAL
ajfa-7243	161	2	indian	NORP
ajfa-7243	162	1	march 2002 to march 2012	DATE
ajfa-7243	163	1	seven	CARDINAL
ajfa-7243	164	1	4.1	CARDINAL
ajfa-7243	164	2	3756	CARDINAL
ajfa-7243	164	3	11	CARDINAL
ajfa-7243	164	4	3756	CARDINAL
ajfa-7243	164	5	advertiseme	ORG
ajfa-7243	164	6	asian	NORP
ajfa-7243	164	7	finance & accounting	ORG
ajfa-7243	164	8	1946-052x 2015	MONEY
ajfa-7243	165	1	7	CARDINAL
ajfa-7243	165	2	2	CARDINAL
ajfa-7243	165	3	two years	DATE
ajfa-7243	166	1	1372	CARDINAL
ajfa-7243	167	1	2.to	CARDINAL
ajfa-7243	167	2	2.5 percent	PERCENT
ajfa-7243	168	1	4	CARDINAL
ajfa-7243	168	2	2	CARDINAL
ajfa-7243	168	3	1073	CARDINAL
ajfa-7243	168	4	558	CARDINAL
ajfa-7243	168	5	500	CARDINAL
ajfa-7243	168	6	292 100	CARDINAL
ajfa-7243	168	7	173 102	CARDINAL
ajfa-7243	168	8	585	CARDINAL
ajfa-7243	168	9	202	CARDINAL
ajfa-7243	168	10	575 162	CARDINAL
ajfa-7243	168	11	3756	CARDINAL
ajfa-7243	168	12	1372	CARDINAL
ajfa-7243	168	13	5	CARDINAL
ajfa-7243	169	1	1	CARDINAL
ajfa-7243	170	1	three	CARDINAL
ajfa-7243	173	1	1	CARDINAL
ajfa-7243	173	2	isbv_l	DATE
ajfa-7243	173	3	por	ORG
ajfa-7243	173	4	ai_d	ORG
ajfa-7243	173	5	isr&d	ORG
ajfa-7243	173	6	structure13	ORG
ajfa-7243	174	1	11ai_d	CARDINAL
ajfa-7243	174	2	1	CARDINAL
ajfa-7243	174	3	more than 10 percent	PERCENT
ajfa-7243	174	4	0	CARDINAL
ajfa-7243	175	1	12rdi_dis	CARDINAL
ajfa-7243	175	2	1	CARDINAL
ajfa-7243	175	3	more than 2 percent	PERCENT
ajfa-7243	175	4	0	CARDINAL
ajfa-7243	176	1	13fp_d	CARDINAL
ajfa-7243	176	2	1	CARDINAL
ajfa-7243	176	3	more than 10 percent	PERCENT
ajfa-7243	176	4	asian	NORP
ajfa-7243	176	5	finance & accounting	ORG
ajfa-7243	176	6	1946-052x 2015	MONEY
ajfa-7243	177	1	7	CARDINAL
ajfa-7243	177	2	2	CARDINAL
ajfa-7243	178	1	6	CARDINAL
ajfa-7243	179	1	first	ORDINAL
ajfa-7243	184	1	ols	PERSON
ajfa-7243	184	2	ols	PERSON
ajfa-7243	184	3	fe	ORG
ajfa-7243	184	4	reyna(2010	PERSON
ajfa-7243	187	1	5	CARDINAL
ajfa-7243	188	1	3	CARDINAL
ajfa-7243	188	2	bv_l	DATE
ajfa-7243	188	3	por	ORG
ajfa-7243	188	4	ai_d	ORG
ajfa-7243	188	5	1 percent	PERCENT
ajfa-7243	188	6	10 percent	PERCENT
ajfa-7243	189	1	0.82	CARDINAL
ajfa-7243	190	1	33.52	CARDINAL
ajfa-7243	191	1	six	CARDINAL
ajfa-7243	191	2	indian	NORP
ajfa-7243	199	1	0	CARDINAL
ajfa-7243	199	2	asian	NORP
ajfa-7243	199	3	finance & accounting	ORG
ajfa-7243	199	4	1946-052x 2015	MONEY
ajfa-7243	199	5	7	CARDINAL
ajfa-7243	199	6	2	CARDINAL
ajfa-7243	199	7	14	CARDINAL
ajfa-7243	199	8	5%	PERCENT
ajfa-7243	200	1	10%	PERCENT
ajfa-7243	201	1	5 percent	PERCENT
ajfa-7243	202	1	india	GPE
ajfa-7243	203	1	three	CARDINAL
ajfa-7243	203	2	rdi	PERSON
ajfa-7243	207	1	3.panel	CARDINAL
ajfa-7243	207	2	2002	DATE
ajfa-7243	207	3	2012	DATE
ajfa-7243	207	4	1372	CARDINAL
ajfa-7243	207	5	15.9518	CARDINAL
ajfa-7243	207	6	1.8073 34.3041	CARDINAL
ajfa-7243	207	7	3.9337 26.4282	CARDINAL
ajfa-7243	207	8	3.2004	CARDINAL
ajfa-7243	207	9	13.3013	CARDINAL
ajfa-7243	207	10	0.0488	CARDINAL
ajfa-7243	207	11	21.7871	CARDINAL
ajfa-7243	208	1	21.2439	CARDINAL
ajfa-7243	210	1	0.6855	CARDINAL
ajfa-7243	210	2	3.5364	CARDINAL
ajfa-7243	210	3	1.6393	MONEY
ajfa-7243	210	4	0.2318	CARDINAL
ajfa-7243	210	5	2.1081	CARDINAL
ajfa-7243	210	6	5.4108 0.4913	CARDINAL
ajfa-7243	210	7	5.5602 capex	MONEY
ajfa-7243	211	1	0.0002	CARDINAL
ajfa-7243	211	2	bv_l 0.5691	CARDINAL
ajfa-7243	211	3	31.4471	CARDINAL
ajfa-7243	211	4	18.4765	CARDINAL
ajfa-7243	211	5	2.4374	CARDINAL
ajfa-7243	211	6	21.8194	CARDINAL
ajfa-7243	211	7	20.5153	CARDINAL
ajfa-7243	211	8	22.8353	CARDINAL
ajfa-7243	211	9	7.3140	CARDINAL
ajfa-7243	211	10	21.4683	CARDINAL
ajfa-7243	211	11	7.7672	CARDINAL
ajfa-7243	211	12	11.3898	CARDINAL
ajfa-7243	212	1	9.7303	CARDINAL
ajfa-7243	212	2	4.3203	CARDINAL
ajfa-7243	212	3	3.4027	CARDINAL
ajfa-7243	212	4	ai_d	CARDINAL
ajfa-7243	212	5	11.1402	CARDINAL
ajfa-7243	213	1	3.4975 29.1270	CARDINAL
ajfa-7243	213	2	6.3979	CARDINAL
ajfa-7243	213	3	52.9834	CARDINAL
ajfa-7243	213	4	10.3664	MONEY
ajfa-7243	213	5	1.6694 24.0900	QUANTITY
ajfa-7243	213	6	4.2141	CARDINAL
ajfa-7243	213	7	18.5931	CARDINAL
ajfa-7243	213	8	2.7404 39.5871	CARDINAL
ajfa-7243	213	9	10.4299	CARDINAL
ajfa-7243	215	1	10, 5	DATE
ajfa-7243	215	2	1 percent	PERCENT
ajfa-7243	216	1	asian	NORP
ajfa-7243	216	2	finance & accounting	ORG
ajfa-7243	216	3	1946-052x 2015	MONEY
ajfa-7243	216	4	7	CARDINAL
ajfa-7243	216	5	2	CARDINAL
ajfa-7243	216	6	4	CARDINAL
ajfa-7243	216	7	2002	DATE
ajfa-7243	216	8	2012	DATE
ajfa-7243	216	9	1372	CARDINAL
ajfa-7243	216	10	bv_l	DATE
ajfa-7243	216	11	nfa	ORG
ajfa-7243	216	12	rdi fp	PERSON
ajfa-7243	216	13	86.8196 63.7898	CARDINAL
ajfa-7243	217	1	8.6913 1.8560	MONEY
ajfa-7243	217	2	5.6946 median	MONEY
ajfa-7243	217	3	28.5300	CARDINAL
ajfa-7243	219	1	145.7314 71.9397	DATE
ajfa-7243	219	2	13.5494	CARDINAL
ajfa-7243	220	1	4.1249	CARDINAL
ajfa-7243	220	2	0.4178	ORG
ajfa-7243	220	3	89.3566	CARDINAL
ajfa-7243	220	4	5307.7880 97.7225	CARDINAL
ajfa-7243	221	1	1955.1320	CARDINAL
ajfa-7243	221	2	9.1713	CARDINAL
ajfa-7243	221	3	2.9891 0.3645 24.8509	MONEY
ajfa-7243	221	4	27.8800 33.5150	CARDINAL
ajfa-7243	221	5	97.9263	CARDINAL
ajfa-7243	221	6	3.9837	MONEY
ajfa-7243	221	7	1.4844 0.0000 15.3800	MONEY
ajfa-7243	222	1	151.8675 68.6722	DATE
ajfa-7243	222	2	14.7583	CARDINAL
ajfa-7243	222	3	3.6830 0.9999 25.2932	MONEY
ajfa-7243	222	4	115.4072 65.5919	CARDINAL
ajfa-7243	222	5	9.0314	CARDINAL
ajfa-7243	224	1	2.6721 0.2200 34.6534	MONEY
ajfa-7243	224	2	35.4450	CARDINAL
ajfa-7243	224	3	972.3500 97.9116	CARDINAL
ajfa-7243	225	1	210.1164 75.4256	CARDINAL
ajfa-7243	225	2	6048.1450	CARDINAL
ajfa-7243	225	3	5.5293 20.7219	MONEY
ajfa-7243	225	4	62.4528	CARDINAL
ajfa-7243	225	5	97.8790	CARDINAL
ajfa-7243	225	6	8.9962 4.3605 5120.6510	MONEY
ajfa-7243	225	7	13.9965	MONEY
ajfa-7243	225	8	29.3000	CARDINAL
ajfa-7243	226	1	2060.7000	CARDINAL
ajfa-7243	226	2	3.2330	MONEY
ajfa-7243	227	1	21344.5600	CARDINAL
ajfa-7243	227	2	5.5769 0.1309 17.6176	QUANTITY
ajfa-7243	227	3	87.4536 73.4621	PERCENT
ajfa-7243	227	4	6576.7970	CARDINAL
ajfa-7243	228	1	10.0889	CARDINAL
ajfa-7243	228	2	1.9129 0.8573	MONEY
ajfa-7243	228	3	2.2028 0.0313	MONEY
ajfa-7243	229	1	1.7018	ORG
ajfa-7243	229	2	0.0000 14.4700	QUANTITY
ajfa-7243	231	1	153.1103	CARDINAL
ajfa-7243	231	2	16.8516	CARDINAL
ajfa-7243	231	3	0.3484	MONEY
ajfa-7243	231	4	45.4812 56.2804	CARDINAL
ajfa-7243	231	5	3.5002	CARDINAL
ajfa-7243	232	1	16.9300	CARDINAL
ajfa-7243	232	2	1.7300	CARDINAL
ajfa-7243	232	3	70.8351	CARDINAL
ajfa-7243	232	4	65.2350	CARDINAL
ajfa-7243	234	1	12.4172	CARDINAL
ajfa-7243	234	2	21.7961	MONEY
ajfa-7243	234	3	135.9646 78.2868	CARDINAL
ajfa-7243	235	1	4.9435 2367.7840	MONEY
ajfa-7243	235	2	11.6721	CARDINAL
ajfa-7243	236	1	0.8479	MONEY
ajfa-7243	236	2	4.4120 596.0000	MONEY
ajfa-7243	236	3	7.4200	MONEY
ajfa-7243	236	4	0.8400	MONEY
ajfa-7243	236	5	1.1526 0.0000 26.0000	MONEY
ajfa-7243	237	1	181.9484 79.0656	CARDINAL
ajfa-7243	237	2	10.7232	CARDINAL
ajfa-7243	238	1	6.1551 5502.2830 14.9917	MONEY
ajfa-7243	238	2	20.7276	MONEY
ajfa-7243	238	3	97.9842	CARDINAL
ajfa-7243	238	4	62.3320	CARDINAL
ajfa-7243	239	1	102.4053	CARDINAL
ajfa-7243	239	2	3.1930	MONEY
ajfa-7243	239	3	7.5307 1.9623	CARDINAL
ajfa-7243	239	4	30.5292	MONEY
ajfa-7243	239	5	97.0244	CARDINAL
ajfa-7243	240	1	477.4000	CARDINAL
ajfa-7243	242	1	187.4804 70.2418	DATE
ajfa-7243	242	2	6981.1860	CARDINAL
ajfa-7243	242	3	0.3892	MONEY
ajfa-7243	242	4	6.6445 0.4588 27.6203	MONEY
ajfa-7243	242	5	asian	NORP
ajfa-7243	242	6	finance & accounting	ORG
ajfa-7243	242	7	1946-052x 2015	MONEY
ajfa-7243	242	8	7	CARDINAL
ajfa-7243	242	9	2	CARDINAL
ajfa-7243	242	10	5.diagnostic	CARDINAL
ajfa-7243	242	11	ols & fe f-statistic	ORG
ajfa-7243	242	12	10.9400	CARDINAL
ajfa-7243	242	13	0.0000	CARDINAL
ajfa-7243	242	14	zero	CARDINAL
ajfa-7243	242	15	ols &	ORG
ajfa-7243	242	16	chi-statistic	ORG
ajfa-7243	243	1	1012.9000	CARDINAL
ajfa-7243	243	2	0.0000 hausman	QUANTITY
ajfa-7243	243	3	fe &	ORG
ajfa-7243	243	4	0.0000	CARDINAL
ajfa-7243	243	5	5	CARDINAL
ajfa-7243	243	6	5	CARDINAL
ajfa-7243	243	7	3	CARDINAL
ajfa-7243	243	8	fe, fe	ORG
ajfa-7243	243	9	fe	ORG
ajfa-7243	243	10	less than 0.05	CARDINAL
ajfa-7243	245	1	6.1	CARDINAL
ajfa-7243	249	1	ols	PERSON
ajfa-7243	249	2	6	CARDINAL
ajfa-7243	250	1	six	CARDINAL
ajfa-7243	251	1	10 percent	PERCENT
ajfa-7243	254	1	only 0.5 percent	PERCENT
ajfa-7243	254	2	4 percent	PERCENT
ajfa-7243	255	1	14	CARDINAL
ajfa-7243	255	2	indian	NORP
ajfa-7243	255	3	five year	DATE
ajfa-7243	255	4	india	GPE
ajfa-7243	256	1	asian journal of finance & accounting	ORG
ajfa-7243	256	2	1946-052x 2015	MONEY
ajfa-7243	256	3	7	CARDINAL
ajfa-7243	256	4	2	CARDINAL
ajfa-7243	256	5	five	CARDINAL
ajfa-7243	258	1	five	CARDINAL
ajfa-7243	267	1	four	CARDINAL
ajfa-7243	272	1	one	CARDINAL
ajfa-7243	273	1	years15	GPE
ajfa-7243	276	1	one	CARDINAL
ajfa-7243	277	1	one	CARDINAL
ajfa-7243	282	1	15	CARDINAL
ajfa-7243	282	2	the start of 2011	DATE
ajfa-7243	282	3	india	GPE
ajfa-7243	284	1	170 million kg	QUANTITY
ajfa-7243	284	2	mid-2011	DATE
ajfa-7243	285	1	2012	DATE
ajfa-7243	286	1	asian	NORP
ajfa-7243	286	2	finance & accounting	ORG
ajfa-7243	286	3	1946-052x 2015	MONEY
ajfa-7243	286	4	7	CARDINAL
ajfa-7243	286	5	2	CARDINAL
ajfa-7243	286	6	18	CARDINAL
ajfa-7243	288	1	2002	DATE
ajfa-7243	288	2	2012	DATE
ajfa-7243	288	3	1372	CARDINAL
ajfa-7243	288	4	46.1840	CARDINAL
ajfa-7243	288	5	2.7509	CARDINAL
ajfa-7243	288	6	78.9218	CARDINAL
ajfa-7243	289	1	3.2740 57.2864	CARDINAL
ajfa-7243	290	1	2.0681 22.9443	CARDINAL
ajfa-7243	290	2	1.7679	CARDINAL
ajfa-7243	290	3	47.2656	CARDINAL
ajfa-7243	290	4	1.6791	CARDINAL
ajfa-7243	290	5	12.5637	CARDINAL
ajfa-7243	290	6	10.5598	CARDINAL
ajfa-7243	290	7	5.6596	CARDINAL
ajfa-7243	290	8	5.9832	CARDINAL
ajfa-7243	290	9	0.8197	CARDINAL
ajfa-7243	290	10	5.9956	CARDINAL
ajfa-7243	290	11	5.0841	CARDINAL
ajfa-7243	290	12	0.0551	CARDINAL
ajfa-7243	293	1	3.9126	CARDINAL
ajfa-7243	293	2	4.6766	CARDINAL
ajfa-7243	294	1	1.7735 1.8773	CARDINAL
ajfa-7243	294	2	1.9893	CARDINAL
ajfa-7243	294	3	0.6783	CARDINAL
ajfa-7243	294	4	4.5808	CARDINAL
ajfa-7243	295	1	3.8482	MONEY
ajfa-7243	295	2	4.7830	CARDINAL
ajfa-7243	295	3	2.6271 capex	MONEY
ajfa-7243	295	4	0.0019	CARDINAL
ajfa-7243	295	5	5.2206 0.0044	CARDINAL
ajfa-7243	295	6	3.0564	CARDINAL
ajfa-7243	297	1	5.5546	CARDINAL
ajfa-7243	297	2	2.8617 0.4266	CARDINAL
ajfa-7243	297	3	2.6134	CARDINAL
ajfa-7243	297	4	1.8363	CARDINAL
ajfa-7243	297	5	9.6400	CARDINAL
ajfa-7243	297	6	3.6650	MONEY
ajfa-7243	297	7	1.4485	CARDINAL
ajfa-7243	297	8	6.5549	CARDINAL
ajfa-7243	297	9	1.8802	MONEY
ajfa-7243	297	10	7.0006 1.4853	CARDINAL
ajfa-7243	297	11	10.7187	CARDINAL
ajfa-7243	297	12	3.5545	CARDINAL
ajfa-7243	297	13	6.7259	CARDINAL
ajfa-7243	297	14	1.8648	CARDINAL
ajfa-7243	297	15	3.5400	CARDINAL
ajfa-7243	297	16	4.2147	MONEY
ajfa-7243	297	17	5.3078 0.4888	CARDINAL
ajfa-7243	297	18	1.6422	CARDINAL
ajfa-7243	297	19	1.8823	CARDINAL
ajfa-7243	297	20	3.6017	CARDINAL
ajfa-7243	297	21	2.5080	CARDINAL
ajfa-7243	297	22	2.0155	CARDINAL
ajfa-7243	298	1	17.6255	CARDINAL
ajfa-7243	298	2	1.9643 12.6804	CARDINAL
ajfa-7243	299	1	2.3963	CARDINAL
ajfa-7243	299	2	3.4833	MONEY
ajfa-7243	299	3	14.3854	CARDINAL
ajfa-7243	300	1	4.2312	CARDINAL
ajfa-7243	300	2	4.8353 14.6716	CARDINAL
ajfa-7243	300	3	por	ORG
ajfa-7243	301	1	0.0427 0.3160	CARDINAL
ajfa-7243	301	2	25.3622	CARDINAL
ajfa-7243	301	3	3.4515	CARDINAL
ajfa-7243	301	4	48.6364	CARDINAL
ajfa-7243	302	1	2.2104	CARDINAL
ajfa-7243	302	2	49.2971	CARDINAL
ajfa-7243	302	3	2.7514	CARDINAL
ajfa-7243	303	1	38.3721	CARDINAL
ajfa-7243	303	2	1.9538	CARDINAL
ajfa-7243	303	3	1.0992 0.1354 58.3351	MONEY
ajfa-7243	303	4	3.5846	CARDINAL
ajfa-7243	303	5	18.5931	CARDINAL
ajfa-7243	303	6	1.1014	MONEY
ajfa-7243	304	1	0.0000 0.0000	MONEY
ajfa-7243	305	1	10, 5	DATE
ajfa-7243	305	2	1 percent	PERCENT
ajfa-7243	306	1	7	CARDINAL
ajfa-7243	307	1	indian	NORP
ajfa-7243	308	1	first	ORDINAL
ajfa-7243	310	1	six	CARDINAL
ajfa-7243	312	1	india	GPE
ajfa-7243	313	1	6	CARDINAL
ajfa-7243	314	1	asian journal of finance & accounting	ORG
ajfa-7243	314	2	1946-052x 2015	MONEY
ajfa-7243	314	3	7	CARDINAL
ajfa-7243	314	4	2	CARDINAL
ajfa-7243	314	5	19	CARDINAL
ajfa-7243	314	6	india	GPE
ajfa-7243	316	1	cowen	ORG
ajfa-7243	316	2	1990	DATE
ajfa-7243	316	3	1995	DATE
ajfa-7243	316	4	1997	DATE
ajfa-7243	316	5	1998	DATE
ajfa-7243	316	6	turner	ORG
ajfa-7243	316	7	1998	DATE
ajfa-7243	316	8	2002	DATE
ajfa-7243	316	9	2006	DATE
ajfa-7243	316	10	2006	DATE
ajfa-7243	322	1	m.m.	PERSON
ajfa-7243	322	2	2002	DATE
ajfa-7243	324	1	043/02).tinbergen	CARDINAL
ajfa-7243	326	1	al-hares	PERSON
ajfa-7243	326	2	o. m.	PERSON
ajfa-7243	326	3	abu ghazaleh	PERSON
ajfa-7243	326	4	n. m., &hadda	PERSON
ajfa-7243	326	5	a. e.	PERSON
ajfa-7243	326	6	2012	DATE
ajfa-7243	327	1	kuwait	GPE
ajfa-7243	328	1	23(3	CARDINAL
ajfa-7243	328	2	221-234.http://dx.doi.org/10.1016/j.gfj.2012.10.006	CARDINAL
ajfa-7243	328	3	2008	DATE
ajfa-7243	329	1	4	CARDINAL
ajfa-7243	330	1	john wiley &	ORG
ajfa-7243	331	1	bernard v. (	PERSON
ajfa-7243	331	2	1995	DATE
ajfa-7243	333	1	11(2	CARDINAL
ajfa-7243	333	2	2001).in	CARDINAL
ajfa-7243	333	3	2	CARDINAL
ajfa-7243	334	1	prentice hall	ORG
ajfa-7243	335	1	boyd	PERSON
ajfa-7243	335	2	b.	PERSON
ajfa-7243	335	3	2010	DATE
ajfa-7243	337	1	business enterprise institute inc.	ORG
ajfa-7243	338	1	chandra	PERSON
ajfa-7243	338	2	2011	DATE
ajfa-7243	339	1	1	CARDINAL
ajfa-7243	340	1	delhi	GPE
ajfa-7243	341	1	tata mcgraw-hill	ORG
ajfa-7243	342	1	chang	PERSON
ajfa-7243	342	2	m. (	PERSON
ajfa-7243	342	3	2012	DATE
ajfa-7243	344	1	european management journal	ORG
ajfa-7243	344	2	30(1	CARDINAL
ajfa-7243	344	3	1-17.http://dx.doi.org/10.1016/j.emj.2011.08.003	CARDINAL
ajfa-7243	344	4	2000	DATE
ajfa-7243	345	1	44	CARDINAL
ajfa-7243	346	1	asian	NORP
ajfa-7243	346	2	finance & accounting	ORG
ajfa-7243	346	3	1946-052x 2015	MONEY
ajfa-7243	346	4	7	CARDINAL
ajfa-7243	346	5	2	CARDINAL
ajfa-7243	346	6	chugh	GPE
ajfa-7243	346	7	l. c.	PERSON
ajfa-7243	346	8	j. w.	PERSON
ajfa-7243	346	9	1984	DATE
ajfa-7243	348	1	40(6	CARDINAL
ajfa-7243	348	2	41	CARDINAL
ajfa-7243	349	1	http://dx.doi.org/10.2469/faj.v40.n6.41 copeland	PERSON
ajfa-7243	349	2	t.	GPE
ajfa-7243	349	3	koller	ORG
ajfa-7243	349	4	t., & murrin	ORG
ajfa-7243	349	5	j. (2000	ORG
ajfa-7243	350	1	3	CARDINAL
ajfa-7243	351	1	new york	GPE
ajfa-7243	351	2	wiley	PERSON
ajfa-7243	352	1	courteau	PERSON
ajfa-7243	352	2	l., kao	PERSON
ajfa-7243	352	3	j., & richardson	ORG
ajfa-7243	352	4	g. k.	PERSON
ajfa-7243	355	1	damodaran	PERSON
ajfa-7243	355	2	2006	DATE
ajfa-7243	356	1	2	CARDINAL
ajfa-7243	357	1	india	GPE
ajfa-7243	357	2	wiley	PERSON
ajfa-7243	358	1	m., hutton, a. p., & sloan	ORG
ajfa-7243	358	2	r. g.	PERSON
ajfa-7243	358	3	1999	DATE
ajfa-7243	360	1	26(1	CARDINAL
ajfa-7243	360	2	1-34	CARDINAL
ajfa-7243	361	1	http://dx.doi.org/10.1016/s0165-4101(98)00049-4 dermine	PERSON
ajfa-7243	361	2	j. (	PERSON
ajfa-7243	361	3	2009	DATE
ajfa-7243	363	1	new delhi	GPE
ajfa-7243	363	2	tata mcgraw-hill	ORG
ajfa-7243	364	1	francis	PERSON
ajfa-7243	364	2	j., olsson	PERSON
ajfa-7243	364	3	& oswald	ORG
ajfa-7243	364	4	2000	DATE
ajfa-7243	365	1	38(1	CARDINAL
ajfa-7243	365	2	45	CARDINAL
ajfa-7243	366	1	http://dx.doi.org/10.2307/2672922 frankel	PERSON
ajfa-7243	366	2	r., & c. lee	ORG
ajfa-7243	366	3	university of michigan	ORG
ajfa-7243	366	4	cornell university	ORG
ajfa-7243	367	1	frankel	PERSON
ajfa-7243	367	2	r., & lee	ORG
ajfa-7243	367	3	university of michigan	ORG
ajfa-7243	367	4	cornell university	ORG
ajfa-7243	369	1	grjaznovoj a. g.	PERSON
ajfa-7243	369	2	&fedotovoj	PERSON
ajfa-7243	369	3	m. a.	PERSON
ajfa-7243	369	4	1998).a	CARDINAL
ajfa-7243	370	1	moscow	GPE
ajfa-7243	372	1	57(2	CARDINAL
ajfa-7243	372	2	23-31	DATE
ajfa-7243	373	1	s.	PERSON
ajfa-7243	373	2	2006	DATE
ajfa-7243	374	1	1	CARDINAL
ajfa-7243	376	1	imam	GPE
ajfa-7243	376	2	s.	PERSON
ajfa-7243	376	3	chan	GPE
ajfa-7243	376	4	j.,& ali-shah	ORG
ajfa-7243	376	5	s. z.	PERSON
ajfa-7243	376	6	2013	DATE
ajfa-7243	377	1	europe	LOC
ajfa-7243	378	1	28	CARDINAL
ajfa-7243	378	2	9	CARDINAL
ajfa-7243	379	1	c. d.	PERSON
ajfa-7243	379	2	d. f.	PERSON
ajfa-7243	381	1	journal of accounting & economics	ORG
ajfa-7243	381	2	32(12	CARDINAL
ajfa-7243	381	3	349-410.http://dx.doi.org/10.1016/s0165-4101(01)00026-x	CARDINAL
ajfa-7243	381	4	kakati	GPE
ajfa-7243	381	5	m. (2005	PERSON
ajfa-7243	383	1	india	GPE
ajfa-7243	383	2	19(2	DATE
ajfa-7243	383	3	513-523	CARDINAL
ajfa-7243	384	1	asian	NORP
ajfa-7243	384	2	finance & accounting	ORG
ajfa-7243	384	3	1946-052x 2015	MONEY
ajfa-7243	384	4	7	CARDINAL
ajfa-7243	384	5	2	CARDINAL
ajfa-7243	384	6	kaplan	GPE
ajfa-7243	384	7	r.s.	PERSON
ajfa-7243	384	8	d. p.	PERSON
ajfa-7243	385	1	1996).using	CARDINAL
ajfa-7243	386	1	harvard business review	ORG
ajfa-7243	386	2	74(1	CARDINAL
ajfa-7243	386	3	75-85	CARDINAL
ajfa-7243	387	1	kazlauskiene v.,	PERSON
ajfa-7243	389	1	57(2	CARDINAL
ajfa-7243	389	2	23-31.http://verslokelias.eu/resursu_katalogas/content/article/straipsniai%20mokslines%20inf	CARDINAL
ajfa-7243	390	1	kim	PERSON
ajfa-7243	390	2	k.	PERSON
ajfa-7243	390	3	2004	DATE
ajfa-7243	392	1	938	CARDINAL
ajfa-7243	392	2	http://dx.doi.org/10.1108/00251740410555434 kraai	PERSON
ajfa-7243	392	3	j. (	PERSON
ajfa-7243	392	4	2006	DATE
ajfa-7243	395	1	lee	PERSON
ajfa-7243	395	2	j. myers	ORG
ajfa-7243	395	3	1999	DATE
ajfa-7243	397	1	54(5	CARDINAL
ajfa-7243	397	2	1693-1741.http://dx.doi.org/10.1111/0022-1082.00164	CARDINAL
ajfa-7243	397	3	1(1	CARDINAL
ajfa-7243	398	1	mills	GPE
ajfa-7243	398	2	r., & print	ORG
ajfa-7243	398	3	1995).strategic	CARDINAL
ajfa-7243	398	4	35	CARDINAL
ajfa-7243	399	1	penman	ORG
ajfa-7243	399	2	s., &sougiannis	ORG
ajfa-7243	399	3	1998).a	CARDINAL
ajfa-7243	400	1	15(3	CARDINAL
ajfa-7243	400	2	343	CARDINAL
ajfa-7243	401	1	rappaport	GPE
ajfa-7243	401	2	a.	PERSON
ajfa-7243	401	3	1998	DATE
ajfa-7243	403	1	new york	GPE
ajfa-7243	403	2	simon	PERSON
ajfa-7243	404	1	o. t.	PERSON
ajfa-7243	404	2	2010	DATE
ajfa-7243	406	1	princeton university	ORG
ajfa-7243	407	1	f. b.	PERSON
ajfa-7243	407	2	2001	DATE
ajfa-7243	409	1	moscow	GPE
ajfa-7243	410	1	ruhl	PERSON
ajfa-7243	410	2	j., & s. cowen	ORG
ajfa-7243	410	3	1990	DATE
ajfa-7243	411	1	6(1	CARDINAL
ajfa-7243	411	2	53	CARDINAL
ajfa-7243	412	1	salomo, s., & n. strecker	PERSON
ajfa-7243	413	1	scarlett r.c.	PERSON
ajfa-7243	413	2	1997	DATE
ajfa-7243	414	1	cima	PERSON
ajfa-7243	415	1	sheppard	ORG
ajfa-7243	415	2	2010	DATE
ajfa-7243	416	1	notes.oxford university	ORG
ajfa-7243	417	1	k. r., &	PERSON
ajfa-7243	417	2	m.	PERSON
ajfa-7243	417	3	2007).earnings	CARDINAL
ajfa-7243	417	4	457-481.http://dx.doi.org/10.2308/accr.2007.82.2.457	CARDINAL
ajfa-7243	417	5	asian journal of finance & accounting	ORG
ajfa-7243	417	6	1946-052x 2015	MONEY
ajfa-7243	417	7	7	CARDINAL
ajfa-7243	417	8	2	CARDINAL
ajfa-7243	417	9	turner	ORG
ajfa-7243	417	10	r.	PERSON
ajfa-7243	417	11	1998	DATE
ajfa-7243	419	1	4(1	CARDINAL
ajfa-7243	419	2	70-74	DATE
ajfa-7243	420	1	j. e.	PERSON
ajfa-7243	420	2	1963	DATE
ajfa-7243	422	1	finance,18(2	GPE
ajfa-7243	422	2	280-291	CARDINAL
ajfa-7243	423	1	xavier, a., & p.	ORG
ajfa-7243	423	2	vinolas	DATE
ajfa-7243	423	3	2003	DATE
ajfa-7243	424	1	feva	PERSON