id	sid	eid	entity	type
ajfa-9359	1	1	microsoft	ORG
ajfa-9359	1	2	9359	CARDINAL
ajfa-9359	1	3	asian	NORP
ajfa-9359	1	4	finance & accounting	ORG
ajfa-9359	1	5	1946-052x 2017	MONEY
ajfa-9359	1	6	9	CARDINAL
ajfa-9359	1	7	1	CARDINAL
ajfa-9359	1	8	1	CARDINAL
ajfa-9359	1	9	2000-2015	DATE
ajfa-9359	1	10	yousef shambor university	ORG
ajfa-9359	1	11	uk e	GPE
ajfa-9359	1	12	april 22, 2016	DATE
ajfa-9359	1	13	january 18, 2017	DATE
ajfa-9359	1	14	june 1	DATE
ajfa-9359	1	15	346	CARDINAL
ajfa-9359	1	16	2000	DATE
ajfa-9359	1	17	2015	DATE
ajfa-9359	2	1	six	CARDINAL
ajfa-9359	5	1	three	CARDINAL
ajfa-9359	8	1	asian journal of finance & accounting	ORG
ajfa-9359	8	2	1946-052x 2017	MONEY
ajfa-9359	8	3	9	CARDINAL
ajfa-9359	8	4	1	CARDINAL
ajfa-9359	8	5	2 1	DATE
ajfa-9359	9	1	1.1	CARDINAL
ajfa-9359	10	1	pandey	PERSON
ajfa-9359	10	2	2005	DATE
ajfa-9359	11	1	brealey	ORG
ajfa-9359	11	2	myers	ORG
ajfa-9359	11	3	1991	DATE
ajfa-9359	20	1	bradley et al study in(1984	ORG
ajfa-9359	20	2	rajan	PERSON
ajfa-9359	20	3	1995	DATE
ajfa-9359	20	4	2009	DATE
ajfa-9359	20	5	(2011	DATE
ajfa-9359	21	1	bradley et al	PERSON
ajfa-9359	22	1	1984	DATE
ajfa-9359	23	1	1991	DATE
ajfa-9359	23	2	talberg et al	PERSON
ajfa-9359	23	3	2008	DATE
ajfa-9359	24	1	baker	PERSON
ajfa-9359	24	2	martin	PERSON
ajfa-9359	24	3	2011	DATE
ajfa-9359	25	1	2000	DATE
ajfa-9359	25	2	2015	DATE
ajfa-9359	26	1	20002015	DATE
ajfa-9359	26	2	the global asian journal of finance & accounting issn	ORG
ajfa-9359	26	3	1946-052x 2017	MONEY
ajfa-9359	26	4	9	CARDINAL
ajfa-9359	26	5	1	CARDINAL
ajfa-9359	26	6	3	CARDINAL
ajfa-9359	26	7	2007-2009on	DATE
ajfa-9359	26	8	2007-2009	DATE
ajfa-9359	27	1	three	CARDINAL
ajfa-9359	27	2	2000-2006	DATE
ajfa-9359	27	3	2007-2009	DATE
ajfa-9359	27	4	2010	DATE
ajfa-9359	27	5	2000-2015	DATE
ajfa-9359	27	6	2007-2009	DATE
ajfa-9359	28	1	1.2	CARDINAL
ajfa-9359	29	1	jensen &	ORG
ajfa-9359	29	2	1966	DATE
ajfa-9359	29	3	long & malitz	ORG
ajfa-9359	29	4	1985	DATE
ajfa-9359	29	5	titman &wessels (	ORG
ajfa-9359	29	6	1988	DATE
ajfa-9359	29	7	1988	DATE
ajfa-9359	29	8	joseph ooi	PERSON
ajfa-9359	29	9	1999	DATE
ajfa-9359	31	1	2007-2009	DATE
ajfa-9359	34	1	1.3	CARDINAL
ajfa-9359	34	2	436oil	DATE
ajfa-9359	34	3	the period 2000	DATE
ajfa-9359	34	4	2015	DATE
ajfa-9359	34	5	2007-2009	DATE
ajfa-9359	38	1	2007-2009	DATE
ajfa-9359	39	1	asian journal of finance & accounting	ORG
ajfa-9359	39	2	1946-052x 2017	MONEY
ajfa-9359	39	3	9	CARDINAL
ajfa-9359	39	4	1	CARDINAL
ajfa-9359	39	5	4 1.4	CARDINAL
ajfa-9359	39	6	two	CARDINAL
ajfa-9359	40	1	1to	ORDINAL
ajfa-9359	41	1	2which	CARDINAL
ajfa-9359	42	1	2007-2009	DATE
ajfa-9359	43	1	2.1	CARDINAL
ajfa-9359	44	1	modigliani	PERSON
ajfa-9359	44	2	miller	PERSON
ajfa-9359	44	3	1958	DATE
ajfa-9359	45	1	1958	DATE
ajfa-9359	45	2	modigliani	ORG
ajfa-9359	45	3	miller	PERSON
ajfa-9359	46	1	one	CARDINAL
ajfa-9359	46	2	schwartz	ORG
ajfa-9359	46	3	1959	DATE
ajfa-9359	47	1	afrasiabishaniet al	PERSON
ajfa-9359	48	1	2012	DATE
ajfa-9359	48	2	2000	DATE
ajfa-9359	48	3	zhaoet al	PERSON
ajfa-9359	49	1	2004	DATE
ajfa-9359	49	2	myers	GPE
ajfa-9359	49	3	1999).in	ORDINAL
ajfa-9359	49	4	five	CARDINAL
ajfa-9359	49	5	modigliani	PERSON
ajfa-9359	49	6	miller	ORG
ajfa-9359	50	1	2.1.1	CARDINAL
ajfa-9359	50	2	modigliani	ORG
ajfa-9359	50	3	miller	ORG
ajfa-9359	50	4	modigliani& miller	ORG
ajfa-9359	50	5	1958	DATE
ajfa-9359	50	6	modigliani & miller(1958	ORG
ajfa-9359	51	1	second	ORDINAL
ajfa-9359	51	2	modigliani & miller	ORG
ajfa-9359	53	1	third	ORDINAL
ajfa-9359	53	2	wacc	PERSON
ajfa-9359	55	1	one	CARDINAL
ajfa-9359	55	2	asian journal of finance & accounting	ORG
ajfa-9359	55	3	1946-052x 2017	MONEY
ajfa-9359	55	4	9	CARDINAL
ajfa-9359	55	5	1	CARDINAL
ajfa-9359	55	6	5	CARDINAL
ajfa-9359	56	1	2014	DATE
ajfa-9359	57	1	modigliani	ORG
ajfa-9359	57	2	miller	PERSON
ajfa-9359	57	3	1963	DATE
ajfa-9359	57	4	first	ORDINAL
ajfa-9359	58	1	2014	DATE
ajfa-9359	58	2	modigliani	ORG
ajfa-9359	58	3	miller	ORG
ajfa-9359	58	4	1966	DATE
ajfa-9359	59	1	modigliani	ORG
ajfa-9359	59	2	miller	PERSON
ajfa-9359	60	1	2.1.2	CARDINAL
ajfa-9359	61	1	myers	ORG
ajfa-9359	61	2	1984, 2001	DATE
ajfa-9359	62	1	myers	ORG
ajfa-9359	62	2	1984	DATE
ajfa-9359	64	1	modigliani	ORG
ajfa-9359	64	2	miller	ORG
ajfa-9359	64	3	1958).one	CARDINAL
ajfa-9359	65	1	brealey	ORG
ajfa-9359	65	2	myers	ORG
ajfa-9359	65	3	allen (2006	ORG
ajfa-9359	66	1	myers	ORG
ajfa-9359	66	2	1984	DATE
ajfa-9359	68	1	2.1.3	CARDINAL
ajfa-9359	68	2	myers & majluf	ORG
ajfa-9359	68	3	1984	DATE
ajfa-9359	70	1	first	ORDINAL
ajfa-9359	71	1	myers & majluf	ORG
ajfa-9359	71	2	1984	DATE
ajfa-9359	73	1	asian	NORP
ajfa-9359	73	2	finance & accounting	ORG
ajfa-9359	73	3	1946-052x 2017	MONEY
ajfa-9359	73	4	9	CARDINAL
ajfa-9359	73	5	1	CARDINAL
ajfa-9359	73	6	6	CARDINAL
ajfa-9359	74	1	2.2	CARDINAL
ajfa-9359	75	1	myers	ORG
ajfa-9359	75	2	1977)states	ORDINAL
ajfa-9359	76	1	deangelo	PERSON
ajfa-9359	76	2	masulis	ORG
ajfa-9359	76	3	1980	DATE
ajfa-9359	77	1	1984	DATE
ajfa-9359	78	1	1988	DATE
ajfa-9359	79	1	al	PERSON
ajfa-9359	79	2	1982).in	CARDINAL
ajfa-9359	79	3	mittoo	GPE
ajfa-9359	79	4	2011	DATE
ajfa-9359	79	5	europe	LOC
ajfa-9359	80	1	one	CARDINAL
ajfa-9359	80	2	one	CARDINAL
ajfa-9359	81	1	2.3	CARDINAL
ajfa-9359	82	1	shyam-sunder & myers	ORG
ajfa-9359	82	2	1999	DATE
ajfa-9359	82	3	one hundred and fifty seven	CARDINAL
ajfa-9359	82	4	1971-1989	DATE
ajfa-9359	83	1	fama&	ORG
ajfa-9359	83	2	2002	DATE
ajfa-9359	83	3	three thousand	CARDINAL
ajfa-9359	83	4	1965	DATE
ajfa-9359	84	1	1999	DATE
ajfa-9359	84	2	fama &	ORG
ajfa-9359	84	3	2002	DATE
ajfa-9359	85	1	2003	DATE
ajfa-9359	85	2	1971-1998	DATE
ajfa-9359	87	1	frank & goyal	ORG
ajfa-9359	87	2	2009	DATE
ajfa-9359	88	1	treasury	ORG
ajfa-9359	89	1	asian	NORP
ajfa-9359	89	2	finance & accounting	ORG
ajfa-9359	89	3	1946-052x 2017	MONEY
ajfa-9359	89	4	9	CARDINAL
ajfa-9359	89	5	1	CARDINAL
ajfa-9359	89	6	7	CARDINAL
ajfa-9359	90	1	bevan	PERSON
ajfa-9359	90	2	danbolt(2004	ORG
ajfa-9359	90	3	1054	CARDINAL
ajfa-9359	90	4	the united kingdom	GPE
ajfa-9359	90	5	1991-1997	DATE
ajfa-9359	92	1	rajan &	ORG
ajfa-9359	92	2	1995	DATE
ajfa-9359	92	3	seven	CARDINAL
ajfa-9359	92	4	canada	GPE
ajfa-9359	92	5	the usa	ORG
ajfa-9359	92	6	japan	GPE
ajfa-9359	92	7	uk	GPE
ajfa-9359	92	8	france	GPE
ajfa-9359	92	9	germany	GPE
ajfa-9359	92	10	italy	GPE
ajfa-9359	93	1	uk	GPE
ajfa-9359	93	2	germany	GPE
ajfa-9359	95	1	2001	DATE
ajfa-9359	95	2	390	CARDINAL
ajfa-9359	95	3	1984-1996	DATE
ajfa-9359	96	1	khrawish	NORP
ajfa-9359	96	2	2010	DATE
ajfa-9359	96	3	30	CARDINAL
ajfa-9359	96	4	jordan	GPE
ajfa-9359	96	5	the period of 2001-2005	DATE
ajfa-9359	97	1	2.1	CARDINAL
ajfa-9359	97	2	appendix	NORP
ajfa-9359	98	1	3	CARDINAL
ajfa-9359	98	2	3.1	CARDINAL
ajfa-9359	98	3	2015.mostprevious	CARDINAL
ajfa-9359	100	1	of357	NORP
ajfa-9359	101	1	eleven	CARDINAL
ajfa-9359	102	1	only 346	CARDINAL
ajfa-9359	102	2	4,181	CARDINAL
ajfa-9359	103	1	1%	PERCENT
ajfa-9359	104	1	346	CARDINAL
ajfa-9359	104	2	57	CARDINAL
ajfa-9359	104	3	oceania	GPE
ajfa-9359	104	4	74	CARDINAL
ajfa-9359	104	5	europe	LOC
ajfa-9359	104	6	12	CARDINAL
ajfa-9359	104	7	russia	GPE
ajfa-9359	104	8	81	CARDINAL
ajfa-9359	104	9	asia	LOC
ajfa-9359	104	10	12	CARDINAL
ajfa-9359	104	11	south america	LOC
ajfa-9359	104	12	9	CARDINAL
ajfa-9359	104	13	africa	LOC
ajfa-9359	104	14	83	DATE
ajfa-9359	104	15	the united state	GPE
ajfa-9359	104	16	18	CARDINAL
ajfa-9359	104	17	the united kingdom	GPE
ajfa-9359	104	18	3.1	CARDINAL
ajfa-9359	104	19	appendix	NORP
ajfa-9359	105	1	asian	NORP
ajfa-9359	105	2	finance & accounting	ORG
ajfa-9359	105	3	1946-052x 2017	MONEY
ajfa-9359	105	4	9	CARDINAL
ajfa-9359	105	5	1	CARDINAL
ajfa-9359	105	6	8 3.2	CARDINAL
ajfa-9359	110	1	3.3	CARDINAL
ajfa-9359	113	1	one	CARDINAL
ajfa-9359	113	2	one	CARDINAL
ajfa-9359	115	1	seven	CARDINAL
ajfa-9359	117	1	+ β1(tangit)+ β2(profit)+ β3(growit)+	QUANTITY
ajfa-9359	118	1	the year	DATE
ajfa-9359	118	2	asian	NORP
ajfa-9359	118	3	finance & accounting	ORG
ajfa-9359	118	4	1946-052x 2017	MONEY
ajfa-9359	118	5	9	CARDINAL
ajfa-9359	118	6	1	CARDINAL
ajfa-9359	120	1	ebit	ORG
ajfa-9359	124	1	ndts	GPE
ajfa-9359	124	2	annual	DATE
ajfa-9359	125	1	3.4	CARDINAL
ajfa-9359	125	2	seven	CARDINAL
ajfa-9359	126	1	hsiao	PERSON
ajfa-9359	126	2	1985	DATE
ajfa-9359	128	1	one	CARDINAL
ajfa-9359	128	2	2007-2009	DATE
ajfa-9359	129	1	2004	DATE
ajfa-9359	130	1	rajan	ORG
ajfa-9359	130	2	1995	DATE
ajfa-9359	130	3	2001	DATE
ajfa-9359	132	1	appendix	NORP
ajfa-9359	132	2	3.2	CARDINAL
ajfa-9359	133	1	asian journal of finance & accounting	ORG
ajfa-9359	133	2	1946-052x 2017	MONEY
ajfa-9359	133	3	9	CARDINAL
ajfa-9359	133	4	1	CARDINAL
ajfa-9359	133	5	10 3.5	CARDINAL
ajfa-9359	133	6	1	CARDINAL
ajfa-9359	134	1	2	CARDINAL
ajfa-9359	135	1	3	CARDINAL
ajfa-9359	136	1	4	CARDINAL
ajfa-9359	137	1	5	CARDINAL
ajfa-9359	138	1	6	CARDINAL
ajfa-9359	139	1	2007-2009	DATE
ajfa-9359	140	1	2007-2009	DATE
ajfa-9359	141	1	h9	ORG
ajfa-9359	141	2	2007-2009	DATE
ajfa-9359	142	1	2007-2009	DATE
ajfa-9359	143	1	2007-2009	DATE
ajfa-9359	144	1	2007-2009	DATE
ajfa-9359	145	1	2007-2009	DATE
ajfa-9359	146	1	4.1	CARDINAL
ajfa-9359	146	2	three	CARDINAL
ajfa-9359	147	1	three	CARDINAL
ajfa-9359	149	1	4.2	CARDINAL
ajfa-9359	149	2	4.4	CARDINAL
ajfa-9359	149	3	appendix	NORP
ajfa-9359	150	1	asian	NORP
ajfa-9359	150	2	finance & accounting	ORG
ajfa-9359	150	3	1946-052x 2017	MONEY
ajfa-9359	151	1	9	CARDINAL
ajfa-9359	151	2	1	CARDINAL
ajfa-9359	151	3	11	CARDINAL
ajfa-9359	152	1	4.4	CARDINAL
ajfa-9359	152	2	one	CARDINAL
ajfa-9359	152	3	seven	CARDINAL
ajfa-9359	153	1	346	CARDINAL
ajfa-9359	154	1	0.2457	CARDINAL
ajfa-9359	154	2	only 24.6 %	PERCENT
ajfa-9359	154	3	75.4 %	PERCENT
ajfa-9359	155	1	2009	DATE
ajfa-9359	155	2	0.29 %	PERCENT
ajfa-9359	156	1	52.3 %	PERCENT
ajfa-9359	156	2	52.3 %	PERCENT
ajfa-9359	158	1	annual	DATE
ajfa-9359	158	2	9.2%	PERCENT
ajfa-9359	159	1	4%	PERCENT
ajfa-9359	159	2	-2.2 %	PERCENT
ajfa-9359	159	3	every year	DATE
ajfa-9359	162	1	2.687	CARDINAL
ajfa-9359	163	1	more than 1.5	CARDINAL
ajfa-9359	165	1	one	CARDINAL
ajfa-9359	165	2	1.78	CARDINAL
ajfa-9359	166	1	2001	DATE
ajfa-9359	166	2	1.64	CARDINAL
ajfa-9359	167	1	0.047	CARDINAL
ajfa-9359	168	1	0.036	CARDINAL
ajfa-9359	168	2	2001	DATE
ajfa-9359	168	3	2001	DATE
ajfa-9359	169	1	4.3	CARDINAL
ajfa-9359	170	1	asian	NORP
ajfa-9359	170	2	finance & accounting	ORG
ajfa-9359	170	3	1946-052x 2017	MONEY
ajfa-9359	170	4	9	CARDINAL
ajfa-9359	170	5	1	CARDINAL
ajfa-9359	170	6	12	CARDINAL
ajfa-9359	170	7	two	CARDINAL
ajfa-9359	171	1	-1	ORG
ajfa-9359	172	1	two	CARDINAL
ajfa-9359	172	2	two	CARDINAL
ajfa-9359	173	1	zero	CARDINAL
ajfa-9359	173	2	two	CARDINAL
ajfa-9359	175	1	two	CARDINAL
ajfa-9359	176	1	4.5	CARDINAL
ajfa-9359	176	2	appendix	NORP
ajfa-9359	176	3	0.249	CARDINAL
ajfa-9359	176	4	1 %	PERCENT
ajfa-9359	176	5	1 %	PERCENT
ajfa-9359	176	6	0.030	CARDINAL
ajfa-9359	176	7	5 %	PERCENT
ajfa-9359	176	8	0.072	CARDINAL
ajfa-9359	176	9	1 %	PERCENT
ajfa-9359	176	10	1 %	PERCENT
ajfa-9359	176	11	1%	PERCENT
ajfa-9359	177	1	4.5	CARDINAL
ajfa-9359	180	1	tda	PERSON
ajfa-9359	182	1	4.4	CARDINAL
ajfa-9359	186	1	4.6	CARDINAL
ajfa-9359	186	2	appendix	NORP
ajfa-9359	187	1	4.6	CARDINAL
ajfa-9359	187	2	0.2309	ORG
ajfa-9359	187	3	about 23.09 %	PERCENT
ajfa-9359	188	1	about 23.09 %	PERCENT
ajfa-9359	189	1	0.239	CARDINAL
ajfa-9359	189	2	0.419	CARDINAL
ajfa-9359	189	3	+ 0.004	CARDINAL
ajfa-9359	189	4	0.025	CARDINAL
ajfa-9359	189	5	1.053	CARDINAL
ajfa-9359	189	6	asian	NORP
ajfa-9359	189	7	finance & accounting	ORG
ajfa-9359	189	8	1946-052x 2017	MONEY
ajfa-9359	189	9	9	CARDINAL
ajfa-9359	189	10	1	CARDINAL
ajfa-9359	189	11	13 4.5	CARDINAL
ajfa-9359	189	12	2000-2015	DATE
ajfa-9359	190	1	4.5.1	CARDINAL
ajfa-9359	191	1	1 %	PERCENT
ajfa-9359	192	1	1 %	PERCENT
ajfa-9359	192	2	0.16	CARDINAL
ajfa-9359	193	1	first	ORDINAL
ajfa-9359	194	1	jensen	PERSON
ajfa-9359	194	2	1976	DATE
ajfa-9359	194	3	1991	DATE
ajfa-9359	194	4	bennett	PERSON
ajfa-9359	194	5	donnelly	GPE
ajfa-9359	194	6	1993	DATE
ajfa-9359	194	7	rajan	PERSON
ajfa-9359	194	8	1995	DATE
ajfa-9359	194	9	gaud et al	PERSON
ajfa-9359	195	1	2003	DATE
ajfa-9359	195	2	2009	DATE
ajfa-9359	196	1	rajan	PERSON
ajfa-9359	196	2	1995	DATE
ajfa-9359	199	1	raviv(1991	ORG
ajfa-9359	201	1	4.5.2	CARDINAL
ajfa-9359	202	1	1 %	PERCENT
ajfa-9359	203	1	1 %	PERCENT
ajfa-9359	203	2	0.42%	PERCENT
ajfa-9359	204	1	second	ORDINAL
ajfa-9359	208	1	barclay and smith (	ORG
ajfa-9359	208	2	2005	DATE
ajfa-9359	210	1	rajan	ORG
ajfa-9359	210	2	1995	DATE
ajfa-9359	210	3	2001	DATE
ajfa-9359	210	4	gaud et al	PERSON
ajfa-9359	211	1	2005	DATE
ajfa-9359	212	1	4.5.3	CARDINAL
ajfa-9359	214	1	asian	NORP
ajfa-9359	214	2	finance & accounting	ORG
ajfa-9359	214	3	1946-052x 2017	MONEY
ajfa-9359	214	4	9	CARDINAL
ajfa-9359	214	5	1	CARDINAL
ajfa-9359	214	6	14 1 %	PERCENT
ajfa-9359	214	7	0.028	CARDINAL
ajfa-9359	215	1	third	ORDINAL
ajfa-9359	219	1	beck	PERSON
ajfa-9359	219	2	demirguc-kunt	PERSON
ajfa-9359	219	3	2006	DATE
ajfa-9359	220	1	1999	DATE
ajfa-9359	224	1	fourth	ORDINAL
ajfa-9359	229	1	o zkan (	PERSON
ajfa-9359	229	2	2001	DATE
ajfa-9359	229	3	bevan	PERSON
ajfa-9359	229	4	2004	DATE
ajfa-9359	229	5	2009),who	DATE
ajfa-9359	230	1	346	CARDINAL
ajfa-9359	232	1	1%	PERCENT
ajfa-9359	234	1	fifth	ORDINAL
ajfa-9359	235	1	1%	PERCENT
ajfa-9359	235	2	0.02%.thus	CARDINAL
ajfa-9359	236	1	asian journal of finance & accounting	ORG
ajfa-9359	236	2	1946-052x 2017	MONEY
ajfa-9359	236	3	9	CARDINAL
ajfa-9359	236	4	1	CARDINAL
ajfa-9359	238	1	2001	DATE
ajfa-9359	239	1	2001	DATE
ajfa-9359	246	1	4.5.6	CARDINAL
ajfa-9359	246	2	annual	DATE
ajfa-9359	247	1	1%	PERCENT
ajfa-9359	248	1	sixth	ORDINAL
ajfa-9359	248	2	h6	ORG
ajfa-9359	249	1	wald	ORG
ajfa-9359	249	2	1999).oil	CARDINAL
ajfa-9359	250	1	2001	DATE
ajfa-9359	252	1	deangelo	PERSON
ajfa-9359	252	2	masulis	ORG
ajfa-9359	252	3	1980	DATE
ajfa-9359	253	1	wald	ORG
ajfa-9359	253	2	1999	DATE
ajfa-9359	253	3	2002	DATE
ajfa-9359	253	4	gaud et al	PERSON
ajfa-9359	254	1	2003).also	CARDINAL
ajfa-9359	255	1	4.6	CARDINAL
ajfa-9359	255	2	three	CARDINAL
ajfa-9359	255	3	2000-2006	DATE
ajfa-9359	255	4	2007-2009	DATE
ajfa-9359	255	5	2010 2015	DATE
ajfa-9359	256	1	three	CARDINAL
ajfa-9359	256	2	4.7	CARDINAL
ajfa-9359	256	3	4.8	CARDINAL
ajfa-9359	256	4	appendix	NORP
ajfa-9359	257	1	4.6.1	CARDINAL
ajfa-9359	257	2	2007-2009	DATE
ajfa-9359	257	3	asian	NORP
ajfa-9359	257	4	finance & accounting	ORG
ajfa-9359	257	5	1946-052x 2017	MONEY
ajfa-9359	257	6	9	CARDINAL
ajfa-9359	257	7	1	CARDINAL
ajfa-9359	257	8	16	DATE
ajfa-9359	257	9	three	CARDINAL
ajfa-9359	258	1	4.7	CARDINAL
ajfa-9359	260	1	approximately 0.24 to 0.23	CARDINAL
ajfa-9359	260	2	about 0.25	CARDINAL
ajfa-9359	263	1	tangibility	ORG
ajfa-9359	265	1	0.12	CARDINAL
ajfa-9359	265	2	0.19	CARDINAL
ajfa-9359	265	3	0.18	CARDINAL
ajfa-9359	267	1	4.6.2	ORDINAL
ajfa-9359	267	2	4.8	CARDINAL
ajfa-9359	267	3	appendix	NORP
ajfa-9359	268	1	1%	PERCENT
ajfa-9359	268	2	three	CARDINAL
ajfa-9359	269	1	almost 22%	PERCENT
ajfa-9359	272	1	jimenez	PERSON
ajfa-9359	272	2	saurina	GPE
ajfa-9359	272	3	2004	DATE
ajfa-9359	273	1	2008	DATE
ajfa-9359	273	2	barrell	ORG
ajfa-9359	273	3	davis	PERSON
ajfa-9359	273	4	2008).for	ORG
ajfa-9359	274	1	h8	ORG
ajfa-9359	274	2	2007-2009	DATE
ajfa-9359	275	1	1%	PERCENT
ajfa-9359	275	2	three	CARDINAL
ajfa-9359	276	1	almost 35%	PERCENT
ajfa-9359	276	2	almost 54%.thus	CARDINAL
ajfa-9359	277	1	this asian journal of finance & accounting	ORG
ajfa-9359	277	2	1946-052x 2017	MONEY
ajfa-9359	277	3	9	CARDINAL
ajfa-9359	277	4	1	CARDINAL
ajfa-9359	277	5	17	CARDINAL
ajfa-9359	278	1	h9	ORG
ajfa-9359	278	2	2007-2009	DATE
ajfa-9359	279	1	2000-2015	DATE
ajfa-9359	280	1	10 %	PERCENT
ajfa-9359	282	1	10%	PERCENT
ajfa-9359	283	1	almost 3%	PERCENT
ajfa-9359	283	2	1%	PERCENT
ajfa-9359	283	3	almost 2%	PERCENT
ajfa-9359	284	1	baily and elliott	ORG
ajfa-9359	284	2	2009	DATE
ajfa-9359	284	3	some quarters	DATE
ajfa-9359	286	1	h10	ORG
ajfa-9359	286	2	2007-2009	DATE
ajfa-9359	287	1	2000-2015	DATE
ajfa-9359	288	1	1%	PERCENT
ajfa-9359	289	1	three	CARDINAL
ajfa-9359	289	2	1%	PERCENT
ajfa-9359	289	3	5%	PERCENT
ajfa-9359	290	1	almost 0.6%	PERCENT
ajfa-9359	291	1	2007-2009	DATE
ajfa-9359	292	1	2007	DATE
ajfa-9359	294	1	asian	NORP
ajfa-9359	294	2	finance & accounting	ORG
ajfa-9359	294	3	1946-052x 2017	MONEY
ajfa-9359	295	1	9	CARDINAL
ajfa-9359	295	2	1	CARDINAL
ajfa-9359	295	3	18	DATE
ajfa-9359	295	4	baker hughes	PERSON
ajfa-9359	296	1	three	CARDINAL
ajfa-9359	296	2	almost 4%	PERCENT
ajfa-9359	296	3	almost 1%	PERCENT
ajfa-9359	298	1	2007-2009	DATE
ajfa-9359	299	1	miller	ORG
ajfa-9359	299	2	modigliani	PERSON
ajfa-9359	299	3	1958	DATE
ajfa-9359	301	1	1%	PERCENT
ajfa-9359	302	1	2007	DATE
ajfa-9359	305	1	2007-2009	DATE
ajfa-9359	306	1	4.7	CARDINAL
ajfa-9359	306	2	2000-2015.as	CARDINAL
ajfa-9359	306	3	three	CARDINAL
ajfa-9359	312	1	third	ORDINAL
ajfa-9359	312	2	4.9	CARDINAL
ajfa-9359	312	3	appendix	NORP
ajfa-9359	314	1	asian	NORP
ajfa-9359	314	2	finance & accounting	ORG
ajfa-9359	314	3	1946-052x 2017	MONEY
ajfa-9359	314	4	9	CARDINAL
ajfa-9359	314	5	1	CARDINAL
ajfa-9359	314	6	19	CARDINAL
ajfa-9359	314	7	4.9	CARDINAL
ajfa-9359	315	1	2000-2015	DATE
ajfa-9359	316	1	5	CARDINAL
ajfa-9359	317	1	346	CARDINAL
ajfa-9359	317	2	2000-2015	DATE
ajfa-9359	322	1	miller	ORG
ajfa-9359	322	2	modigliani	ORG
ajfa-9359	322	3	1958	DATE
ajfa-9359	323	1	three	CARDINAL
ajfa-9359	323	2	one	CARDINAL
ajfa-9359	326	1	4.4	CARDINAL
ajfa-9359	326	2	0.246	CARDINAL
ajfa-9359	326	3	only 24.6 %	PERCENT
ajfa-9359	326	4	75.4 %	PERCENT
ajfa-9359	327	1	4.5	CARDINAL
ajfa-9359	328	1	4.6	CARDINAL
ajfa-9359	328	2	0.231	CARDINAL
ajfa-9359	328	3	23.1%	PERCENT
ajfa-9359	331	1	1	CARDINAL
ajfa-9359	331	2	2	DATE
ajfa-9359	331	3	4	DATE
ajfa-9359	331	4	5	DATE
ajfa-9359	331	5	6	CARDINAL
ajfa-9359	331	6	3	CARDINAL
ajfa-9359	332	1	2007-2009	DATE
ajfa-9359	333	1	asian	NORP
ajfa-9359	333	2	finance & accounting	ORG
ajfa-9359	333	3	1946-052x 2017	MONEY
ajfa-9359	334	1	9	CARDINAL
ajfa-9359	334	2	1	CARDINAL
ajfa-9359	335	1	three	CARDINAL
ajfa-9359	335	2	one	CARDINAL
ajfa-9359	335	3	2000 to 2006	DATE
ajfa-9359	335	4	one	CARDINAL
ajfa-9359	335	5	2007	DATE
ajfa-9359	335	6	2009,identified	CARDINAL
ajfa-9359	335	7	one	CARDINAL
ajfa-9359	335	8	2010-2015,identified	DATE
ajfa-9359	335	9	2007-2009	DATE
ajfa-9359	337	1	three	CARDINAL
ajfa-9359	340	1	abdwahab s.	PERSON
ajfa-9359	340	2	ramli n.	PERSON
ajfa-9359	340	3	2014	DATE
ajfa-9359	341	1	malaysian	NORP
ajfa-9359	342	1	international journal of economics	ORG
ajfa-9359	342	2	4(4	CARDINAL
ajfa-9359	342	3	930	CARDINAL
ajfa-9359	343	1	afrasiabishani j.	PERSON
ajfa-9359	343	2	ahmadinia h., & hesami	ORG
ajfa-9359	343	3	2012	DATE
ajfa-9359	345	1	european union	ORG
ajfa-9359	345	2	35	CARDINAL
ajfa-9359	346	1	j.s.	GPE
ajfa-9359	346	2	chua	PERSON
ajfa-9359	346	3	j.h.	GPE
ajfa-9359	346	4	j.j.	PERSON
ajfa-9359	346	5	1982	DATE
ajfa-9359	348	1	37	CARDINAL
ajfa-9359	348	2	219	CARDINAL
ajfa-9359	349	1	https://doi.org/10.1111/j.1540-6261.1982.tb01104.x baily	FAC
ajfa-9359	349	2	m.n.	GPE
ajfa-9359	349	3	elliott	GPE
ajfa-9359	349	4	d.j.	GPE
ajfa-9359	349	5	2009	DATE
ajfa-9359	350	1	the us financial and economic crisis	ORG
ajfa-9359	350	2	1-26	CARDINAL
ajfa-9359	351	1	baker h.k.	PERSON
ajfa-9359	351	2	martin g.s.	PERSON
ajfa-9359	351	3	2011	DATE
ajfa-9359	354	1	john wiley	PERSON
ajfa-9359	355	1	hoboken	GPE
ajfa-9359	355	2	new jersey	GPE
ajfa-9359	357	1	bancel f., & mittoo	ORG
ajfa-9359	357	2	u.r.	GPE
ajfa-9359	357	3	2011	DATE
ajfa-9359	358	1	kent baker m.	PERSON
ajfa-9359	358	2	maria	PERSON
ajfa-9359	358	3	s.	PERSON
ajfa-9359	358	4	chapter 13	LAW
ajfa-9359	358	5	john wiley	PERSON
ajfa-9359	358	6	sons inc.	ORG
ajfa-9359	358	7	229	CARDINAL
ajfa-9359	359	1	barrell r.	PERSON
ajfa-9359	359	2	2008	DATE
ajfa-9359	361	1	2007-8	DATE
ajfa-9359	362	1	national institute economic review	ORG
ajfa-9359	362	2	206(5	CARDINAL
ajfa-9359	362	3	5	CARDINAL
ajfa-9359	363	1	asian	NORP
ajfa-9359	363	2	finance & accounting	ORG
ajfa-9359	363	3	1946-052x 2017	MONEY
ajfa-9359	363	4	9	CARDINAL
ajfa-9359	363	5	1	CARDINAL
ajfa-9359	363	6	21	CARDINAL
ajfa-9359	363	7	beck t., & demirguc-kunt a.	PERSON
ajfa-9359	363	8	2006	DATE
ajfa-9359	365	1	30	CARDINAL
ajfa-9359	365	2	2931–2943	CARDINAL
ajfa-9359	366	1	https://doi.org/10.1016/j.jbankfin.2006.05.009 bennett	PERSON
ajfa-9359	366	2	m., & donnelly r.	ORG
ajfa-9359	366	3	1993	DATE
ajfa-9359	367	1	uk	GPE
ajfa-9359	367	2	british	NORP
ajfa-9359	367	3	25	CARDINAL
ajfa-9359	367	4	43	CARDINAL
ajfa-9359	368	1	bevan	PERSON
ajfa-9359	368	2	a.a.	GPE
ajfa-9359	368	3	j. (2002	GPE
ajfa-9359	369	1	the united kingdom	GPE
ajfa-9359	370	1	159	CARDINAL
ajfa-9359	371	1	https://doi.org/10.1080/09603100110090073 bevan	PERSON
ajfa-9359	371	2	a.a.	GPE
ajfa-9359	371	3	j. (2004	PERSON
ajfa-9359	373	1	14(1	CARDINAL
ajfa-9359	373	2	55	CARDINAL
ajfa-9359	374	1	bradley m.	PERSON
ajfa-9359	374	2	jarrell g.a, &	PERSON
ajfa-9359	374	3	han kim e.	PERSON
ajfa-9359	374	4	1984	DATE
ajfa-9359	375	1	39(3	CARDINAL
ajfa-9359	375	2	857	CARDINAL
ajfa-9359	375	3	brealey	ORG
ajfa-9359	375	4	r. & myers	ORG
ajfa-9359	375	5	1991	DATE
ajfa-9359	377	1	4th	ORDINAL
ajfa-9359	378	1	new york	GPE
ajfa-9359	378	2	mcgraw-hill	ORG
ajfa-9359	379	1	brealey r.a.	PERSON
ajfa-9359	379	2	s.c.	GPE
ajfa-9359	379	3	allen f. (	PERSON
ajfa-9359	379	4	2006	DATE
ajfa-9359	381	1	8th	ORDINAL
ajfa-9359	381	2	new york	GPE
ajfa-9359	381	3	mcgraw hill	ORG
ajfa-9359	382	1	r.s.	PERSON
ajfa-9359	382	2	2000	DATE
ajfa-9359	384	1	58	DATE
ajfa-9359	384	2	417	CARDINAL
ajfa-9359	385	1	chung	GPE
ajfa-9359	385	2	k. h.	PERSON
ajfa-9359	385	3	1993	DATE
ajfa-9359	387	1	20(1	CARDINAL
ajfa-9359	388	1	a.u.	GPE
ajfa-9359	388	2	2001	DATE
ajfa-9359	390	1	contemporary hospitality management	ORG
ajfa-9359	390	2	13(2	CARDINAL
ajfa-9359	390	3	54	CARDINAL
ajfa-9359	391	1	deangelo h.	PERSON
ajfa-9359	391	2	masulis r.w.	PERSON
ajfa-9359	391	3	1980	DATE
ajfa-9359	393	1	journal of financial economics	ORG
ajfa-9359	393	2	8(1	CARDINAL
ajfa-9359	393	3	3-29	CARDINAL
ajfa-9359	394	1	r.	NORP
ajfa-9359	394	2	k.	PERSON
ajfa-9359	394	3	2004	DATE
ajfa-9359	395	1	the asia pacific region	LOC
ajfa-9359	396	1	journal of multinational financial management	ORG
ajfa-9359	397	1	14	CARDINAL
ajfa-9359	397	2	4-5	DATE
ajfa-9359	399	1	387	CARDINAL
ajfa-9359	400	1	https://doi.org/10.1016/j.mulfin.2004.03.001 deloof m., & verschueren i.	ORG
ajfa-9359	400	2	1998	DATE
ajfa-9359	401	1	belgium	GPE
ajfa-9359	401	2	journal of economics	ORG
ajfa-9359	401	3	165	CARDINAL
ajfa-9359	402	1	fama	ORG
ajfa-9359	402	2	e., & french	ORG
ajfa-9359	402	3	2002	DATE
ajfa-9359	404	1	15(1	CARDINAL
ajfa-9359	404	2	1-33	DATE
ajfa-9359	405	1	https://doi.org/10.1093/rfs/15.1.1 asian journal of finance & accounting	ORG
ajfa-9359	405	2	1946-052x 2017	MONEY
ajfa-9359	405	3	9	CARDINAL
ajfa-9359	405	4	1	CARDINAL
ajfa-9359	405	5	22	CARDINAL
ajfa-9359	405	6	frank m.	PERSON
ajfa-9359	405	7	2003	DATE
ajfa-9359	407	1	journal of financial economics	ORG
ajfa-9359	407	2	67	CARDINAL
ajfa-9359	407	3	217	CARDINAL
ajfa-9359	407	4	248	CARDINAL
ajfa-9359	408	1	frank m.	PERSON
ajfa-9359	408	2	2009	DATE
ajfa-9359	410	1	38	CARDINAL
ajfa-9359	410	2	1	CARDINAL
ajfa-9359	411	1	https://doi.org/10.1111/j.1755-053x.2009.01026.x gaud	PERSON
ajfa-9359	411	2	jani	PERSON
ajfa-9359	411	3	hoesli	GPE
ajfa-9359	411	4	m., & bender	ORG
ajfa-9359	412	1	2005	DATE
ajfa-9359	413	1	swiss	NORP
ajfa-9359	414	1	european financial management	ORG
ajfa-9359	414	2	11	CARDINAL
ajfa-9359	414	3	51	CARDINAL
ajfa-9359	415	1	handoo a.	PERSON
ajfa-9359	415	2	sharma k.	PERSON
ajfa-9359	415	3	2014	DATE
ajfa-9359	416	1	india	GPE
ajfa-9359	417	1	iimp management review	ORG
ajfa-9359	417	2	26	CARDINAL
ajfa-9359	417	3	170	CARDINAL
ajfa-9359	418	1	harris m.	PERSON
ajfa-9359	418	2	1991	DATE
ajfa-9359	420	1	46	DATE
ajfa-9359	420	2	297	CARDINAL
ajfa-9359	421	1	https://doi.org/10.1111/j.1540-6261.1991.tb03753.x huang	PERSON
ajfa-9359	421	2	2006	DATE
ajfa-9359	422	1	china	GPE
ajfa-9359	423	1	china	GPE
ajfa-9359	423	2	17(1	CARDINAL
ajfa-9359	423	3	14-36	DATE
ajfa-9359	424	1	jensen	PERSON
ajfa-9359	424	2	f.e.	GPE
ajfa-9359	424	3	1966	DATE
ajfa-9359	426	1	55	CARDINAL
ajfa-9359	426	2	85	CARDINAL
ajfa-9359	427	1	https://doi.org/10.1016/0304-405x(76)90026-x jensen	PERSON
ajfa-9359	427	2	m., & meckling	ORG
ajfa-9359	427	3	w.	PERSON
ajfa-9359	427	4	1976	DATE
ajfa-9359	429	1	journal of financial economics	ORG
ajfa-9359	429	2	3	CARDINAL
ajfa-9359	429	3	305	CARDINAL
ajfa-9359	430	1	jimenez g.	PERSON
ajfa-9359	430	2	2004	DATE
ajfa-9359	432	1	28(9	CARDINAL
ajfa-9359	432	2	2191-2212	DATE
ajfa-9359	433	1	joseph ooi	PERSON
ajfa-9359	433	2	1999	DATE
ajfa-9359	435	1	464	CARDINAL
ajfa-9359	436	1	khrawish h., & khraiwesh a.	ORG
ajfa-9359	436	2	2010	DATE
ajfa-9359	437	1	jordanian	NORP
ajfa-9359	438	1	24(1	CARDINAL
ajfa-9359	438	2	173	CARDINAL
ajfa-9359	439	1	i.	PERSON
ajfa-9359	439	2	1985	DATE
ajfa-9359	441	1	midland corporate finance journal	ORG
ajfa-9359	441	2	3(3	CARDINAL
ajfa-9359	441	3	53	CARDINAL
ajfa-9359	442	1	n.	GPE
ajfa-9359	442	2	chittenden	GPE
ajfa-9359	442	3	f., & poutziouris	ORG
ajfa-9359	442	4	1999	DATE
ajfa-9359	443	1	uk	GPE
ajfa-9359	444	1	small business economics	ORG
ajfa-9359	444	2	12	CARDINAL
ajfa-9359	444	3	113	CARDINAL
ajfa-9359	445	1	modigliani f., & miller	PERSON
ajfa-9359	445	2	m.h.	GPE
ajfa-9359	445	3	1958	DATE
ajfa-9359	447	1	american	NORP
ajfa-9359	447	2	48(3	DATE
ajfa-9359	447	3	261	CARDINAL
ajfa-9359	448	1	asian	NORP
ajfa-9359	448	2	finance & accounting	ORG
ajfa-9359	448	3	1946-052x 2017	MONEY
ajfa-9359	448	4	9	CARDINAL
ajfa-9359	448	5	1	CARDINAL
ajfa-9359	448	6	23	CARDINAL
ajfa-9359	448	7	e. (	PERSON
ajfa-9359	448	8	2011	DATE
ajfa-9359	450	1	journal of management research	ORG
ajfa-9359	450	2	11(2	CARDINAL
ajfa-9359	450	3	8798	DATE
ajfa-9359	451	1	myers	GPE
ajfa-9359	451	2	s.c.	GPE
ajfa-9359	451	3	1977	DATE
ajfa-9359	453	1	journal of financial economics	ORG
ajfa-9359	453	2	5(2	DATE
ajfa-9359	453	3	147-75	CARDINAL
ajfa-9359	454	1	myers	GPE
ajfa-9359	454	2	s.c.	GPE
ajfa-9359	454	3	1984	DATE
ajfa-9359	456	1	39	CARDINAL
ajfa-9359	456	2	575	CARDINAL
ajfa-9359	457	1	myers	GPE
ajfa-9359	457	2	s.c.	GPE
ajfa-9359	457	3	1984	DATE
ajfa-9359	459	1	13	CARDINAL
ajfa-9359	459	2	187	CARDINAL
ajfa-9359	460	1	n., & petrov k. (2011	ORG
ajfa-9359	461	1	bahrain	GPE
ajfa-9359	462	1	international journal of business and management	ORG
ajfa-9359	462	2	6(11	CARDINAL
ajfa-9359	462	3	138	CARDINAL
ajfa-9359	463	1	https://doi.org/10.5539/ijbm.v6n11p138 ojah	GPE
ajfa-9359	463	2	k., & gwatidzo	ORG
ajfa-9359	463	3	t.	GPE
ajfa-9359	463	4	2009	DATE
ajfa-9359	464	1	five	CARDINAL
ajfa-9359	464	2	african	NORP
ajfa-9359	465	1	african finance journal	ORG
ajfa-9359	465	2	11	CARDINAL
ajfa-9359	465	3	1-23	CARDINAL
ajfa-9359	466	1	k., & manrique	ORG
ajfa-9359	466	2	j. (	GPE
ajfa-9359	466	3	2005	DATE
ajfa-9359	467	1	spanish	NORP
ajfa-9359	468	1	15	CARDINAL
ajfa-9359	468	2	455	CARDINAL
ajfa-9359	468	3	2015	CARDINAL
ajfa-9359	469	1	nigerian	NORP
ajfa-9359	470	1	international journal of economics	ORG
ajfa-9359	470	2	3(3	CARDINAL
ajfa-9359	470	3	1-15	CARDINAL
ajfa-9359	471	1	ozkan	NORP
ajfa-9359	471	2	a.	PERSON
ajfa-9359	471	3	2001	DATE
ajfa-9359	472	1	uk company panel	ORG
ajfa-9359	473	1	journal of business finance	ORG
ajfa-9359	473	2	28	CARDINAL
ajfa-9359	473	3	175	CARDINAL
ajfa-9359	474	1	y. g.	PERSON
ajfa-9359	474	2	r. m. c., santana	PERSON
ajfa-9359	474	3	o. m.	PERSON
ajfa-9359	474	4	m., martel	PERSON
ajfa-9359	474	5	l. j. (	PERSON
ajfa-9359	474	6	2005	DATE
ajfa-9359	475	1	spanish	NORP
ajfa-9359	476	1	6(1	CARDINAL
ajfa-9359	476	2	60	CARDINAL
ajfa-9359	477	1	pandey	PERSON
ajfa-9359	477	2	i. m.	PERSON
ajfa-9359	477	3	2005	DATE
ajfa-9359	479	1	9th	ORDINAL
ajfa-9359	479	2	vikas publishing house pvt. ltd.	ORG
ajfa-9359	479	3	india	GPE
ajfa-9359	480	1	psillaki m., & daskalakis n.	ORG
ajfa-9359	480	2	2009	DATE
ajfa-9359	481	1	33(3	CARDINAL
ajfa-9359	481	2	319	CARDINAL
ajfa-9359	481	3	october	DATE
ajfa-9359	482	1	rajan r.	PERSON
ajfa-9359	482	2	zingales l.	PERSON
ajfa-9359	482	3	1995	DATE
ajfa-9359	485	1	50	CARDINAL
ajfa-9359	485	2	1421-1460	CARDINAL
ajfa-9359	486	1	schwartz e. (	PERSON
ajfa-9359	486	2	1959	DATE
ajfa-9359	488	1	14(1	CARDINAL
ajfa-9359	488	2	18	CARDINAL
ajfa-9359	489	1	https://doi.org/10.1111/j.1540-6261.1959.tb00483.x asian journal of finance & accounting	ORG
ajfa-9359	489	2	1946-052x 2017	MONEY
ajfa-9359	489	3	9	CARDINAL
ajfa-9359	489	4	1	CARDINAL
ajfa-9359	489	5	24	CARDINAL
ajfa-9359	489	6	l., & myers	ORG
ajfa-9359	489	7	s. c. (	PERSON
ajfa-9359	489	8	1999	DATE
ajfa-9359	491	1	journal of financial economics	ORG
ajfa-9359	491	2	51	CARDINAL
ajfa-9359	491	3	219	CARDINAL
ajfa-9359	492	1	https://doi.org/10.1016/s0304-405x(98)00051-8 song, h. (	PERSON
ajfa-9359	492	2	2005	DATE
ajfa-9359	493	1	swedish	NORP
ajfa-9359	494	1	the royal institute of technology centre	ORG
ajfa-9359	494	2	january 2005	DATE
ajfa-9359	496	1	20th august 2015	DATE
ajfa-9359	497	1	sritharan	GPE
ajfa-9359	497	2	2014	DATE
ajfa-9359	498	1	colombo stock exchange	ORG
ajfa-9359	499	1	international journal of economics	ORG
ajfa-9359	499	2	1-18	CARDINAL
ajfa-9359	500	1	talberg m.	PERSON
ajfa-9359	500	2	frydenberg s.	PERSON
ajfa-9359	500	3	2008	DATE
ajfa-9359	502	1	181	CARDINAL
ajfa-9359	504	1	wessels r.	PERSON
ajfa-9359	504	2	1988	DATE
ajfa-9359	506	1	43	CARDINAL
ajfa-9359	506	2	1-19	CARDINAL
ajfa-9359	507	1	https://doi.org/10.1111/j.1540-6261.1988.tb02585.x upneja a., &	PERSON
ajfa-9359	507	2	dalbor m.c	PERSON
ajfa-9359	507	3	2001	DATE
ajfa-9359	509	1	contemporary hospitality management	ORG
ajfa-9359	509	2	13(2	CARDINAL
ajfa-9359	509	3	54	CARDINAL
ajfa-9359	510	1	wald j.k	ORG
ajfa-9359	510	2	1999	DATE
ajfa-9359	512	1	the journal of financial research	ORG
ajfa-9359	512	2	22(2	CARDINAL
ajfa-9359	512	3	161	CARDINAL
ajfa-9359	513	1	2002	DATE
ajfa-9359	514	1	uk	GPE
ajfa-9359	514	2	europe	LOC
ajfa-9359	515	1	university of bern	ORG
ajfa-9359	515	2	department of economics	ORG
ajfa-9359	516	1	g. j.	PERSON
ajfa-9359	516	2	sloan f.a.	PERSON
ajfa-9359	516	3	hassan m.	PERSON
ajfa-9359	516	4	morrisey m.a.	PERSON
ajfa-9359	516	5	1988	DATE
ajfa-9359	518	1	21	CARDINAL
ajfa-9359	519	1	zhao j.,katchova a.	PERSON
ajfa-9359	519	2	2004	DATE
ajfa-9359	521	1	the american agricultural economics association	ORG
ajfa-9359	521	2	annual	DATE
ajfa-9359	521	3	denver	GPE
ajfa-9359	521	4	colorado	GPE
ajfa-9359	521	5	july 1-4	DATE
ajfa-9359	522	1	asian	NORP
ajfa-9359	522	2	finance & accounting	ORG
ajfa-9359	522	3	1946-052x 2017	MONEY
ajfa-9359	522	4	9	CARDINAL
ajfa-9359	522	5	1	CARDINAL
ajfa-9359	522	6	25	CARDINAL
ajfa-9359	522	7	2.1	CARDINAL
ajfa-9359	524	1	1	CARDINAL
ajfa-9359	524	2	2abd	CARDINAL
ajfa-9359	524	3	ramli	PERSON
ajfa-9359	524	4	2014) 1997-2009	DATE
ajfa-9359	524	5	13	CARDINAL
ajfa-9359	524	6	malaysian	NORP
ajfa-9359	527	1	2bevan	DATE
ajfa-9359	527	2	2002) 1991	DATE
ajfa-9359	527	3	1995	DATE
ajfa-9359	528	1	822	CARDINAL
ajfa-9359	528	2	uk	GPE
ajfa-9359	532	1	1998 1992-1994	DATE
ajfa-9359	533	1	1,066	CARDINAL
ajfa-9359	533	2	belgian	NORP
ajfa-9359	534	1	2009	DATE
ajfa-9359	534	2	1950-2003	DATE
ajfa-9359	534	3	american firms financial management	ORG
ajfa-9359	537	1	2003	DATE
ajfa-9359	537	2	1991-2000	DATE
ajfa-9359	537	3	european	NORP
ajfa-9359	537	4	106	CARDINAL
ajfa-9359	537	5	swiss	NORP
ajfa-9359	538	1	huang & song (	ORG
ajfa-9359	538	2	2006) 1994-2003	DATE
ajfa-9359	538	3	china	GPE
ajfa-9359	538	4	1200	CARDINAL
ajfa-9359	538	5	chinese	NORP
ajfa-9359	541	1	1999	DATE
ajfa-9359	542	1	1989-1996	DATE
ajfa-9359	542	2	83	CARDINAL
ajfa-9359	542	3	uk	GPE
ajfa-9359	542	4	1	CARDINAL
ajfa-9359	542	5	khrawish	NORP
ajfa-9359	542	6	khrawish	NORP
ajfa-9359	542	7	2001-2005	DATE
ajfa-9359	542	8	150	CARDINAL
ajfa-9359	542	9	+ + asian journal	MONEY
ajfa-9359	542	10	finance & accounting	ORG
ajfa-9359	542	11	1946-052x 2017	MONEY
ajfa-9359	542	12	9	CARDINAL
ajfa-9359	542	13	1	CARDINAL
ajfa-9359	542	14	26	CARDINAL
ajfa-9359	542	15	amman stock exchange	ORG
ajfa-9359	542	16	2michaelas et al	PERSON
ajfa-9359	543	1	1999	DATE
ajfa-9359	543	2	1986-1995	DATE
ajfa-9359	543	3	3500	CARDINAL
ajfa-9359	543	4	u.k.	GPE
ajfa-9359	545	1	2011) 2005-2009	DATE
ajfa-9359	545	2	bahrain international journal of business	ORG
ajfa-9359	545	3	25	CARDINAL
ajfa-9359	545	4	bahrain	GPE
ajfa-9359	546	1	2005	DATE
ajfa-9359	546	2	1998-1999	DATE
ajfa-9359	546	3	spanish	NORP
ajfa-9359	546	4	2005-2012	DATE
ajfa-9359	546	5	international journal of economics	ORG
ajfa-9359	546	6	6	CARDINAL
ajfa-9359	546	7	nigerian	NORP
ajfa-9359	547	1	2001	DATE
ajfa-9359	547	2	1984-1996	DATE
ajfa-9359	547	3	390	CARDINAL
ajfa-9359	549	1	2008	DATE
ajfa-9359	549	2	1998-2002	DATE
ajfa-9359	550	1	3630	CARDINAL
ajfa-9359	550	2	greece	GPE
ajfa-9359	550	3	france	GPE
ajfa-9359	550	4	italy	GPE
ajfa-9359	550	5	portugal	GPE
ajfa-9359	551	1	portugal	GPE
ajfa-9359	551	2	greece	GPE
ajfa-9359	551	3	france	GPE
ajfa-9359	551	4	italy	GPE
ajfa-9359	551	5	portugal	GPE
ajfa-9359	551	6	greece	GPE
ajfa-9359	551	7	france	GPE
ajfa-9359	551	8	italy	GPE
ajfa-9359	551	9	portugal	GPE
ajfa-9359	551	10	portugal	GPE
ajfa-9359	551	11	france	GPE
ajfa-9359	551	12	italy	GPE
ajfa-9359	551	13	1995	DATE
ajfa-9359	551	14	1987-1991	DATE
ajfa-9359	551	15	uk	GPE
ajfa-9359	551	16	us	GPE
ajfa-9359	551	17	japan	GPE
ajfa-9359	551	18	france	GPE
ajfa-9359	551	19	canada	GPE
ajfa-9359	551	20	germany	GPE
ajfa-9359	551	21	italy	GPE
ajfa-9359	551	22	g-7	ORG
ajfa-9359	551	23	uk	GPE
ajfa-9359	551	24	us	GPE
ajfa-9359	551	25	japan	GPE
ajfa-9359	551	26	germany	GPE
ajfa-9359	551	27	france	GPE
ajfa-9359	551	28	italy	GPE
ajfa-9359	551	29	canada	GPE
ajfa-9359	551	30	us	GPE
ajfa-9359	551	31	japan	GPE
ajfa-9359	551	32	france	GPE
ajfa-9359	551	33	canada	GPE
ajfa-9359	552	1	japan	GPE
ajfa-9359	552	2	us	GPE
ajfa-9359	552	3	france	GPE
ajfa-9359	552	4	canada **	ORG
ajfa-9359	552	5	france	GPE
ajfa-9359	552	6	germany	GPE
ajfa-9359	552	7	japan	GPE
ajfa-9359	552	8	germany	GPE
ajfa-9359	552	9	uk	GPE
ajfa-9359	552	10	canada	GPE
ajfa-9359	552	11	focus journal	ORG
ajfa-9359	552	12	1	CARDINAL
ajfa-9359	552	13	asian	NORP
ajfa-9359	552	14	finance & accounting	ORG
ajfa-9359	552	15	1946-052x 2017	MONEY
ajfa-9359	552	16	9	CARDINAL
ajfa-9359	552	17	1	CARDINAL
ajfa-9359	552	18	27	CARDINAL
ajfa-9359	552	19	2song (2005) 1992-2000	DATE
ajfa-9359	552	20	the royal institute of technology centre	ORG
ajfa-9359	552	21	6000	CARDINAL
ajfa-9359	552	22	swedish	NORP
ajfa-9359	555	1	2014	DATE
ajfa-9359	556	1	2008-2012	DATE
ajfa-9359	556	2	28	CARDINAL
ajfa-9359	556	3	srilanka	GPE
ajfa-9359	557	1	1988	DATE
ajfa-9359	557	2	1974-1982	DATE
ajfa-9359	557	3	469	CARDINAL
ajfa-9359	557	4	dalbor m.c	PERSON
ajfa-9359	557	5	2001	DATE
ajfa-9359	558	1	1991-1998	DATE
ajfa-9359	558	2	contemporary hospitality	ORG
ajfa-9359	558	3	393	CARDINAL
ajfa-9359	558	4	5812	CARDINAL
ajfa-9359	558	5	wald	ORG
ajfa-9359	558	6	1999	DATE
ajfa-9359	558	7	1991-1992	DATE
ajfa-9359	558	8	4404	CARDINAL
ajfa-9359	558	9	french	NORP
ajfa-9359	558	10	german	NORP
ajfa-9359	558	11	uk	GPE
ajfa-9359	558	12	japanese	NORP
ajfa-9359	558	13	uk	GPE
ajfa-9359	558	14	us	GPE
ajfa-9359	558	15	japan	GPE
ajfa-9359	558	16	france germany	GPE
ajfa-9359	558	17	uk	GPE
ajfa-9359	558	18	us	GPE
ajfa-9359	558	19	japan	GPE
ajfa-9359	558	20	france	GPE
ajfa-9359	558	21	uk	GPE
ajfa-9359	558	22	us	GPE
ajfa-9359	558	23	japan germany	GPE
ajfa-9359	558	24	france	GPE
ajfa-9359	558	25	uk	GPE
ajfa-9359	558	26	us	GPE
ajfa-9359	558	27	japan	GPE
ajfa-9359	558	28	france germany	GPE
ajfa-9359	558	29	zero	CARDINAL
ajfa-9359	558	30	the 1%, 5% and 10%	PERCENT
ajfa-9359	558	31	1even	CARDINAL
ajfa-9359	558	32	only seven	CARDINAL
ajfa-9359	559	1	2these	CARDINAL
ajfa-9359	559	2	more than one	CARDINAL
ajfa-9359	560	1	asian	NORP
ajfa-9359	560	2	finance & accounting	ORG
ajfa-9359	560	3	1946-052x 2017	MONEY
ajfa-9359	560	4	9	CARDINAL
ajfa-9359	560	5	1 ajfa.macrothink.org	CARDINAL
ajfa-9359	560	6	28	CARDINAL
ajfa-9359	560	7	3.1	CARDINAL
ajfa-9359	561	1	57	CARDINAL
ajfa-9359	561	2	russia	GPE
ajfa-9359	561	3	south america	LOC
ajfa-9359	561	4	83	DATE
ajfa-9359	561	5	the united kingdom	GPE
ajfa-9359	561	6	18	CARDINAL
ajfa-9359	561	7	346	CARDINAL
ajfa-9359	561	8	3.2	CARDINAL
ajfa-9359	562	1	2001	DATE
ajfa-9359	562	2	rajan	PERSON
ajfa-9359	562	3	1995	DATE
ajfa-9359	562	4	rajan	ORG
ajfa-9359	562	5	1995	DATE
ajfa-9359	562	6	2001	DATE
ajfa-9359	562	7	rajan	ORG
ajfa-9359	562	8	1995	DATE
ajfa-9359	562	9	2001	DATE
ajfa-9359	562	10	2005	DATE
ajfa-9359	562	11	frank & goyal	ORG
ajfa-9359	562	12	2009	DATE
ajfa-9359	562	13	2004	DATE
ajfa-9359	563	1	2001	DATE
ajfa-9359	563	2	wessels	PERSON
ajfa-9359	563	3	1988	DATE
ajfa-9359	563	4	2001	DATE
ajfa-9359	563	5	asian	NORP
ajfa-9359	563	6	finance & accounting	ORG
ajfa-9359	563	7	1946-052x 2017	MONEY
ajfa-9359	563	8	9	CARDINAL
ajfa-9359	563	9	1	CARDINAL
ajfa-9359	563	10	29	CARDINAL
ajfa-9359	563	11	3.4	CARDINAL
ajfa-9359	566	1	+ + + + +	GPE
ajfa-9359	568	1	wessels	PERSON
ajfa-9359	568	2	1988	DATE
ajfa-9359	568	3	1991	DATE
ajfa-9359	568	4	gaud et al	PERSON
ajfa-9359	568	5	2005	DATE
ajfa-9359	571	1	asian journal of finance & accounting	ORG
ajfa-9359	571	2	1946-052x 2017	MONEY
ajfa-9359	571	3	9	CARDINAL
ajfa-9359	571	4	1	CARDINAL
ajfa-9359	571	5	30	CARDINAL
ajfa-9359	571	6	4.4	CARDINAL
ajfa-9359	576	1	4181	CARDINAL
ajfa-9359	576	2	0.7136	MONEY
ajfa-9359	576	3	4181	CARDINAL
ajfa-9359	576	4	4181	CARDINAL
ajfa-9359	576	5	4181	CARDINAL
ajfa-9359	576	6	346 0.1622 0.1132	QUANTITY
ajfa-9359	576	7	1.0000	CARDINAL
ajfa-9359	576	8	4181	CARDINAL
ajfa-9359	576	9	346 15.9889	CARDINAL
ajfa-9359	576	10	4181	CARDINAL
ajfa-9359	576	11	346	CARDINAL
ajfa-9359	576	12	1.2366	ORG
ajfa-9359	576	13	4181	CARDINAL
ajfa-9359	576	14	0.1638	MONEY
ajfa-9359	579	1	previous year	DATE
ajfa-9359	581	1	annual	DATE
ajfa-9359	582	1	4.5	CARDINAL
ajfa-9359	583	1	1	CARDINAL
ajfa-9359	583	2	0.249	CARDINAL
ajfa-9359	583	3	1	CARDINAL
ajfa-9359	583	4	0.030	CARDINAL
ajfa-9359	583	5	0.002 0.076	CARDINAL
ajfa-9359	583	6	1	CARDINAL
ajfa-9359	583	7	0.072	CARDINAL
ajfa-9359	583	8	0.005 0.159	CARDINAL
ajfa-9359	583	9	1	CARDINAL
ajfa-9359	583	10	0.047	CARDINAL
ajfa-9359	583	11	1	CARDINAL
ajfa-9359	583	12	0.422	CARDINAL
ajfa-9359	583	13	0.142	CARDINAL
ajfa-9359	583	14	1	CARDINAL
ajfa-9359	586	1	previous year	DATE
ajfa-9359	588	1	annual	DATE
ajfa-9359	589	1	asian journal of finance & accounting	ORG
ajfa-9359	589	2	1946-052x 2017	MONEY
ajfa-9359	589	3	9	CARDINAL
ajfa-9359	589	4	1	CARDINAL
ajfa-9359	589	5	4.6	CARDINAL
ajfa-9359	590	1	2000-2014	DATE
ajfa-9359	590	2	2000-2006	DATE
ajfa-9359	590	3	2007-2009	DATE
ajfa-9359	590	4	2010-2014	DATE
ajfa-9359	590	5	0.2147	CARDINAL
ajfa-9359	591	1	0.1583	CARDINAL
ajfa-9359	591	2	0.0115	CARDINAL
ajfa-9359	591	3	0.0180	CARDINAL
ajfa-9359	591	4	0.0175	CARDINAL
ajfa-9359	591	5	0.0279	CARDINAL
ajfa-9359	591	6	0.0438	CARDINAL
ajfa-9359	591	7	0.0760	CARDINAL
ajfa-9359	591	8	0.0434	CARDINAL
ajfa-9359	591	9	0.0173	CARDINAL
ajfa-9359	591	10	0.0122	CARDINAL
ajfa-9359	591	11	0.0165	CARDINAL
ajfa-9359	591	12	0.0335	MONEY
ajfa-9359	591	13	0.0221	CARDINAL
ajfa-9359	591	14	0.0038	CARDINAL
ajfa-9359	592	1	0.0057	CARDINAL
ajfa-9359	592	2	0.0018	CARDINAL
ajfa-9359	592	3	0.0039	CARDINAL
ajfa-9359	592	4	0.0009	CARDINAL
ajfa-9359	592	5	0.0016	CARDINAL
ajfa-9359	592	6	0.0025	CARDINAL
ajfa-9359	592	7	0.0013	CARDINAL
ajfa-9359	592	8	0.0012	CARDINAL
ajfa-9359	592	9	0.0010	CARDINAL
ajfa-9359	592	10	0.0011	CARDINAL
ajfa-9359	592	11	0.0025	CARDINAL
ajfa-9359	595	1	0.0942	CARDINAL
ajfa-9359	595	2	0.1520	ORG
ajfa-9359	595	3	0.2490	CARDINAL
ajfa-9359	595	4	0.1341	CARDINAL
ajfa-9359	595	5	dummy2001 0.0108	PERSON
ajfa-9359	595	6	0.00863	MONEY
ajfa-9359	595	7	0.0154	CARDINAL
ajfa-9359	595	8	0.0153	CARDINAL
ajfa-9359	595	9	dummy2002 0.00551	PRODUCT
ajfa-9359	595	10	0.0154	CARDINAL
ajfa-9359	595	11	0.0154	CARDINAL
ajfa-9359	595	12	dummy2003	DATE
ajfa-9359	595	13	dummy2004	PERSON
ajfa-9359	595	14	0.0144	CARDINAL
ajfa-9359	595	15	dummy2005 -0.0238* -0.0222	PERSON
ajfa-9359	595	16	0.0143	CARDINAL
ajfa-9359	596	1	dummy2006 -0.0144	PERSON
ajfa-9359	596	2	2007	DATE
ajfa-9359	596	3	finance & accounting	ORG
ajfa-9359	596	4	1946-052x 2017	MONEY
ajfa-9359	596	5	9	CARDINAL
ajfa-9359	596	6	1	CARDINAL
ajfa-9359	596	7	32	DATE
ajfa-9359	596	8	0.0140	CARDINAL
ajfa-9359	596	9	0.0108	CARDINAL
ajfa-9359	596	10	0.0141	ORG
ajfa-9359	596	11	0.0124	CARDINAL
ajfa-9359	596	12	2009	DATE
ajfa-9359	596	13	0.00199	CARDINAL
ajfa-9359	596	14	0.0141	ORG
ajfa-9359	596	15	0.0127	CARDINAL
ajfa-9359	596	16	dummy2010 -0.0309*	PERSON
ajfa-9359	597	1	0.0138	CARDINAL
ajfa-9359	597	2	dummy2011	ORG
ajfa-9359	598	1	0.00916	CARDINAL
ajfa-9359	598	2	0.0137	CARDINAL
ajfa-9359	598	3	0.0114	ORG
ajfa-9359	598	4	dummy2012 -0.0156 0.0161	ORG
ajfa-9359	598	5	0.0139	CARDINAL
ajfa-9359	598	6	0.0116	CARDINAL
ajfa-9359	598	7	0.0142	CARDINAL
ajfa-9359	598	8	0.0120	CARDINAL
ajfa-9359	598	9	dummy2014 0.00240	PERSON
ajfa-9359	598	10	0.0140	CARDINAL
ajfa-9359	598	11	0.0117	CARDINAL
ajfa-9359	598	12	0.00225 0.0267	QUANTITY
ajfa-9359	598	13	0.0142	CARDINAL
ajfa-9359	598	14	0.0119	CARDINAL
ajfa-9359	598	15	0.2625	CARDINAL
ajfa-9359	598	16	0.0284)	MONEY
ajfa-9359	598	17	0.0462	CARDINAL
ajfa-9359	598	18	0.0267	CARDINAL
ajfa-9359	599	1	0.2373	MONEY
ajfa-9359	602	1	previous year	DATE
ajfa-9359	604	1	annual	DATE
ajfa-9359	605	1	years	DATE
ajfa-9359	606	1	asian journal of finance & accounting	ORG
ajfa-9359	606	2	1946-052x 2017	MONEY
ajfa-9359	606	3	9	CARDINAL
ajfa-9359	607	1	1	CARDINAL
ajfa-9359	607	2	33	DATE
ajfa-9359	607	3	1%	PERCENT
ajfa-9359	607	4	5%	PERCENT
ajfa-9359	607	5	10%	PERCENT
ajfa-9359	607	6	4.7	CARDINAL
ajfa-9359	608	1	2000-2006	DATE
ajfa-9359	608	2	2007-2009	DATE
ajfa-9359	608	3	2010-2014	DATE
ajfa-9359	608	4	0.2534 0.2298 0.2422	MONEY
ajfa-9359	608	5	0.523	CARDINAL
ajfa-9359	608	6	0.5296	MONEY
ajfa-9359	608	7	0.0724	CARDINAL
ajfa-9359	608	8	0.1238	CARDINAL
ajfa-9359	608	9	16.4411	CARDINAL
ajfa-9359	608	10	15.4347	CARDINAL
ajfa-9359	608	11	1.6871	CARDINAL
ajfa-9359	608	12	1.9493	MONEY
ajfa-9359	608	13	ndts	PERSON
ajfa-9359	611	1	previous year	DATE
ajfa-9359	613	1	annual	DATE
ajfa-9359	614	1	asian journal of finance & accounting	ORG
ajfa-9359	614	2	1946-052x 2017	MONEY
ajfa-9359	614	3	9	CARDINAL
ajfa-9359	614	4	1	CARDINAL
ajfa-9359	614	5	34	CARDINAL
ajfa-9359	614	6	4.8	CARDINAL
ajfa-9359	615	1	three	CARDINAL
ajfa-9359	615	2	4.9	CARDINAL
ajfa-9359	616	1	2000-2014	DATE
ajfa-9359	616	2	2000-2006	DATE
ajfa-9359	616	3	2007-2009	DATE
ajfa-9359	616	4	2010-2014	DATE
ajfa-9359	616	5	0.2147	CARDINAL
ajfa-9359	617	1	0.1583	CARDINAL
ajfa-9359	617	2	0.4189	CARDINAL
ajfa-9359	617	3	0.5389	CARDINAL
ajfa-9359	617	4	0.3453	CARDINAL
ajfa-9359	617	5	0.0173	CARDINAL
ajfa-9359	617	6	0.0257	MONEY
ajfa-9359	617	7	0.0038	CARDINAL
ajfa-9359	617	8	0.0057	CARDINAL
ajfa-9359	617	9	0.0018	CARDINAL
ajfa-9359	617	10	0.0039	CARDINAL
ajfa-9359	617	11	0.0245	CARDINAL
ajfa-9359	617	12	0.0128	CARDINAL
ajfa-9359	617	13	0.0081	CARDINAL
ajfa-9359	618	1	0.0348	CARDINAL
ajfa-9359	618	2	1.0531	CARDINAL
ajfa-9359	618	3	1.2707	CARDINAL
ajfa-9359	618	4	1.3561	CARDINAL
ajfa-9359	619	1	0.1933	CARDINAL
ajfa-9359	619	2	0.1933	CARDINAL
ajfa-9359	619	3	0.2373	MONEY
ajfa-9359	621	1	previous year	DATE
ajfa-9359	623	1	annual	DATE
ajfa-9359	624	1	1%	PERCENT
ajfa-9359	624	2	5%	PERCENT
ajfa-9359	625	1	10%	PERCENT