id	sid	eid	entity	type
ajfa-9455	1	1	microsoft	ORG
ajfa-9455	1	2	9455-34614	DATE
ajfa-9455	1	3	asian	NORP
ajfa-9455	1	4	finance & accounting	ORG
ajfa-9455	1	5	1946-052x 2016	MONEY
ajfa-9455	1	6	8	CARDINAL
ajfa-9455	1	7	1	CARDINAL
ajfa-9455	1	8	212	CARDINAL
ajfa-9455	1	9	kumar gupta	PERSON
ajfa-9455	2	1	gupta.pk1977@gmail.com shailendra kumar indian institute of information technology allahabad	PERSON
ajfa-9455	2	2	u.p.	GPE
ajfa-9455	2	3	india e	GPE
ajfa-9455	3	1	sas nagar	ORG
ajfa-9455	3	2	punjab	NORP
ajfa-9455	3	3	india e	GPE
ajfa-9455	3	4	april 5, 2016	DATE
ajfa-9455	3	5	may 22	DATE
ajfa-9455	3	6	2016	DATE
ajfa-9455	3	7	june 1	DATE
ajfa-9455	3	8	2016	DATE
ajfa-9455	4	1	india	GPE
ajfa-9455	4	2	one	CARDINAL
ajfa-9455	4	3	ten	CARDINAL
ajfa-9455	4	4	garten	GPE
ajfa-9455	4	5	1997	DATE
ajfa-9455	5	1	231	CARDINAL
ajfa-9455	5	2	india	GPE
ajfa-9455	5	3	2001-2002	DATE
ajfa-9455	5	4	2010-2011	DATE
ajfa-9455	6	1	asian	NORP
ajfa-9455	6	2	finance & accounting	ORG
ajfa-9455	6	3	1946-052x 2016	MONEY
ajfa-9455	6	4	8	CARDINAL
ajfa-9455	6	5	1	CARDINAL
ajfa-9455	6	6	213	CARDINAL
ajfa-9455	8	1	india	GPE
ajfa-9455	8	2	one	CARDINAL
ajfa-9455	9	1	jel	ORG
ajfa-9455	9	2	g32 asian journal of finance & accounting	ORG
ajfa-9455	9	3	1946-052x 2016	MONEY
ajfa-9455	9	4	8	CARDINAL
ajfa-9455	9	5	1	CARDINAL
ajfa-9455	9	6	214 1	DATE
ajfa-9455	10	1	papadaki & siougle	ORG
ajfa-9455	10	2	2007	DATE
ajfa-9455	12	1	1968	DATE
ajfa-9455	13	1	habib	PERSON
ajfa-9455	13	2	2004	DATE
ajfa-9455	14	1	2009	DATE
ajfa-9455	16	1	holthausen & watts	ORG
ajfa-9455	16	2	2001	DATE
ajfa-9455	17	1	barth et al.	PERSON
ajfa-9455	17	2	2001	DATE
ajfa-9455	18	1	francis	PERSON
ajfa-9455	18	2	1999	DATE
ajfa-9455	19	1	bhandari	ORG
ajfa-9455	19	2	1988	DATE
ajfa-9455	21	1	dimitrov	ORG
ajfa-9455	21	2	jain	GPE
ajfa-9455	21	3	2008	DATE
ajfa-9455	21	4	annual	DATE
ajfa-9455	22	1	habib	PERSON
ajfa-9455	22	2	azim	PERSON
ajfa-9455	22	3	2008	DATE
ajfa-9455	24	1	two	CARDINAL
ajfa-9455	24	2	one	CARDINAL
ajfa-9455	25	1	india	GPE
ajfa-9455	25	2	sharma, 2006	ORG
ajfa-9455	26	1	trabelsi	PERSON
ajfa-9455	26	2	2013	DATE
ajfa-9455	26	3	dumontier & raffournier	ORG
ajfa-9455	26	4	2002	DATE
ajfa-9455	27	1	dol	PERSON
ajfa-9455	27	2	dfl	PERSON
ajfa-9455	27	3	231	CARDINAL
ajfa-9455	27	4	india	GPE
ajfa-9455	28	1	india	GPE
ajfa-9455	28	2	one	CARDINAL
ajfa-9455	28	3	10	CARDINAL
ajfa-9455	28	4	garten	GPE
ajfa-9455	28	5	1997	DATE
ajfa-9455	28	6	2010	DATE
ajfa-9455	28	7	2009	DATE
ajfa-9455	28	8	2010	DATE
ajfa-9455	28	9	msci	ORG
ajfa-9455	28	10	2010	DATE
ajfa-9455	29	1	2000	DATE
ajfa-9455	29	2	asian journal of finance & accounting	ORG
ajfa-9455	29	3	1946-052x 2016	MONEY
ajfa-9455	29	4	8	CARDINAL
ajfa-9455	29	5	1 ajfa.macrothink.org	CARDINAL
ajfa-9455	29	6	215	CARDINAL
ajfa-9455	29	7	allen-ford	ORG
ajfa-9455	29	8	2012	DATE
ajfa-9455	29	9	pp.369	ORG
ajfa-9455	30	1	india	GPE
ajfa-9455	31	1	two	CARDINAL
ajfa-9455	31	2	flatt & kowalczyk,	ORG
ajfa-9455	31	3	2008	DATE
ajfa-9455	31	4	lee & swenson	ORG
ajfa-9455	31	5	2012	DATE
ajfa-9455	31	6	1991	DATE
ajfa-9455	35	1	section iii	PERSON
ajfa-9455	37	1	2	CARDINAL
ajfa-9455	37	2	five decades	DATE
ajfa-9455	38	1	1958	DATE
ajfa-9455	38	2	miller	PERSON
ajfa-9455	40	1	sarma	PERSON
ajfa-9455	40	2	rao	ORG
ajfa-9455	40	3	1969	DATE
ajfa-9455	40	4	h. miller	PERSON
ajfa-9455	40	5	franco modigliani	PERSON
ajfa-9455	40	6	mm	PERSON
ajfa-9455	42	1	azmat	PERSON
ajfa-9455	42	2	2014	DATE
ajfa-9455	43	1	2006	DATE
ajfa-9455	44	1	garcia	PERSON
ajfa-9455	44	2	jorgensen	PERSON
ajfa-9455	44	3	2010	DATE
ajfa-9455	44	4	dotan & ravid	ORG
ajfa-9455	44	5	1985	DATE
ajfa-9455	44	6	1992	DATE
ajfa-9455	44	7	huffman	ORG
ajfa-9455	44	8	1983	DATE
ajfa-9455	44	9	1987	DATE
ajfa-9455	44	10	noe, & ramirez	ORG
ajfa-9455	44	11	1991	DATE
ajfa-9455	45	1	christie, 1982	ORG
ajfa-9455	45	2	french	NORP
ajfa-9455	45	3	1987	DATE
ajfa-9455	45	4	1989	DATE
ajfa-9455	45	5	cheung & ng	ORG
ajfa-9455	45	6	1992	DATE
ajfa-9455	45	7	nishat	GPE
ajfa-9455	45	8	2000	DATE
ajfa-9455	46	1	gahlon & gentry	ORG
ajfa-9455	46	2	1982	DATE
ajfa-9455	46	3	mandelker & rhee	ORG
ajfa-9455	46	4	1984	DATE
ajfa-9455	46	5	huffman	ORG
ajfa-9455	46	6	1989	DATE
ajfa-9455	46	7	carlson et al	PERSON
ajfa-9455	46	8	2004	DATE
ajfa-9455	46	9	zhang, 2005	ORG
ajfa-9455	46	10	cooper, 2006	ORG
ajfa-9455	46	11	garcia & jorgensen	ORG
ajfa-9455	46	12	2010	DATE
ajfa-9455	46	13	dol	PERSON
ajfa-9455	46	14	dfl	PERSON
ajfa-9455	47	1	dol	PERSON
ajfa-9455	47	2	dfl	PERSON
ajfa-9455	47	3	india	GPE
ajfa-9455	47	4	sarkar et al.	PERSON
ajfa-9455	47	5	2008	DATE
ajfa-9455	48	1	2025	DATE
ajfa-9455	49	1	bekaert & harvey	ORG
ajfa-9455	49	2	2013	DATE
ajfa-9455	50	1	asian	NORP
ajfa-9455	50	2	finance & accounting	ORG
ajfa-9455	50	3	1946-052x 2016	MONEY
ajfa-9455	50	4	8	CARDINAL
ajfa-9455	50	5	1	CARDINAL
ajfa-9455	50	6	216	CARDINAL
ajfa-9455	51	1	bianchi	GPE
ajfa-9455	51	2	2014	DATE
ajfa-9455	53	1	allen-ford	PERSON
ajfa-9455	53	2	2012	DATE
ajfa-9455	54	1	rhee	PERSON
ajfa-9455	54	2	1984	DATE
ajfa-9455	54	3	peterson	PERSON
ajfa-9455	54	4	1984	DATE
ajfa-9455	54	5	dol	PERSON
ajfa-9455	54	6	dfl	PERSON
ajfa-9455	55	1	huffman	PERSON
ajfa-9455	55	2	1989	DATE
ajfa-9455	55	3	deyoung & roland	ORG
ajfa-9455	55	4	2001	DATE
ajfa-9455	55	5	griffin & dugan	ORG
ajfa-9455	55	6	2003	DATE
ajfa-9455	55	7	ho	PERSON
ajfa-9455	55	8	2004	DATE
ajfa-9455	55	9	garcia & jorgensen	ORG
ajfa-9455	55	10	2010	DATE
ajfa-9455	55	11	dol	ORG
ajfa-9455	55	12	dfl	PERSON
ajfa-9455	56	1	dol	PERSON
ajfa-9455	56	2	dfl	PERSON
ajfa-9455	56	3	garcia & jorgensen	ORG
ajfa-9455	56	4	2010	DATE
ajfa-9455	57	1	dol	PERSON
ajfa-9455	57	2	dfl	PERSON
ajfa-9455	57	3	ferri & jones	ORG
ajfa-9455	57	4	1979	DATE
ajfa-9455	57	5	mandelker & rhee	ORG
ajfa-9455	57	6	1984	DATE
ajfa-9455	57	7	garcia & jorgensen	ORG
ajfa-9455	57	8	2010	DATE
ajfa-9455	57	9	mandelker & rhee	ORG
ajfa-9455	57	10	1984	DATE
ajfa-9455	57	11	garcia & jorgensen	ORG
ajfa-9455	57	12	2010	DATE
ajfa-9455	58	1	dol	PERSON
ajfa-9455	58	2	dfl	PERSON
ajfa-9455	59	1	garcia	PERSON
ajfa-9455	59	2	jorgensen	PERSON
ajfa-9455	59	3	2010	DATE
ajfa-9455	61	1	habib, 2010	ORG
ajfa-9455	62	1	cheng	PERSON
ajfa-9455	62	2	tzeng	PERSON
ajfa-9455	62	3	2011	DATE
ajfa-9455	64	1	kumar	PERSON
ajfa-9455	64	2	warne	PERSON
ajfa-9455	64	3	2009	DATE
ajfa-9455	64	4	two	CARDINAL
ajfa-9455	64	5	indian	NORP
ajfa-9455	65	1	anderson	PERSON
ajfa-9455	65	2	brooks (2006	ORG
ajfa-9455	65	3	the year	DATE
ajfa-9455	66	1	2006	DATE
ajfa-9455	67	1	1992	DATE
ajfa-9455	68	1	graham	PERSON
ajfa-9455	68	2	dodd	PERSON
ajfa-9455	68	3	1934	DATE
ajfa-9455	68	4	2005	DATE
ajfa-9455	69	1	beaver & morse	ORG
ajfa-9455	69	2	1978	DATE
ajfa-9455	70	1	pari	NORP
ajfa-9455	70	2	carvell & sullivan	ORG
ajfa-9455	70	3	1989	DATE
ajfa-9455	70	4	2002	DATE
ajfa-9455	71	1	alford	ORG
ajfa-9455	71	2	1992	DATE
ajfa-9455	74	1	asian journal of finance & accounting	ORG
ajfa-9455	74	2	1946-052x 2016	MONEY
ajfa-9455	74	3	8	CARDINAL
ajfa-9455	74	4	1	CARDINAL
ajfa-9455	74	5	217	CARDINAL
ajfa-9455	74	6	dol	PERSON
ajfa-9455	74	7	dfl	PERSON
ajfa-9455	75	1	zadeh & eskandari	ORG
ajfa-9455	75	2	2012	DATE
ajfa-9455	76	1	al-khazali	PERSON
ajfa-9455	76	2	2005	DATE
ajfa-9455	76	3	jensen & meckling	ORG
ajfa-9455	76	4	1978	DATE
ajfa-9455	76	5	deakin	GPE
ajfa-9455	76	6	1979	DATE
ajfa-9455	76	7	collins	GPE
ajfa-9455	76	8	rozeff & dhaliwal	ORG
ajfa-9455	76	9	1981	DATE
ajfa-9455	76	10	zmijewski & hagerman	ORG
ajfa-9455	76	11	1981	DATE
ajfa-9455	76	12	zimmerman, 1983	ORG
ajfa-9455	76	13	hughes & ricks	ORG
ajfa-9455	76	14	1984	DATE
ajfa-9455	76	15	1991	DATE
ajfa-9455	77	1	1991	DATE
ajfa-9455	79	1	1	CARDINAL
ajfa-9455	80	1	lee	PERSON
ajfa-9455	80	2	swenson	PERSON
ajfa-9455	80	3	2012	DATE
ajfa-9455	82	1	1970	DATE
ajfa-9455	83	1	dol	PERSON
ajfa-9455	83	2	dfl	PERSON
ajfa-9455	84	1	dol	PERSON
ajfa-9455	84	2	dfl	PERSON
ajfa-9455	85	1	mandelkar	PERSON
ajfa-9455	85	2	rhee	PERSON
ajfa-9455	85	3	1984	DATE
ajfa-9455	86	1	1970	DATE
ajfa-9455	86	2	1972	DATE
ajfa-9455	86	3	fama & macbeth, 1973	ORG
ajfa-9455	86	4	rhee	PERSON
ajfa-9455	86	5	1984	DATE
ajfa-9455	87	1	dol	PERSON
ajfa-9455	87	2	dfl	PERSON
ajfa-9455	87	3	231	CARDINAL
ajfa-9455	87	4	2	CARDINAL
ajfa-9455	87	5	three	CARDINAL
ajfa-9455	88	1	rhee	PERSON
ajfa-9455	88	2	1984	DATE
ajfa-9455	89	1	2	CARDINAL
ajfa-9455	89	2	two	CARDINAL
ajfa-9455	89	3	dol	PERSON
ajfa-9455	89	4	dfl	PERSON
ajfa-9455	90	1	rhee	PERSON
ajfa-9455	90	2	1984	DATE
ajfa-9455	93	1	3	CARDINAL
ajfa-9455	93	2	indian	NORP
ajfa-9455	93	3	the 10 financial years	DATE
ajfa-9455	93	4	2002-2011	DATE
ajfa-9455	93	5	231	CARDINAL
ajfa-9455	94	1	2008	DATE
ajfa-9455	94	2	indian	NORP
ajfa-9455	94	3	khanna & palepu	ORG
ajfa-9455	94	4	1999	DATE
ajfa-9455	94	5	sarkar & sarkar	ORG
ajfa-9455	94	6	2000	DATE
ajfa-9455	94	7	bertrand, mehta & mullainathan	ORG
ajfa-9455	94	8	2002	DATE
ajfa-9455	95	1	the financial year	DATE
ajfa-9455	95	2	april 1 to march 31	DATE
ajfa-9455	95	3	asian	NORP
ajfa-9455	95	4	finance & accounting	ORG
ajfa-9455	95	5	1946-052x 2016	MONEY
ajfa-9455	95	6	8	CARDINAL
ajfa-9455	95	7	1	CARDINAL
ajfa-9455	95	8	218 year	DATE
ajfa-9455	95	9	india	GPE
ajfa-9455	95	10	sarkar, sarkar & sen	ORG
ajfa-9455	95	11	2008	DATE
ajfa-9455	96	1	231	CARDINAL
ajfa-9455	96	2	nine	CARDINAL
ajfa-9455	96	3	metal & metal	ORG
ajfa-9455	97	1	annual	DATE
ajfa-9455	97	2	march 31 every year	DATE
ajfa-9455	97	3	dol	PERSON
ajfa-9455	97	4	dfl	PERSON
ajfa-9455	98	1	231	CARDINAL
ajfa-9455	98	2	nine	CARDINAL
ajfa-9455	99	1	1	CARDINAL
ajfa-9455	99	2	dol	PERSON
ajfa-9455	99	3	dfl	PERSON
ajfa-9455	99	4	231	CARDINAL
ajfa-9455	100	1	2	CARDINAL
ajfa-9455	101	1	ferri & jones	ORG
ajfa-9455	101	2	1979	DATE
ajfa-9455	101	3	mandelker & rhee	ORG
ajfa-9455	101	4	1984	DATE
ajfa-9455	101	5	garcia & jorgensen	ORG
ajfa-9455	101	6	2010	DATE
ajfa-9455	101	7	dol	PERSON
ajfa-9455	102	1	ten year	DATE
ajfa-9455	102	2	dol	PERSON
ajfa-9455	102	3	ten year	DATE
ajfa-9455	103	1	3	CARDINAL
ajfa-9455	104	1	ten year	DATE
ajfa-9455	104	2	annual	DATE
ajfa-9455	104	3	ten year	DATE
ajfa-9455	105	1	10-year	DATE
ajfa-9455	106	1	1	CARDINAL
ajfa-9455	108	1	dfl)i	ORG
ajfa-9455	108	2	dol	PERSON
ajfa-9455	108	3	dfl	PERSON
ajfa-9455	108	4	2	CARDINAL
ajfa-9455	108	5	+	CARDINAL
ajfa-9455	108	6	1	CARDINAL
ajfa-9455	108	7	2	CARDINAL
ajfa-9455	108	8	dfl)i	ORG
ajfa-9455	108	9	3	CARDINAL
ajfa-9455	108	10	dol	PERSON
ajfa-9455	108	11	dfl	PERSON
ajfa-9455	109	1	roa	PERSON
ajfa-9455	110	1	1	CARDINAL
ajfa-9455	110	2	1970	DATE
ajfa-9455	110	3	1972	DATE
ajfa-9455	110	4	fama & macbeth, 1973	ORG
ajfa-9455	110	5	rhee	PERSON
ajfa-9455	110	6	1984	DATE
ajfa-9455	111	1	dol	PERSON
ajfa-9455	111	2	231	CARDINAL
ajfa-9455	111	3	ten year	DATE
ajfa-9455	111	4	three	CARDINAL
ajfa-9455	111	5	4	CARDINAL
ajfa-9455	112	1	first	ORDINAL
ajfa-9455	112	2	three	CARDINAL
ajfa-9455	112	3	1	CARDINAL
ajfa-9455	112	4	three	CARDINAL
ajfa-9455	112	5	2	CARDINAL
ajfa-9455	113	1	77	CARDINAL
ajfa-9455	113	2	231	CARDINAL
ajfa-9455	113	3	asian	NORP
ajfa-9455	113	4	finance & accounting	ORG
ajfa-9455	113	5	1946-052x 2016	MONEY
ajfa-9455	113	6	8	CARDINAL
ajfa-9455	113	7	1	CARDINAL
ajfa-9455	113	8	219	CARDINAL
ajfa-9455	113	9	3	CARDINAL
ajfa-9455	114	1	3	CARDINAL
ajfa-9455	114	2	three	CARDINAL
ajfa-9455	115	1	four	CARDINAL
ajfa-9455	115	2	huffman	ORG
ajfa-9455	115	3	1989	DATE
ajfa-9455	115	4	five	CARDINAL
ajfa-9455	115	5	rhee	PERSON
ajfa-9455	115	6	1984	DATE
ajfa-9455	116	1	3	CARDINAL
ajfa-9455	116	2	dolp	GPE
ajfa-9455	117	1	dolp	GPE
ajfa-9455	117	2	dflp	ORG
ajfa-9455	119	1	4	CARDINAL
ajfa-9455	119	2	1	CARDINAL
ajfa-9455	119	3	2	CARDINAL
ajfa-9455	119	4	3	CARDINAL
ajfa-9455	119	5	1	CARDINAL
ajfa-9455	119	6	dol	PERSON
ajfa-9455	119	7	dfl	PERSON
ajfa-9455	119	8	231	CARDINAL
ajfa-9455	119	9	nine	CARDINAL
ajfa-9455	120	1	2	CARDINAL
ajfa-9455	121	1	3	CARDINAL
ajfa-9455	121	2	1	CARDINAL
ajfa-9455	121	3	2 & 3	DATE
ajfa-9455	122	1	one to nine	CARDINAL
ajfa-9455	122	2	231	CARDINAL
ajfa-9455	122	3	nine	CARDINAL
ajfa-9455	123	1	1	CARDINAL
ajfa-9455	123	2	dol	PERSON
ajfa-9455	123	3	dfl	PERSON
ajfa-9455	123	4	nine	CARDINAL
ajfa-9455	124	1	1	CARDINAL
ajfa-9455	124	2	dol	PERSON
ajfa-9455	124	3	dfl	PERSON
ajfa-9455	128	1	asian journal of finance & accounting	ORG
ajfa-9455	128	2	1946-052x 2016	MONEY
ajfa-9455	128	3	8	CARDINAL
ajfa-9455	128	4	1	CARDINAL
ajfa-9455	128	5	220	CARDINAL
ajfa-9455	128	6	1	CARDINAL
ajfa-9455	128	7	nine	CARDINAL
ajfa-9455	129	1	3.854	CARDINAL
ajfa-9455	129	2	222 230	CARDINAL
ajfa-9455	129	3	0.973 .458 dol	QUANTITY
ajfa-9455	129	4	0.584 4.645	MONEY
ajfa-9455	129	5	.021	ORG
ajfa-9455	129	6	0.534 6.603	MONEY
ajfa-9455	129	7	222 230	CARDINAL
ajfa-9455	129	8	2.243 .025	MONEY
ajfa-9455	129	9	28.246	CARDINAL
ajfa-9455	129	10	222 230	CARDINAL
ajfa-9455	129	11	3.531	CARDINAL
ajfa-9455	129	12	0.477 1.253	CARDINAL
ajfa-9455	129	13	222 230	CARDINAL
ajfa-9455	129	14	10.566 .000	CARDINAL
ajfa-9455	130	1	1.160	CARDINAL
ajfa-9455	130	2	222 230	CARDINAL
ajfa-9455	130	3	2.798 .006	CARDINAL
ajfa-9455	130	4	10 per cent	MONEY
ajfa-9455	131	1	2	CARDINAL
ajfa-9455	132	1	2	CARDINAL
ajfa-9455	132	2	dol	PERSON
ajfa-9455	132	3	dfl	PERSON
ajfa-9455	137	1	india	GPE
ajfa-9455	137	2	dol	PERSON
ajfa-9455	137	3	dfl	PERSON
ajfa-9455	138	1	dol	PERSON
ajfa-9455	138	2	dfl	PERSON
ajfa-9455	139	1	dol	PERSON
ajfa-9455	139	2	ten year	DATE
ajfa-9455	139	3	dfl	ORG
ajfa-9455	139	4	ten year	DATE
ajfa-9455	140	1	5	CARDINAL
ajfa-9455	140	2	dol	PERSON
ajfa-9455	140	3	dfl	PERSON
ajfa-9455	141	1	dol	PERSON
ajfa-9455	141	2	dfl	PERSON
ajfa-9455	142	1	3	CARDINAL
ajfa-9455	142	2	2	CARDINAL
ajfa-9455	142	3	asian	NORP
ajfa-9455	142	4	finance & accounting	ORG
ajfa-9455	142	5	1946-052x 2016	MONEY
ajfa-9455	142	6	8	CARDINAL
ajfa-9455	143	1	1	CARDINAL
ajfa-9455	143	2	221	CARDINAL
ajfa-9455	143	3	2	CARDINAL
ajfa-9455	143	4	dol dfl ln(sales	PERSON
ajfa-9455	143	5	1.000	CARDINAL
ajfa-9455	143	6	1.000	CARDINAL
ajfa-9455	143	7	0.024	CARDINAL
ajfa-9455	143	8	1.000	CARDINAL
ajfa-9455	144	1	0.282	CARDINAL
ajfa-9455	144	2	1.000 0.033 0.219	QUANTITY
ajfa-9455	144	3	1.000	CARDINAL
ajfa-9455	144	4	1.000	CARDINAL
ajfa-9455	144	5	10 per cent	MONEY
ajfa-9455	145	1	3	CARDINAL
ajfa-9455	145	2	231	CARDINAL
ajfa-9455	146	1	dol	PERSON
ajfa-9455	146	2	dfl	PERSON
ajfa-9455	146	3	2	CARDINAL
ajfa-9455	147	1	3	CARDINAL
ajfa-9455	147	2	1	CARDINAL
ajfa-9455	147	3	6.582	CARDINAL
ajfa-9455	147	4	p<1%	PERCENT
ajfa-9455	147	5	2	CARDINAL
ajfa-9455	147	6	3.973	CARDINAL
ajfa-9455	147	7	p<1%	PERCENT
ajfa-9455	147	8	3	CARDINAL
ajfa-9455	147	9	2.773	CARDINAL
ajfa-9455	148	1	1	CARDINAL
ajfa-9455	148	2	dol	PERSON
ajfa-9455	149	1	dfl	ORG
ajfa-9455	150	1	dol	PERSON
ajfa-9455	150	2	dfl	ORG
ajfa-9455	151	1	2	CARDINAL
ajfa-9455	152	1	dfl	PERSON
ajfa-9455	153	1	dol	PERSON
ajfa-9455	153	2	2	CARDINAL
ajfa-9455	153	3	1	CARDINAL
ajfa-9455	154	1	2	CARDINAL
ajfa-9455	154	2	77	CARDINAL
ajfa-9455	154	3	three	CARDINAL
ajfa-9455	154	4	231	CARDINAL
ajfa-9455	154	5	231	CARDINAL
ajfa-9455	154	6	model 3	DATE
ajfa-9455	155	1	3	CARDINAL
ajfa-9455	155	2	dol	PERSON
ajfa-9455	155	3	dfl	ORG
ajfa-9455	155	4	2	CARDINAL
ajfa-9455	156	1	1	CARDINAL
ajfa-9455	156	2	2	CARDINAL
ajfa-9455	157	1	four	CARDINAL
ajfa-9455	157	2	five	CARDINAL
ajfa-9455	157	3	232	CARDINAL
ajfa-9455	157	4	58	CARDINAL
ajfa-9455	157	5	four	CARDINAL
ajfa-9455	157	6	230	CARDINAL
ajfa-9455	157	7	46	CARDINAL
ajfa-9455	157	8	five	CARDINAL
ajfa-9455	158	1	3	CARDINAL
ajfa-9455	159	1	dol	PERSON
ajfa-9455	159	2	dol	PERSON
ajfa-9455	159	3	asian journal of finance & accounting	ORG
ajfa-9455	159	4	1946-052x 2016	MONEY
ajfa-9455	159	5	8	CARDINAL
ajfa-9455	159	6	1	CARDINAL
ajfa-9455	159	7	222	CARDINAL
ajfa-9455	160	1	dfl	ORG
ajfa-9455	160	2	mm	PERSON
ajfa-9455	160	3	modigliani	ORG
ajfa-9455	160	4	miller	ORG
ajfa-9455	160	5	1958	DATE
ajfa-9455	162	1	3	CARDINAL
ajfa-9455	162	2	1	CARDINAL
ajfa-9455	164	1	dfl)i	ORG
ajfa-9455	164	2	2	CARDINAL
ajfa-9455	164	3	+	CARDINAL
ajfa-9455	164	4	1	CARDINAL
ajfa-9455	164	5	2	CARDINAL
ajfa-9455	164	6	dfl)i	ORG
ajfa-9455	164	7	3	CARDINAL
ajfa-9455	164	8	3	CARDINAL
ajfa-9455	164	9	dolp	GPE
ajfa-9455	165	1	1 model	QUANTITY
ajfa-9455	165	2	2	CARDINAL
ajfa-9455	165	3	3	CARDINAL
ajfa-9455	165	4	2.845	CARDINAL
ajfa-9455	165	5	24.557	CARDINAL
ajfa-9455	165	6	2.365	CARDINAL
ajfa-9455	165	7	7.397	CARDINAL
ajfa-9455	165	8	3.144	CARDINAL
ajfa-9455	165	9	dol - 0.739	PERSON
ajfa-9455	165	10	0.741	CARDINAL
ajfa-9455	165	11	1.524	CARDINAL
ajfa-9455	165	12	0.010	CARDINAL
ajfa-9455	165	13	0.017	CARDINAL
ajfa-9455	166	1	+ 0.052	CARDINAL
ajfa-9455	166	2	1.639	CARDINAL
ajfa-9455	166	3	0.043	CARDINAL
ajfa-9455	166	4	0.055 0.066	PERCENT
ajfa-9455	166	5	0.070	CARDINAL
ajfa-9455	166	6	6.582	CARDINAL
ajfa-9455	166	7	2.773	CARDINAL
ajfa-9455	166	8	0.002 0.004 0.069	CARDINAL
ajfa-9455	166	9	231	CARDINAL
ajfa-9455	166	10	231	CARDINAL
ajfa-9455	166	11	231	CARDINAL
ajfa-9455	166	12	the 01 percent	PERCENT
ajfa-9455	166	13	10 per cent	MONEY
ajfa-9455	168	1	asian journal of finance & accounting	ORG
ajfa-9455	168	2	1946-052x 2016	MONEY
ajfa-9455	168	3	8	CARDINAL
ajfa-9455	168	4	223 5	DATE
ajfa-9455	168	5	dol	PERSON
ajfa-9455	168	6	dfl	PERSON
ajfa-9455	169	1	dol	PERSON
ajfa-9455	170	1	dol	PERSON
ajfa-9455	170	2	dfl	PERSON
ajfa-9455	170	3	2	CARDINAL
ajfa-9455	173	1	dol	PERSON
ajfa-9455	174	1	dfl	ORG
ajfa-9455	175	1	231	CARDINAL
ajfa-9455	175	2	nine	CARDINAL
ajfa-9455	175	3	annual	DATE
ajfa-9455	175	4	1	CARDINAL
ajfa-9455	176	1	indian	NORP
ajfa-9455	180	1	1	CARDINAL
ajfa-9455	181	1	2	CARDINAL
ajfa-9455	181	2	rhee	PERSON
ajfa-9455	181	3	1984	DATE
ajfa-9455	181	4	10 years	DATE
ajfa-9455	181	5	monthly	DATE
ajfa-9455	183	1	1-231	CARDINAL
ajfa-9455	183	2	ri	GPE
ajfa-9455	184	1	monthly	DATE
ajfa-9455	184	2	month	DATE
ajfa-9455	184	3	50	CARDINAL
ajfa-9455	185	1	3	CARDINAL
ajfa-9455	185	2	garcia	PERSON
ajfa-9455	185	3	jorgensen	PERSON
ajfa-9455	185	4	2010	DATE
ajfa-9455	185	5	five-year	DATE
ajfa-9455	185	6	dol	PERSON
ajfa-9455	185	7	five-year	DATE
ajfa-9455	186	1	rhee	PERSON
ajfa-9455	186	2	1984	DATE
ajfa-9455	186	3	two	CARDINAL
ajfa-9455	186	4	dol	PERSON
ajfa-9455	186	5	dfl	PERSON
ajfa-9455	187	1	4	CARDINAL
ajfa-9455	187	2	huffman	PERSON
ajfa-9455	187	3	1989	DATE
ajfa-9455	187	4	rhee	PERSON
ajfa-9455	187	5	1984	DATE
ajfa-9455	187	6	four	CARDINAL
ajfa-9455	187	7	five	CARDINAL
ajfa-9455	188	1	5	CARDINAL
ajfa-9455	189	1	asian journal of finance & accounting	ORG
ajfa-9455	189	2	1946-052x 2016	MONEY
ajfa-9455	189	3	8	CARDINAL
ajfa-9455	189	4	1	CARDINAL
ajfa-9455	189	5	224	CARDINAL
ajfa-9455	189	6	a. w.	PERSON
ajfa-9455	189	7	1992	DATE
ajfa-9455	191	1	30(1	CARDINAL
ajfa-9455	191	2	94	CARDINAL
ajfa-9455	192	1	al-khazali	PERSON
ajfa-9455	192	2	t. a.	GPE
ajfa-9455	192	3	2005	DATE
ajfa-9455	194	1	79	CARDINAL
ajfa-9455	195	1	anderson	PERSON
ajfa-9455	195	2	k., & brooks	ORG
ajfa-9455	195	3	2006	DATE
ajfa-9455	197	1	journal of asset management	ORG
ajfa-9455	197	2	6(6	CARDINAL
ajfa-9455	197	3	456	CARDINAL
ajfa-9455	198	1	j. & peterson	ORG
ajfa-9455	198	2	p.p.	GPE
ajfa-9455	198	3	1984	DATE
ajfa-9455	200	1	39(4	CARDINAL
ajfa-9455	200	2	1055–1065	DATE
ajfa-9455	201	1	http://dx.doi.org/10.1111/j.1540-6261.1984.tb03892.x azmat	PERSON
ajfa-9455	201	2	2014	DATE
ajfa-9455	202	1	pakistan	GPE
ajfa-9455	203	1	international journal of emerging markets	ORG
ajfa-9455	203	2	9(4	CARDINAL
ajfa-9455	203	3	488	CARDINAL
ajfa-9455	204	1	http://dx.doi.org/10.1108/ijoem-11-2011-0104	CARDINAL
ajfa-9455	204	2	r., & brown	ORG
ajfa-9455	204	3	1968	DATE
ajfa-9455	206	1	6(2	CARDINAL
ajfa-9455	206	2	159–178	CARDINAL
ajfa-9455	207	1	barth	PERSON
ajfa-9455	207	2	m. e.	PERSON
ajfa-9455	207	3	w. h., & landsman	PERSON
ajfa-9455	207	4	w. r.	PERSON
ajfa-9455	207	5	2001	DATE
ajfa-9455	209	1	31	DATE
ajfa-9455	209	2	77	CARDINAL
ajfa-9455	210	1	w.	PERSON
ajfa-9455	210	2	kettler	ORG
ajfa-9455	210	3	p., & scholes	ORG
ajfa-9455	210	4	m.	PERSON
ajfa-9455	210	5	1970	DATE
ajfa-9455	212	1	45(4	DATE
ajfa-9455	212	2	654	CARDINAL
ajfa-9455	212	3	682	CARDINAL
ajfa-9455	213	1	w., & morse	ORG
ajfa-9455	213	2	1978	DATE
ajfa-9455	215	1	34	CARDINAL
ajfa-9455	215	2	4	CARDINAL
ajfa-9455	215	3	65	CARDINAL
ajfa-9455	216	1	l.a.	GPE
ajfa-9455	216	2	2009	DATE
ajfa-9455	218	1	2	CARDINAL
ajfa-9455	218	2	7–27	CARDINAL
ajfa-9455	219	1	bekaert	PERSON
ajfa-9455	219	2	c.r.	GPE
ajfa-9455	219	3	2013	DATE
ajfa-9455	223	1	m., mehta	PERSON
ajfa-9455	223	2	s.	PERSON
ajfa-9455	223	3	2002	DATE
ajfa-9455	224	1	indian	NORP
ajfa-9455	225	1	quarterly	DATE
ajfa-9455	225	2	117(1	DATE
ajfa-9455	225	3	121–148	CARDINAL
ajfa-9455	226	1	s. k.	PERSON
ajfa-9455	226	2	d. p.	PERSON
ajfa-9455	226	3	2009	DATE
ajfa-9455	227	1	indian	NORP
ajfa-9455	228	1	the iup journal	ORG
ajfa-9455	228	2	15(9	CARDINAL
ajfa-9455	228	3	63-82.retrieved	CARDINAL
ajfa-9455	228	4	http://ssrn.com/abstract=1470591 bhandari	PERSON
ajfa-9455	228	5	l.c.	PERSON
ajfa-9455	228	6	1988	DATE
ajfa-9455	230	1	43(2	CARDINAL
ajfa-9455	230	2	507	CARDINAL
ajfa-9455	231	1	asian	NORP
ajfa-9455	231	2	finance & accounting	ORG
ajfa-9455	231	3	1946-052x 2016	MONEY
ajfa-9455	231	4	8	CARDINAL
ajfa-9455	231	5	1	CARDINAL
ajfa-9455	231	6	225	CARDINAL
ajfa-9455	231	7	bianchi	GPE
ajfa-9455	231	8	constanza.	ORG
ajfa-9455	232	1	2014	DATE
ajfa-9455	233	1	chilean	NORP
ajfa-9455	234	1	international journal of emerging markets	ORG
ajfa-9455	234	2	9(1	CARDINAL
ajfa-9455	234	3	54	CARDINAL
ajfa-9455	235	1	fischer	PERSON
ajfa-9455	236	1	1972	DATE
ajfa-9455	238	1	45(3	CARDINAL
ajfa-9455	238	2	444	CARDINAL
ajfa-9455	239	1	jensen	PERSON
ajfa-9455	239	2	m. c.	PERSON
ajfa-9455	239	3	m.	PERSON
ajfa-9455	239	4	1972	DATE
ajfa-9455	241	1	jensen	GPE
ajfa-9455	241	2	m. c.	PERSON
ajfa-9455	242	1	new york	GPE
ajfa-9455	244	1	2025	CARDINAL
ajfa-9455	245	1	pwc ipo centre	ORG
ajfa-9455	245	2	25	CARDINAL
ajfa-9455	246	1	carlson	PERSON
ajfa-9455	246	2	m.	PERSON
ajfa-9455	246	3	fisher	PERSON
ajfa-9455	246	4	a., & giammarino	ORG
ajfa-9455	246	5	r.	PERSON
ajfa-9455	246	6	2004	DATE
ajfa-9455	248	1	59(6	CARDINAL
ajfa-9455	248	2	2577	CARDINAL
ajfa-9455	249	1	cheng	PERSON
ajfa-9455	249	2	ming-chang & tzeng	ORG
ajfa-9455	249	3	zuwei-ching	PERSON
ajfa-9455	249	4	2011	DATE
ajfa-9455	251	1	world journal of management	ORG
ajfa-9455	251	2	3(2	CARDINAL
ajfa-9455	251	3	30	CARDINAL
ajfa-9455	252	1	cheung	GPE
ajfa-9455	252	2	w.y.	GPE
ajfa-9455	252	3	l.k.	PERSON
ajfa-9455	252	4	1992	DATE
ajfa-9455	253	1	u.s.	GPE
ajfa-9455	253	2	japan	GPE
ajfa-9455	254	1	journal of international financial management	ORG
ajfa-9455	254	2	21(1	CARDINAL
ajfa-9455	254	3	93–108	PERSON
ajfa-9455	255	1	christie, a.a.	ORG
ajfa-9455	255	2	1982	DATE
ajfa-9455	257	1	journal of financial economics	ORG
ajfa-9455	257	2	407–32	DATE
ajfa-9455	258	1	collins	PERSON
ajfa-9455	258	2	d.	NORP
ajfa-9455	258	3	rozeff	GPE
ajfa-9455	258	4	m., & dhaliwal	ORG
ajfa-9455	258	5	1981	DATE
ajfa-9455	260	1	3(1	CARDINAL
ajfa-9455	260	2	37	CARDINAL
ajfa-9455	261	1	cooper, i. (	ORG
ajfa-9455	261	2	2006	DATE
ajfa-9455	263	1	61(1	CARDINAL
ajfa-9455	263	2	139–170	CARDINAL
ajfa-9455	264	1	deakin	PERSON
ajfa-9455	264	2	1979	DATE
ajfa-9455	266	1	54(4	CARDINAL
ajfa-9455	266	2	722	CARDINAL
ajfa-9455	267	1	deyoung	GPE
ajfa-9455	267	2	r., & roland	ORG
ajfa-9455	267	3	k.p.	PERSON
ajfa-9455	267	4	2001	DATE
ajfa-9455	269	1	10	CARDINAL
ajfa-9455	269	2	54	CARDINAL
ajfa-9455	270	1	finance & accounting	ORG
ajfa-9455	270	2	1946-052x 2016	MONEY
ajfa-9455	270	3	8	CARDINAL
ajfa-9455	270	4	1	CARDINAL
ajfa-9455	270	5	226	CARDINAL
ajfa-9455	270	6	dimitrov	ORG
ajfa-9455	270	7	& jain	ORG
ajfa-9455	270	8	p.c.	GPE
ajfa-9455	270	9	2008	DATE
ajfa-9455	272	1	journal of accounting, auditing & finance	ORG
ajfa-9455	272	2	23	CARDINAL
ajfa-9455	272	3	2	CARDINAL
ajfa-9455	272	4	191–222	CARDINAL
ajfa-9455	273	1	dotan	GPE
ajfa-9455	273	2	a., & ravid	ORG
ajfa-9455	273	3	s.a.	GPE
ajfa-9455	273	4	1985	DATE
ajfa-9455	275	1	40	CARDINAL
ajfa-9455	275	2	501	CARDINAL
ajfa-9455	276	1	2002	DATE
ajfa-9455	277	1	european	NORP
ajfa-9455	278	1	the european accounting review	ORG
ajfa-9455	278	2	119–151	CARDINAL
ajfa-9455	279	1	fama	ORG
ajfa-9455	279	2	e. f., & macbeth	PERSON
ajfa-9455	279	3	j. d.	PERSON
ajfa-9455	279	4	1973	DATE
ajfa-9455	281	1	81	CARDINAL
ajfa-9455	281	2	607	CARDINAL
ajfa-9455	282	1	http://dx.doi.org/10.1086/260061 ferri	PERSON
ajfa-9455	282	2	m. g.	PERSON
ajfa-9455	282	3	w.h.	GPE
ajfa-9455	282	4	1979	DATE
ajfa-9455	284	1	631-644	CARDINAL
ajfa-9455	285	1	flatt	PERSON
ajfa-9455	285	2	s.j.	GPE
ajfa-9455	285	3	2008	DATE
ajfa-9455	287	1	16(1-2	CARDINAL
ajfa-9455	287	2	1188-1211	DATE
ajfa-9455	288	1	francis	PERSON
ajfa-9455	288	2	j., & schipper	ORG
ajfa-9455	288	3	1999	DATE
ajfa-9455	290	1	319–352	CARDINAL
ajfa-9455	291	1	french	NORP
ajfa-9455	291	2	k.r.	GPE
ajfa-9455	291	3	g.w.	GPE
ajfa-9455	291	4	r.f.	GPE
ajfa-9455	291	5	1987	DATE
ajfa-9455	293	1	journal of financial economics	ORG
ajfa-9455	293	2	19(1	CARDINAL
ajfa-9455	294	1	3–29	CARDINAL
ajfa-9455	295	1	j.m.	GPE
ajfa-9455	295	2	j.a.	GPE
ajfa-9455	295	3	1982	DATE
ajfa-9455	297	1	11(2	CARDINAL
ajfa-9455	297	2	15–23	CARDINAL
ajfa-9455	298	1	garcia	PERSON
ajfa-9455	298	2	l., & jorgensen	ORG
ajfa-9455	298	3	r.d.	GPE
ajfa-9455	298	4	2010	DATE
ajfa-9455	300	1	39(3	CARDINAL
ajfa-9455	300	2	1127–1153	CARDINAL
ajfa-9455	301	1	j.e.	GPE
ajfa-9455	301	2	1997	DATE
ajfa-9455	303	1	garten	GPE
ajfa-9455	303	2	ed	PERSON
ajfa-9455	303	3	ten	CARDINAL
ajfa-9455	304	1	new york	GPE
ajfa-9455	305	1	griffin	PERSON
ajfa-9455	305	2	h.f.	GPE
ajfa-9455	305	3	m.t.	GPE
ajfa-9455	305	4	2003	DATE
ajfa-9455	307	1	journal of financial research	ORG
ajfa-9455	307	2	26	CARDINAL
ajfa-9455	307	3	179	CARDINAL
ajfa-9455	308	1	graham	PERSON
ajfa-9455	308	2	dodd	PERSON
ajfa-9455	308	3	david	PERSON
ajfa-9455	308	4	1934	DATE
ajfa-9455	310	1	new york	GPE
ajfa-9455	311	1	mcgrawhill.	ORG
ajfa-9455	312	1	habib, a. (	PERSON
ajfa-9455	312	2	2004	DATE
ajfa-9455	313	1	japan	GPE
ajfa-9455	314	1	30(11	CARDINAL
ajfa-9455	314	2	1–15	CARDINAL
ajfa-9455	315	1	asian	NORP
ajfa-9455	315	2	finance & accounting	ORG
ajfa-9455	315	3	1946-052x 2016	MONEY
ajfa-9455	315	4	8	CARDINAL
ajfa-9455	315	5	1	CARDINAL
ajfa-9455	315	6	227 habib	PERSON
ajfa-9455	315	7	ahsan	PERSON
ajfa-9455	315	8	2010	DATE
ajfa-9455	316	1	australian	NORP
ajfa-9455	317	1	2	CARDINAL
ajfa-9455	317	2	2	CARDINAL
ajfa-9455	317	3	190	CARDINAL
ajfa-9455	318	1	http://dx.doi.org/10.1108/10309611011073269 habib	PERSON
ajfa-9455	318	2	ahsan & azim	ORG
ajfa-9455	318	3	istiaq	PERSON
ajfa-9455	318	4	2008	DATE
ajfa-9455	319	1	australia	GPE
ajfa-9455	320	1	21(2	CARDINAL
ajfa-9455	320	2	167	CARDINAL
ajfa-9455	320	3	194	CARDINAL
ajfa-9455	321	1	ho	GPE
ajfa-9455	321	2	y.k.	GPE
ajfa-9455	321	3	xu	PERSON
ajfa-9455	321	4	z., & yap	ORG
ajfa-9455	321	5	c.m.	PERSON
ajfa-9455	321	6	2004	DATE
ajfa-9455	323	1	44	DATE
ajfa-9455	323	2	393	CARDINAL
ajfa-9455	324	1	holthausen	GPE
ajfa-9455	324	2	r.w.	GPE
ajfa-9455	324	3	r.l.	GPE
ajfa-9455	324	4	2001	DATE
ajfa-9455	326	1	31(1	CARDINAL
ajfa-9455	326	2	3–75	DATE
ajfa-9455	327	1	http://dx.doi.org/10.1016/s0165-4101(01)00029-5 hoskisson	PERSON
ajfa-9455	327	2	r.e.	GPE
ajfa-9455	327	3	eden	GPE
ajfa-9455	327	4	l.	GPE
ajfa-9455	327	5	lau	PERSON
ajfa-9455	327	6	c.m.	GPE
ajfa-9455	327	7	wright	PERSON
ajfa-9455	327	8	m. (	PERSON
ajfa-9455	327	9	2000	DATE
ajfa-9455	329	1	academy of management journal	ORG
ajfa-9455	329	2	43(3	DATE
ajfa-9455	329	3	249–267	CARDINAL
ajfa-9455	330	1	1983	DATE
ajfa-9455	332	1	7	CARDINAL
ajfa-9455	332	2	197	CARDINAL
ajfa-9455	333	1	http://dx.doi.org/10.1016/0378-4266(83)90032-8 huffman	PERSON
ajfa-9455	333	2	stephen p.	PERSON
ajfa-9455	333	3	1989	DATE
ajfa-9455	335	1	quarterly	DATE
ajfa-9455	335	2	28(1	CARDINAL
ajfa-9455	335	3	83	CARDINAL
ajfa-9455	336	1	hughes	ORG
ajfa-9455	336	2	j., & ricks	ORG
ajfa-9455	336	3	w.	PERSON
ajfa-9455	336	4	1984	DATE
ajfa-9455	338	1	6(1	CARDINAL
ajfa-9455	338	2	101	CARDINAL
ajfa-9455	340	1	25	CARDINAL
ajfa-9455	341	1	jensen	PERSON
ajfa-9455	341	2	m., & meckling	ORG
ajfa-9455	341	3	w.	PERSON
ajfa-9455	341	4	1978	DATE
ajfa-9455	343	1	financial analyst journal	ORG
ajfa-9455	343	2	34(1	CARDINAL
ajfa-9455	343	3	31	CARDINAL
ajfa-9455	344	1	j.r.	GPE
ajfa-9455	344	2	noe	ORG
ajfa-9455	344	3	t.h.	GPE
ajfa-9455	344	4	g.g.	GPE
ajfa-9455	344	5	1991	DATE
ajfa-9455	346	1	46	DATE
ajfa-9455	346	2	1693-1715	CARDINAL
ajfa-9455	347	1	khanna	PERSON
ajfa-9455	347	2	t., & palepu	ORG
ajfa-9455	347	3	k.	PERSON
ajfa-9455	347	4	1999	DATE
ajfa-9455	349	1	nber	PERSON
ajfa-9455	349	2	6955	DATE
ajfa-9455	350	1	http://www.nber.org/papers/w6955.pdf lee, n., & swenson	PERSON
ajfa-9455	350	2	2012	DATE
ajfa-9455	351	1	the international journal of accounting	ORG
ajfa-9455	351	2	47(2	CARDINAL
ajfa-9455	351	3	155–167	CARDINAL
ajfa-9455	352	1	http://dx.doi.org/10.1016/j.intacc.2012.03.001	ORG
ajfa-9455	352	2	e., &	ORG
ajfa-9455	352	3	2002	DATE
ajfa-9455	354	1	financial analysts journal	ORG
ajfa-9455	354	2	58(2	CARDINAL
ajfa-9455	354	3	44	CARDINAL
ajfa-9455	355	1	http://dx.doi.org/10.2469/faj.v58.n2.2522 asian journal of finance & accounting	ORG
ajfa-9455	355	2	1946-052x 2016	MONEY
ajfa-9455	355	3	8	CARDINAL
ajfa-9455	355	4	1	CARDINAL
ajfa-9455	355	5	228	CARDINAL
ajfa-9455	355	6	g.n.	GPE
ajfa-9455	355	7	s.g.	GPE
ajfa-9455	355	8	1984	DATE
ajfa-9455	358	1	http://dx.doi.org/10.4337/9781781009147.00028 merchant,	PERSON
ajfa-9455	358	2	h., & allen-ford	ORG
ajfa-9455	358	3	l.	PERSON
ajfa-9455	358	4	2012	DATE
ajfa-9455	360	1	a.	PERSON
ajfa-9455	361	1	london	GPE
ajfa-9455	361	2	uk	GPE
ajfa-9455	361	3	edward elgar	PERSON
ajfa-9455	362	1	modigliani	ORG
ajfa-9455	362	2	franco & miller	ORG
ajfa-9455	362	3	merton h.	ORG
ajfa-9455	362	4	1958	DATE
ajfa-9455	364	1	the american economic review	ORG
ajfa-9455	364	2	48(3	DATE
ajfa-9455	364	3	261	CARDINAL
ajfa-9455	365	1	2000	DATE
ajfa-9455	366	1	pakistan	GPE
ajfa-9455	367	1	the pakistan development review	ORG
ajfa-9455	367	2	39(4	CARDINAL
ajfa-9455	367	3	951–962	CARDINAL
ajfa-9455	367	4	papadaki	LOC
ajfa-9455	367	5	2007	DATE
ajfa-9455	368	1	the athens stock exchange	ORG
ajfa-9455	369	1	33(5	CARDINAL
ajfa-9455	369	2	309–320	CARDINAL
ajfa-9455	369	3	pari	NORP
ajfa-9455	369	4	r.	NORP
ajfa-9455	369	5	carvell	ORG
ajfa-9455	369	6	s., & sullivan	ORG
ajfa-9455	369	7	1989	DATE
ajfa-9455	371	1	http://dx.doi.org/10.2469/faj.v45.n2.60 prezas	GPE
ajfa-9455	371	2	a. p.	PERSON
ajfa-9455	371	3	1987	DATE
ajfa-9455	373	1	16(2	CARDINAL
ajfa-9455	373	2	39–44	CARDINAL
ajfa-9455	374	1	nigerian	NORP
ajfa-9455	374	2	1986-2012	DATE
ajfa-9455	374	3	j., & sarkar	ORG
ajfa-9455	374	4	2000	DATE
ajfa-9455	375	1	india	GPE
ajfa-9455	376	1	1(3	CARDINAL
ajfa-9455	376	2	161–194	CARDINAL
ajfa-9455	377	1	k. (2008	PERSON
ajfa-9455	378	1	india	GPE
ajfa-9455	378	2	journal of accounting	ORG
ajfa-9455	378	3	23(4	CARDINAL
ajfa-9455	378	4	517	CARDINAL
ajfa-9455	379	1	http://dx.doi.org/10.1177/0148558x0802300405 sarma	PERSON
ajfa-9455	379	2	l. v. l. n., & rao	PERSON
ajfa-9455	379	3	k. s. h.	PERSON
ajfa-9455	379	4	1969	DATE
ajfa-9455	381	1	24(4	CARDINAL
ajfa-9455	381	2	673	CARDINAL
ajfa-9455	382	1	william.	PERSON
ajfa-9455	382	2	1989	DATE
ajfa-9455	384	1	44	DATE
ajfa-9455	384	2	1115	CARDINAL
ajfa-9455	385	1	a.k.	GPE
ajfa-9455	385	2	2006	DATE
ajfa-9455	386	1	india	GPE
ajfa-9455	387	1	cambridge	GPE
ajfa-9455	388	1	6(2	CARDINAL
ajfa-9455	388	2	70-76	DATE
ajfa-9455	389	1	shehata	ORG
ajfa-9455	389	2	m. (	PERSON
ajfa-9455	389	3	1991	DATE
ajfa-9455	390	1	two	CARDINAL
ajfa-9455	391	1	2	CARDINAL
ajfa-9455	391	2	66(4	CARDINAL
ajfa-9455	391	3	768-787	CARDINAL
ajfa-9455	391	4	lambros	GPE
ajfa-9455	391	5	2005	DATE
ajfa-9455	392	1	the athens stock exchange	ORG
ajfa-9455	393	1	http://dx.doi.org/10.2139/ssrn.872272 asian journal of finance & accounting	ORG
ajfa-9455	393	2	1946-052x 2016	MONEY
ajfa-9455	393	3	8	CARDINAL
ajfa-9455	394	1	1	CARDINAL
ajfa-9455	394	2	229	CARDINAL
ajfa-9455	394	3	j.e.	PERSON
ajfa-9455	394	4	2013	DATE
ajfa-9455	395	1	tunisian	NORP
ajfa-9455	396	1	international journal accounting	ORG
ajfa-9455	396	2	4(1	CARDINAL
ajfa-9455	396	3	98–117	PRODUCT
ajfa-9455	397	1	http://dx.doi.org/10.1504/ijaf.2013.053115 trezevant	GPE
ajfa-9455	397	2	r.	PERSON
ajfa-9455	397	3	1992	DATE
ajfa-9455	398	1	1981	DATE
ajfa-9455	399	1	journal of finance	ORG
ajfa-9455	399	2	47	DATE
ajfa-9455	399	3	1557-1568	CARDINAL
ajfa-9455	400	1	f.o.	GPE
ajfa-9455	400	2	a.	PERSON
ajfa-9455	400	3	2012	DATE
ajfa-9455	402	1	international journal of business and	ORG
ajfa-9455	402	2	3	CARDINAL
ajfa-9455	402	3	17	CARDINAL
ajfa-9455	402	4	9	CARDINAL
ajfa-9455	403	1	2005	DATE
ajfa-9455	405	1	60(1	CARDINAL
ajfa-9455	405	2	67–103	CARDINAL
ajfa-9455	406	1	s.a.	GPE
ajfa-9455	406	2	1990	DATE
ajfa-9455	407	1	premia	ORG
ajfa-9455	408	1	frb	ORG
ajfa-9455	408	2	new york	GPE
ajfa-9455	408	3	quarterly	DATE
ajfa-9455	408	4	15(1),15–30	CARDINAL
ajfa-9455	408	5	1983	DATE
ajfa-9455	410	1	5(1	CARDINAL
ajfa-9455	410	2	119	CARDINAL
ajfa-9455	411	1	m., & hagerman	ORG
ajfa-9455	411	2	r.	PERSON
ajfa-9455	411	3	1981	DATE
ajfa-9455	413	1	3(1	CARDINAL
ajfa-9455	413	2	129	CARDINAL