id	sid	eid	entity	type
ajfa-9632	1	1	microsoft	ORG
ajfa-9632	1	2	9632-35350	DATE
ajfa-9632	1	3	asian	NORP
ajfa-9632	1	4	finance & accounting	ORG
ajfa-9632	1	5	1946-052x 2016	MONEY
ajfa-9632	1	6	8	CARDINAL
ajfa-9632	1	7	2	CARDINAL
ajfa-9632	1	8	economics & administrative	ORG
ajfa-9632	1	9	mazandaran university	ORG
ajfa-9632	1	10	iran	GPE
ajfa-9632	1	11	islamic azad university	ORG
ajfa-9632	1	12	department of accounting	ORG
ajfa-9632	1	13	lahijan	GPE
ajfa-9632	1	14	iran	GPE
ajfa-9632	1	15	98-911	CARDINAL
ajfa-9632	1	16	seyed	PERSON
ajfa-9632	2	1	mostafavi makrani department of accounting	ORG
ajfa-9632	2	2	payam noor university	ORG
ajfa-9632	2	3	iran	GPE
ajfa-9632	2	4	june 19, 2016	DATE
ajfa-9632	2	5	july 22	DATE
ajfa-9632	2	6	2016	DATE
ajfa-9632	2	7	december 1	DATE
ajfa-9632	2	8	2016	DATE
ajfa-9632	2	9	one	CARDINAL
ajfa-9632	4	1	first	ORDINAL
ajfa-9632	5	1	21	CARDINAL
ajfa-9632	5	2	tehran stock exchange	ORG
ajfa-9632	5	3	2009 to 2014	DATE
ajfa-9632	6	1	tehran	GPE
ajfa-9632	7	1	tehran	GPE
ajfa-9632	8	1	tehran stock exchange	ORG
ajfa-9632	9	1	jel	ORG
ajfa-9632	9	2	asian	NORP
ajfa-9632	9	3	finance & accounting	ORG
ajfa-9632	9	4	1946-052x 2016	MONEY
ajfa-9632	9	5	8	CARDINAL
ajfa-9632	9	6	2	CARDINAL
ajfa-9632	9	7	32 1	DATE
ajfa-9632	13	1	karimi, 2001	LAW
ajfa-9632	14	1	one	CARDINAL
ajfa-9632	15	1	mazzarol	ORG
ajfa-9632	15	2	2003	DATE
ajfa-9632	18	1	tehran stock exchange	ORG
ajfa-9632	19	1	tehran stock exchange	ORG
ajfa-9632	19	2	recent years	DATE
ajfa-9632	20	1	2	CARDINAL
ajfa-9632	26	1	2.1	CARDINAL
ajfa-9632	27	1	weber	PERSON
ajfa-9632	27	2	1909	DATE
ajfa-9632	28	1	one	CARDINAL
ajfa-9632	30	1	asian	NORP
ajfa-9632	30	2	finance & accounting	ORG
ajfa-9632	30	3	1946-052x 2016	MONEY
ajfa-9632	30	4	8	CARDINAL
ajfa-9632	30	5	2	CARDINAL
ajfa-9632	30	6	33	DATE
ajfa-9632	34	1	2001	DATE
ajfa-9632	34	2	manafi azar	PERSON
ajfa-9632	34	3	2009	DATE
ajfa-9632	34	4	weber	DATE
ajfa-9632	34	5	1990	DATE
ajfa-9632	34	6	reid	PERSON
ajfa-9632	34	7	1966	DATE
ajfa-9632	34	8	1999	DATE
ajfa-9632	35	1	2.2	CARDINAL
ajfa-9632	36	1	1	CARDINAL
ajfa-9632	37	1	2	CARDINAL
ajfa-9632	37	2	one	CARDINAL
ajfa-9632	38	1	second	ORDINAL
ajfa-9632	38	2	first	ORDINAL
ajfa-9632	38	3	first	ORDINAL
ajfa-9632	38	4	first	ORDINAL
ajfa-9632	39	1	first	ORDINAL
ajfa-9632	39	2	second	ORDINAL
ajfa-9632	40	1	second	ORDINAL
ajfa-9632	40	2	2001	DATE
ajfa-9632	40	3	manafi azar	PERSON
ajfa-9632	40	4	2009	DATE
ajfa-9632	40	5	1929	DATE
ajfa-9632	40	6	1999	DATE
ajfa-9632	40	7	sanjo	GPE
ajfa-9632	40	8	2007	DATE
ajfa-9632	41	1	1	CARDINAL
ajfa-9632	42	1	2.3	CARDINAL
ajfa-9632	43	1	sabagh kermani	ORG
ajfa-9632	43	2	2001	DATE
ajfa-9632	44	1	first	ORDINAL
ajfa-9632	44	2	2	CARDINAL
ajfa-9632	45	1	asian	NORP
ajfa-9632	45	2	finance & accounting	ORG
ajfa-9632	45	3	1946-052x 2016	MONEY
ajfa-9632	45	4	8	CARDINAL
ajfa-9632	45	5	2	CARDINAL
ajfa-9632	45	6	34	DATE
ajfa-9632	49	1	2	CARDINAL
ajfa-9632	53	1	2001	DATE
ajfa-9632	53	2	1954	DATE
ajfa-9632	53	3	1999	DATE
ajfa-9632	54	1	2	CARDINAL
ajfa-9632	54	2	two	CARDINAL
ajfa-9632	54	3	2.4	CARDINAL
ajfa-9632	56	1	2010	DATE
ajfa-9632	58	1	rietveld	FAC
ajfa-9632	58	2	schipper, 1995)	ORG
ajfa-9632	58	3	2005	DATE
ajfa-9632	58	4	lin	PERSON
ajfa-9632	58	5	rowe, 2006)	ORG
ajfa-9632	58	6	2005	DATE
ajfa-9632	58	7	esther, 2006)	ORG
ajfa-9632	58	8	2006	DATE
ajfa-9632	58	9	chi	GPE
ajfa-9632	58	10	2007	DATE
ajfa-9632	58	11	yee et al	PERSON
ajfa-9632	58	12	2008	DATE
ajfa-9632	58	13	2008	DATE
ajfa-9632	58	14	2012	DATE
ajfa-9632	58	15	2014	DATE
ajfa-9632	58	16	ghadiri moghaddam et al	PERSON
ajfa-9632	58	17	2013	DATE
ajfa-9632	58	18	2013	DATE
ajfa-9632	58	19	ahmad	PERSON
ajfa-9632	58	20	2012	DATE
ajfa-9632	58	21	2014	DATE
ajfa-9632	59	1	first	ORDINAL
ajfa-9632	60	1	3	CARDINAL
ajfa-9632	60	2	2000	DATE
ajfa-9632	60	3	the united states	GPE
ajfa-9632	60	4	asian	NORP
ajfa-9632	60	5	finance & accounting	ORG
ajfa-9632	60	6	1946-052x 2016	MONEY
ajfa-9632	60	7	8	CARDINAL
ajfa-9632	60	8	2	CARDINAL
ajfa-9632	60	9	35	CARDINAL
ajfa-9632	61	1	wang	PERSON
ajfa-9632	61	2	hong	GPE
ajfa-9632	61	3	2016	DATE
ajfa-9632	62	1	sridhar	ORG
ajfa-9632	62	2	wan	PERSON
ajfa-9632	62	3	2010	DATE
ajfa-9632	62	4	brazilian	NORP
ajfa-9632	62	5	chinese	NORP
ajfa-9632	63	1	brazil	GPE
ajfa-9632	63	2	china	GPE
ajfa-9632	63	3	india	GPE
ajfa-9632	64	1	john et al	PERSON
ajfa-9632	64	2	2011	DATE
ajfa-9632	67	1	2012	DATE
ajfa-9632	70	1	cook	PERSON
ajfa-9632	70	2	wilson	PERSON
ajfa-9632	70	3	2013	DATE
ajfa-9632	71	1	iran	GPE
ajfa-9632	71	2	ahmad	PERSON
ajfa-9632	71	3	2012	DATE
ajfa-9632	71	4	2014	DATE
ajfa-9632	71	5	2014	DATE
ajfa-9632	71	6	mostafavi makrani	ORG
ajfa-9632	71	7	2016	DATE
ajfa-9632	72	1	4	CARDINAL
ajfa-9632	74	1	5	CARDINAL
ajfa-9632	74	2	5.1	CARDINAL
ajfa-9632	75	1	tehran stock exchange	ORG
ajfa-9632	75	2	food & beverage industry	ORG
ajfa-9632	75	3	the years 2010 to 2014	DATE
ajfa-9632	76	1	21	CARDINAL
ajfa-9632	77	1	rah avard novin	PERSON
ajfa-9632	78	1	5.2	CARDINAL
ajfa-9632	78	2	asian	NORP
ajfa-9632	78	3	finance & accounting	ORG
ajfa-9632	78	4	1946-052x 2016	MONEY
ajfa-9632	78	5	8	CARDINAL
ajfa-9632	78	6	2	CARDINAL
ajfa-9632	78	7	36	CARDINAL
ajfa-9632	78	8	distancei	GPE
ajfa-9632	78	9	distance*hhij	GPE
ajfa-9632	78	10	t +	GPE
ajfa-9632	78	11	t +	DATE
ajfa-9632	78	12	cii	ORG
ajfa-9632	79	1	distancei	GPE
ajfa-9632	79	2	t +	GPE
ajfa-9632	79	3	cii	ORG
ajfa-9632	80	1	two	CARDINAL
ajfa-9632	80	2	distance1	ORG
ajfa-9632	81	1	tehran	GPE
ajfa-9632	81	2	distance2	PERSON
ajfa-9632	82	1	zero	CARDINAL
ajfa-9632	83	1	hhi	ORG
ajfa-9632	83	2	2013	DATE
ajfa-9632	83	3	hhijt=	CARDINAL
ajfa-9632	87	1	1	CARDINAL
ajfa-9632	88	1	second	ORDINAL
ajfa-9632	89	1	zoltan	GPE
ajfa-9632	89	2	1987	DATE
ajfa-9632	93	1	asian	NORP
ajfa-9632	93	2	finance & accounting	ORG
ajfa-9632	93	3	1946-052x 2016	MONEY
ajfa-9632	93	4	8	CARDINAL
ajfa-9632	93	5	2	CARDINAL
ajfa-9632	93	6	37 6	DATE
ajfa-9632	94	1	21	CARDINAL
ajfa-9632	94	2	the years 2010 to 2014	DATE
ajfa-9632	95	1	eviews9	ORG
ajfa-9632	97	1	1	CARDINAL
ajfa-9632	98	1	zero	CARDINAL
ajfa-9632	99	1	1	CARDINAL
ajfa-9632	101	1	pesaran &	ORG
ajfa-9632	102	1	s.d	PERSON
ajfa-9632	103	1	max	PERSON
ajfa-9632	103	2	0.000 0.11	QUANTITY
ajfa-9632	103	3	0.477 0.095 0.11	QUANTITY
ajfa-9632	103	4	2.0831.098	MONEY
ajfa-9632	103	5	5.529	MONEY
ajfa-9632	103	6	distance1	ORG
ajfa-9632	105	1	1.7640.693	CARDINAL
ajfa-9632	105	2	6.865	CARDINAL
ajfa-9632	105	3	distance2	PERSON
ajfa-9632	106	1	0.0240.144 0.207 0.15	MONEY
ajfa-9632	106	2	hhi	ORG
ajfa-9632	106	3	13.093size	MONEY
ajfa-9632	106	4	0.824	CARDINAL
ajfa-9632	106	5	ci	PERSON
ajfa-9632	106	6	1	CARDINAL
ajfa-9632	107	1	less than 0.05	CARDINAL
ajfa-9632	109	1	tehran	GPE
ajfa-9632	109	2	2	CARDINAL
ajfa-9632	110	1	2	CARDINAL
ajfa-9632	110	2	tehran	GPE
ajfa-9632	111	1	first	ORDINAL
ajfa-9632	111	2	second	ORDINAL
ajfa-9632	113	1	asian	NORP
ajfa-9632	113	2	finance & accounting	ORG
ajfa-9632	113	3	1946-052x 2016	MONEY
ajfa-9632	113	4	8	CARDINAL
ajfa-9632	113	5	2	CARDINAL
ajfa-9632	113	6	38	DATE
ajfa-9632	113	7	2	CARDINAL
ajfa-9632	114	1	1	CARDINAL
ajfa-9632	114	2	coef	PERSON
ajfa-9632	116	1	coef	PERSON
ajfa-9632	118	1	0.274 0.014	CARDINAL
ajfa-9632	118	2	0.03	CARDINAL
ajfa-9632	118	3	0.064	CARDINAL
ajfa-9632	118	4	hhi	ORG
ajfa-9632	118	5	0.072 -1.36 0.006	QUANTITY
ajfa-9632	118	6	0.23	CARDINAL
ajfa-9632	118	7	0.768 0.087	CARDINAL
ajfa-9632	118	8	0.057 0.000 0.05	MONEY
ajfa-9632	120	1	0.23	CARDINAL
ajfa-9632	121	1	0.317	CARDINAL
ajfa-9632	123	1	11.866	CARDINAL
ajfa-9632	128	1	0.346	CARDINAL
ajfa-9632	128	2	0.48	CARDINAL
ajfa-9632	128	3	0.434	CARDINAL
ajfa-9632	128	4	durbin-watson	PERSON
ajfa-9632	128	5	1.89	CARDINAL
ajfa-9632	128	6	durbin-watson	ORG
ajfa-9632	128	7	2.008	CARDINAL
ajfa-9632	129	1	chaw	PERSON
ajfa-9632	131	1	0.001	CARDINAL
ajfa-9632	132	1	0.009	CARDINAL
ajfa-9632	132	2	tehran	GPE
ajfa-9632	132	3	3	CARDINAL
ajfa-9632	133	1	3	CARDINAL
ajfa-9632	133	2	tehran	GPE
ajfa-9632	133	3	tehran	GPE
ajfa-9632	134	1	tehran	GPE
ajfa-9632	134	2	first	ORDINAL
ajfa-9632	135	1	tehran	GPE
ajfa-9632	135	2	index*company	ORG
ajfa-9632	135	3	tehran	GPE
ajfa-9632	135	4	second	ORDINAL
ajfa-9632	136	1	asian journal of finance & accounting	ORG
ajfa-9632	136	2	1946-052x 2016	MONEY
ajfa-9632	136	3	8	CARDINAL
ajfa-9632	136	4	2	CARDINAL
ajfa-9632	136	5	39	CARDINAL
ajfa-9632	136	6	3	CARDINAL
ajfa-9632	136	7	1	CARDINAL
ajfa-9632	136	8	coef	PERSON
ajfa-9632	138	1	coef	PERSON
ajfa-9632	140	1	0.415 0.003	CARDINAL
ajfa-9632	140	2	distance1	ORG
ajfa-9632	140	3	0.025	CARDINAL
ajfa-9632	140	4	hhi	ORG
ajfa-9632	140	5	0.033	CARDINAL
ajfa-9632	140	6	0.01	CARDINAL
ajfa-9632	140	7	0.34	CARDINAL
ajfa-9632	140	8	0.019	CARDINAL
ajfa-9632	140	9	0.018	CARDINAL
ajfa-9632	142	1	0.001	CARDINAL
ajfa-9632	143	1	13.938	CARDINAL
ajfa-9632	143	2	16.669	CARDINAL
ajfa-9632	147	1	0.348	CARDINAL
ajfa-9632	147	2	0.31	CARDINAL
ajfa-9632	147	3	0.351	CARDINAL
ajfa-9632	147	4	durbin-watson	PERSON
ajfa-9632	147	5	1.822	CARDINAL
ajfa-9632	147	6	durbin-watson	ORG
ajfa-9632	147	7	1.937	CARDINAL
ajfa-9632	147	8	chaw	PERSON
ajfa-9632	148	1	chaw	PERSON
ajfa-9632	151	1	second	ORDINAL
ajfa-9632	151	2	tehran	GPE
ajfa-9632	151	3	4	CARDINAL
ajfa-9632	152	1	4	CARDINAL
ajfa-9632	152	2	first	ORDINAL
ajfa-9632	152	3	second	ORDINAL
ajfa-9632	154	1	asian	NORP
ajfa-9632	154	2	finance & accounting	ORG
ajfa-9632	154	3	1946-052x 2016	MONEY
ajfa-9632	154	4	8	CARDINAL
ajfa-9632	154	5	2	CARDINAL
ajfa-9632	154	6	40	DATE
ajfa-9632	154	7	4	CARDINAL
ajfa-9632	155	1	2	CARDINAL
ajfa-9632	155	2	coef	PERSON
ajfa-9632	157	1	coef	PERSON
ajfa-9632	159	1	0.234 0.000 0.231 0.004	MONEY
ajfa-9632	159	2	distance2	PERSON
ajfa-9632	159	3	0.066	CARDINAL
ajfa-9632	159	4	0.07	CARDINAL
ajfa-9632	159	5	hhi	ORG
ajfa-9632	159	6	0.175	CARDINAL
ajfa-9632	159	7	0.168	CARDINAL
ajfa-9632	159	8	0.243	CARDINAL
ajfa-9632	159	9	0.018	CARDINAL
ajfa-9632	164	1	0.18	CARDINAL
ajfa-9632	164	2	15.869	CARDINAL
ajfa-9632	164	3	16.669	CARDINAL
ajfa-9632	168	1	0.383	CARDINAL
ajfa-9632	168	2	0.351	CARDINAL
ajfa-9632	169	1	durbin-watson	PERSON
ajfa-9632	169	2	1.928	CARDINAL
ajfa-9632	169	3	durbin-watson	ORG
ajfa-9632	169	4	1.937	CARDINAL
ajfa-9632	169	5	chaw	PERSON
ajfa-9632	170	1	chaw	PERSON
ajfa-9632	173	1	second	ORDINAL
ajfa-9632	173	2	tehran	GPE
ajfa-9632	173	3	5	CARDINAL
ajfa-9632	174	1	5	CARDINAL
ajfa-9632	175	1	first	ORDINAL
ajfa-9632	176	1	index*company	ORG
ajfa-9632	176	2	second	ORDINAL
ajfa-9632	177	1	asian journal of finance & accounting	ORG
ajfa-9632	177	2	1946-052x 2016	MONEY
ajfa-9632	177	3	8	CARDINAL
ajfa-9632	177	4	2	CARDINAL
ajfa-9632	177	5	41	CARDINAL
ajfa-9632	177	6	5	CARDINAL
ajfa-9632	177	7	2	CARDINAL
ajfa-9632	177	8	coef	PERSON
ajfa-9632	179	1	coef	PERSON
ajfa-9632	181	1	0.346 0.001	MONEY
ajfa-9632	181	2	distance2	PERSON
ajfa-9632	181	3	0.021	CARDINAL
ajfa-9632	181	4	0.008	CARDINAL
ajfa-9632	181	5	hhi	ORG
ajfa-9632	181	6	0.004	CARDINAL
ajfa-9632	181	7	0.027	CARDINAL
ajfa-9632	181	8	0.283 0.017 0.274	MONEY
ajfa-9632	181	9	0.007	MONEY
ajfa-9632	181	10	0.022 0.000 0.024 0.000	QUANTITY
ajfa-9632	183	1	0.208	CARDINAL
ajfa-9632	183	2	0.002 ci -0.123 0.000 -0.111 0.000	QUANTITY
ajfa-9632	183	3	15.824	CARDINAL
ajfa-9632	183	4	18.143	CARDINAL
ajfa-9632	187	1	0.504	CARDINAL
ajfa-9632	187	2	0.457	CARDINAL
ajfa-9632	187	3	durbin-watson	PERSON
ajfa-9632	187	4	1.876	CARDINAL
ajfa-9632	187	5	durbin-watson	ORG
ajfa-9632	187	6	1.875	CARDINAL
ajfa-9632	188	1	chaw	PERSON
ajfa-9632	191	1	7	CARDINAL
ajfa-9632	196	1	2010	DATE
ajfa-9632	197	1	first	ORDINAL
ajfa-9632	199	1	1909	DATE
ajfa-9632	199	2	1929	DATE
ajfa-9632	199	3	1954	DATE
ajfa-9632	199	4	two	CARDINAL
ajfa-9632	200	1	tehran	GPE
ajfa-9632	200	2	tehran	GPE
ajfa-9632	201	1	tehran	GPE
ajfa-9632	201	2	asian	NORP
ajfa-9632	201	3	finance & accounting	ORG
ajfa-9632	201	4	1946-052x 2016	MONEY
ajfa-9632	201	5	8	CARDINAL
ajfa-9632	201	6	2	CARDINAL
ajfa-9632	201	7	42	DATE
ajfa-9632	201	8	first	ORDINAL
ajfa-9632	202	1	tehran	GPE
ajfa-9632	202	2	second	ORDINAL
ajfa-9632	203	1	tehran	GPE
ajfa-9632	206	1	3	CARDINAL
ajfa-9632	206	2	article 138 of tax exemption law	LAW
ajfa-9632	206	3	tehran	GPE
ajfa-9632	206	4	less than fifty	CARDINAL
ajfa-9632	206	5	one hundred twenty kilometers	QUANTITY
ajfa-9632	206	6	tehran	GPE
ajfa-9632	206	7	the ministry of economic and financial affairs	ORG
ajfa-9632	206	8	up to	DATE
ajfa-9632	206	9	ten years	DATE
ajfa-9632	207	1	one hundred twenty	CARDINAL
ajfa-9632	207	2	tehran	GPE
ajfa-9632	207	3	mashhad	GPE
ajfa-9632	207	4	tabriz	GPE
ajfa-9632	207	5	arak	GPE
ajfa-9632	207	6	shiraz	GPE
ajfa-9632	207	7	half	CARDINAL
ajfa-9632	208	1	tehran	GPE
ajfa-9632	208	2	tehran	GPE
ajfa-9632	209	1	tehran	GPE
ajfa-9632	209	2	tehran	GPE
ajfa-9632	209	3	tehran stock exchange	ORG
ajfa-9632	210	1	tehran stock exchange	ORG
ajfa-9632	214	1	t.	GPE
ajfa-9632	214	2	2007	DATE
ajfa-9632	215	1	asian	NORP
ajfa-9632	215	2	finance & accounting	ORG
ajfa-9632	215	3	1946-052x 2016	MONEY
ajfa-9632	215	4	8	CARDINAL
ajfa-9632	215	5	2	CARDINAL
ajfa-9632	215	6	43	CARDINAL
ajfa-9632	216	1	11	CARDINAL
ajfa-9632	216	2	179213	DATE
ajfa-9632	218	1	ahmad	PERSON
ajfa-9632	218	2	a., & ebrahim	ORG
ajfa-9632	218	3	2012	DATE
ajfa-9632	219	1	tehran	GPE
ajfa-9632	220	1	66	CARDINAL
ajfa-9632	220	2	1	CARDINAL
ajfa-9632	221	1	m.p.	GPE
ajfa-9632	221	2	m.	PERSON
ajfa-9632	221	3	2012	DATE
ajfa-9632	223	1	journal of banking & finance	ORG
ajfa-9632	223	2	36	CARDINAL
ajfa-9632	223	3	1079-1092	DATE
ajfa-9632	225	1	bernotas	ORG
ajfa-9632	225	2	d. (	GPE
ajfa-9632	225	3	2005	DATE
ajfa-9632	226	1	japanese	NORP
ajfa-9632	227	1	journal of asian economics	ORG
ajfa-9632	227	2	16	DATE
ajfa-9632	227	3	533554	DATE
ajfa-9632	228	1	http://dx.doi.org/10.1016/j.asieco.2005.04.010	PERSON
ajfa-9632	229	1	n., & roberts-lombard	ORG
ajfa-9632	229	2	2012	DATE
ajfa-9632	230	1	south africa	GPE
ajfa-9632	231	1	international journal of business management	ORG
ajfa-9632	231	2	1(1	CARDINAL
ajfa-9632	231	3	462	CARDINAL
ajfa-9632	232	1	mazzarol	ORG
ajfa-9632	232	2	t., & choo	ORG
ajfa-9632	232	3	s.	PERSON
ajfa-9632	232	4	2003	DATE
ajfa-9632	234	1	21(2	CARDINAL
ajfa-9632	234	2	190	CARDINAL
ajfa-9632	236	1	cinca	PERSON
ajfa-9632	236	2	c., & larraz	ORG
ajfa-9632	236	3	2005	DATE
ajfa-9632	237	1	european	NORP
ajfa-9632	238	1	16	CARDINAL
ajfa-9632	238	2	26	CARDINAL
ajfa-9632	240	1	cook	PERSON
ajfa-9632	240	2	j.d.	PERSON
ajfa-9632	241	1	2013	DATE
ajfa-9632	243	1	119	CARDINAL
ajfa-9632	243	2	45	CARDINAL
ajfa-9632	244	1	http://dx.doi.org/10.1016/j.econlet.2013.01.010	PERSON
ajfa-9632	245	1	datta, s.	PERSON
ajfa-9632	245	2	iskandar-datta	PERSON
ajfa-9632	245	3	m., & singh	ORG
ajfa-9632	245	4	2013	DATE
ajfa-9632	247	1	journal of banking & finance	ORG
ajfa-9632	247	2	37	DATE
ajfa-9632	247	3	3273–3285	CARDINAL
ajfa-9632	248	1	http://dx.doi.org/10.1016/j.jbankfin.2013.03.012	PERSON
ajfa-9632	248	2	ejngton	PERSON
ajfa-9632	248	3	j. (	PERSON
ajfa-9632	248	4	2000	DATE
ajfa-9632	250	1	glass international march, april	ORG
ajfa-9632	250	2	24-45	DATE
ajfa-9632	251	1	esther	PERSON
ajfa-9632	251	2	2006	DATE
ajfa-9632	253	1	52	DATE
ajfa-9632	253	2	713	CARDINAL
ajfa-9632	255	1	ghadiri moghadam	PERSON
ajfa-9632	255	2	a.	PERSON
ajfa-9632	255	3	shakeri	NORP
ajfa-9632	255	4	m., & tavakolnia, e.	ORG
ajfa-9632	255	5	2013	DATE
ajfa-9632	256	1	hcr	ORG
ajfa-9632	257	1	6(2	CARDINAL
ajfa-9632	257	2	151	CARDINAL
ajfa-9632	258	1	hannik	PERSON
ajfa-9632	258	2	d. m.	PERSON
ajfa-9632	258	3	1999	DATE
ajfa-9632	260	1	n. y.:	PERSON
ajfa-9632	261	1	john wiely & sons inc.	ORG
ajfa-9632	261	2	1929	DATE
ajfa-9632	263	1	39	CARDINAL
ajfa-9632	263	2	41	CARDINAL
ajfa-9632	264	1	john, k., knyazeva	PERSON
ajfa-9632	264	2	a., & knyazeva	ORG
ajfa-9632	264	3	d. (	GPE
ajfa-9632	264	4	2011	DATE
ajfa-9632	267	1	journal of financial economics	ORG
ajfa-9632	267	2	101	CARDINAL
ajfa-9632	267	3	3	CARDINAL
ajfa-9632	267	4	533	CARDINAL
ajfa-9632	268	1	khajavi, s.	ORG
ajfa-9632	268	2	momtazian	GPE
ajfa-9632	268	3	a., & salehinia	ORG
ajfa-9632	268	4	2014	DATE
ajfa-9632	269	1	the asian journal of finance & accounting issn	ORG
ajfa-9632	269	2	1946-052x 2016	MONEY
ajfa-9632	269	3	8	CARDINAL
ajfa-9632	269	4	2	CARDINAL
ajfa-9632	269	5	44	DATE
ajfa-9632	269	6	tehran stock exchange	ORG
ajfa-9632	270	1	21(1	CARDINAL
ajfa-9632	270	2	73-88	DATE
ajfa-9632	271	1	lin	PERSON
ajfa-9632	271	2	s., & rowe	ORG
ajfa-9632	271	3	w.	PERSON
ajfa-9632	271	4	2006	DATE
ajfa-9632	272	1	china	GPE
ajfa-9632	273	1	china	GPE
ajfa-9632	273	2	17	CARDINAL
ajfa-9632	273	3	120	CARDINAL
ajfa-9632	274	1	http://dx.doi.org/10.1016/j.chieco.2005.05.001	ORG
ajfa-9632	274	2	a.	PERSON
ajfa-9632	274	3	1954	DATE
ajfa-9632	276	1	yale university press	ORG
ajfa-9632	277	1	mirkatooli	PERSON
ajfa-9632	277	2	j., & manafi azar	ORG
ajfa-9632	277	3	r.	NORP
ajfa-9632	277	4	2009	DATE
ajfa-9632	279	1	golestan university	ORG
ajfa-9632	280	1	pignanelli, a., & csillag	PERSON
ajfa-9632	280	2	j.m.	GPE
ajfa-9632	280	3	2008	DATE
ajfa-9632	282	1	1(1	CARDINAL
ajfa-9632	282	2	66	CARDINAL
ajfa-9632	283	1	http://dx.doi.org/10.12660/joscmv1n1p66-77	PERSON
ajfa-9632	284	1	rahimian	NORP
ajfa-9632	284	2	n.	PERSON
ajfa-9632	284	3	m.	PERSON
ajfa-9632	284	4	2013	DATE
ajfa-9632	285	1	tehran stock exchange	ORG
ajfa-9632	286	1	6	CARDINAL
ajfa-9632	286	2	19	CARDINAL
ajfa-9632	286	3	67	CARDINAL
ajfa-9632	287	1	rahnama roodposhti	PERSON
ajfa-9632	287	2	f.	PERSON
ajfa-9632	287	3	a.	PERSON
ajfa-9632	287	4	2010	DATE
ajfa-9632	289	1	tehran	GPE
ajfa-9632	289	2	islamic azad university	ORG
ajfa-9632	289	3	tehran	GPE
ajfa-9632	290	1	reid	PERSON
ajfa-9632	290	2	d.j.	GPE
ajfa-9632	290	3	1966	DATE
ajfa-9632	291	1	alfred weber	PERSON
ajfa-9632	292	1	the department of economics	ORG
ajfa-9632	293	1	glasgow university	ORG
ajfa-9632	294	1	rietveld	GPE
ajfa-9632	294	2	1995	DATE
ajfa-9632	296	1	vrije university	ORG
ajfa-9632	296	2	tinbergen institute	ORG
ajfa-9632	296	3	amsterdam	GPE
ajfa-9632	297	1	sabaqh karimi	PERSON
ajfa-9632	297	2	2001	DATE
ajfa-9632	299	1	tehran	GPE
ajfa-9632	301	1	sanjo	PERSON
ajfa-9632	301	2	2007	DATE
ajfa-9632	302	1	hotelling	PERSON
ajfa-9632	303	1	economics bulletin	ORG
ajfa-9632	303	2	1-11	CARDINAL
ajfa-9632	304	1	sridhar	ORG
ajfa-9632	304	2	k.s.	GPE
ajfa-9632	304	3	& wan	PERSON
ajfa-9632	304	4	2010	DATE
ajfa-9632	305	1	china	GPE
ajfa-9632	305	2	india	GPE
ajfa-9632	305	3	brazil	GPE
ajfa-9632	306	1	china	GPE
ajfa-9632	306	2	21(1	CARDINAL
ajfa-9632	306	3	113	CARDINAL
ajfa-9632	308	1	tavakolnia, e., & mostafavi makrani	ORG
ajfa-9632	308	2	s.v.	GPE
ajfa-9632	308	3	2016	CARDINAL
ajfa-9632	309	1	tehran stock exchange	ORG
ajfa-9632	310	1	4(4	CARDINAL
ajfa-9632	310	2	187	CARDINAL
ajfa-9632	311	1	b.	PERSON
ajfa-9632	311	2	2014	DATE
ajfa-9632	312	1	africa	LOC
ajfa-9632	313	1	31	DATE
ajfa-9632	313	2	1	CARDINAL
ajfa-9632	315	1	verbeek	PERSON
ajfa-9632	315	2	a., & debackere	ORG
ajfa-9632	315	3	k. (2006	PERSON
ajfa-9632	316	1	finance & accounting	ORG
ajfa-9632	316	2	1946-052x 2016	MONEY
ajfa-9632	316	3	8	CARDINAL
ajfa-9632	316	4	2	CARDINAL
ajfa-9632	316	5	45	CARDINAL
ajfa-9632	316	6	the united states	GPE
ajfa-9632	317	1	akademiai kiado	PERSON
ajfa-9632	317	2	budapest	GPE
ajfa-9632	317	3	springer, dordrecht	ORG
ajfa-9632	317	4	66(2	CARDINAL
ajfa-9632	317	5	279294	DATE
ajfa-9632	318	1	wang, h., & hong	ORG
ajfa-9632	318	2	w.	PERSON
ajfa-9632	318	3	2006	DATE
ajfa-9632	320	1	35	CARDINAL
ajfa-9632	320	2	715	CARDINAL
ajfa-9632	321	1	weber	DATE
ajfa-9632	321	2	1909	DATE
ajfa-9632	323	1	university of chicago	ORG
ajfa-9632	324	1	yee	PERSON
ajfa-9632	324	2	r.w.y.	GPE
ajfa-9632	324	3	yeung	PERSON
ajfa-9632	324	4	2008	DATE
ajfa-9632	327	1	zoltan	GPE
ajfa-9632	327	2	j. a., & audretsch	PERSON
ajfa-9632	327	3	d.b.	GPE
ajfa-9632	327	4	1987	DATE
ajfa-9632	329	1	567	CARDINAL