id	sid	eid	entity	type
afbr-404	1	1	australian finance & banking	ORG
afbr-404	2	1	3	CARDINAL
afbr-404	2	2	2	CARDINAL
afbr-404	2	3	2019	DATE
afbr-404	2	4	2576	CARDINAL
afbr-404	2	5	1196	CARDINAL
afbr-404	2	6	2576-120x	CARDINAL
afbr-404	2	7	islamic banking & finance	ORG
afbr-404	2	8	usa 16	DATE
afbr-404	2	9	nigeria	GPE
afbr-404	2	10	miller	ORG
afbr-404	2	11	modigliani	PERSON
afbr-404	2	12	harcourt	GPE
afbr-404	2	13	nigeria e-mail	ORG
afbr-404	2	14	uzokwe grace onyinyechi department	PERSON
afbr-404	2	15	harcourt	GPE
afbr-404	2	16	nigeria	GPE
afbr-404	2	17	miller	ORG
afbr-404	2	18	modigliani	ORG
afbr-404	2	19	nigeria	GPE
afbr-404	5	1	20	CARDINAL
afbr-404	5	2	annual	DATE
afbr-404	5	3	the period of	DATE
afbr-404	5	4	10 years	DATE
afbr-404	5	5	2008-2017	DATE
afbr-404	6	1	annual	DATE
afbr-404	8	1	75 percent	PERCENT
afbr-404	10	1	miller	ORG
afbr-404	10	2	modigliani	PERSON
afbr-404	12	1	nigeria	GPE
afbr-404	12	2	miller	ORG
afbr-404	12	3	modigliani	ORG
afbr-404	13	1	1	CARDINAL
afbr-404	14	1	1956	DATE
afbr-404	14	2	first	ORDINAL
afbr-404	19	1	toby	ORG
afbr-404	19	2	2014	DATE
afbr-404	21	1	one	CARDINAL
afbr-404	22	1	one	CARDINAL
afbr-404	22	2	first	ORDINAL
afbr-404	24	1	nigeria	GPE
afbr-404	24	2	379	CARDINAL
afbr-404	24	3	385	CARDINAL
afbr-404	25	1	section 381 of cama	LAW
afbr-404	26	1	section 382	LAW
afbr-404	27	1	pandy	PERSON
afbr-404	27	2	2005	DATE
afbr-404	28	1	gordon	PERSON
afbr-404	28	2	1959	DATE
afbr-404	28	3	miller	ORG
afbr-404	28	4	modiliglani	PERSON
afbr-404	28	5	1961	DATE
afbr-404	29	1	nigeria	GPE
afbr-404	30	1	nigerian	NORP
afbr-404	32	1	australian finance &	ORG
afbr-404	33	1	3	CARDINAL
afbr-404	33	2	2	CARDINAL
afbr-404	33	3	2019 17	DATE
afbr-404	33	4	one	CARDINAL
afbr-404	36	1	gordon	PERSON
afbr-404	37	1	1928	DATE
afbr-404	37	2	gordon	PERSON
afbr-404	37	3	1960	DATE
afbr-404	37	4	miller	ORG
afbr-404	37	5	modigliani	PERSON
afbr-404	37	6	1962	DATE
afbr-404	38	1	nigeria	GPE
afbr-404	41	1	2	CARDINAL
afbr-404	41	2	walter	PERSON
afbr-404	42	1	one	CARDINAL
afbr-404	44	1	k kdivepsr k	PERSON
afbr-404	44	2	k kdivepskrdiv	ORG
afbr-404	45	1		NORP
afbr-404	45	2	1	CARDINAL
afbr-404	45	3	k =	PERSON
afbr-404	45	4	= km	PERSON
afbr-404	46	1	australian finance &	ORG
afbr-404	47	1	3	CARDINAL
afbr-404	47	2	2	CARDINAL
afbr-404	47	3	2019 18	DATE
afbr-404	47	4	gordon	ORG
afbr-404	47	5	1962	DATE
afbr-404	48	1	gordon	PERSON
afbr-404	49	1	miller-modigliani	ORG
afbr-404	49	2	miller	ORG
afbr-404	49	3	modigliani	PERSON
afbr-404	49	4	mm	PERSON
afbr-404	50	1	3	CARDINAL
afbr-404	50	2	4	CARDINAL
afbr-404	50	3	011	CARDINAL
afbr-404	50	4	5 )1()1	DATE
afbr-404	51	1	6	CARDINAL
afbr-404	51	2	11	CARDINAL
afbr-404	51	3	 7	ORG
afbr-404	51	4	1	CARDINAL
afbr-404	51	5	1	CARDINAL
afbr-404	51	6	1111 0	DATE
afbr-404	52	1	8	CARDINAL
afbr-404	52	2	1	CARDINAL
afbr-404	52	3	1111	CARDINAL
afbr-404	52	4	9	CARDINAL
afbr-404	52	5	111	CARDINAL
afbr-404	52	6	10 mm	QUANTITY
afbr-404	52	7	18	CARDINAL
afbr-404	52	8	walter	PERSON
afbr-404	52	9	gordon	PERSON
afbr-404	53	1	1111111 1)(1	CARDINAL
afbr-404	53	2	19	CARDINAL
afbr-404	53	3	18	CARDINAL
afbr-404	53	4	mm	PERSON
afbr-404	53	5	1	CARDINAL
afbr-404	53	6	111	CARDINAL
afbr-404	54	1	 12	MONEY
afbr-404	54	2	1	CARDINAL
afbr-404	54	3	11111	CARDINAL
afbr-404	54	4	13	CARDINAL
afbr-404	54	5	australian finance &	ORG
afbr-404	55	1	3	CARDINAL
afbr-404	55	2	2	CARDINAL
afbr-404	55	3	2019 19	DATE
afbr-404	55	4	1111	CARDINAL
afbr-404	55	5	k xippmn 	ORG
afbr-404	55	6	14	CARDINAL
afbr-404	55	7	fiscal year	DATE
afbr-404	55	8	1	CARDINAL
afbr-404	55	9	11	CARDINAL
afbr-404	55	10	15 101	CARDINAL
afbr-404	55	11	1	CARDINAL
afbr-404	55	12	16	CARDINAL
afbr-404	55	13	100(1.10	CARDINAL
afbr-404	55	14	0	CARDINAL
afbr-404	56	1	110 18	CARDINAL
afbr-404	56	2	100(1.10	CARDINAL
afbr-404	56	3	19	CARDINAL
afbr-404	56	4	gordon	PERSON
afbr-404	56	5	myron gordon	PERSON
afbr-404	57	1		ORG
afbr-404	58	1		PERSON
afbr-404	58	2	1 00 00 2	QUANTITY
afbr-404	58	3	0 )1()1	DATE
afbr-404	58	4	1()1	DATE
afbr-404	58	5	20	CARDINAL
afbr-404	58	6	 	PERSON
afbr-404	58	7	k gdiv	PERSON
afbr-404	59	1	gdiv k gdiv k gdiv k gdiv p	PERSON
afbr-404	59	2	1 3	DATE
afbr-404	59	3	0	CARDINAL
afbr-404	59	4	1	CARDINAL
afbr-404	59	5	1	CARDINAL
afbr-404	59	6	1	CARDINAL
afbr-404	59	7	1	CARDINAL
afbr-404	59	8	1	CARDINAL
afbr-404	59	9	1	CARDINAL
afbr-404	59	10	1	CARDINAL
afbr-404	59	11	1	CARDINAL
afbr-404	59	12	1	CARDINAL
afbr-404	59	13	1	CARDINAL
afbr-404	59	14	21	CARDINAL
afbr-404	59	15	4	CARDINAL
afbr-404	59	16	22	CARDINAL
afbr-404	59	17	5	CARDINAL
afbr-404	59	18	brk beps	PERSON
afbr-404	59	19	1(1	CARDINAL
afbr-404	60	1	eps1	ORG
afbr-404	61	1	6	CARDINAL
afbr-404	62	1	brk bra brk beps p	PERSON
afbr-404	62	2	1()1(1	CARDINAL
afbr-404	63	1	k eps brk	PERSON
afbr-404	63	2	brk beps	PERSON
afbr-404	63	3	1()1(1	CARDINAL
afbr-404	63	4	australian finance &	ORG
afbr-404	64	1	3	CARDINAL
afbr-404	64	2	2	CARDINAL
afbr-404	64	3	2019 20	DATE
afbr-404	64	4	0(0	CARDINAL
afbr-404	65	1	26	CARDINAL
afbr-404	66	1	9	CARDINAL
afbr-404	66	2	a.	PERSON
afbr-404	67	1	gordon	PERSON
afbr-404	68	1	gordon	PERSON
afbr-404	69	1		PERSON
afbr-404	71	1	1 3 3	DATE
afbr-404	71	2	1()1()1	CARDINAL
afbr-404	71	3	27	CARDINAL
afbr-404	71	4		PERSON
afbr-404	72	1	k gdiv k gdiv k gdiv p	PERSON
afbr-404	72	2	1	CARDINAL
afbr-404	72	3	1	CARDINAL
afbr-404	72	4	1	CARDINAL
afbr-404	72	5	1	CARDINAL
afbr-404	72	6	1	CARDINAL
afbr-404	72	7	1	CARDINAL
afbr-404	72	8	28	CARDINAL
afbr-404	72	9	brk	ORG
afbr-404	72	10	gk gdiv	PERSON
afbr-404	73	1	k gdiv k gdiv k gdiv p	PERSON
afbr-404	73	2		PERSON
afbr-404	73	3	1()1	DATE
afbr-404	73	4	1	CARDINAL
afbr-404	73	5	1	CARDINAL
afbr-404	73	6	1	CARDINAL
afbr-404	73	7	1	CARDINAL
afbr-404	73	8	1	CARDINAL
afbr-404	73	9	1	CARDINAL
afbr-404	73	10	10	CARDINAL
afbr-404	73	11	29	CARDINAL
afbr-404	73	12	2008	DATE
afbr-404	74	1	musa	PERSON
afbr-404	74	2	2009	DATE
afbr-404	74	3	53	CARDINAL
afbr-404	74	4	nigeria	GPE
afbr-404	74	5	five	CARDINAL
afbr-404	75	1	five metric	QUANTITY
afbr-404	75	2	nigerian	NORP
afbr-404	76	1	2012	DATE
afbr-404	76	2	nigerian	NORP
afbr-404	76	3	twenty-six	CARDINAL
afbr-404	78	1	nigerian	NORP
afbr-404	81	1	2017	CARDINAL
afbr-404	82	1	ten years	DATE
afbr-404	82	2	four	CARDINAL
afbr-404	82	3	twenty-two	CARDINAL
afbr-404	84	1	nigerian	NORP
afbr-404	85	1	adesola	PERSON
afbr-404	85	2	2009	DATE
afbr-404	85	3	twenty-seven	CARDINAL
afbr-404	85	4	the period 1996-2006	DATE
afbr-404	87	1	nigerian	NORP
afbr-404	88	1	khalid	PERSON
afbr-404	88	2	aruoriwo	PERSON
afbr-404	88	3	2010	DATE
afbr-404	88	4	uk	GPE
afbr-404	90	1	2011	DATE
afbr-404	90	2	nigerian	NORP
afbr-404	90	3	first	ORDINAL
afbr-404	90	4	nig) plc	ORG
afbr-404	93	1	scholes	PERSON
afbr-404	93	2	1974	DATE
afbr-404	93	3	the new york stock exchange	ORG
afbr-404	94	1	five-year	DATE
afbr-404	94	2	secondary	ORDINAL
afbr-404	94	3	25	CARDINAL
afbr-404	96	1	aharony	ORG
afbr-404	96	2	1980	DATE
afbr-404	96	3	quarterly	DATE
afbr-404	97	1	australian finance &	ORG
afbr-404	98	1	3	CARDINAL
afbr-404	98	2	2	CARDINAL
afbr-404	98	3	2019 21	DATE
afbr-404	99	1	2017	CARDINAL
afbr-404	99	2	forty-four	CARDINAL
afbr-404	99	3	the istanbul stock exchange	ORG
afbr-404	99	4	nine-year	DATE
afbr-404	100	1	2015	CARDINAL
afbr-404	100	2	zimbabwe	GPE
afbr-404	100	3	five-year	DATE
afbr-404	100	4	2008-2012	DATE
afbr-404	101	1	chi-square	PERSON
afbr-404	103	1	dada	GPE
afbr-404	103	2	2015	CARDINAL
afbr-404	104	1	iqbal	PERSON
afbr-404	104	2	ahmed	PERSON
afbr-404	104	3	shafi	PERSON
afbr-404	104	4	2014	DATE
afbr-404	104	5	thirty	CARDINAL
afbr-404	104	6	karachi	GPE
afbr-404	104	7	eleven years	DATE
afbr-404	105	1	thirty	CARDINAL
afbr-404	109	1	thirty	CARDINAL
afbr-404	109	2	eleven years	DATE
afbr-404	111	1	de angelo	PERSON
afbr-404	111	2	de angelo	PERSON
afbr-404	111	3	2006	DATE
afbr-404	112	1	adefila	PERSON
afbr-404	112	2	2004	DATE
afbr-404	113	1	fifteen	CARDINAL
afbr-404	114	1	fifteen	CARDINAL
afbr-404	116	1	2014	DATE
afbr-404	116	2	the ghanaian stock exchange	ORG
afbr-404	116	3	between 2005	DATE
afbr-404	116	4	2009	DATE
afbr-404	116	5	ghana	GPE
afbr-404	117	1	2015	CARDINAL
afbr-404	117	2	nigeria	GPE
afbr-404	117	3	four-year	DATE
afbr-404	117	4	2007-2010	DATE
afbr-404	118	1	21	CARDINAL
afbr-404	118	2	annual	DATE
afbr-404	121	1	four-year	DATE
afbr-404	123	1	2016	CARDINAL
afbr-404	123	2	five year	DATE
afbr-404	123	3	twelve	CARDINAL
afbr-404	123	4	the nigerian stock exchange	ORG
afbr-404	125	1	raja	PERSON
afbr-404	125	2	2017	CARDINAL
afbr-404	125	3	five	CARDINAL
afbr-404	125	4	the karachi stock exchange	ORG
afbr-404	125	5	a period often years	DATE
afbr-404	127	1	budagaga	PERSON
afbr-404	127	2	2017	CARDINAL
afbr-404	127	3	forty-four	CARDINAL
afbr-404	127	4	istanbul stock exchange	ORG
afbr-404	127	5	nine years	DATE
afbr-404	128	1	kanwal	PERSON
afbr-404	128	2	2012	DATE
afbr-404	128	3	pakistan stock exchange	ORG
afbr-404	128	4	2001-2010	DATE
afbr-404	129	1	secondary	ORDINAL
afbr-404	129	2	five	CARDINAL
afbr-404	134	1	khan	GPE
afbr-404	134	2	2012	DATE
afbr-404	134	3	twenty-nine	CARDINAL
afbr-404	134	4	the period 2001 to 2010	DATE
afbr-404	135	1	pakistan	GPE
afbr-404	136	1	nigerian	NORP
afbr-404	136	2	fourteen years	DATE
afbr-404	136	3	2001-2014	DATE
afbr-404	137	1	quarterly	DATE
afbr-404	137	2	nigerian	NORP
afbr-404	138	1	jensen alpha	PERSON
afbr-404	139	1	quarterly	DATE
afbr-404	141	1	ordu	PERSON
afbr-404	141	2	anyanwaokoro	PERSON
afbr-404	141	3	2014	DATE
afbr-404	141	4	nigerian	NORP
afbr-404	142	1	the twelve years	DATE
afbr-404	142	2	2000-2011	DATE
afbr-404	142	3	seventeen	CARDINAL
afbr-404	143	1	australian finance &	ORG
afbr-404	144	1	3	CARDINAL
afbr-404	144	2	2	CARDINAL
afbr-404	144	3	2019 22	DATE
afbr-404	144	4	mps	PERSON
afbr-404	146	1	oyinlola	PERSON
afbr-404	146	2	2014	DATE
afbr-404	146	3	nigeria	GPE
afbr-404	146	4	22	CARDINAL
afbr-404	146	5	the nigerian stock exchange	ORG
afbr-404	146	6	2009-2013	DATE
afbr-404	149	1	granger causality	PERSON
afbr-404	150	1	2013	DATE
afbr-404	150	2	nigerian	NORP
afbr-404	150	3	twelve-year	DATE
afbr-404	150	4	2000-2011	DATE
afbr-404	151	1	ten	CARDINAL
afbr-404	151	2	two hundred and sixteen	CARDINAL
afbr-404	151	3	mps	PERSON
afbr-404	152	1	eight	CARDINAL
afbr-404	152	2	mps	PERSON
afbr-404	152	3	two	CARDINAL
afbr-404	152	4	10%	PERCENT
afbr-404	154	1	mps	PERSON
afbr-404	156	1	rabindra	PERSON
afbr-404	156	2	2012	DATE
afbr-404	156	3	secondary	ORDINAL
afbr-404	159	1	toby	ORG
afbr-404	159	2	2014	DATE
afbr-404	159	3	nigerian	NORP
afbr-404	159	4	a couple of dozen	CARDINAL
afbr-404	159	5	between 2005 and	DATE
afbr-404	159	6	2012	DATE
afbr-404	167	1	udobi	ORG
afbr-404	167	2	iyiegbuniwe & ezike (	ORG
afbr-404	167	3	2018	DATE
afbr-404	167	4	the nigerian stock exchange	ORG
afbr-404	168	1	fifteen years	DATE
afbr-404	168	2	15	CARDINAL
afbr-404	171	1	nigerian	NORP
afbr-404	172	1	miller	ORG
afbr-404	172	2	modigliani	PERSON
afbr-404	172	3	1961	DATE
afbr-404	174	1	m&m	PERSON
afbr-404	175	1	m&m	PERSON
afbr-404	176	1	m&m	PERSON
afbr-404	177	1	lee	PERSON
afbr-404	177	2	1976	DATE
afbr-404	177	3	gordon (1959)	ORG
afbr-404	177	4	1964	DATE
afbr-404	179	1	lee	PERSON
afbr-404	181	1	1976	DATE
afbr-404	184	1	1976	DATE
afbr-404	184	2	australian finance &	ORG
afbr-404	185	1	3	CARDINAL
afbr-404	185	2	2	CARDINAL
afbr-404	185	3	2019 23	DATE
afbr-404	191	1	1997	DATE
afbr-404	191	2	34	CARDINAL
afbr-404	191	3	the athens stock exchange	ORG
afbr-404	191	4	between 1972 and 1988	DATE
afbr-404	191	5	greek	NORP
afbr-404	193	1	vasiliou	ORG
afbr-404	193	2	2003	DATE
afbr-404	193	3	two	CARDINAL
afbr-404	193	4	t-1	ORG
afbr-404	193	5	t-1 shall	ORG
afbr-404	194	1	1	CARDINAL
afbr-404	195	1	vasiliou	PERSON
afbr-404	195	2	greek	NORP
afbr-404	196	1	brav et al	PERSON
afbr-404	196	2	2004	DATE
afbr-404	200	1	mahrt-smith	ORG
afbr-404	200	2	2007	DATE
afbr-404	200	3	us	GPE
afbr-404	202	1	2007	DATE
afbr-404	202	2	35	CARDINAL
afbr-404	205	1	2006	DATE
afbr-404	206	1	williamson	PERSON
afbr-404	206	2	2002	DATE
afbr-404	206	3	us	GPE
afbr-404	208	1	two	CARDINAL
afbr-404	211	1	first	ORDINAL
afbr-404	211	2	quan	GPE
afbr-404	211	3	2002	DATE
afbr-404	211	4	mazur	ORG
afbr-404	211	5	2007	DATE
afbr-404	211	6	mcmanus et al.	GPE
afbr-404	211	7	2006	DATE
afbr-404	212	1	nitta	ORG
afbr-404	212	2	2006	DATE
afbr-404	214	1	asghar et al	PERSON
afbr-404	215	1	2011	DATE
afbr-404	216	1	naser et al	PERSON
afbr-404	216	2	2013	DATE
afbr-404	217	1	the abur dhabi securities exchange	ORG
afbr-404	218	1	husan-aldin	PERSON
afbr-404	218	2	2010	DATE
afbr-404	219	1	2012	DATE
afbr-404	219	2	the nairobi securities exchange	ORG
afbr-404	221	1	2012	DATE
afbr-404	221	2	uae	GPE
afbr-404	222	1	uae	GPE
afbr-404	223	1	arshad et al	PERSON
afbr-404	223	2	2013	DATE
afbr-404	223	3	karachi stock exchange	ORG
afbr-404	223	4	the period 2007-2011	DATE
afbr-404	225	1	australian finance &	ORG
afbr-404	226	1	3	CARDINAL
afbr-404	226	2	2	CARDINAL
afbr-404	226	3	2019 24 ramadan	DATE
afbr-404	226	4	2013	DATE
afbr-404	226	5	jordanian	NORP
afbr-404	227	1	two	CARDINAL
afbr-404	228	1	khan	GPE
afbr-404	228	2	2012	DATE
afbr-404	228	3	29	CARDINAL
afbr-404	228	4	the karachi stock exchange	ORG
afbr-404	228	5	2001-2010	DATE
afbr-404	229	1	2013	DATE
afbr-404	229	2	nigeria	GPE
afbr-404	230	1	adediran	PERSON
afbr-404	230	2	2013	DATE
afbr-404	231	1	nigeria	GPE
afbr-404	232	1	2013	DATE
afbr-404	232	2	26	CARDINAL
afbr-404	232	3	the nigerian stock exchange	ORG
afbr-404	232	4	the period 2004 to 2011	DATE
afbr-404	234	1	bougatef	PERSON
afbr-404	234	2	2014	DATE
afbr-404	235	1	tunisian	NORP
afbr-404	236	1	3	CARDINAL
afbr-404	236	2	mm	PERSON
afbr-404	236	3	nigeria	GPE
afbr-404	238	1	nigeria	GPE
afbr-404	238	2	miller	ORG
afbr-404	238	3	modigliani	ORG
afbr-404	238	4	1959	DATE
afbr-404	239	1	annual	DATE
afbr-404	245	1		PERSON
afbr-404	246	1	the nigeria stock exchange	ORG
afbr-404	246	2	x	PRODUCT
afbr-404	246	3	2	CARDINAL
afbr-404	246	4	432101 3	DATE
afbr-404	247	1	dps= dividend	PERSON
afbr-404	247	2	i. panel	ORG
afbr-404	247	3	australian finance &	ORG
afbr-404	248	1	3	CARDINAL
afbr-404	248	2	2	CARDINAL
afbr-404	248	3	2019	DATE
afbr-404	248	4	25	CARDINAL
afbr-404	248	5	three	CARDINAL
afbr-404	249	1	rem	ORG
afbr-404	251	1	winston	GPE
afbr-404	251	2	2011	DATE
afbr-404	251	3	zero	CARDINAL
afbr-404	251	4	ols linear	ORG
afbr-404	252	1	544322110	DATE
afbr-404	252	2	4	CARDINAL
afbr-404	252	3	0	PERSON
afbr-404	252	4	41 	QUANTITY
afbr-404	254	1	43211  5	DATE
afbr-404	256	1	1	CARDINAL
afbr-404	256	2	1	CARDINAL
afbr-404	256	3	1	CARDINAL
afbr-404	256	4	1	CARDINAL
afbr-404	256	5	0	CARDINAL
afbr-404	256	6	mm	PERSON
afbr-404	256	7	1	CARDINAL
afbr-404	256	8	1	CARDINAL
afbr-404	256	9	1	CARDINAL
afbr-404	256	10	1	CARDINAL
afbr-404	256	11	0	CARDINAL
afbr-404	256	12	mm	PERSON
afbr-404	256	13	1	CARDINAL
afbr-404	256	14	1	CARDINAL
afbr-404	256	15	1	CARDINAL
afbr-404	256	16	1	CARDINAL
afbr-404	256	17	0	CARDINAL
afbr-404	256	18	mm	PERSON
afbr-404	256	19	1	CARDINAL
afbr-404	256	20	1	CARDINAL
afbr-404	256	21	1	CARDINAL
afbr-404	256	22	1	CARDINAL
afbr-404	256	23	mm	PERSON
afbr-404	256	24	4	CARDINAL
afbr-404	256	25	mm	PERSON
afbr-404	257	1	1	CARDINAL
afbr-404	258	1	2.529902	CARDINAL
afbr-404	258	2	0.0056	CARDINAL
afbr-404	258	3	chi-sq	PERSON
afbr-404	258	4	chi-sq	PERSON
afbr-404	258	5	d.f. prob	PERSON
afbr-404	259	1	3.144965 4 0.0009	QUANTITY
afbr-404	260	1	0.05	CARDINAL
afbr-404	262	1	australian finance &	ORG
afbr-404	263	1	3	CARDINAL
afbr-404	263	2	2	CARDINAL
afbr-404	263	3	2019 26	DATE
afbr-404	264	1	0.05	CARDINAL
afbr-404	267	1	2	CARDINAL
afbr-404	268	1	0.818574	CARDINAL
afbr-404	269	1	0.733345	CARDINAL
afbr-404	269	2	4.451247	MONEY
afbr-404	269	3	0.800215	CARDINAL
afbr-404	269	4	3.401035	MONEY
afbr-404	269	5	10.45667	CARDINAL
afbr-404	269	6	4.374480 2.390380 0.0196	QUANTITY
afbr-404	269	7	0.753232	CARDINAL
afbr-404	269	8	14.35273	CARDINAL
afbr-404	269	9	0.484510	CARDINAL
afbr-404	270	1	4.122745	CARDINAL
afbr-404	270	2	3.723024	CARDINAL
afbr-404	270	3	5.655537	CARDINAL
afbr-404	270	4	956.4025	CARDINAL
afbr-404	270	5	6.190417	CARDINAL
afbr-404	271	1	hannan-quinn criter	GPE
afbr-404	272	1	2.093574	CARDINAL
afbr-404	272	2	durbin-watson	ORG
afbr-404	272	3	2.362240	CARDINAL
afbr-404	272	4	0.005125	CARDINAL
afbr-404	273	1	0.539439 5.349744 4.792833	MONEY
afbr-404	273	2	5.606305 2.301002	MONEY
afbr-404	273	3	0.988076 3.357661 1.527497	MONEY
afbr-404	273	4	11.85007	CARDINAL
afbr-404	273	5	4.179509 2.835278 0.0057	QUANTITY
afbr-404	273	6	specification s.d.	ORG
afbr-404	273	7	2.038155	CARDINAL
afbr-404	273	8	0.2306	MONEY
afbr-404	273	9	0.636903	CARDINAL
afbr-404	273	10	8.647318	CARDINAL
afbr-404	273	11	0.509511 s.d	MONEY
afbr-404	274	1	3.717629	CARDINAL
afbr-404	274	2	3.706214	CARDINAL
afbr-404	274	3	1140.090	CARDINAL
afbr-404	274	4	5.795075	CARDINAL
afbr-404	274	5	durbin-watson	ORG
afbr-404	274	6	2.126371	CARDINAL
afbr-404	274	7	0.000718	CARDINAL
afbr-404	274	8	0.015568	ORG
afbr-404	274	9	14.35273	CARDINAL
afbr-404	274	10	1455.720	CARDINAL
afbr-404	274	11	durbin-watson	ORG
afbr-404	274	12	1.759121	CARDINAL
afbr-404	274	13	today	DATE
afbr-404	275	1	miller	ORG
afbr-404	275	2	modigliani	PERSON
afbr-404	276	1	mm	PERSON
afbr-404	276	2	nigeria	GPE
afbr-404	278	1	mm	PERSON
afbr-404	280	1	australian finance &	ORG
afbr-404	281	1	3	CARDINAL
afbr-404	281	2	2	CARDINAL
afbr-404	281	3	2019	DATE
afbr-404	281	4	2015	CARDINAL
afbr-404	281	5	baskin	GPE
afbr-404	281	6	2005	DATE
afbr-404	281	7	united states of america	GPE
afbr-404	282	1	2010	DATE
afbr-404	282	2	suleiman et al.	PERSON
afbr-404	282	3	2011	DATE
afbr-404	282	4	pakistan	GPE
afbr-404	282	5	2011	DATE
afbr-404	282	6	uk	GPE
afbr-404	283	1	5	CARDINAL
afbr-404	283	2	mm	PERSON
afbr-404	283	3	nigeria	GPE
afbr-404	284	1	20	CARDINAL
afbr-404	284	2	2008	DATE
afbr-404	284	3	2017	CARDINAL
afbr-404	286	1	nigerian	NORP
afbr-404	289	1	6	CARDINAL
afbr-404	292	1	nigerian	NORP
afbr-404	294	1	abdul, a., & muhibudeen	ORG
afbr-404	294	2	2015	CARDINAL
afbr-404	295	1	oando plc	ORG
afbr-404	296	1	contemporary applied sciences	ORG
afbr-404	296	2	2	CARDINAL
afbr-404	296	3	6	CARDINAL
afbr-404	296	4	56	CARDINAL
afbr-404	296	5	a.	PERSON
afbr-404	296	6	2014).dividend	CARDINAL
afbr-404	296	7	dhaka stock exchange	ORG
afbr-404	297	1	3	CARDINAL
afbr-404	297	2	1	CARDINAL
afbr-404	297	3	9	CARDINAL
afbr-404	297	4	j. (2008	PERSON
afbr-404	298	1	ghanaian	NORP
afbr-404	299	1	african	NORP
afbr-404	299	2	biannual	DATE
afbr-404	299	3	176	CARDINAL
afbr-404	299	4	nairobi	GPE
afbr-404	299	5	kenya	GPE
afbr-404	300	1	abubakhar	PERSON
afbr-404	300	2	s.	PERSON
afbr-404	300	3	2012	DATE
afbr-404	301	1	nigeria	GPE
afbr-404	302	1	adediran	GPE
afbr-404	302	2	s. a.	PERSON
afbr-404	302	3	alade	GPE
afbr-404	302	4	s.d.	GPE
afbr-404	303	1	2013	DATE
afbr-404	304	1	4(2	CARDINAL
afbr-404	304	2	71	CARDINAL
afbr-404	305	1	adediran,s.a.	ORG
afbr-404	305	2	s.d.	GPE
afbr-404	306	1	2013	DATE
afbr-404	307	1	71	CARDINAL
afbr-404	308	1	adefila	PERSON
afbr-404	308	2	j.j.	PERSON
afbr-404	308	3	j.a.	GPE
afbr-404	308	4	& adeoti	ORG
afbr-404	308	5	j.o.	GPE
afbr-404	308	6	2004	DATE
afbr-404	309	1	nigeria	GPE
afbr-404	309	2	fifteen	CARDINAL
afbr-404	310	1	international journal of accounting	ORG
afbr-404	311	1	university of ado-ekiti	ORG
afbr-404	311	2	2	CARDINAL
afbr-404	311	3	1	CARDINAL
afbr-404	311	4	1-10	CARDINAL
afbr-404	311	5	k.	PERSON
afbr-404	311	6	o.r.	GPE
afbr-404	311	7	o. & oriabe	ORG
afbr-404	311	8	s.	GPE
afbr-404	311	9	2017	CARDINAL
afbr-404	312	1	nigerian	NORP
afbr-404	313	1	euroeconomica	PERSON
afbr-404	313	2	36(1	CARDINAL
afbr-404	313	3	1	CARDINAL
afbr-404	313	4	d.e.	GPE
afbr-404	315	1	african research review journal	ORG
afbr-404	315	2	5(4	CARDINAL
afbr-404	315	3	60-72	CARDINAL
afbr-404	315	4	k., & kapoor	ORG
afbr-404	315	5	s. (2008	PERSON
afbr-404	316	1	indian	NORP
afbr-404	316	2	the international research journal	ORG
afbr-404	316	3	63	CARDINAL
afbr-404	316	4	z. akram	PERSON
afbr-404	316	5	y, amjad, m. & usman	PERSON
afbr-404	316	6	m. (	PERSON
afbr-404	316	7	2013	DATE
afbr-404	317	1	5(5	CARDINAL
afbr-404	317	2	378	CARDINAL
afbr-404	318	1	arslan	GPE
afbr-404	318	2	i., farooq, a., & ali raja	ORG
afbr-404	318	3	s.	PERSON
afbr-404	318	4	2014).the	CARDINAL
afbr-404	319	1	5(13	CARDINAL
afbr-404	319	2	83	CARDINAL
afbr-404	320	1	australian finance &	ORG
afbr-404	321	1	3	CARDINAL
afbr-404	321	2	2	CARDINAL
afbr-404	321	3	2019 28	DATE
afbr-404	321	4	baker	PERSON
afbr-404	321	5	h.k.	GPE
afbr-404	321	6	r.	NORP
afbr-404	321	7	2014	DATE
afbr-404	323	1	4(2	CARDINAL
afbr-404	323	2	126	CARDINAL
afbr-404	324	1	2014-0077	DATE
afbr-404	325	1	bougatef	PERSON
afbr-404	325	2	k.	PERSON
afbr-404	325	3	2014	DATE
afbr-404	327	1	tunisian	NORP
afbr-404	328	1	the journal of commerce	ORG
afbr-404	328	2	3(2	CARDINAL
afbr-404	328	3	21	CARDINAL
afbr-404	328	4	budagaga, a.	PERSON
afbr-404	328	5	2017).dividend	CARDINAL
afbr-404	328	6	istanbul stock exchange	ORG
afbr-404	329	1	international journal of economics	ORG
afbr-404	329	2	7(2	CARDINAL
afbr-404	329	3	370	CARDINAL
afbr-404	331	1	d.t.	GPE
afbr-404	331	2	2015	CARDINAL
afbr-404	332	1	the zimbabwe stock exchange	ORG
afbr-404	333	1	4(5	DATE
afbr-404	333	2	126	CARDINAL
afbr-404	333	3	j.	PERSON
afbr-404	333	4	2009	DATE
afbr-404	335	1	7(4	CARDINAL
afbr-404	335	2	367	CARDINAL
afbr-404	335	3	de-angelo	PERSON
afbr-404	335	4	2006	DATE
afbr-404	336	1	mm	PERSON
afbr-404	336	2	journal of financial economics	ORG
afbr-404	336	3	79(2	CARDINAL
afbr-404	336	4	293	CARDINAL
afbr-404	337	1	deangelo	PERSON
afbr-404	337	2	h.	PERSON
afbr-404	337	3	l. & skinner	ORG
afbr-404	337	4	2004	DATE
afbr-404	339	1	72	DATE
afbr-404	339	2	425	CARDINAL
afbr-404	340	1	dittmar, a. & mahrt-smith	ORG
afbr-404	340	2	j.	PERSON
afbr-404	340	3	599-634	CARDINAL
afbr-404	341	1	edward, a.b.	ORG
afbr-404	341	2	2014	DATE
afbr-404	342	1	the ghana stock exchange	ORG
afbr-404	343	1	international journal of humanities	ORG
afbr-404	343	2	4(1	CARDINAL
afbr-404	343	3	179	CARDINAL
afbr-404	343	4	o.c.	GPE
afbr-404	343	5	i.s.	GPE
afbr-404	343	6	d.s.	PERSON
afbr-404	343	7	2016	CARDINAL
afbr-404	344	1	nigeria stock exchange	ORG
afbr-404	345	1	7(3	CARDINAL
afbr-404	345	2	17	CARDINAL
afbr-404	345	3	p. & scheepers	ORG
afbr-404	345	4	r. (2008	GPE
afbr-404	346	1	6(3	CARDINAL
afbr-404	346	2	229	CARDINAL
afbr-404	347	1	fama	ORG
afbr-404	347	2	e.f. & h. babiak	ORG
afbr-404	347	3	1968	DATE
afbr-404	348	1	american statistical association	ORG
afbr-404	348	2	63, 11321161	DATE
afbr-404	349	1	hakeem, s.a.	ORG
afbr-404	349	2	a.j.	PERSON
afbr-404	350	1	nigeria	GPE
afbr-404	351	1	journal of economics development	ORG
afbr-404	351	2	8(1	CARDINAL
afbr-404	351	3	15	CARDINAL
afbr-404	352	1	huda	ORG
afbr-404	352	2	f., & farah	ORG
afbr-404	352	3	t.	GPE
afbr-404	352	4	2011	DATE
afbr-404	353	1	77	DATE
afbr-404	353	2	33	CARDINAL
afbr-404	353	3	husan-aldin	PERSON
afbr-404	353	4	n.a.	GPE
afbr-404	353	5	r.	GPE
afbr-404	353	6	2010	DATE
afbr-404	354	1	9	CARDINAL
afbr-404	354	2	171	CARDINAL
afbr-404	355	1	husan-aldin	PERSON
afbr-404	355	2	n.a.	GPE
afbr-404	355	3	pillqar	GPE
afbr-404	355	4	r.	PERSON
afbr-404	355	5	2010	DATE
afbr-404	356	1	9	CARDINAL
afbr-404	356	2	171	CARDINAL
afbr-404	357	1	iftikhar	ORG
afbr-404	357	2	a.b.	GPE
afbr-404	357	3	raja	PERSON
afbr-404	357	4	n.j.	GPE
afbr-404	357	5	k.n.	GPE
afbr-404	357	6	2017	CARDINAL
afbr-404	359	1	32	CARDINAL
afbr-404	360	1	ilaboya	ORG
afbr-404	360	2	j. & aggreh	ORG
afbr-404	360	3	m. (	PERSON
afbr-404	360	4	2013	DATE
afbr-404	362	1	journal of asian	ORG
afbr-404	362	2	2(2	CARDINAL
afbr-404	362	3	109	CARDINAL
afbr-404	363	1	inyiama	ORG
afbr-404	363	2	o.i.	GPE
afbr-404	363	3	2015	CARDINAL
afbr-404	364	1	nigeria	GPE
afbr-404	364	2	2004-2014	DATE
afbr-404	365	1	4(5	DATE
afbr-404	365	2	253-261 iqbal	QUANTITY
afbr-404	365	3	ahmed, f., & shafi	PERSON
afbr-404	365	4	2014	DATE
afbr-404	367	1	5(13	CARDINAL
afbr-404	367	2	83	CARDINAL
afbr-404	367	3	w.i.	GPE
afbr-404	368	1	nigeria	GPE
afbr-404	369	1	unilag journal of business	ORG
afbr-404	369	2	4(2),133-160	CARDINAL
afbr-404	369	3	j.e.	PERSON
afbr-404	369	4	1962	DATE
afbr-404	371	1	finance,18(2	GPE
afbr-404	371	2	280-291	CARDINAL
afbr-404	372	1	jensen	PERSON
afbr-404	372	2	m.c.& meckling	ORG
afbr-404	372	3	w.h.	GPE
afbr-404	372	4	1976	DATE
afbr-404	373	1	3	CARDINAL
afbr-404	373	2	305	CARDINAL
afbr-404	374	1	kanwal	ORG
afbr-404	374	2	i.k.	PERSON
afbr-404	374	3	2012	DATE
afbr-404	375	1	pakistan	GPE
afbr-404	376	1	journal of management	ORG
afbr-404	376	2	2(5	CARDINAL
afbr-404	376	3	141-148.www.cribfb.com/journal/index.php/amfbr	CARDINAL
afbr-404	376	4	american finance & banking	ORG
afbr-404	376	5	khalid, h.	ORG
afbr-404	376	6	o.m.	GPE
afbr-404	376	7	m.c.	GPE
afbr-404	377	1	united kingdom	GPE
afbr-404	378	1	12(1	CARDINAL
afbr-404	378	2	57	CARDINAL
afbr-404	378	3	khan	GPE
afbr-404	378	4	k.i.	GPE
afbr-404	378	5	2012	DATE
afbr-404	379	1	pakistan	GPE
afbr-404	379	2	2(5),141-148	ORG
afbr-404	380	1	j. (	PERSON
afbr-404	380	2	1956	DATE
afbr-404	382	1	american	NORP
afbr-404	382	2	46,.97	CARDINAL
afbr-404	383	1	majanga	PERSON
afbr-404	383	2	2015	CARDINAL
afbr-404	384	1	malawi	GPE
afbr-404	385	1	journal,4(3	GPE
afbr-404	385	2	99	CARDINAL
afbr-404	386	1	australian finance &	ORG
afbr-404	387	1	3	CARDINAL
afbr-404	387	2	2	CARDINAL
afbr-404	387	3	2019 29	DATE
afbr-404	387	4	k. (	PERSON
afbr-404	387	5	2007	DATE
afbr-404	388	1	polish	NORP
afbr-404	388	2	495	CARDINAL
afbr-404	389	1	mcmanus	GPE
afbr-404	389	2	i.	GPE
afbr-404	389	3	gwilym	PERSON
afbr-404	389	4	o. & thomas	ORG
afbr-404	389	5	s.	PERSON
afbr-404	389	6	2006	DATE
afbr-404	390	1	zero	CARDINAL
afbr-404	390	2	518	CARDINAL
afbr-404	391	1	accounting,5(6),176-189	ORG
afbr-404	392	1	a.	PERSON
afbr-404	392	2	2012	DATE
afbr-404	393	1	uae	GPE
afbr-404	393	2	3(1	CARDINAL
afbr-404	393	3	18-31	DATE
afbr-404	394	1	miller	ORG
afbr-404	394	2	m., & modigliani	ORG
afbr-404	394	3	f.	PERSON
afbr-404	394	4	1961	DATE
afbr-404	396	1	journal of business	ORG
afbr-404	396	2	34(4	CARDINAL
afbr-404	396	3	411	CARDINAL
afbr-404	397	1	murekofu	PERSON
afbr-404	397	2	t. m.	PERSON
afbr-404	397	3	o.p.	GPE
afbr-404	397	4	2012	DATE
afbr-404	398	1	kenya	GPE
afbr-404	398	2	european scientific journal	ORG
afbr-404	398	3	8(9	CARDINAL
afbr-404	398	4	199	CARDINAL
afbr-404	398	5	naser	PERSON
afbr-404	398	6	k. naseibah	PERSON
afbr-404	398	7	r. & rashood	ORG
afbr-404	398	8	w.	PERSON
afbr-404	398	9	2013	DATE
afbr-404	399	1	abu dhabi securities exchange	ORG
afbr-404	399	2	1(1	CARDINAL
afbr-404	399	3	1-12	CARDINAL
afbr-404	400	1	ojeme	ORG
afbr-404	400	2	s.	PERSON
afbr-404	400	3	mamidu	GPE
afbr-404	400	4	a.i.	GPE
afbr-404	400	5	j.a.	GPE
afbr-404	400	6	nigerian	NORP
afbr-404	401	1	canadian social science journal	ORG
afbr-404	401	2	24	CARDINAL
afbr-404	402	1	ordu	GPE
afbr-404	402	2	m.m.	GPE
afbr-404	402	3	c.i.	GPE
afbr-404	402	4	m.	PERSON
afbr-404	402	5	nigeria	GPE
afbr-404	403	1	iosr journal of economics	ORG
afbr-404	403	2	5(4	CARDINAL
afbr-404	403	3	49	CARDINAL
afbr-404	403	4	oyinlola	GPE
afbr-404	403	5	o.m.	GPE
afbr-404	403	6	k.b.	PERSON
afbr-404	404	1	2014).the	CARDINAL
afbr-404	404	2	nigerian	NORP
afbr-404	405	1	international journal of economics	ORG
afbr-404	405	2	2(9	CARDINAL
afbr-404	405	3	1	CARDINAL
afbr-404	406	1	ozuomba	ORG
afbr-404	406	2	c.n, okaro	ORG
afbr-404	406	3	s.c.	GPE
afbr-404	407	1	2013	DATE
afbr-404	408	1	nigeria	GPE
afbr-404	409	1	journal of management sciences	ORG
afbr-404	409	2	2(12	CARDINAL
afbr-404	409	3	26	CARDINAL
afbr-404	410	1	ozuomba	ORG
afbr-404	410	2	c.n.	GPE
afbr-404	410	3	s.c.	GPE
afbr-404	411	1	2013	DATE
afbr-404	412	1	nigeria	GPE
afbr-404	413	1	research journal of management sciences	ORG
afbr-404	413	2	2(12	CARDINAL
afbr-404	413	3	26	CARDINAL
afbr-404	414	1	k.j.	GPE
afbr-404	414	2	k. (	PERSON
afbr-404	414	3	2011	DATE
afbr-404	416	1	1	CARDINAL
afbr-404	416	2	93	CARDINAL
afbr-404	417	1	i. z.	PERSON
afbr-404	417	2	2013	DATE
afbr-404	418	1	jordan	GPE
afbr-404	418	2	3(2	CARDINAL
afbr-404	418	3	15-22	CARDINAL
afbr-404	419	1	z.	PERSON
afbr-404	421	1	1(1	CARDINAL
afbr-404	421	2	43	CARDINAL
afbr-404	422	1	toby	ORG
afbr-404	422	2	a.j.	PERSON
afbr-404	422	3	2014	DATE
afbr-404	423	1	nigerian	NORP
afbr-404	424	1	finance & accounting	ORG
afbr-404	424	2	5(6	CARDINAL
afbr-404	424	3	167	CARDINAL
afbr-404	425	1	udobi	ORG
afbr-404	425	2	p.i.	PERSON
afbr-404	425	3	2016	CARDINAL
afbr-404	426	1	miller & modigliani	ORG
afbr-404	426	2	nigerian	NORP
afbr-404	427	1	ph.d	NORP
afbr-404	427	2	universityof lagos	ORG
afbr-404	428	1	first	ORDINAL