id	sid	eid	entity	type
afbr-73	1	1	australian finance &	ORG
afbr-73	2	1	1	CARDINAL
afbr-73	2	2	1	CARDINAL
afbr-73	2	3	2017	CARDINAL
afbr-73	2	4	islamic banking & finance	ORG
afbr-73	2	5	41	CARDINAL
afbr-73	2	6	nigeria	GPE
afbr-73	2	7	lucky1 1department	ORG
afbr-73	2	8	rivers state university, nigeria correspondence:department	ORG
afbr-73	2	9	rivers state university	ORG
afbr-73	2	10	nkpolu	GPE
afbr-73	2	11	harcourt	GPE
afbr-73	2	12	october 06, 2017	DATE
afbr-73	2	13	october 11	DATE
afbr-73	2	14	2017	CARDINAL
afbr-73	2	15	october 14, 2017	DATE
afbr-73	2	16	nigeria	GPE
afbr-73	4	1	twenty	CARDINAL
afbr-73	4	2	2011-2016	DATE
afbr-73	10	1	1	CARDINAL
afbr-73	11	1	two	CARDINAL
afbr-73	12	1	2005	DATE
afbr-73	20	1	nigeria	GPE
afbr-73	21	1	42	CARDINAL
afbr-73	22	1	one	CARDINAL
afbr-73	23	1	jonathan & lorie	ORG
afbr-73	23	2	2007	DATE
afbr-73	27	1	brav	ORG
afbr-73	27	2	2009	DATE
afbr-73	29	1	2013	DATE
afbr-73	30	1	standard (ifrs	ORG
afbr-73	30	2	36	CARDINAL
afbr-73	31	1	nigeria	GPE
afbr-73	32	1	nigeria	GPE
afbr-73	33	1	three	CARDINAL
afbr-73	34	1	four	CARDINAL
afbr-73	34	2	fifth	ORDINAL
afbr-73	35	1	2	CARDINAL
afbr-73	42	1	two	CARDINAL
afbr-73	45	1	2005	DATE
afbr-73	48	1	ifi rprecoe r 	PERSON
afbr-73	48	2	1	CARDINAL
afbr-73	49	1	nigeria	GPE
afbr-73	49	2	43	DATE
afbr-73	55	1	3 3	CARDINAL
afbr-73	55	2	1()1()1	CARDINAL
afbr-73	55	3	2	CARDINAL
afbr-73	55	4	gordon	ORG
afbr-73	58	1	3	CARDINAL
afbr-73	58	2	lee	PERSON
afbr-73	58	3	ng	PERSON
afbr-73	58	4	2004	DATE
afbr-73	59	1	two	CARDINAL
afbr-73	59	2	1	CARDINAL
afbr-73	59	3	2	CARDINAL
afbr-73	60	1	1)(()1	CARDINAL
afbr-73	60	2	1 1	CARDINAL
afbr-73	60	3		PERSON
afbr-73	60	4	4	CARDINAL
afbr-73	61	1	bvt	ORG
afbr-73	61	2	111	CARDINAL
afbr-73	61	3	tttt debvbv	PERSON
afbr-73	61	4	5	CARDINAL
afbr-73	61	5	1(1	CARDINAL
afbr-73	61	6	1 1 1	CARDINAL
afbr-73	61	7	6	CARDINAL
afbr-73	61	8	nigeria	GPE
afbr-73	61	9	44	DATE
afbr-73	61	10	4	CARDINAL
afbr-73	62	1	1	CARDINAL
afbr-73	62	2	7	CARDINAL
afbr-73	62	3	thomas (2001	PERSON
afbr-73	62	4	four-year	DATE
afbr-73	62	5	year five	DATE
afbr-73	62	6	6	CARDINAL
afbr-73	62	7	55 1()1	DATE
afbr-73	62	8	roe es roe g ed el ss	LOC
afbr-73	65	1	2001	DATE
afbr-73	65	2	4	CARDINAL
afbr-73	65	3	1)(()1	CARDINAL
afbr-73	67	1	9	CARDINAL
afbr-73	67	2	only one	CARDINAL
afbr-73	68	1	from year to year	DATE
afbr-73	68	2	2003	DATE
afbr-73	69	1	111212	CARDINAL
afbr-73	69	2	10	CARDINAL
afbr-73	69	3	juettner	PERSON
afbr-73	69	4	2003	DATE
afbr-73	69	5	next year’s	DATE
afbr-73	69	6	next year	DATE
afbr-73	69	7	11	CARDINAL
afbr-73	71	1	gge gr	PERSON
afbr-73	72	1		PERSON
afbr-73	72	2	11	CARDINAL
afbr-73	73	1	112	CARDINAL
afbr-73	73	2	easton	GPE
afbr-73	73	3	2003	DATE
afbr-73	73	4	juettner	PERSON
afbr-73	73	5	zero	CARDINAL
afbr-73	74	1	the next two year’s	DATE
afbr-73	74	2	the next year	DATE
afbr-73	74	3	nigeria	GPE
afbr-73	76	1	45	CARDINAL
afbr-73	76	2	ge	ORG
afbr-73	76	3	o  (12	DATE
afbr-73	88	1	more than one year	DATE
afbr-73	89	1	one year	DATE
afbr-73	89	2	2005	DATE
afbr-73	92	1	one year	DATE
afbr-73	92	2	less than ten years	DATE
afbr-73	94	1	ten years	DATE
afbr-73	96	1	2005	DATE
afbr-73	101	1	nigeria	GPE
afbr-73	101	2	46	DATE
afbr-73	101	3	2005	DATE
afbr-73	104	1	13	CARDINAL
afbr-73	106	1	14	CARDINAL
afbr-73	106	2	2005	DATE
afbr-73	107	1	1	CARDINAL
afbr-73	107	2	annual	DATE
afbr-73	107	3	afc	ORG
afbr-73	107	4	15	CARDINAL
afbr-73	107	5	afc =	ORG
afbr-73	107	6	365cos	CARDINAL
afbr-73	107	7	16	CARDINAL
afbr-73	109	1	(days	DATE
afbr-73	109	2	annual	DATE
afbr-73	109	3	2005	DATE
afbr-73	110	1	annual	DATE
afbr-73	110	2	afc	ORG
afbr-73	110	3	annual	DATE
afbr-73	111	1	afc	ORG
afbr-73	111	2	16	CARDINAL
afbr-73	112	1	afc	ORG
afbr-73	112	2	1 year	DATE
afbr-73	113	1	annual	DATE
afbr-73	113	2	annual	DATE
afbr-73	113	3	1	CARDINAL
afbr-73	113	4	1 	MONEY
afbr-73	113	5	17	CARDINAL
afbr-73	114	1	nigerian	NORP
afbr-73	114	2	2005	DATE
afbr-73	115	1	million	CARDINAL
afbr-73	115	2	nigeria	GPE
afbr-73	115	3	47	DATE
afbr-73	115	4	each year	DATE
afbr-73	115	5	5%	PERCENT
afbr-73	116	1	apc	ORG
afbr-73	116	2	18	CARDINAL
afbr-73	116	3	apc	ORG
afbr-73	116	4	annual	DATE
afbr-73	116	5	a year	DATE
afbr-73	117	1	the period of one year	DATE
afbr-73	119	1	day	DATE
afbr-73	120	1	nigeria	GPE
afbr-73	120	2	more than one half	CARDINAL
afbr-73	123	1	2005	DATE
afbr-73	126	1	2005	DATE
afbr-73	128	1	annual	DATE
afbr-73	128	2		ORG
afbr-73	128	3	19	CARDINAL
afbr-73	128	4	180 days	DATE
afbr-73	128	5	11 	MONEY
afbr-73	128	6		GPE
afbr-73	128	7	20	CARDINAL
afbr-73	130	1	one	CARDINAL
afbr-73	131	1	nigeria	GPE
afbr-73	131	2	48	CARDINAL
afbr-73	131	3	arcievedamount iinterest	ORG
afbr-73	131	4	21	CARDINAL
afbr-73	132	1	22	CARDINAL
afbr-73	132	2	 1 %	PERCENT
afbr-73	132	3	23	CARDINAL
afbr-73	132	4	1	CARDINAL
afbr-73	132	5		NORP
afbr-73	132	6	24	CARDINAL
afbr-73	132	7	25	CARDINAL
afbr-73	133	1	2/	CARDINAL
afbr-73	133	2	erest aera	ORG
afbr-73	134	1	26	CARDINAL
afbr-73	134	2		GPE
afbr-73	134	3		NORP
afbr-73	134	4	1 1	CARDINAL
afbr-73	134	5	11	CARDINAL
afbr-73	136	1	between 30 and 90 days	DATE
afbr-73	136	2	180 and 270 days	DATE
afbr-73	137	1	nigeria	GPE
afbr-73	139	1	2005	DATE
afbr-73	142	1	nigeria	GPE
afbr-73	142	2	49	CARDINAL
afbr-73	144	1	1 100	CARDINAL
afbr-73	144	2	28	CARDINAL
afbr-73	146	1	afc =	ORG
afbr-73	146	2	365cosint	CARDINAL
afbr-73	146	3	29	CARDINAL
afbr-73	146	4	md	GPE
afbr-73	146	5	afc	ORG
afbr-73	147	1	30	CARDINAL
afbr-73	147	2	11 	MONEY
afbr-73	148	1	31	CARDINAL
afbr-73	148	2	annual	DATE
afbr-73	150	1	annual	DATE
afbr-73	151	1	one year	DATE
afbr-73	153	1	more than one year	DATE
afbr-73	153	2	2005	DATE
afbr-73	154	1	nigeria	GPE
afbr-73	155	1	first	ORDINAL
afbr-73	157	1	second	ORDINAL
afbr-73	159	1	third	ORDINAL
afbr-73	161	1	2005	DATE
afbr-73	162	1	nigeria	GPE
afbr-73	162	2	50	CARDINAL
afbr-73	162	3	the year	DATE
afbr-73	166	1	each month	DATE
afbr-73	167	1	1 year	DATE
afbr-73	167	2	each year	DATE
afbr-73	170	1	2005	DATE
afbr-73	173	1	2005	DATE
afbr-73	174	1	annual	DATE
afbr-73	175	1	afc =	ORG
afbr-73	175	2	365cosint	CARDINAL
afbr-73	175	3	32	CARDINAL
afbr-73	175	4	365cosint	CARDINAL
afbr-73	175	5	33	CARDINAL
afbr-73	180	1	2005	DATE
afbr-73	181	1	nigeria	GPE
afbr-73	181	2	51	CARDINAL
afbr-73	183	1	the day	DATE
afbr-73	185	1	sn	ORG
afbr-73	187	1	sn	ORG
afbr-73	190	1	34	CARDINAL
afbr-73	190	2	sn	ORG
afbr-73	193	1	1()1(3 6	CARDINAL
afbr-73	193	2	ninb mi	PERSON
afbr-73	194	1	35	CARDINAL
afbr-73	200	1	2005	DATE
afbr-73	201	1	between 1% to 3%	PERCENT
afbr-73	202	1	annual	DATE
afbr-73	202	2	afc =	ORG
afbr-73	202	3	365cos	PRODUCT
afbr-73	202	4	36	CARDINAL
afbr-73	202	5	365cos	TIME
afbr-73	202	6	37	CARDINAL
afbr-73	202	7	nigeria	GPE
afbr-73	202	8	52	CARDINAL
afbr-73	205	1	first	ORDINAL
afbr-73	207	1	two to ten years	DATE
afbr-73	208	1	2005	DATE
afbr-73	209	1		PERSON
afbr-73	209	2	t tt k	PERSON
afbr-73	209	3	1	CARDINAL
afbr-73	209	4	1	CARDINAL
afbr-73	209	5	38	CARDINAL
afbr-73	210	1	two	CARDINAL
afbr-73	210	2	2005	DATE
afbr-73	212	1	npvl = co	PERSON
afbr-73	214	1	2005	DATE
afbr-73	216	1		ORG
afbr-73	216	2	k tl 11	PERSON
afbr-73	216	3	1	CARDINAL
afbr-73	216	4	1	CARDINAL
afbr-73	216	5	1	CARDINAL
afbr-73	216	6	39	CARDINAL
afbr-73	216	7	chapter 6	LAW
afbr-73	217	1	1-t	QUANTITY
afbr-73	217	2	k, n	ORG
afbr-73	218	1	k, n	ORG
afbr-73	218	2	40	CARDINAL
afbr-73	218	3	9 1	CARDINAL
afbr-73	218	4	1(1	CARDINAL
afbr-73	218	5	1	CARDINAL
afbr-73	218	6	41	CARDINAL
afbr-73	222	1	nigeria	GPE
afbr-73	222	2	53	CARDINAL
afbr-73	226	1	one	CARDINAL
afbr-73	229	1	2005	DATE
afbr-73	232	1	2005	DATE
afbr-73	234	1	42	CARDINAL
afbr-73	234	2	20	CARDINAL
afbr-73	234	3	1	CARDINAL
afbr-73	234	4	1()1()1	CARDINAL
afbr-73	234	5	dddd k	PERSON
afbr-73	239	1	43	CARDINAL
afbr-73	243	1	1()1(1	CARDINAL
afbr-73	244	1	44	CARDINAL
afbr-73	245	1	the years	DATE
afbr-73	246	1	2005	DATE
afbr-73	247	1	44	DATE
afbr-73	248	1	nigeria	GPE
afbr-73	248	2	54	DATE
afbr-73	248	3	2 1	DATE
afbr-73	248	4	1 1)[1	CARDINAL
afbr-73	248	5	45	CARDINAL
afbr-73	250	1	1	CARDINAL
afbr-73	250	2	1	CARDINAL
afbr-73	250	3	46	CARDINAL
afbr-73	251	1	two	CARDINAL
afbr-73	260	1	2005	DATE
afbr-73	265	1	nigeria	GPE
afbr-73	265	2	55	DATE
afbr-73	269	1	47	CARDINAL
afbr-73	269	2	kp	ORG
afbr-73	269	3	2 1	DATE
afbr-73	269	4	1	CARDINAL
afbr-73	271	1		NORP
afbr-73	271	2	48	CARDINAL
afbr-73	272	1	2005	DATE
afbr-73	276	1	1	CARDINAL
afbr-73	276	2	1()1	DATE
afbr-73	276	3	2 21	DATE
afbr-73	276	4	49	CARDINAL
afbr-73	276	5	ke	PERSON
afbr-73	277	1	period 1	DATE
afbr-73	277	2	49	CARDINAL
afbr-73	277	3	o k gd	PERSON
afbr-73	278	1	k gd	PERSON
afbr-73	280	1	1	CARDINAL
afbr-73	280	2	1	CARDINAL
afbr-73	280	3	1	CARDINAL
afbr-73	280	4	1	CARDINAL
afbr-73	280	5	1	CARDINAL
afbr-73	280	6	1	CARDINAL
afbr-73	280	7	0	CARDINAL
afbr-73	280	8	1	CARDINAL
afbr-73	280	9	50	CARDINAL
afbr-73	280	10	17.10	CARDINAL
afbr-73	280	11		PERSON
afbr-73	281	1	 	PERSON
afbr-73	283	1	0	CARDINAL
afbr-73	283	2	1	CARDINAL
afbr-73	283	3	1	CARDINAL
afbr-73	283	4	51	CARDINAL
afbr-73	283	5	zero	CARDINAL
afbr-73	284	1	ke	PERSON
afbr-73	284	2	two	CARDINAL
afbr-73	284	3	2005	DATE
afbr-73	285	1	pandey, 1979	ORG
afbr-73	286	1	51	CARDINAL
afbr-73	286	2	gk d gk	PERSON
afbr-73	287	1		PERSON
afbr-73	287	2	10	CARDINAL
afbr-73	287	3	1	CARDINAL
afbr-73	287	4	52	CARDINAL
afbr-73	287	5	17.12	CARDINAL
afbr-73	287	6	nigeria	GPE
afbr-73	287	7	56	CARDINAL
afbr-73	287	8	zero	CARDINAL
afbr-73	287	9	100%	PERCENT
afbr-73	288	1	o	DATE
afbr-73	288	2	54	DATE
afbr-73	288	3	54	CARDINAL
afbr-73	289	1	100%	PERCENT
afbr-73	293	1	2005	DATE
afbr-73	294	1	g fp d k o e 	PERSON
afbr-73	294	2	1	CARDINAL
afbr-73	296	1	o	DATE
afbr-73	296	2	56	CARDINAL
afbr-73	296	3	56	CARDINAL
afbr-73	297	1	ke	PERSON
afbr-73	297	2	kr	ORG
afbr-73	300	1	58	CARDINAL
afbr-73	300	2	nigeria	GPE
afbr-73	300	3	57	CARDINAL
afbr-73	303	1	2005	DATE
afbr-73	304	1	2005	DATE
afbr-73	305	1	1()1	DATE
afbr-73	305	2	1	CARDINAL
afbr-73	305	3	59	CARDINAL
afbr-73	305	4	vc =	PERSON
afbr-73	306	1	annual	DATE
afbr-73	307	1	1-t	QUANTITY
afbr-73	308	1	vc n e n n	PERSON
afbr-73	308	2	60	CARDINAL
afbr-73	308	3	kc	PERSON
afbr-73	308	4	17.19	CARDINAL
afbr-73	308	5	17-20	CARDINAL
afbr-73	309	1	2017	CARDINAL
afbr-73	309	2	nigeria	GPE
afbr-73	311	1	twenty	CARDINAL
afbr-73	315	1	bitro	PERSON
afbr-73	315	2	john	PERSON
afbr-73	315	3	2001	DATE
afbr-73	316	1	nigeria	GPE
afbr-73	316	2	58	DATE
afbr-73	318	1	2002	DATE
afbr-73	318	2	california	GPE
afbr-73	319	1	11.8%	PERCENT
afbr-73	319	2	13.4%	PERCENT
afbr-73	319	3	6.84%	PERCENT
afbr-73	319	4	9.11%	PERCENT
afbr-73	320	1	2006	DATE
afbr-73	320	2	37	CARDINAL
afbr-73	320	3	the period 1994	DATE
afbr-73	320	4	2004	DATE
afbr-73	322	1	abdel	PERSON
afbr-73	322	2	2008	DATE
afbr-73	324	1	2011	DATE
afbr-73	331	1	3	CARDINAL
afbr-73	332	1	20	CARDINAL
afbr-73	333	1	annual	DATE
afbr-73	333	2	2011-2016	DATE
afbr-73	336	1	taylor	PERSON
afbr-73	336	2	1981	DATE
afbr-73	337	1	61	CARDINAL
afbr-73	337	2	nigeria	GPE
afbr-73	338	1	59	CARDINAL
afbr-73	339	1	ols	ORG
afbr-73	339	2	2007	DATE
afbr-73	339	3	un	ORG
afbr-73	339	4	itx	ORG
afbr-73	339	5	ols	ORG
afbr-73	340	1	itx	ORG
afbr-73	340	2	itz	PERSON
afbr-73	340	3	1	CARDINAL
afbr-73	340	4	zero	CARDINAL
afbr-73	340	5	2	CARDINAL
afbr-73	340	6	taylor	PERSON
afbr-73	340	7	1981	DATE
afbr-73	341	1	2002).hence	CARDINAL
afbr-73	341	2	2002	DATE
afbr-73	341	3	hausman	PERSON
afbr-73	341	4	taylor	PERSON
afbr-73	341	5	1981	DATE
afbr-73	344	1	lawal	GPE
afbr-73	344	2	edwin	PERSON
afbr-73	344	3	kiyanjui	PERSON
afbr-73	344	4	kayode	PERSON
afbr-73	344	5	2014	DATE
afbr-73	345	1	62	CARDINAL
afbr-73	346	1	i	DATE
afbr-73	347	1	63(144332211	CARDINAL
afbr-73	347	2		NORP
afbr-73	347	3	nigeria	GPE
afbr-73	347	4	60	CARDINAL
afbr-73	347	5	64(111 9 544332211	CARDINAL
afbr-73	347	6	idumrrcbaccpcblctcoeps	PERSON
afbr-73	347	7	65(1144332211	CARDINAL
afbr-73	347	8	icbaccpcblctcoeps  	ORG
afbr-73	347	9	ctc	ORG
afbr-73	347	10	ccp	ORG
afbr-73	349	1	1	CARDINAL
afbr-73	353	1	66(144332211	CARDINAL
afbr-73	353	2	itititiii colchpcrcclcoeps  	ORG
afbr-73	353	3	67(111 9 44332211	DATE
afbr-73	353	4	1144332211	DATE
afbr-73	354	1	68	CARDINAL
afbr-73	354	2	1	CARDINAL
afbr-73	357	1	1332211	DATE
afbr-73	357	2	69	CARDINAL
afbr-73	357	3	111	CARDINAL
afbr-73	357	4	332211	DATE
afbr-73	357	5		ORG
afbr-73	357	6		ORG
afbr-73	357	7	70	CARDINAL
afbr-73	357	8	11332211	DATE
afbr-73	357	9		PERSON
afbr-73	357	10	71	CARDINAL
afbr-73	357	11	nigeria	GPE
afbr-73	357	12	61	CARDINAL
afbr-73	358	1	1	CARDINAL
afbr-73	361	1	4	CARDINAL
afbr-73	361	2	1	CARDINAL
afbr-73	362	1	2.610975	CARDINAL
afbr-73	362	2	9,45	CARDINAL
afbr-73	362	3	0.0162	CARDINAL
afbr-73	362	4	chi-square	PERSON
afbr-73	362	5	24.789052	CARDINAL
afbr-73	362	6	0.0032	CARDINAL
afbr-73	362	7	2.547784	CARDINAL
afbr-73	362	8	0.0001	CARDINAL
afbr-73	362	9	9.0	CARDINAL
afbr-73	363	1	nigeria	GPE
afbr-73	363	2	1	CARDINAL
afbr-73	365	1	43.9%	PERCENT
afbr-73	365	2	39.7	CARDINAL
afbr-73	366	1	10.56582	CARDINAL
afbr-73	366	2	0.000002	CARDINAL
afbr-73	368	1	0.07ctc	CARDINAL
afbr-73	368	2	0.05ccp, 0.59cbl	DATE
afbr-73	368	3	1.93cba	DATE
afbr-73	368	4	0.7%	PERCENT
afbr-73	368	5	0.5%	PERCENT
afbr-73	369	1	0.148625 1.507153	PRODUCT
afbr-73	369	2	ccp -0.192515 -1.607329	ORG
afbr-73	370	1	4.236145 0.0001	MONEY
afbr-73	370	2	1.795160	CARDINAL
afbr-73	370	3	1.930450	MONEY
afbr-73	370	4	1.903991	MONEY
afbr-73	370	5	4.587419	CARDINAL
afbr-73	370	6	0.0298 2.965692	MONEY
afbr-73	370	7	0.439038	CARDINAL
afbr-73	370	8	10.56582	CARDINAL
afbr-73	370	9	0.000002 0.000003	MONEY
afbr-73	370	10	1.773717	CARDINAL
afbr-73	370	11	nigeria	GPE
afbr-73	370	12	62 5.9%	PERCENT
afbr-73	370	13	19.3%	PERCENT
afbr-73	371	1	5%	PERCENT
afbr-73	372	1	nigeria	GPE
afbr-73	374	1	2005	DATE
afbr-73	375	1	2	CARDINAL
afbr-73	375	2	9.0	CARDINAL
afbr-73	376	1	nigeria	GPE
afbr-73	376	2	2	CARDINAL
afbr-73	378	1	7.1% and 0.2%	PERCENT
afbr-73	380	1	0.8940	CARDINAL
afbr-73	380	2	0.4042	CARDINAL
afbr-73	381	1	0.4995	CARDINAL
afbr-73	381	2	1.579846	CARDINAL
afbr-73	381	3	0.006578 0.177444	MONEY
afbr-73	381	4	0.8598 -0.011139 -0.334829	PRODUCT
afbr-73	383	1	11.74427	CARDINAL
afbr-73	383	2	0.0000 12.17721	CARDINAL
afbr-73	383	3	0.0000 12.05265	PERCENT
afbr-73	383	4	19.07939	CARDINAL
afbr-73	383	5	3.681857	MONEY
afbr-73	384	1	5.208824	CARDINAL
afbr-73	384	2	9,45	CARDINAL
afbr-73	384	3	0.0001	CARDINAL
afbr-73	384	4	chi-square	PERSON
afbr-73	384	5	42.115058	CARDINAL
afbr-73	384	6	2.714876 4	MONEY
afbr-73	384	7	nigeria	GPE
afbr-73	385	1	63	CARDINAL
afbr-73	386	1	1.0398680	CARDINAL
afbr-73	386	2	0.398680	CARDINAL
afbr-73	388	1	0.201cl	CARDINAL
afbr-73	388	2	5.9%	PERCENT
afbr-73	388	3	0.2%	PERCENT
afbr-73	388	4	0.6%	PERCENT
afbr-73	388	5	0.201cl	CARDINAL
afbr-73	389	1	5%	PERCENT
afbr-73	390	1	nigeria	GPE
afbr-73	391	1	bitro	PERSON
afbr-73	391	2	john	PERSON
afbr-73	391	3	2001	DATE
afbr-73	392	1	3	CARDINAL
afbr-73	393	1	3.708518	CARDINAL
afbr-73	393	2	0.0015	CARDINAL
afbr-73	394	1	chi-square	PERSON
afbr-73	394	2	32.188216 9 0.0002	TIME
afbr-73	394	3	8.024643 3 0.0055	QUANTITY
afbr-73	394	4	9.0	CARDINAL
afbr-73	395	1	nigeria	GPE
afbr-73	395	2	3	CARDINAL
afbr-73	397	1	81.9%	PERCENT
afbr-73	397	2	77%	PERCENT
afbr-73	400	1	0.3392	CARDINAL
afbr-73	401	1	10.86029	CARDINAL
afbr-73	401	2	0.6482	CARDINAL
afbr-73	402	1	12.47687	CARDINAL
afbr-73	402	2	3.675052 3.675052	QUANTITY
afbr-73	402	3	2.266686	MONEY
afbr-73	402	4	nigeria	GPE
afbr-73	402	5	64	CARDINAL
afbr-73	402	6	0.000000	CARDINAL
afbr-73	404	1	0.0%	PERCENT
afbr-73	404	2	0.6%	PERCENT
afbr-73	404	3	0.29cps	DATE
afbr-73	404	4	2.9%	PERCENT
afbr-73	405	1	5%	PERCENT
afbr-73	406	1	anyamaobi	ORG
afbr-73	406	2	2017	CARDINAL
afbr-73	406	3	nigeria	GPE
afbr-73	407	1	5	CARDINAL
afbr-73	407	2	20	CARDINAL
afbr-73	407	3	nigerian	NORP
afbr-73	407	4	2011	DATE
afbr-73	407	5	2016	DATE
afbr-73	409	1		CARDINAL
afbr-73	409	2	63.1%	PERCENT
afbr-73	409	3	52.5%	PERCENT
afbr-73	410	1		CARDINAL
afbr-73	411	1	7.1%	PERCENT
afbr-73	411	2	0.2%	PERCENT
afbr-73	412	1		CARDINAL
afbr-73	413	1	81.9%	PERCENT
afbr-73	413	2	77.0%	PERCENT
afbr-73	414	1		CARDINAL
afbr-73	415	1		CARDINAL
afbr-73	417	1		CARDINAL
afbr-73	418	1	abdel	PERSON
afbr-73	418	2	d.	NORP
afbr-73	419	1	al-baheth journal	ORG
afbr-73	419	2	6	CARDINAL
afbr-73	419	3	17-31	DATE
afbr-73	420	1	anyamaobi	ORG
afbr-73	420	2	a. l.	PERSON
afbr-73	420	3	2017	CARDINAL
afbr-73	421	1	nigeria	GPE
afbr-73	421	2	65	CARDINAL
afbr-73	422	1	world journal of finance	ORG
afbr-73	422	2	2(1	CARDINAL
afbr-73	422	3	31	CARDINAL
afbr-73	423	1	2002	DATE
afbr-73	424	1	university of california at berkeley	ORG
afbr-73	424	2	pp3. claus	GPE
afbr-73	424	3	j. & thomas	ORG
afbr-73	424	4	2001	DATE
afbr-73	425	1	as low as three percent	PERCENT
afbr-73	427	1	56	CARDINAL
afbr-73	427	2	5	CARDINAL
afbr-73	427	3	1629-1666	DATE
afbr-73	428	1	easton	GPE
afbr-73	428	2	2003	DATE
afbr-73	430	1	79	CARDINAL
afbr-73	430	2	1):73-95	DATE
afbr-73	430	3	b.c.	GPE
afbr-73	430	4	2005	DATE
afbr-73	432	1	markowitz centre for research & development port harcourt	ORG
afbr-73	433	1	gode	GPE
afbr-73	433	2	d., & mohanram	ORG
afbr-73	433	3	2003	DATE
afbr-73	435	1	8(4	CARDINAL
afbr-73	435	2	399	CARDINAL
afbr-73	436	1	hausman	PERSON
afbr-73	436	2	j. a.	PERSON
afbr-73	436	3	w. e.	PERSON
afbr-73	436	4	1981	DATE
afbr-73	437	1	49(6	CARDINAL
afbr-73	437	2	1377-1398	CARDINAL
afbr-73	438	1	kareem, a.	PERSON
afbr-73	438	2	2006	DATE
afbr-73	439	1	amman stock exchange	ORG
afbr-73	439	2	the period 1994	DATE
afbr-73	439	3	2004	DATE
afbr-73	440	1	humanities journal	ORG
afbr-73	440	2	4(29),1	CARDINAL
afbr-73	441	1	2007	DATE
afbr-73	443	1	8	CARDINAL
afbr-73	443	2	7),56-71	DATE
afbr-73	444	1	lawal	PERSON
afbr-73	444	2	b. a	PERSON
afbr-73	444	3	edwin	ORG
afbr-73	444	4	t. k.	PERSON
afbr-73	444	5	kiyanjui	PERSON
afbr-73	444	6	m. w.	PERSON
afbr-73	444	7	m. k.	PERSON
afbr-73	444	8	nigeria	GPE
afbr-73	445	1	journal of finance	ORG
afbr-73	445	2	39	CARDINAL
afbr-73	446	1	lee	PERSON
afbr-73	446	2	d. ng	PERSON
afbr-73	446	3	2004	DATE
afbr-73	448	1	cornell university	ORG
afbr-73	448	2	d. j.	PERSON
afbr-73	448	3	2002	DATE
afbr-73	449	1	328	CARDINAL
afbr-73	449	2	london	GPE
afbr-73	449	3	modiglinni , franco & miller merton.h	ORG
afbr-73	452	1	american	NORP
afbr-73	452	2	48	DATE
afbr-73	452	3	261	CARDINAL
afbr-73	453	1	j.	PERSON
afbr-73	453	2	b. juettner-nauroth	PERSON
afbr-73	453	3	2004	DATE
afbr-73	453	4	new york university	ORG
afbr-73	454	1	2011	DATE
afbr-73	457	1	first	ORDINAL