id	sid	eid	entity	type
cjfa-12560	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-12560	1	2	2300-12402016	DATE
cjfa-12560	1	3	5	CARDINAL
cjfa-12560	1	4	2 date	DATE
cjfa-12560	1	5	january 24, 2017	DATE
cjfa-12560	1	6	january 30, 2017	DATE
cjfa-12560	3	1	ankara university	ORG
cjfa-12560	3	2	ankara	GPE
cjfa-12560	3	3	turkey	GPE
cjfa-12560	4	1	sgokten@baskent.edu.tr	ORG
cjfa-12560	4	2	department of management	ORG
cjfa-12560	4	3	baskent universitesi	PERSON
cjfa-12560	4	4	baglica kampusu eskisehir	PERSON
cjfa-12560	4	5	yolu 20	ORG
cjfa-12560	5	1	06810	DATE
cjfa-12560	5	2	ankara	GPE
cjfa-12560	5	3	turkey	GPE
cjfa-12560	5	4	+9	CARDINAL
cjfa-12560	5	5	0312	DATE
cjfa-12560	5	6	246	CARDINAL
cjfa-12560	5	7	1113	DATE
cjfa-12560	6	1	gurayk@baskent.edu.tr	ORG
cjfa-12560	6	2	baskent university	ORG
cjfa-12560	6	3	ankara	GPE
cjfa-12560	6	4	turkey	GPE
cjfa-12560	8	1	hasanture@gazi.edu.tr	ORG
cjfa-12560	8	2	econometrics	ORG
cjfa-12560	8	3	gazi university	ORG
cjfa-12560	8	4	ankara	GPE
cjfa-12560	8	5	turkey	GPE
cjfa-12560	9	1	baser, f.	ORG
cjfa-12560	9	2	s.	PERSON
cjfa-12560	9	3	g. & ture	ORG
cjfa-12560	9	4	h.	PERSON
cjfa-12560	9	5	2016	CARDINAL
cjfa-12560	11	1	copernican journal of finance & accounting	ORG
cjfa-12560	11	2	5(2	CARDINAL
cjfa-12560	11	3	27–44	CARDINAL
cjfa-12560	12	1	ankara university	ORG
cjfa-12560	12	2	turkey	GPE
cjfa-12560	12	3	turkey	GPE
cjfa-12560	12	4	turkey	GPE
cjfa-12560	12	5	hasan ture***	PERSON
cjfa-12560	12	6	turkey	GPE
cjfa-12560	13	1	j e l	PERSON
cjfa-12560	14	1	soner gokten	PERSON
cjfa-12560	14	2	hasan ture28	PERSON
cjfa-12560	15	1	turkish	NORP
cjfa-12560	17	1	turkey	GPE
cjfa-12560	18	1	1	CARDINAL
cjfa-12560	18	2	2	CARDINAL
cjfa-12560	19	1	turkish	NORP
cjfa-12560	22	1	iatridis & kadorinis	ORG
cjfa-12560	22	2	2009	DATE
cjfa-12560	23	1	1988	DATE
cjfa-12560	23	2	johnson & aggarwal	ORG
cjfa-12560	23	3	1988	DATE
cjfa-12560	23	4	unsworth	PERSON
cjfa-12560	23	5	2000	DATE
cjfa-12560	23	6	raspanti	ORG
cjfa-12560	23	7	2000	DATE
cjfa-12560	26	1	eljelly, 2004	DATE
cjfa-12560	27	1	sanger (	ORG
cjfa-12560	27	2	2001	DATE
cjfa-12560	29	1	nicholas	PERSON
cjfa-12560	29	2	1991	DATE
cjfa-12560	30	1	turkey	GPE
cjfa-12560	30	2	29	CARDINAL
cjfa-12560	31	1	gitman	ORG
cjfa-12560	31	2	1974	DATE
cjfa-12560	31	3	richard & laughlin	ORG
cjfa-12560	31	4	1980	DATE
cjfa-12560	31	5	1986	DATE
cjfa-12560	31	6	kamath, 1989	ORG
cjfa-12560	31	7	1990	DATE
cjfa-12560	31	8	boer,	ORG
cjfa-12560	31	9	1999	DATE
cjfa-12560	31	10	eljelly, 2004	DATE
cjfa-12560	34	1	summers & wilson	DATE
cjfa-12560	34	2	2000	DATE
cjfa-12560	37	1	turkish	NORP
cjfa-12560	38	1	first	ORDINAL
cjfa-12560	38	2	1980s	DATE
cjfa-12560	38	3	turkey	GPE
cjfa-12560	38	4	first	ORDINAL
cjfa-12560	39	1	the years	DATE
cjfa-12560	40	1	turkish	NORP
cjfa-12560	40	2	2002	DATE
cjfa-12560	42	1	2004	DATE
cjfa-12560	42	2	9.9 percent	PERCENT
cjfa-12560	42	3	2004	DATE
cjfa-12560	42	4	almost 30 years	DATE
cjfa-12560	43	1	2007	DATE
cjfa-12560	44	1	soner gokten	PERSON
cjfa-12560	44	2	hasan ture30 tain	PERSON
cjfa-12560	45	1	turkish	NORP
cjfa-12560	45	2	nearly 70 billion usd	MONEY
cjfa-12560	45	3	between 2002 through 2013	DATE
cjfa-12560	46	1	422.1 million $	MONEY
cjfa-12560	46	2	23.5 billion $	MONEY
cjfa-12560	46	3	2002–2013	CARDINAL
cjfa-12560	46	4	2013	DATE
cjfa-12560	46	5	turkey	GPE
cjfa-12560	47	1	year 2013	DATE
cjfa-12560	47	2	turkey	GPE
cjfa-12560	47	3	sixth	ORDINAL
cjfa-12560	47	4	europe	LOC
cjfa-12560	47	5	the sixteenth	DATE
cjfa-12560	48	1	turkish	NORP
cjfa-12560	49	1	year 2014	DATE
cjfa-12560	49	2	this year	DATE
cjfa-12560	49	3	turkish	NORP
cjfa-12560	50	1	titman & wessels, 1988	ORG
cjfa-12560	50	2	harris & raviv	ORG
cjfa-12560	50	3	1991	DATE
cjfa-12560	51	1	boateng	PERSON
cjfa-12560	51	2	2004	DATE
cjfa-12560	53	1	1996	DATE
cjfa-12560	53	2	wiwattanakantang	GPE
cjfa-12560	53	3	1999	DATE
cjfa-12560	53	4	chen, 2004	ORG
cjfa-12560	54	1	turkish	NORP
cjfa-12560	55	1	turkish	NORP
cjfa-12560	56	1	2000	DATE
cjfa-12560	56	2	criterions1	PERSON
cjfa-12560	58	1	1	CARDINAL
cjfa-12560	59	1	ac	ORG
cjfa-12560	60	1	turkey	GPE
cjfa-12560	63	1	187	CARDINAL
cjfa-12560	63	2	istanbul stock exchange	ORG
cjfa-12560	63	3	bist-borsa	ORG
cjfa-12560	63	4	istanbul	GPE
cjfa-12560	64	1	at least 12 million turkish liras	MONEY
cjfa-12560	64	2	at least %	PERCENT
cjfa-12560	66	1	2014	DATE
cjfa-12560	66	2	annual	DATE
cjfa-12560	66	3	annual	DATE
cjfa-12560	66	4	these years	DATE
cjfa-12560	70	1	margin3	PERSON
cjfa-12560	70	2	lev4	ORG
cjfa-12560	70	3	turn5	ORG
cjfa-12560	70	4	187	CARDINAL
cjfa-12560	70	5	istanbul stock exchange	ORG
cjfa-12560	70	6	bist-borsa	ORG
cjfa-12560	70	7	istanbul	GPE
cjfa-12560	71	1	at least 12 million turkish liras	MONEY
cjfa-12560	71	2	at least %	PERCENT
cjfa-12560	73	1	2014	DATE
cjfa-12560	73	2	annual	DATE
cjfa-12560	73	3	annual	DATE
cjfa-12560	73	4	these years	DATE
cjfa-12560	77	1	margin3	PERSON
cjfa-12560	77	2	lev4	ORG
cjfa-12560	77	3	turn5	ORG
cjfa-12560	78	1	1	CARDINAL
cjfa-12560	84	1	2 cr	MONEY
cjfa-12560	84	2	3	CARDINAL
cjfa-12560	85	1	4	CARDINAL
cjfa-12560	85	2	5	CARDINAL
cjfa-12560	85	3	1	CARDINAL
cjfa-12560	86	1	ra2	GPE
cjfa-12560	86	2	187	CARDINAL
cjfa-12560	86	3	istanbul stock exchange	ORG
cjfa-12560	86	4	bist-borsa	ORG
cjfa-12560	86	5	istanbul	GPE
cjfa-12560	87	1	at least 12 million turkish liras	MONEY
cjfa-12560	87	2	at least %	PERCENT
cjfa-12560	89	1	2014	DATE
cjfa-12560	89	2	annual	DATE
cjfa-12560	89	3	annual	DATE
cjfa-12560	89	4	these years	DATE
cjfa-12560	93	1	margin3	PERSON
cjfa-12560	93	2	lev4	ORG
cjfa-12560	93	3	turn5	ORG
cjfa-12560	94	1	1	CARDINAL
cjfa-12560	100	1	2 cr	MONEY
cjfa-12560	100	2	3	CARDINAL
cjfa-12560	101	1	4	CARDINAL
cjfa-12560	101	2	5	CARDINAL
cjfa-12560	102	1	3	CARDINAL
cjfa-12560	102	2	187	CARDINAL
cjfa-12560	102	3	istanbul stock exchange	ORG
cjfa-12560	102	4	bist-borsa	ORG
cjfa-12560	102	5	istanbul	GPE
cjfa-12560	103	1	at least 12 million turkish liras	MONEY
cjfa-12560	103	2	at least %	PERCENT
cjfa-12560	105	1	2014	DATE
cjfa-12560	105	2	annual	DATE
cjfa-12560	105	3	annual	DATE
cjfa-12560	105	4	these years	DATE
cjfa-12560	109	1	margin3	PERSON
cjfa-12560	109	2	lev4	ORG
cjfa-12560	109	3	turn5	ORG
cjfa-12560	110	1	1	CARDINAL
cjfa-12560	116	1	2 cr	MONEY
cjfa-12560	116	2	3	CARDINAL
cjfa-12560	117	1	4	CARDINAL
cjfa-12560	117	2	5	CARDINAL
cjfa-12560	118	1	4	CARDINAL
cjfa-12560	118	2	187	CARDINAL
cjfa-12560	118	3	istanbul stock exchange	ORG
cjfa-12560	118	4	bist-borsa	ORG
cjfa-12560	118	5	istanbul	GPE
cjfa-12560	119	1	at least 12 million turkish liras	MONEY
cjfa-12560	119	2	at least %	PERCENT
cjfa-12560	121	1	2014	DATE
cjfa-12560	121	2	annual	DATE
cjfa-12560	121	3	annual	DATE
cjfa-12560	121	4	these years	DATE
cjfa-12560	125	1	margin3	PERSON
cjfa-12560	125	2	lev4	ORG
cjfa-12560	125	3	turn5	ORG
cjfa-12560	126	1	1	CARDINAL
cjfa-12560	132	1	2 cr	MONEY
cjfa-12560	132	2	3	CARDINAL
cjfa-12560	133	1	4	CARDINAL
cjfa-12560	133	2	5	CARDINAL
cjfa-12560	134	1	5	CARDINAL
cjfa-12560	134	2	187	CARDINAL
cjfa-12560	134	3	istanbul stock exchange	ORG
cjfa-12560	134	4	bist-borsa	ORG
cjfa-12560	134	5	istanbul	GPE
cjfa-12560	135	1	at least 12 million turkish liras	MONEY
cjfa-12560	135	2	at least %	PERCENT
cjfa-12560	137	1	2014	DATE
cjfa-12560	137	2	annual	DATE
cjfa-12560	137	3	annual	DATE
cjfa-12560	137	4	these years	DATE
cjfa-12560	141	1	margin3	PERSON
cjfa-12560	141	2	lev4	ORG
cjfa-12560	141	3	turn5	ORG
cjfa-12560	142	1	1	CARDINAL
cjfa-12560	148	1	2 cr	MONEY
cjfa-12560	148	2	3	CARDINAL
cjfa-12560	149	1	4	CARDINAL
cjfa-12560	149	2	5	CARDINAL
cjfa-12560	150	1	soner gokten	PERSON
cjfa-12560	150	2	hasan ture32	PERSON
cjfa-12560	156	1	rajan & zingales	ORG
cjfa-12560	156	2	1995	DATE
cjfa-12560	156	3	al.	ORG
cjfa-12560	156	4	1996	DATE
cjfa-12560	156	5	wiwattanakantang	GPE
cjfa-12560	156	6	1999	DATE
cjfa-12560	157	1	al.	GPE
cjfa-12560	157	2	2001	DATE
cjfa-12560	157	3	boateng	PERSON
cjfa-12560	157	4	2004	DATE
cjfa-12560	157	5	2005	DATE
cjfa-12560	157	6	gaud et al.	PERSON
cjfa-12560	157	7	2005	DATE
cjfa-12560	157	8	2006	DATE
cjfa-12560	159	1	2007	DATE
cjfa-12560	160	1	istanbul stock exchange	ORG
cjfa-12560	166	1	1%	PERCENT
cjfa-12560	166	2	1	CARDINAL
cjfa-12560	168	1	turkey	GPE
cjfa-12560	168	2	33	CARDINAL
cjfa-12560	168	3	1	CARDINAL
cjfa-12560	168	4	corr	PERSON
cjfa-12560	169	1	coef	PERSON
cjfa-12560	171	1	corr	PERSON
cjfa-12560	172	1	coef	PERSON
cjfa-12560	174	1	corr	PERSON
cjfa-12560	175	1	coef	PERSON
cjfa-12560	177	1	corr	PERSON
cjfa-12560	178	1	coef	PERSON
cjfa-12560	180	1	1	CARDINAL
cjfa-12560	180	2	0.213	CARDINAL
cjfa-12560	180	3	0.003 1	DATE
cjfa-12560	180	4	0.080 0.278 0.187	CARDINAL
cjfa-12560	180	5	0.010 1	CARDINAL
cjfa-12560	180	6	0.005	CARDINAL
cjfa-12560	180	7	0.230	CARDINAL
cjfa-12560	180	8	0.002	CARDINAL
cjfa-12560	180	9	0.033	CARDINAL
cjfa-12560	180	10	0.05	CARDINAL
cjfa-12560	180	11	2	CARDINAL
cjfa-12560	181	1	0.01	CARDINAL
cjfa-12560	181	2	2	CARDINAL
cjfa-12560	182	1	o	DATE
cjfa-12560	184	1	rajan & zingales	ORG
cjfa-12560	184	2	1995	DATE
cjfa-12560	184	3	al.	ORG
cjfa-12560	184	4	1996	DATE
cjfa-12560	184	5	wiwattanakantang	GPE
cjfa-12560	184	6	1999	DATE
cjfa-12560	185	1	al.	GPE
cjfa-12560	185	2	2001	DATE
cjfa-12560	185	3	boateng	PERSON
cjfa-12560	185	4	2004	DATE
cjfa-12560	185	5	2005	DATE
cjfa-12560	185	6	gaud et al.	PERSON
cjfa-12560	185	7	2005	DATE
cjfa-12560	185	8	2006	DATE
cjfa-12560	187	1	2007	DATE
cjfa-12560	188	1	istanbul stock exchange	ORG
cjfa-12560	194	1	1%	PERCENT
cjfa-12560	194	2	1	CARDINAL
cjfa-12560	196	1	1	CARDINAL
cjfa-12560	196	2	corr	PERSON
cjfa-12560	197	1	coef	PERSON
cjfa-12560	199	1	corr	PERSON
cjfa-12560	200	1	coef	PERSON
cjfa-12560	202	1	corr	PERSON
cjfa-12560	203	1	coef	PERSON
cjfa-12560	205	1	corr	PERSON
cjfa-12560	206	1	coef	PERSON
cjfa-12560	208	1	1	CARDINAL
cjfa-12560	208	2	0.213	CARDINAL
cjfa-12560	208	3	0.003 1	CARDINAL
cjfa-12560	208	4	lev -0.080	PERSON
cjfa-12560	208	5	0.278	CARDINAL
cjfa-12560	208	6	0.010 1	CARDINAL
cjfa-12560	208	7	0.002	CARDINAL
cjfa-12560	208	8	0.654 1	CARDINAL
cjfa-12560	208	9	0.05	CARDINAL
cjfa-12560	208	10	2	CARDINAL
cjfa-12560	209	1	0.01	CARDINAL
cjfa-12560	209	2	2	CARDINAL
cjfa-12560	212	1	2	CARDINAL
cjfa-12560	212	2	6	CARDINAL
cjfa-12560	212	3	7	CARDINAL
cjfa-12560	213	1	2	CARDINAL
cjfa-12560	214	1	roe	PRODUCT
cjfa-12560	218	1	eljelly, 2004	DATE
cjfa-12560	220	1	6	CARDINAL
cjfa-12560	221	1	rajan & zingales	ORG
cjfa-12560	221	2	1995	DATE
cjfa-12560	221	3	al.	ORG
cjfa-12560	221	4	1996	DATE
cjfa-12560	221	5	wiwattanakantang	GPE
cjfa-12560	221	6	1999	DATE
cjfa-12560	222	1	al.	GPE
cjfa-12560	222	2	2001	DATE
cjfa-12560	222	3	boateng	PERSON
cjfa-12560	222	4	2004	DATE
cjfa-12560	222	5	2005	DATE
cjfa-12560	222	6	gaud et al.	PERSON
cjfa-12560	222	7	2005	DATE
cjfa-12560	222	8	2006	DATE
cjfa-12560	224	1	2007	DATE
cjfa-12560	225	1	istanbul stock exchange	ORG
cjfa-12560	231	1	1%	PERCENT
cjfa-12560	231	2	1	CARDINAL
cjfa-12560	233	1	1	CARDINAL
cjfa-12560	233	2	corr	PERSON
cjfa-12560	234	1	coef	PERSON
cjfa-12560	236	1	corr	PERSON
cjfa-12560	237	1	coef	PERSON
cjfa-12560	239	1	corr	PERSON
cjfa-12560	240	1	coef	PERSON
cjfa-12560	242	1	corr	PERSON
cjfa-12560	243	1	coef	PERSON
cjfa-12560	245	1	1	CARDINAL
cjfa-12560	245	2	0.213	CARDINAL
cjfa-12560	245	3	0.003 1	CARDINAL
cjfa-12560	245	4	lev -0.080	PERSON
cjfa-12560	245	5	0.278	CARDINAL
cjfa-12560	245	6	0.010 1	CARDINAL
cjfa-12560	245	7	0.002	CARDINAL
cjfa-12560	245	8	0.654 1	CARDINAL
cjfa-12560	245	9	0.05	CARDINAL
cjfa-12560	245	10	2	CARDINAL
cjfa-12560	246	1	0.01	CARDINAL
cjfa-12560	246	2	2	CARDINAL
cjfa-12560	249	1	2	CARDINAL
cjfa-12560	249	2	6	CARDINAL
cjfa-12560	249	3	7	CARDINAL
cjfa-12560	250	1	7	CARDINAL
cjfa-12560	251	1	rajan & zingales	ORG
cjfa-12560	251	2	1995	DATE
cjfa-12560	251	3	al.	ORG
cjfa-12560	251	4	1996	DATE
cjfa-12560	251	5	wiwattanakantang	GPE
cjfa-12560	251	6	1999	DATE
cjfa-12560	252	1	al.	GPE
cjfa-12560	252	2	2001	DATE
cjfa-12560	252	3	boateng	PERSON
cjfa-12560	252	4	2004	DATE
cjfa-12560	252	5	2005	DATE
cjfa-12560	252	6	gaud et al.	PERSON
cjfa-12560	252	7	2005	DATE
cjfa-12560	252	8	2006	DATE
cjfa-12560	254	1	2007	DATE
cjfa-12560	255	1	istanbul stock exchange	ORG
cjfa-12560	261	1	1%	PERCENT
cjfa-12560	261	2	1	CARDINAL
cjfa-12560	263	1	1	CARDINAL
cjfa-12560	263	2	corr	PERSON
cjfa-12560	264	1	coef	PERSON
cjfa-12560	266	1	corr	PERSON
cjfa-12560	267	1	coef	PERSON
cjfa-12560	269	1	corr	PERSON
cjfa-12560	270	1	coef	PERSON
cjfa-12560	272	1	corr	PERSON
cjfa-12560	273	1	coef	PERSON
cjfa-12560	275	1	1	CARDINAL
cjfa-12560	275	2	0.213	CARDINAL
cjfa-12560	275	3	0.003 1	CARDINAL
cjfa-12560	275	4	lev -0.080	PERSON
cjfa-12560	275	5	0.278	CARDINAL
cjfa-12560	275	6	0.010 1	CARDINAL
cjfa-12560	275	7	0.002	CARDINAL
cjfa-12560	275	8	0.654 1	CARDINAL
cjfa-12560	275	9	0.05	CARDINAL
cjfa-12560	275	10	2	CARDINAL
cjfa-12560	276	1	0.01	CARDINAL
cjfa-12560	276	2	2	CARDINAL
cjfa-12560	279	1	2	CARDINAL
cjfa-12560	279	2	6	CARDINAL
cjfa-12560	279	3	7	CARDINAL
cjfa-12560	280	1	soner gokten	PERSON
cjfa-12560	280	2	hasan ture34	PERSON
cjfa-12560	282	1	1952	DATE
cjfa-12560	282	2	miller	ORG
cjfa-12560	282	3	orr, 1966	DATE
cjfa-12560	283	1	cfo	ORG
cjfa-12560	285	1	rubio & sogorb-mira	ORG
cjfa-12560	285	2	2012	DATE
cjfa-12560	286	1	deangelo & masulis	ORG
cjfa-12560	286	2	1980	DATE
cjfa-12560	287	1	titman & wessels, 1988	ORG
cjfa-12560	287	2	rajan & zingales,	ORG
cjfa-12560	287	3	1995	DATE
cjfa-12560	287	4	mackay & phillips	ORG
cjfa-12560	287	5	2005	DATE
cjfa-12560	287	6	faulkender & petersen	ORG
cjfa-12560	287	7	2006	DATE
cjfa-12560	287	8	wald & long	ORG
cjfa-12560	287	9	kale & shahrur	ORG
cjfa-12560	287	10	2007	DATE
cjfa-12560	287	11	cfo	ORG
cjfa-12560	288	1	2	CARDINAL
cjfa-12560	289	1	ac	ORG
cjfa-12560	289	2	turkish	NORP
cjfa-12560	289	3	0.416	CARDINAL
cjfa-12560	289	4	1%	PERCENT
cjfa-12560	290	1	ac	ORG
cjfa-12560	291	1	2	CARDINAL
cjfa-12560	291	2	cfo	ORG
cjfa-12560	291	3	ac roa cfo ac corr	ORG
cjfa-12560	292	1	coef	PERSON
cjfa-12560	294	1	corr	PERSON
cjfa-12560	295	1	coef	PERSON
cjfa-12560	297	1	corr	PERSON
cjfa-12560	298	1	coef	PERSON
cjfa-12560	300	1	1	CARDINAL
cjfa-12560	300	2	0.096	CARDINAL
cjfa-12560	300	3	ac	ORG
cjfa-12560	300	4	0.416	CARDINAL
cjfa-12560	300	5	0.01	CARDINAL
cjfa-12560	300	6	2	CARDINAL
cjfa-12560	301	1	o	DATE
cjfa-12560	302	1	turkey	GPE
cjfa-12560	302	2	35	CARDINAL
cjfa-12560	302	3	linear	ORG
cjfa-12560	303	1	maccallum & austin	ORG
cjfa-12560	303	2	2000	DATE
cjfa-12560	303	3	schumacker & lomax	ORG
cjfa-12560	303	4	2004	DATE
cjfa-12560	303	5	garcia et al.	PERSON
cjfa-12560	303	6	2013	DATE
cjfa-12560	305	1	kline	GPE
cjfa-12560	305	2	2011	DATE
cjfa-12560	306	1	2016	DATE
cjfa-12560	309	1	1	CARDINAL
cjfa-12560	309	2	turkish	NORP
cjfa-12560	310	1	1	CARDINAL
cjfa-12560	310	2	ac	ORG
cjfa-12560	310	3	o	DATE
cjfa-12560	312	1	al.	GPE
cjfa-12560	312	2	1999	DATE
cjfa-12560	313	1	2004	DATE
cjfa-12560	314	1	soner gokten	PERSON
cjfa-12560	314	2	hasan ture36	PERSON
cjfa-12560	316	1	two	CARDINAL
cjfa-12560	318	1	two	CARDINAL
cjfa-12560	318	2	first	ORDINAL
cjfa-12560	318	3	second	ORDINAL
cjfa-12560	321	1	al.	GPE
cjfa-12560	321	2	1999	DATE
cjfa-12560	322	1	2004	DATE
cjfa-12560	325	1	two	CARDINAL
cjfa-12560	327	1	two	CARDINAL
cjfa-12560	327	2	first	ORDINAL
cjfa-12560	327	3	second	ORDINAL
cjfa-12560	328	1	3	CARDINAL
cjfa-12560	331	1	4	CARDINAL
cjfa-12560	331	2	5	CARDINAL
cjfa-12560	331	3	6	CARDINAL
cjfa-12560	331	4	3	CARDINAL
cjfa-12560	333	1	al.	GPE
cjfa-12560	333	2	1999	DATE
cjfa-12560	334	1	2004	DATE
cjfa-12560	337	1	two	CARDINAL
cjfa-12560	339	1	two	CARDINAL
cjfa-12560	339	2	first	ORDINAL
cjfa-12560	339	3	second	ORDINAL
cjfa-12560	340	1	3	CARDINAL
cjfa-12560	343	1	4	CARDINAL
cjfa-12560	343	2	5	CARDINAL
cjfa-12560	343	3	6	CARDINAL
cjfa-12560	343	4	ac	ORG
cjfa-12560	345	1	al.	GPE
cjfa-12560	345	2	1999	DATE
cjfa-12560	346	1	2004	DATE
cjfa-12560	349	1	two	CARDINAL
cjfa-12560	351	1	two	CARDINAL
cjfa-12560	351	2	first	ORDINAL
cjfa-12560	351	3	second	ORDINAL
cjfa-12560	352	1	3	CARDINAL
cjfa-12560	355	1	4	CARDINAL
cjfa-12560	355	2	5	CARDINAL
cjfa-12560	355	3	6	CARDINAL
cjfa-12560	355	4	ac	ORG
cjfa-12560	357	1	al.	GPE
cjfa-12560	357	2	1999	DATE
cjfa-12560	358	1	2004	DATE
cjfa-12560	361	1	two	CARDINAL
cjfa-12560	363	1	two	CARDINAL
cjfa-12560	363	2	first	ORDINAL
cjfa-12560	363	3	second	ORDINAL
cjfa-12560	364	1	3	CARDINAL
cjfa-12560	367	1	4	CARDINAL
cjfa-12560	367	2	5	CARDINAL
cjfa-12560	367	3	6	CARDINAL
cjfa-12560	370	1	al.	GPE
cjfa-12560	370	2	1999	DATE
cjfa-12560	371	1	2004	DATE
cjfa-12560	374	1	two	CARDINAL
cjfa-12560	376	1	two	CARDINAL
cjfa-12560	376	2	first	ORDINAL
cjfa-12560	376	3	second	ORDINAL
cjfa-12560	377	1	3	CARDINAL
cjfa-12560	380	1	4	CARDINAL
cjfa-12560	380	2	5	CARDINAL
cjfa-12560	380	3	6	CARDINAL
cjfa-12560	380	4	ac	ORG
cjfa-12560	383	1	al.	GPE
cjfa-12560	383	2	1999	DATE
cjfa-12560	384	1	2004	DATE
cjfa-12560	387	1	two	CARDINAL
cjfa-12560	389	1	two	CARDINAL
cjfa-12560	389	2	first	ORDINAL
cjfa-12560	389	3	second	ORDINAL
cjfa-12560	390	1	3	CARDINAL
cjfa-12560	393	1	4	CARDINAL
cjfa-12560	393	2	5	CARDINAL
cjfa-12560	393	3	6	CARDINAL
cjfa-12560	397	1	al.	GPE
cjfa-12560	397	2	1999	DATE
cjfa-12560	398	1	2004	DATE
cjfa-12560	401	1	two	CARDINAL
cjfa-12560	403	1	two	CARDINAL
cjfa-12560	403	2	first	ORDINAL
cjfa-12560	403	3	second	ORDINAL
cjfa-12560	404	1	3	CARDINAL
cjfa-12560	407	1	4	CARDINAL
cjfa-12560	407	2	5	CARDINAL
cjfa-12560	407	3	6	CARDINAL
cjfa-12560	407	4	4	CARDINAL
cjfa-12560	409	1	al.	GPE
cjfa-12560	409	2	1999	DATE
cjfa-12560	410	1	2004	DATE
cjfa-12560	413	1	two	CARDINAL
cjfa-12560	415	1	two	CARDINAL
cjfa-12560	415	2	first	ORDINAL
cjfa-12560	415	3	second	ORDINAL
cjfa-12560	416	1	3	CARDINAL
cjfa-12560	419	1	4	CARDINAL
cjfa-12560	419	2	5	CARDINAL
cjfa-12560	419	3	6	CARDINAL
cjfa-12560	419	4	5	CARDINAL
cjfa-12560	421	1	al.	GPE
cjfa-12560	421	2	1999	DATE
cjfa-12560	422	1	2004	DATE
cjfa-12560	425	1	two	CARDINAL
cjfa-12560	427	1	two	CARDINAL
cjfa-12560	427	2	first	ORDINAL
cjfa-12560	427	3	second	ORDINAL
cjfa-12560	428	1	3	CARDINAL
cjfa-12560	431	1	4	CARDINAL
cjfa-12560	431	2	5	CARDINAL
cjfa-12560	431	3	6	CARDINAL
cjfa-12560	431	4	6	CARDINAL
cjfa-12560	431	5	7	CARDINAL
cjfa-12560	431	6	8)	CARDINAL
cjfa-12560	431	7	9	CARDINAL
cjfa-12560	431	8	10	CARDINAL
cjfa-12560	433	1	ibm	ORG
cjfa-12560	433	2	ibm	ORG
cjfa-12560	434	1	0.05	CARDINAL
cjfa-12560	435	1	turkish	NORP
cjfa-12560	438	1	3	CARDINAL
cjfa-12560	438	2	3.269	CARDINAL
cjfa-12560	438	3	cfi	ORG
cjfa-12560	438	4	0.760	CARDINAL
cjfa-12560	438	5	0.943	CARDINAL
cjfa-12560	438	6	0.907	CARDINAL
cjfa-12560	438	7	0.705	CARDINAL
cjfa-12560	438	8	0.079	CARDINAL
cjfa-12560	439	1	schumacker & lomax	ORG
cjfa-12560	439	2	2004	DATE
cjfa-12560	440	1	gfi	PERSON
cjfa-12560	440	2	0.90	CARDINAL
cjfa-12560	440	3	al.	GPE
cjfa-12560	440	4	1999	DATE
cjfa-12560	440	5	byrne	ORG
cjfa-12560	440	6	2010	DATE
cjfa-12560	441	1	rmsea	PERSON
cjfa-12560	441	2	0.08	CARDINAL
cjfa-12560	441	3	brwone & cudeck	ORG
cjfa-12560	441	4	1993	DATE
cjfa-12560	443	1	3	CARDINAL
cjfa-12560	444	1	3.269 1 to 5	CARDINAL
cjfa-12560	444	2	0.760	CARDINAL
cjfa-12560	444	3	1	CARDINAL
cjfa-12560	444	4	0.943 0	CARDINAL
cjfa-12560	445	1	1	CARDINAL
cjfa-12560	445	2	0.907	CARDINAL
cjfa-12560	446	1	1	CARDINAL
cjfa-12560	446	2	normed	ORG
cjfa-12560	446	3	0.705	CARDINAL
cjfa-12560	447	1	1	CARDINAL
cjfa-12560	447	2	7	CARDINAL
cjfa-12560	447	3	7	CARDINAL
cjfa-12560	447	4	8)	CARDINAL
cjfa-12560	447	5	9	CARDINAL
cjfa-12560	447	6	10	CARDINAL
cjfa-12560	449	1	ibm	ORG
cjfa-12560	449	2	ibm	ORG
cjfa-12560	450	1	0.05	CARDINAL
cjfa-12560	451	1	turkish	NORP
cjfa-12560	454	1	3	CARDINAL
cjfa-12560	454	2	3.269	CARDINAL
cjfa-12560	454	3	cfi	ORG
cjfa-12560	454	4	0.760	CARDINAL
cjfa-12560	454	5	0.943	CARDINAL
cjfa-12560	454	6	0.907	CARDINAL
cjfa-12560	454	7	0.705	CARDINAL
cjfa-12560	454	8	0.079	CARDINAL
cjfa-12560	455	1	schumacker & lomax	ORG
cjfa-12560	455	2	2004	DATE
cjfa-12560	456	1	gfi	PERSON
cjfa-12560	456	2	0.90	CARDINAL
cjfa-12560	456	3	al.	GPE
cjfa-12560	456	4	1999	DATE
cjfa-12560	456	5	byrne	ORG
cjfa-12560	456	6	2010	DATE
cjfa-12560	457	1	rmsea	PERSON
cjfa-12560	457	2	0.08	CARDINAL
cjfa-12560	457	3	brwone & cudeck	ORG
cjfa-12560	457	4	1993	DATE
cjfa-12560	459	1	3	CARDINAL
cjfa-12560	460	1	3.269 1 to 5	CARDINAL
cjfa-12560	460	2	0.760	CARDINAL
cjfa-12560	460	3	1	CARDINAL
cjfa-12560	460	4	0.943 0	CARDINAL
cjfa-12560	461	1	1	CARDINAL
cjfa-12560	461	2	0.907	CARDINAL
cjfa-12560	462	1	1	CARDINAL
cjfa-12560	462	2	normed	ORG
cjfa-12560	462	3	0.705	CARDINAL
cjfa-12560	463	1	1	CARDINAL
cjfa-12560	463	2	8)	CARDINAL
cjfa-12560	463	3	7	CARDINAL
cjfa-12560	463	4	8)	CARDINAL
cjfa-12560	463	5	9	CARDINAL
cjfa-12560	463	6	10	CARDINAL
cjfa-12560	465	1	ibm	ORG
cjfa-12560	465	2	ibm	ORG
cjfa-12560	466	1	0.05	CARDINAL
cjfa-12560	467	1	turkish	NORP
cjfa-12560	470	1	3	CARDINAL
cjfa-12560	470	2	3.269	CARDINAL
cjfa-12560	470	3	cfi	ORG
cjfa-12560	470	4	0.760	CARDINAL
cjfa-12560	470	5	0.943	CARDINAL
cjfa-12560	470	6	0.907	CARDINAL
cjfa-12560	470	7	0.705	CARDINAL
cjfa-12560	470	8	0.079	CARDINAL
cjfa-12560	471	1	schumacker & lomax	ORG
cjfa-12560	471	2	2004	DATE
cjfa-12560	472	1	gfi	PERSON
cjfa-12560	472	2	0.90	CARDINAL
cjfa-12560	472	3	al.	GPE
cjfa-12560	472	4	1999	DATE
cjfa-12560	472	5	byrne	ORG
cjfa-12560	472	6	2010	DATE
cjfa-12560	473	1	rmsea	PERSON
cjfa-12560	473	2	0.08	CARDINAL
cjfa-12560	473	3	brwone & cudeck	ORG
cjfa-12560	473	4	1993	DATE
cjfa-12560	475	1	3	CARDINAL
cjfa-12560	476	1	3.269 1 to 5	CARDINAL
cjfa-12560	476	2	0.760	CARDINAL
cjfa-12560	476	3	1	CARDINAL
cjfa-12560	476	4	0.943 0	CARDINAL
cjfa-12560	477	1	1	CARDINAL
cjfa-12560	477	2	0.907	CARDINAL
cjfa-12560	478	1	1	CARDINAL
cjfa-12560	478	2	normed	ORG
cjfa-12560	478	3	0.705	CARDINAL
cjfa-12560	479	1	1	CARDINAL
cjfa-12560	479	2	9	CARDINAL
cjfa-12560	479	3	7	CARDINAL
cjfa-12560	479	4	8)	CARDINAL
cjfa-12560	479	5	9	CARDINAL
cjfa-12560	479	6	10	CARDINAL
cjfa-12560	481	1	ibm	ORG
cjfa-12560	481	2	ibm	ORG
cjfa-12560	482	1	0.05	CARDINAL
cjfa-12560	483	1	turkish	NORP
cjfa-12560	486	1	3	CARDINAL
cjfa-12560	486	2	3.269	CARDINAL
cjfa-12560	486	3	cfi	ORG
cjfa-12560	486	4	0.760	CARDINAL
cjfa-12560	486	5	0.943	CARDINAL
cjfa-12560	486	6	0.907	CARDINAL
cjfa-12560	486	7	0.705	CARDINAL
cjfa-12560	486	8	0.079	CARDINAL
cjfa-12560	487	1	schumacker & lomax	ORG
cjfa-12560	487	2	2004	DATE
cjfa-12560	488	1	gfi	PERSON
cjfa-12560	488	2	0.90	CARDINAL
cjfa-12560	488	3	al.	GPE
cjfa-12560	488	4	1999	DATE
cjfa-12560	488	5	byrne	ORG
cjfa-12560	488	6	2010	DATE
cjfa-12560	489	1	rmsea	PERSON
cjfa-12560	489	2	0.08	CARDINAL
cjfa-12560	489	3	brwone & cudeck	ORG
cjfa-12560	489	4	1993	DATE
cjfa-12560	491	1	3	CARDINAL
cjfa-12560	492	1	3.269 1 to 5	CARDINAL
cjfa-12560	492	2	0.760	CARDINAL
cjfa-12560	492	3	1	CARDINAL
cjfa-12560	492	4	0.943 0	CARDINAL
cjfa-12560	493	1	1	CARDINAL
cjfa-12560	493	2	0.907	CARDINAL
cjfa-12560	494	1	1	CARDINAL
cjfa-12560	494	2	normed	ORG
cjfa-12560	494	3	0.705	CARDINAL
cjfa-12560	495	1	1	CARDINAL
cjfa-12560	495	2	10	CARDINAL
cjfa-12560	495	3	7	CARDINAL
cjfa-12560	495	4	8)	CARDINAL
cjfa-12560	495	5	9	CARDINAL
cjfa-12560	495	6	10	CARDINAL
cjfa-12560	497	1	ibm	ORG
cjfa-12560	497	2	ibm	ORG
cjfa-12560	498	1	0.05	CARDINAL
cjfa-12560	499	1	turkish	NORP
cjfa-12560	502	1	3	CARDINAL
cjfa-12560	502	2	3.269	CARDINAL
cjfa-12560	502	3	cfi	ORG
cjfa-12560	502	4	0.760	CARDINAL
cjfa-12560	502	5	0.943	CARDINAL
cjfa-12560	502	6	0.907	CARDINAL
cjfa-12560	502	7	0.705	CARDINAL
cjfa-12560	502	8	0.079	CARDINAL
cjfa-12560	503	1	schumacker & lomax	ORG
cjfa-12560	503	2	2004	DATE
cjfa-12560	504	1	gfi	PERSON
cjfa-12560	504	2	0.90	CARDINAL
cjfa-12560	504	3	al.	GPE
cjfa-12560	504	4	1999	DATE
cjfa-12560	504	5	byrne	ORG
cjfa-12560	504	6	2010	DATE
cjfa-12560	505	1	rmsea	PERSON
cjfa-12560	505	2	0.08	CARDINAL
cjfa-12560	505	3	brwone & cudeck	ORG
cjfa-12560	505	4	1993	DATE
cjfa-12560	507	1	3	CARDINAL
cjfa-12560	508	1	3.269 1 to 5	CARDINAL
cjfa-12560	508	2	0.760	CARDINAL
cjfa-12560	508	3	1	CARDINAL
cjfa-12560	508	4	0.943 0	CARDINAL
cjfa-12560	509	1	1	CARDINAL
cjfa-12560	509	2	0.907	CARDINAL
cjfa-12560	510	1	1	CARDINAL
cjfa-12560	510	2	normed	ORG
cjfa-12560	510	3	0.705	CARDINAL
cjfa-12560	511	1	1	CARDINAL
cjfa-12560	511	2	7	CARDINAL
cjfa-12560	511	3	8)	CARDINAL
cjfa-12560	511	4	9	CARDINAL
cjfa-12560	511	5	10	CARDINAL
cjfa-12560	513	1	ibm	ORG
cjfa-12560	513	2	ibm	ORG
cjfa-12560	514	1	0.05	CARDINAL
cjfa-12560	515	1	turkish	NORP
cjfa-12560	518	1	3	CARDINAL
cjfa-12560	518	2	3.269	CARDINAL
cjfa-12560	518	3	cfi	ORG
cjfa-12560	518	4	0.760	CARDINAL
cjfa-12560	518	5	0.943	CARDINAL
cjfa-12560	518	6	0.907	CARDINAL
cjfa-12560	518	7	0.705	CARDINAL
cjfa-12560	518	8	0.079	CARDINAL
cjfa-12560	519	1	schumacker & lomax	ORG
cjfa-12560	519	2	2004	DATE
cjfa-12560	520	1	gfi	PERSON
cjfa-12560	520	2	0.90	CARDINAL
cjfa-12560	520	3	al.	GPE
cjfa-12560	520	4	1999	DATE
cjfa-12560	520	5	byrne	ORG
cjfa-12560	520	6	2010	DATE
cjfa-12560	521	1	rmsea	PERSON
cjfa-12560	521	2	0.08	CARDINAL
cjfa-12560	521	3	brwone & cudeck	ORG
cjfa-12560	521	4	1993	DATE
cjfa-12560	523	1	3	CARDINAL
cjfa-12560	524	1	3.269 1 to 5	CARDINAL
cjfa-12560	524	2	0.760	CARDINAL
cjfa-12560	524	3	1	CARDINAL
cjfa-12560	524	4	0.943 0	CARDINAL
cjfa-12560	525	1	1	CARDINAL
cjfa-12560	525	2	0.907	CARDINAL
cjfa-12560	526	1	1	CARDINAL
cjfa-12560	526	2	normed	ORG
cjfa-12560	526	3	0.705	CARDINAL
cjfa-12560	527	1	1	CARDINAL
cjfa-12560	528	1	turkey	GPE
cjfa-12560	528	2	37	CARDINAL
cjfa-12560	529	1	ibm	ORG
cjfa-12560	529	2	ibm	ORG
cjfa-12560	530	1	0.05	CARDINAL
cjfa-12560	531	1	turkish	NORP
cjfa-12560	534	1	3	CARDINAL
cjfa-12560	534	2	3.269	CARDINAL
cjfa-12560	534	3	cfi	ORG
cjfa-12560	534	4	0.760	CARDINAL
cjfa-12560	534	5	0.943	CARDINAL
cjfa-12560	534	6	0.907	CARDINAL
cjfa-12560	534	7	0.705	CARDINAL
cjfa-12560	534	8	0.079	CARDINAL
cjfa-12560	535	1	schumacker & lomax	ORG
cjfa-12560	535	2	2004	DATE
cjfa-12560	536	1	gfi	PERSON
cjfa-12560	536	2	0.90	CARDINAL
cjfa-12560	536	3	al.	GPE
cjfa-12560	536	4	1999	DATE
cjfa-12560	536	5	byrne	ORG
cjfa-12560	536	6	2010	DATE
cjfa-12560	537	1	rmsea	PERSON
cjfa-12560	537	2	0.08	CARDINAL
cjfa-12560	537	3	brwone & cudeck	ORG
cjfa-12560	537	4	1993	DATE
cjfa-12560	539	1	3	CARDINAL
cjfa-12560	540	1	3.269 1 to 5	CARDINAL
cjfa-12560	540	2	0.760	CARDINAL
cjfa-12560	540	3	1	CARDINAL
cjfa-12560	540	4	0.943 0	CARDINAL
cjfa-12560	541	1	1	CARDINAL
cjfa-12560	541	2	0.907	CARDINAL
cjfa-12560	542	1	1	CARDINAL
cjfa-12560	542	2	normed	ORG
cjfa-12560	542	3	0.705	CARDINAL
cjfa-12560	543	1	1	CARDINAL
cjfa-12560	544	1	0.05	CARDINAL
cjfa-12560	544	2	0.1	CARDINAL
cjfa-12560	545	1	o	DATE
cjfa-12560	546	1	soner gokten	PERSON
cjfa-12560	546	2	hasan ture38	PERSON
cjfa-12560	546	3	2	CARDINAL
cjfa-12560	547	1	4	CARDINAL
cjfa-12560	549	1	turkish	NORP
cjfa-12560	550	1	2	CARDINAL
cjfa-12560	550	2	0.95	CARDINAL
cjfa-12560	550	3	0.19 0.24 0.97 0.08	QUANTITY
cjfa-12560	550	4	0.44	CARDINAL
cjfa-12560	550	5	o	DATE
cjfa-12560	551	1	4	CARDINAL
cjfa-12560	551	2	0.435	CARDINAL
cjfa-12560	551	3	0.237	CARDINAL
cjfa-12560	551	4	1.969 0.049	CARDINAL
cjfa-12560	551	5	0.235 1.963 0.050 cr	MONEY
cjfa-12560	551	6	0.190	CARDINAL
cjfa-12560	551	7	0.973	CARDINAL
cjfa-12560	551	8	cfo	ORG
cjfa-12560	551	9	0.085 1.117	MONEY
cjfa-12560	551	10	0.264	CARDINAL
cjfa-12560	551	11	ac	ORG
cjfa-12560	551	12	0.399	CARDINAL
cjfa-12560	551	13	2.555 0.011	MONEY
cjfa-12560	551	14	o	DATE
cjfa-12560	552	1	0.97	CARDINAL
cjfa-12560	552	2	-0.40	ORG
cjfa-12560	552	3	turkey	GPE
cjfa-12560	552	4	39	CARDINAL
cjfa-12560	552	5	2	CARDINAL
cjfa-12560	553	1	4	CARDINAL
cjfa-12560	555	1	turkish	NORP
cjfa-12560	556	1	2	CARDINAL
cjfa-12560	556	2	0.95	CARDINAL
cjfa-12560	556	3	0.19 0.24 0.97 0.08	QUANTITY
cjfa-12560	556	4	0.44	CARDINAL
cjfa-12560	556	5	o	DATE
cjfa-12560	557	1	4	CARDINAL
cjfa-12560	557	2	0.435	CARDINAL
cjfa-12560	557	3	0.237	CARDINAL
cjfa-12560	557	4	1.969 0.049	CARDINAL
cjfa-12560	557	5	0.235 1.963 0.050 cr	MONEY
cjfa-12560	557	6	0.190	CARDINAL
cjfa-12560	557	7	0.973	CARDINAL
cjfa-12560	557	8	cfo	ORG
cjfa-12560	557	9	0.085 1.117	MONEY
cjfa-12560	557	10	0.264	CARDINAL
cjfa-12560	557	11	ac	ORG
cjfa-12560	557	12	0.399	CARDINAL
cjfa-12560	557	13	2.555 0.011	MONEY
cjfa-12560	557	14	o	DATE
cjfa-12560	558	1	0.97	CARDINAL
cjfa-12560	558	2	-0.40	ORG
cjfa-12560	558	3	turkish	NORP
cjfa-12560	560	1	firstly	ORDINAL
cjfa-12560	560	2	section 2.2	LAW
cjfa-12560	562	1	cfo	ORG
cjfa-12560	562	2	ac	ORG
cjfa-12560	563	1	turkish	NORP
cjfa-12560	566	1	0.19	CARDINAL
cjfa-12560	566	2	0.24	CARDINAL
cjfa-12560	566	3	0.24	CARDINAL
cjfa-12560	566	4	0.95	CARDINAL
cjfa-12560	567	1	two	CARDINAL
cjfa-12560	567	2	1	CARDINAL
cjfa-12560	567	3	2	CARDINAL
cjfa-12560	567	4	p-wcm	ORG
cjfa-12560	567	5	turkish	NORP
cjfa-12560	568	1	eljelly, 2004	DATE
cjfa-12560	573	1	turkish	NORP
cjfa-12560	574	1	p-wcm	ORG
cjfa-12560	574	2	2012	DATE
cjfa-12560	574	3	modi	GPE
cjfa-12560	574	4	2012	DATE
cjfa-12560	574	5	akoto et al.	PERSON
cjfa-12560	574	6	2013	DATE
cjfa-12560	574	7	zakaria & amin	ORG
cjfa-12560	574	8	2013	DATE
cjfa-12560	575	1	soner gokten	PERSON
cjfa-12560	575	2	hasan ture40	PERSON
cjfa-12560	575	3	turkey	GPE
cjfa-12560	577	1	firstly	ORDINAL
cjfa-12560	577	2	0.97	CARDINAL
cjfa-12560	577	3	roe	LAW
cjfa-12560	578	1	p-wcm	ORG
cjfa-12560	579	1	kling et al	ORG
cjfa-12560	580	1	2014	DATE
cjfa-12560	581	1	jung	GPE
cjfa-12560	581	2	kim	PERSON
cjfa-12560	581	3	2008	DATE
cjfa-12560	582	1	turkey	GPE
cjfa-12560	582	2	p-wcm	ORG
cjfa-12560	582	3	turkish	NORP
cjfa-12560	583	1	turkish	NORP
cjfa-12560	584	1	2014	DATE
cjfa-12560	584	2	this year	DATE
cjfa-12560	584	3	turkey	GPE
cjfa-12560	585	1	187	CARDINAL
cjfa-12560	585	2	istanbul stock exchange	ORG
cjfa-12560	585	3	bist-borsa	ORG
cjfa-12560	585	4	istanbul	GPE
cjfa-12560	587	1	turkey	GPE
cjfa-12560	587	2	41	CARDINAL
cjfa-12560	587	3	turkey	GPE
cjfa-12560	588	1	turkish	NORP
cjfa-12560	588	2	turkey	GPE
cjfa-12560	589	1	turkey	GPE
cjfa-12560	590	1	akoto	GPE
cjfa-12560	590	2	r.k.	GPE
cjfa-12560	590	3	d., & angmor	ORG
cjfa-12560	591	1	2013	DATE
cjfa-12560	592	1	ghanaian	NORP
cjfa-12560	593	1	journal of economics	ORG
cjfa-12560	593	2	5(9	CARDINAL
cjfa-12560	593	3	373	CARDINAL
cjfa-12560	594	1	http://dx.doi.org/10.5897/ jeif2013.0539	FAC
cjfa-12560	594	2	baumol	PERSON
cjfa-12560	594	3	w.j.	GPE
cjfa-12560	595	1	1952	DATE
cjfa-12560	597	1	quarterly	DATE
cjfa-12560	598	1	http://dx.doi	PERSON
cjfa-12560	600	1	boateng, a. (	PERSON
cjfa-12560	600	2	2004	DATE
cjfa-12560	601	1	ghana	GPE
cjfa-12560	602	1	international journal of social economics	ORG
cjfa-12560	602	2	31(1/2	CARDINAL
cjfa-12560	603	1	56	CARDINAL
cjfa-12560	603	2	66	CARDINAL
cjfa-12560	604	1	boer	PERSON
cjfa-12560	604	2	1999	DATE
cjfa-12560	606	1	188(4	CARDINAL
cjfa-12560	608	1	l.	GPE
cjfa-12560	608	2	aivazian	NORP
cjfa-12560	608	3	-kunt	PERSON
cjfa-12560	608	4	a., & maksimovic	ORG
cjfa-12560	608	5	2001	DATE
cjfa-12560	610	1	56(1	CARDINAL
cjfa-12560	612	1	http://dx.doi	PERSON
cjfa-12560	614	1	browne	PERSON
cjfa-12560	614	2	m.w.	GPE
cjfa-12560	614	3	r.	PERSON
cjfa-12560	614	4	1993	DATE
cjfa-12560	616	1	k. a. bollen & j.s	ORG
cjfa-12560	618	1	132–162	CARDINAL
cjfa-12560	619	1	beverly hills	GPE
cjfa-12560	620	1	byrne	PERSON
cjfa-12560	620	2	b.m.	GPE
cjfa-12560	620	3	2010	DATE
cjfa-12560	621	1	amos	PERSON
cjfa-12560	621	2	new york	GPE
cjfa-12560	621	3	taylor & francis	ORG
cjfa-12560	622	1	chen	PERSON
cjfa-12560	622	2	j.j.	PERSON
cjfa-12560	622	3	2004	DATE
cjfa-12560	623	1	chinese	NORP
cjfa-12560	624	1	journal of business research	ORG
cjfa-12560	624	2	57(12	CARDINAL
cjfa-12560	625	1	deangelo	PERSON
cjfa-12560	625	2	r.w.	GPE
cjfa-12560	625	3	1980	DATE
cjfa-12560	627	1	journal of financial economics	ORG
cjfa-12560	627	2	8(1	CARDINAL
cjfa-12560	628	1	3–29	TIME
cjfa-12560	629	1	http://dx.doi	PERSON
cjfa-12560	631	1	eljelly, a.m.	TIME
cjfa-12560	631	2	2004	DATE
cjfa-12560	633	1	international journal of commerce	ORG
cjfa-12560	636	1	soner gokten	PERSON
cjfa-12560	636	2	hasan ture42 faulkender	PERSON
cjfa-12560	636	3	m., & petersen	ORG
cjfa-12560	636	4	m.a.	PERSON
cjfa-12560	636	5	2006	DATE
cjfa-12560	640	1	garcia	PERSON
cjfa-12560	640	2	p.j.c.	GPE
cjfa-12560	640	3	rivero	GPE
cjfa-12560	640	4	m.s.	GPE
cjfa-12560	640	5	j.i.p	NORP
cjfa-12560	641	1	2013	DATE
cjfa-12560	643	1	206–221	CARDINAL
cjfa-12560	643	2	gaud	PERSON
cjfa-12560	643	3	jani	PERSON
cjfa-12560	643	4	hoesli	GPE
cjfa-12560	643	5	m. & bender, a. (	ORG
cjfa-12560	643	6	2005	DATE
cjfa-12560	644	1	swiss	NORP
cjfa-12560	645	1	european financial management	ORG
cjfa-12560	647	1	j.a.	GPE
cjfa-12560	647	2	r. & lee	ORG
cjfa-12560	647	3	h.w.	PERSON
cjfa-12560	647	4	1990	DATE
cjfa-12560	652	1	gitman	ORG
cjfa-12560	652	2	l.j.	ORG
cjfa-12560	652	3	1974	DATE
cjfa-12560	654	1	9(1	CARDINAL
cjfa-12560	657	1	harris	PERSON
cjfa-12560	657	2	m., & raviv, a. (	ORG
cjfa-12560	657	3	1991	DATE
cjfa-12560	660	1	297–355	CARDINAL
cjfa-12560	661	1	a.	PERSON
cjfa-12560	661	2	1986	DATE
cjfa-12560	662	1	sloan management review	ORG
cjfa-12560	662	2	15–24	CARDINAL
cjfa-12560	663	1	g., & kadorinis	ORG
cjfa-12560	663	2	2009	DATE
cjfa-12560	664	1	uk	GPE
cjfa-12560	665	1	18(4	CARDINAL
cjfa-12560	666	1	164–173	CARDINAL
cjfa-12560	667	1	johnson	PERSON
cjfa-12560	667	2	j., & aggarwal	ORG
cjfa-12560	667	3	a.	PERSON
cjfa-12560	667	4	1988	DATE
cjfa-12560	669	1	102(1144	CARDINAL
cjfa-12560	671	1	jöreskog	PERSON
cjfa-12560	671	2	k.	PERSON
cjfa-12560	671	3	sorbom	PERSON
cjfa-12560	671	4	d.	NORP
cjfa-12560	671	5	du toit	ORG
cjfa-12560	671	6	s., & du toit	ORG
cjfa-12560	671	7	1999	DATE
cjfa-12560	672	1	lisrel 8	DATE
cjfa-12560	673	1	chicago	GPE
cjfa-12560	674	1	jung, k., & kim	ORG
cjfa-12560	674	2	2008	DATE
cjfa-12560	676	1	asia-pacific journal	LOC
cjfa-12560	676	2	37(6	CARDINAL
cjfa-12560	678	1	j.r.	GPE
cjfa-12560	678	2	2007	DATE
cjfa-12560	680	1	journal of financial economics	ORG
cjfa-12560	680	2	83(2	CARDINAL
cjfa-12560	681	1	321–365	DATE
cjfa-12560	683	1	kamath	PERSON
cjfa-12560	683	2	r.	PERSON
cjfa-12560	683	3	1989	DATE
cjfa-12560	685	1	9(1	CARDINAL
cjfa-12560	687	1	kline	GPE
cjfa-12560	687	2	b.r.	GPE
cjfa-12560	687	3	2011	DATE
cjfa-12560	689	1	new york	GPE
cjfa-12560	689	2	the guilford press	ORG
cjfa-12560	690	1	kling	ORG
cjfa-12560	690	2	paul	PERSON
cjfa-12560	690	3	s.y.	GPE
cjfa-12560	690	4	2014	DATE
cjfa-12560	692	1	32	DATE
cjfa-12560	693	1	123–131	CARDINAL
cjfa-12560	694	1	http://dx.doi.org/10.1016/j.irfa.2014.01.013	GPE
cjfa-12560	694	2	t.	GPE
cjfa-12560	694	3	turan	GPE
cjfa-12560	694	4	a.h.	ORG
cjfa-12560	694	5	a.	PERSON
cjfa-12560	694	6	2016	CARDINAL
cjfa-12560	696	1	the international journal of management education	ORG
cjfa-12560	696	2	14	DATE
cjfa-12560	697	1	286–300	CARDINAL
cjfa-12560	698	1	maccallum	ORG
cjfa-12560	698	2	r.c.	PERSON
cjfa-12560	698	3	& austin	ORG
cjfa-12560	698	4	j.t.	GPE
cjfa-12560	698	5	2000	DATE
cjfa-12560	700	1	annual	DATE
cjfa-12560	700	2	51(1	CARDINAL
cjfa-12560	701	1	201–226	CARDINAL
cjfa-12560	702	1	turkey	GPE
cjfa-12560	702	2	43 mackay	QUANTITY
cjfa-12560	702	3	& phillips	ORG
cjfa-12560	702	4	g.m.	PERSON
cjfa-12560	702	5	2005	DATE
cjfa-12560	704	1	18(4	CARDINAL
cjfa-12560	705	1	1433–1466	CARDINAL
cjfa-12560	707	1	miller	ORG
cjfa-12560	707	2	m.h.	GPE
cjfa-12560	707	3	& orr	PERSON
cjfa-12560	707	4	d. (	GPE
cjfa-12560	707	5	1966	DATE
cjfa-12560	709	1	quarterly	DATE
cjfa-12560	710	1	413–435	CARDINAL
cjfa-12560	711	1	modi	GPE
cjfa-12560	711	2	s.	GPE
cjfa-12560	711	3	2012	DATE
cjfa-12560	712	1	india	GPE
cjfa-12560	713	1	iup journal of accounting research & audit	ORG
cjfa-12560	713	2	11(2	CARDINAL
cjfa-12560	713	3	69	CARDINAL
cjfa-12560	714	1	nicolas	PERSON
cjfa-12560	714	2	1991	DATE
cjfa-12560	716	1	44	CARDINAL
cjfa-12560	716	2	6	CARDINAL
cjfa-12560	718	1	padron y.g.	ORG
cjfa-12560	718	2	apolinario r.m.c.	ORG
cjfa-12560	718	3	santana o.m	PERSON
cjfa-12560	718	4	martel v., & sales	PERSON
cjfa-12560	718	5	l.j.	ORG
cjfa-12560	718	6	2005	DATE
cjfa-12560	719	1	spanish	NORP
cjfa-12560	720	1	6(1	CARDINAL
cjfa-12560	721	1	j.d.	PERSON
cjfa-12560	721	2	2000	DATE
cjfa-12560	723	1	journal of accounting research	ORG
cjfa-12560	723	2	38(3	DATE
cjfa-12560	724	1	1–41	CARDINAL
cjfa-12560	726	1	rajan	GPE
cjfa-12560	726	2	r.g.	GPE
cjfa-12560	726	3	1995	DATE
cjfa-12560	730	1	1421–1460	CARDINAL
cjfa-12560	731	1	raspanti	ORG
cjfa-12560	731	2	2000	DATE
cjfa-12560	733	1	us	GPE
cjfa-12560	734	1	new york	GPE
cjfa-12560	734	2	102(10	DATE
cjfa-12560	735	1	richards	PERSON
cjfa-12560	735	2	v.d.	GPE
cjfa-12560	735	3	& laughlin	ORG
cjfa-12560	735	4	e.j.	GPE
cjfa-12560	735	5	1980	DATE
cjfa-12560	739	1	http://dx.doi.org/10.2307/3665310	PERSON
cjfa-12560	739	2	rubio	PERSON
cjfa-12560	739	3	f.	PERSON
cjfa-12560	739	4	2012	DATE
cjfa-12560	740	1	spanish	NORP
cjfa-12560	741	1	spanish	NORP
cjfa-12560	741	2	revista española de financiación	PERSON
cjfa-12560	741	3	y contabilidad	PERSON
cjfa-12560	741	4	41(156	CARDINAL
cjfa-12560	742	1	547–564	CARDINAL
cjfa-12560	743	1	http://dx.doi.org/	PERSON
cjfa-12560	744	1	sanger	ORG
cjfa-12560	744	2	j.s.	GPE
cjfa-12560	744	3	2001	DATE
cjfa-12560	745	1	69	CARDINAL
cjfa-12560	746	1	2006	DATE
cjfa-12560	747	1	turkish	NORP
cjfa-12560	748	1	3(3	CARDINAL
cjfa-12560	749	1	125–139	CARDINAL
cjfa-12560	750	1	schneider	ORG
cjfa-12560	750	2	a.j.	PERSON
cjfa-12560	750	3	1988	DATE
cjfa-12560	752	1	november/december, 1988	DATE
cjfa-12560	753	1	54–57	CARDINAL
cjfa-12560	754	1	c.t.	PERSON
cjfa-12560	754	2	thomas	PERSON
cjfa-12560	754	3	d.w.	GPE
cjfa-12560	754	4	k. f., & kennedy	PERSON
cjfa-12560	754	5	d.b.	GPE
cjfa-12560	754	6	1996	DATE
cjfa-12560	756	1	national tax journal	ORG
cjfa-12560	757	1	schumacker	PERSON
cjfa-12560	757	2	r.e.	PERSON
cjfa-12560	757	3	r.g.	GPE
cjfa-12560	757	4	2004	DATE
cjfa-12560	760	1	c.l.	GPE
cjfa-12560	760	2	ketchen	GPE
cjfa-12560	760	3	d.j.	GPE
cjfa-12560	760	4	hult	PERSON
cjfa-12560	760	5	g.t.m.	ORG
cjfa-12560	760	6	k. m.	PERSON
cjfa-12560	760	7	2004	DATE
cjfa-12560	762	1	strategic management journal	ORG
cjfa-12560	763	1	397–404	CARDINAL
cjfa-12560	765	1	strebulaev	ORG
cjfa-12560	765	2	i.a.	GPE
cjfa-12560	765	3	2007	DATE
cjfa-12560	767	1	62(4	CARDINAL
cjfa-12560	768	1	1747–1787	DATE
cjfa-12560	769	1	http://dx.doi.org/10.1111/j.15406261.2007.01256.x.	GPE
cjfa-12560	770	1	b., & wilson	ORG
cjfa-12560	770	2	n.	PERSON
cjfa-12560	770	3	2000	DATE
cjfa-12560	772	1	journal of business finance & accounting	ORG
cjfa-12560	772	2	27(1–2	DATE
cjfa-12560	773	1	37–68	CARDINAL
cjfa-12560	774	1	http://dx.doi.org/10.1111/1468-5957.00305	PERSON
cjfa-12560	774	2	soner gokten	PERSON
cjfa-12560	774	3	hasan ture44	PERSON
cjfa-12560	774	4	s., & wessels	ORG
cjfa-12560	774	5	1988	DATE
cjfa-12560	778	1	http://dx.doi.org/10.1111/j.1540-6261.1988	CARDINAL
cjfa-12560	779	1	unsworth	PERSON
cjfa-12560	779	2	2000	DATE
cjfa-12560	780	1	swiss	NORP
cjfa-12560	781	1	4(48	DATE
cjfa-12560	783	1	uremandu, s.	ORG
cjfa-12560	783	2	ben-caleb	PERSON
cjfa-12560	783	3	e., & enyi	ORG
cjfa-12560	783	4	p.e.	GPE
cjfa-12560	783	5	2012	DATE
cjfa-12560	784	1	nigeria	GPE
cjfa-12560	785	1	international journal of academic research	ORG
cjfa-12560	785	2	2(1	CARDINAL
cjfa-12560	786	1	wald, j.k.	ORG
cjfa-12560	786	2	m.s.	GPE
cjfa-12560	786	3	2007	DATE
cjfa-12560	788	1	journal of financial economics	ORG
cjfa-12560	788	2	83(2	CARDINAL
cjfa-12560	789	1	297–319	CARDINAL
cjfa-12560	791	1	wiwattanakantang	PERSON
cjfa-12560	791	2	1999	DATE
cjfa-12560	792	1	thai	NORP
cjfa-12560	793	1	pacific-basin	LOC
cjfa-12560	793	2	7(3	CARDINAL
cjfa-12560	795	1	http:// dx.doi.org/10.1016/s0927-538x(99)00007-4	PERSON
cjfa-12560	796	1	zakaria	GPE
cjfa-12560	796	2	n.b.	GPE
cjfa-12560	796	3	j.m.	GPE
cjfa-12560	796	4	2013	DATE
cjfa-12560	797	1	malaysian	NORP
cjfa-12560	798	1	6(2/3	CARDINAL
cjfa-12560	798	2	287	CARDINAL