id	sid	eid	entity	type
cjfa-19613	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-19613	1	2	2300-12402018	DATE
cjfa-19613	1	3	7	CARDINAL
cjfa-19613	1	4	3 date	DATE
cjfa-19613	1	5	january 9, 2019	DATE
cjfa-19613	1	6	february 8, 2019	DATE
cjfa-19613	2	1	university of lagos	ORG
cjfa-19613	2	2	akoka	GPE
cjfa-19613	2	3	100213	DATE
cjfa-19613	2	4	+234 8033060763	DATE
cjfa-19613	5	1	university of lagos	ORG
cjfa-19613	5	2	akoka	GPE
cjfa-19613	5	3	100213	DATE
cjfa-19613	5	4	+234 8037076057	DATE
cjfa-19613	7	1	okpala	PERSON
cjfa-19613	7	2	o.p.	GPE
cjfa-19613	7	3	o.o.	PERSON
cjfa-19613	7	4	2018	DATE
cjfa-19613	8	1	nigeria	GPE
cjfa-19613	9	1	copernican journal of finance & accounting	ORG
cjfa-19613	9	2	7(3	CARDINAL
cjfa-19613	10	1	dx.doi.org/10.12775/cjfa.2018.013	GPE
cjfa-19613	10	2	peter okpala* university	PERSON
cjfa-19613	10	3	nigeria	NORP
cjfa-19613	10	4	nigeria	GPE
cjfa-19613	11	1	j e l	PERSON
cjfa-19613	11	2	m40	ORG
cjfa-19613	11	3	q4	PERSON
cjfa-19613	11	4	q25	CARDINAL
cjfa-19613	12	1	eighty-four	CARDINAL
cjfa-19613	12	2	nigeria	GPE
cjfa-19613	12	3	the period 2011	DATE
cjfa-19613	12	4	2016	DATE
cjfa-19613	13	1	tobin	ORG
cjfa-19613	14	1	annual	DATE
cjfa-19613	16	1	ols	ORG
cjfa-19613	16	2	okwy peter okpala	PERSON
cjfa-19613	16	3	iredele10	WORK_OF_ART
cjfa-19613	18	1	panwar & hansen	ORG
cjfa-19613	18	2	2009	DATE
cjfa-19613	19	1	first	ORDINAL
cjfa-19613	19	2	the early 1970s	DATE
cjfa-19613	19	3	gray & bebbington	ORG
cjfa-19613	19	4	2001	DATE
cjfa-19613	19	5	owen	PERSON
cjfa-19613	19	6	2008	DATE
cjfa-19613	21	1	akinlo & iredele	ORG
cjfa-19613	21	2	2014	DATE
cjfa-19613	24	1	2009	DATE
cjfa-19613	25	1	the past decade	DATE
cjfa-19613	26	1	kpmg	GPE
cjfa-19613	26	2	csr	ORG
cjfa-19613	26	3	34	CARDINAL
cjfa-19613	26	4	csr	ORG
cjfa-19613	26	5	50%	PERCENT
cjfa-19613	26	6	2005	DATE
cjfa-19613	26	7	80%	PERCENT
cjfa-19613	26	8	2008	DATE
cjfa-19613	26	9	95%	PERCENT
cjfa-19613	26	10	2011	DATE
cjfa-19613	26	11	kpmg	GPE
cjfa-19613	26	12	2011	DATE
cjfa-19613	28	1	india	GPE
cjfa-19613	28	2	indonesia	GPE
cjfa-19613	28	3	malaysia	GPE
cjfa-19613	28	4	south africa	GPE
cjfa-19613	28	5	kpmg	ORG
cjfa-19613	28	6	2015	DATE
cjfa-19613	29	1	11 2011	DATE
cjfa-19613	29	2	only 20%	PERCENT
cjfa-19613	29	3	csr	ORG
cjfa-19613	29	4	annual	DATE
cjfa-19613	29	5	almost 60%	PERCENT
cjfa-19613	29	6	csr	ORG
cjfa-19613	29	7	annual	DATE
cjfa-19613	29	8	2015	DATE
cjfa-19613	30	1	csr	ORG
cjfa-19613	30	2	annual	DATE
cjfa-19613	31	1	kpmg	ORG
cjfa-19613	31	2	2015	DATE
cjfa-19613	32	1	south africa	GPE
cjfa-19613	32	2	india	GPE
cjfa-19613	33	1	only 11%	PERCENT
cjfa-19613	33	2	kpmg	ORG
cjfa-19613	33	3	2015	DATE
cjfa-19613	33	4	over 50%	PERCENT
cjfa-19613	33	5	csr	ORG
cjfa-19613	33	6	annual	DATE
cjfa-19613	33	7	csr	ORG
cjfa-19613	33	8	annual	DATE
cjfa-19613	36	1	uwuigbe & ajayi	ORG
cjfa-19613	36	2	2011	DATE
cjfa-19613	38	1	akinlo & iredele	ORG
cjfa-19613	38	2	2014	DATE
cjfa-19613	39	1	dasgupta	PERSON
cjfa-19613	39	2	mamingi	PERSON
cjfa-19613	39	3	1998	DATE
cjfa-19613	40	1	natali	ORG
cjfa-19613	40	2	lars	PERSON
cjfa-19613	40	3	henrik	PERSON
cjfa-19613	40	4	2009	DATE
cjfa-19613	40	5	2012	DATE
cjfa-19613	40	6	li	PERSON
cjfa-19613	40	7	gong	PERSON
cjfa-19613	40	8	koh	PERSON
cjfa-19613	40	9	2017	CARDINAL
cjfa-19613	41	1	nigeria	GPE
cjfa-19613	42	1	nigeria	GPE
cjfa-19613	46	1	okwy peter okpala	PERSON
cjfa-19613	46	2	1	CARDINAL
cjfa-19613	47	1	csr	ORG
cjfa-19613	47	2	deegan	ORG
cjfa-19613	47	3	2007	DATE
cjfa-19613	47	4	mohammed & abubakar	ORG
cjfa-19613	47	5	2014	DATE
cjfa-19613	48	1	shil & paramanik	ORG
cjfa-19613	48	2	2009	DATE
cjfa-19613	50	1	csr	ORG
cjfa-19613	51	1	abbott & monsen	ORG
cjfa-19613	51	2	1979	DATE
cjfa-19613	51	3	webb	ORG
cjfa-19613	51	4	cohen, nath & wood	ORG
cjfa-19613	51	5	2009	DATE
cjfa-19613	51	6	2011	DATE
cjfa-19613	53	1	malik	NORP
cjfa-19613	53	2	2014	DATE
cjfa-19613	55	1	2009	DATE
cjfa-19613	55	2	three	CARDINAL
cjfa-19613	56	1	dcc	ORG
cjfa-19613	57	1	oba	PERSON
cjfa-19613	57	2	2012	DATE
cjfa-19613	57	3	three	CARDINAL
cjfa-19613	58	1	akinlo & iredele	ORG
cjfa-19613	58	2	2014	DATE
cjfa-19613	58	3	epc	ORG
cjfa-19613	58	4	enp	ORG
cjfa-19613	58	5	wsm	ORG
cjfa-19613	59	1	13 3.1	CARDINAL
cjfa-19613	60	1	six	CARDINAL
cjfa-19613	62	1	2	CARDINAL
cjfa-19613	62	2	hindley & buys	ORG
cjfa-19613	62	3	2012	DATE
cjfa-19613	64	1	first	ORDINAL
cjfa-19613	64	2	g1	ORG
cjfa-19613	64	3	year 2000	DATE
cjfa-19613	65	1	2002	DATE
cjfa-19613	65	2	g3	ORG
cjfa-19613	65	3	2006	DATE
cjfa-19613	65	4	2011	DATE
cjfa-19613	66	1	2013	DATE
cjfa-19613	67	1	3	CARDINAL
cjfa-19613	67	2	two	CARDINAL
cjfa-19613	69	1	lars, henrik & siv, 2005	ORG
cjfa-19613	70	1	konar & cohen	ORG
cjfa-19613	70	2	2001	DATE
cjfa-19613	70	3	akinlo & iredele	ORG
cjfa-19613	70	4	2014	DATE
cjfa-19613	71	1	one	CARDINAL
cjfa-19613	72	1	okwy peter	PERSON
cjfa-19613	72	2	iredele14	ORG
cjfa-19613	72	3	williams, 1999	ORG
cjfa-19613	75	1	1988	DATE
cjfa-19613	76	1	cassidy	PERSON
cjfa-19613	76	2	2003	DATE
cjfa-19613	78	1	chami	PERSON
cjfa-19613	78	2	2002	DATE
cjfa-19613	80	1	4	CARDINAL
cjfa-19613	80	2	csr	ORG
cjfa-19613	81	1	csr	ORG
cjfa-19613	82	1	kouhy & lavers	ORG
cjfa-19613	82	2	1995	DATE
cjfa-19613	83	1	deegan	ORG
cjfa-19613	83	2	2002	DATE
cjfa-19613	84	1	chan	ORG
cjfa-19613	84	2	1996	DATE
cjfa-19613	86	1	1991	DATE
cjfa-19613	86	2	hart, 1995	LAW
cjfa-19613	89	1	15	CARDINAL
cjfa-19613	90	1	5	CARDINAL
cjfa-19613	91	1	rockness	ORG
cjfa-19613	91	2	rockness	ORG
cjfa-19613	91	3	1986	DATE
cjfa-19613	93	1	wang	PERSON
cjfa-19613	93	2	claiborne	PERSON
cjfa-19613	93	3	2008	DATE
cjfa-19613	93	4	chinese	NORP
cjfa-19613	94	1	hossain	PERSON
cjfa-19613	94	2	hammani	PERSON
cjfa-19613	94	3	2009	DATE
cjfa-19613	94	4	qatari	NORP
cjfa-19613	95	1	andrikopoulos & kriklani	ORG
cjfa-19613	95	2	2012	DATE
cjfa-19613	95	3	copenhagen	GPE
cjfa-19613	96	1	2014	DATE
cjfa-19613	96	2	turkey	GPE
cjfa-19613	98	1	cohen	PERSON
cjfa-19613	98	2	2001	DATE
cjfa-19613	101	1	2003	DATE
cjfa-19613	102	1	2007	DATE
cjfa-19613	104	1	egypt	GPE
cjfa-19613	104	2	2008	DATE
cjfa-19613	104	3	imokwy peter okpala	PERSON
cjfa-19613	104	4	iredele16	ORG
cjfa-19613	105	1	plumlee	PERSON
cjfa-19613	105	2	hayes	PERSON
cjfa-19613	105	3	marshall	PERSON
cjfa-19613	105	4	2010	DATE
cjfa-19613	107	1	schadewitz	ORG
cjfa-19613	107	2	niskala	PERSON
cjfa-19613	107	3	2010	DATE
cjfa-19613	108	1	gri responsibility	ORG
cjfa-19613	109	1	carnevale	ORG
cjfa-19613	109	2	2011	DATE
cjfa-19613	109	3	one hundred and thirty	CARDINAL
cjfa-19613	109	4	130	CARDINAL
cjfa-19613	109	5	european	NORP
cjfa-19613	110	1	qiu	GPE
cjfa-19613	110	2	shaukat	PERSON
cjfa-19613	110	3	tharyan	ORG
cjfa-19613	110	4	2016	CARDINAL
cjfa-19613	114	1	nigerian	NORP
cjfa-19613	115	1	adeyemi	PERSON
cjfa-19613	115	2	ayanlola	PERSON
cjfa-19613	115	3	2015	DATE
cjfa-19613	115	4	nigeria	GPE
cjfa-19613	116	1	oba	PERSON
cjfa-19613	116	2	soje	PERSON
cjfa-19613	116	3	2012	DATE
cjfa-19613	118	1	kankpang	PERSON
cjfa-19613	118	2	2013	DATE
cjfa-19613	118	3	roce	PERSON
cjfa-19613	118	4	nigerian	NORP
cjfa-19613	119	1	uwuigwe	GPE
cjfa-19613	119	2	uwuigwe	ORG
cjfa-19613	119	3	2011	DATE
cjfa-19613	119	4	nigeria	GPE
cjfa-19613	120	1	annual	DATE
cjfa-19613	121	1	2011	DATE
cjfa-19613	121	2	between 2005 and	DATE
cjfa-19613	121	3	2007	DATE
cjfa-19613	121	4	annual	DATE
cjfa-19613	121	5	nigerian	NORP
cjfa-19613	121	6	17	CARDINAL
cjfa-19613	122	1	nigeria	GPE
cjfa-19613	123	1	akinlo	PERSON
cjfa-19613	123	2	2014	DATE
cjfa-19613	124	1	nigerian	NORP
cjfa-19613	125	1	nigeria	GPE
cjfa-19613	126	1	nigeria	GPE
cjfa-19613	127	1	1	CARDINAL
cjfa-19613	128	1	180	CARDINAL
cjfa-19613	128	2	the nigerian stock exchange	ORG
cjfa-19613	128	3	31st december 2016	DATE
cjfa-19613	129	1	504	CARDINAL
cjfa-19613	129	2	84	CARDINAL
cjfa-19613	130	1	annual	DATE
cjfa-19613	132	1	2	CARDINAL
cjfa-19613	133	1	six	CARDINAL
cjfa-19613	135	1	lydenberg domini	PERSON
cjfa-19613	135	2	kld	ORG
cjfa-19613	136	1	okwy peter	PERSON
cjfa-19613	136	2	iredele18	NORP
cjfa-19613	137	1	1	CARDINAL
cjfa-19613	137	2	1	CARDINAL
cjfa-19613	138	1	1	CARDINAL
cjfa-19613	138	2	2	CARDINAL
cjfa-19613	139	1	6	CARDINAL
cjfa-19613	139	2	six	CARDINAL
cjfa-19613	140	1	appendix 1.	FAC
cjfa-19613	140	2	3	CARDINAL
cjfa-19613	142	1	2005	DATE
cjfa-19613	142	2	2007	DATE
cjfa-19613	142	3	2	CARDINAL
cjfa-19613	143	1	six	CARDINAL
cjfa-19613	145	1	lydenberg domini	PERSON
cjfa-19613	145	2	kld	ORG
cjfa-19613	146	1	6	CARDINAL
cjfa-19613	146	2	1 i	CARDINAL
cjfa-19613	146	3	1	CARDINAL
cjfa-19613	146	4	1	CARDINAL
cjfa-19613	146	5	1	CARDINAL
cjfa-19613	147	1	1	CARDINAL
cjfa-19613	147	2	2	CARDINAL
cjfa-19613	148	1	6	CARDINAL
cjfa-19613	148	2	six	CARDINAL
cjfa-19613	149	1	appendix 1.	FAC
cjfa-19613	149	2	3	CARDINAL
cjfa-19613	151	1	2005	DATE
cjfa-19613	151	2	asteriou & hall	ORG
cjfa-19613	151	3	2007	DATE
cjfa-19613	151	4	x1i	GPE
cjfa-19613	155	1	2	CARDINAL
cjfa-19613	155	2	1	CARDINAL
cjfa-19613	155	3	x1i	GPE
cjfa-19613	159	1	2	CARDINAL
cjfa-19613	162	1	2	CARDINAL
cjfa-19613	163	1	barako & wachira	ORG
cjfa-19613	163	2	2017	DATE
cjfa-19613	163	3	cahan, chen & venter	ORG
cjfa-19613	163	4	2016	DATE
cjfa-19613	164	1	appendix 1	ORG
cjfa-19613	164	2	1	CARDINAL
cjfa-19613	165	1	4.123016 10.75595	MONEY
cjfa-19613	166	1	4.273533	MONEY
cjfa-19613	166	2	4.000000 9.000000	MONEY
cjfa-19613	166	3	1.496971	MONEY
cjfa-19613	166	4	6.000000	CARDINAL
cjfa-19613	166	5	1.000000	CARDINAL
cjfa-19613	166	6	2.000000 5.000000 -0.384206	MONEY
cjfa-19613	169	1	1.067821	CARDINAL
cjfa-19613	169	2	10.54315	CARDINAL
cjfa-19613	169	3	4.841383	CARDINAL
cjfa-19613	169	4	2.572688	CARDINAL
cjfa-19613	169	5	3.415750	MONEY
cjfa-19613	169	6	157.4260	CARDINAL
cjfa-19613	169	7	2.140723	ORG
cjfa-19613	169	8	30.47467	CARDINAL
cjfa-19613	169	9	jarque	NORP
cjfa-19613	169	10	14676.00	CARDINAL
cjfa-19613	169	11	0.088651 0.000000	QUANTITY
cjfa-19613	169	12	2078.000	CARDINAL
cjfa-19613	170	1	486.3730	CARDINAL
cjfa-19613	170	2	9974.855	CARDINAL
cjfa-19613	170	3	117.0933 85726.80	CARDINAL
cjfa-19613	170	4	504 504 504 504 504 504 504 504	MONEY
cjfa-19613	170	5	2017	DATE
cjfa-19613	171	1	1	CARDINAL
cjfa-19613	171	2	4.12	CARDINAL
cjfa-19613	171	3	6	CARDINAL
cjfa-19613	175	1	1	CARDINAL
cjfa-19613	175	2	2	CARDINAL
cjfa-19613	178	1	5%	PERCENT
cjfa-19613	178	2	2	CARDINAL
cjfa-19613	178	3	2	CARDINAL
cjfa-19613	178	4	357.312 1(0	TIME
cjfa-19613	178	5	0.0000	CARDINAL
cjfa-19613	178	6	43.4485 1(2	CARDINAL
cjfa-19613	178	7	0.0000	CARDINAL
cjfa-19613	178	8	second	ORDINAL
cjfa-19613	178	9	2	CARDINAL
cjfa-19613	178	10	19	CARDINAL
cjfa-19613	179	1	barako & wachira	ORG
cjfa-19613	179	2	2017	DATE
cjfa-19613	179	3	cahan, chen & venter	ORG
cjfa-19613	179	4	2016	DATE
cjfa-19613	180	1	appendix 1	ORG
cjfa-19613	180	2	1	CARDINAL
cjfa-19613	181	1	4.123016 10.75595	MONEY
cjfa-19613	182	1	4.273533	MONEY
cjfa-19613	182	2	4.000000 9.000000	MONEY
cjfa-19613	182	3	1.496971	MONEY
cjfa-19613	182	4	6.000000	CARDINAL
cjfa-19613	182	5	1.000000	CARDINAL
cjfa-19613	182	6	2.000000 5.000000 -0.384206	MONEY
cjfa-19613	185	1	1.067821	CARDINAL
cjfa-19613	185	2	10.54315	CARDINAL
cjfa-19613	185	3	4.841383	CARDINAL
cjfa-19613	185	4	2.572688	CARDINAL
cjfa-19613	185	5	3.415750	MONEY
cjfa-19613	185	6	157.4260	CARDINAL
cjfa-19613	185	7	2.140723	ORG
cjfa-19613	185	8	30.47467	CARDINAL
cjfa-19613	185	9	jarque	NORP
cjfa-19613	185	10	14676.00	CARDINAL
cjfa-19613	185	11	0.088651 0.000000	QUANTITY
cjfa-19613	185	12	2078.000	CARDINAL
cjfa-19613	186	1	486.3730	CARDINAL
cjfa-19613	186	2	9974.855	CARDINAL
cjfa-19613	186	3	117.0933 85726.80	CARDINAL
cjfa-19613	186	4	504 504 504 504 504 504 504 504	MONEY
cjfa-19613	186	5	o	DATE
cjfa-19613	186	6	2017	DATE
cjfa-19613	187	1	1	CARDINAL
cjfa-19613	187	2	4.12	CARDINAL
cjfa-19613	187	3	6	CARDINAL
cjfa-19613	191	1	okwy peter okpala	PERSON
cjfa-19613	191	2	1	CARDINAL
cjfa-19613	191	3	2	CARDINAL
cjfa-19613	194	1	5%	PERCENT
cjfa-19613	194	2	2	CARDINAL
cjfa-19613	194	3	2	CARDINAL
cjfa-19613	194	4	357.312 1(0	TIME
cjfa-19613	194	5	0.0000	CARDINAL
cjfa-19613	194	6	43.4485 1(2	CARDINAL
cjfa-19613	194	7	0.0000	CARDINAL
cjfa-19613	194	8	second	ORDINAL
cjfa-19613	194	9	510.196 1(1	MONEY
cjfa-19613	194	10	0.0000	CARDINAL
cjfa-19613	194	11	first	ORDINAL
cjfa-19613	194	12	0.0000	CARDINAL
cjfa-19613	194	13	0.0000	CARDINAL
cjfa-19613	194	14	first	ORDINAL
cjfa-19613	194	15	0.0000	CARDINAL
cjfa-19613	194	16	1(0	CARDINAL
cjfa-19613	194	17	0.0003	CARDINAL
cjfa-19613	194	18	33.5037	CARDINAL
cjfa-19613	194	19	1(0	CARDINAL
cjfa-19613	194	20	0.0063	CARDINAL
cjfa-19613	195	1	o	DATE
cjfa-19613	195	2	2017	CARDINAL
cjfa-19613	195	3	9.0	CARDINAL
cjfa-19613	196	1	1	CARDINAL
cjfa-19613	197	1	2	CARDINAL
cjfa-19613	199	1	roe	PRODUCT
cjfa-19613	199	2	3	CARDINAL
cjfa-19613	199	3	21	CARDINAL
cjfa-19613	199	4	3	CARDINAL
cjfa-19613	200	1	25.71398	CARDINAL
cjfa-19613	200	2	0.605650	CARDINAL
cjfa-19613	200	3	0.0056	CARDINAL
cjfa-19613	201	1	0.333598	CARDINAL
cjfa-19613	201	2	0.0203	CARDINAL
cjfa-19613	201	3	3.884138	CARDINAL
cjfa-19613	201	4	0.169114	CARDINAL
cjfa-19613	201	5	0.6377	CARDINAL
cjfa-19613	201	6	0.5682	CARDINAL
cjfa-19613	201	7	4.040236	CARDINAL
cjfa-19613	201	8	1.268707	MONEY
cjfa-19613	201	9	7.101111	NORP
cjfa-19613	201	10	0.00000 durbin	QUANTITY
cjfa-19613	201	11	0.24040	CARDINAL
cjfa-19613	205	1	o	DATE
cjfa-19613	205	2	2017	CARDINAL
cjfa-19613	205	3	9.0	CARDINAL
cjfa-19613	206	1	3	CARDINAL
cjfa-19613	206	2	siz	ORG
cjfa-19613	206	3	affil	GPE
cjfa-19613	206	4	bs	GPE
cjfa-19613	206	5	roe, bs	GPE
cjfa-19613	207	1	0.05	MONEY
cjfa-19613	207	2	7.82%	PERCENT
cjfa-19613	208	1	˂ 0.05	PERSON
cjfa-19613	210	1	nigeria	GPE
cjfa-19613	211	1	1.6852	CARDINAL
cjfa-19613	212	1	nigeria	GPE
cjfa-19613	212	2	jaggi & freedman	ORG
cjfa-19613	212	3	1992	DATE
cjfa-19613	212	4	walley & whitehead	ORG
cjfa-19613	212	5	1994	DATE
cjfa-19613	212	6	lars, henrik & siv, 2005	ORG
cjfa-19613	213	1	3.8841	CARDINAL
cjfa-19613	213	2	2.9867	MONEY
cjfa-19613	213	3	0.10	CARDINAL
cjfa-19613	213	4	roe	PERSON
cjfa-19613	213	5	5.4682	CARDINAL
cjfa-19613	213	6	3.1706	CARDINAL
cjfa-19613	213	7	0.10	CARDINAL
cjfa-19613	213	8	4.0402	MONEY
cjfa-19613	213	9	3.1845	CARDINAL
cjfa-19613	213	10	˂ 0.10	ORG
cjfa-19613	213	11	listokwy peter okpala	PERSON
cjfa-19613	213	12	iredele22	PERSON
cjfa-19613	215	1	hyang	GPE
cjfa-19613	215	2	2012	DATE
cjfa-19613	218	1	baye	GPE
cjfa-19613	218	2	2006	DATE
cjfa-19613	218	3	michaely & roberts	ORG
cjfa-19613	218	4	2007	DATE
cjfa-19613	218	5	shin-ping &	ORG
cjfa-19613	218	6	2011	DATE
cjfa-19613	220	1	-2.3288	ORG
cjfa-19613	220	2	0.10	CARDINAL
cjfa-19613	220	3	0.10	CARDINAL
cjfa-19613	220	4	0.10	CARDINAL
cjfa-19613	221	1	morck	ORG
cjfa-19613	221	2	shleifer & vashny	ORG
cjfa-19613	221	3	1988	DATE
cjfa-19613	221	4	mcconnell & servaes,	ORG
cjfa-19613	221	5	1990	DATE
cjfa-19613	222	1	kamangue &	ORG
cjfa-19613	222	2	2013	DATE
cjfa-19613	223	1	2017	CARDINAL
cjfa-19613	224	1	modigliani	ORG
cjfa-19613	224	2	miller	ORG
cjfa-19613	224	3	1958	DATE
cjfa-19613	225	1	nigeria	GPE
cjfa-19613	229	1	walley	ORG
cjfa-19613	229	2	whitehead	PERSON
cjfa-19613	229	3	1994	DATE
cjfa-19613	229	4	turnbull	PERSON
cjfa-19613	229	5	1997	DATE
cjfa-19613	229	6	lars	PERSON
cjfa-19613	229	7	2005	DATE
cjfa-19613	229	8	23	CARDINAL
cjfa-19613	230	1	nigeria	GPE
cjfa-19613	237	1	baye	PERSON
cjfa-19613	237	2	2006	DATE
cjfa-19613	238	1	one year	DATE
cjfa-19613	242	1	shleifer & vashny	ORG
cjfa-19613	242	2	1988	DATE
cjfa-19613	242	3	mcconnell & servaes,	ORG
cjfa-19613	242	4	1990	DATE
cjfa-19613	242	5	smith & watts	ORG
cjfa-19613	242	6	1992	DATE
cjfa-19613	244	1	nigeria	GPE
cjfa-19613	248	1	okwy peter okpala	PERSON
cjfa-19613	248	2	iredele24	PERSON
cjfa-19613	248	3	abbott	GPE
cjfa-19613	248	4	w., & monsen	ORG
cjfa-19613	248	5	r.j.	PERSON
cjfa-19613	248	6	1979	DATE
cjfa-19613	250	1	academy of management journal	ORG
cjfa-19613	250	2	22(3	CARDINAL
cjfa-19613	250	3	501–515	CARDINAL
cjfa-19613	251	1	adeyemi	GPE
cjfa-19613	251	2	s.b.	GPE
cjfa-19613	251	3	ayanlola	PERSON
cjfa-19613	251	4	o.s.	GPE
cjfa-19613	251	5	2015	CARDINAL
cjfa-19613	252	1	nigeria	GPE
cjfa-19613	253	1	african journal of business management	ORG
cjfa-19613	253	2	9(6	CARDINAL
cjfa-19613	253	3	270–287	CARDINAL
cjfa-19613	254	1	2014	DATE
cjfa-19613	255	1	borsa istanbul	GPE
cjfa-19613	256	1	the journal of accounting	ORG
cjfa-19613	256	2	2(2	CARDINAL
cjfa-19613	256	3	145–164	CARDINAL
cjfa-19613	256	4	akinlo	GPE
cjfa-19613	256	5	o.o.	GPE
cjfa-19613	256	6	o.o.	PERSON
cjfa-19613	256	7	2014	DATE
cjfa-19613	257	1	nigeria	GPE
cjfa-19613	258	1	5(3	CARDINAL
cjfa-19613	258	2	171	CARDINAL
cjfa-19613	258	3	184	CARDINAL
cjfa-19613	259	1	a., & kriklani	ORG
cjfa-19613	259	2	n.	PERSON
cjfa-19613	259	3	2012	DATE
cjfa-19613	260	1	denmark	GPE
cjfa-19613	261	1	20	CARDINAL
cjfa-19613	261	2	2011	DATE
cjfa-19613	262	1	annual	DATE
cjfa-19613	262	2	nigerian	NORP
cjfa-19613	263	1	asian journal of business management	ORG
cjfa-19613	263	2	3(3	CARDINAL
cjfa-19613	263	3	145–151	CARDINAL
cjfa-19613	264	1	asteriou	ORG
cjfa-19613	264	2	d., & hall	ORG
cjfa-19613	264	3	s.g.	GPE
cjfa-19613	264	4	2007	DATE
cjfa-19613	266	1	new york	GPE
cjfa-19613	267	1	palgrave macmillan	PERSON
cjfa-19613	267	2	barth	PERSON
cjfa-19613	267	3	m.e.	GPE
cjfa-19613	267	4	cahan	GPE
cjfa-19613	267	5	s.f.	GPE
cjfa-19613	267	6	chen	PERSON
cjfa-19613	267	7	e.r.	GPE
cjfa-19613	267	8	2016	CARDINAL
cjfa-19613	270	1	barney	PERSON
cjfa-19613	270	2	b.j.	GPE
cjfa-19613	270	3	1991	DATE
cjfa-19613	273	1	baye	PERSON
cjfa-19613	273	2	m.r.	GPE
cjfa-19613	273	3	2006	DATE
cjfa-19613	274	1	economics & business	ORG
cjfa-19613	274	2	5th	ORDINAL
cjfa-19613	275	1	new delhi	GPE
cjfa-19613	275	2	mcgraw hill	ORG
cjfa-19613	276	1	cassidy	PERSON
cjfa-19613	276	2	2003	DATE
cjfa-19613	278	1	3	CARDINAL
cjfa-19613	279	1	carnevale	PERSON
cjfa-19613	279	2	m., & venturini	ORG
cjfa-19613	279	3	s. (2011	ORG
cjfa-19613	280	1	european	NORP
cjfa-19613	281	1	19(3	DATE
cjfa-19613	281	2	159–177	CARDINAL
cjfa-19613	282	1	chami	PERSON
cjfa-19613	282	2	r.	NORP
cjfa-19613	282	3	t.f.	GPE
cjfa-19613	282	4	2002	DATE
cjfa-19613	284	1	26	CARDINAL
cjfa-19613	284	2	1697–1718	DATE
cjfa-19613	285	1	chan	ORG
cjfa-19613	285	2	1996	DATE
cjfa-19613	287	1	3(3	CARDINAL
cjfa-19613	287	2	29–33	CARDINAL
cjfa-19613	288	1	s.	PERSON
cjfa-19613	288	2	1998	DATE
cjfa-19613	290	1	environmental economics	ORG
cjfa-19613	290	2	9(2	CARDINAL
cjfa-19613	291	1	deegan	ORG
cjfa-19613	291	2	2002	DATE
cjfa-19613	293	1	15(3	CARDINAL
cjfa-19613	293	2	282–311	CARDINAL
cjfa-19613	294	1	deegan	ORG
cjfa-19613	294	2	c.m.	GPE
cjfa-19613	294	3	2007	DATE
cjfa-19613	295	1	2nd	ORDINAL
cjfa-19613	296	1	australia	GPE
cjfa-19613	296	2	mcgraw-hill	ORG
cjfa-19613	297	1	25	CARDINAL
cjfa-19613	297	2	j., & kankpang	ORG
cjfa-19613	297	3	2013	DATE
cjfa-19613	298	1	nigerian	NORP
cjfa-19613	299	1	3(5	CARDINAL
cjfa-19613	299	2	1–5	ORG
cjfa-19613	299	3	a.	PERSON
cjfa-19613	299	4	2009	DATE
cjfa-19613	301	1	iosr journal of humanities	ORG
cjfa-19613	301	2	8(10	CARDINAL
cjfa-19613	301	3	19–30	CARDINAL
cjfa-19613	302	1	a.	PERSON
cjfa-19613	302	2	1988	DATE
cjfa-19613	304	1	new york	GPE
cjfa-19613	304	2	macmillan	ORG
cjfa-19613	305	1	spss	ORG
cjfa-19613	306	1	london	GPE
cjfa-19613	307	1	k.	PERSON
cjfa-19613	307	2	2003	DATE
cjfa-19613	309	1	mit sloan management review	ORG
cjfa-19613	309	2	65–70	DATE
cjfa-19613	310	1	gray, r.h.	ORG
cjfa-19613	310	2	j. (2001	ORG
cjfa-19613	311	1	2nd	ORDINAL
cjfa-19613	312	1	london	GPE
cjfa-19613	314	1	r.	NORP
cjfa-19613	314	2	kouhy	PERSON
cjfa-19613	314	3	r., & lavers	ORG
cjfa-19613	314	4	s. (1995	ORG
cjfa-19613	315	1	uk	GPE
cjfa-19613	316	1	8(2	CARDINAL
cjfa-19613	316	2	47–77	CARDINAL
cjfa-19613	317	1	hart, o. (	LAW
cjfa-19613	317	2	1995	DATE
cjfa-19613	319	1	195(430	CARDINAL
cjfa-19613	319	2	678–689	CARDINAL
cjfa-19613	320	1	hindley	PERSON
cjfa-19613	320	2	t., & buys	ORG
cjfa-19613	321	1	2012	DATE
cjfa-19613	322	1	south african	NORP
cjfa-19613	323	1	international business & economics	ORG
cjfa-19613	323	2	11(11	CARDINAL
cjfa-19613	323	3	1249–1260	CARDINAL
cjfa-19613	324	1	hossain	PERSON
cjfa-19613	324	2	m., & hammami	ORG
cjfa-19613	324	3	h.	PERSON
cjfa-19613	324	4	2009	DATE
cjfa-19613	325	1	annual	DATE
cjfa-19613	325	2	qatar	GPE
cjfa-19613	326	1	25(2	CARDINAL
cjfa-19613	326	2	255–265	CARDINAL
cjfa-19613	327	1	hyang	PERSON
cjfa-19613	327	2	m.c.	GPE
cjfa-19613	327	3	s., & sang	ORG
cjfa-19613	327	4	2012	DATE
cjfa-19613	327	5	korea	GPE
cjfa-19613	328	1	207–233	CARDINAL
cjfa-19613	329	1	jaggi	PERSON
cjfa-19613	329	2	b., & freedman	ORG
cjfa-19613	329	3	m.b.	GPE
cjfa-19613	329	4	1992	DATE
cjfa-19613	331	1	journal of business finance & accounting	ORG
cjfa-19613	331	2	19(5	CARDINAL
cjfa-19613	331	3	697–713	CARDINAL
cjfa-19613	332	1	kamangue	GPE
cjfa-19613	332	2	c.w.	GPE
cjfa-19613	332	3	j.k.	ORG
cjfa-19613	332	4	2013	DATE
cjfa-19613	333	1	kenya	GPE
cjfa-19613	334	1	european journal of management sciences and economics	ORG
cjfa-19613	334	2	1(2	DATE
cjfa-19613	335	1	konar	GPE
cjfa-19613	335	2	s., & cohen	ORG
cjfa-19613	335	3	m.a.	PERSON
cjfa-19613	335	4	2001	DATE
cjfa-19613	337	1	83(2	CARDINAL
cjfa-19613	337	2	281–289	CARDINAL
cjfa-19613	338	1	kpmg	GPE
cjfa-19613	338	2	2011	DATE
cjfa-19613	339	1	kpmg international	ORG
cjfa-19613	339	2	http://www.kpmg.com	ORG
cjfa-19613	339	3	01.10.2012	TIME
cjfa-19613	340	1	kpmg	ORG
cjfa-19613	340	2	2015	CARDINAL
cjfa-19613	342	1	kpmg global sustainability services	ORG
cjfa-19613	342	2	amsterdam	GPE
cjfa-19613	342	3	laabs	NORP
cjfa-19613	342	4	j.	PERSON
cjfa-19613	342	5	2012	DATE
cjfa-19613	345	1	http://www.businesssalecenter.com/new.page3	LOC
cjfa-19613	346	1	lars, h.	ORG
cjfa-19613	346	2	n., & siv, n. (2005	ORG
cjfa-19613	348	1	european	NORP
cjfa-19613	348	2	14(1	CARDINAL
cjfa-19613	349	1	li	PERSON
cjfa-19613	349	2	gong	PERSON
cjfa-19613	349	3	x.	GPE
cjfa-19613	349	4	l.	PERSON
cjfa-19613	349	5	2017	CARDINAL
cjfa-19613	351	1	british	NORP
cjfa-19613	353	1	okwy peter	PERSON
cjfa-19613	353	2	iredele26 lo	PERSON
cjfa-19613	353	3	s., & sheu	ORG
cjfa-19613	353	4	h.	PERSON
cjfa-19613	353	5	2007	DATE
cjfa-19613	354	1	345–358	CARDINAL
cjfa-19613	354	2	malik	PERSON
cjfa-19613	354	3	m. (	PERSON
cjfa-19613	354	4	2014	DATE
cjfa-19613	356	1	journal of business ethics	ORG
cjfa-19613	356	2	1	CARDINAL
cjfa-19613	357	1	d.m.	GPE
cjfa-19613	357	2	barako	PERSON
cjfa-19613	357	3	d.g.	GPE
cjfa-19613	357	4	m.m.	PERSON
cjfa-19613	357	5	2017	CARDINAL
cjfa-19613	358	1	the nairobi securities exchange	ORG
cjfa-19613	359	1	african accounting finance journal	ORG
cjfa-19613	359	2	1(1	CARDINAL
cjfa-19613	359	3	5–28	CARDINAL
cjfa-19613	360	1	mcconnell	PERSON
cjfa-19613	360	2	j., & servaes, h. (1990	ORG
cjfa-19613	362	1	journal of financial economics	ORG
cjfa-19613	362	2	595–612	CARDINAL
cjfa-19613	363	1	michaely	PERSON
cjfa-19613	363	2	r., & roberts	ORG
cjfa-19613	363	3	m. (	PERSON
cjfa-19613	363	4	2007	DATE
cjfa-19613	365	1	cornell university	ORG
cjfa-19613	366	1	new york	GPE
cjfa-19613	367	1	ithaca	PERSON
cjfa-19613	368	1	modigliani	ORG
cjfa-19613	368	2	f., & miller	ORG
cjfa-19613	368	3	m.h.	GPE
cjfa-19613	368	4	1958	DATE
cjfa-19613	370	1	american	NORP
cjfa-19613	370	2	58	DATE
cjfa-19613	370	3	261–297	CARDINAL
cjfa-19613	371	1	mohammed	PERSON
cjfa-19613	371	2	d.u.	GPE
cjfa-19613	371	3	& abubakar	PERSON
cjfa-19613	371	4	z.a.	GPE
cjfa-19613	371	5	2014	DATE
cjfa-19613	372	1	nigeria	GPE
cjfa-19613	373	1	131–137	DATE
cjfa-19613	374	1	morck	ORG
cjfa-19613	374	2	f.	PERSON
cjfa-19613	374	3	shleifer.	PERSON
cjfa-19613	374	4	g., & vashny	ORG
cjfa-19613	374	5	1988	DATE
cjfa-19613	376	1	journal of financial economics	ORG
cjfa-19613	376	2	20(1–2	CARDINAL
cjfa-19613	376	3	293–315	CARDINAL
cjfa-19613	377	1	natali	ORG
cjfa-19613	377	2	s.	PERSON
cjfa-19613	377	3	2009	DATE
cjfa-19613	378	1	300	CARDINAL
cjfa-19613	379	1	2009/4	CARDINAL
cjfa-19613	380	1	2009	DATE
cjfa-19613	381	1	nigeria	GPE
cjfa-19613	382	1	international journal of human & social science	ORG
cjfa-19613	382	2	4(6	DATE
cjfa-19613	382	3	384–391	DATE
cjfa-19613	383	1	oba	PERSON
cjfa-19613	383	2	2012	DATE
cjfa-19613	384	1	nigeria	GPE
cjfa-19613	385	1	ican journal of accounting	ORG
cjfa-19613	385	2	1(3	CARDINAL
cjfa-19613	385	3	64–70	CARDINAL
cjfa-19613	386	1	oba	PERSON
cjfa-19613	386	2	fodio	ORG
cjfa-19613	386	3	m., & soje	ORG
cjfa-19613	386	4	2012	DATE
cjfa-19613	387	1	nigeria	GPE
cjfa-19613	388	1	8(6	CARDINAL
cjfa-19613	388	2	100–113	GPE
cjfa-19613	389	1	2011	DATE
cjfa-19613	390	1	irish	NORP
cjfa-19613	391	1	15(3	DATE
cjfa-19613	391	2	406–436	GPE
cjfa-19613	392	1	owen	PERSON
cjfa-19613	392	2	2008	DATE
cjfa-19613	394	1	21(2	CARDINAL
cjfa-19613	394	2	240–267	CARDINAL
cjfa-19613	395	1	panwar	ORG
cjfa-19613	395	2	r., & hansen	ORG
cjfa-19613	395	3	e.n.	GPE
cjfa-19613	395	4	2009	DATE
cjfa-19613	395	5	us	GPE
cjfa-19613	396	1	9(4	CARDINAL
cjfa-19613	396	2	323–336	CARDINAL
cjfa-19613	397	1	plumlee	PERSON
cjfa-19613	397	2	m.	PERSON
cjfa-19613	397	3	d.	NORP
cjfa-19613	397	4	hayes	GPE
cjfa-19613	397	5	s.	PERSON
cjfa-19613	397	6	2010	DATE
cjfa-19613	398	1	34(4	CARDINAL
cjfa-19613	398	2	336–361	CARDINAL
cjfa-19613	399	1	shaukat	PERSON
cjfa-19613	399	2	r.	NORP
cjfa-19613	399	3	2016	DATE
cjfa-19613	401	1	british	NORP
cjfa-19613	401	2	48	DATE
cjfa-19613	401	3	102–116	CARDINAL
cjfa-19613	402	1	27	CARDINAL
cjfa-19613	402	2	j	PERSON
cjfa-19613	402	3	1986	DATE
cjfa-19613	404	1	12	CARDINAL
cjfa-19613	404	2	339–354	CARDINAL
cjfa-19613	405	1	schadewitz, h., & niskala	ORG
cjfa-19613	405	2	m. (	PERSON
cjfa-19613	405	3	2010	DATE
cjfa-19613	406	1	finland	GPE
cjfa-19613	408	1	shil	GPE
cjfa-19613	408	2	n.c.	GPE
cjfa-19613	408	3	a.k.	GPE
cjfa-19613	408	4	2009	DATE
cjfa-19613	409	1	csr	ORG
cjfa-19613	409	2	bangladesh	GPE
cjfa-19613	410	1	malaysia	GPE
cjfa-19613	410	2	8(2	CARDINAL
cjfa-19613	410	3	67–83	CARDINAL
cjfa-19613	411	1	shin-ping	PERSON
cjfa-19613	411	2	hui-ju	PERSON
cjfa-19613	411	3	2011	DATE
cjfa-19613	412	1	taiwan	GPE
cjfa-19613	414	1	341(3	CARDINAL
cjfa-19613	414	2	252–265	CARDINAL
cjfa-19613	415	1	c.w.	GPE
cjfa-19613	415	2	r.l.	GPE
cjfa-19613	415	3	1992	DATE
cjfa-19613	417	1	journal of financial economics	ORG
cjfa-19613	417	2	32(3	CARDINAL
cjfa-19613	417	3	263–292	CARDINAL
cjfa-19613	418	1	taufik	PERSON
cjfa-19613	418	2	r.	NORP
cjfa-19613	418	3	t., & yam	ORG
cjfa-19613	418	4	j.h.	GPE
cjfa-19613	418	5	2017	CARDINAL
cjfa-19613	419	1	indonesian	NORP
cjfa-19613	419	2	indonesian	NORP
cjfa-19613	419	3	2010–2015	CARDINAL
cjfa-19613	420	1	4(3	CARDINAL
cjfa-19613	421	1	turnbull	PERSON
cjfa-19613	421	2	s.	PERSON
cjfa-19613	421	3	1997	DATE
cjfa-19613	423	1	5(4	CARDINAL
cjfa-19613	423	2	180–205	CARDINAL
cjfa-19613	424	1	o.r.	GPE
cjfa-19613	424	2	o.a.	ORG
cjfa-19613	424	3	2011	DATE
cjfa-19613	425	1	nigeria	GPE
cjfa-19613	426	1	european journal of business and management	ORG
cjfa-19613	426	2	3(9	CARDINAL
cjfa-19613	426	3	9–11	CARDINAL
cjfa-19613	427	1	2008	DATE
cjfa-19613	431	1	walley	GPE
cjfa-19613	431	2	n., & whitehead	ORG
cjfa-19613	431	3	b.	PERSON
cjfa-19613	431	4	1994	DATE
cjfa-19613	433	1	harvard business review	ORG
cjfa-19613	433	2	3	CARDINAL
cjfa-19613	433	3	46–52	CARDINAL
cjfa-19613	434	1	wang	PERSON
cjfa-19613	434	2	k.	PERSON
cjfa-19613	434	3	o., & claiborne	ORG
cjfa-19613	434	4	2008	DATE
cjfa-19613	435	1	china	GPE
cjfa-19613	436	1	journal of international account audit tax	ORG
cjfa-19613	436	2	17(4	CARDINAL
cjfa-19613	436	3	14–30	CARDINAL
cjfa-19613	437	1	webb	ORG
cjfa-19613	437	2	l.h.	GPE
cjfa-19613	437	3	cohen	PERSON
cjfa-19613	437	4	j.r.	GPE
cjfa-19613	437	5	nath	PERSON
cjfa-19613	437	6	l., & wood	ORG
cjfa-19613	437	7	2009	DATE
cjfa-19613	438	1	u.s.	GPE
cjfa-19613	439	1	journal of business ethics	ORG
cjfa-19613	439	2	84	CARDINAL
cjfa-19613	439	3	497–527	CARDINAL
cjfa-19613	440	1	williams	PERSON
cjfa-19613	440	2	s.	PERSON
cjfa-19613	440	3	1999	DATE
cjfa-19613	442	1	2(3	CARDINAL
cjfa-19613	442	2	192–203	CARDINAL
cjfa-19613	442	3	okwy peter okpala	PERSON
cjfa-19613	442	4	iredele28	GPE
cjfa-19613	442	5	1	CARDINAL
cjfa-19613	444	1	annual	DATE
cjfa-19613	444	2	1	CARDINAL
cjfa-19613	444	3	annual	DATE
cjfa-19613	444	4	annual	DATE
cjfa-19613	444	5	annual	DATE
cjfa-19613	444	6	bs board	ORG
cjfa-19613	444	7	2008	DATE
cjfa-19613	448	1	walley	GPE
cjfa-19613	448	2	n., & whitehead	ORG
cjfa-19613	448	3	1994	DATE
cjfa-19613	450	1	harvard business review	ORG
cjfa-19613	450	2	3	CARDINAL
cjfa-19613	450	3	46–52	CARDINAL
cjfa-19613	451	1	wang	PERSON
cjfa-19613	451	2	k.	PERSON
cjfa-19613	451	3	o., & claiborne	ORG
cjfa-19613	451	4	2008	DATE
cjfa-19613	452	1	china	GPE
cjfa-19613	453	1	journal of international account audit tax	ORG
cjfa-19613	453	2	17(4	CARDINAL
cjfa-19613	453	3	14–30	CARDINAL
cjfa-19613	454	1	webb	ORG
cjfa-19613	454	2	l.h.	GPE
cjfa-19613	454	3	cohen	PERSON
cjfa-19613	454	4	j.r.	GPE
cjfa-19613	454	5	nath	PERSON
cjfa-19613	454	6	l., & wood	ORG
cjfa-19613	454	7	2009	DATE
cjfa-19613	455	1	u.s.	GPE
cjfa-19613	456	1	journal of business ethics	ORG
cjfa-19613	456	2	84	CARDINAL
cjfa-19613	456	3	497–527	CARDINAL
cjfa-19613	457	1	williams	PERSON
cjfa-19613	457	2	s.	PERSON
cjfa-19613	457	3	1999	DATE
cjfa-19613	459	1	2(3	CARDINAL
cjfa-19613	459	2	192–203	CARDINAL
cjfa-19613	460	1	appendix 1	PERSON
cjfa-19613	462	1	annual	DATE
cjfa-19613	462	2	1	CARDINAL
cjfa-19613	462	3	annual	DATE
cjfa-19613	462	4	annual	DATE
cjfa-19613	462	5	annual	DATE
cjfa-19613	462	6	bs board	ORG
cjfa-19613	462	7	annual	DATE
cjfa-19613	462	8	1	CARDINAL
cjfa-19613	462	9	annual	DATE
cjfa-19613	462	10	1	CARDINAL
cjfa-19613	462	11	annual	DATE
cjfa-19613	462	12	annual	DATE
cjfa-19613	462	13	1	CARDINAL
cjfa-19613	462	14	annual	DATE
cjfa-19613	462	15	1	CARDINAL
cjfa-19613	462	16	annual	DATE
cjfa-19613	462	17	o	DATE
cjfa-19613	462	18	annual	DATE