id	sid	eid	entity	type
cjfa-28101	1	1	august 16, 2019	DATE
cjfa-28101	1	2	october 19, 2019	DATE
cjfa-28101	2	1	kwara state university	ORG
cjfa-28101	2	2	malete	GPE
cjfa-28101	2	3	nigeria	GPE
cjfa-28101	6	1	kwara state university	ORG
cjfa-28101	6	2	malete	GPE
cjfa-28101	6	3	nigeria	GPE
cjfa-28101	9	1	quadyu@yahoo.com department	ORG
cjfa-28101	9	2	kwara state university	ORG
cjfa-28101	9	3	malete	GPE
cjfa-28101	9	4	nigeria	GPE
cjfa-28101	11	1	copernican journal of finance &	ORG
cjfa-28101	11	2	2300-3065	CARDINAL
cjfa-28101	11	3	2300-12402019	DATE
cjfa-28101	11	4	8	CARDINAL
cjfa-28101	11	5	3	CARDINAL
cjfa-28101	11	6	l.a.	GPE
cjfa-28101	11	7	d.o.	GPE
cjfa-28101	11	8	& quadri	ORG
cjfa-28101	11	9	y.o.	GPE
cjfa-28101	11	10	2019	DATE
cjfa-28101	12	1	nigeria	GPE
cjfa-28101	13	1	copernican journal of finance & accounting	ORG
cjfa-28101	13	2	8(3	DATE
cjfa-28101	13	3	95–114	DATE
cjfa-28101	13	4	lukman adebayo oke	PERSON
cjfa-28101	13	5	daud omotosho	PERSON
cjfa-28101	13	6	yusuf olamilekan quadri*** kwara	PERSON
cjfa-28101	13	7	nigeria	NORP
cjfa-28101	14	1	j e l	PERSON
cjfa-28101	14	2	c23	ORG
cjfa-28101	16	1	lukman a. oke	PERSON
cjfa-28101	16	2	daud o.	PERSON
cjfa-28101	16	3	yusuf o. quadri96	PERSON
cjfa-28101	16	4	nigeria	GPE
cjfa-28101	16	5	nigerian	NORP
cjfa-28101	17	1	nigerian	NORP
cjfa-28101	17	2	secondary	ORDINAL
cjfa-28101	17	3	annual	DATE
cjfa-28101	17	4	six	CARDINAL
cjfa-28101	17	5	6	CARDINAL
cjfa-28101	17	6	the period 2008 to 2017	DATE
cjfa-28101	20	1	nigeria	GPE
cjfa-28101	22	1	2009	DATE
cjfa-28101	23	1	africa	LOC
cjfa-28101	26	1	modigliani	ORG
cjfa-28101	26	2	miller	ORG
cjfa-28101	26	3	1958	DATE
cjfa-28101	26	4	1963	DATE
cjfa-28101	27	1	modigliani	ORG
cjfa-28101	27	2	miller	ORG
cjfa-28101	27	3	1958	DATE
cjfa-28101	27	4	first	ORDINAL
cjfa-28101	28	1	modigliani	ORG
cjfa-28101	28	2	miller	ORG
cjfa-28101	28	3	1958	DATE
cjfa-28101	28	4	modigliani & miller	ORG
cjfa-28101	28	5	1963	DATE
cjfa-28101	28	6	jensen	PERSON
cjfa-28101	28	7	1976	DATE
cjfa-28101	29	1	97	CARDINAL
cjfa-28101	36	1	nigeria	GPE
cjfa-28101	36	2	2009	DATE
cjfa-28101	36	3	onaolapo & kajola	ORG
cjfa-28101	36	4	2010	DATE
cjfa-28101	36	5	2009	DATE
cjfa-28101	36	6	okay & binaebi	ORG
cjfa-28101	36	7	2013	DATE
cjfa-28101	36	8	adesina, nwidobie & adesina	ORG
cjfa-28101	36	9	2015	DATE
cjfa-28101	36	10	ismail	PERSON
cjfa-28101	36	11	yulia &	ORG
cjfa-28101	36	12	2019	DATE
cjfa-28101	40	1	two	CARDINAL
cjfa-28101	41	1	berger	PERSON
cjfa-28101	41	2	1997	DATE
cjfa-28101	41	3	john	PERSON
cjfa-28101	41	4	1998	DATE
cjfa-28101	41	5	1999	DATE
cjfa-28101	41	6	harvey	PERSON
cjfa-28101	41	7	lins	PERSON
cjfa-28101	41	8	2004	DATE
cjfa-28101	41	9	2008	DATE
cjfa-28101	41	10	zeitun	GPE
cjfa-28101	41	11	tian	PERSON
cjfa-28101	41	12	2007	DATE
cjfa-28101	41	13	majumdar	PERSON
cjfa-28101	41	14	2010	DATE
cjfa-28101	41	15	san	GPE
cjfa-28101	41	16	heng	GPE
cjfa-28101	41	17	2011	DATE
cjfa-28101	41	18	salim	PERSON
cjfa-28101	41	19	yadav	PERSON
cjfa-28101	41	20	2012	DATE
cjfa-28101	43	1	hassan	PERSON
cjfa-28101	43	2	2004	DATE
cjfa-28101	43	3	tian	PERSON
cjfa-28101	43	4	2007	DATE
cjfa-28101	43	5	2008	DATE
cjfa-28101	43	6	2009	DATE
cjfa-28101	43	7	2009	DATE
cjfa-28101	43	8	majumdar	PERSON
cjfa-28101	43	9	2010	DATE
cjfa-28101	43	10	salim	PERSON
cjfa-28101	43	11	yadav	PERSON
cjfa-28101	43	12	2012	DATE
cjfa-28101	44	1	nigeria	GPE
cjfa-28101	46	1	a. oke	PERSON
cjfa-28101	46	2	daud o.	PERSON
cjfa-28101	46	3	yusuf o. quadri98	PERSON
cjfa-28101	47	1	modigliani	PERSON
cjfa-28101	47	2	miller	ORG
cjfa-28101	47	3	1958	DATE
cjfa-28101	47	4	modigliani & miller	ORG
cjfa-28101	47	5	1963	DATE
cjfa-28101	48	1	modigliani	ORG
cjfa-28101	48	2	miller	ORG
cjfa-28101	48	3	1958	DATE
cjfa-28101	48	4	2013	DATE
cjfa-28101	49	1	jensen	PERSON
cjfa-28101	49	2	1976	DATE
cjfa-28101	49	3	two	CARDINAL
cjfa-28101	56	1	1991	DATE
cjfa-28101	56	2	manos	GPE
cjfa-28101	56	3	2001	DATE
cjfa-28101	57	1	margaritis & psillaki	ORG
cjfa-28101	57	2	2010	DATE
cjfa-28101	58	1	myers	ORG
cjfa-28101	58	2	1977	DATE
cjfa-28101	59	1	stulz	PERSON
cjfa-28101	59	2	1990	DATE
cjfa-28101	61	1	99	CARDINAL
cjfa-28101	62	1	modigliani	ORG
cjfa-28101	62	2	miller	ORG
cjfa-28101	62	3	1958	DATE
cjfa-28101	63	1	the united states	GPE
cjfa-28101	65	1	five years	DATE
cjfa-28101	65	2	modigliani	ORG
cjfa-28101	65	3	miller	PERSON
cjfa-28101	65	4	1963	DATE
cjfa-28101	68	1	100 percent	PERCENT
cjfa-28101	69	1	ismail	PERSON
cjfa-28101	69	2	2006	DATE
cjfa-28101	70	1	100 percent	PERCENT
cjfa-28101	71	1	fourteen years	DATE
cjfa-28101	71	2	miller	ORG
cjfa-28101	71	3	1977	DATE
cjfa-28101	73	1	miller	PERSON
cjfa-28101	73	2	1977	DATE
cjfa-28101	73	3	1958	DATE
cjfa-28101	74	1	modigliani	PERSON
cjfa-28101	74	2	miller	PERSON
cjfa-28101	77	1	m&m	PERSON
cjfa-28101	77	2	a. oke	PERSON
cjfa-28101	77	3	daud o.	PERSON
cjfa-28101	78	1	yusuf o.	PERSON
cjfa-28101	80	1	berger	PERSON
cjfa-28101	80	2	di patti	PERSON
cjfa-28101	80	3	2006	DATE
cjfa-28101	80	4	the united states	GPE
cjfa-28101	81	1	2007	DATE
cjfa-28101	81	2	berger	PERSON
cjfa-28101	81	3	bonacorssi di patti	PERSON
cjfa-28101	81	4	2006	DATE
cjfa-28101	82	1	dea	ORG
cjfa-28101	82	2	ols	ORG
cjfa-28101	84	1	2010	DATE
cjfa-28101	85	1	jensen	PERSON
cjfa-28101	85	2	1976	DATE
cjfa-28101	87	1	berger	PERSON
cjfa-28101	87	2	di patti	PERSON
cjfa-28101	87	3	2006	DATE
cjfa-28101	87	4	2010	DATE
cjfa-28101	87	5	yeh	PERSON
cjfa-28101	87	6	2011	DATE
cjfa-28101	87	7	taiwan	GPE
cjfa-28101	87	8	taiwanese	NORP
cjfa-28101	90	1	101	CARDINAL
cjfa-28101	90	2	berger & bonaccorsi	ORG
cjfa-28101	90	3	di patti	PERSON
cjfa-28101	90	4	2006	DATE
cjfa-28101	90	5	margaritis & psillaki	ORG
cjfa-28101	90	6	2007	DATE
cjfa-28101	90	7	2010	DATE
cjfa-28101	93	1	2008	DATE
cjfa-28101	94	1	canadian	NORP
cjfa-28101	95	1	kim	PERSON
cjfa-28101	95	2	almas	PERSON
cjfa-28101	95	3	2005	DATE
cjfa-28101	95	4	japanese	NORP
cjfa-28101	97	1	one	CARDINAL
cjfa-28101	97	2	2008	DATE
cjfa-28101	98	1	ghana	GPE
cjfa-28101	98	2	from 1998 to 2002	DATE
cjfa-28101	103	1	zeitun	PERSON
cjfa-28101	103	2	tian	PERSON
cjfa-28101	103	3	2007	DATE
cjfa-28101	103	4	jordanian	NORP
cjfa-28101	104	1	2008	DATE
cjfa-28101	104	2	ghana	GPE
cjfa-28101	104	3	south africa	GPE
cjfa-28101	105	1	tobin	ORG
cjfa-28101	106	1	2005	DATE
cjfa-28101	106	2	india	GPE
cjfa-28101	107	1	2010	DATE
cjfa-28101	108	1	fosu	ORG
cjfa-28101	108	2	2013	DATE
cjfa-28101	108	3	south african	NORP
cjfa-28101	109	1	lukman a. oke	PERSON
cjfa-28101	109	2	daud o.	PERSON
cjfa-28101	110	1	yusuf o. quadri102	PERSON
cjfa-28101	110	2	south african	NORP
cjfa-28101	111	1	nigeria	GPE
cjfa-28101	112	1	barua	GPE
cjfa-28101	112	2	2016	DATE
cjfa-28101	112	3	india	GPE
cjfa-28101	113	1	morocco	GPE
cjfa-28101	113	2	amraoui	PERSON
cjfa-28101	113	3	shinta	PERSON
cjfa-28101	113	4	2017	CARDINAL
cjfa-28101	113	5	53	CARDINAL
cjfa-28101	113	6	moroccan	NORP
cjfa-28101	113	7	2014–2016	CARDINAL
cjfa-28101	114	1	moroccan	NORP
cjfa-28101	115	1	nigeria	GPE
cjfa-28101	115	2	ismail	PERSON
cjfa-28101	115	3	yulia	PERSON
cjfa-28101	115	4	2019	DATE
cjfa-28101	115	5	nigeria	GPE
cjfa-28101	116	1	115	CARDINAL
cjfa-28101	116	2	nigeria	GPE
cjfa-28101	117	1	two	CARDINAL
cjfa-28101	118	1	nigeria	GPE
cjfa-28101	118	2	nigerian	NORP
cjfa-28101	119	1	1	CARDINAL
cjfa-28101	119	2	a period	DATE
cjfa-28101	119	3	six	CARDINAL
cjfa-28101	119	4	6	CARDINAL
cjfa-28101	119	5	the nigerian stock exchange	ORG
cjfa-28101	122	1	annual	DATE
cjfa-28101	122	2	nigeria	GPE
cjfa-28101	122	3	the nigerian stock exchange	ORG
cjfa-28101	123	1	only six	CARDINAL
cjfa-28101	123	2	the nigeria stock exchange	ORG
cjfa-28101	124	1	103	CARDINAL
cjfa-28101	125	1	2010	DATE
cjfa-28101	126	1	nigeria	GPE
cjfa-28101	127	1	two	CARDINAL
cjfa-28101	128	1	nigeria	GPE
cjfa-28101	128	2	nigerian	NORP
cjfa-28101	129	1	1	CARDINAL
cjfa-28101	129	2	a period	DATE
cjfa-28101	129	3	six	CARDINAL
cjfa-28101	129	4	6	CARDINAL
cjfa-28101	129	5	the nigerian stock exchange	ORG
cjfa-28101	132	1	annual	DATE
cjfa-28101	132	2	nigeria	GPE
cjfa-28101	132	3	the nigerian stock exchange	ORG
cjfa-28101	133	1	only six	CARDINAL
cjfa-28101	133	2	the nigeria stock exchange	ORG
cjfa-28101	135	1	2010	DATE
cjfa-28101	136	1	+ β1	DATE
cjfa-28101	136	2	tdtai	GPE
cjfa-28101	136	3	sdtai	GPE
cjfa-28101	136	4	t +	DATE
cjfa-28101	136	5	t +	GPE
cjfa-28101	136	6	deri	ORG
cjfa-28101	136	7	t + β1	DATE
cjfa-28101	137	1	1	CARDINAL
cjfa-28101	137	2	roai	PERSON
cjfa-28101	137	3	year	DATE
cjfa-28101	137	4	t tdtai	GPE
cjfa-28101	137	5	year	DATE
cjfa-28101	137	6	sdtai	GPE
cjfa-28101	137	7	year	DATE
cjfa-28101	137	8	t ldtai	GPE
cjfa-28101	137	9	year	DATE
cjfa-28101	137	10	deri	ORG
cjfa-28101	137	11	year	DATE
cjfa-28101	137	12	year	DATE
cjfa-28101	137	13	nigeria	GPE
cjfa-28101	138	1	two	CARDINAL
cjfa-28101	139	1	nigeria	GPE
cjfa-28101	139	2	nigerian	NORP
cjfa-28101	140	1	1	CARDINAL
cjfa-28101	140	2	a period	DATE
cjfa-28101	140	3	six	CARDINAL
cjfa-28101	140	4	6	CARDINAL
cjfa-28101	140	5	the nigerian stock exchange	ORG
cjfa-28101	143	1	annual	DATE
cjfa-28101	143	2	nigeria	GPE
cjfa-28101	143	3	the nigerian stock exchange	ORG
cjfa-28101	144	1	only six	CARDINAL
cjfa-28101	144	2	the nigeria stock exchange	ORG
cjfa-28101	146	1	2010	DATE
cjfa-28101	147	1	+ β1	DATE
cjfa-28101	147	2	tdtai	GPE
cjfa-28101	147	3	sdtai	GPE
cjfa-28101	147	4	t +	DATE
cjfa-28101	147	5	t +	GPE
cjfa-28101	147	6	deri	ORG
cjfa-28101	147	7	t + β1	DATE
cjfa-28101	148	1	1	CARDINAL
cjfa-28101	148	2	roai	PERSON
cjfa-28101	148	3	year	DATE
cjfa-28101	148	4	t tdtai	GPE
cjfa-28101	148	5	year	DATE
cjfa-28101	148	6	sdtai	GPE
cjfa-28101	148	7	year	DATE
cjfa-28101	148	8	t ldtai	GPE
cjfa-28101	148	9	year	DATE
cjfa-28101	148	10	deri	ORG
cjfa-28101	148	11	year	DATE
cjfa-28101	148	12	year	DATE
cjfa-28101	148	13	1	CARDINAL
cjfa-28101	149	1	roai	PERSON
cjfa-28101	149	2	year	DATE
cjfa-28101	149	3	t tdtai	GPE
cjfa-28101	149	4	year	DATE
cjfa-28101	149	5	sdtai	GPE
cjfa-28101	149	6	year	DATE
cjfa-28101	149	7	t ldtai	GPE
cjfa-28101	149	8	year	DATE
cjfa-28101	149	9	deri	ORG
cjfa-28101	149	10	year	DATE
cjfa-28101	149	11	year	DATE
cjfa-28101	149	12	year	DATE
cjfa-28101	149	13	0	CARDINAL
cjfa-28101	150	1	1	CARDINAL
cjfa-28101	153	1	negative(-) lukman a. oke	ORG
cjfa-28101	153	2	daud o.	PERSON
cjfa-28101	153	3	yusuf o. quadri104	PERSON
cjfa-28101	155	1	ldta negative(-	PERSON
cjfa-28101	155	2	der negative(-	PERSON
cjfa-28101	155	3	sze	PERSON
cjfa-28101	155	4	o	DATE
cjfa-28101	155	5	2019	DATE
cjfa-28101	156	1	2	CARDINAL
cjfa-28101	158	1	1	CARDINAL
cjfa-28101	159	1	2	CARDINAL
cjfa-28101	160	1	2	CARDINAL
cjfa-28101	162	1	max roa	PERSON
cjfa-28101	162	2	60	CARDINAL
cjfa-28101	162	3	.15546	PERSON
cjfa-28101	163	1	60	DATE
cjfa-28101	164	1	60	CARDINAL
cjfa-28101	164	2	60	CARDINAL
cjfa-28101	164	3	.2159786	ORG
cjfa-28101	166	1	60	CARDINAL
cjfa-28101	168	1	60	CARDINAL
cjfa-28101	170	1	60	CARDINAL
cjfa-28101	170	2	2.609783	PRODUCT
cjfa-28101	171	1	3.286561	CARDINAL
cjfa-28101	171	2	2019	DATE
cjfa-28101	172	1	1	CARDINAL
cjfa-28101	173	1	105	CARDINAL
cjfa-28101	174	1	0.15546	CARDINAL
cjfa-28101	174	2	0.018353	CARDINAL
cjfa-28101	174	3	0.0249304	CARDINAL
cjfa-28101	175	1	0.0249304	CARDINAL
cjfa-28101	175	2	0.0249304	CARDINAL
cjfa-28101	176	1	0.6091837	CARDINAL
cjfa-28101	176	2	0.7000917	CARDINAL
cjfa-28101	176	3	0.121342	CARDINAL
cjfa-28101	176	4	0.967756	GPE
cjfa-28101	177	1	0.6091837	CARDINAL
cjfa-28101	177	2	0.7000917	ORG
cjfa-28101	178	1	0.1839378	ORG
cjfa-28101	178	2	0.2116392	CARDINAL
cjfa-28101	179	1	0.0000	CARDINAL
cjfa-28101	179	2	1.406169	CARDINAL
cjfa-28101	180	1	0.1839378	MONEY
cjfa-28101	180	2	0.2116392	CARDINAL
cjfa-28101	181	1	1.928564	CARDINAL
cjfa-28101	181	2	2.159786	CARDINAL
cjfa-28101	182	1	1.033318	CARDINAL
cjfa-28101	182	2	8.241141	ORG
cjfa-28101	183	1	1.928564	CARDINAL
cjfa-28101	184	1	2.159786	CARDINAL
cjfa-28101	186	1	0.0106185	CARDINAL
cjfa-28101	186	2	0.0178668	CARDINAL
cjfa-28101	187	1	0.1034181	CARDINAL
cjfa-28101	188	1	0.0178668	CARDINAL
cjfa-28101	189	1	a. oke	PERSON
cjfa-28101	189	2	daud o.	PERSON
cjfa-28101	189	3	yusuf o. quadri106 plies	PERSON
cjfa-28101	190	1	0.319025	CARDINAL
cjfa-28101	190	2	.04618283	DATE
cjfa-28101	191	1	0.0879047	CARDINAL
cjfa-28101	192	1	0.0319025	GPE
cjfa-28101	192	2	0.0461828	CARDINAL
cjfa-28101	193	1	1.024853	CARDINAL
cjfa-28101	193	2	2.6097831	CARDINAL
cjfa-28101	194	1	6.481673	CARDINAL
cjfa-28101	195	1	2.6097831	CARDINAL
cjfa-28101	196	1	3	CARDINAL
cjfa-28101	197	1	two	CARDINAL
cjfa-28101	198	1	first	ORDINAL
cjfa-28101	199	1	second	ORDINAL
cjfa-28101	201	1	3	CARDINAL
cjfa-28101	201	2	sdta ldta der grwop	ORG
cjfa-28101	201	3	1.0000	CARDINAL
cjfa-28101	201	4	1.0000	CARDINAL
cjfa-28101	201	5	0.7793 0.0188 1.0000	MONEY
cjfa-28101	202	1	1.0000 der -0.1214 -0.1376	QUANTITY
cjfa-28101	203	1	0.0432 1.0000	MONEY
cjfa-28101	203	2	0.2151	CARDINAL
cjfa-28101	204	1	0.4198 0.1972	MONEY
cjfa-28101	205	1	1.0000	CARDINAL
cjfa-28101	205	2	2019	DATE
cjfa-28101	206	1	107	CARDINAL
cjfa-28101	207	1	0.779	CARDINAL
cjfa-28101	207	2	5%	PERCENT
cjfa-28101	210	1	0.4198	CARDINAL
cjfa-28101	211	1	3	CARDINAL
cjfa-28101	211	2	0.7	CARDINAL
cjfa-28101	211	3	kenedy	GPE
cjfa-28101	211	4	2008	DATE
cjfa-28101	212	1	4	CARDINAL
cjfa-28101	212	2	coef	PERSON
cjfa-28101	215	1	95%	PERCENT
cjfa-28101	216	1	sdta	PERSON
cjfa-28101	217	1	9.74 0.000	QUANTITY
cjfa-28101	218	1	ldta	PERSON
cjfa-28101	220	1	8.12	CARDINAL
cjfa-28101	222	1	4.08	CARDINAL
cjfa-28101	223	1	0.7914	CARDINAL
cjfa-28101	223	2	130.97	CARDINAL
cjfa-28101	223	3	0.0000	CARDINAL
cjfa-28101	223	4	60	CARDINAL
cjfa-28101	223	5	0.09	CARDINAL
cjfa-28101	224	1	0.9990	CARDINAL
cjfa-28101	224	2	2019	DATE
cjfa-28101	225	1	lukman a. oke	PERSON
cjfa-28101	225	2	daud o.	PERSON
cjfa-28101	226	1	yusuf o. quadri108	PERSON
cjfa-28101	227	1	4	CARDINAL
cjfa-28101	227	2	nigerian	NORP
cjfa-28101	230	1	0.999	CARDINAL
cjfa-28101	230	2	p>0.05	ORG
cjfa-28101	231	1	0.7914	CARDINAL
cjfa-28101	231	2	0.79%	PERCENT
cjfa-28101	231	3	about 21%	PERCENT
cjfa-28101	231	4	about 21%	PERCENT
cjfa-28101	232	1	1%	PERCENT
cjfa-28101	232	2	0.0000	CARDINAL
cjfa-28101	233	1	0.0619974	CARDINAL
cjfa-28101	233	2	zero	CARDINAL
cjfa-28101	235	1	0.056	CARDINAL
cjfa-28101	235	2	0.0500	CARDINAL
cjfa-28101	235	3	1%	PERCENT
cjfa-28101	236	1	0.0612608	CARDINAL
cjfa-28101	236	2	1%	PERCENT
cjfa-28101	237	1	abdul	ORG
cjfa-28101	237	2	2010	DATE
cjfa-28101	237	3	2010	DATE
cjfa-28101	237	4	khalaf	PERSON
cjfa-28101	237	5	2013	DATE
cjfa-28101	237	6	pakistani	NORP
cjfa-28101	237	7	the karachi stock exchange	ORG
cjfa-28101	237	8	2003–2009	CARDINAL
cjfa-28101	238	1	109	CARDINAL
cjfa-28101	238	2	2013	DATE
cjfa-28101	238	3	nigerian	NORP
cjfa-28101	240	1	0.1111136	CARDINAL
cjfa-28101	240	2	1%	PERCENT
cjfa-28101	240	3	0.11unit	DATE
cjfa-28101	241	1	2010	DATE
cjfa-28101	242	1	0.2054922	CARDINAL
cjfa-28101	242	2	zero	CARDINAL
cjfa-28101	242	3	0.21units	CARDINAL
cjfa-28101	242	4	2015	CARDINAL
cjfa-28101	243	1	wiwattanakantang	GPE
cjfa-28101	243	2	1999	DATE
cjfa-28101	243	3	de miguel	PERSON
cjfa-28101	243	4	2001	DATE
cjfa-28101	243	5	schargrodsky	PERSON
cjfa-28101	243	6	2002	DATE
cjfa-28101	243	7	2012	DATE
cjfa-28101	244	1	0.1939592	ORG
cjfa-28101	244	2	about 0.19	CARDINAL
cjfa-28101	244	3	rajan	ORG
cjfa-28101	244	4	1995	DATE
cjfa-28101	244	5	2002	DATE
cjfa-28101	244	6	schargrodsky	ORG
cjfa-28101	244	7	2002	DATE
cjfa-28101	245	1	0.0939753	GPE
cjfa-28101	245	2	1%	PERCENT
cjfa-28101	245	3	about 0.093	CARDINAL
cjfa-28101	245	4	abdul	ORG
cjfa-28101	245	5	2010	DATE
cjfa-28101	247	1	1%	PERCENT
cjfa-28101	247	2	about 0.093	CARDINAL
cjfa-28101	248	1	wang	PERSON
cjfa-28101	248	2	2010	DATE
cjfa-28101	248	3	khrawish	NORP
cjfa-28101	248	4	2010	DATE
cjfa-28101	248	5	dawood	PERSON
cjfa-28101	248	6	moustafa	PERSON
cjfa-28101	248	7	el-hennawi	GPE
cjfa-28101	248	8	2011	DATE
cjfa-28101	248	9	2011	DATE
cjfa-28101	248	10	2012	DATE
cjfa-28101	248	11	kumar	PERSON
cjfa-28101	248	12	saravanan	PERSON
cjfa-28101	248	13	2012	DATE
cjfa-28101	248	14	qaisar	PERSON
cjfa-28101	248	15	2012	DATE
cjfa-28101	248	16	maxwell	ORG
cjfa-28101	248	17	kehinde lukman a. oke	PERSON
cjfa-28101	248	18	daud o.	PERSON
cjfa-28101	249	1	yusuf o. quadri110	PERSON
cjfa-28101	250	1	2012	DATE
cjfa-28101	250	2	2013	DATE
cjfa-28101	250	3	wahab	PERSON
cjfa-28101	250	4	ramli	PERSON
cjfa-28101	250	5	2014	DATE
cjfa-28101	250	6	abdeljawad	PERSON
cjfa-28101	250	7	ibrahim	PERSON
cjfa-28101	250	8	abdul-rahim	PERSON
cjfa-28101	250	9	2014	DATE
cjfa-28101	253	1	nigeria	GPE
cjfa-28101	254	1	daily	DATE
cjfa-28101	255	1	nigeria	GPE
cjfa-28101	256	1	nigerian	NORP
cjfa-28101	261	1	the nigerian stock exchange	ORG
cjfa-28101	263	1	111	CARDINAL
cjfa-28101	263	2	abdeljawad	PERSON
cjfa-28101	263	3	i.	PERSON
cjfa-28101	263	4	ibrahim	PERSON
cjfa-28101	263	5	i., & abdul-rahim	ORG
cjfa-28101	263	6	r.	PERSON
cjfa-28101	263	7	2014	DATE
cjfa-28101	264	1	malaysia	GPE
cjfa-28101	265	1	9	CARDINAL
cjfa-28101	265	2	6	CARDINAL
cjfa-28101	265	3	102–110	DATE
cjfa-28101	266	1	abdul	ORG
cjfa-28101	266	2	g.k.	GPE
cjfa-28101	266	3	2010	DATE
cjfa-28101	267	1	pakistan	GPE
cjfa-28101	268	1	comsats institute of information technology	ORG
cjfa-28101	269	1	j. (2008	PERSON
cjfa-28101	270	1	ghanaian	NORP
cjfa-28101	271	1	african	NORP
cjfa-28101	271	2	179	CARDINAL
cjfa-28101	272	1	adesina	ORG
cjfa-28101	272	2	j.b.	GPE
cjfa-28101	272	3	nwidobie	GPE
cjfa-28101	272	4	b.m.	GPE
cjfa-28101	272	5	o.o.	PERSON
cjfa-28101	272	6	2015	CARDINAL
cjfa-28101	273	1	nigeria	GPE
cjfa-28101	274	1	international journal of business and social research	ORG
cjfa-28101	274	2	5(2	CARDINAL
cjfa-28101	274	3	21–31	CARDINAL
cjfa-28101	275	1	adesola	PERSON
cjfa-28101	275	2	w. a.	PERSON
cjfa-28101	275	3	2009	DATE
cjfa-28101	276	1	nigerian	NORP
cjfa-28101	277	1	social sciences	ORG
cjfa-28101	277	2	8(1	CARDINAL
cjfa-28101	277	3	61–76	CARDINAL
cjfa-28101	277	4	akinlo	PERSON
cjfa-28101	277	5	2011	DATE
cjfa-28101	278	1	nigerian	NORP
cjfa-28101	279	1	african	NORP
cjfa-28101	279	2	9(1	CARDINAL
cjfa-28101	279	3	1–16	CARDINAL
cjfa-28101	279	4	akintoye	NORP
cjfa-28101	279	5	i.r.	GPE
cjfa-28101	279	6	2009	DATE
cjfa-28101	280	1	nigerian	NORP
cjfa-28101	281	1	european journal of economics	ORG
cjfa-28101	281	2	4(3	CARDINAL
cjfa-28101	281	3	233–243	CARDINAL
cjfa-28101	282	1	akinyomi	ORG
cjfa-28101	282	2	o.j.	GPE
cjfa-28101	282	3	2013	DATE
cjfa-28101	283	1	nigeria	GPE
cjfa-28101	284	1	2(9	CARDINAL
cjfa-28101	284	2	469–480	CARDINAL
cjfa-28101	285	1	a.s.	GPE
cjfa-28101	285	2	2015	CARDINAL
cjfa-28101	286	1	jordanian	NORP
cjfa-28101	287	1	12(1	CARDINAL
cjfa-28101	287	2	338–345	CARDINAL
cjfa-28101	288	1	amraoui	PERSON
cjfa-28101	288	2	m.	PERSON
cjfa-28101	288	3	j.	PERSON
cjfa-28101	288	4	shinta	GPE
cjfa-28101	288	5	a.h.h, & hapzi	ORG
cjfa-28101	288	6	a.	PERSON
cjfa-28101	288	7	2017	CARDINAL
cjfa-28101	289	1	morocco	GPE
cjfa-28101	290	1	international journal of application	ORG
cjfa-28101	290	2	6(10	CARDINAL
cjfa-28101	290	3	011–016	CARDINAL
cjfa-28101	291	1	gayane h., & hassan	ORG
cjfa-28101	291	2	t.	GPE
cjfa-28101	291	3	2004	DATE
cjfa-28101	293	1	journal of financial economics	ORG
cjfa-28101	293	2	71	CARDINAL
cjfa-28101	293	3	3	CARDINAL
cjfa-28101	293	4	517–540	CARDINAL
cjfa-28101	294	1	asimakopoulos	GPE
cjfa-28101	294	2	i.	PERSON
cjfa-28101	294	3	a., & papadogonas	ORG
cjfa-28101	294	4	t.	GPE
cjfa-28101	294	5	2009	DATE
cjfa-28101	295	1	greek	NORP
cjfa-28101	296	1	35(11	CARDINAL
cjfa-28101	296	2	930–939	CARDINAL
cjfa-28101	298	1	bandyopadhyay	PERSON
cjfa-28101	298	2	2005	DATE
cjfa-28101	299	1	indian	NORP
cjfa-28101	300	1	40(9	CARDINAL
cjfa-28101	300	2	866–876	CARDINAL
cjfa-28101	301	1	berger	PERSON
cjfa-28101	301	2	a.n.	GPE
cjfa-28101	301	3	di patti	PERSON
cjfa-28101	301	4	e. (	PERSON
cjfa-28101	301	5	2006	DATE
cjfa-28101	303	1	journal of banking & finance	ORG
cjfa-28101	303	2	30(4	CARDINAL
cjfa-28101	303	3	1065–1102	CARDINAL
cjfa-28101	304	1	jbankfin.2005.05.015	PERSON
cjfa-28101	304	2	berger	PERSON
cjfa-28101	304	3	a.n.	GPE
cjfa-28101	304	4	l.j, (	ORG
cjfa-28101	304	5	1997	DATE
cjfa-28101	306	1	895–947	DATE
cjfa-28101	307	1	lukman a. oke	PERSON
cjfa-28101	307	2	daud o.	PERSON
cjfa-28101	307	3	yusuf o. quadri112 dawood	PERSON
cjfa-28101	307	4	m.h.a.k	DATE
cjfa-28101	307	5	moustafa	ORG
cjfa-28101	307	6	e.i.	GPE
cjfa-28101	307	7	m.s.	GPE
cjfa-28101	307	8	2011	DATE
cjfa-28101	308	1	egyptian	NORP
cjfa-28101	309	1	9	CARDINAL
cjfa-28101	310	1	de miguel	PERSON
cjfa-28101	310	2	j. (2001	ORG
cjfa-28101	311	1	spanish	NORP
cjfa-28101	312	1	7	CARDINAL
cjfa-28101	313	1	http://dx.doi	PERSON
cjfa-28101	314	1	org/10.1016	PERSON
cjfa-28101	314	2	1199(00)00020-1	DATE
cjfa-28101	314	3	e.i.	GPE
cjfa-28101	315	1	2009	DATE
cjfa-28101	316	1	egypt	GPE
cjfa-28101	317	1	the journal of risk finance	ORG
cjfa-28101	317	2	10(5	CARDINAL
cjfa-28101	317	3	477–487	CARDINAL
cjfa-28101	317	4	http://dx.doi	PERSON
cjfa-28101	318	1	org/10.1108/15265940911001385	PERSON
cjfa-28101	319	1	ebimobowei	PERSON
cjfa-28101	319	2	a.	PERSON
cjfa-28101	319	3	2013	DATE
cjfa-28101	320	1	the nigerian stock exchange	ORG
cjfa-28101	321	1	4(5	DATE
cjfa-28101	322	1	6–22	TIME
cjfa-28101	323	1	2002	DATE
cjfa-28101	324	1	south korea	GPE
cjfa-28101	325	1	annual	DATE
cjfa-28101	325	2	70	DATE
cjfa-28101	325	3	1–34	CARDINAL
cjfa-28101	326	1	fosu	ORG
cjfa-28101	326	2	s.	PERSON
cjfa-28101	326	3	2013	DATE
cjfa-28101	327	1	south africa	GPE
cjfa-28101	328	1	quarterly	DATE
cjfa-28101	328	2	53(2	CARDINAL
cjfa-28101	328	3	140–151	CARDINAL
cjfa-28101	330	1	gwatidzo	PERSON
cjfa-28101	330	2	t.	GPE
cjfa-28101	330	3	2009	DATE
cjfa-28101	331	1	africa	LOC
cjfa-28101	331	2	phd thesis	PERSON
cjfa-28101	332	1	university of witwaterstrand	ORG
cjfa-28101	332	2	south africa	GPE
cjfa-28101	333	1	harris	ORG
cjfa-28101	333	2	m., & raviv, a. (	ORG
cjfa-28101	333	3	1991	DATE
cjfa-28101	335	1	46(1	CARDINAL
cjfa-28101	335	2	297–355	CARDINAL
cjfa-28101	336	1	harvey, c.r.	ORG
cjfa-28101	336	2	lins	PERSON
cjfa-28101	336	3	k.v.	GPE
cjfa-28101	336	4	a.h.	ORG
cjfa-28101	336	5	2004	DATE
cjfa-28101	338	1	journal of financial economics	ORG
cjfa-28101	338	2	74(1	CARDINAL
cjfa-28101	338	3	3–30	CARDINAL
cjfa-28101	339	1	ismail	PERSON
cjfa-28101	339	2	2006	DATE
cjfa-28101	340	1	malayasian	ORG
cjfa-28101	340	2	phd thesis	ORG
cjfa-28101	341	1	university of nottingham	ORG
cjfa-28101	342	1	jensen	GPE
cjfa-28101	342	2	m.c.	GPE
cjfa-28101	342	3	w.h.	GPE
cjfa-28101	342	4	1976	DATE
cjfa-28101	344	1	journal of financial economics	ORG
cjfa-28101	344	2	2	CARDINAL
cjfa-28101	344	3	305–360	CARDINAL
cjfa-28101	345	1	john, k., & senbet	PERSON
cjfa-28101	345	2	l.w.	GPE
cjfa-28101	345	3	1998	DATE
cjfa-28101	347	1	journal of banking & finance	ORG
cjfa-28101	347	2	22(4	ORDINAL
cjfa-28101	348	1	kennedy	PERSON
cjfa-28101	348	2	2008	DATE
cjfa-28101	350	1	malden	GPE
cjfa-28101	350	2	blackwell publishing	ORG
cjfa-28101	351	1	khalaf	PERSON
cjfa-28101	351	2	a.	PERSON
cjfa-28101	351	3	2013	DATE
cjfa-28101	352	1	jordan	GPE
cjfa-28101	353	1	1(3	CARDINAL
cjfa-28101	354	1	http://dx.doi	PERSON
cjfa-28101	355	1	org/10.11648	PERSON
cjfa-28101	356	1	khrawish h.a.	ORG
cjfa-28101	356	2	a.h.	GPE
cjfa-28101	356	3	2010	DATE
cjfa-28101	357	1	jordanian	NORP
cjfa-28101	358	1	king abdulaziz university: economics and administration	ORG
cjfa-28101	358	2	105	CARDINAL
cjfa-28101	358	3	3055	CARDINAL
cjfa-28101	359	1	kim	PERSON
cjfa-28101	359	2	h.	PERSON
cjfa-28101	359	3	almas, h., & dany, a. (	ORG
cjfa-28101	359	4	2005	DATE
cjfa-28101	360	1	korean	NORP
cjfa-28101	361	1	asian	NORP
cjfa-28101	361	2	20	CARDINAL
cjfa-28101	361	3	3	CARDINAL
cjfa-28101	361	4	275–302	CARDINAL
cjfa-28101	362	1	m.r.	GPE
cjfa-28101	362	2	f. (2008	PERSON
cjfa-28101	363	1	canadian	NORP
cjfa-28101	364	1	journal of banking & finance	ORG
cjfa-28101	364	2	32	CARDINAL
cjfa-28101	364	3	11	CARDINAL
cjfa-28101	364	4	2423	CARDINAL
cjfa-28101	364	5	2432	CARDINAL
cjfa-28101	366	1	113 kumar	QUANTITY
cjfa-28101	366	2	m., sandhya	PERSON
cjfa-28101	366	3	s., & saravanan	ORG
cjfa-28101	366	4	r.	PERSON
cjfa-28101	366	5	2012	DATE
cjfa-28101	367	1	india	GPE
cjfa-28101	368	1	european journal	ORG
cjfa-28101	368	2	29(2	CARDINAL
cjfa-28101	368	3	288–294	CARDINAL
cjfa-28101	369	1	c., & ersan	ORG
cjfa-28101	369	2	2012	DATE
cjfa-28101	370	1	turkish	NORP
cjfa-28101	371	1	95	CARDINAL
cjfa-28101	371	2	151–162	CARDINAL
cjfa-28101	372	1	mahvish	NORP
cjfa-28101	372	2	s., & qaisar	ORG
cjfa-28101	373	1	2012	DATE
cjfa-28101	374	1	pakistan	GPE
cjfa-28101	375	1	3(10	CARDINAL
cjfa-28101	375	2	395–400	CARDINAL
cjfa-28101	376	1	majumdar	ORG
cjfa-28101	376	2	s.k.	GPE
cjfa-28101	376	3	k.	PERSON
cjfa-28101	376	4	2010	DATE
cjfa-28101	377	1	indian	NORP
cjfa-28101	378	1	37(3	CARDINAL
cjfa-28101	378	2	0304–0941.	GPE
cjfa-28101	379	1	manos	ORG
cjfa-28101	379	2	r.	NORP
cjfa-28101	379	3	2001).capital	CARDINAL
cjfa-28101	380	1	university of birmingham	ORG
cjfa-28101	381	1	margaritis	LOC
cjfa-28101	381	2	d., & psillaki	ORG
cjfa-28101	381	3	m. (	PERSON
cjfa-28101	381	4	2007	DATE
cjfa-28101	383	1	journal of business finance	ORG
cjfa-28101	383	2	34	CARDINAL
cjfa-28101	383	3	1447–1469	DATE
cjfa-28101	384	1	margaritis	LOC
cjfa-28101	384	2	d., & psillaki	ORG
cjfa-28101	384	3	m. (	PERSON
cjfa-28101	384	4	2010	DATE
cjfa-28101	386	1	journal of banking & finance	ORG
cjfa-28101	386	2	34	CARDINAL
cjfa-28101	386	3	621–632	CARDINAL
cjfa-28101	387	1	maxwell	ORG
cjfa-28101	387	2	o.o.	GPE
cjfa-28101	387	3	& kehinde	ORG
cjfa-28101	387	4	2012	DATE
cjfa-28101	388	1	nigeria	GPE
cjfa-28101	389	1	international journal of economics	ORG
cjfa-28101	389	2	1(10	CARDINAL
cjfa-28101	389	3	81–96	CARDINAL
cjfa-28101	390	1	miller	ORG
cjfa-28101	390	2	m. (	PERSON
cjfa-28101	390	3	1977	DATE
cjfa-28101	392	1	32	CARDINAL
cjfa-28101	392	2	261–275	CARDINAL
cjfa-28101	393	1	modigliani	ORG
cjfa-28101	393	2	f., & miller	ORG
cjfa-28101	393	3	m.h.	GPE
cjfa-28101	393	4	1963	DATE
cjfa-28101	395	1	american	NORP
cjfa-28101	395	2	53	DATE
cjfa-28101	395	3	433–443	CARDINAL
cjfa-28101	396	1	modigliani	ORG
cjfa-28101	396	2	f., & miller	ORG
cjfa-28101	396	3	m.h.	GPE
cjfa-28101	396	4	1958	DATE
cjfa-28101	398	1	american	NORP
cjfa-28101	398	2	48	DATE
cjfa-28101	398	3	261–97	DATE
cjfa-28101	399	1	myers	GPE
cjfa-28101	399	2	s.c.	GPE
cjfa-28101	399	3	1977	DATE
cjfa-28101	401	1	journal of financial economics	ORG
cjfa-28101	401	2	5	CARDINAL
cjfa-28101	401	3	147–175	CARDINAL
cjfa-28101	402	1	oino	ORG
cjfa-28101	402	2	i., & ukaegbu	ORG
cjfa-28101	402	3	2015	DATE
cjfa-28101	403	1	nigeria stock exchange	ORG
cjfa-28101	404	1	35, 111–121	DATE
cjfa-28101	405	1	http://dx.doi	PERSON
cjfa-28101	406	1	org/10.1016/j.ribaf.2015.03.004	DATE
cjfa-28101	407	1	onaolapo	PERSON
cjfa-28101	407	2	a.a.	GPE
cjfa-28101	407	3	s.o.	GPE
cjfa-28101	407	4	2010	DATE
cjfa-28101	408	1	nigeria	GPE
cjfa-28101	409	1	european journal of economics	ORG
cjfa-28101	409	2	25	CARDINAL
cjfa-28101	409	3	70–82	CARDINAL
cjfa-28101	410	1	rajan, r.g.	ORG
cjfa-28101	410	2	1995	DATE
cjfa-28101	413	1	1421–1460	CARDINAL
cjfa-28101	414	1	safieddine, a., & titman	ORG
cjfa-28101	414	2	s.	PERSON
cjfa-28101	414	3	1999	DATE
cjfa-28101	416	1	547–580	CARDINAL
cjfa-28101	417	1	salim	PERSON
cjfa-28101	417	2	m., & yadav	ORG
cjfa-28101	417	3	r.	PERSON
cjfa-28101	417	4	2012	DATE
cjfa-28101	418	1	malaysian	NORP
cjfa-28101	419	1	65	DATE
cjfa-28101	419	2	156–166	CARDINAL
cjfa-28101	421	1	san	GPE
cjfa-28101	421	2	o.t.	GPE
cjfa-28101	421	3	& heng	ORG
cjfa-28101	421	4	t.b.	GPE
cjfa-28101	421	5	2011	DATE
cjfa-28101	422	1	malaysian	NORP
cjfa-28101	423	1	international journal of humanities	ORG
cjfa-28101	423	2	1(2	DATE
cjfa-28101	423	3	28–36	CARDINAL
cjfa-28101	424	1	lukman a. oke	PERSON
cjfa-28101	424	2	daud o.	PERSON
cjfa-28101	424	3	yusuf o.	PERSON
cjfa-28101	424	4	schargrodsky	PERSON
cjfa-28101	424	5	2002	DATE
cjfa-28101	426	1	di tella	PERSON
cjfa-28101	426	2	www.utdt.edu/escharge/revisiondeptfebruary22_2002.pdf	PERSON
cjfa-28101	427	1	n., & wang	ORG
cjfa-28101	427	2	z.	PERSON
cjfa-28101	427	3	2011	DATE
cjfa-28101	428	1	pakistan	GPE
cjfa-28101	429	1	117	CARDINAL
cjfa-28101	429	2	133	CARDINAL
cjfa-28101	431	1	r.	NORP
cjfa-28101	431	2	1990	DATE
cjfa-28101	433	1	journal of financial economics	ORG
cjfa-28101	433	2	26(1	CARDINAL
cjfa-28101	433	3	3–27	CARDINAL
cjfa-28101	434	1	s.	PERSON
cjfa-28101	434	2	2013	DATE
cjfa-28101	435	1	turkey	GPE
cjfa-28101	436	1	international journal of economics	ORG
cjfa-28101	436	2	3(2	CARDINAL
cjfa-28101	436	3	512–518	CARDINAL
cjfa-28101	436	4	wahab	PERSON
cjfa-28101	436	5	s.n.a.	ORG
cjfa-28101	436	6	n.a.	GPE
cjfa-28101	436	7	2014	DATE
cjfa-28101	437	1	malaysian	NORP
cjfa-28101	438	1	international journal of economics	ORG
cjfa-28101	438	2	4(4	CARDINAL
cjfa-28101	438	3	930–945	CARDINAL
cjfa-28101	439	1	wiwattanakantang	GPE
cjfa-28101	439	2	1999	DATE
cjfa-28101	440	1	thai	NORP
cjfa-28101	441	1	pacific-basin	LOC
cjfa-28101	441	2	7(3	CARDINAL
cjfa-28101	442	1	yeh	PERSON
cjfa-28101	442	2	t.l.	GPE
cjfa-28101	442	3	2011	DATE
cjfa-28101	443	1	taiwanese	NORP
cjfa-28101	444	1	31(2	CARDINAL
cjfa-28101	444	2	237–249	CARDINAL
cjfa-28101	445	1	http://dx.doi.org/10.1080	PERSON
cjfa-28101	447	1	o.g.	PERSON
cjfa-28101	447	2	ismail a.	PERSON
cjfa-28101	447	3	yulia r.	PERSON
cjfa-28101	447	4	l.s.	GPE
cjfa-28101	447	5	2019	DATE
cjfa-28101	448	1	nigeria	GPE
cjfa-28101	449	1	african journal of economics review	ORG
cjfa-28101	449	2	7(1	DATE
cjfa-28101	449	3	31–56	CARDINAL
cjfa-28101	450	1	zabri	NORP
cjfa-28101	450	2	s.m.	GPE
cjfa-28101	450	3	2012	DATE
cjfa-28101	451	1	malaysia	GPE
cjfa-28101	453	1	zeitun	GPE
cjfa-28101	453	2	r., & tian	ORG
cjfa-28101	453	3	g.g.	GPE
cjfa-28101	453	4	2007	DATE
cjfa-28101	454	1	jordan	GPE
cjfa-28101	455	1	1(4	CARDINAL
cjfa-28101	455	2	40–61	CARDINAL
cjfa-28101	455	3	http://dx.doi	PERSON