id	sid	eid	entity	type
cjfa-30364	1	1	november 22, 2019	DATE
cjfa-30364	1	2	january 9, 2020	DATE
cjfa-30364	2	1	department of accounting	ORG
cjfa-30364	2	2	university of benin	ORG
cjfa-30364	2	3	benin city	GPE
cjfa-30364	2	4	edo state	ORG
cjfa-30364	2	5	nigeria	GPE
cjfa-30364	4	1	kwara state university	ORG
cjfa-30364	4	2	malete	ORG
cjfa-30364	4	3	kwara state	PERSON
cjfa-30364	4	4	nigeria	GPE
cjfa-30364	6	1	university of benin	ORG
cjfa-30364	6	2	benin city	GPE
cjfa-30364	6	3	edo state	ORG
cjfa-30364	6	4	nigeria	GPE
cjfa-30364	8	1	university of benin	ORG
cjfa-30364	8	2	benin city	GPE
cjfa-30364	8	3	edo state	ORG
cjfa-30364	8	4	nigeria	GPE
cjfa-30364	10	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-30364	10	2	2300-12402019	DATE
cjfa-30364	10	3	8	CARDINAL
cjfa-30364	10	4	4 aifuwa	PERSON
cjfa-30364	10	5	h.o.	PERSON
cjfa-30364	10	6	m.	PERSON
cjfa-30364	10	7	o.c.	GPE
cjfa-30364	10	8	a.	PERSON
cjfa-30364	10	9	2019	DATE
cjfa-30364	12	1	copernican journal of finance & accounting	ORG
cjfa-30364	12	2	8(4	CARDINAL
cjfa-30364	12	3	61–89	CARDINAL
cjfa-30364	12	4	osayantin aifuwa	PERSON
cjfa-30364	14	1	osaruese cynthia	PERSON
cjfa-30364	14	2	albert osazevbaru**** university	PERSON
cjfa-30364	15	1	gri	PERSON
cjfa-30364	16	1	musa saidu	PERSON
cjfa-30364	16	2	osaruese	NORP
cjfa-30364	16	3	albert osazevbaru62 j e l	PERSON
cjfa-30364	19	1	nigeria	GPE
cjfa-30364	20	1	thirteen	CARDINAL
cjfa-30364	31	1	2015	DATE
cjfa-30364	32	1	the united state of	GPE
cjfa-30364	32	2	america	GPE
cjfa-30364	32	3	australia	GPE
cjfa-30364	33	1	2014	DATE
cjfa-30364	33	2	nigeria	GPE
cjfa-30364	35	1	pritchard	PERSON
cjfa-30364	35	2	2013	DATE
cjfa-30364	37	1	63	DATE
cjfa-30364	38	1	three	CARDINAL
cjfa-30364	39	1	2014	DATE
cjfa-30364	39	2	2015	DATE
cjfa-30364	39	3	egbunike & onyali	ORG
cjfa-30364	39	4	2013	DATE
cjfa-30364	39	5	burhan &	ORG
cjfa-30364	39	6	2012	DATE
cjfa-30364	39	7	aggarwal	ORG
cjfa-30364	39	8	2013	DATE
cjfa-30364	39	9	beredugo & mefor	ORG
cjfa-30364	39	10	2016	DATE
cjfa-30364	39	11	2014	DATE
cjfa-30364	39	12	li	PERSON
cjfa-30364	39	13	tsang & yang	ORG
cjfa-30364	39	14	2011	DATE
cjfa-30364	39	15	dada & onyeogaziri	ORG
cjfa-30364	39	16	2018	DATE
cjfa-30364	39	17	2013	DATE
cjfa-30364	39	18	adams, thornton & sepehri	ORG
cjfa-30364	39	19	2012	DATE
cjfa-30364	41	1	2014	DATE
cjfa-30364	41	2	2015	DATE
cjfa-30364	42	1	nigeria	GPE
cjfa-30364	42	2	2000	DATE
cjfa-30364	42	3	2014	DATE
cjfa-30364	44	1	nigerian	NORP
cjfa-30364	48	1	musa saidu	PERSON
cjfa-30364	48	2	osaruese	NORP
cjfa-30364	48	3	albert osazevbaru64	PERSON
cjfa-30364	51	1	nigeria	GPE
cjfa-30364	51	2	one	CARDINAL
cjfa-30364	55	1	nigeria	GPE
cjfa-30364	59	1	nigeria	GPE
cjfa-30364	61	1	nigeria	GPE
cjfa-30364	62	1	65	CARDINAL
cjfa-30364	63	1	iyang	PERSON
cjfa-30364	63	2	2015	DATE
cjfa-30364	65	1	2015	DATE
cjfa-30364	66	1	2015	DATE
cjfa-30364	66	2	olaifa & ajagbe	ORG
cjfa-30364	66	3	2015	DATE
cjfa-30364	67	1	nigeria	GPE
cjfa-30364	67	2	the nigeria deposit insurance corporation	ORG
cjfa-30364	69	1	2015	DATE
cjfa-30364	70	1	5c	CARDINAL
cjfa-30364	75	1	2015	CARDINAL
cjfa-30364	75	2	5c	CARDINAL
cjfa-30364	76	1	olokoyo	PERSON
cjfa-30364	76	2	2011	DATE
cjfa-30364	76	3	nigeria	GPE
cjfa-30364	78	1	2015	CARDINAL
cjfa-30364	79	1	olaifa hope	PERSON
cjfa-30364	79	2	musa saidu	PERSON
cjfa-30364	79	3	osaruese	NORP
cjfa-30364	79	4	albert osazevbaru66	PERSON
cjfa-30364	79	5	ajagbe	ORG
cjfa-30364	79	6	2015	DATE
cjfa-30364	80	1	ghulam	PERSON
cjfa-30364	80	2	2017	CARDINAL
cjfa-30364	81	1	chukwujekwu	EVENT
cjfa-30364	81	2	2016	DATE
cjfa-30364	81	3	nigeria	GPE
cjfa-30364	82	1	post ifrs era	EVENT
cjfa-30364	82	2	pre ifrs era	DATE
cjfa-30364	83	1	2014	DATE
cjfa-30364	84	1	ironkwe	ORG
cjfa-30364	84	2	2016	CARDINAL
cjfa-30364	86	1	lear & pannepack	ORG
cjfa-30364	86	2	2004	DATE
cjfa-30364	86	3	2014	DATE
cjfa-30364	86	4	olokoyo	NORP
cjfa-30364	86	5	2011	DATE
cjfa-30364	86	6	2015	DATE
cjfa-30364	86	7	al.	GPE
cjfa-30364	86	8	2016	DATE
cjfa-30364	86	9	hendricks & williams	ORG
cjfa-30364	86	10	2013	DATE
cjfa-30364	86	11	aristei & gallo	ORG
cjfa-30364	86	12	2017	DATE
cjfa-30364	86	13	grunert & norden	ORG
cjfa-30364	86	14	2011	DATE
cjfa-30364	86	15	mkhaiber & werner	ORG
cjfa-30364	86	16	2014	DATE
cjfa-30364	87	1	2014	DATE
cjfa-30364	88	1	two	CARDINAL
cjfa-30364	91	1	2016	CARDINAL
cjfa-30364	92	1	67	CARDINAL
cjfa-30364	93	1	emeni	ORG
cjfa-30364	93	2	2014	DATE
cjfa-30364	95	1	dang	GPE
cjfa-30364	95	2	marriott & marriott	ORG
cjfa-30364	95	3	2006	DATE
cjfa-30364	95	4	2008	DATE
cjfa-30364	96	1	saudagaran	GPE
cjfa-30364	96	2	2005	DATE
cjfa-30364	97	1	2015	CARDINAL
cjfa-30364	97	2	embele	PERSON
cjfa-30364	97	3	2018	DATE
cjfa-30364	101	1	karilainen	ORG
cjfa-30364	101	2	2014	DATE
cjfa-30364	102	1	2014	DATE
cjfa-30364	103	1	nobanee & ellili	ORG
cjfa-30364	103	2	2016	DATE
cjfa-30364	103	3	khan & evangelinos	ORG
cjfa-30364	103	4	2018	DATE
cjfa-30364	104	1	hahn	PERSON
cjfa-30364	104	2	2014	DATE
cjfa-30364	104	3	purba	ORG
cjfa-30364	104	4	2018	DATE
cjfa-30364	105	1	nobanee	PERSON
cjfa-30364	105	2	2016	CARDINAL
cjfa-30364	106	1	2018	DATE
cjfa-30364	107	1	musa saidu	PERSON
cjfa-30364	107	2	osaruese	NORP
cjfa-30364	107	3	albert osazevbaru68	PERSON
cjfa-30364	108	1	nigeria	GPE
cjfa-30364	110	1	ironkwe	PERSON
cjfa-30364	110	2	2016	CARDINAL
cjfa-30364	111	1	embele	PERSON
cjfa-30364	111	2	2019	DATE
cjfa-30364	111	3	100%	PERCENT
cjfa-30364	114	1	embele	PERSON
cjfa-30364	114	2	2018	DATE
cjfa-30364	114	3	embele	PERSON
cjfa-30364	114	4	2019	DATE
cjfa-30364	114	5	nigeria	GPE
cjfa-30364	115	1	2014	DATE
cjfa-30364	115	2	theogene	NORP
cjfa-30364	115	3	2017	CARDINAL
cjfa-30364	116	1	two	CARDINAL
cjfa-30364	116	2	2014	DATE
cjfa-30364	118	1	karilainen	ORG
cjfa-30364	118	2	2014	DATE
cjfa-30364	119	1	2006	DATE
cjfa-30364	120	1	wilson	ORG
cjfa-30364	120	2	2015	DATE
cjfa-30364	121	1	werner	PERSON
cjfa-30364	121	2	2015	DATE
cjfa-30364	121	3	69	CARDINAL
cjfa-30364	123	1	2015	CARDINAL
cjfa-30364	124	1	2017	CARDINAL
cjfa-30364	125	1	2014	DATE
cjfa-30364	125	2	nigeria	GPE
cjfa-30364	126	1	trpeskaa	PERSON
cjfa-30364	126	2	atanasovskia	PERSON
cjfa-30364	126	3	lazarevskaa	PERSON
cjfa-30364	126	4	2017	CARDINAL
cjfa-30364	126	5	macedonia	GPE
cjfa-30364	128	1	114	CARDINAL
cjfa-30364	128	2	15	CARDINAL
cjfa-30364	130	1	annual	DATE
cjfa-30364	131	1	nigeria	GPE
cjfa-30364	131	2	2014	DATE
cjfa-30364	132	1	the year 2012	DATE
cjfa-30364	132	2	the nigeria stock exchange	ORG
cjfa-30364	135	1	musyoka	PERSON
cjfa-30364	135	2	2016	CARDINAL
cjfa-30364	135	3	npls	NORP
cjfa-30364	135	4	kenyan	NORP
cjfa-30364	136	1	kenya bank	ORG
cjfa-30364	136	2	npls	LANGUAGE
cjfa-30364	136	3	37	CARDINAL
cjfa-30364	136	4	42	CARDINAL
cjfa-30364	140	1	3	CARDINAL
cjfa-30364	140	2	4	CARDINAL
cjfa-30364	140	3	npl	PERSON
cjfa-30364	140	4	1	CARDINAL
cjfa-30364	140	5	kenya	GPE
cjfa-30364	141	1	sweden	GPE
cjfa-30364	141	2	karilainen	ORG
cjfa-30364	141	3	2014	DATE
cjfa-30364	143	1	commerhope aifuwa	PERSON
cjfa-30364	143	2	musa saidu	PERSON
cjfa-30364	143	3	osaruese	NORP
cjfa-30364	143	4	albert osazevbaru70	PERSON
cjfa-30364	143	5	sweden	GPE
cjfa-30364	145	1	karilainen	ORG
cjfa-30364	145	2	three	CARDINAL
cjfa-30364	146	1	2013	DATE
cjfa-30364	148	1	2011	DATE
cjfa-30364	148	2	2012	DATE
cjfa-30364	148	3	115	CARDINAL
cjfa-30364	148	4	jammu	GPE
cjfa-30364	148	5	kashmir bank	GPE
cjfa-30364	148	6	india	GPE
cjfa-30364	149	1	chi-square	PERSON
cjfa-30364	149	2	anova	ORG
cjfa-30364	155	1	investopedia	ORG
cjfa-30364	155	2	2019	DATE
cjfa-30364	158	1	71	CARDINAL
cjfa-30364	158	2	jean-louis gassée	PERSON
cjfa-30364	158	3	2011	DATE
cjfa-30364	160	1	ilaboya	PERSON
cjfa-30364	160	2	2019	DATE
cjfa-30364	161	1	odia (	ORG
cjfa-30364	161	2	2019	DATE
cjfa-30364	163	1	theogene et al.	PERSON
cjfa-30364	163	2	2017	DATE
cjfa-30364	164	1	nigeria	GPE
cjfa-30364	164	2	2014	DATE
cjfa-30364	165	1	the year 2012	DATE
cjfa-30364	165	2	the nigeria stock exchange	ORG
cjfa-30364	168	1	musyoka	PERSON
cjfa-30364	168	2	2016	CARDINAL
cjfa-30364	168	3	npls	NORP
cjfa-30364	168	4	kenyan	NORP
cjfa-30364	169	1	kenya bank	ORG
cjfa-30364	169	2	npls	LANGUAGE
cjfa-30364	169	3	37	CARDINAL
cjfa-30364	169	4	42	CARDINAL
cjfa-30364	173	1	3	CARDINAL
cjfa-30364	173	2	4	CARDINAL
cjfa-30364	173	3	npl	PERSON
cjfa-30364	173	4	1	CARDINAL
cjfa-30364	173	5	kenya	GPE
cjfa-30364	175	1	musa saidu	PERSON
cjfa-30364	175	2	osaruese	NORP
cjfa-30364	175	3	albert osazevbaru72	PERSON
cjfa-30364	175	4	2019	DATE
cjfa-30364	175	5	two	CARDINAL
cjfa-30364	176	1	1987	DATE
cjfa-30364	177	1	2019	DATE
cjfa-30364	178	1	hahn et	PERSON
cjfa-30364	180	1	2014	DATE
cjfa-30364	181	1	2016	DATE
cjfa-30364	181	2	the 21st century	DATE
cjfa-30364	182	1	eu	ORG
cjfa-30364	182	2	un	ORG
cjfa-30364	183	1	the united nation global compact	ORG
cjfa-30364	183	2	oecd	ORG
cjfa-30364	183	3	2019	DATE
cjfa-30364	183	4	2015	DATE
cjfa-30364	184	1	2015	DATE
cjfa-30364	187	1	worthington	ORG
cjfa-30364	187	2	2013	DATE
cjfa-30364	189	1	anagnostopoulos et al	PERSON
cjfa-30364	190	1	2018	DATE
cjfa-30364	192	1	73	CARDINAL
cjfa-30364	192	2	nigeria	GPE
cjfa-30364	192	3	the nigeria stock exchange	ORG
cjfa-30364	192	4	march 19, 2019	DATE
cjfa-30364	193	1	netherlands	GPE
cjfa-30364	193	2	denmark	GPE
cjfa-30364	193	3	south africa	GPE
cjfa-30364	193	4	ioannou & serafeim	ORG
cjfa-30364	193	5	2017	DATE
cjfa-30364	196	1	anagnostopoulos et al	PERSON
cjfa-30364	197	1	2018	DATE
cjfa-30364	198	1	greece	GPE
cjfa-30364	201	1	nobanee	PERSON
cjfa-30364	201	2	elilli	PERSON
cjfa-30364	201	3	2016	DATE
cjfa-30364	201	4	annual	DATE
cjfa-30364	201	5	united arab	GPE
cjfa-30364	202	1	2003-2013	DATE
cjfa-30364	203	1	gmm	ORG
cjfa-30364	204	1	the uae financial markets	ORG
cjfa-30364	205	1	islamic	NORP
cjfa-30364	206	1	islamic	NORP
cjfa-30364	208	1	2018	DATE
cjfa-30364	208	2	medan	GPE
cjfa-30364	208	3	imam banjo	ORG
cjfa-30364	208	4	indonesia	GPE
cjfa-30364	209	1	40	CARDINAL
cjfa-30364	211	1	musa saidu	PERSON
cjfa-30364	211	2	osaruese	NORP
cjfa-30364	211	3	albert osazevbaru74	GPE
cjfa-30364	217	1	investopedia	ORG
cjfa-30364	217	2	2019	DATE
cjfa-30364	223	1	simon	PERSON
cjfa-30364	223	2	1982	DATE
cjfa-30364	224	1	75	CARDINAL
cjfa-30364	225	1	pritchard	PERSON
cjfa-30364	225	2	2013	DATE
cjfa-30364	226	1	2014	DATE
cjfa-30364	227	1	1	CARDINAL
cjfa-30364	228	1	2011	DATE
cjfa-30364	230	1	theogene	PERSON
cjfa-30364	230	2	2017	CARDINAL
cjfa-30364	231	1	2014	DATE
cjfa-30364	232	1	2	CARDINAL
cjfa-30364	234	1	anagnostopoulos et al	PERSON
cjfa-30364	235	1	2018	DATE
cjfa-30364	236	1	3	CARDINAL
cjfa-30364	236	2	musa saidu	PERSON
cjfa-30364	236	3	osaruese	NORP
cjfa-30364	236	4	albert osazevbaru76	PERSON
cjfa-30364	236	5	1	CARDINAL
cjfa-30364	236	6	1	CARDINAL
cjfa-30364	236	7	2019	DATE
cjfa-30364	237	1	2014	DATE
cjfa-30364	239	1	bld = ƒ(col	PERSON
cjfa-30364	239	2	cas	ORG
cjfa-30364	239	3	bldi	PERSON
cjfa-30364	241	1	+ β3fcri +	DATE
cjfa-30364	243	1	0	CARDINAL
cjfa-30364	244	1	1	CARDINAL
cjfa-30364	244	2	2	CARDINAL
cjfa-30364	244	3	3	CARDINAL
cjfa-30364	244	4	bld = ƒ(mvc	ORG
cjfa-30364	244	5	pfl	ORG
cjfa-30364	244	6	csd	ORG
cjfa-30364	244	7	6	CARDINAL
cjfa-30364	245	1	bldi	PERSON
cjfa-30364	246	1	+ β1mvci	DATE
cjfa-30364	248	1	mvc	ORG
cjfa-30364	248	2	2019	DATE
cjfa-30364	249	1	2014	DATE
cjfa-30364	250	1	bld = ƒ(col	ORG
cjfa-30364	250	2	cas	ORG
cjfa-30364	250	3	4	CARDINAL
cjfa-30364	250	4	bldi	PERSON
cjfa-30364	252	1	+ β3fcri +	DATE
cjfa-30364	252	2	5	CARDINAL
cjfa-30364	254	1	0	CARDINAL
cjfa-30364	255	1	1	CARDINAL
cjfa-30364	255	2	2	CARDINAL
cjfa-30364	255	3	3	CARDINAL
cjfa-30364	255	4	pfl	ORG
cjfa-30364	255	5	csd	ORG
cjfa-30364	255	6	6	CARDINAL
cjfa-30364	256	1	bldi	PERSON
cjfa-30364	257	1	+ β1mvci	DATE
cjfa-30364	260	1	7	CARDINAL
cjfa-30364	261	1	mvc	ORG
cjfa-30364	262	1	1	CARDINAL
cjfa-30364	262	2	s/n	PRODUCT
cjfa-30364	262	3	1	CARDINAL
cjfa-30364	262	4	2014	DATE
cjfa-30364	262	5	2	CARDINAL
cjfa-30364	262	6	heinemann, & tyrell	ORG
cjfa-30364	262	7	2004	DATE
cjfa-30364	262	8	2014	DATE
cjfa-30364	263	1	3	CARDINAL
cjfa-30364	263	2	chen	PERSON
cjfa-30364	263	3	2006	DATE
cjfa-30364	263	4	2014	DATE
cjfa-30364	263	5	4	CARDINAL
cjfa-30364	264	1	3	CARDINAL
cjfa-30364	264	2	2	CARDINAL
cjfa-30364	265	1	1	CARDINAL
cjfa-30364	266	1	asuquo et al	PERSON
cjfa-30364	267	1	2018	DATE
cjfa-30364	268	1	2019	DATE
cjfa-30364	269	1	musa saidu	PERSON
cjfa-30364	269	2	osaruese	NORP
cjfa-30364	269	3	albert osazevbaru78	PERSON
cjfa-30364	271	1	nigeria	GPE
cjfa-30364	271	2	31 december	DATE
cjfa-30364	274	1	secondary	ORDINAL
cjfa-30364	274	2	annual	DATE
cjfa-30364	274	3	the year 2018	DATE
cjfa-30364	281	1	79	CARDINAL
cjfa-30364	281	2	2	CARDINAL
cjfa-30364	282	1	bld mvc pfl csd	PERSON
cjfa-30364	282	2	6957105	DATE
cjfa-30364	283	1	72008152	DATE
cjfa-30364	283	2	441999.2	CARDINAL
cjfa-30364	283	3	5731321	DATE
cjfa-30364	284	1	3.000000	CARDINAL
cjfa-30364	284	2	0.000000 232774.0	CARDINAL
cjfa-30364	285	1	21189736 1.42e+08	DATE
cjfa-30364	285	2	2979236	DATE
cjfa-30364	286	1	0.960769	CARDINAL
cjfa-30364	286	2	13	CARDINAL
cjfa-30364	286	3	13	CARDINAL
cjfa-30364	286	4	2019	DATE
cjfa-30364	286	5	2	CARDINAL
cjfa-30364	287	1	n 0	ORG
cjfa-30364	288	1	mvc	ORG
cjfa-30364	288	2	232774.0	CARDINAL
cjfa-30364	288	3	4.26e+08	CARDINAL
cjfa-30364	288	4	1.42e+08	CARDINAL
cjfa-30364	288	5	mvc	ORG
cjfa-30364	290	1	csd	ORG
cjfa-30364	290	2	gri index	ORG
cjfa-30364	290	3	0.385	CARDINAL
cjfa-30364	290	4	about 38.5%	PERCENT
cjfa-30364	290	5	annual	DATE
cjfa-30364	291	1	3	CARDINAL
cjfa-30364	291	2	0	CARDINAL
cjfa-30364	292	1	0.961	CARDINAL
cjfa-30364	293	1	musa saidu	PERSON
cjfa-30364	293	2	osaruese	NORP
cjfa-30364	293	3	albert osazevbaru80	PERSON
cjfa-30364	293	4	2	CARDINAL
cjfa-30364	293	5	2	CARDINAL
cjfa-30364	293	6	0	CARDINAL
cjfa-30364	293	7	2.0e+07	LANGUAGE
cjfa-30364	293	8	1 13	CARDINAL
cjfa-30364	293	9	13	CARDINAL
cjfa-30364	293	10	855481.2	CARDINAL
cjfa-30364	293	11	741956.7	CARDINAL
cjfa-30364	293	12	18801018	DATE
cjfa-30364	294	1	7869553	DATE
cjfa-30364	295	1	3.888320	CARDINAL
cjfa-30364	295	2	0.609425	CARDINAL
cjfa-30364	295	3	8, 2019	DATE
cjfa-30364	296	1	2	CARDINAL
cjfa-30364	297	1	0	CARDINAL
cjfa-30364	297	2	3	CARDINAL
cjfa-30364	297	3	wooldridge	ORG
cjfa-30364	297	4	2012	DATE
cjfa-30364	298	1	olsen	PERSON
cjfa-30364	298	2	devore	PERSON
cjfa-30364	298	3	2008	DATE
cjfa-30364	301	1	jarque	NORP
cjfa-30364	301	2	0.99	CARDINAL
cjfa-30364	301	3	5%	PERCENT
cjfa-30364	302	1	ndu & awodola	ORG
cjfa-30364	302	2	2019	DATE
cjfa-30364	304	1	3	CARDINAL
cjfa-30364	304	2	bld mvc pfl csd bld 1.000000	ORG
cjfa-30364	304	3	0.764764 1.000000	CARDINAL
cjfa-30364	306	1	0.138540	CARDINAL
cjfa-30364	306	2	2019	DATE
cjfa-30364	307	1	3	CARDINAL
cjfa-30364	309	1	0.765	CARDINAL
cjfa-30364	309	2	o	DATE
cjfa-30364	309	3	8, 2019	DATE
cjfa-30364	310	1	2	CARDINAL
cjfa-30364	311	1	0	CARDINAL
cjfa-30364	311	2	3	CARDINAL
cjfa-30364	311	3	wooldridge	ORG
cjfa-30364	311	4	2012	DATE
cjfa-30364	312	1	olsen	PERSON
cjfa-30364	312	2	devore	PERSON
cjfa-30364	312	3	2008	DATE
cjfa-30364	315	1	jarque	NORP
cjfa-30364	315	2	0.99	CARDINAL
cjfa-30364	315	3	5%	PERCENT
cjfa-30364	316	1	ndu & awodola	ORG
cjfa-30364	316	2	2019	DATE
cjfa-30364	318	1	3	CARDINAL
cjfa-30364	318	2	bld mvc pfl csd bld 1.000000	ORG
cjfa-30364	318	3	0.764764 1.000000	CARDINAL
cjfa-30364	321	1	o	DATE
cjfa-30364	321	2	2019	DATE
cjfa-30364	322	1	81	CARDINAL
cjfa-30364	322	2	3	CARDINAL
cjfa-30364	324	1	0.765	CARDINAL
cjfa-30364	325	1	0.80	CARDINAL
cjfa-30364	325	2	aifuwa & embele	ORG
cjfa-30364	325	3	2019	DATE
cjfa-30364	325	4	saidu & aifuwa	ORG
cjfa-30364	325	5	2020	DATE
cjfa-30364	325	6	2000	DATE
cjfa-30364	327	1	4	CARDINAL
cjfa-30364	327	2	10	CARDINAL
cjfa-30364	328	1	0.358	CARDINAL
cjfa-30364	328	2	0.710	CARDINAL
cjfa-30364	328	3	pagan-godfrey f(3,9	ORG
cjfa-30364	328	4	0.976	CARDINAL
cjfa-30364	328	5	0.446	CARDINAL
cjfa-30364	328	6	jacque-bera	PERSON
cjfa-30364	328	7	0 & 3	ORG
cjfa-30364	329	1	0.976	CARDINAL
cjfa-30364	329	2	0.216	CARDINAL
cjfa-30364	330	1	o	DATE
cjfa-30364	330	2	2019	DATE
cjfa-30364	331	1	4	CARDINAL
cjfa-30364	332	1	10	CARDINAL
cjfa-30364	334	1	0.358	CARDINAL
cjfa-30364	334	2	.005	CARDINAL
cjfa-30364	336	1	0.976	CARDINAL
cjfa-30364	336	2	.005	CARDINAL
cjfa-30364	338	1	ramsey	PERSON
cjfa-30364	339	1	musa saidu	PERSON
cjfa-30364	339	2	osaruese	NORP
cjfa-30364	339	3	albert osazevbaru82 multivariate	ORG
cjfa-30364	339	4	5	CARDINAL
cjfa-30364	341	1	5%	PERCENT
cjfa-30364	341	2	0.05	CARDINAL
cjfa-30364	341	3	ho	PERSON
cjfa-30364	342	1	5	CARDINAL
cjfa-30364	344	1	1410338.	DATE
cjfa-30364	346	1	0.092421	CARDINAL
cjfa-30364	346	2	0.0011	CARDINAL
cjfa-30364	346	3	pfl	ORG
cjfa-30364	346	4	0.918829	CARDINAL
cjfa-30364	347	1	2794367	DATE
cjfa-30364	348	1	0.5739	MONEY
cjfa-30364	348	2	0.863218	CARDINAL
cjfa-30364	348	3	6957105	DATE
cjfa-30364	349	1	0.817624	CARDINAL
cjfa-30364	349	2	21189736	CARDINAL
cjfa-30364	349	3	9049172	DATE
cjfa-30364	350	1	35.12190	CARDINAL
cjfa-30364	351	1	7.37e+14	NORP
cjfa-30364	351	2	35.29574	CARDINAL
cjfa-30364	352	1	35.08617	CARDINAL
cjfa-30364	352	2	18.93276	CARDINAL
cjfa-30364	352	3	durbin-watson	ORG
cjfa-30364	352	4	1.572539	CARDINAL
cjfa-30364	352	5	0.000316	CARDINAL
cjfa-30364	352	6	1 13	CARDINAL
cjfa-30364	352	7	13	CARDINAL
cjfa-30364	352	8	o	DATE
cjfa-30364	352	9	2019	DATE
cjfa-30364	353	1	5	CARDINAL
cjfa-30364	354	1	mvc	ORG
cjfa-30364	354	2	13	CARDINAL
cjfa-30364	354	3	4.742	CARDINAL
cjfa-30364	354	4	0.001	CARDINAL
cjfa-30364	355	1	0.092	CARDINAL
cjfa-30364	356	1	83	CARDINAL
cjfa-30364	357	1	2014	DATE
cjfa-30364	357	2	trpeskaa et al.	PERSON
cjfa-30364	357	3	2017	DATE
cjfa-30364	357	4	2002	DATE
cjfa-30364	358	1	2016	CARDINAL
cjfa-30364	358	2	npls	NORP
cjfa-30364	358	3	kenyan	NORP
cjfa-30364	359	1	itoo et al	PERSON
cjfa-30364	360	1	2013	DATE
cjfa-30364	361	1	first	ORDINAL
cjfa-30364	361	2	13	CARDINAL
cjfa-30364	362	1	0.002	CARDINAL
cjfa-30364	363	1	3.926	CARDINAL
cjfa-30364	365	1	2014	DATE
cjfa-30364	365	2	trpeskaa et al.	PERSON
cjfa-30364	365	3	2017	DATE
cjfa-30364	365	4	2016	DATE
cjfa-30364	367	1	jean-louise gassée	PERSON
cjfa-30364	367	2	2011	DATE
cjfa-30364	368	1	first	ORDINAL
cjfa-30364	368	2	two	CARDINAL
cjfa-30364	368	3	csd	ORG
cjfa-30364	368	4	13	CARDINAL
cjfa-30364	368	5	0.583	CARDINAL
cjfa-30364	368	6	1630479	DATE
cjfa-30364	368	7	0.5739	CARDINAL
cjfa-30364	372	1	2018	DATE
cjfa-30364	373	1	nobanee	PERSON
cjfa-30364	373	2	elilli	PERSON
cjfa-30364	373	3	2016	DATE
cjfa-30364	375	1	2018	DATE
cjfa-30364	375	2	musa saidu	PERSON
cjfa-30364	375	3	osaruese	NORP
cjfa-30364	375	4	albert osazevbaru84	PERSON
cjfa-30364	376	1	0.863	CARDINAL
cjfa-30364	376	2	over 86.3%	PERCENT
cjfa-30364	376	3	about 13.7%	PERCENT
cjfa-30364	377	1	0.818	CARDINAL
cjfa-30364	377	2	over 81.8%	PERCENT
cjfa-30364	377	3	about 18.2%	PERCENT
cjfa-30364	377	4	9049172	DATE
cjfa-30364	378	1	13	CARDINAL
cjfa-30364	379	1	18.932	CARDINAL
cjfa-30364	379	2	zero	CARDINAL
cjfa-30364	379	3	5%	PERCENT
cjfa-30364	383	1	1	CARDINAL
cjfa-30364	383	2	2	CARDINAL
cjfa-30364	383	3	3	CARDINAL
cjfa-30364	385	1	first	ORDINAL
cjfa-30364	385	2	first	ORDINAL
cjfa-30364	386	1	secondly	ORDINAL
cjfa-30364	390	1	1	CARDINAL
cjfa-30364	391	1	2.	CARDINAL
cjfa-30364	392	1	m., thornton	PERSON
cjfa-30364	392	2	2012	DATE
cjfa-30364	394	1	1(1	CARDINAL
cjfa-30364	394	2	24	CARDINAL
cjfa-30364	395	1	aggarwal	ORG
cjfa-30364	395	2	2013	DATE
cjfa-30364	396	1	indian	NORP
cjfa-30364	397	1	global journal of management and business research finance	ORG
cjfa-30364	397	2	13(11	DATE
cjfa-30364	397	3	61	CARDINAL
cjfa-30364	398	1	h.o.	PERSON
cjfa-30364	398	2	2019	DATE
cjfa-30364	401	1	benin	GPE
cjfa-30364	402	1	university of benin	ORG
cjfa-30364	403	1	aifuwa	PERSON
cjfa-30364	403	2	h.o.	PERSON
cjfa-30364	403	3	k.	PERSON
cjfa-30364	403	4	2019	DATE
cjfa-30364	405	1	5(1	CARDINAL
cjfa-30364	405	2	30	CARDINAL
cjfa-30364	406	1	h.o.	PERSON
cjfa-30364	406	2	k., & saidu	ORG
cjfa-30364	406	3	m. (	PERSON
cjfa-30364	406	4	2018	DATE
cjfa-30364	408	1	epra international journal	ORG
cjfa-30364	408	2	4(12	CARDINAL
cjfa-30364	408	3	31-44	DATE
cjfa-30364	409	1	anagnostopoulos	PERSON
cjfa-30364	409	2	t.	GPE
cjfa-30364	409	3	a.	GPE
cjfa-30364	409	4	khan	GPE
cjfa-30364	409	5	n., & evangelinos	ORG
cjfa-30364	409	6	2018	DATE
cjfa-30364	411	1	10(12	CARDINAL
cjfa-30364	411	2	2	CARDINAL
cjfa-30364	413	1	angori	PERSON
cjfa-30364	413	2	d., & gallo	ORG
cjfa-30364	413	3	a.	PERSON
cjfa-30364	413	4	2017	CARDINAL
cjfa-30364	414	1	italy	GPE
cjfa-30364	415	1	journal applied economics	ORG
cjfa-30364	415	2	6139-6170	CARDINAL
cjfa-30364	416	1	http://dx.doi.org/10.1080/00036846.2019.1613503	DATE
cjfa-30364	416	2	a.i.	GPE
cjfa-30364	416	3	dada	GPE
cjfa-30364	416	4	e.t.	GPE
cjfa-30364	416	5	u.r.	ORG
cjfa-30364	416	6	2018	DATE
cjfa-30364	417	1	nigeria	GPE
cjfa-30364	418	1	international journal of business and law research	ORG
cjfa-30364	418	2	6(3	CARDINAL
cjfa-30364	418	3	1-10	CARDINAL
cjfa-30364	419	1	t., & romano	ORG
cjfa-30364	421	1	1-27	CARDINAL
cjfa-30364	422	1	beredugo	ORG
cjfa-30364	422	2	s.b.	GPE
cjfa-30364	422	3	i.k.	GPE
cjfa-30364	422	4	2016	CARDINAL
cjfa-30364	423	1	nigeria	GPE
cjfa-30364	424	1	research journal of finance	ORG
cjfa-30364	424	2	55-63	CARDINAL
cjfa-30364	425	1	brundtland	ORG
cjfa-30364	425	2	g.h.	GPE
cjfa-30364	425	3	1987	DATE
cjfa-30364	427	1	united nations world commission	ORG
cjfa-30364	428	1	oxford	NORP
cjfa-30364	428	2	oxford university	ORG
cjfa-30364	429	1	musa saidu	PERSON
cjfa-30364	429	2	osaruese	NORP
cjfa-30364	429	3	albert osazevbaru86 burhan	PERSON
cjfa-30364	429	4	a.h.	GPE
cjfa-30364	429	5	w.	PERSON
cjfa-30364	429	6	2012	DATE
cjfa-30364	431	1	journal of economics	ORG
cjfa-30364	431	2	ventura	GPE
cjfa-30364	431	3	257	CARDINAL
cjfa-30364	432	1	bushman	PERSON
cjfa-30364	432	2	r.	NORP
cjfa-30364	432	3	hendricks	ORG
cjfa-30364	432	4	b., & williams	ORG
cjfa-30364	432	5	2013	DATE
cjfa-30364	435	1	chen	PERSON
cjfa-30364	435	2	2006	DATE
cjfa-30364	437	1	midwest	LOC
cjfa-30364	437	2	46(1	CARDINAL
cjfa-30364	437	3	1-15	CARDINAL
cjfa-30364	438	1	d.s.	GPE
cjfa-30364	438	2	marriott	GPE
cjfa-30364	438	3	n., & marriott	ORG
cjfa-30364	438	4	2006	DATE
cjfa-30364	439	1	vietnam	GPE
cjfa-30364	440	1	3(3	CARDINAL
cjfa-30364	440	2	218	CARDINAL
cjfa-30364	442	1	d.s.	GPE
cjfa-30364	442	2	marriott	GPE
cjfa-30364	442	3	n., & marriott	ORG
cjfa-30364	442	4	2008	DATE
cjfa-30364	443	1	vietnam	GPE
cjfa-30364	444	1	m. tasmania	PERSON
cjfa-30364	444	2	s. uddin	PERSON
cjfa-30364	446	1	bingley	ORG
cjfa-30364	448	1	d.s.	GPE
cjfa-30364	448	2	li	PERSON
cjfa-30364	448	3	o.z.	GPE
cjfa-30364	448	4	tsang, a., & yang	ORG
cjfa-30364	448	5	y.g.	GPE
cjfa-30364	448	6	2011	DATE
cjfa-30364	450	1	86(1	CARDINAL
cjfa-30364	450	2	59-100	CARDINAL
cjfa-30364	451	1	i.c.	PERSON
cjfa-30364	451	2	o.d.	GPE
cjfa-30364	451	3	2015	CARDINAL
cjfa-30364	452	1	nigeria	GPE
cjfa-30364	453	1	social sciences	ORG
cjfa-30364	453	2	14	CARDINAL
cjfa-30364	453	3	9	CARDINAL
cjfa-30364	455	1	ekweme	PERSON
cjfa-30364	455	2	c.m.	GPE
cjfa-30364	455	3	c.f.	GPE
cjfa-30364	455	4	2013	DATE
cjfa-30364	457	1	journal of management	ORG
cjfa-30364	457	2	3(2	CARDINAL
cjfa-30364	457	3	79	CARDINAL
cjfa-30364	459	1	o.m.	GPE
cjfa-30364	459	2	& worthington	ORG
cjfa-30364	459	3	a.c.	GPE
cjfa-30364	459	4	2013	DATE
cjfa-30364	461	1	international journal of economics	ORG
cjfa-30364	461	2	5(1	CARDINAL
cjfa-30364	461	3	112	CARDINAL
cjfa-30364	463	1	elsas	PERSON
cjfa-30364	463	2	r.	NORP
cjfa-30364	463	3	heinemann	GPE
cjfa-30364	463	4	f., & tyrell	ORG
cjfa-30364	463	5	m.	PERSON
cjfa-30364	463	6	2004	DATE
cjfa-30364	465	1	1251	CARDINAL
cjfa-30364	466	1	emeni	NORP
cjfa-30364	466	2	2014	DATE
cjfa-30364	468	1	ilorin journal of business and	ORG
cjfa-30364	468	2	16(1	CARDINAL
cjfa-30364	468	3	63	CARDINAL
cjfa-30364	469	1	b.	PERSON
cjfa-30364	469	2	2016	DATE
cjfa-30364	470	1	nigerian	NORP
cjfa-30364	471	1	iosr journal of business and management	ORG
cjfa-30364	471	2	45	CARDINAL
cjfa-30364	472	1	2015	DATE
cjfa-30364	473	1	csr	ORG
cjfa-30364	473	2	japanese	NORP
cjfa-30364	474	1	24(7	CARDINAL
cjfa-30364	474	2	678-687	CARDINAL
cjfa-30364	475	1	gassée	ORG
cjfa-30364	476	1	2011	DATE
cjfa-30364	478	1	7.11.2019	PERSON
cjfa-30364	479	1	87 ghulam	PERSON
cjfa-30364	479	2	b.	PERSON
cjfa-30364	479	3	2017	CARDINAL
cjfa-30364	480	1	nigeria	GPE
cjfa-30364	481	1	8(10	CARDINAL
cjfa-30364	481	2	10-20	CARDINAL
cjfa-30364	482	1	2019	CARDINAL
cjfa-30364	484	1	7.11.2019	PERSON
cjfa-30364	485	1	grunert	PERSON
cjfa-30364	485	2	j., & norden	ORG
cjfa-30364	485	3	l. (	GPE
cjfa-30364	485	4	2011	DATE
cjfa-30364	487	1	39(2	CARDINAL
cjfa-30364	487	2	401	CARDINAL
cjfa-30364	489	1	hahn	PERSON
cjfa-30364	489	2	t.	GPE
cjfa-30364	489	3	pinkse	NORP
cjfa-30364	489	4	j., & figge	ORG
cjfa-30364	489	5	f.	PERSON
cjfa-30364	489	6	2014	DATE
cjfa-30364	491	1	academy of management review	ORG
cjfa-30364	491	2	39(4	CARDINAL
cjfa-30364	491	3	463	CARDINAL
cjfa-30364	492	1	ilaboya	ORG
cjfa-30364	492	2	o.j.	GPE
cjfa-30364	492	3	2019	CARDINAL
cjfa-30364	494	1	benin	GPE
cjfa-30364	494	2	university of benin	ORG
cjfa-30364	495	1	investopedia	ORG
cjfa-30364	495	2	2019	DATE
cjfa-30364	497	1	7.11.2019	PERSON
cjfa-30364	498	1	ioannou, i., & serafein	ORG
cjfa-30364	498	2	2017	CARDINAL
cjfa-30364	500	1	harvard business school	ORG
cjfa-30364	501	1	ironkwe	ORG
cjfa-30364	501	2	u.i.	GPE
cjfa-30364	501	3	j.o.	GPE
cjfa-30364	502	1	2016	CARDINAL
cjfa-30364	503	1	nigeria	GPE
cjfa-30364	504	1	journal of accounting	ORG
cjfa-30364	504	2	2(3	CARDINAL
cjfa-30364	504	3	60	CARDINAL
cjfa-30364	505	1	2014	DATE
cjfa-30364	507	1	2(1	CARDINAL
cjfa-30364	507	2	1-9	DATE
cjfa-30364	508	1	s.	PERSON
cjfa-30364	508	2	a. & felipe	ORG
cjfa-30364	508	3	j.a.	GPE
cjfa-30364	508	4	2013	DATE
cjfa-30364	510	1	international journal of latest	ORG
cjfa-30364	510	2	3(4	CARDINAL
cjfa-30364	510	3	635-651	CARDINAL
cjfa-30364	512	1	karilainen	PERSON
cjfa-30364	512	2	m.	PERSON
cjfa-30364	512	3	2014	DATE
cjfa-30364	515	1	karlstad	PERSON
cjfa-30364	515	2	karlstad university	ORG
cjfa-30364	516	1	lear, i., & pannepack	ORG
cjfa-30364	516	2	s.	PERSON
cjfa-30364	516	3	2004	DATE
cjfa-30364	517	1	eleven	CARDINAL
cjfa-30364	518	1	1	CARDINAL
cjfa-30364	518	2	1	CARDINAL
cjfa-30364	519	1	liberti	ORG
cjfa-30364	519	2	j.	PERSON
cjfa-30364	519	3	j., & sutherland	ORG
cjfa-30364	519	4	2017	CARDINAL
cjfa-30364	520	1	u.s.	GPE
cjfa-30364	521	1	ssrn	PERSON
cjfa-30364	522	1	http://dx.doi.org/10.2139/ssrn.2965830	GPE
cjfa-30364	523	1	j.k.m.	GPE
cjfa-30364	523	2	enofe, a.	PERSON
cjfa-30364	523	3	embele	PERSON
cjfa-30364	523	4	k.	PERSON
cjfa-30364	523	5	ndu, a.r.	ORG
cjfa-30364	523	6	2019	DATE
cjfa-30364	525	1	8(2	CARDINAL
cjfa-30364	525	2	202	CARDINAL
cjfa-30364	525	3	213	CARDINAL
cjfa-30364	527	1	2015	CARDINAL
cjfa-30364	528	1	vietnam	GPE
cjfa-30364	529	1	11(2	CARDINAL
cjfa-30364	529	2	8692	DATE
cjfa-30364	530	1	s., & saudagaran	ORG
cjfa-30364	530	2	s.m.	GPE
cjfa-30364	530	3	2015	CARDINAL
cjfa-30364	531	1	iran	GPE
cjfa-30364	532	1	journal of international accounting	ORG
cjfa-30364	532	2	14(1	CARDINAL
cjfa-30364	532	3	33	CARDINAL
cjfa-30364	533	1	a., & werner	ORG
cjfa-30364	533	2	r.	PERSON
cjfa-30364	533	3	2015	CARDINAL
cjfa-30364	535	1	the european financial management association	ORG
cjfa-30364	536	1	musa saidu	PERSON
cjfa-30364	536	2	osaruese	NORP
cjfa-30364	536	3	albert osazevbaru88 mohanty	PERSON
cjfa-30364	536	4	s.	PERSON
cjfa-30364	536	5	2011	DATE
cjfa-30364	538	1	1-15	CARDINAL
cjfa-30364	539	1	2016	CARDINAL
cjfa-30364	540	1	kenya	GPE
cjfa-30364	542	1	nairobi: university of nairobi	ORG
cjfa-30364	543	1	nobanee, h., & ellili	ORG
cjfa-30364	543	2	2016	DATE
cjfa-30364	544	1	annual	DATE
cjfa-30364	544	2	uae	GPE
cjfa-30364	544	3	islamic	NORP
cjfa-30364	545	1	55	CARDINAL
cjfa-30364	545	2	1336	CARDINAL
cjfa-30364	547	1	a.k.	GPE
cjfa-30364	547	2	& rogošiĉ	ORG
cjfa-30364	547	3	a.	PERSON
cjfa-30364	547	4	2016	CARDINAL
cjfa-30364	548	1	grig4	PERSON
cjfa-30364	549	1	zeszyty teoretyczne rachunkowości	PERSON
cjfa-30364	549	2	88(144	CARDINAL
cjfa-30364	549	3	109	CARDINAL
cjfa-30364	550	1	http://dx.doi	PERSON
cjfa-30364	552	1	2015	CARDINAL
cjfa-30364	553	1	nigerian	NORP
cjfa-30364	554	1	the journal of accounting and management	ORG
cjfa-30364	554	2	5(3	CARDINAL
cjfa-30364	554	3	1-12	CARDINAL
cjfa-30364	555	1	j.o.	GPE
cjfa-30364	555	2	2019	CARDINAL
cjfa-30364	557	1	benin	GPE
cjfa-30364	558	1	university of benin	ORG
cjfa-30364	559	1	olaifa	PERSON
cjfa-30364	559	2	o.i.	GPE
cjfa-30364	559	3	2015	CARDINAL
cjfa-30364	560	1	nigeria	GPE
cjfa-30364	561	1	journal of economics	ORG
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cjfa-30364	561	3	122	CARDINAL
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cjfa-30364	562	2	f.o.	GPE
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cjfa-30364	563	1	nigeria	GPE
cjfa-30364	564	1	international journal of financial research	ORG
cjfa-30364	564	2	2(2	CARDINAL
cjfa-30364	564	3	66-72	CARDINAL
cjfa-30364	565	1	http://dx.doi.org/10.5430/	ORG
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cjfa-30364	566	3	b.u.	GPE
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cjfa-30364	567	1	nigeria	GPE
cjfa-30364	567	2	nigeria	GPE
cjfa-30364	568	1	journal economics	ORG
cjfa-30364	568	2	5(6	CARDINAL
cjfa-30364	568	3	35-44	DATE
cjfa-30364	569	1	r.	NORP
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cjfa-30364	572	1	j. (	PERSON
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cjfa-30364	574	1	1-3	CARDINAL
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cjfa-30364	576	1	d. tipurić	GPE
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cjfa-30364	578	1	zagreb	ORG
cjfa-30364	579	1	m & aifuwa	ORG
cjfa-30364	579	2	h. o.	PERSON
cjfa-30364	579	3	2020	DATE
cjfa-30364	581	1	international journal of business & law research	ORG
cjfa-30364	581	2	8(1	CARDINAL
cjfa-30364	581	3	144	CARDINAL
cjfa-30364	582	1	simon	PERSON
cjfa-30364	582	2	h.a.	GPE
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cjfa-30364	584	1	cambridge	GPE
cjfa-30364	585	1	song	PERSON
cjfa-30364	585	2	i.	PERSON
cjfa-30364	585	3	2002	DATE
cjfa-30364	587	1	122(2	DATE
cjfa-30364	587	2	1-22	CARDINAL
cjfa-30364	588	1	a.h.	ORG
cjfa-30364	588	2	2000	DATE
cjfa-30364	590	1	university of san diego:	ORG
cjfa-30364	590	2	addison wesley	PERSON
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cjfa-30364	591	2	s.	GPE
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cjfa-30364	591	5	r.b.	GPE
cjfa-30364	591	6	a.k.	GPE
cjfa-30364	591	7	2018	DATE
cjfa-30364	593	1	9(12	CARDINAL
cjfa-30364	593	2	526	CARDINAL
cjfa-30364	594	1	theogene, h.	ORG
cjfa-30364	594	2	t., & hosee	ORG
cjfa-30364	594	3	2017	CARDINAL
cjfa-30364	596	1	international journal of management	ORG
cjfa-30364	596	2	3(6	CARDINAL
cjfa-30364	596	3	33-40	CARDINAL
cjfa-30364	597	1	trpeskaa	PERSON
cjfa-30364	597	2	m., atanasovskia	PERSON
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cjfa-30364	597	4	z.b.	GPE
cjfa-30364	597	5	2017	CARDINAL
cjfa-30364	599	1	16(4	CARDINAL
cjfa-30364	599	2	455	CARDINAL
cjfa-30364	601	1	2013	DATE
cjfa-30364	603	1	2013	DATE
cjfa-30364	603	2	94	CARDINAL
cjfa-30364	605	1	w., & strivers	ORG
cjfa-30364	605	2	2006	DATE
cjfa-30364	607	1	journal of banking & finance	ORG
cjfa-30364	607	2	30(11	CARDINAL
cjfa-30364	607	3	3067-3086	CARDINAL
cjfa-30364	608	1	http://dx.doi	PERSON
cjfa-30364	609	1	org/10.1016/j.jbankfin.2006.05.003	DATE
cjfa-30364	609	2	wilson	PERSON
cjfa-30364	609	3	f.	PERSON
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cjfa-30364	611	1	137(1	DATE
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cjfa-30364	613	1	wooldridge	PERSON
cjfa-30364	613	2	j.	PERSON
cjfa-30364	613	3	2012	DATE
cjfa-30364	615	1	cincinnati	GPE
cjfa-30364	616	1	s.	PERSON
cjfa-30364	616	2	2015	DATE
cjfa-30364	617	1	german	NORP
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