id	sid	eid	entity	type
cjfa-30367	1	1	january 2, 2020	DATE
cjfa-30367	1	2	march 6, 2020	DATE
cjfa-30367	3	1	jay@jaydesai.net	ORG
cjfa-30367	3	2	gujarat university	ORG
cjfa-30367	3	3	ahmedabad	GPE
cjfa-30367	3	4	gujarat	GPE
cjfa-30367	3	5	india	GPE
cjfa-30367	3	6	380015	DATE
cjfa-30367	5	1	rajeshdesai@cpi.edu.in	GPE
cjfa-30367	5	2	chimanbhai patel institute of management	ORG
cjfa-30367	5	3	opp karnavati	PERSON
cjfa-30367	5	4	s g highway	FAC
cjfa-30367	5	5	ahmedabad gujarat	GPE
cjfa-30367	5	6	india	GPE
cjfa-30367	5	7	380015	DATE
cjfa-30367	5	8	9904042289	DATE
cjfa-30367	6	1	0003-3611-8409	DATE
cjfa-30367	7	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-30367	7	2	2300-12402019	DATE
cjfa-30367	7	3	8	CARDINAL
cjfa-30367	7	4	4 desai	PERSON
cjfa-30367	7	5	j., & desai	ORG
cjfa-30367	7	6	r.	PERSON
cjfa-30367	7	7	2019	DATE
cjfa-30367	9	1	copernican journal of finance & accounting	ORG
cjfa-30367	9	2	8(4	CARDINAL
cjfa-30367	9	3	133–148	CARDINAL
cjfa-30367	10	1	http://dx.doi	PERSON
cjfa-30367	11	1	org/10.12775	PERSON
cjfa-30367	11	2	jay desai* gujarat	PERSON
cjfa-30367	11	3	rajesh desai**	PERSON
cjfa-30367	11	4	chimanbhai patel institute capital	ORG
cjfa-30367	12	1	j e l	PERSON
cjfa-30367	13	1	one	CARDINAL
cjfa-30367	15	1	modigliani	ORG
cjfa-30367	15	2	miller	ORG
cjfa-30367	15	3	1958	DATE
cjfa-30367	18	1	jay desai	PERSON
cjfa-30367	18	2	rajesh desai134	PERSON
cjfa-30367	21	1	four	CARDINAL
cjfa-30367	26	1	franco modigliani	PERSON
cjfa-30367	26	2	merton miller	PERSON
cjfa-30367	26	3	mm	PERSON
cjfa-30367	26	4	1958	DATE
cjfa-30367	27	1	mm	PERSON
cjfa-30367	28	1	david durand	PERSON
cjfa-30367	28	2	1959	DATE
cjfa-30367	28	3	100%	PERCENT
cjfa-30367	29	1	mm	PERSON
cjfa-30367	30	1	mm	PERSON
cjfa-30367	30	2	1963	DATE
cjfa-30367	32	1	1967	DATE
cjfa-30367	33	1	1984	DATE
cjfa-30367	34	1	myers	GPE
cjfa-30367	34	2	2001	DATE
cjfa-30367	35	1	jensen	PERSON
cjfa-30367	35	2	1976	DATE
cjfa-30367	37	1	135	CARDINAL
cjfa-30367	49	1	five	CARDINAL
cjfa-30367	49	2	tobin	ORG
cjfa-30367	50	1	one	CARDINAL
cjfa-30367	50	2	2005 & 2007	DATE
cjfa-30367	50	3	jay desai	PERSON
cjfa-30367	50	4	adewale & ajibola	ORG
cjfa-30367	50	5	2013	DATE
cjfa-30367	50	6	2011	DATE
cjfa-30367	50	7	2009	DATE
cjfa-30367	50	8	pandey	PERSON
cjfa-30367	50	9	2004	DATE
cjfa-30367	50	10	saeedi & mahmoodi	ORG
cjfa-30367	50	11	2011	DATE
cjfa-30367	50	12	san & heng	ORG
cjfa-30367	50	13	2011	DATE
cjfa-30367	50	14	zeitun & tian	ORG
cjfa-30367	50	15	2007	DATE
cjfa-30367	50	16	oke	ORG
cjfa-30367	50	17	& quadri	ORG
cjfa-30367	50	18	2019	DATE
cjfa-30367	53	1	ross	PERSON
cjfa-30367	53	2	1977	DATE
cjfa-30367	55	1	adewale & ajibola	ORG
cjfa-30367	55	2	2013	DATE
cjfa-30367	55	3	mujahid & akhtar	WORK_OF_ART
cjfa-30367	55	4	2014	DATE
cjfa-30367	55	5	nirajini & priya	ORG
cjfa-30367	55	6	2013	DATE
cjfa-30367	56	1	2012	DATE
cjfa-30367	56	2	riaz	PERSON
cjfa-30367	56	3	2015	CARDINAL
cjfa-30367	56	4	2012	DATE
cjfa-30367	56	5	vijaykumar	PERSON
cjfa-30367	56	6	karunaiathal	PERSON
cjfa-30367	56	7	2014	DATE
cjfa-30367	58	1	1997	DATE
cjfa-30367	60	1	2005 & 2007	DATE
cjfa-30367	60	2	ahmad, abdullah & roslan	ORG
cjfa-30367	60	3	2012	DATE
cjfa-30367	60	4	chavali & rosario	ORG
cjfa-30367	60	5	2018	DATE
cjfa-30367	60	6	emin	ORG
cjfa-30367	60	7	2016	DATE
cjfa-30367	62	1	2007	DATE
cjfa-30367	62	2	emin	ORG
cjfa-30367	62	3	2016	DATE
cjfa-30367	62	4	kodongo	ORG
cjfa-30367	62	5	mokoteli & maina	ORG
cjfa-30367	62	6	2014	DATE
cjfa-30367	62	7	nawaz & ahmad	ORG
cjfa-30367	62	8	2017	DATE
cjfa-30367	63	1	al.	PERSON
cjfa-30367	63	2	2019	DATE
cjfa-30367	63	3	2005	DATE
cjfa-30367	63	4	2013	DATE
cjfa-30367	64	1	al.	PERSON
cjfa-30367	64	2	2019	DATE
cjfa-30367	65	1	1	CARDINAL
cjfa-30367	66	1	1	CARDINAL
cjfa-30367	67	1	2011	DATE
cjfa-30367	67	2	gupta	GPE
cjfa-30367	67	3	2015	DATE
cjfa-30367	67	4	na negative banerjee & de (	ORG
cjfa-30367	67	5	2014	DATE
cjfa-30367	67	6	2018	DATE
cjfa-30367	67	7	2009	DATE
cjfa-30367	67	8	2013	DATE
cjfa-30367	67	9	adewale & ajibola	ORG
cjfa-30367	67	10	2013	DATE
cjfa-30367	67	11	velanampy & niresh	ORG
cjfa-30367	67	12	2012	DATE
cjfa-30367	67	13	vijaykumar & karunaiathal	ORG
cjfa-30367	67	14	2014	DATE
cjfa-30367	67	15	chadha & sharma	ORG
cjfa-30367	67	16	2015	DATE
cjfa-30367	67	17	2018	DATE
cjfa-30367	67	18	na negative adewale & ajibola	ORG
cjfa-30367	67	19	2013	DATE
cjfa-30367	67	20	basit & hassan	ORG
cjfa-30367	67	21	2017	CARDINAL
cjfa-30367	67	22	2005 & 2007	DATE
cjfa-30367	68	1	al	PERSON
cjfa-30367	69	1	2019	DATE
cjfa-30367	69	2	ahmad et al	PERSON
cjfa-30367	70	1	2012	DATE
cjfa-30367	70	2	2009	DATE
cjfa-30367	70	3	emin	ORG
cjfa-30367	70	4	2016	DATE
cjfa-30367	71	1	2014	DATE
cjfa-30367	71	2	2005 & 2007	DATE
cjfa-30367	72	1	al	PERSON
cjfa-30367	73	1	2019	DATE
cjfa-30367	73	2	ahmad et al	PERSON
cjfa-30367	74	1	2012	DATE
cjfa-30367	74	2	2009	DATE
cjfa-30367	74	3	2013	DATE
cjfa-30367	74	4	o	DATE
cjfa-30367	75	1	jay desai	PERSON
cjfa-30367	76	1	roe	ORG
cjfa-30367	77	1	roe	ORG
cjfa-30367	78	1	2005	DATE
cjfa-30367	78	2	2011	DATE
cjfa-30367	78	3	gill, nahum & mathur	ORG
cjfa-30367	78	4	2011	DATE
cjfa-30367	78	5	krishnan & moyer	ORG
cjfa-30367	78	6	1997	DATE
cjfa-30367	78	7	majumdar & chhibber	ORG
cjfa-30367	78	8	1999	DATE
cjfa-30367	79	1	one	CARDINAL
cjfa-30367	80	1	jensen & meckling	ORG
cjfa-30367	80	2	1976	DATE
cjfa-30367	83	1	1984	DATE
cjfa-30367	85	1	adewale	PERSON
cjfa-30367	85	2	ajibola	PERSON
cjfa-30367	85	3	2013	DATE
cjfa-30367	85	4	danis et al.	PERSON
cjfa-30367	85	5	2014	DATE
cjfa-30367	85	6	2013	DATE
cjfa-30367	85	7	fosu	ORG
cjfa-30367	85	8	2013	DATE
cjfa-30367	86	1	donaldson (1961	ORG
cjfa-30367	86	2	1984	DATE
cjfa-30367	87	1	vijaykumar	PERSON
cjfa-30367	87	2	karunaiathal	PERSON
cjfa-30367	87	3	2014	DATE
cjfa-30367	87	4	singh	GPE
cjfa-30367	87	5	singh	GPE
cjfa-30367	87	6	2016	CARDINAL
cjfa-30367	87	7	2011	DATE
cjfa-30367	87	8	2012	DATE
cjfa-30367	88	1	migiro	PERSON
cjfa-30367	88	2	layton	PERSON
cjfa-30367	88	3	2017	CARDINAL
cjfa-30367	88	4	roe	LAW
cjfa-30367	89	1	emin	ORG
cjfa-30367	89	2	2016	DATE
cjfa-30367	89	3	2014	DATE
cjfa-30367	89	4	salim	PERSON
cjfa-30367	89	5	yadav	PERSON
cjfa-30367	89	6	2012	DATE
cjfa-30367	89	7	2012	DATE
cjfa-30367	89	8	2014	DATE
cjfa-30367	89	9	roe	LAW
cjfa-30367	90	1	abor	GPE
cjfa-30367	90	2	2005 & 2007	DATE
cjfa-30367	91	1	gill	GPE
cjfa-30367	91	2	nahum	GPE
cjfa-30367	91	3	mathur (	ORG
cjfa-30367	91	4	2011	DATE
cjfa-30367	92	1	2013	DATE
cjfa-30367	92	2	2014	DATE
cjfa-30367	93	1	2	CARDINAL
cjfa-30367	94	1	2	CARDINAL
cjfa-30367	94	2	roe roe	PRODUCT
cjfa-30367	94	3	adewale & ajibola	ORG
cjfa-30367	94	4	2013	DATE
cjfa-30367	94	5	2013	DATE
cjfa-30367	94	6	2013	DATE
cjfa-30367	94	7	gupta	GPE
cjfa-30367	94	8	2015	DATE
cjfa-30367	94	9	2012	DATE
cjfa-30367	94	10	2011	DATE
cjfa-30367	94	11	chadha & sharma	ORG
cjfa-30367	94	12	2015	DATE
cjfa-30367	94	13	abata et al.	PERSON
cjfa-30367	94	14	2017	CARDINAL
cjfa-30367	94	15	na negative basit & hassan	ORG
cjfa-30367	94	16	2017	CARDINAL
cjfa-30367	94	17	velanampy & niresh	ORG
cjfa-30367	94	18	2012	DATE
cjfa-30367	94	19	nirajini & priya	ORG
cjfa-30367	94	20	2013	DATE
cjfa-30367	94	21	ahmad, abdullah & roslan	ORG
cjfa-30367	94	22	2012	DATE
cjfa-30367	94	23	2018	DATE
cjfa-30367	94	24	2005	DATE
cjfa-30367	94	25	2012	DATE
cjfa-30367	94	26	salim & yadav	ORG
cjfa-30367	94	27	2012	DATE
cjfa-30367	94	28	ahmad, abdullah & roslan	ORG
cjfa-30367	94	29	2012	DATE
cjfa-30367	94	30	2014	DATE
cjfa-30367	94	31	chavali & rosario	ORG
cjfa-30367	94	32	2019	DATE
cjfa-30367	94	33	2005	DATE
cjfa-30367	94	34	2012	DATE
cjfa-30367	95	1	jay desai	PERSON
cjfa-30367	96	1	roe	PRODUCT
cjfa-30367	97	1	roe (basit & hassan,	ORG
cjfa-30367	97	2	2017	DATE
cjfa-30367	97	3	2013	DATE
cjfa-30367	97	4	gupta	GPE
cjfa-30367	97	5	2015	DATE
cjfa-30367	97	6	mujahid & akhtar	WORK_OF_ART
cjfa-30367	97	7	2014	DATE
cjfa-30367	98	1	a given accounting year	DATE
cjfa-30367	99	1	2015	DATE
cjfa-30367	99	2	salim & yadav	ORG
cjfa-30367	99	3	2012	DATE
cjfa-30367	99	4	vijaykumar & karunaiathal	ORG
cjfa-30367	99	5	2014	DATE
cjfa-30367	99	6	2018	DATE
cjfa-30367	101	1	san	ORG
cjfa-30367	101	2	heng	GPE
cjfa-30367	101	3	2011	DATE
cjfa-30367	102	1	vijaykumar	PERSON
cjfa-30367	102	2	karunaiathal	PERSON
cjfa-30367	102	3	2014	DATE
cjfa-30367	102	4	2011	DATE
cjfa-30367	102	5	akhtar	PERSON
cjfa-30367	102	6	2014	DATE
cjfa-30367	103	1	3	CARDINAL
cjfa-30367	103	2	3	CARDINAL
cjfa-30367	103	3	gupta	GPE
cjfa-30367	103	4	2015	DATE
cjfa-30367	103	5	na negative san & heng	ORG
cjfa-30367	103	6	2011	DATE
cjfa-30367	103	7	basit & hassan	ORG
cjfa-30367	103	8	2017	CARDINAL
cjfa-30367	103	9	gupta	ORG
cjfa-30367	103	10	2015	DATE
cjfa-30367	103	11	2018	DATE
cjfa-30367	103	12	na negative vijaykumar & karunaiathal	ORG
cjfa-30367	103	13	2014	DATE
cjfa-30367	103	14	mujahid & akhtar	FAC
cjfa-30367	103	15	2014	DATE
cjfa-30367	103	16	2013	DATE
cjfa-30367	103	17	san & heng	ORG
cjfa-30367	103	18	2011	DATE
cjfa-30367	103	19	salim & yadav	ORG
cjfa-30367	103	20	2012	DATE
cjfa-30367	103	21	141	CARDINAL
cjfa-30367	103	22	2011	DATE
cjfa-30367	103	23	2013	DATE
cjfa-30367	103	24	salim & yadav	ORG
cjfa-30367	103	25	2012	DATE
cjfa-30367	105	1	dhankar & boora	ORG
cjfa-30367	105	2	1996	DATE
cjfa-30367	105	3	hatfield et al.	PERSON
cjfa-30367	105	4	1994	DATE
cjfa-30367	105	5	fama & french	ORG
cjfa-30367	105	6	1998	DATE
cjfa-30367	105	7	2012	DATE
cjfa-30367	105	8	ayuma & kibet	ORG
cjfa-30367	105	9	2016	DATE
cjfa-30367	105	10	chowdhury & chowdhury	ORG
cjfa-30367	105	11	2010	DATE
cjfa-30367	105	12	vijaykumar & karunaiathal	ORG
cjfa-30367	105	13	2014	DATE
cjfa-30367	105	14	2007	DATE
cjfa-30367	106	1	mm	PERSON
cjfa-30367	106	2	1958	DATE
cjfa-30367	106	3	2009	DATE
cjfa-30367	106	4	hatfield	PERSON
cjfa-30367	106	5	el.	GPE
cjfa-30367	106	6	1994	DATE
cjfa-30367	106	7	kibet	PERSON
cjfa-30367	106	8	2016	DATE
cjfa-30367	107	1	dhankar	PERSON
cjfa-30367	107	2	1996	DATE
cjfa-30367	108	1	vijaykumar	PERSON
cjfa-30367	108	2	karunaiathal	PERSON
cjfa-30367	108	3	2014	DATE
cjfa-30367	108	4	chowdhury	PERSON
cjfa-30367	108	5	chowdhury	PERSON
cjfa-30367	108	6	2010	DATE
cjfa-30367	110	1	fama & french	ORG
cjfa-30367	110	2	1998	DATE
cjfa-30367	111	1	tobin	PERSON
cjfa-30367	111	2	nicholas kaldor	PERSON
cjfa-30367	111	3	1966	DATE
cjfa-30367	111	4	james tobin	PERSON
cjfa-30367	113	1	2017	CARDINAL
cjfa-30367	113	2	2007	DATE
cjfa-30367	113	3	chadha & sharma	ORG
cjfa-30367	113	4	2015	DATE
cjfa-30367	113	5	2013	DATE
cjfa-30367	113	6	al.	GPE
cjfa-30367	113	7	2014	DATE
cjfa-30367	113	8	pandey, 2004	ORG
cjfa-30367	113	9	saeedi & mahmoodi	ORG
cjfa-30367	113	10	2011	DATE
cjfa-30367	113	11	salim & yadav	ORG
cjfa-30367	113	12	3	CARDINAL
cjfa-30367	113	13	jay desai	PERSON
cjfa-30367	113	14	2012	DATE
cjfa-30367	113	15	zeitun & tian	ORG
cjfa-30367	113	16	2007	DATE
cjfa-30367	114	1	2013	DATE
cjfa-30367	114	2	al.	GPE
cjfa-30367	114	3	2014	DATE
cjfa-30367	114	4	2011	DATE
cjfa-30367	114	5	salim	PERSON
cjfa-30367	114	6	yadav	PERSON
cjfa-30367	114	7	2012	DATE
cjfa-30367	114	8	tobin	ORG
cjfa-30367	114	9	& tian	PERCENT
cjfa-30367	114	10	2007	DATE
cjfa-30367	115	1	2007	DATE
cjfa-30367	115	2	pandey	PERSON
cjfa-30367	115	3	2004	DATE
cjfa-30367	115	4	abata et al.	PERSON
cjfa-30367	115	5	2017	CARDINAL
cjfa-30367	116	1	4	CARDINAL
cjfa-30367	116	2	4	CARDINAL
cjfa-30367	116	3	2009	DATE
cjfa-30367	116	4	hatfield	PERSON
cjfa-30367	116	5	el.	GPE
cjfa-30367	116	6	1994	DATE
cjfa-30367	116	7	fama &	ORG
cjfa-30367	116	8	1998	DATE
cjfa-30367	116	9	ayuma & kibet	ORG
cjfa-30367	116	10	2016	DATE
cjfa-30367	116	11	vijaykumar & karunaiathal	ORG
cjfa-30367	116	12	2014	DATE
cjfa-30367	116	13	chowdhury & chowdhury	ORG
cjfa-30367	116	14	2010	DATE
cjfa-30367	116	15	2007	DATE
cjfa-30367	117	1	2012	DATE
cjfa-30367	117	2	2013	DATE
cjfa-30367	117	3	al.	GPE
cjfa-30367	117	4	2014	DATE
cjfa-30367	117	5	saeedi & mahmoodi	ORG
cjfa-30367	117	6	2011	DATE
cjfa-30367	117	7	salim & yadav	ORG
cjfa-30367	117	8	2012	DATE
cjfa-30367	117	9	2007	DATE
cjfa-30367	117	10	pandey	PERSON
cjfa-30367	117	11	2004	DATE
cjfa-30367	117	12	abata et al.	PERSON
cjfa-30367	117	13	2017	CARDINAL
cjfa-30367	119	1	three	CARDINAL
cjfa-30367	119	2	143	CARDINAL
cjfa-30367	120	1	first	ORDINAL
cjfa-30367	120	2	2005	DATE
cjfa-30367	120	3	chavali & rosario	ORG
cjfa-30367	120	4	2019	DATE
cjfa-30367	120	5	2009	DATE
cjfa-30367	120	6	2014	DATE
cjfa-30367	120	7	roe (adewale & ajibola	ORG
cjfa-30367	120	8	2013	DATE
cjfa-30367	120	9	ahmad, abdullah & roslan	ORG
cjfa-30367	120	10	2012	DATE
cjfa-30367	120	11	emin	ORG
cjfa-30367	120	12	2016	DATE
cjfa-30367	120	13	mihaela & claudia	ORG
cjfa-30367	120	14	2017	DATE
cjfa-30367	120	15	eps (mujahid & akhtar	ORG
cjfa-30367	120	16	2014	DATE
cjfa-30367	120	17	san & heng	ORG
cjfa-30367	120	18	2011	DATE
cjfa-30367	120	19	saeedi & mahmoodi	ORG
cjfa-30367	120	20	2011	DATE
cjfa-30367	120	21	2018	DATE
cjfa-30367	120	22	bhayani	ORG
cjfa-30367	120	23	2009	DATE
cjfa-30367	120	24	hatfield	PERSON
cjfa-30367	120	25	el.	GPE
cjfa-30367	120	26	1994	DATE
cjfa-30367	120	27	fama & french	ORG
cjfa-30367	120	28	1998	DATE
cjfa-30367	121	1	2007	DATE
cjfa-30367	121	2	ayuma & kibet	ORG
cjfa-30367	121	3	2016	DATE
cjfa-30367	121	4	vijaykumar & karunaiathal	ORG
cjfa-30367	121	5	2014	DATE
cjfa-30367	121	6	chowdhury & chowdhury	ORG
cjfa-30367	121	7	2010	DATE
cjfa-30367	121	8	tobin	ORG
cjfa-30367	121	9	2013	DATE
cjfa-30367	121	10	al.	GPE
cjfa-30367	121	11	2014	DATE
cjfa-30367	121	12	2007	DATE
cjfa-30367	121	13	pandey	PERSON
cjfa-30367	121	14	2004	DATE
cjfa-30367	121	15	abata et al.	PERSON
cjfa-30367	121	16	2017	DATE
cjfa-30367	124	1	1	CARDINAL
cjfa-30367	126	1	1	CARDINAL
cjfa-30367	130	1		CARDINAL
cjfa-30367	131	1	o	DATE
cjfa-30367	132	1	jay desai	PERSON
cjfa-30367	132	2	rajesh desai144	PERSON
cjfa-30367	135	1	india	GPE
cjfa-30367	147	1	145	CARDINAL
cjfa-30367	154	1	m.a.	PERSON
cjfa-30367	154	2	migiro	PERSON
cjfa-30367	154	3	s.o.	GPE
cjfa-30367	154	4	j.o.	GPE
cjfa-30367	154	5	& layton	ORG
cjfa-30367	154	6	2017	CARDINAL
cjfa-30367	155	1	south african	NORP
cjfa-30367	156	1	13(6	CARDINAL
cjfa-30367	156	2	334-350	CARDINAL
cjfa-30367	157	1	abor	ORG
cjfa-30367	157	2	j. (2005	GPE
cjfa-30367	158	1	ghana	GPE
cjfa-30367	159	1	the journal of risk finance	ORG
cjfa-30367	159	2	6(5	CARDINAL
cjfa-30367	159	3	438	CARDINAL
cjfa-30367	160	1	http://dx.doi	PERSON
cjfa-30367	161	1	j. (	GPE
cjfa-30367	161	2	2007	DATE
cjfa-30367	162	1	ghanaian	NORP
cjfa-30367	162	2	south african	NORP
cjfa-30367	163	1	the journal of risk finance	ORG
cjfa-30367	163	2	8(4	CARDINAL
cjfa-30367	163	3	364	CARDINAL
cjfa-30367	163	4	http://dx.doi	PERSON
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cjfa-30367	167	1	nigeria	GPE
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cjfa-30367	169	1	ahmad	PERSON
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cjfa-30367	178	1	india	GPE
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cjfa-30367	182	2	4(2	CARDINAL
cjfa-30367	182	3	118	CARDINAL
cjfa-30367	183	1	jay desai	PERSON
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cjfa-30367	186	2	s.	PERSON
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cjfa-30367	189	1	http://dx.doi	PERSON
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cjfa-30367	192	1	india	GPE
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cjfa-30367	194	1	0972262915610852	DATE
cjfa-30367	195	1	chavali	NORP
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cjfa-30367	198	5	d.y.	GPE
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cjfa-30367	200	2	122	CARDINAL
cjfa-30367	201	1	http:// dx.doi.org/10.9790/487x-180903122133.	PERSON
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cjfa-30367	204	1	3(3	CARDINAL
cjfa-30367	204	2	111	CARDINAL
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cjfa-30367	208	1	29	CARDINAL
cjfa-30367	210	1	donaldson	PERSON
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cjfa-30367	212	1	harvard university	ORG
cjfa-30367	213	1	durand	ORG
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cjfa-30367	216	1	i. e.-s.	PERSON
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cjfa-30367	219	2	10(5	CARDINAL
cjfa-30367	219	3	477	CARDINAL
cjfa-30367	220	1	10.1108/15265940911001385	CARDINAL
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cjfa-30367	221	2	m.r.	GPE
cjfa-30367	221	3	f.	PERSON
cjfa-30367	221	4	r.s.	PERSON
cjfa-30367	221	5	2013	DATE
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cjfa-30367	223	2	7(4	CARDINAL
cjfa-30367	223	3	1-8	DATE
cjfa-30367	225	1	z., & neokosmides	ORG
cjfa-30367	225	2	z.	PERSON
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cjfa-30367	228	1	fama	ORG
cjfa-30367	228	2	e.f.	GPE
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cjfa-30367	228	4	k.r.	GPE
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cjfa-30367	230	2	819	CARDINAL
cjfa-30367	231	1	fosu	ORG
cjfa-30367	231	2	s.	PERSON
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cjfa-30367	233	2	53, 140151	DATE
cjfa-30367	235	1	gill, a.	PERSON
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cjfa-30367	238	1	147	CARDINAL
cjfa-30367	238	2	a.	PERSON
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cjfa-30367	239	1	india	GPE
cjfa-30367	240	1	international journal of business and management	ORG
cjfa-30367	240	2	35	CARDINAL
cjfa-30367	241	1	gupta	GPE
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cjfa-30367	242	1	india	GPE
cjfa-30367	243	1	8(1	CARDINAL
cjfa-30367	243	2	80	CARDINAL
cjfa-30367	244	1	jensen	PERSON
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cjfa-30367	244	3	w.	PERSON
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cjfa-30367	246	1	journal of financial economics	ORG
cjfa-30367	246	2	3(4	CARDINAL
cjfa-30367	246	3	305-360	CARDINAL
cjfa-30367	247	1	http:// dx.doi.org/10.1016/0304-405x(76)90026-x.	PERSON
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cjfa-30367	247	5	l.	PERSON
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cjfa-30367	252	1	50-62	CARDINAL
cjfa-30367	253	1	http://dx.doi.org/10.1515/sbe2017-0036	PERSON
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cjfa-30367	254	3	m.	PERSON
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cjfa-30367	256	3	433	CARDINAL
cjfa-30367	257	1	modigliani	ORG
cjfa-30367	257	2	f., & miller	ORG
cjfa-30367	257	3	m. h.	PERSON
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cjfa-30367	260	2	k.	PERSON
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cjfa-30367	261	1	pakistan	GPE
cjfa-30367	262	1	international journal of learning & development	ORG
cjfa-30367	262	2	4(2	CARDINAL
cjfa-30367	262	3	27	CARDINAL
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cjfa-30367	266	1	81	CARDINAL
cjfa-30367	268	1	s.	PERSON
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cjfa-30367	272	2	s.	PERSON
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cjfa-30367	280	1	sri lanka	GPE
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cjfa-30367	281	2	3(5	CARDINAL
cjfa-30367	281	3	1-9	CARDINAL
cjfa-30367	281	4	l.	PERSON
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cjfa-30367	282	1	nigeria	GPE
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cjfa-30367	283	2	8(3	DATE
cjfa-30367	283	3	95	CARDINAL
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cjfa-30367	285	2	i.m.	PERSON
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cjfa-30367	287	1	asia pacific journal of economics & business	ORG
cjfa-30367	287	2	8(2	CARDINAL
cjfa-30367	287	3	78-91	CARDINAL
cjfa-30367	288	1	a., & malekain	ORG
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cjfa-30367	289	1	the tehran stock exchange	ORG
cjfa-30367	290	1	international journal of business and commerce	ORG
cjfa-30367	290	2	1(9	CARDINAL
cjfa-30367	290	3	166	CARDINAL
cjfa-30367	291	1	jay desai	PERSON
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cjfa-30367	292	1	colombo stock exchange	ORG
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cjfa-30367	293	3	2(2	CARDINAL
cjfa-30367	293	4	171-183	CARDINAL
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cjfa-30367	294	2	s.	PERSON
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cjfa-30367	296	1	12	CARDINAL
cjfa-30367	296	2	85	CARDINAL
cjfa-30367	297	1	s., & chavali	ORG
cjfa-30367	297	2	d.k.	GPE
cjfa-30367	297	3	2019	DATE
cjfa-30367	298	1	indian	NORP
cjfa-30367	299	1	6(1	CARDINAL
cjfa-30367	299	2	67	CARDINAL
cjfa-30367	300	1	ross	PERSON
cjfa-30367	300	2	s. a.	PERSON
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cjfa-30367	302	1	bell journal of economics	ORG
cjfa-30367	302	2	23-40	CARDINAL
cjfa-30367	303	1	saeedi	ORG
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cjfa-30367	303	3	i. (	PERSON
cjfa-30367	303	4	2011	DATE
cjfa-30367	304	1	iranian	NORP
cjfa-30367	305	1	international research journal	ORG
cjfa-30367	305	2	70	DATE
cjfa-30367	305	3	21	CARDINAL
cjfa-30367	306	1	salim	PERSON
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cjfa-30367	306	4	2012	DATE
cjfa-30367	307	1	malaysian	NORP
cjfa-30367	308	1	65(1	CARDINAL
cjfa-30367	308	2	156166	DATE
cjfa-30367	310	1	san	GPE
cjfa-30367	310	2	d.o.	GPE
cjfa-30367	310	3	t.b.	GPE
cjfa-30367	310	4	2011	DATE
cjfa-30367	311	1	malaysian	NORP
cjfa-30367	312	1	international journal of humanities	ORG
cjfa-30367	312	2	1(2	DATE
cjfa-30367	312	3	28	CARDINAL
cjfa-30367	313	1	d.m.	GPE
cjfa-30367	313	2	d.j.	GPE
cjfa-30367	313	3	2012	DATE
cjfa-30367	315	1	international journal of business and	ORG
cjfa-30367	315	2	3(16	DATE
cjfa-30367	315	3	104-112	CARDINAL
cjfa-30367	316	1	singh	GPE
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cjfa-30367	316	3	m.d.	GPE
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cjfa-30367	317	1	india	GPE
cjfa-30367	318	1	pacific business review international	ORG
cjfa-30367	318	2	8(7	CARDINAL
cjfa-30367	318	3	46	CARDINAL
cjfa-30367	319	1	singh	GPE
cjfa-30367	319	2	2014	DATE
cjfa-30367	320	1	india	GPE
cjfa-30367	321	1	international journal of accounting	ORG
cjfa-30367	321	2	4(3	CARDINAL
cjfa-30367	321	3	51	CARDINAL
cjfa-30367	322	1	tailab	ORG
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cjfa-30367	323	1	american	NORP
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cjfa-30367	324	2	3(12	CARDINAL
cjfa-30367	324	3	54-61	CARDINAL
cjfa-30367	325	1	a.e.	GPE
cjfa-30367	325	2	2014	DATE
cjfa-30367	326	1	saudi arabia	GPE
cjfa-30367	327	1	4(2	CARDINAL
cjfa-30367	327	2	183	CARDINAL
cjfa-30367	328	1	t., & niresh	ORG
cjfa-30367	328	2	j. (	PERSON
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cjfa-30367	330	1	global journal of management and business research	ORG
cjfa-30367	330	2	67-73	CARDINAL
cjfa-30367	331	1	vijaykumar	PERSON
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cjfa-30367	331	3	a.	PERSON
cjfa-30367	331	4	2014	DATE
cjfa-30367	332	1	indian	NORP
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cjfa-30367	334	1	yadav	PERSON
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cjfa-30367	335	1	india	GPE
cjfa-30367	336	1	abhinav national	ORG
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cjfa-30367	336	4	7(1	CARDINAL
cjfa-30367	336	5	11	CARDINAL
cjfa-30367	337	1	zeitun	GPE
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cjfa-30367	337	4	2007	DATE
cjfa-30367	338	1	jordan	GPE
cjfa-30367	339	1	1(4	CARDINAL
cjfa-30367	339	2	40-61	CARDINAL
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