id	sid	eid	entity	type
cjfa-33345	1	1	august 3, 2020	DATE
cjfa-33345	1	2	october 4, 2020	DATE
cjfa-33345	2	1	institut supérieur de gestion	ORG
cjfa-33345	2	2	2000	DATE
cjfa-33345	2	3	le bardo	ORG
cjfa-33345	2	4	university of tunis	ORG
cjfa-33345	2	5	tunisia	GPE
cjfa-33345	2	6	+216-29006858	ORG
cjfa-33345	4	1	khiariwided@yahoo.fr	ORG
cjfa-33345	4	2	institut supérieur de gestion	ORG
cjfa-33345	4	3	2000	DATE
cjfa-33345	4	4	le bardo	ORG
cjfa-33345	4	5	university of tunis	ORG
cjfa-33345	4	6	tunisia	GPE
cjfa-33345	4	7	+216-98586639	ORG
cjfa-33345	6	1	azhaar_lajmi@yahoo.fr	NORP
cjfa-33345	6	2	institut supérieur de gestion	ORG
cjfa-33345	6	3	2000	DATE
cjfa-33345	6	4	le bardo	ORG
cjfa-33345	6	5	university of tunis	ORG
cjfa-33345	6	6	tunisia	GPE
cjfa-33345	6	7	+216-53958536	ORG
cjfa-33345	7	1	0002-7841-8402	CARDINAL
cjfa-33345	8	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-33345	8	2	2300-12402020	CARDINAL
cjfa-33345	8	3	9	CARDINAL
cjfa-33345	8	4	3	CARDINAL
cjfa-33345	8	5	khiari	PERSON
cjfa-33345	8	6	w., & lajmi,	ORG
cjfa-33345	8	7	2020	DATE
cjfa-33345	9	1	us	GPE
cjfa-33345	10	1	copernican journal of finance & accounting	ORG
cjfa-33345	10	2	9(3	CARDINAL
cjfa-33345	10	3	99–113	PRODUCT
cjfa-33345	11	1	http://dx.doi	PERSON
cjfa-33345	12	1	org/10.12775	PERSON
cjfa-33345	13	1	khiari** gef-2a	PERSON
cjfa-33345	13	2	university of tunis corporate	ORG
cjfa-33345	14	1	j e l	PERSON
cjfa-33345	19	1	amira neffati	PERSON
cjfa-33345	19	2	khiari	PERSON
cjfa-33345	19	3	azhaar lajmi100	PERSON
cjfa-33345	21	1	54	CARDINAL
cjfa-33345	21	2	u.s.	GPE
cjfa-33345	21	3	6 years	DATE
cjfa-33345	21	4	2009	DATE
cjfa-33345	21	5	2015	DATE
cjfa-33345	26	1	90	DATE
cjfa-33345	27	1	1997	DATE
cjfa-33345	29	1	jensen	PERSON
cjfa-33345	29	2	1976	DATE
cjfa-33345	29	3	banerjee	GPE
cjfa-33345	29	4	2000	DATE
cjfa-33345	30	1	jensen	PERSON
cjfa-33345	30	2	murphy	PERSON
cjfa-33345	30	3	1990	DATE
cjfa-33345	32	1	first	ORDINAL
cjfa-33345	34	1	101	CARDINAL
cjfa-33345	38	1	only 15% to 20%	PERCENT
cjfa-33345	38	2	u.s.	GPE
cjfa-33345	40	1	peasnell, pope & young	ORG
cjfa-33345	40	2	1998	DATE
cjfa-33345	41	1	brickley	GPE
cjfa-33345	41	2	coles	PERSON
cjfa-33345	41	3	terry	PERSON
cjfa-33345	41	4	1994	DATE
cjfa-33345	42	1	peasnell et al	PERSON
cjfa-33345	43	1	1998	DATE
cjfa-33345	44	1	2018	DATE
cjfa-33345	46	1	zhou	PERSON
cjfa-33345	46	2	2018	DATE
cjfa-33345	48	1	1985	DATE
cjfa-33345	51	1	first	ORDINAL
cjfa-33345	51	2	khiari	PERSON
cjfa-33345	51	3	azhaar	PERSON
cjfa-33345	52	1	second	ORDINAL
cjfa-33345	54	1	first	ORDINAL
cjfa-33345	54	2	u.s.	GPE
cjfa-33345	56	1	second	ORDINAL
cjfa-33345	57	1	u.s.	GPE
cjfa-33345	58	1	ponorica & stanila	ORG
cjfa-33345	58	2	2013	DATE
cjfa-33345	61	1	14.500	CARDINAL
cjfa-33345	61	2	mid1980s	GPE
cjfa-33345	61	3	5.600	CARDINAL
cjfa-33345	61	4	today	DATE
cjfa-33345	62	1	the end of the 2007-2009	DATE
cjfa-33345	63	1	adams	ORG
cjfa-33345	63	2	2012	DATE
cjfa-33345	63	3	between 2008 and 2010	DATE
cjfa-33345	63	4	those years	DATE
cjfa-33345	64	1	us	GPE
cjfa-33345	64	2	adams	ORG
cjfa-33345	64	3	2012	DATE
cjfa-33345	65	1	26%	PERCENT
cjfa-33345	65	2	2.272	CARDINAL
cjfa-33345	65	3	between 2000 and 2006	DATE
cjfa-33345	65	4	1.695	CARDINAL
cjfa-33345	65	5	between 2007 and 2012	DATE
cjfa-33345	66	1	between 2000 and 2010	CARDINAL
cjfa-33345	66	2	2,403	CARDINAL
cjfa-33345	67	1	218	CARDINAL
cjfa-33345	67	2	158	CARDINAL
cjfa-33345	67	3	2009	DATE
cjfa-33345	67	4	259	CARDINAL
cjfa-33345	67	5	2004	DATE
cjfa-33345	67	6	2008	DATE
cjfa-33345	67	7	2009	DATE
cjfa-33345	67	8	2010	DATE
cjfa-33345	67	9	103	CARDINAL
cjfa-33345	67	10	195	CARDINAL
cjfa-33345	67	11	158	CARDINAL
cjfa-33345	67	12	180	CARDINAL
cjfa-33345	68	1	2000	DATE
cjfa-33345	68	2	more than 440	CARDINAL
cjfa-33345	68	3	1994 to 1999	DATE
cjfa-33345	69	1	august 2007	DATE
cjfa-33345	70	1	these years	DATE
cjfa-33345	71	1	the years 2008	DATE
cjfa-33345	71	2	2009	DATE
cjfa-33345	72	1	these two years	DATE
cjfa-33345	73	1	two years	DATE
cjfa-33345	73	2	2001	DATE
cjfa-33345	73	3	2004	DATE
cjfa-33345	74	1	each of these years	DATE
cjfa-33345	74	2	other years	DATE
cjfa-33345	75	1	the year 2015	DATE
cjfa-33345	75	2	42%	PERCENT
cjfa-33345	75	3	the 2014	DATE
cjfa-33345	75	4	us$ 4.7 trillion	MONEY
cjfa-33345	76	1	the year 2015	DATE
cjfa-33345	76	2	1980	DATE
cjfa-33345	77	1	the last 50 years	DATE
cjfa-33345	78	1	2004	DATE
cjfa-33345	78	2	1994 to 2003	DATE
cjfa-33345	79	1	2011	DATE
cjfa-33345	79	2	2007	DATE
cjfa-33345	79	3	2010	DATE
cjfa-33345	80	1	hagendorff & keasey	LAW
cjfa-33345	80	2	2009	DATE
cjfa-33345	81	1	alsharkas	NORP
cjfa-33345	81	2	hassan & lawrence	ORG
cjfa-33345	81	3	2008	DATE
cjfa-33345	82	1	2007-2009	DATE
cjfa-33345	83	1	the 2000s	DATE
cjfa-33345	83	2	us	GPE
cjfa-33345	83	3	years 2007-2009	DATE
cjfa-33345	84	1	2007-2009	DATE
cjfa-33345	85	1	amira neffati	PERSON
cjfa-33345	85	2	khiari	PERSON
cjfa-33345	85	3	azhaar lajmi104 research	ORG
cjfa-33345	86	1	annual	DATE
cjfa-33345	88	1	54	CARDINAL
cjfa-33345	88	2	u.s.	GPE
cjfa-33345	88	3	the federal reserve bank	ORG
cjfa-33345	88	4	2009-2015	DATE
cjfa-33345	89	1	1	CARDINAL
cjfa-33345	89	2	1	CARDINAL
cjfa-33345	89	3	descriptive statistics n	ORG
cjfa-33345	89	4	54 0.15	CARDINAL
cjfa-33345	89	5	3.0409 4.92244	CARDINAL
cjfa-33345	89	6	54 0.01	CARDINAL
cjfa-33345	89	7	15.65	CARDINAL
cjfa-33345	89	8	2.8580	ORG
cjfa-33345	89	9	3.49104	MONEY
cjfa-33345	89	10	54	CARDINAL
cjfa-33345	90	1	o	DATE
cjfa-33345	91	1	3.0409	CARDINAL
cjfa-33345	91	2	less than 5%	PERCENT
cjfa-33345	91	3	only six	CARDINAL
cjfa-33345	91	4	5%	PERCENT
cjfa-33345	92	1	2.858	CARDINAL
cjfa-33345	93	1	2.39%	PERCENT
cjfa-33345	94	1	105	CARDINAL
cjfa-33345	96	1	hughes	ORG
cjfa-33345	96	2	lang	PERSON
cjfa-33345	96	3	2002	DATE
cjfa-33345	96	4	+ α1	QUANTITY
cjfa-33345	96	5	2	CARDINAL
cjfa-33345	97	1	log board	ORG
cjfa-33345	102	1	2	CARDINAL
cjfa-33345	102	2	1	CARDINAL
cjfa-33345	102	3	jondrow	GPE
cjfa-33345	102	4	lovell	ORG
cjfa-33345	102	5	materov & shmidt	ORG
cjfa-33345	102	6	1982	DATE
cjfa-33345	103	1	amira neffati	PERSON
cjfa-33345	103	2	khiari	PERSON
cjfa-33345	103	3	azhaar lajmi106	ORG
cjfa-33345	103	4	2	CARDINAL
cjfa-33345	104	1	0.590	CARDINAL
cjfa-33345	104	2	0.489	CARDINAL
cjfa-33345	105	1	5%	PERCENT
cjfa-33345	105	2	1%	PERCENT
cjfa-33345	106	1	o	DATE
cjfa-33345	107	1	10%	PERCENT
cjfa-33345	110	1	morck	ORG
cjfa-33345	110	2	vishney	PERSON
cjfa-33345	110	3	1988	DATE
cjfa-33345	112	1	1%	PERCENT
cjfa-33345	113	1	107	CARDINAL
cjfa-33345	115	1	3.0619	ORG
cjfa-33345	116	1	hermalin & weisbach	ORG
cjfa-33345	116	2	1988	DATE
cjfa-33345	116	3	morck et al.	ORG
cjfa-33345	116	4	1988	DATE
cjfa-33345	117	1	hermalin	PERSON
cjfa-33345	117	2	1988	DATE
cjfa-33345	118	1	jensen	PERSON
cjfa-33345	118	2	1976	DATE
cjfa-33345	118	3	less than 5%	PERCENT
cjfa-33345	119	1	two	CARDINAL
cjfa-33345	121	1	10%	PERCENT
cjfa-33345	122	1	1994	DATE
cjfa-33345	124	1	hanson	PERSON
cjfa-33345	124	2	1997	DATE
cjfa-33345	126	1	amira neffati	PERSON
cjfa-33345	126	2	khiari	PERSON
cjfa-33345	126	3	azhaar lajmi108	PERSON
cjfa-33345	127	1	carcello & neal	ORG
cjfa-33345	127	2	2000	DATE
cjfa-33345	134	1	+ α1	QUANTITY
cjfa-33345	134	2	log board	ORG
cjfa-33345	134	3	+ α12	GPE
cjfa-33345	136	1	3	CARDINAL
cjfa-33345	136	2	3	CARDINAL
cjfa-33345	136	3	3.172	CARDINAL
cjfa-33345	136	4	109	CARDINAL
cjfa-33345	136	5	assets*options	ORG
cjfa-33345	136	6	1.790 1.873	CARDINAL
cjfa-33345	136	7	0.746	CARDINAL
cjfa-33345	136	8	0.414	CARDINAL
cjfa-33345	136	9	0.323	CARDINAL
cjfa-33345	136	10	10%	PERCENT
cjfa-33345	136	11	5%	PERCENT
cjfa-33345	136	12	1%	PERCENT
cjfa-33345	137	1	o	DATE
cjfa-33345	139	1	10%	PERCENT
cjfa-33345	141	1	1988	DATE
cjfa-33345	142	1	5%	PERCENT
cjfa-33345	144	1	3	CARDINAL
cjfa-33345	144	2	amira neffati	PERSON
cjfa-33345	144	3	khiari	PERSON
cjfa-33345	144	4	azhaar lajmi110 assets*options	PERSON
cjfa-33345	146	1	10%	PERCENT
cjfa-33345	151	1	jensen	PERSON
cjfa-33345	151	2	1986	DATE
cjfa-33345	153	1	0%	PERCENT
cjfa-33345	156	1	two	CARDINAL
cjfa-33345	162	1	third	ORDINAL
cjfa-33345	170	1	2009	DATE
cjfa-33345	178	1	r.m.	GPE
cjfa-33345	178	2	2012	DATE
cjfa-33345	179	1	the united states	GPE
cjfa-33345	179	2	2000	DATE
cjfa-33345	179	3	2010	DATE
cjfa-33345	180	1	washington dc	GPE
cjfa-33345	180	2	the federal reserve board	ORG
cjfa-33345	181	1	al-sharkas	ORG
cjfa-33345	181	2	a.a, hassan	GPE
cjfa-33345	181	3	m.k.	GPE
cjfa-33345	181	4	s.	PERSON
cjfa-33345	181	5	2008	DATE
cjfa-33345	182	1	us	GPE
cjfa-33345	183	1	journal of business finance	ORG
cjfa-33345	183	2	35(1-2	CARDINAL
cjfa-33345	183	3	50-70	CARDINAL
cjfa-33345	184	1	attari	ORG
cjfa-33345	184	2	m., & banerjee	ORG
cjfa-33345	184	3	s.	GPE
cjfa-33345	184	4	2000	DATE
cjfa-33345	187	1	http://dx.doi	PERSON
cjfa-33345	188	1	g. j.	PERSON
cjfa-33345	189	1	1985).the	CARDINAL
cjfa-33345	189	2	ftc	ORG
cjfa-33345	190	1	american	NORP
cjfa-33345	191	1	amira neffati	PERSON
cjfa-33345	191	2	khiari	PERSON
cjfa-33345	191	3	azhaar lajmi112 brickley	PERSON
cjfa-33345	191	4	j.a.	GPE
cjfa-33345	191	5	coles	GPE
cjfa-33345	191	6	j.l.	GPE
cjfa-33345	191	7	terry	PERSON
cjfa-33345	191	8	r.l.	GPE
cjfa-33345	191	9	1994	DATE
cjfa-33345	193	1	journal of financial economics	ORG
cjfa-33345	193	2	35(3	DATE
cjfa-33345	193	3	371	CARDINAL
cjfa-33345	194	1	http://dx.doi	PERSON
cjfa-33345	196	1	carcello	ORG
cjfa-33345	196	2	j.v.	GPE
cjfa-33345	196	3	t.l.	GPE
cjfa-33345	196	4	2000	DATE
cjfa-33345	200	1	dutescu	PERSON
cjfa-33345	200	2	a.	GPE
cjfa-33345	200	3	ponorica	GPE
cjfa-33345	200	4	a.g.	GPE
cjfa-33345	200	5	g.o.	GPE
cjfa-33345	200	6	2013	DATE
cjfa-33345	204	1	hagendorff	ORG
cjfa-33345	204	2	j., & keasey	ORG
cjfa-33345	204	3	k.	PERSON
cjfa-33345	204	4	2009	DATE
cjfa-33345	205	1	us	GPE
cjfa-33345	205	2	european	NORP
cjfa-33345	206	1	751	CARDINAL
cjfa-33345	207	1	hanson	PERSON
cjfa-33345	207	2	r.c.	GPE
cjfa-33345	207	3	m.h.	GPE
cjfa-33345	207	4	1997	DATE
cjfa-33345	210	1	hermalin	PERSON
cjfa-33345	210	2	m.s.	GPE
cjfa-33345	210	3	1988	DATE
cjfa-33345	212	1	rand journal of economics	ORG
cjfa-33345	212	2	589-606	CARDINAL
cjfa-33345	213	1	hughes j.p.	PERSON
cjfa-33345	213	2	lang	PERSON
cjfa-33345	213	3	w.	PERSON
cjfa-33345	213	4	l.j.	GPE
cjfa-33345	213	5	moon	GPE
cjfa-33345	213	6	c.g.	GPE
cjfa-33345	213	7	& pagano	ORG
cjfa-33345	213	8	m.s.	GPE
cjfa-33345	213	9	2002	DATE
cjfa-33345	216	1	frb	ORG
cjfa-33345	216	2	philadelphia	GPE
cjfa-33345	216	3	02-2	CARDINAL
cjfa-33345	217	1	jensen	PERSON
cjfa-33345	217	2	m.c.	PERSON
cjfa-33345	217	3	1986	DATE
cjfa-33345	219	1	american	NORP
cjfa-33345	219	2	76(2	CARDINAL
cjfa-33345	219	3	323	CARDINAL
cjfa-33345	221	1	jensen	PERSON
cjfa-33345	221	2	m.c.	GPE
cjfa-33345	221	3	w.h.	GPE
cjfa-33345	221	4	1976	DATE
cjfa-33345	223	1	journal of financial economics	ORG
cjfa-33345	223	2	3(4	CARDINAL
cjfa-33345	223	3	305-360	CARDINAL
cjfa-33345	224	1	http:// dx.doi.org/10.1016/0304-405x(76)90026-x.	PERSON
cjfa-33345	225	1	jensen	PERSON
cjfa-33345	225	2	m.c.	GPE
cjfa-33345	225	3	& murphy	PERSON
cjfa-33345	225	4	k.j.	GPE
cjfa-33345	225	5	1990	DATE
cjfa-33345	227	1	98(2	DATE
cjfa-33345	227	2	225	CARDINAL
cjfa-33345	229	1	jondrow	GPE
cjfa-33345	229	2	j., lovell	GPE
cjfa-33345	229	3	c.a.	GPE
cjfa-33345	229	4	materov, i.s.	ORG
cjfa-33345	229	5	1982	DATE
cjfa-33345	231	1	econometrics	ORG
cjfa-33345	231	2	19(2-3	CARDINAL
cjfa-33345	231	3	233	CARDINAL
cjfa-33345	233	1	kartal	PERSON
cjfa-33345	233	2	m.t.	GPE
cjfa-33345	233	3	catikkas	NORP
cjfa-33345	233	4	ö.	GPE
cjfa-33345	233	5	2018	DATE
cjfa-33345	235	1	borsa istanbul review	ORG
cjfa-33345	235	2	150	CARDINAL
cjfa-33345	236	1	http://dx.doi	PERSON
cjfa-33345	237	1	org/10.1016	PERSON
cjfa-33345	238	1	morck	NORP
cjfa-33345	238	2	r.	NORP
cjfa-33345	238	3	a., & vishney	ORG
cjfa-33345	238	4	r.w.	GPE
cjfa-33345	238	5	1988	DATE
cjfa-33345	240	1	journal of financial economics	ORG
cjfa-33345	240	2	20	CARDINAL
cjfa-33345	240	3	293	CARDINAL
cjfa-33345	242	1	peasnell	PERSON
cjfa-33345	242	2	k.w.	GPE
cjfa-33345	242	3	pope	PERSON
cjfa-33345	242	4	p.f.	GPE
cjfa-33345	242	5	s.	PERSON
cjfa-33345	242	6	1998	DATE
cjfa-33345	244	1	lancaster university	ORG
cjfa-33345	245	1	2004	DATE
cjfa-33345	246	1	the united states	GPE
cjfa-33345	246	2	1994-2003	DATE
cjfa-33345	246	3	176	CARDINAL
cjfa-33345	247	1	washington: board of governors	ORG
cjfa-33345	248	1	shleifer	ORG
cjfa-33345	248	2	a., & vishney	ORG
cjfa-33345	248	3	r.w.	GPE
cjfa-33345	248	4	1997	DATE
cjfa-33345	250	1	737	CARDINAL
cjfa-33345	251	1	113	CARDINAL
cjfa-33345	251	2	d.c.	GPE
cjfa-33345	251	3	2011	DATE
cjfa-33345	253	1	federal reserve bank	ORG
cjfa-33345	253	2	st.	GPE
cjfa-33345	253	3	93	CARDINAL
cjfa-33345	253	4	419	CARDINAL
cjfa-33345	254	1	zhou	PERSON
cjfa-33345	254	2	h.	PERSON
cjfa-33345	254	3	o.s.	GPE
cjfa-33345	254	4	a.	PERSON
cjfa-33345	254	5	2018	DATE
cjfa-33345	255	1	greece	GPE
cjfa-33345	256	1	journal of international accounting	ORG
cjfa-33345	256	2	31	CARDINAL
cjfa-33345	256	3	20-36	DATE