id	sid	eid	entity	type
cjfa-38789	1	1	september 17	DATE
cjfa-38789	1	2	2021	DATE
cjfa-38789	1	3	december 13, 2021	DATE
cjfa-38789	2	1	university of tunis	ORG
cjfa-38789	2	2	tunisia	GPE
cjfa-38789	2	3	514 779-7365	CARDINAL
cjfa-38789	4	1	university of jeddah	ORG
cjfa-38789	4	2	jeddah	GPE
cjfa-38789	4	3	saudi arabia	GPE
cjfa-38789	4	4	university of tunis	ORG
cjfa-38789	4	5	tunisia	GPE
cjfa-38789	5	1	0002-5745-0243	CARDINAL
cjfa-38789	6	1	azhaar.lajmi@isg.rnu.tn, department of finance	ORG
cjfa-38789	6	2	high institute of management	ORG
cjfa-38789	6	3	university of tunis	ORG
cjfa-38789	6	4	tunisia	GPE
cjfa-38789	6	5	+216-53958536	ORG
cjfa-38789	7	1	copernican journal of finance &	ORG
cjfa-38789	7	2	2300-3065	CARDINAL
cjfa-38789	7	3	2300-12402022	DATE
cjfa-38789	7	4	11	CARDINAL
cjfa-38789	7	5	1	CARDINAL
cjfa-38789	7	6	h.f.	GPE
cjfa-38789	7	7	belanès, a., & lajmi	ORG
cjfa-38789	7	8	a.	PERSON
cjfa-38789	7	9	2022	CARDINAL
cjfa-38789	9	1	copernican journal of finance & accounting	ORG
cjfa-38789	9	2	29–47	CARDINAL
cjfa-38789	10	1	hela frikha	PERSON
cjfa-38789	11	1	j e l	PERSON
cjfa-38789	11	2	m42	GPE
cjfa-38789	11	3	c23	ORG
cjfa-38789	12	1	hela frikha chaari	PERSON
cjfa-38789	12	2	amel belanès	PERSON
cjfa-38789	12	3	azhaar lajmi30	PERSON
cjfa-38789	14	1	5,613	CARDINAL
cjfa-38789	29	1	us	GPE
cjfa-38789	30	1	2002	DATE
cjfa-38789	31	1	2015	DATE
cjfa-38789	33	1	2018	DATE
cjfa-38789	35	1	31	CARDINAL
cjfa-38789	35	2	aicpa	ORG
cjfa-38789	35	3	2002	DATE
cjfa-38789	37	1	beneish	NORP
cjfa-38789	37	2	lee & nichols	ORG
cjfa-38789	37	3	2012	DATE
cjfa-38789	37	4	2015	DATE
cjfa-38789	38	1	three	CARDINAL
cjfa-38789	38	2	2020	DATE
cjfa-38789	39	1	first	ORDINAL
cjfa-38789	40	1	beneish et al.	PERSON
cjfa-38789	40	2	2012	DATE
cjfa-38789	40	3	2015	DATE
cjfa-38789	41	1	altman	ORG
cjfa-38789	41	2	1968	DATE
cjfa-38789	41	3	2015	DATE
cjfa-38789	43	1	2015	DATE
cjfa-38789	45	1	beneish et al.	PERSON
cjfa-38789	45	2	2012	DATE
cjfa-38789	46	1	2015	DATE
cjfa-38789	49	1	two	CARDINAL
cjfa-38789	50	1	first	ORDINAL
cjfa-38789	51	1	second	ORDINAL
cjfa-38789	51	2	three	CARDINAL
cjfa-38789	53	1	section 2	LAW
cjfa-38789	54	1	section 3	LAW
cjfa-38789	55	1	section 4	LAW
cjfa-38789	55	2	section 5	LAW
cjfa-38789	56	1	hela frikha chaari	PERSON
cjfa-38789	56	2	amel belanès	PERSON
cjfa-38789	56	3	azhaar lajmi32	PERSON
cjfa-38789	56	4	three	CARDINAL
cjfa-38789	57	1	chen	PERSON
cjfa-38789	57	2	hou & lee	ORG
cjfa-38789	57	3	2013	DATE
cjfa-38789	59	1	petrascu & tieanu	ORG
cjfa-38789	59	2	2014	DATE
cjfa-38789	60	1	zeng	GPE
cjfa-38789	60	2	yang	PERSON
cjfa-38789	60	3	shi	PERSON
cjfa-38789	60	4	2020	DATE
cjfa-38789	61	1	sanusi & mohamed	ORG
cjfa-38789	61	2	2015	DATE
cjfa-38789	62	1	first	ORDINAL
cjfa-38789	63	1	neffati, khiari & lajmi	ORG
cjfa-38789	63	2	2021	CARDINAL
cjfa-38789	63	3	lajmi & gana	ORG
cjfa-38789	63	4	2013	DATE
cjfa-38789	63	5	lajmi & yab	ORG
cjfa-38789	63	6	2021	DATE
cjfa-38789	64	1	schatt & bruynseels	ORG
cjfa-38789	64	2	2018	DATE
cjfa-38789	65	1	at least three	CARDINAL
cjfa-38789	65	2	2018	DATE
cjfa-38789	66	1	chen et al.	PERSON
cjfa-38789	66	2	2013	DATE
cjfa-38789	67	1	33	CARDINAL
cjfa-38789	68	1	second	ORDINAL
cjfa-38789	70	1	zalata, tauringana & tingbani	ORG
cjfa-38789	70	2	2018	DATE
cjfa-38789	71	1	bilal	PERSON
cjfa-38789	71	2	chen & komal	ORG
cjfa-38789	71	3	2018	DATE
cjfa-38789	72	1	2018	DATE
cjfa-38789	73	1	2018	DATE
cjfa-38789	73	2	2018	DATE
cjfa-38789	80	1	hela frikha chaari	PERSON
cjfa-38789	80	2	amel belanès	PERSON
cjfa-38789	80	3	azhaar	PERSON
cjfa-38789	80	4	malis & novak	ORG
cjfa-38789	80	5	2016	DATE
cjfa-38789	81	1	khiari	PERSON
cjfa-38789	81	2	ouertani	ORG
cjfa-38789	81	3	2021	CARDINAL
cjfa-38789	81	4	four	CARDINAL
cjfa-38789	82	1	four	CARDINAL
cjfa-38789	82	2	four	CARDINAL
cjfa-38789	82	3	jacob, desai & agarwalla	ORG
cjfa-38789	82	4	2018	DATE
cjfa-38789	83	1	fourth	ORDINAL
cjfa-38789	84	1	jensen	PERSON
cjfa-38789	84	2	1976	DATE
cjfa-38789	86	1	li & ma	ORG
cjfa-38789	86	2	2018	DATE
cjfa-38789	86	3	2012	DATE
cjfa-38789	87	1	li	PERSON
cjfa-38789	87	2	ma	PERSON
cjfa-38789	87	3	2018	DATE
cjfa-38789	88	1	ajibola	ORG
cjfa-38789	88	2	2021	CARDINAL
cjfa-38789	91	1	bryan & mason	ORG
cjfa-38789	91	2	2016	DATE
cjfa-38789	92	1	fifth	ORDINAL
cjfa-38789	95	1	35	CARDINAL
cjfa-38789	95	2	5,613	CARDINAL
cjfa-38789	95	3	11 years	DATE
cjfa-38789	95	4	2003 to 2013	DATE
cjfa-38789	96	1	three	CARDINAL
cjfa-38789	96	2	the new york stock exchange	ORG
cjfa-38789	96	3	nyse	ORG
cjfa-38789	96	4	the national association of securities dealers	ORG
cjfa-38789	96	5	the american stock exchange	ORG
cjfa-38789	96	6	nyse	ORG
cjfa-38789	101	1	1	CARDINAL
cjfa-38789	104	1	zero	CARDINAL
cjfa-38789	105	1	2005	DATE
cjfa-38789	106	1	2015	DATE
cjfa-38789	108	1	1968	DATE
cjfa-38789	108	2	migliano	PERSON
cjfa-38789	108	3	2013	DATE
cjfa-38789	108	4	2002	DATE
cjfa-38789	109	1	altman	ORG
cjfa-38789	109	2	hela frikha chaari	PERSON
cjfa-38789	109	3	amel belanès	PERSON
cjfa-38789	109	4	azhaar lajmi36	GPE
cjfa-38789	111	1	altman	ORG
cjfa-38789	111	2	2002	DATE
cjfa-38789	112	1	altman	ORG
cjfa-38789	112	2	1968	DATE
cjfa-38789	114	1	z	ORG
cjfa-38789	114	2	altman	ORG
cjfa-38789	114	3	1968	DATE
cjfa-38789	116	1	altman	ORG
cjfa-38789	116	2	1986	DATE
cjfa-38789	116	3	1.2a + 1.4b	DATE
cjfa-38789	118	1	1	CARDINAL
cjfa-38789	118	2	2.99	CARDINAL
cjfa-38789	119	1	1.81	CARDINAL
cjfa-38789	120	1	two	CARDINAL
cjfa-38789	120	2	1.81	CARDINAL
cjfa-38789	120	3	2.99	CARDINAL
cjfa-38789	121	1	1999	DATE
cjfa-38789	123	1	+ 0.920 dsri +	DATE
cjfa-38789	123	2	aqi	ORG
cjfa-38789	123	3	sgi	ORG
cjfa-38789	123	4	0.172	CARDINAL
cjfa-38789	123	5	0.327	CARDINAL
cjfa-38789	123	6	tata	ORG
cjfa-38789	123	7	1	CARDINAL
cjfa-38789	124	1	one	CARDINAL
cjfa-38789	124	2	less than 2.99	CARDINAL
cjfa-38789	124	3	1	CARDINAL
cjfa-38789	124	4	0	CARDINAL
cjfa-38789	125	1	37	CARDINAL
cjfa-38789	125	2	1	CARDINAL
cjfa-38789	126	1	1	CARDINAL
cjfa-38789	126	2	less than 2.99	CARDINAL
cjfa-38789	126	3	0	CARDINAL
cjfa-38789	128	1	1.2a + 1.4b + 3.3c	DATE
cjfa-38789	129	1	+ 0.920 dsri +	DATE
cjfa-38789	129	2	aqi	ORG
cjfa-38789	129	3	sgi	ORG
cjfa-38789	129	4	0.172	CARDINAL
cjfa-38789	129	5	0.327	CARDINAL
cjfa-38789	129	6	tata	ORG
cjfa-38789	132	1	1ppentt-1	CARDINAL
cjfa-38789	134	1	1	CARDINAL
cjfa-38789	135	1	1	CARDINAL
cjfa-38789	136	1	1	CARDINAL
cjfa-38789	137	1	xsgat / salet	LAW
cjfa-38789	140	1	1	CARDINAL
cjfa-38789	140	2	0	CARDINAL
cjfa-38789	140	3	1	CARDINAL
cjfa-38789	140	4	1	CARDINAL
cjfa-38789	140	5	0	CARDINAL
cjfa-38789	140	6	o	DATE
cjfa-38789	141	1	coram	ORG
cjfa-38789	141	2	ferguson & moroney	ORG
cjfa-38789	141	3	2008	DATE
cjfa-38789	142	1	two	CARDINAL
cjfa-38789	143	1	lajmi & yab	ORG
cjfa-38789	143	2	2021	DATE
cjfa-38789	144	1	hela frikha chaari	PERSON
cjfa-38789	144	2	amel belanès	PERSON
cjfa-38789	144	3	azhaar lajmi38	ORG
cjfa-38789	145	1	one	CARDINAL
cjfa-38789	145	2	zero	CARDINAL
cjfa-38789	145	3	bajra & cadez	ORG
cjfa-38789	145	4	2018	DATE
cjfa-38789	145	5	2018	DATE
cjfa-38789	145	6	lajmi & yab	ORG
cjfa-38789	145	7	2021	DATE
cjfa-38789	146	1	two	CARDINAL
cjfa-38789	147	1	first	ORDINAL
cjfa-38789	148	1	one	CARDINAL
cjfa-38789	148	2	zero	CARDINAL
cjfa-38789	148	3	lajmi & gana	ORG
cjfa-38789	148	4	2017	DATE
cjfa-38789	148	5	ammar	PERSON
cjfa-38789	148	6	haq, 2018	ORG
cjfa-38789	148	7	2018	DATE
cjfa-38789	149	1	secondly	ORDINAL
cjfa-38789	149	2	bryan & mason	ORG
cjfa-38789	149	3	2016	DATE
cjfa-38789	155	1	+β1	DATE
cjfa-38789	164	1	1	CARDINAL
cjfa-38789	168	1	1 to 5,613	CARDINAL
cjfa-38789	169	1	the year	DATE
cjfa-38789	169	2	2003 to 2013	DATE
cjfa-38789	171	1	39	CARDINAL
cjfa-38789	172	1	2	CARDINAL
cjfa-38789	172	2	3	CARDINAL
cjfa-38789	173	1	2	CARDINAL
cjfa-38789	173	2	30,895 0.197 0.207	QUANTITY
cjfa-38789	173	3	0.999	CARDINAL
cjfa-38789	173	4	q_tobin	ORG
cjfa-38789	173	5	30,895	CARDINAL
cjfa-38789	173	6	1.462	MONEY
cjfa-38789	173	7	30,895	CARDINAL
cjfa-38789	173	8	0.554 0.032	CARDINAL
cjfa-38789	173	9	9.738	CARDINAL
cjfa-38789	173	10	25,105	CARDINAL
cjfa-38789	173	11	5.926	MONEY
cjfa-38789	173	12	22,828	CARDINAL
cjfa-38789	173	13	1.000	CARDINAL
cjfa-38789	173	14	q_tobin	ORG
cjfa-38789	173	15	tobin	PERSON
cjfa-38789	173	16	thousands of dollars	MONEY
cjfa-38789	174	1	o	DATE
cjfa-38789	175	1	2	CARDINAL
cjfa-38789	175	2	about 5,926 million usd	MONEY
cjfa-38789	175	3	more than half	CARDINAL
cjfa-38789	175	4	about 5,960 million usd	MONEY
cjfa-38789	179	1	2002	DATE
cjfa-38789	180	1	section 301	LAW
cjfa-38789	180	2	2002	DATE
cjfa-38789	180	3	three	CARDINAL
cjfa-38789	181	1	amel belanès	PERSON
cjfa-38789	181	2	azhaar lajmi40	ORG
cjfa-38789	182	1	2	CARDINAL
cjfa-38789	182	2	20.4%	PERCENT
cjfa-38789	184	1	20%	PERCENT
cjfa-38789	184	2	14.67%	PERCENT
cjfa-38789	186	1	american	NORP
cjfa-38789	187	1	3	CARDINAL
cjfa-38789	187	2	1.46	CARDINAL
cjfa-38789	187	3	1.03	CARDINAL
cjfa-38789	188	1	1	CARDINAL
cjfa-38789	189	1	2	CARDINAL
cjfa-38789	190	1	-0.06	CARDINAL
cjfa-38789	190	2	0.03	CARDINAL
cjfa-38789	190	3	3	CARDINAL
cjfa-38789	190	4	18,112	CARDINAL
cjfa-38789	190	5	9.06	CARDINAL
cjfa-38789	190	6	0	CARDINAL
cjfa-38789	191	1	762 3.38 1 21,784	MONEY
cjfa-38789	191	2	96.62	CARDINAL
cjfa-38789	191	3	10,275	CARDINAL
cjfa-38789	191	4	65.63	CARDINAL
cjfa-38789	191	5	1	CARDINAL
cjfa-38789	192	1	1	CARDINAL
cjfa-38789	192	2	zero	CARDINAL
cjfa-38789	194	1	1	CARDINAL
cjfa-38789	194	2	0	CARDINAL
cjfa-38789	195	1	1	CARDINAL
cjfa-38789	195	2	at least one	CARDINAL
cjfa-38789	195	3	0	CARDINAL
cjfa-38789	196	1	o	DATE
cjfa-38789	197	1	3	CARDINAL
cjfa-38789	198	1	only 1,804	CARDINAL
cjfa-38789	198	2	19,916	CARDINAL
cjfa-38789	198	3	9.06%	PERCENT
cjfa-38789	199	1	3	CARDINAL
cjfa-38789	199	2	60.05%	PERCENT
cjfa-38789	200	1	41	CARDINAL
cjfa-38789	200	2	four	CARDINAL
cjfa-38789	200	3	65.63%	PERCENT
cjfa-38789	200	4	four	CARDINAL
cjfa-38789	201	1	96.62%	PERCENT
cjfa-38789	201	2	cga	ORG
cjfa-38789	204	1	0.7	CARDINAL
cjfa-38789	206	1	4	CARDINAL
cjfa-38789	207	1	4	CARDINAL
cjfa-38789	207	2	lev q_ratio	DATE
cjfa-38789	208	1	aud_big	PERSON
cjfa-38789	210	1	0.04625	CARDINAL
cjfa-38789	211	1	25105	DATE
cjfa-38789	211	2	0.02445	CARDINAL
cjfa-38789	211	3	0.0002 22546	CARDINAL
cjfa-38789	211	4	30895	DATE
cjfa-38789	211	5	0.29999	CARDINAL
cjfa-38789	211	6	0.07926	CARDINAL
cjfa-38789	211	7	29898	CARDINAL
cjfa-38789	211	8	25105	DATE
cjfa-38789	212	1	0.29999	CARDINAL
cjfa-38789	212	2	30895	DATE
cjfa-38789	212	3	0.22443	CARDINAL
cjfa-38789	212	4	25105	DATE
cjfa-38789	212	5	0.21548	CARDINAL
cjfa-38789	212	6	25105	DATE
cjfa-38789	212	7	25105	DATE
cjfa-38789	212	8	25105	DATE
cjfa-38789	213	1	24687	DATE
cjfa-38789	213	2	25105	DATE
cjfa-38789	214	1	22828	DATE
cjfa-38789	215	1	0.0002	CARDINAL
cjfa-38789	215	2	22175	DATE
cjfa-38789	216	1	20491	CARDINAL
cjfa-38789	217	1	22828	DATE
cjfa-38789	217	2	0.04625	CARDINAL
cjfa-38789	217	3	24687	DATE
cjfa-38789	218	1	22175	DATE
cjfa-38789	219	1	0.07167	CARDINAL
cjfa-38789	219	2	29898	DATE
cjfa-38789	221	1	0.0090	CARDINAL
cjfa-38789	221	2	0.0002 22175	CARDINAL
cjfa-38789	221	3	0.02445	CARDINAL
cjfa-38789	221	4	0.0002 22546	CARDINAL
cjfa-38789	222	1	0.0011	CARDINAL
cjfa-38789	222	2	0.0090	CARDINAL
cjfa-38789	222	3	20251	DATE
cjfa-38789	222	4	hela frikha chaari	PERSON
cjfa-38789	222	5	amel belanès	PERSON
cjfa-38789	222	6	azhaar lajmi42	PERSON
cjfa-38789	222	7	lev q_ratio roa	DATE
cjfa-38789	222	8	q_tobin	ORG
cjfa-38789	222	9	tobin	PERSON
cjfa-38789	223	1	10%	PERCENT
cjfa-38789	223	2	5%	PERCENT
cjfa-38789	223	3	1%	PERCENT
cjfa-38789	224	1	o	DATE
cjfa-38789	225	1	5	CARDINAL
cjfa-38789	226	1	first	ORDINAL
cjfa-38789	229	1	jokipii	ORG
cjfa-38789	229	2	2013	DATE
cjfa-38789	230	1	5	CARDINAL
cjfa-38789	230	2	second	ORDINAL
cjfa-38789	234	1	bradbury &	ORG
cjfa-38789	234	2	2009	DATE
cjfa-38789	235	1	5	CARDINAL
cjfa-38789	236	1	wald chi-deux	PERSON
cjfa-38789	236	2	1	CARDINAL
cjfa-38789	236	3	0.3503 0.5571	MONEY
cjfa-38789	236	4	1	CARDINAL
cjfa-38789	236	5	1	CARDINAL
cjfa-38789	236	6	1	CARDINAL
cjfa-38789	236	7	0.0001	CARDINAL
cjfa-38789	236	8	4	CARDINAL
cjfa-38789	236	9	43	CARDINAL
cjfa-38789	236	10	wald chi-deux	PERSON
cjfa-38789	236	11	1	CARDINAL
cjfa-38789	236	12	0.3503 0.5571	MONEY
cjfa-38789	236	13	1	CARDINAL
cjfa-38789	236	14	1	CARDINAL
cjfa-38789	236	15	0.0647 28.0484	QUANTITY
cjfa-38789	236	16	0.0001	CARDINAL
cjfa-38789	237	1	1	CARDINAL
cjfa-38789	238	1	1	CARDINAL
cjfa-38789	238	2	0.0601 28.9807	MONEY
cjfa-38789	238	3	1	CARDINAL
cjfa-38789	238	4	1	CARDINAL
cjfa-38789	238	5	chi-deux	PERSON
cjfa-38789	239	1	660.0053 9	CARDINAL
cjfa-38789	239	2	702.2342 9	DATE
cjfa-38789	240	1	637.8153 9	CARDINAL
cjfa-38789	240	2	q_tobin	ORG
cjfa-38789	240	3	tobin	PERSON
cjfa-38789	241	1	10%	PERCENT
cjfa-38789	241	2	5%	PERCENT
cjfa-38789	241	3	1%	PERCENT
cjfa-38789	242	1	o	DATE
cjfa-38789	243	1	5	CARDINAL
cjfa-38789	243	2	third	ORDINAL
cjfa-38789	247	1	5	CARDINAL
cjfa-38789	247	2	fifth	ORDINAL
cjfa-38789	250	1	bilal et al	PERSON
cjfa-38789	251	1	2018	DATE
cjfa-38789	252	1	5	CARDINAL
cjfa-38789	253	1	hela frikha chaari	PERSON
cjfa-38789	253	2	amel belanès	PERSON
cjfa-38789	253	3	azhaar lajmi44	PERSON
cjfa-38789	253	4	5	CARDINAL
cjfa-38789	254	1	ammar et al.	PERSON
cjfa-38789	254	2	2018	DATE
cjfa-38789	255	1	5	CARDINAL
cjfa-38789	261	1	two	CARDINAL
cjfa-38789	262	1	first	ORDINAL
cjfa-38789	263	1	second	ORDINAL
cjfa-38789	264	1	5,613	CARDINAL
cjfa-38789	264	2	2003–2013	CARDINAL
cjfa-38789	274	1	first	ORDINAL
cjfa-38789	275	1	second	ORDINAL
cjfa-38789	275	2	45	CARDINAL
cjfa-38789	277	1	two	CARDINAL
cjfa-38789	285	1	e.i.	GPE
cjfa-38789	285	2	1986	DATE
cjfa-38789	287	1	new york	GPE
cjfa-38789	287	2	john wiley	PERSON
cjfa-38789	288	1	altman	ORG
cjfa-38789	288	2	e.i.	GPE
cjfa-38789	288	3	1968	DATE
cjfa-38789	290	1	23(4	CARDINAL
cjfa-38789	290	2	589–609	CARDINAL
cjfa-38789	291	1	http://dx.doi	PERSON
cjfa-38789	292	1	6261.1968.tb00843.x	CARDINAL
cjfa-38789	293	1	altman	ORG
cjfa-38789	293	2	e.i.	GPE
cjfa-38789	293	3	2002	DATE
cjfa-38789	294	1	2	CARDINAL
cjfa-38789	295	1	nyu	ORG
cjfa-38789	297	1	american institute of certified	ORG
cjfa-38789	297	2	aicpa	ORG
cjfa-38789	297	3	2002	DATE
cjfa-38789	298	1	section 316	LAW
cjfa-38789	299	1	new york	GPE
cjfa-38789	299	2	aicpa	ORG
cjfa-38789	300	1	ammar, a.	ORG
cjfa-38789	300	2	m., & ul haq	ORG
cjfa-38789	300	3	m.a.	PERSON
cjfa-38789	300	4	2018	DATE
cjfa-38789	301	1	four	CARDINAL
cjfa-38789	302	1	pakistan	GPE
cjfa-38789	303	1	international journal of financial studies	ORG
cjfa-38789	303	2	6(2	CARDINAL
cjfa-38789	303	3	58	DATE
cjfa-38789	303	4	1–22	CARDINAL
cjfa-38789	305	1	bajra	PERSON
cjfa-38789	305	2	2018	DATE
cjfa-38789	306	1	8th	ORDINAL
cjfa-38789	307	1	42(1	CARDINAL
cjfa-38789	307	2	151–163	CARDINAL
cjfa-38789	309	1	beneish	NORP
cjfa-38789	309	2	m.d.	PERSON
cjfa-38789	309	3	1999	DATE
cjfa-38789	311	1	24–36	CARDINAL
cjfa-38789	312	1	beneish	PERSON
cjfa-38789	312	2	m.d.	GPE
cjfa-38789	312	3	lee, c.m.c.	PERSON
cjfa-38789	312	4	d.c.	GPE
cjfa-38789	312	5	2012	DATE
cjfa-38789	315	1	bilal	PERSON
cjfa-38789	315	2	b.	PERSON
cjfa-38789	315	3	chen	PERSON
cjfa-38789	315	4	s., & komal	ORG
cjfa-38789	315	5	2018	DATE
cjfa-38789	317	1	journal of business research	ORG
cjfa-38789	317	2	84	CARDINAL
cjfa-38789	317	3	253–270	CARDINAL
cjfa-38789	318	1	http://dx.doi	PERSON
cjfa-38789	319	1	org/10.1016/j.jbusres.2017.11.048	ORG
cjfa-38789	320	1	bryan	PERSON
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cjfa-38789	320	3	t.w.	GPE
cjfa-38789	320	4	2016	CARDINAL
cjfa-38789	322	1	34	CARDINAL
cjfa-38789	322	2	99–109	PRODUCT
cjfa-38789	323	1	http://dx.doi.org/10.1016/j.adiac.2016.08.001	NORP
cjfa-38789	324	1	hela frikha chaari	PERSON
cjfa-38789	324	2	amel belanès	PERSON
cjfa-38789	324	3	azhaar lajmi46 chen	PERSON
cjfa-38789	324	4	j.	PERSON
cjfa-38789	324	5	d.	NORP
cjfa-38789	324	6	hou	GPE
cjfa-38789	324	7	w., & lee	ORG
cjfa-38789	324	8	2013	DATE
cjfa-38789	325	1	chinese	NORP
cjfa-38789	326	1	15	CARDINAL
cjfa-38789	326	2	http://dx.doi	PERSON
cjfa-38789	327	1	coram	ORG
cjfa-38789	327	2	ferguson	GPE
cjfa-38789	327	3	moroney	PERSON
cjfa-38789	327	4	r. (	PERSON
cjfa-38789	327	5	2008	DATE
cjfa-38789	329	1	48(4	CARDINAL
cjfa-38789	329	2	543–559	CARDINAL
cjfa-38789	331	1	dakhlaoui	PERSON
cjfa-38789	331	2	m.	PERSON
cjfa-38789	331	3	a., & gana	ORG
cjfa-38789	331	4	m.	PERSON
cjfa-38789	331	5	2017	CARDINAL
cjfa-38789	332	1	tunisia	GPE
cjfa-38789	333	1	journal of applied economics	ORG
cjfa-38789	333	2	7(1	DATE
cjfa-38789	334	1	gullkvist	PERSON
cjfa-38789	334	2	b., & jokipii	ORG
cjfa-38789	334	3	a.	PERSON
cjfa-38789	334	4	2013	DATE
cjfa-38789	336	1	24(1	CARDINAL
cjfa-38789	336	2	44	CARDINAL
cjfa-38789	338	1	iazzolino	NORP
cjfa-38789	338	2	2013	DATE
cjfa-38789	340	1	10(2	DATE
cjfa-38789	340	2	44–54	DATE
cjfa-38789	341	1	jacob	PERSON
cjfa-38789	341	2	j., desai	PERSON
cjfa-38789	341	3	n.k.	GPE
cjfa-38789	341	4	s. (2018	ORG
cjfa-38789	342	1	four	CARDINAL
cjfa-38789	342	2	india	GPE
cjfa-38789	343	1	33(2	CARDINAL
cjfa-38789	343	2	43–58	CARDINAL
cjfa-38789	345	1	jensen	PERSON
cjfa-38789	345	2	m., & meckling	ORG
cjfa-38789	345	3	w.	PERSON
cjfa-38789	345	4	1976	DATE
cjfa-38789	347	1	journal of financial economics	ORG
cjfa-38789	347	2	3	CARDINAL
cjfa-38789	347	3	305–360	CARDINAL
cjfa-38789	348	1	http:// dx.doi.org/10.1016/0304-405x(76)90026-x.	PERSON
cjfa-38789	348	2	a., & gana	ORG
cjfa-38789	348	3	m. (	PERSON
cjfa-38789	348	4	2013	DATE
cjfa-38789	350	1	euronext brussels	PERSON
cjfa-38789	351	1	international journal of financial management research and development	ORG
cjfa-38789	351	2	3(2	CARDINAL
cjfa-38789	351	3	22–38	CARDINAL
cjfa-38789	352	1	a., & yab	ORG
cjfa-38789	352	2	m.	PERSON
cjfa-38789	352	3	2021	CARDINAL
cjfa-38789	353	1	tunisian	NORP
cjfa-38789	354	1	euromed journal of business	ORG
cjfa-38789	356	1	a.	PERSON
cjfa-38789	356	2	khiari	PERSON
cjfa-38789	356	3	w., & ouertani	ORG
cjfa-38789	356	4	2021	CARDINAL
cjfa-38789	357	1	tunisian	NORP
cjfa-38789	358	1	international journal of accounting	ORG
cjfa-38789	358	2	6(2	CARDINAL
cjfa-38789	358	3	1–15	CARDINAL
cjfa-38789	359	1	li	PERSON
cjfa-38789	359	2	2018	DATE
cjfa-38789	361	1	chinese	NORP
cjfa-38789	362	1	asia-pacific journal of accounting and economics	ORG
cjfa-38789	362	2	1–20	CARDINAL
cjfa-38789	364	1	mironiuc	PERSON
cjfa-38789	364	2	m., & robu	ORG
cjfa-38789	364	3	i.b.	PERSON
cjfa-38789	364	4	2012	DATE
cjfa-38789	366	1	62	DATE
cjfa-38789	366	2	179–183	CARDINAL
cjfa-38789	368	1	neffati	ORG
cjfa-38789	368	2	khiari	PERSON
cjfa-38789	368	3	w., & lajmi,	ORG
cjfa-38789	368	4	a.	PERSON
cjfa-38789	368	5	2021	CARDINAL
cjfa-38789	369	1	us	GPE
cjfa-38789	370	1	copernican journal of finance	ORG
cjfa-38789	370	2	9(3	CARDINAL
cjfa-38789	370	3	99–113	PRODUCT
cjfa-38789	372	1	ozcelik	PERSON
cjfa-38789	372	2	2020	DATE
cjfa-38789	373	1	the borsa instanbul	ORG
cjfa-38789	374	1	102	CARDINAL
cjfa-38789	374	2	131–153	CARDINAL
cjfa-38789	374	3	47	CARDINAL
cjfa-38789	374	4	petrascu	GPE
cjfa-38789	374	5	d., & tieanu	ORG
cjfa-38789	374	6	a.	PERSON
cjfa-38789	374	7	2014	DATE
cjfa-38789	376	1	procedia economics	ORG
cjfa-38789	376	2	16	CARDINAL
cjfa-38789	376	3	489–497	CARDINAL
cjfa-38789	377	1	5671(14)00829-6	CARDINAL
cjfa-38789	378	1	poretti	GPE
cjfa-38789	378	2	a., & bruynseels	ORG
cjfa-38789	378	3	l. (2018	ORG
cjfa-38789	379	1	western europe	LOC
cjfa-38789	380	1	journal of accounting literature	ORG
cjfa-38789	380	2	40(1	CARDINAL
cjfa-38789	380	3	29–53	CARDINAL
cjfa-38789	382	1	rainsbury	GPE
cjfa-38789	382	2	e.a.	GPE
cjfa-38789	382	3	bradbury	GPE
cjfa-38789	382	4	m., & cahan	ORG
cjfa-38789	382	5	s.f.	GPE
cjfa-38789	382	6	2009	DATE
cjfa-38789	384	1	contemporary accounting and economics	ORG
cjfa-38789	384	2	5(1	CARDINAL
cjfa-38789	384	3	20–33	CARDINAL
cjfa-38789	386	1	rezaee	GPE
cjfa-38789	386	2	z.	PERSON
cjfa-38789	386	3	2005	DATE
cjfa-38789	388	1	16(3	CARDINAL
cjfa-38789	388	2	277–298	CARDINAL
cjfa-38789	389	1	roshayani, a.	PERSON
cjfa-38789	389	2	m.i.	GPE
cjfa-38789	389	3	2015	CARDINAL
cjfa-38789	390	1	malaysia	GPE
cjfa-38789	391	1	indian	NORP
cjfa-38789	391	2	8(1	CARDINAL
cjfa-38789	391	3	34–53	CARDINAL
cjfa-38789	393	1	saheed	PERSON
cjfa-38789	393	2	d.o.	PERSON
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cjfa-38789	393	4	i.m.	GPE
cjfa-38789	393	5	l.	PERSON
cjfa-38789	393	6	2021	CARDINAL
cjfa-38789	394	1	nigeria	GPE
cjfa-38789	395	1	copernican journal of finance & accounting	ORG
cjfa-38789	396	1	sanusi	PERSON
cjfa-38789	396	2	z.m.	GPE
cjfa-38789	396	3	2015	DATE
cjfa-38789	398	1	journal of economics business and management	ORG
cjfa-38789	398	2	3(2	CARDINAL
cjfa-38789	398	3	194–200	CARDINAL
cjfa-38789	400	1	zager	PERSON
cjfa-38789	400	2	malis	NORP
cjfa-38789	400	3	s.s.	GPE
cjfa-38789	400	4	a.	PERSON
cjfa-38789	400	5	2016	DATE
cjfa-38789	402	1	procedia economics	ORG
cjfa-38789	402	2	39	CARDINAL
cjfa-38789	402	3	693–700	DATE
cjfa-38789	404	1	zalata, a.m.	TIME
cjfa-38789	404	2	tauringana	PERSON
cjfa-38789	404	3	i.	PERSON
cjfa-38789	404	4	2018	DATE
cjfa-38789	406	1	55	CARDINAL
cjfa-38789	406	2	170–183	CARDINAL
cjfa-38789	408	1	zeng	PERSON
cjfa-38789	408	2	yang	PERSON
cjfa-38789	408	3	2020	DATE
cjfa-38789	410	1	china	GPE
cjfa-38789	411	1	international journal of accounting & information management	ORG
cjfa-38789	411	2	29(1	CARDINAL
cjfa-38789	411	3	1–26	DATE