id	sid	eid	entity	type
cjfa-41512	1	1	november 22	DATE
cjfa-41512	1	2	2021	DATE
cjfa-41512	1	3	march 19	DATE
cjfa-41512	1	4	2022	CARDINAL
cjfa-41512	2	1	nk.emekanwokeji@coou.edu.ng	ORG
cjfa-41512	2	2	chukwuemeka odumegwu ojukwu university	ORG
cjfa-41512	2	3	anambra state	GPE
cjfa-41512	2	4	nigeria	GPE
cjfa-41512	4	1	nangihlah@yahoo.co.uk	PERSON
cjfa-41512	4	2	ken saro-wiwa polytechnic	PERSON
cjfa-41512	4	3	nigeria	GPE
cjfa-41512	8	1	chieduchristiandspg@gmail.com	ORG
cjfa-41512	8	2	delta state	ORG
cjfa-41512	8	3	polytechnic	GPE
cjfa-41512	8	4	ogwashi-uku delta state	GPE
cjfa-41512	8	5	nigeria	GPE
cjfa-41512	9	1	chukwuemeka odumegwu ojukwu university	ORG
cjfa-41512	9	2	anambra state	GPE
cjfa-41512	9	3	nigeria	GPE
cjfa-41512	11	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-41512	11	2	2300-12402022	DATE
cjfa-41512	11	3	11	CARDINAL
cjfa-41512	11	4	2	CARDINAL
cjfa-41512	11	5	n.a.	GPE
cjfa-41512	11	6	nangih	PERSON
cjfa-41512	11	7	chiedu	NORP
cjfa-41512	11	8	c.o.	GPE
cjfa-41512	11	9	e.n.	GPE
cjfa-41512	11	10	2022	CARDINAL
cjfa-41512	12	1	nigeria	GPE
cjfa-41512	13	1	copernican journal of finance & accounting	ORG
cjfa-41512	13	2	11(2	CARDINAL
cjfa-41512	13	3	31–49	CARDINAL
cjfa-41512	14	1	a. emeka	PERSON
cjfa-41512	14	2	ken saro-wiwa	PERSON
cjfa-41512	14	3	christian	NORP
cjfa-41512	14	4	polytechnic ebele n. ekwunife	GPE
cjfa-41512	14	5	nigeria	GPE
cjfa-41512	15	1	n.a. emeka	ORG
cjfa-41512	15	2	e. nangih	PERSON
cjfa-41512	15	3	c.o.	GPE
cjfa-41512	15	4	chiedu	NORP
cjfa-41512	15	5	g3	ORG
cjfa-41512	15	6	g35	PERSON
cjfa-41512	16	1	nigeria	GPE
cjfa-41512	17	1	31	CARDINAL
cjfa-41512	17	2	2013 to 2019	DATE
cjfa-41512	17	3	217	CARDINAL
cjfa-41512	20	1	gordon	PERSON
cjfa-41512	24	1	omilabua	PRODUCT
cjfa-41512	24	2	alao	ORG
cjfa-41512	24	3	2018	DATE
cjfa-41512	24	4	three	CARDINAL
cjfa-41512	25	1	giang & tuan	ORG
cjfa-41512	25	2	2016	DATE
cjfa-41512	26	1	burhan	PERSON
cjfa-41512	26	2	2012	DATE
cjfa-41512	26	3	2020	DATE
cjfa-41512	28	1	omilabua	PRODUCT
cjfa-41512	28	2	alao	ORG
cjfa-41512	28	3	2018	DATE
cjfa-41512	29	1	nangih	PERSON
cjfa-41512	29	2	2021	CARDINAL
cjfa-41512	31	1	a later date	DATE
cjfa-41512	32	1	islam	ORG
cjfa-41512	32	2	2018	DATE
cjfa-41512	34	1	2020	DATE
cjfa-41512	36	1	margono & gantino	ORG
cjfa-41512	36	2	2021	DATE
cjfa-41512	38	1	one	CARDINAL
cjfa-41512	44	1	marfo-yiadom	ORG
cjfa-41512	44	2	agyei	GPE
cjfa-41512	44	3	2011	DATE
cjfa-41512	44	4	adelegan	PERSON
cjfa-41512	44	5	2003	DATE
cjfa-41512	44	6	2013	DATE
cjfa-41512	44	7	abiola	PERSON
cjfa-41512	44	8	2014	DATE
cjfa-41512	45	1	e. nangih	PERSON
cjfa-41512	45	2	c.o.	GPE
cjfa-41512	45	3	chiedu	NORP
cjfa-41512	46	1	i.	PERSON
cjfa-41512	46	2	nigeria	GPE
cjfa-41512	48	1	nigeria	GPE
cjfa-41512	50	1	nigeria	GPE
cjfa-41512	53	1	annual	DATE
cjfa-41512	54	1	annual	DATE
cjfa-41512	54	2	the nigerian stock exchange	ORG
cjfa-41512	55	1	thirty-one	CARDINAL
cjfa-41512	55	2	seven years	DATE
cjfa-41512	55	3	2013–2019	CARDINAL
cjfa-41512	55	4	217	CARDINAL
cjfa-41512	57	1	hausman	PERSON
cjfa-41512	58	1	mps	PERSON
cjfa-41512	59	1	as of 31st december	DATE
cjfa-41512	59	2	the years	DATE
cjfa-41512	62	1	3535	CARDINAL
cjfa-41512	62	2	years	DATE
cjfa-41512	62	3	the nigerian stock exchange	ORG
cjfa-41512	71	1	2010	DATE
cjfa-41512	72	1	i.	PERSON
cjfa-41512	72	2	n.a.	ORG
cjfa-41512	72	3	e. nangih	PERSON
cjfa-41512	72	4	c.o.	GPE
cjfa-41512	72	5	chiedu	NORP
cjfa-41512	72	6	one year	DATE
cjfa-41512	74	1	2020	DATE
cjfa-41512	76	1	annual	DATE
cjfa-41512	77	1	das (	ORG
cjfa-41512	77	2	2015	DATE
cjfa-41512	77	3	annual	DATE
cjfa-41512	82	1	ubesie et al	PERSON
cjfa-41512	82	2	2020	DATE
cjfa-41512	84	1	gordon	PERSON
cjfa-41512	84	2	1963	DATE
cjfa-41512	84	3	1962	DATE
cjfa-41512	88	1	3737	CARDINAL
cjfa-41512	88	2	today	DATE
cjfa-41512	89	1	one	CARDINAL
cjfa-41512	89	2	gordon	PERSON
cjfa-41512	89	3	2007	DATE
cjfa-41512	92	1	2020	DATE
cjfa-41512	92	2	nigeria	GPE
cjfa-41512	93	1	secondary	ORDINAL
cjfa-41512	93	2	annual	DATE
cjfa-41512	96	1	5%	PERCENT
cjfa-41512	97	1	sofyan	PERSON
cjfa-41512	97	2	2021	CARDINAL
cjfa-41512	97	3	36	CARDINAL
cjfa-41512	97	4	the indonesia stock exchange	ORG
cjfa-41512	97	5	between 2014 and 2018	DATE
cjfa-41512	103	1	2020	DATE
cjfa-41512	103	2	the nigerian stock exchange	ORG
cjfa-41512	103	3	2013 to 2018	DATE
cjfa-41512	106	1	n.a. emeka	ORG
cjfa-41512	106	2	e. nangih	PERSON
cjfa-41512	106	3	c.o.	GPE
cjfa-41512	106	4	chiedu	NORP
cjfa-41512	106	5	ekwunife3838 naz	PERSON
cjfa-41512	106	6	2020	DATE
cjfa-41512	106	7	pakistan	GPE
cjfa-41512	106	8	the karachi stock exchange	ORG
cjfa-41512	106	9	2010	DATE
cjfa-41512	111	1	hailin	GPE
cjfa-41512	111	2	2019	DATE
cjfa-41512	111	3	chinese	NORP
cjfa-41512	111	4	2011	DATE
cjfa-41512	114	1	jahiruddin	GPE
cjfa-41512	114	2	2019	DATE
cjfa-41512	114	3	35	CARDINAL
cjfa-41512	114	4	the dhaka stock exchange	ORG
cjfa-41512	114	5	dse	ORG
cjfa-41512	117	1	2019	DATE
cjfa-41512	117	2	nigeria	GPE
cjfa-41512	118	1	seven	CARDINAL
cjfa-41512	118	2	7	CARDINAL
cjfa-41512	118	3	sixteen	CARDINAL
cjfa-41512	118	4	16	CARDINAL
cjfa-41512	118	5	nigeria	GPE
cjfa-41512	119	1	annual	DATE
cjfa-41512	119	2	ten years	DATE
cjfa-41512	119	3	2009–2018	CARDINAL
cjfa-41512	120	1	nigeria	GPE
cjfa-41512	121	1	akram	PERSON
cjfa-41512	121	2	2018	DATE
cjfa-41512	121	3	amman	GPE
cjfa-41512	122	1	228	CARDINAL
cjfa-41512	123	1	annual	DATE
cjfa-41512	123	2	2010	DATE
cjfa-41512	123	3	2016	DATE
cjfa-41512	124	1	pearson correlation	ORG
cjfa-41512	126	1	3939	CARDINAL
cjfa-41512	126	2	2017	CARDINAL
cjfa-41512	128	1	the nigerian stock exchange	ORG
cjfa-41512	130	1	sharif	ORG
cjfa-41512	130	2	purohit	GPE
cjfa-41512	130	3	pillai	GPE
cjfa-41512	130	4	2015	DATE
cjfa-41512	130	5	41	CARDINAL
cjfa-41512	130	6	bahrain stock exchange	ORG
cjfa-41512	131	1	fe	ORG
cjfa-41512	133	1	mps	PERSON
cjfa-41512	133	2	agu	ORG
cjfa-41512	133	3	2015	CARDINAL
cjfa-41512	133	4	nigeria	GPE
cjfa-41512	134	1	annual	DATE
cjfa-41512	134	2	2003 to 2014	DATE
cjfa-41512	136	1	i.	PERSON
cjfa-41512	136	2	nigeria	GPE
cjfa-41512	137	1	dividend	PERSON
cjfa-41512	137	2	nigeria	GPE
cjfa-41512	138	1	nigeria	GPE
cjfa-41512	139	1	hafeez	GPE
cjfa-41512	139	2	shahbaz	PERSON
cjfa-41512	139	3	iftikhar	PERSON
cjfa-41512	139	4	2018	DATE
cjfa-41512	139	5	2019	DATE
cjfa-41512	139	6	nigeria	GPE
cjfa-41512	140	1	e. nangih	PERSON
cjfa-41512	140	2	c.o.	GPE
cjfa-41512	140	3	chiedu	NORP
cjfa-41512	140	4	1	CARDINAL
cjfa-41512	146	1	2	CARDINAL
cjfa-41512	146	2	mps	PERSON
cjfa-41512	147	1	1	CARDINAL
cjfa-41512	147	2	descriptive statistics	ORG
cjfa-41512	148	1	1	CARDINAL
cjfa-41512	148	2	mps div_pout	PERSON
cjfa-41512	149	1	67.07277 43.33742	CARDINAL
cjfa-41512	149	2	3.709662	CARDINAL
cjfa-41512	149	3	218.8303	CARDINAL
cjfa-41512	149	4	139.2547	CARDINAL
cjfa-41512	149	5	13.68729	CARDINAL
cjfa-41512	149	6	1556 1452.19	DATE
cjfa-41512	149	7	61.8217	CARDINAL
cjfa-41512	150	1	0	CARDINAL
cjfa-41512	150	2	5.366192	CARDINAL
cjfa-41512	150	3	3.65652	MONEY
cjfa-41512	150	4	6.528816	CARDINAL
cjfa-41512	150	5	32.41457 62.74239 42.60347	QUANTITY
cjfa-41512	150	6	51.3172	CARDINAL
cjfa-41512	150	7	2.154552	ORG
cjfa-41512	152	1	217	CARDINAL
cjfa-41512	152	2	217	CARDINAL
cjfa-41512	152	3	217	CARDINAL
cjfa-41512	152	4	217	CARDINAL
cjfa-41512	153	1	1	CARDINAL
cjfa-41512	154	1	n0.67	ORG
cjfa-41512	156	1	as low as	CARDINAL
cjfa-41512	157	1	n0.43	ORG
cjfa-41512	159	1	n3.71	GPE
cjfa-41512	159	2	n51.72	ORG
cjfa-41512	159	3	standard s	ORG
cjfa-41512	160	1	4141	CARDINAL
cjfa-41512	160	2	1	CARDINAL
cjfa-41512	161	1	n0.67	ORG
cjfa-41512	163	1	as low as	CARDINAL
cjfa-41512	164	1	n0.43	ORG
cjfa-41512	166	1	n3.71	GPE
cjfa-41512	166	2	n51.72	ORG
cjfa-41512	166	3	n4.95	ORG
cjfa-41512	167	1	6.75	CARDINAL
cjfa-41512	167	2	61.82	CARDINAL
cjfa-41512	167	3	0	CARDINAL
cjfa-41512	167	4	2.02	CARDINAL
cjfa-41512	168	1	9.24	CARDINAL
cjfa-41512	168	2	5.50	CARDINAL
cjfa-41512	170	1	30 years	DATE
cjfa-41512	170	2	13 years	DATE
cjfa-41512	171	1	55 years old	DATE
cjfa-41512	171	2	4 years old	DATE
cjfa-41512	174	1	three	CARDINAL
cjfa-41512	174	2	five	CARDINAL
cjfa-41512	174	3	three	CARDINAL
cjfa-41512	174	4	3	CARDINAL
cjfa-41512	177	1	2	CARDINAL
cjfa-41512	177	2	n.a.	ORG
cjfa-41512	177	3	e. nangih	PERSON
cjfa-41512	177	4	c.o.	GPE
cjfa-41512	177	5	chiedu	NORP
cjfa-41512	177	6	2	CARDINAL
cjfa-41512	177	7	n51.72	ORG
cjfa-41512	177	8	n4.95	ORG
cjfa-41512	178	1	6.75	CARDINAL
cjfa-41512	178	2	61.82	CARDINAL
cjfa-41512	178	3	0	CARDINAL
cjfa-41512	178	4	2.02	CARDINAL
cjfa-41512	179	1	9.24	CARDINAL
cjfa-41512	179	2	5.50	CARDINAL
cjfa-41512	181	1	30 years	DATE
cjfa-41512	181	2	13 years	DATE
cjfa-41512	182	1	55 years old	DATE
cjfa-41512	182	2	4 years old	DATE
cjfa-41512	185	1	three	CARDINAL
cjfa-41512	185	2	five	CARDINAL
cjfa-41512	185	3	three	CARDINAL
cjfa-41512	185	4	3	CARDINAL
cjfa-41512	188	1	2	CARDINAL
cjfa-41512	188	2	2	CARDINAL
cjfa-41512	189	1	obs w	ORG
cjfa-41512	189	2	217	CARDINAL
cjfa-41512	189	3	217	CARDINAL
cjfa-41512	189	4	0.00000	MONEY
cjfa-41512	189	5	217	CARDINAL
cjfa-41512	189	6	0.00000	MONEY
cjfa-41512	189	7	217	CARDINAL
cjfa-41512	190	1	217	CARDINAL
cjfa-41512	190	2	0.00016	MONEY
cjfa-41512	190	3	217	CARDINAL
cjfa-41512	190	4	0.87139	MONEY
cjfa-41512	190	5	6.990	CARDINAL
cjfa-41512	191	1	w	ORG
cjfa-41512	191	2	2	CARDINAL
cjfa-41512	192	1	w	ORG
cjfa-41512	193	1	w	ORG
cjfa-41512	193	2	close to	CARDINAL
cjfa-41512	193	3	1	CARDINAL
cjfa-41512	193	4	henderson	GPE
cjfa-41512	193	5	2006	DATE
cjfa-41512	193	6	peng	PERSON
cjfa-41512	193	7	2004	DATE
cjfa-41512	194	1	1	CARDINAL
cjfa-41512	194	2	o	DATE
cjfa-41512	195	1	w	ORG
cjfa-41512	195	2	2	CARDINAL
cjfa-41512	196	1	w	ORG
cjfa-41512	197	1	w	ORG
cjfa-41512	197	2	close to	CARDINAL
cjfa-41512	197	3	1	CARDINAL
cjfa-41512	197	4	henderson	GPE
cjfa-41512	197	5	2006	DATE
cjfa-41512	197	6	peng	PERSON
cjfa-41512	197	7	2004	DATE
cjfa-41512	198	1	1	CARDINAL
cjfa-41512	200	1	3	CARDINAL
cjfa-41512	202	1	2	CARDINAL
cjfa-41512	202	2	w	ORG
cjfa-41512	203	1	w	ORG
cjfa-41512	204	1	w	ORG
cjfa-41512	204	2	1	CARDINAL
cjfa-41512	204	3	henderson	GPE
cjfa-41512	204	4	2006	DATE
cjfa-41512	204	5	peng	PERSON
cjfa-41512	204	6	2004	DATE
cjfa-41512	205	1	w	ORG
cjfa-41512	205	2	0.50	CARDINAL
cjfa-41512	205	3	0.68	CARDINAL
cjfa-41512	205	4	0.97	CARDINAL
cjfa-41512	205	5	0.87	CARDINAL
cjfa-41512	205	6	1	CARDINAL
cjfa-41512	207	1	3	CARDINAL
cjfa-41512	207	2	mps div_pout div_yild dps	ORG
cjfa-41512	208	1	mps	PERSON
cjfa-41512	208	2	1.0000	CARDINAL
cjfa-41512	208	3	0.0883 1.0000 |	QUANTITY
cjfa-41512	208	4	0.1950	CARDINAL
cjfa-41512	209	1	1.0000	MONEY
cjfa-41512	209	2	0.5913 0.0000 |	QUANTITY
cjfa-41512	209	3	0.8942 0.1605 0.0844 1.0000	MONEY
cjfa-41512	209	4	0.0000 0.0180 0.2156	QUANTITY
cjfa-41512	211	1	0.0000	CARDINAL
cjfa-41512	211	2	0.0000	MONEY
cjfa-41512	211	3	0.1064	CARDINAL
cjfa-41512	212	1	0.1182 0.4641	CARDINAL
cjfa-41512	214	1	linear association	ORG
cjfa-41512	215	1	3	CARDINAL
cjfa-41512	216	1	0.09	CARDINAL
cjfa-41512	216	2	0.89	CARDINAL
cjfa-41512	216	3	two	CARDINAL
cjfa-41512	216	4	0.29	CARDINAL
cjfa-41512	218	1	o	DATE
cjfa-41512	219	1	4343	CARDINAL
cjfa-41512	219	2	2	CARDINAL
cjfa-41512	219	3	w	ORG
cjfa-41512	220	1	w	ORG
cjfa-41512	221	1	w	ORG
cjfa-41512	221	2	1	CARDINAL
cjfa-41512	221	3	henderson	GPE
cjfa-41512	221	4	2006	DATE
cjfa-41512	221	5	peng	PERSON
cjfa-41512	221	6	2004	DATE
cjfa-41512	222	1	w	ORG
cjfa-41512	222	2	0.50	CARDINAL
cjfa-41512	222	3	0.68	CARDINAL
cjfa-41512	222	4	0.97	CARDINAL
cjfa-41512	222	5	0.87	CARDINAL
cjfa-41512	222	6	1	CARDINAL
cjfa-41512	224	1	linear association	ORG
cjfa-41512	225	1	3	CARDINAL
cjfa-41512	226	1	0.09	CARDINAL
cjfa-41512	226	2	0.89	CARDINAL
cjfa-41512	226	3	two	CARDINAL
cjfa-41512	226	4	0.29	CARDINAL
cjfa-41512	229	1	1%	PERCENT
cjfa-41512	229	2	89%	PERCENT
cjfa-41512	230	1	-0.36	ORG
cjfa-41512	231	1	58%	PERCENT
cjfa-41512	231	2	70%	PERCENT
cjfa-41512	232	1	sharif	ORG
cjfa-41512	232	2	purohit	GPE
cjfa-41512	232	3	pillai	GPE
cjfa-41512	232	4	2015	DATE
cjfa-41512	232	5	two	CARDINAL
cjfa-41512	232	6	70%	PERCENT
cjfa-41512	235	1	hausman	PERSON
cjfa-41512	236	1	n.a.	ORG
cjfa-41512	236	2	e. nangih	PERSON
cjfa-41512	236	3	c.o.	GPE
cjfa-41512	236	4	chiedu	NORP
cjfa-41512	236	5	5 percent	PERCENT
cjfa-41512	237	1	less than 0.05	MONEY
cjfa-41512	237	2	5%	PERCENT
cjfa-41512	238	1	chi2	ORG
cjfa-41512	238	2	1343.05	CARDINAL
cjfa-41512	238	3	0.0000	CARDINAL
cjfa-41512	239	1	4	CARDINAL
cjfa-41512	240	1	1	CARDINAL
cjfa-41512	240	2	4	CARDINAL
cjfa-41512	241	1	1%	PERCENT
cjfa-41512	242	1	1%	PERCENT
cjfa-41512	243	1	o	DATE
cjfa-41512	244	1	about 70%	PERCENT
cjfa-41512	244	2	0.6899	CARDINAL
cjfa-41512	244	3	the nigerian stock exchange	ORG
cjfa-41512	245	1	9.13	CARDINAL
cjfa-41512	245	2	0.0000	CARDINAL
cjfa-41512	245	3	1%	PERCENT
cjfa-41512	247	1	7.713(0.000	CARDINAL
cjfa-41512	249	1	0.05(5%	PERCENT
cjfa-41512	250	1	5%	PERCENT
cjfa-41512	251	1	7.713(0.000	CARDINAL
cjfa-41512	254	1	two	CARDINAL
cjfa-41512	258	1	gordon	PERSON
cjfa-41512	262	1	2020	DATE
cjfa-41512	262	2	sharif et al.	PERSON
cjfa-41512	262	3	2015	DATE
cjfa-41512	262	4	sofyan	PERSON
cjfa-41512	262	5	2020	DATE
cjfa-41512	263	1	2020	DATE
cjfa-41512	264	1	2015	DATE
cjfa-41512	264	2	naz	PERSON
cjfa-41512	264	3	2020	DATE
cjfa-41512	264	4	raja	PERSON
cjfa-41512	264	5	2017	CARDINAL
cjfa-41512	264	6	habib	PERSON
cjfa-41512	264	7	kiani	PERSON
cjfa-41512	264	8	khan	GPE
cjfa-41512	264	9	2012	DATE
cjfa-41512	268	1	2020	DATE
cjfa-41512	268	2	2020	DATE
cjfa-41512	269	1	miller	ORG
cjfa-41512	269	2	modigliani	PERSON
cjfa-41512	269	3	1961	DATE
cjfa-41512	269	4	n.a.	PERSON
cjfa-41512	269	5	e. nangih	PERSON
cjfa-41512	269	6	c.o.	GPE
cjfa-41512	269	7	chiedu	NORP
cjfa-41512	269	8	e.n. ekwunife4646	GPE
cjfa-41512	273	1	jahiruddin	GPE
cjfa-41512	273	2	2019	DATE
cjfa-41512	273	3	habib et al	PERSON
cjfa-41512	274	1	2012	DATE
cjfa-41512	275	1	nigeria stock exchange	ORG
cjfa-41512	275	2	2013	DATE
cjfa-41512	275	3	2019	DATE
cjfa-41512	278	1	1963	DATE
cjfa-41512	280	1	miller	ORG
cjfa-41512	280	2	modigliani	PERSON
cjfa-41512	280	3	1961	DATE
cjfa-41512	280	4	1963	DATE
cjfa-41512	281	1	4747	CARDINAL
cjfa-41512	281	2	abiola	PERSON
cjfa-41512	281	3	j.o.	GPE
cjfa-41512	282	1	2014	DATE
cjfa-41512	284	1	9(1	CARDINAL
cjfa-41512	284	2	167–178	CARDINAL
cjfa-41512	285	1	adelegan, o.j.	ORG
cjfa-41512	285	2	2003	DATE
cjfa-41512	286	1	nigeria	GPE
cjfa-41512	287	1	african development review	ORG
cjfa-41512	287	2	15(1	CARDINAL
cjfa-41512	288	1	aifuwa	PERSON
cjfa-41512	288	2	h.o.	PERSON
cjfa-41512	288	3	2020	DATE
cjfa-41512	290	1	copernican journal of finance & accounting	ORG
cjfa-41512	290	2	9(1	CARDINAL
cjfa-41512	291	1	http://dx.doi	PERSON
cjfa-41512	293	1	ajanthan	PERSON
cjfa-41512	293	2	a.	PERSON
cjfa-41512	293	3	2013	DATE
cjfa-41512	294	1	sri lanka	GPE
cjfa-41512	295	1	international journal of scientific	ORG
cjfa-41512	295	2	3(6	CARDINAL
cjfa-41512	295	3	1–6	CARDINAL
cjfa-41512	296	1	akram	PERSON
cjfa-41512	296	2	s.a.	GPE
cjfa-41512	296	3	h.m.	GPE
cjfa-41512	296	4	2018	DATE
cjfa-41512	297	1	amman stock exchange	ORG
cjfa-41512	298	1	academy of accounting and	ORG
cjfa-41512	298	2	22(2	CARDINAL
cjfa-41512	298	3	amidu	PERSON
cjfa-41512	298	4	2007	DATE
cjfa-41512	299	1	ghana stock exchange	ORG
cjfa-41512	300	1	4(2	CARDINAL
cjfa-41512	300	2	103–112	CARDINAL
cjfa-41512	301	1	ashara	PERSON
cjfa-41512	301	2	o.e.	GPE
cjfa-41512	301	3	n.a.	GPE
cjfa-41512	301	4	l.a.	GPE
cjfa-41512	301	5	2020	DATE
cjfa-41512	302	1	nigeria	GPE
cjfa-41512	303	1	international journal	ORG
cjfa-41512	303	2	6(11	CARDINAL
cjfa-41512	303	3	10–19	DATE
cjfa-41512	304	1	l., & cleary	ORG
cjfa-41512	304	2	s.	PERSON
cjfa-41512	304	3	2010	DATE
cjfa-41512	306	1	the journal of financial and	ORG
cjfa-41512	306	2	41(2	CARDINAL
cjfa-41512	306	3	439–453	CARDINAL
cjfa-41512	307	1	burhan	ORG
cjfa-41512	307	2	a.h.	GPE
cjfa-41512	307	3	w.	PERSON
cjfa-41512	307	4	2012	DATE
cjfa-41512	309	1	journal of economics	ORG
cjfa-41512	309	2	ventura	GPE
cjfa-41512	309	3	257–272	CARDINAL
cjfa-41512	310	1	chiedu	NORP
cjfa-41512	310	2	c.o.	GPE
cjfa-41512	310	3	2020	DATE
cjfa-41512	311	1	nigeria	GPE
cjfa-41512	312	1	journal of accounting	ORG
cjfa-41512	312	2	6(3	CARDINAL
cjfa-41512	312	3	74–80	CARDINAL
cjfa-41512	313	1	c.i.	GPE
cjfa-41512	313	2	a.u.	GPE
cjfa-41512	313	3	c.i.	GPE
cjfa-41512	313	4	2015	CARDINAL
cjfa-41512	314	1	nigeria	GPE
cjfa-41512	315	1	european journal of accounting	ORG
cjfa-41512	315	2	3(11	CARDINAL
cjfa-41512	315	3	40–59	DATE
cjfa-41512	316	1	j.l.	GPE
cjfa-41512	316	2	2017	CARDINAL
cjfa-41512	318	1	equatorial journal of finance	ORG
cjfa-41512	318	2	2(2	CARDINAL
cjfa-41512	318	3	1–16	CARDINAL
cjfa-41512	319	1	n.t.	GPE
cjfa-41512	319	2	d.a.	PERSON
cjfa-41512	319	3	2016	CARDINAL
cjfa-41512	320	1	vietnam	GPE
cjfa-41512	321	1	32(2	CARDINAL
cjfa-41512	322	1	gordon	PERSON
cjfa-41512	322	2	m.	PERSON
cjfa-41512	322	3	1963	DATE
cjfa-41512	324	1	44(1	CARDINAL
cjfa-41512	324	2	37–51	CARDINAL
cjfa-41512	325	1	habib	PERSON
cjfa-41512	325	2	kiani	PERSON
cjfa-41512	325	3	z.i.	GPE
cjfa-41512	325	4	& khan	GPE
cjfa-41512	325	5	m.a.	GPE
cjfa-41512	325	6	2012	DATE
cjfa-41512	325	7	pakistan	GPE
cjfa-41512	326	1	global journal of management and business research	ORG
cjfa-41512	326	2	12(5	CARDINAL
cjfa-41512	326	3	78–84	CARDINAL
cjfa-41512	327	1	n.a. emeka	ORG
cjfa-41512	327	2	e. nangih	PERSON
cjfa-41512	327	3	c.o.	GPE
cjfa-41512	327	4	chiedu	NORP
cjfa-41512	327	5	e.n. ekwunife4848 hafeez	PERSON
cjfa-41512	327	6	m.m.	GPE
cjfa-41512	327	7	shahbaz	PERSON
cjfa-41512	327	8	s., iftikhar, i., & butt	ORG
cjfa-41512	327	9	h.a.	GPE
cjfa-41512	327	10	2018	DATE
cjfa-41512	328	1	pakistan	GPE
cjfa-41512	329	1	international journal of advance study	ORG
cjfa-41512	329	2	1(4	CARDINAL
cjfa-41512	330	1	hailin	GPE
cjfa-41512	330	2	q., & jingxu	ORG
cjfa-41512	330	3	z.	PERSON
cjfa-41512	330	4	2019	DATE
cjfa-41512	332	1	china	GPE
cjfa-41512	333	1	copernican journal of finance & accounting	ORG
cjfa-41512	333	2	8(1	CARDINAL
cjfa-41512	333	3	59–101	CARDINAL
cjfa-41512	335	1	haque	PERSON
cjfa-41512	335	2	r.	NORP
cjfa-41512	335	3	jahiruddin	GPE
cjfa-41512	335	4	a.t.m.	ORG
cjfa-41512	335	5	f.	PERSON
cjfa-41512	335	6	2019	DATE
cjfa-41512	336	1	dhaka stock exchange	ORG
cjfa-41512	337	1	australian academy of accounting	ORG
cjfa-41512	337	2	4(3	CARDINAL
cjfa-41512	338	1	henderson	GPE
cjfa-41512	338	2	a.r.	GPE
cjfa-41512	338	3	2006	DATE
cjfa-41512	340	1	clinica chimica acta	ORG
cjfa-41512	340	2	366(1–2	CARDINAL
cjfa-41512	340	3	112	CARDINAL
cjfa-41512	342	1	iftikhar	PERSON
cjfa-41512	342	2	a.b.	GPE
cjfa-41512	342	3	raja	PERSON
cjfa-41512	342	4	k.n.	GPE
cjfa-41512	342	5	2017	CARDINAL
cjfa-41512	344	1	32–37	CARDINAL
cjfa-41512	345	1	islam	ORG
cjfa-41512	345	2	m.s.	GPE
cjfa-41512	345	3	2018	DATE
cjfa-41512	346	1	bangladesh	GPE
cjfa-41512	347	1	copernican journal of finance & accounting	ORG
cjfa-41512	347	2	7(2	CARDINAL
cjfa-41512	347	3	43–61	DATE
cjfa-41512	349	1	labhane	PERSON
cjfa-41512	349	2	n.b.	GPE
cjfa-41512	349	3	& das	PERSON
cjfa-41512	349	4	r.c.	GPE
cjfa-41512	349	5	2015	CARDINAL
cjfa-41512	350	1	indian	NORP
cjfa-41512	351	1	macrothink institute: business	ORG
cjfa-41512	351	2	5(2	CARDINAL
cjfa-41512	351	3	217	CARDINAL
cjfa-41512	351	4	241	CARDINAL
cjfa-41512	353	1	j. (	PERSON
cjfa-41512	353	2	1962	DATE
cjfa-41512	355	1	243–269	CARDINAL
cjfa-41512	355	2	marfo-yiadom	PERSON
cjfa-41512	355	3	e., & agyei	ORG
cjfa-41512	355	4	s.k.	GPE
cjfa-41512	355	5	2011	DATE
cjfa-41512	356	1	ghana	GPE
cjfa-41512	357	1	international journal of economics	ORG
cjfa-41512	357	2	3(4	CARDINAL
cjfa-41512	357	3	202–207	CARDINAL
cjfa-41512	358	1	margono	PERSON
cjfa-41512	358	2	f.p.	GPE
cjfa-41512	358	3	r.	NORP
cjfa-41512	358	4	2021	CARDINAL
cjfa-41512	359	1	indonesia stock exchange	ORG
cjfa-41512	360	1	copernican journal of finance & accounting	ORG
cjfa-41512	360	2	10(2	DATE
cjfa-41512	360	3	45–61	DATE
cjfa-41512	362	1	modigliani	PERSON
cjfa-41512	362	2	f., & miller	ORG
cjfa-41512	362	3	m. (	PERSON
cjfa-41512	362	4	1961	DATE
cjfa-41512	364	1	journal of business	ORG
cjfa-41512	364	2	34(4	CARDINAL
cjfa-41512	364	3	411–433	CARDINAL
cjfa-41512	365	1	nangih	PERSON
cjfa-41512	365	2	2021	CARDINAL
cjfa-41512	366	1	nigeria	GPE
cjfa-41512	367	1	journal of applied financial econometrics	ORG
cjfa-41512	367	2	2(1	CARDINAL
cjfa-41512	367	3	15–27	CARDINAL
cjfa-41512	368	1	naz	PERSON
cjfa-41512	368	2	m., & siddiqui	ORG
cjfa-41512	368	3	d.a.	PERSON
cjfa-41512	368	4	2020	DATE
cjfa-41512	369	1	pakistan	GPE
cjfa-41512	369	2	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3681292	ORG
cjfa-41512	369	3	5.10.2021	CARDINAL
cjfa-41512	370	1	f.y, alao	ORG
cjfa-41512	370	2	a.a & situ	ORG
cjfa-41512	370	3	2018	DATE
cjfa-41512	371	1	nigeria	GPE
cjfa-41512	372	1	nile journal of business and economics	ORG
cjfa-41512	372	2	10	CARDINAL
cjfa-41512	373	1	peng	PERSON
cjfa-41512	373	2	2004	DATE
cjfa-41512	374	1	sas	ORG
cjfa-41512	375	1	indianapolis	GPE
cjfa-41512	376	1	1&type	DATE
cjfa-41512	377	1	sharif	ORG
cjfa-41512	377	2	t.	GPE
cjfa-41512	377	3	purohit, h., & pillai	ORG
cjfa-41512	377	4	2015	CARDINAL
cjfa-41512	378	1	bahrain stock exchange	ORG
cjfa-41512	379	1	international journal of economics	ORG
cjfa-41512	379	2	7(3	CARDINAL
cjfa-41512	379	3	207–216	CARDINAL
cjfa-41512	381	1	4949	CARDINAL
cjfa-41512	381	2	m.c.	GPE
cjfa-41512	381	3	c.e.	GPE
cjfa-41512	381	4	f.c.	PERSON
cjfa-41512	381	5	2020	DATE
cjfa-41512	382	1	nigeria	GPE
cjfa-41512	383	1	science journal of business and management	ORG
cjfa-41512	383	2	8(1	CARDINAL
cjfa-41512	385	1	v.n.	GPE
cjfa-41512	385	2	2020	DATE
cjfa-41512	385	3	nigeria	GPE
cjfa-41512	386	1	journal of economics	ORG
cjfa-41512	386	2	3(3	CARDINAL
cjfa-41512	386	3	1055–1065	DATE
cjfa-41512	387	1	b.	PERSON
cjfa-41512	387	2	h.s.	GPE
cjfa-41512	387	3	s.	PERSON
cjfa-41512	387	4	2021	CARDINAL
cjfa-41512	388	1	indonesia	GPE
cjfa-41512	389	1	169	CARDINAL
cjfa-41512	389	2	117–122	CARDINAL
cjfa-41512	390	1	usman	GPE
cjfa-41512	390	2	o.a.	GPE
cjfa-41512	390	3	a.o.	GPE
cjfa-41512	390	4	2019	DATE
cjfa-41512	391	1	nigeria	GPE
cjfa-41512	392	1	international journal of research	ORG
cjfa-41512	392	2	6(6	CARDINAL
cjfa-41512	392	3	190–194	CARDINAL