id	sid	eid	entity	type
cjfa-41545	1	1	may 1	DATE
cjfa-41545	1	2	2022	CARDINAL
cjfa-41545	1	3	june 6	DATE
cjfa-41545	1	4	2022	CARDINAL
cjfa-41545	3	1	desai@nirmauni.ac.in	PERSON
cjfa-41545	3	2	pandit deendayal energy university	ORG
cjfa-41545	3	3	gandhinagar	GPE
cjfa-41545	3	4	gujarat	GPE
cjfa-41545	3	5	india	GPE
cjfa-41545	3	6	8160467579	DATE
cjfa-41545	5	1	avaniraval@nirmauni.ac.in, institute of management	ORG
cjfa-41545	5	2	nirma university	ORG
cjfa-41545	5	3	ahmedabad gujarat	GPE
cjfa-41545	5	4	india	GPE
cjfa-41545	5	5	9375482929	CARDINAL
cjfa-41545	6	1	0002-3933-6316	CARDINAL
cjfa-41545	7	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-41545	7	2	2300-12402022	DATE
cjfa-41545	7	3	11	CARDINAL
cjfa-41545	7	4	3 desai	PERSON
cjfa-41545	7	5	r., & raval, a.	ORG
cjfa-41545	7	6	2022	CARDINAL
cjfa-41545	8	1	indian	NORP
cjfa-41545	9	1	copernican journal of finance & accounting	ORG
cjfa-41545	9	2	11(3	CARDINAL
cjfa-41545	9	3	9–25	DATE
cjfa-41545	9	4	http://dx.doi	PERSON
cjfa-41545	10	1	org/10.12775	PERSON
cjfa-41545	10	2	rajesh desai* pandit	PERSON
cjfa-41545	10	3	deendayal energy university avani raval** institute of management	ORG
cjfa-41545	10	4	nirma university	ORG
cjfa-41545	10	5	indian	NORP
cjfa-41545	10	6	india	GPE
cjfa-41545	11	1	j e l	PERSON
cjfa-41545	15	1	230	CARDINAL
cjfa-41545	15	2	annual	DATE
cjfa-41545	15	3	cdp	ORG
cjfa-41545	15	4	annual	DATE
cjfa-41545	17	1	rajesh desai	PERSON
cjfa-41545	17	2	raval1010	PERSON
cjfa-41545	18	1	gmm	ORG
cjfa-41545	20	1	one	CARDINAL
cjfa-41545	22	1	the united nations	ORG
cjfa-41545	23	1	2005	DATE
cjfa-41545	23	2	kyoto	PERSON
cjfa-41545	24	1	busch & hoffmann	ORG
cjfa-41545	24	2	2011	DATE
cjfa-41545	24	3	lewandowski	PERSON
cjfa-41545	24	4	2017	DATE
cjfa-41545	25	1	ghg	GPE
cjfa-41545	25	2	jeswani	NORP
cjfa-41545	25	3	wehrmeyer & mulugetta	ORG
cjfa-41545	25	4	2008	DATE
cjfa-41545	25	5	raval	ORG
cjfa-41545	25	6	saxena & thanki	ORG
cjfa-41545	25	7	2021	DATE
cjfa-41545	25	8	matsumura	GPE
cjfa-41545	25	9	prakash & vera-muñoz	ORG
cjfa-41545	25	10	2014	DATE
cjfa-41545	27	1	kleimeier & viehs	ORG
cjfa-41545	27	2	2016	DATE
cjfa-41545	28	1	nishitani & kokubu	ORG
cjfa-41545	28	2	2012	DATE
cjfa-41545	28	3	martin & moosa	ORG
cjfa-41545	28	4	2013	DATE
cjfa-41545	29	1	india	GPE
cjfa-41545	29	2	aifuwa	ORG
cjfa-41545	29	3	2020	DATE
cjfa-41545	30	1	1111 bon	DATE
cjfa-41545	32	1	poshakwale & courtis	ORG
cjfa-41545	32	2	2005	DATE
cjfa-41545	33	1	tobin	ORG
cjfa-41545	36	1	india	GPE
cjfa-41545	37	1	three	CARDINAL
cjfa-41545	38	1	first	ORDINAL
cjfa-41545	38	2	indian	NORP
cjfa-41545	38	3	fourth	ORDINAL
cjfa-41545	38	4	kumar & firoz,	ORG
cjfa-41545	38	5	2018	DATE
cjfa-41545	40	1	secondly	ORDINAL
cjfa-41545	40	2	seven years	DATE
cjfa-41545	40	3	2013–2019	CARDINAL
cjfa-41545	41	1	third	ORDINAL
cjfa-41545	42	1	indian	NORP
cjfa-41545	43	1	india	GPE
cjfa-41545	43	2	annual	DATE
cjfa-41545	43	3	cdp	ORG
cjfa-41545	43	4	annual	DATE
cjfa-41545	44	1	7 years	DATE
cjfa-41545	44	2	2013–2019	CARDINAL
cjfa-41545	44	3	second	ORDINAL
cjfa-41545	45	1	rajesh desai	PERSON
cjfa-41545	47	1	verrecchia	ORG
cjfa-41545	47	2	1983	DATE
cjfa-41545	48	1	two	CARDINAL
cjfa-41545	48	2	2014	DATE
cjfa-41545	48	3	kouhy & lavers	ORG
cjfa-41545	48	4	1995	DATE
cjfa-41545	49	1	clarkson, overell & chapple, 2011	ORG
cjfa-41545	50	1	konteos	GPE
cjfa-41545	50	2	sariannidis & chaitidis	ORG
cjfa-41545	50	3	2017	DATE
cjfa-41545	51	1	brammer & pavelin	ORG
cjfa-41545	51	2	2006	DATE
cjfa-41545	53	1	two	CARDINAL
cjfa-41545	53	2	henri & talbot	ORG
cjfa-41545	53	3	2012	DATE
cjfa-41545	55	1	nairn-birch & lim	ORG
cjfa-41545	55	2	2015	DATE
cjfa-41545	55	3	wang, li & gao	ORG
cjfa-41545	55	4	2014	DATE
cjfa-41545	56	1	1313	CARDINAL
cjfa-41545	56	2	1995	DATE
cjfa-41545	57	1	hart & yeung, 2000	LAW
cjfa-41545	58	1	2012	DATE
cjfa-41545	58	2	2021	CARDINAL
cjfa-41545	59	1	al-tuwaijri	PERSON
cjfa-41545	59	2	christensen	PERSON
cjfa-41545	59	3	hughes ii	PERSON
cjfa-41545	59	4	2004	DATE
cjfa-41545	59	5	wang et al	PERSON
cjfa-41545	59	6	2014	DATE
cjfa-41545	59	7	kumar	PERSON
cjfa-41545	59	8	firoz	PERSON
cjfa-41545	59	9	2019	DATE
cjfa-41545	61	1	margolis	ORG
cjfa-41545	61	2	walsh	PERSON
cjfa-41545	61	3	2008	DATE
cjfa-41545	61	4	garcia-castro	PERSON
cjfa-41545	61	5	canela	PERSON
cjfa-41545	61	6	2010	DATE
cjfa-41545	62	1	lee	PERSON
cjfa-41545	62	2	klassen	GPE
cjfa-41545	62	3	2013	DATE
cjfa-41545	63	1	saka	NORP
cjfa-41545	63	2	2014	DATE
cjfa-41545	63	3	more than 1000	CARDINAL
cjfa-41545	63	4	japanese	NORP
cjfa-41545	64	1	matsumura et al	PERSON
cjfa-41545	65	1	2014	DATE
cjfa-41545	66	1	lenox	GPE
cjfa-41545	66	2	2001	DATE
cjfa-41545	66	3	al-tuwaijri et al	PERSON
cjfa-41545	66	4	2004	DATE
cjfa-41545	66	5	al.	PERSON
cjfa-41545	66	6	2013	DATE
cjfa-41545	67	1	delmas et al	PERSON
cjfa-41545	68	1	2015	DATE
cjfa-41545	68	2	1095	CARDINAL
cjfa-41545	69	1	tobin	ORG
cjfa-41545	70	1	ghg	ORG
cjfa-41545	70	2	2015	DATE
cjfa-41545	72	1	wang et al	PERSON
cjfa-41545	72	2	2014	DATE
cjfa-41545	72	3	australian	NORP
cjfa-41545	74	1	ganda	ORG
cjfa-41545	74	2	milondzo	PERSON
cjfa-41545	74	3	2018	DATE
cjfa-41545	74	4	south african	NORP
cjfa-41545	75	1	kumar	PERSON
cjfa-41545	75	2	firoz	PERSON
cjfa-41545	75	3	2019	DATE
cjfa-41545	75	4	rajesh desai	PERSON
cjfa-41545	80	1	1	CARDINAL
cjfa-41545	81	1	1	CARDINAL
cjfa-41545	83	1	margono	PERSON
cjfa-41545	83	2	gantino	PERSON
cjfa-41545	83	3	2021	CARDINAL
cjfa-41545	84	1	1	CARDINAL
cjfa-41545	85	1	king & lenox (	ORG
cjfa-41545	85	2	2001	DATE
cjfa-41545	85	3	delmas et al	PERSON
cjfa-41545	86	1	2015	CARDINAL
cjfa-41545	86	2	delmas et al	PERSON
cjfa-41545	87	1	2015	DATE
cjfa-41545	87	2	cem	ORG
cjfa-41545	87	3	wang et al	PERSON
cjfa-41545	88	1	2014	DATE
cjfa-41545	88	2	delmas et al	PERSON
cjfa-41545	89	1	2015	CARDINAL
cjfa-41545	89	2	2004	DATE
cjfa-41545	89	3	1515	CARDINAL
cjfa-41545	89	4	li et al	PERSON
cjfa-41545	89	5	2014	DATE
cjfa-41545	89	6	matsumura et al	PERSON
cjfa-41545	90	1	2014	DATE
cjfa-41545	90	2	2017	CARDINAL
cjfa-41545	90	3	griffin	PERSON
cjfa-41545	90	4	lont, & sun (	ORG
cjfa-41545	90	5	2017	CARDINAL
cjfa-41545	90	6	2014	DATE
cjfa-41545	90	7	ganda & milondzo	ORG
cjfa-41545	90	8	2018	DATE
cjfa-41545	90	9	o	DATE
cjfa-41545	90	10	cmie	ORG
cjfa-41545	91	1	cdp	ORG
cjfa-41545	92	1	india	GPE
cjfa-41545	93	1	kumar & firoz, 2018	ORG
cjfa-41545	95	1	2	CARDINAL
cjfa-41545	96	1	2	CARDINAL
cjfa-41545	96	2	2013 35	DATE
cjfa-41545	96	3	2014	DATE
cjfa-41545	96	4	39	DATE
cjfa-41545	97	1	1	CARDINAL
cjfa-41545	97	2	rajesh desai	PERSON
cjfa-41545	97	3	annual	DATE
cjfa-41545	97	4	cdp	ORG
cjfa-41545	99	1	wang et al	PERSON
cjfa-41545	100	1	2014	DATE
cjfa-41545	101	1	2017	CARDINAL
cjfa-41545	101	2	cdp	ORG
cjfa-41545	103	1	co22	ORG
cjfa-41545	103	2	cdp india	ORG
cjfa-41545	103	3	cdp	ORG
cjfa-41545	104	1	two	CARDINAL
cjfa-41545	104	2	tobin	ORG
cjfa-41545	105	1	hepburn	PERSON
cjfa-41545	105	2	ward & grubb	ORG
cjfa-41545	105	3	2006	DATE
cjfa-41545	105	4	al.	PERSON
cjfa-41545	105	5	2013	DATE
cjfa-41545	105	6	lee et al.	PERSON
cjfa-41545	105	7	2013	DATE
cjfa-41545	105	8	2015	DATE
cjfa-41545	106	1	tobin	PERSON
cjfa-41545	107	1	× year	DATE
cjfa-41545	108	1	1	CARDINAL
cjfa-41545	109	1	× year	DATE
cjfa-41545	110	1	2	CARDINAL
cjfa-41545	110	2	1717	DATE
cjfa-41545	110	3	durbin-watson	ORG
cjfa-41545	110	4	dw	ORG
cjfa-41545	115	1	3	CARDINAL
cjfa-41545	116	1	first	ORDINAL
cjfa-41545	116	2	tobin	ORG
cjfa-41545	117	1	tobin	ORG
cjfa-41545	117	2	2.4114	CARDINAL
cjfa-41545	117	3	2.0318	CARDINAL
cjfa-41545	117	4	3.9180	CARDINAL
cjfa-41545	117	5	3.1600	CARDINAL
cjfa-41545	119	1	more than eight	CARDINAL
cjfa-41545	119	2	12.70 lakh matric tone	MONEY
cjfa-41545	121	1	10.67	CARDINAL
cjfa-41545	121	2	17.18	CARDINAL
cjfa-41545	122	1	0.3783	CARDINAL
cjfa-41545	124	1	rajesh desai	PERSON
cjfa-41545	124	2	raval1818	ORG
cjfa-41545	124	3	3	CARDINAL
cjfa-41545	124	4	descriptive statistics obs.	ORG
cjfa-41545	126	1	230	CARDINAL
cjfa-41545	126	2	230	CARDINAL
cjfa-41545	126	3	3.9180	ORG
cjfa-41545	126	4	2.9685	MONEY
cjfa-41545	126	5	mt	GPE
cjfa-41545	126	6	230	CARDINAL
cjfa-41545	126	7	2,517.00	CARDINAL
cjfa-41545	126	8	56,093,007.00	CARDINAL
cjfa-41545	126	9	186,860.00	CARDINAL
cjfa-41545	126	10	230	CARDINAL
cjfa-41545	126	11	1.6238	MONEY
cjfa-41545	126	12	230	CARDINAL
cjfa-41545	126	13	230	CARDINAL
cjfa-41545	126	14	0.2198	MONEY
cjfa-41545	126	15	230	CARDINAL
cjfa-41545	126	16	o	DATE
cjfa-41545	129	1	pearson	ORG
cjfa-41545	129	2	4	CARDINAL
cjfa-41545	130	1	lenox	GPE
cjfa-41545	130	2	2001	DATE
cjfa-41545	130	3	tobin	PERSON
cjfa-41545	134	1	mbv	PERSON
cjfa-41545	134	2	2.862	CARDINAL
cjfa-41545	134	3	1.762	CARDINAL
cjfa-41545	135	1	10	CARDINAL
cjfa-41545	135	2	wang et al	PERSON
cjfa-41545	135	3	2014	DATE
cjfa-41545	135	4	gujarati	ORG
cjfa-41545	135	5	2003	DATE
cjfa-41545	136	1	1919	DATE
cjfa-41545	136	2	4	CARDINAL
cjfa-41545	136	3	lev ci	PERSON
cjfa-41545	136	4	1.0000	CARDINAL
cjfa-41545	136	5	0.8717	CARDINAL
cjfa-41545	136	6	1.0000	CARDINAL
cjfa-41545	137	1	1.0000	CARDINAL
cjfa-41545	137	2	1.0000	CARDINAL
cjfa-41545	137	3	0.1501	CARDINAL
cjfa-41545	137	4	1.0000	MONEY
cjfa-41545	137	5	0.3089	CARDINAL
cjfa-41545	138	1	0.0279	CARDINAL
cjfa-41545	138	2	o	DATE
cjfa-41545	140	1	5	CARDINAL
cjfa-41545	140	2	mbv	PERSON
cjfa-41545	141	1	1%	PERCENT
cjfa-41545	143	1	kokubu	PERSON
cjfa-41545	143	2	2012	DATE
cjfa-41545	143	3	saka	PERSON
cjfa-41545	143	4	2014	DATE
cjfa-41545	144	1	2015	DATE
cjfa-41545	145	1	2013	DATE
cjfa-41545	146	1	ganda & milondzo	ORG
cjfa-41545	146	2	2018	DATE
cjfa-41545	146	3	wang et al.	PERSON
cjfa-41545	146	4	2014	DATE
cjfa-41545	148	1	rajesh desai	PERSON
cjfa-41545	148	2	avani raval2020	ORG
cjfa-41545	148	3	5	CARDINAL
cjfa-41545	149	1	0.8182	CARDINAL
cjfa-41545	149	2	9.5268	CARDINAL
cjfa-41545	149	3	1.2128	CARDINAL
cjfa-41545	150	1	0.1237	CARDINAL
cjfa-41545	150	2	0.5056	CARDINAL
cjfa-41545	150	3	0.7587	CARDINAL
cjfa-41545	150	4	1.5813	CARDINAL
cjfa-41545	150	5	1.1246	CARDINAL
cjfa-41545	152	1	0.3177	CARDINAL
cjfa-41545	156	1	5.1119	CARDINAL
cjfa-41545	156	2	0.0002	CARDINAL
cjfa-41545	157	1	5.8520	CARDINAL
cjfa-41545	157	2	0.0000	CARDINAL
cjfa-41545	157	3	5%	PERCENT
cjfa-41545	157	4	1%	PERCENT
cjfa-41545	157	5	10%	PERCENT
cjfa-41545	158	1	gmm	ORG
cjfa-41545	158	2	gmm	ORG
cjfa-41545	161	1	gmm	ORG
cjfa-41545	161	2	linck & netter	ORG
cjfa-41545	161	3	2012	DATE
cjfa-41545	161	4	mubeen	DATE
cjfa-41545	161	5	han	NORP
cjfa-41545	161	6	hussain	PERSON
cjfa-41545	161	7	2020	DATE
cjfa-41545	162	1	6	CARDINAL
cjfa-41545	162	2	wald	PERSON
cjfa-41545	162	3	arellano	PERSON
cjfa-41545	162	4	1	CARDINAL
cjfa-41545	162	5	2	CARDINAL
cjfa-41545	163	1	first	ORDINAL
cjfa-41545	164	1	2121	CARDINAL
cjfa-41545	164	2	6	CARDINAL
cjfa-41545	165	1	0.04112	CARDINAL
cjfa-41545	166	1	3.1051	CARDINAL
cjfa-41545	166	2	1.4079	CARDINAL
cjfa-41545	166	3	0.1087	CARDINAL
cjfa-41545	166	4	0.3462	CARDINAL
cjfa-41545	166	5	0.0220	CARDINAL
cjfa-41545	166	6	1.4291	CARDINAL
cjfa-41545	166	7	0.7039	ORG
cjfa-41545	166	8	0.0096	CARDINAL
cjfa-41545	166	9	0.2265	CARDINAL
cjfa-41545	166	10	0.3287	CARDINAL
cjfa-41545	167	1	0.0062	CARDINAL
cjfa-41545	169	1	202.3896	CARDINAL
cjfa-41545	169	2	204.6423	CARDINAL
cjfa-41545	169	3	0.4356 0.4943	MONEY
cjfa-41545	169	4	1	CARDINAL
cjfa-41545	169	5	0.0923 0.0732	MONEY
cjfa-41545	169	6	2	CARDINAL
cjfa-41545	169	7	0.2678	MONEY
cjfa-41545	169	8	5%	PERCENT
cjfa-41545	169	9	1%	PERCENT
cjfa-41545	169	10	10%	PERCENT
cjfa-41545	170	1	the united nations	ORG
cjfa-41545	172	1	indian	NORP
cjfa-41545	172	2	a period of	DATE
cjfa-41545	172	3	seven years	DATE
cjfa-41545	172	4	2013–2019	CARDINAL
cjfa-41545	173	1	gmm	ORG
cjfa-41545	177	1	rajesh desai	PERSON
cjfa-41545	177	2	raval2222	GPE
cjfa-41545	179	1	first	ORDINAL
cjfa-41545	180	1	kumar & firoz	ORG
cjfa-41545	180	2	2019	DATE
cjfa-41545	180	3	smale et al.	PERSON
cjfa-41545	180	4	2006	DATE
cjfa-41545	181	1	second	ORDINAL
cjfa-41545	183	1	first	ORDINAL
cjfa-41545	183	2	india	GPE
cjfa-41545	183	3	cdp india	ORG
cjfa-41545	184	1	secondly	ORDINAL
cjfa-41545	185	1	h.o.	PERSON
cjfa-41545	185	2	2020	DATE
cjfa-41545	187	1	copernican journal of finance & accounting	ORG
cjfa-41545	187	2	9(1	CARDINAL
cjfa-41545	188	1	al-tuwaijri	PERSON
cjfa-41545	188	2	s.a.	GPE
cjfa-41545	188	3	christensen	GPE
cjfa-41545	188	4	t.e.	GPE
cjfa-41545	188	5	k.	PERSON
cjfa-41545	188	6	2004	DATE
cjfa-41545	190	1	29	CARDINAL
cjfa-41545	190	2	447	CARDINAL
cjfa-41545	190	3	471.http://dx.doi.org/10.1016/s0361-3682(03)00032-1	CARDINAL
cjfa-41545	191	1	2012	DATE
cjfa-41545	193	1	21(8	CARDINAL
cjfa-41545	193	2	495–516	CARDINAL
cjfa-41545	194	1	http://dx.doi.org/10.1002/bse.723	CARDINAL
cjfa-41545	195	1	brammer	GPE
cjfa-41545	195	2	s., & pavelin	ORG
cjfa-41545	195	3	s.	PERSON
cjfa-41545	195	4	2006	DATE
cjfa-41545	196	1	uk	GPE
cjfa-41545	197	1	journal of business finance	ORG
cjfa-41545	197	2	1168–1188	CARDINAL
cjfa-41545	198	1	http:// dx.doi.org/10.1111/j.1468-5957.2006.00598.x.	ORG
cjfa-41545	199	1	busch	ORG
cjfa-41545	199	2	t., & hoffmann	ORG
cjfa-41545	199	3	2011	DATE
cjfa-41545	202	1	50	CARDINAL
cjfa-41545	202	2	233–265	CARDINAL
cjfa-41545	203	1	http://dx.doi	PERSON
cjfa-41545	205	1	l., & tauringana	ORG
cjfa-41545	205	2	2014	DATE
cjfa-41545	207	1	15(3	CARDINAL
cjfa-41545	207	2	323–338	CARDINAL
cjfa-41545	209	1	clarkson	PERSON
cjfa-41545	209	2	overell	GPE
cjfa-41545	209	3	m., & chapple	ORG
cjfa-41545	209	4	2011	DATE
cjfa-41545	211	1	abacus	GPE
cjfa-41545	211	2	47(1	DATE
cjfa-41545	211	3	27–60	CARDINAL
cjfa-41545	211	4	http://dx.doi	PERSON
cjfa-41545	213	1	2323	CARDINAL
cjfa-41545	213	2	m.a.	GPE
cjfa-41545	213	3	nairn-birch	GPE
cjfa-41545	213	4	n., & lim	ORG
cjfa-41545	213	5	j. (	PERSON
cjfa-41545	213	6	2015	CARDINAL
cjfa-41545	215	1	organization & environment	ORG
cjfa-41545	215	2	28(4	CARDINAL
cjfa-41545	215	3	374–393	CARDINAL
cjfa-41545	217	1	delmas	PERSON
cjfa-41545	217	2	m.	PERSON
cjfa-41545	217	3	d., & nairn-birch	ORG
cjfa-41545	217	4	2013	DATE
cjfa-41545	219	1	27	CARDINAL
cjfa-41545	219	2	225–267	CARDINAL
cjfa-41545	221	1	dowell	ORG
cjfa-41545	221	2	s., & yeung	ORG
cjfa-41545	221	3	2000	DATE
cjfa-41545	223	1	1059–1074	CARDINAL
cjfa-41545	224	1	http://dx.doi	PERSON
cjfa-41545	225	1	org/10.1287	PERSON
cjfa-41545	225	2	mnsc.46.8.1059.12030	PERSON
cjfa-41545	226	1	ganda	PERSON
cjfa-41545	226	2	f., & milondzo	ORG
cjfa-41545	226	3	k.s.	GPE
cjfa-41545	226	4	2018	DATE
cjfa-41545	227	1	south african	NORP
cjfa-41545	228	1	10	CARDINAL
cjfa-41545	228	2	1–22	CARDINAL
cjfa-41545	230	1	garcia-castro	PERSON
cjfa-41545	230	2	r.	NORP
cjfa-41545	230	3	m., & canela	ORG
cjfa-41545	230	4	m.	PERSON
cjfa-41545	230	5	2010	DATE
cjfa-41545	233	1	92	CARDINAL
cjfa-41545	233	2	107–126	CARDINAL
cjfa-41545	235	1	giannarakis	PERSON
cjfa-41545	235	2	konteos	PERSON
cjfa-41545	235	3	g.	PERSON
cjfa-41545	235	4	n., & chaitidis	ORG
cjfa-41545	235	5	2017	CARDINAL
cjfa-41545	237	1	59(6	CARDINAL
cjfa-41545	237	2	784–803	CARDINAL
cjfa-41545	239	1	gray	PERSON
cjfa-41545	239	2	r.	NORP
cjfa-41545	239	3	kouhy	PERSON
cjfa-41545	239	4	r., & lavers	ORG
cjfa-41545	239	5	s. (1995	ORG
cjfa-41545	240	1	uk	GPE
cjfa-41545	241	1	8(2	CARDINAL
cjfa-41545	241	2	47–77	CARDINAL
cjfa-41545	243	1	gujarati	ORG
cjfa-41545	243	2	d.n.	GPE
cjfa-41545	243	3	2003	DATE
cjfa-41545	244	1	4th	ORDINAL
cjfa-41545	245	1	new york	GPE
cjfa-41545	245	2	mcgraw hill	ORG
cjfa-41545	246	1	jeswani, h.	ORG
cjfa-41545	246	2	wehrmeyer	PERSON
cjfa-41545	246	3	w., & mulugetta	ORG
cjfa-41545	246	4	2008	DATE
cjfa-41545	248	1	pakistan	GPE
cjfa-41545	248	2	uk	GPE
cjfa-41545	248	3	17(1	CARDINAL
cjfa-41545	248	4	46–60	CARDINAL
cjfa-41545	250	1	a.a.	GPE
cjfa-41545	250	2	& lenox	GPE
cjfa-41545	250	3	m.j.	ORG
cjfa-41545	250	4	2001	DATE
cjfa-41545	252	1	5(1	CARDINAL
cjfa-41545	252	2	105–116	CARDINAL
cjfa-41545	254	1	kleimeier	PERSON
cjfa-41545	254	2	s., & viehs	ORG
cjfa-41545	254	3	p. m.	PERSON
cjfa-41545	254	4	2016	DATE
cjfa-41545	256	1	maastricht university	ORG
cjfa-41545	257	1	3	CARDINAL
cjfa-41545	258	1	kumar	PERSON
cjfa-41545	258	2	& firoz	PERSON
cjfa-41545	258	3	2018	DATE
cjfa-41545	259	1	india	GPE
cjfa-41545	260	1	1401–1417	CARDINAL
cjfa-41545	262	1	kumar	PERSON
cjfa-41545	262	2	& firoz	PERSON
cjfa-41545	262	3	m.	PERSON
cjfa-41545	262	4	2019	DATE
cjfa-41545	263	1	india	GPE
cjfa-41545	264	1	950–965	CARDINAL
cjfa-41545	266	1	lee	PERSON
cjfa-41545	266	2	r.d.	GPE
cjfa-41545	266	3	2013	DATE
cjfa-41545	268	1	1–12	DATE
cjfa-41545	269	1	lewandowski	PERSON
cjfa-41545	269	2	s. (2017	ORG
cjfa-41545	271	1	http://dx.doi	PERSON
cjfa-41545	272	1	org/10.1002	PERSON
cjfa-41545	272	2	bse.1978	ORG
cjfa-41545	273	1	rajesh desai	PERSON
cjfa-41545	273	2	raval2424 li	PERSON
cjfa-41545	273	3	i., & liu	ORG
cjfa-41545	273	4	j.	PERSON
cjfa-41545	273	5	2014	DATE
cjfa-41545	274	1	australian	NORP
cjfa-41545	275	1	400–420	CARDINAL
cjfa-41545	276	1	2012-0074	DATE
cjfa-41545	277	1	luo	PERSON
cjfa-41545	277	2	q.	PERSON
cjfa-41545	277	3	2014	DATE
cjfa-41545	279	1	contemporary accounting and economics	ORG
cjfa-41545	279	2	10(3	CARDINAL
cjfa-41545	279	3	191–205	CARDINAL
cjfa-41545	280	1	http://dx.doi.org/10.1016/j.jcae.2014.08.003	ORG
cjfa-41545	280	2	margolis	PERSON
cjfa-41545	280	3	j.	PERSON
cjfa-41545	280	4	h., & walsh	ORG
cjfa-41545	280	5	j. (2008	PERSON
cjfa-41545	283	1	harvard business review	ORG
cjfa-41545	283	2	86(1	CARDINAL
cjfa-41545	283	3	385–392	CARDINAL
cjfa-41545	284	1	margono	PERSON
cjfa-41545	284	2	f.p.	GPE
cjfa-41545	284	3	r.	NORP
cjfa-41545	284	4	2021	CARDINAL
cjfa-41545	285	1	indonesia stock exchange	ORG
cjfa-41545	286	1	copernican journal of finance & accounting	ORG
cjfa-41545	286	2	10(2	DATE
cjfa-41545	286	3	45–61	DATE
cjfa-41545	288	1	matsumura	PERSON
cjfa-41545	288	2	e. m.	PERSON
cjfa-41545	288	3	prakash	PERSON
cjfa-41545	288	4	s.c.	GPE
cjfa-41545	288	5	2014	DATE
cjfa-41545	290	1	695–724	CARDINAL
cjfa-41545	291	1	r.	NORP
cjfa-41545	291	2	han	NORP
cjfa-41545	291	3	d.	NORP
cjfa-41545	291	4	j., & hussain	ORG
cjfa-41545	291	5	i.	PERSON
cjfa-41545	291	6	2020	DATE
cjfa-41545	292	1	12(8	CARDINAL
cjfa-41545	293	1	su12083480	ORG
cjfa-41545	294	1	nishitani	ORG
cjfa-41545	294	2	k., & kokubu	ORG
cjfa-41545	294	3	k.	PERSON
cjfa-41545	294	4	2012	DATE
cjfa-41545	296	1	japanese	NORP
cjfa-41545	297	1	21(8	CARDINAL
cjfa-41545	297	2	517–529	CARDINAL
cjfa-41545	298	1	http://dx.doi.org/ 10.1002	ORG
cjfa-41545	299	1	m., & van der linde	ORG
cjfa-41545	299	2	1995	DATE
cjfa-41545	301	1	9	CARDINAL
cjfa-41545	301	2	97–118	CARDINAL
cjfa-41545	302	1	poshakwale	PERSON
cjfa-41545	302	2	s., & courtis	ORG
cjfa-41545	302	3	j.k.	PERSON
cjfa-41545	302	4	2005	DATE
cjfa-41545	304	1	26	CARDINAL
cjfa-41545	304	2	431–444	CARDINAL
cjfa-41545	305	1	martin	PERSON
cjfa-41545	305	2	i.	PERSON
cjfa-41545	305	3	2013	DATE
cjfa-41545	307	1	journal of banking & finance	ORG
cjfa-41545	307	2	37	CARDINAL
cjfa-41545	308	1	http:// dx.doi.org/10.1016/j.jbankfin.2013.01.012	GPE
cjfa-41545	309	1	saxena	GPE
cjfa-41545	309	2	s., & thanki	ORG
cjfa-41545	309	3	s.	PERSON
cjfa-41545	309	4	2021	CARDINAL
cjfa-41545	310	1	india	GPE
cjfa-41545	311	1	copernican journal of finance & accounting	ORG
cjfa-41545	311	2	117–137	CARDINAL
cjfa-41545	313	1	saka	PERSON
cjfa-41545	313	2	2014	DATE
cjfa-41545	315	1	5(1	CARDINAL
cjfa-41545	315	2	22–45	CARDINAL
cjfa-41545	316	1	http://dx.doi	PERSON
cjfa-41545	318	1	smale	GPE
cjfa-41545	318	2	r.	NORP
cjfa-41545	318	3	hartley	PERSON
cjfa-41545	318	4	m., hepburn	PERSON
cjfa-41545	318	5	j., & grubb	ORG
cjfa-41545	318	6	m. (	PERSON
cjfa-41545	318	7	2006	DATE
cjfa-41545	320	1	6	CARDINAL
cjfa-41545	320	2	29–46	CARDINAL
cjfa-41545	321	1	http:// dx.doi.org/10.1080/14693062.2006.9685587	PERSON
cjfa-41545	322	1	verrecchia	ORG
cjfa-41545	322	2	r.	NORP
cjfa-41545	322	3	1983	DATE
cjfa-41545	324	1	5(3	CARDINAL
cjfa-41545	324	2	179–194	CARDINAL
cjfa-41545	326	1	2525	CARDINAL
cjfa-41545	326	2	l.	PERSON
cjfa-41545	326	3	li	PERSON
cjfa-41545	326	4	s., & gao	ORG
cjfa-41545	326	5	s.	PERSON
cjfa-41545	326	6	2014	DATE
cjfa-41545	328	1	australian	NORP
cjfa-41545	329	1	23	CARDINAL
cjfa-41545	329	2	505–519	CARDINAL
cjfa-41545	331	1	wintoki	PERSON
cjfa-41545	331	2	m.b.	GPE
cjfa-41545	331	3	linck	PERSON
cjfa-41545	331	4	j.s.	GPE
cjfa-41545	331	5	& netter	ORG
cjfa-41545	331	6	j.m.	GPE
cjfa-41545	331	7	2012	DATE
cjfa-41545	333	1	journal of financial economics	ORG
cjfa-41545	333	2	105	CARDINAL
cjfa-41545	333	3	3	CARDINAL
cjfa-41545	333	4	581–606	CARDINAL