id	sid	eid	entity	type
cjfa-47451	1	1	january 6	DATE
cjfa-47451	1	2	2023	CARDINAL
cjfa-47451	1	3	april 28	DATE
cjfa-47451	1	4	2023	CARDINAL
cjfa-47451	2	1	brishti.acct@mbstu.ac.bd, department of accounting	ORG
cjfa-47451	2	2	mawlana bhashani science and technology university	ORG
cjfa-47451	2	3	dhaka	GPE
cjfa-47451	2	4	bangladesh	GPE
cjfa-47451	2	5	173	CARDINAL
cjfa-47451	4	1	0000-0002-4612-1794	CARDINAL
cjfa-47451	5	1	mawlana bhashani science and technology university	ORG
cjfa-47451	5	2	dhaka	GPE
cjfa-47451	5	3	bangladesh	GPE
cjfa-47451	5	4	153 720 02 26	MONEY
cjfa-47451	6	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-47451	6	2	2300-12402023	CARDINAL
cjfa-47451	6	3	12	CARDINAL
cjfa-47451	6	4	1	CARDINAL
cjfa-47451	6	5	b., & md.	ORG
cjfa-47451	7	1	hassan maruf	PERSON
cjfa-47451	7	2	2023	CARDINAL
cjfa-47451	9	1	copernican journal of finance & accounting	ORG
cjfa-47451	9	2	12(1	CARDINAL
cjfa-47451	10	1	mawlana bhashani science and technology university	ORG
cjfa-47451	10	2	md.	GPE
cjfa-47451	11	1	hassan maruf**	PERSON
cjfa-47451	11	2	mawlana bhashani	PERSON
cjfa-47451	13	1	j e l	PERSON
cjfa-47451	15	1	dhaka stock exchange	ORG
cjfa-47451	15	2	dse	ORG
cjfa-47451	16	1	38	CARDINAL
cjfa-47451	16	2	228	CARDINAL
cjfa-47451	16	3	the period 2015 to 2021	DATE
cjfa-47451	17	1	two	CARDINAL
cjfa-47451	18	1	http://dx.doi.org/10.12775/cjfa.2023.003 brishti chakraborty	PERSON
cjfa-47451	18	2	md.	GPE
cjfa-47451	19	1	hassan maruf4848	PERSON
cjfa-47451	20	1	mkc	ORG
cjfa-47451	21	1	one	CARDINAL
cjfa-47451	21	2	mkc	ORG
cjfa-47451	21	3	first	ORDINAL
cjfa-47451	26	1	alarussi & alhaderi	ORG
cjfa-47451	26	2	2018	DATE
cjfa-47451	28	1	kalama	ORG
cjfa-47451	28	2	2013	DATE
cjfa-47451	30	1	2018	DATE
cjfa-47451	30	2	prasetya & gantino	ORG
cjfa-47451	30	3	2021	DATE
cjfa-47451	32	1	handriani & robiyanto	ORG
cjfa-47451	32	2	2018	DATE
cjfa-47451	39	1	4949	DATE
cjfa-47451	42	1	dawar & arrawatia	ORG
cjfa-47451	42	2	2020	DATE
cjfa-47451	43	1	peng	PERSON
cjfa-47451	43	2	xie	GPE
cjfa-47451	43	3	ma & fu	ORG
cjfa-47451	43	4	2021	DATE
cjfa-47451	50	1	harford	GPE
cjfa-47451	50	2	kecskés & mansi	ORG
cjfa-47451	50	3	2018	DATE
cjfa-47451	53	1	yazdanfar & öhman	ORG
cjfa-47451	53	2	2017	DATE
cjfa-47451	55	1	al-najjar & kilincarslan	ORG
cjfa-47451	55	2	2017	DATE
cjfa-47451	55	3	özlem & tan	ORG
cjfa-47451	55	4	2021	CARDINAL
cjfa-47451	57	1	al-kayed	PERSON
cjfa-47451	57	2	2017	CARDINAL
cjfa-47451	57	3	islam	ORG
cjfa-47451	57	4	2018	DATE
cjfa-47451	59	1	md.	GPE
cjfa-47451	60	1	hassan maruf5050	PERSON
cjfa-47451	60	2	kaur	ORG
cjfa-47451	60	3	2021	DATE
cjfa-47451	62	1	yusof & ismail	ORG
cjfa-47451	62	2	2016	DATE
cjfa-47451	63	1	2016	DATE
cjfa-47451	63	2	muda &	ORG
cjfa-47451	63	3	2021	CARDINAL
cjfa-47451	63	4	grennan	PERSON
cjfa-47451	63	5	2019	DATE
cjfa-47451	64	1	gao, ren & umar	ORG
cjfa-47451	64	2	2022	CARDINAL
cjfa-47451	64	3	djashan & agustinus	ORG
cjfa-47451	64	4	2020	DATE
cjfa-47451	64	5	heeb	PERSON
cjfa-47451	65	1	ismail	PERSON
cjfa-47451	65	2	2021	DATE
cjfa-47451	66	1	widnyana	GPE
cjfa-47451	66	2	wiksuana	GPE
cjfa-47451	66	3	artini & sedana	ORG
cjfa-47451	66	4	2020	DATE
cjfa-47451	67	1	fernandes& mangesti	ORG
cjfa-47451	67	2	2020	DATE
cjfa-47451	68	1	widnyana et al.	ORG
cjfa-47451	68	2	2020	DATE
cjfa-47451	69	1	tobin	ORG
cjfa-47451	69	2	sinha	ORG
cjfa-47451	69	3	bandopadhyay &	ORG
cjfa-47451	69	4	sourav hansda	PERSON
cjfa-47451	69	5	2020	DATE
cjfa-47451	69	6	conine & mcdonald	ORG
cjfa-47451	69	7	2020	DATE
cjfa-47451	69	8	ogachi, ndege	ORG
cjfa-47451	69	9	2020	DATE
cjfa-47451	71	1	mkc	ORG
cjfa-47451	73	1	alarussi & alhaderi	ORG
cjfa-47451	73	2	2018	DATE
cjfa-47451	77	1	salam & kim, 2020	ORG
cjfa-47451	81	1	kurniawati	ORG
cjfa-47451	81	2	arnas	PERSON
cjfa-47451	81	3	rusdiyanto & abdusshomad	ORG
cjfa-47451	81	4	2020	DATE
cjfa-47451	86	1	bhattacharya, morgan & rego	ORG
cjfa-47451	86	2	2022	CARDINAL
cjfa-47451	87	1	2015	DATE
cjfa-47451	89	1	daily	DATE
cjfa-47451	93	1	2020	DATE
cjfa-47451	93	2	rathgeber & stöckl	ORG
cjfa-47451	93	3	2021	CARDINAL
cjfa-47451	94	1	lumapow & tumiwa	ORG
cjfa-47451	94	2	2017	CARDINAL
cjfa-47451	97	1	2019	DATE
cjfa-47451	98	1	brishti chakraborty	PERSON
cjfa-47451	98	2	md.	GPE
cjfa-47451	99	1	hassan maruf5252	PERSON
cjfa-47451	100	1	john, knyazeva & knyazeva	ORG
cjfa-47451	100	2	2015	DATE
cjfa-47451	100	3	ngo & hoang.	ORG
cjfa-47451	100	4	2021	CARDINAL
cjfa-47451	100	5	arrawatia	GPE
cjfa-47451	100	6	misra & chandra	ORG
cjfa-47451	100	7	2019	DATE
cjfa-47451	101	1	the dhaka stock exchange	ORG
cjfa-47451	101	2	dse	ORG
cjfa-47451	101	3	seven financial years	DATE
cjfa-47451	102	1	three	CARDINAL
cjfa-47451	103	1	two	CARDINAL
cjfa-47451	104	1	38	CARDINAL
cjfa-47451	104	2	the period 2015 to 2021	DATE
cjfa-47451	104	3	228	CARDINAL
cjfa-47451	105	1	two	CARDINAL
cjfa-47451	105	2	12	CARDINAL
cjfa-47451	106	1	1	CARDINAL
cjfa-47451	106	2	2	CARDINAL
cjfa-47451	107	1	1	CARDINAL
cjfa-47451	107	2	1	CARDINAL
cjfa-47451	107	3	dep	GPE
cjfa-47451	109	1	sinha	ORG
cjfa-47451	109	2	bandopadhyay	NORP
cjfa-47451	109	3	sourav hansda	PERSON
cjfa-47451	109	4	2020	DATE
cjfa-47451	109	5	2	CARDINAL
cjfa-47451	110	1	mkc	ORG
cjfa-47451	111	1	3	CARDINAL
cjfa-47451	111	2	chr	PERSON
cjfa-47451	112	1	kalbuana et al.	PERSON
cjfa-47451	112	2	2020	DATE
cjfa-47451	112	3	4	CARDINAL
cjfa-47451	113	1	widnyana et al.	PERSON
cjfa-47451	113	2	2020	DATE
cjfa-47451	113	3	5	CARDINAL
cjfa-47451	113	4	dar	GPE
cjfa-47451	114	1	6	CARDINAL
cjfa-47451	115	1	lumapow	ORG
cjfa-47451	115	2	2017	CARDINAL
cjfa-47451	115	3	7	CARDINAL
cjfa-47451	115	4	8	CARDINAL
cjfa-47451	117	1	9	CARDINAL
cjfa-47451	117	2	fa	ORG
cjfa-47451	117	3	years	DATE
cjfa-47451	118	1	annual	DATE
cjfa-47451	118	2	10	CARDINAL
cjfa-47451	119	1	previous year	DATE
cjfa-47451	119	2	current year	DATE
cjfa-47451	119	3	previous year	DATE
cjfa-47451	120	1	o	DATE
cjfa-47451	121	1	two	CARDINAL
cjfa-47451	122	1	five	CARDINAL
cjfa-47451	123	1	three	CARDINAL
cjfa-47451	124	1	mkc	PERSON
cjfa-47451	124	2	chr, roa	ORG
cjfa-47451	124	3	dar	GPE
cjfa-47451	125	1	fa	ORG
cjfa-47451	125	2	fg	ORG
cjfa-47451	125	3	1	CARDINAL
cjfa-47451	125	4	brishti chakraborty	PERSON
cjfa-47451	125	5	md.	GPE
cjfa-47451	126	1	hassan maruf5454	PERSON
cjfa-47451	126	2	2	CARDINAL
cjfa-47451	126	3	1	CARDINAL
cjfa-47451	126	4	2	CARDINAL
cjfa-47451	126	5	3	CARDINAL
cjfa-47451	127	1	4	CARDINAL
cjfa-47451	127	2	food & allied 5	ORG
cjfa-47451	127	3	6	CARDINAL
cjfa-47451	128	1	7	CARDINAL
cjfa-47451	128	2	38	CARDINAL
cjfa-47451	128	3	7 financial years	DATE
cjfa-47451	128	4	2015-2021	DATE
cjfa-47451	128	5	228	CARDINAL
cjfa-47451	129	1	o	DATE
cjfa-47451	129	2	bangladesh securities and exchange commission	ORG
cjfa-47451	130	1	result & analysisempirical result & analysis	ORG
cjfa-47451	130	2	fa	ORG
cjfa-47451	130	3	fa	ORG
cjfa-47451	130	4	first	ORDINAL
cjfa-47451	131	1	fa	ORG
cjfa-47451	131	2	less than 0.05	CARDINAL
cjfa-47451	131	3	first	ORDINAL
cjfa-47451	132	1	95%	PERCENT
cjfa-47451	133	1	0.001	CARDINAL
cjfa-47451	133	2	13.64	CARDINAL
cjfa-47451	133	3	0.40	CARDINAL
cjfa-47451	133	4	1.44	CARDINAL
cjfa-47451	135	1	0.536	CARDINAL
cjfa-47451	135	2	0.06	CARDINAL
cjfa-47451	135	3	0.087	CARDINAL
cjfa-47451	136	1	0.015	CARDINAL
cjfa-47451	136	2	8.287	CARDINAL
cjfa-47451	137	1	0.532that	ORG
cjfa-47451	138	1	0.5667	CARDINAL
cjfa-47451	138	2	8.287	CARDINAL
cjfa-47451	138	3	1.105	CARDINAL
cjfa-47451	139	1	0.873	CARDINAL
cjfa-47451	139	2	0.059	CARDINAL
cjfa-47451	139	3	4.685	CARDINAL
cjfa-47451	139	4	0.7665	CARDINAL
cjfa-47451	140	1	0.545	CARDINAL
cjfa-47451	140	2	1.442	CARDINAL
cjfa-47451	141	1	1.498 years	DATE
cjfa-47451	141	2	3.99	CARDINAL
cjfa-47451	142	1	16 percent	PERCENT
cjfa-47451	144	1	5555	CARDINAL
cjfa-47451	144	2	3	CARDINAL
cjfa-47451	144	3	6.729919	CARDINAL
cjfa-47451	144	4	4.087286	MONEY
cjfa-47451	144	5	7.354129	CARDINAL
cjfa-47451	144	6	fa	ORG
cjfa-47451	144	7	1.012207	CARDINAL
cjfa-47451	144	8	0.189665	CARDINAL
cjfa-47451	144	9	1.083341	MONEY
cjfa-47451	147	1	10	CARDINAL
cjfa-47451	149	1	3	CARDINAL
cjfa-47451	149	2	10	CARDINAL
cjfa-47451	151	1	4	CARDINAL
cjfa-47451	152	1	two	CARDINAL
cjfa-47451	154	1	0.84214	CARDINAL
cjfa-47451	154	2	0.74236	CARDINAL
cjfa-47451	155	1	0.0000	CARDINAL
cjfa-47451	155	2	1.45592	CARDINAL
cjfa-47451	155	3	0.70635	CARDINAL
cjfa-47451	155	4	0.0787	CARDINAL
cjfa-47451	155	5	md.	GPE
cjfa-47451	157	1	two	CARDINAL
cjfa-47451	158	1	2.49891	CARDINAL
cjfa-47451	158	2	0.15578 1.32621	MONEY
cjfa-47451	158	3	1.87373	CARDINAL
cjfa-47451	158	4	0.07247 0.96408 3.19455	MONEY
cjfa-47451	159	1	0.31463	CARDINAL
cjfa-47451	159	2	23.3257	CARDINAL
cjfa-47451	159	3	0.27834	CARDINAL
cjfa-47451	159	4	0.0000	CARDINAL
cjfa-47451	159	5	0.12193	CARDINAL
cjfa-47451	159	6	58.9873	CARDINAL
cjfa-47451	159	7	1	CARDINAL
cjfa-47451	159	8	5percent	CARDINAL
cjfa-47451	160	1	o	DATE
cjfa-47451	160	2	annual	DATE
cjfa-47451	161	1	4	CARDINAL
cjfa-47451	161	2	chr	GPE
cjfa-47451	161	3	dar	GPE
cjfa-47451	161	4	5%	PERCENT
cjfa-47451	161	5	5%	PERCENT
cjfa-47451	161	6	1% and 5%	PERCENT
cjfa-47451	162	1	chr	GPE
cjfa-47451	162	2	dar	GPE
cjfa-47451	165	1	chr	GPE
cjfa-47451	165	2	dar	GPE
cjfa-47451	165	3	2020	DATE
cjfa-47451	170	1	1%	PERCENT
cjfa-47451	173	1	uzma	GPE
cjfa-47451	173	2	2020	DATE
cjfa-47451	173	3	indian	NORP
cjfa-47451	174	1	samo	NORP
cjfa-47451	174	2	2019	CARDINAL
cjfa-47451	174	3	4	CARDINAL
cjfa-47451	175	1	5757	DATE
cjfa-47451	175	2	south asian	NORP
cjfa-47451	175	3	pakistan	GPE
cjfa-47451	176	1	pakistani	NORP
cjfa-47451	176	2	al-jabri	PERSON
cjfa-47451	176	3	khan	GPE
cjfa-47451	176	4	ali ansariand tariq	PERSON
cjfa-47451	176	5	2022	CARDINAL
cjfa-47451	177	1	5	CARDINAL
cjfa-47451	179	1	mkc	PERSON
cjfa-47451	179	2	two	CARDINAL
cjfa-47451	181	1	0.07405	CARDINAL
cjfa-47451	181	2	0.0024	CARDINAL
cjfa-47451	181	3	0.00526 -1.20009	MONEY
cjfa-47451	182	1	0.0000	CARDINAL
cjfa-47451	182	2	0.80571	CARDINAL
cjfa-47451	182	3	0.0319	PRODUCT
cjfa-47451	182	4	0.80777	CARDINAL
cjfa-47451	182	5	2.88753 2.90163 0.83229	MONEY
cjfa-47451	182	6	0.20143	CARDINAL
cjfa-47451	182	7	0.0000	CARDINAL
cjfa-47451	182	8	2.46716 1.89703	CARDINAL
cjfa-47451	182	9	0.65120 0.02737 1.57742	MONEY
cjfa-47451	182	10	0.45637	CARDINAL
cjfa-47451	182	11	33.47806	CARDINAL
cjfa-47451	182	12	0.41501	CARDINAL
cjfa-47451	182	13	0.0000	CARDINAL
cjfa-47451	183	1	0.15638	CARDINAL
cjfa-47451	183	2	63.76433	CARDINAL
cjfa-47451	183	3	1	CARDINAL
cjfa-47451	183	4	5percent	CARDINAL
cjfa-47451	184	1	o	DATE
cjfa-47451	184	2	annual	DATE
cjfa-47451	185	1	5	CARDINAL
cjfa-47451	185	2	chr	PERSON
cjfa-47451	185	3	mkc	ORG
cjfa-47451	185	4	5%	PERCENT
cjfa-47451	185	5	5%	PERCENT
cjfa-47451	185	6	1%	PERCENT
cjfa-47451	185	7	1%	PERCENT
cjfa-47451	186	1	mkc	ORG
cjfa-47451	188	1	brishti chakraborty	PERSON
cjfa-47451	188	2	md.	GPE
cjfa-47451	189	1	hassan maruf5858	PERSON
cjfa-47451	190	1	dar	GPE
cjfa-47451	190	2	fa	ORG
cjfa-47451	190	3	mkc	ORG
cjfa-47451	190	4	1%	PERCENT
cjfa-47451	190	5	1%	PERCENT
cjfa-47451	190	6	1%	PERCENT
cjfa-47451	191	1	dar	GPE
cjfa-47451	191	2	fa	ORG
cjfa-47451	191	3	mkc	ORG
cjfa-47451	193	1	indian	NORP
cjfa-47451	193	2	sharma	ORG
cjfa-47451	193	3	bakshi	PERSON
cjfa-47451	193	4	2019	DATE
cjfa-47451	194	1	abdul azeez	PERSON
cjfa-47451	194	2	jayarathne	GPE
cjfa-47451	194	3	kuruppuarachchi	GPE
cjfa-47451	194	4	2019	DATE
cjfa-47451	194	5	sri lanka	GPE
cjfa-47451	195	1	south asian	NORP
cjfa-47451	196	1	first	ORDINAL
cjfa-47451	196	2	mkc	ORG
cjfa-47451	198	1	38	CARDINAL
cjfa-47451	198	2	the dhaka stock exchange	ORG
cjfa-47451	198	3	dse	ORG
cjfa-47451	198	4	bangladesh	GPE
cjfa-47451	204	1	5959	DATE
cjfa-47451	206	1	every year	DATE
cjfa-47451	209	1	38	CARDINAL
cjfa-47451	215	1	daily	DATE
cjfa-47451	217	1	seven years	DATE
cjfa-47451	217	2	2015	CARDINAL
cjfa-47451	217	3	2021	CARDINAL
cjfa-47451	219	1	a.s.	GPE
cjfa-47451	219	2	s.m.	GPE
cjfa-47451	220	1	2018	DATE
cjfa-47451	221	1	malaysia	GPE
cjfa-47451	222	1	45(3	CARDINAL
cjfa-47451	222	2	442–458	CARDINAL
cjfa-47451	224	1	al-kayed	PERSON
cjfa-47451	224	2	2017	CARDINAL
cjfa-47451	225	1	islamic	NORP
cjfa-47451	227	1	https://doi.org/10.1108/	CARDINAL
cjfa-47451	228	1	al-najjar	PERSON
cjfa-47451	228	2	b., & kilincarslan	ORG
cjfa-47451	228	3	2017	CARDINAL
cjfa-47451	229	1	turkish	NORP
cjfa-47451	230	1	13(3	CARDINAL
cjfa-47451	230	2	304–331	CARDINAL
cjfa-47451	232	1	brishti chakraborty	PERSON
cjfa-47451	232	2	md.	GPE
cjfa-47451	233	1	hassan maruf6060 bhattacharya	PERSON
cjfa-47451	233	2	morgan	GPE
cjfa-47451	233	3	n.a.	GPE
cjfa-47451	233	4	l.l.	GPE
cjfa-47451	233	5	2022	CARDINAL
cjfa-47451	236	1	2429211031922	DATE
cjfa-47451	237	1	boisjoly	ORG
cjfa-47451	237	2	r.p.	GPE
cjfa-47451	237	3	t.e.	GPE
cjfa-47451	237	4	m.b.	GPE
cjfa-47451	237	5	2020	DATE
cjfa-47451	239	1	108(september 2019	CARDINAL
cjfa-47451	240	1	1–8	DATE
cjfa-47451	240	2	https://doi.org/10.1016/j.jbusres.2019.09.025	ORG
cjfa-47451	241	1	choi	ORG
cjfa-47451	241	2	s.	PERSON
cjfa-47451	241	3	salam	PERSON
cjfa-47451	241	4	m.a.	GPE
cjfa-47451	241	5	kim	PERSON
cjfa-47451	241	6	2020	DATE
cjfa-47451	245	1	h.n.	GPE
cjfa-47451	245	2	ngo	GPE
cjfa-47451	245	3	x.t.	GPE
cjfa-47451	246	1	2021	CARDINAL
cjfa-47451	247	1	vietnam	GPE
cjfa-47451	248	1	international journal of finance and economics	ORG
cjfa-47451	248	2	26(4	CARDINAL
cjfa-47451	248	3	5815–5825	DATE
cjfa-47451	249	1	n.j.	GPE
cjfa-47451	249	2	yatiwelle koralalage	PERSON
cjfa-47451	249	3	w.b.	GPE
cjfa-47451	249	4	abdul azeez	PERSON
cjfa-47451	249	5	a.	GPE
cjfa-47451	249	6	jayarathne	GPE
cjfa-47451	249	7	kuruppuarachchi	GPE
cjfa-47451	249	8	d., & weerasinghe	ORG
cjfa-47451	249	9	v.a.	GPE
cjfa-47451	249	10	2019	DATE
cjfa-47451	251	1	45(3	CARDINAL
cjfa-47451	251	2	413	CARDINAL
cjfa-47451	251	3	429	CARDINAL
cjfa-47451	253	1	i.a.	GPE
cjfa-47451	253	2	2020	DATE
cjfa-47451	255	1	5(1	CARDINAL
cjfa-47451	255	2	22–27	CARDINAL
cjfa-47451	257	1	s.	PERSON
cjfa-47451	257	2	2015	DATE
cjfa-47451	259	1	307	CARDINAL
cjfa-47451	262	1	org/10.4018/978-1-4666-6635-1.ch018	TIME
cjfa-47451	263	1	farooq	PERSON
cjfa-47451	263	2	m., al-jabri	PERSON
cjfa-47451	263	3	q.	GPE
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cjfa-47451	317	3	f.	PERSON
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cjfa-47451	350	3	45–61	CARDINAL
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cjfa-47451	352	4	s.	PERSON
cjfa-47451	352	5	2020	DATE
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cjfa-47451	354	2	16(7	CARDINAL
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cjfa-47451	355	2	a.k.	GPE
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cjfa-47451	355	4	r.	NORP
cjfa-47451	355	5	misra a.k.,	ORG
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cjfa-47451	357	3	1–25	CARDINAL
cjfa-47451	358	1	0462	DATE
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cjfa-47451	361	1	48(1	CARDINAL
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cjfa-47451	365	1	23(4	CARDINAL
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cjfa-47451	370	3	k., &	ORG
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cjfa-47451	372	1	journal of management	ORG
cjfa-47451	372	2	10(2	DATE
cjfa-47451	372	3	158–175	CARDINAL
cjfa-47451	374	1	t., & denny (	ORG
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cjfa-47451	376	1	copernican journal of finance & accounting	ORG
cjfa-47451	376	2	6(4	CARDINAL
cjfa-47451	376	3	85–103	DATE
cjfa-47451	378	1	tripathy, a.	PERSON
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cjfa-47451	382	5	2020	DATE
cjfa-47451	383	1	indonesian	NORP
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cjfa-47451	387	1	6363	DATE
cjfa-47451	387	2	d.,& öhman	ORG
cjfa-47451	387	3	2017	CARDINAL
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cjfa-47451	389	1	16(1	CARDINAL
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cjfa-47451	390	2	s.	PERSON
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cjfa-47451	392	1	26	CARDINAL
cjfa-47451	392	2	88	CARDINAL
cjfa-47451	393	1	doi.org/10.1108/ribs-02-2014-0030	PERSON