id	sid	eid	entity	type
cjfa-48225	1	1	january 18	DATE
cjfa-48225	1	2	2023	CARDINAL
cjfa-48225	1	3	april 28	DATE
cjfa-48225	1	4	2023	CARDINAL
cjfa-48225	2	1	aradhey@uob.edu.bh	ORG
cjfa-48225	2	2	university of bahrain	ORG
cjfa-48225	2	3	p.o.	GPE
cjfa-48225	2	4	32038	DATE
cjfa-48225	2	5	bahrain	GPE
cjfa-48225	2	6	+973-36851025	CARDINAL
cjfa-48225	5	1	king saud university	ORG
cjfa-48225	5	2	p.o.	GPE
cjfa-48225	5	3	71115	DATE
cjfa-48225	5	4	saudi arabia	GPE
cjfa-48225	7	1	jaypee university	ORG
cjfa-48225	7	2	anoopshahr	NORP
cjfa-48225	7	3	uttar pradesh	ORG
cjfa-48225	7	4	india	GPE
cjfa-48225	7	5	pincode	PERSON
cjfa-48225	7	6	203390	DATE
cjfa-48225	8	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-48225	8	2	2300-12402023	CARDINAL
cjfa-48225	8	3	12	CARDINAL
cjfa-48225	8	4	2 bansal	PERSON
cjfa-48225	8	5	a.	PERSON
cjfa-48225	8	6	d.p.	GPE
cjfa-48225	8	7	r.	PERSON
cjfa-48225	8	8	2023	CARDINAL
cjfa-48225	10	1	copernican journal of finance & accounting	ORG
cjfa-48225	10	2	12(2	DATE
cjfa-48225	10	3	27–46	CARDINAL
cjfa-48225	10	4	http://dx.doi.org/10.12775/cjfa.2023.009	ORG
cjfa-48225	10	5	atul bansal* university	PERSON
cjfa-48225	10	6	prasad	NORP
cjfa-48225	10	7	saud university	PERSON
cjfa-48225	10	8	rahul kumar***	PERSON
cjfa-48225	11	1	j e l	PERSON
cjfa-48225	12	1	atul bansal	PERSON
cjfa-48225	12	2	durga prasad	ORG
cjfa-48225	12	3	rahul kumar 2828	PERSON
cjfa-48225	13	1	9	CARDINAL
cjfa-48225	13	2	the kuwait stock exchange	ORG
cjfa-48225	14	1	10 years	DATE
cjfa-48225	14	2	2011	DATE
cjfa-48225	14	3	2020	DATE
cjfa-48225	21	1	enron	ORG
cjfa-48225	21	2	worldcom	ORG
cjfa-48225	21	3	xerox	ORG
cjfa-48225	21	4	epps & cereola	ORG
cjfa-48225	21	5	, 2008	DATE
cjfa-48225	24	1	el mehdi	PERSON
cjfa-48225	24	2	2007	DATE
cjfa-48225	24	3	2014	DATE
cjfa-48225	24	4	2018	DATE
cjfa-48225	24	5	danoshana & ravivathani	ORG
cjfa-48225	24	6	2013	DATE
cjfa-48225	24	7	kajola	ORG
cjfa-48225	24	8	2008	DATE
cjfa-48225	24	9	zabri	NORP
cjfa-48225	24	10	ahmad & wah	ORG
cjfa-48225	24	11	2016	DATE
cjfa-48225	24	12	fauzi & locke	ORG
cjfa-48225	24	13	2012	DATE
cjfa-48225	26	1	kuwait	GPE
cjfa-48225	26	2	2013	DATE
cjfa-48225	26	3	2016	DATE
cjfa-48225	26	4	mousa,	ORG
cjfa-48225	26	5	desoky & khan	ORG
cjfa-48225	26	6	2018	DATE
cjfa-48225	27	1	osman & samontaray	ORG
cjfa-48225	27	2	2022	CARDINAL
cjfa-48225	27	3	farhan	PERSON
cjfa-48225	27	4	obaid	PERSON
cjfa-48225	27	5	azlan	PERSON
cjfa-48225	27	6	2017	DATE
cjfa-48225	27	7	al-shammari	PERSON
cjfa-48225	27	8	al-sultan	PERSON
cjfa-48225	27	9	2009	DATE
cjfa-48225	28	1	osman &	ORG
cjfa-48225	28	2	2022	CARDINAL
cjfa-48225	30	1	the kuwait stock exchange	ORG
cjfa-48225	31	1	9	CARDINAL
cjfa-48225	32	1	10 years	DATE
cjfa-48225	32	2	2011	DATE
cjfa-48225	32	3	2020	DATE
cjfa-48225	36	1	1	CARDINAL
cjfa-48225	37	1	the kuwait stock exchange	ORG
cjfa-48225	38	1	9	CARDINAL
cjfa-48225	39	1	10 years	DATE
cjfa-48225	39	2	2011	DATE
cjfa-48225	39	3	2020	DATE
cjfa-48225	45	1	1	CARDINAL
cjfa-48225	45	2	o	DATE
cjfa-48225	47	1	atul bansal	PERSON
cjfa-48225	47	2	durga prasad	ORG
cjfa-48225	47	3	rahul kumar 3030	PERSON
cjfa-48225	48	1	first	ORDINAL
cjfa-48225	48	2	only one	CARDINAL
cjfa-48225	48	3	fp	ORG
cjfa-48225	49	1	eps (bansal & samontaray	ORG
cjfa-48225	49	2	2023	CARDINAL
cjfa-48225	49	3	almoneef & samontaray	ORG
cjfa-48225	49	4	2019	DATE
cjfa-48225	50	1	fp	ORG
cjfa-48225	51	1	6	CARDINAL
cjfa-48225	53	1	9	CARDINAL
cjfa-48225	54	1	kuwait	GPE
cjfa-48225	55	1	three	CARDINAL
cjfa-48225	56	1	ahmed & allam	ORG
cjfa-48225	56	2	2015	DATE
cjfa-48225	57	1	al-malkawi	ORG
cjfa-48225	57	2	2018	DATE
cjfa-48225	57	3	tobin	ORG
cjfa-48225	58	1	4	CARDINAL
cjfa-48225	59	1	arouri	GPE
cjfa-48225	59	2	hossain	PERSON
cjfa-48225	59	3	muttakin	PERSON
cjfa-48225	59	4	2011	DATE
cjfa-48225	59	5	al-malkawi	PERSON
cjfa-48225	59	6	2018	DATE
cjfa-48225	61	1	fp	ORG
cjfa-48225	61	2	naushad	PERSON
cjfa-48225	61	3	malik	PERSON
cjfa-48225	61	4	2015	DATE
cjfa-48225	63	1	3131	DATE
cjfa-48225	63	2	uae	GPE
cjfa-48225	63	3	farhan et al	PERSON
cjfa-48225	64	1	2017	CARDINAL
cjfa-48225	64	2	72	CARDINAL
cjfa-48225	64	3	abu dhabi	GPE
cjfa-48225	64	4	dubai	GPE
cjfa-48225	64	5	tobin	ORG
cjfa-48225	64	6	fp	ORG
cjfa-48225	64	7	fp	ORG
cjfa-48225	64	8	al-shammari	PERSON
cjfa-48225	64	9	al-sultan	PERSON
cjfa-48225	64	10	2009	DATE
cjfa-48225	64	11	66	CARDINAL
cjfa-48225	64	12	kuwait	GPE
cjfa-48225	65	1	tobin	ORG
cjfa-48225	66	1	fp	ORG
cjfa-48225	67	1	ahmed	PERSON
cjfa-48225	67	2	hamdan	PERSON
cjfa-48225	67	3	2015	DATE
cjfa-48225	67	4	bahrain	GPE
cjfa-48225	67	5	42	CARDINAL
cjfa-48225	67	6	48	CARDINAL
cjfa-48225	68	1	three	CARDINAL
cjfa-48225	68	2	first	ORDINAL
cjfa-48225	69	1	roe	PRODUCT
cjfa-48225	69	2	12	CARDINAL
cjfa-48225	70	1	roe	PRODUCT
cjfa-48225	71	1	roe	PRODUCT
cjfa-48225	72	1	saudi arabia	GPE
cjfa-48225	72	2	fallatah	ORG
cjfa-48225	72	3	2012	DATE
cjfa-48225	72	4	94	CARDINAL
cjfa-48225	72	5	saudi arabia	GPE
cjfa-48225	72	6	tobin	ORG
cjfa-48225	72	7	hamdan	PERSON
cjfa-48225	72	8	2017	CARDINAL
cjfa-48225	72	9	171	CARDINAL
cjfa-48225	72	10	saudi stock exchange	ORG
cjfa-48225	72	11	tobin	ORG
cjfa-48225	72	12	q.	PERSON
cjfa-48225	72	13	12	CARDINAL
cjfa-48225	74	1	four	CARDINAL
cjfa-48225	75	1	rodrigs	PERSON
cjfa-48225	75	2	2015	CARDINAL
cjfa-48225	75	3	the saudi stock exchange	ORG
cjfa-48225	75	4	roe	PRODUCT
cjfa-48225	76	1	only one	CARDINAL
cjfa-48225	77	1	2019	DATE
cjfa-48225	77	2	three	CARDINAL
cjfa-48225	78	1	2015	DATE
cjfa-48225	79	1	2015	CARDINAL
cjfa-48225	80	1	atul bansal	PERSON
cjfa-48225	80	2	durga prasad	ORG
cjfa-48225	80	3	rahul kumar 3232	PERSON
cjfa-48225	80	4	fp	ORG
cjfa-48225	81	1	tobin	ORG
cjfa-48225	81	2	q. mena	PERSON
cjfa-48225	81	3	literaturemena	ORG
cjfa-48225	81	4	127	CARDINAL
cjfa-48225	81	5	13	CARDINAL
cjfa-48225	81	6	2019	DATE
cjfa-48225	81	7	roe	PRODUCT
cjfa-48225	82	1	tobin	ORG
cjfa-48225	83	1	silva	PERSON
cjfa-48225	83	2	2019	CARDINAL
cjfa-48225	83	3	jordan	GPE
cjfa-48225	84	1	tobin	ORG
cjfa-48225	85	1	two	CARDINAL
cjfa-48225	89	1	tunisia	GPE
cjfa-48225	89	2	khanchel el mehdi	PERSON
cjfa-48225	89	3	2007	DATE
cjfa-48225	89	4	24	CARDINAL
cjfa-48225	89	5	tunisia	GPE
cjfa-48225	90	1	fp	ORG
cjfa-48225	90	2	one	CARDINAL
cjfa-48225	91	1	mashayekhi	PERSON
cjfa-48225	91	2	bazaz	GPE
cjfa-48225	91	3	2008	DATE
cjfa-48225	91	4	islamic	NORP
cjfa-48225	91	5	iran	GPE
cjfa-48225	92	1	eps, roa	DATE
cjfa-48225	92	2	roe	PRODUCT
cjfa-48225	93	1	fp	ORG
cjfa-48225	94	1	fp	ORG
cjfa-48225	95	1	iranian	NORP
cjfa-48225	95	2	fp	ORG
cjfa-48225	95	3	khiari	PERSON
cjfa-48225	95	4	2020	DATE
cjfa-48225	95	5	us	GPE
cjfa-48225	95	6	2009	DATE
cjfa-48225	95	7	2015	DATE
cjfa-48225	97	1	singh	GPE
cjfa-48225	97	2	2022	CARDINAL
cjfa-48225	98	1	three	CARDINAL
cjfa-48225	98	2	sri lanka	GPE
cjfa-48225	99	1	jayendrika et al	PERSON
cjfa-48225	100	1	2014	DATE
cjfa-48225	101	1	2018	DATE
cjfa-48225	101	2	tobin	ORG
cjfa-48225	103	1	danoshana	PERSON
cjfa-48225	103	2	2013	DATE
cjfa-48225	104	1	2008	DATE
cjfa-48225	104	2	nigerian	NORP
cjfa-48225	104	3	roe	PRODUCT
cjfa-48225	105	1	roe	PRODUCT
cjfa-48225	107	1	2016	CARDINAL
cjfa-48225	107	2	100	CARDINAL
cjfa-48225	107	3	malaysia	GPE
cjfa-48225	107	4	roe	PRODUCT
cjfa-48225	108	1	fp	ORG
cjfa-48225	110	1	locke	PERSON
cjfa-48225	110	2	2012	DATE
cjfa-48225	110	3	79	CARDINAL
cjfa-48225	110	4	new zealand	GPE
cjfa-48225	110	5	tobin	ORG
cjfa-48225	113	1	secondary	ORDINAL
cjfa-48225	114	1	annual	DATE
cjfa-48225	117	1	atul bansal	PERSON
cjfa-48225	117	2	durga prasad	ORG
cjfa-48225	117	3	rahul kumar 3434	PERSON
cjfa-48225	117	4	kuwait stock exchange	ORG
cjfa-48225	117	5	9	CARDINAL
cjfa-48225	118	1	10 years from 2011 to 2020	DATE
cjfa-48225	119	1	2021	CARDINAL
cjfa-48225	119	2	more than two	CARDINAL
cjfa-48225	119	3	annual	DATE
cjfa-48225	119	4	2021 year	DATE
cjfa-48225	120	1	data collectiondata collection	ORG
cjfa-48225	120	2	annual	DATE
cjfa-48225	121	1	kuwait stock exchange	ORG
cjfa-48225	122	1	more than 90	CARDINAL
cjfa-48225	125	1	al-malkawi	PERSON
cjfa-48225	125	2	2017	DATE
cjfa-48225	125	3	arouri et al.	ORG
cjfa-48225	125	4	2011	DATE
cjfa-48225	125	5	naushad & malik	ORG
cjfa-48225	125	6	2015	DATE
cjfa-48225	125	7	farhan et al.	PERSON
cjfa-48225	125	8	2017	CARDINAL
cjfa-48225	125	9	al-shammari & al-sultan	ORG
cjfa-48225	125	10	2009	DATE
cjfa-48225	125	11	ahmed & hamdan	ORG
cjfa-48225	125	12	2015	DATE
cjfa-48225	125	13	fallatah & dickins	ORG
cjfa-48225	125	14	2012	DATE
cjfa-48225	125	15	2017	CARDINAL
cjfa-48225	125	16	al-sahafi et al.	ORG
cjfa-48225	125	17	2015	DATE
cjfa-48225	125	18	almoneef & samontaray	ORG
cjfa-48225	125	19	2019	DATE
cjfa-48225	126	1	roe (fallatah & dickins	ORG
cjfa-48225	126	2	2012	DATE
cjfa-48225	126	3	2017	DATE
cjfa-48225	126	4	pillai & al-malkawi	ORG
cjfa-48225	126	5	2017	DATE
cjfa-48225	126	6	arouri et al.	ORG
cjfa-48225	126	7	2011	DATE
cjfa-48225	126	8	naushad & malik	ORG
cjfa-48225	126	9	2015	DATE
cjfa-48225	126	10	farhan et al.	PERSON
cjfa-48225	126	11	2017	CARDINAL
cjfa-48225	126	12	al-shammari & al-sultan	ORG
cjfa-48225	126	13	ahmed & hamdan	ORG
cjfa-48225	126	14	2015	DATE
cjfa-48225	129	1	three	CARDINAL
cjfa-48225	130	1	3535	CARDINAL
cjfa-48225	131	1	arouri	GPE
cjfa-48225	132	1	2011	DATE
cjfa-48225	134	1	2017	CARDINAL
cjfa-48225	134	2	malik	PERSON
cjfa-48225	134	3	2015	DATE
cjfa-48225	134	4	mashayekhi	PERSON
cjfa-48225	134	5	2008	DATE
cjfa-48225	135	1	al-shammari & al-sultan	ORG
cjfa-48225	135	2	2009	DATE
cjfa-48225	135	3	ahmed & hamdan	ORG
cjfa-48225	135	4	2015	DATE
cjfa-48225	135	5	al-sahafi et al.	ORG
cjfa-48225	135	6	2015	DATE
cjfa-48225	135	7	almoneef & samontaray	ORG
cjfa-48225	135	8	2019	DATE
cjfa-48225	139	1	2018	DATE
cjfa-48225	139	2	ahmed	PERSON
cjfa-48225	139	3	hamdan	PERSON
cjfa-48225	139	4	2015	DATE
cjfa-48225	140	1	2011	DATE
cjfa-48225	140	2	2019	DATE
cjfa-48225	140	3	al-shammari	PERSON
cjfa-48225	140	4	al-sultan	PERSON
cjfa-48225	140	5	2009	DATE
cjfa-48225	140	6	malik	PERSON
cjfa-48225	140	7	2015	DATE
cjfa-48225	143	1	islamic	NORP
cjfa-48225	143	2	2018	DATE
cjfa-48225	144	1	carter	PERSON
cjfa-48225	144	2	2003	DATE
cjfa-48225	144	3	fp	ORG
cjfa-48225	144	4	abdullah	PERSON
cjfa-48225	144	5	ku ismail	PERSON
cjfa-48225	144	6	nachum	PERSON
cjfa-48225	144	7	2012	DATE
cjfa-48225	146	1	two	CARDINAL
cjfa-48225	147	1	atul bansal	PERSON
cjfa-48225	147	2	durga prasad	ORG
cjfa-48225	147	3	rahul kumar 3636	PERSON
cjfa-48225	150	1	fperf	NORP
cjfa-48225	151	1	1	CARDINAL
cjfa-48225	154	1	1	CARDINAL
cjfa-48225	155	1	microsoft	ORG
cjfa-48225	156	1	microsoft	ORG
cjfa-48225	157	1	three	CARDINAL
cjfa-48225	157	2	microsoft	ORG
cjfa-48225	158	1	microsoft	ORG
cjfa-48225	159	1	2	CARDINAL
cjfa-48225	159	2	0.94%	PERCENT
cjfa-48225	159	3	9.26 2.55%	PERCENT
cjfa-48225	159	4	7,734,528,133 87.15%	PERCENT
cjfa-48225	159	5	0.47%	PERCENT
cjfa-48225	159	6	0.73 5.64%	PERCENT
cjfa-48225	159	7	2.50%	PERCENT
cjfa-48225	159	8	7 0.00%	PERCENT
cjfa-48225	159	9	1,118,369,000 81.43%	PERCENT
cjfa-48225	159	10	2.235 12 20.00%	PERCENT
cjfa-48225	159	11	98.04%	PERCENT
cjfa-48225	159	12	microsoft	ORG
cjfa-48225	160	1	3737	CARDINAL
cjfa-48225	160	2	microsoft	ORG
cjfa-48225	161	1	three	CARDINAL
cjfa-48225	161	2	microsoft	ORG
cjfa-48225	162	1	microsoft	ORG
cjfa-48225	163	1	2	CARDINAL
cjfa-48225	163	2	0.94%	PERCENT
cjfa-48225	163	3	9.26 2.55%	PERCENT
cjfa-48225	163	4	7,734,528,133 87.15%	PERCENT
cjfa-48225	163	5	0.47%	PERCENT
cjfa-48225	163	6	0.73 5.64%	PERCENT
cjfa-48225	163	7	2.50%	PERCENT
cjfa-48225	163	8	7 0.00%	PERCENT
cjfa-48225	163	9	1,118,369,000 81.43%	PERCENT
cjfa-48225	163	10	2.235 12 20.00%	PERCENT
cjfa-48225	163	11	98.04%	PERCENT
cjfa-48225	163	12	90 90 90	PERCENT
cjfa-48225	163	13	microsoft	ORG
cjfa-48225	166	1	0.94%	PERCENT
cjfa-48225	166	2	0.47%	PERCENT
cjfa-48225	167	1	9.26	CARDINAL
cjfa-48225	167	2	0.73	CARDINAL
cjfa-48225	170	1	87.15%	PERCENT
cjfa-48225	170	2	2.50%	PERCENT
cjfa-48225	170	3	atul bansal	PERSON
cjfa-48225	170	4	durga prasad	ORG
cjfa-48225	170	5	rahul kumar 3838	PERSON
cjfa-48225	171	1	5.64%	PERCENT
cjfa-48225	171	2	2.55%	PERCENT
cjfa-48225	176	1	3	CARDINAL
cjfa-48225	177	1	0.32838143	CARDINAL
cjfa-48225	177	2	0.10783436	MONEY
cjfa-48225	177	3	0.05472927	CARDINAL
cjfa-48225	177	4	0.00456646	CARDINAL
cjfa-48225	177	5	90	CARDINAL
cjfa-48225	177	6	microsoft	ORG
cjfa-48225	179	1	90	CARDINAL
cjfa-48225	179	2	10.78%	PERCENT
cjfa-48225	179	3	10.78%	PERCENT
cjfa-48225	180	1	100%	PERCENT
cjfa-48225	181	1	only 10.78%	PERCENT
cjfa-48225	182	1	one	CARDINAL
cjfa-48225	184	1	5.47%	PERCENT
cjfa-48225	186	1	3939	CARDINAL
cjfa-48225	187	1	4	CARDINAL
cjfa-48225	187	2	5	CARDINAL
cjfa-48225	187	3	90%	PERCENT
cjfa-48225	188	1	two	CARDINAL
cjfa-48225	190	1	4	CARDINAL
cjfa-48225	191	1	anova	ORG
cjfa-48225	191	2	5	CARDINAL
cjfa-48225	191	3	0.00021171 4.2343e-05	PERSON
cjfa-48225	191	4	0.082542544	MONEY
cjfa-48225	191	5	84	CARDINAL
cjfa-48225	191	6	89 0.00196333	QUANTITY
cjfa-48225	191	7	o	DATE
cjfa-48225	191	8	microsoft	ORG
cjfa-48225	192	1	5	CARDINAL
cjfa-48225	193	1	100%	PERCENT
cjfa-48225	194	1	only 10.78%	PERCENT
cjfa-48225	195	1	one	CARDINAL
cjfa-48225	197	1	5.47%	PERCENT
cjfa-48225	200	1	4	CARDINAL
cjfa-48225	200	2	5	CARDINAL
cjfa-48225	200	3	90%	PERCENT
cjfa-48225	201	1	two	CARDINAL
cjfa-48225	203	1	4	CARDINAL
cjfa-48225	204	1	anova	ORG
cjfa-48225	204	2	5	CARDINAL
cjfa-48225	204	3	0.00021171 4.2343e-05	PERSON
cjfa-48225	204	4	0.082542544	MONEY
cjfa-48225	204	5	84	CARDINAL
cjfa-48225	204	6	89 0.00196333	CARDINAL
cjfa-48225	204	7	microsoft	ORG
cjfa-48225	205	1	5	CARDINAL
cjfa-48225	206	1	microsoft	ORG
cjfa-48225	207	1	90%	PERCENT
cjfa-48225	207	2	0.10	CARDINAL
cjfa-48225	207	3	10%	PERCENT
cjfa-48225	208	1	2.0305	NORP
cjfa-48225	209	1	0.0825	DATE
cjfa-48225	210	1	0.10	CARDINAL
cjfa-48225	212	1	rdual	PERSON
cjfa-48225	213	1	o	DATE
cjfa-48225	213	2	microsoft	ORG
cjfa-48225	214	1	90%	PERCENT
cjfa-48225	214	2	0.10	CARDINAL
cjfa-48225	214	3	10%	PERCENT
cjfa-48225	215	1	2.0305	NORP
cjfa-48225	216	1	0.0825	DATE
cjfa-48225	217	1	0.10	CARDINAL
cjfa-48225	219	1	rdual	PERSON
cjfa-48225	220	1	atul bansal	PERSON
cjfa-48225	220	2	durga prasad	ORG
cjfa-48225	220	3	rahul kumar 4040	PERSON
cjfa-48225	220	4	6	CARDINAL
cjfa-48225	224	1	o	DATE
cjfa-48225	224	2	microsoft	ORG
cjfa-48225	227	1	7	CARDINAL
cjfa-48225	227	2	1	CARDINAL
cjfa-48225	227	3	1	CARDINAL
cjfa-48225	228	1	0.2131323 -0.097979 1	CARDINAL
cjfa-48225	228	2	1	CARDINAL
cjfa-48225	229	1	0.0226395 -0.2993531 -0.0651056	MONEY
cjfa-48225	230	1	1	CARDINAL
cjfa-48225	230	2	microsoft	ORG
cjfa-48225	235	1	4141	CARDINAL
cjfa-48225	235	2	8	CARDINAL
cjfa-48225	235	3	arouri	GPE
cjfa-48225	235	4	h.	GPE
cjfa-48225	235	5	hossain	PERSON
cjfa-48225	235	6	m., & muttakin	ORG
cjfa-48225	235	7	m.b.	GPE
cjfa-48225	235	8	2011	DATE
cjfa-48225	236	1	27	CARDINAL
cjfa-48225	236	2	kuwait	GPE
cjfa-48225	241	1	r., & matoussi	ORG
cjfa-48225	241	2	2014	DATE
cjfa-48225	241	3	islamic	NORP
cjfa-48225	241	4	southeast asia	LOC
cjfa-48225	241	5	83	CARDINAL
cjfa-48225	241	6	55	CARDINAL
cjfa-48225	241	7	2002 to 2011	DATE
cjfa-48225	241	8	southeast asia	LOC
cjfa-48225	243	1	roe	PRODUCT
cjfa-48225	245	1	islamic	NORP
cjfa-48225	245	2	southeast asian	NORP
cjfa-48225	246	1	southeast asian	NORP
cjfa-48225	247	1	atul bansal	PERSON
cjfa-48225	247	2	durga prasad	ORG
cjfa-48225	247	3	rahul kumar 4242	PERSON
cjfa-48225	247	4	h., & bouri	ORG
cjfa-48225	247	5	2018	DATE
cjfa-48225	247	6	islamic	NORP
cjfa-48225	247	7	44	CARDINAL
cjfa-48225	247	8	ibs	PRODUCT
cjfa-48225	247	9	bahrain	GPE
cjfa-48225	247	10	kuwait	GPE
cjfa-48225	247	11	qatar	GPE
cjfa-48225	247	12	oman	GPE
cjfa-48225	247	13	the united arab emirates	ORG
cjfa-48225	247	14	saudi arabia	GPE
cjfa-48225	248	1	three	CARDINAL
cjfa-48225	248	2	ac	ORG
cjfa-48225	250	1	roe	PRODUCT
cjfa-48225	251	1	ac	ORG
cjfa-48225	251	2	ssb	CARDINAL
cjfa-48225	252	1	74%	PERCENT
cjfa-48225	253	1	ibs	ORG
cjfa-48225	254	1	gcc ibs	PERSON
cjfa-48225	255	1	kuwaiti	NORP
cjfa-48225	256	1	hassan al	PERSON
cjfa-48225	256	2	h.a.	GPE
cjfa-48225	256	3	2012	DATE
cjfa-48225	256	4	uae national banks	ORG
cjfa-48225	256	5	two	CARDINAL
cjfa-48225	257	1	first	ORDINAL
cjfa-48225	258	1	second	ORDINAL
cjfa-48225	262	1	uae national banks	ORG
cjfa-48225	262	2	uae national banks	ORG
cjfa-48225	263	1	islamic	NORP
cjfa-48225	263	2	uae	GPE
cjfa-48225	264	1	8	CARDINAL
cjfa-48225	264	2	4343	CARDINAL
cjfa-48225	264	3	mokhtaria b.	PERSON
cjfa-48225	264	4	2021	CARDINAL
cjfa-48225	264	5	saudi	NORP
cjfa-48225	264	6	10	CARDINAL
cjfa-48225	264	7	saudi	NORP
cjfa-48225	264	8	2008–2019	DATE
cjfa-48225	265	1	saudi arabia roa	GPE
cjfa-48225	265	2	roe	PRODUCT
cjfa-48225	267	1	saudi arabia	GPE
cjfa-48225	269	1	o	DATE
cjfa-48225	270	1	8	CARDINAL
cjfa-48225	271	1	kuwait stock exchange	ORG
cjfa-48225	272	1	fp	ORG
cjfa-48225	272	2	two	CARDINAL
cjfa-48225	273	1	fp	ORG
cjfa-48225	273	2	ahmed	PERSON
cjfa-48225	273	3	hamdan	PERSON
cjfa-48225	273	4	2015	DATE
cjfa-48225	273	5	malik	PERSON
cjfa-48225	273	6	2015	DATE
cjfa-48225	274	1	2011	DATE
cjfa-48225	275	1	2017	CARDINAL
cjfa-48225	275	2	fallatah	ORG
cjfa-48225	275	3	2012	DATE
cjfa-48225	277	1	2017	CARDINAL
cjfa-48225	278	1	2011	DATE
cjfa-48225	279	1	ahmed	PERSON
cjfa-48225	279	2	hamdan	PERSON
cjfa-48225	279	3	2015	DATE
cjfa-48225	279	4	arouri	GPE
cjfa-48225	280	1	2011	DATE
cjfa-48225	280	2	2018	DATE
cjfa-48225	281	1	fp	ORG
cjfa-48225	281	2	2018	DATE
cjfa-48225	281	3	carter et al	PERSON
cjfa-48225	281	4	2003	DATE
cjfa-48225	281	5	abdullah et al	PERSON
cjfa-48225	281	6	2012	DATE
cjfa-48225	282	1	ahmed	PERSON
cjfa-48225	282	2	hamadan	PERSON
cjfa-48225	283	1	atul bansal	PERSON
cjfa-48225	283	2	durga prasad	ORG
cjfa-48225	283	3	rahul kumar 4444	PERSON
cjfa-48225	286	1	abdullah	PERSON
cjfa-48225	286	2	s.	PERSON
cjfa-48225	286	3	ku ismail	PERSON
cjfa-48225	286	4	l.	PERSON
cjfa-48225	286	5	2012	DATE
cjfa-48225	287	1	malaysian	NORP
cjfa-48225	288	1	academy of management	ORG
cjfa-48225	288	2	annual	DATE
cjfa-48225	288	3	1(1	CARDINAL
cjfa-48225	288	4	1-35	CARDINAL
cjfa-48225	290	1	ahmed	PERSON
cjfa-48225	290	2	e., & hamdan, a. (	ORG
cjfa-48225	290	3	2015	CARDINAL
cjfa-48225	291	1	bahrain	GPE
cjfa-48225	292	1	11(2	CARDINAL
cjfa-48225	292	2	21	CARDINAL
cjfa-48225	293	1	almoneef, a., & samontaray	ORG
cjfa-48225	293	2	d.p.	GPE
cjfa-48225	294	1	2019	CARDINAL
cjfa-48225	295	1	saudi	NORP
cjfa-48225	296	1	14(1	CARDINAL
cjfa-48225	296	2	147–158	CARDINAL
cjfa-48225	298	1	al-sahafi, a.	PERSON
cjfa-48225	298	2	rodrigs	GPE
cjfa-48225	298	3	m., & barnes	ORG
cjfa-48225	298	4	2015	DATE
cjfa-48225	300	1	saudi arabia	GPE
cjfa-48225	301	1	international journal of economics	ORG
cjfa-48225	301	2	3(3	CARDINAL
cjfa-48225	301	3	1-26	CARDINAL
cjfa-48225	302	1	al-shammari	PERSON
cjfa-48225	302	2	al-sultan	PERSON
cjfa-48225	302	3	w.	PERSON
cjfa-48225	302	4	2009	DATE
cjfa-48225	303	1	kuwait	GPE
cjfa-48225	304	1	7(1	CARDINAL
cjfa-48225	304	2	334–349	CARDINAL
cjfa-48225	306	1	arouri	GPE
cjfa-48225	306	2	h.	GPE
cjfa-48225	306	3	hossain	PERSON
cjfa-48225	306	4	m., & muttakin	ORG
cjfa-48225	306	5	m.b.	GPE
cjfa-48225	306	6	2011	DATE
cjfa-48225	308	1	8(4	CARDINAL
cjfa-48225	308	2	365–372	CARDINAL
cjfa-48225	309	1	balagobei	PERSON
cjfa-48225	309	2	s.b.	GPE
cjfa-48225	309	3	2018	DATE
cjfa-48225	311	1	asian	NORP
cjfa-48225	311	2	8(12	CARDINAL
cjfa-48225	311	3	1415	DATE
cjfa-48225	311	4	1421	CARDINAL
cjfa-48225	312	1	bansal	PERSON
cjfa-48225	312	2	a.	PERSON
cjfa-48225	312	3	d.p.	GPE
cjfa-48225	312	4	d.t.	GPE
cjfa-48225	312	5	2023	CARDINAL
cjfa-48225	314	1	islamic &	ORG
cjfa-48225	317	1	01	CARDINAL
cjfa-48225	318	1	http://dx.doi.org/10.26668/businessreview/2023.v8i3.1080	PERSON
cjfa-48225	319	1	a.	PERSON
cjfa-48225	319	2	2019	DATE
cjfa-48225	321	1	islamic	NORP
cjfa-48225	321	2	12(2	DATE
cjfa-48225	321	3	216–235	CARDINAL
cjfa-48225	322	1	http://dx.doi.org/10.1108/imefm-07-2017-0172	CARDINAL
cjfa-48225	323	1	a.	PERSON
cjfa-48225	323	2	hamdan	PERSON
cjfa-48225	323	3	q.	PERSON
cjfa-48225	323	4	2017	CARDINAL
cjfa-48225	324	1	saudi arabia	GPE
cjfa-48225	325	1	78–98	CARDINAL
cjfa-48225	327	1	https://www.researchgate.net/journal/academy-of-management-annual-meeting-proceedings-2151-6561	PERSON
cjfa-48225	327	2	4545	CARDINAL
cjfa-48225	327	3	d.a.	PERSON
cjfa-48225	327	4	b.j.	GPE
cjfa-48225	327	5	w.g.	GPE
cjfa-48225	327	6	2003	DATE
cjfa-48225	329	1	38(1	CARDINAL
cjfa-48225	329	2	33–53	CARDINAL
cjfa-48225	330	1	http://dx.doi.org/10.1111/15406288.00034	GPE
cjfa-48225	331	1	danoshana	PERSON
cjfa-48225	331	2	s., & ravivathani	ORG
cjfa-48225	331	3	2013	DATE
cjfa-48225	332	1	sri lanka	GPE
cjfa-48225	333	1	journal of accounting	ORG
cjfa-48225	333	2	1(6	CARDINAL
cjfa-48225	333	3	118–121	CARDINAL
cjfa-48225	334	1	endraswati	ORG
cjfa-48225	334	2	2018	DATE
cjfa-48225	335	1	indonesia	GPE
cjfa-48225	336	1	7(1	DATE
cjfa-48225	336	2	299	CARDINAL
cjfa-48225	337	1	fallatah	ORG
cjfa-48225	337	2	y., & dickins	ORG
cjfa-48225	337	3	d.	GPE
cjfa-48225	337	4	2012	DATE
cjfa-48225	338	1	saudi arabia	GPE
cjfa-48225	339	1	african journal of business management	ORG
cjfa-48225	339	2	6(36	CARDINAL
cjfa-48225	339	3	10025-10034	DATE
cjfa-48225	341	1	farhan	PERSON
cjfa-48225	341	2	a.	PERSON
cjfa-48225	341	3	obaid	PERSON
cjfa-48225	341	4	s.n.	GPE
cjfa-48225	341	5	2017	CARDINAL
cjfa-48225	342	1	the uae	ORG
cjfa-48225	342	2	33(1	CARDINAL
cjfa-48225	342	3	66–80	DATE
cjfa-48225	343	1	http://dx.doi.org/10.1108/jeas-01-2016-0002	CARDINAL
cjfa-48225	344	1	f., & locke	ORG
cjfa-48225	344	2	s.	PERSON
cjfa-48225	344	3	2012	DATE
cjfa-48225	345	1	new zealand	GPE
cjfa-48225	346	1	asian academy of management journal of accounting	ORG
cjfa-48225	346	2	8(2	CARDINAL
cjfa-48225	346	3	s.m.r.k.	GPE
cjfa-48225	347	1	2014	DATE
cjfa-48225	349	1	journal of accountancy & finance	ORG
cjfa-48225	349	2	1(2	CARDINAL
cjfa-48225	350	1	kajola	PERSON
cjfa-48225	350	2	s.o.	GPE
cjfa-48225	350	3	2008	DATE
cjfa-48225	351	1	nigerian	NORP
cjfa-48225	352	1	european journal of economics	ORG
cjfa-48225	352	2	14	CARDINAL
cjfa-48225	352	3	16	CARDINAL
cjfa-48225	353	1	khanchel el mehdi	PERSON
cjfa-48225	353	2	i.	PERSON
cjfa-48225	353	3	2007	DATE
cjfa-48225	354	1	tunisia	GPE
cjfa-48225	355	1	15(6	CARDINAL
cjfa-48225	355	2	1429–1441	DATE
cjfa-48225	356	1	mashayekhi	PERSON
cjfa-48225	356	2	b., & bazaz	ORG
cjfa-48225	356	3	m.s.	GPE
cjfa-48225	356	4	2008	DATE
cjfa-48225	357	1	iran	GPE
cjfa-48225	358	1	contemporary accounting & economics	ORG
cjfa-48225	358	2	4(2	CARDINAL
cjfa-48225	358	3	156–172	CARDINAL
cjfa-48225	359	1	http://dx.doi	PERSON
cjfa-48225	360	1	org/10.1016	PERSON
cjfa-48225	360	2	5669(10)70033-3	CARDINAL
cjfa-48225	360	3	mousa	PERSON
cjfa-48225	360	4	g.a.	PERSON
cjfa-48225	360	5	desoky	PERSON
cjfa-48225	360	6	khan	GPE
cjfa-48225	360	7	g.u.	GPE
cjfa-48225	360	8	2018	DATE
cjfa-48225	361	1	gulf cooperation council	ORG
cjfa-48225	362	1	academy of accounting	ORG
cjfa-48225	362	2	22(4	ORDINAL
cjfa-48225	362	3	1-19	CARDINAL
cjfa-48225	363	1	naushad	PERSON
cjfa-48225	363	2	m., & malik	ORG
cjfa-48225	363	3	s.a.	GPE
cjfa-48225	364	1	2015	CARDINAL
cjfa-48225	366	1	asian	NORP
cjfa-48225	366	2	11(9	DATE
cjfa-48225	366	3	226	CARDINAL
cjfa-48225	368	1	neffati, a.	ORG
cjfa-48225	368	2	khiari	PERSON
cjfa-48225	368	3	w., & lajmi,	ORG
cjfa-48225	368	4	2020	DATE
cjfa-48225	369	1	us	GPE
cjfa-48225	370	1	copernican journal of finance & accounting	ORG
cjfa-48225	370	2	9(3	CARDINAL
cjfa-48225	370	3	99–113	PRODUCT
cjfa-48225	372	1	osman	PERSON
cjfa-48225	372	2	d.p.	GPE
cjfa-48225	373	1	2022	CARDINAL
cjfa-48225	374	1	saudi	NORP
cjfa-48225	375	1	the journal of asian finance	ORG
cjfa-48225	375	2	9(4	CARDINAL
cjfa-48225	375	3	213	CARDINAL
cjfa-48225	376	1	atul bansal	PERSON
cjfa-48225	376	2	durga prasad	ORG
cjfa-48225	376	3	rahul kumar 4646 pillai	PERSON
cjfa-48225	376	4	r., & al-malkawi	ORG
cjfa-48225	377	1	2018	DATE
cjfa-48225	379	1	44	DATE
cjfa-48225	379	2	394–410	CARDINAL
cjfa-48225	380	1	http://dx.doi.org/10.1016/j.ribaf.2017.07.110	PERSON
cjfa-48225	380	2	saidat, z.	PERSON
cjfa-48225	380	3	silva	GPE
cjfa-48225	380	4	m., & seaman	ORG
cjfa-48225	380	5	c.	PERSON
cjfa-48225	380	6	2019	DATE
cjfa-48225	382	1	9(1	CARDINAL
cjfa-48225	382	2	54	CARDINAL
cjfa-48225	382	3	78	CARDINAL
cjfa-48225	384	1	singh	GPE
cjfa-48225	384	2	g., & dwesar	ORG
cjfa-48225	384	3	r.	PERSON
cjfa-48225	384	4	2022	CARDINAL
cjfa-48225	386	1	copernican journal of finance & accounting	ORG
cjfa-48225	386	2	11(3	CARDINAL
cjfa-48225	387	1	http://dx.doi	PERSON
cjfa-48225	388	1	org/10.12775	PERSON
cjfa-48225	388	2	zabri	NORP
cjfa-48225	388	3	s.m.	GPE
cjfa-48225	388	4	ahmad	PERSON
cjfa-48225	388	5	k.k	PERSON
cjfa-48225	389	1	2016	CARDINAL
cjfa-48225	390	1	100	CARDINAL
cjfa-48225	390	2	malaysia	GPE
cjfa-48225	391	1	procedia economics	ORG
cjfa-48225	391	2	35	CARDINAL
cjfa-48225	391	3	287–296	CARDINAL
cjfa-48225	392	1	http://dx.doi.org/10.1016/s2212-5671(16)00036-8	NORP
cjfa-48225	393	1	appendix a.	PERSON
cjfa-48225	393	2	ahli united bank	ORG
cjfa-48225	393	3	kuwait	GPE
cjfa-48225	393	4	al ahli bank of	ORG
cjfa-48225	393	5	kuwait	GPE
cjfa-48225	394	1	burgan bank	ORG
cjfa-48225	394	2	kuwait	GPE
cjfa-48225	394	3	cbk http://www.cbk.com	PRODUCT
cjfa-48225	394	4	gulf bank gbk http://www.e-gulfbank.com kuwait	ORG
cjfa-48225	395	1	kfh http://www.kfh.com kuwait international bank kib http://www.kib.com.kw national bank of kuwait	PRODUCT
cjfa-48225	395	2	o	DATE
cjfa-48225	395	3	microsoft	ORG