id	sid	eid	entity	type
cjfa-48231	1	1	march 2	DATE
cjfa-48231	1	2	2023	CARDINAL
cjfa-48231	1	3	august 23	DATE
cjfa-48231	1	4	2023	CARDINAL
cjfa-48231	2	1	ilorin	NORP
cjfa-48231	2	2	nigeria	GPE
cjfa-48231	4	1	ilorin	NORP
cjfa-48231	4	2	nigeria	GPE
cjfa-48231	6	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-48231	6	2	2300-12402023	CARDINAL
cjfa-48231	6	3	12	CARDINAL
cjfa-48231	6	4	2 salman	PERSON
cjfa-48231	6	5	r.t.	GPE
cjfa-48231	6	6	& abogun	ORG
cjfa-48231	6	7	2023	CARDINAL
cjfa-48231	7	1	nigerian	NORP
cjfa-48231	8	1	copernican journal of finance & accounting	ORG
cjfa-48231	8	2	12(2	DATE
cjfa-48231	8	3	59–78	CARDINAL
cjfa-48231	9	1	titilayo	PERSON
cjfa-48231	9	2	salman* university	ORG
cjfa-48231	9	3	ilorin	NORP
cjfa-48231	10	1	nigerian	NORP
cjfa-48231	11	1	j e l	PERSON
cjfa-48231	11	2	034	CARDINAL
cjfa-48231	12	1	nigerian	NORP
cjfa-48231	13	1	nigerian	NORP
cjfa-48231	13	2	nigerian	NORP
cjfa-48231	13	3	nigerian	NORP
cjfa-48231	13	4	nigeria	GPE
cjfa-48231	14	1	2018	DATE
cjfa-48231	14	2	2022	CARDINAL
cjfa-48231	14	3	annual	DATE
cjfa-48231	14	4	117	CARDINAL
cjfa-48231	14	5	nigerian	NORP
cjfa-48231	16	1	the five years	DATE
cjfa-48231	17	1	http://dx.doi.org/10.12775/cjfa.2023.011 http://dx.doi.org/10.12775/cjfa.2023.011	ORG
cjfa-48231	17	2	ramat	ORG
cjfa-48231	17	3	titilayo salman	PERSON
cjfa-48231	17	4	segun abogun6060	PERSON
cjfa-48231	17	5	nigerian	NORP
cjfa-48231	18	1	nigerian	NORP
cjfa-48231	24	1	salman	PERSON
cjfa-48231	24	2	2022	CARDINAL
cjfa-48231	25	1	2021	CARDINAL
cjfa-48231	25	2	salman, ibrahim & abdulkadir	ORG
cjfa-48231	25	3	2015	DATE
cjfa-48231	30	1	kwon & moon	ORG
cjfa-48231	30	2	2012	DATE
cjfa-48231	30	3	okwy & christopher	ORG
cjfa-48231	30	4	2010	DATE
cjfa-48231	31	1	at least one trillion naira	MONEY
cjfa-48231	31	2	6.17 us$ billion	MONEY
cjfa-48231	32	1	nigerian	NORP
cjfa-48231	32	2	nigerian	NORP
cjfa-48231	32	3	6161	CARDINAL
cjfa-48231	32	4	okwy & christopher	ORG
cjfa-48231	32	5	2010	DATE
cjfa-48231	35	1	nigeria	GPE
cjfa-48231	36	1	salman et al.	PERSON
cjfa-48231	36	2	2015	DATE
cjfa-48231	36	3	holland	GPE
cjfa-48231	36	4	2009	DATE
cjfa-48231	37	1	okwy	GPE
cjfa-48231	37	2	christopher	PERSON
cjfa-48231	37	3	2010	DATE
cjfa-48231	37	4	suraj	PERSON
cjfa-48231	37	5	2012	DATE
cjfa-48231	37	6	millions of naira	MONEY
cjfa-48231	37	7	nigerian	NORP
cjfa-48231	37	8	annual	DATE
cjfa-48231	39	1	nigerian	NORP
cjfa-48231	42	1	nigerian	NORP
cjfa-48231	44	1	117	CARDINAL
cjfa-48231	44	2	8	CARDINAL
cjfa-48231	44	3	5 years	DATE
cjfa-48231	44	4	2018-2022	DATE
cjfa-48231	45	1	nigerian	NORP
cjfa-48231	45	2	nigerian	NORP
cjfa-48231	45	3	nigerian	NORP
cjfa-48231	45	4	nigeria	GPE
cjfa-48231	46	1	second	ORDINAL
cjfa-48231	46	2	third	ORDINAL
cjfa-48231	46	3	fourth	ORDINAL
cjfa-48231	46	4	fifth	ORDINAL
cjfa-48231	47	1	titilayo salman	PERSON
cjfa-48231	47	2	segun abogun6262	PERSON
cjfa-48231	47	3	2004	DATE
cjfa-48231	47	4	daily	DATE
cjfa-48231	47	5	salman	PERSON
cjfa-48231	47	6	2022	CARDINAL
cjfa-48231	47	7	lev, 2001	DATE
cjfa-48231	48	1	yousaf	ORG
cjfa-48231	48	2	2022	DATE
cjfa-48231	49	1	2021	CARDINAL
cjfa-48231	49	2	poh	PERSON
cjfa-48231	49	3	ibrahim & mcmillan	ORG
cjfa-48231	49	4	2018	DATE
cjfa-48231	54	1	de pablos	ORG
cjfa-48231	54	2	2003	DATE
cjfa-48231	55	1	lev (2001	DATE
cjfa-48231	56	1	poh et al	PERSON
cjfa-48231	57	1	2018	DATE
cjfa-48231	58	1	khasawneh	PERSON
cjfa-48231	58	2	2021	CARDINAL
cjfa-48231	58	3	mubarik & mahmood	ORG
cjfa-48231	58	4	2021	DATE
cjfa-48231	58	5	salman	PERSON
cjfa-48231	58	6	2022	CARDINAL
cjfa-48231	58	7	youndt & snell	ORG
cjfa-48231	58	8	2020	DATE
cjfa-48231	58	9	1997a	DATE
cjfa-48231	59	1	three	CARDINAL
cjfa-48231	59	2	salman	PERSON
cjfa-48231	59	3	2022	CARDINAL
cjfa-48231	59	4	2021	CARDINAL
cjfa-48231	59	5	youndt & snell	ORG
cjfa-48231	59	6	2020	DATE
cjfa-48231	60	1	two	CARDINAL
cjfa-48231	61	1	nigerian	NORP
cjfa-48231	61	2	6363	CARDINAL
cjfa-48231	61	3	2021	CARDINAL
cjfa-48231	61	4	yousaff	ORG
cjfa-48231	61	5	2021	CARDINAL
cjfa-48231	61	6	youndt & snell	ORG
cjfa-48231	61	7	2020	DATE
cjfa-48231	61	8	calisir & baskak	ORG
cjfa-48231	61	9	2019	DATE
cjfa-48231	62	1	1998	DATE
cjfa-48231	65	1	tsairidis & theriou	ORG
cjfa-48231	65	2	2011	DATE
cjfa-48231	65	3	lev, 2001	DATE
cjfa-48231	65	4	1997b	DATE
cjfa-48231	66	1	yousaff	ORG
cjfa-48231	66	2	2021	CARDINAL
cjfa-48231	68	1	salman	PERSON
cjfa-48231	68	2	abdulsalam & adegbayibi	ORG
cjfa-48231	68	3	2022	CARDINAL
cjfa-48231	68	4	richard	PERSON
cjfa-48231	68	5	yip & johnson	ORG
cjfa-48231	68	6	2008	DATE
cjfa-48231	69	1	margono & gantino	ORG
cjfa-48231	69	2	2021	DATE
cjfa-48231	70	1	desai & raval	ORG
cjfa-48231	70	2	2022	CARDINAL
cjfa-48231	71	1	2014	DATE
cjfa-48231	72	1	upton	PERSON
cjfa-48231	72	2	2012	DATE
cjfa-48231	73	1	suharman	PERSON
cjfa-48231	73	2	saraswati	ORG
cjfa-48231	73	3	2023	CARDINAL
cjfa-48231	73	4	69	CARDINAL
cjfa-48231	73	5	indonesian	NORP
cjfa-48231	74	1	hce	ORG
cjfa-48231	74	2	salman	PERSON
cjfa-48231	74	3	2022	CARDINAL
cjfa-48231	74	4	acuna-opazo & gonzalez	ORG
cjfa-48231	74	5	2021	CARDINAL
cjfa-48231	74	6	brescia	PERSON
cjfa-48231	74	7	bert	PERSON
cjfa-48231	74	8	2021	CARDINAL
cjfa-48231	74	9	2020	DATE
cjfa-48231	74	10	2020	DATE
cjfa-48231	74	11	nour	PERSON
cjfa-48231	74	12	2019	DATE
cjfa-48231	74	13	komala	GPE
cjfa-48231	74	14	fuad	PERSON
cjfa-48231	74	15	2017	CARDINAL
cjfa-48231	75	1	2017	CARDINAL
cjfa-48231	75	2	hce	ORG
cjfa-48231	76	1	maditinos et al	PERSON
cjfa-48231	77	1	2011	DATE
cjfa-48231	77	2	chang	PERSON
cjfa-48231	77	3	hsieh	PERSON
cjfa-48231	77	4	2011	DATE
cjfa-48231	77	5	hce	ORG
cjfa-48231	77	6	2016	CARDINAL
cjfa-48231	77	7	titilayo salman	PERSON
cjfa-48231	77	8	segun abogun6464	PERSON
cjfa-48231	77	9	hce	ORG
cjfa-48231	78	1	sce	ORG
cjfa-48231	79	1	sce	ORG
cjfa-48231	79	2	1998	DATE
cjfa-48231	79	3	gates & langevin	ORG
cjfa-48231	79	4	2018	DATE
cjfa-48231	79	5	yousaff	ORG
cjfa-48231	79	6	2021	CARDINAL
cjfa-48231	80	1	nadeem	PERSON
cjfa-48231	80	2	dumay	PERSON
cjfa-48231	80	3	massaro	ORG
cjfa-48231	80	4	2018	DATE
cjfa-48231	80	5	sce	PRODUCT
cjfa-48231	83	1	2011	DATE
cjfa-48231	84	1	renaldo	PERSON
cjfa-48231	84	2	andi	PERSON
cjfa-48231	84	3	putri	PERSON
cjfa-48231	84	4	cecilia	PERSON
cjfa-48231	84	5	2023	CARDINAL
cjfa-48231	84	6	420	CARDINAL
cjfa-48231	85	1	2018	DATE
cjfa-48231	85	2	101	CARDINAL
cjfa-48231	85	3	serbian	NORP
cjfa-48231	87	1	sce	NORP
cjfa-48231	88	1	chowdhury	PERSON
cjfa-48231	88	2	rana	PERSON
cjfa-48231	88	3	azim	PERSON
cjfa-48231	88	4	2019	DATE
cjfa-48231	88	5	2017	CARDINAL
cjfa-48231	88	6	fatima	PERSON
cjfa-48231	88	7	2015	DATE
cjfa-48231	88	8	sce	ORG
cjfa-48231	90	1	sce	ORG
cjfa-48231	91	1	nigerian	NORP
cjfa-48231	91	2	6565	CARDINAL
cjfa-48231	91	3	chowdhury et al.	PERSON
cjfa-48231	91	4	2019	DATE
cjfa-48231	96	1	ali	PERSON
cjfa-48231	96	2	hussin	GPE
cjfa-48231	96	3	haddad	PERSON
cjfa-48231	96	4	al-ramahi	PERSON
cjfa-48231	96	5	hasan abunaila	PERSON
cjfa-48231	96	6	2023	CARDINAL
cjfa-48231	97	1	salman	PERSON
cjfa-48231	97	2	abdulsalam & adegbayibi	ORG
cjfa-48231	97	3	2022	CARDINAL
cjfa-48231	97	4	brescia	PERSON
cjfa-48231	97	5	bert	PERSON
cjfa-48231	97	6	2021	CARDINAL
cjfa-48231	97	7	2021	CARDINAL
cjfa-48231	97	8	fatima	PERSON
cjfa-48231	97	9	2015	DATE
cjfa-48231	97	10	roe	PRODUCT
cjfa-48231	98	1	2020	DATE
cjfa-48231	98	2	ali	PERSON
cjfa-48231	98	3	murtaza	GPE
cjfa-48231	98	4	hedvicakova	PERSON
cjfa-48231	98	5	jiang	PERSON
cjfa-48231	98	6	naeem	PERSON
cjfa-48231	98	7	2021	CARDINAL
cjfa-48231	98	8	2019	DATE
cjfa-48231	98	9	2017	CARDINAL
cjfa-48231	101	1	wernerfelt	GPE
cjfa-48231	101	2	1984	DATE
cjfa-48231	102	1	2022	CARDINAL
cjfa-48231	103	1	salman	PERSON
cjfa-48231	103	2	2022	CARDINAL
cjfa-48231	103	3	1991	DATE
cjfa-48231	104	1	2022	CARDINAL
cjfa-48231	104	2	1991	DATE
cjfa-48231	105	1	titilayo salman	PERSON
cjfa-48231	105	2	segun abogun6666	PERSON
cjfa-48231	105	3	1991	DATE
cjfa-48231	105	4	lev, 2001	DATE
cjfa-48231	106	1	salman	PERSON
cjfa-48231	106	2	2022	CARDINAL
cjfa-48231	106	3	1991	DATE
cjfa-48231	107	1	2021	CARDINAL
cjfa-48231	107	2	brescia & bert	ORG
cjfa-48231	107	3	2021	CARDINAL
cjfa-48231	108	1	al.	PERSON
cjfa-48231	108	2	2020	DATE
cjfa-48231	109	1	2003	DATE
cjfa-48231	111	1	nigeria	GPE
cjfa-48231	112	1	2004	DATE
cjfa-48231	113	1	cee + hce	ORG
cjfa-48231	114	1	cee + hce	ORG
cjfa-48231	114	2	1	CARDINAL
cjfa-48231	114	3	hce	ORG
cjfa-48231	115	1	sce	PRODUCT
cjfa-48231	115	2	cee	DATE
cjfa-48231	115	3	hce = va/hc	ORG
cjfa-48231	115	4	2	CARDINAL
cjfa-48231	118	1	nigerian	NORP
cjfa-48231	118	2	6767	DATE
cjfa-48231	120	1	sce =	ORG
cjfa-48231	120	2	sc/va (	ORG
cjfa-48231	120	3	3	CARDINAL
cjfa-48231	122	1	cee = va/ce	PERSON
cjfa-48231	122	2	4	CARDINAL
cjfa-48231	127	1	+ β5levit +	DATE
cjfa-48231	127	2	5	CARDINAL
cjfa-48231	132	1	sizeit	PERSON
cjfa-48231	132	2	1	CARDINAL
cjfa-48231	132	3	2	CARDINAL
cjfa-48231	132	4	3	CARDINAL
cjfa-48231	132	5	titilayo salman	PERSON
cjfa-48231	132	6	segun abogun6868	PERSON
cjfa-48231	135	1	sec	ORG
cjfa-48231	138	1	year 2019	DATE
cjfa-48231	138	2	eight	CARDINAL
cjfa-48231	139	1	231	CARDINAL
cjfa-48231	139	2	117	CARDINAL
cjfa-48231	139	3	the nigerian exchange	ORG
cjfa-48231	139	4	31st december, 2019	DATE
cjfa-48231	141	1	eight	CARDINAL
cjfa-48231	142	1	nigeria	GPE
cjfa-48231	145	1	nigerian	NORP
cjfa-48231	145	2	6969	CARDINAL
cjfa-48231	146	1	statisticsdescriptive	NORP
cjfa-48231	146	2	1	CARDINAL
cjfa-48231	146	3	5	CARDINAL
cjfa-48231	148	1	1	CARDINAL
cjfa-48231	148	2	2018	DATE
cjfa-48231	148	3	2019	DATE
cjfa-48231	148	4	2019 min max	TIME
cjfa-48231	148	5	max	PERSON
cjfa-48231	148	6	hce	ORG
cjfa-48231	148	7	2.43 2.87	MONEY
cjfa-48231	148	8	sce	ORG
cjfa-48231	148	9	0.57	CARDINAL
cjfa-48231	148	10	0.20	CARDINAL
cjfa-48231	148	11	0.21 0.18	CARDINAL
cjfa-48231	148	12	1.59	CARDINAL
cjfa-48231	148	13	0.12 7.36 1.69 1.86 0.01	MONEY
cjfa-48231	148	14	sec	ORG
cjfa-48231	148	15	0.50 1.12 0.03	MONEY
cjfa-48231	148	16	0.81 0.42	QUANTITY
cjfa-48231	148	17	5.68	CARDINAL
cjfa-48231	148	18	1.01 2.13	CARDINAL
cjfa-48231	148	19	o	DATE
cjfa-48231	148	20	2023	CARDINAL
cjfa-48231	149	1	billion naira	MONEY
cjfa-48231	149	2	nigerian	NORP
cjfa-48231	151	1	ramat titilayo salman	PERSON
cjfa-48231	151	2	segun abogun7070	PERSON
cjfa-48231	151	3	2	CARDINAL
cjfa-48231	151	4	2020	DATE
cjfa-48231	151	5	2021	CARDINAL
cjfa-48231	151	6	2021 min max	TIME
cjfa-48231	151	7	max	PERSON
cjfa-48231	151	8	0.20 5.23 2.91	QUANTITY
cjfa-48231	151	9	4.00	CARDINAL
cjfa-48231	151	10	5.87	CARDINAL
cjfa-48231	151	11	0.02	CARDINAL
cjfa-48231	151	12	7.33 1.67	CARDINAL
cjfa-48231	151	13	4.00	CARDINAL
cjfa-48231	151	14	13.10 1.10	CARDINAL
cjfa-48231	151	15	0.05 7.59 1.24 1.12 0.01	MONEY
cjfa-48231	151	16	1.37 1.47	CARDINAL
cjfa-48231	151	17	sec	ORG
cjfa-48231	151	18	2.23	CARDINAL
cjfa-48231	151	19	9.80 1.63	QUANTITY
cjfa-48231	151	20	3.20	CARDINAL
cjfa-48231	151	21	4.57	CARDINAL
cjfa-48231	151	22	4.62 1.57	CARDINAL
cjfa-48231	151	23	117	CARDINAL
cjfa-48231	151	24	o	DATE
cjfa-48231	151	25	2023	CARDINAL
cjfa-48231	152	1	billion naira	MONEY
cjfa-48231	152	2	nigerian	NORP
cjfa-48231	153	1	3	CARDINAL
cjfa-48231	153	2	2022	CARDINAL
cjfa-48231	153	3	2022	CARDINAL
cjfa-48231	153	4	max	PERSON
cjfa-48231	153	5	2.00	CARDINAL
cjfa-48231	153	6	5.55 1.34	QUANTITY
cjfa-48231	153	7	sce	ORG
cjfa-48231	153	8	3.16 14.86	CARDINAL
cjfa-48231	153	9	3.43	CARDINAL
cjfa-48231	153	10	2.05	CARDINAL
cjfa-48231	153	11	4.01 0.89	CARDINAL
cjfa-48231	153	12	1.15 9.02	CARDINAL
cjfa-48231	153	13	6.63 0.31	QUANTITY
cjfa-48231	153	14	0.03	CARDINAL
cjfa-48231	153	15	sec	ORG
cjfa-48231	153	16	2.86	CARDINAL
cjfa-48231	153	17	5.43 0.22	QUANTITY
cjfa-48231	153	18	2.27	CARDINAL
cjfa-48231	153	19	2.14 1.04	CARDINAL
cjfa-48231	153	20	o	DATE
cjfa-48231	153	21	2023	CARDINAL
cjfa-48231	154	1	billion naira	MONEY
cjfa-48231	154	2	nigerian	NORP
cjfa-48231	155	1	nigerian	NORP
cjfa-48231	155	2	7171	CARDINAL
cjfa-48231	155	3	1-3	CARDINAL
cjfa-48231	155	4	hce	ORG
cjfa-48231	155	5	sce	PRODUCT
cjfa-48231	155	6	cee	PERSON
cjfa-48231	155	7	sec	ORG
cjfa-48231	155	8	0.02	CARDINAL
cjfa-48231	155	9	33.42	CARDINAL
cjfa-48231	158	1	4	CARDINAL
cjfa-48231	159	1	durbin watson	PERSON
cjfa-48231	159	2	1.989	CARDINAL
cjfa-48231	159	3	2.058	CARDINAL
cjfa-48231	159	4	1.989	DATE
cjfa-48231	159	5	1.900	CARDINAL
cjfa-48231	159	6	1.719	CARDINAL
cjfa-48231	160	1	4	CARDINAL
cjfa-48231	161	1	1 t year	DATE
cjfa-48231	161	2	2 t year 3 t year 4	DATE
cjfa-48231	161	3	t year 5	DATE
cjfa-48231	161	4	1.648 1.45 2.167 3.39	MONEY
cjfa-48231	161	5	5.68	CARDINAL
cjfa-48231	161	6	hce	ORG
cjfa-48231	161	7	0.376	CARDINAL
cjfa-48231	161	8	0.167 1.97	CARDINAL
cjfa-48231	162	1	1.510	CARDINAL
cjfa-48231	162	2	1.09	MONEY
cjfa-48231	162	3	0.100	CARDINAL
cjfa-48231	162	4	0.003 1.32	CARDINAL
cjfa-48231	162	5	0.013 0.27	MONEY
cjfa-48231	162	6	0.03	CARDINAL
cjfa-48231	162	7	sec	ORG
cjfa-48231	162	8	0.269	CARDINAL
cjfa-48231	162	9	2.50	MONEY
cjfa-48231	162	10	2.54	MONEY
cjfa-48231	162	11	3.52	MONEY
cjfa-48231	162	12	0.023	CARDINAL
cjfa-48231	162	13	0.016	CARDINAL
cjfa-48231	162	14	0.149 0.001	CARDINAL
cjfa-48231	163	1	0.469%	PERCENT
cjfa-48231	163	2	0.575%	PERCENT
cjfa-48231	163	3	0.469%	PERCENT
cjfa-48231	163	4	0.568%	PERCENT
cjfa-48231	163	5	0.665%	PERCENT
cjfa-48231	163	6	durbin watson	PERSON
cjfa-48231	163	7	2.058	MONEY
cjfa-48231	163	8	5.473	CARDINAL
cjfa-48231	163	9	4.187	MONEY
cjfa-48231	163	10	117	CARDINAL
cjfa-48231	163	11	0	CARDINAL
cjfa-48231	164	1	2023	CARDINAL
cjfa-48231	165	1	year 1 to 5	DATE
cjfa-48231	165	2	2018	DATE
cjfa-48231	165	3	2019	DATE
cjfa-48231	165	4	2020	DATE
cjfa-48231	165	5	2021	CARDINAL
cjfa-48231	165	6	2022	CARDINAL
cjfa-48231	166	1	titilayo salman	PERSON
cjfa-48231	166	2	segun abogun7272	PERSON
cjfa-48231	166	3	hce	ORG
cjfa-48231	166	4	1.96	CARDINAL
cjfa-48231	166	5	0.041	CARDINAL
cjfa-48231	166	6	0.167	CARDINAL
cjfa-48231	166	7	0.016	CARDINAL
cjfa-48231	166	8	the 5%	PERCENT
cjfa-48231	166	9	1%	PERCENT
cjfa-48231	166	10	36.7	CARDINAL
cjfa-48231	166	11	16.7%	PERCENT
cjfa-48231	166	12	117	CARDINAL
cjfa-48231	166	13	2018	DATE
cjfa-48231	166	14	2019 years	DATE
cjfa-48231	167	1	2021	CARDINAL
cjfa-48231	167	2	2022	CARDINAL
cjfa-48231	167	3	4 and 5	DATE
cjfa-48231	167	4	hce	ORG
cjfa-48231	167	5	0.001	CARDINAL
cjfa-48231	168	1	the 1%	PERCENT
cjfa-48231	168	2	1%	PERCENT
cjfa-48231	168	3	9.5%	PERCENT
cjfa-48231	168	4	0.03%	PERCENT
cjfa-48231	168	5	117	CARDINAL
cjfa-48231	169	1	2020	DATE
cjfa-48231	169	2	hce	ORG
cjfa-48231	169	3	between 2019 and 2020	DATE
cjfa-48231	172	1	2021	CARDINAL
cjfa-48231	172	2	yousaf	PERSON
cjfa-48231	172	3	2021	CARDINAL
cjfa-48231	172	4	ali et al	PERSON
cjfa-48231	173	1	2022	CARDINAL
cjfa-48231	173	2	tran	PERSON
cjfa-48231	173	3	2018	DATE
cjfa-48231	173	4	goswami	PERSON
cjfa-48231	173	5	2019	DATE
cjfa-48231	174	1	al	PERSON
cjfa-48231	174	2	2020	DATE
cjfa-48231	174	3	2017	CARDINAL
cjfa-48231	174	4	2016	DATE
cjfa-48231	174	5	chowdhury et al	PERSON
cjfa-48231	175	1	2019	DATE
cjfa-48231	175	2	nour	PERSON
cjfa-48231	175	3	2019	DATE
cjfa-48231	175	4	hce	ORG
cjfa-48231	176	1	sce	ORG
cjfa-48231	176	2	sce	ORG
cjfa-48231	176	3	0.016	CARDINAL
cjfa-48231	176	4	0.041	CARDINAL
cjfa-48231	176	5	5%	PERCENT
cjfa-48231	176	6	-22%	PERCENT
cjfa-48231	176	7	117	CARDINAL
cjfa-48231	176	8	nigerian	NORP
cjfa-48231	176	9	1%	PERCENT
cjfa-48231	177	1	sce	ORG
cjfa-48231	177	2	2021	CARDINAL
cjfa-48231	177	3	2022	CARDINAL
cjfa-48231	177	4	0.086	CARDINAL
cjfa-48231	177	5	5.855	CARDINAL
cjfa-48231	177	6	0.001	CARDINAL
cjfa-48231	177	7	1%	PERCENT
cjfa-48231	178	1	2020	DATE
cjfa-48231	180	1	fatima	PERSON
cjfa-48231	180	2	2015	DATE
cjfa-48231	180	3	goswami	PERSON
cjfa-48231	180	4	2019	DATE
cjfa-48231	180	5	2018	DATE
cjfa-48231	180	6	pol et al	PERSON
cjfa-48231	180	7	2018	DATE
cjfa-48231	181	1	chowdhury et al	PERSON
cjfa-48231	181	2	2019	DATE
cjfa-48231	181	3	nigerian	NORP
cjfa-48231	181	4	7373	DATE
cjfa-48231	181	5	goswami	PERSON
cjfa-48231	181	6	2019	DATE
cjfa-48231	181	7	2016	DATE
cjfa-48231	181	8	nassar	PERSON
cjfa-48231	181	9	2018	DATE
cjfa-48231	181	10	2017	CARDINAL
cjfa-48231	181	11	razafindrambinia	DATE
cjfa-48231	181	12	2011	DATE
cjfa-48231	182	1	nigerian	NORP
cjfa-48231	183	1	firer	ORG
cjfa-48231	183	2	williams	PERSON
cjfa-48231	183	3	2003	DATE
cjfa-48231	183	4	hce	ORG
cjfa-48231	183	5	sce	ORG
cjfa-48231	183	6	south africa	GPE
cjfa-48231	185	1	1.510	CARDINAL
cjfa-48231	185	2	0.023	CARDINAL
cjfa-48231	185	3	0.041	CARDINAL
cjfa-48231	185	4	0.016	CARDINAL
cjfa-48231	185	5	0.549	CARDINAL
cjfa-48231	185	6	0.001	CARDINAL
cjfa-48231	185	7	0.411	CARDINAL
cjfa-48231	185	8	5%	PERCENT
cjfa-48231	186	1	1%	PERCENT
cjfa-48231	186	2	15%	PERCENT
cjfa-48231	186	3	4.1%	PERCENT
cjfa-48231	186	4	5.49%	PERCENT
cjfa-48231	186	5	41%	PERCENT
cjfa-48231	186	6	117	CARDINAL
cjfa-48231	187	1	firer	ORG
cjfa-48231	187	2	williams	PERSON
cjfa-48231	187	3	2003	DATE
cjfa-48231	187	4	south africa	GPE
cjfa-48231	188	1	three	CARDINAL
cjfa-48231	190	1	nassar	PERSON
cjfa-48231	190	2	2018	DATE
cjfa-48231	190	3	2018	DATE
cjfa-48231	190	4	2016	CARDINAL
cjfa-48231	190	5	fatima	PERSON
cjfa-48231	190	6	2015	DATE
cjfa-48231	190	7	goswami	PERSON
cjfa-48231	190	8	2019	DATE
cjfa-48231	190	9	yousaf	PERSON
cjfa-48231	190	10	2021	CARDINAL
cjfa-48231	190	11	2011	DATE
cjfa-48231	190	12	2017	CARDINAL
cjfa-48231	191	1	nigerian	NORP
cjfa-48231	192	1	the year	DATE
cjfa-48231	194	1	titilayo salman	PERSON
cjfa-48231	194	2	segun abogun7474	PERSON
cjfa-48231	194	3	sce	ORG
cjfa-48231	195	1	sce	ORG
cjfa-48231	198	1	117	CARDINAL
cjfa-48231	198	2	nigerian stock exchange	ORG
cjfa-48231	198	3	31st december,	DATE
cjfa-48231	198	4	2018	DATE
cjfa-48231	198	5	2019	DATE
cjfa-48231	198	6	2020	DATE
cjfa-48231	198	7	2021	CARDINAL
cjfa-48231	198	8	2022	CARDINAL
cjfa-48231	198	9	nigerian	NORP
cjfa-48231	200	1	hce	ORG
cjfa-48231	204	1	117	CARDINAL
cjfa-48231	205	1	more than one	CARDINAL
cjfa-48231	206	1	nigerian	NORP
cjfa-48231	206	2	7575	DATE
cjfa-48231	206	3	2012	DATE
cjfa-48231	207	1	west africa	GPE
cjfa-48231	207	2	the african journal of information system	ORG
cjfa-48231	207	3	4(1	CARDINAL
cjfa-48231	207	4	1-30	CARDINAL
cjfa-48231	208	1	acuna-opazo	PERSON
cjfa-48231	208	2	c., & gonzalez	ORG
cjfa-48231	208	3	o.c.	GPE
cjfa-48231	208	4	2021	CARDINAL
cjfa-48231	209	1	journal of economics	ORG
cjfa-48231	209	2	127	CARDINAL
cjfa-48231	210	1	http://dx.doi	PERSON
cjfa-48231	212	1	s.	PERSON
cjfa-48231	212	2	brescia	PERSON
cjfa-48231	212	3	f.	PERSON
cjfa-48231	212	4	2021	CARDINAL
cjfa-48231	213	1	bmc health service research	ORG
cjfa-48231	213	2	21	CARDINAL
cjfa-48231	213	3	165	CARDINAL
cjfa-48231	215	1	ali	PERSON
cjfa-48231	215	2	m.a.	GPE
cjfa-48231	215	3	hussin	GPE
cjfa-48231	215	4	n.	PERSON
cjfa-48231	215	5	h.h.	GPE
cjfa-48231	215	6	haddad	PERSON
cjfa-48231	215	7	al-ramahi	PERSON
cjfa-48231	215	8	n.m.	GPE
cjfa-48231	215	9	t.h.	ORG
cjfa-48231	215	10	hasan abunaila	PERSON
cjfa-48231	215	11	2023	CARDINAL
cjfa-48231	217	1	16(3	CARDINAL
cjfa-48231	217	2	139	CARDINAL
cjfa-48231	219	1	ali	PERSON
cjfa-48231	219	2	murtaza	GPE
cjfa-48231	219	3	g.	PERSON
cjfa-48231	219	4	m., jiang	PERSON
cjfa-48231	219	5	j., & naeem	ORG
cjfa-48231	219	6	m.	PERSON
cjfa-48231	219	7	2022	CARDINAL
cjfa-48231	220	1	13	CARDINAL
cjfa-48231	220	2	1	CARDINAL
cjfa-48231	222	1	barney	PERSON
cjfa-48231	222	2	j. (	PERSON
cjfa-48231	222	3	1991	DATE
cjfa-48231	223	1	17	CARDINAL
cjfa-48231	223	2	1	CARDINAL
cjfa-48231	223	3	99	CARDINAL
cjfa-48231	225	1	bayraktaroglu	ORG
cjfa-48231	225	2	a.e.	GPE
cjfa-48231	225	3	calisir	PERSON
cjfa-48231	225	4	m. (	PERSON
cjfa-48231	225	5	2019	DATE
cjfa-48231	226	1	20	CARDINAL
cjfa-48231	226	2	3	CARDINAL
cjfa-48231	226	3	406-425	CARDINAL
cjfa-48231	228	1	1108/jic-12-2017-0184	EVENT
cjfa-48231	229	1	2004	DATE
cjfa-48231	231	1	mcgraw-hill	ORG
cjfa-48231	231	2	new york ny	GPE
cjfa-48231	231	3	1998	DATE
cjfa-48231	232	1	36	CARDINAL
cjfa-48231	232	2	2	CARDINAL
cjfa-48231	232	3	63	CARDINAL
cjfa-48231	233	1	0204 142	DATE
cjfa-48231	234	1	a.	PERSON
cjfa-48231	234	2	2017	CARDINAL
cjfa-48231	235	1	1(1	CARDINAL
cjfa-48231	235	2	32	CARDINAL
cjfa-48231	236	1	cabrilo	PERSON
cjfa-48231	236	2	s., & dahms	ORG
cjfa-48231	236	3	2018	DATE
cjfa-48231	237	1	22(3	CARDINAL
cjfa-48231	237	2	621–648	CARDINAL
cjfa-48231	238	1	chang	PERSON
cjfa-48231	238	2	w.s.	PERSON
cjfa-48231	238	3	j.j.	GPE
cjfa-48231	238	4	2011	DATE
cjfa-48231	240	1	6(2	CARDINAL
cjfa-48231	240	2	3-12	CARDINAL
cjfa-48231	241	1	85623	DATE
cjfa-48231	242	1	chowdhury, l.a.m.	ORG
cjfa-48231	242	2	rana	PERSON
cjfa-48231	242	3	t., & azim	ORG
cjfa-48231	242	4	2019	DATE
cjfa-48231	243	1	bangladesh	GPE
cjfa-48231	243	2	20(6	CARDINAL
cjfa-48231	243	3	784–806	CARDINAL
cjfa-48231	245	1	142	CARDINAL
cjfa-48231	245	2	142	CARDINAL
cjfa-48231	245	3	titilayo salman	PERSON
cjfa-48231	245	4	chan	GPE
cjfa-48231	245	5	k.h.	GPE
cjfa-48231	245	6	w.w.	GPE
cjfa-48231	245	7	2011	DATE
cjfa-48231	246	1	china	GPE
cjfa-48231	247	1	12	CARDINAL
cjfa-48231	247	2	249	CARDINAL
cjfa-48231	249	1	dahiyat	PERSON
cjfa-48231	249	2	s.e.	GPE
cjfa-48231	249	3	khasawneh	PERSON
cjfa-48231	249	4	s.m.	GPE
cjfa-48231	249	5	n., & al-dahiyat	ORG
cjfa-48231	249	6	m.	PERSON
cjfa-48231	249	7	2021	CARDINAL
cjfa-48231	252	1	desai	PERSON
cjfa-48231	252	2	r., & raval, a.	ORG
cjfa-48231	252	3	2022	CARDINAL
cjfa-48231	253	1	indian	NORP
cjfa-48231	253	2	copernican journal of accounting & finance	ORG
cjfa-48231	253	3	11(3	CARDINAL
cjfa-48231	253	4	9	CARDINAL
cjfa-48231	254	1	divinney	PERSON
cjfa-48231	254	2	l., richard	PERSON
cjfa-48231	254	3	yip	PERSON
cjfa-48231	254	4	w., & johnson	ORG
cjfa-48231	254	5	2008	DATE
cjfa-48231	255	1	taiwan	GPE
cjfa-48231	255	2	6	CARDINAL
cjfa-48231	255	3	2	CARDINAL
cjfa-48231	255	4	222	CARDINAL
cjfa-48231	256	1	firer, s., & williams	ORG
cjfa-48231	256	2	s.m.	GPE
cjfa-48231	256	3	2003	DATE
cjfa-48231	258	1	4(3	CARDINAL
cjfa-48231	258	2	348-360	CARDINAL
cjfa-48231	259	1	http://dx.doi	PERSON
cjfa-48231	260	1	gates,	PERSON
cjfa-48231	260	2	s., & langevin	ORG
cjfa-48231	260	3	2010	DATE
cjfa-48231	261	1	23(1	GPE
cjfa-48231	261	2	111132	DATE
cjfa-48231	263	1	s.	PERSON
cjfa-48231	263	2	2012	DATE
cjfa-48231	265	1	5(2	CARDINAL
cjfa-48231	265	2	9-20	CARDINAL
cjfa-48231	266	1	holland	GPE
cjfa-48231	266	2	j.	GPE
cjfa-48231	266	3	2009	DATE
cjfa-48231	267	1	1(3	CARDINAL
cjfa-48231	267	2	152	CARDINAL
cjfa-48231	268	1	komala	GPE
cjfa-48231	268	2	i., & fuad (	ORG
cjfa-48231	268	3	2017	CARDINAL
cjfa-48231	269	1	indonesia	GPE
cjfa-48231	269	2	3(4	CARDINAL
cjfa-48231	269	3	137	CARDINAL
cjfa-48231	269	4	2001	DATE
cjfa-48231	270	1	the brookings institution press	ORG
cjfa-48231	270	2	washington	GPE
cjfa-48231	270	3	dc	GPE
cjfa-48231	271	1	maditinos	PERSON
cjfa-48231	271	2	d.	NORP
cjfa-48231	271	3	d.	NORP
cjfa-48231	271	4	tsairidis	GPE
cjfa-48231	271	5	2011	DATE
cjfa-48231	272	1	12(1	CARDINAL
cjfa-48231	272	2	132	CARDINAL
cjfa-48231	273	1	7944	DATE
cjfa-48231	274	1	s.g.	GPE
cjfa-48231	274	2	m. (	PERSON
cjfa-48231	274	3	2017	CARDINAL
cjfa-48231	275	1	india	GPE
cjfa-48231	275	2	14(1	CARDINAL
cjfa-48231	275	3	76-89	DATE
cjfa-48231	278	1	margono	PERSON
cjfa-48231	278	2	f.p.	GPE
cjfa-48231	278	3	r.	NORP
cjfa-48231	278	4	2021	CARDINAL
cjfa-48231	279	1	indonesia stock exchange	ORG
cjfa-48231	279	2	copernican journal of accounting & finance	ORG
cjfa-48231	279	3	10(2	DATE
cjfa-48231	279	4	45	CARDINAL
cjfa-48231	280	1	momani,	PERSON
cjfa-48231	280	2	k.m.d.	GPE
cjfa-48231	280	3	2019	DATE
cjfa-48231	281	1	amman stock exchange	ORG
cjfa-48231	282	1	international journal of electronic	ORG
cjfa-48231	282	2	1	CARDINAL
cjfa-48231	282	3	220–232	CARDINAL
cjfa-48231	283	1	99613	DATE
cjfa-48231	284	1	nigerian	NORP
cjfa-48231	284	2	m.s.	GPE
cjfa-48231	284	3	m., & mahmood	ORG
cjfa-48231	284	4	2021	CARDINAL
cjfa-48231	285	1	23(3	CARDINAL
cjfa-48231	285	2	713	CARDINAL
cjfa-48231	286	1	jic-0	ORG
cjfa-48231	286	2	2020-0206	DATE
cjfa-48231	287	1	nadeem	PERSON
cjfa-48231	287	2	m., dumay	PERSON
cjfa-48231	287	3	j., & massaro	ORG
cjfa-48231	287	4	m.	PERSON
cjfa-48231	287	5	2019	DATE
cjfa-48231	288	1	australian	NORP
cjfa-48231	288	2	29(2	CARDINAL
cjfa-48231	288	3	395	CARDINAL
cjfa-48231	289	1	doi.org/10.1111/	PERSON
cjfa-48231	290	1	odhong	PERSON
cjfa-48231	290	2	e.a.	GPE
cjfa-48231	290	3	s., & omolo	ORG
cjfa-48231	290	4	j. (	ORG
cjfa-48231	290	5	2014	DATE
cjfa-48231	291	1	kenya	GPE
cjfa-48231	291	2	european journal of business management	ORG
cjfa-48231	291	3	2(1	CARDINAL
cjfa-48231	291	4	341	CARDINAL
cjfa-48231	292	1	okwy	GPE
cjfa-48231	292	2	p.o.	GPE
cjfa-48231	292	3	c.o.	GPE
cjfa-48231	293	1	2010	DATE
cjfa-48231	294	1	nigeria	GPE
cjfa-48231	294	2	european journal of economics	ORG
cjfa-48231	294	3	21	DATE
cjfa-48231	294	4	64	CARDINAL
cjfa-48231	295	1	m.	PERSON
cjfa-48231	295	2	a.	PERSON
cjfa-48231	295	3	m., & avei	ORG
cjfa-48231	295	4	2021	CARDINAL
cjfa-48231	296	1	459-479	CARDINAL
cjfa-48231	298	1	de pablos	ORG
cjfa-48231	298	2	2003	DATE
cjfa-48231	299	1	spain	GPE
cjfa-48231	300	1	4(1	CARDINAL
cjfa-48231	300	2	61-81	CARDINAL
cjfa-48231	301	1	https://doi.org/10.1108/ 14691930310455397	DATE
cjfa-48231	302	1	ousama	ORG
cjfa-48231	302	2	a.a.	GPE
cjfa-48231	302	3	h., & abdulkarim	ORG
cjfa-48231	302	4	2020	DATE
cjfa-48231	303	1	islamic	NORP
cjfa-48231	303	2	islamic	NORP
cjfa-48231	303	3	13(1	CARDINAL
cjfa-48231	303	4	75-93	CARDINAL
cjfa-48231	305	1	ousama	PERSON
cjfa-48231	305	2	a.a.	GPE
cjfa-48231	305	3	& fatima	PERSON
cjfa-48231	305	4	a.h.	ORG
cjfa-48231	305	5	2015	CARDINAL
cjfa-48231	306	1	islamic	NORP
cjfa-48231	306	2	12(1	CARDINAL
cjfa-48231	306	3	1-15	CARDINAL
cjfa-48231	308	1	poh	PERSON
cjfa-48231	308	2	l.t.	GPE
cjfa-48231	308	3	a.	PERSON
cjfa-48231	308	4	ibrahim	PERSON
cjfa-48231	308	5	& mcmillan	PERSON
cjfa-48231	308	6	2018	DATE
cjfa-48231	309	1	malaysia	GPE
cjfa-48231	309	2	economics & finance	ORG
cjfa-48231	309	3	6(1	CARDINAL
cjfa-48231	309	4	14535744	DATE
cjfa-48231	310	1	a.	PERSON
cjfa-48231	310	2	2000	DATE
cjfa-48231	311	1	vaic	PERSON
cjfa-48231	311	2	international journal of technology management	ORG
cjfa-48231	311	3	20(5-8)	CARDINAL
cjfa-48231	311	4	702	CARDINAL
cjfa-48231	312	1	http://dx.doi	PERSON
cjfa-48231	314	1	a.	PERSON
cjfa-48231	314	2	2004	DATE
cjfa-48231	316	1	8(1	CARDINAL
cjfa-48231	316	2	62	CARDINAL
cjfa-48231	318	1	razafindrambinina	GPE
cjfa-48231	318	2	d., & anggreni	ORG
cjfa-48231	318	3	t.	GPE
cjfa-48231	318	4	2011	DATE
cjfa-48231	319	1	indonesia	GPE
cjfa-48231	319	2	malaysian	NORP
cjfa-48231	319	3	48(1	CARDINAL
cjfa-48231	319	4	61	CARDINAL
cjfa-48231	320	1	renaldo, n.	PERSON
cjfa-48231	320	2	andi	PERSON
cjfa-48231	320	3	putri	GPE
cjfa-48231	320	4	n.y.	GPE
cjfa-48231	321	1	2023	CARDINAL
cjfa-48231	324	1	4(1	CARDINAL
cjfa-48231	324	2	93-99	CARDINAL
cjfa-48231	327	1	2003	DATE
cjfa-48231	328	1	4(2	CARDINAL
cjfa-48231	328	2	215	CARDINAL
cjfa-48231	329	1	salman	PERSON
cjfa-48231	329	2	r.t.	PERSON
cjfa-48231	329	3	2022	CARDINAL
cjfa-48231	330	1	nigerian	NORP
cjfa-48231	330	2	jurnal administrasi bisnis	ORG
cjfa-48231	330	3	11(2	CARDINAL
cjfa-48231	330	4	13	CARDINAL
cjfa-48231	331	1	https://doi.org/10.14710/jab.v11i2.44989	DATE
cjfa-48231	332	1	ramat titilayo salman	PERSON
cjfa-48231	332	2	segun abogun7878 salman	PERSON
cjfa-48231	332	3	r.t.	GPE
cjfa-48231	332	4	ibrahim	PERSON
cjfa-48231	332	5	k.f.	PERSON
cjfa-48231	332	6	r.i	GPE
cjfa-48231	332	7	2015	CARDINAL
cjfa-48231	333	1	nigerian	NORP
cjfa-48231	333	2	abuja journal of banking & finance	ORG
cjfa-48231	334	1	4(2	CARDINAL
cjfa-48231	334	2	58	CARDINAL
cjfa-48231	335	1	ricci, f., & scafarto	ORG
cjfa-48231	335	2	2016	DATE
cjfa-48231	337	1	17(3	CARDINAL
cjfa-48231	337	2	530	CARDINAL
cjfa-48231	338	1	2006	DATE
cjfa-48231	339	1	23(2	CARDINAL
cjfa-48231	339	2	356-365	CARDINAL
cjfa-48231	340	1	soewarno	ORG
cjfa-48231	340	2	n., & tjahjadi	ORG
cjfa-48231	340	3	2020	DATE
cjfa-48231	341	1	indonesia	GPE
cjfa-48231	341	2	21(6	CARDINAL
cjfa-48231	341	3	1085-1106	DATE
cjfa-48231	342	1	suharman, h.	PERSON
cjfa-48231	342	2	d.w.	GPE
cjfa-48231	342	3	n., & saraswati	ORG
cjfa-48231	342	4	r.s.	PERSON
cjfa-48231	343	1	2023	CARDINAL
cjfa-48231	345	1	business & management	ORG
cjfa-48231	345	2	10(1	CARDINAL
cjfa-48231	345	3	2199482	DATE
cjfa-48231	346	1	suraj	PERSON
cjfa-48231	346	2	o.a.	GPE
cjfa-48231	346	3	2012	DATE
cjfa-48231	347	1	nigerian	NORP
cjfa-48231	348	1	13(2	CARDINAL
cjfa-48231	348	2	262	CARDINAL
cjfa-48231	350	1	2572	CARDINAL
cjfa-48231	351	1	sveiby	ORG
cjfa-48231	351	2	k.e.	GPE
cjfa-48231	353	1	san francisco	GPE
cjfa-48231	354	1	sveiby	GPE
cjfa-48231	354	2	k.e.	GPE
cjfa-48231	354	3	1997b	ORDINAL
cjfa-48231	356	1	journal of human resource	ORG
cjfa-48231	356	2	2(1	CARDINAL
cjfa-48231	356	3	73-97	CARDINAL
cjfa-48231	357	1	tran	PERSON
cjfa-48231	357	2	d.b.	GPE
cjfa-48231	357	3	d.h.	GPE
cjfa-48231	357	4	2018	DATE
cjfa-48231	359	1	thai	NORP
cjfa-48231	360	1	19(5	DATE
cjfa-48231	360	2	897-914	CARDINAL
cjfa-48231	362	1	wernerfelt	PERSON
cjfa-48231	362	2	1984	DATE
cjfa-48231	364	1	strategic management journal	ORG
cjfa-48231	364	2	5	CARDINAL
cjfa-48231	364	3	171-180	CARDINAL
cjfa-48231	366	1	yahaya	PERSON
cjfa-48231	366	2	k.a.	GPE
cjfa-48231	366	3	salman	PERSON
cjfa-48231	366	4	r.t.	GPE
cjfa-48231	366	5	abdulsalam	PERSON
cjfa-48231	366	6	a.k.	GPE
cjfa-48231	366	7	& adegbayibi	GPE
cjfa-48231	366	8	a.t.	GPE
cjfa-48231	366	9	2022	CARDINAL
cjfa-48231	367	1	nigerian	NORP
cjfa-48231	367	2	161	CARDINAL
cjfa-48231	370	1	youndt	PERSON
cjfa-48231	370	2	m.a.	GPE
cjfa-48231	370	3	& snell	ORG
cjfa-48231	370	4	s.a.	GPE
cjfa-48231	370	5	2020	DATE
cjfa-48231	371	1	60-83	CARDINAL
cjfa-48231	372	1	yousaff	ORG
cjfa-48231	372	2	m.	PERSON
cjfa-48231	372	3	2022	CARDINAL
cjfa-48231	373	1	1472-1488	CARDINAL
cjfa-48231	375	1	zhang	PERSON
cjfa-48231	375	2	x. duc.	PERSON
cjfa-48231	375	3	e.b.	GPE
cjfa-48231	375	4	f.	PERSON
cjfa-48231	375	5	2021	CARDINAL
cjfa-48231	376	1	vietnam	GPE
cjfa-48231	376	2	12	CARDINAL
cjfa-48231	376	3	1	CARDINAL