id	sid	eid	entity	type
cjfa-48748	1	1	april 19	DATE
cjfa-48748	1	2	2023	CARDINAL
cjfa-48748	1	3	august 23	DATE
cjfa-48748	1	4	2023	CARDINAL
cjfa-48748	2	1	tunis university	ORG
cjfa-48748	2	2	ifgt	GPE
cjfa-48748	2	3	manar university	ORG
cjfa-48748	2	4	tunisia	GPE
cjfa-48748	2	5	+216 98	ORG
cjfa-48748	3	1	copernican journal of finance &	WORK_OF_ART
cjfa-48748	3	2	2300-3065	CARDINAL
cjfa-48748	3	3	2300-12402023	CARDINAL
cjfa-48748	3	4	12	CARDINAL
cjfa-48748	3	5	3	CARDINAL
cjfa-48748	3	6	ben hassoun	PERSON
cjfa-48748	3	7	a.	PERSON
cjfa-48748	3	8	2023	CARDINAL
cjfa-48748	4	1	tunisian	NORP
cjfa-48748	5	1	copernican journal of finance & accounting	ORG
cjfa-48748	5	2	9–25	DATE
cjfa-48748	6	1	cjfa.2023.013 amira ben hassoun* tunis	PERSON
cjfa-48748	6	2	el manar university	ORG
cjfa-48748	6	3	tunisian	NORP
cjfa-48748	7	1	j e l	PERSON
cjfa-48748	8	1	tunisia	GPE
cjfa-48748	10	1	2014	DATE
cjfa-48748	10	2	2021	DATE
cjfa-48748	10	3	36	CARDINAL
cjfa-48748	10	4	1297	CARDINAL
cjfa-48748	12	1	tunisian	NORP
cjfa-48748	13	1	4	CARDINAL
cjfa-48748	13	2	amira ben hassoun1010	PERSON
cjfa-48748	14	1	bedford	GPE
cjfa-48748	14	2	2023	CARDINAL
cjfa-48748	14	3	ben hassoun	PERSON
cjfa-48748	14	4	aloui & ben-nasr	ORG
cjfa-48748	14	5	2018	DATE
cjfa-48748	14	6	pittman & stein	ORG
cjfa-48748	14	7	2020	DATE
cjfa-48748	17	1	2020	DATE
cjfa-48748	19	1	two	CARDINAL
cjfa-48748	23	1	annual	DATE
cjfa-48748	24	1	hoberg	PERSON
cjfa-48748	24	2	phillips	PERSON
cjfa-48748	24	3	2016	DATE
cjfa-48748	25	1	two	CARDINAL
cjfa-48748	25	2	annual	DATE
cjfa-48748	25	3	tunisian	NORP
cjfa-48748	25	4	1111	CARDINAL
cjfa-48748	26	1	a given year	DATE
cjfa-48748	27	1	ips	ORG
cjfa-48748	27	2	between zero	CARDINAL
cjfa-48748	28	1	annual	DATE
cjfa-48748	28	2	annually	DATE
cjfa-48748	31	1	first	ORDINAL
cjfa-48748	33	1	pittman & saffar	ORG
cjfa-48748	33	2	2009	DATE
cjfa-48748	33	3	ben hassoun et al	PERSON
cjfa-48748	33	4	2018	DATE
cjfa-48748	36	1	second	ORDINAL
cjfa-48748	36	2	tunisia	GPE
cjfa-48748	38	1	one	CARDINAL
cjfa-48748	38	2	first	ORDINAL
cjfa-48748	39	1	2020	DATE
cjfa-48748	40	1	hoberg	PERSON
cjfa-48748	40	2	phillips	PERSON
cjfa-48748	40	3	2010	DATE
cjfa-48748	40	4	2016	DATE
cjfa-48748	40	5	tunisian	NORP
cjfa-48748	41	1	the tunisian stock exchange	ORG
cjfa-48748	45	1	section 3	LAW
cjfa-48748	46	1	section 4	LAW
cjfa-48748	47	1	amira ben hassoun1212	PERSON
cjfa-48748	48	1	fidler	PERSON
cjfa-48748	48	2	& beasley	PERSON
cjfa-48748	48	3	2011	DATE
cjfa-48748	49	1	2021	CARDINAL
cjfa-48748	50	1	dunn	PERSON
cjfa-48748	50	2	2004	DATE
cjfa-48748	52	1	wilkins	ORG
cjfa-48748	52	2	2003	DATE
cjfa-48748	53	1	messier & lynch	ORG
cjfa-48748	53	2	2002	DATE
cjfa-48748	53	3	chaari	ORG
cjfa-48748	53	4	belanès & lajmi	ORG
cjfa-48748	53	5	2022	CARDINAL
cjfa-48748	53	6	beasley & petroni	ORG
cjfa-48748	53	7	2001	DATE
cjfa-48748	53	8	jeter & stein	ORG
cjfa-48748	53	9	2015	DATE
cjfa-48748	53	10	bae	ORG
cjfa-48748	53	11	dhaliwal & lamoreaux	ORG
cjfa-48748	53	12	2017	DATE
cjfa-48748	55	1	2015	DATE
cjfa-48748	56	1	1981	DATE
cjfa-48748	56	2	1982	DATE
cjfa-48748	57	1	tunisian	NORP
cjfa-48748	57	2	1313	CARDINAL
cjfa-48748	58	1	hamilton	PERSON
cjfa-48748	58	2	jeter	PERSON
cjfa-48748	58	3	2008	DATE
cjfa-48748	59	1	bae et al.	ORG
cjfa-48748	59	2	2017	DATE
cjfa-48748	62	1	1992	DATE
cjfa-48748	62	2	godfrey & hamilton	ORG
cjfa-48748	62	3	2005	DATE
cjfa-48748	62	4	beasley & petroni	ORG
cjfa-48748	62	5	2001	DATE
cjfa-48748	63	1	hogan & jeter	ORG
cjfa-48748	63	2	1999	DATE
cjfa-48748	64	1	cahan et al.	PERSON
cjfa-48748	64	2	2008	DATE
cjfa-48748	65	1	knechel	GPE
cjfa-48748	65	2	2016	DATE
cjfa-48748	66	1	brown & knechel 2016	ORG
cjfa-48748	67	1	american	NORP
cjfa-48748	68	1	2020	DATE
cjfa-48748	69	1	one	CARDINAL
cjfa-48748	72	1	1982	DATE
cjfa-48748	72	2	1996	DATE
cjfa-48748	74	1	amira ben hassoun1414 ent’s	PERSON
cjfa-48748	74	2	lamoreaux, litov & neyland	ORG
cjfa-48748	74	3	2016	DATE
cjfa-48748	76	1	2008	DATE
cjfa-48748	78	1	aobdia	ORG
cjfa-48748	78	2	2015	DATE
cjfa-48748	82	1	between two	CARDINAL
cjfa-48748	84	1	2020	DATE
cjfa-48748	88	1	2008	DATE
cjfa-48748	90	1	tunisian	NORP
cjfa-48748	90	2	1515	CARDINAL
cjfa-48748	91	1	two	CARDINAL
cjfa-48748	94	1	tunisia	GPE
cjfa-48748	95	1	2014	DATE
cjfa-48748	95	2	2021	CARDINAL
cjfa-48748	96	1	tunisian	NORP
cjfa-48748	96	2	tunisian stock exchange	ORG
cjfa-48748	99	1	1297	CARDINAL
cjfa-48748	99	2	36	CARDINAL
cjfa-48748	100	1	hoberg	PERSON
cjfa-48748	100	2	phillips	PERSON
cjfa-48748	100	3	2016	DATE
cjfa-48748	101	1	first	ORDINAL
cjfa-48748	101	2	annual	DATE
cjfa-48748	101	3	tunisia	GPE
cjfa-48748	102	1	annual	DATE
cjfa-48748	102	2	less than 250	CARDINAL
cjfa-48748	103	1	each fiscal year	DATE
cjfa-48748	103	2	tunisian	NORP
cjfa-48748	104	1	phillips	PERSON
cjfa-48748	104	2	2010	DATE
cjfa-48748	104	3	2016	DATE
cjfa-48748	104	4	more than 25%	PERCENT
cjfa-48748	104	5	tunisian	NORP
cjfa-48748	104	6	amira ben hassoun1616	PERSON
cjfa-48748	104	7	annual	DATE
cjfa-48748	105	1	90%	PERCENT
cjfa-48748	105	2	first	ORDINAL
cjfa-48748	107	1	two	CARDINAL
cjfa-48748	108	1	each year	DATE
cjfa-48748	109	1	zero	CARDINAL
cjfa-48748	111	1	two	CARDINAL
cjfa-48748	111	2	two	CARDINAL
cjfa-48748	113	1	1	CARDINAL
cjfa-48748	114	1	2018-2021 153	DATE
cjfa-48748	114	2	the end of the year	DATE
cjfa-48748	114	3	2018	DATE
cjfa-48748	114	4	december 31	DATE
cjfa-48748	114	5	2021 34	DATE
cjfa-48748	114	6	2018	DATE
cjfa-48748	114	7	december 31	DATE
cjfa-48748	114	8	2021 12	QUANTITY
cjfa-48748	114	9	the period january 1, 2018 to december 31	DATE
cjfa-48748	114	10	2021 14	DATE
cjfa-48748	114	11	2018	DATE
cjfa-48748	114	12	december 31	DATE
cjfa-48748	114	13	2021	CARDINAL
cjfa-48748	114	14	38	CARDINAL
cjfa-48748	114	15	55	CARDINAL
cjfa-48748	114	16	2	CARDINAL
cjfa-48748	118	1	1 0.715	CARDINAL
cjfa-48748	118	2	0.42937 40.695	MONEY
cjfa-48748	118	3	0.35329	ORG
cjfa-48748	118	4	3	CARDINAL
cjfa-48748	118	5	1	CARDINAL
cjfa-48748	118	6	2	CARDINAL
cjfa-48748	118	7	3	CARDINAL
cjfa-48748	118	8	4	CARDINAL
cjfa-48748	118	9	mva	ORG
cjfa-48748	118	10	0.064	CARDINAL
cjfa-48748	118	11	0.025 0.021	CARDINAL
cjfa-48748	118	12	0.325	CARDINAL
cjfa-48748	118	13	0.338	CARDINAL
cjfa-48748	118	14	0.775	CARDINAL
cjfa-48748	118	15	0.246	CARDINAL
cjfa-48748	118	16	0.352	CARDINAL
cjfa-48748	118	17	0.372	CARDINAL
cjfa-48748	118	18	0.216	CARDINAL
cjfa-48748	118	19	4	CARDINAL
cjfa-48748	119	1	mva	ORG
cjfa-48748	119	2	1	CARDINAL
cjfa-48748	119	3	1	CARDINAL
cjfa-48748	119	4	0.224	CARDINAL
cjfa-48748	119	5	0.962	CARDINAL
cjfa-48748	119	6	1	CARDINAL
cjfa-48748	119	7	0.536	CARDINAL
cjfa-48748	119	8	0.178	CARDINAL
cjfa-48748	119	9	0.167	CARDINAL
cjfa-48748	119	10	0.069 1	CARDINAL
cjfa-48748	119	11	0.617	CARDINAL
cjfa-48748	120	1	0.132	CARDINAL
cjfa-48748	120	2	1	CARDINAL
cjfa-48748	120	3	0.457	CARDINAL
cjfa-48748	120	4	0.165	CARDINAL
cjfa-48748	120	5	0.243	CARDINAL
cjfa-48748	120	6	1	CARDINAL
cjfa-48748	120	7	0.097 0.032	CARDINAL
cjfa-48748	120	8	0.324	CARDINAL
cjfa-48748	120	9	0.035 1	CARDINAL
cjfa-48748	120	10	0.141	CARDINAL
cjfa-48748	120	11	0.473	CARDINAL
cjfa-48748	120	12	0.489	CARDINAL
cjfa-48748	120	13	0.278	CARDINAL
cjfa-48748	120	14	0.324	CARDINAL
cjfa-48748	120	15	0.031 0.075	CARDINAL
cjfa-48748	120	16	1	CARDINAL
cjfa-48748	120	17	0	CARDINAL
cjfa-48748	120	18	1	CARDINAL
cjfa-48748	121	1	one	CARDINAL
cjfa-48748	121	2	two	CARDINAL
cjfa-48748	122	1	phillips	PERSON
cjfa-48748	122	2	2016	DATE
cjfa-48748	122	3	ipss	ORG
cjfa-48748	129	1	tunisian	NORP
cjfa-48748	129	2	1717	DATE
cjfa-48748	129	3	2020	DATE
cjfa-48748	129	4	2014	DATE
cjfa-48748	129	5	+ year	DATE
cjfa-48748	130	1	2020	DATE
cjfa-48748	130	2	cameron	PERSON
cjfa-48748	130	3	miller	PERSON
cjfa-48748	130	4	2011	DATE
cjfa-48748	131	1	one	CARDINAL
cjfa-48748	131	2	zero	CARDINAL
cjfa-48748	136	1	each year	DATE
cjfa-48748	137	1	2020	DATE
cjfa-48748	137	2	francis et al.	PERSON
cjfa-48748	137	3	2014	DATE
cjfa-48748	138	1	first	ORDINAL
cjfa-48748	139	1	second	ORDINAL
cjfa-48748	139	2	the prior year	DATE
cjfa-48748	139	3	ben-hassoun	PERSON
cjfa-48748	139	4	2018	DATE
cjfa-48748	139	5	2020	DATE
cjfa-48748	142	1	2020	DATE
cjfa-48748	143	1	2014	DATE
cjfa-48748	143	2	the beginning of the year	DATE
cjfa-48748	144	1	2020	DATE
cjfa-48748	144	2	two	CARDINAL
cjfa-48748	144	3	year	DATE
cjfa-48748	144	4	t. amira ben hassoun1818	PERSON
cjfa-48748	144	5	ips	ORG
cjfa-48748	147	1	1	CARDINAL
cjfa-48748	148	1	1	CARDINAL
cjfa-48748	149	1	13.1%	PERCENT
cjfa-48748	149	2	0.131	CARDINAL
cjfa-48748	149	3	13.1%	PERCENT
cjfa-48748	150	1	0.184	CARDINAL
cjfa-48748	150	2	18.4%	PERCENT
cjfa-48748	151	1	2	CARDINAL
cjfa-48748	151	2	3	CARDINAL
cjfa-48748	151	3	4	CARDINAL
cjfa-48748	152	1	4	CARDINAL
cjfa-48748	152	2	35.3%	PERCENT
cjfa-48748	153	1	4	CARDINAL
cjfa-48748	153	2	only 6.1%	PERCENT
cjfa-48748	154	1	4	CARDINAL
cjfa-48748	154	2	24%	PERCENT
cjfa-48748	155	1	1	CARDINAL
cjfa-48748	156	1	4	CARDINAL
cjfa-48748	159	1	0.131 0.338	CARDINAL
cjfa-48748	159	2	0.353	CARDINAL
cjfa-48748	159	3	0.239	CARDINAL
cjfa-48748	159	4	0.184 0.124	MONEY
cjfa-48748	159	5	0.240	MONEY
cjfa-48748	159	6	num-ips	PERSON
cjfa-48748	159	7	2.35	CARDINAL
cjfa-48748	159	8	0.407	CARDINAL
cjfa-48748	159	9	tunisian	NORP
cjfa-48748	159	10	1919	DATE
cjfa-48748	159	11	4	CARDINAL
cjfa-48748	162	1	18.35 0.750	CARDINAL
cjfa-48748	162	2	0.734 lev_sim	MONEY
cjfa-48748	162	3	1.425 0.911 0.634 0.999	MONEY
cjfa-48748	162	4	0.071 0.152 -0.013 0.072	QUANTITY
cjfa-48748	162	5	0.041 0.116 0.028 0.127	MONEY
cjfa-48748	162	6	0.905 0.387 1.048	MONEY
cjfa-48748	163	1	0.368	MONEY
cjfa-48748	163	2	1.965	CARDINAL
cjfa-48748	163	3	1.844	MONEY
cjfa-48748	163	4	0.574 0.339 0.324	MONEY
cjfa-48748	163	5	0.175	CARDINAL
cjfa-48748	163	6	1.499	MONEY
cjfa-48748	163	7	0.133 1.182 1.575	CARDINAL
cjfa-48748	163	8	the 1st and	DATE
cjfa-48748	163	9	99th	ORDINAL
cjfa-48748	163	10	each year	DATE
cjfa-48748	164	1	2	CARDINAL
cjfa-48748	166	1	2	CARDINAL
cjfa-48748	166	2	1 2 3	DATE
cjfa-48748	166	3	10	CARDINAL
cjfa-48748	166	4	0.18	CARDINAL
cjfa-48748	166	5	0.02	CARDINAL
cjfa-48748	166	6	0.26	CARDINAL
cjfa-48748	166	7	0.08	CARDINAL
cjfa-48748	166	8	0.03 0.21	CARDINAL
cjfa-48748	166	9	0.01 -0.06 0.04 0.12	MONEY
cjfa-48748	166	10	-0.10	CARDINAL
cjfa-48748	166	11	0.08* -0.02	MONEY
cjfa-48748	166	12	0.15	CARDINAL
cjfa-48748	166	13	0.24	CARDINAL
cjfa-48748	166	14	0.13	CARDINAL
cjfa-48748	166	15	0.02 0.39	CARDINAL
cjfa-48748	166	16	0.12	CARDINAL
cjfa-48748	166	17	0.05 0.01 0.10	CARDINAL
cjfa-48748	166	18	1	CARDINAL
cjfa-48748	166	19	amira ben hassoun2020	PERSON
cjfa-48748	166	20	0.00 0.24	CARDINAL
cjfa-48748	166	21	0.04 0.11	QUANTITY
cjfa-48748	166	22	0.42	CARDINAL
cjfa-48748	166	23	0.02 -0.06 -0.12* -0.18	QUANTITY
cjfa-48748	166	24	-0.02 -0.02	MONEY
cjfa-48748	166	25	0.00 -0.02 0.09	MONEY
cjfa-48748	166	26	-0.01 0.04	CARDINAL
cjfa-48748	166	27	asterisk	ORG
cjfa-48748	166	28	1 percent	PERCENT
cjfa-48748	167	1	o	DATE
cjfa-48748	168	1	3	CARDINAL
cjfa-48748	168	2	tunisian	NORP
cjfa-48748	170	1	2	CARDINAL
cjfa-48748	170	2	1%	PERCENT
cjfa-48748	170	3	tunisian	NORP
cjfa-48748	171	1	american	NORP
cjfa-48748	172	1	2020	DATE
cjfa-48748	173	1	2018	DATE
cjfa-48748	173	2	egyptian	NORP
cjfa-48748	174	1	turkish	NORP
cjfa-48748	174	2	kablan	GPE
cjfa-48748	174	3	dursun	PERSON
cjfa-48748	174	4	2021	CARDINAL
cjfa-48748	176	1	the 1% and 5%	PERCENT
cjfa-48748	177	1	2	CARDINAL
cjfa-48748	177	2	tunisian	NORP
cjfa-48748	177	3	2121	CARDINAL
cjfa-48748	177	4	1%	PERCENT
cjfa-48748	179	1	two	CARDINAL
cjfa-48748	179	2	4	CARDINAL
cjfa-48748	179	3	the ips	ORG
cjfa-48748	180	1	stephens	PERSON
cjfa-48748	180	2	2016	DATE
cjfa-48748	180	3	two	CARDINAL
cjfa-48748	181	1	1	CARDINAL
cjfa-48748	181	2	zero	CARDINAL
cjfa-48748	182	1	2	CARDINAL
cjfa-48748	182	2	3	CARDINAL
cjfa-48748	182	3	3	CARDINAL
cjfa-48748	183	1	1%	PERCENT
cjfa-48748	184	1	second	ORDINAL
cjfa-48748	184	2	non-big4	PRODUCT
cjfa-48748	184	3	3	CARDINAL
cjfa-48748	184	4	10%	PERCENT
cjfa-48748	185	1	3	CARDINAL
cjfa-48748	185	2	4	CARDINAL
cjfa-48748	185	3	non-big4	ORG
cjfa-48748	185	4	1	CARDINAL
cjfa-48748	185	5	2	CARDINAL
cjfa-48748	185	6	3	CARDINAL
cjfa-48748	185	7	3.721	CARDINAL
cjfa-48748	185	8	4.93	CARDINAL
cjfa-48748	185	9	2.67	CARDINAL
cjfa-48748	185	10	3.30	CARDINAL
cjfa-48748	185	11	1.83	CARDINAL
cjfa-48748	185	12	1.73	CARDINAL
cjfa-48748	185	13	0.314	CARDINAL
cjfa-48748	185	14	0.818	CARDINAL
cjfa-48748	185	15	1.99	CARDINAL
cjfa-48748	185	16	1.168	CARDINAL
cjfa-48748	185	17	0.160	CARDINAL
cjfa-48748	185	18	0.36	CARDINAL
cjfa-48748	185	19	0.976	CARDINAL
cjfa-48748	185	20	5.81	CARDINAL
cjfa-48748	185	21	0.511	CARDINAL
cjfa-48748	185	22	0.67	CARDINAL
cjfa-48748	185	23	0.618	CARDINAL
cjfa-48748	185	24	0.48	CARDINAL
cjfa-48748	185	25	0.759	CARDINAL
cjfa-48748	185	26	0.75	CARDINAL
cjfa-48748	185	27	0.426	CARDINAL
cjfa-48748	185	28	0.17	CARDINAL
cjfa-48748	186	1	2.30	CARDINAL
cjfa-48748	186	2	0.925	CARDINAL
cjfa-48748	186	3	1.80	CARDINAL
cjfa-48748	186	4	0.241	CARDINAL
cjfa-48748	186	5	0.46	CARDINAL
cjfa-48748	186	6	0539	DATE
cjfa-48748	187	1	1.90	CARDINAL
cjfa-48748	187	2	1.458	CARDINAL
cjfa-48748	187	3	3.26	CARDINAL
cjfa-48748	188	1	amira ben hassoun2222	PERSON
cjfa-48748	188	2	4	CARDINAL
cjfa-48748	188	3	non-big4	ORG
cjfa-48748	188	4	1	CARDINAL
cjfa-48748	188	5	2	CARDINAL
cjfa-48748	188	6	3	CARDINAL
cjfa-48748	188	7	0.066	CARDINAL
cjfa-48748	188	8	0.65	CARDINAL
cjfa-48748	188	9	1296	DATE
cjfa-48748	188	10	314 982 chi-	QUANTITY
cjfa-48748	188	11	154.07	CARDINAL
cjfa-48748	188	12	0.100	MONEY
cjfa-48748	188	13	0.01	CARDINAL
cjfa-48748	188	14	0.05	CARDINAL
cjfa-48748	188	15	0.10	CARDINAL
cjfa-48748	188	16	two	CARDINAL
cjfa-48748	189	1	year	DATE
cjfa-48748	190	1	o	DATE
cjfa-48748	192	1	tunisia	GPE
cjfa-48748	192	2	anglo	NORP
cjfa-48748	193	1	hoberg	PERSON
cjfa-48748	193	2	phillips	PERSON
cjfa-48748	193	3	2016	CARDINAL
cjfa-48748	193	4	tunisian	NORP
cjfa-48748	196	1	3	CARDINAL
cjfa-48748	197	1	tunisian	NORP
cjfa-48748	197	2	2323	CARDINAL
cjfa-48748	197	3	d.	NORP
cjfa-48748	197	4	2015	CARDINAL
cjfa-48748	199	1	1504-1539	DATE
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cjfa-48748	201	6	2011	DATE
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cjfa-48748	203	1	8th	ORDINAL
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cjfa-48748	207	1	92(2	CARDINAL
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cjfa-48748	209	1	beasley	PERSON
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cjfa-48748	211	1	20(1	CARDINAL
cjfa-48748	211	2	97	CARDINAL
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cjfa-48748	212	2	a.	GPE
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cjfa-48748	217	2	a.	PERSON
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cjfa-48748	218	1	mena region	LOC
cjfa-48748	219	1	45	CARDINAL
cjfa-48748	219	2	334	CARDINAL
cjfa-48748	221	1	k., & stephens	ORG
cjfa-48748	221	2	n.	PERSON
cjfa-48748	221	3	2016	DATE
cjfa-48748	223	1	journal of practice &	ORG
cjfa-48748	223	2	23-45	DATE
cjfa-48748	225	1	k.	PERSON
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cjfa-48748	225	3	s.e.	GPE
cjfa-48748	225	4	2020	DATE
cjfa-48748	227	1	83	DATE
cjfa-48748	227	2	101115	DATE
cjfa-48748	229	1	k.	PERSON
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cjfa-48748	229	4	s.	PERSON
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cjfa-48748	231	1	90(5	CARDINAL
cjfa-48748	231	2	1721-1754	DATE
cjfa-48748	232	1	brown	PERSON
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cjfa-48748	232	3	& knechel	PERSON
cjfa-48748	232	4	r.	NORP
cjfa-48748	232	5	2016	DATE
cjfa-48748	234	1	journal of accounting research	ORG
cjfa-48748	234	2	54(3	CARDINAL
cjfa-48748	234	3	725-775	CARDINAL
cjfa-48748	236	1	cahan	PERSON
cjfa-48748	236	2	s.f.	GPE
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cjfa-48748	238	1	83(6	CARDINAL
cjfa-48748	238	2	1393-1423	CARDINAL
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cjfa-48748	240	4	d.l.	GPE
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cjfa-48748	242	1	journal of business & economic statistics	ORG
cjfa-48748	242	2	29(2	CARDINAL
cjfa-48748	242	3	238	CARDINAL
cjfa-48748	243	1	http://dx.doi	PERSON
cjfa-48748	244	1	org/10.1198	PERSON
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cjfa-48748	245	4	a.	PERSON
cjfa-48748	245	5	2022	CARDINAL
cjfa-48748	247	1	copernican journal of finance & accounting	ORG
cjfa-48748	247	2	29–47	CARDINAL
cjfa-48748	249	1	amira ben hassoun2424	PERSON
cjfa-48748	249	2	p., & eichenseher	ORG
cjfa-48748	249	3	j.w.	GPE
cjfa-48748	249	4	1982	DATE
cjfa-48748	251	1	journal of accounting research	ORG
cjfa-48748	251	2	20(2	CARDINAL
cjfa-48748	251	3	604–616	CARDINAL
cjfa-48748	253	1	defond	PERSON
cjfa-48748	253	2	m. (	PERSON
cjfa-48748	253	3	1992	DATE
cjfa-48748	254	1	journal of practice &	ORG
cjfa-48748	254	2	16-31	DATE
cjfa-48748	255	1	d.	NORP
cjfa-48748	255	2	lamoreaux, p.	ORG
cjfa-48748	255	3	p., & neyland	ORG
cjfa-48748	255	4	j.	PERSON
cjfa-48748	255	5	2016	CARDINAL
cjfa-48748	257	1	61(1	CARDINAL
cjfa-48748	257	2	49-76	DATE
cjfa-48748	258	1	http://dx.doi	PERSON
cjfa-48748	259	1	org/10.1016	GPE
cjfa-48748	260	1	dunn	GPE
cjfa-48748	260	2	k.a.	GPE
cjfa-48748	260	3	& mayhew	ORG
cjfa-48748	260	4	b.w.	GPE
cjfa-48748	260	5	2004	DATE
cjfa-48748	262	1	9	CARDINAL
cjfa-48748	262	2	35–58	CARDINAL
cjfa-48748	263	1	http://dx.doi.org/10.1023/	ORG
cjfa-48748	263	2	rast.0000013628.49401.69.	PERSON
cjfa-48748	264	1	eichenseher	PERSON
cjfa-48748	264	2	j.w.	GPE
cjfa-48748	264	3	1981	DATE
cjfa-48748	266	1	56	CARDINAL
cjfa-48748	266	2	july	DATE
cjfa-48748	266	3	479–492	CARDINAL
cjfa-48748	266	4	francis	PERSON
cjfa-48748	266	5	j.r.	GPE
cjfa-48748	266	6	pinnuck	PERSON
cjfa-48748	266	7	m. & watanabe	ORG
cjfa-48748	266	8	2014	DATE
cjfa-48748	268	1	605	CARDINAL
cjfa-48748	270	1	j., & hamilton	ORG
cjfa-48748	270	2	j. (2005	GPE
cjfa-48748	272	1	22(1	TIME
cjfa-48748	272	2	55	CARDINAL
cjfa-48748	273	1	http://dx.doi	PERSON
cjfa-48748	275	1	j., & saffar	ORG
cjfa-48748	275	2	w.	PERSON
cjfa-48748	275	3	2014	DATE
cjfa-48748	277	1	journal of accounting research	ORG
cjfa-48748	277	2	107	CARDINAL
cjfa-48748	278	1	1475-679x.12032	CARDINAL
cjfa-48748	279	1	hegazy, k., & hegazy	PERSON
cjfa-48748	279	2	2018	DATE
cjfa-48748	281	1	journal of accounting & organizational change	ORG
cjfa-48748	281	2	14(3	CARDINAL
cjfa-48748	281	3	338	CARDINAL
cjfa-48748	283	1	hoberg	PERSON
cjfa-48748	283	2	2010	DATE
cjfa-48748	285	1	3773	CARDINAL
cjfa-48748	286	1	hoberg	PERSON
cjfa-48748	286	2	2016	CARDINAL
cjfa-48748	288	1	124(5	DATE
cjfa-48748	288	2	1423-1465	CARDINAL
cjfa-48748	289	1	http://dx.doi	PERSON
cjfa-48748	291	1	hogan	PERSON
cjfa-48748	291	2	c.e.	GPE
cjfa-48748	291	3	d.c.	GPE
cjfa-48748	291	4	1999	DATE
cjfa-48748	293	1	journal of practice &	ORG
cjfa-48748	293	2	18(1	CARDINAL
cjfa-48748	293	3	1-17	CARDINAL
cjfa-48748	295	1	khaksar	PERSON
cjfa-48748	295	2	j.	PERSON
cjfa-48748	295	3	salehi	GPE
cjfa-48748	295	4	m., & dashtbayaz	ORG
cjfa-48748	295	5	m.l.	PERSON
cjfa-48748	295	6	2021	CARDINAL
cjfa-48748	297	1	22(s1	CARDINAL
cjfa-48748	299	1	s.y.	PERSON
cjfa-48748	299	2	1996	DATE
cjfa-48748	301	1	journal of practice &	ORG
cjfa-48748	301	2	15(1	CARDINAL
cjfa-48748	301	3	53	CARDINAL
cjfa-48748	302	1	mayhew, b., & wilkins	ORG
cjfa-48748	302	2	m. (	PERSON
cjfa-48748	302	3	2003	DATE
cjfa-48748	304	1	22(2	CARDINAL
cjfa-48748	304	2	33	CARDINAL
cjfa-48748	305	1	http://dx.doi.org/10.2308/aud.2003.22.2.33	ORG
cjfa-48748	306	1	tunisian	NORP
cjfa-48748	306	2	2525	CARDINAL
cjfa-48748	306	3	m.	GPE
cjfa-48748	306	4	kablan, a. & dursun	ORG
cjfa-48748	306	5	2021	CARDINAL
cjfa-48748	309	1	borsa istanbul review	ORG
cjfa-48748	309	2	21(1	CARDINAL
cjfa-48748	309	3	1-22	CARDINAL
cjfa-48748	311	1	j.w.	GPE
cjfa-48748	311	2	j.j.	GPE
cjfa-48748	311	3	2002	DATE
cjfa-48748	313	1	journal of accounting research	ORG
cjfa-48748	313	2	40(3	CARDINAL
cjfa-48748	313	3	883900	DATE