id	sid	eid	entity	type
cjfa-49831	1	1	september 12	DATE
cjfa-49831	1	2	2023	CARDINAL
cjfa-49831	1	3	january 3, 2024	DATE
cjfa-49831	2	1	tunis university	ORG
cjfa-49831	2	2	tunisia	GPE
cjfa-49831	2	3	+216 98	ORG
cjfa-49831	5	1	faculté des sciences économiques et de gestion de nabeul	ORG
cjfa-49831	5	2	tunisia	GPE
cjfa-49831	5	3	+216 55	ORG
cjfa-49831	5	4	741 655	CARDINAL
cjfa-49831	7	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-49831	7	2	2300-12402023	CARDINAL
cjfa-49831	7	3	12	CARDINAL
cjfa-49831	7	4	4	CARDINAL
cjfa-49831	7	5	ben hassoun	PERSON
cjfa-49831	7	6	a., & hadrich	ORG
cjfa-49831	7	7	m.	PERSON
cjfa-49831	7	8	2023	CARDINAL
cjfa-49831	8	1	tunisian	NORP
cjfa-49831	9	1	copernican journal of finance & accounting	ORG
cjfa-49831	9	2	12(4	CARDINAL
cjfa-49831	9	3	9–25	CARDINAL
cjfa-49831	9	4	amira ben hassoun* tunis	PERSON
cjfa-49831	9	5	el manar university	ORG
cjfa-49831	9	6	manel hadrich	PERSON
cjfa-49831	9	7	el manar university	ORG
cjfa-49831	9	8	tunisian	NORP
cjfa-49831	10	1	j e l	PERSON
cjfa-49831	11	1	tunisia	GPE
cjfa-49831	14	1	20	CARDINAL
cjfa-49831	14	2	tunisian	NORP
cjfa-49831	14	3	2017 to 2019	DATE
cjfa-49831	15	1	tunisian	NORP
cjfa-49831	17	1	amira ben hassoun	PERSON
cjfa-49831	17	2	hadrich1010	PERSON
cjfa-49831	19	1	shackelford	ORG
cjfa-49831	19	2	shevlin	GPE
cjfa-49831	19	3	2001	DATE
cjfa-49831	23	1	rohman & chariri	ORG
cjfa-49831	23	2	2016	DATE
cjfa-49831	24	1	blaylock	GPE
cjfa-49831	24	2	shevlin & wilson	ORG
cjfa-49831	24	3	2012	DATE
cjfa-49831	25	1	2012	DATE
cjfa-49831	26	1	desai	PERSON
cjfa-49831	26	2	dharmapala	GPE
cjfa-49831	26	3	2009	DATE
cjfa-49831	29	1	tunisian	NORP
cjfa-49831	31	1	first	ORDINAL
cjfa-49831	31	2	tunisia	GPE
cjfa-49831	32	1	second	ORDINAL
cjfa-49831	32	2	tunisian	NORP
cjfa-49831	33	1	1111	DATE
cjfa-49831	33	2	tunisia	GPE
cjfa-49831	33	3	one	CARDINAL
cjfa-49831	36	1	section 2	LAW
cjfa-49831	37	1	section 3	LAW
cjfa-49831	38	1	section 4	LAW
cjfa-49831	38	2	section 5	LAW
cjfa-49831	40	1	2021	CARDINAL
cjfa-49831	41	1	mirzaee & yazdani	ORG
cjfa-49831	41	2	2017	DATE
cjfa-49831	42	1	wang & chen	ORG
cjfa-49831	42	2	2012	DATE
cjfa-49831	43	1	scott	PERSON
cjfa-49831	43	2	scott	ORG
cjfa-49831	43	3	2015	DATE
cjfa-49831	44	1	two	CARDINAL
cjfa-49831	44	2	desai	PERSON
cjfa-49831	44	3	dharmapala	GPE
cjfa-49831	44	4	2009	DATE
cjfa-49831	47	1	one	CARDINAL
cjfa-49831	48	1	slemrod	NORP
cjfa-49831	48	2	2004	DATE
cjfa-49831	48	3	chen & chu	ORG
cjfa-49831	48	4	2005	DATE
cjfa-49831	48	5	crocker & slemrod	ORG
cjfa-49831	48	6	2005	DATE
cjfa-49831	51	1	amira ben hassoun	PERSON
cjfa-49831	51	2	manel hadrich1212	PERSON
cjfa-49831	55	1	tunisian	NORP
cjfa-49831	57	1	watts	ORG
cjfa-49831	57	2	1978	DATE
cjfa-49831	58	1	magnan & morard	ORG
cjfa-49831	58	2	1998	DATE
cjfa-49831	60	1	ali	NORP
cjfa-49831	60	2	noor	PERSON
cjfa-49831	60	3	khurshid & mahmood	ORG
cjfa-49831	60	4	2015	DATE
cjfa-49831	60	5	2016	DATE
cjfa-49831	61	1	jones	PERSON
cjfa-49831	61	2	1991	DATE
cjfa-49831	62	1	2016	CARDINAL
cjfa-49831	62	2	179	CARDINAL
cjfa-49831	62	3	the turkey stock exchange	ORG
cjfa-49831	63	1	charfeddine	GPE
cjfa-49831	63	2	omri	PERSON
cjfa-49831	63	3	2013	DATE
cjfa-49831	63	4	tunisian	NORP
cjfa-49831	64	1	19	CARDINAL
cjfa-49831	64	2	the period 2003-2009	DATE
cjfa-49831	65	1	1313	CARDINAL
cjfa-49831	67	1	tunisian	NORP
cjfa-49831	68	1	leverageleverage	ORG
cjfa-49831	69	1	nanda	ORG
cjfa-49831	69	2	wysocki	PERSON
cjfa-49831	69	3	2003	DATE
cjfa-49831	70	1	kraus & litzenberger	ORG
cjfa-49831	70	2	1973	DATE
cjfa-49831	70	3	lazzem & jilani	ORG
cjfa-49831	70	4	2018	DATE
cjfa-49831	73	1	watts & zimmerman	ORG
cjfa-49831	73	2	1990	DATE
cjfa-49831	74	1	beatty & weber	ORG
cjfa-49831	74	2	2003	DATE
cjfa-49831	74	3	dichev & skinner	ORG
cjfa-49831	74	4	2002	DATE
cjfa-49831	76	1	al-rahahleh	PERSON
cjfa-49831	76	2	2016	DATE
cjfa-49831	76	3	jordanian	NORP
cjfa-49831	77	1	2006	DATE
cjfa-49831	77	2	belgian	NORP
cjfa-49831	78	1	583	CARDINAL
cjfa-49831	78	2	belgian	NORP
cjfa-49831	79	1	lee	PERSON
cjfa-49831	79	2	koo	PERSON
cjfa-49831	79	3	2020	DATE
cjfa-49831	79	4	non amira ben hassoun	PERSON
cjfa-49831	79	5	manel hadrich1414	PERSON
cjfa-49831	79	6	the korea	GPE
cjfa-49831	80	1	jilani	PERSON
cjfa-49831	80	2	2018	DATE
cjfa-49831	80	3	french	NORP
cjfa-49831	81	1	charfeddine et al	PERSON
cjfa-49831	82	1	2013	DATE
cjfa-49831	82	2	tunisian	NORP
cjfa-49831	83	1	qin	PERSON
cjfa-49831	83	2	2020	DATE
cjfa-49831	83	3	zamri, rahman & isa, 2013	ORG
cjfa-49831	84	1	lazzem	PERSON
cjfa-49831	84	2	jilani	PERSON
cjfa-49831	84	3	2018	DATE
cjfa-49831	85	1	tunisian	NORP
cjfa-49831	85	2	al.	GPE
cjfa-49831	85	3	2013	DATE
cjfa-49831	86	1	tunisian	NORP
cjfa-49831	87	1	reisch &	ORG
cjfa-49831	87	2	2003	DATE
cjfa-49831	88	1	two	CARDINAL
cjfa-49831	89	1	becker	PERSON
cjfa-49831	89	2	1998	DATE
cjfa-49831	89	3	francis	PERSON
cjfa-49831	89	4	1999	DATE
cjfa-49831	89	5	six	CARDINAL
cjfa-49831	90	1	krishnan	PERSON
cjfa-49831	90	2	2003	DATE
cjfa-49831	90	3	6	CARDINAL
cjfa-49831	91	1	6	CARDINAL
cjfa-49831	92	1	houqe	GPE
cjfa-49831	92	2	ahmed	PERSON
cjfa-49831	92	3	2017	CARDINAL
cjfa-49831	92	4	indian	NORP
cjfa-49831	93	1	india	GPE
cjfa-49831	94	1	rhee	PERSON
cjfa-49831	94	2	rhee	PERSON
cjfa-49831	94	3	li	PERSON
cjfa-49831	94	4	2021	CARDINAL
cjfa-49831	94	5	china	GPE
cjfa-49831	95	1	2018	DATE
cjfa-49831	95	2	1515	CARDINAL
cjfa-49831	96	1	72	CARDINAL
cjfa-49831	96	2	jordanian	NORP
cjfa-49831	96	3	2006 to 2012	DATE
cjfa-49831	97	1	tunisian	NORP
cjfa-49831	98	1	tunisian	NORP
cjfa-49831	98	2	the tunisian stock exchange	ORG
cjfa-49831	98	3	2017 to 2019	DATE
cjfa-49831	99	1	2019	DATE
cjfa-49831	100	1	79	CARDINAL
cjfa-49831	100	2	2017	DATE
cjfa-49831	101	1	33	CARDINAL
cjfa-49831	102	1	20	CARDINAL
cjfa-49831	102	2	6	CARDINAL
cjfa-49831	103	1	60	CARDINAL
cjfa-49831	103	2	20	CARDINAL
cjfa-49831	104	1	annual	DATE
cjfa-49831	104	2	the tunisian stock exchange	ORG
cjfa-49831	104	3	http://www.bvmt	PERSON
cjfa-49831	104	4	com.tn	ORG
cjfa-49831	105	1	1	CARDINAL
cjfa-49831	105	2	firm-years	DATE
cjfa-49831	105	3	tunis stock exchange	ORG
cjfa-49831	105	4	2017 to 2019	DATE
cjfa-49831	105	5	79 237	QUANTITY
cjfa-49831	105	6	33	CARDINAL
cjfa-49831	105	7	99	CARDINAL
cjfa-49831	105	8	20	CARDINAL
cjfa-49831	105	9	60	CARDINAL
cjfa-49831	105	10	6	CARDINAL
cjfa-49831	105	11	18	CARDINAL
cjfa-49831	105	12	20 60	CARDINAL
cjfa-49831	106	1	amira ben hassoun	PERSON
cjfa-49831	106	2	manel hadrich1616	PERSON
cjfa-49831	107	1	sweeney (	ORG
cjfa-49831	107	2	1995	DATE
cjfa-49831	110	1	60	CARDINAL
cjfa-49831	110	2	20	CARDINAL
cjfa-49831	111	1	annual	DATE
cjfa-49831	111	2	the tunisian stock exchange	ORG
cjfa-49831	111	3	http://www.bvmt	PERSON
cjfa-49831	111	4	com.tn	ORG
cjfa-49831	112	1	1	CARDINAL
cjfa-49831	112	2	firm-years	DATE
cjfa-49831	112	3	tunis stock exchange	ORG
cjfa-49831	112	4	2017 to 2019	DATE
cjfa-49831	112	5	79 237	QUANTITY
cjfa-49831	112	6	33	CARDINAL
cjfa-49831	112	7	99	CARDINAL
cjfa-49831	112	8	20	CARDINAL
cjfa-49831	112	9	60	CARDINAL
cjfa-49831	112	10	6	CARDINAL
cjfa-49831	112	11	18	CARDINAL
cjfa-49831	112	12	20 60	CARDINAL
cjfa-49831	114	1	sweeney (	ORG
cjfa-49831	114	2	1995	DATE
cjfa-49831	116	1	year t-1 to year	DATE
cjfa-49831	116	2	year t-1 to year	DATE
cjfa-49831	116	3	ppe	ORG
cjfa-49831	116	4	year	DATE
cjfa-49831	117	1	eq1	ORG
cjfa-49831	117	2	dai	ORG
cjfa-49831	120	1	gaaya	GPE
cjfa-49831	120	2	lakhal &	ORG
cjfa-49831	120	3	2017	CARDINAL
cjfa-49831	120	4	frey	ORG
cjfa-49831	120	5	2018	DATE
cjfa-49831	120	6	2020	DATE
cjfa-49831	120	7	year t-1 to year	DATE
cjfa-49831	120	8	year t-1 to year	DATE
cjfa-49831	120	9	ppe	ORG
cjfa-49831	120	10	year	DATE
cjfa-49831	121	1	eq1	ORG
cjfa-49831	122	1	60	CARDINAL
cjfa-49831	122	2	20	CARDINAL
cjfa-49831	123	1	annual	DATE
cjfa-49831	123	2	the tunisian stock exchange	ORG
cjfa-49831	123	3	http://www.bvmt	PERSON
cjfa-49831	123	4	com.tn	ORG
cjfa-49831	124	1	1	CARDINAL
cjfa-49831	124	2	firm-years	DATE
cjfa-49831	124	3	tunis stock exchange	ORG
cjfa-49831	124	4	2017 to 2019	DATE
cjfa-49831	124	5	79 237	QUANTITY
cjfa-49831	124	6	33	CARDINAL
cjfa-49831	124	7	99	CARDINAL
cjfa-49831	124	8	20	CARDINAL
cjfa-49831	124	9	60	CARDINAL
cjfa-49831	124	10	6	CARDINAL
cjfa-49831	124	11	18	CARDINAL
cjfa-49831	124	12	20 60	CARDINAL
cjfa-49831	126	1	sweeney (	ORG
cjfa-49831	126	2	1995	DATE
cjfa-49831	128	1	year t-1 to year	DATE
cjfa-49831	128	2	year t-1 to year	DATE
cjfa-49831	128	3	ppe	ORG
cjfa-49831	128	4	year	DATE
cjfa-49831	129	1	eq1	ORG
cjfa-49831	129	2	dai	ORG
cjfa-49831	132	1	gaaya	GPE
cjfa-49831	132	2	lakhal &	ORG
cjfa-49831	132	3	2017	CARDINAL
cjfa-49831	132	4	frey	ORG
cjfa-49831	132	5	2018	DATE
cjfa-49831	132	6	2020	DATE
cjfa-49831	135	1	gaaya	GPE
cjfa-49831	135	2	lakhal &	ORG
cjfa-49831	135	3	2017	CARDINAL
cjfa-49831	135	4	frey	ORG
cjfa-49831	135	5	2018	DATE
cjfa-49831	135	6	2020	DATE
cjfa-49831	136	1	1717	DATE
cjfa-49831	136	2	salhi	GPE
cjfa-49831	136	3	kachouri & jarboui	ORG
cjfa-49831	136	4	2019	DATE
cjfa-49831	136	5	alkurdi & mardini	ORG
cjfa-49831	136	6	2020	DATE
cjfa-49831	136	7	mouakhar	GPE
cjfa-49831	136	8	kachouri	GPE
cjfa-49831	136	9	2020	DATE
cjfa-49831	136	10	abdelfattah & aboud	ORG
cjfa-49831	136	11	2020	DATE
cjfa-49831	137	1	the year	DATE
cjfa-49831	139	1	salhi	GPE
cjfa-49831	139	2	kachouri & jarboui	ORG
cjfa-49831	139	3	2019	DATE
cjfa-49831	139	4	alkurdi & mardini	ORG
cjfa-49831	139	5	2020	DATE
cjfa-49831	139	6	mouakhar	GPE
cjfa-49831	139	7	kachouri	GPE
cjfa-49831	139	8	2020	DATE
cjfa-49831	139	9	abdelfattah & aboud	ORG
cjfa-49831	139	10	2020	DATE
cjfa-49831	140	1	the year	DATE
cjfa-49831	141	1	three	CARDINAL
cjfa-49831	142	1	first	ORDINAL
cjfa-49831	142	2	taylor & richardson	ORG
cjfa-49831	142	3	2012	DATE
cjfa-49831	142	4	khunkaew & qingxiang	ORG
cjfa-49831	142	5	2019	DATE
cjfa-49831	143	1	second	ORDINAL
cjfa-49831	144	1	nurdiniah & herlina	ORG
cjfa-49831	144	2	2015	DATE
cjfa-49831	144	3	marchellina & firnanti	ORG
cjfa-49831	144	4	2020	DATE
cjfa-49831	146	1	van tendeloo & vanstraelen	ORG
cjfa-49831	146	2	2008	DATE
cjfa-49831	146	3	richardson, taylor & lanis	ORG
cjfa-49831	146	4	2013	DATE
cjfa-49831	147	1	1	CARDINAL
cjfa-49831	147	2	big4	PERSON
cjfa-49831	147	3	0	CARDINAL
cjfa-49831	148	1	2	CARDINAL
cjfa-49831	150	1	2	CARDINAL
cjfa-49831	151	1	the year	DATE
cjfa-49831	151	2	1	CARDINAL
cjfa-49831	151	3	four	CARDINAL
cjfa-49831	151	4	0	CARDINAL
cjfa-49831	153	1	three	CARDINAL
cjfa-49831	154	1	first	ORDINAL
cjfa-49831	154	2	taylor & richardson	ORG
cjfa-49831	154	3	2012	DATE
cjfa-49831	154	4	khunkaew & qingxiang	ORG
cjfa-49831	154	5	2019	DATE
cjfa-49831	155	1	second	ORDINAL
cjfa-49831	156	1	nurdiniah & herlina	ORG
cjfa-49831	156	2	2015	DATE
cjfa-49831	156	3	marchellina & firnanti	ORG
cjfa-49831	156	4	2020	DATE
cjfa-49831	158	1	van tendeloo & vanstraelen	ORG
cjfa-49831	158	2	2008	DATE
cjfa-49831	158	3	richardson, taylor & lanis	ORG
cjfa-49831	158	4	2013	DATE
cjfa-49831	159	1	1	CARDINAL
cjfa-49831	159	2	big4	PERSON
cjfa-49831	159	3	0	CARDINAL
cjfa-49831	160	1	2	CARDINAL
cjfa-49831	162	1	2	CARDINAL
cjfa-49831	163	1	the year	DATE
cjfa-49831	163	2	1	CARDINAL
cjfa-49831	163	3	four	CARDINAL
cjfa-49831	163	4	0	CARDINAL
cjfa-49831	163	5	o	DATE
cjfa-49831	164	1	amira ben hassoun	PERSON
cjfa-49831	164	2	manel hadrich1818	PERSON
cjfa-49831	166	1	dai	ORG
cjfa-49831	167	1	3	CARDINAL
cjfa-49831	168	1	two	CARDINAL
cjfa-49831	170	1	3	CARDINAL
cjfa-49831	170	2	tunisian	NORP
cjfa-49831	171	1	2017-2019	CARDINAL
cjfa-49831	171	2	etr	ORG
cjfa-49831	171	3	0.149	CARDINAL
cjfa-49831	171	4	0.265	CARDINAL
cjfa-49831	172	1	tunisian	NORP
cjfa-49831	172	2	35%	PERCENT
cjfa-49831	173	1	tunisian	NORP
cjfa-49831	174	1	tunisian	NORP
cjfa-49831	174	2	less than half	CARDINAL
cjfa-49831	175	1	19	DATE
cjfa-49831	175	2	1.449	CARDINAL
cjfa-49831	176	1	tunisian	NORP
cjfa-49831	177	1	40%	PERCENT
cjfa-49831	177	2	tunisian	NORP
cjfa-49831	177	3	at least one	CARDINAL
cjfa-49831	178	1	1919	CARDINAL
cjfa-49831	178	2	3	CARDINAL
cjfa-49831	178	3	descriptive statistics panel	ORG
cjfa-49831	178	4	max	PERSON
cjfa-49831	181	1	1.0948	CARDINAL
cjfa-49831	181	2	16.2561	CARDINAL
cjfa-49831	181	3	19.0002	CARDINAL
cjfa-49831	181	4	27.2667	CARDINAL
cjfa-49831	181	5	8.8541	CARDINAL
cjfa-49831	181	6	1	CARDINAL
cjfa-49831	181	7	0	CARDINAL
cjfa-49831	181	8	1	CARDINAL
cjfa-49831	181	9	0	CARDINAL
cjfa-49831	181	10	24 36 40%	PERCENT
cjfa-49831	181	11	60%	PERCENT
cjfa-49831	183	1	4	CARDINAL
cjfa-49831	183	2	first	ORDINAL
cjfa-49831	183	3	abubakar	PERSON
cjfa-49831	183	4	mansor	PERSON
cjfa-49831	183	5	wan-mohamad	PERSON
cjfa-49831	183	6	2021	CARDINAL
cjfa-49831	183	7	nigerian	NORP
cjfa-49831	185	1	second	ORDINAL
cjfa-49831	186	1	saleh & ahmed	ORG
cjfa-49831	186	2	2005	DATE
cjfa-49831	186	3	wang	ORG
cjfa-49831	186	4	2014	DATE
cjfa-49831	187	1	3	CARDINAL
cjfa-49831	188	1	2016	CARDINAL
cjfa-49831	188	2	egyptian	NORP
cjfa-49831	189	1	4	CARDINAL
cjfa-49831	189	2	amira ben hassoun	PERSON
cjfa-49831	189	3	manel hadrich2020	PERSON
cjfa-49831	190	1	2016	CARDINAL
cjfa-49831	190	2	gerayli	ORG
cjfa-49831	190	3	2011	DATE
cjfa-49831	190	4	chan	PERSON
cjfa-49831	190	5	luo	PERSON
cjfa-49831	190	6	phyllis	PERSON
cjfa-49831	190	7	2015	DATE
cjfa-49831	191	1	4	CARDINAL
cjfa-49831	192	1	4	CARDINAL
cjfa-49831	192	2	0.75	CARDINAL
cjfa-49831	192	3	1.76	CARDINAL
cjfa-49831	192	4	0.49	CARDINAL
cjfa-49831	192	5	0.07	CARDINAL
cjfa-49831	192	6	60	CARDINAL
cjfa-49831	192	7	0.1	CARDINAL
cjfa-49831	193	1	0.05	CARDINAL
cjfa-49831	195	1	0.01	CARDINAL
cjfa-49831	196	1	o	DATE
cjfa-49831	197	1	tunisian	NORP
cjfa-49831	200	1	tunisian	NORP
cjfa-49831	200	2	20172019	DATE
cjfa-49831	202	1	saleh	PERSON
cjfa-49831	202	2	ahmed	PERSON
cjfa-49831	202	3	2005	DATE
cjfa-49831	202	4	wang	PERSON
cjfa-49831	202	5	2014	DATE
cjfa-49831	202	6	cor	ORG
cjfa-49831	202	7	2121	CARDINAL
cjfa-49831	207	1	first	ORDINAL
cjfa-49831	207	2	only 20	CARDINAL
cjfa-49831	208	1	tunisian	NORP
cjfa-49831	209	1	tunisian	NORP
cjfa-49831	210	1	second	ORDINAL
cjfa-49831	214	1	s.s.	PERSON
cjfa-49831	214	2	hijazi	PERSON
cjfa-49831	214	3	q.f.	GPE
cjfa-49831	214	4	a.s.	GPE
cjfa-49831	214	5	2016	CARDINAL
cjfa-49831	215	1	jordan	GPE
cjfa-49831	216	1	10(2	DATE
cjfa-49831	216	2	54-75	CARDINAL
cjfa-49831	216	3	http://dx.doi.org/10.14453/aabfj.v10i2.4	GPE
cjfa-49831	217	1	abdelfattah	PERSON
cjfa-49831	217	2	t., & aboud	ORG
cjfa-49831	217	3	2020	DATE
cjfa-49831	218	1	egyptian	NORP
cjfa-49831	219	1	journal of international accounting	ORG
cjfa-49831	219	2	38	CARDINAL
cjfa-49831	219	3	1	CARDINAL
cjfa-49831	221	1	abubakar	PERSON
cjfa-49831	221	2	a.h.	GPE
cjfa-49831	221	3	n., & wan-mohamad	ORG
cjfa-49831	221	4	2021	CARDINAL
cjfa-49831	222	1	nigeria	GPE
cjfa-49831	223	1	universal journal of accounting	ORG
cjfa-49831	223	2	9(1	CARDINAL
cjfa-49831	223	3	86	CARDINAL
cjfa-49831	225	1	ali	PERSON
cjfa-49831	225	2	noor	PERSON
cjfa-49831	225	3	m., khurshid	PERSON
cjfa-49831	225	4	m.k.	GPE
cjfa-49831	225	5	2015	CARDINAL
cjfa-49831	226	1	pakistan	GPE
cjfa-49831	227	1	european journal of business and management	ORG
cjfa-49831	227	2	7(28	DATE
cjfa-49831	227	3	47	CARDINAL
cjfa-49831	229	1	amira ben hassoun	PERSON
cjfa-49831	229	2	hadrich2222 alkurdi	PERSON
cjfa-49831	229	3	g.h.	GPE
cjfa-49831	229	4	2020	DATE
cjfa-49831	230	1	jordan	GPE
cjfa-49831	231	1	18(4	CARDINAL
cjfa-49831	231	2	795-812	CARDINAL
cjfa-49831	234	1	2018	DATE
cjfa-49831	235	1	jordan	GPE
cjfa-49831	236	1	journal of international accounting	ORG
cjfa-49831	236	2	30(c	CARDINAL
cjfa-49831	236	3	69	CARDINAL
cjfa-49831	238	1	armstrong, c.	PERSON
cjfa-49831	238	2	j., & larcker	ORG
cjfa-49831	238	3	d.	ORG
cjfa-49831	238	4	2012	DATE
cjfa-49831	240	1	journal of accounting and economics	ORG
cjfa-49831	240	2	53(1	CARDINAL
cjfa-49831	240	3	391	CARDINAL
cjfa-49831	241	1	aronmwan	PERSON
cjfa-49831	241	2	j., & okaiwele	ORG
cjfa-49831	241	3	i.	PERSON
cjfa-49831	241	4	2020	DATE
cjfa-49831	243	1	27	CARDINAL
cjfa-49831	244	1	bassiouny	PERSON
cjfa-49831	244	2	s.w.	GPE
cjfa-49831	244	3	m.m.	PERSON
cjfa-49831	244	4	a.	PERSON
cjfa-49831	244	5	2016	DATE
cjfa-49831	245	1	egypt	GPE
cjfa-49831	246	1	7(2	CARDINAL
cjfa-49831	246	2	91	CARDINAL
cjfa-49831	247	1	beatty, a., & weber	ORG
cjfa-49831	247	2	j.	PERSON
cjfa-49831	247	3	2003	DATE
cjfa-49831	249	1	119	CARDINAL
cjfa-49831	250	1	becker	PERSON
cjfa-49831	250	2	c.l.	GPE
cjfa-49831	250	3	m.l.	GPE
cjfa-49831	250	4	j., & subramanyam	ORG
cjfa-49831	250	5	k.r.	GPE
cjfa-49831	250	6	1998	DATE
cjfa-49831	251	1	contemporary accounting research	ORG
cjfa-49831	251	2	15	CARDINAL
cjfa-49831	251	3	1	CARDINAL
cjfa-49831	252	1	blaylock	PERSON
cjfa-49831	252	2	b.	PERSON
cjfa-49831	252	3	shevlin	GPE
cjfa-49831	252	4	t., & wilson	ORG
cjfa-49831	252	5	r.j.	PERSON
cjfa-49831	252	6	2012	DATE
cjfa-49831	254	1	87(1	DATE
cjfa-49831	254	2	91120	DATE
cjfa-49831	256	1	chan	PERSON
cjfa-49831	256	2	k.h.	GPE
cjfa-49831	256	3	luo	PERSON
cjfa-49831	256	4	v.w.	GPE
cjfa-49831	256	5	l.l.	GPE
cjfa-49831	256	6	2015	CARDINAL
cjfa-49831	257	1	china	GPE
cjfa-49831	258	1	46(2	CARDINAL
cjfa-49831	258	2	145	CARDINAL
cjfa-49831	260	1	r., & omri, a.	ORG
cjfa-49831	260	2	2013	DATE
cjfa-49831	261	1	tunisian	NORP
cjfa-49831	262	1	iup journal of corporate governance	ORG
cjfa-49831	262	2	12(1	CARDINAL
cjfa-49831	263	1	chen	PERSON
cjfa-49831	263	2	k-p.,	PERSON
cjfa-49831	263	3	2005	DATE
cjfa-49831	265	1	rand journal of economics	ORG
cjfa-49831	265	2	36(1	CARDINAL
cjfa-49831	265	3	151	CARDINAL
cjfa-49831	266	1	d.	NORP
cjfa-49831	266	2	magnan	GPE
cjfa-49831	266	3	m., & morard	ORG
cjfa-49831	266	4	b.	PERSON
cjfa-49831	266	5	1998	DATE
cjfa-49831	267	1	anglo	NORP
cjfa-49831	267	2	swiss	NORP
cjfa-49831	268	1	comptabilité	PERSON
cjfa-49831	268	2	contrôle, audit	ORG
cjfa-49831	268	3	4(1	CARDINAL
cjfa-49831	268	4	25	CARDINAL
cjfa-49831	269	1	crocker	ORG
cjfa-49831	269	2	k.j.	GPE
cjfa-49831	269	3	j. (2004	PERSON
cjfa-49831	271	1	nber working paper	ORG
cjfa-49831	271	2	10690	DATE
cjfa-49831	272	1	dechow, p.m.	TIME
cjfa-49831	272	2	sloan	PERSON
cjfa-49831	272	3	r.g.	GPE
cjfa-49831	272	4	a.p.	GPE
cjfa-49831	272	5	1995	DATE
cjfa-49831	274	1	193–225	CARDINAL
cjfa-49831	275	1	desai	PERSON
cjfa-49831	275	2	m., & dharmapala	ORG
cjfa-49831	275	3	d.	GPE
cjfa-49831	275	4	2009	DATE
cjfa-49831	277	1	national tax journal	ORG
cjfa-49831	277	2	62	CARDINAL
cjfa-49831	277	3	169	CARDINAL
cjfa-49831	278	1	dichev	GPE
cjfa-49831	278	2	i.d.	GPE
cjfa-49831	278	3	d.j.	GPE
cjfa-49831	278	4	2002	DATE
cjfa-49831	280	1	journal of accounting research	ORG
cjfa-49831	280	2	1091-1123	DATE
cjfa-49831	281	1	https://doi.org/10.1111/1475679x.00083	ORG
cjfa-49831	282	1	j.r.	GPE
cjfa-49831	282	2	h.c.	GPE
cjfa-49831	282	3	1999	DATE
cjfa-49831	283	1	6	CARDINAL
cjfa-49831	284	1	18(2	CARDINAL
cjfa-49831	284	2	17	CARDINAL
cjfa-49831	285	1	frey	ORG
cjfa-49831	285	2	l. (2018	ORG
cjfa-49831	286	1	german	NORP
cjfa-49831	286	2	77	CARDINAL
cjfa-49831	288	1	gaaya	GPE
cjfa-49831	288	2	s.	PERSON
cjfa-49831	288	3	n., & lakhal	ORG
cjfa-49831	288	4	f.	PERSON
cjfa-49831	288	5	2017	CARDINAL
cjfa-49831	291	1	731	CARDINAL
cjfa-49831	292	1	gerayli	ORG
cjfa-49831	292	2	m.s.	GPE
cjfa-49831	292	3	yanesari	PERSON
cjfa-49831	292	4	2011	DATE
cjfa-49831	293	1	iran	GPE
cjfa-49831	294	1	international research journal	ORG
cjfa-49831	294	2	66(1	CARDINAL
cjfa-49831	294	3	77	CARDINAL
cjfa-49831	295	1	houqe	GPE
cjfa-49831	295	2	m.n.	GPE
cjfa-49831	295	3	ahmed, k. & van zijl	ORG
cjfa-49831	295	4	2017	CARDINAL
cjfa-49831	296	1	india	GPE
cjfa-49831	297	1	international journal of auditing	ORG
cjfa-49831	297	2	21(2	CARDINAL
cjfa-49831	297	3	177	CARDINAL
cjfa-49831	298	1	https://doi.org/10.1111/ijau.12087	ORG
cjfa-49831	299	1	jones	PERSON
cjfa-49831	299	2	j.j.	PERSON
cjfa-49831	299	3	1991	DATE
cjfa-49831	301	1	journal of accounting research	ORG
cjfa-49831	301	2	29(2	CARDINAL
cjfa-49831	301	3	193	CARDINAL
cjfa-49831	303	1	khunkaew	PERSON
cjfa-49831	303	2	r., & qingxiang	ORG
cjfa-49831	303	3	2019	DATE
cjfa-49831	304	1	thailand	GPE
cjfa-49831	305	1	copernican journal of finance & accounting	ORG
cjfa-49831	305	2	8(3	DATE
cjfa-49831	305	3	49	CARDINAL
cjfa-49831	307	1	kraus, a., & litzenberger	ORG
cjfa-49831	307	2	r.h.	PERSON
cjfa-49831	307	3	1973	DATE
cjfa-49831	309	1	28	CARDINAL
cjfa-49831	309	2	911–22	CARDINAL
cjfa-49831	312	1	krishnan	PERSON
cjfa-49831	312	2	2003	DATE
cjfa-49831	313	1	6	CARDINAL
cjfa-49831	314	1	17	CARDINAL
cjfa-49831	314	2	1-16	CARDINAL
cjfa-49831	315	1	lazzem	GPE
cjfa-49831	315	2	s., & jilani	ORG
cjfa-49831	315	3	2018	DATE
cjfa-49831	316	1	french	NORP
cjfa-49831	317	1	44	DATE
cjfa-49831	317	2	350–58	CARDINAL
cjfa-49831	318	1	d., & wysocki	ORG
cjfa-49831	318	2	p.d.	PERSON
cjfa-49831	318	3	2003	DATE
cjfa-49831	320	1	journal of financial economics	ORG
cjfa-49831	320	2	69	DATE
cjfa-49831	320	3	505	CARDINAL
cjfa-49831	321	1	https://doi.org/10.1016/s0304-405x(03)00121-1.	PERSON
cjfa-49831	322	1	2020	DATE
cjfa-49831	324	1	174	CARDINAL
cjfa-49831	324	2	178	CARDINAL
cjfa-49831	325	1	mouakhar	PERSON
cjfa-49831	325	2	k.	PERSON
cjfa-49831	325	3	kachouri	GPE
cjfa-49831	325	4	m.	PERSON
cjfa-49831	325	5	r., & jarboui, a.	ORG
cjfa-49831	325	6	2020	DATE
cjfa-49831	327	1	recherches en sciences de gestion	ORG
cjfa-49831	327	2	3	CARDINAL
cjfa-49831	327	3	303	CARDINAL
cjfa-49831	329	1	nurdiniah	GPE
cjfa-49831	329	2	d., & herlina	ORG
cjfa-49831	329	3	2015	CARDINAL
cjfa-49831	330	1	indonesia stock exchange	ORG
cjfa-49831	331	1	6(3	CARDINAL
cjfa-49831	331	2	100–107	CARDINAL
cjfa-49831	332	1	putri	GPE
cjfa-49831	332	2	a.	PERSON
cjfa-49831	332	3	a., & chariri	ORG
cjfa-49831	332	4	a.	PERSON
cjfa-49831	332	5	2016	CARDINAL
cjfa-49831	333	1	indonesia	GPE
cjfa-49831	334	1	international journal of economic research	ORG
cjfa-49831	334	2	1531-1546	CARDINAL
cjfa-49831	335	1	amira ben hassoun	PERSON
cjfa-49831	335	2	hadrich2424 qin	PERSON
cjfa-49831	335	3	f.	PERSON
cjfa-49831	335	4	2020	DATE
cjfa-49831	337	1	academic journal of business & management	ORG
cjfa-49831	337	2	2	CARDINAL
cjfa-49831	338	1	rhee	PERSON
cjfa-49831	338	2	c.s.	GPE
cjfa-49831	338	3	rhee	PERSON
cjfa-49831	338	4	h., & li	ORG
cjfa-49831	338	5	z.	PERSON
cjfa-49831	338	6	2021	CARDINAL
cjfa-49831	339	1	shanghai	GPE
cjfa-49831	339	2	china	GPE
cjfa-49831	340	1	129–138	CARDINAL
cjfa-49831	342	1	richardson	PERSON
cjfa-49831	342	2	taylor	PERSON
cjfa-49831	342	3	& lanis	PERSON
cjfa-49831	342	4	r.	NORP
cjfa-49831	342	5	2013	DATE
cjfa-49831	344	1	32	CARDINAL
cjfa-49831	344	2	68–88	CARDINAL
cjfa-49831	345	1	saleh	PERSON
cjfa-49831	345	2	n.m.	GPE
cjfa-49831	345	3	& ahmed	PERSON
cjfa-49831	345	4	2005	DATE
cjfa-49831	347	1	69-86	CARDINAL
cjfa-49831	348	1	80/00014788.2005.9729663	CARDINAL
cjfa-49831	348	2	salehi	ORG
cjfa-49831	348	3	m.	PERSON
cjfa-49831	348	4	mirzaee	PERSON
cjfa-49831	348	5	m.a.	ORG
cjfa-49831	348	6	m. (	PERSON
cjfa-49831	348	7	2017	CARDINAL
cjfa-49831	349	1	iran	GPE
cjfa-49831	350	1	international journal of law and management	ORG
cjfa-49831	350	2	237–256	CARDINAL
cjfa-49831	351	1	https://doi.org/10.1108/	CARDINAL
cjfa-49831	352	1	b.	PERSON
cjfa-49831	352	2	r.	NORP
cjfa-49831	352	3	kachouri	GPE
cjfa-49831	352	4	m., & jarboui, a.	ORG
cjfa-49831	352	5	2019	DATE
cjfa-49831	353	1	french	NORP
cjfa-49831	354	1	social responsibility journal	ORG
cjfa-49831	354	2	16(8	CARDINAL
cjfa-49831	354	3	1149-1168	DATE
cjfa-49831	355	1	2019-0125	DATE
cjfa-49831	356	1	scott	ORG
cjfa-49831	356	2	w.r.	GPE
cjfa-49831	356	3	w.r.	GPE
cjfa-49831	356	4	2015	CARDINAL
cjfa-49831	358	1	pearson canada inc.	ORG
cjfa-49831	358	2	sercu	ORG
cjfa-49831	358	3	h., & willekens	ORG
cjfa-49831	358	4	m. (	PERSON
cjfa-49831	358	5	2006	DATE
cjfa-49831	360	1	universiteit leuven	PERSON
cjfa-49831	361	1	shackelford	PERSON
cjfa-49831	361	2	d., & shevlin	ORG
cjfa-49831	361	3	t.	GPE
cjfa-49831	361	4	2001	DATE
cjfa-49831	363	1	journal of accounting and economics	ORG
cjfa-49831	363	2	31	DATE
cjfa-49831	363	3	321	CARDINAL
cjfa-49831	365	1	slemrod	NORP
cjfa-49831	365	2	j. (2004	PERSON
cjfa-49831	367	1	national tax journal	ORG
cjfa-49831	367	2	57(4	DATE
cjfa-49831	367	3	877	CARDINAL
cjfa-49831	368	1	s.	GPE
cjfa-49831	368	2	widjaja	ORG
cjfa-49831	368	3	b., & oktaviani	ORG
cjfa-49831	368	4	2021	CARDINAL
cjfa-49831	370	1	asian	NORP
cjfa-49831	370	2	217–227	CARDINAL
cjfa-49831	371	1	taylor	PERSON
cjfa-49831	371	2	d.g.	GPE
cjfa-49831	371	3	2012	DATE
cjfa-49831	371	4	australian	NORP
cjfa-49831	372	1	international journal of accounting	ORG
cjfa-49831	372	2	47(4	CARDINAL
cjfa-49831	372	3	469–496	CARDINAL
cjfa-49831	374	1	lee	PERSON
cjfa-49831	374	2	2020	DATE
cjfa-49831	375	1	korea	GPE
cjfa-49831	376	1	12(2232	CARDINAL
cjfa-49831	376	2	1-20	CARDINAL
cjfa-49831	377	1	2016	DATE
cjfa-49831	378	1	borsa istanbul	ORG
cjfa-49831	379	1	asia-pacific journal of accounting & economics	LOC
cjfa-49831	379	2	25(1-2	PRODUCT
cjfa-49831	379	3	42-56	CARDINAL
cjfa-49831	381	1	25.2016.1246192	CARDINAL
cjfa-49831	382	1	van tendeloo	PERSON
cjfa-49831	382	2	b., & vanstraelen	ORG
cjfa-49831	382	3	a.	PERSON
cjfa-49831	382	4	2008	DATE
cjfa-49831	382	5	europe	LOC
cjfa-49831	383	1	european	NORP
cjfa-49831	383	2	17	CARDINAL
cjfa-49831	383	3	3	CARDINAL
cjfa-49831	383	4	447	CARDINAL
cjfa-49831	385	1	2525	CARDINAL
cjfa-49831	385	2	reisch	GPE
cjfa-49831	385	3	j.t.	GPE
cjfa-49831	385	4	d.m.	PERSON
cjfa-49831	386	1	2003	DATE
cjfa-49831	388	1	21(1	CARDINAL
cjfa-49831	388	2	35	CARDINAL
cjfa-49831	390	1	wang	PERSON
cjfa-49831	390	2	l.	PERSON
cjfa-49831	390	3	2014	DATE
cjfa-49831	392	1	journal of management science	ORG
cjfa-49831	392	2	50-68	CARDINAL
cjfa-49831	393	1	wang	ORG
cjfa-49831	393	2	s., & chen	ORG
cjfa-49831	393	3	s.	PERSON
cjfa-49831	393	4	2012	DATE
cjfa-49831	395	1	2012	DATE
cjfa-49831	395	2	447	CARDINAL
cjfa-49831	396	1	watts	GPE
cjfa-49831	396	2	r.l.	GPE
cjfa-49831	396	3	& zimmerman	ORG
cjfa-49831	396	4	j.l.	GPE
cjfa-49831	396	5	1978	DATE
cjfa-49831	398	1	53	CARDINAL
cjfa-49831	398	2	112	CARDINAL
cjfa-49831	399	1	watts	GPE
cjfa-49831	399	2	r.l.	GPE
cjfa-49831	399	3	& zimmerman	ORG
cjfa-49831	399	4	j.l.	GPE
cjfa-49831	399	5	1990	DATE
cjfa-49831	400	1	ten year	DATE
cjfa-49831	401	1	65(1	CARDINAL
cjfa-49831	401	2	131	CARDINAL
cjfa-49831	402	1	zamri, n., rahman	PERSON
cjfa-49831	402	2	r.a.	GPE
cjfa-49831	402	3	2013	DATE
cjfa-49831	404	1	procedia economics	ORG
cjfa-49831	404	2	7	CARDINAL
cjfa-49831	405	1	5671(13)00222	CARDINAL