id	sid	eid	entity	type
cjfa-56742	1	1	4747copernican	CARDINAL
cjfa-56742	1	2	journal of finance & accounting e-issn 2300-3065	ORG
cjfa-56742	1	3	2300-12402024	DATE
cjfa-56742	1	4	13	CARDINAL
cjfa-56742	1	5	2 date	DATE
cjfa-56742	1	6	february 15, 2024	DATE
cjfa-56742	1	7	may 17,	DATE
cjfa-56742	1	8	2024	DATE
cjfa-56742	2	1	inesbf@hotmail.fr	ORG
cjfa-56742	2	2	institute of management	ORG
cjfa-56742	2	3	university of tunis	ORG
cjfa-56742	2	4	41	CARDINAL
cjfa-56742	2	5	2000	DATE
cjfa-56742	2	6	tunisia	GPE
cjfa-56742	2	7	+216-22802118	ORG
cjfa-56742	4	1	https://orcid.org/0009-0001-6708-8305	PERSON
cjfa-56742	5	1	ben flah	PERSON
cjfa-56742	5	2	i.	PERSON
cjfa-56742	5	3	2024	CARDINAL
cjfa-56742	6	1	french	NORP
cjfa-56742	7	1	copernican journal of finance & accounting	ORG
cjfa-56742	7	2	13(2	CARDINAL
cjfa-56742	7	3	47–62.	GPE
cjfa-56742	7	4	ines ben flah	PERSON
cjfa-56742	7	5	french	NORP
cjfa-56742	8	1	j e l	PERSON
cjfa-56742	10	1	mid 1990’s	DATE
cjfa-56742	10	2	today	DATE
cjfa-56742	11	1	europe	LOC
cjfa-56742	11	2	only 6%	PERCENT
cjfa-56742	11	3	molnár & steen	ORG
cjfa-56742	11	4	2015	DATE
cjfa-56742	13	1	m&a	GPE
cjfa-56742	14	1	french	NORP
cjfa-56742	16	1	ben flah4848	PERSON
cjfa-56742	22	1	2013	DATE
cjfa-56742	23	1	nikulin &vedernikov	ORG
cjfa-56742	23	2	2017	CARDINAL
cjfa-56742	23	3	feldman & hernandez	ORG
cjfa-56742	23	4	2022	CARDINAL
cjfa-56742	23	5	benninga & mofkadi	ORG
cjfa-56742	23	6	2022	CARDINAL
cjfa-56742	25	1	france	GPE
cjfa-56742	27	1	first	ORDINAL
cjfa-56742	30	1	second	ORDINAL
cjfa-56742	31	1	4949	CARDINAL
cjfa-56742	31	2	the late 1970s	DATE
cjfa-56742	31	3	myers	ORG
cjfa-56742	31	4	1977	DATE
cjfa-56742	32	1	a later date	DATE
cjfa-56742	33	1	the last ten years	DATE
cjfa-56742	34	1	dziawgo	ORG
cjfa-56742	34	2	2014	DATE
cjfa-56742	35	1	2013	DATE
cjfa-56742	37	1	cheng	GPE
cjfa-56742	37	2	cheng & marshall	ORG
cjfa-56742	37	3	2019	DATE
cjfa-56742	43	1	two	CARDINAL
cjfa-56742	43	2	zadeh & koussis	ORG
cjfa-56742	43	3	2016	DATE
cjfa-56742	43	4	reuer & sakhartov	ORG
cjfa-56742	43	5	2021	CARDINAL
cjfa-56742	43	6	feldman & hernandez	ORG
cjfa-56742	43	7	2022	CARDINAL
cjfa-56742	43	8	2023	CARDINAL
cjfa-56742	44	1	two	CARDINAL
cjfa-56742	44	2	hao	ORG
cjfa-56742	44	3	jiangfeng	GPE
cjfa-56742	44	4	2019	DATE
cjfa-56742	45	1	first	ORDINAL
cjfa-56742	45	2	two	CARDINAL
cjfa-56742	46	1	second	ORDINAL
cjfa-56742	46	2	hao et al.	PERSON
cjfa-56742	46	3	2019	DATE
cjfa-56742	46	4	2023	CARDINAL
cjfa-56742	48	1	ines ben flah5050 m&a	PERSON
cjfa-56742	48	2	larsen & pedersen	ORG
cjfa-56742	48	3	2022	CARDINAL
cjfa-56742	50	1	2023	CARDINAL
cjfa-56742	51	1	kaul	PERSON
cjfa-56742	51	2	david	PERSON
cjfa-56742	51	3	2023	CARDINAL
cjfa-56742	53	1	chi, trigeorgis & tsekrekos	ORG
cjfa-56742	53	2	2019	DATE
cjfa-56742	54	1	benninga & mofkadi	ORG
cjfa-56742	54	2	2022	CARDINAL
cjfa-56742	55	1	hagel	NORP
cjfa-56742	55	2	2023	CARDINAL
cjfa-56742	58	1	hagel	NORP
cjfa-56742	58	2	2023	CARDINAL
cjfa-56742	61	1	collan & kinnunen	ORG
cjfa-56742	61	2	2008	DATE
cjfa-56742	66	1	5151	CARDINAL
cjfa-56742	67	1	collan & kinnunen	ORG
cjfa-56742	67	2	2008	DATE
cjfa-56742	67	3	2013	DATE
cjfa-56742	68	1	the mid-1990s	DATE
cjfa-56742	69	1	m&a	ORG
cjfa-56742	70	1	french	NORP
cjfa-56742	73	1	2003	DATE
cjfa-56742	77	1	31	CARDINAL
cjfa-56742	77	2	the end of twenty second	DATE
cjfa-56742	78	1	three	CARDINAL
cjfa-56742	79	1	french	NORP
cjfa-56742	79	2	four	CARDINAL
cjfa-56742	80	1	third	ORDINAL
cjfa-56742	81	1	31	CARDINAL
cjfa-56742	82	1	46%	PERCENT
cjfa-56742	83	1	27%	PERCENT
cjfa-56742	83	2	ines ben flah5252	PERSON
cjfa-56742	84	1	27%	PERCENT
cjfa-56742	85	1	france	GPE
cjfa-56742	86	1	between march 2019 and	DATE
cjfa-56742	86	2	november 2019	DATE
cjfa-56742	86	3	1 hour and 10 minutes to 2 hours	TIME
cjfa-56742	86	4	90 minutes	TIME
cjfa-56742	87	1	1	CARDINAL
cjfa-56742	96	1	q4	PERSON
cjfa-56742	98	1	q5	ORG
cjfa-56742	100	1	o	DATE
cjfa-56742	104	1	2001	DATE
cjfa-56742	107	1	second	ORDINAL
cjfa-56742	108	1	0.86	CARDINAL
cjfa-56742	109	1	two	CARDINAL
cjfa-56742	109	2	two	CARDINAL
cjfa-56742	111	1	2	CARDINAL
cjfa-56742	112	1	1	CARDINAL
cjfa-56742	112	2	first	ORDINAL
cjfa-56742	112	3	second	ORDINAL
cjfa-56742	113	1	over 80%	PERCENT
cjfa-56742	113	2	2003	DATE
cjfa-56742	114	1	four	CARDINAL
cjfa-56742	116	1	second	ORDINAL
cjfa-56742	117	1	third	ORDINAL
cjfa-56742	118	1	2	CARDINAL
cjfa-56742	119	1	28	CARDINAL
cjfa-56742	119	2	34 21	DATE
cjfa-56742	119	3	39 22.95%	PERCENT
cjfa-56742	119	4	27.87%	PERCENT
cjfa-56742	119	5	17.21%	PERCENT
cjfa-56742	119	6	31.97%	PERCENT
cjfa-56742	119	7	122 100%	PERCENT
cjfa-56742	120	1	28	CARDINAL
cjfa-56742	120	2	first	ORDINAL
cjfa-56742	121	1	ben flah5454	PERSON
cjfa-56742	123	1	first	ORDINAL
cjfa-56742	129	1	34	CARDINAL
cjfa-56742	132	1	third	ORDINAL
cjfa-56742	133	1	21	CARDINAL
cjfa-56742	140	1	39	CARDINAL
cjfa-56742	143	1	5555	CARDINAL
cjfa-56742	143	2	7	CARDINAL
cjfa-56742	144	1	3	CARDINAL
cjfa-56742	145	1	52	CARDINAL
cjfa-56742	145	2	10 32.1%	PERCENT
cjfa-56742	145	3	20.99%	PERCENT
cjfa-56742	145	4	12.34%	PERCENT
cjfa-56742	145	5	11.11%	PERCENT
cjfa-56742	145	6	9.26%	PERCENT
cjfa-56742	145	7	8.025%	PERCENT
cjfa-56742	145	8	6.18%	PERCENT
cjfa-56742	145	9	162 100%	PERCENT
cjfa-56742	146	1	first	ORDINAL
cjfa-56742	146	2	6.18%	PERCENT
cjfa-56742	147	1	first	ORDINAL
cjfa-56742	148	1	second	ORDINAL
cjfa-56742	148	2	9.26%	PERCENT
cjfa-56742	149	1	two	CARDINAL
cjfa-56742	152	1	20.99%	PERCENT
cjfa-56742	153	1	ben flah5656	PERSON
cjfa-56742	163	1	one	CARDINAL
cjfa-56742	164	1	11.11%	PERCENT
cjfa-56742	168	1	12.34%	PERCENT
cjfa-56742	172	1	8.025%	PERCENT
cjfa-56742	173	1	5757	CARDINAL
cjfa-56742	173	2	three	CARDINAL
cjfa-56742	174	1	4	CARDINAL
cjfa-56742	175	1	63	CARDINAL
cjfa-56742	175	2	15 58.88%	PERCENT
cjfa-56742	175	3	27.10%	PERCENT
cjfa-56742	175	4	14.02%	PERCENT
cjfa-56742	175	5	107 100%	PERCENT
cjfa-56742	177	1	63	CARDINAL
cjfa-56742	177	2	58.88%	PERCENT
cjfa-56742	179	1	two	CARDINAL
cjfa-56742	181	1	15	CARDINAL
cjfa-56742	181	2	14.02%	PERCENT
cjfa-56742	183	1	27.1%	PERCENT
cjfa-56742	187	1	ines ben flah5858	PERSON
cjfa-56742	188	1	100%	PERCENT
cjfa-56742	192	1	7	CARDINAL
cjfa-56742	193	1	5	CARDINAL
cjfa-56742	194	1	57	CARDINAL
cjfa-56742	194	2	8 26.14%	PERCENT
cjfa-56742	194	3	21.1%	PERCENT
cjfa-56742	194	4	15.59%	PERCENT
cjfa-56742	194	5	15.59%	PERCENT
cjfa-56742	194	6	10.9%	PERCENT
cjfa-56742	194	7	7.79%	PERCENT
cjfa-56742	194	8	3.69%	PERCENT
cjfa-56742	194	9	218 100%	PERCENT
cjfa-56742	197	1	57	CARDINAL
cjfa-56742	197	2	5959	CARDINAL
cjfa-56742	198	1	26.14%	PERCENT
cjfa-56742	200	1	46	CARDINAL
cjfa-56742	200	2	21.1%	PERCENT
cjfa-56742	201	1	15.59%	PERCENT
cjfa-56742	206	1	15.59%	PERCENT
cjfa-56742	209	1	10.9%	PERCENT
cjfa-56742	209	2	7.79%	PERCENT
cjfa-56742	209	3	3.69%	PERCENT
cjfa-56742	211	1	three	CARDINAL
cjfa-56742	212	1	first	ORDINAL
cjfa-56742	218	1	ines ben flah6060	PERSON
cjfa-56742	218	2	second	ORDINAL
cjfa-56742	218	3	m&a	ORG
cjfa-56742	220	1	third	ORDINAL
cjfa-56742	225	1	first	ORDINAL
cjfa-56742	228	1	31	CARDINAL
cjfa-56742	235	1	zadeh	GPE
cjfa-56742	235	2	a.a.	GPE
cjfa-56742	235	3	n.	PERSON
cjfa-56742	235	4	2016	DATE
cjfa-56742	237	1	37	DATE
cjfa-56742	237	2	37	CARDINAL
cjfa-56742	238	1	org/10.1016/j.jempfin.2016.02.004	ORG
cjfa-56742	239	1	allard-poesi	PERSON
cjfa-56742	239	2	f.	PERSON
cjfa-56742	239	3	2003	DATE
cjfa-56742	241	1	y. giordano	ORG
cjfa-56742	242	1	management & society	ORG
cjfa-56742	242	2	paris	GPE
cjfa-56742	243	1	6161	CARDINAL
cjfa-56742	243	2	v.b.	GPE
cjfa-56742	243	3	2013	DATE
cjfa-56742	245	1	18(5	CARDINAL
cjfa-56742	245	2	205	CARDINAL
cjfa-56742	245	3	barbopoulos	GPE
cjfa-56742	245	4	l.g.	GPE
cjfa-56742	245	5	cheng	PERSON
cjfa-56742	245	6	cheng	PERSON
cjfa-56742	245	7	& marshall	PERSON
cjfa-56742	245	8	a.	PERSON
cjfa-56742	245	9	2019	DATE
cjfa-56742	247	1	economics & finance	ORG
cjfa-56742	247	2	61(c	CARDINAL
cjfa-56742	247	3	91	CARDINAL
cjfa-56742	249	1	barney	PERSON
cjfa-56742	249	2	j.b.	GPE
cjfa-56742	249	3	c.e.	GPE
cjfa-56742	249	4	kaul, a.	ORG
cjfa-56742	249	5	ketchen, jr.	PERSON
cjfa-56742	249	6	david	PERSON
cjfa-56742	249	7	j.	PERSON
cjfa-56742	249	8	o., & singh	ORG
cjfa-56742	249	9	2023	CARDINAL
cjfa-56742	251	1	1357-1390	CARDINAL
cjfa-56742	252	1	benninga	GPE
cjfa-56742	252	2	s., & mofkadi	ORG
cjfa-56742	252	3	2022	CARDINAL
cjfa-56742	254	1	cambridge	GPE
cjfa-56742	255	1	chi	PERSON
cjfa-56742	255	2	t., li	GPE
cjfa-56742	255	3	j.	PERSON
cjfa-56742	255	4	l.g.	GPE
cjfa-56742	255	5	a.e.	GPE
cjfa-56742	255	6	2019	DATE
cjfa-56742	257	1	journal of international business studies	ORG
cjfa-56742	257	2	50(6	CARDINAL
cjfa-56742	257	3	525	CARDINAL
cjfa-56742	258	1	org/10.1057	PERSON
cjfa-56742	258	2	a.	PERSON
cjfa-56742	258	3	2023	CARDINAL
cjfa-56742	260	1	404	CARDINAL
cjfa-56742	262	1	collan	PERSON
cjfa-56742	262	2	m., & kinnunen	ORG
cjfa-56742	262	3	j. (2008	PERSON
cjfa-56742	263	1	1	CARDINAL
cjfa-56742	263	2	168	CARDINAL
cjfa-56742	264	1	dziawgo	PERSON
cjfa-56742	264	2	e.	PERSON
cjfa-56742	264	3	2014	DATE
cjfa-56742	266	1	copernican journal of finance & accounting	ORG
cjfa-56742	266	2	3(1	CARDINAL
cjfa-56742	266	3	61	CARDINAL
cjfa-56742	268	1	feldman	PERSON
cjfa-56742	268	2	e.r.	GPE
cjfa-56742	268	3	e.	PERSON
cjfa-56742	268	4	2022	CARDINAL
cjfa-56742	270	1	academy of management review	ORG
cjfa-56742	270	2	47(4	CARDINAL
cjfa-56742	270	3	549	CARDINAL
cjfa-56742	271	1	org/10.5465	PERSON
cjfa-56742	271	2	grawitz	PERSON
cjfa-56742	271	3	m. (2001	PERSON
cjfa-56742	273	1	paris	GPE
cjfa-56742	274	1	hagel	PERSON
cjfa-56742	274	2	m.	PERSON
cjfa-56742	274	3	2023	CARDINAL
cjfa-56742	276	1	aalto university school of business economics	ORG
cjfa-56742	277	1	hao	PERSON
cjfa-56742	277	2	b.	PERSON
cjfa-56742	277	3	j.	PERSON
cjfa-56742	277	4	& cai	PERSON
cjfa-56742	277	5	z.	PERSON
cjfa-56742	277	6	2019	DATE
cjfa-56742	279	1	50(11	CARDINAL
cjfa-56742	279	2	1-15	CARDINAL
cjfa-56742	281	1	horn, a.	PERSON
cjfa-56742	281	2	molnár	PERSON
cjfa-56742	281	3	& steen	ORG
cjfa-56742	281	4	b.w.	GPE
cjfa-56742	281	5	2015	CARDINAL
cjfa-56742	282	1	scandinavia	LOC
cjfa-56742	283	1	41	CARDINAL
cjfa-56742	283	2	74-81	DATE
cjfa-56742	285	1	jankowski	PERSON
cjfa-56742	285	2	2013	DATE
cjfa-56742	287	1	copernican journal of finance & accounting	ORG
cjfa-56742	287	2	2(1	CARDINAL
cjfa-56742	287	3	79-89	DATE
cjfa-56742	289	1	m.j.	PERSON
cjfa-56742	289	2	j.j.	PERSON
cjfa-56742	289	3	larsen	PERSON
cjfa-56742	289	4	m.m.	GPE
cjfa-56742	289	5	2022	CARDINAL
cjfa-56742	291	1	12(4	CARDINAL
cjfa-56742	291	2	714–737	CARDINAL
cjfa-56742	292	1	https://doi.org/10.1002/gsj.1451	GPE
cjfa-56742	293	1	loukianova	GPE
cjfa-56742	293	2	a.	GPE
cjfa-56742	293	3	nikulin	GPE
cjfa-56742	293	4	e., & vedernikov	ORG
cjfa-56742	293	5	a.	PERSON
cjfa-56742	293	6	2017	CARDINAL
cjfa-56742	295	1	14(1	CARDINAL
cjfa-56742	295	2	236	CARDINAL
cjfa-56742	296	1	https://doi.org/10.21511/imfi.14(1-1	PRODUCT
cjfa-56742	297	1	2017.10	CARDINAL
cjfa-56742	298	1	https://doi.org/10.21511/imfi.14(1-1).2017.10	ORG
cjfa-56742	298	2	https://doi.org/10.21511/imfi.14(1-1).2017.10	ORG
cjfa-56742	298	3	ben flah6262	PERSON
cjfa-56742	298	4	s.c.	GPE
cjfa-56742	299	1	1977	DATE
cjfa-56742	301	1	journal of financial economics	ORG
cjfa-56742	301	2	5(2	DATE
cjfa-56742	301	3	147	CARDINAL
cjfa-56742	302	1	j.j.	GPE
cjfa-56742	302	2	2021	CARDINAL
cjfa-56742	304	1	1100-1119	DATE
cjfa-56742	306	1	org/10.1287	GPE
cjfa-56742	307	1	r.a.	PERSON
cjfa-56742	307	2	2003	DATE
cjfa-56742	309	1	paris	GPE
cjfa-56742	309	2	dunod	PERSON