id	sid	eid	entity	type
cjfa-56744	1	1	journal of finance & accounting e-issn 2300-3065	ORG
cjfa-56744	1	2	2300-12402024	DATE
cjfa-56744	1	3	13	CARDINAL
cjfa-56744	1	4	2 date	DATE
cjfa-56744	1	5	january 23, 2024	DATE
cjfa-56744	1	6	june 3, 2024	DATE
cjfa-56744	2	1	icfai business school	ORG
cjfa-56744	2	2	hyderabad	GPE
cjfa-56744	2	3	501203	DATE
cjfa-56744	2	4	india	GPE
cjfa-56744	2	5	+91-9703664124	DATE
cjfa-56744	4	1	potharla, s.	ORG
cjfa-56744	4	2	2024	CARDINAL
cjfa-56744	6	1	indian	NORP
cjfa-56744	7	1	copernican journal of finance & accounting	ORG
cjfa-56744	7	2	13(2	CARDINAL
cjfa-56744	7	3	89–108	PRODUCT
cjfa-56744	8	1	srikanth potharla* icfai	PERSON
cjfa-56744	9	1	indian	NORP
cjfa-56744	9	2	csr	ORG
cjfa-56744	10	1	j e l	PERSON
cjfa-56744	11	1	csr	ORG
cjfa-56744	11	2	indian	NORP
cjfa-56744	13	1	1,918	CARDINAL
cjfa-56744	13	2	2014	DATE
cjfa-56744	13	3	2023	CARDINAL
cjfa-56744	13	4	indian	NORP
cjfa-56744	14	1	four	CARDINAL
cjfa-56744	14	2	csr	ORG
cjfa-56744	15	1	csr	ORG
cjfa-56744	16	1	csr	ORG
cjfa-56744	17	1	csr	ORG
cjfa-56744	17	2	csr	ORG
cjfa-56744	18	1	csr	ORG
cjfa-56744	18	2	srikanth potharla9090	PERSON
cjfa-56744	19	1	india	GPE
cjfa-56744	19	2	csr	ORG
cjfa-56744	21	1	csr	ORG
cjfa-56744	22	1	india	GPE
cjfa-56744	22	2	csr	ORG
cjfa-56744	24	1	cheng	PERSON
cjfa-56744	24	2	wang	PERSON
cjfa-56744	24	3	wang	PERSON
cjfa-56744	24	4	2022	CARDINAL
cjfa-56744	24	5	zhou	PERSON
cjfa-56744	24	6	liu	PERSON
cjfa-56744	24	7	zhang	PERSON
cjfa-56744	24	8	qin	PERSON
cjfa-56744	24	9	2024	DATE
cjfa-56744	24	10	csr	ORG
cjfa-56744	25	1	tarighi	PERSON
cjfa-56744	25	2	azad	GPE
cjfa-56744	25	3	2021	CARDINAL
cjfa-56744	25	4	han	NORP
cjfa-56744	25	5	2023	CARDINAL
cjfa-56744	25	6	csr	ORG
cjfa-56744	29	1	1,918	CARDINAL
cjfa-56744	29	2	indian	NORP
cjfa-56744	29	3	2014	DATE
cjfa-56744	29	4	2023	CARDINAL
cjfa-56744	30	1	indian	NORP
cjfa-56744	30	2	four	CARDINAL
cjfa-56744	34	1	csr	ORG
cjfa-56744	35	1	three	CARDINAL
cjfa-56744	35	2	csr	ORG
cjfa-56744	35	3	five	CARDINAL
cjfa-56744	37	1	2021	CARDINAL
cjfa-56744	37	2	zhou et al	PERSON
cjfa-56744	38	1	2024	CARDINAL
cjfa-56744	38	2	csr	ORG
cjfa-56744	38	3	cheng et al	PERSON
cjfa-56744	39	1	2022	CARDINAL
cjfa-56744	41	1	2023	CARDINAL
cjfa-56744	41	2	csr	ORG
cjfa-56744	42	1	csr	ORG
cjfa-56744	43	1	zhou et al	PERSON
cjfa-56744	44	1	2024	CARDINAL
cjfa-56744	45	1	2021	CARDINAL
cjfa-56744	45	2	csr	ORG
cjfa-56744	47	1	csr	ORG
cjfa-56744	47	2	second	ORDINAL
cjfa-56744	47	3	2017	CARDINAL
cjfa-56744	47	4	manogna	PERSON
cjfa-56744	47	5	mishra	PERSON
cjfa-56744	47	6	2021	CARDINAL
cjfa-56744	49	1	csr	ORG
cjfa-56744	50	1	india	GPE
cjfa-56744	51	1	srikanth potharla9292	ORG
cjfa-56744	52	1	csr	ORG
cjfa-56744	53	1	csr	ORG
cjfa-56744	56	1	freeman & david, 1983	ORG
cjfa-56744	56	2	whitehead & blair	ORG
cjfa-56744	56	3	1991	DATE
cjfa-56744	58	1	carroll & hannan, 1989	ORG
cjfa-56744	61	1	pfeffer & kelly	ORG
cjfa-56744	61	2	1978	DATE
cjfa-56744	64	1	cheng et al	PERSON
cjfa-56744	65	1	2022	CARDINAL
cjfa-56744	65	2	csr	ORG
cjfa-56744	65	3	u.s.	GPE
cjfa-56744	65	4	1991	DATE
cjfa-56744	65	5	2015	DATE
cjfa-56744	65	6	csr	ORG
cjfa-56744	66	1	csr	ORG
cjfa-56744	66	2	tarighi et al	PERSON
cjfa-56744	67	1	2021	CARDINAL
cjfa-56744	67	2	csr	ORG
cjfa-56744	67	3	tehran stock exchange	ORG
cjfa-56744	67	4	2013 to 2018	DATE
cjfa-56744	68	1	9393	DATE
cjfa-56744	68	2	iran	GPE
cjfa-56744	69	1	zhou et al	PERSON
cjfa-56744	70	1	2024	CARDINAL
cjfa-56744	70	2	csr	ORG
cjfa-56744	70	3	chinese	NORP
cjfa-56744	70	4	2007	DATE
cjfa-56744	70	5	2020	DATE
cjfa-56744	74	1	2023	CARDINAL
cjfa-56744	74	2	csr	ORG
cjfa-56744	75	1	ali shah	PERSON
cjfa-56744	75	2	2023	CARDINAL
cjfa-56744	75	3	csr	ORG
cjfa-56744	75	4	china	GPE
cjfa-56744	75	5	2003	DATE
cjfa-56744	75	6	2020	DATE
cjfa-56744	76	1	csr	ORG
cjfa-56744	77	1	desai	PERSON
cjfa-56744	77	2	2022	CARDINAL
cjfa-56744	77	3	india	GPE
cjfa-56744	79	1	2020	DATE
cjfa-56744	79	2	lithuania	GPE
cjfa-56744	82	1	csr	ORG
cjfa-56744	84	1	srikanth potharla9494	PERSON
cjfa-56744	84	2	india	GPE
cjfa-56744	84	3	2013	DATE
cjfa-56744	85	1	csr	ORG
cjfa-56744	85	2	between 2014	DATE
cjfa-56744	85	3	2023	CARDINAL
cjfa-56744	85	4	1918	DATE
cjfa-56744	85	5	9,388	CARDINAL
cjfa-56744	86	1	indian	NORP
cjfa-56744	88	1	csr	ORG
cjfa-56744	89	1	four	CARDINAL
cjfa-56744	90	1	csr	ORG
cjfa-56744	92	1	α0 +	DATE
cjfa-56744	92	2	1	CARDINAL
cjfa-56744	93	1	α0 + β1top5nonpromit−1	DATE
cjfa-56744	95	1	2	CARDINAL
cjfa-56744	96	1	3	CARDINAL
cjfa-56744	97	1	α0 + β1contestnonpromit−1 +	DATE
cjfa-56744	98	1	4	CARDINAL
cjfa-56744	98	2	9595	CARDINAL
cjfa-56744	98	3	1	CARDINAL
cjfa-56744	98	4	csr	ORG
cjfa-56744	98	5	topnonpromit–1	ORG
cjfa-56744	98	6	roait–1	PERSON
cjfa-56744	99	1	2	CARDINAL
cjfa-56744	99	2	five	CARDINAL
cjfa-56744	99	3	top5promit–1	GPE
cjfa-56744	99	4	five	CARDINAL
cjfa-56744	99	5	3	CARDINAL
cjfa-56744	99	6	three	CARDINAL
cjfa-56744	99	7	three	CARDINAL
cjfa-56744	100	1	4	CARDINAL
cjfa-56744	101	1	second	ORDINAL
cjfa-56744	101	2	block1	PERSON
cjfa-56744	102	1	contestnonpromit–1	NORP
cjfa-56744	103	1	second	ORDINAL
cjfa-56744	103	2	block1(-)block2	PERSON
cjfa-56744	104	1	dompromit–1	NORP
cjfa-56744	105	1	2	CARDINAL
cjfa-56744	105	2	3	CARDINAL
cjfa-56744	105	3	4	CARDINAL
cjfa-56744	105	4	1	CARDINAL
cjfa-56744	106	1	srikanth potharla9696 ta bl e 1	PERSON
cjfa-56744	107	1	s ta ti st ic s va ri ab le n	PERSON
cjfa-56744	108	1	ku rt	PERSON
cjfa-56744	108	2	lo gc sr	PERSON
cjfa-56744	108	3	93	CARDINAL
cjfa-56744	108	4	13 1	DATE
cjfa-56744	108	5	97	CARDINAL
cjfa-56744	109	1	46 1 0	DATE
cjfa-56744	109	2	13 8	DATE
cjfa-56744	109	3	93 88 5	DATE
cjfa-56744	109	4	96	CARDINAL
cjfa-56744	109	5	4	CARDINAL
cjfa-56744	110	1	82	CARDINAL
cjfa-56744	110	2	48 .2	MONEY
cjfa-56744	110	3	01 2 4	DATE
cjfa-56744	110	4	62	CARDINAL
cjfa-56744	110	5	35 7 8	DATE
cjfa-56744	110	6	72 1	DATE
cjfa-56744	110	7	93 88 13 .8 71 12 .4 00	PERCENT
cjfa-56744	113	1	66	CARDINAL
cjfa-56744	113	2	33 1 3	DATE
cjfa-56744	113	3	27 3	DATE
cjfa-56744	114	1	93 88 11 .2	MONEY
cjfa-56744	114	2	89	CARDINAL
cjfa-56744	115	1	01 8 7	DATE
cjfa-56744	115	2	24 1 1	DATE
cjfa-56744	115	3	62 1 4	DATE
cjfa-56744	115	4	53 1	CARDINAL
cjfa-56744	115	5	n te st n	FAC
cjfa-56744	115	6	93 88	DATE
cjfa-56744	115	7	0	CARDINAL
cjfa-56744	116	1	28	CARDINAL
cjfa-56744	116	2	0	CARDINAL
cjfa-56744	116	3	21	CARDINAL
cjfa-56744	116	4	01 1 0	DATE
cjfa-56744	116	5	24 5 1	DATE
cjfa-56744	116	6	44 7	DATE
cjfa-56744	116	7	93 88	DATE
cjfa-56744	117	1	01	CARDINAL
cjfa-56744	117	2	0	CARDINAL
cjfa-56744	118	1	64	CARDINAL
cjfa-56744	118	2	93 88 54 .8	PERCENT
cjfa-56744	118	3	70 17 5	DATE
cjfa-56744	119	1	86	CARDINAL
cjfa-56744	120	1	01	CARDINAL
cjfa-56744	121	1	55 7 3	DATE
cjfa-56744	122	1	93 88	PERCENT
cjfa-56744	122	2	00	CARDINAL
cjfa-56744	123	1	01	CARDINAL
cjfa-56744	123	2	0	CARDINAL
cjfa-56744	123	3	44 5 1	DATE
cjfa-56744	123	4	46 3	CARDINAL
cjfa-56744	124	1	93 88	DATE
cjfa-56744	124	2	0	CARDINAL
cjfa-56744	125	1	44 5	DATE
cjfa-56744	126	1	37	CARDINAL
cjfa-56744	126	2	1	CARDINAL
cjfa-56744	126	3	00	CARDINAL
cjfa-56744	127	1	35	CARDINAL
cjfa-56744	127	2	0	CARDINAL
cjfa-56744	128	1	31 9	CARDINAL
cjfa-56744	128	2	-1	ORG
cjfa-56744	128	3	69 ro	QUANTITY
cjfa-56744	128	4	93	CARDINAL
cjfa-56744	129	1	41 1 5	DATE
cjfa-56744	130	1	20	CARDINAL
cjfa-56744	131	1	92	CARDINAL
cjfa-56744	131	2	51	CARDINAL
cjfa-56744	131	3	10 .0 31	DATE
cjfa-56744	131	4	25	CARDINAL
cjfa-56744	131	5	89	CARDINAL
cjfa-56744	131	6	0	CARDINAL
cjfa-56744	131	7	30	CARDINAL
cjfa-56744	131	8	62 9	DATE
cjfa-56744	131	9	11	CARDINAL
cjfa-56744	131	10	12 5	CARDINAL
cjfa-56744	131	11	93	CARDINAL
cjfa-56744	131	12	15 9	DATE
cjfa-56744	131	13	00	CARDINAL
cjfa-56744	131	14	2	CARDINAL
cjfa-56744	132	1	45	CARDINAL
cjfa-56744	132	2	70 9	DATE
cjfa-56744	132	3	93	CARDINAL
cjfa-56744	132	4	17 .4 08 21	PERCENT
cjfa-56744	132	5	93 12 .2	MONEY
cjfa-56744	132	6	09	CARDINAL
cjfa-56744	133	1	37 1	DATE
cjfa-56744	133	2	85	CARDINAL
cjfa-56744	133	3	o	DATE
cjfa-56744	133	4	al cu la tio	ORG
cjfa-56744	135	1	2(a	CARDINAL
cjfa-56744	136	1	1	CARDINAL
cjfa-56744	136	2	0.090	CARDINAL
cjfa-56744	136	3	1	CARDINAL
cjfa-56744	136	4	0.082	CARDINAL
cjfa-56744	136	5	0.838	CARDINAL
cjfa-56744	136	6	1	CARDINAL
cjfa-56744	136	7	0.079	CARDINAL
cjfa-56744	136	8	0.909	CARDINAL
cjfa-56744	136	9	0.978	CARDINAL
cjfa-56744	136	10	1	CARDINAL
cjfa-56744	136	11	0.036	CARDINAL
cjfa-56744	137	1	0.031	CARDINAL
cjfa-56744	137	2	1	CARDINAL
cjfa-56744	137	3	0.163	CARDINAL
cjfa-56744	137	4	0.151	CARDINAL
cjfa-56744	137	5	1	CARDINAL
cjfa-56744	137	6	0.142	CARDINAL
cjfa-56744	137	7	0.723	CARDINAL
cjfa-56744	137	8	1	CARDINAL
cjfa-56744	137	9	5 percent	PERCENT
cjfa-56744	138	1	o	DATE
cjfa-56744	139	1	2(b	CARDINAL
cjfa-56744	140	1	top3 promit dom promit	ORG
cjfa-56744	140	2	debtit ageit	PERSON
cjfa-56744	140	3	indcsrit	ORG
cjfa-56744	140	4	1	CARDINAL
cjfa-56744	140	5	0.285	CARDINAL
cjfa-56744	140	6	1	CARDINAL
cjfa-56744	140	7	0.036	CARDINAL
cjfa-56744	140	8	1	CARDINAL
cjfa-56744	140	9	0.017 0.026	CARDINAL
cjfa-56744	140	10	1	CARDINAL
cjfa-56744	140	11	0.034	CARDINAL
cjfa-56744	140	12	0.099	CARDINAL
cjfa-56744	140	13	0.002 1 indcsrit	QUANTITY
cjfa-56744	140	14	0.023	CARDINAL
cjfa-56744	140	15	0.139	CARDINAL
cjfa-56744	140	16	0.041	CARDINAL
cjfa-56744	140	17	0.022	CARDINAL
cjfa-56744	140	18	1	CARDINAL
cjfa-56744	140	19	5 percent	PERCENT
cjfa-56744	141	1	o	DATE
cjfa-56744	142	1	1	CARDINAL
cjfa-56744	143	1	1.972	CARDINAL
cjfa-56744	144	1	0.461	CARDINAL
cjfa-56744	145	1	5.967	CARDINAL
cjfa-56744	145	2	4.628	CARDINAL
cjfa-56744	146	1	five	CARDINAL
cjfa-56744	146	2	13.871	CARDINAL
cjfa-56744	146	3	8.668	CARDINAL
cjfa-56744	147	1	three	CARDINAL
cjfa-56744	147	2	11.259	CARDINAL
cjfa-56744	147	3	7.241	CARDINAL
cjfa-56744	148	1	0.280	CARDINAL
cjfa-56744	148	2	0.245	CARDINAL
cjfa-56744	149	1	33.617	CARDINAL
cjfa-56744	149	2	19.837	CARDINAL
cjfa-56744	150	1	five	CARDINAL
cjfa-56744	150	2	54.866	CARDINAL
cjfa-56744	150	3	18.820	CARDINAL
cjfa-56744	151	1	three	CARDINAL
cjfa-56744	151	2	49.611	CARDINAL
cjfa-56744	151	3	19.342	CARDINAL
cjfa-56744	152	1	0.445	CARDINAL
cjfa-56744	152	2	0.359	CARDINAL
cjfa-56744	153	1	6.411	CARDINAL
cjfa-56744	153	2	10.031	CARDINAL
cjfa-56744	153	3	0.899	CARDINAL
cjfa-56744	153	4	9.748	CARDINAL
cjfa-56744	154	1	37.899	CARDINAL
cjfa-56744	154	2	21.473	CARDINAL
cjfa-56744	155	1	17.520	CARDINAL
cjfa-56744	155	2	1.096	CARDINAL
cjfa-56744	156	1	2(a	CARDINAL
cjfa-56744	156	2	2(b	CARDINAL
cjfa-56744	157	1	csr	ORG
cjfa-56744	158	1	2(a	CARDINAL
cjfa-56744	158	2	0.082	CARDINAL
cjfa-56744	158	3	top3nonpromit	CARDINAL
cjfa-56744	158	4	0.079	CARDINAL
cjfa-56744	158	5	0.036	CARDINAL
cjfa-56744	158	6	0.163	CARDINAL
cjfa-56744	160	1	2(b	CARDINAL
cjfa-56744	160	2	ageit	GPE
cjfa-56744	160	3	csr	ORG
cjfa-56744	161	1	debtit	PERSON
cjfa-56744	161	2	csr	ORG
cjfa-56744	162	1	csr	ORG
cjfa-56744	163	1	9999	PRODUCT
cjfa-56744	163	2	3	CARDINAL
cjfa-56744	163	3	csr	ORG
cjfa-56744	163	4	1	CARDINAL
cjfa-56744	163	5	2	CARDINAL
cjfa-56744	163	6	3	CARDINAL
cjfa-56744	163	7	4	CARDINAL
cjfa-56744	163	8	0.085	CARDINAL
cjfa-56744	163	9	0.124	CARDINAL
cjfa-56744	164	1	0.098*	MONEY
cjfa-56744	165	1	0.002	CARDINAL
cjfa-56744	165	2	0.099	CARDINAL
cjfa-56744	165	3	0.045	CARDINAL
cjfa-56744	165	4	0.154	CARDINAL
cjfa-56744	165	5	0.152	CARDINAL
cjfa-56744	165	6	0.153	CARDINAL
cjfa-56744	165	7	0.008	CARDINAL
cjfa-56744	165	8	0.007	CARDINAL
cjfa-56744	165	9	debtit–1	PRODUCT
cjfa-56744	165	10	0.002 0.001	CARDINAL
cjfa-56744	165	11	0.158	CARDINAL
cjfa-56744	165	12	0.143	CARDINAL
cjfa-56744	165	13	it–1	GPE
cjfa-56744	165	14	0.261	CARDINAL
cjfa-56744	165	15	0.276	CARDINAL
cjfa-56744	165	16	0.275	CARDINAL
cjfa-56744	166	1	6.360	CARDINAL
cjfa-56744	166	2	6.114 5.978	CARDINAL
cjfa-56744	166	3	6.762	CARDINAL
cjfa-56744	166	4	0.146 0.137	MONEY
cjfa-56744	166	5	0.137	MONEY
cjfa-56744	166	6	229.84	CARDINAL
cjfa-56744	167	1	213.01	CARDINAL
cjfa-56744	167	2	212.44	CARDINAL
cjfa-56744	167	3	238.68	CARDINAL
cjfa-56744	167	4	2014-2023 2014-2023 2014-2023 2014-2023	DATE
cjfa-56744	167	5	9388	DATE
cjfa-56744	167	6	1918	DATE
cjfa-56744	167	7	1918	DATE
cjfa-56744	168	1	5 percent	PERCENT
cjfa-56744	169	1	o	DATE
cjfa-56744	170	1	srikanth potharla100100	PERSON
cjfa-56744	171	1	csr	ORG
cjfa-56744	174	1	1991	DATE
cjfa-56744	175	1	csr	ORG
cjfa-56744	175	2	al.	GPE
cjfa-56744	175	3	1978	DATE
cjfa-56744	176	1	3	CARDINAL
cjfa-56744	176	2	0.085	CARDINAL
cjfa-56744	176	3	csr	ORG
cjfa-56744	177	1	0.124	CARDINAL
cjfa-56744	177	2	csr	ORG
cjfa-56744	178	1	five	CARDINAL
cjfa-56744	178	2	0.098	CARDINAL
cjfa-56744	178	3	three	CARDINAL
cjfa-56744	178	4	0.099	CARDINAL
cjfa-56744	179	1	cheng et al	PERSON
cjfa-56744	180	1	2022	CARDINAL
cjfa-56744	180	2	csr	ORG
cjfa-56744	182	1	2021	CARDINAL
cjfa-56744	182	2	csr	ORG
cjfa-56744	183	1	zhou et al	PERSON
cjfa-56744	184	1	2024	CARDINAL
cjfa-56744	184	2	chinese	NORP
cjfa-56744	185	1	three	CARDINAL
cjfa-56744	185	2	five	CARDINAL
cjfa-56744	186	1	five	CARDINAL
cjfa-56744	186	2	csr	ORG
cjfa-56744	186	3	three	CARDINAL
cjfa-56744	188	1	ozdemir et al	PERSON
cjfa-56744	189	1	2023	CARDINAL
cjfa-56744	189	2	csr	ORG
cjfa-56744	189	3	0.151	CARDINAL
cjfa-56744	190	1	0.261	CARDINAL
cjfa-56744	191	1	101101	DATE
cjfa-56744	191	2	csr	ORG
cjfa-56744	191	3	chinese	NORP
cjfa-56744	191	4	zhou et al.	PERSON
cjfa-56744	191	5	2024	DATE
cjfa-56744	191	6	indian	NORP
cjfa-56744	191	7	2017	CARDINAL
cjfa-56744	191	8	nuvaid, sardar & chakravarty,	ORG
cjfa-56744	191	9	2018	DATE
cjfa-56744	191	10	tokas & yadav	ORG
cjfa-56744	191	11	2020	DATE
cjfa-56744	191	12	manogna & mishra	ORG
cjfa-56744	191	13	2021	DATE
cjfa-56744	192	1	csr	ORG
cjfa-56744	193	1	csr	ORG
cjfa-56744	194	1	india	GPE
cjfa-56744	194	2	mitton	ORG
cjfa-56744	194	3	2002	DATE
cjfa-56744	194	4	john	PERSON
cjfa-56744	194	5	2003	DATE
cjfa-56744	194	6	kang & suh park	ORG
cjfa-56744	194	7	2004	DATE
cjfa-56744	195	1	la porta	PERSON
cjfa-56744	195	2	lopez-de-silanes & shleifer	PERSON
cjfa-56744	195	3	1999	DATE
cjfa-56744	195	4	djankov & lang	ORG
cjfa-56744	195	5	2000	DATE
cjfa-56744	195	6	almeida & wolfensohn	ORG
cjfa-56744	195	7	2006	DATE
cjfa-56744	195	8	csr	ORG
cjfa-56744	195	9	lee & choi	ORG
cjfa-56744	195	10	2018	DATE
cjfa-56744	196	1	la porta et al.	FAC
cjfa-56744	196	2	1999	DATE
cjfa-56744	196	3	2000	DATE
cjfa-56744	197	1	lamont	PERSON
cjfa-56744	197	2	1997	DATE
cjfa-56744	197	3	scharfstein & stein	ORG
cjfa-56744	197	4	2000	DATE
cjfa-56744	197	5	shin & stulz	ORG
cjfa-56744	197	6	1998	DATE
cjfa-56744	200	1	india	GPE
cjfa-56744	201	1	csr	ORG
cjfa-56744	203	1	srikanth potharla102102	PERSON
cjfa-56744	205	1	5	CARDINAL
cjfa-56744	207	1	6	CARDINAL
cjfa-56744	210	1	7	CARDINAL
cjfa-56744	212	1	5)–(8	CARDINAL
cjfa-56744	214	1	1	CARDINAL
cjfa-56744	214	2	4	CARDINAL
cjfa-56744	215	1	103103	DATE
cjfa-56744	215	2	5	CARDINAL
cjfa-56744	216	1	csr	ORG
cjfa-56744	216	2	1	CARDINAL
cjfa-56744	216	3	2	CARDINAL
cjfa-56744	216	4	3	CARDINAL
cjfa-56744	216	5	4	CARDINAL
cjfa-56744	216	6	0.167	CARDINAL
cjfa-56744	216	7	0.196	CARDINAL
cjfa-56744	217	1	0.195*	MONEY
cjfa-56744	218	1	0.134	CARDINAL
cjfa-56744	219	1	0.184	CARDINAL
cjfa-56744	220	1	0.153	CARDINAL
cjfa-56744	220	2	0.068	CARDINAL
cjfa-56744	220	3	0.219* roait–1 0.153* 0.151	QUANTITY
cjfa-56744	220	4	0.150	CARDINAL
cjfa-56744	220	5	0.156	CARDINAL
cjfa-56744	220	6	0.009	CARDINAL
cjfa-56744	220	7	debtit–1 -0.008 -0.002 -0.004	PERSON
cjfa-56744	221	1	0.156	CARDINAL
cjfa-56744	221	2	0.151	CARDINAL
cjfa-56744	221	3	0.134	CARDINAL
cjfa-56744	221	4	0.262	CARDINAL
cjfa-56744	221	5	0.258	CARDINAL
cjfa-56744	221	6	0.235	CARDINAL
cjfa-56744	221	7	6.877	CARDINAL
cjfa-56744	221	8	6.050	CARDINAL
cjfa-56744	221	9	6.211	CARDINAL
cjfa-56744	222	1	7.300	CARDINAL
cjfa-56744	222	2	0.206	CARDINAL
cjfa-56744	222	3	0.205	CARDINAL
cjfa-56744	222	4	0.199	MONEY
cjfa-56744	222	5	0.1866	CARDINAL
cjfa-56744	222	6	347.25	CARDINAL
cjfa-56744	222	7	334.44	CARDINAL
cjfa-56744	222	8	336.58	CARDINAL
cjfa-56744	222	9	308.56	CARDINAL
cjfa-56744	222	10	9388	DATE
cjfa-56744	222	11	1918	DATE
cjfa-56744	222	12	1918	DATE
cjfa-56744	223	1	5 percent	PERCENT
cjfa-56744	224	1	o	DATE
cjfa-56744	225	1	srikanth potharla104104	PERSON
cjfa-56744	225	2	5	CARDINAL
cjfa-56744	226	1	three	CARDINAL
cjfa-56744	228	1	0.167	CARDINAL
cjfa-56744	229	1	0.196	LANGUAGE
cjfa-56744	229	2	csr	ORG
cjfa-56744	230	1	five	CARDINAL
cjfa-56744	230	2	0.195	CARDINAL
cjfa-56744	230	3	three	CARDINAL
cjfa-56744	230	4	0.184	CARDINAL
cjfa-56744	231	1	zhou et al	PERSON
cjfa-56744	232	1	2024	CARDINAL
cjfa-56744	232	2	csr	ORG
cjfa-56744	232	3	chinese	NORP
cjfa-56744	233	1	0.068	CARDINAL
cjfa-56744	233	2	csr	ORG
cjfa-56744	235	1	2023	CARDINAL
cjfa-56744	236	1	0.219	CARDINAL
cjfa-56744	236	2	csr	ORG
cjfa-56744	236	3	second	ORDINAL
cjfa-56744	237	1	csr	ORG
cjfa-56744	237	2	second	ORDINAL
cjfa-56744	238	1	2017	CARDINAL
cjfa-56744	238	2	manogna	PERSON
cjfa-56744	238	3	mishra	PERSON
cjfa-56744	238	4	2021	CARDINAL
cjfa-56744	239	1	0.153	CARDINAL
cjfa-56744	239	2	0.139	CARDINAL
cjfa-56744	239	3	desai	PERSON
cjfa-56744	239	4	2022	CARDINAL
cjfa-56744	240	1	0.240	CARDINAL
cjfa-56744	241	1	105105	DATE
cjfa-56744	241	2	1,918	CARDINAL
cjfa-56744	241	3	9,388	CARDINAL
cjfa-56744	243	1	1991	DATE
cjfa-56744	243	2	al.	GPE
cjfa-56744	243	3	1978	DATE
cjfa-56744	244	1	five	CARDINAL
cjfa-56744	244	2	three	CARDINAL
cjfa-56744	248	1	csr	ORG
cjfa-56744	250	1	india	GPE
cjfa-56744	251	1	csr	ORG
cjfa-56744	253	1	csr	ORG
cjfa-56744	254	1	csr	ORG
cjfa-56744	255	1	coordi srikanth potharla106106	ORG
cjfa-56744	255	2	csr	ORG
cjfa-56744	255	3	csr	ORG
cjfa-56744	257	1	csr	ORG
cjfa-56744	258	1	csr	ORG
cjfa-56744	260	1	csr	ORG
cjfa-56744	261	1	csr	ORG
cjfa-56744	264	1	csr	ORG
cjfa-56744	265	1	indian	NORP
cjfa-56744	267	1	csr	ORG
cjfa-56744	268	1	107107	DATE
cjfa-56744	268	2	ali shah	PERSON
cjfa-56744	268	3	s.z.	GPE
cjfa-56744	268	4	akbar	NORP
cjfa-56744	268	5	s., & zhu	ORG
cjfa-56744	268	6	x.	GPE
cjfa-56744	268	7	2023	CARDINAL
cjfa-56744	269	1	csr	ORG
cjfa-56744	269	2	china	GPE
cjfa-56744	270	1	international journal of finance & economics	ORG
cjfa-56744	270	2	1-15	CARDINAL
cjfa-56744	272	1	h.v.	PERSON
cjfa-56744	272	2	2006	DATE
cjfa-56744	274	1	61(6	CARDINAL
cjfa-56744	274	2	2637–2680	CARDINAL
cjfa-56744	276	1	j.s.	GPE
cjfa-56744	276	2	kang	PERSON
cjfa-56744	276	3	j.k.	GPE
cjfa-56744	276	4	2004	DATE
cjfa-56744	277	1	korean	NORP
cjfa-56744	278	1	journal of financial economics	ORG
cjfa-56744	278	2	71(2	CARDINAL
cjfa-56744	278	3	265–313	CARDINAL
cjfa-56744	280	1	carroll	ORG
cjfa-56744	280	2	g.r.	GPE
cjfa-56744	280	3	& hannan	GPE
cjfa-56744	280	4	m.t.	GPE
cjfa-56744	280	5	1989	DATE
cjfa-56744	281	1	five	CARDINAL
cjfa-56744	282	1	quarterly	DATE
cjfa-56744	282	2	34(3	CARDINAL
cjfa-56744	282	3	411–430	CARDINAL
cjfa-56744	283	1	https://doi.org/10.2307/2393151	ORG
cjfa-56744	284	1	cheng	PERSON
cjfa-56744	284	2	x.	GPE
cjfa-56744	284	3	wang, h., & wang	ORG
cjfa-56744	284	4	x.	GPE
cjfa-56744	284	5	2022	CARDINAL
cjfa-56744	286	1	journal of banking & finance	ORG
cjfa-56744	286	2	136	CARDINAL
cjfa-56744	286	3	106218	DATE
cjfa-56744	288	1	org/10.1016	PERSON
cjfa-56744	289	1	claessens	ORG
cjfa-56744	289	2	s., djankov	ORG
cjfa-56744	289	3	s., & lang	ORG
cjfa-56744	290	1	2000	DATE
cjfa-56744	291	1	east asian	NORP
cjfa-56744	292	1	journal of financial economics	ORG
cjfa-56744	292	2	58(1–2	CARDINAL
cjfa-56744	292	3	81–112	CARDINAL
cjfa-56744	293	1	desai	PERSON
cjfa-56744	293	2	r., & raval, a.	ORG
cjfa-56744	293	3	2022	CARDINAL
cjfa-56744	294	1	indian	NORP
cjfa-56744	295	1	copernican journal of finance & accounting	ORG
cjfa-56744	295	2	11(3	CARDINAL
cjfa-56744	295	3	9	CARDINAL
cjfa-56744	297	1	freeman	PERSON
cjfa-56744	297	2	r.e.	PERSON
cjfa-56744	297	3	& david	PERSON
cjfa-56744	297	4	l.r.	GPE
cjfa-56744	297	5	1983	DATE
cjfa-56744	299	1	california	GPE
cjfa-56744	299	2	25(3	CARDINAL
cjfa-56744	299	3	88–106	DATE
cjfa-56744	301	1	john	PERSON
cjfa-56744	301	2	s.w.	GPE
cjfa-56744	301	3	2003	DATE
cjfa-56744	302	1	korea	GPE
cjfa-56744	303	1	journal of financial economics	ORG
cjfa-56744	303	2	68(2	DATE
cjfa-56744	303	3	287–322	CARDINAL
cjfa-56744	304	1	https:// doi.org/10.1016/s0304-405x(03)00068–0	GPE
cjfa-56744	305	1	lamont	PERSON
cjfa-56744	305	2	1997	DATE
cjfa-56744	307	1	83–109	CARDINAL
cjfa-56744	308	1	https://doi.org/10.1111/j.1540-6261.1997	DATE
cjfa-56744	310	1	la porta	PERSON
cjfa-56744	310	2	r.	NORP
cjfa-56744	310	3	lopez-de-silanes	PERSON
cjfa-56744	310	4	f., & shleifer	ORG
cjfa-56744	310	5	a.	PERSON
cjfa-56744	310	6	1999	DATE
cjfa-56744	311	1	471	CARDINAL
cjfa-56744	312	1	lee	PERSON
cjfa-56744	312	2	w.j.	GPE
cjfa-56744	312	3	s.u.	GPE
cjfa-56744	312	4	2018	DATE
cjfa-56744	313	1	korea	GPE
cjfa-56744	314	1	10(10	CARDINAL
cjfa-56744	314	2	3794	DATE
cjfa-56744	315	1	https://doi.org/10.3390/	ORG
cjfa-56744	316	1	manogna	PERSON
cjfa-56744	316	2	r.l.	GPE
cjfa-56744	316	3	& mishra	PERSON
cjfa-56744	316	4	a.k	GPE
cjfa-56744	316	5	2021	CARDINAL
cjfa-56744	318	1	india	GPE
cjfa-56744	319	1	journal of asia business studies	ORG
cjfa-56744	319	2	345–358	CARDINAL
cjfa-56744	321	1	srikanth potharla108108	PERSON
cjfa-56744	321	2	a.	PERSON
cjfa-56744	321	3	d., & gesevičienė	ORG
cjfa-56744	321	4	2020	DATE
cjfa-56744	322	1	lithuania	GPE
cjfa-56744	323	1	copernican journal of finance & accounting	ORG
cjfa-56744	323	2	8(4	CARDINAL
cjfa-56744	323	3	171	CARDINAL
cjfa-56744	324	1	https://doi.org/10.12775/cjfa.2019.023	PERSON
cjfa-56744	325	1	mitton	ORG
cjfa-56744	325	2	t.	GPE
cjfa-56744	325	3	2002	DATE
cjfa-56744	326	1	east asian	NORP
cjfa-56744	327	1	journal of financial economics	ORG
cjfa-56744	327	2	64(2	CARDINAL
cjfa-56744	327	3	215–241	CARDINAL
cjfa-56744	328	1	doi.org/10.1016/s0304-405x(02)00076–4	ORG
cjfa-56744	329	1	nuvaid	PERSON
cjfa-56744	329	2	sardar	PERSON
cjfa-56744	329	3	s., & chakravarty	ORG
cjfa-56744	329	4	2018	DATE
cjfa-56744	330	1	csr	ORG
cjfa-56744	332	1	113–123	DATE
cjfa-56744	334	1	ozdemir	GPE
cjfa-56744	334	2	e., & han	ORG
cjfa-56744	334	3	w.	PERSON
cjfa-56744	334	4	2023	CARDINAL
cjfa-56744	335	1	csr	ORG
cjfa-56744	336	1	98	CARDINAL
cjfa-56744	336	2	104769	DATE
cjfa-56744	338	1	v.s.	ORG
cjfa-56744	338	2	2017	CARDINAL
cjfa-56744	339	1	indian	NORP
cjfa-56744	340	1	social responsibility journal	ORG
cjfa-56744	340	2	13(4	DATE
cjfa-56744	340	3	714–727	CARDINAL
cjfa-56744	341	1	salancik	PERSON
cjfa-56744	341	2	g.r.	GPE
cjfa-56744	341	3	pfeffer	PERSON
cjfa-56744	341	4	j., & kelly	ORG
cjfa-56744	341	5	j.p.	PERSON
cjfa-56744	341	6	1978	DATE
cjfa-56744	343	1	pacific sociological review	ORG
cjfa-56744	343	2	21(2	CARDINAL
cjfa-56744	343	3	239	CARDINAL
cjfa-56744	344	1	g.t.	GPE
cjfa-56744	344	2	t.w.	GPE
cjfa-56744	344	3	whitehead	GPE
cjfa-56744	344	4	c.j.	GPE
cjfa-56744	344	5	j.d.	PERSON
cjfa-56744	344	6	1991	DATE
cjfa-56744	346	1	academy of management perspectives	ORG
cjfa-56744	346	2	5(2	CARDINAL
cjfa-56744	346	3	61–75	DATE
cjfa-56744	347	1	scharfstein	PERSON
cjfa-56744	347	2	d.s.	GPE
cjfa-56744	347	3	& stein	ORG
cjfa-56744	347	4	j.c.	PERSON
cjfa-56744	347	5	2000	DATE
cjfa-56744	349	1	55(6	CARDINAL
cjfa-56744	349	2	2537–2564	CARDINAL
cjfa-56744	350	1	https://doi.org/10.1111/0022-1082.00299	ORG
cjfa-56744	351	1	h.h.	GPE
cjfa-56744	351	2	r.m.	GPE
cjfa-56744	351	3	1998	DATE
cjfa-56744	352	1	quarterly	DATE
cjfa-56744	352	2	113(2	CARDINAL
cjfa-56744	352	3	530–552	CARDINAL
cjfa-56744	354	1	tarighi	PERSON
cjfa-56744	354	2	shirzad, a., & azad	ORG
cjfa-56744	354	3	a.	PERSON
cjfa-56744	354	4	2021	CARDINAL
cjfa-56744	355	1	fdr	PERSON
cjfa-56744	356	1	742	CARDINAL
cjfa-56744	357	1	tokas	NORP
cjfa-56744	357	2	k., & yadav	ORG
cjfa-56744	357	3	2020	DATE
cjfa-56744	359	1	24(6	DATE
cjfa-56744	359	2	1302	CARDINAL
cjfa-56744	360	1	10.1177/0972150920920444	DATE
cjfa-56744	361	1	zhou	PERSON
cjfa-56744	361	2	t., liu	PERSON
cjfa-56744	361	3	x.	GPE
cjfa-56744	361	4	n.	PERSON
cjfa-56744	361	5	2024	CARDINAL
cjfa-56744	363	1	china	GPE
cjfa-56744	364	1	81	CARDINAL
cjfa-56744	364	2	84	CARDINAL