id	sid	eid	entity	type
cjfa-57638	1	1	6767copernican	CARDINAL
cjfa-57638	1	2	journal of finance & accounting e-issn 2300-3065	ORG
cjfa-57638	1	3	2300-12402024	DATE
cjfa-57638	1	4	13	CARDINAL
cjfa-57638	1	5	3 date	DATE
cjfa-57638	1	6	july 2, 2024	DATE
cjfa-57638	1	7	september 2, 2024	DATE
cjfa-57638	2	1	edwin clark university	PERSON
cjfa-57638	2	2	nigeria	GPE
cjfa-57638	3	1	+234 807 223	CARDINAL
cjfa-57638	3	2	9785	DATE
cjfa-57638	3	3	otuya	PERSON
cjfa-57638	3	4	s.	PERSON
cjfa-57638	3	5	2024	CARDINAL
cjfa-57638	4	1	nigeria	GPE
cjfa-57638	5	1	copernican journal of finance & accounting	ORG
cjfa-57638	5	2	13(3	CARDINAL
cjfa-57638	5	3	67–82	CARDINAL
cjfa-57638	6	1	sunday	DATE
cjfa-57638	6	2	otuya* edwin clark university board expertise	ORG
cjfa-57638	6	3	nigeria	GPE
cjfa-57638	7	1	j e l	PERSON
cjfa-57638	10	1	the nigeria exchange	ORG
cjfa-57638	10	2	december 31	DATE
cjfa-57638	10	3	2023	CARDINAL
cjfa-57638	14	1	sunday	DATE
cjfa-57638	17	1	enofe	ORG
cjfa-57638	17	2	otuya	ORG
cjfa-57638	17	3	2013	DATE
cjfa-57638	18	1	2020	DATE
cjfa-57638	18	2	okeoma & kiabel	ORG
cjfa-57638	18	3	2020	DATE
cjfa-57638	18	4	otuya & emiaso	ORG
cjfa-57638	18	5	2022	CARDINAL
cjfa-57638	18	6	potharla & kolpula	ORG
cjfa-57638	18	7	2023	CARDINAL
cjfa-57638	18	8	utari	ORG
cjfa-57638	18	9	rustiarini & dewi	ORG
cjfa-57638	18	10	2021	DATE
cjfa-57638	18	11	2023b	DATE
cjfa-57638	19	1	otuya & emiaso	ORG
cjfa-57638	19	2	2022	CARDINAL
cjfa-57638	19	3	2023a	DATE
cjfa-57638	20	1	2023	CARDINAL
cjfa-57638	23	1	2023a	DATE
cjfa-57638	26	1	6969	CARDINAL
cjfa-57638	26	2	asia	LOC
cjfa-57638	26	3	africa	LOC
cjfa-57638	26	4	ilaboya & lodikero	ORG
cjfa-57638	26	5	2017	DATE
cjfa-57638	28	1	abbott	GPE
cjfa-57638	28	2	parker & presley	ORG
cjfa-57638	28	3	2012	DATE
cjfa-57638	28	4	carter	PERSON
cjfa-57638	28	5	2003	DATE
cjfa-57638	28	6	laskar, sahu & choudhury	ORG
cjfa-57638	28	7	2024	DATE
cjfa-57638	30	1	first	ORDINAL
cjfa-57638	31	1	second	ORDINAL
cjfa-57638	32	1	third	ORDINAL
cjfa-57638	34	1	section 2	LAW
cjfa-57638	34	2	section 3	LAW
cjfa-57638	34	3	section 4	LAW
cjfa-57638	34	4	fifth	ORDINAL
cjfa-57638	35	1	cox	GPE
cjfa-57638	35	2	dupont	ORG
cjfa-57638	35	3	karpof	GPE
cjfa-57638	35	4	sloan (	ORG
cjfa-57638	35	5	2018	DATE
cjfa-57638	36	1	gaap	ORG
cjfa-57638	39	1	sunday	DATE
cjfa-57638	39	2	otuya7070	GPE
cjfa-57638	39	3	2017	DATE
cjfa-57638	39	4	the securities and exchange commission	ORG
cjfa-57638	39	5	sec	ORG
cjfa-57638	39	6	chen	PERSON
cjfa-57638	39	7	leung	PERSON
cjfa-57638	39	8	2019	DATE
cjfa-57638	39	9	ahmed & duellman	ORG
cjfa-57638	39	10	2007	DATE
cjfa-57638	39	11	jehu & ibrahim	ORG
cjfa-57638	39	12	2020	DATE
cjfa-57638	40	1	lodikero	PERSON
cjfa-57638	40	2	2017	CARDINAL
cjfa-57638	40	3	2023	CARDINAL
cjfa-57638	40	4	2018	DATE
cjfa-57638	40	5	two	CARDINAL
cjfa-57638	41	1	misconductboard	PERSON
cjfa-57638	42	1	kweki	PERSON
cjfa-57638	42	2	2021	DATE
cjfa-57638	44	1	aamir	PERSON
cjfa-57638	44	2	muhammad	PERSON
cjfa-57638	44	3	aroosa	ORG
cjfa-57638	44	4	arooj & iqra	ORG
cjfa-57638	44	5	2021	CARDINAL
cjfa-57638	44	6	demerjian, lev & mcvay	ORG
cjfa-57638	44	7	2013	DATE
cjfa-57638	44	8	farha, hossain & ghosh	ORG
cjfa-57638	44	9	2022	CARDINAL
cjfa-57638	44	10	2023	CARDINAL
cjfa-57638	44	11	rubin & segal	ORG
cjfa-57638	44	12	2019	DATE
cjfa-57638	44	13	abu	ORG
cjfa-57638	44	14	alhassan & okpe	ORG
cjfa-57638	44	15	2021	CARDINAL
cjfa-57638	44	16	du, jian & lai	ORG
cjfa-57638	44	17	2017	DATE
cjfa-57638	44	18	ibrahim & yahaya	ORG
cjfa-57638	44	19	2024	DATE
cjfa-57638	44	20	ma	ORG
cjfa-57638	44	21	novoselov	PERSON
cjfa-57638	44	22	zhou & zhou	ORG
cjfa-57638	44	23	2019	DATE
cjfa-57638	44	24	lee	PERSON
cjfa-57638	44	25	chun-ru & binh	ORG
cjfa-57638	44	26	2024	DATE
cjfa-57638	44	27	otuya & emiaso	ORG
cjfa-57638	44	28	2022	CARDINAL
cjfa-57638	46	1	arshad	PERSON
cjfa-57638	46	2	2014	DATE
cjfa-57638	47	1	xiang	PERSON
cjfa-57638	47	2	zhou	PERSON
cjfa-57638	47	3	2023	CARDINAL
cjfa-57638	49	1	inya	GPE
cjfa-57638	49	2	2018	DATE
cjfa-57638	50	1	anichebe	PERSON
cjfa-57638	50	2	agbomah	ORG
cjfa-57638	50	3	agbagbara	PERSON
cjfa-57638	50	4	2019	DATE
cjfa-57638	51	1	masulis	ORG
cjfa-57638	51	2	wang	PERSON
cjfa-57638	51	3	xie	PERSON
cjfa-57638	51	4	2012	DATE
cjfa-57638	51	5	7171	DATE
cjfa-57638	52	1	hasnan, razali & hussain	ORG
cjfa-57638	52	2	2020	DATE
cjfa-57638	52	3	nasir	GPE
cjfa-57638	52	4	ali & ahmed	PERSON
cjfa-57638	52	5	2019	DATE
cjfa-57638	53	1	kwak	GPE
cjfa-57638	53	2	zang	GPE
cjfa-57638	53	3	2021	CARDINAL
cjfa-57638	54	1	first	ORDINAL
cjfa-57638	56	1	four	CARDINAL
cjfa-57638	57	1	hays-thomas	PERSON
cjfa-57638	57	2	2016	DATE
cjfa-57638	58	1	two	CARDINAL
cjfa-57638	59	1	abbott et al.	ORG
cjfa-57638	59	2	2012	DATE
cjfa-57638	60	1	leung	PERSON
cjfa-57638	60	2	gul	PERSON
cjfa-57638	60	3	2009	DATE
cjfa-57638	62	1	earley & mosakowski	ORG
cjfa-57638	62	2	2000	DATE
cjfa-57638	63	1	milton	PERSON
cjfa-57638	63	2	2000	DATE
cjfa-57638	65	1	liao	PERSON
cjfa-57638	65	2	chen	PERSON
cjfa-57638	65	3	zheng	PERSON
cjfa-57638	65	4	2019	DATE
cjfa-57638	65	5	china	GPE
cjfa-57638	66	1	luo	PERSON
cjfa-57638	66	2	peng	PERSON
cjfa-57638	66	3	2020	DATE
cjfa-57638	66	4	cfo	ORG
cjfa-57638	67	1	otuya7272	GPE
cjfa-57638	68	1	lodikero	PERSON
cjfa-57638	68	2	2017	CARDINAL
cjfa-57638	69	1	second	ORDINAL
cjfa-57638	71	1	first	ORDINAL
cjfa-57638	73	1	second	ORDINAL
cjfa-57638	77	1	alareeni	ORG
cjfa-57638	77	2	2018	DATE
cjfa-57638	77	3	2023a	DATE
cjfa-57638	78	1	larson	ORG
cjfa-57638	78	2	sloan (	ORG
cjfa-57638	78	3	2011	DATE
cjfa-57638	79	1	schumann	PERSON
cjfa-57638	79	2	2023	CARDINAL
cjfa-57638	80	1	7373	DATE
cjfa-57638	81	1	nigeria	GPE
cjfa-57638	81	2	december 31	DATE
cjfa-57638	81	3	2022	CARDINAL
cjfa-57638	82	1	42	CARDINAL
cjfa-57638	82	2	504	CARDINAL
cjfa-57638	82	3	2012	DATE
cjfa-57638	82	4	2023	CARDINAL
cjfa-57638	84	1	0.05	CARDINAL
cjfa-57638	86	1	berle	PERSON
cjfa-57638	86	2	1932	DATE
cjfa-57638	90	1	sunday	DATE
cjfa-57638	90	2	1	CARDINAL
cjfa-57638	90	3	1	CARDINAL
cjfa-57638	91	1	3	CARDINAL
cjfa-57638	91	2	godfrey test (t.statistics	ORG
cjfa-57638	91	3	332.00	CARDINAL
cjfa-57638	91	4	8	CARDINAL
cjfa-57638	91	5	first	ORDINAL
cjfa-57638	91	6	2.7699	CARDINAL
cjfa-57638	91	7	lemeshow	PERSON
cjfa-57638	91	8	chi-sqaure	PERSON
cjfa-57638	91	9	7.622	CARDINAL
cjfa-57638	91	10	8	CARDINAL
cjfa-57638	91	11	0.471	CARDINAL
cjfa-57638	92	1	622.855	CARDINAL
cjfa-57638	92	2	cox & snell r square	ORG
cjfa-57638	92	3	0.10	CARDINAL
cjfa-57638	92	4	0.54	CARDINAL
cjfa-57638	93	1	o	DATE
cjfa-57638	94	1	1	CARDINAL
cjfa-57638	94	2	1	CARDINAL
cjfa-57638	94	3	2	CARDINAL
cjfa-57638	94	4	2	CARDINAL
cjfa-57638	94	5	3	CARDINAL
cjfa-57638	95	1	3	CARDINAL
cjfa-57638	95	2	3	CARDINAL
cjfa-57638	96	1	4	CARDINAL
cjfa-57638	96	2	7575	DATE
cjfa-57638	96	3	1	CARDINAL
cjfa-57638	96	4	sn	ORG
cjfa-57638	96	5	1	CARDINAL
cjfa-57638	96	6	1	CARDINAL
cjfa-57638	96	7	prior year	DATE
cjfa-57638	96	8	0	CARDINAL
cjfa-57638	97	1	dang et al	PERSON
cjfa-57638	98	1	2023	CARDINAL
cjfa-57638	98	2	2022	CARDINAL
cjfa-57638	98	3	2	CARDINAL
cjfa-57638	99	1	ma et al	PERSON
cjfa-57638	100	1	2019	DATE
cjfa-57638	100	2	3	CARDINAL
cjfa-57638	101	1	otuya & akpoyibo	ORG
cjfa-57638	101	2	2022	CARDINAL
cjfa-57638	101	3	4	CARDINAL
cjfa-57638	102	1	alareeni	ORG
cjfa-57638	102	2	2018	DATE
cjfa-57638	104	1	2011	DATE
cjfa-57638	106	1	2	CARDINAL
cjfa-57638	106	2	0.416667 0.836450	MONEY
cjfa-57638	106	3	0.366667	CARDINAL
cjfa-57638	106	4	1.000000	CARDINAL
cjfa-57638	106	5	0.000000 0.480000 0.200000 0.030000	MONEY
cjfa-57638	107	1	504 504 504 504	MONEY
cjfa-57638	107	2	bexp = board expertise	ORG
cjfa-57638	108	1	o	DATE
cjfa-57638	109	1	sunday	DATE
cjfa-57638	109	2	otuya7676	PERSON
cjfa-57638	109	3	2	CARDINAL
cjfa-57638	110	1	0.416667	CARDINAL
cjfa-57638	110	2	about 42%	PERCENT
cjfa-57638	111	1	0.4934	CARDINAL
cjfa-57638	112	1	0.83645	CARDINAL
cjfa-57638	112	2	about 84%	PERCENT
cjfa-57638	113	1	about 36%	PERCENT
cjfa-57638	113	2	0.045833	CARDINAL
cjfa-57638	113	3	about 5%	PERCENT
cjfa-57638	115	1	3	CARDINAL
cjfa-57638	115	2	1	CARDINAL
cjfa-57638	116	1	3	CARDINAL
cjfa-57638	116	2	godfrey test (t.statistics	ORG
cjfa-57638	116	3	332.00	CARDINAL
cjfa-57638	116	4	8	CARDINAL
cjfa-57638	116	5	first	ORDINAL
cjfa-57638	116	6	2.7699	CARDINAL
cjfa-57638	116	7	lemeshow	PERSON
cjfa-57638	116	8	chi-sqaure	PERSON
cjfa-57638	116	9	7.622	CARDINAL
cjfa-57638	116	10	8	CARDINAL
cjfa-57638	116	11	0.471	CARDINAL
cjfa-57638	117	1	622.855	CARDINAL
cjfa-57638	117	2	cox & snell r square	ORG
cjfa-57638	117	3	0.10	CARDINAL
cjfa-57638	117	4	0.54	CARDINAL
cjfa-57638	120	1	332	CARDINAL
cjfa-57638	121	1	durbin-watson	ORG
cjfa-57638	121	2	first	ORDINAL
cjfa-57638	122	1	3	CARDINAL
cjfa-57638	122	2	2.769	CARDINAL
cjfa-57638	123	1	lemeshow	PERSON
cjfa-57638	123	2	7.622	CARDINAL
cjfa-57638	123	3	0.471	CARDINAL
cjfa-57638	123	4	0.05	CARDINAL
cjfa-57638	124	1	0.540	CARDINAL
cjfa-57638	124	2	54%	PERCENT
cjfa-57638	125	1	the remaining	PERCENT
cjfa-57638	125	2	46%	PERCENT
cjfa-57638	126	1	4	CARDINAL
cjfa-57638	126	2	newton-raphson / marquardt	ORG
cjfa-57638	126	3	04/19/24	CARDINAL
cjfa-57638	126	4	12:36	CARDINAL
cjfa-57638	126	5	2012 2023	DATE
cjfa-57638	126	6	504	CARDINAL
cjfa-57638	126	7	39	CARDINAL
cjfa-57638	127	1	1.029	CARDINAL
cjfa-57638	127	2	0.630	CARDINAL
cjfa-57638	127	3	0.007	CARDINAL
cjfa-57638	127	4	0.539	CARDINAL
cjfa-57638	127	5	0.616	MONEY
cjfa-57638	127	6	2.745	MONEY
cjfa-57638	127	7	1.426	CARDINAL
cjfa-57638	127	8	1.372	CARDINAL
cjfa-57638	127	9	0.416667	CARDINAL
cjfa-57638	127	10	0.493496	CARDINAL
cjfa-57638	127	11	2.07e-17	CARDINAL
cjfa-57638	128	1	2.12e-31	CARDINAL
cjfa-57638	128	2	0.086425	CARDINAL
cjfa-57638	128	3	0.000000	CARDINAL
cjfa-57638	129	1	0.050783	CARDINAL
cjfa-57638	129	2	0.000000	CARDINAL
cjfa-57638	130	1	684.6268	CARDINAL
cjfa-57638	131	1	684.6268	CARDINAL
cjfa-57638	132	1	0.000000	CARDINAL
cjfa-57638	132	2	0.000000 obs	QUANTITY
cjfa-57638	132	3	294	CARDINAL
cjfa-57638	132	4	210	CARDINAL
cjfa-57638	132	5	o	DATE
cjfa-57638	133	1	sunday	DATE
cjfa-57638	133	2	4	CARDINAL
cjfa-57638	134	1	0.5360	CARDINAL
cjfa-57638	134	2	about 54%	PERCENT
cjfa-57638	135	1	684.6	CARDINAL
cjfa-57638	135	2	0.0000	CARDINAL
cjfa-57638	135	3	5%	PERCENT
cjfa-57638	137	1	first	ORDINAL
cjfa-57638	137	2	5%	PERCENT
cjfa-57638	140	1	2014	DATE
cjfa-57638	140	2	xiang & zhou	ORG
cjfa-57638	140	3	2023	DATE
cjfa-57638	141	1	second	ORDINAL
cjfa-57638	141	2	0.539	CARDINAL
cjfa-57638	141	3	p>0.05	ORG
cjfa-57638	144	1	luo	PERSON
cjfa-57638	144	2	peng	PERSON
cjfa-57638	144	3	2020	DATE
cjfa-57638	144	4	2023	CARDINAL
cjfa-57638	145	1	third	ORDINAL
cjfa-57638	145	2	0.565	CARDINAL
cjfa-57638	145	3	p>0.05	ORG
cjfa-57638	147	1	lodikero	PERSON
cjfa-57638	147	2	2017	CARDINAL
cjfa-57638	149	1	nigeria	GPE
cjfa-57638	154	1	aamir	PERSON
cjfa-57638	154	2	i.b.	GPE
cjfa-57638	154	3	muhammad	PERSON
cjfa-57638	154	4	f.s.	GPE
cjfa-57638	154	5	aroosa	ORG
cjfa-57638	154	6	m.	PERSON
cjfa-57638	154	7	n., & iqra	ORG
cjfa-57638	154	8	s.	PERSON
cjfa-57638	154	9	2021	CARDINAL
cjfa-57638	156	1	business & management	ORG
cjfa-57638	156	2	8(1	CARDINAL
cjfa-57638	157	1	abbott	GPE
cjfa-57638	157	2	l.j.	GPE
cjfa-57638	157	3	parker	GPE
cjfa-57638	157	4	s., & presley	ORG
cjfa-57638	157	5	t.j.	GPE
cjfa-57638	157	6	2012	DATE
cjfa-57638	159	1	26(4	CARDINAL
cjfa-57638	159	2	607–629	CARDINAL
cjfa-57638	161	1	abu	GPE
cjfa-57638	161	2	s.o.	GPE
cjfa-57638	161	3	alhassan, s.a.	PERSON
cjfa-57638	161	4	u.j.	GPE
cjfa-57638	161	5	2021	CARDINAL
cjfa-57638	162	1	nigeria	GPE
cjfa-57638	163	1	fudma journal of management sciences	ORG
cjfa-57638	163	2	2(2	CARDINAL
cjfa-57638	164	1	ahmed, a., & duellman	PERSON
cjfa-57638	164	2	s.	PERSON
cjfa-57638	164	3	2007	DATE
cjfa-57638	166	1	43	DATE
cjfa-57638	166	2	411–437	CARDINAL
cjfa-57638	167	1	b.	PERSON
cjfa-57638	167	2	2018	DATE
cjfa-57638	168	1	gulf cooperation council	ORG
cjfa-57638	169	1	international journal of management	ORG
cjfa-57638	169	2	10(2	DATE
cjfa-57638	171	1	amiram	PERSON
cjfa-57638	171	2	d.	NORP
cjfa-57638	171	3	bozanic	ORG
cjfa-57638	171	4	z., cox, j.d.	ORG
cjfa-57638	171	5	dupont, q., karpof	ORG
cjfa-57638	171	6	j.m.	GPE
cjfa-57638	171	7	& sloan	PERSON
cjfa-57638	171	8	2018	DATE
cjfa-57638	173	1	23	CARDINAL
cjfa-57638	173	2	732–783	CARDINAL
cjfa-57638	174	1	a.s.	GPE
cjfa-57638	174	2	agbomah	ORG
cjfa-57638	174	3	d.j.	GPE
cjfa-57638	174	4	e.o.	GPE
cjfa-57638	174	5	2019	DATE
cjfa-57638	176	1	5(2	CARDINAL
cjfa-57638	176	2	1–9	CARDINAL
cjfa-57638	176	3	sunday	DATE
cjfa-57638	176	4	otuya8080 berle	PERSON
cjfa-57638	176	5	a., & means	ORG
cjfa-57638	176	6	1932	DATE
cjfa-57638	178	1	new york	GPE
cjfa-57638	178	2	macmillan publishing co. carter	ORG
cjfa-57638	178	3	d.	NORP
cjfa-57638	178	4	b.j.	GPE
cjfa-57638	178	5	g.w.	GPE
cjfa-57638	178	6	2003	DATE
cjfa-57638	180	1	38(1	CARDINAL
cjfa-57638	180	2	33–53	CARDINAL
cjfa-57638	181	1	chen	PERSON
cjfa-57638	181	2	c., leung	PERSON
cjfa-57638	181	3	s.c.	GPE
cjfa-57638	181	4	tao	PERSON
cjfa-57638	181	5	x.	GPE
cjfa-57638	181	6	2019	DATE
cjfa-57638	182	1	46r2(10	CARDINAL
cjfa-57638	183	1	42(3	CARDINAL
cjfa-57638	186	1	n.h.	GPE
cjfa-57638	186	2	t.t.	GPE
cjfa-57638	186	3	2023	CARDINAL
cjfa-57638	188	1	business & management	ORG
cjfa-57638	188	2	10(1	CARDINAL
cjfa-57638	188	3	21–44	CARDINAL
cjfa-57638	189	1	dechow, p.m.	TIME
cjfa-57638	189	2	larson	ORG
cjfa-57638	189	3	c.r.	GPE
cjfa-57638	189	4	& sloan	PERSON
cjfa-57638	189	5	r.g.	GPE
cjfa-57638	189	6	2011	DATE
cjfa-57638	191	1	28(1	CARDINAL
cjfa-57638	191	2	17–82	CARDINAL
cjfa-57638	191	3	10.1111	CARDINAL
cjfa-57638	191	4	3846.2010.01041.x	CARDINAL
cjfa-57638	192	1	demerjian	GPE
cjfa-57638	192	2	s., & mcvay	ORG
cjfa-57638	192	3	s.	GPE
cjfa-57638	192	4	2013	DATE
cjfa-57638	194	1	463–498	CARDINAL
cjfa-57638	196	1	x.	GPE
cjfa-57638	196	2	jian	PERSON
cjfa-57638	196	3	w., & lai	ORG
cjfa-57638	196	4	s.	PERSON
cjfa-57638	196	5	2017	CARDINAL
cjfa-57638	198	1	china	GPE
cjfa-57638	199	1	international journal of accounting	ORG
cjfa-57638	199	2	52	CARDINAL
cjfa-57638	199	3	142–177	CARDINAL
cjfa-57638	200	1	org/10.1016/j.intacc.2017.04.002	DATE
cjfa-57638	200	2	earley	PERSON
cjfa-57638	200	3	p.c.	GPE
cjfa-57638	200	4	e. (2000	ORG
cjfa-57638	202	1	academy of management journal	ORG
cjfa-57638	202	2	43(1	CARDINAL
cjfa-57638	203	1	i.e.s	ORG
cjfa-57638	204	1	2023	CARDINAL
cjfa-57638	206	1	9	CARDINAL
cjfa-57638	206	2	47	DATE
cjfa-57638	208	1	enofe	ORG
cjfa-57638	208	2	a.e.	GPE
cjfa-57638	208	3	s., & ovie	ORG
cjfa-57638	208	4	c.	PERSON
cjfa-57638	208	5	2013	DATE
cjfa-57638	209	1	nigeria	GPE
cjfa-57638	210	1	research journal of finance	ORG
cjfa-57638	210	2	4(11	CARDINAL
cjfa-57638	210	3	149–155	CARDINAL
cjfa-57638	210	4	farha	PERSON
cjfa-57638	210	5	j., hossain	PERSON
cjfa-57638	210	6	m.m.	GPE
cjfa-57638	210	7	2022	CARDINAL
cjfa-57638	212	1	asian journal of accounting research	ORG
cjfa-57638	212	2	7(1	DATE
cjfa-57638	213	1	hasnan	PERSON
cjfa-57638	213	2	m.h.	GPE
cjfa-57638	213	3	a.r.	GPE
cjfa-57638	213	4	2020	DATE
cjfa-57638	214	1	journal of financial crime	ORG
cjfa-57638	214	2	28(1	CARDINAL
cjfa-57638	214	3	244–267	CARDINAL
cjfa-57638	216	1	hays-thomas	PERSON
cjfa-57638	216	2	2016	DATE
cjfa-57638	219	1	ibrahim	PERSON
cjfa-57638	219	2	s.i.	PERSON
cjfa-57638	219	3	o.a.	PERSON
cjfa-57638	219	4	2024	CARDINAL
cjfa-57638	221	1	european journal of accounting finance & business	ORG
cjfa-57638	221	2	12(1	CARDINAL
cjfa-57638	221	3	138–167	CARDINAL
cjfa-57638	223	1	ilaboya	ORG
cjfa-57638	223	2	o.j.	GPE
cjfa-57638	223	3	2017	CARDINAL
cjfa-57638	225	1	1(1	CARDINAL
cjfa-57638	225	2	196–221	CARDINAL
cjfa-57638	226	1	inya	GPE
cjfa-57638	226	2	j., & seamer	ORG
cjfa-57638	226	3	2018	DATE
cjfa-57638	227	1	thailand	GPE
cjfa-57638	228	1	54(6	CARDINAL
cjfa-57638	228	2	1425–1441	CARDINAL
cjfa-57638	229	1	jaggi	PERSON
cjfa-57638	229	2	b.	PERSON
cjfa-57638	229	3	leung	PERSON
cjfa-57638	229	4	s., & gul	ORG
cjfa-57638	229	5	f.	PERSON
cjfa-57638	229	6	2009	DATE
cjfa-57638	230	1	hong kong	GPE
cjfa-57638	231	1	28(4	CARDINAL
cjfa-57638	231	2	281–300	CARDINAL
cjfa-57638	232	1	jehu	PERSON
cjfa-57638	232	2	m.a.	PERSON
cjfa-57638	232	3	2020	DATE
cjfa-57638	233	1	nigeria	GPE
cjfa-57638	234	1	nigerian journal of accounting	ORG
cjfa-57638	234	2	12(1	CARDINAL
cjfa-57638	235	1	kweki	PERSON
cjfa-57638	235	2	i.i.	PERSON
cjfa-57638	235	3	2021	CARDINAL
cjfa-57638	237	1	fuo quarterly journal of contemporary research	ORG
cjfa-57638	237	2	9(2	CARDINAL
cjfa-57638	237	3	11–31	DATE
cjfa-57638	237	4	laskar	PERSON
cjfa-57638	237	5	sahu	PERSON
cjfa-57638	237	6	j.p.	GPE
cjfa-57638	237	7	s.	PERSON
cjfa-57638	237	8	2024	CARDINAL
cjfa-57638	238	1	india	GPE
cjfa-57638	239	1	50(3	CARDINAL
cjfa-57638	239	2	614	CARDINAL
cjfa-57638	239	3	633	CARDINAL
cjfa-57638	241	1	lee	PERSON
cjfa-57638	241	2	c.y.	GPE
cjfa-57638	241	3	chun-ru	PERSON
cjfa-57638	241	4	w., & binh	ORG
cjfa-57638	241	5	2024	CARDINAL
cjfa-57638	243	1	international journal of financial studies	ORG
cjfa-57638	243	2	12	CARDINAL
cjfa-57638	243	3	17	DATE
cjfa-57638	244	1	ijfs12010017	PERSON
cjfa-57638	244	2	liao, l.	PERSON
cjfa-57638	244	3	chen	PERSON
cjfa-57638	244	4	& zheng	PERSON
cjfa-57638	244	5	2019	DATE
cjfa-57638	245	1	china	GPE
cjfa-57638	246	1	accounting & finance	ORG
cjfa-57638	246	2	59(5	DATE
cjfa-57638	246	3	3133–3169	CARDINAL
cjfa-57638	247	1	luo	PERSON
cjfa-57638	247	2	j.h.	GPE
cjfa-57638	247	3	peng	PERSON
cjfa-57638	247	4	x.	GPE
cjfa-57638	247	5	2020	DATE
cjfa-57638	248	1	china	GPE
cjfa-57638	249	1	pacific-basin	LOC
cjfa-57638	249	2	63	DATE
cjfa-57638	250	1	z.	PERSON
cjfa-57638	250	2	novoselov	PERSON
cjfa-57638	250	3	k.e.	GPE
cjfa-57638	250	4	zhou	PERSON
cjfa-57638	250	5	k., & zhou	ORG
cjfa-57638	250	6	2019	DATE
cjfa-57638	252	1	46	DATE
cjfa-57638	254	1	masulis	PERSON
cjfa-57638	254	2	r.w.	GPE
cjfa-57638	254	3	wang	PERSON
cjfa-57638	254	4	f.	PERSON
cjfa-57638	254	5	2012	DATE
cjfa-57638	257	1	53(3	DATE
cjfa-57638	257	2	527–554	CARDINAL
cjfa-57638	258	1	nasir	PERSON
cjfa-57638	258	2	n., ali	PERSON
cjfa-57638	258	3	m.j.	GPE
cjfa-57638	258	4	& ahmed	PERSON
cjfa-57638	258	5	2019	DATE
cjfa-57638	259	1	malaysia	GPE
cjfa-57638	260	1	32(3	CARDINAL
cjfa-57638	260	2	514–531	DATE
cjfa-57638	261	1	e.c.	GPE
cjfa-57638	261	2	2020	DATE
cjfa-57638	262	1	nigeria	GPE
cjfa-57638	263	1	rsu journal	ORG
cjfa-57638	263	2	5(2	CARDINAL
cjfa-57638	263	3	1153–1163	CARDINAL
cjfa-57638	264	1	onyinye	ORG
cjfa-57638	264	2	e. (2018	ORG
cjfa-57638	265	1	nigeria	GPE
cjfa-57638	266	1	journal of humanities	ORG
cjfa-57638	266	2	3(2	CARDINAL
cjfa-57638	267	1	otuya	ORG
cjfa-57638	267	2	s., & emiaso	ORG
cjfa-57638	267	3	2022	CARDINAL
cjfa-57638	269	1	european journal of accounting	ORG
cjfa-57638	269	2	10(2	DATE
cjfa-57638	269	3	https://doi.org/10.37745/ejaafr.2013	ORG
cjfa-57638	270	1	otuya	ORG
cjfa-57638	270	2	s.	PERSON
cjfa-57638	270	3	donwa	GPE
cjfa-57638	270	4	p.a.	GPE
cjfa-57638	270	5	2017	CARDINAL
cjfa-57638	271	1	nigeria	GPE
cjfa-57638	273	1	3(4	CARDINAL
cjfa-57638	273	2	1–15	CARDINAL
cjfa-57638	274	1	https://doi.org/10.1016/j.pacfin.2020.101404 https://doi.org/10.1016/j.pacfin.2020.101404	LOC
cjfa-57638	274	2	sunday	DATE
cjfa-57638	274	3	s., & akpoyibo	ORG
cjfa-57638	274	4	2022	CARDINAL
cjfa-57638	276	1	international journal of business and management review	ORG
cjfa-57638	276	2	10	CARDINAL
cjfa-57638	276	3	2	CARDINAL
cjfa-57638	276	4	54–71	CARDINAL
cjfa-57638	277	1	pamuk	ORG
cjfa-57638	277	2	m., & schumann	ORG
cjfa-57638	277	3	m.	PERSON
cjfa-57638	277	4	2023	CARDINAL
cjfa-57638	279	1	annual	DATE
cjfa-57638	280	1	international journal of financial studies	ORG
cjfa-57638	280	2	11(3	CARDINAL
cjfa-57638	280	3	96	CARDINAL
cjfa-57638	282	1	potharla	GPE
cjfa-57638	282	2	s., & kolpula	ORG
cjfa-57638	282	3	s.	PERSON
cjfa-57638	282	4	2023	CARDINAL
cjfa-57638	283	1	indian	NORP
cjfa-57638	284	1	copernican journal of finance & accounting	ORG
cjfa-57638	284	2	12(4	CARDINAL
cjfa-57638	286	1	w., & arshad	ORG
cjfa-57638	286	2	r.	PERSON
cjfa-57638	286	3	2014	DATE
cjfa-57638	288	1	procedia	PERSON
cjfa-57638	288	2	145	CARDINAL
cjfa-57638	288	3	243–253	CARDINAL
cjfa-57638	290	1	rubin, a., & segal	ORG
cjfa-57638	290	2	d.	PERSON
cjfa-57638	290	3	2019	DATE
cjfa-57638	292	1	46(3–4	CARDINAL
cjfa-57638	292	2	457–493	CARDINAL
cjfa-57638	294	1	utari	ORG
cjfa-57638	294	2	n.w.	GPE
cjfa-57638	294	3	s., & dewi	ORG
cjfa-57638	294	4	p.u.	GPE
cjfa-57638	294	5	2021	CARDINAL
cjfa-57638	296	1	jurnal keuangan	PERSON
cjfa-57638	296	2	dan perbankan	PERSON
cjfa-57638	296	3	25(3	CARDINAL
cjfa-57638	296	4	492–507	CARDINAL
cjfa-57638	297	1	jkdp.v25i3.5883.	GPE
cjfa-57638	298	1	2023a	DATE
cjfa-57638	300	1	quarterly	DATE
cjfa-57638	300	2	73	DATE
cjfa-57638	300	3	959–985	CARDINAL
cjfa-57638	301	1	2023b	DATE
cjfa-57638	304	1	quarterly	DATE
cjfa-57638	304	2	73	DATE
cjfa-57638	304	3	353–411	CARDINAL
cjfa-57638	306	1	westphal	PERSON
cjfa-57638	306	2	j.d.	GPE
cjfa-57638	306	3	& milton	PERSON
cjfa-57638	306	4	l.p.	GPE
cjfa-57638	306	5	2000	DATE
cjfa-57638	308	1	quarterly	DATE
cjfa-57638	308	2	45(2	DATE
cjfa-57638	308	3	111	CARDINAL
cjfa-57638	310	1	xiang	PERSON
cjfa-57638	310	2	r., & zhu	ORG
cjfa-57638	310	3	w.	PERSON
cjfa-57638	310	4	2023	CARDINAL
cjfa-57638	311	1	china	GPE
cjfa-57638	312	1	asia pacific journal of accounting and economics	ORG
cjfa-57638	313	1	doi.org/10.1080/16081625.2020.1848594	PERSON
cjfa-57638	314	1	j., kwak	PERSON
cjfa-57638	314	2	b.	GPE
cjfa-57638	314	3	park	GPE
cjfa-57638	314	4	m.s.	GPE
cjfa-57638	314	5	& zang	ORG
cjfa-57638	314	6	2021	CARDINAL
cjfa-57638	316	1	european	NORP
cjfa-57638	316	2	30(4	CARDINAL
cjfa-57638	316	3	611–643	CARDINAL