id	sid	eid	entity	type
cjfa-65812	1	1	e-issn 2300-3065	ORG
cjfa-65812	1	2	2300-12402025	DATE
cjfa-65812	1	3	14	CARDINAL
cjfa-65812	1	4	2 copernican journal of	MONEY
cjfa-65812	1	5	finance & accounting date	ORG
cjfa-65812	1	6	june 2, 2025	DATE
cjfa-65812	1	7	august 25, 2025	DATE
cjfa-65812	2	1	inesbf@hotmail.fr	ORG
cjfa-65812	2	2	institute of management	ORG
cjfa-65812	2	3	41	CARDINAL
cjfa-65812	2	4	2000	DATE
cjfa-65812	2	5	tunisia	GPE
cjfa-65812	2	6	+216-22802118	ORG
cjfa-65812	5	1	institute of management	ORG
cjfa-65812	5	2	41	CARDINAL
cjfa-65812	5	3	2000	DATE
cjfa-65812	5	4	tunisia	GPE
cjfa-65812	5	5	+216-53958536	ORG
cjfa-65812	6	1	0002-7841-8402	CARDINAL
cjfa-65812	7	1	ben flah	PERSON
cjfa-65812	7	2	i., & lajmi, a.	ORG
cjfa-65812	7	3	2025	DATE
cjfa-65812	8	1	eastern european	NORP
cjfa-65812	9	1	copernican journal of finance & accounting	ORG
cjfa-65812	9	2	9–26	CARDINAL
cjfa-65812	10	1	ines ben flah* gef2a	PERSON
cjfa-65812	10	2	european	NORP
cjfa-65812	11	1	j e l	PERSON
cjfa-65812	12	1	8,633	CARDINAL
cjfa-65812	12	2	22	CARDINAL
cjfa-65812	12	3	european	NORP
cjfa-65812	14	1	ines ben flah	PERSON
cjfa-65812	14	2	azhaar lajmi1010	PERSON
cjfa-65812	14	3	eastern european	ORG
cjfa-65812	21	1	2018	DATE
cjfa-65812	21	2	ben flah	PERSON
cjfa-65812	21	3	2024	DATE
cjfa-65812	22	1	1980	DATE
cjfa-65812	22	2	asiedu	ORG
cjfa-65812	22	3	nazirou	PERSON
cjfa-65812	22	4	mousa	PERSON
cjfa-65812	22	5	sabrina & rosemary	ORG
cjfa-65812	22	6	2021	CARDINAL
cjfa-65812	23	1	eastern european	ORG
cjfa-65812	24	1	8,633	CARDINAL
cjfa-65812	24	2	22	CARDINAL
cjfa-65812	24	3	european	NORP
cjfa-65812	25	1	first	ORDINAL
cjfa-65812	27	1	second	ORDINAL
cjfa-65812	28	1	1980	DATE
cjfa-65812	29	1	larsen	PERSON
cjfa-65812	29	2	lewis	PERSON
cjfa-65812	29	3	2007	DATE
cjfa-65812	29	4	1111	ORG
cjfa-65812	30	1	2012	DATE
cjfa-65812	31	1	2023	CARDINAL
cjfa-65812	33	1	mehta	PERSON
cjfa-65812	33	2	2024	CARDINAL
cjfa-65812	35	1	santos	PERSON
cjfa-65812	35	2	cerulli	PERSON
cjfa-65812	35	3	2024	CARDINAL
cjfa-65812	35	4	eight	CARDINAL
cjfa-65812	39	1	kleponė	PERSON
cjfa-65812	39	2	2025	CARDINAL
cjfa-65812	42	1	kundu	GPE
cjfa-65812	42	2	quddus	GPE
cjfa-65812	42	3	jagannath sharma	PERSON
cjfa-65812	42	4	2022	CARDINAL
cjfa-65812	42	5	ines ben flah	PERSON
cjfa-65812	42	6	lajmi1212	PRODUCT
cjfa-65812	46	1	first	ORDINAL
cjfa-65812	47	1	three	CARDINAL
cjfa-65812	52	1	myers	ORG
cjfa-65812	52	2	1984	DATE
cjfa-65812	56	1	ayed	PERSON
cjfa-65812	56	2	zouari	PERSON
cjfa-65812	56	3	2014	DATE
cjfa-65812	59	1	palazzo	PERSON
cjfa-65812	59	2	2016	DATE
cjfa-65812	61	1	xu	PERSON
cjfa-65812	61	2	li	PERSON
cjfa-65812	61	3	liu	PERSON
cjfa-65812	61	4	2023	CARDINAL
cjfa-65812	61	5	1313	CARDINAL
cjfa-65812	63	1	ahn and dao (	PERSON
cjfa-65812	63	2	2019	DATE
cjfa-65812	66	1	popov & yeşin	ORG
cjfa-65812	66	2	2011	DATE
cjfa-65812	66	3	lee	PERSON
cjfa-65812	66	4	sameen & cowling	ORG
cjfa-65812	66	5	2015	DATE
cjfa-65812	67	1	gama	NORP
cjfa-65812	67	2	duarte	GPE
cjfa-65812	67	3	esperança	ORG
cjfa-65812	67	4	2017	CARDINAL
cjfa-65812	67	5	eastern	ORG
cjfa-65812	67	6	western european	NORP
cjfa-65812	69	1	sanni	PERSON
cjfa-65812	69	2	2020	DATE
cjfa-65812	71	1	zhong	PERSON
cjfa-65812	71	2	2020	DATE
cjfa-65812	71	3	china	GPE
cjfa-65812	73	1	zhang	PERSON
cjfa-65812	73	2	2021	CARDINAL
cjfa-65812	74	1	nishimura	ORG
cjfa-65812	74	2	suzuki	ORG
cjfa-65812	74	3	2025	CARDINAL
cjfa-65812	74	4	japanese	NORP
cjfa-65812	77	1	file:///t:/etat_umk_2025	CARDINAL
cjfa-65812	77	2	ines ben flah	PERSON
cjfa-65812	77	3	azhaar lajmi1414	PERSON
cjfa-65812	81	1	huang	PERSON
cjfa-65812	81	2	goodell	PERSON
cjfa-65812	81	3	2024	CARDINAL
cjfa-65812	83	1	2003	DATE
cjfa-65812	85	1	lhuillery & pfister	ORG
cjfa-65812	85	2	2009	DATE
cjfa-65812	86	1	fourth	ORDINAL
cjfa-65812	87	1	the european bank for reconstruction and	ORG
cjfa-65812	87	2	the world bank	ORG
cjfa-65812	88	1	european	NORP
cjfa-65812	88	2	asian	NORP
cjfa-65812	89	1	8,633	CARDINAL
cjfa-65812	89	2	eastern europe	LOC
cjfa-65812	89	3	2016	DATE
cjfa-65812	89	4	2017	DATE
cjfa-65812	89	5	2018	DATE
cjfa-65812	89	6	2019	DATE
cjfa-65812	90	1	22	CARDINAL
cjfa-65812	90	2	albania	GPE
cjfa-65812	90	3	armenia	GPE
cjfa-65812	90	4	bosnia	GPE
cjfa-65812	90	5	croatia	GPE
cjfa-65812	90	6	cyprus	GPE
cjfa-65812	90	7	czech republic	GPE
cjfa-65812	90	8	estonia	GPE
cjfa-65812	90	9	georgia	GPE
cjfa-65812	90	10	hungary	GPE
cjfa-65812	90	11	latvia	GPE
cjfa-65812	90	12	lithuania	GPE
cjfa-65812	90	13	north macedonia	GPE
cjfa-65812	90	14	montenegro	GPE
cjfa-65812	90	15	poland	GPE
cjfa-65812	90	16	romania	GPE
cjfa-65812	90	17	serbia	GPE
cjfa-65812	90	18	slovakia	GPE
cjfa-65812	90	19	slovenia	GPE
cjfa-65812	90	20	moldova	GPE
cjfa-65812	90	21	russia	GPE
cjfa-65812	90	22	ukraine	GPE
cjfa-65812	90	23	kazakhstan	GPE
cjfa-65812	92	1	1	CARDINAL
cjfa-65812	92	2	0	CARDINAL
cjfa-65812	103	1	second	ORDINAL
cjfa-65812	110	1	1	CARDINAL
cjfa-65812	110	2	0	CARDINAL
cjfa-65812	112	1	1	CARDINAL
cjfa-65812	112	2	0	CARDINAL
cjfa-65812	117	1	institutions1	PERSON
cjfa-65812	120	1	ines ben flah	PERSON
cjfa-65812	120	2	lajmi1616	NORP
cjfa-65812	120	3	innov	GPE
cjfa-65812	126	1	33.2%	PERCENT
cjfa-65812	127	1	nearly 73.75%	PERCENT
cjfa-65812	127	2	approximately 17.14%	PERCENT
cjfa-65812	127	3	around 9.11%	PERCENT
cjfa-65812	129	1	1717	DATE
cjfa-65812	129	2	1	CARDINAL
cjfa-65812	129	3	albania	GPE
cjfa-65812	129	4	armenia	GPE
cjfa-65812	129	5	bosnia	GPE
cjfa-65812	129	6	herzegovina croatia cyprus	LOC
cjfa-65812	129	7	czech	NORP
cjfa-65812	129	8	estonia	GPE
cjfa-65812	129	9	georgia	GPE
cjfa-65812	129	10	hungary	GPE
cjfa-65812	129	11	latvia	GPE
cjfa-65812	129	12	lithuania	GPE
cjfa-65812	130	1	macedonia	GPE
cjfa-65812	130	2	montenegro	GPE
cjfa-65812	130	3	poland	GPE
cjfa-65812	130	4	romania	GPE
cjfa-65812	130	5	serbia	GPE
cjfa-65812	130	6	slovakia	GPE
cjfa-65812	130	7	slovenia	GPE
cjfa-65812	130	8	moldova	GPE
cjfa-65812	130	9	russia	GPE
cjfa-65812	130	10	ukraine	GPE
cjfa-65812	130	11	kazakhstan	GPE
cjfa-65812	131	1	400	CARDINAL
cjfa-65812	131	2	370	CARDINAL
cjfa-65812	131	3	420	CARDINAL
cjfa-65812	131	4	320	CARDINAL
cjfa-65812	131	5	430	CARDINAL
cjfa-65812	131	6	420	CARDINAL
cjfa-65812	131	7	480	CARDINAL
cjfa-65812	131	8	120	CARDINAL
cjfa-65812	131	9	140	CARDINAL
cjfa-65812	131	10	110	CARDINAL
cjfa-65812	131	11	170	CARDINAL
cjfa-65812	131	12	140	CARDINAL
cjfa-65812	131	13	125	CARDINAL
cjfa-65812	131	14	34.29%	PERCENT
cjfa-65812	131	15	32.5%	PERCENT
cjfa-65812	131	16	31.25%	PERCENT
cjfa-65812	131	17	32.9%	PERCENT
cjfa-65812	131	18	33.33%	PERCENT
cjfa-65812	131	19	35%	PERCENT
cjfa-65812	131	20	36.11%	PERCENT
cjfa-65812	131	21	32.43%	PERCENT
cjfa-65812	131	22	33.33%	PERCENT
cjfa-65812	131	23	32.43%	PERCENT
cjfa-65812	131	24	32.9%	PERCENT
cjfa-65812	131	25	32.35%	PERCENT
cjfa-65812	131	26	31.25%	PERCENT
cjfa-65812	131	27	34%	PERCENT
cjfa-65812	131	28	33.33%	PERCENT
cjfa-65812	131	29	32.56%	PERCENT
cjfa-65812	131	30	32.14%	PERCENT
cjfa-65812	131	31	32.9%	PERCENT
cjfa-65812	131	32	31.43%	PERCENT
cjfa-65812	131	33	33.64%	PERCENT
cjfa-65812	131	34	33%	PERCENT
cjfa-65812	131	35	33.33%	PERCENT
cjfa-65812	131	36	10 20 8	DATE
cjfa-65812	131	37	105	CARDINAL
cjfa-65812	131	38	105	CARDINAL
cjfa-65812	131	39	105	CARDINAL
cjfa-65812	131	40	105	CARDINAL
cjfa-65812	131	41	91	CARDINAL
cjfa-65812	131	42	140	CARDINAL
cjfa-65812	131	43	120	CARDINAL
cjfa-65812	131	44	115	CARDINAL
cjfa-65812	131	45	25	CARDINAL
cjfa-65812	131	46	27 30	DATE
cjfa-65812	132	1	8,940	CARDINAL
cjfa-65812	132	2	8,633	CARDINAL
cjfa-65812	133	1	ines ben flah	PERSON
cjfa-65812	133	2	azhaar lajmi1818	PERSON
cjfa-65812	133	3	2	CARDINAL
cjfa-65812	133	4	innov	GPE
cjfa-65812	133	5	0.43	CARDINAL
cjfa-65812	133	6	0.495	CARDINAL
cjfa-65812	133	7	0.129	CARDINAL
cjfa-65812	133	8	0.336	CARDINAL
cjfa-65812	133	9	0.357	CARDINAL
cjfa-65812	133	10	0.479	CARDINAL
cjfa-65812	133	11	0.152	CARDINAL
cjfa-65812	133	12	0.359	CARDINAL
cjfa-65812	133	13	0.674	CARDINAL
cjfa-65812	133	14	0.369	CARDINAL
cjfa-65812	133	15	0.125	CARDINAL
cjfa-65812	133	16	0.236	CARDINAL
cjfa-65812	133	17	0.031	CARDINAL
cjfa-65812	133	18	0.122	CARDINAL
cjfa-65812	133	19	0.122	CARDINAL
cjfa-65812	133	20	0.221	CARDINAL
cjfa-65812	133	21	0.304	CARDINAL
cjfa-65812	133	22	0.46	CARDINAL
cjfa-65812	133	23	0.059	CARDINAL
cjfa-65812	133	24	0.235	CARDINAL
cjfa-65812	133	25	0.259	CARDINAL
cjfa-65812	133	26	0.438	CARDINAL
cjfa-65812	133	27	0.095	CARDINAL
cjfa-65812	133	28	0.294	CARDINAL
cjfa-65812	133	29	0.683	CARDINAL
cjfa-65812	133	30	0.371	CARDINAL
cjfa-65812	133	31	0.122	CARDINAL
cjfa-65812	133	32	0.226	CARDINAL
cjfa-65812	133	33	0.028	CARDINAL
cjfa-65812	133	34	0.13	CARDINAL
cjfa-65812	133	35	0.104	CARDINAL
cjfa-65812	133	36	0.225	CARDINAL
cjfa-65812	133	37	0.437	CARDINAL
cjfa-65812	133	38	0.048	CARDINAL
cjfa-65812	133	39	0.215	CARDINAL
cjfa-65812	133	40	0.213	CARDINAL
cjfa-65812	133	41	0.41	CARDINAL
cjfa-65812	133	42	0.071	CARDINAL
cjfa-65812	133	43	0.597	CARDINAL
cjfa-65812	133	44	0.407	CARDINAL
cjfa-65812	133	45	0.105	CARDINAL
cjfa-65812	133	46	0.217	CARDINAL
cjfa-65812	133	47	0.029	CARDINAL
cjfa-65812	133	48	0.128	CARDINAL
cjfa-65812	133	49	0.134	CARDINAL
cjfa-65812	133	50	0.261	CARDINAL
cjfa-65812	133	51	0.3376578	CARDINAL
cjfa-65812	133	52	0.0823584	MONEY
cjfa-65812	133	53	0.4729386	MONEY
cjfa-65812	133	54	0.2749259	CARDINAL
cjfa-65812	133	55	0.4501392	CARDINAL
cjfa-65812	133	56	0.312383	CARDINAL
cjfa-65812	133	57	0.3834474	MONEY
cjfa-65812	133	58	0.2271338	CARDINAL
cjfa-65812	133	59	0.2353721	MONEY
cjfa-65812	133	60	o	DATE
cjfa-65812	134	1	2	CARDINAL
cjfa-65812	134	2	43%	PERCENT
cjfa-65812	135	1	35.7%	PERCENT
cjfa-65812	135	2	25.9%	PERCENT
cjfa-65812	135	3	21.3%	PERCENT
cjfa-65812	136	1	first	ORDINAL
cjfa-65812	137	1	15.2 percent	PERCENT
cjfa-65812	138	1	only 7.1 percent	PERCENT
cjfa-65812	140	1	12.9%	PERCENT
cjfa-65812	141	1	4.8%	PERCENT
cjfa-65812	142	1	more than a half	DATE
cjfa-65812	144	1	13.4%	PERCENT
cjfa-65812	144	2	26.1%	PERCENT
cjfa-65812	145	1	second	ORDINAL
cjfa-65812	147	1	ta bl e 3	PERSON
cjfa-65812	149	1	ia	GPE
cjfa-65812	149	2	bl es va ri ab le s	GPE
cjfa-65812	149	3	1	CARDINAL
cjfa-65812	149	4	2	CARDINAL
cjfa-65812	149	5	3	CARDINAL
cjfa-65812	149	6	4	CARDINAL
cjfa-65812	149	7	5	CARDINAL
cjfa-65812	149	8	6	CARDINAL
cjfa-65812	149	9	7	CARDINAL
cjfa-65812	149	10	8	CARDINAL
cjfa-65812	149	11	9	CARDINAL
cjfa-65812	149	12	1	CARDINAL
cjfa-65812	149	13	1 1	CARDINAL
cjfa-65812	149	14	1 2	CARDINAL
cjfa-65812	149	15	1 3	CARDINAL
cjfa-65812	149	16	1	CARDINAL
cjfa-65812	150	1	1	CARDINAL
cjfa-65812	151	1	2	CARDINAL
cjfa-65812	151	2	38 1	DATE
cjfa-65812	151	3	00 0	DATE
cjfa-65812	152	1	3	CARDINAL
cjfa-65812	153	1	1	CARDINAL
cjfa-65812	153	2	00 0	DATE
cjfa-65812	153	3	4	CARDINAL
cjfa-65812	153	4	.0 08 1	DATE
cjfa-65812	153	5	00 0	DATE
cjfa-65812	154	1	5	CARDINAL
cjfa-65812	154	2	ge	ORG
cjfa-65812	154	3	.0 29	DATE
cjfa-65812	154	4	04	CARDINAL
cjfa-65812	156	1	6	CARDINAL
cjfa-65812	156	2	0	CARDINAL
cjfa-65812	157	1	07	DATE
cjfa-65812	158	1	01 4	DATE
cjfa-65812	159	1	17	CARDINAL
cjfa-65812	160	1	7	CARDINAL
cjfa-65812	160	2	fla	GPE
cjfa-65812	160	3	03	CARDINAL
cjfa-65812	161	1	01 7	DATE
cjfa-65812	161	2	12	CARDINAL
cjfa-65812	161	3	8	CARDINAL
cjfa-65812	161	4	18 3	DATE
cjfa-65812	163	1	03 8 0	DATE
cjfa-65812	164	1	01 5	DATE
cjfa-65812	164	2	04	CARDINAL
cjfa-65812	164	3	1	CARDINAL
cjfa-65812	164	4	00 0	DATE
cjfa-65812	164	5	9	CARDINAL
cjfa-65812	164	6	si di es -0	PERSON
cjfa-65812	165	1	07 5	DATE
cjfa-65812	166	1	04 5	DATE
cjfa-65812	166	2	11	CARDINAL
cjfa-65812	166	3	15	CARDINAL
cjfa-65812	166	4	03 3	DATE
cjfa-65812	167	1	05 7 1	DATE
cjfa-65812	168	1	1	CARDINAL
cjfa-65812	168	2	su e -0	PERSON
cjfa-65812	168	3	0	CARDINAL
cjfa-65812	168	4	12	CARDINAL
cjfa-65812	169	1	05	CARDINAL
cjfa-65812	169	2	03 8 0	DATE
cjfa-65812	175	1	09 1 0	DATE
cjfa-65812	176	1	.0 31	DATE
cjfa-65812	178	1	05	CARDINAL
cjfa-65812	178	2	04 5 1	DATE
cjfa-65812	179	1	1 2	CARDINAL
cjfa-65812	179	2	fla	GPE
cjfa-65812	180	1	05	CARDINAL
cjfa-65812	182	1	00	CARDINAL
cjfa-65812	183	1	-0	ORG
cjfa-65812	183	2	04	CARDINAL
cjfa-65812	183	3	0	CARDINAL
cjfa-65812	184	1	12	CARDINAL
cjfa-65812	185	1	.0 01 1	DATE
cjfa-65812	185	2	00 0	DATE
cjfa-65812	185	3	1 3	CARDINAL
cjfa-65812	187	1	01 5	DATE
cjfa-65812	187	2	17	CARDINAL
cjfa-65812	188	1	01	CARDINAL
cjfa-65812	188	2	00	CARDINAL
cjfa-65812	189	1	1	CARDINAL
cjfa-65812	189	2	00	CARDINAL
cjfa-65812	190	1	o	DATE
cjfa-65812	190	2	io n. ines ben flah	FAC
cjfa-65812	190	3	azhaar lajmi2020	PERSON
cjfa-65812	190	4	4	CARDINAL
cjfa-65812	191	1	4	CARDINAL
cjfa-65812	192	1	vif 1	PRODUCT
cjfa-65812	192	2	2.156	CARDINAL
cjfa-65812	192	3	1.612 .62	QUANTITY
cjfa-65812	192	4	1.564	CARDINAL
cjfa-65812	192	5	1.177	CARDINAL
cjfa-65812	192	6	.85	MONEY
cjfa-65812	192	7	1.155	CARDINAL
cjfa-65812	193	1	1.116	CARDINAL
cjfa-65812	193	2	1.085 .922	QUANTITY
cjfa-65812	193	3	1.082 .924	QUANTITY
cjfa-65812	193	4	1.063	CARDINAL
cjfa-65812	193	5	1.045	CARDINAL
cjfa-65812	193	6	1.042	CARDINAL
cjfa-65812	193	7	1.023	CARDINAL
cjfa-65812	193	8	1.022	CARDINAL
cjfa-65812	193	9	1.242	CARDINAL
cjfa-65812	193	10	o	DATE
cjfa-65812	194	1	5	CARDINAL
cjfa-65812	195	1	2121	CARDINAL
cjfa-65812	195	2	5	CARDINAL
cjfa-65812	195	3	innov	GPE
cjfa-65812	195	4	0.223	CARDINAL
cjfa-65812	195	5	0.058	CARDINAL
cjfa-65812	195	6	0.080	CARDINAL
cjfa-65812	195	7	0.233	CARDINAL
cjfa-65812	195	8	0.061	CARDINAL
cjfa-65812	195	9	0.188	CARDINAL
cjfa-65812	195	10	0.079	CARDINAL
cjfa-65812	195	11	0.444	CARDINAL
cjfa-65812	195	12	0.082	CARDINAL
cjfa-65812	195	13	0.065	CARDINAL
cjfa-65812	195	14	0.113	CARDINAL
cjfa-65812	195	15	0.481	CARDINAL
cjfa-65812	196	1	0.084	CARDINAL
cjfa-65812	196	2	0.414	CARDINAL
cjfa-65812	196	3	0.105	CARDINAL
cjfa-65812	196	4	0.389	CARDINAL
cjfa-65812	196	5	0.124	CARDINAL
cjfa-65812	196	6	0.170	CARDINAL
cjfa-65812	197	1	0.255	CARDINAL
cjfa-65812	197	2	0.128	CARDINAL
cjfa-65812	197	3	0.311	CARDINAL
cjfa-65812	197	4	0.158	CARDINAL
cjfa-65812	197	5	0.264	CARDINAL
cjfa-65812	197	6	0.079	CARDINAL
cjfa-65812	197	7	0.111	CARDINAL
cjfa-65812	197	8	0.309	CARDINAL
cjfa-65812	197	9	0.081	CARDINAL
cjfa-65812	197	10	0.109	CARDINAL
cjfa-65812	197	11	0.004	CARDINAL
cjfa-65812	197	12	0.001	CARDINAL
cjfa-65812	197	13	0.005	CARDINAL
cjfa-65812	197	14	0.001	CARDINAL
cjfa-65812	197	15	0.004	CARDINAL
cjfa-65812	197	16	0.001	CARDINAL
cjfa-65812	197	17	0.004	CARDINAL
cjfa-65812	197	18	0.001	CARDINAL
cjfa-65812	197	19	0.229	CARDINAL
cjfa-65812	197	20	0.020	CARDINAL
cjfa-65812	197	21	0.381	CARDINAL
cjfa-65812	197	22	0.027	CARDINAL
cjfa-65812	197	23	0.135	CARDINAL
cjfa-65812	197	24	0.020	CARDINAL
cjfa-65812	197	25	0.257	CARDINAL
cjfa-65812	197	26	0.025	CARDINAL
cjfa-65812	197	27	0.139	CARDINAL
cjfa-65812	197	28	0.053	CARDINAL
cjfa-65812	197	29	0.213	CARDINAL
cjfa-65812	197	30	0.101	CARDINAL
cjfa-65812	197	31	0.054	CARDINAL
cjfa-65812	197	32	0.216	CARDINAL
cjfa-65812	197	33	0.064	CARDINAL
cjfa-65812	197	34	0.041	CARDINAL
cjfa-65812	197	35	0.015	CARDINAL
cjfa-65812	197	36	0.037	CARDINAL
cjfa-65812	197	37	0.022	CARDINAL
cjfa-65812	197	38	0.036	CARDINAL
cjfa-65812	197	39	0.015	CARDINAL
cjfa-65812	197	40	0.062	CARDINAL
cjfa-65812	197	41	0.022	CARDINAL
cjfa-65812	197	42	0.554	CARDINAL
cjfa-65812	197	43	0.044	CARDINAL
cjfa-65812	197	44	0.345	CARDINAL
cjfa-65812	197	45	0.055	CARDINAL
cjfa-65812	197	46	0.044	CARDINAL
cjfa-65812	197	47	0.533	CARDINAL
cjfa-65812	197	48	0.050	CARDINAL
cjfa-65812	197	49	0.407	CARDINAL
cjfa-65812	197	50	0.068	CARDINAL
cjfa-65812	197	51	0.302	CARDINAL
cjfa-65812	197	52	0.086	CARDINAL
cjfa-65812	197	53	0.359	CARDINAL
cjfa-65812	197	54	0.068	CARDINAL
cjfa-65812	197	55	0.197	CARDINAL
cjfa-65812	197	56	0.082	CARDINAL
cjfa-65812	197	57	0.286	CARDINAL
cjfa-65812	197	58	0.590	CARDINAL
cjfa-65812	197	59	0.846	CARDINAL
cjfa-65812	197	60	0.642	CARDINAL
cjfa-65812	197	61	0.601	CARDINAL
cjfa-65812	197	62	0.512	CARDINAL
cjfa-65812	197	63	0.757	CARDINAL
cjfa-65812	197	64	0.510	CARDINAL
cjfa-65812	197	65	0.182	CARDINAL
cjfa-65812	197	66	0.890	CARDINAL
cjfa-65812	197	67	0.219	CARDINAL
cjfa-65812	197	68	0.320	CARDINAL
cjfa-65812	197	69	0.187	CARDINAL
cjfa-65812	197	70	0.239	CARDINAL
cjfa-65812	197	71	0.035	CARDINAL
cjfa-65812	197	72	0.055	CARDINAL
cjfa-65812	197	73	0.036	CARDINAL
cjfa-65812	197	74	0.046	CARDINAL
cjfa-65812	197	75	0.071	CARDINAL
cjfa-65812	198	1	0.102	CARDINAL
cjfa-65812	201	1	0.096	CARDINAL
cjfa-65812	201	2	nb	ORG
cjfa-65812	201	3	o	DATE
cjfa-65812	202	1	ines ben flah	PERSON
cjfa-65812	202	2	azhaar lajmi2222	PERSON
cjfa-65812	204	1	one	CARDINAL
cjfa-65812	204	2	at least one	CARDINAL
cjfa-65812	206	1	1%	PERCENT
cjfa-65812	209	1	second	ORDINAL
cjfa-65812	215	1	fourth	ORDINAL
cjfa-65812	224	1	1%	PERCENT
cjfa-65812	225	1	financ	ORG
cjfa-65812	225	2	2323	CARDINAL
cjfa-65812	230	1	three	CARDINAL
cjfa-65812	233	1	two	CARDINAL
cjfa-65812	234	1	two	CARDINAL
cjfa-65812	235	1	second	ORDINAL
cjfa-65812	235	2	third	ORDINAL
cjfa-65812	238	1	h4	ORG
cjfa-65812	243	1	firms2	GPE
cjfa-65812	246	1	10%	PERCENT
cjfa-65812	247	1	2	CARDINAL
cjfa-65812	248	1	ines ben flah	PERSON
cjfa-65812	248	2	azhaar lajmi2424	PERSON
cjfa-65812	259	1	2016 to 2019	DATE
cjfa-65812	260	1	eastern european countries	ORG
cjfa-65812	260	2	covid-19	ORG
cjfa-65812	261	1	2018–2019	CARDINAL
cjfa-65812	261	2	covid-19	PRODUCT
cjfa-65812	263	1	2525	CARDINAL
cjfa-65812	263	2	k., ahn	PERSON
cjfa-65812	263	3	j., & dao	ORG
cjfa-65812	263	4	2019	DATE
cjfa-65812	265	1	1–61	DATE
cjfa-65812	267	1	asiedu	PERSON
cjfa-65812	267	2	m.	PERSON
cjfa-65812	267	3	nazirou	PERSON
cjfa-65812	267	4	mousa	PERSON
cjfa-65812	267	5	d.s.	GPE
cjfa-65812	267	6	sabrina	PERSON
cjfa-65812	267	7	s.j.	ORG
cjfa-65812	267	8	a.a.	GPE
cjfa-65812	267	9	2021	CARDINAL
cjfa-65812	268	1	dr congo	ORG
cjfa-65812	269	1	journal of financial risk management	ORG
cjfa-65812	269	2	200–223	CARDINAL
cjfa-65812	270	1	ayed	PERSON
cjfa-65812	270	2	w.h.b.	ORG
cjfa-65812	270	3	s.g.	GPE
cjfa-65812	270	4	2014	DATE
cjfa-65812	271	1	contraintes financières et innovation dans les pme	ORG
cjfa-65812	272	1	internationale p m e économie et gestion de la	ORG
cjfa-65812	274	1	ben flah	PERSON
cjfa-65812	274	2	i.	PERSON
cjfa-65812	274	3	a., & hlioui	ORG
cjfa-65812	274	4	z.	PERSON
cjfa-65812	274	5	2024	DATE
cjfa-65812	276	1	tunisian	NORP
cjfa-65812	277	1	journal of financial reporting & accounting	ORG
cjfa-65812	279	1	bhatt, a.	PERSON
cjfa-65812	279	2	mehta	PERSON
cjfa-65812	279	3	2024	CARDINAL
cjfa-65812	281	1	copernican journal of finance & accounting	ORG
cjfa-65812	281	2	13(3	CARDINAL
cjfa-65812	281	3	9–28.	DATE
cjfa-65812	283	1	brown	PERSON
cjfa-65812	283	2	m., ongena	PERSON
cjfa-65812	283	3	s.	GPE
cjfa-65812	283	4	popov	PERSON
cjfa-65812	283	5	2011	DATE
cjfa-65812	284	1	eastern europe	LOC
cjfa-65812	285	1	26(65	CARDINAL
cjfa-65812	285	2	93–130	ORG
cjfa-65812	286	1	https://doi.org/10.1111/	DATE
cjfa-65812	287	1	s.	PERSON
cjfa-65812	287	2	a., & knight	ORG
cjfa-65812	287	3	j.	PERSON
cjfa-65812	287	4	2012	DATE
cjfa-65812	288	1	china	GPE
cjfa-65812	289	1	journal of banking & finance	ORG
cjfa-65812	289	2	1490–1507	CARDINAL
cjfa-65812	290	1	https://doi.org/10.1016/j.jbankfin.2012.03.025	ORG
cjfa-65812	290	2	gama	PERSON
cjfa-65812	290	3	duarte	GPE
cjfa-65812	290	4	f.d.	GPE
cjfa-65812	290	5	& esperança	ORG
cjfa-65812	290	6	j.p.	PERSON
cjfa-65812	290	7	2017	CARDINAL
cjfa-65812	293	1	33	DATE
cjfa-65812	293	2	19–41	CARDINAL
cjfa-65812	295	1	huang	PERSON
cjfa-65812	295	2	w.	PERSON
cjfa-65812	295	3	goodell	ORG
cjfa-65812	295	4	j.w.	GPE
cjfa-65812	295	5	xia, q., & yuan	ORG
cjfa-65812	295	6	s.	PERSON
cjfa-65812	295	7	2024	CARDINAL
cjfa-65812	297	1	94	CARDINAL
cjfa-65812	297	2	103242	DATE
cjfa-65812	299	1	kleponė	PERSON
cjfa-65812	299	2	d., & okunevičiūtė	ORG
cjfa-65812	299	3	l.	PERSON
cjfa-65812	299	4	2025	DATE
cjfa-65812	301	1	26(1	CARDINAL
cjfa-65812	301	2	153–161	CARDINAL
cjfa-65812	302	1	kundu	PERSON
cjfa-65812	302	2	s.	GPE
cjfa-65812	302	3	quddus	GPE
cjfa-65812	302	4	k., & jagannath sharma	ORG
cjfa-65812	302	5	2022	CARDINAL
cjfa-65812	304	1	india	GPE
cjfa-65812	305	1	economics & finance	ORG
cjfa-65812	305	2	10(1	CARDINAL
cjfa-65812	305	3	2068240	DATE
cjfa-65812	306	1	https://doi.org/10.1080/2	ORG
cjfa-65812	307	1	larsen	PERSON
cjfa-65812	307	2	& lewis, a.	ORG
cjfa-65812	307	3	2007	DATE
cjfa-65812	309	1	16(2	CARDINAL
cjfa-65812	309	2	142–151	CARDINAL
cjfa-65812	310	1	https://doi.org/10.1111/	DATE
cjfa-65812	310	2	j.1467-8691.2007.00428.x	EVENT
cjfa-65812	311	1	ben flah	PERSON
cjfa-65812	311	2	azhaar lajmi2626 lee	PERSON
cjfa-65812	311	3	n.	PERSON
cjfa-65812	311	4	sameen, h., & cowling	ORG
cjfa-65812	311	5	2015	DATE
cjfa-65812	313	1	370–380	CARDINAL
cjfa-65812	316	1	lhuillery	ORG
cjfa-65812	316	2	s., & pfister	ORG
cjfa-65812	316	3	e.	PERSON
cjfa-65812	316	4	2009	DATE
cjfa-65812	317	1	french	NORP
cjfa-65812	318	1	38(1	CARDINAL
cjfa-65812	318	2	45–57	CARDINAL
cjfa-65812	320	1	org/10.1016/j.respol.2008.09.002	GPE
cjfa-65812	321	1	e. & palazzo	ORG
cjfa-65812	321	2	b.	PERSON
cjfa-65812	321	3	2016	DATE
cjfa-65812	323	1	51(6	CARDINAL
cjfa-65812	323	2	1823–1861	DATE
cjfa-65812	324	1	morris	PERSON
cjfa-65812	324	2	d.m.	PERSON
cjfa-65812	324	3	2018	DATE
cjfa-65812	326	1	1918–1932	CARDINAL
cjfa-65812	328	1	myers	GPE
cjfa-65812	328	2	s.c.	GPE
cjfa-65812	328	3	n.s.	PERSON
cjfa-65812	328	4	1984	DATE
cjfa-65812	330	1	journal of financial economics	ORG
cjfa-65812	330	2	13(2	CARDINAL
cjfa-65812	330	3	187–221	CARDINAL
cjfa-65812	331	1	nishimura	ORG
cjfa-65812	331	2	y., & suzuki	ORG
cjfa-65812	331	3	2025	DATE
cjfa-65812	332	1	25051	DATE
cjfa-65812	333	1	rajaiya	ORG
cjfa-65812	333	2	2023	CARDINAL
cjfa-65812	335	1	79	CARDINAL
cjfa-65812	335	2	102345	DATE
cjfa-65812	337	1	sanni	PERSON
cjfa-65812	337	2	m.	PERSON
cjfa-65812	337	3	l.a.	GPE
cjfa-65812	337	4	i.t.	GPE
cjfa-65812	337	5	2020	DATE
cjfa-65812	338	1	kwara state	GPE
cjfa-65812	338	2	nigeria	GPE
cjfa-65812	338	3	pls	NORP
cjfa-65812	339	1	copernican journal of finance & accounting	ORG
cjfa-65812	339	2	9(2	CARDINAL
cjfa-65812	340	1	santos	PERSON
cjfa-65812	340	2	cincera	PERSON
cjfa-65812	340	3	m., & cerulli	ORG
cjfa-65812	340	4	2024	CARDINAL
cjfa-65812	342	1	48(2	DATE
cjfa-65812	342	2	101177	DATE
cjfa-65812	344	1	smith	PERSON
cjfa-65812	344	2	k.v.	GPE
cjfa-65812	344	3	1980	DATE
cjfa-65812	346	1	smith	GPE
cjfa-65812	346	2	k.v.	GPE
cjfa-65812	347	1	ed	PERSON
cjfa-65812	349	1	west publishing company	ORG
cjfa-65812	350	1	walter, a.	PERSON
cjfa-65812	350	2	2003	DATE
cjfa-65812	352	1	journal of business research	ORG
cjfa-65812	352	2	59(9	CARDINAL
cjfa-65812	352	3	721–733	DATE
cjfa-65812	354	1	wen	PERSON
cjfa-65812	354	2	zhong, q., & guo	ORG
cjfa-65812	354	3	2020	DATE
cjfa-65812	356	1	chinese	NORP
cjfa-65812	357	1	asian	NORP
cjfa-65812	357	2	1(4	CARDINAL
cjfa-65812	359	1	xu	PERSON
cjfa-65812	359	2	li	PERSON
cjfa-65812	359	3	t., liu	PERSON
cjfa-65812	359	4	z.	PERSON
cjfa-65812	359	5	2023	CARDINAL
cjfa-65812	362	1	journal of data	ORG
cjfa-65812	362	2	5	CARDINAL
cjfa-65812	362	3	267–280	CARDINAL
cjfa-65812	364	1	2021	CARDINAL
cjfa-65812	365	1	china	GPE
cjfa-65812	365	2	india	GPE
cjfa-65812	366	1	asia-pacific journal of accounting & economics	LOC
cjfa-65812	366	2	304–326	CARDINAL