id	sid	eid	entity	type
economy-1236	1	1	82	CARDINAL
economy-1236	2	1	2019	DATE
economy-1236	2	2	asian online journal publishing group	ORG
economy-1236	3	1	6	CARDINAL
economy-1236	3	2	2	CARDINAL
economy-1236	3	3	82	CARDINAL
economy-1236	3	4	2019	DATE
economy-1236	3	5	2313	CARDINAL
economy-1236	3	6	2518-0118	QUANTITY
economy-1236	3	7	10.20448	CARDINAL
economy-1236	4	1	2019	DATE
economy-1236	4	2	asian online journal publishing group	ORG
economy-1236	4	3	tunisian	NORP
economy-1236	4	4	mohamed ali azouzi	PERSON
economy-1236	4	5	university of monastir sidi messaoud	ORG
economy-1236	4	6	mahdia	ORG
economy-1236	4	7	tunisia	GPE
economy-1236	8	1	75	CARDINAL
economy-1236	8	2	tunisian	NORP
economy-1236	12	1	2	CARDINAL
economy-1236	12	2	3	CARDINAL
economy-1236	14	1	jel classification	ORG
economy-1236	15	1	mohamed ali	PERSON
economy-1236	16	1	2019	DATE
economy-1236	17	1	tunisian	NORP
economy-1236	18	1	6(2	CARDINAL
economy-1236	18	2	82	CARDINAL
economy-1236	19	1	2	CARDINAL
economy-1236	19	2	october 2019	DATE
economy-1236	19	3	5	CARDINAL
economy-1236	19	4	november 2019	DATE
economy-1236	19	5	9	CARDINAL
economy-1236	19	6	december 2019	DATE
economy-1236	19	7	17 january 2020	DATE
economy-1236	19	8	3.0	CARDINAL
economy-1236	19	9	asian	NORP
economy-1236	23	1	1	CARDINAL
economy-1236	25	1	83 2	DATE
economy-1236	26	1	83 3	DATE
economy-1236	26	2	85 4	DATE
economy-1236	27	1	88 5	DATE
economy-1236	29	1	89	CARDINAL
economy-1236	30	1	90	CARDINAL
economy-1236	30	2	2019	DATE
economy-1236	30	3	6(2	DATE
economy-1236	30	4	82	CARDINAL
economy-1236	30	5	2019	DATE
economy-1236	30	6	asian online journal publishing group	ORG
economy-1236	32	1	1	CARDINAL
economy-1236	32	2	modigliani	ORG
economy-1236	32	3	miller	ORG
economy-1236	32	4	1958	DATE
economy-1236	34	1	two	CARDINAL
economy-1236	35	1	2003	DATE
economy-1236	37	1	2012	DATE
economy-1236	37	2	2018	DATE
economy-1236	40	1	2010	DATE
economy-1236	41	1	2005	DATE
economy-1236	41	2	2008	DATE
economy-1236	41	3	2015	CARDINAL
economy-1236	41	4	2010	DATE
economy-1236	44	1	heaton	ORG
economy-1236	44	2	2002	DATE
economy-1236	46	1	gervais	PERSON
economy-1236	46	2	2001	DATE
economy-1236	46	3	chang et al	PERSON
economy-1236	47	1	2009	DATE
economy-1236	50	1	one	CARDINAL
economy-1236	58	1	2005	DATE
economy-1236	60	1	jensen	PERSON
economy-1236	60	2	1993	DATE
economy-1236	62	1	three	CARDINAL
economy-1236	63	1	2	CARDINAL
economy-1236	63	2	modigliani	ORG
economy-1236	63	3	miller	ORG
economy-1236	63	4	1958	DATE
economy-1236	65	1	two	CARDINAL
economy-1236	69	1	2005	DATE
economy-1236	69	2	2008	DATE
economy-1236	70	1	2010	DATE
economy-1236	71	1	tunisian	NORP
economy-1236	71	2	2012	DATE
economy-1236	71	3	100	CARDINAL
economy-1236	71	4	2019	DATE
economy-1236	71	5	6(2	DATE
economy-1236	71	6	82	CARDINAL
economy-1236	71	7	2019	DATE
economy-1236	71	8	asian online journal publishing group	ORG
economy-1236	73	1	adam	PERSON
economy-1236	73	2	li	PERSON
economy-1236	73	3	2012	DATE
economy-1236	77	1	2.1	CARDINAL
economy-1236	78	1	jensen	PERSON
economy-1236	78	2	1983	DATE
economy-1236	79	1	baker et al	PERSON
economy-1236	80	1	2007	DATE
economy-1236	89	1	2013	DATE
economy-1236	92	1	chang et al	PERSON
economy-1236	92	2	2012	DATE
economy-1236	92	3	locke	PERSON
economy-1236	92	4	2012	DATE
economy-1236	94	1	malmendier	PERSON
economy-1236	94	2	2005	DATE
economy-1236	94	3	2008	DATE
economy-1236	94	4	2015	DATE
economy-1236	98	1	ben-david et al	PERSON
economy-1236	98	2	2010	DATE
economy-1236	104	1	2.2	CARDINAL
economy-1236	105	1	jensen	PERSON
economy-1236	105	2	1993	DATE
economy-1236	105	3	lipton	ORG
economy-1236	105	4	1992	DATE
economy-1236	111	1	gervais et al	PERSON
economy-1236	112	1	2011	DATE
economy-1236	115	1	jiraporn et al	PERSON
economy-1236	116	1	2012	DATE
economy-1236	121	1	2014	DATE
economy-1236	128	1	2019	DATE
economy-1236	128	2	6(2	DATE
economy-1236	128	3	82-91 85	PERCENT
economy-1236	128	4	2019	DATE
economy-1236	128	5	asian online journal publishing group	ORG
economy-1236	130	1	2.3	CARDINAL
economy-1236	130	2	jensen	PERSON
economy-1236	130	3	1993	DATE
economy-1236	135	1	fairchild	PERSON
economy-1236	135	2	2005	DATE
economy-1236	140	1	petra	ORG
economy-1236	140	2	dorata	GPE
economy-1236	140	3	2008	DATE
economy-1236	147	1	abor	ORG
economy-1236	147	2	2007	DATE
economy-1236	147	3	vakilifard et al	PERSON
economy-1236	147	4	2011	DATE
economy-1236	148	1	2012	DATE
economy-1236	155	1	dufour	PERSON
economy-1236	155	2	2010	DATE
economy-1236	159	1	3	CARDINAL
economy-1236	159	2	3.1	CARDINAL
economy-1236	159	3	75	CARDINAL
economy-1236	159	4	tunisian	NORP
economy-1236	159	5	the 2016 fiscal year	DATE
economy-1236	159	6	34	CARDINAL
economy-1236	159	7	41	CARDINAL
economy-1236	159	8	1	CARDINAL
economy-1236	162	1	annual	DATE
economy-1236	164	1	compagnie	ORG
economy-1236	165	1	2016 81	DATE
economy-1236	165	2	25	CARDINAL
economy-1236	165	3	49	CARDINAL
economy-1236	165	4	18	CARDINAL
economy-1236	165	5	12	CARDINAL
economy-1236	165	6	75 3.2	CARDINAL
economy-1236	167	1	3.2.1	CARDINAL
economy-1236	167	2	hovakimian	NORP
economy-1236	167	3	2004	DATE
economy-1236	169	1	myers	GPE
economy-1236	169	2	2001	DATE
economy-1236	170	1	1984	DATE
economy-1236	174	1	koh	PERSON
economy-1236	174	2	2003	DATE
economy-1236	174	3	demaria	ORG
economy-1236	174	4	dufour	PERSON
economy-1236	174	5	2007	DATE
economy-1236	174	6	2008	DATE
economy-1236	174	7	ben-david et al	PERSON
economy-1236	174	8	2010	DATE
economy-1236	174	9	2008	DATE
economy-1236	174	10	2012	DATE
economy-1236	177	1	levn-1 3.2.2	PERSON
economy-1236	178	1	2019	DATE
economy-1236	178	2	6(2	DATE
economy-1236	178	3	82-91 86	PERCENT
economy-1236	179	1	2019	DATE
economy-1236	179	2	asian online journal publishing group	ORG
economy-1236	179	3	2	CARDINAL
economy-1236	180	1	two	CARDINAL
economy-1236	180	2	 1	CARDINAL
economy-1236	181	1		CARDINAL
economy-1236	183	1	table-2	PERSON
economy-1236	184	1	10	CARDINAL
economy-1236	185	1	1	CARDINAL
economy-1236	185	2	25.17%	PERCENT
economy-1236	185	3	2	CARDINAL
economy-1236	185	4	18.18%	PERCENT
economy-1236	185	5	3	CARDINAL
economy-1236	185	6	13.75%	PERCENT
economy-1236	185	7	4	CARDINAL
economy-1236	185	8	10.40%	PERCENT
economy-1236	187	1	0.832514 2.you	CARDINAL
economy-1236	187	2	0.773015 3.my	CARDINAL
economy-1236	187	3	0.713358	CARDINAL
economy-1236	188	1	the next twelve months	DATE
economy-1236	189	1	0.696078 5.i	CARDINAL
economy-1236	189	2	the next 12 months	DATE
economy-1236	189	3	0.808931 6.in	CARDINAL
economy-1236	189	4	0.761058 7	ORG
economy-1236	191	1	0.637175 8	CARDINAL
economy-1236	192	1	0.705453 9	CARDINAL
economy-1236	193	1	0.636784 10	PRODUCT
economy-1236	194	1	daily	DATE
economy-1236	195	1	jensen	PERSON
economy-1236	195	2	1983	DATE
economy-1236	196	1	3.2.3.1	CARDINAL
economy-1236	198	1	jensen	PERSON
economy-1236	198	2	1993	DATE
economy-1236	199	1	1996	DATE
economy-1236	200	1	1996	DATE
economy-1236	200	2	1996	DATE
economy-1236	200	3	1998	DATE
economy-1236	200	4	coulton et al.	ORG
economy-1236	200	5	2001	DATE
economy-1236	201	1	forker	ORG
economy-1236	201	2	1992	DATE
economy-1236	201	3	wright	PERSON
economy-1236	201	4	1996	DATE
economy-1236	201	5	haniffa	PERSON
economy-1236	201	6	cooke	PERSON
economy-1236	201	7	2000	DATE
economy-1236	201	8	coulton et al.	ORG
economy-1236	201	9	2001	DATE
economy-1236	202	1	/total board	ORG
economy-1236	202	2	3.2.3.3	CARDINAL
economy-1236	203	1	jensen	PERSON
economy-1236	203	2	1993	DATE
economy-1236	205	1	1	CARDINAL
economy-1236	205	2	0	CARDINAL
economy-1236	205	3	3	CARDINAL
economy-1236	205	4	75	CARDINAL
economy-1236	205	5	tunisian	NORP
economy-1236	206	1	tunisian	NORP
economy-1236	206	2	seven	CARDINAL
economy-1236	208	1	max n	PERSON
economy-1236	208	2	9.50	CARDINAL
economy-1236	208	3	3.27	CARDINAL
economy-1236	208	4	2.47	CARDINAL
economy-1236	208	5	4.20	CARDINAL
economy-1236	208	6	75	CARDINAL
economy-1236	208	7	0.32	CARDINAL
economy-1236	208	8	1 75	CARDINAL
economy-1236	208	9	2019	DATE
economy-1236	208	10	6(2	DATE
economy-1236	208	11	82	CARDINAL
economy-1236	208	12	2019	DATE
economy-1236	208	13	asian online journal publishing group	ORG
economy-1236	208	14	3.2.4	DATE
economy-1236	209	1	3.2.4.1	CARDINAL
economy-1236	209	2	2000	DATE
economy-1236	209	3	tunisian	NORP
economy-1236	210	1	1	CARDINAL
economy-1236	210	2	0	CARDINAL
economy-1236	211	1	at least 50%	PERCENT
economy-1236	212	1	two	CARDINAL
economy-1236	213	1	less than five years old	DATE
economy-1236	213	2	0	CARDINAL
economy-1236	213	3	greater than five years	DATE
economy-1236	213	4	1	CARDINAL
economy-1236	214	1	3.2.4.3	CARDINAL
economy-1236	214	2	1982	DATE
economy-1236	219	1	1	CARDINAL
economy-1236	219	2	less than 100 million dinars	MONEY
economy-1236	219	3	md	GPE
economy-1236	219	4	2	CARDINAL
economy-1236	219	5	between 100 million dinars and 500 million dinars	MONEY
economy-1236	219	6	3	CARDINAL
economy-1236	219	7	more than 500 million dinars	MONEY
economy-1236	220	1	3.2.4.4	CARDINAL
economy-1236	221	1	years	DATE
economy-1236	224	1	1998	DATE
economy-1236	225	1	0	CARDINAL
economy-1236	225	2	less than 5 years	DATE
economy-1236	225	3	1	CARDINAL
economy-1236	225	4	more than 5 years	DATE
economy-1236	227	1	/total board	ORG
economy-1236	228	1	1	CARDINAL
economy-1236	228	2	0	CARDINAL
economy-1236	229	1	1	CARDINAL
economy-1236	229	2	greater than 50%	PERCENT
economy-1236	229	3	0	CARDINAL
economy-1236	231	1	1	CARDINAL
economy-1236	231	2	greater than five years old	DATE
economy-1236	231	3	0	CARDINAL
economy-1236	232	1	1	CARDINAL
economy-1236	232	2	less than 100 million dinars	MONEY
economy-1236	232	3	md	GPE
economy-1236	232	4	2	CARDINAL
economy-1236	232	5	between 100 million dinars and 500 million dinars	MONEY
economy-1236	232	6	3	CARDINAL
economy-1236	232	7	more than 500 million dinars	MONEY
economy-1236	233	1	1	CARDINAL
economy-1236	233	2	more than 5 years	DATE
economy-1236	233	3	0	CARDINAL
economy-1236	234	1	seni +	ORG
economy-1236	234	2	1	CARDINAL
economy-1236	234	3	0	CARDINAL
economy-1236	235	1	2019	DATE
economy-1236	235	2	6(2	DATE
economy-1236	235	3	82	CARDINAL
economy-1236	236	1	2019	DATE
economy-1236	236	2	asian online journal publishing group	ORG
economy-1236	236	3	3.2.4.5	CARDINAL
economy-1236	236	4	1	CARDINAL
economy-1236	236	5	0	CARDINAL
economy-1236	237	1	4	CARDINAL
economy-1236	237	2	4	CARDINAL
economy-1236	239	1	4.1	CARDINAL
economy-1236	240	1		CARDINAL
economy-1236	244	1		CARDINAL
economy-1236	245	1		CARDINAL
economy-1236	246	1		CARDINAL
economy-1236	248	1		CARDINAL
economy-1236	250	1		CARDINAL
economy-1236	251	1		CARDINAL
economy-1236	252	1		CARDINAL
economy-1236	253	1		CARDINAL
economy-1236	254	1	4.2	CARDINAL
economy-1236	256	1	4.3	CARDINAL
economy-1236	256	2	table-5	ORG
economy-1236	258	1	0.013278	MONEY
economy-1236	258	2	1,233 0,022	CARDINAL
economy-1236	259	1	1,588	CARDINAL
economy-1236	259	2	0,006	CARDINAL
economy-1236	260	1	1,276	CARDINAL
economy-1236	261	1	0,294	CARDINAL
economy-1236	262	1	0,008	CARDINAL
economy-1236	262	2	5,867	CARDINAL
economy-1236	262	3	0,003	CARDINAL
economy-1236	265	1	0,825	CARDINAL
economy-1236	265	2	0,764	CARDINAL
economy-1236	266	1	0,999	CARDINAL
economy-1236	267	1	3,255 0,007	CARDINAL
economy-1236	268	1	0,998	CARDINAL
economy-1236	268	2	0,003	CARDINAL
economy-1236	269	1	snell ratios r2	ORG
economy-1236	269	2	0,476	CARDINAL
economy-1236	269	3	48,506	CARDINAL
economy-1236	270	1	45,524	CARDINAL
economy-1236	270	2	75	CARDINAL
economy-1236	271	1	5%	PERCENT
economy-1236	272	1	5	CARDINAL
economy-1236	272	2	47.6%	PERCENT
economy-1236	272	3	47.6%	PERCENT
economy-1236	276	1	1.588	CARDINAL
economy-1236	280	1	2019	DATE
economy-1236	280	2	6(2	DATE
economy-1236	280	3	82-91 89	DATE
economy-1236	280	4	2019	DATE
economy-1236	280	5	asian online journal publishing group	ORG
economy-1236	280	6	5%	PERCENT
economy-1236	280	7	1.276	CARDINAL
economy-1236	285	1	5.867	CARDINAL
economy-1236	291	1	two	CARDINAL
economy-1236	291	2	tunisian	NORP
economy-1236	292	1	tunisian	NORP
economy-1236	293	1	72%	PERCENT
economy-1236	294	1	5.099	CARDINAL
economy-1236	294	2	0.008).a	CARDINAL
economy-1236	299	1	3.255	CARDINAL
economy-1236	304	1	β=-23,619	ORG
economy-1236	306	1	26.332	CARDINAL
economy-1236	310	1	5	CARDINAL
economy-1236	310	2	tunisia	GPE
economy-1236	310	3		CARDINAL
economy-1236	311	1		CARDINAL
economy-1236	313	1		CARDINAL
economy-1236	317	1	tunisia	GPE
economy-1236	320	1	tunisian	NORP
economy-1236	321	1	2	CARDINAL
economy-1236	321	2	3	CARDINAL
economy-1236	321	3	2019	DATE
economy-1236	321	4	6(2	DATE
economy-1236	321	5	82	CARDINAL
economy-1236	321	6	91 90	CARDINAL
economy-1236	321	7	2019	DATE
economy-1236	321	8	asian online journal publishing group	ORG
economy-1236	322	1	three	CARDINAL
economy-1236	323	1	tunisian	NORP
economy-1236	324	1	tunisian	NORP
economy-1236	324	2		CARDINAL
economy-1236	325	1		CARDINAL
economy-1236	326	1	j., 2007	GPE
economy-1236	327	1	ghanaian	NORP
economy-1236	327	2	7(1	DATE
economy-1236	328	1	adam	PERSON
economy-1236	328	2	li	PERSON
economy-1236	328	3	2012	DATE
economy-1236	330	1	new york	GPE
economy-1236	330	2	john wiley	PERSON
economy-1236	331	1	azouzi	PERSON
economy-1236	331	2	m.a.	GPE
economy-1236	331	3	a. jarboui	PERSON
economy-1236	331	4	2012	DATE
economy-1236	334	1	2(2	CARDINAL
economy-1236	334	2	47	CARDINAL
economy-1236	335	1	azouzi	ORG
economy-1236	335	2	m.a.	GPE
economy-1236	335	3	a. jarboui	PERSON
economy-1236	335	4	2014	DATE
economy-1236	338	1	contemporary economics	ORG
economy-1236	339	1	m.a.	GPE
economy-1236	339	2	a. jarboui	PERSON
economy-1236	339	3	2018	DATE
economy-1236	340	1	ceo	PERSON
economy-1236	341	1	asian journal of economics	ORG
economy-1236	341	2	5(1	CARDINAL
economy-1236	342	1	baker	PERSON
economy-1236	342	2	m., s.r. richard	PERSON
economy-1236	342	3	j. wurgler	PERSON
economy-1236	342	4	2007	DATE
economy-1236	344	1	1	CARDINAL
economy-1236	344	2	r.	NORP
economy-1236	344	3	g. foster	PERSON
economy-1236	344	4	1982	DATE
economy-1236	346	1	journal of accounting research	ORG
economy-1236	346	2	20	CARDINAL
economy-1236	347	1	ben-david	PERSON
economy-1236	347	2	i.	GPE
economy-1236	347	3	j.r. graham	PERSON
economy-1236	347	4	c.r. harvey	PERSON
economy-1236	347	5	2010	DATE
economy-1236	348	1	ssrn	PERSON
economy-1236	351	1	chang	PERSON
economy-1236	351	2	lee	PERSON
economy-1236	351	3	c.f. lee	PERSON
economy-1236	351	4	2009	DATE
economy-1236	353	1	quarterly	DATE
economy-1236	354	1	chang	PERSON
economy-1236	354	2	k.h.	GPE
economy-1236	354	3	l.-h	ORG
economy-1236	355	1	wang	PERSON
economy-1236	356	1	liu	PERSON
economy-1236	356	2	2012	DATE
economy-1236	357	1	taiwan	GPE
economy-1236	358	1	economics & finance	ORG
economy-1236	358	2	2	CARDINAL
economy-1236	358	3	43	CARDINAL
economy-1236	359	1	coulton	GPE
economy-1236	359	2	j.j.	GPE
economy-1236	359	3	c. james	PERSON
economy-1236	359	4	s.l. taylor	ORG
economy-1236	359	5	2001	DATE
economy-1236	361	1	1(2	DATE
economy-1236	361	2	57-88	DATE
economy-1236	362	1	dechow, p.m.	TIME
economy-1236	362	2	sloan	PERSON
economy-1236	362	3	a.p. sweeney, 1996.	ORG
economy-1236	363	1	sec	ORG
economy-1236	364	1	contemporary accounting research	ORG
economy-1236	364	2	13(1	CARDINAL
economy-1236	365	1	demaria	ORG
economy-1236	365	2	s.	PERSON
economy-1236	365	3	d. dufour	PERSON
economy-1236	365	4	2007	DATE
economy-1236	366	1	les choix d'options comptables lors de la transition aux normes ias/ifrs	ORG
economy-1236	366	2	quel rôle pour la	PERSON
economy-1236	366	3	comptabilité-contrôle-audit	PERSON
economy-1236	366	4	13(3	CARDINAL
economy-1236	366	5	https://doi.org/10.3917/cca.133.0195	ORG
economy-1236	366	6	dufour	PERSON
economy-1236	366	7	d.	NORP
economy-1236	366	8	e. molay	PERSON
economy-1236	366	9	2010	DATE
economy-1236	367	1	french	NORP
economy-1236	368	1	version1	PERSON
economy-1236	369	1	31st	CARDINAL
economy-1236	369	2	the francophone accounting association	ORG
economy-1236	369	3	2010	DATE
economy-1236	370	1	1-18	CARDINAL
economy-1236	371	1	fairchild	PERSON
economy-1236	371	2	2005	DATE
economy-1236	373	1	icfai	PERSON
economy-1236	373	2	j behav	PERSON
economy-1236	373	3	2(4	CARDINAL
economy-1236	374	1	fama	ORG
economy-1236	374	2	e.f.	GPE
economy-1236	374	3	m.c. jensen	PERSON
economy-1236	374	4	1983	DATE
economy-1236	376	1	the journal of law and economics	ORG
economy-1236	376	2	26(2	DATE
economy-1236	377	1	fama	GPE
economy-1236	377	2	e.f.	GPE
economy-1236	377	3	m.c. jensen	PERSON
economy-1236	377	4	1983	DATE
economy-1236	379	1	the journal of law and economics	ORG
economy-1236	379	2	26(2	DATE
economy-1236	379	3	301	CARDINAL
economy-1236	380	1	f.	PERSON
economy-1236	380	2	s. locke	PERSON
economy-1236	380	3	2012	DATE
economy-1236	381	1	new zealand	GPE
economy-1236	382	1	asian academy of management journal of accounting of finance	ORG
economy-1236	382	2	8(2	DATE
economy-1236	382	3	43-67	DATE
economy-1236	383	1	forker	PERSON
economy-1236	383	2	j.j.	PERSON
economy-1236	383	3	1992	DATE
economy-1236	385	1	111	CARDINAL
economy-1236	386	1	frank	PERSON
economy-1236	386	2	m.z.	GPE
economy-1236	386	3	v.k. goyal	PERSON
economy-1236	386	4	2003	DATE
economy-1236	388	1	journal of financial economics	ORG
economy-1236	389	1	gervais	PERSON
economy-1236	389	2	s.	PERSON
economy-1236	389	3	j.b. heaton	PERSON
economy-1236	389	4	t. odean	NORP
economy-1236	389	5	2011	DATE
economy-1236	391	1	the journal of finance	ORG
economy-1236	391	2	66(5	ORG
economy-1236	391	3	https://doi.org/10.1111/j.1540-6261.2011.01686.x	PERSON
economy-1236	392	1	gervais	PERSON
economy-1236	392	2	s.	PERSON
economy-1236	392	3	t. odean	PERSON
economy-1236	392	4	2001	DATE
economy-1236	394	1	14(1	CARDINAL
economy-1236	395	1	haniffa	PERSON
economy-1236	395	2	r.	NORP
economy-1236	395	3	t. cooke	PERSON
economy-1236	395	4	2000	DATE
economy-1236	396	1	malaysian	NORP
economy-1236	397	1	asian	NORP
economy-1236	397	2	singapore	GPE
economy-1236	398	1	heaton	ORG
economy-1236	398	2	j., 2002	GPE
economy-1236	400	1	31(2	CARDINAL
economy-1236	400	2	33-45	DATE
economy-1236	401	1	hovakimian	NORP
economy-1236	401	2	g. hovakimian	PERSON
economy-1236	401	3	h. tehranian	PERSON
economy-1236	401	4	2004	DATE
economy-1236	403	1	journal of financial economics	ORG
economy-1236	403	2	71(3	CARDINAL
economy-1236	403	3	jarboui	PERSON
economy-1236	403	4	a.	PERSON
economy-1236	403	5	2008	DATE
economy-1236	406	1	93(1	CARDINAL
economy-1236	406	2	20-34	DATE
economy-1236	407	1	jensen	PERSON
economy-1236	407	2	m.c.	GPE
economy-1236	407	3	1993	DATE
economy-1236	409	1	48	CARDINAL
economy-1236	411	1	kim	PERSON
economy-1236	411	2	y.s. kim	PERSON
economy-1236	411	3	p. kitsabunnarat	PERSON
economy-1236	411	4	2012	DATE
economy-1236	413	1	economics & finance	ORG
economy-1236	413	2	22(1	TIME
economy-1236	413	3	208	CARDINAL
economy-1236	414	1	koh	PERSON
economy-1236	414	2	p.-s.	PERSON
economy-1236	414	3	2003	DATE
economy-1236	415	1	australia	GPE
economy-1236	416	1	the british accounting review	ORG
economy-1236	417	1	j.w.	GPE
economy-1236	417	2	lorsch	ORG
economy-1236	417	3	1992	DATE
economy-1236	420	1	g. tate	PERSON
economy-1236	420	2	2005	DATE
economy-1236	422	1	60(6	CARDINAL
economy-1236	422	2	2661-2700	DATE
economy-1236	423	1	g. tate	PERSON
economy-1236	423	2	2008	DATE
economy-1236	426	1	journal of financial economics	ORG
economy-1236	426	2	89(1	DATE
economy-1236	426	3	20-43.available	CARDINAL
economy-1236	427	1	malmendier	PERSON
economy-1236	427	2	g. tate	PERSON
economy-1236	427	3	2015	DATE
economy-1236	429	1	3760.available	CARDINAL
economy-1236	429	2	g. tate	PERSON
economy-1236	429	3	j. yan	PERSON
economy-1236	429	4	2010	DATE
economy-1236	431	1	uc berkeley	ORG
economy-1236	431	2	uc los angeles	ORG
economy-1236	431	3	faculty.fuqua.duke.edu	ORG
economy-1236	431	4	modigliani	PERSON
economy-1236	431	5	f.	PERSON
economy-1236	431	6	m.h. miller	ORG
economy-1236	431	7	1958	DATE
economy-1236	433	1	the american economic review	ORG
economy-1236	433	2	48(3	DATE
economy-1236	433	3	261	CARDINAL
economy-1236	434	1	m., m.r. ahmadi	PERSON
economy-1236	434	2	hosseinzadeh	PERSON
economy-1236	434	3	2012	DATE
economy-1236	435	1	tehran stock exchange	ORG
economy-1236	436	1	international research journal	ORG
economy-1236	436	2	93	CARDINAL
economy-1236	436	3	164	CARDINAL
economy-1236	437	1	myers	GPE
economy-1236	437	2	s.c.	GPE
economy-1236	437	3	2001	DATE
economy-1236	439	1	81	CARDINAL
economy-1236	440	1	petra	ORG
economy-1236	440	2	s.	PERSON
economy-1236	440	3	t.n.	GPE
economy-1236	440	4	dorata	GPE
economy-1236	440	5	2008	DATE
economy-1236	442	1	8(2	DATE
economy-1236	442	2	141152.available	CARDINAL
economy-1236	443	1	2019	DATE
economy-1236	443	2	6(2	DATE
economy-1236	443	3	82	CARDINAL
economy-1236	443	4	91 91	CARDINAL
economy-1236	444	1	2019	DATE
economy-1236	444	2	asian online journal publishing group	ORG
economy-1236	444	3	b.	PERSON
economy-1236	444	4	1998	DATE
economy-1236	445	1	ten	CARDINAL
economy-1236	445	2	ten	CARDINAL
economy-1236	446	1	contrôle stratégie	ORG
economy-1236	446	2	1(3	CARDINAL
economy-1236	446	3	131	CARDINAL
economy-1236	447	1	j. and o. gharbi	PERSON
economy-1236	447	2	2008	DATE
economy-1236	448	1	french	NORP
economy-1236	449	1	international journal of business	ORG
economy-1236	449	2	15(1	CARDINAL
economy-1236	449	3	34	CARDINAL
economy-1236	450	1	c. and s. zechman	PERSON
economy-1236	450	2	2010	DATE
economy-1236	452	1	53(1	CARDINAL
economy-1236	452	2	311	CARDINAL
economy-1236	453	1	2013	DATE
economy-1236	455	1	paola	PERSON
economy-1236	456	1	milan	PERSON
economy-1236	458	1	87 118	CARDINAL
economy-1236	458	2	r.	NORP
economy-1236	458	3	2000	DATE
economy-1236	459	1	tunisian	NORP
economy-1236	459	2	tunisian	NORP
economy-1236	461	1	university of sfax	ORG
economy-1236	462	1	2000 6	DATE
economy-1236	462	2	2003	DATE
economy-1236	463	1	titman	PERSON
economy-1236	463	2	s.	PERSON
economy-1236	463	3	1984	DATE
economy-1236	465	1	journal of financial economics	ORG
economy-1236	465	2	13(1	DATE
economy-1236	465	3	vakilifard	PERSON
economy-1236	465	4	h.r.	GPE
economy-1236	465	5	m.s. gerayli	PERSON
economy-1236	465	6	yanesari	PERSON
economy-1236	465	7	ma'atoofi, 2011	DATE
economy-1236	466	1	iranian	NORP
economy-1236	467	1	european journal of economics	ORG
economy-1236	467	2	35	CARDINAL
economy-1236	467	3	165	CARDINAL
economy-1236	468	1	wright	PERSON
economy-1236	468	2	d.w.	GPE
economy-1236	468	3	1996	DATE
economy-1236	470	1	university of michigan school of business administration	ORG
economy-1236	472	1	9601	CARDINAL
economy-1236	474	1	http://hdl.handle.net/2027.42/36268	GPE
economy-1236	475	1	1996	DATE
economy-1236	477	1	journal of financial economics	ORG
economy-1236	477	2	40(2	DATE
economy-1236	477	3	asian	NORP
economy-1236	477	4	journal publishing group	ORG