id	sid	eid	entity	type
emaj-219	1	1	7	CARDINAL
emaj-219	2	1	issn 2158-8708	PERSON
emaj-219	2	2	istanbul commerce university	ORG
emaj-219	2	3	turkey	GPE
emaj-219	3	1	elifg@ticaret.edu.tr	DATE
emaj-219	3	2	erdem istanbul commerce university	ORG
emaj-219	3	3	turkey	GPE
emaj-219	5	1	one	CARDINAL
emaj-219	6	1	kams	ORG
emaj-219	8	1	kams	ORG
emaj-219	8	2	turkish	NORP
emaj-219	10	1	kams	ORG
emaj-219	10	2	turkey	GPE
emaj-219	10	3	3.0	CARDINAL
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emaj-219	12	2	2021	CARDINAL
emaj-219	12	3	issn 2158-8708	PERSON
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emaj-219	13	2	11	CARDINAL
emaj-219	13	3	2021	CARDINAL
emaj-219	13	4	issn 2158-8708	PERSON
emaj-219	13	5	güneren genç	PERSON
emaj-219	13	6	başak erdem emerging markets journal	ORG
emaj-219	13	7	genç başak erdem	PERSON
emaj-219	13	8	i. introduction	PERSON
emaj-219	13	9	the last couple of decades	DATE
emaj-219	15	1	davis, & mccracken	ORG
emaj-219	15	2	2008	DATE
emaj-219	15	3	2019	DATE
emaj-219	17	1	cordos &	ORG
emaj-219	17	2	2015	CARDINAL
emaj-219	18	1	2011	DATE
emaj-219	20	1	january 2015	DATE
emaj-219	20	2	six	CARDINAL
emaj-219	20	3	one	CARDINAL
emaj-219	21	1	december 15, 2016	DATE
emaj-219	22	1	701	CARDINAL
emaj-219	23	1	turkey	GPE
emaj-219	23	2	701	CARDINAL
emaj-219	23	3	701	CARDINAL
emaj-219	23	4	kams	ORG
emaj-219	23	5	2017	CARDINAL
emaj-219	26	1	kams	ORG
emaj-219	26	2	four	CARDINAL
emaj-219	26	3	kams	ORG
emaj-219	27	1	701	CARDINAL
emaj-219	28	1	kams	ORG
emaj-219	29	1	kams	ORG
emaj-219	30	1	kams	ORG
emaj-219	31	1	2018	DATE
emaj-219	32	1	2015	DATE
emaj-219	32	2	at least one	CARDINAL
emaj-219	32	3	2015	DATE
emaj-219	33	1	codos & fulop	ORG
emaj-219	33	2	2015	CARDINAL
emaj-219	33	3	two to	CARDINAL
emaj-219	33	4	seven	CARDINAL
emaj-219	33	5	kams	ORG
emaj-219	35	1	kams	ORG
emaj-219	36	1	ferreira	PERSON
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emaj-219	37	1	701	CARDINAL
emaj-219	37	2	701	CARDINAL
emaj-219	37	3	701	CARDINAL
emaj-219	40	1	kams	ORG
emaj-219	40	2	ferreira	PERSON
emaj-219	40	3	morais	PERSON
emaj-219	40	4	2019	DATE
emaj-219	42	1	kams	ORG
emaj-219	42	2	turkish	NORP
emaj-219	43	1	30	CARDINAL
emaj-219	43	2	turkish	NORP
emaj-219	43	3	borsa istanbul	ORG
emaj-219	43	4	between the years of 2017-2019	DATE
emaj-219	44	1	first	ORDINAL
emaj-219	44	2	kams	ORG
emaj-219	47	1	third	ORDINAL
emaj-219	52	1	11	CARDINAL
emaj-219	52	2	2021	CARDINAL
emaj-219	52	3	issn 2158-8708	PERSON
emaj-219	52	4	turkey	GPE
emaj-219	52	5	christensen et al	PERSON
emaj-219	52	6	boolaky & quick	ORG
emaj-219	52	7	2016	CARDINAL
emaj-219	52	8	2018	DATE
emaj-219	52	9	gutierrez et al.	PERSON
emaj-219	52	10	2018	DATE
emaj-219	52	11	lennox et al.	PERSON
emaj-219	52	12	rapley et al.	PERSON
emaj-219	52	13	2018	DATE
emaj-219	52	14	2016	DATE
emaj-219	52	15	2016	DATE
emaj-219	52	16	vinson et al.	ORG
emaj-219	52	17	2019	DATE
emaj-219	52	18	segal	PERSON
emaj-219	52	19	2019	DATE
emaj-219	52	20	pratoomsuwan & yolrabil 2020	ORG
emaj-219	52	21	asbahr & ruhnke	ORG
emaj-219	52	22	2019	DATE
emaj-219	52	23	ratzinger-sakel & theis	ORG
emaj-219	52	24	2019	DATE
emaj-219	52	25	sierra et al	PERSON
emaj-219	52	26	ferreira & morais 2019	ORG
emaj-219	52	27	pinto & morais	ORG
emaj-219	52	28	2019	DATE
emaj-219	53	1	one	CARDINAL
emaj-219	53	2	kam	GPE
emaj-219	53	3	defond & zhang	ORG
emaj-219	53	4	2014	DATE
emaj-219	53	5	wu et al.	PERSON
emaj-219	53	6	2016	DATE
emaj-219	53	7	2018	DATE
emaj-219	53	8	sierra et al.	ORG
emaj-219	53	9	2019	DATE
emaj-219	54	1	kams	ORG
emaj-219	54	2	turkish	NORP
emaj-219	54	3	2017	CARDINAL
emaj-219	55	1	ertan & kızık	ORG
emaj-219	55	2	2019	DATE
emaj-219	55	3	al.	GPE
emaj-219	55	4	2019b	DATE
emaj-219	55	5	2019	DATE
emaj-219	55	6	akdoğan & bülbül	ORG
emaj-219	55	7	2019	DATE
emaj-219	55	8	gökgöz	PERSON
emaj-219	55	9	2018	DATE
emaj-219	55	10	uzay & köylü	ORG
emaj-219	55	11	2018	DATE
emaj-219	55	12	kavut & güngör 2018	ORG
emaj-219	56	1	sarisoy & kepçe	ORG
emaj-219	56	2	2019	DATE
emaj-219	59	1	sierra	ORG
emaj-219	59	2	al.	ORG
emaj-219	59	3	400	CARDINAL
emaj-219	59	4	united kingdom	GPE
emaj-219	59	5	the years 2013-2016	DATE
emaj-219	59	6	2019	DATE
emaj-219	60	1	kams	ORG
emaj-219	61	1	kams	ORG
emaj-219	62	1	pinto & morais	ORG
emaj-219	62	2	2019	DATE
emaj-219	62	3	european	NORP
emaj-219	62	4	kam	GPE
emaj-219	63	1	netherlands	GPE
emaj-219	63	2	ftse-100	DATE
emaj-219	63	3	united kingdom	GPE
emaj-219	63	4	france	GPE
emaj-219	63	5	2016	DATE
emaj-219	65	1	ferreira	PERSON
emaj-219	65	2	morais	PERSON
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emaj-219	65	4	2016	CARDINAL
emaj-219	65	5	447	CARDINAL
emaj-219	65	6	bm &	ORG
emaj-219	66	1	kams	ORG
emaj-219	67	1	kams	ORG
emaj-219	67	2	kams	ORG
emaj-219	67	3	bm &	ORG
emaj-219	68	1	i. e. size	PERSON
emaj-219	70	1	kams	ORG
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emaj-219	71	1	30	CARDINAL
emaj-219	72	1	two	CARDINAL
emaj-219	74	1	thomson reuters	ORG
emaj-219	75	1	turkish	NORP
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emaj-219	75	3	between 2017, the year	DATE
emaj-219	75	4	kams	ORG
emaj-219	75	5	2019	DATE
emaj-219	76	1	30	CARDINAL
emaj-219	77	1	6	CARDINAL
emaj-219	78	1	all observation years	DATE
emaj-219	79	1	only 18	CARDINAL
emaj-219	80	1	1	CARDINAL
emaj-219	80	2	1	CARDINAL
emaj-219	80	3	arcelik koza madencilik turkcell aselsan kardemir	PERSON
emaj-219	81	1	turk	GPE
emaj-219	82	1	fab	ORG
emaj-219	83	1	demir çelik	PERSON
emaj-219	83	2	turk telekom koza altın tav havalimanları tupraş	ORG
emaj-219	83	3	2	CARDINAL
emaj-219	84	1	11	CARDINAL
emaj-219	84	2	2021	CARDINAL
emaj-219	84	3	issn 2158-8708	PERSON
emaj-219	85	1	güneren genç	PERSON
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emaj-219	85	3	2	CARDINAL
emaj-219	86	1	ppe	ORG
emaj-219	87	1	ppe	ORG
emaj-219	88	1	3	CARDINAL
emaj-219	89	1	thomson reuters	ORG
emaj-219	90	1	3	CARDINAL
emaj-219	90	2	4	CARDINAL
emaj-219	90	3	3	CARDINAL
emaj-219	91	1	1	CARDINAL
emaj-219	91	2	4,83	CARDINAL
emaj-219	92	1	3	CARDINAL
emaj-219	93	1	4	CARDINAL
emaj-219	93	2	4	CARDINAL
emaj-219	93	3	4	CARDINAL
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emaj-219	93	5	2,722	CARDINAL
emaj-219	93	6	2018	DATE
emaj-219	93	7	2,388	CARDINAL
emaj-219	93	8	2019	DATE
emaj-219	94	1	the years	DATE
emaj-219	95	1	2017	DATE
emaj-219	95	2	the beginning year	DATE
emaj-219	95	3	kam	GPE
emaj-219	96	1	kam	GPE
emaj-219	96	2	1,210	CARDINAL
emaj-219	96	3	1,274	CARDINAL
emaj-219	96	4	1,036	CARDINAL
emaj-219	96	5	the recent years	DATE
emaj-219	97	1	1 to 6	CARDINAL
emaj-219	97	2	2017	DATE
emaj-219	97	3	2018	DATE
emaj-219	97	4	1 to 5	CARDINAL
emaj-219	97	5	2019	DATE
emaj-219	98	1	0,092	CARDINAL
emaj-219	98	2	2017	DATE
emaj-219	98	3	0,124	DATE
emaj-219	98	4	2018	DATE
emaj-219	98	5	0,933	CARDINAL
emaj-219	98	6	2019	DATE
emaj-219	99	1	0,277	CARDINAL
emaj-219	99	2	0,290	CARDINAL
emaj-219	99	3	0,301	CARDINAL
emaj-219	100	1	5	CARDINAL
emaj-219	102	1	1%	PERCENT
emaj-219	102	2	5% and 10%	PERCENT
emaj-219	103	1	11	CARDINAL
emaj-219	103	2	2021	CARDINAL
emaj-219	103	3	issn 2158-8708	PERSON
emaj-219	103	4	turkey	GPE
emaj-219	103	5	5	CARDINAL
emaj-219	103	6	2017	DATE
emaj-219	103	7	2018	DATE
emaj-219	103	8	2019	DATE
emaj-219	104	1	swi	GPE
emaj-219	106	1	all three years	DATE
emaj-219	108	1	kam	GPE
emaj-219	109	1	more recent years	DATE
emaj-219	110	1	2017	DATE
emaj-219	110	2	2018	DATE
emaj-219	111	1	roaa	PERSON
emaj-219	111	2	2019	DATE
emaj-219	112	1	between the years of 2017	DATE
emaj-219	112	2	2019	DATE
emaj-219	115	1	2017	DATE
emaj-219	115	2	the year	DATE
emaj-219	115	3	kams	ORG
emaj-219	116	1	the years	DATE
emaj-219	118	1	1980	DATE
emaj-219	118	2	stice	GPE
emaj-219	118	3	1991	DATE
emaj-219	121	1	kam	GPE
emaj-219	122	1	the years	DATE
emaj-219	123	1	ppe	ORG
emaj-219	124	1	ppe	ORG
emaj-219	125	1	ppe	ORG
emaj-219	125	2	kam	GPE
emaj-219	127	1	2019	DATE
emaj-219	128	1	2017	DATE
emaj-219	129	1	bist30	ORG
emaj-219	133	1	1	CARDINAL
emaj-219	133	2	borsa	GPE
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emaj-219	133	4	2	CARDINAL
emaj-219	134	1	kam	GPE
emaj-219	134	2	2017	CARDINAL
emaj-219	134	3	turkey	GPE
emaj-219	135	1	the following years	DATE
emaj-219	136	1	n., & bülbül	ORG
emaj-219	136	2	s.	PERSON
emaj-219	136	3	2019	DATE
emaj-219	137	1	100	CARDINAL
emaj-219	138	1	accounting & auditing	ORG
emaj-219	138	2	18(56	CARDINAL
emaj-219	138	3	1	CARDINAL
emaj-219	139	1	annette köhler	PERSON
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emaj-219	140	1	europe	LOC
emaj-219	140	2	105	CARDINAL
emaj-219	141	1	asbahr	ORG
emaj-219	141	2	k., & ruhnke	ORG
emaj-219	141	3	k.	PERSON
emaj-219	141	4	2019	DATE
emaj-219	143	1	23(2	CARDINAL
emaj-219	143	2	165-180	CARDINAL
emaj-219	144	1	boolaky	ORG
emaj-219	144	2	p. k., & quick	PERSON
emaj-219	144	3	r.	NORP
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emaj-219	146	1	20(2	CARDINAL
emaj-219	146	2	158174	DATE
emaj-219	147	1	brasel	PERSON
emaj-219	147	2	k.	PERSON
emaj-219	147	3	doxey	PERSON
emaj-219	147	4	m., grenier	PERSON
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emaj-219	147	6	2016	CARDINAL
emaj-219	149	1	91(5	CARDINAL
emaj-219	149	2	1345-1362	CARDINAL
emaj-219	150	1	christensen	PERSON
emaj-219	150	2	b. e.	PERSON
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emaj-219	150	5	c. j.	PERSON
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emaj-219	151	1	journal of practice &	ORG
emaj-219	151	2	33	CARDINAL
emaj-219	151	3	4	CARDINAL
emaj-219	151	4	71	CARDINAL
emaj-219	152	1	b.	PERSON
emaj-219	152	2	davis	PERSON
emaj-219	152	3	s., & mccracken	ORG
emaj-219	152	4	2008	DATE
emaj-219	154	1	22(1	TIME
emaj-219	154	2	69	CARDINAL
emaj-219	155	1	a.	PERSON
emaj-219	155	2	g. c., & kınay	PERSON
emaj-219	156	1	turkey	GPE
emaj-219	157	1	15(1232	CARDINAL
emaj-219	157	2	354	CARDINAL
emaj-219	157	3	393	CARDINAL
emaj-219	157	4	g. c., & kinay	PERSON
emaj-219	157	5	b.	PERSON
emaj-219	157	6	2019b	DATE
emaj-219	158	1	borsa istanbul	GPE
emaj-219	159	1	mali cozum dergisi/financial analysis	ORG
emaj-219	159	2	29	CARDINAL
emaj-219	159	3	153	CARDINAL
emaj-219	159	4	109	CARDINAL
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emaj-219	160	2	11	CARDINAL
emaj-219	160	3	2021	CARDINAL
emaj-219	160	4	issn 2158-8708	PERSON
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emaj-219	161	2	başak erdem emerging markets journal	ORG
emaj-219	163	1	2015	CARDINAL
emaj-219	163	2	14, 128152	DATE
emaj-219	164	1	defond	ORG
emaj-219	164	2	m., & zhang	ORG
emaj-219	164	3	j.	PERSON
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emaj-219	166	1	journal of accounting and economics	ORG
emaj-219	166	2	58(2	CARDINAL
emaj-219	166	3	275	CARDINAL
emaj-219	167	1	ertan	ORG
emaj-219	167	2	y., & kızık	ORG
emaj-219	167	3	e.	GPE
emaj-219	167	4	2019	DATE
emaj-219	168	1	2017	CARDINAL
emaj-219	169	1	journal of accounting & finance	ORG
emaj-219	169	2	263268	DATE
emaj-219	170	1	ferreira	PERSON
emaj-219	170	2	a. i.	PERSON
emaj-219	170	3	2019	DATE
emaj-219	172	1	revista contabilidade & financas	ORG
emaj-219	172	2	262	CARDINAL
emaj-219	173	1	c., hansen	PERSON
emaj-219	173	2	m. e.	PERSON
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emaj-219	175	1	91(6	CARDINAL
emaj-219	175	2	16291646	DATE
emaj-219	176	1	gold, a.	PERSON
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emaj-219	178	1	24	CARDINAL
emaj-219	178	2	2	CARDINAL
emaj-219	178	3	232	CARDINAL
emaj-219	179	1	gökgöz	PERSON
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emaj-219	180	1	istanbul stock exchange	ORG
emaj-219	181	1	journal of accounting	ORG
emaj-219	181	2	4	CARDINAL
emaj-219	181	3	2	CARDINAL
emaj-219	181	4	92-105	CARDINAL
emaj-219	182	1	gutierrez	PERSON
emaj-219	182	2	tatum	PERSON
emaj-219	182	3	k. w.	PERSON
emaj-219	182	4	m. (	PERSON
emaj-219	182	5	2018	DATE
emaj-219	183	1	the united kingdom	GPE
emaj-219	184	1	23(4	CARDINAL
emaj-219	184	2	1543-1587	CARDINAL
emaj-219	185	1	kalıpcı çağıran	PERSON
emaj-219	185	2	i.	PERSON
emaj-219	185	3	2019	DATE
emaj-219	186	1	701	CARDINAL
emaj-219	187	1	22	CARDINAL
emaj-219	187	2	193	CARDINAL
emaj-219	188	1	kavut, f. l. & güngör	ORG
emaj-219	188	2	2018	DATE
emaj-219	189	1	2017	DATE
emaj-219	190	1	journal of accounting institute	ORG
emaj-219	191	1	16	CARDINAL
emaj-219	191	2	59	CARDINAL
emaj-219	191	3	59	CARDINAL
emaj-219	192	1	kim	PERSON
emaj-219	192	2	kwang yoon	PERSON
emaj-219	192	3	han	NORP
emaj-219	192	4	kim	PERSON
emaj-219	193	1	2016	CARDINAL
emaj-219	194	1	korea	GPE
emaj-219	195	1	34	CARDINAL
emaj-219	195	2	509	CARDINAL
emaj-219	196	1	lennox	ORG
emaj-219	196	2	c. s.	PERSON
emaj-219	196	3	schmidt	PERSON
emaj-219	196	4	j. j., & thompson	PERSON
emaj-219	196	5	a.	PERSON
emaj-219	196	6	2019	DATE
emaj-219	200	1	morais a.i	PERSON
emaj-219	200	2	2019	DATE
emaj-219	201	1	europe	LOC
emaj-219	202	1	journal of international financial management & accounting	ORG
emaj-219	202	2	30	CARDINAL
emaj-219	202	3	145	CARDINAL
emaj-219	203	1	pratoomsuwan	ORG
emaj-219	203	2	t., & yolrabil	ORG
emaj-219	203	3	2020	DATE
emaj-219	204	1	thailand	GPE
emaj-219	205	1	21(4	DATE
emaj-219	205	2	741	CARDINAL
emaj-219	206	1	rapley	GPE
emaj-219	206	2	e. t.	PERSON
emaj-219	206	3	robertson	PERSON
emaj-219	206	4	j. c., & smith	PERSON
emaj-219	206	5	j. l.	PERSON
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emaj-219	208	1	ssrn 3294340	EVENT
emaj-219	209	1	n. v. s., & thei	PERSON
emaj-219	209	2	j. c.	PERSON
emaj-219	209	3	2019	DATE
emaj-219	211	1	17(special	CARDINAL
emaj-219	211	2	196	CARDINAL
emaj-219	212	1	n.	PERSON
emaj-219	212	2	2019	DATE
emaj-219	213	1	mali cozum dergisi/financial analysis	ORG
emaj-219	213	2	29	CARDINAL
emaj-219	213	3	153	CARDINAL
emaj-219	213	4	39	CARDINAL
emaj-219	214	1	segal	PERSON
emaj-219	214	2	m.	PERSON
emaj-219	214	3	2019	DATE
emaj-219	216	1	meditari accountancy	ORG
emaj-219	217	1	474	CARDINAL
emaj-219	218	1	sierra-garcía	ORG
emaj-219	218	2	l.	GPE
emaj-219	218	3	garcía	GPE
emaj-219	218	4	m. a., & orta	PERSON
emaj-219	218	5	m.	PERSON
emaj-219	218	6	2019	DATE
emaj-219	219	1	the united kingdom	GPE
emaj-219	220	1	british	NORP
emaj-219	220	2	51(3	CARDINAL
emaj-219	220	3	227-240	CARDINAL
emaj-219	221	1	l.-p.	GPE
emaj-219	222	1	j., & bera	ORG
emaj-219	222	2	2018	DATE
emaj-219	224	1	32(2	CARDINAL
emaj-219	224	2	141	CARDINAL
emaj-219	225	1	uzay, s. & koylu	ORG
emaj-219	225	2	2018	DATE
emaj-219	226	1	borsa istanbul	GPE
emaj-219	227	1	erciyes university journal of faculty of economics	ORG
emaj-219	227	2	52	DATE
emaj-219	227	3	47	CARDINAL
emaj-219	228	1	2018	DATE
emaj-219	230	1	uk	GPE
emaj-219	231	1	25(5	CARDINAL
emaj-219	231	2	748	CARDINAL
emaj-219	231	3	vinson	PERSON
emaj-219	231	4	j. m.	PERSON
emaj-219	231	5	robertson	PERSON
emaj-219	231	6	j. c., & cockrell	PERSON
emaj-219	231	7	r. c.	PERSON
emaj-219	231	8	2019	DATE
emaj-219	233	1	journal of practice &	ORG
emaj-219	233	2	38(3	DATE
emaj-219	233	3	183	CARDINAL
emaj-219	234	1	11	CARDINAL
emaj-219	234	2	2021	CARDINAL
emaj-219	234	3	issn 2158-8708	PERSON
emaj-219	234	4	turkey	GPE
emaj-219	234	5	wu	PERSON
emaj-219	234	6	c. y. h.	PERSON
emaj-219	234	7	hsu	PERSON
emaj-219	234	8	h. h., & haslam	ORG
emaj-219	234	9	j.	PERSON
emaj-219	234	10	2016	CARDINAL
emaj-219	236	1	british	NORP
emaj-219	236	2	48(2	DATE
emaj-219	236	3	240-256	CARDINAL