id	sid	eid	entity	type
emaj-79	1	1	5	CARDINAL
emaj-79	1	2	issn 2158-8708	PERSON
emaj-79	1	3	ghana	GPE
emaj-79	1	4	five	CARDINAL
emaj-79	1	5	baah aye kusi university	PERSON
emaj-79	1	6	ghana	GPE
emaj-79	1	7	ghana	GPE
emaj-79	2	1	baahkusi@gmail.com kwadjo	ORG
emaj-79	2	2	ghana	GPE
emaj-79	2	3	albert agyei	PERSON
emaj-79	2	4	ghana	GPE
emaj-79	3	1	5	CARDINAL
emaj-79	3	2	issn 2158-8708	PERSON
emaj-79	3	3	three	CARDINAL
emaj-79	4	1	first	ORDINAL
emaj-79	4	2	five	CARDINAL
emaj-79	4	3	dupont	ORG
emaj-79	5	1	second	ORDINAL
emaj-79	5	2	five	CARDINAL
emaj-79	6	1	third	ORDINAL
emaj-79	7	1	first	ORDINAL
emaj-79	7	2	ghana	GPE
emaj-79	7	3	ten	CARDINAL
emaj-79	8	1	pearson	PERSON
emaj-79	9	1	roe	PRODUCT
emaj-79	10	1	3.0	CARDINAL
emaj-79	10	2	united states	GPE
emaj-79	11	1	the university of pittsburgh	ORG
emaj-79	11	2	the university of pittsburgh	ORG
emaj-79	12	1	5 no 2 (	MONEY
emaj-79	12	2	issn 2158-8708	PERSON
emaj-79	12	3	baah aye kusi	PERSON
emaj-79	12	4	kwadjo ansah-adu	ORG
emaj-79	12	5	albert agyei	PERSON
emaj-79	13	1	ghana	GPE
emaj-79	13	2	five	CARDINAL
emaj-79	13	3	baah aye kusi kwadjo	PERSON
emaj-79	13	4	albert agyei 1	PERSON
emaj-79	14	1	altman	ORG
emaj-79	14	2	1968	DATE
emaj-79	15	1	one	CARDINAL
emaj-79	15	2	altman	ORG
emaj-79	15	3	1968	DATE
emaj-79	17	1	gill	PERSON
emaj-79	17	2	1994	DATE
emaj-79	17	3	dupont	ORG
emaj-79	18	1	donaldson brown	ORG
emaj-79	18	2	1914	DATE
emaj-79	18	3	three	CARDINAL
emaj-79	18	4	one	CARDINAL
emaj-79	19	1	three	CARDINAL
emaj-79	19	2	3	CARDINAL
emaj-79	20	1	2007	DATE
emaj-79	20	2	ross et al.	PERSON
emaj-79	20	3	2008	DATE
emaj-79	21	1	1999	DATE
emaj-79	22	1	five	CARDINAL
emaj-79	22	2	roe	ORG
emaj-79	22	3	five	CARDINAL
emaj-79	22	4	three	CARDINAL
emaj-79	23	1	five	CARDINAL
emaj-79	23	2	1999	DATE
emaj-79	24	1	three	CARDINAL
emaj-79	25	1	five	CARDINAL
emaj-79	25	2	dupont analysis	ORG
emaj-79	25	3	houston	GPE
emaj-79	25	4	2001	DATE
emaj-79	26	1	five	CARDINAL
emaj-79	27	1	2008	DATE
emaj-79	27	2	richardson et al.	PERSON
emaj-79	27	3	2006	DATE
emaj-79	27	4	ross et al.	PERSON
emaj-79	27	5	2008	DATE
emaj-79	27	6	mcclure	ORG
emaj-79	27	7	2005	DATE
emaj-79	28	1	five	CARDINAL
emaj-79	28	2	nissim & penman	ORG
emaj-79	28	3	2001	DATE
emaj-79	28	4	fairfield	GPE
emaj-79	28	5	yohn, 2001	ORG
emaj-79	28	6	ge	ORG
emaj-79	28	7	2007	DATE
emaj-79	29	1	five	CARDINAL
emaj-79	29	2	one	CARDINAL
emaj-79	29	3	roe	LAW
emaj-79	29	4	five	CARDINAL
emaj-79	29	5	five	CARDINAL
emaj-79	30	1	three	CARDINAL
emaj-79	30	2	mishra	PERSON
emaj-79	30	3	2009	DATE
emaj-79	30	4	moss et al.	PERSON
emaj-79	30	5	2009	DATE
emaj-79	30	6	selvarasu et al.	PERSON
emaj-79	30	7	2010	DATE
emaj-79	30	8	2008	DATE
emaj-79	31	1	1999	DATE
emaj-79	31	2	five	CARDINAL
emaj-79	31	3	five	CARDINAL
emaj-79	32	1	ghana	GPE
emaj-79	32	2	2003	DATE
emaj-79	32	3	2009	DATE
emaj-79	32	4	2013	DATE
emaj-79	33	1	two	CARDINAL
emaj-79	34	1	first	ORDINAL
emaj-79	34	2	five	CARDINAL
emaj-79	34	3	second	ORDINAL
emaj-79	35	1	2	CARDINAL
emaj-79	35	2	osteryoung & constand	ORG
emaj-79	35	3	1992	DATE
emaj-79	35	4	devine & seaton	ORG
emaj-79	35	5	1995	DATE
emaj-79	35	6	burson	GPE
emaj-79	35	7	1998	DATE
emaj-79	36	1	1981	DATE
emaj-79	36	2	four year	DATE
emaj-79	36	3	donaldson brown	ORG
emaj-79	37	1	blumenthal	ORG
emaj-79	37	2	1998	DATE
emaj-79	38	1	donaldson brown	PERSON
emaj-79	38	2	two	CARDINAL
emaj-79	38	3	5 no 2 (	MONEY
emaj-79	38	4	issn 2158-8708	PERSON
emaj-79	38	5	ghana	GPE
emaj-79	38	6	five	CARDINAL
emaj-79	39	1	two	CARDINAL
emaj-79	39	2	blumenthal	ORG
emaj-79	39	3	1998	DATE
emaj-79	40	1	1998	DATE
emaj-79	43	1	three	CARDINAL
emaj-79	46	1	three	CARDINAL
emaj-79	46	2	1999	DATE
emaj-79	47	1	five	CARDINAL
emaj-79	47	2	ebit	ORG
emaj-79	48	1	ebt	ORG
emaj-79	49	1	ebt	ORG
emaj-79	50	1	five	CARDINAL
emaj-79	50	2	dupont	ORG
emaj-79	50	3	roe	LAW
emaj-79	50	4	1999	DATE
emaj-79	51	1	3	CARDINAL
emaj-79	51	2	penman	PERSON
emaj-79	51	3	2001	DATE
emaj-79	52	1	fairfield	GPE
emaj-79	52	2	yohn (2001	ORG
emaj-79	52	3	first	ORDINAL
emaj-79	53	1	ge	ORG
emaj-79	53	2	2007	DATE
emaj-79	56	1	collins	PERSON
emaj-79	56	2	2010	DATE
emaj-79	57	1	nissim	ORG
emaj-79	57	2	penman	PERSON
emaj-79	57	3	2001	DATE
emaj-79	60	1	pratt &	ORG
emaj-79	60	2	2008	DATE
emaj-79	60	3	2008	DATE
emaj-79	60	4	2008	DATE
emaj-79	61	1	liesz	PERSON
emaj-79	61	2	1999	DATE
emaj-79	62	1	opm	ORG
emaj-79	65	1	weeden	PERSON
emaj-79	65	2	2008	DATE
emaj-79	65	3	2002 to 2006	DATE
emaj-79	69	1	2009	DATE
emaj-79	69	2	111	CARDINAL
emaj-79	69	3	years 2006-2009	DATE
emaj-79	71	1	anova	ORG
emaj-79	73	1	moss et al	PERSON
emaj-79	74	1	2009	DATE
emaj-79	74	2	1960 to 2004	DATE
emaj-79	78	1	selvarasu et al	PERSON
emaj-79	79	1	2010	DATE
emaj-79	79	2	indian	NORP
emaj-79	79	3	annual	DATE
emaj-79	79	4	2007	DATE
emaj-79	80	1	roe	ORG
emaj-79	82	1	two	CARDINAL
emaj-79	84	1	2011	DATE
emaj-79	84	2	annual	DATE
emaj-79	84	3	20	CARDINAL
emaj-79	84	4	2009	DATE
emaj-79	85	1	roe	NORP
emaj-79	85	2	ros, roa	GPE
emaj-79	87	1	5 no 2 (	MONEY
emaj-79	87	2	issn 2158-8708	PERSON
emaj-79	87	3	baah aye kusi	PERSON
emaj-79	87	4	kwadjo ansah-adu	ORG
emaj-79	87	5	albert agyei	PERSON
emaj-79	87	6	ros, roa	GPE
emaj-79	88	1	abdoli et al	PERSON
emaj-79	89	1	2011	DATE
emaj-79	89	2	dea	ORG
emaj-79	89	3	13	CARDINAL
emaj-79	90	1	dea	ORG
emaj-79	90	2	du-pont models	ORG
emaj-79	92	1	dea	ORG
emaj-79	93	1	alaghi	PERSON
emaj-79	93	2	2010	DATE
emaj-79	93	3	tehran stock exchange	ORG
emaj-79	97	1	4	CARDINAL
emaj-79	98	1	first	ORDINAL
emaj-79	98	2	five	CARDINAL
emaj-79	98	3	dupont	ORG
emaj-79	99	1	second	ORDINAL
emaj-79	99	2	20062009	DATE
emaj-79	99	3	2009-2012	DATE
emaj-79	100	1	third	ORDINAL
emaj-79	100	2	five	CARDINAL
emaj-79	101	1	third	ORDINAL
emaj-79	102	1	appendix 14	LAW
emaj-79	102	2	5%	PERCENT
emaj-79	102	3	2006-2009	DATE
emaj-79	102	4	2009-2012	DATE
emaj-79	103	1	0.7	CARDINAL
emaj-79	103	2	kennedy	PERSON
emaj-79	103	3	2008	DATE
emaj-79	104	1	2	CARDINAL
emaj-79	104	2	3	CARDINAL
emaj-79	105	1	appendix 7	LAW
emaj-79	105	2	8)	CARDINAL
emaj-79	106	1	10	CARDINAL
emaj-79	107	1	appendix 5	LAW
emaj-79	107	2	6	CARDINAL
emaj-79	109	1	wooldridge	PERSON
emaj-79	109	2	2008	DATE
emaj-79	109	3	the years	DATE
emaj-79	112	1	5 no 2 (	MONEY
emaj-79	112	2	issn 2158-8708	PERSON
emaj-79	112	3	ghana	GPE
emaj-79	112	4	five	CARDINAL
emaj-79	112	5	1	CARDINAL
emaj-79	112	6	opm ato lr ib te	PERSON
emaj-79	112	7	opm ato lr ib te composit e	PERSON
emaj-79	112	8	rankin g gcb	PERSON
emaj-79	112	9	20	CARDINAL
emaj-79	112	10	24	CARDINAL
emaj-79	112	11	14.4 2	CARDINAL
emaj-79	112	12	18	CARDINAL
emaj-79	112	13	21	CARDINAL
emaj-79	112	14	3	CARDINAL
emaj-79	112	15	22	CARDINAL
emaj-79	112	16	11.8 9	TIME
emaj-79	112	17	13	CARDINAL
emaj-79	112	18	16	CARDINAL
emaj-79	112	19	18	CARDINAL
emaj-79	112	20	24	CARDINAL
emaj-79	112	21	16.2 1	CARDINAL
emaj-79	112	22	15	CARDINAL
emaj-79	112	23	11	CARDINAL
emaj-79	112	24	23	CARDINAL
emaj-79	112	25	11 12	CARDINAL
emaj-79	112	26	7 13 17	DATE
emaj-79	112	27	17 11.8 9	TIME
emaj-79	112	28	4 18 6 6 17 10.2 15	TIME
emaj-79	112	29	19 19	DATE
emaj-79	112	30	20	CARDINAL
emaj-79	112	31	17	CARDINAL
emaj-79	112	32	14 11.8 9	DATE
emaj-79	112	33	8 16 20	CARDINAL
emaj-79	112	34	17 23	DATE
emaj-79	112	35	10 9 4 6 5	TIME
emaj-79	112	36	6.8 24	DATE
emaj-79	112	37	25 21	TIME
emaj-79	112	38	13.8 5	CARDINAL
emaj-79	112	39	22	CARDINAL
emaj-79	112	40	23	CARDINAL
emaj-79	112	41	13.4 6	CARDINAL
emaj-79	112	42	17	CARDINAL
emaj-79	112	43	6	CARDINAL
emaj-79	112	44	17	CARDINAL
emaj-79	112	45	24	CARDINAL
emaj-79	112	46	18	CARDINAL
emaj-79	112	47	14.2 3	CARDINAL
emaj-79	112	48	8 9 3 17	TIME
emaj-79	112	49	12	CARDINAL
emaj-79	112	50	11	CARDINAL
emaj-79	112	51	10.8 13	CARDINAL
emaj-79	112	52	10	CARDINAL
emaj-79	112	53	1	CARDINAL
emaj-79	112	54	19	CARDINAL
emaj-79	112	55	3	CARDINAL
emaj-79	112	56	10.2 15	CARDINAL
emaj-79	112	57	16	CARDINAL
emaj-79	112	58	14.4 2	CARDINAL
emaj-79	112	59	18	CARDINAL
emaj-79	112	60	6 11.6 10	QUANTITY
emaj-79	112	61	23 8 13 8.8 19	TIME
emaj-79	112	62	14	CARDINAL
emaj-79	112	63	17	CARDINAL
emaj-79	112	64	11 11	CARDINAL
emaj-79	112	65	5	CARDINAL
emaj-79	112	66	10 9.2 22	TIME
emaj-79	112	67	14 3	DATE
emaj-79	112	68	15	CARDINAL
emaj-79	112	69	19	CARDINAL
emaj-79	112	70	22	CARDINAL
emaj-79	112	71	13.4 6	CARDINAL
emaj-79	112	72	17	CARDINAL
emaj-79	112	73	8.6 25	CARDINAL
emaj-79	112	74	20	CARDINAL
emaj-79	112	75	10	CARDINAL
emaj-79	112	76	13.2 5	CARDINAL
emaj-79	112	77	16	CARDINAL
emaj-79	112	78	9.8 19	CARDINAL
emaj-79	112	79	compos ite	PERSON
emaj-79	112	80	12.5 8.75	CARDINAL
emaj-79	112	81	3 12	DATE
emaj-79	113	1	5 11	CARDINAL
emaj-79	114	1	5	CARDINAL
emaj-79	114	2	7	CARDINAL
emaj-79	114	3	10.8 13	CARDINAL
emaj-79	114	4	1	CARDINAL
emaj-79	114	5	4 2 3	TIME
emaj-79	114	6	13 13	DATE
emaj-79	114	7	5.8	CARDINAL
emaj-79	115	1	96 12	DATE
emaj-79	115	2	1 1 5	DATE
emaj-79	115	3	5	CARDINAL
emaj-79	115	4	issn 2158-8708	PERSON
emaj-79	115	5	baah aye kusi	PERSON
emaj-79	115	6	kwadjo ansah-adu	ORG
emaj-79	115	7	albert agyei	PERSON
emaj-79	116	1	5	CARDINAL
emaj-79	117	1	first	ORDINAL
emaj-79	117	2	five	CARDINAL
emaj-79	117	3	five	CARDINAL
emaj-79	117	4	ghana	GPE
emaj-79	118	1	first	ORDINAL
emaj-79	120	1	two	CARDINAL
emaj-79	121	1	two	CARDINAL
emaj-79	122	1	icb	ORG
emaj-79	122	2	fbn	PERSON
emaj-79	122	3	1st	ORDINAL
emaj-79	122	4	3rd	ORDINAL
emaj-79	122	5	africa	LOC
emaj-79	122	6	boa	ORG
emaj-79	122	7	14th	ORDINAL
emaj-79	122	8	1st	ORDINAL
emaj-79	123	1	ghana	GPE
emaj-79	123	2	24th	ORDINAL
emaj-79	123	3	5th	ORDINAL
emaj-79	123	4	17th	CARDINAL
emaj-79	123	5	24th	ORDINAL
emaj-79	124	1	two	CARDINAL
emaj-79	125	1	six	CARDINAL
emaj-79	125	2	first	ORDINAL
emaj-79	125	3	ten	CARDINAL
emaj-79	125	4	four	CARDINAL
emaj-79	126	1	seven	CARDINAL
emaj-79	126	2	ten	CARDINAL
emaj-79	127	1	six	CARDINAL
emaj-79	127	2	ten	CARDINAL
emaj-79	128	1	six	CARDINAL
emaj-79	128	2	three	CARDINAL
emaj-79	128	3	icb	ORG
emaj-79	128	4	united bank of africa	ORG
emaj-79	128	5	fidelity bank	ORG
emaj-79	128	6	fbl	ORG
emaj-79	128	7	ghana	GPE
emaj-79	128	8	national investment bank	ORG
emaj-79	129	1	opm	ORG
emaj-79	129	2	1st	ORDINAL
emaj-79	129	3	5th	ORDINAL
emaj-79	129	4	opm	FAC
emaj-79	130	1	opm	ORG
emaj-79	130	2	ato	ORG
emaj-79	130	3	5th	ORDINAL
emaj-79	131	1	2	CARDINAL
emaj-79	131	2	2006-2009	DATE
emaj-79	131	3	roe opm ato lr ib taxe	FAC
emaj-79	131	4	ffi roe	ORG
emaj-79	131	5	1 ato	QUANTITY
emaj-79	131	6	0.05	CARDINAL
emaj-79	131	7	0.11	CARDINAL
emaj-79	131	8	1	CARDINAL
emaj-79	131	9	1	CARDINAL
emaj-79	131	10	0.09	CARDINAL
emaj-79	131	11	48 1	CARDINAL
emaj-79	131	12	10%	PERCENT
emaj-79	131	13	5%	PERCENT
emaj-79	131	14	1%	PERCENT
emaj-79	132	1	opm=	CARDINAL
emaj-79	132	2	2	CARDINAL
emaj-79	132	3	3	CARDINAL
emaj-79	133	1	first	ORDINAL
emaj-79	134	1	second	ORDINAL
emaj-79	135	1	5 no 2 (	MONEY
emaj-79	135	2	issn 2158-8708	PERSON
emaj-79	135	3	ghana	GPE
emaj-79	135	4	five	CARDINAL
emaj-79	135	5	3	CARDINAL
emaj-79	135	6	2009-2012	DATE
emaj-79	135	7	roe opm ato lr ib	FAC
emaj-79	135	8	tax effi roe	PERSON
emaj-79	135	9	1 ato	QUANTITY
emaj-79	135	10	0.0681 1 lr	QUANTITY
emaj-79	135	11	0.222 2	CARDINAL
emaj-79	135	12	0.2425	CARDINAL
emaj-79	136	1	0.6694	CARDINAL
emaj-79	136	2	1	CARDINAL
emaj-79	136	3	0.038 3	CARDINAL
emaj-79	136	4	1	CARDINAL
emaj-79	136	5	0.115 4	MONEY
emaj-79	136	6	0.12	CARDINAL
emaj-79	136	7	10%	PERCENT
emaj-79	136	8	5%	PERCENT
emaj-79	136	9	1%	PERCENT
emaj-79	136	10	opm=	CARDINAL
emaj-79	136	11	2	CARDINAL
emaj-79	137	1	two	CARDINAL
emaj-79	138	1	opm	ORG
emaj-79	138	2	1%	PERCENT
emaj-79	139	1	under 1%	PERCENT
emaj-79	139	2	under 5%	PERCENT
emaj-79	142	1	2011	DATE
emaj-79	142	2	twenty	CARDINAL
emaj-79	142	3	20	CARDINAL
emaj-79	142	4	2009	DATE
emaj-79	143	1	opm	ORG
emaj-79	143	2	1%	PERCENT
emaj-79	145	1	0.186	CARDINAL
emaj-79	145	2	0.372	CARDINAL
emaj-79	146	1	fairfield	GPE
emaj-79	146	2	yohn (2001	ORG
emaj-79	146	3	nissim	PERSON
emaj-79	146	4	penman	PERSON
emaj-79	146	5	2001	DATE
emaj-79	146	6	penman	PERSON
emaj-79	146	7	zhang	PERSON
emaj-79	146	8	2003	DATE
emaj-79	148	1	first	ORDINAL
emaj-79	149	1	ghana	GPE
emaj-79	149	2	roe	ORG
emaj-79	150	1	opm	ORG
emaj-79	150	2	2008	DATE
emaj-79	152	1	1%	PERCENT
emaj-79	152	2	5%	PERCENT
emaj-79	153	1	nearly 0.01	CARDINAL
emaj-79	154	1	penman	GPE
emaj-79	154	2	2001	DATE
emaj-79	154	3	modigliani	ORG
emaj-79	154	4	miller	ORG
emaj-79	154	5	1958	DATE
emaj-79	155	1	5 no 2 (	MONEY
emaj-79	155	2	issn 2158-8708	PERSON
emaj-79	155	3	baah aye kusi	PERSON
emaj-79	155	4	kwadjo ansah-adu	ORG
emaj-79	155	5	albert agyei	PERSON
emaj-79	156	1	five	CARDINAL
emaj-79	157	1	five	CARDINAL
emaj-79	157	2	dupont	ORG
emaj-79	157	3	one	CARDINAL
emaj-79	158	1	45%	PERCENT
emaj-79	158	2	42%	PERCENT
emaj-79	163	1	ghana	GPE
emaj-79	165	1	roe	PRODUCT
emaj-79	166	1	roe	PRODUCT
emaj-79	168	1	five	CARDINAL
emaj-79	168	2	nissim	PERSON
emaj-79	168	3	penman	PERSON
emaj-79	168	4	2001	DATE
emaj-79	169	1	five	CARDINAL
emaj-79	170	1	charlotte abena	PERSON
emaj-79	170	2	mensah	GPE
emaj-79	170	3	ghana	GPE
emaj-79	171	1	opm	ORG
emaj-79	171	2	0.372	MONEY
emaj-79	171	3	3.68	CARDINAL
emaj-79	172	1	6.48	CARDINAL
emaj-79	172	2	1.65	CARDINAL
emaj-79	172	3	0.03	CARDINAL
emaj-79	172	4	0.008 0.009	CARDINAL
emaj-79	172	5	2.73	CARDINAL
emaj-79	173	1	2.28	CARDINAL
emaj-79	173	2	0.001	CARDINAL
emaj-79	173	3	0.18	CARDINAL
emaj-79	173	4	0.74	CARDINAL
emaj-79	173	5	0.043 0.138	QUANTITY
emaj-79	173	6	0.51	CARDINAL
emaj-79	173	7	1.71	CARDINAL
emaj-79	174	1	0.024	CARDINAL
emaj-79	174	2	0.32	CARDINAL
emaj-79	174	3	2.27	CARDINAL
emaj-79	174	4	r2 adj	PERSON
emaj-79	174	5	0.45 0.39 0.42 0.38	MONEY
emaj-79	175	1	56	CARDINAL
emaj-79	175	2	0.0000	CARDINAL
emaj-79	175	3	5	CARDINAL
emaj-79	175	4	issn 2158-8708	PERSON
emaj-79	175	5	ghana	GPE
emaj-79	175	6	five	CARDINAL
emaj-79	175	7	alaghi	ORG
emaj-79	175	8	k.	PERSON
emaj-79	175	9	2010	DATE
emaj-79	177	1	african journal of business management	ORG
emaj-79	177	2	vol.5	ORG
emaj-79	177	3	1	CARDINAL
emaj-79	177	4	39-43	CARDINAL
emaj-79	178	1	altman e. i.	PERSON
emaj-79	178	2	1968	DATE
emaj-79	180	1	4	CARDINAL
emaj-79	180	2	athanasoglou	PERSON
emaj-79	180	3	n. b.	PERSON
emaj-79	180	4	m. d.	PERSON
emaj-79	180	5	2008	DATE
emaj-79	182	1	121	CARDINAL
emaj-79	183	1	athanasoglou	PERSON
emaj-79	183	2	p.p.	GPE
emaj-79	183	3	brissimis	ORG
emaj-79	183	4	s.n.	GPE
emaj-79	183	5	m.d.	PERSON
emaj-79	183	6	2005	DATE
emaj-79	185	1	bank of greece working paper	ORG
emaj-79	185	2	25	CARDINAL
emaj-79	186	1	blumenthal	PERSON
emaj-79	186	2	r. g.	PERSON
emaj-79	186	3	1998	DATE
emaj-79	187	1	80-year-old	DATE
emaj-79	188	1	cfo magazine	ORG
emaj-79	188	2	january, 1998	DATE
emaj-79	189	1	1-3	CARDINAL
emaj-79	189	2	burson	GPE
emaj-79	189	3	r.	NORP
emaj-79	189	4	1998	DATE
emaj-79	191	1	san diego business journal	ORG
emaj-79	191	2	12/07/98	DATE
emaj-79	191	3	19	CARDINAL
emaj-79	191	4	49	DATE
emaj-79	192	1	19-23	CARDINAL
emaj-79	193	1	collins	PERSON
emaj-79	193	2	d.	NORP
emaj-79	193	3	chan, h. (	ORG
emaj-79	193	4	2010	DATE
emaj-79	194	1	us	GPE
emaj-79	195	1	54	CARDINAL
emaj-79	195	2	921	CARDINAL
emaj-79	196	1	conrad	ORG
emaj-79	196	2	d.a.	PERSON
emaj-79	196	3	2010	DATE
emaj-79	198	1	6	CARDINAL
emaj-79	198	2	3	CARDINAL
emaj-79	198	3	190	CARDINAL
emaj-79	198	4	2008	DATE
emaj-79	199	1	dupont	ORG
emaj-79	200	1	blackwell publishing ltd	ORG
emaj-79	200	2	15	CARDINAL
emaj-79	200	3	2	CARDINAL
emaj-79	200	4	239	CARDINAL
emaj-79	201	1	devine	PERSON
emaj-79	201	2	k.	PERSON
emaj-79	201	3	seaton	GPE
emaj-79	201	4	1995	DATE
emaj-79	202	1	quarterly	DATE
emaj-79	203	1	winter, 1995	DATE
emaj-79	204	1	escudero	PERSON
emaj-79	204	2	w.s.	PERSON
emaj-79	204	3	2011	DATE
emaj-79	206	1	61	CARDINAL
emaj-79	206	2	7	CARDINAL
emaj-79	207	1	5 no 2 (	MONEY
emaj-79	207	2	issn 2158-8708	PERSON
emaj-79	207	3	baah aye kusi	PERSON
emaj-79	207	4	kwadjo ansah-adu	ORG
emaj-79	207	5	albert agyei	PERSON
emaj-79	207	6	fairfield	GPE
emaj-79	208	1	t.	PERSON
emaj-79	208	2	2001	DATE
emaj-79	210	1	december	DATE
emaj-79	210	2	371	CARDINAL
emaj-79	210	3	385	CARDINAL
emaj-79	211	1	ge	ORG
emaj-79	211	2	w.	PERSON
emaj-79	211	3	m. (	PERSON
emaj-79	211	4	2007	DATE
emaj-79	212	1	university of washington	ORG
emaj-79	213	1	gill	ORG
emaj-79	213	2	j. (1994	ORG
emaj-79	214	1	1994	DATE
emaj-79	215	1	gitman	ORG
emaj-79	215	2	l.	PERSON
emaj-79	215	3	1998	DATE
emaj-79	216	1	8th	ORDINAL
emaj-79	216	2	addison wesley	PERSON
emaj-79	216	3	2000	DATE
emaj-79	217	1	hawawini	PERSON
emaj-79	217	2	1999	DATE
emaj-79	218	1	1999	DATE
emaj-79	219	1	belascu	GPE
emaj-79	219	2	l.	GPE
emaj-79	219	3	2011	DATE
emaj-79	219	4	dupont	ORG
emaj-79	219	5	20	CARDINAL
emaj-79	220	1	1, 2011	DATE
emaj-79	221	1	45	CARDINAL
emaj-79	222	1	kose	GPE
emaj-79	222	2	j., & yiming	ORG
emaj-79	222	3	q.	PERSON
emaj-79	222	4	2003	DATE
emaj-79	224	1	federal reserve bank	ORG
emaj-79	224	2	new york	GPE
emaj-79	224	3	9	CARDINAL
emaj-79	224	4	1	DATE
emaj-79	224	5	107	CARDINAL
emaj-79	225	1	lauzen	ORG
emaj-79	225	2	l.	PERSON
emaj-79	225	3	1985	DATE
emaj-79	226	1	summer	DATE
emaj-79	226	2	1985	DATE
emaj-79	227	1	34	CARDINAL
emaj-79	228	1	t.j.	PERSON
emaj-79	228	2	2004	DATE
emaj-79	229	1	dupont	ORG
emaj-79	229	2	five	CARDINAL
emaj-79	230	1	81	DATE
emaj-79	230	2	3	CARDINAL
emaj-79	230	3	231	CARDINAL
emaj-79	231	1	t.	GPE
emaj-79	231	2	2002	DATE
emaj-79	232	1	five	CARDINAL
emaj-79	234	1	n.p.	PERSON
emaj-79	234	2	2009	DATE
emaj-79	236	1	8	CARDINAL
emaj-79	236	2	41	CARDINAL
emaj-79	237	1	p.l.	GPE
emaj-79	237	2	mortimer	PERSON
emaj-79	237	3	w.j.	GPE
emaj-79	237	4	keene	GPE
emaj-79	237	5	m.a.	GPE
emaj-79	237	6	henderson	GPE
emaj-79	237	7	l.r.	GPE
emaj-79	237	8	2009	DATE
emaj-79	238	1	dupont	ORG
emaj-79	239	1	38	DATE
emaj-79	239	2	1	CARDINAL
emaj-79	239	3	1-36	DATE
emaj-79	240	1	5 no 2 (	MONEY
emaj-79	240	2	issn 2158-8708	PERSON
emaj-79	240	3	ghana	GPE
emaj-79	240	4	five	CARDINAL
emaj-79	240	5	j. r., & o’hara	PERSON
emaj-79	240	6	2003	DATE
emaj-79	242	1	federal reserve bank	ORG
emaj-79	242	2	new york	GPE
emaj-79	242	3	9	CARDINAL
emaj-79	242	4	1	DATE
emaj-79	242	5	91	CARDINAL
emaj-79	242	6	t.s.	GPE
emaj-79	242	7	2008	DATE
emaj-79	243	1	dupont	ORG
emaj-79	244	1	83	DATE
emaj-79	244	2	3	CARDINAL
emaj-79	244	3	307-320	CARDINAL
emaj-79	244	4	mcclure	ORG
emaj-79	245	1	http://www.investopedia.com/articles/bas	NORP
emaj-79	246	1	mehra	PERSON
emaj-79	246	2	r. (	PERSON
emaj-79	246	3	2006	DATE
emaj-79	247	1	india	GPE
emaj-79	247	2	23	CARDINAL
emaj-79	247	3	8)	CARDINAL
emaj-79	247	4	744	CARDINAL
emaj-79	248	1	2011	DATE
emaj-79	249	1	20	CARDINAL
emaj-79	250	1	vol.1	ORG
emaj-79	250	2	2	CARDINAL
emaj-79	250	3	87–106	DATE
emaj-79	251	1	modigliani	ORG
emaj-79	251	2	f., & miller	ORG
emaj-79	251	3	m. h.	PERSON
emaj-79	251	4	1958	DATE
emaj-79	253	1	the american economic review	ORG
emaj-79	253	2	48(3	DATE
emaj-79	253	3	261	CARDINAL
emaj-79	254	1	c.b.	GPE
emaj-79	254	2	mishra	PERSON
emaj-79	254	3	a.k.	GPE
emaj-79	254	4	2000	DATE
emaj-79	255	1	dupont	ORG
emaj-79	256	1	asia pacific journal of management	ORG
emaj-79	256	2	22	CARDINAL
emaj-79	256	3	257–283	DATE
emaj-79	257	1	c., mcguigan	PERSON
emaj-79	257	2	j.	PERSON
emaj-79	257	3	rao	PERSON
emaj-79	257	4	r.	NORP
emaj-79	257	5	2007	DATE
emaj-79	259	1	thomson south-western, usa	ORG
emaj-79	259	2	2007	DATE
emaj-79	259	3	d., & penman	ORG
emaj-79	259	4	s. (2001	ORG
emaj-79	261	1	6, 109154	DATE
emaj-79	262	1	http://dx.doi.org/10.1023/a:10113382216	ORG
emaj-79	262	2	23	CARDINAL
emaj-79	262	3	j.	GPE
emaj-79	262	4	r.	NORP
emaj-79	262	5	1992	DATE
emaj-79	263	1	july, 1992	DATE
emaj-79	264	1	35	CARDINAL
emaj-79	264	2	palepu	PERSON
emaj-79	264	3	k., & healy	ORG
emaj-79	264	4	2008	DATE
emaj-79	265	1	fourth	ORDINAL
emaj-79	266	1	mason	PERSON
emaj-79	267	1	j., & hirst	ORG
emaj-79	267	2	d. (	GPE
emaj-79	267	3	2008	DATE
emaj-79	269	1	new york	GPE
emaj-79	269	2	ny	GPE
emaj-79	269	3	wiley	GPE
emaj-79	270	1	5 no 2 (	MONEY
emaj-79	270	2	issn 2158-8708	PERSON
emaj-79	270	3	baah aye kusi	PERSON
emaj-79	270	4	kwadjo ansah-adu	ORG
emaj-79	270	5	albert agyei	PERSON
emaj-79	270	6	richardson	PERSON
emaj-79	270	7	s.	GPE
emaj-79	270	8	sloan	GPE
emaj-79	270	9	r.	NORP
emaj-79	270	10	m.	PERSON
emaj-79	270	11	i.	PERSON
emaj-79	270	12	2006	DATE
emaj-79	272	1	81	CARDINAL
emaj-79	272	2	713–743	CARDINAL
emaj-79	272	3	ross	PERSON
emaj-79	272	4	s.	PERSON
emaj-79	272	5	westerfield	PERSON
emaj-79	272	6	r.	NORP
emaj-79	272	7	jaffe	PERSON
emaj-79	272	8	j.	PERSON
emaj-79	272	9	jordan	GPE
emaj-79	272	10	2008	DATE
emaj-79	273	1	eighth	ORDINAL
emaj-79	274	1	mcgraw hill	ORG
emaj-79	274	2	new york	GPE
emaj-79	274	3	2008	DATE
emaj-79	275	1	53	CARDINAL
emaj-79	275	2	selvarasu, a., agarwal	ORG
emaj-79	275	3	antonio, f.	GPE
emaj-79	275	4	jha	PERSON
emaj-79	275	5	w.	PERSON
emaj-79	275	6	ferreira	PERSON
emaj-79	275	7	2010	DATE
emaj-79	275	8	journal of economics	ORG
emaj-79	275	9	1	CARDINAL
emaj-79	275	10	7	CARDINAL
emaj-79	275	11	631-649	CARDINAL
emaj-79	276	1	m. (	PERSON
emaj-79	276	2	2004	DATE
emaj-79	278	1	ph.d	ORG
emaj-79	279	1	university of michigan	ORG
emaj-79	280	1	823	CARDINAL
emaj-79	280	2	m. (	PERSON
emaj-79	280	3	2008	DATE
emaj-79	282	1	823-853	MONEY
emaj-79	283	1	m. (2008	PERSON
emaj-79	285	1	4	CARDINAL
emaj-79	285	2	4	CARDINAL
emaj-79	285	3	190	CARDINAL
emaj-79	285	4	appendix appendix	PERSON
emaj-79	285	5	1	CARDINAL
emaj-79	285	6	2006-2009	DATE
emaj-79	285	7	obs w	ORG
emaj-79	285	8	0.94077	ORG
emaj-79	285	9	2.392	CARDINAL
emaj-79	285	10	2	CARDINAL
emaj-79	285	11	2006-2009	DATE
emaj-79	285	12	obs w	ORG
emaj-79	285	13	opm	ORG
emaj-79	285	14	0.9626	CARDINAL
emaj-79	285	15	2.0910	CARDINAL
emaj-79	286	1	6.3000 0.0000 lr	QUANTITY
emaj-79	286	2	85	CARDINAL
emaj-79	286	3	0.7765	ORG
emaj-79	286	4	80	CARDINAL
emaj-79	286	5	6.5730 0.0000 appendix 3	MONEY
emaj-79	286	6	2009-2012	DATE
emaj-79	286	7	obs w	ORG
emaj-79	286	8	98	CARDINAL
emaj-79	287	1	98	CARDINAL
emaj-79	287	2	98	CARDINAL
emaj-79	287	3	5.5570 0.0000 appendix 4	MONEY
emaj-79	287	4	2009-2012	DATE
emaj-79	287	5	obs w	ORG
emaj-79	287	6	74	CARDINAL
emaj-79	287	7	5	CARDINAL
emaj-79	287	8	2006-2009	DATE
emaj-79	287	9	5	CARDINAL
emaj-79	287	10	issn 2158-8708	PERSON
emaj-79	287	11	ghana	GPE
emaj-79	287	12	five	CARDINAL
emaj-79	287	13	3.41	CARDINAL
emaj-79	287	14	0.0646 appendix 6	CARDINAL
emaj-79	287	15	2009-2012	DATE
emaj-79	287	16	roe chi2(1	PRODUCT
emaj-79	287	17	0.33	CARDINAL
emaj-79	287	18	0.5681 appendix 7	MONEY
emaj-79	287	19	2006-2012	DATE
emaj-79	287	20	1.67	CARDINAL
emaj-79	287	21	1.65	CARDINAL
emaj-79	287	22	1.15	CARDINAL
emaj-79	287	23	0.865892	ORG
emaj-79	287	24	1.13	CARDINAL
emaj-79	287	25	1.03 0.972954	CARDINAL
emaj-79	287	26	1.33	CARDINAL
emaj-79	287	27	8	CARDINAL
emaj-79	287	28	2009-2012	DATE
emaj-79	287	29	2.23	CARDINAL
emaj-79	287	30	2.01	CARDINAL
emaj-79	287	31	opm	ORG
emaj-79	287	32	1.24	CARDINAL
emaj-79	287	33	1.08	CARDINAL
emaj-79	288	1	1.05	CARDINAL
emaj-79	288	2	1.52 appendix 9	QUANTITY
emaj-79	288	3	appendix 10	PRODUCT
emaj-79	290	1	2006 2007	DATE
emaj-79	290	2	2009	DATE
emaj-79	291	1	-.6 -.4	PERSON
emaj-79	294	1	2009 2010 2011	DATE