id	sid	eid	entity	type
faba-144	1	1	39	CARDINAL
faba-144	1	2	5	CARDINAL
faba-144	1	3	1	CARDINAL
faba-144	1	4	2023	CARDINAL
faba-144	1	5	issn 2603-5324	PERSON
faba-144	1	6	adam ndou department of finance	ORG
faba-144	1	7	university of south africa	ORG
faba-144	1	8	pretoria	GPE
faba-144	1	9	south africa	GPE
faba-144	1	10	20	CARDINAL
faba-144	1	11	2023	CARDINAL
faba-144	1	12	04	CARDINAL
faba-144	1	13	2023	CARDINAL
faba-144	1	14	25	DATE
faba-144	1	15	2023	CARDINAL
faba-144	5	1	two	CARDINAL
faba-144	5	2	gauteng	GPE
faba-144	5	3	mpumalanga	GPE
faba-144	5	4	south africa	GPE
faba-144	13	1	south africa	GPE
faba-144	14	1	jel	ORG
faba-144	15	1	endouaa@unisa.ac.za	ORG
faba-144	15	2	adam ndou	PERSON
faba-144	15	3	5	CARDINAL
faba-144	15	4	1	CARDINAL
faba-144	15	5	2023 40	CARDINAL
faba-144	15	6	strom et al. 2008	PERSON
faba-144	16	1	2015	DATE
faba-144	17	1	2020	DATE
faba-144	18	1	2011	DATE
faba-144	19	1	richman	PERSON
faba-144	19	2	mandara	PERSON
faba-144	19	3	2013	DATE
faba-144	23	1	europe	LOC
faba-144	23	2	koonce et al.	PERSON
faba-144	23	3	2008	DATE
faba-144	23	4	2010	DATE
faba-144	23	5	2013	DATE
faba-144	23	6	wisenblit et al	PERSON
faba-144	23	7	2013	DATE
faba-144	23	8	african	NORP
faba-144	24	1	south africa	GPE
faba-144	24	2	one	CARDINAL
faba-144	25	1	south africa	GPE
faba-144	26	1	south african	NORP
faba-144	27	1	south africa	GPE
faba-144	28	1	2022	CARDINAL
faba-144	29	1	2015	DATE
faba-144	29	2	van campenhout 2015	ORG
faba-144	30	1	2015	CARDINAL
faba-144	32	1	kim et al	PERSON
faba-144	32	2	2012	DATE
faba-144	35	1	2012	DATE
faba-144	36	1	homan	PERSON
faba-144	36	2	2016	DATE
faba-144	39	1	1967	DATE
faba-144	44	1	2	CARDINAL
faba-144	45	1	section 3 explores	LAW
faba-144	46	1	section 4	LAW
faba-144	47	1	section 5	LAW
faba-144	48	1	section 6	LAW
faba-144	50	1	2002	DATE
faba-144	51	1	1967	DATE
faba-144	51	2	four	CARDINAL
faba-144	54	1	adam ndou	ORG
faba-144	54	2	5	CARDINAL
faba-144	54	3	1	CARDINAL
faba-144	54	4	2023 41	CARDINAL
faba-144	55	1	1967	DATE
faba-144	55	2	2011	DATE
faba-144	56	1	bucciol	ORG
faba-144	56	2	2014	DATE
faba-144	58	1	1968	DATE
faba-144	59	1	martin	PERSON
faba-144	59	2	1983	DATE
faba-144	61	1	carlo et al	PERSON
faba-144	61	2	2007	DATE
faba-144	64	1	1968	DATE
faba-144	66	1	2017	DATE
faba-144	67	1	1967	DATE
faba-144	70	1	1967	DATE
faba-144	72	1	1968	DATE
faba-144	74	1	2017	DATE
faba-144	77	1	martin 1983	PERSON
faba-144	78	1	2006	DATE
faba-144	80	1	bucciol	PERSON
faba-144	80	2	2014	DATE
faba-144	85	1	1967	DATE
faba-144	86	1	adam ndou	PERSON
faba-144	86	2	5	CARDINAL
faba-144	86	3	1	CARDINAL
faba-144	86	4	2023 42	CARDINAL
faba-144	86	5	1968	DATE
faba-144	87	1	neill	PERSON
faba-144	87	2	1960	DATE
faba-144	92	1	pong et al	PERSON
faba-144	93	1	2005	DATE
faba-144	95	1	2005	DATE
faba-144	98	1	2016	DATE
faba-144	101	1	2016	DATE
faba-144	104	1	2005	DATE
faba-144	105	1	carlson	PERSON
faba-144	105	2	1988	DATE
faba-144	107	1	fisher 2003	PERSON
faba-144	108	1	2011	DATE
faba-144	113	1	2015	DATE
faba-144	114	1	2021	CARDINAL
faba-144	115	1	moschis 1985	DATE
faba-144	117	1	2010	DATE
faba-144	118	1	1994	DATE
faba-144	120	1	2016	DATE
faba-144	121	1	1	CARDINAL
faba-144	121	2	four	CARDINAL
faba-144	122	1	adam ndou	PERSON
faba-144	122	2	5	CARDINAL
faba-144	122	3	1	CARDINAL
faba-144	122	4	2023 43	CARDINAL
faba-144	122	5	1	CARDINAL
faba-144	122	6	1	CARDINAL
faba-144	126	1	adams et al	PERSON
faba-144	126	2	2014	DATE
faba-144	127	1	newhart 2018	ORG
faba-144	130	1	5	CARDINAL
faba-144	130	2	1	CARDINAL
faba-144	130	3	5	CARDINAL
faba-144	131	1	south africa	GPE
faba-144	131	2	the age of 18	DATE
faba-144	131	3	35	DATE
faba-144	132	1	south africa	GPE
faba-144	134	1	south africa	GPE
faba-144	134	2	nine	CARDINAL
faba-144	134	3	three	CARDINAL
faba-144	134	4	gauteng	GPE
faba-144	134	5	western cape	LOC
faba-144	134	6	six	CARDINAL
faba-144	134	7	eastern cape	LOC
faba-144	134	8	limpopo	GPE
faba-144	134	9	mpumalanga	GPE
faba-144	134	10	kwazulu	GPE
faba-144	134	11	northern cape	LOC
faba-144	135	1	firstly	ORDINAL
faba-144	136	1	one	CARDINAL
faba-144	136	2	first	ORDINAL
faba-144	136	3	two	CARDINAL
faba-144	136	4	one	CARDINAL
faba-144	137	1	gauteng	GPE
faba-144	138	1	gauteng	GPE
faba-144	138	2	mpumalanga	PERSON
faba-144	139	1	0f 500	CARDINAL
faba-144	139	2	1967	DATE
faba-144	139	3	morgan’s	ORG
faba-144	139	4	1970	DATE
faba-144	140	1	423	CARDINAL
faba-144	140	2	african	NORP
faba-144	140	3	94%	PERCENT
faba-144	142	1	bartlett	PERSON
faba-144	143	1	0.50	CARDINAL
faba-144	144	1	adam ndou	ORG
faba-144	144	2	5	CARDINAL
faba-144	144	3	1	CARDINAL
faba-144	144	4	2023 44	DATE
faba-144	144	5	bartlett	PERSON
faba-144	144	6	0.05	CARDINAL
faba-144	145	1	±0.50	ORG
faba-144	145	2	2014	DATE
faba-144	146	1	0.30	CARDINAL
faba-144	147	1	johnson 2009	PERSON
faba-144	148	1	0.60	CARDINAL
faba-144	148	2	cohen et al.	PERSON
faba-144	148	3	2018	DATE
faba-144	152	1	bartlett	PERSON
faba-144	153	1	1	CARDINAL
faba-144	153	2	bartlett	PERSON
faba-144	154	1	1	CARDINAL
faba-144	154	2	bartlett	PERSON
faba-144	154	3	kaiser-meyer	ORG
faba-144	154	4	bartlett	PERSON
faba-144	154	5	sphericity approx	FAC
faba-144	155	1	chi-square	PERSON
faba-144	156	1	0.766	CARDINAL
faba-144	156	2	0.612 316.733 11	MONEY
faba-144	156	3	0.869 2145.534 12	MONEY
faba-144	156	4	0.768	CARDINAL
faba-144	156	5	13 0.002	CARDINAL
faba-144	156	6	spss	ORG
faba-144	156	7	1	CARDINAL
faba-144	156	8	0.612 to	CARDINAL
faba-144	156	9	0.869	CARDINAL
faba-144	156	10	0.60	CARDINAL
faba-144	157	1	bartlett	PERSON
faba-144	157	2	0.05	CARDINAL
faba-144	159	1	2	CARDINAL
faba-144	160	1	2	CARDINAL
faba-144	161	1	7	CARDINAL
faba-144	161	2	3.42 1.53	CARDINAL
faba-144	161	3	3	CARDINAL
faba-144	161	4	3.83 1.32	CARDINAL
faba-144	161	5	5	CARDINAL
faba-144	161	6	0.531 0.932 3.14 1.24	MONEY
faba-144	161	7	4	CARDINAL
faba-144	161	8	1.42	CARDINAL
faba-144	161	9	6	CARDINAL
faba-144	161	10	3.03 1.29	CARDINAL
faba-144	161	11	spss	ORG
faba-144	161	12	2	CARDINAL
faba-144	161	13	five	CARDINAL
faba-144	161	14	0.30	CARDINAL
faba-144	162	1	0.320	CARDINAL
faba-144	162	2	0.951	CARDINAL
faba-144	163	1	0.6	CARDINAL
faba-144	165	1	3.83	CARDINAL
faba-144	165	2	3.42	CARDINAL
faba-144	165	3	3.14	CARDINAL
faba-144	165	4	3.03	CARDINAL
faba-144	165	5	2.80	CARDINAL
faba-144	167	1	1.53	CARDINAL
faba-144	168	1	1.42	CARDINAL
faba-144	170	1	two	CARDINAL
faba-144	171	1	3	CARDINAL
faba-144	171	2	adam ndou	PERSON
faba-144	171	3	5	CARDINAL
faba-144	171	4	1	CARDINAL
faba-144	171	5	2023 45	DATE
faba-144	172	1	less than 0.05	CARDINAL
faba-144	173	1	3	CARDINAL
faba-144	173	2	1 0.0733	CARDINAL
faba-144	173	3	0.697	CARDINAL
faba-144	173	4	1	CARDINAL
faba-144	173	5	1 0.357	CARDINAL
faba-144	173	6	1	CARDINAL
faba-144	173	7	1 0.640	CARDINAL
faba-144	175	1	0.01	CARDINAL
faba-144	175	2	2	CARDINAL
faba-144	177	1	pearson	PERSON
faba-144	177	2	0.733	CARDINAL
faba-144	178	1	54%	PERCENT
faba-144	183	1	pearson	PERSON
faba-144	184	1	-14 %	PERCENT
faba-144	189	1	pearson	PERSON
faba-144	189	2	0.697	CARDINAL
faba-144	190	1	48 %	PERCENT
faba-144	195	1	pearson	PERSON
faba-144	195	2	0.640	CARDINAL
faba-144	196	1	41 %	PERCENT
faba-144	200	1	4	CARDINAL
faba-144	200	2	4	CARDINAL
faba-144	204	1	adam ndou	PERSON
faba-144	204	2	5	CARDINAL
faba-144	204	3	1	CARDINAL
faba-144	204	4	2023 46	DATE
faba-144	204	5	4	CARDINAL
faba-144	205	1	three	CARDINAL
faba-144	207	1	koonce et al.	PERSON
faba-144	207	2	2008	DATE
faba-144	207	3	2010	DATE
faba-144	207	4	2013	DATE
faba-144	207	5	wisenblit et al	PERSON
faba-144	207	6	2013	DATE
faba-144	208	1	wisenblit et al	PERSON
faba-144	209	1	2013	DATE
faba-144	214	1	four	CARDINAL
faba-144	219	1	h4	ORG
faba-144	229	1	adams	PERSON
faba-144	229	2	j., h. t. a. khan	ORG
faba-144	229	3	r. raeside	PERSON
faba-144	230	1	2014	DATE
faba-144	232	1	2nd	ORDINAL
faba-144	233	1	london	GPE
faba-144	234	1	x. l.	PERSON
faba-144	234	2	m. saayman	PERSON
faba-144	235	1	2021	CARDINAL
faba-144	237	1	academy of accounting	ORG
faba-144	237	2	25(3	CARDINAL
faba-144	237	3	1-15	DATE
faba-144	238	1	babbie	ORG
faba-144	241	1	13th	ORDINAL
faba-144	242	1	wadsworth	PERSON
faba-144	243	1	1968	DATE
faba-144	245	1	255	CARDINAL
faba-144	246	1	1967	DATE
faba-144	247	1	three	CARDINAL
faba-144	248	1	43-88	DATE
faba-144	250	1	2015	CARDINAL
faba-144	252	1	phd thesis	PERSON
faba-144	253	1	virginia polytechnic institute	ORG
faba-144	253	2	state university	ORG
faba-144	253	3	virginia	GPE
faba-144	253	4	bednar	GPE
faba-144	253	5	d. e.	PERSON
faba-144	253	6	t. d. fisher	PERSON
faba-144	254	1	2003	DATE
faba-144	256	1	38(152	DATE
faba-144	256	2	607–621	CARDINAL
faba-144	257	1	adam ndou	PERSON
faba-144	257	2	5	CARDINAL
faba-144	257	3	1	CARDINAL
faba-144	257	4	2023	CARDINAL
faba-144	257	5	47	CARDINAL
faba-144	257	6	e. j. 2022	PERSON
faba-144	259	1	3(1	CARDINAL
faba-144	259	2	1-5	CARDINAL
faba-144	259	3	bucciol, a.	PERSON
faba-144	259	4	m. veronesi	PERSON
faba-144	260	1	2014	DATE
faba-144	262	1	45	CARDINAL
faba-144	262	2	1	CARDINAL
faba-144	263	1	carlo	ORG
faba-144	263	2	m. mcginley	PERSON
faba-144	263	3	r. hayes	PERSON
faba-144	263	4	c. batenhorst	PERSON
faba-144	263	5	j. wilkinson	PERSON
faba-144	263	6	2007	DATE
faba-144	266	1	168(2	DATE
faba-144	266	2	147	CARDINAL
faba-144	267	1	carlson	PERSON
faba-144	267	2	l.	PERSON
faba-144	267	3	s. grossbart	PERSON
faba-144	267	4	1988	DATE
faba-144	269	1	15(1	CARDINAL
faba-144	269	2	77-94	DATE
faba-144	270	1	carlson	PERSON
faba-144	270	2	l.	GPE
faba-144	270	3	r. n. laczniak	PERSON
faba-144	270	4	c. wertley	PERSON
faba-144	271	1	2011	DATE
faba-144	273	1	51(2	CARDINAL
faba-144	273	2	427	CARDINAL
faba-144	274	1	cohen	PERSON
faba-144	274	2	l.	PERSON
faba-144	274	3	l. manion	PERSON
faba-144	274	4	k. morrison.	PERSON
faba-144	274	5	2018	DATE
faba-144	276	1	8th	ORDINAL
faba-144	277	1	london	GPE
faba-144	278	1	r.j.	GPE
faba-144	278	2	d. hastings	PERSON
faba-144	278	3	d. g. lagace-seguin	PERSON
faba-144	278	4	c. e. moulton	PERSON
faba-144	279	1	2002	DATE
faba-144	281	1	2	CARDINAL
faba-144	281	2	1	CARDINAL
faba-144	282	1	danes	ORG
faba-144	282	2	s. m. 1994	PERSON
faba-144	284	1	5:127-146	CARDINAL
faba-144	285	1	drever	GPE
faba-144	285	2	a. i.	PERSON
faba-144	285	3	e. odders-white	PERSON
faba-144	285	4	c. w. kalish	PERSON
faba-144	285	5	n. m. else-quest	PERSON
faba-144	285	6	e. m. hoagland	PERSON
faba-144	285	7	e. n. nelms	PERSON
faba-144	286	1	2015	DATE
faba-144	288	1	49(1	PRODUCT
faba-144	288	2	13	CARDINAL
faba-144	289	1	estlein	PERSON
faba-144	289	2	r. 2016	PERSON
faba-144	291	1	1st	ORDINAL
faba-144	292	1	new york	GPE
faba-144	292	2	john wiley &	ORG
faba-144	293	1	m. c.	PERSON
faba-144	293	2	s. d. hannah	PERSON
faba-144	293	3	s. chatterjee	PERSON
faba-144	294	1	2013	DATE
faba-144	296	1	63	CARDINAL
faba-144	297	1	grinstein-weiss	ORG
faba-144	297	2	m., j. s. spader	PERSON
faba-144	297	3	y. h. yeo	PERSON
faba-144	297	4	c. c. key	PERSON
faba-144	297	5	e. b. freeze	PERSON
faba-144	298	1	2012	DATE
faba-144	300	1	36(4	CARDINAL
faba-144	300	2	257	CARDINAL
faba-144	301	1	grohmann	ORG
faba-144	301	2	r. kouwenberg	PERSON
faba-144	301	3	l. menkhoff	PERSON
faba-144	301	4	2015	DATE
faba-144	303	1	51	CARDINAL
faba-144	303	2	114	CARDINAL
faba-144	304	1	c. g.	PERSON
faba-144	304	2	s. m. danes	PERSON
faba-144	305	1	2011	DATE
faba-144	307	1	32	CARDINAL
faba-144	307	2	644-667	CARDINAL
faba-144	308	1	c. g.	PERSON
faba-144	308	2	s. k. ray	PERSON
faba-144	308	3	j. j. xiao	PERSON
faba-144	308	4	2016	DATE
faba-144	310	1	j.j. xiao	PERSON
faba-144	311	1	2nd	ORDINAL
faba-144	312	1	zurich	GPE
faba-144	313	1	j. f. jr.	PERSON
faba-144	313	2	w. c. black	PERSON
faba-144	313	3	b. j. babin	PERSON
faba-144	313	4	r. e. anderson	PERSON
faba-144	314	1	2014	DATE
faba-144	316	1	7th	ORDINAL
faba-144	317	1	harlow	PERSON
faba-144	318	1	pearson	PERSON
faba-144	319	1	homan	ORG
faba-144	319	2	a. m. 2016	PERSON
faba-144	321	1	msc thesis	PERSON
faba-144	322	1	university of groningen	ORG
faba-144	322	2	netherlands	GPE
faba-144	323	1	kim	PERSON
faba-144	323	2	j., s. chatterjee	PERSON
faba-144	323	3	j. e. kim.	PERSON
faba-144	323	4	2012	DATE
faba-144	324	1	the united states	GPE
faba-144	324	2	23(2	CARDINAL
faba-144	324	3	55-67	DATE
faba-144	325	1	koonce	PERSON
faba-144	325	2	j. c.	PERSON
faba-144	325	3	t. a. mauldin	PERSON
faba-144	325	4	a. m.	PERSON
faba-144	325	5	j. jordan.	PERSON
faba-144	326	1	2008	DATE
faba-144	328	1	19(2	DATE
faba-144	328	2	19	CARDINAL
faba-144	329	1	krejcie	PERSON
faba-144	329	2	r. v.	PERSON
faba-144	329	3	d. w. morgan	PERSON
faba-144	329	4	1970	DATE
faba-144	331	1	30	CARDINAL
faba-144	331	2	607	CARDINAL
faba-144	331	3	e. e.	PERSON
faba-144	331	4	j. a. martin	PERSON
faba-144	332	1	1983	DATE
faba-144	333	1	4th	ORDINAL
faba-144	334	1	new york	GPE
faba-144	335	1	john wiley &	ORG
faba-144	336	1	mikeska	PERSON
faba-144	336	2	j., r. l. harrison	PERSON
faba-144	336	3	l. carlson.	PERSON
faba-144	337	1	2017	DATE
faba-144	339	1	245-256	CARDINAL
faba-144	340	1	1985	DATE
faba-144	342	1	11(4	DATE
faba-144	342	2	898	CARDINAL
faba-144	343	1	neill,	PERSON
faba-144	343	2	a. s. 1960	PERSON
faba-144	345	1	new york	GPE
faba-144	345	2	hart publishing co.	ORG
faba-144	345	3	s.	PERSON
faba-144	345	4	l. hao	PERSON
faba-144	345	5	e. gardner	PERSON
faba-144	346	1	2005	DATE
faba-144	347	1	asian	NORP
faba-144	347	2	hispanic	NORP
faba-144	348	1	quarterly	DATE
faba-144	348	2	929	CARDINAL
faba-144	349	1	s. b.	PERSON
faba-144	349	2	j. mandara.	PERSON
faba-144	350	1	2013	DATE
faba-144	352	1	62	CARDINAL
faba-144	352	2	625	CARDINAL
faba-144	353	1	sabri	GPE
faba-144	353	2	m. f.	PERSON
faba-144	353	3	c. g. gudmunson	PERSON
faba-144	353	4	t. s. griesdorn	PERSON
faba-144	353	5	l. r. dean	PERSON
faba-144	354	1	2020	DATE
faba-144	356	1	31(2	CARDINAL
faba-144	356	2	267283	DATE
faba-144	357	1	adam ndou	PERSON
faba-144	357	2	5	CARDINAL
faba-144	357	3	1	CARDINAL
faba-144	357	4	2023 48	DATE
faba-144	357	5	j.	PERSON
faba-144	358	1	2016	DATE
faba-144	361	1	2nd	ORDINAL
faba-144	362	1	new york	GPE
faba-144	363	1	j.	PERSON
faba-144	363	2	s. shim	PERSON
faba-144	363	3	a. mishra	PERSON
faba-144	363	4	c. tang	PERSON
faba-144	364	1	2010	DATE
faba-144	366	1	453	CARDINAL
faba-144	367	1	s.	PERSON
faba-144	367	2	b. l. barber	PERSON
faba-144	367	3	n. a. card	PERSON
faba-144	367	4	j. j. xia	PERSON
faba-144	367	5	j. serido	PERSON
faba-144	368	1	2010	DATE
faba-144	369	1	first-year	DATE
faba-144	370	1	39(12	CARDINAL
faba-144	370	2	14571470	DATE
faba-144	371	1	soward	ORG
faba-144	371	2	k. w. 2006	PERSON
faba-144	373	1	67	CARDINAL
faba-144	373	2	11	CARDINAL
faba-144	374	1	strom	PERSON
faba-144	374	2	r. d.	PERSON
faba-144	374	3	p. s. strom	PERSON
faba-144	374	4	t. e. beckert.	PERSON
faba-144	375	1	2008	DATE
faba-144	376	1	hispanic	NORP
faba-144	376	2	43	CARDINAL
faba-144	376	3	525	CARDINAL
faba-144	377	1	van campenhout	PERSON
faba-144	377	2	2015	CARDINAL
faba-144	379	1	49(1	PRODUCT
faba-144	379	2	186	CARDINAL
faba-144	380	1	vanderstoep	ORG
faba-144	380	2	s. w.	PERSON
faba-144	380	3	d. d. johnson	PERSON
faba-144	380	4	2009	DATE
faba-144	382	1	san francisco	GPE
faba-144	382	2	wiley	PERSON
faba-144	383	1	wisenblit	PERSON
faba-144	383	2	j.z.	GPE
faba-144	383	3	r. priluck	PERSON
faba-144	383	4	s. f. pirog	PERSON
faba-144	384	1	2013	DATE
faba-144	386	1	320	CARDINAL
faba-144	387	1	yamane	ORG
faba-144	387	2	t. 1967.	ORG
faba-144	388	1	2nd	ORDINAL
faba-144	389	1	new york	GPE
faba-144	389	2	harper	PERSON
faba-144	390	1	a. y. f. 2018	PERSON
faba-144	391	1	chinese	NORP
faba-144	391	2	hong kong	GPE
faba-144	392	1	39	CARDINAL
faba-144	392	2	566	CARDINAL
faba-144	393	1	phd	PERSON
faba-144	393	2	african	NORP
faba-144	393	3	south africa	GPE