id	sid	eid	entity	type
faba-77	1	1	1	CARDINAL
faba-77	1	2	4	CARDINAL
faba-77	1	3	1	CARDINAL
faba-77	1	4	2022	CARDINAL
faba-77	1	5	south africa	GPE
faba-77	1	6	dombeu1	PERSON
faba-77	1	7	josue mbonigaba1	PERSON
faba-77	1	8	odunayo2	EVENT
faba-77	2	1	1school	CARDINAL
faba-77	2	2	university of kwazulu-natal	ORG
faba-77	2	3	south africa	GPE
faba-77	2	4	2departments	CARDINAL
faba-77	2	5	accounting & informatics	ORG
faba-77	2	6	durban university of technology	ORG
faba-77	2	7	south africa	GPE
faba-77	2	8	jse	ORG
faba-77	2	9	johannesburg stock exchange	ORG
faba-77	2	10	jse	ORG
faba-77	4	1	five	CARDINAL
faba-77	7	1	800	CARDINAL
faba-77	7	2	80	CARDINAL
faba-77	7	3	jse	PERSON
faba-77	7	4	2009-2018	DATE
faba-77	8	1	tobin q.	PERSON
faba-77	10	1	tobin q.	PERSON
faba-77	12	1	jse	ORG
faba-77	16	1	4	CARDINAL
faba-77	16	2	1	CARDINAL
faba-77	16	3	2	CARDINAL
faba-77	16	4	five	CARDINAL
faba-77	16	5	the johannesburg stock exchange	ORG
faba-77	16	6	jse	ORG
faba-77	17	1	chan et al.	ORG
faba-77	17	2	2006	DATE
faba-77	17	3	salerno	PERSON
faba-77	17	4	2014	DATE
faba-77	17	5	2016	DATE
faba-77	20	1	2004	DATE
faba-77	20	2	2006	DATE
faba-77	20	3	salerno	PERSON
faba-77	20	4	2014	DATE
faba-77	20	5	sodan	ORG
faba-77	20	6	2015	DATE
faba-77	21	1	francis et al.	PERSON
faba-77	21	2	2004	DATE
faba-77	22	1	chan et al.	PERSON
faba-77	22	2	2006	DATE
faba-77	23	1	chan et.	ORG
faba-77	23	2	2006	DATE
faba-77	23	3	2016	DATE
faba-77	26	1	kacharava	PERSON
faba-77	26	2	2018	DATE
faba-77	26	3	2015	DATE
faba-77	26	4	2003	DATE
faba-77	27	1	enron	ORG
faba-77	27	2	worldcom	ORG
faba-77	27	3	south africa	GPE
faba-77	27	4	fidentia	PERSON
faba-77	27	5	chan et al.	PERSON
faba-77	27	6	2006	DATE
faba-77	27	7	2015	DATE
faba-77	29	1	chan et al.	ORG
faba-77	29	2	2006	DATE
faba-77	32	1	francis et al.	PERSON
faba-77	32	2	2004	DATE
faba-77	32	3	2010	DATE
faba-77	32	4	perotti	NORP
faba-77	32	5	2014	DATE
faba-77	32	6	2014	DATE
faba-77	33	1	five	CARDINAL
faba-77	33	2	jse	FAC
faba-77	35	1	2010	DATE
faba-77	35	2	gutierrez	PERSON
faba-77	35	3	2017	DATE
faba-77	36	1	five	CARDINAL
faba-77	36	2	athanasakou	GPE
faba-77	36	3	olsson	GPE
faba-77	36	4	2016	DATE
faba-77	36	5	francis et al.	PERSON
faba-77	36	6	2004	DATE
faba-77	36	7	two	CARDINAL
faba-77	37	1	firstly	ORDINAL
faba-77	39	1	2015	DATE
faba-77	39	2	five	CARDINAL
faba-77	41	1	secondly	ORDINAL
faba-77	45	1	gutierrez	PERSON
faba-77	45	2	2017	DATE
faba-77	46	1	asian	NORP
faba-77	46	2	4	CARDINAL
faba-77	46	3	1	CARDINAL
faba-77	46	4	south africa	GPE
faba-77	48	1	ayu and ahmar	ORG
faba-77	48	2	2013	DATE
faba-77	48	3	hejazi et al.	PERSON
faba-77	48	4	2014	DATE
faba-77	52	1	2010	DATE
faba-77	53	1	2013	DATE
faba-77	54	1	south african	NORP
faba-77	54	2	ames	GPE
faba-77	54	3	2013	DATE
faba-77	54	4	2015	DATE
faba-77	54	5	sellami	PERSON
faba-77	54	6	slimi	ORG
faba-77	54	7	2016	DATE
faba-77	55	1	yeboach	GPE
faba-77	55	2	2015	DATE
faba-77	55	3	jordaan et al.	PERSON
faba-77	55	4	2018	DATE
faba-77	57	1	south africa’s	GPE
faba-77	58	1	1	CARDINAL
faba-77	58	2	jse	ORG
faba-77	59	1	2	CARDINAL
faba-77	59	2	jse	ORG
faba-77	61	1	south africa	GPE
faba-77	63	1	section 2	LAW
faba-77	64	1	section 3	LAW
faba-77	64	2	section 4	LAW
faba-77	65	1	section 5	DATE
faba-77	68	1	2010	DATE
faba-77	70	1	ferrero	ORG
faba-77	70	2	2014	DATE
faba-77	72	1	2001	DATE
faba-77	72	2	francis et al.	PERSON
faba-77	72	3	2004	DATE
faba-77	72	4	bowen et al.	PERSON
faba-77	72	5	2008	DATE
faba-77	72	6	2009	DATE
faba-77	73	1	madhumathi	PERSON
faba-77	73	2	2011	DATE
faba-77	75	1	mahmud et al	PERSON
faba-77	75	2	2009	DATE
faba-77	75	3	ahmar	GPE
faba-77	75	4	2013	DATE
faba-77	75	5	malaysia	GPE
faba-77	75	6	indonesia	GPE
faba-77	77	1	hejazi et al	ORG
faba-77	78	1	2014	DATE
faba-77	78	2	iran	GPE
faba-77	81	1	4	CARDINAL
faba-77	81	2	1	CARDINAL
faba-77	81	3	2022 4	DATE
faba-77	82	1	2008	DATE
faba-77	83	1	francis et al	PERSON
faba-77	84	1	2005	DATE
faba-77	85	1	2004	DATE
faba-77	85	2	2008	DATE
faba-77	85	3	2009	DATE
faba-77	85	4	2017	DATE
faba-77	87	1	lambert et al	PERSON
faba-77	88	1	2012	DATE
faba-77	93	1	two	CARDINAL
faba-77	95	1	2014	DATE
faba-77	95	2	1973	DATE
faba-77	96	1	yeh et al.	PERSON
faba-77	96	2	2014:239	CARDINAL
faba-77	97	1	2014	DATE
faba-77	98	1	shehata	PERSON
faba-77	98	2	2014	DATE
faba-77	101	1	fasb	ORG
faba-77	101	2	dunne et al.	PERSON
faba-77	101	3	2008	DATE
faba-77	102	1	2010	DATE
faba-77	104	1	2010	DATE
faba-77	106	1	chan et al.	PERSON
faba-77	106	2	2006	DATE
faba-77	110	1	dunne et al.	PERSON
faba-77	110	2	2008	DATE
faba-77	110	3	2012	DATE
faba-77	110	4	eliwa	ORG
faba-77	110	5	2015	DATE
faba-77	111	1	2014	DATE
faba-77	113	1	five	CARDINAL
faba-77	117	1	4	CARDINAL
faba-77	117	2	1	CARDINAL
faba-77	119	1	2002	DATE
faba-77	120	1	one	CARDINAL
faba-77	122	1	1994	DATE
faba-77	122	2	kim et al.	PERSON
faba-77	122	3	2005	DATE
faba-77	122	4	barth et al.	PERSON
faba-77	122	5	2016	DATE
faba-77	123	1	2002	DATE
faba-77	123	2	2004	DATE
faba-77	126	1	chan et al	PERSON
faba-77	126	2	2006	DATE
faba-77	126	3	francis et al	PERSON
faba-77	127	1	2005	DATE
faba-77	129	1	2010	DATE
faba-77	133	1	xu	PERSON
faba-77	133	2	lu	PERSON
faba-77	133	3	2008	DATE
faba-77	133	4	kan	ORG
faba-77	133	5	watts	GPE
faba-77	133	6	2009	DATE
faba-77	136	1	watts	LOC
faba-77	136	2	2003	DATE
faba-77	137	1	watts	LOC
faba-77	137	2	2008	DATE
faba-77	138	1	two	CARDINAL
faba-77	138	2	ryan	PERSON
faba-77	138	3	2005	DATE
faba-77	139	1	xu	PERSON
faba-77	139	2	lu	PERSON
faba-77	139	3	2008	DATE
faba-77	139	4	ryan	PERSON
faba-77	139	5	2005	DATE
faba-77	139	6	taylor	PERSON
faba-77	139	7	2015	DATE
faba-77	143	1	ge	ORG
faba-77	143	2	2006	DATE
faba-77	143	3	1990	DATE
faba-77	144	1	francis	PERSON
faba-77	144	2	2004	DATE
faba-77	144	3	2009	DATE
faba-77	149	1	1973	DATE
faba-77	149	2	1996	DATE
faba-77	149	3	tucker	PERSON
faba-77	149	4	zarowin, 2006	DATE
faba-77	151	1	goel & thakor	ORG
faba-77	151	2	2003	DATE
faba-77	152	1	2003	DATE
faba-77	152	2	4	CARDINAL
faba-77	152	3	1	CARDINAL
faba-77	154	1	2003	DATE
faba-77	155	1	mcinnis	ORG
faba-77	155	2	2010	DATE
faba-77	155	3	erickson et al	PERSON
faba-77	155	4	2017	CARDINAL
faba-77	162	1	five	CARDINAL
faba-77	163	1	2015	CARDINAL
faba-77	166	1	two	CARDINAL
faba-77	166	2	francis et al.	PERSON
faba-77	166	3	2005	DATE
faba-77	168	1	athanasakou	GPE
faba-77	168	2	2016	DATE
faba-77	174	1	jse	ORG
faba-77	174	2	2009	DATE
faba-77	174	3	2018	DATE
faba-77	175	1	peasnell et al.	PERSON
faba-77	175	2	2005	DATE
faba-77	175	3	2015	DATE
faba-77	176	1	1	CARDINAL
faba-77	176	2	2	CARDINAL
faba-77	176	3	3	CARDINAL
faba-77	176	4	5 past consecutive years	DATE
faba-77	176	5	5 years	DATE
faba-77	176	6	2009	DATE
faba-77	177	1	800	CARDINAL
faba-77	177	2	80	CARDINAL
faba-77	177	3	225	CARDINAL
faba-77	180	1	4	CARDINAL
faba-77	180	2	1	CARDINAL
faba-77	181	1	the 1st	DATE
faba-77	181	2	99th	ORDINAL
faba-77	182	1	spss	ORG
faba-77	182	2	27	CARDINAL
faba-77	188	1	tobin	ORG
faba-77	188	2	1	CARDINAL
faba-77	188	3	2	CARDINAL
faba-77	189	1	1	CARDINAL
faba-77	190	1	2	CARDINAL
faba-77	192	1	2002	DATE
faba-77	193	1	2008	DATE
faba-77	193	2	2015	CARDINAL
faba-77	194	1	2002	DATE
faba-77	194	2	3	CARDINAL
faba-77	196	1	1,3,21,10	CARDINAL
faba-77	196	2	3	CARDINAL
faba-77	196	3	the year	DATE
faba-77	196	4	the year	DATE
faba-77	196	5	tsales	CARDINAL
faba-77	196	6	year	DATE
faba-77	196	7	tppe	ORG
faba-77	196	8	year t ;	DATE
faba-77	197	1	the beginning of the year	DATE
faba-77	198	1	5 years	DATE
faba-77	199	1	two	CARDINAL
faba-77	200	1	1997	DATE
faba-77	200	2	conser1	PERSON
faba-77	200	3	khan	GPE
faba-77	200	4	watts	GPE
faba-77	200	5	2009	DATE
faba-77	201	1	1997	DATE
faba-77	202	1	1997	DATE
faba-77	202	2	4	CARDINAL
faba-77	202	3	1,0101	CARDINAL
faba-77	203	1	4	CARDINAL
faba-77	203	2	1	CARDINAL
faba-77	203	3	0	CARDINAL
faba-77	205	1	1	CARDINAL
faba-77	205	2	the year	DATE
faba-77	205	3	4	CARDINAL
faba-77	205	4	1	CARDINAL
faba-77	205	5	2022 8	DATE
faba-77	205	6	4	CARDINAL
faba-77	205	7	conser1	PERSON
faba-77	205	8	010	CARDINAL
faba-77	208	1	conser2	PERSON
faba-77	208	2	ryan	PERSON
faba-77	208	3	2000	DATE
faba-77	208	4	ahmed	PERSON
faba-77	208	5	duellman	PERSON
faba-77	208	6	2007	DATE
faba-77	208	7	2015	DATE
faba-77	210	1	2010	DATE
faba-77	212	1	5	CARDINAL
faba-77	213	1	101	CARDINAL
faba-77	213	2	5	CARDINAL
faba-77	215	1	1	CARDINAL
faba-77	215	2	1	CARDINAL
faba-77	215	3	higher than one	CARDINAL
faba-77	215	4	1	CARDINAL
faba-77	215	5	zero	CARDINAL
faba-77	215	6	persakis & iatridis	ORG
faba-77	215	7	2015	DATE
faba-77	216	1	2004	DATE
faba-77	217	1	6	CARDINAL
faba-77	218	1	2	CARDINAL
faba-77	218	2	6	CARDINAL
faba-77	218	3	the year	DATE
faba-77	218	4	2	CARDINAL
faba-77	218	5	the year	DATE
faba-77	218	6	5	CARDINAL
faba-77	221	1	2003	DATE
faba-77	221	2	perotti	GPE
faba-77	221	3	2014	DATE
faba-77	221	4	2015	CARDINAL
faba-77	222	1	7	CARDINAL
faba-77	223	1	the beginning of year	DATE
faba-77	224	1	tititi cfooismooth	PERSON
faba-77	224	2	7	CARDINAL
faba-77	226	1	five-years	DATE
faba-77	229	1	mahmud et al	PERSON
faba-77	230	1	2009	DATE
faba-77	230	2	gaio	ORG
faba-77	230	3	2011	DATE
faba-77	230	4	kuncova et al	PERSON
faba-77	231	1	2016	CARDINAL
faba-77	232	1	bowen	PERSON
faba-77	232	2	2008	DATE
faba-77	232	3	ahmad et al.	PERSON
faba-77	232	4	2015	DATE
faba-77	232	5	mahmud et al.	PERSON
faba-77	232	6	2009	DATE
faba-77	232	7	ahmed	PERSON
faba-77	232	8	duellman	PERSON
faba-77	232	9	2011	DATE
faba-77	233	1	4	CARDINAL
faba-77	233	2	1	CARDINAL
faba-77	234	1	1	CARDINAL
faba-77	235	1	1	CARDINAL
faba-77	235	2	conser1 conser2	PERSON
faba-77	235	3	0.003 1 conser2	QUANTITY
faba-77	235	4	1	CARDINAL
faba-77	235	5	0.144	CARDINAL
faba-77	235	6	1	CARDINAL
faba-77	235	7	0.075	CARDINAL
faba-77	235	8	0.111	CARDINAL
faba-77	235	9	0.664	CARDINAL
faba-77	235	10	1	CARDINAL
faba-77	235	11	1	CARDINAL
faba-77	236	1	0.05	CARDINAL
faba-77	236	2	0.01	CARDINAL
faba-77	236	3	2	CARDINAL
faba-77	237	1	appendix 1	PRODUCT
faba-77	237	2	1	CARDINAL
faba-77	237	3	0.66	CARDINAL
faba-77	238	1	perroti	ORG
faba-77	238	2	2014	DATE
faba-77	239	1	one	CARDINAL
faba-77	241	1	perroti	ORG
faba-77	241	2	2014	DATE
faba-77	242	1	8	CARDINAL
faba-77	243	1	9	CARDINAL
faba-77	244	1	8	CARDINAL
faba-77	245	1	titititititi growthleveragesizeeqpeperformanc	PERSON
faba-77	245	2	4,3,2,10	LANGUAGE
faba-77	245	3	8)	CARDINAL
faba-77	245	4	4,3,2,10	LANGUAGE
faba-77	245	5	9	CARDINAL
faba-77	245	6	tobin	ORG
faba-77	245	7	eqp	ORG
faba-77	245	8		DATE
faba-77	245	9	aeqp	PERSON
faba-77	245	10	five	CARDINAL
faba-77	245	11	gaio	ORG
faba-77	245	12	2010	DATE
faba-77	246	1	8	CARDINAL
faba-77	248	1	2010	DATE
faba-77	248	2	2013	DATE
faba-77	248	3	2019	DATE
faba-77	249	1	8	CARDINAL
faba-77	249	2	2	CARDINAL
faba-77	250	1	second	ORDINAL
faba-77	250	2	third	ORDINAL
faba-77	250	3	2	CARDINAL
faba-77	250	4	0.121	CARDINAL
faba-77	250	5	6.275	CARDINAL
faba-77	252	1	4	CARDINAL
faba-77	252	2	1	CARDINAL
faba-77	252	3	2022 10	CARDINAL
faba-77	256	1	conser1	PERSON
faba-77	256	2	2	CARDINAL
faba-77	256	3	conser1	PERSON
faba-77	258	1	conser2	PERSON
faba-77	258	2	2	CARDINAL
faba-77	258	3	0.005	CARDINAL
faba-77	258	4	t-statistic=-9.336	DATE
faba-77	260	1	conser2	PERSON
faba-77	261	1	2006	DATE
faba-77	261	2	ryan	PERSON
faba-77	261	3	2005	DATE
faba-77	262	1	ryan	PERSON
faba-77	262	2	2005	DATE
faba-77	265	1	2	CARDINAL
faba-77	265	2	0.024	CARDINAL
faba-77	267	1	2	CARDINAL
faba-77	267	2	0.070	CARDINAL
faba-77	267	3	0.162	CARDINAL
faba-77	267	4	tobin	PERSON
faba-77	271	1	2009	DATE
faba-77	272	1	holt	PERSON
faba-77	272	2	2013	DATE
faba-77	273	1	2	CARDINAL
faba-77	273	2	0.061	CARDINAL
faba-77	276	1	3	CARDINAL
faba-77	277	1	4	CARDINAL
faba-77	277	2	1	CARDINAL
faba-77	277	3	2022 11	CARDINAL
faba-77	277	4	2	CARDINAL
faba-77	277	5	1% and 5%	PERCENT
faba-77	279	1	appendix 1	FAC
faba-77	281	1	0.127	CARDINAL
faba-77	282	1	0.247	CARDINAL
faba-77	282	2	0.249	CARDINAL
faba-77	283	1	0.229	CARDINAL
faba-77	284	1	0.252	CARDINAL
faba-77	285	1	0.115	CARDINAL
faba-77	285	2	0.081	CARDINAL
faba-77	285	3	0.122	CARDINAL
faba-77	289	1	0.684	CARDINAL
faba-77	289	2	0.772	CARDINAL
faba-77	289	3	0.634	CARDINAL
faba-77	290	1	0.742	CARDINAL
faba-77	291	1	0.045	CARDINAL
faba-77	291	2	0.049	CARDINAL
faba-77	292	1	0.030	CARDINAL
faba-77	292	2	0.047	CARDINAL
faba-77	292	3	0.036	CARDINAL
faba-77	292	4	0.043	CARDINAL
faba-77	292	5	3.092	CARDINAL
faba-77	294	1	0.024	CARDINAL
faba-77	294	2	0.072	CARDINAL
faba-77	294	3	0.162	CARDINAL
faba-77	296	1	4	CARDINAL
faba-77	296	2	1	CARDINAL
faba-77	296	3	2022 12	DATE
faba-77	296	4	3	CARDINAL
faba-77	296	5	0.346	CARDINAL
faba-77	296	6	11.898	CARDINAL
faba-77	297	1	5.3	CARDINAL
faba-77	297	2	4.841	CARDINAL
faba-77	297	3	0.031	CARDINAL
faba-77	297	4	1%	PERCENT
faba-77	297	5	5% and 10%	PERCENT
faba-77	298	1	1	CARDINAL
faba-77	298	2	3	CARDINAL
faba-77	298	3	0.197	CARDINAL
faba-77	299	1	aeqp	PERSON
faba-77	301	1	1	CARDINAL
faba-77	301	2	one	CARDINAL
faba-77	301	3	2	CARDINAL
faba-77	301	4	aeqp	PERSON
faba-77	301	5	3	CARDINAL
faba-77	301	6	4.1	CARDINAL
faba-77	304	1	2	CARDINAL
faba-77	305	1	dogan	PERSON
faba-77	305	2	2013	DATE
faba-77	305	3	quand	ORG
faba-77	305	4	xim	ORG
faba-77	305	5	2014	DATE
faba-77	305	6	kuncova et al.	PERSON
faba-77	305	7	2016	DATE
faba-77	305	8	karuma et al.	PERSON
faba-77	305	9	2018	DATE
faba-77	306	1	quan	NORP
faba-77	306	2	xin, 2014)	ORG
faba-77	306	3	dogan	PERSON
faba-77	306	4	2013	DATE
faba-77	306	5	kuncova et al.	PERSON
faba-77	306	6	2016	DATE
faba-77	306	7	2018	DATE
faba-77	308	1	francis et al	PERSON
faba-77	308	2	2005	DATE
faba-77	309	1	10	CARDINAL
faba-77	310	1	ci negearnopercyclesalescfosizeeqp	PERSON
faba-77	310	2	6	CARDINAL
faba-77	310	3	5,,4,,3,,2,,1,0	CARDINAL
faba-77	311	1	10	CARDINAL
faba-77	311	2	five year	DATE
faba-77	312	1	five years	DATE
faba-77	313	1	days	DATE
faba-77	313	2	ci	PERSON
faba-77	313	3	4	CARDINAL
faba-77	313	4	1	CARDINAL
faba-77	313	5	13	CARDINAL
faba-77	314	1	10	CARDINAL
faba-77	315	1	10	CARDINAL
faba-77	315	2	eqp	CARDINAL
faba-77	316	1	11	CARDINAL
faba-77	316	2	11	CARDINAL
faba-77	317	1	5,4,3,2,10	CARDINAL
faba-77	317	2	11	CARDINAL
faba-77	318	1	11	CARDINAL
faba-77	319	1	11	CARDINAL
faba-77	319	2	4	CARDINAL
faba-77	320	1	4	CARDINAL
faba-77	320	2	conser2	PERSON
faba-77	322	1	bowen et al	PERSON
faba-77	323	1	2008	DATE
faba-77	323	2	4	CARDINAL
faba-77	323	3	conser1 conser2	PERSON
faba-77	324	1	0.3975	CARDINAL
faba-77	325	1	1.5317	CARDINAL
faba-77	325	2	0.3124	CARDINAL
faba-77	325	3	0.9449	CARDINAL
faba-77	326	1	0.7956	CARDINAL
faba-77	327	1	1.4411	CARDINAL
faba-77	328	1	0.3057	CARDINAL
faba-77	329	1	1.3517	CARDINAL
faba-77	329	2	2.2983	CARDINAL
faba-77	329	3	0.4243	CARDINAL
faba-77	330	1	0.1274	CARDINAL
faba-77	331	1	0.1639	CARDINAL
faba-77	332	1	1.1587	CARDINAL
faba-77	333	1	2.8274	CARDINAL
faba-77	333	2	0.0843	CARDINAL
faba-77	333	3	0.0819	CARDINAL
faba-77	333	4	discr	PERSON
faba-77	336	1	0.0542	CARDINAL
faba-77	336	2	0.0084	CARDINAL
faba-77	337	1	2.8274	CARDINAL
faba-77	338	1	0.0599	CARDINAL
faba-77	338	2	0.0245	CARDINAL
faba-77	339	1	0.0102	CARDINAL
faba-77	340	1	0.0292	CARDINAL
faba-77	340	2	0.2128	CARDINAL
faba-77	342	1	0.1149	CARDINAL
faba-77	342	2	0.6997	CARDINAL
faba-77	342	3	0.0858	CARDINAL
faba-77	342	4	0.8624	CARDINAL
faba-77	342	5	0.0796	CARDINAL
faba-77	342	6	0.6735	CARDINAL
faba-77	342	7	0.6378	CARDINAL
faba-77	342	8	0.0651	CARDINAL
faba-77	342	9	0.7371	CARDINAL
faba-77	342	10	-4.25	GPE
faba-77	342	11	0.0479	CARDINAL
faba-77	342	12	0.0428	CARDINAL
faba-77	342	13	0.0414	CARDINAL
faba-77	342	14	0.0298	CARDINAL
faba-77	342	15	0.0410	CARDINAL
faba-77	342	16	-0.76	ORG
faba-77	342	17	1% and 5%	PERCENT
faba-77	344	1	appendix 1	FAC
faba-77	344	2	conser1	PERSON
faba-77	346	1	tobin q.	PERSON
faba-77	348	1	hamann et al	PERSON
faba-77	349	1	2013	DATE
faba-77	350	1	1	CARDINAL
faba-77	350	2	2	CARDINAL
faba-77	350	3	3	CARDINAL
faba-77	353	1	3	CARDINAL
faba-77	353	2	1	CARDINAL
faba-77	353	3	2021 14	DATE
faba-77	354	1	south africa	GPE
faba-77	356	1	one	CARDINAL
faba-77	357	1	jse	ORG
faba-77	363	1	south africa	GPE
faba-77	366	1	ahmed, s. & duellman	ORG
faba-77	366	2	s.	PERSON
faba-77	366	3	2007	DATE
faba-77	367	1	437	CARDINAL
faba-77	368	1	ames	GPE
faba-77	368	2	d.	GPE
faba-77	368	3	2013	DATE
faba-77	369	1	south africa	GPE
faba-77	369	2	3(3):154	CARDINAL
faba-77	369	3	athanasakou	GPE
faba-77	369	4	v. & olsson	ORG
faba-77	369	5	2016	CARDINAL
faba-77	371	1	canadian	NORP
faba-77	371	2	annual	DATE
faba-77	371	3	m.y. & ahmar	ORG
faba-77	371	4	2013	DATE
faba-77	372	1	indonesia stock exchange	ORG
faba-77	372	2	2004-2010	DATE
faba-77	372	3	indonesian	NORP
faba-77	372	4	2	CARDINAL
faba-77	372	5	173-180	CARDINAL
faba-77	373	1	basu	PERSON
faba-77	373	2	s. (1997	ORG
faba-77	374	1	24:3	CARDINAL
faba-77	375	1	w.h. & ryan	ORG
faba-77	375	2	s.	PERSON
faba-77	375	3	2000	DATE
faba-77	377	1	beidleman	GPE
faba-77	377	2	c.r.	GPE
faba-77	377	3	1973	DATE
faba-77	378	1	48(4):653667	CARDINAL
faba-77	379	1	chan	ORG
faba-77	379	2	c. k.	PERSON
faba-77	379	3	n. & lakonishok	ORG
faba-77	379	4	j. (	PERSON
faba-77	379	5	2006	DATE
faba-77	381	1	79(3):1041-1082	DATE
faba-77	382	1	d.s.	GPE
faba-77	382	2	1973	DATE
faba-77	383	1	european	NORP
faba-77	383	2	11(2):159	CARDINAL
faba-77	384	1	m.	PERSON
faba-77	384	2	a. & gana	ORG
faba-77	384	3	m.	PERSON
faba-77	384	4	2017	CARDINAL
faba-77	385	1	tunisia	GPE
faba-77	386	1	7(1	DATE
faba-77	386	2	38	CARDINAL
faba-77	387	1	dechow, p.m.	TIME
faba-77	387	2	1994	DATE
faba-77	388	1	journal of accounting and economics	ORG
faba-77	388	2	18(1):3	CARDINAL
faba-77	389	1	p. & dichev	ORG
faba-77	389	2	i. (2002	ORG
faba-77	391	1	77:35-59	CARDINAL
faba-77	392	1	richardson	GPE
faba-77	392	2	s.a. & tuna	ORG
faba-77	392	3	i.	PERSON
faba-77	392	4	2003	DATE
faba-77	394	1	8(2003):355-384	CARDINAL
faba-77	395	1	p. & schrand	ORG
faba-77	395	2	m. (	PERSON
faba-77	395	3	2004	DATE
faba-77	396	1	cfa institute	ORG
faba-77	397	1	3	CARDINAL
faba-77	397	2	1	CARDINAL
faba-77	397	3	p. & ge	ORG
faba-77	397	4	w.	PERSON
faba-77	397	5	2006	DATE
faba-77	398	1	11(2006	DATE
faba-77	398	2	256	CARDINAL
faba-77	399	1	ge	ORG
faba-77	399	2	w. & schrand	ORG
faba-77	399	3	2010	DATE
faba-77	401	1	50(2):344	CARDINAL
faba-77	402	1	d. & tang	ORG
faba-77	402	2	v.w.	GPE
faba-77	402	3	2009	DATE
faba-77	403	1	47(1-2):160-181	TIME
faba-77	404	1	i., graham	PERSON
faba-77	404	2	j.	GPE
faba-77	404	3	harvey	GPE
faba-77	404	4	c. r. & rajgopal	ORG
faba-77	404	5	s.	PERSON
faba-77	404	6	2013	DATE
faba-77	406	1	56(2-3):1-33	CARDINAL
faba-77	407	1	dogan	PERSON
faba-77	407	2	m. (	PERSON
faba-77	407	3	2013	DATE
faba-77	409	1	turkey	GPE
faba-77	410	1	domingues, a.	ORG
faba-77	410	2	cerqueira, a. & brandao	ORG
faba-77	410	3	e.	PERSON
faba-77	410	4	2016	DATE
faba-77	411	1	united kingdom	GPE
faba-77	412	1	university of porto	ORG
faba-77	413	1	dunne	PERSON
faba-77	413	2	t.	GPE
faba-77	413	3	s., finningham	ORG
faba-77	413	4	g.	PERSON
faba-77	413	5	hannah	PERSON
faba-77	413	6	g. helliar	PERSON
faba-77	413	7	d., & veneziani	ORG
faba-77	413	8	m. (	PERSON
faba-77	413	9	2008	DATE
faba-77	414	1	uk	GPE
faba-77	414	2	italy	GPE
faba-77	414	3	ireland	GPE
faba-77	414	4	edinburgh	GPE
faba-77	414	5	scotland	GPE
faba-77	414	6	2015	DATE
faba-77	415	1	uk	GPE
faba-77	416	1	phd dissertation	PERSON
faba-77	416	2	heriot watt university	ORG
faba-77	416	3	edinburgh	GPE
faba-77	416	4	scotland	GPE
faba-77	417	1	erickson	PERSON
faba-77	417	2	d.	NORP
faba-77	417	3	hewitt	GPE
faba-77	417	4	m., & maines	ORG
faba-77	417	5	l. a.	PERSON
faba-77	417	6	2017	CARDINAL
faba-77	420	1	137	CARDINAL
faba-77	421	1	francis	PERSON
faba-77	421	2	j., lafond	PERSON
faba-77	421	3	r.	NORP
faba-77	421	4	olsson	PERSON
faba-77	421	5	2004	DATE
faba-77	423	1	79(4):967-1010	DATE
faba-77	424	1	francis	PERSON
faba-77	424	2	j. lafonf	PERSON
faba-77	424	3	r.	NORP
faba-77	424	4	olsson	GPE
faba-77	424	5	2005	DATE
faba-77	426	1	francis	PERSON
faba-77	426	2	j. nanda	PERSON
faba-77	426	3	d. & olsson	ORG
faba-77	426	4	2008	DATE
faba-77	427	1	journal of accounting research	ORG
faba-77	427	2	46(1):53-99	CARDINAL
faba-77	428	1	https://doi.org/10.1111/j.1475-679x.2008.00267.x ferrero	ORG
faba-77	428	2	j.m.	GPE
faba-77	428	3	2014	DATE
faba-77	431	1	41(1):49-88	DATE
faba-77	432	1	a.	PERSON
faba-77	432	2	2013	DATE
faba-77	433	1	ibm	ORG
faba-77	434	1	los angeles	GPE
faba-77	434	2	gaio	GPE
faba-77	434	3	2010	DATE
faba-77	436	1	european	NORP
faba-77	436	2	19(4):693-738	CARDINAL
faba-77	437	1	koh	PERSON
faba-77	437	2	s. & tong	ORG
faba-77	437	3	y. h.	ORG
faba-77	438	1	2009	DATE
faba-77	439	1	australia	GPE
faba-77	440	1	journal of business finance & accounting	ORG
faba-77	440	2	36(1‐2):51	CARDINAL
faba-77	441	1	goel	PERSON
faba-77	441	2	a.v.	GPE
faba-77	441	3	2003	DATE
faba-77	442	1	76(1):151	CARDINAL
faba-77	443	1	gutierez	PERSON
faba-77	443	2	a.l. & rodriguez	ORG
faba-77	443	3	m.c	GPE
faba-77	443	4	2017	CARDINAL
faba-77	445	1	j.f. & favero	ORG
faba-77	445	2	l.p.	GPE
faba-77	445	3	2019	CARDINAL
faba-77	446	1	rausp management journal	ORG
faba-77	446	2	54(4):459	CARDINAL
faba-77	446	3	489	CARDINAL
faba-77	447	1	hejazi	ORG
faba-77	447	2	r.	NORP
faba-77	447	3	ansari	GPE
faba-77	447	4	z. & sarikhani	ORG
faba-77	447	5	m.	PERSON
faba-77	447	6	2014	DATE
faba-77	448	1	tehran stock exchange	ORG
faba-77	449	1	international journal of business and	ORG
faba-77	449	2	2(17):193-197	CARDINAL
faba-77	450	1	j.j.	GPE
faba-77	450	2	ed	PERSON
faba-77	451	1	2010	DATE
faba-77	453	1	http://joophox.net/mlbook1/preview.pdf ifrs foundation	ORG
faba-77	454	1	2010	DATE
faba-77	455	1	2010	DATE
faba-77	455	2	london	GPE
faba-77	455	3	jordaan	PERSON
faba-77	455	4	l.a.	GPE
faba-77	455	5	m. & devilliers	ORG
faba-77	455	6	c.j.	GPE
faba-77	455	7	2018	DATE
faba-77	456	1	south adrican	NORP
faba-77	456	2	south africa	GPE
faba-77	456	3	21(1):1	CARDINAL
faba-77	456	4	m.n.	GPE
faba-77	456	5	ndambiri	ORG
faba-77	456	6	a.n. & oluoch	ORG
faba-77	456	7	j.o.	GPE
faba-77	456	8	2018	DATE
faba-77	457	1	nairobi	GPE
faba-77	458	1	khan	GPE
faba-77	458	2	m. & watts	ORG
faba-77	458	3	r.l.	GPE
faba-77	458	4	2009	DATE
faba-77	459	1	a firm year	DATE
faba-77	459	2	48(2):132-150	CARDINAL
faba-77	460	1	kuncova	PERSON
faba-77	460	2	m.	PERSON
faba-77	460	3	r.	PERSON
faba-77	460	4	2016	DATE
faba-77	461	1	8(3):77-89	DATE
faba-77	462	1	lafond	ORG
faba-77	462	2	r. & watts	ORG
faba-77	462	3	2008	DATE
faba-77	463	1	3	CARDINAL
faba-77	463	2	1	CARDINAL
faba-77	463	3	2021	CARDINAL
faba-77	463	4	16 478	CARDINAL
faba-77	464	1	lambert	ORG
faba-77	464	2	r.a.	PERSON
faba-77	464	3	2012	DATE
faba-77	465	1	59(4):604-618	CARDINAL
faba-77	466	1	d. & wysocki	ORG
faba-77	466	2	2003	DATE
faba-77	468	1	journal of financial economics	ORG
faba-77	468	2	69:505	CARDINAL
faba-77	468	3	527	CARDINAL
faba-77	469	1	r.	PERSON
faba-77	469	2	1990	DATE
faba-77	470	1	lyimo	ORG
faba-77	470	2	2014	DATE
faba-77	471	1	india	GPE
faba-77	471	2	european journal of accounting	ORG
faba-77	471	3	2(6):17	CARDINAL
faba-77	471	4	r. & ranganatham	ORG
faba-77	471	5	m. (	PERSON
faba-77	471	6	2011	DATE
faba-77	472	1	mahmud	PERSON
faba-77	472	2	r.	NORP
faba-77	472	3	ibrahim	PERSON
faba-77	472	4	m. k. & pok	PERSON
faba-77	472	5	w. c.	PERSON
faba-77	472	6	2009	DATE
faba-77	473	1	malaysian	NORP
faba-77	474	1	mcinnis	ORG
faba-77	474	2	j. (	PERSON
faba-77	474	3	2010	DATE
faba-77	475	1	85(1):315	CARDINAL
faba-77	476	1	m. (2008	PERSON
faba-77	477	1	the johannesburg stock exchange	ORG
faba-77	477	2	afro-asian journal of finance	ORG
faba-77	477	3	1(1	CARDINAL
faba-77	477	4	81	CARDINAL
faba-77	478	1	perotti	GPE
faba-77	478	2	p. & wagenhofer	ORG
faba-77	478	3	a.	PERSON
faba-77	478	4	2014	DATE
faba-77	480	1	41(5):545-571	CARDINAL
faba-77	481	1	a. & iatridis	ORG
faba-77	481	2	g.e.	GPE
faba-77	481	3	2015	CARDINAL
faba-77	482	1	multinational financial management	ORG
faba-77	482	2	30:1	CARDINAL
faba-77	483	1	d.x. & xin	ORG
faba-77	483	2	w. z.	PERSON
faba-77	483	3	2014	DATE
faba-77	484	1	vietnamese	NORP
faba-77	484	2	7(2):64-71	DATE
faba-77	484	3	w. & taylor	ORG
faba-77	484	4	2015	CARDINAL
faba-77	485	1	34:17	CARDINAL
faba-77	486	1	salerno	PERSON
faba-77	486	2	d.	PERSON
faba-77	486	3	2014	DATE
faba-77	487	1	30(1):255-276	CARDINAL
faba-77	488	1	sellami	ORG
faba-77	488	2	y.m. & slimi	ORG
faba-77	488	3	i.	PERSON
faba-77	488	4	2016	DATE
faba-77	489	1	ias/ifrs	ORG
faba-77	489	2	south africa	GPE
faba-77	489	3	international journal of accounting and economics	ORG
faba-77	489	4	4	CARDINAL
faba-77	489	5	2):87-95	DATE
faba-77	490	1	n.	PERSON
faba-77	490	2	2014	DATE
faba-77	491	1	3(1):18	CARDINAL
faba-77	492	1	a.	PERSON
faba-77	492	2	2015	CARDINAL
faba-77	494	1	southern africa business review	ORG
faba-77	494	2	19	CARDINAL
faba-77	494	3	2):52-73	DATE
faba-77	495	1	sodan	ORG
faba-77	495	2	s. (2015	ORG
faba-77	496	1	european	NORP
faba-77	496	2	32:1769-1786	DATE
faba-77	496	3	k.r.	GPE
faba-77	496	4	1996	DATE
faba-77	497	1	22(13):249-281	CARDINAL
faba-77	498	1	c.d. 2012	PERSON
faba-77	499	1	1998	DATE
faba-77	499	2	phd dissertation	PERSON
faba-77	499	3	university of houston	ORG
faba-77	500	1	tucker	PERSON
faba-77	500	2	j.w. & zarowi	ORG
faba-77	500	3	p.a.	GPE
faba-77	500	4	2006	DATE
faba-77	501	1	81(1):251-270	CARDINAL
faba-77	502	1	watts	GPE
faba-77	502	2	r.l.	GPE
faba-77	502	3	2003	DATE
faba-77	504	1	17(3	DATE
faba-77	504	2	207	CARDINAL
faba-77	505	1	xu	PERSON
faba-77	505	2	j. & lu	ORG
faba-77	506	1	china journal of accounting research	ORG
faba-77	506	2	1(1):11	CARDINAL
faba-77	507	1	yeboah	GPE
faba-77	507	2	b. & yeboah	ORG
faba-77	507	3	m. (	PERSON
faba-77	507	4	2015	DATE
faba-77	509	1	south africa	GPE
faba-77	509	2	international journal of accounting	ORG
faba-77	509	3	5(2):1	CARDINAL
faba-77	510	1	yeh	PERSON
faba-77	510	2	chen, h. & wu	ORG
faba-77	510	3	m.	PERSON
faba-77	510	4	2014	DATE
faba-77	512	1	taiwan	GPE
faba-77	512	2	237	CARDINAL
faba-77	513	1	3	CARDINAL
faba-77	513	2	1	CARDINAL
faba-77	513	3	2021	CARDINAL
faba-77	513	4	17 appendix 1	QUANTITY
faba-77	513	5	conser1	PERSON
faba-77	513	6	conser2	PERSON
faba-77	513	7	the year	DATE
faba-77	513	8	the year	DATE
faba-77	513	9	the year	DATE
faba-77	513	10	the year	DATE
faba-77	513	11	5-years	DATE
faba-77	515	1	aeqp	PERSON