id	sid	eid	entity	type
gujaf-16	1	1	gusau journal of accounting	ORG
gujaf-16	2	1	1, april, 2020	DATE
gujaf-16	2	2	2756	CARDINAL
gujaf-16	2	3	africa	LOC
gujaf-16	2	4	two	CARDINAL
gujaf-16	2	5	gmm	ORG
gujaf-16	2	6	ahmed balarabe musa department	PERSON
gujaf-16	2	7	zaria cozing005@gmail.com	PERSON
gujaf-16	3	1	africa	LOC
gujaf-16	4	1	406	CARDINAL
gujaf-16	4	2	8	CARDINAL
gujaf-16	4	3	african	NORP
gujaf-16	5	1	africa	LOC
gujaf-16	9	1	africa	LOC
gujaf-16	9	2	1	CARDINAL
gujaf-16	10	1	shahar & manja	ORG
gujaf-16	10	2	2018	DATE
gujaf-16	11	1	two	CARDINAL
gujaf-16	12	1	first	ORDINAL
gujaf-16	13	1	ayaydin	GPE
gujaf-16	13	2	2014	DATE
gujaf-16	14	1	lim	ORG
gujaf-16	14	2	2012	DATE
gujaf-16	16	1	modigliani	ORG
gujaf-16	16	2	miller	ORG
gujaf-16	16	3	1958	DATE
gujaf-16	17	1	the early 1980s	DATE
gujaf-16	17	2	two	CARDINAL
gujaf-16	17	3	mailto:cozing005@gmail.com	ORG
gujaf-16	17	4	gusau journal of accounting	ORG
gujaf-16	18	1	1, april, 2020	DATE
gujaf-16	18	2	2756	CARDINAL
gujaf-16	22	1	2011	DATE
gujaf-16	23	1	modigliani	ORG
gujaf-16	23	2	miller	PERSON
gujaf-16	23	3	1958	DATE
gujaf-16	29	1	african	NORP
gujaf-16	32	1	gusau journal of accounting	ORG
gujaf-16	33	1	1, april, 2020	DATE
gujaf-16	33	2	2756	CARDINAL
gujaf-16	33	3	third	ORDINAL
gujaf-16	33	4	section fourth	DATE
gujaf-16	33	5	fifth	ORDINAL
gujaf-16	33	6	sixth	ORDINAL
gujaf-16	34	1	2	CARDINAL
gujaf-16	34	2	two	CARDINAL
gujaf-16	36	1	kraus	PERSON
gujaf-16	36	2	1973	DATE
gujaf-16	36	3	one	CARDINAL
gujaf-16	38	1	myers	ORG
gujaf-16	38	2	1977	DATE
gujaf-16	38	3	1990	DATE
gujaf-16	39	1	2011	DATE
gujaf-16	40	1	drobetz et al	PERSON
gujaf-16	40	2	2013	DATE
gujaf-16	41	1	myers	ORG
gujaf-16	41	2	1984	DATE
gujaf-16	42	1	2011	DATE
gujaf-16	43	1	myers	ORG
gujaf-16	43	2	2010	DATE
gujaf-16	46	1	drobetz et al	PERSON
gujaf-16	46	2	2014	DATE
gujaf-16	47	1	2013	DATE
gujaf-16	48	1	rajan	ORG
gujaf-16	48	2	1995	DATE
gujaf-16	48	3	four	CARDINAL
gujaf-16	48	4	gusau journal of accounting	ORG
gujaf-16	49	1	1, april, 2020	DATE
gujaf-16	49	2	2756	CARDINAL
gujaf-16	51	1	2001	DATE
gujaf-16	52	1	2009	DATE
gujaf-16	53	1	2018	DATE
gujaf-16	54	1	four	CARDINAL
gujaf-16	60	1	chakrabarti	PERSON
gujaf-16	60	2	chakrabarti	PERSON
gujaf-16	60	3	2019	DATE
gujaf-16	60	4	2018	DATE
gujaf-16	61	1	hanousek	PERSON
gujaf-16	61	2	2011	DATE
gujaf-16	61	3	chakraborty	ORG
gujaf-16	61	4	2010	DATE
gujaf-16	67	1	chakrabarti	PERSON
gujaf-16	67	2	chakrabarti	PERSON
gujaf-16	67	3	2019	DATE
gujaf-16	67	4	2018	DATE
gujaf-16	68	1	2018	DATE
gujaf-16	69	1	2012	DATE
gujaf-16	70	1	myers	ORG
gujaf-16	70	2	1984	DATE
gujaf-16	71	1	gusau journal of accounting	ORG
gujaf-16	72	1	1, april, 2020	DATE
gujaf-16	72	2	2756	CARDINAL
gujaf-16	73	1	dakua	GPE
gujaf-16	73	2	2018	DATE
gujaf-16	73	3	2015	CARDINAL
gujaf-16	74	1	gormley	PERSON
gujaf-16	74	2	2013	DATE
gujaf-16	74	3	chakraborty	ORG
gujaf-16	74	4	2010	DATE
gujaf-16	75	1	1980	DATE
gujaf-16	75	2	de angelo	PERSON
gujaf-16	75	3	masulis	ORG
gujaf-16	75	4	first	ORDINAL
gujaf-16	81	1	flannery	ORG
gujaf-16	81	2	2012	DATE
gujaf-16	81	3	2010	DATE
gujaf-16	82	1	chakrabarti	NORP
gujaf-16	82	2	chakrabarti	PERSON
gujaf-16	82	3	2019	DATE
gujaf-16	82	4	2018	DATE
gujaf-16	83	1	de jong et al	PERSON
gujaf-16	83	2	2008	DATE
gujaf-16	83	3	ayaydin	GPE
gujaf-16	83	4	2014	DATE
gujaf-16	88	1	2011	DATE
gujaf-16	91	1	drobetz et al	PERSON
gujaf-16	91	2	2013	DATE
gujaf-16	93	1	joeveer	ORG
gujaf-16	93	2	2013	DATE
gujaf-16	93	3	gusau journal of accounting	ORG
gujaf-16	94	1	1, april, 2020	DATE
gujaf-16	94	2	2756	CARDINAL
gujaf-16	95	1	flannery	ORG
gujaf-16	95	2	2012	DATE
gujaf-16	95	3	drobetz et al	PERSON
gujaf-16	95	4	2013	DATE
gujaf-16	95	5	joeveer	ORG
gujaf-16	95	6	2013	DATE
gujaf-16	96	1	2010	DATE
gujaf-16	96	2	ali	PERSON
gujaf-16	96	3	2011	DATE
gujaf-16	102	1	one	CARDINAL
gujaf-16	107	1	1996	DATE
gujaf-16	108	1	lim	PERSON
gujaf-16	108	2	2012	DATE
gujaf-16	108	3	drobetz et al	PERSON
gujaf-16	109	1	2013	DATE
gujaf-16	111	1	dincergok & yalciner	ORG
gujaf-16	111	2	2011	DATE
gujaf-16	112	1	2006	DATE
gujaf-16	113	1	2009	DATE
gujaf-16	114	1	sett & sarkhel	ORG
gujaf-16	114	2	2010	DATE
gujaf-16	115	1	gusau journal of accounting	ORG
gujaf-16	116	1	1, april, 2020	DATE
gujaf-16	116	2	2756	CARDINAL
gujaf-16	119	1	3	CARDINAL
gujaf-16	120	1	2010	DATE
gujaf-16	120	2	2016	DATE
gujaf-16	120	3	4,642	CARDINAL
gujaf-16	120	4	22	CARDINAL
gujaf-16	121	1	blundell	ORG
gujaf-16	121	2	1998	DATE
gujaf-16	122	1	1	CARDINAL
gujaf-16	122	2	2	CARDINAL
gujaf-16	122	3	year	DATE
gujaf-16	122	4	4	CARDINAL
gujaf-16	122	5	5a	CARDINAL
gujaf-16	123	1	gusau journal of accounting	ORG
gujaf-16	124	1	1, april, 2020	DATE
gujaf-16	124	2	2756-665x 8	CARDINAL
gujaf-16	126	1	3.18	CARDINAL
gujaf-16	129	1	6.22	CARDINAL
gujaf-16	129	2	10.45	CARDINAL
gujaf-16	130	1	3.42	CARDINAL
gujaf-16	130	2	17.45	CARDINAL
gujaf-16	130	3	52.1	CARDINAL
gujaf-16	133	1	1	CARDINAL
gujaf-16	133	2	14	CARDINAL
gujaf-16	133	3	2020	DATE
gujaf-16	133	4	5.79	CARDINAL
gujaf-16	133	5	76.35	CARDINAL
gujaf-16	134	1	7.46	CARDINAL
gujaf-16	134	2	14.04	CARDINAL
gujaf-16	134	3	270.19	CARDINAL
gujaf-16	135	1	mcgdp	PERSON
gujaf-16	135	2	tdt	ORG
gujaf-16	136	1	3.18 1 14.84	CARDINAL
gujaf-16	136	2	0.076 6.223 10.45	CARDINAL
gujaf-16	136	3	2.96	CARDINAL
gujaf-16	136	4	14.68	CARDINAL
gujaf-16	136	5	max 8.99	LAW
gujaf-16	136	6	26.03	CARDINAL
gujaf-16	136	7	19.61	CARDINAL
gujaf-16	136	8	233.0	CARDINAL
gujaf-16	136	9	14.04	CARDINAL
gujaf-16	136	10	270.19	CARDINAL
gujaf-16	136	11	0.00	CARDINAL
gujaf-16	136	12	3.422	CARDINAL
gujaf-16	136	13	7.462	CARDINAL
gujaf-16	137	1	2.10	CARDINAL
gujaf-16	137	2	2.966	CARDINAL
gujaf-16	137	3	0.196	MONEY
gujaf-16	137	4	5.347	MONEY
gujaf-16	137	5	0.48 3	CARDINAL
gujaf-16	137	6	43.53	CARDINAL
gujaf-16	137	7	13.15	CARDINAL
gujaf-16	137	8	179.28	CARDINAL
gujaf-16	137	9	0.215	CARDINAL
gujaf-16	137	10	1.662	CARDINAL
gujaf-16	137	11	gusau journal of accounting	ORG
gujaf-16	138	1	1, april, 2020	DATE
gujaf-16	138	2	2756-665x 9	CARDINAL
gujaf-16	140	1	1	CARDINAL
gujaf-16	140	2	2	CARDINAL
gujaf-16	140	3	5b	CARDINAL
gujaf-16	140	4	0.09	CARDINAL
gujaf-16	140	5	0.07	CARDINAL
gujaf-16	141	1	0.05	CARDINAL
gujaf-16	141	2	0.01	CARDINAL
gujaf-16	143	1	0.07	CARDINAL
gujaf-16	144	1	0.05	CARDINAL
gujaf-16	146	1	2	CARDINAL
gujaf-16	146	2	one	CARDINAL
gujaf-16	146	3	1	CARDINAL
gujaf-16	146	4	2	CARDINAL
gujaf-16	146	5	14	CARDINAL
gujaf-16	146	6	2020	DATE
gujaf-16	146	7	1 and 5 percent	PERCENT
gujaf-16	148	1	tdta	NORP
gujaf-16	148	2	mtb ndts	PERSON
gujaf-16	148	3	mcgdp tdta	PERSON
gujaf-16	148	4	1.00	CARDINAL
gujaf-16	148	5	0.078 1.00	CARDINAL
gujaf-16	148	6	0.006 1.00 mtb	QUANTITY
gujaf-16	148	7	0.019 1.00	CARDINAL
gujaf-16	148	8	0.004b	CARDINAL
gujaf-16	148	9	0.019 1.00	CARDINAL
gujaf-16	148	10	0.097b	CARDINAL
gujaf-16	148	11	1.00	CARDINAL
gujaf-16	148	12	0.293 1.00	CARDINAL
gujaf-16	148	13	0.003 0.005	CARDINAL
gujaf-16	148	14	0.260	CARDINAL
gujaf-16	148	15	1.00	CARDINAL
gujaf-16	148	16	0.029 0.005 -0.290 -0.371 -0.115	QUANTITY
gujaf-16	148	17	1.00	CARDINAL
gujaf-16	148	18	gusau journal of accounting	ORG
gujaf-16	149	1	1, april, 2020	DATE
gujaf-16	149	2	2756	CARDINAL
gujaf-16	150	1	tdta	GPE
gujaf-16	152	1	1 to 2	CARDINAL
gujaf-16	153	1	gmm	ORG
gujaf-16	155	1	1 and 2	CARDINAL
gujaf-16	155	2	0.051	CARDINAL
gujaf-16	155	3	0.059	CARDINAL
gujaf-16	155	4	3.87	CARDINAL
gujaf-16	155	5	2.96	CARDINAL
gujaf-16	155	6	5 percent	PERCENT
gujaf-16	157	1	1 and 2	CARDINAL
gujaf-16	157	2	0.042	CARDINAL
gujaf-16	157	3	0.045	CARDINAL
gujaf-16	157	4	2.46	CARDINAL
gujaf-16	157	5	2.79	CARDINAL
gujaf-16	157	6	5 percent	PERCENT
gujaf-16	159	1	0.001	CARDINAL
gujaf-16	159	2	0.001	CARDINAL
gujaf-16	159	3	3.24	CARDINAL
gujaf-16	159	4	3.54	CARDINAL
gujaf-16	159	5	1	CARDINAL
gujaf-16	159	6	2	CARDINAL
gujaf-16	159	7	1 percent	PERCENT
gujaf-16	161	1	2	CARDINAL
gujaf-16	161	2	0.002	CARDINAL
gujaf-16	161	3	3.84	CARDINAL
gujaf-16	161	4	1 percent	PERCENT
gujaf-16	163	1	1 and 2	CARDINAL
gujaf-16	163	2	0.104	CARDINAL
gujaf-16	163	3	0.056	CARDINAL
gujaf-16	163	4	1.94	CARDINAL
gujaf-16	163	5	2.99	CARDINAL
gujaf-16	163	6	10 and 5 percent	PERCENT
gujaf-16	165	1	0.031	CARDINAL
gujaf-16	165	2	0.043	CARDINAL
gujaf-16	165	3	2.75	CARDINAL
gujaf-16	165	4	3.02	CARDINAL
gujaf-16	165	5	1	CARDINAL
gujaf-16	165	6	2	CARDINAL
gujaf-16	165	7	5 percent	PERCENT
gujaf-16	167	1	gusau journal of accounting	ORG
gujaf-16	168	1	1, april, 2020	DATE
gujaf-16	168	2	2756	CARDINAL
gujaf-16	168	3	3	CARDINAL
gujaf-16	168	4	1	CARDINAL
gujaf-16	168	5	2	CARDINAL
gujaf-16	168	6	14	CARDINAL
gujaf-16	170	1	10%	PERCENT
gujaf-16	170	2	5%	PERCENT
gujaf-16	170	3	1%	PERCENT
gujaf-16	172	1	2nd	ORDINAL
gujaf-16	172	2	first	ORDINAL
gujaf-16	172	3	0	CARDINAL
gujaf-16	172	4	1	CARDINAL
gujaf-16	173	1	4.1	CARDINAL
gujaf-16	173	2	1 2 soa	QUANTITY
gujaf-16	173	3	0.040 0.042	CARDINAL
gujaf-16	173	4	0.960	CARDINAL
gujaf-16	173	5	25.22	CARDINAL
gujaf-16	173	6	0.958	CARDINAL
gujaf-16	173	7	24.24	CARDINAL
gujaf-16	173	8	0.051	CARDINAL
gujaf-16	173	9	3.87	CARDINAL
gujaf-16	173	10	0.059	CARDINAL
gujaf-16	173	11	2.96	CARDINAL
gujaf-16	173	12	0.042	CARDINAL
gujaf-16	173	13	2.46	CARDINAL
gujaf-16	173	14	0.045	CARDINAL
gujaf-16	173	15	2.79	CARDINAL
gujaf-16	173	16	0.001	CARDINAL
gujaf-16	173	17	3.24	CARDINAL
gujaf-16	173	18	0.001	CARDINAL
gujaf-16	173	19	3.54	CARDINAL
gujaf-16	173	20	mcgdp 0.002	PERSON
gujaf-16	173	21	3.84	CARDINAL
gujaf-16	173	22	0.104	CARDINAL
gujaf-16	173	23	1.95	CARDINAL
gujaf-16	173	24	0.056	CARDINAL
gujaf-16	173	25	2.99	CARDINAL
gujaf-16	173	26	0.031	CARDINAL
gujaf-16	173	27	2.75	CARDINAL
gujaf-16	173	28	0.043	CARDINAL
gujaf-16	173	29	3.02	CARDINAL
gujaf-16	175	1	yes year	DATE
gujaf-16	176	1	0.490	MONEY
gujaf-16	176	2	54 64	DATE
gujaf-16	176	3	gusau journal of accounting	ORG
gujaf-16	177	1	1, april, 2020	DATE
gujaf-16	177	2	2756	CARDINAL
gujaf-16	179	1	cole	PRODUCT
gujaf-16	179	2	2017	DATE
gujaf-16	182	1	5	CARDINAL
gujaf-16	185	1	african	NORP
gujaf-16	187	1	acaravci	ORG
gujaf-16	187	2	2015	DATE
gujaf-16	187	3	turkish	NORP
gujaf-16	188	1	international journal of economics	ORG
gujaf-16	188	2	5	CARDINAL
gujaf-16	188	3	1	CARDINAL
gujaf-16	188	4	158	CARDINAL
gujaf-16	188	5	ali	PERSON
gujaf-16	188	6	i.	PERSON
gujaf-16	188	7	2011	DATE
gujaf-16	189	1	pakistan	GPE
gujaf-16	190	1	ssrn 1977024	EVENT
gujaf-16	191	1	gusau journal of accounting	ORG
gujaf-16	192	1	1, april, 2020	DATE
gujaf-16	192	2	2756	CARDINAL
gujaf-16	192	3	n.	ORG
gujaf-16	192	4	ayaydin	GPE
gujaf-16	192	5	2014	DATE
gujaf-16	192	6	turkish	NORP
gujaf-16	193	1	3(3	CARDINAL
gujaf-16	193	2	4	CARDINAL
gujaf-16	194	1	g.a.	PERSON
gujaf-16	194	2	2009	DATE
gujaf-16	195	1	26	CARDINAL
gujaf-16	195	2	129	CARDINAL
gujaf-16	196	1	a.	PERSON
gujaf-16	196	2	demirguc-kunt	PERSON
gujaf-16	196	3	a.	PERSON
gujaf-16	196	4	2001	DATE
gujaf-16	198	1	56	CARDINAL
gujaf-16	198	2	1	CARDINAL
gujaf-16	198	3	87	CARDINAL
gujaf-16	199	1	blundell	GPE
gujaf-16	199	2	r.	NORP
gujaf-16	199	3	s.	PERSON
gujaf-16	199	4	1998	DATE
gujaf-16	201	1	econometrics	ORG
gujaf-16	201	2	87	DATE
gujaf-16	201	3	115	CARDINAL
gujaf-16	202	1	bukhair	PERSON
gujaf-16	202	2	2018	DATE
gujaf-16	203	1	islamic bank’s	ORG
gujaf-16	204	1	journal of islamic accounting and business	ORG
gujaf-16	205	1	10	CARDINAL
gujaf-16	205	2	1	CARDINAL
gujaf-16	205	3	2-20	CARDINAL
gujaf-16	206	1	chakraborty	ORG
gujaf-16	206	2	i.	PERSON
gujaf-16	206	3	2010	DATE
gujaf-16	207	1	india	GPE
gujaf-16	208	1	24	CARDINAL
gujaf-16	208	2	295	CARDINAL
gujaf-16	209	1	chakrabarti	PERSON
gujaf-16	209	2	chakrabarti	NORP
gujaf-16	209	3	a.	PERSON
gujaf-16	209	4	2019	DATE
gujaf-16	209	5	india	GPE
gujaf-16	210	1	international journal of energy sector management	ORG
gujaf-16	211	1	13	CARDINAL
gujaf-16	212	1	1	CARDINAL
gujaf-16	212	2	2019	DATE
gujaf-16	213	1	2-23	CARDINAL
gujaf-16	214	1	dakua	GPE
gujaf-16	214	2	s. (2018):	ORG
gujaf-16	214	3	indian	NORP
gujaf-16	216	1	dang	GPE
gujaf-16	216	2	v.a.	GPE
gujaf-16	216	3	2013	DATE
gujaf-16	216	4	uk	GPE
gujaf-16	216	5	france	GPE
gujaf-16	216	6	germany	GPE
gujaf-16	217	1	45	CARDINAL
gujaf-16	217	2	171	CARDINAL
gujaf-16	217	3	190	CARDINAL
gujaf-16	217	4	de angelo	PERSON
gujaf-16	217	5	h., & masulis	ORG
gujaf-16	217	6	r. w.	PERSON
gujaf-16	217	7	1980	DATE
gujaf-16	218	1	journal of financial economics	ORG
gujaf-16	218	2	8(1	CARDINAL
gujaf-16	219	1	3–29	CARDINAL
gujaf-16	220	1	de jong	PERSON
gujaf-16	220	2	a.	GPE
gujaf-16	220	3	kabir	GPE
gujaf-16	220	4	r., & nguyen	ORG
gujaf-16	220	5	t. t.	GPE
gujaf-16	220	6	2008	DATE
gujaf-16	222	1	journal of banking & finance	ORG
gujaf-16	222	2	32(9	CARDINAL
gujaf-16	222	3	1954	DATE
gujaf-16	222	4	1969	DATE
gujaf-16	223	1	demirguc-kunt	PERSON
gujaf-16	223	2	a.	PERSON
gujaf-16	223	3	1996	DATE
gujaf-16	224	1	10(2	DATE
gujaf-16	224	2	341	CARDINAL
gujaf-16	225	1	dincergok	PERSON
gujaf-16	225	2	b., & yalciner	ORG
gujaf-16	225	3	k. (	PERSON
gujaf-16	225	4	2011	DATE
gujaf-16	227	1	12	CARDINAL
gujaf-16	227	2	april, 2011	DATE
gujaf-16	227	3	86–100 drobetz	PERSON
gujaf-16	227	4	w.	PERSON
gujaf-16	227	5	d.	NORP
gujaf-16	227	6	merikas, a.	ORG
gujaf-16	227	7	2013	DATE
gujaf-16	228	1	52	CARDINAL
gujaf-16	228	2	49–76	CARDINAL
gujaf-16	229	1	gusau journal of accounting	ORG
gujaf-16	230	1	1, april, 2020	DATE
gujaf-16	230	2	2756	CARDINAL
gujaf-16	230	3	w.	PERSON
gujaf-16	230	4	2006	DATE
gujaf-16	231	1	capital structure?.applied financial economics	ORG
gujaf-16	231	2	941958	DATE
gujaf-16	232	1	frank	PERSON
gujaf-16	232	2	m. and goyal	PERSON
gujaf-16	232	3	2009	DATE
gujaf-16	234	1	38	CARDINAL
gujaf-16	234	2	1	CARDINAL
gujaf-16	235	1	gajurel	ORG
gujaf-16	235	2	d. p.	PERSON
gujaf-16	235	3	2006	DATE
gujaf-16	237	1	ssrn	PERSON
gujaf-16	237	2	t.a.	GPE
gujaf-16	238	1	2013	DATE
gujaf-16	239	1	27(2	CARDINAL
gujaf-16	239	2	617-661	CARDINAL
gujaf-16	240	1	2011	DATE
gujaf-16	241	1	17	CARDINAL
gujaf-16	242	1	hanousek	PERSON
gujaf-16	242	2	j.	PERSON
gujaf-16	242	3	2011	DATE
gujaf-16	244	1	1360-1376	CARDINAL
gujaf-16	245	1	iwarere	GPE
gujaf-16	245	2	h.t.	GPE
gujaf-16	245	3	g.t.	GPE
gujaf-16	245	4	2010	DATE
gujaf-16	245	5	nigerian	NORP
gujaf-16	246	1	pakistan	GPE
gujaf-16	246	2	7	CARDINAL
gujaf-16	246	3	3	CARDINAL
gujaf-16	247	1	205	CARDINAL
gujaf-16	247	2	e. k.	PERSON
gujaf-16	247	3	2011	DATE
gujaf-16	248	1	35	CARDINAL
gujaf-16	249	1	khemiri	PERSON
gujaf-16	249	2	w.	PERSON
gujaf-16	249	3	noubbigh, h.	ORG
gujaf-16	249	4	2018	DATE
gujaf-16	249	5	africa	LOC
gujaf-16	250	1	quarterly	DATE
gujaf-16	250	2	2018	DATE
gujaf-16	251	1	kraus, a., & litzenberger	ORG
gujaf-16	251	2	r. h.	PERSON
gujaf-16	251	3	1973	DATE
gujaf-16	253	1	33	CARDINAL
gujaf-16	253	2	911–922	CARDINAL
gujaf-16	254	1	lim	PERSON
gujaf-16	254	2	t.c.	GPE
gujaf-16	254	3	2012	DATE
gujaf-16	255	1	china	GPE
gujaf-16	256	1	international journal of economics	ORG
gujaf-16	256	2	4(3	CARDINAL
gujaf-16	256	3	191-203	CARDINAL
gujaf-16	257	1	j.	PERSON
gujaf-16	257	2	1956	DATE
gujaf-16	259	1	american	NORP
gujaf-16	259	2	46	CARDINAL
gujaf-16	259	3	2	CARDINAL
gujaf-16	259	4	97–143	CARDINAL
gujaf-16	260	1	modigliani	ORG
gujaf-16	260	2	f.	PERSON
gujaf-16	260	3	miller	ORG
gujaf-16	260	4	m. h.	PERSON
gujaf-16	260	5	1958	DATE
gujaf-16	261	1	american	NORP
gujaf-16	261	2	49	DATE
gujaf-16	261	3	261–97	DATE
gujaf-16	262	1	myers	GPE
gujaf-16	262	2	s.c.	GPE
gujaf-16	262	3	n.s.	GPE
gujaf-16	262	4	1984	DATE
gujaf-16	264	1	13(2	CARDINAL
gujaf-16	264	2	187	CARDINAL
gujaf-16	265	1	gusau journal of accounting	ORG
gujaf-16	266	1	1, april, 2020	DATE
gujaf-16	266	2	2756	CARDINAL
gujaf-16	266	3	myers	GPE
gujaf-16	266	4	s.c.	GPE
gujaf-16	266	5	1984	DATE
gujaf-16	268	1	39(3	CARDINAL
gujaf-16	268	2	575592	DATE
gujaf-16	269	1	myers	GPE
gujaf-16	269	2	s.c.	GPE
gujaf-16	269	3	1977	DATE
gujaf-16	271	1	journal of financial economics	ORG
gujaf-16	271	2	5	CARDINAL
gujaf-16	271	3	147–175	CARDINAL
gujaf-16	272	1	flannery	ORG
gujaf-16	272	2	m.j.	PERSON
gujaf-16	272	3	2012	DATE
gujaf-16	274	1	journal of financial economics	ORG
gujaf-16	274	2	103	CARDINAL
gujaf-16	275	1	rajan	GPE
gujaf-16	275	2	r.g.	GPE
gujaf-16	275	3	1995	DATE
gujaf-16	278	1	14211460	DATE
gujaf-16	279	1	sett	GPE
gujaf-16	279	2	k. & sarkhel	ORG
gujaf-16	279	3	2010	DATE
gujaf-16	280	1	indian	NORP
gujaf-16	280	2	1981–2007	DATE
gujaf-16	281	1	the iup journal	ORG
gujaf-16	281	2	16(1	CARDINAL
gujaf-16	282	1	shahar	ORG
gujaf-16	282	2	2018	DATE
gujaf-16	284	1	4, 2018	DATE
gujaf-16	284	2	3	CARDINAL
gujaf-16	284	3	139	CARDINAL
gujaf-16	284	4	149	CARDINAL
gujaf-16	284	5	hikari ltd.	ORG
gujaf-16	284	6	sinha	ORG
gujaf-16	284	7	p. c. and ghosh	PERSON
gujaf-16	284	8	s. k.	PERSON
gujaf-16	284	9	2010	DATE
gujaf-16	284	10	indian	NORP
gujaf-16	285	1	the iup journal	ORG
gujaf-16	285	2	16(4	CARDINAL
gujaf-16	285	3	29-50	CARDINAL
gujaf-16	286	1	stulz	ORG
gujaf-16	286	2	r.	NORP
gujaf-16	286	3	1990	DATE
gujaf-16	286	4	journal of financial economics	ORG
gujaf-16	286	5	26(5	DATE
gujaf-16	286	6	145	CARDINAL
gujaf-16	287	1	toumi	PERSON
gujaf-16	287	2	k.	PERSON
gujaf-16	287	3	viviani	PERSON
gujaf-16	287	4	j.l.	GPE
gujaf-16	287	5	l.	PERSON
gujaf-16	287	6	2012	DATE
gujaf-16	287	7	islamic	NORP
gujaf-16	288	1	2080081	DATE
gujaf-16	288	2	23 nov. 2019	DATE