id	sid	eid	entity	type
hassl-825	1	1	141	CARDINAL
hassl-825	1	2	2019	CARDINAL
hassl-825	3	1	pakistan	GPE
hassl-825	3	2	mubarik1	PERSON
hassl-825	3	3	naghavi2+ muhammad	FAC
hassl-825	3	4	mubarik3 1faculty	ORG
hassl-825	3	5	mohammad ali jinnah university	PERSON
hassl-825	3	6	karachi	GPE
hassl-825	3	7	pakistan	GPE
hassl-825	4	1	2faculty	CARDINAL
hassl-825	4	2	taylor	PERSON
hassl-825	4	3	taylor	PERSON
hassl-825	4	4	selangor	GPE
hassl-825	4	5	malaysia	GPE
hassl-825	5	1	3faculty	CARDINAL
hassl-825	5	2	szabist university	ORG
hassl-825	5	3	karachi	GPE
hassl-825	5	4	pakistan	GPE
hassl-825	6	1	22	CARDINAL
hassl-825	6	2	march 2019	DATE
hassl-825	6	3	30 april 2019	DATE
hassl-825	6	4	19 june 2019	DATE
hassl-825	6	5	16	CARDINAL
hassl-825	6	6	august 2019	DATE
hassl-825	7	1	icd	ORG
hassl-825	8	1	secondary	ORDINAL
hassl-825	8	2	99	CARDINAL
hassl-825	8	3	pakistan stock exchange	ORG
hassl-825	8	4	2008−2017	CARDINAL
hassl-825	8	5	annual	DATE
hassl-825	10	1	icd	ORG
hassl-825	10	2	22.64%	PERCENT
hassl-825	11	1	icd	ORG
hassl-825	12	1	icd	ORG
hassl-825	13	1	three	CARDINAL
hassl-825	16	1	secondary	ORDINAL
hassl-825	16	2	pakistani	NORP
hassl-825	17	1	icd	ORG
hassl-825	18	1	1	CARDINAL
hassl-825	18	2	2017	DATE
hassl-825	19	1	keenan	PERSON
hassl-825	19	2	2001	DATE
hassl-825	19	3	muttakin et al.	PERSON
hassl-825	19	4	2015	DATE
hassl-825	19	5	2016	DATE
hassl-825	19	6	kamath,	ORG
hassl-825	19	7	2017	DATE
hassl-825	19	8	duff, 2018	ORG
hassl-825	20	1	keenan	PERSON
hassl-825	20	2	2001	DATE
hassl-825	20	3	icd	ORG
hassl-825	21	1	2019	CARDINAL
hassl-825	22	1	7	CARDINAL
hassl-825	22	2	3	CARDINAL
hassl-825	23	1	141	CARDINAL
hassl-825	23	2	2312-4318	CARDINAL
hassl-825	23	3	2312-5659	DATE
hassl-825	23	4	10.18488	CARDINAL
hassl-825	23	5	2019	CARDINAL
hassl-825	25	1	social sciences letters	ORG
hassl-825	25	2	2019	DATE
hassl-825	25	3	7(3	DATE
hassl-825	25	4	141	CARDINAL
hassl-825	25	5	2019	CARDINAL
hassl-825	28	1	south asian	NORP
hassl-825	28	2	2011	DATE
hassl-825	28	3	khalique et al.	PERSON
hassl-825	28	4	2015	DATE
hassl-825	28	5	muttakin et al.	PERSON
hassl-825	28	6	2015	DATE
hassl-825	28	7	2018	DATE
hassl-825	30	1	one	CARDINAL
hassl-825	30	2	icd	ORG
hassl-825	30	3	cerbioni	GPE
hassl-825	30	4	parbonetti	GPE
hassl-825	30	5	2007	DATE
hassl-825	30	6	icd	ORG
hassl-825	31	1	three	CARDINAL
hassl-825	31	2	icd	ORG
hassl-825	33	1	2011	DATE
hassl-825	33	2	icd	ORG
hassl-825	33	3	mexico	GPE
hassl-825	34	1	icd	ORG
hassl-825	35	1	muttakin et al	PERSON
hassl-825	36	1	2015	DATE
hassl-825	37	1	2011	DATE
hassl-825	38	1	non-linear	ORG
hassl-825	39	1	hidalgo et al	GPE
hassl-825	40	1	2011	DATE
hassl-825	41	1	2015	CARDINAL
hassl-825	42	1	pakistani	NORP
hassl-825	43	1	pakistan	GPE
hassl-825	43	2	pakistan	GPE
hassl-825	43	3	2015	DATE
hassl-825	44	1	2018	DATE
hassl-825	44	2	pakistani	NORP
hassl-825	44	3	icd	ORG
hassl-825	45	1	icd	ORG
hassl-825	46	1	icd	ORG
hassl-825	46	2	pakistan	GPE
hassl-825	46	3	khan	GPE
hassl-825	46	4	ali	PERSON
hassl-825	46	5	2010	DATE
hassl-825	46	6	khan	GPE
hassl-825	46	7	khan	GPE
hassl-825	46	8	2010	DATE
hassl-825	47	1	abhayawansa	NORP
hassl-825	47	2	azim, 2014	ORG
hassl-825	47	3	muttakin et al.	PERSON
hassl-825	47	4	2015	DATE
hassl-825	48	1	pakistan	GPE
hassl-825	48	2	icd	ORG
hassl-825	49	1	pakistan	GPE
hassl-825	50	1	pakistan	GPE
hassl-825	51	1	the securities and exchange commission	ORG
hassl-825	51	2	pakistan	GPE
hassl-825	51	3	uddin	NORP
hassl-825	51	4	choudhury	PERSON
hassl-825	51	5	2008	DATE
hassl-825	52	1	azim et al	PERSON
hassl-825	53	1	2018	DATE
hassl-825	54	1	pakistan	GPE
hassl-825	54	2	icd	ORG
hassl-825	56	1	icd	ORG
hassl-825	57	1	pakistan	GPE
hassl-825	57	2	pakistani	NORP
hassl-825	58	1	muttakin et al	PERSON
hassl-825	59	1	2015	CARDINAL
hassl-825	59	2	icd	ORG
hassl-825	60	1	icd	ORG
hassl-825	61	1	icd	ORG
hassl-825	61	2	social sciences letters	ORG
hassl-825	61	3	2019	DATE
hassl-825	61	4	7(3	DATE
hassl-825	61	5	141	CARDINAL
hassl-825	61	6	2019	CARDINAL
hassl-825	63	1	pakistan	GPE
hassl-825	64	1	icd	ORG
hassl-825	64	2	pakistan	GPE
hassl-825	64	3	icd	ORG
hassl-825	64	4	pakistan	GPE
hassl-825	65	1	2	CARDINAL
hassl-825	66	1	2.1	CARDINAL
hassl-825	67	1	anderson	PERSON
hassl-825	67	2	2004	DATE
hassl-825	68	1	one	CARDINAL
hassl-825	69	1	second	ORDINAL
hassl-825	72	1	icd	ORG
hassl-825	72	2	amit	PERSON
hassl-825	72	3	2006	DATE
hassl-825	74	1	abhayawansa	NORP
hassl-825	74	2	azim, 2014	ORG
hassl-825	75	1	muttakin et al	PERSON
hassl-825	76	1	2015	CARDINAL
hassl-825	77	1	icd	ORG
hassl-825	78	1	pakistan	GPE
hassl-825	83	1	icd	ORG
hassl-825	83	2	icd	ORG
hassl-825	87	1	2.2	CARDINAL
hassl-825	88	1	haniffa	NORP
hassl-825	88	2	cooke	PERSON
hassl-825	88	3	2002	DATE
hassl-825	88	4	al-akra et al.	ORG
hassl-825	88	5	2010	DATE
hassl-825	88	6	joshi et al.	PERSON
hassl-825	88	7	2018	DATE
hassl-825	89	1	haniffa	PERSON
hassl-825	89	2	cooke	PERSON
hassl-825	89	3	2002	DATE
hassl-825	91	1	pakistani	NORP
hassl-825	91	2	social sciences letters	ORG
hassl-825	91	3	2019	DATE
hassl-825	91	4	7(3	DATE
hassl-825	91	5	141	CARDINAL
hassl-825	91	6	155 144	CARDINAL
hassl-825	91	7	2019	CARDINAL
hassl-825	93	1	al-akra et al.	ORG
hassl-825	93	2	2010	DATE
hassl-825	93	3	rashid et al.	PERSON
hassl-825	93	4	2018	DATE
hassl-825	94	1	pakistan	GPE
hassl-825	96	1	2.3	CARDINAL
hassl-825	97	1	board independence board	ORG
hassl-825	97	2	haniffa	ORG
hassl-825	97	3	cooke	PERSON
hassl-825	97	4	2002	DATE
hassl-825	100	1	jensen	PERSON
hassl-825	100	2	1983	DATE
hassl-825	101	1	cerbioni	GPE
hassl-825	101	2	parbonetti	GPE
hassl-825	101	3	2007	DATE
hassl-825	101	4	li et al	PERSON
hassl-825	102	1	2008	DATE
hassl-825	103	1	hidalgo et al	ORG
hassl-825	104	1	2011	DATE
hassl-825	104	2	ic	PERSON
hassl-825	105	1	hidalgo et al	PERSON
hassl-825	106	1	2011	DATE
hassl-825	107	1	pakistan	GPE
hassl-825	108	1	uddin	NORP
hassl-825	108	2	choudhury	PERSON
hassl-825	108	3	2008	DATE
hassl-825	110	1	2.4	CARDINAL
hassl-825	111	1	one	CARDINAL
hassl-825	112	1	one	CARDINAL
hassl-825	113	1	finkelstein	PERSON
hassl-825	113	2	d'aveni	MONEY
hassl-825	113	3	1994	DATE
hassl-825	115	1	gul	PERSON
hassl-825	115	2	leung	PERSON
hassl-825	115	3	2004	DATE
hassl-825	117	1	cerbioni	GPE
hassl-825	117	2	parbonetti	GPE
hassl-825	117	3	2007	DATE
hassl-825	117	4	li et al	PERSON
hassl-825	118	1	2008	DATE
hassl-825	118	2	hidalgo et al	PERSON
hassl-825	119	1	2011	DATE
hassl-825	119	2	ic	PERSON
hassl-825	120	1	the securities exchange commission	ORG
hassl-825	120	2	pakistan	GPE
hassl-825	122	1	social sciences letters	ORG
hassl-825	122	2	2019	DATE
hassl-825	122	3	7(3	DATE
hassl-825	122	4	141	CARDINAL
hassl-825	122	5	2019	CARDINAL
hassl-825	124	1	2.5	CARDINAL
hassl-825	125	1	two	CARDINAL
hassl-825	128	1	2011	DATE
hassl-825	129	1	2006	DATE
hassl-825	129	2	turley	GPE
hassl-825	129	3	zaman	PERSON
hassl-825	129	4	2007	DATE
hassl-825	131	1	pakistan	GPE
hassl-825	133	1	the pakistan stock exchange	ORG
hassl-825	137	1	2.6	CARDINAL
hassl-825	138	1	turley	FAC
hassl-825	138	2	zaman	PERSON
hassl-825	138	3	2007	DATE
hassl-825	139	1	turley	ORG
hassl-825	139	2	zaman	PERSON
hassl-825	139	3	2007	DATE
hassl-825	139	4	li et al.	PERSON
hassl-825	139	5	2012	DATE
hassl-825	140	1	ho	NORP
hassl-825	140	2	wong	GPE
hassl-825	140	3	2001	DATE
hassl-825	140	4	turley	ORG
hassl-825	140	5	zaman	PERSON
hassl-825	140	6	2007	DATE
hassl-825	140	7	li et al.	PERSON
hassl-825	140	8	2012	DATE
hassl-825	141	1	li et al	PERSON
hassl-825	142	1	2012	DATE
hassl-825	142	2	li et al	PERSON
hassl-825	143	1	2008	DATE
hassl-825	145	1	thornton	PERSON
hassl-825	145	2	2008	DATE
hassl-825	147	1	pakistan	GPE
hassl-825	147	2	at least two	CARDINAL
hassl-825	149	1	khan et al	PERSON
hassl-825	150	1	2013	DATE
hassl-825	150	2	pakistani	NORP
hassl-825	151	1	khan et al	PERSON
hassl-825	152	1	2013	DATE
hassl-825	154	1	two	CARDINAL
hassl-825	155	1	h6	ORG
hassl-825	156	1	3	CARDINAL
hassl-825	156	2	3.1	CARDINAL
hassl-825	157	1	99	CARDINAL
hassl-825	157	2	pakistani	NORP
hassl-825	157	3	pakistan stock exchange	ORG
hassl-825	158	1	1	CARDINAL
hassl-825	159	1	2008	DATE
hassl-825	159	2	2017	DATE
hassl-825	159	3	annual	DATE
hassl-825	160	1	social sciences letters	ORG
hassl-825	160	2	2019	DATE
hassl-825	160	3	7(3	DATE
hassl-825	160	4	141	CARDINAL
hassl-825	160	5	2019	CARDINAL
hassl-825	162	1	psx	PERSON
hassl-825	162	2	securities & exchange commission	ORG
hassl-825	162	3	pakistan	GPE
hassl-825	163	1	2008	DATE
hassl-825	163	2	the pakistan stock exchange	ORG
hassl-825	163	3	28	CARDINAL
hassl-825	163	4	august	DATE
hassl-825	164	1	15 december 2008	DATE
hassl-825	167	1	1	CARDINAL
hassl-825	167	2	23 2	CARDINAL
hassl-825	167	3	17 3	CARDINAL
hassl-825	167	4	11	CARDINAL
hassl-825	167	5	12 5	CARDINAL
hassl-825	167	6	11 6	CARDINAL
hassl-825	167	7	10	CARDINAL
hassl-825	167	8	99 3.2	CARDINAL
hassl-825	169	1	1	CARDINAL
hassl-825	173	1	duceo	PERSON
hassl-825	173	2	1	CARDINAL
hassl-825	173	3	0	CARDINAL
hassl-825	174	1	1	CARDINAL
hassl-825	174	2	two	CARDINAL
hassl-825	174	3	0	CARDINAL
hassl-825	175	1	1	CARDINAL
hassl-825	175	2	0	CARDINAL
hassl-825	176	1	years	DATE
hassl-825	179	1	3.3	CARDINAL
hassl-825	179	2	two	CARDINAL
hassl-825	179	3	joseph and taplin	PERSON
hassl-825	179	4	2011	DATE
hassl-825	181	1	abeysekera	PERSON
hassl-825	181	2	guthrie	PERSON
hassl-825	181	3	2005	DATE
hassl-825	181	4	abeysekera	ORG
hassl-825	181	5	2008a	DATE
hassl-825	181	6	2008b	DATE
hassl-825	181	7	joseph and taplin	PERSON
hassl-825	181	8	2011	DATE
hassl-825	182	1	social sciences letters	ORG
hassl-825	182	2	2019	DATE
hassl-825	182	3	7(3	DATE
hassl-825	182	4	141	CARDINAL
hassl-825	182	5	155 147	CARDINAL
hassl-825	182	6	2019	CARDINAL
hassl-825	184	1	pakistan	GPE
hassl-825	186	1	10 to 30	DATE
hassl-825	187	1	30	CARDINAL
hassl-825	187	2	icd	ORG
hassl-825	188	1	30	CARDINAL
hassl-825	189	1	2015	DATE
hassl-825	190	1	pakistani	NORP
hassl-825	191	1	1	CARDINAL
hassl-825	191	2	0	CARDINAL
hassl-825	192	1	30	CARDINAL
hassl-825	193	1	haniffa	PERSON
hassl-825	193	2	cooke	PERSON
hassl-825	193	3	2005	DATE
hassl-825	193	4	li et al	PERSON
hassl-825	194	1	2008	DATE
hassl-825	195	1	3.4	CARDINAL
hassl-825	195	2	1	CARDINAL
hassl-825	196	1	icd	ORG
hassl-825	199	1	arvidsson	GPE
hassl-825	199	2	2003	DATE
hassl-825	200	1	2012	DATE
hassl-825	201	1	3.5	CARDINAL
hassl-825	201	2	pollin	PERSON
hassl-825	201	3	2005	DATE
hassl-825	201	4	2010	DATE
hassl-825	201	5	icd	ORG
hassl-825	202	1	pakistani	NORP
hassl-825	203	1	pakistan	GPE
hassl-825	206	1	2001	DATE
hassl-825	206	2	clements et al.	PERSON
hassl-825	206	3	2005	DATE
hassl-825	208	1	2015	CARDINAL
hassl-825	208	2	bangladesh	GPE
hassl-825	209	1	2001	DATE
hassl-825	210	1	icd	ORG
hassl-825	210	2	social sciences letters	ORG
hassl-825	210	3	2019	DATE
hassl-825	210	4	7(3	DATE
hassl-825	210	5	141	CARDINAL
hassl-825	210	6	2019	CARDINAL
hassl-825	212	1	2	CARDINAL
hassl-825	212	2	2	CARDINAL
hassl-825	212	3	1	CARDINAL
hassl-825	213	1	three	CARDINAL
hassl-825	214	1	three	CARDINAL
hassl-825	214	2	3	CARDINAL
hassl-825	214	3	4	CARDINAL
hassl-825	214	4	5	CARDINAL
hassl-825	214	5	2, 3	DATE
hassl-825	214	6	4	DATE
hassl-825	214	7	5	CARDINAL
hassl-825	214	8	icd	ORG
hassl-825	220	1	icd	ORG
hassl-825	220	2	2	CARDINAL
hassl-825	221	1	zero	CARDINAL
hassl-825	221	2	icd	ORG
hassl-825	222	1	2	CARDINAL
hassl-825	223	1	6	CARDINAL
hassl-825	223	2	zero	CARDINAL
hassl-825	223	3	0	CARDINAL
hassl-825	223	4	6	CARDINAL
hassl-825	223	5	social sciences letters	ORG
hassl-825	223	6	2019	DATE
hassl-825	223	7	7(3	DATE
hassl-825	223	8	141	CARDINAL
hassl-825	223	9	2019	CARDINAL
hassl-825	226	1	7	CARDINAL
hassl-825	226	2	4	DATE
hassl-825	226	3	5	CARDINAL
hassl-825	226	4	icd	ORG
hassl-825	227	1	4	CARDINAL
hassl-825	227	2	2	CARDINAL
hassl-825	228	1	41%	PERCENT
hassl-825	228	2	9.2%	PERCENT
hassl-825	229	1	3.3%	PERCENT
hassl-825	230	1	29.0%	PERCENT
hassl-825	230	2	52.0%	PERCENT
hassl-825	231	1	table-2	PERSON
hassl-825	233	1	first	ORDINAL
hassl-825	233	2	0.410	CARDINAL
hassl-825	233	3	0.001	CARDINAL
hassl-825	233	4	0.033 0.000 0.074	MONEY
hassl-825	233	5	0.111	CARDINAL
hassl-825	233	6	0.290 0.000 0.392	MONEY
hassl-825	233	7	1.000	MONEY
hassl-825	233	8	0.610 1.000	MONEY
hassl-825	233	9	7.570	CARDINAL
hassl-825	233	10	22.500 23.150	MONEY
hassl-825	233	11	9.510	MONEY
hassl-825	233	12	27.750 lvr	MONEY
hassl-825	233	13	0.591	MONEY
hassl-825	233	14	0.087	MONEY
hassl-825	233	15	icd	ORG
hassl-825	233	16	0.172	CARDINAL
hassl-825	233	17	0.189	CARDINAL
hassl-825	233	18	0.182 0.142 0.127	MONEY
hassl-825	233	19	0.115	CARDINAL
hassl-825	233	20	0.095	CARDINAL
hassl-825	233	21	0.187	CARDINAL
hassl-825	233	22	icd	ORG
hassl-825	234	1	3	CARDINAL
hassl-825	235	1	icd	ORG
hassl-825	237	1	age (age	DATE
hassl-825	237	2	two	CARDINAL
hassl-825	240	1	icd	ORG
hassl-825	240	2	icd	ORG
hassl-825	240	3	0.250	CARDINAL
hassl-825	240	4	0.11 0.041 0.000	QUANTITY
hassl-825	240	5	0.001	CARDINAL
hassl-825	240	6	0.001	MONEY
hassl-825	240	7	0.771 0.284 0.000	MONEY
hassl-825	240	8	9.46 8.86	QUANTITY
hassl-825	240	9	0.592	CARDINAL
hassl-825	240	10	0.084	CARDINAL
hassl-825	240	11	0.045 0.000	CARDINAL
hassl-825	240	12	social sciences letters	ORG
hassl-825	240	13	2019	DATE
hassl-825	240	14	7(3	DATE
hassl-825	240	15	141	CARDINAL
hassl-825	240	16	155 150	CARDINAL
hassl-825	240	17	2019	CARDINAL
hassl-825	243	1	4	CARDINAL
hassl-825	244	1	less than 2	CARDINAL
hassl-825	244	2	al.	PERSON
hassl-825	244	3	1996	DATE
hassl-825	247	1	lvr roa vif	ORG
hassl-825	247	2	1 1.25	CARDINAL
hassl-825	247	3	1 1.57	CARDINAL
hassl-825	247	4	0.201	CARDINAL
hassl-825	247	5	1 1.79	CARDINAL
hassl-825	247	6	1 1.24 fdu	QUANTITY
hassl-825	247	7	0.452	CARDINAL
hassl-825	247	8	0.125	CARDINAL
hassl-825	247	9	1 1.81	CARDINAL
hassl-825	247	10	0.010 0.25	CARDINAL
hassl-825	247	11	0.154	CARDINAL
hassl-825	247	12	1 1.63	CARDINAL
hassl-825	247	13	0.298	CARDINAL
hassl-825	247	14	0.197	CARDINAL
hassl-825	247	15	1 1.19	CARDINAL
hassl-825	247	16	0.118	CARDINAL
hassl-825	247	17	0.058	CARDINAL
hassl-825	247	18	1 1.27	CARDINAL
hassl-825	247	19	0.25	CARDINAL
hassl-825	247	20	1 1.32	CARDINAL
hassl-825	247	21	0.092	CARDINAL
hassl-825	247	22	0.334	CARDINAL
hassl-825	247	23	0.223	CARDINAL
hassl-825	247	24	0.024	CARDINAL
hassl-825	247	25	0.112	CARDINAL
hassl-825	247	26	0.088 0.084	CARDINAL
hassl-825	247	27	1 1.28	CARDINAL
hassl-825	247	28	the 5% and 1%	PERCENT
hassl-825	248	1	table-5	ORG
hassl-825	248	2	icd	ORG
hassl-825	249	1	1 model 2	QUANTITY
hassl-825	249	2	3	CARDINAL
hassl-825	249	3	4	CARDINAL
hassl-825	249	4	0.124	CARDINAL
hassl-825	249	5	0.092	CARDINAL
hassl-825	249	6	0.351	CARDINAL
hassl-825	249	7	0.312	CARDINAL
hassl-825	249	8	0.12	CARDINAL
hassl-825	249	9	0.187	CARDINAL
hassl-825	249	10	0.331	CARDINAL
hassl-825	249	11	0.285	CARDINAL
hassl-825	249	12	0.152	CARDINAL
hassl-825	250	1	0.117	CARDINAL
hassl-825	250	2	0.092	CARDINAL
hassl-825	250	3	0.029	CARDINAL
hassl-825	250	4	0.058	CARDINAL
hassl-825	250	5	0.142	CARDINAL
hassl-825	250	6	0.072	CARDINAL
hassl-825	250	7	0.091	CARDINAL
hassl-825	250	8	0.012	CARDINAL
hassl-825	250	9	0.022	CARDINAL
hassl-825	250	10	0.008	CARDINAL
hassl-825	250	11	0.009	CARDINAL
hassl-825	250	12	0.219	CARDINAL
hassl-825	250	13	0.187	CARDINAL
hassl-825	250	14	0.181	CARDINAL
hassl-825	250	15	0.198	CARDINAL
hassl-825	250	16	year	DATE
hassl-825	251	1	21.81	CARDINAL
hassl-825	251	2	15.12	CARDINAL
hassl-825	251	3	3.14	CARDINAL
hassl-825	251	4	0.64	CARDINAL
hassl-825	251	5	2.87	CARDINAL
hassl-825	251	6	0.51	CARDINAL
hassl-825	251	7	5.12	CARDINAL
hassl-825	251	8	0.44	CARDINAL
hassl-825	251	9	4.81(0.48	CARDINAL
hassl-825	251	10	0.17	CARDINAL
hassl-825	251	11	0.79	CARDINAL
hassl-825	251	12	0.11	CARDINAL
hassl-825	251	13	0.84	CARDINAL
hassl-825	251	14	0.15	CARDINAL
hassl-825	251	15	0.74	CARDINAL
hassl-825	251	16	0.12	CARDINAL
hassl-825	251	17	0.79	CARDINAL
hassl-825	251	18	3.12	CARDINAL
hassl-825	251	19	22.64%	PERCENT
hassl-825	251	20	3.32	CARDINAL
hassl-825	251	21	27.66%	PERCENT
hassl-825	251	22	3.19	CARDINAL
hassl-825	251	23	24.28%	PERCENT
hassl-825	251	24	3.01	CARDINAL
hassl-825	251	25	20.82%	PERCENT
hassl-825	251	26	0.23	CARDINAL
hassl-825	251	27	0.25	CARDINAL
hassl-825	251	28	0.34 0.37	CARDINAL
hassl-825	252	1	1.28	CARDINAL
hassl-825	253	1	1.58	CARDINAL
hassl-825	253	2	1.42	CARDINAL
hassl-825	253	3	1.46	CARDINAL
hassl-825	253	4	1.32	CARDINAL
hassl-825	253	5	1.43	CARDINAL
hassl-825	253	6	1.35	CARDINAL
hassl-825	253	7	1.38	CARDINAL
hassl-825	253	8	the 5% and 1%	PERCENT
hassl-825	254	1	2	CARDINAL
hassl-825	254	2	5	CARDINAL
hassl-825	255	1	1	CARDINAL
hassl-825	256	1	icd	ORG
hassl-825	256	2	2	CARDINAL
hassl-825	257	1	linear	ORG
hassl-825	257	2	fown	GPE
hassl-825	257	3	0.24	CARDINAL
hassl-825	257	4	0.05	CARDINAL
hassl-825	257	5	fown	CARDINAL
hassl-825	257	6	0.01	CARDINAL
hassl-825	259	1	pakistan	GPE
hassl-825	260	1	icd	ORG
hassl-825	261	1	social sciences letters	ORG
hassl-825	261	2	2019	DATE
hassl-825	261	3	7(3	DATE
hassl-825	261	4	141	CARDINAL
hassl-825	261	5	2019	CARDINAL
hassl-825	263	1	below 22.64%	PERCENT
hassl-825	264	1	icd	ORG
hassl-825	265	1	muttakin et al	PERSON
hassl-825	266	1	2015	CARDINAL
hassl-825	266	2	bangladesh	GPE
hassl-825	267	1	2011	DATE
hassl-825	267	2	mexico	GPE
hassl-825	268	1	0.05	CARDINAL
hassl-825	269	1	icd	ORG
hassl-825	270	1	li et al	PERSON
hassl-825	271	1	2008	DATE
hassl-825	271	2	khan et al	PERSON
hassl-825	272	1	2013	DATE
hassl-825	273	1	2015	DATE
hassl-825	274	1	third	ORDINAL
hassl-825	274	2	0.331	CARDINAL
hassl-825	274	3	0.01	CARDINAL
hassl-825	276	1	li et al	PERSON
hassl-825	276	2	2008	DATE
hassl-825	276	3	0.074	CARDINAL
hassl-825	276	4	0.10	CARDINAL
hassl-825	277	1	pakistani	NORP
hassl-825	278	1	0.05	CARDINAL
hassl-825	278	2	two	CARDINAL
hassl-825	279	1	muttakin et al	PERSON
hassl-825	280	1	2015	DATE
hassl-825	281	1	two	CARDINAL
hassl-825	282	1	0.117	CARDINAL
hassl-825	282	2	0.01	CARDINAL
hassl-825	283	1	pakistani	NORP
hassl-825	285	1	2011	DATE
hassl-825	288	1	cerbioni	GPE
hassl-825	288	2	parbonetti	GPE
hassl-825	288	3	2007	DATE
hassl-825	288	4	muttakin et al.	PERSON
hassl-825	288	5	2015	DATE
hassl-825	289	1	three	CARDINAL
hassl-825	290	1	3	CARDINAL
hassl-825	290	2	5	CARDINAL
hassl-825	290	3	3	CARDINAL
hassl-825	290	4	2	CARDINAL
hassl-825	292	1	icd	ORG
hassl-825	293	1	icd	ORG
hassl-825	294	1	4	CARDINAL
hassl-825	294	2	5	CARDINAL
hassl-825	294	3	fown	GPE
hassl-825	294	4	two	CARDINAL
hassl-825	295	1	1 to 4	CARDINAL
hassl-825	296	1	4	CARDINAL
hassl-825	297	1	social sciences letters	ORG
hassl-825	297	2	2019	DATE
hassl-825	297	3	7(3	DATE
hassl-825	297	4	141	CARDINAL
hassl-825	297	5	155 152	CARDINAL
hassl-825	297	6	2019	CARDINAL
hassl-825	299	1	5	CARDINAL
hassl-825	299	2	icd	ORG
hassl-825	300	1	pakistan	GPE
hassl-825	301	1	2007	DATE
hassl-825	302	1	pakistan	GPE
hassl-825	304	1	ic	PERSON
hassl-825	305	1	haniffa	NORP
hassl-825	305	2	cooke	PERSON
hassl-825	305	3	2002	DATE
hassl-825	305	4	anderson	PERSON
hassl-825	305	5	reeb	ORG
hassl-825	305	6	2004	DATE
hassl-825	305	7	hidalgo et al.	ORG
hassl-825	305	8	2011	DATE
hassl-825	305	9	massaro et al.	PERSON
hassl-825	305	10	2018	DATE
hassl-825	306	1	icd	ORG
hassl-825	307	1	pakistan	GPE
hassl-825	308	1	seng et al.	PERSON
hassl-825	308	2	2018	DATE
hassl-825	309	1	pakistani	NORP
hassl-825	311	1	pakistan	GPE
hassl-825	312	1	pakistan	GPE
hassl-825	313	1	li et al	PERSON
hassl-825	314	1	2008	DATE
hassl-825	314	2	hidalgo et al	PERSON
hassl-825	315	1	2011	DATE
hassl-825	316	1	pakistan	GPE
hassl-825	317	1	icd	ORG
hassl-825	318	1	pakistan	GPE
hassl-825	319	1	pakistan	GPE
hassl-825	320	1	pakistan	GPE
hassl-825	323	1	the securities and exchange commission	ORG
hassl-825	323	2	pakistan	GPE
hassl-825	325	1	22.4%	PERCENT
hassl-825	327	1	pakistani	NORP
hassl-825	329	1	social sciences letters	ORG
hassl-825	329	2	2019	DATE
hassl-825	329	3	7(3	DATE
hassl-825	329	4	141	CARDINAL
hassl-825	329	5	2019	CARDINAL
hassl-825	332	1	icd	ORG
hassl-825	332	2	pakistan	GPE
hassl-825	336	1	abeysekera	PERSON
hassl-825	336	2	i.	PERSON
hassl-825	336	3	2008a	DATE
hassl-825	337	1	singapore	GPE
hassl-825	337	2	sri lanka	GPE
hassl-825	338	1	9(4	CARDINAL
hassl-825	339	1	723737.available	CARDINAL
hassl-825	339	2	abeysekera	PERSON
hassl-825	339	3	i.	PERSON
hassl-825	339	4	2008b	DATE
hassl-825	340	1	annual	DATE
hassl-825	342	1	abeysekera	PERSON
hassl-825	342	2	i.	PERSON
hassl-825	342	3	j. guthrie	PERSON
hassl-825	342	4	2005	DATE
hassl-825	343	1	annual	DATE
hassl-825	343	2	sri lanka	GPE
hassl-825	344	1	s.	PERSON
hassl-825	344	2	m. azim	PERSON
hassl-825	344	3	2014	DATE
hassl-825	346	1	asian	NORP
hassl-825	346	2	22(2	CARDINAL
hassl-825	346	3	98-127.available	CARDINAL
hassl-825	347	1	al-akra	PERSON
hassl-825	347	2	m.	GPE
hassl-825	347	3	i.a	GPE
hassl-825	347	4	m.j. ali	PERSON
hassl-825	347	5	2010	DATE
hassl-825	348	1	jordan	GPE
hassl-825	349	1	british	NORP
hassl-825	349	2	42(3	CARDINAL
hassl-825	350	1	t. van zijl	PERSON
hassl-825	350	2	k. dunstan	PERSON
hassl-825	350	3	a.w. karim	ORG
hassl-825	350	4	2007	DATE
hassl-825	353	1	anderson	PERSON
hassl-825	353	2	r.c.	GPE
hassl-825	353	3	reeb	ORG
hassl-825	353	4	2004	DATE
hassl-825	355	1	quarterly	DATE
hassl-825	355	2	209	CARDINAL
hassl-825	356	1	arvidsson	GPE
hassl-825	356	2	s.	GPE
hassl-825	356	3	2003	DATE
hassl-825	357	1	annual	DATE
hassl-825	358	1	4th	ORDINAL
hassl-825	358	2	annual	DATE
hassl-825	358	3	snee congress	ORG
hassl-825	358	4	mo lle	PERSON
hassl-825	358	5	sweden	GPE
hassl-825	359	1	azim, f.	ORG
hassl-825	359	2	m.z. mustapha	PERSON
hassl-825	359	3	f. zainir	PERSON
hassl-825	359	4	2018	DATE
hassl-825	360	1	pakistan	GPE
hassl-825	361	1	10(2	DATE
hassl-825	361	2	22	CARDINAL
hassl-825	362	1	cerbioni	GPE
hassl-825	362	2	f. and a. parbonetti	PERSON
hassl-825	362	3	2007	DATE
hassl-825	363	1	european	NORP
hassl-825	364	1	european accounting review	ORG
hassl-825	364	2	16(4	DATE
hassl-825	365	1	clements	PERSON
hassl-825	365	2	b.	PERSON
hassl-825	365	3	r. bhattacharya	PERSON
hassl-825	365	4	t. nguyen	PERSON
hassl-825	365	5	2005	DATE
hassl-825	369	1	b.	PERSON
hassl-825	369	2	j. dumay	PERSON
hassl-825	369	3	m. palmaccio	PERSON
hassl-825	369	4	r. lombardi	PERSON
hassl-825	369	5	2017	CARDINAL
hassl-825	371	1	18(1	CARDINAL
hassl-825	371	2	duff, a., 2018.	PERSON
hassl-825	372	1	uk	GPE
hassl-825	373	1	fama	GPE
hassl-825	373	2	e.f.	GPE
hassl-825	373	3	m.c. jensen	PERSON
hassl-825	373	4	1983	DATE
hassl-825	375	1	the journal of law and economics	ORG
hassl-825	375	2	26(2	DATE
hassl-825	375	3	301	CARDINAL
hassl-825	376	1	finkelstein	PERSON
hassl-825	376	2	s.	PERSON
hassl-825	376	3	r.a. d'aveni,	PERSON
hassl-825	376	4	1994	DATE
hassl-825	378	1	academy of management journal	ORG
hassl-825	379	1	gul	PERSON
hassl-825	379	2	s. leung	PERSON
hassl-825	379	3	2004	DATE
hassl-825	381	1	journal of accounting	ORG
hassl-825	381	2	23(5	CARDINAL
hassl-825	381	3	haniffa	PERSON
hassl-825	381	4	r.m.	GPE
hassl-825	382	1	t.e. cooke	GPE
hassl-825	382	2	2002	DATE
hassl-825	383	1	malaysian	NORP
hassl-825	384	1	abacus	ORG
hassl-825	384	2	38(3	DATE
hassl-825	384	3	317-349.available	CARDINAL
hassl-825	385	1	social sciences letters	ORG
hassl-825	385	2	2019	DATE
hassl-825	385	3	7(3	DATE
hassl-825	385	4	141	CARDINAL
hassl-825	385	5	2019	CARDINAL
hassl-825	387	1	haniffa	PERSON
hassl-825	387	2	r.m.	GPE
hassl-825	387	3	t.e. cooke	GPE
hassl-825	387	4	2005	DATE
hassl-825	389	1	24(5	CARDINAL
hassl-825	389	2	391	CARDINAL
hassl-825	390	1	r. lensink	PERSON
hassl-825	390	2	2001	DATE
hassl-825	391	1	helsinki	GPE
hassl-825	391	2	finland	GPE
hassl-825	392	1	hidalgo	ORG
hassl-825	392	2	r.l.	GPE
hassl-825	392	3	e. garcia-meca	PERSON
hassl-825	392	4	i. martinez	PERSON
hassl-825	392	5	2011	DATE
hassl-825	394	1	journal of business ethics	ORG
hassl-825	394	2	100(3	DATE
hassl-825	394	3	483	CARDINAL
hassl-825	395	1	ho	PERSON
hassl-825	395	2	s.s.	GPE
hassl-825	395	3	k.s. wong	ORG
hassl-825	395	4	2001	DATE
hassl-825	397	1	journal of international accounting	ORG
hassl-825	397	2	10(2	DATE
hassl-825	398	1	joseph	PERSON
hassl-825	398	2	c. and r. taplin	PERSON
hassl-825	398	3	2011	DATE
hassl-825	401	1	m. kansal	PERSON
hassl-825	401	2	s. sharma	PERSON
hassl-825	401	3	2018	DATE
hassl-825	402	1	india	GPE
hassl-825	403	1	international journal of accounting & information management	ORG
hassl-825	403	2	26(2	CARDINAL
hassl-825	404	1	kamath	PERSON
hassl-825	404	2	b.	PERSON
hassl-825	404	3	2017	DATE
hassl-825	405	1	india	GPE
hassl-825	406	1	journal of financial	ORG
hassl-825	406	2	15(3	DATE
hassl-825	406	3	367	CARDINAL
hassl-825	407	1	keenan	PERSON
hassl-825	407	2	j.	PERSON
hassl-825	407	3	m. aggestam	PERSON
hassl-825	407	4	2001	DATE
hassl-825	409	1	9(4	CARDINAL
hassl-825	410	1	khalique	PERSON
hassl-825	410	2	m., n. bontis	PERSON
hassl-825	410	3	j. abdul nassir bin shaari	PERSON
hassl-825	410	4	a. hassan md	PERSON
hassl-825	410	5	2015	DATE
hassl-825	411	1	pakistan	GPE
hassl-825	412	1	16(1	CARDINAL
hassl-825	413	1	khan	GPE
hassl-825	413	2	a.	GPE
hassl-825	413	3	m.b. muttakin	PERSON
hassl-825	413	4	j. siddiqui	PERSON
hassl-825	413	5	2013	DATE
hassl-825	415	1	114(2	DATE
hassl-825	416	1	khan	PERSON
hassl-825	417	1	m. ali	PERSON
hassl-825	417	2	2010	DATE
hassl-825	418	1	bangladesh	GPE
hassl-825	419	1	journal of human resource costing & accounting	ORG
hassl-825	419	2	14(1	CARDINAL
hassl-825	419	3	48-69.available	CARDINAL
hassl-825	420	1	khan	GPE
hassl-825	421	1	r. khan	PERSON
hassl-825	421	2	2010	DATE
hassl-825	423	1	journal of human resource costing & accounting	ORG
hassl-825	423	2	14(4	ORG
hassl-825	424	1	li	PERSON
hassl-825	424	2	j., m. mangena	PERSON
hassl-825	424	3	r. pike	PERSON
hassl-825	424	4	2012	DATE
hassl-825	426	1	british	NORP
hassl-825	426	2	98-110.available	CARDINAL
hassl-825	427	1	li	PERSON
hassl-825	427	2	j., r. pike	PERSON
hassl-825	427	3	r. haniffa	PERSON
hassl-825	427	4	2008	DATE
hassl-825	428	1	uk	GPE
hassl-825	429	1	r.f.	GPE
hassl-825	429	2	g. nicolò	PERSON
hassl-825	429	3	2018	DATE
hassl-825	430	1	italian	NORP
hassl-825	431	1	m., j. dumay	PERSON
hassl-825	431	2	a. garlatti	PERSON
hassl-825	431	3	f. dal mas	PERSON
hassl-825	431	4	2018	DATE
hassl-825	433	1	19(2	DATE
hassl-825	433	2	mubarik	PERSON
hassl-825	433	3	m.s.	GPE
hassl-825	434	1	v. chandran	PERSON
hassl-825	434	2	e.s. devadason, 2018.	ORG
hassl-825	437	1	s.	PERSON
hassl-825	437	2	v. chandran	PERSON
hassl-825	437	3	e.s. devadason	ORG
hassl-825	437	4	2016	DATE
hassl-825	438	1	pakistan	GPE
hassl-825	439	1	23(1	GPE
hassl-825	440	1	social sciences letters	ORG
hassl-825	440	2	2019	DATE
hassl-825	440	3	7(3	DATE
hassl-825	440	4	141	CARDINAL
hassl-825	440	5	2019	CARDINAL
hassl-825	442	1	muttakin	PERSON
hassl-825	442	2	m.b.	GPE
hassl-825	442	3	a. khan	PERSON
hassl-825	442	4	a.r.	GPE
hassl-825	442	5	2015	DATE
hassl-825	444	1	31(2	CARDINAL
hassl-825	444	2	muzumdar	PERSON
hassl-825	444	3	a.	PERSON
hassl-825	444	4	2006	DATE
hassl-825	446	1	icmab	GPE
hassl-825	446	2	dhaka	GPE
hassl-825	447	1	54-80	CARDINAL
hassl-825	448	1	j.	GPE
hassl-825	448	2	m.h. kutner	GPE
hassl-825	448	3	c.j. nachtsheim	PERSON
hassl-825	448	4	w. wasserman	PERSON
hassl-825	448	5	1996	DATE
hassl-825	449	1	linear	ORG
hassl-825	450	1	5th	ORDINAL
hassl-825	450	2	india	GPE
hassl-825	450	3	mc-graw hill	ORG
hassl-825	451	1	ousama	ORG
hassl-825	451	2	a.a.	GPE
hassl-825	451	3	a.-h	ORG
hassl-825	452	1	fatima	PERSON
hassl-825	452	2	a. rashid hafiz-majdi	PERSON
hassl-825	452	3	2012	DATE
hassl-825	453	1	annual	DATE
hassl-825	453	2	malaysian	NORP
hassl-825	454	1	2(2	CARDINAL
hassl-825	455	1	d.b. thornton	PERSON
hassl-825	455	2	2008	DATE
hassl-825	457	1	european	NORP
hassl-825	458	1	prencipe, a.	PERSON
hassl-825	458	2	s. bar‐yosef	PERSON
hassl-825	458	3	l. pozza	PERSON
hassl-825	458	4	2011	DATE
hassl-825	459	1	italy	GPE
hassl-825	460	1	2010	DATE
hassl-825	461	1	ghana	GPE
hassl-825	462	1	1(3	CARDINAL
hassl-825	463	1	m.k.	GPE
hassl-825	463	2	niazi	GPE
hassl-825	463	3	m. noreen	PERSON
hassl-825	463	4	2018	DATE
hassl-825	464	1	pakistan	GPE
hassl-825	465	1	numl international journal of business & management	ORG
hassl-825	465	2	13(1	CARDINAL
hassl-825	465	3	22	CARDINAL
hassl-825	466	1	seng	PERSON
hassl-825	466	2	d.	NORP
hassl-825	466	3	s. kumarasinghe	PERSON
hassl-825	466	4	r. pandey	PERSON
hassl-825	466	5	2018	DATE
hassl-825	467	1	india	GPE
hassl-825	468	1	41	CARDINAL
hassl-825	469	1	turley	GPE
hassl-825	469	2	s.	PERSON
hassl-825	469	3	m. zaman	PERSON
hassl-825	469	4	2007	DATE
hassl-825	472	1	uddin	NORP
hassl-825	472	2	s.	PERSON
hassl-825	472	3	j. choudhury	PERSON
hassl-825	472	4	2008	DATE
hassl-825	474	1	21(7	CARDINAL
hassl-825	475	1	villalonga	PERSON
hassl-825	475	2	b.	PERSON
hassl-825	475	3	r. amit	PERSON
hassl-825	475	4	2006	DATE
hassl-825	477	1	journal of financial economics	ORG
hassl-825	477	2	80(2	TIME
hassl-825	478	1	r. pollin	PERSON
hassl-825	478	2	2005	DATE
hassl-825	481	1	social sciences letters	ORG