id	sid	eid	entity	type
hassl-848	1	1	169	CARDINAL
hassl-848	1	2	2020	DATE
hassl-848	3	1	malaysian	NORP
hassl-848	5	1	sulaiman3 dalila	PERSON
hassl-848	7	1	1,3faculty	CARDINAL
hassl-848	7	2	universiti teknologi mara	PERSON
hassl-848	7	3	selangor campus	PERSON
hassl-848	7	4	malaysia	GPE
hassl-848	8	1	2kolej	CARDINAL
hassl-848	8	2	mara	PERSON
hassl-848	8	3	bangi	GPE
hassl-848	8	4	selangor	GPE
hassl-848	8	5	malaysia	GPE
hassl-848	9	1	4accounting research institute	ORG
hassl-848	9	2	universiti teknologi mara	PERSON
hassl-848	9	3	negeri sembilan	ORG
hassl-848	9	4	malaysia	GPE
hassl-848	10	1	16	CARDINAL
hassl-848	10	2	2019	DATE
hassl-848	10	3	6 february 2020	DATE
hassl-848	10	4	11	CARDINAL
hassl-848	10	5	24	CARDINAL
hassl-848	10	6	2020	DATE
hassl-848	12	1	one	CARDINAL
hassl-848	13	1	malaysia	GPE
hassl-848	16	1	secondary	ORDINAL
hassl-848	17	1	302	CARDINAL
hassl-848	17	2	malaysia	GPE
hassl-848	17	3	islamic	NORP
hassl-848	17	4	icm	ORG
hassl-848	17	5	2013	DATE
hassl-848	17	6	2016	DATE
hassl-848	18	1	spss	ORG
hassl-848	18	2	23	CARDINAL
hassl-848	22	1	1	CARDINAL
hassl-848	22	2	asian	NORP
hassl-848	22	3	the united states	GPE
hassl-848	22	4	enron	ORG
hassl-848	22	5	worldcom	ORG
hassl-848	22	6	klang free	ORG
hassl-848	23	1	asian	NORP
hassl-848	23	2	malaysia	GPE
hassl-848	24	1	2020	DATE
hassl-848	24	2	8	CARDINAL
hassl-848	24	3	2	CARDINAL
hassl-848	24	4	169	CARDINAL
hassl-848	25	1	2312-4318	CARDINAL
hassl-848	25	2	2312-5659	DATE
hassl-848	25	3	10.18488	CARDINAL
hassl-848	25	4	2020	DATE
hassl-848	27	1	social sciences letters	ORG
hassl-848	27	2	2020	DATE
hassl-848	27	3	8(2	DATE
hassl-848	27	4	169	CARDINAL
hassl-848	27	5	193 170	CARDINAL
hassl-848	27	6	2020	DATE
hassl-848	29	1	malaysian	NORP
hassl-848	29	2	malaysia	GPE
hassl-848	29	3	2001	DATE
hassl-848	30	1	malaysian	NORP
hassl-848	31	1	muslims	NORP
hassl-848	32	1	malaysia	GPE
hassl-848	32	2	the shariah advisory council	ORG
hassl-848	32	3	malaysia	GPE
hassl-848	34	1	derigs & marzban	ORG
hassl-848	34	2	2008	DATE
hassl-848	36	1	agrawal & knoeber,	ORG
hassl-848	36	2	1996	DATE
hassl-848	37	1	akhigbe	ORG
hassl-848	37	2	martin	PERSON
hassl-848	37	3	2008	DATE
hassl-848	38	1	2009	DATE
hassl-848	39	1	levine	PERSON
hassl-848	39	2	2009	DATE
hassl-848	41	1	dharani	ORG
hassl-848	41	2	natarajan	GPE
hassl-848	41	3	2011	DATE
hassl-848	41	4	india	GPE
hassl-848	42	1	2008	DATE
hassl-848	42	2	malaysian	NORP
hassl-848	42	3	malaysia	GPE
hassl-848	43	1	mohd	PERSON
hassl-848	43	2	ismail	PERSON
hassl-848	43	3	2015	DATE
hassl-848	44	1	1.1	CARDINAL
hassl-848	45	1	walker, & shapiro	ORG
hassl-848	45	2	2009	DATE
hassl-848	46	1	demidenko	PERSON
hassl-848	46	2	2010	DATE
hassl-848	47	1	balachandran & faff	ORG
hassl-848	47	2	2015	DATE
hassl-848	48	1	2014	DATE
hassl-848	49	1	more precisely to year to year	DATE
hassl-848	50	1	2011	DATE
hassl-848	51	1	2009	DATE
hassl-848	51	2	gul	PERSON
hassl-848	51	3	muhammad	PERSON
hassl-848	51	4	2016	DATE
hassl-848	52	1	social sciences letters	ORG
hassl-848	52	2	2020	DATE
hassl-848	52	3	8(2	DATE
hassl-848	52	4	169	CARDINAL
hassl-848	52	5	2020	DATE
hassl-848	57	1	2014	DATE
hassl-848	60	1	2002	DATE
hassl-848	61	1	feroz	GPE
hassl-848	61	2	johnston	GPE
hassl-848	61	3	reck, & wilson	ORG
hassl-848	61	4	2006	DATE
hassl-848	62	1	jensen	PERSON
hassl-848	62	2	1976	DATE
hassl-848	63	1	wang	ORG
hassl-848	63	2	2008	DATE
hassl-848	65	1	embong	GPE
hassl-848	65	2	mohd-saleh	PERSON
hassl-848	65	3	sabri hassan	PERSON
hassl-848	65	4	2012	DATE
hassl-848	67	1	gul et al	PERSON
hassl-848	68	1	2016	CARDINAL
hassl-848	69	1	jensen & meckling	ORG
hassl-848	69	2	1976	DATE
hassl-848	70	1	malaysia	GPE
hassl-848	71	1	malaysia	GPE
hassl-848	74	1	2	CARDINAL
hassl-848	74	2	2.1	CARDINAL
hassl-848	75	1	malaysia	GPE
hassl-848	75	2	demidenko & mcnutt	ORG
hassl-848	75	3	2010	DATE
hassl-848	76	1	2006	DATE
hassl-848	76	2	fama & jensen	ORG
hassl-848	76	3	1983	DATE
hassl-848	78	1	2006	DATE
hassl-848	80	1	malaysia	GPE
hassl-848	80	2	social sciences letters	ORG
hassl-848	80	3	2020	DATE
hassl-848	80	4	8(2	DATE
hassl-848	80	5	169	CARDINAL
hassl-848	80	6	2020	DATE
hassl-848	82	1	islamic	NORP
hassl-848	82	2	icm	ORG
hassl-848	82	3	muslims	NORP
hassl-848	82	4	islam	NORP
hassl-848	82	5	mohd	PERSON
hassl-848	82	6	2015	DATE
hassl-848	83	1	kimmel & anderson, 2011	ORG
hassl-848	84	1	icm	ORG
hassl-848	84	2	malaysia	GPE
hassl-848	84	3	shariah advisory council	ORG
hassl-848	84	4	malaysia	GPE
hassl-848	85	1	islamic	NORP
hassl-848	85	2	prophet muhammad	PERSON
hassl-848	86	1	islamic	NORP
hassl-848	86	2	muslims	NORP
hassl-848	88	1	malaysia	GPE
hassl-848	88	2	muslims	NORP
hassl-848	89	1	hamza	ORG
hassl-848	89	2	2016	DATE
hassl-848	91	1	2.2	CARDINAL
hassl-848	93	1	2011	DATE
hassl-848	95	1	2009	DATE
hassl-848	96	1	li	PERSON
hassl-848	96	2	& yost	ORG
hassl-848	96	3	2013	DATE
hassl-848	97	1	2002	DATE
hassl-848	98	1	collins, & lafond	ORG
hassl-848	98	2	2004	DATE
hassl-848	98	3	kwak, & hwang	ORG
hassl-848	98	4	2008	DATE
hassl-848	101	1	2.3	CARDINAL
hassl-848	102	1	jensen	PERSON
hassl-848	102	2	1976	DATE
hassl-848	103	1	1980	DATE
hassl-848	104	1	jensen	PERSON
hassl-848	104	2	1976	DATE
hassl-848	106	1	keusch	PERSON
hassl-848	106	2	2015	DATE
hassl-848	107	1	2009	DATE
hassl-848	108	1	social sciences letters	ORG
hassl-848	108	2	2020	DATE
hassl-848	108	3	8(2	DATE
hassl-848	108	4	169	CARDINAL
hassl-848	108	5	193 173	CARDINAL
hassl-848	108	6	2020	DATE
hassl-848	110	1	jensen & meckling	ORG
hassl-848	110	2	1976	DATE
hassl-848	112	1	2009	DATE
hassl-848	112	2	2008	DATE
hassl-848	114	1	al.	GPE
hassl-848	114	2	2008	DATE
hassl-848	115	1	2.4	CARDINAL
hassl-848	115	2	sharpe (1964	EVENT
hassl-848	115	3	1965	DATE
hassl-848	117	1	capm	PERSON
hassl-848	117	2	amihud & mendelson	ORG
hassl-848	117	3	1989	DATE
hassl-848	117	4	1965	DATE
hassl-848	117	5	sharpe, 1964	ORG
hassl-848	118	1	capm	PERSON
hassl-848	118	2	chen	PERSON
hassl-848	118	3	& wei	PERSON
hassl-848	118	4	2009	DATE
hassl-848	119	1	2005	DATE
hassl-848	121	1	da	PERSON
hassl-848	121	2	guo	PERSON
hassl-848	121	3	2012	DATE
hassl-848	123	1	capm	PERSON
hassl-848	125	1	2004	DATE
hassl-848	127	1	3	CARDINAL
hassl-848	127	2	shil	ORG
hassl-848	127	3	2008	DATE
hassl-848	128	1	zam, & chek	ORG
hassl-848	128	2	2011	DATE
hassl-848	130	1	2011	DATE
hassl-848	131	1	2009	DATE
hassl-848	132	1	li et al	PERSON
hassl-848	133	1	2013	DATE
hassl-848	134	1	2002	DATE
hassl-848	136	1	3.1	CARDINAL
hassl-848	138	1	collins	PERSON
hassl-848	138	2	kinney	PERSON
hassl-848	138	3	2009	DATE
hassl-848	139	1	anuar	PERSON
hassl-848	139	2	ramakrishnan	GPE
hassl-848	139	3	2015	DATE
hassl-848	141	1	minton	PERSON
hassl-848	141	2	williamson	PERSON
hassl-848	141	3	2012	DATE
hassl-848	141	4	social sciences letters	ORG
hassl-848	141	5	2020	DATE
hassl-848	141	6	8(2	DATE
hassl-848	141	7	169	CARDINAL
hassl-848	141	8	2020	DATE
hassl-848	143	1	cheng	PERSON
hassl-848	143	2	2016	DATE
hassl-848	144	1	2012	DATE
hassl-848	145	1	lotfi	ORG
hassl-848	145	2	2013	DATE
hassl-848	146	1	2012	DATE
hassl-848	147	1	2012	DATE
hassl-848	148	1	bradley	PERSON
hassl-848	148	2	chen	PERSON
hassl-848	148	3	2015	DATE
hassl-848	151	1	first	ORDINAL
hassl-848	153	1	3.2	CARDINAL
hassl-848	153	2	board size board	ORG
hassl-848	154	1	cheng et al	PERSON
hassl-848	155	1	2016	CARDINAL
hassl-848	156	1	singh	GPE
hassl-848	156	2	harianto	GPE
hassl-848	156	3	1989	DATE
hassl-848	157	1	evans, & nagarajan	ORG
hassl-848	157	2	, 2008	DATE
hassl-848	157	3	1999	DATE
hassl-848	158	1	anderson	PERSON
hassl-848	158	2	2004	DATE
hassl-848	159	1	lipton	ORG
hassl-848	159	2	1992	DATE
hassl-848	160	1	jensen	PERSON
hassl-848	161	1	1993	DATE
hassl-848	162	1	jensen	PERSON
hassl-848	162	2	1993	DATE
hassl-848	163	1	shijun et al	PERSON
hassl-848	163	2	2008	DATE
hassl-848	165	1	2005	DATE
hassl-848	166	1	lau	PERSON
hassl-848	166	2	wright	PERSON
hassl-848	166	3	2009	DATE
hassl-848	167	1	lipton	ORG
hassl-848	167	2	1992	DATE
hassl-848	167	3	seven	CARDINAL
hassl-848	167	4	eight	CARDINAL
hassl-848	168	1	jensen	PERSON
hassl-848	169	1	1993	DATE
hassl-848	169	2	seven	CARDINAL
hassl-848	169	3	eight	CARDINAL
hassl-848	170	1	1996	DATE
hassl-848	171	1	mak & kusnadi	ORG
hassl-848	171	2	2005	DATE
hassl-848	171	3	rahim	NORP
hassl-848	171	4	yaacob, & alias	ORG
hassl-848	171	5	2007	DATE
hassl-848	171	6	2000	DATE
hassl-848	173	1	othman, & hussainey	ORG
hassl-848	173	2	2016	DATE
hassl-848	173	3	2016	DATE
hassl-848	174	1	mathew and hill	ORG
hassl-848	174	2	2013	DATE
hassl-848	175	1	social sciences letters	ORG
hassl-848	175	2	2020	DATE
hassl-848	175	3	8(2	DATE
hassl-848	175	4	169	CARDINAL
hassl-848	175	5	2020	DATE
hassl-848	177	1	john	PERSON
hassl-848	177	2	& yeung	PERSON
hassl-848	177	3	2008	DATE
hassl-848	177	4	2016	DATE
hassl-848	177	5	john.	PERSON
hassl-848	177	6	& yeung	PERSON
hassl-848	177	7	2005	DATE
hassl-848	178	1	second	ORDINAL
hassl-848	179	1	3.3	CARDINAL
hassl-848	180	1	kim & buchanan	ORG
hassl-848	180	2	2008	DATE
hassl-848	182	1	fama & jensen	ORG
hassl-848	182	2	1983	DATE
hassl-848	183	1	fama & jensen	ORG
hassl-848	183	2	1983	DATE
hassl-848	185	1	2017	DATE
hassl-848	187	1	hail, & verdi	ORG
hassl-848	187	2	2015	DATE
hassl-848	188	1	2009	DATE
hassl-848	189	1	kim	PERSON
hassl-848	189	2	buchanan	PERSON
hassl-848	189	3	2008	DATE
hassl-848	190	1	sampson-akpuru	ORG
hassl-848	190	2	2010	DATE
hassl-848	191	1	sampson-akpuru	ORG
hassl-848	191	2	2010	DATE
hassl-848	192	1	davidson	PERSON
hassl-848	192	2	goodwinstewart	ORG
hassl-848	192	3	kent	PERSON
hassl-848	192	4	2005	DATE
hassl-848	197	1	3.4	CARDINAL
hassl-848	197	2	2000	DATE
hassl-848	198	1	133	CARDINAL
hassl-848	200	1	mccg 2000	ORG
hassl-848	200	2	134	CARDINAL
hassl-848	201	1	2015	CARDINAL
hassl-848	202	1	tsui	PERSON
hassl-848	202	2	gul	PERSON
hassl-848	202	3	2003	DATE
hassl-848	203	1	social sciences letters	ORG
hassl-848	203	2	2020	DATE
hassl-848	203	3	8(2	DATE
hassl-848	203	4	169	CARDINAL
hassl-848	203	5	2020	DATE
hassl-848	207	1	amer	PERSON
hassl-848	207	2	2014	DATE
hassl-848	209	1	2015	DATE
hassl-848	210	1	2012	DATE
hassl-848	210	2	2009	DATE
hassl-848	211	1	kercher	PERSON
hassl-848	211	2	2013	DATE
hassl-848	211	3	2008	DATE
hassl-848	212	1	fourth	ORDINAL
hassl-848	214	1	3.5	CARDINAL
hassl-848	214	2	independence of board committee	ORG
hassl-848	215	1	klein	GPE
hassl-848	215	2	2002a	DATE
hassl-848	216	1	klein	PERSON
hassl-848	216	2	2002a	DATE
hassl-848	217	1	carcello & neal	ORG
hassl-848	217	2	2000	DATE
hassl-848	219	1	zábojníková	ORG
hassl-848	219	2	2016	CARDINAL
hassl-848	219	3	uk	GPE
hassl-848	221	1	xie	ORG
hassl-848	221	2	davidson, & dadalt	ORG
hassl-848	221	3	2003	DATE
hassl-848	221	4	saleh	PERSON
hassl-848	221	5	iskandar, & rahmat	ORG
hassl-848	221	6	2007	DATE
hassl-848	221	7	at least one	CARDINAL
hassl-848	221	8	chtourou, & courteau	ORG
hassl-848	221	9	2004	DATE
hassl-848	222	1	anderson et al.	PERSON
hassl-848	222	2	2004	DATE
hassl-848	223	1	malaysia	GPE
hassl-848	223	2	2001	DATE
hassl-848	223	3	plcs	ORG
hassl-848	223	4	three	CARDINAL
hassl-848	226	1	3.6	CARDINAL
hassl-848	227	1	1	CARDINAL
hassl-848	229	1	2009	DATE
hassl-848	231	1	gul et al	PERSON
hassl-848	232	1	2016	CARDINAL
hassl-848	232	2	social sciences letters	ORG
hassl-848	232	3	2020	DATE
hassl-848	232	4	8(2	DATE
hassl-848	232	5	169	CARDINAL
hassl-848	232	6	193 177	CARDINAL
hassl-848	232	7	2020	DATE
hassl-848	234	1	pakistan stock exchange	ORG
hassl-848	236	1	4	CARDINAL
hassl-848	236	2	4.1	CARDINAL
hassl-848	237	1	2003	DATE
hassl-848	238	1	malaysia	GPE
hassl-848	238	2	islamic	NORP
hassl-848	238	3	icm	ORG
hassl-848	239	1	302	CARDINAL
hassl-848	239	2	year 2013	DATE
hassl-848	239	3	2016	DATE
hassl-848	240	1	2009	DATE
hassl-848	240	2	2000 to 2004	DATE
hassl-848	240	3	one-year	DATE
hassl-848	240	4	two-year	DATE
hassl-848	241	1	kevin	PERSON
hassl-848	241	2	wei	PERSON
hassl-848	241	3	chen	PERSON
hassl-848	241	4	2003	DATE
hassl-848	241	5	two-years	DATE
hassl-848	241	6	2001 to 2002	DATE
hassl-848	242	1	2013	DATE
hassl-848	242	2	2016	DATE
hassl-848	243	1	4.2	CARDINAL
hassl-848	244	1	third	ORDINAL
hassl-848	244	2	1 to 3	CARDINAL
hassl-848	245	1	3	CARDINAL
hassl-848	245	2	3	CARDINAL
hassl-848	245	3	6	DATE
hassl-848	245	4	9	DATE
hassl-848	245	5	11	DATE
hassl-848	245	6	302	CARDINAL
hassl-848	245	7	2013	DATE
hassl-848	246	1	barreiro & albandoz	ORG
hassl-848	246	2	2001	DATE
hassl-848	246	3	2013	DATE
hassl-848	247	1	1	CARDINAL
hassl-848	249	1	26	CARDINAL
hassl-848	249	2	8.7%	PERCENT
hassl-848	249	3	50 16.4%	PERCENT
hassl-848	249	4	85	CARDINAL
hassl-848	249	5	28.2%	PERCENT
hassl-848	249	6	15 4.9%	PERCENT
hassl-848	249	7	45	CARDINAL
hassl-848	249	8	14.9%	PERCENT
hassl-848	249	9	13 4.4%	PERCENT
hassl-848	249	10	68 22.5%	PERCENT
hassl-848	249	11	302 100%	PERCENT
hassl-848	249	12	2013	DATE
hassl-848	250	1	social sciences letters	ORG
hassl-848	250	2	2020	DATE
hassl-848	250	3	8(2	DATE
hassl-848	250	4	169	CARDINAL
hassl-848	250	5	2020	DATE
hassl-848	252	1	4.3	CARDINAL
hassl-848	253	1	secondary	ORDINAL
hassl-848	254	1	malaysia	GPE
hassl-848	255	1	annual	DATE
hassl-848	255	2	malaysia	GPE
hassl-848	256	1	treasury	ORG
hassl-848	256	2	saham nasional	ORG
hassl-848	256	3	the year 2013	DATE
hassl-848	256	4	2016	DATE
hassl-848	258	1	4.4	CARDINAL
hassl-848	258	2	4.4.1	CARDINAL
hassl-848	260	1	two	CARDINAL
hassl-848	263	1	hansen	PERSON
hassl-848	263	2	2007	DATE
hassl-848	266	1	lambert	ORG
hassl-848	266	2	2007	DATE
hassl-848	267	1	wang	ORG
hassl-848	267	2	2008	DATE
hassl-848	268	1	sharpe (1964	EVENT
hassl-848	268	2	1965	DATE
hassl-848	269	1	capm	PERSON
hassl-848	270	1	2009	DATE
hassl-848	271	1	graham	PERSON
hassl-848	271	2	harvey (2001	ORG
hassl-848	271	3	welch	PERSON
hassl-848	271	4	2003	DATE
hassl-848	272	1	2011	DATE
hassl-848	272	2	da et al	PERSON
hassl-848	273	1	2012	DATE
hassl-848	273	2	gul et al	PERSON
hassl-848	274	1	2016	CARDINAL
hassl-848	277	1	e(rm	GPE
hassl-848	278	1	monthly	DATE
hassl-848	279	1	4.5	CARDINAL
hassl-848	280	1	five	CARDINAL
hassl-848	281	1	two	CARDINAL
hassl-848	281	2	2009	DATE
hassl-848	282	1	two	CARDINAL
hassl-848	284	1	2013	DATE
hassl-848	285	1	2009	DATE
hassl-848	285	2	social sciences letters	ORG
hassl-848	285	3	2020	DATE
hassl-848	285	4	8(2	DATE
hassl-848	285	5	169	CARDINAL
hassl-848	285	6	2020	DATE
hassl-848	287	1	earc	PERSON
hassl-848	287	2	1	CARDINAL
hassl-848	287	3	2	CARDINAL
hassl-848	288	1	earc	PERSON
hassl-848	288	2	2	CARDINAL
hassl-848	288	3	1	CARDINAL
hassl-848	291	1	2009	DATE
hassl-848	292	1	2014	DATE
hassl-848	293	1	4.6	CARDINAL
hassl-848	295	1	1997	DATE
hassl-848	298	1	2012	DATE
hassl-848	299	1	2015	DATE
hassl-848	304	1	2	CARDINAL
hassl-848	305	1	table-2	PERSON
hassl-848	306	1	the board board committee	ORG
hassl-848	306	2	1	CARDINAL
hassl-848	306	3	2	CARDINAL
hassl-848	306	4	1	CARDINAL
hassl-848	306	5	2	CARDINAL
hassl-848	306	6	4.7	CARDINAL
hassl-848	307	1	spss	ORG
hassl-848	307	2	23.0	CARDINAL
hassl-848	312	1	one	CARDINAL
hassl-848	317	1	+ β1indbrd	QUANTITY
hassl-848	319	1	social sciences letters	ORG
hassl-848	319	2	2020	DATE
hassl-848	319	3	8(2	DATE
hassl-848	319	4	169	CARDINAL
hassl-848	319	5	193 180	CARDINAL
hassl-848	319	6	2020	DATE
hassl-848	321	1	5	CARDINAL
hassl-848	321	2	5.1	CARDINAL
hassl-848	324	1	one	CARDINAL
hassl-848	324	2	five	CARDINAL
hassl-848	326	1	first	ORDINAL
hassl-848	326	2	culén	ORG
hassl-848	326	3	2010	DATE
hassl-848	327	1	3	CARDINAL
hassl-848	329	1	5.2	CARDINAL
hassl-848	331	1	treasury	ORG
hassl-848	331	2	the year 2013 to	DATE
hassl-848	331	3	2016	DATE
hassl-848	332	1	saham nasional berhad	ORG
hassl-848	333	1	4	CARDINAL
hassl-848	335	1	1208	DATE
hassl-848	335	2	3.0256	CARDINAL
hassl-848	336	1	4	CARDINAL
hassl-848	336	2	1208	CARDINAL
hassl-848	336	3	302	CARDINAL
hassl-848	336	4	4 years	DATE
hassl-848	336	5	malaysia	GPE
hassl-848	337	1	3.0256	CARDINAL
hassl-848	337	2	2.9375	CARDINAL
hassl-848	338	1	0.000054	CARDINAL
hassl-848	339	1	5.3	CARDINAL
hassl-848	342	1	18.00	CARDINAL
hassl-848	342	2	1.02456	CARDINAL
hassl-848	342	3	1208	DATE
hassl-848	342	4	1.00	CARDINAL
hassl-848	342	5	4.00 39.00	QUANTITY
hassl-848	342	6	4.06433	MONEY
hassl-848	342	7	1208	DATE
hassl-848	342	8	1.00 2.00	QUANTITY
hassl-848	342	9	2.00 2.00 2.0000	CARDINAL
hassl-848	342	10	5	CARDINAL
hassl-848	343	1	0.00	CARDINAL
hassl-848	343	2	18.00	CARDINAL
hassl-848	343	3	0.4674	CARDINAL
hassl-848	344	1	at least 2	CARDINAL
hassl-848	344	2	1/3	CARDINAL
hassl-848	344	3	2012	DATE
hassl-848	345	1	0.00	CARDINAL
hassl-848	345	2	1.00	CARDINAL
hassl-848	345	3	0.6507	CARDINAL
hassl-848	346	1	social sciences letters	ORG
hassl-848	346	2	2020	DATE
hassl-848	346	3	8(2	DATE
hassl-848	346	4	169	CARDINAL
hassl-848	346	5	2020	DATE
hassl-848	348	1	1.00	CARDINAL
hassl-848	348	2	2.00	CARDINAL
hassl-848	348	3	1.0497	CARDINAL
hassl-848	349	1	almost 95%	PERCENT
hassl-848	350	1	4.00	CARDINAL
hassl-848	350	2	39.00	CARDINAL
hassl-848	351	1	8.6722	MONEY
hassl-848	352	1	4	CARDINAL
hassl-848	352	2	39	CARDINAL
hassl-848	353	1	2012	DATE
hassl-848	354	1	earc	PERSON
hassl-848	354	2	2.00	CARDINAL
hassl-848	355	1	100%	PERCENT
hassl-848	357	1	5.4	CARDINAL
hassl-848	361	1	amran	GPE
hassl-848	361	2	bin, & hassan	ORG
hassl-848	361	3	2009	DATE
hassl-848	361	4	haniffa & cooke	ORG
hassl-848	361	5	2002	DATE
hassl-848	361	6	haniffa. & cooke	ORG
hassl-848	361	7	2005	DATE
hassl-848	363	1	haniffa	ORG
hassl-848	363	2	cooke	PERSON
hassl-848	363	3	2002	DATE
hassl-848	363	4	ahmed haji	PERSON
hassl-848	363	5	2014	DATE
hassl-848	366	1	6	CARDINAL
hassl-848	367	1	6	CARDINAL
hassl-848	368	1	table-6	PERSON
hassl-848	369	1	.002 -.138	QUANTITY
hassl-848	369	2	.469	CARDINAL
hassl-848	369	3	1208	CARDINAL
hassl-848	370	1	.001	CARDINAL
hassl-848	370	2	6	CARDINAL
hassl-848	371	1	0.02	CARDINAL
hassl-848	371	2	0.469	CARDINAL
hassl-848	371	3	0.081	CARDINAL
hassl-848	371	4	0.001	CARDINAL
hassl-848	372	1	2005	DATE
hassl-848	374	1	earc	PERSON
hassl-848	376	1	one	CARDINAL
hassl-848	376	2	1	CARDINAL
hassl-848	377	1	two	CARDINAL
hassl-848	377	2	2	CARDINAL
hassl-848	378	1	one	CARDINAL
hassl-848	378	2	1	CARDINAL
hassl-848	379	1	social sciences letters	ORG
hassl-848	379	2	2020	DATE
hassl-848	379	3	8(2	DATE
hassl-848	379	4	169	CARDINAL
hassl-848	379	5	2020	DATE
hassl-848	381	1	1208	DATE
hassl-848	382	1	earc	PERSON
hassl-848	382	2	two	CARDINAL
hassl-848	382	3	2	CARDINAL
hassl-848	384	1	7	CARDINAL
hassl-848	384	2	8	CARDINAL
hassl-848	384	3	earc	PERSON
hassl-848	386	1	1.00	CARDINAL
hassl-848	386	2	100.0	CARDINAL
hassl-848	386	3	100.0 100.0	CARDINAL
hassl-848	386	4	7	CARDINAL
hassl-848	386	5	1208	CARDINAL
hassl-848	387	1	95%	PERCENT
hassl-848	388	1	only 5.0%	PERCENT
hassl-848	390	1	earc	PERSON
hassl-848	390	2	2.00	CARDINAL
hassl-848	390	3	100.0	CARDINAL
hassl-848	390	4	100.0 100.0	CARDINAL
hassl-848	390	5	8	CARDINAL
hassl-848	392	1	amer et al.	PERSON
hassl-848	392	2	2014	DATE
hassl-848	392	3	2012	DATE
hassl-848	392	4	2009	DATE
hassl-848	393	1	pearson	ORG
hassl-848	394	1	5.5	CARDINAL
hassl-848	395	1	9	CARDINAL
hassl-848	396	1	all more than 0.1	CARDINAL
hassl-848	396	2	less than 10	CARDINAL
hassl-848	396	3	o'brien	PERSON
hassl-848	396	4	2007	DATE
hassl-848	396	5	jorissen, & laveren	ORG
hassl-848	396	6	2018	DATE
hassl-848	398	1	vif 1	ORG
hassl-848	398	2	2.236	CARDINAL
hassl-848	398	3	ibrdc	ORG
hassl-848	398	4	1.651	CARDINAL
hassl-848	398	5	1.513	CARDINAL
hassl-848	398	6	1.017	CARDINAL
hassl-848	398	7	1.030	CARDINAL
hassl-848	398	8	9	CARDINAL
hassl-848	398	9	0.447	CARDINAL
hassl-848	398	10	2.236	CARDINAL
hassl-848	399	1	indbrd	PERSON
hassl-848	399	2	2.236	CARDINAL
hassl-848	399	3	ibrdc	ORG
hassl-848	399	4	1.651	CARDINAL
hassl-848	399	5	1.513	CARDINAL
hassl-848	399	6	1.017	CARDINAL
hassl-848	400	1	1.030	CARDINAL
hassl-848	402	1	2005	DATE
hassl-848	403	1	ibrdc	ORG
hassl-848	403	2	earc	PERSON
hassl-848	404	1	abdullah	PERSON
hassl-848	404	2	ma'aji, & khaw	ORG
hassl-848	404	3	2016	DATE
hassl-848	404	4	pearson	ORG
hassl-848	405	1	social sciences letters	ORG
hassl-848	405	2	2020	DATE
hassl-848	405	3	8(2	DATE
hassl-848	405	4	169	CARDINAL
hassl-848	405	5	193 183	CARDINAL
hassl-848	405	6	2020	DATE
hassl-848	407	1	table-10	DATE
hassl-848	408	1	indbrd ibrdc	PERSON
hassl-848	408	2	pearson	ORG
hassl-848	409	1	2	CARDINAL
hassl-848	409	2	1.000	CARDINAL
hassl-848	410	1	1208	CARDINAL
hassl-848	410	2	indbrd pearson	PERSON
hassl-848	411	1	2	CARDINAL
hassl-848	411	2	1.000 1208	DATE
hassl-848	412	1	2	CARDINAL
hassl-848	412	2	.003	CARDINAL
hassl-848	412	3	.000	CARDINAL
hassl-848	412	4	1.000	CARDINAL
hassl-848	413	1	1208	CARDINAL
hassl-848	413	2	pearson	ORG
hassl-848	414	1	2	CARDINAL
hassl-848	416	1	.000	CARDINAL
hassl-848	416	2	.000	CARDINAL
hassl-848	416	3	1.000	CARDINAL
hassl-848	417	1	pearson	ORG
hassl-848	418	1	2	CARDINAL
hassl-848	418	2	.463 1208	DATE
hassl-848	418	3	.000	CARDINAL
hassl-848	418	4	1.00	CARDINAL
hassl-848	419	1	1208	CARDINAL
hassl-848	419	2	earc pearson	PERSON
hassl-848	420	1	2	CARDINAL
hassl-848	420	2	n 1208 1208 1208 1208	DATE
hassl-848	421	1	1208 1208	DATE
hassl-848	421	2	pearson	PRODUCT
hassl-848	422	1	2	CARDINAL
hassl-848	422	2	.002	CARDINAL
hassl-848	422	3	.026 1208	DATE
hassl-848	422	4	.160 1208	DATE
hassl-848	422	5	.020 1208	DATE
hassl-848	422	6	1.000 1208	DATE
hassl-848	423	1	0.01	CARDINAL
hassl-848	423	2	2	CARDINAL
hassl-848	425	1	0.05	CARDINAL
hassl-848	425	2	2	CARDINAL
hassl-848	426	1	10	CARDINAL
hassl-848	428	1	cheng et al.	PERSON
hassl-848	428	2	2016	DATE
hassl-848	428	3	minton et al.	PERSON
hassl-848	428	4	2012	DATE
hassl-848	428	5	ni & purda	ORG
hassl-848	428	6	2012	DATE
hassl-848	428	7	2015	DATE
hassl-848	429	1	mcnulty et al	PERSON
hassl-848	430	1	2012	DATE
hassl-848	430	2	hosseinzadeh lotfi	ORG
hassl-848	430	3	2014	DATE
hassl-848	432	1	0.504	CARDINAL
hassl-848	432	2	0.05	CARDINAL
hassl-848	433	1	1	CARDINAL
hassl-848	434	1	2	CARDINAL
hassl-848	435	1	wang	PERSON
hassl-848	435	2	oliver	PERSON
hassl-848	435	3	2009	DATE
hassl-848	436	1	2009	DATE
hassl-848	437	1	2015	CARDINAL
hassl-848	441	1	2016	CARDINAL
hassl-848	442	1	mathew and hill	ORG
hassl-848	442	2	2013	DATE
hassl-848	443	1	0.873	CARDINAL
hassl-848	444	1	2016	DATE
hassl-848	446	1	1996	DATE
hassl-848	446	2	social sciences letters	ORG
hassl-848	446	3	2020	DATE
hassl-848	446	4	8(2	DATE
hassl-848	446	5	169	CARDINAL
hassl-848	446	6	2020	DATE
hassl-848	449	1	2016	DATE
hassl-848	449	2	mathew and hill	ORG
hassl-848	449	3	2013	DATE
hassl-848	451	1	2016	DATE
hassl-848	452	1	2	CARDINAL
hassl-848	457	1	kim	PERSON
hassl-848	457	2	buchanan	PERSON
hassl-848	457	3	2008	DATE
hassl-848	457	4	2017	CARDINAL
hassl-848	458	1	4	CARDINAL
hassl-848	459	1	3	CARDINAL
hassl-848	460	1	0.164	CARDINAL
hassl-848	461	1	kim	PERSON
hassl-848	461	2	buchanan	PERSON
hassl-848	461	3	2008	DATE
hassl-848	462	1	kim	PERSON
hassl-848	462	2	buchanan	PERSON
hassl-848	462	3	2008	DATE
hassl-848	463	1	3	CARDINAL
hassl-848	464	1	earc	PERSON
hassl-848	465	1	earc	PERSON
hassl-848	465	2	2	CARDINAL
hassl-848	466	1	1	CARDINAL
hassl-848	466	2	one	CARDINAL
hassl-848	469	1	4	CARDINAL
hassl-848	470	1	0.085	CARDINAL
hassl-848	470	2	10	CARDINAL
hassl-848	471	1	0.003	CARDINAL
hassl-848	471	2	0.05	CARDINAL
hassl-848	473	1	anderson et al	PERSON
hassl-848	474	1	2004	DATE
hassl-848	474	2	saleh et al	PERSON
hassl-848	475	1	2007	DATE
hassl-848	476	1	2009	DATE
hassl-848	477	1	klein	PERSON
hassl-848	478	1	2002b	DATE
hassl-848	478	2	two	CARDINAL
hassl-848	479	1	klein	PERSON
hassl-848	480	1	2002b	DATE
hassl-848	480	2	0.887	CARDINAL
hassl-848	481	1	5	CARDINAL
hassl-848	482	1	11	CARDINAL
hassl-848	489	1	social sciences letters	ORG
hassl-848	489	2	2020	DATE
hassl-848	489	3	8(2	DATE
hassl-848	489	4	169	CARDINAL
hassl-848	489	5	193 185	CARDINAL
hassl-848	489	6	2020	DATE
hassl-848	491	1	5.6	CARDINAL
hassl-848	491	2	mason & jr, 1991	ORG
hassl-848	492	1	two	CARDINAL
hassl-848	495	1	+ β1indbrd	QUANTITY
hassl-848	499	1	12	CARDINAL
hassl-848	501	1	table-12	DATE
hassl-848	503	1	1.110 .267	CARDINAL
hassl-848	503	2	.345	CARDINAL
hassl-848	503	3	2.992 .003	CARDINAL
hassl-848	503	4	.009	CARDINAL
hassl-848	503	5	.253	PRODUCT
hassl-848	503	6	.125	CARDINAL
hassl-848	503	7	-.962 .336	DATE
hassl-848	503	8	.007	CARDINAL
hassl-848	503	9	a.	PERSON
hassl-848	504	1	0.01	CARDINAL
hassl-848	504	2	2	CARDINAL
hassl-848	505	1	table-13	DATE
hassl-848	505	2	anova	ORG
hassl-848	506	1	1	CARDINAL
hassl-848	506	2	282.721	CARDINAL
hassl-848	506	3	2.628	MONEY
hassl-848	506	4	25866.448	CARDINAL
hassl-848	506	5	21.520	CARDINAL
hassl-848	506	6	26149.169 1207	CARDINAL
hassl-848	506	7	a.	PERSON
hassl-848	507	1	ibrdc	ORG
hassl-848	507	2	indbrd	GPE
hassl-848	508	1	12	CARDINAL
hassl-848	508	2	0.104	CARDINAL
hassl-848	509	1	0.011	CARDINAL
hassl-848	509	2	1.1%	PERCENT
hassl-848	511	1	babin	ORG
hassl-848	511	2	anderson	PERSON
hassl-848	511	3	2010	DATE
hassl-848	513	1	0.7%	PERCENT
hassl-848	513	2	atan	GPE
hassl-848	513	3	maruhun	GPE
hassl-848	513	4	abdul, & jusoff	ORG
hassl-848	513	5	2010	DATE
hassl-848	514	1	cohen	PERSON
hassl-848	514	2	1988	DATE
hassl-848	514	3	0.26	CARDINAL
hassl-848	514	4	0.13	CARDINAL
hassl-848	514	5	0.02	CARDINAL
hassl-848	515	1	0.11	CARDINAL
hassl-848	515	2	0.07	CARDINAL
hassl-848	516	1	13	CARDINAL
hassl-848	516	2	2.628	CARDINAL
hassl-848	520	1	social sciences letters	ORG
hassl-848	520	2	2020	DATE
hassl-848	520	3	8(2	DATE
hassl-848	520	4	169	CARDINAL
hassl-848	520	5	193 186	CARDINAL
hassl-848	520	6	2020	DATE
hassl-848	523	1	2009	DATE
hassl-848	523	2	1.16%	PERCENT
hassl-848	523	3	0.77%	PERCENT
hassl-848	523	4	2	CARDINAL
hassl-848	524	1	2012	DATE
hassl-848	524	2	0.004	CARDINAL
hassl-848	525	1	2012	DATE
hassl-848	527	1	0.740	CARDINAL
hassl-848	528	1	2011	DATE
hassl-848	528	2	singhal	PERSON
hassl-848	528	3	2014	DATE
hassl-848	532	1	12	CARDINAL
hassl-848	533	1	1	CARDINAL
hassl-848	534	1	minton et al	PERSON
hassl-848	535	1	2012	DATE
hassl-848	536	1	cheng et al	PERSON
hassl-848	537	1	2016	DATE
hassl-848	537	2	2012	DATE
hassl-848	538	1	2015	DATE
hassl-848	540	1	p>0.05	ORG
hassl-848	541	1	12	CARDINAL
hassl-848	541	2	.009	MONEY
hassl-848	541	3	.253	CARDINAL
hassl-848	542	1	2016	DATE
hassl-848	543	1	2	CARDINAL
hassl-848	543	2	1996	DATE
hassl-848	544	1	2012	DATE
hassl-848	546	1	12	CARDINAL
hassl-848	547	1	0.125	CARDINAL
hassl-848	547	2	more than 0.05	CARDINAL
hassl-848	548	1	3	CARDINAL
hassl-848	549	1	jensen	PERSON
hassl-848	549	2	1983	DATE
hassl-848	551	1	4	CARDINAL
hassl-848	551	2	earc	PERSON
hassl-848	552	1	8	CARDINAL
hassl-848	552	2	100%	PERCENT
hassl-848	553	1	4	CARDINAL
hassl-848	554	1	12	CARDINAL
hassl-848	554	2	2.992	CARDINAL
hassl-848	554	3	.003	CARDINAL
hassl-848	555	1	two	CARDINAL
hassl-848	555	2	5	CARDINAL
hassl-848	556	1	2009	DATE
hassl-848	556	2	klein	PERSON
hassl-848	557	1	2002b	DATE
hassl-848	557	2	2005	DATE
hassl-848	559	1	social sciences letters	ORG
hassl-848	559	2	2020	DATE
hassl-848	559	3	8(2	DATE
hassl-848	559	4	169	CARDINAL
hassl-848	559	5	2020	DATE
hassl-848	562	1	.336	CARDINAL
hassl-848	564	1	2012	DATE
hassl-848	564	2	one	CARDINAL
hassl-848	568	1	1%	PERCENT
hassl-848	568	2	0.01	CARDINAL
hassl-848	569	1	14	CARDINAL
hassl-848	570	1	table-14	DATE
hassl-848	576	1	6	CARDINAL
hassl-848	577	1	firstly	ORDINAL
hassl-848	577	2	malaysia	GPE
hassl-848	583	1	2009	DATE
hassl-848	584	1	2009	DATE
hassl-848	585	1	6.1	CARDINAL
hassl-848	586	1	firstly	ORDINAL
hassl-848	588	1	four years	DATE
hassl-848	590	1	sekaran	PERSON
hassl-848	590	2	2013	DATE
hassl-848	591	1	malaysia	GPE
hassl-848	591	2	islamic	NORP
hassl-848	591	3	icm	ORG
hassl-848	592	1	second	ORDINAL
hassl-848	594	1	social sciences letters	ORG
hassl-848	594	2	2020	DATE
hassl-848	594	3	8(2	DATE
hassl-848	594	4	169	CARDINAL
hassl-848	594	5	193 188	CARDINAL
hassl-848	594	6	2020	DATE
hassl-848	598	1	2009	DATE
hassl-848	599	1	the institute of research management	ORG
hassl-848	599	2	universiti teknologi mara	PERSON
hassl-848	602	1	abdullah	PERSON
hassl-848	603	1	n. a. h.	PERSON
hassl-848	603	2	ma'aji	ORG
hassl-848	603	3	m. m.	PERSON
hassl-848	603	4	k. l.-h	PERSON
hassl-848	604	1	2016	CARDINAL
hassl-848	605	1	malaysia	GPE
hassl-848	606	1	asian academy of management journal of accounting & finance	ORG
hassl-848	606	2	12(december	DATE
hassl-848	607	1	agrawal, a., & knoeber	ORG
hassl-848	607	2	c. r.	PERSON
hassl-848	607	3	1996	DATE
hassl-848	609	1	the journal of financial and	ORG
hassl-848	609	2	31	CARDINAL
hassl-848	609	3	377–397.available	CARDINAL
hassl-848	610	1	ahmed haji	PERSON
hassl-848	610	2	a.	PERSON
hassl-848	610	3	2014	DATE
hassl-848	611	1	malaysian	NORP
hassl-848	612	1	international journal of commerce	ORG
hassl-848	612	2	24(1	CARDINAL
hassl-848	612	3	134–151.available	CARDINAL
hassl-848	613	1	akhigbe, a., & martin	ORG
hassl-848	613	2	a. d.	PERSON
hassl-848	613	3	2008	DATE
hassl-848	615	1	journal of banking & finance	ORG
hassl-848	615	2	32(10	CARDINAL
hassl-848	615	3	albuquerue	PERSON
hassl-848	615	4	r., & wang	ORG
hassl-848	615	5	2008	DATE
hassl-848	617	1	63(1	CARDINAL
hassl-848	618	1	c. a.	PERSON
hassl-848	618	2	d.	NORP
hassl-848	618	3	2006	DATE
hassl-848	619	1	greece	GPE
hassl-848	619	2	32(8	CARDINAL
hassl-848	619	3	673–684	CARDINAL
hassl-848	620	1	amer	PERSON
hassl-848	620	2	m., ragab, a., & shehata	PERSON
hassl-848	620	3	s.	PERSON
hassl-848	620	4	2014	DATE
hassl-848	621	1	egyptian	NORP
hassl-848	621	2	companies,(june	PERSON
hassl-848	622	1	amihud	PERSON
hassl-848	622	2	1989	DATE
hassl-848	624	1	amran, a.	ORG
hassl-848	624	2	bin	PERSON
hassl-848	624	3	a. m. r.	PERSON
hassl-848	624	4	b. c. h. m.	PERSON
hassl-848	624	5	2009	DATE
hassl-848	625	1	malaysian	NORP
hassl-848	625	2	annual	DATE
hassl-848	625	3	malaysian	NORP
hassl-848	625	4	annual	DATE
hassl-848	626	1	24(1	CARDINAL
hassl-848	627	1	anderson	PERSON
hassl-848	627	2	r. c.	PERSON
hassl-848	627	3	s. a.	PERSON
hassl-848	627	4	d. m.	PERSON
hassl-848	627	5	2004	DATE
hassl-848	629	1	journal of accounting and economics	ORG
hassl-848	629	2	37(3	CARDINAL
hassl-848	630	1	appelbaum	ORG
hassl-848	630	2	s. h.	PERSON
hassl-848	630	3	e., & shapiro	ORG
hassl-848	630	4	b. t.	PERSON
hassl-848	630	5	2009	DATE
hassl-848	632	1	social responsibility journal	ORG
hassl-848	632	2	5(4	CARDINAL
hassl-848	633	1	collins	PERSON
hassl-848	633	2	d. w.	PERSON
hassl-848	633	3	kinney	PERSON
hassl-848	633	4	w. r., & lafond	PERSON
hassl-848	633	5	r.	GPE
hassl-848	633	6	2009	DATE
hassl-848	635	1	journal of accounting research	ORG
hassl-848	635	2	47(1	DATE
hassl-848	635	3	1–43.available	DATE
hassl-848	635	4	ashbaugh	PERSON
hassl-848	635	5	h.	PERSON
hassl-848	635	6	collins	PERSON
hassl-848	635	7	d. w.	PERSON
hassl-848	635	8	r.	PERSON
hassl-848	635	9	2004	DATE
hassl-848	637	1	ssrn electronic journal	ORG
hassl-848	637	2	atan	GPE
hassl-848	637	3	r.	NORP
hassl-848	637	4	maruhun	GPE
hassl-848	637	5	e. n. s.	PERSON
hassl-848	637	6	abdul	ORG
hassl-848	637	7	w. h. w.	PERSON
hassl-848	637	8	k.	PERSON
hassl-848	637	9	2010	DATE
hassl-848	638	1	annual	DATE
hassl-848	638	2	malaysia	GPE
hassl-848	639	1	6(8	CARDINAL
hassl-848	639	2	26	CARDINAL
hassl-848	640	1	social sciences letters	ORG
hassl-848	640	2	2020	DATE
hassl-848	640	3	8(2	DATE
hassl-848	640	4	169	CARDINAL
hassl-848	640	5	2020	DATE
hassl-848	642	1	balachandran	PERSON
hassl-848	642	2	b., & faff	ORG
hassl-848	642	3	r.	NORP
hassl-848	642	4	2015	DATE
hassl-848	644	1	pacific-basin	LOC
hassl-848	644	2	35	CARDINAL
hassl-848	644	3	1-12.available	DATE
hassl-848	645	1	barreiro	PERSON
hassl-848	645	2	p. l., & albandoz	PERSON
hassl-848	645	3	j. p.	PERSON
hassl-848	645	4	2001	DATE
hassl-848	648	1	european	NORP
hassl-848	648	2	1(1	CARDINAL
hassl-848	648	3	1-18	CARDINAL
hassl-848	649	1	j., chtourou	ORG
hassl-848	649	2	s. m., & courteau	PERSON
hassl-848	649	3	2004	DATE
hassl-848	651	1	journal of practice &	ORG
hassl-848	651	2	23(2	CARDINAL
hassl-848	651	3	https://doi.org/10.2308/aud.2004.23.2.13	PERSON
hassl-848	651	4	botosan	PERSON
hassl-848	651	5	c. a.	PERSON
hassl-848	651	6	1997	DATE
hassl-848	653	1	https://doi.org/10.1002/mde.1256	CARDINAL
hassl-848	655	1	y., & bozec	ORG
hassl-848	655	2	r.	GPE
hassl-848	655	3	2011	DATE
hassl-848	657	1	2(3	CARDINAL
hassl-848	657	2	https://doi.org/10.1504/ijcg.2011.044376	DATE
hassl-848	657	3	bradley	PERSON
hassl-848	657	4	m., & chen	ORG
hassl-848	657	5	2015	CARDINAL
hassl-848	659	1	44(1	CARDINAL
hassl-848	660	1	i. e., & chidambaran	PERSON
hassl-848	660	2	2005	DATE
hassl-848	663	1	byun	ORG
hassl-848	663	2	h.-y.	GPE
hassl-848	663	3	kwak	PERSON
hassl-848	663	4	s.-k.	GPE
hassl-848	663	5	& hwang	ORG
hassl-848	664	1	2008	DATE
hassl-848	666	1	asiapacific journal of financial studies	ORG
hassl-848	666	2	37(1	DATE
hassl-848	666	3	139	CARDINAL
hassl-848	667	1	carcello	ORG
hassl-848	667	2	j. v.,	PERSON
hassl-848	667	3	t. l.	PERSON
hassl-848	667	4	2000	DATE
hassl-848	669	1	75(4	DATE
hassl-848	670	1	chen	PERSON
hassl-848	670	2	k. c. w.	PERSON
hassl-848	670	3	chen	PERSON
hassl-848	670	4	& wei	PERSON
hassl-848	670	5	k. c. j.	PERSON
hassl-848	670	6	2009	DATE
hassl-848	672	1	15(3	DATE
hassl-848	672	2	273–289.available	CARDINAL
hassl-848	673	1	cheng	PERSON
hassl-848	673	2	z.	PERSON
hassl-848	673	3	cheok	PERSON
hassl-848	673	4	c. k.	PERSON
hassl-848	673	5	r.	GPE
hassl-848	673	6	2016	CARDINAL
hassl-848	674	1	chinese	NORP
hassl-848	675	1	cheng	PERSON
hassl-848	675	2	s.	PERSON
hassl-848	675	3	2008	DATE
hassl-848	677	1	journal of financial economics	ORG
hassl-848	677	2	87(1	DATE
hassl-848	677	3	s.	PERSON
hassl-848	677	4	2006	DATE
hassl-848	679	1	world bank	ORG
hassl-848	679	2	21(1	CARDINAL
hassl-848	680	1	cohen	PERSON
hassl-848	680	2	j. (	PERSON
hassl-848	680	3	1988	DATE
hassl-848	681	1	2nd	ORDINAL
hassl-848	682	1	hillsdale	GPE
hassl-848	682	2	nj	ORG
hassl-848	682	3	lawrence earlbaum	PERSON
hassl-848	683	1	j. e.	PERSON
hassl-848	683	2	l., & verdi	ORG
hassl-848	683	3	r. s.	PERSON
hassl-848	683	4	2015	DATE
hassl-848	685	1	european	NORP
hassl-848	685	2	24(1	CARDINAL
hassl-848	685	3	culén	PERSON
hassl-848	685	4	a. l.	PERSON
hassl-848	685	5	2010	DATE
hassl-848	689	1	r.-j.	PERSON
hassl-848	689	2	r.	NORP
hassl-848	689	3	2012	DATE
hassl-848	690	1	capm	PERSON
hassl-848	691	1	journal of financial economics	ORG
hassl-848	691	2	103(1	DATE
hassl-848	691	3	https://doi.org/10.1016/j.jfineco.2011.08.011	ORG
hassl-848	691	4	davidson	PERSON
hassl-848	691	5	r.	NORP
hassl-848	691	6	goodwin-stewart	PERSON
hassl-848	691	7	j., & kent	ORG
hassl-848	691	8	2005	DATE
hassl-848	693	1	241–267.available	CARDINAL
hassl-848	694	1	r.	NORP
hassl-848	694	2	jorissen, a., & laveren	PERSON
hassl-848	694	3	e. (2018	ORG
hassl-848	698	1	demidenko	PERSON
hassl-848	698	2	2010	DATE
hassl-848	700	1	international journal of social economics	ORG
hassl-848	700	2	802–815.available	CARDINAL
hassl-848	701	1	derigs	GPE
hassl-848	701	2	2008	DATE
hassl-848	703	1	international journal of islamic	ORG
hassl-848	703	2	1(4	CARDINAL
hassl-848	703	3	285–303.available	CARDINAL
hassl-848	704	1	social sciences letters	ORG
hassl-848	704	2	2020	DATE
hassl-848	704	3	8(2	DATE
hassl-848	704	4	169	CARDINAL
hassl-848	704	5	2020	DATE
hassl-848	706	1	dharani, m., & natarajan	ORG
hassl-848	706	2	2011	DATE
hassl-848	707	1	india	GPE
hassl-848	707	2	journal of economics	ORG
hassl-848	707	3	2(5	CARDINAL
hassl-848	707	4	https://doi.org/10.22610/jebs.v2i5.239	PERSON
hassl-848	708	1	edogbanya	PERSON
hassl-848	708	2	a., & kamardin	ORG
hassl-848	708	3	2015	CARDINAL
hassl-848	709	1	nigeria	GPE
hassl-848	710	1	mediterranean journal of social sciences	ORG
hassl-848	710	2	6(3	CARDINAL
hassl-848	710	3	https://doi.org/10.5901/mjss.2015.v6n3p206	NORP
hassl-848	711	1	k. (2005	PERSON
hassl-848	713	1	20(8	CARDINAL
hassl-848	713	2	867–875.available	CARDINAL
hassl-848	713	3	embong	GPE
hassl-848	713	4	z.	PERSON
hassl-848	713	5	mohd-saleh	PERSON
hassl-848	713	6	n., & sabri hassan	ORG
hassl-848	713	7	m.	PERSON
hassl-848	713	8	2012	DATE
hassl-848	715	1	asian	NORP
hassl-848	715	2	20(2	CARDINAL
hassl-848	715	3	119–139.available	CARDINAL
hassl-848	716	1	fama	ORG
hassl-848	716	2	e. f. (	PERSON
hassl-848	716	3	1980	DATE
hassl-848	719	1	e. f., & jensen	PERSON
hassl-848	719	2	m. c.	PERSON
hassl-848	719	3	1983	DATE
hassl-848	721	1	the journal of law and economics	ORG
hassl-848	721	2	26(2	CARDINAL
hassl-848	721	3	301	CARDINAL
hassl-848	722	1	fama.	ORG
hassl-848	722	2	e. f., & french	PERSON
hassl-848	722	3	k. r.	PERSON
hassl-848	722	4	2004	DATE
hassl-848	724	1	25–46.available	CARDINAL
hassl-848	724	2	feroz	GPE
hassl-848	724	3	e. h.	PERSON
hassl-848	724	4	johnston	GPE
hassl-848	724	5	j.	GPE
hassl-848	724	6	j. l., & wilson	PERSON
hassl-848	724	7	e. r.	PERSON
hassl-848	724	8	2006	DATE
hassl-848	726	1	5(3	CARDINAL
hassl-848	726	2	251–267.available	CARDINAL
hassl-848	726	3	a.	PERSON
hassl-848	726	4	2013	DATE
hassl-848	727	1	andy field	PERSON
hassl-848	727	2	jeremy miles	PERSON
hassl-848	727	3	zoë	PERSON
hassl-848	728	1	81.available	CARDINAL
hassl-848	728	2	graham	PERSON
hassl-848	728	3	j. r.	PERSON
hassl-848	728	4	c. r.	PERSON
hassl-848	728	5	2001	DATE
hassl-848	730	1	journal of financial economics	ORG
hassl-848	730	2	60(2–3	CARDINAL
hassl-848	731	1	groth	PERSON
hassl-848	731	2	j. c.	PERSON
hassl-848	731	3	2002	DATE
hassl-848	733	1	gul	PERSON
hassl-848	733	2	f.	PERSON
hassl-848	733	3	2016	DATE
hassl-848	735	1	12(1	CARDINAL
hassl-848	735	2	247–271	CARDINAL
hassl-848	736	1	j. f.	PERSON
hassl-848	736	2	w. c.	PERSON
hassl-848	736	3	babin	ORG
hassl-848	736	4	b. j.	PERSON
hassl-848	736	5	anderson	PERSON
hassl-848	736	6	r. e.	PERSON
hassl-848	736	7	2010	DATE
hassl-848	738	1	new jersey	GPE
hassl-848	738	2	pearson prentice hall	ORG
hassl-848	739	1	hamza, h. (	ORG
hassl-848	739	2	2016	DATE
hassl-848	740	1	islamic	NORP
hassl-848	740	2	pls	NORP
hassl-848	741	1	borsa istanbul review	ORG
hassl-848	741	2	16(1	CARDINAL
hassl-848	741	3	3242.available	CARDINAL
hassl-848	742	1	haniffa	PERSON
hassl-848	742	2	r. m.	PERSON
hassl-848	742	3	t. e.	PERSON
hassl-848	742	4	2002	DATE
hassl-848	743	1	malaysian	NORP
hassl-848	744	1	abacus	ORG
hassl-848	744	2	38(3	DATE
hassl-848	744	3	317-349.available	CARDINAL
hassl-848	745	1	haniffa	PERSON
hassl-848	745	2	r. m.	PERSON
hassl-848	745	3	t. e.	PERSON
hassl-848	745	4	2005	DATE
hassl-848	747	1	24(5	CARDINAL
hassl-848	747	2	c. d.	PERSON
hassl-848	747	3	t.	GPE
hassl-848	747	4	2015	CARDINAL
hassl-848	748	1	2(1	CARDINAL
hassl-848	748	2	45-50	CARDINAL
hassl-848	749	1	jensen	PERSON
hassl-848	749	2	m. c.	PERSON
hassl-848	749	3	w. h.	PERSON
hassl-848	749	4	1976	DATE
hassl-848	751	1	journal of financial economics	ORG
hassl-848	751	2	3	CARDINAL
hassl-848	751	3	305–360.available	CARDINAL
hassl-848	751	4	jensen	PERSON
hassl-848	751	5	m. c.	PERSON
hassl-848	751	6	1993	DATE
hassl-848	753	1	48(3	DATE
hassl-848	754	1	a. e.	PERSON
hassl-848	754	2	2016	DATE
hassl-848	756	1	international journal of economics	ORG
hassl-848	756	2	https://doi.org/10.5539/ijef.v8n10p110	PERSON
hassl-848	757	1	john, k.	PERSON
hassl-848	757	2	l., & yeung	ORG
hassl-848	757	3	2008	DATE
hassl-848	760	1	john.	PERSON
hassl-848	760	2	k.	PERSON
hassl-848	760	3	l., & yeung	ORG
hassl-848	760	4	2005	DATE
hassl-848	763	1	humanities	ORG
hassl-848	763	2	social sciences letters	ORG
hassl-848	763	3	2020	DATE
hassl-848	763	4	8(2	DATE
hassl-848	763	5	169	CARDINAL
hassl-848	763	6	2020	DATE
hassl-848	765	1	kercher	PERSON
hassl-848	765	2	k.-l	GPE
hassl-848	766	1	2013	DATE
hassl-848	768	1	phd	PERSON
hassl-848	768	2	bond university	ORG
hassl-848	768	3	qld	GPE
hassl-848	769	1	kevin	PERSON
hassl-848	769	2	c. c.	PERSON
hassl-848	769	3	wei	PERSON
hassl-848	769	4	z.	PERSON
hassl-848	769	5	2003	DATE
hassl-848	770	1	asia	LOC
hassl-848	771	1	asia	LOC
hassl-848	771	2	june 2003	DATE
hassl-848	772	1	h., & naciri	ORG
hassl-848	772	2	a.	PERSON
hassl-848	772	3	2015	CARDINAL
hassl-848	773	1	malaysian	NORP
hassl-848	774	1	4(2	CARDINAL
hassl-848	775	1	kim	PERSON
hassl-848	775	2	& buchanan	PERSON
hassl-848	775	3	r. (	PERSON
hassl-848	775	4	2008	DATE
hassl-848	777	1	24(1	CARDINAL
hassl-848	778	1	kimmel	PERSON
hassl-848	778	2	b. b. w.	PERSON
hassl-848	778	3	& anderson	PERSON
hassl-848	778	4	g. e. (	PERSON
hassl-848	778	5	2011	DATE
hassl-848	780	1	january	DATE
hassl-848	781	1	1–4	CARDINAL
hassl-848	781	2	klein	GPE
hassl-848	781	3	a.	PERSON
hassl-848	782	1	audit committee	ORG
hassl-848	783	1	journal of accounting and economics	ORG
hassl-848	783	2	33(3	CARDINAL
hassl-848	783	3	375–400.available	CARDINAL
hassl-848	784	1	klein	PERSON
hassl-848	784	2	a.	PERSON
hassl-848	784	3	2002b	DATE
hassl-848	785	1	audit committee	ORG
hassl-848	786	1	journal of accounting and economics	ORG
hassl-848	786	2	33(3	CARDINAL
hassl-848	786	3	375–400	CARDINAL
hassl-848	787	1	l., & levine	ORG
hassl-848	787	2	r.	NORP
hassl-848	787	3	2009	DATE
hassl-848	789	1	journal of financial economics	ORG
hassl-848	789	2	93(2	CARDINAL
hassl-848	789	3	259275.available	CARDINAL
hassl-848	790	1	r.	NORP
hassl-848	790	2	leuz	GPE
hassl-848	790	3	r. e.	PERSON
hassl-848	790	4	2007	DATE
hassl-848	792	1	journal of accounting research	ORG
hassl-848	793	1	lau	PERSON
hassl-848	793	2	j.	PERSON
hassl-848	793	3	s.	PERSON
hassl-848	793	4	2009	DATE
hassl-848	794	1	australian	NORP
hassl-848	795	1	accounting & finance	ORG
hassl-848	795	2	49(1	CARDINAL
hassl-848	796	1	li	PERSON
hassl-848	796	2	h.	PERSON
hassl-848	796	3	jahera	PERSON
hassl-848	796	4	j. s.	PERSON
hassl-848	796	5	k.	PERSON
hassl-848	796	6	2013	DATE
hassl-848	798	1	39(3	CARDINAL
hassl-848	798	2	204	CARDINAL
hassl-848	799	1	j.	PERSON
hassl-848	799	2	1965	DATE
hassl-848	800	1	3	CARDINAL
hassl-848	801	1	47(1	DATE
hassl-848	801	2	13–37	CARDINAL
hassl-848	802	1	lipton, m., & lorsch	ORG
hassl-848	802	2	j. w.	PERSON
hassl-848	802	3	1992	DATE
hassl-848	804	1	42(1	CARDINAL
hassl-848	804	2	lotfi	ORG
hassl-848	804	3	s., & malgharni	ORG
hassl-848	804	4	a. m.	PERSON
hassl-848	804	5	2013	DATE
hassl-848	805	1	tehran stock exchange	ORG
hassl-848	806	1	336–349	CARDINAL
hassl-848	807	1	2005	DATE
hassl-848	809	1	pacific basin finance journal	ORG
hassl-848	809	2	13(3	CARDINAL
hassl-848	809	3	301–318.available	CARDINAL
hassl-848	809	4	https://doi.org/10.1016/j.pacfin.2004.09.002	ORG
hassl-848	810	1	mason	PERSON
hassl-848	810	2	c. h., & jr	ORG
hassl-848	810	3	w. d. p.	PERSON
hassl-848	810	4	1991	DATE
hassl-848	812	1	28(3	DATE
hassl-848	813	1	mathew, s., & hill	PERSON
hassl-848	813	2	2013	DATE
hassl-848	814	1	uk	GPE
hassl-848	815	1	29(1	CARDINAL
hassl-848	815	2	65	CARDINAL
hassl-848	816	1	2012	DATE
hassl-848	818	1	acca research report	ORG
hassl-848	818	2	129	CARDINAL
hassl-848	819	1	minton, b. a.	ORG
hassl-848	819	2	taillard	GPE
hassl-848	819	3	j. p.,	PERSON
hassl-848	819	4	r.	NORP
hassl-848	819	5	2012	DATE
hassl-848	822	1	mitton	ORG
hassl-848	822	2	t.	GPE
hassl-848	822	3	2002	DATE
hassl-848	823	1	east asian	NORP
hassl-848	824	1	journal of financial economics	ORG
hassl-848	824	2	64(2	DATE
hassl-848	824	3	215-241.available	CARDINAL
hassl-848	824	4	https://doi.org/10.1016/s0304-405x(02)00076-4	NORP
hassl-848	825	1	mohd	PERSON
hassl-848	825	2	z.	PERSON
hassl-848	825	3	ismail	PERSON
hassl-848	825	4	r.	NORP
hassl-848	825	5	a., & harjito	ORG
hassl-848	825	6	d. a.	PERSON
hassl-848	825	7	2015	CARDINAL
hassl-848	827	1	international journal of economics	ORG
hassl-848	827	2	9(1	CARDINAL
hassl-848	827	3	177–195	CARDINAL
hassl-848	828	1	othman	PERSON
hassl-848	828	2	h. b.	PERSON
hassl-848	828	3	k.	PERSON
hassl-848	828	4	2016	DATE
hassl-848	830	1	35	CARDINAL
hassl-848	831	1	social sciences letters	ORG
hassl-848	831	2	2020	DATE
hassl-848	831	3	8(2	DATE
hassl-848	831	4	169	CARDINAL
hassl-848	831	5	193 192	CARDINAL
hassl-848	831	6	2020	DATE
hassl-848	833	1	l. d.	PERSON
hassl-848	833	2	2012	DATE
hassl-848	835	1	ssrn 1986289	ORG
hassl-848	836	1	nodeh	PERSON
hassl-848	836	2	f. m.	PERSON
hassl-848	836	3	anuar	PERSON
hassl-848	836	4	m. a.	PERSON
hassl-848	836	5	ramakrishnan	GPE
hassl-848	836	6	s.	GPE
hassl-848	836	7	rafatnia	GPE
hassl-848	836	8	a. a.	PERSON
hassl-848	836	9	a. m.	PERSON
hassl-848	836	10	2015	DATE
hassl-848	838	1	asian	NORP
hassl-848	838	2	https://doi.org/10.5539/ass.v11n23p96	PERSON
hassl-848	839	1	n. m.	PERSON
hassl-848	839	2	zam	PERSON
hassl-848	839	3	z. m.	PERSON
hassl-848	839	4	i. t.	PERSON
hassl-848	839	5	2011	DATE
hassl-848	841	1	international journal of business and	ORG
hassl-848	841	2	2(21	DATE
hassl-848	841	3	205–213.available	CARDINAL
hassl-848	841	4	https://doi.org/10.2139/ssrn.2275426	PERSON
hassl-848	842	1	o'brien	PERSON
hassl-848	842	2	r. m.	PERSON
hassl-848	842	3	2007	DATE
hassl-848	844	1	41(5	CARDINAL
hassl-848	844	2	673690.available	CARDINAL
hassl-848	844	3	https://doi.org/10.1007/s11135-006-9018-6	DATE
hassl-848	845	1	j. (2005	GPE
hassl-848	847	1	36(3	CARDINAL
hassl-848	847	2	478–478.available	CARDINAL
hassl-848	848	1	a.	PERSON
hassl-848	848	2	2015	CARDINAL
hassl-848	850	1	ghana	GPE
hassl-848	851	1	international journal of business and management review	ORG
hassl-848	851	2	3(5	CARDINAL
hassl-848	851	3	14-25	DATE
hassl-848	852	1	c. g.	PERSON
hassl-848	852	2	2005	DATE
hassl-848	854	1	40(2	DATE
hassl-848	854	2	https://doi.org/10.1017/s0022109000002313	PERSON
hassl-848	854	3	rahim	NORP
hassl-848	854	4	r. a.	PERSON
hassl-848	854	5	yaacob	GPE
hassl-848	854	6	m. h., & alias	PERSON
hassl-848	854	7	2007	DATE
hassl-848	856	1	1–10	CARDINAL
hassl-848	857	1	reverte	GPE
hassl-848	857	2	2009	DATE
hassl-848	858	1	spanish	NORP
hassl-848	859	1	9(2	CARDINAL
hassl-848	859	2	m. (2008	PERSON
hassl-848	860	1	malaysian	NORP
hassl-848	861	1	international research journal	ORG
hassl-848	861	2	20(8	CARDINAL
hassl-848	861	3	15	CARDINAL
hassl-848	862	1	saleh	PERSON
hassl-848	862	2	n. m.	PERSON
hassl-848	862	3	iskandar	PERSON
hassl-848	862	4	t. m.	PERSON
hassl-848	862	5	m. m.	PERSON
hassl-848	862	6	2007	DATE
hassl-848	863	1	malaysia	GPE
hassl-848	864	1	asian	NORP
hassl-848	864	2	147–163.available	CARDINAL
hassl-848	865	1	sällebrant	PERSON
hassl-848	865	2	t., hansen	PERSON
hassl-848	865	3	j.	PERSON
hassl-848	865	4	n., & hofman	ORG
hassl-848	865	5	2007	DATE
hassl-848	868	1	sampson-akpuru	PERSON
hassl-848	868	2	m. (	PERSON
hassl-848	868	3	2010	DATE
hassl-848	870	1	new york times	ORG
hassl-848	873	1	sekaran	PERSON
hassl-848	873	2	2013	DATE
hassl-848	874	1	65	DATE
hassl-848	874	2	cambridge university	ORG
hassl-848	875	1	sharpe	PERSON
hassl-848	875	2	w. f. w.	PERSON
hassl-848	875	3	1964	DATE
hassl-848	877	1	19	CARDINAL
hassl-848	877	2	425–442.available	DATE
hassl-848	878	1	shijun	PERSON
hassl-848	878	2	j. h., & nagarajan	ORG
hassl-848	878	3	n. j. (	PERSON
hassl-848	878	4	2008	DATE
hassl-848	880	1	31(2	CARDINAL
hassl-848	881	1	shil	PERSON
hassl-848	881	2	n. c. (	PERSON
hassl-848	881	3	2008	DATE
hassl-848	883	1	joaag	PERSON
hassl-848	883	2	3(1	CARDINAL
hassl-848	883	3	22–31	CARDINAL
hassl-848	883	4	shirouyehzad, h.	ORG
hassl-848	883	5	hosseinzadeh lotfi	PERSON
hassl-848	883	6	f., & dabestani	ORG
hassl-848	883	7	2014	DATE
hassl-848	884	1	dea	ORG
hassl-848	885	1	international journal of operational research	ORG
hassl-848	885	2	19(2	DATE
hassl-848	885	3	https://doi.org/10.1504/ijor.2014.058951	PERSON
hassl-848	886	1	singh	GPE
hassl-848	886	2	h., & harianto	ORG
hassl-848	886	3	1989	DATE
hassl-848	888	1	academy of management journal	ORG
hassl-848	889	1	singhal, a.	PERSON
hassl-848	889	2	2014	DATE
hassl-848	890	1	indian	NORP
hassl-848	891	1	iosr journal of economics	ORG
hassl-848	891	2	4(6	DATE
hassl-848	891	3	tang	PERSON
hassl-848	891	4	j.	PERSON
hassl-848	891	5	2017	CARDINAL
hassl-848	893	1	european management journal	ORG
hassl-848	893	2	35(3	CARDINAL
hassl-848	893	3	2012	DATE
hassl-848	894	1	2007-2008	DATE
hassl-848	894	2	u.s bank	GPE
hassl-848	895	1	1(2	CARDINAL
hassl-848	895	2	1-18	CARDINAL
hassl-848	896	1	social sciences letters	ORG
hassl-848	896	2	2020	DATE
hassl-848	896	3	8(2	DATE
hassl-848	896	4	169	CARDINAL
hassl-848	896	5	2020	DATE
hassl-848	898	1	tsui	PERSON
hassl-848	898	2	j., & gul	ORG
hassl-848	898	3	f. a.	PERSON
hassl-848	898	4	2003	DATE
hassl-848	900	1	city university professional services	ORG
hassl-848	901	1	s.	PERSON
hassl-848	901	2	2003	DATE
hassl-848	902	1	4th	ORDINAL
hassl-848	903	1	vafeas	PERSON
hassl-848	903	2	1999	DATE
hassl-848	905	1	journal of financial economics	ORG
hassl-848	905	2	53(1	CARDINAL
hassl-848	905	3	https://doi.org/10.1016/s0304-405x(99)00018-5	CARDINAL
hassl-848	905	4	vafeas	GPE
hassl-848	905	5	2000	DATE
hassl-848	907	1	19(2	CARDINAL
hassl-848	907	2	139160.available	CARDINAL
hassl-848	908	1	wang	PERSON
hassl-848	908	2	j.	PERSON
hassl-848	908	3	2009	DATE
hassl-848	909	1	australian	NORP
hassl-848	910	1	22(2	CARDINAL
hassl-848	910	2	196–212.available	CARDINAL
hassl-848	910	3	welch	PERSON
hassl-848	910	4	2003	DATE
hassl-848	911	1	australian	NORP
hassl-848	912	1	australian journal of management	ORG
hassl-848	912	2	28(3	DATE
hassl-848	913	1	xie	PERSON
hassl-848	913	2	b.	GPE
hassl-848	913	3	davidson	GPE
hassl-848	913	4	i. w. n., & dadalt	PERSON
hassl-848	913	5	2003	DATE
hassl-848	915	1	9(3	CARDINAL
hassl-848	916	1	yermack	PERSON
hassl-848	916	2	1996	DATE
hassl-848	918	1	journal of financial economics	ORG
hassl-848	918	2	40(2	DATE
hassl-848	918	3	zábojníková	PERSON
hassl-848	918	4	2016	DATE
hassl-848	919	1	uk	GPE
hassl-848	920	1	social sciences letters	ORG
