id	sid	eid	entity	type
ijtc-1663	1	1	ilomata international journal of tax and accounting p-issn	ORG
ijtc-1663	1	2	2714-9838	CARDINAL
ijtc-1663	1	3	2714	CARDINAL
ijtc-1663	2	1	5	CARDINAL
ijtc-1663	2	2	3	CARDINAL
ijtc-1663	2	3	844 855 844	QUANTITY
ijtc-1663	2	4	ilomata international journal of tax & accounting	ORG
ijtc-1663	4	1	nigeria	GPE
ijtc-1663	4	2	daniel gbadebo1	PERSON
ijtc-1663	4	3	sisulu university	ORG
ijtc-1663	4	4	south africa	GPE
ijtc-1663	6	1	may 1, 2024	DATE
ijtc-1663	6	2	july 10, 2024	DATE
ijtc-1663	6	3	july 31	DATE
ijtc-1663	6	4	2024	CARDINAL
ijtc-1663	7	1	gbadebo	ORG
ijtc-1663	7	2	a. d.	PERSON
ijtc-1663	7	3	2024	CARDINAL
ijtc-1663	8	1	nigeria	GPE
ijtc-1663	9	1	ilomata international journal of tax and accounting	ORG
ijtc-1663	9	2	5(3	CARDINAL
ijtc-1663	9	3	844 855	CARDINAL
ijtc-1663	11	1	nigeria	GPE
ijtc-1663	12	1	nigeria	GPE
ijtc-1663	12	2	2012	DATE
ijtc-1663	12	3	2022	CARDINAL
ijtc-1663	18	1	nigeria	GPE
ijtc-1663	21	1	4	CARDINAL
ijtc-1663	21	2	0	CARDINAL
ijtc-1663	21	3	gbadebo.adedejidaniel@gmail.com1	ORG
ijtc-1663	21	4	nigeria	GPE
ijtc-1663	21	5	845	CARDINAL
ijtc-1663	21	6	ilomata international journal of tax & accounting	ORG
ijtc-1663	22	1	daily	DATE
ijtc-1663	22	2	oloye & osuma	ORG
ijtc-1663	22	3	2015	DATE
ijtc-1663	23	1	2015	DATE
ijtc-1663	24	1	2015	DATE
ijtc-1663	25	1	umoren & udo	ORG
ijtc-1663	25	2	2015	DATE
ijtc-1663	26	1	daily	DATE
ijtc-1663	27	1	2011	DATE
ijtc-1663	27	2	2012	DATE
ijtc-1663	28	1	gupta	GPE
ijtc-1663	28	2	2018	DATE
ijtc-1663	29	1	2019	DATE
ijtc-1663	30	1	2019	DATE
ijtc-1663	31	1	zopounidis &	ORG
ijtc-1663	31	2	2018	DATE
ijtc-1663	32	1	es calera	PERSON
ijtc-1663	32	2	2020	DATE
ijtc-1663	33	1	rasyid	PERSON
ijtc-1663	33	2	2017	CARDINAL
ijtc-1663	33	3	2018	DATE
ijtc-1663	34	1	2021	CARDINAL
ijtc-1663	35	1	farhan et al	PERSON
ijtc-1663	36	1	2021	CARDINAL
ijtc-1663	36	2	wichitsathian	PERSON
ijtc-1663	36	3	2019	DATE
ijtc-1663	37	1	2021	CARDINAL
ijtc-1663	39	1	nigerian	NORP
ijtc-1663	40	1	nigeria	GPE
ijtc-1663	40	2	agiobenebo & ezirim	ORG
ijtc-1663	40	3	2018	DATE
ijtc-1663	40	4	al.	PERSON
ijtc-1663	40	5	2018	DATE
ijtc-1663	41	1	nigeria	GPE
ijtc-1663	41	2	846	CARDINAL
ijtc-1663	41	3	ilomata international journal of tax & accounting	ORG
ijtc-1663	41	4	nigeria	GPE
ijtc-1663	41	5	mwangi, 2018	ORG
ijtc-1663	42	1	2018	DATE
ijtc-1663	43	1	nigerian	NORP
ijtc-1663	43	2	wabita	ORG
ijtc-1663	43	3	2018	DATE
ijtc-1663	43	4	oloye & osuma	ORG
ijtc-1663	43	5	2015	DATE
ijtc-1663	44	1	nigerian	NORP
ijtc-1663	45	1	dmbs	ORG
ijtc-1663	45	2	nigeria	GPE
ijtc-1663	46	1	1	CARDINAL
ijtc-1663	46	2	nigeria	GPE
ijtc-1663	47	1	2	CARDINAL
ijtc-1663	47	2	nigeria	GPE
ijtc-1663	48	1	3	CARDINAL
ijtc-1663	48	2	nigeria	GPE
ijtc-1663	49	1	4	CARDINAL
ijtc-1663	49	2	nigeria	GPE
ijtc-1663	50	1	5	CARDINAL
ijtc-1663	50	2	6	CARDINAL
ijtc-1663	52	1	7	CARDINAL
ijtc-1663	53	1	8	CARDINAL
ijtc-1663	55	1	9	CARDINAL
ijtc-1663	58	1	the last several decades	DATE
ijtc-1663	59	1	four	CARDINAL
ijtc-1663	59	2	modigliani-miller	ORG
ijtc-1663	61	1	modigliani-miller	ORG
ijtc-1663	61	2	modigliani & miller	ORG
ijtc-1663	61	3	1958	DATE
ijtc-1663	63	1	three	CARDINAL
ijtc-1663	65	1	nigeria	GPE
ijtc-1663	65	2	847	CARDINAL
ijtc-1663	66	1	ilomata international journal of tax & accounting	ORG
ijtc-1663	66	2	myer (	ORG
ijtc-1663	66	3	1984	DATE
ijtc-1663	70	1	2018	DATE
ijtc-1663	70	2	2019	DATE
ijtc-1663	71	1	hewledge & liang	ORG
ijtc-1663	71	2	2020	DATE
ijtc-1663	71	3	frank & goyal	ORG
ijtc-1663	71	4	2018	DATE
ijtc-1663	71	5	2019	DATE
ijtc-1663	73	1	graham & harvey	ORG
ijtc-1663	73	2	2018	DATE
ijtc-1663	73	3	de jong et al.	PERSON
ijtc-1663	73	4	2018	DATE
ijtc-1663	73	5	hovakimian	ORG
ijtc-1663	73	6	opler & titman	ORG
ijtc-1663	73	7	2018	DATE
ijtc-1663	73	8	2018	DATE
ijtc-1663	74	1	2018	DATE
ijtc-1663	75	1	two	CARDINAL
ijtc-1663	76	1	porter & norton	ORG
ijtc-1663	76	2	2018	DATE
ijtc-1663	82	1	gallagher & andrew	ORG
ijtc-1663	82	2	2017	DATE
ijtc-1663	85	1	first	ORDINAL
ijtc-1663	86	1	three	CARDINAL
ijtc-1663	86	2	less than three	CARDINAL
ijtc-1663	87	1	jarque	PERSON
ijtc-1663	90	1	1	CARDINAL
ijtc-1663	91	1	3)2 + 0	DATE
ijtc-1663	91	2	25	CARDINAL
ijtc-1663	91	3	3)2]⁄ 1	DATE
ijtc-1663	91	4	nigeria	GPE
ijtc-1663	92	1	848	CARDINAL
ijtc-1663	92	2	ilomata international journal of tax & accounting	ORG
ijtc-1663	93	1	zero	CARDINAL
ijtc-1663	95	1	2	CARDINAL
ijtc-1663	95	2	equation3	PERSON
ijtc-1663	95	3	roa𝑖,𝑡 = gop𝑖,𝑡	PERSON
ijtc-1663	95	4	ccc𝑖,𝑡	ORG
ijtc-1663	95	5	ifr𝑖,𝑡	PRODUCT
ijtc-1663	95	6	2	CARDINAL
ijtc-1663	97	1	+ α1gop𝑖,𝑡 +	QUANTITY
ijtc-1663	98	1	3	CARDINAL
ijtc-1663	98	2	ccc	ORG
ijtc-1663	98	3	gop	ORG
ijtc-1663	98	4	ifr	ORG
ijtc-1663	102	1	0	CARDINAL
ijtc-1663	102	2	3	CARDINAL
ijtc-1663	103	1	4	CARDINAL
ijtc-1663	103	2	5	DATE
ijtc-1663	106	1	annual	DATE
ijtc-1663	107	1	the nigerian exchange	ORG
ijtc-1663	107	2	first bank	ORG
ijtc-1663	107	3	gtb	ORG
ijtc-1663	107	4	uba	ORG
ijtc-1663	108	1	between 2012 to 2022	DATE
ijtc-1663	108	2	nxg	PERSON
ijtc-1663	113	1	days	DATE
ijtc-1663	118	1	1	CARDINAL
ijtc-1663	120	1	nigeria	GPE
ijtc-1663	120	2	849	CARDINAL
ijtc-1663	120	3	ilomata international journal of tax & accounting	ORG
ijtc-1663	123	1	31%	PERCENT
ijtc-1663	123	2	1%	PERCENT
ijtc-1663	124	1	roa𝑖,𝑡, gop𝑖,𝑡	GPE
ijtc-1663	124	2	ccc𝑖,𝑡	ORG
ijtc-1663	124	3	ifr𝑖,𝑡	PRODUCT
ijtc-1663	124	4	0	CARDINAL
ijtc-1663	124	5	087 2	CARDINAL
ijtc-1663	124	6	489	CARDINAL
ijtc-1663	124	7	1	CARDINAL
ijtc-1663	124	8	091	CARDINAL
ijtc-1663	124	9	3	CARDINAL
ijtc-1663	124	10	673	CARDINAL
ijtc-1663	124	11	0	CARDINAL
ijtc-1663	124	12	037	CARDINAL
ijtc-1663	124	13	0	CARDINAL
ijtc-1663	124	14	011	CARDINAL
ijtc-1663	125	1	three	CARDINAL
ijtc-1663	125	2	ifr𝑖,𝑡	PRODUCT
ijtc-1663	126	1	less than three	CARDINAL
ijtc-1663	127	1	roa𝑖,𝑡, gop𝑖,𝑡	GPE
ijtc-1663	127	2	ccc𝑖,𝑡	ORG
ijtc-1663	127	3	ifr𝑖,𝑡	PRODUCT
ijtc-1663	127	4	0	CARDINAL
ijtc-1663	127	5	381	CARDINAL
ijtc-1663	127	6	2	CARDINAL
ijtc-1663	127	7	176	CARDINAL
ijtc-1663	127	8	10	CARDINAL
ijtc-1663	127	9	10	CARDINAL
ijtc-1663	127	10	7	CARDINAL
ijtc-1663	127	11	118	CARDINAL
ijtc-1663	127	12	6	CARDINAL
ijtc-1663	127	13	379	CARDINAL
ijtc-1663	127	14	9	CARDINAL
ijtc-1663	127	15	295	CARDINAL
ijtc-1663	127	16	2	CARDINAL
ijtc-1663	128	1	about 73	CARDINAL
ijtc-1663	129	1	38%	PERCENT
ijtc-1663	130	1	durbin watson	PERSON
ijtc-1663	130	2	2	CARDINAL
ijtc-1663	130	3	013	CARDINAL
ijtc-1663	131	1	0	CARDINAL
ijtc-1663	131	2	298	CARDINAL
ijtc-1663	131	3	0	CARDINAL
ijtc-1663	131	4	0032	DATE
ijtc-1663	132	1	05	DATE
ijtc-1663	133	1	first	ORDINAL
ijtc-1663	133	2	5%	PERCENT
ijtc-1663	135	1	gop	ORG
ijtc-1663	135	2	0	CARDINAL
ijtc-1663	135	3	0	CARDINAL
ijtc-1663	136	1	05	DATE
ijtc-1663	137	1	second	ORDINAL
ijtc-1663	137	2	5%	PERCENT
ijtc-1663	139	1	24e-06	CARDINAL
ijtc-1663	139	2	0	CARDINAL
ijtc-1663	140	1	05	DATE
ijtc-1663	141	1	third	ORDINAL
ijtc-1663	141	2	5%	PERCENT
ijtc-1663	143	1	0	CARDINAL
ijtc-1663	143	2	082	CARDINAL
ijtc-1663	143	3	0	CARDINAL
ijtc-1663	143	4	0391	DATE
ijtc-1663	144	1	05	DATE
ijtc-1663	145	1	third	ORDINAL
ijtc-1663	145	2	5%	PERCENT
ijtc-1663	147	1	nyabuti	PERSON
ijtc-1663	147	2	2018	DATE
ijtc-1663	148	1	arasa	PERSON
ijtc-1663	148	2	k’obonyo	GPE
ijtc-1663	148	3	2018	DATE
ijtc-1663	149	1	valencia et al	PERSON
ijtc-1663	149	2	2020	DATE
ijtc-1663	149	3	mexican	NORP
ijtc-1663	150	1	srivastava	PERSON
ijtc-1663	150	2	2019	DATE
ijtc-1663	151	1	rasyid	PERSON
ijtc-1663	151	2	2017	CARDINAL
ijtc-1663	151	3	2018	DATE
ijtc-1663	152	1	2021	CARDINAL
ijtc-1663	153	1	farhan et al	PERSON
ijtc-1663	154	1	2021	CARDINAL
ijtc-1663	155	1	2021	CARDINAL
ijtc-1663	156	1	nigeria	GPE
ijtc-1663	156	2	850	CARDINAL
ijtc-1663	156	3	ilomata international journal of tax & accounting	ORG
ijtc-1663	156	4	1	CARDINAL
ijtc-1663	157	1	max	PERSON
ijtc-1663	157	2	0	CARDINAL
ijtc-1663	158	1	147	CARDINAL
ijtc-1663	159	1	156	CARDINAL
ijtc-1663	160	1	310 1	CARDINAL
ijtc-1663	160	2	096	CARDINAL
ijtc-1663	160	3	087	CARDINAL
ijtc-1663	160	4	0348 2	CARDINAL
ijtc-1663	160	5	646	CARDINAL
ijtc-1663	161	1	380	CARDINAL
ijtc-1663	162	1	827	CARDINAL
ijtc-1663	162	2	559 2	CARDINAL
ijtc-1663	162	3	270 6	DATE
ijtc-1663	162	4	223	CARDINAL
ijtc-1663	164	1	583 2	CARDINAL
ijtc-1663	164	2	488	CARDINAL
ijtc-1663	164	3	022	CARDINAL
ijtc-1663	165	1	137 2	CARDINAL
ijtc-1663	165	2	176	CARDINAL
ijtc-1663	166	1	337	CARDINAL
ijtc-1663	166	2	13	CARDINAL
ijtc-1663	166	3	07 13	DATE
ijtc-1663	167	1	500	CARDINAL
ijtc-1663	169	1	091	CARDINAL
ijtc-1663	171	1	858 2	CARDINAL
ijtc-1663	171	2	282 10	CARDINAL
ijtc-1663	172	1	10	CARDINAL
ijtc-1663	172	2	006	CARDINAL
ijtc-1663	172	3	11	CARDINAL
ijtc-1663	172	4	85 11	DATE
ijtc-1663	173	1	40 18	DATE
ijtc-1663	174	1	60 8	DATE
ijtc-1663	176	1	673	CARDINAL
ijtc-1663	177	1	664 2	CARDINAL
ijtc-1663	177	2	177 7	DATE
ijtc-1663	178	1	119	CARDINAL
ijtc-1663	179	1	028	CARDINAL
ijtc-1663	179	2	0	CARDINAL
ijtc-1663	179	3	123	CARDINAL
ijtc-1663	180	1	117	CARDINAL
ijtc-1663	181	1	186	CARDINAL
ijtc-1663	181	2	080	CARDINAL
ijtc-1663	181	3	037	CARDINAL
ijtc-1663	182	1	331 1	CARDINAL
ijtc-1663	182	2	785 6	CARDINAL
ijtc-1663	183	1	379	CARDINAL
ijtc-1663	183	2	041	CARDINAL
ijtc-1663	183	3	0	CARDINAL
ijtc-1663	184	1	129	CARDINAL
ijtc-1663	185	1	133	CARDINAL
ijtc-1663	186	1	140	CARDINAL
ijtc-1663	187	1	110	CARDINAL
ijtc-1663	187	2	011	CARDINAL
ijtc-1663	189	1	452 1	CARDINAL
ijtc-1663	189	2	596 9	CARDINAL
ijtc-1663	189	3	295	CARDINAL
ijtc-1663	190	1	010	CARDINAL
ijtc-1663	190	2	2024	CARDINAL
ijtc-1663	190	3	first	ORDINAL
ijtc-1663	190	4	guaranty trust bank	ORG
ijtc-1663	190	5	access bank	ORG
ijtc-1663	190	6	uba	ORG
ijtc-1663	190	7	2	CARDINAL
ijtc-1663	192	1	0	CARDINAL
ijtc-1663	193	1	399	CARDINAL
ijtc-1663	194	1	685	CARDINAL
ijtc-1663	195	1	583	CARDINAL
ijtc-1663	196	1	563	CARDINAL
ijtc-1663	196	2	0	CARDINAL
ijtc-1663	197	1	028	CARDINAL
ijtc-1663	197	2	018	CARDINAL
ijtc-1663	199	1	565	CARDINAL
ijtc-1663	200	1	005	CARDINAL
ijtc-1663	200	2	0	CARDINAL
ijtc-1663	201	1	000	CARDINAL
ijtc-1663	201	2	000	CARDINAL
ijtc-1663	203	1	890	CARDINAL
ijtc-1663	203	2	038	CARDINAL
ijtc-1663	203	3	0	CARDINAL
ijtc-1663	203	4	298 2	CARDINAL
ijtc-1663	203	5	020	CARDINAL
ijtc-1663	204	1	148	CARDINAL
ijtc-1663	204	2	003	CARDINAL
ijtc-1663	204	3	0	CARDINAL
ijtc-1663	204	4	082	CARDINAL
ijtc-1663	205	1	198	CARDINAL
ijtc-1663	206	1	415	CARDINAL
ijtc-1663	206	2	039	CARDINAL
ijtc-1663	207	1	286	CARDINAL
ijtc-1663	208	1	458	CARDINAL
ijtc-1663	209	1	624	CARDINAL
ijtc-1663	209	2	034	CARDINAL
ijtc-1663	210	1	0	CARDINAL
ijtc-1663	210	2	7338	CARDINAL
ijtc-1663	210	3	durbin-watson	ORG
ijtc-1663	210	4	2	CARDINAL
ijtc-1663	210	5	013	CARDINAL
ijtc-1663	211	1	000	CARDINAL
ijtc-1663	213	1	0	CARDINAL
ijtc-1663	213	2	000	CARDINAL
ijtc-1663	213	3	2024	CARDINAL
ijtc-1663	213	4	nigeria	GPE
ijtc-1663	219	1	nigeria	GPE
ijtc-1663	219	2	851	CARDINAL
ijtc-1663	219	3	ilomata international journal of tax & accounting	ORG
ijtc-1663	222	1	nigeria	GPE
ijtc-1663	226	1	nigeria	GPE
ijtc-1663	229	1	nigeria	GPE
ijtc-1663	232	1	first	ORDINAL
ijtc-1663	234	1	second	ORDINAL
ijtc-1663	237	1	third	ORDINAL
ijtc-1663	238	1	nigeria	GPE
ijtc-1663	238	2	852	CARDINAL
ijtc-1663	238	3	ilomata international journal of tax & accounting	ORG
ijtc-1663	241	1	abdullah	PERSON
ijtc-1663	241	2	m. a. h.	PERSON
ijtc-1663	241	3	iqbal	PERSON
ijtc-1663	241	4	s. m.	PERSON
ijtc-1663	241	5	2022	CARDINAL
ijtc-1663	243	1	35(5	CARDINAL
ijtc-1663	243	2	676–697	CARDINAL
ijtc-1663	243	3	t. j. , & ezirim	ORG
ijtc-1663	243	4	b. c. (	PERSON
ijtc-1663	243	5	2018	DATE
ijtc-1663	244	1	nigeria	GPE
ijtc-1663	245	1	first bank of nigeria	ORG
ijtc-1663	245	2	quarterly	DATE
ijtc-1663	245	3	2(1	CARDINAL
ijtc-1663	246	1	f. n. (	PERSON
ijtc-1663	246	2	2011	DATE
ijtc-1663	247	1	jordan	GPE
ijtc-1663	248	1	global journal of business research	ORG
ijtc-1663	248	2	5(1	CARDINAL
ijtc-1663	248	3	39	CARDINAL
ijtc-1663	249	1	2011	DATE
ijtc-1663	249	2	2011-4	DATE
ijtc-1663	249	3	pdf ansah‐adu	PERSON
ijtc-1663	249	4	k.	PERSON
ijtc-1663	249	5	c. , & abor	ORG
ijtc-1663	249	6	j. (2018	ORG
ijtc-1663	250	1	ghana	GPE
ijtc-1663	251	1	the journal of risk finance	ORG
ijtc-1663	251	2	13(1	CARDINAL
ijtc-1663	251	3	61	CARDINAL
ijtc-1663	252	1	banerjee	GPE
ijtc-1663	252	2	p. , & deb	ORG
ijtc-1663	252	3	g. s.	PERSON
ijtc-1663	252	4	2023	CARDINAL
ijtc-1663	256	1	10. 1080/00036846	DATE
ijtc-1663	257	1	2023	CARDINAL
ijtc-1663	258	1	2208857	DATE
ijtc-1663	258	2	banerjee	GPE
ijtc-1663	258	3	r. , & majumdar	ORG
ijtc-1663	258	4	s. (2018	ORG
ijtc-1663	259	1	uae	GPE
ijtc-1663	260	1	20(2	CARDINAL
ijtc-1663	260	2	248	CARDINAL
ijtc-1663	260	3	261	CARDINAL
ijtc-1663	263	1	1504	CARDINAL
ijtc-1663	264	1	2018	DATE
ijtc-1663	265	1	090091	DATE
ijtc-1663	265	2	r. , & ward	ORG
ijtc-1663	265	3	k.	PERSON
ijtc-1663	265	4	2019	DATE
ijtc-1663	267	1	oxford	NORP
ijtc-1663	267	2	butterworth-heinemann	ORG
ijtc-1663	268	1	boisjoly	ORG
ijtc-1663	268	2	r. p.	PERSON
ijtc-1663	268	3	t. e. , & mcdonald	ORG
ijtc-1663	268	4	m. b.	PERSON
ijtc-1663	268	5	2020	DATE
ijtc-1663	270	1	108(c	CARDINAL
ijtc-1663	270	2	1–8	DATE
ijtc-1663	270	3	boisjoly	ORG
ijtc-1663	270	4	r. p.	PERSON
ijtc-1663	270	5	t. e. , & mcdonald	ORG
ijtc-1663	270	6	m. b.	PERSON
ijtc-1663	270	7	2020	DATE
ijtc-1663	272	1	108(c	CARDINAL
ijtc-1663	272	2	cheluget	PERSON
ijtc-1663	272	3	j. , sandra v. , & lianga	PERSON
ijtc-1663	272	4	s.	PERSON
ijtc-1663	272	5	2019	DATE
ijtc-1663	273	1	kenya	GPE
ijtc-1663	274	1	prime journal of business administration	ORG
ijtc-1663	274	2	4(1	CARDINAL
ijtc-1663	274	3	1319	CARDINAL
ijtc-1663	275	1	christian	NORP
ijtc-1663	275	2	m. m.	PERSON
ijtc-1663	275	3	m. l.	PERSON
ijtc-1663	275	4	2017	CARDINAL
ijtc-1663	276	1	romanian	NORP
ijtc-1663	277	1	ovidius university	ORG
ijtc-1663	277	2	425–429	CARDINAL
ijtc-1663	278	1	nigeria	GPE
ijtc-1663	278	2	853	CARDINAL
ijtc-1663	278	3	ilomata international journal of tax & accounting	ORG
ijtc-1663	278	4	b. c. , & enyi	GPE
ijtc-1663	279	1	2018	DATE
ijtc-1663	280	1	25	CARDINAL
ijtc-1663	280	2	the nigerian stock exchange	ORG
ijtc-1663	281	1	m. sc	PERSON
ijtc-1663	281	2	ota	ORG
ijtc-1663	281	3	ogun state	GPE
ijtc-1663	282	1	enqvist	PERSON
ijtc-1663	282	2	j. , graham	PERSON
ijtc-1663	282	3	m. , & nikkinen	ORG
ijtc-1663	282	4	2014	DATE
ijtc-1663	283	1	finland	GPE
ijtc-1663	284	1	32(c	CARDINAL
ijtc-1663	284	2	36–49	CARDINAL
ijtc-1663	285	1	garcía-teruel	ORG
ijtc-1663	285	2	j. , & martínez-solano	ORG
ijtc-1663	285	3	2007	DATE
ijtc-1663	287	1	3(2	CARDINAL
ijtc-1663	287	2	164–177	CARDINAL
ijtc-1663	290	1	1108/17439130710738718 hahn	PERSON
ijtc-1663	290	2	t.	GPE
ijtc-1663	290	3	r. , & abdullah	ORG
ijtc-1663	290	4	k.	PERSON
ijtc-1663	290	5	2016	DATE
ijtc-1663	292	1	39(2	CARDINAL
ijtc-1663	292	2	34–55	CARDINAL
ijtc-1663	293	1	haron, r. , & nomran	PERSON
ijtc-1663	293	2	n. m.	PERSON
ijtc-1663	293	3	2016	DATE
ijtc-1663	294	1	2008	DATE
ijtc-1663	294	2	malaysia	GPE
ijtc-1663	295	1	461–468	CARDINAL
ijtc-1663	296	1	w.	PERSON
ijtc-1663	296	2	mukherjee	PERSON
ijtc-1663	296	3	t. , & baker	ORG
ijtc-1663	296	4	k. h.	PERSON
ijtc-1663	296	5	2017	CARDINAL
ijtc-1663	297	1	chinese	NORP
ijtc-1663	298	1	33	CARDINAL
ijtc-1663	298	2	27–37	CARDINAL
ijtc-1663	299	1	n. t. , & dinh	PERSON
ijtc-1663	299	2	t. s.	GPE
ijtc-1663	299	3	2022	CARDINAL
ijtc-1663	300	1	vietnam	GPE
ijtc-1663	301	1	cogent business & management	ORG
ijtc-1663	301	2	9, 1–24	DATE
ijtc-1663	302	1	hoque, a.	ORG
ijtc-1663	302	2	mia, a. , & anwar	ORG
ijtc-1663	302	3	2015	DATE
ijtc-1663	303	1	bangladesh	GPE
ijtc-1663	304	1	6(7	CARDINAL
ijtc-1663	304	2	18-28	CARDINAL
ijtc-1663	307	1	pdf ibarra	PERSON
ijtc-1663	307	2	h.	PERSON
ijtc-1663	307	3	2019	DATE
ijtc-1663	309	1	academy of management review	ORG
ijtc-1663	309	2	18(1	CARDINAL
ijtc-1663	309	3	56	CARDINAL
ijtc-1663	310	1	itan	GPE
ijtc-1663	310	2	i. , & angellina	ORG
ijtc-1663	310	3	2023	CARDINAL
ijtc-1663	312	1	9(1	CARDINAL
ijtc-1663	312	2	172–198	CARDINAL
ijtc-1663	313	1	jaworski	PERSON
ijtc-1663	313	2	j. , & czerwonka	ORG
ijtc-1663	313	3	l.	PERSON
ijtc-1663	313	4	2022	CARDINAL
ijtc-1663	314	1	the warsaw stock exchange	ORG
ijtc-1663	315	1	journal of business economics	ORG
ijtc-1663	315	2	180–198	CARDINAL
ijtc-1663	315	3	k.	PERSON
ijtc-1663	315	4	c. , & giridhar	ORG
ijtc-1663	315	5	r.	NORP
ijtc-1663	315	6	2023	CARDINAL
ijtc-1663	316	1	indian	NORP
ijtc-1663	317	1	international journal of business and economics	ORG
ijtc-1663	317	2	23	CARDINAL
ijtc-1663	317	3	53–83	DATE
ijtc-1663	318	1	kaushik, n. , & chauhan	ORG
ijtc-1663	318	2	s.	PERSON
ijtc-1663	318	3	2019	DATE
ijtc-1663	320	1	iup journal	ORG
ijtc-1663	320	2	60	CARDINAL
ijtc-1663	320	3	82	CARDINAL
ijtc-1663	321	1	nigeria	GPE
ijtc-1663	321	2	854	CARDINAL
ijtc-1663	321	3	ilomata international journal of tax & accounting	ORG
ijtc-1663	321	4	s. , & choudhury	ORG
ijtc-1663	321	5	a. a.	PERSON
ijtc-1663	321	6	2024	CARDINAL
ijtc-1663	323	1	borsa istanbul	ORG
ijtc-1663	323	2	24	CARDINAL
ijtc-1663	323	3	634–64	CARDINAL
ijtc-1663	325	1	1016	CARDINAL
ijtc-1663	325	2	j. bir	PERSON
ijtc-1663	325	3	2024	CARDINAL
ijtc-1663	327	1	004	CARDINAL
ijtc-1663	327	2	i. , & tryfonidis	ORG
ijtc-1663	327	3	2015	CARDINAL
ijtc-1663	328	1	the athens stock exchange	ORG
ijtc-1663	329	1	journal of financial management	ORG
ijtc-1663	330	1	lefebvre	PERSON
ijtc-1663	330	2	2022	CARDINAL
ijtc-1663	332	1	43(2	CARDINAL
ijtc-1663	332	2	161–196	LANGUAGE
ijtc-1663	333	1	lin	PERSON
ijtc-1663	333	2	q. , & wang	ORG
ijtc-1663	333	3	2021	CARDINAL
ijtc-1663	334	1	china	GPE
ijtc-1663	335	1	53(39	CARDINAL
ijtc-1663	335	2	4505–4516	DATE
ijtc-1663	336	1	liu	PERSON
ijtc-1663	336	2	l.	PERSON
ijtc-1663	336	3	2016	DATE
ijtc-1663	337	1	china	GPE
ijtc-1663	337	2	36(6	CARDINAL
ijtc-1663	337	3	98	CARDINAL
ijtc-1663	339	1	j. issn	PERSON
ijtc-1663	339	2	1000-0976	DATE
ijtc-1663	340	1	2016	DATE
ijtc-1663	341	1	06	DATE
ijtc-1663	342	1	015	CARDINAL
ijtc-1663	342	2	o. i.	PERSON
ijtc-1663	342	3	2016	DATE
ijtc-1663	344	1	international journal of business & law research	ORG
ijtc-1663	344	2	4(24	DATE
ijtc-1663	344	3	53	CARDINAL
ijtc-1663	345	1	pdf mbawuni	PERSON
ijtc-1663	345	2	j. , mbawuni	PERSON
ijtc-1663	345	3	m. h. , & nimako	PERSON
ijtc-1663	345	4	s. g.	PERSON
ijtc-1663	345	5	2016	DATE
ijtc-1663	346	1	ghana	GPE
ijtc-1663	347	1	international journal of economics	ORG
ijtc-1663	347	2	8(6	CARDINAL
ijtc-1663	347	3	49	DATE
ijtc-1663	349	1	doi	PERSON
ijtc-1663	350	1	org/10.	CARDINAL
ijtc-1663	352	1	2018	DATE
ijtc-1663	353	1	kenya	GPE
ijtc-1663	353	2	university of nairobi	ORG
ijtc-1663	354	1	mwangi	PERSON
ijtc-1663	354	2	2018	DATE
ijtc-1663	355	1	east africa	GPE
ijtc-1663	356	1	oloye	ORG
ijtc-1663	356	2	m. i.	PERSON
ijtc-1663	356	3	g.	PERSON
ijtc-1663	356	4	2015	CARDINAL
ijtc-1663	357	1	nigerian	NORP
ijtc-1663	358	1	pyrex journal of business and finance management research	ORG
ijtc-1663	358	2	1(4	CARDINAL
ijtc-1663	358	3	23-40	CARDINAL
ijtc-1663	361	1	pdf padachi	ORG
ijtc-1663	361	2	k.	GPE
ijtc-1663	361	3	howorth	GPE
ijtc-1663	361	4	m. s.	PERSON
ijtc-1663	361	5	2012	DATE
ijtc-1663	362	1	mauritian	NORP
ijtc-1663	363	1	asian academy of management journal of accounting	ORG
ijtc-1663	363	2	8(1	CARDINAL
ijtc-1663	363	3	125	CARDINAL
ijtc-1663	365	1	1-2012/8-1-6	TIME
ijtc-1663	365	2	pdf pandey	PERSON
ijtc-1663	365	3	i. m.	PERSON
ijtc-1663	365	4	2010	DATE
ijtc-1663	366	1	tenth	ORDINAL
ijtc-1663	367	1	new delhi	GPE
ijtc-1663	367	2	vikas publishing house pvt ltd	ORG
ijtc-1663	367	3	peterson	PERSON
ijtc-1663	367	4	p. p. , & fabozzi	ORG
ijtc-1663	367	5	f. j. (	PERSON
ijtc-1663	367	6	2018	DATE
ijtc-1663	368	1	10	CARDINAL
ijtc-1663	369	1	john wiley & sons	ORG
ijtc-1663	370	1	http://dx.doi.org/10.5539/ijef.v8n6p49 http://web.usm.my/journal/aamjaf/vol%208-1-2012/8-1-6.pdf http://web.usm.my/journal/aamjaf/vol%208-1-2012/8-1-6.pdf	ORG
ijtc-1663	370	2	nigeria	GPE
ijtc-1663	370	3	855	CARDINAL
ijtc-1663	370	4	ilomata international journal of tax & accounting	ORG
ijtc-1663	370	5	prasad	ORG
ijtc-1663	370	6	n. , & shukla	ORG
ijtc-1663	370	7	a.	PERSON
ijtc-1663	370	8	2019	DATE
ijtc-1663	371	1	india	GPE
ijtc-1663	372	1	international journal of productivity	ORG
ijtc-1663	372	2	1510–1527	CARDINAL
ijtc-1663	373	1	org/10.	CARDINAL
ijtc-1663	374	1	2017	CARDINAL
ijtc-1663	375	1	indonesia stock exchange	ORG
ijtc-1663	376	1	2017	CARDINAL
ijtc-1663	376	2	padang	GPE
ijtc-1663	376	3	indonesia	GPE
ijtc-1663	376	4	atlantis	PRODUCT
ijtc-1663	377	1	207–217	CARDINAL
ijtc-1663	379	1	icbmr-17	DATE
ijtc-1663	379	2	2017	CARDINAL
ijtc-1663	380	1	20	CARDINAL
ijtc-1663	381	1	ren	PERSON
ijtc-1663	381	2	t. , liu	GPE
ijtc-1663	381	3	yang	PERSON
ijtc-1663	381	4	xiao	PERSON
ijtc-1663	381	5	2019	DATE
ijtc-1663	382	1	china	GPE
ijtc-1663	383	1	asian	NORP
ijtc-1663	383	2	27(4	CARDINAL
ijtc-1663	383	3	546–562	CARDINAL
ijtc-1663	384	1	r. h. , & pratiwi	ORG
ijtc-1663	384	2	a.	PERSON
ijtc-1663	384	3	2019	DATE
ijtc-1663	385	1	indonesia	GPE
ijtc-1663	386	1	mada international journal of business	ORG
ijtc-1663	386	2	21(1	CARDINAL
ijtc-1663	387	1	siew	PERSON
ijtc-1663	387	2	l. s.	PERSON
ijtc-1663	387	3	2020	DATE
ijtc-1663	389	1	19(2	DATE
ijtc-1663	389	2	62–92	CARDINAL
ijtc-1663	390	1	umoren, a. , & udo	ORG
ijtc-1663	390	2	2015	CARDINAL
ijtc-1663	391	1	nigeria	GPE
ijtc-1663	392	1	british journal of economics	ORG
ijtc-1663	392	2	7(1	CARDINAL
ijtc-1663	392	3	2331	CARDINAL
ijtc-1663	393	1	org/10.	CARDINAL
ijtc-1663	394	1	9734	DATE
ijtc-1663	394	2	bjemt/2015/15132 van auken	PERSON
ijtc-1663	394	3	h. & howard	ORG
ijtc-1663	394	4	2018	DATE
ijtc-1663	395	1	spanish	NORP
ijtc-1663	396	1	8(1	CARDINAL
ijtc-1663	396	2	36	CARDINAL
ijtc-1663	397	1	j. c. , & wachowicz	PERSON
ijtc-1663	397	2	j. m.	PERSON
ijtc-1663	397	3	2004	DATE
ijtc-1663	398	1	12th	ORDINAL
ijtc-1663	399	1	new york	GPE
ijtc-1663	399	2	prentice hall publishers	ORG
ijtc-1663	400	1	wabita	ORG
ijtc-1663	400	2	f. m.	PERSON
ijtc-1663	400	3	2018	DATE
ijtc-1663	401	1	kenya	GPE
ijtc-1663	401	2	university of nairobi	ORG
ijtc-1663	402	1	yahaya	PERSON
ijtc-1663	402	2	a. , & bala	ORG
ijtc-1663	402	3	2015	CARDINAL
ijtc-1663	404	1	6(16	CARDINAL
ijtc-1663	404	2	5771	DATE
ijtc-1663	407	1	view/2497 yilmaz-turkmen	PERSON
ijtc-1663	407	2	s. , & soylemez	ORG
ijtc-1663	407	3	2019	DATE
ijtc-1663	408	1	borsa istanbul	GPE
ijtc-1663	409	1	maliye	PERSON
ijtc-1663	409	2	finans	NORP
ijtc-1663	409	3	yazilari	PERSON