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Notes, Comments and Preliminary results |
Mar 30 2024 |
Sana Ben Abdallah , Dhafer Saidane and Sami Ben Mim |
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The impact of governance on environmental performance: evidence from African countries |
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Abstract Contact Information Citation Full Text - Note |
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Dec 30 2023 |
Budi Wahyono |
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Do political connections affect the environmental performance of Sharia-compliant and non-Sharia-compliant firms? Evidence from Indonesia's PROPER program |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 30 2023 |
Camille Loir and Bertrand Groslambert |
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The impact of innovation on the profitability of the biotech industry |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jun 30 2023 |
Francesco Fasano and Maurizio La rocca |
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Firm-specific determinants of internet services adoption |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Mar 30 2023 |
Maia Gejadze , Pierre Giot and Armin Schwienbacher |
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On venture capital exit dynamics |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Mar 30 2023 |
Hasan Aydin Okuyan |
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When does capital structure hurt economic value? Nonlinear evidence from Turkey |
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Abstract Contact Information Citation Full Text - Note |
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Mar 30 2023 |
Aineas Kostas Mallios |
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Manipulation in reported dividends: Empirical evidence from US banks |
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Abstract Contact Information Citation Full Text - Note |
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Mar 30 2023 |
Chin Yee Gan , Lee Lee Chong and Zauwiyah Ahmad |
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The effects of presentation of unrealized gain or loss of equity instruments on investing decision of investors |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Mar 30 2023 |
Ryota Nakatani |
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Does debt maturity influence productivity? |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Mar 30 2023 |
Brahim Gaies |
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Financial openness and CSR: Banks in Greece, Italy, Portugal and Spain |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Dec 30 2022 |
Ramzi Benkraiem , Taher Hamza , Faten Lakhal and Hamza Nizar |
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Family control, institutional cross holding and corporate social responsibility |
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Abstract Contact Information Citation Full Text - Note |
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Sep 30 2022 |
Etienne Redor and Magnus Blomkvist |
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Are former military personnel valuable to shareholders? Evidence from boards of directors |
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Abstract Contact Information Citation Full Text - Note |
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Jun 30 2022 |
Houssam Bouzgarrou , Zied Ftiti , Majdi Houcine and Wael Louhichi |
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Family ownership and corporate social responsibility: the moderating effect of institutional ownership |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jun 30 2022 |
Doddy Ariefianto and Irwan Trinugroho |
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Bank risk, business diversification, systemic designation and bank valuation |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jun 30 2022 |
Benjamin Carl Anderson |
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Internal control weaknesses, agency costs, and the value of cash holdings |
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Abstract Contact Information Citation Full Text - Note |
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Jun 30 2022 |
Magnus Blomkvist , Giacomo Nocera and Milos Vulanovic |
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SPAC CEOs and capital raising outcomes |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jun 30 2022 |
Chaojie Jin and Carole Bonanni |
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Board chairperson turnover and financial performance: evidence from Chinese firms |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jun 30 2022 |
Sabri Boubaker and Hatem Mansali |
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The long-run performance of seasoned stock-warrant unit offerings |
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Abstract Contact Information Citation Full Text - Note |
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Jun 30 2022 |
Bao Doan and Duc Hong Vo |
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Does the market pressure increase during the Covid-19 in Vietnam? Evaluating the impacts from government responses
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Abstract Contact Information Citation Full Text - Note |
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Jun 30 2022 |
Muhammad Madyan , Iksan Abdi Nugraha , Wisudanto Wisudanto , Rahmat Setiawan and Novian Abdi Firdausi |
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Building firm value and financial performance through intellectual capital: the Indonesia stock exchange's experience |
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Abstract Contact Information Citation Full Text - Note |
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Dec 29 2021 |
Pascal Nguyen and Sadek Ouhadouch |
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The bright side of CEO-board social ties: Evidence from French firms' cash holdings |
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Abstract Contact Information Citation Full Text - Note |
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Dec 29 2021 |
Wided Bouaine and Yosr Hrichi |
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Impact of the political experience on the firm's performance: Case of Tunisian companies after the 2011 revolution |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 18 2021 |
Dung viet Tran , Trung duc Nguyen and Chi huu Lu |
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Does the dividend policy signal quality? Investigation on the bank funding costs, and market discipline |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 17 2021 |
Ramzi Benkraiem , Florence Depoers , Assil Guizani and Faten Lakhal |
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How do powerful decision-makers affect firm's stock price crash risk? |
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Abstract Contact Information Citation Full Text - Note |
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Sep 17 2021 |
Claude Bergeron |
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The three-factor model without a linear return generating process |
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Abstract Contact Information Citation Full Text - Note |
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Sep 17 2021 |
Alexandre Garel and Benjamin Le pendeven |
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Calendar effects and crowdfunded projects |
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Abstract Contact Information Citation Full Text - Note |
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Sep 17 2021 |
Nham T.H. Nguyen , Bao K.Q. Nguyen , Bao C.N. To and Tam T.H. Le |
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Capital Structure and Performance in Vietnamese Construction Firms: Using Quantile Regression Approach |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jul 18 2021 |
Euikyu Choi , Wei Du and Caitlin Riley |
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The impact of Wayfair vs. South Dakota on retailers: an event study |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jul 18 2021 |
Etienne Redor and Magnus Blomkvist |
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Do all inside and affiliated directors hold the same value for shareholders? |
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Abstract Contact Information Citation Full Text - Note |
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Apr 09 2021 |
Max Resende and Alexandre Ferreira |
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A machine learning approach to risk disclosure reporting |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Apr 09 2021 |
Magnus Blomkvist , Johannes Kortekangas and Hitesh Vyas |
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Credit rating levels and acquisitions: the European evidence |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 24 2020 |
Jean-Michel Sahut , Rey Dang , L'Hocine Houanti and Nhu Tuyen Le |
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Women on corporate boards, stated-owned enterprises and firm performance: Evidence from Vietnam and quantile regression |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jun 18 2020 |
Ramzi Benkraiem , Safa Gaaya and Faten Lakhal |
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Cross-Country Evidence on Earnings Quality and Corporate Tax Avoidance: The Moderating Role of Legal Institutions |
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Abstract Contact Information Citation Full Text - Note |
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May 06 2020 |
Yan Alperovych and Xavier Mouchette |
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Industry Concentration and Venture Capital Flows around the World |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Apr 15 2020 |
François Aubert and Waël Louhichi |
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Why Do Firms Release Profit Warnings? |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Apr 15 2020 |
Loredana Cultrera |
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Evaluation of bankruptcy prevention tools : evidences from COSME programme |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Mar 25 2020 |
Alexandre Garel and Arthur Petit-Romec |
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Investor Horizons and Employee Satisfaction: A test of the long-term perspective vision of CSR |
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Abstract Contact Information Citation Full Text - Note |
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Feb 07 2020 |
Bahar Ulupinar and Isa Camyar |
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Election Uncertainty and Capital Structure |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Dec 21 2019 |
Pornsit Jiraporn , Mondher Bouattour , Amal Hamrouni and Ali Uyar |
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Does board gender diversity influence dividend policy? Evidence from France |
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Abstract Contact Information Citation Full Text - Note |
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Sep 30 2019 |
Woon Leong Lin , Jo Ann Ho , Siong Hook Law and Murali Sambasivan |
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Corporate social responsibility and corporate political activity: what does data tell us? |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 30 2019 |
Soumaya Ayedi , Azhaar Lajmi and Emna Boumediene |
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The effects of agency conflicts on audit quality demand: Evidence from Tunisia |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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May 31 2019 |
Valdir Domeneghetti and Fabiano Guasti Lima |
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Strategic direction re-evaluation of bank ratings in Brazil |
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Abstract Contact Information Citation Full Text - Note |
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Mar 16 2019 |
Carlo Drago and Roberto Ricciuti |
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An interval variables approach to address measurement uncertainty in governance indicators |
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Abstract Contact Information Citation Full Text - Note |
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Mar 16 2019 |
Magnus Blomkvist , Karl Felixson and Anders Loflund |
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Do bidders pay cash for underleveraged targets? |
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Abstract Contact Information Citation Full Text - Note |
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Feb 02 2019 |
Pinar Sener |
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Foreign investors' preferences for family involvement and corporate governance: evidence from Turkey |
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Abstract Contact Information Citation Full Text - Note |
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Jan 10 2019 |
Samir Amine and Wilner Predelus |
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The Persistence of the 2008-2009 Recession and Insolvency Filings in Canada |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Dec 13 2018 |
Rafael C Gatsios , Fabiano G Lima and Vinícius M Magnani |
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The impact of IFRS adoption on the accuracy and dispersion of analysts' forecasts in the Brazilian stock market |
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Abstract Contact Information Citation Full Text - Note |
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Dec 10 2018 |
Padmaja Mundakkad |
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Firms' leverage and labour productivity: a quantile regression approach |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Dec 02 2018 |
Rim Boussaada , Aymen Ammari and Nouha Ben Arfa |
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Board characteristics and MENA banks' credit risk: A fuzzy-set analysis |
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Abstract Contact Information Citation Full Text - Note |
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Aug 05 2018 |
Raphael Moses Roquete , Ricardo P. C. Leal and Carlos Heitor Campani |
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Corporate governance and fundamental indexation in Brazil |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jul 18 2018 |
Ramzi Benkraiem , Amal Hamrouni , Anthony Miloudi and Ali Uyar |
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Access to Finance for French Firms: Do boardroom attributes matter? |
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Abstract Contact Information Citation Full Text - Note |
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Jun 21 2018 |
Yan Alperovych , Anita Quas and Thomas Standaert |
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Direct And Indirect Government Venture Capital Investments In Europe |
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Abstract Contact Information Citation Full Text - Note |
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Apr 15 2018 |
Chaojie Jin and Emmanuel Mamatzakis |
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Board competence and bank performance in China |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Mar 23 2018 |
Oussama Ben Hmiden and Tanguy Meigné |
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The impact of bank rating changes on lending in major European banks
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Abstract Contact Information Citation Full Text - Note |
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Feb 10 2018 |
Elif Akben Selcuk and Pinar Sener |
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Corporate Governance and Tunneling: Empirical Evidence from Turkey |
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Abstract Contact Information Citation Full Text - Note |
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Feb 09 2018 |
Francesco Marchionne and Alberto Zazzaro |
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Risk and competitiveness in the Italian banking sector |
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Abstract Contact Information Citation Full Text - Note |
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Feb 09 2018 |
Na Zhang |
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Leasing and business cycles |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Feb 09 2018 |
An Nguyen and Tuan Nguyen |
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Free cash flow and corporate profitability in emerging economies: Empirical evidence from Vietnam |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Nov 19 2017 |
Adedoyin Isola Lawal , Russel O Somoye and Abiola Ayopo Babajide |
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Are African stock markets efficient? Evidence from wavelet unit root test for random walk |
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Abstract Contact Information Citation Full Text - Note |
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Oct 26 2017 |
Etienne Redor |
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Board Turnover, Director Characteristics and Audit Fees |
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Abstract Contact Information Citation Full Text - Note |
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Oct 26 2017 |
Maurizio La Rocca , Fabiola Montalto , Tiziana La Rocca and Raffaele Staglianò |
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The effect of ownership on firm value: a meta-analysis |
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Abstract Contact Information Citation Full Text - Note |
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Oct 26 2017 |
Pascal Nguyen , Tarek Miloud and Ruoyun Zhao |
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CEO tenure and firm growth: A conditional analysis |
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Abstract Contact Information Citation Full Text - Note |
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Sep 27 2017 |
Jean-Michel Sahut and Frédéric Teulon |
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What are the determinants of dividend policies? A new perspective in Emerging Markets |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jul 29 2017 |
Alex Young |
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The effect of stock market indexing on the asymmetric timeliness of loss recognition |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Apr 09 2017 |
Abdul Rashid and Hira Mehmood |
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Liquidity and Capital Structure: The Case of Pakistani Non-Financial Firms |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Mar 05 2017 |
Ousayna Zreik and Wael Louhichi |
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Risk Disclosure and Company Unsystematic, Systematic, and Total Risks |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 11 2016 |
Rohail Hassan and Maran Marimuthu |
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Corporate Governance, Board Diversity, and Firm Value: Examining Large Companies Using Panel Data Approach |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jul 08 2016 |
Chee-keong Choong , Sok-gee Chan and Chuen-khee Pek |
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The Effect of Board Composition on the Efficiency of Public Listed Companies in Malaysia |
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Abstract Contact Information Citation Full Text - Note |
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Jul 08 2016 |
Naiwei Chen , Hsin-yu Liang and Min-teh Yu |
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Control of corruption, diversification and asset quality of Islamic and conventional banks |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jul 08 2016 |
Etienne Redor |
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Market reaction to Audit Committee director departures: Evidence from the post-SOX period |
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Abstract Contact Information Citation Full Text - Note |
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May 18 2016 |
Shreya Biswas |
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Stand'alone' firms in inter-firm network - An evidence from India |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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May 18 2016 |
Sylvain Bourjade , Crina Pungulescu and David Stolin |
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Voting against absent directors |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Apr 14 2016 |
Jean-michel Sahut , Medhi Mili , Sana Ben Tekaya and Frédéric Teulon |
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Financial Impacts and antecedents of CSR: a PLS Path Modelling Approach |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Apr 14 2016 |
Abd Halim Ahmad , Nur Adiana Hiau Abdullah and Kamarun Nisham Taufil Mohd |
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Market reactions to financial distress announcements: Does the market react differently to different outcomes? |
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Abstract Contact Information Citation Full Text - Note |
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Mar 22 2016 |
Hooi Hooi Lean and Irene W.K. Ting |
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Will Penang Based Companies Perform Better than the Market? |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Feb 12 2016 |
Shreya Biswas |
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Promoter Homophily in Boards: Does it Really Matter? - An Analysis of Indian Firms |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Dec 13 2015 |
Samuele Murtinu |
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Debt Maturity, Ownership Concentration, and Firm Efficiency |
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Abstract Contact Information Citation Full Text - Note |
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Dec 13 2015 |
Fabrizio Rossi and Richard J. Cebula |
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Does the Board of Directors Affect the Extent of Corporate R&D? Evidence from Italian listed companies |
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Abstract Contact Information Citation Full Text - Note |
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Dec 13 2015 |
Hirokazu Mizobata |
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Hiring, investments, and financial distress: evidence from a Panel VAR analysis of Japanese firms |
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Abstract Contact Information Citation Full Text - Note |
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Nov 20 2015 |
Wael Louhichi and Ousayna Zreik |
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Corporate Risk Reporting: A study of The Impact of Risk Disclosure on Firms Reputation |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 07 2015 |
Valentina Peruzzi |
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Family firms' access to bank lending: Evidence from Italy |
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Abstract Contact Information Citation Full Text - Note |
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Aug 26 2015 |
Amélie Charles , Etienne Redor and Constantin Zopounidis |
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The determinants of the existence of a critical mass of women on boards: A discriminant analysis |
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Abstract Contact Information Citation Full Text - Note |
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Jul 24 2015 |
Omar Farooq and Imad Jabbouri |
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Ownership structure and portfolio performance: Pre- and post-crisis evidence from the Casablanca Stock Exchange |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jun 09 2015 |
Etienne Redor |
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Does board diversity matter? Evidence from the market reaction to directors' departures. |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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May 14 2015 |
Nahoko Mitsuyama and Satoshi Shimizutani |
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Stock market reaction to ESG-oriented management: an event study analysis on a disclosing policy in Japan |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Nov 05 2014 |
Sabri Boubaker and Taher Hamza |
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Does managerial overconfidence matter in explaining debt financing policy? |
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Abstract Contact Information Citation Full Text - Note |
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Nov 05 2014 |
Cristiano M. Costa , Fernando Caio Galdi and Fabio Y. S. Motoki |
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Family management: creating or destroying firm value? |
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Abstract Contact Information Citation Full Text - Note |
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Jul 08 2014 |
Issam Laguir and Raffaele Staglianò |
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How do powerful CEOs manage corporate tax aggressiveness? |
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Abstract Contact Information Citation Full Text - Note |
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Jun 01 2014 |
Ramzi Benkraiem |
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Small business investment sensitivity of debt before and during the global crisis |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Apr 23 2014 |
Fabio Bertoni , Anne-Laure Le Nadant and Frédéric Perdreau |
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Innovation and R&D investments by leveraged buyout companies in times of crisis |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Apr 23 2014 |
Bruno Milani and Paulo Sérgio Ceretta |
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A multiscale approach to emerging market pricing |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Mar 31 2014 |
Stoyu I. Ivanov , Kenneth Leong and Janis K. Zaima |
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Operational Performance of Firms Added to the S&P 500 Index |
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Abstract Contact Information Citation Full Text - Note |
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Mar 31 2014 |
Amelie Charles and Etienne Redor |
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Women are from Venus, Men are from Mars: But Do the Financial Markets Know It? |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Dec 23 2013 |
Svein Olav Krakstad |
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Timing Differences between SEO Methods |
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Abstract Contact Information Citation Full Text - Note |
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Oct 04 2013 |
Luca Pennacchio |
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The role of venture capital in Italian IPOs |
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Abstract Contact Information Citation Full Text - Note |
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Oct 03 2013 |
Spiros Bougheas and Richard Upward |
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Endogenous participation in imperfect labor and capital markets |
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Abstract Contact Information Citation Full Text - Note |
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Jul 11 2013 |
Pascal Nguyen |
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The role of firm performance in the market reaction to divestiture announcements |
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Abstract Contact Information Citation Full Text - Note |
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Jan 08 2013 |
Rosemarie Bröker Bone and Eduardo P Ribeiro |
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Informational content of corporate ratings in a developing country: the case of Brazilian firms |
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Abstract Contact Information Citation Full Text - Note |
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Jul 26 2012 |
Taisuke Uchino |
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Do Bond Issues Mitigate Hold-up Costs? Evidence from Japan's financial liberalization period |
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Abstract Contact Information Citation Full Text - Note |
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May 23 2012 |
Stoyu I. Ivanov |
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Analysis of Firm Risk around S&P 500 Index Changes |
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Abstract Contact Information Citation Full Text - Note |
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May 18 2012 |
Hans Bystrom |
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Executive compensation based on asset values |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Apr 17 2011 |
Khemaies Bougatef and Jameleddine Chichti |
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Timing of debt issues: Evidence from a panel of Tunisian and French firms |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jan 28 2011 |
Aviral Kumar Tiwari and Mamoni Kalita |
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Governance and Foreign Aid in ASIAN Countries |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Nov 16 2010 |
Yi-ni Hsieh and Wea-in Wang |
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Credit risk, trade credit and finance: evidence from Taiwanese manufacturing firms |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Oct 29 2010 |
Aviral Kumar Tiwari |
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Corporate governance and economic growth |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Oct 07 2010 |
Jean-michel Sahut and Medhi Mili |
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Are Mergers a Solution to Bank Distress in MENA Countries?
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Abstract Contact Information Citation Full Text - Preliminary Result |
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May 11 2010 |
Pei Ling Lee , Roy Wye Leong Khong and Suganthi Ramasamy |
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Characteristics of Firms Going Private in the Malaysian Stock Exchange |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Mar 20 2009 |
Hongfei Zhu |
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The Relationship Between Investment and Fund Raising: An Empirical study to Japanese Manufacturing Firms |
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Abstract Contact Information Citation Full Text - Note |
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Feb 22 2009 |
Duc Khuong Nguyen and Adel Boubaker |
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Does financing behavior of Tunisian firms follow the predictions of the market timing theory of capital structure? |
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Abstract Contact Information Citation Full Text - Note |
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Oct 14 2008 |
Gueorgui I. Kolev |
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Forecasting aggregate stock returns using the number of initial public offerings as a predictor |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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May 24 2008 |
Olivier Rousse |
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On the bias of yield-based capital budgeting methods |
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Abstract Contact Information Citation Full Text - Note |
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Apr 21 2008 |
Shyh-Wei Chen , Mei-Rong Lin and Chung-Hua Shen |
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Common wave behavior for mergers and acquisitions in OECD countries? a unique analysis using new Markov switching panel model approach |
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Abstract Contact Information Citation Full Text - Note |
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Jan 05 2008 |
Duc Khuong Nguyen , Walid Mensi and Adel Boubaker |
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More on corporate diversification, firm size and value creation |
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Abstract Contact Information Citation Full Text - Note |
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Oct 17 2007 |
Paolo M. Panteghini and Michele Moretto |
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Preemption, Start-Up Decisions and the Firms' Capital Structure |
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Abstract Contact Information Citation Full Text - Note |
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Sep 03 2007 |
Thu Phuong Pham and Anh Tuan Bui |
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The time to shut down |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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May 18 2007 |
Pedro Cosme Vieira and Samuel Pereira |
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How to control market power of activity centers? A theoretical model showing the advantages of implementing competition within organizations |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Mar 28 2007 |
Masao Nakagawa |
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Synergies and Investment Decisions |
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Abstract Contact Information Citation Full Text - Note |
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Aug 28 2006 |
Guy Yamashiro and Iichiro Uesugi |
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Economic Conditions and Japanese Firm Financing |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Mar 09 2006 |
Vahe Lskavyan |
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Multiple Shareholder Control as a Signaling Mechanism |
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Abstract Contact Information Citation Full Text - Note |
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Oct 17 2003 |
Archishman Chakraborty and Bilge Yilmaz |
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Multi-stage financing and the winner's curse |
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Abstract Contact Information Citation Full Text - Note |
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Oct 13 2003 |
Koichi Takeda |
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The Influence of Large Creditors on Creditor Coordination |
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Abstract Contact Information Citation Full Text - Note |
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May 28 2002 |
Jukka Vauhkonen |
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An incomplete contracts approach to financial contracting: a comment |
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Abstract Contact Information Citation Full Text - Comment |
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