id	sid	eid	entity	type
abr-101	1	1	uafs abr journal vol	PERSON
abr-101	1	2	4	CARDINAL
abr-101	1	3	2013	DATE
abr-101	1	4	4	CARDINAL
abr-101	1	5	1	CARDINAL
abr-101	1	6	49	CARDINAL
abr-101	1	7	paul holt	PERSON
abr-101	1	8	texas a&m university	ORG
abr-101	1	9	kingsville	GPE
abr-101	1	10	between one year’s	DATE
abr-101	1	11	year	DATE
abr-101	2	1	second	ORDINAL
abr-101	2	2	the current year’s	DATE
abr-101	2	3	prior year	DATE
abr-101	3	1	an additional prior year	DATE
abr-101	3	2	two	CARDINAL
abr-101	4	1	each additional prior year	DATE
abr-101	5	1	sixth	ORDINAL
abr-101	5	2	prior year	DATE
abr-101	6	1	recent years	DATE
abr-101	14	1	fasb	ORG
abr-101	14	2	2010	DATE
abr-101	16	1	one	CARDINAL
abr-101	17	1	2008	DATE
abr-101	18	1	knechel et al.	PERSON
abr-101	18	2	2007	DATE
abr-101	19	1	mcclure	ORG
abr-101	19	2	2008	DATE
abr-101	20	1	revsine et al	PERSON
abr-101	21	1	2005	DATE
abr-101	28	1	at least half a century	DATE
abr-101	29	1	2013	DATE
abr-101	30	1	4	CARDINAL
abr-101	30	2	1	CARDINAL
abr-101	30	3	43	CARDINAL
abr-101	30	4	50	CARDINAL
abr-101	31	1	fonseca	PERSON
abr-101	31	2	gonzalez	PERSON
abr-101	31	3	2008	DATE
abr-101	31	4	kanagaretnam	PERSON
abr-101	31	5	lobo	PERSON
abr-101	31	6	2003	DATE
abr-101	31	7	lim	PERSON
abr-101	31	8	2002	DATE
abr-101	32	1	zohreh	ORDINAL
abr-101	32	2	2012	DATE
abr-101	33	1	sulistiyawati	PERSON
abr-101	33	2	2013	DATE
abr-101	34	1	chang et al	PERSON
abr-101	35	1	2013	DATE
abr-101	36	1	wang	ORG
abr-101	36	2	2013	DATE
abr-101	38	1	eighty	CARDINAL
abr-101	38	2	forty	DATE
abr-101	38	3	1,000	CARDINAL
abr-101	38	4	forty	CARDINAL
abr-101	38	5	$100 million	MONEY
abr-101	39	1	the years 2003 through	DATE
abr-101	39	2	2012	DATE
abr-101	39	3	a fiscal year ending on december 31	DATE
abr-101	40	1	2	CARDINAL
abr-101	40	2	eight	CARDINAL
abr-101	41	1	eighty	CARDINAL
abr-101	41	2	the previous year	DATE
abr-101	42	1	one year’s	DATE
abr-101	42	2	the previous year’s	DATE
abr-101	42	3	year to	DATE
abr-101	42	4	nine year	DATE
abr-101	43	1	forty	CARDINAL
abr-101	43	2	1,000	CARDINAL
abr-101	43	3	forty	CARDINAL
abr-101	44	1	one year	DATE
abr-101	44	2	seven regression year	DATE
abr-101	45	1	eps two years	DATE
abr-101	46	1	two prior years	DATE
abr-101	46	2	two prior years	DATE
abr-101	47	1	three prior years	DATE
abr-101	47	2	two	CARDINAL
abr-101	47	3	four	CARDINAL
abr-101	47	4	2012	DATE
abr-101	47	5	nine prior years	DATE
abr-101	48	1	one year’s	DATE
abr-101	48	2	the prior year’s	DATE
abr-101	49	1	eighty	CARDINAL
abr-101	49	2	2 2012	DATE
abr-101	49	3	eps 2011 eps .2396	DATE
abr-101	49	4	2011	DATE
abr-101	49	5	2010	DATE
abr-101	49	6	2010	DATE
abr-101	49	7	eps 2009	DATE
abr-101	49	8	2009	DATE
abr-101	49	9	2008	DATE
abr-101	49	10	2008	DATE
abr-101	49	11	2007	DATE
abr-101	49	12	eps 2006	DATE
abr-101	49	13	2006 eps 2005	DATE
abr-101	49	14	2005	DATE
abr-101	49	15	eps 2004	DATE
abr-101	49	16	2004 eps 2003	DATE
abr-101	51	1	first	ORDINAL
abr-101	51	2	year to year	DATE
abr-101	52	1	four of the year	DATE
abr-101	53	1	2013	DATE
abr-101	53	2	4	CARDINAL
abr-101	53	3	1	CARDINAL
abr-101	53	4	43	CARDINAL
abr-101	53	5	2013	DATE
abr-101	53	6	4	CARDINAL
abr-101	53	7	1	CARDINAL
abr-101	53	8	49	CARDINAL
abr-101	53	9	53 51	CARDINAL
abr-101	54	1	one year’s	DATE
abr-101	54	2	the prior year’s	DATE
abr-101	55	1	forty	CARDINAL
abr-101	55	2	2 2012	DATE
abr-101	55	3	eps 2011 eps	DATE
abr-101	55	4	2011	DATE
abr-101	55	5	eps 2010 eps	DATE
abr-101	55	6	2010	DATE
abr-101	55	7	eps 2009	DATE
abr-101	55	8	2009 eps 2008	DATE
abr-101	55	9	2008	DATE
abr-101	55	10	2007	DATE
abr-101	55	11	2007	DATE
abr-101	55	12	eps 2006 eps	DATE
abr-101	55	13	2006 eps 2005 eps .8680 .7535 2005	DATE
abr-101	55	14	eps 2004 eps	DATE
abr-101	55	15	2003	DATE
abr-101	56	1	second	ORDINAL
abr-101	56	2	forty	CARDINAL
abr-101	57	1	the two years’ eps	DATE
abr-101	57	2	one year’s	DATE
abr-101	57	3	the prior year’s	DATE
abr-101	58	1	forty	CARDINAL
abr-101	58	2	2 2012	DATE
abr-101	58	3	eps 2011	DATE
abr-101	58	4	2011	DATE
abr-101	58	5	2010	DATE
abr-101	59	1	2010	DATE
abr-101	59	2	eps 2009	DATE
abr-101	59	3	2008	DATE
abr-101	59	4	2008	DATE
abr-101	59	5	2007	DATE
abr-101	59	6	.9698	GPE
abr-101	59	7	2007	DATE
abr-101	59	8	eps 2006 eps	DATE
abr-101	59	9	2006 eps 2005	DATE
abr-101	59	10	.2247	GPE
abr-101	59	11	eps 2004	DATE
abr-101	59	12	2004 eps 2003	DATE
abr-101	59	13	.5183 .4523	GPE
abr-101	59	14	four year	DATE
abr-101	60	1	two	CARDINAL
abr-101	61	1	two	CARDINAL
abr-101	62	1	eighty	CARDINAL
abr-101	62	2	one year	DATE
abr-101	62	3	the current year’s	DATE
abr-101	62	4	second	ORDINAL
abr-101	62	5	prior year	DATE
abr-101	62	6	one year’s	DATE
abr-101	62	7	second	ORDINAL
abr-101	62	8	year	DATE
abr-101	63	1	eighty	CARDINAL
abr-101	63	2	2 2012	DATE
abr-101	63	3	eps 2010	DATE
abr-101	63	4	2009	DATE
abr-101	63	5	2010	DATE
abr-101	63	6	eps 2008	DATE
abr-101	63	7	2007	DATE
abr-101	63	8	eps 2006 eps	DATE
abr-101	63	9	2007	DATE
abr-101	63	10	eps 2005	DATE
abr-101	63	11	2006 eps 2004	DATE
abr-101	63	12	.9794 .9592	ORG
abr-101	63	13	2005	DATE
abr-101	63	14	2003	DATE
abr-101	66	1	second	ORDINAL
abr-101	66	2	the current year’s	DATE
abr-101	66	3	prior year	DATE
abr-101	67	1	2013	DATE
abr-101	67	2	4	CARDINAL
abr-101	67	3	1	CARDINAL
abr-101	67	4	43	CARDINAL
abr-101	67	5	2013	DATE
abr-101	68	1	4	CARDINAL
abr-101	68	2	1	CARDINAL
abr-101	68	3	49	CARDINAL
abr-101	68	4	53 52	CARDINAL
abr-101	68	5	two	CARDINAL
abr-101	69	1	an additional year	DATE
abr-101	69	2	the current year’s	DATE
abr-101	69	3	third	ORDINAL
abr-101	69	4	prior year	DATE
abr-101	69	5	one year’s	DATE
abr-101	69	6	third	ORDINAL
abr-101	70	1	eighty	CARDINAL
abr-101	70	2	2 2012	DATE
abr-101	70	3	eps 2009	DATE
abr-101	70	4	.1241 .0154	ORG
abr-101	70	5	eps 2008 eps .8460	DATE
abr-101	70	6	2010	DATE
abr-101	70	7	eps 2007	DATE
abr-101	70	8	.7164 .5132	ORG
abr-101	70	9	2006	DATE
abr-101	70	10	eps 2005	DATE
abr-101	70	11	2007	DATE
abr-101	70	12	eps 2004	DATE
abr-101	70	13	.7674	ORG
abr-101	70	14	2006 eps 2003	DATE
abr-101	75	1	the third prior year’s	DATE
abr-101	75	2	the current year	DATE
abr-101	75	3	second	ORDINAL
abr-101	75	4	prior year	DATE
abr-101	75	5	prior year	DATE
abr-101	76	1	vi	PERSON
abr-101	76	2	the current year’s	DATE
abr-101	76	3	vi	PERSON
abr-101	76	4	eps 2012	DATE
abr-101	76	5	eighty	CARDINAL
abr-101	76	6	2012	DATE
abr-101	76	7	eps 2010 and	DATE
abr-101	76	8	2011	DATE
abr-101	76	9	311.59 83.54%	PERCENT
abr-101	76	10	2011	DATE
abr-101	76	11	2012	DATE
abr-101	76	12	2009	DATE
abr-101	76	13	2011	DATE
abr-101	76	14	296.24 4.93%	PERCENT
abr-101	76	15	2012 eps 2008 through	DATE
abr-101	76	16	2011	DATE
abr-101	76	17	265.97 10.22%	PERCENT
abr-101	76	18	2012	DATE
abr-101	76	19	eps 2007 through	DATE
abr-101	76	20	2011	DATE
abr-101	76	21	246.10 7.47%	PERCENT
abr-101	76	22	2012 eps 2006 through	DATE
abr-101	76	23	2011	DATE
abr-101	76	24	244.42 .68%	PERCENT
abr-101	76	25	2012 eps 2005 through	DATE
abr-101	76	26	2011	DATE
abr-101	76	27	242.75 .68%	PERCENT
abr-101	76	28	2012 eps 2004 through	DATE
abr-101	76	29	2011	DATE
abr-101	76	30	242.64 .05%	PERCENT
abr-101	76	31	2012 eps 2003 through	DATE
abr-101	76	32	2011	DATE
abr-101	76	33	242.33 .13%	PERCENT
abr-101	77	1	an additional prior year	DATE
abr-101	78	1	prior year	DATE
abr-101	78	2	2008	DATE
abr-101	78	3	2003	DATE
abr-101	79	1	sixth	ORDINAL
abr-101	79	2	prior year	DATE
abr-101	79	3	2006	DATE
abr-101	79	4	2012	DATE
abr-101	79	5	a future year’s	DATE
abr-101	81	1	the ten years	DATE
abr-101	82	1	only one	CARDINAL
abr-101	86	1	2013	DATE
abr-101	87	1	4	CARDINAL
abr-101	87	2	1	CARDINAL
abr-101	87	3	43	CARDINAL
abr-101	87	4	2013	DATE
abr-101	88	1	4	CARDINAL
abr-101	88	2	1	CARDINAL
abr-101	88	3	49	CARDINAL
abr-101	88	4	53 53	CARDINAL
abr-101	93	1	chang, f.	PERSON
abr-101	93	2	chin-wen	PERSON
abr-101	93	3	shin-rong	PERSON
abr-101	95	1	march 26, 2013	DATE
abr-101	97	1	2010	DATE
abr-101	98	1	chapter 3	LAW
abr-101	99	1	8	CARDINAL
abr-101	100	1	norwalk	GPE
abr-101	100	2	fasb	ORG
abr-101	104	1	june 29, 2008	DATE
abr-101	105	1	fonseca, a. & gonzalez	ORG
abr-101	105	2	f. 2008	PERSON
abr-101	107	1	32	CARDINAL
abr-101	107	2	217	CARDINAL
abr-101	108	1	kanagaretnam	ORG
abr-101	108	2	k., & lobo	ORG
abr-101	108	3	2003	DATE
abr-101	110	1	20(1	CARDINAL
abr-101	110	2	63-80	DATE
abr-101	111	1	knechel	PERSON
abr-101	111	2	w.	PERSON
abr-101	111	3	salterio	PERSON
abr-101	111	4	s., & ballou	ORG
abr-101	111	5	2007	DATE
abr-101	114	1	thompson south-western	FAC
abr-101	115	1	lim	PERSON
abr-101	115	2	s., & lustgarten	ORG
abr-101	115	3	s. 2002	ORG
abr-101	117	1	19(3	DATE
abr-101	117	2	273	CARDINAL
abr-101	118	1	mcclure	ORG
abr-101	118	2	2008	DATE
abr-101	119	1	http://financial-education.com/2007/	PERSON
abr-101	121	1	june 29, 2008	DATE
abr-101	122	1	revsine	ORG
abr-101	122	2	l.	GPE
abr-101	122	3	collins	PERSON
abr-101	122	4	d., & johnson	ORG
abr-101	122	5	2005	DATE
abr-101	123	1	nj	ORG
abr-101	123	2	pearson-prentice hall	ORG
abr-101	124	1	sulistiyawati	ORG
abr-101	124	2	s. 2013	PERSON
abr-101	126	1	north america	LOC
abr-101	126	2	http://journal.unnes.ac.id/sju/index.php/aaj/ article	ORG
abr-101	127	1	october 24, 2013	DATE
abr-101	128	1	wang	PERSON
abr-101	128	2	z. 2013	PERSON
abr-101	131	1	zohreh, h., & maher	ORG
abr-101	131	2	l. 2012	PERSON
abr-101	133	1	winter	DATE
abr-101	133	2	113	CARDINAL
abr-101	134	1	paul holt	PERSON
abr-101	134	2	texas a&m university	ORG
abr-101	134	3	kingsville	GPE
abr-101	135	1	ph.d	ORG
abr-101	136	1	oklahoma state university	ORG
abr-101	138	1	american journal of economics and business administration	ORG
abr-101	139	1	2013	DATE
abr-101	140	1	4	CARDINAL
abr-101	140	2	1	CARDINAL
abr-101	140	3	43	CARDINAL
abr-101	140	4	2013	DATE
abr-101	141	1	4	CARDINAL
abr-101	141	2	1	CARDINAL
abr-101	141	3	49	CARDINAL