id	sid	eid	entity	type
abr-152	1	1	microsoft	ORG
abr-152	1	2	152-copyeditinprogress.docx	CARDINAL
abr-152	1	3	2016	CARDINAL
abr-152	1	4	7	CARDINAL
abr-152	1	5	15-28 15	QUANTITY
abr-152	1	6	404	CARDINAL
abr-152	1	7	huang	PERSON
abr-152	1	8	kimberly gleason university of	ORG
abr-152	1	9	leonard rosenthal bentley university	PERSON
abr-152	1	10	deborah smith	PERSON
abr-152	1	11	cleveland state university	ORG
abr-152	1	12	404	CARDINAL
abr-152	2	1	404	CARDINAL
abr-152	3	1	404	CARDINAL
abr-152	3	2	the first day	DATE
abr-152	4	1	404	CARDINAL
abr-152	5	1	404	CARDINAL
abr-152	7	1	2002	DATE
abr-152	9	1	section 404	LAW
abr-152	10	1	404	CARDINAL
abr-152	11	1	section 404	LAW
abr-152	12	1	$2.9 million	MONEY
abr-152	12	2	2007	DATE
abr-152	12	3	200	CARDINAL
abr-152	12	4	$6.8 billion	MONEY
abr-152	13	1	78%	PERCENT
abr-152	13	2	200	CARDINAL
abr-152	13	3	russell 2007	PERSON
abr-152	14	1	lord & benoit	ORG
abr-152	14	2	llc	ORG
abr-152	14	3	approximately 0.8%	PERCENT
abr-152	14	4	2008	DATE
abr-152	15	1	404	CARDINAL
abr-152	15	2	16	CARDINAL
abr-152	15	3	benoit 2008	PERSON
abr-152	16	1	sec	ORG
abr-152	16	2	404	CARDINAL
abr-152	17	1	sec	ORG
abr-152	17	2	september 2nd, 2008	DATE
abr-152	17	3	annual	DATE
abr-152	17	4	2002	DATE
abr-152	17	5	fiscal year ending	DATE
abr-152	17	6	december 15, 2009	DATE
abr-152	18	1	sec	ORG
abr-152	19	1	less than $75 million	MONEY
abr-152	21	1	section 404(a	LAW
abr-152	21	2	second	ORDINAL
abr-152	21	3	annual	DATE
abr-152	21	4	10k	CARDINAL
abr-152	22	1	section 404	LAW
abr-152	22	2	section 404	LAW
abr-152	22	3	first	ORDINAL
abr-152	22	4	annual	DATE
abr-152	22	5	10-k	QUANTITY
abr-152	23	1	section 404	LAW
abr-152	23	2	at least three	CARDINAL
abr-152	24	1	first	ORDINAL
abr-152	24	2	404	CARDINAL
abr-152	25	1	second	ORDINAL
abr-152	25	2	section 404	LAW
abr-152	25	3	404	CARDINAL
abr-152	26	1	third	ORDINAL
abr-152	28	1	section 404	LAW
abr-152	30	1	section 2	LAW
abr-152	30	2	404	CARDINAL
abr-152	31	1	section 3	LAW
abr-152	31	2	404	CARDINAL
abr-152	32	1	section 4	LAW
abr-152	33	1	section 5	LAW
abr-152	33	2	section 6	LAW
abr-152	34	1	section 404	LAW
abr-152	34	2	u.s.	GPE
abr-152	34	3	annual	DATE
abr-152	34	4	quarterly	DATE
abr-152	34	5	10	CARDINAL
abr-152	36	1	404	CARDINAL
abr-152	37	1	three	CARDINAL
abr-152	38	1	annual	DATE
abr-152	38	2	2	CARDINAL
abr-152	38	3	10	CARDINAL
abr-152	41	1	collins	PERSON
abr-152	41	2	kinney	PERSON
abr-152	41	3	2008	DATE
abr-152	45	1	subsequent years	DATE
abr-152	45	2	section 404	LAW
abr-152	46	1	doyle	PERSON
abr-152	46	2	ge	ORG
abr-152	46	3	mcvay	GPE
abr-152	47	1	huang et al	PERSON
abr-152	47	2	17	CARDINAL
abr-152	48	1	doyle	PERSON
abr-152	48	2	ge	ORG
abr-152	48	3	mcvay	GPE
abr-152	48	4	2007b	DATE
abr-152	50	1	ge	ORG
abr-152	50	2	mcvay	GPE
abr-152	50	3	2005	DATE
abr-152	52	1	one	CARDINAL
abr-152	54	1	2004	DATE
abr-152	57	1	2008	DATE
abr-152	57	2	section 302	LAW
abr-152	57	3	section 404	LAW
abr-152	58	1	raghunandan	GPE
abr-152	58	2	2007	DATE
abr-152	62	1	hammersley	ORG
abr-152	62	2	shakespeare	PERSON
abr-152	62	3	2008	DATE
abr-152	62	4	three	CARDINAL
abr-152	62	5	weakness1	GPE
abr-152	63	1	three-day	DATE
abr-152	63	2	-0.75%	PERCENT
abr-152	64	1	2008	DATE
abr-152	64	2	section 404	LAW
abr-152	64	3	section 302	LAW
abr-152	65	1	one	CARDINAL
abr-152	65	2	section 404	LAW
abr-152	66	1	section 404	LAW
abr-152	67	1	section 404b	LAW
abr-152	67	2	doyle et al	ORG
abr-152	67	3	2007b	DATE
abr-152	68	1	bronson	PERSON
abr-152	68	2	2006	DATE
abr-152	69	1	302	CARDINAL
abr-152	69	2	404	CARDINAL
abr-152	71	1	bronson et al	PERSON
abr-152	71	2	2006	DATE
abr-152	72	1	annual	DATE
abr-152	72	2	sec	ORG
abr-152	72	3	10	CARDINAL
abr-152	74	1	2008	DATE
abr-152	75	1	bronson et al	PERSON
abr-152	76	1	2006	DATE
abr-152	78	1	2008	DATE
abr-152	78	2	1	CARDINAL
abr-152	78	3	302	CARDINAL
abr-152	78	4	404	CARDINAL
abr-152	78	5	18	CARDINAL
abr-152	81	1	404	CARDINAL
abr-152	81	2	1986	DATE
abr-152	81	3	welch (1996	ORG
abr-152	81	4	the first day	DATE
abr-152	82	1	the first day	DATE
abr-152	85	1	sox404	ORG
abr-152	87	1	smith 1986	ORG
abr-152	87	2	megginson	ORG
abr-152	87	3	1991	DATE
abr-152	89	1	1997	DATE
abr-152	90	1	barry	PERSON
abr-152	90	2	muscarella	PERSON
abr-152	90	3	peavy	ORG
abr-152	90	4	1990	DATE
abr-152	90	5	megginson	ORG
abr-152	90	6	1991	DATE
abr-152	91	1	1996	DATE
abr-152	91	2	francis	PERSON
abr-152	91	3	hasan	PERSON
abr-152	91	4	2001	DATE
abr-152	95	1	titman	PERSON
abr-152	95	2	trueman	PERSON
abr-152	95	3	1986	DATE
abr-152	95	4	shaw	PERSON
abr-152	95	5	1995	DATE
abr-152	95	6	first	ORDINAL
abr-152	98	1	beatty (	ORG
abr-152	98	2	1989	DATE
abr-152	99	1	eight	CARDINAL
abr-152	100	1	menon	PERSON
abr-152	100	2	williams	PERSON
abr-152	100	3	1991	DATE
abr-152	105	1	copley	ORG
abr-152	105	2	2002	DATE
abr-152	106	1	hughes	ORG
abr-152	106	2	1991	DATE
abr-152	108	1	wang	PERSON
abr-152	108	2	iqbal	PERSON
abr-152	108	3	2006	DATE
abr-152	108	4	2002	DATE
abr-152	109	1	huang et al	PERSON
abr-152	109	2	19	CARDINAL
abr-152	110	1	one year	DATE
abr-152	111	1	2002	DATE
abr-152	111	2	wang	PERSON
abr-152	111	3	iqbal	PERSON
abr-152	111	4	2006	DATE
abr-152	115	1	section 404	LAW
abr-152	117	1	404	CARDINAL
abr-152	118	1	section 404	LAW
abr-152	119	1	404	CARDINAL
abr-152	120	1	404	CARDINAL
abr-152	121	1	section 404	LAW
abr-152	122	1	404	CARDINAL
abr-152	123	1	first	ORDINAL
abr-152	123	2	section 404	LAW
abr-152	124	1	second	ORDINAL
abr-152	125	1	subsequent years	DATE
abr-152	126	1	1991	DATE
abr-152	126	2	an approximately 30%	PERCENT
abr-152	127	1	jain	PERSON
abr-152	127	2	kini	PERSON
abr-152	127	3	1994	DATE
abr-152	129	1	doukas	NORP
abr-152	129	2	2005	DATE
abr-152	129	3	carter	PERSON
abr-152	129	4	1990	DATE
abr-152	129	5	singh	GPE
abr-152	129	6	1998	DATE
abr-152	130	1	404	CARDINAL
abr-152	130	2	section 404	LAW
abr-152	132	1	section 404	LAW
abr-152	133	1	493	CARDINAL
abr-152	133	2	2002 to 2006	DATE
abr-152	134	1	section 404	LAW
abr-152	134	2	the issue year	DATE
abr-152	135	1	98	CARDINAL
abr-152	135	2	section 404	LAW
abr-152	136	1	275	CARDINAL
abr-152	136	2	section 404	LAW
abr-152	137	1	120	CARDINAL
abr-152	138	1	1	CARDINAL
abr-152	138	2	47	CARDINAL
abr-152	138	3	404	CARDINAL
abr-152	138	4	20	CARDINAL
abr-152	138	5	1	CARDINAL
abr-152	138	6	descriptive statistics panel	ORG
abr-152	138	7	a. ipo	PERSON
abr-152	138	8	year year	DATE
abr-152	138	9	#	CARDINAL
abr-152	138	10	2002	DATE
abr-152	138	11	13 2.97%	PERCENT
abr-152	138	12	2003	DATE
abr-152	138	13	42 9.61%	PERCENT
abr-152	138	14	2004	DATE
abr-152	138	15	31.81%	PERCENT
abr-152	138	16	119 27.23%	PERCENT
abr-152	138	17	28.38%	PERCENT
abr-152	138	18	437 100.00%	PERCENT
abr-152	138	19	first	ORDINAL
abr-152	138	20	2	CARDINAL
abr-152	138	21	two	CARDINAL
abr-152	138	22	# of obs.	MONEY
abr-152	139	1	01-09	CARDINAL
abr-152	139	2	19	CARDINAL
abr-152	139	3	4.35 15-19	TIME
abr-152	139	4	5	CARDINAL
abr-152	139	5	4 0.92	CARDINAL
abr-152	139	6	24-27	CARDINAL
abr-152	139	7	10 2.29 28	CARDINAL
abr-152	139	8	61	CARDINAL
abr-152	139	9	13.96	CARDINAL
abr-152	139	10	4 0.92	CARDINAL
abr-152	139	11	2	CARDINAL
abr-152	139	12	33-34	CARDINAL
abr-152	139	13	6 1.37	CARDINAL
abr-152	139	14	57	CARDINAL
abr-152	139	15	8 1.83	CARDINAL
abr-152	140	1	manuf	ORG
abr-152	141	1	39 8.92	CARDINAL
abr-152	141	2	40	CARDINAL
abr-152	141	3	26	CARDINAL
abr-152	141	4	25	CARDINAL
abr-152	141	5	5.72 49	CARDINAL
abr-152	141	6	5	CARDINAL
abr-152	141	7	1.14 50-51	CARDINAL
abr-152	141	8	12	CARDINAL
abr-152	141	9	2.75	CARDINAL
abr-152	141	10	52	CARDINAL
abr-152	141	11	59	CARDINAL
abr-152	141	12	33	CARDINAL
abr-152	141	13	7.55	CARDINAL
abr-152	141	14	70	CARDINAL
abr-152	141	15	4 0.92	CARDINAL
abr-152	141	16	115	CARDINAL
abr-152	141	17	26.32	CARDINAL
abr-152	141	18	90-99	CARDINAL
abr-152	141	19	0 0.00	CARDINAL
abr-152	141	20	437 100.00	CARDINAL
abr-152	141	21	2002	DATE
abr-152	141	22	20062	DATE
abr-152	144	1	three	CARDINAL
abr-152	144	2	404	CARDINAL
abr-152	146	1	second	ORDINAL
abr-152	146	2	2	CARDINAL
abr-152	146	3	493	CARDINAL
abr-152	146	4	437	CARDINAL
abr-152	146	5	2	CARDINAL
abr-152	146	6	1	CARDINAL
abr-152	147	1	one	CARDINAL
abr-152	147	2	3	CARDINAL
abr-152	147	3	436	CARDINAL
abr-152	148	1	493	CARDINAL
abr-152	148	2	6	CARDINAL
abr-152	148	3	4	CARDINAL
abr-152	148	4	487	CARDINAL
abr-152	149	1	huang et al	PERSON
abr-152	149	2	21	CARDINAL
abr-152	150	1	form 10k	DATE
abr-152	153	1	2006	DATE
abr-152	155	1	section 404	LAW
abr-152	155	2	1	CARDINAL
abr-152	155	3	0	CARDINAL
abr-152	155	4	1	CARDINAL
abr-152	155	5	0	CARDINAL
abr-152	155	6	1	CARDINAL
abr-152	155	7	one	CARDINAL
abr-152	155	8	4	CARDINAL
abr-152	155	9	0	CARDINAL
abr-152	155	10	vc	PERSON
abr-152	155	11	1	CARDINAL
abr-152	155	12	0	CARDINAL
abr-152	155	13	1	CARDINAL
abr-152	156	1	1998	DATE
abr-152	156	2	0	CARDINAL
abr-152	156	3	1	CARDINAL
abr-152	156	4	2004	DATE
abr-152	156	5	0	CARDINAL
abr-152	156	6	assets3	PERSON
abr-152	157	1	only one	CARDINAL
abr-152	158	1	1	CARDINAL
abr-152	158	2	0	CARDINAL
abr-152	160	1	lee	PERSON
abr-152	160	2	2004	DATE
abr-152	160	3	2004	DATE
abr-152	162	1	1998	DATE
abr-152	163	1	section 404	LAW
abr-152	164	1	three	CARDINAL
abr-152	164	2	6 months	DATE
abr-152	164	3	12 months	DATE
abr-152	164	4	24 months	DATE
abr-152	164	5	issue4	GPE
abr-152	165	1	brav	ORG
abr-152	165	2	1997	DATE
abr-152	165	3	2002	DATE
abr-152	165	4	french	NORP
abr-152	165	5	1992	DATE
abr-152	165	6	three	CARDINAL
abr-152	166	1	the 24 month	DATE
abr-152	167	1	2	CARDINAL
abr-152	167	2	6 months	DATE
abr-152	167	3	12 months	DATE
abr-152	167	4	24 months	DATE
abr-152	170	1	3	CARDINAL
abr-152	171	1	4	CARDINAL
abr-152	172	1	404	CARDINAL
abr-152	172	2	22	CARDINAL
abr-152	172	3	first	ORDINAL
abr-152	173	1	2	CARDINAL
abr-152	173	2	2	CARDINAL
abr-152	173	3	vc	ORG
abr-152	173	4	46% %	PERCENT
abr-152	173	5	87%	PERCENT
abr-152	173	6	437 12.36 %	PERCENT
abr-152	173	7	8.70%	PERCENT
abr-152	173	8	6	CARDINAL
abr-152	173	9	493 -0.83% -5.67%	PERCENT
abr-152	173	10	12	CARDINAL
abr-152	173	11	493 4.85%	PERCENT
abr-152	173	12	-4.47	ORG
abr-152	173	13	24	CARDINAL
abr-152	173	14	493 -0.90%	PERCENT
abr-152	173	15	404	CARDINAL
abr-152	173	16	404	CARDINAL
abr-152	174	1	82 12.09%	PERCENT
abr-152	174	2	7.91%	PERCENT
abr-152	174	3	355 12.46%	PERCENT
abr-152	174	4	9.00%	PERCENT
abr-152	174	5	6	CARDINAL
abr-152	174	6	98 -3.07%	PERCENT
abr-152	174	7	395 -0.27%	PERCENT
abr-152	174	8	12	CARDINAL
abr-152	174	9	98 3.74% -7.45%	PERCENT
abr-152	174	10	395 5.13%	PERCENT
abr-152	174	11	24	CARDINAL
abr-152	174	12	98 0.68%	PERCENT
abr-152	175	1	395	DATE
abr-152	175	2	404	CARDINAL
abr-152	175	3	404(a	CARDINAL
abr-152	176	1	82 12.09%	PERCENT
abr-152	176	2	7.91%	PERCENT
abr-152	176	3	248 12.60%	PERCENT
abr-152	176	4	9.40%	PERCENT
abr-152	176	5	107 12.02%	PERCENT
abr-152	176	6	7.43%	PERCENT
abr-152	176	7	6	CARDINAL
abr-152	176	8	98 -3.07%	PERCENT
abr-152	176	9	275 -1.52%	PERCENT
abr-152	176	10	-8.00%	PERCENT
abr-152	176	11	120 2.60%	PERCENT
abr-152	176	12	-1.96%	GPE
abr-152	176	13	12	CARDINAL
abr-152	176	14	98 3.74% -7.45%	PERCENT
abr-152	176	15	275 3.57%	PERCENT
abr-152	176	16	-3.00%	PERCENT
abr-152	176	17	120 8.70%	PERCENT
abr-152	176	18	-1.33%	PERCENT
abr-152	176	19	24	CARDINAL
abr-152	176	20	98 0.68%	PERCENT
abr-152	177	1	275 -0.21%	PERCENT
abr-152	177	2	120 -3.79%	PERCENT
abr-152	177	3	19.22%	PERCENT
abr-152	178	1	12.36%	PERCENT
abr-152	178	2	8.70%	PERCENT
abr-152	179	1	the first 6 months	DATE
abr-152	180	1	the first 12 months	DATE
abr-152	180	2	4.85%	PERCENT
abr-152	181	1	the two years	DATE
abr-152	181	2	17.56%	PERCENT
abr-152	182	1	404	CARDINAL
abr-152	184	1	6 and 12 month	DATE
abr-152	185	1	the 24 month	DATE
abr-152	186	1	huang et al	PERSON
abr-152	186	2	23	CARDINAL
abr-152	186	3	404	CARDINAL
abr-152	188	1	404	CARDINAL
abr-152	190	1	404	CARDINAL
abr-152	190	2	twelve month	DATE
abr-152	191	1	the 24 months	DATE
abr-152	192	1	404	CARDINAL
abr-152	194	1	404	CARDINAL
abr-152	195	1	404	CARDINAL
abr-152	196	1	3	CARDINAL
abr-152	196	2	3	CARDINAL
abr-152	199	1	3.16729 0.68	MONEY
abr-152	199	2	3.09275 0.66	CARDINAL
abr-152	199	3	4.83904 2.69	CARDINAL
abr-152	200	1	4.98378 2.73	CARDINAL
abr-152	200	2	1.15777 0.64 1.13938 0.63	QUANTITY
abr-152	200	3	7.42846 2.55	QUANTITY
abr-152	200	4	7.45885 2.56	CARDINAL
abr-152	200	5	0.58211 0.84 0.59223 0.85	MONEY
abr-152	203	1	0.0278	CARDINAL
abr-152	203	2	1	CARDINAL
abr-152	203	3	0	CARDINAL
abr-152	204	1	1	CARDINAL
abr-152	204	2	404	CARDINAL
abr-152	204	3	0	CARDINAL
abr-152	205	1	1	CARDINAL
abr-152	205	2	0	CARDINAL
abr-152	206	1	1	CARDINAL
abr-152	206	2	one	CARDINAL
abr-152	206	3	4	CARDINAL
abr-152	206	4	0	CARDINAL
abr-152	207	1	1	CARDINAL
abr-152	207	2	0	CARDINAL
abr-152	208	1	1	CARDINAL
abr-152	208	2	0	CARDINAL
abr-152	209	1	1	CARDINAL
abr-152	209	2	0	CARDINAL
abr-152	211	1	10, 5	DATE
abr-152	211	2	1%	PERCENT
abr-152	212	1	two	CARDINAL
abr-152	213	1	first	ORDINAL
abr-152	213	2	1	CARDINAL
abr-152	213	3	0	CARDINAL
abr-152	213	4	404	CARDINAL
abr-152	214	1	second	ORDINAL
abr-152	214	2	404	CARDINAL
abr-152	215	1	first	ORDINAL
abr-152	215	2	zero	CARDINAL
abr-152	216	1	second	ORDINAL
abr-152	217	1	4	CARDINAL
abr-152	217	2	zero	CARDINAL
abr-152	217	3	shaw	PERSON
abr-152	217	4	1995	DATE
abr-152	218	1	404	CARDINAL
abr-152	218	2	24	CARDINAL
abr-152	218	3	1996	DATE
abr-152	218	4	1997	DATE
abr-152	218	5	2004	DATE
abr-152	219	1	404	CARDINAL
abr-152	219	2	the first day	DATE
abr-152	222	1	404	CARDINAL
abr-152	223	1	404	CARDINAL
abr-152	225	1	404	CARDINAL
abr-152	226	1	404	CARDINAL
abr-152	227	1	4	CARDINAL
abr-152	228	1	6	CARDINAL
abr-152	228	2	12	DATE
abr-152	228	3	24 month	DATE
abr-152	228	4	404	CARDINAL
abr-152	229	1	three	CARDINAL
abr-152	229	2	zero	CARDINAL
abr-152	231	1	vc	PERSON
abr-152	232	1	404	CARDINAL
abr-152	233	1	three	CARDINAL
abr-152	236	1	404	CARDINAL
abr-152	237	1	4	CARDINAL
abr-152	238	1	one	CARDINAL
abr-152	241	1	404	CARDINAL
abr-152	242	1	404	CARDINAL
abr-152	243	1	404	CARDINAL
abr-152	244	1	404	CARDINAL
abr-152	245	1	404	CARDINAL
abr-152	247	1	5	CARDINAL
abr-152	248	1	huang et al	PERSON
abr-152	249	1	25	CARDINAL
abr-152	249	2	4	CARDINAL
abr-152	250	1	1	CARDINAL
abr-152	250	2	0	CARDINAL
abr-152	251	1	1	CARDINAL
abr-152	251	2	404	CARDINAL
abr-152	251	3	0	CARDINAL
abr-152	252	1	1	CARDINAL
abr-152	252	2	0	CARDINAL
abr-152	253	1	1	CARDINAL
abr-152	253	2	one	CARDINAL
abr-152	253	3	4	CARDINAL
abr-152	253	4	0	CARDINAL
abr-152	254	1	1	CARDINAL
abr-152	254	2	0	CARDINAL
abr-152	255	1	1	CARDINAL
abr-152	255	2	0	CARDINAL
abr-152	256	1	1	CARDINAL
abr-152	256	2	0	CARDINAL
abr-152	260	1	10, 5	DATE
abr-152	260	2	1%	PERCENT
abr-152	261	1	a.	PERSON
abr-152	261	2	6 months	DATE
abr-152	261	3	12 months	DATE
abr-152	261	4	24 months	DATE
abr-152	261	5	coeff	ORG
abr-152	264	1	t intercept	ORG
abr-152	267	1	0.04304 0.56	QUANTITY
abr-152	269	1	0.00733 0.21 -0.05214 -0.89 -0.02635 -0.36	QUANTITY
abr-152	269	2	0.00186 0.03 -0.00538	QUANTITY
abr-152	270	1	0.02925 1.98	QUANTITY
abr-152	270	2	0.04700 1.93	QUANTITY
abr-152	270	3	0.05900 1.94	CARDINAL
abr-152	270	4	0.01331 1.96	QUANTITY
abr-152	270	5	1.86	CARDINAL
abr-152	273	1	404	CARDINAL
abr-152	273	2	6 months	DATE
abr-152	273	3	12 months	DATE
abr-152	273	4	24 months	DATE
abr-152	273	5	coeff	ORG
abr-152	276	1	t intercept	ORG
abr-152	278	1	0.06144 0.62 mcomp	QUANTITY
abr-152	278	2	0.03637 0.46	QUANTITY
abr-152	278	3	vc -0.07429 -1.97 ** -0.05290	PERSON
abr-152	280	1	0.00740 0.21 -0.05169	QUANTITY
abr-152	280	2	0.00187 0.03	MONEY
abr-152	280	3	0.02925 1.98	QUANTITY
abr-152	281	1	0.04703 1.93	CARDINAL
abr-152	282	1	0.05904 1.94	CARDINAL
abr-152	282	2	0.0133 1.96	QUANTITY
abr-152	284	1	0.0128	CARDINAL
abr-152	284	2	404	CARDINAL
abr-152	285	1	404	CARDINAL
abr-152	286	1	404	CARDINAL
abr-152	286	2	404	CARDINAL
abr-152	286	3	26	CARDINAL
abr-152	287	1	404	CARDINAL
abr-152	289	1	404	CARDINAL
abr-152	289	2	three years	DATE
abr-152	290	1	404	CARDINAL
abr-152	291	1	404	CARDINAL
abr-152	291	2	the first day	DATE
abr-152	292	1	404	CARDINAL
abr-152	293	1	6	CARDINAL
abr-152	293	2	12	DATE
abr-152	293	3	24 months	DATE
abr-152	296	1	alexander, bauguess	ORG
abr-152	296	2	bernile	PERSON
abr-152	296	3	lee	PERSON
abr-152	296	4	marietta	ORG
abr-152	296	5	2013	DATE
abr-152	297	1	404	CARDINAL
abr-152	298	1	404	CARDINAL
abr-152	299	1	cassell	ORG
abr-152	299	2	myers	GPE
abr-152	299	3	zhou	PERSON
abr-152	299	4	2013	DATE
abr-152	299	5	404	CARDINAL
abr-152	300	1	404	CARDINAL
abr-152	301	1	first	ORDINAL
abr-152	301	2	404	CARDINAL
abr-152	302	1	secondly	ORDINAL
abr-152	302	2	404	CARDINAL
abr-152	302	3	the two years	DATE
abr-152	303	1	alexander	PERSON
abr-152	303	2	c. r.	PERSON
abr-152	303	3	bauguess	FAC
abr-152	303	4	s. w.	PERSON
abr-152	303	5	bernile	PERSON
abr-152	303	6	g., lee	PERSON
abr-152	303	7	y. h. a.	PERSON
abr-152	303	8	& marietta-westberg	ORG
abr-152	304	1	section 404	LAW
abr-152	305	1	267	CARDINAL
abr-152	305	2	collins	PERSON
abr-152	305	3	d. w.	PERSON
abr-152	305	4	kinney jr	PERSON
abr-152	305	5	w. r., & lafond	PERSON
abr-152	305	6	r. 2008	PERSON
abr-152	307	1	217	CARDINAL
abr-152	308	1	r., & shivakumar	ORG
abr-152	308	2	l. 2006	GPE
abr-152	310	1	journal of accounting research	ORG
abr-152	310	2	207	CARDINAL
abr-152	311	1	barry	PERSON
abr-152	311	2	c. b.	PERSON
abr-152	311	3	muscarella	PERSON
abr-152	311	4	c. j.	PERSON
abr-152	311	5	peavy	ORG
abr-152	311	6	j. w.	PERSON
abr-152	311	7	m. r. 1990	PERSON
abr-152	313	1	journal of financial economics 27(2	ORG
abr-152	313	2	447	CARDINAL
abr-152	314	1	beatty	PERSON
abr-152	314	2	r. p. 1989	PERSON
abr-152	316	1	64(4): 693709	DATE
abr-152	317	1	beneish	NORP
abr-152	317	2	m. d.	PERSON
abr-152	317	3	m. b.	PERSON
abr-152	317	4	l. d. 2008	PERSON
abr-152	319	1	665	CARDINAL
abr-152	320	1	benoit	PERSON
abr-152	321	1	huang et al	PERSON
abr-152	321	2	27	CARDINAL
abr-152	321	3	lord & benoit	ORG
abr-152	321	4	january 9, 2008	DATE
abr-152	322	1	james r. / smith	PERSON
abr-152	322	2	richard l. ii	PERSON
abr-152	323	1	1986	DATE
abr-152	324	1	15	CARDINAL
abr-152	324	2	261-281	CARDINAL
abr-152	324	3	a.	PERSON
abr-152	325	1	1997	DATE
abr-152	328	1	52	CARDINAL
abr-152	328	2	17911822	DATE
abr-152	329	1	bronson	PERSON
abr-152	329	2	s. n.	PERSON
abr-152	329	3	j. v.,	PERSON
abr-152	329	4	& raghunandan	ORG
abr-152	331	1	journal of practice &	ORG
abr-152	331	2	25(2	CARDINAL
abr-152	331	3	25	CARDINAL
abr-152	332	1	carter	PERSON
abr-152	332	2	r.b.	GPE
abr-152	332	3	f.h.	GPE
abr-152	332	4	singh	GPE
abr-152	332	5	a.k.	GPE
abr-152	332	6	1998	DATE
abr-152	334	1	the journal of finance	ORG
abr-152	334	2	53(1	CARDINAL
abr-152	334	3	285	CARDINAL
abr-152	335	1	carter	PERSON
abr-152	335	2	r.b.	PERSON
abr-152	335	3	s. 1990	ORG
abr-152	337	1	45(4	CARDINAL
abr-152	337	2	1045-1068	CARDINAL
abr-152	338	1	cassell	ORG
abr-152	338	2	c. a.	PERSON
abr-152	338	3	myers	GPE
abr-152	338	4	l. a.	PERSON
abr-152	340	1	ssrn 1734300	EVENT
abr-152	341	1	fama	ORG
abr-152	341	2	e.	PERSON
abr-152	341	3	k. french	PERSON
abr-152	342	1	1992	DATE
abr-152	344	1	47	CARDINAL
abr-152	344	2	427-65	CARDINAL
abr-152	345	1	copley	ORG
abr-152	345	2	e. b. 2002	PERSON
abr-152	347	1	19(1	CARDINAL
abr-152	347	2	4976	DATE
abr-152	348	1	datar	ORG
abr-152	348	2	s. m.	PERSON
abr-152	348	3	g. a.	PERSON
abr-152	348	4	j. s. 1991	PERSON
abr-152	350	1	14(1	CARDINAL
abr-152	351	1	doukas	NORP
abr-152	351	2	j. a.	PERSON
abr-152	351	3	h. 2005	PERSON
abr-152	353	1	34(1	CARDINAL
abr-152	353	2	1-34	CARDINAL
abr-152	354	1	doyle	PERSON
abr-152	354	2	j. t.	PERSON
abr-152	354	3	ge	ORG
abr-152	354	4	w., & mcvay	ORG
abr-152	354	5	s. 2007a	GPE
abr-152	356	1	82(5	CARDINAL
abr-152	356	2	1141-1170	DATE
abr-152	357	1	doyle	PERSON
abr-152	357	2	j.	PERSON
abr-152	357	3	ge	ORG
abr-152	357	4	w., & mcvay	ORG
abr-152	359	1	44(1	CARDINAL
abr-152	359	2	193	CARDINAL
abr-152	360	1	fama	ORG
abr-152	360	2	e. f., & french	PERSON
abr-152	360	3	k. r. 1992	PERSON
abr-152	362	1	the journal of finance 47(2	ORG
abr-152	362	2	427	CARDINAL
abr-152	363	1	j. karpoff	PERSON
abr-152	363	2	2002	DATE
abr-152	365	1	57	CARDINAL
abr-152	365	2	1857-1889	DATE
abr-152	366	1	francis	PERSON
abr-152	366	2	b. b.	PERSON
abr-152	366	3	i. 2001	PERSON
abr-152	368	1	journal of financial services	ORG
abr-152	368	2	19(2-3	CARDINAL
abr-152	368	3	99-113	CARDINAL
abr-152	369	1	ge	ORG
abr-152	369	2	w., & mcvay	ORG
abr-152	371	1	19(3	DATE
abr-152	371	2	137	CARDINAL
abr-152	372	1	1996	DATE
abr-152	374	1	journal of financial economics	ORG
abr-152	374	2	43	CARDINAL
abr-152	375	1	133–156	CARDINAL
abr-152	375	2	hammersley	ORG
abr-152	375	3	j. s.	PERSON
abr-152	375	4	myers	GPE
abr-152	375	5	l. a.	PERSON
abr-152	376	1	section 302	LAW
abr-152	376	2	2002	DATE
abr-152	377	1	13(1	CARDINAL
abr-152	377	2	141	CARDINAL
abr-152	378	1	jain	ORG
abr-152	378	2	b. a.	PERSON
abr-152	378	3	1994	DATE
abr-152	380	1	the journal of finance	ORG
abr-152	380	2	49(5	PRODUCT
abr-152	380	3	1699-1726	DATE
abr-152	381	1	lee	PERSON
abr-152	381	2	s. wahal	PERSON
abr-152	382	1	2004	DATE
abr-152	383	1	journal of financial economics	ORG
abr-152	383	2	73	CARDINAL
abr-152	383	3	375	CARDINAL
abr-152	384	1	j. ritter.	ORG
abr-152	385	1	1997	DATE
abr-152	387	1	52	CARDINAL
abr-152	387	2	1823-1850	DATE
abr-152	388	1	j. ritter	PERSON
abr-152	389	1	2004	DATE
abr-152	391	1	33	CARDINAL
abr-152	391	2	5	CARDINAL
abr-152	392	1	megginson	ORG
abr-152	392	2	william l.	PERSON
abr-152	392	3	weiss	ORG
abr-152	392	4	kathleen a. 1991	PERSON
abr-152	394	1	46	CARDINAL
abr-152	394	2	879	CARDINAL
abr-152	394	3	k., & williams	ORG
abr-152	394	4	d. d. 1991	PERSON
abr-152	396	1	66(2	CARDINAL
abr-152	396	2	313	CARDINAL
abr-152	397	1	r., & shaw	ORG
abr-152	397	2	w. h. 1995	PERSON
abr-152	399	1	24	CARDINAL
abr-152	399	2	15-30	CARDINAL
abr-152	400	1	moody’s investors service	ORG
abr-152	401	1	2004	DATE
abr-152	402	1	section 404	LAW
abr-152	403	1	newyork	ORG
abr-152	403	2	ny	GPE
abr-152	403	3	404	CARDINAL
abr-152	403	4	28	CARDINAL
abr-152	403	5	moody’s investors service	ORG
abr-152	404	1	subramanyam	PERSON
abr-152	404	2	k. r.	PERSON
abr-152	404	3	k. 2007	PERSON
abr-152	405	1	section 404	LAW
abr-152	406	1	82(5	CARDINAL
abr-152	406	2	1255	CARDINAL
abr-152	407	1	j. r. 1991	PERSON
abr-152	409	1	46(1	CARDINAL
abr-152	409	2	3-27	DATE
abr-152	410	1	k. 1986	PERSON
abr-152	412	1	journal of financial economics	ORG
abr-152	412	2	15(1	CARDINAL
abr-152	412	3	187	CARDINAL
abr-152	413	1	russell	PERSON
abr-152	413	2	janet	PERSON
abr-152	414	1	fei	PERSON
abr-152	414	2	23%	PERCENT
abr-152	417	1	may 16, 2007	DATE
abr-152	418	1	titman	PERSON
abr-152	418	2	s., & trueman	ORG
abr-152	418	3	1986	DATE
abr-152	420	1	8(2	CARDINAL
abr-152	420	2	159	CARDINAL
abr-152	421	1	wang	ORG
abr-152	421	2	k., & iqbal	ORG
abr-152	423	1	2(3	CARDINAL
abr-152	423	2	220	CARDINAL
abr-152	423	3	welch, i. 1996.	ORG
abr-152	425	1	2(3	CARDINAL
abr-152	425	2	227259	DATE