id	sid	eid	entity	type
abr-191	1	1	46	CARDINAL
abr-191	1	2	robin n. romanus	PERSON
abr-191	1	3	ph.d	NORP
abr-191	2	1	appalachian state university	ORG
abr-191	2	2	one	CARDINAL
abr-191	3	1	719	CARDINAL
abr-191	3	2	between 1997 and 2004	DATE
abr-191	9	1	2002	DATE
abr-191	9	2	schipper & vincent	ORG
abr-191	9	3	2003	DATE
abr-191	9	4	kalelkar & nwaeze	ORG
abr-191	9	5	2011	DATE
abr-191	10	1	sloan,	ORG
abr-191	10	2	1996	DATE
abr-191	10	3	xie 2001	ORG
abr-191	10	4	gao, 2002	ORG
abr-191	10	5	hughes	ORG
abr-191	10	6	& liu	PERSON
abr-191	10	7	2005	DATE
abr-191	10	8	francis et al.	PERSON
abr-191	10	9	2005	DATE
abr-191	10	10	kalelkar & nwaeze	ORG
abr-191	10	11	2011	DATE
abr-191	10	12	perotti & wagenhofer	ORG
abr-191	10	13	2014	DATE
abr-191	11	1	two	CARDINAL
abr-191	11	2	dechow & schrand	ORG
abr-191	11	3	2004	DATE
abr-191	12	1	first	ORDINAL
abr-191	12	2	sloan,	ORG
abr-191	12	3	1996	DATE
abr-191	12	4	xie	GPE
abr-191	12	5	2001	DATE
abr-191	13	1	second	ORDINAL
abr-191	13	2	2002	DATE
abr-191	13	3	francis et al.	PERSON
abr-191	13	4	2005	DATE
abr-191	13	5	baber	PERSON
abr-191	13	6	chen, & kang	ORG
abr-191	13	7	2006	DATE
abr-191	13	8	kalelkar & nwaeze	ORG
abr-191	13	9	2011	DATE
abr-191	13	10	perotti & wagenhofer	ORG
abr-191	13	11	2014	DATE
abr-191	15	1	2019	DATE
abr-191	15	2	9	CARDINAL
abr-191	15	3	46-63	DATE
abr-191	15	4	defond & francis, 2005	ORG
abr-191	16	1	1,876	CARDINAL
abr-191	16	2	2006	DATE
abr-191	16	3	2007	DATE
abr-191	17	1	richardson	GPE
abr-191	17	2	2002	DATE
abr-191	17	3	abbott	GPE
abr-191	17	4	parker, & peters	ORG
abr-191	17	5	2004	DATE
abr-191	17	6	hribar & jenkins	ORG
abr-191	17	7	2004	DATE
abr-191	17	8	kinney	ORG
abr-191	17	9	palmrose, & scholz	ORG
abr-191	17	10	2004	DATE
abr-191	17	11	blankley	ORG
abr-191	17	12	hurtt, & macgregor	ORG
abr-191	17	13	2012	DATE
abr-191	17	14	francis et al.	PERSON
abr-191	17	15	2013	DATE
abr-191	17	16	sloan, & sweeney	ORG
abr-191	17	17	1996	DATE
abr-191	17	18	anderson & yohn,	ORG
abr-191	17	19	2002	DATE
abr-191	17	20	gao, 2002	ORG
abr-191	17	21	palmrose & scholz	ORG
abr-191	17	22	2004	DATE
abr-191	20	1	palmrose et al	PERSON
abr-191	21	1	2004	DATE
abr-191	23	1	between 1997 and 2004	DATE
abr-191	29	1	third	ORDINAL
abr-191	29	2	four	CARDINAL
abr-191	30	1	section five	LAW
abr-191	31	1	the past 20 years	DATE
abr-191	31	2	gao, 2002 & 2006	ORG
abr-191	31	3	huron consulting	ORG
abr-191	31	4	2003 & 2004	DATE
abr-191	31	5	palmrose et al.	PERSON
abr-191	31	6	2004	DATE
abr-191	31	7	2007	DATE
abr-191	31	8	scholz	ORG
abr-191	31	9	2014	DATE
abr-191	35	1	gao, 2002 & 2006	ORG
abr-191	35	2	palmrose et al.	PERSON
abr-191	35	3	2004	DATE
abr-191	35	4	2013	DATE
abr-191	35	5	gordon et al.	PERSON
abr-191	35	6	2014	DATE
abr-191	35	7	du, 2017	ORG
abr-191	36	1	48	CARDINAL
abr-191	39	1	sec	ORG
abr-191	39	2	between 1981 and 1992	DATE
abr-191	39	3	1996	DATE
abr-191	39	4	6 percent	PERCENT
abr-191	40	1	between 1995 and 1999	DATE
abr-191	40	2	palmrose et al	PERSON
abr-191	41	1	2004	DATE
abr-191	41	2	9 percent	PERCENT
abr-191	42	1	gleason	PERSON
abr-191	42	2	jenkins	PERSON
abr-191	42	3	johnson	PERSON
abr-191	42	4	2004	DATE
abr-191	43	1	xu	PERSON
abr-191	43	2	2006	DATE
abr-191	44	1	0.76 percent	PERCENT
abr-191	46	1	jones & weingram	ORG
abr-191	46	2	1997	DATE
abr-191	47	1	palmrose	PERSON
abr-191	47	2	2004	DATE
abr-191	49	1	hribar	PERSON
abr-191	49	2	jenkins	PERSON
abr-191	49	3	2004	DATE
abr-191	51	1	2004	DATE
abr-191	55	1	moore	PERSON
abr-191	55	2	2005	DATE
abr-191	55	3	nine	CARDINAL
abr-191	62	1	balsam et al	PERSON
abr-191	63	1	2002	DATE
abr-191	63	2	francis et al.	PERSON
abr-191	63	3	2005	DATE
abr-191	63	4	hanlon, 2005	ORG
abr-191	63	5	baber et al.	PERSON
abr-191	63	6	2006	DATE
abr-191	64	1	sloan, 1996	ORG
abr-191	64	2	1996	DATE
abr-191	65	1	richardson, & sloan	ORG
abr-191	65	2	2001	DATE
abr-191	65	3	xie	GPE
abr-191	65	4	2001	DATE
abr-191	66	1	49	CARDINAL
abr-191	67	1	balsam et al.	PERSON
abr-191	67	2	2002	DATE
abr-191	67	3	francis et al.	PERSON
abr-191	67	4	2005	DATE
abr-191	67	5	hanlon, 2005	ORG
abr-191	67	6	baber et al	PERSON
abr-191	67	7	2006	DATE
abr-191	69	1	francis et al	PERSON
abr-191	69	2	2005	DATE
abr-191	72	1	balsam et al	PERSON
abr-191	73	1	2002	DATE
abr-191	73	2	17-day	DATE
abr-191	73	3	10-q.	DATE
abr-191	73	4	baber et al	PERSON
abr-191	74	1	2006	DATE
abr-191	76	1	defond	ORG
abr-191	76	2	2001	DATE
abr-191	85	1	palmrose et al	PERSON
abr-191	85	2	2004	DATE
abr-191	86	1	the day	DATE
abr-191	86	2	the day	DATE
abr-191	87	1	nine	CARDINAL
abr-191	89	1	two	CARDINAL
abr-191	91	1	first	ORDINAL
abr-191	91	2	2004	DATE
abr-191	92	1	one	CARDINAL
abr-191	93	1	1	CARDINAL
abr-191	93	2	sec	ORG
abr-191	93	3	0	CARDINAL
abr-191	94	1	sec	ORG
abr-191	95	1	sec	ORG
abr-191	95	2	50	CARDINAL
abr-191	96	1	palmrose et al.	PERSON
abr-191	96	2	2004	DATE
abr-191	97	1	sec	ORG
abr-191	99	1	2004	DATE
abr-191	101	1	1	CARDINAL
abr-191	101	2	one	CARDINAL
abr-191	101	3	0	CARDINAL
abr-191	103	1	2004	DATE
abr-191	106	1	0.25	CARDINAL
abr-191	107	1	2004	DATE
abr-191	107	2	three	CARDINAL
abr-191	108	1	year-end	DATE
abr-191	109	1	2004	DATE
abr-191	111	1	year-end	DATE
abr-191	113	1	2004	DATE
abr-191	113	2	120-day	DATE
abr-191	115	1	2004	DATE
abr-191	115	2	two	CARDINAL
abr-191	116	1	1	CARDINAL
abr-191	116	2	0	CARDINAL
abr-191	117	1	1999	DATE
abr-191	119	1	livnat	ORG
abr-191	119	2	2004	DATE
abr-191	119	3	quarterly	DATE
abr-191	122	1	1	CARDINAL
abr-191	122	2	the year	DATE
abr-191	122	3	0	CARDINAL
abr-191	123	1	2004	DATE
abr-191	123	2	two	CARDINAL
abr-191	123	3	±	CARDINAL
abr-191	124	1	1	CARDINAL
abr-191	124	2	dailyret indreti	PERSON
abr-191	125	1		PERSON
abr-191	125	2	0 1 (2	CARDINAL
abr-191	125	3	daily	DATE
abr-191	125	4	days 0	DATE
abr-191	125	5	indret	ORG
abr-191	125	6	days 0 and 1 where day 0	DATE
abr-191	125	7	the day	DATE
abr-191	126	1	accrual	PERSON
abr-191	126	2	2002	DATE
abr-191	126	3	-1	ORG
abr-191	126	4	1	CARDINAL
abr-191	126	5	sec	ORG
abr-191	127	1	three	CARDINAL
abr-191	127	2	1	CARDINAL
abr-191	127	3	sec	ORG
abr-191	127	4	0	CARDINAL
abr-191	128	1	three	CARDINAL
abr-191	128	2	sec	ORG
abr-191	128	3	0	CARDINAL
abr-191	128	4	1	CARDINAL
abr-191	128	5	all years	DATE
abr-191	128	6	the year	DATE
abr-191	128	7	1 to 7	CARDINAL
abr-191	128	8	years	DATE
abr-191	128	9	years	DATE
abr-191	128	10	the last fiscal year-end	DATE
abr-191	129	1	fiscal year-end	DATE
abr-191	130	1	the last 120 days	DATE
abr-191	130	2	120 to day	DATE
abr-191	130	3	1	CARDINAL
abr-191	130	4	1	CARDINAL
abr-191	130	5	year or	DATE
abr-191	130	6	0	CARDINAL
abr-191	130	7	1	CARDINAL
abr-191	130	8	0	CARDINAL
abr-191	131	1	52	CARDINAL
abr-191	131	2	francis et al	PERSON
abr-191	132	1	2005	DATE
abr-191	132	2	2002	DATE
abr-191	137	1	francis et al	PERSON
abr-191	138	1	2005	DATE
abr-191	138	2	sloan, & sweeny	ORG
abr-191	138	3	1995	DATE
abr-191	138	4	jones	ORG
abr-191	138	5	1991	DATE
abr-191	138	6	ppe	ORG
abr-191	139	1	cfo assets cfo	ORG
abr-191	139	2	ppe	ORG
abr-191	140	1	j t j t j	PERSON
abr-191	147	1	  	PERSON
abr-191	147	2	3	CARDINAL
abr-191	147	3	ddeq	PERSON
abr-191	147	4	1	CARDINAL
abr-191	147	5	−tj	NORP
abr-191	147	6		ORG
abr-191	148	1	five-year	DATE
abr-191	148	2	the years	DATE
abr-191	150	1	2005	DATE
abr-191	151	1	3	CARDINAL
abr-191	151	2	each year	DATE
abr-191	151	3	french	NORP
abr-191	151	4	48	DATE
abr-191	151	5	at least five	CARDINAL
abr-191	153	1	1 and 99	CARDINAL
abr-191	153	2	2005	DATE
abr-191	154	1	prior to latest year	DATE
abr-191	154	2	quarter	DATE
abr-191	154	3	j	PERSON
abr-191	154	4	year t	DATE
abr-191	154	5	j	GPE
abr-191	154	6	j	PERSON
abr-191	154	7	year	DATE
abr-191	154	8	t-1	ORG
abr-191	154	9	j	PERSON
abr-191	154	10	year	DATE
abr-191	154	11	taj	GPE
abr-191	154	12	t cashj	GPE
abr-191	156	1	j	PERSON
abr-191	156	2	year t	DATE
abr-191	156	3	j	PERSON
abr-191	156	4	year t-1 to year	GPE
abr-191	156	5	j	PERSON
abr-191	156	6	year t-1 to year	GPE
abr-191	156	7	j	PERSON
abr-191	156	8	year	DATE
abr-191	156	9	j	PERSON
abr-191	156	10	year t-1 to year	DATE
abr-191	156	11	j	PERSON
abr-191	156	12	t-1	GPE
abr-191	156	13	ppej	GPE
abr-191	156	14	j	PERSON
abr-191	156	15	ppe	ORG
abr-191	156	16	year	DATE
abr-191	156	17	53	CARDINAL
abr-191	157	1	-1	ORG
abr-191	159	1	between january 1, 1997	DATE
abr-191	159	2	december 31, 2004	DATE
abr-191	160	1	gao	PERSON
abr-191	161	1	gao	PERSON
abr-191	161	2	2002	DATE
abr-191	161	3	between january 1, 1997	DATE
abr-191	161	4	june 30, 2002	DATE
abr-191	162	1	june 30, 2002	DATE
abr-191	163	1	1,368	CARDINAL
abr-191	164	1	30	CARDINAL
abr-191	164	2	more than one	CARDINAL
abr-191	164	3	six-month	DATE
abr-191	164	4	213	CARDINAL
abr-191	164	5	74	CARDINAL
abr-191	165	1	1,051	CARDINAL
abr-191	165	2	332	CARDINAL
abr-191	166	1	719	CARDINAL
abr-191	167	1	1	CARDINAL
abr-191	168	1	(years	DATE
abr-191	169	1	10-k	QUANTITY
abr-191	169	2	10	CARDINAL
abr-191	169	3	8-k	QUANTITY
abr-191	170	1	thomson financial	ORG
abr-191	171	1	2	CARDINAL
abr-191	172	1	gao, 2002 & 2006	ORG
abr-191	172	2	huron consulting	ORG
abr-191	172	3	2003 & 2004	DATE
abr-191	172	4	palmrose et al.	PERSON
abr-191	172	5	2004	DATE
abr-191	172	6	2004	DATE
abr-191	173	1	over 50 percent	PERCENT
abr-191	173	2	years	DATE
abr-191	174	1	54	CARDINAL
abr-191	175	1	3	CARDINAL
abr-191	175	2	four	CARDINAL
abr-191	176	1	two	CARDINAL
abr-191	178	1	days	DATE
abr-191	178	2	0	CARDINAL
abr-191	178	3	1	CARDINAL
abr-191	178	4	negative 4.5 percent	PERCENT
abr-191	179	1	5.6 percent	PERCENT
abr-191	179	2	days	DATE
abr-191	179	3	-1	ORG
abr-191	179	4	3	CARDINAL
abr-191	180	1	days	DATE
abr-191	180	2	0	CARDINAL
abr-191	180	3	1	CARDINAL
abr-191	180	4	negative 3.0 percent	PERCENT
abr-191	180	5	negative 5.4 percent	PERCENT
abr-191	180	6	3.06	CARDINAL
abr-191	182	1	four	CARDINAL
abr-191	182	2	three	CARDINAL
abr-191	183	1	first	ORDINAL
abr-191	183	2	3	CARDINAL
abr-191	184	1	4	CARDINAL
abr-191	185	1	2004	DATE
abr-191	186	1	12 percent	PERCENT
abr-191	186	2	84	CARDINAL
abr-191	186	3	719	CARDINAL
abr-191	186	4	negative 11 percent	PERCENT
abr-191	186	5	3.6 percent	PERCENT
abr-191	187	1	1368	CARDINAL
abr-191	187	2	30	CARDINAL
abr-191	187	3	213	CARDINAL
abr-191	187	4	74	CARDINAL
abr-191	187	5	332	CARDINAL
abr-191	187	6	719	CARDINAL
abr-191	189	1	the five years	DATE
abr-191	189	2	2002	DATE
abr-191	190	1	1	CARDINAL
abr-191	190	2	july 2002	DATE
abr-191	190	3	2004	DATE
abr-191	190	4	gao	PERSON
abr-191	190	5	january 1997 june 2002	DATE
abr-191	191	1	a six month	DATE
abr-191	192	1	55	CARDINAL
abr-191	192	2	negative 6.5 percent	PERCENT
abr-191	192	3	negative 0.9 percent	PERCENT
abr-191	193	1	97	CARDINAL
abr-191	193	2	10.4 percent	PERCENT
abr-191	193	3	357	CARDINAL
abr-191	193	4	second	ORDINAL
abr-191	193	5	4.9 percent	PERCENT
abr-191	194	1	only one	CARDINAL
abr-191	194	2	sec	ORG
abr-191	194	3	2.8 percent	PERCENT
abr-191	195	1	sec	ORG
abr-191	196	1	1996	DATE
abr-191	197	1	sec	ORG
abr-191	199	1	21.55	CARDINAL
abr-191	200	1	only one	CARDINAL
abr-191	200	2	75 percent	PERCENT
abr-191	200	3	541	CARDINAL
abr-191	200	4	713	CARDINAL
abr-191	200	5	3 percent	PERCENT
abr-191	200	6	more than four	CARDINAL
abr-191	200	7	19 percent	PERCENT
abr-191	201	1	2004	DATE
abr-191	202	1	1.4	CARDINAL
abr-191	203	1	120-day	DATE
abr-191	203	2	negative 4.3 percent	PERCENT
abr-191	204	1	5 1%	PERCENT
abr-191	204	2	1%	PERCENT
abr-191	204	3	5 1%	PERCENT
abr-191	204	4	1%	PERCENT
abr-191	204	5	13 2%	PERCENT
abr-191	204	6	1%	PERCENT
abr-191	204	7	4 1%	PERCENT
abr-191	204	8	7 1%	PERCENT
abr-191	204	9	1%	PERCENT
abr-191	204	10	15 2%	PERCENT
abr-191	204	11	0	CARDINAL
abr-191	205	1	1%	PERCENT
abr-191	205	2	1%	PERCENT
abr-191	205	3	1%	PERCENT
abr-191	205	4	1%	PERCENT
abr-191	205	5	4 1%	PERCENT
abr-191	205	6	3 <1%	PERCENT
abr-191	205	7	1%	PERCENT
abr-191	205	8	1%	PERCENT
abr-191	205	9	1%	PERCENT
abr-191	205	10	8 1%	PERCENT
abr-191	205	11	3 <1%	PERCENT
abr-191	205	12	1%	PERCENT
abr-191	205	13	1%	PERCENT
abr-191	205	14	1%	PERCENT
abr-191	205	15	7 1%	PERCENT
abr-191	205	16	healthcare & medical	ORG
abr-191	205	17	15 2%	PERCENT
abr-191	205	18	11 2%	PERCENT
abr-191	205	19	15 2%	PERCENT
abr-191	205	20	17 2%	PERCENT
abr-191	205	21	58 8%	PERCENT
abr-191	205	22	1 <1%	PERCENT
abr-191	205	23	0%	PERCENT
abr-191	205	24	1%	PERCENT
abr-191	205	25	1%	PERCENT
abr-191	205	26	4 1%	PERCENT
abr-191	205	27	2 <1%	PERCENT
abr-191	205	28	1%	PERCENT
abr-191	205	29	1%	PERCENT
abr-191	205	30	1%	PERCENT
abr-191	205	31	5 1%	PERCENT
abr-191	205	32	10 1%	PERCENT
abr-191	205	33	5 1%	PERCENT
abr-191	205	34	6 1%	PERCENT
abr-191	205	35	11 2%	PERCENT
abr-191	205	36	32 4%	PERCENT
abr-191	205	37	1 <1%	PERCENT
abr-191	205	38	0%	PERCENT
abr-191	205	39	1%	PERCENT
abr-191	205	40	0%	PERCENT
abr-191	205	41	4 1%	PERCENT
abr-191	205	42	0%	PERCENT
abr-191	205	43	1%	PERCENT
abr-191	205	44	1%	PERCENT
abr-191	205	45	1%	PERCENT
abr-191	205	46	6 1%	PERCENT
abr-191	205	47	10 1%	PERCENT
abr-191	205	48	5 1%	PERCENT
abr-191	205	49	5 1%	PERCENT
abr-191	205	50	4 1%	PERCENT
abr-191	205	51	24 3%	PERCENT
abr-191	205	52	8 1%	PERCENT
abr-191	205	53	1%	PERCENT
abr-191	205	54	4 1%	PERCENT
abr-191	205	55	6 1%	PERCENT
abr-191	205	56	21 3%	PERCENT
abr-191	205	57	12 2%	PERCENT
abr-191	205	58	7 1%	PERCENT
abr-191	205	59	6 1%	PERCENT
abr-191	205	60	7 1%	PERCENT
abr-191	205	61	32 4%	PERCENT
abr-191	205	62	personal & business	ORG
abr-191	205	63	116 16%	PERCENT
abr-191	205	64	67 9%	PERCENT
abr-191	205	65	94 13%	PERCENT
abr-191	205	66	99 14%	PERCENT
abr-191	205	67	376 52%	PERCENT
abr-191	205	68	3 <1%	PERCENT
abr-191	205	69	0%	PERCENT
abr-191	205	70	1%	PERCENT
abr-191	205	71	1%	PERCENT
abr-191	205	72	6 1%	PERCENT
abr-191	205	73	33 5%	PERCENT
abr-191	205	74	21 3%	PERCENT
abr-191	205	75	25 3%	PERCENT
abr-191	205	76	25 3%	PERCENT
abr-191	205	77	14%	PERCENT
abr-191	205	78	224 31%	PERCENT
abr-191	205	79	132 19%	PERCENT
abr-191	205	80	180 25%	PERCENT
abr-191	205	81	183 25%	PERCENT
abr-191	205	82	719 100%	PERCENT
abr-191	205	83	2	CARDINAL
abr-191	205	84	quarter	CARDINAL
abr-191	205	85	french	NORP
abr-191	205	86	30	CARDINAL
abr-191	206	1	1 432	CARDINAL
abr-191	206	2	quarter 56	DATE
abr-191	206	3	89 percent	PERCENT
abr-191	206	4	11 percent	PERCENT
abr-191	208	1	0	CARDINAL
abr-191	208	2	1	CARDINAL
abr-191	208	3	0	CARDINAL
abr-191	208	4	1	CARDINAL
abr-191	208	5	0	CARDINAL
abr-191	208	6	1	CARDINAL
abr-191	208	7	2	CARDINAL
abr-191	208	8	0	CARDINAL
abr-191	208	9	1	CARDINAL
abr-191	208	10	3	CARDINAL
abr-191	209	1	0.14 0.15 0.15 0.16	MONEY
abr-191	209	2	first	ORDINAL
abr-191	209	3	third	ORDINAL
abr-191	209	4	1.62 1.49 1.47	CARDINAL
abr-191	209	5	1.47	CARDINAL
abr-191	209	6	-3.00 -3.71 -4.02 -4.04	PERSON
abr-191	209	7	0.12 0.13 0.15 0.15	MONEY
abr-191	209	8	-4.46	ORG
abr-191	209	9	-4.47	ORG
abr-191	209	10	first	ORDINAL
abr-191	209	11	third	ORDINAL
abr-191	209	12	3.13 2.85	CARDINAL
abr-191	209	13	0.14 0.15 0.16	MONEY
abr-191	209	14	0.16	CARDINAL
abr-191	209	15	first	ORDINAL
abr-191	209	16	third	ORDINAL
abr-191	209	17	0.87 1.02 1.37 1.25	MONEY
abr-191	209	18	0	CARDINAL
abr-191	210	1	two	CARDINAL
abr-191	211	1	273	CARDINAL
abr-191	212	1	446	CARDINAL
abr-191	213	1	3	CARDINAL
abr-191	213	2	day	DATE
abr-191	214	1	719	CARDINAL
abr-191	214	2	annual	DATE
abr-191	214	3	quarterly	DATE
abr-191	214	4	between 1997 and 2004	DATE
abr-191	215	1	palmrose et al	PERSON
abr-191	215	2	2004	DATE
abr-191	216	1	daily	DATE
abr-191	216	2	four	CARDINAL
abr-191	217	1	57	CARDINAL
abr-191	217	2	0.86	CARDINAL
abr-191	218	1	-1.8 percent	PERCENT
abr-191	218	2	-3.1 percent	PERCENT
abr-191	219	1	719	CARDINAL
abr-191	219	2	154	CARDINAL
abr-191	219	3	21 percent	PERCENT
abr-191	222	1	5	CARDINAL
abr-191	222	2	one	CARDINAL
abr-191	223	1	7.65	CARDINAL
abr-191	223	2	11%	PERCENT
abr-191	229	1	2004	DATE
abr-191	230	1	-1.78	ORG
abr-191	230	2	.01	PERSON
abr-191	231	1	-1.64	ORG
abr-191	231	2	.01	GPE
abr-191	231	3	.05	ORG
abr-191	234	1	2004	DATE
abr-191	236	1	89%	PERCENT
abr-191	238	1	58 # percent	PERCENT
abr-191	238	2	0,1) # percent	MONEY
abr-191	238	3	0,1) # percent	MONEY
abr-191	238	4	0,1	CARDINAL
abr-191	238	5	719	CARDINAL
abr-191	238	6	446	CARDINAL
abr-191	238	7	84 12% -0.111 23 8%	PERCENT
abr-191	238	8	61 14%	PERCENT
abr-191	238	9	635 88%	PERCENT
abr-191	238	10	250 92%	PERCENT
abr-191	238	11	385 86%	PERCENT
abr-191	239	1	97 13%	PERCENT
abr-191	239	2	30 11% -0.079 67 15%	PERCENT
abr-191	239	3	357 50%	PERCENT
abr-191	239	4	143 52%	PERCENT
abr-191	239	5	214 48%	PERCENT
abr-191	239	6	72 10% -0.028 29 11%	PERCENT
abr-191	239	7	43 10%	PERCENT
abr-191	239	8	164 23%	PERCENT
abr-191	239	9	66 24%	PERCENT
abr-191	239	10	0.003 98 22%	PERCENT
abr-191	239	11	25 3%	PERCENT
abr-191	239	12	4 1%	PERCENT
abr-191	239	13	0.067 21 5%	PERCENT
abr-191	239	14	1 <1%	PERCENT
abr-191	239	15	1%	PERCENT
abr-191	239	16	0%	PERCENT
abr-191	239	17	mgmt & secmgmt & sec	ORG
abr-191	239	18	3 <1%	PERCENT
abr-191	239	19	0%	PERCENT
abr-191	239	20	1%	PERCENT
abr-191	239	21	0.043	CARDINAL
abr-191	239	22	4.39	CARDINAL
abr-191	240	1	2.53	CARDINAL
abr-191	241	1	3.14	CARDINAL
abr-191	243	1	2	CARDINAL
abr-191	243	2	19.56	CARDINAL
abr-191	244	1	15.89	CARDINAL
abr-191	245	1	8.25	CARDINAL
abr-191	245	2	465 65%	PERCENT
abr-191	245	3	67%	PERCENT
abr-191	245	4	283 63%	PERCENT
abr-191	245	5	254	CARDINAL
abr-191	245	6	35%	PERCENT
abr-191	245	7	91 33%	PERCENT
abr-191	245	8	0.007 163 37%	PERCENT
abr-191	245	9	6.38	CARDINAL
abr-191	246	1	4.30	CARDINAL
abr-191	247	1	4.91	CARDINAL
abr-191	248	1	4.74	CARDINAL
abr-191	249	1	3.06	CARDINAL
abr-191	250	1	3.79	CARDINAL
abr-191	250	2	144	CARDINAL
abr-191	250	3	89	CARDINAL
abr-191	250	4	144	CARDINAL
abr-191	250	5	55	CARDINAL
abr-191	250	6	89	CARDINAL
abr-191	250	7	143	CARDINAL
abr-191	250	8	90	CARDINAL
abr-191	250	9	144	CARDINAL
abr-191	250	10	55	CARDINAL
abr-191	251	1	54 0.104 -0.001	CARDINAL
abr-191	251	2	89 0.069	CARDINAL
abr-191	251	3	13.26	CARDINAL
abr-191	252	1	2.55	CARDINAL
abr-191	252	2	12.04	CARDINAL
abr-191	253	1	2	CARDINAL
abr-191	253	2	56.11	CARDINAL
abr-191	255	1	11.42	CARDINAL
abr-191	256	1	49.04	CARDINAL
abr-191	258	1	1 541 75%	PERCENT
abr-191	258	2	210 77%	PERCENT
abr-191	258	3	332 74%	PERCENT
abr-191	258	4	2 112 16%	PERCENT
abr-191	258	5	43 16%	PERCENT
abr-191	258	6	69 15% -0.061	PERCENT
abr-191	258	7	3 36 5% -0.086	PERCENT
abr-191	258	8	11 4% -0.006 25 6%	PERCENT
abr-191	258	9	4 18 3% -0.128 6 2% -0.101 12 3%	PERCENT
abr-191	258	10	5	CARDINAL
abr-191	258	11	6 1%	PERCENT
abr-191	258	12	1 0% -0.004 5 1%	PERCENT
abr-191	258	13	6 5 1% -0.463 2 1%	PERCENT
abr-191	258	14	3 1%	PERCENT
abr-191	258	15	0%	PERCENT
abr-191	258	16	0%	PERCENT
abr-191	258	17	0%	PERCENT
abr-191	258	18	14.19	CARDINAL
abr-191	260	1	0.72	CARDINAL
abr-191	260	2	21.55	CARDINAL
abr-191	261	1	2	CARDINAL
abr-191	261	2	23.96	CARDINAL
abr-191	263	1	4.12	CARDINAL
abr-191	263	2	24.46	CARDINAL
abr-191	264	1	years	DATE
abr-191	264	2	1.42 1.15 1.58	QUANTITY
abr-191	264	3	1.00 0.75 1.00	CARDINAL
abr-191	264	4	4	CARDINAL
abr-191	265	1	59 # percent	PERCENT
abr-191	265	2	0,1) # percent	MONEY
abr-191	265	3	0,1) # percent	MONEY
abr-191	265	4	0,1	CARDINAL
abr-191	265	5	719	CARDINAL
abr-191	265	6	446	CARDINAL
abr-191	265	7	-0.07 -0.013 -0.105 median	PERSON
abr-191	267	1	641 89% -0.046 243 89%	PERCENT
abr-191	267	2	398 89%	PERCENT
abr-191	267	3	78 11%	PERCENT
abr-191	267	4	30 11%	PERCENT
abr-191	267	5	48 11%	PERCENT
abr-191	267	6	1.03	CARDINAL
abr-191	267	7	0.55	CARDINAL
abr-191	267	8	0.86	CARDINAL
abr-191	267	9	1.58	CARDINAL
abr-191	267	10	1.14	CARDINAL
abr-191	267	11	1.11	CARDINAL
abr-191	267	12	154 21%	PERCENT
abr-191	267	13	49 18%	PERCENT
abr-191	267	14	105	CARDINAL
abr-191	267	15	24%	PERCENT
abr-191	267	16	565 79%	PERCENT
abr-191	267	17	224	CARDINAL
abr-191	267	18	82%	PERCENT
abr-191	267	19	341 76%	PERCENT
abr-191	267	20	0.84	CARDINAL
abr-191	267	21	0.93	CARDINAL
abr-191	267	22	0.88	CARDINAL
abr-191	267	23	0.93	CARDINAL
abr-191	267	24	0.23	CARDINAL
abr-191	267	25	0.81	CARDINAL
abr-191	270	1	sec	ORG
abr-191	273	1	sec	ORG
abr-191	274	1	the year end	DATE
abr-191	276	1	seven	CARDINAL
abr-191	277	1	x. years	DATE
abr-191	277	2	a fiscal year	DATE
abr-191	277	3	1 and a fiscal quarter	DATE
abr-191	277	4	0.25	CARDINAL
abr-191	278	1	sizemat	ORG
abr-191	278	2	days 0 and 1 where day 0	DATE
abr-191	279	1	719	CARDINAL
abr-191	279	2	annual	DATE
abr-191	279	3	quarterly	DATE
abr-191	279	4	between 1997 and 2004	DATE
abr-191	280	1	273	CARDINAL
abr-191	281	1	446	CARDINAL
abr-191	282	1	year-end	DATE
abr-191	282	2	the year	DATE
abr-191	283	1	year-end	DATE
abr-191	283	2	the year	DATE
abr-191	284	1	last 120	DATE
abr-191	285	1	1	CARDINAL
abr-191	285	2	0	CARDINAL
abr-191	287	1	0.10	CARDINAL
abr-191	287	2	0.05	CARDINAL
abr-191	287	3	0.01	CARDINAL
abr-191	288	1	two	CARDINAL
abr-191	289	1	two	CARDINAL
abr-191	289	2	kruskal	PERSON
abr-191	290	1	4	CARDINAL
abr-191	290	2	60	CARDINAL
abr-191	290	3	years	DATE
abr-191	296	1	-0.05 -2.57	QUANTITY
abr-191	297	1	0.001 0.01	CARDINAL
abr-191	297	2	0.182 1.23	CARDINAL
abr-191	297	3	sec	ORG
abr-191	297	4	0.018	CARDINAL
abr-191	297	5	0.052 2.25	CARDINAL
abr-191	297	6	-0.03	CARDINAL
abr-191	299	1	1.67	CARDINAL
abr-191	299	2	0.348 0.65	MONEY
abr-191	300	1	0.006 1.36	QUANTITY
abr-191	300	2	0.010 1.29	QUANTITY
abr-191	300	3	0.004 0.82	CARDINAL
abr-191	302	1	-0.75	CARDINAL
abr-191	302	2	120 day	DATE
abr-191	302	3	2.06	CARDINAL
abr-191	302	4	0.028 1.41	CARDINAL
abr-191	302	5	0.025 1.53	CARDINAL
abr-191	302	6	0.013 0.79	CARDINAL
abr-191	302	7	0.034 1.77 0.023	QUANTITY
abr-191	302	8	0.025 1.65	CARDINAL
abr-191	302	9	719	CARDINAL
abr-191	302	10	2 11%	PERCENT
abr-191	302	11	5%	PERCENT
abr-191	302	12	16%	PERCENT
abr-191	302	13	7.65	CARDINAL
abr-191	303	1	2.09	CARDINAL
abr-191	303	2	7.25	CARDINAL
abr-191	303	3	0.10	CARDINAL
abr-191	303	4	0.05	CARDINAL
abr-191	303	5	0.01	CARDINAL
abr-191	304	1	one	CARDINAL
abr-191	305	1	4	CARDINAL
abr-191	305	2	days 0 and 1 where day 0	DATE
abr-191	306	1	719	CARDINAL
abr-191	306	2	annual	DATE
abr-191	306	3	quarterly	DATE
abr-191	307	1	between 1997 and 2004	DATE
abr-191	308	1	273	CARDINAL
abr-191	309	1	446	CARDINAL
abr-191	310	1	5	CARDINAL
abr-191	310	2	1	CARDINAL
abr-191	310	3	year t	DATE
abr-191	310	4	annual	DATE
abr-191	310	5	2002	DATE
abr-191	311	1	-1	ORG
abr-191	312	1	±	CARDINAL
abr-191	314	1	one	CARDINAL
abr-191	320	1	abbott	GPE
abr-191	320	2	l .j	GPE
abr-191	320	3	parker	GPE
abr-191	320	4	s., & peters	ORG
abr-191	320	5	g. f. (	PERSON
abr-191	320	6	2004	DATE
abr-191	322	1	69	CARDINAL
abr-191	323	1	d.	NORP
abr-191	323	2	hughes	ORG
abr-191	323	3	j., & liu	ORG
abr-191	323	4	j. (	PERSON
abr-191	323	5	2005	DATE
abr-191	325	1	journal of accounting research	ORG
abr-191	325	2	43(5	CARDINAL
abr-191	325	3	651-673	CARDINAL
abr-191	326	1	anderson	PERSON
abr-191	326	2	k. l.	PERSON
abr-191	326	3	t. l.	PERSON
abr-191	326	4	2002	DATE
abr-191	327	1	10-k	QUANTITY
abr-191	329	1	georgetown university	ORG
abr-191	330	1	baber	PERSON
abr-191	330	2	w.r.	GPE
abr-191	330	3	chen	PERSON
abr-191	330	4	s., & kang	ORG
abr-191	330	5	s.	PERSON
abr-191	330	6	2006	DATE
abr-191	332	1	11	CARDINAL
abr-191	332	2	5	CARDINAL
abr-191	333	1	balsam, s.	PERSON
abr-191	333	2	e., & marquardt	ORG
abr-191	333	3	2002	DATE
abr-191	334	1	10	CARDINAL
abr-191	335	1	journal of accounting research	ORG
abr-191	335	2	987-1012	CARDINAL
abr-191	336	1	blankley	ORG
abr-191	336	2	a.i.	GPE
abr-191	336	3	hurtt	PERSON
abr-191	336	4	d.n.	GPE
abr-191	336	5	j.e.	PERSON
abr-191	336	6	2012	DATE
abr-191	338	1	31(1	CARDINAL
abr-191	338	2	79-96	DATE
abr-191	339	1	bradshaw	PERSON
abr-191	339	2	m. t.	PERSON
abr-191	339	3	richardson	GPE
abr-191	339	4	s. a.	PERSON
abr-191	339	5	& sloan	PERSON
abr-191	339	6	r. g.	PERSON
abr-191	339	7	2001	DATE
abr-191	341	1	journal of accounting research	ORG
abr-191	341	2	39(1	CARDINAL
abr-191	341	3	45	CARDINAL
abr-191	342	1	p. m.	PERSON
abr-191	342	2	sloan	PERSON
abr-191	342	3	r. g.	PERSON
abr-191	342	4	a. p.	PERSON
abr-191	342	5	1995	DATE
abr-191	344	1	193-225	CARDINAL
abr-191	345	1	sloan	PERSON
abr-191	345	2	r. g.	PERSON
abr-191	345	3	a. p.	PERSON
abr-191	345	4	1996	DATE
abr-191	346	1	sec	ORG
abr-191	347	1	contemporary accounting research	ORG
abr-191	347	2	13(1	DATE
abr-191	347	3	m., & dichev	ORG
abr-191	347	4	i. d.	PERSON
abr-191	347	5	2002	DATE
abr-191	349	1	77	DATE
abr-191	349	2	35	CARDINAL
abr-191	350	1	m., & schrand	ORG
abr-191	350	2	c. m.	PERSON
abr-191	350	3	cfa institute	ORG
abr-191	352	1	defond	ORG
abr-191	352	2	m. l.	PERSON
abr-191	352	3	j. r.	PERSON
abr-191	352	4	2005	DATE
abr-191	354	1	24	CARDINAL
abr-191	354	2	5	CARDINAL
abr-191	355	1	defond	ORG
abr-191	355	2	m. l.	PERSON
abr-191	355	3	c. w.	PERSON
abr-191	355	4	2001	DATE
abr-191	357	1	375	CARDINAL
abr-191	358	1	2017	CARDINAL
abr-191	360	1	journal of business, finance & accounting	ORG
abr-191	360	2	7-8)	CARDINAL
abr-191	360	3	1015-1035	CARDINAL
abr-191	361	1	francis	PERSON
abr-191	361	2	j. r.	PERSON
abr-191	361	3	maydew	ORG
abr-191	361	4	e. l.	PERSON
abr-191	361	5	h. c.	PERSON
abr-191	361	6	1999	DATE
abr-191	362	1	6	CARDINAL
abr-191	363	1	18(2	DATE
abr-191	363	2	17	CARDINAL
abr-191	364	1	62	CARDINAL
abr-191	364	2	j., lafond	ORG
abr-191	364	3	r.	NORP
abr-191	364	4	olsson	PERSON
abr-191	364	5	2005	DATE
abr-191	366	1	39	CARDINAL
abr-191	366	2	295	CARDINAL
abr-191	367	1	francis	PERSON
abr-191	367	2	j.r.	GPE
abr-191	367	3	michas	GPE
abr-191	367	4	p.n.	GPE
abr-191	367	5	m.d.	PERSON
abr-191	367	6	2013	DATE
abr-191	368	1	4	CARDINAL
abr-191	369	1	30(4	CARDINAL
abr-191	369	2	1626-1661	DATE
abr-191	371	1	2002	DATE
abr-191	374	1	2006	DATE
abr-191	376	1	gleason	ORG
abr-191	376	2	c. a.	PERSON
abr-191	376	3	jenkins	PERSON
abr-191	376	4	n. t., & johnson	PERSON
abr-191	376	5	w. b.	PERSON
abr-191	376	6	2004	DATE
abr-191	379	1	university of iowa	ORG
abr-191	380	1	gordon	PERSON
abr-191	380	2	e.a.	GPE
abr-191	380	3	henry	PERSON
abr-191	380	4	m. & sun	ORG
abr-191	380	5	2013	DATE
abr-191	382	1	41(1	ORG
abr-191	382	2	75	CARDINAL
abr-191	383	1	hanlon	ORG
abr-191	383	2	2005	DATE
abr-191	385	1	80(1	ORG
abr-191	385	2	137	CARDINAL
abr-191	386	1	l. & chiang	ORG
abr-191	386	2	2013	DATE
abr-191	388	1	34	CARDINAL
abr-191	388	2	37	CARDINAL
abr-191	389	1	hribar	ORG
abr-191	389	2	n. t.	PERSON
abr-191	389	3	2004	DATE
abr-191	391	1	9(2	CARDINAL
abr-191	391	2	337	CARDINAL
abr-191	392	1	huron consulting group	ORG
abr-191	392	2	llc	GPE
abr-191	393	1	2003	DATE
abr-191	394	1	2003	DATE
abr-191	394	2	annual	DATE
abr-191	395	1	huron consulting group	ORG
abr-191	395	2	llc	GPE
abr-191	396	1	2004	DATE
abr-191	397	1	2004	DATE
abr-191	398	1	jones	PERSON
abr-191	398	2	j. (	PERSON
abr-191	398	3	1991	DATE
abr-191	400	1	journal of accounting research	ORG
abr-191	400	2	29(2	CARDINAL
abr-191	400	3	193	CARDINAL
abr-191	401	1	jones	PERSON
abr-191	401	2	c. l.	PERSON
abr-191	401	3	s. e. (	PERSON
abr-191	401	4	1997	DATE
abr-191	402	1	sec	ORG
abr-191	402	2	10b-5	CARDINAL
abr-191	404	1	stanford university	ORG
abr-191	405	1	kalelkar	GPE
abr-191	405	2	r., & nwaeze	ORG
abr-191	405	3	e.t.	PERSON
abr-191	405	4	2011	DATE
abr-191	407	1	30	CARDINAL
abr-191	407	2	275-294	CARDINAL
abr-191	408	1	kinney	ORG
abr-191	408	2	w. r.	PERSON
abr-191	408	3	s.	PERSON
abr-191	408	4	2004	DATE
abr-191	409	1	u.s.	GPE
abr-191	410	1	42(3	CARDINAL
abr-191	410	2	561	CARDINAL
abr-191	411	1	r.	NORP
abr-191	411	2	livnat	GPE
abr-191	411	3	j., & tan	ORG
abr-191	411	4	c. e. l.	PERSON
abr-191	411	5	2004	DATE
abr-191	414	1	new york university	ORG
abr-191	415	1	palmrose	ORG
abr-191	415	2	z.-v.	PERSON
abr-191	415	3	richardson	PERSON
abr-191	415	4	j., & scholz	ORG
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abr-191	417	1	37	CARDINAL
abr-191	417	2	59-89	CARDINAL
abr-191	418	1	palmrose	ORG
abr-191	418	2	s.	PERSON
abr-191	418	3	2004	DATE
abr-191	420	1	21(1	CARDINAL
abr-191	420	2	139	CARDINAL
abr-191	421	1	perotti	GPE
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abr-191	423	1	41	CARDINAL
abr-191	423	2	5	CARDINAL
abr-191	423	3	545-571	CARDINAL
abr-191	424	1	d.	PERSON
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abr-191	426	1	the wall street journal	ORG
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abr-191	426	3	richardson	PERSON
abr-191	426	4	s.	PERSON
abr-191	426	5	i., & wu	ORG
abr-191	426	6	m. (	PERSON
abr-191	426	7	2002	DATE
abr-191	429	1	university of pennsylvania	ORG
abr-191	430	1	k., & moore	ORG
abr-191	430	2	n.	PERSON
abr-191	430	3	2005	DATE
abr-191	433	1	university of connecticut	ORG
abr-191	434	1	schipper, k., & vincent	ORG
abr-191	434	2	l.	PERSON
abr-191	434	3	2003	DATE
abr-191	436	1	97	CARDINAL
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abr-191	436	4	2014	DATE
abr-191	437	1	2003	DATE
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abr-191	439	1	sloan	PERSON
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abr-191	441	2	289	CARDINAL
abr-191	441	3	63	CARDINAL
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abr-191	443	3	1-3	DATE
abr-191	443	4	249	CARDINAL
abr-191	444	1	xie	ORG
abr-191	446	1	357	CARDINAL
abr-191	447	1	xu	PERSON
abr-191	447	2	t.	GPE
abr-191	447	3	m., & ziegenfuss	ORG
abr-191	447	4	2006	DATE
abr-191	449	1	journal of business	ORG
abr-191	449	2	33(5	CARDINAL
abr-191	449	3	696	CARDINAL