id	sid	eid	entity	type
abr-263	1	1	82	CARDINAL
abr-263	1	2	douglas k. schneider	PERSON
abr-263	1	3	ph.d	ORG
abr-263	1	4	east carolina university	GPE
abr-263	1	5	denise dickins	PERSON
abr-263	1	6	ph.d	ORG
abr-263	1	7	east carolina	GPE
abr-263	1	8	mark g. mccarthy	PERSON
abr-263	1	9	ph.d	ORG
abr-263	1	10	east carolina university	GPE
abr-263	1	11	dennis o’reilly	PERSON
abr-263	1	12	ph.d	ORG
abr-263	1	13	east carolina university	ORG
abr-263	1	14	asu	GPE
abr-263	1	15	2014-08	DATE
abr-263	3	1	144	CARDINAL
abr-263	3	2	asu 2014-08	ORG
abr-263	5	1	144	CARDINAL
abr-263	6	1	asu 2014-08	ORG
abr-263	8	1	30	CARDINAL
abr-263	9	1	144	CARDINAL
abr-263	9	2	asu 2014-08	ORG
abr-263	10	1	fasb	ORG
abr-263	10	2	one	CARDINAL
abr-263	10	3	fasb	ORG
abr-263	10	4	2010	DATE
abr-263	12	1	asu 2014-08	ORG
abr-263	12	2	2020	DATE
abr-263	12	3	10	CARDINAL
abr-263	12	4	82	CARDINAL
abr-263	12	5	the earlier period	DATE
abr-263	14	1	144	CARDINAL
abr-263	15	1	blume et al.	PERSON
abr-263	15	2	1998	DATE
abr-263	15	3	1992	DATE
abr-263	15	4	kisgen,	ORG
abr-263	15	5	2006	DATE
abr-263	15	6	blume et al.	PERSON
abr-263	15	7	1998	DATE
abr-263	15	8	ziebart & reiter	ORG
abr-263	15	9	1992	DATE
abr-263	17	1	jones & smith	ORG
abr-263	17	2	2011	DATE
abr-263	17	3	al.	GPE
abr-263	17	4	2002	DATE
abr-263	18	1	ge	ORG
abr-263	18	2	2006	DATE
abr-263	20	1	the last 45 years	DATE
abr-263	21	1	1973	DATE
abr-263	21	2	30	CARDINAL
abr-263	23	1	144	CARDINAL
abr-263	23	2	30	CARDINAL
abr-263	23	3	2001	DATE
abr-263	24	1	144	CARDINAL
abr-263	24	2	asc 20520-20	LAW
abr-263	24	3	2	CARDINAL
abr-263	26	1	2014	DATE
abr-263	26	2	asu 2014-08	ORG
abr-263	26	3	asu 2014-08	ORG
abr-263	26	4	69	DATE
abr-263	27	1	144	CARDINAL
abr-263	27	2	6	CARDINAL
abr-263	28	1	144	CARDINAL
abr-263	28	2	fasb	ORG
abr-263	28	3	30	CARDINAL
abr-263	30	1	two	CARDINAL
abr-263	30	2	curtis et al	PERSON
abr-263	31	1	2014	DATE
abr-263	32	1	144	CARDINAL
abr-263	33	1	asu 2014-08	ORG
abr-263	35	1	144	CARDINAL
abr-263	36	1	barua et al	GPE
abr-263	37	1	2010	DATE
abr-263	39	1	barua et al.	ORG
abr-263	39	2	2010	DATE
abr-263	39	3	dickins et al.	PERSON
abr-263	39	4	2017	DATE
abr-263	40	1	144	CARDINAL
abr-263	41	1	asu 2014-08	ORG
abr-263	42	1	al.	GPE
abr-263	42	2	2002	DATE
abr-263	42	3	dechow & ge	ORG
abr-263	42	4	2006	DATE
abr-263	42	5	jones & smith	ORG
abr-263	42	6	2011	DATE
abr-263	43	1	barua et al.	PERSON
abr-263	43	2	2010	DATE
abr-263	43	3	curtis et al.	PERSON
abr-263	43	4	2014	DATE
abr-263	44	1	84	CARDINAL
abr-263	44	2	1973	DATE
abr-263	44	3	30	CARDINAL
abr-263	45	1	30	CARDINAL
abr-263	49	1	2001	DATE
abr-263	50	1	144	CARDINAL
abr-263	52	1	144	CARDINAL
abr-263	52	2	5	CARDINAL
abr-263	54	1	30	DATE
abr-263	56	1	fasb	ORG
abr-263	57	1	144	CARDINAL
abr-263	57	2	6	CARDINAL
abr-263	57	3	u.s.	GPE
abr-263	59	1	144	CARDINAL
abr-263	59	2	315 per year	DATE
abr-263	59	3	2014	DATE
abr-263	59	4	30	CARDINAL
abr-263	59	5	88 per year	DATE
abr-263	60	1	227	CARDINAL
abr-263	60	2	0.001	CARDINAL
abr-263	63	1	2009	DATE
abr-263	65	1	2010	DATE
abr-263	67	1	chen et al	PERSON
abr-263	68	1	2015	CARDINAL
abr-263	68	2	two	CARDINAL
abr-263	69	1	2011	DATE
abr-263	71	1	ziebart & rieter	ORG
abr-263	71	2	1992	DATE
abr-263	71	3	1992	DATE
abr-263	72	1	curtis et al	PERSON
abr-263	73	1	2014	DATE
abr-263	75	1	144	CARDINAL
abr-263	75	2	1	CARDINAL
abr-263	75	3	30	CARDINAL
abr-263	75	4	5	CARDINAL
abr-263	76	1	fasb	ORG
abr-263	76	2	fasb	ORG
abr-263	77	1	85	CARDINAL
abr-263	78	1	144	CARDINAL
abr-263	78	2	barua et al	GPE
abr-263	79	1	2010	DATE
abr-263	80	1	emh	ORG
abr-263	80	2	1965	DATE
abr-263	80	3	fama	ORG
abr-263	80	4	1970	DATE
abr-263	80	5	1968	DATE
abr-263	80	6	1970	DATE
abr-263	80	7	jensen	PERSON
abr-263	80	8	1978	DATE
abr-263	81	1	ziebart & reiter	ORG
abr-263	81	2	1992	DATE
abr-263	81	3	1992	DATE
abr-263	83	1	chen et al	PERSON
abr-263	84	1	2015	DATE
abr-263	84	2	two	CARDINAL
abr-263	86	1	2009	DATE
abr-263	87	1	emh	GPE
abr-263	89	1	144	CARDINAL
abr-263	90	1	asu 2014-08	ORG
abr-263	91	1	two	CARDINAL
abr-263	91	2	asu 2014-08	ORG
abr-263	93	1	six years	DATE
abr-263	93	2	two	CARDINAL
abr-263	93	3	three-year	DATE
abr-263	94	1	144 years	DATE
abr-263	94	2	2012 to 2014	DATE
abr-263	94	3	2014-08 years	DATE
abr-263	95	1	u.s.	GPE
abr-263	95	2	0	CARDINAL
abr-263	95	3	other than zero	CARDINAL
abr-263	95	4	greater than zero	CARDINAL
abr-263	95	5	fiscal year-end.2	DATE
abr-263	95	6	the standard & poor’s	ORG
abr-263	96	1	ebit	ORG
abr-263	97	1	1,322	CARDINAL
abr-263	98	1	the 1st and	DATE
abr-263	98	2	99th	ORDINAL
abr-263	99	1	1	CARDINAL
abr-263	99	2	1,322	CARDINAL
abr-263	99	3	798	CARDINAL
abr-263	101	1	144	CARDINAL
abr-263	101	2	524	CARDINAL
abr-263	101	3	2014-08	DATE
abr-263	102	1	asu 2014-08	ORG
abr-263	103	1	2	CARDINAL
abr-263	103	2	monthly	DATE
abr-263	103	3	north america	LOC
abr-263	103	4	annual	DATE
abr-263	104	1	86	CARDINAL
abr-263	104	2	1	CARDINAL
abr-263	105	1	144 fiscal years 2012-2014	DATE
abr-263	105	2	number year fiscal year	DATE
abr-263	105	3	1	CARDINAL
abr-263	105	4	250	CARDINAL
abr-263	105	5	31.3	CARDINAL
abr-263	105	6	283	CARDINAL
abr-263	105	7	35.5	CARDINAL
abr-263	105	8	2014	DATE
abr-263	105	9	33.2	CARDINAL
abr-263	105	10	798	CARDINAL
abr-263	105	11	asu	GPE
abr-263	105	12	2014-08 fiscal years	DATE
abr-263	105	13	2015-2017	CARDINAL
abr-263	105	14	number year fiscal year	DATE
abr-263	105	15	1 2015	CARDINAL
abr-263	105	16	37.6	CARDINAL
abr-263	105	17	31.1 3	CARDINAL
abr-263	105	18	524 100.0	CARDINAL
abr-263	105	19	1,322	CARDINAL
abr-263	105	20	2	CARDINAL
abr-263	108	1	144	CARDINAL
abr-263	108	2	18.30 percent	PERCENT
abr-263	108	3	10.27 percent	PERCENT
abr-263	108	4	9.52 percent	PERCENT
abr-263	108	5	9.52 percent	PERCENT
abr-263	109	1	2014-08	DATE
abr-263	109	2	20.42 percent	PERCENT
abr-263	109	3	10.11 percent	PERCENT
abr-263	109	4	9.54 percent	PERCENT
abr-263	109	5	8.78 percent	PERCENT
abr-263	110	1	87	CARDINAL
abr-263	110	2	2	CARDINAL
abr-263	111	1	144 fiscal years 2012-2014	DATE
abr-263	111	2	asu	GPE
abr-263	111	3	2014-08 fiscal years	DATE
abr-263	111	4	2015-2017	CARDINAL
abr-263	111	5	1-999	DATE
abr-263	111	6	3 0.57	CARDINAL
abr-263	111	7	2800-2824	CARDINAL
abr-263	111	8	42 8.02	CARDINAL
abr-263	111	9	7370-7379, 35703579	DATE
abr-263	111	10	3670-3679	CARDINAL
abr-263	111	11	10.11	CARDINAL
abr-263	111	12	3000-3999	CARDINAL
abr-263	111	13	35703579	DATE
abr-263	111	14	3670	CARDINAL
abr-263	111	15	18.30	CARDINAL
abr-263	111	16	20.42	CARDINAL
abr-263	111	17	13001399	DATE
abr-263	111	18	6.68	CARDINAL
abr-263	111	19	6000-6499	DATE
abr-263	111	20	7.52	CARDINAL
abr-263	111	21	8.40	CARDINAL
abr-263	111	22	2000-2111	DATE
abr-263	111	23	2.10	CARDINAL
abr-263	111	24	insurance & real estate	ORG
abr-263	111	25	6500-6999	CARDINAL
abr-263	111	26	2.86	CARDINAL
abr-263	111	27	1000-1999	DATE
abr-263	111	28	1300-1399	CARDINAL
abr-263	111	29	4.20	CARDINAL
abr-263	111	30	9000	CARDINAL
abr-263	111	31	0.57	CARDINAL
abr-263	111	32	2830-2836	DATE
abr-263	111	33	1.91	CARDINAL
abr-263	111	34	9.54	CARDINAL
abr-263	111	35	7000-8999	CARDINAL
abr-263	111	36	7370-7379	DATE
abr-263	111	37	10.27	CARDINAL
abr-263	111	38	8.78	CARDINAL
abr-263	111	39	2200-2790 42	MONEY
abr-263	111	40	27 5.15	CARDINAL
abr-263	111	41	4000-4899	CARDINAL
abr-263	111	42	5.14 23 4.39	CARDINAL
abr-263	111	43	4900-4999	PRODUCT
abr-263	111	44	6.30	CARDINAL
abr-263	111	45	798	CARDINAL
abr-263	111	46	524 100.0	CARDINAL
abr-263	112	1	3	CARDINAL
abr-263	113	1	7 to 17	CARDINAL
abr-263	114	1	over 95 percent	PERCENT
abr-263	115	1	144	CARDINAL
abr-263	115	2	just under 95 percent	PERCENT
abr-263	115	3	2014-08	DATE
abr-263	116	1	88	CARDINAL
abr-263	116	2	3	CARDINAL
abr-263	116	3	standard & poor’s	ORG
abr-263	116	4	144	CARDINAL
abr-263	116	5	2012-2014	DATE
abr-263	116	6	asu	GPE
abr-263	116	7	2014-08 2015-2017	PERCENT
abr-263	116	8	22	CARDINAL
abr-263	116	9	1 0.13	QUANTITY
abr-263	116	10	3 0.38 1 0.19 aa	QUANTITY
abr-263	116	11	0.96	CARDINAL
abr-263	116	12	1.34	CARDINAL
abr-263	116	13	18	CARDINAL
abr-263	116	14	17	CARDINAL
abr-263	116	15	5.51	CARDINAL
abr-263	116	16	5.35 a16	MONEY
abr-263	116	17	6.52 25	TIME
abr-263	116	18	4.78	CARDINAL
abr-263	116	19	15	CARDINAL
abr-263	116	20	10.71	CARDINAL
abr-263	116	21	bbb	ORG
abr-263	116	22	14 126	CARDINAL
abr-263	116	23	15.79	CARDINAL
abr-263	116	24	14.53	CARDINAL
abr-263	116	25	90 11.28	CARDINAL
abr-263	116	26	11.47	CARDINAL
abr-263	116	27	12 69	DATE
abr-263	116	28	10.15	CARDINAL
abr-263	116	29	59 11.28	CARDINAL
abr-263	116	30	bb10	ORG
abr-263	116	31	11.66	CARDINAL
abr-263	116	32	9	CARDINAL
abr-263	116	33	34 6.50	CARDINAL
abr-263	116	34	8	CARDINAL
abr-263	116	35	7	CARDINAL
abr-263	116	36	2.87	CARDINAL
abr-263	116	37	6	CARDINAL
abr-263	116	38	5	CARDINAL
abr-263	116	39	0.50	CARDINAL
abr-263	116	40	4	CARDINAL
abr-263	116	41	0.00 1 0.19	QUANTITY
abr-263	116	42	3 1 0.13 1 0.19	QUANTITY
abr-263	116	43	2	CARDINAL
abr-263	116	44	798 100.00	CARDINAL
abr-263	116	45	523 100.00	CARDINAL
abr-263	116	46	one	CARDINAL
abr-263	116	47	only 523	CARDINAL
abr-263	117	1	al.	GPE
abr-263	117	2	2012	DATE
abr-263	117	3	ayres	ORG
abr-263	117	4	2016	DATE
abr-263	117	5	blume et al.	PERSON
abr-263	117	6	1998	DATE
abr-263	118	1	t + δ5debtcovi	GPE
abr-263	118	2	t + δ7betai	DATE
abr-263	118	3	3	CARDINAL
abr-263	119	1	89	CARDINAL
abr-263	119	2	4	CARDINAL
abr-263	120	1	2016	DATE
abr-263	121	1	monthly	DATE
abr-263	122	1	the most recent fiscal year-end	DATE
abr-263	122	2	four months	DATE
abr-263	122	3	fiscal year-end	DATE
abr-263	122	4	2016	DATE
abr-263	127	1	ebit	ORG
abr-263	128	1	ebit	ORG
abr-263	133	1	debtcov	PERSON
abr-263	135	1	blume et al	PERSON
abr-263	135	2	al.	GPE
abr-263	135	3	2009	DATE
abr-263	135	4	ziebart & reiter	ORG
abr-263	135	5	1992	DATE
abr-263	135	6	monthly	DATE
abr-263	135	7	sixty-month	DATE
abr-263	135	8	the fiscal year-end	DATE
abr-263	137	1	one	CARDINAL
abr-263	137	2	15	CARDINAL
abr-263	137	3	16	CARDINAL
abr-263	137	4	2	CARDINAL
abr-263	137	5	minus 1	CARDINAL
abr-263	137	6	1998	DATE
abr-263	137	7	easton & pae	ORG
abr-263	137	8	2004	DATE
abr-263	138	1	the year	DATE
abr-263	139	1	4	CARDINAL
abr-263	139	2	4	CARDINAL
abr-263	139	3	two	CARDINAL
abr-263	141	1	2020	DATE
abr-263	142	1	90	CARDINAL
abr-263	142	2	standard & poor’s	ORG
abr-263	143	1	the most recent fiscal year-end	DATE
abr-263	143	2	four months	DATE
abr-263	143	3	fiscal year-end	DATE
abr-263	146	1	25	CARDINAL
abr-263	146	2	25	CARDINAL
abr-263	147	1	three	CARDINAL
abr-263	150	1	three	CARDINAL
abr-263	152	1	three	CARDINAL
abr-263	154	1	5	CARDINAL
abr-263	154	2	5	CARDINAL
abr-263	155	1	three	CARDINAL
abr-263	157	1	monthly	DATE
abr-263	157	2	60 month	DATE
abr-263	157	3	the fiscal year-end	DATE
abr-263	158	1	5	CARDINAL
abr-263	160	1	144	CARDINAL
abr-263	160	2	2014-08	DATE
abr-263	161	1	the 25th	DATE
abr-263	161	2	75th	ORDINAL
abr-263	162	1	5	CARDINAL
abr-263	164	1	144 fiscal years 2012-2014	DATE
abr-263	164	2	798	CARDINAL
abr-263	164	3	25th median	DATE
abr-263	164	4	75th	ORDINAL
abr-263	164	5	91	CARDINAL
abr-263	164	6	5.887	CARDINAL
abr-263	164	7	0.466 0.339 0.453	MONEY
abr-263	164	8	0.570	MONEY
abr-263	164	9	0.113	CARDINAL
abr-263	164	10	0.125 0.071	CARDINAL
abr-263	164	11	0.172	CARDINAL
abr-263	164	12	8.666 9.668	CARDINAL
abr-263	164	13	1.422	CARDINAL
abr-263	164	14	asu	GPE
abr-263	164	15	2014-08 fiscal years	DATE
abr-263	164	16	2015-2017	PERCENT
abr-263	164	17	524	CARDINAL
abr-263	164	18	25th	DATE
abr-263	164	19	75th	ORDINAL
abr-263	164	20	12.390 10.000 13.000	MONEY
abr-263	164	21	6.328	CARDINAL
abr-263	164	22	2.609	MONEY
abr-263	164	23	4.327	MONEY
abr-263	164	24	0.106	CARDINAL
abr-263	164	25	0.175	CARDINAL
abr-263	164	26	logat	ORG
abr-263	164	27	8.846	CARDINAL
abr-263	164	28	9.928	MONEY
abr-263	164	29	1.317	CARDINAL
abr-263	164	30	1.644	MONEY
abr-263	166	1	144	CARDINAL
abr-263	166	2	12.312	CARDINAL
abr-263	166	3	asu 2014-08	ORG
abr-263	166	4	12.390	CARDINAL
abr-263	167	1	2014-08	DATE
abr-263	167	2	0.05	CARDINAL
abr-263	167	3	0.05	CARDINAL
abr-263	167	4	0.01	CARDINAL
abr-263	168	1	144	CARDINAL
abr-263	169	1	the year	DATE
abr-263	170	1	6	CARDINAL
abr-263	171	1	less than three	CARDINAL
abr-263	173	1	92	CARDINAL
abr-263	173	2	6	CARDINAL
abr-263	173	3	1,322	CARDINAL
abr-263	175	1	0.258	CARDINAL
abr-263	175	2	0.636	CARDINAL
abr-263	175	3	0.158	CARDINAL
abr-263	176	1	0.172	CARDINAL
abr-263	176	2	0.345	CARDINAL
abr-263	176	3	0.05	CARDINAL
abr-263	176	4	0.01	CARDINAL
abr-263	176	5	0.001	CARDINAL
abr-263	177	1	4	CARDINAL
abr-263	178	1	two	CARDINAL
abr-263	179	1	144	CARDINAL
abr-263	179	2	years 2012 to 2014	DATE
abr-263	179	3	asu 2014-08	ORG
abr-263	179	4	years 2015 to 2017	DATE
abr-263	180	1	7	CARDINAL
abr-263	182	1	7	CARDINAL
abr-263	182	2	144	CARDINAL
abr-263	182	3	2012-2014 fiscal years	DATE
abr-263	182	4	asu 2014-08	ORG
abr-263	182	5	2015-2017 fiscal years	DATE
abr-263	182	6	t + δ5debtcovi	GPE
abr-263	182	7	t + δ7betai	DATE
abr-263	182	8	t .	GPE
abr-263	183	1	144	CARDINAL
abr-263	183	2	2012-2014	DATE
abr-263	183	3	asu	GPE
abr-263	183	4	2014-08	DATE
abr-263	183	5	2015-2017	CARDINAL
abr-263	183	6	4.4447	CARDINAL
abr-263	183	7	0.0625	CARDINAL
abr-263	183	8	0.001	CARDINAL
abr-263	183	9	0.001	CARDINAL
abr-263	183	10	0.427	MONEY
abr-263	183	11	14.02299 14.02299	CARDINAL
abr-263	183	12	1.84631 0.008	MONEY
abr-263	183	13	0.058	CARDINAL
abr-263	183	14	0.7602 <0.001 0.6397	MONEY
abr-263	183	15	0.001	CARDINAL
abr-263	183	16	0.001	CARDINAL
abr-263	183	17	798	CARDINAL
abr-263	183	18	523	CARDINAL
abr-263	183	19	79.63	CARDINAL
abr-263	183	20	0.001 41.97	CARDINAL
abr-263	183	21	0.001	CARDINAL
abr-263	183	22	0.71 0.67	CARDINAL
abr-263	183	23	4	CARDINAL
abr-263	185	1	one	CARDINAL
abr-263	185	2	only 523	CARDINAL
abr-263	186	1	93	CARDINAL
abr-263	188	1	144	CARDINAL
abr-263	188	2	0.013	CARDINAL
abr-263	189	1	2014-08	DATE
abr-263	189	2	0.887	CARDINAL
abr-263	191	1	four	CARDINAL
abr-263	191	2	six	CARDINAL
abr-263	193	1	144	CARDINAL
abr-263	193	2	0.058	CARDINAL
abr-263	193	3	2014-08	DATE
abr-263	198	1	144	CARDINAL
abr-263	198	2	0.01	CARDINAL
abr-263	198	3	0.001	CARDINAL
abr-263	199	1	2014-08	DATE
abr-263	199	2	0.01	CARDINAL
abr-263	201	1	144	CARDINAL
abr-263	203	1	144	CARDINAL
abr-263	204	1	fasb	ORG
abr-263	206	1	144	CARDINAL
abr-263	207	1	30	CARDINAL
abr-263	208	1	asu	GPE
abr-263	208	2	2014-08	DATE
abr-263	210	1	144	CARDINAL
abr-263	210	2	asu 2014-08	ORG
abr-263	211	1	al.	GPE
abr-263	211	2	2002	DATE
abr-263	211	3	dechow & ge	ORG
abr-263	211	4	2006	DATE
abr-263	211	5	jones & smith	ORG
abr-263	211	6	2011	DATE
abr-263	211	7	barua et al.	PERSON
abr-263	211	8	2010	DATE
abr-263	211	9	curtis et al.	PERSON
abr-263	211	10	2014	DATE
abr-263	213	1	emh	ORG
abr-263	216	1	94	CARDINAL
abr-263	216	2	anandarajanb	PERSON
abr-263	216	3	a., & jiang	ORG
abr-263	216	4	w.	PERSON
abr-263	216	5	2012	DATE
abr-263	217	1	the united states	GPE
abr-263	218	1	52	DATE
abr-263	218	2	291	CARDINAL
abr-263	219	1	ayers	ORG
abr-263	219	2	b. c.	PERSON
abr-263	219	3	s. k., & mcguire	PERSON
abr-263	219	4	s. t.	PERSON
abr-263	219	5	2010	DATE
abr-263	221	1	359	CARDINAL
abr-263	221	2	2016	CARDINAL
abr-263	222	1	three	CARDINAL
abr-263	223	1	journal of accounting & public policy	ORG
abr-263	223	2	635-653	CARDINAL
abr-263	224	1	barua, a.	ORG
abr-263	224	2	lin	GPE
abr-263	224	3	s., & sbaraglia	ORG
abr-263	224	4	a.	PERSON
abr-263	224	5	2010	DATE
abr-263	226	1	85(5	CARDINAL
abr-263	226	2	1485-1500	CARDINAL
abr-263	227	1	barth	PERSON
abr-263	227	2	m.	PERSON
abr-263	227	3	w., & landsman	ORG
abr-263	227	4	w.	PERSON
abr-263	227	5	1998	DATE
abr-263	229	1	1-34	CARDINAL
abr-263	230	1	w.	PERSON
abr-263	230	2	1968	DATE
abr-263	231	1	annual	DATE
abr-263	232	1	journal of accounting research	ORG
abr-263	232	2	6	CARDINAL
abr-263	232	3	67	CARDINAL
abr-263	233	1	w.	PERSON
abr-263	233	2	1970	DATE
abr-263	235	1	journal of accounting research	ORG
abr-263	235	2	8	CARDINAL
abr-263	235	3	62	CARDINAL
abr-263	236	1	blume	PERSON
abr-263	236	2	m. e., lim	PERSON
abr-263	236	3	1998	DATE
abr-263	237	1	u.s.	GPE
abr-263	238	1	53(4	CARDINAL
abr-263	238	2	1389-1413	CARDINAL
abr-263	239	1	d.	NORP
abr-263	239	2	j., & shevlin	ORG
abr-263	239	3	t.	GPE
abr-263	239	4	2002	DATE
abr-263	241	1	40	CARDINAL
abr-263	241	2	585	CARDINAL
abr-263	242	1	chen	PERSON
abr-263	242	2	t.	GPE
abr-263	242	3	martin x.	PERSON
abr-263	242	4	mashruwala	GPE
abr-263	242	5	c., & mashruwala	ORG
abr-263	242	6	s.	PERSON
abr-263	242	7	2015	DATE
abr-263	244	1	90(5	CARDINAL
abr-263	244	2	1907-1938	DATE
abr-263	245	1	curtis, a.	PERSON
abr-263	245	2	mcvay	GPE
abr-263	245	3	s., & wolfe	ORG
abr-263	245	4	m. (	PERSON
abr-263	245	5	2014	DATE
abr-263	247	1	33	CARDINAL
abr-263	247	2	190	CARDINAL
abr-263	248	1	m., & ge	ORG
abr-263	248	2	w.	PERSON
abr-263	248	3	2006	DATE
abr-263	250	1	11	CARDINAL
abr-263	250	2	253	CARDINAL
abr-263	251	1	dickins	ORG
abr-263	251	2	d.	NORP
abr-263	251	3	mccarthy	PERSON
abr-263	251	4	m.	PERSON
abr-263	251	5	d., & schneider	ORG
abr-263	251	6	2017	CARDINAL
abr-263	253	1	february	DATE
abr-263	253	2	52	CARDINAL
abr-263	254	1	easton	GPE
abr-263	254	2	j. (	PERSON
abr-263	254	3	2004	DATE
abr-263	256	1	9(4	CARDINAL
abr-263	256	2	495	CARDINAL
abr-263	257	1	fama	ORG
abr-263	257	2	e.	PERSON
abr-263	257	3	1965	DATE
abr-263	259	1	the journal of business	ORG
abr-263	259	2	38(1	CARDINAL
abr-263	259	3	34	CARDINAL
abr-263	260	1	fama	ORG
abr-263	260	2	e. (1970)	ORG
abr-263	262	1	25	CARDINAL
abr-263	262	2	383	CARDINAL
abr-263	263	1	fasb	ORG
abr-263	264	1	2010	DATE
abr-263	265	1	8	CARDINAL
abr-263	265	2	fasb	ORG
abr-263	265	3	norwalk	GPE
abr-263	266	1	b.	PERSON
abr-263	266	2	henke	PERSON
abr-263	266	3	t. s.	GPE
abr-263	266	4	2020	DATE
abr-263	268	1	2020	DATE
abr-263	268	2	annual	DATE
abr-263	268	3	the american accounting association	ORG
abr-263	269	1	j.	PERSON
abr-263	269	2	holthausen	GPE
abr-263	269	3	r., & leftwich	ORG
abr-263	269	4	1992	DATE
abr-263	271	1	47(2	CARDINAL
abr-263	271	2	733	CARDINAL
abr-263	272	1	jensen	PERSON
abr-263	272	2	m. (	PERSON
abr-263	272	3	1978	DATE
abr-263	274	1	journal of financial economics	ORG
abr-263	274	2	6(2/3	CARDINAL
abr-263	274	3	95	CARDINAL
abr-263	275	1	jones	PERSON
abr-263	275	2	d., & smith	ORG
abr-263	275	3	2011	DATE
abr-263	277	1	2047	CARDINAL
abr-263	278	1	s.	PERSON
abr-263	278	2	2009	DATE
abr-263	280	1	14(1	CARDINAL
abr-263	280	2	123-160	CARDINAL
abr-263	281	1	kisgen	ORG
abr-263	281	2	d.j.	GPE
abr-263	281	3	2006	DATE
abr-263	283	1	61(3	CARDINAL
abr-263	283	2	1035–1072	CARDINAL
abr-263	284	1	ziebart	ORG
abr-263	284	2	d., & reiter	ORG
abr-263	284	3	s.	PERSON
abr-263	284	4	1992	DATE
abr-263	286	1	9(1	CARDINAL
abr-263	286	2	252	CARDINAL