id	sid	eid	entity	type
abr-37	1	1	2014	DATE
abr-37	1	2	5	CARDINAL
abr-37	1	3	1-15 1	QUANTITY
abr-37	3	1	tian	PERSON
abr-37	3	2	san jose	GPE
abr-37	7	1	1995	DATE
abr-37	8	1	1995	DATE
abr-37	9	1	1999	DATE
abr-37	9	2	frankel	PERSON
abr-37	9	3	lee	PERSON
abr-37	9	4	1998	DATE
abr-37	12	1	around 79%	PERCENT
abr-37	14	1	gaio	ORG
abr-37	14	2	2014	DATE
abr-37	16	1	kasznik	PERSON
abr-37	16	2	mcnichols	ORG
abr-37	16	3	2002	DATE
abr-37	19	1	2002	DATE
abr-37	19	2	richardson et al	PERSON
abr-37	19	3	2004	DATE
abr-37	21	1	graham et al	PERSON
abr-37	22	1	2005	DATE
abr-37	22	2	cfos	ORG
abr-37	22	3	mbe	ORG
abr-37	22	4	2006	DATE
abr-37	22	5	koh et al	PERSON
abr-37	23	1	2008	DATE
abr-37	23	2	kross et al	PERSON
abr-37	24	1	2011	DATE
abr-37	24	2	mbe	ORG
abr-37	24	3	2	CARDINAL
abr-37	25	1	uk	GPE
abr-37	25	2	higgins	GPE
abr-37	25	3	2005	DATE
abr-37	25	4	athanasakou et	PERSON
abr-37	26	1	al.	GPE
abr-37	26	2	2009	DATE
abr-37	29	1	kasznik	PERSON
abr-37	29	2	1995	DATE
abr-37	29	3	1997	DATE
abr-37	29	4	hutton	GPE
abr-37	29	5	miller	ORG
abr-37	29	6	skinner	PERSON
abr-37	29	7	2003	DATE
abr-37	30	1	tucker	PERSON
abr-37	30	2	2013	DATE
abr-37	31	1	lang	ORG
abr-37	31	2	lundholm 1996	ORG
abr-37	32	1	two	CARDINAL
abr-37	36	1	h(a	ORG
abr-37	38	1	1999	DATE
abr-37	38	2	1995	DATE
abr-37	38	3	year	DATE
abr-37	38	4	t-1	ORG
abr-37	38	5	the beginning of year	DATE
abr-37	38	6	year t’s	DATE
abr-37	38	7	the end of year	DATE
abr-37	39	1	lee	PERSON
abr-37	39	2	1998	DATE
abr-37	39	3	lee et al.	PERSON
abr-37	39	4	1999	DATE
abr-37	39	5	1999	DATE
abr-37	39	6	2012	DATE
abr-37	40	1	lee et al	PERSON
abr-37	40	2	1999	DATE
abr-37	42	1	3	CARDINAL
abr-37	45	1	two	CARDINAL
abr-37	46	1	first	ORDINAL
abr-37	47	1	2002	DATE
abr-37	47	2	2007	DATE
abr-37	47	3	cohen	PERSON
abr-37	47	4	2009	DATE
abr-37	49	1	the year	DATE
abr-37	51	1	second	ORDINAL
abr-37	51	2	matsumoto	PERSON
abr-37	51	3	2002	DATE
abr-37	51	4	higgins	PERSON
abr-37	51	5	2005	DATE
abr-37	51	6	koh et al	PERSON
abr-37	51	7	2008	DATE
abr-37	52	1	matsumoto	PERSON
abr-37	52	2	2002	DATE
abr-37	52	3	seasonal	DATE
abr-37	52	4	the year	DATE
abr-37	54	1	the year	DATE
abr-37	56	1	two	CARDINAL
abr-37	57	1	1	CARDINAL
abr-37	58	1	t starts 360 days	DATE
abr-37	58	2	one day	DATE
abr-37	59	1	a forecast year	DATE
abr-37	59	2	12 forecast months	DATE
abr-37	59	3	each month	DATE
abr-37	59	4	30-day	DATE
abr-37	60	1	problem1	PERSON
abr-37	61	1	the beginning of the year	DATE
abr-37	61	2	year t	DATE
abr-37	61	3	the first three months of year	DATE
abr-37	61	4	year t	DATE
abr-37	61	5	the last three months of year	DATE
abr-37	62	1	two	CARDINAL
abr-37	63	1	1	CARDINAL
abr-37	64	1	2002	DATE
abr-37	64	2	the beginning of the year	DATE
abr-37	65	1	previous year’s	DATE
abr-37	65	2	1itx	CARDINAL
abr-37	65	3	the beginning of the year	DATE
abr-37	65	4	the beginning of the year	DATE
abr-37	65	5	the previous year’s	DATE
abr-37	66	1	1	CARDINAL
abr-37	66	2	abarbanell	ORG
abr-37	66	3	bernard (1991	ORG
abr-37	66	4	prior months	DATE
abr-37	67	1	4	CARDINAL
abr-37	67	2	1	CARDINAL
abr-37	67	3	2	CARDINAL
abr-37	68	1	the forecast year	DATE
abr-37	69	1	the year	DATE
abr-37	70	1	the year	DATE
abr-37	71	1	ititit cretbbrev 	ORG
abr-37	72	1	10	CARDINAL
abr-37	72	2	the end of the year	DATE
abr-37	72	3	the year	DATE
abr-37	73	1	the first day	DATE
abr-37	73	2	the forecast year	DATE
abr-37	73	3	20 days	DATE
abr-37	73	4	the current year’s	DATE
abr-37	75	1	each year	DATE
abr-37	77	1	two	CARDINAL
abr-37	77	2	1	CARDINAL
abr-37	77	3	2	CARDINAL
abr-37	79	1	frankel	PERSON
abr-37	79	2	lee	PERSON
abr-37	79	3	1998	DATE
abr-37	79	4	easton	ORG
abr-37	79	5	sommers	ORG
abr-37	79	6	2007	DATE
abr-37	83	1	 forecast year	DATE
abr-37	83	2	t 360 days	DATE
abr-37	83	3	2	CARDINAL
abr-37	83	4	af2,b	ORG
abr-37	83	5	af1,c	NORP
abr-37	83	6	10 mth 11 mth	QUANTITY
abr-37	83	7	30 days 30 days	DATE
abr-37	83	8	1 mth 2 mth	QUANTITY
abr-37	83	9	5	CARDINAL
abr-37	83	10	1995	DATE
abr-37	85	1	21	CARDINAL
abr-37	85	2	 	ORG
abr-37	85	3	2	CARDINAL
abr-37	85	4	tx	ORG
abr-37	85	5	t-1	ORG
abr-37	85	6	tx	ORG
abr-37	85	7	1 tt	QUANTITY
abr-37	86	1	1	CARDINAL
abr-37	86	2	xe	ORG
abr-37	88	1	1(2	CARDINAL
abr-37	88	2	1)(1/	CARDINAL
abr-37	88	3	first	ORDINAL
abr-37	88	4	1,11	CARDINAL
abr-37	88	5	3	CARDINAL
abr-37	88	6	1,21	DATE
abr-37	88	7	4	CARDINAL
abr-37	88	8	1,1	CARDINAL
abr-37	88	9	1,2	CARDINAL
abr-37	88	10	zero	CARDINAL
abr-37	89	1	the end of the year	DATE
abr-37	90	1	1	CARDINAL
abr-37	91	1	5	CARDINAL
abr-37	91	2	xrbafv	PERSON
abr-37	92	1	6	CARDINAL
abr-37	92	2	21	CARDINAL
abr-37	93	1	7	CARDINAL
abr-37	96	1	frankel	PERSON
abr-37	96	2	lee	PERSON
abr-37	96	3	1998	DATE
abr-37	96	4	lee et al.	PERSON
abr-37	96	5	1999	DATE
abr-37	100	1	6	CARDINAL
abr-37	100	2	the end of each year	DATE
abr-37	101	1	annual	DATE
abr-37	101	2	two	CARDINAL
abr-37	104	1	first	ORDINAL
abr-37	104	2		ORG
abr-37	104	3	4,3,2,1	CARDINAL
abr-37	104	4	8)	CARDINAL
abr-37	104	5	4,3,2,1	CARDINAL
abr-37	104	6	9	CARDINAL
abr-37	104	7	the beginning of year	DATE
abr-37	104	8	year	DATE
abr-37	105	1	itfe	ORG
abr-37	105	2	year t’s	DATE
abr-37	105	3	the end of year	DATE
abr-37	105	4	itv̂	PERSON
abr-37	105	5	tiv	PERSON
abr-37	106	1	10	CARDINAL
abr-37	107	1	itê	ORG
abr-37	107	2	itv̂	PERSON
abr-37	108	1		GPE
abr-37	108	2		GPE
abr-37	108	3		GPE
abr-37	109	1		NORP
abr-37	110	1	11	CARDINAL
abr-37	115	1	frankel	PERSON
abr-37	115	2	lee	PERSON
abr-37	115	3	1998	DATE
abr-37	115	4	1999	DATE
abr-37	115	5	12-month	DATE
abr-37	116	1	the 12 months	DATE
abr-37	117	1	months	DATE
abr-37	118	1	february	DATE
abr-37	119	1	the end of the month	DATE
abr-37	121	1	12 months	DATE
abr-37	122	1	tian 7	ORG
abr-37	124	1	one	CARDINAL
abr-37	125	1	french	NORP
abr-37	125	2	1993	DATE
abr-37	125	3	three	CARDINAL
abr-37	127	1	monthly	DATE
abr-37	127	2	monthly	DATE
abr-37	127	3	q5g	ORG
abr-37	127	4	t retret	DATE
abr-37	128	1	monthly	DATE
abr-37	128	2	three	CARDINAL
abr-37	128	3	monthly	DATE
abr-37	128	4	french	NORP
abr-37	128	5		FAC
abr-37	128	6	4321	DATE
abr-37	128	7	12	CARDINAL
abr-37	128	8		FAC
abr-37	128	9	4321	DATE
abr-37	128	10	13	CARDINAL
abr-37	128	11	g t	PERSON
abr-37	129	1	two	CARDINAL
abr-37	129	2	monthly	DATE
abr-37	129	3	monthly	DATE
abr-37	129	4	monthly	DATE
abr-37	129	5	french	NORP
abr-37	129	6	1993	DATE
abr-37	129	7	gn ttttt	PERSON
abr-37	129	8	gn t gn t umdhmlsmbmktrfhret  	PERSON
abr-37	129	9	4321	CARDINAL
abr-37	129	10	14	CARDINAL
abr-37	129	11	two	CARDINAL
abr-37	132	1	u.s.	GPE
abr-37	132	2	1986	DATE
abr-37	133	1	richardson et al	PERSON
abr-37	134	1	2004	DATE
abr-37	134	2	matsumoto	PERSON
abr-37	134	3	2002	DATE
abr-37	136	1	8,324	CARDINAL
abr-37	136	2	8,324	CARDINAL
abr-37	136	3	non-guiders2	PRODUCT
abr-37	136	4	2	CARDINAL
abr-37	136	5	first	ORDINAL
abr-37	136	6	u.s.	GPE
abr-37	136	7	the wharton research	ORG
abr-37	137	1	11,494	CARDINAL
abr-37	137	2	80,570	CARDINAL
abr-37	138	1	8	CARDINAL
abr-37	138	2	1	CARDINAL
abr-37	138	3	each year	DATE
abr-37	138	4	1986	DATE
abr-37	140	1	first	ORDINAL
abr-37	140	2	year	DATE
abr-37	140	3	the end of each year	DATE
abr-37	140	4		DATE
abr-37	141	1	annual	DATE
abr-37	142	1	1	CARDINAL
abr-37	144	1	1986	DATE
abr-37	144	2	456 12.05 0.45 0.49 0.65 0.49	QUANTITY
abr-37	144	3	13.03	CARDINAL
abr-37	144	4	1987	DATE
abr-37	144	5	624 11.74 0.59	MONEY
abr-37	144	6	592 10.66 0.73 0.81 0.65	QUANTITY
abr-37	144	7	11.12	CARDINAL
abr-37	144	8	624	CARDINAL
abr-37	144	9	9.63 0.60 0.65 0.65 0.46	QUANTITY
abr-37	144	10	10.22 0.54 0.61 0.65 0.49 10.35	QUANTITY
abr-37	144	11	9.45 0.30 0.40 0.63	QUANTITY
abr-37	144	12	9.71	TIME
abr-37	144	13	1992	DATE
abr-37	144	14	0.49 9.16	CARDINAL
abr-37	144	15	1994	DATE
abr-37	144	16	8.49 0.52 0.55 0.63 0.51 8.72	QUANTITY
abr-37	144	17	1995	DATE
abr-37	144	18	8.50 0.57 0.60 0.63 0.46	QUANTITY
abr-37	144	19	1996	DATE
abr-37	144	20	8.33 0.52 0.53 0.68 0.44 8.56	QUANTITY
abr-37	144	21	1998	DATE
abr-37	144	22	8.12 0.62 0.64	QUANTITY
abr-37	144	23	8.55 0.65 0.65 0.73 0.39 8.56	QUANTITY
abr-37	144	24	668 8.47 0.47 0.48	QUANTITY
abr-37	144	25	8.39	CARDINAL
abr-37	144	26	2002	DATE
abr-37	144	27	662	CARDINAL
abr-37	144	28	2003	DATE
abr-37	144	29	10.81	CARDINAL
abr-37	144	30	9.34 0.93 0.91 0.73 0.18	QUANTITY
abr-37	144	31	9.57 2006 904	DATE
abr-37	144	32	9.64 1.08 1.08 0.74 0.14	QUANTITY
abr-37	144	33	9.85	TIME
abr-37	144	34	2007	DATE
abr-37	144	35	10.37 1.23 1.21 0.79 0.21	QUANTITY
abr-37	144	36	0.38 9.69	CARDINAL
abr-37	144	37	the end of each year	DATE
abr-37	145	1	2	CARDINAL
abr-37	145	2	annual	DATE
abr-37	145	3	two	CARDINAL
abr-37	146	1	the last row	DATE
abr-37	146	2	annual	DATE
abr-37	147	1	5,548	CARDINAL
abr-37	147	2	31,763	CARDINAL
abr-37	148	1	31,736	CARDINAL
abr-37	148	2	8,324	CARDINAL
abr-37	148	3	8,324	CARDINAL
abr-37	149	1	tian 9	ORG
abr-37	149	2	0.47	CARDINAL
abr-37	150	1	0.58	CARDINAL
abr-37	151	1	0.11	CARDINAL
abr-37	151	2	1%	PERCENT
abr-37	152	1	2	CARDINAL
abr-37	152	2	annual	DATE
abr-37	152	3	pvcorr n	PERSON
abr-37	152	4	1986	DATE
abr-37	152	5	0.72 0.59 0.13	QUANTITY
abr-37	152	6	1987	DATE
abr-37	152	7	0.51 0.13	CARDINAL
abr-37	152	8	1988	DATE
abr-37	152	9	0.68 0.01	CARDINAL
abr-37	152	10	1989	DATE
abr-37	152	11	0.60	CARDINAL
abr-37	152	12	0.56 0.04	CARDINAL
abr-37	152	13	1990	DATE
abr-37	152	14	1991	DATE
abr-37	152	15	0.32 0.22	CARDINAL
abr-37	152	16	1992	DATE
abr-37	152	17	0.22	CARDINAL
abr-37	152	18	0.62 0.38 0.24	QUANTITY
abr-37	152	19	0.61 0.40 0.21	QUANTITY
abr-37	152	20	0.67 0.53 0.14	QUANTITY
abr-37	152	21	1998	DATE
abr-37	152	22	0.58 0.21 0.38	QUANTITY
abr-37	152	23	0.07	CARDINAL
abr-37	152	24	0.49 0.41 0.09	CARDINAL
abr-37	152	25	2002	DATE
abr-37	152	26	0.49 0.54	QUANTITY
abr-37	152	27	2007	DATE
abr-37	152	28	0.50 0.43 0.07	QUANTITY
abr-37	152	29	0.58 0.47 0.11	QUANTITY
abr-37	153	1	3	CARDINAL
abr-37	153	2	one	CARDINAL
abr-37	154	1	the last row	DATE
abr-37	155	1	annual	DATE
abr-37	156	1	3	CARDINAL
abr-37	157	1	two	CARDINAL
abr-37	158	1	3	CARDINAL
abr-37	158	2	10	CARDINAL
abr-37	158	3	0.50 0.39 0.11	QUANTITY
abr-37	158	4	2.48	CARDINAL
abr-37	158	5	0.42 0.31 0.11	QUANTITY
abr-37	158	6	2.23	CARDINAL
abr-37	158	7	0.64 0.53 0.11	QUANTITY
abr-37	158	8	2.82	CARDINAL
abr-37	158	9	0.58 0.47 0.11	QUANTITY
abr-37	158	10	2.82	CARDINAL
abr-37	158	11	0.44 0.35 0.09	QUANTITY
abr-37	158	12	2.06	CARDINAL
abr-37	158	13	10%	PERCENT
abr-37	159	1	5%	PERCENT
abr-37	161	1	1%	PERCENT
abr-37	164	1	4	CARDINAL
abr-37	164	2	12month	CARDINAL
abr-37	165	1	february of each year	DATE
abr-37	166	1	12 months	DATE
abr-37	167	1	4	CARDINAL
abr-37	167	2	q5	ORG
abr-37	168	1	retq5-retq1	ORG
abr-37	169	1	the last row	DATE
abr-37	170	1	annual	DATE
abr-37	171	1	4	CARDINAL
abr-37	171	2	q4 q5	PERSON
abr-37	171	3	q5	ORG
abr-37	171	4	0.10 0.14 0.11 0.14 0.21 0.12	QUANTITY
abr-37	171	5	0.21 0.12	MONEY
abr-37	171	6	0.14 0.13 0.15 -0.06	MONEY
abr-37	171	7	0.18	CARDINAL
abr-37	171	8	10%	PERCENT
abr-37	172	1	5%	PERCENT
abr-37	174	1	1%	PERCENT
abr-37	175	1	4	CARDINAL
abr-37	175	2	12-month	DATE
abr-37	175	3	12%	PERCENT
abr-37	176	1	1.89	CARDINAL
abr-37	176	2	7%	PERCENT
abr-37	176	3	3	CARDINAL
abr-37	176	4	11.7%	PERCENT
abr-37	176	5	7.1%	PERCENT
abr-37	177	1	frankel	PERSON
abr-37	177	2	lee	PERSON
abr-37	177	3	1998	DATE
abr-37	177	4	11	CARDINAL
abr-37	180	1	-6.0%	PERCENT
abr-37	182	1	18%	PERCENT
abr-37	183	1	3.01	CARDINAL
abr-37	183	2	1%	PERCENT
abr-37	185	1	french	NORP
abr-37	185	2	three	CARDINAL
abr-37	186	1	5	CARDINAL
abr-37	188	1	monthly	DATE
abr-37	189	1	monthly	DATE
abr-37	189	2	monthly	DATE
abr-37	190	1	monthly	DATE
abr-37	190	2	three	CARDINAL
abr-37	190	3	french	NORP
abr-37	191	1	monthly	DATE
abr-37	191	2	two	CARDINAL
abr-37	191	3	monthly	DATE
abr-37	191	4	monthly	DATE
abr-37	191	5	french	NORP
abr-37	193	1	5	CARDINAL
abr-37	194	1	1.0%	PERCENT
abr-37	194	2	1%	PERCENT
abr-37	195	1	-0.6%	PERCENT
abr-37	195	2	10%	PERCENT
abr-37	196	1	two	CARDINAL
abr-37	196	2	1.6%	PERCENT
abr-37	196	3	1%	PERCENT
abr-37	200	1	monte carlo	PERSON
abr-37	200	2	1%	PERCENT
abr-37	201	1	12	CARDINAL
abr-37	201	2	5	CARDINAL
abr-37	201	3	0.010	CARDINAL
abr-37	202	1	0.004 2.59	CARDINAL
abr-37	202	2	0.989	CARDINAL
abr-37	202	3	0.096 10.31	CARDINAL
abr-37	202	4	0.992	CARDINAL
abr-37	202	5	0.113 8.77	CARDINAL
abr-37	202	6	0.451	CARDINAL
abr-37	202	7	0.081	CARDINAL
abr-37	202	8	0.004	CARDINAL
abr-37	202	9	0.092 0.093 0.99	MONEY
abr-37	202	10	0.240	CARDINAL
abr-37	202	11	0.109 2.19	CARDINAL
abr-37	202	12	1.384	CARDINAL
abr-37	202	13	0.134 10.37	CARDINAL
abr-37	202	14	0.078	CARDINAL
abr-37	202	15	gn t g	PERSON
abr-37	202	16	  4321	PERSON
abr-37	202	17	0.016	CARDINAL
abr-37	202	18	0.006 2.90	CARDINAL
abr-37	202	19	0.209	CARDINAL
abr-37	204	1	0.122 -1.55 tian 13	QUANTITY
abr-37	209	1	two	CARDINAL
abr-37	216	1	one	CARDINAL
abr-37	217	1	only one	CARDINAL
abr-37	219	1	abarbanell	ORG
abr-37	219	2	j., & bernard	ORG
abr-37	219	3	1991	DATE
abr-37	221	1	47	DATE
abr-37	221	2	1181-1207	DATE
abr-37	222	1	athanasakou	GPE
abr-37	222	2	n., & walker	ORG
abr-37	222	3	m. (	PERSON
abr-37	222	4	2009	DATE
abr-37	224	1	39	CARDINAL
abr-37	224	2	1	CARDINAL
abr-37	224	3	3	CARDINAL
abr-37	225	1	d., & hayn	ORG
abr-37	225	2	2002	DATE
abr-37	227	1	33	DATE
abr-37	227	2	173–204	CARDINAL
abr-37	228	1	e., & cohen	ORG
abr-37	228	2	d.a.	PERSON
abr-37	228	3	2009	DATE
abr-37	230	1	journal of accounting	ORG
abr-37	230	2	24	CARDINAL
abr-37	230	3	505	CARDINAL
abr-37	231	1	l., & higgins	ORG
abr-37	231	2	h.n.	GPE
abr-37	231	3	2005	DATE
abr-37	233	1	24	CARDINAL
abr-37	233	2	280	CARDINAL
abr-37	234	1	r.m.	ORG
abr-37	234	2	a.s.	GPE
abr-37	234	3	2007	DATE
abr-37	236	1	45(5	CARDINAL
abr-37	236	2	947	CARDINAL
abr-37	237	1	14	CARDINAL
abr-37	237	2	d., & eames	ORG
abr-37	237	3	m. (	PERSON
abr-37	237	4	2006	DATE
abr-37	238	1	zero	CARDINAL
abr-37	239	1	33	CARDINAL
abr-37	239	2	633652	DATE
abr-37	240	1	m., & yohn	ORG
abr-37	240	2	t.l.	GPE
abr-37	240	3	1997	DATE
abr-37	242	1	181	CARDINAL
abr-37	243	1	hutton	GPE
abr-37	243	2	a.p.	GPE
abr-37	243	3	& sloan	PERSON
abr-37	243	4	r.g.	GPE
abr-37	243	5	1999	DATE
abr-37	245	1	journal of accounting & economics	ORG
abr-37	245	2	26	CARDINAL
abr-37	245	3	1–34	CARDINAL
abr-37	246	1	easton	GPE
abr-37	246	2	2007	DATE
abr-37	248	1	journal of accounting research	ORG
abr-37	248	2	45	CARDINAL
abr-37	248	3	983	CARDINAL
abr-37	248	4	e., & french	ORG
abr-37	248	5	k. r.	PERSON
abr-37	248	6	1993	DATE
abr-37	250	1	journal of financial economics	ORG
abr-37	250	2	33	CARDINAL
abr-37	250	3	3	CARDINAL
abr-37	250	4	frankel	PERSON
abr-37	250	5	r., & lee	ORG
abr-37	251	1	1998	DATE
abr-37	253	1	25	DATE
abr-37	253	2	283–319	CARDINAL
abr-37	254	1	gaio	GPE
abr-37	254	2	c. c.	GPE
abr-37	254	3	2014	DATE
abr-37	256	1	14	CARDINAL
abr-37	256	2	3	CARDINAL
abr-37	256	3	52	CARDINAL
abr-37	257	1	graham	PERSON
abr-37	257	2	r. j.	PERSON
abr-37	257	3	harvey	GPE
abr-37	257	4	r. c, & rajgopal	ORG
abr-37	257	5	s. (2005	ORG
abr-37	259	1	40	DATE
abr-37	259	2	3-73	CARDINAL
abr-37	260	1	hutton, a.	ORG
abr-37	260	2	miller	GPE
abr-37	260	3	g.s.	GPE
abr-37	260	4	2003	DATE
abr-37	262	1	journal of accounting research	ORG
abr-37	262	2	41	CARDINAL
abr-37	262	3	867	CARDINAL
abr-37	263	1	koh	PERSON
abr-37	263	2	matsumoto	PERSON
abr-37	263	3	d.a.	PERSON
abr-37	263	4	s. (2008	PERSON
abr-37	265	1	25	CARDINAL
abr-37	265	2	4	CARDINAL
abr-37	265	3	1067	CARDINAL
abr-37	266	1	kasznik	PERSON
abr-37	266	2	r., & lev	ORG
abr-37	266	3	1995	DATE
abr-37	268	1	70	CARDINAL
abr-37	268	2	1	CARDINAL
abr-37	268	3	113	CARDINAL
abr-37	269	1	kasznik	PERSON
abr-37	269	2	r., & mcnichols	ORG
abr-37	269	3	m. (2002	PERSON
abr-37	272	1	journal of accounting research	ORG
abr-37	272	2	40	CARDINAL
abr-37	272	3	727–759	DATE
abr-37	273	1	kross	GPE
abr-37	273	2	w.j.	GPE
abr-37	273	3	ro	GPE
abr-37	273	4	b.r.	GPE
abr-37	273	5	i. (	PERSON
abr-37	273	6	2011	DATE
abr-37	275	1	51	DATE
abr-37	275	2	37	CARDINAL
abr-37	276	1	b.	PERSON
abr-37	276	2	w. j.	PERSON
abr-37	276	3	2013	DATE
abr-37	278	1	40	CARDINAL
abr-37	278	2	26-54	CARDINAL
abr-37	279	1	lang	PERSON
abr-37	279	2	m.h.	GPE
abr-37	279	3	r.j.	PERSON
abr-37	279	4	1996	DATE
abr-37	281	1	71	CARDINAL
abr-37	281	2	4	CARDINAL
abr-37	281	3	467	CARDINAL
abr-37	282	1	lee	PERSON
abr-37	282	2	c.m.c.	GPE
abr-37	282	3	myers	GPE
abr-37	282	4	j., & swaminathan	ORG
abr-37	282	5	1999	DATE
abr-37	284	1	54	DATE
abr-37	284	2	1693–1741	DATE
abr-37	285	1	matsumoto	PERSON
abr-37	285	2	2002	DATE
abr-37	287	1	77	DATE
abr-37	287	2	483–514	CARDINAL
abr-37	288	1	ohlson	GPE
abr-37	288	2	j.a.	GPE
abr-37	288	3	1995	DATE
abr-37	290	1	11	CARDINAL
abr-37	290	2	661–687	CARDINAL
abr-37	291	1	richardson	PERSON
abr-37	291	2	s.	PERSON
abr-37	291	3	teoh	PERSON
abr-37	291	4	s., & wysocki	ORG
abr-37	291	5	2004	DATE
abr-37	293	1	21	CARDINAL
abr-37	293	2	885	CARDINAL
abr-37	293	3	924	CARDINAL
abr-37	294	1	sohn	GPE
abr-37	294	2	b.c.	GPE
abr-37	294	3	2012	DATE
abr-37	296	1	52	CARDINAL
abr-37	296	2	311	CARDINAL
abr-37	297	1	xie	PERSON
abr-37	297	2	2011	DATE
abr-37	299	1	38	CARDINAL
abr-37	299	2	1)&(2	CARDINAL
abr-37	299	3	95-11	CARDINAL
abr-37	300	1	tian	PERSON
abr-37	300	2	tian	PERSON
abr-37	300	3	san jose	GPE
abr-37	301	1	tian	PERSON
abr-37	301	2	ph.d	NORP
abr-37	301	3	the university of waterloo	ORG
abr-37	301	4	2008	DATE
abr-37	302	1	the university of alberta	ORG
abr-37	302	2	2008-2011	DATE
abr-37	303	1	tian	PERSON
abr-37	303	2	seven	CARDINAL