id	sid	eid	entity	type
abr-435	1	1	60	CARDINAL
abr-435	2	1	pradhan tarleton state university	ORG
abr-435	3	1	the days	DATE
abr-435	3	2	the quarter-end date	DATE
abr-435	4	1	the quarter-end date	DATE
abr-435	5	1	the quarter-end date	DATE
abr-435	7	1	the 1990s	DATE
abr-435	11	1	a matter of days	DATE
abr-435	13	1	the initial days	DATE
abr-435	16	1	microsoft	ORG
abr-435	18	1	3 years	DATE
abr-435	18	2	2021	CARDINAL
abr-435	18	3	11	CARDINAL
abr-435	18	4	60-77 61	CARDINAL
abr-435	18	5	the first or second years	DATE
abr-435	18	6	poston & grabski	ORG
abr-435	18	7	2001	DATE
abr-435	20	1	three working days	DATE
abr-435	21	1	a fiscal quarter	DATE
abr-435	22	1	the days	DATE
abr-435	22	2	a quarter-end date	DATE
abr-435	24	1	the fiscal period end	DATE
abr-435	25	1	al.	PERSON
abr-435	25	2	2005	DATE
abr-435	25	3	11	CARDINAL
abr-435	26	1	miller	PERSON
abr-435	26	2	2005	DATE
abr-435	27	1	soffer et al	PERSON
abr-435	28	1	2000	DATE
abr-435	31	1	zero	CARDINAL
abr-435	31	2	brazel & dang	ORG
abr-435	31	3	2008	DATE
abr-435	31	4	soffer et al	PERSON
abr-435	31	5	2000	DATE
abr-435	32	1	quarterly	DATE
abr-435	32	2	quarter	DATE
abr-435	32	3	the quarter-end	DATE
abr-435	32	4	ea) date	DATE
abr-435	34	1	2000	DATE
abr-435	35	1	1	CARDINAL
abr-435	36	1	1	CARDINAL
abr-435	36	2	quarter end date	DATE
abr-435	36	3	ea	CARDINAL
abr-435	36	4	the quarter	DATE
abr-435	38	1	the quarter-end date	DATE
abr-435	39	1	quarter-end	DATE
abr-435	39	2	62 date	DATE
abr-435	39	3	a few days	DATE
abr-435	40	1	the quarter-end date	DATE
abr-435	41	1	brazel & dang	ORG
abr-435	41	2	2008	DATE
abr-435	43	1	first	ORDINAL
abr-435	44	1	second	ORDINAL
abr-435	44	2	season	DATE
abr-435	45	1	soffer et al	PERSON
abr-435	46	1	2000	DATE
abr-435	46	2	about half	CARDINAL
abr-435	48	1	third	ORDINAL
abr-435	53	1	the securities and exchange commission	ORG
abr-435	53	2	sec	ORG
abr-435	54	1	10k	CARDINAL
abr-435	57	1	sec	ORG
abr-435	58	1	sec	ORG
abr-435	58	2	the years	DATE
abr-435	59	1	1973	DATE
abr-435	59	2	1979	DATE
abr-435	59	3	1996	DATE
abr-435	64	1	63	CARDINAL
abr-435	65	1	one	CARDINAL
abr-435	65	2	ajinkya & gift	ORG
abr-435	65	3	1984	DATE
abr-435	65	4	1990	DATE
abr-435	67	1	1994	DATE
abr-435	70	1	graham et al.	PERSON
abr-435	70	2	2005	DATE
abr-435	72	1	choi & ziebart	ORG
abr-435	72	2	2004	DATE
abr-435	75	1	hutton	GPE
abr-435	75	2	2005	DATE
abr-435	75	3	ke & yu	ORG
abr-435	75	4	2006	DATE
abr-435	75	5	richardson et al.	PERSON
abr-435	75	6	2004	DATE
abr-435	76	1	burgstahler & eames	ORG
abr-435	76	2	2006	DATE
abr-435	76	3	matsumoto	PERSON
abr-435	76	4	2002	DATE
abr-435	77	1	skinner & sloan	ORG
abr-435	77	2	2002	DATE
abr-435	78	1	2000	DATE
abr-435	78	2	rogers & stocken	ORG
abr-435	78	3	2005	DATE
abr-435	79	1	the boom years of the 1990s	DATE
abr-435	79	2	quarterly	DATE
abr-435	83	1	bhattacharya et al	PERSON
abr-435	84	1	2003	DATE
abr-435	85	1	lougee & marquardt	ORG
abr-435	85	2	2004	DATE
abr-435	89	1	erp systems gather	ORG
abr-435	89	2	davenport	GPE
abr-435	89	3	1998	DATE
abr-435	89	4	hitt et al. 2002	ORG
abr-435	89	5	64	CARDINAL
abr-435	89	6	1999	DATE
abr-435	90	1	2000	DATE
abr-435	91	1	brazel & dang	ORG
abr-435	91	2	2008	DATE
abr-435	91	3	between quarter-end	DATE
abr-435	92	1	hayes et al	PERSON
abr-435	93	1	2001	DATE
abr-435	95	1	the years	DATE
abr-435	95	2	1	CARDINAL
abr-435	96	1	1	CARDINAL
abr-435	96	2	the years	DATE
abr-435	97	1	skinner & sloan	ORG
abr-435	97	2	2002	DATE
abr-435	98	1	the days	DATE
abr-435	98	2	the quarter-end date	DATE
abr-435	100	1	earlier in the quarter	DATE
abr-435	101	1	2	CARDINAL
abr-435	101	2	quarter-end	DATE
abr-435	101	3	the days before the quarter-end	DATE
abr-435	101	4	the years	DATE
abr-435	102	1	three working days	DATE
abr-435	104	1	3	CARDINAL
abr-435	104	2	days	DATE
abr-435	104	3	quarter-end	DATE
abr-435	104	4	the days	DATE
abr-435	104	5	quarter-end	DATE
abr-435	104	6	the years	DATE
abr-435	106	1	315	CARDINAL
abr-435	106	2	between 1994 and 1999	DATE
abr-435	107	1	appendix 1	FAC
abr-435	107	2	first	ORDINAL
abr-435	108	1	331,569	CARDINAL
abr-435	108	2	quarter 65	DATE
abr-435	108	3	the period 1991 through 2002	DATE
abr-435	109	1	at least 12 quarters	PERCENT
abr-435	109	2	first	ORDINAL
abr-435	109	3	12 quarters	CARDINAL
abr-435	110	1	first	ORDINAL
abr-435	112	1	7009	CARDINAL
abr-435	114	1	1842	DATE
abr-435	115	1	bottom 1%	PERCENT
abr-435	116	1	two	CARDINAL
abr-435	117	1	one	CARDINAL
abr-435	117	2	rogers & stocken	ORG
abr-435	117	3	2005	DATE
abr-435	118	1	feng et al.	PERSON
abr-435	118	2	2009	DATE
abr-435	121	1	second	ORDINAL
abr-435	123	1	two	CARDINAL
abr-435	123	2	feng et al	PERSON
abr-435	124	1	2009	DATE
abr-435	126	1	second	ORDINAL
abr-435	126	2	1	CARDINAL
abr-435	126	3	the years	DATE
abr-435	127	1	first	ORDINAL
abr-435	128	1	1	CARDINAL
abr-435	128	2	the quarter	DATE
abr-435	130	1	2	CARDINAL
abr-435	130	2	first	ORDINAL
abr-435	130	3	2	CARDINAL
abr-435	130	4	second	ORDINAL
abr-435	131	1	3	CARDINAL
abr-435	131	2	2	CARDINAL
abr-435	131	3	3	CARDINAL
abr-435	134	1	kasznik & lev, 1995	ORG
abr-435	135	1	1	CARDINAL
abr-435	135	2	4	CARDINAL
abr-435	135	3	zero	CARDINAL
abr-435	136	1	4	CARDINAL
abr-435	136	2	al.	PERSON
abr-435	136	3	2005	DATE
abr-435	137	1	66	CARDINAL
abr-435	137	2	feng et al.	PERSON
abr-435	137	3	2009	DATE
abr-435	139	1	ajinkya & gift	ORG
abr-435	139	2	1984	DATE
abr-435	140	1	14	CARDINAL
abr-435	141	1	appendix 2	LAW
abr-435	141	2	two	CARDINAL
abr-435	142	1	the fiscal period-end	DATE
abr-435	143	1	the fiscal period-end	DATE
abr-435	145	1	al.	PERSON
abr-435	145	2	2005	DATE
abr-435	146	1	at least one	CARDINAL
abr-435	146	2	first	ORDINAL
abr-435	146	3	second	ORDINAL
abr-435	147	1	2	CARDINAL
abr-435	147	2	ln_analysts	NORP
abr-435	147	3	feng et al.	PERSON
abr-435	147	4	2009	DATE
abr-435	147	5	lang & lundholm, 1996	ORG
abr-435	147	6	al.	PERSON
abr-435	147	7	2005	DATE
abr-435	148	1	al.	PERSON
abr-435	148	2	2005	DATE
abr-435	149	1	3	CARDINAL
abr-435	150	1	2	CARDINAL
abr-435	150	2	2	CARDINAL
abr-435	150	3	two	CARDINAL
abr-435	151	1	days	DATE
abr-435	151	2	quarter-end date	DATE
abr-435	151	3	days	DATE
abr-435	151	4	quarter-end date	DATE
abr-435	152	1	2nd	ORDINAL
abr-435	152	2	3	CARDINAL
abr-435	154	1	4	CARDINAL
abr-435	155	1	3	CARDINAL
abr-435	155	2	3	CARDINAL
abr-435	156	1	5	CARDINAL
abr-435	156	2	3	CARDINAL
abr-435	156	3	67	CARDINAL
abr-435	156	4	1	CARDINAL
abr-435	156	5	two	CARDINAL
abr-435	158	1	1	CARDINAL
abr-435	161	1	1	CARDINAL
abr-435	162	1	dev. min	PERSON
abr-435	162	2	max	PERSON
abr-435	163	1	902	CARDINAL
abr-435	164	1	0.2125 ln_analysts 902 1.8259 0.7346	MONEY
abr-435	164	2	3.3673 std_af	QUANTITY
abr-435	165	1	2.0560	PRODUCT
abr-435	165	2	902	CARDINAL
abr-435	165	3	902	CARDINAL
abr-435	165	4	3.9816 11.3012	MONEY
abr-435	165	5	0.2133	CARDINAL
abr-435	165	6	902	CARDINAL
abr-435	165	7	0.4026 abschgroa 902	TIME
abr-435	165	8	0.0204	MONEY
abr-435	165	9	902	CARDINAL
abr-435	165	10	2.7437	CARDINAL
abr-435	165	11	902	CARDINAL
abr-435	165	12	4.9056	CARDINAL
abr-435	165	13	902	CARDINAL
abr-435	165	14	6.3817	CARDINAL
abr-435	165	15	902	CARDINAL
abr-435	165	16	1.1488	CARDINAL
abr-435	165	17	2.8026	CARDINAL
abr-435	165	18	191	CARDINAL
abr-435	165	19	734	CARDINAL
abr-435	165	20	32.2538	CARDINAL
abr-435	165	21	1 191	CARDINAL
abr-435	165	22	168	CARDINAL
abr-435	165	23	42.0367	CARDINAL
abr-435	165	24	1 43	CARDINAL
abr-435	166	1	dev. min	PERSON
abr-435	166	2	max	PERSON
abr-435	166	3	abserror	PERSON
abr-435	166	4	0.1437 ln_analysts	NORP
abr-435	166	5	0.8338	CARDINAL
abr-435	166	6	3.8067	CARDINAL
abr-435	166	7	3.1847	MONEY
abr-435	166	8	3.6431 11.8803 absrevision 940	MONEY
abr-435	166	9	0.0139	CARDINAL
abr-435	167	1	0.1105	CARDINAL
abr-435	167	2	0.4584	CARDINAL
abr-435	167	3	0.0002 0.0006	QUANTITY
abr-435	167	4	0.0167 68	CARDINAL
abr-435	167	5	3.0007	CARDINAL
abr-435	167	6	8.0460	CARDINAL
abr-435	167	7	0.0882	CARDINAL
abr-435	168	1	0.2350	CARDINAL
abr-435	168	2	4.3402	CARDINAL
abr-435	168	3	765 58.0475	CARDINAL
abr-435	168	4	34.9062	CARDINAL
abr-435	168	5	7 162	CARDINAL
abr-435	168	6	1 17	CARDINAL
abr-435	168	7	1	CARDINAL
abr-435	168	8	1	CARDINAL
abr-435	169	1	two	CARDINAL
abr-435	169	2	2	CARDINAL
abr-435	169	3	1st	ORDINAL
abr-435	169	4	3	CARDINAL
abr-435	169	5	2nd	ORDINAL
abr-435	170	1	ln_analysts	NORP
abr-435	171	1	al.	PERSON
abr-435	171	2	2005	DATE
abr-435	172	1	2	CARDINAL
abr-435	172	2	2	CARDINAL
abr-435	172	3	1st	ORDINAL
abr-435	172	4	wald chi-square	PERSON
abr-435	172	5	162.65	CARDINAL
abr-435	172	6	1.0044 446.44 <.0001	QUANTITY
abr-435	172	7	0.1004 15.34	CARDINAL
abr-435	172	8	0.1849	PRODUCT
abr-435	172	9	46.341 3.08	CARDINAL
abr-435	172	10	0.0794	CARDINAL
abr-435	173	1	22.64	CARDINAL
abr-435	173	2	11.7 0.0006	CARDINAL
abr-435	173	3	0.0054 0.08 0.7803	QUANTITY
abr-435	173	4	1.88 0.17	CARDINAL
abr-435	173	5	34.57	MONEY
abr-435	173	6	12.26 0.0005 ln_analysts	QUANTITY
abr-435	174	1	0.1802	DATE
abr-435	174	2	year	DATE
abr-435	174	3	1842	CARDINAL
abr-435	174	4	3	CARDINAL
abr-435	174	5	10%	PERCENT
abr-435	174	6	1	CARDINAL
abr-435	176	1	69	CARDINAL
abr-435	176	2	3	CARDINAL
abr-435	176	3	2nd	ORDINAL
abr-435	176	4	0.0816	CARDINAL
abr-435	176	5	0.0001 0.14	QUANTITY
abr-435	176	6	9.6957 16.78	MONEY
abr-435	176	7	0.0286 8	MONEY
abr-435	177	1	0.0016 4.57	QUANTITY
abr-435	177	2	0.0010	CARDINAL
abr-435	177	3	0.0057 3.95	QUANTITY
abr-435	177	4	year	DATE
abr-435	177	5	1842	DATE
abr-435	177	6	0.335	CARDINAL
abr-435	177	7	4	CARDINAL
abr-435	177	8	2nd	ORDINAL
abr-435	177	9	two	CARDINAL
abr-435	177	10	4	CARDINAL
abr-435	178	1	1	CARDINAL
abr-435	178	2	32.25 days	DATE
abr-435	178	3	2	CARDINAL
abr-435	178	4	4	CARDINAL
abr-435	180	1	4	CARDINAL
abr-435	180	2	2nd	ORDINAL
abr-435	180	3	77.1915	CARDINAL
abr-435	180	4	0.5746	CARDINAL
abr-435	181	1	0.3449	MONEY
abr-435	181	2	3036.0372 1.03	CARDINAL
abr-435	181	3	2.8656	CARDINAL
abr-435	181	4	0.0064	CARDINAL
abr-435	181	5	1.3250 1.25	MONEY
abr-435	181	6	1.9915 1.34 0.182	CARDINAL
abr-435	181	7	0.3385 70	MONEY
abr-435	181	8	444.2482 7.07	QUANTITY
abr-435	181	9	0.1733	CARDINAL
abr-435	181	10	year	DATE
abr-435	181	11	1499	CARDINAL
abr-435	181	12	0.089	CARDINAL
abr-435	181	13	5	CARDINAL
abr-435	181	14	2nd	ORDINAL
abr-435	181	15	two	CARDINAL
abr-435	181	16	5	CARDINAL
abr-435	181	17	days	DATE
abr-435	181	18	quarter-end	DATE
abr-435	182	1	5%	PERCENT
abr-435	182	2	3	CARDINAL
abr-435	184	1	5	CARDINAL
abr-435	184	2	2nd	ORDINAL
abr-435	184	3	194.1816	CARDINAL
abr-435	184	4	1.55	CARDINAL
abr-435	184	5	0.0426	CARDINAL
abr-435	186	1	8.6675 0.27	MONEY
abr-435	186	2	0.3427	CARDINAL
abr-435	186	3	4.5111	ORG
abr-435	186	4	0.2602	CARDINAL
abr-435	186	5	21.8187	CARDINAL
abr-435	186	6	3.73 0.0002	CARDINAL
abr-435	186	7	16.7339	CARDINAL
abr-435	186	8	3.17 0.0017 absrevision	QUANTITY
abr-435	186	9	0.42	CARDINAL
abr-435	186	10	0.6734	CARDINAL
abr-435	186	11	0.0865	CARDINAL
abr-435	186	12	year	DATE
abr-435	186	13	343	CARDINAL
abr-435	187	1	two	CARDINAL
abr-435	188	1	71	CARDINAL
abr-435	188	2	a fiscal quarter	DATE
abr-435	190	1	b.	PERSON
abr-435	190	2	bhojraj, s., & sengupta	ORG
abr-435	190	3	2005	DATE
abr-435	192	1	journal of accounting research	ORG
abr-435	192	2	43	CARDINAL
abr-435	192	3	3	CARDINAL
abr-435	192	4	343	CARDINAL
abr-435	192	5	376	CARDINAL
abr-435	193	1	b. b.	PERSON
abr-435	193	2	m. j.	PERSON
abr-435	193	3	1984	DATE
abr-435	195	1	journal of accounting research	ORG
abr-435	195	2	22	CARDINAL
abr-435	195	3	2	CARDINAL
abr-435	195	4	425	CARDINAL
abr-435	195	5	444	CARDINAL
abr-435	196	1	d., & kasznik	ORG
abr-435	196	2	2000	DATE
abr-435	198	1	journal of accounting and economics	ORG
abr-435	198	2	29	CARDINAL
abr-435	198	3	1	CARDINAL
abr-435	198	4	73	CARDINAL
abr-435	198	5	100	CARDINAL
abr-435	199	1	e. l.	PERSON
abr-435	199	2	t. e.	PERSON
abr-435	199	3	2003	DATE
abr-435	201	1	journal of accounting and economics	ORG
abr-435	201	2	36	CARDINAL
abr-435	201	3	1	CARDINAL
abr-435	201	4	285	CARDINAL
abr-435	201	5	319	CARDINAL
abr-435	201	6	j. f., & dang	PERSON
abr-435	201	7	2008	DATE
abr-435	203	1	22	CARDINAL
abr-435	203	2	2	CARDINAL
abr-435	203	3	1	CARDINAL
abr-435	203	4	21	CARDINAL
abr-435	204	1	https://meridian.allenpress.com/jis/article-abstract/22/2/1/75313 burgstahler	ORG
abr-435	204	2	d., & eames	ORG
abr-435	204	3	m. (	PERSON
abr-435	204	4	2006	DATE
abr-435	205	1	zero	CARDINAL
abr-435	206	1	33	CARDINAL
abr-435	206	2	5	CARDINAL
abr-435	206	3	633	CARDINAL
abr-435	206	4	652	CARDINAL
abr-435	206	5	j. h., & ziebart	ORG
abr-435	206	6	d. a.	PERSON
abr-435	206	7	2004	DATE
abr-435	208	1	asia-pacific journal of accounting & economics	LOC
abr-435	208	2	11	CARDINAL
abr-435	208	3	2	CARDINAL
abr-435	208	4	167	CARDINAL
abr-435	208	5	192	CARDINAL
abr-435	209	1	christie, a. a. (	ORG
abr-435	209	2	1987	DATE
abr-435	211	1	9	CARDINAL
abr-435	211	2	3	CARDINAL
abr-435	211	3	231	CARDINAL
abr-435	211	4	258	CARDINAL
abr-435	212	1	https://www.sciencedirect.com/science/article/abs/pii/0165410187900073 davenport	ORG
abr-435	212	2	t.	GPE
abr-435	212	3	1998	DATE
abr-435	214	1	harvard business review	ORG
abr-435	214	2	76	DATE
abr-435	214	3	121	CARDINAL
abr-435	214	4	131	CARDINAL
abr-435	214	5	https://files.transtutors.com/cdn/uploadassignments/83837_1_putting-theenterprise-into-the-enterprise-system-1-.pdf dillon	PERSON
abr-435	214	6	1999	DATE
abr-435	216	1	october	DATE
abr-435	216	2	38	CARDINAL
abr-435	216	3	43	DATE
abr-435	217	1	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2005.00174.x https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2005.00174.x	GPE
abr-435	217	2	https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1475-679x.2005.00174.x	GPE
abr-435	218	1	https://www.sciencedirect.com/science/article/abs/pii/s0165410100000148 https://www.sciencedirect.com/science/article/abs/pii/s0165410103000557 https://www.sciencedirect.com/science/article/abs/pii/s0165410103000557	GPE
abr-435	218	2	https://meridian.allenpress.com/jis/article-abstract/22/2/1/75313 https://meridian.allenpress.com/jis/article-abstract/22/2/1/75313 https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1468-5957.2006.00630.x https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1468-5957.2006.00630.x https://www.tandfonline.com/doi/abs/10.1080/16081625.2004.10510641	ORG
abr-435	218	3	72	CARDINAL
abr-435	218	4	m., li	PERSON
abr-435	218	5	s.	GPE
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abr-435	220	3	190	CARDINAL
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abr-435	230	1	journal of management information systems	ORG
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abr-435	236	1	https://www.jstor.org/stable/pdf/248391.pdf ke	PERSON
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abr-435	244	1	journal of accounting research	ORG
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abr-435	284	1	journal of accounting research	ORG
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abr-435	303	5	appendix 2	PRODUCT
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abr-435	308	1	quarter	CARDINAL
abr-435	308	2	quarter	CARDINAL
abr-435	308	3	1	CARDINAL
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