id	sid	eid	entity	type
abr-57	1	1	2011	DATE
abr-57	1	2	2.pdf	CARDINAL
abr-57	1	3	2011	DATE
abr-57	2	1	2	CARDINAL
abr-57	2	2	1	CARDINAL
abr-57	2	3	138	CARDINAL
abr-57	2	4	chuck pier	PERSON
abr-57	2	5	angelo state university	ORG
abr-57	2	6	the late 1990s	DATE
abr-57	2	7	congress	ORG
abr-57	2	8	the securities and exchange committee	ORG
abr-57	2	9	sec	ORG
abr-57	3	1	three	CARDINAL
abr-57	3	2	1995	DATE
abr-57	3	3	pslra	NORP
abr-57	3	4	1998	DATE
abr-57	3	5	reg.-fd	ORG
abr-57	3	6	2000	DATE
abr-57	4	1	congress	ORG
abr-57	4	2	the securities and exchange commission	ORG
abr-57	5	1	three	CARDINAL
abr-57	5	2	three	CARDINAL
abr-57	6	1	150	CARDINAL
abr-57	6	2	reg.-fd	ORG
abr-57	7	1	the securities and exchange commission	ORG
abr-57	7	2	sec	ORG
abr-57	7	3	two	CARDINAL
abr-57	7	4	1991	DATE
abr-57	8	1	sec	ORG
abr-57	8	2	many years	DATE
abr-57	9	1	bentson	ORG
abr-57	9	2	1973	DATE
abr-57	9	3	134	CARDINAL
abr-57	10	1	first	ORDINAL
abr-57	12	1	haslem	PERSON
abr-57	12	2	1973	DATE
abr-57	12	3	chandra	PERSON
abr-57	12	4	1975	DATE
abr-57	12	5	ingram	ORG
abr-57	12	6	1983	DATE
abr-57	13	1	1984	DATE
abr-57	13	2	hawkins	PERSON
abr-57	13	3	hawkins	PERSON
abr-57	13	4	1986	DATE
abr-57	14	1	1986	DATE
abr-57	14	2	epstein	PERSON
abr-57	14	3	1994	DATE
abr-57	14	4	jenkins	PERSON
abr-57	14	5	aicpa	ORG
abr-57	14	6	1994	DATE
abr-57	14	7	epstein	PERSON
abr-57	14	8	1995	DATE
abr-57	14	9	bryan	PERSON
abr-57	14	10	1997	DATE
abr-57	14	11	barron	GPE
abr-57	14	12	1999	DATE
abr-57	15	1	the past two decades	DATE
abr-57	15	2	sec	ORG
abr-57	15	3	congress	ORG
abr-57	16	1	two	CARDINAL
abr-57	16	2	one	CARDINAL
abr-57	16	3	sec	ORG
abr-57	16	4	1	CARDINAL
abr-57	16	5	1995	DATE
abr-57	16	6	pslra	NORP
abr-57	16	7	2	CARDINAL
abr-57	16	8	1998	DATE
abr-57	16	9	3	CARDINAL
abr-57	19	1	1996	DATE
abr-57	19	2	sec	ORG
abr-57	19	3	arthur levitt	PERSON
abr-57	19	4	levitt 1996	ORG
abr-57	19	5	sec	ORG
abr-57	19	6	capitol hill	ORG
abr-57	22	1	healy	PERSON
abr-57	22	2	2001	DATE
abr-57	24	1	2011	DATE
abr-57	25	1	2	CARDINAL
abr-57	25	2	1	CARDINAL
abr-57	25	3	138	CARDINAL
abr-57	26	1	healy	PERSON
abr-57	26	2	2001	DATE
abr-57	28	1	1981	DATE
abr-57	29	1	lang	PERSON
abr-57	29	2	lundholm	PERSON
abr-57	29	3	1993	DATE
abr-57	30	1	healy	PERSON
abr-57	30	2	1999	DATE
abr-57	32	1	1972	DATE
abr-57	32	2	sec	ORG
abr-57	32	3	kerr	ORG
abr-57	32	4	1987	DATE
abr-57	33	1	1979	DATE
abr-57	33	2	sec	ORG
abr-57	33	3	175	CARDINAL
abr-57	33	4	1987	DATE
abr-57	34	1	175	CARDINAL
abr-57	34	2	calderon	ORG
abr-57	34	3	1997	DATE
abr-57	36	1	175	CARDINAL
abr-57	36	2	sec	ORG
abr-57	36	3	sec	ORG
abr-57	38	1	1995	DATE
abr-57	38	2	1993	DATE
abr-57	38	3	sec	ORG
abr-57	39	1	first	ORDINAL
abr-57	39	2	sec	ORG
abr-57	39	3	1980	DATE
abr-57	40	1	33-6231	DATE
abr-57	41	1	three	CARDINAL
abr-57	42	1	md&a	ORG
abr-57	43	1	md&a	ORG
abr-57	44	1	sec	ORG
abr-57	44	2	36	CARDINAL
abr-57	44	3	1989	DATE
abr-57	45	1	frr-36	PERSON
abr-57	45	2	md&a	ORG
abr-57	46	1	175	CARDINAL
abr-57	47	1	1993	DATE
abr-57	47	2	1994	DATE
abr-57	48	1	500	CARDINAL
abr-57	48	2	only 17%	PERCENT
abr-57	49	1	83%	PERCENT
abr-57	49	2	nearly half	CARDINAL
abr-57	49	3	49%	PERCENT
abr-57	49	4	1995	DATE
abr-57	50	1	1998	DATE
abr-57	50	2	the united states	GPE
abr-57	51	1	1995	DATE
abr-57	51	2	avery 1996	ORG
abr-57	53	1	johnson	PERSON
abr-57	53	2	2001	DATE
abr-57	55	1	1985	DATE
abr-57	56	1	2011	DATE
abr-57	56	2	2	CARDINAL
abr-57	56	3	1	CARDINAL
abr-57	56	4	138	CARDINAL
abr-57	56	5	1997	DATE
abr-57	56	6	lang	ORG
abr-57	56	7	lundholm, 1996	ORG
abr-57	58	1	spiess	NORP
abr-57	58	2	1997	DATE
abr-57	59	1	december 22, 1995	DATE
abr-57	59	2	clinton	PERSON
abr-57	59	3	senate	ORG
abr-57	59	4	january 1, 1996	DATE
abr-57	59	5	104-67	DATE
abr-57	60	1	pslra	NORP
abr-57	60	2	sec	ORG
abr-57	60	3	13a	DATE
abr-57	60	4	u.s.	GPE
abr-57	60	5	67	CARDINAL
abr-57	60	6	104th	ORDINAL
abr-57	62	1	two	CARDINAL
abr-57	63	1	sec	ORG
abr-57	64	1	one	CARDINAL
abr-57	64	2	two	CARDINAL
abr-57	64	3	sec	ORG
abr-57	65	1	first	ORDINAL
abr-57	65	2	one	CARDINAL
abr-57	65	3	avery, 1996	ORG
abr-57	68	1	u.s.	GPE
abr-57	68	2	67	CARDINAL
abr-57	68	3	104th	ORDINAL
abr-57	69	1	second	ORDINAL
abr-57	70	1	avery, 1996	ORG
abr-57	70	2	knopf	ORG
abr-57	70	3	1996	DATE
abr-57	71	1	two	CARDINAL
abr-57	72	1	first	ORDINAL
abr-57	73	1	second	ORDINAL
abr-57	74	1	1995	DATE
abr-57	76	1	two	CARDINAL
abr-57	77	1	janis (1996	ORG
abr-57	77	2	ralph nader	PERSON
abr-57	78	1	carney	PERSON
abr-57	78	2	2002	DATE
abr-57	78	3	2002	DATE
abr-57	78	4	joseph biden	PERSON
abr-57	80	1	perino (	ORG
abr-57	80	2	1997	DATE
abr-57	80	3	first	ORDINAL
abr-57	81	1	the year	DATE
abr-57	82	1	perino (	ORG
abr-57	82	2	1997	DATE
abr-57	83	1	congress	ORG
abr-57	84	1	grundfest	ORG
abr-57	84	2	perino (	ORG
abr-57	84	3	1997	DATE
abr-57	85	1	sec	ORG
abr-57	85	2	congress	ORG
abr-57	85	3	the first year	DATE
abr-57	85	4	sec	ORG
abr-57	85	5	1997	DATE
abr-57	86	1	sec	ORG
abr-57	87	1	2011	DATE
abr-57	88	1	2	CARDINAL
abr-57	88	2	1	CARDINAL
abr-57	88	3	138	CARDINAL
abr-57	88	4	sec	ORG
abr-57	88	5	sec	ORG
abr-57	88	6	1997	DATE
abr-57	90	1	late 1997	DATE
abr-57	90	2	congress	ORG
abr-57	92	1	one	CARDINAL
abr-57	92	2	hamilton	PERSON
abr-57	92	3	1998	DATE
abr-57	93	1	day 1999	DATE
abr-57	93	2	1999	DATE
abr-57	97	1	1999	DATE
abr-57	98	1	rosen	PERSON
abr-57	98	2	1999	DATE
abr-57	99	1	rosen	PERSON
abr-57	100	1	sec	ORG
abr-57	101	1	sec	ORG
abr-57	101	2	2000	DATE
abr-57	102	1	sec	ORG
abr-57	102	2	arthur levitt	PERSON
abr-57	103	1	sec	ORG
abr-57	103	2	hamilton	PERSON
abr-57	103	3	2000	DATE
abr-57	105	1	hamilton	PERSON
abr-57	105	2	2000	DATE
abr-57	105	3	2000	DATE
abr-57	105	4	2000	DATE
abr-57	106	1	sec	ORG
abr-57	107	1	2001	DATE
abr-57	107	2	two	CARDINAL
abr-57	107	3	reg	CARDINAL
abr-57	108	1	first	ORDINAL
abr-57	111	1	reg	CARDINAL
abr-57	112	1	2002	DATE
abr-57	112	2	2002	DATE
abr-57	112	3	zitzewitz	ORG
abr-57	112	4	2002	DATE
abr-57	112	5	aslan	PERSON
abr-57	112	6	2003	DATE
abr-57	112	7	bailey et al.	PERSON
abr-57	112	8	2003	DATE
abr-57	112	9	heflin et al.	PERSON
abr-57	112	10	2003	DATE
abr-57	114	1	three	CARDINAL
abr-57	114	2	2011	DATE
abr-57	114	3	2	CARDINAL
abr-57	114	4	1	CARDINAL
abr-57	114	5	138	CARDINAL
abr-57	115	1	1	CARDINAL
abr-57	116	1	at least two	CARDINAL
abr-57	118	1	#"$"%	MONEY
abr-57	119	1	the second quarters of 1993, 1994	DATE
abr-57	119	2	1995	DATE
abr-57	121	1	the second quarter of 1996	DATE
abr-57	124	1	the second quarter of 1999	DATE
abr-57	125	1	reg	CARDINAL
abr-57	126	1	the second quarter of 2001	DATE
abr-57	127	1	reg	CARDINAL
abr-57	128	1	anova	ORG
abr-57	129	1	anova	ORG
abr-57	130	1	anova	ORG
abr-57	130	2	more than two	CARDINAL
abr-57	131	1	tukey	ORG
abr-57	131	2	2000	DATE
abr-57	132	1	150	CARDINAL
abr-57	132	2	50	CARDINAL
abr-57	133	1	1	CARDINAL
abr-57	133	2	the standard & poor’s	ORG
abr-57	134	1	2.	CARDINAL
abr-57	134	2	2520	CARDINAL
abr-57	134	3	3010	CARDINAL
abr-57	134	4	3020	CARDINAL
abr-57	134	5	3030	CARDINAL
abr-57	134	6	4510	CARDINAL
abr-57	135	1	3	CARDINAL
abr-57	135	2	the second quarter	DATE
abr-57	136	1	4	CARDINAL
abr-57	136	2	their fiscal year	DATE
abr-57	136	3	december 31	DATE
abr-57	138	1	2520	CARDINAL
abr-57	138	2	3010	CARDINAL
abr-57	138	3	3020	CARDINAL
abr-57	138	4	3030	CARDINAL
abr-57	138	5	4510	CARDINAL
abr-57	139	1	pslra	NORP
abr-57	139	2	reg.-fd	ORG
abr-57	139	3	the fourth quarter	DATE
abr-57	140	1	the fourth quarter	DATE
abr-57	140	2	december 22nd	DATE
abr-57	140	3	the beginning of the first calendar quarter	DATE
abr-57	141	1	second	ORDINAL
abr-57	141	2	quarter	DATE
abr-57	143	1	second	ORDINAL
abr-57	143	2	quarter of 1995	DATE
abr-57	144	1	this quarter	DATE
abr-57	144	2	second	ORDINAL
abr-57	144	3	quarter of the three years (1993, 1994	DATE
abr-57	144	4	1995	DATE
abr-57	144	5	first	ORDINAL
abr-57	145	1	pier advances	PERSON
abr-57	145	2	2011	DATE
abr-57	146	1	2	CARDINAL
abr-57	146	2	1	CARDINAL
abr-57	146	3	138	CARDINAL
abr-57	146	4	1	CARDINAL
abr-57	146	5	second	ORDINAL
abr-57	146	6	quarter of the year	DATE
abr-57	147	1	the second quarter of 1993, 1994, 1995, 1996,	DATE
abr-57	147	2	1999	DATE
abr-57	147	3	2001	DATE
abr-57	148	1	standard & poor’s	ORG
abr-57	149	1	50	CARDINAL
abr-57	163	1	johnson	GPE
abr-57	163	2	2001	DATE
abr-57	164	1	1993 2001 2000 1999 1998 1997 1996 1995 1994	DATE
abr-57	164	2	december 22, 1995	DATE
abr-57	164	3	november 3, 1998	DATE
abr-57	164	4	october 23, 2000	DATE
abr-57	164	5	post-reg	EVENT
abr-57	165	1	2011	DATE
abr-57	165	2	2	CARDINAL
abr-57	165	3	1	CARDINAL
abr-57	165	4	138	CARDINAL
abr-57	167	1	appendix e.	PERSON
abr-57	168	1	612	CARDINAL
abr-57	169	1	1	CARDINAL
abr-57	169	2	1	CARDINAL
abr-57	169	3	2520	CARDINAL
abr-57	169	4	3000	CARDINAL
abr-57	169	5	4510	CARDINAL
abr-57	169	6	1993 11	DATE
abr-57	169	7	1994	DATE
abr-57	169	8	60 1996	DATE
abr-57	169	9	48 61 153 2001	DATE
abr-57	169	10	60	DATE
abr-57	169	11	257	CARDINAL
abr-57	169	12	161	CARDINAL
abr-57	169	13	199	CARDINAL
abr-57	169	14	612	CARDINAL
abr-57	169	15	anova	ORG
abr-57	170	1	anova	ORG
abr-57	170	2	2	CARDINAL
abr-57	170	3	3	CARDINAL
abr-57	170	4	anova	ORG
abr-57	170	5	at least two	CARDINAL
abr-57	170	6	39.159	CARDINAL
abr-57	171	1	2	CARDINAL
abr-57	171	2	anova	ORG
abr-57	172	1	2.620	CARDINAL
abr-57	172	2	241.125 596 0.405	QUANTITY
abr-57	172	3	288.652 599	CARDINAL
abr-57	172	4	3	CARDINAL
abr-57	173	1	dev. min	PERSON
abr-57	173	2	max	PERSON
abr-57	174	1	150	CARDINAL
abr-57	174	2	.00 1.63 square	QUANTITY
abr-57	174	3	1996	DATE
abr-57	174	4	150	CARDINAL
abr-57	175	1	.00 2.00 square	QUANTITY
abr-57	175	2	1999	DATE
abr-57	175	3	150	CARDINAL
abr-57	175	4	.00 2.45 square	QUANTITY
abr-57	175	5	2001	DATE
abr-57	175	6	150	CARDINAL
abr-57	175	7	3.46	CARDINAL
abr-57	175	8	4	CARDINAL
abr-57	175	9	1996	DATE
abr-57	175	10	1999	DATE
abr-57	175	11	2001	DATE
abr-57	175	12	1996	DATE
abr-57	175	13	1996 to 2001 -12.7182*** 1999 to 2001	DATE
abr-57	176	1	#$"%	MONEY
abr-57	177	1	anova	ORG
abr-57	177	2	four	CARDINAL
abr-57	178	1	six	CARDINAL
abr-57	179	1	4	CARDINAL
abr-57	180	1	greater than 3.63	CARDINAL
abr-57	180	2	.05	ORG
abr-57	180	3	4.40	CARDINAL
abr-57	181	1	4	CARDINAL
abr-57	181	2	2011	DATE
abr-57	182	1	2	CARDINAL
abr-57	182	2	1	CARDINAL
abr-57	182	3	138	CARDINAL
abr-57	182	4	1993, 1994 and	DATE
abr-57	182	5	1995	DATE
abr-57	182	6	first	ORDINAL
abr-57	182	7	1996	DATE
abr-57	185	1	0.01	CARDINAL
abr-57	185	2	five	CARDINAL
abr-57	185	3	six	CARDINAL
abr-57	187	1	perino (	ORG
abr-57	187	2	1997	DATE
abr-57	187	3	hamilton	PERSON
abr-57	187	4	1998	DATE
abr-57	187	5	sec	ORG
abr-57	187	6	1997	DATE
abr-57	187	7	the first year	DATE
abr-57	192	1	three	CARDINAL
abr-57	193	1	first	ORDINAL
abr-57	193	2	only three	CARDINAL
abr-57	195	1	second	ORDINAL
abr-57	196	1	three	CARDINAL
abr-57	201	1	congress	ORG
abr-57	201	2	sec	ORG
abr-57	207	1	one	CARDINAL
abr-57	209	1	pier advances	PERSON
abr-57	209	2	2011	DATE
abr-57	210	1	2	CARDINAL
abr-57	210	2	1	CARDINAL
abr-57	210	3	138	CARDINAL
abr-57	210	4	american institute of certified	ORG
abr-57	210	5	aicpa	ORG
abr-57	211	1	1994	DATE
abr-57	213	1	new york	GPE
abr-57	213	2	aicpa	ORG
abr-57	215	1	2000	DATE
abr-57	217	1	wall street journal	ORG
abr-57	217	2	august 16	DATE
abr-57	219	1	2001	DATE
abr-57	220	1	71	CARDINAL
abr-57	220	2	8-11	CARDINAL
abr-57	221	1	aslan, h. 2002	ORG
abr-57	223	1	avery	ORG
abr-57	223	2	j. 1996	ORG
abr-57	224	1	1995	DATE
abr-57	224	2	51	CARDINAL
abr-57	224	3	335	CARDINAL
abr-57	225	1	bailey	GPE
abr-57	225	2	w.	GPE
abr-57	225	3	li	PERSON
abr-57	225	4	mao	PERSON
abr-57	227	1	58	CARDINAL
abr-57	227	2	2487	CARDINAL
abr-57	228	1	baker	PERSON
abr-57	228	2	h., & haslem	ORG
abr-57	228	3	j. 1973	GPE
abr-57	230	1	136	CARDINAL
abr-57	230	2	64	CARDINAL
abr-57	231	1	barlas	GPE
abr-57	231	2	s. 1995.	ORG
abr-57	232	1	harbor ii	PERSON
abr-57	232	2	april	DATE
abr-57	232	3	12-15	CARDINAL
abr-57	233	1	barron, o.	ORG
abr-57	233	2	kile	PERSON
abr-57	233	3	1999	DATE
abr-57	234	1	md&a	ORG
abr-57	234	2	sec	ORG
abr-57	235	1	16	CARDINAL
abr-57	235	2	75	CARDINAL
abr-57	236	1	bentson	ORG
abr-57	236	2	1973	DATE
abr-57	237	1	1934	DATE
abr-57	238	1	american	NORP
abr-57	238	2	63	CARDINAL
abr-57	238	3	132	CARDINAL
abr-57	240	1	72	CARDINAL
abr-57	240	2	323	CARDINAL
abr-57	241	1	boyle	PERSON
abr-57	241	2	e., & knopf	ORG
abr-57	241	3	f. 1996	PERSON
abr-57	242	1	1995	DATE
abr-57	243	1	69	CARDINAL
abr-57	243	2	4448	CARDINAL
abr-57	244	1	bryan	PERSON
abr-57	244	2	s. 1997	ORG
abr-57	246	1	72	CARDINAL
abr-57	246	2	285	CARDINAL
abr-57	247	1	calderon	ORG
abr-57	247	2	j., & kowal	ORG
abr-57	249	1	journal of corporation law	ORG
abr-57	249	2	22	CARDINAL
abr-57	249	3	661	CARDINAL
abr-57	250	1	j. 1999.	ORG
abr-57	251	1	86	CARDINAL
abr-57	252	1	chandra	PERSON
abr-57	252	2	1975	DATE
abr-57	254	1	140	CARDINAL
abr-57	254	2	65	CARDINAL
abr-57	255	1	j. 1985	ORG
abr-57	257	1	48	CARDINAL
abr-57	257	2	5-81	CARDINAL
abr-57	258	1	1995	DATE
abr-57	258	2	h.r.	GPE
abr-57	259	1	369	CARDINAL
abr-57	259	2	104	CARDINAL
abr-57	260	1	1	CARDINAL
abr-57	260	2	141	CARDINAL
abr-57	262	1	november 28, 1995	DATE
abr-57	264	1	1995	DATE
abr-57	264	2	141	CARDINAL
abr-57	264	3	november 28	DATE
abr-57	265	1	j. 1999	ORG
abr-57	266	1	1998	DATE
abr-57	267	1	february	DATE
abr-57	267	2	17-21	DATE
abr-57	268	1	2011	DATE
abr-57	269	1	2	CARDINAL
abr-57	269	2	1	CARDINAL
abr-57	269	3	138	CARDINAL
abr-57	269	4	a. 1994	PERSON
abr-57	271	1	university of arkansas	ORG
abr-57	272	1	epstein	PERSON
abr-57	272	2	m., & pava	ORG
abr-57	272	3	m. 1994.	ORG
abr-57	273	1	annual	DATE
abr-57	274	1	10	CARDINAL
abr-57	274	2	60-68	CARDINAL
abr-57	275	1	epstein	PERSON
abr-57	275	2	m., & pava	ORG
abr-57	275	3	m. 1995.	PERSON
abr-57	276	1	md&a	ORG
abr-57	277	1	21	CARDINAL
abr-57	277	2	68–84	CARDINAL
abr-57	278	1	g., & xie	ORG
abr-57	278	2	j. 1992	ORG
abr-57	279	1	continua	PERSON
abr-57	280	1	9	CARDINAL
abr-57	280	2	46-80	DATE
abr-57	281	1	k. b	PERSON
abr-57	281	2	r. w. ingram	PERSON
abr-57	281	3	1983	DATE
abr-57	282	1	annual	DATE
abr-57	282	2	journal of business research	ORG
abr-57	282	3	11	CARDINAL
abr-57	282	4	49-60	CARDINAL
abr-57	283	1	k.	PERSON
abr-57	283	2	ingram	ORG
abr-57	283	3	& tennyson	PERSON
abr-57	283	4	1984	DATE
abr-57	285	1	journal of accounting research	ORG
abr-57	285	2	22	CARDINAL
abr-57	285	3	318	CARDINAL
abr-57	286	1	1998	DATE
abr-57	288	1	dartmouth college	ORG
abr-57	289	1	grundfest	ORG
abr-57	289	2	j., & perino	ORG
abr-57	290	1	the first year’s	DATE
abr-57	291	1	1995	DATE
abr-57	292	1	stanford	ORG
abr-57	293	1	hamilton	PERSON
abr-57	293	2	j., & trautmann	ORG
abr-57	293	3	1998	DATE
abr-57	294	1	1998	DATE
abr-57	296	1	chicago	GPE
abr-57	297	1	cch	PERSON
abr-57	298	1	hamilton	PERSON
abr-57	298	2	j.	PERSON
abr-57	298	3	t. trautmann	GPE
abr-57	298	4	2000	DATE
abr-57	299	1	10b5	CARDINAL
abr-57	299	2	10b5	CARDINAL
abr-57	300	1	chicago	GPE
abr-57	301	1	cch	PERSON
abr-57	302	1	k. 2000	PERSON
abr-57	305	1	wall street journal	ORG
abr-57	305	2	august 10	DATE
abr-57	305	3	hawkins	PERSON
abr-57	305	4	d., & hawkins	ORG
abr-57	305	5	1986	DATE
abr-57	306	1	annual	DATE
abr-57	307	1	morristown	GPE
abr-57	307	2	n.j	GPE
abr-57	309	1	healy	PERSON
abr-57	309	2	hutton, a., & palepu	ORG
abr-57	309	3	k. 1999	ORG
abr-57	311	1	16	CARDINAL
abr-57	311	2	485-520	CARDINAL
abr-57	312	1	healy	PERSON
abr-57	312	2	k. 2001	PERSON
abr-57	314	1	journal of accounting & economics	ORG
abr-57	314	2	31	CARDINAL
abr-57	314	3	405	CARDINAL
abr-57	315	1	heflin	PERSON
abr-57	315	2	f.	PERSON
abr-57	315	3	subramanyam	PERSON
abr-57	315	4	k., & zhang	ORG
abr-57	315	5	2003	DATE
abr-57	317	1	78	CARDINAL
abr-57	317	2	1	CARDINAL
abr-57	318	1	1987	DATE
abr-57	319	1	sec	ORG
abr-57	320	1	maryland	GPE
abr-57	320	2	summer	DATE
abr-57	320	3	11141123	DATE
abr-57	321	1	hooks, k., & moon	PERSON
abr-57	321	2	j. 1994	ORG
abr-57	323	1	7	CARDINAL
abr-57	323	2	41	CARDINAL
abr-57	324	1	hoskin, r.	ORG
abr-57	324	2	hughes	ORG
abr-57	324	3	j., & ricks	ORG
abr-57	324	4	w. 1986	PERSON
abr-57	326	1	journal of accounting research	ORG
abr-57	326	2	24	CARDINAL
abr-57	326	3	1	CARDINAL
abr-57	327	1	2011	DATE
abr-57	328	1	2	CARDINAL
abr-57	328	2	1	CARDINAL
abr-57	328	3	138	CARDINAL
abr-57	328	4	johnson	PERSON
abr-57	328	5	kasznik	PERSON
abr-57	328	6	r., & nelson	ORG
abr-57	330	1	journal of accounting research	ORG
abr-57	330	2	39	CARDINAL
abr-57	330	3	297327	CARDINAL
abr-57	331	1	kerr	ORG
abr-57	331	2	j. 1987	ORG
abr-57	333	1	maryland	GPE
abr-57	333	2	summer	DATE
abr-57	333	3	1071-1073	CARDINAL
abr-57	334	1	lang	ORG
abr-57	334	2	m., & lundholm	ORG
abr-57	334	3	1993	DATE
abr-57	336	1	journal of accounting research	ORG
abr-57	336	2	31	CARDINAL
abr-57	336	3	246	CARDINAL
abr-57	337	1	lang	PERSON
abr-57	337	2	m., & lundholm	ORG
abr-57	337	3	r. 1996	DATE
abr-57	339	1	71	CARDINAL
abr-57	339	2	467	CARDINAL
abr-57	342	1	securities regulation institute	ORG
abr-57	342	2	san diego	GPE
abr-57	342	3	california	GPE
abr-57	343	1	wasley	GPE
abr-57	343	2	c., & waymire	ORG
abr-57	343	3	1993	DATE
abr-57	345	1	48	CARDINAL
abr-57	345	2	896	CARDINAL
abr-57	346	1	rosen	PERSON
abr-57	347	1	u.s.	ORG
abr-57	348	1	october	DATE
abr-57	348	2	19-23	CARDINAL
abr-57	349	1	sec	ORG
abr-57	349	2	2000	DATE
abr-57	351	1	17	CARDINAL
abr-57	351	2	240	CARDINAL
abr-57	351	3	243	DATE
abr-57	351	4	249	CARDINAL
abr-57	352	1	sec	ORG
abr-57	353	1	1997	DATE
abr-57	354	1	congress	ORG
abr-57	354	2	the first year	DATE
abr-57	354	3	1995	DATE
abr-57	357	1	boca raton	GPE
abr-57	357	2	fl: chapman & hall/crc	ORG
abr-57	357	3	skinner	PERSON
abr-57	357	4	1995	DATE
abr-57	358	1	sec	ORG
abr-57	359	1	51	CARDINAL
abr-57	359	2	38-44	DATE
abr-57	360	1	skousen	PERSON
abr-57	360	2	k. 1991	PERSON
abr-57	361	1	sec	ORG
abr-57	362	1	cincinnati	GPE
abr-57	363	1	d., & tkac	ORG
abr-57	363	2	1997	DATE
abr-57	364	1	1995	DATE
abr-57	365	1	18	CARDINAL
abr-57	365	2	545	CARDINAL
abr-57	366	1	2002	DATE
abr-57	368	1	university of notre dame	ORG
abr-57	369	1	s. 2002	ORG
abr-57	371	1	washington d.c	GPE
abr-57	372	1	american finance association	ORG
abr-57	373	1	u.s. 104 th congress	ORG
abr-57	373	2	1	CARDINAL
abr-57	374	1	1995	DATE
abr-57	375	1	67	CARDINAL
abr-57	375	2	1995	DATE
abr-57	376	1	u.s. 105 th congress	ORG
abr-57	376	2	1998	DATE
abr-57	377	1	353	CARDINAL
abr-57	377	2	1998	DATE
abr-57	378	1	zitzewitz	ORG
abr-57	380	1	stanford graduate school of business working paper series	ORG
abr-57	381	1	chuck pier	PERSON
abr-57	381	2	angelo state university	ORG
abr-57	382	1	ph.d	ORG
abr-57	383	1	the university of texas	ORG
abr-57	383	2	arlington	GPE