id	sid	eid	entity	type
abr-75	1	1	2011	DATE
abr-75	1	2	2	CARDINAL
abr-75	1	3	2011	DATE
abr-75	2	1	2	CARDINAL
abr-75	2	2	1	CARDINAL
abr-75	2	3	231	CARDINAL
abr-75	2	4	231	CARDINAL
abr-75	2	5	paul holt	PERSON
abr-75	2	6	texas a&m university	ORG
abr-75	2	7	kingsville	GPE
abr-75	10	1	thirty years ago	DATE
abr-75	10	2	patz, 1981	ORG
abr-75	10	3	the previous fifty years	DATE
abr-75	11	1	eighty years	DATE
abr-75	12	1	one	CARDINAL
abr-75	14	1	one	CARDINAL
abr-75	14	2	many years	DATE
abr-75	19	1	eighty years	DATE
abr-75	20	1	two	CARDINAL
abr-75	20	2	the past decade	DATE
abr-75	21	1	three	CARDINAL
abr-75	21	2	1971	DATE
abr-75	21	3	davidson et al.	PERSON
abr-75	21	4	1976	DATE
abr-75	21	5	parker	ORG
abr-75	21	6	1977	DATE
abr-75	23	1	parker	ORG
abr-75	23	2	1977	DATE
abr-75	23	3	three	CARDINAL
abr-75	23	4	holt advances	PERSON
abr-75	23	5	2011	DATE
abr-75	23	6	2	CARDINAL
abr-75	23	7	1	CARDINAL
abr-75	23	8	231	CARDINAL
abr-75	23	9	232	CARDINAL
abr-75	23	10	fasb	ORG
abr-75	23	11	december 1974	DATE
abr-75	24	1	1,050	CARDINAL
abr-75	24	2	u.s.	GPE
abr-75	24	3	three years	DATE
abr-75	25	1	the ages	DATE
abr-75	26	1	1978	DATE
abr-75	26	2	three	CARDINAL
abr-75	26	3	three	CARDINAL
abr-75	26	4	three	CARDINAL
abr-75	27	1	three	CARDINAL
abr-75	28	1	the most recent decade	DATE
abr-75	29	1	2002	DATE
abr-75	32	1	six	CARDINAL
abr-75	36	1	four	CARDINAL
abr-75	38	1	2003	DATE
abr-75	39	1	two	CARDINAL
abr-75	39	2	fiscal year	DATE
abr-75	40	1	4,972	CARDINAL
abr-75	40	2	1985-2001	DATE
abr-75	43	1	2005	DATE
abr-75	46	1	2005	DATE
abr-75	47	1	american	NORP
abr-75	47	2	two	CARDINAL
abr-75	48	1	adr	ORG
abr-75	50	1	2005a	DATE
abr-75	50	2	u.k.	GPE
abr-75	50	3	20	CARDINAL
abr-75	53	1	holt advances	PERSON
abr-75	53	2	2011	DATE
abr-75	54	1	2	CARDINAL
abr-75	54	2	1	CARDINAL
abr-75	54	3	231	CARDINAL
abr-75	54	4	2005b	DATE
abr-75	54	5	u.k.	GPE
abr-75	54	6	1983	DATE
abr-75	54	7	u.k.	GPE
abr-75	54	8	20	CARDINAL
abr-75	55	1	20	CARDINAL
abr-75	56	1	the official year	DATE
abr-75	58	1	2006	DATE
abr-75	58	2	u.k.	GPE
abr-75	58	3	20	CARDINAL
abr-75	61	1	liu	PERSON
abr-75	61	2	2006	DATE
abr-75	64	1	2007	DATE
abr-75	65	1	130	MONEY
abr-75	65	2	130	MONEY
abr-75	66	1	ten years	DATE
abr-75	66	2	four years	DATE
abr-75	66	3	130	CARDINAL
abr-75	66	4	six years	DATE
abr-75	68	1	two	CARDINAL
abr-75	71	1	the current year	DATE
abr-75	71	2	mid-year	DATE
abr-75	73	1	the particular year	DATE
abr-75	74	1	1	CARDINAL
abr-75	74	2	each year	DATE
abr-75	74	3	2	CARDINAL
abr-75	74	4	each year	DATE
abr-75	74	5	3	CARDINAL
abr-75	74	6	each year	DATE
abr-75	74	7	4	CARDINAL
abr-75	74	8	each year	DATE
abr-75	74	9	5	CARDINAL
abr-75	74	10	each year	DATE
abr-75	74	11	6	CARDINAL
abr-75	75	1	1	CARDINAL
abr-75	75	2	2	CARDINAL
abr-75	75	3	4	CARDINAL
abr-75	75	4	3	CARDINAL
abr-75	75	5	the nearest year	DATE
abr-75	75	6	5	CARDINAL
abr-75	75	7	6	CARDINAL
abr-75	76	1	5	CARDINAL
abr-75	76	2	6	CARDINAL
abr-75	77	1	the base year	DATE
abr-75	77	2	twenty	CARDINAL
abr-75	77	3	2011	DATE
abr-75	78	1	2	CARDINAL
abr-75	78	2	1	CARDINAL
abr-75	78	3	231	CARDINAL
abr-75	78	4	234	CARDINAL
abr-75	78	5	the previous twenty years	DATE
abr-75	79	1	ten years	DATE
abr-75	80	1	each subsequent year	DATE
abr-75	80	2	the current year	DATE
abr-75	80	3	six-month	DATE
abr-75	90	1	1	CARDINAL
abr-75	90	2	i. aa	PERSON
abr-75	92	1	ri = bi	PERSON
abr-75	92	2	ri	GPE
abr-75	92	3	i. long-term	PERSON
abr-75	93	1	1	CARDINAL
abr-75	93	2	2	CARDINAL
abr-75	93	3	3	CARDINAL
abr-75	93	4	4	CARDINAL
abr-75	94	1	1	CARDINAL
abr-75	94	2	2	CARDINAL
abr-75	96	1	2	CARDINAL
abr-75	97	1	3	CARDINAL
abr-75	97	2	4	CARDINAL
abr-75	98	1	3	CARDINAL
abr-75	98	2	mid-year	DATE
abr-75	99	1	4	CARDINAL
abr-75	99	2	first	ORDINAL
abr-75	100	1	first	ORDINAL
abr-75	103	1	less than a year	DATE
abr-75	104	1	holt advances	PERSON
abr-75	104	2	2011	DATE
abr-75	105	1	2	CARDINAL
abr-75	105	2	1	CARDINAL
abr-75	105	3	231	CARDINAL
abr-75	108	1	mid-year	DATE
abr-75	108	2	six months	DATE
abr-75	112	1	the current year	DATE
abr-75	114	1	many years	DATE
abr-75	116	1	1978	DATE
abr-75	116	2	three	CARDINAL
abr-75	116	3	petersen	PERSON
abr-75	116	4	1971	DATE
abr-75	116	5	davidson	GPE
abr-75	116	6	1976	DATE
abr-75	116	7	parker	ORG
abr-75	116	8	1977	DATE
abr-75	117	1	three	CARDINAL
abr-75	118	1	three	CARDINAL
abr-75	123	1	six	CARDINAL
abr-75	124	1	six	CARDINAL
abr-75	124	2	5	CARDINAL
abr-75	124	3	6	CARDINAL
abr-75	125	1	three	CARDINAL
abr-75	125	2	ingersoll-rand	ORG
abr-75	126	1	1	CARDINAL
abr-75	126	2	4	CARDINAL
abr-75	126	3	twenty consecutive fiscal years	DATE
abr-75	127	1	british	NORP
abr-75	127	2	u.s.	GPE
abr-75	128	1	three	CARDINAL
abr-75	128	2	forty	CARDINAL
abr-75	128	3	1	CARDINAL
abr-75	128	4	4	CARDINAL
abr-75	128	5	5	CARDINAL
abr-75	128	6	6	CARDINAL
abr-75	129	1	holt advances	PERSON
abr-75	129	2	2011	DATE
abr-75	129	3	2	CARDINAL
abr-75	129	4	1	CARDINAL
abr-75	129	5	231	CARDINAL
abr-75	129	6	first	ORDINAL
abr-75	130	1	the base year	DATE
abr-75	130	2	twenty	CARDINAL
abr-75	130	3	the twenty fiscal year	DATE
abr-75	130	4	the base year	DATE
abr-75	131	1	one hundred	CARDINAL
abr-75	131	2	thirty years	DATE
abr-75	132	1	the latter ten years	DATE
abr-75	132	2	2000-2009	DATE
abr-75	133	1	5	CARDINAL
abr-75	133	2	6	CARDINAL
abr-75	133	3	120	CARDINAL
abr-75	133	4	forty	CARDINAL
abr-75	133	5	three	CARDINAL
abr-75	133	6	120	CARDINAL
abr-75	133	7	1,200	CARDINAL
abr-75	133	8	120	CARDINAL
abr-75	133	9	ten years	DATE
abr-75	134	1	10.94	CARDINAL
abr-75	134	2	2.99	CARDINAL
abr-75	134	3	4.98	CARDINAL
abr-75	134	4	2.04	CARDINAL
abr-75	134	5	ingersoll-rand	ORG
abr-75	134	6	3.40	MONEY
abr-75	134	7	10.94 2.81 seventeen percent	PERCENT
abr-75	134	8	less than 1%	PERCENT
abr-75	134	9	74%	PERCENT
abr-75	134	10	less than 5%	PERCENT
abr-75	134	11	99%	PERCENT
abr-75	134	12	less than 10%	PERCENT
abr-75	134	13	more than 10.94%	PERCENT
abr-75	135	1	the last one or two years	DATE
abr-75	136	1	1,200	CARDINAL
abr-75	137	1	1990	DATE
abr-75	137	2	2000	DATE
abr-75	138	1	the first ten years	DATE
abr-75	139	1	1	CARDINAL
abr-75	139	2	three	CARDINAL
abr-75	139	3	2	CARDINAL
abr-75	140	1	twenty-year	DATE
abr-75	141	1	7.34	CARDINAL
abr-75	141	2	2.15	CARDINAL
abr-75	141	3	16.01	CARDINAL
abr-75	141	4	5.75	MONEY
abr-75	141	5	ingersoll-rand 8.29	ORG
abr-75	141	6	16.01	CARDINAL
abr-75	141	7	three percent	PERCENT
abr-75	141	8	less than a	DATE
abr-75	141	9	1%	PERCENT
abr-75	141	10	26%	PERCENT
abr-75	141	11	less than 5%	PERCENT
abr-75	141	12	94%	PERCENT
abr-75	141	13	less than	PERCENT
abr-75	141	14	15%	PERCENT
abr-75	141	15	greater than 16.01%	PERCENT
abr-75	145	1	holt advances	PERSON
abr-75	145	2	2011	DATE
abr-75	146	1	2	CARDINAL
abr-75	146	2	1	CARDINAL
abr-75	146	3	231	CARDINAL
abr-75	149	1	d.	NORP
abr-75	149	2	t.	GPE
abr-75	149	3	shakespeare	PERSON
abr-75	149	4	2007	DATE
abr-75	151	1	130	CARDINAL
abr-75	152	1	12	CARDINAL
abr-75	152	2	557	CARDINAL
abr-75	153	1	davidson	ORG
abr-75	153	2	s.	GPE
abr-75	153	3	stickney	GPE
abr-75	153	4	c., & weil	ORG
abr-75	153	5	1976	DATE
abr-75	156	1	new york	GPE
abr-75	156	2	mcgraw-hill	ORG
abr-75	157	1	g., & joseph, n. 2005a	ORG
abr-75	158	1	20	CARDINAL
abr-75	158	2	20	CARDINAL
abr-75	158	3	763	CARDINAL
abr-75	159	1	2005b	DATE
abr-75	160	1	u.k.	GPE
abr-75	160	2	20	CARDINAL
abr-75	161	1	2	CARDINAL
abr-75	161	2	108	CARDINAL
abr-75	162	1	g., & joseph, n. 2006	ORG
abr-75	163	1	u.k.	GPE
abr-75	163	2	20	CARDINAL
abr-75	164	1	accounting & finance	ORG
abr-75	164	2	46	CARDINAL
abr-75	164	3	429-455	CARDINAL
abr-75	165	1	j. 1978	ORG
abr-75	168	1	53	CARDINAL
abr-75	168	2	952	CARDINAL
abr-75	169	1	bae	ORG
abr-75	169	2	s., & chung	ORG
abr-75	169	3	j. 2005	GPE
abr-75	171	1	28	CARDINAL
abr-75	171	2	555-573	CARDINAL
abr-75	172	1	liu	PERSON
abr-75	174	1	journal of international accounting research	ORG
abr-75	175	1	5	CARDINAL
abr-75	175	2	67	CARDINAL
abr-75	175	3	louis, h. 2003	ORG
abr-75	177	1	78	CARDINAL
abr-75	177	2	1027-1047	CARDINAL
abr-75	178	1	parker	ORG
abr-75	178	2	j. 1977.	ORG
abr-75	180	1	52	CARDINAL
abr-75	180	2	69-96	CARDINAL
abr-75	181	1	patz	PERSON
abr-75	181	2	1981	DATE
abr-75	183	1	21	CARDINAL
abr-75	183	2	207	CARDINAL
abr-75	184	1	petersen	PERSON
abr-75	184	2	1971	DATE
abr-75	186	1	ph.d	NORP
abr-75	187	1	university of washington	ORG
abr-75	188	1	j. 2002	ORG
abr-75	190	1	18	CARDINAL
abr-75	190	2	25	CARDINAL
abr-75	191	1	j. 2005	PERSON
abr-75	194	1	journal of international financial management & accounting	ORG
abr-75	194	2	16	CARDINAL
abr-75	194	3	97	CARDINAL
abr-75	195	1	paul holt	PERSON
abr-75	195	2	texas a&m university	ORG
abr-75	195	3	kingsville	GPE
abr-75	196	1	oklahoma state university	ORG