id	sid	eid	entity	type
abr-92	1	1	uafs advances	PERSON
abr-92	1	2	2012	CARDINAL
abr-92	1	3	lowrez	PERSON
abr-92	1	4	2).pdf holt	ORG
abr-92	1	5	2012	DATE
abr-92	2	1	3	CARDINAL
abr-92	2	2	1	CARDINAL
abr-92	2	3	113	CARDINAL
abr-92	2	4	paul holt	PERSON
abr-92	2	5	texas a&m university	ORG
abr-92	2	6	kingsville	GPE
abr-92	3	1	three	CARDINAL
abr-92	4	1	u.s.	GPE
abr-92	5	1	1993	DATE
abr-92	9	1	two	CARDINAL
abr-92	9	2	1993	DATE
abr-92	11	1	first	ORDINAL
abr-92	11	2	the third quarter	DATE
abr-92	13	1	the united states	GPE
abr-92	13	2	four	CARDINAL
abr-92	14	1	first	ORDINAL
abr-92	14	2	1965	DATE
abr-92	14	3	1975	DATE
abr-92	14	4	1981	DATE
abr-92	15	1	asc 830	PERSON
abr-92	16	1	holt	ORG
abr-92	16	2	2003	DATE
abr-92	17	1	the united states	GPE
abr-92	17	2	asc 830	FAC
abr-92	20	1	u.s.	GPE
abr-92	21	1	houston	GPE
abr-92	21	2	1986	DATE
abr-92	22	1	the united states	GPE
abr-92	24	1	one	CARDINAL
abr-92	27	1	2012	DATE
abr-92	28	1	3	CARDINAL
abr-92	28	2	1	CARDINAL
abr-92	28	3	113	CARDINAL
abr-92	28	4	119 114	CARDINAL
abr-92	33	1	eight decades	DATE
abr-92	35	1	one	CARDINAL
abr-92	36	1	1972	DATE
abr-92	37	1	sundem	GPE
abr-92	37	2	1973	DATE
abr-92	38	1	1973	DATE
abr-92	38	2	1993	DATE
abr-92	39	1	the past decade	DATE
abr-92	40	1	2002	DATE
abr-92	40	2	fasb	GPE
abr-92	41	1	louis	PERSON
abr-92	41	2	2003	DATE
abr-92	43	1	2005	DATE
abr-92	44	1	2006	DATE
abr-92	44	2	u.k.	GPE
abr-92	44	3	20	CARDINAL
abr-92	47	1	2005a	DATE
abr-92	49	1	2005b	DATE
abr-92	49	2	u.k.	GPE
abr-92	49	3	1983	DATE
abr-92	49	4	u.k.	GPE
abr-92	49	5	20	CARDINAL
abr-92	50	1	20	CARDINAL
abr-92	51	1	the official year	DATE
abr-92	53	1	2005	DATE
abr-92	54	1	liu	PERSON
abr-92	54	2	2006	DATE
abr-92	58	1	2007	DATE
abr-92	59	1	two	CARDINAL
abr-92	61	1	holt	PERSON
abr-92	61	2	2006	DATE
abr-92	61	3	eight	CARDINAL
abr-92	64	1	holt advances	PERSON
abr-92	64	2	2012	DATE
abr-92	65	1	3	CARDINAL
abr-92	65	2	1	CARDINAL
abr-92	65	3	113	CARDINAL
abr-92	65	4	sixty	CARDINAL
abr-92	65	5	u.s.	GPE
abr-92	66	1	annual	DATE
abr-92	66	2	ten consecutive years ending in 2009	DATE
abr-92	67	1	sixty	CARDINAL
abr-92	67	2	u.s.	GPE
abr-92	67	3	u.s.	GPE
abr-92	67	4	three	CARDINAL
abr-92	67	5	the five years 2005-2009	DATE
abr-92	67	6	900	CARDINAL
abr-92	68	1	ten years	DATE
abr-92	68	2	2000-2009	DATE
abr-92	69	1	three	CARDINAL
abr-92	69	2	the five years	DATE
abr-92	69	3	sixty	CARDINAL
abr-92	70	1	euros	DATE
abr-92	71	1	three	CARDINAL
abr-92	73	1	8	MONEY
abr-92	73	2	52	MONEY
abr-92	74	1	more recent years	DATE
abr-92	77	1	three	CARDINAL
abr-92	78	1	each year	DATE
abr-92	78	2	three	CARDINAL
abr-92	78	3	fifteen	CARDINAL
abr-92	79	1	first	ORDINAL
abr-92	79	2	third	ORDINAL
abr-92	79	3	three	CARDINAL
abr-92	79	4	the five years	DATE
abr-92	86	1	all the years	DATE
abr-92	89	1	three	CARDINAL
abr-92	89	2	petersen	PERSON
abr-92	89	3	1971	DATE
abr-92	89	4	davidson et al	PERSON
abr-92	90	1	1976	DATE
abr-92	90	2	parker	PERSON
abr-92	90	3	1977	DATE
abr-92	92	1	ketz	PERSON
abr-92	92	2	1977	DATE
abr-92	92	3	three	CARDINAL
abr-92	92	4	1978	DATE
abr-92	93	1	three	CARDINAL
abr-92	94	1	three	CARDINAL
abr-92	99	1	holt	GPE
abr-92	99	2	2012	DATE
abr-92	100	1	1,200	CARDINAL
abr-92	100	2	18 percent	PERCENT
abr-92	100	3	less than 1 percent	PERCENT
abr-92	100	4	79 percent	PERCENT
abr-92	100	5	holt	GPE
abr-92	100	6	2012	DATE
abr-92	101	1	3	CARDINAL
abr-92	101	2	1	CARDINAL
abr-92	101	3	113	CARDINAL
abr-92	101	4	119 116	CARDINAL
abr-92	101	5	less than 5 percent	PERCENT
abr-92	101	6	99 percent	PERCENT
abr-92	101	7	less than 10 percent	PERCENT
abr-92	101	8	more than 11.37 percent	PERCENT
abr-92	101	9	holt	ORG
abr-92	101	10	2012	DATE
abr-92	102	1	two	CARDINAL
abr-92	102	2	the united states	GPE
abr-92	103	1	three	CARDINAL
abr-92	103	2	asc 830	FAC
abr-92	103	3	asc 830	FAC
abr-92	104	1	u.s.	GPE
abr-92	104	2	three	CARDINAL
abr-92	105	1	three	CARDINAL
abr-92	105	2	two	CARDINAL
abr-92	105	3	u.s.	GPE
abr-92	107	1	asc 830	FAC
abr-92	110	1	evenly over the year	DATE
abr-92	111	1	1987	DATE
abr-92	112	1	asc 830	FAC
abr-92	115	1	the year	DATE
abr-92	117	1	patz	PERSON
abr-92	117	2	1978	DATE
abr-92	119	1	1974	DATE
abr-92	120	1	patz	PERSON
abr-92	120	2	1977	DATE
abr-92	120	3	patz	PERSON
abr-92	120	4	1981	DATE
abr-92	125	1	1982	DATE
abr-92	125	2	three	CARDINAL
abr-92	125	3	1	CARDINAL
abr-92	125	4	2	CARDINAL
abr-92	125	5	3	CARDINAL
abr-92	127	1	u.s.	GPE
abr-92	127	2	2012	DATE
abr-92	128	1	3	CARDINAL
abr-92	128	2	1	CARDINAL
abr-92	128	3	113	CARDINAL
abr-92	130	1	three	CARDINAL
abr-92	136	1	u.s.	GPE
abr-92	137	1	u.s.	GPE
abr-92	141	1	ten	CARDINAL
abr-92	141	2	six	CARDINAL
abr-92	141	3	finland	GPE
abr-92	141	4	france	GPE
abr-92	141	5	germany	GPE
abr-92	141	6	italy	GPE
abr-92	141	7	netherlands	GPE
abr-92	141	8	spain	GPE
abr-92	141	9	six	CARDINAL
abr-92	142	1	six	CARDINAL
abr-92	143	1	first	ORDINAL
abr-92	143	2	third	ORDINAL
abr-92	143	3	1	CARDINAL
abr-92	143	4	first	ORDINAL
abr-92	143	5	third	ORDINAL
abr-92	143	6	year	DATE
abr-92	144	1	2005	DATE
abr-92	144	2	2.203	CARDINAL
abr-92	144	3	2.196	MONEY
abr-92	144	4	2.066	CARDINAL
abr-92	144	5	3.267	CARDINAL
abr-92	144	6	2.124	TIME
abr-92	144	7	2.120	CARDINAL
abr-92	144	8	2.208	CARDINAL
abr-92	144	9	2008	DATE
abr-92	144	10	2.080	CARDINAL
abr-92	144	11	2.213	CARDINAL
abr-92	144	12	2.202	MONEY
abr-92	144	13	2009	DATE
abr-92	144	14	2.119	CARDINAL
abr-92	144	15	2.169	CARDINAL
abr-92	144	16	2.118	CARDINAL
abr-92	144	17	2.411	CARDINAL
abr-92	144	18	first	ORDINAL
abr-92	144	19	third	ORDINAL
abr-92	144	20	the year	DATE
abr-92	145	1	first	ORDINAL
abr-92	145	2	third	ORDINAL
abr-92	145	3	the year	DATE
abr-92	146	1	2	CARDINAL
abr-92	146	2	us dollars	MONEY
abr-92	146	3	six	CARDINAL
abr-92	146	4	monthly	DATE
abr-92	146	5	january, 2001 october,	DATE
abr-92	146	6	2009	DATE
abr-92	146	7	finland	GPE
abr-92	147	1	france	GPE
abr-92	147	2	germany	GPE
abr-92	147	3	italy	GPE
abr-92	148	1	netherlands	GPE
abr-92	148	2	spain	GPE
abr-92	148	3	.0009	GPE
abr-92	148	4	.0028 .0069	DATE
abr-92	148	5	1 7 6 5 3 4 2	TIME
abr-92	148	6	six	CARDINAL
abr-92	150	1	1	CARDINAL
abr-92	150	2	three	CARDINAL
abr-92	150	3	five study years	DATE
abr-92	150	4	three years	DATE
abr-92	150	5	first	ORDINAL
abr-92	150	6	third	ORDINAL
abr-92	151	1	u.s.	GPE
abr-92	151	2	asc 830	FAC
abr-92	152	1	first	ORDINAL
abr-92	152	2	third	ORDINAL
abr-92	152	3	four	CARDINAL
abr-92	152	4	five study years	DATE
abr-92	153	1	holt advances	PERSON
abr-92	153	2	2012	DATE
abr-92	154	1	3	CARDINAL
abr-92	154	2	1	CARDINAL
abr-92	154	3	113	CARDINAL
abr-92	154	4	three	CARDINAL
abr-92	154	5	two	CARDINAL
abr-92	154	6	u.s.	GPE
abr-92	154	7	asc 830	FAC
abr-92	154	8	one	CARDINAL
abr-92	154	9	only one	CARDINAL
abr-92	156	1	one	CARDINAL
abr-92	158	1	w., & dukes	ORG
abr-92	158	2	1972	DATE
abr-92	160	1	47(april	CARDINAL
abr-92	160	2	320	CARDINAL
abr-92	161	1	w., & dukes	ORG
abr-92	163	1	48(july	DATE
abr-92	163	2	549-559	CARDINAL
abr-92	164	1	1993	DATE
abr-92	166	1	december	DATE
abr-92	166	2	1	CARDINAL
abr-92	167	1	d.	NORP
abr-92	167	2	t.	GPE
abr-92	167	3	shakespeare	PERSON
abr-92	167	4	2007	DATE
abr-92	169	1	130	CARDINAL
abr-92	170	1	12(4	CARDINAL
abr-92	170	2	557	CARDINAL
abr-92	171	1	davidson	ORG
abr-92	171	2	s.	GPE
abr-92	171	3	stickney	GPE
abr-92	171	4	c., & weil	ORG
abr-92	171	5	1976	DATE
abr-92	174	1	new york	GPE
abr-92	174	2	mcgraw-hall	ORG
abr-92	175	1	i. 1987	PERSON
abr-92	177	1	69-85	CARDINAL
abr-92	178	1	1975	DATE
abr-92	180	1	8	CARDINAL
abr-92	180	2	stamford	GPE
abr-92	180	3	connecticut	GPE
abr-92	180	4	fasb	ORG
abr-92	182	1	1981	DATE
abr-92	184	1	52	DATE
abr-92	185	1	stamford	GPE
abr-92	185	2	connecticut	GPE
abr-92	185	3	fasb	ORG
abr-92	185	4	holt	PERSON
abr-92	185	5	2003	DATE
abr-92	187	1	cincinnati	GPE
abr-92	187	2	ohio	GPE
abr-92	187	3	thomson learning	ORG
abr-92	188	1	holt	PERSON
abr-92	188	2	2006	DATE
abr-92	190	1	67	CARDINAL
abr-92	191	1	holt	PERSON
abr-92	191	2	e. 2012	PERSON
abr-92	193	1	2(1	CARDINAL
abr-92	193	2	231	CARDINAL
abr-92	194	1	houston	GPE
abr-92	194	2	1986	DATE
abr-92	195	1	u.s.	GPE
abr-92	197	1	ph.d	NORP
abr-92	199	1	university of washington	ORG
abr-92	200	1	g., & joseph, n. 2005a	ORG
abr-92	201	1	20	CARDINAL
abr-92	201	2	20(7	GPE
abr-92	201	3	763	CARDINAL
abr-92	202	1	2005b	DATE
abr-92	203	1	u.k.	GPE
abr-92	203	2	20	CARDINAL
abr-92	204	1	2(1	CARDINAL
abr-92	204	2	108	CARDINAL
abr-92	205	1	g., & joseph, n. 2006	ORG
abr-92	206	1	u.k.	GPE
abr-92	206	2	20	CARDINAL
abr-92	207	1	accounting & finance	ORG
abr-92	207	2	46(3	CARDINAL
abr-92	207	3	429-455	CARDINAL
abr-92	208	1	1977	DATE
abr-92	209	1	ph.d	NORP
abr-92	211	1	virginia polytechnic institute	ORG
abr-92	212	1	holt advances	PERSON
abr-92	212	2	2012	DATE
abr-92	213	1	3	CARDINAL
abr-92	213	2	1	CARDINAL
abr-92	213	3	113	CARDINAL
abr-92	213	4	119 119 ketz	QUANTITY
abr-92	213	5	j. 1978	ORG
abr-92	215	1	952	CARDINAL
abr-92	216	1	taek h.	ORG
abr-92	216	2	bae	ORG
abr-92	216	3	s., & chung	ORG
abr-92	216	4	j. 2005	GPE
abr-92	218	1	28(4	CARDINAL
abr-92	218	2	555-573	QUANTITY
abr-92	219	1	liu	PERSON
abr-92	221	1	journal of international accounting research	ORG
abr-92	221	2	5(1	CARDINAL
abr-92	221	3	67	CARDINAL
abr-92	222	1	louis, h. 2003	ORG
abr-92	224	1	1027-1047	CARDINAL
abr-92	225	1	r. & sundem	ORG
abr-92	225	2	1973	DATE
abr-92	227	1	80	CARDINAL
abr-92	228	1	l. 1982.	ORG
abr-92	230	1	greenwich	GPE
abr-92	230	2	connecticut	GPE
abr-92	231	1	parker	ORG
abr-92	231	2	j. 1977.	ORG
abr-92	233	1	69	CARDINAL
abr-92	234	1	patz	PERSON
abr-92	234	2	1977	DATE
abr-92	236	1	4(3	CARDINAL
abr-92	236	2	311	CARDINAL
abr-92	237	1	patz	PERSON
abr-92	239	1	44(1	CARDINAL
abr-92	239	2	66	CARDINAL
abr-92	240	1	patz	PERSON
abr-92	240	2	1981	DATE
abr-92	242	1	207	CARDINAL
abr-92	243	1	petersen	PERSON
abr-92	243	2	1971	DATE
abr-92	245	1	ph.d	NORP
abr-92	246	1	university of washington	ORG
abr-92	247	1	j. 2002	ORG
abr-92	249	1	18(4	CARDINAL
abr-92	249	2	25	CARDINAL
abr-92	249	3	j. 2005	PERSON
abr-92	252	1	journal of international financial management & accounting	ORG
abr-92	252	2	16(2	CARDINAL
abr-92	252	3	97	CARDINAL
abr-92	253	1	paul holt	PERSON
abr-92	253	2	texas a&m university	ORG
abr-92	253	3	kingsville	GPE
abr-92	254	1	ph.d	ORG
abr-92	255	1	oklahoma state university	ORG
abr-92	257	1	american journal of economics and business administration	ORG