id	sid	eid	entity	type
ajfa-10095	1	1	microsoft	ORG
ajfa-10095	1	2	10095-37142	DATE
ajfa-10095	1	3	asian	NORP
ajfa-10095	1	4	finance & accounting	ORG
ajfa-10095	1	5	1946-052x 2016	MONEY
ajfa-10095	1	6	8	CARDINAL
ajfa-10095	1	7	2	CARDINAL
ajfa-10095	1	8	95	DATE
ajfa-10095	1	9	guang-zheng chen department of accounting	PERSON
ajfa-10095	1	10	feng chia university no.100	ORG
ajfa-10095	1	11	taichung 40724	GPE
ajfa-10095	1	12	taiwan	GPE
ajfa-10095	1	13	r.o.c.	GPE
ajfa-10095	2	1	oct. 1	DATE
ajfa-10095	2	2	2016	DATE
ajfa-10095	2	3	oct. 20	DATE
ajfa-10095	2	4	2016	DATE
ajfa-10095	2	5	december 1	DATE
ajfa-10095	2	6	2016	DATE
ajfa-10095	2	7	d&o	NORP
ajfa-10095	2	8	d&o	NORP
ajfa-10095	5	1	d&o	NORP
ajfa-10095	6	1	taiwanese	NORP
ajfa-10095	6	2	d&o	NORP
ajfa-10095	7	1	d&o	NORP
ajfa-10095	8	1	d&o	NORP
ajfa-10095	8	2	asian journal of finance & accounting	ORG
ajfa-10095	8	3	1946-052x 2016	MONEY
ajfa-10095	8	4	8	CARDINAL
ajfa-10095	8	5	2	CARDINAL
ajfa-10095	8	6	96 1	DATE
ajfa-10095	8	7	d&o	NORP
ajfa-10095	9	1	d&o	NORP
ajfa-10095	9	2	2002	DATE
ajfa-10095	9	3	chung and wynn	ORG
ajfa-10095	9	4	2008	DATE
ajfa-10095	9	5	lin et al.	PERSON
ajfa-10095	9	6	2011	DATE
ajfa-10095	10	1	1992	DATE
ajfa-10095	11	1	graham et al.	PERSON
ajfa-10095	11	2	2005	DATE
ajfa-10095	11	3	roychowdhury	ORG
ajfa-10095	11	4	2006	DATE
ajfa-10095	11	5	osma	ORG
ajfa-10095	11	6	2009	DATE
ajfa-10095	12	1	d&o	NORP
ajfa-10095	13	1	d&o insurance	ORG
ajfa-10095	14	1	d&o	NORP
ajfa-10095	14	2	baker	PERSON
ajfa-10095	14	3	griffith	PERSON
ajfa-10095	14	4	2010	DATE
ajfa-10095	14	5	lin et al.	PERSON
ajfa-10095	14	6	2011	DATE
ajfa-10095	14	7	2013	DATE
ajfa-10095	16	1	baber et al.	PERSON
ajfa-10095	16	2	1991	DATE
ajfa-10095	16	3	1991	DATE
ajfa-10095	16	4	de bondt	PERSON
ajfa-10095	16	5	1998	DATE
ajfa-10095	16	6	2002	DATE
ajfa-10095	16	7	roychowdhury	ORG
ajfa-10095	16	8	2006	DATE
ajfa-10095	16	9	cohen	PERSON
ajfa-10095	16	10	zarowin	GPE
ajfa-10095	16	11	2010	DATE
ajfa-10095	17	1	jensen	PERSON
ajfa-10095	17	2	1983	DATE
ajfa-10095	17	3	1991	DATE
ajfa-10095	18	1	two	CARDINAL
ajfa-10095	18	2	stein, 1988, 1989	ORG
ajfa-10095	18	3	bushee	PERSON
ajfa-10095	18	4	1998	DATE
ajfa-10095	19	1	first	ORDINAL
ajfa-10095	20	1	second	ORDINAL
ajfa-10095	21	1	d&o	NORP
ajfa-10095	22	1	1989	DATE
ajfa-10095	23	1	d&o	NORP
ajfa-10095	24	1	jensen	PERSON
ajfa-10095	24	2	2002	DATE
ajfa-10095	24	3	rappaport	GPE
ajfa-10095	24	4	2005	DATE
ajfa-10095	24	5	d&o	NORP
ajfa-10095	25	1	d&o	NORP
ajfa-10095	26	1	1	CARDINAL
ajfa-10095	26	2	stein	ORG
ajfa-10095	26	3	1988	DATE
ajfa-10095	26	4	1989	DATE
ajfa-10095	27	1	asian journal of finance & accounting	ORG
ajfa-10095	27	2	1946-052x 2016	MONEY
ajfa-10095	27	3	8	CARDINAL
ajfa-10095	27	4	2	CARDINAL
ajfa-10095	27	5	97	CARDINAL
ajfa-10095	27	6	taiwanese	NORP
ajfa-10095	27	7	the period 2008-2012	DATE
ajfa-10095	27	8	d&o	NORP
ajfa-10095	28	1	d&o	NORP
ajfa-10095	31	1	first	ORDINAL
ajfa-10095	31	2	d&o	NORP
ajfa-10095	31	3	lin et al.	PERSON
ajfa-10095	31	4	2011	DATE
ajfa-10095	31	5	chung and wynn	ORG
ajfa-10095	31	6	2008	DATE
ajfa-10095	31	7	chung et a.	ORG
ajfa-10095	31	8	2013	DATE
ajfa-10095	31	9	kim	PERSON
ajfa-10095	31	10	2015	DATE
ajfa-10095	32	1	d&o	NORP
ajfa-10095	32	2	d&o	NORP
ajfa-10095	33	1	second	ORDINAL
ajfa-10095	35	1	baber et al.	PERSON
ajfa-10095	35	2	1991	DATE
ajfa-10095	35	3	1991	DATE
ajfa-10095	35	4	1998	DATE
ajfa-10095	35	5	cohen	PERSON
ajfa-10095	35	6	zarowin, 2010	DATE
ajfa-10095	36	1	d&o	NORP
ajfa-10095	39	1	section 2	LAW
ajfa-10095	40	1	section 3	LAW
ajfa-10095	41	1	section 4	LAW
ajfa-10095	42	1	section 5	LAW
ajfa-10095	43	1	2	CARDINAL
ajfa-10095	43	2	2.1	CARDINAL
ajfa-10095	43	3	d&o insurance d&o	ORG
ajfa-10095	48	1	1990	DATE
ajfa-10095	48	2	1997	DATE
ajfa-10095	48	3	d&o	NORP
ajfa-10095	48	4	d&o	NORP
ajfa-10095	49	1	2015	CARDINAL
ajfa-10095	49	2	d&o	NORP
ajfa-10095	51	1	d&o	NORP
ajfa-10095	51	2	asian journal of finance & accounting	ORG
ajfa-10095	51	3	1946-052x 2016	MONEY
ajfa-10095	51	4	8	CARDINAL
ajfa-10095	51	5	2	CARDINAL
ajfa-10095	51	6	98	DATE
ajfa-10095	53	1	2008	DATE
ajfa-10095	53	2	d&o	NORP
ajfa-10095	54	1	chalmers et al	PERSON
ajfa-10095	55	1	2002	DATE
ajfa-10095	55	2	d&o	NORP
ajfa-10095	55	3	three-year	DATE
ajfa-10095	56	1	d&o	NORP
ajfa-10095	57	1	d&o	NORP
ajfa-10095	57	2	lin et al.	PERSON
ajfa-10095	57	3	2013	DATE
ajfa-10095	57	4	kim	PERSON
ajfa-10095	57	5	2015	DATE
ajfa-10095	58	1	d&o	NORP
ajfa-10095	58	2	chung et al.	ORG
ajfa-10095	58	3	2013	DATE
ajfa-10095	58	4	chung and wynn	ORG
ajfa-10095	58	5	2008	DATE
ajfa-10095	59	1	d&o	NORP
ajfa-10095	59	2	lin et al.	PERSON
ajfa-10095	59	3	2011	DATE
ajfa-10095	59	4	lin et al.	PERSON
ajfa-10095	59	5	2013	DATE
ajfa-10095	59	6	chen et al.	PERSON
ajfa-10095	59	7	2016	DATE
ajfa-10095	59	8	chung et al.	ORG
ajfa-10095	59	9	2015	DATE
ajfa-10095	60	1	2.2	CARDINAL
ajfa-10095	60	2	1992	DATE
ajfa-10095	62	1	baber et al	PERSON
ajfa-10095	63	1	1991	DATE
ajfa-10095	64	1	1991	DATE
ajfa-10095	64	2	the final years	DATE
ajfa-10095	65	1	bens et al	PERSON
ajfa-10095	66	1	2002	DATE
ajfa-10095	67	1	graham et al	PERSON
ajfa-10095	68	1	2005	DATE
ajfa-10095	68	2	400	CARDINAL
ajfa-10095	68	3	80%	PERCENT
ajfa-10095	69	1	roychowdhury	ORG
ajfa-10095	69	2	2006	DATE
ajfa-10095	69	3	annual	DATE
ajfa-10095	70	1	osma	PERSON
ajfa-10095	70	2	2009	DATE
ajfa-10095	71	1	chen et al	PERSON
ajfa-10095	72	1	2015	CARDINAL
ajfa-10095	75	1	2.3	CARDINAL
ajfa-10095	75	2	d&o	ORG
ajfa-10095	75	3	2	CARDINAL
ajfa-10095	75	4	1989	DATE
ajfa-10095	75	5	1991	DATE
ajfa-10095	75	6	kothari et al.	PERSON
ajfa-10095	75	7	2002	DATE
ajfa-10095	76	1	asian	NORP
ajfa-10095	76	2	finance & accounting	ORG
ajfa-10095	76	3	1946-052x 2016	MONEY
ajfa-10095	76	4	8	CARDINAL
ajfa-10095	76	5	2	CARDINAL
ajfa-10095	76	6	99	CARDINAL
ajfa-10095	76	7	two	CARDINAL
ajfa-10095	76	8	stein, 1988, 1989	ORG
ajfa-10095	76	9	bushee	PERSON
ajfa-10095	76	10	1998	DATE
ajfa-10095	77	1	first	ORDINAL
ajfa-10095	79	1	second	ORDINAL
ajfa-10095	80	1	d&o	NORP
ajfa-10095	80	2	baker	PERSON
ajfa-10095	80	3	griffith	PERSON
ajfa-10095	80	4	2010	DATE
ajfa-10095	80	5	lin et al.	PERSON
ajfa-10095	80	6	2011	DATE
ajfa-10095	81	1	first	ORDINAL
ajfa-10095	82	1	d&o	NORP
ajfa-10095	83	1	second	ORDINAL
ajfa-10095	83	2	ellis	ORG
ajfa-10095	83	3	2004	DATE
ajfa-10095	83	4	sloan, 1996	ORG
ajfa-10095	84	1	jensen	PERSON
ajfa-10095	84	2	2002	DATE
ajfa-10095	84	3	rappaport	ORG
ajfa-10095	84	4	2005).3	DATE
ajfa-10095	86	1	d&o insurance	ORG
ajfa-10095	87	1	1	CARDINAL
ajfa-10095	87	2	d&o	NORP
ajfa-10095	88	1	3	CARDINAL
ajfa-10095	88	2	1998	DATE
ajfa-10095	88	3	three	CARDINAL
ajfa-10095	89	1	firm-years	DATE
ajfa-10095	89	2	the previous year	DATE
ajfa-10095	89	3	the current year	DATE
ajfa-10095	89	4	the previous year	DATE
ajfa-10095	90	1	baber et al	PERSON
ajfa-10095	90	2	1991	DATE
ajfa-10095	90	3	1998	DATE
ajfa-10095	90	4	the current year	DATE
ajfa-10095	91	1	the ld group	ORG
ajfa-10095	91	2	firm-years	DATE
ajfa-10095	91	3	the previous year	DATE
ajfa-10095	91	4	the current year	DATE
ajfa-10095	91	5	the previous year	DATE
ajfa-10095	92	1	firm-years	DATE
ajfa-10095	92	2	the previous year	DATE
ajfa-10095	92	3	the current year	DATE
ajfa-10095	93	1	chen et al.	PERSON
ajfa-10095	93	2	2015	DATE
ajfa-10095	94	1	3	CARDINAL
ajfa-10095	94	2	stein, 1989)	ORG
ajfa-10095	94	3	graham et al.	PERSON
ajfa-10095	94	4	2005	DATE
ajfa-10095	95	1	asian journal of finance & accounting	ORG
ajfa-10095	95	2	1946-052x 2016	MONEY
ajfa-10095	95	3	8	CARDINAL
ajfa-10095	95	4	2	CARDINAL
ajfa-10095	96	1	d&o	NORP
ajfa-10095	97	1	11 12	CARDINAL
ajfa-10095	97	2	1	CARDINAL
ajfa-10095	97	3	pcrd cird cgdp	PERSON
ajfa-10095	97	4	csales ccap mv lev fcf dist insown	PERSON
ajfa-10095	99	1	1	CARDINAL
ajfa-10095	99	2	1	CARDINAL
ajfa-10095	99	3	the previous year	DATE
ajfa-10095	99	4	0	CARDINAL
ajfa-10095	100	1	d&o	NORP
ajfa-10095	101	1	pcrd	PERSON
ajfa-10095	101	2	between the previous year	DATE
ajfa-10095	101	3	the year before	DATE
ajfa-10095	102	1	cird	PERSON
ajfa-10095	102	2	between the current year	DATE
ajfa-10095	102	3	the previous year	DATE
ajfa-10095	102	4	two	CARDINAL
ajfa-10095	102	5	taiwan	GPE
ajfa-10095	103	1	cgdp	PERSON
ajfa-10095	103	2	between the current year	DATE
ajfa-10095	103	3	the previous year	DATE
ajfa-10095	104	1	toq	ORG
ajfa-10095	105	1	csales	ORG
ajfa-10095	105	2	between the current year	DATE
ajfa-10095	105	3	the previous year	DATE
ajfa-10095	106	1	ccap	PERSON
ajfa-10095	106	2	between the current year	DATE
ajfa-10095	106	3	the previous year	DATE
ajfa-10095	107	1	lnmv	PERSON
ajfa-10095	110	1	dist	ORG
ajfa-10095	110	2	previous year	DATE
ajfa-10095	111	1	insown	PERSON
ajfa-10095	112	1	1	CARDINAL
ajfa-10095	115	1	1998	DATE
ajfa-10095	116	1	first	ORDINAL
ajfa-10095	116	2	1) last year’s	DATE
ajfa-10095	116	3	2	CARDINAL
ajfa-10095	116	4	3	CARDINAL
ajfa-10095	116	5	4	CARDINAL
ajfa-10095	119	1	second	ORDINAL
ajfa-10095	120	1	third	ORDINAL
ajfa-10095	121	1	fourth	ORDINAL
ajfa-10095	122	1	fifth	ORDINAL
ajfa-10095	123	1	fifth	ORDINAL
ajfa-10095	123	2	asian	NORP
ajfa-10095	123	3	finance & accounting	ORG
ajfa-10095	123	4	1946-052x 2016	MONEY
ajfa-10095	123	5	8	CARDINAL
ajfa-10095	123	6	2	CARDINAL
ajfa-10095	123	7	101	CARDINAL
ajfa-10095	124	1	year	DATE
ajfa-10095	125	1	4	CARDINAL
ajfa-10095	125	2	4.1	CARDINAL
ajfa-10095	125	3	the taiwan stock exchange	ORG
ajfa-10095	125	4	the period 2008-2012.4	DATE
ajfa-10095	125	5	d&o	NORP
ajfa-10095	125	6	taiwan economics	ORG
ajfa-10095	125	7	1	CARDINAL
ajfa-10095	126	1	7,143	CARDINAL
ajfa-10095	127	1	969	CARDINAL
ajfa-10095	127	2	d&o	NORP
ajfa-10095	128	1	2,730	CARDINAL
ajfa-10095	128	2	less than 1%	PERCENT
ajfa-10095	129	1	136	CARDINAL
ajfa-10095	130	1	3,308	CARDINAL
ajfa-10095	130	2	684	CARDINAL
ajfa-10095	130	3	1,067	CARDINAL
ajfa-10095	130	4	1,557	CARDINAL
ajfa-10095	131	1	1	CARDINAL
ajfa-10095	131	2	the taiwan stock exchange	ORG
ajfa-10095	131	3	2008	DATE
ajfa-10095	131	4	d&o	NORP
ajfa-10095	131	5	969	CARDINAL
ajfa-10095	131	6	the current year 72	DATE
ajfa-10095	131	7	the previous year	DATE
ajfa-10095	131	8	2,658	CARDINAL
ajfa-10095	131	9	136	CARDINAL
ajfa-10095	131	10	3,308	CARDINAL
ajfa-10095	131	11	684	CARDINAL
ajfa-10095	131	12	1,067	CARDINAL
ajfa-10095	131	13	1,557	CARDINAL
ajfa-10095	131	14	firm-years	DATE
ajfa-10095	132	1	the ld group	ORG
ajfa-10095	132	2	firm-years	DATE
ajfa-10095	133	1	firm-years	DATE
ajfa-10095	134	1	0	CARDINAL
ajfa-10095	136	1	ebtrd	PERSON
ajfa-10095	137	1	4.2	CARDINAL
ajfa-10095	137	2	2	CARDINAL
ajfa-10095	138	1	the 1% and 99%	PERCENT
ajfa-10095	139	1	about 47%	PERCENT
ajfa-10095	140	1	$170.989 million	MONEY
ajfa-10095	140	2	$87.374 million	MONEY
ajfa-10095	140	3	6.9%	PERCENT
ajfa-10095	141	1	1998	DATE
ajfa-10095	141	2	three	CARDINAL
ajfa-10095	142	1	the 1% and 5%	PERCENT
ajfa-10095	143	1	4	CARDINAL
ajfa-10095	143	2	the year 2008	DATE
ajfa-10095	143	3	the first year	DATE
ajfa-10095	143	4	d&o	NORP
ajfa-10095	144	1	5	CARDINAL
ajfa-10095	144	2	r.o.c	PRODUCT
ajfa-10095	145	1	taiwan	GPE
ajfa-10095	146	1	asian journal of finance & accounting	ORG
ajfa-10095	146	2	1946-052x 2016	MONEY
ajfa-10095	146	3	8	CARDINAL
ajfa-10095	146	4	2	CARDINAL
ajfa-10095	146	5	102	CARDINAL
ajfa-10095	146	6	d&o	NORP
ajfa-10095	148	1	2	CARDINAL
ajfa-10095	148	2	descriptive statistics panel	ORG
ajfa-10095	148	3	0.468 0.499 0.000 0.000 1.000	MONEY
ajfa-10095	148	4	170.989 362.660	MONEY
ajfa-10095	148	5	194.985	CARDINAL
ajfa-10095	148	6	0.069 0.140 0.000	MONEY
ajfa-10095	148	7	0.020 0.072	CARDINAL
ajfa-10095	148	8	0.056	CARDINAL
ajfa-10095	148	9	0.045	CARDINAL
ajfa-10095	148	10	0.189 cird 0.000 0.002 0.000 0.001 0.001	QUANTITY
ajfa-10095	148	11	0.019 0.038	CARDINAL
ajfa-10095	148	12	0.014 0.026	CARDINAL
ajfa-10095	148	13	1.426 0.767	MONEY
ajfa-10095	148	14	1.687	CARDINAL
ajfa-10095	148	15	0.303	CARDINAL
ajfa-10095	148	16	0.142	CARDINAL
ajfa-10095	148	17	1.214	CARDINAL
ajfa-10095	148	18	1.405	MONEY
ajfa-10095	148	19	0.037	CARDINAL
ajfa-10095	148	20	0.018	CARDINAL
ajfa-10095	148	21	5.033	MONEY
ajfa-10095	148	22	1.272	CARDINAL
ajfa-10095	148	23	0.329	CARDINAL
ajfa-10095	148	24	0.163 0.296	DATE
ajfa-10095	148	25	0.468	CARDINAL
ajfa-10095	148	26	684	CARDINAL
ajfa-10095	148	27	1,067	CARDINAL
ajfa-10095	148	28	1,557	CARDINAL
ajfa-10095	148	29	0.518 0.540 0.397	MONEY
ajfa-10095	148	30	0.013	CARDINAL
ajfa-10095	148	31	0.095 0.065 0.033 0.030	QUANTITY
ajfa-10095	148	32	0.062	CARDINAL
ajfa-10095	148	33	0.001 0.001 0.000	MONEY
ajfa-10095	148	34	0.001	CARDINAL
ajfa-10095	148	35	0.015	CARDINAL
ajfa-10095	148	36	0.007	TIME
ajfa-10095	149	1	1.416 1.160	CARDINAL
ajfa-10095	149	2	0.256	CARDINAL
ajfa-10095	151	1	0.020	CARDINAL
ajfa-10095	151	2	15.025 0.125	CARDINAL
ajfa-10095	151	3	0.296	CARDINAL
ajfa-10095	151	4	0.331	CARDINAL
ajfa-10095	151	5	3.177	CARDINAL
ajfa-10095	151	6	3.841	MONEY
ajfa-10095	151	7	0.325 0.317	MONEY
ajfa-10095	151	8	firm-years	DATE
ajfa-10095	152	1	the ld group	ORG
ajfa-10095	152	2	firm-years	DATE
ajfa-10095	153	1	firm-years	DATE
ajfa-10095	154	1	0	CARDINAL
ajfa-10095	156	1	ebtrd	PERSON
ajfa-10095	157	1	1	CARDINAL
ajfa-10095	157	2	the previous year	DATE
ajfa-10095	157	3	0	CARDINAL
ajfa-10095	157	4	d&o	NORP
ajfa-10095	158	1	pcrd	PERSON
ajfa-10095	159	1	between the previous year	DATE
ajfa-10095	159	2	the year before	DATE
ajfa-10095	159	3	cird	PERSON
ajfa-10095	159	4	between the current year	DATE
ajfa-10095	159	5	the previous year	DATE
ajfa-10095	159	6	two	CARDINAL
ajfa-10095	159	7	taiwan	GPE
ajfa-10095	160	1	between the current year	DATE
ajfa-10095	160	2	the previous year	DATE
ajfa-10095	161	1	between the current year	DATE
ajfa-10095	161	2	the previous year	DATE
ajfa-10095	161	3	ccap	PERSON
ajfa-10095	161	4	between the current year	DATE
ajfa-10095	161	5	the previous year	DATE
ajfa-10095	162	1	previous year	DATE
ajfa-10095	163	1	the 10%, 5%	PERCENT
ajfa-10095	163	2	1%	PERCENT
ajfa-10095	163	3	two	CARDINAL
ajfa-10095	164	1	asian journal of finance & accounting	ORG
ajfa-10095	164	2	1946-052x 2016	MONEY
ajfa-10095	164	3	8	CARDINAL
ajfa-10095	164	4	2	CARDINAL
ajfa-10095	164	5	103	CARDINAL
ajfa-10095	164	6	4.3	PRODUCT
ajfa-10095	164	7	3	CARDINAL
ajfa-10095	164	8	first	ORDINAL
ajfa-10095	164	9	1	CARDINAL
ajfa-10095	164	10	2	CARDINAL
ajfa-10095	164	11	3	CARDINAL
ajfa-10095	165	1	model 1	DATE
ajfa-10095	165	2	5%	PERCENT
ajfa-10095	165	3	d&o	NORP
ajfa-10095	166	1	1	CARDINAL
ajfa-10095	166	2	0.308	CARDINAL
ajfa-10095	166	3	0.091	CARDINAL
ajfa-10095	166	4	first	ORDINAL
ajfa-10095	166	5	third	ORDINAL
ajfa-10095	166	6	approximately 3%	PERCENT
ajfa-10095	168	1	cgdp	PERSON
ajfa-10095	169	1	2	CARDINAL
ajfa-10095	170	1	d&o	NORP
ajfa-10095	171	1	asian	NORP
ajfa-10095	171	2	finance & accounting	ORG
ajfa-10095	171	3	1946-052x 2016	MONEY
ajfa-10095	171	4	8	CARDINAL
ajfa-10095	171	5	2	CARDINAL
ajfa-10095	171	6	104	CARDINAL
ajfa-10095	171	7	3	CARDINAL
ajfa-10095	171	8	d&o	NORP
ajfa-10095	171	9	1 model	QUANTITY
ajfa-10095	171	10	2	CARDINAL
ajfa-10095	171	11	3	CARDINAL
ajfa-10095	171	12	2.315	CARDINAL
ajfa-10095	171	13	2.43	CARDINAL
ajfa-10095	171	14	0.29	CARDINAL
ajfa-10095	171	15	0.008 0.202	CARDINAL
ajfa-10095	171	16	0.40	CARDINAL
ajfa-10095	171	17	0.014	CARDINAL
ajfa-10095	172	1	14.451	CARDINAL
ajfa-10095	172	2	2.34	CARDINAL
ajfa-10095	172	3	5.735	CARDINAL
ajfa-10095	172	4	1.11	CARDINAL
ajfa-10095	172	5	10.241	MONEY
ajfa-10095	172	6	1.78	CARDINAL
ajfa-10095	173	1	-1.53	NORP
ajfa-10095	175	1	-0.86	ORG
ajfa-10095	176	1	lev + 0.289	PERCENT
ajfa-10095	176	2	0.43	CARDINAL
ajfa-10095	176	3	0.063 0.889	CARDINAL
ajfa-10095	176	4	2.06	CARDINAL
ajfa-10095	176	5	0.196	CARDINAL
ajfa-10095	176	6	0.017 fcf	QUANTITY
ajfa-10095	176	7	1.065	CARDINAL
ajfa-10095	176	8	1.03	CARDINAL
ajfa-10095	177	1	0.006	MONEY
ajfa-10095	177	2	0.41	CARDINAL
ajfa-10095	177	3	0.003	CARDINAL
ajfa-10095	177	4	-0.36	ORG
ajfa-10095	177	5	15.584	CARDINAL
ajfa-10095	177	6	11.00	CARDINAL
ajfa-10095	177	7	0.986	CARDINAL
ajfa-10095	177	8	0.88	CARDINAL
ajfa-10095	177	9	4.25) year	DATE
ajfa-10095	177	10	firm-years	DATE
ajfa-10095	178	1	the ld group	ORG
ajfa-10095	178	2	firm-years	DATE
ajfa-10095	179	1	firm-years	DATE
ajfa-10095	180	1	0	CARDINAL
ajfa-10095	182	1	ebtrd	PERSON
ajfa-10095	183	1	1	CARDINAL
ajfa-10095	183	2	the previous year	DATE
ajfa-10095	183	3	0	CARDINAL
ajfa-10095	183	4	between the previous year	DATE
ajfa-10095	183	5	the year before	DATE
ajfa-10095	183	6	cird	PERSON
ajfa-10095	183	7	between the current year	DATE
ajfa-10095	183	8	the previous year	DATE
ajfa-10095	183	9	two	CARDINAL
ajfa-10095	183	10	taiwan	GPE
ajfa-10095	183	11	between the current year	DATE
ajfa-10095	183	12	the previous year	DATE
ajfa-10095	183	13	between the current year	DATE
ajfa-10095	183	14	the previous year	DATE
ajfa-10095	183	15	ccap	PERSON
ajfa-10095	183	16	between the current year	DATE
ajfa-10095	183	17	the previous year	DATE
ajfa-10095	183	18	previous year	DATE
ajfa-10095	184	1	the 10%, 5%	PERCENT
ajfa-10095	184	2	1%	PERCENT
ajfa-10095	184	3	two	CARDINAL
ajfa-10095	185	1	z	ORG
ajfa-10095	186	1	asian journal of finance & accounting	ORG
ajfa-10095	186	2	1946-052x 2016	MONEY
ajfa-10095	186	3	8	CARDINAL
ajfa-10095	186	4	2	CARDINAL
ajfa-10095	186	5	105	CARDINAL
ajfa-10095	186	6	4.4	CARDINAL
ajfa-10095	186	7	4.4.1	CARDINAL
ajfa-10095	186	8	d&o	NORP
ajfa-10095	186	9	two	CARDINAL
ajfa-10095	186	10	heckman	PERSON
ajfa-10095	186	11	1979	DATE
ajfa-10095	187	1	first	ORDINAL
ajfa-10095	187	2	1997	DATE
ajfa-10095	187	3	2002	DATE
ajfa-10095	187	4	chung	GPE
ajfa-10095	187	5	2008	DATE
ajfa-10095	187	6	d&o	ORG
ajfa-10095	188	1	second	ORDINAL
ajfa-10095	188	2	1	CARDINAL
ajfa-10095	189	1	first	ORDINAL
ajfa-10095	190	1	10	CARDINAL
ajfa-10095	190	2	1	CARDINAL
ajfa-10095	190	3	hite excash	GPE
ajfa-10095	190	4	year	DATE
ajfa-10095	192	1	2	CARDINAL
ajfa-10095	192	2	1	CARDINAL
ajfa-10095	192	3	d&o	NORP
ajfa-10095	194	1	ceoown	PERSON
ajfa-10095	194	2	outown	PERSON
ajfa-10095	195	1	1	CARDINAL
ajfa-10095	195	2	the fiscal year-end	DATE
ajfa-10095	195	3	more than 25%	PERCENT
ajfa-10095	195	4	the beginning of the fiscal year	DATE
ajfa-10095	195	5	0	CARDINAL
ajfa-10095	196	1	1	CARDINAL
ajfa-10095	196	2	the fiscal year-end	DATE
ajfa-10095	196	3	more than 25%	PERCENT
ajfa-10095	196	4	the beginning of the fiscal year	DATE
ajfa-10095	196	5	0	CARDINAL
ajfa-10095	197	1	1	CARDINAL
ajfa-10095	197	2	0	CARDINAL
ajfa-10095	199	1	4	CARDINAL
ajfa-10095	201	1	d&o	NORP
ajfa-10095	202	1	6	CARDINAL
ajfa-10095	202	2	chung and wynn	ORG
ajfa-10095	202	3	2008	DATE
ajfa-10095	204	1	asian journal of finance & accounting	ORG
ajfa-10095	204	2	1946-052x 2016	MONEY
ajfa-10095	204	3	8	CARDINAL
ajfa-10095	204	4	2	CARDINAL
ajfa-10095	204	5	106	CARDINAL
ajfa-10095	204	6	4	CARDINAL
ajfa-10095	205	1	2.53	CARDINAL
ajfa-10095	205	2	-1.47 cird – -205.769	PERSON
ajfa-10095	205	3	-2.25	CARDINAL
ajfa-10095	205	4	2.52	CARDINAL
ajfa-10095	206	1	-0.07 lev +	PERSON
ajfa-10095	206	2	1.087 1.05	MONEY
ajfa-10095	206	3	0.895 1.10	CARDINAL
ajfa-10095	206	4	5.05 year	DATE
ajfa-10095	206	5	r2 0.108 n 682	PRODUCT
ajfa-10095	206	6	firm-years	DATE
ajfa-10095	208	1	ebtrd	PERSON
ajfa-10095	209	1	1	CARDINAL
ajfa-10095	209	2	the previous year	DATE
ajfa-10095	209	3	0	CARDINAL
ajfa-10095	209	4	between the previous year	DATE
ajfa-10095	209	5	the year before	DATE
ajfa-10095	209	6	cird	PERSON
ajfa-10095	209	7	between the current year	DATE
ajfa-10095	209	8	the previous year	DATE
ajfa-10095	209	9	two	CARDINAL
ajfa-10095	209	10	taiwan	GPE
ajfa-10095	209	11	between the current year	DATE
ajfa-10095	209	12	the previous year	DATE
ajfa-10095	209	13	between the current year	DATE
ajfa-10095	209	14	the previous year	DATE
ajfa-10095	209	15	ccap	PERSON
ajfa-10095	209	16	between the current year	DATE
ajfa-10095	209	17	the previous year	DATE
ajfa-10095	209	18	previous year	DATE
ajfa-10095	210	1	imr	ORG
ajfa-10095	211	1	2	CARDINAL
ajfa-10095	212	1	the 10%, 5%	PERCENT
ajfa-10095	212	2	1%	PERCENT
ajfa-10095	212	3	two	CARDINAL
ajfa-10095	213	1	z	ORG
ajfa-10095	214	1	4.4.2	CARDINAL
ajfa-10095	214	2	d&o	NORP
ajfa-10095	214	3	d&o	NORP
ajfa-10095	215	1	d&o	NORP
ajfa-10095	215	2	determinants7	PERSON
ajfa-10095	216	1	5	CARDINAL
ajfa-10095	217	1	d&o	NORP
ajfa-10095	217	2	2008	DATE
ajfa-10095	217	3	chung et al	PERSON
ajfa-10095	218	1	2013	DATE
ajfa-10095	218	2	d&o	NORP
ajfa-10095	218	3	daily	DATE
ajfa-10095	218	4	the current fiscal year	DATE
ajfa-10095	219	1	asian journal of finance & accounting	ORG
ajfa-10095	219	2	1946-052x 2016	MONEY
ajfa-10095	219	3	8	CARDINAL
ajfa-10095	219	4	2	CARDINAL
ajfa-10095	219	5	107	CARDINAL
ajfa-10095	219	6	d&o	NORP
ajfa-10095	220	1	5	CARDINAL
ajfa-10095	220	2	2.225	CARDINAL
ajfa-10095	220	3	2.33	CARDINAL
ajfa-10095	220	4	-1.50 cird	PERSON
ajfa-10095	220	5	13.707	CARDINAL
ajfa-10095	220	6	2.23	CARDINAL
ajfa-10095	220	7	ccap	PERSON
ajfa-10095	220	8	0.985	CARDINAL
ajfa-10095	220	9	12.32 year	DATE
ajfa-10095	220	10	684	CARDINAL
ajfa-10095	221	1	firm-years	DATE
ajfa-10095	223	1	ebtrd	PERSON
ajfa-10095	224	1	1	CARDINAL
ajfa-10095	224	2	the previous year	DATE
ajfa-10095	224	3	0	CARDINAL
ajfa-10095	224	4	d&o	NORP
ajfa-10095	224	5	between the previous year	DATE
ajfa-10095	224	6	the year before	DATE
ajfa-10095	224	7	cird	PERSON
ajfa-10095	224	8	between the current year	DATE
ajfa-10095	224	9	the previous year	DATE
ajfa-10095	224	10	two	CARDINAL
ajfa-10095	224	11	taiwan	GPE
ajfa-10095	224	12	between the current year	DATE
ajfa-10095	224	13	the previous year	DATE
ajfa-10095	224	14	between the current year	DATE
ajfa-10095	224	15	the previous year	DATE
ajfa-10095	224	16	ccap	PERSON
ajfa-10095	224	17	between the current year	DATE
ajfa-10095	224	18	the previous year	DATE
ajfa-10095	224	19	previous year	DATE
ajfa-10095	225	1	the 10%, 5%	PERCENT
ajfa-10095	225	2	1%	PERCENT
ajfa-10095	225	3	two	CARDINAL
ajfa-10095	226	1	z	ORG
ajfa-10095	227	1	4.4.3	CARDINAL
ajfa-10095	227	2	the previous year	DATE
ajfa-10095	227	3	2006	DATE
ajfa-10095	228	1	two	CARDINAL
ajfa-10095	229	1	1	CARDINAL
ajfa-10095	229	2	θ θ	ORG
ajfa-10095	231	1	3	CARDINAL
ajfa-10095	232	1	2006	DATE
ajfa-10095	232	2	at least 15	CARDINAL
ajfa-10095	232	3	each asian journal of finance & accounting	ORG
ajfa-10095	232	4	1946-052x 2016	MONEY
ajfa-10095	232	5	8	CARDINAL
ajfa-10095	232	6	2	CARDINAL
ajfa-10095	232	7	108	CARDINAL
ajfa-10095	233	1	3	CARDINAL
ajfa-10095	234	1	1	CARDINAL
ajfa-10095	234	2	0	CARDINAL
ajfa-10095	237	1	6	CARDINAL
ajfa-10095	238	1	6	CARDINAL
ajfa-10095	238	2	pcrd – -1.604***	PERSON
ajfa-10095	238	3	0.12	CARDINAL
ajfa-10095	238	4	24.693	CARDINAL
ajfa-10095	238	5	2.98	CARDINAL
ajfa-10095	238	6	1.212	CARDINAL
ajfa-10095	238	7	2.09	CARDINAL
ajfa-10095	238	8	2.87 fcf	QUANTITY
ajfa-10095	238	9	2.40	CARDINAL
ajfa-10095	238	10	-0.02 year	DATE
ajfa-10095	238	11	0.174	CARDINAL
ajfa-10095	238	12	598	CARDINAL
ajfa-10095	238	13	firm-years	DATE
ajfa-10095	240	1	ebtrd	PERSON
ajfa-10095	241	1	1	CARDINAL
ajfa-10095	241	2	0	CARDINAL
ajfa-10095	241	3	2006	DATE
ajfa-10095	241	4	between the previous year	DATE
ajfa-10095	241	5	the year before	DATE
ajfa-10095	241	6	cird	PERSON
ajfa-10095	241	7	between the current year	DATE
ajfa-10095	241	8	the previous year	DATE
ajfa-10095	241	9	two	CARDINAL
ajfa-10095	241	10	taiwan	GPE
ajfa-10095	241	11	between the current year	DATE
ajfa-10095	241	12	the previous year	DATE
ajfa-10095	241	13	between the current year	DATE
ajfa-10095	241	14	the previous year	DATE
ajfa-10095	241	15	ccap	PERSON
ajfa-10095	241	16	between the current year	DATE
ajfa-10095	241	17	the previous year	DATE
ajfa-10095	241	18	previous year	DATE
ajfa-10095	242	1	imr	ORG
ajfa-10095	243	1	2	CARDINAL
ajfa-10095	244	1	the 10%, 5%	PERCENT
ajfa-10095	244	2	1%	PERCENT
ajfa-10095	244	3	two	CARDINAL
ajfa-10095	245	1	z	ORG
ajfa-10095	246	1	5	CARDINAL
ajfa-10095	246	2	d&o	NORP
ajfa-10095	247	1	asian	NORP
ajfa-10095	247	2	finance & accounting	ORG
ajfa-10095	247	3	1946-052x 2016	MONEY
ajfa-10095	247	4	8	CARDINAL
ajfa-10095	247	5	2	CARDINAL
ajfa-10095	247	6	109	CARDINAL
ajfa-10095	249	1	d&o	NORP
ajfa-10095	250	1	3,308	CARDINAL
ajfa-10095	250	2	taiwanese	NORP
ajfa-10095	250	3	the period 2008-2012	DATE
ajfa-10095	250	4	d&o	NORP
ajfa-10095	250	5	greater than 1%	PERCENT
ajfa-10095	251	1	three	CARDINAL
ajfa-10095	252	1	previous year	DATE
ajfa-10095	254	1	d&o	NORP
ajfa-10095	257	1	d&o	NORP
ajfa-10095	258	1	d&o	NORP
ajfa-10095	259	1	d&o	NORP
ajfa-10095	261	1	d&o	NORP
ajfa-10095	262	1	ministry of science and technology	ORG
ajfa-10095	262	2	taiwan	GPE
ajfa-10095	262	3	r.o.c	PRODUCT
ajfa-10095	263	1	104-2410	CARDINAL
ajfa-10095	264	1	baber	PERSON
ajfa-10095	264	2	w. r.	PERSON
ajfa-10095	264	3	fairfield	GPE
ajfa-10095	264	4	m., & haggard	ORG
ajfa-10095	264	5	j. a.	PERSON
ajfa-10095	264	6	1991	DATE
ajfa-10095	266	1	66(4	CARDINAL
ajfa-10095	266	2	818-829	QUANTITY
ajfa-10095	267	1	baker	PERSON
ajfa-10095	267	2	t., & griffith	ORG
ajfa-10095	267	3	s. j. (	PERSON
ajfa-10095	267	4	2010	DATE
ajfa-10095	269	1	university of chicago	ORG
ajfa-10095	270	1	m. m.	PERSON
ajfa-10095	270	2	w. f.	PERSON
ajfa-10095	270	3	1998	DATE
ajfa-10095	272	1	4(2	CARDINAL
ajfa-10095	272	2	153	CARDINAL
ajfa-10095	273	1	b. d.	PERSON
ajfa-10095	273	2	r. d.	PERSON
ajfa-10095	273	3	& turk	GPE
ajfa-10095	273	4	t. a.	GPE
ajfa-10095	273	5	1991	DATE
ajfa-10095	275	1	academy of management journal	ORG
ajfa-10095	275	2	34(1	CARDINAL
ajfa-10095	275	3	205	CARDINAL
ajfa-10095	276	1	asian	NORP
ajfa-10095	276	2	finance & accounting	ORG
ajfa-10095	276	3	1946-052x 2016	MONEY
ajfa-10095	276	4	8	CARDINAL
ajfa-10095	276	5	2	CARDINAL
ajfa-10095	276	6	110 bens	QUANTITY
ajfa-10095	276	7	d. a.	PERSON
ajfa-10095	276	8	nagar	GPE
ajfa-10095	276	9	& wong	ORG
ajfa-10095	276	10	m. h.	PERSON
ajfa-10095	276	11	2002	DATE
ajfa-10095	278	1	journal of accounting research	ORG
ajfa-10095	278	2	40(2	DATE
ajfa-10095	278	3	359	CARDINAL
ajfa-10095	279	1	ghalleb, n., & boyer	ORG
ajfa-10095	279	2	m. m.	PERSON
ajfa-10095	279	3	2008	DATE
ajfa-10095	282	1	university of montreal	ORG
ajfa-10095	283	1	b. j.	PERSON
ajfa-10095	283	2	1998	DATE
ajfa-10095	285	1	73(3	CARDINAL
ajfa-10095	285	2	305	CARDINAL
ajfa-10095	286	1	j. m.	PERSON
ajfa-10095	286	2	l. y.,	PERSON
ajfa-10095	286	3	& harford	GPE
ajfa-10095	286	4	j. (2002	GPE
ajfa-10095	289	1	57(2	CARDINAL
ajfa-10095	289	2	609	CARDINAL
ajfa-10095	290	1	http://dx.doi.org/10.1111/1540-6261.00436 chen	PERSON
ajfa-10095	290	2	x.	GPE
ajfa-10095	290	3	cheng	GPE
ajfa-10095	290	4	q.	PERSON
ajfa-10095	290	5	lo, a. k., & wang	PERSON
ajfa-10095	290	6	x.	GPE
ajfa-10095	290	7	2015	CARDINAL
ajfa-10095	292	1	90(5	CARDINAL
ajfa-10095	292	2	1871-1906	DATE
ajfa-10095	293	1	chen, z.	PERSON
ajfa-10095	293	2	li	PERSON
ajfa-10095	293	3	o. z.	PERSON
ajfa-10095	293	4	2016	CARDINAL
ajfa-10095	295	1	61(1	CARDINAL
ajfa-10095	295	2	100	CARDINAL
ajfa-10095	296	1	http://dx.doi.org/10.1016/j.jacceco.2015.04.001 chung	PERSON
ajfa-10095	296	2	h. h., & wynn	ORG
ajfa-10095	296	3	j. p.	PERSON
ajfa-10095	296	4	2008	DATE
ajfa-10095	298	1	46(1	CARDINAL
ajfa-10095	298	2	135	CARDINAL
ajfa-10095	299	1	chung	PERSON
ajfa-10095	299	2	h. h.	PERSON
ajfa-10095	299	3	wynn	GPE
ajfa-10095	299	4	j. p., & yi	ORG
ajfa-10095	299	5	2013	DATE
ajfa-10095	301	1	29(2	CARDINAL
ajfa-10095	301	2	180-185	CARDINAL
ajfa-10095	302	1	http://dx.doi.org/10.1016/j.adiac.2013.09.009 chung	PERSON
ajfa-10095	302	2	h. s. h.	PERSON
ajfa-10095	302	3	s. a., & wynn	PERSON
ajfa-10095	302	4	j. p.	PERSON
ajfa-10095	302	5	2015	CARDINAL
ajfa-10095	304	1	551	CARDINAL
ajfa-10095	305	1	http://dx.doi.org/10.1016/j.jaccpubpol.2015.05.009 cohen	ORG
ajfa-10095	305	2	d. a.	PERSON
ajfa-10095	305	3	2010	DATE
ajfa-10095	307	1	50(1	CARDINAL
ajfa-10095	307	2	2-19	DATE
ajfa-10095	308	1	j. e. (	PERSON
ajfa-10095	308	2	1997	DATE
ajfa-10095	310	1	64(1	CARDINAL
ajfa-10095	310	2	63	CARDINAL
ajfa-10095	311	1	m., & sloan	ORG
ajfa-10095	311	2	r. g.	PERSON
ajfa-10095	311	3	1991	DATE
ajfa-10095	313	1	14(1	CARDINAL
ajfa-10095	313	2	51-89	DATE
ajfa-10095	314	1	http://dx.doi.org/10.1016/0167-7187(91)90058-s ellis	PERSON
ajfa-10095	314	2	c. d.	PERSON
ajfa-10095	314	3	2004	DATE
ajfa-10095	316	1	hoboken	GPE
ajfa-10095	316	2	nj	ORG
ajfa-10095	316	3	john wiley & sons	ORG
ajfa-10095	317	1	asian	NORP
ajfa-10095	317	2	finance & accounting	ORG
ajfa-10095	317	3	1946-052x 2016	MONEY
ajfa-10095	317	4	8	CARDINAL
ajfa-10095	317	5	2	CARDINAL
ajfa-10095	317	6	111	CARDINAL
ajfa-10095	317	7	e. f., & jensen	PERSON
ajfa-10095	317	8	m. c.	PERSON
ajfa-10095	317	9	1983	DATE
ajfa-10095	319	1	26(2	CARDINAL
ajfa-10095	319	2	301	CARDINAL
ajfa-10095	320	1	j., & jensen	ORG
ajfa-10095	320	2	m. c.	PERSON
ajfa-10095	320	3	2002	DATE
ajfa-10095	322	1	14(4	CARDINAL
ajfa-10095	322	2	41	CARDINAL
ajfa-10095	323	1	http://dx.doi.org/10.1111/j.1745-6622.2002.tb00447.x graham	PERSON
ajfa-10095	323	2	j. r.	PERSON
ajfa-10095	323	3	harvey	GPE
ajfa-10095	323	4	c. r.	PERSON
ajfa-10095	323	5	s. (2005	ORG
ajfa-10095	325	1	40(1	CARDINAL
ajfa-10095	325	2	3-73	CARDINAL
ajfa-10095	326	1	http://dx.doi.org/10.1016/j.jacceco.2005.01.002 heckman	PERSON
ajfa-10095	326	2	j. j.	PERSON
ajfa-10095	326	3	1979	DATE
ajfa-10095	328	1	econometrica: journal	ORG
ajfa-10095	328	2	47(1	CARDINAL
ajfa-10095	328	3	153	CARDINAL
ajfa-10095	329	1	c. g.	PERSON
ajfa-10095	329	2	1990	DATE
ajfa-10095	331	1	10(2	DATE
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ajfa-10095	332	1	b.	PERSON
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ajfa-10095	334	1	305	CARDINAL
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ajfa-10095	336	2	r., & nwaeze	ORG
ajfa-10095	336	3	e. t.	PERSON
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ajfa-10095	338	2	3	CARDINAL
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ajfa-10095	339	2	i.	PERSON
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ajfa-10095	340	2	51-65	DATE
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ajfa-10095	343	1	7(4	CARDINAL
ajfa-10095	343	2	355-382	CARDINAL
ajfa-10095	344	1	lin	PERSON
ajfa-10095	344	2	m. s.	PERSON
ajfa-10095	344	3	2011	DATE
ajfa-10095	346	1	journal of financial economics	ORG
ajfa-10095	346	2	102(3	CARDINAL
ajfa-10095	346	3	507-525	CARDINAL
ajfa-10095	347	1	lin	PERSON
ajfa-10095	347	2	m. s.	PERSON
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ajfa-10095	347	4	r., & zou	ORG
ajfa-10095	347	5	2013	DATE
ajfa-10095	349	1	journal of financial economics	ORG
ajfa-10095	349	2	37-60	CARDINAL
ajfa-10095	350	1	http://dx.doi.org/10.1016/j.jfineco.2013.04.005	CARDINAL
ajfa-10095	350	2	2002	DATE
ajfa-10095	351	1	uk	GPE
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ajfa-10095	352	2	574	CARDINAL
ajfa-10095	353	1	http://dx.doi.org/10.1016/s0263-2373(02)00096-8	GPE
ajfa-10095	353	2	b. g.	PERSON
ajfa-10095	353	3	s.	PERSON
ajfa-10095	353	4	2009	DATE
ajfa-10095	355	1	european	NORP
ajfa-10095	355	2	18(1	CARDINAL
ajfa-10095	355	3	7	CARDINAL
ajfa-10095	356	1	1997	DATE
ajfa-10095	358	1	64(3	CARDINAL
ajfa-10095	358	2	545-556	CARDINAL
ajfa-10095	358	3	http://dx.doi.org/10.2307/253764 asian	ORG
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ajfa-10095	358	6	8	CARDINAL
ajfa-10095	358	7	2	CARDINAL
ajfa-10095	358	8	112	CARDINAL
ajfa-10095	358	9	m. e. (	PERSON
ajfa-10095	358	10	1992	DATE
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ajfa-10095	360	2	4	CARDINAL
ajfa-10095	361	1	a. (	PERSON
ajfa-10095	361	2	2005	DATE
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ajfa-10095	366	2	289	CARDINAL
ajfa-10095	367	1	stein	PERSON
ajfa-10095	367	2	j. c.	PERSON
ajfa-10095	367	3	1988	DATE
ajfa-10095	369	1	96(1	CARDINAL
ajfa-10095	369	2	61-80	DATE
ajfa-10095	370	1	http://dx.doi.org/10.1086/261524 stein	PERSON
ajfa-10095	370	2	j. c.	PERSON
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ajfa-10095	372	1	quarterly	DATE
ajfa-10095	372	2	104(4	CARDINAL
ajfa-10095	372	3	655-669	CARDINAL
ajfa-10095	373	1	http://dx.doi.org/10.2307/2937861 wynn	PERSON
ajfa-10095	373	2	j. p.	PERSON
ajfa-10095	373	3	2008	DATE
ajfa-10095	375	1	83(6	CARDINAL
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ajfa-10095	376	4	s.	GPE
ajfa-10095	376	5	c.	PERSON
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ajfa-10095	376	7	j., & yan	ORG
ajfa-10095	376	8	j. (	PERSON
ajfa-10095	376	9	2008	DATE
ajfa-10095	377	1	china	GPE
ajfa-10095	378	1	journal of banking & finance	ORG
ajfa-10095	378	2	32(12	CARDINAL
ajfa-10095	378	3	2636	CARDINAL