id	sid	eid	entity	type
ajfa-10322	1	1	microsoft	ORG
ajfa-10322	1	2	10322-38088	DATE
ajfa-10322	1	3	asian	NORP
ajfa-10322	1	4	finance & accounting	ORG
ajfa-10322	1	5	1946-052x 2017	MONEY
ajfa-10322	1	6	9	CARDINAL
ajfa-10322	1	7	1	CARDINAL
ajfa-10322	1	8	68	CARDINAL
ajfa-10322	1	9	taiwanese	NORP
ajfa-10322	1	10	yaying mary chou yeh	PERSON
ajfa-10322	1	11	national dong hwa university	ORG
ajfa-10322	2	1	1	CARDINAL
ajfa-10322	2	2	sec	ORG
ajfa-10322	2	3	2	CARDINAL
ajfa-10322	2	4	da hsueh rd.	PERSON
ajfa-10322	2	5	shoufeng	GPE
ajfa-10322	2	6	hualien 97401	EVENT
ajfa-10322	2	7	taiwan	GPE
ajfa-10322	2	8	r.o.c	PRODUCT
ajfa-10322	3	1	886	CARDINAL
ajfa-10322	3	2	marychou@mail.ndhu.edu.tw wen-chi hsieh	PERSON
ajfa-10322	3	3	deloitte & touche	ORG
ajfa-10322	3	4	taiwan	GPE
ajfa-10322	3	5	first	ORDINAL
ajfa-10322	3	6	65	CARDINAL
ajfa-10322	3	7	5th st.	LOC
ajfa-10322	3	8	xizhi dist.	PERSON
ajfa-10322	4	1	taipei	GPE
ajfa-10322	4	2	221	CARDINAL
ajfa-10322	4	3	taiwan	GPE
ajfa-10322	4	4	roc	GPE
ajfa-10322	4	5	yaying mary chou yeh	PERSON
ajfa-10322	4	6	dba	ORG
ajfa-10322	4	7	national dong hwa university	ORG
ajfa-10322	5	1	nova southeastern university, usa	ORG
ajfa-10322	7	1	journal of business research	ORG
ajfa-10322	7	2	asia pacific journal of accounting and	ORG
ajfa-10322	8	1	nov. 18	DATE
ajfa-10322	8	2	2016	DATE
ajfa-10322	8	3	feb. 17	DATE
ajfa-10322	8	4	2017	CARDINAL
ajfa-10322	8	5	june 1	DATE
ajfa-10322	8	6	2017	CARDINAL
ajfa-10322	8	7	taiwanese	NORP
ajfa-10322	9	1	four	CARDINAL
ajfa-10322	10	1	348	CARDINAL
ajfa-10322	10	2	csr	ORG
ajfa-10322	11	1	asian	NORP
ajfa-10322	11	2	finance & accounting	ORG
ajfa-10322	11	3	1946-052x 2017	MONEY
ajfa-10322	12	1	9	CARDINAL
ajfa-10322	12	2	1	CARDINAL
ajfa-10322	12	3	69	CARDINAL
ajfa-10322	12	4	non-csr	NORP
ajfa-10322	13	1	csr	ORG
ajfa-10322	14	1	csr	ORG
ajfa-10322	15	1	csr	ORG
ajfa-10322	17	1	asian	NORP
ajfa-10322	17	2	finance & accounting	ORG
ajfa-10322	17	3	1946-052x 2017	MONEY
ajfa-10322	17	4	9	CARDINAL
ajfa-10322	17	5	1	CARDINAL
ajfa-10322	17	6	70	CARDINAL
ajfa-10322	17	7	csr	ORG
ajfa-10322	19	1	csr	ORG
ajfa-10322	20	1	asian	NORP
ajfa-10322	20	2	clsa	GPE
ajfa-10322	20	3	2014).there	CARDINAL
ajfa-10322	20	4	2008).recent	DATE
ajfa-10322	20	5	mallin & michelon, 2011	ORG
ajfa-10322	21	1	2003	DATE
ajfa-10322	22	1	asian	NORP
ajfa-10322	23	1	clsa	GPE
ajfa-10322	23	2	2014	DATE
ajfa-10322	23	3	2008	DATE
ajfa-10322	24	1	2004	DATE
ajfa-10322	25	1	azofra& lópez	ORG
ajfa-10322	25	2	2005	DATE
ajfa-10322	27	1	xu et al.	PERSON
ajfa-10322	27	2	2014	DATE
ajfa-10322	27	3	lin et al.	PERSON
ajfa-10322	27	4	noushi & post	ORG
ajfa-10322	27	5	2010	DATE
ajfa-10322	27	6	2005	DATE
ajfa-10322	27	7	2013	DATE
ajfa-10322	27	8	romero& ruiz2012	PERSON
ajfa-10322	27	9	mallen&michelon, 2011	ORG
ajfa-10322	30	1	taiwanese	NORP
ajfa-10322	30	2	2010-2012	DATE
ajfa-10322	31	1	four	CARDINAL
ajfa-10322	33	1	non-csr	NORP
ajfa-10322	34	1	csr	ORG
ajfa-10322	37	1	asian journal of finance & accounting	ORG
ajfa-10322	37	2	1946-052x 2017	MONEY
ajfa-10322	38	1	9	CARDINAL
ajfa-10322	38	2	1	CARDINAL
ajfa-10322	38	3	71	CARDINAL
ajfa-10322	40	1	first	ORDINAL
ajfa-10322	41	1	csp (moser & martin	ORG
ajfa-10322	41	2	2012	DATE
ajfa-10322	42	1	csp.	ORG
ajfa-10322	42	2	second	ORDINAL
ajfa-10322	44	1	mallen	PERSON
ajfa-10322	44	2	2011	DATE
ajfa-10322	46	1	csr	ORG
ajfa-10322	46	2	asia	LOC
ajfa-10322	47	1	asian	NORP
ajfa-10322	48	1	taiwan	GPE
ajfa-10322	48	2	the past 20 years	DATE
ajfa-10322	48	3	taiwan	GPE
ajfa-10322	49	1	taiwan	GPE
ajfa-10322	49	2	clsa	GPE
ajfa-10322	49	3	taiwan	GPE
ajfa-10322	50	1	taiwanese	NORP
ajfa-10322	50	2	2008	DATE
ajfa-10322	52	1	the securities and exchange	ORG
ajfa-10322	52	2	taiwan	GPE
ajfa-10322	52	3	annual	DATE
ajfa-10322	52	4	annual	DATE
ajfa-10322	53	1	2011	DATE
ajfa-10322	54	1	taiwanese	NORP
ajfa-10322	54	2	2013	DATE
ajfa-10322	56	1	csr	ORG
ajfa-10322	57	1	industrial development bureau of ministry of economic affairs	ORG
ajfa-10322	57	2	csr	ORG
ajfa-10322	57	3	taiwan stock exchange	ORG
ajfa-10322	57	4	august of 2011	DATE
ajfa-10322	57	5	oecd	ORG
ajfa-10322	58	1	asian	NORP
ajfa-10322	58	2	finance & accounting	ORG
ajfa-10322	58	3	1946-052x 2017	MONEY
ajfa-10322	59	1	9	CARDINAL
ajfa-10322	59	2	1	CARDINAL
ajfa-10322	59	3	72	DATE
ajfa-10322	60	1	2014	DATE
ajfa-10322	60	2	csr	ORG
ajfa-10322	60	3	third	ORDINAL
ajfa-10322	60	4	bsi	PERSON
ajfa-10322	60	5	the united kingdom	GPE
ajfa-10322	60	6	sgs	ORG
ajfa-10322	60	7	taiwan	GPE
ajfa-10322	60	8	dnv	GPE
ajfa-10322	60	9	norway	GPE
ajfa-10322	61	1	taiwan	GPE
ajfa-10322	62	1	2011	DATE
ajfa-10322	63	1	2013	DATE
ajfa-10322	64	1	2014	DATE
ajfa-10322	65	1	taiwan	GPE
ajfa-10322	67	1	taiwanese	NORP
ajfa-10322	68	1	2014	DATE
ajfa-10322	68	2	the taiwan stock exchange corporation	ORG
ajfa-10322	68	3	more than nt$10 billion	MONEY
ajfa-10322	68	4	csr	ORG
ajfa-10322	69	1	233	CARDINAL
ajfa-10322	69	2	csr	ORG
ajfa-10322	69	3	2014	DATE
ajfa-10322	69	4	77	CARDINAL
ajfa-10322	71	1	two	CARDINAL
ajfa-10322	71	2	30	CARDINAL
ajfa-10322	71	3	taiwan	GPE
ajfa-10322	73	1	taiwan	GPE
ajfa-10322	74	1	2006	DATE
ajfa-10322	75	1	shareholders(oecd	GPE
ajfa-10322	75	2	2004).hence	CARDINAL
ajfa-10322	82	1	asian journal of finance & accounting	ORG
ajfa-10322	82	2	1946-052x 2017	MONEY
ajfa-10322	82	3	9	CARDINAL
ajfa-10322	82	4	1	CARDINAL
ajfa-10322	82	5	73	CARDINAL
ajfa-10322	83	1	jensen	PERSON
ajfa-10322	83	2	1983	DATE
ajfa-10322	85	1	2010	DATE
ajfa-10322	85	2	van den berghe	PERSON
ajfa-10322	85	3	2004	DATE
ajfa-10322	87	1	ferris et al.	PERSON
ajfa-10322	87	2	2003	DATE
ajfa-10322	88	1	lin et al.	PERSON
ajfa-10322	88	2	2014	DATE
ajfa-10322	89	1	mallin	PERSON
ajfa-10322	89	2	michelon (	ORG
ajfa-10322	89	3	2011	DATE
ajfa-10322	93	1	jirapornet al.	PERSON
ajfa-10322	93	2	2009	DATE
ajfa-10322	93	3	lin et al	PERSON
ajfa-10322	94	1	2013	DATE
ajfa-10322	95	1	vafeas	PERSON
ajfa-10322	95	2	1999	DATE
ajfa-10322	96	1	1996	DATE
ajfa-10322	97	1	mallin	PERSON
ajfa-10322	97	2	michelon (	ORG
ajfa-10322	97	3	2011	DATE
ajfa-10322	98	1	csr	ORG
ajfa-10322	99	1	csr	ORG
ajfa-10322	100	1	csp	ORG
ajfa-10322	101	1	csr	ORG
ajfa-10322	102	1	csp	ORG
ajfa-10322	102	2	2010	DATE
ajfa-10322	102	3	2011	DATE
ajfa-10322	102	4	waddock& graves,	ORG
ajfa-10322	102	5	1997	DATE
ajfa-10322	103	1	two	CARDINAL
ajfa-10322	103	2	jensen & meckling	ORG
ajfa-10322	103	3	1976	DATE
ajfa-10322	103	4	fama & jensen	ORG
ajfa-10322	103	5	1983	DATE
ajfa-10322	104	1	csr	ORG
ajfa-10322	104	2	2011).opportunistic	CARDINAL
ajfa-10322	104	3	csr	ORG
ajfa-10322	104	4	brammer & millington	ORG
ajfa-10322	104	5	2008	DATE
ajfa-10322	105	1	moser & martin	ORG
ajfa-10322	105	2	2012	DATE
ajfa-10322	107	1	csr	ORG
ajfa-10322	108	1	100	CARDINAL
ajfa-10322	108	2	mallin	PERSON
ajfa-10322	108	3	2011	DATE
ajfa-10322	109	1	asian	NORP
ajfa-10322	109	2	finance & accounting	ORG
ajfa-10322	109	3	1946-052x 2017	MONEY
ajfa-10322	109	4	9	CARDINAL
ajfa-10322	109	5	1	CARDINAL
ajfa-10322	110	1	74	DATE
ajfa-10322	112	1	2010	DATE
ajfa-10322	112	2	2003	DATE
ajfa-10322	112	3	konrad et al.	PERSON
ajfa-10322	112	4	2008	DATE
ajfa-10322	114	1	2012	DATE
ajfa-10322	114	2	three	CARDINAL
ajfa-10322	114	3	csr	ORG
ajfa-10322	116	1	2011	DATE
ajfa-10322	116	2	friedman	ORG
ajfa-10322	116	3	1970	DATE
ajfa-10322	117	1	1995	DATE
ajfa-10322	118	1	dobrev &	ORG
ajfa-10322	118	2	2010	DATE
ajfa-10322	118	3	1998	DATE
ajfa-10322	118	4	bansal &	ORG
ajfa-10322	118	5	2004	DATE
ajfa-10322	118	6	2007	DATE
ajfa-10322	119	1	csr	ORG
ajfa-10322	119	2	dhaliwal et al.	PERSON
ajfa-10322	119	3	2011	DATE
ajfa-10322	120	1	csp	ORG
ajfa-10322	122	1	csr	ORG
ajfa-10322	126	1	csp	ORG
ajfa-10322	129	1	jirapornet al.	PERSON
ajfa-10322	129	2	2009	DATE
ajfa-10322	129	3	lin et al.	PERSON
ajfa-10322	129	4	2013;mallin&michelon, 2011	DATE
ajfa-10322	129	5	four	CARDINAL
ajfa-10322	131	1	adams & ferreira	ORG
ajfa-10322	131	2	2012	DATE
ajfa-10322	133	1	taiwan	GPE
ajfa-10322	133	2	an asian journal of finance & accounting	ORG
ajfa-10322	133	3	1946-052x 2017	MONEY
ajfa-10322	133	4	9	CARDINAL
ajfa-10322	133	5	1	CARDINAL
ajfa-10322	133	6	75	CARDINAL
ajfa-10322	133	7	annual	DATE
ajfa-10322	133	8	annual	DATE
ajfa-10322	134	1	adams & ferreira	ORG
ajfa-10322	134	2	2012	DATE
ajfa-10322	135	1	lin et al	PERSON
ajfa-10322	136	1	2014	DATE
ajfa-10322	138	1	csr	ORG
ajfa-10322	139	1	1999	DATE
ajfa-10322	140	1	adams & ferreira	ORG
ajfa-10322	140	2	2012).vafeas	DATE
ajfa-10322	140	3	1999	DATE
ajfa-10322	140	4	subsequent years	DATE
ajfa-10322	144	1	2006	DATE
ajfa-10322	145	1	fich & shivdasani	ORG
ajfa-10322	145	2	2006).director	DATE
ajfa-10322	145	3	kim & cannella	ORG
ajfa-10322	145	4	2008	DATE
ajfa-10322	145	5	loderer & peyer	ORG
ajfa-10322	145	6	2002	DATE
ajfa-10322	145	7	perry& peyer	ORG
ajfa-10322	145	8	2005	DATE
ajfa-10322	146	1	kim	PERSON
ajfa-10322	146	2	cannella	PERSON
ajfa-10322	146	3	2008	DATE
ajfa-10322	147	1	2006	DATE
ajfa-10322	148	1	mallin	PERSON
ajfa-10322	148	2	michelon, 2011	ORG
ajfa-10322	152	1	taiwan	GPE
ajfa-10322	152	2	annual	DATE
ajfa-10322	153	1	at least three hours	TIME
ajfa-10322	153	2	at least 12 hours	TIME
ajfa-10322	154	1	article 40	LAW
ajfa-10322	154	2	asian	NORP
ajfa-10322	154	3	finance & accounting	ORG
ajfa-10322	154	4	1946-052x 2017	MONEY
ajfa-10322	154	5	9	CARDINAL
ajfa-10322	154	6	1	CARDINAL
ajfa-10322	154	7	76	CARDINAL
ajfa-10322	156	1	csr	ORG
ajfa-10322	158	1	csr	ORG
ajfa-10322	159	1	csr	ORG
ajfa-10322	160	1	csr	ORG
ajfa-10322	161	1	csr	ORG
ajfa-10322	162	1	100	CARDINAL
ajfa-10322	162	2	mallin	PERSON
ajfa-10322	162	3	2011	DATE
ajfa-10322	167	1	taiwan	GPE
ajfa-10322	167	2	2010-2012	DATE
ajfa-10322	168	1	taiwan	GPE
ajfa-10322	169	1	83	CARDINAL
ajfa-10322	169	2	2010	DATE
ajfa-10322	169	3	129	CARDINAL
ajfa-10322	169	4	2011	DATE
ajfa-10322	169	5	136	CARDINAL
ajfa-10322	169	6	2012	DATE
ajfa-10322	170	1	348	CARDINAL
ajfa-10322	171	1	1005	CARDINAL
ajfa-10322	172	1	non-csr	NORP
ajfa-10322	172	2	the sample year	DATE
ajfa-10322	172	3	) than 40%	PERCENT
ajfa-10322	173	1	h2a-h2d	ORG
ajfa-10322	174	1	1	CARDINAL
ajfa-10322	174	2	2	CARDINAL
ajfa-10322	175	1	taiwan	GPE
ajfa-10322	176	1	the securities and exchange	ORG
ajfa-10322	176	2	taiwan	GPE
ajfa-10322	176	3	annual	DATE
ajfa-10322	177	1	asian	NORP
ajfa-10322	177	2	finance & accounting	ORG
ajfa-10322	177	3	1946-052x 2017	MONEY
ajfa-10322	178	1	9	CARDINAL
ajfa-10322	178	2	1	CARDINAL
ajfa-10322	178	3	77	DATE
ajfa-10322	178	4	hours	TIME
ajfa-10322	178	5	annual	DATE
ajfa-10322	180	1	1	CARDINAL
ajfa-10322	180	2	363	CARDINAL
ajfa-10322	180	3	h2a-h2d	ORG
ajfa-10322	180	4	348	CARDINAL
ajfa-10322	180	5	657	CARDINAL
ajfa-10322	180	6	1005	CARDINAL
ajfa-10322	180	7	two	CARDINAL
ajfa-10322	181	1	1	CARDINAL
ajfa-10322	182	1	2	CARDINAL
ajfa-10322	183	1	cspi	PERSON
ajfa-10322	183	2	t=α0+α1attendi	ORG
ajfa-10322	183	3	t-1+α5levi	ORG
ajfa-10322	183	4	t-1 +	ORG
ajfa-10322	183	5	1	CARDINAL
ajfa-10322	183	6	t=α0+α1attendi	ORG
ajfa-10322	183	7	t-1 +α5ownshipi	ORG
ajfa-10322	183	8	t-1+α7internali	NORP
ajfa-10322	183	9	t-1 +α9bsizei	ORG
ajfa-10322	184	1	2	CARDINAL
ajfa-10322	184	2	csp∈csr_dum	PRODUCT
ajfa-10322	184	3	asian	NORP
ajfa-10322	184	4	finance & accounting	ORG
ajfa-10322	184	5	1946-052x 2017	MONEY
ajfa-10322	184	6	9	CARDINAL
ajfa-10322	184	7	1 ajfa.macrothink.org	CARDINAL
ajfa-10322	184	8	78	CARDINAL
ajfa-10322	184	9	2	CARDINAL
ajfa-10322	186	1	11	CARDINAL
ajfa-10322	186	2	6 1.72 11	QUANTITY
ajfa-10322	186	3	12	CARDINAL
ajfa-10322	186	4	18 1.79 12	CARDINAL
ajfa-10322	186	5	4	CARDINAL
ajfa-10322	186	6	1.15 12	CARDINAL
ajfa-10322	186	7	8 1.29 12	CARDINAL
ajfa-10322	186	8	12	CARDINAL
ajfa-10322	186	9	11	CARDINAL
ajfa-10322	186	10	22	CARDINAL
ajfa-10322	186	11	33	CARDINAL
ajfa-10322	186	12	7 2.01 14	CARDINAL
ajfa-10322	186	13	14 2.13 14	CARDINAL
ajfa-10322	186	14	21 2.09 15	CARDINAL
ajfa-10322	186	15	elec	ORG
ajfa-10322	186	16	10	CARDINAL
ajfa-10322	186	17	2.87 15	CARDINAL
ajfa-10322	186	18	elec	ORG
ajfa-10322	186	19	20	CARDINAL
ajfa-10322	186	20	3.04 15	CARDINAL
ajfa-10322	186	21	elec	ORG
ajfa-10322	186	22	30	CARDINAL
ajfa-10322	186	23	bio &medical	ORG
ajfa-10322	186	24	18	CARDINAL
ajfa-10322	186	25	bio &medical	ORG
ajfa-10322	186	26	27	CARDINAL
ajfa-10322	186	27	18	CARDINAL
ajfa-10322	186	28	glass &	ORG
ajfa-10322	186	29	3	CARDINAL
ajfa-10322	186	30	glass &	ORG
ajfa-10322	186	31	6	CARDINAL
ajfa-10322	186	32	18	CARDINAL
ajfa-10322	186	33	glass &	ORG
ajfa-10322	186	34	9 0.90 19	CARDINAL
ajfa-10322	186	35	1 0.29 19	CARDINAL
ajfa-10322	186	36	2	CARDINAL
ajfa-10322	186	37	3 0.30 20	MONEY
ajfa-10322	186	38	8 2.30 20	QUANTITY
ajfa-10322	186	39	16 2.44 20	MONEY
ajfa-10322	186	40	24 2.39 21	CARDINAL
ajfa-10322	186	41	6 1.72 21	QUANTITY
ajfa-10322	186	42	12	CARDINAL
ajfa-10322	186	43	18	CARDINAL
ajfa-10322	186	44	1.79 22	CARDINAL
ajfa-10322	186	45	8	CARDINAL
ajfa-10322	186	46	2.30 22	CARDINAL
ajfa-10322	186	47	6	CARDINAL
ajfa-10322	186	48	0.91 22	CARDINAL
ajfa-10322	186	49	14 1.39 23	CARDINAL
ajfa-10322	186	50	182	CARDINAL
ajfa-10322	186	51	23	CARDINAL
ajfa-10322	187	1	364	CARDINAL
ajfa-10322	187	2	55.40 23	CARDINAL
ajfa-10322	187	3	546	CARDINAL
ajfa-10322	187	4	54.33 25	QUANTITY
ajfa-10322	187	5	4 1.15 25	QUANTITY
ajfa-10322	187	6	8 1.22 25	QUANTITY
ajfa-10322	187	7	12	CARDINAL
ajfa-10322	187	8	1.19 26	CARDINAL
ajfa-10322	187	9	16	CARDINAL
ajfa-10322	187	10	26	CARDINAL
ajfa-10322	187	11	32 4.87 26	CARDINAL
ajfa-10322	187	12	48	CARDINAL
ajfa-10322	187	13	2 0.59 27	CARDINAL
ajfa-10322	187	14	4	CARDINAL
ajfa-10322	187	15	6 0.60 28	QUANTITY
ajfa-10322	187	16	43	CARDINAL
ajfa-10322	187	17	57 8.68 28	QUANTITY
ajfa-10322	187	18	100	CARDINAL
ajfa-10322	187	19	18 2.74 29	CARDINAL
ajfa-10322	187	20	27 2.69 60	CARDINAL
ajfa-10322	187	21	5	CARDINAL
ajfa-10322	187	22	1.44 60	CARDINAL
ajfa-10322	187	23	10	CARDINAL
ajfa-10322	187	24	1.52 60	CARDINAL
ajfa-10322	187	25	15 1.49 97	CARDINAL
ajfa-10322	187	26	3 0.86 97	QUANTITY
ajfa-10322	187	27	6 0.91 97	QUANTITY
ajfa-10322	187	28	9 0.90 99	CARDINAL
ajfa-10322	188	1	33 3.28	CARDINAL
ajfa-10322	188	2	348 100	CARDINAL
ajfa-10322	188	3	657 100	CARDINAL
ajfa-10322	188	4	100	CARDINAL
ajfa-10322	189	1	1	CARDINAL
ajfa-10322	189	2	csr asian journal of finance & accounting	ORG
ajfa-10322	189	3	1946-052x 2017	MONEY
ajfa-10322	190	1	9	CARDINAL
ajfa-10322	190	2	1	CARDINAL
ajfa-10322	190	3	79	CARDINAL
ajfa-10322	190	4	0	CARDINAL
ajfa-10322	191	1	csp	ORG
ajfa-10322	192	1	csr	ORG
ajfa-10322	192	2	kld	ORG
ajfa-10322	192	3	socrates	PRODUCT
ajfa-10322	192	4	2010	DATE
ajfa-10322	192	5	2013	DATE
ajfa-10322	192	6	mallin	PERSON
ajfa-10322	192	7	michelon, 2011	ORG
ajfa-10322	192	8	1996	DATE
ajfa-10322	193	1	taiwan	GPE
ajfa-10322	193	2	kld	GPE
ajfa-10322	195	1	four	CARDINAL
ajfa-10322	196	1	four	CARDINAL
ajfa-10322	196	2	mallin & michelon, 2011	ORG
ajfa-10322	198	1	a year	DATE
ajfa-10322	199	1	sc	GPE
ajfa-10322	199	2	1	CARDINAL
ajfa-10322	199	3	more than 50%	PERCENT
ajfa-10322	199	4	three	CARDINAL
ajfa-10322	199	5	0	CARDINAL
ajfa-10322	200	1	hours	TIME
ajfa-10322	202	1	roe (roe)	LAW
ajfa-10322	204	1	year control(year	DATE
ajfa-10322	204	2	year	DATE
ajfa-10322	204	3	(year	DATE
ajfa-10322	205	1	2	CARDINAL
ajfa-10322	205	2	end of the year	DATE
ajfa-10322	208	1	1	CARDINAL
ajfa-10322	208	2	0	CARDINAL
ajfa-10322	210	1	2	CARDINAL
ajfa-10322	211	1	asian	NORP
ajfa-10322	211	2	finance & accounting	ORG
ajfa-10322	211	3	1946-052x 2017	MONEY
ajfa-10322	211	4	9	CARDINAL
ajfa-10322	211	5	1	CARDINAL
ajfa-10322	211	6	80	DATE
ajfa-10322	211	7	3	CARDINAL
ajfa-10322	213	1	1	CARDINAL
ajfa-10322	213	2	0	CARDINAL
ajfa-10322	213	3	csp	ORG
ajfa-10322	214	1	a year	DATE
ajfa-10322	215	1	sc social capital	ORG
ajfa-10322	215	2	1	CARDINAL
ajfa-10322	215	3	more than 50%	PERCENT
ajfa-10322	215	4	three	CARDINAL
ajfa-10322	215	5	0	CARDINAL
ajfa-10322	216	1	hours	TIME
ajfa-10322	216	2	end of the year	DATE
ajfa-10322	219	1	1	CARDINAL
ajfa-10322	219	2	0	CARDINAL
ajfa-10322	224	1	4	CARDINAL
ajfa-10322	224	2	csr	ORG
ajfa-10322	224	3	non-csr	NORP
ajfa-10322	225	1	91.5%	PERCENT
ajfa-10322	225	2	0.117	CARDINAL
ajfa-10322	226	1	8.251	CARDINAL
ajfa-10322	226	2	3.648	CARDINAL
ajfa-10322	227	1	0.57	CARDINAL
ajfa-10322	227	2	0.495	CARDINAL
ajfa-10322	227	3	about 57%	PERCENT
ajfa-10322	227	4	half	CARDINAL
ajfa-10322	228	1	about 4.193 hours	TIME
ajfa-10322	229	1	about 51.5%	PERCENT
ajfa-10322	229	2	roe	ORG
ajfa-10322	229	3	0.114	CARDINAL
ajfa-10322	230	1	23.799	CARDINAL
ajfa-10322	231	1	about 19.8%	PERCENT
ajfa-10322	232	1	about 15.4%	PERCENT
ajfa-10322	233	1	about 20%	PERCENT
ajfa-10322	234	1	about 7.95	CARDINAL
ajfa-10322	235	1	4	CARDINAL
ajfa-10322	235	2	asian journal of finance & accounting	ORG
ajfa-10322	235	3	1946-052x 2017	MONEY
ajfa-10322	235	4	9	CARDINAL
ajfa-10322	235	5	1	CARDINAL
ajfa-10322	235	6	81	CARDINAL
ajfa-10322	235	7	sc	GPE
ajfa-10322	235	8	non-csr	NORP
ajfa-10322	237	1	csr	ORG
ajfa-10322	238	1	4	CARDINAL
ajfa-10322	238	2	0.350 0.476 n	MONEY
ajfa-10322	238	3	0.815 0.117 0.825(0.109	MONEY
ajfa-10322	238	4	0.809(0.120	CARDINAL
ajfa-10322	238	5	0.201	CARDINAL
ajfa-10322	238	6	8.251	CARDINAL
ajfa-10322	238	7	3.649 8.651(3.976	TIME
ajfa-10322	238	8	8.042(3.448	DATE
ajfa-10322	238	9	0.016	CARDINAL
ajfa-10322	238	10	0.570 0.495 0.640(0.481	MONEY
ajfa-10322	239	1	4.193	CARDINAL
ajfa-10322	239	2	0.028	CARDINAL
ajfa-10322	239	3	0.198	CARDINAL
ajfa-10322	239	4	0.210	CARDINAL
ajfa-10322	239	5	0.154	CARDINAL
ajfa-10322	239	6	0.212	CARDINAL
ajfa-10322	239	7	0.253 0.175 0.255(0.200	QUANTITY
ajfa-10322	239	8	0.200	CARDINAL
ajfa-10322	240	1	7.950	CARDINAL
ajfa-10322	240	2	2.575 8.300(2.408	MONEY
ajfa-10322	240	3	7.770(2.643	ORDINAL
ajfa-10322	240	4	0.568	CARDINAL
ajfa-10322	240	5	0.004	CARDINAL
ajfa-10322	240	6	0.114 0.194 0.136(0.187	MONEY
ajfa-10322	240	7	0.102(0.196	CARDINAL
ajfa-10322	240	8	0.435	CARDINAL
ajfa-10322	240	9	23.799	CARDINAL
ajfa-10322	240	10	1.350 24.882(1.338	QUANTITY
ajfa-10322	240	11	23.226(0.943	CARDINAL
ajfa-10322	241	1	sc	GPE
ajfa-10322	246	1	5	CARDINAL
ajfa-10322	246	2	2.451	CARDINAL
ajfa-10322	246	3	0.059	CARDINAL
ajfa-10322	248	1	asian	NORP
ajfa-10322	248	2	finance & accounting	ORG
ajfa-10322	248	3	1946-052x 2017	MONEY
ajfa-10322	248	4	9	CARDINAL
ajfa-10322	248	5	1	CARDINAL
ajfa-10322	248	6	82	CARDINAL
ajfa-10322	251	1	three	CARDINAL
ajfa-10322	251	2	sc	ORG
ajfa-10322	251	3	2.273	CARDINAL
ajfa-10322	251	4	0.051	CARDINAL
ajfa-10322	251	5	0.586	CARDINAL
ajfa-10322	255	1	5	CARDINAL
ajfa-10322	256	1	1	CARDINAL
ajfa-10322	256	2	2	CARDINAL
ajfa-10322	257	1	2.451	CARDINAL
ajfa-10322	257	2	0.007	CARDINAL
ajfa-10322	257	3	2.273	MONEY
ajfa-10322	258	1	0.015	CARDINAL
ajfa-10322	258	2	0.059	CARDINAL
ajfa-10322	258	3	0.035	CARDINAL
ajfa-10322	258	4	0.071	CARDINAL
ajfa-10322	259	1	0.003 0.586	CARDINAL
ajfa-10322	259	2	0.005	CARDINAL
ajfa-10322	259	3	0.733	CARDINAL
ajfa-10322	259	4	0.578	CARDINAL
ajfa-10322	259	5	0.031	CARDINAL
ajfa-10322	259	6	1.066 0.158	CARDINAL
ajfa-10322	259	7	0.090	CARDINAL
ajfa-10322	259	8	0.606	CARDINAL
ajfa-10322	259	9	0.234	CARDINAL
ajfa-10322	261	1	0.358	CARDINAL
ajfa-10322	261	2	2.150	CARDINAL
ajfa-10322	261	3	2.225	CARDINAL
ajfa-10322	262	1	0.000 year	DATE
ajfa-10322	262	2	91.872	CARDINAL
ajfa-10322	262	3	91.872	MONEY
ajfa-10322	264	1	0.604	CARDINAL
ajfa-10322	264	2	1	CARDINAL
ajfa-10322	264	3	5	DATE
ajfa-10322	264	4	10%levels	CARDINAL
ajfa-10322	265	1	3	CARDINAL
ajfa-10322	267	1	6	CARDINAL
ajfa-10322	268	1	0.107	CARDINAL
ajfa-10322	270	1	a asian	ORG
ajfa-10322	270	2	finance & accounting	ORG
ajfa-10322	270	3	1946-052x 2017	MONEY
ajfa-10322	270	4	9	CARDINAL
ajfa-10322	270	5	1	CARDINAL
ajfa-10322	270	6	83	CARDINAL
ajfa-10322	272	1	one	CARDINAL
ajfa-10322	272	2	taiwan	GPE
ajfa-10322	274	1	2	CARDINAL
ajfa-10322	275	1	0.098	CARDINAL
ajfa-10322	275	2	0.004	CARDINAL
ajfa-10322	276	1	sc	GPE
ajfa-10322	280	1	6	CARDINAL
ajfa-10322	281	1	1	CARDINAL
ajfa-10322	281	2	2	CARDINAL
ajfa-10322	281	3	1.279	CARDINAL
ajfa-10322	281	4	1.324	CARDINAL
ajfa-10322	282	1	0.107	CARDINAL
ajfa-10322	283	1	0.037	CARDINAL
ajfa-10322	283	2	0.054	CARDINAL
ajfa-10322	283	3	0.004	CARDINAL
ajfa-10322	283	4	0.007 0.004	CARDINAL
ajfa-10322	283	5	0.006	CARDINAL
ajfa-10322	284	1	0.042	CARDINAL
ajfa-10322	285	1	0.043	CARDINAL
ajfa-10322	285	2	0.015	CARDINAL
ajfa-10322	286	1	0.013	CARDINAL
ajfa-10322	286	2	0.161	CARDINAL
ajfa-10322	286	3	0.713	CARDINAL
ajfa-10322	286	4	0.090	CARDINAL
ajfa-10322	286	5	0.227	CARDINAL
ajfa-10322	286	6	0.791	CARDINAL
ajfa-10322	286	7	0.082	CARDINAL
ajfa-10322	286	8	0.004 0.077	CARDINAL
ajfa-10322	286	9	0.008	CARDINAL
ajfa-10322	286	10	0.012	CARDINAL
ajfa-10322	286	11	0.019 0.014	CARDINAL
ajfa-10322	287	1	0.006 year	DATE
ajfa-10322	287	2	0.268 0.303	CARDINAL
ajfa-10322	288	1	1	CARDINAL
ajfa-10322	288	2	5	DATE
ajfa-10322	288	3	10%levels	CARDINAL
ajfa-10322	289	1	3	CARDINAL
ajfa-10322	291	1	kim et al	PERSON
ajfa-10322	292	1	2014	DATE
ajfa-10322	293	1	7	CARDINAL
ajfa-10322	293	2	asian	NORP
ajfa-10322	293	3	finance & accounting	ORG
ajfa-10322	293	4	1946-052x 2017	MONEY
ajfa-10322	293	5	9	CARDINAL
ajfa-10322	293	6	1	CARDINAL
ajfa-10322	293	7	84	CARDINAL
ajfa-10322	294	1	0.113	CARDINAL
ajfa-10322	294	2	0.004	CARDINAL
ajfa-10322	295	1	7	CARDINAL
ajfa-10322	296	1	1.247	CARDINAL
ajfa-10322	296	2	1.290	CARDINAL
ajfa-10322	296	3	0.113	CARDINAL
ajfa-10322	296	4	0.042	CARDINAL
ajfa-10322	296	5	0.060	CARDINAL
ajfa-10322	296	6	0.004	CARDINAL
ajfa-10322	296	7	0.009 0.005	CARDINAL
ajfa-10322	297	1	0.008	CARDINAL
ajfa-10322	299	1	0.010	CARDINAL
ajfa-10322	300	1	0.010	CARDINAL
ajfa-10322	300	2	0.011	CARDINAL
ajfa-10322	301	1	0.010	CARDINAL
ajfa-10322	301	2	0.212	CARDINAL
ajfa-10322	301	3	0.017 0.661	CARDINAL
ajfa-10322	301	4	0.169	CARDINAL
ajfa-10322	302	1	0.067	CARDINAL
ajfa-10322	302	2	0.004	CARDINAL
ajfa-10322	302	3	0.887	CARDINAL
ajfa-10322	303	1	0.010	CARDINAL
ajfa-10322	303	2	0.088	TIME
ajfa-10322	303	3	0.005	CARDINAL
ajfa-10322	303	4	0.072	CARDINAL
ajfa-10322	303	5	0.015	CARDINAL
ajfa-10322	303	6	0.008 year	DATE
ajfa-10322	304	1	0.273 0.307	QUANTITY
ajfa-10322	304	2	1	CARDINAL
ajfa-10322	304	3	5	DATE
ajfa-10322	304	4	10%levels	CARDINAL
ajfa-10322	305	1	3	CARDINAL
ajfa-10322	306	1	kim et al	PERSON
ajfa-10322	306	2	2012	DATE
ajfa-10322	306	3	csr	ORG
ajfa-10322	307	1	2012	DATE
ajfa-10322	307	2	kotchen	ORG
ajfa-10322	307	3	moon	GPE
ajfa-10322	307	4	2011	DATE
ajfa-10322	307	5	331	CARDINAL
ajfa-10322	308	1	8)	CARDINAL
ajfa-10322	308	2	asian	NORP
ajfa-10322	308	3	finance & accounting	ORG
ajfa-10322	308	4	1946-052x 2017	MONEY
ajfa-10322	308	5	9	CARDINAL
ajfa-10322	308	6	1 ajfa.macrothink.org	CARDINAL
ajfa-10322	308	7	85	CARDINAL
ajfa-10322	308	8	8	CARDINAL
ajfa-10322	309	1	1.241	CARDINAL
ajfa-10322	309	2	1.293	CARDINAL
ajfa-10322	309	3	0.111	CARDINAL
ajfa-10322	310	1	0.033 0.105	CARDINAL
ajfa-10322	310	2	0.042	CARDINAL
ajfa-10322	310	3	0.006	CARDINAL
ajfa-10322	310	4	0.001 0.006	CARDINAL
ajfa-10322	310	5	0.002	CARDINAL
ajfa-10322	310	6	0.039	CARDINAL
ajfa-10322	310	7	0.035	CARDINAL
ajfa-10322	310	8	0.014	CARDINAL
ajfa-10322	311	1	0.011	CARDINAL
ajfa-10322	311	2	0.089	CARDINAL
ajfa-10322	311	3	indbds -0.029 0.445 internal -0.116 ***	ORG
ajfa-10322	311	4	0.078	CARDINAL
ajfa-10322	311	5	0.329	CARDINAL
ajfa-10322	311	6	0.004	CARDINAL
ajfa-10322	311	7	0.090	CARDINAL
ajfa-10322	312	1	0.002 0.087	CARDINAL
ajfa-10322	313	1	0.003	CARDINAL
ajfa-10322	313	2	0.012	CARDINAL
ajfa-10322	313	3	0.018 0.015	CARDINAL
ajfa-10322	313	4	0.006 year	DATE
ajfa-10322	313	5	0.278	CARDINAL
ajfa-10322	314	1	1	CARDINAL
ajfa-10322	314	2	5	DATE
ajfa-10322	314	3	10%levels	CARDINAL
ajfa-10322	315	1	3	CARDINAL
ajfa-10322	318	1	asian	NORP
ajfa-10322	319	1	taiwanese	NORP
ajfa-10322	321	1	1	CARDINAL
ajfa-10322	322	1	csr	ORG
ajfa-10322	323	1	csr	ORG
ajfa-10322	325	1	2	CARDINAL
ajfa-10322	327	1	asian	NORP
ajfa-10322	327	2	finance & accounting	ORG
ajfa-10322	327	3	1946-052x 2017	MONEY
ajfa-10322	327	4	9	CARDINAL
ajfa-10322	327	5	1	CARDINAL
ajfa-10322	327	6	86	DATE
ajfa-10322	327	7	csr	ORG
ajfa-10322	331	1	csr	ORG
ajfa-10322	337	1	first	ORDINAL
ajfa-10322	338	1	second	ORDINAL
ajfa-10322	339	1	csr	ORG
ajfa-10322	341	1	adams	PERSON
ajfa-10322	341	2	r. b.	PERSON
ajfa-10322	341	3	2012	DATE
ajfa-10322	343	1	12(2	DATE
ajfa-10322	343	2	227	CARDINAL
ajfa-10322	345	1	2005	DATE
ajfa-10322	346	1	oecd	ORG
ajfa-10322	347	1	13(2),197–210	CARDINAL
ajfa-10322	348	1	s.	GPE
ajfa-10322	348	2	n., & post	ORG
ajfa-10322	348	3	2010	DATE
ajfa-10322	350	1	journal of business ethics	ORG
ajfa-10322	350	2	207	CARDINAL
ajfa-10322	351	1	https://doi.org/10.1007/s10551-010-0505-2 bansal	PERSON
ajfa-10322	351	2	l.	PERSON
ajfa-10322	351	3	2004	DATE
ajfa-10322	353	1	academy of management journal	ORG
ajfa-10322	353	2	47(1	DATE
ajfa-10322	353	3	93	CARDINAL
ajfa-10322	354	1	asian	NORP
ajfa-10322	354	2	finance & accounting	ORG
ajfa-10322	354	3	1946-052x 2017	MONEY
ajfa-10322	354	4	9	CARDINAL
ajfa-10322	354	5	1	CARDINAL
ajfa-10322	354	6	87	CARDINAL
ajfa-10322	354	7	i.	PERSON
ajfa-10322	354	8	2013	DATE
ajfa-10322	356	1	journal of business ethics	ORG
ajfa-10322	356	2	113(2	CARDINAL
ajfa-10322	356	3	185-197	CARDINAL
ajfa-10322	357	1	https://doi.org/10.1007/s10551-012-1293-7 clsa corporate	ORG
ajfa-10322	358	1	2014	DATE
ajfa-10322	359	1	asia	LOC
ajfa-10322	361	1	dacin	PERSON
ajfa-10322	361	2	m. t.	PERSON
ajfa-10322	361	3	oliver	GPE
ajfa-10322	361	4	c., & roy	ORG
ajfa-10322	361	5	j.	PERSON
ajfa-10322	361	6	2007	DATE
ajfa-10322	363	1	28(2	GPE
ajfa-10322	363	2	169	CARDINAL
ajfa-10322	364	1	https://doi.org/10.1002/smj.577	NORP
ajfa-10322	364	2	r.	PERSON
ajfa-10322	364	3	2003	DATE
ajfa-10322	368	1	301-319.new york	GPE
ajfa-10322	368	2	oxford university	ORG
ajfa-10322	369	1	d.	NORP
ajfa-10322	369	2	li	PERSON
ajfa-10322	369	3	o. z.	PERSON
ajfa-10322	369	4	tsang, a., & yang	ORG
ajfa-10322	370	1	g. y.	PERSON
ajfa-10322	370	2	2011	DATE
ajfa-10322	372	1	86(1),59–100	ORG
ajfa-10322	372	2	https://doi.org/10.2308/accr.00000005 dobrev	PERSON
ajfa-10322	372	3	s. d.	PERSON
ajfa-10322	372	4	a.	PERSON
ajfa-10322	372	5	2010	DATE
ajfa-10322	373	1	ledgitimacy vacuum	PERSON
ajfa-10322	373	2	first	ORDINAL
ajfa-10322	374	1	academy of management journal	ORG
ajfa-10322	374	2	53(5	CARDINAL
ajfa-10322	374	3	1153-1174	CARDINAL
ajfa-10322	375	1	m. c.	PERSON
ajfa-10322	375	2	1983).separation	CARDINAL
ajfa-10322	376	1	301	CARDINAL
ajfa-10322	377	1	b.	PERSON
ajfa-10322	377	2	romero	GPE
ajfa-10322	377	3	s., & ruiz	ORG
ajfa-10322	377	4	s.	PERSON
ajfa-10322	377	5	2012	DATE
ajfa-10322	380	1	ferris	PERSON
ajfa-10322	380	2	s. p.	PERSON
ajfa-10322	380	3	jagannathan	PERSON
ajfa-10322	380	4	m., &pritchard	ORG
ajfa-10322	380	5	a. c.	PERSON
ajfa-10322	380	6	2003)too	CARDINAL
ajfa-10322	382	1	the journal of finance	ORG
ajfa-10322	382	2	58(3),1087	CARDINAL
ajfa-10322	383	1	e. m.	PERSON
ajfa-10322	383	2	2005	DATE
ajfa-10322	383	3	1000	CARDINAL
ajfa-10322	384	1	the journal of business	ORG
ajfa-10322	384	2	78(5),1943-1972	DATE
ajfa-10322	385	1	https://doi.org/10.1086/431448 fich	QUANTITY
ajfa-10322	385	2	e. m.	PERSON
ajfa-10322	385	3	2006	DATE
ajfa-10322	386	1	61(2),689	CARDINAL
ajfa-10322	387	1	friedman	PERSON
ajfa-10322	387	2	1970	DATE
ajfa-10322	389	1	new york yunes	ORG
ajfa-10322	389	2	3(13	DATE
ajfa-10322	389	3	32	CARDINAL
ajfa-10322	390	1	2008	DATE
ajfa-10322	391	1	taiwan	GPE
ajfa-10322	392	1	journal of business ethics	ORG
ajfa-10322	392	2	79(1-2	CARDINAL
ajfa-10322	392	3	167	CARDINAL
ajfa-10322	393	1	https://doi.org/10.1007/s10551-007-9385-5	NORP
ajfa-10322	393	2	jensen	PERSON
ajfa-10322	393	3	m. c.	PERSON
ajfa-10322	393	4	w. h.	PERSON
ajfa-10322	393	5	1976	DATE
ajfa-10322	394	1	asian journal of finance & accounting	ORG
ajfa-10322	394	2	1946-052x 2017	MONEY
ajfa-10322	394	3	9	CARDINAL
ajfa-10322	394	4	1	CARDINAL
ajfa-10322	395	1	journal of financial economics	ORG
ajfa-10322	395	2	3(4	CARDINAL
ajfa-10322	395	3	305-360	CARDINAL
ajfa-10322	396	1	singh	GPE
ajfa-10322	396	2	m., & lee	ORG
ajfa-10322	396	3	c. i.	PERSON
ajfa-10322	396	4	2009	DATE
ajfa-10322	398	1	33(5	CARDINAL
ajfa-10322	398	2	819	CARDINAL
ajfa-10322	399	1	g., & vafeas	ORG
ajfa-10322	399	2	2006	DATE
ajfa-10322	400	1	stateholderpressures	ORG
ajfa-10322	401	1	academy of management journal	ORG
ajfa-10322	401	2	49(1	CARDINAL
ajfa-10322	401	3	145	CARDINAL
ajfa-10322	402	1	kim	PERSON
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ajfa-10322	451	1	journal of financial economics	ORG
ajfa-10322	451	2	40(2	DATE
ajfa-10322	451	3	185	CARDINAL