id	sid	eid	entity	type
ajfa-10763	1	1	microsoft	ORG
ajfa-10763	1	2	10763-39715	DATE
ajfa-10763	1	3	asian	NORP
ajfa-10763	1	4	finance & accounting	ORG
ajfa-10763	1	5	1946-052x 2017	MONEY
ajfa-10763	1	6	9	CARDINAL
ajfa-10763	1	7	1	CARDINAL
ajfa-10763	1	8	136	CARDINAL
ajfa-10763	1	9	hui-wen	PERSON
ajfa-10763	1	10	hsu1	ORG
ajfa-10763	1	11	feng chia university no. 100,	ORG
ajfa-10763	1	12	taichung city	GPE
ajfa-10763	1	13	407	CARDINAL
ajfa-10763	1	14	taiwan	GPE
ajfa-10763	1	15	886	CARDINAL
ajfa-10763	1	16	jan. 22	DATE
ajfa-10763	1	17	2017	DATE
ajfa-10763	1	18	february 25	DATE
ajfa-10763	1	19	2017	DATE
ajfa-10763	1	20	june 1	DATE
ajfa-10763	1	21	2017	CARDINAL
ajfa-10763	3	1	3	CARDINAL
ajfa-10763	4	1	us	GPE
ajfa-10763	4	2	2008 to 2011	DATE
ajfa-10763	4	3	3	CARDINAL
ajfa-10763	4	4	3	CARDINAL
ajfa-10763	5	1	3	CARDINAL
ajfa-10763	7	1	157	CARDINAL
ajfa-10763	7	2	3	CARDINAL
ajfa-10763	8	1	1	CARDINAL
ajfa-10763	8	2	r.o.c	PRODUCT
ajfa-10763	9	1	104	CARDINAL
ajfa-10763	10	1	asian journal of finance & accounting	ORG
ajfa-10763	10	2	1946-052x 2017	MONEY
ajfa-10763	10	3	9	CARDINAL
ajfa-10763	10	4	1	CARDINAL
ajfa-10763	10	5	137 1	DATE
ajfa-10763	12	1	barlev	ORG
ajfa-10763	12	2	haddad	PERSON
ajfa-10763	12	3	2003	DATE
ajfa-10763	12	4	laux	ORG
ajfa-10763	12	5	2009	DATE
ajfa-10763	14	1	fasb	ORG
ajfa-10763	15	1	157	CARDINAL
ajfa-10763	15	2	fiscal years	DATE
ajfa-10763	15	3	november 15, 2007	DATE
ajfa-10763	17	1	157	CARDINAL
ajfa-10763	18	1	one	CARDINAL
ajfa-10763	19	1	157	CARDINAL
ajfa-10763	19	2	three	CARDINAL
ajfa-10763	21	1	157	CARDINAL
ajfa-10763	21	2	three	CARDINAL
ajfa-10763	22	1	1	CARDINAL
ajfa-10763	22	2	1	CARDINAL
ajfa-10763	23	1	2	CARDINAL
ajfa-10763	23	2	2	CARDINAL
ajfa-10763	24	1	3	CARDINAL
ajfa-10763	24	2	3	CARDINAL
ajfa-10763	25	1	3	CARDINAL
ajfa-10763	26	1	3	CARDINAL
ajfa-10763	27	1	157	CARDINAL
ajfa-10763	27	2	3	CARDINAL
ajfa-10763	28	1	three	CARDINAL
ajfa-10763	28	2	2008	DATE
ajfa-10763	28	3	2010	DATE
ajfa-10763	28	4	2011	DATE
ajfa-10763	30	1	2008	DATE
ajfa-10763	30	2	2008	DATE
ajfa-10763	30	3	cordeiro	PERSON
ajfa-10763	30	4	2009	DATE
ajfa-10763	30	5	goel	PERSON
ajfa-10763	30	6	2013	DATE
ajfa-10763	30	7	yan	PERSON
ajfa-10763	30	8	2011	DATE
ajfa-10763	30	9	teoh	PERSON
ajfa-10763	30	10	2012	DATE
ajfa-10763	30	11	2012	DATE
ajfa-10763	30	12	yang	PERSON
ajfa-10763	30	13	2016	DATE
ajfa-10763	30	14	libby	PERSON
ajfa-10763	30	15	2012	DATE
ajfa-10763	32	1	2as	ORG
ajfa-10763	33	1	2010	DATE
ajfa-10763	34	1	3	CARDINAL
ajfa-10763	35	1	157	CARDINAL
ajfa-10763	35	2	3	CARDINAL
ajfa-10763	36	1	3	CARDINAL
ajfa-10763	37	1	3	CARDINAL
ajfa-10763	37	2	3	CARDINAL
ajfa-10763	40	1	157	CARDINAL
ajfa-10763	40	2	the pnc financial services group, inc.	ORG
ajfa-10763	40	3	asian journal of finance & accounting	ORG
ajfa-10763	40	4	1946-052x 2017	MONEY
ajfa-10763	40	5	9	CARDINAL
ajfa-10763	40	6	1	CARDINAL
ajfa-10763	40	7	138	CARDINAL
ajfa-10763	40	8	3	CARDINAL
ajfa-10763	40	9	2011	DATE
ajfa-10763	40	10	3	CARDINAL
ajfa-10763	40	11	2005	DATE
ajfa-10763	41	1	first	ORDINAL
ajfa-10763	41	2	3	CARDINAL
ajfa-10763	42	1	hsieh et al	PERSON
ajfa-10763	43	1	2014	DATE
ajfa-10763	44	1	3	CARDINAL
ajfa-10763	44	2	3	CARDINAL
ajfa-10763	44	3	chong et al	ORG
ajfa-10763	44	4	2012	DATE
ajfa-10763	45	1	second	ORDINAL
ajfa-10763	45	2	3	CARDINAL
ajfa-10763	46	1	goel	PERSON
ajfa-10763	46	2	thakor	ORG
ajfa-10763	46	3	2008	DATE
ajfa-10763	46	4	heaton	ORG
ajfa-10763	46	5	2002	DATE
ajfa-10763	47	1	goel	PERSON
ajfa-10763	47	2	thakor	ORG
ajfa-10763	47	3	2008	DATE
ajfa-10763	48	1	third	ORDINAL
ajfa-10763	48	2	3	CARDINAL
ajfa-10763	49	1	fourth	ORDINAL
ajfa-10763	49	2	3	CARDINAL
ajfa-10763	50	1	us	GPE
ajfa-10763	50	2	2008 to 2011	DATE
ajfa-10763	50	3	3	CARDINAL
ajfa-10763	50	4	3	CARDINAL
ajfa-10763	51	1	3	CARDINAL
ajfa-10763	54	1	2005	DATE
ajfa-10763	56	1	2005	DATE
ajfa-10763	57	1	second	ORDINAL
ajfa-10763	59	1	section 2	LAW
ajfa-10763	60	1	section 3	LAW
ajfa-10763	61	1	2	CARDINAL
ajfa-10763	61	2	2.1	CARDINAL
ajfa-10763	61	3	3	CARDINAL
ajfa-10763	61	4	bhandari	PERSON
ajfa-10763	61	5	deaves	PERSON
ajfa-10763	61	6	asian	NORP
ajfa-10763	61	7	finance & accounting	ORG
ajfa-10763	61	8	1946-052x 2017	MONEY
ajfa-10763	62	1	9	CARDINAL
ajfa-10763	62	2	1	CARDINAL
ajfa-10763	62	3	139 2006	DATE
ajfa-10763	63	1	2003	DATE
ajfa-10763	63	2	wong	GPE
ajfa-10763	63	3	2008	DATE
ajfa-10763	63	4	baker	PERSON
ajfa-10763	63	5	2007	DATE
ajfa-10763	63	6	hsu	PERSON
ajfa-10763	63	7	2011	DATE
ajfa-10763	63	8	hribar	ORG
ajfa-10763	63	9	yang	PERSON
ajfa-10763	63	10	2016	DATE
ajfa-10763	63	11	libby	PERSON
ajfa-10763	63	12	2012	DATE
ajfa-10763	63	13	2005	DATE
ajfa-10763	63	14	2002	DATE
ajfa-10763	63	15	cordeiro	GPE
ajfa-10763	63	16	2009	DATE
ajfa-10763	63	17	2013	DATE
ajfa-10763	63	18	heaton	ORG
ajfa-10763	63	19	2002	DATE
ajfa-10763	63	20	2005	DATE
ajfa-10763	63	21	sec	ORG
ajfa-10763	63	22	2012	DATE
ajfa-10763	66	1	two	CARDINAL
ajfa-10763	66	2	3	CARDINAL
ajfa-10763	66	3	valencia	ORG
ajfa-10763	66	4	2014	DATE
ajfa-10763	67	1	first	ORDINAL
ajfa-10763	67	2	3	CARDINAL
ajfa-10763	68	1	second	ORDINAL
ajfa-10763	68	2	3	CARDINAL
ajfa-10763	69	1	157	CARDINAL
ajfa-10763	69	2	3	CARDINAL
ajfa-10763	69	3	3	CARDINAL
ajfa-10763	70	1	3	CARDINAL
ajfa-10763	70	2	1	CARDINAL
ajfa-10763	71	1	3	CARDINAL
ajfa-10763	72	1	altamuro	ORG
ajfa-10763	72	2	zhang	PERSON
ajfa-10763	72	3	2013	DATE
ajfa-10763	72	4	3	CARDINAL
ajfa-10763	73	1	2005	DATE
ajfa-10763	73	2	3	CARDINAL
ajfa-10763	74	1	first	ORDINAL
ajfa-10763	74	2	3	CARDINAL
ajfa-10763	75	1	2.2	CARDINAL
ajfa-10763	75	2	3	CARDINAL
ajfa-10763	76	1	barth et al	PERSON
ajfa-10763	77	1	1998	DATE
ajfa-10763	78	1	2006	DATE
ajfa-10763	78	2	2007	DATE
ajfa-10763	79	1	fiechter	PERSON
ajfa-10763	79	2	meyer (	ORG
ajfa-10763	79	3	2011	DATE
ajfa-10763	79	4	10th	ORDINAL
ajfa-10763	79	5	3	CARDINAL
ajfa-10763	80	1	3	CARDINAL
ajfa-10763	81	1	dechow et al	PERSON
ajfa-10763	82	1	2010	DATE
ajfa-10763	83	1	valencia	ORG
ajfa-10763	83	2	2011	DATE
ajfa-10763	83	3	3	CARDINAL
ajfa-10763	83	4	asian	NORP
ajfa-10763	83	5	finance & accounting	ORG
ajfa-10763	83	6	1946-052x 2017	MONEY
ajfa-10763	84	1	9	CARDINAL
ajfa-10763	84	2	1	CARDINAL
ajfa-10763	84	3	140	CARDINAL
ajfa-10763	86	1	hsieh et al	PERSON
ajfa-10763	87	1	2014	DATE
ajfa-10763	88	1	3	CARDINAL
ajfa-10763	88	2	chong et al	ORG
ajfa-10763	88	3	2012	DATE
ajfa-10763	89	1	3	CARDINAL
ajfa-10763	89	2	3	CARDINAL
ajfa-10763	90	1	second	ORDINAL
ajfa-10763	90	2	3	CARDINAL
ajfa-10763	91	1	2.3	CARDINAL
ajfa-10763	91	2	al	ORG
ajfa-10763	91	3	2007	DATE
ajfa-10763	92	1	1988	DATE
ajfa-10763	92	2	hickman	PERSON
ajfa-10763	92	3	1992	DATE
ajfa-10763	92	4	brickley et al.	ORG
ajfa-10763	92	5	1994	DATE
ajfa-10763	92	6	1996	DATE
ajfa-10763	92	7	1999	DATE
ajfa-10763	92	8	klein	GPE
ajfa-10763	92	9	2002	DATE
ajfa-10763	92	10	2003	DATE
ajfa-10763	94	1	1991	DATE
ajfa-10763	95	1	chen	PERSON
ajfa-10763	95	2	chung	GPE
ajfa-10763	95	3	2009	DATE
ajfa-10763	97	1	2004	DATE
ajfa-10763	101	1	2010	DATE
ajfa-10763	101	2	157	CARDINAL
ajfa-10763	103	1	goel	PERSON
ajfa-10763	103	2	thakor	ORG
ajfa-10763	103	3	2008	DATE
ajfa-10763	103	4	liu	PERSON
ajfa-10763	103	5	taffler	PERSON
ajfa-10763	103	6	2008	DATE
ajfa-10763	103	7	heaton	ORG
ajfa-10763	103	8	2002	DATE
ajfa-10763	104	1	goel	PERSON
ajfa-10763	104	2	thakor	ORG
ajfa-10763	104	3	2008	DATE
ajfa-10763	105	1	3	CARDINAL
ajfa-10763	106	1	asian	NORP
ajfa-10763	106	2	finance & accounting	ORG
ajfa-10763	106	3	1946-052x 2017	MONEY
ajfa-10763	106	4	9	CARDINAL
ajfa-10763	106	5	1	CARDINAL
ajfa-10763	106	6	141	CARDINAL
ajfa-10763	106	7	3	CARDINAL
ajfa-10763	107	1	third	ORDINAL
ajfa-10763	107	2	fourth	ORDINAL
ajfa-10763	107	3	3	CARDINAL
ajfa-10763	108	1	3	CARDINAL
ajfa-10763	109	1	3	CARDINAL
ajfa-10763	109	2	3.1	CARDINAL
ajfa-10763	109	3	3.1.1	CARDINAL
ajfa-10763	109	4	1	CARDINAL
ajfa-10763	109	5	1	CARDINAL
ajfa-10763	109	6	3	CARDINAL
ajfa-10763	110	1	chong et al	PERSON
ajfa-10763	111	1	2012	DATE
ajfa-10763	111	2	2	DATE
ajfa-10763	111	3	3	DATE
ajfa-10763	111	4	4	DATE
ajfa-10763	111	5	5	DATE
ajfa-10763	111	6	6	DATE
ajfa-10763	111	7	7	DATE
ajfa-10763	111	8	8	DATE
ajfa-10763	111	9	level3	ORG
ajfa-10763	113	1	1	CARDINAL
ajfa-10763	120	1	pfll	NORP
ajfa-10763	124	1	level3	ORG
ajfa-10763	125	1	3	CARDINAL
ajfa-10763	126	1	one	CARDINAL
ajfa-10763	126	2	zero	CARDINAL
ajfa-10763	128	1	one	CARDINAL
ajfa-10763	128	2	zero	CARDINAL
ajfa-10763	139	1	pfll	NORP
ajfa-10763	142	1	3	CARDINAL
ajfa-10763	143	1	2	CARDINAL
ajfa-10763	143	2	2	CARDINAL
ajfa-10763	143	3	3	CARDINAL
ajfa-10763	144	1	chong et al	PERSON
ajfa-10763	145	1	2012	DATE
ajfa-10763	145	2	asian	NORP
ajfa-10763	145	3	finance & accounting	ORG
ajfa-10763	145	4	1946-052x 2017	MONEY
ajfa-10763	146	1	9	CARDINAL
ajfa-10763	146	2	1	CARDINAL
ajfa-10763	146	3	142	CARDINAL
ajfa-10763	146	4	2	DATE
ajfa-10763	146	5	3	DATE
ajfa-10763	146	6	4	DATE
ajfa-10763	146	7	5	DATE
ajfa-10763	146	8	6	DATE
ajfa-10763	146	9	7	DATE
ajfa-10763	146	10	8	DATE
ajfa-10763	146	11	level3_gain	PERSON
ajfa-10763	148	1	2	CARDINAL
ajfa-10763	155	1	pfll	NORP
ajfa-10763	157	1	level3_gain	PERSON
ajfa-10763	158	1	3	CARDINAL
ajfa-10763	159	1	one	CARDINAL
ajfa-10763	159	2	zero	CARDINAL
ajfa-10763	161	1	one	CARDINAL
ajfa-10763	161	2	zero	CARDINAL
ajfa-10763	172	1	pfll	NORP
ajfa-10763	175	1	3	CARDINAL
ajfa-10763	176	1	3	CARDINAL
ajfa-10763	176	2	3	CARDINAL
ajfa-10763	176	3	3	CARDINAL
ajfa-10763	177	1	1	CARDINAL
ajfa-10763	177	2	2	CARDINAL
ajfa-10763	178	1	2	DATE
ajfa-10763	178	2	3	DATE
ajfa-10763	178	3	4	CARDINAL
ajfa-10763	178	4	5	DATE
ajfa-10763	178	5	6	DATE
ajfa-10763	178	6	7	DATE
ajfa-10763	178	7	8	DATE
ajfa-10763	178	8	9	DATE
ajfa-10763	178	9	level3	ORG
ajfa-10763	182	1	3	CARDINAL
ajfa-10763	192	1	pfll γ γ	GPE
ajfa-10763	195	1	level3	ORG
ajfa-10763	196	1	3	CARDINAL
ajfa-10763	197	1	one	CARDINAL
ajfa-10763	197	2	zero	CARDINAL
ajfa-10763	199	1	one	CARDINAL
ajfa-10763	199	2	zero	CARDINAL
ajfa-10763	200	1	lgta	PERSON
ajfa-10763	212	1	pfll	NORP
ajfa-10763	214	1	asian	NORP
ajfa-10763	214	2	finance & accounting	ORG
ajfa-10763	214	3	1946-052x 2017	MONEY
ajfa-10763	214	4	9	CARDINAL
ajfa-10763	214	5	1	CARDINAL
ajfa-10763	214	6	143	CARDINAL
ajfa-10763	217	1	3	CARDINAL
ajfa-10763	218	1	4	CARDINAL
ajfa-10763	218	2	4	CARDINAL
ajfa-10763	218	3	3	CARDINAL
ajfa-10763	219	1	2	CARDINAL
ajfa-10763	219	2	4	CARDINAL
ajfa-10763	220	1	2	DATE
ajfa-10763	220	2	3	DATE
ajfa-10763	220	3	4	CARDINAL
ajfa-10763	220	4	5	DATE
ajfa-10763	220	5	6	DATE
ajfa-10763	220	6	7	DATE
ajfa-10763	220	7	8	DATE
ajfa-10763	220	8	level3_gain	PERSON
ajfa-10763	224	1	4	CARDINAL
ajfa-10763	234	1	pfll	NORP
ajfa-10763	238	1	level3_gain	PERSON
ajfa-10763	239	1	3	CARDINAL
ajfa-10763	240	1	one	CARDINAL
ajfa-10763	240	2	zero	CARDINAL
ajfa-10763	242	1	one	CARDINAL
ajfa-10763	242	2	zero	CARDINAL
ajfa-10763	253	1	pfll	NORP
ajfa-10763	258	1	3	CARDINAL
ajfa-10763	259	1	3.2	CARDINAL
ajfa-10763	259	2	3.2.1	CARDINAL
ajfa-10763	259	3	1	CARDINAL
ajfa-10763	259	4	3	CARDINAL
ajfa-10763	259	5	chong et al	PERSON
ajfa-10763	260	1	2012	DATE
ajfa-10763	260	2	3	CARDINAL
ajfa-10763	260	3	level3	ORG
ajfa-10763	261	1	3	CARDINAL
ajfa-10763	262	1	3.2.2	CARDINAL
ajfa-10763	262	2	2	CARDINAL
ajfa-10763	262	3	4	CARDINAL
ajfa-10763	262	4	valencia	ORG
ajfa-10763	262	5	2011	DATE
ajfa-10763	262	6	3	CARDINAL
ajfa-10763	262	7	level3_gain	PERSON
ajfa-10763	262	8	3	CARDINAL
ajfa-10763	263	1	3.2.3	CARDINAL
ajfa-10763	263	2	ahmed	PERSON
ajfa-10763	263	3	duellman	PERSON
ajfa-10763	263	4	2013	DATE
ajfa-10763	263	5	2005	DATE
ajfa-10763	263	6	2008	DATE
ajfa-10763	263	7	three	CARDINAL
ajfa-10763	263	8	the asian journal of finance & accounting	ORG
ajfa-10763	263	9	1946-052x 2017	MONEY
ajfa-10763	263	10	9	CARDINAL
ajfa-10763	263	11	1	CARDINAL
ajfa-10763	263	12	144	CARDINAL
ajfa-10763	265	1	three	CARDINAL
ajfa-10763	265	2	first	ORDINAL
ajfa-10763	265	3	2005	DATE
ajfa-10763	266	1	10%	PERCENT
ajfa-10763	266	2	the fiscal year	DATE
ajfa-10763	266	3	otherwise zero	CARDINAL
ajfa-10763	266	4	campbell et al.	ORG
ajfa-10763	266	5	2011	DATE
ajfa-10763	267	1	second	ORDINAL
ajfa-10763	268	1	a given year	DATE
ajfa-10763	268	2	french	NORP
ajfa-10763	268	3	that year	DATE
ajfa-10763	268	4	otherwise zero	CARDINAL
ajfa-10763	268	5	ben-david et al.	PERSON
ajfa-10763	268	6	2010	DATE
ajfa-10763	268	7	2005	DATE
ajfa-10763	269	1	2012	DATE
ajfa-10763	269	2	third	ORDINAL
ajfa-10763	269	3	industry-year	DATE
ajfa-10763	270	1	greater than zero	CARDINAL
ajfa-10763	271	1	three	CARDINAL
ajfa-10763	272	1	three	CARDINAL
ajfa-10763	273	1	one	CARDINAL
ajfa-10763	273	2	zero	CARDINAL
ajfa-10763	274	1	four	CARDINAL
ajfa-10763	274	2	2006	DATE
ajfa-10763	274	3	chen et al.	PERSON
ajfa-10763	274	4	2007	DATE
ajfa-10763	274	5	osma	GPE
ajfa-10763	274	6	2008	DATE
ajfa-10763	274	7	2008	DATE
ajfa-10763	274	8	2009	DATE
ajfa-10763	274	9	shiue	ORG
ajfa-10763	274	10	lin, & liu	ORG
ajfa-10763	274	11	2009	DATE
ajfa-10763	275	1	one	CARDINAL
ajfa-10763	275	2	zero	CARDINAL
ajfa-10763	275	3	2005	DATE
ajfa-10763	275	4	bradbury	GPE
ajfa-10763	275	5	al.	GPE
ajfa-10763	275	6	2006	DATE
ajfa-10763	276	1	the average years	DATE
ajfa-10763	276	2	2009	DATE
ajfa-10763	276	3	2009	DATE
ajfa-10763	277	1	2009	DATE
ajfa-10763	278	1	four	CARDINAL
ajfa-10763	279	1	four	CARDINAL
ajfa-10763	280	1	one	CARDINAL
ajfa-10763	280	2	zero	CARDINAL
ajfa-10763	281	1	3.2.5	CARDINAL
ajfa-10763	282	1	3	CARDINAL
ajfa-10763	282	2	beatty et al.	PERSON
ajfa-10763	282	3	2002	DATE
ajfa-10763	283	1	meyer, 2011	ORG
ajfa-10763	284	1	asian	NORP
ajfa-10763	284	2	finance & accounting	ORG
ajfa-10763	284	3	1946-052x 2017	MONEY
ajfa-10763	284	4	9	CARDINAL
ajfa-10763	284	5	1	CARDINAL
ajfa-10763	284	6	145	CARDINAL
ajfa-10763	285	1	jensen	PERSON
ajfa-10763	285	2	1976	DATE
ajfa-10763	285	3	3	CARDINAL
ajfa-10763	287	1	3	CARDINAL
ajfa-10763	287	2	3	CARDINAL
ajfa-10763	287	3	chong et al.	PERSON
ajfa-10763	287	4	2012	DATE
ajfa-10763	288	1	3	CARDINAL
ajfa-10763	288	2	3	CARDINAL
ajfa-10763	288	3	chong et al.	PERSON
ajfa-10763	288	4	2012	DATE
ajfa-10763	290	1	pfll	NORP
ajfa-10763	290	2	3	CARDINAL
ajfa-10763	290	3	1990	DATE
ajfa-10763	290	4	1993	DATE
ajfa-10763	290	5	valencia	ORG
ajfa-10763	290	6	2011	DATE
ajfa-10763	291	1	3.3	CARDINAL
ajfa-10763	291	2	2010	DATE
ajfa-10763	291	3	2011	DATE
ajfa-10763	291	4	from 2008 to 2011	DATE
ajfa-10763	292	1	3	CARDINAL
ajfa-10763	292	2	10-k	QUANTITY
ajfa-10763	293	1	the fiscal years	DATE
ajfa-10763	293	2	november 15, 2007	DATE
ajfa-10763	294	1	3	CARDINAL
ajfa-10763	294	2	appendix	NORP
ajfa-10763	294	3	3	CARDINAL
ajfa-10763	294	4	3	CARDINAL
ajfa-10763	294	5	zero	CARDINAL
ajfa-10763	295	1	zero	CARDINAL
ajfa-10763	296	1	annual	DATE
ajfa-10763	297	1	1	CARDINAL
ajfa-10763	297	2	2	CARDINAL
ajfa-10763	297	3	3	CARDINAL
ajfa-10763	298	1	1988	DATE
ajfa-10763	298	2	3.0	CARDINAL
ajfa-10763	299	1	4	CARDINAL
ajfa-10763	299	2	4.1	CARDINAL
ajfa-10763	299	3	1	CARDINAL
ajfa-10763	300	1	3	CARDINAL
ajfa-10763	300	2	level3	ORG
ajfa-10763	300	3	0.048	CARDINAL
ajfa-10763	300	4	0.012	CARDINAL
ajfa-10763	301	1	4.8 percent	PERCENT
ajfa-10763	301	2	3	CARDINAL
ajfa-10763	302	1	3	CARDINAL
ajfa-10763	302	2	level3_gain	PERSON
ajfa-10763	302	3	0.001	CARDINAL
ajfa-10763	303	1	3.5%	PERCENT
ajfa-10763	303	2	10%	PERCENT
ajfa-10763	303	3	the fiscal year	DATE
ajfa-10763	304	1	49.5%	PERCENT
ajfa-10763	304	2	a given year	DATE
ajfa-10763	304	3	french	NORP
ajfa-10763	304	4	that year	DATE
ajfa-10763	305	1	36%	PERCENT
ajfa-10763	306	1	1	CARDINAL
ajfa-10763	306	2	6020	CARDINAL
ajfa-10763	306	3	6035	DATE
ajfa-10763	306	4	6036	DATE
ajfa-10763	307	1	asian	NORP
ajfa-10763	307	2	finance & accounting	ORG
ajfa-10763	307	3	1946-052x 2017	MONEY
ajfa-10763	307	4	9	CARDINAL
ajfa-10763	307	5	1	CARDINAL
ajfa-10763	307	6	146	CARDINAL
ajfa-10763	308	1	76.9%	PERCENT
ajfa-10763	308	2	42.4%	PERCENT
ajfa-10763	308	3	the average service years	DATE
ajfa-10763	308	4	11.237 years	DATE
ajfa-10763	308	5	members(bd_dir	PERSON
ajfa-10763	308	6	0.368	CARDINAL
ajfa-10763	309	1	1	CARDINAL
ajfa-10763	311	1	1	CARDINAL
ajfa-10763	312	1	level3	ORG
ajfa-10763	312	2	1.281	MONEY
ajfa-10763	312	3	283	CARDINAL
ajfa-10763	312	4	0.021	CARDINAL
ajfa-10763	312	5	283	CARDINAL
ajfa-10763	312	6	0.185 0.035 0.000 0.000 0.000 0.000 1.000 capex	QUANTITY
ajfa-10763	312	7	0.495 0.000 0.000 0.000 1.000 1.000	MONEY
ajfa-10763	312	8	283	CARDINAL
ajfa-10763	312	9	0.360 0.000 0.000 0.000 1.000	MONEY
ajfa-10763	312	10	283	CARDINAL
ajfa-10763	312	11	0.661 0.000 0.000 1.000 1.000 1.000	MONEY
ajfa-10763	312	12	283	CARDINAL
ajfa-10763	312	13	0.857 1.000	CARDINAL
ajfa-10763	312	14	283	CARDINAL
ajfa-10763	312	15	0.495 0.424 0.000 0.000 0.000 1.000 1.000	MONEY
ajfa-10763	312	16	283	CARDINAL
ajfa-10763	312	17	3.000	CARDINAL
ajfa-10763	312	18	13.222 24.333	CARDINAL
ajfa-10763	312	19	283	CARDINAL
ajfa-10763	312	20	0.368 0.000	MONEY
ajfa-10763	312	21	2.000	CARDINAL
ajfa-10763	312	22	hi_cg	ORG
ajfa-10763	312	23	283	CARDINAL
ajfa-10763	312	24	0.498 0.000 0.000 0.000 1.000 1.000	MONEY
ajfa-10763	312	25	283	CARDINAL
ajfa-10763	312	26	1.476	CARDINAL
ajfa-10763	312	27	8.618	MONEY
ajfa-10763	312	28	9.997	CARDINAL
ajfa-10763	312	29	283	CARDINAL
ajfa-10763	312	30	283	CARDINAL
ajfa-10763	312	31	0.015 0.002	CARDINAL
ajfa-10763	312	32	0.001	CARDINAL
ajfa-10763	312	33	0.037	CARDINAL
ajfa-10763	312	34	283	CARDINAL
ajfa-10763	312	35	0.010 0.015	CARDINAL
ajfa-10763	312	36	283	CARDINAL
ajfa-10763	312	37	283	CARDINAL
ajfa-10763	312	38	5.184 0.526 -21.297 0.037	QUANTITY
ajfa-10763	312	39	63.647	CARDINAL
ajfa-10763	312	40	1	CARDINAL
ajfa-10763	313	1	2	CARDINAL
ajfa-10763	313	2	level3	ORG
ajfa-10763	313	3	3	CARDINAL
ajfa-10763	314	1	level3_gain	PERSON
ajfa-10763	314	2	3	CARDINAL
ajfa-10763	315	1	10%	PERCENT
ajfa-10763	315	2	the fiscal year	DATE
ajfa-10763	315	3	otherwise zero	CARDINAL
ajfa-10763	316	1	a given year	DATE
ajfa-10763	316	2	french	NORP
ajfa-10763	316	3	that year	DATE
ajfa-10763	316	4	zero	CARDINAL
ajfa-10763	317	1	greater than zero	CARDINAL
ajfa-10763	318	1	one	CARDINAL
ajfa-10763	318	2	zero	CARDINAL
ajfa-10763	320	1	nodual	PERSON
ajfa-10763	320	2	one	CARDINAL
ajfa-10763	320	3	zero	CARDINAL
ajfa-10763	321	1	the average years	DATE
ajfa-10763	322	1	bd_dir	ORG
ajfa-10763	323	1	one	CARDINAL
ajfa-10763	323	2	zero	CARDINAL
ajfa-10763	329	1	pfll	NORP
ajfa-10763	330	1	4.2	CARDINAL
ajfa-10763	330	2	2	CARDINAL
ajfa-10763	331	1	level3	ORG
ajfa-10763	331	2	level3_gain	PERSON
ajfa-10763	331	3	3	CARDINAL
ajfa-10763	331	4	3	CARDINAL
ajfa-10763	332	1	the asian journal of finance & accounting	ORG
ajfa-10763	332	2	1946-052x 2017	MONEY
ajfa-10763	332	3	9	CARDINAL
ajfa-10763	332	4	1 ajfa.macrothink.org	CARDINAL
ajfa-10763	332	5	147	CARDINAL
ajfa-10763	334	1	2	CARDINAL
ajfa-10763	334	2	level3	ORG
ajfa-10763	334	3	level3	ORG
ajfa-10763	334	4	1.000	CARDINAL
ajfa-10763	334	5	level3_gain	ORG
ajfa-10763	334	6	0.073 1.000	CARDINAL
ajfa-10763	334	7	0.089 0.027 1.000	MONEY
ajfa-10763	334	8	0.262	CARDINAL
ajfa-10763	334	9	0.313	CARDINAL
ajfa-10763	334	10	0.228	CARDINAL
ajfa-10763	334	11	1.000	CARDINAL
ajfa-10763	334	12	0.218	CARDINAL
ajfa-10763	334	13	0.028 -0.038	QUANTITY
ajfa-10763	334	14	0.051 1.000	CARDINAL
ajfa-10763	334	15	0.043 0.151	CARDINAL
ajfa-10763	334	16	0.033 0.015	CARDINAL
ajfa-10763	334	17	1.000	CARDINAL
ajfa-10763	334	18	0.122	CARDINAL
ajfa-10763	336	1	0.011	CARDINAL
ajfa-10763	336	2	0.005	CARDINAL
ajfa-10763	336	3	1.000	CARDINAL
ajfa-10763	336	4	0.082	CARDINAL
ajfa-10763	336	5	0.097 0.067	MONEY
ajfa-10763	337	1	0.272	CARDINAL
ajfa-10763	338	1	1.000	CARDINAL
ajfa-10763	338	2	0.002 0.014 -0.021 -0.014	QUANTITY
ajfa-10763	338	3	0.113	CARDINAL
ajfa-10763	339	1	0.131	CARDINAL
ajfa-10763	339	2	1.000	CARDINAL
ajfa-10763	339	3	1	CARDINAL
ajfa-10763	340	1	2	CARDINAL
ajfa-10763	341	1	3	CARDINAL
ajfa-10763	341	2	1	CARDINAL
ajfa-10763	342	1	4.	CARDINAL
ajfa-10763	343	1	the 1%, 5%	PERCENT
ajfa-10763	343	2	10%	PERCENT
ajfa-10763	344	1	4.3	CARDINAL
ajfa-10763	344	2	1	CARDINAL
ajfa-10763	344	3	3	CARDINAL
ajfa-10763	344	4	1	CARDINAL
ajfa-10763	344	5	3	CARDINAL
ajfa-10763	345	1	1	CARDINAL
ajfa-10763	345	2	hi_over	GPE
ajfa-10763	345	3	3	CARDINAL
ajfa-10763	345	4	level3	ORG
ajfa-10763	346	1	1	CARDINAL
ajfa-10763	347	1	3	CARDINAL
ajfa-10763	347	2	2005	DATE
ajfa-10763	348	1	3	CARDINAL
ajfa-10763	349	1	3	CARDINAL
ajfa-10763	349	2	chong et al	PERSON
ajfa-10763	350	1	2010	DATE
ajfa-10763	351	1	two	CARDINAL
ajfa-10763	351	2	2	CARDINAL
ajfa-10763	351	3	3	CARDINAL
ajfa-10763	351	4	two	CARDINAL
ajfa-10763	351	5	3	CARDINAL
ajfa-10763	352	1	2	CARDINAL
ajfa-10763	352	2	hi_over	GPE
ajfa-10763	352	3	3	CARDINAL
ajfa-10763	352	4	level3_gain	PERSON
ajfa-10763	353	1	second	ORDINAL
ajfa-10763	354	1	3	CARDINAL
ajfa-10763	354	2	3	CARDINAL
ajfa-10763	356	1	3	CARDINAL
ajfa-10763	357	1	three	CARDINAL
ajfa-10763	357	2	3	CARDINAL
ajfa-10763	358	1	three	CARDINAL
ajfa-10763	358	2	3	CARDINAL
ajfa-10763	358	3	3	CARDINAL
ajfa-10763	360	1	asian	NORP
ajfa-10763	360	2	finance & accounting	ORG
ajfa-10763	360	3	1946-052x 2017	MONEY
ajfa-10763	360	4	9	CARDINAL
ajfa-10763	360	5	1	CARDINAL
ajfa-10763	360	6	148	CARDINAL
ajfa-10763	360	7	goel	PERSON
ajfa-10763	360	8	thakor	ORG
ajfa-10763	360	9	2008	DATE
ajfa-10763	360	10	liu	PERSON
ajfa-10763	360	11	taffler	PERSON
ajfa-10763	360	12	2008	DATE
ajfa-10763	360	13	heaton	ORG
ajfa-10763	360	14	2002	DATE
ajfa-10763	361	1	3	CARDINAL
ajfa-10763	362	1	four	CARDINAL
ajfa-10763	362	2	4	CARDINAL
ajfa-10763	362	3	3	CARDINAL
ajfa-10763	362	4	four	CARDINAL
ajfa-10763	362	5	3	CARDINAL
ajfa-10763	363	1	4	CARDINAL
ajfa-10763	364	1	3	CARDINAL
ajfa-10763	365	1	4	CARDINAL
ajfa-10763	366	1	3	CARDINAL
ajfa-10763	367	1	level3	ORG
ajfa-10763	368	1	level3	ORG
ajfa-10763	368	2	level3_gain	PERSON
ajfa-10763	371	1	0.001	CARDINAL
ajfa-10763	371	2	0.045	CARDINAL
ajfa-10763	371	3	0.001	CARDINAL
ajfa-10763	371	4	1.710	CARDINAL
ajfa-10763	371	5	1.940	CARDINAL
ajfa-10763	371	6	2.850	CARDINAL
ajfa-10763	371	7	3.090	CARDINAL
ajfa-10763	372	1	0.024	CARDINAL
ajfa-10763	372	2	0.0003 0.057	CARDINAL
ajfa-10763	373	1	0.001	CARDINAL
ajfa-10763	373	2	2.020	CARDINAL
ajfa-10763	373	3	0.070	CARDINAL
ajfa-10763	373	4	3.130	CARDINAL
ajfa-10763	373	5	1.940	CARDINAL
ajfa-10763	375	1	0.001	CARDINAL
ajfa-10763	375	2	0.015	CARDINAL
ajfa-10763	376	1	4.130	CARDINAL
ajfa-10763	376	2	5.000	CARDINAL
ajfa-10763	376	3	3.800	CARDINAL
ajfa-10763	376	4	4.570	CARDINAL
ajfa-10763	376	5	0.002 0.497	CARDINAL
ajfa-10763	377	1	0.001	CARDINAL
ajfa-10763	377	2	2.790	CARDINAL
ajfa-10763	377	3	0.400	CARDINAL
ajfa-10763	377	4	2.550	CARDINAL
ajfa-10763	377	5	0.016	CARDINAL
ajfa-10763	377	6	0.019	CARDINAL
ajfa-10763	377	7	1.430	CARDINAL
ajfa-10763	377	8	1.640	CARDINAL
ajfa-10763	377	9	0.010	CARDINAL
ajfa-10763	377	10	0.007	CARDINAL
ajfa-10763	377	11	1.280	CARDINAL
ajfa-10763	379	1	0.037	CARDINAL
ajfa-10763	379	2	1.660	CARDINAL
ajfa-10763	379	3	0.042	CARDINAL
ajfa-10763	379	4	1.560	CARDINAL
ajfa-10763	379	5	1.640	CARDINAL
ajfa-10763	379	6	1.740	CARDINAL
ajfa-10763	379	7	1.860	CARDINAL
ajfa-10763	379	8	0.370	CARDINAL
ajfa-10763	380	1	0.118	CARDINAL
ajfa-10763	380	2	1	CARDINAL
ajfa-10763	381	1	2.	CARDINAL
ajfa-10763	381	2	1	CARDINAL
ajfa-10763	382	1	3	CARDINAL
ajfa-10763	384	1	the 1%, 5%	PERCENT
ajfa-10763	384	2	10%	PERCENT
ajfa-10763	384	3	one	CARDINAL
ajfa-10763	385	1	4	CARDINAL
ajfa-10763	385	2	1980	DATE
ajfa-10763	386	1	5.vifs	CARDINAL
ajfa-10763	387	1	asian	NORP
ajfa-10763	387	2	finance & accounting	ORG
ajfa-10763	387	3	1946-052x 2017	MONEY
ajfa-10763	387	4	9	CARDINAL
ajfa-10763	387	5	1	CARDINAL
ajfa-10763	387	6	149 5	DATE
ajfa-10763	389	1	us	GPE
ajfa-10763	389	2	2008 to 2011	DATE
ajfa-10763	389	3	3	CARDINAL
ajfa-10763	389	4	3	CARDINAL
ajfa-10763	390	1	3	CARDINAL
ajfa-10763	393	1	2005	DATE
ajfa-10763	394	1	second	ORDINAL
ajfa-10763	395	1	d.	NORP
ajfa-10763	395	2	barth	PERSON
ajfa-10763	395	3	m. e., & kasznik	PERSON
ajfa-10763	395	4	2006	DATE
ajfa-10763	396	1	fas 123	ORG
ajfa-10763	397	1	11(4	DATE
ajfa-10763	397	2	429-461	CARDINAL
ajfa-10763	398	1	a. s.	PERSON
ajfa-10763	398	2	s.	PERSON
ajfa-10763	398	3	2013	DATE
ajfa-10763	400	1	journal of accounting research	ORG
ajfa-10763	400	2	51(1	CARDINAL
ajfa-10763	400	3	1-30	CARDINAL
ajfa-10763	401	1	j., & zhang	ORG
ajfa-10763	401	2	2013	DATE
ajfa-10763	403	1	18	CARDINAL
ajfa-10763	403	2	833	CARDINAL
ajfa-10763	403	3	baker	PERSON
ajfa-10763	403	4	m., r. ruback	PERSON
ajfa-10763	403	5	j. (	PERSON
ajfa-10763	403	6	2007	DATE
ajfa-10763	405	1	b. espen eckbo	PERSON
ajfa-10763	405	2	145	CARDINAL
ajfa-10763	406	1	new york	GPE
ajfa-10763	407	1	http://dx.doi.org/10.3386/w10863	NORP
ajfa-10763	407	2	b., & haddad	ORG
ajfa-10763	407	3	j. r.	PERSON
ajfa-10763	407	4	2003	DATE
ajfa-10763	409	1	14	CARDINAL
ajfa-10763	409	2	383	CARDINAL
ajfa-10763	410	1	http://dx.doi.org/10.1016/s1045235402001399 barth	PERSON
ajfa-10763	410	2	m. e., &	PERSON
ajfa-10763	410	3	1998	DATE
ajfa-10763	412	1	journal of accounting research	ORG
ajfa-10763	412	2	36(3	CARDINAL
ajfa-10763	412	3	199	CARDINAL
ajfa-10763	413	1	d.	GPE
ajfa-10763	413	2	2007	DATE
ajfa-10763	415	1	12(1	CARDINAL
ajfa-10763	415	2	155	CARDINAL
ajfa-10763	417	1	asian	NORP
ajfa-10763	417	2	finance & accounting	ORG
ajfa-10763	417	3	1946-052x 2017	MONEY
ajfa-10763	417	4	9	CARDINAL
ajfa-10763	417	5	1	CARDINAL
ajfa-10763	417	6	150	CARDINAL
ajfa-10763	417	7	r. & turk	ORG
ajfa-10763	417	8	t.	GPE
ajfa-10763	417	9	1991	DATE
ajfa-10763	419	1	academy of management journal	ORG
ajfa-10763	419	2	34(1	CARDINAL
ajfa-10763	419	3	205	CARDINAL
ajfa-10763	420	1	l. a.	PERSON
ajfa-10763	420	2	2010	DATE
ajfa-10763	422	1	65(6	CARDINAL
ajfa-10763	422	2	2363	CARDINAL
ajfa-10763	423	1	j., chtourou	ORG
ajfa-10763	423	2	s. m., & courteau	PERSON
ajfa-10763	423	3	2004	DATE
ajfa-10763	425	1	journal of practice &	ORG
ajfa-10763	425	2	23(2	CARDINAL
ajfa-10763	425	3	13	CARDINAL
ajfa-10763	426	1	ben-david	PERSON
ajfa-10763	426	2	i., graham	PERSON
ajfa-10763	426	3	j. r.	PERSON
ajfa-10763	426	4	c. r.	PERSON
ajfa-10763	426	5	2010	DATE
ajfa-10763	429	1	http://dx.doi.org/10.1093/qje/qjt023 bhandari	PERSON
ajfa-10763	429	2	g., & deaves	ORG
ajfa-10763	429	3	2006	DATE
ajfa-10763	431	1	7(1	DATE
ajfa-10763	431	2	5	CARDINAL
ajfa-10763	432	1	bradbury	GPE
ajfa-10763	432	2	m. e.	PERSON
ajfa-10763	432	3	s. m. (	PERSON
ajfa-10763	432	4	2006	DATE
ajfa-10763	434	1	pacific accounting review	ORG
ajfa-10763	434	2	47	CARDINAL
ajfa-10763	435	1	brickley	GPE
ajfa-10763	435	2	j. a.	PERSON
ajfa-10763	435	3	coles	PERSON
ajfa-10763	435	4	j. l.	PERSON
ajfa-10763	435	5	terry	PERSON
ajfa-10763	435	6	r. l.	PERSON
ajfa-10763	435	7	1994	DATE
ajfa-10763	437	1	journal of financial economics	ORG
ajfa-10763	437	2	35(3	DATE
ajfa-10763	437	3	371	CARDINAL
ajfa-10763	438	1	http://dx.doi.org/10.1016/0304-405x(94)90038-8 byrd	PERSON
ajfa-10763	438	2	j. w.	PERSON
ajfa-10763	438	3	& hickman	PERSON
ajfa-10763	438	4	k. a.	PERSON
ajfa-10763	438	5	1992	DATE
ajfa-10763	441	1	journal of financial economics	ORG
ajfa-10763	441	2	32(2	CARDINAL
ajfa-10763	441	3	195	CARDINAL
ajfa-10763	442	1	http://dx.doi.org/10.1016/0304-405x(92)90018-s campbell	PERSON
ajfa-10763	442	2	t. c.	GPE
ajfa-10763	442	3	m. johnson	PERSON
ajfa-10763	442	4	s. a. rutherford	PERSON
ajfa-10763	442	5	j., & stanley	ORG
ajfa-10763	442	6	b. w.	PERSON
ajfa-10763	442	7	2011	DATE
ajfa-10763	443	1	ceo	PERSON
ajfa-10763	444	1	journal of financial economics	ORG
ajfa-10763	444	2	101	CARDINAL
ajfa-10763	444	3	695	CARDINAL
ajfa-10763	445	1	http://dx.doi.org/10.1016/j.jfineco.2011.03.004 chen	PERSON
ajfa-10763	445	2	k. y.	PERSON
ajfa-10763	445	3	r. j.	PERSON
ajfa-10763	445	4	y. m.	PERSON
ajfa-10763	445	5	2007	DATE
ajfa-10763	446	1	taiwanese	NORP
ajfa-10763	447	1	contemporary accounting & economics	ORG
ajfa-10763	447	2	3(2	CARDINAL
ajfa-10763	447	3	73	CARDINAL
ajfa-10763	448	1	http://dx.doi.org/10.1016/s1815-5669(10)70024-2 chen	PERSON
ajfa-10763	448	2	w. t.	PERSON
ajfa-10763	448	3	2009	DATE
ajfa-10763	451	1	journal of business research	ORG
ajfa-10763	451	2	62(11	CARDINAL
ajfa-10763	451	3	1200-1206	DATE
ajfa-10763	452	1	huang, h., & zhang	ORG
ajfa-10763	452	2	2012	DATE
ajfa-10763	453	1	157	CARDINAL
ajfa-10763	454	1	20(1	CARDINAL
ajfa-10763	454	2	78	CARDINAL
ajfa-10763	455	1	g., & magliolo	ORG
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ajfa-10763	457	1	16(1-3	CARDINAL
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ajfa-10763	463	1	j., gua	ORG
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ajfa-10763	465	1	journal of financial economics	ORG
ajfa-10763	465	2	51	DATE
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ajfa-10763	466	1	http://dx.doi.org/10.1016/s0304-405x(98)00058-0 cullinan	PERSON
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ajfa-10763	468	5	b.	PERSON
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ajfa-10763	483	1	s. a.	PERSON
ajfa-10763	483	2	2009	DATE
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ajfa-10763	488	1	63	DATE
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ajfa-10763	489	1	p. a.	PERSON
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ajfa-10763	489	3	a.	PERSON
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ajfa-10763	491	3	107	CARDINAL
ajfa-10763	492	1	2003	DATE
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ajfa-10763	495	4	9	CARDINAL
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ajfa-10763	497	1	31	CARDINAL
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ajfa-10763	500	1	51	DATE
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ajfa-10763	501	1	d.	NORP
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ajfa-10763	501	3	s.	PERSON
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ajfa-10763	502	1	67	CARDINAL
ajfa-10763	502	2	1457-1498	DATE
ajfa-10763	503	1	& yang	GPE
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ajfa-10763	505	1	33	CARDINAL
ajfa-10763	505	2	204	CARDINAL
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ajfa-10763	506	4	j. c.	PERSON
ajfa-10763	506	5	k. m.	PERSON
ajfa-10763	506	6	2014).ceo	CARDINAL
ajfa-10763	507	1	journal of business finance & accounting	ORG
ajfa-10763	507	2	41(9	CARDINAL
ajfa-10763	507	3	1243-1268	DATE
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ajfa-10763	510	1	33	DATE
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ajfa-10763	511	1	i., & vafeas	ORG
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ajfa-10763	513	1	journal of accounting research	ORG
ajfa-10763	513	2	43(3	DATE
ajfa-10763	513	3	453	CARDINAL
ajfa-10763	514	1	http://dx.doi.org/10.1111/j.1475-679x.2005.00177.x klein	PERSON
ajfa-10763	514	2	a.	PERSON
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ajfa-10763	517	3	a.	PERSON
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ajfa-10763	518	1	3	CARDINAL
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ajfa-10763	520	1	http://dx.doi.org/10.1016/j.adiac.2016.09.003 kolev	PERSON
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ajfa-10763	522	1	157	CARDINAL
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ajfa-10763	524	1	d. f., richardson	PERSON
ajfa-10763	524	2	s. a.	PERSON
ajfa-10763	524	3	i.	PERSON
ajfa-10763	524	4	2007	DATE
ajfa-10763	526	1	963-1008	DATE
ajfa-10763	527	1	laux	GPE
ajfa-10763	527	2	2009	DATE
ajfa-10763	529	1	34(6-7	DATE
ajfa-10763	529	2	826	CARDINAL
ajfa-10763	530	1	http://dx.doi.org/10.1016/j.aos.2009.04.003 libby	PERSON
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ajfa-10763	532	1	50	CARDINAL
ajfa-10763	532	2	197	CARDINAL
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ajfa-10763	533	4	1	CARDINAL
ajfa-10763	533	5	153	CARDINAL
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ajfa-10763	535	2	32	DATE
ajfa-10763	535	3	104	CARDINAL
ajfa-10763	536	1	2005	DATE
ajfa-10763	538	1	60	CARDINAL
ajfa-10763	538	2	2660-2700	DATE
ajfa-10763	539	1	2008	DATE
ajfa-10763	542	1	journal of financial economics	ORG
ajfa-10763	542	2	89(1	DATE
ajfa-10763	542	3	20-43	CARDINAL
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ajfa-10763	543	2	j. (	PERSON
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ajfa-10763	545	2	1687-1733	DATE
ajfa-10763	546	1	r.	NORP
ajfa-10763	546	2	a., & vishny	ORG
ajfa-10763	546	3	r. w.	PERSON
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ajfa-10763	548	1	journal of financial economics	ORG
ajfa-10763	548	2	20	CARDINAL
ajfa-10763	548	3	293	CARDINAL
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ajfa-10763	551	1	journal of accounting and economics	ORG
ajfa-10763	551	2	july	DATE
ajfa-10763	551	3	123	CARDINAL
ajfa-10763	552	1	b. g.	PERSON
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ajfa-10763	554	1	16(2	CARDINAL
ajfa-10763	554	2	116	CARDINAL
ajfa-10763	555	1	http://dx.doi.org/10.1111/j.1467-8683.2008.00672.x riedl	PERSON
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ajfa-10763	555	3	2011	DATE
ajfa-10763	557	1	journal of accounting research	ORG
ajfa-10763	557	2	1083-1122	CARDINAL
ajfa-10763	558	1	http://dx.doi.org/10.1111/j.1475-679x.2011.00408.x	CARDINAL
ajfa-10763	558	2	c. m.	PERSON
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ajfa-10763	560	1	53	DATE
ajfa-10763	560	2	311	CARDINAL
ajfa-10763	561	1	http://dx.doi.org/10.1016/j.jacceco.2011.09.001 song	ORG
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ajfa-10763	563	1	157	CARDINAL
ajfa-10763	564	1	1375-1410	DATE
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ajfa-10763	566	1	3	CARDINAL
ajfa-10763	566	2	157	CARDINAL
ajfa-10763	567	1	florida	GPE
ajfa-10763	568	1	2008	DATE
ajfa-10763	570	1	academy of accounting	ORG
ajfa-10763	570	2	12(1	CARDINAL
ajfa-10763	570	3	9-22	CARDINAL
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ajfa-10763	574	1	68(3	CARDINAL
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ajfa-10763	575	4	9	CARDINAL
ajfa-10763	575	5	1	CARDINAL
ajfa-10763	575	6	154	CARDINAL
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ajfa-10763	577	1	journal of financial economics	ORG
ajfa-10763	577	2	40(2	DATE
ajfa-10763	577	3	185-212	CARDINAL