id	sid	eid	entity	type
ajfa-1319	1	1	microsoft	ORG
ajfa-1319	1	2	asian	NORP
ajfa-1319	1	3	finance & accounting	ORG
ajfa-1319	1	4	2012	DATE
ajfa-1319	1	5	4	CARDINAL
ajfa-1319	1	6	1	CARDINAL
ajfa-1319	1	7	278	CARDINAL
ajfa-1319	1	8	australia	GPE
ajfa-1319	1	9	vedran skopljak school of economics	ORG
ajfa-1319	1	10	la trobe university	ORG
ajfa-1319	1	11	bundoora	GPE
ajfa-1319	1	12	3086	CARDINAL
ajfa-1319	1	13	australia	GPE
ajfa-1319	1	14	61	CARDINAL
ajfa-1319	1	15	robin h. luo	PERSON
ajfa-1319	1	16	wuhan university	ORG
ajfa-1319	1	17	luojia hill	ORG
ajfa-1319	1	18	wuhan	GPE
ajfa-1319	1	19	china	GPE
ajfa-1319	1	20	86	CARDINAL
ajfa-1319	1	21	2740	CARDINAL
ajfa-1319	1	22	january 29, 2012	DATE
ajfa-1319	1	23	march 1, 2012	DATE
ajfa-1319	1	24	june 1, 2012	DATE
ajfa-1319	1	25	australian	NORP
ajfa-1319	2	1	australian	NORP
ajfa-1319	3	1	australian	NORP
ajfa-1319	6	1	asian	NORP
ajfa-1319	6	2	finance & accounting	ORG
ajfa-1319	6	3	2012	DATE
ajfa-1319	6	4	4	CARDINAL
ajfa-1319	6	5	1	CARDINAL
ajfa-1319	6	6	modigliani	PERSON
ajfa-1319	6	7	miller	ORG
ajfa-1319	6	8	1958	DATE
ajfa-1319	6	9	myers	ORG
ajfa-1319	6	10	1977	DATE
ajfa-1319	6	11	jensen	PERSON
ajfa-1319	6	12	1976	DATE
ajfa-1319	6	13	1991	DATE
ajfa-1319	6	14	2007	DATE
ajfa-1319	9	1	australian	NORP
ajfa-1319	10	1	jensen	PERSON
ajfa-1319	10	2	1976	DATE
ajfa-1319	12	1	1991	DATE
ajfa-1319	13	1	two	CARDINAL
ajfa-1319	14	1	first	ORDINAL
ajfa-1319	14	2	two	CARDINAL
ajfa-1319	16	1	berger	PERSON
ajfa-1319	16	2	di patti	PERSON
ajfa-1319	16	3	2006	DATE
ajfa-1319	18	1	second	ORDINAL
ajfa-1319	18	2	australian	NORP
ajfa-1319	19	1	australia	GPE
ajfa-1319	19	2	berger	PERSON
ajfa-1319	19	3	di patti	PERSON
ajfa-1319	19	4	2006	DATE
ajfa-1319	19	5	australian	NORP
ajfa-1319	20	1	australia	GPE
ajfa-1319	21	1	15	CARDINAL
ajfa-1319	21	2	australian	NORP
ajfa-1319	21	3	years 2005-2007	DATE
ajfa-1319	24	1	berger	PERSON
ajfa-1319	24	2	1997	DATE
ajfa-1319	27	1	berger	PERSON
ajfa-1319	27	2	di patti	PERSON
ajfa-1319	27	3	2006	DATE
ajfa-1319	29	1	asian	NORP
ajfa-1319	29	2	finance & accounting	ORG
ajfa-1319	29	3	2012	DATE
ajfa-1319	29	4	4	CARDINAL
ajfa-1319	29	5	1 www.macrothink.org/ajfa 280	QUANTITY
ajfa-1319	34	1	section 2	LAW
ajfa-1319	35	1	section 3	LAW
ajfa-1319	36	1	section 4	LAW
ajfa-1319	37	1	section 5	LAW
ajfa-1319	38	1	section 6	LAW
ajfa-1319	39	1	2	CARDINAL
ajfa-1319	39	2	2.1	CARDINAL
ajfa-1319	41	1	jensen	PERSON
ajfa-1319	41	2	1976	DATE
ajfa-1319	42	1	two	CARDINAL
ajfa-1319	43	1	1989	DATE
ajfa-1319	45	1	1989	DATE
ajfa-1319	47	1	jensen	PERSON
ajfa-1319	47	2	1976	DATE
ajfa-1319	48	1	one	CARDINAL
ajfa-1319	48	2	jensen	PERSON
ajfa-1319	48	3	1983	DATE
ajfa-1319	52	1	first	ORDINAL
ajfa-1319	53	1	1991	DATE
ajfa-1319	54	1	asian	NORP
ajfa-1319	54	2	finance & accounting	ORG
ajfa-1319	54	3	2012	DATE
ajfa-1319	55	1	4	CARDINAL
ajfa-1319	55	2	1	CARDINAL
ajfa-1319	55	3	281	CARDINAL
ajfa-1319	55	4	titman	ORG
ajfa-1319	55	5	1994	DATE
ajfa-1319	55	6	grossman	PERSON
ajfa-1319	55	7	hart, 1982	LAW
ajfa-1319	56	1	2007	DATE
ajfa-1319	61	1	berger	PERSON
ajfa-1319	61	2	di patti	PERSON
ajfa-1319	61	3	2006	DATE
ajfa-1319	61	4	psillaki	GPE
ajfa-1319	61	5	2007	DATE
ajfa-1319	62	1	12,240	CARDINAL
ajfa-1319	62	2	new zealand	GPE
ajfa-1319	62	3	2004	DATE
ajfa-1319	62	4	new zealand	GPE
ajfa-1319	62	5	annual	DATE
ajfa-1319	63	1	the ministry of economic development	ORG
ajfa-1319	63	2	new zealand	GPE
ajfa-1319	63	3	less than 19	CARDINAL
ajfa-1319	74	1	opler	ORG
ajfa-1319	74	2	titman	ORG
ajfa-1319	74	3	1994	DATE
ajfa-1319	77	1	2003	DATE
ajfa-1319	81	1	agrawal	PERSON
ajfa-1319	81	2	knoeber	PERSON
ajfa-1319	81	3	1996	DATE
ajfa-1319	81	4	seven	CARDINAL
ajfa-1319	83	1	asian	NORP
ajfa-1319	83	2	finance & accounting	ORG
ajfa-1319	83	3	2012	DATE
ajfa-1319	84	1	4	CARDINAL
ajfa-1319	84	2	1 www.macrothink.org/ajfa 282	QUANTITY
ajfa-1319	85	1	two	CARDINAL
ajfa-1319	86	1	2.2	CARDINAL
ajfa-1319	87	1	barth et al.	PERSON
ajfa-1319	87	2	2004	DATE
ajfa-1319	88	1	australian	NORP
ajfa-1319	89	1	barth et al	PERSON
ajfa-1319	90	1	2001	DATE
ajfa-1319	90	2	107	CARDINAL
ajfa-1319	92	1	australia	GPE
ajfa-1319	93	1	australia	GPE
ajfa-1319	93	2	2	CARDINAL
ajfa-1319	93	3	australian	NORP
ajfa-1319	93	4	prudential regulation authority	ORG
ajfa-1319	93	5	lone task	ORG
ajfa-1319	93	6	australian	NORP
ajfa-1319	94	1	australian	NORP
ajfa-1319	94	2	first	ORDINAL
ajfa-1319	94	3	2004	DATE
ajfa-1319	97	1	australian	NORP
ajfa-1319	98	1	berger	PERSON
ajfa-1319	98	2	di patti	PERSON
ajfa-1319	98	3	2006	DATE
ajfa-1319	98	4	australian	NORP
ajfa-1319	101	1	berger	PERSON
ajfa-1319	101	2	di patti	PERSON
ajfa-1319	101	3	2006	DATE
ajfa-1319	102	1	berger	PERSON
ajfa-1319	102	2	1997	DATE
ajfa-1319	102	3	two	CARDINAL
ajfa-1319	102	4	first	ORDINAL
ajfa-1319	102	5	asian journal of finance & accounting	ORG
ajfa-1319	102	6	2012	DATE
ajfa-1319	103	1	4	CARDINAL
ajfa-1319	103	2	1	CARDINAL
ajfa-1319	103	3	283	CARDINAL
ajfa-1319	103	4	1	CARDINAL
ajfa-1319	104	1	lnf w	ORG
ajfa-1319	104	2	2	CARDINAL
ajfa-1319	104	3	w	ORG
ajfa-1319	105	1	maxˆln	GPE
ajfa-1319	106	1	berger	PERSON
ajfa-1319	106	2	di patti	PERSON
ajfa-1319	107	1	70%	PERCENT
ajfa-1319	108	1	second	ORDINAL
ajfa-1319	108	2	berger	PERSON
ajfa-1319	108	3	1997	DATE
ajfa-1319	108	4	3	CARDINAL
ajfa-1319	108	5	lnf w	PERSON
ajfa-1319	109	1	4	CARDINAL
ajfa-1319	109	2	two	CARDINAL
ajfa-1319	111	1	7,548	CARDINAL
ajfa-1319	111	2	5%	PERCENT
ajfa-1319	112	1	1990-1995	DATE
ajfa-1319	114	1	two	CARDINAL
ajfa-1319	116	1	asian journal of finance & accounting	ORG
ajfa-1319	116	2	2012	DATE
ajfa-1319	116	3	4	CARDINAL
ajfa-1319	116	4	1	CARDINAL
ajfa-1319	116	5	284	CARDINAL
ajfa-1319	116	6	berger	PERSON
ajfa-1319	116	7	di patti	PERSON
ajfa-1319	116	8	2006	DATE
ajfa-1319	116	9	1%	PERCENT
ajfa-1319	116	10	about 16%	PERCENT
ajfa-1319	117	1	2007	DATE
ajfa-1319	120	1	2000	DATE
ajfa-1319	122	1	832	CARDINAL
ajfa-1319	122	2	10	CARDINAL
ajfa-1319	122	3	european	NORP
ajfa-1319	122	4	rem	ORG
ajfa-1319	124	1	berger	PERSON
ajfa-1319	124	2	1997	DATE
ajfa-1319	126	1	2000	DATE
ajfa-1319	126	2	10,000,000,000	MONEY
ajfa-1319	127	1	3	CARDINAL
ajfa-1319	130	1	berger	PERSON
ajfa-1319	130	2	1997	DATE
ajfa-1319	130	3	section 2.3	LAW
ajfa-1319	131	1	berger	PERSON
ajfa-1319	131	2	1997	DATE
ajfa-1319	131	3	5949	CARDINAL
ajfa-1319	132	1	australia	GPE
ajfa-1319	133	1	berger	PERSON
ajfa-1319	133	2	1997	DATE
ajfa-1319	134	1	2000	DATE
ajfa-1319	135	1	5	CARDINAL
ajfa-1319	135	2	1	CARDINAL
ajfa-1319	135	3	2	CARDINAL
ajfa-1319	135	4	1	CARDINAL
ajfa-1319	135	5	2	CARDINAL
ajfa-1319	135	6	3	CARDINAL
ajfa-1319	135	7	1 2	CARDINAL
ajfa-1319	135	8	1 3	CARDINAL
ajfa-1319	135	9	2 1	DATE
ajfa-1319	135	10	2 2	CARDINAL
ajfa-1319	135	11	2 3	DATE
ajfa-1319	159	1	5	CARDINAL
ajfa-1319	159	2	ic	PERSON
ajfa-1319	159	3	ia	GPE
ajfa-1319	159	4	the asian journal of finance & accounting	ORG
ajfa-1319	159	5	2012	DATE
ajfa-1319	160	1	4	CARDINAL
ajfa-1319	160	2	1	CARDINAL
ajfa-1319	160	3	285	CARDINAL
ajfa-1319	162	1	berger	PERSON
ajfa-1319	162	2	1997	DATE
ajfa-1319	163	1	2000	DATE
ajfa-1319	169	1	1	CARDINAL
ajfa-1319	171	1	1	CARDINAL
ajfa-1319	171	2	0	CARDINAL
ajfa-1319	172	1	0	CARDINAL
ajfa-1319	173	1	3.1	CARDINAL
ajfa-1319	173	2	australian	NORP
ajfa-1319	174	1	ecap	PERSON
ajfa-1319	175	1	berger	PERSON
ajfa-1319	175	2	di patti	PERSON
ajfa-1319	175	3	2006	DATE
ajfa-1319	176	1	6	CARDINAL
ajfa-1319	178	1	two	CARDINAL
ajfa-1319	178	2	section 4.2	LAW
ajfa-1319	182	1	asian journal of finance & accounting	ORG
ajfa-1319	182	2	2012	DATE
ajfa-1319	182	3	4	CARDINAL
ajfa-1319	182	4	1	CARDINAL
ajfa-1319	182	5	286	CARDINAL
ajfa-1319	184	1	berger	PERSON
ajfa-1319	184	2	di patti	PERSON
ajfa-1319	184	3	2006	DATE
ajfa-1319	184	4	two	CARDINAL
ajfa-1319	186	1	one	CARDINAL
ajfa-1319	186	2	two	CARDINAL
ajfa-1319	188	1	berger	PERSON
ajfa-1319	188	2	di patti	PERSON
ajfa-1319	188	3	2006	DATE
ajfa-1319	188	4	two	CARDINAL
ajfa-1319	189	1	3.2	CARDINAL
ajfa-1319	190	1	granger	PERSON
ajfa-1319	191	1	granger	PERSON
ajfa-1319	191	2	1980	DATE
ajfa-1319	191	3	between two	CARDINAL
ajfa-1319	192	1	granger	PERSON
ajfa-1319	194	1	granger	PERSON
ajfa-1319	195	1	granger	PERSON
ajfa-1319	195	2	2	CARDINAL
ajfa-1319	196	1	1	CARDINAL
ajfa-1319	196	2	0	CARDINAL
ajfa-1319	197	1	tx	ORG
ajfa-1319	197	2	   	NORP
ajfa-1319	197	3	9	CARDINAL
ajfa-1319	198	1	8	CARDINAL
ajfa-1319	198	2	granger	PERSON
ajfa-1319	198	3	0	CARDINAL
ajfa-1319	198	4	9	CARDINAL
ajfa-1319	198	5	granger	PERSON
ajfa-1319	198	6	0	CARDINAL
ajfa-1319	198	7	y granger-	PERSON
ajfa-1319	198	8	two	CARDINAL
ajfa-1319	198	9	australian	NORP
ajfa-1319	199	1	1	CARDINAL
ajfa-1319	199	2	two	CARDINAL
ajfa-1319	200	1	first	ORDINAL
ajfa-1319	200	2	second	ORDINAL
ajfa-1319	200	3	finance & accounting	ORG
ajfa-1319	200	4	2012	DATE
ajfa-1319	201	1	4	CARDINAL
ajfa-1319	201	2	1	CARDINAL
ajfa-1319	201	3	287	CARDINAL
ajfa-1319	204	1	4.	CARDINAL
ajfa-1319	204	2	23	CARDINAL
ajfa-1319	205	1	22	CARDINAL
ajfa-1319	205	2	australia	GPE
ajfa-1319	205	3	1	CARDINAL
ajfa-1319	205	4	new zealand	GPE
ajfa-1319	205	5	1	CARDINAL
ajfa-1319	205	6	7	CARDINAL
ajfa-1319	206	1	the year	DATE
ajfa-1319	207	1	2005	DATE
ajfa-1319	207	2	2007	DATE
ajfa-1319	207	3	this three year	DATE
ajfa-1319	211	1	australian	NORP
ajfa-1319	211	2	prudential regulatory authority	ORG
ajfa-1319	212	1	4.1	CARDINAL
ajfa-1319	217	1	maudos	ORG
ajfa-1319	217	2	perez	PERSON
ajfa-1319	217	3	quesada	GPE
ajfa-1319	217	4	2000	DATE
ajfa-1319	217	5	three	CARDINAL
ajfa-1319	217	6	three	CARDINAL
ajfa-1319	218	1	two	CARDINAL
ajfa-1319	219	1	three	CARDINAL
ajfa-1319	219	2	two	CARDINAL
ajfa-1319	219	3	two	CARDINAL
ajfa-1319	220	1	two	CARDINAL
ajfa-1319	221	1	1	CARDINAL
ajfa-1319	221	2	three	CARDINAL
ajfa-1319	222	1	asian journal of finance & accounting	ORG
ajfa-1319	222	2	2012	DATE
ajfa-1319	222	3	4	CARDINAL
ajfa-1319	222	4	1	CARDINAL
ajfa-1319	227	1	c3	PERSON
ajfa-1319	230	1	two	CARDINAL
ajfa-1319	242	1	10	CARDINAL
ajfa-1319	242	2	two	CARDINAL
ajfa-1319	243	1	4.2	CARDINAL
ajfa-1319	243	2	jensen	PERSON
ajfa-1319	243	3	1986	DATE
ajfa-1319	243	4	cole	PRODUCT
ajfa-1319	243	5	lin 2000	PERSON
ajfa-1319	246	1	φecap/φeff)>0	ORG
ajfa-1319	246	2	asian	NORP
ajfa-1319	246	3	finance & accounting	ORG
ajfa-1319	246	4	2012	DATE
ajfa-1319	246	5	4	CARDINAL
ajfa-1319	246	6	1	CARDINAL
ajfa-1319	250	1	second	ORDINAL
ajfa-1319	250	2	1/2ecap^2	CARDINAL
ajfa-1319	251	1	two	CARDINAL
ajfa-1319	262	1	two	CARDINAL
ajfa-1319	263	1	greater than 5%	PERCENT
ajfa-1319	267	1	only 1	CARDINAL
ajfa-1319	268	1	two	CARDINAL
ajfa-1319	268	2	half	CARDINAL
ajfa-1319	268	3	1	CARDINAL
ajfa-1319	268	4	half	CARDINAL
ajfa-1319	268	5	0	CARDINAL
ajfa-1319	270	1	asian journal of finance & accounting	ORG
ajfa-1319	270	2	2012	DATE
ajfa-1319	270	3	4	CARDINAL
ajfa-1319	270	4	1	CARDINAL
ajfa-1319	274	1	4 consecutive years	DATE
ajfa-1319	275	1	sdroe	ORG
ajfa-1319	275	2	1 1 n	CARDINAL
ajfa-1319	276	1	11	CARDINAL
ajfa-1319	276	2	roe	LAW
ajfa-1319	276	3	μ	ORG
ajfa-1319	276	4	the 4 year	DATE
ajfa-1319	277	1	one	CARDINAL
ajfa-1319	278	1	australian	NORP
ajfa-1319	278	2	prudential regulation authority	ORG
ajfa-1319	279	1	10	CARDINAL
ajfa-1319	279	2	around 75 percent	PERCENT
ajfa-1319	279	3	the remaining	PERCENT
ajfa-1319	279	4	25 percent	PERCENT
ajfa-1319	281	1	5	CARDINAL
ajfa-1319	281	2	5.1	CARDINAL
ajfa-1319	282	1	australia	GPE
ajfa-1319	283	1	1	CARDINAL
ajfa-1319	284	1	australian	NORP
ajfa-1319	284	2	5	CARDINAL
ajfa-1319	285	1	australian	NORP
ajfa-1319	285	2	78.6%	PERCENT
ajfa-1319	285	3	78.6%	PERCENT
ajfa-1319	288	1	78.6%	PERCENT
ajfa-1319	288	2	21.4%	PERCENT
ajfa-1319	289	1	21.4%	PERCENT
ajfa-1319	290	1	asian	NORP
ajfa-1319	290	2	finance & accounting	ORG
ajfa-1319	290	3	2012	DATE
ajfa-1319	291	1	4	CARDINAL
ajfa-1319	291	2	1	CARDINAL
ajfa-1319	291	3	291	CARDINAL
ajfa-1319	292	1	1	CARDINAL
ajfa-1319	294	1	dev	PERSON
ajfa-1319	295	1	.8315 .1256	ORG
ajfa-1319	298	1	over 5%	PERCENT
ajfa-1319	298	2	128348575 165888162	DATE
ajfa-1319	298	3	sdroe standard	PERSON
ajfa-1319	299	1	2142224	CARDINAL
ajfa-1319	300	1	92.335	CARDINAL
ajfa-1319	300	2	c3	ORG
ajfa-1319	301	1	1813716	CARDINAL
ajfa-1319	301	2	2433989	DATE
ajfa-1319	302	1	6918591 8677036	DATE
ajfa-1319	302	2	128348575 165888162	DATE
ajfa-1319	302	3	26.78%	PERCENT
ajfa-1319	305	1	-1.96	GPE
ajfa-1319	306	1	close to 1	CARDINAL
ajfa-1319	306	2	0	CARDINAL
ajfa-1319	307	1	0	CARDINAL
ajfa-1319	308	1	1	CARDINAL
ajfa-1319	308	2	asian	NORP
ajfa-1319	308	3	finance & accounting	ORG
ajfa-1319	308	4	2012	DATE
ajfa-1319	309	1	4	CARDINAL
ajfa-1319	309	2	1	CARDINAL
ajfa-1319	309	3	292	CARDINAL
ajfa-1319	309	4	1	CARDINAL
ajfa-1319	310	1	5.69	CARDINAL
ajfa-1319	311	1	5.69	CARDINAL
ajfa-1319	313	1	5.2	CARDINAL
ajfa-1319	313	2	2	CARDINAL
ajfa-1319	316	1	two	CARDINAL
ajfa-1319	317	1	four	CARDINAL
ajfa-1319	318	1	first	ORDINAL
ajfa-1319	322	1	sizedummy	ORG
ajfa-1319	325	1	5%	PERCENT
ajfa-1319	326	1	about 28%	PERCENT
ajfa-1319	327	1	asian journal of finance & accounting	ORG
ajfa-1319	327	2	2012	DATE
ajfa-1319	327	3	4	CARDINAL
ajfa-1319	327	4	1	CARDINAL
ajfa-1319	327	5	293	CARDINAL
ajfa-1319	327	6	2	CARDINAL
ajfa-1319	328	1	second	ORDINAL
ajfa-1319	328	2	1/2ecap2	CARDINAL
ajfa-1319	329	1	1/2ecap2	CARDINAL
ajfa-1319	331	1	around 12%	PERCENT
ajfa-1319	331	2	40.1%	PERCENT
ajfa-1319	334	1	australia	GPE
ajfa-1319	338	1	1/2ecap^2	CARDINAL
ajfa-1319	339	1	119.93	CARDINAL
ajfa-1319	339	2	14.166ecap	CARDINAL
ajfa-1319	340	1	5%	PERCENT
ajfa-1319	340	2	1%	PERCENT
ajfa-1319	341	1	sizedummy	ORG
ajfa-1319	342	1	asian	NORP
ajfa-1319	342	2	finance & accounting	ORG
ajfa-1319	342	3	2012	DATE
ajfa-1319	342	4	4	CARDINAL
ajfa-1319	342	5	1	CARDINAL
ajfa-1319	342	6	294	CARDINAL
ajfa-1319	342	7	berger	PERSON
ajfa-1319	342	8	di patti	PERSON
ajfa-1319	342	9	2006	DATE
ajfa-1319	345	1	5.3	CARDINAL
ajfa-1319	345	2	three	CARDINAL
ajfa-1319	346	1	firstly	ORDINAL
ajfa-1319	346	2	australian	NORP
ajfa-1319	347	1	perez	PERSON
ajfa-1319	347	2	quaseda	GPE
ajfa-1319	347	3	2000	DATE
ajfa-1319	352	1	over 5%	PERCENT
ajfa-1319	353	1	first	ORDINAL
ajfa-1319	353	2	second	ORDINAL
ajfa-1319	354	1	berger	PERSON
ajfa-1319	354	2	di patti	PERSON
ajfa-1319	354	3	2006	DATE
ajfa-1319	354	4	roe	PRODUCT
ajfa-1319	357	1	roe	PRODUCT
ajfa-1319	359	1	10%	PERCENT
ajfa-1319	359	2	linear	ORG
ajfa-1319	359	3	10%	PERCENT
ajfa-1319	365	1	3	CARDINAL
ajfa-1319	365	2	granger	PERSON
ajfa-1319	365	3	2	CARDINAL
ajfa-1319	365	4	linear	ORG
ajfa-1319	366	1	asian journal of finance & accounting	ORG
ajfa-1319	366	2	2012	DATE
ajfa-1319	366	3	4	CARDINAL
ajfa-1319	366	4	1	CARDINAL
ajfa-1319	367	1	3	CARDINAL
ajfa-1319	368	1	2	CARDINAL
ajfa-1319	368	2	obs f-statistic	ORG
ajfa-1319	368	3	granger	PERSON
ajfa-1319	368	4	15	CARDINAL
ajfa-1319	368	5	0.28128	MONEY
ajfa-1319	368	6	granger	PERSON
ajfa-1319	368	7	granger	PERSON
ajfa-1319	368	8	15	CARDINAL
ajfa-1319	368	9	granger	PERSON
ajfa-1319	370	1	0.65297	MONEY
ajfa-1319	370	2	10%	PERCENT
ajfa-1319	370	3	second	ORDINAL
ajfa-1319	371	1	10%	PERCENT
ajfa-1319	371	2	granger	PERSON
ajfa-1319	372	1	only one	CARDINAL
ajfa-1319	373	1	6	CARDINAL
ajfa-1319	373	2	two	CARDINAL
ajfa-1319	373	3	australian	NORP
ajfa-1319	373	4	15	CARDINAL
ajfa-1319	373	5	australian	NORP
ajfa-1319	373	6	the period of 2005-2007	DATE
ajfa-1319	376	1	australian	NORP
ajfa-1319	376	2	australian	NORP
ajfa-1319	382	1	berger	PERSON
ajfa-1319	382	2	di patti	PERSON
ajfa-1319	382	3	2006	DATE
ajfa-1319	382	4	2	CARDINAL
ajfa-1319	382	5	2	CARDINAL
ajfa-1319	383	1	asian journal of finance & accounting	ORG
ajfa-1319	383	2	2012	DATE
ajfa-1319	383	3	4	CARDINAL
ajfa-1319	383	4	1	CARDINAL
ajfa-1319	383	5	296	CARDINAL
ajfa-1319	385	1	australian	NORP
ajfa-1319	389	1	greater than 5%	PERCENT
ajfa-1319	391	1	australian	NORP
ajfa-1319	391	2	sizedummy	ORG
ajfa-1319	392	1	roe	PRODUCT
ajfa-1319	393	1	granger	PERSON
ajfa-1319	394	1	agrawal, a., & knoeber	ORG
ajfa-1319	394	2	c. r.	PERSON
ajfa-1319	394	3	1996	DATE
ajfa-1319	396	1	the journal of financial and	ORG
ajfa-1319	396	2	31	DATE
ajfa-1319	396	3	377	CARDINAL
ajfa-1319	397	1	j. s.	PERSON
ajfa-1319	397	2	cole	GPE
ajfa-1319	397	3	r.a.	GPE
ajfa-1319	397	4	& lin	PERSON
ajfa-1319	397	5	j.a.	GPE
ajfa-1319	397	6	2000	DATE
ajfa-1319	399	1	1	CARDINAL
ajfa-1319	399	2	81	CARDINAL
ajfa-1319	400	1	j. r.	PERSON
ajfa-1319	400	2	caprio	PERSON
ajfa-1319	400	3	g. jr.	PERSON
ajfa-1319	400	4	2004	DATE
ajfa-1319	402	1	13	CARDINAL
ajfa-1319	402	2	205	CARDINAL
ajfa-1319	403	1	http://dx.doi.org/10.1016/j.jfi.2003.06.002 berger	GPE
ajfa-1319	403	2	a.n.	GPE
ajfa-1319	403	3	di patti	PERSON
ajfa-1319	403	4	e. (2006	DATE
ajfa-1319	405	1	journal of banking & finance	ORG
ajfa-1319	405	2	30	CARDINAL
ajfa-1319	405	3	1065-1102	CARDINAL
ajfa-1319	406	1	berger	PERSON
ajfa-1319	406	2	a. n., & mester	PERSON
ajfa-1319	406	3	l. j. (	PERSON
ajfa-1319	406	4	1997	DATE
ajfa-1319	408	1	journal of banking & finance	ORG
ajfa-1319	408	2	21	DATE
ajfa-1319	408	3	895	CARDINAL
ajfa-1319	409	1	m. (	PERSON
ajfa-1319	409	2	2003	DATE
ajfa-1319	411	1	journal of finance economics	ORG
ajfa-1319	411	2	68	CARDINAL
ajfa-1319	411	3	353	CARDINAL
ajfa-1319	412	1	asian	NORP
ajfa-1319	412	2	finance & accounting	ORG
ajfa-1319	412	3	2012	DATE
ajfa-1319	412	4	4	CARDINAL
ajfa-1319	412	5	1	CARDINAL
ajfa-1319	412	6	297	CARDINAL
ajfa-1319	412	7	2006	DATE
ajfa-1319	414	1	2	CARDINAL
ajfa-1319	414	2	4	CARDINAL
ajfa-1319	415	1	http://dx.doi.org/10.1108/17439130610646144 eisenhardt	PERSON
ajfa-1319	415	2	1989	DATE
ajfa-1319	417	1	the academy of management review	ORG
ajfa-1319	417	2	14	CARDINAL
ajfa-1319	417	3	57	CARDINAL
ajfa-1319	418	1	fama	ORG
ajfa-1319	418	2	e.f.	GPE
ajfa-1319	418	3	m.c.	GPE
ajfa-1319	418	4	1983	DATE
ajfa-1319	420	1	26	CARDINAL
ajfa-1319	420	2	301	CARDINAL
ajfa-1319	421	1	grossman	PERSON
ajfa-1319	421	2	s.j.	ORG
ajfa-1319	421	3	o.d.	PERSON
ajfa-1319	421	4	1982	DATE
ajfa-1319	423	1	j. mccall	PERSON
ajfa-1319	424	1	chicago	GPE
ajfa-1319	425	1	university of chicago	ORG
ajfa-1319	426	1	harris	PERSON
ajfa-1319	426	2	m., & raviv, a. (	ORG
ajfa-1319	426	3	1991	DATE
ajfa-1319	428	1	46	DATE
ajfa-1319	428	2	297	CARDINAL
ajfa-1319	429	1	http://dx.doi.org/10.2307/2328697 jensen	PERSON
ajfa-1319	429	2	m.c.	GPE
ajfa-1319	429	3	w.h.	GPE
ajfa-1319	429	4	1976	DATE
ajfa-1319	431	1	journal of financial economics	ORG
ajfa-1319	431	2	3	CARDINAL
ajfa-1319	431	3	305	CARDINAL
ajfa-1319	432	1	http://dx.doi.org/10.1016/0304-405x(76)90026-x margaritis	ORG
ajfa-1319	432	2	d., & psillaki	ORG
ajfa-1319	432	3	m. (	PERSON
ajfa-1319	432	4	2007	DATE
ajfa-1319	434	1	journal of business finance & accounting	ORG
ajfa-1319	434	2	34	CARDINAL
ajfa-1319	434	3	1447-1469	CARDINAL
ajfa-1319	435	1	maudos	ORG
ajfa-1319	435	2	j., pastor	ORG
ajfa-1319	435	3	j.m.	GPE
ajfa-1319	435	4	perez	PERSON
ajfa-1319	435	5	j. (	GPE
ajfa-1319	435	6	2002	DATE
ajfa-1319	436	1	european	NORP
ajfa-1319	437	1	journal of international financial markets	ORG
ajfa-1319	437	2	12	CARDINAL
ajfa-1319	437	3	33	CARDINAL
ajfa-1319	438	1	http://dx.doi.org/10.1016/s1042-4431(01)00051-8 modigliani	PERSON
ajfa-1319	438	2	f., & miller	ORG
ajfa-1319	438	3	m.h.	GPE
ajfa-1319	438	4	1958	DATE
ajfa-1319	440	1	the american economic review	ORG
ajfa-1319	440	2	48	DATE
ajfa-1319	440	3	261	CARDINAL
ajfa-1319	441	1	myers	GPE
ajfa-1319	441	2	s.c.	GPE
ajfa-1319	441	3	1977	DATE
ajfa-1319	443	1	journal of financial economics	ORG
ajfa-1319	443	2	5	CARDINAL
ajfa-1319	443	3	147	CARDINAL
ajfa-1319	444	1	s. c.	PERSON
ajfa-1319	444	2	1984	DATE
ajfa-1319	446	1	39	CARDINAL
ajfa-1319	446	2	575	CARDINAL
ajfa-1319	447	1	myers	GPE
ajfa-1319	447	2	s.c.	GPE
ajfa-1319	447	3	n.	PERSON
ajfa-1319	447	4	1984	DATE
ajfa-1319	449	1	13	CARDINAL
ajfa-1319	449	2	187	CARDINAL
ajfa-1319	450	1	t.c.	GPE
ajfa-1319	450	2	s.	PERSON
ajfa-1319	450	3	1994	DATE
ajfa-1319	452	1	the journal of finance	ORG
ajfa-1319	452	2	49	DATE
ajfa-1319	452	3	1015	CARDINAL
ajfa-1319	453	1	http://dx.doi.org/10.2307/2329214 richardson	PERSON
ajfa-1319	453	2	& lanis r.	PERSON
ajfa-1319	453	3	2007	DATE
ajfa-1319	454	1	australia	GPE
ajfa-1319	455	1	journal of accounting	ORG
ajfa-1319	455	2	26	CARDINAL
ajfa-1319	455	3	689	CARDINAL
ajfa-1319	456	1	http://dx.doi.org/10.1016/j.jaccpubpol.2007.10.003 shulman	PERSON
ajfa-1319	456	2	c.t.	GPE
ajfa-1319	456	3	thomas	PERSON
ajfa-1319	456	4	d.w.	GPE
ajfa-1319	456	5	keith	PERSON
ajfa-1319	456	6	s.f.	GPE
ajfa-1319	456	7	& kennedy	PERSON
ajfa-1319	456	8	d.b.	GPE
ajfa-1319	456	9	1996	DATE
ajfa-1319	458	1	the national tax journal	ORG
ajfa-1319	458	2	49	DATE
ajfa-1319	458	3	31	CARDINAL
ajfa-1319	459	1	l., & myers	ORG
ajfa-1319	459	2	s.c.	GPE
ajfa-1319	459	3	1999	DATE
ajfa-1319	461	1	journal of financial economics	ORG
ajfa-1319	461	2	51	CARDINAL
ajfa-1319	461	3	219	CARDINAL
ajfa-1319	462	1	c.a.	GPE
ajfa-1319	462	2	1980	DATE
ajfa-1319	464	1	econometrica	PERSON
ajfa-1319	464	2	48(1	CARDINAL
ajfa-1319	464	3	1–48	DATE
ajfa-1319	465	1	asian journal of finance & accounting	ORG
ajfa-1319	465	2	2012	DATE
ajfa-1319	465	3	4	CARDINAL
ajfa-1319	465	4	1	CARDINAL
ajfa-1319	466	1	http://creativecommons.org/licenses/by/3.0/	ORG