id	sid	eid	entity	type
ajfa-1871	1	1	microsoft	ORG
ajfa-1871	1	2	1871-7385	DATE
ajfa-1871	1	3	asian	NORP
ajfa-1871	1	4	finance & accounting	ORG
ajfa-1871	1	5	2012	DATE
ajfa-1871	1	6	4	CARDINAL
ajfa-1871	1	7	2	CARDINAL
ajfa-1871	2	1	australia	GPE
ajfa-1871	2	2	united states	GPE
ajfa-1871	2	3	krishna reddy kr	PERSON
ajfa-1871	2	4	university of waikato	ORG
ajfa-1871	2	5	new zealand	GPE
ajfa-1871	2	6	krishna@waikato.ac.nz sazali abidin department of finance	ORG
ajfa-1871	2	7	university of waikato	ORG
ajfa-1871	2	8	new zealand	GPE
ajfa-1871	2	9	sazali@waikato.ac.nz caillor woon department	ORG
ajfa-1871	2	10	university of waikato	ORG
ajfa-1871	2	11	new zealand	GPE
ajfa-1871	2	12	ciw2@waikato.ac.nz	ORG
ajfa-1871	2	13	may 29, 2012	DATE
ajfa-1871	2	14	july 25, 2012	DATE
ajfa-1871	2	15	december 1, 2012	DATE
ajfa-1871	3	1	australian	NORP
ajfa-1871	3	2	us	GPE
ajfa-1871	3	3	one	CARDINAL
ajfa-1871	5	1	asian journal of finance & accounting	ORG
ajfa-1871	5	2	2012	DATE
ajfa-1871	5	3	4	CARDINAL
ajfa-1871	5	4	2	CARDINAL
ajfa-1871	7	1	jel classifications:	ORG
ajfa-1871	7	2	g35 asian journal of finance & accounting	ORG
ajfa-1871	7	3	2012	DATE
ajfa-1871	7	4	4	CARDINAL
ajfa-1871	7	5	2	CARDINAL
ajfa-1871	8	1	2009	DATE
ajfa-1871	10	1	2004	DATE
ajfa-1871	11	1	nine	CARDINAL
ajfa-1871	11	2	annual	DATE
ajfa-1871	11	3	2004	DATE
ajfa-1871	12	1	first	ORDINAL
ajfa-1871	13	1	2004	DATE
ajfa-1871	15	1	bebchuk	PERSON
ajfa-1871	15	2	cohen	PERSON
ajfa-1871	15	3	wang	PERSON
ajfa-1871	15	4	2010	DATE
ajfa-1871	15	5	245.4 per cent	MONEY
ajfa-1871	15	6	28.4 per cent	MONEY
ajfa-1871	16	1	two	CARDINAL
ajfa-1871	16	2	thomas	PERSON
ajfa-1871	16	3	1994	DATE
ajfa-1871	18	1	jenson	PERSON
ajfa-1871	18	2	1986	DATE
ajfa-1871	19	1	morrison, 1982	ORG
ajfa-1871	19	2	maurer	ORG
ajfa-1871	19	3	1984	DATE
ajfa-1871	19	4	morrison, 1982	ORG
ajfa-1871	19	5	lambert	ORG
ajfa-1871	19	6	1985	DATE
ajfa-1871	22	1	three	CARDINAL
ajfa-1871	23	1	first	ORDINAL
ajfa-1871	23	2	holland	GPE
ajfa-1871	23	3	hodgkinson	GPE
ajfa-1871	23	4	1994	DATE
ajfa-1871	23	5	andrade	GPE
ajfa-1871	23	6	mitchell & stafford	ORG
ajfa-1871	23	7	2001	DATE
ajfa-1871	26	1	asian	NORP
ajfa-1871	26	2	finance & accounting	ORG
ajfa-1871	26	3	2012	DATE
ajfa-1871	26	4	4	CARDINAL
ajfa-1871	26	5	2	CARDINAL
ajfa-1871	28	1	powell	PERSON
ajfa-1871	28	2	thomas	PERSON
ajfa-1871	28	3	1994	DATE
ajfa-1871	29	1	uk	GPE
ajfa-1871	29	2	us	GPE
ajfa-1871	30	1	australia	GPE
ajfa-1871	30	2	us	GPE
ajfa-1871	33	1	jensen	PERSON
ajfa-1871	33	2	1986	DATE
ajfa-1871	35	1	section ii	PERSON
ajfa-1871	36	1	section iii	PERSON
ajfa-1871	38	1	section vi	PERSON
ajfa-1871	39	1	2	CARDINAL
ajfa-1871	41	1	2004	DATE
ajfa-1871	41	2	2004	DATE
ajfa-1871	42	1	morrison	PERSON
ajfa-1871	42	2	1982	DATE
ajfa-1871	43	1	one	CARDINAL
ajfa-1871	44	1	the last decade or so	DATE
ajfa-1871	44	2	2004	DATE
ajfa-1871	45	1	1997	DATE
ajfa-1871	45	2	holland	GPE
ajfa-1871	45	3	hodgkinson	GPE
ajfa-1871	45	4	1994	DATE
ajfa-1871	47	1	morrison, 1982	ORG
ajfa-1871	48	1	lambert	ORG
ajfa-1871	48	2	1985	DATE
ajfa-1871	49	1	trahan	PERSON
ajfa-1871	49	2	1993	DATE
ajfa-1871	49	3	asian	NORP
ajfa-1871	49	4	finance & accounting	ORG
ajfa-1871	49	5	2012	DATE
ajfa-1871	50	1	4	CARDINAL
ajfa-1871	50	2	2	CARDINAL
ajfa-1871	50	3	111	CARDINAL
ajfa-1871	51	1	machlin	GPE
ajfa-1871	53	1	morrison, 1982	ORG
ajfa-1871	53	2	maurer	ORG
ajfa-1871	53	3	1984	DATE
ajfa-1871	54	1	1986	DATE
ajfa-1871	54	2	1998	DATE
ajfa-1871	55	1	suarez	PERSON
ajfa-1871	55	2	2004	DATE
ajfa-1871	55	3	sundaram	ORG
ajfa-1871	55	4	1998	DATE
ajfa-1871	55	5	1973	DATE
ajfa-1871	55	6	provan	PERSON
ajfa-1871	55	7	1980	DATE
ajfa-1871	60	1	1984	DATE
ajfa-1871	61	1	1984	DATE
ajfa-1871	61	2	1974	DATE
ajfa-1871	61	3	1989	DATE
ajfa-1871	63	1	lambert	ORG
ajfa-1871	63	2	1985	DATE
ajfa-1871	64	1	1990	DATE
ajfa-1871	65	1	1984	DATE
ajfa-1871	65	2	1974	DATE
ajfa-1871	65	3	1989	DATE
ajfa-1871	65	4	lambert	ORG
ajfa-1871	65	5	1985	DATE
ajfa-1871	65	6	1990	DATE
ajfa-1871	66	1	1978	DATE
ajfa-1871	66	2	ratcliff	PERSON
ajfa-1871	66	3	1980	DATE
ajfa-1871	68	1	singh	GPE
ajfa-1871	68	2	harianto	GPE
ajfa-1871	68	3	1989	DATE
ajfa-1871	70	1	bowie	PERSON
ajfa-1871	70	2	fischer	PERSON
ajfa-1871	70	3	1996	DATE
ajfa-1871	70	4	the asian journal of finance & accounting	ORG
ajfa-1871	70	5	2012	DATE
ajfa-1871	70	6	4	CARDINAL
ajfa-1871	70	7	2	CARDINAL
ajfa-1871	71	1	one	CARDINAL
ajfa-1871	72	1	1997	DATE
ajfa-1871	73	1	hartzell et al.	PERSON
ajfa-1871	73	2	2004	DATE
ajfa-1871	74	1	hartzell et al	PERSON
ajfa-1871	75	1	2004	DATE
ajfa-1871	75	2	us$12 million	CARDINAL
ajfa-1871	75	3	nine	CARDINAL
ajfa-1871	75	4	annual	DATE
ajfa-1871	75	5	one	CARDINAL
ajfa-1871	75	6	two hundred	CARDINAL
ajfa-1871	75	7	annual	DATE
ajfa-1871	77	1	hartzell et al	PERSON
ajfa-1871	77	2	2004	DATE
ajfa-1871	77	3	maurer	ORG
ajfa-1871	77	4	984	CARDINAL
ajfa-1871	77	5	bowie	PERSON
ajfa-1871	77	6	fischer	PERSON
ajfa-1871	77	7	1996	DATE
ajfa-1871	78	1	3	CARDINAL
ajfa-1871	79	1	simons	GPE
ajfa-1871	79	2	2002	DATE
ajfa-1871	82	1	two	CARDINAL
ajfa-1871	83	1	3.1	CARDINAL
ajfa-1871	84	1	2004	DATE
ajfa-1871	84	2	us$8 million to us$11 million	CARDINAL
ajfa-1871	84	3	approximately 9 to 16	CARDINAL
ajfa-1871	84	4	annual	DATE
ajfa-1871	88	1	hartzell et al	PERSON
ajfa-1871	89	1	2004	DATE
ajfa-1871	89	2	approximately half	CARDINAL
ajfa-1871	89	3	about us$5 million	CARDINAL
ajfa-1871	90	1	hartzell et al	PERSON
ajfa-1871	90	2	second	ORDINAL
ajfa-1871	90	3	about 20	CARDINAL
ajfa-1871	90	4	us$1.5 million	CARDINAL
ajfa-1871	91	1	about 69	CARDINAL
ajfa-1871	91	2	asian	NORP
ajfa-1871	91	3	finance & accounting	ORG
ajfa-1871	91	4	2012	DATE
ajfa-1871	91	5	4	CARDINAL
ajfa-1871	91	6	2	CARDINAL
ajfa-1871	91	7	2004	DATE
ajfa-1871	93	1	twenty seven	CARDINAL
ajfa-1871	93	2	an average us$1.2 million	CARDINAL
ajfa-1871	93	3	12 per cent	MONEY
ajfa-1871	93	4	half a million dollars	MONEY
ajfa-1871	95	1	hartzell et al	PERSON
ajfa-1871	96	1	2004	DATE
ajfa-1871	96	2	about one and a half	CARDINAL
ajfa-1871	96	3	annual	DATE
ajfa-1871	98	1	2004	DATE
ajfa-1871	100	1	3.2	CARDINAL
ajfa-1871	101	1	jensen	PERSON
ajfa-1871	101	2	1986	DATE
ajfa-1871	103	1	martin	PERSON
ajfa-1871	103	2	mcconnell	PERSON
ajfa-1871	103	3	1991	DATE
ajfa-1871	103	4	1986	DATE
ajfa-1871	103	5	powell	PERSON
ajfa-1871	103	6	thomas	PERSON
ajfa-1871	103	7	1994	DATE
ajfa-1871	104	1	morck shleifer	PERSON
ajfa-1871	104	2	1989	DATE
ajfa-1871	104	3	hasbrouck	PERSON
ajfa-1871	104	4	1985	DATE
ajfa-1871	105	1	holland	GPE
ajfa-1871	105	2	hodgkinson	PERSON
ajfa-1871	105	3	1994	DATE
ajfa-1871	105	4	uk	GPE
ajfa-1871	105	5	2003	DATE
ajfa-1871	105	6	spanish	NORP
ajfa-1871	108	1	hartzell et al 2004	ORG
ajfa-1871	109	1	palepu	PERSON
ajfa-1871	109	2	1986	DATE
ajfa-1871	109	3	hasbrouck	PERSON
ajfa-1871	109	4	1985	DATE
ajfa-1871	109	5	ambrose and megginson	PERSON
ajfa-1871	109	6	berger	PERSON
ajfa-1871	109	7	1996	DATE
ajfa-1871	109	8	1981	DATE
ajfa-1871	112	1	asian journal of finance & accounting	ORG
ajfa-1871	112	2	2012	DATE
ajfa-1871	112	3	4	CARDINAL
ajfa-1871	112	4	2	CARDINAL
ajfa-1871	112	5	hartzell et al 2004	ORG
ajfa-1871	112	6	jensen 1986	PERSON
ajfa-1871	114	1	palepu	PERSON
ajfa-1871	114	2	1986	DATE
ajfa-1871	114	3	holland	GPE
ajfa-1871	114	4	hodgkinson	PERSON
ajfa-1871	114	5	1994	DATE
ajfa-1871	114	6	powell	PERSON
ajfa-1871	114	7	thomas	PERSON
ajfa-1871	114	8	1994	DATE
ajfa-1871	114	9	poulsen	PERSON
ajfa-1871	114	10	1989	DATE
ajfa-1871	119	1	3.3	CARDINAL
ajfa-1871	120	1	annual	DATE
ajfa-1871	121	1	annual	DATE
ajfa-1871	121	2	annual	DATE
ajfa-1871	122	1	miller	PERSON
ajfa-1871	122	2	modigliani	PERSON
ajfa-1871	122	3	1963	DATE
ajfa-1871	124	1	scott	ORG
ajfa-1871	124	2	1976	DATE
ajfa-1871	126	1	john	PERSON
ajfa-1871	126	2	1993	DATE
ajfa-1871	126	3	devereux	ORG
ajfa-1871	126	4	schiantarelli	ORG
ajfa-1871	126	5	1989	DATE
ajfa-1871	127	1	a specific year	DATE
ajfa-1871	129	1	baumol	PERSON
ajfa-1871	129	2	1952	DATE
ajfa-1871	129	3	1956	DATE
ajfa-1871	129	4	1963	DATE
ajfa-1871	129	5	miller	ORG
ajfa-1871	129	6	orr	PERSON
ajfa-1871	129	7	1966	DATE
ajfa-1871	129	8	1	CARDINAL
ajfa-1871	129	9	2005	DATE
ajfa-1871	130	1	asian journal of finance & accounting	ORG
ajfa-1871	130	2	2012	DATE
ajfa-1871	130	3	4	CARDINAL
ajfa-1871	130	4	2	CARDINAL
ajfa-1871	130	5	115	CARDINAL
ajfa-1871	131	1	williamson	PERSON
ajfa-1871	131	2	1999	DATE
ajfa-1871	133	1	miller	ORG
ajfa-1871	133	2	orr, 1966	DATE
ajfa-1871	135	1	two	CARDINAL
ajfa-1871	136	1	fcfvar	PERSON
ajfa-1871	136	2	the last three years	DATE
ajfa-1871	136	3	the last three years	DATE
ajfa-1871	139	1	tobin	PERSON
ajfa-1871	139	2	assetstotal debtl	PERSON
ajfa-1871	139	3	tdebtcurentnetgoutstandinsharesofno.*price	DATE
ajfa-1871	139	4	tobin	ORG
ajfa-1871	140	1	myers	ORG
ajfa-1871	140	2	1984	DATE
ajfa-1871	140	3	first	ORDINAL
ajfa-1871	141	1	helwege	ORG
ajfa-1871	141	2	liang	PERSON
ajfa-1871	141	3	1996	DATE
ajfa-1871	141	4	graham	PERSON
ajfa-1871	141	5	harvey (2001	ORG
ajfa-1871	144	1	fowley	ORG
ajfa-1871	144	2	hartzell titman	PERSON
ajfa-1871	144	3	2007	DATE
ajfa-1871	147	1	seven	CARDINAL
ajfa-1871	149	1	2	CARDINAL
ajfa-1871	150	1	asian journal of finance & accounting	ORG
ajfa-1871	150	2	2012	DATE
ajfa-1871	150	3	4	CARDINAL
ajfa-1871	150	4	2	CARDINAL
ajfa-1871	150	5	116	CARDINAL
ajfa-1871	150	6	1	CARDINAL
ajfa-1871	151	1	1	CARDINAL
ajfa-1871	155	1	+ %	PERCENT
ajfa-1871	155	2	sec	ORG
ajfa-1871	156	1	sec	ORG
ajfa-1871	158	1	yearly	DATE
ajfa-1871	158	2	sec	ORG
ajfa-1871	160	1	annual	DATE
ajfa-1871	162	1	the year	DATE
ajfa-1871	163	1	the last three years	DATE
ajfa-1871	164	1	the last three years	DATE
ajfa-1871	165	1	tobin	ORG
ajfa-1871	165	2	seven	CARDINAL
ajfa-1871	166	1	sec	ORG
ajfa-1871	166	2	sec	ORG
ajfa-1871	167	1	4.	PERCENT
ajfa-1871	167	2	250	CARDINAL
ajfa-1871	167	3	100	CARDINAL
ajfa-1871	167	4	australian	NORP
ajfa-1871	167	5	the financial year 2009	DATE
ajfa-1871	167	6	ax200	ORG
ajfa-1871	168	1	three	CARDINAL
ajfa-1871	170	1	us	GPE
ajfa-1871	170	2	the asian journal of finance & accounting	ORG
ajfa-1871	170	3	2012	DATE
ajfa-1871	170	4	4	CARDINAL
ajfa-1871	170	5	2	CARDINAL
ajfa-1871	170	6	117	CARDINAL
ajfa-1871	171	1	australian	NORP
ajfa-1871	171	2	annual	DATE
ajfa-1871	173	1	three	CARDINAL
ajfa-1871	174	1	annual	DATE
ajfa-1871	174	2	hartzell et al	PERSON
ajfa-1871	174	3	2004	DATE
ajfa-1871	175	1	first	ORDINAL
ajfa-1871	175	2	22 per cent	MONEY
ajfa-1871	175	3	1997	DATE
ajfa-1871	175	4	holland	GPE
ajfa-1871	175	5	hodgkinson	PERSON
ajfa-1871	175	6	1994	DATE
ajfa-1871	176	1	second	ORDINAL
ajfa-1871	176	2	sec	ORG
ajfa-1871	176	3	us	GPE
ajfa-1871	176	4	annual	DATE
ajfa-1871	176	5	australian	NORP
ajfa-1871	177	1	hartzell et al	PERSON
ajfa-1871	178	1	2004	DATE
ajfa-1871	178	2	27 per cent	MONEY
ajfa-1871	178	3	1.5	CARDINAL
ajfa-1871	178	4	annual	DATE
ajfa-1871	181	1	2004	DATE
ajfa-1871	181	2	8.6 per cent	MONEY
ajfa-1871	181	3	19.3 per cent	MONEY
ajfa-1871	182	1	annual	DATE
ajfa-1871	184	1	annual	DATE
ajfa-1871	186	1	first	ORDINAL
ajfa-1871	186	2	three	CARDINAL
ajfa-1871	187	1	third	ORDINAL
ajfa-1871	187	2	three	CARDINAL
ajfa-1871	187	3	second	ORDINAL
ajfa-1871	187	4	third	ORDINAL
ajfa-1871	187	5	two	CARDINAL
ajfa-1871	189	1	two	CARDINAL
ajfa-1871	190	1	2004	DATE
ajfa-1871	191	1	1	CARDINAL
ajfa-1871	191	2	 	PERSON
ajfa-1871	191	3	netcash	PERSON
ajfa-1871	191	4	asian	NORP
ajfa-1871	191	5	finance & accounting	ORG
ajfa-1871	191	6	2012	DATE
ajfa-1871	191	7	4	CARDINAL
ajfa-1871	191	8	2	CARDINAL
ajfa-1871	191	9	netcash	PERSON
ajfa-1871	192	1	netcash	PERSON
ajfa-1871	193	1	5	CARDINAL
ajfa-1871	193	2	3	CARDINAL
ajfa-1871	194	1	11.5	CARDINAL
ajfa-1871	194	2	annual	DATE
ajfa-1871	194	3	nine	CARDINAL
ajfa-1871	194	4	hartzell et al	PERSON
ajfa-1871	194	5	2004	DATE
ajfa-1871	195	1	us	GPE
ajfa-1871	195	2	us$10.51 million	CARDINAL
ajfa-1871	195	3	us$54 million	CARDINAL
ajfa-1871	197	1	australian	NORP
ajfa-1871	197	2	us	GPE
ajfa-1871	198	1	australian	NORP
ajfa-1871	198	2	us	GPE
ajfa-1871	199	1	1.53	CARDINAL
ajfa-1871	199	2	1.21	CARDINAL
ajfa-1871	199	3	australia	GPE
ajfa-1871	199	4	us	GPE
ajfa-1871	200	1	asian	NORP
ajfa-1871	200	2	finance & accounting	ORG
ajfa-1871	200	3	2012	DATE
ajfa-1871	200	4	4	CARDINAL
ajfa-1871	200	5	2	CARDINAL
ajfa-1871	200	6	119	CARDINAL
ajfa-1871	200	7	2	CARDINAL
ajfa-1871	200	8	max	PERSON
ajfa-1871	200	9	8.8	CARDINAL
ajfa-1871	200	10	0.5 332	CARDINAL
ajfa-1871	200	11	$m	MONEY
ajfa-1871	200	12	14.0	CARDINAL
ajfa-1871	200	13	1.0 332	CARDINAL
ajfa-1871	200	14	5.0 1.1	CARDINAL
ajfa-1871	200	15	217.7 1.2 332	CARDINAL
ajfa-1871	200	16	45.3	CARDINAL
ajfa-1871	200	17	7.1 332	CARDINAL
ajfa-1871	200	18	4.7	MONEY
ajfa-1871	200	19	4.6 332	CARDINAL
ajfa-1871	200	20	32.2	CARDINAL
ajfa-1871	200	21	9.9 332	CARDINAL
ajfa-1871	200	22	tobin	ORG
ajfa-1871	200	23	1.53 1.21 0.50	MONEY
ajfa-1871	200	24	0.94 332	CARDINAL
ajfa-1871	200	25	$ 4.7 3.9	MONEY
ajfa-1871	200	26	45.7 0.3 100	CARDINAL
ajfa-1871	200	27	$m	MONEY
ajfa-1871	200	28	7.3 5.7	CARDINAL
ajfa-1871	200	29	0.0 57.3 0.5 100	QUANTITY
ajfa-1871	200	30	2.8 0.6	CARDINAL
ajfa-1871	200	31	25.1	CARDINAL
ajfa-1871	200	32	3.8 100	CARDINAL
ajfa-1871	200	33	5.3	MONEY
ajfa-1871	200	34	0.3 576.8 2.6 100	QUANTITY
ajfa-1871	200	35	17.6 2.3	CARDINAL
ajfa-1871	200	36	617.4	CARDINAL
ajfa-1871	200	37	8.0 100	CARDINAL
ajfa-1871	200	38	tobin	ORG
ajfa-1871	200	39	1.56 1.10 0.50	MONEY
ajfa-1871	200	40	1.23 100	CARDINAL
ajfa-1871	200	41	$m	MONEY
ajfa-1871	200	42	10.5 8.8 0.6 100.1 0.6 232	QUANTITY
ajfa-1871	200	43	$m	MONEY
ajfa-1871	200	44	16.8	CARDINAL
ajfa-1871	200	45	126.0 1.1 232	CARDINAL
ajfa-1871	200	46	5.9 1.4	CARDINAL
ajfa-1871	200	47	218.0	CARDINAL
ajfa-1871	200	48	1.4 232	CARDINAL
ajfa-1871	200	49	54.00	CARDINAL
ajfa-1871	200	50	11.4	MONEY
ajfa-1871	200	51	5.5 232	CARDINAL
ajfa-1871	200	52	38.5	CARDINAL
ajfa-1871	200	53	10.7 232	CARDINAL
ajfa-1871	200	54	tobin	ORG
ajfa-1871	200	55	1.52 1.27 0.71 6.12 0.79 232	QUANTITY
ajfa-1871	200	56	3	CARDINAL
ajfa-1871	201	1	less than 0.8	CARDINAL
ajfa-1871	201	2	2008	DATE
ajfa-1871	202	1	3	CARDINAL
ajfa-1871	202	2	less than 0.5	CARDINAL
ajfa-1871	202	3	0.740	CARDINAL
ajfa-1871	203	1	multicollinearity3	PERSON
ajfa-1871	205	1	3	CARDINAL
ajfa-1871	208	1	asian	NORP
ajfa-1871	208	2	finance & accounting	ORG
ajfa-1871	208	3	2012	DATE
ajfa-1871	208	4	4	CARDINAL
ajfa-1871	208	5	2	CARDINAL
ajfa-1871	208	6	120	CARDINAL
ajfa-1871	209	1	3	CARDINAL
ajfa-1871	210	1	annual	DATE
ajfa-1871	212	1	the last three years	DATE
ajfa-1871	213	1	the last three years	DATE
ajfa-1871	214	1	divpout	PERSON
ajfa-1871	214	2	the year	DATE
ajfa-1871	215	1	tobin	ORG
ajfa-1871	217	1	pf ta np var fcf	PERSON
ajfa-1871	217	2	0.794	CARDINAL
ajfa-1871	217	3	0.945	CARDINAL
ajfa-1871	217	4	0.004	CARDINAL
ajfa-1871	217	5	0.946	CARDINAL
ajfa-1871	218	1	0.003	CARDINAL
ajfa-1871	218	2	0.957	CARDINAL
ajfa-1871	218	3	0.064	CARDINAL
ajfa-1871	218	4	0.248	CARDINAL
ajfa-1871	219	1	0.199	CARDINAL
ajfa-1871	219	2	0.719) 0.066	MONEY
ajfa-1871	219	3	0.229	CARDINAL
ajfa-1871	219	4	0.250	CARDINAL
ajfa-1871	219	5	0.172	CARDINAL
ajfa-1871	219	6	0.773	CARDINAL
ajfa-1871	219	7	0.059	CARDINAL
ajfa-1871	219	8	0.285	CARDINAL
ajfa-1871	219	9	0.392	CARDINAL
ajfa-1871	219	10	0.152	CARDINAL
ajfa-1871	219	11	0.237	CARDINAL
ajfa-1871	219	12	0.076	CARDINAL
ajfa-1871	219	13	0.825	CARDINAL
ajfa-1871	219	14	0.042	CARDINAL
ajfa-1871	219	15	0.442	CARDINAL
ajfa-1871	219	16	0.733	CARDINAL
ajfa-1871	219	17	-0.080	PERSON
ajfa-1871	219	18	0.043	CARDINAL
ajfa-1871	219	19	0.438	CARDINAL
ajfa-1871	219	20	0.070	CARDINAL
ajfa-1871	219	21	0.770	CARDINAL
ajfa-1871	219	22	0.009	CARDINAL
ajfa-1871	219	23	0.860	CARDINAL
ajfa-1871	219	24	0.401	CARDINAL
ajfa-1871	219	25	0.098	CARDINAL
ajfa-1871	219	26	0.118	CARDINAL
ajfa-1871	220	1	0.32	CARDINAL
ajfa-1871	220	2	0.064	CARDINAL
ajfa-1871	220	3	0.718	CARDINAL
ajfa-1871	220	4	0.296	CARDINAL
ajfa-1871	221	1	0.639	CARDINAL
ajfa-1871	221	2	0.201	CARDINAL
ajfa-1871	221	3	0.041	CARDINAL
ajfa-1871	221	4	0.458	CARDINAL
ajfa-1871	224	1	0.027	CARDINAL
ajfa-1871	224	2	0.077	CARDINAL
ajfa-1871	224	3	0.070	CARDINAL
ajfa-1871	224	4	0.064	CARDINAL
ajfa-1871	224	5	0.008	CARDINAL
ajfa-1871	224	6	0.880	CARDINAL
ajfa-1871	224	7	0.701	CARDINAL
ajfa-1871	224	8	0.447	CARDINAL
ajfa-1871	224	9	0.422	CARDINAL
ajfa-1871	224	10	0.761	CARDINAL
ajfa-1871	224	11	0.054	CARDINAL
ajfa-1871	224	12	0.115	CARDINAL
ajfa-1871	224	13	0.108	CARDINAL
ajfa-1871	224	14	0.054	CARDINAL
ajfa-1871	224	15	0.8010 0.121	QUANTITY
ajfa-1871	224	16	0.028	CARDINAL
ajfa-1871	224	17	0.761	CARDINAL
ajfa-1871	224	18	0.523	CARDINAL
ajfa-1871	224	19	0.163	CARDINAL
ajfa-1871	224	20	0.076	CARDINAL
ajfa-1871	224	21	0.165	CARDINAL
ajfa-1871	224	22	0.118	CARDINAL
ajfa-1871	224	23	0.201	CARDINAL
ajfa-1871	224	24	0.118	CARDINAL
ajfa-1871	224	25	0.174	CARDINAL
ajfa-1871	224	26	1%	PERCENT
ajfa-1871	224	27	5%	PERCENT
ajfa-1871	224	28	10%	PERCENT
ajfa-1871	225	1	three	CARDINAL
ajfa-1871	226	1	asian journal of finance & accounting	ORG
ajfa-1871	226	2	2012	DATE
ajfa-1871	226	3	4	CARDINAL
ajfa-1871	226	4	2	CARDINAL
ajfa-1871	226	5	4	CARDINAL
ajfa-1871	227	1	4	CARDINAL
ajfa-1871	227	2	d.	NORP
ajfa-1871	229	1	1.85	CARDINAL
ajfa-1871	229	2	0.127	CARDINAL
ajfa-1871	229	3	2.23	CARDINAL
ajfa-1871	229	4	0.223	CARDINAL
ajfa-1871	229	5	3.19	CARDINAL
ajfa-1871	229	6	0.136	CARDINAL
ajfa-1871	229	7	0.001	CARDINAL
ajfa-1871	229	8	4.74	CARDINAL
ajfa-1871	230	1	1.76	CARDINAL
ajfa-1871	230	2	0.011 0.001	CARDINAL
ajfa-1871	230	3	5.83	CARDINAL
ajfa-1871	230	4	0.007	CARDINAL
ajfa-1871	230	5	0.007	CARDINAL
ajfa-1871	230	6	0.036	CARDINAL
ajfa-1871	230	7	2.35	CARDINAL
ajfa-1871	230	8	0.101	CARDINAL
ajfa-1871	230	9	2.96	CARDINAL
ajfa-1871	230	10	0.003 0.008	CARDINAL
ajfa-1871	230	11	4.35	CARDINAL
ajfa-1871	230	12	0.002	CARDINAL
ajfa-1871	230	13	0.272	CARDINAL
ajfa-1871	230	14	0.039	CARDINAL
ajfa-1871	230	15	0.041	CARDINAL
ajfa-1871	230	16	0.004	CARDINAL
ajfa-1871	230	17	0.005	CARDINAL
ajfa-1871	230	18	0.004	CARDINAL
ajfa-1871	230	19	0.029	CARDINAL
ajfa-1871	230	20	0.056	CARDINAL
ajfa-1871	230	21	0.013	CARDINAL
ajfa-1871	230	22	0.043	CARDINAL
ajfa-1871	230	23	9.22	CARDINAL
ajfa-1871	230	24	0.005 0.042	CARDINAL
ajfa-1871	230	25	4.25	CARDINAL
ajfa-1871	230	26	0.009 0.001	CARDINAL
ajfa-1871	230	27	5.79	CARDINAL
ajfa-1871	230	28	0.001	CARDINAL
ajfa-1871	230	29	0.02	CARDINAL
ajfa-1871	230	30	0.023	CARDINAL
ajfa-1871	230	31	0.046	CARDINAL
ajfa-1871	230	32	0.026	CARDINAL
ajfa-1871	230	33	0.006	CARDINAL
ajfa-1871	230	34	0.25	CARDINAL
ajfa-1871	230	35	0.025 0.029	CARDINAL
ajfa-1871	230	36	0.35	CARDINAL
ajfa-1871	230	37	0.083 0.044	CARDINAL
ajfa-1871	230	38	1.26	CARDINAL
ajfa-1871	230	39	0.035	CARDINAL
ajfa-1871	230	40	0.023 0.017	CARDINAL
ajfa-1871	230	41	0.24	CARDINAL
ajfa-1871	230	42	0.072	CARDINAL
ajfa-1871	230	43	0.029	CARDINAL
ajfa-1871	230	44	0.124	CARDINAL
ajfa-1871	230	45	3.91	CARDINAL
ajfa-1871	230	46	0.031	CARDINAL
ajfa-1871	230	47	0.096	CARDINAL
ajfa-1871	230	48	5.00	CARDINAL
ajfa-1871	230	49	0.036	CARDINAL
ajfa-1871	230	50	1.87	CARDINAL
ajfa-1871	230	51	0.029	CARDINAL
ajfa-1871	230	52	-0.03	CARDINAL
ajfa-1871	230	53	0.048 0.026	CARDINAL
ajfa-1871	230	54	0.89	CARDINAL
ajfa-1871	230	55	0.029	CARDINAL
ajfa-1871	230	56	0.043	CARDINAL
ajfa-1871	230	57	1.98	CARDINAL
ajfa-1871	230	58	0.022	CARDINAL
ajfa-1871	230	59	0.073	CARDINAL
ajfa-1871	230	60	0.034	CARDINAL
ajfa-1871	230	61	-0.75	CARDINAL
ajfa-1871	230	62	0.021 0.064	CARDINAL
ajfa-1871	230	63	0.65	CARDINAL
ajfa-1871	230	64	0.054	MONEY
ajfa-1871	230	65	1.37	CARDINAL
ajfa-1871	230	66	0.039	CARDINAL
ajfa-1871	230	67	adj	ORG
ajfa-1871	230	68	0.54	CARDINAL
ajfa-1871	230	69	0.51	CARDINAL
ajfa-1871	230	70	0.53	CARDINAL
ajfa-1871	230	71	0.45	CARDINAL
ajfa-1871	230	72	0.35	CARDINAL
ajfa-1871	230	73	0.32	CARDINAL
ajfa-1871	230	74	wald	ORG
ajfa-1871	230	75	14	CARDINAL
ajfa-1871	230	76	250.31	CARDINAL
ajfa-1871	230	77	34.93	CARDINAL
ajfa-1871	230	78	0.001	CARDINAL
ajfa-1871	230	79	127.45	CARDINAL
ajfa-1871	230	80	232	CARDINAL
ajfa-1871	230	81	10%	PERCENT
ajfa-1871	230	82	5% and 1%	PERCENT
ajfa-1871	230	83	asian	NORP
ajfa-1871	230	84	finance & accounting	ORG
ajfa-1871	230	85	2012	DATE
ajfa-1871	230	86	4	CARDINAL
ajfa-1871	230	87	2	CARDINAL
ajfa-1871	230	88	122	CARDINAL
ajfa-1871	230	89	us	GPE
ajfa-1871	230	90	2	CARDINAL
ajfa-1871	230	91	australia	GPE
ajfa-1871	230	92	3	CARDINAL
ajfa-1871	230	93	4	CARDINAL
ajfa-1871	230	94	4	CARDINAL
ajfa-1871	230	95	1%	PERCENT
ajfa-1871	232	1	first	ORDINAL
ajfa-1871	234	1	jensen	PERSON
ajfa-1871	234	2	1986	DATE
ajfa-1871	234	3	1978	DATE
ajfa-1871	234	4	ratcliff	ORG
ajfa-1871	234	5	1980	DATE
ajfa-1871	235	1	second	ORDINAL
ajfa-1871	236	1	morrison, 1982	ORG
ajfa-1871	236	2	maurer	ORG
ajfa-1871	236	3	1984	DATE
ajfa-1871	237	1	third	ORDINAL
ajfa-1871	237	2	miller	ORG
ajfa-1871	237	3	orr, 1966	DATE
ajfa-1871	237	4	karni, 1973	ORG
ajfa-1871	239	1	the 5% and 1%	PERCENT
ajfa-1871	241	1	1 per cent	MONEY
ajfa-1871	242	1	tobin	ORG
ajfa-1871	244	1	tobin	ORG
ajfa-1871	244	2	1 per cent	MONEY
ajfa-1871	244	3	10 per cent	MONEY
ajfa-1871	247	1	us	GPE
ajfa-1871	247	2	1 per cent	MONEY
ajfa-1871	247	3	5 per cent	MONEY
ajfa-1871	247	4	10 per cent	MONEY
ajfa-1871	250	1	three	CARDINAL
ajfa-1871	250	2	second	ORDINAL
ajfa-1871	252	1	asian journal of finance & accounting	ORG
ajfa-1871	252	2	2012	DATE
ajfa-1871	252	3	4	CARDINAL
ajfa-1871	252	4	2	CARDINAL
ajfa-1871	252	5	123	CARDINAL
ajfa-1871	252	6	5	CARDINAL
ajfa-1871	252	7	u.s bootstrap	GPE
ajfa-1871	255	1	1.037	CARDINAL
ajfa-1871	255	2	7.76	CARDINAL
ajfa-1871	255	3	0.134	CARDINAL
ajfa-1871	255	4	5.82	CARDINAL
ajfa-1871	255	5	0.177 1.27	CARDINAL
ajfa-1871	255	6	10.62	CARDINAL
ajfa-1871	255	7	0.014	CARDINAL
ajfa-1871	255	8	0.013	CARDINAL
ajfa-1871	255	9	0.007	CARDINAL
ajfa-1871	255	10	-2.05	ORG
ajfa-1871	255	11	0.107	CARDINAL
ajfa-1871	255	12	0.002 0.001	CARDINAL
ajfa-1871	255	13	0.47	CARDINAL
ajfa-1871	255	14	0.003 fcfvar	QUANTITY
ajfa-1871	255	15	0.01	CARDINAL
ajfa-1871	255	16	0.041	CARDINAL
ajfa-1871	255	17	0.049	CARDINAL
ajfa-1871	255	18	0.003	CARDINAL
ajfa-1871	255	19	0.69	CARDINAL
ajfa-1871	255	20	0.004 0.017	CARDINAL
ajfa-1871	255	21	1.51	CARDINAL
ajfa-1871	255	22	0.013 0.006	CARDINAL
ajfa-1871	255	23	0.68	CARDINAL
ajfa-1871	255	24	0.009	CARDINAL
ajfa-1871	256	1	0.031	CARDINAL
ajfa-1871	256	2	0.099 0.017	CARDINAL
ajfa-1871	256	3	0.92	CARDINAL
ajfa-1871	256	4	0.019	CARDINAL
ajfa-1871	256	5	0.061	CARDINAL
ajfa-1871	256	6	12.87	CARDINAL
ajfa-1871	256	7	0.005 0.098	CARDINAL
ajfa-1871	256	8	6.67	CARDINAL
ajfa-1871	256	9	0.014	CARDINAL
ajfa-1871	256	10	-0.09	ORG
ajfa-1871	256	11	0.013	CARDINAL
ajfa-1871	256	12	0.58	CARDINAL
ajfa-1871	256	13	0.023 0.035	CARDINAL
ajfa-1871	256	14	0.60	CARDINAL
ajfa-1871	256	15	0.058 0.011	CARDINAL
ajfa-1871	256	16	0.36	CARDINAL
ajfa-1871	256	17	0.032	CARDINAL
ajfa-1871	256	18	0.042	CARDINAL
ajfa-1871	256	19	1.18	CARDINAL
ajfa-1871	256	20	0.035	CARDINAL
ajfa-1871	257	1	1.75	CARDINAL
ajfa-1871	257	2	1.465	CARDINAL
ajfa-1871	257	3	2.85	CARDINAL
ajfa-1871	257	4	0.046	CARDINAL
ajfa-1871	257	5	0.042	CARDINAL
ajfa-1871	257	6	1.33	CARDINAL
ajfa-1871	257	7	0.031 0.004	CARDINAL
ajfa-1871	257	8	0.04	CARDINAL
ajfa-1871	257	9	0.104	DATE
ajfa-1871	257	10	0.058	CARDINAL
ajfa-1871	257	11	0.072	CARDINAL
ajfa-1871	257	12	1.99	CARDINAL
ajfa-1871	257	13	0.036 0.009	CARDINAL
ajfa-1871	257	14	0.10	CARDINAL
ajfa-1871	257	15	0.087	CARDINAL
ajfa-1871	257	16	3.64	CARDINAL
ajfa-1871	257	17	0.048	CARDINAL
ajfa-1871	257	18	0.052	CARDINAL
ajfa-1871	257	19	0.033	CARDINAL
ajfa-1871	257	20	-0.05	ORG
ajfa-1871	257	21	0.029	CARDINAL
ajfa-1871	257	22	-0.09	ORG
ajfa-1871	257	23	0.074	CARDINAL
ajfa-1871	257	24	0.037	CARDINAL
ajfa-1871	257	25	0.081	CARDINAL
ajfa-1871	257	26	2.51	CARDINAL
ajfa-1871	257	27	0.032 0.105	CARDINAL
ajfa-1871	257	28	1.51	CARDINAL
ajfa-1871	257	29	0.069	CARDINAL
ajfa-1871	257	30	0.129	MONEY
ajfa-1871	257	31	2.99	CARDINAL
ajfa-1871	257	32	0.043	CARDINAL
ajfa-1871	257	33	adj	ORG
ajfa-1871	257	34	0.69	CARDINAL
ajfa-1871	257	35	0.67	CARDINAL
ajfa-1871	257	36	0.66	CARDINAL
ajfa-1871	257	37	0.61	CARDINAL
ajfa-1871	257	38	0.34	CARDINAL
ajfa-1871	257	39	0.31	CARDINAL
ajfa-1871	257	40	wald	ORG
ajfa-1871	257	41	14	CARDINAL
ajfa-1871	257	42	475.03	CARDINAL
ajfa-1871	258	1	177.63	CARDINAL
ajfa-1871	258	2	191.04	CARDINAL
ajfa-1871	258	3	232	CARDINAL
ajfa-1871	258	4	10%	PERCENT
ajfa-1871	258	5	5% and 1%	PERCENT
ajfa-1871	258	6	asian	NORP
ajfa-1871	258	7	finance & accounting	ORG
ajfa-1871	258	8	2012	DATE
ajfa-1871	258	9	4	CARDINAL
ajfa-1871	258	10	2	CARDINAL
ajfa-1871	258	11	5	CARDINAL
ajfa-1871	258	12	1 per cent	MONEY
ajfa-1871	258	13	three	CARDINAL
ajfa-1871	258	14	2	CARDINAL
ajfa-1871	258	15	3	DATE
ajfa-1871	258	16	4	CARDINAL
ajfa-1871	258	17	5	CARDINAL
ajfa-1871	261	1	murphy	PERSON
ajfa-1871	261	2	1999	DATE
ajfa-1871	261	3	murphy 1999	LAW
ajfa-1871	262	1	5	CARDINAL
ajfa-1871	263	1	third	ORDINAL
ajfa-1871	264	1	5	CARDINAL
ajfa-1871	265	1	miller	ORG
ajfa-1871	265	2	modigliani	PERSON
ajfa-1871	265	3	1963	DATE
ajfa-1871	265	4	1984	DATE
ajfa-1871	266	1	miller	PERSON
ajfa-1871	266	2	modigliani	PERSON
ajfa-1871	270	1	myers	ORG
ajfa-1871	270	2	1984	DATE
ajfa-1871	272	1	1 per cent	MONEY
ajfa-1871	276	1	6	CARDINAL
ajfa-1871	279	1	6	CARDINAL
ajfa-1871	279	2	2	CARDINAL
ajfa-1871	279	3	3	DATE
ajfa-1871	279	4	4	CARDINAL
ajfa-1871	280	1	4	CARDINAL
ajfa-1871	282	1	asian journal of finance & accounting	ORG
ajfa-1871	282	2	2012	DATE
ajfa-1871	282	3	4	CARDINAL
ajfa-1871	282	4	2	CARDINAL
ajfa-1871	283	1	1999	DATE
ajfa-1871	285	1	6	CARDINAL
ajfa-1871	288	1	11.21	CARDINAL
ajfa-1871	288	2	0.626 2.228	CARDINAL
ajfa-1871	288	3	8.56	CARDINAL
ajfa-1871	288	4	0.260 7.57	CARDINAL
ajfa-1871	288	5	10.97	CARDINAL
ajfa-1871	288	6	0.690	CARDINAL
ajfa-1871	288	7	0.000	CARDINAL
ajfa-1871	288	8	0.44	CARDINAL
ajfa-1871	288	9	0.017	MONEY
ajfa-1871	288	10	0.69	CARDINAL
ajfa-1871	288	11	0.025	CARDINAL
ajfa-1871	288	12	0.032	CARDINAL
ajfa-1871	288	13	0.016	CARDINAL
ajfa-1871	288	14	0.040	CARDINAL
ajfa-1871	288	15	0.735 0.000	MONEY
ajfa-1871	288	16	0.02	CARDINAL
ajfa-1871	288	17	0.004 0.002	CARDINAL
ajfa-1871	288	18	0.12	CARDINAL
ajfa-1871	288	19	0.012 fcf	QUANTITY
ajfa-1871	288	20	0.437	CARDINAL
ajfa-1871	288	21	0.30	CARDINAL
ajfa-1871	288	22	1.442	CARDINAL
ajfa-1871	288	23	0.065	CARDINAL
ajfa-1871	288	24	0.236	CARDINAL
ajfa-1871	288	25	0.017 0.001	CARDINAL
ajfa-1871	288	26	0.11	CARDINAL
ajfa-1871	288	27	0.007	CARDINAL
ajfa-1871	288	28	0.033	CARDINAL
ajfa-1871	288	29	0.241	CARDINAL
ajfa-1871	289	1	0.080	CARDINAL
ajfa-1871	289	2	0.069	CARDINAL
ajfa-1871	289	3	0.503	CARDINAL
ajfa-1871	290	1	14.69	CARDINAL
ajfa-1871	290	2	0.034 0.122	CARDINAL
ajfa-1871	290	3	8.30	CARDINAL
ajfa-1871	290	4	0.015	CARDINAL
ajfa-1871	290	5	1.93	CARDINAL
ajfa-1871	290	6	0.333	CARDINAL
ajfa-1871	290	7	3.07	CARDINAL
ajfa-1871	290	8	0.108	CARDINAL
ajfa-1871	290	9	0.077 0.207	CARDINAL
ajfa-1871	290	10	0.97	CARDINAL
ajfa-1871	290	11	0.214	CARDINAL
ajfa-1871	290	12	0.559	CARDINAL
ajfa-1871	290	13	3.49	CARDINAL
ajfa-1871	290	14	0.188	MONEY
ajfa-1871	290	15	1.39	CARDINAL
ajfa-1871	290	16	0.135 1.085	CARDINAL
ajfa-1871	290	17	3.97	CARDINAL
ajfa-1871	290	18	0.273	CARDINAL
ajfa-1871	290	19	3.89	CARDINAL
ajfa-1871	290	20	0.124	CARDINAL
ajfa-1871	290	21	0.109	MONEY
ajfa-1871	290	22	1.32	CARDINAL
ajfa-1871	290	23	0.083	CARDINAL
ajfa-1871	290	24	1.66	CARDINAL
ajfa-1871	290	25	0.250	CARDINAL
ajfa-1871	290	26	0.765	CARDINAL
ajfa-1871	290	27	5.19	CARDINAL
ajfa-1871	290	28	0.147	CARDINAL
ajfa-1871	290	29	0.143 1.548	CARDINAL
ajfa-1871	290	30	6.48	CARDINAL
ajfa-1871	290	31	0.239	CARDINAL
ajfa-1871	290	32	0.069	CARDINAL
ajfa-1871	290	33	0.59	CARDINAL
ajfa-1871	290	34	0.116	CARDINAL
ajfa-1871	290	35	0.198	CARDINAL
ajfa-1871	290	36	0.484	CARDINAL
ajfa-1871	290	37	3.13	CARDINAL
ajfa-1871	291	1	0.154	CARDINAL
ajfa-1871	291	2	0.086 0.112	QUANTITY
ajfa-1871	291	3	0.46	CARDINAL
ajfa-1871	291	4	0.246	CARDINAL
ajfa-1871	291	5	0.589	CARDINAL
ajfa-1871	291	6	3.79	CARDINAL
ajfa-1871	291	7	0.156	CARDINAL
ajfa-1871	291	8	0.084	CARDINAL
ajfa-1871	291	9	3.32	CARDINAL
ajfa-1871	291	10	0.266	CARDINAL
ajfa-1871	291	11	adj	ORG
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ajfa-1871	291	13	0.87	CARDINAL
ajfa-1871	291	14	0.73	CARDINAL
ajfa-1871	291	15	0.69	CARDINAL
ajfa-1871	291	16	0.37	CARDINAL
ajfa-1871	291	17	0.34	CARDINAL
ajfa-1871	291	18	wald	PERSON
ajfa-1871	291	19	14	CARDINAL
ajfa-1871	291	20	1294.87	CARDINAL
ajfa-1871	291	21	195.10	CARDINAL
ajfa-1871	291	22	263.61	CARDINAL
ajfa-1871	291	23	232	CARDINAL
ajfa-1871	291	24	10%	PERCENT
ajfa-1871	291	25	5% and 1%	PERCENT
ajfa-1871	291	26	asian	NORP
ajfa-1871	291	27	finance & accounting	ORG
ajfa-1871	291	28	2012	DATE
ajfa-1871	291	29	4	CARDINAL
ajfa-1871	291	30	2	CARDINAL
ajfa-1871	291	31	4	CARDINAL
ajfa-1871	291	32	5	CARDINAL
ajfa-1871	292	1	lambert	ORG
ajfa-1871	292	2	1985	DATE
ajfa-1871	292	3	1990	DATE
ajfa-1871	292	4	singh	GPE
ajfa-1871	292	5	harianto	GPE
ajfa-1871	292	6	1989	DATE
ajfa-1871	293	1	6	CARDINAL
ajfa-1871	295	1	6	CARDINAL
ajfa-1871	295	2	lambert	ORG
ajfa-1871	295	3	1985	DATE
ajfa-1871	295	4	1998	DATE
ajfa-1871	296	1	1984	DATE
ajfa-1871	296	2	1974	DATE
ajfa-1871	296	3	1989	DATE
ajfa-1871	297	1	hartzell et al	PERSON
ajfa-1871	298	1	2004	DATE
ajfa-1871	298	2	up to nine	CARDINAL
ajfa-1871	298	3	annual	DATE
ajfa-1871	300	1	us	GPE
ajfa-1871	300	2	australian	NORP
ajfa-1871	301	1	hartzell et al	PERSON
ajfa-1871	301	2	2004	DATE
ajfa-1871	302	1	4	CARDINAL
ajfa-1871	305	1	5	CARDINAL
ajfa-1871	307	1	6	CARDINAL
ajfa-1871	312	1	asian	NORP
ajfa-1871	312	2	finance & accounting	ORG
ajfa-1871	312	3	2012	DATE
ajfa-1871	312	4	4	CARDINAL
ajfa-1871	312	5	2	CARDINAL
ajfa-1871	312	6	127	CARDINAL
ajfa-1871	314	1	andrade	PERSON
ajfa-1871	314	2	g.	PERSON
ajfa-1871	314	3	m., & stafford	ORG
ajfa-1871	314	4	2001	DATE
ajfa-1871	316	1	15	CARDINAL
ajfa-1871	316	2	103	CARDINAL
ajfa-1871	316	3	p. & aaronovitch	ORG
ajfa-1871	316	4	s. (1981	ORG
ajfa-1871	318	1	149-72	DATE
ajfa-1871	318	2	http://dx.doi.org/10.2307/2098200 alcalde	PERSON
ajfa-1871	318	3	n., & espitia	ORG
ajfa-1871	318	4	m.	PERSON
ajfa-1871	318	5	2003	DATE
ajfa-1871	319	1	spanish	NORP
ajfa-1871	319	2	1991–1997	DATE
ajfa-1871	319	3	journal of management	ORG
ajfa-1871	319	4	7	CARDINAL
ajfa-1871	319	5	1	CARDINAL
ajfa-1871	320	1	almazan, a. & suarez	ORG
ajfa-1871	320	2	j. (	PERSON
ajfa-1871	320	3	2004	DATE
ajfa-1871	321	1	58	DATE
ajfa-1871	321	2	519	CARDINAL
ajfa-1871	322	1	ambrose b.	PERSON
ajfa-1871	322	2	1992	DATE
ajfa-1871	324	1	27(4	CARDINAL
ajfa-1871	324	2	575	CARDINAL
ajfa-1871	325	1	l., cohen, a. & wang	ORG
ajfa-1871	325	2	c. c. y.	PERSON
ajfa-1871	325	3	2010	DATE
ajfa-1871	327	1	harvard law and economics	ORG
ajfa-1871	327	2	683	CARDINAL
ajfa-1871	327	3	http://ssrn.com/abstract=1718488 bowie	PERSON
ajfa-1871	327	4	j. (1996	ORG
ajfa-1871	329	1	17	CARDINAL
ajfa-1871	330	1	damodaran, a.	PERSON
ajfa-1871	330	2	2007	DATE
ajfa-1871	332	1	4-5th	DATE
ajfa-1871	332	2	december	DATE
ajfa-1871	332	3	los angeles	GPE
ajfa-1871	333	1	deangelo, h. & deangelo	ORG
ajfa-1871	333	2	l.	PERSON
ajfa-1871	333	3	2007	DATE
ajfa-1871	335	1	marshall school of business	ORG
ajfa-1871	335	2	university of southern california	ORG
ajfa-1871	336	1	devereux	ORG
ajfa-1871	336	2	m., & schiantarelli	ORG
ajfa-1871	336	3	f.	PERSON
ajfa-1871	336	4	1989	DATE
ajfa-1871	337	1	u.k.	GPE
ajfa-1871	337	2	national bureau of economic research	ORG
ajfa-1871	337	3	279	CARDINAL
ajfa-1871	337	4	domhoff	ORG
ajfa-1871	337	5	1978	DATE
ajfa-1871	338	1	america	GPE
ajfa-1871	339	1	new york	GPE
ajfa-1871	340	1	random house inc	ORG
ajfa-1871	340	2	davis	ORG
ajfa-1871	340	3	j. h.	PERSON
ajfa-1871	340	4	f. d.	PERSON
ajfa-1871	340	5	& donaldson	ORG
ajfa-1871	340	6	1997	DATE
ajfa-1871	342	1	academy of management review	ORG
ajfa-1871	342	2	22(1	TIME
ajfa-1871	342	3	20	CARDINAL
ajfa-1871	342	4	http://dx.doi.org/10.2307/259223 drucker	GPE
ajfa-1871	342	5	1974	DATE
ajfa-1871	344	1	new york	GPE
ajfa-1871	344	2	harper	PERSON
ajfa-1871	345	1	asian	NORP
ajfa-1871	345	2	finance & accounting	ORG
ajfa-1871	345	3	2012	DATE
ajfa-1871	345	4	4	CARDINAL
ajfa-1871	345	5	2	CARDINAL
ajfa-1871	345	6	j.	PERSON
ajfa-1871	345	7	s., & twite	ORG
ajfa-1871	345	8	2007	DATE
ajfa-1871	349	1	graham	PERSON
ajfa-1871	349	2	j., & harvey	ORG
ajfa-1871	349	3	2001	DATE
ajfa-1871	351	1	journal of financial economics	ORG
ajfa-1871	352	1	2004	DATE
ajfa-1871	354	1	journal of financial economics	ORG
ajfa-1871	354	2	73	DATE
ajfa-1871	354	3	119	CARDINAL
ajfa-1871	355	1	hartzell	ORG
ajfa-1871	355	2	j.	PERSON
ajfa-1871	355	3	e., & yermack	ORG
ajfa-1871	355	4	2004	DATE
ajfa-1871	358	1	17(1	CARDINAL
ajfa-1871	358	2	37	CARDINAL
ajfa-1871	359	1	hasbrouck	PERSON
ajfa-1871	359	2	j.	PERSON
ajfa-1871	359	3	1985	DATE
ajfa-1871	361	1	9(3	CARDINAL
ajfa-1871	361	2	351-362	CARDINAL
ajfa-1871	361	3	j., & liang	ORG
ajfa-1871	364	1	journal of financial economics	ORG
ajfa-1871	364	2	40(3	CARDINAL
ajfa-1871	364	3	429	CARDINAL
ajfa-1871	364	4	holland	GPE
ajfa-1871	364	5	k., & hodgkinson	ORG
ajfa-1871	364	6	1994	DATE
ajfa-1871	366	1	21(4	CARDINAL
ajfa-1871	366	2	467	CARDINAL
ajfa-1871	367	1	jensen	PERSON
ajfa-1871	367	2	m., & meckling	ORG
ajfa-1871	367	3	w.	PERSON
ajfa-1871	367	4	1976	DATE
ajfa-1871	369	1	journal of financial economics	ORG
ajfa-1871	369	2	3	CARDINAL
ajfa-1871	369	3	305	CARDINAL
ajfa-1871	370	1	john	PERSON
ajfa-1871	370	2	t.	GPE
ajfa-1871	370	3	1993	DATE
ajfa-1871	372	1	22(3	CARDINAL
ajfa-1871	372	2	91-100	CARDINAL
ajfa-1871	372	3	http://dx.doi.org/10.2307/3665930	CARDINAL
ajfa-1871	372	4	1986	DATE
ajfa-1871	373	1	golden parachutes	PERSON
ajfa-1871	374	1	american	NORP
ajfa-1871	374	2	155	CARDINAL
ajfa-1871	375	1	d., & lambert	ORG
ajfa-1871	375	2	r.	PERSON
ajfa-1871	375	3	1985	DATE
ajfa-1871	376	1	golden parachutes	PERSON
ajfa-1871	377	1	7	CARDINAL
ajfa-1871	377	2	179	CARDINAL
ajfa-1871	378	1	lehn	GPE
ajfa-1871	378	2	k., & poulsen	ORG
ajfa-1871	378	3	a. (1989	ORG
ajfa-1871	379	1	44	DATE
ajfa-1871	379	2	771-787	CARDINAL
ajfa-1871	380	1	j. (1989	ORG
ajfa-1871	382	1	boston	GPE
ajfa-1871	383	1	harvard business school press	ORG
ajfa-1871	384	1	loughran	PERSON
ajfa-1871	384	2	t., & vijh, a.	ORG
ajfa-1871	384	3	1997	DATE
ajfa-1871	386	1	1765-1790	DATE
ajfa-1871	387	1	machlin	PERSON
ajfa-1871	387	2	j., h. choe,	ORG
ajfa-1871	387	3	j.	PERSON
ajfa-1871	387	4	1993	DATE
ajfa-1871	389	1	36	DATE
ajfa-1871	389	2	861	CARDINAL
ajfa-1871	389	3	k., & mcconnell	ORG
ajfa-1871	389	4	j.	PERSON
ajfa-1871	389	5	1991	DATE
ajfa-1871	391	1	46(2	CARDINAL
ajfa-1871	391	2	671-687	CARDINAL
ajfa-1871	392	1	maurer	ORG
ajfa-1871	392	2	1984	DATE
ajfa-1871	394	1	9	CARDINAL
ajfa-1871	394	2	346	CARDINAL
ajfa-1871	395	1	asian journal of finance & accounting	ORG
ajfa-1871	395	2	2012	DATE
ajfa-1871	395	3	4	CARDINAL
ajfa-1871	395	4	2	CARDINAL
ajfa-1871	395	5	a.	PERSON
ajfa-1871	395	6	1963	DATE
ajfa-1871	397	1	33(131	CARDINAL
ajfa-1871	397	2	288	CARDINAL
ajfa-1871	398	1	http://dx.doi.org/10.1086/258768 miller	PERSON
ajfa-1871	398	2	f., & modigliani	ORG
ajfa-1871	398	3	m.	PERSON
ajfa-1871	398	4	1963	DATE
ajfa-1871	400	1	the american economic review	ORG
ajfa-1871	400	2	53(3	DATE
ajfa-1871	400	3	433	CARDINAL
ajfa-1871	401	1	miller	ORG
ajfa-1871	401	2	m., & orr	ORG
ajfa-1871	401	3	d. (	GPE
ajfa-1871	401	4	1966	DATE
ajfa-1871	403	1	quarterly	DATE
ajfa-1871	403	2	80	DATE
ajfa-1871	403	3	413	CARDINAL
ajfa-1871	403	4	r.	NORP
ajfa-1871	403	5	a., & vishny	ORG
ajfa-1871	403	6	r.	PERSON
ajfa-1871	403	7	1989	DATE
ajfa-1871	405	1	35	CARDINAL
ajfa-1871	405	2	31	CARDINAL
ajfa-1871	406	1	morrison a.	PERSON
ajfa-1871	406	2	1982	DATE
ajfa-1871	406	3	december	DATE
ajfa-1871	408	1	13	CARDINAL
ajfa-1871	408	2	82	CARDINAL
ajfa-1871	409	1	murphy	PERSON
ajfa-1871	409	2	k. j.	PERSON
ajfa-1871	409	3	1999	DATE
ajfa-1871	410	1	d. card	PERSON
ajfa-1871	410	2	3	CARDINAL
ajfa-1871	410	3	amsterdam	GPE
ajfa-1871	410	4	north-holland	GPE
ajfa-1871	410	5	2485–2563	CARDINAL
ajfa-1871	411	1	myers	ORG
ajfa-1871	411	2	s., & majluf	ORG
ajfa-1871	411	3	n.	PERSON
ajfa-1871	411	4	1984	DATE
ajfa-1871	413	1	13	CARDINAL
ajfa-1871	413	2	187	CARDINAL
ajfa-1871	414	1	m., & sundaram	ORG
ajfa-1871	414	2	a.	PERSON
ajfa-1871	414	3	1998	DATE
ajfa-1871	417	1	university of michigan business school	ORG
ajfa-1871	418	1	opler	ORG
ajfa-1871	418	2	r., & williamson	ORG
ajfa-1871	418	3	1999	DATE
ajfa-1871	420	1	journal of financial economics	ORG
ajfa-1871	420	2	52	DATE
ajfa-1871	420	3	3	CARDINAL
ajfa-1871	421	1	k.	PERSON
ajfa-1871	421	2	1986	DATE
ajfa-1871	423	1	8(1	CARDINAL
ajfa-1871	423	2	3	CARDINAL
ajfa-1871	423	3	j. (	PERSON
ajfa-1871	423	4	1973	DATE
ajfa-1871	425	1	quarterly	DATE
ajfa-1871	425	2	8	DATE
ajfa-1871	425	3	361	CARDINAL
ajfa-1871	425	4	r.g.	GPE
ajfa-1871	425	5	h.m.	GPE
ajfa-1871	425	6	1994	DATE
ajfa-1871	425	7	university of essex	ORG
ajfa-1871	425	8	94/07	CARDINAL
ajfa-1871	426	1	provan	PERSON
ajfa-1871	426	2	k.	PERSON
ajfa-1871	426	3	1980	DATE
ajfa-1871	428	1	academy of management journal	ORG
ajfa-1871	428	2	23(2	CARDINAL
ajfa-1871	428	3	221	CARDINAL
ajfa-1871	428	4	1980	DATE
ajfa-1871	430	1	american sociological review	ORG
ajfa-1871	430	2	45(4	DATE
ajfa-1871	430	3	553	CARDINAL
ajfa-1871	430	4	http://dx.doi.org/10.2307/2095008 scott	PERSON
ajfa-1871	430	5	j.	PERSON
ajfa-1871	430	6	1976	DATE
ajfa-1871	432	1	the bell journal of economics	ORG
ajfa-1871	432	2	7(1	DATE
ajfa-1871	432	3	33	CARDINAL
ajfa-1871	432	4	simons	GPE
ajfa-1871	432	5	t.	GPE
ajfa-1871	432	6	2002	DATE
ajfa-1871	434	1	13(1	CARDINAL
ajfa-1871	434	2	18	CARDINAL
ajfa-1871	435	1	asian	NORP
ajfa-1871	435	2	finance & accounting	ORG
ajfa-1871	435	3	2012	DATE
ajfa-1871	435	4	4	CARDINAL
ajfa-1871	435	5	2	CARDINAL
ajfa-1871	435	6	130	CARDINAL
ajfa-1871	435	7	singh	GPE
ajfa-1871	435	8	h., & harianto	ORG
ajfa-1871	435	9	1989	DATE
ajfa-1871	437	1	the academy of management journal	ORG
ajfa-1871	437	2	7	CARDINAL
ajfa-1871	437	3	http://dx.doi.org/10.2307/256417 smith	PERSON
ajfa-1871	437	4	r.	PERSON
ajfa-1871	437	5	2009, february 7	DATE
ajfa-1871	439	1	the wall street journal	ORG
ajfa-1871	440	1	tobin	ORG
ajfa-1871	440	2	j. (	PERSON
ajfa-1871	440	3	1956	DATE
ajfa-1871	442	1	38	CARDINAL
ajfa-1871	442	2	241	CARDINAL
ajfa-1871	442	3	j., o'reilly,	ORG
ajfa-1871	442	4	c.a.	GPE
ajfa-1871	442	5	iii, & chandratat	ORG
ajfa-1871	442	6	i. (1990	ORG
ajfa-1871	443	1	quarterly	DATE
ajfa-1871	443	2	35	DATE
ajfa-1871	443	3	587	CARDINAL
ajfa-1871	443	4	1984	DATE
ajfa-1871	445	1	homewood	ORG