id	sid	eid	entity	type
ajfa-194	1	1	asian	NORP
ajfa-194	1	2	finance & accounting	ORG
ajfa-194	1	3	1946	CARDINAL
ajfa-194	1	4	1	CARDINAL
ajfa-194	1	5	2	CARDINAL
ajfa-194	1	6	75	CARDINAL
ajfa-194	1	7	paul hribar	PERSON
ajfa-194	1	8	henry b. tippie college of business	PERSON
ajfa-194	1	9	university of iowa iowa city	ORG
ajfa-194	1	10	ia	GPE
ajfa-194	1	11	52242-1994	DATE
ajfa-194	1	12	united states	ORG
ajfa-194	1	13	1-319-335	CARDINAL
ajfa-194	1	14	nicole thorne jenkins owen	PERSON
ajfa-194	1	15	graduate school of management	ORG
ajfa-194	1	16	vanderbilt university	ORG
ajfa-194	1	17	401 21	DATE
ajfa-194	1	18	st avenue south	GPE
ajfa-194	1	19	nashville	GPE
ajfa-194	1	20	37203	DATE
ajfa-194	1	21	united states	ORG
ajfa-194	1	22	1-615	CARDINAL
ajfa-194	1	23	juan wang	PERSON
ajfa-194	1	24	singapore management university	ORG
ajfa-194	1	25	60	CARDINAL
ajfa-194	1	26	singapore	GPE
ajfa-194	1	27	178900	DATE
ajfa-194	1	28	singapore	GPE
ajfa-194	1	29	65-6828-0986	DATE
ajfa-194	1	30	juanwang@smu.edu.sg	PERSON
ajfa-194	2	1	at least one quarter	DATE
ajfa-194	4	1	second	ORDINAL
ajfa-194	4	2	the days	DATE
ajfa-194	7	1	jel	ORG
ajfa-194	7	2	asian	NORP
ajfa-194	7	3	finance & accounting	ORG
ajfa-194	7	4	1946	CARDINAL
ajfa-194	8	1	1	CARDINAL
ajfa-194	8	2	2	CARDINAL
ajfa-194	8	3	76 1	DATE
ajfa-194	9	1	2004	DATE
ajfa-194	9	2	hribar	ORG
ajfa-194	9	3	jenkins	PERSON
ajfa-194	9	4	2004	DATE
ajfa-194	10	1	one	CARDINAL
ajfa-194	10	2	9%	PERCENT
ajfa-194	10	3	over 20%	PERCENT
ajfa-194	10	4	palmrose	NORP
ajfa-194	10	5	richardson	PERSON
ajfa-194	10	6	2004	DATE
ajfa-194	13	1	three	CARDINAL
ajfa-194	14	1	first	ORDINAL
ajfa-194	16	1	radhakrishnan	PERSON
ajfa-194	16	2	krinsky	PERSON
ajfa-194	16	3	2000	DATE
ajfa-194	16	4	collins	GPE
ajfa-194	16	5	gong	PERSON
ajfa-194	16	6	2003	DATE
ajfa-194	17	1	2004	DATE
ajfa-194	17	2	li	PERSON
ajfa-194	17	3	2006	DATE
ajfa-194	21	1	second	ORDINAL
ajfa-194	22	1	1999	DATE
ajfa-194	25	1	third	ORDINAL
ajfa-194	27	1	1998	DATE
ajfa-194	27	2	2002	DATE
ajfa-194	27	3	ayers and freeman	ORG
ajfa-194	27	4	2003	DATE
ajfa-194	27	5	balsam	PERSON
ajfa-194	27	6	marquardt	GPE
ajfa-194	27	7	2002	DATE
ajfa-194	29	1	asian	NORP
ajfa-194	29	2	finance & accounting	ORG
ajfa-194	29	3	1946	CARDINAL
ajfa-194	29	4	1	CARDINAL
ajfa-194	29	5	2	CARDINAL
ajfa-194	29	6	2001	DATE
ajfa-194	31	1	gong	PERSON
ajfa-194	31	2	2003	DATE
ajfa-194	31	3	ke	PERSON
ajfa-194	31	4	2005	DATE
ajfa-194	32	1	364	CARDINAL
ajfa-194	32	2	1997 through 2002	DATE
ajfa-194	33	1	first	ORDINAL
ajfa-194	33	2	at least one-quarter	CARDINAL
ajfa-194	36	1	days	DATE
ajfa-194	40	1	first	ORDINAL
ajfa-194	41	1	collins	PERSON
ajfa-194	41	2	gong	PERSON
ajfa-194	41	3	2003	DATE
ajfa-194	41	4	ke	PERSON
ajfa-194	41	5	2005	DATE
ajfa-194	42	1	cohen	PERSON
ajfa-194	42	2	2005	DATE
ajfa-194	42	3	kacperczyk	GPE
ajfa-194	42	4	zheng	PERSON
ajfa-194	42	5	2005	DATE
ajfa-194	46	1	1997	DATE
ajfa-194	46	2	ke	PERSON
ajfa-194	46	3	2004	DATE
ajfa-194	46	4	goodman	ORG
ajfa-194	46	5	2007	DATE
ajfa-194	46	6	ke	PERSON
ajfa-194	46	7	2008	DATE
ajfa-194	48	1	asian journal of finance & accounting	ORG
ajfa-194	48	2	1946	CARDINAL
ajfa-194	48	3	1	CARDINAL
ajfa-194	48	4	2	CARDINAL
ajfa-194	48	5	krinsky	PERSON
ajfa-194	48	6	radhakrishnan	PERSON
ajfa-194	48	7	2000	DATE
ajfa-194	48	8	ayers and freeman	ORG
ajfa-194	48	9	2003	DATE
ajfa-194	52	1	section 3	LAW
ajfa-194	53	1	section 4	LAW
ajfa-194	54	1	section 5	LAW
ajfa-194	55	1	2	CARDINAL
ajfa-194	55	2	2.1	CARDINAL
ajfa-194	57	1	2004	DATE
ajfa-194	57	2	gong	PERSON
ajfa-194	57	3	2003	DATE
ajfa-194	57	4	li	PERSON
ajfa-194	57	5	2006	DATE
ajfa-194	57	6	ali et al.	PERSON
ajfa-194	57	7	2004	DATE
ajfa-194	59	1	1998	DATE
ajfa-194	60	1	radhakrishnan	PERSON
ajfa-194	60	2	krinsky	PERSON
ajfa-194	60	3	2000	DATE
ajfa-194	60	4	ke	PERSON
ajfa-194	60	5	2005	DATE
ajfa-194	61	1	balsam	PERSON
ajfa-194	61	2	marquardt	PERSON
ajfa-194	61	3	2002	DATE
ajfa-194	61	4	10	CARDINAL
ajfa-194	61	5	10q	CARDINAL
ajfa-194	64	1	first	ORDINAL
ajfa-194	65	1	second	ORDINAL
ajfa-194	66	1	1 third	CARDINAL
ajfa-194	67	1	„red-flags‟	PRODUCT
ajfa-194	68	1	asian	NORP
ajfa-194	68	2	finance & accounting	ORG
ajfa-194	68	3	1946	CARDINAL
ajfa-194	68	4	1	CARDINAL
ajfa-194	68	5	2	CARDINAL
ajfa-194	68	6	third	ORDINAL
ajfa-194	69	1	2	CARDINAL
ajfa-194	70	1	1998, 2001	DATE
ajfa-194	70	2	bushee	PERSON
ajfa-194	70	3	noe	ORG
ajfa-194	70	4	2000	DATE
ajfa-194	71	1	each year	DATE
ajfa-194	71	2	2001	DATE
ajfa-194	71	3	one	CARDINAL
ajfa-194	71	4	three	CARDINAL
ajfa-194	71	5	appendix ii	PERSON
ajfa-194	72	1	1998, 2001	DATE
ajfa-194	78	1	3	CARDINAL
ajfa-194	80	1	quarter	DATE
ajfa-194	81	1	2.2	CARDINAL
ajfa-194	82	1	one	CARDINAL
ajfa-194	83	1	1998	DATE
ajfa-194	84	1	2002	DATE
ajfa-194	85	1	ayers	ORG
ajfa-194	85	2	freeman	PERSON
ajfa-194	85	3	2003	DATE
ajfa-194	85	4	2002	DATE
ajfa-194	85	5	six months	DATE
ajfa-194	85	6	2	CARDINAL
ajfa-194	87	1	3	CARDINAL
ajfa-194	87	2	brian bushee	PERSON
ajfa-194	88	1	asian	NORP
ajfa-194	88	2	finance & accounting	ORG
ajfa-194	88	3	1946	CARDINAL
ajfa-194	88	4	1	CARDINAL
ajfa-194	88	5	2	CARDINAL
ajfa-194	92	1	quarterly	DATE
ajfa-194	93	1	the third month of a given quarter	DATE
ajfa-194	93	2	more than two months	DATE
ajfa-194	93	3	at least one quarter	DATE
ajfa-194	94	1	daily	DATE
ajfa-194	94	2	daily	DATE
ajfa-194	98	1	3	CARDINAL
ajfa-194	98	2	3.1	CARDINAL
ajfa-194	98	3	u.s.	GPE
ajfa-194	98	4	gao	ORG
ajfa-194	98	5	2003	DATE
ajfa-194	98	6	the period january, 1997 to june, 2002	DATE
ajfa-194	99	1	2003	DATE
ajfa-194	99	2	919	CARDINAL
ajfa-194	100	1	4	CARDINAL
ajfa-194	100	2	gao	PERSON
ajfa-194	100	3	2003	DATE
ajfa-194	101	1	5 4	CARDINAL
ajfa-194	101	2	2003	DATE
ajfa-194	103	1	5	CARDINAL
ajfa-194	103	2	june 2002	DATE
ajfa-194	103	3	chen	PERSON
ajfa-194	103	4	cheng	PERSON
ajfa-194	103	5	lo	ORG
ajfa-194	103	6	2009	DATE
ajfa-194	104	1	post-2002	DATE
ajfa-194	104	2	plumlee	PERSON
ajfa-194	104	3	yohn,	ORG
ajfa-194	104	4	2009	DATE
ajfa-194	105	1	asian journal of finance & accounting	ORG
ajfa-194	105	2	1946	CARDINAL
ajfa-194	105	3	1	CARDINAL
ajfa-194	105	4	2	CARDINAL
ajfa-194	105	5	thomson financial cda	ORG
ajfa-194	106	1	6	CARDINAL
ajfa-194	106	2	quarterly	DATE
ajfa-194	107	1	daily	DATE
ajfa-194	107	2	nyse	ORG
ajfa-194	107	3	amex	ORG
ajfa-194	108	1	two	CARDINAL
ajfa-194	109	1	first	ORDINAL
ajfa-194	109	2	2003	DATE
ajfa-194	109	3	six months earlier	DATE
ajfa-194	111	1	45	CARDINAL
ajfa-194	112	1	second	ORDINAL
ajfa-194	113	1	23	CARDINAL
ajfa-194	113	2	20	CARDINAL
ajfa-194	113	3	the same day	DATE
ajfa-194	115	1	364	CARDINAL
ajfa-194	115	2	334	CARDINAL
ajfa-194	116	1	3.2	CARDINAL
ajfa-194	117	1	3.2.1	CARDINAL
ajfa-194	117	2	2001	DATE
ajfa-194	117	3	one	CARDINAL
ajfa-194	117	4	three	CARDINAL
ajfa-194	117	5	each year	DATE
ajfa-194	118	1	1998	DATE
ajfa-194	118	2	2001	DATE
ajfa-194	118	3	bushee	PERSON
ajfa-194	118	4	noe	ORG
ajfa-194	118	5	2000	DATE
ajfa-194	119	1	ke	PERSON
ajfa-194	119	2	2005	DATE
ajfa-194	120	1	1j	CARDINAL
ajfa-194	120	2	1	CARDINAL
ajfa-194	121	1	1j	CARDINAL
ajfa-194	121	2	ded	ORG
ajfa-194	122	1	qjninstitutioadj	PERSON
ajfa-194	122	2	the calendar quarter	DATE
ajfa-194	123	1	the same calendar	DATE
ajfa-194	123	2	quarter	DATE
ajfa-194	123	3	6	CARDINAL
ajfa-194	124	1	sec	ORG
ajfa-194	124	2	greater than $100 million	MONEY
ajfa-194	124	3	quarter	DATE
ajfa-194	124	4	13	CARDINAL
ajfa-194	125	1	asian journal of finance & accounting	ORG
ajfa-194	125	2	1946	CARDINAL
ajfa-194	125	3	1	CARDINAL
ajfa-194	125	4	2	CARDINAL
ajfa-194	125	5	abarbanell	ORG
ajfa-194	125	6	bushee	PERSON
ajfa-194	125	7	2003	DATE
ajfa-194	126	1	ke	PERSON
ajfa-194	126	2	2004	DATE
ajfa-194	126	3	ke	PERSON
ajfa-194	126	4	2005	DATE
ajfa-194	126	5	1	CARDINAL
ajfa-194	126	6	the end of quarter q-1.	DATE
ajfa-194	127	1	1	CARDINAL
ajfa-194	127	2	1institution	CARDINAL
ajfa-194	127	3	1institution	DATE
ajfa-194	127	4	the end of quarter q-1	DATE
ajfa-194	127	5	1institution	DATE
ajfa-194	127	6	the end of quarter q-1	DATE
ajfa-194	128	1	3.2.2	CARDINAL
ajfa-194	129	1	90-day	DATE
ajfa-194	130	1	5-day	DATE
ajfa-194	131	1	2001	DATE
ajfa-194	131	2	seasonally	DATE
ajfa-194	131	3	radhakrishnan	PERSON
ajfa-194	131	4	krinsky	PERSON
ajfa-194	131	5	2000	DATE
ajfa-194	131	6	ke	PERSON
ajfa-194	131	7	2005	DATE
ajfa-194	131	8	2002	DATE
ajfa-194	133	1	1qlnsize	CARDINAL
ajfa-194	133	2	fiscal quarter	DATE
ajfa-194	133	3	1qbm	CARDINAL
ajfa-194	133	4	fiscal quarter	DATE
ajfa-194	133	5	59	CARDINAL
ajfa-194	133	6	14	CARDINAL
ajfa-194	133	7	61)data	CARDINAL
ajfa-194	134	1	seasonal	DATE
ajfa-194	134	2	1que	CARDINAL
ajfa-194	134	3	fiscal quarter	DATE
ajfa-194	134	4	data9	PERSON
ajfa-194	134	5	fiscal quarter	DATE
ajfa-194	134	6	q-1	ORG
ajfa-194	134	7	fiscal quarter	DATE
ajfa-194	135	1	two	CARDINAL
ajfa-194	135	2	daily	DATE
ajfa-194	135	3	one	CARDINAL
ajfa-194	135	4	quarter	DATE
ajfa-194	135	5	two	CARDINAL
ajfa-194	135	6	quarter	DATE
ajfa-194	136	1	3.3	CARDINAL
ajfa-194	136	2	1	CARDINAL
ajfa-194	136	3	364	CARDINAL
ajfa-194	137	1	2005	DATE
ajfa-194	138	1	the quarter	DATE
ajfa-194	140	1	quarter	DATE
ajfa-194	140	2	$4,460.46 million	MONEY
ajfa-194	140	3	$363.28 million	MONEY
ajfa-194	141	1	quarter	DATE
ajfa-194	141	2	0.58	CARDINAL
ajfa-194	142	1	quarterly	DATE
ajfa-194	142	2	quarter	DATE
ajfa-194	142	3	-0.03	CARDINAL
ajfa-194	142	4	1	CARDINAL
ajfa-194	142	5	113,658	CARDINAL
ajfa-194	143	1	113,658	CARDINAL
ajfa-194	143	2	asian	NORP
ajfa-194	143	3	finance & accounting	ORG
ajfa-194	143	4	1946	CARDINAL
ajfa-194	144	1	1	CARDINAL
ajfa-194	144	2	2	CARDINAL
ajfa-194	144	3	83	CARDINAL
ajfa-194	145	1	364	CARDINAL
ajfa-194	146	1	364	CARDINAL
ajfa-194	147	1	364	CARDINAL
ajfa-194	147	2	2003	DATE
ajfa-194	149	1	7	CARDINAL
ajfa-194	149	2	1	CARDINAL
ajfa-194	149	3	q3	ORG
ajfa-194	149	4	41.46	CARDINAL
ajfa-194	149	5	26.27	CARDINAL
ajfa-194	149	6	18.54	MONEY
ajfa-194	149	7	63.76	CARDINAL
ajfa-194	149	8	8.20 -3.45	QUANTITY
ajfa-194	149	9	1.70	CARDINAL
ajfa-194	149	10	q-1 0.03	CARDINAL
ajfa-194	149	11	0.07	CARDINAL
ajfa-194	149	12	tra (%	ORG
ajfa-194	149	13	q-1 11.62	CARDINAL
ajfa-194	149	14	10.85	CARDINAL
ajfa-194	149	15	2.27 8.85 18.45	CARDINAL
ajfa-194	149	16	∆adj_tra	NORP
ajfa-194	150	1	5.17	CARDINAL
ajfa-194	150	2	q-1 0.05	CARDINAL
ajfa-194	150	3	0.09	CARDINAL
ajfa-194	150	4	ded	ORG
ajfa-194	150	5	q-1 11.53	CARDINAL
ajfa-194	150	6	9.72	CARDINAL
ajfa-194	150	7	8.83 16.45	CARDINAL
ajfa-194	151	1	-0.25 3.51	CARDINAL
ajfa-194	151	2	0.88	CARDINAL
ajfa-194	151	3	q-1 0.05	CARDINAL
ajfa-194	151	4	0.18	CARDINAL
ajfa-194	151	5	q-1 19.26	CARDINAL
ajfa-194	151	6	13.79	CARDINAL
ajfa-194	151	7	30.92	CARDINAL
ajfa-194	151	8	3.94	CARDINAL
ajfa-194	151	9	q-1 0.03	CARDINAL
ajfa-194	151	10	0.07	CARDINAL
ajfa-194	151	11	0.00 0.02	CARDINAL
ajfa-194	151	12	4460.46	CARDINAL
ajfa-194	151	13	27656.77	CARDINAL
ajfa-194	151	14	79.81	CARDINAL
ajfa-194	151	15	1723.60	CARDINAL
ajfa-194	151	16	6.00	CARDINAL
ajfa-194	151	17	2.10	CARDINAL
ajfa-194	151	18	q-1 0.58	CARDINAL
ajfa-194	151	19	0.83	CARDINAL
ajfa-194	151	20	0.24 -0.03 -0.01 0.00	QUANTITY
ajfa-194	151	21	retq1	ORG
ajfa-194	151	22	0.01 0.40 -0.24 -0.01	QUANTITY
ajfa-194	151	23	0.10	CARDINAL
ajfa-194	151	24	0.74	CARDINAL
ajfa-194	151	25	-0.01 0.29	CARDINAL
ajfa-194	151	26	q-1 33.06	CARDINAL
ajfa-194	151	27	26.00	CARDINAL
ajfa-194	151	28	53.67	MONEY
ajfa-194	152	1	0.11	CARDINAL
ajfa-194	152	2	6.44	CARDINAL
ajfa-194	152	3	q-1 0.02	CARDINAL
ajfa-194	152	4	0.17	CARDINAL
ajfa-194	152	5	tra (%	ORG
ajfa-194	152	6	q-1 9.85	CARDINAL
ajfa-194	152	7	10.53	CARDINAL
ajfa-194	152	8	6.49 14.79	CARDINAL
ajfa-194	152	9	∆adj_tra	NORP
ajfa-194	153	1	0.04	CARDINAL
ajfa-194	153	2	4.17	CARDINAL
ajfa-194	153	3	-0.06 1.01	CARDINAL
ajfa-194	153	4	0.42	CARDINAL
ajfa-194	153	5	ded	ORG
ajfa-194	153	6	q-1 9.52	CARDINAL
ajfa-194	153	7	9.02	CARDINAL
ajfa-194	154	1	first	ORDINAL
ajfa-194	155	1	2.26	CARDINAL
ajfa-194	155	2	2.14	CARDINAL
ajfa-194	155	3	1%	PERCENT
ajfa-194	156	1	3	CARDINAL
ajfa-194	156	2	4	DATE
ajfa-194	156	3	5	CARDINAL
ajfa-194	156	4	1	CARDINAL
ajfa-194	156	5	2	CARDINAL
ajfa-194	156	6	3	CARDINAL
ajfa-194	158	1	noe	ORG
ajfa-194	158	2	2000	DATE
ajfa-194	158	3	ke	PERSON
ajfa-194	158	4	2005	DATE
ajfa-194	159	1	asian	NORP
ajfa-194	159	2	finance & accounting	ORG
ajfa-194	159	3	1946	CARDINAL
ajfa-194	159	4	1	CARDINAL
ajfa-194	159	5	2	CARDINAL
ajfa-194	160	1	0.03	CARDINAL
ajfa-194	160	2	3.25	CARDINAL
ajfa-194	160	3	0.49	CARDINAL
ajfa-194	160	4	q-1 15.99	CARDINAL
ajfa-194	160	5	14.16	CARDINAL
ajfa-194	160	6	12.30	CARDINAL
ajfa-194	160	7	26.27 ∆adj_qix	PERCENT
ajfa-194	160	8	0.02	CARDINAL
ajfa-194	160	9	3.62	CARDINAL
ajfa-194	160	10	-0.03 0.98	CARDINAL
ajfa-194	160	11	q-1 0.02	CARDINAL
ajfa-194	160	12	0.11	CARDINAL
ajfa-194	160	13	3440.35	CARDINAL
ajfa-194	160	14	26216.14	CARDINAL
ajfa-194	160	15	5.56	CARDINAL
ajfa-194	160	16	2.04	CARDINAL
ajfa-194	160	17	6.53	CARDINAL
ajfa-194	160	18	retq1	ORG
ajfa-194	160	19	0.03	CARDINAL
ajfa-194	160	20	0.38 -0.15 0.00 0.16	QUANTITY
ajfa-194	161	1	0.11	CARDINAL
ajfa-194	161	2	0.78	CARDINAL
ajfa-194	161	3	0.02 0.30	CARDINAL
ajfa-194	162	1	364	CARDINAL
ajfa-194	162	2	1997 to 2002	DATE
ajfa-194	163	1	113,658	CARDINAL
ajfa-194	163	2	from 1997 to 2002	DATE
ajfa-194	163	3	the period 19972002	DATE
ajfa-194	164	1	appendix	PERSON
ajfa-194	165	1	two	CARDINAL
ajfa-194	165	2	5%	PERCENT
ajfa-194	166	1	2	CARDINAL
ajfa-194	166	2	3,276	CARDINAL
ajfa-194	166	3	1	CARDINAL
ajfa-194	166	4	364	CARDINAL
ajfa-194	166	5	quarter	DATE
ajfa-194	167	1	qadj inst	PERSON
ajfa-194	167	2	1qinst	CARDINAL
ajfa-194	168	1	qadj inst	PERSON
ajfa-194	168	2	the most recent quarters	DATE
ajfa-194	169	1	asian journal of finance & accounting	ORG
ajfa-194	169	2	1946	CARDINAL
ajfa-194	169	3	1	CARDINAL
ajfa-194	169	4	2	CARDINAL
ajfa-194	169	5	2	CARDINAL
ajfa-194	169	6	u q-1	ORG
ajfa-194	169	7	uretq24	ORG
ajfa-194	169	8	0.028	CARDINAL
ajfa-194	169	9	0.064	CARDINAL
ajfa-194	169	10	0.003	CARDINAL
ajfa-194	169	11	0.004	CARDINAL
ajfa-194	169	12	0.054	MONEY
ajfa-194	169	13	0.752 0.081	MONEY
ajfa-194	170	1	q-1 -0.111 -0.080	PERSON
ajfa-194	170	2	0.012	CARDINAL
ajfa-194	170	3	0.011 ue q-1 0.042	QUANTITY
ajfa-194	170	4	0.025 0.000	QUANTITY
ajfa-194	171	1	0.095	CARDINAL
ajfa-194	171	2	0.235 0.076 0.347	MONEY
ajfa-194	171	3	0.124	MONEY
ajfa-194	171	4	0.193 0.075	CARDINAL
ajfa-194	173	1	3,276	CARDINAL
ajfa-194	173	2	364	CARDINAL
ajfa-194	173	3	9 quarters	DATE
ajfa-194	173	4	quarter	DATE
ajfa-194	174	1	364	CARDINAL
ajfa-194	174	2	the period 1997 to 2002	DATE
ajfa-194	175	1	pearson	PERSON
ajfa-194	176	1	two	CARDINAL
ajfa-194	176	2	1%	PERCENT
ajfa-194	177	1	appendix	PERSON
ajfa-194	178	1	asian	NORP
ajfa-194	178	2	finance & accounting	ORG
ajfa-194	178	3	1946	CARDINAL
ajfa-194	178	4	1	CARDINAL
ajfa-194	178	5	2	CARDINAL
ajfa-194	178	6	www.macrothink.org/ajfa 86 4	DATE
ajfa-194	178	7	4.1	CARDINAL
ajfa-194	179	1	1	CARDINAL
ajfa-194	180	1	the restating quarter	DATE
ajfa-194	180	2	-1.70%	PERCENT
ajfa-194	180	3	-0.04%	PERCENT
ajfa-194	181	1	one quarter	DATE
ajfa-194	181	2	the restating quarter	DATE
ajfa-194	181	3	-0.29%	PERCENT
ajfa-194	181	4	2.4%	PERCENT
ajfa-194	181	5	0.29%/11.84%	PERCENT
ajfa-194	181	6	11.84%	PERCENT
ajfa-194	182	1	1.6%	PERCENT
ajfa-194	182	2	-0.32%/19.64%	PERCENT
ajfa-194	182	3	19.64%	PERCENT
ajfa-194	183	1	0.46%	PERCENT
ajfa-194	183	2	the quarter	DATE
ajfa-194	183	3	4.3%	PERCENT
ajfa-194	183	4	0.46%/10.78%	PERCENT
ajfa-194	183	5	10.78%	PERCENT
ajfa-194	184	1	one	CARDINAL
ajfa-194	184	2	the quarter	DATE
ajfa-194	185	1	8	CARDINAL
ajfa-194	186	1	the quarter	DATE
ajfa-194	186	2	one quarter	DATE
ajfa-194	187	1	t 8	DATE
ajfa-194	189	1	the quarter	DATE
ajfa-194	191	1	asian journal of finance & accounting	ORG
ajfa-194	191	2	1946	CARDINAL
ajfa-194	191	3	1	CARDINAL
ajfa-194	191	4	2	CARDINAL
ajfa-194	191	5	87	CARDINAL
ajfa-194	191	6	a.	PERSON
ajfa-194	192	1	-4 -3 -2 -1	PERSON
ajfa-194	192	2	0 1 2 3 4 quarter	QUANTITY
ajfa-194	195	1	g s	ORG
ajfa-194	195	2	-1.4 -1.2 -1	ORG
ajfa-194	195	3	-4 -3 -2	PERSON
ajfa-194	196	1	0 1 2 3 4 quarter	QUANTITY
ajfa-194	198	1	g s	ORG
ajfa-194	199	1	finance & accounting	ORG
ajfa-194	199	2	1946	CARDINAL
ajfa-194	199	3	1	CARDINAL
ajfa-194	199	4	2	CARDINAL
ajfa-194	199	5	88	CARDINAL
ajfa-194	199	6	1	CARDINAL
ajfa-194	200	1	the quarter	DATE
ajfa-194	200	2	first	ORDINAL
ajfa-194	201	1	the quarters	DATE
ajfa-194	202	1	9 quarters	DATE
ajfa-194	202	2	quarter	DATE
ajfa-194	202	3	the quarters	DATE
ajfa-194	203	1	9 quarters	CARDINAL
ajfa-194	203	2	quarter (i.e.	DATE
ajfa-194	203	3	-4	PERSON
ajfa-194	203	4	4 quarters	CARDINAL
ajfa-194	203	5	quarter	DATE
ajfa-194	203	6	abarbanell	ORG
ajfa-194	203	7	bushee	PERSON
ajfa-194	203	8	2003	DATE
ajfa-194	204	1	two	CARDINAL
ajfa-194	205	1	first	ORDINAL
ajfa-194	205	2	9-quarter	DATE
ajfa-194	206	1	second	ORDINAL
ajfa-194	208	1	0 1 2 3	QUANTITY
ajfa-194	208	2	6	DATE
ajfa-194	208	3	7	DATE
ajfa-194	208	4	1 8	DATE
ajfa-194	208	5	1 _ %	PERCENT
ajfa-194	208	6	1 2 %	PERCENT
ajfa-194	209	1	1 24	DATE
ajfa-194	209	2	j q j q j q j q j q j q j q j q adj	PERSON
ajfa-194	210	1	1	CARDINAL
ajfa-194	210	2	over quarter	CARDINAL
ajfa-194	210	3	ded	ORG
ajfa-194	211	1	that quarter	DATE
ajfa-194	211	2	zero	CARDINAL
ajfa-194	212	1	1prerestate	CARDINAL
ajfa-194	212	2	2prerestate	CARDINAL
ajfa-194	212	3	one	CARDINAL
ajfa-194	212	4	two	CARDINAL
ajfa-194	212	5	quarter	DATE
ajfa-194	212	6	zero	CARDINAL
ajfa-194	213	1	1j	CARDINAL
ajfa-194	213	2	j (	PERSON
ajfa-194	213	3	1	CARDINAL
ajfa-194	213	4	2004	DATE
ajfa-194	213	5	ke	PERSON
ajfa-194	213	6	2005	DATE
ajfa-194	214	1	9 9	TIME
ajfa-194	215	1	first	ORDINAL
ajfa-194	215	2	1	CARDINAL
ajfa-194	215	3	2	CARDINAL
ajfa-194	217	1	9 quarters	DATE
ajfa-194	217	2	quarter	DATE
ajfa-194	218	1	9-quarter	DATE
ajfa-194	219	1	asian	NORP
ajfa-194	219	2	finance & accounting	ORG
ajfa-194	219	3	1946	CARDINAL
ajfa-194	219	4	1	CARDINAL
ajfa-194	219	5	2	CARDINAL
ajfa-194	219	6	the quarter	DATE
ajfa-194	221	1	two quarters	DATE
ajfa-194	221	2	quarter	DATE
ajfa-194	221	3	prerestate2	PERSON
ajfa-194	222	1	1	CARDINAL
ajfa-194	222	2	2004	DATE
ajfa-194	223	1	1j	CARDINAL
ajfa-194	223	2	24	CARDINAL
ajfa-194	223	3	j qretq	PERSON
ajfa-194	224	1	1j	CARDINAL
ajfa-194	224	2	1j	CARDINAL
ajfa-194	224	3	1j	CARDINAL
ajfa-194	225	1	1.9	CARDINAL
ajfa-194	226	1	3	CARDINAL
ajfa-194	226	2	1	CARDINAL
ajfa-194	227	1	3	CARDINAL
ajfa-194	227	2	1preresate	CARDINAL
ajfa-194	227	3	the restating quarter	DATE
ajfa-194	228	1	3	CARDINAL
ajfa-194	228	2	1	CARDINAL
ajfa-194	228	3	ded	ORG
ajfa-194	229	1	1prerestate	DATE
ajfa-194	229	2	one quarter	DATE
ajfa-194	230	1	at least one quarter ahead	DATE
ajfa-194	231	1	the restating quarter	DATE
ajfa-194	231	2	1preresate	CARDINAL
ajfa-194	232	1	1	CARDINAL
ajfa-194	234	1	one quarter	DATE
ajfa-194	234	2	quarter	DATE
ajfa-194	234	3	coefficient=0.251	ORG
ajfa-194	234	4	1	CARDINAL
ajfa-194	235	1	ke	PERSON
ajfa-194	235	2	2005	DATE
ajfa-194	237	1	asian journal of finance & accounting	ORG
ajfa-194	237	2	1946	CARDINAL
ajfa-194	237	3	1	CARDINAL
ajfa-194	237	4	2	CARDINAL
ajfa-194	238	1	one quarter	DATE
ajfa-194	238	2	quarter	DATE
ajfa-194	240	1	3	CARDINAL
ajfa-194	242	1	0.070	CARDINAL
ajfa-194	242	2	0.14	CARDINAL
ajfa-194	242	3	0.392	CARDINAL
ajfa-194	242	4	1.07	CARDINAL
ajfa-194	243	1	0.251	CARDINAL
ajfa-194	243	2	2.04	CARDINAL
ajfa-194	243	3	0.44	CARDINAL
ajfa-194	243	4	0.049	CARDINAL
ajfa-194	243	5	0.40	CARDINAL
ajfa-194	243	6	0.202	CARDINAL
ajfa-194	243	7	1.40	CARDINAL
ajfa-194	246	1	1.977	CARDINAL
ajfa-194	246	2	9.48	CARDINAL
ajfa-194	246	3	1.252	CARDINAL
ajfa-194	246	4	8.79	CARDINAL
ajfa-194	246	5	0.115	CARDINAL
ajfa-194	246	6	1.12	CARDINAL
ajfa-194	246	7	0.741	CARDINAL
ajfa-194	246	8	6.41	CARDINAL
ajfa-194	247	1	5.09	CARDINAL
ajfa-194	247	2	0.080	CARDINAL
ajfa-194	247	3	1.02	CARDINAL
ajfa-194	247	4	0.052	CARDINAL
ajfa-194	247	5	0.99	CARDINAL
ajfa-194	247	6	0.262	CARDINAL
ajfa-194	247	7	4.35	CARDINAL
ajfa-194	247	8	0.343	CARDINAL
ajfa-194	247	9	5.88	CARDINAL
ajfa-194	247	10	0.182	CARDINAL
ajfa-194	247	11	5.46	CARDINAL
ajfa-194	247	12	0.032	CARDINAL
ajfa-194	247	13	1.51	CARDINAL
ajfa-194	247	14	0.201	CARDINAL
ajfa-194	247	15	5.98	CARDINAL
ajfa-194	248	1	0.018	CARDINAL
ajfa-194	248	2	0.42	CARDINAL
ajfa-194	249	1	ue q-1 -0.138 (	PERSON
ajfa-194	249	2	0.025	CARDINAL
ajfa-194	249	3	0.10	CARDINAL
ajfa-194	249	4	0.002	CARDINAL
ajfa-194	249	5	0.07	CARDINAL
ajfa-194	249	6	0.262	CARDINAL
ajfa-194	249	7	1.52) year	DATE
ajfa-194	250	1	2	CARDINAL
ajfa-194	250	2	0.063	CARDINAL
ajfa-194	251	1	1	CARDINAL
ajfa-194	251	2	at least one quarter	DATE
ajfa-194	252	1	3,276	CARDINAL
ajfa-194	252	2	364	CARDINAL
ajfa-194	252	3	9 quarters	DATE
ajfa-194	252	4	quarter	DATE
ajfa-194	253	1	364	CARDINAL
ajfa-194	253	2	the period 1997 to 2002	DATE
ajfa-194	254	1	appendix	PERSON
ajfa-194	255	1	ded	ORG
ajfa-194	257	1	1.9	CARDINAL
ajfa-194	259	1	two	CARDINAL
ajfa-194	259	2	0.01	CARDINAL
ajfa-194	259	3	0.05	CARDINAL
ajfa-194	259	4	0.1	CARDINAL
ajfa-194	262	1	beneish	PERSON
ajfa-194	262	2	1999	DATE
ajfa-194	262	3	asian	NORP
ajfa-194	262	4	finance & accounting	ORG
ajfa-194	262	5	1946	CARDINAL
ajfa-194	262	6	1	CARDINAL
ajfa-194	262	7	2	CARDINAL
ajfa-194	262	8	91	CARDINAL
ajfa-194	262	9	sec	ORG
ajfa-194	263	1	10	CARDINAL
ajfa-194	263	2	0	CARDINAL
ajfa-194	263	3	6	DATE
ajfa-194	263	4	7	DATE
ajfa-194	263	5	1 8	DATE
ajfa-194	263	6	11	DATE
ajfa-194	263	7	12	DATE
ajfa-194	263	8	13	DATE
ajfa-194	263	9	1 2 %	PERCENT
ajfa-194	264	1	1 24	DATE
ajfa-194	264	2	j q j q j q j q j q j q j q j q j q j q j q j q adj	PERSON
ajfa-194	265	1	bm ue dsri gmi aqi	ORG
ajfa-194	265	2	14 , 15	DATE
ajfa-194	265	3	j q j qdepi	PERSON
ajfa-194	265	4	2	CARDINAL
ajfa-194	265	5	1	CARDINAL
ajfa-194	267	1	days	DATE
ajfa-194	267	2	this year	DATE
ajfa-194	267	3	last year	DATE
ajfa-194	271	1	ppe	ORG
ajfa-194	275	1	quarterly	DATE
ajfa-194	275	2	6	CARDINAL
ajfa-194	275	3	four quarters	DATE
ajfa-194	275	4	quarterly	DATE
ajfa-194	276	1	year-to-year	DATE
ajfa-194	276	2	the 1% and 99%	PERCENT
ajfa-194	276	3	1999	DATE
ajfa-194	277	1	2	CARDINAL
ajfa-194	277	2	4	CARDINAL
ajfa-194	278	1	six	CARDINAL
ajfa-194	278	2	two	CARDINAL
ajfa-194	279	1	j qdsri	PERSON
ajfa-194	280	1	j qtata	PERSON
ajfa-194	280	2	0.00	CARDINAL
ajfa-194	282	1	the days	DATE
ajfa-194	283	1	1prerestate	DATE
ajfa-194	283	2	one quarter	DATE
ajfa-194	283	3	10	CARDINAL
ajfa-194	283	4	two	CARDINAL
ajfa-194	283	5	sec	ORG
ajfa-194	285	1	asian journal of finance & accounting	ORG
ajfa-194	285	2	1946	CARDINAL
ajfa-194	285	3	1	CARDINAL
ajfa-194	285	4	2	CARDINAL
ajfa-194	285	5	92	CARDINAL
ajfa-194	285	6	two	CARDINAL
ajfa-194	286	1	11	CARDINAL
ajfa-194	286	2	4	CARDINAL
ajfa-194	287	1	0.008	CARDINAL
ajfa-194	287	2	0.01	CARDINAL
ajfa-194	287	3	0.989	CARDINAL
ajfa-194	287	4	2.08	CARDINAL
ajfa-194	287	5	-0.27	ORG
ajfa-194	289	1	0.228	CARDINAL
ajfa-194	289	2	1.70	CARDINAL
ajfa-194	289	3	0.140	CARDINAL
ajfa-194	289	4	0.49	CARDINAL
ajfa-194	289	5	0.00	CARDINAL
ajfa-194	289	6	0.176	CARDINAL
ajfa-194	289	7	1.11	CARDINAL
ajfa-194	292	1	1.991	CARDINAL
ajfa-194	292	2	9.04	CARDINAL
ajfa-194	292	3	1.258	CARDINAL
ajfa-194	292	4	8.17	CARDINAL
ajfa-194	292	5	0.204	CARDINAL
ajfa-194	292	6	1.87	CARDINAL
ajfa-194	292	7	0.742	CARDINAL
ajfa-194	292	8	6.06	CARDINAL
ajfa-194	293	1	0.659	CARDINAL
ajfa-194	293	2	5.32	CARDINAL
ajfa-194	293	3	0.205	CARDINAL
ajfa-194	293	4	2.27	CARDINAL
ajfa-194	293	5	0.040	CARDINAL
ajfa-194	293	6	0.68	CARDINAL
ajfa-194	293	7	0.277	CARDINAL
ajfa-194	293	8	4.12	CARDINAL
ajfa-194	293	9	0.368	CARDINAL
ajfa-194	293	10	5.64	CARDINAL
ajfa-194	293	11	0.248	CARDINAL
ajfa-194	293	12	6.46	CARDINAL
ajfa-194	293	13	0.024	CARDINAL
ajfa-194	293	14	1.02	CARDINAL
ajfa-194	293	15	0.213	CARDINAL
ajfa-194	293	16	5.66	CARDINAL
ajfa-194	293	17	bm q-1	PERSON
ajfa-194	294	1	0.013	CARDINAL
ajfa-194	294	2	0.29	CARDINAL
ajfa-194	295	1	ue q-1	PERSON
ajfa-194	295	2	0.115	CARDINAL
ajfa-194	295	3	0.48	CARDINAL
ajfa-194	295	4	0.334	CARDINAL
ajfa-194	295	5	1.85	CARDINAL
ajfa-194	296	1	0.027	CARDINAL
ajfa-194	296	2	0.39	CARDINAL
ajfa-194	296	3	aqi	ORG
ajfa-194	296	4	0.026	CARDINAL
ajfa-194	296	5	3.19	CARDINAL
ajfa-194	296	6	0.008	CARDINAL
ajfa-194	296	7	1.42	CARDINAL
ajfa-194	296	8	0.001	CARDINAL
ajfa-194	296	9	0.34	CARDINAL
ajfa-194	296	10	0.001	CARDINAL
ajfa-194	296	11	0.20	CARDINAL
ajfa-194	296	12	sgi	ORG
ajfa-194	296	13	0.073	CARDINAL
ajfa-194	296	14	0.98	CARDINAL
ajfa-194	296	15	0.030	CARDINAL
ajfa-194	296	16	0.58	CARDINAL
ajfa-194	296	17	0.021	CARDINAL
ajfa-194	296	18	0.57	CARDINAL
ajfa-194	296	19	0.051	CARDINAL
ajfa-194	296	20	1.24	CARDINAL
ajfa-194	297	1	tata	ORG
ajfa-194	297	2	0.244	CARDINAL
ajfa-194	297	3	0.54	CARDINAL
ajfa-194	297	4	0.677	CARDINAL
ajfa-194	297	5	2.94	CARDINAL
ajfa-194	297	6	0.115	CARDINAL
ajfa-194	297	7	0.46) year	DATE
ajfa-194	297	8	11	CARDINAL
ajfa-194	298	1	2001	DATE
ajfa-194	298	2	wang	ORG
ajfa-194	298	3	2010	DATE
ajfa-194	299	1	3 and	PERCENT
ajfa-194	300	1	less than 3	CARDINAL
ajfa-194	300	2	2003	DATE
ajfa-194	301	1	3	CARDINAL
ajfa-194	301	2	4	CARDINAL
ajfa-194	301	3	3	CARDINAL
ajfa-194	301	4	4	CARDINAL
ajfa-194	303	1	ke	PERSON
ajfa-194	303	2	2004	DATE
ajfa-194	304	1	asian	NORP
ajfa-194	304	2	finance & accounting	ORG
ajfa-194	304	3	1946	CARDINAL
ajfa-194	304	4	1	CARDINAL
ajfa-194	304	5	2	CARDINAL
ajfa-194	304	6	93	CARDINAL
ajfa-194	304	7	2	CARDINAL
ajfa-194	304	8	0.078	CARDINAL
ajfa-194	305	1	2	CARDINAL
ajfa-194	305	2	at least one quarter	DATE
ajfa-194	306	1	3,276	CARDINAL
ajfa-194	306	2	364	CARDINAL
ajfa-194	306	3	9 quarters	DATE
ajfa-194	306	4	quarter	DATE
ajfa-194	307	1	364	CARDINAL
ajfa-194	307	2	the period 1997 to 2002	DATE
ajfa-194	309	1	ded	ORG
ajfa-194	311	1	1.9	CARDINAL
ajfa-194	313	1	two	CARDINAL
ajfa-194	313	2	0.01	CARDINAL
ajfa-194	313	3	0.05	CARDINAL
ajfa-194	313	4	0.1	CARDINAL
ajfa-194	314	1	tstatistics	GPE
ajfa-194	315	1	3	CARDINAL
ajfa-194	316	1	12	CARDINAL
ajfa-194	316	2	162	CARDINAL
ajfa-194	316	3	1,458	CARDINAL
ajfa-194	316	4	162	CARDINAL
ajfa-194	316	5	9 quarters	DATE
ajfa-194	316	6	the restating quarter	DATE
ajfa-194	317	1	reg	CARDINAL
ajfa-194	319	1	reg	DATE
ajfa-194	319	2	reg	CARDINAL
ajfa-194	320	1	4.2	CARDINAL
ajfa-194	320	2	second	ORDINAL
ajfa-194	321	1	at least one quarter	DATE
ajfa-194	323	1	2	CARDINAL
ajfa-194	323	2	92 days	DATE
ajfa-194	323	3	2 days	DATE
ajfa-194	324	1	9%	PERCENT
ajfa-194	324	2	less than 9%	PERCENT
ajfa-194	324	3	the end of two quarters	DATE
ajfa-194	324	4	quarter	DATE
ajfa-194	324	5	12	CARDINAL
ajfa-194	324	6	october 23, 2000	DATE
ajfa-194	325	1	sec	ORG
ajfa-194	326	1	asian journal of finance & accounting	ORG
ajfa-194	326	2	1946	CARDINAL
ajfa-194	326	3	1	CARDINAL
ajfa-194	326	4	2	CARDINAL
ajfa-194	327	1	9%	PERCENT
ajfa-194	328	1	two	CARDINAL
ajfa-194	328	2	the 90 days	DATE
ajfa-194	328	3	(i.e.,	DATE
ajfa-194	329	1	three days	DATE
ajfa-194	330	1	three days	DATE
ajfa-194	332	1	five day	DATE
ajfa-194	332	2	day -2 to day	DATE
ajfa-194	332	3	16.4%	PERCENT
ajfa-194	334	1	2	CARDINAL
ajfa-194	335	1	92 days	DATE
ajfa-194	335	2	2 days	DATE
ajfa-194	336	1	364	CARDINAL
ajfa-194	336	2	the period 1997 to 2002	DATE
ajfa-194	337	1	less than 9%	PERCENT
ajfa-194	337	2	9%	PERCENT
ajfa-194	339	1	90-day	DATE
ajfa-194	339	2	asian	NORP
ajfa-194	339	3	finance & accounting	ORG
ajfa-194	339	4	1946	CARDINAL
ajfa-194	339	5	1	CARDINAL
ajfa-194	339	6	2	CARDINAL
ajfa-194	339	7	95	CARDINAL
ajfa-194	340	1	24retq	CARDINAL
ajfa-194	341	1	1	CARDINAL
ajfa-194	342	1	1	CARDINAL
ajfa-194	342	2	0	CARDINAL
ajfa-194	342	3	jenkins	PERSON
ajfa-194	342	4	2004	DATE
ajfa-194	342	5	1	CARDINAL
ajfa-194	342	6	zero	CARDINAL
ajfa-194	342	7	palmrose	NORP
ajfa-194	342	8	richardson	PERSON
ajfa-194	342	9	2004	DATE
ajfa-194	343	1	ded	ORG
ajfa-194	343	2	ayers	ORG
ajfa-194	343	3	freeman	PERSON
ajfa-194	343	4	2003	DATE
ajfa-194	344	1	364	CARDINAL
ajfa-194	344	2	ten	CARDINAL
ajfa-194	344	3	the end of quarter q-2	DATE
ajfa-194	344	4	2%qtra	CARDINAL
ajfa-194	344	5	0~9	CARDINAL
ajfa-194	345	1	9	CARDINAL
ajfa-194	346	1	0	CARDINAL
ajfa-194	346	2	0/9	CARDINAL
ajfa-194	346	3	1	CARDINAL
ajfa-194	346	4	9/9	CARDINAL
ajfa-194	347	1	ded	ORG
ajfa-194	348	1	13	CARDINAL
ajfa-194	348	2	24retq	CARDINAL
ajfa-194	348	3	the end of two quarters	DATE
ajfa-194	348	4	quarter	DATE
ajfa-194	349	1	0 1	CARDINAL
ajfa-194	349	2	2 3	DATE
ajfa-194	349	3	5	DATE
ajfa-194	349	4	2 6	DATE
ajfa-194	351	1	24j	ORG
ajfa-194	352	1	ded	ORG
ajfa-194	352	2	yeardummies industrydummies	ORG
ajfa-194	352	3	3	CARDINAL
ajfa-194	352	4	5	CARDINAL
ajfa-194	352	5	3	CARDINAL
ajfa-194	353	1	5	CARDINAL
ajfa-194	353	2	1	CARDINAL
ajfa-194	353	3	364	CARDINAL
ajfa-194	355	1	2	CARDINAL
ajfa-194	355	2	j qqix	PERSON
ajfa-194	356	1	2	CARDINAL
ajfa-194	356	2	zero	CARDINAL
ajfa-194	357	1	19.2%	PERCENT
ajfa-194	360	1	5	CARDINAL
ajfa-194	360	2	2	CARDINAL
ajfa-194	360	3	13	CARDINAL
ajfa-194	361	1	364	CARDINAL
ajfa-194	361	2	5	CARDINAL
ajfa-194	361	3	ded% q-2	LAW
ajfa-194	361	4	qix%	ORG
ajfa-194	361	5	4	CARDINAL
ajfa-194	362	1	asian journal of finance & accounting	ORG
ajfa-194	362	2	1946	CARDINAL
ajfa-194	362	3	1	CARDINAL
ajfa-194	362	4	2	CARDINAL
ajfa-194	362	5	96	CARDINAL
ajfa-194	362	6	reg	CARDINAL
ajfa-194	362	7	october 23, 2000	DATE
ajfa-194	362	8	202	CARDINAL
ajfa-194	364	1	5	CARDINAL
ajfa-194	364	2	3	CARDINAL
ajfa-194	364	3	reg	CARDINAL
ajfa-194	364	4	october 23, 2000	DATE
ajfa-194	364	5	162	CARDINAL
ajfa-194	366	1	5	CARDINAL
ajfa-194	367	1	1	CARDINAL
ajfa-194	367	2	2	CARDINAL
ajfa-194	367	3	3	CARDINAL
ajfa-194	367	4	-1.75	ORG
ajfa-194	367	5	0.49	CARDINAL
ajfa-194	368	1	0.059	CARDINAL
ajfa-194	368	2	0.51	CARDINAL
ajfa-194	368	3	0.010	CARDINAL
ajfa-194	368	4	0.06	CARDINAL
ajfa-194	368	5	0.136	CARDINAL
ajfa-194	368	6	0.80	CARDINAL
ajfa-194	369	1	0.118	CARDINAL
ajfa-194	369	2	3.47	CARDINAL
ajfa-194	369	3	0.196	CARDINAL
ajfa-194	369	4	4.18	CARDINAL
ajfa-194	369	5	0.016	CARDINAL
ajfa-194	369	6	0.30	CARDINAL
ajfa-194	369	7	0.029	CARDINAL
ajfa-194	369	8	1.82	CARDINAL
ajfa-194	369	9	0.050	CARDINAL
ajfa-194	369	10	2.02	CARDINAL
ajfa-194	369	11	0.032	CARDINAL
ajfa-194	369	12	1.56	CARDINAL
ajfa-194	369	13	0.095	CARDINAL
ajfa-194	369	14	2.86	CARDINAL
ajfa-194	369	15	0.179	CARDINAL
ajfa-194	369	16	2.88	CARDINAL
ajfa-194	369	17	0.031	CARDINAL
ajfa-194	369	18	0.72	CARDINAL
ajfa-194	370	1	-2.68	NORP
ajfa-194	370	2	0.065	CARDINAL
ajfa-194	370	3	0.36	CARDINAL
ajfa-194	370	4	2	CARDINAL
ajfa-194	370	5	0.156	CARDINAL
ajfa-194	370	6	0.074	CARDINAL
ajfa-194	371	1	90-day	DATE
ajfa-194	371	2	3	CARDINAL
ajfa-194	372	1	first	ORDINAL
ajfa-194	372	2	364	CARDINAL
ajfa-194	372	3	1997 to 2002	DATE
ajfa-194	373	1	second	ORDINAL
ajfa-194	373	2	202	CARDINAL
ajfa-194	373	3	1997 to october 23, 2000	DATE
ajfa-194	374	1	third	ORDINAL
ajfa-194	374	2	162	CARDINAL
ajfa-194	374	3	october 23, 2000 to	DATE
ajfa-194	377	1	one	CARDINAL
ajfa-194	377	2	0.01	CARDINAL
ajfa-194	377	3	0.05	CARDINAL
ajfa-194	377	4	0.1	CARDINAL
ajfa-194	379	1	asian journal of finance & accounting	ORG
ajfa-194	379	2	1946	CARDINAL
ajfa-194	379	3	1	CARDINAL
ajfa-194	379	4	2	CARDINAL
ajfa-194	382	1	4.3	CARDINAL
ajfa-194	385	1	jenkins	PERSON
ajfa-194	385	2	2004	DATE
ajfa-194	386	1	0	CARDINAL
ajfa-194	386	2	10	DATE
ajfa-194	386	3	11	DATE
ajfa-194	386	4	1 1	CARDINAL
ajfa-194	386	5	1	CARDINAL
ajfa-194	386	6	2	CARDINAL
ajfa-194	386	7	1 24	CARDINAL
ajfa-194	386	8	j q j q j q j q j q j q adj	PERSON
ajfa-194	386	9	2	CARDINAL
ajfa-194	386	10	1 13	DATE
ajfa-194	386	11	1j	CARDINAL
ajfa-194	386	12	4	CARDINAL
ajfa-194	386	13	1	CARDINAL
ajfa-194	386	14	2	CARDINAL
ajfa-194	386	15	3	CARDINAL
ajfa-194	388	1	1prerestate	DATE
ajfa-194	388	2	2prerestate	CARDINAL
ajfa-194	389	1	quarter	DATE
ajfa-194	392	1	3	CARDINAL
ajfa-194	393	1	the restating quarter	DATE
ajfa-194	395	1	quarter	DATE
ajfa-194	395	2	two	CARDINAL
ajfa-194	395	3	1	CARDINAL
ajfa-194	395	4	2	CARDINAL
ajfa-194	395	5	1postrestate	CARDINAL
ajfa-194	395	6	2postrestate	ORG
ajfa-194	395	7	1	CARDINAL
ajfa-194	395	8	one	CARDINAL
ajfa-194	395	9	two) quarter	DATE
ajfa-194	395	10	quarter	DATE
ajfa-194	395	11	zero	CARDINAL
ajfa-194	396	1	6	CARDINAL
ajfa-194	396	2	6	CARDINAL
ajfa-194	396	3	1	CARDINAL
ajfa-194	396	4	2	CARDINAL
ajfa-194	396	5	finance & accounting	ORG
ajfa-194	396	6	1946	CARDINAL
ajfa-194	396	7	1	CARDINAL
ajfa-194	396	8	2	CARDINAL
ajfa-194	396	9	1	CARDINAL
ajfa-194	396	10	2	CARDINAL
ajfa-194	396	11	1postrestate	CARDINAL
ajfa-194	396	12	2postrestate	ORG
ajfa-194	397	1	1postrestate	CARDINAL
ajfa-194	397	2	2postrestate	ORG
ajfa-194	397	3	1	CARDINAL
ajfa-194	397	4	2	CARDINAL
ajfa-194	397	5	quarter	DATE
ajfa-194	398	1	one quarter	DATE
ajfa-194	398	2	quarter	DATE
ajfa-194	398	3	two	CARDINAL
ajfa-194	399	1	6	CARDINAL
ajfa-194	400	1	6	CARDINAL
ajfa-194	401	1	1	CARDINAL
ajfa-194	401	2	2	CARDINAL
ajfa-194	401	3	0.068	CARDINAL
ajfa-194	401	4	0.13	CARDINAL
ajfa-194	401	5	0.00	CARDINAL
ajfa-194	402	1	prerestate2	PERSON
ajfa-194	402	2	postrestate1 0.070	DATE
ajfa-194	402	3	0.38	CARDINAL
ajfa-194	402	4	0.102	CARDINAL
ajfa-194	402	5	0.49	CARDINAL
ajfa-194	402	6	0.010	CARDINAL
ajfa-194	402	7	0.05	CARDINAL
ajfa-194	402	8	0.041	CARDINAL
ajfa-194	402	9	0.19	CARDINAL
ajfa-194	404	1	pw_transient% q-1 -1.668**	PERSON
ajfa-194	406	1	1.265	CARDINAL
ajfa-194	406	2	8.85	CARDINAL
ajfa-194	406	3	1.279	CARDINAL
ajfa-194	406	4	8.26	CARDINAL
ajfa-194	407	1	0.076	CARDINAL
ajfa-194	407	2	0.97	CARDINAL
ajfa-194	407	3	0.229	CARDINAL
ajfa-194	407	4	2.54	CARDINAL
ajfa-194	407	5	0.182	CARDINAL
ajfa-194	407	6	5.47	CARDINAL
ajfa-194	407	7	0.248	CARDINAL
ajfa-194	407	8	6.46	CARDINAL
ajfa-194	407	9	bm q-1 -0.199***	PERSON
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ajfa-194	408	2	0.026	CARDINAL
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ajfa-194	408	4	aqi	ORG
ajfa-194	408	5	0.008	CARDINAL
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ajfa-194	408	7	sgi	ORG
ajfa-194	408	8	0.029	CARDINAL
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ajfa-194	408	10	tata	ORG
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ajfa-194	408	14	1	CARDINAL
ajfa-194	408	15	2	CARDINAL
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ajfa-194	408	17	2	CARDINAL
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ajfa-194	410	1	two	CARDINAL
ajfa-194	410	2	postrestate2	PERSON
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ajfa-194	410	4	2	CARDINAL
ajfa-194	411	1	postrestate2	PERSON
ajfa-194	411	2	1	CARDINAL
ajfa-194	411	3	one	CARDINAL
ajfa-194	411	4	two) quarter	DATE
ajfa-194	411	5	quarter	DATE
ajfa-194	411	6	zero	CARDINAL
ajfa-194	413	1	1.9	CARDINAL
ajfa-194	415	1	two	CARDINAL
ajfa-194	415	2	0.01	CARDINAL
ajfa-194	415	3	0.05	CARDINAL
ajfa-194	415	4	0.1	CARDINAL
ajfa-194	417	1	5	CARDINAL
ajfa-194	418	1	first	ORDINAL
ajfa-194	418	2	at least one quarter	DATE
ajfa-194	418	3	the restating quarter	DATE
ajfa-194	421	1	second	ORDINAL
ajfa-194	421	2	days	DATE
ajfa-194	424	1	dan bens	PERSON
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ajfa-194	424	13	mid-year	DATE
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ajfa-194	426	2	j., bushee	PERSON
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ajfa-194	426	4	j. (	GPE
ajfa-194	426	5	2003	DATE
ajfa-194	428	1	76	DATE
ajfa-194	428	2	233	CARDINAL
ajfa-194	428	3	durtschi	GPE
ajfa-194	428	4	c.	PERSON
ajfa-194	428	5	m. (2004	PERSON
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ajfa-194	430	2	221	CARDINAL
ajfa-194	430	3	248	CARDINAL
ajfa-194	430	4	asian	NORP
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ajfa-194	430	7	1	CARDINAL
ajfa-194	430	8	2	CARDINAL
ajfa-194	430	9	100	CARDINAL
ajfa-194	430	10	y.a.	GPE
ajfa-194	430	11	& li	PERSON
ajfa-194	430	12	2006	DATE
ajfa-194	432	1	41	CARDINAL
ajfa-194	432	2	b.c.	GPE
ajfa-194	432	3	r.n.	GPE
ajfa-194	432	4	2003	DATE
ajfa-194	434	1	8	CARDINAL
ajfa-194	434	2	47	CARDINAL
ajfa-194	434	3	67	CARDINAL
ajfa-194	434	4	s.g.	GPE
ajfa-194	434	5	s.	PERSON
ajfa-194	434	6	2002	DATE
ajfa-194	436	1	the journal of finance	ORG
ajfa-194	436	2	57	DATE
ajfa-194	436	3	2449	CARDINAL
ajfa-194	436	4	s.	PERSON
ajfa-194	436	5	e., & marquardt	ORG
ajfa-194	436	6	2002	DATE
ajfa-194	437	1	10	CARDINAL
ajfa-194	438	1	journal of accounting research	ORG
ajfa-194	438	2	40	DATE
ajfa-194	438	3	987	CARDINAL
ajfa-194	438	4	m.e.	GPE
ajfa-194	438	5	w.h.	GPE
ajfa-194	438	6	j.r.	GPE
ajfa-194	438	7	1999	DATE
ajfa-194	440	1	3	CARDINAL
ajfa-194	440	2	205	CARDINAL
ajfa-194	440	3	e.	GPE
ajfa-194	440	4	radhakrishnan	PERSON
ajfa-194	440	5	s., & krinsky	ORG
ajfa-194	440	6	i.	PERSON
ajfa-194	440	7	2000	DATE
ajfa-194	442	1	75	CARDINAL
ajfa-194	442	2	43-63	CARDINAL
ajfa-194	442	3	beneish	NORP
ajfa-194	442	4	1999	DATE
ajfa-194	444	1	55	CARDINAL
ajfa-194	444	2	2436	CARDINAL
ajfa-194	444	3	b.	PERSON
ajfa-194	444	4	1998	DATE
ajfa-194	446	1	73	CARDINAL
ajfa-194	446	2	305	CARDINAL
ajfa-194	446	3	b., & noe	ORG
ajfa-194	446	4	2000	DATE
ajfa-194	448	1	journal of accounting research	ORG
ajfa-194	448	2	38	CARDINAL
ajfa-194	448	3	171	CARDINAL
ajfa-194	448	4	202	CARDINAL
ajfa-194	448	5	2001	DATE
ajfa-194	450	1	18	CARDINAL
ajfa-194	450	2	207	CARDINAL
ajfa-194	450	3	b.j.	GPE
ajfa-194	450	4	t.h.	PERSON
ajfa-194	450	5	2007	DATE
ajfa-194	452	1	45	CARDINAL
ajfa-194	452	2	289	CARDINAL
ajfa-194	452	3	x.	GPE
ajfa-194	452	4	cheng	GPE
ajfa-194	452	5	q., & lo	ORG
ajfa-194	452	6	a.	PERSON
ajfa-194	452	7	2009	DATE
ajfa-194	454	1	university of wisconsin-madison	ORG
ajfa-194	454	2	d.w.	GPE
ajfa-194	454	3	gong	PERSON
ajfa-194	454	4	2003	DATE
ajfa-194	456	1	8	CARDINAL
ajfa-194	456	2	251	CARDINAL
ajfa-194	456	3	r.	NORP
ajfa-194	456	4	j., & pastor	ORG
ajfa-194	456	5	2005	DATE
ajfa-194	458	1	60	CARDINAL
ajfa-194	458	2	1057	CARDINAL
ajfa-194	458	3	j., daniel, n., & naveen	ORG
ajfa-194	458	4	2008	DATE
ajfa-194	459	1	one	CARDINAL
ajfa-194	460	1	87	DATE
ajfa-194	460	2	329	CARDINAL
ajfa-194	460	3	356	CARDINAL
ajfa-194	460	4	s.	PERSON
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ajfa-194	462	1	73	CARDINAL
ajfa-194	462	2	119	CARDINAL
ajfa-194	462	3	2001	DATE
ajfa-194	464	1	quarterly	DATE
ajfa-194	464	2	229	CARDINAL
ajfa-194	464	3	p., & jenkins	ORG
ajfa-194	464	4	2004	DATE
ajfa-194	466	1	9	CARDINAL
ajfa-194	466	2	337	CARDINAL
ajfa-194	466	3	asian	NORP
ajfa-194	466	4	finance & accounting	ORG
ajfa-194	466	5	1946	CARDINAL
ajfa-194	466	6	1	CARDINAL
ajfa-194	466	7	2	CARDINAL
ajfa-194	466	8	101	CARDINAL
ajfa-194	466	9	s., & venkatachalam	ORG
ajfa-194	466	10	2002	DATE
ajfa-194	468	1	19	CARDINAL
ajfa-194	468	2	117–45	CARDINAL
ajfa-194	468	3	m.	PERSON
ajfa-194	468	4	c., & zheng	ORG
ajfa-194	468	5	2005	DATE
ajfa-194	470	1	60	CARDINAL
ajfa-194	470	2	1983-2011	DATE
ajfa-194	470	3	2004	DATE
ajfa-194	473	1	journal of accounting research	ORG
ajfa-194	473	2	42	CARDINAL
ajfa-194	473	3	895	CARDINAL
ajfa-194	473	4	b., & ramalingegowda	ORG
ajfa-194	473	5	s.	PERSON
ajfa-194	473	6	2005	DATE
ajfa-194	475	1	t journal of accounting and economics	ORG
ajfa-194	475	2	39	DATE
ajfa-194	475	3	25	CARDINAL
ajfa-194	475	4	b.	PERSON
ajfa-194	475	5	k., & yu	ORG
ajfa-194	475	6	2008	DATE
ajfa-194	477	1	46	DATE
ajfa-194	477	2	853	CARDINAL
ajfa-194	477	3	2003	DATE
ajfa-194	479	1	cambridge	GPE
ajfa-194	479	2	mit press myers	ORG
ajfa-194	479	3	j., myers	ORG
ajfa-194	479	4	l.	GPE
ajfa-194	479	5	palmrose, & z.	ORG
ajfa-194	479	6	s.	PERSON
ajfa-194	479	7	2003	DATE
ajfa-194	481	1	university of illinoise	ORG
ajfa-194	481	2	urbana-champaign	ORG
ajfa-194	481	3	z.v.	GPE
ajfa-194	481	4	richardson	GPE
ajfa-194	481	5	v.j.	GPE
ajfa-194	481	6	s.	PERSON
ajfa-194	481	7	2004	DATE
ajfa-194	483	1	37	DATE
ajfa-194	483	2	59	CARDINAL
ajfa-194	483	3	palmrose	GPE
ajfa-194	483	4	z.v.	GPE
ajfa-194	483	5	s.	PERSON
ajfa-194	483	6	2004	DATE
ajfa-194	485	1	21	CARDINAL
ajfa-194	485	2	139	CARDINAL
ajfa-194	485	3	m., & yohn	ORG
ajfa-194	485	4	t.l.	GPE
ajfa-194	485	5	2009	DATE
ajfa-194	487	1	university of utah	ORG
ajfa-194	487	2	1997	DATE
ajfa-194	489	1	journal of accounting research	ORG
ajfa-194	489	2	35	CARDINAL
ajfa-194	489	3	157	CARDINAL
ajfa-194	489	4	j. (	PERSON
ajfa-194	489	5	2010	DATE
ajfa-194	491	1	the end of quarter q-1	DATE
ajfa-194	492	1	∆adj_inst%q	GPE
ajfa-194	494	1	the same calendar	DATE
ajfa-194	494	2	quarter	DATE
ajfa-194	494	3	bushee	PERSON
ajfa-194	494	4	2003	DATE
ajfa-194	495	1	the end of quarter q-1	DATE
ajfa-194	496	1	pw_instj	ORG
ajfa-194	496	2	q-1=mvinst	PERSON
ajfa-194	496	3	q-1/mvinst	PRODUCT
ajfa-194	496	4	the end of quarter q-1	DATE
ajfa-194	497	1	the end of quarter q-1	DATE
ajfa-194	498	1	the end of quarter q-1	DATE
ajfa-194	499	1	asian journal of finance & accounting	ORG
ajfa-194	499	2	1946	CARDINAL
ajfa-194	499	3	1	CARDINAL
ajfa-194	499	4	2	CARDINAL
ajfa-194	499	5	the same calendar	DATE
ajfa-194	499	6	quarter	DATE
ajfa-194	499	7	bushee	PERSON
ajfa-194	499	8	2003	DATE
ajfa-194	500	1	the end of quarter q-1	DATE
ajfa-194	501	1	q-1=mvtra	PERSON
ajfa-194	501	2	j	PERSON
ajfa-194	501	3	j	PERSON
ajfa-194	504	1	364	CARDINAL
ajfa-194	504	2	the end of quarter q-2	DATE
ajfa-194	505	1	364	CARDINAL
ajfa-194	505	2	ten	CARDINAL
ajfa-194	505	3	9	CARDINAL
ajfa-194	506	1	0	CARDINAL
ajfa-194	506	2	0/9	CARDINAL
ajfa-194	506	3	1	CARDINAL
ajfa-194	506	4	9/9	CARDINAL
ajfa-194	506	5	the end of quarter q-1.	DATE
ajfa-194	507	1	the same calendar	DATE
ajfa-194	507	2	quarter	DATE
ajfa-194	507	3	bushee	PERSON
ajfa-194	507	4	2003	DATE
ajfa-194	508	1	the end of quarter q-1	DATE
ajfa-194	509	1	pw_dedj	ORG
ajfa-194	509	2	q-1=mvded	ORG
ajfa-194	512	1	364	CARDINAL
ajfa-194	512	2	the end of quarter q-2	DATE
ajfa-194	513	1	364	CARDINAL
ajfa-194	513	2	ten	CARDINAL
ajfa-194	513	3	9	CARDINAL
ajfa-194	514	1	0	CARDINAL
ajfa-194	514	2	0/9	CARDINAL
ajfa-194	514	3	1	CARDINAL
ajfa-194	514	4	9/9	CARDINAL
ajfa-194	514	5	the end of quarter q-1.	DATE
ajfa-194	516	1	the same calendar	DATE
ajfa-194	516	2	quarter	DATE
ajfa-194	516	3	bushee	PERSON
ajfa-194	516	4	2003	DATE
ajfa-194	517	1	the end of quarter q-1	DATE
ajfa-194	518	1	pw_qixj	ORG
ajfa-194	518	2	q-1=mvqix	PERSON
ajfa-194	518	3	q-1/mvqix	PRODUCT
ajfa-194	521	1	364	CARDINAL
ajfa-194	521	2	the end of quarter q-2	DATE
ajfa-194	522	1	364	CARDINAL
ajfa-194	522	2	ten	CARDINAL
ajfa-194	522	3	this asian journal of finance & accounting	ORG
ajfa-194	522	4	1946	CARDINAL
ajfa-194	523	1	1	CARDINAL
ajfa-194	523	2	2	CARDINAL
ajfa-194	523	3	9	CARDINAL
ajfa-194	524	1	0	CARDINAL
ajfa-194	524	2	0/9	CARDINAL
ajfa-194	524	3	1	CARDINAL
ajfa-194	524	4	9/9	CARDINAL
ajfa-194	525	1	1	CARDINAL
ajfa-194	525	2	0	CARDINAL
ajfa-194	526	1	1	CARDINAL
ajfa-194	526	2	0	CARDINAL
ajfa-194	527	1	quarter	CARDINAL
ajfa-194	527	2	1	CARDINAL
ajfa-194	527	3	that quarter	DATE
ajfa-194	527	4	0	CARDINAL
ajfa-194	529	1	1	CARDINAL
ajfa-194	529	2	one quarter	DATE
ajfa-194	529	3	quarter	DATE
ajfa-194	529	4	0	CARDINAL
ajfa-194	530	1	prerestate2	PERSON
ajfa-194	531	1	1	CARDINAL
ajfa-194	531	2	two quarters	DATE
ajfa-194	531	3	quarter	DATE
ajfa-194	531	4	0	CARDINAL
ajfa-194	533	1	1	CARDINAL
ajfa-194	533	2	one quarter	DATE
ajfa-194	533	3	the restating quarter	DATE
ajfa-194	533	4	0	CARDINAL
ajfa-194	534	1	postrestate2	PERSON
ajfa-194	534	2	1	CARDINAL
ajfa-194	534	3	two quarters	DATE
ajfa-194	534	4	the restating quarter	DATE
ajfa-194	534	5	0	CARDINAL
ajfa-194	535	1	the end of quarter q-1	DATE
ajfa-194	535	2	bmq-1	ORG
ajfa-194	536	1	the end of quarter	DATE
ajfa-194	537	1	daily	DATE
ajfa-194	537	2	over one	CARDINAL
ajfa-194	537	3	quarter	DATE
ajfa-194	537	4	quarter	DATE
ajfa-194	537	5	quarter q-2	DATE
ajfa-194	539	1	daily	DATE
ajfa-194	539	2	quarters 2 to 4	DATE
ajfa-194	539	3	quarter	DATE
ajfa-194	539	4	quarter q-5	PERSON
ajfa-194	539	5	the end of q-2	DATE
ajfa-194	540	1	ue q-1	PERSON
ajfa-194	540	2	data9	PERSON
ajfa-194	540	3	quarter q-1	DATE
ajfa-194	540	4	fiscal quarter	DATE
ajfa-194	540	5	q-1	ORG
ajfa-194	540	6	fiscal quarter	DATE
ajfa-194	541	1	1999	DATE
ajfa-194	541	2	1000-1999	DATE
ajfa-194	541	3	2900-2999	CARDINAL
ajfa-194	541	4	2000-2111	DATE
ajfa-194	541	5	2200-2799	CARDINAL
ajfa-194	541	6	2800-2824	CARDINAL
ajfa-194	541	7	28302836	DATE
ajfa-194	541	8	2840-2899	CARDINAL
ajfa-194	541	9	3000-3999	CARDINAL
ajfa-194	541	10	4000-4899	CARDINAL
ajfa-194	541	11	4900-4999	CARDINAL
ajfa-194	541	12	5000-5999	CARDINAL
ajfa-194	541	13	6000-6411	DATE
ajfa-194	541	14	6500-6999	CARDINAL
ajfa-194	541	15	7000-7369	DATE
ajfa-194	541	16	7380-8999	PRODUCT
ajfa-194	543	1	days	DATE
ajfa-194	543	2	the prior year	DATE
ajfa-194	543	3	12	CARDINAL
ajfa-194	544	1	four quarters	DATE
ajfa-194	544	2	quarterly	DATE
ajfa-194	544	3	the 1% and 99%	PERCENT
ajfa-194	544	4	beneish	NORP
ajfa-194	544	5	1999	DATE
ajfa-194	546	1	the prior year	DATE
ajfa-194	546	2	asian journal of finance & accounting	ORG
ajfa-194	546	3	1946	CARDINAL
ajfa-194	546	4	1	CARDINAL
ajfa-194	546	5	2	CARDINAL
ajfa-194	546	6	t-1 t-1 t-1	ORG
ajfa-194	546	7	12)-costs	CARDINAL
ajfa-194	546	8	41	CARDINAL
ajfa-194	546	9	12	CARDINAL
ajfa-194	546	10	12)-costs	CARDINAL
ajfa-194	546	11	41	CARDINAL
ajfa-194	546	12	12	CARDINAL
ajfa-194	547	1	four quarters	DATE
ajfa-194	547	2	quarterly	DATE
ajfa-194	547	3	the 1% and 99%	PERCENT
ajfa-194	547	4	beneish	NORP
ajfa-194	547	5	1999	DATE
ajfa-194	549	1	ppe	ORG
ajfa-194	549	2	the prior year	DATE
ajfa-194	549	3	t t t-1 t-1 -1	ORG
ajfa-194	549	4	8)	CARDINAL
ajfa-194	550	1	ppe	ORG
ajfa-194	550	2	6	CARDINAL
ajfa-194	550	3	aqi	ORG
ajfa-194	550	4	year	DATE
ajfa-194	550	5	ppe	ORG
ajfa-194	551	1	aqiq	PERSON
ajfa-194	551	2	four quarters	DATE
ajfa-194	551	3	quarterly	DATE
ajfa-194	551	4	the 1% and 99%	PERCENT
ajfa-194	551	5	beneish	NORP
ajfa-194	551	6	1999	DATE
ajfa-194	552	1	sgiq	ORG
ajfa-194	553	1	t t-1 sales	ORG
ajfa-194	553	2	12	CARDINAL
ajfa-194	554	1	sgi	ORG
ajfa-194	554	2	four quarters	DATE
ajfa-194	554	3	quarterly	DATE
ajfa-194	554	4	the 1% and 99%	PERCENT
ajfa-194	554	5	beneish	NORP
ajfa-194	554	6	1999	DATE
ajfa-194	556	1	year	DATE
ajfa-194	556	2	year t	DATE
ajfa-194	556	3	1 +1 1 depreciation	QUANTITY
ajfa-194	556	4	data14	ORG
ajfa-194	556	5	65	CARDINAL
ajfa-194	556	6	ppe	ORG
ajfa-194	556	7	data8	PERSON
ajfa-194	557	1	ppe	ORG
ajfa-194	558	1	depi	PERSON
ajfa-194	558	2	65	CARDINAL
ajfa-194	559	1	four quarters	DATE
ajfa-194	559	2	quarterly	DATE
ajfa-194	559	3	the 1% and 99%	PERCENT
ajfa-194	559	4	beneish	NORP
ajfa-194	559	5	1999	DATE
ajfa-194	561	1	18)-cfo	CARDINAL
ajfa-194	561	2	data6	ORG
ajfa-194	561	3	tata	ORG
ajfa-194	561	4	four quarters	DATE
ajfa-194	561	5	quarterly	DATE
ajfa-194	561	6	the 1% and 99%	PERCENT
ajfa-194	561	7	beneish	NORP
ajfa-194	561	8	1999	DATE
ajfa-194	562	1	day zero	DATE
ajfa-194	564	1	44)book	CARDINAL
ajfa-194	564	2	59	CARDINAL
ajfa-194	564	3	14*data61))/book	CARDINAL
ajfa-194	564	4	daniel	PERSON
ajfa-194	564	5	naveen, 2008	DATE
ajfa-194	564	6	appendix 2	PERSON
ajfa-194	565	1	abc	ORG
ajfa-194	565	2	asian journal of finance & accounting issn	WORK_OF_ART
ajfa-194	565	3	1946	CARDINAL
ajfa-194	565	4	1	CARDINAL
ajfa-194	565	5	2	CARDINAL
ajfa-194	565	6	105	CARDINAL
ajfa-194	565	7	1.472	CARDINAL
ajfa-194	565	8	0.774 0.414 0.368	MONEY
ajfa-194	565	9	0.557 0.231	MONEY
ajfa-194	565	10	0.335	CARDINAL
ajfa-194	565	11	0.578	MONEY
ajfa-194	565	12	stab2	ORG
ajfa-194	565	13	0.461 0.713 0.700	MONEY
ajfa-194	565	14	2.122	CARDINAL
ajfa-194	565	15	0.032 0.382 0.026	MONEY
ajfa-194	565	16	0.014 0.213 0.009 aph	QUANTITY
ajfa-194	565	17	0.009 0.063 0.008 conc	QUANTITY
ajfa-194	565	18	5.910	CARDINAL
ajfa-194	565	19	5.817	CARDINAL
ajfa-194	566	1	1	CARDINAL
ajfa-194	566	2	2001	DATE
ajfa-194	568	1	18	CARDINAL
ajfa-194	568	2	207	CARDINAL
ajfa-194	568	3	5	CARDINAL
ajfa-194	568	4	b.	PERSON
ajfa-194	568	5	1998	DATE
ajfa-194	570	1	305	CARDINAL
ajfa-194	572	1	first	ORDINAL
ajfa-194	575	1	quarterly	DATE
ajfa-194	575	2	quarters	CARDINAL
ajfa-194	575	3	year-end	DATE
ajfa-194	579	1	quarterly	DATE
ajfa-194	580	1	kt kt kt k tw	PERSON
ajfa-194	580	2	ktw	PERSON
ajfa-194	581	1	t. pt2	ORG
ajfa-194	583	1	quarterly	DATE
ajfa-194	583	2	stab1=	CARDINAL
ajfa-194	583	3	two years	DATE
ajfa-194	584	1	prior eight quarters	DATE
ajfa-194	584	2	0	CARDINAL
ajfa-194	585	1	two years	DATE
ajfa-194	586	1	lbph	PERSON
ajfa-194	586	2	greater than 5%	PERCENT
ajfa-194	587	1	greater than 5%	PERCENT
ajfa-194	590	1	millions $	MONEY