id	sid	eid	entity	type
ajfa-1948	1	1	microsoft	ORG
ajfa-1948	1	2	1948-7647	DATE
ajfa-1948	1	3	asian	NORP
ajfa-1948	1	4	finance & accounting	ORG
ajfa-1948	1	5	5	CARDINAL
ajfa-1948	1	6	1	CARDINAL
ajfa-1948	1	7	anders isaksson ph.d	PERSON
ajfa-1948	2	1	901	CARDINAL
ajfa-1948	2	2	sweden	GPE
ajfa-1948	2	3	46	CARDINAL
ajfa-1948	2	4	anders.isaksson@usbe.umu.se md mohibul	PERSON
ajfa-1948	2	5	islam	NORP
ajfa-1948	2	6	university of liberal arts bangladesh e-mail	ORG
ajfa-1948	2	7	june 14, 2012	DATE
ajfa-1948	2	8	january 25, 2013	DATE
ajfa-1948	2	9	june 1, 2013	DATE
ajfa-1948	3	1	us	GPE
ajfa-1948	4	1	the ex-day	DATE
ajfa-1948	4	2	four	CARDINAL
ajfa-1948	4	3	us	GPE
ajfa-1948	4	4	uk	GPE
ajfa-1948	4	5	japan	GPE
ajfa-1948	4	6	china	GPE
ajfa-1948	5	1	new york	GPE
ajfa-1948	5	2	shanghai	GPE
ajfa-1948	6	1	the tokyo stock exchange	ORG
ajfa-1948	7	1	tokyo	GPE
ajfa-1948	7	2	london	GPE
ajfa-1948	8	1	uk	GPE
ajfa-1948	8	2	japan	GPE
ajfa-1948	9	1	jel	ORG
ajfa-1948	9	2	g35 asian journal of finance & accounting	ORG
ajfa-1948	9	3	5	CARDINAL
ajfa-1948	9	4	1	CARDINAL
ajfa-1948	9	5	74 1	DATE
ajfa-1948	10	1	campbell	ORG
ajfa-1948	10	2	1955	DATE
ajfa-1948	10	3	elton	GPE
ajfa-1948	10	4	1970	DATE
ajfa-1948	11	1	more than fifty years	DATE
ajfa-1948	13	1	elton	PERSON
ajfa-1948	13	2	1970	DATE
ajfa-1948	13	3	1979	DATE
ajfa-1948	13	4	1984	DATE
ajfa-1948	13	5	barclay, 1987	ORG
ajfa-1948	13	6	1995	DATE
ajfa-1948	13	7	bell	ORG
ajfa-1948	13	8	jenkinson	GPE
ajfa-1948	13	9	2002	DATE
ajfa-1948	13	10	zenonos	GPE
ajfa-1948	13	11	2003	DATE
ajfa-1948	13	12	chen et al.	PERSON
ajfa-1948	13	13	2011	DATE
ajfa-1948	13	14	1982	DATE
ajfa-1948	13	15	heath	ORG
ajfa-1948	13	16	jarrow	ORG
ajfa-1948	13	17	1988	DATE
ajfa-1948	13	18	lakonishok	ORG
ajfa-1948	13	19	vermaelen	PERSON
ajfa-1948	13	20	1986	DATE
ajfa-1948	13	21	boyd	PERSON
ajfa-1948	13	22	jagannathan	PERSON
ajfa-1948	13	23	1994	DATE
ajfa-1948	13	24	1996	DATE
ajfa-1948	13	25	jagannathan	PERSON
ajfa-1948	13	26	1998	DATE
ajfa-1948	13	27	bali	GPE
ajfa-1948	13	28	hite	NORP
ajfa-1948	13	29	1998	DATE
ajfa-1948	16	1	elton	PERSON
ajfa-1948	16	2	gruber	PERSON
ajfa-1948	16	3	1970	DATE
ajfa-1948	16	4	1979	DATE
ajfa-1948	16	5	1984	DATE
ajfa-1948	16	6	barclay (	ORG
ajfa-1948	16	7	1987	DATE
ajfa-1948	17	1	zenonos	PERSON
ajfa-1948	17	2	2003	DATE
ajfa-1948	17	3	the european markets	ORG
ajfa-1948	17	4	france	GPE
ajfa-1948	17	5	germany	GPE
ajfa-1948	17	6	uk	GPE
ajfa-1948	17	7	italy	GPE
ajfa-1948	19	1	the new york stock exchange	ORG
ajfa-1948	19	2	0.7767	ORG
ajfa-1948	19	3	elton	GPE
ajfa-1948	19	4	1970	DATE
ajfa-1948	20	1	the chinese stock exchange	ORG
ajfa-1948	20	2	nikolaos et al	LOC
ajfa-1948	20	3	2006	DATE
ajfa-1948	20	4	london stock exchange	ORG
ajfa-1948	20	5	zenonos	GPE
ajfa-1948	20	6	2003	DATE
ajfa-1948	20	7	0.701	CARDINAL
ajfa-1948	21	1	the tokyo stock exchange	ORG
ajfa-1948	21	2	kato and lowenstein	ORG
ajfa-1948	21	3	1995	DATE
ajfa-1948	21	4	the year end	DATE
ajfa-1948	23	1	four	CARDINAL
ajfa-1948	23	2	three	CARDINAL
ajfa-1948	23	3	asia	LOC
ajfa-1948	23	4	europe	LOC
ajfa-1948	23	5	america	GPE
ajfa-1948	25	1	secondly	ORDINAL
ajfa-1948	25	2	four	CARDINAL
ajfa-1948	25	3	three	CARDINAL
ajfa-1948	26	1	four	CARDINAL
ajfa-1948	26	2	asia	LOC
ajfa-1948	26	3	europe	LOC
ajfa-1948	26	4	america	GPE
ajfa-1948	29	1	asian	NORP
ajfa-1948	29	2	finance & accounting	ORG
ajfa-1948	29	3	5	CARDINAL
ajfa-1948	29	4	annaert et al.	PERSON
ajfa-1948	29	5	2011	DATE
ajfa-1948	31	1	2009	DATE
ajfa-1948	31	2	amihud & mendelson	ORG
ajfa-1948	31	3	2012	DATE
ajfa-1948	31	4	2012	DATE
ajfa-1948	31	5	chan	NORP
ajfa-1948	31	6	chen, & hsieh	ORG
ajfa-1948	31	7	1985	DATE
ajfa-1948	32	1	fowler	ORG
ajfa-1948	32	2	2000	DATE
ajfa-1948	32	3	jones	ORG
ajfa-1948	32	4	2001	DATE
ajfa-1948	32	5	amihud, 2002	DATE
ajfa-1948	32	6	tarun et al.	PERSON
ajfa-1948	32	7	2008	DATE
ajfa-1948	33	1	secondly	ORDINAL
ajfa-1948	34	1	2	CARDINAL
ajfa-1948	34	2	campbell	ORG
ajfa-1948	34	3	1955	DATE
ajfa-1948	35	1	the ex-day	DATE
ajfa-1948	35	2	elton	GPE
ajfa-1948	35	3	1970	DATE
ajfa-1948	38	1	litzenberger	PERSON
ajfa-1948	38	2	1979	DATE
ajfa-1948	38	3	1984	DATE
ajfa-1948	38	4	barclay (1987)	ORG
ajfa-1948	38	5	whitworth	PERSON
ajfa-1948	38	6	rao	PERSON
ajfa-1948	38	7	2010	DATE
ajfa-1948	39	1	kalay	PERSON
ajfa-1948	39	2	1982	DATE
ajfa-1948	39	3	first	ORDINAL
ajfa-1948	39	4	the ex-day	DATE
ajfa-1948	41	1	bali	GPE
ajfa-1948	41	2	francis	PERSON
ajfa-1948	41	3	2011	DATE
ajfa-1948	41	4	the ex-day	DATE
ajfa-1948	42	1	heath	PERSON
ajfa-1948	42	2	jarrow (	ORG
ajfa-1948	42	3	1988	DATE
ajfa-1948	42	4	1996	DATE
ajfa-1948	43	1	heath	PERSON
ajfa-1948	43	2	jarrow	GPE
ajfa-1948	43	3	1988	DATE
ajfa-1948	44	1	boyd	PERSON
ajfa-1948	44	2	jagannathan	PERSON
ajfa-1948	44	3	1994	DATE
ajfa-1948	45	1	kato	PERSON
ajfa-1948	45	2	lowenstein	PERSON
ajfa-1948	45	3	1995	DATE
ajfa-1948	45	4	japanese	NORP
ajfa-1948	46	1	japanese	NORP
ajfa-1948	46	2	japanese	NORP
ajfa-1948	46	3	818	CARDINAL
ajfa-1948	48	1	1995	DATE
ajfa-1948	48	2	uk	GPE
ajfa-1948	48	3	1988	DATE
ajfa-1948	49	1	1988	DATE
ajfa-1948	49	2	asian	NORP
ajfa-1948	49	3	finance & accounting	ORG
ajfa-1948	49	4	5	CARDINAL
ajfa-1948	49	5	1	CARDINAL
ajfa-1948	49	6	76	CARDINAL
ajfa-1948	50	1	1988	DATE
ajfa-1948	51	1	the ex-day	DATE
ajfa-1948	52	1	nikolaos et al	PERSON
ajfa-1948	52	2	2006	DATE
ajfa-1948	53	1	the chinese stock exchange	ORG
ajfa-1948	54	1	johnston	PERSON
ajfa-1948	54	2	1984	DATE
ajfa-1948	55	1	two	CARDINAL
ajfa-1948	57	1	shantanu et al	PERSON
ajfa-1948	57	2	2004	DATE
ajfa-1948	58	1	canadian	NORP
ajfa-1948	58	2	1996 to 2003	DATE
ajfa-1948	59	1	eades et al	PERSON
ajfa-1948	60	1	1984	DATE
ajfa-1948	61	1	vermaelen	PERSON
ajfa-1948	61	2	1986	DATE
ajfa-1948	61	3	naranjo et al	PERSON
ajfa-1948	62	1	2000	DATE
ajfa-1948	63	1	david	PERSON
ajfa-1948	63	2	jarrow (	ORG
ajfa-1948	63	3	1988	DATE
ajfa-1948	63	4	two	CARDINAL
ajfa-1948	65	1	dai	ORG
ajfa-1948	65	2	2009	DATE
ajfa-1948	65	3	norwegian	NORP
ajfa-1948	66	1	one year	DATE
ajfa-1948	69	1	elton et al	PERSON
ajfa-1948	69	2	1984	DATE
ajfa-1948	69	3	1984	DATE
ajfa-1948	69	4	vermaelen	PERSON
ajfa-1948	69	5	1986	DATE
ajfa-1948	71	1	3	CARDINAL
ajfa-1948	72	1	two	CARDINAL
ajfa-1948	72	2	1	CARDINAL
ajfa-1948	72	3	the cum-day	DATE
ajfa-1948	73	1	2	CARDINAL
ajfa-1948	73	2	the cum-day	DATE
ajfa-1948	74	1	the cum-day	DATE
ajfa-1948	76	1	the cum-day	DATE
ajfa-1948	76	2	asian	NORP
ajfa-1948	76	3	finance & accounting	ORG
ajfa-1948	76	4	5	CARDINAL
ajfa-1948	76	5	1	CARDINAL
ajfa-1948	78	1	1p	CARDINAL
ajfa-1948	79	1	dpp	ORG
ajfa-1948	79	2	1	CARDINAL
ajfa-1948	79	3	1	CARDINAL
ajfa-1948	79	4	2	CARDINAL
ajfa-1948	79	5	11	CARDINAL
ajfa-1948	80	1		GPE
ajfa-1948	80	2		ORG
ajfa-1948	81	1	2	CARDINAL
ajfa-1948	82	1	the ex-day	DATE
ajfa-1948	83	1	2	CARDINAL
ajfa-1948	83	2	1	CARDINAL
ajfa-1948	83	3	1	CARDINAL
ajfa-1948	83	4	the ex-day	DATE
ajfa-1948	84	1	one	CARDINAL
ajfa-1948	84	2	rpr	ORG
ajfa-1948	87	1	daily	DATE
ajfa-1948	88	1	o	DATE
ajfa-1948	88	2	11	CARDINAL
ajfa-1948	88	3	3	CARDINAL
ajfa-1948	88	4	3	CARDINAL
ajfa-1948	88	5	asian	NORP
ajfa-1948	88	6	finance & accounting	ORG
ajfa-1948	88	7	5	CARDINAL
ajfa-1948	88	8	1	CARDINAL
ajfa-1948	88	9	1	CARDINAL
ajfa-1948	88	10	2	CARDINAL
ajfa-1948	88	11	daily	DATE
ajfa-1948	89	1	1 1	CARDINAL
ajfa-1948	90	1	4	CARDINAL
ajfa-1948	90	2	1 1 1	CARDINAL
ajfa-1948	90	3		NORP
ajfa-1948	91	1	o	DATE
ajfa-1948	91	2	5	CARDINAL
ajfa-1948	91	3	h4	ORG
ajfa-1948	93	1	1 1	CARDINAL
ajfa-1948	93	2	dpp	ORG
ajfa-1948	94	1	o o	DATE
ajfa-1948	94	2	7	CARDINAL
ajfa-1948	94	3	maar	PERSON
ajfa-1948	94	4	rrmaar	PERSON
ajfa-1948	94	5		DATE
ajfa-1948	94	6	0	CARDINAL
ajfa-1948	95	1	0 asian journal	PERCENT
ajfa-1948	95	2	finance & accounting	ORG
ajfa-1948	95	3	5	CARDINAL
ajfa-1948	95	4	1	CARDINAL
ajfa-1948	95	5	the ex-day	DATE
ajfa-1948	95	6	zero	CARDINAL
ajfa-1948	96	1	the day	DATE
ajfa-1948	98	1	rtv	ORG
ajfa-1948	98	2	9	CARDINAL
ajfa-1948	98	3	itv	ORG
ajfa-1948	98	4	the day	DATE
ajfa-1948	100	1	+5 days	DATE
ajfa-1948	101	1	rtv	LOC
ajfa-1948	101	2	1	CARDINAL
ajfa-1948	101	3	h6	ORG
ajfa-1948	102	1	1 h6	CARDINAL
ajfa-1948	103	1	3.1	CARDINAL
ajfa-1948	103	2	the fiscal years 2005	DATE
ajfa-1948	103	3	2009	DATE
ajfa-1948	104	1	the new york stock exchange	ORG
ajfa-1948	104	2	nyse	ORG
ajfa-1948	104	3	tokyo stock exchange	ORG
ajfa-1948	104	4	shanghai stock exchange	ORG
ajfa-1948	104	5	sse	ORG
ajfa-1948	104	6	london stock exchange	ORG
ajfa-1948	105	1	weiss	ORG
ajfa-1948	105	2	lowe	GPE
ajfa-1948	105	3	1988	DATE
ajfa-1948	105	4	1999	DATE
ajfa-1948	105	5	hearn	GPE
ajfa-1948	105	6	2010	DATE
ajfa-1948	105	7		CARDINAL
ajfa-1948	105	8	100	CARDINAL
ajfa-1948	105	9	180	CARDINAL
ajfa-1948	105	10	100	CARDINAL
ajfa-1948	106	1		CARDINAL
ajfa-1948	107	1		CARDINAL
ajfa-1948	107	2	thirty-five days	DATE
ajfa-1948	107	3	five days	DATE
ajfa-1948	108	1	1,733	CARDINAL
ajfa-1948	108	2	nyse	ORG
ajfa-1948	108	3	951	CARDINAL
ajfa-1948	108	4	887	CARDINAL
ajfa-1948	108	5	sse	ORG
ajfa-1948	108	6	1,106	CARDINAL
ajfa-1948	109	1	thomson reuters datastream	ORG
ajfa-1948	109	2	daily	DATE
ajfa-1948	109	3	daily	DATE
ajfa-1948	109	4	annual	DATE
ajfa-1948	110	1	daily	DATE
ajfa-1948	110	2	100	CARDINAL
ajfa-1948	110	3	sse	ORG
ajfa-1948	110	4	180	CARDINAL
ajfa-1948	110	5	100	CARDINAL
ajfa-1948	110	6	thomson reuters datastream	ORG
ajfa-1948	111	1	4	CARDINAL
ajfa-1948	111	2	1	CARDINAL
ajfa-1948	112	1	asian	NORP
ajfa-1948	112	2	finance & accounting	ORG
ajfa-1948	112	3	5	CARDINAL
ajfa-1948	112	4	1	CARDINAL
ajfa-1948	112	5	rpd	ORG
ajfa-1948	112	6	maar	ORG
ajfa-1948	112	7	nyse	ORG
ajfa-1948	112	8	tse	ORG
ajfa-1948	112	9	sse	ORG
ajfa-1948	115	1	1	CARDINAL
ajfa-1948	115	2	rpd	ORG
ajfa-1948	115	3	maar	ORG
ajfa-1948	115	4	rtv	ORG
ajfa-1948	115	5	-1	ORG
ajfa-1948	115	6	rtv	ORG
ajfa-1948	115	7	1 to 5	CARDINAL
ajfa-1948	115	8	nyse	ORG
ajfa-1948	115	9	tse	ORG
ajfa-1948	115	10	sse	ORG
ajfa-1948	115	11	nyse tse sse	ORG
ajfa-1948	116	1	median rpr	LAW
ajfa-1948	116	2	1 1 1 1 1 1 1 1 rpd	TIME
ajfa-1948	117	1	1	CARDINAL
ajfa-1948	117	2	1 to 5	CARDINAL
ajfa-1948	117	3	new york stock exchange	ORG
ajfa-1948	117	4	2	CARDINAL
ajfa-1948	119	1	rpd	ORG
ajfa-1948	119	2	nyse	ORG
ajfa-1948	119	3	1.0514	CARDINAL
ajfa-1948	119	4	0.9016	MONEY
ajfa-1948	119	5	3.7349	MONEY
ajfa-1948	120	1	1.0073 0.0435 0.8788	MONEY
ajfa-1948	120	2	3.9322	MONEY
ajfa-1948	120	3	0.0183	PRODUCT
ajfa-1948	120	4	0.0069	CARDINAL
ajfa-1948	120	5	rpr	ORG
ajfa-1948	120	6	1.00	CARDINAL
ajfa-1948	120	7	1.00	CARDINAL
ajfa-1948	121	1	1.00	CARDINAL
ajfa-1948	121	2	1.00	CARDINAL
ajfa-1948	122	1	the ex-day	DATE
ajfa-1948	124	1	asian	NORP
ajfa-1948	124	2	finance & accounting	ORG
ajfa-1948	124	3	5	CARDINAL
ajfa-1948	124	4	0.362	CARDINAL
ajfa-1948	125	1	maar	PERSON
ajfa-1948	125	2	the ex-day	DATE
ajfa-1948	125	3	rtv	LOC
ajfa-1948	125	4	0.300	CARDINAL
ajfa-1948	125	5	0.197	CARDINAL
ajfa-1948	127	1	campbell	ORG
ajfa-1948	127	2	1955	DATE
ajfa-1948	127	3	elton	PERSON
ajfa-1948	127	4	1970	DATE
ajfa-1948	127	5	barclay (1987)	ORG
ajfa-1948	128	1	1991	DATE
ajfa-1948	128	2	lamdin	ORG
ajfa-1948	128	3	hiemstra	ORG
ajfa-1948	128	4	1993	DATE
ajfa-1948	129	1	2006	DATE
ajfa-1948	130	1	4.2	CARDINAL
ajfa-1948	130	2	tokyo	GPE
ajfa-1948	130	3	3	CARDINAL
ajfa-1948	130	4	rpd	ORG
ajfa-1948	130	5	0.3927	CARDINAL
ajfa-1948	130	6	0.4147	CARDINAL
ajfa-1948	130	7	3.3633	MONEY
ajfa-1948	130	8	0.056 0.0185	CARDINAL
ajfa-1948	130	9	0.0056	CARDINAL
ajfa-1948	130	10	0.0188	MONEY
ajfa-1948	130	11	0.0084	CARDINAL
ajfa-1948	130	12	0.0074	MONEY
ajfa-1948	130	13	3	CARDINAL
ajfa-1948	130	14	1.00	CARDINAL
ajfa-1948	130	15	1.00	CARDINAL
ajfa-1948	131	1	the ex-day	DATE
ajfa-1948	132	1	0.0560	CARDINAL
ajfa-1948	132	2	0.0670	CARDINAL
ajfa-1948	132	3	0.05	CARDINAL
ajfa-1948	133	1	-2.6566	NORP
ajfa-1948	137	1	rtv	ORG
ajfa-1948	137	2	0.008	CARDINAL
ajfa-1948	138	1	0.270	CARDINAL
ajfa-1948	139	1	paul (	PERSON
ajfa-1948	139	2	2006	DATE
ajfa-1948	140	1	kato	PERSON
ajfa-1948	140	2	1995	DATE
ajfa-1948	140	3	the ex-day	DATE
ajfa-1948	141	1	asian journal of finance & accounting	ORG
ajfa-1948	141	2	5	CARDINAL
ajfa-1948	141	3	1	CARDINAL
ajfa-1948	142	1	1994	DATE
ajfa-1948	142	2	japan	GPE
ajfa-1948	143	1	4.3	CARDINAL
ajfa-1948	143	2	shanghai stock exchange	ORG
ajfa-1948	143	3	4	CARDINAL
ajfa-1948	143	4	rpd	ORG
ajfa-1948	143	5	sse	ORG
ajfa-1948	144	1	0.966	CARDINAL
ajfa-1948	144	2	0.9249	CARDINAL
ajfa-1948	144	3	4.0599	MONEY
ajfa-1948	144	4	0.0319	PRODUCT
ajfa-1948	144	5	0.0162 0.0123 0.0136	CARDINAL
ajfa-1948	144	6	4	CARDINAL
ajfa-1948	145	1	sse	ORG
ajfa-1948	148	1	0.632	CARDINAL
ajfa-1948	149	1	maar	ORG
ajfa-1948	149	2	rtv	FAC
ajfa-1948	149	3	0.822	CARDINAL
ajfa-1948	149	4	the ex-date 0.493	DATE
ajfa-1948	151	1	2006	DATE
ajfa-1948	151	2	chinese	NORP
ajfa-1948	152	1	4.4	CARDINAL
ajfa-1948	152	2	london	GPE
ajfa-1948	152	3	5	CARDINAL
ajfa-1948	152	4	rpd	ORG
ajfa-1948	152	5	25.4532	MONEY
ajfa-1948	152	6	5.9512	CARDINAL
ajfa-1948	153	1	0.0199	CARDINAL
ajfa-1948	153	2	2.2387	MONEY
ajfa-1948	153	3	0.0201	CARDINAL
ajfa-1948	153	4	0.0121 0.01 0.0119 asian	MONEY
ajfa-1948	153	5	finance & accounting	ORG
ajfa-1948	153	6	5	CARDINAL
ajfa-1948	153	7	1	CARDINAL
ajfa-1948	153	8	5	CARDINAL
ajfa-1948	155	1	25.4532	CARDINAL
ajfa-1948	155	2	25.4432	CARDINAL
ajfa-1948	161	1	zenonos	PERSON
ajfa-1948	161	2	2003	DATE
ajfa-1948	161	3	1995	DATE
ajfa-1948	161	4	instability1	PERSON
ajfa-1948	163	1	uk	GPE
ajfa-1948	164	1	0.003	CARDINAL
ajfa-1948	166	1	0.593	CARDINAL
ajfa-1948	166	2	the ex-day	DATE
ajfa-1948	167	1	zenonos	PERSON
ajfa-1948	167	2	2003	DATE
ajfa-1948	167	3	european	NORP
ajfa-1948	168	1	5	CARDINAL
ajfa-1948	169	1	four	CARDINAL
ajfa-1948	171	1	2005	DATE
ajfa-1948	171	2	2009	DATE
ajfa-1948	172	1	asian	NORP
ajfa-1948	172	2	european	NORP
ajfa-1948	172	3	american	NORP
ajfa-1948	173	1	nyse	ORG
ajfa-1948	173	2	sse	ORG
ajfa-1948	173	3	rpr	ORG
ajfa-1948	173	4	rpd	ORG
ajfa-1948	173	5	the ex-day	DATE
ajfa-1948	174	1	h6	ORG
ajfa-1948	174	2	the ex-day	DATE
ajfa-1948	177	1	maar	PERSON
ajfa-1948	177	2	rtv	ORG
ajfa-1948	178	1	rpd	ORG
ajfa-1948	179	1	1	CARDINAL
ajfa-1948	179	2	tokyo	GPE
ajfa-1948	179	3	london	GPE
ajfa-1948	182	1	wall street journal	ORG
ajfa-1948	182	2	november 16, 1998	DATE
ajfa-1948	183	1	asian journal of finance & accounting	ORG
ajfa-1948	183	2	5	CARDINAL
ajfa-1948	183	3	1	CARDINAL
ajfa-1948	183	4	84	CARDINAL
ajfa-1948	184	1	100	CARDINAL
ajfa-1948	187	1	maar	PERSON
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ajfa-1948	227	1	http://dx.doi.org/10.1111/j.1540-6261.1955.tb01295.x chan	PERSON
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ajfa-1948	247	1	manjeet s.	PERSON
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ajfa-1948	250	2	2	CARDINAL
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ajfa-1948	258	1	journal of financial economics	ORG
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ajfa-1948	258	3	3	CARDINAL
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ajfa-1948	259	2	5	CARDINAL
ajfa-1948	259	3	1	CARDINAL
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ajfa-1948	262	1	http://dx.doi.org/10.2307/1927599 elton	PERSON
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ajfa-1948	276	1	journal of financial economics	ORG
ajfa-1948	276	2	47	DATE
ajfa-1948	276	3	161	CARDINAL
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ajfa-1948	290	1	37	CARDINAL
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ajfa-1948	296	1	8	CARDINAL
ajfa-1948	296	2	817	CARDINAL
ajfa-1948	297	1	j., & vermaelen	ORG
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ajfa-1948	299	1	journal of financial economics	ORG
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ajfa-1948	299	3	287	CARDINAL
ajfa-1948	300	1	asian	NORP
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ajfa-1948	300	4	1	CARDINAL
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ajfa-1948	302	1	the tax reform act of	LAW
ajfa-1948	302	2	1986	DATE
ajfa-1948	303	1	75	CARDINAL
ajfa-1948	303	2	778	CARDINAL
ajfa-1948	304	1	david	PERSON
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ajfa-1948	308	1	141-183	CARDINAL
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ajfa-1948	311	1	journal of financial economics	ORG
ajfa-1948	311	2	7	CARDINAL
ajfa-1948	311	3	163	CARDINAL
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ajfa-1948	314	1	european	NORP
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ajfa-1948	315	2	2003	DATE
ajfa-1948	315	3	annual	DATE
ajfa-1948	315	4	885	CARDINAL
ajfa-1948	315	5	ameziane m. (	PERSON
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ajfa-1948	317	1	50(3	CARDINAL
ajfa-1948	317	2	875	CARDINAL
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ajfa-1948	318	2	j. (1996	ORG
ajfa-1948	320	1	9	CARDINAL
ajfa-1948	320	2	471	CARDINAL
ajfa-1948	321	1	milonas	GPE
ajfa-1948	321	2	nickolaos g.	PERSON
ajfa-1948	321	3	& xiao	PERSON
ajfa-1948	321	4	jason zezhong	PERSON
ajfa-1948	322	1	2006	DATE
ajfa-1948	323	1	chinese	NORP
ajfa-1948	324	1	pacific-basin	LOC
ajfa-1948	324	2	155	CARDINAL
ajfa-1948	325	1	naranjo	PERSON
ajfa-1948	325	2	nimalendran	GPE
ajfa-1948	325	3	m., & ryngaert	ORG
ajfa-1948	325	4	2000	DATE
ajfa-1948	327	1	55	CARDINAL
ajfa-1948	327	2	2357-2372	DATE
ajfa-1948	328	1	j., & summers	ORG
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ajfa-1948	330	1	39	CARDINAL
ajfa-1948	330	2	1397	CARDINAL
ajfa-1948	331	1	r.	NORP
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ajfa-1948	336	1	regulation2point0	ORG
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ajfa-1948	338	3	1988	DATE
ajfa-1948	340	1	chicago	GPE
ajfa-1948	340	2	il: longman financial services publishing	ORG
ajfa-1948	341	1	whitworth	PERSON
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ajfa-1948	343	1	1926 to 2005	DATE
ajfa-1948	344	1	39(1	CARDINAL
ajfa-1948	344	2	419	CARDINAL
ajfa-1948	345	1	asian	NORP
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ajfa-1948	345	3	5	CARDINAL
ajfa-1948	345	4	1	CARDINAL
ajfa-1948	345	5	88	CARDINAL
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ajfa-1948	345	9	-1	ORG
ajfa-1948	345	10	0.3	CARDINAL
ajfa-1948	345	11	1 to 5	CARDINAL
ajfa-1948	345	12	0.197	CARDINAL
ajfa-1948	345	13	.000	CARDINAL
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ajfa-1948	345	15	.008	CARDINAL
ajfa-1948	345	16	1 to 5	CARDINAL
ajfa-1948	345	17	0.27	CARDINAL
ajfa-1948	345	18	sse	ORG
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ajfa-1948	345	20	-1	ORG
ajfa-1948	345	21	0.822	CARDINAL
ajfa-1948	345	22	1 to 5	CARDINAL
ajfa-1948	345	23	0.493	CARDINAL
ajfa-1948	345	24	.003	CARDINAL
ajfa-1948	345	25	-1	ORG
ajfa-1948	345	26	.000	CARDINAL
ajfa-1948	346	1	1 to 5	CARDINAL
ajfa-1948	346	2	0.593	CARDINAL
ajfa-1948	347	1	0.001	CARDINAL
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