id	sid	eid	entity	type
ajfa-283	1	1	asain journal of finance & accounting issn	ORG
ajfa-283	1	2	2010	DATE
ajfa-283	1	3	2	CARDINAL
ajfa-283	1	4	1	CARDINAL
ajfa-283	1	5	68	CARDINAL
ajfa-283	1	6	university of delhi	ORG
ajfa-283	1	7	france	GPE
ajfa-283	1	8	pandey iilm institute	ORG
ajfa-283	1	9	gurgaon	GPE
ajfa-283	2	1	november 30, 2009	DATE
ajfa-283	2	2	december 16, 2010	DATE
ajfa-283	2	3	three	CARDINAL
ajfa-283	2	4	two	CARDINAL
ajfa-283	2	5	1	CARDINAL
ajfa-283	2	6	2	CARDINAL
ajfa-283	3	1	russia	GPE
ajfa-283	3	2	1993-2007	DATE
ajfa-283	4	1	three	CARDINAL
ajfa-283	5	1	asian	NORP
ajfa-283	5	2	india	GPE
ajfa-283	5	3	china	GPE
ajfa-283	5	4	south korea	GPE
ajfa-283	5	5	brazil	GPE
ajfa-283	5	6	south africa	GPE
ajfa-283	7	1	penman	ORG
ajfa-283	7	2	1996	DATE
ajfa-283	8	1	indian	NORP
ajfa-283	10	1	jel	ORG
ajfa-283	10	2	g11	ORG
ajfa-283	10	3	finance & accounting	ORG
ajfa-283	10	4	2010	DATE
ajfa-283	10	5	2	CARDINAL
ajfa-283	10	6	1	CARDINAL
ajfa-283	10	7	69 1	DATE
ajfa-283	12	1	the past three decades	DATE
ajfa-283	17	1	bric	PERSON
ajfa-283	17	2	brazil	GPE
ajfa-283	17	3	russia	GPE
ajfa-283	17	4	indian	NORP
ajfa-283	17	5	china	GPE
ajfa-283	18	1	approximately 15.435 trillion dollars	MONEY
ajfa-283	18	2	2050	DATE
ajfa-283	18	3	goldman sachs	ORG
ajfa-283	18	4	brics	GPE
ajfa-283	18	5	2050	DATE
ajfa-283	18	6	2003	DATE
ajfa-283	19	1	1	CARDINAL
ajfa-283	19	2	bric	ORG
ajfa-283	19	3	south korea	GPE
ajfa-283	19	4	south africa	GPE
ajfa-283	20	1	30 %	PERCENT
ajfa-283	20	2	47%	PERCENT
ajfa-283	20	3	approximately 17.403 trillion dollars	MONEY
ajfa-283	21	1	goldman sachs	ORG
ajfa-283	21	2	2050	DATE
ajfa-283	21	3	brics	GPE
ajfa-283	21	4	us	GPE
ajfa-283	21	5	japan	GPE
ajfa-283	21	6	uk	GPE
ajfa-283	21	7	germany	GPE
ajfa-283	21	8	france	GPE
ajfa-283	21	9	canada	GPE
ajfa-283	21	10	italy	GPE
ajfa-283	22	1	2001	DATE
ajfa-283	22	2	brazil	GPE
ajfa-283	22	3	369%	PERCENT
ajfa-283	22	4	russia	GPE
ajfa-283	22	5	630%	PERCENT
ajfa-283	22	6	india	GPE
ajfa-283	22	7	499%	PERCENT
ajfa-283	22	8	china	GPE
ajfa-283	22	9	201%	PERCENT
ajfa-283	22	10	south korea	GPE
ajfa-283	22	11	460%	PERCENT
ajfa-283	22	12	south africa	GPE
ajfa-283	22	13	70%	PERCENT
ajfa-283	23	1	finance & accounting	ORG
ajfa-283	23	2	2010	DATE
ajfa-283	23	3	2	CARDINAL
ajfa-283	23	4	1	CARDINAL
ajfa-283	23	5	70	CARDINAL
ajfa-283	23	6	30%	PERCENT
ajfa-283	23	7	the year 2000	DATE
ajfa-283	25	1	a half year	DATE
ajfa-283	37	1	one	CARDINAL
ajfa-283	37	2	one	CARDINAL
ajfa-283	39	1	two	CARDINAL
ajfa-283	40	1	first	ORDINAL
ajfa-283	40	2	finance & accounting	ORG
ajfa-283	40	3	2010	DATE
ajfa-283	40	4	2	CARDINAL
ajfa-283	40	5	1	CARDINAL
ajfa-283	41	1	second	ORDINAL
ajfa-283	41	2	two	CARDINAL
ajfa-283	42	1	firstly	ORDINAL
ajfa-283	42	2	dcf analysis	ORG
ajfa-283	43	1	secondly	ORDINAL
ajfa-283	46	1	the last four quarters	DATE
ajfa-283	46	2	the next year	DATE
ajfa-283	51	1	asain journal of finance & accounting issn	ORG
ajfa-283	51	2	2010	DATE
ajfa-283	51	3	2	CARDINAL
ajfa-283	51	4	1	CARDINAL
ajfa-283	51	5	72	CARDINAL
ajfa-283	51	6	dcf valuation	ORG
ajfa-283	52	1	2	CARDINAL
ajfa-283	53	1	india	GPE
ajfa-283	54	1	7	CARDINAL
ajfa-283	55	1	section 2	LAW
ajfa-283	56	1	section 3	LAW
ajfa-283	57	1	section 4	LAW
ajfa-283	58	1	section 5	LAW
ajfa-283	59	1	section 6	LAW
ajfa-283	59	2	indian	NORP
ajfa-283	61	1	2	CARDINAL
ajfa-283	61	2	koller	ORG
ajfa-283	61	3	1994	DATE
ajfa-283	61	4	1996	DATE
ajfa-283	61	5	healey	PERSON
ajfa-283	61	6	bernard (2000	PERSON
ajfa-283	64	1	boatsman	PERSON
ajfa-283	64	2	baskin	GPE
ajfa-283	64	3	1981	DATE
ajfa-283	64	4	two	CARDINAL
ajfa-283	66	1	alford	PERSON
ajfa-283	66	2	1992	DATE
ajfa-283	67	1	two	CARDINAL
ajfa-283	67	2	three	CARDINAL
ajfa-283	69	1	kaplan	PERSON
ajfa-283	69	2	1995	DATE
ajfa-283	69	3	dcf	GPE
ajfa-283	70	1	dcf valuations	ORG
ajfa-283	70	2	finance & accounting	ORG
ajfa-283	70	3	2010	DATE
ajfa-283	70	4	2	CARDINAL
ajfa-283	70	5	1	CARDINAL
ajfa-283	71	1	penman	PERSON
ajfa-283	71	2	1996	DATE
ajfa-283	73	1	molodovsky effect	ORG
ajfa-283	73	2	1953	DATE
ajfa-283	75	1	1997	DATE
ajfa-283	80	1	1998	DATE
ajfa-283	81	1	thompson	ORG
ajfa-283	82	1	1999	DATE
ajfa-283	84	1	1	CARDINAL
ajfa-283	84	2	2	CARDINAL
ajfa-283	85	1	baker	PERSON
ajfa-283	85	2	1999	DATE
ajfa-283	85	3	monte carlo	PERSON
ajfa-283	86	1	ebit	ORG
ajfa-283	86	2	ebit	ORG
ajfa-283	87	1	kim	PERSON
ajfa-283	87	2	1999	DATE
ajfa-283	87	3	finance & accounting	ORG
ajfa-283	87	4	2010	DATE
ajfa-283	87	5	2	CARDINAL
ajfa-283	87	6	1	CARDINAL
ajfa-283	87	7	74	CARDINAL
ajfa-283	88	1	next year	DATE
ajfa-283	88	2	the current year	DATE
ajfa-283	89	1	liu	PERSON
ajfa-283	89	2	march 2002	DATE
ajfa-283	90	1	third	ORDINAL
ajfa-283	91	1	liu	PERSON
ajfa-283	91	2	nissim & thomas	ORG
ajfa-283	91	3	september 2002	DATE
ajfa-283	91	4	10	CARDINAL
ajfa-283	94	1	second	ORDINAL
ajfa-283	95	1	liu	PERSON
ajfa-283	95	2	nissim & thomas	ORG
ajfa-283	95	3	2007	DATE
ajfa-283	97	1	huang	PERSON
ajfa-283	97	2	tsai	PERSON
ajfa-283	97	3	chen	PERSON
ajfa-283	97	4	2007	DATE
ajfa-283	99	1	schaumburg	GPE
ajfa-283	99	2	2008	DATE
ajfa-283	100	1	asain journal of finance & accounting	ORG
ajfa-283	100	2	2010	DATE
ajfa-283	100	3	2	CARDINAL
ajfa-283	100	4	1	CARDINAL
ajfa-283	100	5	india	GPE
ajfa-283	101	1	alexander	PERSON
ajfa-283	101	2	ivan	PERSON
ajfa-283	101	3	2007	DATE
ajfa-283	102	1	gill	ORG
ajfa-283	102	2	2003	DATE
ajfa-283	104	1	dhankar & kumar	ORG
ajfa-283	104	2	2007	DATE
ajfa-283	107	1	indian	NORP
ajfa-283	108	1	pandey	PERSON
ajfa-283	108	2	2009a	DATE
ajfa-283	108	3	india	GPE
ajfa-283	108	4	1990-07	DATE
ajfa-283	109	1	indian	NORP
ajfa-283	112	1	pandey	PERSON
ajfa-283	112	2	2009b	DATE
ajfa-283	112	3	indian	NORP
ajfa-283	113	1	three	CARDINAL
ajfa-283	116	1	asain journal of finance & accounting	ORG
ajfa-283	116	2	2010	DATE
ajfa-283	116	3	2	CARDINAL
ajfa-283	116	4	1	CARDINAL
ajfa-283	118	1	1	CARDINAL
ajfa-283	118	2	2	CARDINAL
ajfa-283	119	1	3	CARDINAL
ajfa-283	119	2	one	CARDINAL
ajfa-283	120	1	indian	NORP
ajfa-283	121	1	3	CARDINAL
ajfa-283	121	2	six	CARDINAL
ajfa-283	121	3	brazil	GPE
ajfa-283	121	4	russia	GPE
ajfa-283	121	5	india	GPE
ajfa-283	121	6	china	GPE
ajfa-283	121	7	south korea	GPE
ajfa-283	121	8	south africa	GPE
ajfa-283	122	1	thomson reuters datastream	ORG
ajfa-283	122	2	5	CARDINAL
ajfa-283	123	1	thomson reutors datastream	ORG
ajfa-283	125	1	1993-2007	DATE
ajfa-283	125	2	15 years	DATE
ajfa-283	126	1	1	CARDINAL
ajfa-283	126	2	250	CARDINAL
ajfa-283	126	3	the basis of year	DATE
ajfa-283	126	4	the last sample year	DATE
ajfa-283	126	5	2007	DATE
ajfa-283	127	1	brazil	GPE
ajfa-283	127	2	south africa	GPE
ajfa-283	127	3	195	CARDINAL
ajfa-283	127	4	253	CARDINAL
ajfa-283	127	5	2	CARDINAL
ajfa-283	127	6	at least 7 years	DATE
ajfa-283	127	7	3	CARDINAL
ajfa-283	127	8	20	CARDINAL
ajfa-283	127	9	a particular year	DATE
ajfa-283	127	10	that year	DATE
ajfa-283	128	1	4	CARDINAL
ajfa-283	128	2	finance & accounting	ORG
ajfa-283	128	3	2010	DATE
ajfa-283	128	4	2	CARDINAL
ajfa-283	128	5	1	CARDINAL
ajfa-283	128	6	77 given year	DATE
ajfa-283	129	1	russia	GPE
ajfa-283	130	1	three	CARDINAL
ajfa-283	131	1	india	GPE
ajfa-283	133	1	the end of march	DATE
ajfa-283	133	2	each sample year	DATE
ajfa-283	134	1	india	GPE
ajfa-283	135	1	financial year	DATE
ajfa-283	135	2	april of year t to march of year	DATE
ajfa-283	135	3	india	GPE
ajfa-283	136	1	indian	NORP
ajfa-283	137	1	13	CARDINAL
ajfa-283	137	2	20	CARDINAL
ajfa-283	137	3	bombay stock exchange	ORG
ajfa-283	137	4	500	CARDINAL
ajfa-283	137	5	4	CARDINAL
ajfa-283	138	1	two	CARDINAL
ajfa-283	138	2	five	CARDINAL
ajfa-283	139	1	5 12	CARDINAL
ajfa-283	139	2	5	CARDINAL
ajfa-283	140	1	india	GPE
ajfa-283	140	2	brazil	GPE
ajfa-283	140	3	195	CARDINAL
ajfa-283	140	4	195	CARDINAL
ajfa-283	140	5	russia	GPE
ajfa-283	140	6	75	CARDINAL
ajfa-283	140	7	india	GPE
ajfa-283	140	8	145	CARDINAL
ajfa-283	140	9	china	GPE
ajfa-283	140	10	200	CARDINAL
ajfa-283	140	11	south korea	GPE
ajfa-283	140	12	931 200	CARDINAL
ajfa-283	140	13	253 253	CARDINAL
ajfa-283	140	14	asain journal of finance & accounting issn	ORG
ajfa-283	140	15	2010	DATE
ajfa-283	140	16	2	CARDINAL
ajfa-283	140	17	1	CARDINAL
ajfa-283	140	18	6	CARDINAL
ajfa-283	140	19	india	GPE
ajfa-283	142	1	1	CARDINAL
ajfa-283	142	2	12 2	CARDINAL
ajfa-283	142	3	12 3	CARDINAL
ajfa-283	142	4	chemical & petrochemical	ORG
ajfa-283	142	5	12	CARDINAL
ajfa-283	142	6	12 5	CARDINAL
ajfa-283	142	7	12 6	CARDINAL
ajfa-283	142	8	12 7	CARDINAL
ajfa-283	142	9	12 8	CARDINAL
ajfa-283	142	10	12 9	CARDINAL
ajfa-283	142	11	12 10	CARDINAL
ajfa-283	142	12	12 11	CARDINAL
ajfa-283	142	13	6 12	CARDINAL
ajfa-283	142	14	7 13	DATE
ajfa-283	142	15	12 4	DATE
ajfa-283	143	1	one	CARDINAL
ajfa-283	144	1	three	CARDINAL
ajfa-283	145	1	each year	DATE
ajfa-283	146	1	each year	DATE
ajfa-283	147	1	mse	ORG
ajfa-283	147	2	thail asain	ORG
ajfa-283	147	3	journal of finance & accounting	ORG
ajfa-283	147	4	2010	DATE
ajfa-283	147	5	2	CARDINAL
ajfa-283	147	6	1	CARDINAL
ajfa-283	147	7	79	CARDINAL
ajfa-283	149	1	ols	ORG
ajfa-283	149	2	 ititttit p 	PERSON
ajfa-283	149	3	1	CARDINAL
ajfa-283	149	4	year t	DATE
ajfa-283	150	1	zero	CARDINAL
ajfa-283	151	1	1	CARDINAL
ajfa-283	152	1	year	DATE
ajfa-283	152	2	year	DATE
ajfa-283	152	3	7 for base year	DATE
ajfa-283	153	1	1	CARDINAL
ajfa-283	154	1	2	CARDINAL
ajfa-283	154	2	1	CARDINAL
ajfa-283	154	3	gls	ORG
ajfa-283	156	1	2	CARDINAL
ajfa-283	157	1	2	CARDINAL
ajfa-283	157	2	8	CARDINAL
ajfa-283	162	1	journal of finance & accounting	ORG
ajfa-283	162	2	2010	DATE
ajfa-283	162	3	2	CARDINAL
ajfa-283	162	4	1	CARDINAL
ajfa-283	162	5	2	CARDINAL
ajfa-283	163	1	liu	PERSON
ajfa-283	163	2	nissim	PERSON
ajfa-283	163	3	thomas	PERSON
ajfa-283	163	4	2002	DATE
ajfa-283	163	5	zero	CARDINAL
ajfa-283	167	1		GPE
ajfa-283	167	2		GPE
ajfa-283	170	1		GPE
ajfa-283	171	1		GPE
ajfa-283	171	2		GPE
ajfa-283	173	1	zero	CARDINAL
ajfa-283	173	2		GPE
ajfa-283	173	3		GPE
ajfa-283	176	1		GPE
ajfa-283	177	1		GPE
ajfa-283	177	2		GPE
ajfa-283	179	1		PERSON
ajfa-283	179	2		NORP
ajfa-283	180	1		PERSON
ajfa-283	180	2		NORP
ajfa-283	180	3		PERSON
ajfa-283	180	4		GPE
ajfa-283	181	1		GPE
ajfa-283	183	1		GPE
ajfa-283	183	2		GPE
ajfa-283	183	3		GPE
ajfa-283	184	1		NORP
ajfa-283	190	1	1	CARDINAL
ajfa-283	190	2	3a	CARDINAL
ajfa-283	191	1	s.t. 0	PERSON
ajfa-283	191	2		GPE
ajfa-283	192	1		GPE
ajfa-283	194	1		GPE
ajfa-283	194	2		GPE
ajfa-283	194	3		GPE
ajfa-283	195	1		NORP
ajfa-283	196	1	3b	CARDINAL
ajfa-283	196	2	3a	CARDINAL
ajfa-283	196	3	3b	CARDINAL
ajfa-283	197	1		GPE
ajfa-283	197	2		GPE
ajfa-283	197	3		GPE
ajfa-283	198	1		ORG
ajfa-283	199	1		GPE
ajfa-283	200	1		GPE
ajfa-283	201	1		GPE
ajfa-283	204	1		GPE
ajfa-283	205	1		GPE
ajfa-283	205	2		GPE
ajfa-283	205	3		NORP
ajfa-283	205	4		GPE
ajfa-283	205	5		GPE
ajfa-283	208	1		GPE
ajfa-283	209	1		GPE
ajfa-283	209	2		GPE
ajfa-283	209	3		ORG
ajfa-283	209	4		GPE
ajfa-283	209	5		GPE
ajfa-283	209	6		GPE
ajfa-283	209	7		GPE
ajfa-283	209	8		GPE
ajfa-283	209	9		GPE
ajfa-283	209	10		GPE
ajfa-283	210	1		ORG
ajfa-283	211	1		GPE
ajfa-283	212	1		GPE
ajfa-283	214	1		GPE
ajfa-283	215	1		GPE
ajfa-283	215	2		GPE
ajfa-283	216	1		NORP
ajfa-283	216	2		GPE
ajfa-283	216	3		GPE
ajfa-283	219	1		GPE
ajfa-283	220	1		GPE
ajfa-283	220	2		GPE
ajfa-283	221	1		ORG
ajfa-283	222	1		GPE
ajfa-283	223	1		GPE
ajfa-283	225	1		GPE
ajfa-283	226	1		GPE
ajfa-283	226	2		GPE
ajfa-283	227	1		NORP
ajfa-283	227	2		GPE
ajfa-283	227	3		GPE
ajfa-283	227	4		GPE
ajfa-283	228	1		ORG
ajfa-283	229	1		GPE
ajfa-283	230	1		GPE
ajfa-283	232	1		GPE
ajfa-283	233	1		GPE
ajfa-283	233	2		GPE
ajfa-283	234	1		ORG
ajfa-283	235	1		GPE
ajfa-283	236	1		GPE
ajfa-283	237	1		GPE
ajfa-283	239	1		GPE
ajfa-283	239	2		GPE
ajfa-283	239	3		GPE
ajfa-283	240	1		ORG
ajfa-283	241	1		GPE
ajfa-283	242	1		GPE
ajfa-283	244	1		GPE
ajfa-283	245	1		GPE
ajfa-283	245	2		GPE
ajfa-283	245	3		NORP
ajfa-283	248	1		GPE
ajfa-283	248	2	1	CARDINAL
ajfa-283	248	3	1	CARDINAL
ajfa-283	248	4	22	CARDINAL
ajfa-283	248	5	4	CARDINAL
ajfa-283	248	6	finance & accounting	ORG
ajfa-283	248	7	2010	DATE
ajfa-283	249	1	2	CARDINAL
ajfa-283	249	2	1	CARDINAL
ajfa-283	249	3		GPE
ajfa-283	249	4		GPE
ajfa-283	250	1		GPE
ajfa-283	252	1		GPE
ajfa-283	253	1		GPE
ajfa-283	253	2		GPE
ajfa-283	254	1		ORG
ajfa-283	255	1		GPE
ajfa-283	256	1		GPE
ajfa-283	258	1		GPE
ajfa-283	259	1		GPE
ajfa-283	259	2		GPE
ajfa-283	259	3		NORP
ajfa-283	264	1	5	CARDINAL
ajfa-283	267	1	next year	DATE
ajfa-283	267	2	gls	ORG
ajfa-283	268	1	6	CARDINAL
ajfa-283	269	1	 	PERSON
ajfa-283	271	1	6	CARDINAL
ajfa-283	273	1	mse	ORG
ajfa-283	277	1	asain journal of finance & accounting	ORG
ajfa-283	277	2	2010	DATE
ajfa-283	277	3	2	CARDINAL
ajfa-283	277	4	1	CARDINAL
ajfa-283	277	5	82	CARDINAL
ajfa-283	278	1	y	GPE
ajfa-283	278	2		GPE
ajfa-283	278	3		NORP
ajfa-283	278	4	1 2	CARDINAL
ajfa-283	279	1	0	CARDINAL
ajfa-283	280	1	thail	PERSON
ajfa-283	286	1		GPE
ajfa-283	286	2		NORP
ajfa-283	286	3	1 2 1 2 1 2	QUANTITY
ajfa-283	286	4	two	CARDINAL
ajfa-283	287	1	three multiples viz	QUANTITY
ajfa-283	289	1	india	GPE
ajfa-283	289	2	china	GPE
ajfa-283	289	3	south korea	GPE
ajfa-283	290	1	table1	GPE
ajfa-283	290	2	three	CARDINAL
ajfa-283	290	3	asian	NORP
ajfa-283	292	1	india	GPE
ajfa-283	292	2	china	GPE
ajfa-283	292	3	two	CARDINAL
ajfa-283	292	4	non asian	NORP
ajfa-283	292	5	brazil	GPE
ajfa-283	292	6	south africa	GPE
ajfa-283	293	1	finance & accounting	ORG
ajfa-283	293	2	2010	DATE
ajfa-283	293	3	2	CARDINAL
ajfa-283	293	4	1	CARDINAL
ajfa-283	294	1	5	CARDINAL
ajfa-283	294	2	i.	PERSON
ajfa-283	296	1	three	CARDINAL
ajfa-283	297	1	1	CARDINAL
ajfa-283	297	2	9	CARDINAL
ajfa-283	298	1	2211	CARDINAL
ajfa-283	298	2	9	CARDINAL
ajfa-283	299	1	year	DATE
ajfa-283	299	2	year	DATE
ajfa-283	299	3	base year	DATE
ajfa-283	300	1	9	CARDINAL
ajfa-283	302	1	10	CARDINAL
ajfa-283	306	1		NORP
ajfa-283	306	2	2	CARDINAL
ajfa-283	306	3	journal of finance & accounting	ORG
ajfa-283	306	4	2010	DATE
ajfa-283	306	5	2	CARDINAL
ajfa-283	306	6	1	CARDINAL
ajfa-283	306	7	10	CARDINAL
ajfa-283	306	8		GPE
ajfa-283	306	9		GPE
ajfa-283	309	1		GPE
ajfa-283	310	1		GPE
ajfa-283	310	2		GPE
ajfa-283	313	1	10	CARDINAL
ajfa-283	314	1	mse	ORG
ajfa-283	315	1	2	CARDINAL
ajfa-283	316	1	india	GPE
ajfa-283	316	2	china	GPE
ajfa-283	318	1	india	GPE
ajfa-283	318	2	china	GPE
ajfa-283	319	1	three	CARDINAL
ajfa-283	319	2	two	CARDINAL
ajfa-283	321	1	1	CARDINAL
ajfa-283	321	2	india	GPE
ajfa-283	322	1	china	GPE
ajfa-283	322	2	south korea	GPE
ajfa-283	323	1	brazil	GPE
ajfa-283	323	2	south africa	GPE
ajfa-283	324	1	south africa	GPE
ajfa-283	324	2	brazil	GPE
ajfa-283	325	1	brazil	GPE
ajfa-283	325	2	south africa	GPE
ajfa-283	326	1	finance & accounting	ORG
ajfa-283	326	2	2010	DATE
ajfa-283	326	3	2	CARDINAL
ajfa-283	326	4	1	CARDINAL
ajfa-283	327	1	penman	ORG
ajfa-283	327	2	1997	DATE
ajfa-283	329	1	pandey	PERSON
ajfa-283	329	2	2009	DATE
ajfa-283	331	1	6	CARDINAL
ajfa-283	331	2	indian	NORP
ajfa-283	331	3	indian	NORP
ajfa-283	335	1	mse	ORG
ajfa-283	339	1	india	GPE
ajfa-283	339	2	section 3	DATE
ajfa-283	340	1	table3	ORG
ajfa-283	341	1	each sample year	DATE
ajfa-283	341	2	journal of finance & accounting	ORG
ajfa-283	341	3	2010	DATE
ajfa-283	341	4	2	CARDINAL
ajfa-283	341	5	1	CARDINAL
ajfa-283	341	6	86	CARDINAL
ajfa-283	344	1	indian	NORP
ajfa-283	347	1	7	CARDINAL
ajfa-283	348	1	russia	GPE
ajfa-283	349	1	two	CARDINAL
ajfa-283	349	2	mse	ORG
ajfa-283	350	1	three	CARDINAL
ajfa-283	351	1	asian	NORP
ajfa-283	351	2	india	GPE
ajfa-283	351	3	china	GPE
ajfa-283	351	4	south korea	GPE
ajfa-283	351	5	brazil	GPE
ajfa-283	351	6	south africa	GPE
ajfa-283	352	1	second	ORDINAL
ajfa-283	352	2	india	GPE
ajfa-283	352	3	china	GPE
ajfa-283	352	4	brazil	GPE
ajfa-283	352	5	south korea	GPE
ajfa-283	352	6	south africa	GPE
ajfa-283	355	1	penman	ORG
ajfa-283	355	2	1997	DATE
ajfa-283	356	1	asain journal of finance & accounting issn	ORG
ajfa-283	356	2	2010	DATE
ajfa-283	356	3	2	CARDINAL
ajfa-283	356	4	1	CARDINAL
ajfa-283	356	5	indian	NORP
ajfa-283	360	1	indian	NORP
ajfa-283	365	1	1	CARDINAL
ajfa-283	365	2	alexander	PERSON
ajfa-283	365	3	evan	PERSON
ajfa-283	365	4	2007	DATE
ajfa-283	365	5	2003	DATE
ajfa-283	365	6	dhankar	PERSON
ajfa-283	365	7	kumar	PERSON
ajfa-283	365	8	2007	DATE
ajfa-283	365	9	pandey	PERSON
ajfa-283	365	10	2009	DATE
ajfa-283	366	1	2	CARDINAL
ajfa-283	366	2	baskin	GPE
ajfa-283	366	3	1981	DATE
ajfa-283	366	4	alford	PERSON
ajfa-283	366	5	1992	DATE
ajfa-283	366	6	kaplan	PERSON
ajfa-283	366	7	1995	DATE
ajfa-283	366	8	penman	PERSON
ajfa-283	366	9	1996	DATE
ajfa-283	366	10	penman	PERSON
ajfa-283	366	11	1997	DATE
ajfa-283	366	12	1998	DATE
ajfa-283	366	13	baker	PERSON
ajfa-283	366	14	1999	DATE
ajfa-283	366	15	beatty	PERSON
ajfa-283	366	16	thompson	ORG
ajfa-283	366	17	1999	DATE
ajfa-283	366	18	kim	PERSON
ajfa-283	366	19	1999	DATE
ajfa-283	366	20	liu	PERSON
ajfa-283	366	21	nissim	PERSON
ajfa-283	366	22	thomas (2002	PERSON
ajfa-283	366	23	liu	PERSON
ajfa-283	366	24	nissim	PERSON
ajfa-283	366	25	thomas	PERSON
ajfa-283	366	26	2007	DATE
ajfa-283	366	27	huang	PERSON
ajfa-283	366	28	tsai	PERSON
ajfa-283	366	29	cheng	PERSON
ajfa-283	366	30	schaumburg	GPE
ajfa-283	366	31	2008	DATE
ajfa-283	367	1	3	CARDINAL
ajfa-283	367	2	thomson reuters datastream	ORG
ajfa-283	367	3	177	CARDINAL
ajfa-283	367	4	60	CARDINAL
ajfa-283	368	1	4. bse 500	CARDINAL
ajfa-283	368	2	bombay stock exchange	ORG
ajfa-283	368	3	500	CARDINAL
ajfa-283	369	1	august 9, 1999	DATE
ajfa-283	370	1	nearly 93%	PERCENT
ajfa-283	371	1	20	CARDINAL
ajfa-283	372	1	august 16, 2005	DATE
ajfa-283	373	1	asain journal of finance & accounting issn	ORG
ajfa-283	373	2	2010	DATE
ajfa-283	373	3	2	CARDINAL
ajfa-283	373	4	1	CARDINAL
ajfa-283	373	5	88 5	DATE
ajfa-283	374	1	indian	NORP
ajfa-283	374	2	more than $5 billion	MONEY
ajfa-283	377	1	6	CARDINAL
ajfa-283	378	1	india	GPE
ajfa-283	378	2	15% + 7.5%	PERCENT
ajfa-283	378	3	+ 3%	PERCENT
ajfa-283	379	1	7	CARDINAL
ajfa-283	379	2	1	CARDINAL
ajfa-283	379	3		NORP
ajfa-283	379	4	itp  	PERSON
ajfa-283	379	5	8	CARDINAL
ajfa-283	380	1	white's (	ORG
ajfa-283	380	2	1980	DATE
ajfa-283	380	3	kelejian	NORP
ajfa-283	380	4	1982	DATE
ajfa-283	380	5	1995	DATE
ajfa-283	384	1	1%	PERCENT
ajfa-283	384	2	5%	PERCENT
ajfa-283	385	1	a.	PERSON
ajfa-283	385	2	1992).the	CARDINAL
ajfa-283	386	1	30	CARDINAL
ajfa-283	386	2	94–108 anthony	PERSON
ajfa-283	386	3	e. bopp	PERSON
ajfa-283	387	1	1985	DATE
ajfa-283	389	1	31	DATE
ajfa-283	389	2	1492-1498	DATE
ajfa-283	389	3	m., & ruback	ORG
ajfa-283	389	4	r.	PERSON
ajfa-283	389	5	1999	DATE
ajfa-283	391	1	harvard university	ORG
ajfa-283	391	2	cambridge	GPE
ajfa-283	391	3	ma beatty	PERSON
ajfa-283	391	4	r.p.	GPE
ajfa-283	391	5	riffe,	GPE
ajfa-283	391	6	s.m.	GPE
ajfa-283	391	7	& thompson	ORG
ajfa-283	391	8	r.	PERSON
ajfa-283	391	9	1999).the	CARDINAL
ajfa-283	392	1	13	CARDINAL
ajfa-283	392	2	177–199	CARDINAL
ajfa-283	392	3	j., & bakin	ORG
ajfa-283	392	4	1981	DATE
ajfa-283	394	1	the asain journal of finance & accounting issn	ORG
ajfa-283	394	2	2010	DATE
ajfa-283	394	3	2	CARDINAL
ajfa-283	394	4	1	CARDINAL
ajfa-283	394	5	89	CARDINAL
ajfa-283	394	6	56	CARDINAL
ajfa-283	394	7	38	CARDINAL
ajfa-283	395	1	copeland	ORG
ajfa-283	395	2	t.	GPE
ajfa-283	395	3	koller	ORG
ajfa-283	395	4	t., & murrin	ORG
ajfa-283	396	1	j. (1994	ORG
ajfa-283	398	1	new york	GPE
ajfa-283	398	2	willey da	PERSON
ajfa-283	398	3	e. (2011	DATE
ajfa-283	400	1	14	CARDINAL
ajfa-283	400	2	161	CARDINAL
ajfa-283	400	3	1996	DATE
ajfa-283	401	1	damodaran	PERSON
ajfa-283	402	1	new york	GPE
ajfa-283	402	2	willey huang	PERSON
ajfa-283	402	3	tsai	PERSON
ajfa-283	402	4	c.h.	GPE
ajfa-283	402	5	& chen	PERSON
ajfa-283	402	6	c.r.	GPE
ajfa-283	402	7	2007	DATE
ajfa-283	404	1	6	CARDINAL
ajfa-283	404	2	no.1	ORG
ajfa-283	404	3	11	CARDINAL
ajfa-283	404	4	i.	PERSON
ajfa-283	404	5	alexander	PERSON
ajfa-283	404	6	k.	PERSON
ajfa-283	404	7	2007	DATE
ajfa-283	405	1	russia	GPE
ajfa-283	406	1	moscow	GPE
ajfa-283	406	2	russia kaplan	GPE
ajfa-283	406	3	s. n., & ruback	PERSON
ajfa-283	406	4	r. s.	PERSON
ajfa-283	406	5	1995	DATE
ajfa-283	408	1	50	CARDINAL
ajfa-283	408	2	1059–1093 kim	PERSON
ajfa-283	408	3	m., & ritter	ORG
ajfa-283	408	4	1999	DATE
ajfa-283	409	1	ipos	ORG
ajfa-283	410	1	journal of financial economics	ORG
ajfa-283	410	2	53	DATE
ajfa-283	410	3	409–37	CARDINAL
ajfa-283	411	1	koutroumanidis	PERSON
ajfa-283	411	2	t.	GPE
ajfa-283	411	3	l., & sylaois	ORG
ajfa-283	411	4	g.k.	GPE
ajfa-283	412	1	1986).the	CARDINAL
ajfa-283	412	2	fisher	ORG
ajfa-283	413	1	68	CARDINAL
ajfa-283	413	2	674	CARDINAL
ajfa-283	413	3	j.	PERSON
ajfa-283	413	4	d., & thomas	ORG
ajfa-283	413	5	j.	PERSON
ajfa-283	414	1	40	CARDINAL
ajfa-283	414	2	135	CARDINAL
ajfa-283	414	3	j., nissim	ORG
ajfa-283	414	4	d., & thomas	ORG
ajfa-283	414	5	j.	PERSON
ajfa-283	414	6	2002b	DATE
ajfa-283	416	1	anderson graduate school of management	ORG
ajfa-283	416	2	university of california	ORG
ajfa-283	416	3	los angeles	GPE
ajfa-283	417	1	liu	PERSON
ajfa-283	417	2	j., nissim	PERSON
ajfa-283	417	3	d., & thomas	ORG
ajfa-283	417	4	j.	PERSON
ajfa-283	417	5	2007	DATE
ajfa-283	418	1	financial analyst journal	ORG
ajfa-283	418	2	63	CARDINAL
ajfa-283	418	3	56-65	DATE
ajfa-283	419	1	2000).business	CARDINAL
ajfa-283	419	2	2nd	ORDINAL
ajfa-283	420	1	cincinnati	GPE
ajfa-283	420	2	ohio	GPE
ajfa-283	420	3	south western college publishing	ORG
ajfa-283	420	4	penman	ORG
ajfa-283	420	5	s. h.	PERSON
ajfa-283	420	6	1996a	DATE
ajfa-283	422	1	34	CARDINAL
ajfa-283	422	2	253	CARDINAL
ajfa-283	422	3	s. h. (	PERSON
ajfa-283	424	1	columbia university	ORG
ajfa-283	424	2	journal of finance & accounting	ORG
ajfa-283	424	3	2010	DATE
ajfa-283	424	4	2	CARDINAL
ajfa-283	424	5	1	CARDINAL
ajfa-283	424	6	90	CARDINAL
ajfa-283	424	7	s. & pandey, a.	ORG
ajfa-283	424	8	2009	DATE
ajfa-283	425	1	india	GPE
ajfa-283	425	2	1990-2007	DATE
ajfa-283	426	1	asian academy of management journal of accounting	ORG
ajfa-283	426	2	5	CARDINAL
ajfa-283	426	3	31-65	DATE
ajfa-283	426	4	s. & pandey, a.	ORG
ajfa-283	426	5	2010	DATE
ajfa-283	427	1	india	GPE
ajfa-283	428	1	asian academy of management journal of accounting	ORG
ajfa-283	428	2	6	CARDINAL
ajfa-283	428	3	89	CARDINAL
ajfa-283	428	4	s. c.	PERSON
ajfa-283	428	5	1998	DATE
ajfa-283	430	1	cornell university	ORG
ajfa-283	430	2	ithaca	GPE
ajfa-283	430	3	ny thomas	PERSON
ajfa-283	430	4	dougan	PERSON
ajfa-283	431	1	1986	DATE
ajfa-283	432	1	fisher	ORG
ajfa-283	433	1	68	CARDINAL
ajfa-283	433	2	674	CARDINAL
ajfa-283	433	3	1	CARDINAL
ajfa-283	433	4	india	GPE
ajfa-283	433	5	245.371	ORG
ajfa-283	433	6	83.427	CARDINAL
ajfa-283	433	7	brazil	GPE
ajfa-283	433	8	south korea	GPE
ajfa-283	435	1	thail	PERSON
ajfa-283	435	2	india	GPE
ajfa-283	435	3	0.392 0.387 0.434	MONEY
ajfa-283	435	4	china	GPE
ajfa-283	435	5	brazil	GPE
ajfa-283	435	6	0.427 0.429	MONEY
ajfa-283	435	7	south korea	GPE
ajfa-283	435	8	0.325 0.656	CARDINAL
ajfa-283	435	9	south africa	GPE
ajfa-283	435	10	0.288 0.348 0.398 asain journal of finance & accounting	MONEY
ajfa-283	435	11	2010	DATE
ajfa-283	435	12	2	CARDINAL
ajfa-283	435	13	1	CARDINAL
ajfa-283	435	14	91	CARDINAL
ajfa-283	435	15	2	CARDINAL
ajfa-283	435	16	india	GPE
ajfa-283	435	17	257.125 255.150	MONEY
ajfa-283	435	18	126.842 83.142	MONEY
ajfa-283	435	19	82.239	CARDINAL
ajfa-283	435	20	brazil	GPE
ajfa-283	435	21	325.810 643227.393	DATE
ajfa-283	435	22	1090.400	CARDINAL
ajfa-283	435	23	south korea	GPE
ajfa-283	435	24	4268.134	CARDINAL
ajfa-283	436	1	south africa	GPE
ajfa-283	436	2	229.338	CARDINAL
ajfa-283	436	3	684.993	MONEY
ajfa-283	436	4	3	CARDINAL
ajfa-283	436	5	india	GPE
ajfa-283	436	6	290.91	CARDINAL
ajfa-283	436	7	322.321	CARDINAL
ajfa-283	436	8	0.387	MONEY
ajfa-283	436	9	678.838	CARDINAL
ajfa-283	436	10	266.736	MONEY
ajfa-283	436	11	0.434	CARDINAL
ajfa-283	436	12	9166.62	CARDINAL
ajfa-283	436	13	0.825	CARDINAL
ajfa-283	436	14	257.125	MONEY
ajfa-283	436	15	0.389	CARDINAL
ajfa-283	436	16	332.357 255.150	MONEY
ajfa-283	437	1	http://creativecommons.org/licenses/by/3.0/	ORG
ajfa-283	438	1	thail	PERSON
ajfa-283	438	2	india	GPE
ajfa-283	438	3	0.395	CARDINAL
ajfa-283	438	4	china	GPE
ajfa-283	438	5	0.527 0.526	QUANTITY
ajfa-283	438	6	brazil	GPE
ajfa-283	438	7	0.235 0.998 0.423	MONEY
ajfa-283	438	8	south korea	GPE
ajfa-283	438	9	0.575	MONEY
ajfa-283	438	10	south africa	GPE
ajfa-283	438	11	0.359 0.569	MONEY