id	sid	eid	entity	type
ajfa-3641	1	1	microsoft	ORG
ajfa-3641	1	2	2013-05-06-writer2-new.doc asian	PERCENT
ajfa-3641	1	3	journal of finance & accounting	ORG
ajfa-3641	1	4	5	CARDINAL
ajfa-3641	1	5	1 www.macrothink.org/ajfa 334	QUANTITY
ajfa-3641	1	6	taichung city	GPE
ajfa-3641	1	7	taiwan e	GPE
ajfa-3641	1	8	yfwang2@pu.edu.tw yu-ting huang ph	PERSON
ajfa-3641	1	9	chung yuan christian	ORG
ajfa-3641	1	10	chung li city	PERSON
ajfa-3641	1	11	taiwan e	GPE
ajfa-3641	1	12	may 8, 2013	DATE
ajfa-3641	1	13	may 16, 2013	DATE
ajfa-3641	1	14	june 1, 2013	DATE
ajfa-3641	2	1	cfo	ORG
ajfa-3641	6	1	asian	NORP
ajfa-3641	6	2	finance & accounting	ORG
ajfa-3641	7	1	5	CARDINAL
ajfa-3641	7	2	1	CARDINAL
ajfa-3641	7	3	335 1	CARDINAL
ajfa-3641	10	1	sec	ORG
ajfa-3641	11	1	cfos	ORG
ajfa-3641	11	2	first	ORDINAL
ajfa-3641	15	1	cfos	ORG
ajfa-3641	21	1	three	CARDINAL
ajfa-3641	22	1	first	ORDINAL
ajfa-3641	23	1	second	ORDINAL
ajfa-3641	25	1	section 2	LAW
ajfa-3641	26	1	section 3	LAW
ajfa-3641	27	1	section 4	LAW
ajfa-3641	28	1	section 5	LAW
ajfa-3641	28	2	2	CARDINAL
ajfa-3641	28	3	cfo	ORG
ajfa-3641	29	1	two	CARDINAL
ajfa-3641	30	1	2.1	CARDINAL
ajfa-3641	30	2	cfo	ORG
ajfa-3641	31	1	asian	NORP
ajfa-3641	31	2	finance & accounting	ORG
ajfa-3641	31	3	5	CARDINAL
ajfa-3641	31	4	1	CARDINAL
ajfa-3641	31	5	336	CARDINAL
ajfa-3641	31	6	plumlee	PERSON
ajfa-3641	31	7	yohn 2010	DATE
ajfa-3641	31	8	nagarajan	ORG
ajfa-3641	31	9	carey 2008	PERSON
ajfa-3641	31	10	2007	DATE
ajfa-3641	31	11	2007a	DATE
ajfa-3641	31	12	2007b	DATE
ajfa-3641	31	13	2008	DATE
ajfa-3641	31	14	li	PERSON
ajfa-3641	31	15	wang 2006	PERSON
ajfa-3641	33	1	2010	DATE
ajfa-3641	33	2	collins et al	PERSON
ajfa-3641	33	3	2009	DATE
ajfa-3641	33	4	2008	DATE
ajfa-3641	33	5	2006	DATE
ajfa-3641	33	6	desai et al	PERSON
ajfa-3641	33	7	2006	DATE
ajfa-3641	33	8	srinivasan 2005	DATE
ajfa-3641	36	1	2.2	CARDINAL
ajfa-3641	36	2	plumlee	PERSON
ajfa-3641	36	3	2010	DATE
ajfa-3641	36	4	2008	DATE
ajfa-3641	36	5	nagarajan	ORG
ajfa-3641	36	6	carey 2008	PERSON
ajfa-3641	36	7	li	PERSON
ajfa-3641	36	8	wang 2006	PERSON
ajfa-3641	46	1	3	CARDINAL
ajfa-3641	46	2	u.s.	GPE
ajfa-3641	46	3	annual	DATE
ajfa-3641	46	4	november 2004	DATE
ajfa-3641	46	5	december 2005	DATE
ajfa-3641	48	1	3.1	CARDINAL
ajfa-3641	48	2	first	ORDINAL
ajfa-3641	49	1	10-ks	MONEY
ajfa-3641	52	1	asian	NORP
ajfa-3641	52	2	finance & accounting	ORG
ajfa-3641	52	3	5	CARDINAL
ajfa-3641	52	4	1	CARDINAL
ajfa-3641	52	5	337	CARDINAL
ajfa-3641	52	6	cfo	ORG
ajfa-3641	52	7	sec	ORG
ajfa-3641	52	8	10-k	QUANTITY
ajfa-3641	52	9	10-k	QUANTITY
ajfa-3641	52	10	november 2004 through december 2005	DATE
ajfa-3641	55	1	annual	DATE
ajfa-3641	56	1	3.2	CARDINAL
ajfa-3641	56	2	cfo	ORG
ajfa-3641	57	1	1	CARDINAL
ajfa-3641	57	2	1(,76543210	CARDINAL
ajfa-3641	57	3	 	PERSON
ajfa-3641	57	4	1	CARDINAL
ajfa-3641	57	5	cfo	ORG
ajfa-3641	57	6	0	CARDINAL
ajfa-3641	57	7	icw	PERSON
ajfa-3641	57	8	1	CARDINAL
ajfa-3641	57	9	0	CARDINAL
ajfa-3641	57	10	one-year	DATE
ajfa-3641	57	11	1	CARDINAL
ajfa-3641	57	12	less than zero	CARDINAL
ajfa-3641	57	13	0	CARDINAL
ajfa-3641	57	14	1	CARDINAL
ajfa-3641	57	15	0	CARDINAL
ajfa-3641	58	1	3.3	CARDINAL
ajfa-3641	59	1	2	CARDINAL
ajfa-3641	60	1	kothari et al.	PERSON
ajfa-3641	60	2	2005	DATE
ajfa-3641	61	1	two	CARDINAL
ajfa-3641	61	2	the year	DATE
ajfa-3641	62	1	3	CARDINAL
ajfa-3641	63	1	2	CARDINAL
ajfa-3641	63	2	3	CARDINAL
ajfa-3641	63	3	2(,76543210	CARDINAL
ajfa-3641	63	4	 	PERSON
ajfa-3641	64	1	3	CARDINAL
ajfa-3641	64	2	7 6543210	CARDINAL
ajfa-3641	64	3	 	PERSON
ajfa-3641	64	4	1	CARDINAL
ajfa-3641	64	5	0	CARDINAL
ajfa-3641	64	6	1	CARDINAL
ajfa-3641	64	7	0	CARDINAL
ajfa-3641	64	8	1	CARDINAL
ajfa-3641	64	9	1	CARDINAL
ajfa-3641	64	10	the company asian journal of finance & accounting	ORG
ajfa-3641	64	11	5	CARDINAL
ajfa-3641	64	12	1	CARDINAL
ajfa-3641	64	13	338	CARDINAL
ajfa-3641	64	14	0	CARDINAL
ajfa-3641	65	1	4	CARDINAL
ajfa-3641	65	2	1	CARDINAL
ajfa-3641	65	3	two	CARDINAL
ajfa-3641	65	4	114	CARDINAL
ajfa-3641	65	5	174	CARDINAL
ajfa-3641	66	1	two	CARDINAL
ajfa-3641	67	1	icw	PERSON
ajfa-3641	67	2	0.01	CARDINAL
ajfa-3641	68	1	icw	PERSON
ajfa-3641	68	2	0.10	CARDINAL
ajfa-3641	71	1	1	CARDINAL
ajfa-3641	71	2	descriptive statistics internal control	ORG
ajfa-3641	71	3	0.561 1.000	MONEY
ajfa-3641	71	4	3.425	CARDINAL
ajfa-3641	71	5	0.205 0.010	CARDINAL
ajfa-3641	71	6	0.105 -0.204 -1.021	DATE
ajfa-3641	72	1	4.134	CARDINAL
ajfa-3641	72	2	4.022	CARDINAL
ajfa-3641	72	3	0.825 1.000	MONEY
ajfa-3641	72	4	1.000	CARDINAL
ajfa-3641	72	5	6.613	CARDINAL
ajfa-3641	72	6	7.064	MONEY
ajfa-3641	72	7	0.785	CARDINAL
ajfa-3641	72	8	1	CARDINAL
ajfa-3641	72	9	0.10	CARDINAL
ajfa-3641	72	10	0.05	CARDINAL
ajfa-3641	72	11	0.01	CARDINAL
ajfa-3641	73	1	2	CARDINAL
ajfa-3641	73	2	pearson	PRODUCT
ajfa-3641	74	1	icw	PERSON
ajfa-3641	76	1	vifs	PERSON
ajfa-3641	77	1	vifs	PERSON
ajfa-3641	77	2	1.8	CARDINAL
ajfa-3641	78	1	asian journal of finance & accounting	ORG
ajfa-3641	78	2	5	CARDINAL
ajfa-3641	78	3	1	CARDINAL
ajfa-3641	78	4	339	CARDINAL
ajfa-3641	78	5	2	CARDINAL
ajfa-3641	78	6	da icw growt	PERSON
ajfa-3641	78	7	0.006	CARDINAL
ajfa-3641	79	1	0.196	CARDINAL
ajfa-3641	79	2	0.025	CARDINAL
ajfa-3641	79	3	0.108 da -0.033	QUANTITY
ajfa-3641	79	4	0.004 0.024	CARDINAL
ajfa-3641	79	5	0.050 0.057 0.015	QUANTITY
ajfa-3641	79	6	icw	ORG
ajfa-3641	79	7	0.071	CARDINAL
ajfa-3641	79	8	0.237	CARDINAL
ajfa-3641	79	9	0.008	CARDINAL
ajfa-3641	79	10	0.045	CARDINAL
ajfa-3641	81	1	0.196	CARDINAL
ajfa-3641	81	2	0.237	CARDINAL
ajfa-3641	81	3	0.155	CARDINAL
ajfa-3641	81	4	0.025 0.033 -0.114 -0.029 -0.168* 0.408	PERCENT
ajfa-3641	81	5	0.126	CARDINAL
ajfa-3641	81	6	0.023	CARDINAL
ajfa-3641	82	1	0.255	CARDINAL
ajfa-3641	82	2	0.599	CARDINAL
ajfa-3641	82	3	0.111	CARDINAL
ajfa-3641	83	1	5 percent	PERCENT
ajfa-3641	84	1	3	CARDINAL
ajfa-3641	85	1	icw	PERSON
ajfa-3641	85	2	22.22%	PERCENT
ajfa-3641	86	1	3	CARDINAL
ajfa-3641	86	2	icw	PERSON
ajfa-3641	86	3	0.466	CARDINAL
ajfa-3641	86	4	0.01	CARDINAL
ajfa-3641	89	1	cfos	ORG
ajfa-3641	89	2	cfos	ORG
ajfa-3641	90	1	1	CARDINAL
ajfa-3641	90	2	4	CARDINAL
ajfa-3641	90	3	icw	PERSON
ajfa-3641	91	1	icw	PERSON
ajfa-3641	91	2	2	CARDINAL
ajfa-3641	91	3	icw	PERSON
ajfa-3641	91	4	3	CARDINAL
ajfa-3641	93	1	4	CARDINAL
ajfa-3641	94	1	asian	NORP
ajfa-3641	94	2	finance & accounting	ORG
ajfa-3641	94	3	5	CARDINAL
ajfa-3641	94	4	1	CARDINAL
ajfa-3641	94	5	340	CARDINAL
ajfa-3641	94	6	3	CARDINAL
ajfa-3641	94	7	cfo turnover panel a：classification	ORG
ajfa-3641	94	8	turnover 50(17.36%	PERCENT
ajfa-3641	94	9	112(38.89%	PERCENT
ajfa-3641	94	10	162(56.25%	PERCENT
ajfa-3641	94	11	64(22.22%	PERCENT
ajfa-3641	94	12	62(21.53%	PERCENT
ajfa-3641	94	13	114(39.58%	PERCENT
ajfa-3641	94	14	174(60.42%	PERCENT
ajfa-3641	94	15	288	CARDINAL
ajfa-3641	95	1	coef	PERSON
ajfa-3641	96	1	icw	PERSON
ajfa-3641	96	2	0.466 2.90	CARDINAL
ajfa-3641	96	3	0.413 2.32	CARDINAL
ajfa-3641	97	1	0.388 1.59	CARDINAL
ajfa-3641	99	1	0.738 1.55	CARDINAL
ajfa-3641	99	2	6.51%	PERCENT
ajfa-3641	100	1	288 1 asterisks *	QUANTITY
ajfa-3641	100	2	0.10	CARDINAL
ajfa-3641	100	3	0.05	CARDINAL
ajfa-3641	100	4	0.01	CARDINAL
ajfa-3641	101	1	one	CARDINAL
ajfa-3641	101	2	two	CARDINAL
ajfa-3641	102	1	4	CARDINAL
ajfa-3641	102	2	1	CARDINAL
ajfa-3641	102	3	2	CARDINAL
ajfa-3641	102	4	3	CARDINAL
ajfa-3641	103	1	coef	PERSON
ajfa-3641	104	1	t-value1 coef	DATE
ajfa-3641	105	1	coef	PERSON
ajfa-3641	106	1	icw	PERSON
ajfa-3641	106	2	0.657 1.55	CARDINAL
ajfa-3641	106	3	1.146 1.49	CARDINAL
ajfa-3641	106	4	0.366 0.55	MONEY
ajfa-3641	106	5	0.598 0.39 0.237	MONEY
ajfa-3641	106	6	bign －	PERSON
ajfa-3641	107	1	0.320 1.73	CARDINAL
ajfa-3641	107	2	1.59	CARDINAL
ajfa-3641	107	3	1.651 1.02	MONEY
ajfa-3641	108	1	3.86%	PERCENT
ajfa-3641	108	2	6.13%	PERCENT
ajfa-3641	108	3	5.93%	PERCENT
ajfa-3641	109	1	288	CARDINAL
ajfa-3641	109	2	126	CARDINAL
ajfa-3641	109	3	0.10	CARDINAL
ajfa-3641	109	4	0.05	CARDINAL
ajfa-3641	109	5	0.01	CARDINAL
ajfa-3641	110	1	one	CARDINAL
ajfa-3641	110	2	two	CARDINAL
ajfa-3641	112	1	5	CARDINAL
ajfa-3641	113	1	icw	PERSON
ajfa-3641	113	2	2	CARDINAL
ajfa-3641	113	3	4	CARDINAL
ajfa-3641	114	1	icw asian journal of finance & accounting	ORG
ajfa-3641	114	2	5	CARDINAL
ajfa-3641	114	3	1	CARDINAL
ajfa-3641	114	4	341	CARDINAL
ajfa-3641	114	5	3	CARDINAL
ajfa-3641	115	1	icw	PERSON
ajfa-3641	115	2	1	CARDINAL
ajfa-3641	118	1	5	CARDINAL
ajfa-3641	118	2	1	CARDINAL
ajfa-3641	118	3	2	CARDINAL
ajfa-3641	118	4	3	CARDINAL
ajfa-3641	118	5	4	CARDINAL
ajfa-3641	119	1	coef	PERSON
ajfa-3641	120	1	t-value1 coef	DATE
ajfa-3641	121	1	coef	PERSON
ajfa-3641	122	1	coef	PERSON
ajfa-3641	123	1	0.349 0.56	CARDINAL
ajfa-3641	123	2	1.224 1.89	CARDINAL
ajfa-3641	123	3	1.158 1.30	CARDINAL
ajfa-3641	123	4	0.883 0.53	QUANTITY
ajfa-3641	123	5	-0.36	ORG
ajfa-3641	124	1	0.271 0.88	MONEY
ajfa-3641	124	2	0.89	CARDINAL
ajfa-3641	124	3	3.689 1.01	CARDINAL
ajfa-3641	124	4	4.276 1.11 adj	QUANTITY
ajfa-3641	125	1	4.15%	PERCENT
ajfa-3641	125	2	4.15%	PERCENT
ajfa-3641	125	3	6.36%	PERCENT
ajfa-3641	125	4	5.61%	PERCENT
ajfa-3641	126	1	126	CARDINAL
ajfa-3641	126	2	126	CARDINAL
ajfa-3641	126	3	0.10	CARDINAL
ajfa-3641	126	4	0.05	CARDINAL
ajfa-3641	126	5	0.01	CARDINAL
ajfa-3641	127	1	one	CARDINAL
ajfa-3641	127	2	two	CARDINAL
ajfa-3641	128	1	5	CARDINAL
ajfa-3641	128	2	288	CARDINAL
ajfa-3641	128	3	2004 to 2005	DATE
ajfa-3641	132	1	asian journal of finance & accounting	ORG
ajfa-3641	132	2	5	CARDINAL
ajfa-3641	132	3	1	CARDINAL
ajfa-3641	132	4	342 one	CARDINAL
ajfa-3641	132	5	only two years	DATE
ajfa-3641	134	1	america	GPE
ajfa-3641	134	2	2009	DATE
ajfa-3641	134	3	riahi-belkaoui 2001	ORG
ajfa-3641	134	4	flanagan	PERSON
ajfa-3641	134	5	o’shaughnessy 2005	DATE
ajfa-3641	134	6	shanley 1990	PERSON
ajfa-3641	135	1	america	GPE
ajfa-3641	136	1	m. l.	PERSON
ajfa-3641	136	2	certo, s. t., dalton	PERSON
ajfa-3641	136	3	c.m.	GPE
ajfa-3641	136	4	& dalton	PERSON
ajfa-3641	136	5	d. r.	PERSON
ajfa-3641	136	6	2006	DATE
ajfa-3641	138	1	academy of management journal	ORG
ajfa-3641	138	2	49	DATE
ajfa-3641	138	3	1119-1136	DATE
ajfa-3641	139	1	collins	PERSON
ajfa-3641	139	2	d., & kinney	ORG
ajfa-3641	139	3	w.	PERSON
ajfa-3641	139	4	2007	DATE
ajfa-3641	141	1	44	DATE
ajfa-3641	141	2	166	CARDINAL
ajfa-3641	142	1	burks	PERSON
ajfa-3641	142	2	j. t.	PERSON
ajfa-3641	142	3	2010	DATE
ajfa-3641	144	1	25	CARDINAL
ajfa-3641	144	2	121	CARDINAL
ajfa-3641	145	1	collins	PERSON
ajfa-3641	145	2	d.	NORP
ajfa-3641	145	3	a.	GPE
ajfa-3641	145	4	reitenga	GPE
ajfa-3641	145	5	a.l.	GPE
ajfa-3641	145	6	j. m.	PERSON
ajfa-3641	145	7	2009	DATE
ajfa-3641	147	1	24	CARDINAL
ajfa-3641	147	2	1	CARDINAL
ajfa-3641	148	1	desai	PERSON
ajfa-3641	148	2	hogan	PERSON
ajfa-3641	148	3	m. s.	PERSON
ajfa-3641	148	4	2006	DATE
ajfa-3641	150	1	81	CARDINAL
ajfa-3641	150	2	83-112	CARDINAL
ajfa-3641	151	1	flanagan	PERSON
ajfa-3641	151	2	d. j., &	PERSON
ajfa-3641	151	3	k. c. (	PERSON
ajfa-3641	153	1	journal of management	ORG
ajfa-3641	153	2	31(3	CARDINAL
ajfa-3641	153	3	445	CARDINAL
ajfa-3641	154	1	c. j., & shanley	PERSON
ajfa-3641	154	2	1990	DATE
ajfa-3641	157	1	academy of management journal	ORG
ajfa-3641	157	2	33(2	DATE
ajfa-3641	157	3	233	CARDINAL
ajfa-3641	158	1	http://dx.doi.org/10.2307/256324	DATE
ajfa-3641	158	2	m., goodwin	PERSON
ajfa-3641	158	3	j., iandera	PERSON
ajfa-3641	158	4	j. (	GPE
ajfa-3641	158	5	2007a	DATE
ajfa-3641	161	1	glass lewis & co.	ORG
ajfa-3641	161	2	llc	GPE
ajfa-3641	162	1	m., saban	PERSON
ajfa-3641	162	2	j., plachecki	ORG
ajfa-3641	162	3	m., lee	PERSON
ajfa-3641	162	4	r., & post	ORG
ajfa-3641	162	5	b.	PERSON
ajfa-3641	162	6	2007b	DATE
ajfa-3641	165	1	glass lewis & co.	ORG
ajfa-3641	165	2	llc	GPE
ajfa-3641	166	1	j., myers	ORG
ajfa-3641	166	2	l., & shakespeare	ORG
ajfa-3641	166	3	2008	DATE
ajfa-3641	167	1	section 302	LAW
ajfa-3641	167	2	2002	DATE
ajfa-3641	168	1	13	CARDINAL
ajfa-3641	168	2	141	CARDINAL
ajfa-3641	168	3	k. m.	PERSON
ajfa-3641	168	4	leone	ORG
ajfa-3641	168	5	a. j., & miller	PERSON
ajfa-3641	168	6	b. p.	PERSON
ajfa-3641	168	7	2008	DATE
ajfa-3641	169	1	asian	NORP
ajfa-3641	169	2	finance & accounting	ORG
ajfa-3641	169	3	5	CARDINAL
ajfa-3641	169	4	1	CARDINAL
ajfa-3641	169	5	343	CARDINAL
ajfa-3641	170	1	83	DATE
ajfa-3641	170	2	1487-1519	CARDINAL
ajfa-3641	171	1	highhouse	ORG
ajfa-3641	171	2	s.	PERSON
ajfa-3641	171	3	broadfoot, a.	GPE
ajfa-3641	171	4	yugo	PERSON
ajfa-3641	171	5	j. e., &	PERSON
ajfa-3641	171	6	s. a.	PERSON
ajfa-3641	171	7	2009	DATE
ajfa-3641	173	1	94(3	CARDINAL
ajfa-3641	173	2	782	CARDINAL
ajfa-3641	174	1	http://dx.doi.org/10.2308/accr.2008.83.6.1487 kothari	PERSON
ajfa-3641	174	2	s. p.	PERSON
ajfa-3641	174	3	leone	ORG
ajfa-3641	174	4	a. j., & wasley	PERSON
ajfa-3641	174	5	c. (2005	GPE
ajfa-3641	176	1	39	DATE
ajfa-3641	176	2	163	CARDINAL
ajfa-3641	177	1	http://dx.doi.org/10.1016/j.jacceco.2004.11.002 li	PERSON
ajfa-3641	177	2	c., & wang	ORG
ajfa-3641	177	3	q.	PERSON
ajfa-3641	177	4	2006	DATE
ajfa-3641	178	1	404	CARDINAL
ajfa-3641	179	1	university of pittsburgh	ORG
ajfa-3641	179	2	iowa	GPE
ajfa-3641	179	3	nagarajan	GPE
ajfa-3641	179	4	r., & carey	ORG
ajfa-3641	179	5	2008	DATE
ajfa-3641	181	1	monash university	ORG
ajfa-3641	181	2	australia	GPE
ajfa-3641	182	1	plumlee	PERSON
ajfa-3641	182	2	m. a.	PERSON
ajfa-3641	182	3	t. l.	PERSON
ajfa-3641	182	4	2010	DATE
ajfa-3641	184	1	24	CARDINAL
ajfa-3641	184	2	41	CARDINAL
ajfa-3641	185	1	2001	DATE
ajfa-3641	187	1	10	CARDINAL
ajfa-3641	187	2	25	CARDINAL
ajfa-3641	188	1	srinivasan	ORG
ajfa-3641	188	2	s.	PERSON
ajfa-3641	188	3	2005	DATE
ajfa-3641	190	1	journal of accounting research	ORG
ajfa-3641	190	2	43	CARDINAL
ajfa-3641	190	3	291	CARDINAL