id	sid	eid	entity	type
ajfa-3802	1	1	microsoft	ORG
ajfa-3802	1	2	3802-14520-1-ed-new2.docx	CARDINAL
ajfa-3802	1	3	finance & accounting	ORG
ajfa-3802	1	4	5	CARDINAL
ajfa-3802	1	5	1	CARDINAL
ajfa-3802	1	6	419	CARDINAL
ajfa-3802	1	7	shen-ho chang	PERSON
ajfa-3802	1	8	feng chia university	ORG
ajfa-3802	1	9	taiwan	GPE
ajfa-3802	1	10	100	CARDINAL
ajfa-3802	1	11	taichung	GPE
ajfa-3802	1	12	taiwan	GPE
ajfa-3802	1	13	40724	DATE
ajfa-3802	1	14	shchang@fcu.edu.tw teng-shih wang	PERSON
ajfa-3802	1	15	feng chia university	ORG
ajfa-3802	1	16	taiwan	GPE
ajfa-3802	1	17	100	CARDINAL
ajfa-3802	1	18	taichung	GPE
ajfa-3802	1	19	taiwan	GPE
ajfa-3802	1	20	40724	DATE
ajfa-3802	1	21	shaio yan huang	PERSON
ajfa-3802	1	22	chung cheng university	ORG
ajfa-3802	1	23	168	CARDINAL
ajfa-3802	1	24	minhsiung township	GPE
ajfa-3802	1	25	chiayi county	GPE
ajfa-3802	1	26	taiwan e	GPE
ajfa-3802	1	27	chung cheng university	ORG
ajfa-3802	2	1	168	CARDINAL
ajfa-3802	2	2	minhsiung township	GPE
ajfa-3802	2	3	chiayi county	GPE
ajfa-3802	2	4	taiwan e	GPE
ajfa-3802	2	5	june 2, 2013	DATE
ajfa-3802	2	6	june 20, 2013	DATE
ajfa-3802	2	7	june 20, 2013	DATE
ajfa-3802	2	8	one	CARDINAL
ajfa-3802	2	9	the asian journal of finance & accounting	ORG
ajfa-3802	2	10	5	CARDINAL
ajfa-3802	2	11	1	CARDINAL
ajfa-3802	2	12	420	CARDINAL
ajfa-3802	6	1	u.s.	GPE
ajfa-3802	6	2	1991-2008	DATE
ajfa-3802	10	1	first	ORDINAL
ajfa-3802	11	1	asian	NORP
ajfa-3802	11	2	finance & accounting	ORG
ajfa-3802	11	3	5	CARDINAL
ajfa-3802	11	4	1	CARDINAL
ajfa-3802	11	5	421 1	CARDINAL
ajfa-3802	12	1	2008	DATE
ajfa-3802	18	1	francis	PERSON
ajfa-3802	18	2	olsson	PERSON
ajfa-3802	18	3	2005	DATE
ajfa-3802	19	1	two	CARDINAL
ajfa-3802	19	2	1	CARDINAL
ajfa-3802	19	3	2	CARDINAL
ajfa-3802	22	1	2005	DATE
ajfa-3802	22	2	guay	PERSON
ajfa-3802	22	3	verdi	PERSON
ajfa-3802	22	4	2008	DATE
ajfa-3802	22	5	kim & qi,	ORG
ajfa-3802	22	6	2010	DATE
ajfa-3802	22	7	mashruwala & mashruwala	ORG
ajfa-3802	22	8	2011	DATE
ajfa-3802	24	1	chang	PERSON
ajfa-3802	24	2	huang	PERSON
ajfa-3802	24	3	chiu	PERSON
ajfa-3802	24	4	huang	PERSON
ajfa-3802	24	5	2012	DATE
ajfa-3802	29	1	penman	PERSON
ajfa-3802	29	2	2001	DATE
ajfa-3802	29	3	first	ORDINAL
ajfa-3802	30	1	2008	DATE
ajfa-3802	30	2	dupont	ORG
ajfa-3802	32	1	dupont	ORG
ajfa-3802	33	1	dupont analysis	ORG
ajfa-3802	33	2	asian	NORP
ajfa-3802	33	3	finance & accounting	ORG
ajfa-3802	33	4	5	CARDINAL
ajfa-3802	33	5	1	CARDINAL
ajfa-3802	33	6	422	CARDINAL
ajfa-3802	34	1	chang et al.(2012	PERSON
ajfa-3802	35	1	2002	DATE
ajfa-3802	36	1	two	CARDINAL
ajfa-3802	36	2	dupont	ORG
ajfa-3802	42	1	1996	DATE
ajfa-3802	54	1	asian journal of finance & accounting	ORG
ajfa-3802	54	2	5	CARDINAL
ajfa-3802	54	3	1	CARDINAL
ajfa-3802	54	4	423	CARDINAL
ajfa-3802	56	1	2	CARDINAL
ajfa-3802	57	1	1996	DATE
ajfa-3802	59	1	kaplan	ORG
ajfa-3802	59	2	2000	DATE
ajfa-3802	60	1	palepu	PERSON
ajfa-3802	60	2	healy	PERSON
ajfa-3802	60	3	bernard	PERSON
ajfa-3802	60	4	2007	DATE
ajfa-3802	63	1	two	CARDINAL
ajfa-3802	64	1	brealey	ORG
ajfa-3802	64	2	myers	ORG
ajfa-3802	64	3	allen (2011	ORG
ajfa-3802	64	4	rents1	PERSON
ajfa-3802	64	5	two	CARDINAL
ajfa-3802	66	1	1996	DATE
ajfa-3802	71	1	kaplan	ORG
ajfa-3802	71	2	2000	DATE
ajfa-3802	73	1	palepu et al	PERSON
ajfa-3802	74	1	2007	DATE
ajfa-3802	77	1	fairfield	GPE
ajfa-3802	77	2	yohn (2001	ORG
ajfa-3802	78	1	1	CARDINAL
ajfa-3802	78	2	capital.(brealey	PERSON
ajfa-3802	78	3	al.	PERSON
ajfa-3802	78	4	2011	DATE
ajfa-3802	78	5	asian	NORP
ajfa-3802	78	6	finance & accounting	ORG
ajfa-3802	78	7	5	CARDINAL
ajfa-3802	78	8	1	CARDINAL
ajfa-3802	78	9	424	CARDINAL
ajfa-3802	79	1	2008	DATE
ajfa-3802	79	2	dupont	ORG
ajfa-3802	80	1	first	ORDINAL
ajfa-3802	83	1	palepu et al	PERSON
ajfa-3802	84	1	2007	DATE
ajfa-3802	87	1	ohlson	PERSON
ajfa-3802	87	2	1995	DATE
ajfa-3802	88	1	nissim	PERSON
ajfa-3802	88	2	penman	PERSON
ajfa-3802	88	3	2001	DATE
ajfa-3802	89	1	2008	DATE
ajfa-3802	89	2	1	CARDINAL
ajfa-3802	90	1	1i	CARDINAL
ajfa-3802	91	1	r1 brroeebp	PERSON
ajfa-3802	91	2	1	CARDINAL
ajfa-3802	92	1	et(dt+i	PERSON
ajfa-3802	92	2	1995	DATE
ajfa-3802	92	3	1995	DATE
ajfa-3802	93	1	fairfield	GPE
ajfa-3802	93	2	yohn (2001	ORG
ajfa-3802	96	1	palepu et al	PERSON
ajfa-3802	97	1	2007	DATE
ajfa-3802	97	2	a asian journal of finance & accounting issn	ORG
ajfa-3802	97	3	5	CARDINAL
ajfa-3802	97	4	1	CARDINAL
ajfa-3802	97	5	425	CARDINAL
ajfa-3802	99	1	2008	DATE
ajfa-3802	99	2	dupont	ORG
ajfa-3802	99	3	three	CARDINAL
ajfa-3802	100	1	2	CARDINAL
ajfa-3802	100	2	2	CARDINAL
ajfa-3802	101	1	2007	DATE
ajfa-3802	104	1	1996	DATE
ajfa-3802	106	1	1996	DATE
ajfa-3802	107	1	two	CARDINAL
ajfa-3802	108	1	penman	PERSON
ajfa-3802	108	2	2001	DATE
ajfa-3802	110	1	fairfield	GPE
ajfa-3802	110	2	yohn (2001	ORG
ajfa-3802	112	1	palepu et al	PERSON
ajfa-3802	113	1	2007	DATE
ajfa-3802	115	1	2008	DATE
ajfa-3802	116	1	first	ORDINAL
ajfa-3802	118	1	two	CARDINAL
ajfa-3802	121	1	asian	NORP
ajfa-3802	121	2	finance & accounting	ORG
ajfa-3802	121	3	5	CARDINAL
ajfa-3802	121	4	1	CARDINAL
ajfa-3802	121	5	426	CARDINAL
ajfa-3802	123	1	palepu et al	PERSON
ajfa-3802	124	1	2007	DATE
ajfa-3802	124	2	two	CARDINAL
ajfa-3802	124	3	1	CARDINAL
ajfa-3802	124	4	2	CARDINAL
ajfa-3802	134	1	2001	DATE
ajfa-3802	135	1	2002	DATE
ajfa-3802	136	1	the past year	DATE
ajfa-3802	136	2	nwaeze	GPE
ajfa-3802	136	3	yang	PERSON
ajfa-3802	136	4	2006	DATE
ajfa-3802	136	5	huang	PERSON
ajfa-3802	136	6	natarajan	GPE
ajfa-3802	136	7	2009	DATE
ajfa-3802	137	1	kothari	PERSON
ajfa-3802	137	2	2000	DATE
ajfa-3802	140	1	1998	DATE
ajfa-3802	140	2	one	CARDINAL
ajfa-3802	141	1	1993	DATE
ajfa-3802	143	1	abarbanell	PERSON
ajfa-3802	143	2	bushee	PERSON
ajfa-3802	143	3	1998	DATE
ajfa-3802	144	1	penman	PERSON
ajfa-3802	144	2	2001	DATE
ajfa-3802	146	1	2008	DATE
ajfa-3802	146	2	asian	NORP
ajfa-3802	146	3	finance & accounting	ORG
ajfa-3802	146	4	5	CARDINAL
ajfa-3802	146	5	1	CARDINAL
ajfa-3802	146	6	427	CARDINAL
ajfa-3802	146	7	dupont	ORG
ajfa-3802	151	1	2002	DATE
ajfa-3802	154	1	mcnichols	ORG
ajfa-3802	154	2	2002	DATE
ajfa-3802	154	3	three	CARDINAL
ajfa-3802	154	4	1	CARDINAL
ajfa-3802	155	1	2	CARDINAL
ajfa-3802	156	1	3	CARDINAL
ajfa-3802	163	1	3	CARDINAL
ajfa-3802	163	2	lev & thiagarajan	ORG
ajfa-3802	163	3	1993	DATE
ajfa-3802	163	4	abarbanell & bushee	ORG
ajfa-3802	163	5	1998	DATE
ajfa-3802	163	6	nissim & penman	ORG
ajfa-3802	163	7	2001	DATE
ajfa-3802	163	8	fairfield & yohn, 2001	ORG
ajfa-3802	163	9	2008	DATE
ajfa-3802	164	1	soliman	PERSON
ajfa-3802	164	2	2008	DATE
ajfa-3802	165	1	dupont	ORG
ajfa-3802	165	2	dupont	ORG
ajfa-3802	165	3	dupont	ORG
ajfa-3802	169	1	2005	DATE
ajfa-3802	169	2	2008	DATE
ajfa-3802	169	3	asian journal of finance & accounting	ORG
ajfa-3802	169	4	5	CARDINAL
ajfa-3802	169	5	1	CARDINAL
ajfa-3802	169	6	428	CARDINAL
ajfa-3802	169	7	kim & qi,	ORG
ajfa-3802	169	8	2010	DATE
ajfa-3802	169	9	mashruwala & mashruwala	ORG
ajfa-3802	169	10	2011	DATE
ajfa-3802	173	1	francis et al	PERSON
ajfa-3802	174	1	2005	DATE
ajfa-3802	174	2	chang et al	PERSON
ajfa-3802	175	1	2012	DATE
ajfa-3802	176	1	2002	DATE
ajfa-3802	180	1	3	CARDINAL
ajfa-3802	180	2	std.earningsi	PERSON
ajfa-3802	180	3	3	CARDINAL
ajfa-3802	186	1	std.earningsi	PERSON
ajfa-3802	189	1	dupont	ORG
ajfa-3802	189	2	2008	DATE
ajfa-3802	190	1	2008	DATE
ajfa-3802	190	2	first	ORDINAL
ajfa-3802	190	3	dupont	ORG
ajfa-3802	191	1	palepu et al	PERSON
ajfa-3802	192	1	2007	DATE
ajfa-3802	192	2	two	CARDINAL
ajfa-3802	194	1	francis et al	PERSON
ajfa-3802	195	1	2005	DATE
ajfa-3802	196	1	4	CARDINAL
ajfa-3802	196	2	ave.fati	ORG
ajfa-3802	196	3	controli；firm	GPE
ajfa-3802	196	4	4	CARDINAL
ajfa-3802	196	5	finance & accounting	ORG
ajfa-3802	196	6	5	CARDINAL
ajfa-3802	196	7	1	CARDINAL
ajfa-3802	197	1	ave.fati	ORG
ajfa-3802	206	1	two	CARDINAL
ajfa-3802	207	1	two	CARDINAL
ajfa-3802	210	1	francis et al	PERSON
ajfa-3802	211	1	2005	DATE
ajfa-3802	211	2	5	CARDINAL
ajfa-3802	211	3	i41t	PERSON
ajfa-3802	211	4	5	CARDINAL
ajfa-3802	211	5	one year	DATE
ajfa-3802	211	6	34	MONEY
ajfa-3802	211	7	1t	CARDINAL
ajfa-3802	211	8	t-1 period	ORG
ajfa-3802	211	9	1t	CARDINAL
ajfa-3802	211	10	12	MONEY
ajfa-3802	212	1	i asian journal of finance & accounting	ORG
ajfa-3802	212	2	5	CARDINAL
ajfa-3802	212	3	1	CARDINAL
ajfa-3802	212	4	430	CARDINAL
ajfa-3802	212	5	t period 2	DATE
ajfa-3802	213	1	2002	DATE
ajfa-3802	214	1	chang et al	PERSON
ajfa-3802	214	2	2012	DATE
ajfa-3802	216	1	90%	PERCENT
ajfa-3802	216	2	distribution3	PERSON
ajfa-3802	217	1	3.29	CARDINAL
ajfa-3802	219	1	3.29	CARDINAL
ajfa-3802	220	1	1	CARDINAL
ajfa-3802	221	1	paper4	GPE
ajfa-3802	222	1	6	CARDINAL
ajfa-3802	222	2	p29.3	PERSON
ajfa-3802	222	3		DATE
ajfa-3802	222	4	6	CARDINAL
ajfa-3802	222	5	usl	ORG
ajfa-3802	222	6	usl=	NORP
ajfa-3802	222	7	2/1	CARDINAL
ajfa-3802	222	8	2/1	CARDINAL
ajfa-3802	223	1	mean)5	NORP
ajfa-3802	223	2	2	CARDINAL
ajfa-3802	226	1	3	CARDINAL
ajfa-3802	231	1	90%	PERCENT
ajfa-3802	231	2	95% and 99%	PERCENT
ajfa-3802	232	1	90%	PERCENT
ajfa-3802	239	1	4	CARDINAL
ajfa-3802	239	2	chang et al	PERSON
ajfa-3802	240	1	2012	DATE
ajfa-3802	240	2	2002	DATE
ajfa-3802	241	1	5	CARDINAL
ajfa-3802	245	1	0	CARDINAL
ajfa-3802	246	1	asian	NORP
ajfa-3802	246	2	finance & accounting	ORG
ajfa-3802	246	3	5	CARDINAL
ajfa-3802	246	4	1	CARDINAL
ajfa-3802	246	5	0	CARDINAL
ajfa-3802	246	6	usl	ORG
ajfa-3802	249	1	chang et al	PERSON
ajfa-3802	250	1	2012	DATE
ajfa-3802	254	1	below6	PERSON
ajfa-3802	254	2	1ir	ORDINAL
ajfa-3802	254	3		GPE
ajfa-3802	254	4		NORP
ajfa-3802	254	5		ORG
ajfa-3802	254	6	645.1(2	CARDINAL
ajfa-3802	254	7	7	CARDINAL
ajfa-3802	254	8	7	CARDINAL
ajfa-3802	259	1	2002	DATE
ajfa-3802	262	1	2002	DATE
ajfa-3802	262	2	6	CARDINAL
ajfa-3802	263	1	finance & accounting	ORG
ajfa-3802	263	2	5	CARDINAL
ajfa-3802	263	3	1	CARDINAL
ajfa-3802	263	4	432	CARDINAL
ajfa-3802	264	1	cycle7	ORG
ajfa-3802	264	2	6	MONEY
ajfa-3802	264	3	12	MONEY
ajfa-3802	264	4	308	MONEY
ajfa-3802	264	5	172	MONEY
ajfa-3802	265	1	2002	DATE
ajfa-3802	267	1	2002	DATE
ajfa-3802	269	1	2002	DATE
ajfa-3802	271	1	2002	DATE
ajfa-3802	273	1	2002	DATE
ajfa-3802	276	1	2002	DATE
ajfa-3802	280	1	1996	DATE
ajfa-3802	281	1	two	CARDINAL
ajfa-3802	283	1	poter	ORG
ajfa-3802	283	2	1985	DATE
ajfa-3802	287	1	ratio8	GPE
ajfa-3802	288	1	first	ORDINAL
ajfa-3802	289	1	41)/	MONEY
ajfa-3802	291	1	7	CARDINAL
ajfa-3802	291	2	turnover days	DATE
ajfa-3802	292	1	360/(cost	CARDINAL
ajfa-3802	292	2	41	MONEY
ajfa-3802	292	3	2	MONEY
ajfa-3802	292	4	8	CARDINAL
ajfa-3802	293	1	2007	DATE
ajfa-3802	295	1	rajan	PERSON
ajfa-3802	295	2	2008	DATE
ajfa-3802	296	1	asian journal of finance & accounting	ORG
ajfa-3802	296	2	5	CARDINAL
ajfa-3802	296	3	1	CARDINAL
ajfa-3802	296	4	29	MONEY
ajfa-3802	300	1	3	CARDINAL
ajfa-3802	300	2	3	CARDINAL
ajfa-3802	301	1	1	CARDINAL
ajfa-3802	303	1	three	CARDINAL
ajfa-3802	304	1	1991~20089	DATE
ajfa-3802	305	1	73,083	CARDINAL
ajfa-3802	305	2	one year	DATE
ajfa-3802	306	1	67,245	CARDINAL
ajfa-3802	306	2	1%	PERCENT
ajfa-3802	308	1	60,952	CARDINAL
ajfa-3802	309	1	8 years	DATE
ajfa-3802	309	2	9	DATE
ajfa-3802	309	3	1990~2009	CARDINAL
ajfa-3802	310	1	asian	NORP
ajfa-3802	310	2	finance & accounting	ORG
ajfa-3802	310	3	5	CARDINAL
ajfa-3802	310	4	1	CARDINAL
ajfa-3802	311	1	3,747	CARDINAL
ajfa-3802	311	2	53,430	CARDINAL
ajfa-3802	312	1	1	CARDINAL
ajfa-3802	312	2	year	DATE
ajfa-3802	312	3	one year	DATE
ajfa-3802	312	4	73,083	CARDINAL
ajfa-3802	312	5	1%	PERCENT
ajfa-3802	312	6	67,245	CARDINAL
ajfa-3802	312	7	60,952	CARDINAL
ajfa-3802	312	8	at least 8 years	DATE
ajfa-3802	312	9	3747	PRODUCT
ajfa-3802	312	10	53,430	CARDINAL
ajfa-3802	312	11	4	CARDINAL
ajfa-3802	313	1	2008	DATE
ajfa-3802	314	1	2002	DATE
ajfa-3802	315	1	2	CARDINAL
ajfa-3802	315	2	2002	DATE
ajfa-3802	317	1	6.055	CARDINAL
ajfa-3802	317	2	151.306	CARDINAL
ajfa-3802	317	3	0.297	CARDINAL
ajfa-3802	317	4	0.100	CARDINAL
ajfa-3802	317	5	0.134	CARDINAL
ajfa-3802	317	6	4.867	CARDINAL
ajfa-3802	324	1	two	CARDINAL
ajfa-3802	324	2	asian	NORP
ajfa-3802	324	3	finance & accounting	ORG
ajfa-3802	324	4	5	CARDINAL
ajfa-3802	324	5	1	CARDINAL
ajfa-3802	324	6	435	CARDINAL
ajfa-3802	330	1	2	CARDINAL
ajfa-3802	330	2	characteristics(n=3,335	GPE
ajfa-3802	330	3	25%	PERCENT
ajfa-3802	330	4	75%	PERCENT
ajfa-3802	331	1	1.759	CARDINAL
ajfa-3802	331	2	7.429	CARDINAL
ajfa-3802	331	3	ave.opcycle	ORG
ajfa-3802	332	1	74.513	CARDINAL
ajfa-3802	332	2	245.232	MONEY
ajfa-3802	332	3	2.396	CARDINAL
ajfa-3802	333	1	0.235	MONEY
ajfa-3802	333	2	0.044	CARDINAL
ajfa-3802	333	3	0.042	CARDINAL
ajfa-3802	333	4	0.137	MONEY
ajfa-3802	333	5	1	CARDINAL
ajfa-3802	333	6	4.867	CARDINAL
ajfa-3802	333	7	4.179	CARDINAL
ajfa-3802	333	8	prop.ni pearson	PERSON
ajfa-3802	333	9	0.398	CARDINAL
ajfa-3802	334	1	adi r^2 coef	PERSON
ajfa-3802	335	1	6.068 -0.001 0.599	CARDINAL
ajfa-3802	335	2	0.214	CARDINAL
ajfa-3802	335	3	0.000 0.218 0.000 0.000 0.002 0.995	MONEY
ajfa-3802	336	1	francis et.(2005	PERSON
ajfa-3802	337	1	ave.opcycle	ORG
ajfa-3802	337	2	days	DATE
ajfa-3802	337	3	turnover days	DATE
ajfa-3802	337	4	360/(cost	CARDINAL
ajfa-3802	337	5	41	MONEY
ajfa-3802	337	6	2	MONEY
ajfa-3802	345	1	172	MONEY
ajfa-3802	347	1	1	CARDINAL
ajfa-3802	349	1	3	CARDINAL
ajfa-3802	349	2	second	ORDINAL
ajfa-3802	350	1	5.975	CARDINAL
ajfa-3802	350	2	7.156	CARDINAL
ajfa-3802	351	1	asian	NORP
ajfa-3802	351	2	finance & accounting	ORG
ajfa-3802	351	3	5	CARDINAL
ajfa-3802	351	4	1	CARDINAL
ajfa-3802	351	5	436	CARDINAL
ajfa-3802	351	6	10.318	CARDINAL
ajfa-3802	351	7	0.192	CARDINAL
ajfa-3802	352	1	5.788	CARDINAL
ajfa-3802	352	2	0.298	CARDINAL
ajfa-3802	352	3	0.100	CARDINAL
ajfa-3802	352	4	4.885	CARDINAL
ajfa-3802	353	1	3	CARDINAL
ajfa-3802	354	1	25%	PERCENT
ajfa-3802	354	2	75%	PERCENT
ajfa-3802	354	3	1.768	CARDINAL
ajfa-3802	354	4	7.156	CARDINAL
ajfa-3802	354	5	2.221	CARDINAL
ajfa-3802	354	6	5.482	MONEY
ajfa-3802	354	7	10.318	CARDINAL
ajfa-3802	354	8	0.018	CARDINAL
ajfa-3802	354	9	0.650	CARDINAL
ajfa-3802	354	10	11.870	CARDINAL
ajfa-3802	354	11	0.010	CARDINAL
ajfa-3802	354	12	0.281	CARDINAL
ajfa-3802	354	13	4.005 5.779	MONEY
ajfa-3802	354	14	2.385	ORG
ajfa-3802	354	15	0.140 0.236	MONEY
ajfa-3802	354	16	0.044	CARDINAL
ajfa-3802	354	17	1	CARDINAL
ajfa-3802	354	18	4.885 4.195	CARDINAL
ajfa-3802	355	1	1.000	CARDINAL
ajfa-3802	356	1	pearson	PERSON
ajfa-3802	356	2	1.000	CARDINAL
ajfa-3802	356	3	pearson 0.248 -0.232	PERSON
ajfa-3802	356	4	1.000	CARDINAL
ajfa-3802	356	5	0.585 -0.325 1.000	CARDINAL
ajfa-3802	357	1	ave.pce_sic pearson	PERSON
ajfa-3802	357	2	0.810	CARDINAL
ajfa-3802	357	3	1.000	CARDINAL
ajfa-3802	357	4	pearson 0.408 -0.313 0.266 -0.225	PERSON
ajfa-3802	357	5	0.213 1.000	CARDINAL
ajfa-3802	358	1	pearson -0.279 0.433	PERSON
ajfa-3802	358	2	1.000	CARDINAL
ajfa-3802	359	1	std.ocf pearson	PERSON
ajfa-3802	359	2	0.231	CARDINAL
ajfa-3802	359	3	0.166	CARDINAL
ajfa-3802	359	4	0.428 1.000	CARDINAL
ajfa-3802	359	5	prop.ni pearson	PERSON
ajfa-3802	359	6	0.128	DATE
ajfa-3802	359	7	0.099	CARDINAL
ajfa-3802	359	8	0.296	CARDINAL
ajfa-3802	359	9	1.000	CARDINAL
ajfa-3802	360	1	francis et.(2005	PERSON
ajfa-3802	362	1	29	MONEY
ajfa-3802	372	1	1	CARDINAL
ajfa-3802	373	1	asian journal of finance & accounting	ORG
ajfa-3802	373	2	5	CARDINAL
ajfa-3802	373	3	1	CARDINAL
ajfa-3802	373	4	437	CARDINAL
ajfa-3802	373	5	0.810	CARDINAL
ajfa-3802	378	1	416	CARDINAL
ajfa-3802	378	2	1284	CARDINAL
ajfa-3802	379	1	table4	PERSON
ajfa-3802	380	1	two	CARDINAL
ajfa-3802	381	1	model1	GPE
ajfa-3802	381	2	model2	GPE
ajfa-3802	382	1	model2	GPE
ajfa-3802	385	1	china	GPE
ajfa-3802	386	1	model3	PERSON
ajfa-3802	392	1	two	CARDINAL
ajfa-3802	395	1	1996	DATE
ajfa-3802	398	1	asian	NORP
ajfa-3802	398	2	finance & accounting	ORG
ajfa-3802	398	3	5	CARDINAL
ajfa-3802	398	4	1	CARDINAL
ajfa-3802	398	5	438	CARDINAL
ajfa-3802	399	1	4	CARDINAL
ajfa-3802	400	1	model1 model2 model3 model4	ORG
ajfa-3802	400	2	coef p-value	ORG
ajfa-3802	400	3	coef p-value	ORG
ajfa-3802	400	4	coef p	ORG
ajfa-3802	400	5	0.182 0.012 0.629	MONEY
ajfa-3802	400	6	2.593 0.009 1.643	MONEY
ajfa-3802	400	7	0.013	CARDINAL
ajfa-3802	401	1	0.891 0.251 0.689	MONEY
ajfa-3802	402	1	0.319 0.116 0.755 0.000	MONEY
ajfa-3802	402	2	0.205	CARDINAL
ajfa-3802	402	3	0.099	CARDINAL
ajfa-3802	402	4	0.080	CARDINAL
ajfa-3802	402	5	0.110	CARDINAL
ajfa-3802	402	6	9.292 0.000 5.544	MONEY
ajfa-3802	402	7	17.62	CARDINAL
ajfa-3802	402	8	0.205	CARDINAL
ajfa-3802	402	9	0.223 adj	QUANTITY
ajfa-3802	403	1	francis et.(2005	PERSON
ajfa-3802	405	1	29	MONEY
ajfa-3802	415	1	1	CARDINAL
ajfa-3802	423	1	asian	NORP
ajfa-3802	423	2	finance & accounting	ORG
ajfa-3802	424	1	5	CARDINAL
ajfa-3802	424	2	1	CARDINAL
ajfa-3802	424	3	439	CARDINAL
ajfa-3802	425	1	table4	PERSON
ajfa-3802	429	1	5	CARDINAL
ajfa-3802	430	1	model1 model2 model3 model4	ORG
ajfa-3802	430	2	coef p-value	ORG
ajfa-3802	430	3	coef p-value	ORG
ajfa-3802	430	4	coef p	ORG
ajfa-3802	430	5	2.625	CARDINAL
ajfa-3802	430	6	1.387	MONEY
ajfa-3802	430	7	0.025	CARDINAL
ajfa-3802	431	1	0.594	MONEY
ajfa-3802	431	2	0.391	CARDINAL
ajfa-3802	431	3	0.265	CARDINAL
ajfa-3802	431	4	0.000	CARDINAL
ajfa-3802	431	5	0.012	CARDINAL
ajfa-3802	431	6	0.011	CARDINAL
ajfa-3802	431	7	0.016 -0.307 0.000	MONEY
ajfa-3802	431	8	0.016	CARDINAL
ajfa-3802	431	9	10.904	CARDINAL
ajfa-3802	431	10	7.482	MONEY
ajfa-3802	431	11	11.1	CARDINAL
ajfa-3802	431	12	0.201	CARDINAL
ajfa-3802	431	13	0.228	MONEY
ajfa-3802	431	14	0.229 adj	QUANTITY
ajfa-3802	431	15	0.183 0.223 0.179	MONEY
ajfa-3802	432	1	francis et.(2005	PERSON
ajfa-3802	434	1	29	MONEY
ajfa-3802	444	1	1	CARDINAL
ajfa-3802	450	1	2008	DATE
ajfa-3802	455	1	asian	NORP
ajfa-3802	455	2	finance & accounting	ORG
ajfa-3802	455	3	5	CARDINAL
ajfa-3802	455	4	1	CARDINAL
ajfa-3802	455	5	440	CARDINAL
ajfa-3802	456	1	table7	PERSON
ajfa-3802	457	1	6	CARDINAL
ajfa-3802	458	1	coef p-value	ORG
ajfa-3802	458	2	coef p-value	ORG
ajfa-3802	458	3	coef p-value	ORG
ajfa-3802	458	4	coef p	ORG
ajfa-3802	458	5	0.766	CARDINAL
ajfa-3802	458	6	2.017 0.010	CARDINAL
ajfa-3802	458	7	0.421	CARDINAL
ajfa-3802	458	8	0.559	CARDINAL
ajfa-3802	458	9	0.015	MONEY
ajfa-3802	459	1	0.318 0.815	MONEY
ajfa-3802	459	2	0.001	CARDINAL
ajfa-3802	459	3	0.803	CARDINAL
ajfa-3802	461	1	0.002	CARDINAL
ajfa-3802	461	2	0.007	CARDINAL
ajfa-3802	461	3	0.001	CARDINAL
ajfa-3802	461	4	0.005	CARDINAL
ajfa-3802	461	5	8.351	CARDINAL
ajfa-3802	462	1	24.26	CARDINAL
ajfa-3802	462	2	37.14	CARDINAL
ajfa-3802	462	3	0.351	CARDINAL
ajfa-3802	462	4	0.210	MONEY
ajfa-3802	462	5	0.336	MONEY
ajfa-3802	462	6	0.204	ORG
ajfa-3802	462	7	0.321	CARDINAL
ajfa-3802	463	1	francis et.(2005	PERSON
ajfa-3802	465	1	29	MONEY
ajfa-3802	475	1	1	CARDINAL
ajfa-3802	480	1	asian journal of finance & accounting	ORG
ajfa-3802	480	2	5	CARDINAL
ajfa-3802	480	3	1	CARDINAL
ajfa-3802	480	4	441	CARDINAL
ajfa-3802	480	5	7	CARDINAL
ajfa-3802	481	1	coef p-value	ORG
ajfa-3802	481	2	coef p-value	ORG
ajfa-3802	481	3	coef p-value	ORG
ajfa-3802	481	4	coef p	ORG
ajfa-3802	481	5	0.309	MONEY
ajfa-3802	481	6	2.480	CARDINAL
ajfa-3802	481	7	0.523 0.092	MONEY
ajfa-3802	484	1	0.951	CARDINAL
ajfa-3802	484	2	0.755	MONEY
ajfa-3802	484	3	0.243	MONEY
ajfa-3802	485	1	2.587	CARDINAL
ajfa-3802	485	2	0.059 1.102 0.634	MONEY
ajfa-3802	485	3	0.027	CARDINAL
ajfa-3802	485	4	0.196 0.233 0.414	MONEY
ajfa-3802	485	5	0.155	CARDINAL
ajfa-3802	485	6	0.359	MONEY
ajfa-3802	485	7	9.547	CARDINAL
ajfa-3802	485	8	0.002	CARDINAL
ajfa-3802	485	9	9.47	CARDINAL
ajfa-3802	485	10	8.24 11.75	CARDINAL
ajfa-3802	486	1	0.339	CARDINAL
ajfa-3802	486	2	0.303	CARDINAL
ajfa-3802	487	1	francis et.(2005	PERSON
ajfa-3802	489	1	29	MONEY
ajfa-3802	499	1	1	CARDINAL
ajfa-3802	504	1	90%	PERCENT
ajfa-3802	505	1	95% and 99%	PERCENT
ajfa-3802	506	1	95% and 99%	PERCENT
ajfa-3802	506	2	90%	PERCENT
ajfa-3802	511	1	5	CARDINAL
ajfa-3802	512	1	asian	NORP
ajfa-3802	512	2	finance & accounting	ORG
ajfa-3802	512	3	5	CARDINAL
ajfa-3802	512	4	1	CARDINAL
ajfa-3802	512	5	442	CARDINAL
ajfa-3802	513	1	2002	DATE
ajfa-3802	516	1	chang et al	PERSON
ajfa-3802	517	1	2012	DATE
ajfa-3802	517	2	2008	DATE
ajfa-3802	521	1	1996	DATE
ajfa-3802	524	1	two	CARDINAL
ajfa-3802	526	1	over $10 billion	MONEY
ajfa-3802	529	1	japanese	NORP
ajfa-3802	529	2	korean	NORP
ajfa-3802	529	3	ford	ORG
ajfa-3802	530	1	two	CARDINAL
ajfa-3802	534	1	oem asian journal of finance & accounting	ORG
ajfa-3802	534	2	5	CARDINAL
ajfa-3802	534	3	1	CARDINAL
ajfa-3802	534	4	443	CARDINAL
ajfa-3802	540	1	abarbanell	ORG
ajfa-3802	540	2	j., & bushee	ORG
ajfa-3802	540	3	b.	PERSON
ajfa-3802	540	4	1998	DATE
ajfa-3802	542	1	73(1	CARDINAL
ajfa-3802	542	2	19-45	CARDINAL
ajfa-3802	542	3	r. d.	PERSON
ajfa-3802	542	4	huang	GPE
ajfa-3802	542	5	r.	NORP
ajfa-3802	542	6	2009	DATE
ajfa-3802	544	1	journal of accounting research	ORG
ajfa-3802	544	2	647	CARDINAL
ajfa-3802	545	1	http://dx.doi.org/10.1111/j.1475-679x.2009.00335.x beaver	PERSON
ajfa-3802	545	2	w. h.	PERSON
ajfa-3802	545	3	1998	DATE
ajfa-3802	547	1	3rd	ORDINAL
ajfa-3802	548	1	nj	ORG
ajfa-3802	548	2	prentice hall	ORG
ajfa-3802	549	1	w. h. (	PERSON
ajfa-3802	549	2	2002	DATE
ajfa-3802	551	1	453–47	CARDINAL
ajfa-3802	551	2	bowen	PERSON
ajfa-3802	551	3	r. m.	PERSON
ajfa-3802	551	4	d., & daley	ORG
ajfa-3802	551	5	1986	DATE
ajfa-3802	553	1	61(4	CARDINAL
ajfa-3802	553	2	713	CARDINAL
ajfa-3802	554	1	brealey	ORG
ajfa-3802	554	2	r. a.	PERSON
ajfa-3802	554	3	myers	GPE
ajfa-3802	554	4	s. c., & allen	PERSON
ajfa-3802	554	5	2011	DATE
ajfa-3802	555	1	10th	ORDINAL
ajfa-3802	555	2	new york	GPE
ajfa-3802	555	3	mcgraw-hill irwin	ORG
ajfa-3802	556	1	chang	PERSON
ajfa-3802	556	2	s. h.	PERSON
ajfa-3802	556	3	huang	PERSON
ajfa-3802	556	4	s. y.	PERSON
ajfa-3802	556	5	chiu	PERSON
ajfa-3802	556	6	a. a.	PERSON
ajfa-3802	556	7	& huang	PERSON
ajfa-3802	556	8	m. t.	PERSON
ajfa-3802	556	9	2012	DATE
ajfa-3802	558	1	2(1	CARDINAL
ajfa-3802	558	2	171	CARDINAL
ajfa-3802	558	3	j., guay	ORG
ajfa-3802	558	4	w., & verdi	ORG
ajfa-3802	558	5	2008	DATE
ajfa-3802	560	1	46(1	CARDINAL
ajfa-3802	560	2	2-22	CARDINAL
ajfa-3802	561	1	m., & dichev	ORG
ajfa-3802	561	2	i. d.	PERSON
ajfa-3802	561	3	2002	DATE
ajfa-3802	563	1	77	DATE
ajfa-3802	563	2	35	CARDINAL
ajfa-3802	564	1	sloan	PERSON
ajfa-3802	564	2	r. g.	PERSON
ajfa-3802	564	3	a. p.	PERSON
ajfa-3802	564	4	1996	DATE
ajfa-3802	565	1	sec	ORG
ajfa-3802	566	1	contemporary accounting research	ORG
ajfa-3802	566	2	13(1	CARDINAL
ajfa-3802	566	3	1-36	DATE
ajfa-3802	567	1	defond	PERSON
ajfa-3802	567	2	m. l.	PERSON
ajfa-3802	567	3	2003	DATE
ajfa-3802	569	1	73-100	CARDINAL
ajfa-3802	569	2	finance & accounting	ORG
ajfa-3802	569	3	5	CARDINAL
ajfa-3802	569	4	1	CARDINAL
ajfa-3802	569	5	1988	DATE
ajfa-3802	571	1	22	CARDINAL
ajfa-3802	571	2	55	CARDINAL
ajfa-3802	572	1	fairfield	GPE
ajfa-3802	572	2	m., & yohn	ORG
ajfa-3802	572	3	t. l.	PERSON
ajfa-3802	572	4	2001	DATE
ajfa-3802	574	1	6(4	CARDINAL
ajfa-3802	574	2	371	CARDINAL
ajfa-3802	575	1	g. a., & ohlson	PERSON
ajfa-3802	575	2	j. a. (	PERSON
ajfa-3802	575	3	1995	DATE
ajfa-3802	577	1	11(2	CARDINAL
ajfa-3802	577	2	689	CARDINAL
ajfa-3802	578	1	http://dx.doi.org/10.1111/j.1911-3846.1995.tb00462.x francis	PERSON
ajfa-3802	578	2	r.	NORP
ajfa-3802	578	3	olsson	PERSON
ajfa-3802	578	4	2005	DATE
ajfa-3802	580	1	39(2	CARDINAL
ajfa-3802	580	2	295–327	CARDINAL
ajfa-3802	581	1	http://dx.doi.org/10.1016/j.jacceco.2004.06.003 ghosh	PERSON
ajfa-3802	581	2	d., & olson	ORG
ajfa-3802	581	3	l.	GPE
ajfa-3802	581	4	2009	DATE
ajfa-3802	583	1	188–205	CARDINAL
ajfa-3802	584	1	c. t.	PERSON
ajfa-3802	584	2	s. m., & rajan m.v	PERSON
ajfa-3802	584	3	2012	DATE
ajfa-3802	587	1	prentice hall	ORG
ajfa-3802	588	1	healy	PERSON
ajfa-3802	588	2	m., & palepu	ORG
ajfa-3802	588	3	k. g.	PERSON
ajfa-3802	588	4	2001	DATE
ajfa-3802	590	1	journal of accounting and economics	ORG
ajfa-3802	590	2	31(1	CARDINAL
ajfa-3802	590	3	405–440	CARDINAL
ajfa-3802	591	1	http://dx.doi.org/10.1016/s0165-4101(01)00018-0 kaplan	ORG
ajfa-3802	591	2	r. s.	PERSON
ajfa-3802	591	3	d. p.	PERSON
ajfa-3802	591	4	2000	DATE
ajfa-3802	594	1	harvard business review	ORG
ajfa-3802	594	2	september-october	DATE
ajfa-3802	594	3	49	CARDINAL
ajfa-3802	594	4	kim	PERSON
ajfa-3802	594	5	d., & qi	ORG
ajfa-3802	594	6	2010	DATE
ajfa-3802	596	1	85(3	TIME
ajfa-3802	596	2	937–78	CARDINAL
ajfa-3802	597	1	http://dx.doi.org/10.2308/accr.2010.85.3.937 kothari	PERSON
ajfa-3802	597	2	s. p.	PERSON
ajfa-3802	597	3	2000	DATE
ajfa-3802	599	1	e. s. rosengren	PERSON
ajfa-3802	599	2	j. s. jordan	PERSON
ajfa-3802	600	1	federal reserve bank	ORG
ajfa-3802	600	2	boston	GPE
ajfa-3802	600	3	44	DATE
ajfa-3802	600	4	89	CARDINAL
ajfa-3802	600	5	b., & thiagarajan	ORG
ajfa-3802	600	6	s. r	PERSON
ajfa-3802	600	7	1993	DATE
ajfa-3802	602	1	journal of accounting research	ORG
ajfa-3802	602	2	31(2	CARDINAL
ajfa-3802	602	3	190–215	CARDINAL
ajfa-3802	603	1	mashruwala	GPE
ajfa-3802	603	2	c. a.	PERSON
ajfa-3802	603	3	s. d. (	PERSON
ajfa-3802	603	4	2011	DATE
ajfa-3802	604	1	january	DATE
ajfa-3802	604	2	the year	DATE
ajfa-3802	605	1	86(4	CARDINAL
ajfa-3802	605	2	1349	CARDINAL
ajfa-3802	606	1	mcnichols	ORG
ajfa-3802	606	2	m. f. (	PERSON
ajfa-3802	606	3	2002	DATE
ajfa-3802	608	1	77	DATE
ajfa-3802	608	2	61–69	DATE
ajfa-3802	609	1	d., & penman	ORG
ajfa-3802	609	2	s. h. (	PERSON
ajfa-3802	611	1	6(1	CARDINAL
ajfa-3802	611	2	109	CARDINAL
ajfa-3802	612	1	asian	NORP
ajfa-3802	612	2	finance & accounting	ORG
ajfa-3802	612	3	5	CARDINAL
ajfa-3802	612	4	1	CARDINAL
ajfa-3802	612	5	e. t.	PERSON
ajfa-3802	612	6	yang	GPE
ajfa-3802	612	7	s. s. m., & yin	PERSON
ajfa-3802	612	8	q. j. (	PERSON
ajfa-3802	612	9	2006	DATE
ajfa-3802	614	1	227	CARDINAL
ajfa-3802	615	1	http://dx.doi.org/10.1506/buqj-8kuq-x2tf-k7t4	ORG
ajfa-3802	615	2	j.a.	GPE
ajfa-3802	615	3	1995	DATE
ajfa-3802	617	1	11(2	CARDINAL
ajfa-3802	617	2	661	CARDINAL
ajfa-3802	618	1	http://dx.doi.org/10.1111/j.1911-3846.1995.tb00461.x	NORP
ajfa-3802	618	2	g. k., healy	PERSON
ajfa-3802	618	3	p. m.	PERSON
ajfa-3802	618	4	bernard, l. v., & peek	PERSON
ajfa-3802	618	5	e.	PERSON
ajfa-3802	618	6	2007	DATE
ajfa-3802	620	1	ifrs edition	WORK_OF_ART
ajfa-3802	620	2	thomson learning	ORG
ajfa-3802	620	3	london	GPE
ajfa-3802	621	1	m. e. (	PERSON
ajfa-3802	623	1	harvard business review	ORG
ajfa-3802	623	2	61	CARDINAL
ajfa-3802	624	1	rayburn	PERSON
ajfa-3802	624	2	j. (1986)	ORG
ajfa-3802	626	1	24	CARDINAL
ajfa-3802	626	2	112	CARDINAL
ajfa-3802	627	1	http://dx.doi.org/10.2307/2490732	NORP
ajfa-3802	627	2	m. (	PERSON
ajfa-3802	627	3	2008	DATE
ajfa-3802	628	1	dupont	ORG
ajfa-3802	629	1	823-853	MONEY