id	sid	eid	entity	type
ajfa-431	1	1	asian journal of finance & accounting	ORG
ajfa-431	1	2	2010	DATE
ajfa-431	1	3	2	CARDINAL
ajfa-431	1	4	1	CARDINAL
ajfa-431	1	5	china	GPE
ajfa-431	1	6	tamkang university	ORG
ajfa-431	1	7	taipei county	GPE
ajfa-431	1	8	taiwan	GPE
ajfa-431	1	9	25137	DATE
ajfa-431	1	10	886	CARDINAL
ajfa-431	1	11	5656	CARDINAL
ajfa-431	1	12	kung@mail.tku.edu.tw chia-ling cheng	PERSON
ajfa-431	1	13	fu-jen catholic university hsinchuang city	ORG
ajfa-431	1	14	taipei county	GPE
ajfa-431	1	15	taiwan	GPE
ajfa-431	1	16	24205	DATE
ajfa-431	1	17	886	CARDINAL
ajfa-431	1	18	2962	CARDINAL
ajfa-431	1	19	075024@mail.fju.edu.tw	DATE
ajfa-431	2	1	kieran james	PERSON
ajfa-431	2	2	university of southern queensland	ORG
ajfa-431	2	3	toowoomba qld	GPE
ajfa-431	2	4	4350	DATE
ajfa-431	2	5	australia	GPE
ajfa-431	2	6	61	CARDINAL
ajfa-431	3	1	finance & accounting	ORG
ajfa-431	3	2	2010	DATE
ajfa-431	3	3	2	CARDINAL
ajfa-431	3	4	1	CARDINAL
ajfa-431	3	5	48	CARDINAL
ajfa-431	3	6	june 29, 2010	DATE
ajfa-431	3	7	december 16, 2010	DATE
ajfa-431	3	8	chinese	NORP
ajfa-431	4	1	basu	PERSON
ajfa-431	4	2	1997	DATE
ajfa-431	4	3	2005	DATE
ajfa-431	8	1	jel	ORG
ajfa-431	8	2	m40	ORG
ajfa-431	8	3	asian	NORP
ajfa-431	8	4	finance & accounting	ORG
ajfa-431	8	5	2010	DATE
ajfa-431	8	6	2	CARDINAL
ajfa-431	9	1	1	CARDINAL
ajfa-431	9	2	49 1	DATE
ajfa-431	10	1	the 1990s	DATE
ajfa-431	11	1	china	GPE
ajfa-431	11	2	the shanghai stock exchange	ORG
ajfa-431	11	3	the shenzhen stock exchange	ORG
ajfa-431	13	1	chinese	NORP
ajfa-431	13	2	allen et al.	PERSON
ajfa-431	13	3	2005	DATE
ajfa-431	15	1	slovenian	NORP
ajfa-431	15	2	2010	DATE
ajfa-431	15	3	china	GPE
ajfa-431	15	4	30 years	DATE
ajfa-431	16	1	chinese	NORP
ajfa-431	16	2	marxist	NORP
ajfa-431	16	3	vladimir ilyich lenin	PERSON
ajfa-431	16	4	soviet	NORP
ajfa-431	16	5	the 1920s	DATE
ajfa-431	16	6	the civil war	EVENT
ajfa-431	17	1	chinese	NORP
ajfa-431	17	2	two	CARDINAL
ajfa-431	17	3	2002	DATE
ajfa-431	18	1	1	CARDINAL
ajfa-431	18	2	two	CARDINAL
ajfa-431	19	1	only one-third	CARDINAL
ajfa-431	19	2	chinese	NORP
ajfa-431	26	1	de alessi	PERSON
ajfa-431	26	2	1974	DATE
ajfa-431	27	1	1991	DATE
ajfa-431	27	2	soes	ORG
ajfa-431	29	1	1	CARDINAL
ajfa-431	29	2	the state council	ORG
ajfa-431	29	3	the ministry of finance	ORG
ajfa-431	29	4	2003	DATE
ajfa-431	30	1	asian	NORP
ajfa-431	30	2	finance & accounting	ORG
ajfa-431	30	3	2010	DATE
ajfa-431	30	4	2	CARDINAL
ajfa-431	30	5	1	CARDINAL
ajfa-431	30	6	50	CARDINAL
ajfa-431	30	7	chinese	NORP
ajfa-431	33	1	2005	DATE
ajfa-431	33	2	ryan	PERSON
ajfa-431	33	3	2005	DATE
ajfa-431	33	4	2005	DATE
ajfa-431	34	1	2005	DATE
ajfa-431	37	1	china	GPE
ajfa-431	40	1	china	GPE
ajfa-431	41	1	china	GPE
ajfa-431	41	2	hong kong	GPE
ajfa-431	41	3	japan	GPE
ajfa-431	41	4	singapore	GPE
ajfa-431	41	5	taiwan	GPE
ajfa-431	41	6	2000	DATE
ajfa-431	43	1	bushman	PERSON
ajfa-431	43	2	2006	DATE
ajfa-431	43	3	2005	DATE
ajfa-431	43	4	chinese	NORP
ajfa-431	44	1	china	GPE
ajfa-431	46	1	china	GPE
ajfa-431	47	1	the communist party	ORG
ajfa-431	48	1	russia	GPE
ajfa-431	48	2	vietnam	GPE
ajfa-431	48	3	soviet	NORP
ajfa-431	48	4	republics	GPE
ajfa-431	48	5	european	NORP
ajfa-431	49	1	asian	NORP
ajfa-431	49	2	finance & accounting	ORG
ajfa-431	49	3	2010	DATE
ajfa-431	49	4	2	CARDINAL
ajfa-431	49	5	1	CARDINAL
ajfa-431	49	6	51	CARDINAL
ajfa-431	49	7	a number of years	DATE
ajfa-431	49	8	1985	DATE
ajfa-431	50	1	soviet union	GPE
ajfa-431	50	2	leonid brezhnev	PERSON
ajfa-431	50	3	the late 1960s	DATE
ajfa-431	50	4	1970s	DATE
ajfa-431	56	1	2	CARDINAL
ajfa-431	56	2	2.1	CARDINAL
ajfa-431	56	3	china	GPE
ajfa-431	56	4	china	GPE
ajfa-431	57	1	china	GPE
ajfa-431	58	1	2003	DATE
ajfa-431	58	2	64.45%	PERCENT
ajfa-431	58	3	35.55%	PERCENT
ajfa-431	59	1	2	CARDINAL
ajfa-431	60	1	3	CARDINAL
ajfa-431	60	2	1994	DATE
ajfa-431	67	1	china	GPE
ajfa-431	68	1	tian	PERSON
ajfa-431	68	2	2008	DATE
ajfa-431	68	3	china	GPE
ajfa-431	69	1	2	CARDINAL
ajfa-431	70	1	china securities regulatory commission	ORG
ajfa-431	70	2	19	CARDINAL
ajfa-431	71	1	3 in 2001	DATE
ajfa-431	71	2	44.9 per cent	MONEY
ajfa-431	71	3	shi	PERSON
ajfa-431	71	4	weisert	PERSON
ajfa-431	71	5	2002	DATE
ajfa-431	71	6	chinese	NORP
ajfa-431	72	1	asian journal of finance & accounting	ORG
ajfa-431	72	2	2010	DATE
ajfa-431	72	3	2	CARDINAL
ajfa-431	72	4	1	CARDINAL
ajfa-431	72	5	52	CARDINAL
ajfa-431	72	6	1998	DATE
ajfa-431	74	1	megginson	PERSON
ajfa-431	74	2	netter	PERSON
ajfa-431	74	3	2001	DATE
ajfa-431	75	1	gupta	GPE
ajfa-431	75	2	2005	DATE
ajfa-431	76	1	chinese	NORP
ajfa-431	77	1	firstly	ORDINAL
ajfa-431	79	1	wong	PERSON
ajfa-431	79	2	2002	DATE
ajfa-431	81	1	soes	ORG
ajfa-431	81	2	china	GPE
ajfa-431	81	3	chen et al.	PERSON
ajfa-431	81	4	2002	DATE
ajfa-431	82	1	lin	PERSON
ajfa-431	82	2	chen	PERSON
ajfa-431	82	3	1999	DATE
ajfa-431	84	1	1999	DATE
ajfa-431	85	1	mao zedong	PERSON
ajfa-431	85	2	1958-1959	DATE
ajfa-431	85	3	communist	NORP
ajfa-431	85	4	han	NORP
ajfa-431	85	5	1976	DATE
ajfa-431	85	6	131	CARDINAL
ajfa-431	87	1	2.2	CARDINAL
ajfa-431	87	2	la porta et al	PERSON
ajfa-431	88	1	1998	DATE
ajfa-431	89	1	wei et al	PERSON
ajfa-431	90	1	2005	DATE
ajfa-431	90	2	china	GPE
ajfa-431	94	1	asian	NORP
ajfa-431	94	2	finance & accounting	ORG
ajfa-431	94	3	2010	DATE
ajfa-431	94	4	2	CARDINAL
ajfa-431	94	5	1	CARDINAL
ajfa-431	94	6	53	CARDINAL
ajfa-431	94	7	chinese	NORP
ajfa-431	94	8	china	GPE
ajfa-431	96	1	berle	PERSON
ajfa-431	96	2	1932	DATE
ajfa-431	96	3	the united states	GPE
ajfa-431	99	1	jensen	PERSON
ajfa-431	99	2	1976	DATE
ajfa-431	101	1	la porta et al	PERSON
ajfa-431	102	1	1999	DATE
ajfa-431	105	1	jensen	PERSON
ajfa-431	105	2	1976	DATE
ajfa-431	105	3	1980	DATE
ajfa-431	105	4	demsetz	PERSON
ajfa-431	105	5	1985	DATE
ajfa-431	105	6	li	PERSON
ajfa-431	105	7	2001	DATE
ajfa-431	106	1	shleifer	PERSON
ajfa-431	106	2	1986	DATE
ajfa-431	106	3	agrawal	PERSON
ajfa-431	106	4	1990	DATE
ajfa-431	106	5	kang	PERSON
ajfa-431	106	6	shivdasani	PERSON
ajfa-431	106	7	1997	DATE
ajfa-431	107	1	xiang	PERSON
ajfa-431	107	2	zhang	PERSON
ajfa-431	107	3	1996	DATE
ajfa-431	107	4	1996	DATE
ajfa-431	108	1	agrawal	PRODUCT
ajfa-431	108	2	1996	DATE
ajfa-431	110	1	la porta et al	PERSON
ajfa-431	110	2	1999	DATE
ajfa-431	111	1	chau et al	PERSON
ajfa-431	112	1	2002	DATE
ajfa-431	115	1	asian journal of finance & accounting	ORG
ajfa-431	115	2	2010	DATE
ajfa-431	115	3	2	CARDINAL
ajfa-431	115	4	1	CARDINAL
ajfa-431	115	5	54	CARDINAL
ajfa-431	115	6	mckinnon	FAC
ajfa-431	115	7	1993	DATE
ajfa-431	117	1	the world bank	ORG
ajfa-431	119	1	wong	PERSON
ajfa-431	119	2	2002	DATE
ajfa-431	124	1	the soviet union	GPE
ajfa-431	124	2	mikhail gorbachev	PERSON
ajfa-431	128	1	2000	DATE
ajfa-431	132	1	2002	DATE
ajfa-431	133	1	2005	DATE
ajfa-431	134	1	asian	NORP
ajfa-431	134	2	finance & accounting	ORG
ajfa-431	134	3	2010	DATE
ajfa-431	134	4	2	CARDINAL
ajfa-431	134	5	1	CARDINAL
ajfa-431	134	6	55	CARDINAL
ajfa-431	136	1	3	CARDINAL
ajfa-431	136	2	3.1	CARDINAL
ajfa-431	136	3	1994–2003	CARDINAL
ajfa-431	137	1	1994	DATE
ajfa-431	137	2	1994	DATE
ajfa-431	137	3	china	GPE
ajfa-431	138	1	4	CARDINAL
ajfa-431	138	2	china	GPE
ajfa-431	138	3	1993	DATE
ajfa-431	139	1	7,353	CARDINAL
ajfa-431	140	1	taiwan	GPE
ajfa-431	141	1	3.2	CARDINAL
ajfa-431	141	2	basu	PERSON
ajfa-431	141	3	1997	DATE
ajfa-431	142	1	2005	DATE
ajfa-431	143	1	basu	PERSON
ajfa-431	143	2	1997	DATE
ajfa-431	144	1	6543210 1 	DATE
ajfa-431	144	2	10987	DATE
ajfa-431	144	3	  11	DATE
ajfa-431	144	4	1	CARDINAL
ajfa-431	144	5	xit	PERSON
ajfa-431	144	6	year	DATE
ajfa-431	144	7	pit-1	ORG
ajfa-431	144	8	rit	ORG
ajfa-431	144	9	may of year t to april of year	DATE
ajfa-431	144	10	dit	ORG
ajfa-431	144	11	one	CARDINAL
ajfa-431	144	12	zero	CARDINAL
ajfa-431	144	13	ntait	ORG
ajfa-431	144	14	4	CARDINAL
ajfa-431	144	15	only 77	CARDINAL
ajfa-431	144	16	1993	DATE
ajfa-431	145	1	asian	NORP
ajfa-431	145	2	finance & accounting	ORG
ajfa-431	145	3	2010	DATE
ajfa-431	145	4	2	CARDINAL
ajfa-431	145	5	1	CARDINAL
ajfa-431	145	6	56	CARDINAL
ajfa-431	145	7	1	CARDINAL
ajfa-431	146	1	2000	DATE
ajfa-431	147	1	watts	ORG
ajfa-431	147	2	1986	DATE
ajfa-431	148	1	china	GPE
ajfa-431	151	1	2	CARDINAL
ajfa-431	151	2	1998	DATE
ajfa-431	151	3	2001	DATE
ajfa-431	151	4	jensen	PERSON
ajfa-431	151	5	1976	DATE
ajfa-431	152	1	ahmed et al.	PERSON
ajfa-431	152	2	2002	DATE
ajfa-431	152	3	watts	LOC
ajfa-431	152	4	2003a	DATE
ajfa-431	153	1	2000	DATE
ajfa-431	153	2	jensen	PERSON
ajfa-431	153	3	1976	DATE
ajfa-431	155	1	ahmed et al	PERSON
ajfa-431	156	1	2002	DATE
ajfa-431	158	1	china	GPE
ajfa-431	159	1	chinese	NORP
ajfa-431	160	1	3	CARDINAL
ajfa-431	161	1	ahmed et al.	PERSON
ajfa-431	161	2	2002	DATE
ajfa-431	163	1	ahmed et al.	PERSON
ajfa-431	163	2	2002	DATE
ajfa-431	165	1	1	CARDINAL
ajfa-431	167	1	1	CARDINAL
ajfa-431	167	2	asian	NORP
ajfa-431	167	3	finance & accounting	ORG
ajfa-431	167	4	2010	DATE
ajfa-431	167	5	2	CARDINAL
ajfa-431	167	6	1	CARDINAL
ajfa-431	171	1	zero	CARDINAL
ajfa-431	171	2	one	CARDINAL
ajfa-431	173	1	4	CARDINAL
ajfa-431	173	2	4.1	CARDINAL
ajfa-431	173	3	1	CARDINAL
ajfa-431	173	4	annual	DATE
ajfa-431	174	1	china	GPE
ajfa-431	176	1	61.57%	PERCENT
ajfa-431	176	2	63.33%	PERCENT
ajfa-431	176	3	1994	DATE
ajfa-431	176	4	59.02%	PERCENT
ajfa-431	176	5	61.11%	PERCENT
ajfa-431	177	1	chinese	NORP
ajfa-431	179	1	more than half	CARDINAL
ajfa-431	181	1	1	CARDINAL
ajfa-431	182	1	stddev min max	PERSON
ajfa-431	182	2	1994	DATE
ajfa-431	182	3	249	CARDINAL
ajfa-431	182	4	0.523	TIME
ajfa-431	182	5	1995	DATE
ajfa-431	182	6	0.928	CARDINAL
ajfa-431	182	7	0.928 0.708 0.624	MONEY
ajfa-431	182	8	737	CARDINAL
ajfa-431	182	9	0.133	CARDINAL
ajfa-431	182	10	0.928	CARDINAL
ajfa-431	182	11	0.625	MONEY
ajfa-431	182	12	1999	DATE
ajfa-431	183	1	0.928 0.684	QUANTITY
ajfa-431	183	2	0.575	CARDINAL
ajfa-431	183	3	0.928	CARDINAL
ajfa-431	183	4	2003	DATE
ajfa-431	183	5	0.590	CARDINAL
ajfa-431	183	6	0.525	MONEY
ajfa-431	183	7	7353 0.588	DATE
ajfa-431	183	8	0.928 0.694 0.611 0.509	MONEY
ajfa-431	183	9	years	DATE
ajfa-431	184	1	2	CARDINAL
ajfa-431	184	2	basu	PERSON
ajfa-431	184	3	1997	DATE
ajfa-431	185	1	annual	DATE
ajfa-431	185	2	0.1218	CARDINAL
ajfa-431	185	3	asian	NORP
ajfa-431	185	4	finance & accounting	ORG
ajfa-431	185	5	2010	DATE
ajfa-431	185	6	2	CARDINAL
ajfa-431	185	7	1	CARDINAL
ajfa-431	185	8	58	CARDINAL
ajfa-431	185	9	0.6743	GPE
ajfa-431	186	1	5	CARDINAL
ajfa-431	186	2	close to zero	CARDINAL
ajfa-431	186	3	0.0255	CARDINAL
ajfa-431	186	4	0.0186	CARDINAL
ajfa-431	186	5	0.0789	CARDINAL
ajfa-431	187	1	china	GPE
ajfa-431	188	1	6	CARDINAL
ajfa-431	189	1	2000	DATE
ajfa-431	189	2	12	CARDINAL
ajfa-431	189	3	past and present years	DATE
ajfa-431	190	1	2	CARDINAL
ajfa-431	190	2	stddev min max ni 7353	PERSON
ajfa-431	190	3	0.079	CARDINAL
ajfa-431	190	4	1.756	CARDINAL
ajfa-431	190	5	7353	DATE
ajfa-431	190	6	0.674	CARDINAL
ajfa-431	190	7	8.485 roa 7353	DATE
ajfa-431	190	8	0.042	CARDINAL
ajfa-431	190	9	0.377 lev 7353	DATE
ajfa-431	190	10	13.736 0.908 8.910	MONEY
ajfa-431	190	11	years year	DATE
ajfa-431	190	12	1994	DATE
ajfa-431	190	13	1995	DATE
ajfa-431	190	14	0.163	MONEY
ajfa-431	190	15	1996	DATE
ajfa-431	190	16	1.300	MONEY
ajfa-431	190	17	1998	DATE
ajfa-431	190	18	737 0.027 0.066 -0.089	MONEY
ajfa-431	190	19	0.429 1999	DATE
ajfa-431	190	20	0.040	CARDINAL
ajfa-431	190	21	0.890 2001	TIME
ajfa-431	190	22	0.221 2002	DATE
ajfa-431	190	23	0.006 0.051	CARDINAL
ajfa-431	190	24	0.205	CARDINAL
ajfa-431	190	25	0.008 0.061	CARDINAL
ajfa-431	190	26	0.242	CARDINAL
ajfa-431	190	27	1/	CARDINAL
ajfa-431	190	28	the beginning of year	DATE
ajfa-431	190	29	may of year t to april of year	DATE
ajfa-431	191	1	roa	PERSON
ajfa-431	193	1	siz	ORG
ajfa-431	194	1	4.2	CARDINAL
ajfa-431	194	2	5	CARDINAL
ajfa-431	194	3	china	GPE
ajfa-431	195	1	2000	DATE
ajfa-431	195	2	four	CARDINAL
ajfa-431	195	3	east asian	NORP
ajfa-431	196	1	2003	DATE
ajfa-431	197	1	6	CARDINAL
ajfa-431	198	1	2000	DATE
ajfa-431	198	2	12	CARDINAL
ajfa-431	199	1	asian	NORP
ajfa-431	199	2	finance & accounting	ORG
ajfa-431	199	3	2010	DATE
ajfa-431	199	4	2	CARDINAL
ajfa-431	199	5	1	CARDINAL
ajfa-431	199	6	59	CARDINAL
ajfa-431	199	7	3	CARDINAL
ajfa-431	200	1	3	CARDINAL
ajfa-431	200	2	2000	DATE
ajfa-431	201	1	ni	PERSON
ajfa-431	201	2	siz	ORG
ajfa-431	201	3	+0.023	ORDINAL
ajfa-431	202	1	nta	ORG
ajfa-431	204	1	7	CARDINAL
ajfa-431	204	2	3	CARDINAL
ajfa-431	204	3	1.000	CARDINAL
ajfa-431	204	4	0.206	CARDINAL
ajfa-431	204	5	1.000	CARDINAL
ajfa-431	204	6	0.352	CARDINAL
ajfa-431	205	1	0.064	CARDINAL
ajfa-431	205	2	1.000	CARDINAL
ajfa-431	205	3	0.001	CARDINAL
ajfa-431	205	4	0.910	CARDINAL
ajfa-431	206	1	1.000	CARDINAL
ajfa-431	206	2	0.065	CARDINAL
ajfa-431	207	1	0.015	CARDINAL
ajfa-431	207	2	0.147	CARDINAL
ajfa-431	208	1	1.000	CARDINAL
ajfa-431	208	2	0.011	CARDINAL
ajfa-431	208	3	0.360	CARDINAL
ajfa-431	208	4	0.005	CARDINAL
ajfa-431	208	5	0.642	CARDINAL
ajfa-431	208	6	0.026	CARDINAL
ajfa-431	208	7	0.025	CARDINAL
ajfa-431	208	8	0.018	CARDINAL
ajfa-431	208	9	0.131	CARDINAL
ajfa-431	208	10	0.013	CARDINAL
ajfa-431	208	11	1.000	CARDINAL
ajfa-431	209	1	10, 5	DATE
ajfa-431	209	2	1 percent	PERCENT
ajfa-431	211	1	1/	CARDINAL
ajfa-431	211	2	the beginning of year	DATE
ajfa-431	211	3	may of year t to april of year	DATE
ajfa-431	212	1	roa	PERSON
ajfa-431	214	1	siz	ORG
ajfa-431	215	1	nta	ORG
ajfa-431	216	1	4.3	CARDINAL
ajfa-431	217	1	4	CARDINAL
ajfa-431	217	2	1	CARDINAL
ajfa-431	218	1	1%	PERCENT
ajfa-431	221	1	watts	FAC
ajfa-431	221	2	1990	DATE
ajfa-431	221	3	wong	GPE
ajfa-431	221	4	wong	GPE
ajfa-431	221	5	2001	DATE
ajfa-431	222	1	asian	NORP
ajfa-431	222	2	finance & accounting	ORG
ajfa-431	222	3	2010	DATE
ajfa-431	222	4	2	CARDINAL
ajfa-431	222	5	1	CARDINAL
ajfa-431	222	6	60	CARDINAL
ajfa-431	222	7	4	CARDINAL
ajfa-431	223	1	6543210 1 	DATE
ajfa-431	223	2	10987	DATE
ajfa-431	223	3	  11	DATE
ajfa-431	223	4	1	CARDINAL
ajfa-431	226	1	0.036	CARDINAL
ajfa-431	226	2	22.84	CARDINAL
ajfa-431	228	1	2.99	CARDINAL
ajfa-431	229	1	0.002 0.15	CARDINAL
ajfa-431	230	1	0.007	CARDINAL
ajfa-431	230	2	4.87	CARDINAL
ajfa-431	233	1	25.99	CARDINAL
ajfa-431	234	1	31.37	CARDINAL
ajfa-431	234	2	131.07	CARDINAL
ajfa-431	234	3	2 (%	PERCENT
ajfa-431	234	4	18.70	CARDINAL
ajfa-431	235	1	obs 7353	DATE
ajfa-431	236	1	10, 5	DATE
ajfa-431	236	2	1 percent	PERCENT
ajfa-431	237	1	1/	CARDINAL
ajfa-431	237	2	the beginning of the year	DATE
ajfa-431	237	3	rit	ORG
ajfa-431	237	4	monthly	DATE
ajfa-431	237	5	12-month	DATE
ajfa-431	238	1	one	CARDINAL
ajfa-431	238	2	zero	CARDINAL
ajfa-431	239	1	nta	ORG
ajfa-431	240	1	siz	ORG
ajfa-431	243	1	watts	LOC
ajfa-431	243	2	2003b	DATE
ajfa-431	245	1	t=0.21	DATE
ajfa-431	247	1	4.4	CARDINAL
ajfa-431	247	2	2005	DATE
ajfa-431	247	3	2005	DATE
ajfa-431	248	1	ball asian journal of finance & accounting	ORG
ajfa-431	248	2	2010	DATE
ajfa-431	248	3	2	CARDINAL
ajfa-431	248	4	1	CARDINAL
ajfa-431	248	5	2005	DATE
ajfa-431	249	1	the year	DATE
ajfa-431	250	1	2005	DATE
ajfa-431	250	2	titititititiit cfontacfocfodcfocfodacc	ORG
ajfa-431	250	3	43210	DATE
ajfa-431	250	4	 titititititititi	PERSON
ajfa-431	250	5	765	CARDINAL
ajfa-431	250	6	1098	ORG
ajfa-431	250	7	  11	DATE
ajfa-431	250	8	2	CARDINAL
ajfa-431	250	9	-1	ORG
ajfa-431	251	1	cfoit	ORG
ajfa-431	251	2	year	DATE
ajfa-431	251	3	one	CARDINAL
ajfa-431	251	4	zero	CARDINAL
ajfa-431	252	1	2	CARDINAL
ajfa-431	252	2	5	CARDINAL
ajfa-431	253	1	2005	DATE
ajfa-431	254	1	1%	PERCENT
ajfa-431	255	1	chinese	NORP
ajfa-431	258	1	zero	CARDINAL
ajfa-431	259	1	asian journal of finance & accounting	ORG
ajfa-431	259	2	2010	DATE
ajfa-431	259	3	2	CARDINAL
ajfa-431	259	4	1	CARDINAL
ajfa-431	259	5	62	CARDINAL
ajfa-431	259	6	5	CARDINAL
ajfa-431	260	1	titititititiit cfontacfocfodcfocfodacc 43210 	ORG
ajfa-431	260	2	 titititititititi	PERSON
ajfa-431	260	3	765	CARDINAL
ajfa-431	260	4	1098	ORG
ajfa-431	260	5	  11	DATE
ajfa-431	260	6	2	CARDINAL
ajfa-431	263	1	0.009	CARDINAL
ajfa-431	263	2	3.11	CARDINAL
ajfa-431	264	1	0.012	CARDINAL
ajfa-431	264	2	2.36	CARDINAL
ajfa-431	264	3	cfo	ORG
ajfa-431	264	4	2.54	CARDINAL
ajfa-431	265	1	0.231 1.48 nta*cfo*cfod	QUANTITY
ajfa-431	270	1	12.42	CARDINAL
ajfa-431	270	2	36.56	CARDINAL
ajfa-431	270	3	2 (%	PERCENT
ajfa-431	270	4	12.61	CARDINAL
ajfa-431	271	1	obs 2264	DATE
ajfa-431	272	1	10, 5	DATE
ajfa-431	272	2	1 percent	PERCENT
ajfa-431	273	1	-1	ORG
ajfa-431	273	2	year	DATE
ajfa-431	274	1	one	CARDINAL
ajfa-431	274	2	zero	CARDINAL
ajfa-431	275	1	nta	ORG
ajfa-431	276	1	siz	ORG
ajfa-431	279	1	5	CARDINAL
ajfa-431	279	2	chinese	NORP
ajfa-431	280	1	bushman	PERSON
ajfa-431	280	2	2006	DATE
ajfa-431	280	3	2005	DATE
ajfa-431	283	1	asian journal of finance & accounting	ORG
ajfa-431	283	2	2010	DATE
ajfa-431	283	3	2	CARDINAL
ajfa-431	283	4	1	CARDINAL
ajfa-431	283	5	63	CARDINAL
ajfa-431	285	1	chinese	NORP
ajfa-431	285	2	the chinese communist party	ORG
ajfa-431	286	1	china	GPE
ajfa-431	286	2	the communist party	ORG
ajfa-431	287	1	lenin	PERSON
ajfa-431	287	2	1985	DATE
ajfa-431	289	1	china	GPE
ajfa-431	289	2	deng xiaoping	PERSON
ajfa-431	290	1	china	GPE
ajfa-431	292	1	non-chinese	NORP
ajfa-431	293	1	2005	DATE
ajfa-431	293	2	the china securities regulatory commission	ORG
ajfa-431	297	1	ray ball	PERSON
ajfa-431	297	2	dr g. wickramasinghe	PERSON
ajfa-431	297	3	two	CARDINAL
ajfa-431	298	1	asian journal of finance & accounting	ORG
ajfa-431	298	2	2010	DATE
ajfa-431	298	3	2	CARDINAL
ajfa-431	298	4	1	CARDINAL
ajfa-431	298	5	64	CARDINAL
ajfa-431	298	6	agrawal, a. (	ORG
ajfa-431	298	7	1990	DATE
ajfa-431	300	1	25(2	CARDINAL
ajfa-431	300	2	143-161 agrawal	QUANTITY
ajfa-431	300	3	a., & knoeber	ORG
ajfa-431	300	4	c. r.	PERSON
ajfa-431	300	5	1996	DATE
ajfa-431	302	1	31(3	CARDINAL
ajfa-431	302	2	377-397	QUANTITY
ajfa-431	302	3	b.	PERSON
ajfa-431	302	4	morton	GPE
ajfa-431	302	5	r., & stanford-harris	ORG
ajfa-431	302	6	2002	DATE
ajfa-431	304	1	77(4	CARDINAL
ajfa-431	304	2	867-890 allen	QUANTITY
ajfa-431	304	3	qian	PERSON
ajfa-431	304	4	j., & qian	ORG
ajfa-431	304	5	m. (	PERSON
ajfa-431	304	6	2005	DATE
ajfa-431	305	1	china	GPE
ajfa-431	306	1	journal of financial economics	ORG
ajfa-431	306	2	57	CARDINAL
ajfa-431	306	3	r.	NORP
ajfa-431	306	4	kothari	PERSON
ajfa-431	306	5	s., & robin, a. (	ORG
ajfa-431	306	6	2000	DATE
ajfa-431	308	1	journal of accounting and economics	ORG
ajfa-431	308	2	29(1	CARDINAL
ajfa-431	308	3	1-51	CARDINAL
ajfa-431	308	4	r.	NORP
ajfa-431	308	5	robin, a., & wu	PERSON
ajfa-431	308	6	j.	PERSON
ajfa-431	308	7	2003	DATE
ajfa-431	309	1	four	CARDINAL
ajfa-431	309	2	east asian	NORP
ajfa-431	310	1	36(1-3	CARDINAL
ajfa-431	310	2	235-270	CARDINAL
ajfa-431	310	3	r., & shivakumar	ORG
ajfa-431	310	4	l. (	GPE
ajfa-431	310	5	2005	DATE
ajfa-431	312	1	39(1	CARDINAL
ajfa-431	312	2	83–128 basu	PERSON
ajfa-431	312	3	s. (1997	ORG
ajfa-431	314	1	journal of accounting and economics	ORG
ajfa-431	314	2	24(1	CARDINAL
ajfa-431	314	3	3	CARDINAL
ajfa-431	314	4	w., & ryan	ORG
ajfa-431	314	5	s.	PERSON
ajfa-431	314	6	2005	DATE
ajfa-431	316	1	10(2-3	DATE
ajfa-431	316	2	269	CARDINAL
ajfa-431	316	3	a., & means	ORG
ajfa-431	316	4	1932	DATE
ajfa-431	318	1	new york city	GPE
ajfa-431	318	2	ny: harcourt	ORG
ajfa-431	318	3	world bushman	PERSON
ajfa-431	318	4	r., & piotroski	ORG
ajfa-431	318	5	j. (2006	PERSON
ajfa-431	320	1	42(1	CARDINAL
ajfa-431	320	2	107	CARDINAL
ajfa-431	320	3	s.	PERSON
ajfa-431	320	4	sun	PERSON
ajfa-431	320	5	2002	DATE
ajfa-431	321	1	china	GPE
ajfa-431	322	1	16(3	CARDINAL
ajfa-431	322	2	183	CARDINAL
ajfa-431	322	3	g. k.	PERSON
ajfa-431	322	4	s. j. (	PERSON
ajfa-431	322	5	2002	DATE
ajfa-431	323	1	hong kong	GPE
ajfa-431	323	2	singapore	GPE
ajfa-431	324	1	the international journal of accounting	ORG
ajfa-431	324	2	247–265	CARDINAL
ajfa-431	324	3	asian	NORP
ajfa-431	324	4	finance & accounting	ORG
ajfa-431	324	5	2010	DATE
ajfa-431	324	6	2	CARDINAL
ajfa-431	324	7	1	CARDINAL
ajfa-431	324	8	65	CARDINAL
ajfa-431	324	9	j.	PERSON
ajfa-431	324	10	1998	DATE
ajfa-431	325	1	australian	NORP
ajfa-431	326	1	181	CARDINAL
ajfa-431	326	2	1974	DATE
ajfa-431	328	1	19(1	CARDINAL
ajfa-431	328	2	1-42	CARDINAL
ajfa-431	328	3	demsetz h., & lehn	ORG
ajfa-431	328	4	k.	PERSON
ajfa-431	328	5	1985	DATE
ajfa-431	330	1	93(6	CARDINAL
ajfa-431	330	2	1155–1177	CARDINAL
ajfa-431	330	3	s., & perotin	ORG
ajfa-431	330	4	1991	DATE
ajfa-431	332	1	9(1	CARDINAL
ajfa-431	332	2	55–73	CARDINAL
ajfa-431	332	3	e.f.	GPE
ajfa-431	332	4	1980	DATE
ajfa-431	334	1	288	CARDINAL
ajfa-431	334	2	j., wong	ORG
ajfa-431	334	3	t.	GPE
ajfa-431	334	4	2002	DATE
ajfa-431	335	1	east asia	LOC
ajfa-431	336	1	journal of accounting and economics	ORG
ajfa-431	336	2	33(3	CARDINAL
ajfa-431	336	3	401	CARDINAL
ajfa-431	336	4	lys	PERSON
ajfa-431	336	5	t., & vincent	ORG
ajfa-431	336	6	2001	DATE
ajfa-431	338	1	31(1	CARDINAL
ajfa-431	338	2	255	CARDINAL
ajfa-431	338	3	2003	DATE
ajfa-431	339	1	china	GPE
ajfa-431	340	1	london	GPE
ajfa-431	340	2	gupta	PERSON
ajfa-431	340	3	2005	DATE
ajfa-431	342	1	987-1015	CARDINAL
ajfa-431	342	2	han	NORP
ajfa-431	343	1	1976	DATE
ajfa-431	344	1	the chinese revolution	EVENT
ajfa-431	344	2	1949-1976	DATE
ajfa-431	345	1	london	GPE
ajfa-431	345	2	jonathon cape jaggi	PERSON
ajfa-431	345	3	2000	DATE
ajfa-431	347	1	international journal of accounting	ORG
ajfa-431	347	2	35(4	CARDINAL
ajfa-431	347	3	1113-1155	DATE
ajfa-431	347	4	jensen	PERSON
ajfa-431	347	5	m.	PERSON
ajfa-431	347	6	w.	PERSON
ajfa-431	347	7	1976	DATE
ajfa-431	349	1	journal of financial economics	ORG
ajfa-431	349	2	3(4	CARDINAL
ajfa-431	349	3	305	CARDINAL
ajfa-431	349	4	kang	PERSON
ajfa-431	349	5	j. k. & shivdasani	ORG
ajfa-431	349	6	1997	DATE
ajfa-431	350	1	japan	GPE
ajfa-431	351	1	journal of financial economics	ORG
ajfa-431	351	2	46	DATE
ajfa-431	351	3	29	CARDINAL
ajfa-431	351	4	r. (	GPE
ajfa-431	351	5	2005	DATE
ajfa-431	353	1	university of wisconsin-madison	ORG
ajfa-431	353	2	october	DATE
ajfa-431	354	1	asian journal of finance & accounting	ORG
ajfa-431	354	2	2010	DATE
ajfa-431	354	3	2	CARDINAL
ajfa-431	354	4	1	CARDINAL
ajfa-431	354	5	66 la porta	QUANTITY
ajfa-431	354	6	r.	NORP
ajfa-431	354	7	lopez-de-silances	PERSON
ajfa-431	354	8	f., & shleifer	ORG
ajfa-431	354	9	a.	PERSON
ajfa-431	354	10	1999	DATE
ajfa-431	356	1	471	CARDINAL
ajfa-431	356	2	r.	NORP
ajfa-431	356	3	lopez-de-silanes	PERSON
ajfa-431	356	4	f.	PERSON
ajfa-431	356	5	a., & vishny	ORG
ajfa-431	356	6	r.	PERSON
ajfa-431	356	7	1998	DATE
ajfa-431	358	1	106(6	CARDINAL
ajfa-431	358	2	1113-1155	DATE
ajfa-431	358	3	lin	GPE
ajfa-431	358	4	z., & chen, f. (	ORG
ajfa-431	358	5	1999	DATE
ajfa-431	359	1	china	GPE
ajfa-431	360	1	the international journal of accounting	ORG
ajfa-431	360	2	34(4	CARDINAL
ajfa-431	360	3	517	CARDINAL
ajfa-431	360	4	& li	PERSON
ajfa-431	360	5	2001	DATE
ajfa-431	361	1	singapore	GPE
ajfa-431	362	1	7(3	CARDINAL
ajfa-431	362	2	235-256	CARDINAL
ajfa-431	362	3	j. l., & dalimunthe	PERSON
ajfa-431	362	4	l.	PERSON
ajfa-431	362	5	1993	DATE
ajfa-431	363	1	australian	NORP
ajfa-431	364	1	33(1	CARDINAL
ajfa-431	364	2	w.	GPE
ajfa-431	364	3	netter	PERSON
ajfa-431	364	4	j. m.	PERSON
ajfa-431	364	5	2001	DATE
ajfa-431	366	1	39(2	CARDINAL
ajfa-431	366	2	321	CARDINAL
ajfa-431	366	3	j., thornton	PERSON
ajfa-431	366	4	d., & welker	ORG
ajfa-431	366	5	m. (	PERSON
ajfa-431	366	6	2005	DATE
ajfa-431	368	1	22(3	CARDINAL
ajfa-431	368	2	693	CARDINAL
ajfa-431	368	3	s., & weisert	ORG
ajfa-431	368	4	2002	DATE
ajfa-431	369	1	chinese	NORP
ajfa-431	370	1	the china business review	ORG
ajfa-431	370	2	29(5	CARDINAL
ajfa-431	370	3	40	CARDINAL
ajfa-431	370	4	a., & vishny	ORG
ajfa-431	370	5	r.	PERSON
ajfa-431	370	6	1986	DATE
ajfa-431	372	1	94(3	CARDINAL
ajfa-431	372	2	461	CARDINAL
ajfa-431	372	3	a., & vishny	ORG
ajfa-431	372	4	r.	PERSON
ajfa-431	372	5	1994	DATE
ajfa-431	374	1	quarterly	DATE
ajfa-431	374	2	109(4	CARDINAL
ajfa-431	374	3	995	CARDINAL
ajfa-431	374	4	a., & vishny	ORG
ajfa-431	374	5	r.	PERSON
ajfa-431	374	6	1998	DATE
ajfa-431	376	1	cambridge	GPE
ajfa-431	376	2	ma: harvard university press steiner	ORG
ajfa-431	376	3	t.l.	GPE
ajfa-431	376	4	1996	DATE
ajfa-431	377	1	tobin	ORG
ajfa-431	377	2	q. journal of business and economics	ORG
ajfa-431	377	3	35(4	CARDINAL
ajfa-431	377	4	39	CARDINAL
ajfa-431	377	5	q.	GPE
ajfa-431	377	6	a.	PERSON
ajfa-431	377	7	1999	DATE
ajfa-431	378	1	china	GPE
ajfa-431	379	1	the international journal of accounting	ORG
ajfa-431	379	2	173	CARDINAL
ajfa-431	379	3	s.	GPE
ajfa-431	379	4	zhang	GPE
ajfa-431	379	5	l.	GPE
ajfa-431	379	6	2002	DATE
ajfa-431	381	1	washington dc	GPE
ajfa-431	381	2	world bank	ORG
ajfa-431	381	3	asian	NORP
ajfa-431	381	4	finance & accounting	ORG
ajfa-431	381	5	2010	DATE
ajfa-431	381	6	2	CARDINAL
ajfa-431	381	7	1	CARDINAL
ajfa-431	381	8	67 tian	PERSON
ajfa-431	381	9	l., & estrin	ORG
ajfa-431	381	10	s.	PERSON
ajfa-431	381	11	2008	DATE
ajfa-431	382	1	chinese	NORP
ajfa-431	383	1	journal of comparative economics	ORG
ajfa-431	383	2	36(1	CARDINAL
ajfa-431	383	3	74-89	TIME
ajfa-431	383	4	r. l.	PERSON
ajfa-431	383	5	2003a	DATE
ajfa-431	386	1	17(3	CARDINAL
ajfa-431	386	2	207	CARDINAL
ajfa-431	386	3	r. l.	PERSON
ajfa-431	386	4	2003b	DATE
ajfa-431	388	1	17(4	CARDINAL
ajfa-431	388	2	287	CARDINAL
ajfa-431	388	3	r. l.	PERSON
ajfa-431	388	4	1986	DATE
ajfa-431	390	1	englewood cliffs	GPE
ajfa-431	390	2	nj	ORG
ajfa-431	390	3	watts	LOC
ajfa-431	390	4	r. l.	PERSON
ajfa-431	390	5	j. (1990	ORG
ajfa-431	391	1	ten year	DATE
ajfa-431	392	1	65(1	CARDINAL
ajfa-431	392	2	131	CARDINAL
ajfa-431	392	3	z.	PERSON
ajfa-431	392	4	xie	GPE
ajfa-431	392	5	2005	DATE
ajfa-431	393	1	china	GPE
ajfa-431	394	1	87–108 wong	PERSON
ajfa-431	394	2	j., & wong	ORG
ajfa-431	394	3	2001	DATE
ajfa-431	396	1	18(1	CARDINAL
ajfa-431	396	2	173	CARDINAL
ajfa-431	396	3	b., & zhang	ORG
ajfa-431	396	4	1996	DATE
ajfa-431	398	1	ea	CARDINAL
ajfa-431	398	2	annual	DATE
ajfa-431	399	1	a.	PERSON
ajfa-431	399	2	1985	DATE
ajfa-431	401	1	london	GPE
ajfa-431	401	2	paladin books žižek	ORG
ajfa-431	401	3	s.	PERSON
ajfa-431	401	4	2010	DATE
ajfa-431	403	1	london	GPE
ajfa-431	403	2	new york city	GPE
ajfa-431	403	3	ny	GPE
ajfa-431	404	1	http://creativecommons.org/licenses/by/3.0/	ORG