id	sid	eid	entity	type
ajfa-4336	1	1	microsoft	ORG
ajfa-4336	1	2	4336-16027-1-sm-writer2-new.doc	CARDINAL
ajfa-4336	1	3	journal of finance & accounting	ORG
ajfa-4336	1	4	5	CARDINAL
ajfa-4336	1	5	2	CARDINAL
ajfa-4336	1	6	chi-chen wang	PERSON
ajfa-4336	1	7	national defense university yueh-ju lin department of accounting	ORG
ajfa-4336	1	8	kainan university yunsheng hsu	ORG
ajfa-4336	1	9	chung-hsing university	ORG
ajfa-4336	1	10	may 27, 2013	DATE
ajfa-4336	1	11	october 12, 2013	DATE
ajfa-4336	1	12	december 1, 2013	DATE
ajfa-4336	3	1	years	DATE
ajfa-4336	3	2	7.5 quarters	DATE
ajfa-4336	3	3	igco	GPE
ajfa-4336	4	1	first	ORDINAL
ajfa-4336	4	2	the 38th quarter	DATE
ajfa-4336	4	3	igco	GPE
ajfa-4336	4	4	nine years	DATE
ajfa-4336	4	5	taiwan	GPE
ajfa-4336	5	1	asian	NORP
ajfa-4336	5	2	finance & accounting	ORG
ajfa-4336	5	3	5	CARDINAL
ajfa-4336	5	4	2	CARDINAL
ajfa-4336	5	5	140 1	CARDINAL
ajfa-4336	6	1	2002	DATE
ajfa-4336	14	1	igco	ORG
ajfa-4336	15	1	two	CARDINAL
ajfa-4336	15	2	igco	GPE
ajfa-4336	16	1	first	ORDINAL
ajfa-4336	18	1	1974	DATE
ajfa-4336	18	2	koh	ORG
ajfa-4336	18	3	1991	DATE
ajfa-4336	19	1	1982	DATE
ajfa-4336	19	2	koh	PERSON
ajfa-4336	19	3	1990	DATE
ajfa-4336	19	4	levitan	GPE
ajfa-4336	19	5	knoblett	GPE
ajfa-4336	19	6	1985	DATE
ajfa-4336	21	1	igco	ORG
ajfa-4336	27	1	second	ORDINAL
ajfa-4336	27	2	first	ORDINAL
ajfa-4336	28	1	the asian journal of finance & accounting	ORG
ajfa-4336	28	2	5	CARDINAL
ajfa-4336	28	3	2	CARDINAL
ajfa-4336	28	4	141	CARDINAL
ajfa-4336	30	1	only one	CARDINAL
ajfa-4336	30	2	two years	DATE
ajfa-4336	30	3	1999	DATE
ajfa-4336	37	1	three	CARDINAL
ajfa-4336	37	2	taiwan	GPE
ajfa-4336	47	1	taiwan	GPE
ajfa-4336	49	1	the 38th quarter	DATE
ajfa-4336	50	1	taiwan	GPE
ajfa-4336	50	2	nine-year	DATE
ajfa-4336	50	3	igco	GPE
ajfa-4336	51	1	asian	NORP
ajfa-4336	51	2	finance & accounting	ORG
ajfa-4336	51	3	5	CARDINAL
ajfa-4336	51	4	2	CARDINAL
ajfa-4336	51	5	second	ORDINAL
ajfa-4336	51	6	third	ORDINAL
ajfa-4336	52	1	fourth	ORDINAL
ajfa-4336	52	2	fifth	ORDINAL
ajfa-4336	53	1	2	CARDINAL
ajfa-4336	53	2	two	CARDINAL
ajfa-4336	55	1	first	ORDINAL
ajfa-4336	57	1	2002	DATE
ajfa-4336	58	1	altman	ORG
ajfa-4336	58	2	1974	DATE
ajfa-4336	58	3	first	ORDINAL
ajfa-4336	59	1	34	CARDINAL
ajfa-4336	59	2	one year	DATE
ajfa-4336	59	3	the years of 1970 to 1973	DATE
ajfa-4336	59	4	altman	ORG
ajfa-4336	59	5	1968	DATE
ajfa-4336	60	1	82%	PERCENT
ajfa-4336	62	1	altman	ORG
ajfa-4336	62	2	1982	DATE
ajfa-4336	62	3	koh	ORG
ajfa-4336	62	4	1991	DATE
ajfa-4336	62	5	koh	PERSON
ajfa-4336	62	6	1990	DATE
ajfa-4336	62	7	levitan	GPE
ajfa-4336	62	8	knoblett	GPE
ajfa-4336	62	9	1985	DATE
ajfa-4336	63	1	the cohen commission	ORG
ajfa-4336	63	2	aicpa	ORG
ajfa-4336	63	3	1978	DATE
ajfa-4336	63	4	1989	DATE
ajfa-4336	65	1	1968	DATE
ajfa-4336	65	2	deakin	PERSON
ajfa-4336	65	3	1972	DATE
ajfa-4336	65	4	1980	DATE
ajfa-4336	66	1	zavgren	PERSON
ajfa-4336	66	2	1983	DATE
ajfa-4336	66	3	jones	PERSON
ajfa-4336	66	4	1980	DATE
ajfa-4336	72	1	second	ORDINAL
ajfa-4336	73	1	igco	GPE
ajfa-4336	73	2	one or two years	DATE
ajfa-4336	73	3	the asian journal of finance & accounting	ORG
ajfa-4336	74	1	5	CARDINAL
ajfa-4336	74	2	2	CARDINAL
ajfa-4336	74	3	143	CARDINAL
ajfa-4336	75	1	1999	DATE
ajfa-4336	77	1	78	CARDINAL
ajfa-4336	77	2	igco australian	ORG
ajfa-4336	77	3	the years of 1980 to 1992	DATE
ajfa-4336	77	4	1994	DATE
ajfa-4336	77	5	first	ORDINAL
ajfa-4336	77	6	igco	ORG
ajfa-4336	77	7	24	CARDINAL
ajfa-4336	77	8	37.2%	PERCENT
ajfa-4336	78	1	1987	DATE
ajfa-4336	78	2	only 3	CARDINAL
ajfa-4336	78	3	5.9%	PERCENT
ajfa-4336	78	4	51	CARDINAL
ajfa-4336	78	5	two years	DATE
ajfa-4336	78	6	igco	ORG
ajfa-4336	79	1	altman	PERSON
ajfa-4336	79	2	1982	DATE
ajfa-4336	79	3	about 25%	PERCENT
ajfa-4336	79	4	igco	GPE
ajfa-4336	81	1	157	CARDINAL
ajfa-4336	81	2	american	NORP
ajfa-4336	81	3	igco firms	ORG
ajfa-4336	81	4	the years of 1983 to 1990	DATE
ajfa-4336	81	5	1995	DATE
ajfa-4336	81	6	33%	PERCENT
ajfa-4336	81	7	the first year	DATE
ajfa-4336	82	1	210	CARDINAL
ajfa-4336	82	2	igco american	NORP
ajfa-4336	82	3	the years of 1984 to 1991	DATE
ajfa-4336	82	4	1999	DATE
ajfa-4336	82	5	38 (	PERCENT
ajfa-4336	82	6	18%	PERCENT
ajfa-4336	82	7	the first year	DATE
ajfa-4336	82	8	igco	ORG
ajfa-4336	82	9	17 (	PERCENT
ajfa-4336	82	10	8%	PERCENT
ajfa-4336	82	11	the second year	DATE
ajfa-4336	83	1	27%	PERCENT
ajfa-4336	83	2	the first year	DATE
ajfa-4336	83	3	18%	PERCENT
ajfa-4336	83	4	the second year	DATE
ajfa-4336	83	5	24%	PERCENT
ajfa-4336	83	6	the first year	DATE
ajfa-4336	83	7	1992	DATE
ajfa-4336	83	8	british	NORP
ajfa-4336	83	9	igco	ORG
ajfa-4336	85	1	igco	GPE
ajfa-4336	88	1	zhang	PERSON
ajfa-4336	88	2	1997	DATE
ajfa-4336	96	1	a quarter	CARDINAL
ajfa-4336	96	2	one	CARDINAL
ajfa-4336	98	1	2001	DATE
ajfa-4336	98	2	107	CARDINAL
ajfa-4336	98	3	the years of 1979 to 1990	DATE
ajfa-4336	101	1	asian	NORP
ajfa-4336	101	2	finance & accounting	ORG
ajfa-4336	101	3	5	CARDINAL
ajfa-4336	101	4	2	CARDINAL
ajfa-4336	103	1	3	CARDINAL
ajfa-4336	110	1	un	ORG
ajfa-4336	111	1	two	CARDINAL
ajfa-4336	111	2	1986	DATE
ajfa-4336	111	3	wilson, 1994	ORG
ajfa-4336	112	1	two	CARDINAL
ajfa-4336	113	1	xth	LAW
ajfa-4336	114	1	xth	LAW
ajfa-4336	114	2	exp(),(0	PERSON
ajfa-4336	114	3	xxth	ORDINAL
ajfa-4336	114	4	xth	LAW
ajfa-4336	116	1	cox	PERSON
ajfa-4336	116	2	1972	DATE
ajfa-4336	119	1	days	DATE
ajfa-4336	119	2	igco	GPE
ajfa-4336	119	3	f(t|x	CARDINAL
ajfa-4336	119	4	f(t|x	CARDINAL
ajfa-4336	120	1	t days	DATE
ajfa-4336	120	2	igco	GPE
ajfa-4336	120	3	asian	NORP
ajfa-4336	120	4	finance & accounting	ORG
ajfa-4336	120	5	5	CARDINAL
ajfa-4336	120	6	2	CARDINAL
ajfa-4336	120	7	145	CARDINAL
ajfa-4336	120	8	1	CARDINAL
ajfa-4336	120	9	t days	DATE
ajfa-4336	120	10	xts	ORG
ajfa-4336	121	1	2	CARDINAL
ajfa-4336	121	2	xth	LAW
ajfa-4336	121	3	t days	DATE
ajfa-4336	122	1	xtttf	NORP
ajfa-4336	122	2	xth	PERSON
ajfa-4336	124	1	3	CARDINAL
ajfa-4336	124	2	1	CARDINAL
ajfa-4336	124	3	2	CARDINAL
ajfa-4336	124	4	3	CARDINAL
ajfa-4336	124	5	three	CARDINAL
ajfa-4336	124	6	|(log	CARDINAL
ajfa-4336	125	1	4	CARDINAL
ajfa-4336	126	1	5	CARDINAL
ajfa-4336	126	2	−=	CARDINAL
ajfa-4336	126	3	0	CARDINAL
ajfa-4336	128	1	6	CARDINAL
ajfa-4336	128	2	xth	LAW
ajfa-4336	128	3	xts	ORG
ajfa-4336	129	1	cox’s	ORG
ajfa-4336	129	2	1972	DATE
ajfa-4336	130	1	βxethxth	WORK_OF_ART
ajfa-4336	130	2	( 0=	CARDINAL
ajfa-4336	133	1	7	CARDINAL
ajfa-4336	133	2	xth	LAW
ajfa-4336	136	1	first	ORDINAL
ajfa-4336	137	1	asian	NORP
ajfa-4336	137	2	finance & accounting	ORG
ajfa-4336	137	3	5	CARDINAL
ajfa-4336	137	4	2	CARDINAL
ajfa-4336	137	5	146	CARDINAL
ajfa-4336	137	6	321	CARDINAL
ajfa-4336	138	1	1	CARDINAL
ajfa-4336	138	2	first	ORDINAL
ajfa-4336	144	1	9	CARDINAL
ajfa-4336	144	2	8)	CARDINAL
ajfa-4336	144	3	9	CARDINAL
ajfa-4336	144	4	∏ ∏	ORG
ajfa-4336	151	1	1 1 1	QUANTITY
ajfa-4336	152	1	10	CARDINAL
ajfa-4336	152	2	10	CARDINAL
ajfa-4336	152	3	1	CARDINAL
ajfa-4336	153	1	0	CARDINAL
ajfa-4336	153	2	1	CARDINAL
ajfa-4336	157	1	7	CARDINAL
ajfa-4336	158	1	two	CARDINAL
ajfa-4336	159	1	11	CARDINAL
ajfa-4336	163	1	12	CARDINAL
ajfa-4336	165	1	11	CARDINAL
ajfa-4336	166	1	one	CARDINAL
ajfa-4336	166	2	asian	NORP
ajfa-4336	166	3	finance & accounting	ORG
ajfa-4336	166	4	5	CARDINAL
ajfa-4336	166	5	2	CARDINAL
ajfa-4336	168	1	four	CARDINAL
ajfa-4336	168	2	first	ORDINAL
ajfa-4336	169	1	first	ORDINAL
ajfa-4336	171	1	1	CARDINAL
ajfa-4336	172	1	1	CARDINAL
ajfa-4336	172	2	first	ORDINAL
ajfa-4336	172	3	first	ORDINAL
ajfa-4336	172	4	2	CARDINAL
ajfa-4336	173	1	first	ORDINAL
ajfa-4336	173	2	1995	DATE
ajfa-4336	173	3	153	CARDINAL
ajfa-4336	174	1	january 1, 1980 to	DATE
ajfa-4336	174	2	16 years	DATE
ajfa-4336	174	3	64 quarters	DATE
ajfa-4336	175	1	2	CARDINAL
ajfa-4336	175	2	quarter	DATE
ajfa-4336	176	1	2	CARDINAL
ajfa-4336	176	2	the quarters	DATE
ajfa-4336	176	3	0 to 7.5 (	PERCENT
ajfa-4336	176	4	31	CARDINAL
ajfa-4336	176	5	7.5	CARDINAL
ajfa-4336	176	6	15.0	CARDINAL
ajfa-4336	176	7	10	CARDINAL
ajfa-4336	176	8	15.0	CARDINAL
ajfa-4336	176	9	22.5	CARDINAL
ajfa-4336	176	10	29	CARDINAL
ajfa-4336	176	11	22.5	CARDINAL
ajfa-4336	176	12	30.0	CARDINAL
ajfa-4336	176	13	13	CARDINAL
ajfa-4336	177	1	six	CARDINAL
ajfa-4336	177	2	zero	CARDINAL
ajfa-4336	178	1	igco	GPE
ajfa-4336	178	2	the 7.5th quarter	DATE
ajfa-4336	178	3	taiwan	GPE
ajfa-4336	179	1	the same period	DATE
ajfa-4336	179	2	0 to 7.5th quarter	DATE
ajfa-4336	179	3	0.0328 to	MONEY
ajfa-4336	179	4	30.0	CARDINAL
ajfa-4336	180	1	about 38 quarters	PERCENT
ajfa-4336	180	2	9 years	DATE
ajfa-4336	181	1	the quarter of 45	DATE
ajfa-4336	181	2	52.5	CARDINAL
ajfa-4336	181	3	0.0381	CARDINAL
ajfa-4336	182	1	1	CARDINAL
ajfa-4336	182	2	2	CARDINAL
ajfa-4336	183	1	asian	NORP
ajfa-4336	183	2	finance & accounting	ORG
ajfa-4336	183	3	5	CARDINAL
ajfa-4336	183	4	2	CARDINAL
ajfa-4336	183	5	148	CARDINAL
ajfa-4336	183	6	1	CARDINAL
ajfa-4336	185	1	2	CARDINAL
ajfa-4336	185	2	table1	ORG
ajfa-4336	185	3	0.0 7.5	CARDINAL
ajfa-4336	185	4	71 17	DATE
ajfa-4336	185	5	0.0806(0.014	CARDINAL
ajfa-4336	186	1	13 0.3721(0.049	CARDINAL
ajfa-4336	186	2	0.0937(0.024	DATE
ajfa-4336	187	1	12	CARDINAL
ajfa-4336	187	2	0.1786(0.044	CARDINAL
ajfa-4336	187	3	0.1000(0.038	CARDINAL
ajfa-4336	188	1	4	CARDINAL
ajfa-4336	188	2	4	CARDINAL
ajfa-4336	188	3	0.0000(0.000	CARDINAL
ajfa-4336	188	4	45.052.5	CARDINAL
ajfa-4336	188	5	0.0381(0.038	CARDINAL
ajfa-4336	188	6	52.560.0	CARDINAL
ajfa-4336	188	7	3	CARDINAL
ajfa-4336	188	8	3	CARDINAL
ajfa-4336	188	9	0.0609(0.031	CARDINAL
ajfa-4336	188	10	0.0000(0.000	CARDINAL
ajfa-4336	189	1	60.067.5	CARDINAL
ajfa-4336	189	2	3	CARDINAL
ajfa-4336	189	3	3	CARDINAL
ajfa-4336	189	4	0.0609(0.031	CARDINAL
ajfa-4336	189	5	0.0000(0.000	CARDINAL
ajfa-4336	190	1	67.575.0	CARDINAL
ajfa-4336	190	2	0.0609(0.031	CARDINAL
ajfa-4336	191	1	0.0000	CARDINAL
ajfa-4336	191	2	1	CARDINAL
ajfa-4336	192	1	2：standard	CARDINAL
ajfa-4336	194	1	7.5-15.0 67.5-75.0 60.0-67.5 52.5-60.0 45.0-52.5 37.5	QUANTITY
ajfa-4336	194	2	45.0	CARDINAL
ajfa-4336	194	3	22.5	CARDINAL
ajfa-4336	194	4	0.00	CARDINAL
ajfa-4336	194	5	1	CARDINAL
ajfa-4336	194	6	asian	NORP
ajfa-4336	194	7	finance & accounting	ORG
ajfa-4336	194	8	5	CARDINAL
ajfa-4336	194	9	2	CARDINAL
ajfa-4336	194	10	149 4	DATE
ajfa-4336	198	1	quarterly	DATE
ajfa-4336	198	2	the taiwan economic journal	ORG
ajfa-4336	198	3	tej	ORG
ajfa-4336	199	1	64 quarters	DATE
ajfa-4336	199	2	16 years	DATE
ajfa-4336	199	3	january 1, 1980 to	DATE
ajfa-4336	199	4	153	CARDINAL
ajfa-4336	201	1	two	CARDINAL
ajfa-4336	201	2	igco	GPE
ajfa-4336	201	3	quarters	DATE
ajfa-4336	202	1	153	CARDINAL
ajfa-4336	203	1	taiwan securities and futures bureau	ORG
ajfa-4336	205	1	igco	ORG
ajfa-4336	205	2	un	ORG
ajfa-4336	208	1	3	CARDINAL
ajfa-4336	209	1	first	ORDINAL
ajfa-4336	210	1	four	CARDINAL
ajfa-4336	210	2	25	CARDINAL
ajfa-4336	211	1	153	CARDINAL
ajfa-4336	211	2	june 30, 2006	DATE
ajfa-4336	212	1	3	CARDINAL
ajfa-4336	212	2	annual	DATE
ajfa-4336	212	3	un	ORG
ajfa-4336	213	1	68	CARDINAL
ajfa-4336	213	2	85	CARDINAL
ajfa-4336	213	3	un	ORG
ajfa-4336	214	1	1998	DATE
ajfa-4336	214	2	1998	DATE
ajfa-4336	215	1	asian	NORP
ajfa-4336	215	2	1997	DATE
ajfa-4336	217	1	asian journal of finance & accounting	ORG
ajfa-4336	217	2	5	CARDINAL
ajfa-4336	217	3	2	CARDINAL
ajfa-4336	217	4	150	CARDINAL
ajfa-4336	217	5	3	CARDINAL
ajfa-4336	217	6	#	CARDINAL
ajfa-4336	217	7	1980	DATE
ajfa-4336	217	8	2006 182	DATE
ajfa-4336	218	1	4	CARDINAL
ajfa-4336	218	2	25	CARDINAL
ajfa-4336	218	3	153	CARDINAL
ajfa-4336	218	4	annual	DATE
ajfa-4336	218	5	#	CARDINAL
ajfa-4336	218	6	#	CARDINAL
ajfa-4336	218	7	#	CARDINAL
ajfa-4336	218	8	un	ORG
ajfa-4336	218	9	1980	DATE
ajfa-4336	218	10	1981	DATE
ajfa-4336	218	11	1982 1 1	DATE
ajfa-4336	218	12	1983	DATE
ajfa-4336	218	13	1984	DATE
ajfa-4336	218	14	1985	DATE
ajfa-4336	218	15	1986 1 1	DATE
ajfa-4336	218	16	1987	DATE
ajfa-4336	218	17	2 2	CARDINAL
ajfa-4336	218	18	1988 1 1	DATE
ajfa-4336	218	19	1989	DATE
ajfa-4336	218	20	1990	DATE
ajfa-4336	218	21	1991	DATE
ajfa-4336	218	22	1992	DATE
ajfa-4336	218	23	1993	DATE
ajfa-4336	218	24	1994	DATE
ajfa-4336	218	25	1 1995 3 3	DATE
ajfa-4336	218	26	1997	DATE
ajfa-4336	218	27	1998	DATE
ajfa-4336	218	28	10 8 2001	DATE
ajfa-4336	218	29	2003	DATE
ajfa-4336	218	30	9 3 6 2004 19	TIME
ajfa-4336	218	31	19 2006	DATE
ajfa-4336	218	32	0	CARDINAL
ajfa-4336	218	33	153	CARDINAL
ajfa-4336	218	34	asian journal of finance & accounting	ORG
ajfa-4336	218	35	5	CARDINAL
ajfa-4336	218	36	2	CARDINAL
ajfa-4336	218	37	4	CARDINAL
ajfa-4336	218	38	153	CARDINAL
ajfa-4336	218	39	igco	ORG
ajfa-4336	220	1	0.05	CARDINAL
ajfa-4336	220	2	1.414	CARDINAL
ajfa-4336	220	3	0.199	CARDINAL
ajfa-4336	221	1	taiwan	GPE
ajfa-4336	223	1	4	CARDINAL
ajfa-4336	224	1	un	ORG
ajfa-4336	224	2	# %	PERCENT
ajfa-4336	224	3	# %	PERCENT
ajfa-4336	224	4	# %	PERCENT
ajfa-4336	224	5	# %	PERCENT
ajfa-4336	224	6	# %	PERCENT
ajfa-4336	224	7	# %	PERCENT
ajfa-4336	224	8	0.00	CARDINAL
ajfa-4336	224	9	1 1.18	CARDINAL
ajfa-4336	224	10	0.00 1 1.18	CARDINAL
ajfa-4336	224	11	9	CARDINAL
ajfa-4336	224	12	0.00 1 1.18	CARDINAL
ajfa-4336	224	13	1 1.47	CARDINAL
ajfa-4336	224	14	0.00 1 1.47 2 2.35	QUANTITY
ajfa-4336	224	15	0.00 2 2.35	QUANTITY
ajfa-4336	224	16	5 7.35	CARDINAL
ajfa-4336	224	17	0.00	CARDINAL
ajfa-4336	224	18	8 9.41	CARDINAL
ajfa-4336	224	19	2	CARDINAL
ajfa-4336	224	20	0.00 2	CARDINAL
ajfa-4336	224	21	0.00	CARDINAL
ajfa-4336	224	22	0.00	CARDINAL
ajfa-4336	224	23	0.00	CARDINAL
ajfa-4336	224	24	1 1.47	CARDINAL
ajfa-4336	224	25	0.00 1 1.47 2 2.35	QUANTITY
ajfa-4336	224	26	0.00	CARDINAL
ajfa-4336	224	27	bio-chem	ORG
ajfa-4336	224	28	0.00	CARDINAL
ajfa-4336	224	29	1 1.47	CARDINAL
ajfa-4336	224	30	0.00 1 1.47 3 3.53	QUANTITY
ajfa-4336	224	31	0.00 3 3.53	CARDINAL
ajfa-4336	224	32	0	CARDINAL
ajfa-4336	224	33	0.00	CARDINAL
ajfa-4336	224	34	1 1.18	CARDINAL
ajfa-4336	224	35	0.00 1 1.18	CARDINAL
ajfa-4336	224	36	2	CARDINAL
ajfa-4336	224	37	8.24	CARDINAL
ajfa-4336	224	38	0.00	CARDINAL
ajfa-4336	224	39	1 1.18	CARDINAL
ajfa-4336	224	40	0.00 1 1.18	CARDINAL
ajfa-4336	224	41	1 1.47	CARDINAL
ajfa-4336	224	42	0.00 1 1.47 1 1.18	QUANTITY
ajfa-4336	224	43	0.00 1 1.18	CARDINAL
ajfa-4336	224	44	5	CARDINAL
ajfa-4336	224	45	10.29	CARDINAL
ajfa-4336	224	46	15.29	CARDINAL
ajfa-4336	224	47	16.47	CARDINAL
ajfa-4336	224	48	27 31.76	CARDINAL
ajfa-4336	224	49	6	CARDINAL
ajfa-4336	224	50	14.71	CARDINAL
ajfa-4336	224	51	14.12	CARDINAL
ajfa-4336	224	52	1 1.47	CARDINAL
ajfa-4336	224	53	0.00 1 1.47 1 1.18 1 1.18 2 2.35	QUANTITY
ajfa-4336	224	54	0	CARDINAL
ajfa-4336	224	55	0.00	CARDINAL
ajfa-4336	224	56	1 1.18	CARDINAL
ajfa-4336	224	57	0	CARDINAL
ajfa-4336	224	58	0.00 1 1.47 1 1.47	QUANTITY
ajfa-4336	224	59	0.00	CARDINAL
ajfa-4336	224	60	0.00	CARDINAL
ajfa-4336	224	61	0.00	CARDINAL
ajfa-4336	224	62	0	CARDINAL
ajfa-4336	224	63	0.00	CARDINAL
ajfa-4336	224	64	0.00	CARDINAL
ajfa-4336	224	65	0.00	CARDINAL
ajfa-4336	224	66	2 2.35	CARDINAL
ajfa-4336	224	67	2	CARDINAL
ajfa-4336	224	68	2.94 1 1.47 3 4.41 5	TIME
ajfa-4336	224	69	17	CARDINAL
ajfa-4336	224	70	0.00 4 4.71	QUANTITY
ajfa-4336	224	71	53 77.94	CARDINAL
ajfa-4336	224	72	22.06	CARDINAL
ajfa-4336	224	73	100.00	CARDINAL
ajfa-4336	224	74	100.00	CARDINAL
ajfa-4336	225	1	asian	NORP
ajfa-4336	225	2	finance & accounting	ORG
ajfa-4336	225	3	5	CARDINAL
ajfa-4336	225	4	2	CARDINAL
ajfa-4336	225	5	152	CARDINAL
ajfa-4336	226	1	cybinski	PERSON
ajfa-4336	226	2	2005	DATE
ajfa-4336	227	1	altman	ORG
ajfa-4336	227	2	1982	DATE
ajfa-4336	227	3	1986	DATE
ajfa-4336	227	4	chen	PERSON
ajfa-4336	227	5	lee	PERSON
ajfa-4336	227	6	1993	DATE
ajfa-4336	227	7	ohlson, 1980,	DATE
ajfa-4336	227	8	1993	DATE
ajfa-4336	227	9	four	CARDINAL
ajfa-4336	228	1	four	CARDINAL
ajfa-4336	230	1	chen	PERSON
ajfa-4336	230	2	lee	PERSON
ajfa-4336	230	3	1980	DATE
ajfa-4336	230	4	1993	DATE
ajfa-4336	231	1	chen	PERSON
ajfa-4336	231	2	lee	PERSON
ajfa-4336	231	3	1993	DATE
ajfa-4336	233	1	four	CARDINAL
ajfa-4336	236	1	ohlson	PERSON
ajfa-4336	236	2	1980	DATE
ajfa-4336	238	1	altman	ORG
ajfa-4336	238	2	1968	DATE
ajfa-4336	240	1	1966	DATE
ajfa-4336	242	1	1966	DATE
ajfa-4336	242	2	1980	DATE
ajfa-4336	247	1	altman	ORG
ajfa-4336	247	2	1968	DATE
ajfa-4336	247	3	1996	DATE
ajfa-4336	247	4	1980	DATE
ajfa-4336	248	1	altman	PERSON
ajfa-4336	248	2	1968	DATE
ajfa-4336	250	1	1968	DATE
ajfa-4336	253	1	jensen	PERSON
ajfa-4336	253	2	1983	DATE
ajfa-4336	253	3	asian journal of finance & accounting	ORG
ajfa-4336	253	4	5	CARDINAL
ajfa-4336	253	5	2	CARDINAL
ajfa-4336	253	6	jensen	PERSON
ajfa-4336	253	7	1976	DATE
ajfa-4336	260	1	beneish	PERSON
ajfa-4336	260	2	1997	DATE
ajfa-4336	261	1	laporta et al	PERSON
ajfa-4336	262	1	1999	DATE
ajfa-4336	263	1	5	CARDINAL
ajfa-4336	263	2	age in years	DATE
ajfa-4336	263	3	age) years	DATE
ajfa-4336	263	4	quarterly	DATE
ajfa-4336	264	1	asian journal of finance & accounting	ORG
ajfa-4336	264	2	5	CARDINAL
ajfa-4336	264	3	2	CARDINAL
ajfa-4336	264	4	154	CARDINAL
ajfa-4336	264	5	6	CARDINAL
ajfa-4336	264	6	15 quarters	DATE
ajfa-4336	266	1	13 quarters	DATE
ajfa-4336	266	2	9.7087	CARDINAL
ajfa-4336	266	3	a certain year	DATE
ajfa-4336	267	1	68%	PERCENT
ajfa-4336	267	2	igco	GPE
ajfa-4336	268	1	6	CARDINAL
ajfa-4336	268	2	14.71241 12.04414	CARDINAL
ajfa-4336	268	3	0.7524	ORG
ajfa-4336	268	4	13.18954	CARDINAL
ajfa-4336	268	5	9.70807	CARDINAL
ajfa-4336	268	6	14.78033	CARDINAL
ajfa-4336	268	7	0.68113 0.44511	ORG
ajfa-4336	268	8	0.59220	CARDINAL
ajfa-4336	268	9	0.02856 -0.088%	PERCENT
ajfa-4336	269	1	5.2631%	PERCENT
ajfa-4336	269	2	0.01040 0.03812 -0.654%	PERSON
ajfa-4336	269	3	0.01	CARDINAL
ajfa-4336	269	4	0.05	CARDINAL
ajfa-4336	270	1	the end of 2006	DATE
ajfa-4336	271	1	5	CARDINAL
ajfa-4336	273	1	four	CARDINAL
ajfa-4336	274	1	three	CARDINAL
ajfa-4336	277	1	7	CARDINAL
ajfa-4336	278	1	1	CARDINAL
ajfa-4336	278	2	7	CARDINAL
ajfa-4336	278	3	asian journal of finance & accounting	ORG
ajfa-4336	278	4	5	CARDINAL
ajfa-4336	278	5	2	CARDINAL
ajfa-4336	280	1	2	CARDINAL
ajfa-4336	280	2	three	CARDINAL
ajfa-4336	286	1	3	CARDINAL
ajfa-4336	286	2	two	CARDINAL
ajfa-4336	287	1	two	CARDINAL
ajfa-4336	289	1	taiwan	GPE
ajfa-4336	290	1	4	CARDINAL
ajfa-4336	290	2	four	CARDINAL
ajfa-4336	291	1	two	CARDINAL
ajfa-4336	293	1	asian journal of finance & accounting	ORG
ajfa-4336	293	2	5	CARDINAL
ajfa-4336	293	3	2	CARDINAL
ajfa-4336	293	4	156	CARDINAL
ajfa-4336	293	5	7	CARDINAL
ajfa-4336	294	1	1	CARDINAL
ajfa-4336	294	2	2	CARDINAL
ajfa-4336	294	3	3	CARDINAL
ajfa-4336	294	4	4 cacl	QUANTITY
ajfa-4336	294	5	0.216(0.241	CARDINAL
ajfa-4336	294	6	1.895(3.812) 4.535(3.948	DATE
ajfa-4336	302	1	0.05	CARDINAL
ajfa-4336	302	2	0.025	CARDINAL
ajfa-4336	302	3	0.01	CARDINAL
ajfa-4336	303	1	1	CARDINAL
ajfa-4336	304	1	2	CARDINAL
ajfa-4336	305	1	3	CARDINAL
ajfa-4336	306	1	4	CARDINAL
ajfa-4336	307	1	6	CARDINAL
ajfa-4336	309	1	igco	GPE
ajfa-4336	312	1	taiwan	GPE
ajfa-4336	312	2	igco	GPE
ajfa-4336	313	1	first	ORDINAL
ajfa-4336	313	2	38	CARDINAL
ajfa-4336	313	3	asian	NORP
ajfa-4336	313	4	finance & accounting	ORG
ajfa-4336	314	1	5	CARDINAL
ajfa-4336	314	2	2	CARDINAL
ajfa-4336	314	3	157 quarters	DATE
ajfa-4336	314	4	igco issued	ORG
ajfa-4336	315	1	about nine years	DATE
ajfa-4336	315	2	10%	PERCENT
ajfa-4336	316	1	four	CARDINAL
ajfa-4336	324	1	taiwan	GPE
ajfa-4336	324	2	igco	GPE
ajfa-4336	326	1	altman	PERSON
ajfa-4336	326	2	e. i.	PERSON
ajfa-4336	327	1	1974	DATE
ajfa-4336	329	1	50-57	CARDINAL
ajfa-4336	330	1	altman	ORG
ajfa-4336	330	2	e. i.	PERSON
ajfa-4336	330	3	1982	DATE
ajfa-4336	332	1	4	CARDINAL
ajfa-4336	333	1	a., & s. jaggia	ORG
ajfa-4336	334	1	2001	DATE
ajfa-4336	335	1	second	ORDINAL
ajfa-4336	336	1	201	CARDINAL
ajfa-4336	337	1	http://dx.doi.org/10.1016/s0927-5398(01)00023-8 beaver	PERSON
ajfa-4336	337	2	w.	PERSON
ajfa-4336	337	3	1996	DATE
ajfa-4336	339	1	journal of accounting research	ORG
ajfa-4336	339	2	71	CARDINAL
ajfa-4336	340	1	beneish	NORP
ajfa-4336	340	2	m. d.	PERSON
ajfa-4336	340	3	1997	DATE
ajfa-4336	342	1	271	CARDINAL
ajfa-4336	343	1	http://dx.doi.org/10.1016/s0278-4254(97)00023-9 barnes	PERSON
ajfa-4336	343	2	1987	DATE
ajfa-4336	345	1	32	CARDINAL
ajfa-4336	346	1	casterella	PERSON
ajfa-4336	346	2	j. r.	PERSON
ajfa-4336	346	3	b. l. lewis	PERSON
ajfa-4336	347	1	2001	DATE
ajfa-4336	349	1	aaa audit section midyear	ORG
ajfa-4336	350	1	d. b.	GPE
ajfa-4336	350	2	r. j. taffler	PERSON
ajfa-4336	351	1	1992	DATE
ajfa-4336	353	1	337	CARDINAL
ajfa-4336	354	1	asian	NORP
ajfa-4336	354	2	finance & accounting	ORG
ajfa-4336	354	3	5	CARDINAL
ajfa-4336	354	4	2	CARDINAL
ajfa-4336	354	5	158 chen	PERSON
ajfa-4336	354	6	ko, & j. lee	ORG
ajfa-4336	355	1	1993	DATE
ajfa-4336	357	1	9(2	CARDINAL
ajfa-4336	357	2	667	CARDINAL
ajfa-4336	358	1	http://dx.doi.org/10.1111/j.1911-3846.1993.tb00903.x deakin	PERSON
ajfa-4336	358	2	e. b.	PERSON
ajfa-4336	358	3	1972	DATE
ajfa-4336	360	1	journal of accounting research	ORG
ajfa-4336	360	2	167	CARDINAL
ajfa-4336	361	1	jensen	PERSON
ajfa-4336	361	2	m., & w. meckling	ORG
ajfa-4336	362	1	1976	DATE
ajfa-4336	364	1	journal of financial economics	ORG
ajfa-4336	364	2	305	CARDINAL
ajfa-4336	365	1	h. c.	PERSON
ajfa-4336	365	2	l. n. killough	PERSON
ajfa-4336	365	3	1990	DATE
ajfa-4336	367	1	journal of business finance	ORG
ajfa-4336	367	2	178	CARDINAL
ajfa-4336	368	1	koh	PERSON
ajfa-4336	368	2	h. c.	PERSON
ajfa-4336	368	3	1991	DATE
ajfa-4336	370	1	331	CARDINAL
ajfa-4336	371	1	levitan	GPE
ajfa-4336	371	2	j.	PERSON
ajfa-4336	371	3	1985	DATE
ajfa-4336	373	1	journal of practice &	ORG
ajfa-4336	373	2	5	CARDINAL
ajfa-4336	373	3	26	CARDINAL
ajfa-4336	374	1	t	GPE
ajfa-4336	374	2	messina	GPE
ajfa-4336	374	3	1999	DATE
ajfa-4336	376	1	decision sciences	ORG
ajfa-4336	376	2	30(3	CARDINAL
ajfa-4336	376	3	805	CARDINAL
ajfa-4336	377	1	laporta	GPE
ajfa-4336	377	2	r.	NORP
ajfa-4336	377	3	f. lopez-de-silanes	PERSON
ajfa-4336	377	4	a. shleifer	PERSON
ajfa-4336	378	1	1999	DATE
ajfa-4336	380	1	54	DATE
ajfa-4336	380	2	471	CARDINAL
ajfa-4336	381	1	http://dx.doi.org/10.1111/0022-1082.00115 lancaster	GPE
ajfa-4336	381	2	t.	GPE
ajfa-4336	381	3	1990	DATE
ajfa-4336	383	1	brown university	ORG
ajfa-4336	384	1	pmc53443 zhang	PERSON
ajfa-4336	384	2	m. w.	PERSON
ajfa-4336	384	3	h. suzanne	PERSON
ajfa-4336	385	1	1997	DATE
ajfa-4336	387	1	australian	NORP
ajfa-4336	387	2	22	CARDINAL
ajfa-4336	388	1	nogler	PERSON
ajfa-4336	388	2	g. e. (	PERSON
ajfa-4336	388	3	1995	DATE
ajfa-4336	390	1	54-73	CARDINAL
ajfa-4336	391	1	ohlson	PERSON
ajfa-4336	391	2	j.	PERSON
ajfa-4336	391	3	1980	DATE
ajfa-4336	393	1	journal of accounting research	ORG
ajfa-4336	393	2	18(1	CARDINAL
ajfa-4336	393	3	109	CARDINAL
ajfa-4336	394	1	j. and	PERSON
ajfa-4336	394	2	m. zhang	PERSON
ajfa-4336	395	1	1994	DATE
ajfa-4336	396	1	australian	NORP
ajfa-4336	397	1	39	CARDINAL
ajfa-4336	398	1	cybinski	PERSON
ajfa-4336	398	2	w. carolyn	PERSON
ajfa-4336	399	1	2005	DATE
ajfa-4336	400	1	u.s trade	GPE
ajfa-4336	400	2	1974-1988	DATE
ajfa-4336	401	1	pacific accounting review	ORG
ajfa-4336	401	2	3	CARDINAL
ajfa-4336	402	1	schmidt	PERSON
ajfa-4336	402	2	p., & a. d. witte	ORG
ajfa-4336	403	1	1989	DATE
ajfa-4336	405	1	econometrics	ORG
ajfa-4336	405	2	40	DATE
ajfa-4336	405	3	141	CARDINAL