id	sid	eid	entity	type
ajfa-4501	1	1	microsoft	ORG
ajfa-4501	1	2	4501-16642	CARDINAL
ajfa-4501	1	3	asian journal of finance & accounting	ORG
ajfa-4501	1	4	5	CARDINAL
ajfa-4501	1	5	2	CARDINAL
ajfa-4501	1	6	305	CARDINAL
ajfa-4501	1	7	taiwan yung-yu lai	GPE
ajfa-4501	1	8	chinese	NORP
ajfa-4501	1	9	taiwan e	GPE
ajfa-4501	1	10	fu-hsing	PERSON
ajfa-4501	1	11	chang chihlee institute of technology	ORG
ajfa-4501	1	12	taiwan e	GPE
ajfa-4501	1	13	nov. 2, 2013	DATE
ajfa-4501	1	14	december 14, 2013	DATE
ajfa-4501	1	15	december 14, 2013	DATE
ajfa-4501	3	1	first	ORDINAL
ajfa-4501	4	1	taiwan	GPE
ajfa-4501	7	1	firstly	ORDINAL
ajfa-4501	9	1	secondly	ORDINAL
ajfa-4501	9	2	taiwan	GPE
ajfa-4501	11	1	thirdly	ORDINAL
ajfa-4501	13	1	asian	NORP
ajfa-4501	13	2	finance & accounting	ORG
ajfa-4501	13	3	5	CARDINAL
ajfa-4501	13	4	2	CARDINAL
ajfa-4501	13	5	306 1	CARDINAL
ajfa-4501	15	1	one	CARDINAL
ajfa-4501	15	2	three	CARDINAL
ajfa-4501	15	3	thorne et al	PERSON
ajfa-4501	16	1	2001	DATE
ajfa-4501	17	1	northern california	LOC
ajfa-4501	20	1	npo	ORG
ajfa-4501	20	2	taiwan	GPE
ajfa-4501	21	1	2	CARDINAL
ajfa-4501	21	2	hualien da-han	PERSON
ajfa-4501	21	3	1988	DATE
ajfa-4501	21	4	kaohsiung international business college	ORG
ajfa-4501	21	5	the ministry of education	ORG
ajfa-4501	23	1	162	CARDINAL
ajfa-4501	23	2	2006	DATE
ajfa-4501	24	1	between 2001 and 2002	DATE
ajfa-4501	25	1	2003	DATE
ajfa-4501	26	1	taiwan	GPE
ajfa-4501	28	1	1980	DATE
ajfa-4501	28	2	palmrose	ORG
ajfa-4501	28	3	1986	DATE
ajfa-4501	28	4	1980	DATE
ajfa-4501	28	5	thornton	ORG
ajfa-4501	28	6	zeghal, 1994	ORG
ajfa-4501	28	7	1980	DATE
ajfa-4501	29	1	al.	GPE
ajfa-4501	29	2	1995	DATE
ajfa-4501	31	1	klein	PERSON
ajfa-4501	31	2	1981	DATE
ajfa-4501	31	3	shapiro, 1983)	ORG
ajfa-4501	32	1	stein	GPE
ajfa-4501	32	2	1987	DATE
ajfa-4501	32	3	watts	ORG
ajfa-4501	32	4	1986	DATE
ajfa-4501	36	1	three-fold	CARDINAL
ajfa-4501	37	1	firstly	ORDINAL
ajfa-4501	38	1	secondly	ORDINAL
ajfa-4501	38	2	4	CARDINAL
ajfa-4501	39	1	asian journal of finance & accounting	ORG
ajfa-4501	39	2	5	CARDINAL
ajfa-4501	39	3	2	CARDINAL
ajfa-4501	39	4	4	CARDINAL
ajfa-4501	39	5	two	CARDINAL
ajfa-4501	39	6	npo	ORG
ajfa-4501	40	1	first	ORDINAL
ajfa-4501	41	1	second	ORDINAL
ajfa-4501	41	2	4	CARDINAL
ajfa-4501	42	1	1	CARDINAL
ajfa-4501	42	2	2	CARDINAL
ajfa-4501	42	3	4	CARDINAL
ajfa-4501	42	4	4	CARDINAL
ajfa-4501	42	5	3	CARDINAL
ajfa-4501	42	6	4	CARDINAL
ajfa-4501	42	7	4	CARDINAL
ajfa-4501	45	1	firstly	ORDINAL
ajfa-4501	48	1	secondly	ORDINAL
ajfa-4501	48	2	taiwan	GPE
ajfa-4501	50	1	thirdly	ORDINAL
ajfa-4501	52	1	four	CARDINAL
ajfa-4501	53	1	section 2	LAW
ajfa-4501	55	1	section 3	LAW
ajfa-4501	56	1	section 4	LAW
ajfa-4501	57	1	section 5	LAW
ajfa-4501	58	1	2	CARDINAL
ajfa-4501	58	2	2.1	CARDINAL
ajfa-4501	59	1	1	CARDINAL
ajfa-4501	59	2	1997-2000	DATE
ajfa-4501	60	1	2000	DATE
ajfa-4501	61	1	2001 to 2003	DATE
ajfa-4501	62	1	2001-2003	DATE
ajfa-4501	63	1	asian journal of finance & accounting	ORG
ajfa-4501	63	2	5	CARDINAL
ajfa-4501	63	3	2	CARDINAL
ajfa-4501	63	4	308	CARDINAL
ajfa-4501	63	5	1	CARDINAL
ajfa-4501	63	6	year 3	DATE
ajfa-4501	63	7	1992	DATE
ajfa-4501	63	8	1995	DATE
ajfa-4501	63	9	half	CARDINAL
ajfa-4501	63	10	1997 1.private	DATE
ajfa-4501	63	11	2.assigned	CARDINAL
ajfa-4501	63	12	1.private	CARDINAL
ajfa-4501	63	13	2001	DATE
ajfa-4501	63	14	2003	DATE
ajfa-4501	63	15	2004	DATE
ajfa-4501	66	1	maher et al	PERSON
ajfa-4501	67	1	1992	DATE
ajfa-4501	67	2	1977 to 1981	DATE
ajfa-4501	67	3	seventy-eight	CARDINAL
ajfa-4501	68	1	sanders et al	PERSON
ajfa-4501	69	1	1995	DATE
ajfa-4501	69	2	1985 to 1989	DATE
ajfa-4501	69	3	159	CARDINAL
ajfa-4501	73	1	2000	DATE
ajfa-4501	77	1	2.2	CARDINAL
ajfa-4501	77	2	klein	PERSON
ajfa-4501	77	3	1981	DATE
ajfa-4501	77	4	1983	DATE
ajfa-4501	78	1	stein	GPE
ajfa-4501	78	2	1987	DATE
ajfa-4501	78	3	watts	ORG
ajfa-4501	78	4	1986	DATE
ajfa-4501	80	1	asian	NORP
ajfa-4501	80	2	finance & accounting	ORG
ajfa-4501	80	3	5	CARDINAL
ajfa-4501	80	4	2	CARDINAL
ajfa-4501	80	5	2006	DATE
ajfa-4501	81	1	four	CARDINAL
ajfa-4501	81	2	8/6/5/4	DATE
ajfa-4501	82	1	us	GPE
ajfa-4501	82	2	francis	PERSON
ajfa-4501	82	3	simon	PERSON
ajfa-4501	82	4	1987	DATE
ajfa-4501	83	1	uk	GPE
ajfa-4501	83	2	chan et al	ORG
ajfa-4501	84	1	1993	DATE
ajfa-4501	84	2	whittington	PERSON
ajfa-4501	84	3	1994	DATE
ajfa-4501	84	4	mcmeeking et al	PERSON
ajfa-4501	85	1	2006	DATE
ajfa-4501	86	1	francis	PERSON
ajfa-4501	86	2	1984	DATE
ajfa-4501	87	1	2000	DATE
ajfa-4501	87	2	australia	GPE
ajfa-4501	87	3	new zealand	GPE
ajfa-4501	87	4	hong kong	GPE
ajfa-4501	88	1	craswell et al	PERSON
ajfa-4501	89	1	1995	DATE
ajfa-4501	89	2	8	CARDINAL
ajfa-4501	89	3	1,484	CARDINAL
ajfa-4501	89	4	australian	NORP
ajfa-4501	90	1	8	CARDINAL
ajfa-4501	90	2	around 30%	PERCENT
ajfa-4501	91	1	klein	PERSON
ajfa-4501	91	2	1981	DATE
ajfa-4501	91	3	1986	DATE
ajfa-4501	91	4	stein	PERSON
ajfa-4501	91	5	1987	DATE
ajfa-4501	92	1	taiwan	GPE
ajfa-4501	92	2	wong	GPE
ajfa-4501	92	3	1999	DATE
ajfa-4501	93	1	twenty-five years	DATE
ajfa-4501	93	2	1977-2002	DATE
ajfa-4501	93	3	more than twenty	CARDINAL
ajfa-4501	94	1	2006	DATE
ajfa-4501	94	2	8/6/5	PRODUCT
ajfa-4501	94	3	67%	PERCENT
ajfa-4501	96	1	1994	DATE
ajfa-4501	96	2	michigan	GPE
ajfa-4501	97	1	13%	PERCENT
ajfa-4501	99	1	approximately 65%	PERCENT
ajfa-4501	101	1	4	CARDINAL
ajfa-4501	101	2	4	CARDINAL
ajfa-4501	102	1	2.3	CARDINAL
ajfa-4501	110	1	asian	NORP
ajfa-4501	110	2	finance & accounting	ORG
ajfa-4501	110	3	5	CARDINAL
ajfa-4501	110	4	2	CARDINAL
ajfa-4501	110	5	310	CARDINAL
ajfa-4501	114	1	1995	DATE
ajfa-4501	115	1	ferguson et al.	PERSON
ajfa-4501	115	2	2003	DATE
ajfa-4501	117	1	1995	DATE
ajfa-4501	117	2	8	CARDINAL
ajfa-4501	117	3	1,484	CARDINAL
ajfa-4501	117	4	australian	NORP
ajfa-4501	118	1	8	CARDINAL
ajfa-4501	118	2	34%	PERCENT
ajfa-4501	118	3	8	CARDINAL
ajfa-4501	119	1	twenty-five-year	CARDINAL
ajfa-4501	120	1	2006	DATE
ajfa-4501	121	1	carson	PERSON
ajfa-4501	121	2	2007	DATE
ajfa-4501	121	3	australian	NORP
ajfa-4501	122	1	1995	DATE
ajfa-4501	122	2	al.	GPE
ajfa-4501	122	3	2000	DATE
ajfa-4501	122	4	ferguson et al.	ORG
ajfa-4501	122	5	2003	DATE
ajfa-4501	124	1	4	CARDINAL
ajfa-4501	124	2	4	CARDINAL
ajfa-4501	125	1	3	CARDINAL
ajfa-4501	125	2	3.1	CARDINAL
ajfa-4501	125	3	years 1998-2002	DATE
ajfa-4501	127	1	2003	DATE
ajfa-4501	130	1	2	CARDINAL
ajfa-4501	130	2	1998-2003	DATE
ajfa-4501	132	1	2	CARDINAL
ajfa-4501	132	2	nine	CARDINAL
ajfa-4501	132	3	ten	CARDINAL
ajfa-4501	132	4	fourteen	CARDINAL
ajfa-4501	132	5	1998	DATE
ajfa-4501	132	6	2000	DATE
ajfa-4501	132	7	10%	PERCENT
ajfa-4501	133	1	1998-2000	DATE
ajfa-4501	133	2	years 1998-2000	DATE
ajfa-4501	133	3	2001-2003	DATE
ajfa-4501	134	1	the academic year	DATE
ajfa-4501	134	2	finance & accounting	ORG
ajfa-4501	134	3	5	CARDINAL
ajfa-4501	134	4	2	CARDINAL
ajfa-4501	134	5	311 2001 and	DATE
ajfa-4501	134	6	2002	DATE
ajfa-4501	134	7	2003	DATE
ajfa-4501	135	1	2	CARDINAL
ajfa-4501	136	1	max	PERSON
ajfa-4501	136	2	1998	DATE
ajfa-4501	136	3	1999	DATE
ajfa-4501	136	4	380,000 563,000	CARDINAL
ajfa-4501	136	5	151,375	CARDINAL
ajfa-4501	136	6	410,000	CARDINAL
ajfa-4501	136	7	950,000	CARDINAL
ajfa-4501	136	8	2001	DATE
ajfa-4501	136	9	142,500	CARDINAL
ajfa-4501	136	10	293,350	CARDINAL
ajfa-4501	136	11	128,495	CARDINAL
ajfa-4501	136	12	2002	DATE
ajfa-4501	136	13	142,500	CARDINAL
ajfa-4501	136	14	292,237	CARDINAL
ajfa-4501	136	15	2003	DATE
ajfa-4501	136	16	100	CARDINAL
ajfa-4501	136	17	175,000	CARDINAL
ajfa-4501	136	18	167,036	CARDINAL
ajfa-4501	136	19	104	CARDINAL
ajfa-4501	136	20	2003	DATE
ajfa-4501	136	21	4	CARDINAL
ajfa-4501	137	1	3.2	CARDINAL
ajfa-4501	137	2	1b	CARDINAL
ajfa-4501	138	1	＋b3big4i＋	ORG
ajfa-4501	138	2	4b	CARDINAL
ajfa-4501	138	3	+ 5b	CARDINAL
ajfa-4501	138	4	6b	CARDINAL
ajfa-4501	138	5	7b	CARDINAL
ajfa-4501	138	6	8b	CARDINAL
ajfa-4501	138	7	＋ 9b	ORG
ajfa-4501	138	8	earni ＋ 10b	ORG
ajfa-4501	138	9	12b	CARDINAL
ajfa-4501	138	10	1	CARDINAL
ajfa-4501	140	1	one	CARDINAL
ajfa-4501	140	2	2003	DATE
ajfa-4501	140	3	zero	CARDINAL
ajfa-4501	141	1	one	CARDINAL
ajfa-4501	141	2	2002	DATE
ajfa-4501	141	3	zero	CARDINAL
ajfa-4501	142	1	4	CARDINAL
ajfa-4501	142	2	zero	CARDINAL
ajfa-4501	147	1	asian	NORP
ajfa-4501	147	2	finance & accounting	ORG
ajfa-4501	147	3	5	CARDINAL
ajfa-4501	147	4	2	CARDINAL
ajfa-4501	150	1	one	CARDINAL
ajfa-4501	150	2	zero	CARDINAL
ajfa-4501	152	1	3.2.1	CARDINAL
ajfa-4501	152	2	pamrose	ORG
ajfa-4501	152	3	1986	DATE
ajfa-4501	152	4	gul	PERSON
ajfa-4501	152	5	1999	DATE
ajfa-4501	153	1	3.2.2	CARDINAL
ajfa-4501	153	2	one	CARDINAL
ajfa-4501	153	3	2003	DATE
ajfa-4501	153	4	zero	CARDINAL
ajfa-4501	155	1	1b	CARDINAL
ajfa-4501	155	2	1	CARDINAL
ajfa-4501	156	1	big4	PERSON
ajfa-4501	156	2	4	CARDINAL
ajfa-4501	156	3	zero	CARDINAL
ajfa-4501	157	1	4	CARDINAL
ajfa-4501	158	1	1	CARDINAL
ajfa-4501	159	1	3.2.3	CARDINAL
ajfa-4501	159	2	1980	DATE
ajfa-4501	160	1	francis	PERSON
ajfa-4501	160	2	1999	DATE
ajfa-4501	161	1	lin	PERSON
ajfa-4501	161	2	1997	DATE
ajfa-4501	161	3	taiwan	GPE
ajfa-4501	163	1	2	CARDINAL
ajfa-4501	163	2	3	CARDINAL
ajfa-4501	164	1	more than twenty years	DATE
ajfa-4501	165	1	2006	DATE
ajfa-4501	168	1	hours	TIME
ajfa-4501	169	1	previous asian journal of finance & accounting	ORG
ajfa-4501	169	2	5	CARDINAL
ajfa-4501	169	3	2	CARDINAL
ajfa-4501	169	4	313	CARDINAL
ajfa-4501	169	5	1980	DATE
ajfa-4501	169	6	francis	PERSON
ajfa-4501	169	7	1984	DATE
ajfa-4501	169	8	al.	GPE
ajfa-4501	169	9	1995	DATE
ajfa-4501	170	1	chow	PERSON
ajfa-4501	170	2	1982	DATE
ajfa-4501	173	1	1980	DATE
ajfa-4501	174	1	2006	DATE
ajfa-4501	178	1	npo	ORG
ajfa-4501	185	1	1980	DATE
ajfa-4501	187	1	first	ORDINAL
ajfa-4501	188	1	second	ORDINAL
ajfa-4501	194	1	vafeas	PERSON
ajfa-4501	194	2	1999	DATE
ajfa-4501	197	1	4	CARDINAL
ajfa-4501	197	2	asian	NORP
ajfa-4501	197	3	finance & accounting	ORG
ajfa-4501	197	4	5	CARDINAL
ajfa-4501	197	5	2	CARDINAL
ajfa-4501	197	6	314	CARDINAL
ajfa-4501	201	1	npo	ORG
ajfa-4501	203	1	1980	DATE
ajfa-4501	203	2	knechel	GPE
ajfa-4501	203	3	1994	DATE
ajfa-4501	204	1	2006	DATE
ajfa-4501	209	1	two	CARDINAL
ajfa-4501	209	2	univ	NORP
ajfa-4501	210	1	4	DATE
ajfa-4501	211	1	4	CARDINAL
ajfa-4501	211	2	4	CARDINAL
ajfa-4501	211	3	4	CARDINAL
ajfa-4501	211	4	3	CARDINAL
ajfa-4501	212	1	1b	CARDINAL
ajfa-4501	212	2	b3spei	GPE
ajfa-4501	212	3	4b	CARDINAL
ajfa-4501	212	4	+ 5b	CARDINAL
ajfa-4501	212	5	6b	CARDINAL
ajfa-4501	212	6	7b	CARDINAL
ajfa-4501	212	7	8b	CARDINAL
ajfa-4501	212	8	＋ 9b	ORG
ajfa-4501	212	9	earni ＋ 10b	ORG
ajfa-4501	212	10	11b	CARDINAL
ajfa-4501	212	11	12b	CARDINAL
ajfa-4501	212	12	2	CARDINAL
ajfa-4501	212	13	1	CARDINAL
ajfa-4501	212	14	10%	PERCENT
ajfa-4501	212	15	0	CARDINAL
ajfa-4501	213	1	5	CARDINAL
ajfa-4501	213	2	1	CARDINAL
ajfa-4501	214	1	4	CARDINAL
ajfa-4501	214	2	4	CARDINAL
ajfa-4501	215	1	asian	NORP
ajfa-4501	215	2	finance & accounting	ORG
ajfa-4501	215	3	5	CARDINAL
ajfa-4501	215	4	2	CARDINAL
ajfa-4501	215	5	315	CARDINAL
ajfa-4501	215	6	4	CARDINAL
ajfa-4501	215	7	4	CARDINAL
ajfa-4501	216	1	4	DATE
ajfa-4501	217	1	3	CARDINAL
ajfa-4501	218	1	1b	CARDINAL
ajfa-4501	218	2	5b	CARDINAL
ajfa-4501	218	3	+ 6b	DATE
ajfa-4501	218	4	7b	CARDINAL
ajfa-4501	218	5	8b	CARDINAL
ajfa-4501	218	6	boardi ＋ 9b	ORG
ajfa-4501	218	7	10b	CARDINAL
ajfa-4501	218	8	11b	CARDINAL
ajfa-4501	218	9	12b	CARDINAL
ajfa-4501	218	10	13b	CARDINAL
ajfa-4501	219	1	3	CARDINAL
ajfa-4501	220	1	1	CARDINAL
ajfa-4501	220	2	10%	PERCENT
ajfa-4501	220	3	0	CARDINAL
ajfa-4501	221	1	1	CARDINAL
ajfa-4501	222	1	15%	PERCENT
ajfa-4501	223	1	1	CARDINAL
ajfa-4501	223	2	2	CARDINAL
ajfa-4501	223	3	10% and 15%	PERCENT
ajfa-4501	224	1	3	CARDINAL
ajfa-4501	225	1	1	CARDINAL
ajfa-4501	225	2	1	CARDINAL
ajfa-4501	225	3	1	CARDINAL
ajfa-4501	226	1	2	CARDINAL
ajfa-4501	226	2	2	CARDINAL
ajfa-4501	226	3	3	CARDINAL
ajfa-4501	226	4	3	CARDINAL
ajfa-4501	226	5	one	CARDINAL
ajfa-4501	227	1	year 2003	DATE
ajfa-4501	227	2	zero	CARDINAL
ajfa-4501	228	1	one	CARDINAL
ajfa-4501	228	2	year 2002	DATE
ajfa-4501	228	3	zero	CARDINAL
ajfa-4501	229	1	4	CARDINAL
ajfa-4501	229	2	zero	CARDINAL
ajfa-4501	230	1	1	CARDINAL
ajfa-4501	230	2	10% or 15%	PERCENT
ajfa-4501	230	3	0	CARDINAL
ajfa-4501	237	1	asian	NORP
ajfa-4501	237	2	finance & accounting	ORG
ajfa-4501	237	3	5	CARDINAL
ajfa-4501	237	4	2	CARDINAL
ajfa-4501	237	5	316	CARDINAL
ajfa-4501	238	1	one	CARDINAL
ajfa-4501	238	2	zero	CARDINAL
ajfa-4501	240	1	4	CARDINAL
ajfa-4501	240	2	4.1	CARDINAL
ajfa-4501	240	3	4	CARDINAL
ajfa-4501	240	4	2001-2003	DATE
ajfa-4501	241	1	nt$850,480	DATE
ajfa-4501	242	1	the academic year 2002	DATE
ajfa-4501	242	2	2003	DATE
ajfa-4501	242	3	33%	PERCENT
ajfa-4501	243	1	approximately 39%	PERCENT
ajfa-4501	243	2	4	CARDINAL
ajfa-4501	244	1	about nt$430 million	CARDINAL
ajfa-4501	244	2	nt$3.52 billion	MONEY
ajfa-4501	246	1	1% to 73%	PERCENT
ajfa-4501	246	2	14%	PERCENT
ajfa-4501	247	1	5%	PERCENT
ajfa-4501	247	2	65%	PERCENT
ajfa-4501	248	1	5%	PERCENT
ajfa-4501	248	2	79%	PERCENT
ajfa-4501	249	1	13%	PERCENT
ajfa-4501	249	2	3%	PERCENT
ajfa-4501	249	3	35%	PERCENT
ajfa-4501	250	1	28%	PERCENT
ajfa-4501	250	2	-26%	PERCENT
ajfa-4501	250	3	70%	PERCENT
ajfa-4501	251	1	33%	PERCENT
ajfa-4501	252	1	2%	PERCENT
ajfa-4501	252	2	61%	PERCENT
ajfa-4501	252	3	4.2	CARDINAL
ajfa-4501	252	4	5	CARDINAL
ajfa-4501	253	1	5	CARDINAL
ajfa-4501	253	2	univ	NORP
ajfa-4501	253	3	0.692	CARDINAL
ajfa-4501	253	4	0.01	CARDINAL
ajfa-4501	253	5	0.561	CARDINAL
ajfa-4501	253	6	0.01	CARDINAL
ajfa-4501	253	7	4	DATE
ajfa-4501	253	8	10% and 15%	PERCENT
ajfa-4501	253	9	spe(10%	PERCENT
ajfa-4501	253	10	0.5	CARDINAL
ajfa-4501	255	1	3.0	CARDINAL
ajfa-4501	256	1	asian journal of finance & accounting	ORG
ajfa-4501	256	2	5	CARDINAL
ajfa-4501	256	3	2	CARDINAL
ajfa-4501	256	4	317	CARDINAL
ajfa-4501	256	5	4	CARDINAL
ajfa-4501	258	1	344,496	CARDINAL
ajfa-4501	258	2	850,480 159,459	CARDINAL
ajfa-4501	258	3	0.33	CARDINAL
ajfa-4501	258	4	0.00 1.00	CARDINAL
ajfa-4501	258	5	0.33	CARDINAL
ajfa-4501	258	6	10%	PERCENT
ajfa-4501	258	7	0.31	CARDINAL
ajfa-4501	258	8	1 0.46	CARDINAL
ajfa-4501	258	9	15%	PERCENT
ajfa-4501	258	10	0.20	CARDINAL
ajfa-4501	258	11	1 0.40	CARDINAL
ajfa-4501	258	12	3,523,678,688	CARDINAL
ajfa-4501	258	13	429,949,870	DATE
ajfa-4501	258	14	2,689,134,236	ORG
ajfa-4501	258	15	0.14 0.01 0.73 0.13	QUANTITY
ajfa-4501	258	16	0.05 -0.33 0.65 0.09	MONEY
ajfa-4501	258	17	0.0029	CARDINAL
ajfa-4501	258	18	0.05 0.00 0.79 0.11	QUANTITY
ajfa-4501	258	19	0.28	CARDINAL
ajfa-4501	258	20	0.70 0.12	CARDINAL
ajfa-4501	258	21	0.13 0.03 0.35 0.05	QUANTITY
ajfa-4501	258	22	0.33 0.00 1.00 0.47	QUANTITY
ajfa-4501	258	23	0.02 0.00 0.61 0.08	QUANTITY
ajfa-4501	259	1	one	CARDINAL
ajfa-4501	259	2	year 2003	DATE
ajfa-4501	259	3	zero	CARDINAL
ajfa-4501	260	1	one	CARDINAL
ajfa-4501	260	2	year 2002	DATE
ajfa-4501	260	3	zero	CARDINAL
ajfa-4501	261	1	4	CARDINAL
ajfa-4501	261	2	zero	CARDINAL
ajfa-4501	262	1	1	CARDINAL
ajfa-4501	262	2	10% or 15%	PERCENT
ajfa-4501	262	3	0	CARDINAL
ajfa-4501	270	1	one	CARDINAL
ajfa-4501	270	2	zero	CARDINAL
ajfa-4501	272	1	asian journal of finance & accounting	ORG
ajfa-4501	272	2	5	CARDINAL
ajfa-4501	272	3	2	CARDINAL
ajfa-4501	272	4	318	CARDINAL
ajfa-4501	272	5	5	CARDINAL
ajfa-4501	272	6	big4 spe	PERSON
ajfa-4501	272	7	10%	PERCENT
ajfa-4501	272	8	15%	PERCENT
ajfa-4501	272	9	univ opp	ORG
ajfa-4501	272	10	1	CARDINAL
ajfa-4501	274	1	0.500	CARDINAL
ajfa-4501	274	2	0.452	CARDINAL
ajfa-4501	274	3	0.072	CARDINAL
ajfa-4501	274	4	0.018	CARDINAL
ajfa-4501	275	1	0.053	CARDINAL
ajfa-4501	275	2	1	CARDINAL
ajfa-4501	275	3	0.003 0.005	QUANTITY
ajfa-4501	275	4	1 0.839	CARDINAL
ajfa-4501	276	1	0.615	CARDINAL
ajfa-4501	276	2	0.010	CARDINAL
ajfa-4501	276	3	0.209	CARDINAL
ajfa-4501	276	4	0.058 spe(10%	PERCENT
ajfa-4501	276	5	1 0.733	CARDINAL
ajfa-4501	277	1	0.201	CARDINAL
ajfa-4501	279	1	0.206	CARDINAL
ajfa-4501	279	2	0.084 spe(15%	PERCENT
ajfa-4501	279	3	1 0.179	CARDINAL
ajfa-4501	279	4	0.129	CARDINAL
ajfa-4501	279	5	1	CARDINAL
ajfa-4501	279	6	0.063	CARDINAL
ajfa-4501	279	7	0.692	CARDINAL
ajfa-4501	279	8	0.371	CARDINAL
ajfa-4501	279	9	1 0.655	CARDINAL
ajfa-4501	280	1	0.063	CARDINAL
ajfa-4501	280	2	1	CARDINAL
ajfa-4501	280	3	1	CARDINAL
ajfa-4501	280	4	0.122	CARDINAL
ajfa-4501	280	5	1 0.017	CARDINAL
ajfa-4501	280	6	0.075	CARDINAL
ajfa-4501	280	7	0.013	CARDINAL
ajfa-4501	280	8	1	CARDINAL
ajfa-4501	280	9	0.239	CARDINAL
ajfa-4501	280	10	1 0.219	CARDINAL
ajfa-4501	280	11	1	CARDINAL
ajfa-4501	280	12	one	CARDINAL
ajfa-4501	280	13	year 2003	DATE
ajfa-4501	280	14	zero	CARDINAL
ajfa-4501	281	1	one	CARDINAL
ajfa-4501	281	2	year 2002	DATE
ajfa-4501	281	3	zero	CARDINAL
ajfa-4501	282	1	4	CARDINAL
ajfa-4501	282	2	zero	CARDINAL
ajfa-4501	283	1	1	CARDINAL
ajfa-4501	283	2	10% or 15%	PERCENT
ajfa-4501	283	3	0	CARDINAL
ajfa-4501	291	1	one	CARDINAL
ajfa-4501	291	2	zero	CARDINAL
ajfa-4501	293	1	0.01	CARDINAL
ajfa-4501	293	2	2	CARDINAL
ajfa-4501	294	1	0.05	CARDINAL
ajfa-4501	294	2	2	CARDINAL
ajfa-4501	295	1	asian	NORP
ajfa-4501	295	2	finance & accounting	ORG
ajfa-4501	295	3	5	CARDINAL
ajfa-4501	295	4	2	CARDINAL
ajfa-4501	295	5	319 4.3	CARDINAL
ajfa-4501	295	6	6	CARDINAL
ajfa-4501	295	7	302	CARDINAL
ajfa-4501	295	8	2001-2003	DATE
ajfa-4501	295	9	more than 10%	PERCENT
ajfa-4501	295	10	one	CARDINAL
ajfa-4501	295	11	ninety-four	CARDINAL
ajfa-4501	296	1	15%	PERCENT
ajfa-4501	296	2	fifty-nine	CARDINAL
ajfa-4501	297	1	6	CARDINAL
ajfa-4501	298	1	10%	PERCENT
ajfa-4501	298	2	15%	PERCENT
ajfa-4501	298	3	33 61 94	PERCENT
ajfa-4501	298	4	59	CARDINAL
ajfa-4501	298	5	4 11	DATE
ajfa-4501	298	6	34 59	CARDINAL
ajfa-4501	298	7	4 61	CARDINAL
ajfa-4501	298	8	184	CARDINAL
ajfa-4501	298	9	184	CARDINAL
ajfa-4501	298	10	105 197	CARDINAL
ajfa-4501	298	11	two	CARDINAL
ajfa-4501	298	12	four	CARDINAL
ajfa-4501	298	13	10%	PERCENT
ajfa-4501	298	14	0.839 with 1%	PERCENT
ajfa-4501	298	15	15%	PERCENT
ajfa-4501	298	16	0.731	CARDINAL
ajfa-4501	298	17	1%	PERCENT
ajfa-4501	300	1	1	CARDINAL
ajfa-4501	300	2	2	CARDINAL
ajfa-4501	301	1	2	CARDINAL
ajfa-4501	301	2	3	CARDINAL
ajfa-4501	302	1	3	CARDINAL
ajfa-4501	303	1	10%	PERCENT
ajfa-4501	303	2	two	CARDINAL
ajfa-4501	303	3	pricewaterhousecoopers	ORG
ajfa-4501	303	4	fifty-nine	CARDINAL
ajfa-4501	303	5	29.38%	PERCENT
ajfa-4501	303	6	three-year	DATE
ajfa-4501	303	7	deloitte &	ORG
ajfa-4501	303	8	thirty-five	CARDINAL
ajfa-4501	303	9	three-year	DATE
ajfa-4501	303	10	13.64%	PERCENT
ajfa-4501	304	1	10%	PERCENT
ajfa-4501	305	1	1	CARDINAL
ajfa-4501	305	2	2	CARDINAL
ajfa-4501	306	1	two	CARDINAL
ajfa-4501	306	2	asian	NORP
ajfa-4501	306	3	finance & accounting	ORG
ajfa-4501	306	4	5	CARDINAL
ajfa-4501	306	5	2	CARDINAL
ajfa-4501	306	6	320	CARDINAL
ajfa-4501	306	7	10%	PERCENT
ajfa-4501	306	8	94	CARDINAL
ajfa-4501	306	9	208	CARDINAL
ajfa-4501	307	1	15%	PERCENT
ajfa-4501	307	2	59	CARDINAL
ajfa-4501	307	3	243	CARDINAL
ajfa-4501	308	1	first	ORDINAL
ajfa-4501	308	2	2	CARDINAL
ajfa-4501	309	1	1	CARDINAL
ajfa-4501	310	1	francis	PERSON
ajfa-4501	310	2	1984	DATE
ajfa-4501	311	1	1995	DATE
ajfa-4501	311	2	1986	DATE
ajfa-4501	311	3	big6	NORP
ajfa-4501	313	1	7	CARDINAL
ajfa-4501	314	1	four	CARDINAL
ajfa-4501	314	2	four	CARDINAL
ajfa-4501	314	3	four	CARDINAL
ajfa-4501	316	1	7	CARDINAL
ajfa-4501	316	2	10%	PERCENT
ajfa-4501	316	3	four	CARDINAL
ajfa-4501	316	4	15%	PERCENT
ajfa-4501	316	5	four	CARDINAL
ajfa-4501	316	6	0.1083	CARDINAL
ajfa-4501	316	7	1%	PERCENT
ajfa-4501	317	1	2	CARDINAL
ajfa-4501	319	1	non-big4	PERSON
ajfa-4501	323	1	118	CARDINAL
ajfa-4501	323	2	four	CARDINAL
ajfa-4501	323	3	3	CARDINAL
ajfa-4501	324	1	10%	PERCENT
ajfa-4501	324	2	ninety-four	CARDINAL
ajfa-4501	324	3	118	CARDINAL
ajfa-4501	324	4	15%	PERCENT
ajfa-4501	324	5	fifty-nine	CARDINAL
ajfa-4501	324	6	118	CARDINAL
ajfa-4501	325	1	8	CARDINAL
ajfa-4501	326	1	year03	ORG
ajfa-4501	326	2	1	CARDINAL
ajfa-4501	327	1	10%	PERCENT
ajfa-4501	328	1	15%	PERCENT
ajfa-4501	328	2	0.1689	GPE
ajfa-4501	328	3	5%	PERCENT
ajfa-4501	329	1	non-big4	PERSON
ajfa-4501	331	1	3	CARDINAL
ajfa-4501	331	2	four	CARDINAL
ajfa-4501	331	3	four	CARDINAL
ajfa-4501	332	1	7	CARDINAL
ajfa-4501	332	2	8	CARDINAL
ajfa-4501	332	3	4	CARDINAL
ajfa-4501	332	4	asian	NORP
ajfa-4501	332	5	finance & accounting	ORG
ajfa-4501	332	6	5	CARDINAL
ajfa-4501	332	7	2	CARDINAL
ajfa-4501	332	8	321	CARDINAL
ajfa-4501	332	9	4	CARDINAL
ajfa-4501	333	1	3	CARDINAL
ajfa-4501	333	2	302	CARDINAL
ajfa-4501	334	1	the 10% and 15%	PERCENT
ajfa-4501	334	2	ninety-four	CARDINAL
ajfa-4501	334	3	fifty-nine	CARDINAL
ajfa-4501	335	1	9	CARDINAL
ajfa-4501	335	2	vifs	PERSON
ajfa-4501	335	3	less than 4	CARDINAL
ajfa-4501	336	1	year03	ORG
ajfa-4501	336	2	1	CARDINAL
ajfa-4501	337	1	10%	PERCENT
ajfa-4501	337	2	big4	ORG
ajfa-4501	337	3	0.1437	CARDINAL
ajfa-4501	337	4	1%	PERCENT
ajfa-4501	338	1	four	CARDINAL
ajfa-4501	338	2	0.0985	CARDINAL
ajfa-4501	338	3	0.0757	CARDINAL
ajfa-4501	338	4	2	CARDINAL
ajfa-4501	339	1	15%	PERCENT
ajfa-4501	339	2	0.1526	CARDINAL
ajfa-4501	339	3	0.1674	ORG
ajfa-4501	339	4	1%	PERCENT
ajfa-4501	340	1	2	CARDINAL
ajfa-4501	340	2	3	CARDINAL
ajfa-4501	340	3	7	CARDINAL
ajfa-4501	340	4	8	CARDINAL
ajfa-4501	341	1	4	CARDINAL
ajfa-4501	341	2	4	CARDINAL
ajfa-4501	342	1	asian journal of finance & accounting	ORG
ajfa-4501	342	2	5	CARDINAL
ajfa-4501	342	3	2	CARDINAL
ajfa-4501	342	4	322	CARDINAL
ajfa-4501	342	5	7	CARDINAL
ajfa-4501	342	6	1b	CARDINAL
ajfa-4501	342	7	+ 5b	CARDINAL
ajfa-4501	342	8	6b	CARDINAL
ajfa-4501	342	9	7b	CARDINAL
ajfa-4501	342	10	8b	CARDINAL
ajfa-4501	342	11	＋ 9b	ORG
ajfa-4501	342	12	earni ＋ 10b	ORG
ajfa-4501	342	13	11b	CARDINAL
ajfa-4501	342	14	12b	CARDINAL
ajfa-4501	342	15	over 10%	PERCENT
ajfa-4501	342	16	over 15%	PERCENT
ajfa-4501	342	17	lna u	ORG
ajfa-4501	342	18	7.2144 0.0000 6.4308	MONEY
ajfa-4501	342	19	0.2325 0.0000 1.4449	MONEY
ajfa-4501	342	20	1.2176	MONEY
ajfa-4501	343	1	0.0608 1.2604	CARDINAL
ajfa-4501	343	2	0.2556 0.0000	MONEY
ajfa-4501	343	3	2.8452	MONEY
ajfa-4501	343	4	0.8883	CARDINAL
ajfa-4501	343	5	1.9700	MONEY
ajfa-4501	344	1	1.8794	MONEY
ajfa-4501	344	2	1.7988	MONEY
ajfa-4501	344	3	0.0036 1.3835	CARDINAL
ajfa-4501	344	4	0.0035	CARDINAL
ajfa-4501	345	1	1.4298	MONEY
ajfa-4501	345	2	0.0278	CARDINAL
ajfa-4501	345	3	0.0240	CARDINAL
ajfa-4501	345	4	1.7020	MONEY
ajfa-4501	346	1	0.0000 1.1680	CARDINAL
ajfa-4501	346	2	0.0001	CARDINAL
ajfa-4501	347	1	1.1074	MONEY
ajfa-4501	347	2	0.1432	CARDINAL
ajfa-4501	347	3	1.3034	CARDINAL
ajfa-4501	347	4	0.772 0.738	CARDINAL
ajfa-4501	347	5	59.304 57.817	CARDINAL
ajfa-4501	347	6	0.000 0.000	MONEY
ajfa-4501	347	7	243	CARDINAL
ajfa-4501	349	1	one	CARDINAL
ajfa-4501	349	2	year 2003	DATE
ajfa-4501	349	3	zero	CARDINAL
ajfa-4501	350	1	one	CARDINAL
ajfa-4501	350	2	year 2002	DATE
ajfa-4501	350	3	zero	CARDINAL
ajfa-4501	351	1	4	CARDINAL
ajfa-4501	351	2	zero	CARDINAL
ajfa-4501	359	1	one	CARDINAL
ajfa-4501	359	2	zero	CARDINAL
ajfa-4501	361	1	asian journal of finance & accounting	ORG
ajfa-4501	361	2	5	CARDINAL
ajfa-4501	361	3	2	CARDINAL
ajfa-4501	361	4	323	CARDINAL
ajfa-4501	361	5	8	CARDINAL
ajfa-4501	362	1	1b	CARDINAL
ajfa-4501	362	2	b3spei	GPE
ajfa-4501	362	3	4b	CARDINAL
ajfa-4501	362	4	+ 5b	CARDINAL
ajfa-4501	362	5	6b	CARDINAL
ajfa-4501	362	6	7b	CARDINAL
ajfa-4501	362	7	8b	CARDINAL
ajfa-4501	362	8	＋ 9b	ORG
ajfa-4501	362	9	earni ＋ 10b	ORG
ajfa-4501	362	10	11b	CARDINAL
ajfa-4501	362	11	12b	CARDINAL
ajfa-4501	362	12	over 10%	PERCENT
ajfa-4501	362	13	over 15%	PERCENT
ajfa-4501	362	14	9.5709	CARDINAL
ajfa-4501	362	15	0.3545 0.0002	MONEY
ajfa-4501	362	16	2.2323	ORG
ajfa-4501	362	17	2.2520	MONEY
ajfa-4501	362	18	0.0404	CARDINAL
ajfa-4501	362	19	3.8834	MONEY
ajfa-4501	363	1	0.0239	CARDINAL
ajfa-4501	363	2	1.4869 0.0019 2.8510	MONEY
ajfa-4501	363	3	2.8518	MONEY
ajfa-4501	363	4	1.8105	MONEY
ajfa-4501	363	5	0.6887 2.1223	CARDINAL
ajfa-4501	363	6	1.2599	MONEY
ajfa-4501	363	7	0.0940	CARDINAL
ajfa-4501	363	8	1.4573	MONEY
ajfa-4501	363	9	1.2402	MONEY
ajfa-4501	363	10	0.2639	ORG
ajfa-4501	363	11	0.1942	CARDINAL
ajfa-4501	363	12	0.447 0.470	QUANTITY
ajfa-4501	363	13	0.409	MONEY
ajfa-4501	363	14	7.748	CARDINAL
ajfa-4501	366	1	118	CARDINAL
ajfa-4501	368	1	one	CARDINAL
ajfa-4501	368	2	year 2003	DATE
ajfa-4501	368	3	zero	CARDINAL
ajfa-4501	369	1	one	CARDINAL
ajfa-4501	369	2	year 2002	DATE
ajfa-4501	369	3	zero	CARDINAL
ajfa-4501	370	1	greater than 10% or 15%	PERCENT
ajfa-4501	370	2	zero	CARDINAL
ajfa-4501	378	1	one	CARDINAL
ajfa-4501	378	2	zero	CARDINAL
ajfa-4501	380	1	asian journal of finance & accounting	ORG
ajfa-4501	380	2	5	CARDINAL
ajfa-4501	380	3	2	CARDINAL
ajfa-4501	380	4	324	CARDINAL
ajfa-4501	380	5	9	CARDINAL
ajfa-4501	381	1	1b	CARDINAL
ajfa-4501	381	2	5b	CARDINAL
ajfa-4501	381	3	+ 6b	DATE
ajfa-4501	381	4	7b	CARDINAL
ajfa-4501	381	5	8b	CARDINAL
ajfa-4501	381	6	boardi ＋ 9b	ORG
ajfa-4501	381	7	10b	CARDINAL
ajfa-4501	381	8	11b	CARDINAL
ajfa-4501	381	9	12b	CARDINAL
ajfa-4501	381	10	13b	CARDINAL
ajfa-4501	381	11	over 10%	PERCENT
ajfa-4501	381	12	over 15%	PERCENT
ajfa-4501	381	13	7.5382 0.0000	QUANTITY
ajfa-4501	381	14	0.2153 0.0000	MONEY
ajfa-4501	381	15	0.2315	CARDINAL
ajfa-4501	381	16	0.2406 0.0000	MONEY
ajfa-4501	381	17	2.8271	MONEY
ajfa-4501	381	18	0.1717	CARDINAL
ajfa-4501	381	19	1.9987	MONEY
ajfa-4501	381	20	1.8810	MONEY
ajfa-4501	381	21	0.0028	CARDINAL
ajfa-4501	381	22	0.0086	CARDINAL
ajfa-4501	381	23	1.4568	MONEY
ajfa-4501	381	24	0.0110 1.3710	CARDINAL
ajfa-4501	382	1	0.0297	CARDINAL
ajfa-4501	382	2	1.6690	MONEY
ajfa-4501	382	3	0.0010	CARDINAL
ajfa-4501	382	4	1.1669	MONEY
ajfa-4501	382	5	0.0030	CARDINAL
ajfa-4501	383	1	0.0684 0.0982	MONEY
ajfa-4501	384	1	1.2773	MONEY
ajfa-4501	384	2	0.698 0.708	CARDINAL
ajfa-4501	384	3	0.684 0.695	MONEY
ajfa-4501	384	4	53.786	CARDINAL
ajfa-4501	384	5	0.000 0.000	MONEY
ajfa-4501	386	1	one	CARDINAL
ajfa-4501	386	2	year 2003	DATE
ajfa-4501	386	3	zero	CARDINAL
ajfa-4501	387	1	one	CARDINAL
ajfa-4501	387	2	year 2002	DATE
ajfa-4501	387	3	zero	CARDINAL
ajfa-4501	388	1	4	CARDINAL
ajfa-4501	388	2	zero	CARDINAL
ajfa-4501	389	1	greater than 10% or 15%	PERCENT
ajfa-4501	389	2	zero	CARDINAL
ajfa-4501	397	1	one	CARDINAL
ajfa-4501	397	2	zero	CARDINAL
ajfa-4501	399	1	asian journal of finance & accounting	ORG
ajfa-4501	399	2	5	CARDINAL
ajfa-4501	399	3	2	CARDINAL
ajfa-4501	399	4	325 5	DATE
ajfa-4501	401	1	2001-2003	DATE
ajfa-4501	402	1	taiwan	GPE
ajfa-4501	403	1	first	ORDINAL
ajfa-4501	404	1	4	CARDINAL
ajfa-4501	404	2	second	ORDINAL
ajfa-4501	405	1	4	CARDINAL
ajfa-4501	405	2	4	CARDINAL
ajfa-4501	405	3	less than 15 percent	PERCENT
ajfa-4501	406	1	4	CARDINAL
ajfa-4501	407	1	0.05	CARDINAL
ajfa-4501	407	2	4	CARDINAL
ajfa-4501	407	3	4	CARDINAL
ajfa-4501	408	1	4	CARDINAL
ajfa-4501	408	2	third	ORDINAL
ajfa-4501	412	1	firstly	ORDINAL
ajfa-4501	414	1	secondly	ORDINAL
ajfa-4501	414	2	taiwan	GPE
ajfa-4501	416	1	thirdly	ORDINAL
ajfa-4501	419	1	nine	CARDINAL
ajfa-4501	419	2	ten	CARDINAL
ajfa-4501	419	3	fourteen	CARDINAL
ajfa-4501	419	4	the academic year 1998 and 2000	DATE
ajfa-4501	419	5	10%	PERCENT
ajfa-4501	420	1	years 1998-2000	DATE
ajfa-4501	420	2	2001-2003	DATE
ajfa-4501	421	1	year 2004	DATE
ajfa-4501	423	1	1	CARDINAL
ajfa-4501	424	1	three	CARDINAL
ajfa-4501	425	1	asian journal of finance & accounting	ORG
ajfa-4501	425	2	5	CARDINAL
ajfa-4501	425	3	2	CARDINAL
ajfa-4501	425	4	326 2	CARDINAL
ajfa-4501	427	1	3	CARDINAL
ajfa-4501	427	2	years	DATE
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ajfa-4501	429	1	4	CARDINAL
ajfa-4501	429	2	article 33	LAW
ajfa-4501	431	1	5	CARDINAL
ajfa-4501	431	2	article 33	LAW
ajfa-4501	433	1	anderson	PERSON
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ajfa-4501	434	1	canadian	NORP
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ajfa-4501	435	2	195	CARDINAL
ajfa-4501	436	1	carson	PERSON
ajfa-4501	436	2	e., & fargher	ORG
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ajfa-4501	439	1	http://dx.doi.org/10.1111/j.1467-629x.2007.00213.x chan	PERSON
ajfa-4501	439	2	m. ezzamel	PERSON
ajfa-4501	439	3	d.	GPE
ajfa-4501	439	4	1993	DATE
ajfa-4501	441	1	journal of business finance	ORG
ajfa-4501	441	2	20	CARDINAL
ajfa-4501	441	3	765	CARDINAL
ajfa-4501	442	1	c. w.	PERSON
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ajfa-4501	444	1	57	DATE
ajfa-4501	444	2	272	CARDINAL
ajfa-4501	445	1	craswell	ORG
ajfa-4501	445	2	a. t., francis	PERSON
ajfa-4501	445	3	j. r., & taylor	PERSON
ajfa-4501	445	4	s. l. (	PERSON
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ajfa-4501	447	1	journal of accounting & economics	ORG
ajfa-4501	447	2	20	CARDINAL
ajfa-4501	447	3	297	CARDINAL
ajfa-4501	448	1	a. t.	PERSON
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ajfa-4501	450	1	201	CARDINAL
ajfa-4501	451	1	m.l.	GPE
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ajfa-4501	451	5	t.j.	GPE
ajfa-4501	451	6	2000	DATE
ajfa-4501	452	1	hong kong	GPE
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ajfa-4501	456	1	429	CARDINAL
ajfa-4501	457	1	asian	NORP
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ajfa-4501	457	3	5	CARDINAL
ajfa-4501	457	4	2	CARDINAL
ajfa-4501	457	5	j.	PERSON
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ajfa-4501	458	1	australian	NORP
ajfa-4501	459	1	6	CARDINAL
ajfa-4501	459	2	133	CARDINAL
ajfa-4501	459	3	http://dx.doi.org/10.1016/0165-4101(84)90010-7 francis	PERSON
ajfa-4501	459	4	j., & simon	ORG
ajfa-4501	459	5	1987	DATE
ajfa-4501	460	1	u.s.	GPE
ajfa-4501	461	1	62	DATE
ajfa-4501	461	2	154	CARDINAL
ajfa-4501	462	1	gul	PERSON
ajfa-4501	462	2	1999	DATE
ajfa-4501	464	1	18	CARDINAL
ajfa-4501	464	2	90-100	CARDINAL
ajfa-4501	465	1	http://dx.doi.org/10.2308/aud.1999.18.1.90	NORP
ajfa-4501	465	2	k., jensen	PERSON
ajfa-4501	465	3	k. l.	PERSON
ajfa-4501	465	4	j. l.	PERSON
ajfa-4501	465	5	2000	DATE
ajfa-4501	467	1	journal of accounting research	ORG
ajfa-4501	467	2	355	CARDINAL
ajfa-4501	468	1	k., & knechel	ORG
ajfa-4501	468	2	w. r.	PERSON
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ajfa-4501	470	1	14(3	CARDINAL
ajfa-4501	470	2	481	CARDINAL
ajfa-4501	471	1	d. c.	PERSON
ajfa-4501	471	2	w. r., & wong	PERSON
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ajfa-4501	473	1	141	CARDINAL
ajfa-4501	474	1	holmes	GPE
ajfa-4501	474	2	s. a.	PERSON
ajfa-4501	474	3	mcgowan	GPE
ajfa-4501	474	4	a. s.	PERSON
ajfa-4501	474	5	c. a.	GPE
ajfa-4501	474	6	r. h. (	PERSON
ajfa-4501	476	1	20	CARDINAL
ajfa-4501	476	2	189	CARDINAL
ajfa-4501	477	1	klein	GPE
ajfa-4501	477	2	b. & leffler	ORG
ajfa-4501	477	3	k.	PERSON
ajfa-4501	477	4	1981	DATE
ajfa-4501	479	1	89	CARDINAL
ajfa-4501	479	2	615-641	CARDINAL
ajfa-4501	480	1	http://dx.doi.org/10.1086/260996 lin	PERSON
ajfa-4501	480	2	1997	DATE
ajfa-4501	483	1	maher	PERSON
ajfa-4501	483	2	m.w.	GPE
ajfa-4501	483	3	colson	PERSON
ajfa-4501	483	4	r.	NORP
ajfa-4501	483	5	a.j.	PERSON
ajfa-4501	483	6	1992	DATE
ajfa-4501	485	1	67(january	CARDINAL
ajfa-4501	485	2	199	CARDINAL
ajfa-4501	486	1	mcmeeking	PERSON
ajfa-4501	486	2	k. p.	PERSON
ajfa-4501	486	3	peasnell	ORG
ajfa-4501	486	4	k. v.,	PERSON
ajfa-4501	486	5	& pope	ORG
ajfa-4501	486	6	p. f.	PERSON
ajfa-4501	487	1	2006	DATE
ajfa-4501	488	1	uk	GPE
ajfa-4501	489	1	36(3	CARDINAL
ajfa-4501	489	2	207	CARDINAL
ajfa-4501	490	1	palmrose	GPE
ajfa-4501	490	2	z.	PERSON
ajfa-4501	490	3	1986	DATE
ajfa-4501	492	1	journal of accounting	ORG
ajfa-4501	492	2	24	CARDINAL
ajfa-4501	492	3	97	CARDINAL
ajfa-4501	493	1	c. m.	PERSON
ajfa-4501	493	2	1994	DATE
ajfa-4501	495	1	journal of business finance	ORG
ajfa-4501	495	2	21	CARDINAL
ajfa-4501	495	3	1071-1095	CARDINAL
ajfa-4501	496	1	http://dx.doi.org/10.1111/j.1468-5957.1994.tb00365.x sanders	PERSON
ajfa-4501	496	2	g.	PERSON
ajfa-4501	496	3	arthur, a., & korte	ORG
ajfa-4501	496	4	1995	DATE
ajfa-4501	497	1	asian	NORP
ajfa-4501	497	2	finance & accounting	ORG
ajfa-4501	497	3	5	CARDINAL
ajfa-4501	497	4	2	CARDINAL
ajfa-4501	498	1	14	DATE
ajfa-4501	498	2	105	CARDINAL
ajfa-4501	499	1	1983	DATE
ajfa-4501	501	1	quarterly	DATE
ajfa-4501	501	2	98	CARDINAL
ajfa-4501	501	3	659	CARDINAL
ajfa-4501	502	1	simon	PERSON
ajfa-4501	502	2	d. t.	PERSON
ajfa-4501	502	3	j. r.	PERSON
ajfa-4501	502	4	1988	DATE
ajfa-4501	504	1	63	DATE
ajfa-4501	504	2	255	CARDINAL
ajfa-4501	505	1	simunic	ORG
ajfa-4501	505	2	1980	DATE
ajfa-4501	507	1	journal of accounting research	ORG
ajfa-4501	507	2	18	CARDINAL
ajfa-4501	507	3	161	CARDINAL
ajfa-4501	508	1	d., & stein	ORG
ajfa-4501	508	2	1987	DATE
ajfa-4501	509	1	canadian	NORP
ajfa-4501	509	2	vancouver	GPE
ajfa-4501	510	1	thorne	PERSON
ajfa-4501	510	2	j., holmes	PERSON
ajfa-4501	510	3	s. a.	PERSON
ajfa-4501	510	4	mcgowan	GPE
ajfa-4501	510	5	a. s.	PERSON
ajfa-4501	510	6	c. a.	GPE
ajfa-4501	510	7	r. h. (	PERSON
ajfa-4501	512	1	20	CARDINAL
ajfa-4501	512	2	189	CARDINAL
ajfa-4501	513	1	1999	DATE
ajfa-4501	515	1	journal of financial economics	ORG
ajfa-4501	515	2	53	DATE
ajfa-4501	515	3	113	CARDINAL
ajfa-4501	516	1	http://dx.doi.org/10.1016/s0304-405x(99)00018-5	CARDINAL
ajfa-4501	516	2	r., & kattelus	ORG
ajfa-4501	516	3	s. (1994	ORG
ajfa-4501	518	1	399	CARDINAL
ajfa-4501	519	1	watts	LOC
ajfa-4501	519	2	r. l. & zimmerman	ORG
ajfa-4501	519	3	j. l.	PERSON
ajfa-4501	519	4	1986	DATE
ajfa-4501	521	1	englewood cliffs	GPE
ajfa-4501	521	2	nj	ORG
ajfa-4501	521	3	prentice-hall	ORG
ajfa-4501	522	1	wong	PERSON
ajfa-4501	522	2	w. k.	PERSON
ajfa-4501	522	3	1999	DATE
ajfa-4501	524	1	chung cheng university	ORG
ajfa-4501	524	2	chinese	NORP