id	sid	eid	entity	type
ajfa-5431	1	1	microsoft	ORG
ajfa-5431	1	2	5431-19585-2-sm-writer2-new.docx	CARDINAL
ajfa-5431	1	3	asian	NORP
ajfa-5431	1	4	finance & accounting	ORG
ajfa-5431	1	5	1946	CARDINAL
ajfa-5431	1	6	2014	DATE
ajfa-5431	1	7	6	CARDINAL
ajfa-5431	1	8	1	CARDINAL
ajfa-5431	1	9	306	CARDINAL
ajfa-5431	1	10	yunsheng hsu	PERSON
ajfa-5431	1	11	chung hsing university	ORG
ajfa-5431	1	12	taiwan	GPE
ajfa-5431	1	13	china chi-chen wang	GPE
ajfa-5431	1	14	national defense university	ORG
ajfa-5431	1	15	taiwan	GPE
ajfa-5431	1	16	china	GPE
ajfa-5431	1	17	taiwan	GPE
ajfa-5431	1	18	province of china	ORG
ajfa-5431	1	19	april 7, 2014	DATE
ajfa-5431	1	20	may 22, 2014	DATE
ajfa-5431	1	21	june 1, 2014	DATE
ajfa-5431	1	22	first	ORDINAL
ajfa-5431	2	1	the first five years	DATE
ajfa-5431	4	1	asian	NORP
ajfa-5431	4	2	finance & accounting	ORG
ajfa-5431	4	3	1946	CARDINAL
ajfa-5431	4	4	2014	DATE
ajfa-5431	4	5	6	CARDINAL
ajfa-5431	4	6	1	CARDINAL
ajfa-5431	4	7	307 1	CARDINAL
ajfa-5431	5	1	failure1	PERSON
ajfa-5431	6	1	2001	DATE
ajfa-5431	11	1	koh	PERSON
ajfa-5431	11	2	1991	DATE
ajfa-5431	12	1	levitan	GPE
ajfa-5431	12	2	knoblett	GPE
ajfa-5431	12	3	1985	DATE
ajfa-5431	12	4	koh	PERSON
ajfa-5431	12	5	1990	DATE
ajfa-5431	13	1	first	ORDINAL
ajfa-5431	15	1	first	ORDINAL
ajfa-5431	16	1	1998	DATE
ajfa-5431	17	1	messina	NORP
ajfa-5431	17	2	richard	PERSON
ajfa-5431	17	3	1999	DATE
ajfa-5431	20	1	first	ORDINAL
ajfa-5431	22	1	1999	DATE
ajfa-5431	22	2	taiwan	GPE
ajfa-5431	23	1	16	CARDINAL
ajfa-5431	24	1	2	CARDINAL
ajfa-5431	25	1	16	CARDINAL
ajfa-5431	27	1	1999	DATE
ajfa-5431	28	1	33	CARDINAL
ajfa-5431	29	1	16 bulletin	QUANTITY
ajfa-5431	29	2	1	CARDINAL
ajfa-5431	30	1	asian journal of finance & accounting	ORG
ajfa-5431	30	2	1946	CARDINAL
ajfa-5431	30	3	2014	DATE
ajfa-5431	31	1	6	CARDINAL
ajfa-5431	31	2	1	CARDINAL
ajfa-5431	31	3	308	CARDINAL
ajfa-5431	33	1	33	CARDINAL
ajfa-5431	33	2	hsu	PERSON
ajfa-5431	33	3	wang	PERSON
ajfa-5431	33	4	liou	PERSON
ajfa-5431	33	5	2011	DATE
ajfa-5431	34	1	1988	DATE
ajfa-5431	36	1	19th quarter	DATE
ajfa-5431	37	1	5 years	DATE
ajfa-5431	37	2	first	ORDINAL
ajfa-5431	38	1	0.834	CARDINAL
ajfa-5431	41	1	2	CARDINAL
ajfa-5431	42	1	altman	ORG
ajfa-5431	42	2	1974	DATE
ajfa-5431	42	3	only half	CARDINAL
ajfa-5431	43	1	levitan	GPE
ajfa-5431	43	2	knoblett	GPE
ajfa-5431	43	3	1985	DATE
ajfa-5431	43	4	koh	PERSON
ajfa-5431	43	5	1990	DATE
ajfa-5431	43	6	koh	ORG
ajfa-5431	43	7	1991	DATE
ajfa-5431	47	1	1998	DATE
ajfa-5431	48	1	altmen	PERSON
ajfa-5431	48	2	1982	DATE
ajfa-5431	48	3	1987	DATE
ajfa-5431	48	4	1994	DATE
ajfa-5431	49	1	nogler	PERSON
ajfa-5431	49	2	1995	DATE
ajfa-5431	49	3	1998	DATE
ajfa-5431	49	4	1992	DATE
ajfa-5431	49	5	wang	PERSON
ajfa-5431	49	6	lin	PERSON
ajfa-5431	49	7	hsu	PERSON
ajfa-5431	49	8	2013	DATE
ajfa-5431	51	1	the asian journal of finance & accounting	ORG
ajfa-5431	51	2	1946	CARDINAL
ajfa-5431	51	3	2014	DATE
ajfa-5431	51	4	6	CARDINAL
ajfa-5431	51	5	1 www.macrothink.org/ajfa 309	QUANTITY
ajfa-5431	53	1	the immediate years	DATE
ajfa-5431	56	1	zhang	PERSON
ajfa-5431	56	2	1997	DATE
ajfa-5431	57	1	1987	DATE
ajfa-5431	57	2	mcconnell	PERSON
ajfa-5431	57	3	servaes	PERSON
ajfa-5431	57	4	1990	DATE
ajfa-5431	59	1	33	CARDINAL
ajfa-5431	60	1	no.33 bulletin	ORG
ajfa-5431	62	1	no.33 bulletin	ORG
ajfa-5431	62	2	1	CARDINAL
ajfa-5431	62	3	0	CARDINAL
ajfa-5431	62	4	no.33 bulletin	ORG
ajfa-5431	63	1	2001	DATE
ajfa-5431	63	2	2nd	ORDINAL
ajfa-5431	64	1	1	CARDINAL
ajfa-5431	67	1	3	CARDINAL
ajfa-5431	75	1	asian journal of finance & accounting	ORG
ajfa-5431	75	2	1946	CARDINAL
ajfa-5431	75	3	2014	DATE
ajfa-5431	76	1	6	CARDINAL
ajfa-5431	76	2	1	CARDINAL
ajfa-5431	76	3	310	CARDINAL
ajfa-5431	85	1	two	CARDINAL
ajfa-5431	89	1	1	CARDINAL
ajfa-5431	89	2	less than 1	CARDINAL
ajfa-5431	91	1	one	CARDINAL
ajfa-5431	91	2	distribution2	PERSON
ajfa-5431	92	1	lancaster	GPE
ajfa-5431	92	2	1990	DATE
ajfa-5431	92	3	σ	ORG
ajfa-5431	92	4	ω	GPE
ajfa-5431	93	1	mle	ORG
ajfa-5431	93	2	σ	ORG
ajfa-5431	95	1	witte (1989)’s	ORG
ajfa-5431	95	2	1ir	ORDINAL
ajfa-5431	95	3	weibull	PERSON
ajfa-5431	95	4	generalized gamma	PERSON
ajfa-5431	95	5	+′=tlog asian	PERCENT
ajfa-5431	95	6	finance & accounting	ORG
ajfa-5431	95	7	1946	CARDINAL
ajfa-5431	95	8	2014	DATE
ajfa-5431	96	1	6	CARDINAL
ajfa-5431	96	2	1	CARDINAL
ajfa-5431	96	3	311	CARDINAL
ajfa-5431	98	1	φ	PERSON
ajfa-5431	101	1	wi	ORG
ajfa-5431	102	1	distribution3	PERSON
ajfa-5431	103	1	four	CARDINAL
ajfa-5431	103	2	λ、m1、 m2	PRODUCT
ajfa-5431	103	3	1	CARDINAL
ajfa-5431	103	4	1	CARDINAL
ajfa-5431	103	5	2	CARDINAL
ajfa-5431	103	6	1	CARDINAL
ajfa-5431	104	1	1/	CARDINAL
ajfa-5431	104	2	2	CARDINAL
ajfa-5431	105	1	1	CARDINAL
ajfa-5431	105	2	2	CARDINAL
ajfa-5431	105	3	1	CARDINAL
ajfa-5431	105	4	2	CARDINAL
ajfa-5431	105	5	1 2	QUANTITY
ajfa-5431	105	6	lancaster	GPE
ajfa-5431	105	7	1990	DATE
ajfa-5431	108	1	+ 1,2	DATE
ajfa-5431	108	2	1 1 mm k	QUANTITY
ajfa-5431	109	1	4	CARDINAL
ajfa-5431	110	1	1984	DATE
ajfa-5431	110	2	carolyn	PERSON
ajfa-5431	110	3	2005	DATE
ajfa-5431	111	1	chen	PERSON
ajfa-5431	111	2	lee	PERSON
ajfa-5431	111	3	1993	DATE
ajfa-5431	112	1	3although	CARDINAL
ajfa-5431	113	1	asian	NORP
ajfa-5431	113	2	finance & accounting	ORG
ajfa-5431	113	3	1946	CARDINAL
ajfa-5431	113	4	2014	DATE
ajfa-5431	114	1	6	CARDINAL
ajfa-5431	114	2	1	CARDINAL
ajfa-5431	114	3	jenson, 1983	ORG
ajfa-5431	114	4	jensen	PERSON
ajfa-5431	114	5	1976	DATE
ajfa-5431	117	1	kesner	PERSON
ajfa-5431	117	2	1987	DATE
ajfa-5431	117	3	mcconnell	PERSON
ajfa-5431	117	4	servaes	PERSON
ajfa-5431	117	5	1990	DATE
ajfa-5431	120	1	jenson (1983	ORG
ajfa-5431	120	2	jensen	PERSON
ajfa-5431	120	3	1976	DATE
ajfa-5431	122	1	no.33 bulletin	ORG
ajfa-5431	124	1	no.33 bulletin	ORG
ajfa-5431	124	2	1	CARDINAL
ajfa-5431	124	3	0	CARDINAL
ajfa-5431	124	4	no.33 bulletin	ORG
ajfa-5431	126	1	years	DATE
ajfa-5431	126	2	chen	PERSON
ajfa-5431	126	3	lee	PERSON
ajfa-5431	126	4	1993	DATE
ajfa-5431	127	1	ohlson	PERSON
ajfa-5431	127	2	1980	DATE
ajfa-5431	127	3	chen	PERSON
ajfa-5431	127	4	lee	PERSON
ajfa-5431	127	5	1993	DATE
ajfa-5431	131	1	ohlson	PERSON
ajfa-5431	131	2	1980	DATE
ajfa-5431	132	1	deakin(1972	ORG
ajfa-5431	132	2	1980	DATE
ajfa-5431	133	1	1966	DATE
ajfa-5431	133	2	yearly	DATE
ajfa-5431	135	1	ohlson	PERSON
ajfa-5431	135	2	1980	DATE
ajfa-5431	140	1	altman	ORG
ajfa-5431	140	2	1968	DATE
ajfa-5431	140	3	asian	NORP
ajfa-5431	140	4	finance & accounting	ORG
ajfa-5431	140	5	1946	CARDINAL
ajfa-5431	140	6	2014	DATE
ajfa-5431	141	1	6	CARDINAL
ajfa-5431	141	2	1	CARDINAL
ajfa-5431	141	3	313	CARDINAL
ajfa-5431	143	1	altman	ORG
ajfa-5431	143	2	1968	DATE
ajfa-5431	145	1	26.45%	PERCENT
ajfa-5431	147	1	20 years	DATE
ajfa-5431	148	1	1990	DATE
ajfa-5431	148	2	1998	DATE
ajfa-5431	148	3	asian	NORP
ajfa-5431	148	4	1999	DATE
ajfa-5431	148	5	2001	DATE
ajfa-5431	151	1	quarter	CARDINAL
ajfa-5431	151	2	23	CARDINAL
ajfa-5431	151	3	0	DATE
ajfa-5431	151	4	23	CARDINAL
ajfa-5431	152	1	22	CARDINAL
ajfa-5431	152	2	1	CARDINAL
ajfa-5431	153	1	5	CARDINAL
ajfa-5431	153	2	first	ORDINAL
ajfa-5431	154	1	tej	GPE
ajfa-5431	154	2	behaviors4	GPE
ajfa-5431	155	1	1988	DATE
ajfa-5431	155	2	20 years	DATE
ajfa-5431	155	3	80 quarters	DATE
ajfa-5431	156	1	first	ORDINAL
ajfa-5431	157	1	first	ORDINAL
ajfa-5431	157	2	quarter	CARDINAL
ajfa-5431	157	3	155	CARDINAL
ajfa-5431	158	1	first	ORDINAL
ajfa-5431	158	2	1988	DATE
ajfa-5431	158	3	2007	DATE
ajfa-5431	161	1	first	ORDINAL
ajfa-5431	162	1	1	CARDINAL
ajfa-5431	162	2	4	CARDINAL
ajfa-5431	162	3	1999	DATE
ajfa-5431	163	1	asian journal of finance & accounting	ORG
ajfa-5431	163	2	1946	CARDINAL
ajfa-5431	163	3	2014	DATE
ajfa-5431	163	4	6	CARDINAL
ajfa-5431	163	5	1	CARDINAL
ajfa-5431	163	6	314	CARDINAL
ajfa-5431	163	7	first	ORDINAL
ajfa-5431	165	1	155	CARDINAL
ajfa-5431	166	1	1	CARDINAL
ajfa-5431	166	2	first	ORDINAL
ajfa-5431	166	3	the period of 1988 to 2007	DATE
ajfa-5431	166	4	5	CARDINAL
ajfa-5431	166	5	182	CARDINAL
ajfa-5431	166	6	27	CARDINAL
ajfa-5431	166	7	155	CARDINAL
ajfa-5431	166	8	2	CARDINAL
ajfa-5431	168	1	20	CARDINAL
ajfa-5431	168	2	0.133	CARDINAL
ajfa-5431	169	1	period	DATE
ajfa-5431	169	2	22.5-26.3 quarter	DATE
ajfa-5431	169	3	only 0.3607	CARDINAL
ajfa-5431	170	1	36%	PERCENT
ajfa-5431	170	2	19th to 23rd quarter	DATE
ajfa-5431	171	1	5-6 years	DATE
ajfa-5431	171	2	first	ORDINAL
ajfa-5431	172	1	asian journal of finance & accounting	ORG
ajfa-5431	172	2	1946	CARDINAL
ajfa-5431	172	3	2014	DATE
ajfa-5431	173	1	6	CARDINAL
ajfa-5431	173	2	1	CARDINAL
ajfa-5431	173	3	315	CARDINAL
ajfa-5431	173	4	2	CARDINAL
ajfa-5431	174	1	period	DATE
ajfa-5431	174	2	0.03.8	CARDINAL
ajfa-5431	174	3	155	CARDINAL
ajfa-5431	174	4	12 1.0000(0.000	CARDINAL
ajfa-5431	174	5	0.0205(0.006	CARDINAL
ajfa-5431	175	1	3.87.5	CARDINAL
ajfa-5431	175	2	7.5	CARDINAL
ajfa-5431	175	3	11.3-15.0 80	PERCENT
ajfa-5431	175	4	76	CARDINAL
ajfa-5431	175	5	0.0071(0.005	CARDINAL
ajfa-5431	175	6	15.0	CARDINAL
ajfa-5431	175	7	7 67 9 0.6937(0.040	TIME
ajfa-5431	175	8	0.0381(0.013	CARDINAL
ajfa-5431	175	9	18.8	CARDINAL
ajfa-5431	175	10	0.1333(0.029	CARDINAL
ajfa-5431	175	11	22.5	CARDINAL
ajfa-5431	175	12	25 8	DATE
ajfa-5431	175	13	0.1016(0.035	CARDINAL
ajfa-5431	176	1	26.3	CARDINAL
ajfa-5431	176	2	17 5	DATE
ajfa-5431	176	3	0.2453(0.048	CARDINAL
ajfa-5431	177	1	30.0	CARDINAL
ajfa-5431	177	2	12	CARDINAL
ajfa-5431	177	3	6 0.1731(0.043	CARDINAL
ajfa-5431	177	4	0.1778(0.068	CARDINAL
ajfa-5431	177	5	33.8	CARDINAL
ajfa-5431	177	6	0.0000(0.000	CARDINAL
ajfa-5431	177	7	37.5	CARDINAL
ajfa-5431	177	8	4	CARDINAL
ajfa-5431	177	9	0.0000(0.000	CARDINAL
ajfa-5431	177	10	41.3	CARDINAL
ajfa-5431	177	11	4	CARDINAL
ajfa-5431	177	12	0.0000(0.000	CARDINAL
ajfa-5431	177	13	45.0	CARDINAL
ajfa-5431	177	14	48.8	CARDINAL
ajfa-5431	177	15	3	CARDINAL
ajfa-5431	177	16	0.0000(0.000	CARDINAL
ajfa-5431	177	17	52.5	CARDINAL
ajfa-5431	177	18	3	CARDINAL
ajfa-5431	177	19	0.0000(0.000	CARDINAL
ajfa-5431	177	20	56.3	CARDINAL
ajfa-5431	177	21	3	CARDINAL
ajfa-5431	177	22	0.0000(0.000	CARDINAL
ajfa-5431	177	23	60.0	CARDINAL
ajfa-5431	177	24	3	CARDINAL
ajfa-5431	177	25	0.0000(0.000	CARDINAL
ajfa-5431	177	26	63.8	CARDINAL
ajfa-5431	177	27	3	CARDINAL
ajfa-5431	177	28	0.0000(0.000	CARDINAL
ajfa-5431	177	29	67.5	CARDINAL
ajfa-5431	177	30	0.0000(0.000	CARDINAL
ajfa-5431	177	31	71.3	CARDINAL
ajfa-5431	177	32	0.0000(0.000	CARDINAL
ajfa-5431	177	33	3	CARDINAL
ajfa-5431	177	34	approx.	DATE
ajfa-5431	178	1	15 quarters	CARDINAL
ajfa-5431	180	1	13 quarters	DATE
ajfa-5431	180	2	9.708	CARDINAL
ajfa-5431	181	1	asian journal of finance & accounting	ORG
ajfa-5431	181	2	1946	CARDINAL
ajfa-5431	181	3	2014	DATE
ajfa-5431	182	1	6	CARDINAL
ajfa-5431	182	2	1	CARDINAL
ajfa-5431	182	3	316	CARDINAL
ajfa-5431	182	4	3	CARDINAL
ajfa-5431	182	5	0.752	CARDINAL
ajfa-5431	182	6	0.260 0.042	MONEY
ajfa-5431	182	7	0.336	MONEY
ajfa-5431	182	8	0.010 0.028 0.038	QUANTITY
ajfa-5431	182	9	0.202	CARDINAL
ajfa-5431	182	10	age (years	DATE
ajfa-5431	182	11	13.190 11	CARDINAL
ajfa-5431	182	12	14.780	CARDINAL
ajfa-5431	182	13	1.187	CARDINAL
ajfa-5431	183	1	0.592 28.432	CARDINAL
ajfa-5431	183	2	0.009 0.029	CARDINAL
ajfa-5431	183	3	0.899 0.828	CARDINAL
ajfa-5431	183	4	-0.196	ORG
ajfa-5431	183	5	0.370	CARDINAL
ajfa-5431	183	6	0.197	CARDINAL
ajfa-5431	183	7	0.255	CARDINAL
ajfa-5431	183	8	0.437 0.048	CARDINAL
ajfa-5431	183	9	0.556 1 0.499 0.106	QUANTITY
ajfa-5431	184	1	1	CARDINAL
ajfa-5431	184	2	0.01	CARDINAL
ajfa-5431	184	3	0.05	CARDINAL
ajfa-5431	185	1	2	CARDINAL
ajfa-5431	185	2	2007	DATE
ajfa-5431	186	1	3	CARDINAL
ajfa-5431	186	2	first	ORDINAL
ajfa-5431	187	1	years	DATE
ajfa-5431	187	2	up to	DATE
ajfa-5431	187	3	the year	DATE
ajfa-5431	195	1	1	CARDINAL
ajfa-5431	195	2	0	CARDINAL
ajfa-5431	195	3	no.33	ORG
ajfa-5431	195	4	the announcement year of 1999	DATE
ajfa-5431	195	5	1	CARDINAL
ajfa-5431	195	6	this year	DATE
ajfa-5431	195	7	0	CARDINAL
ajfa-5431	196	1	0	CARDINAL
ajfa-5431	196	2	23	CARDINAL
ajfa-5431	196	3	1	CARDINAL
ajfa-5431	196	4	22	CARDINAL
ajfa-5431	197	1	0.260	CARDINAL
ajfa-5431	197	2	0.336	CARDINAL
ajfa-5431	199	1	initial asian journal of finance & accounting	ORG
ajfa-5431	199	2	1946	CARDINAL
ajfa-5431	199	3	2014	DATE
ajfa-5431	200	1	6	CARDINAL
ajfa-5431	200	2	1	CARDINAL
ajfa-5431	200	3	317	CARDINAL
ajfa-5431	201	1	6	CARDINAL
ajfa-5431	201	2	taiwan	GPE
ajfa-5431	202	1	1988	DATE
ajfa-5431	202	2	2007	DATE
ajfa-5431	203	1	dec. 31, 2007	DATE
ajfa-5431	206	1	first	ORDINAL
ajfa-5431	207	1	period	DATE
ajfa-5431	209	1	m1≠1	NORP
ajfa-5431	209	2	m2≠1	PERSON
ajfa-5431	210	1	m1 and m2	WORK_OF_ART
ajfa-5431	210	2	3.534	CARDINAL
ajfa-5431	210	3	60.542	CARDINAL
ajfa-5431	210	4	1.245	CARDINAL
ajfa-5431	210	5	0.172	CARDINAL
ajfa-5431	211	1	α=0.05	DATE
ajfa-5431	211	2	m1 and m2	PRODUCT
ajfa-5431	211	3	1	CARDINAL
ajfa-5431	213	1	first	ORDINAL
ajfa-5431	213	2	1	CARDINAL
ajfa-5431	214	1	less than 1	CARDINAL
ajfa-5431	215	1	two	CARDINAL
ajfa-5431	215	2	4	CARDINAL
ajfa-5431	215	3	0.436	CARDINAL
ajfa-5431	215	4	0.425	CARDINAL
ajfa-5431	216	1	first	ORDINAL
ajfa-5431	218	1	asian	NORP
ajfa-5431	218	2	finance & accounting	ORG
ajfa-5431	218	3	1946	CARDINAL
ajfa-5431	218	4	2014	DATE
ajfa-5431	219	1	6	CARDINAL
ajfa-5431	219	2	1	CARDINAL
ajfa-5431	219	3	318	CARDINAL
ajfa-5431	219	4	4	CARDINAL
ajfa-5431	219	5	0.958	CARDINAL
ajfa-5431	219	6	0.065	CARDINAL
ajfa-5431	219	7	0.908	CARDINAL
ajfa-5431	219	8	0.067	CARDINAL
ajfa-5431	219	9	0.021	CARDINAL
ajfa-5431	219	10	0.026	CARDINAL
ajfa-5431	219	11	0.018	CARDINAL
ajfa-5431	220	1	0.005	CARDINAL
ajfa-5431	220	2	0.008	CARDINAL
ajfa-5431	220	3	0.003	CARDINAL
ajfa-5431	220	4	age (year	DATE
ajfa-5431	221	1	0.008	CARDINAL
ajfa-5431	221	2	0.008	CARDINAL
ajfa-5431	221	3	0.072	CARDINAL
ajfa-5431	221	4	0.072	CARDINAL
ajfa-5431	221	5	0.012	MONEY
ajfa-5431	221	6	0.212	CARDINAL
ajfa-5431	221	7	0.011	CARDINAL
ajfa-5431	221	8	0.213	CARDINAL
ajfa-5431	221	9	0.209	CARDINAL
ajfa-5431	221	10	0.212	CARDINAL
ajfa-5431	221	11	0.376	CARDINAL
ajfa-5431	221	12	+ 0.129	DATE
ajfa-5431	221	13	0.299	CARDINAL
ajfa-5431	221	14	0.104	CARDINAL
ajfa-5431	221	15	0.298	CARDINAL
ajfa-5431	221	16	0.046	CARDINAL
ajfa-5431	221	17	0.045	CARDINAL
ajfa-5431	221	18	0.008	CARDINAL
ajfa-5431	221	19	0.007	CARDINAL
ajfa-5431	221	20	0.168	CARDINAL
ajfa-5431	221	21	0.235	CARDINAL
ajfa-5431	221	22	0.192	CARDINAL
ajfa-5431	221	23	+ 0.135	DATE
ajfa-5431	221	24	0.328	CARDINAL
ajfa-5431	221	25	0.211	CARDINAL
ajfa-5431	221	26	0.436	CARDINAL
ajfa-5431	221	27	0.004	CARDINAL
ajfa-5431	221	28	0.425	CARDINAL
ajfa-5431	221	29	0.002	CARDINAL
ajfa-5431	221	30	0.834	CARDINAL
ajfa-5431	221	31	0.007	CARDINAL
ajfa-5431	222	1	1	CARDINAL
ajfa-5431	222	2	0.01	CARDINAL
ajfa-5431	222	3	0.05	CARDINAL
ajfa-5431	224	1	2	CARDINAL
ajfa-5431	224	2	years	DATE
ajfa-5431	224	3	up to	DATE
ajfa-5431	224	4	the year	DATE
ajfa-5431	232	1	1	CARDINAL
ajfa-5431	232	2	0	CARDINAL
ajfa-5431	232	3	no.33	ORG
ajfa-5431	232	4	the announcement year of 1999	DATE
ajfa-5431	232	5	1	CARDINAL
ajfa-5431	232	6	this year	DATE
ajfa-5431	232	7	0	CARDINAL
ajfa-5431	233	1	0	CARDINAL
ajfa-5431	233	2	23	CARDINAL
ajfa-5431	233	3	1	CARDINAL
ajfa-5431	233	4	22	CARDINAL
ajfa-5431	234	1	1	CARDINAL
ajfa-5431	236	1	4	CARDINAL
ajfa-5431	236	2	0.834	CARDINAL
ajfa-5431	236	3	1	CARDINAL
ajfa-5431	237	1	asian	NORP
ajfa-5431	237	2	finance & accounting	ORG
ajfa-5431	237	3	1946	CARDINAL
ajfa-5431	237	4	2014	DATE
ajfa-5431	237	5	6	CARDINAL
ajfa-5431	237	6	1	CARDINAL
ajfa-5431	238	1	two	CARDINAL
ajfa-5431	243	1	33	CARDINAL
ajfa-5431	244	1	33	CARDINAL
ajfa-5431	244	2	no.33 bulletin	ORG
ajfa-5431	253	1	daily	DATE
ajfa-5431	256	1	7	CARDINAL
ajfa-5431	256	2	first	ORDINAL
ajfa-5431	257	1	83.4%	PERCENT
ajfa-5431	258	1	firstly	ORDINAL
ajfa-5431	258	2	the 19th quarter	DATE
ajfa-5431	259	1	first	ORDINAL
ajfa-5431	259	2	the first 5 years	DATE
ajfa-5431	259	3	asian	NORP
ajfa-5431	259	4	finance & accounting	ORG
ajfa-5431	259	5	1946	CARDINAL
ajfa-5431	259	6	2014	DATE
ajfa-5431	260	1	6	CARDINAL
ajfa-5431	260	2	7%	PERCENT
ajfa-5431	260	3	the fifth year	DATE
ajfa-5431	264	1	altman	PERSON
ajfa-5431	264	2	e. (1968)	ORG
ajfa-5431	266	1	6(1	CARDINAL
ajfa-5431	266	2	4	CARDINAL
ajfa-5431	267	1	altman	ORG
ajfa-5431	267	2	e. (1982	ORG
ajfa-5431	269	1	4	CARDINAL
ajfa-5431	270	1	a., & s. jaggia	ORG
ajfa-5431	270	2	2001	DATE
ajfa-5431	271	1	second	ORDINAL
ajfa-5431	272	1	8	CARDINAL
ajfa-5431	272	2	201	CARDINAL
ajfa-5431	273	1	http://dx.doi.org/10.1016/s0927-5398(01)00023-8 barnes	PERSON
ajfa-5431	273	2	p., & d. hooi	ORG
ajfa-5431	274	1	1987	DATE
ajfa-5431	276	1	32	CARDINAL
ajfa-5431	277	1	w.	PERSON
ajfa-5431	277	2	1966	DATE
ajfa-5431	279	1	journal of accounting research	ORG
ajfa-5431	279	2	4	CARDINAL
ajfa-5431	279	3	71	CARDINAL
ajfa-5431	280	1	casterella	PERSON
ajfa-5431	280	2	j. r.	PERSON
ajfa-5431	280	3	b. l. lewis	PERSON
ajfa-5431	281	1	2001	DATE
ajfa-5431	283	1	2001	DATE
ajfa-5431	283	2	midyear	DATE
ajfa-5431	284	1	chen	PERSON
ajfa-5431	284	2	j. lee	PERSON
ajfa-5431	284	3	1993	DATE
ajfa-5431	286	1	9(2	CARDINAL
ajfa-5431	286	2	667	CARDINAL
ajfa-5431	287	1	r. j. taffler	PERSON
ajfa-5431	288	1	1992	DATE
ajfa-5431	290	1	337	CARDINAL
ajfa-5431	291	1	w. carolyn	PERSON
ajfa-5431	292	1	2005	DATE
ajfa-5431	293	1	u.s trade	GPE
ajfa-5431	293	2	1974-1988	DATE
ajfa-5431	294	1	pacific accounting review	ORG
ajfa-5431	294	2	3	CARDINAL
ajfa-5431	295	1	deakin	PERSON
ajfa-5431	295	2	e. b.	PERSON
ajfa-5431	295	3	1972	DATE
ajfa-5431	297	1	journal of accounting research	ORG
ajfa-5431	297	2	167	CARDINAL
ajfa-5431	298	1	m. jensen	PERSON
ajfa-5431	299	1	1983	DATE
ajfa-5431	301	1	26	CARDINAL
ajfa-5431	301	2	327	CARDINAL
ajfa-5431	302	1	hsu	PERSON
ajfa-5431	302	2	y. s.	PERSON
ajfa-5431	302	3	c. c. wang	PERSON
ajfa-5431	302	4	c. h. liou	PERSON
ajfa-5431	303	1	2011	DATE
ajfa-5431	304	1	first	ORDINAL
ajfa-5431	305	1	23(4	CARDINAL
ajfa-5431	305	2	27-62	DATE
ajfa-5431	306	1	asian	NORP
ajfa-5431	306	2	finance & accounting	ORG
ajfa-5431	306	3	1946	CARDINAL
ajfa-5431	306	4	2014	DATE
ajfa-5431	307	1	6	CARDINAL
ajfa-5431	307	2	1	CARDINAL
ajfa-5431	307	3	m., & w. meckling	ORG
ajfa-5431	308	1	1976	DATE
ajfa-5431	310	1	journal of financial economics	ORG
ajfa-5431	310	2	3	CARDINAL
ajfa-5431	310	3	305	CARDINAL
ajfa-5431	311	1	http://dx.doi.org/10.1016/0304-405x(76)90026-x	CARDINAL
ajfa-5431	311	2	i. f. (	PERSON
ajfa-5431	311	3	1987	DATE
ajfa-5431	312	1	500	CARDINAL
ajfa-5431	313	1	journal of business research	ORG
ajfa-5431	313	2	16	CARDINAL
ajfa-5431	313	3	235	CARDINAL
ajfa-5431	314	1	koh	ORG
ajfa-5431	314	2	h. c.	PERSON
ajfa-5431	314	3	l. n. killough	PERSON
ajfa-5431	315	1	1990	DATE
ajfa-5431	317	1	journal of business finance	ORG
ajfa-5431	317	2	178	CARDINAL
ajfa-5431	318	1	koh	PERSON
ajfa-5431	318	2	h. c.	PERSON
ajfa-5431	318	3	1991	DATE
ajfa-5431	320	1	21(4	DATE
ajfa-5431	320	2	331	CARDINAL
ajfa-5431	321	1	lancaster	GPE
ajfa-5431	321	2	t.	GPE
ajfa-5431	321	3	1990	DATE
ajfa-5431	323	1	levitan	GPE
ajfa-5431	323	2	j. knoblett	PERSON
ajfa-5431	324	1	1985	DATE
ajfa-5431	326	1	journal of practice &	ORG
ajfa-5431	326	2	5(1	CARDINAL
ajfa-5431	326	3	26	CARDINAL
ajfa-5431	327	1	1998	DATE
ajfa-5431	329	1	journal of accounting research	ORG
ajfa-5431	329	2	36(1	CARDINAL
ajfa-5431	329	3	143	CARDINAL
ajfa-5431	330	1	t., f. messina	PERSON
ajfa-5431	330	2	m. richard	PERSON
ajfa-5431	331	1	1999	DATE
ajfa-5431	333	1	decision sciences	ORG
ajfa-5431	333	2	30(3	CARDINAL
ajfa-5431	333	3	805	CARDINAL
ajfa-5431	334	1	mcconnell	PERSON
ajfa-5431	334	2	j. j., & h.	PERSON
ajfa-5431	335	1	1990	DATE
ajfa-5431	337	1	595-612	CARDINAL
ajfa-5431	337	2	mutchler	ORG
ajfa-5431	337	3	j. f. (	PERSON
ajfa-5431	337	4	1984	DATE
ajfa-5431	339	1	3	CARDINAL
ajfa-5431	339	2	17	CARDINAL
ajfa-5431	340	1	nogler	PERSON
ajfa-5431	340	2	g. e. (	PERSON
ajfa-5431	340	3	1995	DATE
ajfa-5431	342	1	54-73	CARDINAL
ajfa-5431	343	1	ohlson	PERSON
ajfa-5431	343	2	j.	PERSON
ajfa-5431	343	3	1980	DATE
ajfa-5431	345	1	journal of accounting research	ORG
ajfa-5431	345	2	18(1	CARDINAL
ajfa-5431	345	3	109	CARDINAL
ajfa-5431	346	1	j., & m. zhang	ORG
ajfa-5431	347	1	1994	DATE
ajfa-5431	348	1	australian	NORP
ajfa-5431	349	1	39	CARDINAL
ajfa-5431	350	1	schmidt	PERSON
ajfa-5431	350	2	p., & a. d. witte (	ORG
ajfa-5431	350	3	1989	DATE
ajfa-5431	352	1	econometrics	ORG
ajfa-5431	352	2	40	DATE
ajfa-5431	352	3	141	CARDINAL
ajfa-5431	353	1	wang	ORG
ajfa-5431	353	2	c. c.	PERSON
ajfa-5431	353	3	j. lin	PERSON
ajfa-5431	353	4	s. hsu	PERSON
ajfa-5431	354	1	2013	DATE
ajfa-5431	356	1	asian journal of finance & accounting	ORG
ajfa-5431	356	2	5	CARDINAL
ajfa-5431	356	3	139	CARDINAL
ajfa-5431	357	1	http://dx.doi.org/10.5296/ajfa.v5i2.4336 zhang	PERSON
ajfa-5431	357	2	m. w.	PERSON
ajfa-5431	357	3	h. suzanne	PERSON
ajfa-5431	358	1	1997	DATE
ajfa-5431	360	1	australian	NORP
ajfa-5431	360	2	22	CARDINAL
ajfa-5431	361	1	asian	NORP
ajfa-5431	361	2	finance & accounting	ORG
ajfa-5431	361	3	1946	CARDINAL
ajfa-5431	361	4	2014	DATE
ajfa-5431	361	5	6	CARDINAL
ajfa-5431	361	6	1	CARDINAL
ajfa-5431	361	7	322	CARDINAL
ajfa-5431	361	8	1984	DATE
ajfa-5431	363	1	22(supplement	CARDINAL
ajfa-5431	363	2	59	CARDINAL