id	sid	eid	entity	type
ajfa-5518	1	1	microsoft	ORG
ajfa-5518	1	2	5518-19888-3-sm-writer2-new.doc	CARDINAL
ajfa-5518	1	3	journal of finance & accounting	ORG
ajfa-5518	1	4	1946	CARDINAL
ajfa-5518	1	5	2014	DATE
ajfa-5518	1	6	6	CARDINAL
ajfa-5518	1	7	1	CARDINAL
ajfa-5518	1	8	367	CARDINAL
ajfa-5518	1	9	yueh-ju lin	PERSON
ajfa-5518	2	1	kainan university	ORG
ajfa-5518	2	2	taiwan e	GPE
ajfa-5518	2	3	april 23, 2014	DATE
ajfa-5518	2	4	june 12, 2014	DATE
ajfa-5518	2	5	june 12, 2014	DATE
ajfa-5518	2	6	taiwanese	NORP
ajfa-5518	3	1	1	CARDINAL
ajfa-5518	3	2	2	CARDINAL
ajfa-5518	3	3	3	CARDINAL
ajfa-5518	3	4	4	CARDINAL
ajfa-5518	3	5	taiwanese	NORP
ajfa-5518	3	6	5	CARDINAL
ajfa-5518	3	7	one year	DATE
ajfa-5518	4	1	jel	ORG
ajfa-5518	4	2	g34	ORG
ajfa-5518	4	3	m42 asian journal of finance & accounting	ORG
ajfa-5518	4	4	1946	CARDINAL
ajfa-5518	4	5	2014	DATE
ajfa-5518	4	6	6	CARDINAL
ajfa-5518	4	7	1	CARDINAL
ajfa-5518	8	1	minnis, 2011	ORG
ajfa-5518	8	2	smolarski et al.	PERSON
ajfa-5518	8	3	2011	DATE
ajfa-5518	13	1	al.	GPE
ajfa-5518	13	2	2011	DATE
ajfa-5518	13	3	1992	DATE
ajfa-5518	15	1	menon	GPE
ajfa-5518	15	2	schwartz	GPE
ajfa-5518	15	3	1985	DATE
ajfa-5518	15	4	tucker et al.	PERSON
ajfa-5518	15	5	2003	DATE
ajfa-5518	15	6	2003	DATE
ajfa-5518	16	1	two	CARDINAL
ajfa-5518	17	1	first	ORDINAL
ajfa-5518	18	1	1992	DATE
ajfa-5518	18	2	2001	DATE
ajfa-5518	18	3	george et al.	PERSON
ajfa-5518	18	4	1996	DATE
ajfa-5518	18	5	2011	DATE
ajfa-5518	18	6	1999	DATE
ajfa-5518	18	7	mutchler	ORG
ajfa-5518	18	8	1984	DATE
ajfa-5518	18	9	tucker	PERSON
ajfa-5518	18	10	matsumura	PERSON
ajfa-5518	18	11	1998	DATE
ajfa-5518	19	1	igcqs	PERSON
ajfa-5518	23	1	2007	DATE
ajfa-5518	23	2	franken	PERSON
ajfa-5518	23	3	2004	DATE
ajfa-5518	23	4	1996	DATE
ajfa-5518	24	1	united states	ORG
ajfa-5518	24	2	chapter seven	LAW
ajfa-5518	24	3	chapter eleven	LAW
ajfa-5518	26	1	british	NORP
ajfa-5518	26	2	germany	GPE
ajfa-5518	26	3	australia	GPE
ajfa-5518	26	4	new zealand	GPE
ajfa-5518	27	1	2012	DATE
ajfa-5518	28	1	al.	GPE
ajfa-5518	28	2	2003	DATE
ajfa-5518	29	1	u.s.	GPE
ajfa-5518	29	2	sec	ORG
ajfa-5518	32	1	asian	NORP
ajfa-5518	32	2	finance & accounting	ORG
ajfa-5518	32	3	1946	CARDINAL
ajfa-5518	32	4	2014	DATE
ajfa-5518	33	1	6	CARDINAL
ajfa-5518	33	2	1	CARDINAL
ajfa-5518	33	3	369	CARDINAL
ajfa-5518	34	1	taiwanese	NORP
ajfa-5518	35	1	taiwanese	NORP
ajfa-5518	36	1	second	ORDINAL
ajfa-5518	37	1	sec	ORG
ajfa-5518	38	1	addams	ORG
ajfa-5518	38	2	davis	PERSON
ajfa-5518	38	3	1994	DATE
ajfa-5518	38	4	cassell et al.	PERSON
ajfa-5518	38	5	2012	DATE
ajfa-5518	38	6	chang et al.	PERSON
ajfa-5518	38	7	2010	DATE
ajfa-5518	38	8	defond	ORG
ajfa-5518	38	9	1992	DATE
ajfa-5518	38	10	feng	ORG
ajfa-5518	38	11	2013	DATE
ajfa-5518	38	12	menon	GPE
ajfa-5518	38	13	schwartz	GPE
ajfa-5518	38	14	1985	DATE
ajfa-5518	38	15	menon	PERSON
ajfa-5518	38	16	williams	PERSON
ajfa-5518	38	17	1991;schwartz	CARDINAL
ajfa-5518	38	18	1996	DATE
ajfa-5518	38	19	2011	DATE
ajfa-5518	39	1	menon	PERSON
ajfa-5518	39	2	schwartz	GPE
ajfa-5518	39	3	1985	DATE
ajfa-5518	42	1	only one	CARDINAL
ajfa-5518	47	1	five	CARDINAL
ajfa-5518	47	2	1	CARDINAL
ajfa-5518	48	1	2	CARDINAL
ajfa-5518	49	1	3	CARDINAL
ajfa-5518	51	1	4	CARDINAL
ajfa-5518	51	2	igcqs	PERSON
ajfa-5518	51	3	taiwanese	NORP
ajfa-5518	52	1	5	CARDINAL
ajfa-5518	54	1	asian journal of finance & accounting	ORG
ajfa-5518	54	2	1946	CARDINAL
ajfa-5518	54	3	2014	DATE
ajfa-5518	55	1	6	CARDINAL
ajfa-5518	55	2	1	CARDINAL
ajfa-5518	55	3	370 2	CARDINAL
ajfa-5518	60	1	2.1	CARDINAL
ajfa-5518	60	2	islam	NORP
ajfa-5518	60	3	2013	DATE
ajfa-5518	61	1	2009	DATE
ajfa-5518	62	1	1984	DATE
ajfa-5518	63	1	1984	DATE
ajfa-5518	65	1	tucker	PERSON
ajfa-5518	65	2	matsumura	PERSON
ajfa-5518	65	3	1998	DATE
ajfa-5518	69	1	1992	DATE
ajfa-5518	69	2	86	CARDINAL
ajfa-5518	69	3	british	NORP
ajfa-5518	69	4	year	DATE
ajfa-5518	70	1	one year	DATE
ajfa-5518	70	2	21	CARDINAL
ajfa-5518	70	3	86	CARDINAL
ajfa-5518	71	1	86	CARDINAL
ajfa-5518	71	2	22	DATE
ajfa-5518	74	1	1999	DATE
ajfa-5518	75	1	1995	DATE
ajfa-5518	75	2	157	CARDINAL
ajfa-5518	75	3	american	NORP
ajfa-5518	75	4	1983-1990	DATE
ajfa-5518	75	5	33%	PERCENT
ajfa-5518	75	6	30%	PERCENT
ajfa-5518	76	1	george et al	PERSON
ajfa-5518	77	1	1996	DATE
ajfa-5518	79	1	2001	DATE
ajfa-5518	81	1	2011	DATE
ajfa-5518	82	1	1999	DATE
ajfa-5518	82	2	three	CARDINAL
ajfa-5518	83	1	first	ORDINAL
ajfa-5518	84	1	second	ORDINAL
ajfa-5518	85	1	third	ORDINAL
ajfa-5518	85	2	asian	NORP
ajfa-5518	85	3	finance & accounting	ORG
ajfa-5518	85	4	1946	CARDINAL
ajfa-5518	85	5	2014	DATE
ajfa-5518	85	6	6	CARDINAL
ajfa-5518	85	7	1	CARDINAL
ajfa-5518	85	8	371	CARDINAL
ajfa-5518	87	1	1992	DATE
ajfa-5518	88	1	two	CARDINAL
ajfa-5518	91	1	2.2	CARDINAL
ajfa-5518	91	2	addams	PERSON
ajfa-5518	91	3	davis	PERSON
ajfa-5518	91	4	1994	DATE
ajfa-5518	91	5	asthana et al.	PERSON
ajfa-5518	91	6	2010	DATE
ajfa-5518	91	7	cassell et al.	PERSON
ajfa-5518	91	8	2012	DATE
ajfa-5518	91	9	chang et al.	PERSON
ajfa-5518	91	10	2010	DATE
ajfa-5518	91	11	chen et al.	PERSON
ajfa-5518	91	12	2010	DATE
ajfa-5518	91	13	lopez et al.	PERSON
ajfa-5518	91	14	2011	DATE
ajfa-5518	91	15	menon	GPE
ajfa-5518	91	16	schwartz	GPE
ajfa-5518	91	17	1985	DATE
ajfa-5518	91	18	schwartz	ORG
ajfa-5518	91	19	1996	DATE
ajfa-5518	91	20	stunda	GPE
ajfa-5518	91	21	2012	DATE
ajfa-5518	91	22	yanan et al.	PERSON
ajfa-5518	91	23	2013	DATE
ajfa-5518	92	1	menon	GPE
ajfa-5518	92	2	williams	PERSON
ajfa-5518	92	3	1991	DATE
ajfa-5518	92	4	1992	DATE
ajfa-5518	92	5	2011	DATE
ajfa-5518	92	6	december fiscal year-end	DATE
ajfa-5518	92	7	feng	PERSON
ajfa-5518	92	8	2013	DATE
ajfa-5518	93	1	1992	DATE
ajfa-5518	93	2	krishnan	PERSON
ajfa-5518	93	3	stephens	PERSON
ajfa-5518	93	4	1995	DATE
ajfa-5518	93	5	lennox	ORG
ajfa-5518	93	6	2000	DATE
ajfa-5518	93	7	tucker et al.	PERSON
ajfa-5518	93	8	2003	DATE
ajfa-5518	93	9	2003	DATE
ajfa-5518	94	1	menon	PERSON
ajfa-5518	94	2	schwartz	GPE
ajfa-5518	94	3	1985	DATE
ajfa-5518	95	1	anderson, 2011	ORG
ajfa-5518	95	2	pacini	ORG
ajfa-5518	95	3	2013	DATE
ajfa-5518	96	1	2000	DATE
ajfa-5518	97	1	belgian	NORP
ajfa-5518	97	2	2003	DATE
ajfa-5518	98	1	two	CARDINAL
ajfa-5518	99	1	menon	GPE
ajfa-5518	99	2	schwartz	GPE
ajfa-5518	99	3	1985	DATE
ajfa-5518	100	1	three	CARDINAL
ajfa-5518	101	1	taiwanese	NORP
ajfa-5518	103	1	3	CARDINAL
ajfa-5518	103	2	1a	CARDINAL
ajfa-5518	103	3	1b	CARDINAL
ajfa-5518	104	1	1992	DATE
ajfa-5518	104	2	2001	DATE
ajfa-5518	105	1	menon	GPE
ajfa-5518	105	2	asian	NORP
ajfa-5518	105	3	finance & accounting	ORG
ajfa-5518	105	4	1946	CARDINAL
ajfa-5518	105	5	2014	DATE
ajfa-5518	105	6	6	CARDINAL
ajfa-5518	105	7	1	CARDINAL
ajfa-5518	105	8	372	CARDINAL
ajfa-5518	105	9	1985	DATE
ajfa-5518	105	10	2003	DATE
ajfa-5518	106	1	five	CARDINAL
ajfa-5518	107	1	age, years	DATE
ajfa-5518	107	2	chen	PERSON
ajfa-5518	107	3	lee	PERSON
ajfa-5518	107	4	1993	DATE
ajfa-5518	110	1	second	ORDINAL
ajfa-5518	112	1	third	ORDINAL
ajfa-5518	114	1	four	CARDINAL
ajfa-5518	114	2	1994	DATE
ajfa-5518	115	1	fourth	ORDINAL
ajfa-5518	116	1	1992, 2001	DATE
ajfa-5518	116	2	williams	PERSON
ajfa-5518	116	3	1990	DATE
ajfa-5518	119	1	fifth	ORDINAL
ajfa-5518	119	2	1968	DATE
ajfa-5518	119	3	2001	DATE
ajfa-5518	120	1	z	ORG
ajfa-5518	121	1	z	CARDINAL
ajfa-5518	129	1	asian journal of finance & accounting	ORG
ajfa-5518	129	2	1946	CARDINAL
ajfa-5518	129	3	2014	DATE
ajfa-5518	129	4	6	CARDINAL
ajfa-5518	129	5	1	CARDINAL
ajfa-5518	129	6	373	CARDINAL
ajfa-5518	129	7	1a	CARDINAL
ajfa-5518	130	1	age the years	DATE
ajfa-5518	131	1	one year	DATE
ajfa-5518	131	2	igcq igcqy2	PERSON
ajfa-5518	132	1	two years	DATE
ajfa-5518	132	2	three years	DATE
ajfa-5518	132	3	four	CARDINAL
ajfa-5518	132	4	1b	CARDINAL
ajfa-5518	132	5	10	CARDINAL
ajfa-5518	132	6	11	CARDINAL
ajfa-5518	132	7	12	CARDINAL
ajfa-5518	132	8	13	CARDINAL
ajfa-5518	132	9	14	CARDINAL
ajfa-5518	132	10	15	CARDINAL
ajfa-5518	132	11	16	CARDINAL
ajfa-5518	132	12	17	CARDINAL
ajfa-5518	132	13	five	CARDINAL
ajfa-5518	132	14	krishnan, 1994	ORG
ajfa-5518	132	15	menon	GPE
ajfa-5518	132	16	schwartz	GPE
ajfa-5518	132	17	1985	DATE
ajfa-5518	133	1	haskins	PERSON
ajfa-5518	133	2	williams	PERSON
ajfa-5518	133	3	1990	DATE
ajfa-5518	133	4	krishnan, 1994	ORG
ajfa-5518	134	1	igcq	PERSON
ajfa-5518	136	1	11 ' 11	CARDINAL
ajfa-5518	137	1	1	CARDINAL
ajfa-5518	137	2	2	CARDINAL
ajfa-5518	137	3	2	CARDINAL
ajfa-5518	137	4	2	CARDINAL
ajfa-5518	137	5	finance & accounting	ORG
ajfa-5518	137	6	1946	CARDINAL
ajfa-5518	137	7	2014	DATE
ajfa-5518	137	8	6	CARDINAL
ajfa-5518	137	9	1	CARDINAL
ajfa-5518	139	1	11	CARDINAL
ajfa-5518	140	1	01	CARDINAL
ajfa-5518	140	2	01	DATE
ajfa-5518	140	3	01 ≤∗y	QUANTITY
ajfa-5518	140	4	3	CARDINAL
ajfa-5518	140	5	12	CARDINAL
ajfa-5518	140	6	02 ≤∗y	QUANTITY
ajfa-5518	140	7	4	CARDINAL
ajfa-5518	141	1	21	CARDINAL
ajfa-5518	141	2	21	CARDINAL
ajfa-5518	141	3	0	DATE
ajfa-5518	141	4	21	CARDINAL
ajfa-5518	141	5	1	CARDINAL
ajfa-5518	141	6	21	CARDINAL
ajfa-5518	141	7	ρεε =)	GPE
ajfa-5518	141	8	21	CARDINAL
ajfa-5518	142	1	1	CARDINAL
ajfa-5518	142	2	2	CARDINAL
ajfa-5518	143	1	1,1	CARDINAL
ajfa-5518	143	2	221121212 221121	DATE
ajfa-5518	144	1	5	CARDINAL
ajfa-5518	147	1	1();,(ln 21221121	DATE
ajfa-5518	147	2	βφρββφ iii xyxx −−+	PERSON
ajfa-5518	147	3	6	CARDINAL
ajfa-5518	147	4	φ	ORG
ajfa-5518	149	1	2003	DATE
ajfa-5518	149	2	maddala	GPE
ajfa-5518	149	3	1983	DATE
ajfa-5518	149	4	0(1	CARDINAL
ajfa-5518	149	5	∗	CARDINAL
ajfa-5518	149	6	7	CARDINAL
ajfa-5518	149	7	0(1	CARDINAL
ajfa-5518	149	8	222122	DATE
ajfa-5518	149	9	2	CARDINAL
ajfa-5518	149	10	2	CARDINAL
ajfa-5518	149	11	finance & accounting	ORG
ajfa-5518	149	12	1946	CARDINAL
ajfa-5518	149	13	2014	DATE
ajfa-5518	149	14	6	CARDINAL
ajfa-5518	149	15	1 www.macrothink.org/ajfa 375	QUANTITY
ajfa-5518	149	16	7	CARDINAL
ajfa-5518	150	1	x1 ’ and x2 ’	ORG
ajfa-5518	150	2	7	CARDINAL
ajfa-5518	151	1	21,εε	CARDINAL
ajfa-5518	151	2	7	CARDINAL
ajfa-5518	151	3	ρ .	GPE
ajfa-5518	152	1	21	CARDINAL
ajfa-5518	152	2	0	DATE
ajfa-5518	152	3	21	CARDINAL
ajfa-5518	152	4	1	CARDINAL
ajfa-5518	152	5	21	CARDINAL
ajfa-5518	152	6	ρεε =)	GPE
ajfa-5518	152	7	21	CARDINAL
ajfa-5518	152	8	10	CARDINAL
ajfa-5518	153	1	igcq and client bankruptcy	ORG
ajfa-5518	155	1	menon	GPE
ajfa-5518	155	2	schwartz	GPE
ajfa-5518	155	3	1985	DATE
ajfa-5518	155	4	2003	DATE
ajfa-5518	155	5	three years	DATE
ajfa-5518	155	6	taiwan	GPE
ajfa-5518	156	1	one year	DATE
ajfa-5518	156	2	igcq (hereafter	ORG
ajfa-5518	156	3	two years	DATE
ajfa-5518	156	4	igcqy2	PERSON
ajfa-5518	156	5	three years	DATE
ajfa-5518	157	1	igcq	PERSON
ajfa-5518	157	2	two	CARDINAL
ajfa-5518	159	1	11	DATE
ajfa-5518	159	2	4	CARDINAL
ajfa-5518	159	3	10	CARDINAL
ajfa-5518	159	4	4,,1	DATE
ajfa-5518	159	5	financesizebageigcqyfswitch	ORG
ajfa-5518	159	6	11	CARDINAL
ajfa-5518	160	1	two	CARDINAL
ajfa-5518	161	1	12	CARDINAL
ajfa-5518	162	1	12	CARDINAL
ajfa-5518	162	2	13	CARDINAL
ajfa-5518	162	3	two	CARDINAL
ajfa-5518	163	1	15	CARDINAL
ajfa-5518	163	2	14	CARDINAL
ajfa-5518	163	3	15	CARDINAL
ajfa-5518	164	1	4	CARDINAL
ajfa-5518	164	2	12	CARDINAL
ajfa-5518	164	3	4,,1	DATE
ajfa-5518	164	4	financesizebageigcqyfswitch	ORG
ajfa-5518	164	5	13	CARDINAL
ajfa-5518	164	6	asian	NORP
ajfa-5518	164	7	finance & accounting	ORG
ajfa-5518	164	8	1946	CARDINAL
ajfa-5518	164	9	2014	DATE
ajfa-5518	164	10	6	CARDINAL
ajfa-5518	164	11	1	CARDINAL
ajfa-5518	164	12	4	CARDINAL
ajfa-5518	164	13	14	CARDINAL
ajfa-5518	164	14	4,,1	DATE
ajfa-5518	164	15	15	CARDINAL
ajfa-5518	164	16	10-15	CARDINAL
ajfa-5518	164	17	16	CARDINAL
ajfa-5518	164	18	17	CARDINAL
ajfa-5518	165	1	4	CARDINAL
ajfa-5518	165	2	16	CARDINAL
ajfa-5518	165	3	4,,3,2,1	CARDINAL
ajfa-5518	165	4	17	CARDINAL
ajfa-5518	165	5	4	CARDINAL
ajfa-5518	165	6	taiwanese	NORP
ajfa-5518	165	7	three	CARDINAL
ajfa-5518	165	8	1992	DATE
ajfa-5518	165	9	2001	DATE
ajfa-5518	165	10	1999	DATE
ajfa-5518	166	1	first	ORDINAL
ajfa-5518	166	2	34	CARDINAL
ajfa-5518	166	3	1987	DATE
ajfa-5518	166	4	2010	DATE
ajfa-5518	167	1	second	ORDINAL
ajfa-5518	167	2	167	CARDINAL
ajfa-5518	168	1	third	ORDINAL
ajfa-5518	168	2	557	CARDINAL
ajfa-5518	171	1	the taiwan stock exchange	ORG
ajfa-5518	171	2	the taiwan economic journal.	ORG
ajfa-5518	172	1	2a&2b	CARDINAL
ajfa-5518	172	2	26.5%	PERCENT
ajfa-5518	172	3	non-igcq	ORG
ajfa-5518	172	4	73.5%	PERCENT
ajfa-5518	172	5	71.0%	PERCENT
ajfa-5518	172	6	29.0%	PERCENT
ajfa-5518	172	7	20.1%	PERCENT
ajfa-5518	172	8	79.9%	PERCENT
ajfa-5518	172	9	taiwan	GPE
ajfa-5518	174	1	asian journal of finance & accounting	ORG
ajfa-5518	174	2	1946	CARDINAL
ajfa-5518	174	3	2014	DATE
ajfa-5518	175	1	6	CARDINAL
ajfa-5518	175	2	1	CARDINAL
ajfa-5518	175	3	377	CARDINAL
ajfa-5518	175	4	2a	CARDINAL
ajfa-5518	176	1	34	CARDINAL
ajfa-5518	176	2	201	CARDINAL
ajfa-5518	176	3	26.5%	PERCENT
ajfa-5518	176	4	73.5%	PERCENT
ajfa-5518	176	5	538	CARDINAL
ajfa-5518	176	6	71.0%	PERCENT
ajfa-5518	176	7	220	CARDINAL
ajfa-5518	176	8	29.0%	PERCENT
ajfa-5518	176	9	758	CARDINAL
ajfa-5518	176	10	100.0%)§	CARDINAL
ajfa-5518	176	11	2b	CARDINAL
ajfa-5518	178	1	49 152 201	CARDINAL
ajfa-5518	178	2	26.5%	PERCENT
ajfa-5518	179	1	557	CARDINAL
ajfa-5518	179	2	557	CARDINAL
ajfa-5518	179	3	73.5%	PERCENT
ajfa-5518	179	4	606	CARDINAL
ajfa-5518	179	5	79.9%	PERCENT
ajfa-5518	179	6	152	CARDINAL
ajfa-5518	179	7	20.1%	PERCENT
ajfa-5518	179	8	758	CARDINAL
ajfa-5518	179	9	100.0%	PERCENT
ajfa-5518	179	10	2010	DATE
ajfa-5518	180	1	1987-2010	DATE
ajfa-5518	181	1	1987-2010	DATE
ajfa-5518	182	1	758	CARDINAL
ajfa-5518	182	2	557	CARDINAL
ajfa-5518	182	3	73.5%	PERCENT
ajfa-5518	182	4	201	CARDINAL
ajfa-5518	182	5	26.5%	PERCENT
ajfa-5518	182	6	the year	DATE
ajfa-5518	183	1	3	CARDINAL
ajfa-5518	184	1	29%	PERCENT
ajfa-5518	185	1	1:1	CARDINAL
ajfa-5518	186	1	20%	PERCENT
ajfa-5518	187	1	167	CARDINAL
ajfa-5518	187	2	34	CARDINAL
ajfa-5518	187	3	152	CARDINAL
ajfa-5518	188	1	26.5%	PERCENT
ajfa-5518	188	2	15.4%	PERCENT
ajfa-5518	189	1	11.1%	PERCENT
ajfa-5518	189	2	one year	DATE
ajfa-5518	190	1	44.9%	PERCENT
ajfa-5518	190	2	only 26.4%	PERCENT
ajfa-5518	191	1	about 10%	PERCENT
ajfa-5518	191	2	the next year	DATE
ajfa-5518	192	1	asian	NORP
ajfa-5518	192	2	finance & accounting	ORG
ajfa-5518	192	3	1946	CARDINAL
ajfa-5518	192	4	2014	DATE
ajfa-5518	193	1	6	CARDINAL
ajfa-5518	193	2	1	CARDINAL
ajfa-5518	193	3	378	CARDINAL
ajfa-5518	193	4	3	CARDINAL
ajfa-5518	194	1	max min	PERSON
ajfa-5518	194	2	age (years	DATE
ajfa-5518	194	3	14.972	CARDINAL
ajfa-5518	194	4	12	CARDINAL
ajfa-5518	194	5	16	CARDINAL
ajfa-5518	194	6	9.198	CARDINAL
ajfa-5518	194	7	47	CARDINAL
ajfa-5518	194	8	6	CARDINAL
ajfa-5518	195	1	18.916	CARDINAL
ajfa-5518	196	1	17	CARDINAL
ajfa-5518	196	2	10.183	CARDINAL
ajfa-5518	196	3	48	CARDINAL
ajfa-5518	196	4	4	CARDINAL
ajfa-5518	196	5	14.733	CARDINAL
ajfa-5518	196	6	1.390 18.73 7.28	MONEY
ajfa-5518	196	7	15.465	CARDINAL
ajfa-5518	196	8	15.94	CARDINAL
ajfa-5518	196	9	1.702	CARDINAL
ajfa-5518	196	10	18.732	CARDINAL
ajfa-5518	196	11	12.65	CARDINAL
ajfa-5518	197	1	14.871	CARDINAL
ajfa-5518	198	1	14.947	CARDINAL
ajfa-5518	199	1	1.373	CARDINAL
ajfa-5518	199	2	18.057	CARDINAL
ajfa-5518	199	3	7.282	CARDINAL
ajfa-5518	199	4	1.626	CARDINAL
ajfa-5518	199	5	4.453 73.71 -0.10	QUANTITY
ajfa-5518	199	6	0.758	CARDINAL
ajfa-5518	199	7	0.65	CARDINAL
ajfa-5518	199	8	0.607	CARDINAL
ajfa-5518	199	9	3.095	CARDINAL
ajfa-5518	200	1	1.094	CARDINAL
ajfa-5518	200	2	0.848	CARDINAL
ajfa-5518	201	1	1.217	CARDINAL
ajfa-5518	202	1	12.676	CARDINAL
ajfa-5518	202	2	557	CARDINAL
ajfa-5518	202	3	34	CARDINAL
ajfa-5518	202	4	167	CARDINAL
ajfa-5518	202	5	4	CARDINAL
ajfa-5518	203	1	0.751	CARDINAL
ajfa-5518	204	1	0.855	CARDINAL
ajfa-5518	204	2	0.601	CARDINAL
ajfa-5518	204	3	0.834	CARDINAL
ajfa-5518	204	4	0.634	CARDINAL
ajfa-5518	206	1	one year later	DATE
ajfa-5518	206	2	0.684	CARDINAL
ajfa-5518	206	3	one year	DATE
ajfa-5518	210	1	first	ORDINAL
ajfa-5518	210	2	the chi-square x2	FAC
ajfa-5518	210	3	three	CARDINAL
ajfa-5518	210	4	less than 1%	PERCENT
ajfa-5518	211	1	4	CARDINAL
ajfa-5518	211	2	0.751	CARDINAL
ajfa-5518	211	3	1%	PERCENT
ajfa-5518	211	4	asian	NORP
ajfa-5518	211	5	finance & accounting	ORG
ajfa-5518	211	6	1946	CARDINAL
ajfa-5518	211	7	2014	DATE
ajfa-5518	211	8	6	CARDINAL
ajfa-5518	211	9	1	CARDINAL
ajfa-5518	211	10	379	CARDINAL
ajfa-5518	212	1	4	CARDINAL
ajfa-5518	213	1	igcq igcq	ORG
ajfa-5518	213	2	1	CARDINAL
ajfa-5518	213	3	1	CARDINAL
ajfa-5518	213	4	1	CARDINAL
ajfa-5518	213	5	1	CARDINAL
ajfa-5518	213	6	1	CARDINAL
ajfa-5518	213	7	1	CARDINAL
ajfa-5518	213	8	1	CARDINAL
ajfa-5518	213	9	.06 1	CARDINAL
ajfa-5518	213	10	1	CARDINAL
ajfa-5518	213	11	1	CARDINAL
ajfa-5518	213	12	1%	PERCENT
ajfa-5518	213	13	5%	PERCENT
ajfa-5518	213	14	10%	PERCENT
ajfa-5518	214	1	5	CARDINAL
ajfa-5518	214	2	0.752	CARDINAL
ajfa-5518	214	3	0.797	CARDINAL
ajfa-5518	214	4	0.763	CARDINAL
ajfa-5518	214	5	zero	CARDINAL
ajfa-5518	214	6	1%	PERCENT
ajfa-5518	216	1	two	CARDINAL
ajfa-5518	216	2	asian	NORP
ajfa-5518	216	3	finance & accounting	ORG
ajfa-5518	216	4	1946	CARDINAL
ajfa-5518	216	5	2014	DATE
ajfa-5518	217	1	6	CARDINAL
ajfa-5518	217	2	1	CARDINAL
ajfa-5518	218	1	three	CARDINAL
ajfa-5518	219	1	2001	DATE
ajfa-5518	220	1	taiwanese	NORP
ajfa-5518	223	1	menon	PERSON
ajfa-5518	223	2	schwartz	GPE
ajfa-5518	223	3	1985	DATE
ajfa-5518	226	1	one year	DATE
ajfa-5518	228	1	igcqy1	GPE
ajfa-5518	228	2	igcqy2	PERSON
ajfa-5518	233	1	1992	DATE
ajfa-5518	235	1	one year	DATE
ajfa-5518	236	1	1992	DATE
ajfa-5518	241	1	asian	NORP
ajfa-5518	241	2	finance & accounting	ORG
ajfa-5518	241	3	1946	CARDINAL
ajfa-5518	241	4	2014	DATE
ajfa-5518	242	1	6	CARDINAL
ajfa-5518	242	2	1	CARDINAL
ajfa-5518	242	3	381	CARDINAL
ajfa-5518	242	4	5	CARDINAL
ajfa-5518	242	5	28710	DATE
ajfa-5518	243	1	92.07	CARDINAL
ajfa-5518	243	2	-3.99	DATE
ajfa-5518	243	3	93.26	CARDINAL
ajfa-5518	243	4	.36	ORG
ajfa-5518	244	1	2.27	CARDINAL
ajfa-5518	244	2	.17	ORG
ajfa-5518	244	3	1.44	CARDINAL
ajfa-5518	244	4	.19	ORG
ajfa-5518	244	5	igcq 241 (	ORG
ajfa-5518	244	6	5.73	CARDINAL
ajfa-5518	244	7	92.54	CARDINAL
ajfa-5518	244	8	5.51	CARDINAL
ajfa-5518	244	9	93.44	CARDINAL
ajfa-5518	244	10	154.8	CARDINAL
ajfa-5518	244	11	1.5×105	CARDINAL
ajfa-5518	245	1	3.12	CARDINAL
ajfa-5518	245	2	3.06	CARDINAL
ajfa-5518	245	3	1.66	CARDINAL
ajfa-5518	245	4	3.62	CARDINAL
ajfa-5518	246	1	3.14	CARDINAL
ajfa-5518	246	2	8.57	CARDINAL
ajfa-5518	246	3	age .005	DATE
ajfa-5518	247	1	.009	ORDINAL
ajfa-5518	247	2	.001	CARDINAL
ajfa-5518	247	3	.022	CARDINAL
ajfa-5518	247	4	.004	CARDINAL
ajfa-5518	247	5	.001	CARDINAL
ajfa-5518	247	6	.44	ORG
ajfa-5518	247	7	.30	ORG
ajfa-5518	247	8	.001	CARDINAL
ajfa-5518	247	9	.19	ORG
ajfa-5518	247	10	.08	CARDINAL
ajfa-5518	247	11	.001	CARDINAL
ajfa-5518	247	12	.001	CARDINAL
ajfa-5518	247	13	.001	CARDINAL
ajfa-5518	248	1	.001	CARDINAL
ajfa-5518	248	2	.002	CARDINAL
ajfa-5518	248	3	.05	CARDINAL
ajfa-5518	248	4	0.16	CARDINAL
ajfa-5518	248	5	0.797	CARDINAL
ajfa-5518	249	1	170.95	CARDINAL
ajfa-5518	250	1	-178 -86 -92	PERSON
ajfa-5518	251	1	1%	PERCENT
ajfa-5518	251	2	5%	PERCENT
ajfa-5518	251	3	10%	PERCENT
ajfa-5518	252	1	5	CARDINAL
ajfa-5518	254	1	asian	NORP
ajfa-5518	254	2	finance & accounting	ORG
ajfa-5518	254	3	1946	CARDINAL
ajfa-5518	254	4	2014	DATE
ajfa-5518	255	1	6	CARDINAL
ajfa-5518	255	2	1	CARDINAL
ajfa-5518	255	3	382	CARDINAL
ajfa-5518	255	4	1	CARDINAL
ajfa-5518	255	5	201	CARDINAL
ajfa-5518	256	1	6	CARDINAL
ajfa-5518	257	1	6	CARDINAL
ajfa-5518	258	1	3.53	CARDINAL
ajfa-5518	258	2	1.21	CARDINAL
ajfa-5518	258	3	3.78	CARDINAL
ajfa-5518	258	4	1.2	CARDINAL
ajfa-5518	258	5	1.02	CARDINAL
ajfa-5518	258	6	3.07	CARDINAL
ajfa-5518	258	7	1.46	CARDINAL
ajfa-5518	258	8	2.97	CARDINAL
ajfa-5518	258	9	1.2	CARDINAL
ajfa-5518	258	10	1.41	CARDINAL
ajfa-5518	258	11	1.06	CARDINAL
ajfa-5518	258	12	.78	GPE
ajfa-5518	259	1	1.71	CARDINAL
ajfa-5518	259	2	1.95	CARDINAL
ajfa-5518	259	3	2.65	CARDINAL
ajfa-5518	260	1	2.16	CARDINAL
ajfa-5518	260	2	3.8x105	CARDINAL
ajfa-5518	260	3	age .004	DATE
ajfa-5518	260	4	.014	CARDINAL
ajfa-5518	260	5	.004	CARDINAL
ajfa-5518	260	6	.014	CARDINAL
ajfa-5518	260	7	.026	CARDINAL
ajfa-5518	260	8	.009	ORDINAL
ajfa-5518	260	9	.001	CARDINAL
ajfa-5518	260	10	.015	CARDINAL
ajfa-5518	260	11	.026	CARDINAL
ajfa-5518	260	12	.003	CARDINAL
ajfa-5518	260	13	.001	CARDINAL
ajfa-5518	261	1	.016	CARDINAL
ajfa-5518	262	1	.095	CARDINAL
ajfa-5518	263	1	.246	CARDINAL
ajfa-5518	263	2	.26	ORG
ajfa-5518	263	3	.323	CARDINAL
ajfa-5518	263	4	.257	CARDINAL
ajfa-5518	263	5	.095	CARDINAL
ajfa-5518	263	6	.325	CARDINAL
ajfa-5518	263	7	.001	CARDINAL
ajfa-5518	263	8	.002	CARDINAL
ajfa-5518	264	1	.001	CARDINAL
ajfa-5518	264	2	.002	CARDINAL
ajfa-5518	265	1	.001	CARDINAL
ajfa-5518	265	2	.003	CARDINAL
ajfa-5518	265	3	.001	CARDINAL
ajfa-5518	265	4	.28	ORG
ajfa-5518	265	5	.04	TIME
ajfa-5518	266	1	.294	CARDINAL
ajfa-5518	267	1	.177	CARDINAL
ajfa-5518	268	1	0.626*(.454	CARDINAL
ajfa-5518	268	2	0.614	CARDINAL
ajfa-5518	269	1	1%	PERCENT
ajfa-5518	269	2	5%	PERCENT
ajfa-5518	269	3	10%	PERCENT
ajfa-5518	270	1	2	CARDINAL
ajfa-5518	270	2	three	CARDINAL
ajfa-5518	271	1	7	CARDINAL
ajfa-5518	271	2	five	CARDINAL
ajfa-5518	272	1	asian journal of finance & accounting	ORG
ajfa-5518	272	2	1946	CARDINAL
ajfa-5518	272	3	2014	DATE
ajfa-5518	273	1	6	CARDINAL
ajfa-5518	273	2	1	CARDINAL
ajfa-5518	273	3	383	CARDINAL
ajfa-5518	273	4	7	CARDINAL
ajfa-5518	273	5	.026	CARDINAL
ajfa-5518	274	1	.026	CARDINAL
ajfa-5518	274	2	92.07	CARDINAL
ajfa-5518	274	3	-3.99	DATE
ajfa-5518	274	4	93.26	CARDINAL
ajfa-5518	275	1	.36	ORG
ajfa-5518	275	2	1.01	CARDINAL
ajfa-5518	275	3	5.6x105	CARDINAL
ajfa-5518	275	4	2.27	CARDINAL
ajfa-5518	276	1	5x105	CARDINAL
ajfa-5518	276	2	1.44	CARDINAL
ajfa-5518	276	3	.19	ORG
ajfa-5518	276	4	.355	CARDINAL
ajfa-5518	276	5	1.2x10-6	CARDINAL
ajfa-5518	276	6	5.73	CARDINAL
ajfa-5518	276	7	92.54	CARDINAL
ajfa-5518	276	8	5.51	CARDINAL
ajfa-5518	276	9	93.44	CARDINAL
ajfa-5518	276	10	181.3	CARDINAL
ajfa-5518	276	11	9.8x10-8	MONEY
ajfa-5518	276	12	2.9×10-7	DATE
ajfa-5518	276	13	3.06	CARDINAL
ajfa-5518	276	14	1.66	CARDINAL
ajfa-5518	276	15	2.41	CARDINAL
ajfa-5518	276	16	.36	ORG
ajfa-5518	276	17	age .006	DATE
ajfa-5518	276	18	.001	CARDINAL
ajfa-5518	276	19	.006	CARDINAL
ajfa-5518	276	20	.001	CARDINAL
ajfa-5518	276	21	.014	CARDINAL
ajfa-5518	276	22	.011	CARDINAL
ajfa-5518	276	23	.026	CARDINAL
ajfa-5518	276	24	.009	ORDINAL
ajfa-5518	276	25	.001	CARDINAL
ajfa-5518	276	26	.014	CARDINAL
ajfa-5518	276	27	.022	CARDINAL
ajfa-5518	276	28	.011	CARDINAL
ajfa-5518	276	29	.026	DATE
ajfa-5518	276	30	.009	CARDINAL
ajfa-5518	276	31	.083	CARDINAL
ajfa-5518	277	1	.001	CARDINAL
ajfa-5518	277	2	.19	ORG
ajfa-5518	277	3	.003	CARDINAL
ajfa-5518	277	4	.001	CARDINAL
ajfa-5518	277	5	.002	CARDINAL
ajfa-5518	277	6	.001	CARDINAL
ajfa-5518	277	7	.001	CARDINAL
ajfa-5518	277	8	.170	CARDINAL
ajfa-5518	277	9	.001	CARDINAL
ajfa-5518	278	1	.001	CARDINAL
ajfa-5518	278	2	0.21	CARDINAL
ajfa-5518	279	1	170	CARDINAL
ajfa-5518	282	1	1%	PERCENT
ajfa-5518	282	2	5%	PERCENT
ajfa-5518	282	3	10%	PERCENT
ajfa-5518	288	1	6.	CARDINAL
ajfa-5518	288	2	gaas	PERSON
ajfa-5518	289	1	the asian journal of finance & accounting issn	ORG
ajfa-5518	289	2	1946	CARDINAL
ajfa-5518	289	3	2014	DATE
ajfa-5518	289	4	6	CARDINAL
ajfa-5518	289	5	1	CARDINAL
ajfa-5518	289	6	384	CARDINAL
ajfa-5518	291	1	taiwanese	NORP
ajfa-5518	294	1	two	CARDINAL
ajfa-5518	296	1	taiwanese	NORP
ajfa-5518	297	1	one year	DATE
ajfa-5518	304	1	addams, h., & davis	ORG
ajfa-5518	304	2	b.	PERSON
ajfa-5518	304	3	1994	DATE
ajfa-5518	306	1	64	CARDINAL
ajfa-5518	306	2	38	CARDINAL
ajfa-5518	307	1	altman	ORG
ajfa-5518	307	2	e. (1968)	ORG
ajfa-5518	309	1	23(4	CARDINAL
ajfa-5518	309	2	589-609	CARDINAL
ajfa-5518	310	1	http://dx.doi.org/10.1111/j.1540-6261.1968.tb00843.x anderson	PERSON
ajfa-5518	310	2	2011	DATE
ajfa-5518	312	1	journal of business & economics	ORG
ajfa-5518	312	2	1-11	CARDINAL
ajfa-5518	313	1	asthana	GPE
ajfa-5518	313	2	s. c.	PERSON
ajfa-5518	313	3	s., & krishnan	ORG
ajfa-5518	313	4	j. (	PERSON
ajfa-5518	313	5	2010	DATE
ajfa-5518	314	1	anderson	PERSON
ajfa-5518	315	1	14(3	CARDINAL
ajfa-5518	315	2	274	CARDINAL
ajfa-5518	316	1	asian	NORP
ajfa-5518	316	2	finance & accounting	ORG
ajfa-5518	316	3	1946	CARDINAL
ajfa-5518	316	4	2014	DATE
ajfa-5518	316	5	6	CARDINAL
ajfa-5518	316	6	1	CARDINAL
ajfa-5518	316	7	l.	GPE
ajfa-5518	316	8	knechel	GPE
ajfa-5518	316	9	w. r., & willekens	PERSON
ajfa-5518	316	10	m. (	PERSON
ajfa-5518	316	11	2011	DATE
ajfa-5518	318	1	30(1	CARDINAL
ajfa-5518	318	2	1-20	CARDINAL
ajfa-5518	318	3	j. v., & vanstraelen	PERSON
ajfa-5518	318	4	a.	PERSON
ajfa-5518	318	5	2009	DATE
ajfa-5518	319	1	belgium	GPE
ajfa-5518	320	1	1395-1428	CARDINAL
ajfa-5518	321	1	http://dx.doi.org/10.2308/accr.2009.84.5.1395 cassell	PERSON
ajfa-5518	321	2	c. a.	PERSON
ajfa-5518	321	3	g. a.	PERSON
ajfa-5518	321	4	myers	GPE
ajfa-5518	321	5	l. a., & omer	PERSON
ajfa-5518	321	6	t. c.	GPE
ajfa-5518	321	7	2012	DATE
ajfa-5518	323	1	31(2	CARDINAL
ajfa-5518	323	2	167	CARDINAL
ajfa-5518	324	1	l.	GPE
ajfa-5518	324	2	2012	DATE
ajfa-5518	326	1	21	CARDINAL
ajfa-5518	327	1	chang, h., cheng	ORG
ajfa-5518	327	2	c. s.	PERSON
ajfa-5518	327	3	k. j.	PERSON
ajfa-5518	327	4	2010	DATE
ajfa-5518	328	1	4 to third	CARDINAL
ajfa-5518	329	1	29(2	CARDINAL
ajfa-5518	329	2	83	CARDINAL
ajfa-5518	330	1	n., & trigeorgis	ORG
ajfa-5518	330	2	l.	GPE
ajfa-5518	330	3	2007	DATE
ajfa-5518	332	1	british	NORP
ajfa-5518	332	2	39(4	CARDINAL
ajfa-5518	332	3	323	CARDINAL
ajfa-5518	333	1	http://dx.doi.org/10.1016/j.bar.2007.08.003 chen	PERSON
ajfa-5518	333	2	j.	PERSON
ajfa-5518	333	3	1993	DATE
ajfa-5518	335	1	9(2	CARDINAL
ajfa-5518	335	2	667	CARDINAL
ajfa-5518	336	1	http://dx.doi.org/10.1111/j.1911-3846.1993.tb00903.x chen	PERSON
ajfa-5518	336	2	x.	GPE
ajfa-5518	336	3	x.	GPE
ajfa-5518	336	4	2010	DATE
ajfa-5518	337	1	4	CARDINAL
ajfa-5518	337	2	chinese	NORP
ajfa-5518	338	1	29(1	CARDINAL
ajfa-5518	338	2	41	CARDINAL
ajfa-5518	339	1	r. j.	PERSON
ajfa-5518	339	2	1992	DATE
ajfa-5518	341	1	22	CARDINAL
ajfa-5518	341	2	337	CARDINAL
ajfa-5518	342	1	r. j.	PERSON
ajfa-5518	342	2	2001	DATE
ajfa-5518	343	1	u.k.	GPE
ajfa-5518	344	1	353	CARDINAL
ajfa-5518	345	1	1992	DATE
ajfa-5518	347	1	16-31	DATE
ajfa-5518	348	1	feng	PERSON
ajfa-5518	348	2	n. c.	PERSON
ajfa-5518	348	3	2013	DATE
ajfa-5518	349	1	fiscal year-end	DATE
ajfa-5518	349	2	14(3	CARDINAL
ajfa-5518	349	3	268	CARDINAL
ajfa-5518	350	1	http://dx.doi.org/10.1108/jaar-05-2012-0041 franken	PERSON
ajfa-5518	350	2	s.	PERSON
ajfa-5518	350	3	2004	DATE
ajfa-5518	352	1	european business organization law review	ORG
ajfa-5518	352	2	5(4	CARDINAL
ajfa-5518	352	3	645	CARDINAL
ajfa-5518	353	1	j., nyborg	ORG
ajfa-5518	353	2	k., & torous	ORG
ajfa-5518	353	3	w.	PERSON
ajfa-5518	353	4	1996	DATE
ajfa-5518	354	1	uk	GPE
ajfa-5518	354	2	german	NORP
ajfa-5518	355	1	25(3	CARDINAL
ajfa-5518	355	2	86	CARDINAL
ajfa-5518	356	1	asian	NORP
ajfa-5518	356	2	finance & accounting	ORG
ajfa-5518	356	3	1946	CARDINAL
ajfa-5518	356	4	2014	DATE
ajfa-5518	356	5	6	CARDINAL
ajfa-5518	356	6	1	CARDINAL
ajfa-5518	356	7	386 george	PERSON
ajfa-5518	356	8	j., & george	ORG
ajfa-5518	356	9	s. (1996	ORG
ajfa-5518	358	1	4	CARDINAL
ajfa-5518	358	2	77	CARDINAL
ajfa-5518	359	1	greene	PERSON
ajfa-5518	359	2	w. h.	PERSON
ajfa-5518	359	3	2003	DATE
ajfa-5518	360	1	new jersey	GPE
ajfa-5518	360	2	prentice hall	ORG
ajfa-5518	361	1	a.	PERSON
ajfa-5518	361	2	ruiz	GPE
ajfa-5518	361	3	e., & rodgers	ORG
ajfa-5518	361	4	w.	PERSON
ajfa-5518	361	5	2011	DATE
ajfa-5518	363	1	30(1	CARDINAL
ajfa-5518	363	2	173	CARDINAL
ajfa-5518	364	1	m. e., & williams	PERSON
ajfa-5518	364	2	d. d.	NORP
ajfa-5518	364	3	1990	DATE
ajfa-5518	365	1	8	CARDINAL
ajfa-5518	366	1	9	CARDINAL
ajfa-5518	366	2	55	CARDINAL
ajfa-5518	367	1	islam	ORG
ajfa-5518	367	2	m.	PERSON
ajfa-5518	367	3	2013	DATE
ajfa-5518	368	1	the 21st century	DATE
ajfa-5518	369	1	9(8	CARDINAL
ajfa-5518	369	2	1059-1069	CARDINAL
ajfa-5518	370	1	krishnan	PERSON
ajfa-5518	370	2	j.	PERSON
ajfa-5518	370	3	1994	DATE
ajfa-5518	372	1	january	DATE
ajfa-5518	372	2	200	CARDINAL
ajfa-5518	373	1	krishnan	PERSON
ajfa-5518	373	2	j., & stephens	ORG
ajfa-5518	373	3	r. (	PERSON
ajfa-5518	373	4	1995	DATE
ajfa-5518	375	1	14	CARDINAL
ajfa-5518	375	2	179	CARDINAL
ajfa-5518	376	1	kuruppu	GPE
ajfa-5518	376	2	n., laswad	ORG
ajfa-5518	376	3	f., & oye	ORG
ajfa-5518	376	4	2003	DATE
ajfa-5518	378	1	18	CARDINAL
ajfa-5518	378	2	577	CARDINAL
ajfa-5518	379	1	http://dx.doi.org/10.1108/02686900310482713 lennox	PERSON
ajfa-5518	379	2	2000	DATE
ajfa-5518	381	1	uk	GPE
ajfa-5518	381	2	29	DATE
ajfa-5518	381	3	321	CARDINAL
ajfa-5518	382	1	http://dx.doi.org/10.1016/s0165-4101(00)00025-2 lopez	PERSON
ajfa-5518	382	2	d. m.	PERSON
ajfa-5518	382	3	g. f. (	PERSON
ajfa-5518	382	4	2011	DATE
ajfa-5518	384	1	25(2	CARDINAL
ajfa-5518	384	2	357	CARDINAL
ajfa-5518	385	1	10.2308	CARDINAL
ajfa-5518	385	2	ch-10026	PRODUCT
ajfa-5518	385	3	t. j.	PERSON
ajfa-5518	385	4	messina	GPE
ajfa-5518	385	5	f. m.	PERSON
ajfa-5518	385	6	m. d.	PERSON
ajfa-5518	385	7	1999	DATE
ajfa-5518	387	1	decision sciences	ORG
ajfa-5518	387	2	30(3	CARDINAL
ajfa-5518	387	3	805	CARDINAL
ajfa-5518	388	1	1983	DATE
ajfa-5518	390	1	new york	GPE
ajfa-5518	390	2	cambridge university	ORG
ajfa-5518	391	1	menon	GPE
ajfa-5518	391	2	k., & schwartz	ORG
ajfa-5518	391	3	k. b.	PERSON
ajfa-5518	391	4	1985	DATE
ajfa-5518	393	1	april	DATE
ajfa-5518	393	2	248	CARDINAL
ajfa-5518	393	3	menon	GPE
ajfa-5518	393	4	k., & williams	ORG
ajfa-5518	393	5	d.	PERSON
ajfa-5518	393	6	1991	DATE
ajfa-5518	395	1	66(2	CARDINAL
ajfa-5518	395	2	313	CARDINAL
ajfa-5518	396	1	minnis	ORG
ajfa-5518	396	2	m. (	PERSON
ajfa-5518	396	3	2011	DATE
ajfa-5518	397	1	u.s.	GPE
ajfa-5518	398	1	journal of accounting research	ORG
ajfa-5518	398	2	457	CARDINAL
ajfa-5518	399	1	http://dx.doi.org/10.1111/j.1475-679x.2011.00411.x asian journal of finance & accounting	ORG
ajfa-5518	399	2	1946	CARDINAL
ajfa-5518	399	3	2014	DATE
ajfa-5518	399	4	6	CARDINAL
ajfa-5518	399	5	1	CARDINAL
ajfa-5518	399	6	387	CARDINAL
ajfa-5518	399	7	j. f. (	PERSON
ajfa-5518	399	8	1984	DATE
ajfa-5518	401	1	3	CARDINAL
ajfa-5518	401	2	17	CARDINAL
ajfa-5518	402	1	nogler	PERSON
ajfa-5518	402	2	1995	DATE
ajfa-5518	404	1	54-73	CARDINAL
ajfa-5518	405	1	schwartz	ORG
ajfa-5518	405	2	k., & soo	ORG
ajfa-5518	405	3	1996	DATE
ajfa-5518	406	1	sec	ORG
ajfa-5518	407	1	555-573	QUANTITY
ajfa-5518	407	2	smolarski	PERSON
ajfa-5518	407	3	j.	PERSON
ajfa-5518	407	4	wilner	GPE
ajfa-5518	407	5	n., & yang	ORG
ajfa-5518	407	6	w.	PERSON
ajfa-5518	407	7	2011	DATE
ajfa-5518	409	1	46	CARDINAL
ajfa-5518	410	1	http://dx.doi.org/10.1108/14757701111113811 stunda	PERSON
ajfa-5518	410	2	r.	NORP
ajfa-5518	410	3	2012	DATE
ajfa-5518	412	1	24(3	CARDINAL
ajfa-5518	412	2	58	CARDINAL
ajfa-5518	413	1	stunda	GPE
ajfa-5518	413	2	r., & pacini	ORG
ajfa-5518	413	3	2013	DATE
ajfa-5518	415	1	17(4	CARDINAL
ajfa-5518	415	2	29-40	CARDINAL
ajfa-5518	416	1	thevenot	GPE
ajfa-5518	416	2	m., & hall	ORG
ajfa-5518	416	3	2011	DATE
ajfa-5518	418	1	academy of accounting	ORG
ajfa-5518	418	2	41-60	CARDINAL
ajfa-5518	419	1	tucker	PERSON
ajfa-5518	419	2	r., & matsumura	ORG
ajfa-5518	419	3	e.	ORG
ajfa-5518	419	4	1998	DATE
ajfa-5518	421	1	10	CARDINAL
ajfa-5518	421	2	179	CARDINAL
ajfa-5518	422	1	tucker	PERSON
ajfa-5518	422	2	r.	NORP
ajfa-5518	422	3	matsumura	GPE
ajfa-5518	422	4	e. m., & subramanyam	PERSON
ajfa-5518	422	5	k. r.	PERSON
ajfa-5518	422	6	2003	DATE
ajfa-5518	424	1	22(5	CARDINAL
ajfa-5518	424	2	401	CARDINAL
ajfa-5518	425	1	a.	PERSON
ajfa-5518	425	2	2003	DATE
ajfa-5518	426	1	belgium	GPE
ajfa-5518	427	1	journal of accounting	ORG
ajfa-5518	427	2	231-253	CARDINAL
ajfa-5518	428	1	yanan	GPE
ajfa-5518	428	2	z.	PERSON
ajfa-5518	428	3	2013	DATE
ajfa-5518	429	1	china	GPE
ajfa-5518	430	1	9(2	CARDINAL
ajfa-5518	430	2	230	CARDINAL