id	sid	eid	entity	type
ajfa-5695	1	1	microsoft	ORG
ajfa-5695	1	2	5695-20512-1-sm-writer2-new.doc	CARDINAL
ajfa-5695	1	3	asian	NORP
ajfa-5695	1	4	journal of finance & accounting	ORG
ajfa-5695	1	5	1946	CARDINAL
ajfa-5695	1	6	2014	DATE
ajfa-5695	1	7	6	CARDINAL
ajfa-5695	1	8	2	CARDINAL
ajfa-5695	1	9	asian	NORP
ajfa-5695	1	10	gaurav kumar	PERSON
ajfa-5695	1	11	arkansas	GPE
ajfa-5695	1	12	501-569-3051	CARDINAL
ajfa-5695	1	13	may 27, 2014	DATE
ajfa-5695	1	14	july 27, 2014	DATE
ajfa-5695	1	15	december 1,	DATE
ajfa-5695	2	1	annual	DATE
ajfa-5695	2	2	asian	NORP
ajfa-5695	3	1	first	ORDINAL
ajfa-5695	3	2	asian	NORP
ajfa-5695	4	1	al	ORG
ajfa-5695	5	1	2008	DATE
ajfa-5695	7	1	68	CARDINAL
ajfa-5695	7	2	asian	NORP
ajfa-5695	7	3	nine	CARDINAL
ajfa-5695	7	4	nyse	ORG
ajfa-5695	7	5	sec	ORG
ajfa-5695	11	1	u.s.	GPE
ajfa-5695	12	1	annual	DATE
ajfa-5695	16	1	asian	NORP
ajfa-5695	16	2	asian	NORP
ajfa-5695	16	3	finance & accounting	ORG
ajfa-5695	16	4	1946	CARDINAL
ajfa-5695	16	5	2014	DATE
ajfa-5695	16	6	6	CARDINAL
ajfa-5695	16	7	2	CARDINAL
ajfa-5695	16	8	2 1	DATE
ajfa-5695	16	9	annual	DATE
ajfa-5695	17	1	pashalian	NORP
ajfa-5695	17	2	crissy	ORG
ajfa-5695	17	3	1952	DATE
ajfa-5695	18	1	the securities and exchange commission	ORG
ajfa-5695	18	2	sec	ORG
ajfa-5695	18	3	the united states	GPE
ajfa-5695	18	4	u.s.	GPE
ajfa-5695	19	1	one	CARDINAL
ajfa-5695	19	2	english	LANGUAGE
ajfa-5695	19	3	sec	ORG
ajfa-5695	19	4	january 22, 1998	DATE
ajfa-5695	20	1	li	PERSON
ajfa-5695	20	2	2008	DATE
ajfa-5695	22	1	annual	DATE
ajfa-5695	22	2	1996	DATE
ajfa-5695	24	1	annual	DATE
ajfa-5695	24	2	u.s.	GPE
ajfa-5695	24	3	asian	NORP
ajfa-5695	25	1	asian	NORP
ajfa-5695	25	2	u.s.	GPE
ajfa-5695	25	3	sami	PERSON
ajfa-5695	25	4	zhou	PERSON
ajfa-5695	25	5	2008	DATE
ajfa-5695	26	1	u.s.	GPE
ajfa-5695	27	1	asian	NORP
ajfa-5695	27	2	annual	DATE
ajfa-5695	27	3	1996	DATE
ajfa-5695	28	1	asian	NORP
ajfa-5695	29	1	india	GPE
ajfa-5695	29	2	china	GPE
ajfa-5695	29	3	japan	GPE
ajfa-5695	29	4	second	ORDINAL
ajfa-5695	29	5	u.s.	GPE
ajfa-5695	29	6	1988	DATE
ajfa-5695	29	7	1980	DATE
ajfa-5695	30	1	al	ORG
ajfa-5695	31	1	2008	DATE
ajfa-5695	32	1	al	ORG
ajfa-5695	33	1	2008	DATE
ajfa-5695	33	2	annual	DATE
ajfa-5695	34	1	annual	DATE
ajfa-5695	35	1	annual	DATE
ajfa-5695	36	1	asian	NORP
ajfa-5695	36	2	li	PERSON
ajfa-5695	36	3	2008	DATE
ajfa-5695	37	1	annual	DATE
ajfa-5695	38	1	the asian journal of finance & accounting	ORG
ajfa-5695	38	2	1946	CARDINAL
ajfa-5695	38	3	2014	DATE
ajfa-5695	38	4	6	CARDINAL
ajfa-5695	38	5	2	CARDINAL
ajfa-5695	38	6	annual	DATE
ajfa-5695	39	1	annual	DATE
ajfa-5695	40	1	annual	DATE
ajfa-5695	41	1	u.s.	GPE
ajfa-5695	41	2	annual	DATE
ajfa-5695	42	1	annual	DATE
ajfa-5695	46	1	section 3	LAW
ajfa-5695	47	1	section 4	LAW
ajfa-5695	49	1	2	CARDINAL
ajfa-5695	49	2	annual	DATE
ajfa-5695	50	1	2.1	CARDINAL
ajfa-5695	50	2	sec	ORG
ajfa-5695	50	3	sec	ORG
ajfa-5695	50	4	annual	DATE
ajfa-5695	50	5	1934	DATE
ajfa-5695	51	1	the last 15 years	DATE
ajfa-5695	51	2	sec	ORG
ajfa-5695	51	3	sec	ORG
ajfa-5695	52	1	first	ORDINAL
ajfa-5695	52	2	sec	ORG
ajfa-5695	52	3	english	LANGUAGE
ajfa-5695	52	4	1998	DATE
ajfa-5695	52	5	english	LANGUAGE
ajfa-5695	53	1	annual	DATE
ajfa-5695	53	2	jargon	ORG
ajfa-5695	54	1	2003	DATE
ajfa-5695	54	2	sec	ORG
ajfa-5695	54	3	annual	DATE
ajfa-5695	54	4	md&a	ORG
ajfa-5695	54	5	sec	ORG
ajfa-5695	54	6	2003	DATE
ajfa-5695	54	7	md&a	ORG
ajfa-5695	55	1	md&a	ORG
ajfa-5695	56	1	md&a	ORG
ajfa-5695	57	1	md&a	ORG
ajfa-5695	57	2	1997	DATE
ajfa-5695	57	3	healy	PERSON
ajfa-5695	57	4	2001	DATE
ajfa-5695	57	5	2005	DATE
ajfa-5695	57	6	kumar et al.	PERSON
ajfa-5695	57	7	2008	DATE
ajfa-5695	58	1	annual	DATE
ajfa-5695	59	1	first	ORDINAL
ajfa-5695	59	2	asian	NORP
ajfa-5695	59	3	finance & accounting	ORG
ajfa-5695	59	4	1946	CARDINAL
ajfa-5695	59	5	2014	DATE
ajfa-5695	59	6	6	CARDINAL
ajfa-5695	59	7	2	CARDINAL
ajfa-5695	59	8	4	CARDINAL
ajfa-5695	59	9	annual	DATE
ajfa-5695	59	10	first	ORDINAL
ajfa-5695	59	11	1952	DATE
ajfa-5695	60	1	the last six decades	DATE
ajfa-5695	60	2	annual	DATE
ajfa-5695	60	3	australian	NORP
ajfa-5695	60	4	1986	DATE
ajfa-5695	60	5	parker	ORG
ajfa-5695	60	6	1982	DATE
ajfa-5695	60	7	1981	DATE
ajfa-5695	60	8	canada	GPE
ajfa-5695	60	9	courtis	ORG
ajfa-5695	60	10	1986	DATE
ajfa-5695	60	11	uk	GPE
ajfa-5695	60	12	jones	ORG
ajfa-5695	60	13	1988	DATE
ajfa-5695	60	14	u.s.	GPE
ajfa-5695	60	15	pashalian	NORP
ajfa-5695	60	16	crissy	ORG
ajfa-5695	60	17	1952	DATE
ajfa-5695	60	18	smith and smith	ORG
ajfa-5695	60	19	1971	DATE
ajfa-5695	60	20	li	GPE
ajfa-5695	60	21	2008	DATE
ajfa-5695	61	1	annual	DATE
ajfa-5695	61	2	about 90 percent	PERCENT
ajfa-5695	61	3	about 40 percent	PERCENT
ajfa-5695	61	4	1995	DATE
ajfa-5695	62	1	2.2	CARDINAL
ajfa-5695	67	1	three	CARDINAL
ajfa-5695	69	1	1952	DATE
ajfa-5695	69	2	three	CARDINAL
ajfa-5695	73	1	one	CARDINAL
ajfa-5695	73	2	100	CARDINAL
ajfa-5695	73	3	64	CARDINAL
ajfa-5695	73	4	english	LANGUAGE
ajfa-5695	73	5	less than 60	CARDINAL
ajfa-5695	73	6	1948, 1949	DATE
ajfa-5695	74	1	1	CARDINAL
ajfa-5695	75	1	1998	DATE
ajfa-5695	75	2	460	CARDINAL
ajfa-5695	76	1	2004	DATE
ajfa-5695	76	2	1	CARDINAL
ajfa-5695	76	3	206.835	CARDINAL
ajfa-5695	76	4	1.015 x	QUANTITY
ajfa-5695	76	5	84.6 x	QUANTITY
ajfa-5695	76	6	asw	ORG
ajfa-5695	76	7	asw	ORG
ajfa-5695	77	1	asian	NORP
ajfa-5695	77	2	finance & accounting	ORG
ajfa-5695	77	3	1946	CARDINAL
ajfa-5695	77	4	2014	DATE
ajfa-5695	77	5	6	CARDINAL
ajfa-5695	77	6	2	CARDINAL
ajfa-5695	78	1	irs	ORG
ajfa-5695	79	1	jones	PERSON
ajfa-5695	79	2	1994	DATE
ajfa-5695	79	3	thirty-two	CARDINAL
ajfa-5695	79	4	english	LANGUAGE
ajfa-5695	80	1	26	CARDINAL
ajfa-5695	80	2	32	CARDINAL
ajfa-5695	80	3	only 11	CARDINAL
ajfa-5695	80	4	32	CARDINAL
ajfa-5695	80	5	more than one	CARDINAL
ajfa-5695	81	1	chiang	PERSON
ajfa-5695	81	2	2008	DATE
ajfa-5695	81	3	flesch-kincaid	ORG
ajfa-5695	81	4	0.0001	CARDINAL
ajfa-5695	81	5	four	CARDINAL
ajfa-5695	82	1	one	CARDINAL
ajfa-5695	82	2	four	CARDINAL
ajfa-5695	82	3	chiang et al.	PERSON
ajfa-5695	82	4	2008	DATE
ajfa-5695	83	1	microsoft	ORG
ajfa-5695	83	2	annual	DATE
ajfa-5695	84	1	2.3	CARDINAL
ajfa-5695	84	2	1980	DATE
ajfa-5695	84	3	one	CARDINAL
ajfa-5695	84	4	1988	DATE
ajfa-5695	85	1	gray	ORG
ajfa-5695	85	2	four	CARDINAL
ajfa-5695	87	1	gray	PERSON
ajfa-5695	87	2	1988	DATE
ajfa-5695	87	3	8)	CARDINAL
ajfa-5695	88	1	1988	DATE
ajfa-5695	89	1	1980	DATE
ajfa-5695	94	1	2008	DATE
ajfa-5695	97	1	3	CARDINAL
ajfa-5695	97	2	jensen	PERSON
ajfa-5695	97	3	1976	DATE
ajfa-5695	98	1	asian	NORP
ajfa-5695	98	2	finance & accounting	ORG
ajfa-5695	98	3	1946	CARDINAL
ajfa-5695	98	4	2014	DATE
ajfa-5695	98	5	6	CARDINAL
ajfa-5695	98	6	2	CARDINAL
ajfa-5695	99	1	2008	DATE
ajfa-5695	100	1	annual	DATE
ajfa-5695	102	1	warner	ORG
ajfa-5695	102	2	2003	DATE
ajfa-5695	102	3	asian	NORP
ajfa-5695	103	1	warner	ORG
ajfa-5695	103	2	2003	DATE
ajfa-5695	103	3	asia	LOC
ajfa-5695	104	1	asian	NORP
ajfa-5695	104	2	annual	DATE
ajfa-5695	104	3	u.s.	GPE
ajfa-5695	104	4	jensen	PERSON
ajfa-5695	104	5	1983	DATE
ajfa-5695	105	1	annual	DATE
ajfa-5695	106	1	oliveira et al	PERSON
ajfa-5695	106	2	2006	DATE
ajfa-5695	106	3	kumar	PERSON
ajfa-5695	106	4	2013	DATE
ajfa-5695	107	1	asian	NORP
ajfa-5695	107	2	annual	DATE
ajfa-5695	108	1	bloomfield	GPE
ajfa-5695	108	2	2002	DATE
ajfa-5695	109	1	li	PERSON
ajfa-5695	109	2	2008	DATE
ajfa-5695	109	3	annual	DATE
ajfa-5695	111	1	annual	DATE
ajfa-5695	111	2	bloomfield	GPE
ajfa-5695	111	3	2008	DATE
ajfa-5695	112	1	sec	ORG
ajfa-5695	112	2	english	NORP
ajfa-5695	113	1	asian	NORP
ajfa-5695	113	2	annual	DATE
ajfa-5695	113	3	asian	NORP
ajfa-5695	113	4	the year 2010	DATE
ajfa-5695	114	1	hundreds	CARDINAL
ajfa-5695	114	2	asian	NORP
ajfa-5695	114	3	u.s.	GPE
ajfa-5695	114	4	asian	NORP
ajfa-5695	114	5	finance & accounting	ORG
ajfa-5695	114	6	1946	CARDINAL
ajfa-5695	114	7	2014	DATE
ajfa-5695	114	8	6	CARDINAL
ajfa-5695	114	9	2	CARDINAL
ajfa-5695	114	10	american	NORP
ajfa-5695	114	11	sec	ORG
ajfa-5695	116	1	85	CARDINAL
ajfa-5695	116	2	nine	CARDINAL
ajfa-5695	116	3	asian	NORP
ajfa-5695	116	4	2	CARDINAL
ajfa-5695	117	1	17	CARDINAL
ajfa-5695	117	2	nyse	ORG
ajfa-5695	118	1	68	CARDINAL
ajfa-5695	118	2	asian	NORP
ajfa-5695	118	3	nine	CARDINAL
ajfa-5695	119	1	4.1	CARDINAL
ajfa-5695	120	1	microsoft	ORG
ajfa-5695	120	2	md&a	ORG
ajfa-5695	120	3	20-	QUANTITY
ajfa-5695	120	4	annual	DATE
ajfa-5695	121	1	md&a	ORG
ajfa-5695	122	1	md&a	ORG
ajfa-5695	122	2	2003	DATE
ajfa-5695	124	1	chiang et al.	PERSON
ajfa-5695	124	2	2008	DATE
ajfa-5695	127	1	1992	DATE
ajfa-5695	128	1	annual	DATE
ajfa-5695	128	2	asian	NORP
ajfa-5695	129	1	4.2	CARDINAL
ajfa-5695	129	2	first	ORDINAL
ajfa-5695	130	1	1988	DATE
ajfa-5695	135	1	2008	DATE
ajfa-5695	136	1	3	CARDINAL
ajfa-5695	137	1	2	CARDINAL
ajfa-5695	137	2	u.s.	GPE
ajfa-5695	137	3	asian	NORP
ajfa-5695	137	4	17	CARDINAL
ajfa-5695	137	5	85	CARDINAL
ajfa-5695	137	6	20%	PERCENT
ajfa-5695	138	1	u.s.	GPE
ajfa-5695	138	2	256	CARDINAL
ajfa-5695	138	3	970	CARDINAL
ajfa-5695	138	4	26.4%	PERCENT
ajfa-5695	139	1	asian journal of finance & accounting	ORG
ajfa-5695	139	2	1946	CARDINAL
ajfa-5695	139	3	2014	DATE
ajfa-5695	140	1	6	CARDINAL
ajfa-5695	140	2	2	CARDINAL
ajfa-5695	140	3	second	ORDINAL
ajfa-5695	140	4	three	CARDINAL
ajfa-5695	140	5	3	CARDINAL
ajfa-5695	141	1	third	ORDINAL
ajfa-5695	141	2	annual	DATE
ajfa-5695	143	1	4.3	CARDINAL
ajfa-5695	143	2	1	CARDINAL
ajfa-5695	143	3	1997	DATE
ajfa-5695	143	4	hossain et al.	PERSON
ajfa-5695	143	5	1995	DATE
ajfa-5695	144	1	millions of dollars	MONEY
ajfa-5695	144	2	annual	DATE
ajfa-5695	145	1	annual	DATE
ajfa-5695	146	1	2	CARDINAL
ajfa-5695	147	1	annual	DATE
ajfa-5695	147	2	annual	DATE
ajfa-5695	148	1	2008	DATE
ajfa-5695	148	2	3	CARDINAL
ajfa-5695	149	1	annual	DATE
ajfa-5695	150	1	4.4	CARDINAL
ajfa-5695	150	2	4	CARDINAL
ajfa-5695	151	1	3.90	CARDINAL
ajfa-5695	151	2	21	CARDINAL
ajfa-5695	152	1	64	CARDINAL
ajfa-5695	152	2	english	LANGUAGE
ajfa-5695	153	1	annual	DATE
ajfa-5695	155	1	62	CARDINAL
ajfa-5695	155	2	127	CARDINAL
ajfa-5695	157	1	5	CARDINAL
ajfa-5695	157	2	three	CARDINAL
ajfa-5695	158	1	india	GPE
ajfa-5695	158	2	taiwan	GPE
ajfa-5695	159	1	u.s.	GPE
ajfa-5695	159	2	hong kong	GPE
ajfa-5695	159	3	china	GPE
ajfa-5695	159	4	3	CARDINAL
ajfa-5695	159	5	oliveira et al	PERSON
ajfa-5695	160	1	2006	DATE
ajfa-5695	160	2	asian	NORP
ajfa-5695	160	3	finance & accounting	ORG
ajfa-5695	160	4	1946	CARDINAL
ajfa-5695	160	5	2014	DATE
ajfa-5695	161	1	6	CARDINAL
ajfa-5695	161	2	2	CARDINAL
ajfa-5695	161	3	9	CARDINAL
ajfa-5695	162	1	japan	GPE
ajfa-5695	162	2	singapore	GPE
ajfa-5695	163	1	china	GPE
ajfa-5695	163	2	0.74	CARDINAL
ajfa-5695	163	3	taiwan	GPE
ajfa-5695	163	4	singapore4	PERSON
ajfa-5695	164	1	6	CARDINAL
ajfa-5695	166	1	annual	DATE
ajfa-5695	167	1	annual	DATE
ajfa-5695	170	1	4.5	CARDINAL
ajfa-5695	170	2	7	CARDINAL
ajfa-5695	171	1	three	CARDINAL
ajfa-5695	171	2	0.080	CARDINAL
ajfa-5695	174	1	first	ORDINAL
ajfa-5695	175	1	first	ORDINAL
ajfa-5695	176	1	second	ORDINAL
ajfa-5695	177	1	second	ORDINAL
ajfa-5695	178	1	third	ORDINAL
ajfa-5695	178	2	annual	DATE
ajfa-5695	179	1	third	ORDINAL
ajfa-5695	180	1	4.6	CARDINAL
ajfa-5695	180	2	three	CARDINAL
ajfa-5695	181	1	first	ORDINAL
ajfa-5695	181	2	second	ORDINAL
ajfa-5695	181	3	1988	DATE
ajfa-5695	182	1	gray	PERSON
ajfa-5695	182	2	1988	DATE
ajfa-5695	187	1	4	CARDINAL
ajfa-5695	187	2	singapore	GPE
ajfa-5695	187	3	only one	CARDINAL
ajfa-5695	187	4	u.s.	GPE
ajfa-5695	187	5	finance & accounting	ORG
ajfa-5695	187	6	1946	CARDINAL
ajfa-5695	187	7	2014	DATE
ajfa-5695	187	8	6	CARDINAL
ajfa-5695	187	9	2	CARDINAL
ajfa-5695	189	1	one	CARDINAL
ajfa-5695	190	1	between 18 and 12	CARDINAL
ajfa-5695	190	2	between 15 and 12	CARDINAL
ajfa-5695	192	1	oliveira et al	PERSON
ajfa-5695	192	2	2006	DATE
ajfa-5695	194	1	1	CARDINAL
ajfa-5695	194	2	0	CARDINAL
ajfa-5695	195	1	8	CARDINAL
ajfa-5695	199	1	annual	DATE
ajfa-5695	201	1	5	CARDINAL
ajfa-5695	201	2	1	CARDINAL
ajfa-5695	201	3	2	CARDINAL
ajfa-5695	201	4	3	CARDINAL
ajfa-5695	201	5	annual	DATE
ajfa-5695	201	6	u.s.	GPE
ajfa-5695	201	7	asian	NORP
ajfa-5695	205	1	u.s.	GPE
ajfa-5695	206	1	second	ORDINAL
ajfa-5695	206	2	annual	DATE
ajfa-5695	207	1	third	ORDINAL
ajfa-5695	208	1	annual	DATE
ajfa-5695	210	1	68	CARDINAL
ajfa-5695	210	2	nine	CARDINAL
ajfa-5695	211	1	second	ORDINAL
ajfa-5695	214	1	third	ORDINAL
ajfa-5695	214	2	2001	DATE
ajfa-5695	214	3	asian	NORP
ajfa-5695	214	4	finance & accounting	ORG
ajfa-5695	214	5	1946	CARDINAL
ajfa-5695	214	6	2014	DATE
ajfa-5695	214	7	6	CARDINAL
ajfa-5695	214	8	2	CARDINAL
ajfa-5695	214	9	1980	DATE
ajfa-5695	215	1	asian	NORP
ajfa-5695	216	1	first	ORDINAL
ajfa-5695	216	2	annual	DATE
ajfa-5695	216	3	u.s.	GPE
ajfa-5695	216	4	asian	NORP
ajfa-5695	216	5	u.s.	GPE
ajfa-5695	216	6	annual	DATE
ajfa-5695	218	1	annual	DATE
ajfa-5695	218	2	asian	NORP
ajfa-5695	220	1	asian	NORP
ajfa-5695	221	1	asian	NORP
ajfa-5695	221	2	india	GPE
ajfa-5695	221	3	china	GPE
ajfa-5695	221	4	two	CARDINAL
ajfa-5695	221	5	china	GPE
ajfa-5695	221	6	second	ORDINAL
ajfa-5695	221	7	u.s.	GPE
ajfa-5695	223	1	annual	DATE
ajfa-5695	223	2	asian	NORP
ajfa-5695	224	1	asian	NORP
ajfa-5695	226	1	1	CARDINAL
ajfa-5695	227	1	flesch	ORG
ajfa-5695	228	1	flesch	ORG
ajfa-5695	228	2	0-30	PERCENT
ajfa-5695	228	3	149	CARDINAL
ajfa-5695	228	4	asian	NORP
ajfa-5695	228	5	finance & accounting	ORG
ajfa-5695	228	6	1946	CARDINAL
ajfa-5695	228	7	2014	DATE
ajfa-5695	228	8	6	CARDINAL
ajfa-5695	228	9	2	CARDINAL
ajfa-5695	228	10	2	CARDINAL
ajfa-5695	228	11	asian	NORP
ajfa-5695	228	12	u.s.	GPE
ajfa-5695	229	1	u.s.	GPE
ajfa-5695	229	2	china	GPE
ajfa-5695	229	3	11	CARDINAL
ajfa-5695	229	4	11	CARDINAL
ajfa-5695	229	5	5	CARDINAL
ajfa-5695	229	6	5	CARDINAL
ajfa-5695	229	7	india	GPE
ajfa-5695	229	8	indonesia	GPE
ajfa-5695	229	9	2	CARDINAL
ajfa-5695	229	10	japan	GPE
ajfa-5695	229	11	6 21	CARDINAL
ajfa-5695	229	12	2	CARDINAL
ajfa-5695	229	13	singapore	GPE
ajfa-5695	229	14	5	CARDINAL
ajfa-5695	229	15	14 5 9	DATE
ajfa-5695	229	16	taiwan	GPE
ajfa-5695	229	17	6	CARDINAL
ajfa-5695	229	18	3	CARDINAL
ajfa-5695	230	1	asian	NORP
ajfa-5695	230	2	1980	DATE
ajfa-5695	230	3	160,000	CARDINAL
ajfa-5695	230	4	ibm	ORG
ajfa-5695	230	5	64	CARDINAL
ajfa-5695	231	1	1988	DATE
ajfa-5695	233	1	1	CARDINAL
ajfa-5695	234	1	china	GPE
ajfa-5695	235	1	hong kong	GPE
ajfa-5695	235	2	29 68	DATE
ajfa-5695	235	3	3	CARDINAL
ajfa-5695	236	1	india	GPE
ajfa-5695	236	2	40 77	PERCENT
ajfa-5695	236	3	indonesia	GPE
ajfa-5695	236	4	14 112 5	DATE
ajfa-5695	236	5	japan	GPE
ajfa-5695	237	1	philippines	GPE
ajfa-5695	237	2	94 32 106 7	DATE
ajfa-5695	237	3	singapore	GPE
ajfa-5695	238	1	south korea	GPE
ajfa-5695	238	2	85	DATE
ajfa-5695	238	3	60 18 127 9	TIME
ajfa-5695	239	1	taiwan	GPE
ajfa-5695	239	2	17	CARDINAL
ajfa-5695	239	3	110	CARDINAL
ajfa-5695	239	4	finance & accounting	ORG
ajfa-5695	239	5	1946	CARDINAL
ajfa-5695	239	6	2014	DATE
ajfa-5695	239	7	6	CARDINAL
ajfa-5695	239	8	2	CARDINAL
ajfa-5695	239	9	4	CARDINAL
ajfa-5695	240	1	3.90	CARDINAL
ajfa-5695	240	2	12.35	CARDINAL
ajfa-5695	240	3	16.50 3.89	CARDINAL
ajfa-5695	240	4	18.06	CARDINAL
ajfa-5695	240	5	22.26 2.25	CARDINAL
ajfa-5695	240	6	0.13 0.98 0.53 0.54	MONEY
ajfa-5695	240	7	0.25	CARDINAL
ajfa-5695	240	8	0.27 0.04 0.13 0.13	QUANTITY
ajfa-5695	240	9	0.99 0.33 0.41 0.36	MONEY
ajfa-5695	240	10	62	CARDINAL
ajfa-5695	240	11	95.19	CARDINAL
ajfa-5695	240	12	0.06 0.93 0.41 0.44	MONEY
ajfa-5695	240	13	0.25	CARDINAL
ajfa-5695	240	14	flesch	ORG
ajfa-5695	240	15	the md&	ORG
ajfa-5695	240	16	20-	QUANTITY
ajfa-5695	240	17	annual	DATE
ajfa-5695	240	18	millions	CARDINAL
ajfa-5695	240	19	millions	CARDINAL
ajfa-5695	241	1	20-	QUANTITY
ajfa-5695	241	2	annual	DATE
ajfa-5695	241	3	1980	DATE
ajfa-5695	241	4	three	CARDINAL
ajfa-5695	242	1	asian journal of finance & accounting	ORG
ajfa-5695	242	2	1946	CARDINAL
ajfa-5695	242	3	2014	DATE
ajfa-5695	243	1	6	CARDINAL
ajfa-5695	243	2	2	CARDINAL
ajfa-5695	243	3	14	CARDINAL
ajfa-5695	243	4	5	CARDINAL
ajfa-5695	243	5	asian	NORP
ajfa-5695	244	1	4	CARDINAL
ajfa-5695	245	1	china	GPE
ajfa-5695	245	2	11 11.74	CARDINAL
ajfa-5695	245	3	10.4	CARDINAL
ajfa-5695	245	4	23.93	CARDINAL
ajfa-5695	245	5	23.44	CARDINAL
ajfa-5695	245	6	0.06	CARDINAL
ajfa-5695	245	7	0	CARDINAL
ajfa-5695	245	8	0.69	CARDINAL
ajfa-5695	245	9	0.74	CARDINAL
ajfa-5695	245	10	hong kong	GPE
ajfa-5695	245	11	5 11.64	CARDINAL
ajfa-5695	245	12	11.9	CARDINAL
ajfa-5695	245	13	22.45	CARDINAL
ajfa-5695	245	14	24.26	CARDINAL
ajfa-5695	245	15	0	CARDINAL
ajfa-5695	245	16	0	CARDINAL
ajfa-5695	245	17	0.48	CARDINAL
ajfa-5695	245	18	0.49	CARDINAL
ajfa-5695	245	19	india	GPE
ajfa-5695	245	20	12 14.76	CARDINAL
ajfa-5695	245	21	14.5	CARDINAL
ajfa-5695	245	22	22.31	CARDINAL
ajfa-5695	245	23	22.60	CARDINAL
ajfa-5695	245	24	0.46	CARDINAL
ajfa-5695	245	25	0.43	CARDINAL
ajfa-5695	245	26	0.45	CARDINAL
ajfa-5695	245	27	0.44	CARDINAL
ajfa-5695	245	28	indonesia	GPE
ajfa-5695	245	29	4	CARDINAL
ajfa-5695	245	30	22.84	CARDINAL
ajfa-5695	245	31	22.84	CARDINAL
ajfa-5695	245	32	0	CARDINAL
ajfa-5695	245	33	0	CARDINAL
ajfa-5695	245	34	0.54	CARDINAL
ajfa-5695	245	35	0.54	CARDINAL
ajfa-5695	245	36	japan	GPE
ajfa-5695	245	37	21 12.54	CARDINAL
ajfa-5695	245	38	13.1	CARDINAL
ajfa-5695	245	39	24.49	CARDINAL
ajfa-5695	245	40	25.14	CARDINAL
ajfa-5695	245	41	0.54	CARDINAL
ajfa-5695	245	42	0.52	CARDINAL
ajfa-5695	245	43	0.43	CARDINAL
ajfa-5695	245	44	0.43	CARDINAL
ajfa-5695	245	45	1 7.2	CARDINAL
ajfa-5695	245	46	7.2	CARDINAL
ajfa-5695	245	47	22.48	CARDINAL
ajfa-5695	245	48	22.48	CARDINAL
ajfa-5695	245	49	0	CARDINAL
ajfa-5695	245	50	0	CARDINAL
ajfa-5695	245	51	0.65	CARDINAL
ajfa-5695	245	52	0.65	CARDINAL
ajfa-5695	245	53	singapore	GPE
ajfa-5695	245	54	1 12.3	CARDINAL
ajfa-5695	245	55	12.3	CARDINAL
ajfa-5695	245	56	19.40	CARDINAL
ajfa-5695	245	57	19.40	CARDINAL
ajfa-5695	245	58	0.94	CARDINAL
ajfa-5695	245	59	0.94	CARDINAL
ajfa-5695	245	60	0.19	CARDINAL
ajfa-5695	245	61	0.19	CARDINAL
ajfa-5695	245	62	south korea	GPE
ajfa-5695	245	63	9 10.78	CARDINAL
ajfa-5695	245	64	10.7	CARDINAL
ajfa-5695	245	65	24.28	CARDINAL
ajfa-5695	245	66	24.81	CARDINAL
ajfa-5695	245	67	0.32	CARDINAL
ajfa-5695	245	68	0.62	CARDINAL
ajfa-5695	245	69	0.56	CARDINAL
ajfa-5695	245	70	taiwan	GPE
ajfa-5695	245	71	6 14.65	CARDINAL
ajfa-5695	245	72	14.55	CARDINAL
ajfa-5695	245	73	23.11	CARDINAL
ajfa-5695	245	74	23.23	CARDINAL
ajfa-5695	245	75	0.62	CARDINAL
ajfa-5695	245	76	0.65	CARDINAL
ajfa-5695	245	77	0.32	CARDINAL
ajfa-5695	245	78	0.23	CARDINAL
ajfa-5695	245	79	6	CARDINAL
ajfa-5695	247	1	4	CARDINAL
ajfa-5695	248	1	0.05	CARDINAL
ajfa-5695	249	1	0.303	CARDINAL
ajfa-5695	249	2	0.293	CARDINAL
ajfa-5695	249	3	0.026 0.089	CARDINAL
ajfa-5695	249	4	0.574	CARDINAL
ajfa-5695	250	1	finance & accounting	ORG
ajfa-5695	250	2	1946	CARDINAL
ajfa-5695	250	3	2014	DATE
ajfa-5695	250	4	6	CARDINAL
ajfa-5695	250	5	2	CARDINAL
ajfa-5695	250	6	7	CARDINAL
ajfa-5695	252	1	4	CARDINAL
ajfa-5695	256	1	1.50	CARDINAL
ajfa-5695	256	2	0.141	CARDINAL
ajfa-5695	256	3	1.783 0.080	CARDINAL
ajfa-5695	256	4	2.432	CARDINAL
ajfa-5695	256	5	0.018	MONEY
ajfa-5695	256	6	0.054 0.463 0.645	MONEY
ajfa-5695	256	7	0.086	CARDINAL
ajfa-5695	256	8	0.487	TIME
ajfa-5695	256	9	0.512	CARDINAL
ajfa-5695	256	10	0.007	CARDINAL
ajfa-5695	257	1	0.476	CARDINAL
ajfa-5695	257	2	7.254	MONEY
ajfa-5695	257	3	8	CARDINAL
ajfa-5695	258	1	1	CARDINAL
ajfa-5695	258	2	0	CARDINAL
ajfa-5695	259	1	4	CARDINAL
ajfa-5695	263	1	1.69	CARDINAL
ajfa-5695	263	2	0.115	CARDINAL
ajfa-5695	263	3	0.056	CARDINAL
ajfa-5695	263	4	0.043	CARDINAL
ajfa-5695	263	5	0.090 0.716 0.477	QUANTITY
ajfa-5695	263	6	0.196	CARDINAL
ajfa-5695	263	7	0.058	CARDINAL
ajfa-5695	263	8	0.315	CARDINAL
ajfa-5695	264	1	0.409	CARDINAL
ajfa-5695	264	2	2.228	MONEY
ajfa-5695	264	3	bloomfield	GPE
ajfa-5695	264	4	r.j.	PERSON
ajfa-5695	264	5	2002	DATE
ajfa-5695	266	1	16(3	CARDINAL
ajfa-5695	266	2	233–243	CARDINAL
ajfa-5695	266	3	asian journal of finance & accounting	ORG
ajfa-5695	266	4	1946	CARDINAL
ajfa-5695	266	5	2014	DATE
ajfa-5695	266	6	6	CARDINAL
ajfa-5695	266	7	2	CARDINAL
ajfa-5695	266	8	bloomfield	GPE
ajfa-5695	266	9	r. (	PERSON
ajfa-5695	266	10	2008	DATE
ajfa-5695	267	1	annual	DATE
ajfa-5695	268	1	45(2	CARDINAL
ajfa-5695	268	2	248	CARDINAL
ajfa-5695	269	1	http,//dx.doi.org/10.1016/j.jacceco.2008.04.002	ORG
ajfa-5695	269	2	1997	DATE
ajfa-5695	271	1	323	CARDINAL
ajfa-5695	272	1	cahan	ORG
ajfa-5695	272	2	s.f.	GPE
ajfa-5695	272	3	a. rahman	PERSON
ajfa-5695	272	4	h. perera	PERSON
ajfa-5695	273	1	2005	DATE
ajfa-5695	275	1	journal of international accounting research	ORG
ajfa-5695	275	2	4(1	CARDINAL
ajfa-5695	275	3	73	CARDINAL
ajfa-5695	276	1	jiar.2005.4.1.73 chiang	PERSON
ajfa-5695	276	2	w. c	PERSON
ajfa-5695	276	3	t. e. englebrecht	PERSON
ajfa-5695	276	4	t. j. phillips	PERSON
ajfa-5695	276	5	jr.	PERSON
ajfa-5695	276	6	y. wang	PERSON
ajfa-5695	277	1	2008	DATE
ajfa-5695	279	1	18	CARDINAL
ajfa-5695	279	2	47-80	DATE
ajfa-5695	280	1	courtis	ORG
ajfa-5695	280	2	j.k.	PERSON
ajfa-5695	280	3	1986	DATE
ajfa-5695	281	1	annual	DATE
ajfa-5695	282	1	285	CARDINAL
ajfa-5695	292	1	1995	DATE
ajfa-5695	293	1	annual	DATE
ajfa-5695	293	2	asian	NORP
ajfa-5695	294	1	8(2	CARDINAL
ajfa-5695	294	2	4	CARDINAL
ajfa-5695	304	1	1998	DATE
ajfa-5695	305	1	annual	DATE
ajfa-5695	306	1	11(4	DATE
ajfa-5695	306	2	459	CARDINAL
ajfa-5695	307	1	k.	PERSON
ajfa-5695	307	2	2004	DATE
ajfa-5695	309	1	22(5	CARDINAL
ajfa-5695	309	2	540-556	CARDINAL
ajfa-5695	309	3	deloitte touche	ORG
ajfa-5695	310	1	2008	DATE
ajfa-5695	311	1	pocket 2008	DATE
ajfa-5695	312	1	deloitte	ORG
ajfa-5695	312	2	london	GPE
ajfa-5695	313	1	fama	GPE
ajfa-5695	313	2	e.	PERSON
ajfa-5695	313	3	m. jensen	PERSON
ajfa-5695	314	1	1983	DATE
ajfa-5695	316	1	26(2	CARDINAL
ajfa-5695	316	2	301	CARDINAL
ajfa-5695	316	3	r.	NORP
ajfa-5695	316	4	1948	DATE
ajfa-5695	318	1	32(3	CARDINAL
ajfa-5695	318	2	221	CARDINAL
ajfa-5695	319	1	1949	DATE
ajfa-5695	321	1	new york	GPE
ajfa-5695	321	2	harper	PERSON
ajfa-5695	322	1	s. m.	PERSON
ajfa-5695	322	2	t. j. phillips	PERSON
ajfa-5695	322	3	jr.	PERSON
ajfa-5695	322	4	m. f. tassin	PERSON
ajfa-5695	323	1	1992	DATE
ajfa-5695	325	1	10	CARDINAL
ajfa-5695	325	2	151	CARDINAL
ajfa-5695	326	1	1988	DATE
ajfa-5695	328	1	abacus	ORG
ajfa-5695	328	2	24(1	CARDINAL
ajfa-5695	328	3	1-15	CARDINAL
ajfa-5695	329	1	1952	DATE
ajfa-5695	331	1	new york	GPE
ajfa-5695	331	2	mcgraw-hill	ORG
ajfa-5695	332	1	asian journal of finance & accounting	ORG
ajfa-5695	332	2	1946	CARDINAL
ajfa-5695	332	3	2014	DATE
ajfa-5695	333	1	6	CARDINAL
ajfa-5695	333	2	2	CARDINAL
ajfa-5695	333	3	k.g. palepu	PERSON
ajfa-5695	334	1	2001	DATE
ajfa-5695	336	1	journal of accounting and economics	ORG
ajfa-5695	336	2	31(1	CARDINAL
ajfa-5695	336	3	405	CARDINAL
ajfa-5695	337	1	1980	DATE
ajfa-5695	339	1	beverly hills	GPE
ajfa-5695	350	1	2001	DATE
ajfa-5695	351	1	2nd	ORDINAL
ajfa-5695	352	1	thousand	CARDINAL
ajfa-5695	354	1	hossain	PERSON
ajfa-5695	354	2	m., h. perera	PERSON
ajfa-5695	354	3	a. rahman	PERSON
ajfa-5695	355	1	1995	DATE
ajfa-5695	356	1	annual	DATE
ajfa-5695	356	2	new zealand	GPE
ajfa-5695	357	1	journal of international financial management	ORG
ajfa-5695	357	2	6(1	CARDINAL
ajfa-5695	357	3	69	CARDINAL
ajfa-5695	358	1	t. kang	PERSON
ajfa-5695	358	2	w. thomas	PERSON
ajfa-5695	358	3	y.k.	GPE
ajfa-5695	359	1	2008	DATE
ajfa-5695	361	1	357	CARDINAL
ajfa-5695	362	1	commissions(iosco	GPE
ajfa-5695	363	1	2003	DATE
ajfa-5695	365	1	sec	ORG
ajfa-5695	366	1	jensen	PERSON
ajfa-5695	366	2	m.c.	GPE
ajfa-5695	366	3	w.h. meckling	PERSON
ajfa-5695	367	1	1976	DATE
ajfa-5695	369	1	journal of financial economics	ORG
ajfa-5695	369	2	3	CARDINAL
ajfa-5695	369	3	305–360	CARDINAL
ajfa-5695	370	1	405x(76)90026	CARDINAL
ajfa-5695	370	2	m.j.	PERSON
ajfa-5695	370	3	1988	DATE
ajfa-5695	372	1	18(72	CARDINAL
ajfa-5695	372	2	297	CARDINAL
ajfa-5695	372	3	m. j.	PERSON
ajfa-5695	372	4	p. a. shoemaker	PERSON
ajfa-5695	373	1	1994	DATE
ajfa-5695	375	1	13,142	CARDINAL
ajfa-5695	375	2	kumar	PERSON
ajfa-5695	375	3	w.m.	GPE
ajfa-5695	375	4	m.h.	GPE
ajfa-5695	376	1	2008	DATE
ajfa-5695	377	1	asian	NORP
ajfa-5695	378	1	journal of international accounting research	ORG
ajfa-5695	378	2	7(1	CARDINAL
ajfa-5695	378	3	25-50	CARDINAL
ajfa-5695	379	1	jiar.2008.7.1.25 li	PERSON
ajfa-5695	379	2	2008	DATE
ajfa-5695	380	1	annual	DATE
ajfa-5695	381	1	45(2	CARDINAL
ajfa-5695	381	2	221	CARDINAL
ajfa-5695	382	1	j.jacceco.2008.02.003 lewis	PERSON
ajfa-5695	382	2	n.r.	GPE
ajfa-5695	382	3	l.d. parker	PERSON
ajfa-5695	382	4	g.d. pound	PERSON
ajfa-5695	382	5	p. sutcliffe	PERSON
ajfa-5695	383	1	1986	DATE
ajfa-5695	385	1	199	CARDINAL
ajfa-5695	385	2	213	CARDINAL
ajfa-5695	386	1	http,//dx.doi.org/10.1080/00014788.1986.9729318 oliveira	PERSON
ajfa-5695	386	2	l.	GPE
ajfa-5695	386	3	l.l. rodrigues	PERSON
ajfa-5695	386	4	r. craig	PERSON
ajfa-5695	387	1	2006	DATE
ajfa-5695	388	1	portuguese	NORP
ajfa-5695	388	2	10(1	CARDINAL
ajfa-5695	388	3	11	CARDINAL
ajfa-5695	389	1	asian	NORP
ajfa-5695	389	2	finance & accounting	ORG
ajfa-5695	389	3	1946	CARDINAL
ajfa-5695	389	4	2014	DATE
ajfa-5695	389	5	6	CARDINAL
ajfa-5695	389	6	2	CARDINAL
ajfa-5695	389	7	parker	ORG
ajfa-5695	389	8	l.d.	GPE
ajfa-5695	389	9	1982	DATE
ajfa-5695	390	1	annual	DATE
ajfa-5695	390	2	12(48	DATE
ajfa-5695	390	3	279	CARDINAL
ajfa-5695	390	4	s.	PERSON
ajfa-5695	390	5	crissy	PERSON
ajfa-5695	391	1	1952	DATE
ajfa-5695	392	1	annual	DATE
ajfa-5695	393	1	215	CARDINAL
ajfa-5695	393	2	1981	DATE
ajfa-5695	395	1	21(1	CARDINAL
ajfa-5695	395	2	45	CARDINAL
ajfa-5695	396	1	sami	PERSON
ajfa-5695	396	2	h.	PERSON
ajfa-5695	396	3	h. zhou	PERSON
ajfa-5695	397	1	2008	DATE
ajfa-5695	398	1	chinese	NORP
ajfa-5695	399	1	journal of international financial management	ORG
ajfa-5695	400	1	19(1	CARDINAL
ajfa-5695	400	2	1-27	CARDINAL
ajfa-5695	401	1	sec	ORG
ajfa-5695	401	2	1998	DATE
ajfa-5695	402	1	english	LANGUAGE
ajfa-5695	402	2	sec	ORG
ajfa-5695	403	1	u.s. securities and exchange commission	ORG
ajfa-5695	403	2	washington	GPE
ajfa-5695	403	3	dc	GPE
ajfa-5695	403	4	sec	ORG
ajfa-5695	404	1	december 29, 2003	DATE
ajfa-5695	406	1	j.e.	PERSON
ajfa-5695	406	2	n.p. smith.	ORG
ajfa-5695	407	1	1971	DATE
ajfa-5695	409	1	46(3	CARDINAL
ajfa-5695	409	2	552	CARDINAL
ajfa-5695	410	1	warner	ORG
ajfa-5695	410	2	m. (	PERSON
ajfa-5695	410	3	2003	DATE
ajfa-5695	411	1	asia	LOC
ajfa-5695	411	2	london	GPE
ajfa-5695	412	1	zarzeski	GPE
ajfa-5695	412	2	m.t.	GPE
ajfa-5695	412	3	1996	DATE
ajfa-5695	414	1	10(1	CARDINAL
ajfa-5695	414	2	18	CARDINAL