id	sid	eid	entity	type
ajfa-6062	1	1	microsoft	ORG
ajfa-6062	1	2	6062-21822-1-sm-writer2-new.doc	CARDINAL
ajfa-6062	1	3	finance & accounting	ORG
ajfa-6062	1	4	1946	CARDINAL
ajfa-6062	1	5	2014	DATE
ajfa-6062	1	6	6	CARDINAL
ajfa-6062	1	7	2	CARDINAL
ajfa-6062	1	8	jim wang	PERSON
ajfa-6062	1	9	tung wah college mongkok	ORG
ajfa-6062	1	10	kowloon	GPE
ajfa-6062	1	11	hong kong	GPE
ajfa-6062	1	12	852	CARDINAL
ajfa-6062	1	13	34686871	CARDINAL
ajfa-6062	1	14	jimwang@twc.edu.hk	PERSON
ajfa-6062	1	15	august 3, 2014	DATE
ajfa-6062	1	16	august 23, 2014	DATE
ajfa-6062	1	17	december 1, 2014	DATE
ajfa-6062	2	1	syn	ORG
ajfa-6062	3	1	annual	DATE
ajfa-6062	4	1	syn	ORG
ajfa-6062	5	1	u.s.	GPE
ajfa-6062	5	2	2004 to 2006	DATE
ajfa-6062	5	3	syn	ORG
ajfa-6062	5	4	year 2004	DATE
ajfa-6062	5	5	years 2005 and	DATE
ajfa-6062	5	6	2006	DATE
ajfa-6062	6	1	2004	DATE
ajfa-6062	6	2	syn	ORG
ajfa-6062	6	3	2005	DATE
ajfa-6062	6	4	2006	DATE
ajfa-6062	7	1	jel	ORG
ajfa-6062	7	2	g34 asian journal of finance & accounting	ORG
ajfa-6062	7	3	1946	CARDINAL
ajfa-6062	7	4	2014	DATE
ajfa-6062	7	5	6	CARDINAL
ajfa-6062	7	6	2	CARDINAL
ajfa-6062	7	7	88 1	DATE
ajfa-6062	11	1	un	ORG
ajfa-6062	12	1	1988	DATE
ajfa-6062	12	2	morck et al.	ORG
ajfa-6062	12	3	2000	DATE
ajfa-6062	13	1	1	CARDINAL
ajfa-6062	14	1	1988	DATE
ajfa-6062	14	2	around 0.35	CARDINAL
ajfa-6062	14	3	monthly	DATE
ajfa-6062	14	4	0.20	CARDINAL
ajfa-6062	14	5	daily	DATE
ajfa-6062	14	6	u.s.	GPE
ajfa-6062	14	7	1982 to 1987	DATE
ajfa-6062	15	1	1.0	CARDINAL
ajfa-6062	15	2	1988	DATE
ajfa-6062	16	1	1988	DATE
ajfa-6062	17	1	syn	ORG
ajfa-6062	19	1	jin	PERSON
ajfa-6062	19	2	myers	GPE
ajfa-6062	19	3	2006	DATE
ajfa-6062	19	4	2004	DATE
ajfa-6062	19	5	chan	PERSON
ajfa-6062	19	6	2006	DATE
ajfa-6062	19	7	syn	ORG
ajfa-6062	20	1	yang	PERSON
ajfa-6062	20	2	zhang	PERSON
ajfa-6062	20	3	2006	DATE
ajfa-6062	21	1	2006	DATE
ajfa-6062	21	2	li et al	PERSON
ajfa-6062	22	1	2014	DATE
ajfa-6062	22	2	syn	ORG
ajfa-6062	23	1	syn	ORG
ajfa-6062	24	1	syn	ORG
ajfa-6062	25	1	two	CARDINAL
ajfa-6062	26	1	first	ORDINAL
ajfa-6062	28	1	syn	ORG
ajfa-6062	29	1	second	ORDINAL
ajfa-6062	30	1	annual	DATE
ajfa-6062	31	1	first	ORDINAL
ajfa-6062	31	2	syn	ORG
ajfa-6062	32	1	syn	ORG
ajfa-6062	33	1	section three	LAW
ajfa-6062	34	1	four	CARDINAL
ajfa-6062	35	1	section five	LAW
ajfa-6062	37	1	2	CARDINAL
ajfa-6062	37	2	2.1	CARDINAL
ajfa-6062	37	3	syn	ORG
ajfa-6062	38	1	1	CARDINAL
ajfa-6062	38	2	1988	DATE
ajfa-6062	38	3	two	CARDINAL
ajfa-6062	40	1	asian	NORP
ajfa-6062	40	2	finance & accounting	ORG
ajfa-6062	40	3	1946	CARDINAL
ajfa-6062	40	4	2014	DATE
ajfa-6062	40	5	6	CARDINAL
ajfa-6062	40	6	2	CARDINAL
ajfa-6062	41	1	2000	DATE
ajfa-6062	41	2	syn	ORG
ajfa-6062	42	1	jin	PERSON
ajfa-6062	42	2	myers	GPE
ajfa-6062	42	3	2006	DATE
ajfa-6062	42	4	2004	DATE
ajfa-6062	42	5	chan	PERSON
ajfa-6062	42	6	2006	DATE
ajfa-6062	42	7	syn	ORG
ajfa-6062	43	1	jin	PERSON
ajfa-6062	43	2	myers	GPE
ajfa-6062	43	3	2006	DATE
ajfa-6062	43	4	syn	ORG
ajfa-6062	43	5	2004	DATE
ajfa-6062	43	6	syn	ORG
ajfa-6062	44	1	chan	PERSON
ajfa-6062	44	2	2006	DATE
ajfa-6062	44	3	syn	ORG
ajfa-6062	45	1	xing	PERSON
ajfa-6062	45	2	anderson	PERSON
ajfa-6062	45	3	2011	DATE
ajfa-6062	45	4	syn	ORG
ajfa-6062	46	1	yang	PERSON
ajfa-6062	46	2	zhang	PERSON
ajfa-6062	46	3	2006	DATE
ajfa-6062	46	4	2006	DATE
ajfa-6062	46	5	li et al	PERSON
ajfa-6062	47	1	2014	DATE
ajfa-6062	47	2	syn	ORG
ajfa-6062	48	1	yang	PERSON
ajfa-6062	48	2	zhang	PERSON
ajfa-6062	48	3	2006	DATE
ajfa-6062	49	1	2006	DATE
ajfa-6062	49	2	syn	ORG
ajfa-6062	49	3	four	CARDINAL
ajfa-6062	49	4	1	CARDINAL
ajfa-6062	49	5	2	CARDINAL
ajfa-6062	49	6	3	CARDINAL
ajfa-6062	49	7	u.s.	GPE
ajfa-6062	49	8	4	CARDINAL
ajfa-6062	51	1	li et al	PERSON
ajfa-6062	52	1	2014	DATE
ajfa-6062	53	1	syn	ORG
ajfa-6062	54	1	frankel et al	PERSON
ajfa-6062	54	2	2002	DATE
ajfa-6062	54	3	2003	DATE
ajfa-6062	54	4	francis et al.	PERSON
ajfa-6062	54	5	2005	DATE
ajfa-6062	54	6	wang	ORG
ajfa-6062	54	7	yang 2011	PERSON
ajfa-6062	55	1	syn	ORG
ajfa-6062	55	2	syn	ORG
ajfa-6062	56	1	2	CARDINAL
ajfa-6062	56	2	2	CARDINAL
ajfa-6062	57	1	u.s.	GPE
ajfa-6062	57	2	2004 to 2009	DATE
ajfa-6062	58	1	congress	ORG
ajfa-6062	58	2	july 25, 2002	DATE
ajfa-6062	59	1	sec	ORG
ajfa-6062	59	2	section 404	LAW
ajfa-6062	59	3	may 27, 2003	DATE
ajfa-6062	60	1	fiscal years	DATE
ajfa-6062	60	2	june 15, 2004	DATE
ajfa-6062	61	1	section 404	LAW
ajfa-6062	61	2	annual	DATE
ajfa-6062	64	1	section 404	LAW
ajfa-6062	64	2	asian	NORP
ajfa-6062	64	3	finance & accounting	ORG
ajfa-6062	64	4	1946	CARDINAL
ajfa-6062	64	5	2014	DATE
ajfa-6062	64	6	6	CARDINAL
ajfa-6062	64	7	2	CARDINAL
ajfa-6062	67	1	sec	ORG
ajfa-6062	67	2	33-8183	DATE
ajfa-6062	69	1	3	CARDINAL
ajfa-6062	69	2	3.1	CARDINAL
ajfa-6062	69	3	watts & zimmerman	ORG
ajfa-6062	69	4	1980	DATE
ajfa-6062	70	1	gaas	PERSON
ajfa-6062	71	1	first	ORDINAL
ajfa-6062	71	2	sas no	ORG
ajfa-6062	71	3	105	CARDINAL
ajfa-6062	71	4	second	ORDINAL
ajfa-6062	71	5	sas no	ORG
ajfa-6062	71	6	105	CARDINAL
ajfa-6062	72	1	gul & tsui	ORG
ajfa-6062	72	2	1998	DATE
ajfa-6062	72	3	47	CARDINAL
ajfa-6062	73	1	three	CARDINAL
ajfa-6062	73	2	1	CARDINAL
ajfa-6062	73	3	2	CARDINAL
ajfa-6062	73	4	3	CARDINAL
ajfa-6062	75	1	two	CARDINAL
ajfa-6062	75	2	1	CARDINAL
ajfa-6062	75	3	2	CARDINAL
ajfa-6062	76	1	morck et al	PERSON
ajfa-6062	77	1	2000	DATE
ajfa-6062	77	2	jin	PERSON
ajfa-6062	77	3	myers	GPE
ajfa-6062	77	4	2006	DATE
ajfa-6062	77	5	2004	DATE
ajfa-6062	77	6	chan	PERSON
ajfa-6062	77	7	2006	DATE
ajfa-6062	78	1	syn	ORG
ajfa-6062	79	1	yang	PERSON
ajfa-6062	79	2	zhang	PERSON
ajfa-6062	79	3	2006	DATE
ajfa-6062	80	1	2006	DATE
ajfa-6062	80	2	li et al	PERSON
ajfa-6062	81	1	2014	DATE
ajfa-6062	81	2	syn	ORG
ajfa-6062	82	1	one	CARDINAL
ajfa-6062	82	2	syn	ORG
ajfa-6062	82	3	asian	NORP
ajfa-6062	82	4	finance & accounting	ORG
ajfa-6062	82	5	1946	CARDINAL
ajfa-6062	82	6	2014	DATE
ajfa-6062	82	7	6	CARDINAL
ajfa-6062	82	8	2	CARDINAL
ajfa-6062	82	9	91	CARDINAL
ajfa-6062	82	10	syn	ORG
ajfa-6062	82	11	syn	ORG
ajfa-6062	82	12	3.2	CARDINAL
ajfa-6062	82	13	2004	DATE
ajfa-6062	82	14	the first fiscal year	DATE
ajfa-6062	82	15	section 404	LAW
ajfa-6062	83	1	2004	DATE
ajfa-6062	84	1	first	ORDINAL
ajfa-6062	86	1	2005	DATE
ajfa-6062	86	2	404	CARDINAL
ajfa-6062	86	3	$1 million	MONEY
ajfa-6062	86	4	$1 billion	MONEY
ajfa-6062	87	1	section 404	LAW
ajfa-6062	87	2	$1.56 million	MONEY
ajfa-6062	87	3	annual	DATE
ajfa-6062	87	4	less than $250 million to $10 million	MONEY
ajfa-6062	87	5	annual	DATE
ajfa-6062	87	6	between $7 billion and $10 billion	MONEY
ajfa-6062	87	7	2005	DATE
ajfa-6062	88	1	first	ORDINAL
ajfa-6062	89	1	1	CARDINAL
ajfa-6062	89	2	syn	ORG
ajfa-6062	89	3	2004	DATE
ajfa-6062	90	1	2004	DATE
ajfa-6062	90	2	2005	DATE
ajfa-6062	90	3	2006	DATE
ajfa-6062	91	1	2005	DATE
ajfa-6062	91	2	2006	DATE
ajfa-6062	91	3	syn	ORG
ajfa-6062	91	4	2004	DATE
ajfa-6062	92	1	first	ORDINAL
ajfa-6062	92	2	2004	DATE
ajfa-6062	93	1	2005	DATE
ajfa-6062	93	2	2006	DATE
ajfa-6062	93	3	2004	DATE
ajfa-6062	93	4	second	ORDINAL
ajfa-6062	94	1	2	CARDINAL
ajfa-6062	94	2	syn	ORG
ajfa-6062	94	3	2005	DATE
ajfa-6062	94	4	2006	DATE
ajfa-6062	95	1	4	CARDINAL
ajfa-6062	95	2	4.1	CARDINAL
ajfa-6062	95	3	syn	ORG
ajfa-6062	96	1	2000	DATE
ajfa-6062	96	2	durnev et al.	PERSON
ajfa-6062	96	3	2003	DATE
ajfa-6062	96	4	durnev et al.	PERSON
ajfa-6062	96	5	2004	DATE
ajfa-6062	96	6	ret	ORG
ajfa-6062	96	7	1	CARDINAL
ajfa-6062	96	8	weekly	DATE
ajfa-6062	96	9	ret	ORG
ajfa-6062	96	10	five consecutive trading days	DATE
ajfa-6062	96	11	each week	DATE
ajfa-6062	97	1	weekly	DATE
ajfa-6062	97	2	asian	NORP
ajfa-6062	97	3	finance & accounting	ORG
ajfa-6062	97	4	1946	CARDINAL
ajfa-6062	97	5	2014	DATE
ajfa-6062	98	1	6	CARDINAL
ajfa-6062	98	2	2	CARDINAL
ajfa-6062	98	3	weekly	DATE
ajfa-6062	98	4	two	CARDINAL
ajfa-6062	99	1	each firm year’s	DATE
ajfa-6062	99	2	weekly	DATE
ajfa-6062	99	3	two	CARDINAL
ajfa-6062	100	1	2004	DATE
ajfa-6062	100	2	45	CARDINAL
ajfa-6062	100	3	weekly	DATE
ajfa-6062	100	4	each firm year	DATE
ajfa-6062	100	5	each firm year	DATE
ajfa-6062	101	1	syn= log(r2/(1-r2	ORG
ajfa-6062	101	2	1	CARDINAL
ajfa-6062	102	1	4.2	CARDINAL
ajfa-6062	102	2	1980	DATE
ajfa-6062	104	1	third	ORDINAL
ajfa-6062	105	1	1980	DATE
ajfa-6062	105	2	1	CARDINAL
ajfa-6062	105	3	2	CARDINAL
ajfa-6062	105	4	statements2	ORG
ajfa-6062	108	1	1980	DATE
ajfa-6062	110	1	1980	DATE
ajfa-6062	110	2	five	CARDINAL
ajfa-6062	111	1	first	ORDINAL
ajfa-6062	113	1	second	ORDINAL
ajfa-6062	113	2	2	CARDINAL
ajfa-6062	113	3	1933	DATE
ajfa-6062	113	4	section 18	LAW
ajfa-6062	113	5	1934	DATE
ajfa-6062	114	1	third	ORDINAL
ajfa-6062	115	1	asian journal of finance & accounting	ORG
ajfa-6062	115	2	1946	CARDINAL
ajfa-6062	115	3	2014	DATE
ajfa-6062	116	1	6	CARDINAL
ajfa-6062	116	2	2	CARDINAL
ajfa-6062	116	3	two	CARDINAL
ajfa-6062	118	1	third	ORDINAL
ajfa-6062	118	2	assets3	PERSON
ajfa-6062	120	1	fourth	ORDINAL
ajfa-6062	121	1	fifth	ORDINAL
ajfa-6062	121	2	company4	GPE
ajfa-6062	123	1	1	CARDINAL
ajfa-6062	123	2	2	CARDINAL
ajfa-6062	123	3	the current year	DATE
ajfa-6062	123	4	two previous years	DATE
ajfa-6062	123	5	3	CARDINAL
ajfa-6062	123	6	opinion5	PRODUCT
ajfa-6062	123	7	the current year	DATE
ajfa-6062	126	1	palmrose	ORG
ajfa-6062	126	2	1988	DATE
ajfa-6062	127	1	4.3	CARDINAL
ajfa-6062	127	2	1980	DATE
ajfa-6062	127	3	1986	DATE
ajfa-6062	127	4	frankel et al	PERSON
ajfa-6062	128	1	2002	DATE
ajfa-6062	129	1	2003	DATE
ajfa-6062	129	2	francis et al	PERSON
ajfa-6062	130	1	2005	DATE
ajfa-6062	131	1	millions of dollars	MONEY
ajfa-6062	133	1	3	CARDINAL
ajfa-6062	134	1	4	CARDINAL
ajfa-6062	135	1	5	CARDINAL
ajfa-6062	136	1	asian journal of finance & accounting	ORG
ajfa-6062	136	2	1946	CARDINAL
ajfa-6062	136	3	2014	DATE
ajfa-6062	137	1	6	CARDINAL
ajfa-6062	137	2	2	CARDINAL
ajfa-6062	138	1	1	CARDINAL
ajfa-6062	138	2	1=	CARDINAL
ajfa-6062	139	1	current fiscal year	DATE
ajfa-6062	140	1	two	CARDINAL
ajfa-6062	145	1	syn	ORG
ajfa-6062	145	2	1	CARDINAL
ajfa-6062	145	3	2004	DATE
ajfa-6062	146	1	2	CARDINAL
ajfa-6062	146	2	2005	DATE
ajfa-6062	146	3	2006	DATE
ajfa-6062	147	1	5	CARDINAL
ajfa-6062	147	2	5.1	CARDINAL
ajfa-6062	147	3	2004 to 2006	DATE
ajfa-6062	147	4	two	CARDINAL
ajfa-6062	148	1	first	ORDINAL
ajfa-6062	150	1	second	ORDINAL
ajfa-6062	155	1	daily	DATE
ajfa-6062	155	2	weekly	DATE
ajfa-6062	155	3	daily	DATE
ajfa-6062	156	1	wharton research data service	ORG
ajfa-6062	157	1	2004	DATE
ajfa-6062	157	2	45	CARDINAL
ajfa-6062	157	3	weekly	DATE
ajfa-6062	158	1	zero”.6	PERSON
ajfa-6062	158	2	6	CARDINAL
ajfa-6062	158	3	zero	CARDINAL
ajfa-6062	159	1	zero	CARDINAL
ajfa-6062	160	1	zero	CARDINAL
ajfa-6062	160	2	annual	DATE
ajfa-6062	161	1	asian journal of finance & accounting	ORG
ajfa-6062	161	2	1946	CARDINAL
ajfa-6062	161	3	2014	DATE
ajfa-6062	162	1	6	CARDINAL
ajfa-6062	162	2	2	CARDINAL
ajfa-6062	162	3	95	CARDINAL
ajfa-6062	162	4	9,056	CARDINAL
ajfa-6062	162	5	the period of 2004 to 2006	DATE
ajfa-6062	163	1	7,884	CARDINAL
ajfa-6062	163	2	bottom 1%	PERCENT
ajfa-6062	163	3	2,903	CARDINAL
ajfa-6062	163	4	2,732	CARDINAL
ajfa-6062	163	5	2,249	CARDINAL
ajfa-6062	163	6	2004, 2005	DATE
ajfa-6062	163	7	2006	DATE
ajfa-6062	164	1	5.2	CARDINAL
ajfa-6062	164	2	1	CARDINAL
ajfa-6062	164	3	n=7,884	PERSON
ajfa-6062	164	4	0 119000 1391425 445000	CARDINAL
ajfa-6062	164	5	14.044	CARDINAL
ajfa-6062	164	6	lnonf	GPE
ajfa-6062	164	7	9.344	MONEY
ajfa-6062	164	8	0.693	CARDINAL
ajfa-6062	164	9	1.386	CARDINAL
ajfa-6062	164	10	0	CARDINAL
ajfa-6062	164	11	0.822 3.658	MONEY
ajfa-6062	164	12	2348	CARDINAL
ajfa-6062	164	13	0.246	CARDINAL
ajfa-6062	164	14	0.265	CARDINAL
ajfa-6062	164	15	roa -2038 -0.140 -1.777	PERSON
ajfa-6062	164	16	0.022 0.071	CARDINAL
ajfa-6062	164	17	40.96	MONEY
ajfa-6062	164	18	0.186	CARDINAL
ajfa-6062	164	19	0.432	CARDINAL
ajfa-6062	164	20	0	CARDINAL
ajfa-6062	164	21	0.300	CARDINAL
ajfa-6062	164	22	1 1	CARDINAL
ajfa-6062	164	23	0	CARDINAL
ajfa-6062	164	24	1 1	CARDINAL
ajfa-6062	164	25	1.804	CARDINAL
ajfa-6062	164	26	millions of dollars	MONEY
ajfa-6062	166	1	1	CARDINAL
ajfa-6062	166	2	1=	CARDINAL
ajfa-6062	167	1	current fiscal year	DATE
ajfa-6062	167	2	7	CARDINAL
ajfa-6062	167	3	bottom 1%	PERCENT
ajfa-6062	167	4	laf	ORG
ajfa-6062	168	1	asian journal of finance & accounting	ORG
ajfa-6062	168	2	1946	CARDINAL
ajfa-6062	168	3	2014	DATE
ajfa-6062	168	4	6	CARDINAL
ajfa-6062	168	5	2	CARDINAL
ajfa-6062	168	6	1	CARDINAL
ajfa-6062	169	1	7,884	CARDINAL
ajfa-6062	169	2	2,903	CARDINAL
ajfa-6062	169	3	2,732	CARDINAL
ajfa-6062	169	4	2,249	CARDINAL
ajfa-6062	169	5	2004, 2005	DATE
ajfa-6062	169	6	2006	DATE
ajfa-6062	170	1	1	CARDINAL
ajfa-6062	171	1	2	CARDINAL
ajfa-6062	174	1	year	DATE
ajfa-6062	174	2	9.011 <.0001	MONEY
ajfa-6062	174	3	0.594 <.0001	MONEY
ajfa-6062	174	4	0.223	CARDINAL
ajfa-6062	174	5	0.004 de 0.004 0.294	QUANTITY
ajfa-6062	174	6	0.282	CARDINAL
ajfa-6062	174	7	0.218	CARDINAL
ajfa-6062	174	8	0.180	CARDINAL
ajfa-6062	174	9	0.135	CARDINAL
ajfa-6062	174	10	0.332	CARDINAL
ajfa-6062	174	11	0.265	CARDINAL
ajfa-6062	174	12	ind8	NORP
ajfa-6062	175	1	0.643	CARDINAL
ajfa-6062	175	2	0.179	CARDINAL
ajfa-6062	175	3	0.155	CARDINAL
ajfa-6062	175	4	7884	DATE
ajfa-6062	175	5	0.591	CARDINAL
ajfa-6062	175	6	asian	NORP
ajfa-6062	175	7	finance & accounting	ORG
ajfa-6062	175	8	1946	CARDINAL
ajfa-6062	175	9	2014	DATE
ajfa-6062	175	10	6	CARDINAL
ajfa-6062	175	11	2	CARDINAL
ajfa-6062	175	12	millions of dollars	MONEY
ajfa-6062	176	1	1	CARDINAL
ajfa-6062	176	2	1=	CARDINAL
ajfa-6062	177	1	current fiscal year	DATE
ajfa-6062	177	2	11	CARDINAL
ajfa-6062	177	3	ind1-ind11	ORG
ajfa-6062	177	4	two	CARDINAL
ajfa-6062	177	5	37	CARDINAL
ajfa-6062	177	6	87	DATE
ajfa-6062	177	7	50	DATE
ajfa-6062	177	8	13	DATE
ajfa-6062	177	9	48	DATE
ajfa-6062	177	10	49	DATE
ajfa-6062	177	11	35	DATE
ajfa-6062	177	12	38	DATE
ajfa-6062	177	13	36	DATE
ajfa-6062	177	14	28	CARDINAL
ajfa-6062	177	15	73	DATE
ajfa-6062	178	1	reporting8	ORG
ajfa-6062	178	2	2	CARDINAL
ajfa-6062	178	3	each year	DATE
ajfa-6062	178	4	at least 10	CARDINAL
ajfa-6062	178	5	each year	DATE
ajfa-6062	179	1	2	CARDINAL
ajfa-6062	179	2	0.59	CARDINAL
ajfa-6062	179	3	0.66	CARDINAL
ajfa-6062	180	1	2002	DATE
ajfa-6062	180	2	4	CARDINAL
ajfa-6062	180	3	0.66	CARDINAL
ajfa-6062	181	1	2003	DATE
ajfa-6062	181	2	2	CARDINAL
ajfa-6062	182	1	3	CARDINAL
ajfa-6062	184	1	9.579	CARDINAL
ajfa-6062	184	2	0.542 80.82	MONEY
ajfa-6062	184	3	0.218 13.29	MONEY
ajfa-6062	184	4	0.494 11.07	MONEY
ajfa-6062	184	5	0.345 10.99	MONEY
ajfa-6062	184	6	0.155 8.64	QUANTITY
ajfa-6062	184	7	4.06	MONEY
ajfa-6062	185	1	asian journal of finance & accounting	ORG
ajfa-6062	185	2	1946	CARDINAL
ajfa-6062	185	3	2014	DATE
ajfa-6062	186	1	6	CARDINAL
ajfa-6062	186	2	2	CARDINAL
ajfa-6062	186	3	98	CARDINAL
ajfa-6062	186	4	2.42 0.015	CARDINAL
ajfa-6062	186	5	ind1	ORG
ajfa-6062	186	6	0.006 0.13 0.896	MONEY
ajfa-6062	186	7	ind3	ORG
ajfa-6062	187	1	0.176 5.39	QUANTITY
ajfa-6062	187	2	0.287 9.32	CARDINAL
ajfa-6062	187	3	0.117 4.1	MONEY
ajfa-6062	187	4	0.058	CARDINAL
ajfa-6062	187	5	0.048	CARDINAL
ajfa-6062	187	6	ind8	NORP
ajfa-6062	187	7	14.46	MONEY
ajfa-6062	187	8	-0.239 -11.64 <.0001 y2005	PERSON
ajfa-6062	187	9	7884	DATE
ajfa-6062	187	10	0.727	CARDINAL
ajfa-6062	187	11	1	CARDINAL
ajfa-6062	187	12	laf	ORG
ajfa-6062	187	13	lta	ORG
ajfa-6062	188	1	laf	ORG
ajfa-6062	188	2	millions of dollars	MONEY
ajfa-6062	189	1	1	CARDINAL
ajfa-6062	189	2	1=	CARDINAL
ajfa-6062	190	1	current fiscal year	DATE
ajfa-6062	191	1	two	CARDINAL
ajfa-6062	191	2	eight	CARDINAL
ajfa-6062	191	3	two	CARDINAL
ajfa-6062	191	4	13	CARDINAL
ajfa-6062	191	5	48	DATE
ajfa-6062	191	6	49	DATE
ajfa-6062	191	7	35	DATE
ajfa-6062	191	8	38	DATE
ajfa-6062	191	9	36	DATE
ajfa-6062	191	10	28	DATE
ajfa-6062	191	11	73	DATE
ajfa-6062	191	12	more than 500	CARDINAL
ajfa-6062	192	1	3	CARDINAL
ajfa-6062	193	1	0.727	CARDINAL
ajfa-6062	193	2	0.66	CARDINAL
ajfa-6062	194	1	2002	DATE
ajfa-6062	194	2	4	CARDINAL
ajfa-6062	194	3	0.66	CARDINAL
ajfa-6062	195	1	2003	DATE
ajfa-6062	195	2	table2	GPE
ajfa-6062	196	1	0.018	CARDINAL
ajfa-6062	196	2	0.015	CARDINAL
ajfa-6062	196	3	1	CARDINAL
ajfa-6062	196	4	2004	DATE
ajfa-6062	196	5	2005	DATE
ajfa-6062	196	6	2006	DATE
ajfa-6062	197	1	annual	DATE
ajfa-6062	197	2	4	CARDINAL
ajfa-6062	197	3	1	CARDINAL
ajfa-6062	197	4	2004	DATE
ajfa-6062	198	1	asian	NORP
ajfa-6062	198	2	finance & accounting	ORG
ajfa-6062	198	3	1946	CARDINAL
ajfa-6062	198	4	2014	DATE
ajfa-6062	199	1	6	CARDINAL
ajfa-6062	199	2	2	CARDINAL
ajfa-6062	199	3	4	CARDINAL
ajfa-6062	199	4	annual	DATE
ajfa-6062	199	5	annual	DATE
ajfa-6062	200	1	year 2004 year	DATE
ajfa-6062	200	2	2006	DATE
ajfa-6062	200	3	9.512 <.0001	MONEY
ajfa-6062	200	4	9.383	CARDINAL
ajfa-6062	200	5	0.533 <.0001	MONEY
ajfa-6062	200	6	0.208	CARDINAL
ajfa-6062	200	7	0.002	CARDINAL
ajfa-6062	200	8	0.273	CARDINAL
ajfa-6062	200	9	0.083	CARDINAL
ajfa-6062	200	10	0.012	CARDINAL
ajfa-6062	200	11	0.301	CARDINAL
ajfa-6062	200	12	ind1	NORP
ajfa-6062	200	13	0.83	CARDINAL
ajfa-6062	200	14	0.262	CARDINAL
ajfa-6062	200	15	0.162	CARDINAL
ajfa-6062	200	16	0.11	CARDINAL
ajfa-6062	200	17	0.943 0.033	CARDINAL
ajfa-6062	200	18	ind8	NORP
ajfa-6062	200	19	2249	CARDINAL
ajfa-6062	200	20	0.737	CARDINAL
ajfa-6062	200	21	0.756	MONEY
ajfa-6062	200	22	1	CARDINAL
ajfa-6062	200	23	laf	ORG
ajfa-6062	200	24	lta	ORG
ajfa-6062	201	1	laf	ORG
ajfa-6062	201	2	millions of dollars	MONEY
ajfa-6062	202	1	1	CARDINAL
ajfa-6062	202	2	asian journal of finance & accounting	ORG
ajfa-6062	202	3	1946	CARDINAL
ajfa-6062	202	4	2014	DATE
ajfa-6062	202	5	6	CARDINAL
ajfa-6062	202	6	2	CARDINAL
ajfa-6062	202	7	1=	CARDINAL
ajfa-6062	203	1	current fiscal year	DATE
ajfa-6062	203	2	two	CARDINAL
ajfa-6062	203	3	eight	CARDINAL
ajfa-6062	203	4	two	CARDINAL
ajfa-6062	203	5	13	CARDINAL
ajfa-6062	203	6	48	DATE
ajfa-6062	203	7	49	DATE
ajfa-6062	203	8	35	DATE
ajfa-6062	203	9	38	DATE
ajfa-6062	203	10	36	DATE
ajfa-6062	203	11	28	DATE
ajfa-6062	203	12	73	DATE
ajfa-6062	203	13	more than 500	CARDINAL
ajfa-6062	204	1	annual	DATE
ajfa-6062	204	2	4	CARDINAL
ajfa-6062	204	3	2004	DATE
ajfa-6062	204	4	2005	DATE
ajfa-6062	204	5	2006	DATE
ajfa-6062	204	6	1	CARDINAL
ajfa-6062	204	7	2	CARDINAL
ajfa-6062	204	8	5.3	CARDINAL
ajfa-6062	206	1	6	CARDINAL
ajfa-6062	206	2	syn	ORG
ajfa-6062	207	1	syn	ORG
ajfa-6062	207	2	syn	ORG
ajfa-6062	208	1	2004	DATE
ajfa-6062	208	2	2005	DATE
ajfa-6062	208	3	2006	DATE
ajfa-6062	209	1	one year 2004	DATE
ajfa-6062	209	2	2004	DATE
ajfa-6062	211	1	first	ORDINAL
ajfa-6062	211	2	section 404	LAW
ajfa-6062	211	3	2004	DATE
ajfa-6062	211	4	2005	DATE
ajfa-6062	211	5	2006	DATE
ajfa-6062	213	1	second	ORDINAL
ajfa-6062	214	1	the hong kong polytechnic university	ORG
ajfa-6062	215	1	the national natural science foundation of china	ORG
ajfa-6062	216	1	asian	NORP
ajfa-6062	216	2	finance & accounting	ORG
ajfa-6062	216	3	1946	CARDINAL
ajfa-6062	216	4	2014	DATE
ajfa-6062	216	5	6	CARDINAL
ajfa-6062	216	6	2	CARDINAL
ajfa-6062	216	7	101	CARDINAL
ajfa-6062	217	1	2005	DATE
ajfa-6062	218	1	sec	ORG
ajfa-6062	219	1	august 1, 2014	DATE
ajfa-6062	219	2	h.	GPE
ajfa-6062	219	3	r., & mayhew	ORG
ajfa-6062	219	4	b.w.	GPE
ajfa-6062	219	5	2003	DATE
ajfa-6062	222	1	611-639	CARDINAL
ajfa-6062	223	1	chan	PERSON
ajfa-6062	223	2	k., & hameed	ORG
ajfa-6062	223	3	2006	DATE
ajfa-6062	225	1	journal of financial economics	ORG
ajfa-6062	225	2	80(1	CARDINAL
ajfa-6062	225	3	115	CARDINAL
ajfa-6062	226	1	http://dx.doi.org/10.1016/j.jfineco.2005.03.010 congress	ORG
ajfa-6062	227	1	2002	DATE
ajfa-6062	228	1	2002	DATE
ajfa-6062	229	1	defond	ORG
ajfa-6062	229	2	m., raghunandan	ORG
ajfa-6062	229	3	k., & subramanyam	ORG
ajfa-6062	229	4	2002	DATE
ajfa-6062	232	1	journal of accounting research	ORG
ajfa-6062	232	2	40	CARDINAL
ajfa-6062	232	3	1247	CARDINAL
ajfa-6062	233	1	durnev, a.	ORG
ajfa-6062	233	2	morck	NORP
ajfa-6062	233	3	r., & yeung	ORG
ajfa-6062	233	4	2004	DATE
ajfa-6062	235	1	59(1	CARDINAL
ajfa-6062	235	2	65	CARDINAL
ajfa-6062	236	1	durnev, a.	PERSON
ajfa-6062	236	2	morck	NORP
ajfa-6062	236	3	r. yeung	PERSON
ajfa-6062	236	4	b., & zarowin	ORG
ajfa-6062	236	5	2003	DATE
ajfa-6062	238	1	41(5	CARDINAL
ajfa-6062	238	2	797	CARDINAL
ajfa-6062	239	1	j., reichelt	PERSON
ajfa-6062	239	2	d. (	GPE
ajfa-6062	239	3	2005	DATE
ajfa-6062	240	1	u.s.	GPE
ajfa-6062	241	1	80(1	CARDINAL
ajfa-6062	241	2	113	CARDINAL
ajfa-6062	242	1	http://dx.doi.org/10.2308/accr.2005.80.1.113 frankel	PERSON
ajfa-6062	242	2	r.	NORP
ajfa-6062	242	3	johnson	PERSON
ajfa-6062	242	4	m., & nelson	ORG
ajfa-6062	242	5	2002	DATE
ajfa-6062	244	1	77	DATE
ajfa-6062	244	2	71	CARDINAL
ajfa-6062	245	1	http://dx.doi.org/10.2308/accr.2002.77.s-1.71 gul	PERSON
ajfa-6062	245	2	f.a.	GPE
ajfa-6062	245	3	& tsui	ORG
ajfa-6062	246	1	s.l.	ORG
ajfa-6062	247	1	1998	DATE
ajfa-6062	249	1	24	CARDINAL
ajfa-6062	249	2	219	CARDINAL
ajfa-6062	250	1	http://dx.doi.org/10.1016/s0165-4101(98)00006-8	ORG
ajfa-6062	250	2	l., & myers	ORG
ajfa-6062	250	3	s. (2006	ORG
ajfa-6062	252	1	journal of financial economics	ORG
ajfa-6062	252	2	79	DATE
ajfa-6062	252	3	257	CARDINAL
ajfa-6062	253	1	http://dx.doi.org/10.1016/j.jfineco.2004.11.003 li	PERSON
ajfa-6062	253	2	b.	PERSON
ajfa-6062	253	3	s., & venkatachalam	ORG
ajfa-6062	253	4	2014	DATE
ajfa-6062	257	1	morck	NORP
ajfa-6062	257	2	r.	NORP
ajfa-6062	257	3	yeung	GPE
ajfa-6062	257	4	w.	PERSON
ajfa-6062	257	5	2000	DATE
ajfa-6062	259	1	journal of financial economics	ORG
ajfa-6062	259	2	58(1	CARDINAL
ajfa-6062	259	3	215-260	CARDINAL
ajfa-6062	260	1	z.	PERSON
ajfa-6062	260	2	1986	DATE
ajfa-6062	261	1	asian	NORP
ajfa-6062	261	2	finance & accounting	ORG
ajfa-6062	261	3	1946	CARDINAL
ajfa-6062	261	4	2014	DATE
ajfa-6062	261	5	6	CARDINAL
ajfa-6062	261	6	2	CARDINAL
ajfa-6062	262	1	journal of accounting research	ORG
ajfa-6062	262	2	24	CARDINAL
ajfa-6062	262	3	405	CARDINAL
ajfa-6062	263	1	z.	PERSON
ajfa-6062	263	2	1988	DATE
ajfa-6062	265	1	63	DATE
ajfa-6062	265	2	55	CARDINAL
ajfa-6062	266	1	j., & roulstone	ORG
ajfa-6062	266	2	2004	DATE
ajfa-6062	268	1	79(4	CARDINAL
ajfa-6062	268	2	1119-1151	CARDINAL
ajfa-6062	269	1	r.	PERSON
ajfa-6062	269	2	1988	DATE
ajfa-6062	270	1	43(july),541-566	CARDINAL
ajfa-6062	271	1	simunic	ORG
ajfa-6062	271	2	1980	DATE
ajfa-6062	273	1	journal of accounting research	ORG
ajfa-6062	273	2	18(1	CARDINAL
ajfa-6062	273	3	161	CARDINAL
ajfa-6062	274	1	j., & lafond	ORG
ajfa-6062	274	2	r.	NORP
ajfa-6062	274	3	2006	DATE
ajfa-6062	277	1	university of wisconsin-madison	ORG
ajfa-6062	277	2	humboldt university	ORG
ajfa-6062	277	3	berlin	GPE
ajfa-6062	277	4	massachusetts institute of techonology	ORG
ajfa-6062	278	1	wang x.h.	PERSON
ajfa-6062	279	1	2011	DATE
ajfa-6062	281	1	asia journal of finance & accounting	ORG
ajfa-6062	281	2	3	CARDINAL
ajfa-6062	281	3	26	CARDINAL
ajfa-6062	282	1	watts	LOC
ajfa-6062	282	2	r., & zimmerman	ORG
ajfa-6062	282	3	1980	DATE
ajfa-6062	284	1	university of rochester	ORG
ajfa-6062	284	2	xing	PERSON
ajfa-6062	284	3	x.	GPE
ajfa-6062	284	4	anderson	PERSON
ajfa-6062	284	5	2011	DATE
ajfa-6062	286	1	journal of financial markets	ORG
ajfa-6062	286	2	259	CARDINAL
ajfa-6062	287	1	http://dx.doi.org/10.1016/j.finmar.2010.10.001	ORG
ajfa-6062	288	1	http://creativecommons.org/licenses/by/3.0/	ORG