id	sid	eid	entity	type
ajfa-79	1	1	asian journal of finance & accounting	ORG
ajfa-79	1	2	1946	CARDINAL
ajfa-79	1	3	1	CARDINAL
ajfa-79	1	4	1	CARDINAL
ajfa-79	1	5	chinese	NORP
ajfa-79	1	6	two	CARDINAL
ajfa-79	2	1	shujun ding accounting area	ORG
ajfa-79	2	2	york university	ORG
ajfa-79	2	3	4700 keele st.	DATE
ajfa-79	2	4	toronto	GPE
ajfa-79	2	5	ontario	GPE
ajfa-79	2	6	1p3	CARDINAL
ajfa-79	2	7	canada	GPE
ajfa-79	2	8	1-416	CARDINAL
ajfa-79	2	9	20873	CARDINAL
ajfa-79	2	10	zhenyu wu	PERSON
ajfa-79	2	11	university of saskatchewan 25	ORG
ajfa-79	2	12	saskatoon	GPE
ajfa-79	2	13	saskatchewan	GPE
ajfa-79	2	14	5a7	CARDINAL
ajfa-79	3	1	1-306	CARDINAL
ajfa-79	3	2	yuanshun li	PERSON
ajfa-79	3	3	ryerson university	ORG
ajfa-79	3	4	350	CARDINAL
ajfa-79	3	5	victoria st.	PERSON
ajfa-79	3	6	toronto	GPE
ajfa-79	3	7	ontario m5b	PERSON
ajfa-79	3	8	2k3	CARDINAL
ajfa-79	3	9	canada	GPE
ajfa-79	3	10	1-416	CARDINAL
ajfa-79	3	11	6711	CARDINAL
ajfa-79	3	12	yuli@ryerson.ca chunxin jia department of finance	ORG
ajfa-79	3	13	guanghua school of management	ORG
ajfa-79	3	14	peking university beijing 100871	ORG
ajfa-79	3	15	china	GPE
ajfa-79	3	16	86	CARDINAL
ajfa-79	3	17	chinese	NORP
ajfa-79	3	18	two	CARDINAL
ajfa-79	3	19	two	CARDINAL
ajfa-79	4	1	two	CARDINAL
ajfa-79	4	2	asian	NORP
ajfa-79	4	3	finance & accounting	ORG
ajfa-79	4	4	1946	CARDINAL
ajfa-79	4	5	1	CARDINAL
ajfa-79	4	6	1	CARDINAL
ajfa-79	4	7	one	CARDINAL
ajfa-79	4	8	two	CARDINAL
ajfa-79	4	9	chinese	NORP
ajfa-79	6	1	chinese	NORP
ajfa-79	7	1	jel classifications: g34	ORG
ajfa-79	7	2	1	CARDINAL
ajfa-79	8	1	levitt	PERSON
ajfa-79	8	2	sec	ORG
ajfa-79	8	3	2005	DATE
ajfa-79	8	4	41	CARDINAL
ajfa-79	9	1	nager	GPE
ajfa-79	9	2	2002	DATE
ajfa-79	9	3	2003	DATE
ajfa-79	9	4	lin	GPE
ajfa-79	9	5	2005	DATE
ajfa-79	9	6	ortiz-molina	ORG
ajfa-79	9	7	2007	DATE
ajfa-79	9	8	balsam	PERSON
ajfa-79	9	9	miharjo	GPE
ajfa-79	9	10	2007	DATE
ajfa-79	9	11	2003	DATE
ajfa-79	9	12	ashely	GPE
ajfa-79	9	13	yang	PERSON
ajfa-79	9	14	2004	DATE
ajfa-79	9	15	2005	DATE
ajfa-79	9	16	mahoney	ORG
ajfa-79	9	17	2006	DATE
ajfa-79	9	18	2006	DATE
ajfa-79	10	1	jensen	PERSON
ajfa-79	10	2	murphy	PERSON
ajfa-79	10	3	1990	DATE
ajfa-79	10	4	nichols	PERSON
ajfa-79	10	5	subramaniam	PERSON
ajfa-79	10	6	2001	DATE
ajfa-79	10	7	firth	PERSON
ajfa-79	10	8	fung	PERSON
ajfa-79	10	9	rui	PERSON
ajfa-79	10	10	2006	DATE
ajfa-79	10	11	cordeiro	PERSON
ajfa-79	10	12	2007	DATE
ajfa-79	11	1	elston and goldberg	ORG
ajfa-79	11	2	2003	DATE
ajfa-79	11	3	jensen	PERSON
ajfa-79	11	4	murphy	PERSON
ajfa-79	11	5	1990	DATE
ajfa-79	11	6	firth et al.	PERSON
ajfa-79	11	7	2006	DATE
ajfa-79	13	1	boyd	PERSON
ajfa-79	13	2	1994	DATE
ajfa-79	13	3	ryan	PERSON
ajfa-79	13	4	wiggins	PERSON
ajfa-79	13	5	2004	DATE
ajfa-79	14	1	boyd	PERSON
ajfa-79	14	2	1994	DATE
ajfa-79	16	1	china	GPE
ajfa-79	17	1	first	ORDINAL
ajfa-79	18	1	2000	DATE
ajfa-79	20	1	asian journal of finance & accounting	ORG
ajfa-79	20	2	1946	CARDINAL
ajfa-79	20	3	1	CARDINAL
ajfa-79	20	4	1	CARDINAL
ajfa-79	20	5	3 two	CARDINAL
ajfa-79	20	6	anglo-american	NORP
ajfa-79	20	7	german	NORP
ajfa-79	20	8	two	CARDINAL
ajfa-79	20	9	one	CARDINAL
ajfa-79	21	1	chinese	NORP
ajfa-79	21	2	1993	DATE
ajfa-79	21	3	japanese	NORP
ajfa-79	22	1	china	GPE
ajfa-79	22	2	german	NORP
ajfa-79	23	1	chinese	NORP
ajfa-79	23	2	u.s.	GPE
ajfa-79	23	3	german	NORP
ajfa-79	23	4	japanese	NORP
ajfa-79	24	1	january 1, 2006	DATE
ajfa-79	24	2	chinese	NORP
ajfa-79	24	3	daily	DATE
ajfa-79	26	1	chinese	NORP
ajfa-79	26	2	1	CARDINAL
ajfa-79	27	1	china	GPE
ajfa-79	27	2	the cfa institute	ORG
ajfa-79	27	3	chinese	NORP
ajfa-79	28	1	wang	PERSON
ajfa-79	28	2	2005	DATE
ajfa-79	29	1	chinese	NORP
ajfa-79	29	2	2006	DATE
ajfa-79	29	3	china	GPE
ajfa-79	29	4	xiao	PERSON
ajfa-79	29	5	yang	PERSON
ajfa-79	29	6	2003	DATE
ajfa-79	30	1	2005	DATE
ajfa-79	30	2	2006	DATE
ajfa-79	30	3	two	CARDINAL
ajfa-79	30	4	china	GPE
ajfa-79	31	1	china	GPE
ajfa-79	31	2	recent years	DATE
ajfa-79	32	1	china	GPE
ajfa-79	33	1	one	CARDINAL
ajfa-79	33	2	two	CARDINAL
ajfa-79	33	3	chinese	NORP
ajfa-79	33	4	two	CARDINAL
ajfa-79	33	5	two	CARDINAL
ajfa-79	33	6	chinese	NORP
ajfa-79	34	1	daily	DATE
ajfa-79	35	1	chinese	NORP
ajfa-79	36	1	first	ORDINAL
ajfa-79	36	2	first	ORDINAL
ajfa-79	37	1	second	ORDINAL
ajfa-79	37	2	1	CARDINAL
ajfa-79	37	3	chinese	NORP
ajfa-79	38	1	asian journal of finance & accounting	ORG
ajfa-79	38	2	1946	CARDINAL
ajfa-79	38	3	1	CARDINAL
ajfa-79	38	4	1	CARDINAL
ajfa-79	38	5	china	GPE
ajfa-79	39	1	third	ORDINAL
ajfa-79	40	1	china	GPE
ajfa-79	40	2	anglo-american	NORP
ajfa-79	40	3	german	NORP
ajfa-79	40	4	2005	DATE
ajfa-79	41	1	china	GPE
ajfa-79	43	1	fourth	ORDINAL
ajfa-79	45	1	section 2	LAW
ajfa-79	46	1	section 3	DATE
ajfa-79	46	2	section 4	LAW
ajfa-79	47	1	section 5	DATE
ajfa-79	47	2	2	CARDINAL
ajfa-79	47	3	75-80 years	DATE
ajfa-79	49	1	jensen	PERSON
ajfa-79	49	2	murphy	PERSON
ajfa-79	49	3	1990	DATE
ajfa-79	49	4	3.25	MONEY
ajfa-79	49	5	1,000	MONEY
ajfa-79	50	1	1998	DATE
ajfa-79	50	2	aggarwal	ORG
ajfa-79	50	3	samwick	GPE
ajfa-79	50	4	1999, 2003	DATE
ajfa-79	50	5	2001	DATE
ajfa-79	50	6	elston and goldberg	ORG
ajfa-79	50	7	2003	DATE
ajfa-79	51	1	nager	GPE
ajfa-79	51	2	2002	DATE
ajfa-79	51	3	2003	DATE
ajfa-79	51	4	lin	GPE
ajfa-79	51	5	2005	DATE
ajfa-79	51	6	ortiz-molina	ORG
ajfa-79	51	7	2007	DATE
ajfa-79	51	8	balsam	PERSON
ajfa-79	51	9	miharjo	GPE
ajfa-79	51	10	2007	DATE
ajfa-79	51	11	ke	PERSON
ajfa-79	51	12	1999	DATE
ajfa-79	51	13	boyd, 1994;	ORG
ajfa-79	51	14	kraft	ORG
ajfa-79	51	15	1999	DATE
ajfa-79	51	16	hartzell	ORG
ajfa-79	51	17	starks	GPE
ajfa-79	51	18	2003	DATE
ajfa-79	51	19	la porta	PERSON
ajfa-79	51	20	lopez-de silanes	ORG
ajfa-79	51	21	2000	DATE
ajfa-79	51	22	ryan	PERSON
ajfa-79	51	23	wiggins	PERSON
ajfa-79	51	24	2004	DATE
ajfa-79	53	1	yoder	PERSON
ajfa-79	53	2	2007	DATE
ajfa-79	55	1	2004	DATE
ajfa-79	55	2	chen	PERSON
ajfa-79	55	3	firth	PERSON
ajfa-79	55	4	gao	PERSON
ajfa-79	55	5	rui	PERSON
ajfa-79	55	6	2006	DATE
ajfa-79	56	1	2006	DATE
ajfa-79	56	2	kato	PERSON
ajfa-79	56	3	2006	DATE
ajfa-79	56	4	china	GPE
ajfa-79	56	5	one	CARDINAL
ajfa-79	56	6	the asian journal of finance & accounting	ORG
ajfa-79	56	7	1946	CARDINAL
ajfa-79	57	1	1	CARDINAL
ajfa-79	57	2	1	CARDINAL
ajfa-79	57	3	recent years	DATE
ajfa-79	58	1	chinese	NORP
ajfa-79	58	2	chinese	NORP
ajfa-79	59	1	chinese	NORP
ajfa-79	60	1	chinese	NORP
ajfa-79	62	1	one	CARDINAL
ajfa-79	62	2	two	CARDINAL
ajfa-79	64	1	xiao	PERSON
ajfa-79	64	2	lin	PERSON
ajfa-79	64	3	2004	DATE
ajfa-79	65	1	dahya et al	PERSON
ajfa-79	66	1	2003	DATE
ajfa-79	66	2	annual	DATE
ajfa-79	67	1	fung	PERSON
ajfa-79	67	2	rui	PERSON
ajfa-79	67	3	2007	DATE
ajfa-79	67	4	two	CARDINAL
ajfa-79	70	1	chinese	NORP
ajfa-79	70	2	the past 15 years	DATE
ajfa-79	70	3	early 1990s	DATE
ajfa-79	71	1	china	GPE
ajfa-79	71	2	late 1970s	DATE
ajfa-79	71	3	two	CARDINAL
ajfa-79	71	4	the beginning of 1990s	DATE
ajfa-79	72	1	1993	DATE
ajfa-79	72	2	first	ORDINAL
ajfa-79	72	3	three	CARDINAL
ajfa-79	72	4	15 years	DATE
ajfa-79	73	1	2005	DATE
ajfa-79	73	2	january 1, 2006	DATE
ajfa-79	74	1	china	GPE
ajfa-79	75	1	japanese	NORP
ajfa-79	75	2	german	NORP
ajfa-79	75	3	two	CARDINAL
ajfa-79	75	4	german	NORP
ajfa-79	75	5	japanese	NORP
ajfa-79	75	6	u.s.	GPE
ajfa-79	76	1	chinese	NORP
ajfa-79	76	2	daily	DATE
ajfa-79	76	3	one	CARDINAL
ajfa-79	76	4	two	CARDINAL
ajfa-79	76	5	u.s.	GPE
ajfa-79	77	1	chinese	NORP
ajfa-79	77	2	xiao et al.	PERSON
ajfa-79	77	3	2004	DATE
ajfa-79	77	4	2006	DATE
ajfa-79	78	1	2006	DATE
ajfa-79	80	1	firth	PERSON
ajfa-79	80	2	al. asian journal of finance & accounting issn	ORG
ajfa-79	80	3	1946	CARDINAL
ajfa-79	80	4	1	CARDINAL
ajfa-79	80	5	1	CARDINAL
ajfa-79	80	6	2007	DATE
ajfa-79	81	1	2001 to 2006	DATE
ajfa-79	81	2	wu	PERSON
ajfa-79	81	3	li	PERSON
ajfa-79	81	4	2009	DATE
ajfa-79	81	5	chinese	NORP
ajfa-79	82	1	chinese	NORP
ajfa-79	83	1	chinese	NORP
ajfa-79	84	1	firth et al	PERSON
ajfa-79	84	2	2006	DATE
ajfa-79	84	3	two	CARDINAL
ajfa-79	84	4	china	GPE
ajfa-79	85	1	kato	PERSON
ajfa-79	85	2	2006	DATE
ajfa-79	85	3	china	GPE
ajfa-79	85	4	u.s.	GPE
ajfa-79	86	1	china	GPE
ajfa-79	86	2	the past 30 years	DATE
ajfa-79	87	1	two	CARDINAL
ajfa-79	87	2	china	GPE
ajfa-79	88	1	mid-1980s	DATE
ajfa-79	88	2	1994	DATE
ajfa-79	88	3	xu	PERSON
ajfa-79	88	4	2004	DATE
ajfa-79	88	5	yueh	PERSON
ajfa-79	88	6	2004	DATE
ajfa-79	89	1	firth et al.	PERSON
ajfa-79	89	2	2006	DATE
ajfa-79	89	3	kato	PERSON
ajfa-79	89	4	2006	DATE
ajfa-79	90	1	1994	DATE
ajfa-79	90	2	liu	PERSON
ajfa-79	90	3	otsuka	PERSON
ajfa-79	90	4	2004	DATE
ajfa-79	90	5	kato	PERSON
ajfa-79	90	6	2006	DATE
ajfa-79	90	7	chinese	NORP
ajfa-79	90	8	german	NORP
ajfa-79	90	9	u.s.	GPE
ajfa-79	91	1	chinese	NORP
ajfa-79	92	1	two	CARDINAL
ajfa-79	94	1	two	CARDINAL
ajfa-79	94	2	first	ORDINAL
ajfa-79	94	3	second	ORDINAL
ajfa-79	95	1	two	CARDINAL
ajfa-79	95	2	1	CARDINAL
ajfa-79	95	3	chinese	NORP
ajfa-79	96	1	2	CARDINAL
ajfa-79	96	2	chinese	NORP
ajfa-79	97	1	two	CARDINAL
ajfa-79	98	1	1999	DATE
ajfa-79	98	2	asian	NORP
ajfa-79	98	3	finance & accounting	ORG
ajfa-79	98	4	1946	CARDINAL
ajfa-79	99	1	1	CARDINAL
ajfa-79	99	2	1	CARDINAL
ajfa-79	99	3	jensen	PERSON
ajfa-79	99	4	1993	DATE
ajfa-79	100	1	1999	DATE
ajfa-79	100	2	jensen	PERSON
ajfa-79	100	3	1993	DATE
ajfa-79	101	1	chinese	NORP
ajfa-79	101	2	2	CARDINAL
ajfa-79	102	1	3	CARDINAL
ajfa-79	102	2	3.1	CARDINAL
ajfa-79	102	3	chinese	NORP
ajfa-79	102	4	two	CARDINAL
ajfa-79	102	5	chinese	NORP
ajfa-79	102	6	the shanghai stock exchange	ORG
ajfa-79	102	7	the shenzhen stock exchange	ORG
ajfa-79	102	8	2005	DATE
ajfa-79	102	9	2006	DATE
ajfa-79	103	1	one	CARDINAL
ajfa-79	103	2	these two years	DATE
ajfa-79	104	1	2005	DATE
ajfa-79	104	2	that year	DATE
ajfa-79	105	1	two	CARDINAL
ajfa-79	105	2	china	GPE
ajfa-79	105	3	2003	DATE
ajfa-79	105	4	bai	ORG
ajfa-79	105	5	liu	PERSON
ajfa-79	105	6	2004	DATE
ajfa-79	105	7	wei	PERSON
ajfa-79	105	8	xie	PERSON
ajfa-79	105	9	zhang	PERSON
ajfa-79	105	10	2005	DATE
ajfa-79	105	11	wu	PERSON
ajfa-79	105	12	wu	PERSON
ajfa-79	105	13	2005	DATE
ajfa-79	105	14	kato	PERSON
ajfa-79	105	15	2006	DATE
ajfa-79	105	16	jia	PERSON
ajfa-79	105	17	2009	DATE
ajfa-79	106	1	1,345	CARDINAL
ajfa-79	106	2	year 2005	DATE
ajfa-79	106	3	1,410	CARDINAL
ajfa-79	106	4	year 2006	DATE
ajfa-79	107	1	two	CARDINAL
ajfa-79	108	1	annual	DATE
ajfa-79	108	2	the shanghai stock exchange	ORG
ajfa-79	108	3	the shenzhen stock exchange	ORG
ajfa-79	109	1	3.2	CARDINAL
ajfa-79	110	1	fung	PERSON
ajfa-79	110	2	rui	PERSON
ajfa-79	110	3	2006	DATE
ajfa-79	111	1	china	GPE
ajfa-79	111	2	chen	PERSON
ajfa-79	111	3	2006	DATE
ajfa-79	112	1	first	ORDINAL
ajfa-79	112	2	1993	DATE
ajfa-79	113	1	china	GPE
ajfa-79	113	2	chinese	NORP
ajfa-79	114	1	xu	PERSON
ajfa-79	114	2	2005	DATE
ajfa-79	114	3	china	GPE
ajfa-79	116	1	china	GPE
ajfa-79	117	1	2	CARDINAL
ajfa-79	117	2	chinese	NORP
ajfa-79	118	1	asian journal of finance & accounting	ORG
ajfa-79	118	2	1946	CARDINAL
ajfa-79	118	3	1	CARDINAL
ajfa-79	118	4	1	CARDINAL
ajfa-79	118	5	u.s.	GPE
ajfa-79	118	6	1999	DATE
ajfa-79	118	7	anderson	PERSON
ajfa-79	118	8	2003	DATE
ajfa-79	118	9	2008	DATE
ajfa-79	118	10	guedj	ORG
ajfa-79	118	11	barnea	ORG
ajfa-79	118	12	2009	DATE
ajfa-79	118	13	3	CARDINAL
ajfa-79	119	1	chinese	NORP
ajfa-79	120	1	4	CARDINAL
ajfa-79	121	1	jensen	PERSON
ajfa-79	121	2	1993	DATE
ajfa-79	121	3	vafeas	GPE
ajfa-79	121	4	1999	DATE
ajfa-79	121	5	jia	PERSON
ajfa-79	121	6	li	PERSON
ajfa-79	121	7	wu	PERSON
ajfa-79	121	8	2009	DATE
ajfa-79	121	9	wu	PERSON
ajfa-79	121	10	2009	DATE
ajfa-79	121	11	three	CARDINAL
ajfa-79	123	1	a year	DATE
ajfa-79	124	1	1999	DATE
ajfa-79	124	2	the past year	DATE
ajfa-79	125	1	jensen	PERSON
ajfa-79	125	2	1993	DATE
ajfa-79	125	3	one	CARDINAL
ajfa-79	127	1	chinese	NORP
ajfa-79	130	1	1999	DATE
ajfa-79	130	2	1()var	CARDINAL
ajfa-79	130	3	1	CARDINAL
ajfa-79	130	4	the current years	DATE
ajfa-79	130	5	the past year	DATE
ajfa-79	131	1	the past year	DATE
ajfa-79	132	1	3	CARDINAL
ajfa-79	132	2	one	CARDINAL
ajfa-79	133	1	4	CARDINAL
ajfa-79	134	1	asian journal of finance & accounting	ORG
ajfa-79	134	2	1946	CARDINAL
ajfa-79	134	3	1	CARDINAL
ajfa-79	134	4	1	CARDINAL
ajfa-79	136	1	two	CARDINAL
ajfa-79	136	2	5	DATE
ajfa-79	138	1	1997	DATE
ajfa-79	138	2	firth et al.	PERSON
ajfa-79	138	3	2006	DATE
ajfa-79	138	4	the chinese securities regulatory commission	ORG
ajfa-79	139	1	6	CARDINAL
ajfa-79	139	2	hhi	ORG
ajfa-79	139	3	ten	CARDINAL
ajfa-79	140	1	three	CARDINAL
ajfa-79	140	2	ten	CARDINAL
ajfa-79	141	1	one	CARDINAL
ajfa-79	141	2	one	CARDINAL
ajfa-79	141	3	zero	CARDINAL
ajfa-79	141	4	at least one	CARDINAL
ajfa-79	141	5	10	CARDINAL
ajfa-79	141	6	for%	ORG
ajfa-79	141	7	ten	CARDINAL
ajfa-79	142	1	chinese	NORP
ajfa-79	142	2	one	CARDINAL
ajfa-79	143	1	firth et al	PERSON
ajfa-79	143	2	2006	DATE
ajfa-79	143	3	wang	ORG
ajfa-79	143	4	xu	PERSON
ajfa-79	143	5	2004	DATE
ajfa-79	143	6	3.3	CARDINAL
ajfa-79	144	1	987 6543210 	DATE
ajfa-79	144	2	two	CARDINAL
ajfa-79	144	3	first	ORDINAL
ajfa-79	144	4	5	CARDINAL
ajfa-79	145	1	chinese	NORP
ajfa-79	147	1	6	CARDINAL
ajfa-79	148	1	2006	DATE
ajfa-79	149	1	firth et al	PERSON
ajfa-79	149	2	2006	DATE
ajfa-79	149	3	2007	DATE
ajfa-79	150	1	two	CARDINAL
ajfa-79	151	1	first	ORDINAL
ajfa-79	151	2	year 2005	DATE
ajfa-79	151	3	2006	DATE
ajfa-79	151	4	firth et al	PERSON
ajfa-79	151	5	2006	DATE
ajfa-79	151	6	2007	DATE
ajfa-79	151	7	2000	DATE
ajfa-79	151	8	2003	DATE
ajfa-79	152	1	second	ORDINAL
ajfa-79	152	2	2008	DATE
ajfa-79	153	1	asian	NORP
ajfa-79	153	2	finance & accounting	ORG
ajfa-79	153	3	1946	CARDINAL
ajfa-79	153	4	1	CARDINAL
ajfa-79	153	5	1	CARDINAL
ajfa-79	153	6	second	ORDINAL
ajfa-79	154	1	first	ORDINAL
ajfa-79	154	2	second	ORDINAL
ajfa-79	154	3	second	ORDINAL
ajfa-79	155	1	two	CARDINAL
ajfa-79	155	2	one	CARDINAL
ajfa-79	158	1	1	CARDINAL
ajfa-79	158	2	the supervisory board	ORG
ajfa-79	159	1	huson, 2001	ORG
ajfa-79	159	2	2002	DATE
ajfa-79	159	3	2004	DATE
ajfa-79	159	4	the supervisory board	ORG
ajfa-79	160	1	1	CARDINAL
ajfa-79	160	2	first	ORDINAL
ajfa-79	160	3	2	CARDINAL
ajfa-79	160	4	second	ORDINAL
ajfa-79	162	1	chinese	NORP
ajfa-79	163	1	2005	DATE
ajfa-79	163	2	2006	DATE
ajfa-79	163	3	between the two years	DATE
ajfa-79	164	1	2005	DATE
ajfa-79	164	2	2006	DATE
ajfa-79	164	3	δrisk	ORG
ajfa-79	164	4	twelve	CARDINAL
ajfa-79	165	1	3(36543210  	TIME
ajfa-79	165	2	chen et al.	PERSON
ajfa-79	165	3	2006	DATE
ajfa-79	165	4	firth et al.	PERSON
ajfa-79	165	5	2006	DATE
ajfa-79	165	6	ten	CARDINAL
ajfa-79	166	1	asian	NORP
ajfa-79	166	2	finance & accounting	ORG
ajfa-79	166	3	1946	CARDINAL
ajfa-79	166	4	1	CARDINAL
ajfa-79	166	5	1	CARDINAL
ajfa-79	166	6	11 4	DATE
ajfa-79	167	1	4.1	CARDINAL
ajfa-79	167	2	1	CARDINAL
ajfa-79	168	1	year 2005	DATE
ajfa-79	168	2	year 2006	DATE
ajfa-79	168	3	7.809	CARDINAL
ajfa-79	169	1	3.577	CARDINAL
ajfa-79	169	2	a year	DATE
ajfa-79	169	3	4.146	CARDINAL
ajfa-79	170	1	35.5%	PERCENT
ajfa-79	171	1	3.31	CARDINAL
ajfa-79	172	1	roe	ORG
ajfa-79	172	2	4.6%	PERCENT
ajfa-79	172	3	0.231	CARDINAL
ajfa-79	173	1	12%	PERCENT
ajfa-79	173	2	27.3%	PERCENT
ajfa-79	173	3	1.9%	PERCENT
ajfa-79	174	1	hhi	ORG
ajfa-79	174	2	0.0205	CARDINAL
ajfa-79	174	3	45.2%	PERCENT
ajfa-79	175	1	rmb3,870 million	CARDINAL
ajfa-79	176	1	1	CARDINAL
ajfa-79	176	2	s.d	PERSON
ajfa-79	177	1	181,630	CARDINAL
ajfa-79	177	2	7.809 5.824 2712	QUANTITY
ajfa-79	177	3	1.44 2762	CARDINAL
ajfa-79	177	4	0.355	CARDINAL
ajfa-79	177	5	3.310	CARDINAL
ajfa-79	177	6	2762	CARDINAL
ajfa-79	177	7	0.046 2.328 2742	QUANTITY
ajfa-79	177	8	0.231 1.037 2742	QUANTITY
ajfa-79	177	9	0.12	CARDINAL
ajfa-79	177	10	0.273 0.446 2914	MONEY
ajfa-79	177	11	0.509 0.5 2914	QUANTITY
ajfa-79	177	12	0.019 0.135 2914	QUANTITY
ajfa-79	177	13	0.094 0.291 2914	MONEY
ajfa-79	177	14	8.351	CARDINAL
ajfa-79	177	15	273	CARDINAL
ajfa-79	177	16	hhi	ORG
ajfa-79	177	17	0.0205	CARDINAL
ajfa-79	177	18	0.452	CARDINAL
ajfa-79	177	19	3,870	CARDINAL
ajfa-79	177	20	21.247	CARDINAL
ajfa-79	179	1	sbmf	PERSON
ajfa-79	180	1	sbcturnover	ORG
ajfa-79	180	2	a year	DATE
ajfa-79	182	1	roe	ORG
ajfa-79	185	1	asian	NORP
ajfa-79	185	2	finance & accounting	ORG
ajfa-79	185	3	1946	CARDINAL
ajfa-79	185	4	1	CARDINAL
ajfa-79	185	5	1	CARDINAL
ajfa-79	186	1	one	CARDINAL
ajfa-79	186	2	one	CARDINAL
ajfa-79	186	3	zero	CARDINAL
ajfa-79	186	4	at least one	CARDINAL
ajfa-79	186	5	10	CARDINAL
ajfa-79	186	6	for%	ORG
ajfa-79	186	7	10	CARDINAL
ajfa-79	187	1	hhi	ORG
ajfa-79	187	2	10	CARDINAL
ajfa-79	190	1	4.2	CARDINAL
ajfa-79	190	2	2	CARDINAL
ajfa-79	191	1	a.	PERSON
ajfa-79	193	1	two	CARDINAL
ajfa-79	194	1	first	ORDINAL
ajfa-79	194	2	2	CARDINAL
ajfa-79	196	1	2	CARDINAL
ajfa-79	196	2	a. ols	PERSON
ajfa-79	196	3	tobit	ORG
ajfa-79	196	4	ols	ORG
ajfa-79	196	5	tobit analysis	ORG
ajfa-79	197	1	sbmf -0.023	GPE
ajfa-79	197	2	0.070	CARDINAL
ajfa-79	197	3	0.081	CARDINAL
ajfa-79	197	4	0.108	CARDINAL
ajfa-79	197	5	0.125	CARDINAL
ajfa-79	197	6	0.085	CARDINAL
ajfa-79	198	1	0.133	CARDINAL
ajfa-79	199	1	0.162	CARDINAL
ajfa-79	199	2	0.160	CARDINAL
ajfa-79	200	1	0.160	CARDINAL
ajfa-79	200	2	0.278	CARDINAL
ajfa-79	200	3	0.248	CARDINAL
ajfa-79	200	4	0.064	CARDINAL
ajfa-79	200	5	0.085	CARDINAL
ajfa-79	200	6	0.099	CARDINAL
ajfa-79	201	1	0.143	CARDINAL
ajfa-79	201	2	0.143	CARDINAL
ajfa-79	201	3	0.114	CARDINAL
ajfa-79	201	4	0.112	CARDINAL
ajfa-79	201	5	0.223	CARDINAL
ajfa-79	201	6	0.174	CARDINAL
ajfa-79	201	7	0.174	CARDINAL
ajfa-79	201	8	0.183	CARDINAL
ajfa-79	201	9	4.378	CARDINAL
ajfa-79	201	10	4.316	CARDINAL
ajfa-79	201	11	6.183	CARDINAL
ajfa-79	201	12	0.511	CARDINAL
ajfa-79	201	13	6.084	CARDINAL
ajfa-79	201	14	0.510	CARDINAL
ajfa-79	201	15	0.255	CARDINAL
ajfa-79	202	1	0.904	CARDINAL
ajfa-79	203	1	1.402	CARDINAL
ajfa-79	203	2	0.830	CARDINAL
ajfa-79	203	3	2.400	CARDINAL
ajfa-79	203	4	3.588	CARDINAL
ajfa-79	204	1	1.327	CARDINAL
ajfa-79	204	2	5.261	CARDINAL
ajfa-79	204	3	6.114	CARDINAL
ajfa-79	204	4	0.109	CARDINAL
ajfa-79	204	5	0.128	CARDINAL
ajfa-79	204	6	0.187	CARDINAL
ajfa-79	204	7	0.201	CARDINAL
ajfa-79	204	8	4.303	CARDINAL
ajfa-79	204	9	5.073	CARDINAL
ajfa-79	204	10	9.174	CARDINAL
ajfa-79	204	11	10.434	CARDINAL
ajfa-79	204	12	0.287	CARDINAL
ajfa-79	204	13	0.151	CARDINAL
ajfa-79	204	14	0.426	CARDINAL
ajfa-79	204	15	0.233	CARDINAL
ajfa-79	204	16	0.490	CARDINAL
ajfa-79	204	17	0.808	CARDINAL
ajfa-79	204	18	0.370	CARDINAL
ajfa-79	205	1	0.170	CARDINAL
ajfa-79	206	1	0.570	CARDINAL
ajfa-79	206	2	0.264	CARDINAL
ajfa-79	206	3	1.244) asian journal	MONEY
ajfa-79	206	4	finance & accounting	ORG
ajfa-79	206	5	1946	CARDINAL
ajfa-79	206	6	1	CARDINAL
ajfa-79	206	7	1	CARDINAL
ajfa-79	206	8	0.001	CARDINAL
ajfa-79	206	9	0.004	CARDINAL
ajfa-79	206	10	0.001	CARDINAL
ajfa-79	206	11	0.004	CARDINAL
ajfa-79	206	12	0.002	CARDINAL
ajfa-79	206	13	0.001	CARDINAL
ajfa-79	206	14	0.002	CARDINAL
ajfa-79	206	15	0.001	CARDINAL
ajfa-79	206	16	4.936	CARDINAL
ajfa-79	206	17	0.910	CARDINAL
ajfa-79	206	18	4.940	CARDINAL
ajfa-79	206	19	1.415	CARDINAL
ajfa-79	206	20	7.599	CARDINAL
ajfa-79	206	21	1.412	CARDINAL
ajfa-79	207	1	0.112	CARDINAL
ajfa-79	208	1	0.112	CARDINAL
ajfa-79	210	1	0.176	CARDINAL
ajfa-79	211	1	0.241	CARDINAL
ajfa-79	213	1	0.241	CARDINAL
ajfa-79	214	1	0.373	CARDINAL
ajfa-79	215	1	0.372	CARDINAL
ajfa-79	215	2	2.351	CARDINAL
ajfa-79	215	3	12.251	CARDINAL
ajfa-79	216	1	2.369	CARDINAL
ajfa-79	216	2	14.285	CARDINAL
ajfa-79	217	1	3.685	CARDINAL
ajfa-79	217	2	15.443	CARDINAL
ajfa-79	217	3	3.707	CARDINAL
ajfa-79	217	4	2	CARDINAL
ajfa-79	217	5	0.018	CARDINAL
ajfa-79	217	6	10.36	CARDINAL
ajfa-79	217	7	8.79	CARDINAL
ajfa-79	217	8	chi-square	PERSON
ajfa-79	217	9	230.65	CARDINAL
ajfa-79	217	10	245.74	CARDINAL
ajfa-79	219	1	b. 2	PERSON
ajfa-79	219	2	1	CARDINAL
ajfa-79	219	3	2	CARDINAL
ajfa-79	219	4	2	CARDINAL
ajfa-79	219	5	tobit coefficient	ORG
ajfa-79	220	1	s.d	DATE
ajfa-79	222	1	sbmf lnbcpay lnbcpay misbmf	PERSON
ajfa-79	222	2	0.089	CARDINAL
ajfa-79	223	1	0.139	CARDINAL
ajfa-79	223	2	0.078	CARDINAL
ajfa-79	223	3	0.024	CARDINAL
ajfa-79	223	4	0.107	CARDINAL
ajfa-79	224	1	0.168	CARDINAL
ajfa-79	224	2	0.046	CARDINAL
ajfa-79	225	1	0.166	CARDINAL
ajfa-79	226	1	0.260	CARDINAL
ajfa-79	226	2	1.067	CARDINAL
ajfa-79	226	3	0.065	CARDINAL
ajfa-79	226	4	0.008	CARDINAL
ajfa-79	226	5	0.010	CARDINAL
ajfa-79	226	6	0.086	CARDINAL
ajfa-79	227	1	0.149	CARDINAL
ajfa-79	227	2	0.023	CARDINAL
ajfa-79	227	3	0.121	CARDINAL
ajfa-79	227	4	0.141	CARDINAL
ajfa-79	227	5	0.187	CARDINAL
ajfa-79	227	6	4.371	CARDINAL
ajfa-79	227	7	0.355	CARDINAL
ajfa-79	227	8	6.210	CARDINAL
ajfa-79	227	9	0.534	CARDINAL
ajfa-79	227	10	0.071	CARDINAL
ajfa-79	228	1	1.235	CARDINAL
ajfa-79	228	2	0.056	CARDINAL
ajfa-79	228	3	0.233	CARDINAL
ajfa-79	228	4	3.026	CARDINAL
ajfa-79	228	5	5.175	CARDINAL
ajfa-79	228	6	0.129	CARDINAL
ajfa-79	228	7	0.208	CARDINAL
ajfa-79	228	8	0.206	CARDINAL
ajfa-79	228	9	4.534	CARDINAL
ajfa-79	228	10	5.117	CARDINAL
ajfa-79	228	11	9.809	CARDINAL
ajfa-79	228	12	10.599	CARDINAL
ajfa-79	228	13	0.301	CARDINAL
ajfa-79	228	14	0.164	CARDINAL
ajfa-79	228	15	0.455	CARDINAL
ajfa-79	228	16	0.572	CARDINAL
ajfa-79	228	17	0.949	CARDINAL
ajfa-79	228	18	0.416	CARDINAL
ajfa-79	229	1	0.174	CARDINAL
ajfa-79	229	2	0.645	CARDINAL
ajfa-79	230	1	0.274	CARDINAL
ajfa-79	230	2	0.748	CARDINAL
ajfa-79	230	3	1.304	CARDINAL
ajfa-79	230	4	0.001	CARDINAL
ajfa-79	230	5	0.002	CARDINAL
ajfa-79	231	1	0.001	CARDINAL
ajfa-79	231	2	4.883	CARDINAL
ajfa-79	232	1	0.927	CARDINAL
ajfa-79	233	1	7.611	CARDINAL
ajfa-79	234	1	1.455	CARDINAL
ajfa-79	234	2	0.105	CARDINAL
ajfa-79	235	1	0.031	CARDINAL
ajfa-79	236	1	0.115	CARDINAL
ajfa-79	237	1	0.182	CARDINAL
ajfa-79	238	1	0.250	CARDINAL
ajfa-79	239	1	0.391	CARDINAL
ajfa-79	239	2	1.064	CARDINAL
ajfa-79	239	3	0.641	CARDINAL
ajfa-79	240	1	11.732	CARDINAL
ajfa-79	241	1	2.433	CARDINAL
ajfa-79	241	2	14.733	CARDINAL
ajfa-79	242	1	3.845	CARDINAL
ajfa-79	242	2	2540 2459	DATE
ajfa-79	242	3	2459	DATE
ajfa-79	242	4	2 0.114 0.082 0.018	QUANTITY
ajfa-79	242	5	17.32	CARDINAL
ajfa-79	242	6	8.33	CARDINAL
ajfa-79	242	7	chi-square	PERSON
ajfa-79	242	8	232.50	CARDINAL
ajfa-79	242	9	finance & accounting	ORG
ajfa-79	242	10	1946	CARDINAL
ajfa-79	242	11	1	CARDINAL
ajfa-79	242	12	1	CARDINAL
ajfa-79	244	1	first	ORDINAL
ajfa-79	244	2	first	ORDINAL
ajfa-79	244	3	1%	PERCENT
ajfa-79	244	4	7	CARDINAL
ajfa-79	246	1	a year	DATE
ajfa-79	248	1	1999	DATE
ajfa-79	248	2	firth et al.	PERSON
ajfa-79	248	3	2006	DATE
ajfa-79	248	4	2007	DATE
ajfa-79	249	1	the past year	DATE
ajfa-79	250	1	chinese	NORP
ajfa-79	250	2	daily	DATE
ajfa-79	250	3	2006	DATE
ajfa-79	250	4	firth et al.	PERSON
ajfa-79	250	5	2006	DATE
ajfa-79	251	1	first	ORDINAL
ajfa-79	251	2	second	ORDINAL
ajfa-79	252	1	second	ORDINAL
ajfa-79	252	2	1%	PERCENT
ajfa-79	255	1	10%	PERCENT
ajfa-79	257	1	5%	PERCENT
ajfa-79	260	1	7	CARDINAL
ajfa-79	261	1	asian	NORP
ajfa-79	261	2	finance & accounting	ORG
ajfa-79	261	3	1946	CARDINAL
ajfa-79	261	4	1	CARDINAL
ajfa-79	261	5	1	CARDINAL
ajfa-79	264	1	two	CARDINAL
ajfa-79	265	1	first	ORDINAL
ajfa-79	266	1	second	ORDINAL
ajfa-79	267	1	hhi	ORG
ajfa-79	267	2	1%	PERCENT
ajfa-79	267	3	first	ORDINAL
ajfa-79	267	4	two	CARDINAL
ajfa-79	267	5	third	ORDINAL
ajfa-79	269	1	murphy	ORG
ajfa-79	269	2	1999	DATE
ajfa-79	269	3	firth et al	PERSON
ajfa-79	269	4	2006	DATE
ajfa-79	270	1	4.3	CARDINAL
ajfa-79	271	1	3	CARDINAL
ajfa-79	272	1	5%	PERCENT
ajfa-79	273	1	january 1, 2006	DATE
ajfa-79	273	2	1	CARDINAL
ajfa-79	273	3	2006	DATE
ajfa-79	273	4	rmb14,970.89	PERSON
ajfa-79	274	1	from 2005 to 2006	DATE
ajfa-79	275	1	chen	PERSON
ajfa-79	275	2	2006	DATE
ajfa-79	275	3	2006	DATE
ajfa-79	276	1	3	CARDINAL
ajfa-79	276	2	1%	PERCENT
ajfa-79	277	1	1	CARDINAL
ajfa-79	277	2	rmb41,911.81	GPE
ajfa-79	278	1	asian	NORP
ajfa-79	278	2	finance & accounting	ORG
ajfa-79	278	3	1946	CARDINAL
ajfa-79	278	4	1	CARDINAL
ajfa-79	278	5	1	CARDINAL
ajfa-79	281	1	4.4	CARDINAL
ajfa-79	283	1	tobit models	ORG
ajfa-79	284	1	two	CARDINAL
ajfa-79	284	2	2	CARDINAL
ajfa-79	284	3	2	CARDINAL
ajfa-79	284	4	tobit	ORG
ajfa-79	284	5	second	ORDINAL
ajfa-79	285	1	2	CARDINAL
ajfa-79	290	1	vifs	PERSON
ajfa-79	292	1	1	CARDINAL
ajfa-79	292	2	2	CARDINAL
ajfa-79	293	1	3	CARDINAL
ajfa-79	293	2	for=1 dep	LOC
ajfa-79	294	1	δbcpay	ORG
ajfa-79	294	2	δbcpay δbcpay	PERSON
ajfa-79	294	3	17220.16	CARDINAL
ajfa-79	294	4	2183.10	CARDINAL
ajfa-79	294	5	4413.65	CARDINAL
ajfa-79	294	6	19449.69	CARDINAL
ajfa-79	294	7	14970.89	CARDINAL
ajfa-79	294	8	41911.81	CARDINAL
ajfa-79	295	1	40396.68	CARDINAL
ajfa-79	295	2	7278.37	CARDINAL
ajfa-79	295	3	14345.69	CARDINAL
ajfa-79	295	4	78855.56	CARDINAL
ajfa-79	295	5	684.781 1761.114	QUANTITY
ajfa-79	295	6	1661.69	CARDINAL
ajfa-79	295	7	2857.51	CARDINAL
ajfa-79	295	8	83809.20	CARDINAL
ajfa-79	295	9	153.73	CARDINAL
ajfa-79	295	10	3002.88	CARDINAL
ajfa-79	295	11	16407.11	CARDINAL
ajfa-79	295	12	276364.90	CARDINAL
ajfa-79	295	13	0.000 0.000 0.000	MONEY
ajfa-79	295	14	asian	NORP
ajfa-79	295	15	finance & accounting	ORG
ajfa-79	295	16	1946	CARDINAL
ajfa-79	295	17	1	CARDINAL
ajfa-79	295	18	1	CARDINAL
ajfa-79	295	19	17402.66	CARDINAL
ajfa-79	295	20	39434.24	CARDINAL
ajfa-79	295	21	103279.40	CARDINAL
ajfa-79	295	22	1290	CARDINAL
ajfa-79	296	1	2 0.002 0.024	QUANTITY
ajfa-79	296	2	1.17 1.43 0.78	CARDINAL
ajfa-79	298	1	5	CARDINAL
ajfa-79	298	2	china	GPE
ajfa-79	299	1	china	GPE
ajfa-79	299	2	late 1970's	DATE
ajfa-79	299	3	three	CARDINAL
ajfa-79	299	4	2005	DATE
ajfa-79	299	5	january 1, 2006	DATE
ajfa-79	300	1	chinese	NORP
ajfa-79	300	2	anglo-american	NORP
ajfa-79	300	3	german	NORP
ajfa-79	300	4	two	CARDINAL
ajfa-79	301	1	chinese	NORP
ajfa-79	301	2	2006	DATE
ajfa-79	302	1	first	ORDINAL
ajfa-79	305	1	chinese	NORP
ajfa-79	306	1	1997	DATE
ajfa-79	306	2	two	CARDINAL
ajfa-79	307	1	first	ORDINAL
ajfa-79	307	2	second	ORDINAL
ajfa-79	308	1	two	CARDINAL
ajfa-79	308	2	china	GPE
ajfa-79	311	1	asian	NORP
ajfa-79	311	2	finance & accounting	ORG
ajfa-79	311	3	1946	CARDINAL
ajfa-79	311	4	1	CARDINAL
ajfa-79	311	5	1	CARDINAL
ajfa-79	312	1	chinese	NORP
ajfa-79	312	2	year 2005	DATE
ajfa-79	312	3	year 2006	DATE
ajfa-79	314	1	chinese	NORP
ajfa-79	315	1	one	CARDINAL
ajfa-79	315	2	chinese	NORP
ajfa-79	316	1	the beginning of year 2006	DATE
ajfa-79	317	1	chinese	NORP
ajfa-79	318	1	three	CARDINAL
ajfa-79	318	2	two	CARDINAL
ajfa-79	318	3	2008	DATE
ajfa-79	318	4	china	GPE
ajfa-79	318	5	india	GPE
ajfa-79	318	6	virginia beach	GPE
ajfa-79	318	7	va	GPE
ajfa-79	318	8	dominion university	ORG
ajfa-79	318	9	wiley-blackwell	ORG
ajfa-79	319	1	aggarwal	ORG
ajfa-79	319	2	r.k.	GPE
ajfa-79	319	3	a.a.	GPE
ajfa-79	319	4	1999	DATE
ajfa-79	320	1	54	DATE
ajfa-79	320	2	1999-2043	DATE
ajfa-79	321	1	aggarwal	ORG
ajfa-79	321	2	r.k.	GPE
ajfa-79	321	3	a.a.	GPE
ajfa-79	321	4	2003	DATE
ajfa-79	322	1	journal of finance	ORG
ajfa-79	322	2	58	DATE
ajfa-79	322	3	1613	CARDINAL
ajfa-79	323	1	anderson	PERSON
ajfa-79	323	2	r., & bizjak	ORG
ajfa-79	323	3	j. (	GPE
ajfa-79	323	4	2003	DATE
ajfa-79	324	1	27	CARDINAL
ajfa-79	324	2	1323-1348	CARDINAL
ajfa-79	325	1	anderson	PERSON
ajfa-79	325	2	r., & reeb	ORG
ajfa-79	325	3	2003	DATE
ajfa-79	325	4	58	DATE
ajfa-79	325	5	1301-1328	CARDINAL
ajfa-79	326	1	anderson	PERSON
ajfa-79	326	2	r.	NORP
ajfa-79	326	3	mansi	PERSON
ajfa-79	326	4	s., & reeb	ORG
ajfa-79	326	5	2003	DATE
ajfa-79	327	1	journal of financial economics	ORG
ajfa-79	327	2	68	CARDINAL
ajfa-79	327	3	263	CARDINAL
ajfa-79	328	1	j.s.	GPE
ajfa-79	328	2	cole,	GPE
ajfa-79	328	3	r.a. & lin	ORG
ajfa-79	328	4	j.w.	GPE
ajfa-79	328	5	2000	DATE
ajfa-79	329	1	55	CARDINAL
ajfa-79	329	2	81	CARDINAL
ajfa-79	330	1	angel	ORG
ajfa-79	330	2	j.j.	GPE
ajfa-79	330	3	2008	DATE
ajfa-79	331	1	journal of business ethics	ORG
ajfa-79	331	2	78	CARDINAL
ajfa-79	331	3	225	CARDINAL
ajfa-79	332	1	ashley	GPE
ajfa-79	332	2	a.s.	GPE
ajfa-79	332	3	2004	DATE
ajfa-79	333	1	journal of business ethics	ORG
ajfa-79	333	2	50	CARDINAL
ajfa-79	333	3	369	CARDINAL
ajfa-79	334	1	asian	NORP
ajfa-79	334	2	finance & accounting	ORG
ajfa-79	334	3	1946	CARDINAL
ajfa-79	334	4	1	CARDINAL
ajfa-79	334	5	1	CARDINAL
ajfa-79	334	6	c., liu	PERSON
ajfa-79	334	7	lu	PERSON
ajfa-79	334	8	j.	PERSON
ajfa-79	334	9	f.m.	GPE
ajfa-79	334	10	& zhang	PERSON
ajfa-79	334	11	j. (	PERSON
ajfa-79	334	12	2004	DATE
ajfa-79	334	13	china	GPE
ajfa-79	335	1	journal of comparative economics	ORG
ajfa-79	335	2	32	CARDINAL
ajfa-79	335	3	599	CARDINAL
ajfa-79	336	1	balsam, s., & miharjo	ORG
ajfa-79	336	2	s.	GPE
ajfa-79	336	3	2007	DATE
ajfa-79	337	1	43	DATE
ajfa-79	337	2	95	CARDINAL
ajfa-79	338	1	boyd	PERSON
ajfa-79	338	2	1994	DATE
ajfa-79	339	1	15	CARDINAL
ajfa-79	339	2	335	CARDINAL
ajfa-79	340	1	cfa institute	ORG
ajfa-79	340	2	2007	DATE
ajfa-79	340	3	china	GPE
ajfa-79	341	1	978	CARDINAL
ajfa-79	342	1	chen	PERSON
ajfa-79	342	2	g.m.	PERSON
ajfa-79	342	3	firth	PERSON
ajfa-79	342	4	m., gao	PERSON
ajfa-79	342	5	d.n.	PERSON
ajfa-79	342	6	& rui	PERSON
ajfa-79	342	7	o.m.	GPE
ajfa-79	342	8	2006	DATE
ajfa-79	342	9	china	GPE
ajfa-79	343	1	12	CARDINAL
ajfa-79	343	2	424	CARDINAL
ajfa-79	344	1	chhaochharia	DATE
ajfa-79	344	2	2008	DATE
ajfa-79	346	1	ssrn	PERSON
ajfa-79	346	2	1997	DATE
ajfa-79	347	1	15	CARDINAL
ajfa-79	347	2	493-509	CARDINAL
ajfa-79	348	1	cordeiro	PERSON
ajfa-79	348	2	j.j.	PERSON
ajfa-79	348	3	r., & romal	ORG
ajfa-79	348	4	j.b.	GPE
ajfa-79	348	5	2007	DATE
ajfa-79	349	1	15	CARDINAL
ajfa-79	349	2	1384-1393	CARDINAL
ajfa-79	350	1	j., holthausen	PERSON
ajfa-79	350	2	r., & larcker	ORG
ajfa-79	350	3	d. (	ORG
ajfa-79	350	4	1999	DATE
ajfa-79	351	1	journal of financial economics	ORG
ajfa-79	351	2	51	DATE
ajfa-79	351	3	371	CARDINAL
ajfa-79	352	1	j., karbhari	ORG
ajfa-79	352	2	xiao	PERSON
ajfa-79	352	3	j., & yang	ORG
ajfa-79	352	4	m.	PERSON
ajfa-79	352	5	2003	DATE
ajfa-79	352	6	china	GPE
ajfa-79	353	1	11	CARDINAL
ajfa-79	353	2	308	CARDINAL
ajfa-79	354	1	zhang, h., & zhang	ORG
ajfa-79	354	2	j. (	PERSON
ajfa-79	354	3	2008	DATE
ajfa-79	354	4	chinese	NORP
ajfa-79	355	1	48	DATE
ajfa-79	355	2	297	CARDINAL
ajfa-79	356	1	devers	ORG
ajfa-79	356	2	c.e.	GPE
ajfa-79	356	3	jr.	PERSON
ajfa-79	356	4	a.a.	GPE
ajfa-79	356	5	g.p.	GPE
ajfa-79	356	6	& yoder	ORG
ajfa-79	356	7	m.e.	GPE
ajfa-79	356	8	2007	DATE
ajfa-79	357	1	journal of management	ORG
ajfa-79	357	2	33	DATE
ajfa-79	357	3	1016-1072	DATE
ajfa-79	358	1	dutta, s.	ORG
ajfa-79	358	2	2003	DATE
ajfa-79	359	1	78	CARDINAL
ajfa-79	359	2	71	CARDINAL
ajfa-79	360	1	elston	ORG
ajfa-79	360	2	j., & goldberg	ORG
ajfa-79	360	3	l.	PERSON
ajfa-79	360	4	2003	DATE
ajfa-79	360	5	germany	GPE
ajfa-79	361	1	journal of banking & finance	ORG
ajfa-79	361	2	27	CARDINAL
ajfa-79	361	3	1391-1410	DATE
ajfa-79	362	1	c.e.	GPE
ajfa-79	362	2	c.j.	GPE
ajfa-79	362	3	2004	DATE
ajfa-79	363	1	37	DATE
ajfa-79	363	2	3	CARDINAL
ajfa-79	364	1	fung	PERSON
ajfa-79	364	2	2006	DATE
ajfa-79	364	3	china	GPE
ajfa-79	365	1	12	CARDINAL
ajfa-79	365	2	693	CARDINAL
ajfa-79	366	1	fung	PERSON
ajfa-79	366	2	2007	DATE
ajfa-79	366	3	two	CARDINAL
ajfa-79	366	4	china	GPE
ajfa-79	367	1	http://ssrn.com/abstract=901642 asian journal of finance & accounting	ORG
ajfa-79	367	2	1946	CARDINAL
ajfa-79	367	3	1	CARDINAL
ajfa-79	367	4	1	CARDINAL
ajfa-79	367	5	463	CARDINAL
ajfa-79	368	1	fosberg, r.h.	ORG
ajfa-79	368	2	2001	DATE
ajfa-79	369	1	9	CARDINAL
ajfa-79	369	2	25	CARDINAL
ajfa-79	370	1	& park	LOC
ajfa-79	370	2	2002	DATE
ajfa-79	371	1	8	CARDINAL
ajfa-79	371	2	49	CARDINAL
ajfa-79	372	1	guedj	ORG
ajfa-79	372	2	i., & barnea	ORG
ajfa-79	372	3	a.	PERSON
ajfa-79	372	4	2009	DATE
ajfa-79	375	1	hall	PERSON
ajfa-79	375	2	b.j.	GPE
ajfa-79	375	3	j.b.	GPE
ajfa-79	375	4	1998	DATE
ajfa-79	376	1	quarterly	DATE
ajfa-79	376	2	113	CARDINAL
ajfa-79	376	3	653	CARDINAL
ajfa-79	377	1	hartzell	ORG
ajfa-79	377	2	j., & starks	ORG
ajfa-79	377	3	l.	GPE
ajfa-79	377	4	2003	DATE
ajfa-79	378	1	58	DATE
ajfa-79	378	2	2351	CARDINAL
ajfa-79	379	1	i.	PERSON
ajfa-79	379	2	d.	NORP
ajfa-79	379	3	wu	PERSON
ajfa-79	379	4	d.	NORP
ajfa-79	379	5	wu	PERSON
ajfa-79	379	6	w.	PERSON
ajfa-79	379	7	2005	DATE
ajfa-79	379	8	china	GPE
ajfa-79	380	1	22	CARDINAL
ajfa-79	380	2	95	CARDINAL
ajfa-79	381	1	huson	PERSON
ajfa-79	381	2	2001	DATE
ajfa-79	382	1	56	CARDINAL
ajfa-79	382	2	2265	CARDINAL
ajfa-79	383	1	jensen	PERSON
ajfa-79	383	2	m.c.	PERSON
ajfa-79	383	3	1993	DATE
ajfa-79	384	1	48	DATE
ajfa-79	384	2	831	CARDINAL
ajfa-79	385	1	jensen	PERSON
ajfa-79	385	2	m., & murphy	ORG
ajfa-79	385	3	k.j.	GPE
ajfa-79	385	4	1990	DATE
ajfa-79	386	1	98	CARDINAL
ajfa-79	386	2	225	CARDINAL
ajfa-79	387	1	jensen	PERSON
ajfa-79	387	2	m.c.	GPE
ajfa-79	387	3	w.h.	GPE
ajfa-79	387	4	1976	DATE
ajfa-79	388	1	journal of financial economics	ORG
ajfa-79	388	2	3	CARDINAL
ajfa-79	388	3	305	CARDINAL
ajfa-79	389	1	2009	DATE
ajfa-79	389	2	china	GPE
ajfa-79	390	1	33	CARDINAL
ajfa-79	390	2	77-87	DATE
ajfa-79	391	1	s.	PERSON
ajfa-79	391	2	li	PERSON
ajfa-79	391	3	z.	PERSON
ajfa-79	391	4	2009	DATE
ajfa-79	391	5	china	GPE
ajfa-79	392	1	journal of business ethics	ORG
ajfa-79	393	1	kato	PERSON
ajfa-79	393	2	t., & long	ORG
ajfa-79	393	3	2006	DATE
ajfa-79	393	4	china	GPE
ajfa-79	393	5	shanghai	GPE
ajfa-79	393	6	shenzhen	GPE
ajfa-79	394	1	54	DATE
ajfa-79	394	2	945	CARDINAL
ajfa-79	395	1	b.	PERSON
ajfa-79	395	2	k., & safieddine	ORG
ajfa-79	395	3	a.	PERSON
ajfa-79	395	4	1999	DATE
ajfa-79	396	1	28	CARDINAL
ajfa-79	396	2	185	CARDINAL
ajfa-79	397	1	kraft	ORG
ajfa-79	397	2	k., & niederprum	ORG
ajfa-79	397	3	a.	PERSON
ajfa-79	397	4	1999	DATE
ajfa-79	398	1	40	CARDINAL
ajfa-79	398	2	17	CARDINAL
ajfa-79	399	1	la porta	PERSON
ajfa-79	399	2	r.	NORP
ajfa-79	399	3	lopez-de-silanes	PERSON
ajfa-79	399	4	f., & shleifer	ORG
ajfa-79	399	5	a.	PERSON
ajfa-79	399	6	1999	DATE
ajfa-79	399	7	the http://ssrn.com/abstract=966555 asian journal of finance & accounting issn	ORG
ajfa-79	399	8	1946	CARDINAL
ajfa-79	400	1	1	CARDINAL
ajfa-79	400	2	1	CARDINAL
ajfa-79	401	1	54	DATE
ajfa-79	401	2	471	CARDINAL
ajfa-79	402	1	la porta	PERSON
ajfa-79	402	2	r.	NORP
ajfa-79	402	3	lopez-de-silanes	PERSON
ajfa-79	402	4	f.	PERSON
ajfa-79	402	5	shleifer	ORG
ajfa-79	402	6	r.	PERSON
ajfa-79	402	7	2000	DATE
ajfa-79	403	1	journal of financial economics	ORG
ajfa-79	403	2	58	DATE
ajfa-79	403	3	3	CARDINAL
ajfa-79	404	1	levitt, a. (	ORG
ajfa-79	404	2	2005	DATE
ajfa-79	405	1	17	CARDINAL
ajfa-79	405	2	41	CARDINAL
ajfa-79	406	1	lin	PERSON
ajfa-79	406	2	2005	DATE
ajfa-79	406	3	taiwan	GPE
ajfa-79	407	1	13	CARDINAL
ajfa-79	407	2	824	CARDINAL
ajfa-79	408	1	liu	PERSON
ajfa-79	408	2	d., & otsuka	ORG
ajfa-79	408	3	2004	DATE
ajfa-79	408	4	china	GPE
ajfa-79	409	1	52	DATE
ajfa-79	409	2	759	CARDINAL
ajfa-79	410	1	liu	PERSON
ajfa-79	410	2	g.s.	GPE
ajfa-79	410	3	2005	DATE
ajfa-79	410	4	chinese	NORP
ajfa-79	411	1	13	CARDINAL
ajfa-79	411	2	46	CARDINAL
ajfa-79	412	1	mahoney	ORG
ajfa-79	412	2	l.s.	GPE
ajfa-79	412	3	2006	DATE
ajfa-79	412	4	canadian	NORP
ajfa-79	413	1	journal of business ethics	ORG
ajfa-79	413	2	69	CARDINAL
ajfa-79	413	3	149	CARDINAL
ajfa-79	414	1	matsumura	GPE
ajfa-79	414	2	e.m.	GPE
ajfa-79	414	3	j.y.	GPE
ajfa-79	414	4	2005	DATE
ajfa-79	415	1	62	DATE
ajfa-79	415	2	101	CARDINAL
ajfa-79	416	1	t., & xu	ORG
ajfa-79	416	2	l.	PERSON
ajfa-79	416	3	2004	DATE
ajfa-79	416	4	chinese	NORP
ajfa-79	417	1	journal of labor economics	ORG
ajfa-79	417	2	22	DATE
ajfa-79	417	3	615-637	CARDINAL
ajfa-79	418	1	murphy	PERSON
ajfa-79	418	2	k.	PERSON
ajfa-79	418	3	1999	DATE
ajfa-79	419	1	3	CARDINAL
ajfa-79	420	1	nagar	PERSON
ajfa-79	420	2	2002	DATE
ajfa-79	421	1	77	DATE
ajfa-79	421	2	379	CARDINAL
ajfa-79	422	1	nichols	PERSON
ajfa-79	422	2	d., & subramaniam	ORG
ajfa-79	422	3	2001	DATE
ajfa-79	423	1	29	CARDINAL
ajfa-79	423	2	339	CARDINAL
ajfa-79	424	1	ortiz-molina	PERSON
ajfa-79	424	2	2007	DATE
ajfa-79	425	1	43	DATE
ajfa-79	425	2	69	CARDINAL
ajfa-79	426	1	perel	ORG
ajfa-79	426	2	m. (	PERSON
ajfa-79	426	3	2003	DATE
ajfa-79	427	1	48	DATE
ajfa-79	427	2	381	CARDINAL
ajfa-79	428	1	2006	DATE
ajfa-79	428	2	u.s.	GPE
ajfa-79	429	1	64	DATE
ajfa-79	429	2	405	CARDINAL
ajfa-79	430	1	k., & xu	ORG
ajfa-79	432	1	13	CARDINAL
ajfa-79	432	2	5	CARDINAL
ajfa-79	433	1	ramaswamy	ORG
ajfa-79	433	2	k.	PERSON
ajfa-79	433	3	r., & gomes	ORG
ajfa-79	433	4	2000	DATE
ajfa-79	433	5	asian journal of finance & accounting	ORG
ajfa-79	433	6	1946	CARDINAL
ajfa-79	434	1	1	CARDINAL
ajfa-79	434	2	1	CARDINAL
ajfa-79	434	3	india	GPE
ajfa-79	435	1	40	CARDINAL
ajfa-79	435	2	167	CARDINAL
ajfa-79	436	1	ryan jr.	PERSON
ajfa-79	436	2	h., & wiggins iii,	ORG
ajfa-79	436	3	2004	DATE
ajfa-79	438	1	journal of financial economics	ORG
ajfa-79	438	2	73	DATE
ajfa-79	438	3	497	CARDINAL
ajfa-79	439	1	shleifer	ORG
ajfa-79	439	2	a., & vishny	ORG
ajfa-79	439	3	1997	DATE
ajfa-79	440	1	52	DATE
ajfa-79	440	2	737	CARDINAL
ajfa-79	441	1	sun, q., & tong	ORG
ajfa-79	442	1	2003	DATE
ajfa-79	442	2	china	GPE
ajfa-79	443	1	journal of financial economics	ORG
ajfa-79	443	2	70	DATE
ajfa-79	443	3	183	CARDINAL
ajfa-79	444	1	1999	DATE
ajfa-79	445	1	journal of financial economics	ORG
ajfa-79	445	2	53	DATE
ajfa-79	445	3	113	CARDINAL
ajfa-79	446	1	wang	PERSON
ajfa-79	446	2	m. (	PERSON
ajfa-79	446	3	2005	DATE
ajfa-79	448	1	china	GPE
ajfa-79	449	1	3	CARDINAL
ajfa-79	449	2	142	CARDINAL
ajfa-79	450	1	wang, f., & xu	ORG
ajfa-79	450	2	2004	DATE
ajfa-79	450	3	chinese	NORP
ajfa-79	451	1	60	CARDINAL
ajfa-79	451	2	65	CARDINAL
ajfa-79	452	1	wei	PERSON
ajfa-79	452	2	z.	PERSON
ajfa-79	452	3	xie	GPE
ajfa-79	452	4	2005	DATE
ajfa-79	452	5	china	GPE
ajfa-79	452	6	1991-2001	DATE
ajfa-79	453	1	journal of financial & quantitative	ORG
ajfa-79	453	2	40	CARDINAL
ajfa-79	453	3	87	CARDINAL
ajfa-79	454	1	wu	PERSON
ajfa-79	454	2	z.	PERSON
ajfa-79	454	3	li	PERSON
ajfa-79	454	4	2009	DATE
ajfa-79	454	5	chinese	NORP
ajfa-79	455	1	r.w	GPE
ajfa-79	455	2	kolb	ORG
ajfa-79	455	3	d. schwartz	ORG
ajfa-79	455	4	wiley-blackwell	ORG
ajfa-79	456	1	2006	DATE
ajfa-79	456	2	china	GPE
ajfa-79	457	1	connecticut	GPE
ajfa-79	457	2	22	CARDINAL
ajfa-79	457	3	1	CARDINAL
ajfa-79	458	1	xiao	PERSON
ajfa-79	458	2	j.	PERSON
ajfa-79	458	3	j., & lin	ORG
ajfa-79	458	4	z.	PERSON
ajfa-79	458	5	china	GPE
ajfa-79	459	1	british journal of management	ORG
ajfa-79	459	2	15	CARDINAL
ajfa-79	459	3	39	CARDINAL
ajfa-79	460	1	2004	DATE
ajfa-79	460	2	china	GPE
ajfa-79	460	3	the 1990s	DATE
ajfa-79	461	1	asian	NORP
ajfa-79	461	2	18	CARDINAL
ajfa-79	461	3	149	CARDINAL