id	sid	eid	entity	type
ajfa-7952	1	1	microsoft	ORG
ajfa-7952	1	2	7952-28624	DATE
ajfa-7952	1	3	asian	NORP
ajfa-7952	1	4	finance & accounting	ORG
ajfa-7952	1	5	1946-052x 2015	MONEY
ajfa-7952	1	6	7	CARDINAL
ajfa-7952	1	7	2	CARDINAL
ajfa-7952	1	8	131	CARDINAL
ajfa-7952	1	9	ahn sogang business school	ORG
ajfa-7952	1	10	pa706	PRODUCT
ajfa-7952	1	11	35	CARDINAL
ajfa-7952	1	12	baekbeom-ro	PERSON
ajfa-7952	1	13	seoul 121	ORG
ajfa-7952	1	14	korea e-mail	ORG
ajfa-7952	1	15	july 2, 2015	DATE
ajfa-7952	1	16	august 1, 2015	DATE
ajfa-7952	1	17	december 1,	DATE
ajfa-7952	2	1	2015	DATE
ajfa-7952	2	2	14	CARDINAL
ajfa-7952	2	3	131	CARDINAL
ajfa-7952	2	4	1997	DATE
ajfa-7952	3	1	131	CARDINAL
ajfa-7952	4	1	1997	DATE
ajfa-7952	6	1	131	CARDINAL
ajfa-7952	10	1	asian journal of finance & accounting	ORG
ajfa-7952	10	2	1946-052x 2015	MONEY
ajfa-7952	10	3	7	CARDINAL
ajfa-7952	10	4	2	CARDINAL
ajfa-7952	10	5	59 1	CARDINAL
ajfa-7952	13	1	graham	PERSON
ajfa-7952	13	2	lemmon	PERSON
ajfa-7952	13	3	wolf	PERSON
ajfa-7952	13	4	2002	DATE
ajfa-7952	13	5	2004	DATE
ajfa-7952	13	6	2001	DATE
ajfa-7952	14	1	14	CARDINAL
ajfa-7952	15	1	june 1997	DATE
ajfa-7952	15	2	fasb	ORG
ajfa-7952	15	3	131	CARDINAL
ajfa-7952	15	4	fiscal years	DATE
ajfa-7952	15	5	december 31, 1997	DATE
ajfa-7952	17	1	131	CARDINAL
ajfa-7952	18	1	14	CARDINAL
ajfa-7952	18	2	more than 10%	PERCENT
ajfa-7952	19	1	fasb	ORG
ajfa-7952	21	1	europe	LOC
ajfa-7952	21	2	asia	LOC
ajfa-7952	21	3	south america	LOC
ajfa-7952	21	4	japan	GPE
ajfa-7952	21	5	germany	GPE
ajfa-7952	21	6	u.k.	GPE
ajfa-7952	22	1	131	CARDINAL
ajfa-7952	24	1	131	CARDINAL
ajfa-7952	24	2	14	CARDINAL
ajfa-7952	25	1	1997	DATE
ajfa-7952	27	1	131	CARDINAL
ajfa-7952	28	1	the later period	DATE
ajfa-7952	31	1	2	CARDINAL
ajfa-7952	31	2	2.1	CARDINAL
ajfa-7952	31	3	the period 1992 to	DATE
ajfa-7952	31	4	2003	DATE
ajfa-7952	32	1	year 2003	DATE
ajfa-7952	34	1	the period of 1992 to 1997	DATE
ajfa-7952	35	1	14	CARDINAL
ajfa-7952	35	2	131	CARDINAL
ajfa-7952	35	3	the end of year 1997	DATE
ajfa-7952	36	1	1998	DATE
ajfa-7952	37	1	asian	NORP
ajfa-7952	37	2	finance & accounting	ORG
ajfa-7952	37	3	1946-052x 2015	MONEY
ajfa-7952	37	4	7	CARDINAL
ajfa-7952	37	5	2	CARDINAL
ajfa-7952	37	6	60	CARDINAL
ajfa-7952	37	7	131	CARDINAL
ajfa-7952	37	8	1998	DATE
ajfa-7952	37	9	fiscal year end	DATE
ajfa-7952	37	10	1998	DATE
ajfa-7952	38	1	less than $20 million	MONEY
ajfa-7952	39	1	6000-6999	CARDINAL
ajfa-7952	39	2	4900-4999	PRODUCT
ajfa-7952	39	3	american	NORP
ajfa-7952	41	1	at least two	CARDINAL
ajfa-7952	41	2	three	CARDINAL
ajfa-7952	42	1	only one	CARDINAL
ajfa-7952	43	1	three	CARDINAL
ajfa-7952	46	1	more than 1%	PERCENT
ajfa-7952	47	1	141	CARDINAL
ajfa-7952	47	2	two additional years	DATE
ajfa-7952	50	1	2.2	CARDINAL
ajfa-7952	50	2	lang	PERSON
ajfa-7952	50	3	1994	DATE
ajfa-7952	50	4	rajan, servaes	ORG
ajfa-7952	50	5	2000	DATE
ajfa-7952	50	6	2004	DATE
ajfa-7952	51	1	rajan, servaes	ORG
ajfa-7952	51	2	2001	DATE
ajfa-7952	51	3	q. tobin’s	PERSON
ajfa-7952	53	1	1	CARDINAL
ajfa-7952	54	1	ssn	ORG
ajfa-7952	54	2	j j j m v s	PERSON
ajfa-7952	56	1		GPE
ajfa-7952	56	2	×	GPE
ajfa-7952	57	1	j and n	WORK_OF_ART
ajfa-7952	59	1	asian	NORP
ajfa-7952	59	2	finance & accounting	ORG
ajfa-7952	59	3	1946-052x 2015	MONEY
ajfa-7952	60	1	7	CARDINAL
ajfa-7952	60	2	2	CARDINAL
ajfa-7952	63	1	4	CARDINAL
ajfa-7952	63	2	at least five	CARDINAL
ajfa-7952	64	1	fewer than five	CARDINAL
ajfa-7952	64	2	4	CARDINAL
ajfa-7952	64	3	3	CARDINAL
ajfa-7952	64	4	2	CARDINAL
ajfa-7952	65	1	the 1st	DATE
ajfa-7952	65	2	99th	ORDINAL
ajfa-7952	66	1	berger	PERSON
ajfa-7952	66	2	1995	DATE
ajfa-7952	67	1	8,147	CARDINAL
ajfa-7952	67	2	firm-year	DATE
ajfa-7952	67	3	22,632	CARDINAL
ajfa-7952	68	1	2.8	CARDINAL
ajfa-7952	68	2	3.0	CARDINAL
ajfa-7952	72	1	first	ORDINAL
ajfa-7952	76	1	second	ORDINAL
ajfa-7952	76	2	at least two	CARDINAL
ajfa-7952	76	3	three	CARDINAL
ajfa-7952	77	1	third	ORDINAL
ajfa-7952	79	1	3	CARDINAL
ajfa-7952	80	1	131	CARDINAL
ajfa-7952	80	2	1	CARDINAL
ajfa-7952	80	3	each year	DATE
ajfa-7952	80	4	1992–2003	DATE
ajfa-7952	87	1	-0.05	ORG
ajfa-7952	87	2	14	CARDINAL
ajfa-7952	89	1	131	CARDINAL
ajfa-7952	90	1	two	CARDINAL
ajfa-7952	90	2	1%	PERCENT
ajfa-7952	91	1	year 1998	DATE
ajfa-7952	92	1	asian	NORP
ajfa-7952	92	2	finance & accounting	ORG
ajfa-7952	92	3	1946-052x 2015	MONEY
ajfa-7952	92	4	7	CARDINAL
ajfa-7952	92	5	2	CARDINAL
ajfa-7952	92	6	1	CARDINAL
ajfa-7952	92	7	1992-1997	DATE
ajfa-7952	92	8	131	MONEY
ajfa-7952	92	9	1998-2003	DATE
ajfa-7952	92	10	618	CARDINAL
ajfa-7952	92	11	1998	DATE
ajfa-7952	92	12	865	CARDINAL
ajfa-7952	93	1	1993 599	DATE
ajfa-7952	94	1	1999 858	DATE
ajfa-7952	95	1	1994	DATE
ajfa-7952	95	2	610	CARDINAL
ajfa-7952	95	3	820 -0.1894a	MONEY
ajfa-7952	96	1	1995	DATE
ajfa-7952	96	2	635	CARDINAL
ajfa-7952	97	1	2001	DATE
ajfa-7952	97	2	1996	DATE
ajfa-7952	97	3	2002	DATE
ajfa-7952	97	4	641	CARDINAL
ajfa-7952	100	1	3,650	CARDINAL
ajfa-7952	102	1	4,497	CARDINAL
ajfa-7952	103	1	each year	DATE
ajfa-7952	105	1	the 1%, 5%	PERCENT
ajfa-7952	105	2	10%	PERCENT
ajfa-7952	106	1	8,147	CARDINAL
ajfa-7952	106	2	firm-year	DATE
ajfa-7952	106	3	between 1992 and 2003	DATE
ajfa-7952	107	1	at least two	CARDINAL
ajfa-7952	107	2	3	CARDINAL
ajfa-7952	108	1	one	CARDINAL
ajfa-7952	109	1	131	CARDINAL
ajfa-7952	110	1	14	CARDINAL
ajfa-7952	111	1	131	CARDINAL
ajfa-7952	112	1	two	CARDINAL
ajfa-7952	114	1	2	CARDINAL
ajfa-7952	114	2	1992-1997	DATE
ajfa-7952	114	3	131	MONEY
ajfa-7952	114	4	1998-2003	DATE
ajfa-7952	115	1	1.5957a	CARDINAL
ajfa-7952	116	1	1.1661]a 1.8311a	DATE
ajfa-7952	117	1	1.2027]a	CARDINAL
ajfa-7952	117	2	36.62	CARDINAL
ajfa-7952	118	1	78.98	CARDINAL
ajfa-7952	119	1	the 1%, 5%	PERCENT
ajfa-7952	119	2	10%	PERCENT
ajfa-7952	120	1	8,147	CARDINAL
ajfa-7952	120	2	firm-year	DATE
ajfa-7952	120	3	between 1992 and 2003	DATE
ajfa-7952	121	1	at least two	CARDINAL
ajfa-7952	121	2	3	CARDINAL
ajfa-7952	122	1	asian journal of finance & accounting	ORG
ajfa-7952	122	2	1946-052x 2015	MONEY
ajfa-7952	122	3	7	CARDINAL
ajfa-7952	122	4	2	CARDINAL
ajfa-7952	122	5	2	CARDINAL
ajfa-7952	122	6	1.6 to 1.8	CARDINAL
ajfa-7952	123	1	the later period	DATE
ajfa-7952	124	1	131	CARDINAL
ajfa-7952	124	2	two	CARDINAL
ajfa-7952	126	1	1998	DATE
ajfa-7952	128	1	rva	GPE
ajfa-7952	129	1	1 1	CARDINAL
ajfa-7952	129	2	allocation(rva	ORG
ajfa-7952	130	1	ssn	ORG
ajfa-7952	138	1		GPE
ajfa-7952	138	2		GPE
ajfa-7952	140	1	qj	PERSON
ajfa-7952	143	1	3	CARDINAL
ajfa-7952	143	2	rva	GPE
ajfa-7952	143	3	1992-1997	DATE
ajfa-7952	143	4	14	CARDINAL
ajfa-7952	144	1	1998-2003	DATE
ajfa-7952	146	1	two	CARDINAL
ajfa-7952	147	1	two	CARDINAL
ajfa-7952	147	2	the later period	DATE
ajfa-7952	148	1	131	CARDINAL
ajfa-7952	149	1	3	CARDINAL
ajfa-7952	149	2	1992-1997	DATE
ajfa-7952	149	3	131	MONEY
ajfa-7952	149	4	1998-2003	DATE
ajfa-7952	152	1	2.46	CARDINAL
ajfa-7952	152	2	0.49	CARDINAL
ajfa-7952	153	1	the 1%, 5%	PERCENT
ajfa-7952	153	2	10%	PERCENT
ajfa-7952	154	1	8,147	CARDINAL
ajfa-7952	154	2	firm-year	DATE
ajfa-7952	154	3	between 1992 and 2003	DATE
ajfa-7952	155	1	at least two	CARDINAL
ajfa-7952	155	2	3	CARDINAL
ajfa-7952	156	1	two	CARDINAL
ajfa-7952	157	1	herfindahl	ORG
ajfa-7952	157	2	rajan et al	PERSON
ajfa-7952	158	1	the asian journal of finance & accounting	ORG
ajfa-7952	158	2	1946-052x 2015	MONEY
ajfa-7952	159	1	7	CARDINAL
ajfa-7952	159	2	2	CARDINAL
ajfa-7952	159	3	64	CARDINAL
ajfa-7952	159	4	q. rajan et al	PERSON
ajfa-7952	160	1	2000	DATE
ajfa-7952	160	2	rva	GPE
ajfa-7952	161	1	two	CARDINAL
ajfa-7952	162	1	4	CARDINAL
ajfa-7952	162	2	2.7	CARDINAL
ajfa-7952	162	3	2.9	CARDINAL
ajfa-7952	163	1	3.0	CARDINAL
ajfa-7952	163	2	the later period	DATE
ajfa-7952	164	1	1%	PERCENT
ajfa-7952	165	1	rajan et al	ORG
ajfa-7952	166	1	2000	DATE
ajfa-7952	166	2	the later period	DATE
ajfa-7952	167	1	4	CARDINAL
ajfa-7952	167	2	the later period	DATE
ajfa-7952	168	1	the later period	DATE
ajfa-7952	170	1	131	CARDINAL
ajfa-7952	172	1	4	CARDINAL
ajfa-7952	173	1	1992-1997	DATE
ajfa-7952	173	2	131	MONEY
ajfa-7952	173	3	1998-2003	DATE
ajfa-7952	174	1	2.67a	CARDINAL
ajfa-7952	175	1	2.00]a	CARDINAL
ajfa-7952	175	2	3.00]a	CARDINAL
ajfa-7952	175	3	77.71	CARDINAL
ajfa-7952	176	1	78.97	CARDINAL
ajfa-7952	179	1	1.98	CARDINAL
ajfa-7952	182	1	167.57	CARDINAL
ajfa-7952	183	1	0.2605]a 0.3218a	CARDINAL
ajfa-7952	184	1	7.35	CARDINAL
ajfa-7952	185	1	herfindahl	PERSON
ajfa-7952	185	2	herfindahl	ORG
ajfa-7952	186	1	q. rsz diversity	ORG
ajfa-7952	186	2	rajan et al	PERSON
ajfa-7952	187	1	the 1%, 5%	PERCENT
ajfa-7952	187	2	10%	PERCENT
ajfa-7952	188	1	8,147	CARDINAL
ajfa-7952	188	2	firm-year	DATE
ajfa-7952	188	3	between 1992 and 2003	DATE
ajfa-7952	189	1	at least two	CARDINAL
ajfa-7952	189	2	3	CARDINAL
ajfa-7952	190	1	4.	CARDINAL
ajfa-7952	191	1	1997	DATE
ajfa-7952	192	1	131	CARDINAL
ajfa-7952	193	1	14	CARDINAL
ajfa-7952	194	1	131	CARDINAL
ajfa-7952	196	1	asian journal of finance & accounting	ORG
ajfa-7952	196	2	1946-052x 2015	MONEY
ajfa-7952	196	3	7	CARDINAL
ajfa-7952	196	4	2	CARDINAL
ajfa-7952	199	1	two	CARDINAL
ajfa-7952	199	2	rajan et al	PERSON
ajfa-7952	199	3	2000	DATE
ajfa-7952	201	1	berger	PERSON
ajfa-7952	201	2	e. (1995	ORG
ajfa-7952	202	1	journal of financial economics	ORG
ajfa-7952	202	2	37	DATE
ajfa-7952	202	3	39-65	DATE
ajfa-7952	203	1	http://dx.doi.org/10.1016/0304-405x(94)00798-6 graham	PERSON
ajfa-7952	203	2	j.r.	GPE
ajfa-7952	203	3	lemmon	PERSON
ajfa-7952	203	4	m.l.	GPE
ajfa-7952	203	5	2002	DATE
ajfa-7952	204	1	57	DATE
ajfa-7952	204	2	695	CARDINAL
ajfa-7952	205	1	http://dx.doi.org/10.1111/1540-6261.00439 lang	GPE
ajfa-7952	205	2	l., & stulz	ORG
ajfa-7952	205	3	r.m.	ORG
ajfa-7952	205	4	1994	DATE
ajfa-7952	206	1	tobin	PERSON
ajfa-7952	206	2	102	CARDINAL
ajfa-7952	206	3	1248-80	DATE
ajfa-7952	207	1	rajan	GPE
ajfa-7952	207	2	r.	NORP
ajfa-7952	207	3	servaes h., &	ORG
ajfa-7952	207	4	zingales l.	PERSON
ajfa-7952	207	5	2000	DATE
ajfa-7952	208	1	55	CARDINAL
ajfa-7952	208	2	35-80	DATE
ajfa-7952	209	1	http://dx.doi.org/10.1111/0022-1082.00200	CARDINAL
ajfa-7952	209	2	h., & stulz	ORG
ajfa-7952	209	3	r. m.	PERSON
ajfa-7952	209	4	1998	DATE
ajfa-7952	210	1	quarterly	DATE
ajfa-7952	210	2	113	CARDINAL
ajfa-7952	210	3	531	CARDINAL
ajfa-7952	211	1	2001	DATE
ajfa-7952	213	1	56	CARDINAL
ajfa-7952	213	2	1667	CARDINAL
ajfa-7952	214	1	first	ORDINAL
ajfa-7952	215	1	http://creativecommons.org/licenses/by/3.0/	ORG
ajfa-7952	217	1	two	CARDINAL
ajfa-7952	217	2	four	CARDINAL
ajfa-7952	220	1	iii berger	PERSON
ajfa-7952	220	2	1995	DATE
ajfa-7952	220	3	lang	PERSON
ajfa-7952	220	4	1994	DATE
ajfa-7952	220	5	rajan	GPE
ajfa-7952	220	6	servaes	PERSON
ajfa-7952	220	7	2000	DATE