id	sid	eid	entity	type
ajfa-8318	1	1	microsoft	ORG
ajfa-8318	1	2	8318-30109	DATE
ajfa-8318	1	3	1_-writer2	CARDINAL
ajfa-8318	1	4	asian	NORP
ajfa-8318	1	5	finance & accounting	ORG
ajfa-8318	1	6	1946-052x 2015	MONEY
ajfa-8318	1	7	7	CARDINAL
ajfa-8318	1	8	2 120	CARDINAL
ajfa-8318	1	9	graduate institute of finance &	ORG
ajfa-8318	1	10	cheng kung	PERSON
ajfa-8318	1	11	tainan city	GPE
ajfa-8318	1	12	701	CARDINAL
ajfa-8318	1	13	taiwan	GPE
ajfa-8318	1	14	886	CARDINAL
ajfa-8318	1	15	actycs@mail.ncku.edu.tw yueh-ju lin	PERSON
ajfa-8318	1	16	kainan university	ORG
ajfa-8318	1	17	luzhu	GPE
ajfa-8318	1	18	taoyuan 33857	DATE
ajfa-8318	1	19	taiwan	GPE
ajfa-8318	1	20	886	CARDINAL
ajfa-8318	1	21	judylin@mail.knu.edu.tw fei-liang chien	PERSON
ajfa-8318	1	22	kainan university	ORG
ajfa-8318	1	23	luzhu	GPE
ajfa-8318	1	24	taoyuan 33857	DATE
ajfa-8318	1	25	taiwan	GPE
ajfa-8318	1	26	886	CARDINAL
ajfa-8318	1	27	chia-hui chen	PERSON
ajfa-8318	1	28	national dong hwa university	ORG
ajfa-8318	1	29	da hsueh rd.	PERSON
ajfa-8318	1	30	hualien	GPE
ajfa-8318	1	31	97401	DATE
ajfa-8318	1	32	886	CARDINAL
ajfa-8318	1	33	sep. 8, 2015	DATE
ajfa-8318	1	34	oct. 11	DATE
ajfa-8318	1	35	2015	DATE
ajfa-8318	1	36	december 1,	DATE
ajfa-8318	1	37	2015	DATE
ajfa-8318	1	38	http://dx.doi.org/10.5296/ajfa.v7i2.8318 asian journal of finance & accounting	ORG
ajfa-8318	1	39	1946-052x 2015	MONEY
ajfa-8318	2	1	7	CARDINAL
ajfa-8318	2	2	2 121	CARDINAL
ajfa-8318	2	3	u.s.	GPE
ajfa-8318	4	1	2,418	CARDINAL
ajfa-8318	4	2	firm-years	DATE
ajfa-8318	4	3	2003	DATE
ajfa-8318	4	4	2012	DATE
ajfa-8318	4	5	two	CARDINAL
ajfa-8318	4	6	rem	ORG
ajfa-8318	5	1	rem	ORG
ajfa-8318	6	1	rem	ORG
ajfa-8318	6	2	rem	ORG
ajfa-8318	6	3	first	ORDINAL
ajfa-8318	8	1	jel	ORG
ajfa-8318	8	2	g14	ORG
ajfa-8318	8	3	m12	ORG
ajfa-8318	8	4	m40	ORG
ajfa-8318	8	5	m41 asian journal of finance & accounting	ORG
ajfa-8318	8	6	1946-052x 2015	MONEY
ajfa-8318	8	7	7	CARDINAL
ajfa-8318	8	8	2 122 1	CARDINAL
ajfa-8318	9	1	october 8, 2011	DATE
ajfa-8318	9	2	the wall street journal	ORG
ajfa-8318	9	3	500	CARDINAL
ajfa-8318	9	4	10 years	DATE
ajfa-8318	9	5	2000	DATE
ajfa-8318	9	6	eight years	DATE
ajfa-8318	9	7	2010	DATE
ajfa-8318	9	8	only 4.6 years in 2011	DATE
ajfa-8318	11	1	karan 1990	ORG
ajfa-8318	11	2	clayton et al	PERSON
ajfa-8318	14	1	the transition year	DATE
ajfa-8318	14	2	the next year	DATE
ajfa-8318	14	3	1993	DATE
ajfa-8318	14	4	godfrey et al	PERSON
ajfa-8318	14	5	2003	DATE
ajfa-8318	15	1	graham et al	PERSON
ajfa-8318	16	1	2005	DATE
ajfa-8318	17	1	francis et al	PERSON
ajfa-8318	18	1	2008	DATE
ajfa-8318	19	1	ali	PERSON
ajfa-8318	19	2	zhang	PERSON
ajfa-8318	19	3	2013	DATE
ajfa-8318	20	1	cao et al	PERSON
ajfa-8318	20	2	2012	DATE
ajfa-8318	22	1	hereafter rem	PERSON
ajfa-8318	23	1	rem	PERSON
ajfa-8318	24	1	rem	PERSON
ajfa-8318	24	2	graham et al.	PERSON
ajfa-8318	24	3	2005	DATE
ajfa-8318	24	4	cohen et al.	PERSON
ajfa-8318	24	5	2008	DATE
ajfa-8318	25	1	first	ORDINAL
ajfa-8318	25	2	rem	PERSON
ajfa-8318	26	1	1999	DATE
ajfa-8318	26	2	2003	DATE
ajfa-8318	29	1	asian journal of finance & accounting	ORG
ajfa-8318	29	2	1946-052x 2015	MONEY
ajfa-8318	29	3	7	CARDINAL
ajfa-8318	29	4	2 123	CARDINAL
ajfa-8318	29	5	clayton et al. 2005	PERSON
ajfa-8318	31	1	one	CARDINAL
ajfa-8318	31	2	rem	ORG
ajfa-8318	32	1	rem	PERSON
ajfa-8318	37	1	section 2	LAW
ajfa-8318	37	2	section 3	LAW
ajfa-8318	38	1	section 4	LAW
ajfa-8318	38	2	section 5	LAW
ajfa-8318	39	1	2	CARDINAL
ajfa-8318	39	2	2.1	CARDINAL
ajfa-8318	40	1	davidson iii et al	PERSON
ajfa-8318	41	1	2004	DATE
ajfa-8318	41	2	first	ORDINAL
ajfa-8318	42	1	ali	PERSON
ajfa-8318	42	2	zhang	PERSON
ajfa-8318	42	3	2013	DATE
ajfa-8318	44	1	francis et al	PERSON
ajfa-8318	45	1	2008	DATE
ajfa-8318	45	2	seybert	PERSON
ajfa-8318	45	3	2010	DATE
ajfa-8318	46	1	the year	DATE
ajfa-8318	46	2	the subsequent year	DATE
ajfa-8318	47	1	1993	DATE
ajfa-8318	47	2	godfrey et al	PERSON
ajfa-8318	47	3	2003	DATE
ajfa-8318	49	1	2.2	CARDINAL
ajfa-8318	49	2	healy	PERSON
ajfa-8318	49	3	1999	DATE
ajfa-8318	49	4	2006	DATE
ajfa-8318	50	1	rem	PERSON
ajfa-8318	51	1	asian journal of finance & accounting	ORG
ajfa-8318	51	2	1946-052x 2015	MONEY
ajfa-8318	51	3	7	CARDINAL
ajfa-8318	51	4	2 124	CARDINAL
ajfa-8318	51	5	1997	DATE
ajfa-8318	51	6	2002	DATE
ajfa-8318	52	1	graham et al	PERSON
ajfa-8318	52	2	2005	DATE
ajfa-8318	52	3	74.1 percent	PERCENT
ajfa-8318	53	1	rem	ORG
ajfa-8318	53	2	aem	ORG
ajfa-8318	53	3	aem	ORG
ajfa-8318	53	4	cohen	PERSON
ajfa-8318	53	5	zarowin 2010	DATE
ajfa-8318	53	6	cohen et al 2008	PERSON
ajfa-8318	53	7	gunny 2010	DATE
ajfa-8318	53	8	2006	DATE
ajfa-8318	53	9	taylor	PERSON
ajfa-8318	53	10	xu 2010	PERSON
ajfa-8318	53	11	zang 2012	PERSON
ajfa-8318	54	1	rem	PERSON
ajfa-8318	54	2	cohen et al.	PERSON
ajfa-8318	54	3	2008	DATE
ajfa-8318	54	4	cohen	PERSON
ajfa-8318	54	5	zarowin 2010	DATE
ajfa-8318	54	6	zang 2012	PERSON
ajfa-8318	54	7	rem	ORG
ajfa-8318	57	1	2.3	CARDINAL
ajfa-8318	60	1	beatty	GPE
ajfa-8318	60	2	zajac	GPE
ajfa-8318	60	3	1987	DATE
ajfa-8318	61	1	huson et al	PERSON
ajfa-8318	61	2	2004	DATE
ajfa-8318	61	3	demerjian et al	PERSON
ajfa-8318	62	1	2011	DATE
ajfa-8318	63	1	1999	DATE
ajfa-8318	63	2	2003	DATE
ajfa-8318	64	1	1	CARDINAL
ajfa-8318	64	2	2	CARDINAL
ajfa-8318	64	3	clayton et al. 2005	PERSON
ajfa-8318	65	1	one	CARDINAL
ajfa-8318	66	1	graham et al	PERSON
ajfa-8318	67	1	2005	DATE
ajfa-8318	69	1	libby 2005	GPE
ajfa-8318	69	2	zhao et al	PERSON
ajfa-8318	69	3	2012	DATE
ajfa-8318	71	1	rem	PERSON
ajfa-8318	72	1	asian	NORP
ajfa-8318	72	2	finance & accounting	ORG
ajfa-8318	72	3	1946-052x 2015	MONEY
ajfa-8318	73	1	7	CARDINAL
ajfa-8318	73	2	2 125	CARDINAL
ajfa-8318	73	3	clayton et al. 2005	PERSON
ajfa-8318	74	1	rem	ORG
ajfa-8318	74	2	second	ORDINAL
ajfa-8318	75	1	3	CARDINAL
ajfa-8318	75	2	3.1	CARDINAL
ajfa-8318	75	3	rem	ORG
ajfa-8318	75	4	one	CARDINAL
ajfa-8318	76	1	1	CARDINAL
ajfa-8318	76	2	2006	DATE
ajfa-8318	76	3	2010	DATE
ajfa-8318	77	1	remi	PERSON
ajfa-8318	77	2	t=	PERSON
ajfa-8318	77	3	t + β2 dai	DATE
ajfa-8318	77	4	t +	DATE
ajfa-8318	77	5	lnati	ORG
ajfa-8318	77	6	t +β4	GPE
ajfa-8318	77	7	levi	PERSON
ajfa-8318	77	8	t +	GPE
ajfa-8318	77	9	second	ORDINAL
ajfa-8318	77	10	rem	ORG
ajfa-8318	78	1	two	CARDINAL
ajfa-8318	78	2	2	CARDINAL
ajfa-8318	79	1	remi	PERSON
ajfa-8318	79	2	t + γ2	GPE
ajfa-8318	79	3	dai	ORG
ajfa-8318	79	4	lnati	ORG
ajfa-8318	79	5	t + γ4 mbi	GPE
ajfa-8318	79	6	t + γ6levi	GPE
ajfa-8318	79	7	2	CARDINAL
ajfa-8318	80	1	3.2	CARDINAL
ajfa-8318	80	2	3.2.1	CARDINAL
ajfa-8318	80	3	rem	ORG
ajfa-8318	80	4	1998	DATE
ajfa-8318	80	5	2006	DATE
ajfa-8318	80	6	ab_prod	NORP
ajfa-8318	80	7	ab_disexp	PERSON
ajfa-8318	80	8	rem	ORG
ajfa-8318	81	1	first	ORDINAL
ajfa-8318	82	1	second	ORDINAL
ajfa-8318	83	1	third	ORDINAL
ajfa-8318	85	1	cfo	ORG
ajfa-8318	85	2	3	CARDINAL
ajfa-8318	85	3	each year	DATE
ajfa-8318	86	1	-1	ORG
ajfa-8318	87	1	asian	NORP
ajfa-8318	87	2	finance & accounting	ORG
ajfa-8318	87	3	1946-052x 2015	MONEY
ajfa-8318	87	4	7	CARDINAL
ajfa-8318	87	5	2 126	CARDINAL
ajfa-8318	87	6	0 1 2 3	QUANTITY
ajfa-8318	87	7	-1	ORG
ajfa-8318	87	8	-1	ORG
ajfa-8318	87	9	-1	ORG
ajfa-8318	88	1	1i	CARDINAL
ajfa-8318	95	1	t cfo sales	ORG
ajfa-8318	98	1	3	CARDINAL
ajfa-8318	98	2	fiscal year	DATE
ajfa-8318	98	3	year t	DATE
ajfa-8318	98	4	t-1	ORG
ajfa-8318	98	5	the beginning of year	DATE
ajfa-8318	98	6	year	DATE
ajfa-8318	98	7	year t	DATE
ajfa-8318	98	8	t-1.	ORG
ajfa-8318	99	1	second	ORDINAL
ajfa-8318	99	2	ab_prod	GPE
ajfa-8318	100	1	4	CARDINAL
ajfa-8318	100	2	∆inv	GPE
ajfa-8318	100	3	the year	DATE
ajfa-8318	101	1	5	CARDINAL
ajfa-8318	101	2	6	CARDINAL
ajfa-8318	102	1	-1	ORG
ajfa-8318	102	2	0 1 2 3 4	QUANTITY
ajfa-8318	102	3	-1	ORG
ajfa-8318	102	4	-1	ORG
ajfa-8318	102	5	-1	ORG
ajfa-8318	103	1	1	CARDINAL
ajfa-8318	118	1	4	CARDINAL
ajfa-8318	118	2	0 1 2	CARDINAL
ajfa-8318	118	3	-1	ORG
ajfa-8318	118	4	-1	ORG
ajfa-8318	119	1	1i	CARDINAL
ajfa-8318	125	1	5	CARDINAL
ajfa-8318	125	2	0 1 2 3	QUANTITY
ajfa-8318	125	3	-1	ORG
ajfa-8318	125	4	-1	ORG
ajfa-8318	125	5	-1	ORG
ajfa-8318	126	1	1i	CARDINAL
ajfa-8318	133	1	ε δ δ δ =	ORG
ajfa-8318	135	1	6	CARDINAL
ajfa-8318	135	2	fiscal year	DATE
ajfa-8318	135	3	cogsi	GPE
ajfa-8318	135	4	year	DATE
ajfa-8318	135	5	∆invi	PERSON
ajfa-8318	135	6	year t	DATE
ajfa-8318	135	7	third	ORDINAL
ajfa-8318	135	8	rem	PERSON
ajfa-8318	135	9	ab_disexp	PERSON
ajfa-8318	136	1	7	CARDINAL
ajfa-8318	136	2	each year	DATE
ajfa-8318	138	1	-1	ORG
ajfa-8318	139	1	0 1 2	CARDINAL
ajfa-8318	139	2	-1	ORG
ajfa-8318	139	3	-1	ORG
ajfa-8318	140	1	1i	CARDINAL
ajfa-8318	146	1	finance & accounting	ORG
ajfa-8318	146	2	1946-052x 2015	MONEY
ajfa-8318	146	3	7	CARDINAL
ajfa-8318	146	4	2 127	CARDINAL
ajfa-8318	146	5	fiscal year	DATE
ajfa-8318	147	1	t-1	ORG
ajfa-8318	147	2	the beginning of year	DATE
ajfa-8318	147	3	three	CARDINAL
ajfa-8318	147	4	ab_prod	GPE
ajfa-8318	147	5	ab_disexp	PERSON
ajfa-8318	147	6	rem	ORG
ajfa-8318	147	7	3.2.2	CARDINAL
ajfa-8318	147	8	1	CARDINAL
ajfa-8318	148	1	1	CARDINAL
ajfa-8318	148	2	year t	DATE
ajfa-8318	148	3	0	CARDINAL
ajfa-8318	149	1	rem	ORG
ajfa-8318	150	1	1999	DATE
ajfa-8318	150	2	2003	DATE
ajfa-8318	151	1	warner	ORG
ajfa-8318	151	2	1980	DATE
ajfa-8318	151	3	three-day	DATE
ajfa-8318	151	4	one day	DATE
ajfa-8318	152	1	three-day	DATE
ajfa-8318	152	2	1968	DATE
ajfa-8318	153	1	two	CARDINAL
ajfa-8318	153	2	2	CARDINAL
ajfa-8318	153	3	rem	ORG
ajfa-8318	153	4	γ1<0	ORG
ajfa-8318	154	1	two	CARDINAL
ajfa-8318	155	1	2	CARDINAL
ajfa-8318	155	2	two	CARDINAL
ajfa-8318	155	3	rem	ORG
ajfa-8318	156	1	two	CARDINAL
ajfa-8318	157	1	3.2.3	CARDINAL
ajfa-8318	157	2	rem	ORG
ajfa-8318	157	3	aem	ORG
ajfa-8318	157	4	2006	DATE
ajfa-8318	157	5	cohen	PERSON
ajfa-8318	157	6	zarowin 2010	DATE
ajfa-8318	157	7	gunny 2010	DATE
ajfa-8318	157	8	zang 2012	PERSON
ajfa-8318	157	9	aem	ORG
ajfa-8318	157	10	rem	ORG
ajfa-8318	157	11	aem	ORG
ajfa-8318	157	12	aem	ORG
ajfa-8318	157	13	1991	DATE
ajfa-8318	157	14	kothari et al 2005	PERSON
ajfa-8318	157	15	asian journal of finance & accounting	ORG
ajfa-8318	157	16	1946-052x 2015	MONEY
ajfa-8318	157	17	7	CARDINAL
ajfa-8318	157	18	2 128	CARDINAL
ajfa-8318	157	19	rem	PERSON
ajfa-8318	157	20	2006	DATE
ajfa-8318	157	21	the beginning of the year	DATE
ajfa-8318	158	1	2006	DATE
ajfa-8318	158	2	gunny 2010	DATE
ajfa-8318	158	3	zang 2012	PERSON
ajfa-8318	159	1	three	CARDINAL
ajfa-8318	159	2	rem	ORG
ajfa-8318	159	3	2006	DATE
ajfa-8318	160	1	1986	DATE
ajfa-8318	162	1	big4	PERSON
ajfa-8318	162	2	1	CARDINAL
ajfa-8318	162	3	one	CARDINAL
ajfa-8318	162	4	four	CARDINAL
ajfa-8318	162	5	0	CARDINAL
ajfa-8318	163	1	four	CARDINAL
ajfa-8318	163	2	rem	ORG
ajfa-8318	163	3	aem	ORG
ajfa-8318	163	4	aem	ORG
ajfa-8318	163	5	rem	ORG
ajfa-8318	163	6	chi et al.	PERSON
ajfa-8318	163	7	2011	DATE
ajfa-8318	163	8	zang 2012	PERSON
ajfa-8318	164	1	aem	ORG
ajfa-8318	164	2	cohen	ORG
ajfa-8318	164	3	zarowin 2010	DATE
ajfa-8318	164	4	zang 2012	PERSON
ajfa-8318	165	1	1	CARDINAL
ajfa-8318	165	2	2833-2836	DATE
ajfa-8318	165	3	3570-3577	CARDINAL
ajfa-8318	165	4	3600-3674	CARDINAL
ajfa-8318	165	5	7371-7379	DATE
ajfa-8318	165	6	8731-8734	DATE
ajfa-8318	165	7	0	CARDINAL
ajfa-8318	166	1	3.3	CARDINAL
ajfa-8318	167	1	2,418	CARDINAL
ajfa-8318	167	2	2003	DATE
ajfa-8318	167	3	2012	DATE
ajfa-8318	168	1	2003	DATE
ajfa-8318	168	2	cohen et al	PERSON
ajfa-8318	169	1	2008	DATE
ajfa-8318	169	2	rem	ORG
ajfa-8318	170	1	6000	CARDINAL
ajfa-8318	170	2	6500	CARDINAL
ajfa-8318	170	3	4400 to 5000	CARDINAL
ajfa-8318	170	4	9000	CARDINAL
ajfa-8318	170	5	rem	ORG
ajfa-8318	171	1	two	CARDINAL
ajfa-8318	171	2	one	CARDINAL
ajfa-8318	171	3	2,339	CARDINAL
ajfa-8318	172	1	two	CARDINAL
ajfa-8318	172	2	1,241	CARDINAL
ajfa-8318	172	3	1,178	CARDINAL
ajfa-8318	173	1	4	CARDINAL
ajfa-8318	173	2	4.1	CARDINAL
ajfa-8318	173	3	1	CARDINAL
ajfa-8318	174	1	rem	ORG
ajfa-8318	175	1	rem	PERSON
ajfa-8318	176	1	three-day	DATE
ajfa-8318	176	2	0.0015	CARDINAL
ajfa-8318	176	3	0.0003	CARDINAL
ajfa-8318	176	4	the asian journal of finance & accounting	ORG
ajfa-8318	176	5	1946-052x 2015	MONEY
ajfa-8318	176	6	7	CARDINAL
ajfa-8318	177	1	2 129	CARDINAL
ajfa-8318	181	1	1	CARDINAL
ajfa-8318	182	1	1,178	CARDINAL
ajfa-8318	183	1	1	CARDINAL
ajfa-8318	183	2	descriptive statistics	ORG
ajfa-8318	183	3	2	CARDINAL
ajfa-8318	184	1	0.19	CARDINAL
ajfa-8318	184	2	ab_prod -0.0343	PERSON
ajfa-8318	184	3	0.1488	CARDINAL
ajfa-8318	186	1	0.0535	CARDINAL
ajfa-8318	186	2	0.0015	CARDINAL
ajfa-8318	186	3	7.2447	ORG
ajfa-8318	186	4	1.6687	CARDINAL
ajfa-8318	186	5	2.1113	MONEY
ajfa-8318	186	6	2.8625	MONEY
ajfa-8318	186	7	0.0247	CARDINAL
ajfa-8318	187	1	0.2702 0.0000	MONEY
ajfa-8318	187	2	-1	ORG
ajfa-8318	187	3	two	CARDINAL
ajfa-8318	187	4	rem	ORG
ajfa-8318	187	5	2	CARDINAL
ajfa-8318	187	6	ab_prod	GPE
ajfa-8318	187	7	ab_disexp	PERSON
ajfa-8318	187	8	1	CARDINAL
ajfa-8318	187	9	0	CARDINAL
ajfa-8318	187	10	three-day	DATE
ajfa-8318	188	1	the beginning of the year	DATE
ajfa-8318	188	2	1	CARDINAL
ajfa-8318	188	3	one	CARDINAL
ajfa-8318	188	4	four	CARDINAL
ajfa-8318	188	5	0	CARDINAL
ajfa-8318	188	6	1	CARDINAL
ajfa-8318	188	7	2833-2836	DATE
ajfa-8318	188	8	3570-3577	CARDINAL
ajfa-8318	188	9	3600-3674	CARDINAL
ajfa-8318	188	10	7371-7379	DATE
ajfa-8318	188	11	8731-8734	DATE
ajfa-8318	188	12	0	CARDINAL
ajfa-8318	189	1	4.2	CARDINAL
ajfa-8318	189	2	2	CARDINAL
ajfa-8318	189	3	rem	ORG
ajfa-8318	190	1	between 11% and 49%	PERCENT
ajfa-8318	190	2	1%	PERCENT
ajfa-8318	191	1	sum_rem	GPE
ajfa-8318	191	2	ab_prod	GPE
ajfa-8318	191	3	ab_disexp	PERSON
ajfa-8318	192	1	ab_prod	GPE
ajfa-8318	192	2	ab_disexp asian journal of finance & accounting issn	ORG
ajfa-8318	192	3	1946-052x 2015	MONEY
ajfa-8318	192	4	7	CARDINAL
ajfa-8318	192	5	2 130	CARDINAL
ajfa-8318	192	6	0.005	DATE
ajfa-8318	193	1	2006	DATE
ajfa-8318	194	1	rem	ORG
ajfa-8318	195	1	rem	PERSON
ajfa-8318	195	2	aem	ORG
ajfa-8318	195	3	rem	PERSON
ajfa-8318	196	1	rem	PERSON
ajfa-8318	197	1	lnat	ORG
ajfa-8318	197	2	ab_prod	GPE
ajfa-8318	197	3	ab_disexp	PERSON
ajfa-8318	198	1	rem	PERSON
ajfa-8318	198	2	ab_prod	GPE
ajfa-8318	199	1	rem	ORG
ajfa-8318	199	2	aem	ORG
ajfa-8318	200	1	rem	ORG
ajfa-8318	200	2	2006	DATE
ajfa-8318	200	3	matsuura 2008	PERSON
ajfa-8318	201	1	big4	PERSON
ajfa-8318	201	2	rem	ORG
ajfa-8318	201	3	one	CARDINAL
ajfa-8318	201	4	four	CARDINAL
ajfa-8318	201	5	aem	ORG
ajfa-8318	201	6	rem	ORG
ajfa-8318	202	1	vifs	PERSON
ajfa-8318	202	2	2.3	CARDINAL
ajfa-8318	203	1	one	CARDINAL
ajfa-8318	204	1	2	CARDINAL
ajfa-8318	204	2	the succession year	DATE
ajfa-8318	205	1	ab_prod	GPE
ajfa-8318	206	1	0.009	CARDINAL
ajfa-8318	206	2	0.91	CARDINAL
ajfa-8318	206	3	0.75	CARDINAL
ajfa-8318	208	1	0.005	CARDINAL
ajfa-8318	210	1	-3.07	ORG
ajfa-8318	210	2	1.88	CARDINAL
ajfa-8318	212	1	0.773	CARDINAL
ajfa-8318	212	2	0.539	CARDINAL
ajfa-8318	212	3	14.61	CARDINAL
ajfa-8318	212	4	25.74	CARDINAL
ajfa-8318	212	5	9.55	CARDINAL
ajfa-8318	212	6	4.15	CARDINAL
ajfa-8318	216	1	0.011	CARDINAL
ajfa-8318	216	2	-1.75	ORG
ajfa-8318	216	3	4.65	CARDINAL
ajfa-8318	220	1	0.159	CARDINAL
ajfa-8318	220	2	-3.60	DATE
ajfa-8318	220	3	4.46	CARDINAL
ajfa-8318	221	1	0.110	CARDINAL
ajfa-8318	221	2	0.102	CARDINAL
ajfa-8318	221	3	12.63	CARDINAL
ajfa-8318	221	4	12.5	CARDINAL
ajfa-8318	221	5	11.25	CARDINAL
ajfa-8318	221	6	5.18	CARDINAL
ajfa-8318	222	1	0.015	CARDINAL
ajfa-8318	222	2	0.79	CARDINAL
ajfa-8318	222	3	2.12	CARDINAL
ajfa-8318	222	4	1.44	CARDINAL
ajfa-8318	223	1	0.019	CARDINAL
ajfa-8318	223	2	2.40 ) year	DATE
ajfa-8318	226	1	61.21	CARDINAL
ajfa-8318	227	1	132.08	CARDINAL
ajfa-8318	227	2	48.50	CARDINAL
ajfa-8318	228	1	18.26	CARDINAL
ajfa-8318	228	2	30.45 %	PERCENT
ajfa-8318	228	3	48.80 %	PERCENT
ajfa-8318	228	4	25.67 %	PERCENT
ajfa-8318	228	5	11.15 %	PERCENT
ajfa-8318	228	6	asian journal of finance & accounting	ORG
ajfa-8318	228	7	1946-052x 2015	MONEY
ajfa-8318	228	8	7	CARDINAL
ajfa-8318	228	9	2	CARDINAL
ajfa-8318	228	10	-1	ORG
ajfa-8318	228	11	rem	ORG
ajfa-8318	228	12	2	CARDINAL
ajfa-8318	228	13	0.10	CARDINAL
ajfa-8318	228	14	0.05	CARDINAL
ajfa-8318	228	15	0.01	CARDINAL
ajfa-8318	228	16	one	CARDINAL
ajfa-8318	228	17	two	CARDINAL
ajfa-8318	229	1	3an	ORDINAL
ajfa-8318	229	2	vifs	PERSON
ajfa-8318	229	3	vifs	PERSON
ajfa-8318	229	4	2.3	CARDINAL
ajfa-8318	230	1	4variable	CARDINAL
ajfa-8318	230	2	1	CARDINAL
ajfa-8318	231	1	4.2.2	CARDINAL
ajfa-8318	231	2	3	CARDINAL
ajfa-8318	231	3	two	CARDINAL
ajfa-8318	232	1	1%	PERCENT
ajfa-8318	232	2	between 10% and 53%	PERCENT
ajfa-8318	233	1	three	CARDINAL
ajfa-8318	234	1	first	ORDINAL
ajfa-8318	234	2	2	CARDINAL
ajfa-8318	235	1	1%	PERCENT
ajfa-8318	235	2	rem	PERSON
ajfa-8318	235	3	two	CARDINAL
ajfa-8318	236	1	two	CARDINAL
ajfa-8318	237	1	2	CARDINAL
ajfa-8318	237	2	0.430	CARDINAL
ajfa-8318	237	3	5%	PERCENT
ajfa-8318	238	1	3	CARDINAL
ajfa-8318	238	2	1%	PERCENT
ajfa-8318	239	1	two	CARDINAL
ajfa-8318	239	2	rem	PERSON
ajfa-8318	239	3	1%	PERCENT
ajfa-8318	240	1	two	CARDINAL
ajfa-8318	241	1	3	CARDINAL
ajfa-8318	241	2	three	CARDINAL
ajfa-8318	241	3	rem	ORG
ajfa-8318	242	1	ab_prod	NORP
ajfa-8318	242	2	ab_disexp	PERSON
ajfa-8318	244	1	two	CARDINAL
ajfa-8318	244	2	rem	PERSON
ajfa-8318	244	3	ab_prod	GPE
ajfa-8318	244	4	ab_disexp	PERSON
ajfa-8318	245	1	two	CARDINAL
ajfa-8318	246	1	3	CARDINAL
ajfa-8318	246	2	2	CARDINAL
ajfa-8318	246	3	asian	NORP
ajfa-8318	246	4	finance & accounting	ORG
ajfa-8318	246	5	1946-052x 2015	MONEY
ajfa-8318	247	1	7	CARDINAL
ajfa-8318	247	2	2 132	CARDINAL
ajfa-8318	247	3	3	CARDINAL
ajfa-8318	247	4	the succession year	DATE
ajfa-8318	247	5	coef	GPE
ajfa-8318	249	1	0.091	CARDINAL
ajfa-8318	249	2	0.85	CARDINAL
ajfa-8318	252	1	1.199	CARDINAL
ajfa-8318	252	2	2.08	CARDINAL
ajfa-8318	252	3	3.66	CARDINAL
ajfa-8318	253	1	1.855	CARDINAL
ajfa-8318	253	2	1.334	CARDINAL
ajfa-8318	253	3	0.521	CARDINAL
ajfa-8318	253	4	10.45	CARDINAL
ajfa-8318	253	5	8.35	CARDINAL
ajfa-8318	253	6	5.73	CARDINAL
ajfa-8318	253	7	1.62	CARDINAL
ajfa-8318	254	1	0.002 0.002 -0.001 0.003	CARDINAL
ajfa-8318	254	2	0.29	CARDINAL
ajfa-8318	254	3	0.23	CARDINAL
ajfa-8318	254	4	0.24	CARDINAL
ajfa-8318	257	1	-8.80	ORG
ajfa-8318	261	1	0.017	CARDINAL
ajfa-8318	261	2	0.12	CARDINAL
ajfa-8318	262	1	0.312	CARDINAL
ajfa-8318	262	2	0.448	CARDINAL
ajfa-8318	262	3	7.65	CARDINAL
ajfa-8318	262	4	4.84	CARDINAL
ajfa-8318	262	5	6.48	CARDINAL
ajfa-8318	262	6	1.20	CARDINAL
ajfa-8318	262	7	1.11	CARDINAL
ajfa-8318	262	8	0.63	CARDINAL
ajfa-8318	262	9	0.17	CARDINAL
ajfa-8318	266	1	0.023	CARDINAL
ajfa-8318	266	2	0.66	CARDINAL
ajfa-8318	266	3	1,178	CARDINAL
ajfa-8318	268	1	28.29	CARDINAL
ajfa-8318	269	1	16.16	CARDINAL
ajfa-8318	269	2	13.83	CARDINAL
ajfa-8318	269	3	28.27 %	PERCENT
ajfa-8318	269	4	30.72 %	PERCENT
ajfa-8318	269	5	26.82 %	PERCENT
ajfa-8318	269	6	operations1	GPE
ajfa-8318	271	1	0.185	CARDINAL
ajfa-8318	271	2	2.65	CARDINAL
ajfa-8318	271	3	-0.76	ORG
ajfa-8318	271	4	2.42	CARDINAL
ajfa-8318	273	1	2.28	CARDINAL
ajfa-8318	273	2	4.24	CARDINAL
ajfa-8318	273	3	expenses1	GPE
ajfa-8318	273	4	+ 0.041	DATE
ajfa-8318	273	5	0.341	CARDINAL
ajfa-8318	273	6	0.29	CARDINAL
ajfa-8318	273	7	1.62	CARDINAL
ajfa-8318	273	8	1	CARDINAL
ajfa-8318	273	9	-1	ORG
ajfa-8318	273	10	rem	ORG
ajfa-8318	273	11	2	CARDINAL
ajfa-8318	273	12	0.10	CARDINAL
ajfa-8318	273	13	0.05	CARDINAL
ajfa-8318	273	14	0.01	CARDINAL
ajfa-8318	273	15	one	CARDINAL
ajfa-8318	273	16	two	CARDINAL
ajfa-8318	274	1	3an	ORDINAL
ajfa-8318	274	2	vifs	PERSON
ajfa-8318	274	3	2.3	CARDINAL
ajfa-8318	275	1	1	CARDINAL
ajfa-8318	275	2	4.3	CARDINAL
ajfa-8318	275	3	rem	PERSON
ajfa-8318	275	4	1	CARDINAL
ajfa-8318	275	5	one	CARDINAL
ajfa-8318	275	6	2006	DATE
ajfa-8318	276	1	2	CARDINAL
ajfa-8318	276	2	two	CARDINAL
ajfa-8318	276	3	asian	NORP
ajfa-8318	276	4	finance & accounting	ORG
ajfa-8318	276	5	1946-052x 2015	MONEY
ajfa-8318	277	1	7	CARDINAL
ajfa-8318	277	2	2 133	CARDINAL
ajfa-8318	277	3	2010	DATE
ajfa-8318	279	1	geiger	PERSON
ajfa-8318	279	2	2006	DATE
ajfa-8318	279	3	t-1	ORG
ajfa-8318	280	1	4	CARDINAL
ajfa-8318	281	1	2	CARDINAL
ajfa-8318	281	2	rem	ORG
ajfa-8318	282	1	two	CARDINAL
ajfa-8318	282	2	rem	ORG
ajfa-8318	284	1	3	CARDINAL
ajfa-8318	284	2	rem	PERSON
ajfa-8318	285	1	one	CARDINAL
ajfa-8318	285	2	two	CARDINAL
ajfa-8318	286	1	4	CARDINAL
ajfa-8318	286	2	δab_prod δab_disexp suc	PERSON
ajfa-8318	289	1	n=1,137	ORG
ajfa-8318	290	1	-0.50	ORG
ajfa-8318	290	2	two	CARDINAL
ajfa-8318	290	3	n=1,137	ORG
ajfa-8318	290	4	coef	GPE
ajfa-8318	291	1	wald	ORG
ajfa-8318	291	2	0.345	CARDINAL
ajfa-8318	292	1	0.065 0.226	CARDINAL
ajfa-8318	292	2	0.055	CARDINAL
ajfa-8318	292	3	2.27	CARDINAL
ajfa-8318	292	4	1.14	CARDINAL
ajfa-8318	292	5	2.66	CARDINAL
ajfa-8318	292	6	0.65	CARDINAL
ajfa-8318	292	7	1	CARDINAL
ajfa-8318	292	8	0.10	CARDINAL
ajfa-8318	292	9	0.05	CARDINAL
ajfa-8318	292	10	0.01	CARDINAL
ajfa-8318	292	11	one	CARDINAL
ajfa-8318	292	12	two	CARDINAL
ajfa-8318	293	1	2	CARDINAL
ajfa-8318	293	2	vifs	PERSON
ajfa-8318	293	3	vifs	PERSON
ajfa-8318	293	4	3.0	CARDINAL
ajfa-8318	294	1	3	CARDINAL
ajfa-8318	294	2	δab_prod	PERSON
ajfa-8318	294	3	δab_prod	PERSON
ajfa-8318	294	4	1	CARDINAL
ajfa-8318	294	5	5	CARDINAL
ajfa-8318	294	6	the past decade	DATE
ajfa-8318	296	1	rem	ORG
ajfa-8318	297	1	aem	ORG
ajfa-8318	297	2	rem	ORG
ajfa-8318	297	3	asian	NORP
ajfa-8318	297	4	finance & accounting	ORG
ajfa-8318	297	5	1946-052x 2015	MONEY
ajfa-8318	298	1	7	CARDINAL
ajfa-8318	298	2	2 134	CARDINAL
ajfa-8318	299	1	rem	ORG
ajfa-8318	300	1	their first year	DATE
ajfa-8318	300	2	rem	ORG
ajfa-8318	303	1	ali a.	PERSON
ajfa-8318	303	2	& zhang	PERSON
ajfa-8318	303	3	w.	PERSON
ajfa-8318	303	4	2013	DATE
ajfa-8318	305	1	university of texas	ORG
ajfa-8318	305	2	dallas	GPE
ajfa-8318	306	1	http://dx.doi.org/10.2139/ssrn.2060119 aono	PERSON
ajfa-8318	306	2	j. y.,	ORG
ajfa-8318	306	3	& guan	ORG
ajfa-8318	306	4	l.	GPE
ajfa-8318	306	5	2007	DATE
ajfa-8318	308	1	20	CARDINAL
ajfa-8318	308	2	205	CARDINAL
ajfa-8318	309	1	http://dx.doi.org/10.1016/s1052-0457(07)00212-3	NORP
ajfa-8318	309	2	d., & hayn	ORG
ajfa-8318	309	3	2002	DATE
ajfa-8318	311	1	33	DATE
ajfa-8318	311	2	173	CARDINAL
ajfa-8318	312	1	http://dx.doi.org/10.1016/s0165-4101(02)00045-9 beatty	PERSON
ajfa-8318	312	2	r. p.	PERSON
ajfa-8318	312	3	& zajac	ORG
ajfa-8318	312	4	e. j.	PERSON
ajfa-8318	312	5	1987	DATE
ajfa-8318	314	1	8	CARDINAL
ajfa-8318	314	2	305	CARDINAL
ajfa-8318	315	1	w.	PERSON
ajfa-8318	315	2	1968	DATE
ajfa-8318	316	1	annual	DATE
ajfa-8318	317	1	journal of accounting research	ORG
ajfa-8318	317	2	67	CARDINAL
ajfa-8318	318	1	s., & libby	ORG
ajfa-8318	318	2	2005	DATE
ajfa-8318	320	1	80	CARDINAL
ajfa-8318	320	2	1-20	CARDINAL
ajfa-8318	321	1	http://dx.doi.org/10.2308/accr.2005.80.1.1	NORP
ajfa-8318	321	2	s. j., & warner	PERSON
ajfa-8318	321	3	j. b.	PERSON
ajfa-8318	321	4	1980	DATE
ajfa-8318	323	1	journal of financial economics	ORG
ajfa-8318	323	2	8	CARDINAL
ajfa-8318	323	3	205	CARDINAL
ajfa-8318	324	1	http://dx.doi.org/10.1016/0304-405x(80)90002-1 burgstahler	PERSON
ajfa-8318	324	2	d., & dichev	ORG
ajfa-8318	324	3	i. (1997	ORG
ajfa-8318	326	1	24	CARDINAL
ajfa-8318	326	2	99	CARDINAL
ajfa-8318	327	1	myers	GPE
ajfa-8318	327	2	l. a., & omer	PERSON
ajfa-8318	327	3	t. c.	GPE
ajfa-8318	327	4	2012	DATE
ajfa-8318	330	1	29(3	CARDINAL
ajfa-8318	330	2	956	CARDINAL
ajfa-8318	331	1	j. v.	PERSON
ajfa-8318	331	2	c. w.	PERSON
ajfa-8318	331	3	klein	GPE
ajfa-8318	331	4	a., & neal	ORG
ajfa-8318	331	5	t. l.	PERSON
ajfa-8318	331	6	2010	DATE
ajfa-8318	332	1	asian	NORP
ajfa-8318	332	2	finance & accounting	ORG
ajfa-8318	332	3	1946-052x 2015	MONEY
ajfa-8318	332	4	7	CARDINAL
ajfa-8318	332	5	2 135	CARDINAL
ajfa-8318	333	1	the university of tennessee	ORG
ajfa-8318	334	1	chi	GPE
ajfa-8318	334	2	w.	PERSON
ajfa-8318	334	3	lisic	ORG
ajfa-8318	334	4	l. l.	PERSON
ajfa-8318	334	5	m. (	PERSON
ajfa-8318	334	6	2011	DATE
ajfa-8318	336	1	25(2	CARDINAL
ajfa-8318	336	2	315	CARDINAL
ajfa-8318	337	1	m.	GPE
ajfa-8318	337	2	hartzell	PERSON
ajfa-8318	337	3	j., & rosenberg	ORG
ajfa-8318	337	4	j. (2005	GPE
ajfa-8318	339	1	78	DATE
ajfa-8318	339	2	1779-1808	DATE
ajfa-8318	340	1	http://dx.doi.org/10.1086/431442 cohen	PERSON
ajfa-8318	340	2	d.	NORP
ajfa-8318	340	3	t.	GPE
ajfa-8318	340	4	2008	DATE
ajfa-8318	342	1	757-787	CARDINAL
ajfa-8318	343	1	cohen	PERSON
ajfa-8318	343	2	d. a.	PERSON
ajfa-8318	343	3	2010	DATE
ajfa-8318	345	1	50	CARDINAL
ajfa-8318	345	2	2-19	DATE
ajfa-8318	346	1	http://dx.doi.org/10.1016/j.jacceco.2010.01.002 davidson iii	PERSON
ajfa-8318	346	2	w. p.	PERSON
ajfa-8318	346	3	kim	PERSON
ajfa-8318	346	4	y. s.	PERSON
ajfa-8318	348	1	47	DATE
ajfa-8318	348	2	267-275	CARDINAL
ajfa-8318	349	1	p. m.	PERSON
ajfa-8318	349	2	kothari	PERSON
ajfa-8318	349	3	s. p., & watts	PERSON
ajfa-8318	349	4	r. l.	PERSON
ajfa-8318	349	5	1998	DATE
ajfa-8318	351	1	25(2	CARDINAL
ajfa-8318	351	2	133	CARDINAL
ajfa-8318	352	1	http://dx.doi.org/10.1016/s0165-4101(98)00020-2 demerjian	PERSON
ajfa-8318	352	2	b., & mcvay	ORG
ajfa-8318	352	3	s.	GPE
ajfa-8318	352	4	2012	DATE
ajfa-8318	354	1	58(7	CARDINAL
ajfa-8318	354	2	1229-1248	CARDINAL
ajfa-8318	355	1	francis	PERSON
ajfa-8318	355	2	j., huang	PERSON
ajfa-8318	355	3	a. h.	PERSON
ajfa-8318	355	4	s., & zang	ORG
ajfa-8318	355	5	a. y.	PERSON
ajfa-8318	355	6	2008	DATE
ajfa-8318	357	1	25	CARDINAL
ajfa-8318	357	2	109	CARDINAL
ajfa-8318	358	1	e. p. h.	PERSON
ajfa-8318	358	2	1990	DATE
ajfa-8318	360	1	19	CARDINAL
ajfa-8318	360	2	60-75	CARDINAL
ajfa-8318	361	1	geiger	PERSON
ajfa-8318	361	2	m. a.	PERSON
ajfa-8318	361	3	d. s.	PERSON
ajfa-8318	361	4	2006	DATE
ajfa-8318	364	1	81	DATE
ajfa-8318	364	2	781	CARDINAL
ajfa-8318	365	1	j.	PERSON
ajfa-8318	365	2	mather	PERSON
ajfa-8318	365	3	& ramsay	ORG
ajfa-8318	365	4	a.	PERSON
ajfa-8318	365	5	2003	DATE
ajfa-8318	367	1	abacus	GPE
ajfa-8318	367	2	39	DATE
ajfa-8318	367	3	95	CARDINAL
ajfa-8318	368	1	http://dx.doi.org/10.1111/1467-6281.00122 graham	PERSON
ajfa-8318	368	2	j.	GPE
ajfa-8318	368	3	harvey	GPE
ajfa-8318	368	4	s. (2005	ORG
ajfa-8318	370	1	40	DATE
ajfa-8318	370	2	3-73	CARDINAL
ajfa-8318	371	1	http://dx.doi.org/10.1016/j.jacceco.2005.01.002	ORDINAL
ajfa-8318	371	2	asian	NORP
ajfa-8318	371	3	finance & accounting	ORG
ajfa-8318	371	4	1946-052x 2015	MONEY
ajfa-8318	371	5	7	CARDINAL
ajfa-8318	371	6	2 136	CARDINAL
ajfa-8318	371	7	k. a.	PERSON
ajfa-8318	371	8	2010	DATE
ajfa-8318	373	1	27	CARDINAL
ajfa-8318	373	2	855	CARDINAL
ajfa-8318	374	1	m., & wahlen	ORG
ajfa-8318	374	2	j. m.	PERSON
ajfa-8318	374	3	1999	DATE
ajfa-8318	376	1	13	CARDINAL
ajfa-8318	376	2	365	CARDINAL
ajfa-8318	377	1	1999	DATE
ajfa-8318	379	1	66	CARDINAL
ajfa-8318	379	2	183	CARDINAL
ajfa-8318	380	1	http://dx.doi.org/10.1111/1467-937x.00083 huson	PERSON
ajfa-8318	380	2	m. r.	PERSON
ajfa-8318	380	3	malatesta	GPE
ajfa-8318	380	4	p. h., & parrino	ORG
ajfa-8318	380	5	2004	DATE
ajfa-8318	382	1	journal of financial economics	ORG
ajfa-8318	382	2	74	DATE
ajfa-8318	382	3	273	CARDINAL
ajfa-8318	383	1	http://dx.doi.org/10.1016/j.jfineco.2003.08.002 johnson	PERSON
ajfa-8318	383	2	e. n.	PERSON
ajfa-8318	383	3	g. m.	PERSON
ajfa-8318	383	4	s., & walker	ORG
ajfa-8318	383	5	k. b.	PERSON
ajfa-8318	383	6	2012	DATE
ajfa-8318	385	1	29(3	CARDINAL
ajfa-8318	385	2	910	CARDINAL
ajfa-8318	386	1	jones	PERSON
ajfa-8318	386	2	j. (	PERSON
ajfa-8318	386	3	1991	DATE
ajfa-8318	388	1	journal of accounting research	ORG
ajfa-8318	388	2	autumn	DATE
ajfa-8318	388	3	193	CARDINAL
ajfa-8318	389	1	knous	GPE
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ajfa-8318	389	3	r. a.	PERSON
ajfa-8318	389	4	1992	DATE
ajfa-8318	391	1	journal of business ethics	ORG
ajfa-8318	391	2	11	CARDINAL
ajfa-8318	391	3	369	CARDINAL
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ajfa-8318	392	3	leone	ORG
ajfa-8318	392	4	a. j., & wasley	PERSON
ajfa-8318	392	5	c. e. (	PERSON
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ajfa-8318	394	1	39(1	CARDINAL
ajfa-8318	394	2	163	CARDINAL
ajfa-8318	395	1	http://dx.doi.org/10.1016/j.jacceco.2004.11.002 matsuura	PERSON
ajfa-8318	395	2	s. (2008	PERSON
ajfa-8318	397	1	journal of international business research	ORG
ajfa-8318	397	2	7(3	CARDINAL
ajfa-8318	397	3	63	CARDINAL
ajfa-8318	398	1	t.	GPE
ajfa-8318	398	2	2003	DATE
ajfa-8318	400	1	journal of financial economics	ORG
ajfa-8318	400	2	68	CARDINAL
ajfa-8318	400	3	233	CARDINAL
ajfa-8318	401	1	pourciau, s.	PERSON
ajfa-8318	401	2	1993	DATE
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ajfa-8318	403	2	317	CARDINAL
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ajfa-8318	404	2	2006	DATE
ajfa-8318	406	1	42	DATE
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ajfa-8318	407	2	2010	DATE
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ajfa-8318	410	1	taylor	PERSON
ajfa-8318	410	2	g. k.	PERSON
ajfa-8318	410	3	r. z.	PERSON
ajfa-8318	410	4	2010	DATE
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ajfa-8318	412	2	128	CARDINAL
ajfa-8318	413	1	asian	NORP
ajfa-8318	413	2	finance & accounting	ORG
ajfa-8318	413	3	1946-052x 2015	MONEY
ajfa-8318	413	4	7	CARDINAL
ajfa-8318	413	5	2 137	CARDINAL
ajfa-8318	413	6	http://dx.doi.org/10.1016/j.racreg.2010.07.008 warner	PERSON
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ajfa-8318	413	8	watts	GPE
ajfa-8318	413	9	r. l.	PERSON
ajfa-8318	413	10	k. h.	PERSON
ajfa-8318	413	11	1988	DATE
ajfa-8318	415	1	journal of financial economics	ORG
ajfa-8318	415	2	march	DATE
ajfa-8318	415	3	461	CARDINAL
ajfa-8318	416	1	http://dx.doi.org/10.1016/0304-405x(88)90054-2 zang	PERSON
ajfa-8318	416	2	2012	DATE
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ajfa-8318	419	1	http://dx.doi.org/10.2308/accr-10196 zhao	PERSON
ajfa-8318	419	2	chen	PERSON
ajfa-8318	419	3	k. h.	PERSON
ajfa-8318	419	4	m.	PERSON
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ajfa-8318	421	1	journal of accounting	ORG
ajfa-8318	421	2	31	CARDINAL
ajfa-8318	421	3	109	CARDINAL
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ajfa-8318	424	1	20	CARDINAL
ajfa-8318	424	2	187	CARDINAL