id	sid	eid	entity	type
ajfa-8550	1	1	microsoft	ORG
ajfa-8550	1	2	8550-31028	CARDINAL
ajfa-8550	1	3	2--writer2-	QUANTITY
ajfa-8550	1	4	asian	NORP
ajfa-8550	1	5	finance & accounting	ORG
ajfa-8550	1	6	1946-052x 2015	MONEY
ajfa-8550	1	7	7	CARDINAL
ajfa-8550	1	8	2	CARDINAL
ajfa-8550	1	9	239	CARDINAL
ajfa-8550	1	10	chinese	NORP
ajfa-8550	1	11	rui xiang	PERSON
ajfa-8550	1	12	sichuan university	ORG
ajfa-8550	1	13	chengdu	GPE
ajfa-8550	1	14	sichuan	GPE
ajfa-8550	1	15	china	GPE
ajfa-8550	1	16	610064	DATE
ajfa-8550	2	1	meng qin	PERSON
ajfa-8550	2	2	sichuan university	ORG
ajfa-8550	2	3	chengdu	GPE
ajfa-8550	2	4	sichuan	GPE
ajfa-8550	2	5	china	GPE
ajfa-8550	2	6	610064	DATE
ajfa-8550	3	1	mengqin@stu.scu.edu.cn craig	PERSON
ajfa-8550	3	2	peterson	PERSON
ajfa-8550	3	3	western michigan university	ORG
ajfa-8550	3	4	kalamazoo	GPE
ajfa-8550	3	5	49509	CARDINAL
ajfa-8550	3	6	nov. 9, 2015	DATE
ajfa-8550	3	7	dec. 14	DATE
ajfa-8550	3	8	2015	DATE
ajfa-8550	3	9	december 14, 2015	DATE
ajfa-8550	3	10	china	GPE
ajfa-8550	3	11	the period 2004 to 2007	DATE
ajfa-8550	4	1	asian	NORP
ajfa-8550	4	2	finance & accounting	ORG
ajfa-8550	4	3	1946-052x 2015	MONEY
ajfa-8550	4	4	7	CARDINAL
ajfa-8550	4	5	2	CARDINAL
ajfa-8550	4	6	240	CARDINAL
ajfa-8550	8	1	china	GPE
ajfa-8550	8	2	asian	NORP
ajfa-8550	8	3	finance & accounting	ORG
ajfa-8550	8	4	1946-052x 2015	MONEY
ajfa-8550	8	5	7	CARDINAL
ajfa-8550	8	6	2 ajfa.macrothink.org 241 1	TIME
ajfa-8550	9	1	china	GPE
ajfa-8550	9	2	the 1990s	DATE
ajfa-8550	10	1	the 1980s	DATE
ajfa-8550	10	2	1990	DATE
ajfa-8550	10	3	1991	DATE
ajfa-8550	10	4	shanghai	GPE
ajfa-8550	10	5	shenzhen	GPE
ajfa-8550	10	6	china	GPE
ajfa-8550	11	1	allen, qian & qian	ORG
ajfa-8550	11	2	2005	DATE
ajfa-8550	14	1	lin & lu	ORG
ajfa-8550	14	2	2009	DATE
ajfa-8550	18	1	107-204	CARDINAL
ajfa-8550	18	2	116	CARDINAL
ajfa-8550	19	1	745	CARDINAL
ajfa-8550	19	2	july 30, 2002	DATE
ajfa-8550	20	1	301	CARDINAL
ajfa-8550	20	2	3	CARDINAL
ajfa-8550	21	1	407	CARDINAL
ajfa-8550	21	2	at least one	CARDINAL
ajfa-8550	22	1	the securities regulatory commission	ORG
ajfa-8550	22	2	the national economics and trade commission	ORG
ajfa-8550	22	3	china	GPE
ajfa-8550	22	4	chinese	NORP
ajfa-8550	22	5	2002	DATE
ajfa-8550	23	1	6	CARDINAL
ajfa-8550	23	2	at least one	CARDINAL
ajfa-8550	25	1	china	GPE
ajfa-8550	25	2	u.s and	GPE
ajfa-8550	25	3	u.k.	GPE
ajfa-8550	26	1	the chinese board	ORG
ajfa-8550	26	2	pan, xia & yu, 2008	ORG
ajfa-8550	26	3	zhang & wang	ORG
ajfa-8550	26	4	2010	DATE
ajfa-8550	28	1	first	ORDINAL
ajfa-8550	29	1	second	ORDINAL
ajfa-8550	29	2	chinese	NORP
ajfa-8550	31	1	third	ORDINAL
ajfa-8550	31	2	at least one	CARDINAL
ajfa-8550	32	1	burke & mattis	ORG
ajfa-8550	32	2	2000	DATE
ajfa-8550	33	1	chinese	NORP
ajfa-8550	34	1	chinese	NORP
ajfa-8550	35	1	asian journal of finance & accounting	ORG
ajfa-8550	35	2	1946-052x 2015	MONEY
ajfa-8550	35	3	7	CARDINAL
ajfa-8550	35	4	2	CARDINAL
ajfa-8550	35	5	242	CARDINAL
ajfa-8550	35	6	china	GPE
ajfa-8550	35	7	the period 2004 to 2007	DATE
ajfa-8550	36	1	at least one	CARDINAL
ajfa-8550	37	1	four	CARDINAL
ajfa-8550	38	1	first	ORDINAL
ajfa-8550	38	2	china	GPE
ajfa-8550	39	1	china	GPE
ajfa-8550	39	2	2010	DATE
ajfa-8550	39	3	u.s.	GPE
ajfa-8550	40	1	china	GPE
ajfa-8550	40	2	u.s.	GPE
ajfa-8550	40	3	chinese	NORP
ajfa-8550	40	4	american	NORP
ajfa-8550	41	1	second	ORDINAL
ajfa-8550	42	1	third	ORDINAL
ajfa-8550	43	1	2	CARDINAL
ajfa-8550	43	2	abbott	GPE
ajfa-8550	43	3	parker, peters & raghunandan	ORG
ajfa-8550	43	4	2003	DATE
ajfa-8550	43	5	collier & gregory	ORG
ajfa-8550	43	6	1996	DATE
ajfa-8550	43	7	goddard & masters	ORG
ajfa-8550	43	8	2000	DATE
ajfa-8550	43	9	goodwin-stewart & kent	ORG
ajfa-8550	43	10	2006	DATE
ajfa-8550	44	1	one	CARDINAL
ajfa-8550	44	2	hours	TIME
ajfa-8550	44	3	abbott	GPE
ajfa-8550	45	1	gul &tsui	ORG
ajfa-8550	45	2	1997	DATE
ajfa-8550	45	3	mitra, hossain &deis	ORG
ajfa-8550	45	4	2007	DATE
ajfa-8550	45	5	tsui, jaggi& gul,2001	ORG
ajfa-8550	46	1	control（bedard, chtourou & courteau	ORG
ajfa-8550	46	2	2004	DATE
ajfa-8550	46	3	carcello & neal	ORG
ajfa-8550	46	4	2000	DATE
ajfa-8550	46	5	zhang, zhou & zhou,2007	ORG
ajfa-8550	47	1	segev& yosef	ORG
ajfa-8550	47	2	2012	DATE
ajfa-8550	47	3	2010	DATE
ajfa-8550	47	4	thiruvadi & huang	ORG
ajfa-8550	47	5	2011	DATE
ajfa-8550	47	6	u.s.	GPE
ajfa-8550	47	7	chinese	NORP
ajfa-8550	48	1	chinese	NORP
ajfa-8550	48	2	xia, 2005	DATE
ajfa-8550	49	1	xiang	GPE
ajfa-8550	49	2	2012	DATE
ajfa-8550	49	3	xiang	GPE
ajfa-8550	49	4	gan & wang	ORG
ajfa-8550	49	5	2010	DATE
ajfa-8550	49	6	wang, zhang &gao,	ORG
ajfa-8550	49	7	2008	DATE
ajfa-8550	49	8	wang	ORG
ajfa-8550	49	9	wang & wu	ORG
ajfa-8550	49	10	2006	DATE
ajfa-8550	50	1	asian	NORP
ajfa-8550	50	2	finance & accounting	ORG
ajfa-8550	50	3	1946-052x 2015	MONEY
ajfa-8550	51	1	7	CARDINAL
ajfa-8550	51	2	2	CARDINAL
ajfa-8550	51	3	243	CARDINAL
ajfa-8550	51	4	li & wang	ORG
ajfa-8550	51	5	2006	DATE
ajfa-8550	52	1	cai	ORG
ajfa-8550	52	2	2007	DATE
ajfa-8550	53	1	cai	PERSON
ajfa-8550	54	1	liu	PERSON
ajfa-8550	54	2	2015	DATE
ajfa-8550	54	3	ma	PERSON
ajfa-8550	55	1	chinese	NORP
ajfa-8550	56	1	2.1	CARDINAL
ajfa-8550	56	2	fondas & sassalos	ORG
ajfa-8550	56	3	2000	DATE
ajfa-8550	56	4	huse & grethe-solberg	ORG
ajfa-8550	56	5	2006	DATE
ajfa-8550	56	6	miller &del carmen triana	ORG
ajfa-8550	56	7	2009	DATE
ajfa-8550	56	8	nielson &huse	ORG
ajfa-8550	56	9	2010	DATE
ajfa-8550	57	1	stewart	PERSON
ajfa-8550	57	2	munro	ORG
ajfa-8550	57	3	2007	DATE
ajfa-8550	58	1	2012	DATE
ajfa-8550	58	2	2010	DATE
ajfa-8550	59	1	kuang	PERSON
ajfa-8550	59	2	chen	PERSON
ajfa-8550	59	3	2011	DATE
ajfa-8550	59	4	chinese	NORP
ajfa-8550	60	1	gao& zhang	ORG
ajfa-8550	60	2	2011	DATE
ajfa-8550	61	1	chinese	NORP
ajfa-8550	62	1	1	CARDINAL
ajfa-8550	63	1	2.2	CARDINAL
ajfa-8550	63	2	durnev	ORG
ajfa-8550	63	3	kim	PERSON
ajfa-8550	63	4	2005	DATE
ajfa-8550	64	1	chen	PERSON
ajfa-8550	64	2	gao &rui	ORG
ajfa-8550	64	3	2006	DATE
ajfa-8550	66	1	china	GPE
ajfa-8550	67	1	shleifer &vishny	ORG
ajfa-8550	67	2	1995	DATE
ajfa-8550	68	1	asian journal of finance & accounting	ORG
ajfa-8550	68	2	1946-052x 2015	MONEY
ajfa-8550	68	3	7	CARDINAL
ajfa-8550	68	4	2	CARDINAL
ajfa-8550	68	5	244	CARDINAL
ajfa-8550	69	1	china	GPE
ajfa-8550	71	1	xia	PERSON
ajfa-8550	71	2	2005	DATE
ajfa-8550	72	1	xu	PERSON
ajfa-8550	72	2	chen(2003	ORG
ajfa-8550	73	1	xu	PERSON
ajfa-8550	73	2	chen	PERSON
ajfa-8550	74	1	liu	PERSON
ajfa-8550	74	2	liao	PERSON
ajfa-8550	74	3	2014	DATE
ajfa-8550	79	1	2	CARDINAL
ajfa-8550	80	1	2.2	CARDINAL
ajfa-8550	80	2	one	CARDINAL
ajfa-8550	80	3	jensen & meckling	ORG
ajfa-8550	80	4	1976	DATE
ajfa-8550	81	1	1983	DATE
ajfa-8550	81	2	1988	DATE
ajfa-8550	82	1	vance	PERSON
ajfa-8550	82	2	1983	DATE
ajfa-8550	83	1	lipton &lorsch	ORG
ajfa-8550	83	2	1992	DATE
ajfa-8550	84	1	two	CARDINAL
ajfa-8550	85	1	gomez-aguilar	PERSON
ajfa-8550	85	2	2007	DATE
ajfa-8550	86	1	china	GPE
ajfa-8550	87	1	scott	ORG
ajfa-8550	87	2	1999	DATE
ajfa-8550	90	1	hours	TIME
ajfa-8550	91	1	3	CARDINAL
ajfa-8550	91	2	asian	NORP
ajfa-8550	91	3	finance & accounting	ORG
ajfa-8550	91	4	1946-052x 2015	MONEY
ajfa-8550	91	5	7	CARDINAL
ajfa-8550	91	6	2	CARDINAL
ajfa-8550	91	7	245	CARDINAL
ajfa-8550	92	1	3	CARDINAL
ajfa-8550	92	2	china	GPE
ajfa-8550	92	3	2004 to 2007	DATE
ajfa-8550	93	1	2004	DATE
ajfa-8550	94	1	2008	DATE
ajfa-8550	94	2	u.s.	GPE
ajfa-8550	94	3	chinese	NORP
ajfa-8550	94	4	2008	DATE
ajfa-8550	94	5	first	ORDINAL
ajfa-8550	94	6	second	ORDINAL
ajfa-8550	94	7	third	ORDINAL
ajfa-8550	95	1	2,114	CARDINAL
ajfa-8550	95	2	359	CARDINAL
ajfa-8550	95	3	2004	DATE
ajfa-8550	95	4	483	CARDINAL
ajfa-8550	95	5	2005	DATE
ajfa-8550	95	6	526	CARDINAL
ajfa-8550	95	7	2006	DATE
ajfa-8550	95	8	746	CARDINAL
ajfa-8550	95	9	2007	DATE
ajfa-8550	96	1	1,446	CARDINAL
ajfa-8550	96	2	668	CARDINAL
ajfa-8550	98	1	278	CARDINAL
ajfa-8550	98	2	two	CARDINAL
ajfa-8550	98	3	1,816	CARDINAL
ajfa-8550	106	1	2010	DATE
ajfa-8550	106	2	huang	PERSON
ajfa-8550	106	3	2011	DATE
ajfa-8550	106	4	three	CARDINAL
ajfa-8550	106	5	1	CARDINAL
ajfa-8550	106	6	at least one	CARDINAL
ajfa-8550	107	1	abbott	GPE
ajfa-8550	107	2	2003	DATE
ajfa-8550	107	3	2010	DATE
ajfa-8550	107	4	mitra	PERSON
ajfa-8550	107	5	2007	DATE
ajfa-8550	107	6	thiruvadi & huang	ORG
ajfa-8550	107	7	2011	DATE
ajfa-8550	107	8	csize	ORG
ajfa-8550	107	9	fiscal year end	DATE
ajfa-8550	107	10	fye	ORG
ajfa-8550	107	11	fye	ORG
ajfa-8550	107	12	cfo	ORG
ajfa-8550	107	13	fye	ORG
ajfa-8550	107	14	1	CARDINAL
ajfa-8550	107	15	0	CARDINAL
ajfa-8550	107	16	fye	ORG
ajfa-8550	108	1	4	CARDINAL
ajfa-8550	108	2	1	CARDINAL
ajfa-8550	109	1	13.061	CARDINAL
ajfa-8550	109	2	13.017	CARDINAL
ajfa-8550	109	3	0.46	CARDINAL
ajfa-8550	109	4	0.37	CARDINAL
ajfa-8550	109	5	0.131	CARDINAL
ajfa-8550	109	6	huang	PERSON
ajfa-8550	109	7	2011	DATE
ajfa-8550	109	8	0.22	CARDINAL
ajfa-8550	109	9	0.20	CARDINAL
ajfa-8550	109	10	0.06	CARDINAL
ajfa-8550	109	11	chinese	NORP
ajfa-8550	109	12	asian	NORP
ajfa-8550	109	13	finance & accounting	ORG
ajfa-8550	109	14	1946-052x 2015	MONEY
ajfa-8550	109	15	7	CARDINAL
ajfa-8550	109	16	2	CARDINAL
ajfa-8550	109	17	246	DATE
ajfa-8550	109	18	600	CARDINAL
ajfa-8550	110	1	3.6	CARDINAL
ajfa-8550	110	2	3.0	CARDINAL
ajfa-8550	111	1	2010	DATE
ajfa-8550	111	2	4.143	CARDINAL
ajfa-8550	111	3	4.0	CARDINAL
ajfa-8550	111	4	chinese	NORP
ajfa-8550	113	1	13.103	CARDINAL
ajfa-8550	113	2	12.971	CARDINAL
ajfa-8550	113	3	5.095	CARDINAL
ajfa-8550	114	1	0.46	CARDINAL
ajfa-8550	114	2	0.37	CARDINAL
ajfa-8550	114	3	0.125	CARDINAL
ajfa-8550	114	4	0.48	CARDINAL
ajfa-8550	114	5	0.38	CARDINAL
ajfa-8550	114	6	0.146	CARDINAL
ajfa-8550	115	1	0.032	CARDINAL
ajfa-8550	117	1	12.999	CARDINAL
ajfa-8550	117	2	13.069	CARDINAL
ajfa-8550	117	3	0.051	CARDINAL
ajfa-8550	118	1	three	CARDINAL
ajfa-8550	120	1	2	CARDINAL
ajfa-8550	121	1	0.05	CARDINAL
ajfa-8550	121	2	0.014	CARDINAL
ajfa-8550	122	1	0.015	CARDINAL
ajfa-8550	122	2	0.013	CARDINAL
ajfa-8550	123	1	rec inven lev cfo	ORG
ajfa-8550	123	2	13.061	CARDINAL
ajfa-8550	123	3	0.460	MONEY
ajfa-8550	123	4	3.600	MONEY
ajfa-8550	123	5	21.363	MONEY
ajfa-8550	123	6	13.017 0.000 0.000 0.000 3.000	MONEY
ajfa-8550	123	7	1.315	CARDINAL
ajfa-8550	123	8	1.182	CARDINAL
ajfa-8550	125	1	13.103	CARDINAL
ajfa-8550	125	2	5.095	CARDINAL
ajfa-8550	125	3	0.460 0.000	MONEY
ajfa-8550	125	4	0.683	CARDINAL
ajfa-8550	125	5	0.370 0.000	MONEY
ajfa-8550	125	6	0.487	DATE
ajfa-8550	128	1	12.999	CARDINAL
ajfa-8550	128	2	0.544	ORG
ajfa-8550	128	3	0.450 0.000	MONEY
ajfa-8550	128	4	0.350 0.000	MONEY
ajfa-8550	128	5	0.10 †	DATE
ajfa-8550	128	6	1	CARDINAL
ajfa-8550	129	1	n=1816	ORG
ajfa-8550	129	2	n=1146	ORG
ajfa-8550	129	3	receivab regress compan diversit	ORG
ajfa-8550	129	4	0.0	CARDINAL
ajfa-8550	129	5	0.00	CARDINAL
ajfa-8550	129	6	6.137 0.00 6.142	MONEY
ajfa-8550	129	7	0.1	CARDINAL
ajfa-8550	129	8	gnificance ations	PERSON
ajfa-8550	130	1	035	CARDINAL
ajfa-8550	130	2	sugge ees	PERSON
ajfa-8550	132	1	07	DATE
ajfa-8550	132	2	rec tant	PERSON
ajfa-8550	135	1	0 †	DATE
ajfa-8550	135	2	2	CARDINAL
ajfa-8550	137	1	4	CARDINAL
ajfa-8550	138	1	0.047	CARDINAL
ajfa-8550	138	2	0.014	CARDINAL
ajfa-8550	138	3	0.013	CARDINAL
ajfa-8550	138	4	0.01	CARDINAL
ajfa-8550	138	5	diversit ntrol variab	PERSON
ajfa-8550	138	6	5	CARDINAL
ajfa-8550	138	7	6	CARDINAL
ajfa-8550	138	8	0.018	MONEY
ajfa-8550	138	9	0.387 0.083	CARDINAL
ajfa-8550	138	10	0.322 0.081 -0.01	QUANTITY
ajfa-8550	138	11	0.083	MONEY
ajfa-8550	138	12	247	CARDINAL
ajfa-8550	138	13	1	CARDINAL
ajfa-8550	138	14	2	CARDINAL
ajfa-8550	139	1	6	CARDINAL
ajfa-8550	139	2	significa inven	PERSON
ajfa-8550	139	3	0.003	CARDINAL
ajfa-8550	139	4	0.151 0.000 -0.09	QUANTITY
ajfa-8550	139	5	0.003	CARDINAL
ajfa-8550	139	6	0.158 0.000	MONEY
ajfa-8550	139	7	0.003	CARDINAL
ajfa-8550	139	8	asian	NORP
ajfa-8550	139	9	mo	GPE
ajfa-8550	139	10	10%	PERCENT
ajfa-8550	139	11	3	CARDINAL
ajfa-8550	139	12	0.048	CARDINAL
ajfa-8550	139	13	cfo lo -0.078*	PERSON
ajfa-8550	139	14	0.0	CARDINAL
ajfa-8550	140	1	0.0	CARDINAL
ajfa-8550	141	1	0.0	CARDINAL
ajfa-8550	141	2	regressi n journal	ORG
ajfa-8550	141	3	cfo) inc vel	ORG
ajfa-8550	143	1	associati l (	ORG
ajfa-8550	143	2	wh mmittee mem	ORG
ajfa-8550	143	3	063	CARDINAL
ajfa-8550	143	4	0.325	CARDINAL
ajfa-8550	143	5	0.325	CARDINAL
ajfa-8550	143	6	0.326	CARDINAL
ajfa-8550	143	7	19 2015	DATE
ajfa-8550	144	1	hich fpct	PERSON
ajfa-8550	144	2	lim dit	PERSON
ajfa-8550	149	1	2114 0.43	CARDINAL
ajfa-8550	149	2	0.43	CARDINAL
ajfa-8550	149	3	946-052x 7	MONEY
ajfa-8550	149	4	2	CARDINAL
ajfa-8550	150	1	finance & accounting	ORG
ajfa-8550	150	2	1946-052x 2015	MONEY
ajfa-8550	150	3	7	CARDINAL
ajfa-8550	150	4	2	CARDINAL
ajfa-8550	150	5	248	CARDINAL
ajfa-8550	151	1	one	CARDINAL
ajfa-8550	156	1	china	GPE
ajfa-8550	159	1	4	CARDINAL
ajfa-8550	160	1	1	CARDINAL
ajfa-8550	160	2	2	CARDINAL
ajfa-8550	160	3	3	CARDINAL
ajfa-8550	162	1	4	CARDINAL
ajfa-8550	162	2	5	CARDINAL
ajfa-8550	162	3	6	CARDINAL
ajfa-8550	162	4	two	CARDINAL
ajfa-8550	163	1	three	CARDINAL
ajfa-8550	163	2	0.022	CARDINAL
ajfa-8550	163	3	βfem =	PERSON
ajfa-8550	164	1	0.027	CARDINAL
ajfa-8550	164	2	0.027	CARDINAL
ajfa-8550	167	1	rec inven lev cfo	ORG
ajfa-8550	167	2	n adj	ORG
ajfa-8550	168	1	r2 f-value	PERSON
ajfa-8550	168	2	1 7.24	CARDINAL
ajfa-8550	168	3	0.002	CARDINAL
ajfa-8550	168	4	0.032	CARDINAL
ajfa-8550	168	5	0.718 0.527 0.000 0.000	MONEY
ajfa-8550	168	6	2 7.24	CARDINAL
ajfa-8550	168	7	0.002	CARDINAL
ajfa-8550	168	8	0.032 .277	CARDINAL
ajfa-8550	168	9	0.738	MONEY
ajfa-8550	168	10	3 7.25	CARDINAL
ajfa-8550	169	1	0.002	CARDINAL
ajfa-8550	169	2	0.032 .277	CARDINAL
ajfa-8550	170	1	0.414	MONEY
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ajfa-8550	175	2	0.10 †	DATE
ajfa-8550	175	3	4	CARDINAL
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ajfa-8550	176	7	7	CARDINAL
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ajfa-8550	176	10	cfo	ORG
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ajfa-8550	180	1	5	CARDINAL
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ajfa-8550	181	1	5	CARDINAL
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ajfa-8550	194	1	rec inven lev cfo	ORG
ajfa-8550	194	2	n adj	ORG
ajfa-8550	195	1	r2 f-value	PERSON
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ajfa-8550	198	16	5	CARDINAL
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ajfa-8550	199	2	150 0.45 16.462 150 0.45 16.474	QUANTITY
ajfa-8550	199	3	193.047	MONEY
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ajfa-8550	199	8	7	CARDINAL
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ajfa-8550	204	1	at least one	CARDINAL
ajfa-8550	204	2	chinese	NORP
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ajfa-8550	211	1	rec inven lev cfo	ORG
ajfa-8550	211	2	n adj	ORG
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ajfa-8550	215	4	0.110	CARDINAL
ajfa-8550	215	5	0.084 0.357	CARDINAL
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ajfa-8550	215	7	6	CARDINAL
ajfa-8550	216	1	1277	CARDINAL
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ajfa-8550	218	2	2	CARDINAL
ajfa-8550	218	3	251	CARDINAL
ajfa-8550	218	4	abbott	GPE
ajfa-8550	218	5	l. j.	PERSON
ajfa-8550	218	6	parker	GPE
ajfa-8550	218	7	s., peters	ORG
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ajfa-8550	218	9	k.	PERSON
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ajfa-8550	220	1	journal of practice &	ORG
ajfa-8550	220	2	22(2	CARDINAL
ajfa-8550	220	3	17-32.http://dx.doi.org/10.2308/aud.2003.22.2.17	CARDINAL
ajfa-8550	220	4	qian	PERSON
ajfa-8550	220	5	j., & qian	ORG
ajfa-8550	220	6	m.	PERSON
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ajfa-8550	220	8	china	GPE
ajfa-8550	221	1	journal of financial economics	ORG
ajfa-8550	221	2	77	DATE
ajfa-8550	221	3	57	CARDINAL
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ajfa-8550	224	1	journal of practice &	ORG
ajfa-8550	224	2	23(2	CARDINAL
ajfa-8550	224	3	13-35.http://dx.doi.org/10.2308/aud.2004.23.2.13	CARDINAL
ajfa-8550	224	4	m.	PERSON
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ajfa-8550	224	6	r. w.	PERSON
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ajfa-8550	226	2	r. j.	PERSON
ajfa-8550	226	3	m. c.	PERSON
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ajfa-8550	229	1	dordrecht	ORG
ajfa-8550	229	2	netherlands	GPE
ajfa-8550	229	3	kluwer	ORG
ajfa-8550	230	1	cai	ORG
ajfa-8550	230	2	j. f.	PERSON
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ajfa-8550	232	1	3	CARDINAL
ajfa-8550	232	2	65	CARDINAL
ajfa-8550	233	1	chinese	NORP
ajfa-8550	233	2	j. v.,	PERSON
ajfa-8550	233	3	t. l.	PERSON
ajfa-8550	233	4	2000).audit	CARDINAL
ajfa-8550	234	1	75	CARDINAL
ajfa-8550	234	2	453	CARDINAL
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ajfa-8550	235	3	d. n.	PERSON
ajfa-8550	235	4	o. m.	PERSON
ajfa-8550	235	5	2006	DATE
ajfa-8550	236	1	china	GPE
ajfa-8550	237	1	12	CARDINAL
ajfa-8550	237	2	424	CARDINAL
ajfa-8550	238	1	a.	PERSON
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ajfa-8550	239	2	5	CARDINAL
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ajfa-8550	239	5	e. h. (	PERSON
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ajfa-8550	244	1	12(2	DATE
ajfa-8550	244	2	13	CARDINAL
ajfa-8550	245	1	gao	PERSON
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ajfa-8550	245	3	x. m.	PERSON
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ajfa-8550	247	1	4	CARDINAL
ajfa-8550	247	2	33	CARDINAL
ajfa-8550	248	1	chinese	NORP
ajfa-8550	248	2	i.	PERSON
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ajfa-8550	248	5	r.	PERSON
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ajfa-8550	250	2	24	CARDINAL
ajfa-8550	250	3	4	CARDINAL
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ajfa-8550	251	3	2000	DATE
ajfa-8550	253	1	15	CARDINAL
ajfa-8550	253	2	358	CARDINAL
ajfa-8550	254	1	asian journal of finance & accounting	ORG
ajfa-8550	254	2	1946-052x 2015	MONEY
ajfa-8550	254	3	7	CARDINAL
ajfa-8550	254	4	2	CARDINAL
ajfa-8550	254	5	252	CARDINAL
ajfa-8550	254	6	goodwin-stewart	PERSON
ajfa-8550	254	7	j., & kent	ORG
ajfa-8550	254	8	2006	DATE
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ajfa-8550	255	2	46	DATE
ajfa-8550	255	3	387–404	CARDINAL
ajfa-8550	256	1	http://dx.doi.org/10.1111/j.1467-629x.2006.00174.x gul	PERSON
ajfa-8550	256	2	f. a.	PERSON
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ajfa-8550	256	4	1997	DATE
ajfa-8550	258	1	24	CARDINAL
ajfa-8550	258	2	219–237	CARDINAL
ajfa-8550	258	3	ssrn	PERSON
ajfa-8550	258	4	w. f., & liu	PERSON
ajfa-8550	258	5	w.	PERSON
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ajfa-8550	258	7	1	CARDINAL
ajfa-8550	258	8	82-89	DATE
ajfa-8550	259	1	m., & grethe-solberg	ORG
ajfa-8550	259	2	2006	DATE
ajfa-8550	260	1	scandinavian	NORP
ajfa-8550	261	1	21	DATE
ajfa-8550	261	2	113	CARDINAL
ajfa-8550	262	1	k.	PERSON
ajfa-8550	262	2	j., & vähämaa	ORG
ajfa-8550	262	3	s.	PERSON
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ajfa-8550	264	1	quarterly	DATE
ajfa-8550	264	2	49	DATE
ajfa-8550	264	3	113	CARDINAL
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ajfa-8550	265	2	m. c.,&meckling	PERSON
ajfa-8550	265	3	w. h.	PERSON
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ajfa-8550	267	1	journal of financial economics	ORG
ajfa-8550	267	2	3	CARDINAL
ajfa-8550	267	3	305	CARDINAL
ajfa-8550	268	1	kuang	PERSON
ajfa-8550	268	2	x. w.	PERSON
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ajfa-8550	270	1	nankai business review	ORG
ajfa-8550	270	2	14(6	DATE
ajfa-8550	270	3	48	CARDINAL
ajfa-8550	271	1	chinese	LANGUAGE
ajfa-8550	271	2	b. x.	PERSON
ajfa-8550	271	3	x.	CARDINAL
ajfa-8550	271	4	2006	DATE
ajfa-8550	272	1	chinese	NORP
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ajfa-8550	273	2	4(1	CARDINAL
ajfa-8550	273	3	105	CARDINAL
ajfa-8550	274	1	chinese	LANGUAGE
ajfa-8550	274	2	lin	PERSON
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ajfa-8550	275	1	chinese	NORP
ajfa-8550	275	2	20	CARDINAL
ajfa-8550	275	3	153–164	CARDINAL
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ajfa-8550	276	3	j. w.	PERSON
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ajfa-8550	277	1	48	DATE
ajfa-8550	277	2	59	CARDINAL
ajfa-8550	277	3	liu	PERSON
ajfa-8550	277	4	b.	PERSON
ajfa-8550	277	5	j. z.	PERSON
ajfa-8550	277	6	2003	DATE
ajfa-8550	278	1	chinese	NORP
ajfa-8550	278	2	2001	DATE
ajfa-8550	279	1	1	CARDINAL
ajfa-8550	279	2	44	CARDINAL
ajfa-8550	280	1	chinese	NORP
ajfa-8550	280	2	miller	GPE
ajfa-8550	280	3	t., & del carmen triana	ORG
ajfa-8550	280	4	m.	PERSON
ajfa-8550	280	5	2009	DATE
ajfa-8550	282	1	journal of management studies	ORG
ajfa-8550	282	2	46	DATE
ajfa-8550	282	3	755	CARDINAL
ajfa-8550	283	1	mitra	PERSON
ajfa-8550	283	2	s.	PERSON
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ajfa-8550	283	5	d. r.	PERSON
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ajfa-8550	285	1	28	CARDINAL
ajfa-8550	285	2	257	CARDINAL
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ajfa-8550	287	3	1946-052x 2015	MONEY
ajfa-8550	287	4	7	CARDINAL
ajfa-8550	287	5	2	CARDINAL
ajfa-8550	287	6	253	CARDINAL
ajfa-8550	287	7	m. s.	PERSON
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ajfa-8550	290	2	8	CARDINAL
ajfa-8550	290	3	426	CARDINAL
ajfa-8550	291	1	nielsen	PERSON
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ajfa-8550	291	3	m. (	PERSON
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ajfa-8550	293	1	18	CARDINAL
ajfa-8550	293	2	136	CARDINAL
ajfa-8550	294	1	pan, h. b.	ORG
ajfa-8550	294	2	xia	GPE
ajfa-8550	294	3	m. g.	PERSON
ajfa-8550	294	4	2008	DATE
ajfa-8550	296	1	economic research journal	ORG
ajfa-8550	296	2	4	CARDINAL
ajfa-8550	296	3	41	CARDINAL
ajfa-8550	297	1	chinese	LANGUAGE
ajfa-8550	297	2	roland	GPE
ajfa-8550	297	3	2000	DATE
ajfa-8550	299	1	boston	GPE
ajfa-8550	300	1	2007	DATE
ajfa-8550	301	1	spanish	NORP
ajfa-8550	302	1	journal of management	ORG
ajfa-8550	302	2	11	CARDINAL
ajfa-8550	302	3	311	CARDINAL
ajfa-8550	302	4	j. w.	PERSON
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ajfa-8550	303	1	history.new york	GPE
ajfa-8550	303	2	columbia university press	ORG
ajfa-8550	304	1	stewart	PERSON
ajfa-8550	304	2	j. & munro	ORG
ajfa-8550	304	3	l.	PERSON
ajfa-8550	304	4	2007	DATE
ajfa-8550	305	1	australian	NORP
ajfa-8550	306	1	international journal of auditing	ORG
ajfa-8550	306	2	11	CARDINAL
ajfa-8550	306	3	51	CARDINAL
ajfa-8550	307	1	s.	PERSON
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ajfa-8550	309	1	27	CARDINAL
ajfa-8550	309	2	366	CARDINAL
ajfa-8550	310	1	s.,& huang	ORG
ajfa-8550	310	2	h. w.	PERSON
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ajfa-8550	312	1	26	CARDINAL
ajfa-8550	312	2	483	CARDINAL
ajfa-8550	313	1	tsui	PERSON
ajfa-8550	313	2	j. s.	PERSON
ajfa-8550	313	3	jaggi	PERSON
ajfa-8550	313	4	f. a.	PERSON
ajfa-8550	313	5	2001	DATE
ajfa-8550	315	1	journal of accounting	ORG
ajfa-8550	315	2	16	CARDINAL
ajfa-8550	315	3	189–208	CARDINAL
ajfa-8550	316	1	vance	PERSON
ajfa-8550	316	2	s. c.	PERSON
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ajfa-8550	318	1	new york	GPE
ajfa-8550	318	2	mcgraw-hill	ORG
ajfa-8550	319	1	wang	ORG
ajfa-8550	319	2	x. y.	PERSON
ajfa-8550	319	3	s. c., &gao	PERSON
ajfa-8550	319	4	2008	DATE
ajfa-8550	321	1	4	CARDINAL
ajfa-8550	321	2	87	CARDINAL
ajfa-8550	322	1	chinese	NORP
ajfa-8550	322	2	wang	PERSON
ajfa-8550	322	3	wang	PERSON
ajfa-8550	322	4	x.	ORG
ajfa-8550	322	5	q. h.	PERSON
ajfa-8550	322	6	2006	DATE
ajfa-8550	324	1	28(6	CARDINAL
ajfa-8550	324	2	101	CARDINAL
ajfa-8550	325	1	chinese)http://dx.doi.org/10.3969	GPE
ajfa-8550	325	2	weisbach	GPE
ajfa-8550	325	3	m. s.	PERSON
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ajfa-8550	326	1	turnover.journal of financial economics	ORG
ajfa-8550	326	2	20	CARDINAL
ajfa-8550	326	3	431	CARDINAL
ajfa-8550	327	1	http://dx.doi.org/10.1016/0304-405x(88)90053-0 asian journal of finance & accounting	ORG
ajfa-8550	327	2	1946-052x 2015	MONEY
ajfa-8550	327	3	7	CARDINAL
ajfa-8550	327	4	2	CARDINAL
ajfa-8550	327	5	254 xia	PERSON
ajfa-8550	327	6	l. j.	PERSON
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ajfa-8550	328	1	chinese	NORP
ajfa-8550	328	2	5	CARDINAL
ajfa-8550	328	3	40-51	CARDINAL
ajfa-8550	329	1	chinese	LANGUAGE
ajfa-8550	329	2	xia	PERSON
ajfa-8550	329	3	w. x.	PERSON
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ajfa-8550	331	1	6	CARDINAL
ajfa-8550	331	2	45	CARDINAL
ajfa-8550	332	1	chinese	NORP
ajfa-8550	332	2	xiang	GPE
ajfa-8550	332	3	r.	PERSON
ajfa-8550	332	4	2012	DATE
ajfa-8550	333	1	chinese	NORP
ajfa-8550	334	1	journal of shanxi finance and economics university	ORG
ajfa-8550	334	2	34(4	CARDINAL
ajfa-8550	334	3	117	CARDINAL
ajfa-8550	335	1	chinese	NORP
ajfa-8550	335	2	xiang	GPE
ajfa-8550	335	3	r.	NORP
ajfa-8550	335	4	gan	PERSON
ajfa-8550	335	5	s. d.	PERSON
ajfa-8550	335	6	l. c.	PERSON
ajfa-8550	335	7	2010	DATE
ajfa-8550	336	1	chinese	NORP
ajfa-8550	337	1	journal of sichuan university	ORG
ajfa-8550	337	2	3	CARDINAL
ajfa-8550	337	3	109	CARDINAL
ajfa-8550	338	1	chinese	NORP
ajfa-8550	339	1	& chen	PERSON
ajfa-8550	340	1	2003	DATE
ajfa-8550	342	1	economic research journal	ORG
ajfa-8550	342	2	2	CARDINAL
ajfa-8550	342	3	64	CARDINAL
ajfa-8550	343	1	chinese	LANGUAGE
ajfa-8550	343	2	z. j.	PERSON
ajfa-8550	343	3	2010	DATE
ajfa-8550	345	1	nankai business	ORG
ajfa-8550	345	2	13(3	CARDINAL
ajfa-8550	345	3	101	CARDINAL
ajfa-8550	346	1	chinese	LANGUAGE
ajfa-8550	346	2	http://dx.doi.org/10.3969/j.issn.1008-3448.2010.03.013 zhang	PERSON
ajfa-8550	346	3	zhou	PERSON
ajfa-8550	346	4	j., & zhou	ORG
ajfa-8550	346	5	n.	PERSON
ajfa-8550	346	6	2007	DATE
ajfa-8550	348	1	26	CARDINAL
ajfa-8550	348	2	300	CARDINAL