id	sid	eid	entity	type
ajfa-9064	1	1	asian journal of finance & accounting	ORG
ajfa-9064	1	2	1946-052x 2016	MONEY
ajfa-9064	1	3	8	CARDINAL
ajfa-9064	1	4	100	CARDINAL
ajfa-9064	2	1	cheng-li huang	PERSON
ajfa-9064	2	2	tamkang university	ORG
ajfa-9064	2	3	yingzhuan rd.	GPE
ajfa-9064	2	4	dist	NORP
ajfa-9064	3	1	taipei	GPE
ajfa-9064	3	2	25137	DATE
ajfa-9064	3	3	taiwan	GPE
ajfa-9064	3	4	r.o.c	PRODUCT
ajfa-9064	4	1	886	CARDINAL
ajfa-9064	4	2	chengli@mail.tku.edu.tw wei-ju chen department of accounting	PERSON
ajfa-9064	4	3	tamkang university	ORG
ajfa-9064	4	4	yingzhuan rd.	GPE
ajfa-9064	4	5	dist	NORP
ajfa-9064	5	1	taipei	GPE
ajfa-9064	5	2	25137	DATE
ajfa-9064	5	3	taiwan	GPE
ajfa-9064	5	4	r.o.c	PRODUCT
ajfa-9064	6	1	886	CARDINAL
ajfa-9064	6	2	ext.3365e-mail:weiju@mail.tku.edu.tw kuo-chen lu	PERSON
ajfa-9064	6	3	graduate institute of management sciences	ORG
ajfa-9064	6	4	tamkang university	ORG
ajfa-9064	6	5	yingzhuan rd.	GPE
ajfa-9064	6	6	dist	NORP
ajfa-9064	7	1	taipei	GPE
ajfa-9064	7	2	25137	DATE
ajfa-9064	7	3	taiwan	GPE
ajfa-9064	7	4	r.o.c	PRODUCT
ajfa-9064	8	1	886	CARDINAL
ajfa-9064	8	2	feb. 20, 2016	DATE
ajfa-9064	8	3	march22	GPE
ajfa-9064	8	4	2016	DATE
ajfa-9064	8	5	june 1	DATE
ajfa-9064	8	6	2016	DATE
ajfa-9064	9	1	2007	DATE
ajfa-9064	9	2	2010	DATE
ajfa-9064	11	1	the asian journal of finance & accounting	ORG
ajfa-9064	11	2	1946-052x 2016	MONEY
ajfa-9064	11	3	8	CARDINAL
ajfa-9064	11	4	1	CARDINAL
ajfa-9064	11	5	101	CARDINAL
ajfa-9064	11	6	the taiwan stock exchange	ORG
ajfa-9064	12	1	the taiwan stock exchange	ORG
ajfa-9064	14	1	asian	NORP
ajfa-9064	14	2	finance & accounting	ORG
ajfa-9064	14	3	1946-052x 2016	MONEY
ajfa-9064	14	4	8	CARDINAL
ajfa-9064	14	5	1	CARDINAL
ajfa-9064	14	6	102 1	CARDINAL
ajfa-9064	15	1	2002	DATE
ajfa-9064	16	1	taiwan	GPE
ajfa-9064	16	2	feb, 2002	DATE
ajfa-9064	17	1	taiwan	GPE
ajfa-9064	17	2	dec 20, 2005	DATE
ajfa-9064	19	1	the end of 2017	DATE
ajfa-9064	22	1	taiwan	GPE
ajfa-9064	23	1	taiwan	GPE
ajfa-9064	24	1	first	ORDINAL
ajfa-9064	24	2	us	GPE
ajfa-9064	25	1	1972	DATE
ajfa-9064	25	2	the securities and exchange commission	ORG
ajfa-9064	25	3	us	GPE
ajfa-9064	25	4	123	CARDINAL
ajfa-9064	26	1	1977	DATE
ajfa-9064	26	2	the new york stock exchange	ORG
ajfa-9064	26	3	nyse	ORG
ajfa-9064	26	4	jun 30, 1978	DATE
ajfa-9064	27	1	american stock exchange	ORG
ajfa-9064	27	2	amex	ORG
ajfa-9064	28	1	1987	DATE
ajfa-9064	28	2	national association of securities dealers	ORG
ajfa-9064	29	1	us	GPE
ajfa-9064	30	1	us	GPE
ajfa-9064	31	1	firmtransparency1	ORG
ajfa-9064	32	1	2006	DATE
ajfa-9064	32	2	taiwan	GPE
ajfa-9064	33	1	article 14-4	LAW
ajfa-9064	34	1	taiwan	GPE
ajfa-9064	36	1	abbott	PERSON
ajfa-9064	36	2	parker	PERSON
ajfa-9064	36	3	2000	DATE
ajfa-9064	36	4	the asian journal of finance & accounting	ORG
ajfa-9064	36	5	1946-052x 2016	MONEY
ajfa-9064	36	6	8	CARDINAL
ajfa-9064	36	7	1	CARDINAL
ajfa-9064	36	8	103	CARDINAL
ajfa-9064	38	1	2003	DATE
ajfa-9064	39	1	hsu	PERSON
ajfa-9064	39	2	2014	DATE
ajfa-9064	43	1	2007-2010	DATE
ajfa-9064	43	2	wang	PERSON
ajfa-9064	43	3	2006	DATE
ajfa-9064	47	1	taiwan	GPE
ajfa-9064	47	2	the taiwan stock exchange	ORG
ajfa-9064	57	1	section 2	LAW
ajfa-9064	58	1	section 3	LAW
ajfa-9064	59	1	section 4	LAW
ajfa-9064	59	2	section 5	LAW
ajfa-9064	60	1	asian journal of finance & accounting	ORG
ajfa-9064	60	2	1946-052x 2016	MONEY
ajfa-9064	60	3	8	CARDINAL
ajfa-9064	60	4	1	CARDINAL
ajfa-9064	60	5	2	CARDINAL
ajfa-9064	60	6	2.1	CARDINAL
ajfa-9064	63	1	bedard et al	PERSON
ajfa-9064	64	1	2004	DATE
ajfa-9064	65	1	abbott et al	PERSON
ajfa-9064	66	1	2003	DATE
ajfa-9064	68	1	hsu	PERSON
ajfa-9064	68	2	2014	DATE
ajfa-9064	70	1	1996	DATE
ajfa-9064	72	1	1981	DATE
ajfa-9064	72	2	milgrom, 1981	DATE
ajfa-9064	72	3	verrecchia	ORG
ajfa-9064	72	4	1983	DATE
ajfa-9064	75	1	cohen et al	PERSON
ajfa-9064	76	1	2014	DATE
ajfa-9064	78	1	2.2	CARDINAL
ajfa-9064	78	2	first	ORDINAL
ajfa-9064	78	3	keynes	GPE
ajfa-9064	78	4	three	CARDINAL
ajfa-9064	78	5	1	CARDINAL
ajfa-9064	81	1	jensen	PERSON
ajfa-9064	81	2	1976	DATE
ajfa-9064	83	1	myers	ORG
ajfa-9064	83	2	rajan	ORG
ajfa-9064	83	3	1998	DATE
ajfa-9064	84	1	the asian journal of finance & accounting	ORG
ajfa-9064	84	2	1946-052x 2016	MONEY
ajfa-9064	84	3	8	CARDINAL
ajfa-9064	84	4	1	CARDINAL
ajfa-9064	84	5	105	CARDINAL
ajfa-9064	87	1	2006	DATE
ajfa-9064	89	1	mahrt-smith	ORG
ajfa-9064	89	2	2007	DATE
ajfa-9064	93	1	between 0.42~0.88	CARDINAL
ajfa-9064	93	2	approximately two	CARDINAL
ajfa-9064	94	1	2.3	CARDINAL
ajfa-9064	100	1	taiwan	GPE
ajfa-9064	103	1	two	CARDINAL
ajfa-9064	103	2	two	CARDINAL
ajfa-9064	104	1	three	CARDINAL
ajfa-9064	104	2	two	CARDINAL
ajfa-9064	108	1	asian	NORP
ajfa-9064	108	2	finance & accounting	ORG
ajfa-9064	108	3	1946-052x 2016	MONEY
ajfa-9064	108	4	8	CARDINAL
ajfa-9064	108	5	1	CARDINAL
ajfa-9064	108	6	106	CARDINAL
ajfa-9064	110	1	1994	DATE
ajfa-9064	112	1	year	DATE
ajfa-9064	112	2	year	DATE
ajfa-9064	113	1	chui	ORG
ajfa-9064	113	2	wei	PERSON
ajfa-9064	113	3	1998	DATE
ajfa-9064	113	4	hong kong	GPE
ajfa-9064	113	5	south korea	GPE
ajfa-9064	113	6	malaysia	GPE
ajfa-9064	113	7	thailand	GPE
ajfa-9064	113	8	taiwan	GPE
ajfa-9064	114	1	1988	DATE
ajfa-9064	115	1	huang et al	PERSON
ajfa-9064	115	2	2014	DATE
ajfa-9064	116	1	taiwan stock exchange	ORG
ajfa-9064	116	2	2010	DATE
ajfa-9064	116	3	58.54%	PERCENT
ajfa-9064	116	4	67.68%	PERCENT
ajfa-9064	116	5	respectively2	PERSON
ajfa-9064	117	1	approximately 10%	PERCENT
ajfa-9064	120	1	two	CARDINAL
ajfa-9064	121	1	two	CARDINAL
ajfa-9064	121	2	2010	DATE
ajfa-9064	121	3	1.44	CARDINAL
ajfa-9064	121	4	1.31	CARDINAL
ajfa-9064	123	1	taiwan	GPE
ajfa-9064	123	2	huang	PERSON
ajfa-9064	123	3	2013	DATE
ajfa-9064	124	1	bernstein	ORG
ajfa-9064	124	2	1987	DATE
ajfa-9064	124	3	hasbrouck	GPE
ajfa-9064	124	4	schwartz	GPE
ajfa-9064	124	5	1988	DATE
ajfa-9064	125	1	fraser	GPE
ajfa-9064	125	2	groth	PERSON
ajfa-9064	125	3	1985	DATE
ajfa-9064	125	4	cooper et al.	PERSON
ajfa-9064	125	5	1985	DATE
ajfa-9064	125	6	1986	DATE
ajfa-9064	125	7	hasbrouck	GPE
ajfa-9064	125	8	schwartz	GPE
ajfa-9064	125	9	1988	DATE
ajfa-9064	126	1	naidu	NORP
ajfa-9064	126	2	1994	DATE
ajfa-9064	130	1	2009	DATE
ajfa-9064	133	1	maug	PERSON
ajfa-9064	133	2	1998	DATE
ajfa-9064	134	1	ball et al	PERSON
ajfa-9064	135	1	2000	DATE
ajfa-9064	135	2	financial asian journal of finance & accounting	ORG
ajfa-9064	135	3	1946-052x 2016	MONEY
ajfa-9064	135	4	8	CARDINAL
ajfa-9064	135	5	1	CARDINAL
ajfa-9064	135	6	107	CARDINAL
ajfa-9064	139	1	nt$600 million	CARDINAL
ajfa-9064	139	2	nt$50 million	CARDINAL
ajfa-9064	141	1	the end of 2001	DATE
ajfa-9064	141	2	us	GPE
ajfa-9064	142	1	the us congress	ORG
ajfa-9064	142	2	2002	DATE
ajfa-9064	146	1	cost4	PERSON
ajfa-9064	148	1	holmstrom	PERSON
ajfa-9064	148	2	kaplan	PERSON
ajfa-9064	148	3	2003	DATE
ajfa-9064	149	1	us	GPE
ajfa-9064	149	2	martin	PERSON
ajfa-9064	149	3	2006	DATE
ajfa-9064	149	4	2004	DATE
ajfa-9064	149	5	koehn	PERSON
ajfa-9064	149	6	2004	DATE
ajfa-9064	149	7	2005	DATE
ajfa-9064	150	1	blundell and robinson (	ORG
ajfa-9064	150	2	2000	DATE
ajfa-9064	150	3	us	GPE
ajfa-9064	150	4	about 30	CARDINAL
ajfa-9064	150	5	us	GPE
ajfa-9064	151	1	spence	PERSON
ajfa-9064	151	2	2001	DATE
ajfa-9064	152	1	chittenden	GPE
ajfa-9064	153	1	2002	DATE
ajfa-9064	153	2	2003	DATE
ajfa-9064	153	3	us	GPE
ajfa-9064	153	4	uk	GPE
ajfa-9064	153	5	australia	GPE
ajfa-9064	153	6	new zealand	GPE
ajfa-9064	155	1	michaelis et al	PERSON
ajfa-9064	156	1	2001	DATE
ajfa-9064	156	2	30%	PERCENT
ajfa-9064	156	3	20%	PERCENT
ajfa-9064	157	1	bull	ORG
ajfa-9064	157	2	1989	DATE
ajfa-9064	159	1	2008	DATE
ajfa-9064	160	1	menon	PERSON
ajfa-9064	160	2	williams	PERSON
ajfa-9064	160	3	1994	DATE
ajfa-9064	162	1	abbott et al	PERSON
ajfa-9064	163	1	2003	DATE
ajfa-9064	164	1	taiwan	GPE
ajfa-9064	165	1	the asian journal of finance & accounting	ORG
ajfa-9064	165	2	1946-052x 2016	MONEY
ajfa-9064	165	3	8	CARDINAL
ajfa-9064	165	4	1	CARDINAL
ajfa-9064	165	5	108	CARDINAL
ajfa-9064	179	1	3	CARDINAL
ajfa-9064	179	2	3.1	CARDINAL
ajfa-9064	180	1	article 14-4	LAW
ajfa-9064	180	2	jan 1, 2007	DATE
ajfa-9064	181	1	between 2007 and 2010	DATE
ajfa-9064	182	1	taiwan	GPE
ajfa-9064	182	2	31	CARDINAL
ajfa-9064	183	1	28	CARDINAL
ajfa-9064	184	1	16	CARDINAL
ajfa-9064	184	2	12	CARDINAL
ajfa-9064	185	1	86%	PERCENT
ajfa-9064	186	1	approximately 86%	PERCENT
ajfa-9064	187	1	one	CARDINAL
ajfa-9064	188	1	the year	DATE
ajfa-9064	188	2	the end of the next year	DATE
ajfa-9064	188	3	two-year	DATE
ajfa-9064	189	1	2007	DATE
ajfa-9064	189	2	between 2007 and 2008	DATE
ajfa-9064	189	3	between 2005 and 2006	DATE
ajfa-9064	190	1	from 2005 to 2011	DATE
ajfa-9064	191	1	four years	DATE
ajfa-9064	192	1	28	CARDINAL
ajfa-9064	192	2	112	CARDINAL
ajfa-9064	195	1	asian	NORP
ajfa-9064	195	2	finance & accounting	ORG
ajfa-9064	195	3	1946-052x 2016	MONEY
ajfa-9064	195	4	8	CARDINAL
ajfa-9064	195	5	1	CARDINAL
ajfa-9064	195	6	109	CARDINAL
ajfa-9064	196	1	two	CARDINAL
ajfa-9064	196	2	one	CARDINAL
ajfa-9064	197	1	2007~2010	CARDINAL
ajfa-9064	199	1	each year	DATE
ajfa-9064	200	1	28	CARDINAL
ajfa-9064	200	2	four-year	DATE
ajfa-9064	200	3	2007	DATE
ajfa-9064	200	4	2010	DATE
ajfa-9064	200	5	112	CARDINAL
ajfa-9064	201	1	article 14-4	LAW
ajfa-9064	202	1	taiwan	GPE
ajfa-9064	203	1	1	CARDINAL
ajfa-9064	203	2	1.sample	CARDINAL
ajfa-9064	203	3	2007 2008 2009 2010	DATE
ajfa-9064	203	4	11	CARDINAL
ajfa-9064	203	5	27 67	CARDINAL
ajfa-9064	207	1	7 11 5	DATE
ajfa-9064	207	2	28	CARDINAL
ajfa-9064	207	3	1 6	CARDINAL
ajfa-9064	207	4	2 12	CARDINAL
ajfa-9064	207	5	28	CARDINAL
ajfa-9064	207	6	0	CARDINAL
ajfa-9064	207	7	1 1	CARDINAL
ajfa-9064	207	8	0	CARDINAL
ajfa-9064	207	9	1	CARDINAL
ajfa-9064	207	10	1	CARDINAL
ajfa-9064	207	11	1	CARDINAL
ajfa-9064	207	12	0	CARDINAL
ajfa-9064	207	13	28	CARDINAL
ajfa-9064	208	1	2	CARDINAL
ajfa-9064	208	2	4	CARDINAL
ajfa-9064	208	3	5	CARDINAL
ajfa-9064	208	4	4 5 24	TIME
ajfa-9064	208	5	3.2.1	CARDINAL
ajfa-9064	210	1	asian	NORP
ajfa-9064	210	2	finance & accounting	ORG
ajfa-9064	210	3	1946-052x 2016	MONEY
ajfa-9064	210	4	8	CARDINAL
ajfa-9064	210	5	1	CARDINAL
ajfa-9064	210	6	110	CARDINAL
ajfa-9064	210	7	french 1993	EVENT
ajfa-9064	211	1	french	NORP
ajfa-9064	211	2	1993	DATE
ajfa-9064	213	1	french	NORP
ajfa-9064	213	2	1993	DATE
ajfa-9064	213	3	three	CARDINAL
ajfa-9064	214	1	𝑟𝑖,𝑡is	ORG
ajfa-9064	214	2	five	CARDINAL
ajfa-9064	215	1	25	CARDINAL
ajfa-9064	217	1	3.2.2	CARDINAL
ajfa-9064	217	2	the end of year	DATE
ajfa-9064	220	1	3.2.3	CARDINAL
ajfa-9064	221	1	1	CARDINAL
ajfa-9064	221	2	the year	DATE
ajfa-9064	221	3	the following year	DATE
ajfa-9064	221	4	0	CARDINAL
ajfa-9064	221	5	two-year	DATE
ajfa-9064	224	1	1	CARDINAL
ajfa-9064	224	2	0	CARDINAL
ajfa-9064	226	1	3.2.4control	CARDINAL
ajfa-9064	229	1	the previous year	DATE
ajfa-9064	230	1	six years from 2005 to 2011	DATE
ajfa-9064	230	2	six	CARDINAL
ajfa-9064	231	1	asian	NORP
ajfa-9064	231	2	finance & accounting	ORG
ajfa-9064	231	3	1946-052x 2016	MONEY
ajfa-9064	231	4	8	CARDINAL
ajfa-9064	231	5	1	CARDINAL
ajfa-9064	231	6	111	CARDINAL
ajfa-9064	231	7	tej	ORG
ajfa-9064	232	1	5	CARDINAL
ajfa-9064	232	2	five	CARDINAL
ajfa-9064	233	1	four	CARDINAL
ajfa-9064	234	1	2	CARDINAL
ajfa-9064	234	2	2	CARDINAL
ajfa-9064	237	1	french	NORP
ajfa-9064	237	2	1993).we	CARDINAL
ajfa-9064	237	3	five	CARDINAL
ajfa-9064	238	1	25	CARDINAL
ajfa-9064	239	1	t. ∆𝐶𝑡	ORG
ajfa-9064	239	2	1	CARDINAL
ajfa-9064	239	3	0	CARDINAL
ajfa-9064	239	4	1	CARDINAL
ajfa-9064	239	5	the year	DATE
ajfa-9064	239	6	the following year	DATE
ajfa-9064	239	7	0	CARDINAL
ajfa-9064	240	1	∆𝐼𝑡	ORG
ajfa-9064	240	2	𝐶𝑡−1	ORG
ajfa-9064	240	3	3.3	CARDINAL
ajfa-9064	240	4	wang	PERSON
ajfa-9064	240	5	2006	DATE
ajfa-9064	240	6	1	CARDINAL
ajfa-9064	242	1	wang	ORG
ajfa-9064	242	2	2006	DATE
ajfa-9064	242	3	asian journal of finance & accounting	ORG
ajfa-9064	242	4	1946-052x 2016	MONEY
ajfa-9064	242	5	8	CARDINAL
ajfa-9064	242	6	1	CARDINAL
ajfa-9064	242	7	112	CARDINAL
ajfa-9064	243	1	one	CARDINAL
ajfa-9064	250	1	∗	CARDINAL
ajfa-9064	250	2	∗	CARDINAL
ajfa-9064	254	1	two	CARDINAL
ajfa-9064	259	1	1	CARDINAL
ajfa-9064	259	2	ac	ORG
ajfa-9064	259	3	ac	ORG
ajfa-9064	259	4	ac	ORG
ajfa-9064	259	5	ac	ORG
ajfa-9064	259	6	2	CARDINAL
ajfa-9064	262	1	∗	CARDINAL
ajfa-9064	262	2	∗	CARDINAL
ajfa-9064	262	3	∗	CARDINAL
ajfa-9064	262	4	∗	CARDINAL
ajfa-9064	262	5	+ 𝜑1𝑦𝑒𝑎𝑟𝑖𝑛𝑑𝑢𝑠𝑡𝑟𝑦𝑒𝑓𝑓𝑒𝑐𝑡𝑠 +	GPE
ajfa-9064	262	6	asian	NORP
ajfa-9064	262	7	finance & accounting	ORG
ajfa-9064	262	8	1946-052x 2016	MONEY
ajfa-9064	262	9	8	CARDINAL
ajfa-9064	262	10	1	CARDINAL
ajfa-9064	262	11	113 4	DATE
ajfa-9064	262	12	4.1	CARDINAL
ajfa-9064	262	13	3	CARDINAL
ajfa-9064	263	1	over 2007~2010	CARDINAL
ajfa-9064	265	1	max	PERSON
ajfa-9064	265	2	3	CARDINAL
ajfa-9064	266	1	3	CARDINAL
ajfa-9064	267	1	0.89	CARDINAL
ajfa-9064	267	2	0.79	CARDINAL
ajfa-9064	269	1	two	CARDINAL
ajfa-9064	270	1	0.17	CARDINAL
ajfa-9064	270	2	0.1	CARDINAL
ajfa-9064	271	1	0.07	CARDINAL
ajfa-9064	273	1	$155.73 million	MONEY
ajfa-9064	273	2	$5.72 million	MONEY
ajfa-9064	275	1	4.2	CARDINAL
ajfa-9064	275	2	pearson	PERSON
ajfa-9064	276	1	4	CARDINAL
ajfa-9064	276	2	0.5	CARDINAL
ajfa-9064	279	1	4.3	CARDINAL
ajfa-9064	280	1	asian journal of finance & accounting	ORG
ajfa-9064	280	2	1946-052x 2016	MONEY
ajfa-9064	280	3	8	CARDINAL
ajfa-9064	280	4	1 ajfa.macrothink.org	CARDINAL
ajfa-9064	280	5	114	CARDINAL
ajfa-9064	280	6	3	CARDINAL
ajfa-9064	280	7	max	PERSON
ajfa-9064	280	8	4.70	MONEY
ajfa-9064	280	9	3.99 0.03 0.09	QUANTITY
ajfa-9064	280	10	0.40 0.00 0.10 -0.29 0.20 0.02 0.16	QUANTITY
ajfa-9064	280	11	0.75 0.01 0.23	MONEY
ajfa-9064	280	12	1.20	CARDINAL
ajfa-9064	280	13	1.66 0.10 0.57	CARDINAL
ajfa-9064	280	14	3.97 0.01 0.17	QUANTITY
ajfa-9064	280	15	1.03 0.08 0.85	QUANTITY
ajfa-9064	280	16	5.95	CARDINAL
ajfa-9064	280	17	1.51 (million	CARDINAL
ajfa-9064	280	18	95.15	CARDINAL
ajfa-9064	281	1	1638.48	CARDINAL
ajfa-9064	281	2	max	PERSON
ajfa-9064	281	3	1.92 -0.10 0.56 -2.15 2.12 0.02 0.08	QUANTITY
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ajfa-9064	281	5	0.27	CARDINAL
ajfa-9064	281	6	0.37	CARDINAL
ajfa-9064	281	7	0.78	CARDINAL
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ajfa-9064	281	12	180.37 0.43 1270.74	MONEY
ajfa-9064	281	13	pre-establishment(n=56	ORG
ajfa-9064	281	14	post-establishment(n=56	ORG
ajfa-9064	281	15	pre-establishment(n=56	ORG
ajfa-9064	281	16	post-establishment(n=56	ORG
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ajfa-9064	281	21	1	CARDINAL
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ajfa-9064	281	30	5.95	CARDINAL
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ajfa-9064	281	36	0.27 0.01 0.08	QUANTITY
ajfa-9064	281	37	0.32	CARDINAL
ajfa-9064	281	38	0.76 0.09 0.21	QUANTITY
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ajfa-9064	281	40	0.78	CARDINAL
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ajfa-9064	282	6	4	CARDINAL
ajfa-9064	283	1	1	CARDINAL
ajfa-9064	283	2	2	CARDINAL
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ajfa-9064	283	6	0	CARDINAL
ajfa-9064	283	7	1	CARDINAL
ajfa-9064	283	8	0	CARDINAL
ajfa-9064	283	9	∆𝐸𝑡	ORG
ajfa-9064	283	10	𝐶𝑡−1	ORG
ajfa-9064	283	11	𝑁𝐹𝑡	ORG
ajfa-9064	284	1	5	CARDINAL
ajfa-9064	284	2	1	CARDINAL
ajfa-9064	284	3	first	ORDINAL
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ajfa-9064	284	5	2007~2010	TIME
ajfa-9064	287	1	5	CARDINAL
ajfa-9064	287	2	∆ct*𝑃𝑂𝑆𝑇t	DATE
ajfa-9064	288	1	2.034	CARDINAL
ajfa-9064	290	1	one dollar	MONEY
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ajfa-9064	296	1	2	CARDINAL
ajfa-9064	296	2	1 0.217	CARDINAL
ajfa-9064	296	3	1 0.029	CARDINAL
ajfa-9064	296	4	1 0.293	CARDINAL
ajfa-9064	297	1	1 0.253	CARDINAL
ajfa-9064	297	2	0.032 0.407	CARDINAL
ajfa-9064	298	1	0.030	CARDINAL
ajfa-9064	298	2	1	CARDINAL
ajfa-9064	298	3	1 0.426	CARDINAL
ajfa-9064	298	4	0.112	CARDINAL
ajfa-9064	298	5	0.325	CARDINAL
ajfa-9064	299	1	0.141	CARDINAL
ajfa-9064	299	2	0.012	CARDINAL
ajfa-9064	299	3	0.268	TIME
ajfa-9064	299	4	0.175	CARDINAL
ajfa-9064	299	5	0.074 1	CARDINAL
ajfa-9064	301	1	0.045	CARDINAL
ajfa-9064	301	2	1 0.06	CARDINAL
ajfa-9064	301	3	0.015 0.187	CARDINAL
ajfa-9064	301	4	1	CARDINAL
ajfa-9064	301	5	journal of finance & accounting	ORG
ajfa-9064	301	6	1946-052x 2016	MONEY
ajfa-9064	301	7	8	CARDINAL
ajfa-9064	301	8	1	CARDINAL
ajfa-9064	301	9	117	CARDINAL
ajfa-9064	303	1	0.264	CARDINAL
ajfa-9064	303	2	0.891	CARDINAL
ajfa-9064	305	1	1	CARDINAL
ajfa-9064	305	2	2	CARDINAL
ajfa-9064	307	1	1	CARDINAL
ajfa-9064	307	2	0.757	CARDINAL
ajfa-9064	307	3	0.355	CARDINAL
ajfa-9064	307	4	8.135	CARDINAL
ajfa-9064	307	5	6.334	CARDINAL
ajfa-9064	309	1	1	CARDINAL
ajfa-9064	309	2	2	CARDINAL
ajfa-9064	310	1	-22.930	PERSON
ajfa-9064	311	1	1	CARDINAL
ajfa-9064	311	2	2	CARDINAL
ajfa-9064	313	1	two	CARDINAL
ajfa-9064	314	1	6	CARDINAL
ajfa-9064	314	2	∆𝐶𝑡*𝑃𝑂𝑆𝑇𝑡*𝐴c𝑡	PERSON
ajfa-9064	314	3	coefficient=6.657	ORG
ajfa-9064	318	1	second	ORDINAL
ajfa-9064	321	1	asian	NORP
ajfa-9064	321	2	finance & accounting	ORG
ajfa-9064	321	3	1946-052x 2016	MONEY
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ajfa-9064	321	5	1	CARDINAL
ajfa-9064	322	1	118	CARDINAL
ajfa-9064	324	1	4.103	CARDINAL
ajfa-9064	324	2	7.019	DATE
ajfa-9064	325	1	5	CARDINAL
ajfa-9064	326	1	1	CARDINAL
ajfa-9064	327	1	2	CARDINAL
ajfa-9064	327	2	1	CARDINAL
ajfa-9064	327	3	the next year	DATE
ajfa-9064	327	4	0	CARDINAL
ajfa-9064	327	5	1	CARDINAL
ajfa-9064	327	6	0	CARDINAL
ajfa-9064	327	7	0.580	CARDINAL
ajfa-9064	327	8	0.816	CARDINAL
ajfa-9064	327	9	0.457	MONEY
ajfa-9064	327	10	0.821	CARDINAL
ajfa-9064	328	1	0.757	MONEY
ajfa-9064	328	2	0.005 0.355	CARDINAL
ajfa-9064	328	3	0.006	CARDINAL
ajfa-9064	328	4	0.001	CARDINAL
ajfa-9064	328	5	0.032 8.135	CARDINAL
ajfa-9064	328	6	6.334	CARDINAL
ajfa-9064	328	7	0.281	CARDINAL
ajfa-9064	328	8	0.252	CARDINAL
ajfa-9064	328	9	0.075	CARDINAL
ajfa-9064	328	10	0.004	CARDINAL
ajfa-9064	328	11	0.325	CARDINAL
ajfa-9064	328	12	0.306	CARDINAL
ajfa-9064	328	13	0.570	CARDINAL
ajfa-9064	328	14	2.657 0.320	CARDINAL
ajfa-9064	330	1	0.264 0.891	CARDINAL
ajfa-9064	330	2	0.443 0.310 n 112 224	MONEY
ajfa-9064	330	3	1)before	CARDINAL
ajfa-9064	330	4	2)after	CARDINAL
ajfa-9064	330	5	asian journal of finance & accounting	ORG
ajfa-9064	330	6	1946-052x 2016	MONEY
ajfa-9064	330	7	8	CARDINAL
ajfa-9064	330	8	1	CARDINAL
ajfa-9064	330	9	119	CARDINAL
ajfa-9064	330	10	∆𝐼𝑡	ORG
ajfa-9064	330	11	𝐶𝑡−1	ORG
ajfa-9064	331	1	𝑁𝐹𝑡	ORG
ajfa-9064	332	1	3.	CARDINAL
ajfa-9064	333	1	6	CARDINAL
ajfa-9064	335	1	1	CARDINAL
ajfa-9064	336	1	2	CARDINAL
ajfa-9064	336	2	1	CARDINAL
ajfa-9064	336	3	the next year	DATE
ajfa-9064	336	4	0	CARDINAL
ajfa-9064	336	5	1	CARDINAL
ajfa-9064	336	6	0	CARDINAL
ajfa-9064	336	7	∆𝐼𝑡	ORG
ajfa-9064	336	8	0.082	CARDINAL
ajfa-9064	336	9	0.001	CARDINAL
ajfa-9064	336	10	0.249 -0.479	MONEY
ajfa-9064	336	11	0.294	CARDINAL
ajfa-9064	336	12	0.396	CARDINAL
ajfa-9064	336	13	0.449	MONEY
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ajfa-9064	337	2	0.649	CARDINAL
ajfa-9064	339	1	0.996	CARDINAL
ajfa-9064	341	1	0.052 7.09	CARDINAL
ajfa-9064	341	2	0.001	CARDINAL
ajfa-9064	341	3	0.078	CARDINAL
ajfa-9064	341	4	0.827	CARDINAL
ajfa-9064	341	5	0.137	CARDINAL
ajfa-9064	341	6	5.776 0.333	CARDINAL
ajfa-9064	341	7	0.923 0.840	CARDINAL
ajfa-9064	341	8	0.289	CARDINAL
ajfa-9064	342	1	0.627	CARDINAL
ajfa-9064	343	1	0.3170	MONEY
ajfa-9064	345	1	0.025 4.587	CARDINAL
ajfa-9064	345	2	0.059	CARDINAL
ajfa-9064	346	1	6.657	CARDINAL
ajfa-9064	346	2	0.046	CARDINAL
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ajfa-9064	346	4	asian	NORP
ajfa-9064	346	5	finance & accounting	ORG
ajfa-9064	346	6	1946-052x 2016	MONEY
ajfa-9064	346	7	8	CARDINAL
ajfa-9064	346	8	1	CARDINAL
ajfa-9064	346	9	120	CARDINAL
ajfa-9064	346	10	𝐶𝑡−1	ORG
ajfa-9064	347	1	𝑁𝐹𝑡	ORG
ajfa-9064	348	1	3.	CARDINAL
ajfa-9064	349	1	4	CARDINAL
ajfa-9064	349	2	nt$600 million	CARDINAL
ajfa-9064	350	1	5	CARDINAL
ajfa-9064	350	2	two	CARDINAL
ajfa-9064	351	1	two	CARDINAL
ajfa-9064	355	1	taiwan	GPE
ajfa-9064	355	2	2007~2010	TIME
ajfa-9064	356	1	two	CARDINAL
ajfa-9064	358	1	two	CARDINAL
ajfa-9064	365	1	asian	NORP
ajfa-9064	365	2	finance & accounting	ORG
ajfa-9064	365	3	1946-052x 2016	MONEY
ajfa-9064	365	4	8	CARDINAL
ajfa-9064	365	5	1	CARDINAL
ajfa-9064	365	6	121	CARDINAL
ajfa-9064	367	1	recent years	DATE
ajfa-9064	367	2	taiwan	GPE
ajfa-9064	367	3	the securities and exchange	ORG
ajfa-9064	373	1	taiwan	GPE
ajfa-9064	374	1	2006	DATE
ajfa-9064	375	1	2013	DATE
ajfa-9064	376	1	the end of 2013	DATE
ajfa-9064	376	2	20175	DATE
ajfa-9064	377	1	taiwan	GPE
ajfa-9064	378	1	about 90%	PERCENT
ajfa-9064	380	1	1	CARDINAL
ajfa-9064	381	1	2009	DATE
ajfa-9064	381	2	kent et al.	PERSON
ajfa-9064	381	3	2010	DATE
ajfa-9064	381	4	lau et al.	PERSON
ajfa-9064	381	5	2009	DATE
ajfa-9064	381	6	nelson et al.	PERSON
ajfa-9064	381	7	2010	DATE
ajfa-9064	381	8	griffin et al.	PERSON
ajfa-9064	381	9	2010	DATE
ajfa-9064	381	10	2011	DATE
ajfa-9064	381	11	owen et al.	PERSON
ajfa-9064	381	12	2010	DATE
ajfa-9064	382	1	2	CARDINAL
ajfa-9064	382	2	tej.	DATE
ajfa-9064	383	1	3	CARDINAL
ajfa-9064	383	2	tej	GPE
ajfa-9064	387	1	oecd	ORG
ajfa-9064	387	2	2003	DATE
ajfa-9064	387	3	5	CARDINAL
ajfa-9064	387	4	financial supervisory commission	ORG
ajfa-9064	387	5	cheng-fa	PERSON
ajfa-9064	387	6	asian journal of finance & accounting	ORG
ajfa-9064	387	7	1946-052x 2016	MONEY
ajfa-9064	387	8	8	CARDINAL
ajfa-9064	387	9	1	CARDINAL
ajfa-9064	387	10	122	CARDINAL
ajfa-9064	387	11	abbott	GPE
ajfa-9064	387	12	l. j.	PERSON
ajfa-9064	387	13	parker	GPE
ajfa-9064	387	14	s.	PERSON
ajfa-9064	387	15	2000	DATE
ajfa-9064	388	1	practice & theory	ORG
ajfa-9064	388	2	47	CARDINAL
ajfa-9064	389	1	abbott	GPE
ajfa-9064	389	2	l. j.	PERSON
ajfa-9064	389	3	parker	GPE
ajfa-9064	389	4	s.,peters	PERSON
ajfa-9064	389	5	g. f.,	PERSON
ajfa-9064	389	6	raghunandan	GPE
ajfa-9064	389	7	k.	PERSON
ajfa-9064	389	8	17	CARDINAL
ajfa-9064	390	1	http://dx.doi.org/10.2308/aud.2003.22.2.17 akhigbe, a.	ORG
ajfa-9064	390	2	martin	PERSON
ajfa-9064	390	3	a. d.	PERSON
ajfa-9064	390	4	2006	DATE
ajfa-9064	392	1	30(3	CARDINAL
ajfa-9064	392	2	989-1006.http://dx.doi.org/10.1016/j.jbankfin.2005.06.002	CARDINAL
ajfa-9064	392	3	r.	NORP
ajfa-9064	392	4	kothari	PERSON
ajfa-9064	392	5	s. p.,	PERSON
ajfa-9064	392	6	a.	PERSON
ajfa-9064	392	7	2000	DATE
ajfa-9064	393	1	1-51.http://dx.doi.org/10.1016/s0165-4101(00)00012-4 baxter	GPE
ajfa-9064	393	2	j. (	PERSON
ajfa-9064	393	3	2009	DATE
ajfa-9064	394	1	267-290.http://dx.doi.org/10.1111/j.1467-629x.2008.00290.x	CARDINAL
ajfa-9064	394	2	j., chtourou	ORG
ajfa-9064	394	3	s. m., &courteau	PERSON
ajfa-9064	395	1	practice &	ORG
ajfa-9064	395	2	23(2	CARDINAL
ajfa-9064	395	3	13-35.http://dx.doi.org/10.2308/aud.2004.23.2.13 berle	PERSON
ajfa-9064	395	4	a. a.	PERSON
ajfa-9064	395	5	g. c.	PERSON
ajfa-9064	396	1	macmillan publishing co.	ORG
ajfa-9064	396	2	new york	GPE
ajfa-9064	397	1	http://dx.doi.org/10.1111/j.1467-9299.1934.tb01905.x bernstein	PERSON
ajfa-9064	397	2	p. l.	PERSON
ajfa-9064	397	3	1987	DATE
ajfa-9064	398	1	16(2	CARDINAL
ajfa-9064	398	2	54-62	DATE
ajfa-9064	399	1	m. a.	PERSON
ajfa-9064	399	2	2011	DATE
ajfa-9064	401	1	finance,51(2	ORG
ajfa-9064	401	2	361-380.http://dx.doi.org/10.1111/j.1467-629x.2010.00360.x	CARDINAL
ajfa-9064	401	3	s. b.	PERSON
ajfa-9064	401	4	2004	DATE
ajfa-9064	403	1	14	CARDINAL
ajfa-9064	403	2	6-44.http://dx.doi.org/10.1007/bf02751643	CARDINAL
ajfa-9064	403	3	j.,& robinson	ORG
ajfa-9064	403	4	c.	PERSON
ajfa-9064	403	5	2000).regulation	CARDINAL
ajfa-9064	403	6	london.http://dx.doi.org/10.1111/j.1468-0270.1996.tb00532.x bull	ORG
ajfa-9064	403	7	i., &sharp	ORG
ajfa-9064	403	8	f. c.	PERSON
ajfa-9064	403	9	1989	DATE
ajfa-9064	404	1	recommendations.journal of accountancy,167(2	ORG
ajfa-9064	404	2	46	CARDINAL
ajfa-9064	405	1	chittenden	GPE
ajfa-9064	405	2	f.	PERSON
ajfa-9064	405	3	s., &poutzouris	ORG
ajfa-9064	405	4	2002	DATE
ajfa-9064	407	1	2	CARDINAL
ajfa-9064	407	2	2007	DATE
ajfa-9064	409	1	chittenden	GPE
ajfa-9064	409	2	f.	PERSON
ajfa-9064	409	3	s.,&poutzouris	PERSON
ajfa-9064	409	4	2003).tax	CARDINAL
ajfa-9064	410	1	http://doi.org/10.1111/j.1467-9299.1934.tb01905.x	PERSON
ajfa-9064	411	1	http://doi.org/10.1111/j.1468-0270.1996.tb00532.x asian journal of finance & accounting	ORG
ajfa-9064	411	2	1946-052x 2016	MONEY
ajfa-9064	411	3	8	CARDINAL
ajfa-9064	411	4	1	CARDINAL
ajfa-9064	411	5	uk	GPE
ajfa-9064	411	6	australia	GPE
ajfa-9064	411	7	journal,21(1	ORG
ajfa-9064	411	8	93-115.http://dx.doi.org/10.1177/0266242603021001244	CARDINAL
ajfa-9064	411	9	chui	ORG
ajfa-9064	411	10	a. c. w.	PERSON
ajfa-9064	411	11	&wei	PERSON
ajfa-9064	411	12	k. c. j.	PERSON
ajfa-9064	411	13	1998	DATE
ajfa-9064	412	1	pacific-basin	LOC
ajfa-9064	413	1	pacific-basin	LOC
ajfa-9064	413	2	journal,41(6	ORG
ajfa-9064	414	1	275-293.http://dx.doi.org/10.1016/s0927-538x(98)00013-4	CARDINAL
ajfa-9064	414	2	cohen.	PERSON
ajfa-9064	414	3	j. r.	PERSON
ajfa-9064	414	4	udi, h., ganesh	ORG
ajfa-9064	414	5	k., &arnold	ORG
ajfa-9064	414	6	m. w.	PERSON
ajfa-9064	414	7	2014	DATE
ajfa-9064	415	1	243-273.http://dx.doi.org/10.2308/accr-50585	CARDINAL
ajfa-9064	416	1	s. k.	PERSON
ajfa-9064	416	2	groth	PERSON
ajfa-9064	416	3	j. c.	PERSON
ajfa-9064	416	4	w. e.	PERSON
ajfa-9064	416	5	1985	DATE
ajfa-9064	417	1	performance.journal of economics	ORG
ajfa-9064	417	2	37(1	DATE
ajfa-9064	417	3	19-33.http://dx.doi.org/10.1016/0148-6195(85)90003-7	CARDINAL
ajfa-9064	417	4	j. (	PERSON
ajfa-9064	417	5	2008	DATE
ajfa-9064	419	1	accounting,19(8	ORG
ajfa-9064	419	2	1105-1121.http://dx.doi.org/10.1016/j.cpa.2007.03.005	CARDINAL
ajfa-9064	419	3	dittmar, a., &mahrt-smith	PERSON
ajfa-9064	419	4	economics,83(3	ORG
ajfa-9064	419	5	599-634.http://dx.doi.org/10.1016/j.jfineco.2005.12.006	CARDINAL
ajfa-9064	419	6	e. f. (	PERSON
ajfa-9064	419	7	1980	DATE
ajfa-9064	421	1	288-307.http://dx.doi.org/10.1086/260866	CARDINAL
ajfa-9064	421	2	e. f.,&jensen	PERSON
ajfa-9064	421	3	m.c.	PERSON
ajfa-9064	422	1	1983).separation	CARDINAL
ajfa-9064	422	2	26(2),301	CARDINAL
ajfa-9064	422	3	325.http://dx.doi.org/10.1086/467037	CARDINAL
ajfa-9064	422	4	e. f.,& jensen	PERSON
ajfa-9064	422	5	m. c.	PERSON
ajfa-9064	422	6	economics,26(2	PERSON
ajfa-9064	422	7	327-349.http://dx.doi.org/10.1086/467038	CARDINAL
ajfa-9064	422	8	e., &french	ORG
ajfa-9064	422	9	k.	PERSON
ajfa-9064	423	1	1993).common	CARDINAL
ajfa-9064	423	2	bonds.journal of financial economics	ORG
ajfa-9064	423	3	33(1	CARDINAL
ajfa-9064	423	4	3-56.http://dx.doi.org/10.1016/0304-405x(93)90023-5	CARDINAL
ajfa-9064	423	5	w.	PERSON
ajfa-9064	423	6	noe	ORG
ajfa-9064	423	7	t. h., &tice	ORG
ajfa-9064	423	8	s.	PERSON
ajfa-9064	423	9	2009	DATE
ajfa-9064	424	1	94(1),150-169.http://dx.doi.org/10.1016	CARDINAL
ajfa-9064	424	2	j.jfineco.2008.08.007 faulkender	PERSON
ajfa-9064	424	3	m., &wang	ORG
ajfa-9064	424	4	r.	PERSON
ajfa-9064	424	5	2006).corporate	CARDINAL
ajfa-9064	424	6	61(4	CARDINAL
ajfa-9064	424	7	a. j.	PERSON
ajfa-9064	424	8	srinivasany	ORG
ajfa-9064	424	9	k., &solieri	ORG
ajfa-9064	424	10	s. a.	PERSON
ajfa-9064	424	11	2003).audit	CARDINAL
ajfa-9064	425	1	fraser	PERSON
ajfa-9064	425	2	d. r.	NORP
ajfa-9064	425	3	j. c.	PERSON
ajfa-9064	425	4	1985	DATE
ajfa-9064	426	1	6	CARDINAL
ajfa-9064	426	2	136	CARDINAL
ajfa-9064	427	1	griffin	PERSON
ajfa-9064	427	2	p. a.	PERSON
ajfa-9064	427	3	lont	GPE
ajfa-9064	427	4	d. h., &sun	ORG
ajfa-9064	430	1	finance & accounting	ORG
ajfa-9064	430	2	1946-052x 2016	MONEY
ajfa-9064	430	3	8	CARDINAL
ajfa-9064	430	4	1	CARDINAL
ajfa-9064	430	5	124	CARDINAL
ajfa-9064	430	6	321-350.http://dx.doi.org/10.1111/j.1467-629x.2009.00327.x	CARDINAL
ajfa-9064	430	7	s.	PERSON
ajfa-9064	430	8	461-483.http://dx.doi.org/10.1086/466995	CARDINAL
ajfa-9064	430	9	c. l.	PERSON
ajfa-9064	430	10	chen	PERSON
ajfa-9064	430	11	w. j., &lu	PERSON
ajfa-9064	430	12	k. c.	PERSON
ajfa-9064	430	13	2014	DATE
ajfa-9064	432	1	international journal of information	ORG
ajfa-9064	432	2	25(s	CARDINAL
ajfa-9064	432	3	197-214.http://dx.doi.org/10.6186/ijims.2014.25.3.1	CARDINAL
ajfa-9064	432	4	huang	ORG
ajfa-9064	432	5	h. h.	PERSON
ajfa-9064	432	6	2013	DATE
ajfa-9064	433	1	taiwan stock exchange	ORG
ajfa-9064	434	1	national taiwan university law journal	ORG
ajfa-9064	434	2	42(s	PERSON
ajfa-9064	434	3	1145	CARDINAL
ajfa-9064	435	1	j., &schwartz	ORG
ajfa-9064	435	2	r. a.	PERSON
ajfa-9064	436	1	14(3	CARDINAL
ajfa-9064	436	2	10-16.http://dx.doi.org/10.3905/jpm.1988.409160 holmstrom	PERSON
ajfa-9064	436	3	b., &kaplan	ORG
ajfa-9064	436	4	s.	PERSON
ajfa-9064	436	5	2003	DATE
ajfa-9064	437	1	u.s.	GPE
ajfa-9064	438	1	finance,15(3	TIME
ajfa-9064	438	2	8-20.http://dx.doi.org/10.1111/j.1745-6622.2003.tb00457.x	CARDINAL
ajfa-9064	438	3	w. h.	PERSON
ajfa-9064	438	4	2014	DATE
ajfa-9064	439	1	taiwan	GPE
ajfa-9064	440	1	203-232.http://dx.doi.org/10.6226/nturm2014.jun.r11002	CARDINAL
ajfa-9064	440	2	m. c.	PERSON
ajfa-9064	440	3	w. h.	PERSON
ajfa-9064	440	4	1976	DATE
ajfa-9064	442	1	journal of financial economics,3(4	ORG
ajfa-9064	442	2	305−360.http://dx.doi.org/10.1016/0304-405x(76)90026	CARDINAL
ajfa-9064	442	3	j.,&stewart	PERSON
ajfa-9064	442	4	j. (2010).innate	PERSON
ajfa-9064	442	5	finance,50(1	GPE
ajfa-9064	442	6	171–195.http://dx.doi.org/10.1111	GPE
ajfa-9064	442	7	629x.2009.00321.x	CARDINAL
ajfa-9064	442	8	keynes	GPE
ajfa-9064	442	9	j. m. (	PERSON
ajfa-9064	442	10	1936	DATE
ajfa-9064	443	1	london	GPE
ajfa-9064	444	1	koehn	PERSON
ajfa-9064	444	2	l,& del vecchio	ORG
ajfa-9064	444	3	s.	PERSON
ajfa-9064	444	4	2004	DATE
ajfa-9064	445	1	la porta	PERSON
ajfa-9064	445	2	r.	NORP
ajfa-9064	445	3	lopez-de-silanes	PERSON
ajfa-9064	445	4	f., &shleifer	ORG
ajfa-9064	445	5	a.	PERSON
ajfa-9064	445	6	2002	DATE
ajfa-9064	446	1	finance,57(1	GPE
ajfa-9064	446	2	265–301.http://dx.doi.org/10.1111/1540-6261.00422	DATE
ajfa-9064	446	3	lau	PERSON
ajfa-9064	446	4	j.	PERSON
ajfa-9064	446	5	p. wright	PERSON
ajfa-9064	446	6	s.	PERSON
ajfa-9064	446	7	2009	DATE
ajfa-9064	447	1	australian	NORP
ajfa-9064	448	1	49(1	CARDINAL
ajfa-9064	448	2	161-182.http://dx.doi.org/10.1111/j.1467-629x.2008.00278.x	CARDINAL
ajfa-9064	448	3	t., rock	GPE
ajfa-9064	448	4	k.	PERSON
ajfa-9064	448	5	1986	DATE
ajfa-9064	449	1	the american stock exchange	ORG
ajfa-9064	450	1	american stock exchange	ORG
ajfa-9064	450	2	2	MONEY
ajfa-9064	450	3	maug, e.	ORG
ajfa-9064	450	4	1998	DATE
ajfa-9064	452	1	finance & accounting	ORG
ajfa-9064	452	2	1946-052x 2016	MONEY
ajfa-9064	452	3	8	CARDINAL
ajfa-9064	452	4	1	CARDINAL
ajfa-9064	452	5	125	CARDINAL
ajfa-9064	452	6	control?	ORG
ajfa-9064	453	1	finance,53(1	GPE
ajfa-9064	453	2	65	CARDINAL
ajfa-9064	454	1	michaelis	PERSON
ajfa-9064	454	2	k.	PERSON
ajfa-9064	454	3	richards	PERSON
ajfa-9064	455	1	first	ORDINAL
ajfa-9064	459	1	the bell journal of economics,12(2	ORG
ajfa-9064	459	2	380-391.http://dx.doi.org/10.2307/3003562	CARDINAL
ajfa-9064	459	3	myers	GPE
ajfa-9064	459	4	s. c.,&rajan	PERSON
ajfa-9064	459	5	r. g.	PERSON
ajfa-9064	459	6	733-771.http://dx.doi.org/10.1162/003355398555739	CARDINAL
ajfa-9064	459	7	k.,& williams	ORG
ajfa-9064	459	8	121-139.http://dx.doi.org/10.1016/0278-4254(94)90016-7	CARDINAL
ajfa-9064	459	9	i. (2005	PERSON
ajfa-9064	460	1	3	CARDINAL
ajfa-9064	461	1	naidu	NORP
ajfa-9064	461	2	g. n.,	PERSON
ajfa-9064	461	3	m. s.	PERSON
ajfa-9064	461	4	1994	DATE
ajfa-9064	462	1	the singapore stock exchange	ORG
ajfa-9064	462	2	2(1	CARDINAL
ajfa-9064	462	3	23–42.http://dx.doi.org/10.1016/0927	CARDINAL
ajfa-9064	462	4	j.	PERSON
ajfa-9064	462	5	g.,& percy	ORG
ajfa-9064	462	6	m.	PERSON
ajfa-9064	462	7	2010).role	CARDINAL
ajfa-9064	462	8	685	CARDINAL
ajfa-9064	463	1	b. m.	PERSON
ajfa-9064	463	2	1988	DATE
ajfa-9064	465	1	the academy of management review,13(2	ORG
ajfa-9064	465	2	214-225	CARDINAL
ajfa-9064	466	1	owen	PERSON
ajfa-9064	466	2	s.	PERSON
ajfa-9064	466	3	l.,&yawson,	GPE
ajfa-9064	466	4	a.	PERSON
ajfa-9064	466	5	finance,50(2	ORG
ajfa-9064	466	6	389	CARDINAL
ajfa-9064	467	1	r.,&williamson	GPE
ajfa-9064	467	2	r.	NORP
ajfa-9064	467	3	2006).does	CARDINAL
ajfa-9064	468	1	61(6	CARDINAL
ajfa-9064	468	2	2725-2751.http://dx.doi.org/10.1111/j.1540-6261.2006.01003.x pound	QUANTITY
ajfa-9064	468	3	1988	DATE
ajfa-9064	469	1	237-265.http://dx.doi.org/10.1016/0304-405x(88)90046-3	CARDINAL
ajfa-9064	469	2	d.b.	GPE
ajfa-9064	469	3	2001	DATE
ajfa-9064	471	1	california	GPE
ajfa-9064	471	2	917-998.http://dx.doi.org/10.2307/3481289	CARDINAL
ajfa-9064	471	3	r. e.	PERSON
ajfa-9064	471	4	1983	DATE
ajfa-9064	473	1	economics,5(jan	GPE
ajfa-9064	473	2	williamson	PERSON
ajfa-9064	473	3	1983	DATE
ajfa-9064	476	1	asian	NORP
ajfa-9064	476	2	finance & accounting	ORG
ajfa-9064	476	3	1946-052x 2016	MONEY
ajfa-9064	476	4	8	CARDINAL
ajfa-9064	476	5	1	CARDINAL
ajfa-9064	476	6	126	CARDINAL
ajfa-9064	476	7	economics,26(2	PERSON
ajfa-9064	476	8	351-366.http://dx.doi.org/10.1086/467039	CARDINAL
ajfa-9064	476	9	j. j.	PERSON
ajfa-9064	476	10	1996).the	CARDINAL
ajfa-9064	476	11	247	CARDINAL
ajfa-9064	477	1	zahra	PERSON
ajfa-9064	477	2	s. a.	PERSON
ajfa-9064	477	3	pearce ii	PERSON
ajfa-9064	477	4	j. a.	PERSON
ajfa-9064	477	5	1989	DATE
ajfa-9064	479	1	291-334.http://dx.doi.org/10.1177/014920638901500208	CARDINAL
ajfa-9064	479	2	first	ORDINAL
ajfa-9064	480	1	http://creativecommons.org/licenses/by/3.0/	ORG