id	sid	eid	entity	type
ajfa-9288	1	1	microsoft	ORG
ajfa-9288	1	2	9248-33908-	DATE
ajfa-9288	1	3	asian	NORP
ajfa-9288	1	4	finance & accounting	ORG
ajfa-9288	1	5	1946-052x 2016	MONEY
ajfa-9288	1	6	8	CARDINAL
ajfa-9288	1	7	1 ajfa.macrothink.org	CARDINAL
ajfa-9288	1	8	127	CARDINAL
ajfa-9288	1	9	asia university	ORG
ajfa-9288	1	10	taiwan shiu-chen huang king steel machinery co.	PERSON
ajfa-9288	1	11	taiwan shieh-liang chen	GPE
ajfa-9288	1	12	asia university	ORG
ajfa-9288	1	13	taiwan e	GPE
ajfa-9288	1	14	feb. 20, 2016	DATE
ajfa-9288	1	15	march 22,	DATE
ajfa-9288	1	16	2016	DATE
ajfa-9288	1	17	june 1	DATE
ajfa-9288	1	18	2016	DATE
ajfa-9288	6	1	asian	NORP
ajfa-9288	6	2	finance & accounting	ORG
ajfa-9288	6	3	1946-052x 2016	MONEY
ajfa-9288	6	4	8	CARDINAL
ajfa-9288	6	5	1	CARDINAL
ajfa-9288	6	6	128 1	DATE
ajfa-9288	9	1	myers	ORG
ajfa-9288	9	2	1984	DATE
ajfa-9288	11	1	jensen	PERSON
ajfa-9288	11	2	1976	DATE
ajfa-9288	12	1	jensen, 1983b	ORG
ajfa-9288	14	1	taiwan	GPE
ajfa-9288	26	1	lee	PERSON
ajfa-9288	26	2	kocher	PERSON
ajfa-9288	26	3	2001	DATE
ajfa-9288	29	1	cronqvist	NORP
ajfa-9288	29	2	nilsson	ORG
ajfa-9288	29	3	2005	DATE
ajfa-9288	30	1	1	CARDINAL
ajfa-9288	30	2	1984	DATE
ajfa-9288	32	1	asian	NORP
ajfa-9288	32	2	finance & accounting	ORG
ajfa-9288	32	3	1946-052x 2016	MONEY
ajfa-9288	32	4	8	CARDINAL
ajfa-9288	32	5	1	CARDINAL
ajfa-9288	33	1	129	CARDINAL
ajfa-9288	36	1	ahmed et al.	PERSON
ajfa-9288	36	2	2002	DATE
ajfa-9288	53	1	myers	ORG
ajfa-9288	53	2	1984	DATE
ajfa-9288	54	1	norman	PERSON
ajfa-9288	54	2	1992	DATE
ajfa-9288	54	3	wahal	ORG
ajfa-9288	54	4	mcconnell	PERSON
ajfa-9288	54	5	2000	DATE
ajfa-9288	58	1	first	ORDINAL
ajfa-9288	59	1	second	ORDINAL
ajfa-9288	59	2	asian journal of finance & accounting	ORG
ajfa-9288	59	3	1946-052x 2016	MONEY
ajfa-9288	59	4	8	CARDINAL
ajfa-9288	59	5	1	CARDINAL
ajfa-9288	59	6	130	CARDINAL
ajfa-9288	60	1	third	ORDINAL
ajfa-9288	65	1	second	ORDINAL
ajfa-9288	66	1	singh	GPE
ajfa-9288	66	2	davidson ⅲ	GPE
ajfa-9288	66	3	2003	DATE
ajfa-9288	66	4	tsai	PERSON
ajfa-9288	66	5	shao	PERSON
ajfa-9288	66	6	yang	PERSON
ajfa-9288	66	7	2008	DATE
ajfa-9288	67	1	second	ORDINAL
ajfa-9288	68	1	section 2	LAW
ajfa-9288	69	1	section 3	LAW
ajfa-9288	70	1	section 4	LAW
ajfa-9288	70	2	section 5	DATE
ajfa-9288	70	3	2	CARDINAL
ajfa-9288	70	4	mcknight	WORK_OF_ART
ajfa-9288	70	5	2009	DATE
ajfa-9288	72	1	cole	PRODUCT
ajfa-9288	72	2	lin	PERSON
ajfa-9288	72	3	2000	DATE
ajfa-9288	73	1	john	PERSON
ajfa-9288	73	2	1998	DATE
ajfa-9288	76	1	berger	PERSON
ajfa-9288	76	2	1997	DATE
ajfa-9288	76	3	john	PERSON
ajfa-9288	76	4	1998	DATE
ajfa-9288	78	1	2003	DATE
ajfa-9288	79	1	marchica	PERSON
ajfa-9288	79	2	mura	ORG
ajfa-9288	79	3	2010	DATE
ajfa-9288	81	1	yan	PERSON
ajfa-9288	81	2	2011	DATE
ajfa-9288	81	3	asian	NORP
ajfa-9288	81	4	finance & accounting	ORG
ajfa-9288	81	5	1946-052x 2016	MONEY
ajfa-9288	81	6	8	CARDINAL
ajfa-9288	81	7	1	CARDINAL
ajfa-9288	81	8	131	CARDINAL
ajfa-9288	84	1	yan	PERSON
ajfa-9288	84	2	2011	DATE
ajfa-9288	89	1	myers	ORG
ajfa-9288	89	2	1977	DATE
ajfa-9288	91	1	myers	ORG
ajfa-9288	91	2	1984	DATE
ajfa-9288	91	3	1984	DATE
ajfa-9288	93	1	jensen	PERSON
ajfa-9288	93	2	1986	DATE
ajfa-9288	94	1	cronqvist	NORP
ajfa-9288	94	2	nilsson	ORG
ajfa-9288	94	3	2005	DATE
ajfa-9288	96	1	lee	PERSON
ajfa-9288	96	2	kocher	PERSON
ajfa-9288	96	3	2001	DATE
ajfa-9288	103	1	asian journal of finance & accounting	ORG
ajfa-9288	103	2	1946-052x 2016	MONEY
ajfa-9288	103	3	8	CARDINAL
ajfa-9288	103	4	1	CARDINAL
ajfa-9288	103	5	132	CARDINAL
ajfa-9288	104	1	jensen	PERSON
ajfa-9288	104	2	1976	DATE
ajfa-9288	106	1	wyatt	PERSON
ajfa-9288	106	2	1997	DATE
ajfa-9288	108	1	cole	PRODUCT
ajfa-9288	108	2	lin	PERSON
ajfa-9288	108	3	2000	DATE
ajfa-9288	110	1	cole	PRODUCT
ajfa-9288	110	2	lin	PERSON
ajfa-9288	110	3	2000	DATE
ajfa-9288	111	1	second	ORDINAL
ajfa-9288	113	1	jensen	PERSON
ajfa-9288	113	2	1976	DATE
ajfa-9288	119	1	3	CARDINAL
ajfa-9288	119	2	3.1	CARDINAL
ajfa-9288	119	3	the taiwan economic journal	ORG
ajfa-9288	119	4	tej	ORG
ajfa-9288	119	5	2006-2012	DATE
ajfa-9288	120	1	2005-2012	DATE
ajfa-9288	121	1	5,759	CARDINAL
ajfa-9288	122	1	the taiwan stock exchange	ORG
ajfa-9288	122	2	asian	NORP
ajfa-9288	122	3	finance & accounting	ORG
ajfa-9288	122	4	1946-052x 2016	MONEY
ajfa-9288	122	5	8	CARDINAL
ajfa-9288	122	6	1	CARDINAL
ajfa-9288	122	7	133	CARDINAL
ajfa-9288	124	1	more than half	CARDINAL
ajfa-9288	125	1	6.64%	PERCENT
ajfa-9288	125	2	6.45%	PERCENT
ajfa-9288	126	1	3.2	CARDINAL
ajfa-9288	126	2	1a	CARDINAL
ajfa-9288	126	3	1b	CARDINAL
ajfa-9288	126	4	1c	CARDINAL
ajfa-9288	130	1	+++++	DATE
ajfa-9288	130	2	−− 4312110	DATE
ajfa-9288	130	3	1	CARDINAL
ajfa-9288	130	4	+++++	DATE
ajfa-9288	130	5	−− 4312110	DATE
ajfa-9288	130	6	2	CARDINAL
ajfa-9288	133	1	−− 4312110 (	DATE
ajfa-9288	133	2	3	CARDINAL
ajfa-9288	135	1	−− 4312110	DATE
ajfa-9288	135	2	4	CARDINAL
ajfa-9288	135	3	1	CARDINAL
ajfa-9288	135	4	0	CARDINAL
ajfa-9288	136	1	1	CARDINAL
ajfa-9288	136	2	0	CARDINAL
ajfa-9288	137	1	debtseo	PERSON
ajfa-9288	137	2	1	CARDINAL
ajfa-9288	137	3	0	CARDINAL
ajfa-9288	146	1	+++++	DATE
ajfa-9288	146	2	43210	DATE
ajfa-9288	146	3	5	CARDINAL
ajfa-9288	147	1	+++++	DATE
ajfa-9288	147	2	43210	DATE
ajfa-9288	147	3	6	CARDINAL
ajfa-9288	147	4	asian journal of finance & accounting	ORG
ajfa-9288	147	5	1946-052x 2016	MONEY
ajfa-9288	147	6	8	CARDINAL
ajfa-9288	147	7	1	CARDINAL
ajfa-9288	147	8	134	CARDINAL
ajfa-9288	148	1	singh	GPE
ajfa-9288	148	2	davidson	GPE
ajfa-9288	148	3	2003	DATE
ajfa-9288	148	4	tsai et al	PERSON
ajfa-9288	149	1	2008	DATE
ajfa-9288	152	1	2a	CARDINAL
ajfa-9288	152	2	2b	CARDINAL
ajfa-9288	153	1	two	CARDINAL
ajfa-9288	153	2	7	CARDINAL
ajfa-9288	153	3	76115 1141312110	DATE
ajfa-9288	153	4	−−	ORG
ajfa-9288	153	5	76115 1141312110	DATE
ajfa-9288	154	1	++++ ++++	GPE
ajfa-9288	154	2	−−	ORG
ajfa-9288	156	1	two	CARDINAL
ajfa-9288	156	2	9) 76115 1141312110	DATE
ajfa-9288	156	3	++++ ++++	DATE
ajfa-9288	156	4	−−	ORG
ajfa-9288	156	5	10) 76115 1141312110	DATE
ajfa-9288	157	1	−−	ORG
ajfa-9288	159	1	two	CARDINAL
ajfa-9288	159	2	11	CARDINAL
ajfa-9288	159	3	765 43210	CARDINAL
ajfa-9288	159	4	12	CARDINAL
ajfa-9288	159	5	765 43210	CARDINAL
ajfa-9288	159	6	++++	DATE
ajfa-9288	162	1	asian	NORP
ajfa-9288	162	2	finance & accounting	ORG
ajfa-9288	162	3	1946-052x 2016	MONEY
ajfa-9288	162	4	8	CARDINAL
ajfa-9288	162	5	1	CARDINAL
ajfa-9288	162	6	135	CARDINAL
ajfa-9288	164	1	1	CARDINAL
ajfa-9288	165	1	3.3	CARDINAL
ajfa-9288	169	1	cole	PRODUCT
ajfa-9288	169	2	lin	PERSON
ajfa-9288	169	3	2000	DATE
ajfa-9288	169	4	two	CARDINAL
ajfa-9288	177	1	one	CARDINAL
ajfa-9288	177	2	zero	CARDINAL
ajfa-9288	179	1	one	CARDINAL
ajfa-9288	179	2	zero	CARDINAL
ajfa-9288	181	1	taiwanese	NORP
ajfa-9288	182	1	asian journal of finance & accounting	ORG
ajfa-9288	182	2	1946-052x 2016	MONEY
ajfa-9288	182	3	8	CARDINAL
ajfa-9288	182	4	1	CARDINAL
ajfa-9288	182	5	136	CARDINAL
ajfa-9288	183	1	4.1	CARDINAL
ajfa-9288	183	2	1	CARDINAL
ajfa-9288	184	1	0.9413	GPE
ajfa-9288	186	1	0.2012	CARDINAL
ajfa-9288	187	1	0.0803	MONEY
ajfa-9288	188	1	cronqvist	NORP
ajfa-9288	188	2	nilsson	ORG
ajfa-9288	188	3	2005	DATE
ajfa-9288	189	1	lee	PERSON
ajfa-9288	189	2	kocher	PERSON
ajfa-9288	189	3	2001	DATE
ajfa-9288	191	1	99.9500	CARDINAL
ajfa-9288	191	2	7.8000	CARDINAL
ajfa-9288	191	3	17.0849	CARDINAL
ajfa-9288	192	1	44.0689	CARDINAL
ajfa-9288	192	2	taiwan	GPE
ajfa-9288	193	1	two	CARDINAL
ajfa-9288	193	2	less than 0.65	CARDINAL
ajfa-9288	194	1	1	CARDINAL
ajfa-9288	196	1	1.5688	CARDINAL
ajfa-9288	196	2	2.6768	MONEY
ajfa-9288	196	3	0.6078	MONEY
ajfa-9288	197	1	6.5600	CARDINAL
ajfa-9288	197	2	3.6663	CARDINAL
ajfa-9288	197	3	25.3511	MONEY
ajfa-9288	197	4	762.1200	CARDINAL
ajfa-9288	197	5	44.0689	CARDINAL
ajfa-9288	197	6	9.3106	CARDINAL
ajfa-9288	197	7	6.4258	CARDINAL
ajfa-9288	197	8	51.5600	CARDINAL
ajfa-9288	197	9	0.2012 0.4009	MONEY
ajfa-9288	197	10	5319	DATE
ajfa-9288	198	1	1	CARDINAL
ajfa-9288	198	2	0	CARDINAL
ajfa-9288	199	1	1	CARDINAL
ajfa-9288	199	2	0	CARDINAL
ajfa-9288	200	1	dagency	PERSON
ajfa-9288	202	1	asian	NORP
ajfa-9288	202	2	finance & accounting	ORG
ajfa-9288	202	3	1946-052x 2016	MONEY
ajfa-9288	202	4	8	CARDINAL
ajfa-9288	202	5	1	CARDINAL
ajfa-9288	202	6	137	CARDINAL
ajfa-9288	206	1	4.2	CARDINAL
ajfa-9288	206	2	1	CARDINAL
ajfa-9288	206	3	2	CARDINAL
ajfa-9288	210	1	1a	CARDINAL
ajfa-9288	211	1	kim	PERSON
ajfa-9288	211	2	2008	DATE
ajfa-9288	212	1	1	CARDINAL
ajfa-9288	212	2	2	CARDINAL
ajfa-9288	215	1	1b	CARDINAL
ajfa-9288	216	1	2	CARDINAL
ajfa-9288	216	2	2	CARDINAL
ajfa-9288	218	1	1	CARDINAL
ajfa-9288	218	2	2	CARDINAL
ajfa-9288	221	1	2	CARDINAL
ajfa-9288	223	1	1984	DATE
ajfa-9288	223	2	1b	CARDINAL
ajfa-9288	224	1	asian journal of finance & accounting	ORG
ajfa-9288	224	2	1946-052x 2016	MONEY
ajfa-9288	224	3	8	CARDINAL
ajfa-9288	224	4	1	CARDINAL
ajfa-9288	224	5	138	CARDINAL
ajfa-9288	224	6	2	CARDINAL
ajfa-9288	225	1	+++++	DATE
ajfa-9288	225	2	−− 4312110	DATE
ajfa-9288	226	1	+++++	DATE
ajfa-9288	226	2	−− 4312110	DATE
ajfa-9288	226	3	1	CARDINAL
ajfa-9288	226	4	2	CARDINAL
ajfa-9288	226	5	coef	PERSON
ajfa-9288	227	1	coef	PERSON
ajfa-9288	228	1	0.2578	CARDINAL
ajfa-9288	228	2	0.0000	CARDINAL
ajfa-9288	228	3	8.7300	MONEY
ajfa-9288	228	4	0.0000	CARDINAL
ajfa-9288	228	5	0.0040	CARDINAL
ajfa-9288	229	1	0.0085	CARDINAL
ajfa-9288	229	2	4.1700	MONEY
ajfa-9288	229	3	0.0000	CARDINAL
ajfa-9288	229	4	0.0010	CARDINAL
ajfa-9288	229	5	0.0270	CARDINAL
ajfa-9288	229	6	0.0000	CARDINAL
ajfa-9288	229	7	0.0000	CARDINAL
ajfa-9288	231	1	0.0600	CARDINAL
ajfa-9288	232	1	5319 5319	DATE
ajfa-9288	232	2	lr chi2(5	ORG
ajfa-9288	232	3	181.06 199.04	CARDINAL
ajfa-9288	232	4	0.0000 0.0000	CARDINAL
ajfa-9288	232	5	0.0373	MONEY
ajfa-9288	232	6	1	CARDINAL
ajfa-9288	232	7	0	CARDINAL
ajfa-9288	233	1	dagency	PERSON
ajfa-9288	238	1	4.3	CARDINAL
ajfa-9288	238	2	1	CARDINAL
ajfa-9288	238	3	3	CARDINAL
ajfa-9288	241	1	1c	CARDINAL
ajfa-9288	242	1	asian journal of finance & accounting	ORG
ajfa-9288	242	2	1946-052x 2016	MONEY
ajfa-9288	242	3	8	CARDINAL
ajfa-9288	242	4	1 ajfa.macrothink.org	CARDINAL
ajfa-9288	242	5	139	DATE
ajfa-9288	242	6	1	CARDINAL
ajfa-9288	242	7	3	CARDINAL
ajfa-9288	244	1	1c	CARDINAL
ajfa-9288	246	1	2	CARDINAL
ajfa-9288	246	2	3	CARDINAL
ajfa-9288	247	1	2	CARDINAL
ajfa-9288	250	1	2	CARDINAL
ajfa-9288	250	2	3	CARDINAL
ajfa-9288	252	1	1c	CARDINAL
ajfa-9288	253	1	asian journal of finance & accounting	ORG
ajfa-9288	253	2	1946-052x 2016	MONEY
ajfa-9288	253	3	8	CARDINAL
ajfa-9288	253	4	1 ajfa.macrothink.org	CARDINAL
ajfa-9288	253	5	140	CARDINAL
ajfa-9288	253	6	3	CARDINAL
ajfa-9288	255	1	−− 4312110	DATE
ajfa-9288	256	1	−− 4312110	DATE
ajfa-9288	256	2	2	CARDINAL
ajfa-9288	256	3	coef	PERSON
ajfa-9288	257	1	coef	PERSON
ajfa-9288	258	1	0.1188 3.0800	CARDINAL
ajfa-9288	258	2	0.0020	CARDINAL
ajfa-9288	258	3	0.0230	CARDINAL
ajfa-9288	259	1	0.0000	CARDINAL
ajfa-9288	260	1	3.6500	MONEY
ajfa-9288	260	2	0.0000	CARDINAL
ajfa-9288	260	3	0.0000	CARDINAL
ajfa-9288	260	4	0.0000	CARDINAL
ajfa-9288	260	5	0.0000	CARDINAL
ajfa-9288	260	6	0.0000	CARDINAL
ajfa-9288	261	1	1.6273 2.4600	CARDINAL
ajfa-9288	261	2	0.0140	CARDINAL
ajfa-9288	261	3	1.1681 1.7400	CARDINAL
ajfa-9288	261	4	0.0820	CARDINAL
ajfa-9288	262	1	5319 5319	DATE
ajfa-9288	262	2	lr chi2(5	ORG
ajfa-9288	262	3	445.57	CARDINAL
ajfa-9288	262	4	425.91	CARDINAL
ajfa-9288	262	5	0.0000 0.0000	CARDINAL
ajfa-9288	262	6	0.1433	MONEY
ajfa-9288	262	7	1	CARDINAL
ajfa-9288	262	8	0	CARDINAL
ajfa-9288	263	1	dagency	PERSON
ajfa-9288	268	1	4.4	CARDINAL
ajfa-9288	268	2	1	CARDINAL
ajfa-9288	268	3	4	CARDINAL
ajfa-9288	270	1	1a	CARDINAL
ajfa-9288	271	1	2	CARDINAL
ajfa-9288	271	2	4	DATE
ajfa-9288	272	1	asian journal of finance & accounting	ORG
ajfa-9288	272	2	1946-052x 2016	MONEY
ajfa-9288	272	3	8	CARDINAL
ajfa-9288	272	4	1	CARDINAL
ajfa-9288	272	5	141	CARDINAL
ajfa-9288	272	6	1	CARDINAL
ajfa-9288	272	7	4	CARDINAL
ajfa-9288	275	1	1b	CARDINAL
ajfa-9288	276	1	2	CARDINAL
ajfa-9288	276	2	4	DATE
ajfa-9288	277	1	2	CARDINAL
ajfa-9288	277	2	4	CARDINAL
ajfa-9288	279	1	1c	CARDINAL
ajfa-9288	281	1	4	CARDINAL
ajfa-9288	283	1	1c	CARDINAL
ajfa-9288	285	1	4	CARDINAL
ajfa-9288	286	1	+++++	DATE
ajfa-9288	286	2	43210	CARDINAL
ajfa-9288	287	1	+++++	LOC
ajfa-9288	287	2	43210	DATE
ajfa-9288	287	3	1	CARDINAL
ajfa-9288	287	4	2	CARDINAL
ajfa-9288	287	5	coef	PERSON
ajfa-9288	288	1	zvalue	NORP
ajfa-9288	288	2	coef	PERSON
ajfa-9288	289	1	0.0000	CARDINAL
ajfa-9288	289	2	4.2000	MONEY
ajfa-9288	289	3	0.0000	CARDINAL
ajfa-9288	289	4	0.0370	CARDINAL
ajfa-9288	289	5	0.0000	CARDINAL
ajfa-9288	289	6	0.0010	CARDINAL
ajfa-9288	290	1	0.0000	CARDINAL
ajfa-9288	291	1	0.0000	CARDINAL
ajfa-9288	291	2	0.0000	CARDINAL
ajfa-9288	292	1	0.4930	ORG
ajfa-9288	293	1	1.7119	CARDINAL
ajfa-9288	293	2	0.0100	CARDINAL
ajfa-9288	294	1	5319 5319	DATE
ajfa-9288	294	2	lr chi2(5	ORG
ajfa-9288	294	3	159.11	CARDINAL
ajfa-9288	294	4	430.33	CARDINAL
ajfa-9288	294	5	0.0000 0.0000	CARDINAL
ajfa-9288	294	6	r2	ORG
ajfa-9288	294	7	1	CARDINAL
ajfa-9288	294	8	0	CARDINAL
ajfa-9288	294	9	asian	NORP
ajfa-9288	294	10	finance & accounting	ORG
ajfa-9288	294	11	1946-052x 2016	MONEY
ajfa-9288	294	12	8	CARDINAL
ajfa-9288	294	13	1	CARDINAL
ajfa-9288	294	14	142	CARDINAL
ajfa-9288	295	1	1	CARDINAL
ajfa-9288	295	2	0	CARDINAL
ajfa-9288	296	1	dagency	PERSON
ajfa-9288	300	1	4.5	CARDINAL
ajfa-9288	300	2	1	CARDINAL
ajfa-9288	300	3	5	CARDINAL
ajfa-9288	304	1	1	CARDINAL
ajfa-9288	304	2	5	CARDINAL
ajfa-9288	305	1	1b	CARDINAL
ajfa-9288	306	1	1	CARDINAL
ajfa-9288	306	2	5	CARDINAL
ajfa-9288	308	1	taiwan	GPE
ajfa-9288	310	1	2	CARDINAL
ajfa-9288	310	2	5	CARDINAL
ajfa-9288	313	1	2	CARDINAL
ajfa-9288	313	2	5	CARDINAL
ajfa-9288	315	1	taiwan	GPE
ajfa-9288	317	1	asian	NORP
ajfa-9288	317	2	finance & accounting	ORG
ajfa-9288	317	3	1946-052x 2016	MONEY
ajfa-9288	317	4	8	CARDINAL
ajfa-9288	317	5	1	CARDINAL
ajfa-9288	318	1	143	CARDINAL
ajfa-9288	318	2	5	CARDINAL
ajfa-9288	319	1	76115 1141312110	DATE
ajfa-9288	320	1	++++ ++++	GPE
ajfa-9288	320	2	76115 1141312110	DATE
ajfa-9288	320	3	1	CARDINAL
ajfa-9288	320	4	2	CARDINAL
ajfa-9288	320	5	coef	PERSON
ajfa-9288	321	1	coef	PERSON
ajfa-9288	322	1	0.0000	CARDINAL
ajfa-9288	322	2	3.0200	MONEY
ajfa-9288	322	3	0.0020	CARDINAL
ajfa-9288	322	4	0.0010	CARDINAL
ajfa-9288	322	5	0.1100	CARDINAL
ajfa-9288	323	1	0.0038 1.2000	CARDINAL
ajfa-9288	323	2	0.2310	CARDINAL
ajfa-9288	323	3	0.0033 1.0300	CARDINAL
ajfa-9288	323	4	0.3030	ORG
ajfa-9288	323	5	0.5490	CARDINAL
ajfa-9288	323	6	0.9030	MONEY
ajfa-9288	323	7	0.0083 2.4000	CARDINAL
ajfa-9288	323	8	0.0160	CARDINAL
ajfa-9288	323	9	0.9260	CARDINAL
ajfa-9288	323	10	0.0070	CARDINAL
ajfa-9288	324	1	0.0540	CARDINAL
ajfa-9288	325	1	0.0000	CARDINAL
ajfa-9288	325	2	0.0000	CARDINAL
ajfa-9288	326	1	0.1250	CARDINAL
ajfa-9288	326	2	0.0270	CARDINAL
ajfa-9288	327	1	5319 5319	DATE
ajfa-9288	327	2	lr chi2(5	ORG
ajfa-9288	327	3	188.74 201.12	CARDINAL
ajfa-9288	327	4	0.0000 0.0000	CARDINAL
ajfa-9288	327	5	0.0377	MONEY
ajfa-9288	327	6	1	CARDINAL
ajfa-9288	327	7	0	CARDINAL
ajfa-9288	328	1	dagency	PERSON
ajfa-9288	334	1	asian journal of finance & accounting	ORG
ajfa-9288	334	2	1946-052x 2016	MONEY
ajfa-9288	334	3	8	CARDINAL
ajfa-9288	334	4	1	CARDINAL
ajfa-9288	334	5	144	CARDINAL
ajfa-9288	334	6	4.6	CARDINAL
ajfa-9288	334	7	1	CARDINAL
ajfa-9288	334	8	6	CARDINAL
ajfa-9288	336	1	1	CARDINAL
ajfa-9288	336	2	6	CARDINAL
ajfa-9288	337	1	1c	CARDINAL
ajfa-9288	338	1	1	CARDINAL
ajfa-9288	338	2	6	CARDINAL
ajfa-9288	339	1	taiwan	GPE
ajfa-9288	341	1	2	CARDINAL
ajfa-9288	341	2	6	CARDINAL
ajfa-9288	344	1	2	CARDINAL
ajfa-9288	344	2	6	CARDINAL
ajfa-9288	347	1	asian	NORP
ajfa-9288	347	2	finance & accounting	ORG
ajfa-9288	347	3	1946-052x 2016	MONEY
ajfa-9288	347	4	8	CARDINAL
ajfa-9288	347	5	1	CARDINAL
ajfa-9288	347	6	145	CARDINAL
ajfa-9288	347	7	6	CARDINAL
ajfa-9288	348	1	++++ ++++	DATE
ajfa-9288	348	2	76115 1141312110	DATE
ajfa-9288	349	1	76115 1141312110	DATE
ajfa-9288	349	2	2	CARDINAL
ajfa-9288	349	3	coef	PERSON
ajfa-9288	350	1	coef	PERSON
ajfa-9288	351	1	0.2037 1.6300	CARDINAL
ajfa-9288	351	2	0.3410	CARDINAL
ajfa-9288	351	3	0.0010	CARDINAL
ajfa-9288	351	4	1.4600	MONEY
ajfa-9288	351	5	0.1460	CARDINAL
ajfa-9288	351	6	insidesit-1 -0.0013 -0.2600	PERSON
ajfa-9288	351	7	0.7910	CARDINAL
ajfa-9288	351	8	0.4400	CARDINAL
ajfa-9288	353	1	0.0091 1.3200	CARDINAL
ajfa-9288	354	1	0.8950	CARDINAL
ajfa-9288	355	1	0.0000	CARDINAL
ajfa-9288	355	2	-13.4600	GPE
ajfa-9288	355	3	0.0000	CARDINAL
ajfa-9288	355	4	0.0000	CARDINAL
ajfa-9288	356	1	1.7594 2.3700	CARDINAL
ajfa-9288	356	2	0.0180	CARDINAL
ajfa-9288	356	3	1.4758	CARDINAL
ajfa-9288	356	4	1.9600	MONEY
ajfa-9288	356	5	0.0500	CARDINAL
ajfa-9288	357	1	5319 5319	DATE
ajfa-9288	357	2	lr chi2(5	ORG
ajfa-9288	357	3	449.27	CARDINAL
ajfa-9288	357	4	427.74	CARDINAL
ajfa-9288	357	5	0.0000 0.0000	CARDINAL
ajfa-9288	357	6	1	CARDINAL
ajfa-9288	357	7	0	CARDINAL
ajfa-9288	358	1	dagency	PERSON
ajfa-9288	364	1	asian journal of finance & accounting	ORG
ajfa-9288	364	2	1946-052x 2016	MONEY
ajfa-9288	364	3	8	CARDINAL
ajfa-9288	364	4	1	CARDINAL
ajfa-9288	364	5	146	CARDINAL
ajfa-9288	364	6	4.7	CARDINAL
ajfa-9288	364	7	1	CARDINAL
ajfa-9288	364	8	7	CARDINAL
ajfa-9288	367	1	1b	CARDINAL
ajfa-9288	368	1	1	CARDINAL
ajfa-9288	368	2	7	CARDINAL
ajfa-9288	371	1	2	CARDINAL
ajfa-9288	371	2	7	CARDINAL
ajfa-9288	373	1	2	CARDINAL
ajfa-9288	373	2	7	CARDINAL
ajfa-9288	374	1	2	CARDINAL
ajfa-9288	374	2	7	CARDINAL
ajfa-9288	376	1	asian journal of finance & accounting	ORG
ajfa-9288	376	2	1946-052x 2016	MONEY
ajfa-9288	376	3	8	CARDINAL
ajfa-9288	376	4	1 ajfa.macrothink.org	CARDINAL
ajfa-9288	376	5	147	CARDINAL
ajfa-9288	376	6	7	CARDINAL
ajfa-9288	377	1	765 43210	CARDINAL
ajfa-9288	377	2	++++ ++++	DATE
ajfa-9288	377	3	765 43210	CARDINAL
ajfa-9288	377	4	1	CARDINAL
ajfa-9288	377	5	2	CARDINAL
ajfa-9288	377	6	coef	PERSON
ajfa-9288	378	1	coef	PERSON
ajfa-9288	379	1	6.0000	MONEY
ajfa-9288	379	2	0.0000	CARDINAL
ajfa-9288	379	3	2.2000	MONEY
ajfa-9288	379	4	0.0280	CARDINAL
ajfa-9288	379	5	0.4780	CARDINAL
ajfa-9288	379	6	0.0020	CARDINAL
ajfa-9288	379	7	0.0132 3.1500	CARDINAL
ajfa-9288	379	8	0.0020	CARDINAL
ajfa-9288	379	9	0.0010	CARDINAL
ajfa-9288	380	1	0.2920	CARDINAL
ajfa-9288	380	2	0.8860	CARDINAL
ajfa-9288	380	3	0.0100	CARDINAL
ajfa-9288	380	4	0.1130	CARDINAL
ajfa-9288	380	5	0.0010	CARDINAL
ajfa-9288	380	6	0.0000	CARDINAL
ajfa-9288	381	1	0.0010	CARDINAL
ajfa-9288	381	2	0.0000	CARDINAL
ajfa-9288	384	1	0.1750	CARDINAL
ajfa-9288	384	2	0.8500	MONEY
ajfa-9288	384	3	0.3970	CARDINAL
ajfa-9288	385	1	5319 5319	DATE
ajfa-9288	385	2	lr chi2(5	ORG
ajfa-9288	385	3	169.22	CARDINAL
ajfa-9288	385	4	442.48	CARDINAL
ajfa-9288	385	5	0.0000 0.0000	CARDINAL
ajfa-9288	385	6	r2	ORG
ajfa-9288	385	7	0.1488	MONEY
ajfa-9288	385	8	1	CARDINAL
ajfa-9288	385	9	0	CARDINAL
ajfa-9288	386	1	1	CARDINAL
ajfa-9288	386	2	0	CARDINAL
ajfa-9288	387	1	dagency	PERSON
ajfa-9288	392	1	5	CARDINAL
ajfa-9288	393	1	the asian journal of finance & accounting	ORG
ajfa-9288	393	2	1946-052x 2016	MONEY
ajfa-9288	393	3	8	CARDINAL
ajfa-9288	393	4	1	CARDINAL
ajfa-9288	393	5	148	CARDINAL
ajfa-9288	405	1	agrawal, a., & knoeber	ORG
ajfa-9288	405	2	c. r.	PERSON
ajfa-9288	405	3	1996	DATE
ajfa-9288	407	1	31	DATE
ajfa-9288	407	2	377	CARDINAL
ajfa-9288	408	1	agrawal, a., & mandelker	ORG
ajfa-9288	408	2	1990	DATE
ajfa-9288	410	1	25	CARDINAL
ajfa-9288	410	2	143	CARDINAL
ajfa-9288	411	1	http://dx.doi.org/10.2307/2330821 ahmed	PERSON
ajfa-9288	411	2	a. s.	PERSON
ajfa-9288	411	3	b. k.	PERSON
ajfa-9288	411	4	morton	PERSON
ajfa-9288	411	5	r. m.	PERSON
ajfa-9288	411	6	2002	DATE
ajfa-9288	413	1	77	DATE
ajfa-9288	413	2	867	CARDINAL
ajfa-9288	414	1	a., & demsetz	ORG
ajfa-9288	414	2	h.	PERSON
ajfa-9288	414	3	1972	DATE
ajfa-9288	416	1	asian journal of finance & accounting	ORG
ajfa-9288	416	2	1946-052x 2016	MONEY
ajfa-9288	416	3	8	CARDINAL
ajfa-9288	416	4	1	CARDINAL
ajfa-9288	416	5	149	CARDINAL
ajfa-9288	416	6	american	NORP
ajfa-9288	416	7	62	DATE
ajfa-9288	416	8	777	CARDINAL
ajfa-9288	417	1	j. s.	PERSON
ajfa-9288	418	1	a. c., & james	PERSON
ajfa-9288	419	1	w. l.	PERSON
ajfa-9288	419	2	2000	DATE
ajfa-9288	421	1	55	CARDINAL
ajfa-9288	421	2	81	CARDINAL
ajfa-9288	422	1	asquith	PERSON
ajfa-9288	422	2	& mullins	ORG
ajfa-9288	422	3	1986	DATE
ajfa-9288	424	1	journal of financial economics	ORG
ajfa-9288	424	2	15	CARDINAL
ajfa-9288	424	3	61-89	DATE
ajfa-9288	425	1	http://dx.doi.org/10.1016/0304-405x(86)90050-4 baker	PERSON
ajfa-9288	425	2	m., & wurgler	ORG
ajfa-9288	425	3	j. (2002	GPE
ajfa-9288	427	1	57	DATE
ajfa-9288	427	2	1	CARDINAL
ajfa-9288	428	1	berger	PERSON
ajfa-9288	428	2	p. g.	PERSON
ajfa-9288	428	3	e., & yermack d. l. (	ORG
ajfa-9288	428	4	1997	DATE
ajfa-9288	430	1	52	CARDINAL
ajfa-9288	430	2	1411-1437	DATE
ajfa-9288	431	1	http://dx.doi.org/10.1111/j.1540-6261.1997.tb01115.x berle	PERSON
ajfa-9288	431	2	a., & means	ORG
ajfa-9288	432	1	g. c. (	PERSON
ajfa-9288	434	1	new york	GPE
ajfa-9288	434	2	macmillan publishing co.	ORG
ajfa-9288	434	3	s., & yurtoglu	ORG
ajfa-9288	434	4	b. b.	PERSON
ajfa-9288	434	5	2013	DATE
ajfa-9288	436	1	15	CARDINAL
ajfa-9288	436	2	1-33	DATE
ajfa-9288	437	1	ippolito, f., & li	PERSON
ajfa-9288	437	2	k.	PERSON
ajfa-9288	437	3	2013	DATE
ajfa-9288	439	1	68	CARDINAL
ajfa-9288	439	2	2117-2141	CARDINAL
ajfa-9288	440	1	cronqvist	GPE
ajfa-9288	440	2	h., & nilsson	ORG
ajfa-9288	440	3	2005	DATE
ajfa-9288	442	1	journal of financial economics	ORG
ajfa-9288	442	2	78	DATE
ajfa-9288	442	3	375	CARDINAL
ajfa-9288	443	1	denis d. j.	PERSON
ajfa-9288	443	2	s. b.	PERSON
ajfa-9288	443	3	2012	DATE
ajfa-9288	445	1	25	CARDINAL
ajfa-9288	445	2	1897-1929	DATE
ajfa-9288	446	1	e., & jensen	ORG
ajfa-9288	446	2	m. (	PERSON
ajfa-9288	446	3	1983	DATE
ajfa-9288	448	1	26	CARDINAL
ajfa-9288	448	2	301	CARDINAL
ajfa-9288	450	1	e. f., & jensen	PERSON
ajfa-9288	450	2	m. c.	PERSON
ajfa-9288	450	3	1983	DATE
ajfa-9288	452	1	26	CARDINAL
ajfa-9288	452	2	327	CARDINAL
ajfa-9288	453	1	frank	PERSON
ajfa-9288	453	2	m. z.	PERSON
ajfa-9288	453	3	2003	DATE
ajfa-9288	455	1	journal of financial economics	ORG
ajfa-9288	455	2	67	CARDINAL
ajfa-9288	455	3	217	CARDINAL
ajfa-9288	456	1	fuerst, o., & kang	ORG
ajfa-9288	456	2	s. h.	PERSON
ajfa-9288	456	3	2000	DATE
ajfa-9288	459	1	gamba	PERSON
ajfa-9288	459	2	a., & triantis	ORG
ajfa-9288	459	3	a. j. (	PERSON
ajfa-9288	459	4	2008	DATE
ajfa-9288	461	1	63	DATE
ajfa-9288	461	2	2263-2296	CARDINAL
ajfa-9288	462	1	n., & zwiebel	ORG
ajfa-9288	462	2	j. (	PERSON
ajfa-9288	462	3	2009	DATE
ajfa-9288	464	1	22	CARDINAL
ajfa-9288	464	2	749	CARDINAL
ajfa-9288	465	1	http://dx.doi.org/10.1093/rfs/hhn017 graham	PERSON
ajfa-9288	465	2	j., & harvey	ORG
ajfa-9288	465	3	c. r.	PERSON
ajfa-9288	465	4	2001	DATE
ajfa-9288	467	1	journal of financial economics	ORG
ajfa-9288	467	2	60	CARDINAL
ajfa-9288	467	3	187	CARDINAL
ajfa-9288	468	1	hertzel	PERSON
ajfa-9288	468	2	z.	PERSON
ajfa-9288	468	3	2010	DATE
ajfa-9288	469	1	asian	NORP
ajfa-9288	469	2	finance & accounting	ORG
ajfa-9288	469	3	1946-052x 2016	MONEY
ajfa-9288	469	4	8	CARDINAL
ajfa-9288	469	5	1	CARDINAL
ajfa-9288	469	6	150	CARDINAL
ajfa-9288	470	1	45	CARDINAL
ajfa-9288	470	2	935	CARDINAL
ajfa-9288	471	1	c. a.	GPE
ajfa-9288	471	2	m. (	PERSON
ajfa-9288	471	3	1992	DATE
ajfa-9288	473	1	journal of accounting	ORG
ajfa-9288	473	2	7	CARDINAL
ajfa-9288	473	3	313	CARDINAL
ajfa-9288	474	1	hovakimian	NORP
ajfa-9288	474	2	a.	GPE
ajfa-9288	474	3	t., & titman	ORG
ajfa-9288	474	4	2001	DATE
ajfa-9288	476	1	36	CARDINAL
ajfa-9288	476	2	1	CARDINAL
ajfa-9288	477	1	huang	PERSON
ajfa-9288	477	2	r., & ritter	ORG
ajfa-9288	477	3	j. r.	PERSON
ajfa-9288	477	4	2009	DATE
ajfa-9288	479	1	journal of financial	ORG
ajfa-9288	479	2	44	DATE
ajfa-9288	479	3	237	CARDINAL
ajfa-9288	480	1	1986	DATE
ajfa-9288	482	1	american	NORP
ajfa-9288	482	2	76	DATE
ajfa-9288	482	3	323	CARDINAL
ajfa-9288	483	1	jensen	PERSON
ajfa-9288	483	2	m. c.	PERSON
ajfa-9288	483	3	w. h.	PERSON
ajfa-9288	483	4	1976	DATE
ajfa-9288	485	1	journal of financial economics	ORG
ajfa-9288	485	2	3	CARDINAL
ajfa-9288	485	3	305	CARDINAL
ajfa-9288	486	1	http://dx.doi.org/10.1016/0304-405x(76)90026-x jensen	ORG
ajfa-9288	486	2	m. c., & ruback	PERSON
ajfa-9288	486	3	r. s.	PERSON
ajfa-9288	486	4	1983	DATE
ajfa-9288	488	1	journal of financial economics	ORG
ajfa-9288	488	2	11	CARDINAL
ajfa-9288	488	3	5	CARDINAL
ajfa-9288	489	1	john.	PERSON
ajfa-9288	490	1	k., & senbet	ORG
ajfa-9288	490	2	l. w.	PERSON
ajfa-9288	490	3	1998	DATE
ajfa-9288	492	1	22	CARDINAL
ajfa-9288	492	2	371	CARDINAL
ajfa-9288	493	1	http://dx.doi.org/10.1016/s0378-4266(98)00005-3 kang	PERSON
ajfa-9288	493	2	f.	PERSON
ajfa-9288	493	3	2014	DATE
ajfa-9288	495	1	28	CARDINAL
ajfa-9288	495	2	261	CARDINAL
ajfa-9288	496	1	kim	PERSON
ajfa-9288	496	2	w., & weisbach	ORG
ajfa-9288	496	3	m. s.	PERSON
ajfa-9288	496	4	2008	DATE
ajfa-9288	498	1	journal of financial economics	ORG
ajfa-9288	498	2	87	DATE
ajfa-9288	498	3	281	CARDINAL
ajfa-9288	499	1	http://dx.doi.org/10.1016/j.jfineco.2006.09.010 lee	PERSON
ajfa-9288	499	2	2001	DATE
ajfa-9288	501	1	17	CARDINAL
ajfa-9288	501	2	23	CARDINAL
ajfa-9288	502	1	leone	ORG
ajfa-9288	502	2	a. j.	PERSON
ajfa-9288	502	3	2010	DATE
ajfa-9288	504	1	85	DATE
ajfa-9288	504	2	287	CARDINAL
ajfa-9288	505	1	lins	PERSON
ajfa-9288	505	2	k. v.	PERSON
ajfa-9288	505	3	2003	DATE
ajfa-9288	507	1	38	CARDINAL
ajfa-9288	507	2	159	CARDINAL
ajfa-9288	508	1	t., & ritter	ORG
ajfa-9288	508	2	j. (1997	ORG
ajfa-9288	510	1	52	CARDINAL
ajfa-9288	510	2	1823-1850	DATE
ajfa-9288	511	1	& yan	PERSON
ajfa-9288	511	2	j. (	PERSON
ajfa-9288	511	3	2011	DATE
ajfa-9288	513	1	66	CARDINAL
ajfa-9288	513	2	1687-1733	DATE
ajfa-9288	514	1	m., & mura	ORG
ajfa-9288	514	2	r.	NORP
ajfa-9288	514	3	2010	DATE
ajfa-9288	516	1	39	CARDINAL
ajfa-9288	516	2	1339	CARDINAL
ajfa-9288	517	1	http://dx.doi.org/10.1111/j.1755-053x.2010.01115.x asian journal of finance & accounting	ORG
ajfa-9288	517	2	1946-052x 2016	MONEY
ajfa-9288	517	3	8	CARDINAL
ajfa-9288	517	4	1	CARDINAL
ajfa-9288	517	5	151 marsh	QUANTITY
ajfa-9288	517	6	1982	DATE
ajfa-9288	519	1	37	CARDINAL
ajfa-9288	519	2	121	CARDINAL
ajfa-9288	520	1	masulis	GPE
ajfa-9288	520	2	r., & korwar, a.	ORG
ajfa-9288	520	3	1986	DATE
ajfa-9288	522	1	journal of financial economics	ORG
ajfa-9288	522	2	15	CARDINAL
ajfa-9288	522	3	91	CARDINAL
ajfa-9288	523	1	http://dx.doi.org/10.1016/0304-405x(86)90051-6	NORP
ajfa-9288	523	2	mcknight	TIME
ajfa-9288	523	3	j., & weir	ORG
ajfa-9288	523	4	2009	DATE
ajfa-9288	524	1	uk	GPE
ajfa-9288	525	1	quarterly	DATE
ajfa-9288	525	2	49	DATE
ajfa-9288	525	3	139	CARDINAL
ajfa-9288	526	1	http://dx.doi.org/10.1016/j.qref.2007.09.008 mclean	PERSON
ajfa-9288	526	2	r.	NORP
ajfa-9288	526	3	2011	DATE
ajfa-9288	528	1	journal of economics	ORG
ajfa-9288	528	2	99	CARDINAL
ajfa-9288	528	3	693	CARDINAL
ajfa-9288	529	1	morck	NORP
ajfa-9288	529	2	r.	NORP
ajfa-9288	529	3	a., & vishny	ORG
ajfa-9288	529	4	r.	PERSON
ajfa-9288	529	5	1988	DATE
ajfa-9288	531	1	journal of financial economics	ORG
ajfa-9288	531	2	20	CARDINAL
ajfa-9288	531	3	293	CARDINAL
ajfa-9288	532	1	http://dx.doi.org/10.1016/0304-405x(88)90048-7 myers	ORG
ajfa-9288	532	2	s.	GPE
ajfa-9288	532	3	1977	DATE
ajfa-9288	534	1	journal of financial economics	ORG
ajfa-9288	534	2	5	CARDINAL
ajfa-9288	534	3	147	CARDINAL
ajfa-9288	535	1	s. c.	PERSON
ajfa-9288	535	2	1984	DATE
ajfa-9288	537	1	39	CARDINAL
ajfa-9288	537	2	575	CARDINAL
ajfa-9288	538	1	myers	GPE
ajfa-9288	538	2	s. c., & majluf	PERSON
ajfa-9288	538	3	n.	PERSON
ajfa-9288	538	4	1984	DATE
ajfa-9288	540	1	13	CARDINAL
ajfa-9288	540	2	187	CARDINAL
ajfa-9288	542	1	s., & jeffrey	ORG
ajfa-9288	542	2	g. w. (	PERSON
ajfa-9288	542	3	1997	DATE
ajfa-9288	544	1	journal of financial economics	ORG
ajfa-9288	544	2	44	DATE
ajfa-9288	544	3	229	CARDINAL
ajfa-9288	545	1	singh	GPE
ajfa-9288	545	2	m., & davidson iii	ORG
ajfa-9288	545	3	w. n.	PERSON
ajfa-9288	545	4	2003	DATE
ajfa-9288	547	1	27	CARDINAL
ajfa-9288	547	2	793	CARDINAL
ajfa-9288	548	1	http://dx.doi.org/10.1016/s0378-4266(01)00260-6 titman	PERSON
ajfa-9288	548	2	s., & wessels	ORG
ajfa-9288	548	3	1988	DATE
ajfa-9288	550	1	43	CARDINAL
ajfa-9288	550	2	1-19	DATE
ajfa-9288	551	1	wahal	GPE
ajfa-9288	551	2	s., & mcconnell	ORG
ajfa-9288	551	3	j. j.	PERSON
ajfa-9288	551	4	2000	DATE
ajfa-9288	553	1	6	CARDINAL
ajfa-9288	553	2	307	CARDINAL
ajfa-9288	554	1	j. p.,	PERSON
ajfa-9288	554	2	& seward	ORG
ajfa-9288	554	3	j. k.	PERSON
ajfa-9288	554	4	1990	DATE
ajfa-9288	556	1	academy of management review	ORG
ajfa-9288	556	2	15	CARDINAL
ajfa-9288	556	3	421	CARDINAL
ajfa-9288	557	1	li	PERSON
ajfa-9288	557	2	x.	GPE
ajfa-9288	557	3	a. i.	PERSON
ajfa-9288	557	4	f. p.	PERSON
ajfa-9288	557	5	2013	DATE
ajfa-9288	560	1	1994	DATE
ajfa-9288	561	1	the 1980s	DATE
ajfa-9288	562	1	journal of business finance	ORG
ajfa-9288	562	2	21	CARDINAL
ajfa-9288	562	3	37	CARDINAL