id	sid	eid	entity	type
ajfa-9297	1	1	microsoft	ORG
ajfa-9297	1	2	9297-34054	DATE
ajfa-9297	1	3	asian	NORP
ajfa-9297	1	4	finance & accounting	ORG
ajfa-9297	1	5	1946-052x 2016	MONEY
ajfa-9297	1	6	8	CARDINAL
ajfa-9297	1	7	1	CARDINAL
ajfa-9297	1	8	195	CARDINAL
ajfa-9297	1	9	japan	GPE
ajfa-9297	1	10	ahmed zemzem	PERSON
ajfa-9297	1	11	university of sousse rue khalifa el karoui sahloul bp	ORG
ajfa-9297	1	12	tunisia	GPE
ajfa-9297	1	13	samir zouari	PERSON
ajfa-9297	1	14	university of sousse rue khalifa el karoui sahloul bp	ORG
ajfa-9297	1	15	tunisia	GPE
ajfa-9297	1	16	april 11, 2016	DATE
ajfa-9297	1	17	may 15,	DATE
ajfa-9297	1	18	2016	DATE
ajfa-9297	1	19	june 1	DATE
ajfa-9297	1	20	2016	DATE
ajfa-9297	1	21	japanese	NORP
ajfa-9297	3	1	75	CARDINAL
ajfa-9297	3	2	japanese	NORP
ajfa-9297	3	3	100	CARDINAL
ajfa-9297	3	4	20062013	DATE
ajfa-9297	5	1	asian	NORP
ajfa-9297	5	2	finance & accounting	ORG
ajfa-9297	5	3	1946-052x 2016	MONEY
ajfa-9297	5	4	8	CARDINAL
ajfa-9297	5	5	1	CARDINAL
ajfa-9297	5	6	196 1	DATE
ajfa-9297	6	1	first	ORDINAL
ajfa-9297	8	1	one	CARDINAL
ajfa-9297	12	1	nguyen	PERSON
ajfa-9297	12	2	2013	DATE
ajfa-9297	13	1	2006	DATE
ajfa-9297	14	1	japanese	NORP
ajfa-9297	14	2	100	CARDINAL
ajfa-9297	14	3	2006 to 2013	DATE
ajfa-9297	21	1	section 2	LAW
ajfa-9297	22	1	section 3	LAW
ajfa-9297	23	1	section 4	LAW
ajfa-9297	24	1	section 5	DATE
ajfa-9297	25	1	section 6	DATE
ajfa-9297	25	2	2	CARDINAL
ajfa-9297	25	3	u.s.	GPE
ajfa-9297	25	4	the mid-19th century	DATE
ajfa-9297	27	1	three	CARDINAL
ajfa-9297	27	2	lawrence	PERSON
ajfa-9297	27	3	2013	DATE
ajfa-9297	28	1	2.1	CARDINAL
ajfa-9297	28	2	the 19th century	DATE
ajfa-9297	28	3	asian	NORP
ajfa-9297	28	4	journal of finance & accounting	ORG
ajfa-9297	28	5	1946-052x 2016	MONEY
ajfa-9297	28	6	8	CARDINAL
ajfa-9297	28	7	1	CARDINAL
ajfa-9297	28	8	197	CARDINAL
ajfa-9297	29	1	one	CARDINAL
ajfa-9297	29	2	first	ORDINAL
ajfa-9297	29	3	1841	DATE
ajfa-9297	29	4	lewis tappan	PERSON
ajfa-9297	29	5	1837	DATE
ajfa-9297	30	1	the 20th century	DATE
ajfa-9297	30	2	john moody	PERSON
ajfa-9297	31	1	first	ORDINAL
ajfa-9297	31	2	moody’s	ORG
ajfa-9297	31	3	1909	DATE
ajfa-9297	31	4	moody’s	ORG
ajfa-9297	31	5	1916	DATE
ajfa-9297	31	6	1922	DATE
ajfa-9297	31	7	1924	DATE
ajfa-9297	32	1	2.2	CARDINAL
ajfa-9297	32	2	the 1970s	DATE
ajfa-9297	32	3	the early 1930s	DATE
ajfa-9297	33	1	1936	DATE
ajfa-9297	34	1	the following decades	DATE
ajfa-9297	35	1	1975	DATE
ajfa-9297	35	2	the securities and exchange commission	ORG
ajfa-9297	35	3	sec	ORG
ajfa-9297	36	1	sec	ORG
ajfa-9297	36	2	s&p	ORG
ajfa-9297	36	3	nrsros	DATE
ajfa-9297	37	1	the late 1960s	DATE
ajfa-9297	37	2	early 1970s	DATE
ajfa-9297	37	3	john moody	PERSON
ajfa-9297	37	4	1909	DATE
ajfa-9297	38	1	2.3	CARDINAL
ajfa-9297	38	2	2010s	DATE
ajfa-9297	38	3	november 2001	DATE
ajfa-9297	38	4	enron	ORG
ajfa-9297	38	5	three	CARDINAL
ajfa-9297	38	6	five days	DATE
ajfa-9297	39	1	enron	ORG
ajfa-9297	39	2	sec	ORG
ajfa-9297	39	3	sec	ORG
ajfa-9297	39	4	only three	CARDINAL
ajfa-9297	39	5	nrsros	DATE
ajfa-9297	40	1	sec	ORG
ajfa-9297	40	2	ten	CARDINAL
ajfa-9297	40	3	2013	DATE
ajfa-9297	41	1	few years	DATE
ajfa-9297	42	1	asian journal of finance & accounting	ORG
ajfa-9297	42	2	1946-052x 2016	MONEY
ajfa-9297	42	3	8	CARDINAL
ajfa-9297	42	4	1	CARDINAL
ajfa-9297	42	5	198 3	DATE
ajfa-9297	44	1	3.1	CARDINAL
ajfa-9297	44	2	the 18th century	DATE
ajfa-9297	44	3	adam smith	PERSON
ajfa-9297	44	4	berle	PERSON
ajfa-9297	44	5	1934	DATE
ajfa-9297	44	6	1989	DATE
ajfa-9297	48	1	1989	DATE
ajfa-9297	50	1	jensen	PERSON
ajfa-9297	50	2	1990	DATE
ajfa-9297	56	1	demsetz	PERSON
ajfa-9297	56	2	1983	DATE
ajfa-9297	56	3	1986	DATE
ajfa-9297	58	1	yaron	ORG
ajfa-9297	58	2	manos 2010	ORG
ajfa-9297	60	1	3.2	CARDINAL
ajfa-9297	60	2	one	CARDINAL
ajfa-9297	60	3	2004	DATE
ajfa-9297	61	1	2002	DATE
ajfa-9297	61	2	four	CARDINAL
ajfa-9297	61	3	standard asian journal of finance & accounting	ORG
ajfa-9297	61	4	1946-052x 2016	MONEY
ajfa-9297	61	5	8	CARDINAL
ajfa-9297	61	6	1	CARDINAL
ajfa-9297	61	7	199	CARDINAL
ajfa-9297	61	8	2002	DATE
ajfa-9297	63	1	3.2.1	CARDINAL
ajfa-9297	63	2	two	CARDINAL
ajfa-9297	63	3	2005	DATE
ajfa-9297	63	4	adams	ORG
ajfa-9297	63	5	2007	DATE
ajfa-9297	64	1	jensen 1983	PERSON
ajfa-9297	66	1	2004	DATE
ajfa-9297	66	2	dalton	PERSON
ajfa-9297	66	3	dalton 2005	PERSON
ajfa-9297	68	1	sah	ORG
ajfa-9297	68	2	stiglitz 1991	LAW
ajfa-9297	69	1	upadhyay 2015	PERSON
ajfa-9297	70	1	1996	DATE
ajfa-9297	70	2	eisenberg et al	PERSON
ajfa-9297	71	1	1998	DATE
ajfa-9297	71	2	1998	DATE
ajfa-9297	74	1	dunn 1987	ORG
ajfa-9297	75	1	1980	DATE
ajfa-9297	76	1	kor	ORG
ajfa-9297	76	2	2009	DATE
ajfa-9297	77	1	bhojraj	ORG
ajfa-9297	77	2	2003	DATE
ajfa-9297	78	1	japan	GPE
ajfa-9297	78	2	international asian journal of finance & accounting	ORG
ajfa-9297	78	3	1946-052x 2016	MONEY
ajfa-9297	78	4	8	CARDINAL
ajfa-9297	78	5	1	CARDINAL
ajfa-9297	78	6	200	CARDINAL
ajfa-9297	79	1	2010	DATE
ajfa-9297	79	2	less than half	CARDINAL
ajfa-9297	79	3	japanese	NORP
ajfa-9297	79	4	first	ORDINAL
ajfa-9297	79	5	the tokyo stock exchange	ORG
ajfa-9297	80	1	japanese	NORP
ajfa-9297	80	2	2010	DATE
ajfa-9297	80	3	62.2%	PERCENT
ajfa-9297	80	4	2013	DATE
ajfa-9297	80	5	jeff	PERSON
ajfa-9297	80	6	hisateru 2014	DATE
ajfa-9297	81	1	second	ORDINAL
ajfa-9297	82	1	3.2.2	CARDINAL
ajfa-9297	83	1	han	NORP
ajfa-9297	83	2	2013	DATE
ajfa-9297	84	1	1988	DATE
ajfa-9297	84	2	1983	DATE
ajfa-9297	84	3	jensen	PERSON
ajfa-9297	84	4	1976	DATE
ajfa-9297	84	5	1988	DATE
ajfa-9297	86	1	3.2.3	CARDINAL
ajfa-9297	86	2	klein	PERSON
ajfa-9297	87	1	2002	DATE
ajfa-9297	89	1	lee et al	PERSON
ajfa-9297	90	1	2008	DATE
ajfa-9297	92	1	1998	DATE
ajfa-9297	94	1	asian journal of finance & accounting	ORG
ajfa-9297	94	2	1946-052x 2016	MONEY
ajfa-9297	94	3	8	CARDINAL
ajfa-9297	94	4	1	CARDINAL
ajfa-9297	94	5	201 4	DATE
ajfa-9297	94	6	4.1	CARDINAL
ajfa-9297	94	7	japanese	NORP
ajfa-9297	94	8	100	CARDINAL
ajfa-9297	94	9	the tokyo stock exchange	ORG
ajfa-9297	94	10	japan	GPE
ajfa-9297	95	1	75	CARDINAL
ajfa-9297	95	2	2006–2013	DATE
ajfa-9297	96	1	r&i	ORG
ajfa-9297	97	1	japan	GPE
ajfa-9297	98	1	bbb	ORG
ajfa-9297	98	2	bhojraj	ORG
ajfa-9297	98	3	2003	DATE
ajfa-9297	98	4	1 to 6	CARDINAL
ajfa-9297	101	1	orbis	PRODUCT
ajfa-9297	102	1	4.2	CARDINAL
ajfa-9297	102	2	three	CARDINAL
ajfa-9297	102	3	first	ORDINAL
ajfa-9297	104	1	second	ORDINAL
ajfa-9297	104	2	one	CARDINAL
ajfa-9297	107	1	third	ORDINAL
ajfa-9297	108	1	one	CARDINAL
ajfa-9297	108	2	annual	DATE
ajfa-9297	108	3	the fiscal year-end	DATE
ajfa-9297	109	1	nguyen	PERSON
ajfa-9297	109	2	2013	DATE
ajfa-9297	109	3	the end of the fiscal year	DATE
ajfa-9297	109	4	60 days	DATE
ajfa-9297	109	5	annual	DATE
ajfa-9297	109	6	the fiscal year-end	DATE
ajfa-9297	112	1	one	CARDINAL
ajfa-9297	112	2	four	CARDINAL
ajfa-9297	112	3	1.405106	CARDINAL
ajfa-9297	114	1	46.84%	PERCENT
ajfa-9297	115	1	asian journal of finance & accounting	ORG
ajfa-9297	115	2	1946-052x 2016	MONEY
ajfa-9297	115	3	8	CARDINAL
ajfa-9297	115	4	1	CARDINAL
ajfa-9297	116	1	202	CARDINAL
ajfa-9297	116	2	andrea et al	PERSON
ajfa-9297	117	1	2007	DATE
ajfa-9297	119	1	2006	DATE
ajfa-9297	120	1	bhojraj	ORG
ajfa-9297	120	2	2003	DATE
ajfa-9297	120	3	bradley	PERSON
ajfa-9297	120	4	chen	PERSON
ajfa-9297	120	5	2011	DATE
ajfa-9297	121	1	anderson et al	PERSON
ajfa-9297	121	2	2004	DATE
ajfa-9297	124	1	2006	DATE
ajfa-9297	124	2	nguyen	PERSON
ajfa-9297	124	3	2013	DATE
ajfa-9297	126	1	bhojraj	ORG
ajfa-9297	126	2	2003	DATE
ajfa-9297	127	1	darren	PERSON
ajfa-9297	127	2	2006	DATE
ajfa-9297	129	1	2006	DATE
ajfa-9297	131	1	the last three years	DATE
ajfa-9297	131	2	annual	DATE
ajfa-9297	132	1	bhojraj	ORG
ajfa-9297	132	2	2003	DATE
ajfa-9297	132	3	us	GPE
ajfa-9297	133	1	hung et al	PERSON
ajfa-9297	134	1	2013	DATE
ajfa-9297	135	1	the past 5 years	DATE
ajfa-9297	136	1	monthly	DATE
ajfa-9297	137	1	one	CARDINAL
ajfa-9297	137	2	1974	DATE
ajfa-9297	138	1	bradley	PERSON
ajfa-9297	138	2	chen	PERSON
ajfa-9297	138	3	2011	DATE
ajfa-9297	138	4	asian	NORP
ajfa-9297	138	5	finance & accounting	ORG
ajfa-9297	138	6	1946-052x 2016	MONEY
ajfa-9297	138	7	8	CARDINAL
ajfa-9297	138	8	1	CARDINAL
ajfa-9297	138	9	203	CARDINAL
ajfa-9297	139	1	anderson et al	PERSON
ajfa-9297	139	2	2004	DATE
ajfa-9297	140	1	4.3	CARDINAL
ajfa-9297	140	2	yang	PERSON
ajfa-9297	140	3	2005	DATE
ajfa-9297	141	1	furfine	PERSON
ajfa-9297	141	2	2004	DATE
ajfa-9297	141	3	2013	DATE
ajfa-9297	141	4	+ α1	QUANTITY
ajfa-9297	141	5	+ α4 timelinessit +	DATE
ajfa-9297	141	6	+ α6	DATE
ajfa-9297	141	7	leverageit	GPE
ajfa-9297	141	8	1	CARDINAL
ajfa-9297	141	9	r&i	ORG
ajfa-9297	141	10	outdr	GPE
ajfa-9297	141	11	60 days	DATE
ajfa-9297	141	12	annual	DATE
ajfa-9297	141	13	the fiscal year-end	DATE
ajfa-9297	141	14	gscore	PERSON
ajfa-9297	141	15	the last 60 months	DATE
ajfa-9297	142	1	5	CARDINAL
ajfa-9297	142	2	5.1	CARDINAL
ajfa-9297	142	3	1	CARDINAL
ajfa-9297	143	1	3.5%	PERCENT
ajfa-9297	143	2	1.65%	PERCENT
ajfa-9297	143	3	5.22%	PERCENT
ajfa-9297	144	1	0.894%	PERCENT
ajfa-9297	144	2	3.688%	PERCENT
ajfa-9297	145	1	12.7	CARDINAL
ajfa-9297	146	1	2.2%	PERCENT
ajfa-9297	146	2	2%	PERCENT
ajfa-9297	146	3	japanese	NORP
ajfa-9297	146	4	japanese	NORP
ajfa-9297	146	5	aman	NORP
ajfa-9297	146	6	nguyen 2013	PERSON
ajfa-9297	147	1	9.19%	PERCENT
ajfa-9297	147	2	3.81%	PERCENT
ajfa-9297	147	3	13.36%	PERCENT
ajfa-9297	148	1	54.2	CARDINAL
ajfa-9297	148	2	annual	DATE
ajfa-9297	148	3	60 5.8	CARDINAL
ajfa-9297	148	4	54.2	CARDINAL
ajfa-9297	149	1	4.711	CARDINAL
ajfa-9297	150	1	japanese	NORP
ajfa-9297	151	1	asian	NORP
ajfa-9297	151	2	finance & accounting	ORG
ajfa-9297	151	3	1946-052x 2016	MONEY
ajfa-9297	151	4	8	CARDINAL
ajfa-9297	151	5	1	CARDINAL
ajfa-9297	151	6	204	CARDINAL
ajfa-9297	151	7	1	CARDINAL
ajfa-9297	153	1	s. d.	PERSON
ajfa-9297	153	2	4.711	CARDINAL
ajfa-9297	153	3	4.192 461	CARDINAL
ajfa-9297	153	4	outdr	NORP
ajfa-9297	153	5	3.81	CARDINAL
ajfa-9297	154	1	13	CARDINAL
ajfa-9297	154	2	2 6.695	CARDINAL
ajfa-9297	154	3	13.36	CARDINAL
ajfa-9297	154	4	0.880 1.611 0.554	MONEY
ajfa-9297	154	5	8.891	CARDINAL
ajfa-9297	154	6	2.977 8.609	MONEY
ajfa-9297	155	1	529	MONEY
ajfa-9297	155	2	538 126	CARDINAL
ajfa-9297	155	3	7.413 107.8 3.504	MONEY
ajfa-9297	155	4	3.173	CARDINAL
ajfa-9297	155	5	7.399	MONEY
ajfa-9297	155	6	3.22	CARDINAL
ajfa-9297	155	7	5.752	CARDINAL
ajfa-9297	155	8	6.115	MONEY
ajfa-9297	155	9	531 530	CARDINAL
ajfa-9297	155	10	r&i	ORG
ajfa-9297	155	11	outdr	GPE
ajfa-9297	155	12	60 days	DATE
ajfa-9297	155	13	annual	DATE
ajfa-9297	155	14	the fiscal year-end	DATE
ajfa-9297	155	15	gscore	PERSON
ajfa-9297	155	16	the last 60 months	DATE
ajfa-9297	156	1	5.2	CARDINAL
ajfa-9297	156	2	2	CARDINAL
ajfa-9297	158	1	0.8	CARDINAL
ajfa-9297	158	2	kennedy	PERSON
ajfa-9297	158	3	1985	DATE
ajfa-9297	159	1	two	CARDINAL
ajfa-9297	159	2	0.8	CARDINAL
ajfa-9297	160	1	0.8	CARDINAL
ajfa-9297	163	1	asian journal of finance & accounting	ORG
ajfa-9297	163	2	1946-052x 2016	MONEY
ajfa-9297	163	3	8	CARDINAL
ajfa-9297	163	4	1	CARDINAL
ajfa-9297	163	5	205	CARDINAL
ajfa-9297	163	6	2	CARDINAL
ajfa-9297	163	7	pearson	PERSON
ajfa-9297	164	1	1. 2	CARDINAL
ajfa-9297	164	2	3	CARDINAL
ajfa-9297	164	3	4	CARDINAL
ajfa-9297	164	4	5	CARDINAL
ajfa-9297	164	5	6	CARDINAL
ajfa-9297	164	6	7	CARDINAL
ajfa-9297	164	7	8.	DATE
ajfa-9297	165	1	9	CARDINAL
ajfa-9297	165	2	1	CARDINAL
ajfa-9297	165	3	1 2	CARDINAL
ajfa-9297	166	1	outdr	PERSON
ajfa-9297	166	2	0.155 1 3	DATE
ajfa-9297	167	1	0.002	CARDINAL
ajfa-9297	167	2	1 4	DATE
ajfa-9297	167	3	0.046 0.009	CARDINAL
ajfa-9297	167	4	0.757	CARDINAL
ajfa-9297	167	5	0.374	MONEY
ajfa-9297	167	6	0.079	CARDINAL
ajfa-9297	168	1	0.511 1 8	CARDINAL
ajfa-9297	169	1	0.003	CARDINAL
ajfa-9297	169	2	0.228 0.050 0.160	MONEY
ajfa-9297	169	3	1 9	CARDINAL
ajfa-9297	170	1	0.016	CARDINAL
ajfa-9297	170	2	0.021	CARDINAL
ajfa-9297	171	1	outdr	GPE
ajfa-9297	171	2	60 days	DATE
ajfa-9297	171	3	annual	DATE
ajfa-9297	171	4	the fiscal year-end	DATE
ajfa-9297	171	5	gscore	PERSON
ajfa-9297	171	6	the last 60 months	DATE
ajfa-9297	172	1	5.3	CARDINAL
ajfa-9297	174	1	nguyen	PERSON
ajfa-9297	174	2	2013	DATE
ajfa-9297	176	1	2	CARDINAL
ajfa-9297	177	1	3	CARDINAL
ajfa-9297	178	1	5	CARDINAL
ajfa-9297	179	1	asian journal of finance & accounting	ORG
ajfa-9297	179	2	1946-052x 2016	MONEY
ajfa-9297	179	3	8	CARDINAL
ajfa-9297	179	4	1	CARDINAL
ajfa-9297	179	5	206	CARDINAL
ajfa-9297	179	6	3	CARDINAL
ajfa-9297	181	1	1	CARDINAL
ajfa-9297	181	2	2	CARDINAL
ajfa-9297	181	3	3	CARDINAL
ajfa-9297	181	4	4	CARDINAL
ajfa-9297	181	5	5	CARDINAL
ajfa-9297	181	6	0.0743726	CARDINAL
ajfa-9297	181	7	2.21	CARDINAL
ajfa-9297	181	8	0.0915511	CARDINAL
ajfa-9297	181	9	1.49	CARDINAL
ajfa-9297	181	10	0.2273908	CARDINAL
ajfa-9297	182	1	-2.82	ORG
ajfa-9297	182	2	0.3676142	CARDINAL
ajfa-9297	182	3	1.40	CARDINAL
ajfa-9297	183	1	4.67	CARDINAL
ajfa-9297	183	2	1.146093	CARDINAL
ajfa-9297	183	3	3.15	CARDINAL
ajfa-9297	183	4	1.279802	CARDINAL
ajfa-9297	183	5	5.93	CARDINAL
ajfa-9297	183	6	1.218704	CARDINAL
ajfa-9297	183	7	3.45	CARDINAL
ajfa-9297	183	8	1.248876	CARDINAL
ajfa-9297	183	9	2.68	CARDINAL
ajfa-9297	187	1	0.0030887	CARDINAL
ajfa-9297	187	2	0.06	CARDINAL
ajfa-9297	187	3	0.0607296	CARDINAL
ajfa-9297	187	4	1.36	CARDINAL
ajfa-9297	187	5	2.67	CARDINAL
ajfa-9297	187	6	0.098029	CARDINAL
ajfa-9297	187	7	2.75	CARDINAL
ajfa-9297	187	8	0.1182618	CARDINAL
ajfa-9297	187	9	1.46	CARDINAL
ajfa-9297	187	10	0.320123	CARDINAL
ajfa-9297	187	11	2.29	CARDINAL
ajfa-9297	187	12	60.78	CARDINAL
ajfa-9297	188	1	24.52	CARDINAL
ajfa-9297	188	2	69.54	CARDINAL
ajfa-9297	188	3	54.51	CARDINAL
ajfa-9297	188	4	21.50	CARDINAL
ajfa-9297	188	5	394	CARDINAL
ajfa-9297	188	6	146	CARDINAL
ajfa-9297	188	7	110	CARDINAL
ajfa-9297	188	8	r&i	ORG
ajfa-9297	188	9	outdr	GPE
ajfa-9297	188	10	60 days	DATE
ajfa-9297	188	11	annual	DATE
ajfa-9297	188	12	the fiscal year-end	DATE
ajfa-9297	188	13	gscore	PERSON
ajfa-9297	188	14	the last 60 months	DATE
ajfa-9297	188	15	5%	PERCENT
ajfa-9297	188	16	10%	PERCENT
ajfa-9297	189	1	5%).to	CARDINAL
ajfa-9297	189	2	1	CARDINAL
ajfa-9297	190	1	the 5%	PERCENT
ajfa-9297	190	2	asian	NORP
ajfa-9297	190	3	finance & accounting	ORG
ajfa-9297	190	4	1946-052x 2016	MONEY
ajfa-9297	190	5	8	CARDINAL
ajfa-9297	190	6	207	CARDINAL
ajfa-9297	191	1	bhojraj	ORG
ajfa-9297	191	2	2003	DATE
ajfa-9297	192	1	2	CARDINAL
ajfa-9297	195	1	nguyen	PERSON
ajfa-9297	195	2	2013	DATE
ajfa-9297	196	1	3	CARDINAL
ajfa-9297	196	2	5%	PERCENT
ajfa-9297	197	1	annual	DATE
ajfa-9297	199	1	eisenberg et al	PERSON
ajfa-9297	200	1	1998	DATE
ajfa-9297	205	1	nguyen	PERSON
ajfa-9297	205	2	2013	DATE
ajfa-9297	206	1	bhojraj	ORG
ajfa-9297	206	2	2003	DATE
ajfa-9297	208	1	2006	DATE
ajfa-9297	209	1	6	CARDINAL
ajfa-9297	209	2	75	CARDINAL
ajfa-9297	209	3	japanese	NORP
ajfa-9297	209	4	100	CARDINAL
ajfa-9297	209	5	the period 2006-2013	DATE
ajfa-9297	212	1	asian	NORP
ajfa-9297	212	2	finance & accounting	ORG
ajfa-9297	212	3	1946-052x 2016	MONEY
ajfa-9297	212	4	8	CARDINAL
ajfa-9297	212	5	1 ajfa.macrothink.org	CARDINAL
ajfa-9297	212	6	208	CARDINAL
ajfa-9297	212	7	eisenberg et al	PERSON
ajfa-9297	213	1	1998	DATE
ajfa-9297	219	1	adams	PERSON
ajfa-9297	219	2	r.b.	GPE
ajfa-9297	219	3	d.	GPE
ajfa-9297	219	4	2007	DATE
ajfa-9297	221	1	26	CARDINAL
ajfa-9297	221	2	217	CARDINAL
ajfa-9297	222	1	http://dx.doi.org/10.1111/j.1540-6261.2007.01206.x	CARDINAL
ajfa-9297	222	2	2013	DATE
ajfa-9297	224	1	japanese	NORP
ajfa-9297	225	1	11	CARDINAL
ajfa-9297	225	2	425	CARDINAL
ajfa-9297	226	1	http://dx.doi.org/10.1016/j.ribaf.2013.02.002 amato	PERSON
ajfa-9297	226	2	j.d.	GPE
ajfa-9297	226	3	c.h	GPE
ajfa-9297	226	4	2004	DATE
ajfa-9297	228	1	28	CARDINAL
ajfa-9297	228	2	2641	CARDINAL
ajfa-9297	229	1	http://dx.doi.org/10.1016/j.jbankfin.2004.06.005 anderson	PERSON
ajfa-9297	229	2	r.	NORP
ajfa-9297	229	3	mansi	PERSON
ajfa-9297	229	4	s., & reeb	ORG
ajfa-9297	229	5	2004	DATE
ajfa-9297	231	1	journal of accounting and economics	ORG
ajfa-9297	231	2	37	DATE
ajfa-9297	231	3	315–342	CARDINAL
ajfa-9297	232	1	m.a.f.	GPE
ajfa-9297	232	2	& rinaldo	PERSON
ajfa-9297	232	3	a.	PERSON
ajfa-9297	232	4	2007	DATE
ajfa-9297	234	1	united kingdom	GPE
ajfa-9297	235	1	ashbaugh	GPE
ajfa-9297	235	2	h.	PERSON
ajfa-9297	235	3	collins	PERSON
ajfa-9297	235	4	d., & lafond	ORG
ajfa-9297	235	5	r.	PERSON
ajfa-9297	235	6	2004	DATE
ajfa-9297	237	1	university of iowa	ORG
ajfa-9297	238	1	collins	PERSON
ajfa-9297	238	2	d., & lafond	ORG
ajfa-9297	238	3	r.	NORP
ajfa-9297	238	4	2006	DATE
ajfa-9297	240	1	journal of accounting and economics	ORG
ajfa-9297	240	2	42	CARDINAL
ajfa-9297	240	3	203–243	CARDINAL
ajfa-9297	241	1	http://dx.doi.org/10.1016/j.jacceco.2006.02.003 berle	PERSON
ajfa-9297	241	2	a.a.	GPE
ajfa-9297	241	3	1934	DATE
ajfa-9297	242	1	new york	GPE
ajfa-9297	243	1	bhojraj, s., & sengupta	ORG
ajfa-9297	243	2	2003	DATE
ajfa-9297	245	1	the journal of business	ORG
ajfa-9297	245	2	76	DATE
ajfa-9297	245	3	455	CARDINAL
ajfa-9297	246	1	http://dx.doi.org/10.1086/344114 asian journal of finance & accounting	ORG
ajfa-9297	246	2	1946-052x 2016	MONEY
ajfa-9297	246	3	8	CARDINAL
ajfa-9297	246	4	1	CARDINAL
ajfa-9297	246	5	209 bradley	QUANTITY
ajfa-9297	246	6	m., & chen	ORG
ajfa-9297	246	7	2011	DATE
ajfa-9297	248	1	17	CARDINAL
ajfa-9297	248	2	83–107	ORG
ajfa-9297	249	1	http://dx.doi.org/10.1016/j.jcorpfin.2010.08.001 conyon	PERSON
ajfa-9297	249	2	m.j.	ORG
ajfa-9297	249	3	s.i.	PERSON
ajfa-9297	249	4	1998	DATE
ajfa-9297	250	1	european	NORP
ajfa-9297	251	1	the european journal of finance	ORG
ajfa-9297	251	2	4	CARDINAL
ajfa-9297	251	3	291	CARDINAL
ajfa-9297	252	1	http://dx.doi.org/10.1080/135184798337317 dalton	PERSON
ajfa-9297	252	2	d., & dalton	ORG
ajfa-9297	252	3	c.r.	GPE
ajfa-9297	252	4	2005	DATE
ajfa-9297	254	1	british journal of management	ORG
ajfa-9297	254	2	16	CARDINAL
ajfa-9297	255	1	darren j. k.	PERSON
ajfa-9297	256	1	2006	DATE
ajfa-9297	258	1	61	CARDINAL
ajfa-9297	258	2	1035–1072	CARDINAL
ajfa-9297	259	1	demsetz, h. (1983	ORG
ajfa-9297	261	1	26	CARDINAL
ajfa-9297	261	2	375	CARDINAL
ajfa-9297	262	1	dunn	PERSON
ajfa-9297	262	2	1987	DATE
ajfa-9297	264	1	117–119	CARDINAL
ajfa-9297	265	1	eisenberg	PERSON
ajfa-9297	265	2	t.	GPE
ajfa-9297	265	3	s., & wells	ORG
ajfa-9297	265	4	m.t.	GPE
ajfa-9297	265	5	1998	DATE
ajfa-9297	267	1	journal of financial economics	ORG
ajfa-9297	267	2	48	DATE
ajfa-9297	267	3	35	CARDINAL
ajfa-9297	269	1	1989	DATE
ajfa-9297	271	1	academy of management review	ORG
ajfa-9297	271	2	14	CARDINAL
ajfa-9297	271	3	57	CARDINAL
ajfa-9297	272	1	fama	ORG
ajfa-9297	272	2	e., & jensen	ORG
ajfa-9297	272	3	m. c.	PERSON
ajfa-9297	272	4	1983	DATE
ajfa-9297	274	1	26	CARDINAL
ajfa-9297	274	2	301	CARDINAL
ajfa-9297	275	1	firstenberg	GPE
ajfa-9297	275	2	1980	DATE
ajfa-9297	278	1	69	CARDINAL
ajfa-9297	278	2	26	CARDINAL
ajfa-9297	279	1	han	NORP
ajfa-9297	279	2	s.	GPE
ajfa-9297	279	3	kang	PERSON
ajfa-9297	279	4	t., jin	GPE
ajfa-9297	279	5	j.y.	GPE
ajfa-9297	279	6	g.j.	GPE
ajfa-9297	279	7	2013	DATE
ajfa-9297	281	1	journal of business finance & accounting	ORG
ajfa-9297	281	2	41	CARDINAL
ajfa-9297	281	3	328–362	CARDINAL
ajfa-9297	282	1	cheng	PERSON
ajfa-9297	282	2	h.w.	GPE
ajfa-9297	282	3	chen	PERSON
ajfa-9297	282	4	s.s.	GPE
ajfa-9297	282	5	y.c.	GPE
ajfa-9297	282	6	2013	DATE
ajfa-9297	284	1	romanian	NORP
ajfa-9297	284	2	4	CARDINAL
ajfa-9297	284	3	94	CARDINAL
ajfa-9297	285	1	jeff	PERSON
ajfa-9297	285	2	s., & hisateru g.	ORG
ajfa-9297	285	3	j.	PERSON
ajfa-9297	285	4	2014	DATE
ajfa-9297	286	1	japan	GPE
ajfa-9297	287	1	asian	NORP
ajfa-9297	287	2	july	DATE
ajfa-9297	288	1	jensen	PERSON
ajfa-9297	288	2	m. c.	PERSON
ajfa-9297	288	3	w. h.	PERSON
ajfa-9297	288	4	1976	DATE
ajfa-9297	290	1	journal of financial economics	ORG
ajfa-9297	290	2	3	CARDINAL
ajfa-9297	290	3	305	CARDINAL
ajfa-9297	291	1	http://dx.doi.org/10.1016/0304-405x(76)90026-x jensen	ORG
ajfa-9297	291	2	m.c.	GPE
ajfa-9297	291	3	kevin j.m.	PERSON
ajfa-9297	291	4	1990	DATE
ajfa-9297	293	1	kevin murphy	PERSON
ajfa-9297	294	1	asian journal of finance & accounting	ORG
ajfa-9297	294	2	1946-052x 2016	MONEY
ajfa-9297	294	3	8	CARDINAL
ajfa-9297	294	4	1	CARDINAL
ajfa-9297	294	5	210 kennedy	PERSON
ajfa-9297	294	6	1985	DATE
ajfa-9297	295	1	2nd	ORDINAL
ajfa-9297	296	1	cambridge	GPE
ajfa-9297	297	1	klein	PERSON
ajfa-9297	297	2	l.	PERSON
ajfa-9297	297	3	o'brien	PERSON
ajfa-9297	297	4	t., & peters	ORG
ajfa-9297	297	5	s. (2002	ORG
ajfa-9297	299	1	37	DATE
ajfa-9297	299	2	317	CARDINAL
ajfa-9297	300	1	http://dx.doi.org/10.1111/1540-6288.00017 kor	PERSON
ajfa-9297	300	2	y.y.	GPE
ajfa-9297	300	3	2009	DATE
ajfa-9297	302	1	journal of management	ORG
ajfa-9297	302	2	35	CARDINAL
ajfa-9297	302	3	981	CARDINAL
ajfa-9297	303	1	lawrence	PERSON
ajfa-9297	303	2	j. w.	PERSON
ajfa-9297	303	3	2013	DATE
ajfa-9297	305	1	annual	DATE
ajfa-9297	305	2	5	CARDINAL
ajfa-9297	305	3	93	CARDINAL
ajfa-9297	306	1	http://dx.doi.org/10.1146/annurev-financial-110112-120942 lee, h.	PERSON
ajfa-9297	306	2	mande	GPE
ajfa-9297	306	3	m. (	PERSON
ajfa-9297	306	4	2008	DATE
ajfa-9297	308	1	journal of international financial management	ORG
ajfa-9297	308	2	19	CARDINAL
ajfa-9297	308	3	28–56	DATE
ajfa-9297	309	1	k.	PERSON
ajfa-9297	309	2	& zhao	PERSON
ajfa-9297	309	3	m. (	PERSON
ajfa-9297	309	4	2004	DATE
ajfa-9297	310	1	1935-2000	DATE
ajfa-9297	311	1	katz graduate school of business	ORG
ajfa-9297	312	1	lorsch	ORG
ajfa-9297	312	2	j. w.	PERSON
ajfa-9297	312	3	e. (1989	ORG
ajfa-9297	313	1	america	GPE
ajfa-9297	314	1	boston	GPE
ajfa-9297	314	2	harvard business school press	ORG
ajfa-9297	315	1	r. c.	PERSON
ajfa-9297	315	2	1974	DATE
ajfa-9297	317	1	29	CARDINAL
ajfa-9297	317	2	449–470	CARDINAL
ajfa-9297	318	1	r.	NORP
ajfa-9297	318	2	a., & vishny	ORG
ajfa-9297	318	3	r.	PERSON
ajfa-9297	318	4	1988	DATE
ajfa-9297	320	1	journal of financial economics	ORG
ajfa-9297	320	2	20	CARDINAL
ajfa-9297	320	3	293	CARDINAL
ajfa-9297	321	1	c. g.	PERSON
ajfa-9297	321	2	2005	DATE
ajfa-9297	323	1	40	CARDINAL
ajfa-9297	323	2	283	CARDINAL
ajfa-9297	324	1	http://dx.doi.org/10.1017/s0022109000002313 sah	PERSON
ajfa-9297	324	2	r., & stiglitz	ORG
ajfa-9297	324	3	j. (1991	ORG
ajfa-9297	326	1	quarterly	DATE
ajfa-9297	326	2	106	CARDINAL
ajfa-9297	326	3	289–295	CARDINAL
ajfa-9297	327	1	1998	DATE
ajfa-9297	329	1	73	CARDINAL
ajfa-9297	329	2	459	CARDINAL
ajfa-9297	330	1	shleifer	ORG
ajfa-9297	330	2	a., & vishny	ORG
ajfa-9297	330	3	r.	PERSON
ajfa-9297	330	4	1986	DATE
ajfa-9297	332	1	94	CARDINAL
ajfa-9297	332	2	461	CARDINAL
ajfa-9297	333	1	http://dx.doi.org/10.1086/261385 standard & poor’s	ORG
ajfa-9297	334	1	2002	DATE
ajfa-9297	335	1	standard & poor’s	ORG
ajfa-9297	335	2	new york	GPE
ajfa-9297	336	1	mcgraw-hill companies, inc	ORG
ajfa-9297	336	2	upadhyay	PERSON
ajfa-9297	336	3	a.d.	PERSON
ajfa-9297	336	4	2015	CARDINAL
ajfa-9297	338	1	the journal of risk and insurance	ORG
ajfa-9297	338	2	82	CARDINAL
ajfa-9297	338	3	571	CARDINAL
ajfa-9297	339	1	yang	PERSON
ajfa-9297	339	2	c.w.	GPE
ajfa-9297	339	3	r.d.	GPE
ajfa-9297	339	4	2005	DATE
ajfa-9297	341	1	5	CARDINAL
ajfa-9297	341	2	1-11	DATE
ajfa-9297	342	1	asian journal of finance & accounting	ORG
ajfa-9297	342	2	1946-052x 2016	MONEY
ajfa-9297	342	3	8	CARDINAL
ajfa-9297	342	4	1	CARDINAL
ajfa-9297	342	5	211	CARDINAL
ajfa-9297	342	6	1996	DATE
ajfa-9297	344	1	journal of financial economics	ORG
ajfa-9297	344	2	40	DATE
ajfa-9297	344	3	185	CARDINAL
ajfa-9297	345	1	http://dx.doi.org/10.1016/0304-405x(95)00844-5 yaron	PERSON
ajfa-9297	345	2	j., & manos	ORG
ajfa-9297	345	3	r.	NORP
ajfa-9297	345	4	2010	DATE
ajfa-9297	347	1	2	CARDINAL
ajfa-9297	347	2	87	CARDINAL