id	sid	eid	entity	type
ajfa-932	1	1	microsoft	ORG
ajfa-932	1	2	932-3843	CARDINAL
ajfa-932	1	3	asian	NORP
ajfa-932	1	4	finance & accounting	ORG
ajfa-932	1	5	1946-052x 2011	DATE
ajfa-932	2	1	3	CARDINAL
ajfa-932	2	2	1	CARDINAL
ajfa-932	2	3	26	CARDINAL
ajfa-932	2	4	xinhua wang	PERSON
ajfa-932	2	5	beijing	GPE
ajfa-932	2	6	zhuhai	GPE
ajfa-932	2	7	china & school of accounting	ORG
ajfa-932	2	8	hong kong	GPE
ajfa-932	2	9	polytechnic university	ORG
ajfa-932	2	10	kowloon	GPE
ajfa-932	2	11	hong kong	GPE
ajfa-932	2	12	852)-2766-7404	CARDINAL
ajfa-932	2	13	lgtbb@inet.polyu.edu.hk	PERSON
ajfa-932	2	14	yang graduate	PERSON
ajfa-932	2	15	hong kong	GPE
ajfa-932	2	16	polytechnic university	ORG
ajfa-932	2	17	kowloon	GPE
ajfa-932	2	18	hong kong	GPE
ajfa-932	2	19	852)-2766-5087	DATE
ajfa-932	2	20	september 5, 2011	DATE
ajfa-932	2	21	november 8, 2011	DATE
ajfa-932	2	22	december 1, 2011	DATE
ajfa-932	2	23	bebchuk et al	PERSON
ajfa-932	3	1	2005	DATE
ajfa-932	4	1	bebchuk et al	PERSON
ajfa-932	5	1	2005	DATE
ajfa-932	6	1	jensen	PERSON
ajfa-932	8	1	jel classification: m42	ORG
ajfa-932	8	2	g34 asian journal of finance & accounting	ORG
ajfa-932	8	3	1946-052x 2011	DATE
ajfa-932	9	1	3	CARDINAL
ajfa-932	9	2	1	CARDINAL
ajfa-932	9	3	27 1	DATE
ajfa-932	14	1	2003	DATE
ajfa-932	14	2	bebchuk et al	PERSON
ajfa-932	15	1	2005	DATE
ajfa-932	18	1	cohen	PERSON
ajfa-932	18	2	hanno	PERSON
ajfa-932	18	3	2000	DATE
ajfa-932	21	1	u.s.	GPE
ajfa-932	23	1	two-fold	CARDINAL
ajfa-932	24	1	first	ORDINAL
ajfa-932	25	1	one	CARDINAL
ajfa-932	27	1	2005	DATE
ajfa-932	28	1	second	ORDINAL
ajfa-932	29	1	cohen (2000	ORG
ajfa-932	31	1	three	CARDINAL
ajfa-932	32	1	section four	LAW
ajfa-932	32	2	section five	LAW
ajfa-932	34	1	2	CARDINAL
ajfa-932	34	2	2.1	CARDINAL
ajfa-932	35	1	2003	DATE
ajfa-932	35	2	24	CARDINAL
ajfa-932	36	1	bebchuk et al	PERSON
ajfa-932	37	1	2005	DATE
ajfa-932	37	2	asian	NORP
ajfa-932	37	3	finance & accounting	ORG
ajfa-932	37	4	1946-052x 2011	DATE
ajfa-932	38	1	3	CARDINAL
ajfa-932	38	2	1	CARDINAL
ajfa-932	38	3	six	CARDINAL
ajfa-932	38	4	24	CARDINAL
ajfa-932	39	1	2003	DATE
ajfa-932	39	2	six	CARDINAL
ajfa-932	39	3	18	CARDINAL
ajfa-932	40	1	six	CARDINAL
ajfa-932	40	2	four	CARDINAL
ajfa-932	40	3	two	CARDINAL
ajfa-932	41	1	zero	CARDINAL
ajfa-932	41	2	six	CARDINAL
ajfa-932	41	3	six	CARDINAL
ajfa-932	43	1	2.2	CARDINAL
ajfa-932	43	2	two	CARDINAL
ajfa-932	44	1	one	CARDINAL
ajfa-932	45	1	manne	PERSON
ajfa-932	45	2	1965	DATE
ajfa-932	47	1	1988	DATE
ajfa-932	47	2	bebchuk	PERSON
ajfa-932	47	3	stole 1993	DATE
ajfa-932	47	4	arlen	PERSON
ajfa-932	47	5	2003	DATE
ajfa-932	50	1	two	CARDINAL
ajfa-932	50	2	two	CARDINAL
ajfa-932	52	1	bebchuk et al	PERSON
ajfa-932	53	1	2005	DATE
ajfa-932	54	1	2.3	CARDINAL
ajfa-932	54	2	cohen	PERSON
ajfa-932	54	3	2000	DATE
ajfa-932	56	1	asian journal of finance & accounting	ORG
ajfa-932	56	2	1946-052x 2011	DATE
ajfa-932	57	1	3	CARDINAL
ajfa-932	57	2	1	CARDINAL
ajfa-932	58	1	two	CARDINAL
ajfa-932	59	1	two	CARDINAL
ajfa-932	59	2	1a	CARDINAL
ajfa-932	60	1	1b	CARDINAL
ajfa-932	61	1	2.4	CARDINAL
ajfa-932	61	2	harvey et al	PERSON
ajfa-932	61	3	2004	DATE
ajfa-932	61	4	gul	PERSON
ajfa-932	61	5	tsui 1998	PERSON
ajfa-932	63	1	jensen	PERSON
ajfa-932	63	2	1986	DATE
ajfa-932	64	1	lev 1981	DATE
ajfa-932	64	2	jensen 1986	ORG
ajfa-932	64	3	christie and zimmerman 1994	ORG
ajfa-932	64	4	rediker	ORG
ajfa-932	64	5	seth 1995	ORG
ajfa-932	65	1	christie and zimmerman (1994	ORG
ajfa-932	65	2	gul	PERSON
ajfa-932	65	3	tsui	PERSON
ajfa-932	65	4	1998	DATE
ajfa-932	65	5	gul & tsui 1998,	ORG
ajfa-932	65	6	221	CARDINAL
ajfa-932	65	7	2001	DATE
ajfa-932	68	1	two	CARDINAL
ajfa-932	68	2	2a	CARDINAL
ajfa-932	69	1	2b	CARDINAL
ajfa-932	70	1	3	CARDINAL
ajfa-932	70	2	ols	ORG
ajfa-932	70	3	1980	DATE
ajfa-932	70	4	francis	PERSON
ajfa-932	70	5	simon 1987	PERSON
ajfa-932	70	6	chan et al	PERSON
ajfa-932	70	7	1983	DATE
ajfa-932	70	8	gul	PERSON
ajfa-932	70	9	tsui	PERSON
ajfa-932	70	10	2001	DATE
ajfa-932	70	11	ferguson et al	PERSON
ajfa-932	71	1	2003	DATE
ajfa-932	71	2	francis et al	PERSON
ajfa-932	72	1	2005	DATE
ajfa-932	74	1	0.70	CARDINAL
ajfa-932	75	1	ferguson et al	PERSON
ajfa-932	75	2	2003	DATE
ajfa-932	75	3	francis et al	PERSON
ajfa-932	75	4	2005	DATE
ajfa-932	75	5	gul	PERSON
ajfa-932	75	6	tsui	PERSON
ajfa-932	75	7	2001	DATE
ajfa-932	75	8	asian journal of finance & accounting	ORG
ajfa-932	75	9	1946-052x 2011	DATE
ajfa-932	76	1	3	CARDINAL
ajfa-932	76	2	1	CARDINAL
ajfa-932	76	3	30	CARDINAL
ajfa-932	77	1	laf	ORG
ajfa-932	78	1	millions of dollars	MONEY
ajfa-932	79	1	1	CARDINAL
ajfa-932	79	2	1=31/12 fiscal year end	DATE
ajfa-932	79	3	current fiscal year	DATE
ajfa-932	79	4	adjfcf = jensen free	PERSON
ajfa-932	79	5	gul & tsui 2001	ORG
ajfa-932	79	6	chirinko & schaller 2004	ORG
ajfa-932	79	7	bebchuk et al.	PERSON
ajfa-932	79	8	2005	DATE
ajfa-932	79	9	two	CARDINAL
ajfa-932	80	1	francis et al	PERSON
ajfa-932	81	1	2005	DATE
ajfa-932	81	2	two	CARDINAL
ajfa-932	82	1	adjfcf	PERSON
ajfa-932	82	2	gul	PERSON
ajfa-932	82	3	tsui	PERSON
ajfa-932	82	4	1998	DATE
ajfa-932	82	5	gul	PERSON
ajfa-932	82	6	tsui	PERSON
ajfa-932	82	7	2001	DATE
ajfa-932	82	8	2004	DATE
ajfa-932	83	1	bebchuk et al	PERSON
ajfa-932	84	1	2005	DATE
ajfa-932	89	1	2004	DATE
ajfa-932	89	2	gul & tsui	ORG
ajfa-932	89	3	2001	DATE
ajfa-932	89	4	asian	NORP
ajfa-932	89	5	finance & accounting	ORG
ajfa-932	89	6	1946-052x 2011	DATE
ajfa-932	90	1	3	CARDINAL
ajfa-932	90	2	1	CARDINAL
ajfa-932	91	1	2004	DATE
ajfa-932	91	2	harvey et al	PERSON
ajfa-932	91	3	2004	DATE
ajfa-932	91	4	lang et al.	PERSON
ajfa-932	91	5	1991	DATE
ajfa-932	91	6	tobin	ORG
ajfa-932	92	1	jensen	PERSON
ajfa-932	92	2	1986	DATE
ajfa-932	93	1	tobin	ORG
ajfa-932	93	2	tobin	ORG
ajfa-932	94	1	4	CARDINAL
ajfa-932	94	2	between 2000 and 2004	DATE
ajfa-932	95	1	1	CARDINAL
ajfa-932	95	2	2	CARDINAL
ajfa-932	95	3	3	CARDINAL
ajfa-932	95	4	6000	CARDINAL
ajfa-932	95	5	4	CARDINAL
ajfa-932	95	6	standard & poor	ORG
ajfa-932	95	7	5	CARDINAL
ajfa-932	95	8	bebchuk	PERSON
ajfa-932	96	1	bebchuk et al	PERSON
ajfa-932	97	1	2005	DATE
ajfa-932	97	2	year 2000,	DATE
ajfa-932	97	3	2002	DATE
ajfa-932	97	4	2004	DATE
ajfa-932	97	5	bebchuck et al	PERSON
ajfa-932	98	1	2005	DATE
ajfa-932	99	1	2003	DATE
ajfa-932	100	1	2,510	CARDINAL
ajfa-932	100	2	2000 to 2004	DATE
ajfa-932	101	1	1	CARDINAL
ajfa-932	102	1	descriptive	ORG
ajfa-932	102	2	2071.240	CARDINAL
ajfa-932	102	3	laf	ORG
ajfa-932	102	4	6.947	CARDINAL
ajfa-932	103	1	562.101 4335.000 30.531 174278.000	MONEY
ajfa-932	103	2	7.418	CARDINAL
ajfa-932	103	3	0.895	CARDINAL
ajfa-932	103	4	1.386	MONEY
ajfa-932	103	5	2.303	CARDINAL
ajfa-932	103	6	0.461 0.443 0.201	MONEY
ajfa-932	103	7	0.969	PRODUCT
ajfa-932	103	8	1.917	CARDINAL
ajfa-932	103	9	1.311	MONEY
ajfa-932	103	10	0.044 35.795 de 0.213	QUANTITY
ajfa-932	103	11	0.182 0.064 0.309	MONEY
ajfa-932	103	12	1.555	CARDINAL
ajfa-932	103	13	0.070	CARDINAL
ajfa-932	103	14	0.032 0.127	CARDINAL
ajfa-932	103	15	0.858	CARDINAL
ajfa-932	103	16	0.333 0.325 0.219 0.154	QUANTITY
ajfa-932	103	17	0.653 1.000 0.476 0.000 1.000 0.000 1.000	MONEY
ajfa-932	103	18	0.083 0.000 0.276	MONEY
ajfa-932	104	1	0.453	CARDINAL
ajfa-932	104	2	2.479 3.000	MONEY
ajfa-932	104	3	thousand dollars asian journal	MONEY
ajfa-932	104	4	finance & accounting	ORG
ajfa-932	104	5	1946-052x 2011	DATE
ajfa-932	105	1	3	CARDINAL
ajfa-932	105	2	1	CARDINAL
ajfa-932	105	3	32	CARDINAL
ajfa-932	105	4	million of dollars	MONEY
ajfa-932	105	5	thousand dollars	MONEY
ajfa-932	105	6	millions of dollars	MONEY
ajfa-932	105	7	1	CARDINAL
ajfa-932	106	1	current fiscal year	DATE
ajfa-932	106	2	adjfcf = jensen free	PERSON
ajfa-932	106	3	bebchuk et al.	PERSON
ajfa-932	106	4	2005	DATE
ajfa-932	106	5	1	CARDINAL
ajfa-932	107	1	1	CARDINAL
ajfa-932	110	1	asian journal of finance & accounting	ORG
ajfa-932	110	2	1946-052x 2011	DATE
ajfa-932	111	1	3	CARDINAL
ajfa-932	111	2	1	CARDINAL
ajfa-932	111	3	33 5	DATE
ajfa-932	112	1	2	CARDINAL
ajfa-932	113	1	2.186	CARDINAL
ajfa-932	113	2	0.586	CARDINAL
ajfa-932	113	3	0.163	CARDINAL
ajfa-932	114	1	0.581	CARDINAL
ajfa-932	118	1	0.653	CARDINAL
ajfa-932	118	2	4.054	MONEY
ajfa-932	119	1	0.157	CARDINAL
ajfa-932	119	2	0.069	CARDINAL
ajfa-932	119	3	0.021	CARDINAL
ajfa-932	119	4	0.011 y2000	QUANTITY
ajfa-932	120	1	0	CARDINAL
ajfa-932	124	1	0.7382	CARDINAL
ajfa-932	124	2	thousand dollars	MONEY
ajfa-932	124	3	millions of dollars	MONEY
ajfa-932	124	4	1	CARDINAL
ajfa-932	124	5	1=31/12 fiscal year end	DATE
ajfa-932	125	1	current fiscal year	DATE
ajfa-932	125	2	adjfcf = jensen free	PERSON
ajfa-932	125	3	bebchuk et al.	PERSON
ajfa-932	125	4	2005	DATE
ajfa-932	126	1	34	CARDINAL
ajfa-932	126	2	two	CARDINAL
ajfa-932	126	3	more than ten	CARDINAL
ajfa-932	126	4	10	CARDINAL
ajfa-932	126	5	13	DATE
ajfa-932	126	6	16	DATE
ajfa-932	126	7	20	DATE
ajfa-932	126	8	23	DATE
ajfa-932	126	9	24	DATE
ajfa-932	126	10	25	DATE
ajfa-932	126	11	26	DATE
ajfa-932	126	12	27	DATE
ajfa-932	126	13	28	DATE
ajfa-932	126	14	29	DATE
ajfa-932	126	15	30	DATE
ajfa-932	126	16	32	DATE
ajfa-932	126	17	33	DATE
ajfa-932	126	18	34	DATE
ajfa-932	126	19	35	DATE
ajfa-932	126	20	36	DATE
ajfa-932	126	21	37	DATE
ajfa-932	126	22	38	DATE
ajfa-932	126	23	39	DATE
ajfa-932	126	24	42	DATE
ajfa-932	126	25	45	DATE
ajfa-932	126	26	48	DATE
ajfa-932	126	27	49	DATE
ajfa-932	126	28	50	DATE
ajfa-932	126	29	51	DATE
ajfa-932	126	30	54	DATE
ajfa-932	126	31	56	DATE
ajfa-932	126	32	57	DATE
ajfa-932	126	33	58	DATE
ajfa-932	126	34	59	DATE
ajfa-932	126	35	72	DATE
ajfa-932	126	36	asian journal of finance & accounting	ORG
ajfa-932	126	37	1946-052x 2011	DATE
ajfa-932	127	1	3	CARDINAL
ajfa-932	127	2	1	CARDINAL
ajfa-932	127	3	34 73	DATE
ajfa-932	127	4	87	DATE
ajfa-932	128	1	two	CARDINAL
ajfa-932	129	1	1980	DATE
ajfa-932	130	1	2	CARDINAL
ajfa-932	130	2	0.021	CARDINAL
ajfa-932	130	3	0.01	CARDINAL
ajfa-932	130	4	1a	CARDINAL
ajfa-932	131	1	one	CARDINAL
ajfa-932	131	2	around 1,020 dollars	MONEY
ajfa-932	133	1	francis et al	PERSON
ajfa-932	134	1	2005	DATE
ajfa-932	134	2	4	CARDINAL
ajfa-932	136	1	2005	DATE
ajfa-932	136	2	francis et al	PERSON
ajfa-932	137	1	2005	DATE
ajfa-932	137	2	one	CARDINAL
ajfa-932	137	3	december	DATE
ajfa-932	137	4	one	CARDINAL
ajfa-932	137	5	december 31 year end	DATE
ajfa-932	138	1	francis et al	PERSON
ajfa-932	139	1	2005	DATE
ajfa-932	139	2	4	CARDINAL
ajfa-932	140	1	2,510	CARDINAL
ajfa-932	140	2	2,444	CARDINAL
ajfa-932	141	1	2,444	CARDINAL
ajfa-932	141	2	394	CARDINAL
ajfa-932	142	1	asian journal of finance & accounting	ORG
ajfa-932	142	2	1946-052x 2011	DATE
ajfa-932	143	1	3	CARDINAL
ajfa-932	143	2	1	CARDINAL
ajfa-932	143	3	35	CARDINAL
ajfa-932	143	4	3	CARDINAL
ajfa-932	144	1	two	CARDINAL
ajfa-932	144	2	7.07	MONEY
ajfa-932	146	1	0.589	CARDINAL
ajfa-932	146	2	0.158	CARDINAL
ajfa-932	146	3	3.77	MONEY
ajfa-932	146	4	0.168	CARDINAL
ajfa-932	146	5	7.666	MONEY
ajfa-932	146	6	0.701	CARDINAL
ajfa-932	146	7	0.003	CARDINAL
ajfa-932	148	1	1.636 0.102	CARDINAL
ajfa-932	148	2	roi -1.789 -2.659 0.008 -0.153 -0.654 0.513	PERSON
ajfa-932	148	3	0.488	CARDINAL
ajfa-932	148	4	8.584	CARDINAL
ajfa-932	148	5	0.181 3.129 0.002	MONEY
ajfa-932	148	6	3.511	MONEY
ajfa-932	149	1	0.105	CARDINAL
ajfa-932	149	2	1.565	MONEY
ajfa-932	149	3	0.163	MONEY
ajfa-932	149	4	1.709	MONEY
ajfa-932	149	5	1.067	CARDINAL
ajfa-932	149	6	-0.27	ORG
ajfa-932	149	7	0.356	CARDINAL
ajfa-932	149	8	0.043	CARDINAL
ajfa-932	153	1	394	CARDINAL
ajfa-932	153	2	0.813	TIME
ajfa-932	153	3	0.7336	MONEY
ajfa-932	153	4	thousand dollars	MONEY
ajfa-932	153	5	millions of dollars	MONEY
ajfa-932	153	6	1	CARDINAL
ajfa-932	153	7	1=31/12 fiscal year end	DATE
ajfa-932	154	1	current fiscal year	DATE
ajfa-932	154	2	adjfcf = jensen free	PERSON
ajfa-932	154	3	bebchuk et al.	PERSON
ajfa-932	154	4	2005	DATE
ajfa-932	155	1	tobin	ORG
ajfa-932	157	1	34	CARDINAL
ajfa-932	157	2	two	CARDINAL
ajfa-932	157	3	more than ten	CARDINAL
ajfa-932	157	4	10	CARDINAL
ajfa-932	157	5	13	DATE
ajfa-932	157	6	16	DATE
ajfa-932	157	7	asian journal of finance & accounting	ORG
ajfa-932	157	8	1946-052x 2011	DATE
ajfa-932	158	1	3	CARDINAL
ajfa-932	158	2	1	CARDINAL
ajfa-932	158	3	36 20, 23	CARDINAL
ajfa-932	158	4	24	DATE
ajfa-932	158	5	25	DATE
ajfa-932	158	6	26	DATE
ajfa-932	158	7	27	DATE
ajfa-932	158	8	28	DATE
ajfa-932	158	9	29	DATE
ajfa-932	158	10	30	DATE
ajfa-932	158	11	32	DATE
ajfa-932	158	12	33	DATE
ajfa-932	158	13	34	DATE
ajfa-932	158	14	35	DATE
ajfa-932	158	15	36	DATE
ajfa-932	158	16	37	DATE
ajfa-932	158	17	38	DATE
ajfa-932	158	18	39	DATE
ajfa-932	158	19	42	DATE
ajfa-932	158	20	45	DATE
ajfa-932	158	21	48	DATE
ajfa-932	158	22	49	DATE
ajfa-932	158	23	50	DATE
ajfa-932	158	24	51	DATE
ajfa-932	158	25	54	DATE
ajfa-932	158	26	56	DATE
ajfa-932	158	27	57	DATE
ajfa-932	158	28	58	DATE
ajfa-932	158	29	59	DATE
ajfa-932	158	30	72	DATE
ajfa-932	158	31	73	DATE
ajfa-932	158	32	87	DATE
ajfa-932	159	1	two	CARDINAL
ajfa-932	160	1	1980	DATE
ajfa-932	161	1	3	CARDINAL
ajfa-932	161	2	0.043	CARDINAL
ajfa-932	161	3	0.05	CARDINAL
ajfa-932	161	4	jensen	PERSON
ajfa-932	162	1	3	CARDINAL
ajfa-932	162	2	0.014	CARDINAL
ajfa-932	163	1	three	CARDINAL
ajfa-932	166	1	first	ORDINAL
ajfa-932	167	1	1%	PERCENT
ajfa-932	167	2	bottom 1%	PERCENT
ajfa-932	169	1	second	ORDINAL
ajfa-932	169	2	vifs	PERSON
ajfa-932	169	3	less than ten	CARDINAL
ajfa-932	170	1	third	ORDINAL
ajfa-932	170	2	two	CARDINAL
ajfa-932	172	1	tobin	ORG
ajfa-932	173	1	5	CARDINAL
ajfa-932	173	2	bebchuk et al	PERSON
ajfa-932	173	3	2005	DATE
ajfa-932	175	1	bebchuk et al.	PERSON
ajfa-932	175	2	2005	DATE
ajfa-932	176	1	jensen	PERSON
ajfa-932	178	1	suresh radhakrishnan	PERSON
ajfa-932	178	2	university of texas	ORG
ajfa-932	178	3	dallas	GPE
ajfa-932	179	1	hong kong	GPE
ajfa-932	179	2	polytechnic university	ORG
ajfa-932	180	1	bebchuk	PERSON
ajfa-932	180	2	l., cohen, a.	ORG
ajfa-932	180	3	ferrell, a. (2005	ORG
ajfa-932	182	1	asian	NORP
ajfa-932	182	2	finance & accounting	ORG
ajfa-932	182	3	1946-052x 2011	DATE
ajfa-932	183	1	3	CARDINAL
ajfa-932	183	2	1	CARDINAL
ajfa-932	183	3	37	CARDINAL
ajfa-932	183	4	harvard law school working paper	ORG
ajfa-932	184	1	bebchuk	PERSON
ajfa-932	184	2	l.a.	GPE
ajfa-932	184	3	l.	PERSON
ajfa-932	184	4	1993	DATE
ajfa-932	186	1	48:719-729	CARDINAL
ajfa-932	187	1	http://dx.doi.org/10.2307/2328920 bolton	PERSON
ajfa-932	187	2	1990	DATE
ajfa-932	189	1	american	NORP
ajfa-932	189	2	80:93-106	PRODUCT
ajfa-932	190	1	t.h.	PERSON
ajfa-932	190	2	bromiley	ORG
ajfa-932	190	3	m. (	PERSON
ajfa-932	190	4	2000	DATE
ajfa-932	192	1	21:455-472	DATE
ajfa-932	193	1	m.	PERSON
ajfa-932	193	2	gwilliam	ORG
ajfa-932	193	3	d.	PERSON
ajfa-932	193	4	1993	DATE
ajfa-932	194	1	u.k.	GPE
ajfa-932	195	1	journal of business finance	ORG
ajfa-932	195	2	786	CARDINAL
ajfa-932	196	1	r.s.	PERSON
ajfa-932	197	1	canada	GPE
ajfa-932	198	1	journal of financial economics	ORG
ajfa-932	198	2	74:181-206	CARDINAL
ajfa-932	199	1	http://dx.doi.org/10.1016/j.jfineco.2002.11.001 christie	PERSON
ajfa-932	199	2	a.a.	GPE
ajfa-932	199	3	zimmerman j.	PERSON
ajfa-932	199	4	1994	DATE
ajfa-932	201	1	69:539-566	CARDINAL
ajfa-932	201	2	r.	PERSON
ajfa-932	201	3	2003	DATE
ajfa-932	203	1	academy of management	ORG
ajfa-932	203	2	46:74-85	DATE
ajfa-932	204	1	cohen	PERSON
ajfa-932	204	2	j.r.	GPE
ajfa-932	204	3	2000	DATE
ajfa-932	206	1	19:133	CARDINAL
ajfa-932	207	1	r.	NORP
ajfa-932	207	2	jarrell	PERSON
ajfa-932	207	3	g.a.	PERSON
ajfa-932	208	1	1991	DATE
ajfa-932	209	1	dutch	NORP
ajfa-932	210	1	46:1243-1271	CARDINAL
ajfa-932	211	1	j.	PERSON
ajfa-932	211	2	2003	DATE
ajfa-932	213	1	quarterly	DATE
ajfa-932	213	2	118:107-155	CARDINAL
ajfa-932	214	1	francis	PERSON
ajfa-932	214	2	j.r.	GPE
ajfa-932	214	3	reichelt	PERSON
ajfa-932	214	4	k.	PERSON
ajfa-932	214	5	wang	PERSON
ajfa-932	214	6	2005	DATE
ajfa-932	215	1	u.s.	GPE
ajfa-932	216	1	80:113-136	DATE
ajfa-932	217	1	http://dx.doi.org/10.2308/accr.2005.80.1.113 gul, f.	PERSON
ajfa-932	217	2	tsui	PERSON
ajfa-932	217	3	j.	PERSON
ajfa-932	217	4	1998	DATE
ajfa-932	219	1	14:219-237	CARDINAL
ajfa-932	220	1	gul	PERSON
ajfa-932	220	2	f.	PERSON
ajfa-932	220	3	tsui	PERSON
ajfa-932	220	4	2001	DATE
ajfa-932	222	1	20:71-84	DATE
ajfa-932	223	1	asian	NORP
ajfa-932	223	2	finance & accounting	ORG
ajfa-932	223	3	1946-052x 2011	DATE
ajfa-932	224	1	3	CARDINAL
ajfa-932	224	2	1	CARDINAL
ajfa-932	224	3	harvey	GPE
ajfa-932	224	4	c.r.	GPE
ajfa-932	224	5	lins	PERSON
ajfa-932	224	6	k.v.	GPE
ajfa-932	224	7	a. h.	PERSON
ajfa-932	226	1	journal of financial economics	ORG
ajfa-932	226	2	74:3-30	DATE
ajfa-932	227	1	moore	PERSON
ajfa-932	227	2	j.	PERSON
ajfa-932	227	3	1998	DATE
ajfa-932	229	1	quarterly	DATE
ajfa-932	229	2	113:1-41	CARDINAL
ajfa-932	230	1	jensen	PERSON
ajfa-932	230	2	m.c.	PERSON
ajfa-932	230	3	1986	DATE
ajfa-932	232	1	american	NORP
ajfa-932	232	2	339	CARDINAL
ajfa-932	233	1	jensen	PERSON
ajfa-932	233	2	m.c.	GPE
ajfa-932	233	3	w.h.	GPE
ajfa-932	233	4	1976	DATE
ajfa-932	235	1	journal of financial economics	ORG
ajfa-932	235	2	3:305-360	DATE
ajfa-932	236	1	http://dx.doi.org/10.1016/0304-405x(76)90026-x lang	ORG
ajfa-932	236	2	l.h.p.	GPE
ajfa-932	236	3	r.m.	GPE
ajfa-932	236	4	r.a.	PERSON
ajfa-932	236	5	1991	DATE
ajfa-932	238	1	journal of financial economics	ORG
ajfa-932	238	2	29:315-355	DATE
ajfa-932	239	1	le s.a.	PERSON
ajfa-932	239	2	walters	PERSON
ajfa-932	239	3	b.	PERSON
ajfa-932	239	4	kroll	PERSON
ajfa-932	239	5	2006	DATE
ajfa-932	241	1	journal of business research	ORG
ajfa-932	241	2	59(2):278	CARDINAL
ajfa-932	242	1	2001	DATE
ajfa-932	244	1	brookings institution press	ORG
ajfa-932	245	1	b.	PERSON
ajfa-932	245	2	zarowin	GPE
ajfa-932	245	3	1999	DATE
ajfa-932	247	1	37:353	CARDINAL
ajfa-932	248	1	manne, h. (	ORG
ajfa-932	248	2	1965	DATE
ajfa-932	250	1	120	CARDINAL
ajfa-932	251	1	a.	PERSON
ajfa-932	251	2	r.	PERSON
ajfa-932	251	3	1997	DATE
ajfa-932	253	1	52:737-783	CARDINAL
ajfa-932	254	1	1980	DATE
ajfa-932	256	1	journal of accounting research	ORG
ajfa-932	256	2	190	CARDINAL
ajfa-932	257	1	stein	PERSON
ajfa-932	257	2	1988	DATE
ajfa-932	259	1	96:61-80	DATE
ajfa-932	260	1	1980	DATE
ajfa-932	264	1	http://creativecommons.org/licenses/by/3.0/	ORG