id	sid	eid	entity	type
ajfa-9610	1	1	microsoft	ORG
ajfa-9610	1	2	9610-35285	DATE
ajfa-9610	1	3	asian	NORP
ajfa-9610	1	4	finance & accounting	ORG
ajfa-9610	1	5	1946-052x 2016	MONEY
ajfa-9610	1	6	8	CARDINAL
ajfa-9610	1	7	1 ajfa.macrothink.org	CARDINAL
ajfa-9610	1	8	230	CARDINAL
ajfa-9610	1	9	chung hsing university	ORG
ajfa-9610	1	10	taiwan hsiu	GPE
ajfa-9610	1	11	st	GPE
ajfa-9610	1	12	john’s university	ORG
ajfa-9610	1	13	taiwan 2f	ORG
ajfa-9610	1	14	136	CARDINAL
ajfa-9610	1	15	east road	LOC
ajfa-9610	1	16	xinzhuang district	GPE
ajfa-9610	1	17	24247	DATE
ajfa-9610	1	18	taipei city	GPE
ajfa-9610	1	19	taiwan	GPE
ajfa-9610	2	1	88	CARDINAL
ajfa-9610	2	2	1417	CARDINAL
ajfa-9610	2	3	june 1, 2016	DATE
ajfa-9610	2	4	june 30, 2016	DATE
ajfa-9610	2	5	june 30	DATE
ajfa-9610	2	6	2016	DATE
ajfa-9610	3	1	two	CARDINAL
ajfa-9610	3	2	first	ORDINAL
ajfa-9610	8	1	two years	DATE
ajfa-9610	10	1	jel	ORG
ajfa-9610	10	2	m48 asian journal of finance & accounting	ORG
ajfa-9610	10	3	1946-052x 2016	MONEY
ajfa-9610	10	4	8	CARDINAL
ajfa-9610	10	5	1	CARDINAL
ajfa-9610	10	6	231 1	DATE
ajfa-9610	13	1	three	CARDINAL
ajfa-9610	14	1	myers	ORG
ajfa-9610	14	2	1984	DATE
ajfa-9610	17	1	earnings1	PERSON
ajfa-9610	19	1	malatesta	GPE
ajfa-9610	19	2	2001	DATE
ajfa-9610	19	3	cotten, 2008	DATE
ajfa-9610	19	4	teoh	PERSON
ajfa-9610	19	5	welch	PERSON
ajfa-9610	19	6	wong	GPE
ajfa-9610	19	7	1998	DATE
ajfa-9610	19	8	zhou	PERSON
ajfa-9610	19	9	2004	DATE
ajfa-9610	19	10	kim	PERSON
ajfa-9610	19	11	2005	DATE
ajfa-9610	19	12	cohen	PERSON
ajfa-9610	19	13	zarowin, 2010	DATE
ajfa-9610	19	14	chou et al.	PERSON
ajfa-9610	19	15	2009	DATE
ajfa-9610	19	16	jelinek	ORG
ajfa-9610	19	17	2007	DATE
ajfa-9610	19	18	liu	PERSON
ajfa-9610	19	19	davidson	GPE
ajfa-9610	19	20	2010	DATE
ajfa-9610	19	21	lee	PERSON
ajfa-9610	19	22	2002	DATE
ajfa-9610	20	1	healy	PERSON
ajfa-9610	20	2	1999	DATE
ajfa-9610	20	3	kim	PERSON
ajfa-9610	20	4	2005	DATE
ajfa-9610	21	1	jelinek	ORG
ajfa-9610	21	2	2007	DATE
ajfa-9610	22	1	liu	PERSON
ajfa-9610	22	2	davidson	PERSON
ajfa-9610	22	3	2010	DATE
ajfa-9610	25	1	kothari	PERSON
ajfa-9610	25	2	watts	GPE
ajfa-9610	25	3	1998	DATE
ajfa-9610	25	4	first	ORDINAL
ajfa-9610	26	1	roychowdhury	ORG
ajfa-9610	26	2	2006	DATE
ajfa-9610	28	1	the united states	GPE
ajfa-9610	29	1	1	CARDINAL
ajfa-9610	29	2	1999	DATE
ajfa-9610	30	1	2	CARDINAL
ajfa-9610	32	1	asian journal of finance & accounting	ORG
ajfa-9610	32	2	1946-052x 2016	MONEY
ajfa-9610	32	3	8	CARDINAL
ajfa-9610	32	4	1	CARDINAL
ajfa-9610	32	5	232	CARDINAL
ajfa-9610	33	1	taiwan	GPE
ajfa-9610	34	1	taiwan	GPE
ajfa-9610	35	1	taiwanese	NORP
ajfa-9610	36	1	almost 50%	PERCENT
ajfa-9610	37	1	linear	ORG
ajfa-9610	38	1	3	CARDINAL
ajfa-9610	40	1	wei	PERSON
ajfa-9610	40	2	lee	PERSON
ajfa-9610	40	3	deng	PERSON
ajfa-9610	40	4	2007	DATE
ajfa-9610	41	1	taiwan	GPE
ajfa-9610	41	2	hong kong	GPE
ajfa-9610	41	3	china	GPE
ajfa-9610	41	4	singapore	GPE
ajfa-9610	42	1	taiwan	GPE
ajfa-9610	44	1	taiwan	GPE
ajfa-9610	44	2	asian	NORP
ajfa-9610	45	1	taiwan	GPE
ajfa-9610	45	2	taiwan	GPE
ajfa-9610	46	1	the united states	GPE
ajfa-9610	46	2	congress	ORG
ajfa-9610	46	3	july 2002	DATE
ajfa-9610	47	1	xie	PERSON
ajfa-9610	47	2	davidson	PERSON
ajfa-9610	47	3	2003	DATE
ajfa-9610	48	1	krishnan	PERSON
ajfa-9610	48	2	2003	DATE
ajfa-9610	48	3	1.2 percent	PERCENT
ajfa-9610	49	1	balsam	PERSON
ajfa-9610	49	2	krishnan	PERSON
ajfa-9610	49	3	yang	PERSON
ajfa-9610	49	4	2003	DATE
ajfa-9610	50	1	myers	ORG
ajfa-9610	50	2	myers	GPE
ajfa-9610	50	3	2003	DATE
ajfa-9610	50	4	2005	DATE
ajfa-9610	51	1	zhou	PERSON
ajfa-9610	51	2	2004	DATE
ajfa-9610	51	3	5	CARDINAL
ajfa-9610	51	4	the previous year	DATE
ajfa-9610	51	5	the year	DATE
ajfa-9610	51	6	the years	DATE
ajfa-9610	52	1	davidson	ORG
ajfa-9610	52	2	goodwin-stewart	PERSON
ajfa-9610	52	3	kent (	ORG
ajfa-9610	52	4	2005	DATE
ajfa-9610	53	1	basiruddin	GPE
ajfa-9610	53	2	2011	DATE
ajfa-9610	55	1	verhoeven (2011) stress	ORG
ajfa-9610	56	1	taiwan	GPE
ajfa-9610	56	2	taiwanese	NORP
ajfa-9610	56	3	3	CARDINAL
ajfa-9610	57	1	asian journal of finance & accounting	ORG
ajfa-9610	57	2	1946-052x 2016	MONEY
ajfa-9610	57	3	8	CARDINAL
ajfa-9610	57	4	1	CARDINAL
ajfa-9610	57	5	233	CARDINAL
ajfa-9610	60	1	two	CARDINAL
ajfa-9610	60	2	liu	PERSON
ajfa-9610	60	3	davidson	PERSON
ajfa-9610	60	4	2010	DATE
ajfa-9610	60	5	cohen	PERSON
ajfa-9610	60	6	zarowin	GPE
ajfa-9610	60	7	2010	DATE
ajfa-9610	61	1	liu et al	PERSON
ajfa-9610	61	2	2010	DATE
ajfa-9610	62	1	cohen	PERSON
ajfa-9610	62	2	zarowin	GPE
ajfa-9610	62	3	2010	DATE
ajfa-9610	64	1	first	ORDINAL
ajfa-9610	64	2	two	CARDINAL
ajfa-9610	64	3	two	CARDINAL
ajfa-9610	65	1	two	CARDINAL
ajfa-9610	66	1	first	ORDINAL
ajfa-9610	67	1	taiwan	GPE
ajfa-9610	67	2	taiwanese	NORP
ajfa-9610	70	1	section 2	LAW
ajfa-9610	71	1	section 3	LAW
ajfa-9610	72	1	section 4	LAW
ajfa-9610	73	1	section 5	LAW
ajfa-9610	74	1	2	CARDINAL
ajfa-9610	74	2	1984	DATE
ajfa-9610	74	3	1988	DATE
ajfa-9610	74	4	trueman	PERSON
ajfa-9610	74	5	1988	DATE
ajfa-9610	74	6	1999	DATE
ajfa-9610	74	7	4	CARDINAL
ajfa-9610	77	1	5	CARDINAL
ajfa-9610	77	2	1989	DATE
ajfa-9610	77	3	three	CARDINAL
ajfa-9610	78	1	one	CARDINAL
ajfa-9610	78	2	asian	NORP
ajfa-9610	78	3	finance & accounting	ORG
ajfa-9610	78	4	1946-052x 2016	MONEY
ajfa-9610	78	5	8	CARDINAL
ajfa-9610	78	6	1	CARDINAL
ajfa-9610	78	7	234	CARDINAL
ajfa-9610	79	1	richardson	PERSON
ajfa-9610	79	2	2000	DATE
ajfa-9610	82	1	2006	DATE
ajfa-9610	83	1	the current period	DATE
ajfa-9610	88	1	graham	PERSON
ajfa-9610	88	2	harvey	PERSON
ajfa-9610	88	3	2005	DATE
ajfa-9610	91	1	zang	PERSON
ajfa-9610	91	2	2012	DATE
ajfa-9610	91	3	two	CARDINAL
ajfa-9610	92	1	myers	ORG
ajfa-9610	92	2	1984	DATE
ajfa-9610	93	1	myers	ORG
ajfa-9610	93	2	1984	DATE
ajfa-9610	100	1	6	CARDINAL
ajfa-9610	100	2	2006	DATE
ajfa-9610	102	1	barua	GPE
ajfa-9610	102	2	lin	PERSON
ajfa-9610	102	3	2010	DATE
ajfa-9610	104	1	7	CARDINAL
ajfa-9610	105	1	asian journal of finance & accounting	ORG
ajfa-9610	105	2	1946-052x 2016	MONEY
ajfa-9610	105	3	8	CARDINAL
ajfa-9610	105	4	1	CARDINAL
ajfa-9610	106	1	235	CARDINAL
ajfa-9610	106	2	2008	DATE
ajfa-9610	107	1	teoh et al	PERSON
ajfa-9610	108	1	1998	DATE
ajfa-9610	108	2	the year	DATE
ajfa-9610	108	3	the year	DATE
ajfa-9610	109	1	barton	GPE
ajfa-9610	109	2	2001	DATE
ajfa-9610	110	1	zhou	PERSON
ajfa-9610	110	2	2004	DATE
ajfa-9610	111	1	kim	PERSON
ajfa-9610	111	2	2006	DATE
ajfa-9610	113	1	cohen	PERSON
ajfa-9610	113	2	zarowin	GPE
ajfa-9610	113	3	2010	DATE
ajfa-9610	113	4	two	CARDINAL
ajfa-9610	117	1	dechow et al	PERSON
ajfa-9610	118	1	1998	DATE
ajfa-9610	119	1	xie et al	PERSON
ajfa-9610	119	2	2003	DATE
ajfa-9610	120	1	1997	DATE
ajfa-9610	121	1	zhou	PERSON
ajfa-9610	121	2	2004	DATE
ajfa-9610	121	3	five	CARDINAL
ajfa-9610	121	4	8 teoh et al	QUANTITY
ajfa-9610	121	5	1998	DATE
ajfa-9610	123	1	asian journal of finance & accounting	ORG
ajfa-9610	123	2	1946-052x 2016	MONEY
ajfa-9610	123	3	8	CARDINAL
ajfa-9610	123	4	1	CARDINAL
ajfa-9610	123	5	236	CARDINAL
ajfa-9610	124	1	johnson	PERSON
ajfa-9610	124	2	khurana	PERSON
ajfa-9610	124	3	reynolds	ORG
ajfa-9610	124	4	2002	DATE
ajfa-9610	124	5	four years	DATE
ajfa-9610	125	1	myers et al	PERSON
ajfa-9610	125	2	2003	DATE
ajfa-9610	125	3	2005	DATE
ajfa-9610	126	1	krishnan	PERSON
ajfa-9610	126	2	2003	DATE
ajfa-9610	127	1	balsam et al	PERSON
ajfa-9610	128	1	2003	DATE
ajfa-9610	135	1	ducharme et al	PERSON
ajfa-9610	136	1	2001	DATE
ajfa-9610	138	1	the offer year	DATE
ajfa-9610	140	1	ducharme	ORG
ajfa-9610	140	2	malatesta	GPE
ajfa-9610	140	3	2004	DATE
ajfa-9610	141	1	2005	DATE
ajfa-9610	143	1	cotten	PERSON
ajfa-9610	143	2	2008	DATE
ajfa-9610	145	1	9	CARDINAL
ajfa-9610	145	2	seward	GPE
ajfa-9610	145	3	2001	DATE
ajfa-9610	145	4	4%-8%	PERCENT
ajfa-9610	145	5	up to five years	DATE
ajfa-9610	146	1	10	CARDINAL
ajfa-9610	147	1	asian journal of finance & accounting	ORG
ajfa-9610	147	2	1946-052x 2016	MONEY
ajfa-9610	147	3	8	CARDINAL
ajfa-9610	147	4	1 ajfa.macrothink.org	CARDINAL
ajfa-9610	147	5	237	CARDINAL
ajfa-9610	147	6	the five years	DATE
ajfa-9610	148	1	chou et al	PERSON
ajfa-9610	148	2	2009	DATE
ajfa-9610	148	3	five-year	DATE
ajfa-9610	149	1	the united states	GPE
ajfa-9610	149	2	taiwan	GPE
ajfa-9610	153	1	3	CARDINAL
ajfa-9610	153	2	3.1	CARDINAL
ajfa-9610	153	3	taiwan stock exchange	ORG
ajfa-9610	153	4	2004-2009	DATE
ajfa-9610	158	1	taiwan	GPE
ajfa-9610	159	1	two	CARDINAL
ajfa-9610	160	1	method11	ORG
ajfa-9610	161	1	the taiwan economic journal	ORG
ajfa-9610	161	2	tej	PERSON
ajfa-9610	162	1	1	CARDINAL
ajfa-9610	163	1	5,916	CARDINAL
ajfa-9610	163	2	2004 to 2009	DATE
ajfa-9610	164	1	2	CARDINAL
ajfa-9610	165	1	3,512	CARDINAL
ajfa-9610	165	2	59.36%	PERCENT
ajfa-9610	165	3	11	CARDINAL
ajfa-9610	165	4	the 1%	PERCENT
ajfa-9610	165	5	the 99%	PERCENT
ajfa-9610	168	1	asian journal of finance & accounting	ORG
ajfa-9610	168	2	1946-052x 2016	MONEY
ajfa-9610	168	3	8	CARDINAL
ajfa-9610	168	4	1 ajfa.macrothink.org	CARDINAL
ajfa-9610	168	5	238	CARDINAL
ajfa-9610	168	6	1	CARDINAL
ajfa-9610	169	1	taiwan	GPE
ajfa-9610	169	2	7,013	CARDINAL
ajfa-9610	169	3	1	CARDINAL
ajfa-9610	169	4	888	CARDINAL
ajfa-9610	169	5	2	CARDINAL
ajfa-9610	169	6	209	CARDINAL
ajfa-9610	169	7	(firm year	DATE
ajfa-9610	169	8	2004~2009	CARDINAL
ajfa-9610	169	9	5,916	CARDINAL
ajfa-9610	169	10	2	CARDINAL
ajfa-9610	169	11	obs.	ORG
ajfa-9610	170	1	11	CARDINAL
ajfa-9610	170	2	41 0.69	CARDINAL
ajfa-9610	170	3	12	CARDINAL
ajfa-9610	170	4	114	CARDINAL
ajfa-9610	170	5	1.93	CARDINAL
ajfa-9610	170	6	157	CARDINAL
ajfa-9610	170	7	267 4.51	CARDINAL
ajfa-9610	170	8	electric machinery(15	ORG
ajfa-9610	170	9	205 3.47	CARDINAL
ajfa-9610	170	10	65 1.10	CARDINAL
ajfa-9610	170	11	chemical & medical products(17	ORG
ajfa-9610	170	12	207 3.50	CARDINAL
ajfa-9610	170	13	glass &ceramics(18	ORG
ajfa-9610	170	14	37 0.63	CARDINAL
ajfa-9610	170	15	19	CARDINAL
ajfa-9610	170	16	41 0.69	CARDINAL
ajfa-9610	170	17	153 2.59	CARDINAL
ajfa-9610	170	18	51 0.86	CARDINAL
ajfa-9610	170	19	27 0.46	CARDINAL
ajfa-9610	170	20	3,512	CARDINAL
ajfa-9610	170	21	59.36	MONEY
ajfa-9610	170	22	370 6.25	CARDINAL
ajfa-9610	170	23	124 2.10	CARDINAL
ajfa-9610	170	24	61 1.03	CARDINAL
ajfa-9610	171	1	94 1.59	CARDINAL
ajfa-9610	171	2	390 6.59	CARDINAL
ajfa-9610	171	3	5,916	CARDINAL
ajfa-9610	171	4	3.2	CARDINAL
ajfa-9610	171	5	1	CARDINAL
ajfa-9610	171	6	the four years	DATE
ajfa-9610	171	7	the three years	DATE
ajfa-9610	173	1	2	CARDINAL
ajfa-9610	173	2	two	CARDINAL
ajfa-9610	173	3	heckman	PERSON
ajfa-9610	173	4	1979	DATE
ajfa-9610	174	1	first	ORDINAL
ajfa-9610	174	2	two	CARDINAL
ajfa-9610	175	1	asian	NORP
ajfa-9610	175	2	finance & accounting	ORG
ajfa-9610	175	3	1946-052x 2016	MONEY
ajfa-9610	175	4	8	CARDINAL
ajfa-9610	175	5	1	CARDINAL
ajfa-9610	175	6	239	CARDINAL
ajfa-9610	175	7	2006, 2008	DATE
ajfa-9610	176	1	second	ORDINAL
ajfa-9610	177	1	lin	PERSON
ajfa-9610	177	2	hsu	PERSON
ajfa-9610	177	3	2011	DATE
ajfa-9610	177	4	two	CARDINAL
ajfa-9610	179	1	543210 3	DATE
ajfa-9610	179	2	1a	CARDINAL
ajfa-9610	179	3	876 543210	PERCENT
ajfa-9610	179	4	1b	CARDINAL
ajfa-9610	179	5	1	CARDINAL
ajfa-9610	179	6	0	CARDINAL
ajfa-9610	179	7	1	CARDINAL
ajfa-9610	179	8	0	CARDINAL
ajfa-9610	180	1	mshahd=	ORG
ajfa-9610	180	2	inst=	ORG
ajfa-9610	180	3	big4=	ORG
ajfa-9610	180	4	4	CARDINAL
ajfa-9610	180	5	4	CARDINAL
ajfa-9610	180	6	first	ORDINAL
ajfa-9610	180	7	heckman	PERSON
ajfa-9610	180	8	two	CARDINAL
ajfa-9610	180	9	1979	DATE
ajfa-9610	181	1	first	ORDINAL
ajfa-9610	183	1	210	CARDINAL
ajfa-9610	183	2	1c	CARDINAL
ajfa-9610	184	1	3	CARDINAL
ajfa-9610	185	1	lin	PERSON
ajfa-9610	185	2	hsu	PERSON
ajfa-9610	185	3	2011	DATE
ajfa-9610	186	1	itkitkit	ORG
ajfa-9610	186	2	mbd	CARDINAL
ajfa-9610	188	1	1(7)1(6	CARDINAL
ajfa-9610	189	1	1(5)1(4)1(3)1(2)110	CARDINAL
ajfa-9610	190	1	2	CARDINAL
ajfa-9610	190	2	k=1,2,3	PRODUCT
ajfa-9610	192	1	3.3	CARDINAL
ajfa-9610	192	2	rem	ORG
ajfa-9610	192	3	one	CARDINAL
ajfa-9610	192	4	asian	NORP
ajfa-9610	192	5	finance & accounting	ORG
ajfa-9610	192	6	1946-052x 2016	MONEY
ajfa-9610	192	7	8	CARDINAL
ajfa-9610	192	8	240	CARDINAL
ajfa-9610	192	9	cohen	ORG
ajfa-9610	192	10	zarowin	PERSON
ajfa-9610	192	11	2010).12 rem	QUANTITY
ajfa-9610	192	12	-1	ORG
ajfa-9610	192	13	-1	ORG
ajfa-9610	193	1	three	CARDINAL
ajfa-9610	193	2	1)acfoit	CARDINAL
ajfa-9610	195	1	cfo ε+δ++=	ORG
ajfa-9610	195	2	1	CARDINAL
ajfa-9610	195	3	3a	CARDINAL
ajfa-9610	195	4	cfo=	ORG
ajfa-9610	195	5	annual	DATE
ajfa-9610	196	1	2)aprodit	CARDINAL
ajfa-9610	196	2	year	DATE
ajfa-9610	196	3	3b	CARDINAL
ajfa-9610	196	4	3c	CARDINAL
ajfa-9610	197	1	1	CARDINAL
ajfa-9610	197	2	1	CARDINAL
ajfa-9610	197	3	3b	CARDINAL
ajfa-9610	198	1	1	CARDINAL
ajfa-9610	198	2	1	DATE
ajfa-9610	198	3	3 1	DATE
ajfa-9610	198	4	1	CARDINAL
ajfa-9610	198	5	3c	CARDINAL
ajfa-9610	198	6	the year	DATE
ajfa-9610	199	1	3)adisxit	PERSON
ajfa-9610	200	1	first	ORDINAL
ajfa-9610	201	1	−− 1, 1	DATE
ajfa-9610	201	2	2 1	DATE
ajfa-9610	201	3	1	CARDINAL
ajfa-9610	201	4	3d	CARDINAL
ajfa-9610	201	5	the year	DATE
ajfa-9610	202	1	pdem)：pdem	ORG
ajfa-9610	203	1	hribar	ORG
ajfa-9610	203	2	12	CARDINAL
ajfa-9610	203	3	2006	DATE
ajfa-9610	203	4	cohen	PERSON
ajfa-9610	203	5	zarowin	GPE
ajfa-9610	203	6	2010	DATE
ajfa-9610	204	1	1998	DATE
ajfa-9610	205	1	asian	NORP
ajfa-9610	205	2	finance & accounting	ORG
ajfa-9610	205	3	1946-052x 2016	MONEY
ajfa-9610	205	4	8	CARDINAL
ajfa-9610	205	5	1	CARDINAL
ajfa-9610	205	6	241	CARDINAL
ajfa-9610	205	7	2002	DATE
ajfa-9610	207	1	2006, 2008	DATE
ajfa-9610	208	1	4a	CARDINAL
ajfa-9610	208	2	jtjtjtjtjtjtjt cfodcfogdcfogcfogfassetgsalesggndac	PERSON
ajfa-9610	208	3	543210	DATE
ajfa-9610	208	4	4b	CARDINAL
ajfa-9610	208	5	jtjtjt ndactacdac −=	ORG
ajfa-9610	208	6	4c	CARDINAL
ajfa-9610	208	7	year t	DATE
ajfa-9610	209	1	dcfoit	PERSON
ajfa-9610	209	2	1	CARDINAL
ajfa-9610	209	3	0	CARDINAL
ajfa-9610	211	1	year t	DATE
ajfa-9610	212	1	pdem	ORG
ajfa-9610	212	2	dacit	ORG
ajfa-9610	213	1	j =1	PERSON
ajfa-9610	213	2	2	DATE
ajfa-9610	213	3	3	DATE
ajfa-9610	213	4	1	CARDINAL
ajfa-9610	213	5	0	CARDINAL
ajfa-9610	213	6	j=2	ORG
ajfa-9610	213	7	1	CARDINAL
ajfa-9610	213	8	0	CARDINAL
ajfa-9610	213	9	1	CARDINAL
ajfa-9610	213	10	0	CARDINAL
ajfa-9610	214	1	j =d	PERSON
ajfa-9610	214	2	year	DATE
ajfa-9610	214	3	0	CARDINAL
ajfa-9610	215	1	1	CARDINAL
ajfa-9610	215	2	year	DATE
ajfa-9610	215	3	0	CARDINAL
ajfa-9610	216	1	tem_t= 1	DATE
ajfa-9610	216	2	0	CARDINAL
ajfa-9610	217	1	xie et al	ORG
ajfa-9610	217	2	2003	DATE
ajfa-9610	218	1	brdsiz	PERSON
ajfa-9610	219	1	xie et al	ORG
ajfa-9610	219	2	2003	DATE
ajfa-9610	220	1	indedr	PERSON
ajfa-9610	221	1	2004	DATE
ajfa-9610	221	2	yaari	GPE
ajfa-9610	221	3	2006	DATE
ajfa-9610	222	1	mshahd	PERSON
ajfa-9610	222	2	13	CARDINAL
ajfa-9610	222	3	1	CARDINAL
ajfa-9610	222	4	2	QUANTITY
ajfa-9610	222	5	3	CARDINAL
ajfa-9610	222	6	4	QUANTITY
ajfa-9610	222	7	5	CARDINAL
ajfa-9610	222	8	4a	CARDINAL
ajfa-9610	223	1	4.5.3	DATE
ajfa-9610	223	2	1	CARDINAL
ajfa-9610	223	3	2	QUANTITY
ajfa-9610	223	4	3	CARDINAL
ajfa-9610	223	5	4	QUANTITY
ajfa-9610	223	6	5	CARDINAL
ajfa-9610	224	1	14	CARDINAL
ajfa-9610	224	2	the taiwan stock exchange inc. & gre tai securities market,	ORG
ajfa-9610	224	3	2002	DATE
ajfa-9610	225	1	taiwan	GPE
ajfa-9610	226	1	cfodcfogdcfogcfogfassetgsalesggtac	ORG
ajfa-9610	226	2	543210	CARDINAL
ajfa-9610	226	3	asian journal of finance & accounting	ORG
ajfa-9610	226	4	1946-052x 2016	MONEY
ajfa-9610	226	5	8	CARDINAL
ajfa-9610	226	6	1	CARDINAL
ajfa-9610	226	7	242 year-ending	DATE
ajfa-9610	227	1	1997	DATE
ajfa-9610	228	1	4	CARDINAL
ajfa-9610	228	2	francis	PERSON
ajfa-9610	228	3	1999	DATE
ajfa-9610	229	1	big4	PERSON
ajfa-9610	229	2	1	CARDINAL
ajfa-9610	229	3	0	CARDINAL
ajfa-9610	230	1	johnson et al	PERSON
ajfa-9610	230	2	2002	DATE
ajfa-9610	231	1	1	CARDINAL
ajfa-9610	231	2	0	CARDINAL
ajfa-9610	233	1	chen	PERSON
ajfa-9610	233	2	moroney	PERSON
ajfa-9610	233	3	houghton	GPE
ajfa-9610	233	4	2005	DATE
ajfa-9610	235	1	jeter	PERSON
ajfa-9610	235	2	1999	DATE
ajfa-9610	236	1	k	PERSON
ajfa-9610	236	2	 	CARDINAL
ajfa-9610	239	1	ik ijk ik	ORG
ajfa-9610	239	2	ijk ki k	PERSON
ajfa-9610	242	1	1	CARDINAL
ajfa-9610	242	2	j=1,2,	PERSON
ajfa-9610	242	3	k=1,2,	PERSON
ajfa-9610	242	4	i.	PERSON
ajfa-9610	243	1	craswell	PERSON
ajfa-9610	243	2	francis	PERSON
ajfa-9610	243	3	taylor	PERSON
ajfa-9610	243	4	1995	DATE
ajfa-9610	243	5	ferguson	PERSON
ajfa-9610	243	6	2002	DATE
ajfa-9610	243	7	at least 10%	PERCENT
ajfa-9610	243	8	20%	PERCENT
ajfa-9610	243	9	more than 30	CARDINAL
ajfa-9610	245	1	2004	DATE
ajfa-9610	245	2	20%	PERCENT
ajfa-9610	247	1	palmrose	PERSON
ajfa-9610	247	2	1986	DATE
ajfa-9610	247	3	ferguson	PERSON
ajfa-9610	247	4	2002	DATE
ajfa-9610	247	5	ferguson	PERSON
ajfa-9610	247	6	francis	PERSON
ajfa-9610	247	7	2003	DATE
ajfa-9610	247	8	second	ORDINAL
ajfa-9610	248	1	hogan	PERSON
ajfa-9610	248	2	jeter	PERSON
ajfa-9610	248	3	1999	DATE
ajfa-9610	248	4	francis	PERSON
ajfa-9610	248	5	wong	PERSON
ajfa-9610	248	6	2000	DATE
ajfa-9610	248	7	three	CARDINAL
ajfa-9610	249	1	two	CARDINAL
ajfa-9610	250	1	one	CARDINAL
ajfa-9610	250	2	more than 20%	PERCENT
ajfa-9610	250	3	more than 30	CARDINAL
ajfa-9610	251	1	less than 30	CARDINAL
ajfa-9610	251	2	second	ORDINAL
ajfa-9610	251	3	asian	NORP
ajfa-9610	251	4	finance & accounting	ORG
ajfa-9610	251	5	1946-052x 2016	MONEY
ajfa-9610	251	6	8	CARDINAL
ajfa-9610	251	7	1	CARDINAL
ajfa-9610	251	8	243	CARDINAL
ajfa-9610	251	9	20%	PERCENT
ajfa-9610	252	1	1	CARDINAL
ajfa-9610	252	2	0	CARDINAL
ajfa-9610	253	1	analysis.15	ORG
ajfa-9610	253	2	first	ORDINAL
ajfa-9610	254	1	first	ORDINAL
ajfa-9610	254	2	three years	DATE
ajfa-9610	254	3	4	CARDINAL
ajfa-9610	255	1	first	ORDINAL
ajfa-9610	259	1	bowen	PERSON
ajfa-9610	259	2	1995	DATE
ajfa-9610	260	1	jeong	PERSON
ajfa-9610	260	2	2004	DATE
ajfa-9610	263	1	2001	DATE
ajfa-9610	263	2	cohen	PERSON
ajfa-9610	263	3	zarowin	GPE
ajfa-9610	263	4	2010	DATE
ajfa-9610	264	1	15	CARDINAL
ajfa-9610	264	2	supervisors×(-0.119	ORG
ajfa-9610	269	1	three	CARDINAL
ajfa-9610	269	2	4	CARDINAL
ajfa-9610	269	3	auditor×0.016 + industry expert×(-0.024	ORG
ajfa-9610	270	1	asian journal of finance & accounting	ORG
ajfa-9610	270	2	1946-052x 2016	MONEY
ajfa-9610	270	3	8	CARDINAL
ajfa-9610	270	4	1	CARDINAL
ajfa-9610	270	5	244	CARDINAL
ajfa-9610	274	1	year-end	DATE
ajfa-9610	277	1	1	CARDINAL
ajfa-9610	277	2	2	CARDINAL
ajfa-9610	278	1	4	CARDINAL
ajfa-9610	278	2	4.1	CARDINAL
ajfa-9610	278	3	3	CARDINAL
ajfa-9610	279	1	5,916	CARDINAL
ajfa-9610	280	1	rem	ORG
ajfa-9610	283	1	1	CARDINAL
ajfa-9610	283	2	0	CARDINAL
ajfa-9610	285	1	3	CARDINAL
ajfa-9610	285	2	81.35%	PERCENT
ajfa-9610	285	3	50.08%	PERCENT
ajfa-9610	285	4	49.13%	PERCENT
ajfa-9610	287	1	4	CARDINAL
ajfa-9610	288	1	81.48%	PERCENT
ajfa-9610	288	2	4	CARDINAL
ajfa-9610	288	3	28.28%	PERCENT
ajfa-9610	289	1	about 36.66%	PERCENT
ajfa-9610	291	1	521	CARDINAL
ajfa-9610	291	2	222	CARDINAL
ajfa-9610	292	1	56	CARDINAL
ajfa-9610	292	2	the same year	DATE
ajfa-9610	293	1	0.5514	CARDINAL
ajfa-9610	293	2	0.5014	CARDINAL
ajfa-9610	293	3	55.14%	PERCENT
ajfa-9610	293	4	50.14%	PERCENT
ajfa-9610	294	1	50.08%	PERCENT
ajfa-9610	294	2	49.13%	PERCENT
ajfa-9610	295	1	16	CARDINAL
ajfa-9610	296	1	asian journal of finance & accounting	ORG
ajfa-9610	296	2	1946-052x 2016	MONEY
ajfa-9610	296	3	8	CARDINAL
ajfa-9610	296	4	1	CARDINAL
ajfa-9610	296	5	245	CARDINAL
ajfa-9610	296	6	3	CARDINAL
ajfa-9610	297	1	1.5327	CARDINAL
ajfa-9610	297	2	0.5008 1.0000	MONEY
ajfa-9610	297	3	0.4913 0.0000 0.0000	MONEY
ajfa-9610	297	4	0.8335	CARDINAL
ajfa-9610	297	5	3.2931	CARDINAL
ajfa-9610	297	6	0.3613	MONEY
ajfa-9610	297	7	0.0468	CARDINAL
ajfa-9610	297	8	14.9476	CARDINAL
ajfa-9610	297	9	20.5411	CARDINAL
ajfa-9610	297	10	1.3269	MONEY
ajfa-9610	297	11	0.9873	CARDINAL
ajfa-9610	297	12	9.4567	CARDINAL
ajfa-9610	297	13	2.3430	CARDINAL
ajfa-9610	297	14	0.1466 0.1000	MONEY
ajfa-9610	297	15	0.1394	ORG
ajfa-9610	297	16	0.2828 0.0000 0.0000	MONEY
ajfa-9610	297	17	0.3666 1.0000	MONEY
ajfa-9610	297	18	0.0097	CARDINAL
ajfa-9610	297	19	0.6816	MONEY
ajfa-9610	299	1	61.9745 15.8036	CARDINAL
ajfa-9610	299	2	0.0531	MONEY
ajfa-9610	299	3	0.5310 0.1072	MONEY
ajfa-9610	299	4	0.5514 1.0000	MONEY
ajfa-9610	299	5	0.5014 1.0000	MONEY
ajfa-9610	299	6	0.5003	MONEY
ajfa-9610	299	7	0.9206	CARDINAL
ajfa-9610	299	8	0.9467	MONEY
ajfa-9610	299	9	1.8471	CARDINAL
ajfa-9610	299	10	0.3471	PRODUCT
ajfa-9610	299	11	15.5484	CARDINAL
ajfa-9610	299	12	12.5916	CARDINAL
ajfa-9610	299	13	20.5411	CARDINAL
ajfa-9610	299	14	1.5488	MONEY
ajfa-9610	299	15	0.2752	CARDINAL
ajfa-9610	299	16	10.2532	CARDINAL
ajfa-9610	299	17	1.0595 stanret 0.5192 0.4049 0.0028	QUANTITY
ajfa-9610	299	18	1	CARDINAL
ajfa-9610	299	19	0	CARDINAL
ajfa-9610	299	20	rem	ORG
ajfa-9610	299	21	tem_t=	DATE
ajfa-9610	299	22	1	CARDINAL
ajfa-9610	299	23	0	CARDINAL
ajfa-9610	299	24	1	CARDINAL
ajfa-9610	299	25	0	CARDINAL
ajfa-9610	299	26	1	CARDINAL
ajfa-9610	299	27	0	CARDINAL
ajfa-9610	300	1	big4＝a	ORG
ajfa-9610	300	2	1	CARDINAL
ajfa-9610	300	3	4	CARDINAL
ajfa-9610	300	4	0	CARDINAL
ajfa-9610	300	5	1	CARDINAL
ajfa-9610	300	6	0	CARDINAL
ajfa-9610	300	7	1	CARDINAL
ajfa-9610	300	8	0	CARDINAL
ajfa-9610	300	9	first	ORDINAL
ajfa-9610	300	10	heckman	PERSON
ajfa-9610	300	11	two	CARDINAL
ajfa-9610	300	12	1	CARDINAL
ajfa-9610	300	13	2	CARDINAL
ajfa-9610	301	1	4.2	CARDINAL
ajfa-9610	301	2	4	CARDINAL
ajfa-9610	302	1	asian journal of finance & accounting	ORG
ajfa-9610	302	2	1946-052x 2016	MONEY
ajfa-9610	302	3	8	CARDINAL
ajfa-9610	302	4	1	CARDINAL
ajfa-9610	302	5	246	CARDINAL
ajfa-9610	303	1	4	CARDINAL
ajfa-9610	309	1	first	ORDINAL
ajfa-9610	309	2	rem	ORG
ajfa-9610	310	1	rem	PERSON
ajfa-9610	311	1	year -1	DATE
ajfa-9610	311	2	-4	PERSON
ajfa-9610	312	1	the issuing year	DATE
ajfa-9610	313	1	the financing year	DATE
ajfa-9610	313	2	year +3	DATE
ajfa-9610	314	1	rem	ORG
ajfa-9610	314	2	the financing year	DATE
ajfa-9610	315	1	the financing year	DATE
ajfa-9610	315	2	year -1 and	DATE
ajfa-9610	316	1	the first year	DATE
ajfa-9610	318	1	0.0664	CARDINAL
ajfa-9610	318	2	0.0730	CARDINAL
ajfa-9610	318	3	the issuing year	DATE
ajfa-9610	319	1	asian journal of finance & accounting	ORG
ajfa-9610	319	2	1946-052x 2016	MONEY
ajfa-9610	319	3	8	CARDINAL
ajfa-9610	319	4	1	CARDINAL
ajfa-9610	319	5	247	CARDINAL
ajfa-9610	319	6	4	CARDINAL
ajfa-9610	320	1	0.0618 0.0727	CARDINAL
ajfa-9610	321	1	0.0387	CARDINAL
ajfa-9610	322	1	0.0134	CARDINAL
ajfa-9610	324	1	0.0585	CARDINAL
ajfa-9610	324	2	2	CARDINAL
ajfa-9610	325	1	3	CARDINAL
ajfa-9610	325	2	0.2319	CARDINAL
ajfa-9610	325	3	0.0239	CARDINAL
ajfa-9610	325	4	0.0194 -0.0147 -2.1623	PERSON
ajfa-9610	327	1	0.0584	CARDINAL
ajfa-9610	328	1	0.0240	CARDINAL
ajfa-9610	328	2	1	CARDINAL
ajfa-9610	328	3	0.0273	CARDINAL
ajfa-9610	328	4	0.0111	ORG
ajfa-9610	328	5	0.1160	CARDINAL
ajfa-9610	329	1	0.0124 1.3214	MONEY
ajfa-9610	329	2	0.1874	MONEY
ajfa-9610	332	1	1.1251 0.2611	CARDINAL
ajfa-9610	333	1	0.4345 1 -0.0175 -0.0253	QUANTITY
ajfa-9610	334	1	0.5046 2	MONEY
ajfa-9610	334	2	1.0347	CARDINAL
ajfa-9610	334	3	3	CARDINAL
ajfa-9610	335	1	0.0168 0.0025	CARDINAL
ajfa-9610	335	2	0.0862 0.9314	CARDINAL
ajfa-9610	335	3	0.0090	CARDINAL
ajfa-9610	339	1	0.1029	CARDINAL
ajfa-9610	341	1	0.9233 0.3563	CARDINAL
ajfa-9610	343	1	1	CARDINAL
ajfa-9610	345	1	2.9055 0.0038	QUANTITY
ajfa-9610	345	2	3 -0.0083 -0.0066 0.6973	QUANTITY
ajfa-9610	345	3	1	CARDINAL
ajfa-9610	345	4	562	CARDINAL
ajfa-9610	345	5	238	CARDINAL
ajfa-9610	345	6	2	CARDINAL
ajfa-9610	345	7	rem	ORG
ajfa-9610	346	1	3.	CARDINAL
ajfa-9610	346	2	10, 5	DATE
ajfa-9610	346	3	1 percent	PERCENT
ajfa-9610	347	1	asian journal of finance & accounting	ORG
ajfa-9610	347	2	1946-052x 2016	MONEY
ajfa-9610	347	3	8	CARDINAL
ajfa-9610	347	4	1	CARDINAL
ajfa-9610	347	5	248	CARDINAL
ajfa-9610	347	6	4.3	CARDINAL
ajfa-9610	347	7	two	CARDINAL
ajfa-9610	348	1	first	ORDINAL
ajfa-9610	348	2	second	ORDINAL
ajfa-9610	349	1	5	CARDINAL
ajfa-9610	352	1	4	CARDINAL
ajfa-9610	353	1	first	ORDINAL
ajfa-9610	355	1	5,916	CARDINAL
ajfa-9610	355	2	only 739	CARDINAL
ajfa-9610	356	1	5	CARDINAL
ajfa-9610	357	1	4	CARDINAL
ajfa-9610	363	1	rem	PERSON
ajfa-9610	364	1	three	CARDINAL
ajfa-9610	365	1	three	CARDINAL
ajfa-9610	365	2	asian journal of finance & accounting	ORG
ajfa-9610	365	3	1946-052x 2016	MONEY
ajfa-9610	365	4	8	CARDINAL
ajfa-9610	365	5	1	CARDINAL
ajfa-9610	365	6	249	CARDINAL
ajfa-9610	371	1	three	CARDINAL
ajfa-9610	374	1	5	CARDINAL
ajfa-9610	375	1	543210 3	DATE
ajfa-9610	377	1	4	CARDINAL
ajfa-9610	377	2	210	CARDINAL
ajfa-9610	377	3	coef	GPE
ajfa-9610	378	1	t value coef	ORG
ajfa-9610	379	1	t value coef	ORG
ajfa-9610	380	1	t value coef	ORG
ajfa-9610	381	1	t	CARDINAL
ajfa-9610	382	1	0.0019 0.6856	CARDINAL
ajfa-9610	383	1	8.2300	CARDINAL
ajfa-9610	383	2	2.8067	CARDINAL
ajfa-9610	384	1	0.9927	CARDINAL
ajfa-9610	388	1	0.0007	CARDINAL
ajfa-9610	388	2	0.0286	MONEY
ajfa-9610	389	1	4.2987	CARDINAL
ajfa-9610	389	2	4.9452 0.0034	CARDINAL
ajfa-9610	389	3	5,916	CARDINAL
ajfa-9610	389	4	38.949	CARDINAL
ajfa-9610	389	5	35.814	CARDINAL
ajfa-9610	389	6	3.805	CARDINAL
ajfa-9610	389	7	2.630	CARDINAL
ajfa-9610	389	8	coef	GPE
ajfa-9610	390	1	t value coef	ORG
ajfa-9610	391	1	t value coef	ORG
ajfa-9610	392	1	t value coef	ORG
ajfa-9610	393	1	t	CARDINAL
ajfa-9610	394	1	0.0005	CARDINAL
ajfa-9610	402	1	6.0298	CARDINAL
ajfa-9610	402	2	2.0260 0.0016	QUANTITY
ajfa-9610	402	3	0.6301	CARDINAL
ajfa-9610	402	4	3.7041 0.0604	CARDINAL
ajfa-9610	402	5	-1.7586 mshahd	PERSON
ajfa-9610	403	1	asian	NORP
ajfa-9610	403	2	finance & accounting	ORG
ajfa-9610	403	3	1946-052x 2016	MONEY
ajfa-9610	403	4	8	CARDINAL
ajfa-9610	403	5	1	CARDINAL
ajfa-9610	403	6	250	CARDINAL
ajfa-9610	404	1	1.8682	CARDINAL
ajfa-9610	405	1	4.2214 0.0286	QUANTITY
ajfa-9610	405	2	1.7537	CARDINAL
ajfa-9610	405	3	0.0015	CARDINAL
ajfa-9610	405	4	0.0051	CARDINAL
ajfa-9610	406	1	0.0261	CARDINAL
ajfa-9610	406	2	11.1945	CARDINAL
ajfa-9610	406	3	10.9766	CARDINAL
ajfa-9610	406	4	0.0372	CARDINAL
ajfa-9610	406	5	4.4324	CARDINAL
ajfa-9610	406	6	5,916	CARDINAL
ajfa-9610	406	7	84.845	CARDINAL
ajfa-9610	406	8	31.271	CARDINAL
ajfa-9610	406	9	11.183	CARDINAL
ajfa-9610	406	10	5.024	CARDINAL
ajfa-9610	406	11	coef	GPE
ajfa-9610	407	1	t value coef	ORG
ajfa-9610	408	1	t value coef	ORG
ajfa-9610	409	1	t value coef	ORG
ajfa-9610	410	1	t	CARDINAL
ajfa-9610	411	1	0.0011	CARDINAL
ajfa-9610	411	2	1.1769	MONEY
ajfa-9610	418	1	1.4920	CARDINAL
ajfa-9610	420	1	0.0267	CARDINAL
ajfa-9610	420	2	9.9585	CARDINAL
ajfa-9610	420	3	1.8990	CARDINAL
ajfa-9610	420	4	5,916	CARDINAL
ajfa-9610	420	5	0.019 0.041 0.009 0.010	QUANTITY
ajfa-9610	420	6	58.570	CARDINAL
ajfa-9610	420	7	4.516	CARDINAL
ajfa-9610	420	8	1.896	CARDINAL
ajfa-9610	420	9	coef	GPE
ajfa-9610	421	1	t value coef	ORG
ajfa-9610	422	1	t value coef	ORG
ajfa-9610	423	1	t value coef	ORG
ajfa-9610	424	1	t	CARDINAL
ajfa-9610	425	1	0.0005	CARDINAL
ajfa-9610	427	1	2.9979 0.0032	CARDINAL
ajfa-9610	427	2	0.0015 0.2289	MONEY
ajfa-9610	428	1	2.5431 0.0001	CARDINAL
ajfa-9610	428	2	2.7037 0.0132	CARDINAL
ajfa-9610	429	1	2.6041	CARDINAL
ajfa-9610	429	2	4.5341	CARDINAL
ajfa-9610	429	3	0.4600	MONEY
ajfa-9610	429	4	0.0004	CARDINAL
ajfa-9610	429	5	0.8806	MONEY
ajfa-9610	431	1	5,916	CARDINAL
ajfa-9610	431	2	254.914	CARDINAL
ajfa-9610	431	3	76.053	CARDINAL
ajfa-9610	431	4	30.291	CARDINAL
ajfa-9610	431	5	7.814	CARDINAL
ajfa-9610	432	1	1	CARDINAL
ajfa-9610	432	2	3	CARDINAL
ajfa-9610	432	3	2	CARDINAL
ajfa-9610	433	1	10, 5	DATE
ajfa-9610	433	2	1 percent	PERCENT
ajfa-9610	434	1	two	CARDINAL
ajfa-9610	435	1	6	CARDINAL
ajfa-9610	435	2	asian journal of finance & accounting	ORG
ajfa-9610	435	3	1946-052x 2016	MONEY
ajfa-9610	435	4	8	CARDINAL
ajfa-9610	435	5	1	CARDINAL
ajfa-9610	435	6	251	CARDINAL
ajfa-9610	438	1	6	CARDINAL
ajfa-9610	442	1	210	CARDINAL
ajfa-9610	442	2	coef	GPE
ajfa-9610	443	1	t value coef	ORG
ajfa-9610	444	1	t value coef	ORG
ajfa-9610	445	1	t value coef	ORG
ajfa-9610	446	1	t	CARDINAL
ajfa-9610	446	2	0.0023	CARDINAL
ajfa-9610	446	3	2.3656	CARDINAL
ajfa-9610	447	1	0.0175 1.1533 gi -0.0004	QUANTITY
ajfa-9610	448	1	0.1978	CARDINAL
ajfa-9610	449	1	2.7547	CARDINAL
ajfa-9610	449	2	0.0118	CARDINAL
ajfa-9610	450	1	0.0031	CARDINAL
ajfa-9610	450	2	0.0009	CARDINAL
ajfa-9610	450	3	0.1066	MONEY
ajfa-9610	450	4	3.0082 0.0025	CARDINAL
ajfa-9610	453	1	5,916	CARDINAL
ajfa-9610	453	2	0.115	CARDINAL
ajfa-9610	453	3	305.082	CARDINAL
ajfa-9610	453	4	97.133	CARDINAL
ajfa-9610	453	5	49.095	CARDINAL
ajfa-9610	453	6	14.369	CARDINAL
ajfa-9610	454	1	1	CARDINAL
ajfa-9610	454	2	3	CARDINAL
ajfa-9610	454	3	2	CARDINAL
ajfa-9610	455	1	10, 5	DATE
ajfa-9610	455	2	1 percent	PERCENT
ajfa-9610	456	1	5	CARDINAL
ajfa-9610	456	2	6	CARDINAL
ajfa-9610	456	3	7	CARDINAL
ajfa-9610	456	4	taiwan	GPE
ajfa-9610	459	1	2002	DATE
ajfa-9610	459	2	taiwan stock exchange	ORG
ajfa-9610	459	3	taiwan	GPE
ajfa-9610	459	4	at least two	CARDINAL
ajfa-9610	459	5	one	CARDINAL
ajfa-9610	460	1	january 2006	DATE
ajfa-9610	460	2	securities & exchange	ORG
ajfa-9610	465	1	asian journal of finance & accounting	ORG
ajfa-9610	465	2	1946-052x 2016	MONEY
ajfa-9610	465	3	8	CARDINAL
ajfa-9610	465	4	1	CARDINAL
ajfa-9610	465	5	252	CARDINAL
ajfa-9610	465	6	7	CARDINAL
ajfa-9610	465	7	rem	ORG
ajfa-9610	465	8	acfo aprod adisx acfo aprod	PERSON
ajfa-9610	466	1	1	CARDINAL
ajfa-9610	466	2	3	CARDINAL
ajfa-9610	466	3	2	CARDINAL
ajfa-9610	467	1	3	CARDINAL
ajfa-9610	468	1	4.4	CARDINAL
ajfa-9610	469	1	687	CARDINAL
ajfa-9610	469	2	521	CARDINAL
ajfa-9610	469	3	222	CARDINAL
ajfa-9610	469	4	the same year	DATE
ajfa-9610	469	5	56	CARDINAL
ajfa-9610	470	1	the same year	DATE
ajfa-9610	471	1	56	CARDINAL
ajfa-9610	472	1	5,614	CARDINAL
ajfa-9610	473	1	8	CARDINAL
ajfa-9610	474	1	two years	DATE
ajfa-9610	475	1	year +3	DATE
ajfa-9610	477	1	graham et al	PERSON
ajfa-9610	478	1	2005	DATE
ajfa-9610	478	2	2006	DATE
ajfa-9610	479	1	8	CARDINAL
ajfa-9610	480	1	the financing year	DATE
ajfa-9610	481	1	two years	DATE
ajfa-9610	484	1	asian journal of finance & accounting	ORG
ajfa-9610	484	2	1946-052x 2016	MONEY
ajfa-9610	484	3	8	CARDINAL
ajfa-9610	484	4	1	CARDINAL
ajfa-9610	484	5	253	CARDINAL
ajfa-9610	485	1	year	DATE
ajfa-9610	486	1	two years	DATE
ajfa-9610	487	1	8	CARDINAL
ajfa-9610	489	1	765432101	ORG
ajfa-9610	495	1	13.6933 0.0100	CARDINAL
ajfa-9610	497	1	3.6607	CARDINAL
ajfa-9610	497	2	6.2378	CARDINAL
ajfa-9610	497	3	2.7669 -0.0041 -0.9462 stanret	QUANTITY
ajfa-9610	497	4	0.0130	CARDINAL
ajfa-9610	498	1	3.9257	CARDINAL
ajfa-9610	498	2	1.1303	MONEY
ajfa-9610	498	3	5,614 687	CARDINAL
ajfa-9610	498	4	63.005	CARDINAL
ajfa-9610	498	5	8.180	CARDINAL
ajfa-9610	503	1	2.3059	CARDINAL
ajfa-9610	504	1	3.4701	CARDINAL
ajfa-9610	504	2	5.4103	CARDINAL
ajfa-9610	505	1	222 521	QUANTITY
ajfa-9610	505	2	2.690	CARDINAL
ajfa-9610	505	3	7.117	CARDINAL
ajfa-9610	508	1	765432102	CARDINAL
ajfa-9610	512	1	10.8889	CARDINAL
ajfa-9610	512	2	0.0049	CARDINAL
ajfa-9610	512	3	1.7958	CARDINAL
ajfa-9610	512	4	11.7894	CARDINAL
ajfa-9610	513	1	3.9474	CARDINAL
ajfa-9610	514	1	0.0058	CARDINAL
ajfa-9610	514	2	1.7712	CARDINAL
ajfa-9610	514	3	5,607 689	CARDINAL
ajfa-9610	514	4	0.031	CARDINAL
ajfa-9610	514	5	36.616	CARDINAL
ajfa-9610	514	6	4.110	CARDINAL
ajfa-9610	515	1	asian journal of finance & accounting	ORG
ajfa-9610	515	2	1946-052x 2016	MONEY
ajfa-9610	515	3	8	CARDINAL
ajfa-9610	515	4	1	CARDINAL
ajfa-9610	515	5	254	CARDINAL
ajfa-9610	517	1	0.0060 0.6848	CARDINAL
ajfa-9610	521	1	1.6572	CARDINAL
ajfa-9610	521	2	2.3691 0.1409	CARDINAL
ajfa-9610	522	1	3.8936	CARDINAL
ajfa-9610	523	1	0.0106	CARDINAL
ajfa-9610	523	2	0.6402	MONEY
ajfa-9610	524	1	222 521	QUANTITY
ajfa-9610	524	2	1.857	CARDINAL
ajfa-9610	524	3	3.550	CARDINAL
ajfa-9610	527	1	765432103	DATE
ajfa-9610	528	1	0.0101 0.2135 tem_d -0.0041	QUANTITY
ajfa-9610	531	1	9.9487 0.0006 0.2105	MONEY
ajfa-9610	531	2	10.7527	CARDINAL
ajfa-9610	532	1	0.0012	CARDINAL
ajfa-9610	532	2	5,599 687	CARDINAL
ajfa-9610	532	3	0.041 0.057	CARDINAL
ajfa-9610	532	4	9.016	CARDINAL
ajfa-9610	533	1	0.0116	CARDINAL
ajfa-9610	533	2	0.0938 0.0119 0.2463	MONEY
ajfa-9610	536	1	0.9923	MONEY
ajfa-9610	537	1	0.0011	CARDINAL
ajfa-9610	537	2	1.9903	CARDINAL
ajfa-9610	537	3	3.0968	CARDINAL
ajfa-9610	538	1	222	CARDINAL
ajfa-9610	539	1	4.433	CARDINAL
ajfa-9610	539	2	4.278	CARDINAL
ajfa-9610	540	1	1	CARDINAL
ajfa-9610	541	1	3	CARDINAL
ajfa-9610	541	2	2	CARDINAL
ajfa-9610	542	1	10, 5	DATE
ajfa-9610	542	2	1 percent	PERCENT
ajfa-9610	543	1	4.5	CARDINAL
ajfa-9610	543	2	4.5.1	CARDINAL
ajfa-9610	546	1	u.s.	GPE
ajfa-9610	546	2	finance & accounting	ORG
ajfa-9610	546	3	1946-052x 2016	MONEY
ajfa-9610	546	4	8	CARDINAL
ajfa-9610	546	5	1	CARDINAL
ajfa-9610	546	6	255	CARDINAL
ajfa-9610	548	1	richardson	PERSON
ajfa-9610	548	2	2004	DATE
ajfa-9610	548	3	johnson	PERSON
ajfa-9610	548	4	nelson	PERSON
ajfa-9610	548	5	2002	DATE
ajfa-9610	549	1	frankel et al	PERSON
ajfa-9610	550	1	2002	DATE
ajfa-9610	551	1	ferguson, seow	ORG
ajfa-9610	553	1	2006	DATE
ajfa-9610	554	1	gul	PERSON
ajfa-9610	554	2	2007	DATE
ajfa-9610	555	1	cahan et al	PERSON
ajfa-9610	556	1	2008	DATE
ajfa-9610	559	1	article 10-4	LAW
ajfa-9610	559	2	annual	DATE
ajfa-9610	559	3	the financial supervisory commission	ORG
ajfa-9610	559	4	taiwan	GPE
ajfa-9610	559	5	more than 25%	PERCENT
ajfa-9610	560	1	taiwan	GPE
ajfa-9610	560	2	185	CARDINAL
ajfa-9610	561	1	126	CARDINAL
ajfa-9610	561	2	59	CARDINAL
ajfa-9610	562	1	9	CARDINAL
ajfa-9610	562	2	rem	ORG
ajfa-9610	564	1	frankel et al	PERSON
ajfa-9610	565	1	2002	DATE
ajfa-9610	565	2	gul	PERSON
ajfa-9610	565	3	2007	DATE
ajfa-9610	567	1	rem	PERSON
ajfa-9610	569	1	rem	PERSON
ajfa-9610	570	1	asian journal of finance & accounting	ORG
ajfa-9610	570	2	1946-052x 2016	MONEY
ajfa-9610	570	3	8	CARDINAL
ajfa-9610	570	4	1	CARDINAL
ajfa-9610	570	5	256	CARDINAL
ajfa-9610	570	6	9	CARDINAL
ajfa-9610	570	7	mbsizeroabetapdemnaudfeeaudfeerem	ORG
ajfa-9610	571	1	141312111098 7654312110	DATE
ajfa-9610	571	2	4	CARDINAL
ajfa-9610	571	3	87 654131210	DATE
ajfa-9610	571	4	coef	GPE
ajfa-9610	572	1	t value coef	ORG
ajfa-9610	573	1	t value coef	ORG
ajfa-9610	574	1	t value coef	ORG
ajfa-9610	575	1	t	CARDINAL
ajfa-9610	575	2	0.0140 0.1819	MONEY
ajfa-9610	576	1	0.0007	CARDINAL
ajfa-9610	579	1	0.0124	CARDINAL
ajfa-9610	579	2	1.1480	MONEY
ajfa-9610	579	3	0.0915	CARDINAL
ajfa-9610	579	4	0.0194	CARDINAL
ajfa-9610	580	1	0.0543	CARDINAL
ajfa-9610	580	2	1.2741	MONEY
ajfa-9610	580	3	1.5693	CARDINAL
ajfa-9610	583	1	0.8075	CARDINAL
ajfa-9610	583	2	3.5222	CARDINAL
ajfa-9610	584	1	4.1143 0.0093	MONEY
ajfa-9610	584	2	1.0678	MONEY
ajfa-9610	587	1	3.3820	CARDINAL
ajfa-9610	588	1	0.0492	CARDINAL
ajfa-9610	588	2	1.4616	MONEY
ajfa-9610	590	1	1.1063	MONEY
ajfa-9610	590	2	speaud -0.0020 -0.1886 -0.0003 -0.0093	ORG
ajfa-9610	590	3	1,286	CARDINAL
ajfa-9610	590	4	1,286	CARDINAL
ajfa-9610	590	5	68.33	CARDINAL
ajfa-9610	590	6	39.337	CARDINAL
ajfa-9610	590	7	7.216	CARDINAL
ajfa-9610	590	8	4.177	CARDINAL
ajfa-9610	591	1	1	CARDINAL
ajfa-9610	591	2	3	CARDINAL
ajfa-9610	591	3	2	CARDINAL
ajfa-9610	592	1	10, 5	DATE
ajfa-9610	592	2	1 percent	PERCENT
ajfa-9610	593	1	4.5.2 degree	QUANTITY
ajfa-9610	594	1	rem	PERSON
ajfa-9610	595	1	10	CARDINAL
ajfa-9610	595	2	rem	ORG
ajfa-9610	600	1	asian	NORP
ajfa-9610	600	2	finance & accounting	ORG
ajfa-9610	600	3	1946-052x 2016	MONEY
ajfa-9610	600	4	8	CARDINAL
ajfa-9610	600	5	1 ajfa.macrothink.org	CARDINAL
ajfa-9610	600	6	257	CARDINAL
ajfa-9610	600	7	10	CARDINAL
ajfa-9610	600	8	765432101	DATE
ajfa-9610	600	9	0.0143	CARDINAL
ajfa-9610	601	1	0.0153	CARDINAL
ajfa-9610	604	1	13.3531 0.0006	CARDINAL
ajfa-9610	604	2	0.2261	CARDINAL
ajfa-9610	605	1	16.0520	CARDINAL
ajfa-9610	605	2	3.3487	CARDINAL
ajfa-9610	605	3	2.7789	CARDINAL
ajfa-9610	606	1	3.8039	CARDINAL
ajfa-9610	606	2	5,614 687	CARDINAL
ajfa-9610	606	3	0.05	MONEY
ajfa-9610	606	4	64.309	CARDINAL
ajfa-9610	606	5	6.109	CARDINAL
ajfa-9610	607	1	765432102	CARDINAL
ajfa-9610	612	1	10.5367 0.0049	CARDINAL
ajfa-9610	612	2	1.7756	CARDINAL
ajfa-9610	612	3	11.8357	CARDINAL
ajfa-9610	613	1	3.9688	CARDINAL
ajfa-9610	614	1	0.0057	CARDINAL
ajfa-9610	614	2	1.7299	CARDINAL
ajfa-9610	614	3	5,607 687	CARDINAL
ajfa-9610	614	4	0.041 0.03	CARDINAL
ajfa-9610	614	5	35.254	CARDINAL
ajfa-9610	614	6	3.996	CARDINAL
ajfa-9610	615	1	765432103	DATE
ajfa-9610	615	2	0.0007	CARDINAL
ajfa-9610	616	1	0.0153	CARDINAL
ajfa-9610	622	1	9.6016 0.0006 0.2261	QUANTITY
ajfa-9610	622	2	10.8029	CARDINAL
ajfa-9610	622	3	3.3487	CARDINAL
ajfa-9610	623	1	0.0011	CARDINAL
ajfa-9610	623	2	5,599 687	CARDINAL
ajfa-9610	623	3	0.038 0.050	QUANTITY
ajfa-9610	623	4	32.723	CARDINAL
ajfa-9610	623	5	6.109	CARDINAL
ajfa-9610	623	6	1.	CARDINAL
ajfa-9610	623	7	rem	ORG
ajfa-9610	624	1	2	CARDINAL
ajfa-9610	624	2	3	CARDINAL
ajfa-9610	624	3	3	CARDINAL
ajfa-9610	625	1	10, 5	DATE
ajfa-9610	625	2	1 percent	PERCENT
ajfa-9610	626	1	asian journal of finance & accounting	ORG
ajfa-9610	626	2	1946-052x 2016	MONEY
ajfa-9610	626	3	8	CARDINAL
ajfa-9610	626	4	1	CARDINAL
ajfa-9610	626	5	258	CARDINAL
ajfa-9610	626	6	2000	DATE
ajfa-9610	626	7	2006, 2008	DATE
ajfa-9610	626	8	4a	CARDINAL
ajfa-9610	627	1	1	CARDINAL
ajfa-9610	627	2	2	QUANTITY
ajfa-9610	627	3	3	CARDINAL
ajfa-9610	627	4	4	QUANTITY
ajfa-9610	627	5	5	CARDINAL
ajfa-9610	628	1	4a	CARDINAL
ajfa-9610	628	2	4b	CARDINAL
ajfa-9610	631	1	the financing year	DATE
ajfa-9610	631	2	pre-financing year	DATE
ajfa-9610	631	3	-4	PERSON
ajfa-9610	631	4	year +1 to +3	DATE
ajfa-9610	632	1	-4	PERSON
ajfa-9610	633	1	11	CARDINAL
ajfa-9610	633	2	three	CARDINAL
ajfa-9610	633	3	aprod	PERSON
ajfa-9610	633	4	rem	ORG
ajfa-9610	635	1	rem	PERSON
ajfa-9610	636	1	11	CARDINAL
ajfa-9610	637	1	543210 3	DATE
ajfa-9610	639	1	4	CARDINAL
ajfa-9610	639	2	210	CARDINAL
ajfa-9610	639	3	coef	GPE
ajfa-9610	640	1	t value coef	ORG
ajfa-9610	641	1	t value coef	ORG
ajfa-9610	642	1	t value coef	ORG
ajfa-9610	643	1	t	CARDINAL
ajfa-9610	644	1	0.0020 0.7538 0.1108	MONEY
ajfa-9610	644	2	8.7445 0.0273	CARDINAL
ajfa-9610	644	3	3.5539	CARDINAL
ajfa-9610	652	1	1.3271	MONEY
ajfa-9610	655	1	0.0248	CARDINAL
ajfa-9610	655	2	1.2773	MONEY
ajfa-9610	655	3	0.0207	CARDINAL
ajfa-9610	655	4	0.0366	CARDINAL
ajfa-9610	657	1	10.1144	CARDINAL
ajfa-9610	657	2	6.1395 0.0232	QUANTITY
ajfa-9610	657	3	1.9411	CARDINAL
ajfa-9610	657	4	5,916	CARDINAL
ajfa-9610	657	5	84.089	CARDINAL
ajfa-9610	657	6	40.291	CARDINAL
ajfa-9610	657	7	6.369	CARDINAL
ajfa-9610	657	8	8.281	CARDINAL
ajfa-9610	657	9	asian	NORP
ajfa-9610	657	10	finance & accounting	ORG
ajfa-9610	657	11	1946-052x 2016	MONEY
ajfa-9610	657	12	8	CARDINAL
ajfa-9610	657	13	1	CARDINAL
ajfa-9610	657	14	259	CARDINAL
ajfa-9610	657	15	coef	GPE
ajfa-9610	658	1	t value coef	ORG
ajfa-9610	659	1	t value coef	ORG
ajfa-9610	660	1	t value coef	ORG
ajfa-9610	661	1	t	CARDINAL
ajfa-9610	661	2	0.001 0.391	CARDINAL
ajfa-9610	662	1	4.2015	CARDINAL
ajfa-9610	666	1	2.1630	CARDINAL
ajfa-9610	667	1	1.8334	CARDINAL
ajfa-9610	667	2	4.2658	CARDINAL
ajfa-9610	668	1	1.0979	MONEY
ajfa-9610	668	2	2.4735	CARDINAL
ajfa-9610	668	3	1.5706	MONEY
ajfa-9610	668	4	0.0004	CARDINAL
ajfa-9610	668	5	0.4095	CARDINAL
ajfa-9610	668	6	0.9037	MONEY
ajfa-9610	669	1	0.024	CARDINAL
ajfa-9610	669	2	11.5329	CARDINAL
ajfa-9610	669	3	4.7841	CARDINAL
ajfa-9610	669	4	5,916	CARDINAL
ajfa-9610	669	5	107.091	CARDINAL
ajfa-9610	669	6	39.32	CARDINAL
ajfa-9610	669	7	14.972	CARDINAL
ajfa-9610	669	8	6.196	CARDINAL
ajfa-9610	669	9	coef	GPE
ajfa-9610	670	1	t value coef	ORG
ajfa-9610	671	1	t value coef	ORG
ajfa-9610	672	1	t value coef	ORG
ajfa-9610	673	1	t	CARDINAL
ajfa-9610	674	1	0.0010	CARDINAL
ajfa-9610	674	2	0.5085	MONEY
ajfa-9610	674	3	1.2769	MONEY
ajfa-9610	675	1	2.6195	CARDINAL
ajfa-9610	675	2	0.0007	CARDINAL
ajfa-9610	675	3	0.8765 0.0024	PRODUCT
ajfa-9610	675	4	6.7115	CARDINAL
ajfa-9610	675	5	1.2941	MONEY
ajfa-9610	678	1	2.0872	CARDINAL
ajfa-9610	679	1	0.0297	CARDINAL
ajfa-9610	680	1	10.3231	CARDINAL
ajfa-9610	680	2	11.0276	CARDINAL
ajfa-9610	680	3	3.3865 0.0310	QUANTITY
ajfa-9610	680	4	3.2668	CARDINAL
ajfa-9610	680	5	5,916	CARDINAL
ajfa-9610	680	6	68.286	CARDINAL
ajfa-9610	680	7	35.244	CARDINAL
ajfa-9610	680	8	8.397	CARDINAL
ajfa-9610	680	9	2.793	CARDINAL
ajfa-9610	680	10	.005	CARDINAL
ajfa-9610	680	11	coef	GPE
ajfa-9610	681	1	t value coef	ORG
ajfa-9610	682	1	t value coef	ORG
ajfa-9610	683	1	t value coef	ORG
ajfa-9610	684	1	t	CARDINAL
ajfa-9610	685	1	0.0005 0.9411	CARDINAL
ajfa-9610	685	2	2.6448 0.0000 0.0041	QUANTITY
ajfa-9610	686	1	+ 0.0001	CARDINAL
ajfa-9610	686	2	2.5193	CARDINAL
ajfa-9610	686	3	1.1701	MONEY
ajfa-9610	686	4	7.6083 0.0046	MONEY
ajfa-9610	686	5	2.4671	CARDINAL
ajfa-9610	686	6	2.5973 0.0057 0.8615	QUANTITY
ajfa-9610	686	7	4.3555	CARDINAL
ajfa-9610	686	8	0.0005 0.4056 0.0008	QUANTITY
ajfa-9610	687	1	0.7727	MONEY
ajfa-9610	688	1	0.0175	CARDINAL
ajfa-9610	688	2	23.4632	CARDINAL
ajfa-9610	689	1	0.0157	CARDINAL
ajfa-9610	689	2	7.9933 0.0157	CARDINAL
ajfa-9610	689	3	7.8976	CARDINAL
ajfa-9610	689	4	5,916	CARDINAL
ajfa-9610	689	5	276.105	CARDINAL
ajfa-9610	689	6	81.709	CARDINAL
ajfa-9610	689	7	32.031	CARDINAL
ajfa-9610	689	8	8.119	CARDINAL
ajfa-9610	689	9	1	CARDINAL
ajfa-9610	689	10	3	CARDINAL
ajfa-9610	689	11	asian	NORP
ajfa-9610	689	12	finance & accounting	ORG
ajfa-9610	689	13	1946-052x 2016	MONEY
ajfa-9610	689	14	8	CARDINAL
ajfa-9610	690	1	10, 5	DATE
ajfa-9610	690	2	1 percent	PERCENT
ajfa-9610	691	1	12	CARDINAL
ajfa-9610	692	1	6	CARDINAL
ajfa-9610	695	1	13	CARDINAL
ajfa-9610	695	2	financing year +1	DATE
ajfa-9610	696	1	two years	DATE
ajfa-9610	697	1	12	CARDINAL
ajfa-9610	700	1	210	CARDINAL
ajfa-9610	700	2	coef	GPE
ajfa-9610	701	1	t value coef	ORG
ajfa-9610	702	1	t value coef	ORG
ajfa-9610	703	1	t value coef	ORG
ajfa-9610	704	1	t	CARDINAL
ajfa-9610	705	1	0.0024	CARDINAL
ajfa-9610	705	2	2.4643	CARDINAL
ajfa-9610	705	3	3.9650	CARDINAL
ajfa-9610	705	4	0.0033 0.1990 gi -0.0004**	QUANTITY
ajfa-9610	705	5	6.5550	CARDINAL
ajfa-9610	705	6	0.0000 0.0627	MONEY
ajfa-9610	707	1	8.2991	CARDINAL
ajfa-9610	707	2	2.8463	CARDINAL
ajfa-9610	707	3	2.4720	CARDINAL
ajfa-9610	707	4	2.5966	CARDINAL
ajfa-9610	707	5	3.6073	CARDINAL
ajfa-9610	707	6	+ 0.0066	CARDINAL
ajfa-9610	707	7	0.0670	MONEY
ajfa-9610	708	1	3.0694	CARDINAL
ajfa-9610	708	2	1.3639	ORG
ajfa-9610	709	1	0.0335	CARDINAL
ajfa-9610	709	2	23.6952 -0.0327	QUANTITY
ajfa-9610	710	1	10.4898	CARDINAL
ajfa-9610	710	2	5,916	CARDINAL
ajfa-9610	710	3	0.095 0.117 0.148	MONEY
ajfa-9610	710	4	311.153	CARDINAL
ajfa-9610	711	1	1	CARDINAL
ajfa-9610	711	2	3	CARDINAL
ajfa-9610	711	3	2	CARDINAL
ajfa-9610	712	1	10, 5	DATE
ajfa-9610	712	2	1 percent	PERCENT
ajfa-9610	712	3	13	CARDINAL
ajfa-9610	721	1	14.3440	CARDINAL
ajfa-9610	721	2	0.0085	CARDINAL
ajfa-9610	722	1	3.4582	CARDINAL
ajfa-9610	722	2	17.1180	CARDINAL
ajfa-9610	722	3	6.3263	CARDINAL
ajfa-9610	723	1	3.1755	CARDINAL
ajfa-9610	723	2	0.0144	CARDINAL
ajfa-9610	724	1	4.3642 0.0070 0.7866	QUANTITY
ajfa-9610	724	2	5,615 687	CARDINAL
ajfa-9610	724	3	71.618	CARDINAL
ajfa-9610	724	4	8.223	CARDINAL
ajfa-9610	725	1	asian journal of finance & accounting	ORG
ajfa-9610	725	2	1946-052x 2016	MONEY
ajfa-9610	725	3	8	CARDINAL
ajfa-9610	725	4	261	CARDINAL
ajfa-9610	728	1	0.0093	CARDINAL
ajfa-9610	729	1	3.3336	CARDINAL
ajfa-9610	731	1	3.6816	CARDINAL
ajfa-9610	732	1	5.2496	CARDINAL
ajfa-9610	732	2	0.0001 0.0121	CARDINAL
ajfa-9610	732	3	222 521	CARDINAL
ajfa-9610	732	4	0.047	CARDINAL
ajfa-9610	732	5	2.573	CARDINAL
ajfa-9610	732	6	6.883	CARDINAL
ajfa-9610	739	1	11.2240	CARDINAL
ajfa-9610	740	1	1.8526	CARDINAL
ajfa-9610	741	1	11.9405	CARDINAL
ajfa-9610	741	2	0.1187	CARDINAL
ajfa-9610	741	3	4.0165	CARDINAL
ajfa-9610	743	1	0.0101	CARDINAL
ajfa-9610	744	1	0.1351	MONEY
ajfa-9610	744	2	5,607	CARDINAL
ajfa-9610	744	3	0.043 0.03	QUANTITY
ajfa-9610	744	4	37.375	CARDINAL
ajfa-9610	744	5	3.997	CARDINAL
ajfa-9610	749	1	3.1580 -0.0107 -1.2273 tem_r -0.0064	DATE
ajfa-9610	751	1	1.7012	CARDINAL
ajfa-9610	751	2	1.9663	CARDINAL
ajfa-9610	752	1	3.9764	CARDINAL
ajfa-9610	753	1	222 521	QUANTITY
ajfa-9610	753	2	0.035	CARDINAL
ajfa-9610	753	3	3.069	CARDINAL
ajfa-9610	753	4	3.725	CARDINAL
ajfa-9610	753	5	.001	CARDINAL
ajfa-9610	760	1	10.0193	CARDINAL
ajfa-9610	760	2	10.8005	CARDINAL
ajfa-9610	761	1	3.4200	CARDINAL
ajfa-9610	763	1	0.0041	CARDINAL
ajfa-9610	763	2	finance & accounting	ORG
ajfa-9610	763	3	1946-052x 2016	MONEY
ajfa-9610	763	4	8	CARDINAL
ajfa-9610	763	5	1	CARDINAL
ajfa-9610	763	6	262	CARDINAL
ajfa-9610	763	7	5,599 687	CARDINAL
ajfa-9610	763	8	0.040 0.049	QUANTITY
ajfa-9610	763	9	37.746	CARDINAL
ajfa-9610	763	10	6.048	CARDINAL
ajfa-9610	763	11	0.0135	CARDINAL
ajfa-9610	763	12	0.0001 0.0042	CARDINAL
ajfa-9610	765	1	0.0208	CARDINAL
ajfa-9610	768	1	2.0813	CARDINAL
ajfa-9610	768	2	0.1186	CARDINAL
ajfa-9610	768	3	3.1279	CARDINAL
ajfa-9610	770	1	3.1032	CARDINAL
ajfa-9610	770	2	0.0011	CARDINAL
ajfa-9610	770	3	222	CARDINAL
ajfa-9610	770	4	0.048	MONEY
ajfa-9610	770	5	4.215	CARDINAL
ajfa-9610	770	6	4.747	CARDINAL
ajfa-9610	771	1	1	CARDINAL
ajfa-9610	771	2	3	CARDINAL
ajfa-9610	771	3	2	CARDINAL
ajfa-9610	772	1	10, 5	DATE
ajfa-9610	772	2	1 percent	PERCENT
ajfa-9610	773	1	14	CARDINAL
ajfa-9610	773	2	rem	ORG
ajfa-9610	775	1	rem	ORG
ajfa-9610	775	2	two	CARDINAL
ajfa-9610	777	1	rem	ORG
ajfa-9610	779	1	15	CARDINAL
ajfa-9610	779	2	rem	ORG
ajfa-9610	781	1	asian journal of finance & accounting	ORG
ajfa-9610	781	2	1946-052x 2016	MONEY
ajfa-9610	781	3	8	CARDINAL
ajfa-9610	781	4	1	CARDINAL
ajfa-9610	781	5	263	CARDINAL
ajfa-9610	781	6	14	CARDINAL
ajfa-9610	782	1	coef	GPE
ajfa-9610	783	1	t value coef	ORG
ajfa-9610	784	1	t value coef	ORG
ajfa-9610	785	1	t value coef	ORG
ajfa-9610	786	1	t	CARDINAL
ajfa-9610	786	2	0.0352	CARDINAL
ajfa-9610	789	1	1.0843	MONEY
ajfa-9610	790	1	4.9500	CARDINAL
ajfa-9610	791	1	0.4523	CARDINAL
ajfa-9610	791	2	2.5460	CARDINAL
ajfa-9610	791	3	0.4128	MONEY
ajfa-9610	791	4	2.2767	CARDINAL
ajfa-9610	792	1	0.0466 1.1259	MONEY
ajfa-9610	792	2	1.1632	MONEY
ajfa-9610	792	3	3.6250 0.0108	QUANTITY
ajfa-9610	796	1	-1.9339 -0.1519 -1.4059 brdsize -0.0011	PERSON
ajfa-9610	799	1	2.0595	CARDINAL
ajfa-9610	799	2	0.8320	MONEY
ajfa-9610	800	1	1,286	CARDINAL
ajfa-9610	800	2	1,286	CARDINAL
ajfa-9610	800	3	0.309	MONEY
ajfa-9610	800	4	72.512	CARDINAL
ajfa-9610	800	5	42.135	CARDINAL
ajfa-9610	800	6	8.246	CARDINAL
ajfa-9610	800	7	4.579	CARDINAL
ajfa-9610	801	1	1.	CARDINAL
ajfa-9610	802	1	rem	PERSON
ajfa-9610	803	1	3	CARDINAL
ajfa-9610	803	2	2	CARDINAL
ajfa-9610	804	1	10, 5	DATE
ajfa-9610	804	2	1 percent	PERCENT
ajfa-9610	805	1	asian journal of finance & accounting	ORG
ajfa-9610	805	2	1946-052x 2016	MONEY
ajfa-9610	805	3	8	CARDINAL
ajfa-9610	805	4	1	CARDINAL
ajfa-9610	805	5	264	CARDINAL
ajfa-9610	805	6	15	CARDINAL
ajfa-9610	811	1	0.0060	CARDINAL
ajfa-9610	811	2	2.7139	CARDINAL
ajfa-9610	811	3	6.8916 0.0712	CARDINAL
ajfa-9610	811	4	2.8781	CARDINAL
ajfa-9610	812	1	5.2368	CARDINAL
ajfa-9610	812	2	0.0046	CARDINAL
ajfa-9610	812	3	5,615 687	CARDINAL
ajfa-9610	812	4	0.249	MONEY
ajfa-9610	812	5	371.150	CARDINAL
ajfa-9610	812	6	33.547	CARDINAL
ajfa-9610	819	1	8.1000	CARDINAL
ajfa-9610	819	2	1.0671	MONEY
ajfa-9610	819	3	4.1991	CARDINAL
ajfa-9610	819	4	1.3454	MONEY
ajfa-9610	822	1	5,607 687	CARDINAL
ajfa-9610	822	2	0.223 0.175	CARDINAL
ajfa-9610	822	3	230.614	CARDINAL
ajfa-9610	822	4	21.833	CARDINAL
ajfa-9610	825	1	0.0661 1.4455	CARDINAL
ajfa-9610	832	1	6.9559	CARDINAL
ajfa-9610	834	1	3.4021	CARDINAL
ajfa-9610	835	1	1.0821	CARDINAL
ajfa-9610	836	1	5,599 687	CARDINAL
ajfa-9610	836	2	143.335	CARDINAL
ajfa-9610	837	1	1	CARDINAL
ajfa-9610	837	2	3	CARDINAL
ajfa-9610	837	3	2	CARDINAL
ajfa-9610	838	1	10, 5	DATE
ajfa-9610	838	2	1 percent	PERCENT
ajfa-9610	839	1	4.5.4	CARDINAL
ajfa-9610	839	2	2000	DATE
ajfa-9610	839	3	2000	DATE
ajfa-9610	840	1	asian journal of finance & accounting	ORG
ajfa-9610	840	2	1946-052x 2016	MONEY
ajfa-9610	840	3	8	CARDINAL
ajfa-9610	840	4	1	CARDINAL
ajfa-9610	840	5	265	CARDINAL
ajfa-9610	842	1	16	CARDINAL
ajfa-9610	843	1	year 0	DATE
ajfa-9610	845	1	year	DATE
ajfa-9610	845	2	year	DATE
ajfa-9610	846	1	year	DATE
ajfa-9610	847	1	year	DATE
ajfa-9610	848	1	year	DATE
ajfa-9610	848	2	year 0	DATE
ajfa-9610	848	3	16	CARDINAL
ajfa-9610	849	1	(year	DATE
ajfa-9610	849	2	0.0208	CARDINAL
ajfa-9610	849	3	4.4501	CARDINAL
ajfa-9610	849	4	1.0920	MONEY
ajfa-9610	850	1	3.3065	CARDINAL
ajfa-9610	850	2	year 0	DATE
ajfa-9610	852	1	6.2413	CARDINAL
ajfa-9610	852	2	664 656	CARDINAL
ajfa-9610	852	3	0.015 0.054	CARDINAL
ajfa-9610	852	4	10.933	CARDINAL
ajfa-9610	852	5	.001	CARDINAL
ajfa-9610	852	6	19.609	CARDINAL
ajfa-9610	852	7	(year	DATE
ajfa-9610	852	8	0.0228	CARDINAL
ajfa-9610	852	9	3.0993 0.0180	CARDINAL
ajfa-9610	852	10	2.1397	CARDINAL
ajfa-9610	854	1	5.4947	CARDINAL
ajfa-9610	854	2	year 0	DATE
ajfa-9610	854	3	3.0367	CARDINAL
ajfa-9610	854	4	213 211	QUANTITY
ajfa-9610	854	5	0.045	MONEY
ajfa-9610	854	6	30.192(<.0001	CARDINAL
ajfa-9610	854	7	5.941	CARDINAL
ajfa-9610	854	8	.005	CARDINAL
ajfa-9610	854	9	(year	DATE
ajfa-9610	854	10	0.0078	CARDINAL
ajfa-9610	855	1	2.2996	CARDINAL
ajfa-9610	855	2	5.6798	CARDINAL
ajfa-9610	855	3	year 0	DATE
ajfa-9610	855	4	504 497	CARDINAL
ajfa-9610	855	5	0.008 0.06	CARDINAL
ajfa-9610	855	6	5.288	CARDINAL
ajfa-9610	855	7	16.960	CARDINAL
ajfa-9610	856	1	1	CARDINAL
ajfa-9610	856	2	3	CARDINAL
ajfa-9610	856	3	year 0	DATE
ajfa-9610	856	4	year -2	DATE
ajfa-9610	856	5	year	DATE
ajfa-9610	857	1	asian	NORP
ajfa-9610	857	2	finance & accounting	ORG
ajfa-9610	857	3	1946-052x 2016	MONEY
ajfa-9610	857	4	8	CARDINAL
ajfa-9610	857	5	1 ajfa.macrothink.org	TIME
ajfa-9610	857	6	266 2	CARDINAL
ajfa-9610	858	1	10, 5	DATE
ajfa-9610	858	2	1 percent	PERCENT
ajfa-9610	860	1	quarters -8 through +7	QUANTITY
ajfa-9610	864	1	17	CARDINAL
ajfa-9610	864	2	quarter	DATE
ajfa-9610	865	1	-6	DATE
ajfa-9610	865	2	quarter -2.	DATE
ajfa-9610	866	1	quarter 0	DATE
ajfa-9610	869	1	17	CARDINAL
ajfa-9610	870	1	quarter	CARDINAL
ajfa-9610	870	2	0.4260	MONEY
ajfa-9610	873	1	0.7530	CARDINAL
ajfa-9610	874	1	0.4694	MONEY
ajfa-9610	874	2	1.2636	CARDINAL
ajfa-9610	874	3	0.9118 0.7115 -0.2775 0.1777	PERSON
ajfa-9610	874	4	0.6495	CARDINAL
ajfa-9610	874	5	0.2822	CARDINAL
ajfa-9610	874	6	1.6007	CARDINAL
ajfa-9610	875	1	0.6806 1	QUANTITY
ajfa-9610	875	2	0.4101 -0.8145 -0.0705 -1.5124 2 -0.8339 -0.6446 -0.3143	PERSON
ajfa-9610	877	1	3 0.0964	CARDINAL
ajfa-9610	877	2	1.0924	CARDINAL
ajfa-9610	877	3	1.0994	MONEY
ajfa-9610	877	4	235	CARDINAL
ajfa-9610	877	5	prior two years	DATE
ajfa-9610	881	1	18	CARDINAL
ajfa-9610	882	1	asian	NORP
ajfa-9610	882	2	finance & accounting	ORG
ajfa-9610	882	3	1946-052x 2016	MONEY
ajfa-9610	882	4	8	CARDINAL
ajfa-9610	882	5	1	CARDINAL
ajfa-9610	883	1	267	CARDINAL
ajfa-9610	888	1	teoh	PERSON
ajfa-9610	889	1	asian journal of finance & accounting	ORG
ajfa-9610	889	2	1946-052x 2016	MONEY
ajfa-9610	889	3	8	CARDINAL
ajfa-9610	889	4	1	CARDINAL
ajfa-9610	889	5	268	CARDINAL
ajfa-9610	889	6	18	CARDINAL
ajfa-9610	890	1	i ii iii iv	PERSON
ajfa-9610	890	2	0.0022	CARDINAL
ajfa-9610	890	3	1.2593	CARDINAL
ajfa-9610	890	4	0.001	CARDINAL
ajfa-9610	890	5	0.614	CARDINAL
ajfa-9610	890	6	0.033	CARDINAL
ajfa-9610	891	1	2.260	CARDINAL
ajfa-9610	891	2	0.0315	CARDINAL
ajfa-9610	891	3	2.1105	CARDINAL
ajfa-9610	891	4	0.0007	CARDINAL
ajfa-9610	891	5	0.0494	CARDINAL
ajfa-9610	891	6	0.0048	CARDINAL
ajfa-9610	891	7	702	CARDINAL
ajfa-9610	891	8	618	CARDINAL
ajfa-9610	891	9	seos sample	ORG
ajfa-9610	891	10	0.0103	CARDINAL
ajfa-9610	891	11	3.1891	CARDINAL
ajfa-9610	892	1	0.0093	CARDINAL
ajfa-9610	892	2	2.6345	CARDINAL
ajfa-9610	892	3	0.0261	CARDINAL
ajfa-9610	892	4	0.0337	CARDINAL
ajfa-9610	892	5	1.6801	CARDINAL
ajfa-9610	892	6	0.0216	CARDINAL
ajfa-9610	892	7	1.0224	CARDINAL
ajfa-9610	892	8	0.0173	CARDINAL
ajfa-9610	892	9	0.7604	CARDINAL
ajfa-9610	892	10	0.0007	CARDINAL
ajfa-9610	892	11	2.2614	CARDINAL
ajfa-9610	892	12	0.0008	CARDINAL
ajfa-9610	892	13	2.4788	CARDINAL
ajfa-9610	892	14	238	CARDINAL
ajfa-9610	892	15	211 209	CARDINAL
ajfa-9610	893	1	0.0010	CARDINAL
ajfa-9610	893	2	0.0971	CARDINAL
ajfa-9610	893	3	0.0027	CARDINAL
ajfa-9610	893	4	0.1847	CARDINAL
ajfa-9610	893	5	0.0002	CARDINAL
ajfa-9610	893	6	0.0153	CARDINAL
ajfa-9610	893	7	0.0446	CARDINAL
ajfa-9610	893	8	1.7652	CARDINAL
ajfa-9610	893	9	0.0464	CARDINAL
ajfa-9610	893	10	1.7934	CARDINAL
ajfa-9610	894	1	469	CARDINAL
ajfa-9610	894	2	468 414 413	QUANTITY
ajfa-9610	895	1	1	CARDINAL
ajfa-9610	895	2	3	CARDINAL
ajfa-9610	896	1	the day	DATE
ajfa-9610	896	2	the day	DATE
ajfa-9610	896	3	first	ORDINAL
ajfa-9610	897	1	quarterly	DATE
ajfa-9610	897	2	-4	PERSON
ajfa-9610	897	3	-1	ORG
ajfa-9610	898	1	quarterly	DATE
ajfa-9610	898	2	six-day	DATE
ajfa-9610	898	3	days	DATE
ajfa-9610	900	1	2	CARDINAL
ajfa-9610	900	2	10, 5	DATE
ajfa-9610	900	3	1 percent	PERCENT
ajfa-9610	901	1	4.5.5 three	CARDINAL
ajfa-9610	901	2	three	CARDINAL
ajfa-9610	901	3	5%	PERCENT
ajfa-9610	901	4	10% or 25%	PERCENT
ajfa-9610	902	1	19	CARDINAL
ajfa-9610	902	2	asian	NORP
ajfa-9610	902	3	finance & accounting	ORG
ajfa-9610	902	4	1946-052x 2016	MONEY
ajfa-9610	902	5	8	CARDINAL
ajfa-9610	902	6	1	CARDINAL
ajfa-9610	902	7	269	CARDINAL
ajfa-9610	902	8	20	DATE
ajfa-9610	902	9	0	CARDINAL
ajfa-9610	903	1	5%	PERCENT
ajfa-9610	903	2	10%	PERCENT
ajfa-9610	903	3	15%	PERCENT
ajfa-9610	903	4	0	CARDINAL
ajfa-9610	903	5	5%	PERCENT
ajfa-9610	903	6	10%	PERCENT
ajfa-9610	903	7	15%	PERCENT
ajfa-9610	903	8	0	CARDINAL
ajfa-9610	904	1	19	CARDINAL
ajfa-9610	904	2	rem	ORG
ajfa-9610	904	3	rem	ORG
ajfa-9610	904	4	5%	PERCENT
ajfa-9610	904	5	10% or 25%	PERCENT
ajfa-9610	905	1	three	CARDINAL
ajfa-9610	906	1	20	CARDINAL
ajfa-9610	908	1	19	CARDINAL
ajfa-9610	911	1	coef	PERSON
ajfa-9610	912	1	5%	PERCENT
ajfa-9610	912	2	10%	PERCENT
ajfa-9610	912	3	25%	PERCENT
ajfa-9610	912	4	5%	PERCENT
ajfa-9610	912	5	10%	PERCENT
ajfa-9610	912	6	25%	PERCENT
ajfa-9610	912	7	0.1115	CARDINAL
ajfa-9610	912	8	0.1241	CARDINAL
ajfa-9610	912	9	0.1227	CARDINAL
ajfa-9610	912	10	0.0006	CARDINAL
ajfa-9610	919	1	0.0009	CARDINAL
ajfa-9610	919	2	0.0261 0.0035 0.0035	QUANTITY
ajfa-9610	928	1	0.0010	CARDINAL
ajfa-9610	928	2	0.0050	CARDINAL
ajfa-9610	928	3	0.0023 -0.0022 -0.0022	GPE
ajfa-9610	929	1	0.0031	CARDINAL
ajfa-9610	931	1	0.0202	CARDINAL
ajfa-9610	932	1	0.0036 0.0152	CARDINAL
ajfa-9610	932	2	5,916 5,916 5,916	MONEY
ajfa-9610	932	3	739 739 adj	PRODUCT
ajfa-9610	932	4	0.023	CARDINAL
ajfa-9610	932	5	3.163	CARDINAL
ajfa-9610	932	6	.001	CARDINAL
ajfa-9610	932	7	coef	PERSON
ajfa-9610	933	1	5%	PERCENT
ajfa-9610	933	2	10%	PERCENT
ajfa-9610	933	3	25%	PERCENT
ajfa-9610	933	4	5%	PERCENT
ajfa-9610	933	5	10%	PERCENT
ajfa-9610	933	6	25%	PERCENT
ajfa-9610	935	1	0.0014	CARDINAL
ajfa-9610	935	2	0.0012	CARDINAL
ajfa-9610	935	3	0.0012	CARDINAL
ajfa-9610	935	4	0.0012	CARDINAL
ajfa-9610	935	5	0.0016	CARDINAL
ajfa-9610	935	6	0.0372	CARDINAL
ajfa-9610	936	1	0.0401	CARDINAL
ajfa-9610	936	2	0.0479	CARDINAL
ajfa-9610	936	3	0.0520	CARDINAL
ajfa-9610	936	4	0.0523	CARDINAL
ajfa-9610	936	5	0.0525	CARDINAL
ajfa-9610	937	1	0.0601	CARDINAL
ajfa-9610	938	1	0.0186	CARDINAL
ajfa-9610	939	1	0.0190	CARDINAL
ajfa-9610	940	1	0.0318	CARDINAL
ajfa-9610	941	1	0.0308	CARDINAL
ajfa-9610	941	2	0.0300	CARDINAL
ajfa-9610	943	1	0.0043 0.0050	CARDINAL
ajfa-9610	943	2	0.0151	MONEY
ajfa-9610	944	1	0.0051	CARDINAL
ajfa-9610	944	2	finance & accounting	ORG
ajfa-9610	944	3	1946-052x 2016	MONEY
ajfa-9610	944	4	8	CARDINAL
ajfa-9610	944	5	1	CARDINAL
ajfa-9610	944	6	270	CARDINAL
ajfa-9610	944	7	5,916 5,916 5,916	MONEY
ajfa-9610	944	8	739 739 adj	PRODUCT
ajfa-9610	944	9	0.039	CARDINAL
ajfa-9610	944	10	15.978	MONEY
ajfa-9610	944	11	5.024	MONEY
ajfa-9610	944	12	2.528 2.780	CARDINAL
ajfa-9610	944	13	.001	CARDINAL
ajfa-9610	944	14	0.05	CARDINAL
ajfa-9610	944	15	0.05	CARDINAL
ajfa-9610	944	16	coef	PERSON
ajfa-9610	945	1	5%	PERCENT
ajfa-9610	945	2	10%	PERCENT
ajfa-9610	945	3	25%	PERCENT
ajfa-9610	945	4	5%	PERCENT
ajfa-9610	945	5	10%	PERCENT
ajfa-9610	945	6	25%	PERCENT
ajfa-9610	945	7	0.0507	CARDINAL
ajfa-9610	945	8	0.0501	CARDINAL
ajfa-9610	945	9	0.0501	CARDINAL
ajfa-9610	945	10	0.0371 0.0383 0.0406	MONEY
ajfa-9610	945	11	0.0007	CARDINAL
ajfa-9610	959	1	0.0305	CARDINAL
ajfa-9610	959	2	0.0304	CARDINAL
ajfa-9610	959	3	0.0030 0.0030 0.0033	QUANTITY
ajfa-9610	964	1	0.0282	CARDINAL
ajfa-9610	965	1	0.0181	CARDINAL
ajfa-9610	966	1	0.0160	CARDINAL
ajfa-9610	966	2	0.0130	CARDINAL
ajfa-9610	966	3	0.0147	CARDINAL
ajfa-9610	966	4	5,916 5,916 5,916	MONEY
ajfa-9610	966	5	739 739 adj	PRODUCT
ajfa-9610	966	6	1.829	CARDINAL
ajfa-9610	966	7	coef	PERSON
ajfa-9610	967	1	5%	PERCENT
ajfa-9610	967	2	10%	PERCENT
ajfa-9610	967	3	25%	PERCENT
ajfa-9610	967	4	5%	PERCENT
ajfa-9610	967	5	10%	PERCENT
ajfa-9610	967	6	25%	PERCENT
ajfa-9610	967	7	0.0078	CARDINAL
ajfa-9610	967	8	0.0015 0.0017	CARDINAL
ajfa-9610	967	9	0.0001	CARDINAL
ajfa-9610	968	1	0.0000 0.0000	MONEY
ajfa-9610	968	2	0.0000	CARDINAL
ajfa-9610	968	3	0.0219	CARDINAL
ajfa-9610	968	4	0.0220	CARDINAL
ajfa-9610	968	5	0.0220	CARDINAL
ajfa-9610	968	6	0.0050	CARDINAL
ajfa-9610	969	1	0.0106	CARDINAL
ajfa-9610	971	1	0.0066	CARDINAL
ajfa-9610	972	1	0.0026	CARDINAL
ajfa-9610	972	2	0.0064	CARDINAL
ajfa-9610	972	3	0.0074	CARDINAL
ajfa-9610	973	1	0.0073	CARDINAL
ajfa-9610	973	2	0.0072	CARDINAL
ajfa-9610	977	1	0.0017	CARDINAL
ajfa-9610	978	1	0.0034	CARDINAL
ajfa-9610	978	2	0.0023	CARDINAL
ajfa-9610	978	3	0.0016	CARDINAL
ajfa-9610	978	4	5,916 5,916 5,916	MONEY
ajfa-9610	978	5	739 739 adj r2	PRODUCT
ajfa-9610	978	6	0.069	MONEY
ajfa-9610	978	7	0.019	CARDINAL
ajfa-9610	978	8	11.622	MONEY
ajfa-9610	978	9	3.688	CARDINAL
ajfa-9610	978	10	2.749	CARDINAL
ajfa-9610	979	1	1	CARDINAL
ajfa-9610	979	2	3	CARDINAL
ajfa-9610	979	3	2	CARDINAL
ajfa-9610	980	1	10, 5	DATE
ajfa-9610	980	2	1 percent	PERCENT
ajfa-9610	981	1	asian journal of finance & accounting	ORG
ajfa-9610	981	2	1946-052x 2016	MONEY
ajfa-9610	981	3	8	CARDINAL
ajfa-9610	981	4	1	CARDINAL
ajfa-9610	981	5	271	CARDINAL
ajfa-9610	981	6	20	CARDINAL
ajfa-9610	983	1	+++++++	DATE
ajfa-9610	983	2	6543210 3	DATE
ajfa-9610	984	1	+ 876543210 4	DATE
ajfa-9610	984	2	coef	PERSON
ajfa-9610	985	1	5%	PERCENT
ajfa-9610	985	2	10%	PERCENT
ajfa-9610	985	3	25%	PERCENT
ajfa-9610	985	4	5%	PERCENT
ajfa-9610	985	5	10%	PERCENT
ajfa-9610	985	6	25%	PERCENT
ajfa-9610	985	7	0.038	CARDINAL
ajfa-9610	985	8	0.0256	CARDINAL
ajfa-9610	985	9	0.0255	CARDINAL
ajfa-9610	985	10	0.0257	CARDINAL
ajfa-9610	986	1	0.0175	CARDINAL
ajfa-9610	986	2	0.0000 0.0003	MONEY
ajfa-9610	986	3	0.0118	CARDINAL
ajfa-9610	989	1	0.0557	CARDINAL
ajfa-9610	990	1	0.0009	CARDINAL
ajfa-9610	990	2	0.0063	CARDINAL
ajfa-9610	990	3	0.0060	CARDINAL
ajfa-9610	990	4	0.0061	CARDINAL
ajfa-9610	990	5	0.0061	CARDINAL
ajfa-9610	990	6	0.0025	CARDINAL
ajfa-9610	994	1	0.0104 -0.0122* -0.0122*	QUANTITY
ajfa-9610	997	1	0.0001	CARDINAL
ajfa-9610	997	2	0.0020	CARDINAL
ajfa-9610	997	3	5,916 5,916 5,916	MONEY
ajfa-9610	997	4	739 739 adj	PRODUCT
ajfa-9610	997	5	r2	ORG
ajfa-9610	997	6	97.133	CARDINAL
ajfa-9610	998	1	1	CARDINAL
ajfa-9610	998	2	3	CARDINAL
ajfa-9610	998	3	2	CARDINAL
ajfa-9610	999	1	10, 5	DATE
ajfa-9610	999	2	1 percent	PERCENT
ajfa-9610	1000	1	5	CARDINAL
ajfa-9610	1006	1	taiwan	GPE
ajfa-9610	1008	1	the first year	DATE
ajfa-9610	1010	1	two	CARDINAL
ajfa-9610	1011	1	4	CARDINAL
ajfa-9610	1012	1	asian journal of finance & accounting	ORG
ajfa-9610	1012	2	1946-052x 2016	MONEY
ajfa-9610	1012	3	8	CARDINAL
ajfa-9610	1012	4	272	CARDINAL
ajfa-9610	1012	5	three	CARDINAL
ajfa-9610	1013	1	two	CARDINAL
ajfa-9610	1016	1	first	ORDINAL
ajfa-9610	1022	1	2000	DATE
ajfa-9610	1024	1	teoh et al	PERSON
ajfa-9610	1025	1	1998	DATE
ajfa-9610	1025	2	1998	DATE
ajfa-9610	1030	1	two years	DATE
ajfa-9610	1037	1	asian journal of finance & accounting	ORG
ajfa-9610	1037	2	1946-052x 2016	MONEY
ajfa-9610	1037	3	8	CARDINAL
ajfa-9610	1037	4	1	CARDINAL
ajfa-9610	1037	5	273	CARDINAL
ajfa-9610	1038	1	first	ORDINAL
ajfa-9610	1039	1	second	ORDINAL
ajfa-9610	1042	1	r.	NORP
ajfa-9610	1042	2	gordon, e.	PERSON
ajfa-9610	1042	3	zhou	PERSON
ajfa-9610	1042	4	l.	PERSON
ajfa-9610	1042	5	2006	DATE
ajfa-9610	1043	1	235-266	CARDINAL
ajfa-9610	1044	1	11156-006-9430	QUANTITY
ajfa-9610	1044	2	r., & shivakumar	ORG
ajfa-9610	1044	3	2006	DATE
ajfa-9610	1046	1	journal of accounting research	ORG
ajfa-9610	1046	2	207	CARDINAL
ajfa-9610	1047	1	r., & shivakumar	ORG
ajfa-9610	1047	2	l.	GPE
ajfa-9610	1047	3	2008	DATE
ajfa-9610	1049	1	45(2	DATE
ajfa-9610	1049	2	324	CARDINAL
ajfa-9610	1050	1	http://dx.doi.org/10.1016/j.jacceco.2007.12.001	GPE
ajfa-9610	1050	2	s.	GPE
ajfa-9610	1050	3	krishnan	PERSON
ajfa-9610	1050	4	j., & yang	ORG
ajfa-9610	1050	5	j. s.	PERSON
ajfa-9610	1050	6	2003	DATE
ajfa-9610	1052	1	22(2	CARDINAL
ajfa-9610	1052	2	71	CARDINAL
ajfa-9610	1053	1	http://dx.doi.org/10.2308/aud.2003.22.2.71 barton	PERSON
ajfa-9610	1053	2	j. (2001	GPE
ajfa-9610	1055	1	1-26	CARDINAL
ajfa-9610	1056	1	e., & mohanram	ORG
ajfa-9610	1056	2	2004	DATE
ajfa-9610	1058	1	889	CARDINAL
ajfa-9610	1059	1	barua, a.	GPE
ajfa-9610	1059	2	lin	GPE
ajfa-9610	1059	3	s. w.	PERSON
ajfa-9610	1059	4	a. m.	PERSON
ajfa-9610	1059	5	2010	DATE
ajfa-9610	1061	1	85(5	CARDINAL
ajfa-9610	1061	2	1485-1509	CARDINAL
ajfa-9610	1062	1	http://dx.doi.org/10.2308/accr.2010.85.5.1485 basiruddin	PERSON
ajfa-9610	1062	2	r.	PERSON
ajfa-9610	1062	3	2011	DATE
ajfa-9610	1063	1	uk	GPE
ajfa-9610	1063	2	doctoral thesis	ORG
ajfa-9610	1063	3	durham university	ORG
ajfa-9610	1064	1	bowen	PERSON
ajfa-9610	1064	2	r. m.	PERSON
ajfa-9610	1064	3	l., & shores	ORG
ajfa-9610	1064	4	1995	DATE
ajfa-9610	1066	1	20(3	CARDINAL
ajfa-9610	1066	2	255	CARDINAL
ajfa-9610	1067	1	http://dx.doi.org/10.1016/0165-4101(95)00404-1 brown	PERSON
ajfa-9610	1067	2	w. a.	PERSON
ajfa-9610	1067	3	2011	DATE
ajfa-9610	1069	1	accounting & finance	ORG
ajfa-9610	1069	2	51(1	CARDINAL
ajfa-9610	1069	3	96	CARDINAL
ajfa-9610	1070	1	emanuel	PERSON
ajfa-9610	1070	2	d.	NORP
ajfa-9610	1070	3	d., & wong	ORG
ajfa-9610	1070	4	2008	DATE
ajfa-9610	1071	1	asian	NORP
ajfa-9610	1071	2	finance & accounting	ORG
ajfa-9610	1071	3	1946-052x 2016	MONEY
ajfa-9610	1071	4	8	CARDINAL
ajfa-9610	1071	5	1	CARDINAL
ajfa-9610	1071	6	274	CARDINAL
ajfa-9610	1072	1	accounting & finance	ORG
ajfa-9610	1072	2	48(2	DATE
ajfa-9610	1072	3	181-207	CARDINAL
ajfa-9610	1073	1	j. r.	PERSON
ajfa-9610	1073	2	francis	PERSON
ajfa-9610	1073	3	j. r.	PERSON
ajfa-9610	1073	4	b. l.	PERSON
ajfa-9610	1073	5	p. l.	PERSON
ajfa-9610	1073	6	2004	DATE
ajfa-9610	1075	1	123-140	CARDINAL
ajfa-9610	1076	1	chen	PERSON
ajfa-9610	1076	2	y. m.	PERSON
ajfa-9610	1076	3	moroney	PERSON
ajfa-9610	1076	4	r., & houghton	ORG
ajfa-9610	1076	5	2005	DATE
ajfa-9610	1078	1	accounting & finance	ORG
ajfa-9610	1078	2	45(2	DATE
ajfa-9610	1078	3	217	CARDINAL
ajfa-9610	1079	1	d. w.	PERSON
ajfa-9610	1079	2	wang	PERSON
ajfa-9610	1079	3	c. e.	PERSON
ajfa-9610	1079	4	chen	PERSON
ajfa-9610	1079	5	s. s.	PERSON
ajfa-9610	1079	6	s.	PERSON
ajfa-9610	1079	7	2009	DATE
ajfa-9610	1081	1	36(1-2	CARDINAL
ajfa-9610	1081	2	73	CARDINAL
ajfa-9610	1082	1	cohen	PERSON
ajfa-9610	1082	2	d. a.	PERSON
ajfa-9610	1082	3	2010	DATE
ajfa-9610	1084	1	50(1	CARDINAL
ajfa-9610	1084	2	2-19	DATE
ajfa-9610	1085	1	http://dx.doi.org/10.1016/j.jacceco.2010.01.002 cotten	PERSON
ajfa-9610	1085	2	b. d.	PERSON
ajfa-9610	1085	3	2008	DATE
ajfa-9610	1087	1	quarterly	DATE
ajfa-9610	1087	2	47(4	CARDINAL
ajfa-9610	1087	3	87	CARDINAL
ajfa-9610	1088	1	craswell	ORG
ajfa-9610	1088	2	a. t., francis	PERSON
ajfa-9610	1088	3	j. r., & taylor	PERSON
ajfa-9610	1088	4	s. l. (	PERSON
ajfa-9610	1088	5	1995	DATE
ajfa-9610	1090	1	20(3	CARDINAL
ajfa-9610	1090	2	297	CARDINAL
ajfa-9610	1091	1	davidson	GPE
ajfa-9610	1091	2	r.	NORP
ajfa-9610	1091	3	goodwin-stewart	PERSON
ajfa-9610	1091	4	j., & kent	ORG
ajfa-9610	1091	5	2005	DATE
ajfa-9610	1093	1	accounting & finance	ORG
ajfa-9610	1093	2	45(2	DATE
ajfa-9610	1093	3	241	CARDINAL
ajfa-9610	1094	1	p. m.	PERSON
ajfa-9610	1094	2	kothari	PERSON
ajfa-9610	1094	3	s. p., & watts	PERSON
ajfa-9610	1094	4	r. l.	PERSON
ajfa-9610	1094	5	1998	DATE
ajfa-9610	1096	1	25(2	CARDINAL
ajfa-9610	1096	2	133	CARDINAL
ajfa-9610	1097	1	http://dx.doi.org/10.1016/s0165-4101(98)00020-2 defond	PERSON
ajfa-9610	1097	2	m. l.	PERSON
ajfa-9610	1097	3	francis	PERSON
ajfa-9610	1097	4	j. r., & wong	PERSON
ajfa-9610	1097	5	t. j.	PERSON
ajfa-9610	1097	6	2000	DATE
ajfa-9610	1098	1	hong kong	GPE
ajfa-9610	1099	1	49	CARDINAL
ajfa-9610	1100	1	http://dx.doi.org/10.2308/aud.2000.19.1.49 ducharme	ORG
ajfa-9610	1100	2	l. l.	PERSON
ajfa-9610	1100	3	malatesta	GPE
ajfa-9610	1100	4	p. h., & sefcik	ORG
ajfa-9610	1100	5	s. e. (	PERSON
ajfa-9610	1100	6	2001	DATE
ajfa-9610	1102	1	16(4	CARDINAL
ajfa-9610	1102	2	369	CARDINAL
ajfa-9610	1103	1	ducharme	ORG
ajfa-9610	1103	2	l. l.	PERSON
ajfa-9610	1103	3	malatesta	GPE
ajfa-9610	1103	4	p. h., & sefcik	ORG
ajfa-9610	1103	5	s. e. (	PERSON
ajfa-9610	1103	6	2004	DATE
ajfa-9610	1105	1	journal of financial economics	ORG
ajfa-9610	1105	2	71(1	CARDINAL
ajfa-9610	1105	3	27	CARDINAL
ajfa-9610	1106	1	r. a.	PERSON
ajfa-9610	1106	2	1988	DATE
ajfa-9610	1108	1	26(2	CARDINAL
ajfa-9610	1108	2	195	CARDINAL
ajfa-9610	1109	1	asian	NORP
ajfa-9610	1109	2	finance & accounting	ORG
ajfa-9610	1109	3	1946-052x 2016	MONEY
ajfa-9610	1109	4	8	CARDINAL
ajfa-9610	1109	5	1	CARDINAL
ajfa-9610	1109	6	275	CARDINAL
ajfa-9610	1109	7	ferguson	GPE
ajfa-9610	1109	8	a., & stokes	ORG
ajfa-9610	1109	9	2002	DATE
ajfa-9610	1110	1	6	CARDINAL
ajfa-9610	1111	1	19(1	CARDINAL
ajfa-9610	1111	2	77	CARDINAL
ajfa-9610	1112	1	ferguson	PERSON
ajfa-9610	1112	2	a., francis	PERSON
ajfa-9610	1112	3	j. r., &	PERSON
ajfa-9610	1112	4	2003	DATE
ajfa-9610	1114	1	78(2	DATE
ajfa-9610	1114	2	429-448	CARDINAL
ajfa-9610	1115	1	ferguson	PERSON
ajfa-9610	1115	2	m. j., seow	PERSON
ajfa-9610	1115	3	g. s.	PERSON
ajfa-9610	1115	4	2004	DATE
ajfa-9610	1116	1	uk	GPE
ajfa-9610	1117	1	21(4	DATE
ajfa-9610	1117	2	813-841	CARDINAL
ajfa-9610	1118	1	t. d.	NORP
ajfa-9610	1118	2	lys	GPE
ajfa-9610	1118	3	t. z.	GPE
ajfa-9610	1118	4	2001	DATE
ajfa-9610	1120	1	31(1	CARDINAL
ajfa-9610	1120	2	255	CARDINAL
ajfa-9610	1121	1	http://dx.doi.org/10.1016/s0165-4101(01)00028-3 francis	PERSON
ajfa-9610	1121	2	j. r.	PERSON
ajfa-9610	1121	3	maydew	ORG
ajfa-9610	1121	4	e. l.	PERSON
ajfa-9610	1121	5	h. c.	PERSON
ajfa-9610	1121	6	1999	DATE
ajfa-9610	1122	1	6	CARDINAL
ajfa-9610	1123	1	17	CARDINAL
ajfa-9610	1124	1	m. z.	PERSON
ajfa-9610	1124	2	2008	DATE
ajfa-9610	1125	1	eckbo	NORP
ajfa-9610	1125	2	e.	PERSON
ajfa-9610	1125	3	2	CARDINAL
ajfa-9610	1125	4	frankel	PERSON
ajfa-9610	1125	5	r. m.	PERSON
ajfa-9610	1125	6	johnson	PERSON
ajfa-9610	1125	7	m. f., & nelson	PERSON
ajfa-9610	1125	8	k. k.	PERSON
ajfa-9610	1125	9	2002	DATE
ajfa-9610	1127	1	77(4	CARDINAL
ajfa-9610	1127	2	71	CARDINAL
ajfa-9610	1128	1	http://dx.doi.org/10.2308/accr.2002.77.s-1.71 ghosh, a., & moon	PERSON
ajfa-9610	1128	2	d. (	GPE
ajfa-9610	1128	3	2005	DATE
ajfa-9610	1130	1	585-612	CARDINAL
ajfa-9610	1131	1	graham	PERSON
ajfa-9610	1131	2	j. r.	PERSON
ajfa-9610	1131	3	harvey	GPE
ajfa-9610	1131	4	c. r.	PERSON
ajfa-9610	1131	5	s. (2005	ORG
ajfa-9610	1133	1	40(1-3	DATE
ajfa-9610	1133	2	3-73	CARDINAL
ajfa-9610	1134	1	http://dx.doi.org/10.1016/j.jacceco.2005.01.002	LAW
ajfa-9610	1134	2	k. (2005	PERSON
ajfa-9610	1137	1	healy	PERSON
ajfa-9610	1137	2	p. m.	PERSON
ajfa-9610	1137	3	j. m.	PERSON
ajfa-9610	1137	4	1999	DATE
ajfa-9610	1139	1	365-383	CARDINAL
ajfa-9610	1140	1	heckman	PERSON
ajfa-9610	1140	2	j. j.	PERSON
ajfa-9610	1140	3	1979	DATE
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ajfa-9610	1147	3	105	CARDINAL
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ajfa-9610	1197	1	journal of accounting research	ORG
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ajfa-9610	1198	1	s.	PERSON
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ajfa-9610	1200	1	journal of financial economics	ORG
ajfa-9610	1200	2	50(1	CARDINAL
ajfa-9610	1200	3	101	CARDINAL
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ajfa-9610	1208	1	journal of accounting	ORG
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ajfa-9610	1212	1	http://dx.doi.org/10.1016/j.jacceco.2006.01.002 schipper k.	PERSON
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ajfa-9610	1223	1	journal of financial economics	ORG
ajfa-9610	1223	2	50(1	CARDINAL
ajfa-9610	1223	3	63-99	CARDINAL
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ajfa-9610	1227	6	2007	DATE
ajfa-9610	1228	1	taiwanese	NORP
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ajfa-9610	1229	1	asian journal of finance & accounting	ORG
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ajfa-9610	1236	2	r.	PERSON
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ajfa-9610	1238	1	asia-pacific journal of accounting and economics	ORG
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