id	sid	eid	entity	type
cjfa-28099	1	1	august 26, 2019	DATE
cjfa-28099	1	2	september 5, 2019	DATE
cjfa-28099	2	1	k.rojana27@gmail.com	ORG
cjfa-28099	2	2	university of science & technology	ORG
cjfa-28099	2	3	1037	CARDINAL
cjfa-28099	2	4	wuhan	GPE
cjfa-28099	2	5	china	GPE
cjfa-28099	2	6	8615607195542	CARDINAL
cjfa-28099	4	1	yqx0102@126.com	ORG
cjfa-28099	4	2	huazhong university of science & technology	ORG
cjfa-28099	4	3	1037	CARDINAL
cjfa-28099	4	4	wuhan	GPE
cjfa-28099	4	5	china	GPE
cjfa-28099	4	6	862787542754	DATE
cjfa-28099	5	1	copernican journal of finance &	ORG
cjfa-28099	5	2	2300-3065	CARDINAL
cjfa-28099	5	3	2300-12402019	DATE
cjfa-28099	5	4	8	CARDINAL
cjfa-28099	5	5	3 khunkaew	PERSON
cjfa-28099	5	6	r., & qingxiang	ORG
cjfa-28099	5	7	2019	DATE
cjfa-28099	6	1	thailand	GPE
cjfa-28099	7	1	copernican journal of finance & accounting	ORG
cjfa-28099	7	2	8(3	DATE
cjfa-28099	7	3	49	CARDINAL
cjfa-28099	7	4	74	CARDINAL
cjfa-28099	8	1	khunkaew* huazhong university of science &	ORG
cjfa-28099	8	2	yang qingxiang** huazhong university of science &	PERSON
cjfa-28099	8	3	thailand	GPE
cjfa-28099	8	4	tmt	PERSON
cjfa-28099	8	5	aem	ORG
cjfa-28099	8	6	rem	ORG
cjfa-28099	9	1	j e l	PERSON
cjfa-28099	9	2	m12	ORG
cjfa-28099	10	1	tmt	PERSON
cjfa-28099	10	2	1,855	CARDINAL
cjfa-28099	10	3	thai	NORP
cjfa-28099	10	4	2013–2017	CARDINAL
cjfa-28099	11	1	1991	DATE
cjfa-28099	11	2	2006	DATE
cjfa-28099	12	1	tmt	PERSON
cjfa-28099	12	2	aem	ORG
cjfa-28099	12	3	rem	ORG
cjfa-28099	12	4	tmt	PERSON
cjfa-28099	13	1	tmt	PERSON
cjfa-28099	13	2	tmt	PERSON
cjfa-28099	13	3	throrojana khunkaew	PERSON
cjfa-28099	13	4	yang qingxiang50	PERSON
cjfa-28099	14	1	tmt	PERSON
cjfa-28099	15	1	two	CARDINAL
cjfa-28099	15	2	aem	ORG
cjfa-28099	15	3	rem	ORG
cjfa-28099	16	1	1988	DATE
cjfa-28099	16	2	dechow, sloan & sweeney	ORG
cjfa-28099	16	3	1995	DATE
cjfa-28099	16	4	healy	ORG
cjfa-28099	16	5	1985	DATE
cjfa-28099	16	6	jones	ORG
cjfa-28099	16	7	1991	DATE
cjfa-28099	16	8	1998	DATE
cjfa-28099	17	1	2002	DATE
cjfa-28099	18	1	cohen, dey & lys,	ORG
cjfa-28099	18	2	2008	DATE
cjfa-28099	18	3	cohen & zarowin	ORG
cjfa-28099	18	4	2010	DATE
cjfa-28099	18	5	hasnah kamardin	PERSON
cjfa-28099	18	6	2018	DATE
cjfa-28099	19	1	burgstahler & dichev	ORG
cjfa-28099	19	2	1997	DATE
cjfa-28099	19	3	kothari & watts	ORG
cjfa-28099	19	4	1998	DATE
cjfa-28099	19	5	2010	DATE
cjfa-28099	19	6	roychowdhury	ORG
cjfa-28099	19	7	2006	DATE
cjfa-28099	20	1	thailand	GPE
cjfa-28099	21	1	thailand	GPE
cjfa-28099	21	2	2003–2013	CARDINAL
cjfa-28099	22	1	singha paratech company	ORG
cjfa-28099	22	2	siemens electronics company use	ORG
cjfa-28099	23	1	acfe	PERSON
cjfa-28099	23	2	2012	DATE
cjfa-28099	26	1	hambrick	PERSON
cjfa-28099	26	2	mason	GPE
cjfa-28099	26	3	1984	DATE
cjfa-28099	27	1	one	CARDINAL
cjfa-28099	27	2	barker iii & mueller	ORG
cjfa-28099	27	3	2002	DATE
cjfa-28099	27	4	kaplan, klebanov & sorensen	ORG
cjfa-28099	27	5	2012	DATE
cjfa-28099	27	6	schoenecker & costigan	ORG
cjfa-28099	27	7	2016	DATE
cjfa-28099	27	8	na & hong	ORG
cjfa-28099	27	9	2017	DATE
cjfa-28099	27	10	51	CARDINAL
cjfa-28099	27	11	2014	DATE
cjfa-28099	27	12	2016	DATE
cjfa-28099	27	13	gul & tsui	ORG
cjfa-28099	27	14	2011	DATE
cjfa-28099	27	15	wells, 2002	ORG
cjfa-28099	28	1	cfo	ORG
cjfa-28099	28	2	peni & vähämaa	ORG
cjfa-28099	28	3	2010	DATE
cjfa-28099	28	4	sooksanit	CARDINAL
cjfa-28099	28	5	2016	DATE
cjfa-28099	29	1	tmt	PERSON
cjfa-28099	30	1	tmt	PERSON
cjfa-28099	30	2	first	ORDINAL
cjfa-28099	30	3	md	GPE
cjfa-28099	30	4	cfo	ORG
cjfa-28099	31	1	tmt	PERSON
cjfa-28099	31	2	five	CARDINAL
cjfa-28099	32	1	1,855	CARDINAL
cjfa-28099	32	2	thailand	GPE
cjfa-28099	32	3	2013–2017	CARDINAL
cjfa-28099	33	1	tmt	PERSON
cjfa-28099	34	1	tmt	PERSON
cjfa-28099	34	2	tmt	PERSON
cjfa-28099	34	3	58	DATE
cjfa-28099	34	4	tmt	PERSON
cjfa-28099	34	5	tmt	PERSON
cjfa-28099	34	6	seven years	DATE
cjfa-28099	34	7	aem	ORG
cjfa-28099	35	1	tmt	PERSON
cjfa-28099	35	2	aem	ORG
cjfa-28099	35	3	rem	ORG
cjfa-28099	36	1	tmt	PERSON
cjfa-28099	36	2	aem	ORG
cjfa-28099	37	1	tmt	PERSON
cjfa-28099	37	2	aem	ORG
cjfa-28099	37	3	rem	ORG
cjfa-28099	38	1	tmt	PERSON
cjfa-28099	38	2	aem	ORG
cjfa-28099	38	3	rem	ORG
cjfa-28099	39	1	tmt	PERSON
cjfa-28099	39	2	thai	NORP
cjfa-28099	41	1	section 2	LAW
cjfa-28099	41	2	section 3	LAW
cjfa-28099	41	3	section 4	LAW
cjfa-28099	42	1	rojana khunkaew	PERSON
cjfa-28099	42	2	yang qingxiang52	PERSON
cjfa-28099	42	3	tmt	PERSON
cjfa-28099	42	4	aem	ORG
cjfa-28099	42	5	rem	ORG
cjfa-28099	42	6	standard (ifrs	ORG
cjfa-28099	43	1	tmt	PERSON
cjfa-28099	44	1	1984	DATE
cjfa-28099	44	2	uet	ORG
cjfa-28099	45	1	fu	GPE
cjfa-28099	45	2	2014	DATE
cjfa-28099	48	1	2016	DATE
cjfa-28099	48	2	2005–2010	CARDINAL
cjfa-28099	50	1	krishnan	PERSON
cjfa-28099	50	2	2008	DATE
cjfa-28099	51	1	2010	DATE
cjfa-28099	51	2	chinese	NORP
cjfa-28099	52	1	2012	DATE
cjfa-28099	52	2	53	CARDINAL
cjfa-28099	52	3	french	NORP
cjfa-28099	52	4	2007–2010	CARDINAL
cjfa-28099	53	1	2010	DATE
cjfa-28099	56	1	2011	DATE
cjfa-28099	57	1	segev	ORG
cjfa-28099	57	2	yosef	PERSON
cjfa-28099	57	3	2012	DATE
cjfa-28099	58	1	arun	PERSON
cjfa-28099	58	2	2015	CARDINAL
cjfa-28099	58	3	uk	GPE
cjfa-28099	60	1	liu	PERSON
cjfa-28099	60	2	2011	DATE
cjfa-28099	61	1	na	ORG
cjfa-28099	61	2	hong	GPE
cjfa-28099	61	3	2017	CARDINAL
cjfa-28099	61	4	14 years	DATE
cjfa-28099	62	1	xiong	ORG
cjfa-28099	62	2	2016	DATE
cjfa-28099	62	3	four	CARDINAL
cjfa-28099	62	4	chinese	NORP
cjfa-28099	62	5	2005–2014	CARDINAL
cjfa-28099	63	1	mcnichols	PRODUCT
cjfa-28099	65	1	li	PERSON
cjfa-28099	65	2	tseng	PERSON
cjfa-28099	65	3	chen	PERSON
cjfa-28099	65	4	2016	DATE
cjfa-28099	65	5	three	CARDINAL
cjfa-28099	66	1	taiwanese	NORP
cjfa-28099	66	2	2006–2010	CARDINAL
cjfa-28099	67	1	two	CARDINAL
cjfa-28099	67	2	rojana khunkaew	PERSON
cjfa-28099	67	3	yang qingxiang54	PERSON
cjfa-28099	70	1	2016	DATE
cjfa-28099	70	2	cfo	ORG
cjfa-28099	71	1	thailand	GPE
cjfa-28099	71	2	2011–2015	DATE
cjfa-28099	73	1	cfo	ORG
cjfa-28099	73	2	cfo	ORG
cjfa-28099	74	1	four	CARDINAL
cjfa-28099	74	2	thailand	GPE
cjfa-28099	75	1	2015	DATE
cjfa-28099	76	1	2004–2009	CARDINAL
cjfa-28099	76	2	thai	NORP
cjfa-28099	76	3	wardani & kusuma	ORG
cjfa-28099	76	4	2012	DATE
cjfa-28099	77	1	tmt	PERSON
cjfa-28099	77	2	tmt	PERSON
cjfa-28099	78	1	hambrick	PERSON
cjfa-28099	78	2	mason	GPE
cjfa-28099	78	3	1984	DATE
cjfa-28099	79	1	two	CARDINAL
cjfa-28099	79	2	55	CARDINAL
cjfa-28099	81	1	naranjo-gil	PERSON
cjfa-28099	81	2	hartmann	PERSON
cjfa-28099	81	3	maas	PERSON
cjfa-28099	81	4	2008	DATE
cjfa-28099	81	5	tmt	PERSON
cjfa-28099	81	6	two	CARDINAL
cjfa-28099	82	1	santoso	PERSON
cjfa-28099	82	2	fu	GPE
cjfa-28099	82	3	2014	DATE
cjfa-28099	82	4	indonesian	NORP
cjfa-28099	82	5	2012	DATE
cjfa-28099	84	1	xiong	ORG
cjfa-28099	84	2	2016	DATE
cjfa-28099	84	3	chinese	NORP
cjfa-28099	85	1	lin	PERSON
cjfa-28099	85	2	tian	PERSON
cjfa-28099	85	3	2018	DATE
cjfa-28099	86	1	tmt	PERSON
cjfa-28099	87	1	tihanyi	GPE
cjfa-28099	87	2	daily	DATE
cjfa-28099	87	3	dalton	PERSON
cjfa-28099	87	4	2000	DATE
cjfa-28099	88	1	tmt	PERSON
cjfa-28099	88	2	aem	ORG
cjfa-28099	88	3	tmt	PERSON
cjfa-28099	88	4	aem	ORG
cjfa-28099	89	1	tmt	PERSON
cjfa-28099	89	2	rem	ORG
cjfa-28099	89	3	krishnan & parsons	ORG
cjfa-28099	89	4	2008	DATE
cjfa-28099	90	1	hong	GPE
cjfa-28099	90	2	2017	CARDINAL
cjfa-28099	91	1	rojana khunkaew	PERSON
cjfa-28099	91	2	yang qingxiang56	PERSON
cjfa-28099	91	3	cfo	ORG
cjfa-28099	91	4	2012	DATE
cjfa-28099	91	5	peni & vähämaa	ORG
cjfa-28099	91	6	2010	DATE
cjfa-28099	91	7	al.	PERSON
cjfa-28099	91	8	2011	DATE
cjfa-28099	92	1	santoso & fu	ORG
cjfa-28099	92	2	2014	DATE
cjfa-28099	92	3	uk	GPE
cjfa-28099	92	4	arun et al.	PERSON
cjfa-28099	92	5	2015	DATE
cjfa-28099	93	1	tmt	PERSON
cjfa-28099	95	1	xiong	PERSON
cjfa-28099	95	2	2016	DATE
cjfa-28099	96	1	li	PERSON
cjfa-28099	96	2	tseng	PERSON
cjfa-28099	96	3	chen	PERSON
cjfa-28099	96	4	2016	DATE
cjfa-28099	96	5	4,690	CARDINAL
cjfa-28099	96	6	2006 to 2010	DATE
cjfa-28099	96	7	taiwan	GPE
cjfa-28099	96	8	three	CARDINAL
cjfa-28099	96	9	tmt	PERSON
cjfa-28099	96	10	2005	DATE
cjfa-28099	97	1	rem	ORG
cjfa-28099	97	2	tmt	PERSON
cjfa-28099	98	1	rem	ORG
cjfa-28099	98	2	ngamchom	PERSON
cjfa-28099	98	3	2015	CARDINAL
cjfa-28099	98	4	four	CARDINAL
cjfa-28099	98	5	thailand	GPE
cjfa-28099	98	6	2009–2013	CARDINAL
cjfa-28099	99	1	4	CARDINAL
cjfa-28099	99	2	5	CARDINAL
cjfa-28099	99	3	tmt	PERSON
cjfa-28099	99	4	tmt	PERSON
cjfa-28099	99	5	tmt	PERSON
cjfa-28099	100	1	tmt	PERSON
cjfa-28099	101	1	57	CARDINAL
cjfa-28099	102	1	santoso & fu	ORG
cjfa-28099	102	2	2014	DATE
cjfa-28099	103	1	wells’ (2002	ORG
cjfa-28099	104	1	ping	PERSON
cjfa-28099	104	2	2007	DATE
cjfa-28099	104	3	365	CARDINAL
cjfa-28099	104	4	shanghai	GPE
cjfa-28099	104	5	shenzhen	GPE
cjfa-28099	105	1	tmt	PERSON
cjfa-28099	105	2	rem	ORG
cjfa-28099	105	3	aem	ORG
cjfa-28099	105	4	tmt	PERSON
cjfa-28099	106	1	tmt	PERSON
cjfa-28099	107	1	annual	DATE
cjfa-28099	107	2	annual	DATE
cjfa-28099	107	3	period 2013–2017	DATE
cjfa-28099	107	4	thailand	GPE
cjfa-28099	108	1	2,830	CARDINAL
cjfa-28099	108	2	first	ORDINAL
cjfa-28099	108	3	seven	CARDINAL
cjfa-28099	108	4	289	CARDINAL
cjfa-28099	108	5	second	ORDINAL
cjfa-28099	108	6	175	CARDINAL
cjfa-28099	108	7	third	ORDINAL
cjfa-28099	108	8	the sample years	DATE
cjfa-28099	108	9	289	CARDINAL
cjfa-28099	108	10	fourth	ORDINAL
cjfa-28099	108	11	tmt	ORG
cjfa-28099	108	12	222	CARDINAL
cjfa-28099	109	1	1,855	CARDINAL
cjfa-28099	110	1	1	CARDINAL
cjfa-28099	110	2	period 2013–2017	DATE
cjfa-28099	111	1	three	CARDINAL
cjfa-28099	111	2	22.70	CARDINAL
cjfa-28099	111	3	20.81	CARDINAL
cjfa-28099	111	4	18.98	CARDINAL
cjfa-28099	112	1	rojana khunkaew	PERSON
cjfa-28099	112	2	yang qingxiang58	PERSON
cjfa-28099	112	3	1	CARDINAL
cjfa-28099	113	1	2013 2014	DATE
cjfa-28099	113	2	1	CARDINAL
cjfa-28099	113	3	33 32 31	DATE
cjfa-28099	113	4	30	CARDINAL
cjfa-28099	113	5	157	CARDINAL
cjfa-28099	113	6	8.46 2	CARDINAL
cjfa-28099	113	7	70	CARDINAL
cjfa-28099	113	8	18.98 3	CARDINAL
cjfa-28099	113	9	76	CARDINAL
cjfa-28099	113	10	79	CARDINAL
cjfa-28099	113	11	20.81	CARDINAL
cjfa-28099	113	12	4	CARDINAL
cjfa-28099	113	13	84 84 86	PERCENT
cjfa-28099	113	14	22.70 5	CARDINAL
cjfa-28099	113	15	32	CARDINAL
cjfa-28099	113	16	32	CARDINAL
cjfa-28099	113	17	32 160	CARDINAL
cjfa-28099	113	18	6	CARDINAL
cjfa-28099	113	19	agro & food	ORG
cjfa-28099	113	20	40 40	CARDINAL
cjfa-28099	113	21	39	CARDINAL
cjfa-28099	113	22	197 10.62	CARDINAL
cjfa-28099	113	23	7	CARDINAL
cjfa-28099	113	24	37	CARDINAL
cjfa-28099	113	25	9.81	CARDINAL
cjfa-28099	113	26	372 374	CARDINAL
cjfa-28099	114	1	thailand	GPE
cjfa-28099	114	2	appendix a. s	PERSON
cjfa-28099	114	3	2018	DATE
cjfa-28099	115	1	aem	ORG
cjfa-28099	115	2	jones	PERSON
cjfa-28099	115	3	1991	DATE
cjfa-28099	115	4	each year	DATE
cjfa-28099	116	1	dechow et al	PERSON
cjfa-28099	117	1	1995	DATE
cjfa-28099	117	2	healy	PERSON
cjfa-28099	117	3	1985	DATE
cjfa-28099	118	1	second	ORDINAL
cjfa-28099	118	2	175	CARDINAL
cjfa-28099	118	3	third	ORDINAL
cjfa-28099	118	4	the sample years	DATE
cjfa-28099	118	5	289	CARDINAL
cjfa-28099	118	6	fourth	ORDINAL
cjfa-28099	118	7	tmt	ORG
cjfa-28099	118	8	222	CARDINAL
cjfa-28099	119	1	1,855	CARDINAL
cjfa-28099	120	1	1	CARDINAL
cjfa-28099	120	2	period 20132017	DATE
cjfa-28099	121	1	three	CARDINAL
cjfa-28099	121	2	22.70	CARDINAL
cjfa-28099	121	3	20.81	CARDINAL
cjfa-28099	121	4	18.98	CARDINAL
cjfa-28099	121	5	1	CARDINAL
cjfa-28099	123	1	2013 2014	DATE
cjfa-28099	123	2	1	CARDINAL
cjfa-28099	123	3	33 32 31	DATE
cjfa-28099	123	4	30	CARDINAL
cjfa-28099	123	5	157	CARDINAL
cjfa-28099	123	6	8.46 2	CARDINAL
cjfa-28099	123	7	70	CARDINAL
cjfa-28099	123	8	18.98 3	CARDINAL
cjfa-28099	123	9	76	CARDINAL
cjfa-28099	123	10	79	CARDINAL
cjfa-28099	123	11	20.81	CARDINAL
cjfa-28099	123	12	4	CARDINAL
cjfa-28099	123	13	84 84 86	PERCENT
cjfa-28099	123	14	22.70 5	CARDINAL
cjfa-28099	123	15	32	CARDINAL
cjfa-28099	123	16	32	CARDINAL
cjfa-28099	123	17	32 160	CARDINAL
cjfa-28099	123	18	6	CARDINAL
cjfa-28099	123	19	agro & food	ORG
cjfa-28099	123	20	40 40	CARDINAL
cjfa-28099	123	21	39	CARDINAL
cjfa-28099	123	22	197 10.62	CARDINAL
cjfa-28099	123	23	7	CARDINAL
cjfa-28099	123	24	37	CARDINAL
cjfa-28099	123	25	9.81	CARDINAL
cjfa-28099	123	26	372 374	CARDINAL
cjfa-28099	123	27	366 1,855	CARDINAL
cjfa-28099	123	28	100	CARDINAL
cjfa-28099	123	29	thailand	GPE
cjfa-28099	123	30	appendix a.	PERSON
cjfa-28099	123	31	2018	DATE
cjfa-28099	124	1	aem	ORG
cjfa-28099	124	2	jones	PERSON
cjfa-28099	124	3	1991	DATE
cjfa-28099	124	4	each year	DATE
cjfa-28099	125	1	dechow et al	PERSON
cjfa-28099	126	1	1995	DATE
cjfa-28099	126	2	healy	PERSON
cjfa-28099	126	3	1985	DATE
cjfa-28099	127	1	1	CARDINAL
cjfa-28099	127	2	cfo	ORG
cjfa-28099	127	3	1	CARDINAL
cjfa-28099	127	4	cfo	ORG
cjfa-28099	127	5	year t	DATE
cjfa-28099	128	1	year	DATE
cjfa-28099	128	2	ppe	ORG
cjfa-28099	129	1	59	CARDINAL
cjfa-28099	129	2	year t	DATE
cjfa-28099	130	1	year	DATE
cjfa-28099	131	1	2	CARDINAL
cjfa-28099	131	2	year	DATE
cjfa-28099	131	3	year t	DATE
cjfa-28099	131	4	3	CARDINAL
cjfa-28099	131	5	cfo	ORG
cjfa-28099	131	6	year t	DATE
cjfa-28099	132	1	rem	ORG
cjfa-28099	132	2	three	CARDINAL
cjfa-28099	132	3	2006	DATE
cjfa-28099	133	1	three	CARDINAL
cjfa-28099	134	1	2	CARDINAL
cjfa-28099	134	2	year	DATE
cjfa-28099	134	3	year t	DATE
cjfa-28099	134	4	ppe	ORG
cjfa-28099	134	5	year t	DATE
cjfa-28099	135	1	year	DATE
cjfa-28099	136	1	2	CARDINAL
cjfa-28099	136	2	year	DATE
cjfa-28099	136	3	year t	DATE
cjfa-28099	136	4	3	CARDINAL
cjfa-28099	136	5	cfo	ORG
cjfa-28099	136	6	year t	DATE
cjfa-28099	137	1	rem	ORG
cjfa-28099	137	2	three	CARDINAL
cjfa-28099	137	3	2006	DATE
cjfa-28099	138	1	three	CARDINAL
cjfa-28099	139	1	3	CARDINAL
cjfa-28099	139	2	dai	ORG
cjfa-28099	139	3	t	GPE
cjfa-28099	139	4	cfo	ORG
cjfa-28099	139	5	year t	DATE
cjfa-28099	139	6	t-1	GPE
cjfa-28099	140	1	rem	ORG
cjfa-28099	140	2	three	CARDINAL
cjfa-28099	140	3	2006	DATE
cjfa-28099	141	1	three	CARDINAL
cjfa-28099	143	1	4	CARDINAL
cjfa-28099	143	2	5	CARDINAL
cjfa-28099	143	3	6	CARDINAL
cjfa-28099	143	4	year t-1	FAC
cjfa-28099	143	5	the end of year	DATE
cjfa-28099	145	1	three	CARDINAL
cjfa-28099	145	2	ab_prod	NORP
cjfa-28099	146	1	cohen et al.	PERSON
cjfa-28099	146	2	2008	DATE
cjfa-28099	146	3	cohen & zarowin	ORG
cjfa-28099	146	4	2010	DATE
cjfa-28099	146	5	li et al.	PERSON
cjfa-28099	146	6	2016	DATE
cjfa-28099	146	7	wu	PERSON
cjfa-28099	146	8	gao & gu	ORG
cjfa-28099	146	9	2015	DATE
cjfa-28099	146	10	zang	GPE
cjfa-28099	146	11	2012	DATE
cjfa-28099	146	12	rem	PERSON
cjfa-28099	146	13	remi	PERSON
cjfa-28099	146	14	minus 1	CARDINAL
cjfa-28099	147	1	mason	GPE
cjfa-28099	147	2	1984	DATE
cjfa-28099	147	3	2012	DATE
cjfa-28099	147	4	krishnan & parsons	ORG
cjfa-28099	147	5	2008	DATE
cjfa-28099	147	6	2016	DATE
cjfa-28099	147	7	peni & vähämaa	ORG
cjfa-28099	147	8	2010	DATE
cjfa-28099	147	9	santoso & fu	ORG
cjfa-28099	147	10	2014	DATE
cjfa-28099	148	1	2010	DATE
cjfa-28099	149	1	1	CARDINAL
cjfa-28099	149	2	1	CARDINAL
cjfa-28099	149	3	tmt	PERSON
cjfa-28099	149	4	0	CARDINAL
cjfa-28099	150	1	4	CARDINAL
cjfa-28099	150	2	rojana khunkaew	PERSON
cjfa-28099	150	3	yang qingxiang60	PERSON
cjfa-28099	150	4	4	CARDINAL
cjfa-28099	150	5	5	CARDINAL
cjfa-28099	150	6	6	CARDINAL
cjfa-28099	150	7	year t-1	FAC
cjfa-28099	150	8	the end of year	DATE
cjfa-28099	152	1	three	CARDINAL
cjfa-28099	152	2	ab_prod	NORP
cjfa-28099	153	1	cohen et al.	PERSON
cjfa-28099	153	2	2008	DATE
cjfa-28099	153	3	cohen & zarowin	ORG
cjfa-28099	153	4	2010	DATE
cjfa-28099	153	5	li et al.	PERSON
cjfa-28099	153	6	2016	DATE
cjfa-28099	153	7	wu	PERSON
cjfa-28099	153	8	gao & gu	ORG
cjfa-28099	153	9	2015	DATE
cjfa-28099	153	10	zang	GPE
cjfa-28099	153	11	2012	DATE
cjfa-28099	153	12	rem	PERSON
cjfa-28099	153	13	remi	PERSON
cjfa-28099	153	14	minus 1	CARDINAL
cjfa-28099	154	1	mason	GPE
cjfa-28099	154	2	1984	DATE
cjfa-28099	154	3	2012	DATE
cjfa-28099	154	4	krishnan & parsons	ORG
cjfa-28099	154	5	2008	DATE
cjfa-28099	154	6	2016	DATE
cjfa-28099	154	7	peni & vähämaa	ORG
cjfa-28099	154	8	2010	DATE
cjfa-28099	154	9	santoso & fu	ORG
cjfa-28099	154	10	2014	DATE
cjfa-28099	155	1	2010	DATE
cjfa-28099	156	1	1	CARDINAL
cjfa-28099	156	2	1	CARDINAL
cjfa-28099	156	3	tmt	PERSON
cjfa-28099	156	4	0	CARDINAL
cjfa-28099	157	1	5	CARDINAL
cjfa-28099	157	2	4	CARDINAL
cjfa-28099	157	3	5	CARDINAL
cjfa-28099	157	4	6	CARDINAL
cjfa-28099	157	5	year t-1	FAC
cjfa-28099	157	6	the end of year	DATE
cjfa-28099	159	1	three	CARDINAL
cjfa-28099	159	2	ab_prod	NORP
cjfa-28099	160	1	cohen et al.	PERSON
cjfa-28099	160	2	2008	DATE
cjfa-28099	160	3	cohen & zarowin	ORG
cjfa-28099	160	4	2010	DATE
cjfa-28099	160	5	li et al.	PERSON
cjfa-28099	160	6	2016	DATE
cjfa-28099	160	7	wu	PERSON
cjfa-28099	160	8	gao & gu	ORG
cjfa-28099	160	9	2015	DATE
cjfa-28099	160	10	zang	GPE
cjfa-28099	160	11	2012	DATE
cjfa-28099	160	12	rem	PERSON
cjfa-28099	160	13	remi	PERSON
cjfa-28099	160	14	minus 1	CARDINAL
cjfa-28099	161	1	mason	GPE
cjfa-28099	161	2	1984	DATE
cjfa-28099	161	3	2012	DATE
cjfa-28099	161	4	krishnan & parsons	ORG
cjfa-28099	161	5	2008	DATE
cjfa-28099	161	6	2016	DATE
cjfa-28099	161	7	peni & vähämaa	ORG
cjfa-28099	161	8	2010	DATE
cjfa-28099	161	9	santoso & fu	ORG
cjfa-28099	161	10	2014	DATE
cjfa-28099	162	1	2010	DATE
cjfa-28099	163	1	1	CARDINAL
cjfa-28099	163	2	1	CARDINAL
cjfa-28099	163	3	tmt	PERSON
cjfa-28099	163	4	0	CARDINAL
cjfa-28099	164	1	4	CARDINAL
cjfa-28099	164	2	5	CARDINAL
cjfa-28099	164	3	6	CARDINAL
cjfa-28099	164	4	year t-1	FAC
cjfa-28099	164	5	the end of year	DATE
cjfa-28099	166	1	three	CARDINAL
cjfa-28099	166	2	ab_prod	NORP
cjfa-28099	167	1	cohen et al.	PERSON
cjfa-28099	167	2	2008	DATE
cjfa-28099	167	3	cohen & zarowin	ORG
cjfa-28099	167	4	2010	DATE
cjfa-28099	167	5	li et al.	PERSON
cjfa-28099	167	6	2016	DATE
cjfa-28099	167	7	wu	PERSON
cjfa-28099	167	8	gao & gu	ORG
cjfa-28099	167	9	2015	DATE
cjfa-28099	167	10	zang	GPE
cjfa-28099	167	11	2012	DATE
cjfa-28099	167	12	rem	PERSON
cjfa-28099	167	13	remi	PERSON
cjfa-28099	167	14	minus 1	CARDINAL
cjfa-28099	168	1	mason	GPE
cjfa-28099	168	2	1984	DATE
cjfa-28099	168	3	2012	DATE
cjfa-28099	168	4	krishnan & parsons	ORG
cjfa-28099	168	5	2008	DATE
cjfa-28099	168	6	2016	DATE
cjfa-28099	168	7	peni & vähämaa	ORG
cjfa-28099	168	8	2010	DATE
cjfa-28099	168	9	santoso & fu	ORG
cjfa-28099	168	10	2014	DATE
cjfa-28099	169	1	2010	DATE
cjfa-28099	170	1	1	CARDINAL
cjfa-28099	170	2	1	CARDINAL
cjfa-28099	170	3	tmt	PERSON
cjfa-28099	170	4	0	CARDINAL
cjfa-28099	171	1	4	CARDINAL
cjfa-28099	171	2	5	CARDINAL
cjfa-28099	171	3	6	CARDINAL
cjfa-28099	171	4	year t-1	FAC
cjfa-28099	171	5	the end of year	DATE
cjfa-28099	173	1	three	CARDINAL
cjfa-28099	173	2	ab_prod	NORP
cjfa-28099	174	1	cohen et al.	PERSON
cjfa-28099	174	2	2008	DATE
cjfa-28099	174	3	cohen & zarowin	ORG
cjfa-28099	174	4	2010	DATE
cjfa-28099	174	5	li et al.	PERSON
cjfa-28099	174	6	2016	DATE
cjfa-28099	174	7	wu	PERSON
cjfa-28099	174	8	gao & gu	ORG
cjfa-28099	174	9	2015	DATE
cjfa-28099	174	10	zang	GPE
cjfa-28099	174	11	2012	DATE
cjfa-28099	174	12	rem	PERSON
cjfa-28099	174	13	remi	PERSON
cjfa-28099	174	14	minus 1	CARDINAL
cjfa-28099	175	1	mason	GPE
cjfa-28099	175	2	1984	DATE
cjfa-28099	175	3	2012	DATE
cjfa-28099	175	4	krishnan & parsons	ORG
cjfa-28099	175	5	2008	DATE
cjfa-28099	175	6	2016	DATE
cjfa-28099	175	7	peni & vähämaa	ORG
cjfa-28099	175	8	2010	DATE
cjfa-28099	175	9	santoso & fu	ORG
cjfa-28099	175	10	2014	DATE
cjfa-28099	176	1	2010	DATE
cjfa-28099	177	1	1	CARDINAL
cjfa-28099	177	2	1	CARDINAL
cjfa-28099	177	3	tmt	PERSON
cjfa-28099	177	4	0	CARDINAL
cjfa-28099	178	1	6	CARDINAL
cjfa-28099	178	2	disxi	GPE
cjfa-28099	178	3	si	ORG
cjfa-28099	178	4	year t-1	FAC
cjfa-28099	178	5	the end of year	DATE
cjfa-28099	180	1	three	CARDINAL
cjfa-28099	180	2	ab_prod	NORP
cjfa-28099	181	1	cohen et al.	PERSON
cjfa-28099	181	2	2008	DATE
cjfa-28099	181	3	cohen & zarowin	ORG
cjfa-28099	181	4	2010	DATE
cjfa-28099	181	5	li et al.	PERSON
cjfa-28099	181	6	2016	DATE
cjfa-28099	181	7	wu	PERSON
cjfa-28099	181	8	gao & gu	ORG
cjfa-28099	181	9	2015	DATE
cjfa-28099	181	10	zang	GPE
cjfa-28099	181	11	2012	DATE
cjfa-28099	181	12	rem	PERSON
cjfa-28099	181	13	remi	PERSON
cjfa-28099	181	14	minus 1	CARDINAL
cjfa-28099	182	1	mason	GPE
cjfa-28099	182	2	1984	DATE
cjfa-28099	182	3	2012	DATE
cjfa-28099	182	4	krishnan & parsons	ORG
cjfa-28099	182	5	2008	DATE
cjfa-28099	182	6	2016	DATE
cjfa-28099	182	7	peni & vähämaa	ORG
cjfa-28099	182	8	2010	DATE
cjfa-28099	182	9	santoso & fu	ORG
cjfa-28099	182	10	2014	DATE
cjfa-28099	183	1	2010	DATE
cjfa-28099	184	1	1	CARDINAL
cjfa-28099	184	2	1	CARDINAL
cjfa-28099	184	3	tmt	PERSON
cjfa-28099	184	4	0	CARDINAL
cjfa-28099	185	1	2	CARDINAL
cjfa-28099	185	2	1	CARDINAL
cjfa-28099	185	3	tmt	PERSON
cjfa-28099	185	4	0	CARDINAL
cjfa-28099	185	5	tmt	PERSON
cjfa-28099	186	1	61	CARDINAL
cjfa-28099	186	2	3	CARDINAL
cjfa-28099	186	3	pms	ORG
cjfa-28099	186	4	tmt	PERSON
cjfa-28099	187	1	4	CARDINAL
cjfa-28099	187	2	tmt	PERSON
cjfa-28099	187	3	1	CARDINAL
cjfa-28099	187	4	tmt	PERSON
cjfa-28099	187	5	0	CARDINAL
cjfa-28099	188	1	5	CARDINAL
cjfa-28099	188	2	1	CARDINAL
cjfa-28099	188	3	tmt	PERSON
cjfa-28099	188	4	0	CARDINAL
cjfa-28099	189	1	1	CARDINAL
cjfa-28099	190	1	2	CARDINAL
cjfa-28099	191	1	3	CARDINAL
cjfa-28099	192	1	4	CARDINAL
cjfa-28099	193	1	5	CARDINAL
cjfa-28099	193	2	seven	CARDINAL
cjfa-28099	194	1	6) year	DATE
cjfa-28099	194	2	each year	DATE
cjfa-28099	194	3	2013–2017	CARDINAL
cjfa-28099	194	4	tmt	PERSON
cjfa-28099	195	1	2	CARDINAL
cjfa-28099	195	2	1	CARDINAL
cjfa-28099	195	3	tmt	PERSON
cjfa-28099	195	4	0	CARDINAL
cjfa-28099	195	5	tmt	PERSON
cjfa-28099	196	1	3	CARDINAL
cjfa-28099	196	2	pms	ORG
cjfa-28099	196	3	tmt	PERSON
cjfa-28099	197	1	4	CARDINAL
cjfa-28099	197	2	tmt	PERSON
cjfa-28099	197	3	1	CARDINAL
cjfa-28099	197	4	tmt	PERSON
cjfa-28099	197	5	0	CARDINAL
cjfa-28099	198	1	5	CARDINAL
cjfa-28099	198	2	1	CARDINAL
cjfa-28099	198	3	tmt	PERSON
cjfa-28099	198	4	0	CARDINAL
cjfa-28099	199	1	1	CARDINAL
cjfa-28099	200	1	2	CARDINAL
cjfa-28099	201	1	3	CARDINAL
cjfa-28099	202	1	4	CARDINAL
cjfa-28099	203	1	5	CARDINAL
cjfa-28099	203	2	seven	CARDINAL
cjfa-28099	204	1	6) year	DATE
cjfa-28099	204	2	each year	DATE
cjfa-28099	204	3	2013-2017	DATE
cjfa-28099	205	1	tmt	PERSON
cjfa-28099	206	1	two	CARDINAL
cjfa-28099	206	2	aem	ORG
cjfa-28099	206	3	rem	ORG
cjfa-28099	206	4	year	DATE
cjfa-28099	206	5	jones	PERSON
cjfa-28099	207	1	1995	DATE
cjfa-28099	207	2	year	DATE
cjfa-28099	207	3	2006	DATE
cjfa-28099	208	1	tmt	PERSON
cjfa-28099	208	2	7	CARDINAL
cjfa-28099	208	3	two	CARDINAL
cjfa-28099	208	4	aem	ORG
cjfa-28099	208	5	rem	ORG
cjfa-28099	208	6	aemi	GPE
cjfa-28099	208	7	yang qingxiang62	PERSON
cjfa-28099	208	8	year	DATE
cjfa-28099	208	9	jones	PERSON
cjfa-28099	208	10	1995	DATE
cjfa-28099	208	11	remi	PERSON
cjfa-28099	208	12	year	DATE
cjfa-28099	208	13	2006	DATE
cjfa-28099	209	1	tmt	PERSON
cjfa-28099	209	2	tmt	PERSON
cjfa-28099	209	3	pms	ORG
cjfa-28099	209	4	tmt	PERSON
cjfa-28099	209	5	tmt	PERSON
cjfa-28099	209	6	1	CARDINAL
cjfa-28099	209	7	tmt	PERSON
cjfa-28099	209	8	0	CARDINAL
cjfa-28099	210	1	year-end	DATE
cjfa-28099	210	2	the prior year	DATE
cjfa-28099	211	1	each year	DATE
cjfa-28099	212	1	2	CARDINAL
cjfa-28099	212	2	tmt	PERSON
cjfa-28099	212	3	1,855	CARDINAL
cjfa-28099	213	1	aem	ORG
cjfa-28099	213	2	rem	ORG
cjfa-28099	213	3	0.0013	CARDINAL
cjfa-28099	214	1	tmt	PERSON
cjfa-28099	214	2	tmt	PERSON
cjfa-28099	214	3	58 years old	DATE
cjfa-28099	214	4	tmt	PERSON
cjfa-28099	214	5	83.5 years old	DATE
cjfa-28099	214	6	35	CARDINAL
cjfa-28099	215	1	58 years old	DATE
cjfa-28099	216	1	tmt	PERSON
cjfa-28099	216	2	16.56%	PERCENT
cjfa-28099	216	3	25%	PERCENT
cjfa-28099	216	4	tmt	PERSON
cjfa-28099	216	5	52.20%	PERCENT
cjfa-28099	216	6	tmt	PERSON
cjfa-28099	216	7	0.05	CARDINAL
cjfa-28099	216	8	tmt	PERSON
cjfa-28099	217	1	tmt	PERSON
cjfa-28099	217	2	tmt	PERSON
cjfa-28099	217	3	9 years	DATE
cjfa-28099	217	4	7 years	DATE
cjfa-28099	218	1	8.4643	CARDINAL
cjfa-28099	218	2	142.7745	DATE
cjfa-28099	218	3	0.4338	CARDINAL
cjfa-28099	218	4	0.0491	ORG
cjfa-28099	218	5	2	CARDINAL
cjfa-28099	218	6	1,855	CARDINAL
cjfa-28099	218	7	2013–2017	CARDINAL
cjfa-28099	219	1	max aem	PERSON
cjfa-28099	219	2	0.0013	CARDINAL
cjfa-28099	219	3	0.0012	CARDINAL
cjfa-28099	219	4	63	CARDINAL
cjfa-28099	220	1	max	PERSON
cjfa-28099	220	2	83.5	CARDINAL
cjfa-28099	220	3	16.5633	CARDINAL
cjfa-28099	220	4	25 100	CARDINAL
cjfa-28099	220	5	52.1967	CARDINAL
cjfa-28099	220	6	26.5731	MONEY
cjfa-28099	220	7	50 100	CARDINAL
cjfa-28099	220	8	1	CARDINAL
cjfa-28099	220	9	9.2504	CARDINAL
cjfa-28099	220	10	7.3333 37	CARDINAL
cjfa-28099	220	11	8.4643 1.4509	MONEY
cjfa-28099	220	12	142.7745 3614.419 -100	DATE
cjfa-28099	220	13	1.2873 138115.2	CARDINAL
cjfa-28099	220	14	65.7995	CARDINAL
cjfa-28099	220	15	0.0491	CARDINAL
cjfa-28099	221	1	appendix b. s	PERSON
cjfa-28099	221	2	2018	DATE
cjfa-28099	222	1	3	CARDINAL
cjfa-28099	222	2	tmt	PERSON
cjfa-28099	223	1	aem	ORG
cjfa-28099	223	2	rem	ORG
cjfa-28099	223	3	0.063	CARDINAL
cjfa-28099	224	1	tmt	PERSON
cjfa-28099	224	2	aem	ORG
cjfa-28099	224	3	0.048	CARDINAL
cjfa-28099	224	4	tmt	PERSON
cjfa-28099	224	5	aem (-0.042	ORG
cjfa-28099	224	6	rem	ORG
cjfa-28099	224	7	0.044	CARDINAL
cjfa-28099	225	1	0.039	CARDINAL
cjfa-28099	225	2	0.056	CARDINAL
cjfa-28099	226	1	3	CARDINAL
cjfa-28099	226	2	aem rem age gen pma pcpa	ORG
cjfa-28099	226	3	lev rem -0.557**	PERSON
cjfa-28099	226	4	1	CARDINAL
cjfa-28099	227	1	0.063	CARDINAL
cjfa-28099	227	2	1	CARDINAL
cjfa-28099	227	3	0.013	CARDINAL
cjfa-28099	227	4	0.048	CARDINAL
cjfa-28099	227	5	0.107	CARDINAL
cjfa-28099	227	6	1	CARDINAL
cjfa-28099	227	7	0.060	CARDINAL
cjfa-28099	227	8	1	CARDINAL
cjfa-28099	227	9	2	CARDINAL
cjfa-28099	227	10	rojana khunkaew	PERSON
cjfa-28099	227	11	yang qingxiang64	PERSON
cjfa-28099	227	12	aem rem age gen pma	PERSON
cjfa-28099	227	13	0.044	CARDINAL
cjfa-28099	227	14	0.264	CARDINAL
cjfa-28099	227	15	1	CARDINAL
cjfa-28099	227	16	0.063	CARDINAL
cjfa-28099	227	17	0.232	CARDINAL
cjfa-28099	227	18	0.033	CARDINAL
cjfa-28099	227	19	0.014	CARDINAL
cjfa-28099	227	20	0.173	CARDINAL
cjfa-28099	227	21	0.005	CARDINAL
cjfa-28099	227	22	0.007 1	TIME
cjfa-28099	227	23	0.021	CARDINAL
cjfa-28099	227	24	0.039	CARDINAL
cjfa-28099	227	25	0.001 1	CARDINAL
cjfa-28099	227	26	0.508	CARDINAL
cjfa-28099	227	27	0.031	CARDINAL
cjfa-28099	227	28	0.016	CARDINAL
cjfa-28099	227	29	0.004	CARDINAL
cjfa-28099	227	30	0.002 0.056	CARDINAL
cjfa-28099	227	31	o	DATE
cjfa-28099	227	32	appendix b.	PERSON
cjfa-28099	228	1	1%	PERCENT
cjfa-28099	228	2	5% and 10%	PERCENT
cjfa-28099	229	1	o	DATE
cjfa-28099	229	2	2018	DATE
cjfa-28099	230	1	tmt	PERSON
cjfa-28099	230	2	thai	NORP
cjfa-28099	230	3	4	CARDINAL
cjfa-28099	230	4	tmt	PERSON
cjfa-28099	230	5	aem	ORG
cjfa-28099	230	6	rem	ORG
cjfa-28099	230	7	1,855	CARDINAL
cjfa-28099	230	8	2013–2017	CARDINAL
cjfa-28099	231	1	1	CARDINAL
cjfa-28099	231	2	5	CARDINAL
cjfa-28099	231	3	aem	ORG
cjfa-28099	231	4	pms	ORG
cjfa-28099	232	1	aem	ORG
cjfa-28099	233	1	6	CARDINAL
cjfa-28099	233	2	tmt	PERSON
cjfa-28099	233	3	aem	ORG
cjfa-28099	233	4	tmt	PERSON
cjfa-28099	233	5	aem	ORG
cjfa-28099	233	6	aem	ORG
cjfa-28099	233	7	1.32%	PERCENT
cjfa-28099	233	8	tmt	PERSON
cjfa-28099	233	9	58 year	DATE
cjfa-28099	233	10	tmt	PERSON
cjfa-28099	233	11	aem	ORG
cjfa-28099	234	1	2014	DATE
cjfa-28099	235	1	xiong	ORG
cjfa-28099	235	2	2016	DATE
cjfa-28099	236	1	3	CARDINAL
cjfa-28099	236	2	65	CARDINAL
cjfa-28099	236	3	4	CARDINAL
cjfa-28099	237	1	tmt	PERSON
cjfa-28099	237	2	aem	ORG
cjfa-28099	237	3	1,855	CARDINAL
cjfa-28099	237	4	aem	ORG
cjfa-28099	237	5	1	CARDINAL
cjfa-28099	237	6	2	CARDINAL
cjfa-28099	237	7	3	CARDINAL
cjfa-28099	237	8	4	CARDINAL
cjfa-28099	237	9	5	CARDINAL
cjfa-28099	237	10	6	CARDINAL
cjfa-28099	237	11	0.0000 -0.0000	CARDINAL
cjfa-28099	237	12	0.20	CARDINAL
cjfa-28099	237	13	0.61	CARDINAL
cjfa-28099	237	14	0.30	CARDINAL
cjfa-28099	237	15	0.0098	CARDINAL
cjfa-28099	237	16	0.0096	CARDINAL
cjfa-28099	238	1	0.0092	CARDINAL
cjfa-28099	238	2	0.0095	CARDINAL
cjfa-28099	238	3	0.0096	CARDINAL
cjfa-28099	238	4	0.0097	CARDINAL
cjfa-28099	238	5	2.32	CARDINAL
cjfa-28099	238	6	2.14	CARDINAL
cjfa-28099	238	7	2.15	CARDINAL
cjfa-28099	238	8	2.24	CARDINAL
cjfa-28099	238	9	2.25	CARDINAL
cjfa-28099	238	10	2.17	CARDINAL
cjfa-28099	238	11	6.03e-0 5.66e-0	CARDINAL
cjfa-28099	238	12	1.59	CARDINAL
cjfa-28099	238	13	1.44	CARDINAL
cjfa-28099	238	14	1.42	CARDINAL
cjfa-28099	238	15	1.42	CARDINAL
cjfa-28099	238	16	1.29	CARDINAL
cjfa-28099	238	17	1.43	CARDINAL
cjfa-28099	239	1	-7.87	ORG
cjfa-28099	239	2	-7.87	ORG
cjfa-28099	239	3	0.5368	CARDINAL
cjfa-28099	240	1	0.5375	CARDINAL
cjfa-28099	240	2	0.5376	CARDINAL
cjfa-28099	240	3	0.5392	CARDINAL
cjfa-28099	240	4	0.5385	CARDINAL
cjfa-28099	240	5	9.98	CARDINAL
cjfa-28099	240	6	9.85	CARDINAL
cjfa-28099	240	7	9.87	CARDINAL
cjfa-28099	240	8	9.82	CARDINAL
cjfa-28099	240	9	9.75	CARDINAL
cjfa-28099	240	10	9.76	CARDINAL
cjfa-28099	240	11	1,855	CARDINAL
cjfa-28099	240	12	1,855	CARDINAL
cjfa-28099	240	13	1,855	CARDINAL
cjfa-28099	240	14	1,855	CARDINAL
cjfa-28099	240	15	0.1622 0.1592 0.1594	MONEY
cjfa-28099	241	1	tmt	PERSON
cjfa-28099	241	2	aem	ORG
cjfa-28099	241	3	1,855	CARDINAL
cjfa-28099	241	4	2013-2017	DATE
cjfa-28099	245	1	1%	PERCENT
cjfa-28099	245	2	5% and 10%	PERCENT
cjfa-28099	245	3	o	DATE
cjfa-28099	245	4	2018	DATE
cjfa-28099	246	1	rojana khunkaew	PERSON
cjfa-28099	246	2	yang qingxiang66	PERSON
cjfa-28099	246	3	tmt	PERSON
cjfa-28099	246	4	2.96%	PERCENT
cjfa-28099	247	1	2015	CARDINAL
cjfa-28099	247	2	aem	ORG
cjfa-28099	247	3	2015	DATE
cjfa-28099	248	1	aem	ORG
cjfa-28099	249	1	li et al.	PERSON
cjfa-28099	249	2	2016	DATE
cjfa-28099	249	3	peasnell, pope & young	ORG
cjfa-28099	249	4	2000	DATE
cjfa-28099	249	5	sahafzadeh & rezaie nejad	ORG
cjfa-28099	249	6	2015	DATE
cjfa-28099	250	1	tmt	PERSON
cjfa-28099	252	1	xiong	ORG
cjfa-28099	252	2	2016	DATE
cjfa-28099	252	3	cfo	ORG
cjfa-28099	252	4	aem	ORG
cjfa-28099	252	5	2016	DATE
cjfa-28099	253	1	2014	DATE
cjfa-28099	255	1	tmt	PERSON
cjfa-28099	255	2	tmt	PERSON
cjfa-28099	255	3	7 years	DATE
cjfa-28099	255	4	1.49%	PERCENT
cjfa-28099	256	1	aem	ORG
cjfa-28099	256	2	aem	ORG
cjfa-28099	256	3	6	CARDINAL
cjfa-28099	256	4	tmt	PERSON
cjfa-28099	256	5	rem	PERSON
cjfa-28099	257	1	only one	CARDINAL
cjfa-28099	257	2	rem	PERSON
cjfa-28099	257	3	tmt	PERSON
cjfa-28099	257	4	5%	PERCENT
cjfa-28099	258	1	5	CARDINAL
cjfa-28099	258	2	rem	PERSON
cjfa-28099	258	3	0.0174	CARDINAL
cjfa-28099	258	4	1.74%	PERCENT
cjfa-28099	258	5	rem	PERSON
cjfa-28099	258	6	tmt	PERSON
cjfa-28099	258	7	1 year	DATE
cjfa-28099	259	1	6	CARDINAL
cjfa-28099	259	2	tmt	PERSON
cjfa-28099	259	3	tmt	PERSON
cjfa-28099	259	4	rem	PERSON
cjfa-28099	259	5	0.0158	CARDINAL
cjfa-28099	259	6	tmt	PERSON
cjfa-28099	259	7	1 year	DATE
cjfa-28099	259	8	1.58%	PERCENT
cjfa-28099	260	1	67	CARDINAL
cjfa-28099	260	2	rem	PERSON
cjfa-28099	261	1	tmt	PERSON
cjfa-28099	261	2	2016	DATE
cjfa-28099	261	3	xiong	ORG
cjfa-28099	261	4	2016	DATE
cjfa-28099	262	1	5	CARDINAL
cjfa-28099	263	1	tmt	PERSON
cjfa-28099	263	2	rem	ORG
cjfa-28099	263	3	1,855	CARDINAL
cjfa-28099	263	4	rem	ORG
cjfa-28099	263	5	1	CARDINAL
cjfa-28099	263	6	2	CARDINAL
cjfa-28099	263	7	3	CARDINAL
cjfa-28099	263	8	4	CARDINAL
cjfa-28099	263	9	5	CARDINAL
cjfa-28099	263	10	6	CARDINAL
cjfa-28099	263	11	-0.48	WORK_OF_ART
cjfa-28099	263	12	age 0.0091	DATE
cjfa-28099	263	13	1.02	CARDINAL
cjfa-28099	263	14	0.55	CARDINAL
cjfa-28099	263	15	-0.06	CARDINAL
cjfa-28099	263	16	0.0174	CARDINAL
cjfa-28099	263	17	0.0158	CARDINAL
cjfa-28099	263	18	2.46	CARDINAL
cjfa-28099	263	19	2.44	CARDINAL
cjfa-28099	265	1	-0.50	ORG
cjfa-28099	265	2	7.91e-0 7.97e-0 7.94e-0	DATE
cjfa-28099	265	3	0.85	CARDINAL
cjfa-28099	265	4	0.85	CARDINAL
cjfa-28099	265	5	0.85	CARDINAL
cjfa-28099	265	6	0.85	CARDINAL
cjfa-28099	265	7	0.86	CARDINAL
cjfa-28099	265	8	0.86	CARDINAL
cjfa-28099	266	1	1,855	CARDINAL
cjfa-28099	266	2	1,855	CARDINAL
cjfa-28099	266	3	1,855	CARDINAL
cjfa-28099	267	1	yang	PERSON
cjfa-28099	267	2	rem	PERSON
cjfa-28099	267	3	1	CARDINAL
cjfa-28099	267	4	2	CARDINAL
cjfa-28099	267	5	3	CARDINAL
cjfa-28099	267	6	4	CARDINAL
cjfa-28099	267	7	5	CARDINAL
cjfa-28099	267	8	6	CARDINAL
cjfa-28099	267	9	0.0376 0.0358 0.0359	MONEY
cjfa-28099	269	1	tmt	PERSON
cjfa-28099	269	2	rem	ORG
cjfa-28099	269	3	1,855	CARDINAL
cjfa-28099	269	4	2013-2017	DATE
cjfa-28099	273	1	1%	PERCENT
cjfa-28099	273	2	5% and 10%	PERCENT
cjfa-28099	273	3	o	DATE
cjfa-28099	273	4	2018	DATE
cjfa-28099	274	1	2012	DATE
cjfa-28099	274	2	li et al.	PERSON
cjfa-28099	274	3	2016	DATE
cjfa-28099	274	4	peni & vähämaa	ORG
cjfa-28099	274	5	2010	DATE
cjfa-28099	274	6	al.	PERSON
cjfa-28099	274	7	2011	DATE
cjfa-28099	274	8	xiong	ORG
cjfa-28099	274	9	2016	DATE
cjfa-28099	275	1	5	CARDINAL
cjfa-28099	275	2	6	CARDINAL
cjfa-28099	275	3	tmt	PERSON
cjfa-28099	275	4	aem	ORG
cjfa-28099	275	5	rem	PERSON
cjfa-28099	275	6	tmt	PERSON
cjfa-28099	275	7	thailand	GPE
cjfa-28099	275	8	1,855	CARDINAL
cjfa-28099	275	9	thai	NORP
cjfa-28099	275	10	period 2013–2017	DATE
cjfa-28099	277	1	tmt	PERSON
cjfa-28099	277	2	four	CARDINAL
cjfa-28099	277	3	aem	ORG
cjfa-28099	277	4	rem	ORG
cjfa-28099	278	1	tmt	PERSON
cjfa-28099	278	2	two	CARDINAL
cjfa-28099	279	1	first	ORDINAL
cjfa-28099	279	2	thai	NORP
cjfa-28099	279	3	aem	ORG
cjfa-28099	279	4	rem	ORG
cjfa-28099	279	5	tmt	PERSON
cjfa-28099	279	6	(over 7 years	DATE
cjfa-28099	279	7	aem	ORG
cjfa-28099	280	1	rem	ORG
cjfa-28099	280	2	tmt	PERSON
cjfa-28099	280	3	aem	ORG
cjfa-28099	280	4	rem	PERSON
cjfa-28099	281	1	two	CARDINAL
cjfa-28099	281	2	5	CARDINAL
cjfa-28099	282	1	tmt	PERSON
cjfa-28099	282	2	69	CARDINAL
cjfa-28099	282	3	aem	ORG
cjfa-28099	283	1	tmt	PERSON
cjfa-28099	284	1	the year end	DATE
cjfa-28099	286	1	aem	ORG
cjfa-28099	286	2	rem	ORG
cjfa-28099	286	3	1995	DATE
cjfa-28099	286	4	2006	DATE
cjfa-28099	287	1	aem	ORG
cjfa-28099	287	2	rem	ORG
cjfa-28099	288	1	arun	GPE
cjfa-28099	288	2	t.g.	GPE
cjfa-28099	288	3	y.e.	GPE
cjfa-28099	288	4	z.a.	GPE
cjfa-28099	288	5	2015	CARDINAL
cjfa-28099	289	1	uk	GPE
cjfa-28099	290	1	39	DATE
cjfa-28099	290	2	137–146	CARDINAL
cjfa-28099	291	1	barker iii	PERSON
cjfa-28099	291	2	v.l.	GPE
cjfa-28099	291	3	g.c.	PERSON
cjfa-28099	291	4	2002	DATE
cjfa-28099	294	1	http://dx.doi.org/10.1287/mnsc.48.6.782.187	PERSON
cjfa-28099	294	2	d., & dichev	ORG
cjfa-28099	294	3	i. (1997	ORG
cjfa-28099	296	1	24(1	CARDINAL
cjfa-28099	296	2	99–126	CARDINAL
cjfa-28099	296	3	http://dx.doi	PERSON
cjfa-28099	297	1	org/10.1016	LANGUAGE
cjfa-28099	297	2	cohen	PERSON
cjfa-28099	297	3	d.a.	PERSON
cjfa-28099	297	4	t.z.	GPE
cjfa-28099	297	5	2008	DATE
cjfa-28099	299	1	83(3	CARDINAL
cjfa-28099	299	2	757–787	CARDINAL
cjfa-28099	300	1	cohen	PERSON
cjfa-28099	300	2	d.a.	PERSON
cjfa-28099	300	3	& zarowin	DATE
cjfa-28099	300	4	2010	DATE
cjfa-28099	302	1	50(1	DATE
cjfa-28099	304	1	deangelo	PERSON
cjfa-28099	304	2	l.	PERSON
cjfa-28099	304	3	1988	DATE
cjfa-28099	306	1	journal of accounting research	ORG
cjfa-28099	306	2	26	CARDINAL
cjfa-28099	307	1	http://dx.doi	PERSON
cjfa-28099	309	1	dechow, p.m.	TIME
cjfa-28099	309	2	kothari	PERSON
cjfa-28099	309	3	s.p.	GPE
cjfa-28099	309	4	l. watts	PERSON
cjfa-28099	309	5	r.	NORP
cjfa-28099	309	6	1998	DATE
cjfa-28099	311	1	25(2	CARDINAL
cjfa-28099	311	2	133–168	CARDINAL
cjfa-28099	312	1	http://dx.doi	PERSON
cjfa-28099	313	1	org/10.1016	LANGUAGE
cjfa-28099	314	1	dechow, p.m.	TIME
cjfa-28099	314	2	sloan	PERSON
cjfa-28099	314	3	r.g.	GPE
cjfa-28099	314	4	a.p.	GPE
cjfa-28099	314	5	1995	DATE
cjfa-28099	316	1	193–225	CARDINAL
cjfa-28099	317	1	rojana khunkaew	PERSON
cjfa-28099	317	2	yang qingxiang70	PERSON
cjfa-28099	317	3	i.	PERSON
cjfa-28099	317	4	segev	ORG
cjfa-28099	317	5	e., & yosef	ORG
cjfa-28099	317	6	r.	PERSON
cjfa-28099	317	7	2012	DATE
cjfa-28099	319	1	pacific accounting review	ORG
cjfa-28099	319	2	24(1	CARDINAL
cjfa-28099	320	1	http://dx.doi	PERSON
cjfa-28099	322	1	k.a.	GPE
cjfa-28099	322	2	2010	DATE
cjfa-28099	324	1	855–888	CARDINAL
cjfa-28099	325	1	http://dx.doi	PERSON
cjfa-28099	327	1	hambrick	PERSON
cjfa-28099	327	2	d.c.	GPE
cjfa-28099	327	3	p.a.	GPE
cjfa-28099	327	4	1984	DATE
cjfa-28099	329	1	the academy of management review	ORG
cjfa-28099	329	2	9(2	CARDINAL
cjfa-28099	329	3	193–206	DATE
cjfa-28099	330	1	http:// dx.doi.org/10.5465/amr.1984.4277628	GPE
cjfa-28099	331	1	hasnah kamardin	PERSON
cjfa-28099	331	2	b.a.	GPE
cjfa-28099	331	3	2018	DATE
cjfa-28099	333	1	asian journal of finance & accounting	ORG
cjfa-28099	334	1	http://dx.doi	PERSON
cjfa-28099	335	1	healy	PERSON
cjfa-28099	335	2	1985	DATE
cjfa-28099	337	1	7(1–3	CARDINAL
cjfa-28099	337	2	85–107	DATE
cjfa-28099	339	1	herrmann	PERSON
cjfa-28099	339	2	d.k.	GPE
cjfa-28099	339	3	2005	DATE
cjfa-28099	341	1	british journal of management	ORG
cjfa-28099	341	2	16(1	CARDINAL
cjfa-28099	341	3	69–78	CARDINAL
cjfa-28099	343	1	hili	PERSON
cjfa-28099	343	2	w., & affess	ORG
cjfa-28099	343	3	2012	DATE
cjfa-28099	344	1	french	NORP
cjfa-28099	345	1	global journal of management and business research	ORG
cjfa-28099	346	1	jones	PERSON
cjfa-28099	346	2	j.j.	PERSON
cjfa-28099	346	3	1991	DATE
cjfa-28099	348	1	journal of accounting research	ORG
cjfa-28099	348	2	29(2	CARDINAL
cjfa-28099	348	3	193–228	CARDINAL
cjfa-28099	349	1	http://dx.doi.org/10.2307/2491047	CARDINAL
cjfa-28099	350	1	kaplan	ORG
cjfa-28099	350	2	s.n.	GPE
cjfa-28099	350	3	klebanov	GPE
cjfa-28099	350	4	m.m.	GPE
cjfa-28099	350	5	& sorensen	PERSON
cjfa-28099	350	6	m.	PERSON
cjfa-28099	350	7	2012	DATE
cjfa-28099	352	1	973–1007	CARDINAL
cjfa-28099	353	1	j.1540-6261.2012.01739.x	EVENT
cjfa-28099	354	1	krishnan	PERSON
cjfa-28099	354	2	g.v.	GPE
cjfa-28099	354	3	l.m.	GPE
cjfa-28099	354	4	2008	DATE
cjfa-28099	356	1	journal of business ethics	ORG
cjfa-28099	357	1	http://dx.doi	PERSON
cjfa-28099	358	1	z. li	PERSON
cjfa-28099	358	2	c., tseng	PERSON
cjfa-28099	358	3	& chen	PERSON
cjfa-28099	358	4	t.-k	ORG
cjfa-28099	359	1	2016	CARDINAL
cjfa-28099	361	1	34	CARDINAL
cjfa-28099	361	2	117–132	CARDINAL
cjfa-28099	363	1	lovata	GPE
cjfa-28099	363	2	l.m.	GPE
cjfa-28099	363	3	t.s.	GPE
cjfa-28099	363	4	m.l.	GPE
cjfa-28099	363	5	2016	CARDINAL
cjfa-28099	365	1	academy of accounting	ORG
cjfa-28099	365	2	20(3	CARDINAL
cjfa-28099	365	3	103	CARDINAL
cjfa-28099	366	1	na, k., & hong	ORG
cjfa-28099	366	2	2017	CARDINAL
cjfa-28099	368	1	33(2	DATE
cjfa-28099	368	2	297	CARDINAL
cjfa-28099	369	1	naranjo-gil	PERSON
cjfa-28099	369	2	d.	NORP
cjfa-28099	369	3	hartmann	GPE
cjfa-28099	369	4	f., & maas	ORG
cjfa-28099	369	5	v.s.	ORG
cjfa-28099	369	6	2008	DATE
cjfa-28099	371	1	british journal of management	ORG
cjfa-28099	371	2	19(3	DATE
cjfa-28099	371	3	222–234	CARDINAL
cjfa-28099	373	1	71	CARDINAL
cjfa-28099	373	2	w.	PERSON
cjfa-28099	373	3	2015	DATE
cjfa-28099	374	1	thailand	GPE
cjfa-28099	375	1	4(2	CARDINAL
cjfa-28099	375	2	342	CARDINAL
cjfa-28099	376	1	peasnell	ORG
cjfa-28099	376	2	k.v.	GPE
cjfa-28099	376	3	pope	PERSON
cjfa-28099	376	4	p.f.	GPE
cjfa-28099	376	5	s.	PERSON
cjfa-28099	376	6	2000	DATE
cjfa-28099	378	1	30(4	CARDINAL
cjfa-28099	378	2	313–326	CARDINAL
cjfa-28099	380	1	peni	ORG
cjfa-28099	380	2	e., & vähämaa	ORG
cjfa-28099	380	3	s.	PERSON
cjfa-28099	380	4	2010	DATE
cjfa-28099	382	1	629–645	CARDINAL
cjfa-28099	384	1	ping	PERSON
cjfa-28099	384	2	z.	PERSON
cjfa-28099	384	3	2007	DATE
cjfa-28099	385	1	chinese	NORP
cjfa-28099	386	1	china	GPE
cjfa-28099	386	2	1(1	CARDINAL
cjfa-28099	386	3	123–134	CARDINAL
cjfa-28099	387	1	b.l.	GPE
cjfa-28099	387	2	lin	GPE
cjfa-28099	387	3	j.w.	GPE
cjfa-28099	387	4	tian	PERSON
cjfa-28099	387	5	g.l.	GPE
cjfa-28099	388	1	2018	DATE
cjfa-28099	389	1	china	GPE
cjfa-28099	390	1	143–164	CARDINAL
cjfa-28099	392	1	s.	PERSON
cjfa-28099	392	2	1998	DATE
cjfa-28099	394	1	journal of financial economics	ORG
cjfa-28099	394	2	50(1	CARDINAL
cjfa-28099	394	3	101–122	CARDINAL
cjfa-28099	395	1	405x(98)00033-6	CARDINAL
cjfa-28099	395	2	roychowdhury	ORG
cjfa-28099	395	3	s.	PERSON
cjfa-28099	395	4	2006	DATE
cjfa-28099	397	1	42(3	CARDINAL
cjfa-28099	397	2	335–370	CARDINAL
cjfa-28099	398	1	r. d.	PERSON
cjfa-28099	398	2	2014	DATE
cjfa-28099	400	1	universitas gadjah mada	ORG
cjfa-28099	401	1	sooksanit	GPE
cjfa-28099	401	2	k.	PERSON
cjfa-28099	401	3	2016	DATE
cjfa-28099	404	1	gul	PERSON
cjfa-28099	404	2	f.a.	GPE
cjfa-28099	404	3	j. (	PERSON
cjfa-28099	404	4	2011	DATE
cjfa-28099	406	1	28(5	CARDINAL
cjfa-28099	406	2	1610–1644	DATE
cjfa-28099	408	1	sun	PERSON
cjfa-28099	408	2	j., liu	PERSON
cjfa-28099	408	3	2011	DATE
cjfa-28099	410	1	journal of business ethics	ORG
cjfa-28099	410	2	99(3	DATE
cjfa-28099	410	3	369–382	CARDINAL
cjfa-28099	410	4	http://dx.doi.org/10.1007/s10551-010-0657-0	ORG
cjfa-28099	411	1	tihanyi	GPE
cjfa-28099	411	2	l.	PERSON
cjfa-28099	411	3	a. e.	PERSON
cjfa-28099	411	4	c. m.	PERSON
cjfa-28099	411	5	d. r.	PERSON
cjfa-28099	411	6	2000	DATE
cjfa-28099	413	1	26(6	CARDINAL
cjfa-28099	413	2	1157–1177	CARDINAL
cjfa-28099	414	1	http://dx.doi.org/10.1016/s0149-2063(00)00076-3	ORG
cjfa-28099	415	1	wardani	ORG
cjfa-28099	415	2	d. k.	PERSON
cjfa-28099	415	3	i. w.	PERSON
cjfa-28099	415	4	2012	DATE
cjfa-28099	417	1	asean countries	ORG
cjfa-28099	418	1	mada international journal of business	ORG
cjfa-28099	418	2	14(1	CARDINAL
cjfa-28099	418	3	61–75	DATE
cjfa-28099	419	1	wasiuzzaman	PERSON
cjfa-28099	419	2	s.	PERSON
cjfa-28099	419	3	sahafzadeh	ORG
cjfa-28099	419	4	i., & rezaie nejad	ORG
cjfa-28099	419	5	n.	ORG
cjfa-28099	419	6	2015	CARDINAL
cjfa-28099	420	1	malaysian	NORP
cjfa-28099	421	1	14(3	CARDINAL
cjfa-28099	421	2	324–347	CARDINAL
cjfa-28099	423	1	wells, p.	ORG
cjfa-28099	423	2	2002	DATE
cjfa-28099	425	1	accounting & finance	ORG
cjfa-28099	425	2	169–193	CARDINAL
cjfa-28099	426	1	http://dx.doi.org/10.1111/1467-629x.00073	PERSON
cjfa-28099	427	1	rojana khunkaew	PERSON
cjfa-28099	427	2	yang qingxiang72 wu	PERSON
cjfa-28099	427	3	gao	PERSON
cjfa-28099	427	4	t. t.	PERSON
cjfa-28099	427	5	2015	CARDINAL
cjfa-28099	428	1	china	GPE
cjfa-28099	429	1	chinese	NORP
cjfa-28099	429	2	9(3	CARDINAL
cjfa-28099	429	3	401–424	CARDINAL
cjfa-28099	431	1	xiong	PERSON
cjfa-28099	431	2	j.	PERSON
cjfa-28099	431	3	2016	CARDINAL
cjfa-28099	432	1	chinese	NORP
cjfa-28099	433	1	journal of accounting	ORG
cjfa-28099	433	2	5(04	CARDINAL
cjfa-28099	433	3	82	CARDINAL
cjfa-28099	433	4	http://dx.doi	PERSON
cjfa-28099	435	1	r., & rezaee	ORG
cjfa-28099	435	2	z.	PERSON
cjfa-28099	435	3	2010	DATE
cjfa-28099	437	1	chinese	NORP
cjfa-28099	438	1	26(1	CARDINAL
cjfa-28099	438	2	47–54	DATE
cjfa-28099	440	1	zang	GPE
cjfa-28099	440	2	a.y.	GPE
cjfa-28099	440	3	2012	DATE
cjfa-28099	442	1	675–703	CARDINAL
cjfa-28099	444	1	8	CARDINAL
cjfa-28099	444	2	28	CARDINAL
cjfa-28099	444	3	thailand industry	ORG
cjfa-28099	444	4	8)	CARDINAL
cjfa-28099	444	5	28	CARDINAL
cjfa-28099	444	6	agro & food industry	ORG
cjfa-28099	444	7	pf&reit	PRODUCT
cjfa-28099	444	8	resourc) energy & utilities	ORG
cjfa-28099	444	9	helth media prof	ORG
cjfa-28099	444	10	etron	ORG
cjfa-28099	444	11	73	CARDINAL
cjfa-28099	444	12	jones	PERSON
cjfa-28099	445	1	rem	ORG
cjfa-28099	445	2	2006	DATE
cjfa-28099	445	3	rem = ab_prod	PERSON
cjfa-28099	447	1	jones	PERSON
cjfa-28099	448	1	rem	ORG
cjfa-28099	448	2	2006	DATE
cjfa-28099	448	3	rem = ab_prod	PERSON
cjfa-28099	449	1	annual	DATE
cjfa-28099	450	1	annual	DATE
cjfa-28099	451	1	annual	DATE
cjfa-28099	452	1	1	CARDINAL
cjfa-28099	452	2	tmt	PERSON
cjfa-28099	452	3	0	CARDINAL
cjfa-28099	453	1	tmt	PERSON
cjfa-28099	453	2	1	CARDINAL
cjfa-28099	454	1	tmt	PERSON
cjfa-28099	455	1	1	CARDINAL
cjfa-28099	455	2	0	CARDINAL
cjfa-28099	456	1	tmt	PERSON
cjfa-28099	456	2	1	CARDINAL
cjfa-28099	456	3	tmt	PERSON
cjfa-28099	456	4	0	CARDINAL
cjfa-28099	457	1	1	CARDINAL
cjfa-28099	457	2	tmt	PERSON
cjfa-28099	457	3	0	CARDINAL
cjfa-28099	458	1	year-end	DATE
cjfa-28099	459	1	prior year	DATE
cjfa-28099	460	1	year-end	DATE
cjfa-28099	460	2	year-end	DATE
cjfa-28099	461	1	year end	DATE
cjfa-28099	462	1	indus	PERSON
cjfa-28099	462	2	seven	CARDINAL
cjfa-28099	463	1	year	DATE
cjfa-28099	463	2	each year	DATE
cjfa-28099	463	3	2013-2017	DATE
cjfa-28099	464	1	cfo	ORG
cjfa-28099	464	2	annual	DATE
cjfa-28099	465	1	disx	PERSON
cjfa-28099	465	2	annual	DATE
cjfa-28099	467	1	jones	PERSON
cjfa-28099	468	1	rem	ORG
cjfa-28099	468	2	2006	DATE
cjfa-28099	468	3	rem = ab_prod	PERSON
cjfa-28099	469	1	annual	DATE
cjfa-28099	470	1	annual	DATE
cjfa-28099	471	1	annual	DATE
cjfa-28099	472	1	1	CARDINAL
cjfa-28099	472	2	tmt	PERSON
cjfa-28099	472	3	0	CARDINAL
cjfa-28099	473	1	tmt	PERSON
cjfa-28099	473	2	1	CARDINAL
cjfa-28099	474	1	tmt	PERSON
cjfa-28099	475	1	1	CARDINAL
cjfa-28099	475	2	0	CARDINAL
cjfa-28099	476	1	tmt	PERSON
cjfa-28099	476	2	1	CARDINAL
cjfa-28099	476	3	tmt	PERSON
cjfa-28099	476	4	0	CARDINAL
cjfa-28099	477	1	1	CARDINAL
cjfa-28099	477	2	tmt	PERSON
cjfa-28099	477	3	0	CARDINAL
cjfa-28099	478	1	year-end	DATE
cjfa-28099	479	1	prior year	DATE
cjfa-28099	480	1	year-end	DATE
cjfa-28099	480	2	year-end	DATE
cjfa-28099	481	1	year end	DATE
cjfa-28099	482	1	indus	PERSON
cjfa-28099	482	2	seven	CARDINAL
cjfa-28099	483	1	year	DATE
cjfa-28099	483	2	each year	DATE
cjfa-28099	483	3	2013-2017	DATE
cjfa-28099	484	1	annual	DATE
cjfa-28099	485	1	1	CARDINAL
cjfa-28099	485	2	tmt	PERSON
cjfa-28099	485	3	0	CARDINAL
cjfa-28099	486	1	tmt	PERSON
cjfa-28099	486	2	1	CARDINAL
cjfa-28099	487	1	tmt	PERSON
cjfa-28099	488	1	1	CARDINAL
cjfa-28099	488	2	0	CARDINAL
cjfa-28099	489	1	tmt	PERSON
cjfa-28099	489	2	1	CARDINAL
cjfa-28099	489	3	tmt	PERSON
cjfa-28099	489	4	0	CARDINAL
cjfa-28099	490	1	1	CARDINAL
cjfa-28099	490	2	tmt	PERSON
cjfa-28099	490	3	0	CARDINAL
cjfa-28099	491	1	year-end	DATE
cjfa-28099	492	1	prior year	DATE
cjfa-28099	493	1	year-end	DATE
cjfa-28099	493	2	year-end	DATE
cjfa-28099	494	1	rojana khunkaew	PERSON
cjfa-28099	494	2	yang qingxiang74	PERSON
cjfa-28099	494	3	year end	DATE
cjfa-28099	495	1	indus	PERSON
cjfa-28099	495	2	seven	CARDINAL
cjfa-28099	496	1	year	DATE
cjfa-28099	496	2	each year	DATE
cjfa-28099	496	3	2013–2017	CARDINAL