id	sid	eid	entity	type
absel-3080	2	1	138	CARDINAL
absel-3080	2	2	44	CARDINAL
absel-3080	2	3	2017	DATE
absel-3080	2	4	the late 1980s	DATE
absel-3080	7	1	1	CARDINAL
absel-3080	7	2	2	CARDINAL
absel-3080	7	3	3	CARDINAL
absel-3080	9	1	one year	DATE
absel-3080	12	1	a.c. littleton	ORG
absel-3080	12	2	the 1940s	DATE
absel-3080	13	1	littleton	PERSON
absel-3080	13	2	1953	DATE
absel-3080	16	1	34	CARDINAL
absel-3080	19	1	the 1960s	DATE
absel-3080	25	1	cerepak & geier	ORG
absel-3080	25	2	1968	DATE
absel-3080	25	3	477	CARDINAL
absel-3080	29	1	yuji ijiri	PERSON
absel-3080	30	1	1975	DATE
absel-3080	30	2	93	CARDINAL
absel-3080	31	1	the 1960s	DATE
absel-3080	34	1	first	ORDINAL
absel-3080	35	1	barth	PERSON
absel-3080	35	2	2006	DATE
absel-3080	38	1	second	ORDINAL
absel-3080	39	1	university of pittsburgh	ORG
absel-3080	39	2	mailto:eaboyas@katz.pitt.edu	CARDINAL
absel-3080	39	3	139	CARDINAL
absel-3080	39	4	44	CARDINAL
absel-3080	39	5	2017	CARDINAL
absel-3080	39	6	the 1980s and 1990s	DATE
absel-3080	39	7	ramanna	ORG
absel-3080	39	8	2013	DATE
absel-3080	40	1	fasb	ORG
absel-3080	40	2	more than one quarter	DATE
absel-3080	40	3	fasb	ORG
absel-3080	40	4	2013	DATE
absel-3080	40	5	1993	DATE
absel-3080	40	6	ramanna	ORG
absel-3080	40	7	2013	DATE
absel-3080	41	1	allen & ramanna	ORG
absel-3080	41	2	2012	DATE
absel-3080	42	1	ramanna	PERSON
absel-3080	42	2	2013	DATE
absel-3080	42	3	1	CARDINAL
absel-3080	42	4	2	CARDINAL
absel-3080	43	1	fasb	ORG
absel-3080	44	1	boston consulting group	ORG
absel-3080	44	2	the 1960s	DATE
absel-3080	44	3	2007	DATE
absel-3080	44	4	11	CARDINAL
absel-3080	45	1	the past 50 years	DATE
absel-3080	45	2	annual	DATE
absel-3080	45	3	the mid-1980s	DATE
absel-3080	46	1	between 1991 and 2006	DATE
absel-3080	46	2	annually	DATE
absel-3080	46	3	21,000	CARDINAL
absel-3080	46	4	2007	DATE
absel-3080	50	1	fasb	ORG
absel-3080	50	2	the united states	GPE
absel-3080	52	1	fasb	ORG
absel-3080	53	1	fasb	ORG
absel-3080	53	2	2006	DATE
absel-3080	53	3	2	CARDINAL
absel-3080	54	1	157	CARDINAL
absel-3080	54	2	2006	DATE
absel-3080	58	1	the institute of chartered	ORG
absel-3080	58	2	england	GPE
absel-3080	58	3	wales	ORG
absel-3080	58	4	four	CARDINAL
absel-3080	58	5	1	CARDINAL
absel-3080	58	6	2	CARDINAL
absel-3080	58	7	3	CARDINAL
absel-3080	58	8	4	CARDINAL
absel-3080	58	9	2006	DATE
absel-3080	58	10	21	CARDINAL
absel-3080	64	1	2005	DATE
absel-3080	64	2	al.	GPE
absel-3080	64	3	2014	DATE
absel-3080	65	1	1	CARDINAL
absel-3080	65	2	2	CARDINAL
absel-3080	65	3	3	CARDINAL
absel-3080	68	1	seattle	GPE
absel-3080	68	2	washington	GPE
absel-3080	69	1	140	CARDINAL
absel-3080	69	2	44	CARDINAL
absel-3080	69	3	2017	CARDINAL
absel-3080	71	1	2	CARDINAL
absel-3080	71	2	3	CARDINAL
absel-3080	73	1	two	CARDINAL
absel-3080	76	1	appendix a.	PERSON
absel-3080	76	2	approximately 1 to 1.5 hours	QUANTITY
absel-3080	78	1	the day	DATE
absel-3080	88	1	allen, a., & ramanna	PERSON
absel-3080	88	2	k.	PERSON
absel-3080	88	3	2013	DATE
absel-3080	90	1	55	DATE
absel-3080	90	2	1	CARDINAL
absel-3080	90	3	66	CARDINAL
absel-3080	91	1	barth	PERSON
absel-3080	91	2	m. e. (	PERSON
absel-3080	91	3	2006	DATE
absel-3080	92	1	today	DATE
absel-3080	93	1	20	CARDINAL
absel-3080	93	2	3, 271285	DATE
absel-3080	94	1	burch	PERSON
absel-3080	94	2	g.f.	GPE
absel-3080	94	3	batchelor	ORG
absel-3080	94	4	j.h.	GPE
absel-3080	94	5	heller	PERSON
absel-3080	94	6	n.a.	GPE
absel-3080	94	7	shaw	PERSON
absel-3080	94	8	j., kendall	ORG
absel-3080	94	9	w., & turner	ORG
absel-3080	94	10	b.	PERSON
absel-3080	94	11	2014	DATE
absel-3080	96	1	40 years	DATE
absel-3080	96	2	41	CARDINAL
absel-3080	96	3	279	CARDINAL
absel-3080	97	1	cerepak	ORG
absel-3080	97	2	j. r., & geier	PERSON
absel-3080	97	3	g.j.	GPE
absel-3080	97	4	1968	DATE
absel-3080	99	1	columbus	GPE
absel-3080	100	1	charles e. merrill publishing company	PERSON
absel-3080	101	1	k.	PERSON
absel-3080	101	2	j.	PERSON
absel-3080	101	3	kengelbach	GPE
absel-3080	101	4	j., & roos	ORG
absel-3080	101	5	a.	PERSON
absel-3080	101	6	2007	DATE
absel-3080	103	1	boston	GPE
absel-3080	103	2	ma: boston consulting group	ORG
absel-3080	104	1	fasb	ORG
absel-3080	105	1	2006	DATE
absel-3080	107	1	157	CARDINAL
absel-3080	108	1	norwalk	ORG
absel-3080	108	2	fasb	ORG
absel-3080	109	1	ijiri	ORG
absel-3080	110	1	1975	DATE
absel-3080	112	1	sarasota	GPE
absel-3080	112	2	fl	ORG
absel-3080	112	3	american accounting association	ORG
absel-3080	113	1	institute of chartered	ORG
absel-3080	113	2	england	GPE
absel-3080	113	3	wales	GPE
absel-3080	113	4	icaew	ORG
absel-3080	114	1	2006	DATE
absel-3080	116	1	london	GPE
absel-3080	116	2	england	GPE
absel-3080	116	3	icaew	ORG
absel-3080	117	1	littleton	GPE
absel-3080	117	2	a.c.	GPE
absel-3080	117	3	1953	DATE
absel-3080	119	1	menasha	GPE
absel-3080	119	2	wi	GPE
absel-3080	119	3	american accounting association	ORG
absel-3080	120	1	morgan, s.	ORG
absel-3080	120	2	martin	PERSON
absel-3080	120	3	l.	GPE
absel-3080	120	4	howard	PERSON
absel-3080	122	1	32, 219223	DATE
absel-3080	123	1	ramana	PERSON
absel-3080	123	2	k.	PERSON
absel-3080	123	3	2013	DATE
absel-3080	125	1	harvard business review	ORG
absel-3080	125	2	91	CARDINAL
absel-3080	125	3	3	CARDINAL
absel-3080	125	4	99	CARDINAL
absel-3080	126	1	141	CARDINAL
absel-3080	126	2	44	CARDINAL
absel-3080	126	3	2017	CARDINAL
absel-3080	130	1	2	CARDINAL
absel-3080	130	2	3	CARDINAL
absel-3080	130	3	at least 2	CARDINAL