id	sid	eid	entity	type
absel-943	1	1	26	CARDINAL
absel-943	1	2	1999	DATE
absel-943	1	3	kenneth r. goosen	PERSON
absel-943	1	4	university of arkansas	ORG
absel-943	1	5	ron jensen	PERSON
absel-943	1	6	emory university	ORG
absel-943	1	7	robert wells	PERSON
absel-943	1	8	georgia southern university	ORG
absel-943	6	1	peters	ORG
absel-943	6	2	1998	DATE
absel-943	9	1	jensen, 1996	ORG
absel-943	9	2	keys & wells	ORG
absel-943	9	3	1997	DATE
absel-943	9	4	goosen	PERSON
absel-943	9	5	1995	DATE
absel-943	13	1	one	CARDINAL
absel-943	13	2	the fifties	DATE
absel-943	14	1	koontz	PERSON
absel-943	15	1	koontz	PERSON
absel-943	15	2	1972	DATE
absel-943	15	3	the fifties and sixties	DATE
absel-943	17	1	133	CARDINAL
absel-943	17	2	26, 1999	DATE
absel-943	18	1	ten	CARDINAL
absel-943	18	2	keys & biggs	ORG
absel-943	18	3	1990	DATE
absel-943	19	1	ten	CARDINAL
absel-943	19	2	only three	CARDINAL
absel-943	19	3	ten	CARDINAL
absel-943	20	1	nine	CARDINAL
absel-943	21	1	seven	CARDINAL
absel-943	21	2	ten	CARDINAL
absel-943	22	1	only 50%	PERCENT
absel-943	23	1	only one	CARDINAL
absel-943	23	2	ten	CARDINAL
absel-943	24	1	seven	CARDINAL
absel-943	24	2	ten	CARDINAL
absel-943	26	1	1	CARDINAL
absel-943	29	1	dick	PERSON
absel-943	30	1	1990	DATE
absel-943	42	1	2	CARDINAL
absel-943	48	1	134	CARDINAL
absel-943	48	2	26	CARDINAL
absel-943	48	3	1999	DATE
absel-943	48	4	135	CARDINAL
absel-943	48	5	26	CARDINAL
absel-943	48	6	1999	DATE
absel-943	48	7	1	CARDINAL
absel-943	49	1	second	ORDINAL
absel-943	49	2	60%	PERCENT
absel-943	49	3	100%	PERCENT
absel-943	49	4	50%	PERCENT
absel-943	49	5	20%	PERCENT
absel-943	49	6	100%	PERCENT
absel-943	49	7	30%	PERCENT
absel-943	49	8	60%	PERCENT
absel-943	49	9	30%	PERCENT
absel-943	49	10	more than one	CARDINAL
absel-943	49	11	50%	PERCENT
absel-943	49	12	40%	PERCENT
absel-943	49	13	70%	PERCENT
absel-943	49	14	40%	PERCENT
absel-943	50	1	70%	PERCENT
absel-943	50	2	20%	PERCENT
absel-943	50	3	40%	PERCENT
absel-943	51	1	50%	PERCENT
absel-943	51	2	40%	PERCENT
absel-943	51	3	60%	PERCENT
absel-943	51	4	20%	PERCENT
absel-943	51	5	50%	PERCENT
absel-943	51	6	20%	PERCENT
absel-943	51	7	50%	PERCENT
absel-943	51	8	40%	PERCENT
absel-943	51	9	50%	PERCENT
absel-943	51	10	50%	PERCENT
absel-943	51	11	80%	PERCENT
absel-943	51	12	20%	PERCENT
absel-943	51	13	100%	PERCENT
absel-943	51	14	80%	PERCENT
absel-943	51	15	100%	PERCENT
absel-943	51	16	90%	PERCENT
absel-943	51	17	40%	PERCENT
absel-943	51	18	20%	PERCENT
absel-943	51	19	2	CARDINAL
absel-943	57	1	1997	DATE
absel-943	58	1	goosen	PERSON
absel-943	58	2	1995	DATE
absel-943	60	1	1994	DATE
absel-943	60	2	goosen	PERSON
absel-943	60	3	1994	DATE
absel-943	62	1	136	CARDINAL
absel-943	62	2	26	CARDINAL
absel-943	62	3	1999	DATE
absel-943	66	1	one	CARDINAL
absel-943	72	1	fasb	ORG
absel-943	72	2	irs	ORG
absel-943	79	1	today	DATE
absel-943	84	1	137	CARDINAL
absel-943	84	2	26	CARDINAL
absel-943	84	3	1999	DATE
absel-943	85	1	two	CARDINAL
absel-943	85	2	goosen	ORG
absel-943	85	3	1998, 1994	DATE
absel-943	88	1	two	CARDINAL
absel-943	88	2	fess & warren	ORG
absel-943	88	3	1993	DATE
absel-943	91	1	fourth	ORDINAL
absel-943	91	2	fasb	ORG
absel-943	91	3	the united states	GPE
absel-943	92	1	second	ORDINAL
absel-943	94	1	the last 20 years	DATE
absel-943	95	1	miller & modigliani	ORG
absel-943	95	2	1961	DATE
absel-943	98	1	goosen	PERSON
absel-943	98	2	1994	DATE
absel-943	100	1	steiner, & purvis	ORG
absel-943	100	2	1984	DATE
absel-943	103	1	1983	DATE
absel-943	103	2	goosen	PERSON
absel-943	103	3	1981	DATE
absel-943	103	4	1984	DATE
absel-943	103	5	1991	DATE
absel-943	104	1	one	CARDINAL
absel-943	105	1	second	ORDINAL
absel-943	108	1	wolfe, 1997	ORG
absel-943	109	1	two	CARDINAL
absel-943	112	1	138	CARDINAL
absel-943	112	2	26	CARDINAL
absel-943	112	3	1999	DATE
absel-943	112	4	139	CARDINAL
absel-943	112	5	26	CARDINAL
absel-943	112	6	1999	DATE
absel-943	114	1	keys & biggs	ORG
absel-943	114	2	1990	DATE
absel-943	121	1	gold & pray,	ORG
absel-943	121	2	1989	DATE
absel-943	121	3	goosen	PERSON
absel-943	121	4	1991	DATE
absel-943	132	1	three	CARDINAL
absel-943	136	1	biggs article	ORG
absel-943	136	2	1990	DATE
absel-943	136	3	only 50%	PERCENT
absel-943	136	4	two	CARDINAL
absel-943	137	1	more than two	CARDINAL
absel-943	139	1	jenson, 1996	ORG
absel-943	142	1	1998	DATE
absel-943	143	1	at least 10%	PERCENT
absel-943	144	1	only 50%	PERCENT
absel-943	145	1	goosen	PERSON
absel-943	145	2	1995	DATE
absel-943	146	1	first	ORDINAL
absel-943	147	1	secondly	ORDINAL
absel-943	147	2	one	CARDINAL
absel-943	148	1	third	ORDINAL
absel-943	149	1	one	CARDINAL
absel-943	149	2	140	CARDINAL
absel-943	149	3	26	CARDINAL
absel-943	149	4	1999	DATE
absel-943	150	1	70%	PERCENT
absel-943	152	1	70%	PERCENT
absel-943	152	2	only 40%	PERCENT
absel-943	157	1	four	CARDINAL
absel-943	159	1	30%	PERCENT
absel-943	169	1	only two	CARDINAL
absel-943	169	2	ten	CARDINAL
absel-943	169	3	more than one	CARDINAL
absel-943	169	4	two	CARDINAL
absel-943	169	5	two	CARDINAL
absel-943	170	1	more than one	CARDINAL
absel-943	171	1	& biggs	ORG
absel-943	172	1	goosen	PERSON
absel-943	172	2	1995	DATE
absel-943	172	3	& biggs	ORG
absel-943	173	1	141	CARDINAL
absel-943	173	2	26	CARDINAL
absel-943	173	3	1999	DATE
absel-943	173	4	recent years	DATE
absel-943	174	1	only 40%	PERCENT
absel-943	175	1	1992	DATE
absel-943	175	2	1992	DATE
absel-943	177	1	only 30%	PERCENT
absel-943	180	1	biggs study	ORG
absel-943	180	2	60%	PERCENT
absel-943	180	3	only 20%	PERCENT
absel-943	180	4	second	ORDINAL
absel-943	181	1	one	CARDINAL
absel-943	182	1	one	CARDINAL
absel-943	184	1	1	CARDINAL
absel-943	184	2	2	CARDINAL
absel-943	184	3	3	CARDINAL
absel-943	184	4	4	CARDINAL
absel-943	184	5	5	CARDINAL
absel-943	185	1	1984	DATE
absel-943	186	1	1995	DATE
absel-943	186	2	one	CARDINAL
absel-943	186	3	first	ORDINAL
absel-943	186	4	142	CARDINAL
absel-943	186	5	26	CARDINAL
absel-943	186	6	1999	DATE
absel-943	190	1	irvine	GPE
absel-943	190	2	mccoy	PERSON
absel-943	190	3	1998	DATE
absel-943	196	1	one	CARDINAL
absel-943	208	1	one	CARDINAL
absel-943	209	1	143	CARDINAL
absel-943	209	2	26	CARDINAL
absel-943	209	3	1999	DATE
absel-943	209	4	hugh m	PERSON
absel-943	209	5	mcgowan	GPE
absel-943	209	6	laura & yoon	ORG
absel-943	210	1	1994	DATE
absel-943	211	1	21	CARDINAL
absel-943	211	2	hugh m	PERSON
absel-943	211	3	1995	DATE
absel-943	212	1	22	CARDINAL
absel-943	212	2	96	CARDINAL
absel-943	212	3	gerard f	PERSON
absel-943	212	4	1991	DATE
absel-943	213	1	18	CARDINAL
absel-943	213	2	11	CARDINAL
absel-943	213	3	philip, warren	ORG
absel-943	213	4	car s.	PERSON
absel-943	213	5	1993	DATE
absel-943	214	1	jensen	PERSON
absel-943	214	2	ron	PERSON
absel-943	214	3	1996	DATE
absel-943	215	1	ar, micro business publications	ORG
absel-943	215	2	1996	DATE
absel-943	215	3	ray h	GPE
absel-943	215	4	noreen	GPE
absel-943	215	5	eric w	PERSON
absel-943	215	6	1997	DATE
absel-943	216	1	richard d. irwin	PERSON
absel-943	216	2	steven c. &	ORG
absel-943	216	3	thomas f. (	PERSON
absel-943	216	4	1983	DATE
absel-943	217	1	10	CARDINAL
absel-943	217	2	101	CARDINAL
absel-943	217	3	steven c. &	ORG
absel-943	217	4	thomas f. (	PERSON
absel-943	217	5	1988	DATE
absel-943	218	1	25	CARDINAL
absel-943	218	2	156	CARDINAL
absel-943	218	3	steven &	ORG
absel-943	218	4	thomas	PERSON
absel-943	218	5	1989	DATE
absel-943	219	1	16	CARDINAL
absel-943	219	2	24	CARDINAL
absel-943	219	3	steven, & pray	ORG
absel-943	219	4	thomas	PERSON
absel-943	219	5	1990	DATE
absel-943	220	1	nichols	PERSON
absel-943	220	2	1990	DATE
absel-943	220	3	goosen	PERSON
absel-943	220	4	kenneth r.	PERSON
absel-943	220	5	1981	DATE
absel-943	221	1	8) goosen	PERSON
absel-943	221	2	kenneth r.	PERSON
absel-943	221	3	1991	DATE
absel-943	222	1	18	CARDINAL
absel-943	222	2	38	CARDINAL
absel-943	222	3	kenneth r.	PERSON
absel-943	222	4	1993	DATE
absel-943	223	1	24	CARDINAL
absel-943	223	2	76-89	DATE
absel-943	223	3	kenneth r.	PERSON
absel-943	223	4	1993	DATE
absel-943	224	1	24	CARDINAL
absel-943	224	2	95105	DATE
absel-943	224	3	kenneth r.	PERSON
absel-943	224	4	1994	DATE
absel-943	225	1	21	CARDINAL
absel-943	225	2	63	CARDINAL
absel-943	225	3	kenneth r.	PERSON
absel-943	225	4	1995	DATE
absel-943	226	1	22	CARDINAL
absel-943	226	2	88	CARDINAL
absel-943	226	3	kenneth r.	PERSON
absel-943	226	4	1995	DATE
absel-943	226	5	goosen	PERSON
absel-943	226	6	kenneth r.	PERSON
absel-943	226	7	1998	DATE
absel-943	227	1	25	CARDINAL
absel-943	227	2	244	CARDINAL
absel-943	227	3	irvine	GPE
absel-943	227	4	steven	GPE
absel-943	227	5	r.	NORP
absel-943	227	6	reuven r. & mccoy	ORG
absel-943	227	7	michael	PERSON
absel-943	227	8	1998	DATE
absel-943	228	1	29	CARDINAL
absel-943	228	2	160	CARDINAL
absel-943	228	3	koontz	PERSON
absel-943	228	4	harold & o’donnell	ORG
absel-943	228	5	1972	DATE
absel-943	229	1	cyril	PERSON
absel-943	229	2	mcgraw hill keys	ORG
absel-943	229	3	j bernard & biggs	ORG
absel-943	229	4	william d.	PERSON
absel-943	229	5	1990	DATE
absel-943	230	1	nichols	PERSON
absel-943	230	2	1990	DATE
absel-943	230	3	david r.	PERSON
absel-943	230	4	1980	DATE
absel-943	231	1	7	CARDINAL
absel-943	231	2	8082	DATE
absel-943	231	3	bernard & wells	ORG
absel-943	231	4	1997	DATE
absel-943	232	1	micro business publications	ORG
absel-943	232	2	1997	DATE
absel-943	232	3	richard g	PERSON
absel-943	232	4	steiner	ORG
absel-943	232	5	peter o	PERSON
absel-943	232	6	purvis	PERSON
absel-943	232	7	doughlas d.	PERSON
absel-943	232	8	1984	DATE
absel-943	233	1	harper & row	ORG
absel-943	233	2	261	CARDINAL
absel-943	233	3	miller	ORG
absel-943	233	4	merton h.	PERSON
absel-943	233	5	franco modigliani	PERSON
absel-943	233	6	1961	DATE
absel-943	234	1	vincent	PERSON
absel-943	234	2	geert &	ORG
absel-943	234	3	1998	DATE
absel-943	235	1	29	CARDINAL
absel-943	235	2	25	CARDINAL
absel-943	235	3	thomas & gold	ORG
absel-943	236	1	1984	DATE
absel-943	237	1	two	CARDINAL
absel-943	237	2	144	CARDINAL
absel-943	237	3	26	CARDINAL
absel-943	237	4	1999	DATE
absel-943	237	5	11	CARDINAL
absel-943	237	6	247-353	CARDINAL
absel-943	237	7	thomas & gold	ORG
absel-943	237	8	1982	DATE
absel-943	238	1	9	CARDINAL
absel-943	238	2	110	CARDINAL
absel-943	238	3	thomas	PERSON
absel-943	238	4	1992	DATE
absel-943	239	1	19	CARDINAL
absel-943	239	2	114	CARDINAL
absel-943	239	3	stephen a	PERSON
absel-943	239	4	westerfield	PERSON
absel-943	239	5	randolph s.	PERSON
absel-943	239	6	bradford d.	NORP
absel-943	239	7	1993	DATE
absel-943	240	1	irwin thavikulvwat	PERSON
absel-943	240	2	precha	NORP
absel-943	240	3	1988	DATE
absel-943	241	1	15	CARDINAL
absel-943	241	2	183	CARDINAL
absel-943	242	1	1992	DATE
absel-943	243	1	19	CARDINAL
absel-943	243	2	165-168	CARDINAL
absel-943	243	3	1995	DATE
absel-943	244	1	22	CARDINAL
absel-943	244	2	67-73	CARDINAL
absel-943	244	3	richard d.	PERSON
absel-943	244	4	1984	DATE
absel-943	245	1	11	CARDINAL
absel-943	245	2	244	CARDINAL
absel-943	245	3	richard d.	PERSON
absel-943	245	4	1990	DATE
absel-943	246	1	nichols	PERSON
absel-943	246	2	wolfe	PERSON
absel-943	246	3	joesph	GPE
absel-943	246	4	1997	DATE
absel-943	247	1	28(4	CARDINAL
absel-943	247	2	362 145	CARDINAL
absel-943	247	3	26	CARDINAL
absel-943	247	4	1999	DATE
absel-943	247	5	merlin	PERSON
absel-943	247	6	the year 2005	DATE
absel-943	247	7	1980	DATE
absel-943	247	8	90	CARDINAL
absel-943	247	9	the decade	DATE
absel-943	247	10	1970	DATE
absel-943	247	11	25 year	DATE
absel-943	247	12	ets	ORG
absel-943	248	1	hong kong	GPE
absel-943	248	2	russian	NORP
absel-943	248	3	95	CARDINAL
absel-943	249	1	three	CARDINAL
absel-943	249	2	five	CARDINAL
absel-943	249	3	abc	ORG
absel-943	249	4	geo	ORG
absel-943	249	5	first	ORDINAL
absel-943	250	1	mmg	ORG
absel-943	250	2	china	GPE
absel-943	250	3	the 21st century	DATE