id	sid	eid	entity	type
fsr-3295	1	1	quarterly	DATE
fsr-3295	2	1	philip bairda	PERSON
fsr-3295	2	2	600	CARDINAL
fsr-3295	2	3	avenue	GPE
fsr-3295	2	4	pittsburgh	GPE
fsr-3295	2	5	pa 15282	GPE
fsr-3295	2	6	quarterly	DATE
fsr-3295	2	7	1999	DATE
fsr-3295	2	8	q3 2016	ORG
fsr-3295	8	1	2017	CARDINAL
fsr-3295	8	2	academy of financial services	ORG
fsr-3295	10	1	jel	ORG
fsr-3295	10	2	g14	NORP
fsr-3295	10	3	1	CARDINAL
fsr-3295	10	4	1931	DATE
fsr-3295	11	1	many years	DATE
fsr-3295	14	1	1-412	CARDINAL
fsr-3295	15	1	bairdp@duq.edu financial services	ORG
fsr-3295	15	2	26	CARDINAL
fsr-3295	15	3	2017	CARDINAL
fsr-3295	15	4	37–54 1057-0810/17/$	DATE
fsr-3295	15	5	2017	CARDINAL
fsr-3295	18	1	annual	DATE
fsr-3295	18	2	2016	DATE
fsr-3295	18	3	$34.5 million	MONEY
fsr-3295	19	1	weekly	DATE
fsr-3295	19	2	1965	DATE
fsr-3295	20	1	hulbert financial digest	ORG
fsr-3295	20	2	2016	DATE
fsr-3295	21	1	1,700	CARDINAL
fsr-3295	21	2	roughly 90%	PERCENT
fsr-3295	21	3	u.s.	GPE
fsr-3295	22	1	6-to-12-month-ahead	QUANTITY
fsr-3295	24	1	23	CARDINAL
fsr-3295	25	1	tens of millions of dollars	MONEY
fsr-3295	25	2	annually	DATE
fsr-3295	26	1	quarterly	DATE
fsr-3295	38	1	only two	CARDINAL
fsr-3295	39	1	38	CARDINAL
fsr-3295	39	2	26	CARDINAL
fsr-3295	39	3	2017	CARDINAL
fsr-3295	39	4	37–54	DATE
fsr-3295	41	1	one	CARDINAL
fsr-3295	49	1	quarterly	DATE
fsr-3295	49	2	1999	DATE
fsr-3295	49	3	the third quarter	DATE
fsr-3295	49	4	2016	DATE
fsr-3295	50	1	1.4	CARDINAL
fsr-3295	50	2	0.0) cents	MONEY
fsr-3295	50	3	49 to 43%	PERCENT
fsr-3295	54	1	2.3	CARDINAL
fsr-3295	54	2	1.0	CARDINAL
fsr-3295	54	3	0.0	CARDINAL
fsr-3295	54	4	6.5	CARDINAL
fsr-3295	58	1	one-year	DATE
fsr-3295	59	1	39p	CARDINAL
fsr-3295	59	2	baird	PERSON
fsr-3295	59	3	26	CARDINAL
fsr-3295	59	4	2017	CARDINAL
fsr-3295	59	5	37–54 2	DATE
fsr-3295	59	6	2.1	CARDINAL
fsr-3295	61	1	abarbanell & lehavy	ORG
fsr-3295	61	2	2003b	DATE
fsr-3295	61	3	agrawal & chen	ORG
fsr-3295	61	4	2006	DATE
fsr-3295	61	5	bradshaw et al.	PERSON
fsr-3295	61	6	2006	DATE
fsr-3295	61	7	brous	ORG
fsr-3295	61	8	1992	DATE
fsr-3295	61	9	brous & kini	ORG
fsr-3295	61	10	1993	DATE
fsr-3295	61	11	butler & lange	ORG
fsr-3295	61	12	1991	DATE
fsr-3295	61	13	dreman & berry	ORG
fsr-3295	61	14	1995a	DATE
fsr-3295	61	15	1999	DATE
fsr-3295	61	16	francis & philbrick	ORG
fsr-3295	61	17	1993	DATE
fsr-3295	61	18	fried & givoly	ORG
fsr-3295	61	19	1982	DATE
fsr-3295	62	1	kang et al.	PERSON
fsr-3295	62	2	1994	DATE
fsr-3295	62	3	o’brien	ORG
fsr-3295	62	4	1988	DATE
fsr-3295	64	1	cowen et al.	PERSON
fsr-3295	64	2	2006	DATE
fsr-3295	64	3	dugar & nathan	ORG
fsr-3295	64	4	1995	DATE
fsr-3295	64	5	francis & philbrick	ORG
fsr-3295	64	6	1993	DATE
fsr-3295	64	7	ljungqvist et al.	PERSON
fsr-3295	64	8	2007	DATE
fsr-3295	64	9	michaely & womack	ORG
fsr-3295	64	10	1999	DATE
fsr-3295	64	11	richardson et al.	PERSON
fsr-3295	64	12	2004	DATE
fsr-3295	65	1	2006	DATE
fsr-3295	65	2	lin & mcnichols	ORG
fsr-3295	65	3	1998	DATE
fsr-3295	65	4	2006	DATE
fsr-3295	65	5	richardson et al.	PERSON
fsr-3295	65	6	2004	DATE
fsr-3295	66	1	richardson et al	PERSON
fsr-3295	66	2	2004	DATE
fsr-3295	66	3	the late 1990s	DATE
fsr-3295	67	1	quarterly	DATE
fsr-3295	67	2	skinner & sloan	ORG
fsr-3295	67	3	2002	DATE
fsr-3295	67	4	2002	DATE
fsr-3295	67	5	kasznick & mcnichols	ORG
fsr-3295	67	6	2002	DATE
fsr-3295	68	1	abarbanell & lehavy	ORG
fsr-3295	68	2	2003a	DATE
fsr-3295	68	3	2003b	DATE
fsr-3295	68	4	2002	DATE
fsr-3295	68	5	burgstahler & dichev	ORG
fsr-3295	68	6	1997	DATE
fsr-3295	68	7	1999	DATE
fsr-3295	68	8	matsumoto	PERSON
fsr-3295	68	9	2002	DATE
fsr-3295	68	10	2006	DATE
fsr-3295	68	11	matsumoto	PERSON
fsr-3295	68	12	2002	DATE
fsr-3295	68	13	richardson et al.	PERSON
fsr-3295	68	14	2004	DATE
fsr-3295	69	1	2006	DATE
fsr-3295	69	2	dugar & nathan	ORG
fsr-3295	69	3	1995	DATE
fsr-3295	69	4	lin & mcnichols	ORG
fsr-3295	69	5	1998	DATE
fsr-3295	69	6	michaely & womack	ORG
fsr-3295	69	7	1999	DATE
fsr-3295	69	8	richardson et al.	PERSON
fsr-3295	69	9	2004	DATE
fsr-3295	71	1	1993	DATE
fsr-3295	73	1	francis	PERSON
fsr-3295	73	2	1993	DATE
fsr-3295	75	1	francis	PERSON
fsr-3295	75	2	1993	DATE
fsr-3295	75	3	40	CARDINAL
fsr-3295	75	4	26	CARDINAL
fsr-3295	75	5	2017	CARDINAL
fsr-3295	75	6	37–54	DATE
fsr-3295	75	7	zero	CARDINAL
fsr-3295	75	8	abarbanell	ORG
fsr-3295	75	9	2003a	DATE
fsr-3295	76	1	2003b	DATE
fsr-3295	76	2	cohen	PERSON
fsr-3295	76	3	lys	PERSON
fsr-3295	76	4	2003	DATE
fsr-3295	76	5	2003a	DATE
fsr-3295	79	1	cowen et al	PERSON
fsr-3295	79	2	2006	DATE
fsr-3295	82	1	2007	DATE
fsr-3295	83	1	lin	PERSON
fsr-3295	83	2	mcnichols	ORG
fsr-3295	83	3	1998	DATE
fsr-3295	85	1	2.2	CARDINAL
fsr-3295	87	1	ali et al.	PERSON
fsr-3295	87	2	1992	DATE
fsr-3295	87	3	abarbanell & bernard, 1992	ORG
fsr-3295	87	4	shane & brous	ORG
fsr-3295	87	5	2001	DATE
fsr-3295	88	1	cohen	PERSON
fsr-3295	88	2	lys	PERSON
fsr-3295	88	3	2003	DATE
fsr-3295	89	1	raedy et al	PERSON
fsr-3295	90	1	2006	DATE
fsr-3295	96	1	baird	PERSON
fsr-3295	96	2	26	CARDINAL
fsr-3295	96	3	2017	CARDINAL
fsr-3295	96	4	37–54	DATE
fsr-3295	98	1	basu	PERSON
fsr-3295	98	2	2004	DATE
fsr-3295	100	1	ols	PERSON
fsr-3295	104	1	2.3	CARDINAL
fsr-3295	105	1	quarterly	DATE
fsr-3295	106	1	1991	DATE
fsr-3295	106	2	1984 to 1986	DATE
fsr-3295	106	3	quarterly	DATE
fsr-3295	106	4	0.37%	PERCENT
fsr-3295	106	5	0.04%	PERCENT
fsr-3295	107	1	francis	PERSON
fsr-3295	107	2	1993	DATE
fsr-3295	107	3	1987	DATE
fsr-3295	107	4	1989	DATE
fsr-3295	107	5	quarterly	DATE
fsr-3295	107	6	zero.4 ramnath et al	DATE
fsr-3295	108	1	2005	DATE
fsr-3295	108	2	1993 to 1997	DATE
fsr-3295	108	3	quarterly	DATE
fsr-3295	108	4	0.054%	PERCENT
fsr-3295	108	5	0.011%	PERCENT
fsr-3295	109	1	das et al	PERSON
fsr-3295	109	2	1998	DATE
fsr-3295	109	3	annual	DATE
fsr-3295	109	4	1989 to 1993	DATE
fsr-3295	109	5	1.5%	PERCENT
fsr-3295	110	1	szakmary et al	PERSON
fsr-3295	111	1	2008	DATE
fsr-3295	111	2	3–5 year	DATE
fsr-3295	112	1	3	CARDINAL
fsr-3295	112	2	3.1	CARDINAL
fsr-3295	112	3	quarterly	DATE
fsr-3295	112	4	a given quarter	DATE
fsr-3295	112	5	more than a year before quarter end	DATE
fsr-3295	113	1	quarterly	DATE
fsr-3295	113	2	horizon h before quarter end:	ORG
fsr-3295	113	3	feit	PERSON
fsr-3295	113	4	1	CARDINAL
fsr-3295	113	5	quarter	CARDINAL
fsr-3295	113	6	t. fit h	ORG
fsr-3295	113	7	horizon h. feit �1	ORG
fsr-3295	113	8	approximately one year	DATE
fsr-3295	113	9	42	CARDINAL
fsr-3295	113	10	26	CARDINAL
fsr-3295	113	11	2017	CARDINAL
fsr-3295	113	12	37–54 quarter end	DATE
fsr-3295	114	1	0	CARDINAL
fsr-3295	114	2	quarter end	DATE
fsr-3295	115	1	quarter end	DATE
fsr-3295	115	2	16	CARDINAL
fsr-3295	115	3	17	CARDINAL
fsr-3295	116	1	section 4	LAW
fsr-3295	118	1	abarbanell	ORG
fsr-3295	118	2	2003a	DATE
fsr-3295	122	1	cohen	PERSON
fsr-3295	122	2	lys	PERSON
fsr-3295	122	3	2003	DATE
fsr-3295	123	1	section 4	LAW
fsr-3295	124	1	6-to-12-month	QUANTITY
fsr-3295	124	2	approximately 1,700	CARDINAL
fsr-3295	125	1	1	CARDINAL
fsr-3295	125	2	5	CARDINAL
fsr-3295	127	1	1	CARDINAL
fsr-3295	129	1	1	CARDINAL
fsr-3295	129	2	2	CARDINAL
fsr-3295	129	3	3	CARDINAL
fsr-3295	129	4	4	CARDINAL
fsr-3295	129	5	5	CARDINAL
fsr-3295	130	1	3.2	CARDINAL
fsr-3295	131	1	basu	PERSON
fsr-3295	131	2	2004	DATE
fsr-3295	131	3	2	CARDINAL
fsr-3295	131	4	0	CARDINAL
fsr-3295	131	5	1	CARDINAL
fsr-3295	131	6	1	CARDINAL
fsr-3295	132	1	2	CARDINAL
fsr-3295	133	1	1	CARDINAL
fsr-3295	133	2	6–12 month	DATE
fsr-3295	133	3	firm-quarter	DATE
fsr-3295	133	4	1 100	CARDINAL
fsr-3295	133	5	3,843	CARDINAL
fsr-3295	133	6	2 300	CARDINAL
fsr-3295	133	7	11,105 3	CARDINAL
fsr-3295	133	8	27,923 4 300	QUANTITY
fsr-3295	133	9	9,969 5 100	CARDINAL
fsr-3295	133	10	3,487	CARDINAL
fsr-3295	133	11	1,700	CARDINAL
fsr-3295	133	12	56,327	CARDINAL
fsr-3295	134	1	baird	PERSON
fsr-3295	134	2	26	CARDINAL
fsr-3295	134	3	2017	CARDINAL
fsr-3295	134	4	37–54	CARDINAL
fsr-3295	134	5	prior-quarter	DATE
fsr-3295	134	6	1	CARDINAL
fsr-3295	135	1	2	CARDINAL
fsr-3295	136	1	2	CARDINAL
fsr-3295	136	2	1	CARDINAL
fsr-3295	137	1	1	CARDINAL
fsr-3295	138	1	1	CARDINAL
fsr-3295	139	1	2	CARDINAL
fsr-3295	139	2	2	CARDINAL
fsr-3295	141	1	3	CARDINAL
fsr-3295	141	2	quarterly	DATE
fsr-3295	141	3	1997	DATE
fsr-3295	142	1	chen et al	PERSON
fsr-3295	143	1	2008).7	CARDINAL
fsr-3295	143	2	2004	DATE
fsr-3295	146	1	3	CARDINAL
fsr-3295	146	2	0	CARDINAL
fsr-3295	149	1	2	CARDINAL
fsr-3295	151	1	ach	ORG
fsr-3295	151	2	2	CARDINAL
fsr-3295	151	3	2	CARDINAL
fsr-3295	151	4	2	CARDINAL
fsr-3295	151	5	2	CARDINAL
fsr-3295	151	6	2	CARDINAL
fsr-3295	151	7	44	CARDINAL
fsr-3295	151	8	26	CARDINAL
fsr-3295	151	9	2017	CARDINAL
fsr-3295	151	10	37–54	CARDINAL
fsr-3295	152	1	3	CARDINAL
fsr-3295	152	2	0	CARDINAL
fsr-3295	155	1	ach	ORG
fsr-3295	155	2	3	CARDINAL
fsr-3295	155	3	3.3	CARDINAL
fsr-3295	156	1	weekly	DATE
fsr-3295	156	2	quarterly	DATE
fsr-3295	157	1	quarterly	DATE
fsr-3295	157	2	annual	DATE
fsr-3295	158	1	1988	DATE
fsr-3295	158	2	the third quarter of 2016	DATE
fsr-3295	159	1	non-december fiscal years	ORG
fsr-3295	160	1	1988	DATE
fsr-3295	160	2	1998	DATE
fsr-3295	160	3	1999	DATE
fsr-3295	161	1	annual	DATE
fsr-3295	161	2	1999	DATE
fsr-3295	161	3	2000	DATE
fsr-3295	162	1	1999	DATE
fsr-3295	162	2	that year	DATE
fsr-3295	163	1	4	CARDINAL
fsr-3295	163	2	4.1	CARDINAL
fsr-3295	164	1	56,898	CARDINAL
fsr-3295	164	2	2,170	CARDINAL
fsr-3295	165	1	4	CARDINAL
fsr-3295	165	2	1	CARDINAL
fsr-3295	165	3	2	CARDINAL
fsr-3295	165	4	0.5%	PERCENT
fsr-3295	166	1	1	CARDINAL
fsr-3295	167	1	3	CARDINAL
fsr-3295	167	2	ach	ORG
fsr-3295	167	3	2	CARDINAL
fsr-3295	167	4	2	CARDINAL
fsr-3295	167	5	2	CARDINAL
fsr-3295	167	6	45p	CARDINAL
fsr-3295	168	1	baird	PERSON
fsr-3295	168	2	26	CARDINAL
fsr-3295	168	3	2017	CARDINAL
fsr-3295	168	4	37–54	DATE
fsr-3295	169	1	2	CARDINAL
fsr-3295	170	1	0.00	MONEY
fsr-3295	170	2	50%	PERCENT
fsr-3295	170	3	5 cents	MONEY
fsr-3295	171	1	4	CARDINAL
fsr-3295	173	1	e. panel	PERSON
fsr-3295	174	1	8.4	CARDINAL
fsr-3295	174	2	more than 47	CARDINAL
fsr-3295	177	1	50%	PERCENT
fsr-3295	177	2	0.8	CARDINAL
fsr-3295	177	3	50%	PERCENT
fsr-3295	177	4	0.3	CARDINAL
fsr-3295	179	1	1.60	MONEY
fsr-3295	181	1	4	CARDINAL
fsr-3295	181	2	quarterly	DATE
fsr-3295	181	3	25	CARDINAL
fsr-3295	181	4	max	PERSON
fsr-3295	181	5	1	CARDINAL
fsr-3295	181	6	56,898	CARDINAL
fsr-3295	181	7	231.0	CARDINAL
fsr-3295	181	8	1.64	CARDINAL
fsr-3295	181	9	0.33	CARDINAL
fsr-3295	181	10	0.05 0.00 0.05 0.24 0.87 9.38	MONEY
fsr-3295	181	11	156.1	CARDINAL
fsr-3295	181	12	2	CARDINAL
fsr-3295	181	13	56,327	CARDINAL
fsr-3295	181	14	0.05 0.00 0.05 0.22 0.63 0.87	MONEY
fsr-3295	181	15	8.4	CARDINAL
fsr-3295	181	16	5.3 �1.5	QUANTITY
fsr-3295	181	17	0.8 0.1	CARDINAL
fsr-3295	181	18	47.5	CARDINAL
fsr-3295	181	19	4.6	CARDINAL
fsr-3295	181	20	0.7	CARDINAL
fsr-3295	181	21	15.4	CARDINAL
fsr-3295	181	22	13.5	CARDINAL
fsr-3295	181	23	2.4	CARDINAL
fsr-3295	181	24	1.0	CARDINAL
fsr-3295	181	25	4.3 33.3 5.1	QUANTITY
fsr-3295	181	26	90.5	CARDINAL
fsr-3295	181	27	4.5	CARDINAL
fsr-3295	181	28	0.7	CARDINAL
fsr-3295	181	29	0.3 0.1	CARDINAL
fsr-3295	181	30	25.9	CARDINAL
fsr-3295	181	31	15.2	CARDINAL
fsr-3295	181	32	0.9	CARDINAL
fsr-3295	181	33	34.4 5.9	CARDINAL
fsr-3295	181	34	95.7	CARDINAL
fsr-3295	181	35	4.2	CARDINAL
fsr-3295	181	36	0.8	CARDINAL
fsr-3295	181	37	0.4 0.1	CARDINAL
fsr-3295	181	38	25.4	CARDINAL
fsr-3295	181	39	2.6 �1.6 �1.3 0.0	QUANTITY
fsr-3295	181	40	1.3 1.6 2.6	QUANTITY
fsr-3295	181	41	quarterly	DATE
fsr-3295	181	42	1999	DATE
fsr-3295	181	43	2016	CARDINAL
fsr-3295	181	44	1	CARDINAL
fsr-3295	181	45	0.5%	PERCENT
fsr-3295	181	46	2	CARDINAL
fsr-3295	182	1	100	CARDINAL
fsr-3295	184	1	e. 46	PERSON
fsr-3295	184	2	26	CARDINAL
fsr-3295	184	3	2017	CARDINAL
fsr-3295	184	4	37–54	CARDINAL
fsr-3295	184	5	5	CARDINAL
fsr-3295	185	1	zero	CARDINAL
fsr-3295	186	1	8%	PERCENT
fsr-3295	186	2	zero	CARDINAL
fsr-3295	186	3	5%	PERCENT
fsr-3295	186	4	1 cent	MONEY
fsr-3295	186	5	51%	PERCENT
fsr-3295	186	6	5 cents	MONEY
fsr-3295	187	1	1.15	CARDINAL
fsr-3295	187	2	larger than	MONEY
fsr-3295	187	3	10 cents	MONEY
fsr-3295	189	1	4.2	CARDINAL
fsr-3295	190	1	richardson et al	PERSON
fsr-3295	190	2	2004	DATE
fsr-3295	191	1	quarter end	DATE
fsr-3295	193	1	richardson et al	GPE
fsr-3295	193	2	2004	DATE
fsr-3295	196	1	ach	GPE
fsr-3295	197	1	ach	ORG
fsr-3295	198	1	fig	ORG
fsr-3295	199	1	1	CARDINAL
fsr-3295	199	2	one year	DATE
fsr-3295	199	3	30 days	DATE
fsr-3295	199	4	0) of quarter end	DATE
fsr-3295	200	1	5	CARDINAL
fsr-3295	200	2	quarterly	DATE
fsr-3295	205	1	.04–.05	GPE
fsr-3295	206	1	.05–.10	PERSON
fsr-3295	206	2	0.10	CARDINAL
fsr-3295	206	3	8 5	DATE
fsr-3295	206	4	29 100%	PERCENT
fsr-3295	206	5	1.26	CARDINAL
fsr-3295	206	6	1.33	MONEY
fsr-3295	206	7	1.41 1.38 1.23 0.84 1.15	QUANTITY
fsr-3295	206	8	around zero	CARDINAL
fsr-3295	207	1	8%	PERCENT
fsr-3295	207	2	zero	CARDINAL
fsr-3295	207	3	5%	PERCENT
fsr-3295	207	4	0.01	MONEY
fsr-3295	209	1	larger than $0.10	MONEY
fsr-3295	210	1	0.5%	PERCENT
fsr-3295	211	1	47p	DATE
fsr-3295	212	1	baird	PERSON
fsr-3295	212	2	26	CARDINAL
fsr-3295	212	3	2017	CARDINAL
fsr-3295	212	4	37–54	CARDINAL
fsr-3295	213	1	quarter end	DATE
fsr-3295	217	1	4.3	CARDINAL
fsr-3295	217	2	6	CARDINAL
fsr-3295	218	1	1.4	CARDINAL
fsr-3295	218	2	0.0) cents	MONEY
fsr-3295	219	1	1	CARDINAL
fsr-3295	219	2	1999–2016	CARDINAL
fsr-3295	220	1	1-year	DATE
fsr-3295	220	2	quarter end	DATE
fsr-3295	220	3	0	CARDINAL
fsr-3295	220	4	30 days before quarter end	DATE
fsr-3295	221	1	6	CARDINAL
fsr-3295	221	2	quarterly	DATE
fsr-3295	221	3	p/n	ORG
fsr-3295	226	1	.04–.05	GPE
fsr-3295	227	1	.05–.10	PERSON
fsr-3295	227	2	0.10	CARDINAL
fsr-3295	227	3	0.014 0.000 1.26	MONEY
fsr-3295	227	4	1.41 1.38 1.23 0.84 1.15	QUANTITY
fsr-3295	227	5	0.023	CARDINAL
fsr-3295	227	6	0.020 1.76 1.72 2.14 2.21 2.13 2.20 1.88 1.98	QUANTITY
fsr-3295	227	7	0.010 0.000 1.21 1.29	MONEY
fsr-3295	227	8	0.065	CARDINAL
fsr-3295	227	9	0.020 0.84 1.01	MONEY
fsr-3295	227	10	0.39 0.65	CARDINAL
fsr-3295	227	11	quarterly	DATE
fsr-3295	230	1	48	CARDINAL
fsr-3295	230	2	26	CARDINAL
fsr-3295	230	3	2017	CARDINAL
fsr-3295	230	4	37–54	CARDINAL
fsr-3295	230	5	1.15	CARDINAL
fsr-3295	230	6	49 to 43%	PERCENT
fsr-3295	231	1	10 cents	MONEY
fsr-3295	231	2	10 cents	MONEY
fsr-3295	233	1	nearly 2-to-1	CARDINAL
fsr-3295	234	1	0.65	CARDINAL
fsr-3295	234	2	more than 1.5	CARDINAL
fsr-3295	238	1	4.4	CARDINAL
fsr-3295	242	1	ach	GPE
fsr-3295	243	1	ach	GPE
fsr-3295	245	1	3	CARDINAL
fsr-3295	246	1	7	CARDINAL
fsr-3295	247	1	3	CARDINAL
fsr-3295	248	1	7	CARDINAL
fsr-3295	248	2	51,956	CARDINAL
fsr-3295	248	3	0.002 0.004a 0.233a	QUANTITY
fsr-3295	248	4	13,647 0.005a	MONEY
fsr-3295	248	5	25,929	CARDINAL
fsr-3295	248	6	0.003 0.187a	QUANTITY
fsr-3295	249	1	12,380	CARDINAL
fsr-3295	249	2	0	CARDINAL
fsr-3295	249	3	22,143 0.002	QUANTITY
fsr-3295	249	4	3,032 0.002	QUANTITY
fsr-3295	249	5	0.002 0.056	CARDINAL
fsr-3295	249	6	10,977 0.002	QUANTITY
fsr-3295	249	7	0.007 0.154a	CARDINAL
fsr-3295	249	8	8,134	CARDINAL
fsr-3295	249	9	0.003	CARDINAL
fsr-3295	250	1	0	CARDINAL
fsr-3295	250	2	29,813	CARDINAL
fsr-3295	250	3	10,633	CARDINAL
fsr-3295	250	4	14,943	CARDINAL
fsr-3295	250	5	4,237	CARDINAL
fsr-3295	250	6	0.001	CARDINAL
fsr-3295	250	7	0.002 0.089	CARDINAL
fsr-3295	251	1	3	CARDINAL
fsr-3295	251	2	1997	DATE
fsr-3295	252	1	1%	PERCENT
fsr-3295	252	2	chen et al	PERSON
fsr-3295	253	1	2008	DATE
fsr-3295	254	1	49p	CARDINAL
fsr-3295	255	1	baird	PERSON
fsr-3295	255	2	26	CARDINAL
fsr-3295	255	3	2017	CARDINAL
fsr-3295	255	4	37–54	DATE
fsr-3295	255	5	chen et al	PERSON
fsr-3295	256	1	2008	DATE
fsr-3295	258	1	3	CARDINAL
fsr-3295	258	2	zero	CARDINAL
fsr-3295	259	1	zero	CARDINAL
fsr-3295	262	1	7	CARDINAL
fsr-3295	266	1	7	CARDINAL
fsr-3295	266	2	prior-quarter	DATE
fsr-3295	268	1	7	CARDINAL
fsr-3295	268	2	22,143	CARDINAL
fsr-3295	269	1	0.002	CARDINAL
fsr-3295	269	2	zero	CARDINAL
fsr-3295	271	1	0.205	CARDINAL
fsr-3295	275	1	zero	CARDINAL
fsr-3295	276	1	7	CARDINAL
fsr-3295	276	2	29,813	CARDINAL
fsr-3295	277	1	0.002	CARDINAL
fsr-3295	279	1	0.231	CARDINAL
fsr-3295	281	1	zero	CARDINAL
fsr-3295	282	1	zero	CARDINAL
fsr-3295	283	1	7	CARDINAL
fsr-3295	284	1	50	CARDINAL
fsr-3295	284	2	26	CARDINAL
fsr-3295	284	3	2017	CARDINAL
fsr-3295	284	4	37–54 5	DATE
fsr-3295	295	1	first	ORDINAL
fsr-3295	300	1	almost 2 to 1	CARDINAL
fsr-3295	301	1	more than 1.5 to 1	CARDINAL
fsr-3295	311	1	baird	PERSON
fsr-3295	311	2	26	CARDINAL
fsr-3295	311	3	2017	CARDINAL
fsr-3295	311	4	37–54	DATE
fsr-3295	311	5	1	CARDINAL
fsr-3295	311	6	3	CARDINAL
fsr-3295	311	7	b. 2	PERSON
fsr-3295	312	1	al	PERSON
fsr-3295	313	1	2002	DATE
fsr-3295	313	2	1997	DATE
fsr-3295	313	3	2001	DATE
fsr-3295	314	1	al	PERSON
fsr-3295	314	2	2006	DATE
fsr-3295	315	1	al	PERSON
fsr-3295	315	2	1999	DATE
fsr-3295	315	3	kasznick	GPE
fsr-3295	315	4	mcnichols	ORG
fsr-3295	315	5	2002	DATE
fsr-3295	315	6	matsumoto	PERSON
fsr-3295	315	7	2002	DATE
fsr-3295	316	1	3	CARDINAL
fsr-3295	316	2	2006	DATE
fsr-3295	317	1	4	CARDINAL
fsr-3295	317	2	1	CARDINAL
fsr-3295	317	3	2	CARDINAL
fsr-3295	317	4	3	CARDINAL
fsr-3295	317	5	4	CARDINAL
fsr-3295	317	6	5	CARDINAL
fsr-3295	318	1	3	CARDINAL
fsr-3295	318	2	zero	CARDINAL
fsr-3295	319	1	5	CARDINAL
fsr-3295	319	2	4	CARDINAL
fsr-3295	320	1	6	CARDINAL
fsr-3295	321	1	3	CARDINAL
fsr-3295	321	2	quarterly	DATE
fsr-3295	321	3	quarterly	DATE
fsr-3295	324	1	8)	CARDINAL
fsr-3295	324	2	111	CARDINAL
fsr-3295	324	3	8	CARDINAL
fsr-3295	324	4	7	CARDINAL
fsr-3295	325	1	abarbanell	ORG
fsr-3295	325	2	j., & bernard	ORG
fsr-3295	325	3	1992	DATE
fsr-3295	327	1	47, 1181–1207	DATE
fsr-3295	328	1	abarbanell	ORG
fsr-3295	328	2	j., & lehavy	ORG
fsr-3295	328	3	r.	NORP
fsr-3295	328	4	2003a	DATE
fsr-3295	330	1	41	CARDINAL
fsr-3295	330	2	1–31	CARDINAL
fsr-3295	331	1	abarbanell	ORG
fsr-3295	331	2	j., & lehavy	ORG
fsr-3295	331	3	r.	NORP
fsr-3295	331	4	2003b	DATE
fsr-3295	334	1	36	CARDINAL
fsr-3295	334	2	105–146	CARDINAL
fsr-3295	335	1	agrawal, a., & chen	ORG
fsr-3295	335	2	m. (	PERSON
fsr-3295	335	3	2006	DATE
fsr-3295	337	1	american	NORP
fsr-3295	337	2	annual	DATE
fsr-3295	338	1	ali, a.	PERSON
fsr-3295	338	2	klein	GPE
fsr-3295	338	3	a., & rosenfeld	ORG
fsr-3295	338	4	j.	PERSON
fsr-3295	338	5	1992	DATE
fsr-3295	339	1	annual	DATE
fsr-3295	340	1	67	CARDINAL
fsr-3295	340	2	183–198	CARDINAL
fsr-3295	341	1	d., & hayn	ORG
fsr-3295	341	2	2002	DATE
fsr-3295	343	1	33	DATE
fsr-3295	343	2	173	CARDINAL
fsr-3295	344	1	basu	PERSON
fsr-3295	344	2	s. & markov	ORG
fsr-3295	344	3	s.	PERSON
fsr-3295	344	4	2004	DATE
fsr-3295	346	1	journal of accounting & economics	ORG
fsr-3295	346	2	38	DATE
fsr-3295	346	3	171	CARDINAL
fsr-3295	347	1	bradshaw	PERSON
fsr-3295	347	2	m. t.	PERSON
fsr-3295	347	3	richardson	GPE
fsr-3295	347	4	s. a.	PERSON
fsr-3295	347	5	& sloan	PERSON
fsr-3295	347	6	r. g.	PERSON
fsr-3295	347	7	2006	DATE
fsr-3295	349	1	42	DATE
fsr-3295	349	2	53–85	CARDINAL
fsr-3295	350	1	brous	ORG
fsr-3295	350	2	p. a.	PERSON
fsr-3295	351	1	1992	DATE
fsr-3295	353	1	the journal of finance	ORG
fsr-3295	353	2	47	DATE
fsr-3295	353	3	1517–1536	CARDINAL
fsr-3295	354	1	brous	ORG
fsr-3295	354	2	p. a.	ORG
fsr-3295	354	3	1993	DATE
fsr-3295	356	1	journal of financial economics	ORG
fsr-3295	356	2	33	DATE
fsr-3295	356	3	201–225	CARDINAL
fsr-3295	356	4	2001	DATE
fsr-3295	358	1	journal of accounting research	ORG
fsr-3295	358	2	39	CARDINAL
fsr-3295	358	3	221–241	CARDINAL
fsr-3295	359	1	burgstahler	ORG
fsr-3295	359	2	d., & dichev	ORG
fsr-3295	359	3	i. (1997	ORG
fsr-3295	361	1	24	CARDINAL
fsr-3295	361	2	99	CARDINAL
fsr-3295	361	3	52	CARDINAL
fsr-3295	361	4	26	CARDINAL
fsr-3295	361	5	2017	CARDINAL
fsr-3295	361	6	37–54	CARDINAL
fsr-3295	361	7	k. c., & lang	PERSON
fsr-3295	361	8	l. h.	PERSON
fsr-3295	361	9	1991	DATE
fsr-3295	363	1	29	CARDINAL
fsr-3295	363	2	150	CARDINAL
fsr-3295	364	1	chen, k., ying, z., zhang, h., & zhao	PERSON
fsr-3295	364	2	2008	DATE
fsr-3295	366	1	biometrika	PERSON
fsr-3295	366	2	95	CARDINAL
fsr-3295	366	3	107	CARDINAL
fsr-3295	367	1	cohen	PERSON
fsr-3295	367	2	d., & lys	ORG
fsr-3295	367	3	2003	DATE
fsr-3295	369	1	36	CARDINAL
fsr-3295	369	2	147	CARDINAL
fsr-3295	370	1	j.	PERSON
fsr-3295	370	2	i., & wysocki	ORG
fsr-3295	370	3	2006	DATE
fsr-3295	372	1	23	CARDINAL
fsr-3295	372	2	593	CARDINAL
fsr-3295	373	1	cowen, a.	ORG
fsr-3295	373	2	2006	DATE
fsr-3295	375	1	41	CARDINAL
fsr-3295	375	2	119	CARDINAL
fsr-3295	376	1	das, s.	ORG
fsr-3295	376	2	levine	PERSON
fsr-3295	376	3	1998	DATE
fsr-3295	378	1	73	CARDINAL
fsr-3295	378	2	277	CARDINAL
fsr-3295	379	1	degeorge, f.	PERSON
fsr-3295	379	2	jayendu	PERSON
fsr-3295	379	3	p., & zeckhauser	ORG
fsr-3295	379	4	r.	PERSON
fsr-3295	379	5	1999	DATE
fsr-3295	381	1	the journal of business	ORG
fsr-3295	381	2	72	DATE
fsr-3295	381	3	1	CARDINAL
fsr-3295	381	4	dreman	PERSON
fsr-3295	381	5	d. n., & berry	PERSON
fsr-3295	381	6	m. a.	PERSON
fsr-3295	381	7	1995	DATE
fsr-3295	383	1	financial analysts journal	ORG
fsr-3295	383	2	51	CARDINAL
fsr-3295	383	3	30–41	CARDINAL
fsr-3295	384	1	dreman	PERSON
fsr-3295	384	2	d. n., & berry	PERSON
fsr-3295	384	3	m. a.	PERSON
fsr-3295	384	4	1995	DATE
fsr-3295	386	1	51	CARDINAL
fsr-3295	386	2	21	DATE
fsr-3295	387	1	a., & nathan	ORG
fsr-3295	387	2	s. (1995	ORG
fsr-3295	389	1	12	CARDINAL
fsr-3295	389	2	131	CARDINAL
fsr-3295	390	1	j. c., &	PERSON
fsr-3295	390	2	s. r.	PERSON
fsr-3295	390	3	1999	DATE
fsr-3295	392	1	54	DATE
fsr-3295	392	2	1777–1797	DATE
fsr-3295	393	1	francis	PERSON
fsr-3295	393	2	j., & philbrick	ORG
fsr-3295	393	3	1993	DATE
fsr-3295	395	1	journal of accounting research	ORG
fsr-3295	395	2	31	CARDINAL
fsr-3295	395	3	216	CARDINAL
fsr-3295	396	1	fried, d., & givoly	ORG
fsr-3295	396	2	1982	DATE
fsr-3295	398	1	journal of accounting & economics	ORG
fsr-3295	398	2	4	CARDINAL
fsr-3295	398	3	85	DATE
fsr-3295	399	1	kang	PERSON
fsr-3295	399	2	s.	PERSON
fsr-3295	399	3	j., & sivaramakrishnan	ORG
fsr-3295	399	4	1994	DATE
fsr-3295	401	1	journal of accounting research	ORG
fsr-3295	401	2	32	CARDINAL
fsr-3295	401	3	103–112	CARDINAL
fsr-3295	402	1	kasznik	PERSON
fsr-3295	402	2	r., & mcnichols	ORG
fsr-3295	402	3	m. (2002	PERSON
fsr-3295	405	1	journal of accounting research	ORG
fsr-3295	405	2	40	DATE
fsr-3295	405	3	727	CARDINAL
fsr-3295	406	1	lin, h., & mcnichols	ORG
fsr-3295	406	2	m.	PERSON
fsr-3295	406	3	1998	DATE
fsr-3295	408	1	25	DATE
fsr-3295	408	2	101	DATE
fsr-3295	408	3	ljungqvist	PERSON
fsr-3295	408	4	marston, f.	PERSON
fsr-3295	408	5	starks	PERSON
fsr-3295	408	6	l.	GPE
fsr-3295	408	7	wei	PERSON
fsr-3295	408	8	2007	DATE
fsr-3295	410	1	journal of financial economics	ORG
fsr-3295	410	2	85	DATE
fsr-3295	410	3	420	CARDINAL
fsr-3295	411	1	matsumoto	PERSON
fsr-3295	411	2	2002	DATE
fsr-3295	413	1	77	DATE
fsr-3295	413	2	483	CARDINAL
fsr-3295	414	1	r., & womack	ORG
fsr-3295	415	1	1999	DATE
fsr-3295	417	1	12	CARDINAL
fsr-3295	417	2	653	CARDINAL
fsr-3295	418	1	1988	DATE
fsr-3295	420	1	journal of accounting & economics	ORG
fsr-3295	420	2	10, 1988	DATE
fsr-3295	421	1	philbrick	PERSON
fsr-3295	421	2	d. r.	NORP
fsr-3295	421	3	w. e. (	PERSON
fsr-3295	421	4	1991	DATE
fsr-3295	423	1	journal of accounting research	ORG
fsr-3295	423	2	29	CARDINAL
fsr-3295	423	3	397	CARDINAL
fsr-3295	424	1	portnoy, s., & koenker	PERSON
fsr-3295	424	2	r.	PERSON
fsr-3295	424	3	1997	DATE
fsr-3295	426	1	12	CARDINAL
fsr-3295	426	2	279	CARDINAL
fsr-3295	427	1	raedy	ORG
fsr-3295	427	2	j.	PERSON
fsr-3295	427	3	2006	DATE
fsr-3295	429	1	23	CARDINAL
fsr-3295	429	2	291	CARDINAL
fsr-3295	430	1	s.	GPE
fsr-3295	430	2	rock	GPE
fsr-3295	430	3	s., & shane	ORG
fsr-3295	430	4	2005	DATE
fsr-3295	433	1	21	CARDINAL
fsr-3295	433	2	185	CARDINAL
fsr-3295	434	1	richardson	GPE
fsr-3295	434	2	s.	PERSON
fsr-3295	434	3	teoh	PERSON
fsr-3295	434	4	s., & wysocki	ORG
fsr-3295	434	5	2004	DATE
fsr-3295	436	1	21	CARDINAL
fsr-3295	436	2	885	CARDINAL
fsr-3295	436	3	p., & brous	ORG
fsr-3295	436	4	2001	DATE
fsr-3295	438	1	journal of accounting research	ORG
fsr-3295	438	2	39	DATE
fsr-3295	438	3	387	CARDINAL
fsr-3295	438	4	53p	DATE
fsr-3295	439	1	baird	PERSON
fsr-3295	439	2	26	CARDINAL
fsr-3295	439	3	2017	CARDINAL
fsr-3295	439	4	37–54	CARDINAL
fsr-3295	439	5	d., & sloan	ORG
fsr-3295	439	6	r.	PERSON
fsr-3295	439	7	2002	DATE
fsr-3295	441	1	7	CARDINAL
fsr-3295	441	2	289–312	CARDINAL
fsr-3295	442	1	conover	GPE
fsr-3295	442	2	c., & lancaster	ORG
fsr-3295	442	3	c. (2008	GPE
fsr-3295	444	1	journal of banking & finance	ORG
fsr-3295	444	2	32	CARDINAL
fsr-3295	444	3	820	CARDINAL
fsr-3295	445	1	walker	ORG
fsr-3295	445	2	m., & claasen	ORG
fsr-3295	445	3	2006	DATE
fsr-3295	447	1	15	CARDINAL
fsr-3295	447	2	315	CARDINAL
fsr-3295	448	1	54	CARDINAL
fsr-3295	448	2	26	CARDINAL
fsr-3295	448	3	2017	CARDINAL
fsr-3295	448	4	37–54	DATE