id	sid	eid	entity	type
fsr-3820	1	1	6(2	CARDINAL
fsr-3820	1	2	141-1.50	CARDINAL
fsr-3820	1	3	0 1997	DATE
fsr-3820	1	4	jai press inc	ORG
fsr-3820	1	5	1057-0810	DATE
fsr-3820	3	1	julie a.b.	PERSON
fsr-3820	3	2	cagle gary e. porter	PERSON
fsr-3820	3	3	otherfinancial	ORG
fsr-3820	5	1	more than 20%	PERCENT
fsr-3820	5	2	about 7%	PERCENT
fsr-3820	5	3	i. introduction	PERSON
fsr-3820	6	1	ini	PERSON
fsr-3820	6	2	24%	PERCENT
fsr-3820	6	3	1992	DATE
fsr-3820	6	4	29%	PERCENT
fsr-3820	6	5	1993	DATE
fsr-3820	6	6	brumbaugh, & kleidon, 1994)	ORG
fsr-3820	6	7	7%	PERCENT
fsr-3820	6	8	the mid-1980s	DATE
fsr-3820	6	9	alli	ORG
fsr-3820	6	10	yau, & yung, 1994	ORG
fsr-3820	7	1	ots	ORG
fsr-3820	7	2	fdic	ORG
fsr-3820	7	3	january 1, 1995	DATE
fsr-3820	9	1	first	ORDINAL
fsr-3820	9	2	julie a.b.	PERSON
fsr-3820	9	3	cagle l	ORG
fsr-3820	9	4	xavier university	ORG
fsr-3820	9	5	cincinnati	GPE
fsr-3820	9	6	oh 45207	DATE
fsr-3820	10	1	gary e. porter l	PERSON
fsr-3820	10	2	university of central florida	ORG
fsr-3820	10	3	orlando	GPE
fsr-3820	10	4	32816	DATE
fsr-3820	11	1	142	CARDINAL
fsr-3820	11	2	6(2	CARDINAL
fsr-3820	11	3	1997	DATE
fsr-3820	12	1	one year	DATE
fsr-3820	14	1	ibbotson	ORG
fsr-3820	14	2	62	CARDINAL
fsr-3820	14	3	1994	DATE
fsr-3820	26	1	first	ORDINAL
fsr-3820	30	1	1972	DATE
fsr-3820	32	1	3 to 5 years	DATE
fsr-3820	32	2	cordell	GPE
fsr-3820	32	3	macdonald, & wohar	ORG
fsr-3820	32	4	1993	DATE
fsr-3820	33	1	143	CARDINAL
fsr-3820	36	1	masulis	ORG
fsr-3820	36	2	1987	DATE
fsr-3820	38	1	one year	DATE
fsr-3820	38	2	vie & unal	ORG
fsr-3820	38	3	1993	DATE
fsr-3820	39	1	5%	PERCENT
fsr-3820	39	2	15%-25%	PERCENT
fsr-3820	39	3	aharony	ORG
fsr-3820	39	4	falk, & linn	ORG
fsr-3820	39	5	1996	DATE
fsr-3820	40	1	aharony	ORG
fsr-3820	40	2	39%	PERCENT
fsr-3820	40	3	5%	PERCENT
fsr-3820	40	4	dunham	PERSON
fsr-3820	40	5	1985	DATE
fsr-3820	40	6	direc tors	PERSON
fsr-3820	40	7	20%	PERCENT
fsr-3820	42	1	masulis	ORG
fsr-3820	42	2	1987	DATE
fsr-3820	42	3	evi	NORP
fsr-3820	42	4	1976-1983	DATE
fsr-3820	44	1	5.61%	PERCENT
fsr-3820	45	1	the 1980s	DATE
fsr-3820	46	1	simons	GPE
fsr-3820	46	2	1992	DATE
fsr-3820	46	3	55	CARDINAL
fsr-3820	46	4	new england	ORG
fsr-3820	46	5	the period 1983-1990	DATE
fsr-3820	47	1	cordell	PERSON
fsr-3820	47	2	1993	DATE
fsr-3820	48	1	simon	PERSON
fsr-3820	51	1	organi	ORG
fsr-3820	52	1	15%	PERCENT
fsr-3820	52	2	simons	GPE
fsr-3820	52	3	1992	DATE
fsr-3820	55	1	144	CARDINAL
fsr-3820	55	2	6(2	CARDINAL
fsr-3820	55	3	1997	DATE
fsr-3820	56	1	1993	DATE
fsr-3820	56	2	287	CARDINAL
fsr-3820	56	3	1980-1988	DATE
fsr-3820	57	1	5%	PERCENT
fsr-3820	61	1	aharony	ORG
fsr-3820	62	1	1996	DATE
fsr-3820	63	1	100	CARDINAL
fsr-3820	63	2	between january 1984	DATE
fsr-3820	63	3	june 1987	DATE
fsr-3820	65	1	6.5%	PERCENT
fsr-3820	69	1	ibbotson	ORG
fsr-3820	69	2	1994	DATE
fsr-3820	71	1	megginson & weiss	ORG
fsr-3820	71	2	1991	DATE
fsr-3820	71	3	muscarella & vetsuypens	ORG
fsr-3820	71	4	1987	DATE
fsr-3820	71	5	barry & brown	ORG
fsr-3820	71	6	1984	DATE
fsr-3820	71	7	megginson & weiss	ORG
fsr-3820	71	8	1991	DATE
fsr-3820	71	9	carter & manaster,	ORG
fsr-3820	71	10	1990	DATE
fsr-3820	71	11	logue	ORG
fsr-3820	71	12	1973	DATE
fsr-3820	71	13	mcdonald & fisher	ORG
fsr-3820	71	14	1972	DATE
fsr-3820	71	15	1984	DATE
fsr-3820	73	1	alli	ORG
fsr-3820	73	2	yau	PERSON
fsr-3820	73	3	1994	DATE
fsr-3820	74	1	7%	PERCENT
fsr-3820	74	2	5%	PERCENT
fsr-3820	77	1	one	CARDINAL
fsr-3820	78	1	yau	PERSON
fsr-3820	78	2	1994	DATE
fsr-3820	79	1	asymmetric informa tion	PERSON
fsr-3820	81	1	polonchek	GPE
fsr-3820	81	2	slovin	PERSON
fsr-3820	81	3	145	CARDINAL
fsr-3820	81	4	1989	DATE
fsr-3820	82	1	informa tion	PERSON
fsr-3820	84	1	the period january 1982 through december 1994	DATE
fsr-3820	85	1	moody’s bank	ORG
fsr-3820	86	1	ots	ORG
fsr-3820	87	1	moody’s bank	ORG
fsr-3820	88	1	6021	CARDINAL
fsr-3820	88	2	6022	DATE
fsr-3820	88	3	6035	DATE
fsr-3820	88	4	6036	DATE
fsr-3820	92	1	tory	NORP
fsr-3820	94	1	two	CARDINAL
fsr-3820	96	1	two	CARDINAL
fsr-3820	98	1	1	CARDINAL
fsr-3820	98	2	3	CARDINAL
fsr-3820	98	3	+ 82	DATE
fsr-3820	98	4	1	CARDINAL
fsr-3820	98	5	the first day	DATE
fsr-3820	98	6	i.	PERSON
fsr-3820	98	7	1	CARDINAL
fsr-3820	98	8	0	CARDINAL
fsr-3820	100	1	years	DATE
fsr-3820	101	1	146	CARDINAL
fsr-3820	101	2	6(2	CARDINAL
fsr-3820	101	3	1997	DATE
fsr-3820	101	4	1	CARDINAL
fsr-3820	101	5	15	CARDINAL
fsr-3820	101	6	the year	DATE
fsr-3820	101	7	0	CARDINAL
fsr-3820	103	1	daily	DATE
fsr-3820	103	2	first	ORDINAL
fsr-3820	103	3	20 trading days	DATE
fsr-3820	104	1	vola	ORG
fsr-3820	106	1	between the year	DATE
fsr-3820	106	2	the year	DATE
fsr-3820	106	3	moody’s bunk	ORG
fsr-3820	107	1	1990	DATE
fsr-3820	109	1	carter	PERSON
fsr-3820	109	2	megginson	GPE
fsr-3820	109	3	1991	DATE
fsr-3820	110	1	15	CARDINAL
fsr-3820	110	2	thirteen	CARDINAL
fsr-3820	111	1	each year	DATE
fsr-3820	111	2	15	CARDINAL
fsr-3820	113	1	1991	DATE
fsr-3820	113	2	moody’s bank	ORG
fsr-3820	113	3	years	DATE
fsr-3820	115	1	the 20 days	DATE
fsr-3820	115	2	the first day	DATE
fsr-3820	115	3	days	DATE
fsr-3820	115	4	day 0	DATE
fsr-3820	115	5	the first day	DATE
fsr-3820	116	1	the first day	DATE
fsr-3820	116	2	20 days	DATE
fsr-3820	117	1	the first day	DATE
fsr-3820	118	1	beatty	PERSON
fsr-3820	118	2	1986	DATE
fsr-3820	118	3	ini	PERSON
fsr-3820	118	4	less than 0.1%	PERCENT
fsr-3820	119	1	2	CARDINAL
fsr-3820	120	1	two	CARDINAL
fsr-3820	122	1	1	CARDINAL
fsr-3820	125	1	zero	CARDINAL
fsr-3820	125	2	1%	PERCENT
fsr-3820	126	1	aharony	ORG
fsr-3820	126	2	1996	DATE
fsr-3820	126	3	alli	ORG
fsr-3820	126	4	1994	DATE
fsr-3820	126	5	maksimovic & unal	ORG
fsr-3820	126	6	1993	DATE
fsr-3820	127	1	7.0%	PERCENT
fsr-3820	127	2	5.7%	PERCENT
fsr-3820	127	3	0.5 1	DATE
fsr-3820	128	1	147	CARDINAL
fsr-3820	128	2	1	CARDINAL
fsr-3820	128	3	152	CARDINAL
fsr-3820	128	4	between 1982 and 1994	DATE
fsr-3820	128	5	15.2	CARDINAL
fsr-3820	128	6	119	CARDINAL
fsr-3820	128	7	33	CARDINAL
fsr-3820	128	8	107	CARDINAL
fsr-3820	128	9	45 age	DATE
fsr-3820	128	10	38 44	DATE
fsr-3820	128	11	15	CARDINAL
fsr-3820	128	12	33	CARDINAL
fsr-3820	128	13	4	CARDINAL
fsr-3820	128	14	millions	CARDINAL
fsr-3820	128	15	$1,940 $1,181 $	MONEY
fsr-3820	128	16	4,681	MONEY
fsr-3820	128	17	1,157	MONEY
fsr-3820	128	18	3,805	MONEY
fsr-3820	128	19	$424 $486 $274 $486 $215	MONEY
fsr-3820	128	20	millions	CARDINAL
fsr-3820	129	1	20.3	MONEY
fsr-3820	129	2	$21.02 $17.71 $21.96 $16.38 median $9.00 $9.53 $	MONEY
fsr-3820	129	3	6.60	MONEY
fsr-3820	129	4	7.10	MONEY
fsr-3820	129	5	6.6%	PERCENT
fsr-3820	129	6	6.9%	PERCENT
fsr-3820	129	7	5.4%	PERCENT
fsr-3820	129	8	7.0%	PERCENT
fsr-3820	129	9	5.7%	PERCENT
fsr-3820	129	10	7.47	CARDINAL
fsr-3820	129	11	7.10	CARDINAL
fsr-3820	129	12	2.62	CARDINAL
fsr-3820	129	13	7.02	CARDINAL
fsr-3820	130	1	3.10)%	CARDINAL
fsr-3820	130	2	2.2%	PERCENT
fsr-3820	130	3	2.3%	PERCENT
fsr-3820	130	4	1.5%	PERCENT
fsr-3820	130	5	2.6%	PERCENT
fsr-3820	130	6	1.8%	PERCENT
fsr-3820	130	7	ho	PERSON
fsr-3820	130	8	first day	DATE
fsr-3820	133	1	1%	PERCENT
fsr-3820	133	2	one	CARDINAL
fsr-3820	134	1	1.5%	PERCENT
fsr-3820	135	1	0.49	CARDINAL
fsr-3820	136	1	1.3%	PERCENT
fsr-3820	137	1	0.51	CARDINAL
fsr-3820	137	2	2	CARDINAL
fsr-3820	137	3	reputa tion	PERSON
fsr-3820	140	1	10%	PERCENT
fsr-3820	140	2	1.50	CARDINAL
fsr-3820	141	1	1%	PERCENT
fsr-3820	141	2	3.44	CARDINAL
fsr-3820	141	3	3.32	CARDINAL
fsr-3820	142	1	2	CARDINAL
fsr-3820	142	2	0.5 1	DATE
fsr-3820	142	3	0.0001	CARDINAL
fsr-3820	143	1	1%	PERCENT
fsr-3820	143	2	2.56	CARDINAL
fsr-3820	146	1	1	CARDINAL
fsr-3820	148	1	1980	DATE
fsr-3820	150	1	148	CARDINAL
fsr-3820	150	2	6(2	CARDINAL
fsr-3820	150	3	1997	DATE
fsr-3820	150	4	2	CARDINAL
fsr-3820	150	5	119	CARDINAL
fsr-3820	150	6	1982 through 1994	DATE
fsr-3820	150	7	n a&r2	ORG
fsr-3820	150	8	107	CARDINAL
fsr-3820	150	9	60	CARDINAL
fsr-3820	150	10	1 0.049	CARDINAL
fsr-3820	150	11	3.44 0.1037	CARDINAL
fsr-3820	150	12	.33	ORG
fsr-3820	150	13	0.22	CARDINAL
fsr-3820	151	1	3.32	CARDINAL
fsr-3820	152	1	0.0037	CARDINAL
fsr-3820	152	2	2 0.029	CARDINAL
fsr-3820	152	3	3.51 0.0959	CARDINAL
fsr-3820	152	4	0.85	CARDINAL
fsr-3820	152	5	0.04	CARDINAL
fsr-3820	152	6	3.37	CARDINAL
fsr-3820	152	7	0.0037	CARDINAL
fsr-3820	152	8	152	CARDINAL
fsr-3820	152	9	1982 through 1994	DATE
fsr-3820	152	10	adj r2	ORG
fsr-3820	152	11	107	CARDINAL
fsr-3820	152	12	3.30 0.1001	CARDINAL
fsr-3820	152	13	1.74	CARDINAL
fsr-3820	153	1	0.004	CARDINAL
fsr-3820	153	2	1.42	CARDINAL
fsr-3820	153	3	.036	CARDINAL
fsr-3820	153	4	0.39	CARDINAL
fsr-3820	153	5	3.29	CARDINAL
fsr-3820	154	1	0.0010	CARDINAL
fsr-3820	154	2	2 0.012	MONEY
fsr-3820	154	3	0.001 0.000	CARDINAL
fsr-3820	154	4	3.41 0.0826	CARDINAL
fsr-3820	154	5	0.58	CARDINAL
fsr-3820	154	6	0.06	CARDINAL
fsr-3820	154	7	0.12	CARDINAL
fsr-3820	155	1	3.87	CARDINAL
fsr-3820	156	1	0.0022	CARDINAL
fsr-3820	156	2	1%	PERCENT
fsr-3820	157	1	one	CARDINAL
fsr-3820	158	1	10%	PERCENT
fsr-3820	158	2	one	CARDINAL
fsr-3820	159	1	close of first day	DATE
fsr-3820	159	2	crsp	PERSON
fsr-3820	159	3	nn day	DATE
fsr-3820	160	1	0	CARDINAL
fsr-3820	162	1	age = year of 1po year of e%ablishment	DATE
fsr-3820	163	1	year	DATE
fsr-3820	163	2	0	CARDINAL
fsr-3820	164	1	first	ORDINAL
fsr-3820	164	2	20	CARDINAL
fsr-3820	164	3	the day	DATE
fsr-3820	165	1	heternskeda&tlcrty	ORG
fsr-3820	165	2	8	CARDINAL
fsr-3820	165	3	1	CARDINAL
fsr-3820	167	1	1980	DATE
fsr-3820	170	1	a. conversion	PERSON
fsr-3820	173	1	yau	PERSON
fsr-3820	173	2	1994	DATE
fsr-3820	174	1	vi	PERSON
fsr-3820	175	1	1982 through 1994	DATE
fsr-3820	175	2	approximately 7%	PERCENT
fsr-3820	176	1	149	CARDINAL
fsr-3820	180	1	cyndi mcdonald	PERSON
fsr-3820	180	2	james wansley	PERSON
fsr-3820	180	3	charlene sullivan	PERSON
fsr-3820	181	1	john callahan	PERSON
fsr-3820	182	1	aharony	ORG
fsr-3820	182	2	j., falk, h., & lin	ORG
fsr-3820	184	1	2(3	CARDINAL
fsr-3820	184	2	301	CARDINAL
fsr-3820	185	1	alli	ORG
fsr-3820	185	2	yau	PERSON
fsr-3820	185	3	j., & yung	ORG
fsr-3820	185	4	1994	DATE
fsr-3820	187	1	21	CARDINAL
fsr-3820	187	2	1023-1030	CARDINAL
fsr-3820	188	1	barth	PERSON
fsr-3820	188	2	j.r.	GPE
fsr-3820	188	3	b., jr.	PERSON
fsr-3820	188	4	& kleidon	GPE
fsr-3820	188	5	a.w.	GPE
fsr-3820	188	6	1994	DATE
fsr-3820	190	1	july-august	DATE
fsr-3820	190	2	43	CARDINAL
fsr-3820	191	1	barry	GPE
fsr-3820	191	2	c.b.	GPE
fsr-3820	191	3	1984	DATE
fsr-3820	193	1	journal of financial economics	ORG
fsr-3820	193	2	12(2	DATE
fsr-3820	193	3	283	CARDINAL
fsr-3820	194	1	beatty	GPE
fsr-3820	194	2	r.p.	GPE
fsr-3820	194	3	j.r.	GPE
fsr-3820	194	4	1986	DATE
fsr-3820	196	1	journal of financial economics	ORG
fsr-3820	196	2	15,213	CARDINAL
fsr-3820	197	1	carter	PERSON
fsr-3820	197	2	r., & manaster	ORG
fsr-3820	197	3	s. (1990	ORG
fsr-3820	199	1	45	CARDINAL
fsr-3820	199	2	1045-1067	CARDINAL
fsr-3820	200	1	cordell	PERSON
fsr-3820	200	2	l., macdonald	PERSON
fsr-3820	200	3	m.	PERSON
fsr-3820	200	4	1993	DATE
fsr-3820	202	1	36,719	CARDINAL
fsr-3820	203	1	dunham	GPE
fsr-3820	203	2	1985	DATE
fsr-3820	205	1	new england economic review	ORG
fsr-3820	205	2	january/february	DATE
fsr-3820	205	3	3	CARDINAL
fsr-3820	206	1	ibbotson	PERSON
fsr-3820	206	2	r.g.	GPE
fsr-3820	206	3	j.l.	GPE
fsr-3820	206	4	j.r.	GPE
fsr-3820	206	5	1994	DATE
fsr-3820	208	1	6,66	CARDINAL
fsr-3820	209	1	g.p.	GPE
fsr-3820	209	2	1972	DATE
fsr-3820	212	1	university of cincinnati	ORG
fsr-3820	212	2	41(2	CARDINAL
fsr-3820	212	3	275	CARDINAL
fsr-3820	213	1	logue	PERSON
fsr-3820	213	2	d. (	GPE
fsr-3820	213	3	1973	DATE
fsr-3820	214	1	1965-1969	DATE
fsr-3820	215	1	journal of financial	ORG
fsr-3820	215	2	8	CARDINAL
fsr-3820	215	3	91102	DATE
fsr-3820	216	1	1993	DATE
fsr-3820	218	1	158	CARDINAL
fsr-3820	218	2	1659	CARDINAL
fsr-3820	219	1	masulis	ORG
fsr-3820	219	2	r.w.	GPE
fsr-3820	219	3	1987	DATE
fsr-3820	221	1	journal of financial economics	ORG
fsr-3820	222	1	mcdonald	ORG
fsr-3820	222	2	j., & fisher	ORG
fsr-3820	222	3	a.	PERSON
fsr-3820	222	4	1972	DATE
fsr-3820	224	1	27	CARDINAL
fsr-3820	224	2	97 102	CARDINAL
fsr-3820	225	1	k.	PERSON
fsr-3820	225	2	1991	DATE
fsr-3820	227	1	46	DATE
fsr-3820	227	2	879	CARDINAL
fsr-3820	228	1	muscarella	PERSON
fsr-3820	228	2	c.j.	GPE
fsr-3820	228	3	m.r.	GPE
fsr-3820	228	4	1989	DATE
fsr-3820	230	1	journal of financial economics	ORG
fsr-3820	230	2	24(l	DATE
fsr-3820	230	3	125	CARDINAL
fsr-3820	231	1	polonchek	GPE
fsr-3820	231	2	j., slovin	ORG
fsr-3820	231	3	m., & sushka	ORG
fsr-3820	231	4	m. (1989)	ORG
fsr-3820	233	1	13,443	CARDINAL
fsr-3820	234	1	j.r.	GPE
fsr-3820	234	2	1984	DATE
fsr-3820	235	1	1980	DATE
fsr-3820	236	1	journal of business	ORG
fsr-3820	236	2	.57(2	GPE
fsr-3820	236	3	215-240	CARDINAL
fsr-3820	237	1	150	CARDINAL
fsr-3820	237	2	6(2	CARDINAL
fsr-3820	237	3	1997	DATE
fsr-3820	237	4	1992	DATE
fsr-3820	239	1	march-april	DATE
fsr-3820	239	2	4553	CARDINAL
fsr-3820	241	1	1980	DATE
fsr-3820	243	1	econometrica	PERSON
fsr-3820	243	2	48,817-838	QUANTITY