id	sid	eid	entity	type
fsr-3868	2	1	andrew saporoschenkoa	PERSON
fsr-3868	2	2	university of akron	ORG
fsr-3868	2	3	akron	GPE
fsr-3868	2	4	oh 44325-4803	DATE
fsr-3868	2	5	four	CARDINAL
fsr-3868	7	1	1999	DATE
fsr-3868	7	2	science inc.	ORG
fsr-3868	9	1	1	CARDINAL
fsr-3868	11	1	vita nelson	PERSON
fsr-3868	16	1	a. saporoschenko	PERSON
fsr-3868	16	2	7	CARDINAL
fsr-3868	16	3	1998	DATE
fsr-3868	17	1	273–289	CARDINAL
fsr-3868	17	2	1999	DATE
fsr-3868	17	3	science inc.	ORG
fsr-3868	20	1	the american association of individual investors	ORG
fsr-3868	24	1	2	CARDINAL
fsr-3868	24	2	2.1	CARDINAL
fsr-3868	29	1	day	DATE
fsr-3868	29	2	five day	DATE
fsr-3868	33	1	two	CARDINAL
fsr-3868	45	1	wolfson	GPE
fsr-3868	45	2	1989	DATE
fsr-3868	46	1	7	CARDINAL
fsr-3868	46	2	1998	DATE
fsr-3868	47	1	273–289	CARDINAL
fsr-3868	50	1	2.2	CARDINAL
fsr-3868	51	1	scholes & wolfson, 1989	ORG
fsr-3868	56	1	3	CARDINAL
fsr-3868	57	1	peterson et al	PERSON
fsr-3868	57	2	1987	DATE
fsr-3868	57	3	day zero,11	DATE
fsr-3868	57	4	sec	ORG
fsr-3868	58	1	chang	PERSON
fsr-3868	58	2	nichols	PERSON
fsr-3868	58	3	1992	DATE
fsr-3868	58	4	peterson et al	PERSON
fsr-3868	58	5	1987	DATE
fsr-3868	58	6	1981	DATE
fsr-3868	59	1	roden	PERSON
fsr-3868	59	2	1996	DATE
fsr-3868	59	3	15 day	DATE
fsr-3868	60	1	dubofsky	PERSON
fsr-3868	60	2	1988	DATE
fsr-3868	60	3	46	CARDINAL
fsr-3868	60	4	1975 to 1983	DATE
fsr-3868	60	5	three-day	DATE
fsr-3868	62	1	1991	DATE
fsr-3868	63	1	the month	DATE
fsr-3868	64	1	first	ORDINAL
fsr-3868	65	1	allen	PERSON
fsr-3868	65	2	1991	DATE
fsr-3868	65	3	sec	ORG
fsr-3868	65	4	between 1974 and 1987	DATE
fsr-3868	66	1	275a	PRODUCT
fsr-3868	67	1	7	CARDINAL
fsr-3868	67	2	1998	DATE
fsr-3868	68	1	273–289	CARDINAL
fsr-3868	69	1	day	DATE
fsr-3868	69	2	1	CARDINAL
fsr-3868	69	3	2	CARDINAL
fsr-3868	69	4	3	CARDINAL
fsr-3868	69	5	4	CARDINAL
fsr-3868	69	6	5	CARDINAL
fsr-3868	70	1	dhillon et al	PERSON
fsr-3868	71	1	1992	DATE
fsr-3868	78	1	finnerty	ORG
fsr-3868	78	2	1989	DATE
fsr-3868	80	1	scholes	PERSON
fsr-3868	80	2	wolfson	GPE
fsr-3868	80	3	1989	DATE
fsr-3868	82	1	scholes	PERSON
fsr-3868	82	2	wolfson	PERSON
fsr-3868	82	3	about $421,000	MONEY
fsr-3868	82	4	200,000	MONEY
fsr-3868	83	1	tamule et al	PERSON
fsr-3868	84	1	1993	DATE
fsr-3868	88	1	4.	CARDINAL
fsr-3868	88	2	four	CARDINAL
fsr-3868	88	3	276	CARDINAL
fsr-3868	88	4	7	CARDINAL
fsr-3868	88	5	1998	DATE
fsr-3868	89	1	273–289	CARDINAL
fsr-3868	90	1	1	CARDINAL
fsr-3868	90	2	2	CARDINAL
fsr-3868	90	3	3	CARDINAL
fsr-3868	90	4	4	CARDINAL
fsr-3868	93	1	finnerty	PERSON
fsr-3868	93	2	1989	DATE
fsr-3868	93	3	salomon brothers	ORG
fsr-3868	93	4	approximately $4.6 billion	MONEY
fsr-3868	93	5	1983	DATE
fsr-3868	94	1	april 1990	DATE
fsr-3868	94	2	5%	PERCENT
fsr-3868	94	3	south jersey industries	ORG
fsr-3868	94	4	$8 million dollars	MONEY
fsr-3868	94	5	june 1990	DATE
fsr-3868	95	1	scholes	PERSON
fsr-3868	95	2	wolfson	GPE
fsr-3868	95	3	1989	DATE
fsr-3868	95	4	the bank of america	ORG
fsr-3868	95	5	$350 million	MONEY
fsr-3868	95	6	1987	DATE
fsr-3868	95	7	1989	DATE
fsr-3868	95	8	$92 million	MONEY
fsr-3868	95	9	44%	PERCENT
fsr-3868	95	10	the entire year	DATE
fsr-3868	95	11	nine months	DATE
fsr-3868	95	12	1985	DATE
fsr-3868	96	1	jensen	PERSON
fsr-3868	96	2	1986, 1989	DATE
fsr-3868	100	1	jensen	PERSON
fsr-3868	101	1	lehn & poulsen	ORG
fsr-3868	101	2	1989	DATE
fsr-3868	101	3	lang & litzenberger	ORG
fsr-3868	101	4	1989	DATE
fsr-3868	102	1	lang et al.	PERSON
fsr-3868	102	2	1991	DATE
fsr-3868	115	1	277a	ORG
fsr-3868	116	1	7	CARDINAL
fsr-3868	116	2	1998	DATE
fsr-3868	117	1	273–289	CARDINAL
fsr-3868	122	1	two	CARDINAL
fsr-3868	124	1	masulis	PERSON
fsr-3868	124	2	1992	DATE
fsr-3868	124	3	1977	DATE
fsr-3868	127	1	eckbo	ORG
fsr-3868	127	2	masulis	PERSON
fsr-3868	127	3	1992	DATE
fsr-3868	133	1	scholes	PERSON
fsr-3868	133	2	wolfson	GPE
fsr-3868	133	3	1989	DATE
fsr-3868	135	1	myers & majluf	ORG
fsr-3868	135	2	1984	DATE
fsr-3868	138	1	blackwell	PERSON
fsr-3868	138	2	kidwell	ORG
fsr-3868	138	3	1988	DATE
fsr-3868	138	4	278	CARDINAL
fsr-3868	138	5	a. saporoschenko	PERSON
fsr-3868	138	6	7	CARDINAL
fsr-3868	138	7	1998	DATE
fsr-3868	139	1	273–289	CARDINAL
fsr-3868	139	2	slovin et al	PERSON
fsr-3868	140	1	1992	DATE
fsr-3868	146	1	5	CARDINAL
fsr-3868	146	2	5.1	CARDINAL
fsr-3868	147	1	between december, 1995	DATE
fsr-3868	147	2	february, 1996	DATE
fsr-3868	149	1	238	CARDINAL
fsr-3868	151	1	the brown group, inc.	ORG
fsr-3868	151	2	1990	DATE
fsr-3868	154	1	two	CARDINAL
fsr-3868	155	1	dhillon et al	PERSON
fsr-3868	156	1	1992	DATE
fsr-3868	156	2	1	CARDINAL
fsr-3868	156	3	2	CARDINAL
fsr-3868	156	4	3	CARDINAL
fsr-3868	157	1	the year	DATE
fsr-3868	159	1	92	CARDINAL
fsr-3868	159	2	279a	CARDINAL
fsr-3868	160	1	7	CARDINAL
fsr-3868	160	2	1998	DATE
fsr-3868	161	1	273–289	CARDINAL
fsr-3868	161	2	1994	DATE
fsr-3868	162	1	eight	CARDINAL
fsr-3868	162	2	20	CARDINAL
fsr-3868	162	3	64	CARDINAL
fsr-3868	166	1	two	CARDINAL
fsr-3868	167	1	1994	DATE
fsr-3868	167	2	92	CARDINAL
fsr-3868	168	1	nodiv	ORG
fsr-3868	168	2	1994	DATE
fsr-3868	168	3	89	CARDINAL
fsr-3868	169	1	nodiv	ORG
fsr-3868	170	1	nodiv	ORG
fsr-3868	175	1	two	CARDINAL
fsr-3868	176	1	5.2	CARDINAL
fsr-3868	176	2	the end of 1994	DATE
fsr-3868	177	1	amit et al	PERSON
fsr-3868	178	1	1989	DATE
fsr-3868	178	2	tobin	ORG
fsr-3868	178	3	q.	PERSON
fsr-3868	178	4	the end of 1993	DATE
fsr-3868	180	1	two	CARDINAL
fsr-3868	181	1	first	ORDINAL
fsr-3868	181	2	poulsen	PERSON
fsr-3868	181	3	1989	DATE
fsr-3868	182	1	poulsen	PERSON
fsr-3868	183	1	7	CARDINAL
fsr-3868	183	2	1998	DATE
fsr-3868	184	1	273–289	CARDINAL
fsr-3868	186	1	cshflw1	PERSON
fsr-3868	187	1	cshflw2	PERSON
fsr-3868	188	1	dtoa	PERSON
fsr-3868	199	1	icn	ORG
fsr-3868	200	1	one	CARDINAL
fsr-3868	201	1	1994	DATE
fsr-3868	203	1	5	CARDINAL
fsr-3868	203	2	1	CARDINAL
fsr-3868	203	3	1	CARDINAL
fsr-3868	203	4	1	CARDINAL
fsr-3868	204	1	nodiv	ORG
fsr-3868	204	2	1	CARDINAL
fsr-3868	204	3	2	CARDINAL
fsr-3868	204	4	3	CARDINAL
fsr-3868	204	5	4	CARDINAL
fsr-3868	208	1	0	CARDINAL
fsr-3868	208	2	1994	DATE
fsr-3868	209	1	four	CARDINAL
fsr-3868	209	2	cshflw1	DATE
fsr-3868	209	3	cshflw2	PERSON
fsr-3868	209	4	one	CARDINAL
fsr-3868	211	1	7	CARDINAL
fsr-3868	211	2	1998	DATE
fsr-3868	212	1	273–289 6	DATE
fsr-3868	212	2	6.1	CARDINAL
fsr-3868	213	1	sample statistics sample	ORG
fsr-3868	213	2	1	CARDINAL
fsr-3868	214	1	$7,674 million	MONEY
fsr-3868	214	2	$1,733 million	MONEY
fsr-3868	214	3	nodiv	ORG
fsr-3868	214	4	$1,095 million	MONEY
fsr-3868	215	1	$98 million	MONEY
fsr-3868	215	2	1	CARDINAL
fsr-3868	217	1	92 7674.91	CARDINAL
fsr-3868	217	2	98.35799	CARDINAL
fsr-3868	217	3	92	CARDINAL
fsr-3868	218	1	92	CARDINAL
fsr-3868	218	2	185.698	MONEY
fsr-3868	218	3	92	CARDINAL
fsr-3868	219	1	92	CARDINAL
fsr-3868	221	1	0.0372664	MONEY
fsr-3868	221	2	0.1827844	ORG
fsr-3868	221	3	92	CARDINAL
fsr-3868	221	4	0.1966496	MONEY
fsr-3868	222	1	92	CARDINAL
fsr-3868	222	2	1.0609109	CARDINAL
fsr-3868	222	3	0.1130393	MONEY
fsr-3868	222	4	1994	DATE
fsr-3868	222	5	92	CARDINAL
fsr-3868	222	6	9.97800 21,463.00	QUANTITY
fsr-3868	222	7	92	CARDINAL
fsr-3868	222	8	2.30004	CARDINAL
fsr-3868	222	9	92 31.8512	CARDINAL
fsr-3868	222	10	92	CARDINAL
fsr-3868	223	1	92	CARDINAL
fsr-3868	224	1	0.2101816	ORG
fsr-3868	224	2	92	CARDINAL
fsr-3868	224	3	0.2149301	CARDINAL
fsr-3868	224	4	1.0099085	MONEY
fsr-3868	224	5	92	CARDINAL
fsr-3868	224	6	1.0122536	CARDINAL
fsr-3868	224	7	0.1459930	CARDINAL
fsr-3868	224	8	1994	DATE
fsr-3868	224	9	89	CARDINAL
fsr-3868	224	10	16.3770 19,486.00	CARDINAL
fsr-3868	224	11	89	CARDINAL
fsr-3868	225	1	89	CARDINAL
fsr-3868	225	2	89	CARDINAL
fsr-3868	225	3	89	CARDINAL
fsr-3868	225	4	0.3181978	ORG
fsr-3868	225	5	89	CARDINAL
fsr-3868	225	6	0.3395661 incn 89	DATE
fsr-3868	226	1	0.593591	CARDINAL
fsr-3868	226	2	89	CARDINAL
fsr-3868	226	3	0.2628324 0.0764271	MONEY
fsr-3868	226	4	1.6058428	MONEY
fsr-3868	226	5	89	CARDINAL
fsr-3868	226	6	1.1183610	CARDINAL
fsr-3868	227	1	one	CARDINAL
fsr-3868	227	2	five	CARDINAL
fsr-3868	227	3	nodiv	ORG
fsr-3868	228	1	282	CARDINAL
fsr-3868	228	2	7	CARDINAL
fsr-3868	228	3	1998	DATE
fsr-3868	229	1	273–289	CARDINAL
fsr-3868	229	2	nodiv	ORG
fsr-3868	230	1	$186.698 million	MONEY
fsr-3868	230	2	$31.851 million	MONEY
fsr-3868	231	1	nodiv	ORG
fsr-3868	231	2	two	CARDINAL
fsr-3868	232	1	nodiv	ORG
fsr-3868	233	1	nodiv	ORG
fsr-3868	234	1	6.2	CARDINAL
fsr-3868	234	2	2	CARDINAL
fsr-3868	234	3	nodiv	ORG
fsr-3868	236	1	2	CARDINAL
fsr-3868	236	2	q.	PERSON
fsr-3868	238	1	cshflw1	PERSON
fsr-3868	240	1	1992	DATE
fsr-3868	240	2	1994	DATE
fsr-3868	241	1	nodiv	ORG
fsr-3868	244	1	273	CARDINAL
fsr-3868	245	1	0.2645	CARDINAL
fsr-3868	246	1	6.3	CARDINAL
fsr-3868	247	1	3	CARDINAL
fsr-3868	251	1	283a	PRODUCT
fsr-3868	252	1	7	CARDINAL
fsr-3868	252	2	1998	DATE
fsr-3868	253	1	273–289	CARDINAL
fsr-3868	253	2	2	CARDINAL
fsr-3868	253	3	ch ed -s am	PERSON
fsr-3868	254	1	19 94 da ta	QUANTITY
fsr-3868	256	1	9 2	CARDINAL
fsr-3868	257	1	ea n pva lu e p	PERSON
fsr-3868	257	2	99	CARDINAL
fsr-3868	257	3	ob s.	PERSON
fsr-3868	258	1	ea n pva lu e m ar ke	PERSON
fsr-3868	258	2	t p la n sa m pl e	ORG
fsr-3868	258	3	6 4	CARDINAL
fsr-3868	259	1	ea n pva lu e	PERSON
fsr-3868	260	1	2	CARDINAL
fsr-3868	261	1	ea n pva lu e n	PERSON
fsr-3868	261	2	8	CARDINAL
fsr-3868	262	1	ea n pva lu	PERSON
fsr-3868	263	1	61	CARDINAL
fsr-3868	264	1	1	CARDINAL
fsr-3868	264	2	52	CARDINAL
fsr-3868	264	3	0	CARDINAL
fsr-3868	265	1	1	CARDINAL
fsr-3868	266	1	0	CARDINAL
fsr-3868	267	1	1	CARDINAL
fsr-3868	268	1	36	CARDINAL
fsr-3868	269	1	1	CARDINAL
fsr-3868	270	1	03 33	CARDINAL
fsr-3868	272	1	03	CARDINAL
fsr-3868	274	1	03	CARDINAL
fsr-3868	275	1	04	CARDINAL
fsr-3868	278	1	05	CARDINAL
fsr-3868	279	1	0	CARDINAL
fsr-3868	280	1	22	CARDINAL
fsr-3868	281	1	01	CARDINAL
fsr-3868	282	1	65 90	CARDINAL
fsr-3868	282	2	09 07	DATE
fsr-3868	283	1	52	CARDINAL
fsr-3868	283	2	0	CARDINAL
fsr-3868	284	1	31	CARDINAL
fsr-3868	284	2	0	CARDINAL
fsr-3868	285	1	09	CARDINAL
fsr-3868	286	1	12	CARDINAL
fsr-3868	286	2	0	CARDINAL
fsr-3868	287	1	51	CARDINAL
fsr-3868	288	1	06	CARDINAL
fsr-3868	288	2	0	CARDINAL
fsr-3868	289	1	62	CARDINAL
fsr-3868	289	2	0	CARDINAL
fsr-3868	289	3	19 30	DATE
fsr-3868	289	4	0	CARDINAL
fsr-3868	290	1	38 08	CARDINAL
fsr-3868	292	1	52	CARDINAL
fsr-3868	294	1	81	CARDINAL
fsr-3868	294	2	80 2	TIME
fsr-3868	296	1	49 73	DATE
fsr-3868	298	1	64	CARDINAL
fsr-3868	299	1	01 58	DATE
fsr-3868	299	2	0	CARDINAL
fsr-3868	300	1	32	CARDINAL
fsr-3868	301	1	2 2 0	DATE
fsr-3868	301	2	81	CARDINAL
fsr-3868	303	1	83	CARDINAL
fsr-3868	303	2	70 92	CARDINAL
fsr-3868	305	1	48	CARDINAL
fsr-3868	306	1	01	CARDINAL
fsr-3868	307	1	0	CARDINAL
fsr-3868	308	1	32	CARDINAL
fsr-3868	308	2	0.	PERCENT
fsr-3868	308	3	08 89	DATE
fsr-3868	308	4	0	CARDINAL
fsr-3868	308	5	00 04	CARDINAL
fsr-3868	309	1	0	CARDINAL
fsr-3868	310	1	04	CARDINAL
fsr-3868	312	1	08 12	DATE
fsr-3868	313	1	0	CARDINAL
fsr-3868	313	2	13	CARDINAL
fsr-3868	314	1	01 37	DATE
fsr-3868	317	1	76	CARDINAL
fsr-3868	318	1	2 0	DATE
fsr-3868	319	1	0	CARDINAL
fsr-3868	320	1	65	CARDINAL
fsr-3868	321	1	0	CARDINAL
fsr-3868	322	1	82	CARDINAL
fsr-3868	323	1	0	CARDINAL
fsr-3868	324	1	01	CARDINAL
fsr-3868	326	1	50	CARDINAL
fsr-3868	326	2	08	CARDINAL
fsr-3868	327	1	14 72	DATE
fsr-3868	327	2	0	CARDINAL
fsr-3868	328	1	01 28	DATE
fsr-3868	328	2	0	CARDINAL
fsr-3868	329	1	77 18	DATE
fsr-3868	330	1	0	CARDINAL
fsr-3868	331	1	62	CARDINAL
fsr-3868	331	2	0	CARDINAL
fsr-3868	332	1	64	CARDINAL
fsr-3868	332	2	0	CARDINAL
fsr-3868	332	3	00 09 7	DATE
fsr-3868	332	4	0	CARDINAL
fsr-3868	333	1	76 08	DATE
fsr-3868	334	1	89	CARDINAL
fsr-3868	337	1	38 95	CARDINAL
fsr-3868	339	1	8 9	DATE
fsr-3868	340	1	ea n pva lu e p	PERSON
fsr-3868	340	2	99	CARDINAL
fsr-3868	340	3	5 5	CARDINAL
fsr-3868	340	4	ob s.	PERSON
fsr-3868	341	1	ea n pva lu e m ar ke	PERSON
fsr-3868	341	2	t p la n sa m pl e	ORG
fsr-3868	341	3	6 1	CARDINAL
fsr-3868	342	1	ea n pva lu e	PERSON
fsr-3868	343	1	2	CARDINAL
fsr-3868	344	1	ea n pva lu e n	PERSON
fsr-3868	344	2	8	CARDINAL
fsr-3868	345	1	ea n pva lu	PERSON
fsr-3868	347	1	1	CARDINAL
fsr-3868	348	1	75	CARDINAL
fsr-3868	349	1	2	CARDINAL
fsr-3868	349	2	05	CARDINAL
fsr-3868	350	1	2	CARDINAL
fsr-3868	350	2	13	CARDINAL
fsr-3868	351	1	1	CARDINAL
fsr-3868	351	2	56	CARDINAL
fsr-3868	351	3	48 5	DATE
fsr-3868	352	1	01 32	DATE
fsr-3868	353	1	03	CARDINAL
fsr-3868	354	1	2 0	DATE
fsr-3868	355	1	03	CARDINAL
fsr-3868	358	1	03 91	CARDINAL
fsr-3868	361	1	31	CARDINAL
fsr-3868	361	2	24 2 0	TIME
fsr-3868	362	1	03	CARDINAL
fsr-3868	363	1	0	CARDINAL
fsr-3868	364	1	45	CARDINAL
fsr-3868	364	2	0	CARDINAL
fsr-3868	364	3	03	CARDINAL
fsr-3868	365	1	76	CARDINAL
fsr-3868	366	1	12	CARDINAL
fsr-3868	366	2	39	CARDINAL
fsr-3868	367	1	0	CARDINAL
fsr-3868	368	1	87	CARDINAL
fsr-3868	369	1	0	CARDINAL
fsr-3868	370	1	22	CARDINAL
fsr-3868	371	1	05	CARDINAL
fsr-3868	372	1	0	CARDINAL
fsr-3868	373	1	03	CARDINAL
fsr-3868	374	1	85	CARDINAL
fsr-3868	376	1	1 0	DATE
fsr-3868	377	1	01 85	DATE
fsr-3868	378	1	07 82	DATE
fsr-3868	378	2	0.	PERCENT
fsr-3868	380	1	0	CARDINAL
fsr-3868	381	1	19	CARDINAL
fsr-3868	381	2	0.	PERCENT
fsr-3868	382	1	01 08	DATE
fsr-3868	382	2	0	CARDINAL
fsr-3868	382	3	32	CARDINAL
fsr-3868	382	4	04	CARDINAL
fsr-3868	383	1	0	CARDINAL
fsr-3868	384	1	13 30	DATE
fsr-3868	385	1	01 55	DATE
fsr-3868	385	2	0	CARDINAL
fsr-3868	386	1	74 04	CARDINAL
fsr-3868	386	2	2 0	DATE
fsr-3868	387	1	0	CARDINAL
fsr-3868	388	1	45	CARDINAL
fsr-3868	388	2	0	CARDINAL
fsr-3868	389	1	0	CARDINAL
fsr-3868	390	1	69	CARDINAL
fsr-3868	392	1	78 94	DATE
fsr-3868	393	1	03	CARDINAL
fsr-3868	394	1	15	CARDINAL
fsr-3868	395	1	07 45	DATE
fsr-3868	396	1	87 20	CARDINAL
fsr-3868	397	1	2 0	DATE
fsr-3868	398	1	01 11 1	DATE
fsr-3868	399	1	71	CARDINAL
fsr-3868	400	1	05	CARDINAL
fsr-3868	401	1	0	CARDINAL
fsr-3868	402	1	17	CARDINAL
fsr-3868	404	1	53	CARDINAL
fsr-3868	405	1	03	CARDINAL
fsr-3868	407	1	41	CARDINAL
fsr-3868	408	1	80 08	DATE
fsr-3868	408	2	0	CARDINAL
fsr-3868	410	1	73	CARDINAL
fsr-3868	412	1	0	CARDINAL
fsr-3868	413	1	59	CARDINAL
fsr-3868	414	1	01 13	DATE
fsr-3868	415	1	68	CARDINAL
fsr-3868	417	1	44 702	CARDINAL
fsr-3868	418	1	07 59 5	DATE
fsr-3868	418	2	0	CARDINAL
fsr-3868	418	3	27 59	CARDINAL
fsr-3868	420	1	12	CARDINAL
fsr-3868	421	1	0	CARDINAL
fsr-3868	421	2	17	CARDINAL
fsr-3868	421	3	01 19	DATE
fsr-3868	421	4	0	CARDINAL
fsr-3868	422	1	10	CARDINAL
fsr-3868	423	1	99	CARDINAL
fsr-3868	425	1	92 92	CARDINAL
fsr-3868	425	2	al lv ar	PERSON
fsr-3868	425	3	ia	GPE
fsr-3868	425	4	su bt	PERSON
fsr-3868	429	1	ria bl e. t	PERSON
fsr-3868	430	1	tte st s. t	PERSON
fsr-3868	432	1	ch th e	PERSON
fsr-3868	432	2	de sc rip tio	ORG
fsr-3868	435	1	19 94	DATE
fsr-3868	436	1	nc	GPE
fsr-3868	436	2	1	CARDINAL
fsr-3868	436	3	tte r. 284 a. saporoschenko	PERSON
fsr-3868	436	4	7	CARDINAL
fsr-3868	436	5	1998	DATE
fsr-3868	437	1	273–289	CARDINAL
fsr-3868	437	2	ab le 3	ORG
fsr-3868	437	3	al ua tio n	ORG
fsr-3868	437	4	io ns	FAC
fsr-3868	437	5	1	CARDINAL
fsr-3868	438	1	e st .pva lu e	PERSON
fsr-3868	438	2	2	CARDINAL
fsr-3868	439	1	e st .pva lu e	PERSON
fsr-3868	439	2	3	CARDINAL
fsr-3868	440	1	e st .pva lu e	PERSON
fsr-3868	440	2	4	CARDINAL
fsr-3868	441	1	e st .pva lu e	PERSON
fsr-3868	441	2	5	CARDINAL
fsr-3868	442	1	e st .pva lu e	PERSON
fsr-3868	442	2	6	CARDINAL
fsr-3868	443	1	e st .pva lu e	PERSON
fsr-3868	443	2	7	CARDINAL
fsr-3868	444	1	e st .pva lu	PERSON
fsr-3868	445	1	t 1	DATE
fsr-3868	446	1	96	CARDINAL
fsr-3868	446	2	66 .0	MONEY
fsr-3868	446	3	1	CARDINAL
fsr-3868	446	4	74	CARDINAL
fsr-3868	446	5	1	CARDINAL
fsr-3868	446	6	53	CARDINAL
fsr-3868	446	7	14 6 1	DATE
fsr-3868	447	1	2	CARDINAL
fsr-3868	448	1	2	CARDINAL
fsr-3868	448	2	18 04 .0 00	MONEY
fsr-3868	449	1	1	CARDINAL
fsr-3868	455	1	25 43	QUANTITY
fsr-3868	455	2	19 50 .2	MONEY
fsr-3868	456	1	25	CARDINAL
fsr-3868	456	2	0	CARDINAL
fsr-3868	457	1	16 48	CARDINAL
fsr-3868	457	2	74	CARDINAL
fsr-3868	458	1	27 30	DATE
fsr-3868	458	2	64 5	CARDINAL
fsr-3868	458	3	1 3	DATE
fsr-3868	458	4	59	CARDINAL
fsr-3868	458	5	1	CARDINAL
fsr-3868	458	6	0	CARDINAL
fsr-3868	459	1	01	DATE
fsr-3868	459	2	7	CARDINAL
fsr-3868	459	3	64	CARDINAL
fsr-3868	459	4	4	CARDINAL
fsr-3868	459	5	5	CARDINAL
fsr-3868	460	1	2 1	DATE
fsr-3868	460	2	49	CARDINAL
fsr-3868	461	1	2 1	DATE
fsr-3868	462	1	66	CARDINAL
fsr-3868	462	2	2 1	DATE
fsr-3868	463	1	86	CARDINAL
fsr-3868	463	2	2 1	DATE
fsr-3868	463	3	32	CARDINAL
fsr-3868	463	4	12 5	CARDINAL
fsr-3868	463	5	2 1	DATE
fsr-3868	464	1	76	CARDINAL
fsr-3868	464	2	2 1	DATE
fsr-3868	465	1	98 99 .0	MONEY
fsr-3868	466	1	2 1.	DATE
fsr-3868	467	1	2 0	DATE
fsr-3868	468	1	24 5	DATE
fsr-3868	470	1	60 1	DATE
fsr-3868	470	2	08	DATE
fsr-3868	474	1	01	CARDINAL
fsr-3868	476	1	05 15	CARDINAL
fsr-3868	477	1	07	DATE
fsr-3868	477	2	2 .2	MONEY
fsr-3868	477	3	75 4	DATE
fsr-3868	477	4	59 1 .2	MONEY
fsr-3868	479	1	1	CARDINAL
fsr-3868	479	2	ce da st	PERSON
fsr-3868	480	1	te st	PERSON
fsr-3868	480	2	bs er va tio ns	ORG
fsr-3868	480	3	27	CARDINAL
fsr-3868	480	4	12	CARDINAL
fsr-3868	480	5	nc	GPE
fsr-3868	480	6	1	CARDINAL
fsr-3868	480	7	tte r. h	PERSON
fsr-3868	482	1	ce da st ic ity te st	PERSON
fsr-3868	482	2	w	GPE
fsr-3868	482	3	te	ORG
fsr-3868	483	1	te st	PERSON
fsr-3868	484	1	1	CARDINAL
fsr-3868	484	2	es tim	PERSON
fsr-3868	484	3	27 3 fir m s	QUANTITY
fsr-3868	486	1	2	CARDINAL
fsr-3868	486	2	es tim	PERSON
fsr-3868	486	3	ne w	GPE
fsr-3868	486	4	su e	PERSON
fsr-3868	487	1	3	CARDINAL
fsr-3868	487	2	es tim	PERSON
fsr-3868	487	3	ne w	GPE
fsr-3868	487	4	su e	PERSON
fsr-3868	488	1	ch ed n	PERSON
fsr-3868	488	2	4	CARDINAL
fsr-3868	488	3	es tim	PERSON
fsr-3868	489	1	5	CARDINAL
fsr-3868	489	2	es tim	PERSON
fsr-3868	490	1	ch ed n	PERSON
fsr-3868	490	2	6	CARDINAL
fsr-3868	490	3	es tim	PERSON
fsr-3868	490	4	ar ke	PERSON
fsr-3868	491	1	7	CARDINAL
fsr-3868	491	2	es tim	PERSON
fsr-3868	491	3	ar ke	PERSON
fsr-3868	492	1	ch ed n	PERSON
fsr-3868	492	2	s. 285a	PERSON
fsr-3868	493	1	7	CARDINAL
fsr-3868	493	2	1998	DATE
fsr-3868	494	1	273–289	CARDINAL
fsr-3868	495	1	cshflw1	PERSON
fsr-3868	496	1	6.4	CARDINAL
fsr-3868	497	1	4	CARDINAL
fsr-3868	499	1	4a	CARDINAL
fsr-3868	499	2	1	CARDINAL
fsr-3868	501	1	2	CARDINAL
fsr-3868	503	1	3	CARDINAL
fsr-3868	505	1	7.3809 .0001	MONEY
fsr-3868	505	2	2.1906	MONEY
fsr-3868	505	3	8.940	CARDINAL
fsr-3868	505	4	999.00	CARDINAL
fsr-3868	505	5	20.2961	CARDINAL
fsr-3868	505	6	10.400	CARDINAL
fsr-3868	505	7	999.00	CARDINAL
fsr-3868	505	8	0.9058	CARDINAL
fsr-3868	505	9	2.474	CARDINAL
fsr-3868	506	1	148.99	CARDINAL
fsr-3868	506	2	999.00	CARDINAL
fsr-3868	506	3	21.2287	CARDINAL
fsr-3868	506	4	0.293 0.3365 .9425	MONEY
fsr-3868	506	5	1.400222.471	CARDINAL
fsr-3868	506	6	20.9749 .0001 0.377	MONEY
fsr-3868	506	7	23.0747	CARDINAL
fsr-3868	506	8	0.046	CARDINAL
fsr-3868	506	9	181	CARDINAL
fsr-3868	506	10	8 8	TIME
fsr-3868	506	11	92	CARDINAL
fsr-3868	506	12	4	CARDINAL
fsr-3868	508	1	5	CARDINAL
fsr-3868	510	1	7.0299	CARDINAL
fsr-3868	511	1	999.00	CARDINAL
fsr-3868	511	2	6.7892	MONEY
fsr-3868	512	1	888.19	CARDINAL
fsr-3868	512	2	24.8494	CARDINAL
fsr-3868	513	1	0.008	CARDINAL
fsr-3868	513	2	4.7376	MONEY
fsr-3868	513	3	114.15	CARDINAL
fsr-3868	513	4	0.7663	CARDINAL
fsr-3868	513	5	2.152 21.1770	MONEY
fsr-3868	513	6	20.4932 .1659 0.611 21.3022	MONEY
fsr-3868	514	1	0.272	CARDINAL
fsr-3868	514	2	20 19	TIME
fsr-3868	514	3	6	CARDINAL
fsr-3868	516	1	7	CARDINAL
fsr-3868	518	1	6.1603 .0001	MONEY
fsr-3868	518	2	999.00	CARDINAL
fsr-3868	518	3	46.231 20.6858	CARDINAL
fsr-3868	518	4	2.3616	CARDINAL
fsr-3868	518	5	10.608	CARDINAL
fsr-3868	518	6	0.191 21.4865	CARDINAL
fsr-3868	518	7	0.226	CARDINAL
fsr-3868	518	8	20.8507	CARDINAL
fsr-3868	518	9	0.272	CARDINAL
fsr-3868	518	10	64 61	TIME
fsr-3868	518	11	64	CARDINAL
fsr-3868	518	12	the sas convention	GPE
fsr-3868	519	1	1	CARDINAL
fsr-3868	519	2	273	CARDINAL
fsr-3868	520	1	2	CARDINAL
fsr-3868	521	1	3	CARDINAL
fsr-3868	522	1	4	CARDINAL
fsr-3868	523	1	5	CARDINAL
fsr-3868	524	1	6	CARDINAL
fsr-3868	525	1	7	CARDINAL
fsr-3868	526	1	286	CARDINAL
fsr-3868	526	2	a. saporoschenko	PERSON
fsr-3868	526	3	7	CARDINAL
fsr-3868	526	4	1998	DATE
fsr-3868	527	1	273–289	CARDINAL
fsr-3868	527	2	nodiv	ORG
fsr-3868	528	1	4a	CARDINAL
fsr-3868	528	2	2	CARDINAL
fsr-3868	528	3	4	CARDINAL
fsr-3868	528	4	4b	CARDINAL
fsr-3868	528	5	2	CARDINAL
fsr-3868	528	6	4	CARDINAL
fsr-3868	531	1	4b	CARDINAL
fsr-3868	531	2	1	CARDINAL
fsr-3868	533	1	2	CARDINAL
fsr-3868	535	1	3	CARDINAL
fsr-3868	537	1	7.2815 .0001	MONEY
fsr-3868	537	2	999.00	CARDINAL
fsr-3868	537	3	1.7015	MONEY
fsr-3868	537	4	5.482 20.421	CARDINAL
fsr-3868	537	5	999.00	CARDINAL
fsr-3868	538	1	0.5908	CARDINAL
fsr-3868	538	2	1.805	CARDINAL
fsr-3868	538	3	3.7680	PRODUCT
fsr-3868	539	1	3.8327	CARDINAL
fsr-3868	539	2	0.9563	CARDINAL
fsr-3868	540	1	2.602 5.1509	CARDINAL
fsr-3868	540	2	172.58	CARDINAL
fsr-3868	540	3	5.9254 .3722 374.43	MONEY
fsr-3868	540	4	21.2180	CARDINAL
fsr-3868	540	5	0.296	CARDINAL
fsr-3868	540	6	20.9774 .0001	MONEY
fsr-3868	541	1	23.0240	CARDINAL
fsr-3868	541	2	0.049	CARDINAL
fsr-3868	541	3	92	CARDINAL
fsr-3868	541	4	181	CARDINAL
fsr-3868	541	5	4	CARDINAL
fsr-3868	543	1	5	CARDINAL
fsr-3868	545	1	7.1350	CARDINAL
fsr-3868	546	1	999.00	CARDINAL
fsr-3868	546	2	6.9394	MONEY
fsr-3868	546	3	999.00	CARDINAL
fsr-3868	546	4	29.3053	CARDINAL
fsr-3868	547	1	24.4814	CARDINAL
fsr-3868	547	2	0.011	CARDINAL
fsr-3868	547	3	4.9895	MONEY
fsr-3868	547	4	146.86	CARDINAL
fsr-3868	547	5	0.6822	CARDINAL
fsr-3868	547	6	1.978 21.2529	CARDINAL
fsr-3868	547	7	0.286	CARDINAL
fsr-3868	547	8	20.5132	CARDINAL
fsr-3868	547	9	0.599 21.3226	MONEY
fsr-3868	547	10	20 19	CARDINAL
fsr-3868	547	11	20 19	DATE
fsr-3868	547	12	6	CARDINAL
fsr-3868	549	1	7	CARDINAL
fsr-3868	551	1	6.1903 .0001	MONEY
fsr-3868	551	2	999.00	CARDINAL
fsr-3868	551	3	4.5301 .3621	DATE
fsr-3868	551	4	20.1702	CARDINAL
fsr-3868	551	5	0.843	CARDINAL
fsr-3868	551	6	11.848	CARDINAL
fsr-3868	551	7	21.6266	CARDINAL
fsr-3868	551	8	0.197 21.4893	CARDINAL
fsr-3868	552	1	0.226	CARDINAL
fsr-3868	552	2	20.8487 .0001 0.428 21.3074 .0001	MONEY
fsr-3868	552	3	64 64	DATE
fsr-3868	552	4	64 61	CARDINAL
fsr-3868	552	5	the sas convention	GPE
fsr-3868	553	1	1	CARDINAL
fsr-3868	553	2	273	CARDINAL
fsr-3868	554	1	2	CARDINAL
fsr-3868	555	1	3	CARDINAL
fsr-3868	556	1	4	CARDINAL
fsr-3868	557	1	5	CARDINAL
fsr-3868	558	1	6	CARDINAL
fsr-3868	559	1	7	CARDINAL
fsr-3868	560	1	287a	ORG
fsr-3868	561	1	7	CARDINAL
fsr-3868	561	2	1998	DATE
fsr-3868	562	1	273–289 7	DATE
fsr-3868	566	1	1994	DATE
fsr-3868	573	1	1996	DATE
fsr-3868	574	1	allen	PERSON
fsr-3868	574	2	g. c.	PERSON
fsr-3868	574	3	1991	DATE
fsr-3868	576	1	university of south carolina-columbia	ORG
fsr-3868	577	1	amit	ORG
fsr-3868	577	2	r.	NORP
fsr-3868	577	3	livnat	GPE
fsr-3868	577	4	j., & zarowin	ORG
fsr-3868	577	5	1989	DATE
fsr-3868	578	1	6	CARDINAL
fsr-3868	578	2	143–158	CARDINAL
fsr-3868	579	1	blackwell	ORG
fsr-3868	579	2	d. w.	PERSON
fsr-3868	579	3	& kidwell	ORG
fsr-3868	579	4	d. s.	PERSON
fsr-3868	579	5	1988	DATE
fsr-3868	580	1	debt.journal of financial economics	ORG
fsr-3868	580	2	22	CARDINAL
fsr-3868	580	3	253–276	DATE
fsr-3868	581	1	chang, o. h., & nichols	PERSON
fsr-3868	581	2	d. r.	PERSON
fsr-3868	581	3	1992	DATE
fsr-3868	582	1	30	CARDINAL
fsr-3868	582	2	109–125	DATE
fsr-3868	583	1	u. s.	PERSON
fsr-3868	583	2	dennis	GPE
fsr-3868	583	3	j. l.	PERSON
fsr-3868	583	4	g. g.	PERSON
fsr-3868	583	5	1992	DATE
fsr-3868	585	1	2	CARDINAL
fsr-3868	585	2	205–213	CARDINAL
fsr-3868	586	1	dubofsky	PERSON
fsr-3868	586	2	d. a.	PERSON
fsr-3868	586	3	1988	DATE
fsr-3868	588	1	akron business and economic review	ORG
fsr-3868	588	2	19	CARDINAL
fsr-3868	588	3	eckbo	ORG
fsr-3868	588	4	b. e.	PERSON
fsr-3868	588	5	r. w.	PERSON
fsr-3868	588	6	1992	DATE
fsr-3868	589	1	32	CARDINAL
fsr-3868	589	2	293–322	CARDINAL
fsr-3868	590	1	288 a. saporoschenko	ORG
fsr-3868	590	2	7	CARDINAL
fsr-3868	590	3	1998	DATE
fsr-3868	591	1	273–289	CARDINAL
fsr-3868	591	2	j. d.	PERSON
fsr-3868	591	3	1989	DATE
fsr-3868	592	1	18	CARDINAL
fsr-3868	592	2	127–139	CARDINAL
fsr-3868	593	1	jensen	PERSON
fsr-3868	593	2	m. c.	PERSON
fsr-3868	593	3	1986	DATE
fsr-3868	594	1	76	DATE
fsr-3868	594	2	323–329	CARDINAL
fsr-3868	595	1	jensen	PERSON
fsr-3868	595	2	m. c.	PERSON
fsr-3868	595	3	1989	DATE
fsr-3868	596	1	67, 61–75	DATE
fsr-3868	596	2	lang	PERSON
fsr-3868	596	3	l. h. p., & litzenberger	ORG
fsr-3868	596	4	r. h.	PERSON
fsr-3868	596	5	1989	DATE
fsr-3868	597	1	24	CARDINAL
fsr-3868	597	2	181–192	CARDINAL
fsr-3868	597	3	lang	PERSON
fsr-3868	597	4	l. h. p., & stulz	ORG
fsr-3868	597	5	r. m.	PERSON
fsr-3868	597	6	1994	DATE
fsr-3868	598	1	tobin	PERSON
fsr-3868	598	2	102	CARDINAL
fsr-3868	598	3	1248–1280	DATE
fsr-3868	599	1	lang	ORG
fsr-3868	599	2	l. h. p.	PERSON
fsr-3868	599	3	r. m.	PERSON
fsr-3868	599	4	r.	PERSON
fsr-3868	599	5	1991	DATE
fsr-3868	600	1	29	CARDINAL
fsr-3868	600	2	315–336	CARDINAL
fsr-3868	601	1	lehn	GPE
fsr-3868	601	2	k., & poulsen	ORG
fsr-3868	601	3	a. (1989	ORG
fsr-3868	602	1	44	DATE
fsr-3868	602	2	771–787	CARDINAL
fsr-3868	603	1	myers	ORG
fsr-3868	603	2	s., & majluf	ORG
fsr-3868	603	3	n. s.	PERSON
fsr-3868	603	4	1984	DATE
fsr-3868	604	1	13	CARDINAL
fsr-3868	604	2	187–221	DATE
fsr-3868	605	1	s.	GPE
fsr-3868	605	2	keown, a. j., & pinkerton	ORG
fsr-3868	605	3	1991	DATE
fsr-3868	606	1	26,48–58	CARDINAL
fsr-3868	607	1	peterson	PERSON
fsr-3868	607	2	peterson	PERSON
fsr-3868	607	3	d. r.	NORP
fsr-3868	607	4	n. h.	PERSON
fsr-3868	607	5	1987	DATE
fsr-3868	608	1	22	CARDINAL
fsr-3868	608	2	221–232	CARDINAL
fsr-3868	609	1	roden	PERSON
fsr-3868	609	2	f., & stripling	ORG
fsr-3868	609	3	1996	DATE
fsr-3868	611	1	5	CARDINAL
fsr-3868	611	2	91–100	CARDINAL
fsr-3868	612	1	scholes	PERSON
fsr-3868	612	2	m. s.	PERSON
fsr-3868	612	3	m. a.	PERSON
fsr-3868	612	4	1989	DATE
fsr-3868	612	5	23	CARDINAL
fsr-3868	612	6	slovin	PERSON
fsr-3868	612	7	m. b.	PERSON
fsr-3868	612	8	johnson	GPE
fsr-3868	612	9	s. a.	PERSON
fsr-3868	612	10	j. l.	PERSON
fsr-3868	612	11	1992	DATE
fsr-3868	613	1	16	CARDINAL
fsr-3868	613	2	1057–1071	CARDINAL
fsr-3868	614	1	1977	DATE
fsr-3868	615	1	5	CARDINAL
fsr-3868	615	2	tamule	PERSON
fsr-3868	615	3	h. b.	PERSON
fsr-3868	615	4	e. l.	PERSON
fsr-3868	615	5	t. f. (	PERSON
fsr-3868	615	6	1993	DATE
fsr-3868	616	1	17	CARDINAL
fsr-3868	616	2	91–102	CARDINAL
fsr-3868	622	1	289a	NORP
fsr-3868	623	1	7	CARDINAL
fsr-3868	623	2	1998	DATE
fsr-3868	624	1	273–289	CARDINAL