id	sid	eid	entity	type
fsr-3884	1	1	john a. macdonalda	PERSON
fsr-3884	1	2	david m. smithb adepartment	PERSON
fsr-3884	1	3	clarkson university	ORG
fsr-3884	1	4	potsdam	GPE
fsr-3884	1	5	ny	GPE
fsr-3884	1	6	usa bfaculty	GPE
fsr-3884	1	7	university at albany	ORG
fsr-3884	1	8	suny	GPE
fsr-3884	1	9	albany	GPE
fsr-3884	1	10	ny 12222	ORG
fsr-3884	2	1	americus trust prime	ORG
fsr-3884	3	1	about 70%	PERCENT
fsr-3884	3	2	the remaining 30%	PERCENT
fsr-3884	4	1	fiscal fourth quarter	DATE
fsr-3884	4	2	quarter	DATE
fsr-3884	5	1	1999	DATE
fsr-3884	5	2	science inc.	ORG
fsr-3884	7	1	jel	ORG
fsr-3884	7	2	1	CARDINAL
fsr-3884	9	1	quarterly	DATE
fsr-3884	9	2	annual	DATE
fsr-3884	12	1	americus trust securities	ORG
fsr-3884	14	1	315	CARDINAL
fsr-3884	15	1	315	CARDINAL
fsr-3884	16	1	j.a. macdonald	PERSON
fsr-3884	16	2	8 (1999	DATE
fsr-3884	16	3	87–99	CARDINAL
fsr-3884	16	4	1057-0810/99/$	PRODUCT
fsr-3884	17	1	1999	DATE
fsr-3884	17	2	science inc.	ORG
fsr-3884	19	1	the americus trust program	ORG
fsr-3884	19	2	the early 1980s	DATE
fsr-3884	19	3	two	CARDINAL
fsr-3884	20	1	about five years	DATE
fsr-3884	20	2	27	CARDINAL
fsr-3884	20	3	the americus shareowner service corporation in exchange	ORG
fsr-3884	22	1	quarterly	DATE
fsr-3884	26	1	up to 5%	PERCENT
fsr-3884	26	2	americus trust securities	ORG
fsr-3884	27	1	5%	PERCENT
fsr-3884	28	1	irs	ORG
fsr-3884	29	1	august 1992	DATE
fsr-3884	30	1	first	ORDINAL
fsr-3884	30	2	up to 39 months	DATE
fsr-3884	30	3	over 300	CARDINAL
fsr-3884	30	4	about a dozen	CARDINAL
fsr-3884	31	1	second	ORDINAL
fsr-3884	32	1	irs	ORG
fsr-3884	32	2	first	ORDINAL
fsr-3884	33	1	more than 5%	PERCENT
fsr-3884	34	1	third	ORDINAL
fsr-3884	35	1	1991	DATE
fsr-3884	35	2	americus trust	ORG
fsr-3884	37	1	americus trust securities	ORG
fsr-3884	38	1	roughly 30	CARDINAL
fsr-3884	38	2	70%	PERCENT
fsr-3884	40	1	2	CARDINAL
fsr-3884	40	2	2.1	CARDINAL
fsr-3884	41	1	americus trust securities	ORG
fsr-3884	42	1	jarrow	ORG
fsr-3884	42	2	1989	DATE
fsr-3884	43	1	88	CARDINAL
fsr-3884	44	1	macdonald	PERSON
fsr-3884	44	2	d.m. smith / financial services	ORG
fsr-3884	44	3	8 (1999	DATE
fsr-3884	44	4	87–99	CARDINAL
fsr-3884	44	5	americus trust	ORG
fsr-3884	46	1	jarrow	GPE
fsr-3884	46	2	americus trust	ORG
fsr-3884	48	1	americus trust	ORG
fsr-3884	48	2	deshpande	PERSON
fsr-3884	48	3	1989	DATE
fsr-3884	48	4	1.07	CARDINAL
fsr-3884	48	5	5.06	CARDINAL
fsr-3884	51	1	1991	DATE
fsr-3884	54	1	canina	PERSON
fsr-3884	54	2	1999	DATE
fsr-3884	55	1	1.44%	PERCENT
fsr-3884	55	2	3-day	DATE
fsr-3884	55	3	.89%	PERCENT
fsr-3884	55	4	3-day	DATE
fsr-3884	57	1	2.2	CARDINAL
fsr-3884	60	1	1982	DATE
fsr-3884	61	1	aharony	ORG
fsr-3884	61	2	1980	DATE
fsr-3884	61	3	21 day	DATE
fsr-3884	61	4	around 2.1%	PERCENT
fsr-3884	62	1	1988	DATE
fsr-3884	62	2	annual	DATE
fsr-3884	62	3	quarterly	DATE
fsr-3884	64	1	the announcement week	DATE
fsr-3884	67	1	kane et al	PERSON
fsr-3884	67	2	1984	DATE
fsr-3884	68	1	kane et al.	PERSON
fsr-3884	68	2	60%	PERCENT
fsr-3884	68	3	89j.a	CARDINAL
fsr-3884	69	1	macdonald	PERSON
fsr-3884	69	2	d.m. smith	PERSON
fsr-3884	69	3	8 (1999	DATE
fsr-3884	69	4	87–99	CARDINAL
fsr-3884	70	1	americus trust	ORG
fsr-3884	71	1	aharony	GPE
fsr-3884	71	2	3399	CARDINAL
fsr-3884	71	3	77%	PERCENT
fsr-3884	73	1	quarterly	DATE
fsr-3884	75	1	1997	DATE
fsr-3884	77	1	kallapur	GPE
fsr-3884	77	2	1994	DATE
fsr-3884	77	3	sivakumar	PERSON
fsr-3884	77	4	1993	DATE
fsr-3884	78	1	kallapur	ORG
fsr-3884	79	1	sivakumar	PERSON
fsr-3884	79	2	51	CARDINAL
fsr-3884	79	3	between 1905 and 1910	DATE
fsr-3884	82	1	1995	DATE
fsr-3884	84	1	2.3	CARDINAL
fsr-3884	84	2	lang	PERSON
fsr-3884	84	3	1991	DATE
fsr-3884	85	1	lang	ORG
fsr-3884	86	1	lang	PERSON
fsr-3884	91	1	2.4	CARDINAL
fsr-3884	94	1	90	CARDINAL
fsr-3884	95	1	macdonald	PERSON
fsr-3884	95	2	d.m. smith / financial services	ORG
fsr-3884	95	3	8 (1999	DATE
fsr-3884	95	4	87–99	CARDINAL
fsr-3884	96	1	5	CARDINAL
fsr-3884	96	2	2	CARDINAL
fsr-3884	96	3	1	CARDINAL
fsr-3884	103	1	jin	PERSON
fsr-3884	103	2	1992	DATE
fsr-3884	108	1	de bondt	PERSON
fsr-3884	108	2	1985, 1987	DATE
fsr-3884	112	1	2.5	CARDINAL
fsr-3884	113	1	fiscal quarter	DATE
fsr-3884	113	2	jones	ORG
fsr-3884	113	3	bublitz	ORG
fsr-3884	113	4	1990	DATE
fsr-3884	113	5	fiscal fourth quarters	DATE
fsr-3884	114	1	quarter	DATE
fsr-3884	115	1	fourth quarter	DATE
fsr-3884	116	1	fourth 91j.a	DATE
fsr-3884	117	1	macdonald	PERSON
fsr-3884	117	2	d.m. smith	PERSON
fsr-3884	117	3	8 (1999	DATE
fsr-3884	117	4	87–99 quarter	DATE
fsr-3884	118	1	fourth quarter	DATE
fsr-3884	118	2	that quarter	DATE
fsr-3884	119	1	around fourth quarter	DATE
fsr-3884	120	1	3	CARDINAL
fsr-3884	120	2	26	CARDINAL
fsr-3884	121	1	at&t trust	ORG
fsr-3884	121	2	1983	DATE
fsr-3884	122	1	gte	ORG
fsr-3884	122	2	contel	ORG
fsr-3884	122	3	march 1991	DATE
fsr-3884	123	1	459	CARDINAL
fsr-3884	123	2	the time period december 1, 1985	DATE
fsr-3884	123	3	exxon trust	ORG
fsr-3884	123	4	july 31, 1992	DATE
fsr-3884	123	5	american	NORP
fsr-3884	124	1	323	CARDINAL
fsr-3884	124	2	nine	CARDINAL
fsr-3884	125	1	quarterly	DATE
fsr-3884	125	2	the first quarter of 1972	DATE
fsr-3884	127	1	at least one	CARDINAL
fsr-3884	128	1	the wall street journal indexis	ORG
fsr-3884	128	2	two-day	DATE
fsr-3884	129	1	37	CARDINAL
fsr-3884	130	1	99	CARDINAL
fsr-3884	131	1	1	CARDINAL
fsr-3884	132	1	1989	DATE
fsr-3884	134	1	daily	DATE
fsr-3884	136	1	rubinstein	PERSON
fsr-3884	136	2	1988	DATE
fsr-3884	136	3	190	CARDINAL
fsr-3884	137	1	day 0	DATE
fsr-3884	140	1	kane et al	PERSON
fsr-3884	141	1	1984	DATE
fsr-3884	141	2	1988	DATE
fsr-3884	141	3	easton	GPE
fsr-3884	142	1	92	CARDINAL
fsr-3884	143	1	macdonald	PERSON
fsr-3884	143	2	d.m. smith / financial services	ORG
fsr-3884	143	3	8 (1999	DATE
fsr-3884	143	4	87–99	CARDINAL
fsr-3884	143	5	1989	DATE
fsr-3884	143	6	1977	DATE
fsr-3884	144	1	first	ORDINAL
fsr-3884	144	2	one year	DATE
fsr-3884	144	3	the one quarter	DATE
fsr-3884	144	4	one year’s	DATE
fsr-3884	145	1	2	CARDINAL
fsr-3884	145	2	2	CARDINAL
fsr-3884	145	3	5	CARDINAL
fsr-3884	145	4	1	CARDINAL
fsr-3884	145	5	2	CARDINAL
fsr-3884	145	6	1 ej	MONEY
fsr-3884	145	7	2	CARDINAL
fsr-3884	145	8	quarter	DATE
fsr-3884	147	1	2	CARDINAL
fsr-3884	148	1	3	CARDINAL
fsr-3884	149	1	2	CARDINAL
fsr-3884	149	2	5	CARDINAL
fsr-3884	149	3	1	CARDINAL
fsr-3884	149	4	2	CARDINAL
fsr-3884	150	1	3	CARDINAL
fsr-3884	151	1	1	CARDINAL
fsr-3884	151	2	1986 1987 1988 1989	DATE
fsr-3884	151	3	1991 1992	DATE
fsr-3884	151	4	american	NORP
fsr-3884	151	5	0	CARDINAL
fsr-3884	151	6	6	CARDINAL
fsr-3884	151	7	amoco	ORG
fsr-3884	151	8	0	CARDINAL
fsr-3884	151	9	2	CARDINAL
fsr-3884	151	10	2	CARDINAL
fsr-3884	151	11	bristol myers	ORG
fsr-3884	151	12	0	CARDINAL
fsr-3884	151	13	3	CARDINAL
fsr-3884	151	14	0	CARDINAL
fsr-3884	151	15	1	CARDINAL
fsr-3884	151	16	0	CARDINAL
fsr-3884	151	17	0	CARDINAL
fsr-3884	151	18	0	CARDINAL
fsr-3884	151	19	8	CARDINAL
fsr-3884	151	20	dupont	ORG
fsr-3884	151	21	2	CARDINAL
fsr-3884	151	22	2	CARDINAL
fsr-3884	151	23	1	CARDINAL
fsr-3884	151	24	16	CARDINAL
fsr-3884	151	25	ford motor co.	ORG
fsr-3884	151	26	0	CARDINAL
fsr-3884	151	27	2	CARDINAL
fsr-3884	151	28	gte	ORG
fsr-3884	151	29	8	CARDINAL
fsr-3884	151	30	johnson & johnson	ORG
fsr-3884	151	31	0	CARDINAL
fsr-3884	151	32	mobil	ORG
fsr-3884	151	33	10	CARDINAL
fsr-3884	151	34	philip morris	ORG
fsr-3884	151	35	13	CARDINAL
fsr-3884	151	36	procter &	ORG
fsr-3884	151	37	0	CARDINAL
fsr-3884	151	38	0 1 1	QUANTITY
fsr-3884	151	39	8 99	CARDINAL
fsr-3884	151	40	1.93 years	DATE
fsr-3884	151	41	40.53%	PERCENT
fsr-3884	151	42	29.66%	PERCENT
fsr-3884	151	43	41.37%	PERCENT
fsr-3884	151	44	10.09%	PERCENT
fsr-3884	151	45	5.50%	PERCENT
fsr-3884	151	46	35.16%	PERCENT
fsr-3884	151	47	13.73%	PERCENT
fsr-3884	151	48	16.48%	PERCENT
fsr-3884	151	49	39.80%	PERCENT
fsr-3884	151	50	56.17%	PERCENT
fsr-3884	151	51	54.53%	PERCENT
fsr-3884	151	52	3.61%	PERCENT
fsr-3884	153	1	1983	DATE
fsr-3884	153	2	quarterly	DATE
fsr-3884	153	3	the prior quarter’s	DATE
fsr-3884	154	1	93j.a	CARDINAL
fsr-3884	155	1	macdonald	PERSON
fsr-3884	155	2	d.m. smith	PERSON
fsr-3884	155	3	8 (1999	DATE
fsr-3884	155	4	87–99	CARDINAL
fsr-3884	155	5	aharony	ORG
fsr-3884	155	6	1980	DATE
fsr-3884	155	7	1989	DATE
fsr-3884	156	1	canina	PERSON
fsr-3884	156	2	1999	DATE
fsr-3884	158	1	quarter	CARDINAL
fsr-3884	158	2	the fiscal year	DATE
fsr-3884	158	3	5	CARDINAL
fsr-3884	158	4	4	CARDINAL
fsr-3884	159	1	1	CARDINAL
fsr-3884	160	1	almost 30%	PERCENT
fsr-3884	161	1	about two years	DATE
fsr-3884	161	2	about eight	CARDINAL
fsr-3884	164	1	october 12, 1989	DATE
fsr-3884	164	2	coca cola corp.	ORG
fsr-3884	164	3	44.70	MONEY
fsr-3884	164	4	25.10	MONEY
fsr-3884	165	1	the next day	DATE
fsr-3884	165	2	11.0%	PERCENT
fsr-3884	165	3	25.9%	PERCENT
fsr-3884	166	1	the two days	DATE
fsr-3884	166	2	3.5%	PERCENT
fsr-3884	166	3	21.3%	PERCENT
fsr-3884	167	1	coca cola investors	ORG
fsr-3884	167	2	1.58	MONEY
fsr-3884	167	3	5.35	MONEY
fsr-3884	168	1	six	CARDINAL
fsr-3884	171	1	5	CARDINAL
fsr-3884	171	2	carpr	PERSON
fsr-3884	171	3	1	CARDINAL
fsr-3884	171	4	5	CARDINAL
fsr-3884	171	5	two	CARDINAL
fsr-3884	173	1	fourth quarter	DATE
fsr-3884	173	2	5	CARDINAL
fsr-3884	173	3	1	CARDINAL
fsr-3884	173	4	1	CARDINAL
fsr-3884	173	5	1	CARDINAL
fsr-3884	175	1	6	CARDINAL
fsr-3884	176	1	94	CARDINAL
fsr-3884	177	1	macdonald	PERSON
fsr-3884	177	2	d.m. smith / financial services	ORG
fsr-3884	177	3	8 (1999	DATE
fsr-3884	177	4	87–99	CARDINAL
fsr-3884	178	1	ttexp	PERSON
fsr-3884	178	2	years	DATE
fsr-3884	179	1	1	CARDINAL
fsr-3884	179	2	the fiscal fourth quarter	DATE
fsr-3884	179	3	0	CARDINAL
fsr-3884	180	1	4	CARDINAL
fsr-3884	180	2	4.1	CARDINAL
fsr-3884	182	1	2	CARDINAL
fsr-3884	183	1	three	CARDINAL
fsr-3884	184	1	1977	DATE
fsr-3884	184	2	two-day	DATE
fsr-3884	184	3	three	CARDINAL
fsr-3884	186	1	2	CARDINAL
fsr-3884	186	2	two	CARDINAL
fsr-3884	187	1	2	CARDINAL
fsr-3884	187	2	americus trust	ORG
fsr-3884	188	1	1977	DATE
fsr-3884	188	2	2.83	CARDINAL
fsr-3884	188	3	73	CARDINAL
fsr-3884	188	4	20.24	CARDINAL
fsr-3884	188	5	26	CARDINAL
fsr-3884	188	6	0.16 1.46	CARDINAL
fsr-3884	188	7	73	CARDINAL
fsr-3884	188	8	26	CARDINAL
fsr-3884	188	9	1.41 2.69	CARDINAL
fsr-3884	188	10	73	CARDINAL
fsr-3884	188	11	0.26 1.58	CARDINAL
fsr-3884	188	12	76	CARDINAL
fsr-3884	188	13	20.09 23	CARDINAL
fsr-3884	188	14	0.11	CARDINAL
fsr-3884	188	15	0.51	CARDINAL
fsr-3884	188	16	0.56 23	CARDINAL
fsr-3884	188	17	1.20 2.27	CARDINAL
fsr-3884	188	18	76	CARDINAL
fsr-3884	188	19	20.17 23	CARDINAL
fsr-3884	188	20	two-day	DATE
fsr-3884	190	1	0	CARDINAL
fsr-3884	190	2	one	CARDINAL
fsr-3884	191	1	one	CARDINAL
fsr-3884	193	1	one	CARDINAL
fsr-3884	194	1	95j.a	CARDINAL
fsr-3884	195	1	macdonald	PERSON
fsr-3884	195	2	d.m. smith	PERSON
fsr-3884	195	3	8 (1999	DATE
fsr-3884	195	4	87–99	CARDINAL
fsr-3884	196	1	2	CARDINAL
fsr-3884	196	2	3	CARDINAL
fsr-3884	197	1	two	CARDINAL
fsr-3884	197	2	jarrow	GPE
fsr-3884	197	3	1989	DATE
fsr-3884	198	1	3	CARDINAL
fsr-3884	198	2	roughly 30%	PERCENT
fsr-3884	198	3	about 70%	PERCENT
fsr-3884	202	1	4.2	CARDINAL
fsr-3884	202	2	fiscal quarter	DATE
fsr-3884	202	3	4	CARDINAL
fsr-3884	203	1	ols	ORG
fsr-3884	206	1	3	CARDINAL
fsr-3884	206	2	americus trust	ORG
fsr-3884	206	3	0.0864 0.2913	MONEY
fsr-3884	207	1	0.3865 0.7087 73	MONEY
fsr-3884	207	2	26	CARDINAL
fsr-3884	208	1	1977	DATE
fsr-3884	208	2	20.3720	CARDINAL
fsr-3884	208	3	two-day	DATE
fsr-3884	208	4	the day	DATE
fsr-3884	209	1	1	CARDINAL
fsr-3884	210	1	1	CARDINAL
fsr-3884	212	1	$10 $20 $30	MONEY
fsr-3884	212	2	10%	PERCENT
fsr-3884	212	3	7%	PERCENT
fsr-3884	212	4	8%	PERCENT
fsr-3884	212	5	3.33%	PERCENT
fsr-3884	212	6	4.67%	PERCENT
fsr-3884	212	7	8.00%	PERCENT
fsr-3884	212	8	41.67%	PERCENT
fsr-3884	212	9	58.33%	PERCENT
fsr-3884	212	10	100.00%	PERCENT
fsr-3884	212	11	10%	PERCENT
fsr-3884	212	12	one-third	CARDINAL
fsr-3884	213	1	4.67%	PERCENT
fsr-3884	213	2	7%	PERCENT
fsr-3884	213	3	two-thirds	CARDINAL
fsr-3884	214	1	96	CARDINAL
fsr-3884	215	1	macdonald	PERSON
fsr-3884	215	2	d.m. smith / financial services	ORG
fsr-3884	215	3	8 (1999	DATE
fsr-3884	215	4	87–99	CARDINAL
fsr-3884	215	5	the fiscal quarter	DATE
fsr-3884	217	1	one	CARDINAL
fsr-3884	217	2	fourth quarter	DATE
fsr-3884	218	1	fourth	ORDINAL
fsr-3884	218	2	the first fiscal quarter	DATE
fsr-3884	219	1	quarterly	DATE
fsr-3884	219	2	1983	DATE
fsr-3884	219	3	1992	DATE
fsr-3884	220	1	the 1983 through 1992	DATE
fsr-3884	220	2	291,281	CARDINAL
fsr-3884	220	3	quarterly	DATE
fsr-3884	221	1	the previous fourth quarter	DATE
fsr-3884	221	2	14.6%	PERCENT
fsr-3884	221	3	fiscal first quarters	DATE
fsr-3884	222	1	12.2%	PERCENT
fsr-3884	222	2	the other fiscal quarters	DATE
fsr-3884	223	1	two	CARDINAL
fsr-3884	223	2	one	CARDINAL
fsr-3884	224	1	fourth quarter	DATE
fsr-3884	224	2	year-end	DATE
fsr-3884	225	1	5	CARDINAL
fsr-3884	225	2	americus trust	ORG
fsr-3884	226	1	4	CARDINAL
fsr-3884	226	2	22.2064	CARDINAL
fsr-3884	226	3	0.5834	ORG
fsr-3884	226	4	21.48	CARDINAL
fsr-3884	226	5	1.07	CARDINAL
fsr-3884	226	6	0.89	CARDINAL
fsr-3884	226	7	1.57	CARDINAL
fsr-3884	226	8	20.67	CARDINAL
fsr-3884	226	9	20.7945	CARDINAL
fsr-3884	226	10	0.1976	ORG
fsr-3884	226	11	1.4648	MONEY
fsr-3884	226	12	1.56 0.02	CARDINAL
fsr-3884	226	13	20.95	CARDINAL
fsr-3884	226	14	0.648	CARDINAL
fsr-3884	226	15	0.382	CARDINAL
fsr-3884	226	16	22.3284	CARDINAL
fsr-3884	227	1	0.89 0.00	CARDINAL
fsr-3884	227	2	21.50	CARDINAL
fsr-3884	227	3	1.08	CARDINAL
fsr-3884	227	4	0.95	CARDINAL
fsr-3884	227	5	1.47	CARDINAL
fsr-3884	227	6	20.55	CARDINAL
fsr-3884	227	7	20.9144	CARDINAL
fsr-3884	228	1	21.05	CARDINAL
fsr-3884	228	2	0.769	CARDINAL
fsr-3884	228	3	0.508	CARDINAL
fsr-3884	228	4	2.151	CARDINAL
fsr-3884	228	5	2.907	CARDINAL
fsr-3884	228	6	americus trust	ORG
fsr-3884	230	1	ttexp	PERSON
fsr-3884	230	2	years	DATE
fsr-3884	230	3	1	CARDINAL
fsr-3884	230	4	the fiscal fourth quarter	DATE
fsr-3884	230	5	0	CARDINAL
fsr-3884	230	6	13	CARDINAL
fsr-3884	232	1	.05	ORG
fsr-3884	233	1	97j.a	CARDINAL
fsr-3884	234	1	macdonald	PERSON
fsr-3884	234	2	d.m. smith	PERSON
fsr-3884	234	3	8 (1999	DATE
fsr-3884	234	4	87–99	CARDINAL
fsr-3884	235	1	americus trust prime	ORG
fsr-3884	238	1	the americus trust program	ORG
fsr-3884	238	2	about 70%	PERCENT
fsr-3884	238	3	the remaining 30%	PERCENT
fsr-3884	240	1	1999	DATE
fsr-3884	240	2	61.8%	PERCENT
fsr-3884	240	3	quarter	DATE
fsr-3884	241	1	fourth quarter	DATE
fsr-3884	243	1	one	CARDINAL
fsr-3884	244	1	30%	PERCENT
fsr-3884	253	1	two	CARDINAL
fsr-3884	253	2	linda canina	PERSON
fsr-3884	254	1	ashok vora	PERSON
fsr-3884	255	1	patti	PERSON
fsr-3884	255	2	wendt	PERSON
fsr-3884	256	1	98	CARDINAL
fsr-3884	257	1	macdonald	PERSON
fsr-3884	257	2	d.m. smith / financial services	ORG
fsr-3884	257	3	8 (1999	DATE
fsr-3884	257	4	87–99	CARDINAL
fsr-3884	257	5	aharony	ORG
fsr-3884	257	6	j., & swary	ORG
fsr-3884	257	7	i. (1980)	ORG
fsr-3884	258	1	quarterly	DATE
fsr-3884	258	2	1–12	DATE
fsr-3884	259	1	w.	PERSON
fsr-3884	259	2	m. l.	PERSON
fsr-3884	259	3	c. h. (	PERSON
fsr-3884	260	1	23(1	GPE
fsr-3884	260	2	53–81	CARDINAL
fsr-3884	261	1	canina	ORG
fsr-3884	261	2	1999	DATE
fsr-3884	262	1	announcements.journal of multinational financial management	ORG
fsr-3884	262	2	9(1	CARDINAL
fsr-3884	262	3	1–13	CARDINAL
fsr-3884	263	1	cox	ORG
fsr-3884	263	2	j. c., & rubinstein	PERSON
fsr-3884	263	3	m.	PERSON
fsr-3884	263	4	1988).options	CARDINAL
fsr-3884	263	5	nj	ORG
fsr-3884	263	6	prentice hall	ORG
fsr-3884	264	1	cready	PERSON
fsr-3884	264	2	w. m.	PERSON
fsr-3884	264	3	1988	DATE
fsr-3884	265	1	announcements.journal of accounting research	ORG
fsr-3884	265	2	26(1	CARDINAL
fsr-3884	265	3	1–27	CARDINAL
fsr-3884	265	4	damodaran, a.	PERSON
fsr-3884	265	5	1989	DATE
fsr-3884	266	1	the weekend	DATE
fsr-3884	266	2	2(4	CARDINAL
fsr-3884	266	3	607–623	CARDINAL
fsr-3884	267	1	de bondt	PERSON
fsr-3884	267	2	w. f. m.	PERSON
fsr-3884	267	3	1987	DATE
fsr-3884	268	1	42(3	CARDINAL
fsr-3884	268	2	557–581	CARDINAL
fsr-3884	268	3	de bondt	PERSON
fsr-3884	268	4	w. f. m., & thaler	PERSON
fsr-3884	268	5	r.	PERSON
fsr-3884	268	6	1985	DATE
fsr-3884	269	1	793–805	CARDINAL
fsr-3884	270	1	deshpande	PERSON
fsr-3884	270	2	s., & jog	ORG
fsr-3884	270	3	1989	DATE
fsr-3884	271	1	scores.aaii journal	PERSON
fsr-3884	271	2	xi(7	DATE
fsr-3884	271	3	15–19	CARDINAL
fsr-3884	272	1	easton	GPE
fsr-3884	272	2	d., & zmijewski	ORG
fsr-3884	272	3	m. e. (	PERSON
fsr-3884	272	4	1989	DATE
fsr-3884	273	1	announcements.journal of accounting and economics	ORG
fsr-3884	273	2	11(2–3	CARDINAL
fsr-3884	273	3	117–141	CARDINAL
fsr-3884	274	1	1977	DATE
fsr-3884	275	1	quarterly	DATE
fsr-3884	275	2	1–20	CARDINAL
fsr-3884	275	3	hayn	ORG
fsr-3884	275	4	1995	DATE
fsr-3884	276	1	20(2	CARDINAL
fsr-3884	276	2	125–153	CARDINAL
fsr-3884	277	1	jarrow	GPE
fsr-3884	277	2	r. a.	PERSON
fsr-3884	277	3	1989	DATE
fsr-3884	278	1	44(5	CARDINAL
fsr-3884	278	2	1263–1287	CARDINAL
fsr-3884	279	1	jin	PERSON
fsr-3884	279	2	j.-d	PERSON
fsr-3884	280	1	1992	DATE
fsr-3884	281	1	11(3	CARDINAL
fsr-3884	281	2	245–267	CARDINAL
fsr-3884	282	1	jones	PERSON
fsr-3884	282	2	c. p.,	PERSON
fsr-3884	282	3	1990	DATE
fsr-3884	283	1	5(4	CARDINAL
fsr-3884	283	2	549–566	CARDINAL
fsr-3884	283	3	kallapur	GPE
fsr-3884	283	4	s. (1994	ORG
fsr-3884	284	1	17(3	CARDINAL
fsr-3884	284	2	359–375	CARDINAL
fsr-3884	285	1	kane	ORG
fsr-3884	285	2	a.	PERSON
fsr-3884	285	3	lee	PERSON
fsr-3884	285	4	y. k.	PERSON
fsr-3884	285	5	a.	PERSON
fsr-3884	285	6	1984	DATE
fsr-3884	286	1	39(4	CARDINAL
fsr-3884	286	2	1091–1099	DATE
fsr-3884	287	1	lang	PERSON
fsr-3884	287	2	m. (	PERSON
fsr-3884	287	3	1991	DATE
fsr-3884	288	1	29(2	CARDINAL
fsr-3884	288	2	229–257	CARDINAL
fsr-3884	289	1	rendleman	ORG
fsr-3884	289	2	r. j.	PERSON
fsr-3884	289	3	jones	PERSON
fsr-3884	289	4	c. p.,	PERSON
fsr-3884	289	5	h. a.	PERSON
fsr-3884	289	6	1982	DATE
fsr-3884	290	1	10(3	CARDINAL
fsr-3884	290	2	269–287	CARDINAL
fsr-3884	291	1	b.	PERSON
fsr-3884	291	2	1988	DATE
fsr-3884	292	1	quarterly	DATE
fsr-3884	292	2	announcements.journal of accounting research	ORG
fsr-3884	292	3	26(2	CARDINAL
fsr-3884	292	4	353–372	DATE
fsr-3884	292	5	sivakumar	PERSON
fsr-3884	292	6	k. n., & waymire	PERSON
fsr-3884	292	7	1993	DATE
fsr-3884	293	1	nyse	ORG
fsr-3884	293	2	1905–10.journal	CARDINAL
fsr-3884	293	3	31(1	CARDINAL
fsr-3884	293	4	62–91	CARDINAL
fsr-3884	294	1	p. c.	PERSON
fsr-3884	294	2	1991	DATE
fsr-3884	295	1	20(3	CARDINAL
fsr-3884	296	1	99j.a	CARDINAL
fsr-3884	297	1	macdonald	PERSON
fsr-3884	297	2	d.m. smith	PERSON
fsr-3884	297	3	8 (1999	DATE
fsr-3884	297	4	87–99	CARDINAL