id	sid	tid	token	lemma	pos
fsr-3724	1	1	pii	pii	PROPN
fsr-3724	1	2	:	:	PUNCT
fsr-3724	1	3	1057	1057	NUM
fsr-3724	1	4	-	-	PUNCT
fsr-3724	1	5	0810(93)90008	0810(93)90008	NUM
fsr-3724	1	6	-	-	PUNCT
fsr-3724	1	7	e	e	NOUN
fsr-3724	1	8	financial	financial	ADJ
fsr-3724	1	9	services	service	NOUN
fsr-3724	1	10	review	review	NOUN
fsr-3724	1	11	,	,	PUNCT
fsr-3724	1	12	3	3	NUM
fsr-3724	1	13	(	(	PUNCT
fsr-3724	1	14	1	1	NUM
fsr-3724	1	15	):	):	PUNCT
fsr-3724	1	16	83	83	NUM
fsr-3724	1	17	-	-	SYM
fsr-3724	1	18	92	92	NUM
fsr-3724	1	19	copyright	copyright	NOUN
fsr-3724	1	20	0	0	NUM
fsr-3724	1	21	1993	1993	NUM
fsr-3724	1	22	by	by	ADP
fsr-3724	1	23	jai	jai	PROPN
fsr-3724	1	24	press	press	PROPN
fsr-3724	1	25	inc	inc	PROPN
fsr-3724	1	26	.	.	PROPN
fsr-3724	1	27	issn	issn	PROPN
fsr-3724	1	28	:	:	PUNCT
fsr-3724	1	29	1057	1057	NUM
fsr-3724	1	30	-	-	SYM
fsr-3724	1	31	0810	0810	NUM
fsr-3724	1	32	all	all	DET
fsr-3724	1	33	rights	right	NOUN
fsr-3724	1	34	of	of	ADP
fsr-3724	1	35	reproduction	reproduction	NOUN
fsr-3724	1	36	in	in	ADP
fsr-3724	1	37	any	any	DET
fsr-3724	1	38	fom	fom	NOUN
fsr-3724	1	39	reserved	reserve	VERB
fsr-3724	1	40	.	.	PUNCT
fsr-3724	2	1	abstracts	abstract	NOUN
fsr-3724	2	2	of	of	ADP
fsr-3724	2	3	articles	article	NOUN
fsr-3724	2	4	on	on	ADP
fsr-3724	2	5	individual	individual	ADJ
fsr-3724	2	6	financial	financial	ADJ
fsr-3724	2	7	management	management	NOUN
fsr-3724	2	8	edited	edit	VERB
fsr-3724	2	9	by	by	ADP
fsr-3724	2	10	phyllis	phyllis	PROPN
fsr-3724	2	11	schiller	schiller	PROPN
fsr-3724	2	12	myers	myers	PROPN
fsr-3724	2	13	virginia	virginia	PROPN
fsr-3724	2	14	commonwealth	commonwealth	PROPN
fsr-3724	2	15	university	university	PROPN
fsr-3724	2	16	consumption	consumption	NOUN
fsr-3724	2	17	-	-	PUNCT
fsr-3724	2	18	savings	saving	NOUN
fsr-3724	2	19	behavior	behavior	NOUN
fsr-3724	2	20	habit	habit	NOUN
fsr-3724	2	21	dynamics	dynamic	NOUN
fsr-3724	2	22	and	and	CCONJ
fsr-3724	2	23	wealth	wealth	NOUN
fsr-3724	2	24	accumulation	accumulation	NOUN
fsr-3724	2	25	fluctuations	fluctuation	NOUN
fsr-3724	2	26	,	,	PUNCT
fsr-3724	2	27	john	john	PROPN
fsr-3724	2	28	g.	g.	PROPN
fsr-3724	2	29	powell	powell	PROPN
fsr-3724	2	30	(	(	PUNCT
fsr-3724	2	31	university	university	PROPN
fsr-3724	2	32	of	of	ADP
fsr-3724	2	33	otago	otago	PROPN
fsr-3724	2	34	,	,	PUNCT
fsr-3724	2	35	dunedin	dunedin	PROPN
fsr-3724	2	36	,	,	PUNCT
fsr-3724	2	37	new	new	PROPN
fsr-3724	2	38	zealand	zealand	PROPN
fsr-3724	2	39	)	)	PUNCT
fsr-3724	2	40	.	.	PUNCT
fsr-3724	3	1	this	this	DET
fsr-3724	3	2	paper	paper	NOUN
fsr-3724	3	3	explores	explore	VERB
fsr-3724	3	4	the	the	DET
fsr-3724	3	5	possibility	possibility	NOUN
fsr-3724	3	6	that	that	SCONJ
fsr-3724	3	7	consumption	consumption	NOUN
fsr-3724	3	8	habits	habit	NOUN
fsr-3724	3	9	are	be	AUX
fsr-3724	3	10	directly	directly	ADV
fsr-3724	3	11	af	af	AUX
fsr-3724	3	12	fected	fecte	VERB
fsr-3724	3	13	by	by	ADP
fsr-3724	3	14	investors	investor	NOUN
fsr-3724	3	15	’	’	PART
fsr-3724	3	16	wealth	wealth	NOUN
fsr-3724	3	17	histories	history	NOUN
fsr-3724	3	18	as	as	ADP
fsr-3724	3	19	unanticipated	unanticipated	ADJ
fsr-3724	3	20	wealth	wealth	NOUN
fsr-3724	3	21	losses	loss	NOUN
fsr-3724	3	22	alter	alter	VERB
fsr-3724	3	23	perceived	perceive	VERB
fsr-3724	3	24	financial	financial	ADJ
fsr-3724	3	25	well	well	ADV
fsr-3724	3	26	-	-	PUNCT
fsr-3724	3	27	being	being	NOUN
fsr-3724	3	28	and	and	CCONJ
fsr-3724	3	29	force	force	VERB
fsr-3724	3	30	investors	investor	NOUN
fsr-3724	3	31	to	to	PART
fsr-3724	3	32	re	re	VERB
fsr-3724	3	33	-	-	VERB
fsr-3724	3	34	evaluate	evaluate	VERB
fsr-3724	3	35	their	their	PRON
fsr-3724	3	36	minimum	minimum	ADJ
fsr-3724	3	37	consumption	consumption	NOUN
fsr-3724	3	38	habit	habit	NOUN
fsr-3724	3	39	requirements	requirement	NOUN
fsr-3724	3	40	.	.	PUNCT
fsr-3724	4	1	the	the	DET
fsr-3724	4	2	response	response	NOUN
fsr-3724	4	3	of	of	ADP
fsr-3724	4	4	consumption	consumption	NOUN
fsr-3724	4	5	habits	habit	NOUN
fsr-3724	4	6	to	to	ADP
fsr-3724	4	7	unexpected	unexpected	ADJ
fsr-3724	4	8	investment	investment	NOUN
fsr-3724	4	9	return	return	NOUN
fsr-3724	4	10	changes	change	NOUN
fsr-3724	4	11	is	be	AUX
fsr-3724	4	12	assumed	assume	VERB
fsr-3724	4	13	to	to	PART
fsr-3724	4	14	depend	depend	VERB
fsr-3724	4	15	upon	upon	SCONJ
fsr-3724	4	16	individual	individual	ADJ
fsr-3724	4	17	differences	difference	NOUN
fsr-3724	4	18	in	in	ADP
fsr-3724	4	19	need	need	NOUN
fsr-3724	4	20	for	for	ADP
fsr-3724	4	21	cognition	cognition	NOUN
fsr-3724	4	22	and	and	CCONJ
fsr-3724	4	23	tendency	tendency	NOUN
fsr-3724	4	24	towards	towards	ADP
fsr-3724	4	25	risk	risk	NOUN
fsr-3724	4	26	taking	taking	NOUN
fsr-3724	4	27	,	,	PUNCT
fsr-3724	4	28	and	and	CCONJ
fsr-3724	4	29	these	these	DET
fsr-3724	4	30	differences	difference	NOUN
fsr-3724	4	31	lead	lead	VERB
fsr-3724	4	32	to	to	ADP
fsr-3724	4	33	sharply	sharply	ADV
fsr-3724	4	34	contrasting	contrast	VERB
fsr-3724	4	35	investment	investment	NOUN
fsr-3724	4	36	strategies	strategy	NOUN
fsr-3724	4	37	which	which	PRON
fsr-3724	4	38	alter	alter	VERB
fsr-3724	4	39	the	the	DET
fsr-3724	4	40	wealth	wealth	NOUN
fsr-3724	4	41	accumulation	accumulation	NOUN
fsr-3724	4	42	process	process	NOUN
fsr-3724	4	43	.	.	PUNCT
fsr-3724	5	1	investors	investor	NOUN
fsr-3724	5	2	who	who	PRON
fsr-3724	5	3	do	do	AUX
fsr-3724	5	4	not	not	PART
fsr-3724	5	5	monitor	monitor	VERB
fsr-3724	5	6	their	their	PRON
fsr-3724	5	7	consumption	consumption	NOUN
fsr-3724	5	8	habits	habit	NOUN
fsr-3724	5	9	during	during	ADP
fsr-3724	5	10	good	good	ADJ
fsr-3724	5	11	times	time	NOUN
fsr-3724	5	12	find	find	VERB
fsr-3724	5	13	that	that	SCONJ
fsr-3724	5	14	they	they	PRON
fsr-3724	5	15	must	must	AUX
fsr-3724	5	16	quickly	quickly	ADV
fsr-3724	5	17	move	move	VERB
fsr-3724	5	18	out	out	ADP
fsr-3724	5	19	of	of	ADP
fsr-3724	5	20	risky	risky	ADJ
fsr-3724	5	21	assets	asset	NOUN
fsr-3724	5	22	during	during	ADP
fsr-3724	5	23	downturns	downturn	NOUN
fsr-3724	5	24	in	in	ADP
fsr-3724	5	25	order	order	NOUN
fsr-3724	5	26	to	to	PART
fsr-3724	5	27	ensure	ensure	VERB
fsr-3724	5	28	that	that	SCONJ
fsr-3724	5	29	they	they	PRON
fsr-3724	5	30	can	can	AUX
fsr-3724	5	31	continue	continue	VERB
fsr-3724	5	32	to	to	PART
fsr-3724	5	33	meet	meet	VERB
fsr-3724	5	34	their	their	PRON
fsr-3724	5	35	minimum	minimum	ADJ
fsr-3724	5	36	consumption	consumption	NOUN
fsr-3724	5	37	needs	need	NOUN
fsr-3724	5	38	.	.	PUNCT
fsr-3724	6	1	this	this	DET
fsr-3724	6	2	dynamic	dynamic	ADJ
fsr-3724	6	3	trading	trading	NOUN
fsr-3724	6	4	portfolio	portfolio	NOUN
fsr-3724	6	5	insurance	insurance	NOUN
fsr-3724	6	6	behavior	behavior	NOUN
fsr-3724	6	7	is	be	AUX
fsr-3724	6	8	inherently	inherently	ADV
fsr-3724	6	9	risky	risky	ADJ
fsr-3724	6	10	in	in	ADP
fsr-3724	6	11	an	an	DET
fsr-3724	6	12	economic	economic	ADJ
fsr-3724	6	13	sense	sense	NOUN
fsr-3724	6	14	,	,	PUNCT
fsr-3724	6	15	so	so	ADV
fsr-3724	6	16	these	these	DET
fsr-3724	6	17	myopic	myopic	ADJ
fsr-3724	6	18	investors	investor	NOUN
fsr-3724	6	19	must	must	AUX
fsr-3724	6	20	compensate	compensate	VERB
fsr-3724	6	21	by	by	ADP
fsr-3724	6	22	reducing	reduce	VERB
fsr-3724	6	23	the	the	DET
fsr-3724	6	24	risk	risk	NOUN
fsr-3724	6	25	exposures	exposure	NOUN
fsr-3724	6	26	they	they	PRON
fsr-3724	6	27	choose	choose	VERB
fsr-3724	6	28	,	,	PUNCT
fsr-3724	6	29	thus	thus	ADV
fsr-3724	6	30	resulting	result	VERB
fsr-3724	6	31	in	in	ADP
fsr-3724	6	32	a	a	DET
fsr-3724	6	33	lower	low	ADJ
fsr-3724	6	34	rate	rate	NOUN
fsr-3724	6	35	of	of	ADP
fsr-3724	6	36	wealth	wealth	NOUN
fsr-3724	6	37	accumulation	accumulation	NOUN
fsr-3724	6	38	and	and	CCONJ
fsr-3724	6	39	a	a	DET
fsr-3724	6	40	utility	utility	NOUN
fsr-3724	6	41	loss	loss	NOUN
fsr-3724	6	42	.	.	PUNCT
fsr-3724	7	1	investors	investor	NOUN
fsr-3724	7	2	are	be	AUX
fsr-3724	7	3	better	well	ADJ
fsr-3724	7	4	off	off	ADP
fsr-3724	7	5	if	if	SCONJ
fsr-3724	7	6	they	they	PRON
fsr-3724	7	7	cut	cut	VERB
fsr-3724	7	8	back	back	ADP
fsr-3724	7	9	habitual	habitual	ADJ
fsr-3724	7	10	consumption	consumption	NOUN
fsr-3724	7	11	during	during	ADP
fsr-3724	7	12	recessions	recession	NOUN
fsr-3724	7	13	in	in	ADP
fsr-3724	7	14	order	order	NOUN
fsr-3724	7	15	to	to	PART
fsr-3724	7	16	preserve	preserve	VERB
fsr-3724	7	17	financial	financial	ADJ
fsr-3724	7	18	well	well	NOUN
fsr-3724	7	19	-	-	PUNCT
fsr-3724	7	20	being	being	NOUN
fsr-3724	7	21	and	and	CCONJ
fsr-3724	7	22	maintain	maintain	VERB
fsr-3724	7	23	wealth	wealth	NOUN
fsr-3724	7	24	accumulation	accumulation	NOUN
fsr-3724	7	25	rates	rate	NOUN
fsr-3724	7	26	.	.	PUNCT
fsr-3724	8	1	journal	journal	PROPN
fsr-3724	8	2	ofeconomic	ofeconomic	ADJ
fsr-3724	8	3	psychology	psychology	NOUN
fsr-3724	8	4	,	,	PUNCT
fsr-3724	8	5	june	june	PROPN
fsr-3724	8	6	1993	1993	NUM
fsr-3724	8	7	,	,	PUNCT
fsr-3724	8	8	14(2	14(2	NUM
fsr-3724	8	9	):	):	PUNCT
fsr-3724	8	10	267	267	NUM
fsr-3724	8	11	-	-	SYM
fsr-3724	8	12	283	283	NUM
fsr-3724	8	13	.	.	PUNCT
fsr-3724	9	1	(	(	PUNCT
fsr-3724	9	2	reprinted	reprint	VERB
fsr-3724	9	3	with	with	ADP
fsr-3724	9	4	permission	permission	NOUN
fsr-3724	9	5	of	of	ADP
fsr-3724	9	6	north	north	NOUN
fsr-3724	9	7	-	-	PUNCT
fsr-3724	9	8	hol	hol	NOUN
fsr-3724	9	9	land	land	NOUN
fsr-3724	9	10	publishing	publish	VERB
fsr-3724	9	11	company	company	NOUN
fsr-3724	9	12	.	.	PUNCT
fsr-3724	9	13	)	)	PUNCT
fsr-3724	10	1	patterns	pattern	NOUN
fsr-3724	10	2	of	of	ADP
fsr-3724	10	3	overspending	overspending	NOUN
fsr-3724	10	4	in	in	ADP
fsr-3724	10	5	u.s	u.s	PROPN
fsr-3724	10	6	.	.	PROPN
fsr-3724	10	7	households	household	NOUN
fsr-3724	10	8	,	,	PUNCT
fsr-3724	10	9	by	by	ADP
fsr-3724	10	10	mikyeong	mikyeong	PROPN
fsr-3724	10	11	bae	bae	PROPN
fsr-3724	10	12	,	,	PUNCT
fsr-3724	10	13	sherman	sherman	PROPN
fsr-3724	10	14	hanna	hanna	PROPN
fsr-3724	10	15	,	,	PUNCT
fsr-3724	10	16	and	and	CCONJ
fsr-3724	10	17	suzanne	suzanne	PROPN
fsr-3724	10	18	lindamood	lindamood	PROPN
fsr-3724	10	19	an	an	DET
fsr-3724	10	20	original	original	ADJ
fsr-3724	10	21	analysis	analysis	NOUN
fsr-3724	10	22	of	of	ADP
fsr-3724	10	23	the	the	DET
fsr-3724	10	24	bls	bls	PROPN
fsr-3724	10	25	consumer	consumer	NOUN
fsr-3724	10	26	expenditure	expenditure	NOUN
fsr-3724	10	27	survey	survey	NOUN
fsr-3724	10	28	shows	show	VERB
fsr-3724	10	29	that	that	SCONJ
fsr-3724	10	30	almost	almost	ADV
fsr-3724	10	31	40	40	NUM
fsr-3724	10	32	%	%	NOUN
fsr-3724	10	33	of	of	ADP
fsr-3724	10	34	u.s	u.s	PROPN
fsr-3724	10	35	.	.	PROPN
fsr-3724	10	36	households	household	NOUN
fsr-3724	10	37	spent	spend	VERB
fsr-3724	10	38	more	more	ADJ
fsr-3724	10	39	than	than	ADP
fsr-3724	10	40	their	their	PRON
fsr-3724	10	41	income	income	NOUN
fsr-3724	10	42	in	in	ADP
fsr-3724	10	43	1990	1990	NUM
fsr-3724	10	44	.	.	PUNCT
fsr-3724	11	1	multivariate	multivariate	NOUN
fsr-3724	11	2	logistic	logistic	ADJ
fsr-3724	11	3	regression	regression	NOUN
fsr-3724	11	4	indicates	indicate	VERB
fsr-3724	11	5	that	that	SCONJ
fsr-3724	11	6	income	income	NOUN
fsr-3724	11	7	level	level	NOUN
fsr-3724	11	8	is	be	AUX
fsr-3724	11	9	the	the	DET
fsr-3724	11	10	most	most	ADV
fsr-3724	11	11	important	important	ADJ
fsr-3724	11	12	factor	factor	NOUN
fsr-3724	11	13	related	relate	VERB
fsr-3724	11	14	to	to	ADP
fsr-3724	11	15	whether	whether	SCONJ
fsr-3724	11	16	a	a	DET
fsr-3724	11	17	household	household	NOUN
fsr-3724	11	18	overspends	overspend	NOUN
fsr-3724	11	19	.	.	PUNCT
fsr-3724	12	1	more	more	ADV
fsr-3724	12	2	educated	educate	VERB
fsr-3724	12	3	consumers	consumer	NOUN
fsr-3724	12	4	are	be	AUX
fsr-3724	12	5	likely	likely	ADJ
fsr-3724	12	6	to	to	PART
fsr-3724	12	7	over	over	ADP
fsr-3724	12	8	84	84	NUM
fsr-3724	12	9	financial	financial	ADJ
fsr-3724	12	10	services	service	NOUN
fsr-3724	12	11	review	review	NOUN
fsr-3724	12	12	,	,	PUNCT
fsr-3724	12	13	3(l	3(l	NUM
fsr-3724	12	14	)	)	PUNCT
fsr-3724	12	15	1993	1993	NUM
fsr-3724	12	16	spend	spend	VERB
fsr-3724	12	17	than	than	SCONJ
fsr-3724	12	18	are	be	AUX
fsr-3724	12	19	less	less	ADV
fsr-3724	12	20	educated	educated	ADJ
fsr-3724	12	21	consumers	consumer	NOUN
fsr-3724	12	22	,	,	PUNCT
fsr-3724	12	23	when	when	SCONJ
fsr-3724	12	24	income	income	NOUN
fsr-3724	12	25	and	and	CCONJ
fsr-3724	12	26	other	other	ADJ
fsr-3724	12	27	factors	factor	NOUN
fsr-3724	12	28	are	be	AUX
fsr-3724	12	29	control	control	NOUN
fsr-3724	12	30	led	lead	VERB
fsr-3724	12	31	.	.	PUNCT
fsr-3724	13	1	financial	financial	ADJ
fsr-3724	13	2	counseling	counseling	NOUN
fsr-3724	13	3	and	and	CCONJ
fsr-3724	13	4	planning	planning	NOUN
fsr-3724	13	5	,	,	PUNCT
fsr-3724	13	6	1993,4	1993,4	NUM
fsr-3724	13	7	:	:	PUNCT
fsr-3724	13	8	1	1	NUM
fsr-3724	13	9	l-30	l-30	NOUN
fsr-3724	13	10	.	.	PUNCT
fsr-3724	14	1	(	(	PUNCT
fsr-3724	14	2	reprinted	reprint	VERB
fsr-3724	14	3	with	with	ADP
fsr-3724	14	4	permis	permis	NOUN
fsr-3724	14	5	sion	sion	NOUN
fsr-3724	14	6	of	of	ADP
fsr-3724	14	7	financial	financial	ADJ
fsr-3724	14	8	counseling	counseling	NOUN
fsr-3724	14	9	and	and	CCONJ
fsr-3724	14	10	planning	planning	NOUN
fsr-3724	14	11	.	.	PUNCT
fsr-3724	14	12	)	)	PUNCT
fsr-3724	15	1	women	woman	NOUN
fsr-3724	15	2	,	,	PUNCT
fsr-3724	15	3	men	man	NOUN
fsr-3724	15	4	,	,	PUNCT
fsr-3724	15	5	and	and	CCONJ
fsr-3724	15	6	money	money	NOUN
fsr-3724	15	7	styles	style	NOUN
fsr-3724	15	8	,	,	PUNCT
fsr-3724	15	9	by	by	ADP
fsr-3724	15	10	melvin	melvin	PROPN
fsr-3724	15	11	prince	prince	PROPN
fsr-3724	15	12	(	(	PUNCT
fsr-3724	15	13	fordham	fordham	PROPN
fsr-3724	15	14	uni	uni	PROPN
fsr-3724	15	15	versity	versity	NOUN
fsr-3724	15	16	)	)	PUNCT
fsr-3724	15	17	.	.	PUNCT
fsr-3724	16	1	the	the	DET
fsr-3724	16	2	character	character	NOUN
fsr-3724	16	3	of	of	ADP
fsr-3724	16	4	gender	gender	NOUN
fsr-3724	16	5	differences	difference	NOUN
fsr-3724	16	6	in	in	ADP
fsr-3724	16	7	money	money	NOUN
fsr-3724	16	8	styles	style	NOUN
fsr-3724	16	9	is	be	AUX
fsr-3724	16	10	examined	examine	VERB
fsr-3724	16	11	.	.	PUNCT
fsr-3724	17	1	on	on	ADP
fsr-3724	17	2	average	average	ADJ
fsr-3724	17	3	,	,	PUNCT
fsr-3724	17	4	money	money	NOUN
fsr-3724	17	5	style	style	NOUN
fsr-3724	17	6	item	item	NOUN
fsr-3724	17	7	scores	score	NOUN
fsr-3724	17	8	for	for	ADP
fsr-3724	17	9	young	young	ADJ
fsr-3724	17	10	adult	adult	NOUN
fsr-3724	17	11	males	male	NOUN
fsr-3724	17	12	and	and	CCONJ
fsr-3724	17	13	females	female	NOUN
fsr-3724	17	14	are	be	AUX
fsr-3724	17	15	found	find	VERB
fsr-3724	17	16	to	to	PART
fsr-3724	17	17	be	be	AUX
fsr-3724	17	18	consistently	consistently	ADV
fsr-3724	17	19	disparate	disparate	ADJ
fsr-3724	17	20	.	.	PUNCT
fsr-3724	18	1	males	male	NOUN
fsr-3724	18	2	and	and	CCONJ
fsr-3724	18	3	females	female	NOUN
fsr-3724	18	4	are	be	AUX
fsr-3724	18	5	both	both	ADV
fsr-3724	18	6	likely	likely	ADJ
fsr-3724	18	7	to	to	PART
fsr-3724	18	8	see	see	VERB
fsr-3724	18	9	money	money	NOUN
fsr-3724	18	10	as	as	ADP
fsr-3724	18	11	closely	closely	ADV
fsr-3724	18	12	linked	link	VERB
fsr-3724	18	13	with	with	ADP
fsr-3724	18	14	esteem	esteem	NOUN
fsr-3724	18	15	and	and	CCONJ
fsr-3724	18	16	power	power	NOUN
fsr-3724	18	17	,	,	PUNCT
fsr-3724	18	18	but	but	CCONJ
fsr-3724	18	19	males	male	NOUN
fsr-3724	18	20	are	be	AUX
fsr-3724	18	21	more	more	ADV
fsr-3724	18	22	prone	prone	ADJ
fsr-3724	18	23	to	to	PART
fsr-3724	18	24	feel	feel	VERB
fsr-3724	18	25	involved	involved	ADJ
fsr-3724	18	26	and	and	CCONJ
fsr-3724	18	27	competent	competent	ADJ
fsr-3724	18	28	in	in	ADP
fsr-3724	18	29	money	money	NOUN
fsr-3724	18	30	handling	handling	NOUN
fsr-3724	18	31	,	,	PUNCT
fsr-3724	18	32	and	and	CCONJ
fsr-3724	18	33	take	take	VERB
fsr-3724	18	34	risks	risk	NOUN
fsr-3724	18	35	to	to	PART
fsr-3724	18	36	amass	amass	VERB
fsr-3724	18	37	wealth	wealth	NOUN
fsr-3724	18	38	.	.	PUNCT
fsr-3724	19	1	females	female	NOUN
fsr-3724	19	2	have	have	VERB
fsr-3724	19	3	a	a	DET
fsr-3724	19	4	greater	great	ADJ
fsr-3724	19	5	sense	sense	NOUN
fsr-3724	19	6	of	of	ADP
fsr-3724	19	7	envy	envy	NOUN
fsr-3724	19	8	and	and	CCONJ
fsr-3724	19	9	deprivation	deprivation	NOUN
fsr-3724	19	10	with	with	ADP
fsr-3724	19	11	respect	respect	NOUN
fsr-3724	19	12	to	to	ADP
fsr-3724	19	13	money	money	NOUN
fsr-3724	19	14	as	as	ADP
fsr-3724	19	15	a	a	DET
fsr-3724	19	16	means	means	NOUN
fsr-3724	19	17	of	of	ADP
fsr-3724	19	18	obtaining	obtain	VERB
fsr-3724	19	19	things	thing	NOUN
fsr-3724	19	20	and	and	CCONJ
fsr-3724	19	21	experiences	experience	NOUN
fsr-3724	19	22	that	that	SCONJ
fsr-3724	19	23	they	they	PRON
fsr-3724	19	24	can	can	AUX
fsr-3724	19	25	enjoy	enjoy	VERB
fsr-3724	19	26	in	in	ADP
fsr-3724	19	27	the	the	DET
fsr-3724	19	28	present	present	NOUN
fsr-3724	19	29	.	.	PUNCT
fsr-3724	20	1	journal	journal	NOUN
fsr-3724	20	2	of	of	ADP
fsr-3724	20	3	economic	economic	ADJ
fsr-3724	20	4	psychology	psychology	NOUN
fsr-3724	20	5	,	,	PUNCT
fsr-3724	20	6	march	march	PROPN
fsr-3724	20	7	1993	1993	NUM
fsr-3724	20	8	,	,	PUNCT
fsr-3724	20	9	14	14	NUM
fsr-3724	20	10	(	(	PUNCT
fsr-3724	20	11	1	1	NUM
fsr-3724	20	12	):	):	PUNCT
fsr-3724	20	13	175	175	NUM
fsr-3724	20	14	-	-	SYM
fsr-3724	20	15	182	182	NUM
fsr-3724	20	16	.	.	PUNCT
fsr-3724	21	1	(	(	PUNCT
fsr-3724	21	2	reprinted	reprint	VERB
fsr-3724	21	3	with	with	ADP
fsr-3724	21	4	mission	mission	NOUN
fsr-3724	21	5	of	of	ADP
fsr-3724	21	6	non	non	ADJ
fsr-3724	21	7	-	-	ADJ
fsr-3724	21	8	holl	holl	ADJ
fsr-3724	21	9	~	~	NOUN
fsr-3724	21	10	d	d	NOUN
fsr-3724	21	11	~blish	~blish	NOUN
fsr-3724	21	12	~	~	SYM
fsr-3724	21	13	g	g	NOUN
fsr-3724	21	14	company	company	NOUN
fsr-3724	21	15	.	.	PUNCT
fsr-3724	21	16	)	)	PUNCT
fsr-3724	21	17	estate	estate	NOUN
fsr-3724	21	18	planning	planning	NOUN
fsr-3724	21	19	and	and	CCONJ
fsr-3724	21	20	distribution	distribution	NOUN
fsr-3724	21	21	housing	housing	NOUN
fsr-3724	21	22	costs	cost	NOUN
fsr-3724	21	23	and	and	CCONJ
fsr-3724	21	24	bequest	bequest	NOUN
fsr-3724	21	25	motives	motive	NOUN
fsr-3724	21	26	,	,	PUNCT
fsr-3724	21	27	by	by	ADP
fsr-3724	21	28	y.	y.	PROPN
fsr-3724	21	29	nakagami	nakagami	PROPN
fsr-3724	21	30	and	and	CCONJ
fsr-3724	21	31	a.	a.	PROPN
fsr-3724	21	32	m.	m.	PROPN
fsr-3724	21	33	pereira	pereira	PROPN
fsr-3724	21	34	the	the	DET
fsr-3724	21	35	standard	standard	PROPN
fsr-3724	21	36	user	user	NOUN
fsr-3724	21	37	cost	cost	NOUN
fsr-3724	21	38	of	of	ADP
fsr-3724	21	39	housing	housing	NOUN
fsr-3724	21	40	capital	capital	NOUN
fsr-3724	21	41	used	use	VERB
fsr-3724	21	42	in	in	ADP
fsr-3724	21	43	the	the	DET
fsr-3724	21	44	literature	literature	NOUN
fsr-3724	21	45	has	have	AUX
fsr-3724	21	46	ignored	ignore	VERB
fsr-3724	21	47	household	household	NOUN
fsr-3724	21	48	bequest	bequest	NOUN
fsr-3724	21	49	motives	motive	NOUN
fsr-3724	21	50	.	.	PUNCT
fsr-3724	22	1	in	in	ADP
fsr-3724	22	2	this	this	DET
fsr-3724	22	3	paper	paper	NOUN
fsr-3724	22	4	,	,	PUNCT
fsr-3724	22	5	the	the	DET
fsr-3724	22	6	authors	author	NOUN
fsr-3724	22	7	generalize	generalize	VERB
fsr-3724	22	8	the	the	DET
fsr-3724	22	9	standard	standard	ADJ
fsr-3724	22	10	approach	approach	NOUN
fsr-3724	22	11	to	to	PART
fsr-3724	22	12	incorporate	incorporate	VERB
fsr-3724	22	13	bequest	bequest	NOUN
fsr-3724	22	14	motives	motive	NOUN
fsr-3724	22	15	and	and	CCONJ
fsr-3724	22	16	inheritance	inheritance	NOUN
fsr-3724	22	17	tax	tax	NOUN
fsr-3724	22	18	distortions	distortion	NOUN
fsr-3724	22	19	between	between	ADP
fsr-3724	22	20	physical	physical	ADJ
fsr-3724	22	21	and	and	CCONJ
fsr-3724	22	22	financial	financial	ADJ
fsr-3724	22	23	assets	asset	NOUN
fsr-3724	22	24	.	.	PUNCT
fsr-3724	23	1	the	the	DET
fsr-3724	23	2	authors	author	NOUN
fsr-3724	23	3	show	show	VERB
fsr-3724	23	4	that	that	SCONJ
fsr-3724	23	5	if	if	SCONJ
fsr-3724	23	6	there	there	PRON
fsr-3724	23	7	is	be	VERB
fsr-3724	23	8	a	a	DET
fsr-3724	23	9	favorable	favorable	ADJ
fsr-3724	23	10	treatment	treatment	NOUN
fsr-3724	23	11	of	of	ADP
fsr-3724	23	12	housing	housing	NOUN
fsr-3724	23	13	assets	asset	NOUN
fsr-3724	23	14	over	over	ADP
fsr-3724	23	15	financial	financial	ADJ
fsr-3724	23	16	assets	asset	NOUN
fsr-3724	23	17	then	then	ADV
fsr-3724	23	18	the	the	DET
fsr-3724	23	19	standard	standard	ADJ
fsr-3724	23	20	user	user	NOUN
fsr-3724	23	21	cost	cost	NOUN
fsr-3724	23	22	of	of	ADP
fsr-3724	23	23	housing	housing	NOUN
fsr-3724	23	24	capital	capital	NOUN
fsr-3724	23	25	overestimates	overestimate	VERB
fsr-3724	23	26	the	the	DET
fsr-3724	23	27	actual	actual	ADJ
fsr-3724	23	28	user	user	NOUN
fsr-3724	23	29	cost	cost	NOUN
fsr-3724	23	30	by	by	ADP
fsr-3724	23	31	not	not	PART
fsr-3724	23	32	accounting	account	VERB
fsr-3724	23	33	for	for	ADP
fsr-3724	23	34	the	the	DET
fsr-3724	23	35	bequest	bequest	NOUN
fsr-3724	23	36	-	-	PUNCT
fsr-3724	23	37	related	relate	VERB
fsr-3724	23	38	benefits	benefit	NOUN
fsr-3724	23	39	of	of	ADP
fsr-3724	23	40	home	home	NOUN
fsr-3724	23	41	ownership	ownership	NOUN
fsr-3724	23	42	.	.	PUNCT
fsr-3724	24	1	journal	journal	NOUN
fsr-3724	24	2	of	of	ADP
fsr-3724	24	3	urban	urban	ADJ
fsr-3724	24	4	economics	economic	NOUN
fsr-3724	24	5	,	,	PUNCT
fsr-3724	24	6	january	january	PROPN
fsr-3724	24	7	1993	1993	NUM
fsr-3724	24	8	,	,	PUNCT
fsr-3724	24	9	33(l	33(l	NUM
fsr-3724	24	10	):	):	PUNCT
fsr-3724	24	11	68	68	NUM
fsr-3724	24	12	-	-	SYM
fsr-3724	24	13	75	75	NUM
fsr-3724	24	14	.	.	PUNCT
fsr-3724	25	1	(	(	PUNCT
fsr-3724	25	2	reprinted	reprint	VERB
fsr-3724	25	3	with	with	ADP
fsr-3724	25	4	permission	permission	NOUN
fsr-3724	25	5	of	of	ADP
fsr-3724	25	6	the	the	DET
fsr-3724	25	7	journal	journal	NOUN
fsr-3724	25	8	of	of	ADP
fsr-3724	25	9	economic	economic	ADJ
fsr-3724	25	10	literature	literature	NOUN
fsr-3724	25	11	.	.	PUNCT
fsr-3724	25	12	)	)	PUNCT
fsr-3724	26	1	ethics	ethic	NOUN
fsr-3724	26	2	assessing	assess	VERB
fsr-3724	26	3	some	some	DET
fsr-3724	26	4	determinant	determinant	ADJ
fsr-3724	26	5	effects	effect	NOUN
fsr-3724	26	6	of	of	ADP
fsr-3724	26	7	ethical	ethical	ADJ
fsr-3724	26	8	consulting	consulting	NOUN
fsr-3724	26	9	behav	behav	PROPN
fsr-3724	26	10	ior	ior	PROPN
fsr-3724	26	11	:	:	PUNCT
fsr-3724	26	12	the	the	DET
fsr-3724	26	13	case	case	NOUN
fsr-3724	26	14	of	of	ADP
fsr-3724	26	15	personal	personal	ADJ
fsr-3724	26	16	and	and	CCONJ
fsr-3724	26	17	professional	professional	ADJ
fsr-3724	26	18	values	value	NOUN
fsr-3724	26	19	,	,	PUNCT
fsr-3724	26	20	by	by	ADP
fsr-3724	26	21	jeff	jeff	PROPN
fsr-3724	26	22	allen	allen	PROPN
fsr-3724	26	23	and	and	CCONJ
fsr-3724	26	24	duane	duane	PROPN
fsr-3724	26	25	davis	davis	PROPN
fsr-3724	26	26	university	university	PROPN
fsr-3724	26	27	of	of	ADP
fsr-3724	26	28	central	central	PROPN
fsr-3724	26	29	florida	florida	PROPN
fsr-3724	26	30	)	)	PUNCT
fsr-3724	26	31	.	.	PUNCT
fsr-3724	27	1	a	a	DET
fsr-3724	27	2	random	random	ADJ
fsr-3724	27	3	sample	sample	NOUN
fsr-3724	27	4	of	of	ADP
fsr-3724	27	5	207	207	NUM
fsr-3724	27	6	national	national	ADJ
fsr-3724	27	7	business	business	NOUN
fsr-3724	27	8	consultants	consultant	NOUN
fsr-3724	27	9	is	be	AUX
fsr-3724	27	10	employed	employ	VERB
fsr-3724	27	11	to	to	PART
fsr-3724	27	12	test	test	VERB
fsr-3724	27	13	the	the	DET
fsr-3724	27	14	effects	effect	NOUN
fsr-3724	27	15	of	of	ADP
fsr-3724	27	16	individual	individual	ADJ
fsr-3724	27	17	values	value	NOUN
fsr-3724	27	18	and	and	CCONJ
fsr-3724	27	19	professional	professional	ADJ
fsr-3724	27	20	ethics	ethic	NOUN
fsr-3724	27	21	on	on	ADP
fsr-3724	27	22	consulting	consult	VERB
fsr-3724	27	23	behavior	behavior	NOUN
fsr-3724	27	24	.	.	PUNCT
fsr-3724	28	1	the	the	DET
fsr-3724	28	2	results	result	NOUN
fsr-3724	28	3	suggest	suggest	VERB
fsr-3724	28	4	that	that	SCONJ
fsr-3724	28	5	the	the	DET
fsr-3724	28	6	individual	individual	ADJ
fsr-3724	28	7	values	value	NOUN
fsr-3724	28	8	held	hold	VERB
fsr-3724	28	9	by	by	ADP
fsr-3724	28	10	consultants	consultant	NOUN
fsr-3724	28	11	are	be	AUX
fsr-3724	28	12	positively	positively	ADV
fsr-3724	28	13	corre	corre	ADJ
fsr-3724	28	14	lated	late	VERB
fsr-3724	28	15	with	with	ADP
fsr-3724	28	16	professional	professional	ADJ
fsr-3724	28	17	ethics	ethic	NOUN
fsr-3724	28	18	,	,	PUNCT
fsr-3724	28	19	but	but	CCONJ
fsr-3724	28	20	are	be	AUX
fsr-3724	28	21	negatively	negatively	ADV
fsr-3724	28	22	correlated	correlate	VERB
fsr-3724	28	23	with	with	ADP
fsr-3724	28	24	consulting	consult	VERB
fsr-3724	28	25	behav	behav	PROPN
fsr-3724	28	26	ior	ior	PROPN
fsr-3724	28	27	.	.	PUNCT
fsr-3724	29	1	moreover	moreover	ADV
fsr-3724	29	2	,	,	PUNCT
fsr-3724	29	3	there	there	PRON
fsr-3724	29	4	appears	appear	VERB
fsr-3724	29	5	to	to	PART
fsr-3724	29	6	be	be	AUX
fsr-3724	29	7	no	no	DET
fsr-3724	29	8	significant	significant	ADJ
fsr-3724	29	9	relationship	relationship	NOUN
fsr-3724	29	10	between	between	ADP
fsr-3724	29	11	the	the	DET
fsr-3724	29	12	professional	professional	ADJ
fsr-3724	29	13	ethics	ethic	NOUN
fsr-3724	29	14	of	of	ADP
fsr-3724	29	15	consultants	consultant	NOUN
fsr-3724	29	16	and	and	CCONJ
fsr-3724	29	17	business	business	NOUN
fsr-3724	29	18	consulting	consulting	NOUN
fsr-3724	29	19	behavior	behavior	NOUN
fsr-3724	29	20	.	.	PUNCT
fsr-3724	30	1	findings	finding	NOUN
fsr-3724	30	2	and	and	CCONJ
fsr-3724	30	3	issues	issue	NOUN
fsr-3724	30	4	regarding	regard	VERB
fsr-3724	30	5	the	the	DET
fsr-3724	30	6	effectiveness	effectiveness	NOUN
fsr-3724	30	7	of	of	ADP
fsr-3724	30	8	codes	code	NOUN
fsr-3724	30	9	of	of	ADP
fsr-3724	30	10	ethics	ethic	NOUN
fsr-3724	30	11	and	and	CCONJ
fsr-3724	30	12	implications	implication	NOUN
fsr-3724	30	13	for	for	ADP
fsr-3724	30	14	both	both	CCONJ
fsr-3724	30	15	the	the	DET
fsr-3724	30	16	provider	provider	NOUN
fsr-3724	30	17	and	and	CCONJ
fsr-3724	30	18	recipient	recipient	NOUN
fsr-3724	30	19	of	of	ADP
fsr-3724	30	20	professional	professional	ADJ
fsr-3724	30	21	consulting	consulting	NOUN
fsr-3724	30	22	services	service	NOUN
fsr-3724	30	23	are	be	AUX
fsr-3724	30	24	discussed	discuss	VERB
fsr-3724	30	25	.	.	PUNCT
fsr-3724	31	1	~uu	~uu	X
fsr-3724	31	2	~	~	SYM
fsr-3724	31	3	l	l	NOUN
fsr-3724	31	4	of	of	ADP
fsr-3724	31	5	business	business	NOUN
fsr-3724	31	6	ethics	ethic	NOUN
fsr-3724	31	7	,	,	PUNCT
fsr-3724	31	8	june	june	PROPN
fsr-3724	31	9	1993	1993	NUM
fsr-3724	31	10	,	,	PUNCT
fsr-3724	31	11	12(6	12(6	NUM
fsr-3724	31	12	):	):	PUNCT
fsr-3724	31	13	449	449	NUM
fsr-3724	31	14	-	-	SYM
fsr-3724	31	15	458	458	NUM
fsr-3724	31	16	.	.	PUNCT
fsr-3724	32	1	(	(	PUNCT
fsr-3724	32	2	reprinted	reprint	VERB
fsr-3724	32	3	with	with	ADP
fsr-3724	32	4	permission	permission	NOUN
fsr-3724	32	5	of	of	ADP
fsr-3724	32	6	the	the	DET
fsr-3724	32	7	journal	journal	NOUN
fsr-3724	32	8	of	of	ADP
fsr-3724	32	9	business	business	NOUN
fsr-3724	32	10	ethics	ethic	NOUN
fsr-3724	32	11	.	.	PUNCT
fsr-3724	32	12	)	)	PUNCT
fsr-3724	33	1	implkationsf	implkationsf	ADJ
fsr-3724	33	2	~	~	SYM
fsr-3724	33	3	rfinan	rfinan	NOUN
fsr-3724	33	4	~	~	SYM
fsr-3724	33	5	l	l	NOUN
fsr-3724	33	6	~	~	NOUN
fsr-3724	33	7	l	l	NOUN
fsr-3724	33	8	planning	plan	VERB
fsr-3724	33	9	economic	economic	ADJ
fsr-3724	33	10	well	well	NOUN
fsr-3724	33	11	-	-	PUNCT
fsr-3724	33	12	being	being	NOUN
fsr-3724	33	13	of	of	ADP
fsr-3724	33	14	disabled	disabled	ADJ
fsr-3724	33	15	elderly	elderly	ADJ
fsr-3724	33	16	living	live	VERB
fsr-3724	33	17	in	in	ADP
fsr-3724	33	18	the	the	DET
fsr-3724	33	19	community	community	NOUN
fsr-3724	33	20	,	,	PUNCT
fsr-3724	33	21	by	by	ADP
fsr-3724	33	22	marlene	marlene	PROPN
fsr-3724	33	23	s.	s.	PROPN
fsr-3724	33	24	stum	stum	PROPN
fsr-3724	33	25	,	,	PUNCT
fsr-3724	33	26	jean	jean	PROPN
fsr-3724	33	27	w.	w.	PROPN
fsr-3724	33	28	bauer	bauer	PROPN
fsr-3724	33	29	,	,	PUNCT
fsr-3724	33	30	and	and	CCONJ
fsr-3724	33	31	paula	paula	PROPN
fsr-3724	33	32	j.	j.	PROPN
fsr-3724	33	33	delaney	delaney	PROPN
fsr-3724	33	34	.	.	PUNCT
fsr-3724	34	1	this	this	DET
fsr-3724	34	2	study	study	NOUN
fsr-3724	34	3	focuses	focus	VERB
fsr-3724	34	4	on	on	ADP
fsr-3724	34	5	understanding	understand	VERB
fsr-3724	34	6	the	the	DET
fsr-3724	34	7	economic	economic	ADJ
fsr-3724	34	8	well	well	NOUN
fsr-3724	34	9	-	-	PUNCT
fsr-3724	34	10	being	being	NOUN
fsr-3724	34	11	of	of	ADP
fsr-3724	34	12	a	a	DET
fsr-3724	34	13	growing	grow	VERB
fsr-3724	34	14	subgroup	subgroup	NOUN
fsr-3724	34	15	of	of	ADP
fsr-3724	34	16	elderly	elderly	ADJ
fsr-3724	34	17	,	,	PUNCT
fsr-3724	34	18	noninstitution	noninstitution	NOUN
fsr-3724	34	19	~	~	SYM
fsr-3724	34	20	i	i	NOUN
fsr-3724	34	21	~	~	PUNCT
fsr-3724	34	22	d	d	PROPN
fsr-3724	34	23	elderly	elderly	ADJ
fsr-3724	34	24	facing	face	VERB
fsr-3724	34	25	risks	risk	NOUN
fsr-3724	34	26	of	of	ADP
fsr-3724	34	27	health	health	NOUN
fsr-3724	34	28	problems	problem	NOUN
fsr-3724	34	29	and	and	CCONJ
fsr-3724	34	30	financial	financial	ADJ
fsr-3724	34	31	dependency	dependency	NOUN
fsr-3724	34	32	.	.	PUNCT
fsr-3724	35	1	the	the	DET
fsr-3724	35	2	combination	combination	NOUN
fsr-3724	35	3	of	of	ADP
fsr-3724	35	4	predisposing	predispose	VERB
fsr-3724	35	5	characteristics	characteristic	NOUN
fsr-3724	35	6	and	and	CCONJ
fsr-3724	35	7	re	re	NOUN
fsr-3724	35	8	sources	source	NOUN
fsr-3724	35	9	that	that	PRON
fsr-3724	35	10	best	good	ADJ
fsr-3724	35	11	explain	explain	VERB
fsr-3724	35	12	differences	difference	NOUN
fsr-3724	35	13	in	in	ADP
fsr-3724	35	14	economic	economic	ADJ
fsr-3724	35	15	well	well	NOUN
fsr-3724	35	16	-	-	PUNCT
fsr-3724	35	17	being	being	NOUN
fsr-3724	35	18	of	of	ADP
fsr-3724	35	19	elderly	elderly	ADJ
fsr-3724	35	20	was	be	AUX
fsr-3724	35	21	exam	exam	NOUN
fsr-3724	35	22	ined	ine	VERB
fsr-3724	35	23	using	use	VERB
fsr-3724	35	24	a	a	DET
fsr-3724	35	25	sample	sample	NOUN
fsr-3724	35	26	from	from	ADP
fsr-3724	35	27	the	the	DET
fsr-3724	35	28	1984	1984	NUM
fsr-3724	35	29	national	national	ADJ
fsr-3724	35	30	long	long	ADJ
fsr-3724	35	31	term	term	NOUN
fsr-3724	35	32	care	care	NOUN
fsr-3724	35	33	survey	survey	NOUN
fsr-3724	35	34	of	of	ADP
fsr-3724	35	35	elderly	elderly	ADJ
fsr-3724	35	36	with	with	ADP
fsr-3724	35	37	functional	functional	ADJ
fsr-3724	35	38	limitations	limitation	NOUN
fsr-3724	35	39	living	live	VERB
fsr-3724	35	40	in	in	ADP
fsr-3724	35	41	the	the	DET
fsr-3724	35	42	community	community	NOUN
fsr-3724	35	43	(	(	PUNCT
fsr-3724	35	44	n	n	CCONJ
fsr-3724	35	45	=	=	NOUN
fsr-3724	35	46	ssoo	ssoo	NOUN
fsr-3724	35	47	)	)	PUNCT
fsr-3724	35	48	.	.	PUNCT
fsr-3724	36	1	significant	significant	ADJ
fsr-3724	36	2	differences	difference	NOUN
fsr-3724	36	3	in	in	ADP
fsr-3724	36	4	economic	economic	ADJ
fsr-3724	36	5	well	well	NOUN
fsr-3724	36	6	-	-	PUNCT
fsr-3724	36	7	being	being	NOUN
fsr-3724	36	8	were	be	AUX
fsr-3724	36	9	related	relate	VERB
fsr-3724	36	10	to	to	ADP
fsr-3724	36	11	age	age	NOUN
fsr-3724	36	12	,	,	PUNCT
fsr-3724	36	13	marital	marital	ADJ
fsr-3724	36	14	status	status	NOUN
fsr-3724	36	15	,	,	PUNCT
fsr-3724	36	16	gender	gender	NOUN
fsr-3724	36	17	,	,	PUNCT
fsr-3724	36	18	race	race	NOUN
fsr-3724	36	19	,	,	PUNCT
fsr-3724	36	20	income	income	NOUN
fsr-3724	36	21	sources	source	NOUN
fsr-3724	36	22	,	,	PUNCT
fsr-3724	36	23	and	and	CCONJ
fsr-3724	36	24	education	education	NOUN
fsr-3724	36	25	.	.	PUNCT
fsr-3724	37	1	almost	almost	ADV
fsr-3724	37	2	one	one	NUM
fsr-3724	37	3	-	-	PUNCT
fsr-3724	37	4	third	third	NOUN
fsr-3724	37	5	(	(	PUNCT
fsr-3724	37	6	32.6	32.6	NUM
fsr-3724	37	7	%	%	NOUN
fsr-3724	37	8	)	)	PUNCT
fsr-3724	37	9	were	be	AUX
fsr-3724	37	10	poor	poor	ADJ
fsr-3724	37	11	and	and	CCONJ
fsr-3724	37	12	41	41	NUM
fsr-3724	37	13	%	%	NOUN
fsr-3724	37	14	had	have	VERB
fsr-3724	37	15	income	income	NOUN
fsr-3724	37	16	to	to	AUX
fsr-3724	37	17	-	-	PUNCT
fsr-3724	37	18	needs	need	VERB
fsr-3724	37	19	ratios	ratio	NOUN
fsr-3724	37	20	between	between	ADP
fsr-3724	37	21	1.0	1.0	NUM
fsr-3724	37	22	and	and	CCONJ
fsr-3724	37	23	2.0	2.0	NUM
fsr-3724	37	24	suggesting	suggest	VERB
fsr-3724	37	25	economic	economic	ADJ
fsr-3724	37	26	vulnerability	vulnerability	NOUN
fsr-3724	37	27	.	.	PUNCT
fsr-3724	38	1	resource	resource	NOUN
fsr-3724	38	2	variables	variable	NOUN
fsr-3724	38	3	added	add	VERB
fsr-3724	38	4	the	the	DET
fsr-3724	38	5	most	most	ADJ
fsr-3724	38	6	explanation	explanation	NOUN
fsr-3724	38	7	for	for	ADP
fsr-3724	38	8	differences	difference	NOUN
fsr-3724	38	9	in	in	ADP
fsr-3724	38	10	economic	economic	ADJ
fsr-3724	38	11	well	well	NOUN
fsr-3724	38	12	-	-	PUNCT
fsr-3724	38	13	being	being	NOUN
fsr-3724	38	14	,	,	PUNCT
fsr-3724	38	15	especially	especially	ADV
fsr-3724	38	16	sources	source	NOUN
fsr-3724	38	17	of	of	ADP
fsr-3724	38	18	income	income	NOUN
fsr-3724	38	19	beyond	beyond	ADP
fsr-3724	38	20	social	social	ADJ
fsr-3724	38	21	security	security	NOUN
fsr-3724	38	22	.	.	PUNCT
fsr-3724	39	1	the	the	DET
fsr-3724	39	2	results	result	NOUN
fsr-3724	39	3	show	show	VERB
fsr-3724	39	4	the	the	DET
fsr-3724	39	5	impor	impor	NOUN
fsr-3724	39	6	tance	tance	NOUN
fsr-3724	39	7	of	of	ADP
fsr-3724	39	8	having	have	VERB
fsr-3724	39	9	retirement	retirement	NOUN
fsr-3724	39	10	income	income	NOUN
fsr-3724	39	11	sources	source	NOUN
fsr-3724	39	12	beyond	beyond	ADP
fsr-3724	39	13	social	social	ADJ
fsr-3724	39	14	security	security	NOUN
fsr-3724	39	15	for	for	ADP
fsr-3724	39	16	preventing	prevent	VERB
fsr-3724	39	17	poverty	poverty	NOUN
fsr-3724	39	18	in	in	ADP
fsr-3724	39	19	retirement	retirement	NOUN
fsr-3724	39	20	.	.	PUNCT
fsr-3724	40	1	fi	fi	X
fsr-3724	40	2	~	~	PROPN
fsr-3724	40	3	nci~~	nci~~	ADJ
fsr-3724	40	4	counseling	counseling	NOUN
fsr-3724	40	5	and	and	CCONJ
fsr-3724	40	6	plff	plff	VERB
fsr-3724	40	7	~	~	PROPN
fsr-3724	40	8	ing	ing	NOUN
fsr-3724	40	9	,	,	PUNCT
fsr-3724	40	10	1993	1993	NUM
fsr-3724	40	11	,	,	PUNCT
fsr-3724	40	12	4	4	NUM
fsr-3724	40	13	:	:	SYM
fsr-3724	40	14	199	199	NUM
fsr-3724	40	15	-	-	SYM
fsr-3724	40	16	216	216	NUM
fsr-3724	40	17	.	.	PUNCT
fsr-3724	41	1	(	(	PUNCT
fsr-3724	41	2	reprinted	reprint	VERB
fsr-3724	41	3	with	with	ADP
fsr-3724	41	4	permission	permission	NOUN
fsr-3724	41	5	of	of	ADP
fsr-3724	41	6	financial	financial	ADJ
fsr-3724	41	7	counseling	counseling	NOUN
fsr-3724	41	8	and	and	CCONJ
fsr-3724	41	9	planning	planning	NOUN
fsr-3724	41	10	.	.	PUNCT
fsr-3724	41	11	)	)	PUNCT
fsr-3724	42	1	individual	individual	ADJ
fsr-3724	42	2	financial	financial	ADJ
fsr-3724	42	3	management	management	NOUN
fsr-3724	42	4	behavior	behavior	NOUN
fsr-3724	42	5	expectation	expectation	NOUN
fsr-3724	42	6	of	of	ADP
fsr-3724	42	7	future	future	ADJ
fsr-3724	42	8	financial	financial	ADJ
fsr-3724	42	9	condition	condition	NOUN
fsr-3724	42	10	:	:	PUNCT
fsr-3724	42	11	are	be	AUX
fsr-3724	42	12	men	man	NOUN
fsr-3724	42	13	and	and	CCONJ
fsr-3724	42	14	women	woman	NOUN
fsr-3724	42	15	different	different	ADJ
fsr-3724	42	16	?	?	PUNCT
fsr-3724	43	1	by	by	ADP
fsr-3724	43	2	vi&i	vi&i	PROPN
fsr-3724	43	3	schram	schram	PROPN
fsr-3724	43	4	fitzsimmons	fitzsimmons	PROPN
fsr-3724	43	5	and	and	CCONJ
fsr-3724	43	6	satomi	satomi	PROPN
fsr-3724	43	7	wakita	wakita	PROPN
fsr-3724	43	8	.	.	PUNCT
fsr-3724	44	1	expectation	expectation	NOUN
fsr-3724	44	2	of	of	ADP
fsr-3724	44	3	future	future	ADJ
fsr-3724	44	4	financial	financial	ADJ
fsr-3724	44	5	condition	condition	NOUN
fsr-3724	44	6	can	can	AUX
fsr-3724	44	7	be	be	AUX
fsr-3724	44	8	a	a	DET
fsr-3724	44	9	powerful	powerful	ADJ
fsr-3724	44	10	motivator	motivator	NOUN
fsr-3724	44	11	of	of	ADP
fsr-3724	44	12	an	an	DET
fsr-3724	44	13	individual	individual	NOUN
fsr-3724	44	14	’s	’s	PART
fsr-3724	44	15	financial	financial	ADJ
fsr-3724	44	16	management	management	NOUN
fsr-3724	44	17	.	.	PUNCT
fsr-3724	45	1	this	this	DET
fsr-3724	45	2	study	study	NOUN
fsr-3724	45	3	found	find	VERB
fsr-3724	45	4	no	no	DET
fsr-3724	45	5	difference	difference	NOUN
fsr-3724	45	6	in	in	ADP
fsr-3724	45	7	male	male	ADJ
fsr-3724	45	8	and	and	CCONJ
fsr-3724	45	9	female	female	ADJ
fsr-3724	45	10	financial	financial	ADJ
fsr-3724	45	11	managers	manager	NOUN
fsr-3724	45	12	’	'	PUNCT
fsr-3724	45	13	expectation	expectation	NOUN
fsr-3724	45	14	of	of	ADP
fsr-3724	45	15	future	future	ADJ
fsr-3724	45	16	financial	financial	ADJ
fsr-3724	45	17	condition	condition	NOUN
fsr-3724	45	18	.	.	PUNCT
fsr-3724	46	1	there	there	PRON
fsr-3724	46	2	were	be	VERB
fsr-3724	46	3	some	some	DET
fsr-3724	46	4	differences	difference	NOUN
fsr-3724	46	5	in	in	ADP
fsr-3724	46	6	the	the	DET
fsr-3724	46	7	determinants	determinant	NOUN
fsr-3724	46	8	of	of	ADP
fsr-3724	46	9	expectation	expectation	NOUN
fsr-3724	46	10	.	.	PUNCT
fsr-3724	47	1	for	for	ADP
fsr-3724	47	2	both	both	DET
fsr-3724	47	3	sexes	sex	NOUN
fsr-3724	47	4	,	,	PUNCT
fsr-3724	47	5	positive	positive	ADJ
fsr-3724	47	6	relationships	relationship	NOUN
fsr-3724	47	7	were	be	AUX
fsr-3724	47	8	found	find	VERB
fsr-3724	47	9	between	between	ADP
fsr-3724	47	10	expectation	expectation	NOUN
fsr-3724	47	11	of	of	ADP
fsr-3724	47	12	financial	financial	ADJ
fsr-3724	47	13	condition	condition	NOUN
fsr-3724	47	14	in	in	ADP
fsr-3724	47	15	five	five	NUM
fsr-3724	47	16	years	year	NOUN
fsr-3724	47	17	and	and	CCONJ
fsr-3724	47	18	(	(	PUNCT
fsr-3724	47	19	a	a	PRON
fsr-3724	47	20	)	)	PUNCT
fsr-3724	47	21	general	general	ADJ
fsr-3724	47	22	locus	locus	NOUN
fsr-3724	47	23	of	of	ADP
fsr-3724	47	24	control	control	NOUN
fsr-3724	47	25	,	,	PUNCT
fsr-3724	47	26	(	(	PUNCT
fsr-3724	47	27	b	b	X
fsr-3724	47	28	)	)	PUNCT
fsr-3724	47	29	financial	financial	ADJ
fsr-3724	47	30	locus	locus	NOUN
fsr-3724	47	31	of	of	ADP
fsr-3724	47	32	control	control	NOUN
fsr-3724	47	33	,	,	PUNCT
fsr-3724	47	34	and	and	CCONJ
fsr-3724	47	35	(	(	PUNCT
fsr-3724	47	36	c	c	X
fsr-3724	47	37	)	)	PUNCT
fsr-3724	47	38	perception	perception	NOUN
fsr-3724	47	39	of	of	ADP
fsr-3724	47	40	present	present	ADJ
fsr-3724	47	41	financial	financial	ADJ
fsr-3724	47	42	condition	condition	NOUN
fsr-3724	47	43	compared	compare	VERB
fsr-3724	47	44	to	to	ADP
fsr-3724	47	45	five	five	NUM
fsr-3724	47	46	years	year	NOUN
fsr-3724	47	47	ago	ago	ADV
fsr-3724	47	48	.	.	PUNCT
fsr-3724	48	1	age	age	NOUN
fsr-3724	48	2	was	be	AUX
fsr-3724	48	3	inversely	inversely	ADV
fsr-3724	48	4	related	relate	VERB
fsr-3724	48	5	.	.	PUNCT
fsr-3724	49	1	for	for	ADP
fsr-3724	49	2	females	female	NOUN
fsr-3724	49	3	,	,	PUNCT
fsr-3724	49	4	education	education	NOUN
fsr-3724	49	5	and	and	CCONJ
fsr-3724	49	6	satisfaction	satisfaction	NOUN
fsr-3724	49	7	with	with	ADP
fsr-3724	49	8	level	level	NOUN
fsr-3724	49	9	of	of	ADP
fsr-3724	49	10	consumption	consumption	NOUN
fsr-3724	49	11	also	also	ADV
fsr-3724	49	12	were	be	AUX
fsr-3724	49	13	related	relate	VERB
fsr-3724	49	14	positively	positively	ADV
fsr-3724	49	15	.	.	PUNCT
fsr-3724	50	1	implications	implication	NOUN
fsr-3724	50	2	for	for	ADP
fsr-3724	50	3	financial	financial	ADJ
fsr-3724	50	4	counselors	counselor	NOUN
fsr-3724	50	5	and	and	CCONJ
fsr-3724	50	6	educators	educator	NOUN
fsr-3724	50	7	are	be	AUX
fsr-3724	50	8	given	give	VERB
fsr-3724	50	9	.	.	PUNCT
fsr-3724	51	1	finunciae	finunciae	ADJ
fsr-3724	51	2	cozmseling	cozmseling	NOUN
fsr-3724	51	3	and	and	CCONJ
fsr-3724	51	4	planning	planning	NOUN
fsr-3724	51	5	,	,	PUNCT
fsr-3724	51	6	1993,4	1993,4	NUM
fsr-3724	51	7	:	:	PUNCT
fsr-3724	51	8	165	165	NUM
fsr-3724	51	9	-	-	SYM
fsr-3724	51	10	180	180	NUM
fsr-3724	51	11	.	.	PUNCT
fsr-3724	52	1	(	(	PUNCT
fsr-3724	52	2	reprinted	reprint	VERB
fsr-3724	52	3	with	with	ADP
fsr-3724	52	4	permission	permission	NOUN
fsr-3724	52	5	of	of	ADP
fsr-3724	52	6	finun	finun	ADJ
fsr-3724	52	7	cial	cial	ADJ
fsr-3724	52	8	counseling	counseling	NOUN
fsr-3724	52	9	and	and	CCONJ
fsr-3724	52	10	planning	planning	NOUN
fsr-3724	52	11	.	.	PUNCT
fsr-3724	52	12	)	)	PUNCT
fsr-3724	53	1	~~c	~~c	PROPN
fsr-3724	53	2	~	~	SYM
fsr-3724	53	3	lservi~~v	lservi~~v	ADJ
fsr-3724	53	4	~	~	SYM
fsr-3724	53	5	w,3(1	w,3(1	X
fsr-3724	53	6	)	)	PUNCT
fsr-3724	53	7	1993	1993	NUM
fsr-3724	53	8	a	a	DET
fsr-3724	53	9	reexamination	reexamination	NOUN
fsr-3724	53	10	of	of	ADP
fsr-3724	53	11	the	the	DET
fsr-3724	53	12	investment	investment	NOUN
fsr-3724	53	13	performance	performance	NOUN
fsr-3724	53	14	of	of	ADP
fsr-3724	53	15	junk	junk	NOUN
fsr-3724	53	16	bonds	bond	NOUN
fsr-3724	53	17	,	,	PUNCT
fsr-3724	53	18	by	by	ADP
fsr-3724	53	19	terry	terry	PROPN
fsr-3724	53	20	l.	l.	PROPN
fsr-3724	53	21	zivney	zivney	PROPN
fsr-3724	53	22	(	(	PUNCT
fsr-3724	53	23	ball	ball	NOUN
fsr-3724	53	24	state	state	PROPN
fsr-3724	53	25	university	university	PROPN
fsr-3724	53	26	)	)	PUNCT
fsr-3724	53	27	,	,	PUNCT
fsr-3724	53	28	william	william	PROPN
fsr-3724	53	29	j	j	PROPN
fsr-3724	53	30	,	,	PUNCT
fsr-3724	53	31	bertin	bertin	PROPN
fsr-3724	53	32	(	(	PUNCT
fsr-3724	53	33	university	university	PROPN
fsr-3724	53	34	of	of	ADP
fsr-3724	53	35	tennessee	tennessee	PROPN
fsr-3724	53	36	,	,	PUNCT
fsr-3724	53	37	chattanooga	chattanooga	PROPN
fsr-3724	53	38	)	)	PUNCT
fsr-3724	53	39	and	and	CCONJ
fsr-3724	53	40	khalil	khalil	PROPN
fsr-3724	53	41	m.	m.	PROPN
fsr-3724	53	42	torabzadeh	torabzadeh	PROPN
fsr-3724	53	43	(	(	PUNCT
fsr-3724	53	44	radford	radford	PROPN
fsr-3724	53	45	univer	univer	PROPN
fsr-3724	53	46	sity	sity	NOUN
fsr-3724	53	47	)	)	PUNCT
fsr-3724	53	48	.	.	PUNCT
fsr-3724	54	1	this	this	DET
fsr-3724	54	2	paper	paper	NOUN
fsr-3724	54	3	reexamines	reexamine	VERB
fsr-3724	54	4	the	the	DET
fsr-3724	54	5	investment	investment	NOUN
fsr-3724	54	6	performance	performance	NOUN
fsr-3724	54	7	of	of	ADP
fsr-3724	54	8	junk	junk	NOUN
fsr-3724	54	9	bonds	bond	NOUN
fsr-3724	54	10	relative	relative	ADJ
fsr-3724	54	11	to	to	ADP
fsr-3724	54	12	that	that	PRON
fsr-3724	54	13	of	of	ADP
fsr-3724	54	14	corporate	corporate	ADJ
fsr-3724	54	15	bonds	bond	NOUN
fsr-3724	54	16	in	in	ADP
fsr-3724	54	17	general	general	ADJ
fsr-3724	54	18	.	.	PUNCT
fsr-3724	55	1	bond	bond	NOUN
fsr-3724	55	2	ratings	rating	NOUN
fsr-3724	55	3	are	be	AUX
fsr-3724	55	4	highly	highly	ADV
fsr-3724	55	5	correlated	correlate	VERB
fsr-3724	55	6	with	with	ADP
fsr-3724	55	7	promised	promise	VERB
fsr-3724	55	8	yield	yield	NOUN
fsr-3724	55	9	to	to	ADP
fsr-3724	55	10	marty	marty	PROPN
fsr-3724	55	11	for	for	ADP
fsr-3724	55	12	bonds	bond	NOUN
fsr-3724	55	13	of	of	ADP
fsr-3724	55	14	all	all	DET
fsr-3724	55	15	quality	quality	NOUN
fsr-3724	55	16	classes	class	NOUN
fsr-3724	55	17	,	,	PUNCT
fsr-3724	55	18	but	but	CCONJ
fsr-3724	55	19	are	be	AUX
fsr-3724	55	20	not	not	PART
fsr-3724	55	21	strongly	strongly	ADV
fsr-3724	55	22	correlated	correlate	VERB
fsr-3724	55	23	with	with	ADP
fsr-3724	55	24	realized	realize	VERB
fsr-3724	55	25	risk	risk	NOUN
fsr-3724	55	26	-	-	PUNCT
fsr-3724	55	27	adjusted	adjust	VERB
fsr-3724	55	28	return	return	NOUN
fsr-3724	55	29	.	.	PUNCT
fsr-3724	56	1	the	the	DET
fsr-3724	56	2	previously	previously	ADV
fsr-3724	56	3	reported	report	VERB
fsr-3724	56	4	superior	superior	ADJ
fsr-3724	56	5	performance	performance	NOUN
fsr-3724	56	6	of	of	ADP
fsr-3724	56	7	junk	junk	NOUN
fsr-3724	56	8	bonds	bond	NOUN
fsr-3724	56	9	is	be	AUX
fsr-3724	56	10	shown	show	VERB
fsr-3724	56	11	to	to	PART
fsr-3724	56	12	be	be	AUX
fsr-3724	56	13	a	a	DET
fsr-3724	56	14	result	result	NOUN
fsr-3724	56	15	of	of	ADP
fsr-3724	56	16	confusing	confuse	VERB
fsr-3724	56	17	promised	promise	VERB
fsr-3724	56	18	yield	yield	NOUN
fsr-3724	56	19	with	with	ADP
fsr-3724	56	20	realized	realize	VERB
fsr-3724	56	21	performance	performance	NOUN
fsr-3724	56	22	.	.	PUNCT
fsr-3724	57	1	those	those	DET
fsr-3724	57	2	investors	investor	NOUN
fsr-3724	57	3	who	who	PRON
fsr-3724	57	4	value	value	VERB
fsr-3724	57	5	results	result	VERB
fsr-3724	57	6	more	more	ADV
fsr-3724	57	7	highly	highly	ADV
fsr-3724	57	8	than	than	ADP
fsr-3724	57	9	promises	promise	NOUN
fsr-3724	57	10	will	will	AUX
fsr-3724	57	11	need	need	VERB
fsr-3724	57	12	more	more	ADJ
fsr-3724	57	13	information	information	NOUN
fsr-3724	57	14	than	than	ADP
fsr-3724	57	15	the	the	DET
fsr-3724	57	16	bond	bond	NOUN
fsr-3724	57	17	rating	rating	NOUN
fsr-3724	57	18	and	and	CCONJ
fsr-3724	57	19	promised	promise	VERB
fsr-3724	57	20	yield	yield	NOUN
fsr-3724	57	21	to	to	ADP
fsr-3724	57	22	maturity	maturity	NOUN
fsr-3724	57	23	.	.	PUNCT
fsr-3724	58	1	quarterly	quarterly	ADJ
fsr-3724	58	2	journal	journal	NOUN
fsr-3724	58	3	~~~~i	~~~~i	VERB
fsr-3724	58	4	~	~	SYM
fsr-3724	58	5	es~	es~	PROPN
fsr-3724	58	6	and	and	CCONJ
fsr-3724	58	7	economics	economic	NOUN
fsr-3724	58	8	,	,	PUNCT
fsr-3724	58	9	spring	spring	NOUN
fsr-3724	58	10	1993,32(l	1993,32(l	NUM
fsr-3724	58	11	):	):	PUNCT
fsr-3724	58	12	x4	x4	PROPN
fsr-3724	58	13	-	-	PROPN
fsr-3724	58	14	93	93	NUM
fsr-3724	58	15	.	.	PUNCT
fsr-3724	59	1	(	(	PUNCT
fsr-3724	59	2	reprinted	reprint	VERB
fsr-3724	59	3	with	with	ADP
fsr-3724	59	4	permission	permission	NOUN
fsr-3724	59	5	of	of	ADP
fsr-3724	59	6	quarterly	quarterly	ADJ
fsr-3724	59	7	journal	journal	NOUN
fsr-3724	59	8	of	of	ADP
fsr-3724	59	9	3winess	3winess	NUM
fsr-3724	59	10	and	and	CCONJ
fsr-3724	59	11	economics	economic	NOUN
fsr-3724	59	12	.	.	PUNCT
fsr-3724	59	13	)	)	PUNCT
fsr-3724	60	1	corporate	corporate	ADJ
fsr-3724	60	2	spin	spin	NOUN
fsr-3724	60	3	-	-	PUNCT
fsr-3724	60	4	offs	off	NOUN
fsr-3724	60	5	and	and	CCONJ
fsr-3724	60	6	closed	closed	ADJ
fsr-3724	60	7	-	-	PUNCT
fsr-3724	60	8	end	end	NOUN
fsr-3724	60	9	funds	fund	NOUN
fsr-3724	60	10	in	in	ADP
fsr-3724	60	11	a	a	DET
fsr-3724	60	12	sag	sag	ADJ
fsr-3724	60	13	-	-	PUNCT
fsr-3724	60	14	preference	preference	NOUN
fsr-3724	60	15	framework	framework	NOUN
fsr-3724	60	16	,	,	PUNCT
fsr-3724	60	17	by	by	ADP
fsr-3724	60	18	jacques	jacques	PROPN
fsr-3724	60	19	a.	a.	PROPN
fsr-3724	60	20	schnabel	schnabel	PROPN
fsr-3724	60	21	(	(	PUNCT
fsr-3724	60	22	wilfrid	wilfrid	PROPN
fsr-3724	60	23	laurier	laurier	PROPN
fsr-3724	60	24	university	university	PROPN
fsr-3724	60	25	,	,	PUNCT
fsr-3724	60	26	wa	wa	ADV
fsr-3724	60	27	terloo	terloo	NOUN
fsr-3724	60	28	,	,	PUNCT
fsr-3724	60	29	ontario	ontario	PROPN
fsr-3724	60	30	,	,	PUNCT
fsr-3724	60	31	canada	canada	PROPN
fsr-3724	60	32	)	)	PUNCT
fsr-3724	60	33	.	.	PUNCT
fsr-3724	61	1	miller	miller	PROPN
fsr-3724	61	2	’s	’s	PART
fsr-3724	61	3	clientele	clientele	PROPN
fsr-3724	61	4	argument	argument	NOUN
fsr-3724	61	5	for	for	ADP
fsr-3724	61	6	market	market	NOUN
fsr-3724	61	7	value	value	NOUN
fsr-3724	61	8	subadditivity	subadditivity	NOUN
fsr-3724	61	9	as	as	ADP
fsr-3724	61	10	an	an	DET
fsr-3724	61	11	explanation	explanation	NOUN
fsr-3724	61	12	for	for	ADP
fsr-3724	61	13	stockholder	stockholder	NOUN
fsr-3724	61	14	wealth	wealth	NOUN
fsr-3724	61	15	gains	gain	NOUN
fsr-3724	61	16	in	in	ADP
fsr-3724	61	17	corporate	corporate	ADJ
fsr-3724	61	18	spin	spin	NOUN
fsr-3724	61	19	-	-	PUNCT
fsr-3724	61	20	offs	off	NOUN
fsr-3724	61	21	and	and	CCONJ
fsr-3724	61	22	discounts	discount	NOUN
fsr-3724	61	23	from	from	ADP
fsr-3724	61	24	the	the	DET
fsr-3724	61	25	net	net	ADJ
fsr-3724	61	26	asset	asset	NOUN
fsr-3724	61	27	value	value	NOUN
fsr-3724	61	28	of	of	ADP
fsr-3724	61	29	closed	close	VERB
fsr-3724	61	30	-	-	PUNCT
fsr-3724	61	31	end	end	NOUN
fsr-3724	61	32	fund	fund	NOUN
fsr-3724	61	33	shares	share	NOUN
fsr-3724	61	34	is	be	AUX
fsr-3724	61	35	examined	examine	VERB
fsr-3724	61	36	in	in	ADP
fsr-3724	61	37	the	the	DET
fsr-3724	61	38	context	context	NOUN
fsr-3724	61	39	of	of	ADP
fsr-3724	61	40	a	a	DET
fsr-3724	61	41	simple	simple	ADJ
fsr-3724	61	42	state	state	NOUN
fsr-3724	61	43	-	-	PUNCT
fsr-3724	61	44	prefer	prefer	NOUN
fsr-3724	61	45	ence	ence	NOUN
fsr-3724	61	46	model	model	NOUN
fsr-3724	61	47	.	.	PUNCT
fsr-3724	62	1	it	it	PRON
fsr-3724	62	2	is	be	AUX
fsr-3724	62	3	shown	show	VERB
fsr-3724	62	4	that	that	SCONJ
fsr-3724	62	5	binding	bind	VERB
fsr-3724	62	6	short	short	ADJ
fsr-3724	62	7	sales	sale	NOUN
fsr-3724	62	8	constraints	constraint	NOUN
fsr-3724	62	9	induce	induce	VERB
fsr-3724	62	10	value	value	NOUN
fsr-3724	62	11	subaddi	subaddi	NOUN
fsr-3724	62	12	tivity	tivity	NOUN
fsr-3724	62	13	and	and	CCONJ
fsr-3724	62	14	thus	thus	ADV
fsr-3724	62	15	render	render	VERB
fsr-3724	62	16	miller	miller	PROPN
fsr-3724	62	17	’s	’s	PART
fsr-3724	62	18	clientele	clientele	PROPN
fsr-3724	62	19	argument	argument	PROPN
fsr-3724	62	20	valid	valid	ADJ
fsr-3724	62	21	.	.	PUNCT
fsr-3724	63	1	this	this	PRON
fsr-3724	63	2	is	be	AUX
fsr-3724	63	3	true	true	ADJ
fsr-3724	63	4	regardless	regardless	ADV
fsr-3724	63	5	of	of	ADP
fsr-3724	63	6	whether	whether	SCONJ
fsr-3724	63	7	or	or	CCONJ
fsr-3724	63	8	not	not	PART
fsr-3724	63	9	divergence	divergence	NOUN
fsr-3724	63	10	of	of	ADP
fsr-3724	63	11	opinion	opinion	NOUN
fsr-3724	63	12	among	among	ADP
fsr-3724	63	13	investors	investor	NOUN
fsr-3724	63	14	or	or	CCONJ
fsr-3724	63	15	site	site	NOUN
fsr-3724	63	16	-	-	PUNCT
fsr-3724	63	17	de	de	X
fsr-3724	63	18	~	~	NOUN
fsr-3724	63	19	ndent	ndent	NOUN
fsr-3724	63	20	utility	utility	NOUN
fsr-3724	63	21	fictions	fiction	NOUN
fsr-3724	63	22	exist	exist	VERB
fsr-3724	63	23	.	.	PUNCT
fsr-3724	64	1	in	in	ADP
fsr-3724	64	2	the	the	DET
fsr-3724	64	3	absence	absence	NOUN
fsr-3724	64	4	of	of	ADP
fsr-3724	64	5	binding	bind	VERB
fsr-3724	64	6	short	short	ADJ
fsr-3724	64	7	sales	sale	NOUN
fsr-3724	64	8	cons	con	NOUN
fsr-3724	64	9	~	~	SYM
fsr-3724	64	10	aints	aint	NOUN
fsr-3724	64	11	,	,	PUNCT
fsr-3724	64	12	value	value	NOUN
fsr-3724	64	13	additivity	additivity	NOUN
fsr-3724	64	14	prevails	prevail	NOUN
fsr-3724	64	15	and	and	CCONJ
fsr-3724	64	16	miller	miller	PROPN
fsr-3724	64	17	’s	’s	PART
fsr-3724	64	18	clientele	clientele	PROPN
fsr-3724	64	19	argument	argument	NOUN
fsr-3724	64	20	is	be	AUX
fsr-3724	64	21	not	not	PART
fsr-3724	64	22	viable	viable	ADJ
fsr-3724	64	23	.	.	PUNCT
fsr-3724	65	1	although	although	SCONJ
fsr-3724	65	2	personal	personal	ADJ
fsr-3724	65	3	taxes	taxis	NOUN
fsr-3724	65	4	are	be	AUX
fsr-3724	65	5	not	not	PART
fsr-3724	65	6	considered	consider	VERB
fsr-3724	65	7	in	in	ADP
fsr-3724	65	8	the	the	DET
fsr-3724	65	9	model	model	NOUN
fsr-3724	65	10	developed	develop	VERB
fsr-3724	65	11	in	in	ADP
fsr-3724	65	12	this	this	DET
fsr-3724	65	13	paper	paper	NOUN
fsr-3724	65	14	,	,	PUNCT
fsr-3724	65	15	it	it	PRON
fsr-3724	65	16	is	be	AUX
fsr-3724	65	17	shown	show	VERB
fsr-3724	65	18	that	that	SCONJ
fsr-3724	65	19	tax	tax	NOUN
fsr-3724	65	20	-	-	PUNCT
fsr-3724	65	21	timing	timing	NOUN
fsr-3724	65	22	options	option	NOUN
fsr-3724	65	23	reinforce	reinforce	VERB
fsr-3724	65	24	the	the	DET
fsr-3724	65	25	existence	existence	NOUN
fsr-3724	65	26	of	of	ADP
fsr-3724	65	27	value	value	NOUN
fsr-3724	65	28	subadditivity	subadditivity	NOUN
fsr-3724	65	29	.	.	PUNCT
fsr-3724	66	1	the	the	DET
fsr-3724	66	2	~~~~~c	~~~~~c	PROPN
fsr-3724	66	3	~	~	SYM
fsr-3724	66	4	u~	u~	ADJ
fsr-3724	66	5	review	review	NOUN
fsr-3724	66	6	,	,	PUNCT
fsr-3724	66	7	august	august	PROPN
fsr-3724	66	8	1992	1992	NUM
fsr-3724	66	9	,	,	PUNCT
fsr-3724	66	10	2’7(3	2’7(3	NUM
fsr-3724	66	11	):	):	PUNCT
fsr-3724	66	12	391409	391409	NUM
fsr-3724	66	13	.	.	PUNCT
fsr-3724	67	1	(	(	PUNCT
fsr-3724	67	2	reprinted	reprint	VERB
fsr-3724	67	3	with	with	ADP
fsr-3724	67	4	permission	permission	NOUN
fsr-3724	67	5	of	of	ADP
fsr-3724	67	6	z%e	z%e	X
fsr-3724	67	7	fi	fi	NOUN
fsr-3724	67	8	nancial	nancial	ADJ
fsr-3724	67	9	review	review	NOUN
fsr-3724	67	10	.	.	PUNCT
fsr-3724	67	11	)	)	PUNCT
fsr-3724	68	1	dividend	dividend	NOUN
fsr-3724	68	2	yields	yield	NOUN
fsr-3724	68	3	and	and	CCONJ
fsr-3724	68	4	stock	stock	NOUN
fsr-3724	68	5	returns	return	NOUN
fsr-3724	68	6	:	:	PUNCT
fsr-3724	68	7	evidence	evidence	NOUN
fsr-3724	68	8	of	of	ADP
fsr-3724	68	9	time	time	NOUN
fsr-3724	68	10	variation	variation	NOUN
fsr-3724	68	11	between	between	ADP
fsr-3724	68	12	bull	bull	NOUN
fsr-3724	68	13	and	and	CCONJ
fsr-3724	68	14	bear	bear	NOUN
fsr-3724	68	15	markets	market	NOUN
fsr-3724	68	16	,	,	PUNCT
fsr-3724	68	17	by	by	ADP
fsr-3724	68	18	michael	michael	PROPN
fsr-3724	68	19	j.	j.	PROPN
fsr-3724	68	20	gombola	gombola	PROPN
fsr-3724	68	21	@exe1	@exe1	PROPN
fsr-3724	69	1	university~	university~	PROPN
fsr-3724	69	2	and	and	CCONJ
fsr-3724	69	3	feng	feng	PROPN
fsr-3724	69	4	-	-	PUNCT
fsr-3724	69	5	ying	ying	PROPN
fsr-3724	69	6	l.	l.	PROPN
fsr-3724	69	7	liu	liu	PROPN
fsr-3724	69	8	(	(	PUNCT
fsr-3724	69	9	rider	rider	NOUN
fsr-3724	69	10	college	college	NOUN
fsr-3724	69	11	)	)	PUNCT
fsr-3724	69	12	,	,	PUNCT
fsr-3724	69	13	this	this	DET
fsr-3724	69	14	study	study	NOUN
fsr-3724	69	15	documents	document	VERB
fsr-3724	69	16	persistent	persistent	ADJ
fsr-3724	69	17	shifts	shift	NOUN
fsr-3724	69	18	in	in	ADP
fsr-3724	69	19	the	the	DET
fsr-3724	69	20	~lationship	~lationship	NOUN
fsr-3724	69	21	between	between	ADP
fsr-3724	69	22	stock	stock	NOUN
fsr-3724	69	23	returns	return	NOUN
fsr-3724	69	24	and	and	CCONJ
fsr-3724	69	25	dividend	dividend	NOUN
fsr-3724	69	26	yields	yield	NOUN
fsr-3724	69	27	over	over	ADP
fsr-3724	69	28	bull	bull	NOUN
fsr-3724	69	29	and	and	CCONJ
fsr-3724	69	30	bear	bear	NOUN
fsr-3724	69	31	markets	market	NOUN
fsr-3724	69	32	.	.	PUNCT
fsr-3724	70	1	the	the	DET
fsr-3724	70	2	shift	shift	NOUN
fsr-3724	70	3	in	in	ADP
fsr-3724	70	4	this	this	DET
fsr-3724	70	5	relationship	relationship	NOUN
fsr-3724	70	6	abstracts	abstract	NOUN
fsr-3724	70	7	of	of	ADP
fsr-3724	70	8	articles	article	NOUN
fsr-3724	70	9	on	on	ADP
fsr-3724	70	10	individual	individual	ADJ
fsr-3724	70	11	financial	financial	ADJ
fsr-3724	70	12	management	management	NOUN
fsr-3724	70	13	87	87	NUM
fsr-3724	70	14	appears	appear	VERB
fsr-3724	70	15	as	as	ADP
fsr-3724	70	16	a	a	DET
fsr-3724	70	17	separate	separate	ADJ
fsr-3724	70	18	effect	effect	NOUN
fsr-3724	70	19	,	,	PUNCT
fsr-3724	70	20	distinct	distinct	ADJ
fsr-3724	70	21	from	from	ADP
fsr-3724	70	22	the	the	DET
fsr-3724	70	23	january	january	PROPN
fsr-3724	70	24	effect	effect	NOUN
fsr-3724	70	25	,	,	PUNCT
fsr-3724	70	26	after	after	ADP
fsr-3724	70	27	controlling	control	VERB
fsr-3724	70	28	for	for	ADP
fsr-3724	70	29	firm	firm	ADJ
fsr-3724	70	30	size	size	NOUN
fsr-3724	70	31	and	and	CCONJ
fsr-3724	70	32	systematic	systematic	ADJ
fsr-3724	70	33	risk	risk	NOUN
fsr-3724	70	34	.	.	PUNCT
fsr-3724	71	1	after	after	ADP
fsr-3724	71	2	controlling	control	VERB
fsr-3724	71	3	for	for	ADP
fsr-3724	71	4	these	these	DET
fsr-3724	71	5	factors	factor	NOUN
fsr-3724	71	6	dividend	dividend	NOUN
fsr-3724	71	7	yield	yield	NOUN
fsr-3724	71	8	is	be	AUX
fsr-3724	71	9	positively	positively	ADV
fsr-3724	71	10	related	relate	VERB
fsr-3724	71	11	to	to	PART
fsr-3724	71	12	return	return	VERB
fsr-3724	71	13	during	during	ADP
fsr-3724	71	14	bear	bear	NOUN
fsr-3724	71	15	markets	market	NOUN
fsr-3724	71	16	but	but	CCONJ
fsr-3724	71	17	negatively	negatively	ADV
fsr-3724	71	18	related	relate	VERB
fsr-3724	71	19	to	to	PART
fsr-3724	71	20	return	return	VERB
fsr-3724	71	21	during	during	ADP
fsr-3724	71	22	bull	bull	NOUN
fsr-3724	71	23	markets	market	NOUN
fsr-3724	71	24	.	.	PUNCT
fsr-3724	72	1	this	this	DET
fsr-3724	72	2	time	time	NOUN
fsr-3724	72	3	-	-	PUNCT
fsr-3724	72	4	varying	vary	VERB
fsr-3724	72	5	relationship	relationship	NOUN
fsr-3724	72	6	between	between	ADP
fsr-3724	72	7	dividend	dividend	NOUN
fsr-3724	72	8	yield	yield	NOUN
fsr-3724	72	9	and	and	CCONJ
fsr-3724	72	10	stock	stock	NOUN
fsr-3724	72	11	return	return	NOUN
fsr-3724	72	12	helps	help	VERB
fsr-3724	72	13	to	to	PART
fsr-3724	72	14	explain	explain	VERB
fsr-3724	72	15	the	the	DET
fsr-3724	72	16	anomalous	anomalous	ADJ
fsr-3724	72	17	results	result	NOUN
fsr-3724	72	18	of	of	ADP
fsr-3724	72	19	earlier	early	ADJ
fsr-3724	72	20	studies	study	NOUN
fsr-3724	72	21	.	.	PUNCT
fsr-3724	73	1	the	the	DET
fsr-3724	73	2	financial	financial	PROPN
fsr-3724	73	3	review	review	NOUN
fsr-3724	73	4	,	,	PUNCT
fsr-3724	73	5	august	august	PROPN
fsr-3724	73	6	1993,28(3	1993,28(3	PROPN
fsr-3724	73	7	):	):	PUNCT
fsr-3724	73	8	303	303	NUM
fsr-3724	73	9	-	-	SYM
fsr-3724	73	10	327	327	NUM
fsr-3724	73	11	.	.	PUNCT
fsr-3724	74	1	(	(	PUNCT
fsr-3724	74	2	reprinted	reprint	VERB
fsr-3724	74	3	with	with	ADP
fsr-3724	74	4	permission	permission	NOUN
fsr-3724	74	5	of	of	ADP
fsr-3724	74	6	the	the	DET
fsr-3724	74	7	financial	financial	ADJ
fsr-3724	74	8	review	review	NOUN
fsr-3724	74	9	.	.	PUNCT
fsr-3724	74	10	)	)	PUNCT
fsr-3724	75	1	private	private	ADJ
fsr-3724	75	2	benefits	benefit	NOUN
fsr-3724	75	3	from	from	ADP
fsr-3724	75	4	block	block	NOUN
fsr-3724	75	5	ownership	ownership	NOUN
fsr-3724	75	6	and	and	CCONJ
fsr-3724	75	7	discounts	discount	NOUN
fsr-3724	75	8	on	on	ADP
fsr-3724	75	9	closed	closed	ADJ
fsr-3724	75	10	end	end	NOUN
fsr-3724	75	11	funds	fund	NOUN
fsr-3724	75	12	,	,	PUNCT
fsr-3724	75	13	by	by	ADP
fsr-3724	75	14	michael	michael	PROPN
fsr-3724	75	15	j.	j.	PROPN
fsr-3724	75	16	barclay	barclay	PROPN
fsr-3724	75	17	(	(	PUNCT
fsr-3724	75	18	university	university	PROPN
fsr-3724	75	19	of	of	ADP
fsr-3724	75	20	rochester	rochester	PROPN
fsr-3724	75	21	)	)	PUNCT
fsr-3724	75	22	,	,	PUNCT
fsr-3724	75	23	clifford	clifford	PROPN
fsr-3724	75	24	g.	g.	PROPN
fsr-3724	75	25	holdemess	holdemess	PROPN
fsr-3724	75	26	(	(	PUNCT
fsr-3724	75	27	boston	boston	PROPN
fsr-3724	75	28	college	college	PROPN
fsr-3724	75	29	)	)	PUNCT
fsr-3724	75	30	and	and	CCONJ
fsr-3724	75	31	jeffrey	jeffrey	PROPN
fsr-3724	75	32	pontiff	pontiff	NOUN
fsr-3724	75	33	(	(	PUNCT
fsr-3724	75	34	university	university	NOUN
fsr-3724	75	35	of	of	ADP
fsr-3724	75	36	wash	wash	NOUN
fsr-3724	75	37	ington	ington	NOUN
fsr-3724	75	38	)	)	PUNCT
fsr-3724	75	39	.	.	PUNCT
fsr-3724	76	1	the	the	PRON
fsr-3724	76	2	greater	great	ADJ
fsr-3724	76	3	the	the	DET
fsr-3724	76	4	managerial	managerial	ADJ
fsr-3724	76	5	stock	stock	NOUN
fsr-3724	76	6	ownership	ownership	NOUN
fsr-3724	76	7	in	in	ADP
fsr-3724	76	8	closed	closed	ADJ
fsr-3724	76	9	-	-	PUNCT
fsr-3724	76	10	end	end	NOUN
fsr-3724	76	11	funds	fund	NOUN
fsr-3724	76	12	,	,	PUNCT
fsr-3724	76	13	the	the	PRON
fsr-3724	76	14	larger	large	ADJ
fsr-3724	76	15	the	the	DET
fsr-3724	76	16	discounts	discount	NOUN
fsr-3724	76	17	to	to	ADP
fsr-3724	76	18	net	net	ADJ
fsr-3724	76	19	asset	asset	NOUN
fsr-3724	76	20	value	value	NOUN
fsr-3724	76	21	.	.	PUNCT
fsr-3724	77	1	the	the	DET
fsr-3724	77	2	average	average	ADJ
fsr-3724	77	3	discount	discount	NOUN
fsr-3724	77	4	for	for	ADP
fsr-3724	77	5	funds	fund	NOUN
fsr-3724	77	6	with	with	ADP
fsr-3724	77	7	blockholders	blockholder	NOUN
fsr-3724	77	8	is	be	AUX
fsr-3724	77	9	14	14	NUM
fsr-3724	77	10	%	%	NOUN
fsr-3724	77	11	,	,	PUNCT
fsr-3724	77	12	whereas	whereas	SCONJ
fsr-3724	77	13	the	the	DET
fsr-3724	77	14	average	average	ADJ
fsr-3724	77	15	discount	discount	NOUN
fsr-3724	77	16	for	for	ADP
fsr-3724	77	17	funds	fund	NOUN
fsr-3724	77	18	without	without	ADP
fsr-3724	77	19	blockholders	blockholder	NOUN
fsr-3724	77	20	is	be	AUX
fsr-3724	77	21	only	only	ADV
fsr-3724	77	22	4	4	NUM
fsr-3724	77	23	%	%	NOUN
fsr-3724	77	24	.	.	PUNCT
fsr-3724	78	1	this	this	DET
fsr-3724	78	2	relation	relation	NOUN
fsr-3724	78	3	is	be	AUX
fsr-3724	78	4	robust	robust	ADJ
fsr-3724	78	5	over	over	ADP
fsr-3724	78	6	time	time	NOUN
fsr-3724	78	7	and	and	CCONJ
fsr-3724	78	8	to	to	ADP
fsr-3724	78	9	various	various	ADJ
fsr-3724	78	10	model	model	NOUN
fsr-3724	78	11	specifications	specification	NOUN
fsr-3724	78	12	that	that	PRON
fsr-3724	78	13	control	control	VERB
fsr-3724	78	14	for	for	ADP
fsr-3724	78	15	other	other	ADJ
fsr-3724	78	16	factors	factor	NOUN
fsr-3724	78	17	that	that	PRON
fsr-3724	78	18	affect	affect	VERB
fsr-3724	78	19	discounts	discount	NOUN
fsr-3724	78	20	.	.	PUNCT
fsr-3724	79	1	we	we	PRON
fsr-3724	79	2	argue	argue	VERB
fsr-3724	79	3	that	that	SCONJ
fsr-3724	79	4	blockholders	blockholder	NOUN
fsr-3724	79	5	receive	receive	VERB
fsr-3724	79	6	private	private	ADJ
fsr-3724	79	7	benefits	benefit	NOUN
fsr-3724	79	8	that	that	PRON
fsr-3724	79	9	do	do	AUX
fsr-3724	79	10	not	not	PART
fsr-3724	79	11	accrue	accrue	VERB
fsr-3724	79	12	to	to	ADP
fsr-3724	79	13	other	other	ADJ
fsr-3724	79	14	shareholders	shareholder	NOUN
fsr-3724	79	15	and	and	CCONJ
fsr-3724	79	16	that	that	SCONJ
fsr-3724	79	17	they	they	PRON
fsr-3724	79	18	veto	veto	VERB
fsr-3724	79	19	open	open	ADV
fsr-3724	79	20	-	-	PUNCT
fsr-3724	79	21	ending	end	VERB
fsr-3724	79	22	proposals	proposal	NOUN
fsr-3724	79	23	to	to	PART
fsr-3724	79	24	preserve	preserve	VERB
fsr-3724	79	25	these	these	DET
fsr-3724	79	26	benefits	benefit	NOUN
fsr-3724	79	27	.	.	PUNCT
fsr-3724	80	1	we	we	PRON
fsr-3724	80	2	support	support	VERB
fsr-3724	80	3	this	this	DET
fsr-3724	80	4	argument	argument	NOUN
fsr-3724	80	5	by	by	ADP
fsr-3724	80	6	documenting	document	VERB
fsr-3724	80	7	a	a	DET
fsr-3724	80	8	range	range	NOUN
fsr-3724	80	9	of	of	ADP
fsr-3724	80	10	potential	potential	ADJ
fsr-3724	80	11	private	private	ADJ
fsr-3724	80	12	benefits	benefit	NOUN
fsr-3724	80	13	received	receive	VERB
fsr-3724	80	14	by	by	ADP
fsr-3724	80	15	blockholders	blockholder	NOUN
fsr-3724	80	16	in	in	ADP
fsr-3724	80	17	closed	closed	ADJ
fsr-3724	80	18	-	-	PUNCT
fsr-3724	80	19	end	end	NOUN
fsr-3724	80	20	funds	fund	NOUN
fsr-3724	80	21	.	.	PUNCT
fsr-3724	81	1	jountal	jountal	NOUN
fsr-3724	81	2	of	of	ADP
fsr-3724	81	3	financial	financial	ADJ
fsr-3724	81	4	economics	economic	NOUN
fsr-3724	81	5	,	,	PUNCT
fsr-3724	81	6	june	june	PROPN
fsr-3724	81	7	1993	1993	NUM
fsr-3724	81	8	,	,	PUNCT
fsr-3724	81	9	33(3	33(3	NUM
fsr-3724	81	10	):	):	PUNCT
fsr-3724	81	11	263	263	NUM
fsr-3724	81	12	-	-	SYM
fsr-3724	81	13	291	291	NUM
fsr-3724	81	14	.	.	PUNCT
fsr-3724	82	1	(	(	PUNCT
fsr-3724	82	2	reprinted	reprint	VERB
fsr-3724	82	3	with	with	ADP
fsr-3724	82	4	permission	permission	NOUN
fsr-3724	82	5	of	of	ADP
fsr-3724	82	6	north	north	NOUN
fsr-3724	82	7	-	-	PUNCT
fsr-3724	82	8	holland	holland	PROPN
fsr-3724	82	9	publishing	publishing	PROPN
fsr-3724	82	10	company	company	NOUN
fsr-3724	82	11	.	.	PUNCT
fsr-3724	82	12	)	)	PUNCT
fsr-3724	83	1	the	the	DET
fsr-3724	83	2	effects	effect	NOUN
fsr-3724	83	3	of	of	ADP
fsr-3724	83	4	the	the	DET
fsr-3724	83	5	insider	insider	NOUN
fsr-3724	83	6	trading	trading	NOUN
fsr-3724	83	7	sanctions	sanction	NOUN
fsr-3724	83	8	act	act	NOUN
fsr-3724	83	9	of	of	ADP
fsr-3724	83	10	1984	1984	NUM
fsr-3724	83	11	:	:	PUNCT
fsr-3724	83	12	the	the	DET
fsr-3724	83	13	case	case	NOUN
fsr-3724	83	14	of	of	ADP
fsr-3724	83	15	seasoned	seasoned	ADJ
fsr-3724	83	16	equity	equity	NOUN
fsr-3724	83	17	offerings	offering	NOUN
fsr-3724	83	18	,	,	PUNCT
fsr-3724	83	19	by	by	ADP
fsr-3724	83	20	thomas	thomas	PROPN
fsr-3724	83	21	h.	h.	PROPN
fsr-3724	83	22	eyssell	eyssell	PROPN
fsr-3724	83	23	and	and	CCONJ
fsr-3724	83	24	james	james	PROPN
fsr-3724	83	25	p.	p.	PROPN
fsr-3724	83	26	rebum	rebum	NOUN
fsr-3724	83	27	(	(	PUNCT
fsr-3724	83	28	university	university	NOUN
fsr-3724	83	29	of	of	ADP
fsr-3724	83	30	missouri	missouri	PROPN
fsr-3724	83	31	,	,	PUNCT
fsr-3724	83	32	st	st	PROPN
fsr-3724	83	33	.	.	PROPN
fsr-3724	83	34	louis	louis	PROPN
fsr-3724	83	35	)	)	PUNCT
fsr-3724	83	36	.	.	PUNCT
fsr-3724	84	1	previous	previous	ADJ
fsr-3724	84	2	empirical	empirical	ADJ
fsr-3724	84	3	research	research	NOUN
fsr-3724	84	4	indicates	indicate	VERB
fsr-3724	84	5	that	that	SCONJ
fsr-3724	84	6	corporate	corporate	ADJ
fsr-3724	84	7	insiders	insider	NOUN
fsr-3724	84	8	tend	tend	VERB
fsr-3724	84	9	to	to	PART
fsr-3724	84	10	increase	increase	VERB
fsr-3724	84	11	(	(	PUNCT
fsr-3724	84	12	decrease	decrease	NOUN
fsr-3724	84	13	)	)	PUNCT
fsr-3724	84	14	their	their	PRON
fsr-3724	84	15	shareholdings	shareholding	NOUN
fsr-3724	84	16	before	before	ADP
fsr-3724	84	17	events	event	NOUN
fsr-3724	84	18	that	that	PRON
fsr-3724	84	19	increase	increase	NOUN
fsr-3724	84	20	(	(	PUNCT
fsr-3724	84	21	decrease	decrease	NOUN
fsr-3724	84	22	)	)	PUNCT
fsr-3724	84	23	firm	firm	ADJ
fsr-3724	84	24	value	value	NOUN
fsr-3724	84	25	.	.	PUNCT
fsr-3724	85	1	more	more	ADV
fsr-3724	85	2	recent	recent	ADJ
fsr-3724	85	3	evidence	evidence	NOUN
fsr-3724	85	4	suggests	suggest	VERB
fsr-3724	85	5	,	,	PUNCT
fsr-3724	85	6	however	however	ADV
fsr-3724	85	7	,	,	PUNCT
fsr-3724	85	8	that	that	DET
fsr-3724	85	9	passage	passage	NOUN
fsr-3724	85	10	of	of	ADP
fsr-3724	85	11	the	the	DET
fsr-3724	85	12	insider	insider	NOUN
fsr-3724	85	13	trading	trading	NOUN
fsr-3724	85	14	sanctions	sanction	NOUN
fsr-3724	85	15	act	act	PROPN
fsr-3724	85	16	of	of	ADP
fsr-3724	85	17	1984	1984	NUM
fsr-3724	85	18	(	(	PUNCT
fsr-3724	85	19	itsa	itsa	NOUN
fsr-3724	85	20	)	)	PUNCT
fsr-3724	85	21	may	may	AUX
fsr-3724	85	22	have	have	AUX
fsr-3724	85	23	deterred	deter	VERB
fsr-3724	85	24	this	this	DET
fsr-3724	85	25	behavior	behavior	NOUN
fsr-3724	85	26	.	.	PUNCT
fsr-3724	86	1	our	our	PRON
fsr-3724	86	2	results	result	NOUN
fsr-3724	86	3	indicate	indicate	VERB
fsr-3724	86	4	that	that	SCONJ
fsr-3724	86	5	before	before	ADP
fsr-3724	86	6	passage	passage	NOUN
fsr-3724	86	7	of	of	ADP
fsr-3724	86	8	the	the	DET
fsr-3724	86	9	itsa	itsa	NOUN
fsr-3724	86	10	,	,	PUNCT
fsr-3724	86	11	insiders	insider	NOUN
fsr-3724	86	12	exploited	exploit	VERB
fsr-3724	86	13	their	their	PRON
fsr-3724	86	14	access	access	NOUN
fsr-3724	86	15	to	to	ADP
fsr-3724	86	16	nonpublic	nonpublic	ADJ
fsr-3724	86	17	information	information	NOUN
fsr-3724	86	18	by	by	ADP
fsr-3724	86	19	selling	sell	VERB
fsr-3724	86	20	shares	share	NOUN
fsr-3724	86	21	before	before	ADP
fsr-3724	86	22	the	the	DET
fsr-3724	86	23	announcement	announcement	NOUN
fsr-3724	86	24	of	of	ADP
fsr-3724	86	25	equity	equity	NOUN
fsr-3724	86	26	issues	issue	NOUN
fsr-3724	86	27	.	.	PUNCT
fsr-3724	87	1	however	however	ADV
fsr-3724	87	2	,	,	PUNCT
fsr-3724	87	3	after	after	ADP
fsr-3724	87	4	passage	passage	NOUN
fsr-3724	87	5	of	of	ADP
fsr-3724	87	6	the	the	DET
fsr-3724	87	7	itsa	itsa	NOUN
fsr-3724	87	8	insiders	insider	NOUN
fsr-3724	87	9	no	no	ADV
fsr-3724	87	10	longer	long	ADV
fsr-3724	87	11	displayed	display	VERB
fsr-3724	87	12	this	this	DET
fsr-3724	87	13	behavior	behavior	NOUN
fsr-3724	87	14	.	.	PUNCT
fsr-3724	88	1	we	we	PRON
fsr-3724	88	2	conclude	conclude	VERB
fsr-3724	88	3	the	the	DET
fsr-3724	88	4	itsa	itsa	NOUN
fsr-3724	88	5	has	have	VERB
fsr-3724	88	6	a	a	DET
fsr-3724	88	7	deterrent	deterrent	NOUN
fsr-3724	88	8	effect	effect	NOUN
fsr-3724	88	9	,	,	PUNCT
fsr-3724	88	10	which	which	PRON
fsr-3724	88	11	is	be	AUX
fsr-3724	88	12	more	more	ADV
fsr-3724	88	13	heavily	heavily	ADV
fsr-3724	88	14	concentrated	concentrated	ADJ
fsr-3724	88	15	on	on	ADP
fsr-3724	88	16	insiders	insider	NOUN
fsr-3724	88	17	at	at	ADP
fsr-3724	88	18	the	the	DET
fsr-3724	88	19	highest	high	ADJ
fsr-3724	88	20	level	level	NOUN
fsr-3724	88	21	of	of	ADP
fsr-3724	88	22	the	the	DET
fsr-3724	88	23	firm	firm	NOUN
fsr-3724	88	24	who	who	PRON
fsr-3724	88	25	are	be	AUX
fsr-3724	88	26	most	most	ADV
fsr-3724	88	27	visible	visible	ADJ
fsr-3724	88	28	to	to	ADP
fsr-3724	88	29	regulators	regulator	NOUN
fsr-3724	88	30	and	and	CCONJ
fsr-3724	88	31	other	other	ADJ
fsr-3724	88	32	market	market	NOUN
fsr-3724	88	33	participants	participant	NOUN
fsr-3724	88	34	.	.	PUNCT
fsr-3724	89	1	the	the	DET
fsr-3724	89	2	journal	journal	NOUN
fsr-3724	89	3	of	of	ADP
fsr-3724	89	4	financial	financial	ADJ
fsr-3724	89	5	research	research	NOUN
fsr-3724	89	6	,	,	PUNCT
fsr-3724	89	7	summer	summer	NOUN
fsr-3724	89	8	1993	1993	NUM
fsr-3724	89	9	,	,	PUNCT
fsr-3724	89	10	16(2	16(2	NUM
fsr-3724	89	11	):	):	PUNCT
fsr-3724	89	12	161	161	NUM
fsr-3724	89	13	-	-	SYM
fsr-3724	89	14	170	170	NUM
fsr-3724	89	15	.	.	PUNCT
fsr-3724	90	1	(	(	PUNCT
fsr-3724	90	2	reprinted	reprint	VERB
fsr-3724	90	3	with	with	ADP
fsr-3724	90	4	permission	permission	NOUN
fsr-3724	90	5	of	of	ADP
fsr-3724	90	6	the	the	DET
fsr-3724	90	7	journal	journal	NOUN
fsr-3724	90	8	of	of	ADP
fsr-3724	90	9	financial	financial	ADJ
fsr-3724	90	10	research	research	NOUN
fsr-3724	90	11	.	.	PUNCT
fsr-3724	90	12	)	)	PUNCT
fsr-3724	91	1	financial	financial	ADJ
fsr-3724	91	2	services	service	NOUN
fsr-3724	91	3	review	review	NOUN
fsr-3724	91	4	,	,	PUNCT
fsr-3724	91	5	3(l	3(l	NUM
fsr-3724	91	6	)	)	PUNCT
fsr-3724	91	7	1993	1993	NUM
fsr-3724	91	8	the	the	DET
fsr-3724	91	9	ethical	ethical	ADJ
fsr-3724	91	10	investor	investor	NOUN
fsr-3724	91	11	:	:	PUNCT
fsr-3724	91	12	exploring	explore	VERB
fsr-3724	91	13	dimensions	dimension	NOUN
fsr-3724	91	14	of	of	ADP
fsr-3724	91	15	investment	investment	NOUN
fsr-3724	91	16	behav	behav	PROPN
fsr-3724	91	17	ior	ior	PROPN
fsr-3724	91	18	,	,	PUNCT
fsr-3724	91	19	by	by	ADP
fsr-3724	91	20	paul	paul	PROPN
fsr-3724	91	21	anand	anand	PROPN
fsr-3724	91	22	and	and	CCONJ
fsr-3724	91	23	christopher	christopher	PROPN
fsr-3724	91	24	j.	j.	PROPN
fsr-3724	91	25	cowton	cowton	PROPN
fsr-3724	91	26	(	(	PUNCT
fsr-3724	91	27	university	university	NOUN
fsr-3724	91	28	of	of	ADP
fsr-3724	91	29	oxford	oxford	PROPN
fsr-3724	91	30	,	,	PUNCT
fsr-3724	91	31	oxford	oxford	PROPN
fsr-3724	91	32	,	,	PUNCT
fsr-3724	91	33	uk	uk	PROPN
fsr-3724	91	34	)	)	PUNCT
fsr-3724	91	35	finance	finance	NOUN
fsr-3724	91	36	theory	theory	NOUN
fsr-3724	91	37	conventionally	conventionally	ADV
fsr-3724	91	38	focuses	focus	VERB
fsr-3724	91	39	on	on	ADP
fsr-3724	91	40	risk	risk	NOUN
fsr-3724	91	41	and	and	CCONJ
fsr-3724	91	42	return	return	VERB
fsr-3724	91	43	as	as	ADP
fsr-3724	91	44	the	the	DET
fsr-3724	91	45	factors	factor	NOUN
fsr-3724	91	46	relevant	relevant	ADJ
fsr-3724	91	47	to	to	ADP
fsr-3724	91	48	the	the	DET
fsr-3724	91	49	construction	construction	NOUN
fsr-3724	91	50	of	of	ADP
fsr-3724	91	51	investment	investment	NOUN
fsr-3724	91	52	portfolios	portfolio	NOUN
fsr-3724	91	53	.	.	PUNCT
fsr-3724	92	1	but	but	CCONJ
fsr-3724	92	2	there	there	PRON
fsr-3724	92	3	is	be	VERB
fsr-3724	92	4	evidence	evidence	NOUN
fsr-3724	92	5	of	of	ADP
fsr-3724	92	6	a	a	DET
fsr-3724	92	7	growing	grow	VERB
fsr-3724	92	8	number	number	NOUN
fsr-3724	92	9	of	of	ADP
fsr-3724	92	10	investors	investor	NOUN
fsr-3724	92	11	who	who	PRON
fsr-3724	92	12	wish	wish	VERB
fsr-3724	92	13	to	to	PART
fsr-3724	92	14	incorporate	incorporate	VERB
fsr-3724	92	15	moral	moral	ADJ
fsr-3724	92	16	or	or	CCONJ
fsr-3724	92	17	social	social	ADJ
fsr-3724	92	18	concerns	concern	NOUN
fsr-3724	92	19	in	in	ADP
fsr-3724	92	20	their	their	PRON
fsr-3724	92	21	decision	decision	NOUN
fsr-3724	92	22	-	-	PUNCT
fsr-3724	92	23	making	making	NOUN
fsr-3724	92	24	.	.	PUNCT
fsr-3724	93	1	using	use	VERB
fsr-3724	93	2	principal	principal	ADJ
fsr-3724	93	3	components	component	NOUN
fsr-3724	93	4	analysis	analysis	NOUN
fsr-3724	93	5	,	,	PUNCT
fsr-3724	93	6	this	this	DET
fsr-3724	93	7	paper	paper	NOUN
fsr-3724	93	8	attempts	attempt	VERB
fsr-3724	93	9	to	to	PART
fsr-3724	93	10	infer	infer	VERB
fsr-3724	93	11	possible	possible	ADJ
fsr-3724	93	12	‘	'	PUNCT
fsr-3724	93	13	non	non	ADJ
fsr-3724	93	14	-	-	ADJ
fsr-3724	93	15	financial	financial	ADJ
fsr-3724	93	16	’	'	PUNCT
fsr-3724	93	17	dimensions	dimension	NOUN
fsr-3724	93	18	of	of	ADP
fsr-3724	93	19	utility	utility	NOUN
fsr-3724	93	20	functions	function	NOUN
fsr-3724	93	21	by	by	ADP
fsr-3724	93	22	considering	consider	VERB
fsr-3724	93	23	the	the	DET
fsr-3724	93	24	prefer	prefer	NOUN
fsr-3724	93	25	ences	ence	NOUN
fsr-3724	93	26	of	of	ADP
fsr-3724	93	27	125	125	NUM
fsr-3724	93	28	‘	'	PUNCT
fsr-3724	93	29	ethical	ethical	ADJ
fsr-3724	93	30	investors	investor	NOUN
fsr-3724	93	31	’	'	PUNCT
fsr-3724	93	32	.	.	PUNCT
fsr-3724	94	1	journal	journal	PROPN
fsr-3724	94	2	ofeconomic	ofeconomic	ADJ
fsr-3724	94	3	psychology	psychology	NOUN
fsr-3724	94	4	,	,	PUNCT
fsr-3724	94	5	june	june	PROPN
fsr-3724	94	6	1993,14(2	1993,14(2	PROPN
fsr-3724	94	7	):	):	PUNCT
fsr-3724	94	8	377	377	NUM
fsr-3724	94	9	-	-	SYM
fsr-3724	94	10	385	385	NUM
fsr-3724	94	11	.	.	PUNCT
fsr-3724	95	1	(	(	PUNCT
fsr-3724	95	2	reprinted	reprint	VERB
fsr-3724	95	3	with	with	ADP
fsr-3724	95	4	permission	permission	NOUN
fsr-3724	95	5	of	of	ADP
fsr-3724	95	6	north	north	NOUN
fsr-3724	95	7	-	-	PUNCT
fsr-3724	95	8	holland	holland	PROPN
fsr-3724	95	9	publishing	publishing	PROPN
fsr-3724	95	10	company	company	NOUN
fsr-3724	95	11	.	.	PUNCT
fsr-3724	95	12	)	)	PUNCT
fsr-3724	96	1	twenty	twenty	NUM
fsr-3724	96	2	-	-	PUNCT
fsr-3724	96	3	five	five	NUM
fsr-3724	96	4	years	year	NOUN
fsr-3724	96	5	of	of	ADP
fsr-3724	96	6	tax	tax	NOUN
fsr-3724	96	7	law	law	NOUN
fsr-3724	96	8	changes	change	NOUN
fsr-3724	96	9	and	and	CCONJ
fsr-3724	96	10	investor	investor	NOUN
fsr-3724	96	11	response	response	NOUN
fsr-3724	96	12	,	,	PUNCT
fsr-3724	96	13	by	by	ADP
fsr-3724	96	14	david	david	PROPN
fsr-3724	96	15	lynn	lynn	PROPN
fsr-3724	96	16	skinner	skinner	PROPN
fsr-3724	96	17	(	(	PUNCT
fsr-3724	96	18	ashland	ashland	PROPN
fsr-3724	96	19	university	university	PROPN
fsr-3724	96	20	)	)	PUNCT
fsr-3724	96	21	.	.	PUNCT
fsr-3724	97	1	ex	ex	ADJ
fsr-3724	97	2	-	-	ADJ
fsr-3724	97	3	dividend	dividend	ADJ
fsr-3724	97	4	day	day	NOUN
fsr-3724	97	5	research	research	NOUN
fsr-3724	97	6	detects	detect	NOUN
fsr-3724	97	7	dividend	dividend	NOUN
fsr-3724	97	8	-	-	PUNCT
fsr-3724	97	9	clientele	clientele	PROPN
fsr-3724	97	10	effects	effect	NOUN
fsr-3724	97	11	that	that	SCONJ
fsr-3724	97	12	the	the	DET
fsr-3724	97	13	tax	tax	NOUN
fsr-3724	97	14	-	-	PUNCT
fsr-3724	97	15	clientele	clientele	NOUN
fsr-3724	97	16	hypothesis	hypothesis	NOUN
fsr-3724	97	17	attributes	attribute	VERB
fsr-3724	97	18	to	to	ADP
fsr-3724	97	19	personal	personal	ADJ
fsr-3724	97	20	taxation	taxation	NOUN
fsr-3724	97	21	.	.	PUNCT
fsr-3724	98	1	in	in	ADP
fsr-3724	98	2	this	this	DET
fsr-3724	98	3	study	study	NOUN
fsr-3724	98	4	i	i	PRON
fsr-3724	98	5	exam	exam	VERB
fsr-3724	98	6	ine	ine	VERB
fsr-3724	98	7	all	all	DET
fsr-3724	98	8	10	10	NUM
fsr-3724	98	9	personal	personal	ADJ
fsr-3724	98	10	tax	tax	NOUN
fsr-3724	98	11	changes	change	NOUN
fsr-3724	98	12	between	between	ADP
fsr-3724	98	13	1963	1963	NUM
fsr-3724	98	14	and	and	CCONJ
fsr-3724	98	15	1988	1988	NUM
fsr-3724	98	16	and	and	CCONJ
fsr-3724	98	17	find	find	VERB
fsr-3724	98	18	little	little	ADJ
fsr-3724	98	19	support	support	NOUN
fsr-3724	98	20	for	for	ADP
fsr-3724	98	21	the	the	DET
fsr-3724	98	22	tax	tax	NOUN
fsr-3724	98	23	-	-	PUNCT
fsr-3724	98	24	clientele	clientele	NOUN
fsr-3724	98	25	hypothesis	hypothesis	NOUN
fsr-3724	98	26	.	.	PUNCT
fsr-3724	99	1	few	few	ADJ
fsr-3724	99	2	tax	tax	NOUN
fsr-3724	99	3	changes	change	NOUN
fsr-3724	99	4	are	be	AUX
fsr-3724	99	5	accompanied	accompany	VERB
fsr-3724	99	6	by	by	ADP
fsr-3724	99	7	significant	significant	ADJ
fsr-3724	99	8	changes	change	NOUN
fsr-3724	99	9	in	in	ADP
fsr-3724	99	10	the	the	DET
fsr-3724	99	11	ex	ex	NOUN
fsr-3724	99	12	-	-	NOUN
fsr-3724	99	13	day	day	NOUN
fsr-3724	99	14	ratio	ratio	NOUN
fsr-3724	99	15	,	,	PUNCT
fsr-3724	99	16	and	and	CCONJ
fsr-3724	99	17	more	more	ADJ
fsr-3724	99	18	than	than	ADP
fsr-3724	99	19	half	half	NOUN
fsr-3724	99	20	are	be	AUX
fsr-3724	99	21	opposite	opposite	SCONJ
fsr-3724	99	22	the	the	DET
fsr-3724	99	23	direction	direction	NOUN
fsr-3724	99	24	predicted	predict	VERB
fsr-3724	99	25	.	.	PUNCT
fsr-3724	100	1	in	in	ADP
fsr-3724	100	2	particular	particular	ADJ
fsr-3724	100	3	,	,	PUNCT
fsr-3724	100	4	the	the	DET
fsr-3724	100	5	largest	large	ADJ
fsr-3724	100	6	tax	tax	NOUN
fsr-3724	100	7	changes	change	NOUN
fsr-3724	100	8	,	,	PUNCT
fsr-3724	100	9	in	in	ADP
fsr-3724	100	10	1982	1982	NUM
fsr-3724	100	11	and	and	CCONJ
fsr-3724	100	12	1987	1987	NUM
fsr-3724	100	13	,	,	PUNCT
fsr-3724	100	14	fail	fail	VERB
fsr-3724	100	15	to	to	PART
fsr-3724	100	16	support	support	VERB
fsr-3724	100	17	the	the	DET
fsr-3724	100	18	tax	tax	NOUN
fsr-3724	100	19	-	-	PUNCT
fsr-3724	100	20	cli	cli	ADJ
fsr-3724	100	21	entele	entele	NOUN
fsr-3724	100	22	hypothesis	hypothesis	NOUN
fsr-3724	100	23	.	.	PUNCT
fsr-3724	101	1	the	the	DET
fsr-3724	101	2	results	result	NOUN
fsr-3724	101	3	are	be	AUX
fsr-3724	101	4	consistent	consistent	ADJ
fsr-3724	101	5	with	with	ADP
fsr-3724	101	6	some	some	DET
fsr-3724	101	7	unknown	unknown	ADJ
fsr-3724	101	8	,	,	PUNCT
fsr-3724	101	9	non	non	ADJ
fsr-3724	101	10	-	-	ADJ
fsr-3724	101	11	tax	tax	NOUN
fsr-3724	101	12	-	-	PUNCT
fsr-3724	101	13	induced	induce	VERB
fsr-3724	101	14	clientele	clientele	NOUN
fsr-3724	101	15	effect(s	effect(s	PROPN
fsr-3724	101	16	)	)	PUNCT
fsr-3724	101	17	.	.	PUNCT
fsr-3724	102	1	the	the	DET
fsr-3724	102	2	journal	journal	PROPN
fsr-3724	102	3	offinancial	offinancial	ADJ
fsr-3724	102	4	research	research	NOUN
fsr-3724	102	5	,	,	PUNCT
fsr-3724	102	6	spring	spring	NOUN
fsr-3724	102	7	1993	1993	NUM
fsr-3724	102	8	,	,	PUNCT
fsr-3724	102	9	16(l	16(l	NUM
fsr-3724	102	10	):	):	PUNCT
fsr-3724	102	11	61	61	NUM
fsr-3724	102	12	-	-	SYM
fsr-3724	102	13	70	70	NUM
fsr-3724	102	14	.	.	PUNCT
fsr-3724	103	1	(	(	PUNCT
fsr-3724	103	2	reprinted	reprint	VERB
fsr-3724	103	3	with	with	ADP
fsr-3724	103	4	permission	permission	NOUN
fsr-3724	103	5	of	of	ADP
fsr-3724	103	6	the	the	DET
fsr-3724	103	7	journal	journal	NOUN
fsr-3724	103	8	offinancial	offinancial	ADJ
fsr-3724	103	9	research	research	NOUN
fsr-3724	103	10	.	.	PUNCT
fsr-3724	103	11	)	)	PUNCT
fsr-3724	104	1	investment	investment	NOUN
fsr-3724	104	2	decisions	decision	NOUN
fsr-3724	104	3	and	and	CCONJ
fsr-3724	104	4	the	the	DET
fsr-3724	104	5	theory	theory	NOUN
fsr-3724	104	6	of	of	ADP
fsr-3724	104	7	planned	plan	VERB
fsr-3724	104	8	behavior	behavior	NOUN
fsr-3724	104	9	,	,	PUNCT
fsr-3724	104	10	by	by	ADP
fsr-3724	104	11	robert	robert	PROPN
fsr-3724	104	12	east	east	PROPN
fsr-3724	104	13	(	(	PUNCT
fsr-3724	104	14	kingston	kingston	PROPN
fsr-3724	104	15	polytechnic	polytechnic	PROPN
fsr-3724	104	16	,	,	PUNCT
fsr-3724	104	17	kingston	kingston	PROPN
fsr-3724	104	18	,	,	PUNCT
fsr-3724	104	19	uk	uk	PROPN
fsr-3724	104	20	)	)	PUNCT
fsr-3724	104	21	three	three	NUM
fsr-3724	104	22	studies	study	NOUN
fsr-3724	104	23	of	of	ADP
fsr-3724	104	24	application	application	NOUN
fsr-3724	104	25	for	for	ADP
fsr-3724	104	26	shares	share	NOUN
fsr-3724	104	27	in	in	ADP
fsr-3724	104	28	privatized	privatized	ADJ
fsr-3724	104	29	british	british	ADJ
fsr-3724	104	30	industries	industry	NOUN
fsr-3724	104	31	are	be	AUX
fsr-3724	104	32	reported	report	VERB
fsr-3724	104	33	.	.	PUNCT
fsr-3724	105	1	study	study	NOUN
fsr-3724	105	2	1	1	NUM
fsr-3724	105	3	was	be	AUX
fsr-3724	105	4	on	on	ADP
fsr-3724	105	5	the	the	DET
fsr-3724	105	6	regional	regional	ADJ
fsr-3724	105	7	electricity	electricity	NOUN
fsr-3724	105	8	companies	company	NOUN
fsr-3724	105	9	,	,	PUNCT
fsr-3724	105	10	study	study	NOUN
fsr-3724	105	11	2	2	NUM
fsr-3724	105	12	was	be	AUX
fsr-3724	105	13	on	on	ADP
fsr-3724	105	14	the	the	DET
fsr-3724	105	15	electricity	electricity	NOUN
fsr-3724	105	16	generating	generate	VERB
fsr-3724	105	17	companies	company	NOUN
fsr-3724	105	18	and	and	CCONJ
fsr-3724	105	19	study	study	VERB
fsr-3724	105	20	3	3	NUM
fsr-3724	105	21	was	be	AUX
fsr-3724	105	22	on	on	ADP
fsr-3724	105	23	the	the	DET
fsr-3724	105	24	second	second	ADJ
fsr-3724	105	25	tranche	tranche	NOUN
fsr-3724	105	26	of	of	ADP
fsr-3724	105	27	shares	share	NOUN
fsr-3724	105	28	in	in	ADP
fsr-3724	105	29	british	british	ADJ
fsr-3724	105	30	telecom	telecom	PROPN
fsr-3724	105	31	.	.	PUNCT
fsr-3724	106	1	the	the	DET
fsr-3724	106	2	studies	study	NOUN
fsr-3724	106	3	applied	apply	VERB
fsr-3724	106	4	ajzen	ajzen	NOUN
fsr-3724	106	5	’s	’s	PART
fsr-3724	106	6	(	(	PUNCT
fsr-3724	106	7	1991	1991	NUM
fsr-3724	106	8	)	)	PUNCT
fsr-3724	106	9	theory	theory	NOUN
fsr-3724	106	10	of	of	ADP
fsr-3724	106	11	planned	plan	VERB
fsr-3724	106	12	behavior	behavior	NOUN
fsr-3724	106	13	.	.	PUNCT
fsr-3724	107	1	in	in	ADP
fsr-3724	107	2	each	each	DET
fsr-3724	107	3	case	case	NOUN
fsr-3724	107	4	the	the	DET
fsr-3724	107	5	application	application	NOUN
fsr-3724	107	6	for	for	ADP
fsr-3724	107	7	shares	share	NOUN
fsr-3724	107	8	was	be	AUX
fsr-3724	107	9	accurately	accurately	ADV
fsr-3724	107	10	predicted	predict	VERB
fsr-3724	107	11	by	by	ADP
fsr-3724	107	12	measured	measure	VERB
fsr-3724	107	13	intention	intention	NOUN
fsr-3724	107	14	.	.	PUNCT
fsr-3724	108	1	intention	intention	NOUN
fsr-3724	108	2	was	be	AUX
fsr-3724	108	3	in	in	ADP
fsr-3724	108	4	turn	turn	NOUN
fsr-3724	108	5	explained	explain	VERB
fsr-3724	108	6	by	by	ADP
fsr-3724	108	7	attitude	attitude	NOUN
fsr-3724	108	8	,	,	PUNCT
fsr-3724	108	9	subjective	subjective	ADJ
fsr-3724	108	10	norm	norm	NOUN
fsr-3724	108	11	,	,	PUNCT
fsr-3724	108	12	perceived	perceive	VERB
fsr-3724	108	13	control	control	NOUN
fsr-3724	108	14	and	and	CCONJ
fsr-3724	108	15	past	past	ADJ
fsr-3724	108	16	behavior	behavior	NOUN
fsr-3724	108	17	.	.	PUNCT
fsr-3724	109	1	at	at	ADP
fsr-3724	109	2	a	a	DET
fsr-3724	109	3	more	more	ADV
fsr-3724	109	4	specific	specific	ADJ
fsr-3724	109	5	level	level	NOUN
fsr-3724	109	6	the	the	DET
fsr-3724	109	7	research	research	NOUN
fsr-3724	109	8	demonstrated	demonstrate	VERB
fsr-3724	109	9	the	the	DET
fsr-3724	109	10	strong	strong	ADJ
fsr-3724	109	11	influence	influence	NOUN
fsr-3724	109	12	of	of	ADP
fsr-3724	109	13	friends	friend	NOUN
fsr-3724	109	14	and	and	CCONJ
fsr-3724	109	15	relatives	relative	NOUN
fsr-3724	109	16	and	and	CCONJ
fsr-3724	109	17	the	the	DET
fsr-3724	109	18	importance	importance	NOUN
fsr-3724	109	19	of	of	ADP
fsr-3724	109	20	easy	easy	ADJ
fsr-3724	109	21	access	access	NOUN
fsr-3724	109	22	to	to	ADP
fsr-3724	109	23	funds	fund	NOUN
fsr-3724	109	24	as	as	ADV
fsr-3724	109	25	well	well	ADV
fsr-3724	109	26	as	as	ADP
fsr-3724	109	27	the	the	DET
fsr-3724	109	28	financial	financial	ADJ
fsr-3724	109	29	criteria	criterion	NOUN
fsr-3724	109	30	of	of	ADP
fsr-3724	109	31	profit	profit	NOUN
fsr-3724	109	32	and	and	CCONJ
fsr-3724	109	33	security	security	NOUN
fsr-3724	109	34	of	of	ADP
fsr-3724	109	35	investment	investment	NOUN
fsr-3724	109	36	.	.	PUNCT
fsr-3724	110	1	the	the	DET
fsr-3724	110	2	research	research	NOUN
fsr-3724	110	3	was	be	AUX
fsr-3724	110	4	used	use	VERB
fsr-3724	110	5	to	to	PART
fsr-3724	110	6	test	test	VERB
fsr-3724	110	7	aspects	aspect	NOUN
fsr-3724	110	8	of	of	ADP
fsr-3724	110	9	planned	plan	VERB
fsr-3724	110	10	behavior	behavior	NOUN
fsr-3724	110	11	theory	theory	NOUN
fsr-3724	110	12	and	and	CCONJ
fsr-3724	110	13	two	two	NUM
fsr-3724	110	14	matters	matter	NOUN
fsr-3724	110	15	were	be	AUX
fsr-3724	110	16	considered	consider	VERB
fsr-3724	110	17	in	in	ADP
fsr-3724	110	18	detail	detail	NOUN
fsr-3724	110	19	.	.	PUNCT
fsr-3724	111	1	the	the	DET
fsr-3724	111	2	first	first	ADJ
fsr-3724	111	3	matter	matter	NOUN
fsr-3724	111	4	was	be	AUX
fsr-3724	111	5	the	the	DET
fsr-3724	111	6	conditions	condition	NOUN
fsr-3724	111	7	under	under	ADP
fsr-3724	111	8	which	which	PRON
fsr-3724	111	9	a	a	DET
fsr-3724	111	10	measure	measure	NOUN
fsr-3724	111	11	of	of	ADP
fsr-3724	111	12	perceived	perceive	VERB
fsr-3724	111	13	control	control	NOUN
fsr-3724	111	14	improved	improve	VERB
fsr-3724	111	15	on	on	ADP
fsr-3724	111	16	the	the	DET
fsr-3724	111	17	prediction	prediction	NOUN
fsr-3724	111	18	of	of	ADP
fsr-3724	111	19	behavior	behavior	NOUN
fsr-3724	111	20	obtained	obtain	VERB
fsr-3724	111	21	from	from	ADP
fsr-3724	111	22	intention	intention	NOUN
fsr-3724	111	23	alone	alone	ADV
fsr-3724	111	24	.	.	PUNCT
fsr-3724	112	1	the	the	DET
fsr-3724	112	2	second	second	ADJ
fsr-3724	112	3	matter	matter	NOUN
fsr-3724	112	4	was	be	AUX
fsr-3724	112	5	the	the	DET
fsr-3724	112	6	association	association	NOUN
fsr-3724	112	7	between	between	ADP
fsr-3724	112	8	product	product	NOUN
fsr-3724	112	9	sum	sum	NOUN
fsr-3724	112	10	variables	variable	NOUN
fsr-3724	112	11	and	and	CCONJ
fsr-3724	112	12	globally	globally	ADV
fsr-3724	112	13	measured	measure	VERB
fsr-3724	112	14	variables	variable	NOUN
fsr-3724	112	15	;	;	PUNCT
fsr-3724	112	16	in	in	ADP
fsr-3724	112	17	the	the	DET
fsr-3724	112	18	theory	theory	NOUN
fsr-3724	112	19	these	these	PRON
fsr-3724	112	20	are	be	AUX
fsr-3724	112	21	equated	equate	VERB
fsr-3724	112	22	but	but	CCONJ
fsr-3724	112	23	rather	rather	ADV
fsr-3724	112	24	abstracts	abstract	NOUN
fsr-3724	112	25	of	of	ADP
fsr-3724	112	26	articles	article	NOUN
fsr-3724	112	27	on	on	ADP
fsr-3724	112	28	individual	individual	ADJ
fsr-3724	112	29	financial	financial	ADJ
fsr-3724	112	30	management	management	NOUN
fsr-3724	112	31	89	89	NUM
fsr-3724	112	32	low	low	ADJ
fsr-3724	112	33	correlations	correlation	NOUN
fsr-3724	112	34	are	be	AUX
fsr-3724	112	35	often	often	ADV
fsr-3724	112	36	found	find	VERB
fsr-3724	112	37	.	.	PUNCT
fsr-3724	113	1	journal	journal	NOUN
fsr-3724	113	2	of	of	ADP
fsr-3724	113	3	economic	economic	ADJ
fsr-3724	113	4	psychology	psychology	NOUN
fsr-3724	113	5	,	,	PUNCT
fsr-3724	113	6	june	june	PROPN
fsr-3724	113	7	1993,14(2	1993,14(2	PROPN
fsr-3724	113	8	):	):	PUNCT
fsr-3724	113	9	337	337	NUM
fsr-3724	113	10	-	-	SYM
fsr-3724	113	11	375	375	NUM
fsr-3724	113	12	.	.	PUNCT
fsr-3724	114	1	(	(	PUNCT
fsr-3724	114	2	reprinted	reprint	VERB
fsr-3724	114	3	with	with	ADP
fsr-3724	114	4	permission	permission	NOUN
fsr-3724	114	5	of	of	ADP
fsr-3724	114	6	north	north	NOUN
fsr-3724	114	7	-	-	PUNCT
fsr-3724	114	8	holland	holland	PROPN
fsr-3724	114	9	publishing	publishing	PROPN
fsr-3724	114	10	company	company	NOUN
fsr-3724	114	11	.	.	PUNCT
fsr-3724	114	12	)	)	PUNCT
fsr-3724	115	1	“	"	PUNCT
fsr-3724	115	2	investor	investor	NOUN
fsr-3724	115	3	sentiment	sentiment	NOUN
fsr-3724	115	4	”	"	PUNCT
fsr-3724	115	5	and	and	CCONJ
fsr-3724	115	6	the	the	DET
fsr-3724	115	7	closed	close	VERB
fsr-3724	115	8	-	-	PUNCT
fsr-3724	115	9	end	end	NOUN
fsr-3724	115	10	fund	fund	NOUN
fsr-3724	115	11	puzzle	puzzle	NOUN
fsr-3724	115	12	:	:	PUNCT
fsr-3724	115	13	a	a	DET
fsr-3724	115	14	7	7	NUM
fsr-3724	115	15	percent	percent	NOUN
fsr-3724	115	16	solution	solution	NOUN
fsr-3724	115	17	by	by	ADP
fsr-3724	115	18	greggory	greggory	NOUN
fsr-3724	115	19	a.	a.	PROPN
fsr-3724	115	20	brauer	brauer	PROPN
fsr-3724	115	21	lee	lee	PROPN
fsr-3724	115	22	,	,	PUNCT
fsr-3724	115	23	shleifer	shleifer	VERB
fsr-3724	115	24	,	,	PUNCT
fsr-3724	115	25	and	and	CCONJ
fsr-3724	115	26	thaler	thaler	NOUN
fsr-3724	115	27	(	(	PUNCT
fsr-3724	115	28	1991	1991	NUM
fsr-3724	115	29	)	)	PUNCT
fsr-3724	115	30	argue	argue	VERB
fsr-3724	115	31	that	that	SCONJ
fsr-3724	115	32	the	the	DET
fsr-3724	115	33	“	"	PUNCT
fsr-3724	115	34	irrational	irrational	ADJ
fsr-3724	115	35	noise	noise	NOUN
fsr-3724	115	36	trader	trader	NOUN
fsr-3724	115	37	”	"	PUNCT
fsr-3724	115	38	model	model	NOUN
fsr-3724	115	39	of	of	ADP
fsr-3724	115	40	delong	delong	PROPN
fsr-3724	115	41	,	,	PUNCT
fsr-3724	115	42	shleifer	shleifer	VERB
fsr-3724	115	43	,	,	PUNCT
fsr-3724	115	44	summers	summer	NOUN
fsr-3724	115	45	,	,	PUNCT
fsr-3724	115	46	and	and	CCONJ
fsr-3724	115	47	waldmann	waldmann	NOUN
fsr-3724	115	48	(	(	PUNCT
fsr-3724	115	49	1990	1990	NUM
fsr-3724	115	50	)	)	PUNCT
fsr-3724	115	51	“	"	PUNCT
fsr-3724	115	52	...	...	PUNCT
fsr-3724	115	53	is	be	AUX
fsr-3724	115	54	consistent	consistent	ADJ
fsr-3724	115	55	with	with	ADP
fsr-3724	115	56	the	the	DET
fsr-3724	115	57	published	publish	VERB
fsr-3724	115	58	evidence	evidence	NOUN
fsr-3724	115	59	on	on	ADP
fsr-3724	115	60	closed	close	VERB
fsr-3724	115	61	-	-	PUNCT
fsr-3724	115	62	end	end	NOUN
fsr-3724	115	63	fund	fund	NOUN
fsr-3724	115	64	prices	price	NOUN
fsr-3724	115	65	...	...	PUNCT
fsr-3724	115	66	”	"	PUNCT
fsr-3724	115	67	however	however	ADV
fsr-3724	115	68	,	,	PUNCT
fsr-3724	115	69	lee	lee	PROPN
fsr-3724	115	70	,	,	PUNCT
fsr-3724	115	71	shleifer	shleifer	VERB
fsr-3724	115	72	,	,	PUNCT
fsr-3724	115	73	and	and	CCONJ
fsr-3724	115	74	thaler	thaler	NOUN
fsr-3724	115	75	provide	provide	VERB
fsr-3724	115	76	no	no	DET
fsr-3724	115	77	indication	indication	NOUN
fsr-3724	115	78	of	of	ADP
fsr-3724	115	79	how	how	SCONJ
fsr-3724	115	80	much	much	ADJ
fsr-3724	115	81	of	of	ADP
fsr-3724	115	82	the	the	DET
fsr-3724	115	83	variability	variability	NOUN
fsr-3724	115	84	of	of	ADP
fsr-3724	115	85	a	a	DET
fsr-3724	115	86	closed	close	VERB
fsr-3724	115	87	-	-	PUNCT
fsr-3724	115	88	end	end	NOUN
fsr-3724	115	89	fund	fund	NOUN
fsr-3724	115	90	’s	’s	PART
fsr-3724	115	91	discounts	discount	NOUN
fsr-3724	115	92	and	and	CCONJ
fsr-3724	115	93	premiums	premium	NOUN
fsr-3724	115	94	is	be	AUX
fsr-3724	115	95	due	due	ADJ
fsr-3724	115	96	to	to	ADP
fsr-3724	115	97	such	such	ADJ
fsr-3724	115	98	“	"	PUNCT
fsr-3724	115	99	investor	investor	NOUN
fsr-3724	115	100	sentiment	sentiment	NOUN
fsr-3724	115	101	.	.	PUNCT
fsr-3724	115	102	”	"	PUNCT
fsr-3724	116	1	using	use	VERB
fsr-3724	116	2	the	the	DET
fsr-3724	116	3	signal	signal	ADJ
fsr-3724	116	4	extraction	extraction	NOUN
fsr-3724	116	5	technique	technique	NOUN
fsr-3724	116	6	of	of	ADP
fsr-3724	116	7	french	french	ADJ
fsr-3724	116	8	and	and	CCONJ
fsr-3724	116	9	roll	roll	NOUN
fsr-3724	116	10	(	(	PUNCT
fsr-3724	116	11	1986	1986	NUM
fsr-3724	116	12	)	)	PUNCT
fsr-3724	116	13	to	to	PART
fsr-3724	116	14	measure	measure	VERB
fsr-3724	116	15	noise	noise	NOUN
fsr-3724	116	16	,	,	PUNCT
fsr-3724	116	17	this	this	DET
fsr-3724	116	18	article	article	NOUN
fsr-3724	116	19	estimates	estimate	VERB
fsr-3724	116	20	that	that	SCONJ
fsr-3724	116	21	on	on	ADP
fsr-3724	116	22	average	average	ADJ
fsr-3724	116	23	only	only	ADV
fsr-3724	116	24	7	7	NUM
fsr-3724	116	25	%	%	NOUN
fsr-3724	116	26	of	of	ADP
fsr-3724	116	27	the	the	DET
fsr-3724	116	28	variance	variance	NOUN
fsr-3724	116	29	of	of	ADP
fsr-3724	116	30	a	a	DET
fsr-3724	116	31	standardized	standardized	ADJ
fsr-3724	116	32	measure	measure	NOUN
fsr-3724	116	33	of	of	ADP
fsr-3724	116	34	weekly	weekly	ADJ
fsr-3724	116	35	changes	change	NOUN
fsr-3724	116	36	in	in	ADP
fsr-3724	116	37	discounts	discount	NOUN
fsr-3724	116	38	and	and	CCONJ
fsr-3724	116	39	premiums	premium	NOUN
fsr-3724	116	40	can	can	AUX
fsr-3724	116	41	be	be	AUX
fsr-3724	116	42	attributed	attribute	VERB
fsr-3724	116	43	to	to	ADP
fsr-3724	116	44	noise	noise	NOUN
fsr-3724	116	45	-	-	PUNCT
fsr-3724	116	46	trading	trading	NOUN
fsr-3724	116	47	activity	activity	NOUN
fsr-3724	116	48	.	.	PUNCT
fsr-3724	117	1	“	"	PUNCT
fsr-3724	117	2	investor	investor	NOUN
fsr-3724	117	3	senti	senti	X
fsr-3724	117	4	ment	ment	PROPN
fsr-3724	117	5	,	,	PUNCT
fsr-3724	117	6	”	"	PUNCT
fsr-3724	117	7	therefore	therefore	ADV
fsr-3724	117	8	,	,	PUNCT
fsr-3724	117	9	seems	seem	VERB
fsr-3724	117	10	to	to	PART
fsr-3724	117	11	account	account	VERB
fsr-3724	117	12	for	for	ADP
fsr-3724	117	13	very	very	ADV
fsr-3724	117	14	little	little	ADJ
fsr-3724	117	15	of	of	ADP
fsr-3724	117	16	a	a	DET
fsr-3724	117	17	closed	closed	ADJ
fsr-3724	117	18	-	-	PUNCT
fsr-3724	117	19	end	end	NOUN
fsr-3724	117	20	fund	fund	NOUN
fsr-3724	117	21	’s	’s	PART
fsr-3724	117	22	discount	discount	NOUN
fsr-3724	117	23	and	and	CCONJ
fsr-3724	117	24	premium	premium	NOUN
fsr-3724	117	25	variability	variability	NOUN
fsr-3724	117	26	over	over	ADP
fsr-3724	117	27	time	time	NOUN
fsr-3724	117	28	.	.	PUNCT
fsr-3724	118	1	journal	journal	NOUN
fsr-3724	118	2	of	of	ADP
fsr-3724	118	3	financial	financial	ADJ
fsr-3724	118	4	services	service	NOUN
fsr-3724	118	5	research	research	NOUN
fsr-3724	118	6	,	,	PUNCT
fsr-3724	118	7	september	september	PROPN
fsr-3724	118	8	1993,7(3	1993,7(3	NUM
fsr-3724	118	9	):	):	PUNCT
fsr-3724	118	10	199	199	NUM
fsr-3724	118	11	-	-	SYM
fsr-3724	118	12	216	216	NUM
fsr-3724	118	13	.	.	PUNCT
fsr-3724	119	1	(	(	PUNCT
fsr-3724	119	2	reprinted	reprint	VERB
fsr-3724	119	3	with	with	ADP
fsr-3724	119	4	permission	permission	NOUN
fsr-3724	119	5	of	of	ADP
fsr-3724	119	6	kluwer	kluwer	NOUN
fsr-3724	119	7	academic	academic	ADJ
fsr-3724	119	8	publishers	publisher	NOUN
fsr-3724	119	9	.	.	PUNCT
fsr-3724	119	10	)	)	PUNCT
fsr-3724	120	1	the	the	DET
fsr-3724	120	2	hidden	hide	VERB
fsr-3724	120	3	costs	cost	NOUN
fsr-3724	120	4	of	of	ADP
fsr-3724	120	5	stock	stock	NOUN
fsr-3724	120	6	market	market	NOUN
fsr-3724	120	7	liquidity	liquidity	NOUN
fsr-3724	120	8	,	,	PUNCT
fsr-3724	120	9	by	by	ADP
fsr-3724	120	10	amar	amar	PROPN
fsr-3724	120	11	bhide	bhide	PROPN
fsr-3724	120	12	(	(	PUNCT
fsr-3724	120	13	har	har	PROPN
fsr-3724	120	14	vard	vard	PROPN
fsr-3724	120	15	university	university	PROPN
fsr-3724	120	16	)	)	PUNCT
fsr-3724	120	17	.	.	PUNCT
fsr-3724	121	1	the	the	DET
fsr-3724	121	2	seemingly	seemingly	ADV
fsr-3724	121	3	unrelated	unrelated	ADJ
fsr-3724	121	4	problems	problem	NOUN
fsr-3724	121	5	of	of	ADP
fsr-3724	121	6	stock	stock	NOUN
fsr-3724	121	7	market	market	NOUN
fsr-3724	121	8	liquidity	liquidity	NOUN
fsr-3724	121	9	and	and	CCONJ
fsr-3724	121	10	manager	manager	NOUN
fsr-3724	121	11	stockholder	stockholder	NOUN
fsr-3724	121	12	contracting	contracting	NOUN
fsr-3724	121	13	are	be	AUX
fsr-3724	121	14	closely	closely	ADV
fsr-3724	121	15	intertwined	intertwine	VERB
fsr-3724	121	16	.	.	PUNCT
fsr-3724	122	1	active	active	ADJ
fsr-3724	122	2	stockholders	stockholder	NOUN
fsr-3724	122	3	who	who	PRON
fsr-3724	122	4	reduce	reduce	VERB
fsr-3724	122	5	agency	agency	NOUN
fsr-3724	122	6	costs	cost	NOUN
fsr-3724	122	7	by	by	ADP
fsr-3724	122	8	providing	provide	VERB
fsr-3724	122	9	internal	internal	ADJ
fsr-3724	122	10	monitoring	monitoring	NOUN
fsr-3724	122	11	also	also	ADV
fsr-3724	122	12	reduce	reduce	VERB
fsr-3724	122	13	stock	stock	NOUN
fsr-3724	122	14	liquidity	liquidity	NOUN
fsr-3724	122	15	by	by	ADP
fsr-3724	122	16	creating	create	VERB
fsr-3724	122	17	information	information	NOUN
fsr-3724	122	18	asymmetry	asymmetry	NOUN
fsr-3724	122	19	problems	problem	NOUN
fsr-3724	122	20	.	.	PUNCT
fsr-3724	123	1	conversely	conversely	ADV
fsr-3724	123	2	,	,	PUNCT
fsr-3724	123	3	stock	stock	NOUN
fsr-3724	123	4	liquidity	liquidity	NOUN
fsr-3724	123	5	discourages	discourage	VERB
fsr-3724	123	6	internal	internal	ADJ
fsr-3724	123	7	monitoring	monitoring	NOUN
fsr-3724	123	8	by	by	ADP
fsr-3724	123	9	reducing	reduce	VERB
fsr-3724	123	10	the	the	DET
fsr-3724	123	11	costs	cost	NOUN
fsr-3724	123	12	of	of	ADP
fsr-3724	123	13	‘	'	PUNCT
fsr-3724	123	14	exit	exit	NOUN
fsr-3724	123	15	’	'	PUNCT
fsr-3724	123	16	of	of	ADP
fsr-3724	123	17	unhappy	unhappy	ADJ
fsr-3724	123	18	stockholders	stockholder	NOUN
fsr-3724	123	19	.	.	PUNCT
fsr-3724	124	1	the	the	DET
fsr-3724	124	2	u.s	u.s	PROPN
fsr-3724	124	3	.	.	PROPN
fsr-3724	124	4	has	have	VERB
fsr-3724	124	5	exceptionally	exceptionally	ADV
fsr-3724	124	6	many	many	ADJ
fsr-3724	124	7	actively	actively	ADV
fsr-3724	124	8	-	-	PUNCT
fsr-3724	124	9	traded	trade	VERB
fsr-3724	124	10	firms	firm	NOUN
fsr-3724	124	11	with	with	ADP
fsr-3724	124	12	widely	widely	ADV
fsr-3724	124	13	-	-	PUNCT
fsr-3724	124	14	diffused	diffuse	VERB
fsr-3724	124	15	stockhold	stockhold	NOUN
fsr-3724	124	16	ing	ing	ADJ
fsr-3724	124	17	because	because	SCONJ
fsr-3724	124	18	public	public	ADJ
fsr-3724	124	19	policy	policy	NOUN
fsr-3724	124	20	has	have	AUX
fsr-3724	124	21	favored	favor	VERB
fsr-3724	124	22	stock	stock	NOUN
fsr-3724	124	23	market	market	NOUN
fsr-3724	124	24	liquidity	liquidity	NOUN
fsr-3724	124	25	over	over	ADP
fsr-3724	124	26	active	active	ADJ
fsr-3724	124	27	investing	investing	NOUN
fsr-3724	124	28	.	.	PUNCT
fsr-3724	125	1	and	and	CCONJ
fsr-3724	125	2	,	,	PUNCT
fsr-3724	125	3	the	the	DET
fsr-3724	125	4	benefits	benefit	NOUN
fsr-3724	125	5	of	of	ADP
fsr-3724	125	6	stock	stock	NOUN
fsr-3724	125	7	market	market	NOUN
fsr-3724	125	8	liquidity	liquidity	NOUN
fsr-3724	125	9	must	must	AUX
fsr-3724	125	10	be	be	AUX
fsr-3724	125	11	weighed	weigh	VERB
fsr-3724	125	12	against	against	ADP
fsr-3724	125	13	the	the	DET
fsr-3724	125	14	costs	cost	NOUN
fsr-3724	125	15	of	of	ADP
fsr-3724	125	16	impaired	impaired	ADJ
fsr-3724	125	17	corporate	corporate	ADJ
fsr-3724	125	18	governance	governance	NOUN
fsr-3724	125	19	.	.	PUNCT
fsr-3724	126	1	journal	journal	NOUN
fsr-3724	126	2	of	of	ADP
fsr-3724	126	3	financial	financial	ADJ
fsr-3724	126	4	economics	economic	NOUN
fsr-3724	126	5	,	,	PUNCT
fsr-3724	126	6	august	august	PROPN
fsr-3724	126	7	1993	1993	NUM
fsr-3724	126	8	,	,	PUNCT
fsr-3724	126	9	34	34	NUM
fsr-3724	126	10	(	(	PUNCT
fsr-3724	126	11	1	1	NUM
fsr-3724	126	12	):	):	PUNCT
fsr-3724	126	13	31	31	NUM
fsr-3724	126	14	-	-	SYM
fsr-3724	126	15	5	5	NUM
fsr-3724	126	16	1	1	NUM
fsr-3724	126	17	.	.	PUNCT
fsr-3724	127	1	(	(	PUNCT
fsr-3724	127	2	reprinted	reprint	VERB
fsr-3724	127	3	with	with	ADP
fsr-3724	127	4	permission	permission	NOUN
fsr-3724	127	5	of	of	ADP
fsr-3724	127	6	north	north	NOUN
fsr-3724	127	7	-	-	PUNCT
fsr-3724	127	8	holland	holland	PROPN
fsr-3724	127	9	publishing	publishing	PROPN
fsr-3724	127	10	company	company	NOUN
fsr-3724	127	11	.	.	PUNCT
fsr-3724	127	12	)	)	PUNCT
fsr-3724	128	1	modelsforindividualfinanclalmanagement	modelsforindividualfinanclalmanagement	VERB
fsr-3724	128	2	an	an	DET
fsr-3724	128	3	exploratory	exploratory	ADJ
fsr-3724	128	4	study	study	NOUN
fsr-3724	128	5	for	for	ADP
fsr-3724	128	6	a	a	DET
fsr-3724	128	7	model	model	NOUN
fsr-3724	128	8	of	of	ADP
fsr-3724	128	9	personal	personal	ADJ
fsr-3724	128	10	financial	financial	ADJ
fsr-3724	128	11	manage	manage	NOUN
fsr-3724	128	12	ment	ment	ADJ
fsr-3724	128	13	style	style	NOUN
fsr-3724	128	14	,	,	PUNCT
fsr-3724	128	15	by	by	ADP
fsr-3724	128	16	kathy	kathy	PROPN
fsr-3724	128	17	prochaska	prochaska	PROPN
fsr-3724	128	18	-	-	PUNCT
fsr-3724	128	19	cue	cue	NOUN
fsr-3724	128	20	.	.	PUNCT
fsr-3724	129	1	this	this	DET
fsr-3724	129	2	article	article	NOUN
fsr-3724	129	3	explores	explore	VERB
fsr-3724	129	4	:	:	PUNCT
fsr-3724	129	5	(	(	PUNCT
fsr-3724	129	6	a	a	X
fsr-3724	129	7	)	)	PUNCT
fsr-3724	129	8	the	the	DET
fsr-3724	129	9	initial	initial	ADJ
fsr-3724	129	10	exploratory	exploratory	ADJ
fsr-3724	129	11	development	development	NOUN
fsr-3724	129	12	of	of	ADP
fsr-3724	129	13	a	a	DET
fsr-3724	129	14	model	model	NOUN
fsr-3724	129	15	of	of	ADP
fsr-3724	129	16	personal	personal	ADJ
fsr-3724	129	17	financial	financial	ADJ
fsr-3724	129	18	management	management	NOUN
fsr-3724	129	19	style	style	NOUN
fsr-3724	129	20	drawing	draw	VERB
fsr-3724	129	21	from	from	ADP
fsr-3724	129	22	the	the	DET
fsr-3724	129	23	work	work	NOUN
fsr-3724	129	24	of	of	ADP
fsr-3724	129	25	mckenney	mckenney	PROPN
fsr-3724	129	26	and	and	CCONJ
fsr-3724	129	27	keen	keen	PROPN
fsr-3724	129	28	(	(	PUNCT
fsr-3724	129	29	1974	1974	NUM
fsr-3724	129	30	)	)	PUNCT
fsr-3724	129	31	;	;	PUNCT
fsr-3724	129	32	deacon	deacon	NOUN
fsr-3724	129	33	and	and	CCONJ
fsr-3724	129	34	firebaugh	firebaugh	ADJ
fsr-3724	129	35	(	(	PUNCT
fsr-3724	129	36	1988	1988	NUM
fsr-3724	129	37	)	)	PUNCT
fsr-3724	129	38	;	;	PUNCT
fsr-3724	129	39	gross	gross	ADJ
fsr-3724	129	40	,	,	PUNCT
fsr-3724	129	41	crandall	crandall	NOUN
fsr-3724	129	42	,	,	PUNCT
fsr-3724	129	43	and	and	CCONJ
fsr-3724	129	44	knoll	knoll	NOUN
fsr-3724	129	45	(	(	PUNCT
fsr-3724	129	46	1980	1980	NUM
fsr-3724	129	47	)	)	PUNCT
fsr-3724	129	48	;	;	PUNCT
fsr-3724	129	49	and	and	CCONJ
fsr-3724	129	50	rettig	rettig	NOUN
fsr-3724	129	51	(	(	PUNCT
fsr-3724	129	52	1987	1987	NUM
fsr-3724	129	53	)	)	PUNCT
fsr-3724	129	54	,	,	PUNCT
fsr-3724	129	55	and	and	CCONJ
fsr-3724	129	56	(	(	PUNCT
fsr-3724	129	57	b	b	X
fsr-3724	129	58	)	)	PUNCT
fsr-3724	129	59	the	the	DET
fsr-3724	129	60	initial	initial	ADJ
fsr-3724	129	61	development	development	NOUN
fsr-3724	129	62	of	of	ADP
fsr-3724	129	63	an	an	DET
fsr-3724	129	64	instrument	instrument	NOUN
fsr-3724	129	65	to	to	PART
fsr-3724	129	66	be	be	AUX
fsr-3724	129	67	used	use	VERB
fsr-3724	129	68	in	in	ADP
fsr-3724	129	69	measuring	measure	VERB
fsr-3724	129	70	the	the	DET
fsr-3724	129	71	proposed	propose	VERB
fsr-3724	129	72	model	model	NOUN
fsr-3724	129	73	of	of	ADP
fsr-3724	129	74	personal	personal	ADJ
fsr-3724	129	75	financial	financial	ADJ
fsr-3724	129	76	management	management	NOUN
fsr-3724	129	77	style	style	NOUN
fsr-3724	129	78	.	.	PUNCT
fsr-3724	130	1	responses	response	NOUN
fsr-3724	130	2	90	90	NUM
fsr-3724	130	3	f'inancialservicesreview,3(1	f'inancialservicesreview,3(1	NOUN
fsr-3724	130	4	)	)	PUNCT
fsr-3724	130	5	1993	1993	NUM
fsr-3724	130	6	of	of	ADP
fsr-3724	130	7	128	128	NUM
fsr-3724	130	8	adults	adult	NOUN
fsr-3724	130	9	were	be	AUX
fsr-3724	130	10	used	use	VERB
fsr-3724	130	11	to	to	PART
fsr-3724	130	12	test	test	VERB
fsr-3724	130	13	the	the	DET
fsr-3724	130	14	scales	scale	NOUN
fsr-3724	130	15	for	for	ADP
fsr-3724	130	16	the	the	DET
fsr-3724	130	17	hypothesized	hypothesized	ADJ
fsr-3724	130	18	instrument	instrument	NOUN
fsr-3724	130	19	for	for	ADP
fsr-3724	130	20	validity	validity	NOUN
fsr-3724	130	21	and	and	CCONJ
fsr-3724	130	22	reliability	reliability	NOUN
fsr-3724	130	23	using	use	VERB
fsr-3724	130	24	factor	factor	NOUN
fsr-3724	130	25	analysis	analysis	NOUN
fsr-3724	130	26	.	.	PUNCT
fsr-3724	131	1	results	result	NOUN
fsr-3724	131	2	included	include	VERB
fsr-3724	131	3	the	the	DET
fsr-3724	131	4	identification	identification	NOUN
fsr-3724	131	5	of	of	ADP
fsr-3724	131	6	14	14	NUM
fsr-3724	131	7	possible	possible	ADJ
fsr-3724	131	8	items	item	NOUN
fsr-3724	131	9	for	for	ADP
fsr-3724	131	10	the	the	DET
fsr-3724	131	11	analyzing	analyzing	NOUN
fsr-3724	131	12	scale	scale	NOUN
fsr-3724	131	13	,	,	PUNCT
fsr-3724	131	14	and	and	CCONJ
fsr-3724	131	15	eight	eight	NUM
fsr-3724	131	16	possible	possible	ADJ
fsr-3724	131	17	items	item	NOUN
fsr-3724	131	18	for	for	ADP
fsr-3724	131	19	the	the	DET
fsr-3724	131	20	holistic	holistic	ADJ
fsr-3724	131	21	scale	scale	NOUN
fsr-3724	131	22	.	.	PUNCT
fsr-3724	132	1	future	future	ADJ
fsr-3724	132	2	research	research	NOUN
fsr-3724	132	3	is	be	AUX
fsr-3724	132	4	needed	need	VERB
fsr-3724	132	5	for	for	ADP
fsr-3724	132	6	further	further	ADJ
fsr-3724	132	7	development	development	NOUN
fsr-3724	132	8	of	of	ADP
fsr-3724	132	9	both	both	PRON
fsr-3724	132	10	the	the	DET
fsr-3724	132	11	hypothesized	hypothesized	ADJ
fsr-3724	132	12	model	model	NOUN
fsr-3724	132	13	of	of	ADP
fsr-3724	132	14	personal	personal	ADJ
fsr-3724	132	15	financial	financial	ADJ
fsr-3724	132	16	management	management	NOUN
fsr-3724	132	17	style	style	NOUN
fsr-3724	132	18	and	and	CCONJ
fsr-3724	132	19	of	of	ADP
fsr-3724	132	20	the	the	DET
fsr-3724	132	21	scales	scale	NOUN
fsr-3724	132	22	for	for	ADP
fsr-3724	132	23	the	the	DET
fsr-3724	132	24	hypothesized	hypothesized	ADJ
fsr-3724	132	25	instrument	instrument	NOUN
fsr-3724	132	26	to	to	PART
fsr-3724	132	27	measure	measure	VERB
fsr-3724	132	28	personal	personal	ADJ
fsr-3724	132	29	financial	financial	ADJ
fsr-3724	132	30	management	management	NOUN
fsr-3724	132	31	style	style	NOUN
fsr-3724	132	32	.	.	PUNCT
fsr-3724	133	1	financial	financial	ADJ
fsr-3724	133	2	counseling	counseling	NOUN
fsr-3724	133	3	and	and	CCONJ
fsr-3724	133	4	pluming	pluming	NOUN
fsr-3724	133	5	,	,	PUNCT
fsr-3724	133	6	1993,4	1993,4	NUM
fsr-3724	133	7	:	:	PUNCT
fsr-3724	133	8	111	111	NUM
fsr-3724	133	9	-	-	SYM
fsr-3724	133	10	134	134	NUM
fsr-3724	133	11	.	.	PUNCT
fsr-3724	134	1	(	(	PUNCT
fsr-3724	134	2	reprinted	reprint	VERB
fsr-3724	134	3	with	with	ADP
fsr-3724	134	4	permission	permission	NOUN
fsr-3724	134	5	of	of	ADP
fsr-3724	134	6	financial	financial	ADJ
fsr-3724	134	7	counsel	counsel	NOUN
fsr-3724	134	8	ing	ing	NOUN
fsr-3724	134	9	and	and	CCONJ
fsr-3724	134	10	planning	planning	NOUN
fsr-3724	134	11	.	.	PUNCT
fsr-3724	134	12	)	)	PUNCT
fsr-3724	135	1	mutualjtijndperformance	mutualjtijndperformance	VERB
fsr-3724	135	2	the	the	DET
fsr-3724	135	3	performance	performance	NOUN
fsr-3724	135	4	of	of	ADP
fsr-3724	135	5	bond	bond	NOUN
fsr-3724	135	6	mutual	mutual	ADJ
fsr-3724	135	7	funds	fund	NOUN
fsr-3724	135	8	,	,	PUNCT
fsr-3724	135	9	by	by	ADP
fsr-3724	135	10	christopher	christopher	PROPN
fsr-3724	135	11	r.	r.	PROPN
fsr-3724	135	12	blake	blake	PROPN
fsr-3724	135	13	(	(	PUNCT
fsr-3724	135	14	fordham	fordham	PROPN
fsr-3724	135	15	university	university	PROPN
fsr-3724	135	16	)	)	PUNCT
fsr-3724	135	17	,	,	PUNCT
fsr-3724	135	18	edwin	edwin	PROPN
fsr-3724	135	19	j.	j.	PROPN
fsr-3724	135	20	elton	elton	PROPN
fsr-3724	135	21	and	and	CCONJ
fsr-3724	135	22	martin	martin	PROPN
fsr-3724	135	23	j.	j.	PROPN
fsr-3724	135	24	gruber	gruber	PROPN
fsr-3724	135	25	(	(	PUNCT
fsr-3724	135	26	new	new	PROPN
fsr-3724	135	27	york	york	PROPN
fsr-3724	135	28	university	university	PROPN
fsr-3724	135	29	)	)	PUNCT
fsr-3724	135	30	.	.	PUNCT
fsr-3724	136	1	using	use	VERB
fsr-3724	136	2	linear	linear	NOUN
fsr-3724	136	3	and	and	CCONJ
fsr-3724	136	4	nonlinear	nonlinear	ADJ
fsr-3724	136	5	models	model	NOUN
fsr-3724	136	6	,	,	PUNCT
fsr-3724	136	7	we	we	PRON
fsr-3724	136	8	examine	examine	VERB
fsr-3724	136	9	two	two	NUM
fsr-3724	136	10	samples	sample	NOUN
fsr-3724	136	11	of	of	ADP
fsr-3724	136	12	bond	bond	NOUN
fsr-3724	136	13	funds	fund	NOUN
fsr-3724	136	14	:	:	PUNCT
fsr-3724	136	15	one	one	NUM
fsr-3724	136	16	sample	sample	NOUN
fsr-3724	136	17	designed	design	VERB
fsr-3724	136	18	to	to	PART
fsr-3724	136	19	eliminate	eliminate	VERB
fsr-3724	136	20	survivorship	survivorship	NOUN
fsr-3724	136	21	bias	bias	NOUN
fsr-3724	136	22	,	,	PUNCT
fsr-3724	136	23	and	and	CCONJ
fsr-3724	136	24	a	a	DET
fsr-3724	136	25	second	second	ADJ
fsr-3724	136	26	much	much	ADV
fsr-3724	136	27	larger	large	ADJ
fsr-3724	136	28	sample	sample	NOUN
fsr-3724	136	29	.	.	PUNCT
fsr-3724	137	1	overall	overall	ADJ
fsr-3724	137	2	and	and	CCONJ
fsr-3724	137	3	for	for	ADP
fsr-3724	137	4	subcategories	subcategorie	NOUN
fsr-3724	137	5	of	of	ADP
fsr-3724	137	6	bond	bond	NOUN
fsr-3724	137	7	funds	fund	NOUN
fsr-3724	137	8	,	,	PUNCT
fsr-3724	137	9	we	we	PRON
fsr-3724	137	10	find	find	VERB
fsr-3724	137	11	that	that	SCONJ
fsr-3724	137	12	bond	bond	NOUN
fsr-3724	137	13	funds	fund	NOUN
fsr-3724	137	14	underperform	underperform	VERB
fsr-3724	137	15	relevant	relevant	ADJ
fsr-3724	137	16	indexes	index	NOUN
fsr-3724	137	17	post	post	NOUN
fsr-3724	137	18	-	-	NOUN
fsr-3724	137	19	expenses	expense	NOUN
fsr-3724	137	20	.	.	PUNCT
fsr-3724	138	1	our	our	PRON
fsr-3724	138	2	results	result	NOUN
fsr-3724	138	3	are	be	AUX
fsr-3724	138	4	robust	robust	ADJ
fsr-3724	138	5	across	across	ADP
fsr-3724	138	6	a	a	DET
fsr-3724	138	7	wide	wide	ADJ
fsr-3724	138	8	choice	choice	NOUN
fsr-3724	138	9	of	of	ADP
fsr-3724	138	10	models	model	NOUN
fsr-3724	138	11	.	.	PUNCT
fsr-3724	139	1	we	we	PRON
fsr-3724	139	2	find	find	VERB
fsr-3724	139	3	that	that	SCONJ
fsr-3724	139	4	,	,	PUNCT
fsr-3724	139	5	on	on	ADP
fsr-3724	139	6	average	average	ADJ
fsr-3724	139	7	,	,	PUNCT
fsr-3724	139	8	a	a	DET
fsr-3724	139	9	percentage	percentage	NOUN
fsr-3724	139	10	-	-	PUNCT
fsr-3724	139	11	point	point	NOUN
fsr-3724	139	12	increase	increase	NOUN
fsr-3724	139	13	in	in	ADP
fsr-3724	139	14	expenses	expense	NOUN
fsr-3724	139	15	leads	lead	VERB
fsr-3724	139	16	to	to	ADP
fsr-3724	139	17	a	a	DET
fsr-3724	139	18	percentage	percentage	NOUN
fsr-3724	139	19	-	-	PUNCT
fsr-3724	139	20	point	point	NOUN
fsr-3724	139	21	decrease	decrease	NOUN
fsr-3724	139	22	in	in	ADP
fsr-3724	139	23	performance	performance	NOUN
fsr-3724	139	24	.	.	PUNCT
fsr-3724	140	1	the	the	DET
fsr-3724	140	2	nonlinear	nonlinear	ADJ
fsr-3724	140	3	model	model	NOUN
fsr-3724	140	4	weights	weight	NOUN
fsr-3724	140	5	closely	closely	ADV
fsr-3724	140	6	match	match	VERB
fsr-3724	140	7	actual	actual	ADJ
fsr-3724	140	8	composition	composition	NOUN
fsr-3724	140	9	weights	weight	NOUN
fsr-3724	140	10	.	.	PUNCT
fsr-3724	141	1	we	we	PRON
fsr-3724	141	2	find	find	VERB
fsr-3724	141	3	no	no	DET
fsr-3724	141	4	evidence	evidence	NOUN
fsr-3724	141	5	of	of	ADP
fsr-3724	141	6	predictability	predictability	NOUN
fsr-3724	141	7	using	use	VERB
fsr-3724	141	8	past	past	ADJ
fsr-3724	141	9	performance	performance	NOUN
fsr-3724	141	10	to	to	PART
fsr-3724	141	11	predict	predict	VERB
fsr-3724	141	12	future	future	ADJ
fsr-3724	141	13	performance	performance	NOUN
fsr-3724	141	14	for	for	ADP
fsr-3724	141	15	our	our	PRON
fsr-3724	141	16	unbiased	unbiased	ADJ
fsr-3724	141	17	sample	sample	NOUN
fsr-3724	141	18	.	.	PUNCT
fsr-3724	142	1	journal	journal	PROPN
fsr-3724	142	2	ofbusiness	ofbusiness	PROPN
fsr-3724	142	3	,	,	PUNCT
fsr-3724	142	4	july	july	PROPN
fsr-3724	142	5	1993,66(3	1993,66(3	PROPN
fsr-3724	142	6	):	):	PUNCT
fsr-3724	142	7	371	371	NUM
fsr-3724	142	8	-	-	SYM
fsr-3724	142	9	403	403	NUM
fsr-3724	142	10	.	.	PUNCT
fsr-3724	143	1	(	(	PUNCT
fsr-3724	143	2	reprinted	reprint	VERB
fsr-3724	143	3	with	with	ADP
fsr-3724	143	4	permission	permission	NOUN
fsr-3724	143	5	of	of	ADP
fsr-3724	143	6	the	the	DET
fsr-3724	143	7	university	university	PROPN
fsr-3724	143	8	of	of	ADP
fsr-3724	143	9	chicago	chicago	PROPN
fsr-3724	143	10	press	press	NOUN
fsr-3724	143	11	.	.	PUNCT
fsr-3724	143	12	)	)	PUNCT
fsr-3724	144	1	the	the	DET
fsr-3724	144	2	investment	investment	NOUN
fsr-3724	144	3	performance	performance	NOUN
fsr-3724	144	4	of	of	ADP
fsr-3724	144	5	u.s	u.s	PROPN
fsr-3724	144	6	.	.	PROPN
fsr-3724	144	7	equity	equity	NOUN
fsr-3724	144	8	pension	pension	NOUN
fsr-3724	144	9	fund	fund	NOUN
fsr-3724	144	10	manag	manag	NOUN
fsr-3724	144	11	ers	er	NOUN
fsr-3724	144	12	:	:	PUNCT
fsr-3724	144	13	an	an	DET
fsr-3724	144	14	empirical	empirical	ADJ
fsr-3724	144	15	investigation	investigation	NOUN
fsr-3724	144	16	,	,	PUNCT
fsr-3724	144	17	by	by	ADP
fsr-3724	144	18	t.	t.	PROPN
fsr-3724	144	19	daniel	daniel	PROPN
fsr-3724	144	20	coggin	coggin	PROPN
fsr-3724	144	21	(	(	PUNCT
fsr-3724	144	22	virginia	virginia	PROPN
fsr-3724	144	23	retire	retire	VERB
fsr-3724	144	24	ment	ment	NOUN
fsr-3724	144	25	system	system	PROPN
fsr-3724	144	26	)	)	PUNCT
fsr-3724	144	27	,	,	PUNCT
fsr-3724	144	28	frank	frank	PROPN
fsr-3724	144	29	j.	j.	PROPN
fsr-3724	144	30	fabozzi	fabozzi	PROPN
fsr-3724	144	31	(	(	PUNCT
fsr-3724	144	32	fabozzi	fabozzi	NOUN
fsr-3724	144	33	and	and	CCONJ
fsr-3724	144	34	associates	associate	NOUN
fsr-3724	144	35	)	)	PUNCT
fsr-3724	144	36	,	,	PUNCT
fsr-3724	144	37	and	and	CCONJ
fsr-3724	144	38	shatiqur	shatiqur	PROPN
fsr-3724	144	39	rahman	rahman	PROPN
fsr-3724	144	40	(	(	PUNCT
fsr-3724	144	41	portland	portland	PROPN
fsr-3724	144	42	state	state	PROPN
fsr-3724	144	43	university	university	PROPN
fsr-3724	144	44	)	)	PUNCT
fsr-3724	144	45	.	.	PUNCT
fsr-3724	145	1	this	this	DET
fsr-3724	145	2	paper	paper	NOUN
fsr-3724	145	3	presents	present	VERB
fsr-3724	145	4	an	an	DET
fsr-3724	145	5	empirical	empirical	ADJ
fsr-3724	145	6	examination	examination	NOUN
fsr-3724	145	7	of	of	ADP
fsr-3724	145	8	the	the	DET
fsr-3724	145	9	selectivity	selectivity	NOUN
fsr-3724	145	10	and	and	CCONJ
fsr-3724	145	11	market	market	NOUN
fsr-3724	145	12	timing	timing	NOUN
fsr-3724	145	13	performance	performance	NOUN
fsr-3724	145	14	of	of	ADP
fsr-3724	145	15	a	a	DET
fsr-3724	145	16	sample	sample	NOUN
fsr-3724	145	17	of	of	ADP
fsr-3724	145	18	u.s	u.s	PROPN
fsr-3724	145	19	.	.	PROPN
fsr-3724	145	20	equity	equity	NOUN
fsr-3724	145	21	pension	pension	NOUN
fsr-3724	145	22	fund	fund	NOUN
fsr-3724	145	23	managers	manager	NOUN
fsr-3724	145	24	.	.	PUNCT
fsr-3724	146	1	regardless	regardless	ADV
fsr-3724	146	2	of	of	ADP
fsr-3724	146	3	the	the	DET
fsr-3724	146	4	choice	choice	NOUN
fsr-3724	146	5	of	of	ADP
fsr-3724	146	6	benchmark	benchmark	NOUN
fsr-3724	146	7	portfolio	portfolio	NOUN
fsr-3724	146	8	or	or	CCONJ
fsr-3724	146	9	estimation	estimation	NOUN
fsr-3724	146	10	model	model	NOUN
fsr-3724	146	11	,	,	PUNCT
fsr-3724	146	12	the	the	DET
fsr-3724	146	13	average	average	ADJ
fsr-3724	146	14	selectivity	selectivity	NOUN
fsr-3724	146	15	measure	measure	NOUN
fsr-3724	146	16	is	be	AUX
fsr-3724	146	17	positive	positive	ADJ
fsr-3724	146	18	and	and	CCONJ
fsr-3724	146	19	the	the	DET
fsr-3724	146	20	average	average	ADJ
fsr-3724	146	21	timing	timing	NOUN
fsr-3724	146	22	measure	measure	NOUN
fsr-3724	146	23	is	be	AUX
fsr-3724	146	24	negative	negative	ADJ
fsr-3724	146	25	.	.	PUNCT
fsr-3724	147	1	however	however	ADV
fsr-3724	147	2	both	both	PRON
fsr-3724	147	3	selectivity	selectivity	NOUN
fsr-3724	147	4	and	and	CCONJ
fsr-3724	147	5	timing	timing	NOUN
fsr-3724	147	6	appear	appear	VERB
fsr-3724	147	7	to	to	PART
fsr-3724	147	8	be	be	AUX
fsr-3724	147	9	somewhat	somewhat	ADV
fsr-3724	147	10	sensitive	sensitive	ADJ
fsr-3724	147	11	to	to	ADP
fsr-3724	147	12	the	the	DET
fsr-3724	147	13	choice	choice	NOUN
fsr-3724	147	14	of	of	ADP
fsr-3724	147	15	a	a	DET
fsr-3724	147	16	benchmark	benchmark	NOUN
fsr-3724	147	17	when	when	SCONJ
fsr-3724	147	18	managers	manager	NOUN
fsr-3724	147	19	are	be	AUX
fsr-3724	147	20	classified	classify	VERB
fsr-3724	147	21	by	by	ADP
fsr-3724	147	22	investment	investment	NOUN
fsr-3724	147	23	style	style	NOUN
fsr-3724	147	24	.	.	PUNCT
fsr-3724	148	1	me&analysis	me&analysis	NOUN
fsr-3724	148	2	revealed	reveal	VERB
fsr-3724	148	3	some	some	DET
fsr-3724	148	4	real	real	ADJ
fsr-3724	148	5	abstracts	abstract	NOUN
fsr-3724	148	6	of	of	ADP
fsr-3724	148	7	artkles	artkle	NOUN
fsr-3724	148	8	on	on	ADP
fsr-3724	148	9	individual	individual	ADJ
fsr-3724	148	10	financial	financial	ADJ
fsr-3724	148	11	management	management	NOUN
fsr-3724	148	12	91	91	NUM
fsr-3724	148	13	variation	variation	NOUN
fsr-3724	148	14	around	around	ADP
fsr-3724	148	15	the	the	DET
fsr-3724	148	16	mean	mean	ADJ
fsr-3724	148	17	values	value	NOUN
fsr-3724	148	18	for	for	ADP
fsr-3724	148	19	each	each	DET
fsr-3724	148	20	measure	measure	NOUN
fsr-3724	148	21	.	.	PUNCT
fsr-3724	149	1	the	the	DET
fsr-3724	149	2	80	80	NUM
fsr-3724	149	3	%	%	NOUN
fsr-3724	149	4	probability	probability	NOUN
fsr-3724	149	5	intervals	interval	NOUN
fsr-3724	149	6	for	for	ADP
fsr-3724	149	7	selectivity	selectivity	NOUN
fsr-3724	149	8	revealed	reveal	VERB
fsr-3724	149	9	that	that	SCONJ
fsr-3724	149	10	the	the	DET
fsr-3724	149	11	best	good	ADJ
fsr-3724	149	12	managers	manager	NOUN
fsr-3724	149	13	produced	produce	VERB
fsr-3724	149	14	substantial	substantial	ADJ
fsr-3724	149	15	risk	risk	NOUN
fsr-3724	149	16	-	-	PUNCT
fsr-3724	149	17	adjusted	adjust	VERB
fsr-3724	149	18	excess	excess	ADJ
fsr-3724	149	19	returns	return	NOUN
fsr-3724	149	20	.	.	PUNCT
fsr-3724	150	1	we	we	PRON
fsr-3724	150	2	also	also	ADV
fsr-3724	150	3	found	find	VERB
fsr-3724	150	4	a	a	DET
fsr-3724	150	5	negative	negative	ADJ
fsr-3724	150	6	correlation	correlation	NOUN
fsr-3724	150	7	between	between	ADP
fsr-3724	150	8	selectivity	selectivity	NOUN
fsr-3724	150	9	and	and	CCONJ
fsr-3724	150	10	timing	timing	NOUN
fsr-3724	150	11	,	,	PUNCT
fsr-3724	150	12	but	but	CCONJ
fsr-3724	150	13	we	we	PRON
fsr-3724	150	14	argue	argue	VERB
fsr-3724	150	15	that	that	SCONJ
fsr-3724	150	16	the	the	DET
fsr-3724	150	17	observed	observed	ADJ
fsr-3724	150	18	negative	negative	ADJ
fsr-3724	150	19	correlation	correlation	NOUN
fsr-3724	150	20	in	in	ADP
fsr-3724	150	21	our	our	PRON
fsr-3724	150	22	data	datum	NOUN
fsr-3724	150	23	is	be	AUX
fsr-3724	150	24	largely	largely	ADV
fsr-3724	150	25	an	an	DET
fsr-3724	150	26	artifact	artifact	NOUN
fsr-3724	150	27	of	of	ADP
fsr-3724	150	28	negatively	negatively	ADV
fsr-3724	150	29	correlated	correlate	VERB
fsr-3724	150	30	sampling	sample	VERB
fsr-3724	150	31	errors	error	NOUN
fsr-3724	150	32	for	for	ADP
fsr-3724	150	33	the	the	DET
fsr-3724	150	34	two	two	NUM
fsr-3724	150	35	estimates	estimate	NOUN
fsr-3724	150	36	.	.	PUNCT
fsr-3724	151	1	the	the	DET
fsr-3724	151	2	journal	journal	PROPN
fsr-3724	151	3	of	of	ADP
fsr-3724	151	4	finance	finance	NOUN
fsr-3724	151	5	,	,	PUNCT
fsr-3724	151	6	july	july	PROPN
fsr-3724	151	7	1993,48(3	1993,48(3	PROPN
fsr-3724	151	8	):	):	PUNCT
fsr-3724	151	9	1039	1039	NUM
fsr-3724	151	10	-	-	SYM
fsr-3724	151	11	1055	1055	NUM
fsr-3724	151	12	.	.	PUNCT
fsr-3724	152	1	(	(	PUNCT
fsr-3724	152	2	reprinted	reprint	VERB
fsr-3724	152	3	with	with	ADP
fsr-3724	152	4	permission	permission	NOUN
fsr-3724	152	5	of	of	ADP
fsr-3724	152	6	the	the	DET
fsr-3724	152	7	journal	journal	NOUN
fsr-3724	152	8	of	of	ADP
fsr-3724	152	9	finance	finance	NOUN
fsr-3724	152	10	)	)	PUNCT
fsr-3724	152	11	.	.	PUNCT
fsr-3724	153	1	do	do	AUX
fsr-3724	153	2	more	more	ADJ
fsr-3724	153	3	risk	risk	NOUN
fsr-3724	153	4	-	-	PUNCT
fsr-3724	153	5	averse	averse	ADJ
fsr-3724	153	6	investors	investor	NOUN
fsr-3724	153	7	have	have	VERB
fsr-3724	153	8	lower	low	ADJ
fsr-3724	153	9	net	net	ADJ
fsr-3724	153	10	worth	worth	NOUN
fsr-3724	153	11	and	and	CCONJ
fsr-3724	153	12	in	in	ADP
fsr-3724	153	13	come	come	VERB
fsr-3724	153	14	?	?	PUNCT
fsr-3724	154	1	by	by	ADP
fsr-3724	154	2	thomas	thomas	PROPN
fsr-3724	154	3	h.	h.	PROPN
fsr-3724	154	4	mcinish	mcinish	PROPN
fsr-3724	154	5	(	(	PUNCT
fsr-3724	154	6	memphis	memphis	PROPN
fsr-3724	154	7	state	state	PROPN
fsr-3724	154	8	university	university	PROPN
fsr-3724	154	9	)	)	PUNCT
fsr-3724	154	10	,	,	PUNCT
fsr-3724	154	11	sridhar	sridhar	PROPN
fsr-3724	154	12	n.	n.	PROPN
fsr-3724	154	13	ramaswami	ramaswami	NOUN
fsr-3724	154	14	(	(	PUNCT
fsr-3724	154	15	iowa	iowa	PROPN
fsr-3724	154	16	state	state	PROPN
fsr-3724	154	17	university	university	PROPN
fsr-3724	154	18	)	)	PUNCT
fsr-3724	154	19	,	,	PUNCT
fsr-3724	154	20	and	and	CCONJ
fsr-3724	154	21	rajendra	rajendra	PROPN
fsr-3724	154	22	k.	k.	PROPN
fsr-3724	154	23	srivastava	srivastava	PROPN
fsr-3724	154	24	(	(	PUNCT
fsr-3724	154	25	uni	uni	INTJ
fsr-3724	154	26	versity	versity	NOUN
fsr-3724	154	27	of	of	ADP
fsr-3724	154	28	texas	texas	PROPN
fsr-3724	154	29	,	,	PUNCT
fsr-3724	154	30	austin	austin	PROPN
fsr-3724	154	31	)	)	PUNCT
fsr-3724	154	32	.	.	PUNCT
fsr-3724	155	1	this	this	DET
fsr-3724	155	2	study	study	NOUN
fsr-3724	155	3	examines	examine	VERB
fsr-3724	155	4	the	the	DET
fsr-3724	155	5	relationship	relationship	NOUN
fsr-3724	155	6	between	between	ADP
fsr-3724	155	7	attitude	attitude	NOUN
fsr-3724	155	8	toward	toward	ADP
fsr-3724	155	9	risk	risk	NOUN
fsr-3724	155	10	and	and	CCONJ
fsr-3724	155	11	both	both	DET
fsr-3724	155	12	net	net	ADJ
fsr-3724	155	13	worth	worth	NOUN
fsr-3724	155	14	and	and	CCONJ
fsr-3724	155	15	income	income	NOUN
fsr-3724	155	16	.	.	PUNCT
fsr-3724	156	1	the	the	DET
fsr-3724	156	2	data	datum	NOUN
fsr-3724	156	3	are	be	AUX
fsr-3724	156	4	obtained	obtain	VERB
fsr-3724	156	5	from	from	ADP
fsr-3724	156	6	a	a	DET
fsr-3724	156	7	financial	financial	ADJ
fsr-3724	156	8	diary	diary	NOUN
fsr-3724	156	9	kept	keep	VERB
fsr-3724	156	10	by	by	ADP
fsr-3724	156	11	a	a	DET
fsr-3724	156	12	national	national	ADJ
fsr-3724	156	13	,	,	PUNCT
fsr-3724	156	14	scientifically	scientifically	ADV
fsr-3724	156	15	selected	select	VERB
fsr-3724	156	16	sample	sample	NOUN
fsr-3724	156	17	of	of	ADP
fsr-3724	156	18	more	more	ADJ
fsr-3724	156	19	than	than	ADP
fsr-3724	156	20	3000	3000	NUM
fsr-3724	156	21	households	household	NOUN
fsr-3724	156	22	.	.	PUNCT
fsr-3724	157	1	results	result	NOUN
fsr-3724	157	2	show	show	VERB
fsr-3724	157	3	that	that	SCONJ
fsr-3724	157	4	both	both	DET
fsr-3724	157	5	net	net	ADJ
fsr-3724	157	6	worth	worth	NOUN
fsr-3724	157	7	and	and	CCONJ
fsr-3724	157	8	income	income	NOUN
fsr-3724	157	9	are	be	AUX
fsr-3724	157	10	negatively	negatively	ADV
fsr-3724	157	11	related	relate	VERB
fsr-3724	157	12	to	to	PART
fsr-3724	157	13	risk	risk	VERB
fsr-3724	157	14	aversion	aversion	NOUN
fsr-3724	157	15	.	.	PUNCT
fsr-3724	158	1	the	the	DET
fsr-3724	158	2	financial	financial	PROPN
fsr-3724	158	3	review	review	PROPN
fsr-3724	158	4	,	,	PUNCT
fsr-3724	158	5	february	february	PROPN
fsr-3724	158	6	1993	1993	NUM
fsr-3724	158	7	,	,	PUNCT
fsr-3724	158	8	28(l	28(l	NUM
fsr-3724	158	9	):	):	PUNCT
fsr-3724	158	10	91	91	NUM
fsr-3724	158	11	-	-	SYM
fsr-3724	158	12	106	106	NUM
fsr-3724	158	13	.	.	PUNCT
fsr-3724	159	1	(	(	PUNCT
fsr-3724	159	2	reprinted	reprint	VERB
fsr-3724	159	3	with	with	ADP
fsr-3724	159	4	permission	permission	NOUN
fsr-3724	159	5	of	of	ADP
fsr-3724	159	6	the	the	DET
fsr-3724	159	7	financial	financial	ADJ
fsr-3724	159	8	re	re	NOUN
fsr-3724	159	9	view	view	NOUN
fsr-3724	159	10	.	.	PUNCT
fsr-3724	159	11	)	)	PUNCT
fsr-3724	160	1	taxation	taxation	NOUN
fsr-3724	160	2	tax	tax	NOUN
fsr-3724	160	3	schedule	schedule	NOUN
fsr-3724	160	4	changes	change	NOUN
fsr-3724	160	5	and	and	CCONJ
fsr-3724	160	6	discount	discount	NOUN
fsr-3724	160	7	bond	bond	NOUN
fsr-3724	160	8	prices	price	NOUN
fsr-3724	160	9	,	,	PUNCT
fsr-3724	160	10	by	by	ADP
fsr-3724	160	11	ricardo	ricardo	PROPN
fsr-3724	160	12	j.	j.	PROPN
fsr-3724	160	13	rodriguez	rodriguez	PROPN
fsr-3724	160	14	(	(	PUNCT
fsr-3724	160	15	university	university	PROPN
fsr-3724	160	16	of	of	ADP
fsr-3724	160	17	miami	miami	PROPN
fsr-3724	160	18	)	)	PUNCT
fsr-3724	160	19	.	.	PUNCT
fsr-3724	161	1	research	research	NOUN
fsr-3724	161	2	on	on	ADP
fsr-3724	161	3	the	the	DET
fsr-3724	161	4	impact	impact	NOUN
fsr-3724	161	5	of	of	ADP
fsr-3724	161	6	marginal	marginal	ADJ
fsr-3724	161	7	tax	tax	NOUN
fsr-3724	161	8	changes	change	NOUN
fsr-3724	161	9	on	on	ADP
fsr-3724	161	10	bondholder	bondholder	NOUN
fsr-3724	161	11	wealth	wealth	NOUN
fsr-3724	161	12	focuses	focus	VERB
fsr-3724	161	13	on	on	ADP
fsr-3724	161	14	changes	change	NOUN
fsr-3724	161	15	along	along	ADP
fsr-3724	161	16	a	a	DET
fsr-3724	161	17	given	give	VERB
fsr-3724	161	18	tax	tax	NOUN
fsr-3724	161	19	schedule	schedule	NOUN
fsr-3724	161	20	.	.	PUNCT
fsr-3724	162	1	in	in	ADP
fsr-3724	162	2	this	this	DET
fsr-3724	162	3	paper	paper	NOUN
fsr-3724	162	4	the	the	DET
fsr-3724	162	5	valuation	valuation	NOUN
fsr-3724	162	6	consequences	consequence	NOUN
fsr-3724	162	7	of	of	ADP
fsr-3724	162	8	changing	change	VERB
fsr-3724	162	9	the	the	DET
fsr-3724	162	10	tax	tax	NOUN
fsr-3724	162	11	schedule	schedule	NOUN
fsr-3724	162	12	are	be	AUX
fsr-3724	162	13	analyzed	analyze	VERB
fsr-3724	162	14	.	.	PUNCT
fsr-3724	163	1	although	although	SCONJ
fsr-3724	163	2	previous	previous	ADJ
fsr-3724	163	3	researchers	researcher	NOUN
fsr-3724	163	4	show	show	VERB
fsr-3724	163	5	that	that	SCONJ
fsr-3724	163	6	the	the	DET
fsr-3724	163	7	price	price	NOUN
fsr-3724	163	8	of	of	ADP
fsr-3724	163	9	all	all	DET
fsr-3724	163	10	discount	discount	NOUN
fsr-3724	163	11	bonds	bond	NOUN
fsr-3724	163	12	fall	fall	VERB
fsr-3724	163	13	if	if	SCONJ
fsr-3724	163	14	the	the	DET
fsr-3724	163	15	marginal	marginal	ADJ
fsr-3724	163	16	ordinary	ordinary	ADJ
fsr-3724	163	17	income	income	NOUN
fsr-3724	163	18	tax	tax	NOUN
fsr-3724	163	19	rate	rate	NOUN
fsr-3724	163	20	increases	increase	NOUN
fsr-3724	163	21	along	along	ADP
fsr-3724	163	22	a	a	DET
fsr-3724	163	23	tax	tax	NOUN
fsr-3724	163	24	schedule	schedule	NOUN
fsr-3724	163	25	,	,	PUNCT
fsr-3724	163	26	it	it	PRON
fsr-3724	163	27	is	be	AUX
fsr-3724	163	28	found	find	VERB
fsr-3724	163	29	that	that	SCONJ
fsr-3724	163	30	this	this	DET
fsr-3724	163	31	result	result	NOUN
fsr-3724	163	32	holds	hold	VERB
fsr-3724	163	33	only	only	ADV
fsr-3724	163	34	under	under	ADP
fsr-3724	163	35	specific	specific	ADJ
fsr-3724	163	36	conditions	condition	NOUN
fsr-3724	163	37	when	when	SCONJ
fsr-3724	163	38	the	the	DET
fsr-3724	163	39	tax	tax	NOUN
fsr-3724	163	40	schedule	schedule	NOUN
fsr-3724	163	41	changes	change	NOUN
fsr-3724	163	42	.	.	PUNCT
fsr-3724	164	1	various	various	ADJ
fsr-3724	164	2	comparative	comparative	ADJ
fsr-3724	164	3	statistics	statistic	NOUN
fsr-3724	164	4	are	be	AUX
fsr-3724	164	5	discussed	discuss	VERB
fsr-3724	164	6	.	.	PUNCT
fsr-3724	165	1	the	the	DET
fsr-3724	165	2	journal	journal	NOUN
fsr-3724	165	3	of	of	ADP
fsr-3724	165	4	financial	financial	ADJ
fsr-3724	165	5	research	research	NOUN
fsr-3724	165	6	,	,	PUNCT
fsr-3724	165	7	fall	fall	NOUN
fsr-3724	165	8	1991,14(3	1991,14(3	NUM
fsr-3724	165	9	):	):	PUNCT
fsr-3724	165	10	249	249	NUM
fsr-3724	165	11	-	-	SYM
fsr-3724	165	12	254	254	NUM
fsr-3724	165	13	.	.	PUNCT
fsr-3724	166	1	(	(	PUNCT
fsr-3724	166	2	reprinted	reprint	VERB
fsr-3724	166	3	with	with	ADP
fsr-3724	166	4	permis	permis	NOUN
fsr-3724	166	5	sion	sion	NOUN
fsr-3724	166	6	of	of	ADP
fsr-3724	166	7	the	the	DET
fsr-3724	166	8	journal	journal	NOUN
fsr-3724	166	9	of	of	ADP
fsr-3724	166	10	financial	financial	ADJ
fsr-3724	166	11	research	research	NOUN
fsr-3724	166	12	.	.	PUNCT
fsr-3724	166	13	)	)	PUNCT
fsr-3724	167	1	92	92	NUM
fsr-3724	167	2	financial	financial	ADJ
fsr-3724	167	3	services	service	NOUN
fsr-3724	167	4	review	review	NOUN
fsr-3724	167	5	,	,	PUNCT
fsr-3724	167	6	3(l	3(l	NUM
fsr-3724	167	7	)	)	PUNCT
fsr-3724	167	8	1993	1993	NUM
fsr-3724	167	9	an	an	DET
fsr-3724	167	10	ex	ex	X
fsr-3724	167	11	~	~	PROPN
fsr-3724	167	12	ination	ination	NOUN
fsr-3724	167	13	of	of	ADP
fsr-3724	167	14	tax	tax	NOUN
fsr-3724	167	15	portioner	portioner	NOUN
fsr-3724	167	16	decisions	decision	NOUN
fsr-3724	167	17	:	:	PUNCT
fsr-3724	167	18	the	the	DET
fsr-3724	167	19	role	role	NOUN
fsr-3724	167	20	of	of	ADP
fsr-3724	167	21	preparer	preparer	NOUN
fsr-3724	167	22	sanctions	sanction	NOUN
fsr-3724	167	23	and	and	CCONJ
fsr-3724	167	24	framing	frame	VERB
fsr-3724	167	25	effects	effect	NOUN
fsr-3724	167	26	associate	associate	NOUN
fsr-3724	167	27	-	-	PUNCT
fsr-3724	167	28	d	d	NOUN
fsr-3724	167	29	with	with	ADP
fsr-3724	167	30	client	client	NOUN
fsr-3724	167	31	condition	condition	NOUN
fsr-3724	167	32	,	,	PUNCT
fsr-3724	167	33	by	by	ADP
fsr-3724	167	34	kaye	kaye	PROPN
fsr-3724	167	35	j.	j.	PROPN
fsr-3724	167	36	newberry	newberry	PROPN
fsr-3724	167	37	,	,	PUNCT
fsr-3724	167	38	philip	philip	PROPN
fsr-3724	167	39	m.j	m.j	PROPN
fsr-3724	167	40	.	.	PROPN
fsr-3724	167	41	reekers	reeker	NOUN
fsr-3724	167	42	and	and	CCONJ
fsr-3724	167	43	robert	robert	PROPN
fsr-3724	167	44	w.	w.	PROPN
fsr-3724	167	45	wyndelts	wyndelts	PROPN
fsr-3724	167	46	(	(	PUNCT
fsr-3724	167	47	ari	ari	PROPN
fsr-3724	167	48	zona	zona	PROPN
fsr-3724	167	49	state	state	PROPN
fsr-3724	167	50	university	university	PROPN
fsr-3724	167	51	)	)	PUNCT
fsr-3724	167	52	.	.	PUNCT
fsr-3724	168	1	tax	tax	NOUN
fsr-3724	168	2	practitioners	practitioner	NOUN
fsr-3724	168	3	play	play	VERB
fsr-3724	168	4	an	an	DET
fsr-3724	168	5	impo	impo	NOUN
fsr-3724	168	6	~	~	SYM
fsr-3724	168	7	ant	ant	ADJ
fsr-3724	168	8	role	role	NOUN
fsr-3724	168	9	in	in	ADP
fsr-3724	168	10	the	the	DET
fsr-3724	168	11	vohmtary	vohmtary	NOUN
fsr-3724	168	12	compliance	compliance	NOUN
fsr-3724	168	13	system	system	NOUN
fsr-3724	168	14	.	.	PUNCT
fsr-3724	169	1	not	not	PART
fsr-3724	169	2	only	only	ADV
fsr-3724	169	3	do	do	AUX
fsr-3724	169	4	professionally	professionally	ADV
fsr-3724	169	5	prepared	prepare	VERB
fsr-3724	169	6	returns	return	NOUN
fsr-3724	169	7	account	account	VERB
fsr-3724	169	8	for	for	ADP
fsr-3724	169	9	a	a	DET
fsr-3724	169	10	significant	significant	ADJ
fsr-3724	169	11	percentage	percentage	NOUN
fsr-3724	169	12	of	of	ADP
fsr-3724	169	13	the	the	DET
fsr-3724	169	14	tax	tax	NOUN
fsr-3724	169	15	returns	return	NOUN
fsr-3724	169	16	filed	file	VERB
fsr-3724	169	17	in	in	ADP
fsr-3724	169	18	the	the	DET
fsr-3724	169	19	u.s	u.s	PROPN
fsr-3724	169	20	.	.	PROPN
fsr-3724	169	21	,	,	PUNCT
fsr-3724	169	22	but	but	CCONJ
fsr-3724	169	23	empirical	empirical	ADJ
fsr-3724	169	24	evidence	evidence	NOUN
fsr-3724	169	25	suggests	suggest	VERB
fsr-3724	169	26	that	that	SCONJ
fsr-3724	169	27	practitioners	practitioner	NOUN
fsr-3724	169	28	help	help	VERB
fsr-3724	169	29	taxpayers	taxpayer	NOUN
fsr-3724	169	30	lower	lower	VERB
fsr-3724	169	31	their	their	PRON
fsr-3724	169	32	tax	tax	NOUN
fsr-3724	169	33	liabilities	liability	NOUN
fsr-3724	169	34	by	by	ADP
fsr-3724	169	35	taking	take	VERB
fsr-3724	169	36	advantage	advantage	NOUN
fsr-3724	169	37	of	of	ADP
fsr-3724	169	38	ambiguous	ambiguous	ADJ
fsr-3724	169	39	features	feature	NOUN
fsr-3724	169	40	of	of	ADP
fsr-3724	169	41	the	the	DET
fsr-3724	169	42	tax	tax	NOUN
fsr-3724	169	43	law	law	NOUN
fsr-3724	169	44	.	.	PUNCT
fsr-3724	170	1	this	this	DET
fsr-3724	170	2	study	study	NOUN
fsr-3724	170	3	investigates	investigate	VERB
fsr-3724	170	4	whether	whether	SCONJ
fsr-3724	170	5	selected	select	VERB
fsr-3724	170	6	factors	factor	NOUN
fsr-3724	170	7	influence	influence	VERB
fsr-3724	170	8	the	the	DET
fsr-3724	170	9	decisions	decision	NOUN
fsr-3724	170	10	made	make	VERB
fsr-3724	170	11	by	by	ADP
fsr-3724	170	12	professional	professional	ADJ
fsr-3724	170	13	tax	tax	NOUN
fsr-3724	170	14	preparers	preparer	NOUN
fsr-3724	170	15	.	.	PUNCT
fsr-3724	171	1	the	the	DET
fsr-3724	171	2	subjects	subject	NOUN
fsr-3724	171	3	include	include	VERB
fsr-3724	171	4	107	107	NUM
fsr-3724	171	5	experienced	experienced	ADJ
fsr-3724	171	6	tax	tax	NOUN
fsr-3724	171	7	practitioners	practitioner	NOUN
fsr-3724	171	8	who	who	PRON
fsr-3724	171	9	are	be	AUX
fsr-3724	171	10	certified	certify	VERB
fsr-3724	171	11	public	public	ADJ
fsr-3724	171	12	accountants	accountant	NOUN
fsr-3724	171	13	.	.	PUNCT
fsr-3724	172	1	the	the	DET
fsr-3724	172	2	results	result	NOUN
fsr-3724	172	3	reflect	reflect	VERB
fsr-3724	172	4	that	that	SCONJ
fsr-3724	172	5	there	there	PRON
fsr-3724	172	6	is	be	VERB
fsr-3724	172	7	a	a	DET
fsr-3724	172	8	significantly	significantly	ADV
fsr-3724	172	9	greater	great	ADJ
fsr-3724	172	10	likelihood	likelihood	NOUN
fsr-3724	172	11	that	that	SCONJ
fsr-3724	172	12	the	the	DET
fsr-3724	172	13	tax	tax	NOUN
fsr-3724	172	14	practitioners	practitioner	NOUN
fsr-3724	172	15	would	would	AUX
fsr-3724	172	16	sign	sign	VERB
fsr-3724	172	17	tax	tax	NOUN
fsr-3724	172	18	returns	return	NOUN
fsr-3724	172	19	containing	contain	VERB
fsr-3724	172	20	a	a	DET
fsr-3724	172	21	large	large	ADJ
fsr-3724	172	22	deduction	deduction	NOUN
fsr-3724	172	23	associated	associate	VERB
fsr-3724	172	24	with	with	ADP
fsr-3724	172	25	an	an	DET
fsr-3724	172	26	ambiguous	ambiguous	ADJ
fsr-3724	172	27	tax	tax	NOUN
fsr-3724	172	28	issue	issue	NOUN
fsr-3724	172	29	if	if	SCONJ
fsr-3724	172	30	(	(	PUNCT
fsr-3724	172	31	1	1	X
fsr-3724	172	32	)	)	PUNCT
fsr-3724	172	33	the	the	DET
fsr-3724	172	34	signing	signing	NOUN
fsr-3724	172	35	decision	decision	NOUN
fsr-3724	172	36	is	be	AUX
fsr-3724	172	37	made	make	VERB
fsr-3724	172	38	in	in	ADP
fsr-3724	172	39	relation	relation	NOUN
fsr-3724	172	40	to	to	ADP
fsr-3724	172	41	an	an	DET
fsr-3724	172	42	existing	exist	VERB
fsr-3724	172	43	client	client	NOUN
fsr-3724	172	44	(	(	PUNCT
fsr-3724	172	45	a	a	DET
fsr-3724	172	46	loss	loss	NOUN
fsr-3724	172	47	decision	decision	NOUN
fsr-3724	172	48	frame	frame	NOUN
fsr-3724	172	49	in	in	ADP
fsr-3724	172	50	the	the	DET
fsr-3724	172	51	context	context	NOUN
fsr-3724	172	52	of	of	ADP
fsr-3724	172	53	the	the	DET
fsr-3724	172	54	study	study	NOUN
fsr-3724	172	55	)	)	PUNCT
fsr-3724	172	56	or	or	CCONJ
fsr-3724	172	57	(	(	PUNCT
fsr-3724	172	58	2	2	NUM
fsr-3724	172	59	)	)	PUNCT
fsr-3724	172	60	tax	tax	NOUN
fsr-3724	172	61	preparer	preparer	NOUN
fsr-3724	172	62	penalties	penalty	NOUN
fsr-3724	172	63	are	be	AUX
fsr-3724	172	64	co	co	VERB
fsr-3724	172	65	~	~	NOUN
fsr-3724	172	66	unicated	unicate	VERB
fsr-3724	172	67	with	with	ADP
fsr-3724	172	68	high	high	ADJ
fsr-3724	172	69	enforcement	enforcement	NOUN
fsr-3724	172	70	intent	intent	NOUN
fsr-3724	172	71	.	.	PUNCT
fsr-3724	173	1	jou	jou	ADP
fsr-3724	173	2	~	~	NOUN
fsr-3724	173	3	z	z	NOUN
fsr-3724	173	4	ofeconomic	ofeconomic	ADJ
fsr-3724	173	5	psychozugy	psychozugy	NOUN
fsr-3724	173	6	,	,	PUNCT
fsr-3724	173	7	june	june	PROPN
fsr-3724	173	8	1993	1993	NUM
fsr-3724	173	9	,	,	PUNCT
fsr-3724	173	10	14(2	14(2	NUM
fsr-3724	173	11	):	):	PUNCT
fsr-3724	173	12	439	439	NUM
fsr-3724	173	13	-	-	SYM
fsr-3724	173	14	452	452	NUM
fsr-3724	173	15	.	.	PUNCT
fsr-3724	174	1	(	(	PUNCT
fsr-3724	174	2	reprinted	reprint	VERB
fsr-3724	174	3	with	with	ADP
fsr-3724	174	4	permission	permission	NOUN
fsr-3724	174	5	of	of	ADP
fsr-3724	174	6	north	north	NOUN
fsr-3724	174	7	-	-	PUNCT
fsr-3724	174	8	holland	holland	PROPN
fsr-3724	174	9	publishing	publishing	PROPN
fsr-3724	174	10	company	company	NOUN
fsr-3724	174	11	.	.	PUNCT
fsr-3724	174	12	)	)	PUNCT