id	sid	tid	token	lemma	pos
fsr-3729	1	1	pii	pii	PROPN
fsr-3729	1	2	:	:	PUNCT
fsr-3729	1	3	1057	1057	NUM
fsr-3729	1	4	-	-	PUNCT
fsr-3729	1	5	0810(94)90019	0810(94)90019	NUM
fsr-3729	1	6	-	-	PUNCT
fsr-3729	1	7	1	1	NUM
fsr-3729	1	8	financial	financial	ADJ
fsr-3729	1	9	services	service	NOUN
fsr-3729	1	10	review	review	NOUN
fsr-3729	1	11	,	,	PUNCT
fsr-3729	1	12	3(2	3(2	NUM
fsr-3729	1	13	):	):	PUNCT
fsr-3729	1	14	143	143	NUM
fsr-3729	1	15	-	-	SYM
fsr-3729	1	16	1.56	1.56	NUM
fsr-3729	1	17	copyright	copyright	NOUN
fsr-3729	1	18	0	0	NUM
fsr-3729	1	19	1994	1994	NUM
fsr-3729	1	20	by	by	ADP
fsr-3729	1	21	jai	jai	PROPN
fsr-3729	1	22	press	press	PROPN
fsr-3729	1	23	inc	inc	PROPN
fsr-3729	1	24	.	.	PROPN
fsr-3729	1	25	issn	issn	PROPN
fsr-3729	1	26	:	:	PUNCT
fsr-3729	1	27	1057	1057	NUM
fsr-3729	1	28	-	-	SYM
fsr-3729	1	29	0810	0810	NUM
fsr-3729	1	30	all	all	DET
fsr-3729	1	31	rights	right	NOUN
fsr-3729	1	32	of	of	ADP
fsr-3729	1	33	reproduction	reproduction	NOUN
fsr-3729	1	34	in	in	ADP
fsr-3729	1	35	any	any	DET
fsr-3729	1	36	form	form	NOUN
fsr-3729	1	37	reserved	reserve	VERB
fsr-3729	1	38	.	.	PUNCT
fsr-3729	2	1	coupon	coupon	NOUN
fsr-3729	2	2	resets	reset	NOUN
fsr-3729	2	3	versus	versus	ADP
fsr-3729	2	4	poison	poison	NOUN
fsr-3729	2	5	puts	put	NOUN
fsr-3729	2	6	:	:	PUNCT
fsr-3729	2	7	the	the	DET
fsr-3729	2	8	valuation	valuation	NOUN
fsr-3729	2	9	of	of	ADP
fsr-3729	2	10	event	event	NOUN
fsr-3729	2	11	risk	risk	NOUN
fsr-3729	2	12	provisions	provision	NOUN
fsr-3729	2	13	in	in	ADP
fsr-3729	2	14	corporate	corporate	ADJ
fsr-3729	2	15	debt	debt	NOUN
fsr-3729	2	16	joseph	joseph	PROPN
fsr-3729	2	17	a.	a.	PROPN
fsr-3729	2	18	fields	fields	PROPN
fsr-3729	2	19	david	david	PROPN
fsr-3729	2	20	s.	s.	PROPN
fsr-3729	2	21	kidwell	kidwell	PROPN
fsr-3729	2	22	linda	linda	PROPN
fsr-3729	2	23	s.	s.	PROPN
fsr-3729	2	24	klein	klein	PROPN
fsr-3729	2	25	this	this	DET
fsr-3729	2	26	paper	paper	NOUN
fsr-3729	2	27	examines	examine	VERB
fsr-3729	2	28	the	the	DET
fsr-3729	2	29	valuation	valuation	NOUN
fsr-3729	2	30	of	of	ADP
fsr-3729	2	31	the	the	DET
fsr-3729	2	32	two	two	NUM
fsr-3729	2	33	major	major	ADJ
fsr-3729	2	34	types	type	NOUN
fsr-3729	2	35	of	of	ADP
fsr-3729	2	36	event	event	NOUN
fsr-3729	2	37	risk	risk	NOUN
fsr-3729	2	38	indenture	indenture	NOUN
fsr-3729	2	39	provisions	provision	NOUN
fsr-3729	2	40	,	,	PUNCT
fsr-3729	2	41	poison	poison	NOUN
fsr-3729	2	42	puts	put	NOUN
fsr-3729	2	43	and	and	CCONJ
fsr-3729	2	44	coupon	coupon	NOUN
fsr-3729	2	45	resets	reset	NOUN
fsr-3729	2	46	,	,	PUNCT
fsr-3729	2	47	on	on	ADP
fsr-3729	2	48	the	the	DET
fsr-3729	2	49	debt	debt	NOUN
fsr-3729	2	50	of	of	ADP
fsr-3729	2	51	industrial	industrial	ADJ
fsr-3729	2	52	companies	company	NOUN
fsr-3729	2	53	.	.	PUNCT
fsr-3729	3	1	in	in	ADP
fsr-3729	3	2	contrast	contrast	NOUN
fsr-3729	3	3	with	with	ADP
fsr-3729	3	4	earlier	early	ADJ
fsr-3729	3	5	work	work	NOUN
fsr-3729	3	6	by	by	ADP
fsr-3729	3	7	crabbe	crabbe	NOUN
fsr-3729	3	8	(	(	PUNCT
fsr-3729	3	9	1991	1991	NUM
fsr-3729	3	10	)	)	PUNCT
fsr-3729	3	11	,	,	PUNCT
fsr-3729	3	12	wefind	wefind	NOUN
fsr-3729	3	13	thatprotectionprovided	thatprotectionprovide	VERB
fsr-3729	3	14	by	by	ADP
fsr-3729	3	15	poison	poison	NOUN
fsr-3729	3	16	put	put	VERB
fsr-3729	3	17	type	type	NOUN
fsr-3729	3	18	of	of	ADP
fsr-3729	3	19	covenants	covenant	NOUN
fsr-3729	3	20	is	be	AUX
fsr-3729	3	21	not	not	PART
fsr-3729	3	22	valued	value	VERB
fsr-3729	3	23	by	by	ADP
fsr-3729	3	24	investors	investor	NOUN
fsr-3729	3	25	.	.	PUNCT
fsr-3729	4	1	the	the	DET
fsr-3729	4	2	inclusion	inclusion	NOUN
fsr-3729	4	3	of	of	ADP
fsr-3729	4	4	coupon	coupon	NOUN
fsr-3729	4	5	reset	reset	ADJ
fsr-3729	4	6	provisions	provision	NOUN
fsr-3729	4	7	,	,	PUNCT
fsr-3729	4	8	however	however	ADV
fsr-3729	4	9	,	,	PUNCT
fsr-3729	4	10	lowers	lower	VERB
fsr-3729	4	11	the	the	DET
fsr-3729	4	12	yield	yield	NOUN
fsr-3729	4	13	spread	spread	NOUN
fsr-3729	4	14	of	of	ADP
fsr-3729	4	15	new	new	ADJ
fsr-3729	4	16	issued	issue	VERB
fsr-3729	4	17	industrial	industrial	ADJ
fsr-3729	4	18	bonds	bond	NOUN
fsr-3729	4	19	by	by	ADP
fsr-3729	4	20	32	32	NUM
fsr-3729	4	21	basis	basis	NOUN
fsr-3729	4	22	points	point	NOUN
fsr-3729	4	23	.	.	PUNCT
fsr-3729	5	1	the	the	DET
fsr-3729	5	2	yields	yield	NOUN
fsr-3729	5	3	on	on	ADP
fsr-3729	5	4	bonds	bond	NOUN
fsr-3729	5	5	with	with	ADP
fsr-3729	5	6	low	low	ADJ
fsr-3729	5	7	credit	credit	NOUN
fsr-3729	5	8	quality	quality	NOUN
fsr-3729	5	9	ratings	rating	NOUN
fsr-3729	5	10	are	be	AUX
fsr-3729	5	11	reduced	reduce	VERB
fsr-3729	5	12	by	by	ADP
fsr-3729	5	13	including	include	VERB
fsr-3729	5	14	coupon	coupon	NOUN
fsr-3729	5	15	reset	reset	ADJ
fsr-3729	5	16	provisions	provision	NOUN
fsr-3729	5	17	in	in	ADP
fsr-3729	5	18	the	the	DET
fsr-3729	5	19	bond	bond	NOUN
fsr-3729	5	20	indentures	indenture	NOUN
fsr-3729	5	21	.	.	PUNCT
fsr-3729	6	1	i.	i.	PROPN
fsr-3729	6	2	introduction	introduction	NOUN
fsr-3729	6	3	during	during	ADP
fsr-3729	6	4	the	the	DET
fsr-3729	6	5	1980	1980	NUM
fsr-3729	6	6	’s	’s	PART
fsr-3729	6	7	event	event	NOUN
fsr-3729	6	8	risk	risk	NOUN
fsr-3729	6	9	became	become	VERB
fsr-3729	6	10	a	a	DET
fsr-3729	6	11	topic	topic	NOUN
fsr-3729	6	12	of	of	ADP
fsr-3729	6	13	concern	concern	NOUN
fsr-3729	6	14	among	among	ADP
fsr-3729	6	15	bondholders	bondholder	NOUN
fsr-3729	6	16	,	,	PUNCT
fsr-3729	6	17	analysts	analyst	NOUN
fsr-3729	6	18	,	,	PUNCT
fsr-3729	6	19	and	and	CCONJ
fsr-3729	6	20	investment	investment	NOUN
fsr-3729	6	21	bankers	banker	NOUN
fsr-3729	6	22	.	.	PUNCT
fsr-3729	7	1	event	event	NOUN
fsr-3729	7	2	risk	risk	NOUN
fsr-3729	7	3	refers	refer	VERB
fsr-3729	7	4	to	to	ADP
fsr-3729	7	5	management	management	NOUN
fsr-3729	7	6	actions	action	NOUN
fsr-3729	7	7	or	or	CCONJ
fsr-3729	7	8	other	other	ADJ
fsr-3729	7	9	events	event	NOUN
fsr-3729	7	10	that	that	PRON
fsr-3729	7	11	increase	increase	VERB
fsr-3729	7	12	the	the	DET
fsr-3729	7	13	firms	firm	NOUN
fsr-3729	7	14	’	'	PUNCT
fsr-3729	7	15	leverage	leverage	NOUN
fsr-3729	7	16	or	or	CCONJ
fsr-3729	7	17	otherwise	otherwise	ADV
fsr-3729	7	18	increase	increase	VERB
fsr-3729	7	19	the	the	DET
fsr-3729	7	20	risk	risk	NOUN
fsr-3729	7	21	of	of	ADP
fsr-3729	7	22	a	a	DET
fsr-3729	7	23	company	company	NOUN
fsr-3729	7	24	.	.	PUNCT
fsr-3729	8	1	the	the	DET
fsr-3729	8	2	record	record	ADJ
fsr-3729	8	3	number	number	NOUN
fsr-3729	8	4	of	of	ADP
fsr-3729	8	5	takeovers	takeover	NOUN
fsr-3729	8	6	and	and	CCONJ
fsr-3729	8	7	corporate	corporate	ADJ
fsr-3729	8	8	restructurings	restructuring	NOUN
fsr-3729	8	9	produced	produce	VERB
fsr-3729	8	10	numerous	numerous	ADJ
fsr-3729	8	11	instances	instance	NOUN
fsr-3729	8	12	of	of	ADP
fsr-3729	8	13	substantial	substantial	ADJ
fsr-3729	8	14	capital	capital	NOUN
fsr-3729	8	15	losses	loss	NOUN
fsr-3729	8	16	for	for	ADP
fsr-3729	8	17	bondholders	bondholder	NOUN
fsr-3729	8	18	.	.	PUNCT
fsr-3729	9	1	event	event	NOUN
fsr-3729	9	2	risk	risk	NOUN
fsr-3729	9	3	has	have	AUX
fsr-3729	9	4	continued	continue	VERB
fsr-3729	9	5	to	to	PART
fsr-3729	9	6	be	be	AUX
fsr-3729	9	7	headline	headline	NOUN
fsr-3729	9	8	news	news	NOUN
fsr-3729	9	9	in	in	ADP
fsr-3729	9	10	the	the	DET
fsr-3729	9	11	1990	1990	NUM
fsr-3729	9	12	’s	’s	NOUN
fsr-3729	9	13	,	,	PUNCT
fsr-3729	9	14	as	as	SCONJ
fsr-3729	9	15	evidenced	evidence	VERB
fsr-3729	9	16	by	by	ADP
fsr-3729	9	17	marriott	marriott	PROPN
fsr-3729	9	18	’s	’s	PART
fsr-3729	9	19	plan	plan	NOUN
fsr-3729	9	20	to	to	PART
fsr-3729	9	21	restructure	restructure	VERB
fsr-3729	9	22	into	into	ADP
fsr-3729	9	23	two	two	NUM
fsr-3729	9	24	companies	company	NOUN
fsr-3729	9	25	,	,	PUNCT
fsr-3729	9	26	one	one	NUM
fsr-3729	9	27	burdened	burden	VERB
fsr-3729	9	28	with	with	ADP
fsr-3729	9	29	almost	almost	ADV
fsr-3729	9	30	all	all	PRON
fsr-3729	9	31	of	of	ADP
fsr-3729	9	32	the	the	DET
fsr-3729	9	33	existing	exist	VERB
fsr-3729	9	34	debt	debt	NOUN
fsr-3729	9	35	.	.	PUNCT
fsr-3729	10	1	as	as	ADP
fsr-3729	10	2	a	a	DET
fsr-3729	10	3	result	result	NOUN
fsr-3729	10	4	,	,	PUNCT
fsr-3729	10	5	moody	moody	PROPN
fsr-3729	10	6	’s	’s	PART
fsr-3729	10	7	downgraded	downgrade	VERB
fsr-3729	10	8	marriott	marriott	PROPN
fsr-3729	10	9	’s	’s	PART
fsr-3729	10	10	bonds	bond	NOUN
fsr-3729	10	11	to	to	ADP
fsr-3729	10	12	junk	junk	NOUN
fsr-3729	10	13	,	,	PUNCT
fsr-3729	10	14	and	and	CCONJ
fsr-3729	10	15	the	the	DET
fsr-3729	10	16	price	price	NOUN
fsr-3729	10	17	of	of	ADP
fsr-3729	10	18	the	the	DET
fsr-3729	10	19	bond	bond	NOUN
fsr-3729	10	20	plunged	plunge	VERB
fsr-3729	10	21	from	from	ADP
fsr-3729	10	22	$	$	SYM
fsr-3729	10	23	1100	1100	NUM
fsr-3729	10	24	to	to	PART
fsr-3729	10	25	$	$	SYM
fsr-3729	10	26	800	800	NUM
fsr-3729	10	27	(	(	PUNCT
fsr-3729	10	28	mitchell	mitchell	NOUN
fsr-3729	10	29	,	,	PUNCT
fsr-3729	10	30	1992	1992	NUM
fsr-3729	10	31	)	)	PUNCT
fsr-3729	10	32	.	.	PUNCT
fsr-3729	11	1	in	in	ADP
fsr-3729	11	2	order	order	NOUN
fsr-3729	11	3	to	to	PART
fsr-3729	11	4	protect	protect	VERB
fsr-3729	11	5	themselves	themselves	PRON
fsr-3729	11	6	from	from	ADP
fsr-3729	11	7	potential	potential	ADJ
fsr-3729	11	8	capital	capital	NOUN
fsr-3729	11	9	losses	loss	NOUN
fsr-3729	11	10	due	due	ADJ
fsr-3729	11	11	to	to	ADP
fsr-3729	11	12	event	event	NOUN
fsr-3729	11	13	risk	risk	NOUN
fsr-3729	11	14	,	,	PUNCT
fsr-3729	11	15	bond	bond	NOUN
fsr-3729	11	16	holders	holder	NOUN
fsr-3729	11	17	sought	seek	VERB
fsr-3729	11	18	protective	protective	ADJ
fsr-3729	11	19	covenants	covenant	NOUN
fsr-3729	11	20	that	that	PRON
fsr-3729	11	21	would	would	AUX
fsr-3729	11	22	limit	limit	VERB
fsr-3729	11	23	the	the	DET
fsr-3729	11	24	financial	financial	ADJ
fsr-3729	11	25	effect	effect	NOUN
fsr-3729	11	26	of	of	ADP
fsr-3729	11	27	restructurings	restructuring	NOUN
fsr-3729	11	28	and	and	CCONJ
fsr-3729	11	29	other	other	ADJ
fsr-3729	11	30	adverse	adverse	ADJ
fsr-3729	11	31	managerial	managerial	ADJ
fsr-3729	11	32	actions	action	NOUN
fsr-3729	11	33	.	.	PUNCT
fsr-3729	12	1	metropolitan	metropolitan	ADJ
fsr-3729	12	2	life	life	PROPN
fsr-3729	12	3	insurance	insurance	NOUN
fsr-3729	12	4	company	company	NOUN
fsr-3729	12	5	,	,	PUNCT
fsr-3729	12	6	for	for	ADP
fsr-3729	12	7	example	example	NOUN
fsr-3729	12	8	,	,	PUNCT
fsr-3729	12	9	declared	declare	VERB
fsr-3729	12	10	that	that	SCONJ
fsr-3729	12	11	it	it	PRON
fsr-3729	12	12	would	would	AUX
fsr-3729	12	13	no	no	ADV
fsr-3729	12	14	longer	long	ADV
fsr-3729	12	15	purchase	purchase	VERB
fsr-3729	12	16	debt	debt	NOUN
fsr-3729	12	17	instruments	instrument	NOUN
fsr-3729	12	18	without	without	ADP
fsr-3729	12	19	covenants	covenant	NOUN
fsr-3729	12	20	that	that	PRON
fsr-3729	12	21	would	would	AUX
fsr-3729	12	22	protect	protect	VERB
fsr-3729	12	23	it	it	PRON
fsr-3729	12	24	against	against	ADP
fsr-3729	12	25	event	event	NOUN
fsr-3729	12	26	risk	risk	NOUN
fsr-3729	12	27	(	(	PUNCT
fsr-3729	12	28	winkler	winkler	PROPN
fsr-3729	12	29	&	&	CCONJ
fsr-3729	12	30	herman	herman	PROPN
fsr-3729	12	31	,	,	PUNCT
fsr-3729	12	32	1988	1988	NUM
fsr-3729	12	33	)	)	PUNCT
fsr-3729	12	34	.	.	PUNCT
fsr-3729	13	1	a	a	DET
fsr-3729	13	2	recent	recent	ADJ
fsr-3729	13	3	article	article	NOUN
fsr-3729	13	4	by	by	ADP
fsr-3729	13	5	crabbe	crabbe	NOUN
fsr-3729	13	6	(	(	PUNCT
fsr-3729	13	7	1991	1991	NUM
fsr-3729	13	8	)	)	PUNCT
fsr-3729	13	9	examined	examine	VERB
fsr-3729	13	10	the	the	DET
fsr-3729	13	11	pricing	pricing	NOUN
fsr-3729	13	12	of	of	ADP
fsr-3729	13	13	new	new	ADJ
fsr-3729	13	14	bonds	bond	NOUN
fsr-3729	13	15	that	that	PRON
fsr-3729	13	16	contained	contain	VERB
fsr-3729	13	17	poison	poison	NOUN
fsr-3729	13	18	put	put	VERB
fsr-3729	13	19	provisions	provision	NOUN
fsr-3729	13	20	,	,	PUNCT
fsr-3729	13	21	which	which	PRON
fsr-3729	13	22	provide	provide	VERB
fsr-3729	13	23	joseph	joseph	PROPN
fsr-3729	13	24	a.	a.	NOUN
fsr-3729	13	25	fields	fields	PROPN
fsr-3729	13	26	l	l	PROPN
fsr-3729	13	27	department	department	PROPN
fsr-3729	13	28	of	of	ADP
fsr-3729	13	29	finance	finance	NOUN
fsr-3729	13	30	,	,	PUNCT
fsr-3729	13	31	university	university	PROPN
fsr-3729	13	32	of	of	ADP
fsr-3729	13	33	connecticut	connecticut	PROPN
fsr-3729	13	34	,	,	PUNCT
fsr-3729	13	35	storrs	storrs	PROPN
fsr-3729	13	36	,	,	PUNCT
fsr-3729	13	37	ct	ct	PROPN
fsr-3729	13	38	06269	06269	NUM
fsr-3729	13	39	;	;	PUNCT
fsr-3729	13	40	david	david	PROPN
fsr-3729	13	41	s.	s.	PROPN
fsr-3729	13	42	kidwell	kidwell	PROPN
fsr-3729	13	43	l	l	PROPN
fsr-3729	13	44	school	school	NOUN
fsr-3729	13	45	of	of	ADP
fsr-3729	13	46	business	business	NOUN
fsr-3729	13	47	,	,	PUNCT
fsr-3729	13	48	university	university	PROPN
fsr-3729	13	49	of	of	ADP
fsr-3729	13	50	minnesota	minnesota	PROPN
fsr-3729	13	51	,	,	PUNCT
fsr-3729	13	52	minneapolis	minneapolis	PROPN
fsr-3729	13	53	,	,	PUNCT
fsr-3729	13	54	mn	mn	PROPN
fsr-3729	13	55	55455	55455	NUM
fsr-3729	13	56	;	;	PUNCT
fsr-3729	13	57	linda	linda	PROPN
fsr-3729	13	58	s.	s.	PROPN
fsr-3729	13	59	klein	klein	PROPN
fsr-3729	13	60	l	l	PROPN
fsr-3729	13	61	department	department	PROPN
fsr-3729	13	62	of	of	ADP
fsr-3729	13	63	finance	finance	NOUN
fsr-3729	13	64	,	,	PUNCT
fsr-3729	13	65	university	university	PROPN
fsr-3729	13	66	of	of	ADP
fsr-3729	13	67	connecticut	connecticut	PROPN
fsr-3729	13	68	,	,	PUNCT
fsr-3729	13	69	storrs	storrs	PROPN
fsr-3729	13	70	,	,	PUNCT
fsr-3729	13	71	ct	ct	PROPN
fsr-3729	13	72	06269	06269	NUM
fsr-3729	13	73	.	.	PUNCT
fsr-3729	14	1	144	144	NUM
fsr-3729	14	2	financial	financial	ADJ
fsr-3729	14	3	services	service	NOUN
fsr-3729	14	4	review	review	NOUN
fsr-3729	14	5	,	,	PUNCT
fsr-3729	14	6	3(2	3(2	NUM
fsr-3729	14	7	)	)	PUNCT
fsr-3729	14	8	1994	1994	NUM
fsr-3729	14	9	event	event	NOUN
fsr-3729	14	10	risk	risk	NOUN
fsr-3729	14	11	protection	protection	NOUN
fsr-3729	14	12	.	.	PUNCT
fsr-3729	15	1	he	he	PRON
fsr-3729	15	2	concluded	conclude	VERB
fsr-3729	15	3	that	that	SCONJ
fsr-3729	15	4	put	put	VERB
fsr-3729	15	5	provisions	provision	NOUN
fsr-3729	15	6	significantly	significantly	ADV
fsr-3729	15	7	reduced	reduce	VERB
fsr-3729	15	8	the	the	DET
fsr-3729	15	9	yield	yield	NOUN
fsr-3729	15	10	on	on	ADP
fsr-3729	15	11	new	new	ADJ
fsr-3729	15	12	debt	debt	NOUN
fsr-3729	15	13	after	after	ADP
fsr-3729	15	14	controlling	control	VERB
fsr-3729	15	15	for	for	ADP
fsr-3729	15	16	differences	difference	NOUN
fsr-3729	15	17	in	in	ADP
fsr-3729	15	18	bond	bond	NOUN
fsr-3729	15	19	and	and	CCONJ
fsr-3729	15	20	issuer	issuer	NOUN
fsr-3729	15	21	characteristics	characteristic	NOUN
fsr-3729	15	22	.	.	PUNCT
fsr-3729	16	1	however	however	ADV
fsr-3729	16	2	,	,	PUNCT
fsr-3729	16	3	event	event	NOUN
fsr-3729	16	4	risk	risk	NOUN
fsr-3729	16	5	covenants	covenant	NOUN
fsr-3729	16	6	are	be	AUX
fsr-3729	16	7	not	not	PART
fsr-3729	16	8	standard	standard	ADJ
fsr-3729	16	9	.	.	PUNCT
fsr-3729	17	1	the	the	DET
fsr-3729	17	2	strength	strength	NOUN
fsr-3729	17	3	of	of	ADP
fsr-3729	17	4	protection	protection	NOUN
fsr-3729	17	5	and	and	CCONJ
fsr-3729	17	6	the	the	DET
fsr-3729	17	7	value	value	NOUN
fsr-3729	17	8	of	of	ADP
fsr-3729	17	9	poison	poison	NOUN
fsr-3729	17	10	put	put	VERB
fsr-3729	17	11	provisions	provision	NOUN
fsr-3729	17	12	depend	depend	VERB
fsr-3729	17	13	upon	upon	SCONJ
fsr-3729	17	14	the	the	DET
fsr-3729	17	15	characteristics	characteristic	NOUN
fsr-3729	17	16	of	of	ADP
fsr-3729	17	17	the	the	DET
fsr-3729	17	18	provision	provision	NOUN
fsr-3729	17	19	and	and	CCONJ
fsr-3729	17	20	the	the	DET
fsr-3729	17	21	economic	economic	ADJ
fsr-3729	17	22	environment	environment	NOUN
fsr-3729	17	23	for	for	ADP
fsr-3729	17	24	restructuring	restructuring	NOUN
fsr-3729	17	25	.	.	PUNCT
fsr-3729	18	1	this	this	DET
fsr-3729	18	2	study	study	NOUN
fsr-3729	18	3	refines	refine	VERB
fsr-3729	18	4	previous	previous	ADJ
fsr-3729	18	5	work	work	NOUN
fsr-3729	18	6	by	by	ADP
fsr-3729	18	7	examining	examine	VERB
fsr-3729	18	8	the	the	DET
fsr-3729	18	9	differences	difference	NOUN
fsr-3729	18	10	in	in	ADP
fsr-3729	18	11	market	market	NOUN
fsr-3729	18	12	valuation	valuation	NOUN
fsr-3729	18	13	for	for	ADP
fsr-3729	18	14	the	the	DET
fsr-3729	18	15	two	two	NUM
fsr-3729	18	16	major	major	ADJ
fsr-3729	18	17	types	type	NOUN
fsr-3729	18	18	of	of	ADP
fsr-3729	18	19	event	event	NOUN
fsr-3729	18	20	risk	risk	VERB
fsr-3729	18	21	protective	protective	ADJ
fsr-3729	18	22	covenants	covenant	NOUN
fsr-3729	18	23	poison	poison	NOUN
fsr-3729	18	24	puts	put	VERB
fsr-3729	18	25	and	and	CCONJ
fsr-3729	18	26	the	the	DET
fsr-3729	18	27	more	more	ADV
fsr-3729	18	28	recently	recently	ADV
fsr-3729	18	29	developed	develop	VERB
fsr-3729	18	30	coupon	coupon	NOUN
fsr-3729	18	31	resets	reset	NOUN
fsr-3729	18	32	.	.	PUNCT
fsr-3729	19	1	poison	poison	NOUN
fsr-3729	19	2	puts	put	NOUN
fsr-3729	19	3	are	be	AUX
fsr-3729	19	4	indenture	indenture	NOUN
fsr-3729	19	5	provisions	provision	NOUN
fsr-3729	19	6	that	that	PRON
fsr-3729	19	7	require	require	VERB
fsr-3729	19	8	the	the	DET
fsr-3729	19	9	issuing	issue	VERB
fsr-3729	19	10	firm	firm	NOUN
fsr-3729	19	11	to	to	PART
fsr-3729	19	12	repurchase	repurchase	VERB
fsr-3729	19	13	debt	debt	NOUN
fsr-3729	19	14	at	at	ADP
fsr-3729	19	15	face	face	NOUN
fsr-3729	19	16	value	value	NOUN
fsr-3729	19	17	if	if	SCONJ
fsr-3729	19	18	a	a	DET
fsr-3729	19	19	named	name	VERB
fsr-3729	19	20	event	event	NOUN
fsr-3729	19	21	occurs	occur	VERB
fsr-3729	19	22	.	.	PUNCT
fsr-3729	20	1	coupon	coupon	NOUN
fsr-3729	20	2	resets	reset	NOUN
fsr-3729	20	3	do	do	AUX
fsr-3729	20	4	not	not	PART
fsr-3729	20	5	mandate	mandate	VERB
fsr-3729	20	6	that	that	SCONJ
fsr-3729	20	7	the	the	DET
fsr-3729	20	8	bond	bond	NOUN
fsr-3729	20	9	issue	issue	NOUN
fsr-3729	20	10	be	be	AUX
fsr-3729	20	11	repurchased	repurchase	VERB
fsr-3729	20	12	,	,	PUNCT
fsr-3729	20	13	instead	instead	ADV
fsr-3729	20	14	they	they	PRON
fsr-3729	20	15	require	require	VERB
fsr-3729	20	16	that	that	SCONJ
fsr-3729	20	17	the	the	DET
fsr-3729	20	18	bond	bond	NOUN
fsr-3729	20	19	interest	interest	NOUN
fsr-3729	20	20	rate	rate	NOUN
fsr-3729	20	21	be	be	AUX
fsr-3729	20	22	reset	reset	ADJ
fsr-3729	20	23	if	if	SCONJ
fsr-3729	20	24	there	there	PRON
fsr-3729	20	25	is	be	VERB
fsr-3729	20	26	a	a	DET
fsr-3729	20	27	lowering	lowering	NOUN
fsr-3729	20	28	in	in	ADP
fsr-3729	20	29	the	the	DET
fsr-3729	20	30	moody	moody	NOUN
fsr-3729	20	31	’s	’s	PART
fsr-3729	20	32	or	or	CCONJ
fsr-3729	20	33	standard	standard	ADJ
fsr-3729	20	34	and	and	CCONJ
fsr-3729	20	35	poor	poor	ADJ
fsr-3729	20	36	’s	’s	PART
fsr-3729	20	37	credit	credit	NOUN
fsr-3729	20	38	rating	rating	NOUN
fsr-3729	20	39	.	.	PUNCT
fsr-3729	21	1	in	in	ADP
fsr-3729	21	2	addition	addition	NOUN
fsr-3729	21	3	,	,	PUNCT
fsr-3729	21	4	the	the	DET
fsr-3729	21	5	study	study	NOUN
fsr-3729	21	6	examines	examine	VERB
fsr-3729	21	7	the	the	DET
fsr-3729	21	8	impact	impact	NOUN
fsr-3729	21	9	of	of	ADP
fsr-3729	21	10	the	the	DET
fsr-3729	21	11	rjr	rjr	PROPN
fsr-3729	21	12	/	/	SYM
fsr-3729	21	13	nabisco	nabisco	PROPN
fsr-3729	21	14	takeover	takeover	PROPN
fsr-3729	21	15	on	on	ADP
fsr-3729	21	16	the	the	DET
fsr-3729	21	17	pricing	pricing	NOUN
fsr-3729	21	18	of	of	ADP
fsr-3729	21	19	event	event	NOUN
fsr-3729	21	20	risk	risk	NOUN
fsr-3729	21	21	covenants	covenant	NOUN
fsr-3729	21	22	.	.	PUNCT
fsr-3729	22	1	the	the	DET
fsr-3729	22	2	rjr	rjr	PROPN
fsr-3729	22	3	/	/	SYM
fsr-3729	22	4	nabisco	nabisco	PROPN
fsr-3729	22	5	takeover	takeover	PROPN
fsr-3729	22	6	is	be	AUX
fsr-3729	22	7	the	the	DET
fsr-3729	22	8	largest	large	ADJ
fsr-3729	22	9	ever	ever	ADV
fsr-3729	22	10	and	and	CCONJ
fsr-3729	22	11	illustrates	illustrate	VERB
fsr-3729	22	12	that	that	SCONJ
fsr-3729	22	13	even	even	ADV
fsr-3729	22	14	the	the	DET
fsr-3729	22	15	largest	large	ADJ
fsr-3729	22	16	companies	company	NOUN
fsr-3729	22	17	are	be	AUX
fsr-3729	22	18	subject	subject	ADJ
fsr-3729	22	19	to	to	ADP
fsr-3729	22	20	takeover	takeover	NOUN
fsr-3729	22	21	attempts	attempt	NOUN
fsr-3729	22	22	.	.	PUNCT
fsr-3729	23	1	to	to	ADP
fsr-3729	23	2	many	many	ADJ
fsr-3729	23	3	,	,	PUNCT
fsr-3729	23	4	it	it	PRON
fsr-3729	23	5	is	be	AUX
fsr-3729	23	6	considered	consider	VERB
fsr-3729	23	7	a	a	DET
fsr-3729	23	8	watershed	watershed	ADJ
fsr-3729	23	9	event	event	NOUN
fsr-3729	23	10	with	with	ADP
fsr-3729	23	11	respect	respect	NOUN
fsr-3729	23	12	to	to	ADP
fsr-3729	23	13	event	event	NOUN
fsr-3729	23	14	risk	risk	NOUN
fsr-3729	23	15	.	.	PUNCT
fsr-3729	24	1	this	this	DET
fsr-3729	24	2	study	study	NOUN
fsr-3729	24	3	extends	extend	VERB
fsr-3729	24	4	crabbe	crabbe	NOUN
fsr-3729	24	5	’s	’s	PART
fsr-3729	24	6	sample	sample	NOUN
fsr-3729	24	7	period	period	NOUN
fsr-3729	24	8	,	,	PUNCT
fsr-3729	24	9	november	november	PROPN
fsr-3729	24	10	1988	1988	NUM
fsr-3729	24	11	to	to	ADP
fsr-3729	24	12	december	december	PROPN
fsr-3729	24	13	1989	1989	NUM
fsr-3729	24	14	,	,	PUNCT
fsr-3729	24	15	to	to	PART
fsr-3729	24	16	include	include	VERB
fsr-3729	24	17	data	datum	NOUN
fsr-3729	24	18	from	from	ADP
fsr-3729	24	19	1986	1986	NUM
fsr-3729	24	20	through	through	ADP
fsr-3729	24	21	1990	1990	NUM
fsr-3729	24	22	.	.	PUNCT
fsr-3729	25	1	this	this	PRON
fsr-3729	25	2	doubles	double	VERB
fsr-3729	25	3	the	the	DET
fsr-3729	25	4	available	available	ADJ
fsr-3729	25	5	sample	sample	NOUN
fsr-3729	25	6	of	of	ADP
fsr-3729	25	7	bonds	bond	NOUN
fsr-3729	25	8	with	with	ADP
fsr-3729	25	9	event	event	NOUN
fsr-3729	25	10	risk	risk	NOUN
fsr-3729	25	11	protection	protection	NOUN
fsr-3729	25	12	,	,	PUNCT
fsr-3729	25	13	allowing	allow	VERB
fsr-3729	25	14	us	we	PRON
fsr-3729	25	15	to	to	PART
fsr-3729	25	16	examine	examine	VERB
fsr-3729	25	17	the	the	DET
fsr-3729	25	18	pricing	pricing	NOUN
fsr-3729	25	19	of	of	ADP
fsr-3729	25	20	put	put	VERB
fsr-3729	25	21	provisions	provision	NOUN
fsr-3729	25	22	in	in	ADP
fsr-3729	25	23	bonds	bond	NOUN
fsr-3729	25	24	issued	issue	VERB
fsr-3729	25	25	both	both	PRON
fsr-3729	25	26	preand	preand	VERB
fsr-3729	25	27	post	post	ADJ
fsr-3729	25	28	-	-	ADJ
fsr-3729	25	29	rjr	rjr	ADJ
fsr-3729	25	30	/	/	SYM
fsr-3729	25	31	nabisco	nabisco	PROPN
fsr-3729	25	32	.	.	PUNCT
fsr-3729	26	1	the	the	DET
fsr-3729	26	2	sample	sample	NOUN
fsr-3729	26	3	also	also	ADV
fsr-3729	26	4	allows	allow	VERB
fsr-3729	26	5	us	we	PRON
fsr-3729	26	6	to	to	PART
fsr-3729	26	7	examine	examine	VERB
fsr-3729	26	8	coupon	coupon	NOUN
fsr-3729	26	9	reset	reset	ADJ
fsr-3729	26	10	provisions	provision	NOUN
fsr-3729	26	11	which	which	PRON
fsr-3729	26	12	are	be	AUX
fsr-3729	26	13	not	not	PART
fsr-3729	26	14	available	available	ADJ
fsr-3729	26	15	to	to	ADP
fsr-3729	26	16	crabbe	crabbe	NOUN
fsr-3729	26	17	.	.	PUNCT
fsr-3729	27	1	additionally	additionally	ADV
fsr-3729	27	2	,	,	PUNCT
fsr-3729	27	3	this	this	DET
fsr-3729	27	4	sample	sample	NOUN
fsr-3729	27	5	provides	provide	VERB
fsr-3729	27	6	for	for	ADP
fsr-3729	27	7	an	an	DET
fsr-3729	27	8	examination	examination	NOUN
fsr-3729	27	9	of	of	ADP
fsr-3729	27	10	more	more	ADV
fsr-3729	27	11	diverse	diverse	ADJ
fsr-3729	27	12	covenants	covenant	NOUN
fsr-3729	27	13	including	include	VERB
fsr-3729	27	14	both	both	PRON
fsr-3729	27	15	very	very	ADV
fsr-3729	27	16	strong	strong	ADJ
fsr-3729	27	17	and	and	CCONJ
fsr-3729	27	18	very	very	ADV
fsr-3729	27	19	weak	weak	ADJ
fsr-3729	27	20	event	event	NOUN
fsr-3729	27	21	risk	risk	NOUN
fsr-3729	27	22	covenants	covenant	NOUN
fsr-3729	27	23	that	that	PRON
fsr-3729	27	24	are	be	AUX
fsr-3729	27	25	not	not	PART
fsr-3729	27	26	found	find	VERB
fsr-3729	27	27	in	in	ADP
fsr-3729	27	28	crabbe	crabbe	NOUN
fsr-3729	27	29	’s	’s	PART
fsr-3729	27	30	original	original	ADJ
fsr-3729	27	31	sample	sample	NOUN
fsr-3729	27	32	.	.	PUNCT
fsr-3729	28	1	unlike	unlike	ADP
fsr-3729	28	2	crabbe	crabbe	NOUN
fsr-3729	28	3	,	,	PUNCT
fsr-3729	28	4	the	the	DET
fsr-3729	28	5	results	result	NOUN
fsr-3729	28	6	of	of	ADP
fsr-3729	28	7	this	this	DET
fsr-3729	28	8	paper	paper	NOUN
fsr-3729	28	9	indicate	indicate	VERB
fsr-3729	28	10	that	that	PRON
fsr-3729	28	11	poison	poison	NOUN
fsr-3729	28	12	put	put	NOUN
fsr-3729	28	13	provisions	provision	NOUN
fsr-3729	28	14	are	be	AUX
fsr-3729	28	15	not	not	PART
fsr-3729	28	16	valued	value	VERB
fsr-3729	28	17	by	by	ADP
fsr-3729	28	18	investors	investor	NOUN
fsr-3729	28	19	.	.	PUNCT
fsr-3729	29	1	in	in	ADP
fsr-3729	29	2	fact	fact	NOUN
fsr-3729	29	3	,	,	PUNCT
fsr-3729	29	4	our	our	PRON
fsr-3729	29	5	results	result	NOUN
fsr-3729	29	6	indicate	indicate	VERB
fsr-3729	29	7	that	that	SCONJ
fsr-3729	29	8	,	,	PUNCT
fsr-3729	29	9	before	before	ADP
fsr-3729	29	10	the	the	DET
fsr-3729	29	11	rjr	rjr	PROPN
fsr-3729	29	12	/	/	SYM
fsr-3729	29	13	nabisco	nabisco	PROPN
fsr-3729	29	14	takeover	takeover	PROPN
fsr-3729	29	15	,	,	PUNCT
fsr-3729	29	16	bonds	bond	NOUN
fsr-3729	29	17	with	with	ADP
fsr-3729	29	18	poison	poison	NOUN
fsr-3729	29	19	put	put	VERB
fsr-3729	29	20	provisions	provision	NOUN
fsr-3729	29	21	sold	sell	VERB
fsr-3729	29	22	at	at	ADP
fsr-3729	29	23	penalty	penalty	NOUN
fsr-3729	29	24	yields	yield	NOUN
fsr-3729	29	25	.	.	PUNCT
fsr-3729	30	1	bonds	bond	NOUN
fsr-3729	30	2	with	with	ADP
fsr-3729	30	3	coupon	coupon	NOUN
fsr-3729	30	4	reset	reset	ADJ
fsr-3729	30	5	provisions	provision	NOUN
fsr-3729	30	6	,	,	PUNCT
fsr-3729	30	7	which	which	PRON
fsr-3729	30	8	appeared	appear	VERB
fsr-3729	30	9	after	after	ADP
fsr-3729	30	10	the	the	DET
fsr-3729	30	11	rjr	rjr	PROPN
fsr-3729	30	12	/	/	SYM
fsr-3729	30	13	nabisco	nabisco	PROPN
fsr-3729	30	14	takeover	takeover	PROPN
fsr-3729	30	15	,	,	PUNCT
fsr-3729	30	16	however	however	ADV
fsr-3729	30	17	,	,	PUNCT
fsr-3729	30	18	sold	sell	VERB
fsr-3729	30	19	at	at	ADP
fsr-3729	30	20	yields	yield	NOUN
fsr-3729	30	21	below	below	ADP
fsr-3729	30	22	similar	similar	ADJ
fsr-3729	30	23	bonds	bond	NOUN
fsr-3729	30	24	without	without	ADP
fsr-3729	30	25	event	event	NOUN
fsr-3729	30	26	risk	risk	NOUN
fsr-3729	30	27	protection	protection	NOUN
fsr-3729	30	28	.	.	PUNCT
fsr-3729	31	1	additional	additional	ADJ
fsr-3729	31	2	hypotheses	hypothesis	NOUN
fsr-3729	31	3	tested	test	VERB
fsr-3729	31	4	in	in	ADP
fsr-3729	31	5	the	the	DET
fsr-3729	31	6	paper	paper	NOUN
fsr-3729	31	7	are	be	AUX
fsr-3729	31	8	:	:	PUNCT
fsr-3729	31	9	(	(	PUNCT
fsr-3729	31	10	1	1	X
fsr-3729	31	11	)	)	PUNCT
fsr-3729	31	12	whether	whether	SCONJ
fsr-3729	31	13	the	the	DET
fsr-3729	31	14	value	value	NOUN
fsr-3729	31	15	of	of	ADP
fsr-3729	31	16	event	event	NOUN
fsr-3729	31	17	risk	risk	NOUN
fsr-3729	31	18	protection	protection	NOUN
fsr-3729	31	19	changes	change	NOUN
fsr-3729	31	20	as	as	ADP
fsr-3729	31	21	the	the	DET
fsr-3729	31	22	strength	strength	NOUN
fsr-3729	31	23	of	of	ADP
fsr-3729	31	24	the	the	DET
fsr-3729	31	25	protection	protection	NOUN
fsr-3729	31	26	provided	provide	VERB
fsr-3729	31	27	by	by	ADP
fsr-3729	31	28	the	the	DET
fsr-3729	31	29	covenants	covenant	NOUN
fsr-3729	31	30	change	change	VERB
fsr-3729	31	31	and	and	CCONJ
fsr-3729	31	32	(	(	PUNCT
fsr-3729	31	33	2	2	X
fsr-3729	31	34	)	)	PUNCT
fsr-3729	31	35	whether	whether	SCONJ
fsr-3729	31	36	there	there	PRON
fsr-3729	31	37	is	be	VERB
fsr-3729	31	38	a	a	DET
fsr-3729	31	39	relationship	relationship	NOUN
fsr-3729	31	40	between	between	ADP
fsr-3729	31	41	credit	credit	NOUN
fsr-3729	31	42	quality	quality	NOUN
fsr-3729	31	43	and	and	CCONJ
fsr-3729	31	44	event	event	NOUN
fsr-3729	31	45	risk	risk	NOUN
fsr-3729	31	46	protection	protection	NOUN
fsr-3729	31	47	.	.	PUNCT
fsr-3729	32	1	the	the	DET
fsr-3729	32	2	issue	issue	NOUN
fsr-3729	32	3	of	of	ADP
fsr-3729	32	4	the	the	DET
fsr-3729	32	5	event	event	NOUN
fsr-3729	32	6	covenant	covenant	NOUN
fsr-3729	32	7	’s	’s	PART
fsr-3729	32	8	value	value	NOUN
fsr-3729	32	9	has	have	VERB
fsr-3729	32	10	particular	particular	ADJ
fsr-3729	32	11	implications	implication	NOUN
fsr-3729	32	12	for	for	ADP
fsr-3729	32	13	the	the	DET
fsr-3729	32	14	individual	individual	ADJ
fsr-3729	32	15	investor	investor	NOUN
fsr-3729	32	16	as	as	ADP
fsr-3729	32	17	monitoring	monitoring	NOUN
fsr-3729	32	18	for	for	ADP
fsr-3729	32	19	the	the	DET
fsr-3729	32	20	individual	individual	NOUN
fsr-3729	32	21	is	be	AUX
fsr-3729	32	22	a	a	DET
fsr-3729	32	23	significant	significant	ADJ
fsr-3729	32	24	cost	cost	NOUN
fsr-3729	32	25	factor	factor	NOUN
fsr-3729	32	26	.	.	PUNCT
fsr-3729	33	1	often	often	ADV
fsr-3729	33	2	the	the	DET
fsr-3729	33	3	individual	individual	NOUN
fsr-3729	33	4	uses	use	VERB
fsr-3729	33	5	an	an	DET
fsr-3729	33	6	intermediation	intermediation	NOUN
fsr-3729	33	7	device	device	NOUN
fsr-3729	33	8	to	to	PART
fsr-3729	33	9	avoid	avoid	VERB
fsr-3729	33	10	such	such	ADJ
fsr-3729	33	11	costs	cost	NOUN
fsr-3729	33	12	.	.	PUNCT
fsr-3729	34	1	the	the	DET
fsr-3729	34	2	existence	existence	NOUN
fsr-3729	34	3	of	of	ADP
fsr-3729	34	4	complex	complex	ADJ
fsr-3729	34	5	bond	bond	NOUN
fsr-3729	34	6	covenants	covenant	NOUN
fsr-3729	34	7	limits	limit	VERB
fsr-3729	34	8	the	the	DET
fsr-3729	34	9	ability	ability	NOUN
fsr-3729	34	10	of	of	ADP
fsr-3729	34	11	individuals	individual	NOUN
fsr-3729	34	12	to	to	PART
fsr-3729	34	13	monitor	monitor	VERB
fsr-3729	34	14	and	and	CCONJ
fsr-3729	34	15	evaluate	evaluate	VERB
fsr-3729	34	16	management	management	NOUN
fsr-3729	34	17	’s	’s	PART
fsr-3729	34	18	actions	action	NOUN
fsr-3729	34	19	with	with	ADP
fsr-3729	34	20	regard	regard	NOUN
fsr-3729	34	21	to	to	ADP
fsr-3729	34	22	bond	bond	NOUN
fsr-3729	34	23	holders	holder	NOUN
fsr-3729	34	24	’	'	PUNCT
fsr-3729	34	25	wealth	wealth	NOUN
fsr-3729	34	26	(	(	PUNCT
fsr-3729	34	27	smith	smith	PROPN
fsr-3729	34	28	&	&	CCONJ
fsr-3729	34	29	warner	warner	PROPN
fsr-3729	34	30	,	,	PUNCT
fsr-3729	34	31	1979	1979	NUM
fsr-3729	34	32	)	)	PUNCT
fsr-3729	34	33	.	.	PUNCT
fsr-3729	35	1	this	this	DET
fsr-3729	35	2	classic	classic	ADJ
fsr-3729	35	3	agency	agency	NOUN
fsr-3729	35	4	/	/	SYM
fsr-3729	35	5	monitoring	monitor	VERB
fsr-3729	35	6	cost	cost	NOUN
fsr-3729	35	7	problem	problem	NOUN
fsr-3729	35	8	(	(	PUNCT
fsr-3729	35	9	jensen	jensen	PROPN
fsr-3729	35	10	&	&	CCONJ
fsr-3729	35	11	meckling	meckling	PROPN
fsr-3729	35	12	,	,	PUNCT
fsr-3729	35	13	1976	1976	NUM
fsr-3729	35	14	)	)	PUNCT
fsr-3729	35	15	is	be	AUX
fsr-3729	35	16	mitigated	mitigate	VERB
fsr-3729	35	17	by	by	ADP
fsr-3729	35	18	effective	effective	ADJ
fsr-3729	35	19	put	put	NOUN
fsr-3729	35	20	provisions	provision	NOUN
fsr-3729	35	21	.	.	PUNCT
fsr-3729	36	1	under	under	ADP
fsr-3729	36	2	such	such	ADJ
fsr-3729	36	3	arrangements	arrangement	NOUN
fsr-3729	36	4	,	,	PUNCT
fsr-3729	36	5	management	management	NOUN
fsr-3729	36	6	must	must	AUX
fsr-3729	36	7	maximize	maximize	VERB
fsr-3729	36	8	the	the	DET
fsr-3729	36	9	wealth	wealth	NOUN
fsr-3729	36	10	of	of	ADP
fsr-3729	36	11	shareholders	shareholder	NOUN
fsr-3729	36	12	subject	subject	ADJ
fsr-3729	36	13	to	to	ADP
fsr-3729	36	14	a	a	DET
fsr-3729	36	15	constraint	constraint	NOUN
fsr-3729	36	16	that	that	PRON
fsr-3729	36	17	limits	limit	VERB
fsr-3729	36	18	the	the	DET
fsr-3729	36	19	ability	ability	NOUN
fsr-3729	36	20	of	of	ADP
fsr-3729	36	21	shareholders	shareholder	NOUN
fsr-3729	36	22	to	to	PART
fsr-3729	36	23	profit	profit	VERB
fsr-3729	36	24	at	at	ADP
fsr-3729	36	25	the	the	DET
fsr-3729	36	26	expense	expense	NOUN
fsr-3729	36	27	of	of	ADP
fsr-3729	36	28	bondholders	bondholder	NOUN
fsr-3729	36	29	.	.	PUNCT
fsr-3729	37	1	the	the	DET
fsr-3729	37	2	paper	paper	NOUN
fsr-3729	37	3	is	be	AUX
fsr-3729	37	4	organized	organize	VERB
fsr-3729	37	5	as	as	SCONJ
fsr-3729	37	6	follows	follow	VERB
fsr-3729	37	7	.	.	PUNCT
fsr-3729	38	1	section	section	PROPN
fsr-3729	38	2	ii	ii	PROPN
fsr-3729	38	3	presents	present	VERB
fsr-3729	38	4	background	background	NOUN
fsr-3729	38	5	of	of	ADP
fsr-3729	38	6	event	event	NOUN
fsr-3729	38	7	risks	risk	NOUN
fsr-3729	38	8	covenants	covenant	NOUN
fsr-3729	38	9	in	in	ADP
fsr-3729	38	10	corporate	corporate	ADJ
fsr-3729	38	11	debt	debt	NOUN
fsr-3729	38	12	.	.	PUNCT
fsr-3729	39	1	section	section	NOUN
fsr-3729	39	2	iii	iii	PROPN
fsr-3729	39	3	discusses	discuss	VERB
fsr-3729	39	4	the	the	DET
fsr-3729	39	5	factors	factor	NOUN
fsr-3729	39	6	that	that	PRON
fsr-3729	39	7	are	be	AUX
fsr-3729	39	8	expected	expect	VERB
fsr-3729	39	9	to	to	PART
fsr-3729	39	10	affect	affect	VERB
fsr-3729	39	11	the	the	DET
fsr-3729	39	12	valuation	valuation	NOUN
fsr-3729	39	13	of	of	ADP
fsr-3729	39	14	event	event	NOUN
fsr-3729	39	15	risk	risk	NOUN
fsr-3729	39	16	covenants	covenant	NOUN
fsr-3729	39	17	.	.	PUNCT
fsr-3729	40	1	section	section	NOUN
fsr-3729	40	2	iv	iv	NUM
fsr-3729	40	3	develops	develop	VERB
fsr-3729	40	4	the	the	DET
fsr-3729	40	5	hypotheses	hypothesis	NOUN
fsr-3729	40	6	to	to	PART
fsr-3729	40	7	be	be	AUX
fsr-3729	40	8	tested	test	VERB
fsr-3729	40	9	.	.	PUNCT
fsr-3729	41	1	section	section	NOUN
fsr-3729	41	2	v	v	NOUN
fsr-3729	41	3	describes	describe	VERB
fsr-3729	41	4	the	the	DET
fsr-3729	41	5	sample	sample	NOUN
fsr-3729	41	6	and	and	CCONJ
fsr-3729	41	7	data	datum	NOUN
fsr-3729	41	8	.	.	PUNCT
fsr-3729	42	1	section	section	PROPN
fsr-3729	42	2	vi	vi	PROPN
fsr-3729	42	3	contains	contain	VERB
fsr-3729	42	4	the	the	DET
fsr-3729	42	5	methods	method	NOUN
fsr-3729	42	6	used	use	VERB
fsr-3729	42	7	to	to	PART
fsr-3729	42	8	test	test	VERB
fsr-3729	42	9	the	the	DET
fsr-3729	42	10	hypotheses	hypothesis	NOUN
fsr-3729	42	11	.	.	PUNCT
fsr-3729	43	1	section	section	NOUN
fsr-3729	43	2	vii	vii	PROPN
fsr-3729	43	3	presents	present	VERB
fsr-3729	43	4	the	the	DET
fsr-3729	43	5	findings	finding	NOUN
fsr-3729	43	6	and	and	CCONJ
fsr-3729	43	7	the	the	DET
fsr-3729	43	8	final	final	ADJ
fsr-3729	43	9	section	section	NOUN
fsr-3729	43	10	reports	report	VERB
fsr-3729	43	11	the	the	DET
fsr-3729	43	12	conclusions	conclusion	NOUN
fsr-3729	43	13	.	.	PUNCT
fsr-3729	44	1	coupon	coupon	NOUN
fsr-3729	44	2	resets	reset	NOUN
fsr-3729	44	3	versus	versus	ADP
fsr-3729	44	4	poison	poison	NOUN
fsr-3729	44	5	puts	put	VERB
fsr-3729	44	6	145	145	NUM
fsr-3729	44	7	ii	ii	NOUN
fsr-3729	44	8	.	.	PUNCT
fsr-3729	45	1	background	background	NOUN
fsr-3729	45	2	information	information	NOUN
fsr-3729	45	3	on	on	ADP
fsr-3729	45	4	protective	protective	ADJ
fsr-3729	45	5	covenants	covenant	NOUN
fsr-3729	45	6	bondholder	bondholder	NOUN
fsr-3729	45	7	protection	protection	PROPN
fsr-3729	45	8	the	the	DET
fsr-3729	45	9	stockholder	stockholder	NOUN
fsr-3729	45	10	bondholder	bondholder	NOUN
fsr-3729	45	11	conflict	conflict	NOUN
fsr-3729	45	12	has	have	AUX
fsr-3729	45	13	been	be	AUX
fsr-3729	45	14	studied	study	VERB
fsr-3729	45	15	by	by	ADP
fsr-3729	45	16	numerous	numerous	ADJ
fsr-3729	45	17	authors	author	NOUN
fsr-3729	45	18	,	,	PUNCT
fsr-3729	45	19	most	most	ADV
fsr-3729	45	20	notably	notably	ADV
fsr-3729	45	21	fama	fama	NOUN
fsr-3729	45	22	and	and	CCONJ
fsr-3729	45	23	miller	miller	PROPN
fsr-3729	45	24	(	(	PUNCT
fsr-3729	45	25	1972	1972	NUM
fsr-3729	45	26	)	)	PUNCT
fsr-3729	45	27	.	.	PUNCT
fsr-3729	46	1	this	this	DET
fsr-3729	46	2	area	area	NOUN
fsr-3729	46	3	of	of	ADP
fsr-3729	46	4	research	research	NOUN
fsr-3729	46	5	points	point	VERB
fsr-3729	46	6	out	out	ADP
fsr-3729	46	7	that	that	SCONJ
fsr-3729	46	8	the	the	DET
fsr-3729	46	9	manager	manager	NOUN
fsr-3729	46	10	’s	’s	PART
fsr-3729	46	11	primary	primary	ADJ
fsr-3729	46	12	responsibility	responsibility	NOUN
fsr-3729	46	13	is	be	AUX
fsr-3729	46	14	to	to	PART
fsr-3729	46	15	maximize	maximize	VERB
fsr-3729	46	16	shareholder	shareholder	NOUN
fsr-3729	46	17	’s	’s	PART
fsr-3729	46	18	wealth	wealth	NOUN
fsr-3729	46	19	.	.	PUNCT
fsr-3729	47	1	in	in	ADP
fsr-3729	47	2	a	a	DET
fsr-3729	47	3	study	study	NOUN
fsr-3729	47	4	of	of	ADP
fsr-3729	47	5	contractual	contractual	ADJ
fsr-3729	47	6	relationships	relationship	NOUN
fsr-3729	47	7	with	with	ADP
fsr-3729	47	8	bondholders	bondholder	NOUN
fsr-3729	47	9	,	,	PUNCT
fsr-3729	47	10	lehn	lehn	NOUN
fsr-3729	47	11	and	and	CCONJ
fsr-3729	47	12	poulsen	poulsen	VERB
fsr-3729	47	13	(	(	PUNCT
fsr-3729	47	14	199	199	NUM
fsr-3729	47	15	1	1	NUM
fsr-3729	47	16	)	)	PUNCT
fsr-3729	47	17	find	find	VERB
fsr-3729	47	18	that	that	SCONJ
fsr-3729	47	19	courts	court	NOUN
fsr-3729	47	20	generally	generally	ADV
fsr-3729	47	21	rule	rule	VERB
fsr-3729	47	22	that	that	SCONJ
fsr-3729	47	23	the	the	DET
fsr-3729	47	24	company	company	NOUN
fsr-3729	47	25	’s	’s	PART
fsr-3729	47	26	board	board	NOUN
fsr-3729	47	27	of	of	ADP
fsr-3729	47	28	directors	director	NOUN
fsr-3729	47	29	does	do	AUX
fsr-3729	47	30	not	not	PART
fsr-3729	47	31	have	have	VERB
fsr-3729	47	32	the	the	DET
fsr-3729	47	33	responsibility	responsibility	NOUN
fsr-3729	47	34	of	of	ADP
fsr-3729	47	35	protecting	protect	VERB
fsr-3729	47	36	bondholders	bondholder	NOUN
fsr-3729	47	37	.	.	PUNCT
fsr-3729	48	1	bondholder	bondholder	NOUN
fsr-3729	48	2	protection	protection	NOUN
fsr-3729	48	3	against	against	ADP
fsr-3729	48	4	adverse	adverse	ADJ
fsr-3729	48	5	actions	action	NOUN
fsr-3729	48	6	of	of	ADP
fsr-3729	48	7	the	the	DET
fsr-3729	48	8	corporation	corporation	NOUN
fsr-3729	48	9	is	be	AUX
fsr-3729	48	10	limited	limit	VERB
fsr-3729	48	11	to	to	ADP
fsr-3729	48	12	provisions	provision	NOUN
fsr-3729	48	13	of	of	ADP
fsr-3729	48	14	the	the	DET
fsr-3729	48	15	bond	bond	NOUN
fsr-3729	48	16	indenture	indenture	NOUN
fsr-3729	48	17	.	.	PUNCT
fsr-3729	49	1	smith	smith	PROPN
fsr-3729	49	2	and	and	CCONJ
fsr-3729	49	3	warner	warner	PROPN
fsr-3729	49	4	(	(	PUNCT
fsr-3729	49	5	1979	1979	NUM
fsr-3729	49	6	)	)	PUNCT
fsr-3729	49	7	examine	examine	VERB
fsr-3729	49	8	the	the	DET
fsr-3729	49	9	indenture	indenture	NOUN
fsr-3729	49	10	provisions	provision	NOUN
fsr-3729	49	11	of	of	ADP
fsr-3729	49	12	corporate	corporate	ADJ
fsr-3729	49	13	bonds	bond	NOUN
fsr-3729	49	14	and	and	CCONJ
fsr-3729	49	15	find	find	VERB
fsr-3729	49	16	a	a	DET
fsr-3729	49	17	wide	wide	ADJ
fsr-3729	49	18	variety	variety	NOUN
fsr-3729	49	19	of	of	ADP
fsr-3729	49	20	clauses	clause	NOUN
fsr-3729	49	21	regarding	regard	VERB
fsr-3729	49	22	the	the	DET
fsr-3729	49	23	rights	right	NOUN
fsr-3729	49	24	and	and	CCONJ
fsr-3729	49	25	protection	protection	NOUN
fsr-3729	49	26	of	of	ADP
fsr-3729	49	27	bondholders	bondholder	NOUN
fsr-3729	49	28	.	.	PUNCT
fsr-3729	50	1	depending	depend	VERB
fsr-3729	50	2	on	on	ADP
fsr-3729	50	3	the	the	DET
fsr-3729	50	4	design	design	NOUN
fsr-3729	50	5	of	of	ADP
fsr-3729	50	6	the	the	DET
fsr-3729	50	7	individual	individual	ADJ
fsr-3729	50	8	indenture	indenture	NOUN
fsr-3729	50	9	provisions	provision	NOUN
fsr-3729	50	10	,	,	PUNCT
fsr-3729	50	11	the	the	DET
fsr-3729	50	12	bondholder	bondholder	NOUN
fsr-3729	50	13	may	may	AUX
fsr-3729	50	14	have	have	VERB
fsr-3729	50	15	substantial	substantial	ADJ
fsr-3729	50	16	or	or	CCONJ
fsr-3729	50	17	inconsequential	inconsequential	ADJ
fsr-3729	50	18	protection	protection	NOUN
fsr-3729	50	19	against	against	ADP
fsr-3729	50	20	wealth	wealth	NOUN
fsr-3729	50	21	transfers	transfer	NOUN
fsr-3729	50	22	.	.	PUNCT
fsr-3729	51	1	unless	unless	SCONJ
fsr-3729	51	2	bond	bond	NOUN
fsr-3729	51	3	indentures	indenture	NOUN
fsr-3729	51	4	have	have	VERB
fsr-3729	51	5	protective	protective	ADJ
fsr-3729	51	6	covenants	covenant	NOUN
fsr-3729	51	7	,	,	PUNCT
fsr-3729	51	8	managers	manager	NOUN
fsr-3729	51	9	may	may	AUX
fsr-3729	51	10	increase	increase	VERB
fsr-3729	51	11	shareholder	shareholder	NOUN
fsr-3729	51	12	wealth	wealth	NOUN
fsr-3729	51	13	at	at	ADP
fsr-3729	51	14	the	the	DET
fsr-3729	51	15	expense	expense	NOUN
fsr-3729	51	16	of	of	ADP
fsr-3729	51	17	bondholders	bondholder	NOUN
fsr-3729	51	18	by	by	ADP
fsr-3729	51	19	increasing	increase	VERB
fsr-3729	51	20	the	the	DET
fsr-3729	51	21	risk	risk	NOUN
fsr-3729	51	22	level	level	NOUN
fsr-3729	51	23	of	of	ADP
fsr-3729	51	24	existing	exist	VERB
fsr-3729	51	25	bonds	bond	NOUN
fsr-3729	51	26	in	in	ADP
fsr-3729	51	27	one	one	NUM
fsr-3729	51	28	of	of	ADP
fsr-3729	51	29	four	four	NUM
fsr-3729	51	30	ways	way	NOUN
fsr-3729	51	31	:	:	PUNCT
fsr-3729	51	32	1	1	X
fsr-3729	51	33	)	)	PUNCT
fsr-3729	51	34	increasing	increase	VERB
fsr-3729	51	35	dividends	dividend	NOUN
fsr-3729	51	36	to	to	ADP
fsr-3729	51	37	shareholders	shareholder	NOUN
fsr-3729	51	38	,	,	PUNCT
fsr-3729	51	39	beyond	beyond	ADP
fsr-3729	51	40	the	the	DET
fsr-3729	51	41	level	level	NOUN
fsr-3729	51	42	expected	expect	VERB
fsr-3729	51	43	by	by	ADP
fsr-3729	51	44	bondholders	bondholder	NOUN
fsr-3729	51	45	;	;	PUNCT
fsr-3729	51	46	2	2	X
fsr-3729	51	47	)	)	PUNCT
fsr-3729	51	48	selling	sell	VERB
fsr-3729	51	49	additional	additional	ADJ
fsr-3729	51	50	bonds	bond	NOUN
fsr-3729	51	51	at	at	ADP
fsr-3729	51	52	the	the	DET
fsr-3729	51	53	same	same	ADJ
fsr-3729	51	54	or	or	CCONJ
fsr-3729	51	55	higher	high	ADJ
fsr-3729	51	56	priority	priority	NOUN
fsr-3729	51	57	than	than	ADP
fsr-3729	51	58	existing	exist	VERB
fsr-3729	51	59	bonds	bond	NOUN
fsr-3729	51	60	;	;	PUNCT
fsr-3729	51	61	3	3	X
fsr-3729	51	62	)	)	PUNCT
fsr-3729	51	63	substituting	substitute	VERB
fsr-3729	51	64	risky	risky	ADJ
fsr-3729	51	65	assets	asset	NOUN
fsr-3729	51	66	for	for	ADP
fsr-3729	51	67	low	low	ADJ
fsr-3729	51	68	risk	risk	NOUN
fsr-3729	51	69	assets	asset	NOUN
fsr-3729	51	70	;	;	PUNCT
fsr-3729	51	71	and	and	CCONJ
fsr-3729	51	72	4	4	X
fsr-3729	51	73	)	)	PUNCT
fsr-3729	51	74	underinvesting	underinveste	VERB
fsr-3729	51	75	in	in	ADP
fsr-3729	51	76	new	new	ADJ
fsr-3729	51	77	projects	project	NOUN
fsr-3729	51	78	where	where	SCONJ
fsr-3729	51	79	the	the	DET
fsr-3729	51	80	payoff	payoff	NOUN
fsr-3729	51	81	would	would	AUX
fsr-3729	51	82	be	be	AUX
fsr-3729	51	83	available	available	ADJ
fsr-3729	51	84	to	to	ADP
fsr-3729	51	85	bond	bond	NOUN
fsr-3729	51	86	holders	holder	NOUN
fsr-3729	51	87	.	.	PUNCT
fsr-3729	52	1	when	when	SCONJ
fsr-3729	52	2	determining	determine	VERB
fsr-3729	52	3	the	the	DET
fsr-3729	52	4	value	value	NOUN
fsr-3729	52	5	of	of	ADP
fsr-3729	52	6	protection	protection	NOUN
fsr-3729	52	7	provided	provide	VERB
fsr-3729	52	8	by	by	ADP
fsr-3729	52	9	the	the	DET
fsr-3729	52	10	different	different	ADJ
fsr-3729	52	11	types	type	NOUN
fsr-3729	52	12	of	of	ADP
fsr-3729	52	13	event	event	NOUN
fsr-3729	52	14	risk	risk	NOUN
fsr-3729	52	15	provisions	provision	NOUN
fsr-3729	52	16	,	,	PUNCT
fsr-3729	52	17	one	one	PRON
fsr-3729	52	18	must	must	AUX
fsr-3729	52	19	consider	consider	VERB
fsr-3729	52	20	the	the	DET
fsr-3729	52	21	terms	term	NOUN
fsr-3729	52	22	of	of	ADP
fsr-3729	52	23	the	the	DET
fsr-3729	52	24	covenant	covenant	NOUN
fsr-3729	52	25	,	,	PUNCT
fsr-3729	52	26	the	the	DET
fsr-3729	52	27	probability	probability	NOUN
fsr-3729	52	28	that	that	SCONJ
fsr-3729	52	29	the	the	DET
fsr-3729	52	30	event	event	NOUN
fsr-3729	52	31	risk	risk	NOUN
fsr-3729	52	32	covenant	covenant	NOUN
fsr-3729	52	33	will	will	AUX
fsr-3729	52	34	be	be	AUX
fsr-3729	52	35	triggered	trigger	VERB
fsr-3729	52	36	,	,	PUNCT
fsr-3729	52	37	and	and	CCONJ
fsr-3729	52	38	the	the	DET
fsr-3729	52	39	financial	financial	ADJ
fsr-3729	52	40	and	and	CCONJ
fsr-3729	52	41	operating	operating	NOUN
fsr-3729	52	42	characteristics	characteristic	NOUN
fsr-3729	52	43	of	of	ADP
fsr-3729	52	44	the	the	DET
fsr-3729	52	45	firm	firm	NOUN
fsr-3729	52	46	.	.	PUNCT
fsr-3729	53	1	another	another	DET
fsr-3729	53	2	consideration	consideration	NOUN
fsr-3729	53	3	is	be	AUX
fsr-3729	53	4	the	the	DET
fsr-3729	53	5	potential	potential	NOUN
fsr-3729	53	6	for	for	ADP
fsr-3729	53	7	extreme	extreme	ADJ
fsr-3729	53	8	financial	financial	ADJ
fsr-3729	53	9	burden	burden	NOUN
fsr-3729	53	10	from	from	ADP
fsr-3729	53	11	reissuing	reissue	VERB
fsr-3729	53	12	bonds	bond	NOUN
fsr-3729	53	13	for	for	ADP
fsr-3729	53	14	firms	firm	NOUN
fsr-3729	53	15	that	that	PRON
fsr-3729	53	16	have	have	AUX
fsr-3729	53	17	undergone	undergo	VERB
fsr-3729	53	18	a	a	DET
fsr-3729	53	19	credit	credit	NOUN
fsr-3729	53	20	deterioration	deterioration	NOUN
fsr-3729	53	21	.	.	PUNCT
fsr-3729	54	1	bond	bond	NOUN
fsr-3729	54	2	covenants	covenant	NOUN
fsr-3729	54	3	offer	offer	VERB
fsr-3729	54	4	wide	wide	ADJ
fsr-3729	54	5	variation	variation	NOUN
fsr-3729	54	6	in	in	ADP
fsr-3729	54	7	the	the	DET
fsr-3729	54	8	type	type	NOUN
fsr-3729	54	9	and	and	CCONJ
fsr-3729	54	10	quality	quality	NOUN
fsr-3729	54	11	of	of	ADP
fsr-3729	54	12	event	event	NOUN
fsr-3729	54	13	risk	risk	NOUN
fsr-3729	54	14	protection	protection	NOUN
fsr-3729	54	15	.	.	PUNCT
fsr-3729	55	1	apart	apart	ADV
fsr-3729	55	2	from	from	ADP
fsr-3729	55	3	the	the	DET
fsr-3729	55	4	triggering	trigger	VERB
fsr-3729	55	5	requirement	requirement	NOUN
fsr-3729	55	6	,	,	PUNCT
fsr-3729	55	7	the	the	DET
fsr-3729	55	8	primary	primary	ADJ
fsr-3729	55	9	differences	difference	NOUN
fsr-3729	55	10	between	between	ADP
fsr-3729	55	11	the	the	DET
fsr-3729	55	12	two	two	NUM
fsr-3729	55	13	major	major	ADJ
fsr-3729	55	14	types	type	NOUN
fsr-3729	55	15	of	of	ADP
fsr-3729	55	16	protection	protection	NOUN
fsr-3729	55	17	,	,	PUNCT
fsr-3729	55	18	coupon	coupon	NOUN
fsr-3729	55	19	resets	reset	NOUN
fsr-3729	55	20	and	and	CCONJ
fsr-3729	55	21	put	put	VERB
fsr-3729	55	22	provisions	provision	NOUN
fsr-3729	55	23	,	,	PUNCT
fsr-3729	55	24	are	be	AUX
fsr-3729	55	25	the	the	DET
fsr-3729	55	26	type	type	NOUN
fsr-3729	55	27	of	of	ADP
fsr-3729	55	28	triggering	trigger	VERB
fsr-3729	55	29	events	event	NOUN
fsr-3729	55	30	that	that	PRON
fsr-3729	55	31	activate	activate	VERB
fsr-3729	55	32	the	the	DET
fsr-3729	55	33	provision	provision	NOUN
fsr-3729	55	34	.	.	PUNCT
fsr-3729	56	1	some	some	DET
fsr-3729	56	2	coupon	coupon	NOUN
fsr-3729	56	3	resets	reset	NOUN
fsr-3729	56	4	require	require	VERB
fsr-3729	56	5	only	only	ADV
fsr-3729	56	6	a	a	DET
fsr-3729	56	7	change	change	NOUN
fsr-3729	56	8	in	in	ADP
fsr-3729	56	9	rating	rating	NOUN
fsr-3729	56	10	or	or	CCONJ
fsr-3729	56	11	a	a	DET
fsr-3729	56	12	change	change	NOUN
fsr-3729	56	13	in	in	ADP
fsr-3729	56	14	rating	rating	NOUN
fsr-3729	56	15	below	below	ADP
fsr-3729	56	16	investment	investment	NOUN
fsr-3729	56	17	quality	quality	NOUN
fsr-3729	56	18	to	to	PART
fsr-3729	56	19	become	become	VERB
fsr-3729	56	20	active	active	ADJ
fsr-3729	56	21	.	.	PUNCT
fsr-3729	57	1	poison	poison	NOUN
fsr-3729	57	2	put	put	VERB
fsr-3729	57	3	provisions	provision	NOUN
fsr-3729	57	4	,	,	PUNCT
fsr-3729	57	5	however	however	ADV
fsr-3729	57	6	,	,	PUNCT
fsr-3729	57	7	require	require	VERB
fsr-3729	57	8	both	both	CCONJ
fsr-3729	57	9	the	the	DET
fsr-3729	57	10	occurrence	occurrence	NOUN
fsr-3729	57	11	of	of	ADP
fsr-3729	57	12	a	a	DET
fsr-3729	57	13	named	name	VERB
fsr-3729	57	14	event	event	NOUN
fsr-3729	57	15	and	and	CCONJ
fsr-3729	57	16	a	a	DET
fsr-3729	57	17	decline	decline	NOUN
fsr-3729	57	18	in	in	ADP
fsr-3729	57	19	bond	bond	NOUN
fsr-3729	57	20	rating	rating	NOUN
fsr-3729	57	21	to	to	PART
fsr-3729	57	22	trigger	trigger	VERB
fsr-3729	57	23	the	the	DET
fsr-3729	57	24	covenant	covenant	NOUN
fsr-3729	57	25	.	.	PUNCT
fsr-3729	58	1	coupon	coupon	NOUN
fsr-3729	58	2	resets	reset	NOUN
fsr-3729	58	3	generally	generally	ADV
fsr-3729	58	4	provide	provide	VERB
fsr-3729	58	5	high	high	ADJ
fsr-3729	58	6	levels	level	NOUN
fsr-3729	58	7	of	of	ADP
fsr-3729	58	8	protection	protection	NOUN
fsr-3729	58	9	,	,	PUNCT
fsr-3729	58	10	while	while	SCONJ
fsr-3729	58	11	poison	poison	NOUN
fsr-3729	58	12	puts	put	VERB
fsr-3729	58	13	tend	tend	VERB
fsr-3729	58	14	to	to	PART
fsr-3729	58	15	offer	offer	VERB
fsr-3729	58	16	low	low	ADJ
fsr-3729	58	17	levels	level	NOUN
fsr-3729	58	18	of	of	ADP
fsr-3729	58	19	protection	protection	NOUN
fsr-3729	58	20	.	.	PUNCT
fsr-3729	59	1	event	event	NOUN
fsr-3729	59	2	risk	risk	NOUN
fsr-3729	59	3	ratings	rating	NOUN
fsr-3729	59	4	in	in	ADP
fsr-3729	59	5	order	order	NOUN
fsr-3729	59	6	to	to	PART
fsr-3729	59	7	provide	provide	VERB
fsr-3729	59	8	bondholders	bondholder	NOUN
fsr-3729	59	9	with	with	ADP
fsr-3729	59	10	more	more	ADJ
fsr-3729	59	11	information	information	NOUN
fsr-3729	59	12	about	about	ADP
fsr-3729	59	13	event	event	NOUN
fsr-3729	59	14	risk	risk	NOUN
fsr-3729	59	15	protection	protection	NOUN
fsr-3729	59	16	,	,	PUNCT
fsr-3729	59	17	standard	standard	ADJ
fsr-3729	59	18	and	and	CCONJ
fsr-3729	59	19	poor	poor	ADJ
fsr-3729	59	20	’s	’s	PART
fsr-3729	59	21	(	(	PUNCT
fsr-3729	59	22	s&p	s&p	PROPN
fsr-3729	59	23	)	)	PUNCT
fsr-3729	59	24	has	have	AUX
fsr-3729	59	25	developed	develop	VERB
fsr-3729	59	26	a	a	DET
fsr-3729	59	27	system	system	NOUN
fsr-3729	59	28	to	to	PART
fsr-3729	59	29	rank	rank	VERB
fsr-3729	59	30	the	the	DET
fsr-3729	59	31	quality	quality	NOUN
fsr-3729	59	32	of	of	ADP
fsr-3729	59	33	the	the	DET
fsr-3729	59	34	protection	protection	NOUN
fsr-3729	59	35	provided	provide	VERB
fsr-3729	59	36	by	by	ADP
fsr-3729	59	37	the	the	DET
fsr-3729	59	38	covenants	covenant	NOUN
fsr-3729	59	39	.	.	PUNCT
fsr-3729	60	1	this	this	DET
fsr-3729	60	2	system	system	NOUN
fsr-3729	60	3	provides	provide	VERB
fsr-3729	60	4	five	five	NUM
fsr-3729	60	5	possible	possible	ADJ
fsr-3729	60	6	rankings	ranking	NOUN
fsr-3729	60	7	with	with	ADP
fsr-3729	60	8	el	el	PROPN
fsr-3729	60	9	indicating	indicate	VERB
fsr-3729	60	10	the	the	DET
fsr-3729	60	11	highest	high	ADJ
fsr-3729	60	12	quality	quality	NOUN
fsr-3729	60	13	protection	protection	NOUN
fsr-3729	60	14	against	against	ADP
fsr-3729	60	15	event	event	NOUN
fsr-3729	60	16	risk	risk	NOUN
fsr-3729	60	17	and	and	CCONJ
fsr-3729	60	18	e5	e5	PROPN
fsr-3729	60	19	indicating	indicate	VERB
fsr-3729	60	20	the	the	DET
fsr-3729	60	21	weakest	weak	ADJ
fsr-3729	60	22	protection	protection	NOUN
fsr-3729	60	23	.	.	PUNCT
fsr-3729	61	1	all	all	DET
fsr-3729	61	2	bonds	bond	NOUN
fsr-3729	61	3	with	with	ADP
fsr-3729	61	4	an	an	DET
fsr-3729	61	5	el	el	PROPN
fsr-3729	61	6	event	event	NOUN
fsr-3729	61	7	risk	risk	NOUN
fsr-3729	61	8	ranking	ranking	NOUN
fsr-3729	61	9	are	be	AUX
fsr-3729	61	10	coupon	coupon	NOUN
fsr-3729	61	11	reset	reset	ADJ
fsr-3729	61	12	type	type	NOUN
fsr-3729	61	13	of	of	ADP
fsr-3729	61	14	event	event	NOUN
fsr-3729	61	15	risk	risk	NOUN
fsr-3729	61	16	protection	protection	NOUN
fsr-3729	61	17	.	.	PUNCT
fsr-3729	62	1	these	these	DET
fsr-3729	62	2	bonds	bond	NOUN
fsr-3729	62	3	include	include	VERB
fsr-3729	62	4	indenture	indenture	NOUN
fsr-3729	62	5	provisions	provision	NOUN
fsr-3729	62	6	that	that	PRON
fsr-3729	62	7	require	require	VERB
fsr-3729	62	8	the	the	DET
fsr-3729	62	9	firm	firm	NOUN
fsr-3729	62	10	to	to	PART
fsr-3729	62	11	reset	reset	VERB
fsr-3729	62	12	the	the	DET
fsr-3729	62	13	coupon	coupon	NOUN
fsr-3729	62	14	rate	rate	NOUN
fsr-3729	62	15	following	follow	VERB
fsr-3729	62	16	a	a	DET
fsr-3729	62	17	change	change	NOUN
fsr-3729	62	18	in	in	ADP
fsr-3729	62	19	the	the	DET
fsr-3729	62	20	firms	firm	NOUN
fsr-3729	62	21	bond	bond	NOUN
fsr-3729	62	22	credit	credit	NOUN
fsr-3729	62	23	rating	rating	NOUN
fsr-3729	62	24	.	.	PUNCT
fsr-3729	63	1	the	the	DET
fsr-3729	63	2	cause	cause	NOUN
fsr-3729	63	3	of	of	ADP
fsr-3729	63	4	the	the	DET
fsr-3729	63	5	downgrade	downgrade	NOUN
fsr-3729	63	6	is	be	AUX
fsr-3729	63	7	immaterial	immaterial	ADJ
fsr-3729	63	8	,	,	PUNCT
fsr-3729	63	9	so	so	SCONJ
fsr-3729	63	10	that	that	SCONJ
fsr-3729	63	11	all	all	DET
fsr-3729	63	12	types	type	NOUN
fsr-3729	63	13	of	of	ADP
fsr-3729	63	14	events	event	NOUN
fsr-3729	63	15	are	be	AUX
fsr-3729	63	16	covered	cover	VERB
fsr-3729	63	17	by	by	ADP
fsr-3729	63	18	these	these	DET
fsr-3729	63	19	indenture	indenture	NOUN
fsr-3729	63	20	provisions	provision	NOUN
fsr-3729	63	21	.	.	PUNCT
fsr-3729	64	1	the	the	DET
fsr-3729	64	2	comprehensive	comprehensive	ADJ
fsr-3729	64	3	146	146	NUM
fsr-3729	64	4	financial	financial	ADJ
fsr-3729	64	5	services	service	NOUN
fsr-3729	64	6	review	review	NOUN
fsr-3729	64	7	,	,	PUNCT
fsr-3729	64	8	3(2	3(2	NUM
fsr-3729	64	9	)	)	PUNCT
fsr-3729	64	10	1994	1994	NUM
fsr-3729	64	11	table	table	NOUN
fsr-3729	64	12	1	1	NUM
fsr-3729	64	13	.	.	PUNCT
fsr-3729	65	1	bond	bond	NOUN
fsr-3729	65	2	coupon	coupon	NOUN
fsr-3729	65	3	reset	reset	ADJ
fsr-3729	65	4	provisions	provision	NOUN
fsr-3729	65	5	for	for	ADP
fsr-3729	65	6	enron	enron	PROPN
fsr-3729	65	7	corporation	corporation	PROPN
fsr-3729	65	8	9.5	9.5	NUM
fsr-3729	65	9	percent	percent	NOUN
fsr-3729	65	10	credit	credit	NOUN
fsr-3729	65	11	sensitive	sensitive	ADJ
fsr-3729	65	12	notes	note	NOUN
fsr-3729	65	13	due	due	ADJ
fsr-3729	65	14	2001	2001	NUM
fsr-3729	65	15	s&p	s&p	PROPN
fsr-3729	65	16	credit	credit	NOUN
fsr-3729	65	17	rating	rating	NOUN
fsr-3729	65	18	investment	investment	NOUN
fsr-3729	65	19	grade	grade	NOUN
fsr-3729	65	20	aaa	aaa	NOUN
fsr-3729	65	21	aa+	aa+	NOUN
fsr-3729	65	22	to	to	ADP
fsr-3729	65	23	aa	aa	PROPN
fsr-3729	65	24	a+	a+	PUNCT
fsr-3729	65	25	to	to	ADP
fsr-3729	65	26	a	a	DET
fsr-3729	65	27	bbb+	bbb+	ADJ
fsr-3729	65	28	to	to	ADP
fsr-3729	65	29	bbb	bbb	PROPN
fsr-3729	65	30	noninvestment	noninvestment	ADJ
fsr-3729	65	31	grade	grade	NOUN
fsr-3729	65	32	bb+	bb+	PROPN
fsr-3729	65	33	bb	bb	INTJ
fsr-3729	65	34	bb	bb	NUM
fsr-3729	65	35	moody	moody	PROPN
fsr-3729	65	36	’s	’s	PART
fsr-3729	65	37	credit	credit	NOUN
fsr-3729	65	38	rating	rating	NOUN
fsr-3729	65	39	aai3	aai3	PROPN
fsr-3729	65	40	aal	aal	PROPN
fsr-3729	65	41	to	to	ADP
fsr-3729	65	42	aa	aa	PROPN
fsr-3729	65	43	al	al	PROPN
fsr-3729	65	44	to	to	PART
fsr-3729	65	45	a3	a3	VERB
fsr-3729	65	46	baal	baal	PROPN
fsr-3729	65	47	to	to	PART
fsr-3729	65	48	baa3	baa3	PROPN
fsr-3729	65	49	bal	bal	PROPN
fsr-3729	65	50	ba2	ba2	PROPN
fsr-3729	65	51	ba3	ba3	PROPN
fsr-3729	65	52	applicable	applicable	ADJ
fsr-3729	65	53	rate	rate	NOUN
fsr-3729	65	54	for	for	ADP
fsr-3729	65	55	coupon	coupon	NOUN
fsr-3729	65	56	reset	reset	NOUN
fsr-3729	65	57	9.20	9.20	NUM
fsr-3729	65	58	%	%	NOUN
fsr-3729	65	59	9.30	9.30	NUM
fsr-3729	65	60	%	%	NOUN
fsr-3729	65	61	9.40	9.40	NUM
fsr-3729	65	62	%	%	NOUN
fsr-3729	65	63	9.50	9.50	NUM
fsr-3729	65	64	%	%	NOUN
fsr-3729	65	65	12.00	12.00	NUM
fsr-3729	65	66	%	%	NOUN
fsr-3729	65	67	12.50	12.50	NUM
fsr-3729	65	68	%	%	NOUN
fsr-3729	65	69	13.00	13.00	NUM
fsr-3729	65	70	%	%	NOUN
fsr-3729	65	71	interest	interest	NOUN
fsr-3729	65	72	rate	rate	NOUN
fsr-3729	65	73	difserential	difserential	PROPN
fsr-3729	65	74	above	above	ADP
fsr-3729	65	75	aaa	aaa	NOUN
fsr-3729	65	76	rating	rating	NOUN
fsr-3729	65	77	(	(	PUNCT
fsr-3729	65	78	in	in	ADP
fsr-3729	65	79	basis	basis	NOUN
fsr-3729	65	80	points	point	NOUN
fsr-3729	65	81	)	)	PUNCT
fsr-3729	65	82	10	10	NUM
fsr-3729	65	83	20	20	NUM
fsr-3729	65	84	30	30	NUM
fsr-3729	65	85	280	280	NUM
fsr-3729	65	86	330	330	NUM
fsr-3729	65	87	380	380	NUM
fsr-3729	65	88	source	source	NOUN
fsr-3729	65	89	:	:	PUNCT
fsr-3729	65	90	prospectus	prospectus	NOUN
fsr-3729	65	91	supplement	supplement	NOUN
fsr-3729	65	92	for	for	ADP
fsr-3729	65	93	enron	enron	PROPN
fsr-3729	65	94	corporation	corporation	PROPN
fsr-3729	65	95	,	,	PUNCT
fsr-3729	65	96	may	may	AUX
fsr-3729	65	97	3	3	NUM
fsr-3729	65	98	1	1	NUM
fsr-3729	65	99	,	,	PUNCT
fsr-3729	65	100	1998	1998	NUM
fsr-3729	65	101	.	.	PUNCT
fsr-3729	66	1	scope	scope	NOUN
fsr-3729	66	2	of	of	ADP
fsr-3729	66	3	this	this	DET
fsr-3729	66	4	type	type	NOUN
fsr-3729	66	5	of	of	ADP
fsr-3729	66	6	coupon	coupon	NOUN
fsr-3729	66	7	reset	reset	NOUN
fsr-3729	66	8	provides	provide	VERB
fsr-3729	66	9	protection	protection	NOUN
fsr-3729	66	10	against	against	ADP
fsr-3729	66	11	ordinary	ordinary	ADJ
fsr-3729	66	12	credit	credit	NOUN
fsr-3729	66	13	erosion	erosion	NOUN
fsr-3729	66	14	resulting	result	VERB
fsr-3729	66	15	from	from	ADP
fsr-3729	66	16	fundamental	fundamental	ADJ
fsr-3729	66	17	business	business	NOUN
fsr-3729	66	18	deterioration	deterioration	NOUN
fsr-3729	66	19	as	as	ADV
fsr-3729	66	20	well	well	ADV
fsr-3729	66	21	as	as	ADP
fsr-3729	66	22	from	from	ADP
fsr-3729	66	23	leveraged	leveraged	ADJ
fsr-3729	66	24	buyouts	buyout	NOUN
fsr-3729	66	25	or	or	CCONJ
fsr-3729	66	26	other	other	ADJ
fsr-3729	66	27	events	event	NOUN
fsr-3729	66	28	.	.	PUNCT
fsr-3729	67	1	however	however	ADV
fsr-3729	67	2	,	,	PUNCT
fsr-3729	67	3	the	the	DET
fsr-3729	67	4	el	el	PROPN
fsr-3729	67	5	ranking	ranking	NOUN
fsr-3729	67	6	does	do	AUX
fsr-3729	67	7	not	not	PART
fsr-3729	67	8	provide	provide	VERB
fsr-3729	67	9	protection	protection	NOUN
fsr-3729	67	10	against	against	ADP
fsr-3729	67	11	all	all	DET
fsr-3729	67	12	risk	risk	NOUN
fsr-3729	67	13	.	.	PUNCT
fsr-3729	68	1	bonds	bond	NOUN
fsr-3729	68	2	are	be	AUX
fsr-3729	68	3	still	still	ADV
fsr-3729	68	4	subject	subject	ADJ
fsr-3729	68	5	to	to	ADP
fsr-3729	68	6	both	both	DET
fsr-3729	68	7	liquidity	liquidity	NOUN
fsr-3729	68	8	and	and	CCONJ
fsr-3729	68	9	default	default	NOUN
fsr-3729	68	10	risk	risk	NOUN
fsr-3729	68	11	.	.	PUNCT
fsr-3729	69	1	the	the	DET
fsr-3729	69	2	el	el	PROPN
fsr-3729	69	3	protective	protective	ADJ
fsr-3729	69	4	covenant	covenant	NOUN
fsr-3729	69	5	includes	include	VERB
fsr-3729	69	6	a	a	DET
fsr-3729	69	7	schedule	schedule	NOUN
fsr-3729	69	8	of	of	ADP
fsr-3729	69	9	coupon	coupon	NOUN
fsr-3729	69	10	interest	interest	NOUN
fsr-3729	69	11	rates	rate	NOUN
fsr-3729	69	12	for	for	ADP
fsr-3729	69	13	each	each	DET
fsr-3729	69	14	level	level	NOUN
fsr-3729	69	15	of	of	ADP
fsr-3729	69	16	bond	bond	NOUN
fsr-3729	69	17	rating	rating	NOUN
fsr-3729	69	18	,	,	PUNCT
fsr-3729	69	19	and	and	CCONJ
fsr-3729	69	20	the	the	DET
fsr-3729	69	21	triggering	trigger	VERB
fsr-3729	69	22	event	event	NOUN
fsr-3729	69	23	is	be	AUX
fsr-3729	69	24	any	any	DET
fsr-3729	69	25	change	change	NOUN
fsr-3729	69	26	in	in	ADP
fsr-3729	69	27	the	the	DET
fsr-3729	69	28	bond	bond	NOUN
fsr-3729	69	29	rating	rating	NOUN
fsr-3729	69	30	.	.	PUNCT
fsr-3729	70	1	the	the	DET
fsr-3729	70	2	interest	interest	NOUN
fsr-3729	70	3	rate	rate	NOUN
fsr-3729	70	4	reset	reset	NOUN
fsr-3729	70	5	is	be	AUX
fsr-3729	70	6	largest	large	ADJ
fsr-3729	70	7	as	as	ADP
fsr-3729	70	8	the	the	DET
fsr-3729	70	9	bond	bond	NOUN
fsr-3729	70	10	rating	rating	NOUN
fsr-3729	70	11	crosses	crosse	NOUN
fsr-3729	70	12	from	from	ADP
fsr-3729	70	13	investment	investment	NOUN
fsr-3729	70	14	to	to	ADP
fsr-3729	70	15	speculative	speculative	ADJ
fsr-3729	70	16	grade	grade	NOUN
fsr-3729	70	17	.	.	PUNCT
fsr-3729	71	1	for	for	ADP
fsr-3729	71	2	example	example	NOUN
fsr-3729	71	3	,	,	PUNCT
fsr-3729	71	4	enron	enron	PROPN
fsr-3729	71	5	corp	corp	PROPN
fsr-3729	71	6	.	.	PROPN
fsr-3729	71	7	,	,	PUNCT
fsr-3729	71	8	9.5	9.5	NUM
fsr-3729	71	9	percent	percent	NOUN
fsr-3729	71	10	credit	credit	NOUN
fsr-3729	71	11	sensitive	sensitive	ADJ
fsr-3729	71	12	notes	note	NOUN
fsr-3729	71	13	due	due	ADJ
fsr-3729	71	14	in	in	ADP
fsr-3729	71	15	2001	2001	NUM
fsr-3729	71	16	were	be	AUX
fsr-3729	71	17	issued	issue	VERB
fsr-3729	71	18	in	in	ADP
fsr-3729	71	19	june	june	PROPN
fsr-3729	71	20	24	24	NUM
fsr-3729	71	21	,	,	PUNCT
fsr-3729	71	22	1989	1989	NUM
fsr-3729	71	23	with	with	ADP
fsr-3729	71	24	a	a	DET
fsr-3729	71	25	s&p	s&p	PROPN
fsr-3729	71	26	credit	credit	NOUN
fsr-3729	71	27	rating	rating	NOUN
fsr-3729	71	28	of	of	ADP
fsr-3729	71	29	bbband	bbband	NOUN
fsr-3729	71	30	a	a	DET
fsr-3729	71	31	moody	moody	NOUN
fsr-3729	71	32	’s	’s	PART
fsr-3729	71	33	rating	rating	NOUN
fsr-3729	71	34	of	of	ADP
fsr-3729	71	35	baa3	baa3	PROPN
fsr-3729	71	36	.	.	PUNCT
fsr-3729	72	1	the	the	DET
fsr-3729	72	2	indenture	indenture	NOUN
fsr-3729	72	3	provision	provision	NOUN
fsr-3729	72	4	provides	provide	VERB
fsr-3729	72	5	that	that	SCONJ
fsr-3729	72	6	if	if	SCONJ
fsr-3729	72	7	the	the	DET
fsr-3729	72	8	bond	bond	NOUN
fsr-3729	72	9	rating	rating	NOUN
fsr-3729	72	10	changes	change	NOUN
fsr-3729	72	11	,	,	PUNCT
fsr-3729	72	12	the	the	DET
fsr-3729	72	13	coupon	coupon	NOUN
fsr-3729	72	14	rate	rate	NOUN
fsr-3729	72	15	for	for	ADP
fsr-3729	72	16	the	the	DET
fsr-3729	72	17	bond	bond	NOUN
fsr-3729	72	18	will	will	AUX
fsr-3729	72	19	also	also	ADV
fsr-3729	72	20	change	change	VERB
fsr-3729	72	21	according	accord	VERB
fsr-3729	72	22	to	to	ADP
fsr-3729	72	23	a	a	DET
fsr-3729	72	24	set	set	ADJ
fsr-3729	72	25	schedule	schedule	NOUN
fsr-3729	72	26	.	.	PUNCT
fsr-3729	73	1	table	table	NOUN
fsr-3729	73	2	1	1	NUM
fsr-3729	73	3	shows	show	VERB
fsr-3729	73	4	that	that	SCONJ
fsr-3729	73	5	interest	interest	NOUN
fsr-3729	73	6	rate	rate	NOUN
fsr-3729	73	7	penalty	penalty	NOUN
fsr-3729	73	8	yields	yield	NOUN
fsr-3729	73	9	are	be	AUX
fsr-3729	73	10	quite	quite	ADV
fsr-3729	73	11	small	small	ADJ
fsr-3729	73	12	when	when	SCONJ
fsr-3729	73	13	a	a	DET
fsr-3729	73	14	credit	credit	NOUN
fsr-3729	73	15	declines	decline	VERB
fsr-3729	73	16	within	within	ADP
fsr-3729	73	17	the	the	DET
fsr-3729	73	18	investment	investment	NOUN
fsr-3729	73	19	grades	grade	NOUN
fsr-3729	73	20	.	.	PUNCT
fsr-3729	74	1	however	however	ADV
fsr-3729	74	2	,	,	PUNCT
fsr-3729	74	3	a	a	DET
fsr-3729	74	4	substantial	substantial	ADJ
fsr-3729	74	5	penalty	penalty	NOUN
fsr-3729	74	6	applies	apply	VERB
fsr-3729	74	7	when	when	SCONJ
fsr-3729	74	8	credit	credit	NOUN
fsr-3729	74	9	quality	quality	NOUN
fsr-3729	74	10	drops	drop	VERB
fsr-3729	74	11	below	below	ADP
fsr-3729	74	12	investment	investment	NOUN
fsr-3729	74	13	grade	grade	NOUN
fsr-3729	74	14	.	.	PUNCT
fsr-3729	75	1	most	most	ADJ
fsr-3729	75	2	bonds	bond	NOUN
fsr-3729	75	3	that	that	PRON
fsr-3729	75	4	qualify	qualify	VERB
fsr-3729	75	5	for	for	ADP
fsr-3729	75	6	an	an	DET
fsr-3729	75	7	e2	e2	PROPN
fsr-3729	75	8	ranking	ranking	NOUN
fsr-3729	75	9	also	also	ADV
fsr-3729	75	10	have	have	VERB
fsr-3729	75	11	a	a	DET
fsr-3729	75	12	coupon	coupon	NOUN
fsr-3729	75	13	reset	reset	ADJ
fsr-3729	75	14	structure	structure	NOUN
fsr-3729	75	15	.	.	PUNCT
fsr-3729	75	16	’	'	PUNCT
fsr-3729	76	1	bonds	bond	NOUN
fsr-3729	76	2	with	with	ADP
fsr-3729	76	3	e2	e2	PROPN
fsr-3729	76	4	rankings	ranking	NOUN
fsr-3729	76	5	require	require	VERB
fsr-3729	76	6	a	a	DET
fsr-3729	76	7	designated	designate	VERB
fsr-3729	76	8	event	event	NOUN
fsr-3729	76	9	in	in	ADP
fsr-3729	76	10	addition	addition	NOUN
fsr-3729	76	11	to	to	ADP
fsr-3729	76	12	a	a	DET
fsr-3729	76	13	rating	rating	NOUN
fsr-3729	76	14	downgrade	downgrade	NOUN
fsr-3729	76	15	to	to	ADP
fsr-3729	76	16	speculative	speculative	ADJ
fsr-3729	76	17	grade	grade	NOUN
fsr-3729	76	18	before	before	ADP
fsr-3729	76	19	triggering	trigger	VERB
fsr-3729	76	20	the	the	DET
fsr-3729	76	21	protection	protection	NOUN
fsr-3729	76	22	.	.	PUNCT
fsr-3729	77	1	if	if	SCONJ
fsr-3729	77	2	the	the	DET
fsr-3729	77	3	bond	bond	NOUN
fsr-3729	77	4	already	already	ADV
fsr-3729	77	5	has	have	VERB
fsr-3729	77	6	a	a	DET
fsr-3729	77	7	speculative	speculative	ADJ
fsr-3729	77	8	grade	grade	NOUN
fsr-3729	77	9	credit	credit	NOUN
fsr-3729	77	10	rating	rating	NOUN
fsr-3729	77	11	,	,	PUNCT
fsr-3729	77	12	a	a	DET
fsr-3729	77	13	downgrade	downgrade	NOUN
fsr-3729	77	14	of	of	ADP
fsr-3729	77	15	one	one	NUM
fsr-3729	77	16	full	full	ADJ
fsr-3729	77	17	rating	rating	NOUN
fsr-3729	77	18	category	category	NOUN
fsr-3729	77	19	will	will	AUX
fsr-3729	77	20	trigger	trigger	VERB
fsr-3729	77	21	the	the	DET
fsr-3729	77	22	coupon	coupon	NOUN
fsr-3729	77	23	reset	reset	NOUN
fsr-3729	77	24	.	.	PUNCT
fsr-3729	78	1	bondholders	bondholder	NOUN
fsr-3729	78	2	must	must	AUX
fsr-3729	78	3	absorb	absorb	VERB
fsr-3729	78	4	any	any	DET
fsr-3729	78	5	loss	loss	NOUN
fsr-3729	78	6	from	from	ADP
fsr-3729	78	7	credit	credit	NOUN
fsr-3729	78	8	deterioration	deterioration	NOUN
fsr-3729	78	9	within	within	ADP
fsr-3729	78	10	the	the	DET
fsr-3729	78	11	range	range	NOUN
fsr-3729	78	12	of	of	ADP
fsr-3729	78	13	investment	investment	NOUN
fsr-3729	78	14	quality	quality	NOUN
fsr-3729	78	15	ratings	rating	NOUN
fsr-3729	78	16	.	.	PUNCT
fsr-3729	79	1	the	the	DET
fsr-3729	79	2	scope	scope	NOUN
fsr-3729	79	3	of	of	ADP
fsr-3729	79	4	the	the	DET
fsr-3729	79	5	designated	designate	VERB
fsr-3729	79	6	events	event	NOUN
fsr-3729	79	7	for	for	ADP
fsr-3729	79	8	e2	e2	NOUN
fsr-3729	79	9	bonds	bond	NOUN
fsr-3729	79	10	is	be	AUX
fsr-3729	79	11	broad	broad	ADJ
fsr-3729	79	12	and	and	CCONJ
fsr-3729	79	13	may	may	AUX
fsr-3729	79	14	include	include	VERB
fsr-3729	79	15	:	:	PUNCT
fsr-3729	79	16	acquisition	acquisition	NOUN
fsr-3729	79	17	of	of	ADP
fsr-3729	79	18	a	a	DET
fsr-3729	79	19	specified	specified	ADJ
fsr-3729	79	20	percentage	percentage	NOUN
fsr-3729	79	21	of	of	ADP
fsr-3729	79	22	voting	voting	NOUN
fsr-3729	79	23	control	control	NOUN
fsr-3729	79	24	,	,	PUNCT
fsr-3729	79	25	change	change	NOUN
fsr-3729	79	26	in	in	ADP
fsr-3729	79	27	majority	majority	NOUN
fsr-3729	79	28	of	of	ADP
fsr-3729	79	29	the	the	DET
fsr-3729	79	30	board	board	NOUN
fsr-3729	79	31	of	of	ADP
fsr-3729	79	32	directors	director	NOUN
fsr-3729	79	33	,	,	PUNCT
fsr-3729	79	34	merger	merger	NOUN
fsr-3729	79	35	,	,	PUNCT
fsr-3729	79	36	consolidation	consolidation	NOUN
fsr-3729	79	37	,	,	PUNCT
fsr-3729	79	38	asset	asset	NOUN
fsr-3729	79	39	transfer	transfer	NOUN
fsr-3729	79	40	,	,	PUNCT
fsr-3729	79	41	specified	specify	VERB
fsr-3729	79	42	types	type	NOUN
fsr-3729	79	43	of	of	ADP
fsr-3729	79	44	acquisitions	acquisition	NOUN
fsr-3729	79	45	,	,	PUNCT
fsr-3729	79	46	and	and	CCONJ
fsr-3729	79	47	large	large	ADJ
fsr-3729	79	48	special	special	ADJ
fsr-3729	79	49	dividends	dividend	NOUN
fsr-3729	79	50	or	or	CCONJ
fsr-3729	79	51	stock	stock	NOUN
fsr-3729	79	52	repurchases	repurchase	NOUN
fsr-3729	79	53	.	.	PUNCT
fsr-3729	80	1	the	the	DET
fsr-3729	80	2	specified	specify	VERB
fsr-3729	80	3	thresholds	threshold	NOUN
fsr-3729	80	4	for	for	ADP
fsr-3729	80	5	these	these	DET
fsr-3729	80	6	events	event	NOUN
fsr-3729	80	7	are	be	AUX
fsr-3729	80	8	sufficiently	sufficiently	ADV
fsr-3729	80	9	low	low	ADJ
fsr-3729	80	10	so	so	SCONJ
fsr-3729	80	11	that	that	SCONJ
fsr-3729	80	12	they	they	PRON
fsr-3729	80	13	provide	provide	VERB
fsr-3729	80	14	protection	protection	NOUN
fsr-3729	80	15	against	against	ADP
fsr-3729	80	16	major	major	ADJ
fsr-3729	80	17	changes	change	NOUN
fsr-3729	80	18	in	in	ADP
fsr-3729	80	19	credit	credit	NOUN
fsr-3729	80	20	quality	quality	NOUN
fsr-3729	80	21	,	,	PUNCT
fsr-3729	80	22	including	include	VERB
fsr-3729	80	23	changes	change	NOUN
fsr-3729	80	24	brought	bring	VERB
fsr-3729	80	25	about	about	ADP
fsr-3729	80	26	by	by	ADP
fsr-3729	80	27	a	a	DET
fsr-3729	80	28	series	series	NOUN
fsr-3729	80	29	of	of	ADP
fsr-3729	80	30	transactions	transaction	NOUN
fsr-3729	80	31	over	over	ADP
fsr-3729	80	32	a	a	DET
fsr-3729	80	33	multi	multi	ADJ
fsr-3729	80	34	-	-	ADJ
fsr-3729	80	35	year	year	ADJ
fsr-3729	80	36	period	period	NOUN
fsr-3729	80	37	.	.	PUNCT
fsr-3729	81	1	the	the	DET
fsr-3729	81	2	e3	e3	NOUN
fsr-3729	81	3	bonds	bond	NOUN
fsr-3729	81	4	generally	generally	ADV
fsr-3729	81	5	have	have	AUX
fsr-3729	81	6	poison	poison	NOUN
fsr-3729	81	7	put	put	VERB
fsr-3729	81	8	type	type	NOUN
fsr-3729	81	9	structures	structure	NOUN
fsr-3729	81	10	and	and	CCONJ
fsr-3729	81	11	are	be	AUX
fsr-3729	81	12	protected	protect	VERB
fsr-3729	81	13	against	against	ADP
fsr-3729	81	14	many	many	ADJ
fsr-3729	81	15	of	of	ADP
fsr-3729	81	16	the	the	DET
fsr-3729	81	17	same	same	ADJ
fsr-3729	81	18	events	event	NOUN
fsr-3729	81	19	as	as	SCONJ
fsr-3729	81	20	e2	e2	PROPN
fsr-3729	81	21	bonds.2	bonds.2	ADP
fsr-3729	81	22	the	the	DET
fsr-3729	81	23	thresholds	threshold	NOUN
fsr-3729	81	24	for	for	ADP
fsr-3729	81	25	triggering	trigger	VERB
fsr-3729	81	26	the	the	DET
fsr-3729	81	27	e3	e3	NOUN
fsr-3729	81	28	covenants	covenant	NOUN
fsr-3729	81	29	,	,	PUNCT
fsr-3729	81	30	however	however	ADV
fsr-3729	81	31	,	,	PUNCT
fsr-3729	81	32	are	be	AUX
fsr-3729	81	33	high	high	ADJ
fsr-3729	81	34	enough	enough	ADV
fsr-3729	81	35	that	that	SCONJ
fsr-3729	81	36	the	the	DET
fsr-3729	81	37	bond	bond	NOUN
fsr-3729	81	38	can	can	AUX
fsr-3729	81	39	fall	fall	VERB
fsr-3729	81	40	below	below	ADP
fsr-3729	81	41	investment	investment	NOUN
fsr-3729	81	42	grade	grade	NOUN
fsr-3729	81	43	as	as	ADP
fsr-3729	81	44	a	a	DET
fsr-3729	81	45	result	result	NOUN
fsr-3729	81	46	of	of	ADP
fsr-3729	81	47	an	an	DET
fsr-3729	81	48	event	event	NOUN
fsr-3729	81	49	or	or	CCONJ
fsr-3729	81	50	series	series	NOUN
fsr-3729	81	51	of	of	ADP
fsr-3729	81	52	events	event	NOUN
fsr-3729	81	53	that	that	PRON
fsr-3729	81	54	will	will	AUX
fsr-3729	81	55	not	not	PART
fsr-3729	81	56	trigger	trigger	VERB
fsr-3729	81	57	the	the	DET
fsr-3729	81	58	protection	protection	NOUN
fsr-3729	81	59	.	.	PUNCT
fsr-3729	82	1	the	the	DET
fsr-3729	82	2	e3	e3	NOUN
fsr-3729	82	3	ranking	rank	VERB
fsr-3729	82	4	bonds	bond	NOUN
fsr-3729	82	5	generally	generally	ADV
fsr-3729	82	6	include	include	VERB
fsr-3729	82	7	put	put	VERB
fsr-3729	82	8	at	at	ADP
fsr-3729	82	9	par	par	NOUN
fsr-3729	82	10	provisions	provision	NOUN
fsr-3729	82	11	triggered	trigger	VERB
fsr-3729	82	12	by	by	ADP
fsr-3729	82	13	designated	designate	VERB
fsr-3729	82	14	events	event	NOUN
fsr-3729	82	15	in	in	ADP
fsr-3729	82	16	conjunction	conjunction	NOUN
fsr-3729	82	17	with	with	ADP
fsr-3729	82	18	a	a	DET
fsr-3729	82	19	rating	rating	NOUN
fsr-3729	82	20	downgrade	downgrade	NOUN
fsr-3729	82	21	from	from	ADP
fsr-3729	82	22	investment	investment	NOUN
fsr-3729	82	23	grade	grade	NOUN
fsr-3729	82	24	to	to	ADP
fsr-3729	82	25	speculative	speculative	ADJ
fsr-3729	82	26	grade	grade	NOUN
fsr-3729	82	27	by	by	ADP
fsr-3729	82	28	moody	moody	PROPN
fsr-3729	82	29	’s	’s	PART
fsr-3729	82	30	and/or	and/or	CCONJ
fsr-3729	82	31	s&p	s&p	PROPN
fsr-3729	82	32	.	.	PUNCT
fsr-3729	83	1	some	some	DET
fsr-3729	83	2	e3	e3	NOUN
fsr-3729	83	3	bonds	bond	NOUN
fsr-3729	83	4	are	be	AUX
fsr-3729	83	5	also	also	ADV
fsr-3729	83	6	coupon	coupon	NOUN
fsr-3729	83	7	resets	reset	NOUN
fsr-3729	83	8	versus	versus	ADP
fsr-3729	83	9	poison	poison	NOUN
fsr-3729	83	10	puts	put	VERB
fsr-3729	83	11	147	147	NUM
fsr-3729	83	12	triggered	trigger	VERB
fsr-3729	83	13	if	if	SCONJ
fsr-3729	83	14	the	the	DET
fsr-3729	83	15	rating	rating	NOUN
fsr-3729	83	16	is	be	AUX
fsr-3729	83	17	withdrawn	withdraw	VERB
fsr-3729	83	18	or	or	CCONJ
fsr-3729	83	19	if	if	SCONJ
fsr-3729	83	20	a	a	DET
fsr-3729	83	21	speculative	speculative	ADJ
fsr-3729	83	22	bond	bond	NOUN
fsr-3729	83	23	is	be	AUX
fsr-3729	83	24	downgraded	downgrade	VERB
fsr-3729	83	25	one	one	NUM
fsr-3729	83	26	full	full	ADJ
fsr-3729	83	27	rating	rating	NOUN
fsr-3729	83	28	category	category	NOUN
fsr-3729	83	29	.	.	PUNCT
fsr-3729	84	1	bondholders	bondholder	NOUN
fsr-3729	84	2	must	must	AUX
fsr-3729	84	3	absorb	absorb	VERB
fsr-3729	84	4	any	any	DET
fsr-3729	84	5	loss	loss	NOUN
fsr-3729	84	6	from	from	ADP
fsr-3729	84	7	credit	credit	NOUN
fsr-3729	84	8	deterioration	deterioration	NOUN
fsr-3729	84	9	within	within	ADP
fsr-3729	84	10	investment	investment	NOUN
fsr-3729	84	11	grade	grade	NOUN
fsr-3729	84	12	.	.	PUNCT
fsr-3729	85	1	most	most	ADJ
fsr-3729	85	2	e3	e3	NOUN
fsr-3729	85	3	bonds	bond	NOUN
fsr-3729	85	4	require	require	VERB
fsr-3729	85	5	that	that	SCONJ
fsr-3729	85	6	rating	rating	NOUN
fsr-3729	85	7	changes	change	NOUN
fsr-3729	85	8	occur	occur	VERB
fsr-3729	85	9	a	a	DET
fsr-3729	85	10	minimum	minimum	NOUN
fsr-3729	85	11	of	of	ADP
fsr-3729	85	12	90	90	NUM
fsr-3729	85	13	days	day	NOUN
fsr-3729	85	14	before	before	ADP
fsr-3729	85	15	or	or	CCONJ
fsr-3729	85	16	after	after	ADP
fsr-3729	85	17	the	the	DET
fsr-3729	85	18	designated	designate	VERB
fsr-3729	85	19	event	event	NOUN
fsr-3729	85	20	to	to	PART
fsr-3729	85	21	trigger	trigger	VERB
fsr-3729	85	22	the	the	DET
fsr-3729	85	23	protective	protective	ADJ
fsr-3729	85	24	covenant	covenant	NOUN
fsr-3729	85	25	.	.	PUNCT
fsr-3729	86	1	the	the	DET
fsr-3729	86	2	lack	lack	NOUN
fsr-3729	86	3	of	of	ADP
fsr-3729	86	4	a	a	DET
fsr-3729	86	5	designated	designate	VERB
fsr-3729	86	6	event	event	NOUN
fsr-3729	86	7	covering	cover	VERB
fsr-3729	86	8	acquisitions	acquisition	NOUN
fsr-3729	86	9	by	by	ADP
fsr-3729	86	10	the	the	DET
fsr-3729	86	11	issuers	issuer	NOUN
fsr-3729	86	12	may	may	AUX
fsr-3729	86	13	keep	keep	VERB
fsr-3729	86	14	a	a	DET
fsr-3729	86	15	bond	bond	NOUN
fsr-3729	86	16	from	from	ADP
fsr-3729	86	17	qualifying	qualify	VERB
fsr-3729	86	18	at	at	ADP
fsr-3729	86	19	a	a	DET
fsr-3729	86	20	higher	high	ADJ
fsr-3729	86	21	ranking	ranking	NOUN
fsr-3729	86	22	.	.	PUNCT
fsr-3729	87	1	most	most	ADJ
fsr-3729	87	2	e4	e4	PROPN
fsr-3729	87	3	ranked	rank	VERB
fsr-3729	87	4	bonds	bond	NOUN
fsr-3729	87	5	are	be	AUX
fsr-3729	87	6	similar	similar	ADJ
fsr-3729	87	7	in	in	ADP
fsr-3729	87	8	structure	structure	NOUN
fsr-3729	87	9	to	to	ADP
fsr-3729	87	10	those	those	PRON
fsr-3729	87	11	found	find	VERB
fsr-3729	87	12	in	in	ADP
fsr-3729	87	13	the	the	DET
fsr-3729	87	14	e3	e3	NOUN
fsr-3729	87	15	category	category	NOUN
fsr-3729	87	16	.	.	PUNCT
fsr-3729	88	1	these	these	DET
fsr-3729	88	2	bonds	bond	NOUN
fsr-3729	88	3	allow	allow	VERB
fsr-3729	88	4	the	the	DET
fsr-3729	88	5	holder	holder	NOUN
fsr-3729	88	6	to	to	PART
fsr-3729	88	7	put	put	VERB
fsr-3729	88	8	the	the	DET
fsr-3729	88	9	issue	issue	NOUN
fsr-3729	88	10	at	at	ADP
fsr-3729	88	11	par	par	NOUN
fsr-3729	88	12	with	with	ADP
fsr-3729	88	13	the	the	DET
fsr-3729	88	14	occurrence	occurrence	NOUN
fsr-3729	88	15	of	of	ADP
fsr-3729	88	16	designated	designate	VERB
fsr-3729	88	17	events	event	NOUN
fsr-3729	88	18	and	and	CCONJ
fsr-3729	88	19	a	a	DET
fsr-3729	88	20	rating	rating	NOUN
fsr-3729	88	21	downgrade	downgrade	NOUN
fsr-3729	88	22	below	below	ADP
fsr-3729	88	23	investment	investment	NOUN
fsr-3729	88	24	grade	grade	NOUN
fsr-3729	88	25	.	.	PUNCT
fsr-3729	89	1	the	the	DET
fsr-3729	89	2	event	event	NOUN
fsr-3729	89	3	thresholds	threshold	VERB
fsr-3729	89	4	allowed	allow	VERB
fsr-3729	89	5	under	under	ADP
fsr-3729	89	6	an	an	DET
fsr-3729	89	7	e4	e4	PROPN
fsr-3729	89	8	bond	bond	NOUN
fsr-3729	89	9	,	,	PUNCT
fsr-3729	89	10	however	however	ADV
fsr-3729	89	11	,	,	PUNCT
fsr-3729	89	12	are	be	AUX
fsr-3729	89	13	generally	generally	ADV
fsr-3729	89	14	higher	high	ADJ
fsr-3729	89	15	than	than	ADP
fsr-3729	89	16	those	those	PRON
fsr-3729	89	17	of	of	ADP
fsr-3729	89	18	e3	e3	NOUN
fsr-3729	89	19	.	.	PUNCT
fsr-3729	90	1	thus	thus	ADV
fsr-3729	90	2	,	,	PUNCT
fsr-3729	90	3	the	the	DET
fsr-3729	90	4	company	company	NOUN
fsr-3729	90	5	can	can	AUX
fsr-3729	90	6	undertake	undertake	VERB
fsr-3729	90	7	actions	action	NOUN
fsr-3729	90	8	which	which	PRON
fsr-3729	90	9	cause	cause	VERB
fsr-3729	90	10	a	a	DET
fsr-3729	90	11	deterioration	deterioration	NOUN
fsr-3729	90	12	in	in	ADP
fsr-3729	90	13	credit	credit	NOUN
fsr-3729	90	14	quality	quality	NOUN
fsr-3729	90	15	to	to	ADP
fsr-3729	90	16	speculative	speculative	ADJ
fsr-3729	90	17	grade	grade	NOUN
fsr-3729	90	18	without	without	ADP
fsr-3729	90	19	triggering	trigger	VERB
fsr-3729	90	20	the	the	DET
fsr-3729	90	21	put	put	NOUN
fsr-3729	90	22	.	.	PUNCT
fsr-3729	91	1	often	often	ADV
fsr-3729	91	2	the	the	DET
fsr-3729	91	3	protection	protection	NOUN
fsr-3729	91	4	is	be	AUX
fsr-3729	91	5	not	not	PART
fsr-3729	91	6	triggered	trigger	VERB
fsr-3729	91	7	unless	unless	SCONJ
fsr-3729	91	8	the	the	DET
fsr-3729	91	9	bond	bond	NOUN
fsr-3729	91	10	has	have	VERB
fsr-3729	91	11	a	a	DET
fsr-3729	91	12	speculative	speculative	ADJ
fsr-3729	91	13	rating	rating	NOUN
fsr-3729	91	14	by	by	ADP
fsr-3729	91	15	both	both	DET
fsr-3729	91	16	moody	moody	NOUN
fsr-3729	91	17	’s	’s	NOUN
fsr-3729	91	18	and	and	CCONJ
fsr-3729	91	19	s&p	s&p	PROPN
fsr-3729	91	20	.	.	PUNCT
fsr-3729	92	1	in	in	ADP
fsr-3729	92	2	some	some	DET
fsr-3729	92	3	cases	case	NOUN
fsr-3729	92	4	,	,	PUNCT
fsr-3729	92	5	such	such	ADJ
fsr-3729	92	6	as	as	ADP
fsr-3729	92	7	ual	ual	ADJ
fsr-3729	92	8	and	and	CCONJ
fsr-3729	92	9	coastal	coastal	ADJ
fsr-3729	92	10	corporation	corporation	NOUN
fsr-3729	92	11	,	,	PUNCT
fsr-3729	92	12	the	the	DET
fsr-3729	92	13	put	put	NOUN
fsr-3729	92	14	is	be	AUX
fsr-3729	92	15	triggered	trigger	VERB
fsr-3729	92	16	by	by	ADP
fsr-3729	92	17	a	a	DET
fsr-3729	92	18	change	change	NOUN
fsr-3729	92	19	in	in	ADP
fsr-3729	92	20	control	control	NOUN
fsr-3729	92	21	along	along	ADP
fsr-3729	92	22	with	with	ADP
fsr-3729	92	23	a	a	DET
fsr-3729	92	24	rating	rating	NOUN
fsr-3729	92	25	downgrade	downgrade	NOUN
fsr-3729	92	26	.	.	PUNCT
fsr-3729	93	1	bond	bond	NOUN
fsr-3729	93	2	’s	’s	NOUN
fsr-3729	93	3	with	with	ADP
fsr-3729	93	4	e5	e5	PROPN
fsr-3729	93	5	rankings	ranking	NOUN
fsr-3729	93	6	provide	provide	VERB
fsr-3729	93	7	very	very	ADV
fsr-3729	93	8	little	little	ADJ
fsr-3729	93	9	or	or	CCONJ
fsr-3729	93	10	no	no	PRON
fsr-3729	93	11	protection	protection	NOUN
fsr-3729	93	12	to	to	ADP
fsr-3729	93	13	bondholders	bondholder	NOUN
fsr-3729	93	14	.	.	PUNCT
fsr-3729	94	1	these	these	DET
fsr-3729	94	2	bonds	bond	NOUN
fsr-3729	94	3	allow	allow	VERB
fsr-3729	94	4	a	a	DET
fsr-3729	94	5	put	put	NOUN
fsr-3729	94	6	at	at	ADP
fsr-3729	94	7	par	par	NOUN
fsr-3729	94	8	in	in	ADP
fsr-3729	94	9	the	the	DET
fsr-3729	94	10	event	event	NOUN
fsr-3729	94	11	of	of	ADP
fsr-3729	94	12	a	a	DET
fsr-3729	94	13	change	change	NOUN
fsr-3729	94	14	in	in	ADP
fsr-3729	94	15	control	control	NOUN
fsr-3729	94	16	that	that	PRON
fsr-3729	94	17	is	be	AUX
fsr-3729	94	18	not	not	PART
fsr-3729	94	19	approved	approve	VERB
fsr-3729	94	20	by	by	ADP
fsr-3729	94	21	a	a	DET
fsr-3729	94	22	majority	majority	NOUN
fsr-3729	94	23	of	of	ADP
fsr-3729	94	24	continuing	continue	VERB
fsr-3729	94	25	directors	director	NOUN
fsr-3729	94	26	.	.	PUNCT
fsr-3729	95	1	generally	generally	ADV
fsr-3729	95	2	,	,	PUNCT
fsr-3729	95	3	board	board	NOUN
fsr-3729	95	4	approval	approval	NOUN
fsr-3729	95	5	is	be	AUX
fsr-3729	95	6	ultimately	ultimately	ADV
fsr-3729	95	7	granted	grant	VERB
fsr-3729	95	8	even	even	ADV
fsr-3729	95	9	in	in	ADP
fsr-3729	95	10	the	the	DET
fsr-3729	95	11	case	case	NOUN
fsr-3729	95	12	of	of	ADP
fsr-3729	95	13	initially	initially	ADV
fsr-3729	95	14	hostile	hostile	ADJ
fsr-3729	95	15	takeovers	takeover	NOUN
fsr-3729	95	16	;	;	PUNCT
fsr-3729	95	17	therefore	therefore	ADV
fsr-3729	95	18	,	,	PUNCT
fsr-3729	95	19	the	the	DET
fsr-3729	95	20	probability	probability	NOUN
fsr-3729	95	21	of	of	ADP
fsr-3729	95	22	triggering	trigger	VERB
fsr-3729	95	23	this	this	DET
fsr-3729	95	24	put	put	NOUN
fsr-3729	95	25	is	be	AUX
fsr-3729	95	26	low	low	ADJ
fsr-3729	95	27	.	.	PUNCT
fsr-3729	96	1	many	many	ADJ
fsr-3729	96	2	credit	credit	NOUN
fsr-3729	96	3	damaging	damaging	ADJ
fsr-3729	96	4	events	event	NOUN
fsr-3729	96	5	,	,	PUNCT
fsr-3729	96	6	such	such	ADJ
fsr-3729	96	7	as	as	ADP
fsr-3729	96	8	major	major	ADJ
fsr-3729	96	9	recapitalizations	recapitalization	NOUN
fsr-3729	96	10	,	,	PUNCT
fsr-3729	96	11	special	special	ADJ
fsr-3729	96	12	dividends	dividend	NOUN
fsr-3729	96	13	and	and	CCONJ
fsr-3729	96	14	debt	debt	NOUN
fsr-3729	96	15	financed	finance	VERB
fsr-3729	96	16	acquisitions	acquisition	NOUN
fsr-3729	96	17	are	be	AUX
fsr-3729	96	18	not	not	PART
fsr-3729	96	19	covered	cover	VERB
fsr-3729	96	20	.	.	PUNCT
fsr-3729	97	1	armstrong	armstrong	PROPN
fsr-3729	97	2	world	world	PROPN
fsr-3729	97	3	industries	industry	NOUN
fsr-3729	97	4	,	,	PUNCT
fsr-3729	97	5	for	for	ADP
fsr-3729	97	6	example	example	NOUN
fsr-3729	97	7	,	,	PUNCT
fsr-3729	97	8	issued	issue	VERB
fsr-3729	97	9	an	an	DET
fsr-3729	97	10	e5	e5	PROPN
fsr-3729	97	11	ranked	rank	VERB
fsr-3729	97	12	bond	bond	NOUN
fsr-3729	97	13	for	for	ADP
fsr-3729	97	14	which	which	PRON
fsr-3729	97	15	the	the	DET
fsr-3729	97	16	put	put	NOUN
fsr-3729	97	17	protection	protection	NOUN
fsr-3729	97	18	requires	require	VERB
fsr-3729	97	19	the	the	DET
fsr-3729	97	20	directors	director	NOUN
fsr-3729	97	21	to	to	PART
fsr-3729	97	22	first	first	ADV
fsr-3729	97	23	pass	pass	VERB
fsr-3729	97	24	a	a	DET
fsr-3729	97	25	resolution	resolution	NOUN
fsr-3729	97	26	stating	state	VERB
fsr-3729	97	27	that	that	SCONJ
fsr-3729	97	28	the	the	DET
fsr-3729	97	29	relevant	relevant	ADJ
fsr-3729	97	30	event	event	NOUN
fsr-3729	97	31	risk	risk	NOUN
fsr-3729	97	32	indenture	indenture	NOUN
fsr-3729	97	33	article	article	NOUN
fsr-3729	97	34	applies	apply	VERB
fsr-3729	97	35	to	to	ADP
fsr-3729	97	36	the	the	DET
fsr-3729	97	37	debentures	debenture	NOUN
fsr-3729	97	38	.	.	PUNCT
fsr-3729	98	1	thus	thus	ADV
fsr-3729	98	2	,	,	PUNCT
fsr-3729	98	3	there	there	PRON
fsr-3729	98	4	is	be	VERB
fsr-3729	98	5	no	no	DET
fsr-3729	98	6	assurance	assurance	NOUN
fsr-3729	98	7	that	that	SCONJ
fsr-3729	98	8	the	the	DET
fsr-3729	98	9	protective	protective	ADJ
fsr-3729	98	10	provisions	provision	NOUN
fsr-3729	98	11	will	will	AUX
fsr-3729	98	12	be	be	AUX
fsr-3729	98	13	activated	activate	VERB
fsr-3729	98	14	.	.	PUNCT
fsr-3729	99	1	hi	hi	INTJ
fsr-3729	99	2	.	.	PUNCT
fsr-3729	100	1	the	the	DET
fsr-3729	100	2	poison	poison	NOUN
fsr-3729	100	3	put	put	VERB
fsr-3729	100	4	option	option	NOUN
fsr-3729	100	5	and	and	CCONJ
fsr-3729	100	6	factors	factor	NOUN
fsr-3729	100	7	which	which	PRON
fsr-3729	100	8	influence	influence	VERB
fsr-3729	100	9	its	its	PRON
fsr-3729	100	10	value	value	NOUN
fsr-3729	100	11	theoretical	theoretical	ADJ
fsr-3729	100	12	development	development	NOUN
fsr-3729	100	13	the	the	DET
fsr-3729	100	14	valuation	valuation	NOUN
fsr-3729	100	15	of	of	ADP
fsr-3729	100	16	options	option	NOUN
fsr-3729	100	17	that	that	PRON
fsr-3729	100	18	provide	provide	VERB
fsr-3729	100	19	protection	protection	NOUN
fsr-3729	100	20	to	to	ADP
fsr-3729	100	21	bondholders	bondholder	NOUN
fsr-3729	100	22	when	when	SCONJ
fsr-3729	100	23	there	there	PRON
fsr-3729	100	24	is	be	VERB
fsr-3729	100	25	a	a	DET
fsr-3729	100	26	violation	violation	NOUN
fsr-3729	100	27	of	of	ADP
fsr-3729	100	28	an	an	DET
fsr-3729	100	29	indenture	indenture	NOUN
fsr-3729	100	30	covenant	covenant	NOUN
fsr-3729	100	31	has	have	AUX
fsr-3729	100	32	been	be	AUX
fsr-3729	100	33	studied	study	VERB
fsr-3729	100	34	by	by	ADP
fsr-3729	100	35	black	black	ADJ
fsr-3729	100	36	and	and	CCONJ
fsr-3729	100	37	cox	cox	PROPN
fsr-3729	100	38	(	(	PUNCT
fsr-3729	100	39	1976	1976	NUM
fsr-3729	100	40	)	)	PUNCT
fsr-3729	100	41	and	and	CCONJ
fsr-3729	100	42	mason	mason	PROPN
fsr-3729	100	43	and	and	CCONJ
fsr-3729	100	44	bhattacharya	bhattacharya	PROPN
fsr-3729	100	45	(	(	PUNCT
fsr-3729	100	46	1981	1981	NUM
fsr-3729	100	47	)	)	PUNCT
fsr-3729	100	48	.	.	PUNCT
fsr-3729	101	1	bicksler	bicksler	NOUN
fsr-3729	101	2	and	and	CCONJ
fsr-3729	101	3	chen	chen	PROPN
fsr-3729	101	4	(	(	PUNCT
fsr-3729	101	5	1992	1992	NUM
fsr-3729	101	6	)	)	PUNCT
fsr-3729	101	7	extend	extend	VERB
fsr-3729	101	8	previous	previous	ADJ
fsr-3729	101	9	work	work	NOUN
fsr-3729	101	10	on	on	ADP
fsr-3729	101	11	protective	protective	ADJ
fsr-3729	101	12	covenants	covenant	NOUN
fsr-3729	101	13	by	by	ADP
fsr-3729	101	14	developing	develop	VERB
fsr-3729	101	15	a	a	DET
fsr-3729	101	16	theoretical	theoretical	ADJ
fsr-3729	101	17	model	model	NOUN
fsr-3729	101	18	to	to	PART
fsr-3729	101	19	specifically	specifically	ADV
fsr-3729	101	20	examine	examine	VERB
fsr-3729	101	21	the	the	DET
fsr-3729	101	22	valuation	valuation	NOUN
fsr-3729	101	23	of	of	ADP
fsr-3729	101	24	bonds	bond	NOUN
fsr-3729	101	25	with	with	ADP
fsr-3729	101	26	event	event	NOUN
fsr-3729	101	27	risk	risk	NOUN
fsr-3729	101	28	provisions	provision	NOUN
fsr-3729	101	29	.	.	PUNCT
fsr-3729	102	1	they	they	PRON
fsr-3729	102	2	argue	argue	VERB
fsr-3729	102	3	that	that	SCONJ
fsr-3729	102	4	the	the	DET
fsr-3729	102	5	value	value	NOUN
fsr-3729	102	6	of	of	ADP
fsr-3729	102	7	a	a	DET
fsr-3729	102	8	bond	bond	NOUN
fsr-3729	102	9	with	with	ADP
fsr-3729	102	10	an	an	DET
fsr-3729	102	11	event	event	NOUN
fsr-3729	102	12	risk	risk	NOUN
fsr-3729	102	13	provision	provision	NOUN
fsr-3729	102	14	has	have	AUX
fsr-3729	102	15	well	well	ADV
fsr-3729	102	16	defined	define	VERB
fsr-3729	102	17	upper	upper	ADJ
fsr-3729	102	18	and	and	CCONJ
fsr-3729	102	19	lower	low	ADJ
fsr-3729	102	20	boundaries	boundary	NOUN
fsr-3729	102	21	.	.	PUNCT
fsr-3729	103	1	if	if	SCONJ
fsr-3729	103	2	no	no	DET
fsr-3729	103	3	event	event	NOUN
fsr-3729	103	4	occurs	occur	VERB
fsr-3729	103	5	and	and	CCONJ
fsr-3729	103	6	the	the	DET
fsr-3729	103	7	firm	firm	NOUN
fsr-3729	103	8	remains	remain	VERB
fsr-3729	103	9	solvent	solvent	ADJ
fsr-3729	103	10	,	,	PUNCT
fsr-3729	103	11	the	the	DET
fsr-3729	103	12	value	value	NOUN
fsr-3729	103	13	of	of	ADP
fsr-3729	103	14	the	the	DET
fsr-3729	103	15	bond	bond	NOUN
fsr-3729	103	16	is	be	AUX
fsr-3729	103	17	simply	simply	ADV
fsr-3729	103	18	the	the	DET
fsr-3729	103	19	set	set	NOUN
fsr-3729	103	20	of	of	ADP
fsr-3729	103	21	cash	cash	NOUN
fsr-3729	103	22	flows	flow	NOUN
fsr-3729	103	23	promised	promise	VERB
fsr-3729	103	24	at	at	ADP
fsr-3729	103	25	the	the	DET
fsr-3729	103	26	inception	inception	NOUN
fsr-3729	103	27	of	of	ADP
fsr-3729	103	28	the	the	DET
fsr-3729	103	29	security	security	NOUN
fsr-3729	103	30	.	.	PUNCT
fsr-3729	104	1	if	if	SCONJ
fsr-3729	104	2	a	a	DET
fsr-3729	104	3	specified	specify	VERB
fsr-3729	104	4	event	event	NOUN
fsr-3729	104	5	occurs	occur	VERB
fsr-3729	104	6	,	,	PUNCT
fsr-3729	104	7	the	the	DET
fsr-3729	104	8	value	value	NOUN
fsr-3729	104	9	of	of	ADP
fsr-3729	104	10	the	the	DET
fsr-3729	104	11	security	security	NOUN
fsr-3729	104	12	equals	equal	VERB
fsr-3729	104	13	the	the	DET
fsr-3729	104	14	repurchase	repurchase	NOUN
fsr-3729	104	15	price	price	NOUN
fsr-3729	104	16	specified	specify	VERB
fsr-3729	104	17	in	in	ADP
fsr-3729	104	18	poison	poison	NOUN
fsr-3729	104	19	put	put	VERB
fsr-3729	104	20	or	or	CCONJ
fsr-3729	104	21	the	the	DET
fsr-3729	104	22	capitalized	capitalize	VERB
fsr-3729	104	23	value	value	NOUN
fsr-3729	104	24	of	of	ADP
fsr-3729	104	25	the	the	DET
fsr-3729	104	26	bond	bond	NOUN
fsr-3729	104	27	with	with	ADP
fsr-3729	104	28	a	a	DET
fsr-3729	104	29	reset	reset	ADJ
fsr-3729	104	30	interest	interest	NOUN
fsr-3729	104	31	rate	rate	NOUN
fsr-3729	104	32	.	.	PUNCT
fsr-3729	105	1	if	if	SCONJ
fsr-3729	105	2	the	the	DET
fsr-3729	105	3	company	company	NOUN
fsr-3729	105	4	has	have	VERB
fsr-3729	105	5	insufficient	insufficient	ADJ
fsr-3729	105	6	assets	asset	NOUN
fsr-3729	105	7	to	to	PART
fsr-3729	105	8	fully	fully	ADV
fsr-3729	105	9	redeem	redeem	VERB
fsr-3729	105	10	the	the	DET
fsr-3729	105	11	bond	bond	NOUN
fsr-3729	105	12	issue	issue	NOUN
fsr-3729	105	13	,	,	PUNCT
fsr-3729	105	14	the	the	DET
fsr-3729	105	15	value	value	NOUN
fsr-3729	105	16	of	of	ADP
fsr-3729	105	17	the	the	DET
fsr-3729	105	18	security	security	NOUN
fsr-3729	105	19	equals	equal	VERB
fsr-3729	105	20	the	the	DET
fsr-3729	105	21	value	value	NOUN
fsr-3729	105	22	of	of	ADP
fsr-3729	105	23	the	the	DET
fsr-3729	105	24	firm	firm	NOUN
fsr-3729	105	25	.	.	PUNCT
fsr-3729	106	1	given	give	VERB
fsr-3729	106	2	that	that	SCONJ
fsr-3729	106	3	there	there	PRON
fsr-3729	106	4	is	be	VERB
fsr-3729	106	5	some	some	DET
fsr-3729	106	6	probability	probability	NOUN
fsr-3729	106	7	of	of	ADP
fsr-3729	106	8	triggering	trigger	VERB
fsr-3729	106	9	the	the	DET
fsr-3729	106	10	provision	provision	NOUN
fsr-3729	106	11	and	and	CCONJ
fsr-3729	106	12	a	a	DET
fsr-3729	106	13	positive	positive	ADJ
fsr-3729	106	14	firm	firm	ADJ
fsr-3729	106	15	value	value	NOUN
fsr-3729	106	16	,	,	PUNCT
fsr-3729	106	17	the	the	DET
fsr-3729	106	18	addition	addition	NOUN
fsr-3729	106	19	of	of	ADP
fsr-3729	106	20	an	an	DET
fsr-3729	106	21	effective	effective	ADJ
fsr-3729	106	22	event	event	NOUN
fsr-3729	106	23	risk	risk	NOUN
fsr-3729	106	24	provision	provision	NOUN
fsr-3729	106	25	may	may	AUX
fsr-3729	106	26	increase	increase	VERB
fsr-3729	106	27	the	the	DET
fsr-3729	106	28	issue	issue	NOUN
fsr-3729	106	29	price	price	NOUN
fsr-3729	106	30	of	of	ADP
fsr-3729	106	31	the	the	DET
fsr-3729	106	32	bond	bond	NOUN
fsr-3729	106	33	.	.	PUNCT
fsr-3729	107	1	the	the	DET
fsr-3729	107	2	rjr	rjr	PROPN
fsr-3729	107	3	/	/	SYM
fsr-3729	107	4	nabisco	nabisco	PROPN
fsr-3729	107	5	effect	effect	PROPN
fsr-3729	107	6	because	because	SCONJ
fsr-3729	107	7	expectations	expectation	NOUN
fsr-3729	107	8	play	play	VERB
fsr-3729	107	9	a	a	DET
fsr-3729	107	10	major	major	ADJ
fsr-3729	107	11	role	role	NOUN
fsr-3729	107	12	in	in	ADP
fsr-3729	107	13	the	the	DET
fsr-3729	107	14	valuation	valuation	NOUN
fsr-3729	107	15	process	process	NOUN
fsr-3729	107	16	,	,	PUNCT
fsr-3729	107	17	a	a	DET
fsr-3729	107	18	large	large	ADJ
fsr-3729	107	19	unexpected	unexpected	ADJ
fsr-3729	107	20	event	event	NOUN
fsr-3729	107	21	is	be	AUX
fsr-3729	107	22	likely	likely	ADJ
fsr-3729	107	23	to	to	PART
fsr-3729	107	24	change	change	VERB
fsr-3729	107	25	substantially	substantially	ADV
fsr-3729	107	26	investor	investor	NOUN
fsr-3729	107	27	perceptions	perception	NOUN
fsr-3729	107	28	of	of	ADP
fsr-3729	107	29	the	the	DET
fsr-3729	107	30	probability	probability	NOUN
fsr-3729	107	31	that	that	SCONJ
fsr-3729	107	32	unprotected	unprotected	ADJ
fsr-3729	107	33	bondholders	bondholder	NOUN
fsr-3729	107	34	will	will	AUX
fsr-3729	107	35	suffer	suffer	VERB
fsr-3729	107	36	capital	capital	NOUN
fsr-3729	107	37	losses	loss	NOUN
fsr-3729	107	38	.	.	PUNCT
fsr-3729	108	1	such	such	DET
fsr-3729	108	2	an	an	DET
fsr-3729	108	3	event	event	NOUN
fsr-3729	108	4	occurred	occur	VERB
fsr-3729	108	5	in	in	ADP
fsr-3729	108	6	october	october	PROPN
fsr-3729	108	7	of	of	ADP
fsr-3729	108	8	1988	1988	NUM
fsr-3729	108	9	when	when	SCONJ
fsr-3729	108	10	148	148	NUM
fsr-3729	108	11	financial	financial	ADJ
fsr-3729	108	12	services	service	NOUN
fsr-3729	108	13	review	review	NOUN
fsr-3729	108	14	,	,	PUNCT
fsr-3729	108	15	3(2	3(2	NUM
fsr-3729	108	16	)	)	PUNCT
fsr-3729	108	17	1994	1994	NUM
fsr-3729	108	18	rjr	rjr	PROPN
fsr-3729	108	19	/	/	SYM
fsr-3729	108	20	nabisco	nabisco	PROPN
fsr-3729	108	21	management	management	PROPN
fsr-3729	108	22	announced	announce	VERB
fsr-3729	108	23	a	a	DET
fsr-3729	108	24	leveraged	leverage	VERB
fsr-3729	108	25	buyout	buyout	NOUN
fsr-3729	108	26	offer	offer	NOUN
fsr-3729	108	27	and	and	CCONJ
fsr-3729	108	28	a	a	DET
fsr-3729	108	29	few	few	ADJ
fsr-3729	108	30	weeks	week	NOUN
fsr-3729	108	31	later	later	ADV
fsr-3729	108	32	kohlberg	kohlberg	PROPN
fsr-3729	108	33	,	,	PUNCT
fsr-3729	108	34	kravis	kravis	PROPN
fsr-3729	108	35	,	,	PUNCT
fsr-3729	108	36	and	and	CCONJ
fsr-3729	108	37	roberts	roberts	PROPN
fsr-3729	108	38	(	(	PUNCT
fsr-3729	108	39	kkr	kkr	PROPN
fsr-3729	108	40	)	)	PUNCT
fsr-3729	108	41	launched	launch	VERB
fsr-3729	108	42	a	a	DET
fsr-3729	108	43	successful	successful	ADJ
fsr-3729	108	44	$	$	SYM
fsr-3729	108	45	25	25	NUM
fsr-3729	108	46	billion	billion	NUM
fsr-3729	108	47	takeover	takeover	NOUN
fsr-3729	108	48	of	of	ADP
fsr-3729	108	49	rjr	rjr	PROPN
fsr-3729	108	50	/	/	SYM
fsr-3729	108	51	nabiscwthe	nabiscwthe	PRON
fsr-3729	108	52	largest	large	ADJ
fsr-3729	108	53	takeover	takeover	NOUN
fsr-3729	108	54	ever	ever	ADV
fsr-3729	108	55	.	.	PUNCT
fsr-3729	109	1	during	during	ADP
fsr-3729	109	2	the	the	DET
fsr-3729	109	3	takeover	takeover	NOUN
fsr-3729	109	4	,	,	PUNCT
fsr-3729	109	5	the	the	DET
fsr-3729	109	6	value	value	NOUN
fsr-3729	109	7	of	of	ADP
fsr-3729	109	8	the	the	DET
fsr-3729	109	9	firm	firm	NOUN
fsr-3729	109	10	’s	’s	PART
fsr-3729	109	11	debt	debt	NOUN
fsr-3729	109	12	declined	decline	VERB
fsr-3729	109	13	by	by	ADP
fsr-3729	109	14	$	$	SYM
fsr-3729	109	15	800	800	NUM
fsr-3729	109	16	million	million	NUM
fsr-3729	109	17	or	or	CCONJ
fsr-3729	109	18	almost	almost	ADV
fsr-3729	109	19	40	40	NUM
fsr-3729	109	20	percent.3	percent.3	NUM
fsr-3729	109	21	in	in	ADP
fsr-3729	109	22	many	many	ADJ
fsr-3729	109	23	ways	way	NOUN
fsr-3729	109	24	the	the	DET
fsr-3729	109	25	rjr	rjr	PROPN
fsr-3729	109	26	/	/	SYM
fsr-3729	109	27	nabisco	nabisco	PROPN
fsr-3729	109	28	takeover	takeover	PROPN
fsr-3729	109	29	is	be	AUX
fsr-3729	109	30	a	a	DET
fsr-3729	109	31	watershed	watershe	VERB
fsr-3729	109	32	event	event	NOUN
fsr-3729	109	33	because	because	SCONJ
fsr-3729	109	34	of	of	ADP
fsr-3729	109	35	the	the	DET
fsr-3729	109	36	magnitude	magnitude	NOUN
fsr-3729	109	37	of	of	ADP
fsr-3729	109	38	bondholder	bondholder	NOUN
fsr-3729	109	39	losses	loss	NOUN
fsr-3729	109	40	even	even	ADV
fsr-3729	109	41	for	for	ADP
fsr-3729	109	42	the	the	DET
fsr-3729	109	43	largest	large	ADJ
fsr-3729	109	44	of	of	ADP
fsr-3729	109	45	companies	company	NOUN
fsr-3729	109	46	.	.	PUNCT
fsr-3729	110	1	the	the	DET
fsr-3729	110	2	size	size	NOUN
fsr-3729	110	3	of	of	ADP
fsr-3729	110	4	the	the	DET
fsr-3729	110	5	transaction	transaction	NOUN
fsr-3729	110	6	and	and	CCONJ
fsr-3729	110	7	the	the	DET
fsr-3729	110	8	fact	fact	NOUN
fsr-3729	110	9	that	that	SCONJ
fsr-3729	110	10	management	management	NOUN
fsr-3729	110	11	completed	complete	VERB
fsr-3729	110	12	a	a	DET
fsr-3729	110	13	major	major	ADJ
fsr-3729	110	14	financing	financing	NOUN
fsr-3729	110	15	program	program	NOUN
fsr-3729	110	16	only	only	ADV
fsr-3729	110	17	months	month	NOUN
fsr-3729	110	18	before	before	SCONJ
fsr-3729	110	19	they	they	PRON
fsr-3729	110	20	announced	announce	VERB
fsr-3729	110	21	their	their	PRON
fsr-3729	110	22	intention	intention	NOUN
fsr-3729	110	23	to	to	PART
fsr-3729	110	24	take	take	VERB
fsr-3729	110	25	the	the	DET
fsr-3729	110	26	company	company	NOUN
fsr-3729	110	27	private	private	ADJ
fsr-3729	110	28	,	,	PUNCT
fsr-3729	110	29	appeared	appear	VERB
fsr-3729	110	30	to	to	PART
fsr-3729	110	31	have	have	VERB
fsr-3729	110	32	increased	increase	VERB
fsr-3729	110	33	bondholder	bondholder	NOUN
fsr-3729	110	34	concern	concern	NOUN
fsr-3729	110	35	about	about	ADP
fsr-3729	110	36	event	event	NOUN
fsr-3729	110	37	risk	risk	NOUN
fsr-3729	110	38	.	.	PUNCT
fsr-3729	111	1	for	for	ADP
fsr-3729	111	2	the	the	DET
fsr-3729	111	3	five	five	NUM
fsr-3729	111	4	months	month	NOUN
fsr-3729	111	5	following	follow	VERB
fsr-3729	111	6	the	the	DET
fsr-3729	111	7	takeover	takeover	NOUN
fsr-3729	111	8	,	,	PUNCT
fsr-3729	111	9	the	the	DET
fsr-3729	111	10	average	average	ADJ
fsr-3729	111	11	weekly	weekly	ADJ
fsr-3729	111	12	volume	volume	NOUN
fsr-3729	111	13	of	of	ADP
fsr-3729	111	14	new	new	ADJ
fsr-3729	111	15	investment	investment	NOUN
fsr-3729	111	16	grade	grade	NOUN
fsr-3729	111	17	corporate	corporate	ADJ
fsr-3729	111	18	bonds	bond	NOUN
fsr-3729	111	19	fell	fall	VERB
fsr-3729	111	20	from	from	ADP
fsr-3729	111	21	$	$	SYM
fsr-3729	111	22	555	555	NUM
fsr-3729	111	23	to	to	PART
fsr-3729	111	24	$	$	SYM
fsr-3729	111	25	255	255	NUM
fsr-3729	111	26	million.4	million.4	NOUN
fsr-3729	111	27	also	also	ADV
fsr-3729	111	28	,	,	PUNCT
fsr-3729	111	29	following	follow	VERB
fsr-3729	111	30	the	the	DET
fsr-3729	111	31	takeover	takeover	NOUN
fsr-3729	111	32	,	,	PUNCT
fsr-3729	111	33	stronger	strong	ADJ
fsr-3729	111	34	poison	poison	NOUN
fsr-3729	111	35	put	put	VERB
fsr-3729	111	36	as	as	ADV
fsr-3729	111	37	well	well	ADV
fsr-3729	111	38	as	as	ADP
fsr-3729	111	39	coupon	coupon	NOUN
fsr-3729	111	40	reset	reset	NOUN
fsr-3729	111	41	provisions	provision	NOUN
fsr-3729	111	42	were	be	AUX
fsr-3729	111	43	developed	develop	VERB
fsr-3729	111	44	and	and	CCONJ
fsr-3729	111	45	companies	company	NOUN
fsr-3729	111	46	increased	increase	VERB
fsr-3729	111	47	the	the	DET
fsr-3729	111	48	use	use	NOUN
fsr-3729	111	49	of	of	ADP
fsr-3729	111	50	event	event	NOUN
fsr-3729	111	51	risk	risk	NOUN
fsr-3729	111	52	protection	protection	NOUN
fsr-3729	111	53	in	in	ADP
fsr-3729	111	54	new	new	ADJ
fsr-3729	111	55	bond	bond	NOUN
fsr-3729	111	56	issues	issue	NOUN
fsr-3729	111	57	.	.	PUNCT
fsr-3729	111	58	’	'	PUNCT
fsr-3729	112	1	iv	iv	X
fsr-3729	112	2	.	.	PUNCT
fsr-3729	112	3	hypotheses	hypothese	VERB
fsr-3729	112	4	the	the	DET
fsr-3729	112	5	value	value	NOUN
fsr-3729	112	6	of	of	ADP
fsr-3729	112	7	a	a	DET
fsr-3729	112	8	poison	poison	NOUN
fsr-3729	112	9	put	put	VERB
fsr-3729	112	10	provision	provision	NOUN
fsr-3729	112	11	depends	depend	VERB
fsr-3729	112	12	in	in	ADP
fsr-3729	112	13	part	part	NOUN
fsr-3729	112	14	on	on	ADP
fsr-3729	112	15	expectations	expectation	NOUN
fsr-3729	112	16	about	about	ADP
fsr-3729	112	17	the	the	DET
fsr-3729	112	18	environment	environment	NOUN
fsr-3729	112	19	for	for	ADP
fsr-3729	112	20	corporate	corporate	ADJ
fsr-3729	112	21	control	control	NOUN
fsr-3729	112	22	when	when	SCONJ
fsr-3729	112	23	the	the	DET
fsr-3729	112	24	bond	bond	NOUN
fsr-3729	112	25	is	be	AUX
fsr-3729	112	26	issued	issue	VERB
fsr-3729	112	27	.	.	PUNCT
fsr-3729	113	1	we	we	PRON
fsr-3729	113	2	posit	posit	VERB
fsr-3729	113	3	that	that	SCONJ
fsr-3729	113	4	prior	prior	ADV
fsr-3729	113	5	to	to	ADP
fsr-3729	113	6	the	the	DET
fsr-3729	113	7	rjr	rjr	PROPN
fsr-3729	113	8	/	/	SYM
fsr-3729	113	9	nabisco	nabisco	PROPN
fsr-3729	113	10	takeover	takeover	PROPN
fsr-3729	113	11	,	,	PUNCT
fsr-3729	113	12	investors	investor	NOUN
fsr-3729	113	13	’	'	PUNCT
fsr-3729	113	14	fear	fear	NOUN
fsr-3729	113	15	of	of	ADP
fsr-3729	113	16	event	event	NOUN
fsr-3729	113	17	risk	risk	NOUN
fsr-3729	113	18	was	be	AUX
fsr-3729	113	19	lower	low	ADJ
fsr-3729	113	20	.	.	PUNCT
fsr-3729	114	1	based	base	VERB
fsr-3729	114	2	on	on	ADP
fsr-3729	114	3	the	the	DET
fsr-3729	114	4	s&p	s&p	PROPN
fsr-3729	114	5	event	event	NOUN
fsr-3729	114	6	risk	risk	NOUN
fsr-3729	114	7	rankings	ranking	NOUN
fsr-3729	114	8	,	,	PUNCT
fsr-3729	114	9	the	the	DET
fsr-3729	114	10	pre	pre	ADJ
fsr-3729	114	11	-	-	ADJ
fsr-3729	114	12	rjr	rjr	ADJ
fsr-3729	114	13	/	/	SYM
fsr-3729	114	14	nabisco	nabisco	PROPN
fsr-3729	114	15	event	event	PROPN
fsr-3729	114	16	risk	risk	NOUN
fsr-3729	114	17	covenants	covenant	NOUN
fsr-3729	114	18	provided	provide	VERB
fsr-3729	114	19	only	only	ADV
fsr-3729	114	20	limited	limited	ADJ
fsr-3729	114	21	protection	protection	NOUN
fsr-3729	114	22	.	.	PUNCT
fsr-3729	115	1	following	follow	VERB
fsr-3729	115	2	the	the	DET
fsr-3729	115	3	rjr	rjr	PROPN
fsr-3729	115	4	/	/	SYM
fsr-3729	115	5	nabisco	nabisco	PROPN
fsr-3729	115	6	takeover	takeover	PROPN
fsr-3729	115	7	,	,	PUNCT
fsr-3729	115	8	the	the	DET
fsr-3729	115	9	frequency	frequency	NOUN
fsr-3729	115	10	of	of	ADP
fsr-3729	115	11	event	event	NOUN
fsr-3729	115	12	risk	risk	NOUN
fsr-3729	115	13	provisions	provision	NOUN
fsr-3729	115	14	increased	increase	VERB
fsr-3729	115	15	and	and	CCONJ
fsr-3729	115	16	the	the	DET
fsr-3729	115	17	quality	quality	NOUN
fsr-3729	115	18	of	of	ADP
fsr-3729	115	19	the	the	DET
fsr-3729	115	20	protection	protection	NOUN
fsr-3729	115	21	provided	provide	VERB
fsr-3729	115	22	by	by	ADP
fsr-3729	115	23	the	the	DET
fsr-3729	115	24	provisions	provision	NOUN
fsr-3729	115	25	improved	improve	VERB
fsr-3729	115	26	.	.	PUNCT
fsr-3729	116	1	the	the	DET
fsr-3729	116	2	first	first	ADJ
fsr-3729	116	3	hypothesis	hypothesis	NOUN
fsr-3729	116	4	tests	test	VERB
fsr-3729	116	5	whether	whether	SCONJ
fsr-3729	116	6	investors	investor	NOUN
fsr-3729	116	7	’	’	PART
fsr-3729	116	8	perception	perception	NOUN
fsr-3729	116	9	of	of	ADP
fsr-3729	116	10	event	event	NOUN
fsr-3729	116	11	risk	risk	NOUN
fsr-3729	116	12	changed	change	VERB
fsr-3729	116	13	follow	follow	VERB
fsr-3729	116	14	ing	e	VERB
fsr-3729	116	15	the	the	DET
fsr-3729	116	16	rjr	rjr	PROPN
fsr-3729	116	17	/	/	SYM
fsr-3729	116	18	nabisco	nabisco	PROPN
fsr-3729	116	19	takeover	takeover	PROPN
fsr-3729	116	20	.	.	PUNCT
fsr-3729	117	1	if	if	SCONJ
fsr-3729	117	2	investors	investor	NOUN
fsr-3729	117	3	perceive	perceive	VERB
fsr-3729	117	4	that	that	SCONJ
fsr-3729	117	5	there	there	PRON
fsr-3729	117	6	is	be	VERB
fsr-3729	117	7	a	a	DET
fsr-3729	117	8	high	high	ADJ
fsr-3729	117	9	probability	probability	NOUN
fsr-3729	117	10	of	of	ADP
fsr-3729	117	11	triggering	trigger	VERB
fsr-3729	117	12	the	the	DET
fsr-3729	117	13	event	event	NOUN
fsr-3729	117	14	risk	risk	NOUN
fsr-3729	117	15	covenant	covenant	NOUN
fsr-3729	117	16	and	and	CCONJ
fsr-3729	117	17	that	that	SCONJ
fsr-3729	117	18	the	the	DET
fsr-3729	117	19	covenant	covenant	NOUN
fsr-3729	117	20	provides	provide	VERB
fsr-3729	117	21	adequate	adequate	ADJ
fsr-3729	117	22	protection	protection	NOUN
fsr-3729	117	23	,	,	PUNCT
fsr-3729	117	24	then	then	ADV
fsr-3729	117	25	the	the	DET
fsr-3729	117	26	inclusion	inclusion	NOUN
fsr-3729	117	27	of	of	ADP
fsr-3729	117	28	the	the	DET
fsr-3729	117	29	event	event	NOUN
fsr-3729	117	30	risk	risk	NOUN
fsr-3729	117	31	covenant	covenant	NOUN
fsr-3729	117	32	should	should	AUX
fsr-3729	117	33	reduce	reduce	VERB
fsr-3729	117	34	the	the	DET
fsr-3729	117	35	cost	cost	NOUN
fsr-3729	117	36	of	of	ADP
fsr-3729	117	37	borrowing	borrowing	NOUN
fsr-3729	117	38	.	.	PUNCT
fsr-3729	118	1	if	if	SCONJ
fsr-3729	118	2	investors	investor	NOUN
fsr-3729	118	3	believe	believe	VERB
fsr-3729	118	4	that	that	SCONJ
fsr-3729	118	5	the	the	DET
fsr-3729	118	6	probability	probability	NOUN
fsr-3729	118	7	of	of	ADP
fsr-3729	118	8	the	the	DET
fsr-3729	118	9	triggering	trigger	VERB
fsr-3729	118	10	event	event	NOUN
fsr-3729	118	11	is	be	AUX
fsr-3729	118	12	low	low	ADJ
fsr-3729	118	13	or	or	CCONJ
fsr-3729	118	14	that	that	SCONJ
fsr-3729	118	15	the	the	DET
fsr-3729	118	16	event	event	NOUN
fsr-3729	118	17	risk	risk	NOUN
fsr-3729	118	18	provision	provision	NOUN
fsr-3729	118	19	provides	provide	VERB
fsr-3729	118	20	ineffective	ineffective	ADJ
fsr-3729	118	21	protection	protection	NOUN
fsr-3729	118	22	,	,	PUNCT
fsr-3729	118	23	the	the	DET
fsr-3729	118	24	event	event	NOUN
fsr-3729	118	25	risk	risk	NOUN
fsr-3729	118	26	covenant	covenant	NOUN
fsr-3729	118	27	should	should	AUX
fsr-3729	118	28	not	not	PART
fsr-3729	118	29	affect	affect	VERB
fsr-3729	118	30	the	the	DET
fsr-3729	118	31	bond	bond	NOUN
fsr-3729	118	32	’s	’s	PART
fsr-3729	118	33	yield	yield	NOUN
fsr-3729	118	34	.	.	PUNCT
fsr-3729	119	1	finally	finally	ADV
fsr-3729	119	2	,	,	PUNCT
fsr-3729	119	3	if	if	SCONJ
fsr-3729	119	4	the	the	DET
fsr-3729	119	5	inclusion	inclusion	NOUN
fsr-3729	119	6	of	of	ADP
fsr-3729	119	7	a	a	DET
fsr-3729	119	8	protective	protective	ADJ
fsr-3729	119	9	covenant	covenant	NOUN
fsr-3729	119	10	provides	provide	VERB
fsr-3729	119	11	a	a	DET
fsr-3729	119	12	signal	signal	NOUN
fsr-3729	119	13	that	that	SCONJ
fsr-3729	119	14	the	the	DET
fsr-3729	119	15	potential	potential	NOUN
fsr-3729	119	16	for	for	ADP
fsr-3729	119	17	event	event	NOUN
fsr-3729	119	18	risk	risk	NOUN
fsr-3729	119	19	is	be	AUX
fsr-3729	119	20	high	high	ADJ
fsr-3729	119	21	and	and	CCONJ
fsr-3729	119	22	the	the	DET
fsr-3729	119	23	protection	protection	NOUN
fsr-3729	119	24	to	to	ADP
fsr-3729	119	25	bondholders	bondholder	NOUN
fsr-3729	119	26	is	be	AUX
fsr-3729	119	27	low	low	ADJ
fsr-3729	119	28	,	,	PUNCT
fsr-3729	119	29	investors	investor	NOUN
fsr-3729	119	30	will	will	AUX
fsr-3729	119	31	demand	demand	VERB
fsr-3729	119	32	a	a	DET
fsr-3729	119	33	higher	high	ADJ
fsr-3729	119	34	yield	yield	NOUN
fsr-3729	119	35	for	for	ADP
fsr-3729	119	36	bonds	bond	NOUN
fsr-3729	119	37	containing	contain	VERB
fsr-3729	119	38	these	these	DET
fsr-3729	119	39	indentures	indenture	NOUN
fsr-3729	119	40	.	.	PUNCT
fsr-3729	120	1	we	we	PRON
fsr-3729	120	2	posit	posit	VERB
fsr-3729	120	3	that	that	SCONJ
fsr-3729	120	4	the	the	DET
fsr-3729	120	5	economic	economic	ADJ
fsr-3729	120	6	environment	environment	NOUN
fsr-3729	120	7	for	for	ADP
fsr-3729	120	8	takeovers	takeover	NOUN
fsr-3729	120	9	should	should	AUX
fsr-3729	120	10	affect	affect	VERB
fsr-3729	120	11	the	the	DET
fsr-3729	120	12	market	market	NOUN
fsr-3729	120	13	for	for	ADP
fsr-3729	120	14	takeover	takeover	NOUN
fsr-3729	120	15	protection	protection	NOUN
fsr-3729	120	16	.	.	PUNCT
fsr-3729	121	1	therefore	therefore	ADV
fsr-3729	121	2	,	,	PUNCT
fsr-3729	121	3	following	follow	VERB
fsr-3729	121	4	the	the	DET
fsr-3729	121	5	rjr	rjr	PROPN
fsr-3729	121	6	/	/	SYM
fsr-3729	121	7	nabisco	nabisco	PROPN
fsr-3729	121	8	takeover	takeover	PROPN
fsr-3729	121	9	,	,	PUNCT
fsr-3729	121	10	companies	company	NOUN
fsr-3729	121	11	providing	provide	VERB
fsr-3729	121	12	effective	effective	ADJ
fsr-3729	121	13	protection	protection	NOUN
fsr-3729	121	14	against	against	ADP
fsr-3729	121	15	event	event	NOUN
fsr-3729	121	16	risk	risk	NOUN
fsr-3729	121	17	may	may	AUX
fsr-3729	121	18	issue	issue	VERB
fsr-3729	121	19	new	new	ADJ
fsr-3729	121	20	debt	debt	NOUN
fsr-3729	121	21	at	at	ADP
fsr-3729	121	22	lower	low	ADJ
fsr-3729	121	23	yields	yield	NOUN
fsr-3729	121	24	.	.	PUNCT
fsr-3729	122	1	the	the	DET
fsr-3729	122	2	second	second	ADJ
fsr-3729	122	3	hypothesis	hypothesis	NOUN
fsr-3729	122	4	tests	test	VERB
fsr-3729	122	5	whether	whether	SCONJ
fsr-3729	122	6	the	the	DET
fsr-3729	122	7	value	value	NOUN
fsr-3729	122	8	of	of	ADP
fsr-3729	122	9	an	an	DET
fsr-3729	122	10	event	event	NOUN
fsr-3729	122	11	risk	risk	NOUN
fsr-3729	122	12	provision	provision	NOUN
fsr-3729	122	13	is	be	AUX
fsr-3729	122	14	related	relate	VERB
fsr-3729	122	15	to	to	ADP
fsr-3729	122	16	the	the	DET
fsr-3729	122	17	type	type	NOUN
fsr-3729	122	18	of	of	ADP
fsr-3729	122	19	event	event	NOUN
fsr-3729	122	20	risk	risk	NOUN
fsr-3729	122	21	covenant	covenant	NOUN
fsr-3729	122	22	.	.	PUNCT
fsr-3729	123	1	specifically	specifically	ADV
fsr-3729	123	2	,	,	PUNCT
fsr-3729	123	3	coupon	coupon	NOUN
fsr-3729	123	4	resets	reset	NOUN
fsr-3729	123	5	provide	provide	VERB
fsr-3729	123	6	stronger	strong	ADJ
fsr-3729	123	7	protection	protection	NOUN
fsr-3729	123	8	,	,	PUNCT
fsr-3729	123	9	and	and	CCONJ
fsr-3729	123	10	issues	issue	NOUN
fsr-3729	123	11	with	with	ADP
fsr-3729	123	12	stronger	strong	ADJ
fsr-3729	123	13	event	event	NOUN
fsr-3729	123	14	risk	risk	NOUN
fsr-3729	123	15	protection	protection	NOUN
fsr-3729	123	16	should	should	AUX
fsr-3729	123	17	provide	provide	VERB
fsr-3729	123	18	greater	great	ADJ
fsr-3729	123	19	value	value	NOUN
fsr-3729	123	20	for	for	ADP
fsr-3729	123	21	the	the	DET
fsr-3729	123	22	bondholder	bondholder	NOUN
fsr-3729	123	23	.	.	PUNCT
fsr-3729	124	1	therefore	therefore	ADV
fsr-3729	124	2	,	,	PUNCT
fsr-3729	124	3	bonds	bond	NOUN
fsr-3729	124	4	with	with	ADP
fsr-3729	124	5	coupon	coupon	NOUN
fsr-3729	124	6	reset	reset	ADJ
fsr-3729	124	7	covenants	covenant	NOUN
fsr-3729	124	8	should	should	AUX
fsr-3729	124	9	have	have	VERB
fsr-3729	124	10	lower	low	ADJ
fsr-3729	124	11	yields	yield	NOUN
fsr-3729	124	12	than	than	ADP
fsr-3729	124	13	bonds	bond	NOUN
fsr-3729	124	14	with	with	ADP
fsr-3729	124	15	poison	poison	NOUN
fsr-3729	124	16	put	put	VERB
fsr-3729	124	17	covenants	covenant	NOUN
fsr-3729	124	18	.	.	PUNCT
fsr-3729	125	1	the	the	DET
fsr-3729	125	2	third	third	ADJ
fsr-3729	125	3	hypothesis	hypothesis	NOUN
fsr-3729	125	4	tests	test	VERB
fsr-3729	125	5	whether	whether	SCONJ
fsr-3729	125	6	the	the	DET
fsr-3729	125	7	value	value	NOUN
fsr-3729	125	8	of	of	ADP
fsr-3729	125	9	a	a	DET
fsr-3729	125	10	poison	poison	NOUN
fsr-3729	125	11	put	put	NOUN
fsr-3729	125	12	provision	provision	NOUN
fsr-3729	125	13	is	be	AUX
fsr-3729	125	14	related	relate	VERB
fsr-3729	125	15	to	to	ADP
fsr-3729	125	16	the	the	DET
fsr-3729	125	17	quality	quality	NOUN
fsr-3729	125	18	of	of	ADP
fsr-3729	125	19	the	the	DET
fsr-3729	125	20	event	event	NOUN
fsr-3729	125	21	risk	risk	NOUN
fsr-3729	125	22	protection	protection	NOUN
fsr-3729	125	23	provided	provide	VERB
fsr-3729	125	24	in	in	ADP
fsr-3729	125	25	the	the	DET
fsr-3729	125	26	bond	bond	NOUN
fsr-3729	125	27	indenture	indenture	NOUN
fsr-3729	125	28	.	.	PUNCT
fsr-3729	126	1	poison	poison	NOUN
fsr-3729	126	2	put	put	VERB
fsr-3729	126	3	provisions	provision	NOUN
fsr-3729	126	4	contain	contain	VERB
fsr-3729	126	5	a	a	DET
fsr-3729	126	6	wide	wide	ADJ
fsr-3729	126	7	range	range	NOUN
fsr-3729	126	8	of	of	ADP
fsr-3729	126	9	protection	protection	NOUN
fsr-3729	126	10	and	and	CCONJ
fsr-3729	126	11	,	,	PUNCT
fsr-3729	126	12	again	again	ADV
fsr-3729	126	13	,	,	PUNCT
fsr-3729	126	14	stronger	strong	ADJ
fsr-3729	126	15	protection	protection	NOUN
fsr-3729	126	16	should	should	AUX
fsr-3729	126	17	reflect	reflect	VERB
fsr-3729	126	18	greater	great	ADJ
fsr-3729	126	19	value	value	NOUN
fsr-3729	126	20	for	for	ADP
fsr-3729	126	21	the	the	DET
fsr-3729	126	22	bondholders	bondholder	NOUN
fsr-3729	126	23	.	.	PUNCT
fsr-3729	127	1	therefore	therefore	ADV
fsr-3729	127	2	,	,	PUNCT
fsr-3729	127	3	bonds	bond	NOUN
fsr-3729	127	4	with	with	ADP
fsr-3729	127	5	higher	high	ADJ
fsr-3729	127	6	poison	poison	NOUN
fsr-3729	127	7	put	put	VERB
fsr-3729	127	8	rankings	ranking	NOUN
fsr-3729	127	9	should	should	AUX
fsr-3729	127	10	have	have	VERB
fsr-3729	127	11	lower	low	ADJ
fsr-3729	127	12	yields	yield	NOUN
fsr-3729	127	13	than	than	ADP
fsr-3729	127	14	bonds	bond	NOUN
fsr-3729	127	15	with	with	ADP
fsr-3729	127	16	lower	low	ADJ
fsr-3729	127	17	poison	poison	NOUN
fsr-3729	127	18	put	put	VERB
fsr-3729	127	19	rankings	ranking	NOUN
fsr-3729	127	20	.	.	PUNCT
fsr-3729	128	1	the	the	DET
fsr-3729	128	2	fourth	fourth	ADJ
fsr-3729	128	3	hypothesis	hypothesis	NOUN
fsr-3729	128	4	tests	test	VERB
fsr-3729	128	5	whether	whether	SCONJ
fsr-3729	128	6	the	the	DET
fsr-3729	128	7	value	value	NOUN
fsr-3729	128	8	of	of	ADP
fsr-3729	128	9	the	the	DET
fsr-3729	128	10	event	event	NOUN
fsr-3729	128	11	risk	risk	NOUN
fsr-3729	128	12	covenant	covenant	NOUN
fsr-3729	128	13	is	be	AUX
fsr-3729	128	14	greater	great	ADJ
fsr-3729	128	15	for	for	ADP
fsr-3729	128	16	bonds	bond	NOUN
fsr-3729	128	17	with	with	ADP
fsr-3729	128	18	lower	low	ADJ
fsr-3729	128	19	credit	credit	NOUN
fsr-3729	128	20	ratings	rating	NOUN
fsr-3729	128	21	.	.	PUNCT
fsr-3729	129	1	the	the	DET
fsr-3729	129	2	impact	impact	NOUN
fsr-3729	129	3	of	of	ADP
fsr-3729	129	4	achange	achange	NOUN
fsr-3729	129	5	in	in	ADP
fsr-3729	129	6	the	the	DET
fsr-3729	129	7	bond	bond	NOUN
fsr-3729	129	8	quality	quality	NOUN
fsr-3729	129	9	rating	rating	NOUN
fsr-3729	129	10	is	be	AUX
fsr-3729	129	11	relatively	relatively	ADV
fsr-3729	129	12	small	small	ADJ
fsr-3729	129	13	as	as	ADV
fsr-3729	129	14	long	long	ADV
fsr-3729	129	15	as	as	SCONJ
fsr-3729	129	16	the	the	DET
fsr-3729	129	17	bond	bond	NOUN
fsr-3729	129	18	maintains	maintain	VERB
fsr-3729	129	19	an	an	DET
fsr-3729	129	20	investment	investment	NOUN
fsr-3729	129	21	grade	grade	NOUN
fsr-3729	129	22	rating	rating	NOUN
fsr-3729	129	23	.	.	PUNCT
fsr-3729	130	1	coupon	coupon	NOUN
fsr-3729	130	2	reset	reset	NOUN
fsr-3729	130	3	bonds	bond	NOUN
fsr-3729	130	4	have	have	VERB
fsr-3729	130	5	a	a	DET
fsr-3729	130	6	coupon	coupon	NOUN
fsr-3729	130	7	resets	reset	NOUN
fsr-3729	130	8	versus	versus	ADP
fsr-3729	130	9	poison	poison	NOUN
fsr-3729	130	10	puts	put	VERB
fsr-3729	130	11	149	149	NUM
fsr-3729	130	12	larger	large	ADJ
fsr-3729	130	13	reset	reset	NOUN
fsr-3729	130	14	provision	provision	NOUN
fsr-3729	130	15	when	when	SCONJ
fsr-3729	130	16	the	the	DET
fsr-3729	130	17	bond	bond	NOUN
fsr-3729	130	18	changes	change	VERB
fsr-3729	130	19	from	from	ADP
fsr-3729	130	20	investment	investment	NOUN
fsr-3729	130	21	to	to	ADP
fsr-3729	130	22	speculative	speculative	ADJ
fsr-3729	130	23	grade	grade	NOUN
fsr-3729	130	24	.	.	PUNCT
fsr-3729	131	1	puttable	puttable	ADJ
fsr-3729	131	2	bonds	bond	NOUN
fsr-3729	131	3	have	have	AUX
fsr-3729	131	4	triggering	trigger	VERB
fsr-3729	131	5	events	event	NOUN
fsr-3729	131	6	that	that	PRON
fsr-3729	131	7	require	require	VERB
fsr-3729	131	8	the	the	DET
fsr-3729	131	9	reduction	reduction	NOUN
fsr-3729	131	10	of	of	ADP
fsr-3729	131	11	bond	bond	NOUN
fsr-3729	131	12	ratings	rating	NOUN
fsr-3729	131	13	to	to	ADP
fsr-3729	131	14	less	less	ADJ
fsr-3729	131	15	than	than	ADP
fsr-3729	131	16	investment	investment	NOUN
fsr-3729	131	17	grade	grade	NOUN
fsr-3729	131	18	and	and	CCONJ
fsr-3729	131	19	the	the	DET
fsr-3729	131	20	occurrence	occurrence	NOUN
fsr-3729	131	21	of	of	ADP
fsr-3729	131	22	a	a	DET
fsr-3729	131	23	designated	designate	VERB
fsr-3729	131	24	event	event	NOUN
fsr-3729	131	25	.	.	PUNCT
fsr-3729	132	1	because	because	SCONJ
fsr-3729	132	2	lower	low	ADJ
fsr-3729	132	3	rated	rate	VERB
fsr-3729	132	4	bonds	bond	NOUN
fsr-3729	132	5	are	be	AUX
fsr-3729	132	6	more	more	ADV
fsr-3729	132	7	likely	likely	ADJ
fsr-3729	132	8	to	to	PART
fsr-3729	132	9	fall	fall	VERB
fsr-3729	132	10	below	below	ADP
fsr-3729	132	11	investment	investment	NOUN
fsr-3729	132	12	grade	grade	NOUN
fsr-3729	132	13	,	,	PUNCT
fsr-3729	132	14	an	an	DET
fsr-3729	132	15	event	event	NOUN
fsr-3729	132	16	risk	risk	NOUN
fsr-3729	132	17	provision	provision	NOUN
fsr-3729	132	18	may	may	AUX
fsr-3729	132	19	be	be	AUX
fsr-3729	132	20	more	more	ADV
fsr-3729	132	21	valuable	valuable	ADJ
fsr-3729	132	22	than	than	ADP
fsr-3729	132	23	a	a	DET
fsr-3729	132	24	provision	provision	NOUN
fsr-3729	132	25	on	on	ADP
fsr-3729	132	26	a	a	DET
fsr-3729	132	27	similar	similar	ADJ
fsr-3729	132	28	bond	bond	NOUN
fsr-3729	132	29	with	with	ADP
fsr-3729	132	30	a	a	DET
fsr-3729	132	31	high	high	ADJ
fsr-3729	132	32	credit	credit	NOUN
fsr-3729	132	33	rating	rating	NOUN
fsr-3729	132	34	.	.	PUNCT
fsr-3729	133	1	v.	v.	ADP
fsr-3729	133	2	description	description	NOUN
fsr-3729	133	3	of	of	ADP
fsr-3729	133	4	the	the	DET
fsr-3729	133	5	sample	sample	NOUN
fsr-3729	133	6	and	and	CCONJ
fsr-3729	133	7	the	the	DET
fsr-3729	133	8	data	datum	NOUN
fsr-3729	133	9	to	to	PART
fsr-3729	133	10	examine	examine	VERB
fsr-3729	133	11	the	the	DET
fsr-3729	133	12	value	value	NOUN
fsr-3729	133	13	of	of	ADP
fsr-3729	133	14	event	event	NOUN
fsr-3729	133	15	risk	risk	NOUN
fsr-3729	133	16	protection	protection	NOUN
fsr-3729	133	17	,	,	PUNCT
fsr-3729	133	18	a	a	DET
fsr-3729	133	19	sample	sample	NOUN
fsr-3729	133	20	of	of	ADP
fsr-3729	133	21	65	65	NUM
fsr-3729	133	22	industrial	industrial	ADJ
fsr-3729	133	23	bonds	bond	NOUN
fsr-3729	133	24	and	and	CCONJ
fsr-3729	133	25	notes	note	NOUN
fsr-3729	133	26	with	with	ADP
fsr-3729	133	27	event	event	NOUN
fsr-3729	133	28	risk	risk	NOUN
fsr-3729	133	29	covenants	covenant	NOUN
fsr-3729	133	30	is	be	AUX
fsr-3729	133	31	identified	identify	VERB
fsr-3729	133	32	from	from	ADP
fsr-3729	133	33	s&p	s&p	PROPN
fsr-3729	133	34	creditweek	creditweek	NOUN
fsr-3729	133	35	.	.	PUNCT
fsr-3729	134	1	in	in	ADP
fsr-3729	134	2	addition	addition	NOUN
fsr-3729	134	3	,	,	PUNCT
fsr-3729	134	4	a	a	DET
fsr-3729	134	5	control	control	NOUN
fsr-3729	134	6	sample	sample	NOUN
fsr-3729	134	7	of	of	ADP
fsr-3729	134	8	163	163	NUM
fsr-3729	134	9	corporate	corporate	ADJ
fsr-3729	134	10	bonds	bond	NOUN
fsr-3729	134	11	,	,	PUNCT
fsr-3729	134	12	not	not	PART
fsr-3729	134	13	identified	identify	VERB
fsr-3729	134	14	with	with	ADP
fsr-3729	134	15	event	event	NOUN
fsr-3729	134	16	risk	risk	NOUN
fsr-3729	134	17	covenants	covenant	NOUN
fsr-3729	134	18	by	by	ADP
fsr-3729	134	19	s&p	s&p	PROPN
fsr-3729	134	20	creditweek	creditweek	NOUN
fsr-3729	134	21	,	,	PUNCT
fsr-3729	134	22	is	be	AUX
fsr-3729	134	23	identified	identify	VERB
fsr-3729	134	24	from	from	ADP
fsr-3729	134	25	moody	moody	PROPN
fsr-3729	134	26	’s	’s	PART
fsr-3729	134	27	bond	bond	NOUN
fsr-3729	134	28	record	record	NOUN
fsr-3729	134	29	.	.	PUNCT
fsr-3729	135	1	the	the	DET
fsr-3729	135	2	total	total	ADJ
fsr-3729	135	3	sample	sample	NOUN
fsr-3729	135	4	consists	consist	VERB
fsr-3729	135	5	of	of	ADP
fsr-3729	135	6	228	228	NUM
fsr-3729	135	7	bonds	bond	NOUN
fsr-3729	135	8	issued	issue	VERB
fsr-3729	135	9	between	between	ADP
fsr-3729	135	10	january	january	PROPN
fsr-3729	135	11	of	of	ADP
fsr-3729	135	12	1987	1987	NUM
fsr-3729	135	13	and	and	CCONJ
fsr-3729	135	14	june	june	PROPN
fsr-3729	135	15	of	of	ADP
fsr-3729	135	16	1990	1990	NUM
fsr-3729	135	17	for	for	ADP
fsr-3729	135	18	which	which	PRON
fsr-3729	135	19	full	full	ADJ
fsr-3729	135	20	data	datum	NOUN
fsr-3729	135	21	was	be	AUX
fsr-3729	135	22	available	available	ADJ
fsr-3729	135	23	.	.	PUNCT
fsr-3729	136	1	utility	utility	NOUN
fsr-3729	136	2	,	,	PUNCT
fsr-3729	136	3	financial	financial	ADJ
fsr-3729	136	4	institutions	institution	NOUN
fsr-3729	136	5	,	,	PUNCT
fsr-3729	136	6	and	and	CCONJ
fsr-3729	136	7	government	government	NOUN
fsr-3729	136	8	bonds	bond	NOUN
fsr-3729	136	9	are	be	AUX
fsr-3729	136	10	excluded	exclude	VERB
fsr-3729	136	11	from	from	ADP
fsr-3729	136	12	the	the	DET
fsr-3729	136	13	sample	sample	NOUN
fsr-3729	136	14	,	,	PUNCT
fsr-3729	136	15	as	as	SCONJ
fsr-3729	136	16	regulation	regulation	NOUN
fsr-3729	136	17	can	can	AUX
fsr-3729	136	18	affect	affect	VERB
fsr-3729	136	19	the	the	DET
fsr-3729	136	20	probability	probability	NOUN
fsr-3729	136	21	of	of	ADP
fsr-3729	136	22	restructuring	restructuring	NOUN
fsr-3729	136	23	.	.	PUNCT
fsr-3729	137	1	also	also	ADV
fsr-3729	137	2	,	,	PUNCT
fsr-3729	137	3	to	to	PART
fsr-3729	137	4	better	well	ADV
fsr-3729	137	5	match	match	VERB
fsr-3729	137	6	the	the	DET
fsr-3729	137	7	characteristics	characteristic	NOUN
fsr-3729	137	8	of	of	ADP
fsr-3729	137	9	the	the	DET
fsr-3729	137	10	two	two	NUM
fsr-3729	137	11	samples	sample	NOUN
fsr-3729	137	12	,	,	PUNCT
fsr-3729	137	13	the	the	DET
fsr-3729	137	14	sample	sample	NOUN
fsr-3729	137	15	excludes	exclude	VERB
fsr-3729	137	16	bonds	bond	NOUN
fsr-3729	137	17	with	with	ADP
fsr-3729	137	18	maturities	maturity	NOUN
fsr-3729	137	19	less	less	ADJ
fsr-3729	137	20	than	than	ADP
fsr-3729	137	21	five	five	NUM
fsr-3729	137	22	years	year	NOUN
fsr-3729	137	23	,	,	PUNCT
fsr-3729	137	24	issue	issue	NOUN
fsr-3729	137	25	sizes	size	VERB
fsr-3729	137	26	less	less	ADJ
fsr-3729	137	27	than	than	ADP
fsr-3729	137	28	$	$	SYM
fsr-3729	137	29	45	45	NUM
fsr-3729	137	30	million	million	NUM
fsr-3729	137	31	or	or	CCONJ
fsr-3729	137	32	greater	great	ADJ
fsr-3729	137	33	than	than	ADP
fsr-3729	137	34	$	$	SYM
fsr-3729	137	35	350	350	NUM
fsr-3729	137	36	million	million	NUM
fsr-3729	137	37	,	,	PUNCT
fsr-3729	137	38	and	and	CCONJ
fsr-3729	137	39	s&p	s&p	PROPN
fsr-3729	137	40	default	default	NOUN
fsr-3729	137	41	ratings	rating	NOUN
fsr-3729	137	42	ranging	range	VERB
fsr-3729	137	43	above	above	ADP
fsr-3729	137	44	aaand	aaand	INTJ
fsr-3729	137	45	below	below	ADP
fsr-3729	137	46	bb+	bb+	PROPN
fsr-3729	137	47	.	.	PUNCT
fsr-3729	138	1	also	also	ADV
fsr-3729	138	2	excluded	exclude	VERB
fsr-3729	138	3	from	from	ADP
fsr-3729	138	4	the	the	DET
fsr-3729	138	5	sample	sample	NOUN
fsr-3729	138	6	are	be	AUX
fsr-3729	138	7	mortgage	mortgage	NOUN
fsr-3729	138	8	bonds	bond	NOUN
fsr-3729	138	9	,	,	PUNCT
fsr-3729	138	10	zero	zero	NUM
fsr-3729	138	11	coupon	coupon	NOUN
fsr-3729	138	12	bonds	bond	NOUN
fsr-3729	138	13	,	,	PUNCT
fsr-3729	138	14	and	and	CCONJ
fsr-3729	138	15	bonds	bond	NOUN
fsr-3729	138	16	for	for	ADP
fsr-3729	138	17	which	which	PRON
fsr-3729	138	18	complete	complete	ADJ
fsr-3729	138	19	data	datum	NOUN
fsr-3729	138	20	are	be	AUX
fsr-3729	138	21	not	not	PART
fsr-3729	138	22	available	available	ADJ
fsr-3729	138	23	.	.	PUNCT
fsr-3729	139	1	firm	firm	ADJ
fsr-3729	139	2	specific	specific	ADJ
fsr-3729	139	3	information	information	NOUN
fsr-3729	139	4	is	be	AUX
fsr-3729	139	5	obtained	obtain	VERB
fsr-3729	139	6	from	from	ADP
fsr-3729	139	7	the	the	DET
fsr-3729	139	8	s&p	s&p	PROPN
fsr-3729	139	9	bond	bond	NOUN
fsr-3729	139	10	guide	guide	NOUN
fsr-3729	139	11	,	,	PUNCT
fsr-3729	139	12	moody	moody	PROPN
fsr-3729	139	13	’s	’s	PART
fsr-3729	139	14	bond	bond	NOUN
fsr-3729	139	15	record	record	NOUN
fsr-3729	139	16	,	,	PUNCT
fsr-3729	139	17	and	and	CCONJ
fsr-3729	139	18	disclosure	disclosure	NOUN
fsr-3729	139	19	.	.	PUNCT
fsr-3729	140	1	yields	yield	NOUN
fsr-3729	140	2	on	on	ADP
fsr-3729	140	3	treasury	treasury	PROPN
fsr-3729	140	4	securities	security	NOUN
fsr-3729	140	5	are	be	AUX
fsr-3729	140	6	collected	collect	VERB
fsr-3729	140	7	from	from	ADP
fsr-3729	140	8	the	the	DET
fsr-3729	140	9	federal	federal	PROPN
fsr-3729	140	10	reserve	reserve	PROPN
fsr-3729	140	11	statistical	statistical	ADJ
fsr-3729	140	12	release	release	NOUN
fsr-3729	140	13	h.15	h.15	PROPN
fsr-3729	140	14	(	(	PUNCT
fsr-3729	140	15	519	519	NUM
fsr-3729	140	16	):	):	PUNCT
fsr-3729	140	17	selected	select	VERB
fsr-3729	140	18	interest	interest	NOUN
fsr-3729	140	19	rates	rate	NOUN
fsr-3729	140	20	.	.	PUNCT
fsr-3729	141	1	table	table	NOUN
fsr-3729	141	2	2	2	NUM
fsr-3729	141	3	reports	report	VERB
fsr-3729	141	4	the	the	DET
fsr-3729	141	5	descriptive	descriptive	ADJ
fsr-3729	141	6	statistics	statistic	NOUN
fsr-3729	141	7	for	for	ADP
fsr-3729	141	8	the	the	DET
fsr-3729	141	9	total	total	ADJ
fsr-3729	141	10	sample	sample	NOUN
fsr-3729	141	11	as	as	ADV
fsr-3729	141	12	well	well	ADV
fsr-3729	141	13	as	as	ADP
fsr-3729	141	14	for	for	ADP
fsr-3729	141	15	coupon	coupon	NOUN
fsr-3729	141	16	reset	reset	NOUN
fsr-3729	141	17	,	,	PUNCT
fsr-3729	141	18	poison	poison	NOUN
fsr-3729	141	19	put	put	NOUN
fsr-3729	141	20	,	,	PUNCT
fsr-3729	141	21	and	and	CCONJ
fsr-3729	141	22	control	control	NOUN
fsr-3729	141	23	subsamples	subsample	NOUN
fsr-3729	141	24	.	.	PUNCT
fsr-3729	142	1	the	the	DET
fsr-3729	142	2	yield	yield	NOUN
fsr-3729	142	3	spread	spread	VERB
fsr-3729	142	4	over	over	ADP
fsr-3729	142	5	treasury	treasury	PROPN
fsr-3729	142	6	is	be	AUX
fsr-3729	142	7	calculated	calculate	VERB
fsr-3729	142	8	by	by	ADP
fsr-3729	142	9	subtract	subtract	NOUN
fsr-3729	142	10	ing	e	VERB
fsr-3729	142	11	the	the	DET
fsr-3729	142	12	yield	yield	NOUN
fsr-3729	142	13	on	on	ADP
fsr-3729	142	14	a	a	DET
fsr-3729	142	15	treasury	treasury	NOUN
fsr-3729	142	16	security	security	NOUN
fsr-3729	142	17	from	from	ADP
fsr-3729	142	18	that	that	PRON
fsr-3729	142	19	of	of	ADP
fsr-3729	142	20	an	an	DET
fsr-3729	142	21	industrial	industrial	ADJ
fsr-3729	142	22	bond	bond	NOUN
fsr-3729	142	23	at	at	ADP
fsr-3729	142	24	issue	issue	NOUN
fsr-3729	142	25	,	,	PUNCT
fsr-3729	142	26	each	each	PRON
fsr-3729	142	27	with	with	ADP
fsr-3729	142	28	the	the	DET
fsr-3729	142	29	same	same	ADJ
fsr-3729	142	30	maturity	maturity	NOUN
fsr-3729	142	31	and	and	CCONJ
fsr-3729	142	32	sale	sale	NOUN
fsr-3729	142	33	date	date	NOUN
fsr-3729	142	34	.	.	PUNCT
fsr-3729	143	1	we	we	PRON
fsr-3729	143	2	find	find	VERB
fsr-3729	143	3	that	that	SCONJ
fsr-3729	143	4	the	the	DET
fsr-3729	143	5	yield	yield	NOUN
fsr-3729	143	6	off	off	ADP
fsr-3729	143	7	treasury	treasury	PROPN
fsr-3729	143	8	for	for	ADP
fsr-3729	143	9	coupon	coupon	NOUN
fsr-3729	143	10	reset	reset	ADJ
fsr-3729	143	11	bonds	bond	NOUN
fsr-3729	143	12	and	and	CCONJ
fsr-3729	143	13	poison	poison	NOUN
fsr-3729	143	14	put	put	VERB
fsr-3729	143	15	bonds	bond	NOUN
fsr-3729	143	16	is	be	AUX
fsr-3729	143	17	slightly	slightly	ADV
fsr-3729	143	18	higher	high	ADJ
fsr-3729	143	19	than	than	ADP
fsr-3729	143	20	for	for	ADP
fsr-3729	143	21	the	the	DET
fsr-3729	143	22	control	control	NOUN
fsr-3729	143	23	sample	sample	NOUN
fsr-3729	143	24	.	.	PUNCT
fsr-3729	144	1	the	the	DET
fsr-3729	144	2	size	size	NOUN
fsr-3729	144	3	of	of	ADP
fsr-3729	144	4	coupon	coupon	NOUN
fsr-3729	144	5	reset	reset	NOUN
fsr-3729	144	6	bond	bond	NOUN
fsr-3729	144	7	issues	issue	NOUN
fsr-3729	144	8	is	be	AUX
fsr-3729	144	9	larger	large	ADJ
fsr-3729	144	10	than	than	ADP
fsr-3729	144	11	that	that	PRON
fsr-3729	144	12	of	of	ADP
fsr-3729	144	13	the	the	DET
fsr-3729	144	14	poison	poison	NOUN
fsr-3729	144	15	puts	put	VERB
fsr-3729	144	16	or	or	CCONJ
fsr-3729	144	17	control	control	NOUN
fsr-3729	144	18	sample	sample	NOUN
fsr-3729	144	19	.	.	PUNCT
fsr-3729	145	1	compared	compare	VERB
fsr-3729	145	2	with	with	ADP
fsr-3729	145	3	the	the	DET
fsr-3729	145	4	control	control	NOUN
fsr-3729	145	5	sample	sample	NOUN
fsr-3729	145	6	,	,	PUNCT
fsr-3729	145	7	poison	poison	NOUN
fsr-3729	145	8	put	put	VERB
fsr-3729	145	9	bonds	bond	NOUN
fsr-3729	145	10	are	be	AUX
fsr-3729	145	11	more	more	ADV
fsr-3729	145	12	likely	likely	ADJ
fsr-3729	145	13	to	to	PART
fsr-3729	145	14	have	have	VERB
fsr-3729	145	15	a	a	DET
fsr-3729	145	16	sinking	sink	VERB
fsr-3729	145	17	fund	fund	NOUN
fsr-3729	145	18	provision	provision	NOUN
fsr-3729	145	19	and	and	CCONJ
fsr-3729	145	20	less	less	ADV
fsr-3729	145	21	likely	likely	ADJ
fsr-3729	145	22	to	to	PART
fsr-3729	145	23	have	have	VERB
fsr-3729	145	24	a	a	DET
fsr-3729	145	25	call	call	NOUN
fsr-3729	145	26	provision	provision	NOUN
fsr-3729	145	27	.	.	PUNCT
fsr-3729	146	1	the	the	DET
fsr-3729	146	2	coupon	coupon	NOUN
fsr-3729	146	3	reset	reset	ADJ
fsr-3729	146	4	bonds	bond	NOUN
fsr-3729	146	5	,	,	PUNCT
fsr-3729	146	6	however	however	ADV
fsr-3729	146	7	,	,	PUNCT
fsr-3729	146	8	tend	tend	VERB
fsr-3729	146	9	not	not	PART
fsr-3729	146	10	to	to	PART
fsr-3729	146	11	have	have	AUX
fsr-3729	146	12	either	either	CCONJ
fsr-3729	146	13	sinking	sink	VERB
fsr-3729	146	14	funds	fund	NOUN
fsr-3729	146	15	or	or	CCONJ
fsr-3729	146	16	call	call	VERB
fsr-3729	146	17	provisions	provision	NOUN
fsr-3729	146	18	.	.	PUNCT
fsr-3729	147	1	the	the	DET
fsr-3729	147	2	coupon	coupon	NOUN
fsr-3729	147	3	reset	reset	NOUN
fsr-3729	147	4	bonds	bond	NOUN
fsr-3729	147	5	tend	tend	VERB
fsr-3729	147	6	to	to	PART
fsr-3729	147	7	have	have	VERB
fsr-3729	147	8	the	the	DET
fsr-3729	147	9	longest	long	ADJ
fsr-3729	147	10	term	term	NOUN
fsr-3729	147	11	to	to	ADP
fsr-3729	147	12	maturity	maturity	NOUN
fsr-3729	147	13	,	,	PUNCT
fsr-3729	147	14	although	although	SCONJ
fsr-3729	147	15	both	both	DET
fsr-3729	147	16	types	type	NOUN
fsr-3729	147	17	of	of	ADP
fsr-3729	147	18	event	event	NOUN
fsr-3729	147	19	risk	risk	NOUN
fsr-3729	147	20	bonds	bond	NOUN
fsr-3729	147	21	have	have	VERB
fsr-3729	147	22	longer	long	ADJ
fsr-3729	147	23	terms	term	NOUN
fsr-3729	147	24	to	to	ADP
fsr-3729	147	25	maturity	maturity	NOUN
fsr-3729	147	26	than	than	ADP
fsr-3729	147	27	the	the	DET
fsr-3729	147	28	control	control	NOUN
fsr-3729	147	29	sample	sample	NOUN
fsr-3729	147	30	.	.	PUNCT
fsr-3729	148	1	companies	company	NOUN
fsr-3729	148	2	issuing	issue	VERB
fsr-3729	148	3	bonds	bond	NOUN
fsr-3729	148	4	with	with	ADP
fsr-3729	148	5	coupon	coupon	NOUN
fsr-3729	148	6	resets	reset	NOUN
fsr-3729	148	7	tend	tend	VERB
fsr-3729	148	8	to	to	PART
fsr-3729	148	9	be	be	AUX
fsr-3729	148	10	larger	large	ADJ
fsr-3729	148	11	than	than	ADP
fsr-3729	148	12	those	those	PRON
fsr-3729	148	13	offering	offer	VERB
fsr-3729	148	14	poison	poison	NOUN
fsr-3729	148	15	puts	put	NOUN
fsr-3729	148	16	,	,	PUNCT
fsr-3729	148	17	but	but	CCONJ
fsr-3729	148	18	companies	company	NOUN
fsr-3729	148	19	issuing	issue	VERB
fsr-3729	148	20	bonds	bond	NOUN
fsr-3729	148	21	with	with	ADP
fsr-3729	148	22	event	event	NOUN
fsr-3729	148	23	risk	risk	NOUN
fsr-3729	148	24	provisions	provision	NOUN
fsr-3729	148	25	tend	tend	VERB
fsr-3729	148	26	to	to	PART
fsr-3729	148	27	be	be	AUX
fsr-3729	148	28	smaller	small	ADJ
fsr-3729	148	29	than	than	ADP
fsr-3729	148	30	fums	fum	NOUN
fsr-3729	148	31	in	in	ADP
fsr-3729	148	32	the	the	DET
fsr-3729	148	33	control	control	NOUN
fsr-3729	148	34	sample	sample	NOUN
fsr-3729	148	35	.	.	PUNCT
fsr-3729	149	1	it	it	PRON
fsr-3729	149	2	is	be	AUX
fsr-3729	149	3	useful	useful	ADJ
fsr-3729	149	4	to	to	PART
fsr-3729	149	5	highlight	highlight	VERB
fsr-3729	149	6	several	several	ADJ
fsr-3729	149	7	differences	difference	NOUN
fsr-3729	149	8	between	between	ADP
fsr-3729	149	9	subsamples	subsample	NOUN
fsr-3729	149	10	in	in	ADP
fsr-3729	149	11	order	order	NOUN
fsr-3729	149	12	to	to	PART
fsr-3729	149	13	understand	understand	VERB
fsr-3729	149	14	the	the	DET
fsr-3729	149	15	pattern	pattern	NOUN
fsr-3729	149	16	of	of	ADP
fsr-3729	149	17	event	event	NOUN
fsr-3729	149	18	risk	risk	NOUN
fsr-3729	149	19	protection	protection	NOUN
fsr-3729	149	20	used	use	VERB
fsr-3729	149	21	by	by	ADP
fsr-3729	149	22	firms	firm	NOUN
fsr-3729	149	23	.	.	PUNCT
fsr-3729	150	1	transportation	transportation	NOUN
fsr-3729	150	2	companies	company	NOUN
fsr-3729	150	3	have	have	VERB
fsr-3729	150	4	a	a	DET
fsr-3729	150	5	greater	great	ADJ
fsr-3729	150	6	representation	representation	NOUN
fsr-3729	150	7	in	in	ADP
fsr-3729	150	8	each	each	PRON
fsr-3729	150	9	of	of	ADP
fsr-3729	150	10	the	the	DET
fsr-3729	150	11	event	event	NOUN
fsr-3729	150	12	risk	risk	NOUN
fsr-3729	150	13	protection	protection	NOUN
fsr-3729	150	14	subsamples	subsample	NOUN
fsr-3729	150	15	,	,	PUNCT
fsr-3729	150	16	while	while	SCONJ
fsr-3729	150	17	companies	company	NOUN
fsr-3729	150	18	involved	involve	VERB
fsr-3729	150	19	in	in	ADP
fsr-3729	150	20	the	the	DET
fsr-3729	150	21	trade	trade	NOUN
fsr-3729	150	22	classification	classification	NOUN
fsr-3729	150	23	tend	tend	VERB
fsr-3729	150	24	not	not	PART
fsr-3729	150	25	to	to	PART
fsr-3729	150	26	issue	issue	VERB
fsr-3729	150	27	event	event	NOUN
fsr-3729	150	28	risk	risk	NOUN
fsr-3729	150	29	protection	protection	NOUN
fsr-3729	150	30	.	.	PUNCT
fsr-3729	151	1	the	the	DET
fsr-3729	151	2	differences	difference	NOUN
fsr-3729	151	3	between	between	ADP
fsr-3729	151	4	the	the	DET
fsr-3729	151	5	event	event	NOUN
fsr-3729	151	6	risk	risk	NOUN
fsr-3729	151	7	sample	sample	NOUN
fsr-3729	151	8	and	and	CCONJ
fsr-3729	151	9	the	the	DET
fsr-3729	151	10	control	control	NOUN
fsr-3729	151	11	sample	sample	NOUN
fsr-3729	151	12	indicate	indicate	VERB
fsr-3729	151	13	that	that	SCONJ
fsr-3729	151	14	companies	company	NOUN
fsr-3729	151	15	in	in	ADP
fsr-3729	151	16	sectors	sector	NOUN
fsr-3729	151	17	most	most	ADV
fsr-3729	151	18	vulnerable	vulnerable	ADJ
fsr-3729	151	19	to	to	ADP
fsr-3729	151	20	event	event	NOUN
fsr-3729	151	21	risk	risk	NOUN
fsr-3729	151	22	are	be	AUX
fsr-3729	151	23	more	more	ADV
fsr-3729	151	24	likely	likely	ADJ
fsr-3729	151	25	to	to	PART
fsr-3729	151	26	include	include	VERB
fsr-3729	151	27	poison	poison	NOUN
fsr-3729	151	28	put	put	VERB
fsr-3729	151	29	protection	protection	NOUN
fsr-3729	151	30	than	than	ADP
fsr-3729	151	31	companies	company	NOUN
fsr-3729	151	32	in	in	ADP
fsr-3729	151	33	other	other	ADJ
fsr-3729	151	34	sectors.6	sectors.6	NOUN
fsr-3729	151	35	the	the	DET
fsr-3729	151	36	coupon	coupon	NOUN
fsr-3729	151	37	reset	reset	NOUN
fsr-3729	151	38	sample	sample	NOUN
fsr-3729	151	39	is	be	AUX
fsr-3729	151	40	fairly	fairly	ADV
fsr-3729	151	41	evenly	evenly	ADV
fsr-3729	151	42	distributed	distribute	VERB
fsr-3729	151	43	across	across	ADP
fsr-3729	151	44	all	all	DET
fsr-3729	151	45	represented	represent	VERB
fsr-3729	151	46	credit	credit	NOUN
fsr-3729	151	47	quality	quality	NOUN
fsr-3729	151	48	categories	category	NOUN
fsr-3729	151	49	.	.	PUNCT
fsr-3729	152	1	the	the	DET
fsr-3729	152	2	poison	poison	NOUN
fsr-3729	152	3	put	put	VERB
fsr-3729	152	4	sample	sample	NOUN
fsr-3729	152	5	,	,	PUNCT
fsr-3729	152	6	however	however	ADV
fsr-3729	152	7	,	,	PUNCT
fsr-3729	152	8	is	be	AUX
fsr-3729	152	9	heavily	heavily	ADV
fsr-3729	152	10	concentrated	concentrated	ADJ
fsr-3729	152	11	in	in	ADP
fsr-3729	152	12	the	the	DET
fsr-3729	152	13	a	a	PRON
fsr-3729	152	14	and	and	CCONJ
fsr-3729	152	15	bbb	bbb	ADJ
fsr-3729	152	16	credit	credit	NOUN
fsr-3729	152	17	quality	quality	NOUN
fsr-3729	152	18	categories	category	NOUN
fsr-3729	152	19	and	and	CCONJ
fsr-3729	152	20	does	do	AUX
fsr-3729	152	21	not	not	PART
fsr-3729	152	22	contain	contain	VERB
fsr-3729	152	23	any	any	DET
fsr-3729	152	24	low	low	ADJ
fsr-3729	152	25	rated	rate	VERB
fsr-3729	152	26	(	(	PUNCT
fsr-3729	152	27	bb	bb	NOUN
fsr-3729	152	28	)	)	PUNCT
fsr-3729	152	29	bonds	bond	NOUN
fsr-3729	152	30	.	.	PUNCT
fsr-3729	153	1	the	the	DET
fsr-3729	153	2	control	control	NOUN
fsr-3729	153	3	sample	sample	NOUN
fsr-3729	153	4	contains	contain	VERB
fsr-3729	153	5	bonds	bond	NOUN
fsr-3729	153	6	of	of	ADP
fsr-3729	153	7	each	each	DET
fsr-3729	153	8	credit	credit	NOUN
fsr-3729	153	9	quality	quality	NOUN
fsr-3729	153	10	,	,	PUNCT
fsr-3729	153	11	but	but	CCONJ
fsr-3729	153	12	the	the	DET
fsr-3729	153	13	majority	majority	NOUN
fsr-3729	153	14	of	of	ADP
fsr-3729	153	15	the	the	DET
fsr-3729	153	16	bonds	bond	NOUN
fsr-3729	153	17	are	be	AUX
fsr-3729	153	18	rated	rate	VERB
fsr-3729	153	19	a.	a.	NOUN
fsr-3729	153	20	table	table	NOUN
fsr-3729	153	21	3	3	NUM
fsr-3729	153	22	illustrates	illustrate	VERB
fsr-3729	153	23	the	the	DET
fsr-3729	153	24	effect	effect	NOUN
fsr-3729	153	25	of	of	ADP
fsr-3729	153	26	the	the	DET
fsr-3729	153	27	rjr	rjr	PROPN
fsr-3729	153	28	/	/	SYM
fsr-3729	153	29	nabisco	nabisco	PROPN
fsr-3729	153	30	takeover	takeover	PROPN
fsr-3729	153	31	on	on	ADP
fsr-3729	153	32	the	the	DET
fsr-3729	153	33	development	development	NOUN
fsr-3729	153	34	of	of	ADP
fsr-3729	153	35	protective	protective	ADJ
fsr-3729	153	36	covenants	covenant	NOUN
fsr-3729	153	37	.	.	PUNCT
fsr-3729	154	1	prior	prior	ADV
fsr-3729	154	2	to	to	ADP
fsr-3729	154	3	the	the	DET
fsr-3729	154	4	takeover	takeover	NOUN
fsr-3729	154	5	all	all	DET
fsr-3729	154	6	protective	protective	ADJ
fsr-3729	154	7	covenants	covenant	NOUN
fsr-3729	154	8	were	be	AUX
fsr-3729	154	9	rated	rate	VERB
fsr-3729	154	10	either	either	CCONJ
fsr-3729	154	11	u	u	NOUN
fsr-3729	154	12	or	or	CCONJ
fsr-3729	154	13	150	150	NUM
fsr-3729	154	14	financial	financial	ADJ
fsr-3729	154	15	services	service	NOUN
fsr-3729	154	16	review	review	NOUN
fsr-3729	154	17	,	,	PUNCT
fsr-3729	154	18	3(2	3(2	NUM
fsr-3729	154	19	)	)	PUNCT
fsr-3729	154	20	1994	1994	NUM
fsr-3729	154	21	table	table	NOUN
fsr-3729	154	22	2	2	NUM
fsr-3729	154	23	.	.	PUNCT
fsr-3729	154	24	characteristics	characteristic	NOUN
fsr-3729	154	25	of	of	ADP
fsr-3729	154	26	new	new	ADJ
fsr-3729	154	27	debt	debt	NOUN
fsr-3729	154	28	issues	issue	NOUN
fsr-3729	154	29	by	by	ADP
fsr-3729	154	30	event	event	NOUN
fsr-3729	154	31	risk	risk	NOUN
fsr-3729	154	32	protection	protection	NOUN
fsr-3729	154	33	from	from	ADP
fsr-3729	154	34	january	january	PROPN
fsr-3729	154	35	1987	1987	NUM
fsr-3729	154	36	to	to	ADP
fsr-3729	154	37	june	june	PROPN
fsr-3729	154	38	1990	1990	NUM
fsr-3729	154	39	coupon	coupon	NOUN
fsr-3729	154	40	reset	reset	ADJ
fsr-3729	154	41	poison	poison	NOUN
fsr-3729	154	42	put	put	VERB
fsr-3729	154	43	characteristics	characteristic	NOUN
fsr-3729	154	44	total	total	ADJ
fsr-3729	154	45	sample	sample	NOUN
fsr-3729	154	46	sample	sample	NOUN
fsr-3729	154	47	sample	sample	NOUN
fsr-3729	154	48	control	control	NOUN
fsr-3729	154	49	sample	sample	PROPN
fsr-3729	154	50	size	size	NOUN
fsr-3729	154	51	228	228	NUM
fsr-3729	154	52	10	10	NUM
fsr-3729	154	53	55	55	NUM
fsr-3729	154	54	163	163	NUM
fsr-3729	154	55	yield	yield	NOUN
fsr-3729	154	56	spread	spread	VERB
fsr-3729	154	57	over	over	ADP
fsr-3729	154	58	treasury	treasury	PROPN
fsr-3729	154	59	(	(	PUNCT
fsr-3729	154	60	mean	mean	INTJ
fsr-3729	154	61	%	%	NOUN
fsr-3729	154	62	)	)	PUNCT
fsr-3729	154	63	”	"	PUNCT
fsr-3729	154	64	1.20	1.20	NUM
fsr-3729	154	65	1.33	1.33	NUM
fsr-3729	154	66	1.40	1.40	NUM
fsr-3729	154	67	1.13	1.13	NUM
fsr-3729	154	68	size	size	NOUN
fsr-3729	154	69	of	of	ADP
fsr-3729	154	70	issue	issue	NOUN
fsr-3729	154	71	(	(	PUNCT
fsr-3729	154	72	$	$	SYM
fsr-3729	154	73	millions	million	NOUN
fsr-3729	154	74	)	)	PUNCT
fsr-3729	154	75	162.7	162.7	NUM
fsr-3729	154	76	196.5	196.5	NUM
fsr-3729	154	77	158.0	158.0	NUM
fsr-3729	154	78	163.9	163.9	NUM
fsr-3729	154	79	presence	presence	NOUN
fsr-3729	154	80	of	of	ADP
fsr-3729	154	81	sinking	sink	VERB
fsr-3729	154	82	fund	fund	NOUN
fsr-3729	154	83	(	(	PUNCT
fsr-3729	154	84	8)	8)	NUM
fsr-3729	154	85	7.9	7.9	NUM
fsr-3729	154	86	0.0	0.0	NUM
fsr-3729	154	87	12.7	12.7	NUM
fsr-3729	154	88	6.7	6.7	NUM
fsr-3729	154	89	presence	presence	NOUN
fsr-3729	154	90	of	of	ADP
fsr-3729	154	91	call	call	NOUN
fsr-3729	154	92	provision	provision	NOUN
fsr-3729	154	93	(	(	PUNCT
fsr-3729	154	94	%	%	INTJ
fsr-3729	154	95	)	)	PUNCT
fsr-3729	154	96	38.2	38.2	NUM
fsr-3729	154	97	0.0	0.0	NUM
fsr-3729	154	98	29.1	29.1	NUM
fsr-3729	154	99	43.6	43.6	NUM
fsr-3729	154	100	time	time	NOUN
fsr-3729	154	101	to	to	ADP
fsr-3729	154	102	maturity	maturity	NOUN
fsr-3729	154	103	(	(	PUNCT
fsr-3729	154	104	years	year	NOUN
fsr-3729	154	105	)	)	PUNCT
fsr-3729	154	106	13.2	13.2	NUM
fsr-3729	154	107	19.7	19.7	NUM
fsr-3729	154	108	15.0	15.0	NUM
fsr-3729	154	109	12.3	12.3	NUM
fsr-3729	154	110	pii	pii	PROPN
fsr-3729	154	111	’s	’s	PART
fsr-3729	154	112	total	total	ADJ
fsr-3729	154	113	assets	asset	NOUN
fsr-3729	154	114	(	(	PUNCT
fsr-3729	154	115	$	$	SYM
fsr-3729	154	116	billions	billion	NOUN
fsr-3729	154	117	)	)	PUNCT
fsr-3729	154	118	11.2	11.2	NUM
fsr-3729	154	119	6.8	6.8	NUM
fsr-3729	154	120	4.1	4.1	NUM
fsr-3729	154	121	13.9	13.9	NUM
fsr-3729	154	122	yield	yield	NOUN
fsr-3729	154	123	on	on	ADP
fsr-3729	154	124	a	a	DET
fsr-3729	154	125	10	10	NUM
fsr-3729	154	126	t	t	NOUN
fsr-3729	154	127	-	-	PUNCT
fsr-3729	154	128	bond	bond	NOUN
fsr-3729	154	129	(	(	PUNCT
fsr-3729	154	130	%	%	NOUN
fsr-3729	154	131	)	)	PUNCT
fsr-3729	154	132	year	year	NOUN
fsr-3729	154	133	8.5	8.5	NUM
fsr-3729	154	134	8.4	8.4	NUM
fsr-3729	154	135	8.4	8.4	NUM
fsr-3729	154	136	8.5	8.5	NUM
fsr-3729	154	137	industry	industry	NOUN
fsr-3729	154	138	of	of	ADP
fsr-3729	154	139	issuer	issuer	NOUN
fsr-3729	154	140	(	(	PUNCT
fsr-3729	154	141	%	%	NOUN
fsr-3729	154	142	)	)	PUNCT
fsr-3729	154	143	b	b	NOUN
fsr-3729	154	144	manufacturing	manufacturing	NOUN
fsr-3729	154	145	53.9	53.9	NUM
fsr-3729	154	146	40.0	40.0	NUM
fsr-3729	154	147	63.6	63.6	NUM
fsr-3729	154	148	51.5	51.5	NUM
fsr-3729	154	149	transportation	transportation	NOUN
fsr-3729	154	150	6.6	6.6	NUM
fsr-3729	154	151	20.0	20.0	NUM
fsr-3729	154	152	18.2	18.2	NUM
fsr-3729	154	153	1.8	1.8	NUM
fsr-3729	154	154	trade	trade	NOUN
fsr-3729	154	155	13.6	13.6	NUM
fsr-3729	154	156	10.0	10.0	NUM
fsr-3729	154	157	3.6	3.6	NUM
fsr-3729	154	158	17.2	17.2	NUM
fsr-3729	154	159	other	other	ADJ
fsr-3729	154	160	25.9	25.9	NUM
fsr-3729	154	161	30.0	30.0	NUM
fsr-3729	154	162	14.5	14.5	NUM
fsr-3729	154	163	29.4	29.4	NUM
fsr-3729	154	164	standard	standard	PROPN
fsr-3729	154	165	&	&	CCONJ
fsr-3729	154	166	poor	poor	PROPN
fsr-3729	154	167	’s	’s	PART
fsr-3729	154	168	credit	credit	NOUN
fsr-3729	154	169	rating	rating	NOUN
fsr-3729	154	170	(	(	PUNCT
fsr-3729	154	171	%	%	NOUN
fsr-3729	154	172	)	)	PUNCT
fsr-3729	154	173	’	'	PUNCT
fsr-3729	154	174	aaa	aaa	NOUN
fsr-3729	154	175	0.0	0.0	NUM
fsr-3729	154	176	0.0	0.0	NUM
fsr-3729	154	177	0.0	0.0	NUM
fsr-3729	154	178	0.0	0.0	NUM
fsr-3729	154	179	aa	aa	NOUN
fsr-3729	154	180	10.5	10.5	NUM
fsr-3729	154	181	20.0	20.0	NUM
fsr-3729	154	182	7.3	7.3	NUM
fsr-3729	154	183	11.0	11.0	NUM
fsr-3729	154	184	a	a	DET
fsr-3729	154	185	53.1	53.1	NUM
fsr-3729	154	186	40.0	40.0	NUM
fsr-3729	154	187	40.0	40.0	NUM
fsr-3729	154	188	58.3	58.3	NUM
fsr-3729	154	189	bbb	bbb	NOUN
fsr-3729	154	190	33.3	33.3	NUM
fsr-3729	154	191	20.0	20.0	NUM
fsr-3729	154	192	52.7	52.7	NUM
fsr-3729	154	193	27.6	27.6	NUM
fsr-3729	155	1	bb	bb	NUM
fsr-3729	155	2	3.1	3.1	NUM
fsr-3729	155	3	20.0	20.0	NUM
fsr-3729	155	4	0.0	0.0	NUM
fsr-3729	155	5	3.1	3.1	NUM
fsr-3729	155	6	s&p	s&p	PROPN
fsr-3729	155	7	event	event	NOUN
fsr-3729	155	8	protection	protection	NOUN
fsr-3729	155	9	ranking	ranking	NOUN
fsr-3729	155	10	(	(	PUNCT
fsr-3729	155	11	%	%	NOUN
fsr-3729	155	12	)	)	PUNCT
fsr-3729	155	13	el	el	PROPN
fsr-3729	155	14	2.6	2.6	NUM
fsr-3729	156	1	60.0	60.0	NUM
fsr-3729	156	2	0.0	0.0	NUM
fsr-3729	156	3	0.0	0.0	NUM
fsr-3729	156	4	e2	e2	PROPN
fsr-3729	156	5	1.8	1.8	NUM
fsr-3729	156	6	30.0	30.0	NUM
fsr-3729	156	7	1.8	1.8	NUM
fsr-3729	156	8	0.0	0.0	NUM
fsr-3729	156	9	e3	e3	NOUN
fsr-3729	156	10	15.8	15.8	NUM
fsr-3729	156	11	10.0	10.0	NUM
fsr-3729	156	12	60.0	60.0	NUM
fsr-3729	156	13	0.0	0.0	NUM
fsr-3729	156	14	i?4	i?4	NOUN
fsr-3729	156	15	3.5	3.5	NUM
fsr-3729	156	16	0.0	0.0	NUM
fsr-3729	156	17	14.5	14.5	NUM
fsr-3729	156	18	0.0	0.0	NUM
fsr-3729	156	19	e5	e5	PROPN
fsr-3729	156	20	4.8	4.8	NUM
fsr-3729	156	21	0.0	0.0	NUM
fsr-3729	156	22	20.0	20.0	NUM
fsr-3729	156	23	0.0	0.0	NUM
fsr-3729	156	24	notes	note	NOUN
fsr-3729	156	25	:	:	PUNCT
fsr-3729	156	26	a	a	PRON
fsr-3729	156	27	we	we	PRON
fsr-3729	156	28	subtract	subtract	VERB
fsr-3729	156	29	the	the	DET
fsr-3729	156	30	yield	yield	NOUN
fsr-3729	156	31	on	on	ADP
fsr-3729	156	32	the	the	DET
fsr-3729	156	33	treasury	treasury	NOUN
fsr-3729	156	34	security	security	NOUN
fsr-3729	156	35	with	with	ADP
fsr-3729	156	36	the	the	DET
fsr-3729	156	37	same	same	ADJ
fsr-3729	156	38	maturity	maturity	NOUN
fsr-3729	156	39	and	and	CCONJ
fsr-3729	156	40	sold	sell	VERB
fsr-3729	156	41	on	on	ADP
fsr-3729	156	42	the	the	DET
fsr-3729	156	43	same	same	ADJ
fsr-3729	156	44	day	day	NOUN
fsr-3729	156	45	to	to	PART
fsr-3729	156	46	adjust	adjust	VERB
fsr-3729	156	47	for	for	ADP
fsr-3729	156	48	term	term	NOUN
fsr-3729	156	49	-	-	PUNCT
fsr-3729	156	50	structure	structure	NOUN
fsr-3729	156	51	effects	effect	NOUN
fsr-3729	156	52	.	.	PUNCT
fsr-3729	157	1	b	b	X
fsr-3729	157	2	we	we	PRON
fsr-3729	157	3	exclude	exclude	VERB
fsr-3729	157	4	utilities	utility	NOUN
fsr-3729	157	5	,	,	PUNCT
fsr-3729	157	6	financial	financial	ADJ
fsr-3729	157	7	institutions	institution	NOUN
fsr-3729	157	8	,	,	PUNCT
fsr-3729	157	9	and	and	CCONJ
fsr-3729	157	10	government	government	NOUN
fsr-3729	157	11	issues	issue	NOUN
fsr-3729	157	12	to	to	PART
fsr-3729	157	13	reduce	reduce	VERB
fsr-3729	157	14	the	the	DET
fsr-3729	157	15	impact	impact	NOUN
fsr-3729	157	16	of	of	ADP
fsr-3729	157	17	regulation	regulation	NOUN
fsr-3729	157	18	on	on	ADP
fsr-3729	157	19	the	the	DET
fsr-3729	157	20	sample	sample	NOUN
fsr-3729	157	21	.	.	PUNCT
fsr-3729	157	22	’	'	PUNCT
fsr-3729	158	1	we	we	PRON
fsr-3729	158	2	limit	limit	VERB
fsr-3729	158	3	the	the	DET
fsr-3729	158	4	control	control	NOUN
fsr-3729	158	5	sample	sample	NOUN
fsr-3729	158	6	to	to	ADP
fsr-3729	158	7	bonds	bond	NOUN
fsr-3729	158	8	with	with	ADP
fsr-3729	158	9	s&p	s&p	PROPN
fsr-3729	158	10	ratings	rating	NOUN
fsr-3729	158	11	between	between	ADP
fsr-3729	158	12	aaand	aaand	X
fsr-3729	158	13	bb+	bb+	ADV
fsr-3729	158	14	so	so	SCONJ
fsr-3729	158	15	that	that	SCONJ
fsr-3729	158	16	the	the	DET
fsr-3729	158	17	control	control	NOUN
fsr-3729	158	18	sample	sample	NOUN
fsr-3729	158	19	rellects	rellect	VERB
fsr-3729	158	20	the	the	DET
fsr-3729	158	21	poison	poison	NOUN
fsr-3729	158	22	put	put	VERB
fsr-3729	158	23	sample	sample	NOUN
fsr-3729	158	24	.	.	PUNCT
fsr-3729	159	1	e5	e5	PROPN
fsr-3729	159	2	and	and	CCONJ
fsr-3729	159	3	,	,	PUNCT
fsr-3729	159	4	thus	thus	ADV
fsr-3729	159	5	,	,	PUNCT
fsr-3729	159	6	provided	provide	VERB
fsr-3729	159	7	investors	investor	NOUN
fsr-3729	159	8	with	with	ADP
fsr-3729	159	9	low	low	ADJ
fsr-3729	159	10	event	event	NOUN
fsr-3729	159	11	risk	risk	NOUN
fsr-3729	159	12	protection	protection	NOUN
fsr-3729	159	13	.	.	PUNCT
fsr-3729	160	1	after	after	ADP
fsr-3729	160	2	the	the	DET
fsr-3729	160	3	takeover	takeover	NOUN
fsr-3729	160	4	,	,	PUNCT
fsr-3729	160	5	82.5	82.5	NUM
fsr-3729	160	6	percent	percent	NOUN
fsr-3729	160	7	of	of	ADP
fsr-3729	160	8	the	the	DET
fsr-3729	160	9	puts	put	NOUN
fsr-3729	160	10	were	be	AUX
fsr-3729	160	11	rated	rate	VERB
fsr-3729	160	12	e3	e3	NOUN
fsr-3729	160	13	or	or	CCONJ
fsr-3729	160	14	better	well	ADJ
fsr-3729	160	15	.	.	PUNCT
fsr-3729	161	1	‘	'	PUNCT
fsr-3729	161	2	ii	ii	X
fsr-3729	161	3	-	-	PUNCT
fsr-3729	161	4	m	m	PROPN
fsr-3729	161	5	,	,	PUNCT
fsr-3729	161	6	it	it	PRON
fsr-3729	161	7	appears	appear	VERB
fsr-3729	161	8	that	that	SCONJ
fsr-3729	161	9	after	after	ADP
fsr-3729	161	10	the	the	DET
fsr-3729	161	11	rjr	rjr	PROPN
fsr-3729	161	12	/	/	SYM
fsr-3729	161	13	nabisco	nabisco	PROPN
fsr-3729	161	14	takeover	takeover	PROPN
fsr-3729	161	15	,	,	PUNCT
fsr-3729	161	16	the	the	DET
fsr-3729	161	17	design	design	NOUN
fsr-3729	161	18	and	and	CCONJ
fsr-3729	161	19	quality	quality	NOUN
fsr-3729	161	20	of	of	ADP
fsr-3729	161	21	event	event	NOUN
fsr-3729	161	22	risk	risk	NOUN
fsr-3729	161	23	covenants	covenant	NOUN
fsr-3729	161	24	changed	change	VERB
fsr-3729	161	25	,	,	PUNCT
fsr-3729	161	26	providing	provide	VERB
fsr-3729	161	27	bonds	bond	NOUN
fsr-3729	161	28	with	with	ADP
fsr-3729	161	29	better	well	ADJ
fsr-3729	161	30	event	event	NOUN
fsr-3729	161	31	risk	risk	NOUN
fsr-3729	161	32	protection	protection	NOUN
fsr-3729	161	33	than	than	ADP
fsr-3729	161	34	previously	previously	ADV
fsr-3729	161	35	available	available	ADJ
fsr-3729	161	36	.	.	PUNCT
fsr-3729	162	1	table	table	NOUN
fsr-3729	162	2	3	3	NUM
fsr-3729	162	3	.	.	PUNCT
fsr-3729	162	4	type	type	NOUN
fsr-3729	162	5	of	of	ADP
fsr-3729	162	6	event	event	NOUN
fsr-3729	162	7	risk	risk	NOUN
fsr-3729	162	8	protection	protection	NOUN
fsr-3729	162	9	relative	relative	ADJ
fsr-3729	162	10	to	to	ADP
fsr-3729	162	11	the	the	DET
fsr-3729	162	12	rjr	rjr	PROPN
fsr-3729	162	13	/	/	SYM
fsr-3729	162	14	nabisco	nabisco	PROPN
fsr-3729	162	15	takeover	takeover	NOUN
fsr-3729	162	16	type	type	NOUN
fsr-3729	162	17	of	of	ADP
fsr-3729	162	18	event	event	NOUN
fsr-3729	162	19	risk	risk	NOUN
fsr-3729	162	20	pre	pre	ADJ
fsr-3729	162	21	-	-	ADJ
fsr-3729	162	22	rjrhvabisco	rjrhvabisco	ADJ
fsr-3729	162	23	takeover	takeover	NOUN
fsr-3729	162	24	post	post	ADJ
fsr-3729	162	25	-	-	ADJ
fsr-3729	162	26	rjr	rjr	ADJ
fsr-3729	162	27	/	/	SYM
fsr-3729	162	28	nabisco	nabisco	PROPN
fsr-3729	162	29	takeover	takeover	PROPN
fsr-3729	162	30	total	total	ADJ
fsr-3729	162	31	protection	protection	NOUN
fsr-3729	162	32	number	number	NOUN
fsr-3729	162	33	percent	percent	NOUN
fsr-3729	162	34	number	number	NOUN
fsr-3729	162	35	percent	percent	NOUN
fsr-3729	162	36	number	number	NOUN
fsr-3729	162	37	percent	percent	NOUN
fsr-3729	162	38	high	high	ADJ
fsr-3729	162	39	(	(	PUNCT
fsr-3729	162	40	el)a	el)a	PROPN
fsr-3729	162	41	0	0	NUM
fsr-3729	162	42	0	0	NUM
fsr-3729	162	43	6	6	NUM
fsr-3729	162	44	9.5	9.5	NUM
fsr-3729	162	45	6	6	NUM
fsr-3729	162	46	7.3	7.3	NUM
fsr-3729	162	47	med	med	ADJ
fsr-3729	162	48	(	(	PUNCT
fsr-3729	162	49	e2	e2	NOUN
fsr-3729	162	50	and	and	CCONJ
fsr-3729	162	51	e3	e3	NOUN
fsr-3729	162	52	)	)	PUNCT
fsr-3729	162	53	0	0	NUM
fsr-3729	162	54	0	0	NUM
fsr-3729	162	55	46	46	NUM
fsr-3729	162	56	73.0	73.0	NUM
fsr-3729	162	57	46	46	NUM
fsr-3729	162	58	56.1	56.1	NUM
fsr-3729	162	59	low	low	ADJ
fsr-3729	162	60	(	(	PUNCT
fsr-3729	162	61	e4	e4	PROPN
fsr-3729	162	62	and	and	CCONJ
fsr-3729	162	63	es	es	NOUN
fsr-3729	162	64	)	)	PUNCT
fsr-3729	162	65	19	19	NUM
fsr-3729	162	66	100	100	NUM
fsr-3729	162	67	11	11	NUM
fsr-3729	162	68	17.5	17.5	NUM
fsr-3729	162	69	30	30	NUM
fsr-3729	162	70	36.6	36.6	NUM
fsr-3729	162	71	total	total	NOUN
fsr-3729	162	72	19	19	NUM
fsr-3729	162	73	100	100	NUM
fsr-3729	162	74	63	63	NUM
fsr-3729	162	75	100	100	NUM
fsr-3729	162	76	82	82	NUM
fsr-3729	162	77	100	100	NUM
fsr-3729	162	78	note	note	NOUN
fsr-3729	162	79	:	:	PUNCT
fsr-3729	162	80	’	'	PUNCT
fsr-3729	162	81	all	all	DET
fsr-3729	162	82	el	el	PROPN
fsr-3729	162	83	ranked	rank	VERB
fsr-3729	162	84	bonds	bond	NOUN
fsr-3729	162	85	are	be	AUX
fsr-3729	162	86	coupon	coupon	NOUN
fsr-3729	162	87	resets	reset	NOUN
fsr-3729	162	88	coupon	coupon	NOUN
fsr-3729	162	89	resets	reset	NOUN
fsr-3729	162	90	versus	versus	ADP
fsr-3729	162	91	poison	poison	NOUN
fsr-3729	162	92	puts	put	VERB
fsr-3729	162	93	151	151	NUM
fsr-3729	162	94	vi	vi	NOUN
fsr-3729	162	95	.	.	NOUN
fsr-3729	163	1	empirical	empirical	ADJ
fsr-3729	163	2	model	model	NOUN
fsr-3729	163	3	and	and	CCONJ
fsr-3729	163	4	tests	test	NOUN
fsr-3729	163	5	in	in	ADP
fsr-3729	163	6	this	this	DET
fsr-3729	163	7	section	section	NOUN
fsr-3729	163	8	we	we	PRON
fsr-3729	163	9	examine	examine	VERB
fsr-3729	163	10	empirically	empirically	ADV
fsr-3729	163	11	the	the	DET
fsr-3729	163	12	effect	effect	NOUN
fsr-3729	163	13	of	of	ADP
fsr-3729	163	14	event	event	NOUN
fsr-3729	163	15	risk	risk	NOUN
fsr-3729	163	16	protection	protection	NOUN
fsr-3729	163	17	on	on	ADP
fsr-3729	163	18	yield	yield	NOUN
fsr-3729	163	19	spreads	spread	NOUN
fsr-3729	163	20	of	of	ADP
fsr-3729	163	21	newly	newly	ADV
fsr-3729	163	22	issued	issue	VERB
fsr-3729	163	23	bonds	bond	NOUN
fsr-3729	163	24	.	.	PUNCT
fsr-3729	164	1	the	the	DET
fsr-3729	164	2	empirical	empirical	ADJ
fsr-3729	164	3	model	model	NOUN
fsr-3729	164	4	to	to	PART
fsr-3729	164	5	test	test	VERB
fsr-3729	164	6	our	our	PRON
fsr-3729	164	7	hypotheses	hypothesis	NOUN
fsr-3729	164	8	we	we	PRON
fsr-3729	164	9	first	first	ADV
fsr-3729	164	10	develop	develop	VERB
fsr-3729	164	11	a	a	DET
fsr-3729	164	12	model	model	NOUN
fsr-3729	164	13	to	to	PART
fsr-3729	164	14	explain	explain	VERB
fsr-3729	164	15	the	the	DET
fsr-3729	164	16	yield	yield	NOUN
fsr-3729	164	17	spread	spread	VERB
fsr-3729	164	18	over	over	ADP
fsr-3729	164	19	treasury	treasury	PROPN
fsr-3729	164	20	.	.	PUNCT
fsr-3729	165	1	previous	previous	ADJ
fsr-3729	165	2	studies	study	NOUN
fsr-3729	165	3	suggest	suggest	VERB
fsr-3729	165	4	that	that	SCONJ
fsr-3729	165	5	new	new	ADJ
fsr-3729	165	6	issue	issue	NOUN
fsr-3729	165	7	yields	yield	NOUN
fsr-3729	165	8	depend	depend	VERB
fsr-3729	165	9	on	on	ADP
fsr-3729	165	10	the	the	DET
fsr-3729	165	11	industry	industry	NOUN
fsr-3729	165	12	of	of	ADP
fsr-3729	165	13	the	the	DET
fsr-3729	165	14	issuer	issuer	NOUN
fsr-3729	165	15	(	(	PUNCT
fsr-3729	165	16	nd	nd	NOUN
fsr-3729	165	17	)	)	PUNCT
fsr-3729	165	18	,	,	PUNCT
fsr-3729	165	19	the	the	DET
fsr-3729	165	20	bond	bond	NOUN
fsr-3729	165	21	rating	rating	NOUN
fsr-3729	165	22	of	of	ADP
fsr-3729	165	23	the	the	DET
fsr-3729	165	24	issue	issue	NOUN
fsr-3729	165	25	(	(	PUNCT
fsr-3729	165	26	rate	rate	NOUN
fsr-3729	165	27	)	)	PUNCT
fsr-3729	165	28	,	,	PUNCT
fsr-3729	165	29	the	the	DET
fsr-3729	165	30	presence	presence	NOUN
fsr-3729	165	31	of	of	ADP
fsr-3729	165	32	call	call	NOUN
fsr-3729	165	33	provisions	provision	NOUN
fsr-3729	165	34	(	(	PUNCT
fsr-3729	165	35	call	call	NOUN
fsr-3729	165	36	)	)	PUNCT
fsr-3729	165	37	,	,	PUNCT
fsr-3729	165	38	presence	presence	NOUN
fsr-3729	165	39	of	of	ADP
fsr-3729	165	40	sinking	sink	VERB
fsr-3729	165	41	fund	fund	NOUN
fsr-3729	165	42	provisions	provision	NOUN
fsr-3729	165	43	(	(	PUNCT
fsr-3729	165	44	sink	sink	NOUN
fsr-3729	165	45	)	)	PUNCT
fsr-3729	165	46	,	,	PUNCT
fsr-3729	165	47	the	the	DET
fsr-3729	165	48	years	year	NOUN
fsr-3729	165	49	to	to	ADP
fsr-3729	165	50	maturity	maturity	NOUN
fsr-3729	165	51	(	(	PUNCT
fsr-3729	165	52	yrmat	yrmat	NOUN
fsr-3729	165	53	)	)	PUNCT
fsr-3729	165	54	,	,	PUNCT
fsr-3729	165	55	the	the	DET
fsr-3729	165	56	size	size	NOUN
fsr-3729	165	57	of	of	ADP
fsr-3729	165	58	the	the	DET
fsr-3729	165	59	company	company	NOUN
fsr-3729	165	60	(	(	PUNCT
fsr-3729	165	61	asset	asset	NOUN
fsr-3729	165	62	)	)	PUNCT
fsr-3729	165	63	,	,	PUNCT
fsr-3729	165	64	and	and	CCONJ
fsr-3729	165	65	the	the	DET
fsr-3729	165	66	level	level	NOUN
fsr-3729	165	67	of	of	ADP
fsr-3729	165	68	interest	interest	NOUN
fsr-3729	165	69	rates	rate	NOUN
fsr-3729	165	70	at	at	ADP
fsr-3729	165	71	the	the	DET
fsr-3729	165	72	time	time	NOUN
fsr-3729	165	73	of	of	ADP
fsr-3729	165	74	sale	sale	NOUN
fsr-3729	165	75	(	(	PUNCT
fsr-3729	165	76	7’yzq	7’yzq	ADV
fsr-3729	165	77	(	(	PUNCT
fsr-3729	165	78	see	see	VERB
fsr-3729	165	79	blackwell	blackwell	PROPN
fsr-3729	165	80	&	&	CCONJ
fsr-3729	165	81	kidwell	kidwell	PROPN
fsr-3729	165	82	,	,	PUNCT
fsr-3729	165	83	1988	1988	NUM
fsr-3729	165	84	;	;	PUNCT
fsr-3729	165	85	ederington	ederington	NOUN
fsr-3729	165	86	,	,	PUNCT
fsr-3729	165	87	1976	1976	NUM
fsr-3729	165	88	;	;	PUNCT
fsr-3729	165	89	and	and	CCONJ
fsr-3729	165	90	sorensen	sorensen	PROPN
fsr-3729	165	91	,	,	PUNCT
fsr-3729	165	92	1979	1979	NUM
fsr-3729	165	93	for	for	ADP
fsr-3729	165	94	discussions	discussion	NOUN
fsr-3729	165	95	of	of	ADP
fsr-3729	165	96	the	the	DET
fsr-3729	165	97	determinants	determinant	NOUN
fsr-3729	165	98	of	of	ADP
fsr-3729	165	99	interest	interest	NOUN
fsr-3729	165	100	cost	cost	NOUN
fsr-3729	165	101	for	for	ADP
fsr-3729	165	102	corporate	corporate	ADJ
fsr-3729	165	103	bonds	bond	NOUN
fsr-3729	165	104	)	)	PUNCT
fsr-3729	165	105	.	.	PUNCT
fsr-3729	166	1	these	these	DET
fsr-3729	166	2	variables	variable	NOUN
fsr-3729	166	3	are	be	AUX
fsr-3729	166	4	used	use	VERB
fsr-3729	166	5	as	as	ADP
fsr-3729	166	6	control	control	NOUN
fsr-3729	166	7	variables	variable	NOUN
fsr-3729	166	8	(	(	PUNCT
fsr-3729	166	9	controls	control	NOUN
fsr-3729	166	10	)	)	PUNCT
fsr-3729	166	11	in	in	ADP
fsr-3729	166	12	the	the	DET
fsr-3729	166	13	ols	ol	NOUN
fsr-3729	166	14	regression	regression	NOUN
fsr-3729	166	15	models	model	NOUN
fsr-3729	166	16	testing	test	VERB
fsr-3729	166	17	the	the	DET
fsr-3729	166	18	effect	effect	NOUN
fsr-3729	166	19	of	of	ADP
fsr-3729	166	20	poison	poison	NOUN
fsr-3729	166	21	put	put	VERB
fsr-3729	166	22	provisions	provision	NOUN
fsr-3729	166	23	.	.	PUNCT
fsr-3729	167	1	for	for	ADP
fsr-3729	167	2	the	the	DET
fsr-3729	167	3	control	control	NOUN
fsr-3729	167	4	model	model	NOUN
fsr-3729	167	5	,	,	PUNCT
fsr-3729	167	6	we	we	PRON
fsr-3729	167	7	estimate	estimate	VERB
fsr-3729	167	8	the	the	DET
fsr-3729	167	9	yield	yield	NOUN
fsr-3729	167	10	spread	spread	VERB
fsr-3729	167	11	over	over	ADP
fsr-3729	167	12	treasury	treasury	PROPN
fsr-3729	167	13	(	(	PUNCT
fsr-3729	167	14	spd	spd	NOUN
fsr-3729	167	15	)	)	PUNCT
fsr-3729	167	16	using	use	VERB
fsr-3729	167	17	the	the	DET
fsr-3729	167	18	full	full	ADJ
fsr-3729	167	19	sample	sample	NOUN
fsr-3729	167	20	as	as	SCONJ
fsr-3729	167	21	follows	follow	VERB
fsr-3729	167	22	:	:	PUNCT
fsr-3729	168	1	+	+	CCONJ
fsr-3729	168	2	f&asset+	f&asset+	PROPN
fsr-3729	168	3	&	&	CCONJ
fsr-3729	168	4	size+	size+	VERB
fsr-3729	168	5	f$jyld+q	f$jyld+q	NOUN
fsr-3729	168	6	.	.	PUNCT
fsr-3729	169	1	(	(	PUNCT
fsr-3729	169	2	1	1	X
fsr-3729	169	3	)	)	PUNCT
fsr-3729	169	4	the	the	DET
fsr-3729	169	5	value	value	NOUN
fsr-3729	169	6	of	of	ADP
fsr-3729	169	7	coupon	coupon	NOUN
fsr-3729	169	8	reset	reset	NOUN
fsr-3729	169	9	and	and	CCONJ
fsr-3729	169	10	poison	poison	NOUN
fsr-3729	169	11	put	put	VERB
fsr-3729	169	12	provisions	provision	NOUN
fsr-3729	169	13	is	be	AUX
fsr-3729	169	14	estimated	estimate	VERB
fsr-3729	169	15	while	while	SCONJ
fsr-3729	169	16	controlling	control	VERB
fsr-3729	169	17	for	for	ADP
fsr-3729	169	18	the	the	DET
fsr-3729	169	19	rjr	rjr	PROPN
fsr-3729	169	20	/	/	SYM
fsr-3729	169	21	nabisco	nabisco	PROPN
fsr-3729	169	22	takeover	takeover	PROPN
fsr-3729	169	23	with	with	ADP
fsr-3729	169	24	the	the	DET
fsr-3729	169	25	model	model	NOUN
fsr-3729	169	26	:	:	PUNCT
fsr-3729	169	27	spd	spd	NOUN
fsr-3729	169	28	=	=	NOUN
fsr-3729	169	29	controls+pfi	controls+pfi	NOUN
fsr-3729	169	30	~	~	X
fsr-3729	169	31	r+	r+	NOUN
fsr-3729	169	32	plor~~~~+p,,put+p,2~~~~~~+~i	plor~~~~+p,,put+p,2~~~~~~+~i	NOUN
fsr-3729	169	33	.	.	PUNCT
fsr-3729	170	1	(	(	PUNCT
fsr-3729	170	2	2	2	X
fsr-3729	170	3	)	)	PUNCT
fsr-3729	170	4	we	we	PRON
fsr-3729	170	5	estimate	estimate	VERB
fsr-3729	170	6	the	the	DET
fsr-3729	170	7	relation	relation	NOUN
fsr-3729	170	8	between	between	ADP
fsr-3729	170	9	the	the	DET
fsr-3729	170	10	yield	yield	NOUN
fsr-3729	170	11	spread	spread	VERB
fsr-3729	170	12	and	and	CCONJ
fsr-3729	170	13	the	the	DET
fsr-3729	170	14	degree	degree	NOUN
fsr-3729	170	15	of	of	ADP
fsr-3729	170	16	event	event	NOUN
fsr-3729	170	17	risk	risk	NOUN
fsr-3729	170	18	protection	protection	NOUN
fsr-3729	170	19	provided	provide	VERB
fsr-3729	170	20	in	in	ADP
fsr-3729	170	21	the	the	DET
fsr-3729	170	22	bond	bond	NOUN
fsr-3729	170	23	with	with	ADP
fsr-3729	170	24	the	the	DET
fsr-3729	170	25	model	model	NOUN
fsr-3729	170	26	:	:	PUNCT
fsr-3729	171	1	spd	spd	ADJ
fsr-3729	171	2	=	=	NOUN
fsr-3729	171	3	controls+~~~jr+~~~eset+~,~med+~~~~~	controls+~~~jr+~~~eset+~,~med+~~~~~	PROPN
fsr-3729	171	4	+	+	PROPN
fsr-3729	171	5	p	p	NOUN
fsr-3729	171	6	,	,	PUNCT
fsr-3729	171	7	slow'rjr+ei	slow'rjr+ei	NUM
fsr-3729	171	8	.	.	PUNCT
fsr-3729	172	1	(	(	PUNCT
fsr-3729	172	2	3	3	X
fsr-3729	172	3	)	)	PUNCT
fsr-3729	172	4	we	we	PRON
fsr-3729	172	5	estimate	estimate	VERB
fsr-3729	172	6	the	the	DET
fsr-3729	172	7	relation	relation	NOUN
fsr-3729	172	8	between	between	ADP
fsr-3729	172	9	yield	yield	NOUN
fsr-3729	172	10	spread	spread	NOUN
fsr-3729	172	11	,	,	PUNCT
fsr-3729	172	12	the	the	DET
fsr-3729	172	13	inclusion	inclusion	NOUN
fsr-3729	172	14	of	of	ADP
fsr-3729	172	15	a	a	DET
fsr-3729	172	16	coupon	coupon	NOUN
fsr-3729	172	17	reset	reset	NOUN
fsr-3729	172	18	provision	provision	NOUN
fsr-3729	172	19	,	,	PUNCT
fsr-3729	172	20	and	and	CCONJ
fsr-3729	172	21	the	the	DET
fsr-3729	172	22	degree	degree	NOUN
fsr-3729	172	23	of	of	ADP
fsr-3729	172	24	credit	credit	NOUN
fsr-3729	172	25	quality	quality	NOUN
fsr-3729	172	26	with	with	ADP
fsr-3729	172	27	the	the	DET
fsr-3729	172	28	model	model	NOUN
fsr-3729	172	29	:	:	PUNCT
fsr-3729	172	30	+	+	X
fsr-3729	172	31	p17rese7"bbb+f3,8reset"bb+ei	p17rese7"bbb+f3,8reset"bb+ei	ADJ
fsr-3729	172	32	,	,	PUNCT
fsr-3729	172	33	(	(	PUNCT
fsr-3729	172	34	4	4	NUM
fsr-3729	172	35	)	)	PUNCT
fsr-3729	172	36	where	where	SCONJ
fsr-3729	172	37	:	:	PUNCT
fsr-3729	172	38	spd	spd	NOUN
fsr-3729	172	39	=	=	NOUN
fsr-3729	172	40	yield	yield	NOUN
fsr-3729	172	41	spread	spread	NOUN
fsr-3729	172	42	of	of	ADP
fsr-3729	172	43	the	the	DET
fsr-3729	172	44	issue	issue	NOUN
fsr-3729	172	45	over	over	ADP
fsr-3729	172	46	treasury	treasury	NOUN
fsr-3729	172	47	of	of	ADP
fsr-3729	172	48	the	the	DET
fsr-3729	172	49	same	same	ADJ
fsr-3729	172	50	maturity	maturity	NOUN
fsr-3729	172	51	.	.	PUNCT
fsr-3729	173	1	znd	znd	X
fsr-3729	173	2	=	=	SYM
fsr-3729	173	3	zero	zero	NUM
fsr-3729	173	4	or	or	CCONJ
fsr-3729	173	5	one	one	NUM
fsr-3729	173	6	variables	variable	NOUN
fsr-3729	173	7	for	for	ADP
fsr-3729	173	8	industry	industry	NOUN
fsr-3729	173	9	,	,	PUNCT
fsr-3729	173	10	where	where	SCONJ
fsr-3729	173	11	transportation	transportation	NOUN
fsr-3729	173	12	(	(	PUNCT
fsr-3729	173	13	tran	tran	NOUN
fsr-3729	173	14	)	)	PUNCT
fsr-3729	173	15	,	,	PUNCT
fsr-3729	173	16	trade	trade	NOUN
fsr-3729	173	17	(	(	PUNCT
fsr-3729	173	18	trade	trade	NOUN
fsr-3729	173	19	)	)	PUNCT
fsr-3729	173	20	and	and	CCONJ
fsr-3729	173	21	miscellaneous	miscellaneous	ADJ
fsr-3729	173	22	classification	classification	NOUN
fsr-3729	173	23	(	(	PUNCT
fsr-3729	173	24	mix	mix	NOUN
fsr-3729	173	25	)	)	PUNCT
fsr-3729	173	26	equal	equal	ADJ
fsr-3729	173	27	one	one	NUM
fsr-3729	173	28	and	and	CCONJ
fsr-3729	173	29	manufacturing	manufacturing	NOUN
fsr-3729	173	30	is	be	AUX
fsr-3729	173	31	the	the	DET
fsr-3729	173	32	reference	reference	NOUN
fsr-3729	173	33	group	group	NOUN
fsr-3729	173	34	.	.	PUNCT
fsr-3729	174	1	rate	rate	NOUN
fsr-3729	174	2	=	=	NOUN
fsr-3729	174	3	zero	zero	NUM
fsr-3729	174	4	or	or	CCONJ
fsr-3729	174	5	one	one	NUM
fsr-3729	174	6	variables	variable	NOUN
fsr-3729	174	7	for	for	ADP
fsr-3729	174	8	bond	bond	NOUN
fsr-3729	174	9	ratings	rating	NOUN
fsr-3729	174	10	,	,	PUNCT
fsr-3729	174	11	where	where	SCONJ
fsr-3729	174	12	a	a	DET
fsr-3729	174	13	,	,	PUNCT
fsr-3729	174	14	bbb	bbb	NOUN
fsr-3729	174	15	,	,	PUNCT
fsr-3729	174	16	and	and	CCONJ
fsr-3729	174	17	bb	bb	NOUN
fsr-3729	174	18	are	be	AUX
fsr-3729	174	19	all	all	ADV
fsr-3729	174	20	equal	equal	ADJ
fsr-3729	174	21	to	to	ADP
fsr-3729	174	22	one	one	NUM
fsr-3729	174	23	,	,	PUNCT
fsr-3729	174	24	and	and	CCONJ
fsr-3729	174	25	aa	aa	NOUN
fsr-3729	174	26	is	be	AUX
fsr-3729	174	27	the	the	DET
fsr-3729	174	28	reference	reference	NOUN
fsr-3729	174	29	group	group	NOUN
fsr-3729	174	30	.	.	PUNCT
fsr-3729	175	1	sink	sink	NOUN
fsr-3729	175	2	=	=	NOUN
fsr-3729	175	3	one	one	NUM
fsr-3729	175	4	if	if	SCONJ
fsr-3729	175	5	the	the	DET
fsr-3729	175	6	issue	issue	NOUN
fsr-3729	175	7	has	have	VERB
fsr-3729	175	8	a	a	DET
fsr-3729	175	9	sinking	sink	VERB
fsr-3729	175	10	fund	fund	NOUN
fsr-3729	175	11	,	,	PUNCT
fsr-3729	175	12	and	and	CCONJ
fsr-3729	175	13	zero	zero	NUM
fsr-3729	175	14	if	if	SCONJ
fsr-3729	175	15	it	it	PRON
fsr-3729	175	16	does	do	VERB
fsr-3729	175	17	not	not	PART
fsr-3729	175	18	.	.	PUNCT
fsr-3729	176	1	call	call	VERB
fsr-3729	176	2	=	=	NOUN
fsr-3729	176	3	one	one	NUM
fsr-3729	176	4	if	if	SCONJ
fsr-3729	176	5	the	the	DET
fsr-3729	176	6	issue	issue	NOUN
fsr-3729	176	7	is	be	AUX
fsr-3729	176	8	callable	callable	ADJ
fsr-3729	176	9	,	,	PUNCT
fsr-3729	176	10	and	and	CCONJ
fsr-3729	176	11	zero	zero	NUM
fsr-3729	176	12	if	if	SCONJ
fsr-3729	176	13	it	it	PRON
fsr-3729	176	14	is	be	AUX
fsr-3729	176	15	not	not	PART
fsr-3729	176	16	.	.	PUNCT
fsr-3729	177	1	yrmat	yrmat	NOUN
fsr-3729	177	2	=	=	PUNCT
fsr-3729	178	1	the	the	DET
fsr-3729	178	2	natural	natural	ADJ
fsr-3729	178	3	logarithm	logarithm	NOUN
fsr-3729	178	4	of	of	ADP
fsr-3729	178	5	the	the	DET
fsr-3729	178	6	issue	issue	NOUN
fsr-3729	178	7	’s	’s	PART
fsr-3729	178	8	maturity	maturity	NOUN
fsr-3729	178	9	in	in	ADP
fsr-3729	178	10	years	year	NOUN
fsr-3729	178	11	.	.	PUNCT
fsr-3729	179	1	asset	asset	NOUN
fsr-3729	179	2	=	=	PUNCT
fsr-3729	179	3	the	the	DET
fsr-3729	179	4	dollar	dollar	NOUN
fsr-3729	179	5	size	size	NOUN
fsr-3729	179	6	of	of	ADP
fsr-3729	179	7	the	the	DET
fsr-3729	179	8	company	company	NOUN
fsr-3729	179	9	’s	’s	PART
fsr-3729	179	10	total	total	ADJ
fsr-3729	179	11	assets	asset	NOUN
fsr-3729	179	12	in	in	ADP
fsr-3729	179	13	billions	billion	NOUN
fsr-3729	179	14	.	.	PUNCT
fsr-3729	180	1	152	152	NUM
fsr-3729	180	2	financial	financial	ADJ
fsr-3729	180	3	services	service	NOUN
fsr-3729	180	4	review	review	NOUN
fsr-3729	180	5	,	,	PUNCT
fsr-3729	180	6	3(2	3(2	NUM
fsr-3729	180	7	)	)	PUNCT
fsr-3729	180	8	1994	1994	NUM
fsr-3729	180	9	szze	szze	NOUN
fsr-3729	180	10	=	=	PUNCT
fsr-3729	180	11	the	the	DET
fsr-3729	180	12	dollar	dollar	NOUN
fsr-3729	180	13	size	size	NOUN
fsr-3729	180	14	of	of	ADP
fsr-3729	180	15	the	the	DET
fsr-3729	180	16	bond	bond	NOUN
fsr-3729	180	17	issue	issue	NOUN
fsr-3729	180	18	.	.	PUNCT
fsr-3729	181	1	tyld	tyld	NOUN
fsr-3729	181	2	=	=	PUNCT
fsr-3729	181	3	the	the	DET
fsr-3729	181	4	average	average	ADJ
fsr-3729	181	5	daily	daily	ADJ
fsr-3729	181	6	interest	interest	NOUN
fsr-3729	181	7	rate	rate	NOUN
fsr-3729	181	8	on	on	ADP
fsr-3729	181	9	ten	ten	NUM
fsr-3729	181	10	-	-	PUNCT
fsr-3729	181	11	year	year	NOUN
fsr-3729	181	12	and	and	CCONJ
fsr-3729	181	13	longer	long	ADJ
fsr-3729	181	14	u.s	u.s	PROPN
fsr-3729	181	15	.	.	PROPN
fsr-3729	181	16	treasury	treasury	PROPN
fsr-3729	181	17	bonds	bond	NOUN
fsr-3729	181	18	on	on	ADP
fsr-3729	181	19	the	the	DET
fsr-3729	181	20	date	date	NOUN
fsr-3729	181	21	of	of	ADP
fsr-3729	181	22	the	the	DET
fsr-3729	181	23	bonds	bond	NOUN
fsr-3729	181	24	issue	issue	NOUN
fsr-3729	181	25	.	.	PUNCT
fsr-3729	182	1	reset	reset	VERB
fsr-3729	182	2	=	=	PUNCT
fsr-3729	182	3	one	one	NUM
fsr-3729	182	4	if	if	SCONJ
fsr-3729	182	5	the	the	DET
fsr-3729	182	6	issue	issue	NOUN
fsr-3729	182	7	has	have	VERB
fsr-3729	182	8	a	a	DET
fsr-3729	182	9	coupon	coupon	NOUN
fsr-3729	182	10	reset	reset	NOUN
fsr-3729	182	11	provision	provision	NOUN
fsr-3729	182	12	,	,	PUNCT
fsr-3729	182	13	and	and	CCONJ
fsr-3729	182	14	zero	zero	NUM
fsr-3729	182	15	if	if	SCONJ
fsr-3729	182	16	it	it	PRON
fsr-3729	182	17	does	do	VERB
fsr-3729	182	18	not	not	PART
fsr-3729	182	19	.	.	PUNCT
fsr-3729	183	1	put	put	VERB
fsr-3729	183	2	=	=	NOUN
fsr-3729	183	3	one	one	NUM
fsr-3729	183	4	if	if	SCONJ
fsr-3729	183	5	the	the	DET
fsr-3729	183	6	issue	issue	NOUN
fsr-3729	183	7	has	have	VERB
fsr-3729	183	8	a	a	DET
fsr-3729	183	9	poison	poison	NOUN
fsr-3729	183	10	put	put	VERB
fsr-3729	183	11	provision	provision	NOUN
fsr-3729	183	12	,	,	PUNCT
fsr-3729	183	13	and	and	CCONJ
fsr-3729	183	14	zero	zero	NUM
fsr-3729	183	15	if	if	SCONJ
fsr-3729	183	16	it	it	PRON
fsr-3729	183	17	does	do	VERB
fsr-3729	183	18	not	not	PART
fsr-3729	183	19	.	.	PUNCT
fsr-3729	184	1	rjr	rjr	PROPN
fsr-3729	184	2	=	=	NOUN
fsr-3729	184	3	one	one	NUM
fsr-3729	184	4	if	if	SCONJ
fsr-3729	184	5	the	the	DET
fsr-3729	184	6	bond	bond	NOUN
fsr-3729	184	7	is	be	AUX
fsr-3729	184	8	issued	issue	VERB
fsr-3729	184	9	following	follow	VERB
fsr-3729	184	10	the	the	DET
fsr-3729	184	11	takeover	takeover	NOUN
fsr-3729	184	12	,	,	PUNCT
fsr-3729	184	13	and	and	CCONJ
fsr-3729	184	14	zero	zero	NUM
fsr-3729	184	15	if	if	SCONJ
fsr-3729	184	16	preced	prece	VERB
fsr-3729	184	17	ing	ing	PROPN
fsr-3729	184	18	.	.	PUNCT
fsr-3729	185	1	med	med	PROPN
fsr-3729	185	2	=	=	SYM
fsr-3729	185	3	one	one	NUM
fsr-3729	185	4	if	if	SCONJ
fsr-3729	185	5	the	the	DET
fsr-3729	185	6	bond	bond	NOUN
fsr-3729	185	7	’s	’s	PART
fsr-3729	185	8	poison	poison	NOUN
fsr-3729	185	9	put	put	VERB
fsr-3729	185	10	ranking	ranking	NOUN
fsr-3729	185	11	is	be	AUX
fsr-3729	185	12	e2	e2	NOUN
fsr-3729	185	13	or	or	CCONJ
fsr-3729	185	14	e3	e3	NOUN
fsr-3729	185	15	,	,	PUNCT
fsr-3729	185	16	and	and	CCONJ
fsr-3729	185	17	zero	zero	NUM
fsr-3729	185	18	otherwise	otherwise	ADV
fsr-3729	185	19	.	.	PUNCT
fsr-3729	186	1	low	low	ADJ
fsr-3729	186	2	=	=	SYM
fsr-3729	186	3	one	one	NUM
fsr-3729	186	4	if	if	SCONJ
fsr-3729	186	5	the	the	DET
fsr-3729	186	6	bond	bond	NOUN
fsr-3729	186	7	’s	’s	PART
fsr-3729	186	8	poison	poison	NOUN
fsr-3729	186	9	put	put	VERB
fsr-3729	186	10	ranking	ranking	NOUN
fsr-3729	186	11	is	be	AUX
fsr-3729	186	12	e4	e4	PROPN
fsr-3729	186	13	or	or	CCONJ
fsr-3729	186	14	e5	e5	NOUN
fsr-3729	186	15	,	,	PUNCT
fsr-3729	186	16	and	and	CCONJ
fsr-3729	186	17	zero	zero	NUM
fsr-3729	186	18	otherwise	otherwise	ADV
fsr-3729	186	19	.	.	PUNCT
fsr-3729	187	1	discussion	discussion	NOUN
fsr-3729	187	2	of	of	ADP
fsr-3729	187	3	the	the	DET
fsr-3729	187	4	variables	variable	NOUN
fsr-3729	187	5	because	because	SCONJ
fsr-3729	187	6	most	most	ADJ
fsr-3729	187	7	of	of	ADP
fsr-3729	187	8	the	the	DET
fsr-3729	187	9	model	model	NOUN
fsr-3729	187	10	’s	’s	PART
fsr-3729	187	11	control	control	NOUN
fsr-3729	187	12	variables	variable	NOUN
fsr-3729	187	13	have	have	AUX
fsr-3729	187	14	been	be	AUX
fsr-3729	187	15	used	use	VERB
fsr-3729	187	16	in	in	ADP
fsr-3729	187	17	previous	previous	ADJ
fsr-3729	187	18	studies	study	NOUN
fsr-3729	187	19	,	,	PUNCT
fsr-3729	187	20	see	see	VERB
fsr-3729	187	21	equation	equation	NOUN
fsr-3729	187	22	(	(	PUNCT
fsr-3729	187	23	l	l	NOUN
fsr-3729	187	24	)	)	PUNCT
fsr-3729	187	25	,	,	PUNCT
fsr-3729	187	26	the	the	DET
fsr-3729	187	27	discussion	discussion	NOUN
fsr-3729	187	28	here	here	ADV
fsr-3729	187	29	is	be	AUX
fsr-3729	187	30	limited	limit	VERB
fsr-3729	187	31	to	to	ADP
fsr-3729	187	32	the	the	DET
fsr-3729	187	33	variables	variable	NOUN
fsr-3729	187	34	that	that	PRON
fsr-3729	187	35	test	test	VERB
fsr-3729	187	36	our	our	PRON
fsr-3729	187	37	hypotheses	hypothesis	NOUN
fsr-3729	187	38	.	.	PUNCT
fsr-3729	188	1	equation	equation	NOUN
fsr-3729	188	2	(	(	PUNCT
fsr-3729	188	3	2	2	X
fsr-3729	188	4	)	)	PUNCT
fsr-3729	188	5	adds	add	VERB
fsr-3729	188	6	the	the	DET
fsr-3729	188	7	rjr	rjr	PROPN
fsr-3729	188	8	variable	variable	NOUN
fsr-3729	188	9	to	to	PART
fsr-3729	188	10	test	test	VERB
fsr-3729	188	11	whether	whether	SCONJ
fsr-3729	188	12	the	the	DET
fsr-3729	188	13	rjr	rjr	PROPN
fsr-3729	188	14	/	/	SYM
fsr-3729	188	15	nabisco	nabisco	PROPN
fsr-3729	188	16	takeover	takeover	PROPN
fsr-3729	188	17	affected	affect	VERB
fsr-3729	188	18	the	the	DET
fsr-3729	188	19	yield	yield	NOUN
fsr-3729	188	20	spread	spread	VERB
fsr-3729	188	21	on	on	ADP
fsr-3729	188	22	new	new	ADJ
fsr-3729	188	23	issue	issue	NOUN
fsr-3729	188	24	bonds	bond	NOUN
fsr-3729	188	25	.	.	PUNCT
fsr-3729	189	1	we	we	PRON
fsr-3729	189	2	believe	believe	VERB
fsr-3729	189	3	that	that	SCONJ
fsr-3729	189	4	the	the	DET
fsr-3729	189	5	rjr	rjr	PROPN
fsr-3729	189	6	/	/	SYM
fsr-3729	189	7	nabisco	nabisco	PROPN
fsr-3729	189	8	takeover	takeover	PROPN
fsr-3729	189	9	caused	cause	VERB
fsr-3729	189	10	a	a	DET
fsr-3729	189	11	basic	basic	ADJ
fsr-3729	189	12	shift	shift	NOUN
fsr-3729	189	13	in	in	ADP
fsr-3729	189	14	the	the	DET
fsr-3729	189	15	premium	premium	ADJ
fsr-3729	189	16	investors	investor	NOUN
fsr-3729	189	17	’	'	PUNCT
fsr-3729	189	18	demand	demand	NOUN
fsr-3729	189	19	for	for	ADP
fsr-3729	189	20	bearing	bear	VERB
fsr-3729	189	21	event	event	NOUN
fsr-3729	189	22	risk	risk	NOUN
fsr-3729	189	23	when	when	SCONJ
fsr-3729	189	24	purchasing	purchase	VERB
fsr-3729	189	25	new	new	ADJ
fsr-3729	189	26	bond	bond	NOUN
fsr-3729	189	27	issues	issue	NOUN
fsr-3729	189	28	.	.	PUNCT
fsr-3729	190	1	thus	thus	ADV
fsr-3729	190	2	,	,	PUNCT
fsr-3729	190	3	we	we	PRON
fsr-3729	190	4	expect	expect	VERB
fsr-3729	190	5	b9	b9	PROPN
fsr-3729	190	6	>	>	X
fsr-3729	190	7	0	0	X
fsr-3729	190	8	.	.	PUNCT
fsr-3729	191	1	the	the	DET
fsr-3729	191	2	price	price	NOUN
fsr-3729	191	3	differential	differential	NOUN
fsr-3729	191	4	between	between	ADP
fsr-3729	191	5	coupon	coupon	NOUN
fsr-3729	191	6	reset	reset	NOUN
fsr-3729	191	7	and	and	CCONJ
fsr-3729	191	8	poison	poison	NOUN
fsr-3729	191	9	put	put	VERB
fsr-3729	191	10	provisions	provision	NOUN
fsr-3729	191	11	is	be	AUX
fsr-3729	191	12	tested	test	VERB
fsr-3729	191	13	by	by	ADP
fsr-3729	191	14	including	include	VERB
fsr-3729	191	15	the	the	DET
fsr-3729	191	16	resetand	resetand	NOUN
fsr-3729	191	17	putvariables	putvariable	NOUN
fsr-3729	191	18	.	.	PUNCT
fsr-3729	192	1	because	because	SCONJ
fsr-3729	192	2	put	put	ADJ
fsr-3729	192	3	provisions	provision	NOUN
fsr-3729	192	4	were	be	AUX
fsr-3729	192	5	issued	issue	VERB
fsr-3729	192	6	before	before	ADP
fsr-3729	192	7	and	and	CCONJ
fsr-3729	192	8	after	after	ADP
fsr-3729	192	9	the	the	DET
fsr-3729	192	10	rjr	rjr	PROPN
fsr-3729	192	11	/	/	SYM
fsr-3729	192	12	nabisco	nabisco	PROPN
fsr-3729	192	13	takeover	takeover	PROPN
fsr-3729	192	14	,	,	PUNCT
fsr-3729	192	15	the	the	DET
fsr-3729	192	16	interactive	interactive	ADJ
fsr-3729	192	17	variable	variable	ADJ
fsr-3729	192	18	pljt*rjr	pljt*rjr	NOUN
fsr-3729	192	19	is	be	AUX
fsr-3729	192	20	included	include	VERB
fsr-3729	192	21	in	in	ADP
fsr-3729	192	22	the	the	DET
fsr-3729	192	23	model	model	NOUN
fsr-3729	192	24	.	.	PUNCT
fsr-3729	193	1	as	as	SCONJ
fsr-3729	193	2	stronger	strong	ADJ
fsr-3729	193	3	event	event	NOUN
fsr-3729	193	4	risk	risk	NOUN
fsr-3729	193	5	covenants	covenant	NOUN
fsr-3729	193	6	were	be	AUX
fsr-3729	193	7	issued	issue	VERB
fsr-3729	193	8	following	follow	VERB
fsr-3729	193	9	rjr	rjr	PROPN
fsr-3729	193	10	,	,	PUNCT
fsr-3729	193	11	we	we	PRON
fsr-3729	193	12	expect	expect	VERB
fsr-3729	193	13	pi	pi	NOUN
fsr-3729	193	14	*	*	PROPN
fsr-3729	193	15	>	>	X
fsr-3729	193	16	pii	pii	PROPN
fsr-3729	193	17	.	.	PUNCT
fsr-3729	194	1	additionally	additionally	ADV
fsr-3729	194	2	,	,	PUNCT
fsr-3729	194	3	as	as	SCONJ
fsr-3729	194	4	s&p	s&p	PROPN
fsr-3729	194	5	ranks	rank	VERB
fsr-3729	194	6	coupon	coupon	NOUN
fsr-3729	194	7	resets	reset	NOUN
fsr-3729	194	8	as	as	ADP
fsr-3729	194	9	providing	provide	VERB
fsr-3729	194	10	stronger	strong	ADJ
fsr-3729	194	11	protection	protection	NOUN
fsr-3729	194	12	than	than	ADP
fsr-3729	194	13	poison	poison	NOUN
fsr-3729	194	14	puts	put	NOUN
fsr-3729	194	15	we	we	PRON
fsr-3729	194	16	expect	expect	VERB
fsr-3729	194	17	pi0	pi0	PROPN
fsr-3729	194	18	<	<	X
fsr-3729	194	19	(	(	PUNCT
fsr-3729	194	20	pii	pii	PROPN
fsr-3729	194	21	+	+	CCONJ
fsr-3729	194	22	pi	pi	NOUN
fsr-3729	194	23	&	&	CCONJ
fsr-3729	194	24	equation	equation	NOUN
fsr-3729	194	25	(	(	PUNCT
fsr-3729	194	26	3	3	X
fsr-3729	194	27	)	)	PUNCT
fsr-3729	194	28	analyzes	analyze	VERB
fsr-3729	194	29	the	the	DET
fsr-3729	194	30	price	price	NOUN
fsr-3729	194	31	differential	differential	NOUN
fsr-3729	194	32	between	between	ADP
fsr-3729	194	33	different	different	ADJ
fsr-3729	194	34	poison	poison	NOUN
fsr-3729	194	35	put	put	VERB
fsr-3729	194	36	covenants	covenant	NOUN
fsr-3729	194	37	.	.	PUNCT
fsr-3729	195	1	to	to	PART
fsr-3729	195	2	test	test	VERB
fsr-3729	195	3	this	this	DET
fsr-3729	195	4	effect	effect	NOUN
fsr-3729	195	5	,	,	PUNCT
fsr-3729	195	6	variables	variable	NOUN
fsr-3729	195	7	representing	represent	VERB
fsr-3729	195	8	the	the	DET
fsr-3729	195	9	strength	strength	NOUN
fsr-3729	195	10	of	of	ADP
fsr-3729	195	11	the	the	DET
fsr-3729	195	12	poison	poison	NOUN
fsr-3729	195	13	put	put	VERB
fsr-3729	195	14	protection	protection	NOUN
fsr-3729	195	15	are	be	AUX
fsr-3729	195	16	examined	examine	VERB
fsr-3729	195	17	(	(	PUNCT
fsr-3729	195	18	reset	reset	NOUN
fsr-3729	195	19	,	,	PUNCT
fsr-3729	195	20	med	med	ADJ
fsr-3729	195	21	and	and	CCONJ
fsr-3729	195	22	low	low	ADJ
fsr-3729	195	23	,	,	PUNCT
fsr-3729	195	24	with	with	ADP
fsr-3729	195	25	rjr*lowrepresenting	rjr*lowrepresente	VERB
fsr-3729	195	26	the	the	DET
fsr-3729	195	27	post	post	NOUN
fsr-3729	195	28	rjr	rjr	PROPN
fsr-3729	195	29	low	low	PROPN
fsr-3729	195	30	covenant	covenant	PROPN
fsr-3729	195	31	ranking	ranking	NOUN
fsr-3729	195	32	)	)	PUNCT
fsr-3729	195	33	.	.	PUNCT
fsr-3729	196	1	in	in	ADP
fsr-3729	196	2	addition	addition	NOUN
fsr-3729	196	3	,	,	PUNCT
fsr-3729	196	4	rjr	rjr	PROPN
fsr-3729	196	5	is	be	AUX
fsr-3729	196	6	included	include	VERB
fsr-3729	196	7	to	to	PART
fsr-3729	196	8	control	control	VERB
fsr-3729	196	9	for	for	ADP
fsr-3729	196	10	changes	change	NOUN
fsr-3729	196	11	in	in	ADP
fsr-3729	196	12	the	the	DET
fsr-3729	196	13	environment	environment	NOUN
fsr-3729	196	14	for	for	ADP
fsr-3729	196	15	corporate	corporate	ADJ
fsr-3729	196	16	control	control	NOUN
fsr-3729	196	17	.	.	PUNCT
fsr-3729	197	1	if	if	SCONJ
fsr-3729	197	2	the	the	DET
fsr-3729	197	3	coefficients	coefficient	NOUN
fsr-3729	197	4	on	on	ADP
fsr-3729	197	5	the	the	DET
fsr-3729	197	6	test	test	NOUN
fsr-3729	197	7	variables	variable	NOUN
fsr-3729	197	8	decrease	decrease	VERB
fsr-3729	197	9	as	as	SCONJ
fsr-3729	197	10	the	the	DET
fsr-3729	197	11	put	put	NOUN
fsr-3729	197	12	provisions	provision	NOUN
fsr-3729	197	13	become	become	VERB
fsr-3729	197	14	stronger	strong	ADJ
fsr-3729	197	15	,	,	PUNCT
fsr-3729	197	16	investors	investor	NOUN
fsr-3729	197	17	demand	demand	VERB
fsr-3729	197	18	higher	high	ADJ
fsr-3729	197	19	yields	yield	NOUN
fsr-3729	197	20	for	for	ADP
fsr-3729	197	21	bonds	bond	NOUN
fsr-3729	197	22	with	with	ADP
fsr-3729	197	23	lower	low	ADJ
fsr-3729	197	24	event	event	NOUN
fsr-3729	197	25	risk	risk	NOUN
fsr-3729	197	26	protection	protection	NOUN
fsr-3729	197	27	.	.	PUNCT
fsr-3729	198	1	thus	thus	ADV
fsr-3729	198	2	,	,	PUNCT
fsr-3729	198	3	we	we	PRON
fsr-3729	198	4	expect	expect	VERB
fsr-3729	198	5	(	(	PUNCT
fsr-3729	198	6	pm	pm	NOUN
fsr-3729	198	7	+	+	CCONJ
fsr-3729	198	8	pis	pis	NOUN
fsr-3729	198	9	)	)	PUNCT
fsr-3729	198	10	>	>	X
fsr-3729	198	11	pi3	pi3	NOUN
fsr-3729	198	12	>	>	X
fsr-3729	198	13	pia	pia	PROPN
fsr-3729	198	14	.	.	PUNCT
fsr-3729	199	1	equation	equation	NOUN
fsr-3729	199	2	(	(	PUNCT
fsr-3729	199	3	4	4	X
fsr-3729	199	4	)	)	PUNCT
fsr-3729	199	5	analyzes	analyze	VERB
fsr-3729	199	6	the	the	DET
fsr-3729	199	7	effect	effect	NOUN
fsr-3729	199	8	of	of	ADP
fsr-3729	199	9	a	a	DET
fsr-3729	199	10	bond	bond	NOUN
fsr-3729	199	11	’s	’s	PART
fsr-3729	199	12	credit	credit	NOUN
fsr-3729	199	13	rating	rating	NOUN
fsr-3729	199	14	on	on	ADP
fsr-3729	199	15	pricing	pricing	NOUN
fsr-3729	199	16	coupon	coupon	NOUN
fsr-3729	199	17	reset	reset	ADJ
fsr-3729	199	18	provisions	provision	NOUN
fsr-3729	199	19	.	.	PUNCT
fsr-3729	200	1	to	to	PART
fsr-3729	200	2	test	test	VERB
fsr-3729	200	3	this	this	DET
fsr-3729	200	4	effect	effect	NOUN
fsr-3729	200	5	,	,	PUNCT
fsr-3729	200	6	three	three	NUM
fsr-3729	200	7	interactive	interactive	ADJ
fsr-3729	200	8	variables	variable	NOUN
fsr-3729	200	9	are	be	AUX
fsr-3729	200	10	analyzed	analyze	VERB
fsr-3729	200	11	(	(	PUNCT
fsr-3729	200	12	reset*a	reset*a	NUM
fsr-3729	200	13	,	,	PUNCT
fsr-3729	200	14	re	re	X
fsr-3729	200	15	set*bbb	set*bbb	NOUN
fsr-3729	200	16	,	,	PUNCT
fsr-3729	200	17	and	and	CCONJ
fsr-3729	200	18	reset*bb	reset*bb	NOUN
fsr-3729	200	19	)	)	PUNCT
fsr-3729	200	20	.	.	PUNCT
fsr-3729	201	1	the	the	DET
fsr-3729	201	2	cross	cross	NOUN
fsr-3729	201	3	product	product	NOUN
fsr-3729	201	4	variables	variable	NOUN
fsr-3729	201	5	test	test	VERB
fsr-3729	201	6	how	how	SCONJ
fsr-3729	201	7	the	the	DET
fsr-3729	201	8	value	value	NOUN
fsr-3729	201	9	of	of	ADP
fsr-3729	201	10	event	event	NOUN
fsr-3729	201	11	risk	risk	NOUN
fsr-3729	201	12	protection	protection	NOUN
fsr-3729	201	13	changes	change	NOUN
fsr-3729	201	14	with	with	ADP
fsr-3729	201	15	the	the	DET
fsr-3729	201	16	credit	credit	NOUN
fsr-3729	201	17	quality	quality	NOUN
fsr-3729	201	18	rating	rating	NOUN
fsr-3729	201	19	.	.	PUNCT
fsr-3729	202	1	if	if	SCONJ
fsr-3729	202	2	coupon	coupon	NOUN
fsr-3729	202	3	reset	reset	NOUN
fsr-3729	202	4	provisions	provision	NOUN
fsr-3729	202	5	provide	provide	VERB
fsr-3729	202	6	greater	great	ADJ
fsr-3729	202	7	protection	protection	NOUN
fsr-3729	202	8	for	for	ADP
fsr-3729	202	9	lower	low	ADJ
fsr-3729	202	10	quality	quality	NOUN
fsr-3729	202	11	bonds	bond	NOUN
fsr-3729	202	12	,	,	PUNCT
fsr-3729	202	13	then	then	ADV
fsr-3729	202	14	the	the	DET
fsr-3729	202	15	relation	relation	NOUN
fsr-3729	202	16	between	between	ADP
fsr-3729	202	17	yield	yield	NOUN
fsr-3729	202	18	and	and	CCONJ
fsr-3729	202	19	the	the	DET
fsr-3729	202	20	cross	cross	NOUN
fsr-3729	202	21	products	product	NOUN
fsr-3729	202	22	will	will	AUX
fsr-3729	202	23	decrease	decrease	VERB
fsr-3729	202	24	with	with	ADP
fsr-3729	202	25	bond	bond	NOUN
fsr-3729	202	26	quality	quality	NOUN
fsr-3729	202	27	.	.	PUNCT
fsr-3729	203	1	thus	thus	ADV
fsr-3729	203	2	we	we	PRON
fsr-3729	203	3	expect	expect	VERB
fsr-3729	203	4	pi6	pi6	PROPN
fsr-3729	203	5	>	>	X
fsr-3729	203	6	pi7	pi7	X
fsr-3729	203	7	>	>	X
fsr-3729	203	8	pis	pis	PROPN
fsr-3729	203	9	.	.	PUNCT
fsr-3729	204	1	vii	vii	PROPN
fsr-3729	204	2	.	.	PROPN
fsr-3729	204	3	findings	findings	PROPN
fsr-3729	204	4	table	table	NOUN
fsr-3729	204	5	4	4	NUM
fsr-3729	204	6	presents	present	VERB
fsr-3729	204	7	the	the	DET
fsr-3729	204	8	empirical	empirical	ADJ
fsr-3729	204	9	results	result	NOUN
fsr-3729	204	10	.	.	PUNCT
fsr-3729	205	1	equation	equation	NOUN
fsr-3729	205	2	(	(	PUNCT
fsr-3729	205	3	1	1	X
fsr-3729	205	4	)	)	PUNCT
fsr-3729	205	5	contains	contain	VERB
fsr-3729	205	6	only	only	ADV
fsr-3729	205	7	the	the	DET
fsr-3729	205	8	control	control	NOUN
fsr-3729	205	9	variables	variable	NOUN
fsr-3729	205	10	.	.	PUNCT
fsr-3729	206	1	for	for	ADP
fsr-3729	206	2	brevity	brevity	NOUN
fsr-3729	206	3	,	,	PUNCT
fsr-3729	206	4	the	the	DET
fsr-3729	206	5	discussion	discussion	NOUN
fsr-3729	206	6	of	of	ADP
fsr-3729	206	7	the	the	DET
fsr-3729	206	8	control	control	NOUN
fsr-3729	206	9	variables	variable	NOUN
fsr-3729	206	10	is	be	AUX
fsr-3729	206	11	kept	keep	VERB
fsr-3729	206	12	to	to	ADP
fsr-3729	206	13	a	a	DET
fsr-3729	206	14	minimum	minimum	NOUN
fsr-3729	206	15	.	.	PUNCT
fsr-3729	207	1	the	the	DET
fsr-3729	207	2	model	model	NOUN
fsr-3729	207	3	explains	explain	VERB
fsr-3729	207	4	45	45	NUM
fsr-3729	207	5	percent	percent	NOUN
fsr-3729	207	6	of	of	ADP
fsr-3729	207	7	the	the	DET
fsr-3729	207	8	interissue	interissue	ADJ
fsr-3729	207	9	variations	variation	NOUN
fsr-3729	207	10	in	in	ADP
fsr-3729	207	11	the	the	DET
fsr-3729	207	12	yield	yield	NOUN
fsr-3729	207	13	spread	spread	NOUN
fsr-3729	207	14	.	.	PUNCT
fsr-3729	208	1	the	the	DET
fsr-3729	208	2	coefficient	coefficient	NOUN
fsr-3729	208	3	on	on	ADP
fsr-3729	208	4	tran	tran	PROPN
fsr-3729	208	5	is	be	AUX
fsr-3729	208	6	positive	positive	ADJ
fsr-3729	208	7	and	and	CCONJ
fsr-3729	208	8	significant	significant	ADJ
fsr-3729	208	9	at	at	ADP
fsr-3729	208	10	the	the	DET
fsr-3729	208	11	five	five	NUM
fsr-3729	208	12	percent	percent	NOUN
fsr-3729	208	13	level	level	NOUN
fsr-3729	208	14	,	,	PUNCT
fsr-3729	208	15	indicating	indicate	VERB
fsr-3729	208	16	that	that	SCONJ
fsr-3729	208	17	the	the	DET
fsr-3729	208	18	yield	yield	NOUN
fsr-3729	208	19	for	for	ADP
fsr-3729	208	20	transportation	transportation	NOUN
fsr-3729	208	21	companies	company	NOUN
fsr-3729	208	22	is	be	AUX
fsr-3729	208	23	greater	great	ADJ
fsr-3729	208	24	than	than	ADP
fsr-3729	208	25	that	that	PRON
fsr-3729	208	26	for	for	ADP
fsr-3729	208	27	manufacturing	manufacture	VERB
fsr-3729	208	28	company	company	NOUN
fsr-3729	208	29	issues	issue	NOUN
fsr-3729	208	30	.	.	PUNCT
fsr-3729	209	1	although	although	SCONJ
fsr-3729	209	2	not	not	PART
fsr-3729	209	3	all	all	DET
fsr-3729	209	4	the	the	DET
fsr-3729	209	5	credit	credit	NOUN
fsr-3729	209	6	rating	rating	NOUN
fsr-3729	209	7	coefficients	coefficient	NOUN
fsr-3729	209	8	are	be	AUX
fsr-3729	209	9	significant	significant	ADJ
fsr-3729	209	10	,	,	PUNCT
fsr-3729	209	11	they	they	PRON
fsr-3729	209	12	do	do	AUX
fsr-3729	209	13	increase	increase	VERB
fsr-3729	209	14	monotonically	monotonically	ADV
fsr-3729	209	15	as	as	SCONJ
fsr-3729	209	16	the	the	DET
fsr-3729	209	17	credit	credit	NOUN
fsr-3729	209	18	quality	quality	NOUN
fsr-3729	209	19	declines	decline	VERB
fsr-3729	209	20	.	.	PUNCT
fsr-3729	210	1	t	t	PROPN
fsr-3729	210	2	a	a	DET
fsr-3729	210	3	b	b	NOUN
fsr-3729	210	4	l	l	NOUN
fsr-3729	210	5	e	e	NOUN
fsr-3729	210	6	4	4	NUM
fsr-3729	210	7	s	s	PART
fsr-3729	210	8	q	q	PROPN
fsr-3729	210	9	rd	rd	NOUN
fsr-3729	211	1	i	i	PRON
fsr-3729	211	2	m	m	VERB
fsr-3729	211	3	ry	ry	ADJ
fsr-3729	211	4	l	l	PROPN
fsr-3729	211	5	ea	ea	PROPN
fsr-3729	211	6	st	st	PROPN
fsr-3729	211	7	-s	-s	PROPN
fsr-3729	211	8	qu	qu	PROPN
fsr-3729	211	9	ar	ar	PROPN
fsr-3729	211	10	es	es	NOUN
fsr-3729	211	11	r	r	NOUN
fsr-3729	211	12	eg	eg	NOUN
fsr-3729	211	13	re	re	X
fsr-3729	211	14	si	si	X
fsr-3729	211	15	on	on	ADP
fsr-3729	211	16	s	s	PROPN
fsr-3729	212	1	t	t	NOUN
fsr-3729	212	2	es	es	X
fsr-3729	212	3	ti	ti	X
fsr-3729	212	4	ng	ng	PROPN
fsr-3729	212	5	t	t	PROPN
fsr-3729	213	1	he	he	PRON
fsr-3729	214	1	e	e	NOUN
fsr-3729	215	1	ff	ff	PROPN
fsr-3729	215	2	w	w	PROPN
fsr-3729	215	3	t	t	PROPN
fsr-3729	215	4	of	of	ADP
fsr-3729	215	5	e	e	PROPN
fsr-3729	215	6	ve	ve	AUX
fsr-3729	215	7	nt	not	PART
fsr-3729	215	8	r	r	NOUN
fsr-3729	215	9	is	be	AUX
fsr-3729	215	10	k	k	PROPN
fsr-3729	215	11	p	p	X
fsr-3729	215	12	ro	ro	INTJ
fsr-3729	215	13	te	te	INTJ
fsr-3729	215	14	ct	ct	PROPN
fsr-3729	215	15	io	io	PROPN
fsr-3729	216	1	n	n	PROPN
fsr-3729	216	2	on	on	ADP
fsr-3729	216	3	i	i	PRON
fsr-3729	216	4	ni	ni	NOUN
fsr-3729	216	5	ti	ti	PROPN
fsr-3729	216	6	al	al	PROPN
fsr-3729	216	7	y	y	PROPN
fsr-3729	216	8	ie	ie	X
fsr-3729	216	9	ld	ld	PROPN
fsr-3729	216	10	o	o	X
fsr-3729	216	11	ve	ve	VERB
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fsr-3729	218	1	i	i	PRON
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fsr-3729	219	1	d	d	INTJ
fsr-3729	219	2	fr	fr	INTJ
fsr-3729	219	3	om	om	PROPN
fsr-3729	219	4	j	j	PROPN
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fsr-3729	219	8	1	1	NUM
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fsr-3729	219	10	7	7	NUM
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fsr-3729	219	17	3	3	NUM
fsr-3729	219	18	~~	~~	NUM
fsr-3729	219	19	~~	~~	NUM
fsr-3729	219	20	~~	~~	NUM
fsr-3729	219	21	vm	vm	PROPN
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fsr-3729	219	25	e	e	NOUN
fsr-3729	219	26	:	:	PUNCT
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fsr-3729	219	31	tr	tr	ADP
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fsr-3729	219	33	d	d	X
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fsr-3729	219	43	b	b	PROPN
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fsr-3729	219	45	n	n	CCONJ
fsr-3729	219	46	k	k	PROPN
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fsr-3729	219	48	u	u	PROPN
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fsr-3729	220	2	m	m	VERB
fsr-3729	220	3	a	a	DET
fsr-3729	220	4	t	t	NOUN
fsr-3729	220	5	a	a	DET
fsr-3729	220	6	ss	ss	NOUN
fsr-3729	220	7	et	et	NOUN
fsr-3729	220	8	sx	sx	PROPN
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fsr-3729	220	11	ld	ld	PROPN
fsr-3729	220	12	$	$	SYM
fsr-3729	220	13	j	j	NOUN
fsr-3729	220	14	t.2	t.2	NOUN
fsr-3729	220	15	9	9	NUM
fsr-3729	220	16	0	0	NUM
fsr-3729	220	17	.	.	PUNCT
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fsr-3729	220	20	.	.	PUNCT
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fsr-3729	220	22	0	0	NUM
fsr-3729	220	23	.	.	PUNCT
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fsr-3729	221	3	.	.	PROPN
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fsr-3729	222	2	0	0	NUM
fsr-3729	222	3	.	.	PUNCT
fsr-3729	223	1	60	60	NUM
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fsr-3729	223	9	.	.	PUNCT
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fsr-3729	223	18	.	.	NUM
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fsr-3729	223	20	-0	-0	SYM
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fsr-3729	223	22	3	3	NUM
fsr-3729	223	23	2	2	NUM
fsr-3729	223	24	.	.	NOUN
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fsr-3729	223	30	*	*	PUNCT
fsr-3729	223	31	1	1	NUM
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fsr-3729	223	35	.	.	PUNCT
fsr-3729	224	1	75	75	NUM
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fsr-3729	224	3	.	.	PUNCT
fsr-3729	225	1	77	77	NUM
fsr-3729	225	2	5	5	NUM
fsr-3729	225	3	.	.	X
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fsr-3729	226	4	.	.	NOUN
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fsr-3729	226	7	.	.	PUNCT
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fsr-3729	227	3	.	.	X
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fsr-3729	228	2	*	*	PUNCT
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fsr-3729	228	7	.	.	NUM
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fsr-3729	231	3	.	.	PUNCT
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fsr-3729	232	3	.	.	PUNCT
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fsr-3729	233	3	.	.	PUNCT
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fsr-3729	234	3	.	.	PUNCT
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fsr-3729	235	3	%	%	NOUN
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fsr-3729	236	5	e	e	NOUN
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fsr-3729	240	5	*	*	PUNCT
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fsr-3729	241	2	*	*	PUNCT
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fsr-3729	242	23	0	0	NUM
fsr-3729	242	24	.	.	PUNCT
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fsr-3729	243	18	l	l	X
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fsr-3729	244	6	eq	eq	PROPN
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fsr-3729	245	16	b	b	PROPN
fsr-3729	245	17	b	b	PROPN
fsr-3729	245	18	b	b	PROPN
fsr-3729	245	19	b	b	PROPN
fsr-3729	245	20	b	b	PROPN
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fsr-3729	255	8	.	.	PUNCT
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fsr-3729	266	5	tv	tv	NOUN
fsr-3729	266	6	&	&	CCONJ
fsr-3729	266	7	+3	+3	PROPN
fsr-3729	266	8	1	1	NUM
fsr-3729	266	9	.	.	PUNCT
fsr-3729	266	10	96	96	NUM
fsr-3729	266	11	1	1	NUM
fsr-3729	266	12	.	.	NUM
fsr-3729	266	13	63	63	NUM
fsr-3729	266	14	1	1	NUM
fsr-3729	266	15	.	.	PUNCT
fsr-3729	266	16	46	46	NUM
fsr-3729	266	17	1	1	NUM
fsr-3729	266	18	.	.	PUNCT
fsr-3729	266	19	69	69	NUM
fsr-3729	266	20	5	5	NUM
fsr-3729	266	21	.	.	X
fsr-3729	266	22	36	36	NUM
fsr-3729	266	23	”	”	NUM
fsr-3729	266	24	12	12	NUM
fsr-3729	266	25	.5	.5	NUM
fsr-3729	266	26	4	4	NUM
fsr-3729	266	27	”	"	PUNCT
fsr-3729	266	28	1	1	NUM
fsr-3729	266	29	.	.	X
fsr-3729	266	30	55	55	NUM
fsr-3729	266	31	*	*	SYM
fsr-3729	266	32	1	1	NUM
fsr-3729	266	33	.	.	SYM
fsr-3729	266	34	30	30	NUM
fsr-3729	266	35	r2	r2	NOUN
fsr-3729	266	36	.	.	PUNCT
fsr-3729	267	1	*	*	PUNCT
fsr-3729	268	1	-2	-2	INTJ
fsr-3729	268	2	,	,	PUNCT
fsr-3729	268	3	w	w	PROPN
fsr-3729	268	4	*	*	NOUN
fsr-3729	268	5	3	3	NUM
fsr-3729	268	6	.	.	X
fsr-3729	268	7	68	68	NUM
fsr-3729	269	1	*	*	PUNCT
fsr-3729	269	2	-1	-1	PUNCT
fsr-3729	269	3	.8	.8	PROPN
fsr-3729	270	1	3	3	NUM
fsr-3729	270	2	*	*	SYM
fsr-3729	270	3	t	t	PROPN
fsr-3729	270	4	e	e	X
fsr-3729	270	5	sr	sr	PROPN
fsr-3729	270	6	v	v	NUM
fsr-3729	270	7	5l	5l	PROPN
fsr-3729	270	8	r	r	NOUN
fsr-3729	270	9	ia	ia	PROPN
fsr-3729	270	10	b	b	PROPN
fsr-3729	270	11	l.	l.	PROPN
fsr-3729	270	12	e	e	PROPN
fsr-3729	270	13	s	s	PROPN
fsr-3729	270	14	eq	eq	NOUN
fsr-3729	270	15	ua	ua	PROPN
fsr-3729	270	16	tio	tio	PROPN
fsr-3729	270	17	ns	ns	NUM
fsr-3729	270	18	e	e	PROPN
fsr-3729	270	19	qu	qu	PROPN
fsr-3729	270	20	ai	ai	VERB
fsr-3729	270	21	ia	ia	PROPN
fsr-3729	270	22	n	n	ADV
fsr-3729	270	23	3	3	NUM
fsr-3729	270	24	b	b	NOUN
fsr-3729	270	25	et	et	NOUN
fsr-3729	270	26	a	a	DET
fsr-3729	270	27	tv	tv	NOUN
fsr-3729	270	28	ah	ah	INTJ
fsr-3729	270	29	e	e	PROPN
fsr-3729	270	30	f%	f%	NOUN
fsr-3729	270	31	pa	pa	PROPN
fsr-3729	270	32	tic	tic	PROPN
fsr-3729	270	33	m	m	VERB
fsr-3729	270	34	4	4	NUM
fsr-3729	270	35	l3	l3	NOUN
fsr-3729	270	36	et	et	NOUN
fsr-3729	270	37	a	a	DET
fsr-3729	270	38	tv	tv	NOUN
fsr-3729	270	39	al	al	PROPN
fsr-3729	270	40	ue	ue	PROPN
fsr-3729	270	41	r	r	NOUN
fsr-3729	270	42	jr	jr	PROPN
fsr-3729	271	1	r	r	NOUN
fsr-3729	272	1	es	es	X
fsr-3729	273	1	ht	ht	PROPN
fsr-3729	274	1	m	m	PROPN
fsr-3729	274	2	el	el	PROPN
fsr-3729	274	3	)	)	PUNCT
fsr-3729	274	4	lo	lo	PROPN
fsr-3729	275	1	w	w	PROPN
fsr-3729	275	2	to	to	ADP
fsr-3729	275	3	w	w	PROPN
fsr-3729	275	4	*	*	PUNCT
fsr-3729	275	5	r	r	NOUN
fsr-3729	275	6	jr	jr	NOUN
fsr-3729	275	7	r	r	NOUN
fsr-3729	275	8	es	es	NOUN
fsr-3729	275	9	et	et	NOUN
fsr-3729	275	10	*	*	PUNCT
fsr-3729	275	11	a	a	DET
fsr-3729	275	12	a	a	DET
fsr-3729	275	13	r	r	NOUN
fsr-3729	275	14	h	h	NOUN
fsr-3729	275	15	.e	.e	PROPN
fsr-3729	276	1	t	t	PROPN
fsr-3729	276	2	*	*	PUNCT
fsr-3729	276	3	a	a	PRON
fsr-3729	276	4	~s	~s	PUNCT
fsr-3729	276	5	~~	~~	NUM
fsr-3729	276	6	3b	3b	NUM
fsr-3729	276	7	b	b	NOUN
fsr-3729	276	8	r	r	NOUN
fsr-3729	276	9	es	es	X
fsr-3729	276	10	e	e	NOUN
fsr-3729	276	11	,	,	PUNCT
fsr-3729	276	12	l	l	NOUN
fsr-3729	276	13	’	'	PUNCT
fsr-3729	276	14	*	*	PUNCT
fsr-3729	276	15	b	b	X
fsr-3729	276	16	b	b	X
fsr-3729	276	17	a	a	PROPN
fsr-3729	276	18	d	d	X
fsr-3729	276	19	jr	jr	PROPN
fsr-3729	276	20	2	2	NUM
fsr-3729	276	21	!	!	PUNCT
fsr-3729	276	22	z	z	NOUN
fsr-3729	277	1	:	:	PUNCT
fsr-3729	277	2	-0	-0	PUNCT
fsr-3729	277	3	.3	.3	NUM
fsr-3729	277	4	6	6	NUM
fsr-3729	277	5	0	0	NUM
fsr-3729	277	6	.	.	PUNCT
fsr-3729	278	1	13	13	NUM
fsr-3729	278	2	0	0	NUM
fsr-3729	278	3	.	.	NUM
fsr-3729	279	1	40	40	NUM
fsr-3729	279	2	-0	-0	SYM
fsr-3729	279	3	.1	.1	NUM
fsr-3729	279	4	8	8	NUM
fsr-3729	279	5	0	0	NUM
fsr-3729	279	6	.	.	PUNCT
fsr-3729	280	1	50	50	NUM
fsr-3729	280	2	*	*	PUNCT
fsr-3729	281	1	-2	-2	NOUN
fsr-3729	282	1	.2	.2	NUM
fsr-3729	282	2	4	4	NUM
fsr-3729	282	3	*	*	SYM
fsr-3729	282	4	0	0	NUM
fsr-3729	282	5	.	.	NOUN
fsr-3729	282	6	57	57	NUM
fsr-3729	282	7	2	2	NUM
fsr-3729	282	8	.	.	PUNCT
fsr-3729	282	9	55	55	NUM
fsr-3729	282	10	*	*	PUNCT
fsr-3729	282	11	-0	-0	PUNCT
fsr-3729	282	12	.8	.8	NUM
fsr-3729	283	1	2	2	NUM
fsr-3729	283	2	!	!	PUNCT
fsr-3729	283	3	z	z	NOUN
fsr-3729	284	1	%	%	NOUN
fsr-3729	284	2	q	q	PROPN
fsr-3729	284	3	z	z	NOUN
fsr-3729	284	4	1	1	NUM
fsr-3729	284	5	,	,	PUNCT
fsr-3729	284	6	.	.	PUNCT
fsr-3729	285	1	-0	-0	INTJ
fsr-3729	286	1	.2	.2	NUM
fsr-3729	286	2	3	3	NUM
fsr-3729	286	3	0	0	NUM
fsr-3729	286	4	.	.	PUNCT
fsr-3729	287	1	25	25	NUM
fsr-3729	287	2	-0	-0	SYM
fsr-3729	287	3	.3	.3	NUM
fsr-3729	287	4	1	1	NUM
fsr-3729	287	5	-2	-2	NOUN
fsr-3729	287	6	.2	.2	NUM
fsr-3729	287	7	2	2	NUM
fsr-3729	287	8	0	0	NUM
fsr-3729	287	9	.	.	PUNCT
fsr-3729	288	1	55	55	NUM
fsr-3729	288	2	-0	-0	SYM
fsr-3729	288	3	.7	.7	NUM
fsr-3729	288	4	4	4	NUM
fsr-3729	288	5	1	1	NUM
fsr-3729	288	6	.	.	PUNCT
fsr-3729	288	7	10	10	NUM
fsr-3729	288	8	-1	-1	SYM
fsr-3729	288	9	.0	.0	NUM
fsr-3729	288	10	4	4	NUM
fsr-3729	288	11	-6	-6	NOUN
fsr-3729	288	12	*	*	NOUN
fsr-3729	288	13	2	2	NUM
fsr-3729	288	14	0	0	NUM
fsr-3729	288	15	*	*	NOUN
fsr-3729	288	16	n	n	PRON
fsr-3729	288	17	ot	ot	NOUN
fsr-3729	288	18	e	e	NOUN
fsr-3729	288	19	:	:	PUNCT
fsr-3729	289	1	*	*	PUNCT
fsr-3729	289	2	d	d	NOUN
fsr-3729	289	3	if	if	SCONJ
fsr-3729	289	4	fe	fe	X
fsr-3729	289	5	re	re	VERB
fsr-3729	289	6	nt	not	PART
fsr-3729	289	7	fr	fr	INTJ
fsr-3729	289	8	om	om	PROPN
fsr-3729	289	9	m	m	PROPN
fsr-3729	289	10	a	a	PRON
fsr-3729	289	11	at	at	ADP
fsr-3729	289	12	th	th	X
fsr-3729	289	13	e	e	X
fsr-3729	289	14	5	5	NUM
fsr-3729	289	15	pe	pe	PROPN
fsr-3729	289	16	rc	rc	PROPN
fsr-3729	289	17	en	en	PROPN
fsr-3729	289	18	t	t	PROPN
fsr-3729	289	19	l	l	PROPN
fsr-3729	289	20	ev	ev	PROPN
fsr-3729	289	21	el	el	PROPN
fsr-3729	289	22	.	.	PUNCT
fsr-3729	290	1	154	154	NUM
fsr-3729	290	2	financial	financial	ADJ
fsr-3729	290	3	services	service	NOUN
fsr-3729	290	4	review	review	NOUN
fsr-3729	290	5	,	,	PUNCT
fsr-3729	290	6	3(z	3(z	NUM
fsr-3729	290	7	)	)	PUNCT
fsr-3729	290	8	1994	1994	NUM
fsr-3729	290	9	the	the	DET
fsr-3729	290	10	estimated	estimate	VERB
fsr-3729	290	11	coefficients	coefficient	NOUN
fsr-3729	290	12	on	on	ADP
fsr-3729	290	13	size	size	NOUN
fsr-3729	290	14	,	,	PUNCT
fsr-3729	290	15	yrmat	yrmat	NOUN
fsr-3729	290	16	and	and	CCONJ
fsr-3729	290	17	tyld	tyld	NOUN
fsr-3729	290	18	have	have	VERB
fsr-3729	290	19	the	the	DET
fsr-3729	290	20	expected	expect	VERB
fsr-3729	290	21	sign	sign	NOUN
fsr-3729	290	22	and	and	CCONJ
fsr-3729	290	23	are	be	AUX
fsr-3729	290	24	significant	significant	ADJ
fsr-3729	290	25	.	.	PUNCT
fsr-3729	291	1	the	the	DET
fsr-3729	291	2	estimated	estimate	VERB
fsr-3729	291	3	coefficients	coefficient	NOUN
fsr-3729	291	4	on	on	ADP
fsr-3729	291	5	the	the	DET
fsr-3729	291	6	remaining	remain	VERB
fsr-3729	291	7	control	control	NOUN
fsr-3729	291	8	variables	variable	NOUN
fsr-3729	291	9	are	be	AUX
fsr-3729	291	10	not	not	PART
fsr-3729	291	11	significant	significant	ADJ
fsr-3729	291	12	.	.	PUNCT
fsr-3729	292	1	equation	equation	NOUN
fsr-3729	292	2	(	(	PUNCT
fsr-3729	292	3	2	2	X
fsr-3729	292	4	)	)	PUNCT
fsr-3729	292	5	tests	test	VERB
fsr-3729	292	6	whether	whether	SCONJ
fsr-3729	292	7	investors	investor	NOUN
fsr-3729	292	8	’	'	PUNCT
fsr-3729	292	9	perception	perception	NOUN
fsr-3729	292	10	of	of	ADP
fsr-3729	292	11	event	event	NOUN
fsr-3729	292	12	risk	risk	NOUN
fsr-3729	292	13	changes	change	NOUN
fsr-3729	292	14	after	after	ADP
fsr-3729	292	15	the	the	DET
fsr-3729	292	16	rjr	rjr	PROPN
fsr-3729	292	17	/	/	SYM
fsr-3729	292	18	nabisco	nabisco	PROPN
fsr-3729	292	19	takeover	takeover	PROPN
fsr-3729	292	20	.	.	PUNCT
fsr-3729	293	1	in	in	ADP
fsr-3729	293	2	addition	addition	NOUN
fsr-3729	293	3	,	,	PUNCT
fsr-3729	293	4	the	the	DET
fsr-3729	293	5	regression	regression	NOUN
fsr-3729	293	6	tests	test	VERB
fsr-3729	293	7	the	the	DET
fsr-3729	293	8	difference	difference	NOUN
fsr-3729	293	9	in	in	ADP
fsr-3729	293	10	the	the	DET
fsr-3729	293	11	value	value	NOUN
fsr-3729	293	12	of	of	ADP
fsr-3729	293	13	event	event	NOUN
fsr-3729	293	14	risk	risk	NOUN
fsr-3729	293	15	protection	protection	NOUN
fsr-3729	293	16	before	before	ADP
fsr-3729	293	17	and	and	CCONJ
fsr-3729	293	18	after	after	ADP
fsr-3729	293	19	the	the	DET
fsr-3729	293	20	takeover	takeover	NOUN
fsr-3729	293	21	.	.	PUNCT
fsr-3729	294	1	the	the	DET
fsr-3729	294	2	estimated	estimate	VERB
fsr-3729	294	3	coefficient	coefficient	NOUN
fsr-3729	294	4	on	on	ADP
fsr-3729	294	5	rjr	rjr	PROPN
fsr-3729	294	6	is	be	AUX
fsr-3729	294	7	positive	positive	ADJ
fsr-3729	294	8	and	and	CCONJ
fsr-3729	294	9	significant	significant	ADJ
fsr-3729	294	10	and	and	CCONJ
fsr-3729	294	11	indicates	indicate	VERB
fsr-3729	294	12	that	that	SCONJ
fsr-3729	294	13	bond	bond	NOUN
fsr-3729	294	14	prices	price	NOUN
fsr-3729	294	15	are	be	AUX
fsr-3729	294	16	negatively	negatively	ADV
fsr-3729	294	17	affected	affect	VERB
fsr-3729	294	18	by	by	ADP
fsr-3729	294	19	the	the	DET
fsr-3729	294	20	rjr	rjr	PROPN
fsr-3729	294	21	/	/	SYM
fsr-3729	294	22	nabisco	nabisco	PROPN
fsr-3729	294	23	takeover	takeover	PROPN
fsr-3729	294	24	.	.	PUNCT
fsr-3729	295	1	following	follow	VERB
fsr-3729	295	2	the	the	DET
fsr-3729	295	3	takeover	takeover	NOUN
fsr-3729	295	4	,	,	PUNCT
fsr-3729	295	5	new	new	ADJ
fsr-3729	295	6	bond	bond	NOUN
fsr-3729	295	7	issues	issue	NOUN
fsr-3729	295	8	sold	sell	VERB
fsr-3729	295	9	at	at	ADP
fsr-3729	295	10	yields	yield	NOUN
fsr-3729	295	11	26	26	NUM
fsr-3729	295	12	basis	basis	NOUN
fsr-3729	295	13	points	point	NOUN
fsr-3729	295	14	more	more	ADJ
fsr-3729	295	15	than	than	ADP
fsr-3729	295	16	similar	similar	ADJ
fsr-3729	295	17	bonds	bond	NOUN
fsr-3729	295	18	issued	issue	VERB
fsr-3729	295	19	prior	prior	ADV
fsr-3729	295	20	to	to	ADP
fsr-3729	295	21	the	the	DET
fsr-3729	295	22	takeover	takeover	NOUN
fsr-3729	295	23	.	.	PUNCT
fsr-3729	296	1	this	this	PRON
fsr-3729	296	2	suggests	suggest	VERB
fsr-3729	296	3	that	that	SCONJ
fsr-3729	296	4	the	the	DET
fsr-3729	296	5	rjr	rjr	PROPN
fsr-3729	296	6	/	/	SYM
fsr-3729	296	7	nabisco	nabisco	PROPN
fsr-3729	296	8	takeover	takeover	PROPN
fsr-3729	296	9	caused	cause	VERB
fsr-3729	296	10	a	a	DET
fsr-3729	296	11	shift	shift	NOUN
fsr-3729	296	12	in	in	ADP
fsr-3729	296	13	investor	investor	NOUN
fsr-3729	296	14	perceptions	perception	NOUN
fsr-3729	296	15	of	of	ADP
fsr-3729	296	16	event	event	NOUN
fsr-3729	296	17	risk	risk	NOUN
fsr-3729	296	18	.	.	PUNCT
fsr-3729	297	1	more	more	ADJ
fsr-3729	297	2	than	than	ADP
fsr-3729	297	3	likely	likely	ADJ
fsr-3729	297	4	,	,	PUNCT
fsr-3729	297	5	this	this	PRON
fsr-3729	297	6	occurred	occur	VERB
fsr-3729	297	7	because	because	SCONJ
fsr-3729	297	8	investors	investor	NOUN
fsr-3729	297	9	became	become	VERB
fsr-3729	297	10	more	more	ADV
fsr-3729	297	11	aware	aware	ADJ
fsr-3729	297	12	of	of	ADP
fsr-3729	297	13	the	the	DET
fsr-3729	297	14	magnitude	magnitude	NOUN
fsr-3729	297	15	of	of	ADP
fsr-3729	297	16	losses	loss	NOUN
fsr-3729	297	17	that	that	PRON
fsr-3729	297	18	bondholders	bondholder	NOUN
fsr-3729	297	19	can	can	AUX
fsr-3729	297	20	suffer	suffer	VERB
fsr-3729	297	21	because	because	SCONJ
fsr-3729	297	22	of	of	ADP
fsr-3729	297	23	event	event	NOUN
fsr-3729	297	24	risk	risk	NOUN
fsr-3729	297	25	.	.	PUNCT
fsr-3729	298	1	the	the	DET
fsr-3729	298	2	variables	variable	NOUN
fsr-3729	298	3	reset	reset	VERB
fsr-3729	298	4	and	and	CCONJ
fsr-3729	298	5	put	put	VERB
fsr-3729	298	6	examine	examine	VERB
fsr-3729	298	7	the	the	DET
fsr-3729	298	8	event	event	NOUN
fsr-3729	298	9	risk	risk	NOUN
fsr-3729	298	10	protection	protection	NOUN
fsr-3729	298	11	provided	provide	VERB
fsr-3729	298	12	by	by	ADP
fsr-3729	298	13	the	the	DET
fsr-3729	298	14	two	two	NUM
fsr-3729	298	15	major	major	ADJ
fsr-3729	298	16	types	type	NOUN
fsr-3729	298	17	of	of	ADP
fsr-3729	298	18	event	event	NOUN
fsr-3729	298	19	risk	risk	NOUN
fsr-3729	298	20	covenants	covenant	NOUN
fsr-3729	298	21	.	.	PUNCT
fsr-3729	299	1	before	before	ADP
fsr-3729	299	2	the	the	DET
fsr-3729	299	3	rjr	rjr	PROPN
fsr-3729	299	4	takeover	takeover	NOUN
fsr-3729	299	5	,	,	PUNCT
fsr-3729	299	6	bonds	bond	NOUN
fsr-3729	299	7	with	with	ADP
fsr-3729	299	8	put	put	ADJ
fsr-3729	299	9	provisions	provision	NOUN
fsr-3729	299	10	(	(	PUNCT
fsr-3729	299	11	put	put	NOUN
fsr-3729	299	12	)	)	PUNCT
fsr-3729	299	13	had	have	VERB
fsr-3729	299	14	yields	yield	NOUN
fsr-3729	299	15	of	of	ADP
fsr-3729	299	16	37	37	NUM
fsr-3729	299	17	basis	basis	NOUN
fsr-3729	299	18	points	point	NOUN
fsr-3729	299	19	more	more	ADJ
fsr-3729	299	20	than	than	ADP
fsr-3729	299	21	similar	similar	ADJ
fsr-3729	299	22	bonds	bond	NOUN
fsr-3729	299	23	without	without	ADP
fsr-3729	299	24	event	event	NOUN
fsr-3729	299	25	risk	risk	NOUN
fsr-3729	299	26	protection	protection	NOUN
fsr-3729	299	27	.	.	PUNCT
fsr-3729	300	1	the	the	DET
fsr-3729	300	2	positive	positive	ADJ
fsr-3729	300	3	and	and	CCONJ
fsr-3729	300	4	significant	significant	ADJ
fsr-3729	300	5	coefficient	coefficient	NOUN
fsr-3729	300	6	on	on	ADP
fsr-3729	300	7	put	put	NOUN
fsr-3729	300	8	suggests	suggest	VERB
fsr-3729	300	9	that	that	SCONJ
fsr-3729	300	10	the	the	DET
fsr-3729	300	11	presence	presence	NOUN
fsr-3729	300	12	of	of	ADP
fsr-3729	300	13	a	a	DET
fsr-3729	300	14	put	put	NOUN
fsr-3729	300	15	provision	provision	NOUN
fsr-3729	300	16	signaled	signal	VERB
fsr-3729	300	17	that	that	SCONJ
fsr-3729	300	18	these	these	DET
fsr-3729	300	19	bonds	bond	NOUN
fsr-3729	300	20	had	have	VERB
fsr-3729	300	21	higher	high	ADJ
fsr-3729	300	22	expected	expect	VERB
fsr-3729	300	23	event	event	NOUN
fsr-3729	300	24	risk	risk	NOUN
fsr-3729	300	25	and/or	and/or	CCONJ
fsr-3729	300	26	that	that	SCONJ
fsr-3729	300	27	these	these	DET
fsr-3729	300	28	poison	poison	NOUN
fsr-3729	300	29	puts	put	VERB
fsr-3729	300	30	provided	provide	VERB
fsr-3729	300	31	bondholders	bondholder	NOUN
fsr-3729	300	32	with	with	ADP
fsr-3729	300	33	inadequate	inadequate	ADJ
fsr-3729	300	34	event	event	NOUN
fsr-3729	300	35	risk	risk	NOUN
fsr-3729	300	36	protection	protection	NOUN
fsr-3729	300	37	.	.	PUNCT
fsr-3729	301	1	we	we	PRON
fsr-3729	301	2	know	know	VERB
fsr-3729	301	3	from	from	ADP
fsr-3729	301	4	table	table	NOUN
fsr-3729	301	5	3	3	NUM
fsr-3729	301	6	,	,	PUNCT
fsr-3729	301	7	however	however	ADV
fsr-3729	301	8	,	,	PUNCT
fsr-3729	301	9	that	that	SCONJ
fsr-3729	301	10	all	all	DET
fsr-3729	301	11	bonds	bond	NOUN
fsr-3729	301	12	in	in	ADP
fsr-3729	301	13	the	the	DET
fsr-3729	301	14	sample	sample	NOUN
fsr-3729	301	15	during	during	ADP
fsr-3729	301	16	this	this	DET
fsr-3729	301	17	period	period	NOUN
fsr-3729	301	18	were	be	AUX
fsr-3729	301	19	rated	rate	VERB
fsr-3729	301	20	e4	e4	PROPN
fsr-3729	301	21	and	and	CCONJ
fsr-3729	301	22	e5	e5	PROPN
fsr-3729	301	23	and	and	CCONJ
fsr-3729	301	24	,	,	PUNCT
fsr-3729	301	25	thus	thus	ADV
fsr-3729	301	26	,	,	PUNCT
fsr-3729	301	27	had	have	VERB
fsr-3729	301	28	low	low	ADJ
fsr-3729	301	29	levels	level	NOUN
fsr-3729	301	30	of	of	ADP
fsr-3729	301	31	event	event	NOUN
fsr-3729	301	32	risk	risk	NOUN
fsr-3729	301	33	protection	protection	NOUN
fsr-3729	301	34	.	.	PUNCT
fsr-3729	302	1	after	after	ADP
fsr-3729	302	2	the	the	DET
fsr-3729	302	3	rjr	rjr	PROPN
fsr-3729	302	4	/	/	SYM
fsr-3729	302	5	nabisco	nabisco	PROPN
fsr-3729	302	6	takeover	takeover	PROPN
fsr-3729	302	7	,	,	PUNCT
fsr-3729	302	8	bonds	bond	NOUN
fsr-3729	302	9	with	with	ADP
fsr-3729	302	10	reset	reset	ADJ
fsr-3729	302	11	provisions	provision	NOUN
fsr-3729	302	12	(	(	PUNCT
fsr-3729	302	13	reset	reset	NOUN
fsr-3729	302	14	)	)	PUNCT
fsr-3729	302	15	had	have	VERB
fsr-3729	302	16	yields	yield	NOUN
fsr-3729	302	17	of	of	ADP
fsr-3729	302	18	35	35	NUM
fsr-3729	302	19	basis	basis	NOUN
fsr-3729	302	20	points	point	NOUN
fsr-3729	302	21	less	less	ADJ
fsr-3729	302	22	than	than	ADP
fsr-3729	302	23	similar	similar	ADJ
fsr-3729	302	24	bonds	bond	NOUN
fsr-3729	302	25	without	without	ADP
fsr-3729	302	26	event	event	NOUN
fsr-3729	302	27	risk	risk	NOUN
fsr-3729	302	28	protection	protection	NOUN
fsr-3729	302	29	.	.	PUNCT
fsr-3729	303	1	these	these	DET
fsr-3729	303	2	bonds	bond	NOUN
fsr-3729	303	3	were	be	AUX
fsr-3729	303	4	highly	highly	ADV
fsr-3729	303	5	rated	rate	VERB
fsr-3729	303	6	,	,	PUNCT
fsr-3729	303	7	the	the	DET
fsr-3729	303	8	majority	majority	NOUN
fsr-3729	303	9	of	of	ADP
fsr-3729	303	10	which	which	PRON
fsr-3729	303	11	were	be	AUX
fsr-3729	303	12	rated	rate	VERB
fsr-3729	303	13	as	as	ADP
fsr-3729	303	14	el	el	PROPN
fsr-3729	303	15	,	,	PUNCT
fsr-3729	303	16	the	the	DET
fsr-3729	303	17	highest	high	ADJ
fsr-3729	303	18	level	level	NOUN
fsr-3729	303	19	of	of	ADP
fsr-3729	303	20	event	event	NOUN
fsr-3729	303	21	risk	risk	NOUN
fsr-3729	303	22	protection	protection	NOUN
fsr-3729	303	23	available	available	ADJ
fsr-3729	303	24	.	.	PUNCT
fsr-3729	304	1	for	for	ADP
fsr-3729	304	2	poison	poison	NOUN
fsr-3729	304	3	put	put	VERB
fsr-3729	304	4	bonds	bond	NOUN
fsr-3729	304	5	sold	sell	VERB
fsr-3729	304	6	after	after	ADP
fsr-3729	304	7	the	the	DET
fsr-3729	304	8	rjr	rjr	PROPN
fsr-3729	304	9	/	/	SYM
fsr-3729	304	10	nabisco	nabisco	PROPN
fsr-3729	304	11	takeover	takeover	PROPN
fsr-3729	304	12	(	(	PUNCT
fsr-3729	304	13	put*rjr	put*rjr	NOUN
fsr-3729	304	14	)	)	PUNCT
fsr-3729	304	15	,	,	PUNCT
fsr-3729	304	16	the	the	DET
fsr-3729	304	17	coefficient	coefficient	NOUN
fsr-3729	304	18	is	be	AUX
fsr-3729	304	19	negative	negative	ADJ
fsr-3729	304	20	and	and	CCONJ
fsr-3729	304	21	significant	significant	ADJ
fsr-3729	304	22	.	.	PUNCT
fsr-3729	305	1	these	these	DET
fsr-3729	305	2	bonds	bond	NOUN
fsr-3729	305	3	sold	sell	VERB
fsr-3729	305	4	for	for	ADP
fsr-3729	305	5	only	only	ADV
fsr-3729	305	6	one	one	NUM
fsr-3729	305	7	basis	basis	NOUN
fsr-3729	305	8	point	point	NOUN
fsr-3729	305	9	(	(	PUNCT
fsr-3729	305	10	pt	pt	NOUN
fsr-3729	305	11	,	,	PUNCT
fsr-3729	305	12	+	+	NOUN
fsr-3729	305	13	13t2	13t2	NUM
fsr-3729	305	14	)	)	PUNCT
fsr-3729	305	15	less	less	ADJ
fsr-3729	305	16	than	than	ADP
fsr-3729	305	17	similar	similar	ADJ
fsr-3729	305	18	bonds	bond	NOUN
fsr-3729	305	19	without	without	ADP
fsr-3729	305	20	event	event	NOUN
fsr-3729	305	21	risk	risk	NOUN
fsr-3729	305	22	protection	protection	NOUN
fsr-3729	305	23	.	.	PUNCT
fsr-3729	306	1	this	this	PRON
fsr-3729	306	2	reflects	reflect	VERB
fsr-3729	306	3	the	the	DET
fsr-3729	306	4	changing	change	VERB
fsr-3729	306	5	composition	composition	NOUN
fsr-3729	306	6	of	of	ADP
fsr-3729	306	7	puttable	puttable	ADJ
fsr-3729	306	8	bonds	bond	NOUN
fsr-3729	306	9	following	follow	VERB
fsr-3729	306	10	the	the	DET
fsr-3729	306	11	rjr	rjr	PROPN
fsr-3729	306	12	/	/	SYM
fsr-3729	306	13	nabisco	nabisco	PROPN
fsr-3729	306	14	takeover	takeover	PROPN
fsr-3729	306	15	.	.	PUNCT
fsr-3729	307	1	after	after	ADP
fsr-3729	307	2	the	the	DET
fsr-3729	307	3	takeover	takeover	NOUN
fsr-3729	307	4	,	,	PUNCT
fsr-3729	307	5	stronger	strong	ADJ
fsr-3729	307	6	poison	poison	NOUN
fsr-3729	307	7	put	put	VERB
fsr-3729	307	8	provisions	provision	NOUN
fsr-3729	307	9	were	be	AUX
fsr-3729	307	10	used	use	VERB
fsr-3729	307	11	.	.	PUNCT
fsr-3729	308	1	equation	equation	NOUN
fsr-3729	308	2	(	(	PUNCT
fsr-3729	308	3	3	3	X
fsr-3729	308	4	)	)	PUNCT
fsr-3729	308	5	examines	examine	VERB
fsr-3729	308	6	how	how	SCONJ
fsr-3729	308	7	bond	bond	NOUN
fsr-3729	308	8	yields	yield	VERB
fsr-3729	308	9	change	change	VERB
fsr-3729	308	10	with	with	ADP
fsr-3729	308	11	event	event	NOUN
fsr-3729	308	12	risk	risk	NOUN
fsr-3729	308	13	quality	quality	NOUN
fsr-3729	308	14	rankings	ranking	NOUN
fsr-3729	308	15	.	.	PUNCT
fsr-3729	309	1	the	the	DET
fsr-3729	309	2	findings	finding	NOUN
fsr-3729	309	3	indicate	indicate	VERB
fsr-3729	309	4	an	an	DET
fsr-3729	309	5	inverse	inverse	NOUN
fsr-3729	309	6	relationship	relationship	NOUN
fsr-3729	309	7	;	;	PUNCT
fsr-3729	309	8	that	that	ADV
fsr-3729	309	9	is	is	ADV
fsr-3729	309	10	,	,	PUNCT
fsr-3729	309	11	as	as	SCONJ
fsr-3729	309	12	event	event	NOUN
fsr-3729	309	13	risk	risk	NOUN
fsr-3729	309	14	quality	quality	NOUN
fsr-3729	309	15	declines	decline	VERB
fsr-3729	309	16	bond	bond	NOUN
fsr-3729	309	17	yields	yield	NOUN
fsr-3729	309	18	increase	increase	VERB
fsr-3729	309	19	monotonically	monotonically	ADV
fsr-3729	309	20	.	.	PUNCT
fsr-3729	310	1	reset	reset	ADJ
fsr-3729	310	2	bonds	bond	NOUN
fsr-3729	310	3	,	,	PUNCT
fsr-3729	310	4	which	which	PRON
fsr-3729	310	5	are	be	AUX
fsr-3729	310	6	all	all	ADV
fsr-3729	310	7	highly	highly	ADV
fsr-3729	310	8	ranked	rank	VERB
fsr-3729	310	9	,	,	PUNCT
fsr-3729	310	10	sell	sell	VERB
fsr-3729	310	11	for	for	ADP
fsr-3729	310	12	36	36	NUM
fsr-3729	310	13	basis	basis	NOUN
fsr-3729	310	14	points	point	NOUN
fsr-3729	310	15	less	less	ADJ
fsr-3729	310	16	than	than	ADP
fsr-3729	310	17	similar	similar	ADJ
fsr-3729	310	18	bonds	bond	NOUN
fsr-3729	310	19	without	without	ADP
fsr-3729	310	20	event	event	NOUN
fsr-3729	310	21	risk	risk	NOUN
fsr-3729	310	22	protection	protection	NOUN
fsr-3729	310	23	.	.	PUNCT
fsr-3729	311	1	poison	poison	NOUN
fsr-3729	311	2	put	put	VERB
fsr-3729	311	3	bonds	bond	NOUN
fsr-3729	311	4	with	with	ADP
fsr-3729	311	5	medium	medium	ADJ
fsr-3729	311	6	event	event	NOUN
fsr-3729	311	7	risk	risk	NOUN
fsr-3729	311	8	protection	protection	NOUN
fsr-3729	311	9	(	(	PUNCT
fsr-3729	311	10	med	med	ADJ
fsr-3729	311	11	)	)	PUNCT
fsr-3729	311	12	sell	sell	VERB
fsr-3729	311	13	at	at	ADP
fsr-3729	311	14	yields	yield	NOUN
fsr-3729	311	15	which	which	PRON
fsr-3729	311	16	are	be	AUX
fsr-3729	311	17	not	not	PART
fsr-3729	311	18	significantly	significantly	ADV
fsr-3729	311	19	different	different	ADJ
fsr-3729	311	20	from	from	ADP
fsr-3729	311	21	similar	similar	ADJ
fsr-3729	311	22	bonds	bond	NOUN
fsr-3729	311	23	without	without	ADP
fsr-3729	311	24	event	event	NOUN
fsr-3729	311	25	risk	risk	NOUN
fsr-3729	311	26	protection	protection	NOUN
fsr-3729	311	27	.	.	PUNCT
fsr-3729	312	1	poison	poison	NOUN
fsr-3729	312	2	put	put	VERB
fsr-3729	312	3	bonds	bond	NOUN
fsr-3729	312	4	with	with	ADP
fsr-3729	312	5	low	low	ADJ
fsr-3729	312	6	event	event	NOUN
fsr-3729	312	7	risk	risk	NOUN
fsr-3729	312	8	protection	protection	NOUN
fsr-3729	312	9	(	(	PUNCT
fsr-3729	312	10	low	low	ADJ
fsr-3729	312	11	)	)	PUNCT
fsr-3729	312	12	,	,	PUNCT
fsr-3729	312	13	have	have	VERB
fsr-3729	312	14	yields	yield	NOUN
fsr-3729	312	15	of	of	ADP
fsr-3729	312	16	40	40	NUM
fsr-3729	312	17	basis	basis	NOUN
fsr-3729	312	18	points	point	NOUN
fsr-3729	312	19	more	more	ADJ
fsr-3729	312	20	than	than	ADP
fsr-3729	312	21	similar	similar	ADJ
fsr-3729	312	22	bonds	bond	NOUN
fsr-3729	312	23	without	without	ADP
fsr-3729	312	24	event	event	NOUN
fsr-3729	312	25	risk	risk	NOUN
fsr-3729	312	26	protection	protection	NOUN
fsr-3729	312	27	,	,	PUNCT
fsr-3729	312	28	over	over	ADP
fsr-3729	312	29	the	the	DET
fsr-3729	312	30	sample	sample	NOUN
fsr-3729	312	31	period	period	NOUN
fsr-3729	312	32	;	;	PUNCT
fsr-3729	312	33	the	the	DET
fsr-3729	312	34	cross	cross	NOUN
fsr-3729	312	35	product	product	NOUN
fsr-3729	312	36	variable	variable	ADJ
fsr-3729	312	37	low*rjr	low*rjr	NOUN
fsr-3729	312	38	is	be	AUX
fsr-3729	312	39	not	not	PART
fsr-3729	312	40	statistically	statistically	ADV
fsr-3729	312	41	significant	significant	ADJ
fsr-3729	312	42	.	.	PUNCT
fsr-3729	313	1	equation	equation	NOUN
fsr-3729	313	2	(	(	PUNCT
fsr-3729	313	3	4	4	X
fsr-3729	313	4	)	)	PUNCT
fsr-3729	313	5	estimates	estimate	VERB
fsr-3729	313	6	the	the	DET
fsr-3729	313	7	value	value	NOUN
fsr-3729	313	8	of	of	ADP
fsr-3729	313	9	reset	reset	ADJ
fsr-3729	313	10	type	type	NOUN
fsr-3729	313	11	covenants	covenant	NOUN
fsr-3729	313	12	for	for	ADP
fsr-3729	313	13	bonds	bond	NOUN
fsr-3729	313	14	with	with	ADP
fsr-3729	313	15	different	different	ADJ
fsr-3729	313	16	credit	credit	NOUN
fsr-3729	313	17	ratings	rating	NOUN
fsr-3729	313	18	.	.	PUNCT
fsr-3729	314	1	the	the	DET
fsr-3729	314	2	coefficients	coefficient	NOUN
fsr-3729	314	3	on	on	ADP
fsr-3729	314	4	the	the	DET
fsr-3729	314	5	cross	cross	NOUN
fsr-3729	314	6	product	product	NOUN
fsr-3729	314	7	variables	variable	NOUN
fsr-3729	314	8	tend	tend	VERB
fsr-3729	314	9	to	to	PART
fsr-3729	314	10	decrease	decrease	VERB
fsr-3729	314	11	as	as	SCONJ
fsr-3729	314	12	the	the	DET
fsr-3729	314	13	credit	credit	NOUN
fsr-3729	314	14	rating	rating	NOUN
fsr-3729	314	15	of	of	ADP
fsr-3729	314	16	the	the	DET
fsr-3729	314	17	bonds	bond	NOUN
fsr-3729	314	18	decline	decline	VERB
fsr-3729	314	19	.	.	PUNCT
fsr-3729	315	1	however	however	ADV
fsr-3729	315	2	,	,	PUNCT
fsr-3729	315	3	only	only	ADV
fsr-3729	315	4	the	the	DET
fsr-3729	315	5	cross	cross	NOUN
fsr-3729	315	6	-	-	NOUN
fsr-3729	315	7	product	product	NOUN
fsr-3729	315	8	for	for	ADP
fsr-3729	315	9	bonds	bond	NOUN
fsr-3729	315	10	with	with	ADP
fsr-3729	315	11	reset	reset	ADJ
fsr-3729	315	12	type	type	NOUN
fsr-3729	315	13	event	event	NOUN
fsr-3729	315	14	risk	risk	NOUN
fsr-3729	315	15	protection	protection	NOUN
fsr-3729	315	16	and	and	CCONJ
fsr-3729	315	17	low	low	ADJ
fsr-3729	315	18	credit	credit	NOUN
fsr-3729	315	19	quality	quality	NOUN
fsr-3729	315	20	(	(	PUNCT
fsr-3729	315	21	reset*bb	reset*bb	NOUN
fsr-3729	315	22	)	)	PUNCT
fsr-3729	315	23	is	be	AUX
fsr-3729	315	24	statistically	statistically	ADV
fsr-3729	315	25	significant	significant	ADJ
fsr-3729	315	26	.	.	PUNCT
fsr-3729	316	1	this	this	PRON
fsr-3729	316	2	suggests	suggest	VERB
fsr-3729	316	3	that	that	SCONJ
fsr-3729	316	4	the	the	DET
fsr-3729	316	5	value	value	NOUN
fsr-3729	316	6	of	of	ADP
fsr-3729	316	7	event	event	NOUN
fsr-3729	316	8	risk	risk	NOUN
fsr-3729	316	9	protection	protection	NOUN
fsr-3729	316	10	is	be	AUX
fsr-3729	316	11	greater	great	ADJ
fsr-3729	316	12	for	for	ADP
fsr-3729	316	13	bonds	bond	NOUN
fsr-3729	316	14	with	with	ADP
fsr-3729	316	15	lower	low	ADJ
fsr-3729	316	16	credit	credit	NOUN
fsr-3729	316	17	ratings	rating	NOUN
fsr-3729	316	18	.	.	PUNCT
fsr-3729	317	1	viii	viii	PROPN
fsr-3729	317	2	.	.	PUNCT
fsr-3729	318	1	summary	summary	NOUN
fsr-3729	318	2	this	this	DET
fsr-3729	318	3	paper	paper	NOUN
fsr-3729	318	4	examines	examine	VERB
fsr-3729	318	5	the	the	DET
fsr-3729	318	6	valuation	valuation	NOUN
fsr-3729	318	7	of	of	ADP
fsr-3729	318	8	the	the	DET
fsr-3729	318	9	two	two	NUM
fsr-3729	318	10	major	major	ADJ
fsr-3729	318	11	types	type	NOUN
fsr-3729	318	12	of	of	ADP
fsr-3729	318	13	event	event	NOUN
fsr-3729	318	14	risk	risk	NOUN
fsr-3729	318	15	indenture	indenture	NOUN
fsr-3729	318	16	provisions	provision	NOUN
fsr-3729	318	17	on	on	ADP
fsr-3729	318	18	corporate	corporate	ADJ
fsr-3729	318	19	debt	debt	NOUN
fsr-3729	318	20	-	-	PUNCT
fsr-3729	318	21	poison	poison	NOUN
fsr-3729	318	22	puts	put	NOUN
fsr-3729	318	23	and	and	CCONJ
fsr-3729	318	24	coupon	coupon	NOUN
fsr-3729	318	25	resets	reset	NOUN
fsr-3729	318	26	.	.	PUNCT
fsr-3729	319	1	overall	overall	ADV
fsr-3729	319	2	,	,	PUNCT
fsr-3729	319	3	we	we	PRON
fsr-3729	319	4	find	find	VERB
fsr-3729	319	5	that	that	SCONJ
fsr-3729	319	6	investors	investor	NOUN
fsr-3729	319	7	place	place	VERB
fsr-3729	319	8	a	a	DET
fsr-3729	319	9	positive	positive	ADJ
fsr-3729	319	10	value	value	NOUN
fsr-3729	319	11	on	on	ADP
fsr-3729	319	12	coupon	coupon	NOUN
fsr-3729	319	13	resets	reset	NOUN
fsr-3729	319	14	-	-	PUNCT
fsr-3729	319	15	they	they	PRON
fsr-3729	319	16	reduce	reduce	VERB
fsr-3729	319	17	yields	yield	NOUN
fsr-3729	319	18	on	on	ADP
fsr-3729	319	19	bonds	bond	NOUN
fsr-3729	319	20	by	by	ADP
fsr-3729	319	21	35	35	NUM
fsr-3729	319	22	basis	basis	NOUN
fsr-3729	319	23	points	point	NOUN
fsr-3729	319	24	-	-	PUNCT
fsr-3729	319	25	and	and	CCONJ
fsr-3729	319	26	place	place	NOUN
fsr-3729	319	27	coupon	coupon	NOUN
fsr-3729	319	28	resets	reset	NOUN
fsr-3729	319	29	versus	versus	ADP
fsr-3729	319	30	poison	poison	NOUN
fsr-3729	319	31	puts	put	VERB
fsr-3729	319	32	155	155	NUM
fsr-3729	319	33	virtually	virtually	ADV
fsr-3729	319	34	no	no	PRON
fsr-3729	319	35	value	value	NOUN
fsr-3729	319	36	on	on	ADP
fsr-3729	319	37	poison	poison	NOUN
fsr-3729	319	38	puts	put	NOUN
fsr-3729	319	39	.	.	PUNCT
fsr-3729	320	1	we	we	PRON
fsr-3729	320	2	also	also	ADV
fsr-3729	320	3	find	find	VERB
fsr-3729	320	4	that	that	SCONJ
fsr-3729	320	5	the	the	DET
fsr-3729	320	6	rjr	rjr	PROPN
fsr-3729	320	7	/	/	SYM
fsr-3729	320	8	nabisco	nabisco	PROPN
fsr-3729	320	9	takeover	takeover	PROPN
fsr-3729	320	10	was	be	AUX
fsr-3729	320	11	a	a	DET
fsr-3729	320	12	watershed	watershed	ADJ
fsr-3729	320	13	event	event	NOUN
fsr-3729	320	14	with	with	ADP
fsr-3729	320	15	respect	respect	NOUN
fsr-3729	320	16	to	to	ADP
fsr-3729	320	17	the	the	DET
fsr-3729	320	18	design	design	NOUN
fsr-3729	320	19	,	,	PUNCT
fsr-3729	320	20	the	the	DET
fsr-3729	320	21	pricing	pricing	NOUN
fsr-3729	320	22	,	,	PUNCT
fsr-3729	320	23	and	and	CCONJ
fsr-3729	320	24	the	the	DET
fsr-3729	320	25	frequency	frequency	NOUN
fsr-3729	320	26	of	of	ADP
fsr-3729	320	27	event	event	NOUN
fsr-3729	320	28	risk	risk	NOUN
fsr-3729	320	29	protection	protection	NOUN
fsr-3729	320	30	in	in	ADP
fsr-3729	320	31	corporate	corporate	ADJ
fsr-3729	320	32	debt	debt	NOUN
fsr-3729	320	33	.	.	PUNCT
fsr-3729	321	1	more	more	ADV
fsr-3729	321	2	specifically	specifically	ADV
fsr-3729	321	3	,	,	PUNCT
fsr-3729	321	4	before	before	ADP
fsr-3729	321	5	the	the	DET
fsr-3729	321	6	rjr	rjr	PROPN
fsr-3729	321	7	/	/	SYM
fsr-3729	321	8	nabisco	nabisco	PROPN
fsr-3729	321	9	takeover	takeover	PROPN
fsr-3729	321	10	,	,	PUNCT
fsr-3729	321	11	bonds	bond	NOUN
fsr-3729	321	12	with	with	ADP
fsr-3729	321	13	poison	poison	NOUN
fsr-3729	321	14	put	put	VERB
fsr-3729	321	15	provisions	provision	NOUN
fsr-3729	321	16	had	have	VERB
fsr-3729	321	17	low	low	ADJ
fsr-3729	321	18	event	event	NOUN
fsr-3729	321	19	risk	risk	NOUN
fsr-3729	321	20	protection	protection	NOUN
fsr-3729	321	21	,	,	PUNCT
fsr-3729	321	22	and	and	CCONJ
fsr-3729	321	23	these	these	DET
fsr-3729	321	24	bonds	bond	NOUN
fsr-3729	321	25	sold	sell	VERB
fsr-3729	321	26	for	for	ADP
fsr-3729	321	27	penalty	penalty	NOUN
fsr-3729	321	28	yields	yield	NOUN
fsr-3729	321	29	compared	compare	VERB
fsr-3729	321	30	to	to	ADP
fsr-3729	321	31	similar	similar	ADJ
fsr-3729	321	32	bonds	bond	NOUN
fsr-3729	321	33	without	without	ADP
fsr-3729	321	34	event	event	NOUN
fsr-3729	321	35	risk	risk	NOUN
fsr-3729	321	36	protection	protection	NOUN
fsr-3729	321	37	.	.	PUNCT
fsr-3729	322	1	after	after	ADP
fsr-3729	322	2	the	the	DET
fsr-3729	322	3	takeover	takeover	NOUN
fsr-3729	322	4	,	,	PUNCT
fsr-3729	322	5	bonds	bond	NOUN
fsr-3729	322	6	had	have	VERB
fsr-3729	322	7	stronger	strong	ADJ
fsr-3729	322	8	event	event	NOUN
fsr-3729	322	9	risk	risk	NOUN
fsr-3729	322	10	protection	protection	NOUN
fsr-3729	322	11	,	,	PUNCT
fsr-3729	322	12	and	and	CCONJ
fsr-3729	322	13	bonds	bond	NOUN
fsr-3729	322	14	with	with	ADP
fsr-3729	322	15	put	put	ADJ
fsr-3729	322	16	provisions	provision	NOUN
fsr-3729	322	17	sold	sell	VERB
fsr-3729	322	18	for	for	ADP
fsr-3729	322	19	about	about	ADV
fsr-3729	322	20	the	the	DET
fsr-3729	322	21	same	same	ADJ
fsr-3729	322	22	yields	yield	NOUN
fsr-3729	322	23	as	as	ADP
fsr-3729	322	24	bonds	bond	NOUN
fsr-3729	322	25	without	without	ADP
fsr-3729	322	26	protection	protection	NOUN
fsr-3729	322	27	.	.	PUNCT
fsr-3729	323	1	bonds	bond	NOUN
fsr-3729	323	2	with	with	ADP
fsr-3729	323	3	the	the	DET
fsr-3729	323	4	more	more	ADV
fsr-3729	323	5	recently	recently	ADV
fsr-3729	323	6	developed	develop	VERB
fsr-3729	323	7	coupon	coupon	NOUN
fsr-3729	323	8	reset	reset	ADJ
fsr-3729	323	9	provisions	provision	NOUN
fsr-3729	323	10	sell	sell	VERB
fsr-3729	323	11	for	for	ADP
fsr-3729	323	12	less	less	ADJ
fsr-3729	323	13	than	than	ADP
fsr-3729	323	14	unprotected	unprotected	ADJ
fsr-3729	323	15	bonds	bond	NOUN
fsr-3729	323	16	.	.	PUNCT
fsr-3729	324	1	in	in	ADP
fsr-3729	324	2	addition	addition	NOUN
fsr-3729	324	3	,	,	PUNCT
fsr-3729	324	4	we	we	PRON
fsr-3729	324	5	find	find	VERB
fsr-3729	324	6	that	that	SCONJ
fsr-3729	324	7	the	the	DET
fsr-3729	324	8	quality	quality	NOUN
fsr-3729	324	9	of	of	ADP
fsr-3729	324	10	the	the	DET
fsr-3729	324	11	event	event	NOUN
fsr-3729	324	12	risk	risk	NOUN
fsr-3729	324	13	protection	protection	NOUN
fsr-3729	324	14	,	,	PUNCT
fsr-3729	324	15	as	as	SCONJ
fsr-3729	324	16	measured	measure	VERB
fsr-3729	324	17	by	by	ADP
fsr-3729	324	18	event	event	NOUN
fsr-3729	324	19	risk	risk	NOUN
fsr-3729	324	20	rankings	ranking	NOUN
fsr-3729	324	21	,	,	PUNCT
fsr-3729	324	22	significantly	significantly	ADV
fsr-3729	324	23	affects	affect	VERB
fsr-3729	324	24	the	the	DET
fsr-3729	324	25	yield	yield	NOUN
fsr-3729	324	26	on	on	ADP
fsr-3729	324	27	new	new	ADJ
fsr-3729	324	28	bonds	bond	NOUN
fsr-3729	324	29	.	.	PUNCT
fsr-3729	325	1	bonds	bond	NOUN
fsr-3729	325	2	with	with	ADP
fsr-3729	325	3	high	high	ADJ
fsr-3729	325	4	event	event	NOUN
fsr-3729	325	5	risk	risk	NOUN
fsr-3729	325	6	rankings	ranking	NOUN
fsr-3729	325	7	sell	sell	VERB
fsr-3729	325	8	at	at	ADP
fsr-3729	325	9	lower	low	ADJ
fsr-3729	325	10	yields	yield	NOUN
fsr-3729	325	11	than	than	ADP
fsr-3729	325	12	similar	similar	ADJ
fsr-3729	325	13	bonds	bond	NOUN
fsr-3729	325	14	without	without	ADP
fsr-3729	325	15	event	event	NOUN
fsr-3729	325	16	risk	risk	NOUN
fsr-3729	325	17	protection	protection	NOUN
fsr-3729	325	18	,	,	PUNCT
fsr-3729	325	19	bonds	bond	NOUN
fsr-3729	325	20	with	with	ADP
fsr-3729	325	21	medium	medium	ADJ
fsr-3729	325	22	event	event	NOUN
fsr-3729	325	23	risk	risk	NOUN
fsr-3729	325	24	rankings	ranking	NOUN
fsr-3729	325	25	do	do	AUX
fsr-3729	325	26	not	not	PART
fsr-3729	325	27	have	have	VERB
fsr-3729	325	28	their	their	PRON
fsr-3729	325	29	yields	yield	NOUN
fsr-3729	325	30	lowered	lower	VERB
fsr-3729	325	31	,	,	PUNCT
fsr-3729	325	32	and	and	CCONJ
fsr-3729	325	33	bonds	bond	NOUN
fsr-3729	325	34	with	with	ADP
fsr-3729	325	35	low	low	ADJ
fsr-3729	325	36	event	event	NOUN
fsr-3729	325	37	risk	risk	NOUN
fsr-3729	325	38	rankings	ranking	NOUN
fsr-3729	325	39	sell	sell	VERB
fsr-3729	325	40	at	at	ADP
fsr-3729	325	41	penalty	penalty	NOUN
fsr-3729	325	42	yields	yield	NOUN
fsr-3729	325	43	.	.	PUNCT
fsr-3729	326	1	finally	finally	ADV
fsr-3729	326	2	,	,	PUNCT
fsr-3729	326	3	holding	hold	VERB
fsr-3729	326	4	event	event	NOUN
fsr-3729	326	5	risk	risk	NOUN
fsr-3729	326	6	rankings	ranking	VERB
fsr-3729	326	7	constant	constant	ADJ
fsr-3729	326	8	,	,	PUNCT
fsr-3729	326	9	we	we	PRON
fsr-3729	326	10	find	find	VERB
fsr-3729	326	11	that	that	SCONJ
fsr-3729	326	12	the	the	DET
fsr-3729	326	13	value	value	NOUN
fsr-3729	326	14	of	of	ADP
fsr-3729	326	15	event	event	NOUN
fsr-3729	326	16	risk	risk	NOUN
fsr-3729	326	17	protection	protection	NOUN
fsr-3729	326	18	is	be	AUX
fsr-3729	326	19	greater	great	ADJ
fsr-3729	326	20	for	for	ADP
fsr-3729	326	21	bonds	bond	NOUN
fsr-3729	326	22	with	with	ADP
fsr-3729	326	23	low	low	ADJ
fsr-3729	326	24	credit	credit	NOUN
fsr-3729	326	25	ratings	rating	NOUN
fsr-3729	326	26	.	.	PUNCT
fsr-3729	327	1	this	this	DET
fsr-3729	327	2	research	research	NOUN
fsr-3729	327	3	indicates	indicate	VERB
fsr-3729	327	4	that	that	SCONJ
fsr-3729	327	5	the	the	DET
fsr-3729	327	6	market	market	NOUN
fsr-3729	327	7	values	value	VERB
fsr-3729	327	8	high	high	ADJ
fsr-3729	327	9	quality	quality	NOUN
fsr-3729	327	10	puts	put	NOUN
fsr-3729	327	11	,	,	PUNCT
fsr-3729	327	12	all	all	PRON
fsr-3729	327	13	else	else	ADV
fsr-3729	327	14	held	hold	VERB
fsr-3729	327	15	constant	constant	ADJ
fsr-3729	327	16	.	.	PUNCT
fsr-3729	328	1	this	this	PRON
fsr-3729	328	2	is	be	AUX
fsr-3729	328	3	a	a	DET
fsr-3729	328	4	significant	significant	ADJ
fsr-3729	328	5	factor	factor	NOUN
fsr-3729	328	6	for	for	ADP
fsr-3729	328	7	individual	individual	ADJ
fsr-3729	328	8	investors	investor	NOUN
fsr-3729	328	9	who	who	PRON
fsr-3729	328	10	do	do	AUX
fsr-3729	328	11	not	not	PART
fsr-3729	328	12	have	have	VERB
fsr-3729	328	13	the	the	DET
fsr-3729	328	14	resources	resource	NOUN
fsr-3729	328	15	for	for	ADP
fsr-3729	328	16	monitoring	monitor	VERB
fsr-3729	328	17	bondholder	bondholder	NOUN
fsr-3729	328	18	stock	stock	NOUN
fsr-3729	328	19	holder	holder	NOUN
fsr-3729	328	20	conflicts	conflict	NOUN
fsr-3729	328	21	.	.	PUNCT
fsr-3729	329	1	with	with	ADP
fsr-3729	329	2	a	a	DET
fsr-3729	329	3	high	high	ADJ
fsr-3729	329	4	quality	quality	NOUN
fsr-3729	329	5	put	put	NOUN
fsr-3729	329	6	provision	provision	NOUN
fsr-3729	329	7	a	a	DET
fsr-3729	329	8	bond	bond	NOUN
fsr-3729	329	9	holder	holder	NOUN
fsr-3729	329	10	may	may	AUX
fsr-3729	329	11	reduce	reduce	VERB
fsr-3729	329	12	the	the	DET
fsr-3729	329	13	effort	effort	NOUN
fsr-3729	329	14	in	in	ADP
fsr-3729	329	15	monitoring	monitoring	NOUN
fsr-3729	329	16	.	.	PUNCT
fsr-3729	330	1	this	this	DET
fsr-3729	330	2	reduction	reduction	NOUN
fsr-3729	330	3	in	in	ADP
fsr-3729	330	4	monitoring	monitoring	NOUN
fsr-3729	330	5	costs	cost	NOUN
fsr-3729	330	6	,	,	PUNCT
fsr-3729	330	7	assuming	assume	VERB
fsr-3729	330	8	economies	economy	NOUN
fsr-3729	330	9	of	of	ADP
fsr-3729	330	10	scale	scale	NOUN
fsr-3729	330	11	in	in	ADP
fsr-3729	330	12	monitoring	monitoring	NOUN
fsr-3729	330	13	,	,	PUNCT
fsr-3729	330	14	differentially	differentially	ADV
fsr-3729	330	15	advantages	advantage	VERB
fsr-3729	330	16	small	small	ADJ
fsr-3729	330	17	versus	versus	ADP
fsr-3729	330	18	large	large	ADJ
fsr-3729	330	19	investors	investor	NOUN
fsr-3729	330	20	.	.	PUNCT
fsr-3729	331	1	acknowledgments	acknowledgment	NOUN
fsr-3729	331	2	we	we	PRON
fsr-3729	331	3	are	be	AUX
fsr-3729	331	4	grateful	grateful	ADJ
fsr-3729	331	5	for	for	ADP
fsr-3729	331	6	financial	financial	ADJ
fsr-3729	331	7	support	support	NOUN
fsr-3729	331	8	from	from	ADP
fsr-3729	331	9	the	the	DET
fsr-3729	331	10	carlson	carlson	PROPN
fsr-3729	331	11	school	school	NOUN
fsr-3729	331	12	of	of	ADP
fsr-3729	331	13	management	management	NOUN
fsr-3729	331	14	,	,	PUNCT
fsr-3729	331	15	the	the	DET
fsr-3729	331	16	corporate	corporate	ADJ
fsr-3729	331	17	affiliates	affiliate	NOUN
fsr-3729	331	18	program	program	NOUN
fsr-3729	331	19	at	at	ADP
fsr-3729	331	20	the	the	DET
fsr-3729	331	21	university	university	PROPN
fsr-3729	331	22	of	of	ADP
fsr-3729	331	23	connecticut	connecticut	PROPN
fsr-3729	331	24	and	and	CCONJ
fsr-3729	331	25	the	the	DET
fsr-3729	331	26	society	society	NOUN
fsr-3729	331	27	for	for	ADP
fsr-3729	331	28	fixed	fix	VERB
fsr-3729	331	29	income	income	NOUN
fsr-3729	331	30	research	research	NOUN
fsr-3729	331	31	.	.	PUNCT
fsr-3729	332	1	notes	note	NOUN
fsr-3729	332	2	1	1	NUM
fsr-3729	332	3	.	.	PUNCT
fsr-3729	332	4	only	only	ADV
fsr-3729	332	5	one	one	NUM
fsr-3729	332	6	poison	poison	NOUN
fsr-3729	332	7	put	put	VERB
fsr-3729	332	8	type	type	NOUN
fsr-3729	332	9	of	of	ADP
fsr-3729	332	10	provision	provision	NOUN
fsr-3729	332	11	in	in	ADP
fsr-3729	332	12	our	our	PRON
fsr-3729	332	13	sample	sample	NOUN
fsr-3729	332	14	has	have	AUX
fsr-3729	332	15	been	be	AUX
fsr-3729	332	16	ranked	rank	VERB
fsr-3729	332	17	e2	e2	PROPN
fsr-3729	332	18	.	.	PUNCT
fsr-3729	333	1	2	2	NUM
fsr-3729	333	2	.	.	X
fsr-3729	333	3	united	united	PROPN
fsr-3729	333	4	technologies	technologies	PROPN
fsr-3729	333	5	issued	issue	VERB
fsr-3729	333	6	an	an	DET
fsr-3729	333	7	e3	e3	NOUN
fsr-3729	333	8	rated	rate	VERB
fsr-3729	333	9	coupon	coupon	NOUN
fsr-3729	333	10	reset	reset	ADJ
fsr-3729	333	11	bond	bond	NOUN
fsr-3729	333	12	that	that	PRON
fsr-3729	333	13	is	be	AUX
fsr-3729	333	14	triggered	trigger	VERB
fsr-3729	333	15	by	by	ADP
fsr-3729	333	16	a	a	DET
fsr-3729	333	17	designated	designate	VERB
fsr-3729	333	18	event	event	NOUN
fsr-3729	333	19	and	and	CCONJ
fsr-3729	333	20	a	a	DET
fsr-3729	333	21	rating	rating	NOUN
fsr-3729	333	22	downgrade	downgrade	NOUN
fsr-3729	333	23	of	of	ADP
fsr-3729	333	24	one	one	NUM
fsr-3729	333	25	full	full	ADJ
fsr-3729	333	26	category	category	NOUN
fsr-3729	333	27	by	by	ADP
fsr-3729	333	28	both	both	DET
fsr-3729	333	29	s&p	s&p	PROPN
fsr-3729	333	30	and	and	CCONJ
fsr-3729	333	31	moody	moody	NOUN
fsr-3729	333	32	’s	’s	PART
fsr-3729	333	33	,	,	PUNCT
fsr-3729	333	34	or	or	CCONJ
fsr-3729	333	35	any	any	DET
fsr-3729	333	36	downgrade	downgrade	NOUN
fsr-3729	333	37	that	that	PRON
fsr-3729	333	38	results	result	VERB
fsr-3729	333	39	in	in	ADP
fsr-3729	333	40	speculative	speculative	ADJ
fsr-3729	333	41	grade	grade	NOUN
fsr-3729	333	42	ratings	rating	NOUN
fsr-3729	333	43	from	from	ADP
fsr-3729	333	44	both	both	DET
fsr-3729	333	45	agencies	agency	NOUN
fsr-3729	333	46	.	.	PUNCT
fsr-3729	334	1	3	3	X
fsr-3729	334	2	.	.	X
fsr-3729	334	3	see	see	VERB
fsr-3729	334	4	frank	frank	PROPN
fsr-3729	334	5	(	(	PUNCT
fsr-3729	334	6	1989	1989	NUM
fsr-3729	334	7	)	)	PUNCT
fsr-3729	334	8	.	.	PUNCT
fsr-3729	335	1	4	4	X
fsr-3729	335	2	.	.	X
fsr-3729	335	3	see	see	VERB
fsr-3729	335	4	winkler	winkler	NOUN
fsr-3729	335	5	and	and	CCONJ
fsr-3729	335	6	white	white	ADJ
fsr-3729	335	7	(	(	PUNCT
fsr-3729	335	8	1989	1989	NUM
fsr-3729	335	9	)	)	PUNCT
fsr-3729	335	10	.	.	PUNCT
fsr-3729	336	1	5	5	X
fsr-3729	336	2	.	.	PUNCT
fsr-3729	336	3	based	base	VERB
fsr-3729	336	4	on	on	ADP
fsr-3729	336	5	our	our	PRON
fsr-3729	336	6	sample	sample	NOUN
fsr-3729	336	7	no	no	DET
fsr-3729	336	8	coupon	coupon	NOUN
fsr-3729	336	9	resets	reset	NOUN
fsr-3729	336	10	or	or	CCONJ
fsr-3729	336	11	poison	poison	NOUN
fsr-3729	336	12	put	put	VERB
fsr-3729	336	13	covenants	covenant	NOUN
fsr-3729	336	14	ranked	rank	VERB
fsr-3729	336	15	higher	high	ADJ
fsr-3729	336	16	than	than	SCONJ
fsr-3729	336	17	b4	b4	PROPN
fsr-3729	336	18	were	be	AUX
fsr-3729	336	19	issued	issue	VERB
fsr-3729	336	20	prior	prior	ADV
fsr-3729	336	21	to	to	ADP
fsr-3729	336	22	the	the	DET
fsr-3729	336	23	rjr	rjr	PROPN
fsr-3729	336	24	/	/	SYM
fsr-3729	336	25	nabisco	nabisco	PROPN
fsr-3729	336	26	takeover	takeover	PROPN
fsr-3729	336	27	.	.	PUNCT
fsr-3729	337	1	6	6	X
fsr-3729	337	2	.	.	PUNCT
fsr-3729	337	3	salomon	salomon	PROPN
fsr-3729	337	4	brothers	brother	NOUN
fsr-3729	337	5	has	have	AUX
fsr-3729	337	6	argued	argue	VERB
fsr-3729	337	7	that	that	SCONJ
fsr-3729	337	8	industrial	industrial	ADJ
fsr-3729	337	9	,	,	PUNCT
fsr-3729	337	10	transportation	transportation	NOUN
fsr-3729	337	11	,	,	PUNCT
fsr-3729	337	12	and	and	CCONJ
fsr-3729	337	13	natural	natural	ADJ
fsr-3729	337	14	gas	gas	NOUN
fsr-3729	337	15	pipeline	pipeline	NOUN
fsr-3729	337	16	companies	company	NOUN
fsr-3729	337	17	as	as	ADP
fsr-3729	337	18	industrial	industrial	ADJ
fsr-3729	337	19	sectors	sector	NOUN
fsr-3729	337	20	most	most	ADV
fsr-3729	337	21	vulnerable	vulnerable	ADJ
fsr-3729	337	22	to	to	ADP
fsr-3729	337	23	event	event	NOUN
fsr-3729	337	24	risk	risk	NOUN
fsr-3729	337	25	(	(	PUNCT
fsr-3729	337	26	d’amico	d’amico	NOUN
fsr-3729	337	27	,	,	PUNCT
fsr-3729	337	28	1990	1990	NUM
fsr-3729	337	29	)	)	PUNCT
fsr-3729	337	30	.	.	PUNCT
fsr-3729	338	1	references	reference	NOUN
fsr-3729	338	2	black	black	PROPN
fsr-3729	338	3	,	,	PUNCT
fsr-3729	338	4	f.	f.	PROPN
fsr-3729	338	5	,	,	PUNCT
fsr-3729	338	6	&	&	CCONJ
fsr-3729	338	7	cox	cox	PROPN
fsr-3729	338	8	,	,	PUNCT
fsr-3729	338	9	j.c	j.c	PROPN
fsr-3729	338	10	.	.	PROPN
fsr-3729	338	11	(	(	PUNCT
fsr-3729	338	12	1976	1976	NUM
fsr-3729	338	13	)	)	PUNCT
fsr-3729	338	14	.	.	PUNCT
fsr-3729	339	1	valuing	value	VERB
fsr-3729	339	2	corporate	corporate	ADJ
fsr-3729	339	3	securities	security	NOUN
fsr-3729	339	4	:	:	PUNCT
fsr-3729	339	5	some	some	DET
fsr-3729	339	6	effects	effect	NOUN
fsr-3729	339	7	of	of	ADP
fsr-3729	339	8	bond	bond	NOUN
fsr-3729	339	9	indenture	indenture	NOUN
fsr-3729	339	10	provisions	provision	NOUN
fsr-3729	339	11	.	.	PUNCT
fsr-3729	340	1	journal	journal	PROPN
fsr-3729	340	2	of	of	ADP
fsr-3729	340	3	finance	finance	NOUN
fsr-3729	340	4	,	,	PUNCT
fsr-3729	340	5	31(2	31(2	NUM
fsr-3729	340	6	)	)	PUNCT
fsr-3729	340	7	,	,	PUNCT
fsr-3729	340	8	351	351	NUM
fsr-3729	340	9	-	-	SYM
fsr-3729	340	10	367	367	NUM
fsr-3729	340	11	.	.	PUNCT
fsr-3729	341	1	156	156	NUM
fsr-3729	341	2	financial	financial	ADJ
fsr-3729	341	3	services	service	NOUN
fsr-3729	341	4	review	review	NOUN
fsr-3729	341	5	,	,	PUNCT
fsr-3729	341	6	3(2	3(2	NUM
fsr-3729	341	7	)	)	PUNCT
fsr-3729	341	8	1994	1994	NUM
fsr-3729	341	9	blackwell	blackwell	NOUN
fsr-3729	341	10	,	,	PUNCT
fsr-3729	341	11	d.w	d.w	PROPN
fsr-3729	341	12	.	.	PROPN
fsr-3729	341	13	,	,	PUNCT
fsr-3729	341	14	&	&	CCONJ
fsr-3729	341	15	kidwell	kidwell	PROPN
fsr-3729	341	16	,	,	PUNCT
fsr-3729	341	17	d.s	d.s	PROPN
fsr-3729	341	18	.	.	PROPN
fsr-3729	341	19	(	(	PUNCT
fsr-3729	341	20	1988	1988	NUM
fsr-3729	341	21	)	)	PUNCT
fsr-3729	341	22	.	.	PUNCT
fsr-3729	342	1	an	an	DET
fsr-3729	342	2	investigation	investigation	NOUN
fsr-3729	342	3	between	between	ADP
fsr-3729	342	4	public	public	ADJ
fsr-3729	342	5	sales	sale	NOUN
fsr-3729	342	6	and	and	CCONJ
fsr-3729	342	7	private	private	ADJ
fsr-3729	342	8	placements	placement	NOUN
fsr-3729	342	9	of	of	ADP
fsr-3729	342	10	debt	debt	NOUN
fsr-3729	342	11	.	.	PUNCT
fsr-3729	343	1	journal	journal	NOUN
fsr-3729	343	2	of	of	ADP
fsr-3729	343	3	financial	financial	ADJ
fsr-3729	343	4	economics	economic	NOUN
fsr-3729	343	5	,	,	PUNCT
fsr-3729	343	6	22	22	NUM
fsr-3729	343	7	(	(	PUNCT
fsr-3729	343	8	december	december	PROPN
fsr-3729	343	9	)	)	PUNCT
fsr-3729	343	10	,	,	PUNCT
fsr-3729	343	11	253	253	NUM
fsr-3729	343	12	-	-	SYM
fsr-3729	343	13	278	278	NUM
fsr-3729	343	14	.	.	PUNCT
fsr-3729	344	1	bicksler	bicksler	NOUN
fsr-3729	344	2	,	,	PUNCT
fsr-3729	344	3	j.l	j.l	PROPN
fsr-3729	344	4	.	.	PROPN
fsr-3729	344	5	,	,	PUNCT
fsr-3729	344	6	&	&	CCONJ
fsr-3729	344	7	chen	chen	PROPN
fsr-3729	344	8	,	,	PUNCT
fsr-3729	344	9	a.h	a.h	PROPN
fsr-3729	344	10	.	.	PROPN
fsr-3729	344	11	(	(	PUNCT
fsr-3729	344	12	1992	1992	NUM
fsr-3729	344	13	)	)	PUNCT
fsr-3729	344	14	.	.	PUNCT
fsr-3729	345	1	pricing	price	VERB
fsr-3729	345	2	corporate	corporate	ADJ
fsr-3729	345	3	debt	debt	NOUN
fsr-3729	345	4	with	with	ADP
fsr-3729	345	5	event	event	NOUN
fsr-3729	345	6	risk	risk	NOUN
fsr-3729	345	7	provisions	provision	NOUN
fsr-3729	345	8	.	.	PUNCT
fsr-3729	346	1	international	international	ADJ
fsr-3729	346	2	review	review	NOUN
fsr-3729	346	3	of	of	ADP
fsr-3729	346	4	financial	financial	ADJ
fsr-3729	346	5	analysis	analysis	NOUN
fsr-3729	346	6	,	,	PUNCT
fsr-3729	346	7	i	i	PRON
fsr-3729	346	8	,	,	PUNCT
fsr-3729	346	9	5	5	PROPN
fsr-3729	346	10	i-64	i-64	NOUN
fsr-3729	346	11	.	.	PUNCT
fsr-3729	347	1	crabbe	crabbe	PROPN
fsr-3729	347	2	,	,	PUNCT
fsr-3729	347	3	l.	l.	PROPN
fsr-3729	347	4	(	(	PUNCT
fsr-3729	347	5	1991	1991	NUM
fsr-3729	347	6	)	)	PUNCT
fsr-3729	347	7	.	.	PUNCT
fsr-3729	348	1	event	event	NOUN
fsr-3729	348	2	risk	risk	NOUN
fsr-3729	348	3	:	:	PUNCT
fsr-3729	348	4	an	an	DET
fsr-3729	348	5	analysis	analysis	NOUN
fsr-3729	348	6	of	of	ADP
fsr-3729	348	7	losses	loss	NOUN
fsr-3729	348	8	to	to	ADP
fsr-3729	348	9	bondholders	bondholder	NOUN
fsr-3729	348	10	and	and	CCONJ
fsr-3729	348	11	‘	'	PUNCT
fsr-3729	348	12	super	super	ADJ
fsr-3729	348	13	poison	poison	NOUN
fsr-3729	348	14	put	put	NOUN
fsr-3729	348	15	’	'	PUNCT
fsr-3729	348	16	bond	bond	NOUN
fsr-3729	348	17	covenants	covenant	NOUN
fsr-3729	348	18	.	.	PUNCT
fsr-3729	349	1	journal	journal	PROPN
fsr-3729	349	2	of	of	ADP
fsr-3729	349	3	finance	finance	NOUN
fsr-3729	349	4	,	,	PUNCT
fsr-3729	349	5	46	46	NUM
fsr-3729	349	6	(	(	PUNCT
fsr-3729	349	7	2	2	NUM
fsr-3729	349	8	)	)	PUNCT
fsr-3729	349	9	,	,	PUNCT
fsr-3729	349	10	689	689	NUM
fsr-3729	349	11	-	-	SYM
fsr-3729	349	12	706	706	NUM
fsr-3729	349	13	.	.	PUNCT
fsr-3729	350	1	d	d	X
fsr-3729	350	2	’	'	PUNCT
fsr-3729	350	3	amico	amico	PROPN
fsr-3729	350	4	,	,	PUNCT
fsr-3729	350	5	e.	e.	PROPN
fsr-3729	350	6	(	(	PUNCT
fsr-3729	350	7	1990	1990	NUM
fsr-3729	350	8	,	,	PUNCT
fsr-3729	350	9	april	april	PROPN
fsr-3729	350	10	2	2	NUM
fsr-3729	350	11	)	)	PUNCT
fsr-3729	350	12	.	.	PUNCT
fsr-3729	351	1	what	what	PRON
fsr-3729	351	2	do	do	AUX
fsr-3729	351	3	bondholders	bondholder	NOUN
fsr-3729	351	4	really	really	ADV
fsr-3729	351	5	want	want	VERB
fsr-3729	351	6	?	?	PUNCT
fsr-3729	352	1	the	the	DET
fsr-3729	352	2	event	event	NOUN
fsr-3729	352	3	risk	risk	NOUN
fsr-3729	352	4	debate	debate	NOUN
fsr-3729	352	5	enters	enter	VERB
fsr-3729	352	6	a	a	DET
fsr-3729	352	7	new	new	ADJ
fsr-3729	352	8	phase	phase	NOUN
fsr-3729	352	9	.	.	PUNCT
fsr-3729	353	1	investment	investment	NOUN
fsr-3729	353	2	dealers	dealer	NOUN
fsr-3729	353	3	digest	digest	VERB
fsr-3729	353	4	,	,	PUNCT
fsr-3729	353	5	16	16	NUM
fsr-3729	353	6	-	-	SYM
fsr-3729	353	7	20	20	NUM
fsr-3729	353	8	.	.	PUNCT
fsr-3729	354	1	ederington	ederington	PROPN
fsr-3729	354	2	,	,	PUNCT
fsr-3729	354	3	l.h	l.h	PROPN
fsr-3729	354	4	.	.	PROPN
fsr-3729	354	5	(	(	PUNCT
fsr-3729	354	6	1976	1976	NUM
fsr-3729	354	7	)	)	PUNCT
fsr-3729	354	8	.	.	PUNCT
fsr-3729	355	1	negotiated	negotiate	VERB
fsr-3729	355	2	versus	versus	ADP
fsr-3729	355	3	competitive	competitive	ADJ
fsr-3729	355	4	underwritings	underwriting	NOUN
fsr-3729	355	5	of	of	ADP
fsr-3729	355	6	corporate	corporate	ADJ
fsr-3729	355	7	bonds	bond	NOUN
fsr-3729	355	8	.	.	PUNCT
fsr-3729	356	1	journal	journal	PROPN
fsr-3729	356	2	of	of	ADP
fsr-3729	356	3	finance	finance	NOUN
fsr-3729	356	4	,	,	PUNCT
fsr-3729	356	5	31	31	NUM
fsr-3729	356	6	(	(	PUNCT
fsr-3729	356	7	l	l	NOUN
fsr-3729	356	8	)	)	PUNCT
fsr-3729	356	9	,	,	PUNCT
fsr-3729	356	10	17	17	NUM
fsr-3729	356	11	-	-	SYM
fsr-3729	356	12	28	28	NUM
fsr-3729	356	13	.	.	PUNCT
fsr-3729	357	1	fama	fama	PROPN
fsr-3729	357	2	,	,	PUNCT
fsr-3729	357	3	e.f	e.f	PROPN
fsr-3729	357	4	.	.	PROPN
fsr-3729	357	5	,	,	PUNCT
fsr-3729	357	6	&	&	CCONJ
fsr-3729	357	7	miller	miller	PROPN
fsr-3729	357	8	,	,	PUNCT
fsr-3729	357	9	m.	m.	NOUN
fsr-3729	357	10	(	(	PUNCT
fsr-3729	357	11	1972	1972	NUM
fsr-3729	357	12	)	)	PUNCT
fsr-3729	357	13	.	.	PUNCT
fsr-3729	358	1	the	the	DET
fsr-3729	358	2	theory	theory	NOUN
fsr-3729	358	3	offinance	offinance	NOUN
fsr-3729	358	4	.	.	PUNCT
fsr-3729	359	1	holt	holt	PROPN
fsr-3729	359	2	,	,	PUNCT
fsr-3729	359	3	rinehart	rinehart	PROPN
fsr-3729	359	4	and	and	CCONJ
fsr-3729	359	5	winston	winston	PROPN
fsr-3729	359	6	,	,	PUNCT
fsr-3729	359	7	new	new	PROPN
fsr-3729	359	8	york	york	PROPN
fsr-3729	359	9	.	.	PUNCT
fsr-3729	360	1	frank	frank	PROPN
fsr-3729	360	2	,	,	PUNCT
fsr-3729	360	3	d.	d.	PROPN
fsr-3729	360	4	(	(	PUNCT
fsr-3729	360	5	1989	1989	NUM
fsr-3729	360	6	)	)	PUNCT
fsr-3729	360	7	.	.	PUNCT
fsr-3729	361	1	pity	pity	NOUN
fsr-3729	361	2	the	the	DET
fsr-3729	361	3	poor	poor	ADJ
fsr-3729	361	4	old	old	ADJ
fsr-3729	361	5	retail	retail	ADJ
fsr-3729	361	6	bondholder	bondholder	NOUN
fsr-3729	361	7	.	.	PUNCT
fsr-3729	362	1	the	the	DET
fsr-3729	362	2	banker	banker	NOUN
fsr-3729	362	3	(	(	PUNCT
fsr-3729	362	4	february	february	PROPN
fsr-3729	362	5	)	)	PUNCT
fsr-3729	362	6	,	,	PUNCT
fsr-3729	362	7	37	37	NUM
fsr-3729	362	8	-	-	SYM
fsr-3729	362	9	38	38	NUM
fsr-3729	362	10	.	.	PUNCT
fsr-3729	363	1	jensen	jensen	PROPN
fsr-3729	363	2	,	,	PUNCT
fsr-3729	363	3	m.c	m.c	PROPN
fsr-3729	363	4	.	.	PROPN
fsr-3729	363	5	,	,	PUNCT
fsr-3729	363	6	&	&	CCONJ
fsr-3729	363	7	meckling	meckling	PROPN
fsr-3729	363	8	,	,	PUNCT
fsr-3729	363	9	w.h	w.h	PROPN
fsr-3729	363	10	.	.	PROPN
fsr-3729	363	11	(	(	PUNCT
fsr-3729	363	12	1976	1976	NUM
fsr-3729	363	13	)	)	PUNCT
fsr-3729	363	14	.	.	PUNCT
fsr-3729	364	1	theory	theory	NOUN
fsr-3729	364	2	of	of	ADP
fsr-3729	364	3	the	the	DET
fsr-3729	364	4	firm	firm	NOUN
fsr-3729	364	5	:	:	PUNCT
fsr-3729	364	6	managerial	managerial	ADJ
fsr-3729	364	7	behavior	behavior	NOUN
fsr-3729	364	8	,	,	PUNCT
fsr-3729	364	9	agency	agency	NOUN
fsr-3729	364	10	costs	cost	NOUN
fsr-3729	364	11	and	and	CCONJ
fsr-3729	364	12	ownership	ownership	NOUN
fsr-3729	364	13	structure	structure	NOUN
fsr-3729	364	14	.	.	PUNCT
fsr-3729	365	1	journal	journal	NOUN
fsr-3729	365	2	of	of	ADP
fsr-3729	365	3	financial	financial	ADJ
fsr-3729	365	4	economics	economic	NOUN
fsr-3729	365	5	,	,	PUNCT
fsr-3729	365	6	3(4	3(4	NUM
fsr-3729	365	7	)	)	PUNCT
fsr-3729	365	8	,	,	PUNCT
fsr-3729	365	9	305	305	NUM
fsr-3729	365	10	-	-	SYM
fsr-3729	365	11	360	360	NUM
fsr-3729	365	12	.	.	PUNCT
fsr-3729	366	1	lehn	lehn	PROPN
fsr-3729	366	2	,	,	PUNCT
fsr-3729	366	3	k.	k.	PROPN
fsr-3729	366	4	,	,	PUNCT
fsr-3729	366	5	&	&	CCONJ
fsr-3729	366	6	poulsen	poulsen	PROPN
fsr-3729	366	7	,	,	PUNCT
fsr-3729	366	8	a.	a.	NOUN
fsr-3729	366	9	(	(	PUNCT
fsr-3729	366	10	1991	1991	NUM
fsr-3729	366	11	)	)	PUNCT
fsr-3729	366	12	.	.	PUNCT
fsr-3729	367	1	contractual	contractual	ADJ
fsr-3729	367	2	resolution	resolution	NOUN
fsr-3729	367	3	of	of	ADP
fsr-3729	367	4	bondholder	bondholder	NOUN
fsr-3729	367	5	-	-	PUNCT
fsr-3729	367	6	stockholder	stockholder	NOUN
fsr-3729	367	7	conflicts	conflict	NOUN
fsr-3729	367	8	in	in	ADP
fsr-3729	367	9	leveraged	leveraged	ADJ
fsr-3729	367	10	buyouts	buyout	NOUN
fsr-3729	367	11	.	.	PUNCT
fsr-3729	368	1	journal	journal	NOUN
fsr-3729	368	2	of	of	ADP
fsr-3729	368	3	law	law	NOUN
fsr-3729	368	4	and	and	CCONJ
fsr-3729	368	5	economics	economic	NOUN
fsr-3729	368	6	,	,	PUNCT
fsr-3729	368	7	645	645	NUM
fsr-3729	368	8	-	-	SYM
fsr-3729	368	9	673	673	NUM
fsr-3729	368	10	.	.	PUNCT
fsr-3729	369	1	mason	mason	PROPN
fsr-3729	369	2	,	,	PUNCT
fsr-3729	369	3	s.p	s.p	PROPN
fsr-3729	369	4	.	.	PROPN
fsr-3729	369	5	,	,	PUNCT
fsr-3729	369	6	&	&	CCONJ
fsr-3729	369	7	bhattacharya	bhattacharya	PROPN
fsr-3729	369	8	,	,	PUNCT
fsr-3729	369	9	s.	s.	PROPN
fsr-3729	369	10	(	(	PUNCT
fsr-3729	369	11	1981	1981	NUM
fsr-3729	369	12	)	)	PUNCT
fsr-3729	369	13	.	.	PUNCT
fsr-3729	370	1	risky	risky	ADJ
fsr-3729	370	2	debt	debt	NOUN
fsr-3729	370	3	,	,	PUNCT
fsr-3729	370	4	jump	jump	NOUN
fsr-3729	370	5	process	process	NOUN
fsr-3729	370	6	,	,	PUNCT
fsr-3729	370	7	and	and	CCONJ
fsr-3729	370	8	safety	safety	NOUN
fsr-3729	370	9	covenants	covenant	NOUN
fsr-3729	370	10	.	.	PUNCT
fsr-3729	371	1	journal	journal	NOUN
fsr-3729	371	2	of	of	ADP
fsr-3729	371	3	financial	financial	ADJ
fsr-3729	371	4	economics	economic	NOUN
fsr-3729	371	5	,	,	PUNCT
fsr-3729	371	6	9(3	9(3	NUM
fsr-3729	371	7	)	)	PUNCT
fsr-3729	371	8	,	,	PUNCT
fsr-3729	371	9	281	281	NUM
fsr-3729	371	10	-	-	SYM
fsr-3729	371	11	307	307	NUM
fsr-3729	371	12	.	.	PUNCT
fsr-3729	372	1	mitchell	mitchell	PROPN
fsr-3729	372	2	,	,	PUNCT
fsr-3729	372	3	c.	c.	PROPN
fsr-3729	372	4	(	(	PUNCT
fsr-3729	372	5	1992	1992	NUM
fsr-3729	372	6	,	,	PUNCT
fsr-3729	372	7	october	october	PROPN
fsr-3729	372	8	7	7	NUM
fsr-3729	372	9	)	)	PUNCT
fsr-3729	372	10	.	.	PUNCT
fsr-3729	373	1	marriott	marriott	PROPN
fsr-3729	373	2	plan	plan	NOUN
fsr-3729	373	3	enrages	enrage	VERB
fsr-3729	373	4	holders	holder	NOUN
fsr-3729	373	5	of	of	ADP
fsr-3729	373	6	its	its	PRON
fsr-3729	373	7	bonds	bond	NOUN
fsr-3729	373	8	.	.	PUNCT
fsr-3729	374	1	wall	wall	PROPN
fsr-3729	374	2	street	street	PROPN
fsr-3729	374	3	journal	journal	PROPN
fsr-3729	374	4	,	,	PUNCT
fsr-3729	374	5	pp	pp	PROPN
fsr-3729	374	6	.	.	PUNCT
fsr-3729	375	1	117	117	NUM
fsr-3729	375	2	-	-	SYM
fsr-3729	375	3	162	162	NUM
fsr-3729	375	4	.	.	PUNCT
fsr-3729	376	1	smith	smith	PROPN
fsr-3729	376	2	,	,	PUNCT
fsr-3729	376	3	c.w	c.w	PROPN
fsr-3729	376	4	.	.	PROPN
fsr-3729	376	5	,	,	PUNCT
fsr-3729	376	6	jr	jr	PROPN
fsr-3729	376	7	.	.	PROPN
fsr-3729	376	8	,	,	PUNCT
fsr-3729	376	9	&	&	CCONJ
fsr-3729	376	10	warner	warner	PROPN
fsr-3729	376	11	,	,	PUNCT
fsr-3729	376	12	j.b	j.b	PROPN
fsr-3729	376	13	.	.	PUNCT
fsr-3729	376	14	(	(	PUNCT
fsr-3729	376	15	1979	1979	NUM
fsr-3729	376	16	)	)	PUNCT
fsr-3729	376	17	.	.	PUNCT
fsr-3729	377	1	on	on	ADP
fsr-3729	377	2	financial	financial	ADJ
fsr-3729	377	3	contracting	contracting	NOUN
fsr-3729	377	4	:	:	PUNCT
fsr-3729	377	5	an	an	DET
fsr-3729	377	6	analysis	analysis	NOUN
fsr-3729	377	7	of	of	ADP
fsr-3729	377	8	bond	bond	NOUN
fsr-3729	377	9	covenants	covenant	NOUN
fsr-3729	377	10	.	.	PUNCT
fsr-3729	378	1	journal	journal	PROPN
fsr-3729	378	2	of	of	ADP
fsr-3729	378	3	finance	finance	NOUN
fsr-3729	378	4	,	,	PUNCT
fsr-3729	378	5	7(2	7(2	NUM
fsr-3729	378	6	)	)	PUNCT
fsr-3729	378	7	,	,	PUNCT
fsr-3729	378	8	863	863	NUM
fsr-3729	378	9	-	-	SYM
fsr-3729	378	10	870	870	NUM
fsr-3729	378	11	.	.	PUNCT
fsr-3729	379	1	sorensen	sorensen	PROPN
fsr-3729	379	2	,	,	PUNCT
fsr-3729	379	3	e.h	e.h	PROPN
fsr-3729	379	4	.	.	PROPN
fsr-3729	379	5	(	(	PUNCT
fsr-3729	379	6	1979	1979	NUM
fsr-3729	379	7	)	)	PUNCT
fsr-3729	379	8	.	.	PUNCT
fsr-3729	380	1	the	the	DET
fsr-3729	380	2	impact	impact	NOUN
fsr-3729	380	3	of	of	ADP
fsr-3729	380	4	underwriting	underwriting	NOUN
fsr-3729	380	5	method	method	NOUN
fsr-3729	380	6	and	and	CCONJ
fsr-3729	380	7	bidder	bidder	NOUN
fsr-3729	380	8	competition	competition	NOUN
fsr-3729	380	9	upon	upon	SCONJ
fsr-3729	380	10	corporate	corporate	ADJ
fsr-3729	380	11	bond	bond	NOUN
fsr-3729	380	12	interest	interest	NOUN
fsr-3729	380	13	costs	cost	NOUN
fsr-3729	380	14	.	.	PUNCT
fsr-3729	381	1	journal	journal	NOUN
fsr-3729	381	2	of	of	ADP
fsr-3729	381	3	finance	finance	NOUN
fsr-3729	381	4	,	,	PUNCT
fsr-3729	381	5	34(2	34(2	NUM
fsr-3729	381	6	)	)	PUNCT
fsr-3729	381	7	,	,	PUNCT
fsr-3729	381	8	863	863	NUM
fsr-3729	381	9	-	-	SYM
fsr-3729	381	10	870	870	NUM
fsr-3729	381	11	.	.	PUNCT
fsr-3729	382	1	winkler	winkler	NOUN
fsr-3729	382	2	,	,	PUNCT
fsr-3729	382	3	m.	m.	NOUN
fsr-3729	382	4	,	,	PUNCT
fsr-3729	382	5	&	&	CCONJ
fsr-3729	382	6	herman	herman	PROPN
fsr-3729	382	7	,	,	PUNCT
fsr-3729	382	8	t.	t.	PROPN
fsr-3729	382	9	(	(	PUNCT
fsr-3729	382	10	1988	1988	NUM
fsr-3729	382	11	,	,	PUNCT
fsr-3729	382	12	october	october	PROPN
fsr-3729	382	13	25	25	NUM
fsr-3729	382	14	)	)	PUNCT
fsr-3729	382	15	.	.	PUNCT
fsr-3729	383	1	takeover	takeover	NOUN
fsr-3729	383	2	fears	fear	NOUN
fsr-3729	383	3	rack	rack	VERB
fsr-3729	383	4	corporate	corporate	ADJ
fsr-3729	383	5	bonds	bond	NOUN
fsr-3729	383	6	:	:	PUNCT
fsr-3729	383	7	investors	investor	NOUN
fsr-3729	383	8	avoid	avoid	VERB
fsr-3729	383	9	industrial	industrial	ADJ
fsr-3729	383	10	issues	issue	NOUN
fsr-3729	383	11	.	.	PUNCT
fsr-3729	384	1	wall	wall	PROPN
fsr-3729	384	2	street	street	PROPN
fsr-3729	384	3	journal	journal	PROPN
fsr-3729	384	4	,	,	PUNCT
fsr-3729	384	5	p.	p.	NOUN
fsr-3729	384	6	c	c	NOUN
fsr-3729	385	1	1	1	X
fsr-3729	385	2	.	.	X
fsr-3729	385	3	winkler	winkler	NOUN
fsr-3729	385	4	,	,	PUNCT
fsr-3729	385	5	m.	m.	NOUN
fsr-3729	385	6	,	,	PUNCT
fsr-3729	385	7	&	&	CCONJ
fsr-3729	385	8	white	white	PROPN
fsr-3729	385	9	,	,	PUNCT
fsr-3729	385	10	j.a	j.a	PROPN
fsr-3729	385	11	.	.	PROPN
fsr-3729	385	12	(	(	PUNCT
fsr-3729	385	13	1989	1989	NUM
fsr-3729	385	14	,	,	PUNCT
fsr-3729	385	15	march	march	PROPN
fsr-3729	385	16	22	22	NUM
fsr-3729	385	17	)	)	PUNCT
fsr-3729	385	18	.	.	PUNCT
fsr-3729	386	1	shock	shock	NOUN
fsr-3729	386	2	still	still	ADV
fsr-3729	386	3	clouds	cloud	VERB
fsr-3729	386	4	blue	blue	ADJ
fsr-3729	386	5	-	-	PUNCT
fsr-3729	386	6	chip	chip	NOUN
fsr-3729	386	7	corporate	corporate	ADJ
fsr-3729	386	8	bond	bond	NOUN
fsr-3729	386	9	market	market	NOUN
fsr-3729	386	10	.	.	PUNCT
fsr-3729	387	1	wall	wall	PROPN
fsr-3729	387	2	street	street	PROPN
fsr-3729	387	3	journal	journal	PROPN
fsr-3729	387	4	,	,	PUNCT
fsr-3729	387	5	p.	p.	NOUN
fsr-3729	387	6	cl	cl	NOUN
fsr-3729	387	7	.	.	PUNCT