id	sid	eid	entity	type
iiclr-17461	1	1	i. introduction	PERSON
iiclr-17461	1	2	the united states.i	GPE
iiclr-17461	1	3	the securities and exchange commission's	ORG
iiclr-17461	1	4	sec	ORG
iiclr-17461	1	5	u.s.	GPE
iiclr-17461	1	6	u.s.	GPE
iiclr-17461	2	1	the united states	GPE
iiclr-17461	2	2	u.s.	GPE
iiclr-17461	2	3	u.s.	GPE
iiclr-17461	2	4	u.s.	GPE
iiclr-17461	2	5	u.s.	GPE
iiclr-17461	3	1	u.s.	GPE
iiclr-17461	4	1	4	CARDINAL
iiclr-17461	4	2	american	NORP
iiclr-17461	4	3	u.s.	GPE
iiclr-17461	5	1	5	CARDINAL
iiclr-17461	5	2	u.s.	GPE
iiclr-17461	5	3	sec	ORG
iiclr-17461	5	4	u.s.	GPE
iiclr-17461	6	1	sec	ORG
iiclr-17461	6	2	u.s.	GPE
iiclr-17461	6	3	u.s.	GPE
iiclr-17461	7	1	sec	ORG
iiclr-17461	7	2	u.s.	GPE
iiclr-17461	8	1	first	ORDINAL
iiclr-17461	8	2	u.s.	GPE
iiclr-17461	8	3	the united states	GPE
iiclr-17461	9	1	second	ORDINAL
iiclr-17461	9	2	u.s.	GPE
iiclr-17461	10	1	third	ORDINAL
iiclr-17461	10	2	sec	ORG
iiclr-17461	10	3	1	CARDINAL
iiclr-17461	11	1	u.s.	GPE
iiclr-17461	11	2	william e. decker	PERSON
iiclr-17461	11	3	the u.s.	ORG
iiclr-17461	11	4	u.s.	GPE
iiclr-17461	11	5	17	CARDINAL
iiclr-17461	11	6	fordham	GPE
iiclr-17461	11	7	1994	DATE
iiclr-17461	12	1	2	CARDINAL
iiclr-17461	12	2	nicholas g. demmo	PERSON
iiclr-17461	12	3	u.s.	GPE
iiclr-17461	12	4	17	CARDINAL
iiclr-17461	13	1	j. int'l	PERSON
iiclr-17461	14	1	l. 691 (	ORG
iiclr-17461	14	2	1996	DATE
iiclr-17461	15	1	3	CARDINAL
iiclr-17461	15	2	eric m. sherbet	PERSON
iiclr-17461	15	3	sec	ORG
iiclr-17461	15	4	29	CARDINAL
iiclr-17461	16	1	875	CARDINAL
iiclr-17461	16	2	876	CARDINAL
iiclr-17461	16	3	1995	DATE
iiclr-17461	17	1	4.	CARDINAL
iiclr-17461	17	2	887	CARDINAL
iiclr-17461	18	1	5	CARDINAL
iiclr-17461	19	1	2	CARDINAL
iiclr-17461	19	2	692	CARDINAL
iiclr-17461	21	1	int'l &	ORG
iiclr-17461	22	1	l. rev	PERSON
iiclr-17461	24	1	sec	ORG
iiclr-17461	25	1	u.s.	GPE
iiclr-17461	25	2	ias	ORG
iiclr-17461	25	3	sec	ORG
iiclr-17461	25	4	sec	ORG
iiclr-17461	25	5	u.s.	GPE
iiclr-17461	27	1	u.s.	GPE
iiclr-17461	27	2	1929-1932	DATE
iiclr-17461	27	3	congress	ORG
iiclr-17461	27	4	1933	DATE
iiclr-17461	27	5	1934.7	CARDINAL
iiclr-17461	27	6	1934	DATE
iiclr-17461	27	7	sec	ORG
iiclr-17461	28	1	one	CARDINAL
iiclr-17461	28	2	sec	ORG
iiclr-17461	29	1	congress	ORG
iiclr-17461	29	2	sec	ORG
iiclr-17461	31	1	1939	DATE
iiclr-17461	31	2	sec	ORG
iiclr-17461	31	3	the american institute of certified public accountants	ORG
iiclr-17461	31	4	aicpa	ORG
iiclr-17461	31	5	aicpa	ORG
iiclr-17461	31	6	fasb	ORG
iiclr-17461	32	1	2	CARDINAL
iiclr-17461	32	2	u.s.	GPE
iiclr-17461	33	1	13	CARDINAL
iiclr-17461	33	2	sec	ORG
iiclr-17461	33	3	7	CARDINAL
iiclr-17461	34	1	kenneth s.	PERSON
iiclr-17461	34	2	52	DATE
iiclr-17461	34	3	1993	DATE
iiclr-17461	35	1	8	CARDINAL
iiclr-17461	36	1	52	CARDINAL
iiclr-17461	37	1	10	CARDINAL
iiclr-17461	38	1	jamie pratt	PERSON
iiclr-17461	38	2	23	CARDINAL
iiclr-17461	38	3	2d	DATE
iiclr-17461	38	4	1994	DATE
iiclr-17461	41	1	7	CARDINAL
iiclr-17461	41	2	5	DATE
iiclr-17461	41	3	american accounting association	ORG
iiclr-17461	41	4	1966	DATE
iiclr-17461	42	1	11	CARDINAL
iiclr-17461	43	1	10	CARDINAL
iiclr-17461	43	2	23	CARDINAL
iiclr-17461	44	1	12	CARDINAL
iiclr-17461	45	1	fasb	ORG
iiclr-17461	46	1	1939-1959	DATE
iiclr-17461	46	2	1959-1971	DATE
iiclr-17461	47	1	fasb	ORG
iiclr-17461	47	2	1973	DATE
iiclr-17461	48	1	fasb	ORG
iiclr-17461	48	2	i. 13	PERSON
iiclr-17461	49	1	the new york stock exchange	ORG
iiclr-17461	49	2	american stock exchange	ORG
iiclr-17461	49	3	close to $4 trillion dollars	MONEY
iiclr-17461	49	4	annually	DATE
iiclr-17461	50	1	stephen j. choi & andrew t. guzman	PERSON
iiclr-17461	50	2	american	NORP
iiclr-17461	50	3	17 nw	QUANTITY
iiclr-17461	51	1	j. int'l	PERSON
iiclr-17461	53	1	9:1	CARDINAL
iiclr-17461	53	2	1998	DATE
iiclr-17461	53	3	the united states	GPE
iiclr-17461	53	4	4	CARDINAL
iiclr-17461	53	5	u.s.	GPE
iiclr-17461	53	6	gaap	PERSON
iiclr-17461	53	7	u.s.	GPE
iiclr-17461	54	1	5	CARDINAL
iiclr-17461	54	2	sec	ORG
iiclr-17461	54	3	two	CARDINAL
iiclr-17461	54	4	fiscal years	DATE
iiclr-17461	55	1	6	CARDINAL
iiclr-17461	55	2	the past three fiscal years	DATE
iiclr-17461	57	1	8	CARDINAL
iiclr-17461	57	2	u.s.	GPE
iiclr-17461	58	1	the united states	GPE
iiclr-17461	58	2	first	ORDINAL
iiclr-17461	59	1	u.s.	GPE
iiclr-17461	60	1	u.s.	GPE
iiclr-17461	60	2	l. &	ORG
iiclr-17461	61	1	207	CARDINAL
iiclr-17461	61	2	1996	DATE
iiclr-17461	62	1	14	CARDINAL
iiclr-17461	62	2	jamie pratt	PERSON
iiclr-17461	62	3	four	CARDINAL
iiclr-17461	62	4	1	CARDINAL
iiclr-17461	62	5	2	CARDINAL
iiclr-17461	62	6	3	CARDINAL
iiclr-17461	62	7	4	CARDINAL
iiclr-17461	65	1	one	CARDINAL
iiclr-17461	66	1	one	CARDINAL
iiclr-17461	67	1	supra	PERSON
iiclr-17461	67	2	10	CARDINAL
iiclr-17461	67	3	28	CARDINAL
iiclr-17461	67	4	15	CARDINAL
iiclr-17461	67	5	17	CARDINAL
iiclr-17461	68	1	210.4-01(a)(2	CARDINAL
iiclr-17461	68	2	1997	DATE
iiclr-17461	69	1	m. elizabeth rader	PERSON
iiclr-17461	69	2	17	CARDINAL
iiclr-17461	69	3	fordham	GPE
iiclr-17461	69	4	l.j.	ORG
iiclr-17461	70	1	s129	DATE
iiclr-17461	70	2	1994	DATE
iiclr-17461	71	1	16	CARDINAL
iiclr-17461	72	1	17	CARDINAL
iiclr-17461	73	1	210.3-19(a)(1	CARDINAL
iiclr-17461	74	1	17	CARDINAL
iiclr-17461	74	2	17	CARDINAL
iiclr-17461	75	1	210.3-19(a)(2	CARDINAL
iiclr-17461	76	1	18	CARDINAL
iiclr-17461	77	1	four	CARDINAL
iiclr-17461	78	1	first	ORDINAL
iiclr-17461	78	2	british	NORP
iiclr-17461	78	3	the united kingdom	GPE
iiclr-17461	78	4	the united states	GPE
iiclr-17461	78	5	netherlands	GPE
iiclr-17461	79	1	mueller et al.	PERSON
iiclr-17461	79	2	8	CARDINAL
iiclr-17461	79	3	11	CARDINAL
iiclr-17461	79	4	1994	DATE
iiclr-17461	80	1	second	ORDINAL
iiclr-17461	80	2	europe	LOC
iiclr-17461	80	3	japan	GPE
iiclr-17461	81	1	11	CARDINAL
iiclr-17461	83	1	third	ORDINAL
iiclr-17461	83	2	south american	NORP
iiclr-17461	84	1	south america	LOC
iiclr-17461	86	1	ussr	GPE
iiclr-17461	87	1	d.	NORP
iiclr-17461	87	2	the early 1990s	DATE
iiclr-17461	88	1	d.	NORP
iiclr-17461	89	1	11-12	CARDINAL
iiclr-17461	90	1	9	CARDINAL
iiclr-17461	92	1	int'l &	ORG
iiclr-17461	93	1	l. rev	PERSON
iiclr-17461	94	1	second	ORDINAL
iiclr-17461	94	2	u.s.	GPE
iiclr-17461	95	1	u.s.	GPE
iiclr-17461	96	1	1993	DATE
iiclr-17461	96	2	german	NORP
iiclr-17461	96	3	daimler-benz	ORG
iiclr-17461	96	4	the united states	GPE
iiclr-17461	97	1	daimler	ORG
iiclr-17461	97	2	u.s.	GPE
iiclr-17461	98	1	german	NORP
iiclr-17461	98	2	daimler-benz	ORG
iiclr-17461	98	3	over 300 million	CARDINAL
iiclr-17461	98	4	u.s. dollars.22	GPE
iiclr-17461	98	5	u.s.	GPE
iiclr-17461	98	6	daimler-benz's	ORG
iiclr-17461	98	7	one billion	MONEY
iiclr-17461	98	8	u.s.	GPE
iiclr-17461	98	9	annual	DATE
iiclr-17461	101	1	4	CARDINAL
iiclr-17461	101	2	u.s.	GPE
iiclr-17461	102	1	25	CARDINAL
iiclr-17461	102	2	u.s.	GPE
iiclr-17461	103	1	the united states'	GPE
iiclr-17461	103	2	u.s.	GPE
iiclr-17461	103	3	the new york stock exchange	ORG
iiclr-17461	103	4	nyse	ORG
iiclr-17461	103	5	19	CARDINAL
iiclr-17461	104	1	rader	PERSON
iiclr-17461	104	2	supra	PERSON
iiclr-17461	104	3	15	CARDINAL
iiclr-17461	105	1	20	CARDINAL
iiclr-17461	106	1	2	CARDINAL
iiclr-17461	106	2	703	CARDINAL
iiclr-17461	108	1	todd cohen	PERSON
iiclr-17461	108	2	1994	DATE
iiclr-17461	111	1	l. 491	PERSON
iiclr-17461	111	2	519	CARDINAL
iiclr-17461	111	3	1995	DATE
iiclr-17461	112	1	hundreds of thousands	CARDINAL
iiclr-17461	113	1	d.	NORP
iiclr-17461	114	1	u.s.	GPE
iiclr-17461	116	1	3	CARDINAL
iiclr-17461	116	2	886	CARDINAL
iiclr-17461	117	1	22	CARDINAL
iiclr-17461	118	1	885	CARDINAL
iiclr-17461	118	2	23	CARDINAL
iiclr-17461	120	1	two	CARDINAL
iiclr-17461	120	2	34,600	MONEY
iiclr-17461	120	3	the united states	GPE
iiclr-17461	120	4	260,600	MONEY
iiclr-17461	120	5	britain	GPE
iiclr-17461	120	6	240,600	MONEY
iiclr-17461	120	7	australia	GPE
iiclr-17461	121	1	lee berton	PERSON
iiclr-17461	121	2	wall st. j.	PERSON
iiclr-17461	121	3	aug. 29, 1995	DATE
iiclr-17461	122	1	25	CARDINAL
iiclr-17461	123	1	cohen	PERSON
iiclr-17461	123	2	supra	PERSON
iiclr-17461	123	3	20	CARDINAL
iiclr-17461	123	4	494	CARDINAL
iiclr-17461	123	5	26	CARDINAL
iiclr-17461	124	1	3	CARDINAL
iiclr-17461	124	2	875	CARDINAL
iiclr-17461	126	1	9	CARDINAL
iiclr-17461	126	2	american	NORP
iiclr-17461	126	3	u.s.	GPE
iiclr-17461	126	4	approximately 200	CARDINAL
iiclr-17461	126	5	2000	CARDINAL
iiclr-17461	126	6	nyse	ORG
iiclr-17461	126	7	europe	LOC
iiclr-17461	126	8	canada	GPE
iiclr-17461	127	1	31	CARDINAL
iiclr-17461	127	2	u.s.	GPE
iiclr-17461	127	3	eastern europe	LOC
iiclr-17461	127	4	sec	ORG
iiclr-17461	128	1	sec	ORG
iiclr-17461	128	2	sec	ORG
iiclr-17461	128	3	u.s.	GPE
iiclr-17461	129	1	u.s.	GPE
iiclr-17461	129	2	congress	ORG
iiclr-17461	129	3	1996.14	CARDINAL
iiclr-17461	129	4	congress	ORG
iiclr-17461	129	5	35	CARDINAL
iiclr-17461	129	6	face.36	ORG
iiclr-17461	129	7	congress	ORG
iiclr-17461	129	8	the united states.37 congress	ORG
iiclr-17461	129	9	sec	ORG
iiclr-17461	129	10	27	CARDINAL
iiclr-17461	130	1	david s. ruder	PERSON
iiclr-17461	130	2	u.s.	GPE
iiclr-17461	130	3	17 nw	QUANTITY
iiclr-17461	130	4	j. int'l	PERSON
iiclr-17461	130	5	l. & bus	ORG
iiclr-17461	131	1	1,	PERCENT
iiclr-17461	131	2	4 (1996	DATE
iiclr-17461	132	1	28	CARDINAL
iiclr-17461	133	1	berton	GPE
iiclr-17461	133	2	supra	PERSON
iiclr-17461	133	3	24	CARDINAL
iiclr-17461	134	1	30	CARDINAL
iiclr-17461	135	1	d.	NORP
iiclr-17461	135	2	james l. cochrane	PERSON
iiclr-17461	135	3	u.s.	GPE
iiclr-17461	135	4	17	CARDINAL
iiclr-17461	135	5	fordham	GPE
iiclr-17461	135	6	int'l l.j	GPE
iiclr-17461	135	7	1994	DATE
iiclr-17461	136	1	one	CARDINAL
iiclr-17461	136	2	only 5%	PERCENT
iiclr-17461	136	3	new york	GPE
iiclr-17461	136	4	american	NORP
iiclr-17461	137	1	7	CARDINAL
iiclr-17461	137	2	86	DATE
iiclr-17461	138	1	58%	PERCENT
iiclr-17461	138	2	the zurich stock exchange	ORG
iiclr-17461	138	3	50%	PERCENT
iiclr-17461	138	4	amsterdam	GPE
iiclr-17461	138	5	28%	PERCENT
iiclr-17461	138	6	paris	GPE
iiclr-17461	138	7	27%	PERCENT
iiclr-17461	138	8	frankfurt	GPE
iiclr-17461	138	9	22%	PERCENT
iiclr-17461	138	10	london	GPE
iiclr-17461	140	1	cohen	PERSON
iiclr-17461	140	2	supra	PERSON
iiclr-17461	140	3	20	CARDINAL
iiclr-17461	140	4	492	CARDINAL
iiclr-17461	141	1	32	CARDINAL
iiclr-17461	143	1	michael a. schneider	PERSON
iiclr-17461	143	2	u.s.	GPE
iiclr-17461	143	3	sec	ORG
iiclr-17461	143	4	3	CARDINAL
iiclr-17461	144	1	j. global	PERSON
iiclr-17461	144	2	301	CARDINAL
iiclr-17461	144	3	307	CARDINAL
iiclr-17461	144	4	1994	DATE
iiclr-17461	146	1	17	CARDINAL
iiclr-17461	147	1	210.4-01(a)(1	CARDINAL
iiclr-17461	147	2	1997	DATE
iiclr-17461	148	1	34	CARDINAL
iiclr-17461	148	2	1996	DATE
iiclr-17461	150	1	104	CARDINAL
iiclr-17461	150	2	110	CARDINAL
iiclr-17461	151	1	3416	CARDINAL
iiclr-17461	151	2	3449	DATE
iiclr-17461	152	1	35	CARDINAL
iiclr-17461	154	1	36	CARDINAL
iiclr-17461	156	1	19981	DATE
iiclr-17461	157	1	int'l &	ORG
iiclr-17461	158	1	l. rev	PERSON
iiclr-17461	159	1	38	CARDINAL
iiclr-17461	159	2	sec	ORG
iiclr-17461	159	3	congress	ORG
iiclr-17461	159	4	one year	DATE
iiclr-17461	159	5	u.s.	GPE
iiclr-17461	160	1	9	CARDINAL
iiclr-17461	160	2	march 1998	DATE
iiclr-17461	161	1	4	CARDINAL
iiclr-17461	161	2	sec	ORG
iiclr-17461	161	3	u.s.	GPE
iiclr-17461	162	1	hundreds	CARDINAL
iiclr-17461	162	2	multinational43	GPE
iiclr-17461	163	1	iasc	NORP
iiclr-17461	163	2	sec	ORG
iiclr-17461	163	3	iasc	ORG
iiclr-17461	163	4	u.s.	GPE
iiclr-17461	163	5	the united states	GPE
iiclr-17461	164	1	38	CARDINAL
iiclr-17461	166	1	39	CARDINAL
iiclr-17461	168	1	40	CARDINAL
iiclr-17461	169	1	1973	DATE
iiclr-17461	169	2	australia	GPE
iiclr-17461	169	3	canada	GPE
iiclr-17461	169	4	france	GPE
iiclr-17461	169	5	germany	GPE
iiclr-17461	169	6	japan	GPE
iiclr-17461	169	7	mexico	GPE
iiclr-17461	169	8	netherlands	GPE
iiclr-17461	169	9	the united kingdom	GPE
iiclr-17461	169	10	the united states	GPE
iiclr-17461	170	1	iasc	ORG
iiclr-17461	170	2	nov. 1, 1997	DATE
iiclr-17461	172	1	iasc	NORP
iiclr-17461	172	2	85	CARDINAL
iiclr-17461	173	1	d.	NORP
iiclr-17461	173	2	iasc	ORG
iiclr-17461	173	3	two	CARDINAL
iiclr-17461	174	1	first	ORDINAL
iiclr-17461	175	1	barry j. epstein &	PERSON
iiclr-17461	175	2	mirza	PERSON
iiclr-17461	175	3	1997	DATE
iiclr-17461	175	4	9 (1997	DATE
iiclr-17461	176	1	second	ORDINAL
iiclr-17461	178	1	mid-1999	DATE
iiclr-17461	179	1	epstein & mirza	ORG
iiclr-17461	179	2	40	CARDINAL
iiclr-17461	179	3	13	CARDINAL
iiclr-17461	180	1	early 1998	DATE
iiclr-17461	182	1	iasc	NORP
iiclr-17461	182	2	jasc	ORG
iiclr-17461	182	3	nov. 1, 1997	DATE
iiclr-17461	184	1	43	CARDINAL
iiclr-17461	185	1	microsoft	ORG
iiclr-17461	185	2	american	NORP
iiclr-17461	186	1	iasc	NORP
iiclr-17461	186	2	nov. 1, 1997	DATE
iiclr-17461	188	1	44	DATE
iiclr-17461	190	1	bryan carsberg	PERSON
iiclr-17461	190	2	barry j. epstein &	PERSON
iiclr-17461	190	3	ali mirza	PERSON
iiclr-17461	190	4	1997 (1997	DATE
iiclr-17461	191	1	9:1	CARDINAL
iiclr-17461	191	2	u.s.	GPE
iiclr-17461	191	3	fasb	ORG
iiclr-17461	192	1	u.s.	GPE
iiclr-17461	192	2	fasb	ORG
iiclr-17461	192	3	iasc	NORP
iiclr-17461	194	1	iasc	NORP
iiclr-17461	195	1	a.	PERSON
iiclr-17461	195	2	jasc	FAC
iiclr-17461	195	3	fasb	ORG
iiclr-17461	195	4	the united states	GPE
iiclr-17461	195	5	fasb	ORG
iiclr-17461	196	1	6	CARDINAL
iiclr-17461	197	1	47	CARDINAL
iiclr-17461	197	2	congress	ORG
iiclr-17461	197	3	force.50	DATE
iiclr-17461	197	4	fasb	GPE
iiclr-17461	198	1	51	CARDINAL
iiclr-17461	198	2	sixty days	DATE
iiclr-17461	199	1	fasb.53	ORG
iiclr-17461	199	2	four	CARDINAL
iiclr-17461	199	3	iasc	NORP
iiclr-17461	200	1	six 46	DATE
iiclr-17461	201	1	fasb	ORG
iiclr-17461	201	2	seven	CARDINAL
iiclr-17461	202	1	10	CARDINAL
iiclr-17461	202	2	23	CARDINAL
iiclr-17461	203	1	fasb	ORG
iiclr-17461	203	2	100	CARDINAL
iiclr-17461	204	1	paul b. miller	PERSON
iiclr-17461	204	2	rodney j. redding	PERSON
iiclr-17461	204	3	fasb	ORG
iiclr-17461	204	4	1986	DATE
iiclr-17461	205	1	47	DATE
iiclr-17461	206	1	10	CARDINAL
iiclr-17461	206	2	23	CARDINAL
iiclr-17461	207	1	48	DATE
iiclr-17461	208	1	24	DATE
iiclr-17461	208	2	49	DATE
iiclr-17461	210	1	7	CARDINAL
iiclr-17461	210	2	56	CARDINAL
iiclr-17461	210	3	51	CARDINAL
iiclr-17461	212	1	five to two	CARDINAL
iiclr-17461	214	1	james r. boatsman et al.	PERSON
iiclr-17461	214	2	644	CARDINAL
iiclr-17461	214	3	7th	ORDINAL
iiclr-17461	214	4	1994	DATE
iiclr-17461	215	1	54	DATE
iiclr-17461	216	1	645	CARDINAL
iiclr-17461	216	2	19981	DATE
iiclr-17461	217	1	int'l &	ORG
iiclr-17461	218	1	l. rev	PERSON
iiclr-17461	218	2	months.56	PERSON
iiclr-17461	218	3	the iasc board	ORG
iiclr-17461	219	1	57	CARDINAL
iiclr-17461	220	1	three to four years	DATE
iiclr-17461	220	2	the united states	GPE
iiclr-17461	221	1	the united states	GPE
iiclr-17461	221	2	u.s.	GPE
iiclr-17461	224	1	63	CARDINAL
iiclr-17461	225	1	two	CARDINAL
iiclr-17461	226	1	the united states	GPE
iiclr-17461	226	2	56	CARDINAL
iiclr-17461	229	1	three-fourths	CARDINAL
iiclr-17461	229	2	the iasc board	ORG
iiclr-17461	231	1	john l. kirkpatrick	PERSON
iiclr-17461	231	2	87	CARDINAL
iiclr-17461	231	3	89	CARDINAL
iiclr-17461	231	4	1986	DATE
iiclr-17461	232	1	60	CARDINAL
iiclr-17461	233	1	dhia d. alhashim &	ORG
iiclr-17461	233	2	jeffrey s. arpan	PERSON
iiclr-17461	233	3	85	CARDINAL
iiclr-17461	233	4	3d	CARDINAL
iiclr-17461	233	5	1992	DATE
iiclr-17461	234	1	61	CARDINAL
iiclr-17461	235	1	10	CARDINAL
iiclr-17461	235	2	411	CARDINAL
iiclr-17461	237	1	1990	DATE
iiclr-17461	237	2	ibm	ORG
iiclr-17461	237	3	dupont	ORG
iiclr-17461	237	4	$6.5 billion	MONEY
iiclr-17461	237	5	$1.4 billion	MONEY
iiclr-17461	239	1	alhashim & arpan	ORG
iiclr-17461	239	2	supra	PERSON
iiclr-17461	239	3	60	CARDINAL
iiclr-17461	239	4	85	DATE
iiclr-17461	239	5	epstein & mirza	PERSON
iiclr-17461	239	6	40	CARDINAL
iiclr-17461	239	7	247	CARDINAL
iiclr-17461	239	8	64	CARDINAL
iiclr-17461	242	1	248	CARDINAL
iiclr-17461	243	1	9:1	CARDINAL
iiclr-17461	243	2	u.s.	GPE
iiclr-17461	245	1	one	CARDINAL
iiclr-17461	246	1	the united states	GPE
iiclr-17461	246	2	forty years.69	MONEY
iiclr-17461	247	1	five years	DATE
iiclr-17461	248	1	twenty	CARDINAL
iiclr-17461	248	2	u.s.	GPE
iiclr-17461	249	1	u.s.	GPE
iiclr-17461	249	2	forty years	DATE
iiclr-17461	249	3	twenty years	DATE
iiclr-17461	250	1	u.s.	GPE
iiclr-17461	250	2	67	CARDINAL
iiclr-17461	252	1	american	NORP
iiclr-17461	252	2	2000	MONEY
iiclr-17461	252	3	one year	DATE
iiclr-17461	253	1	2000	MONEY
iiclr-17461	254	1	abc	ORG
iiclr-17461	254	2	2000	MONEY
iiclr-17461	255	1	abc	ORG
iiclr-17461	255	2	500	MONEY
iiclr-17461	255	3	1500	MONEY
iiclr-17461	256	1	u.s.	GPE
iiclr-17461	256	2	500	MONEY
iiclr-17461	257	1	1500	MONEY
iiclr-17461	257	2	15 years	DATE
iiclr-17461	258	1	1500	MONEY
iiclr-17461	258	2	this year	DATE
iiclr-17461	258	3	abc	ORG
iiclr-17461	258	4	100	MONEY
iiclr-17461	258	5	the next 15 years	DATE
iiclr-17461	259	1	this year	DATE
iiclr-17461	259	2	the american company	ORG
iiclr-17461	259	3	2000	MONEY
iiclr-17461	259	4	abc	ORG
iiclr-17461	259	5	only $600	MONEY
iiclr-17461	259	6	500	MONEY
iiclr-17461	259	7	100	MONEY
iiclr-17461	260	1	68	CARDINAL
iiclr-17461	261	1	mueller et al.	PERSON
iiclr-17461	261	2	18	CARDINAL
iiclr-17461	261	3	23	CARDINAL
iiclr-17461	262	1	69	CARDINAL
iiclr-17461	264	1	1990	DATE
iiclr-17461	264	2	philip morris	ORG
iiclr-17461	264	3	kraft, inc.	ORG
iiclr-17461	264	4	$11 billion	MONEY
iiclr-17461	264	5	u.s.	GPE
iiclr-17461	265	1	10	CARDINAL
iiclr-17461	265	2	342	CARDINAL
iiclr-17461	266	1	philip morris	ORG
iiclr-17461	266	2	approximately $275 million	MONEY
iiclr-17461	266	3	each year	DATE
iiclr-17461	268	1	epstein & mirza	ORG
iiclr-17461	268	2	40	CARDINAL
iiclr-17461	268	3	330	CARDINAL
iiclr-17461	269	1	mueller et al.	PERSON
iiclr-17461	269	2	18	CARDINAL
iiclr-17461	269	3	24	CARDINAL
iiclr-17461	269	4	71	CARDINAL
iiclr-17461	270	1	epstein & mirza	ORG
iiclr-17461	270	2	40	CARDINAL
iiclr-17461	270	3	330	CARDINAL
iiclr-17461	270	4	1998	DATE
iiclr-17461	272	1	int'l &	ORG
iiclr-17461	273	1	l. rev	PERSON
iiclr-17461	273	2	year	DATE
iiclr-17461	274	1	u.s.	GPE
iiclr-17461	274	2	ias	ORG
iiclr-17461	276	1	73	CARDINAL
iiclr-17461	277	1	recognized.75	GPE
iiclr-17461	278	1	77	CARDINAL
iiclr-17461	279	1	subsequent years	DATE
iiclr-17461	279	2	72	DATE
iiclr-17461	280	1	u.s.	GPE
iiclr-17461	280	2	u.s.	GPE
iiclr-17461	281	1	10	CARDINAL
iiclr-17461	281	2	342	CARDINAL
iiclr-17461	283	1	philip morris	ORG
iiclr-17461	283	2	$275 million	MONEY
iiclr-17461	284	1	japan	GPE
iiclr-17461	285	1	u.s.	GPE
iiclr-17461	287	1	boatsman et al.	PERSON
iiclr-17461	287	2	53	CARDINAL
iiclr-17461	287	3	8	CARDINAL
iiclr-17461	290	1	epstein & mirza	PERSON
iiclr-17461	290	2	40	CARDINAL
iiclr-17461	290	3	309	CARDINAL
iiclr-17461	292	1	53	CARDINAL
iiclr-17461	292	2	9	CARDINAL
iiclr-17461	292	3	75	CARDINAL
iiclr-17461	293	1	9-10	DATE
iiclr-17461	295	1	10	CARDINAL
iiclr-17461	297	1	9	CARDINAL
iiclr-17461	298	1	10-11	DATE
iiclr-17461	300	1	xyz	PERSON
iiclr-17461	300	2	abc	ORG
iiclr-17461	300	3	$1 million	MONEY
iiclr-17461	301	1	abc	ORG
iiclr-17461	301	2	500,000	MONEY
iiclr-17461	301	3	750,000	MONEY
iiclr-17461	302	1	abc	ORG
iiclr-17461	302	2	500,000	MONEY
iiclr-17461	304	1	abc	ORG
iiclr-17461	304	2	750,000	MONEY
iiclr-17461	305	1	250,000	MONEY
iiclr-17461	306	1	40 years	DATE
iiclr-17461	307	1	9-10	DATE
iiclr-17461	308	1	9:1	CARDINAL
iiclr-17461	308	2	9	CARDINAL
iiclr-17461	308	3	ias	ORG
iiclr-17461	308	4	u.s.	GPE
iiclr-17461	308	5	gaap	PERSON
iiclr-17461	309	1	u.s.	GPE
iiclr-17461	309	2	twelve	CARDINAL
iiclr-17461	309	3	only three	CARDINAL
iiclr-17461	310	1	u.s.	GPE
iiclr-17461	311	1	twelve	CARDINAL
iiclr-17461	311	2	three	CARDINAL
iiclr-17461	311	3	ias	ORG
iiclr-17461	313	1	u.s.	GPE
iiclr-17461	313	2	sec	ORG
iiclr-17461	313	3	iasc	ORG
iiclr-17461	313	4	u.s.	GPE
iiclr-17461	314	1	one	CARDINAL
iiclr-17461	314	2	nyse	ORG
iiclr-17461	314	3	u.s.	GPE
iiclr-17461	315	1	10-11	DATE
iiclr-17461	317	1	11	CARDINAL
iiclr-17461	317	2	8 1	DATE
iiclr-17461	318	1	three	CARDINAL
iiclr-17461	318	2	1	CARDINAL
iiclr-17461	318	3	2	CARDINAL
iiclr-17461	318	4	3	CARDINAL
iiclr-17461	318	5	one	CARDINAL
iiclr-17461	319	1	epstein & mirza	ORG
iiclr-17461	319	2	40	CARDINAL
iiclr-17461	319	3	309	CARDINAL
iiclr-17461	322	1	309	CARDINAL
iiclr-17461	323	1	83	CARDINAL
iiclr-17461	324	1	309	CARDINAL
iiclr-17461	325	1	dso	ORG
iiclr-17461	325	2	53	CARDINAL
iiclr-17461	325	3	11-13	DATE
iiclr-17461	325	4	84	CARDINAL
iiclr-17461	326	1	epstein & mirza	ORG
iiclr-17461	326	2	40	CARDINAL
iiclr-17461	326	3	309	CARDINAL
iiclr-17461	327	1	u.s.	GPE
iiclr-17461	329	1	david mercado	PERSON
iiclr-17461	329	2	1996	DATE
iiclr-17461	329	3	343	CARDINAL
iiclr-17461	329	4	pli corp	ORG
iiclr-17461	329	5	l. & practice	ORG
iiclr-17461	331	1	epstein & mirza	LAW
iiclr-17461	331	2	40	CARDINAL
iiclr-17461	332	1	cochrane	PERSON
iiclr-17461	332	2	supra	PERSON
iiclr-17461	332	3	30	CARDINAL
iiclr-17461	333	1	cochrane	PERSON
iiclr-17461	334	1	cochrane	PERSON
iiclr-17461	334	2	nyse	ORG
iiclr-17461	334	3	london	GPE
iiclr-17461	334	4	sec	ORG
iiclr-17461	335	1	berton	GPE
iiclr-17461	335	2	supra	PERSON
iiclr-17461	335	3	24	CARDINAL
iiclr-17461	335	4	ai5	PERSON
iiclr-17461	335	5	19981	DATE
iiclr-17461	336	1	int'l &	ORG
iiclr-17461	337	1	l. rev	PERSON
iiclr-17461	338	1	1	CARDINAL
iiclr-17461	338	2	2	CARDINAL
iiclr-17461	338	3	the united states	GPE
iiclr-17461	339	1	sec	ORG
iiclr-17461	339	2	fasb	ORG
iiclr-17461	340	1	october of 1996	DATE
iiclr-17461	340	2	congress	ORG
iiclr-17461	341	1	congress	ORG
iiclr-17461	341	2	sec	ORG
iiclr-17461	341	3	u.s.	GPE
iiclr-17461	342	1	congress	ORG
iiclr-17461	343	1	sec	ORG
iiclr-17461	344	1	iasc	ORG
iiclr-17461	345	1	sec	ORG
iiclr-17461	345	2	the spring of 1996	DATE
iiclr-17461	345	3	march 1998	DATE
iiclr-17461	346	1	iasc	ORG
iiclr-17461	347	1	89	CARDINAL
iiclr-17461	348	1	sec	ORG
iiclr-17461	348	2	u.s.	GPE
iiclr-17461	350	1	1	CARDINAL
iiclr-17461	351	1	2	CARDINAL
iiclr-17461	354	1	87	CARDINAL
iiclr-17461	355	1	1996	DATE
iiclr-17461	357	1	104	CARDINAL
iiclr-17461	357	2	509	CARDINAL
iiclr-17461	357	3	4	CARDINAL
iiclr-17461	357	4	110	CARDINAL
iiclr-17461	358	1	3416	CARDINAL
iiclr-17461	358	2	3449	DATE
iiclr-17461	359	1	88	CARDINAL
iiclr-17461	361	1	paul pacter	PERSON
iiclr-17461	361	2	1996	DATE
iiclr-17461	361	3	430	CARDINAL
iiclr-17461	361	4	pli corp	ORG
iiclr-17461	361	5	l. & practice	ORG
iiclr-17461	362	1	9:1	CARDINAL
iiclr-17461	362	2	3	CARDINAL
iiclr-17461	364	1	90	CARDINAL
iiclr-17461	364	2	sec	ORG
iiclr-17461	364	3	fasb	ORG
iiclr-17461	365	1	ed jenkins	PERSON
iiclr-17461	365	2	dennis beresford	PERSON
iiclr-17461	365	3	fasb	ORG
iiclr-17461	366	1	2	CARDINAL
iiclr-17461	366	2	beresford	PERSON
iiclr-17461	366	3	u.s.	GPE
iiclr-17461	366	4	jenkins	PERSON
iiclr-17461	366	5	95	CARDINAL
iiclr-17461	366	6	jenkins	PERSON
iiclr-17461	367	1	beresford	PERSON
iiclr-17461	367	2	fasb	ORG
iiclr-17461	368	1	1992	DATE
iiclr-17461	368	2	fasb	ORG
iiclr-17461	369	1	9	CARDINAL
iiclr-17461	369	2	fasb	ORG
iiclr-17461	370	1	7	CARDINAL
iiclr-17461	371	1	fasb	ORG
iiclr-17461	371	2	u.s.	GPE
iiclr-17461	371	3	february 1997	DATE
iiclr-17461	371	4	fasb	ORG
iiclr-17461	371	5	u.s.	GPE
iiclr-17461	371	6	90	CARDINAL
iiclr-17461	372	1	michael h. sutton	PERSON
iiclr-17461	372	2	1996	DATE
iiclr-17461	372	3	328	CARDINAL
iiclr-17461	372	4	pli corp	ORG
iiclr-17461	372	5	l. & practice	ORG
iiclr-17461	374	1	sec	ORG
iiclr-17461	374	2	arthur levitt	PERSON
iiclr-17461	374	3	iasc	ORG
iiclr-17461	375	1	sec	ORG
iiclr-17461	375	2	iasc	ORG
iiclr-17461	375	3	june 1, 1997	DATE
iiclr-17461	375	4	1997 wl 12699341	DATE
iiclr-17461	376	1	levitt	PERSON
iiclr-17461	378	1	sec	ORG
iiclr-17461	379	1	144a	ORG
iiclr-17461	379	2	supra	PERSON
iiclr-17461	379	3	27	CARDINAL
iiclr-17461	379	4	1	CARDINAL
iiclr-17461	379	5	6	CARDINAL
iiclr-17461	379	6	92	CARDINAL
iiclr-17461	380	1	james r. peterson	PERSON
iiclr-17461	380	2	july 1, 1997	DATE
iiclr-17461	380	3	1997 wl 12699375	DATE
iiclr-17461	381	1	93	CARDINAL
iiclr-17461	385	1	7	CARDINAL
iiclr-17461	385	2	85	DATE
iiclr-17461	385	3	97	CARDINAL
iiclr-17461	387	1	d.	NORP
iiclr-17461	387	2	fasb	ORG
iiclr-17461	387	3	u.s.	GPE
iiclr-17461	387	4	u.s.	GPE
iiclr-17461	388	1	fasb	GPE
iiclr-17461	388	2	u.s.	GPE
iiclr-17461	388	3	first	ORDINAL
iiclr-17461	388	4	fasb	ORG
iiclr-17461	388	5	u.s.	GPE
iiclr-17461	388	6	iasc	NORP
iiclr-17461	389	1	1998	DATE
iiclr-17461	390	1	int'l &	ORG
iiclr-17461	391	1	l. rev	PERSON
iiclr-17461	392	1	99	CARDINAL
iiclr-17461	392	2	u.s.	GPE
iiclr-17461	392	3	the united states	GPE
iiclr-17461	394	1	fasb	ORG
iiclr-17461	395	1	fasb	ORG
iiclr-17461	396	1	fasb	ORG
iiclr-17461	397	1	one	CARDINAL
iiclr-17461	397	2	fasb	ORG
iiclr-17461	397	3	u.s.	GPE
iiclr-17461	398	1	one	CARDINAL
iiclr-17461	398	2	fasb board	ORG
iiclr-17461	398	3	tihe iasc standard	ORG
iiclr-17461	399	1	u.s.	GPE
iiclr-17461	400	1	u.s.	GPE
iiclr-17461	401	1	congress	ORG
iiclr-17461	402	1	sec	ORG
iiclr-17461	402	2	u.s.	GPE
iiclr-17461	403	1	fasb	ORG
iiclr-17461	403	2	u.s.	GPE
iiclr-17461	404	1	sec	ORG
iiclr-17461	404	2	iasc	ORG
iiclr-17461	404	3	u.s.	GPE
iiclr-17461	405	1	one	CARDINAL
iiclr-17461	405	2	sec	ORG
iiclr-17461	405	3	u.s.	GPE
iiclr-17461	406	1	0 3	CARDINAL
iiclr-17461	406	2	u.s.	GPE
iiclr-17461	407	1	99	CARDINAL
iiclr-17461	408	1	glenn cheney	PERSON
iiclr-17461	408	2	fasb	ORG
iiclr-17461	408	3	iasc	ORG
iiclr-17461	409	1	today	DATE
iiclr-17461	409	2	7, 1997	DATE
iiclr-17461	409	3	1997 wl 9510261	DATE
iiclr-17461	410	1	100	CARDINAL
iiclr-17461	413	1	michael g. stevens	PERSON
iiclr-17461	413	2	acer	PERSON
iiclr-17461	413	3	may 19, 1997	DATE
iiclr-17461	413	4	1997 wl 8955018	DATE
iiclr-17461	414	1	103	CARDINAL
iiclr-17461	415	1	cochrane	PERSON
iiclr-17461	415	2	supra	PERSON
iiclr-17461	415	3	30	CARDINAL
iiclr-17461	416	1	2	CARDINAL
iiclr-17461	416	2	714	CARDINAL
iiclr-17461	417	1	9:1	CARDINAL
iiclr-17461	417	2	exceptionally good years	DATE
iiclr-17461	417	3	poor years	DATE
iiclr-17461	418	1	u.s.	GPE
iiclr-17461	418	2	°5	CARDINAL
iiclr-17461	418	3	two	CARDINAL
iiclr-17461	418	4	u.s.	GPE
iiclr-17461	419	1	°6	CARDINAL
iiclr-17461	420	1	u.s.	GPE
iiclr-17461	420	2	u.s.	GPE
iiclr-17461	420	3	u.s.	GPE
iiclr-17461	422	1	u.s.	GPE
iiclr-17461	423	1	u.s.	GPE
iiclr-17461	423	2	sec	ORG
iiclr-17461	425	1	u.s.	GPE
iiclr-17461	425	2	u.s.	GPE
iiclr-17461	426	1	u.s.	GPE
iiclr-17461	426	2	u.s.	GPE
iiclr-17461	426	3	gaap	PERSON
iiclr-17461	427	1	two	CARDINAL
iiclr-17461	428	1	one	CARDINAL
iiclr-17461	428	2	u.s.	GPE
iiclr-17461	428	3	gaap	PERSON
iiclr-17461	429	1	u.s.	GPE
iiclr-17461	429	2	u.s.	GPE
iiclr-17461	430	1	u.s.	GPE
iiclr-17461	431	1	u.s.	GPE
iiclr-17461	431	2	104	PRODUCT
iiclr-17461	432	1	randall smith et al	PERSON
iiclr-17461	432	2	annual	DATE
iiclr-17461	432	3	wallst	PERSON
iiclr-17461	433	1	j., nov. 3, 1994	PERSON
iiclr-17461	433	2	al	ORG
iiclr-17461	433	3	105	CARDINAL
iiclr-17461	434	1	cochrane	PERSON
iiclr-17461	434	2	supra	PERSON
iiclr-17461	434	3	30	CARDINAL
iiclr-17461	434	4	66	CARDINAL
iiclr-17461	435	1	106	CARDINAL
iiclr-17461	438	1	demmo	PERSON
iiclr-17461	438	2	2	CARDINAL
iiclr-17461	438	3	714-715	QUANTITY
iiclr-17461	438	4	108	CARDINAL
iiclr-17461	439	1	cochrane	PERSON
iiclr-17461	439	2	supra	PERSON
iiclr-17461	439	3	30	CARDINAL
iiclr-17461	440	1	109	CARDINAL
iiclr-17461	441	1	edward f. greene et al.	PERSON
iiclr-17461	441	2	u.s.	GPE
iiclr-17461	441	3	50	CARDINAL
iiclr-17461	443	1	413	CARDINAL
iiclr-17461	443	2	432	CARDINAL
iiclr-17461	443	3	1995	DATE
iiclr-17461	444	1	1998	DATE
iiclr-17461	445	1	int'l &	ORG
iiclr-17461	446	1	l. rev	PERSON
iiclr-17461	448	1	u.s.	GPE
iiclr-17461	449	1	u.s.	GPE
iiclr-17461	449	2	gaap	PERSON
iiclr-17461	450	1	u.s.	GPE
iiclr-17461	450	2	sec	ORG
iiclr-17461	450	3	ias	ORG
iiclr-17461	451	1	u.s.	GPE
iiclr-17461	451	2	u.s.	GPE
iiclr-17461	452	1	americans	NORP
iiclr-17461	453	1	2	CARDINAL
iiclr-17461	453	2	the mid-1980s	DATE
iiclr-17461	453	3	american	NORP
iiclr-17461	453	4	approximately two billion dollars	MONEY
iiclr-17461	454	1	3	CARDINAL
iiclr-17461	454	2	american	NORP
iiclr-17461	454	3	two billion dollars	MONEY
iiclr-17461	454	4	a week	DATE
iiclr-17461	455	1	4	CARDINAL
iiclr-17461	455	2	americans	NORP
iiclr-17461	455	3	u.s.	GPE
iiclr-17461	456	1	5	CARDINAL
iiclr-17461	456	2	sec	ORG
iiclr-17461	456	3	u.s.	GPE
iiclr-17461	456	4	u.s.	GPE
iiclr-17461	457	1	6	CARDINAL
iiclr-17461	457	2	sec	ORG
iiclr-17461	457	3	u.s.	GPE
iiclr-17461	458	1	u.s.	GPE
iiclr-17461	458	2	u.s.	GPE
iiclr-17461	459	1	philip r. lochner jr.	PERSON
iiclr-17461	459	2	sec	ORG
iiclr-17461	459	3	sec	ORG
iiclr-17461	459	4	u.s.	GPE
iiclr-17461	460	1	u.s.	GPE
iiclr-17461	463	1	americans	NORP
iiclr-17461	463	2	u.s.	GPE
iiclr-17461	464	1	sec	ORG
iiclr-17461	464	2	u.s.	GPE
iiclr-17461	464	3	american capital	ORG
iiclr-17461	465	1	u.s.	GPE
iiclr-17461	466	1	9 110	CARDINAL
iiclr-17461	467	1	greene et al.	PERSON
iiclr-17461	467	2	109	CARDINAL
iiclr-17461	467	3	432	CARDINAL
iiclr-17461	468	1	111	CARDINAL
iiclr-17461	469	1	cochrane	PERSON
iiclr-17461	469	2	supra	PERSON
iiclr-17461	469	3	30	CARDINAL
iiclr-17461	470	1	112	CARDINAL
iiclr-17461	471	1	schneider	PERSON
iiclr-17461	471	2	33	CARDINAL
iiclr-17461	471	3	327	CARDINAL
iiclr-17461	471	4	113	CARDINAL
iiclr-17461	472	1	cohen	PERSON
iiclr-17461	472	2	supra	PERSON
iiclr-17461	472	3	20	CARDINAL
iiclr-17461	472	4	491	CARDINAL
iiclr-17461	473	1	114	CARDINAL
iiclr-17461	475	1	william c. freund	PERSON
iiclr-17461	475	2	wall st	GPE
iiclr-17461	475	3	j.	GPE
iiclr-17461	475	4	aug. 27, 1993	DATE
iiclr-17461	475	5	1993	DATE
iiclr-17461	476	1	116	CARDINAL
iiclr-17461	478	1	2	CARDINAL
iiclr-17461	478	2	713	CARDINAL
iiclr-17461	479	1	118	CARDINAL
iiclr-17461	480	1	freund	ORG
iiclr-17461	480	2	supra	PERSON
iiclr-17461	480	3	115	CARDINAL
iiclr-17461	480	4	sec	ORG
iiclr-17461	480	5	philip r. lochner	PERSON
iiclr-17461	480	6	jr.	PERSON
iiclr-17461	481	1	119	CARDINAL
iiclr-17461	483	1	9:1	CARDINAL
iiclr-17461	483	2	sec	ORG
iiclr-17461	484	1	iasc	ORG
iiclr-17461	484	2	u.s.	GPE
iiclr-17461	485	1	first	ORDINAL
iiclr-17461	485	2	u.s.	GPE
iiclr-17461	485	3	gaap	PERSON
iiclr-17461	486	1	u.s.	GPE
iiclr-17461	486	2	nyse	ORG
iiclr-17461	486	3	five billion dollars	MONEY
iiclr-17461	486	4	u.s.	GPE
iiclr-17461	487	1	second	ORDINAL
iiclr-17461	487	2	weekly	DATE
iiclr-17461	487	3	at least one million dollars	MONEY
iiclr-17461	487	4	200,000	CARDINAL
iiclr-17461	488	1	23	CARDINAL
iiclr-17461	489	1	asterisk	ORG
iiclr-17461	491	1	u.s.	GPE
iiclr-17461	492	1	u.s.	GPE
iiclr-17461	493	1	only about 200	CARDINAL
iiclr-17461	494	1	1800	CARDINAL
iiclr-17461	494	2	u.s.	GPE
iiclr-17461	495	1	u.s.	GPE
iiclr-17461	496	1	u.s.	GPE
iiclr-17461	497	1	sec	ORG
iiclr-17461	497	2	u.s.	GPE
iiclr-17461	497	3	gaap	PERSON
iiclr-17461	498	1	u.s.	GPE
iiclr-17461	498	2	120	CARDINAL
iiclr-17461	499	1	cochrane	PERSON
iiclr-17461	499	2	supra	PERSON
iiclr-17461	499	3	30	CARDINAL
iiclr-17461	499	4	s63	ORG
iiclr-17461	500	1	121	CARDINAL
iiclr-17461	504	1	freund	ORG
iiclr-17461	504	2	115	CARDINAL
iiclr-17461	504	3	a6	ORG
iiclr-17461	505	1	125	CARDINAL
iiclr-17461	506	1	3	CARDINAL
iiclr-17461	506	2	888	CARDINAL
iiclr-17461	506	3	1998	DATE
iiclr-17461	508	1	int'l &	ORG
iiclr-17461	509	1	l. rev	PERSON
iiclr-17461	510	1	u.s.	ORG
iiclr-17461	511	1	27	CARDINAL
iiclr-17461	513	1	sec	ORG
iiclr-17461	514	1	9	CARDINAL
iiclr-17461	514	2	sec	ORG
iiclr-17461	515	1	30	CARDINAL
iiclr-17461	515	2	sec	ORG
iiclr-17461	516	1	3	CARDINAL
iiclr-17461	516	2	sec	ORG
iiclr-17461	516	3	sec	ORG
iiclr-17461	516	4	later.	DATE
iiclr-17461	517	1	32	CARDINAL
iiclr-17461	517	2	u.s.	GPE
iiclr-17461	517	3	sec	ORG
iiclr-17461	517	4	that day	DATE
iiclr-17461	517	5	sec	ORG
iiclr-17461	517	6	the united states'	GPE
iiclr-17461	518	1	34	CARDINAL
iiclr-17461	518	2	sec	ORG
iiclr-17461	519	1	35	CARDINAL
iiclr-17461	519	2	the united states	GPE
iiclr-17461	520	1	136	CARDINAL
iiclr-17461	520	2	u.s.	GPE
iiclr-17461	521	1	37	CARDINAL
iiclr-17461	521	2	four	CARDINAL
iiclr-17461	521	3	criteria.138	NORP
iiclr-17461	521	4	first	ORDINAL
iiclr-17461	521	5	u.s.	GPE
iiclr-17461	522	1	39	CARDINAL
iiclr-17461	522	2	second	ORDINAL
iiclr-17461	522	3	u.s.	GPE
iiclr-17461	523	1	1' third	DATE
iiclr-17461	523	2	41	CARDINAL
iiclr-17461	523	3	the united states	GPE
iiclr-17461	524	1	42	CARDINAL
iiclr-17461	525	1	127	CARDINAL
iiclr-17461	525	2	richard c. breeden	PERSON
iiclr-17461	525	3	u.s.	ORG
iiclr-17461	525	4	17	CARDINAL
iiclr-17461	525	5	fordham	GPE
iiclr-17461	525	6	l.j.	ORG
iiclr-17461	525	7	1994	DATE
iiclr-17461	526	1	128	CARDINAL
iiclr-17461	527	1	cohen	PERSON
iiclr-17461	527	2	supra	PERSON
iiclr-17461	527	3	20	CARDINAL
iiclr-17461	527	4	538	CARDINAL
iiclr-17461	528	1	129	CARDINAL
iiclr-17461	533	1	538	CARDINAL
iiclr-17461	534	1	134	CARDINAL
iiclr-17461	535	1	538	CARDINAL
iiclr-17461	536	1	135	CARDINAL
iiclr-17461	537	1	533-34	CARDINAL
iiclr-17461	537	2	136	CARDINAL
iiclr-17461	538	1	526	CARDINAL
iiclr-17461	539	1	137	CARDINAL
iiclr-17461	540	1	d.	NORP
iiclr-17461	540	2	the united states	GPE
iiclr-17461	540	3	one	CARDINAL
iiclr-17461	540	4	canada	GPE
iiclr-17461	540	5	1991	DATE
iiclr-17461	541	1	527	CARDINAL
iiclr-17461	542	1	138	CARDINAL
iiclr-17461	543	1	534	CARDINAL
iiclr-17461	544	1	139	CARDINAL
iiclr-17461	545	1	534	CARDINAL
iiclr-17461	546	1	140	CARDINAL
iiclr-17461	550	1	9:1	CARDINAL
iiclr-17461	550	2	u.s.	GPE
iiclr-17461	550	3	gaap	PERSON
iiclr-17461	550	4	u.s.	GPE
iiclr-17461	551	1	four	CARDINAL
iiclr-17461	552	1	the united states	GPE
iiclr-17461	553	1	u.s.	GPE
iiclr-17461	553	2	gaap	PERSON
iiclr-17461	555	1	sec	ORG
iiclr-17461	555	2	jas	PERSON
iiclr-17461	555	3	u.s.	GPE
iiclr-17461	555	4	one	CARDINAL
iiclr-17461	556	1	e.	PERSON
iiclr-17461	558	1	u.s.	GPE
iiclr-17461	559	1	43	CARDINAL
iiclr-17461	560	1	today	DATE
iiclr-17461	561	1	one	CARDINAL
iiclr-17461	561	2	sec	ORG
iiclr-17461	561	3	u.s.	GPE
iiclr-17461	562	1	147	CARDINAL
iiclr-17461	562	2	london	GPE
iiclr-17461	562	3	hong 143	GPE
iiclr-17461	563	1	epstein & mirza	ORG
iiclr-17461	563	2	40	CARDINAL
iiclr-17461	563	3	13	CARDINAL
iiclr-17461	564	1	three	CARDINAL
iiclr-17461	566	1	53	CARDINAL
iiclr-17461	566	2	646	CARDINAL
iiclr-17461	570	1	fasb	ORG
iiclr-17461	571	1	144	CARDINAL
iiclr-17461	572	1	greene et al.	PERSON
iiclr-17461	572	2	109	CARDINAL
iiclr-17461	572	3	436	CARDINAL
iiclr-17461	572	4	145	CARDINAL
iiclr-17461	573	1	mueller et al.	PERSON
iiclr-17461	573	2	18	CARDINAL
iiclr-17461	573	3	38	CARDINAL
iiclr-17461	574	1	146	CARDINAL
iiclr-17461	575	1	epstein & mirza	ORG
iiclr-17461	575	2	40	CARDINAL
iiclr-17461	575	3	15	CARDINAL
iiclr-17461	575	4	147	CARDINAL
iiclr-17461	576	1	cohen	PERSON
iiclr-17461	576	2	supra	PERSON
iiclr-17461	576	3	20	CARDINAL
iiclr-17461	576	4	522	CARDINAL
iiclr-17461	577	1	1998	DATE
iiclr-17461	578	1	int'l &	ORG
iiclr-17461	579	1	l. rev	PERSON
iiclr-17461	580	1	kong	GPE
iiclr-17461	581	1	the united states	GPE
iiclr-17461	582	1	the united states	GPE
iiclr-17461	582	2	u.s.	GPE
iiclr-17461	583	1	49	CARDINAL
iiclr-17461	583	2	u.s.	GPE
iiclr-17461	584	1	5	CARDINAL
iiclr-17461	585	1	sec	ORG
iiclr-17461	585	2	u.s.	GPE
iiclr-17461	585	3	gaap	GPE
iiclr-17461	585	4	u.s.	GPE
iiclr-17461	585	5	u.s.	GPE
iiclr-17461	587	1	sec	ORG
iiclr-17461	588	1	u.s.	GPE
iiclr-17461	588	2	one	CARDINAL
iiclr-17461	592	1	only one	CARDINAL
iiclr-17461	592	2	2	CARDINAL
iiclr-17461	592	3	u.s.	GPE
iiclr-17461	593	1	u.s.	GPE
iiclr-17461	593	2	u.s.	GPE
iiclr-17461	593	3	u.s.	GPE
iiclr-17461	594	1	148	CARDINAL
iiclr-17461	595	1	510-11	CARDINAL
iiclr-17461	596	1	149	CARDINAL
iiclr-17461	597	1	breeden	PERSON
iiclr-17461	597	2	supra	PERSON
iiclr-17461	597	3	127	CARDINAL
iiclr-17461	597	4	s87-88	DATE
iiclr-17461	598	1	breeden	PERSON
iiclr-17461	598	2	u.s.	GPE
iiclr-17461	599	1	u.s.	GPE
iiclr-17461	599	2	breeden	PERSON
iiclr-17461	599	3	sec	ORG
iiclr-17461	600	1	s87-88	DATE
iiclr-17461	600	2	s95-96	DATE
iiclr-17461	601	1	breeden	PERSON
iiclr-17461	601	2	the day	DATE
iiclr-17461	603	1	sec	ORG
iiclr-17461	603	2	breeden	PERSON
iiclr-17461	603	3	u.s.	GPE
iiclr-17461	604	1	cohen	PERSON
iiclr-17461	604	2	supra	PERSON
iiclr-17461	604	3	20	CARDINAL
iiclr-17461	604	4	523	CARDINAL
iiclr-17461	605	1	u.s.	GPE
iiclr-17461	606	1	522	CARDINAL
iiclr-17461	607	1	sec	ORG
iiclr-17461	607	2	arthur levitt	PERSON
iiclr-17461	608	1	523	CARDINAL
iiclr-17461	609	1	150	CARDINAL
iiclr-17461	610	1	breeden	PERSON
iiclr-17461	610	2	supra	PERSON
iiclr-17461	610	3	127	CARDINAL
iiclr-17461	610	4	588	CARDINAL
iiclr-17461	610	5	151	CARDINAL
iiclr-17461	611	1	alhashim & arpan	ORG
iiclr-17461	611	2	supra	PERSON
iiclr-17461	611	3	60	CARDINAL
iiclr-17461	611	4	48-49	DATE
iiclr-17461	612	1	152	CARDINAL
iiclr-17461	613	1	85	CARDINAL
iiclr-17461	613	2	348	CARDINAL
iiclr-17461	614	1	9:1	CARDINAL
iiclr-17461	614	2	u.s.	GPE
iiclr-17461	615	1	5 3	CARDINAL
iiclr-17461	616	1	4	CARDINAL
iiclr-17461	618	1	15 5	CARDINAL
iiclr-17461	619	1	56	CARDINAL
iiclr-17461	620	1	u.s.	GPE
iiclr-17461	620	2	fasb	ORG
iiclr-17461	621	1	58	CARDINAL
iiclr-17461	621	2	fasb	ORG
iiclr-17461	621	3	u.s.	GPE
iiclr-17461	622	1	one	CARDINAL
iiclr-17461	623	1	the united states	GPE
iiclr-17461	623	2	fasb	ORG
iiclr-17461	623	3	sec	ORG
iiclr-17461	623	4	fasb	ORG
iiclr-17461	623	5	u.s.	GPE
iiclr-17461	624	1	fasb	ORG
iiclr-17461	625	1	sec	ORG
iiclr-17461	626	1	sec	ORG
iiclr-17461	628	1	1°	QUANTITY
iiclr-17461	629	1	sec	ORG
iiclr-17461	630	1	iasc	ORG
iiclr-17461	630	2	u.s.	GPE
iiclr-17461	631	1	153	CARDINAL
iiclr-17461	632	1	alhashim & arpan	ORG
iiclr-17461	632	2	supra	PERSON
iiclr-17461	632	3	60	CARDINAL
iiclr-17461	632	4	49	DATE
iiclr-17461	632	5	epstein & mirza	ORG
iiclr-17461	632	6	40	CARDINAL
iiclr-17461	632	7	15	CARDINAL
iiclr-17461	632	8	154	CARDINAL
iiclr-17461	634	1	7	CARDINAL
iiclr-17461	634	2	79	CARDINAL
iiclr-17461	635	1	53	CARDINAL
iiclr-17461	635	2	646	CARDINAL
iiclr-17461	635	3	155	CARDINAL
iiclr-17461	636	1	53	CARDINAL
iiclr-17461	636	2	647	CARDINAL
iiclr-17461	637	1	156	CARDINAL
iiclr-17461	639	1	647	CARDINAL
iiclr-17461	640	1	epstein & mirza	ORG
iiclr-17461	640	2	40	CARDINAL
iiclr-17461	640	3	18	CARDINAL
iiclr-17461	640	4	158	CARDINAL
iiclr-17461	641	1	cheney	PERSON
iiclr-17461	641	2	supra	PERSON
iiclr-17461	641	3	99	CARDINAL
iiclr-17461	641	4	3	CARDINAL
iiclr-17461	641	5	159	CARDINAL
iiclr-17461	643	1	mueller et al.	PERSON
iiclr-17461	643	2	18	CARDINAL
iiclr-17461	643	3	47	DATE
iiclr-17461	644	1	1998	DATE
iiclr-17461	645	1	int'l &	ORG
iiclr-17461	646	1	l. rev	PERSON
iiclr-17461	647	1	the united states	GPE
iiclr-17461	648	1	sec	ORG
iiclr-17461	648	2	u.s.	GPE
iiclr-17461	648	3	u.s.	GPE
iiclr-17461	649	1	americans	NORP
iiclr-17461	650	1	american	NORP
iiclr-17461	650	2	u.s.	GPE
iiclr-17461	651	1	sec	ORG
iiclr-17461	651	2	u.s.	GPE
iiclr-17461	651	3	u.s.	GPE
iiclr-17461	652	1	iasc	ORG
iiclr-17461	653	1	iasc	NORP
iiclr-17461	653	2	march of 1998	DATE
iiclr-17461	653	3	sec	ORG
iiclr-17461	653	4	u.s.	GPE
iiclr-17461	654	1	sec	ORG
iiclr-17461	654	2	u.s.	GPE
iiclr-17461	655	1	ias	ORG
iiclr-17461	656	1	sec	ORG
iiclr-17461	656	2	the united states	GPE
iiclr-17461	657	1	ias	ORG
iiclr-17461	657	2	u.s.	GPE
iiclr-17461	658	1	u.s.	GPE
iiclr-17461	658	2	u.s.	GPE
iiclr-17461	659	1	sec	ORG
iiclr-17461	660	1	scott b. novak	PERSON
iiclr-17461	660	2	1999	DATE
iiclr-17461	660	3	indiana university school of law indianapolis	ORG
iiclr-17461	660	4	b.s.	GPE
iiclr-17461	660	5	1996	DATE
iiclr-17461	660	6	indiana university	ORG
iiclr-17461	660	7	bloomington	GPE
iiclr-17461	662	1	9:1	CARDINAL