id	sid	tid	token	lemma	pos
ajst-31898	1	1	academic	academic	ADJ
ajst-31898	1	2	journal	journal	NOUN
ajst-31898	1	3	of	of	ADP
ajst-31898	1	4	science	science	NOUN
ajst-31898	1	5	and	and	CCONJ
ajst-31898	1	6	technology	technology	NOUN
ajst-31898	1	7	issn	issn	NOUN
ajst-31898	1	8	:	:	PUNCT
ajst-31898	1	9	2771	2771	NUM
ajst-31898	1	10	-	-	SYM
ajst-31898	1	11	3032	3032	NUM
ajst-31898	1	12	|	|	NOUN
ajst-31898	1	13	vol	vol	NOUN
ajst-31898	1	14	.	.	PROPN
ajst-31898	2	1	16	16	NUM
ajst-31898	2	2	,	,	PUNCT
ajst-31898	2	3	no	no	INTJ
ajst-31898	2	4	.	.	NOUN
ajst-31898	2	5	3	3	NUM
ajst-31898	2	6	,	,	PUNCT
ajst-31898	2	7	2025	2025	NUM
ajst-31898	2	8	81	81	NUM
ajst-31898	2	9	predicting	predict	VERB
ajst-31898	2	10	internal	internal	ADJ
ajst-31898	2	11	control	control	NOUN
ajst-31898	2	12	deficiencies	deficiency	NOUN
ajst-31898	2	13	from	from	ADP
ajst-31898	2	14	investor	investor	NOUN
ajst-31898	2	15	online	online	ADJ
ajst-31898	2	16	interaction	interaction	NOUN
ajst-31898	2	17	texts	text	NOUN
ajst-31898	2	18	dongjie	dongjie	PROPN
ajst-31898	2	19	lin	lin	PROPN
ajst-31898	2	20	*	*	PROPN
ajst-31898	2	21	school	school	NOUN
ajst-31898	2	22	of	of	ADP
ajst-31898	2	23	public	public	ADJ
ajst-31898	2	24	finance	finance	NOUN
ajst-31898	2	25	and	and	CCONJ
ajst-31898	2	26	taxation	taxation	NOUN
ajst-31898	2	27	,	,	PUNCT
ajst-31898	2	28	central	central	ADJ
ajst-31898	2	29	university	university	NOUN
ajst-31898	2	30	of	of	ADP
ajst-31898	2	31	finance	finance	NOUN
ajst-31898	2	32	and	and	CCONJ
ajst-31898	2	33	economics	economic	NOUN
ajst-31898	2	34	,	,	PUNCT
ajst-31898	2	35	beijing	beijing	PROPN
ajst-31898	2	36	102206	102206	NUM
ajst-31898	2	37	,	,	PUNCT
ajst-31898	2	38	china	china	PROPN
ajst-31898	2	39	*	*	PUNCT
ajst-31898	2	40	corresponding	correspond	VERB
ajst-31898	2	41	author	author	NOUN
ajst-31898	2	42	email	email	NOUN
ajst-31898	2	43	:	:	PUNCT
ajst-31898	3	1	rayldj@foxmail.com	rayldj@foxmail.com	X
ajst-31898	3	2	abstract	abstract	NOUN
ajst-31898	3	3	:	:	PUNCT
ajst-31898	3	4	this	this	DET
ajst-31898	3	5	study	study	NOUN
ajst-31898	3	6	adopts	adopt	VERB
ajst-31898	3	7	a	a	DET
ajst-31898	3	8	text	text	NOUN
ajst-31898	3	9	-	-	PUNCT
ajst-31898	3	10	based	base	VERB
ajst-31898	3	11	perspective	perspective	NOUN
ajst-31898	3	12	to	to	PART
ajst-31898	3	13	transform	transform	VERB
ajst-31898	3	14	q&a	q&a	PROPN
ajst-31898	3	15	on	on	ADP
ajst-31898	3	16	exchange	exchange	NOUN
ajst-31898	3	17	-	-	PUNCT
ajst-31898	3	18	hosted	host	VERB
ajst-31898	3	19	investor	investor	NOUN
ajst-31898	3	20	interaction	interaction	NOUN
ajst-31898	3	21	platforms	platform	NOUN
ajst-31898	3	22	into	into	ADP
ajst-31898	3	23	forward	forward	ADV
ajst-31898	3	24	-	-	PUNCT
ajst-31898	3	25	looking	look	VERB
ajst-31898	3	26	signals	signal	NOUN
ajst-31898	3	27	and	and	CCONJ
ajst-31898	3	28	fuses	fuse	VERB
ajst-31898	3	29	them	they	PRON
ajst-31898	3	30	with	with	ADP
ajst-31898	3	31	financial	financial	ADJ
ajst-31898	3	32	ratios	ratio	NOUN
ajst-31898	3	33	within	within	ADP
ajst-31898	3	34	a	a	DET
ajst-31898	3	35	unified	unified	ADJ
ajst-31898	3	36	deep	deep	ADJ
ajst-31898	3	37	learning	learning	NOUN
ajst-31898	3	38	framework	framework	NOUN
ajst-31898	3	39	to	to	PART
ajst-31898	3	40	predict	predict	VERB
ajst-31898	3	41	internal	internal	ADJ
ajst-31898	3	42	control	control	NOUN
ajst-31898	3	43	deficiencies	deficiency	NOUN
ajst-31898	3	44	.	.	PUNCT
ajst-31898	4	1	empirical	empirical	ADJ
ajst-31898	4	2	results	result	NOUN
ajst-31898	4	3	show	show	VERB
ajst-31898	4	4	that	that	SCONJ
ajst-31898	4	5	,	,	PUNCT
ajst-31898	4	6	relative	relative	ADJ
ajst-31898	4	7	to	to	ADP
ajst-31898	4	8	a	a	DET
ajst-31898	4	9	no	no	DET
ajst-31898	4	10	-	-	PUNCT
ajst-31898	4	11	text	text	NOUN
ajst-31898	4	12	baseline	baseline	NOUN
ajst-31898	4	13	,	,	PUNCT
ajst-31898	4	14	the	the	DET
ajst-31898	4	15	early	early	ADJ
ajst-31898	4	16	-	-	PUNCT
ajst-31898	4	17	fusion	fusion	NOUN
ajst-31898	4	18	model	model	NOUN
ajst-31898	4	19	that	that	PRON
ajst-31898	4	20	incorporates	incorporate	VERB
ajst-31898	4	21	textual	textual	ADJ
ajst-31898	4	22	information	information	NOUN
ajst-31898	4	23	improves	improve	VERB
ajst-31898	4	24	average	average	ADJ
ajst-31898	4	25	precision	precision	NOUN
ajst-31898	4	26	(	(	PUNCT
ajst-31898	4	27	ap	ap	PROPN
ajst-31898	4	28	)	)	PUNCT
ajst-31898	4	29	and	and	CCONJ
ajst-31898	4	30	area	area	NOUN
ajst-31898	4	31	under	under	ADP
ajst-31898	4	32	the	the	DET
ajst-31898	4	33	roc	roc	PROPN
ajst-31898	4	34	curve	curve	NOUN
ajst-31898	4	35	(	(	PUNCT
ajst-31898	4	36	roc	roc	NOUN
ajst-31898	4	37	-	-	PUNCT
ajst-31898	4	38	auc	auc	NOUN
ajst-31898	4	39	)	)	PUNCT
ajst-31898	4	40	by	by	ADP
ajst-31898	4	41	approximately	approximately	ADV
ajst-31898	4	42	14.6	14.6	NUM
ajst-31898	4	43	%	%	NOUN
ajst-31898	4	44	and	and	CCONJ
ajst-31898	4	45	4.1	4.1	NUM
ajst-31898	4	46	%	%	NOUN
ajst-31898	4	47	,	,	PUNCT
ajst-31898	4	48	respectively	respectively	ADV
ajst-31898	4	49	;	;	PUNCT
ajst-31898	4	50	further	far	ADV
ajst-31898	4	51	adopting	adopt	VERB
ajst-31898	4	52	hierarchical	hierarchical	ADJ
ajst-31898	4	53	text	text	NOUN
ajst-31898	4	54	fusion	fusion	NOUN
ajst-31898	4	55	yields	yield	NOUN
ajst-31898	4	56	cumulative	cumulative	ADJ
ajst-31898	4	57	improvements	improvement	NOUN
ajst-31898	4	58	of	of	ADP
ajst-31898	4	59	18.3	18.3	NUM
ajst-31898	4	60	%	%	NOUN
ajst-31898	4	61	and	and	CCONJ
ajst-31898	4	62	5.1	5.1	NUM
ajst-31898	4	63	%	%	NOUN
ajst-31898	4	64	over	over	ADP
ajst-31898	4	65	the	the	DET
ajst-31898	4	66	baseline	baseline	NOUN
ajst-31898	4	67	.	.	PUNCT
ajst-31898	5	1	the	the	DET
ajst-31898	5	2	findings	finding	NOUN
ajst-31898	5	3	document	document	VERB
ajst-31898	5	4	the	the	DET
ajst-31898	5	5	incremental	incremental	ADJ
ajst-31898	5	6	predictive	predictive	ADJ
ajst-31898	5	7	value	value	NOUN
ajst-31898	5	8	of	of	ADP
ajst-31898	5	9	text	text	NOUN
ajst-31898	5	10	data	datum	NOUN
ajst-31898	5	11	for	for	ADP
ajst-31898	5	12	internal	internal	ADJ
ajst-31898	5	13	control	control	NOUN
ajst-31898	5	14	deficiencies	deficiency	NOUN
ajst-31898	5	15	and	and	CCONJ
ajst-31898	5	16	provide	provide	VERB
ajst-31898	5	17	effective	effective	ADJ
ajst-31898	5	18	tools	tool	NOUN
ajst-31898	5	19	for	for	ADP
ajst-31898	5	20	regulatory	regulatory	ADJ
ajst-31898	5	21	early	early	ADJ
ajst-31898	5	22	-	-	PUNCT
ajst-31898	5	23	warning	warning	NOUN
ajst-31898	5	24	,	,	PUNCT
ajst-31898	5	25	audit	audit	NOUN
ajst-31898	5	26	sampling	sampling	NOUN
ajst-31898	5	27	,	,	PUNCT
ajst-31898	5	28	and	and	CCONJ
ajst-31898	5	29	corporate	corporate	ADJ
ajst-31898	5	30	self	self	NOUN
ajst-31898	5	31	-	-	PUNCT
ajst-31898	5	32	assessment	assessment	NOUN
ajst-31898	5	33	,	,	PUNCT
ajst-31898	5	34	with	with	ADP
ajst-31898	5	35	important	important	ADJ
ajst-31898	5	36	theoretical	theoretical	ADJ
ajst-31898	5	37	and	and	CCONJ
ajst-31898	5	38	practical	practical	ADJ
ajst-31898	5	39	implications	implication	NOUN
ajst-31898	5	40	.	.	PUNCT
ajst-31898	6	1	keywords	keyword	NOUN
ajst-31898	6	2	:	:	PUNCT
ajst-31898	6	3	internal	internal	ADJ
ajst-31898	6	4	control	control	NOUN
ajst-31898	6	5	deficiencies	deficiency	NOUN
ajst-31898	6	6	,	,	PUNCT
ajst-31898	6	7	investor	investor	NOUN
ajst-31898	6	8	online	online	ADJ
ajst-31898	6	9	interaction	interaction	NOUN
ajst-31898	6	10	platforms	platform	NOUN
ajst-31898	6	11	,	,	PUNCT
ajst-31898	6	12	text	text	NOUN
ajst-31898	6	13	analysis	analysis	NOUN
ajst-31898	6	14	.	.	PUNCT
ajst-31898	7	1	1	1	X
ajst-31898	7	2	.	.	X
ajst-31898	7	3	introduction	introduction	NOUN
ajst-31898	7	4	internal	internal	ADJ
ajst-31898	7	5	control	control	NOUN
ajst-31898	7	6	underpins	underpin	VERB
ajst-31898	7	7	the	the	DET
ajst-31898	7	8	reliability	reliability	NOUN
ajst-31898	7	9	of	of	ADP
ajst-31898	7	10	financial	financial	ADJ
ajst-31898	7	11	reporting	reporting	NOUN
ajst-31898	7	12	and	and	CCONJ
ajst-31898	7	13	the	the	DET
ajst-31898	7	14	credibility	credibility	NOUN
ajst-31898	7	15	of	of	ADP
ajst-31898	7	16	capital	capital	NOUN
ajst-31898	7	17	markets	market	NOUN
ajst-31898	7	18	.	.	PUNCT
ajst-31898	8	1	identifying	identify	VERB
ajst-31898	8	2	deficiencies	deficiency	NOUN
ajst-31898	8	3	solely	solely	ADV
ajst-31898	8	4	from	from	ADP
ajst-31898	8	5	annual	annual	ADJ
ajst-31898	8	6	reports	report	NOUN
ajst-31898	8	7	and	and	CCONJ
ajst-31898	8	8	audit	audit	NOUN
ajst-31898	8	9	outcomes	outcome	NOUN
ajst-31898	8	10	is	be	AUX
ajst-31898	8	11	constrained	constrain	VERB
ajst-31898	8	12	by	by	ADP
ajst-31898	8	13	disclosure	disclosure	NOUN
ajst-31898	8	14	lags	lag	NOUN
ajst-31898	8	15	and	and	CCONJ
ajst-31898	8	16	inconsistent	inconsistent	ADJ
ajst-31898	8	17	definitions	definition	NOUN
ajst-31898	8	18	,	,	PUNCT
ajst-31898	8	19	which	which	PRON
ajst-31898	8	20	impede	impede	VERB
ajst-31898	8	21	timely	timely	ADJ
ajst-31898	8	22	and	and	CCONJ
ajst-31898	8	23	forward	forward	ADV
ajst-31898	8	24	-	-	PUNCT
ajst-31898	8	25	looking	look	VERB
ajst-31898	8	26	detection	detection	NOUN
ajst-31898	8	27	.	.	PUNCT
ajst-31898	9	1	in	in	ADP
ajst-31898	9	2	china	china	PROPN
ajst-31898	9	3	’s	’s	PART
ajst-31898	9	4	capital	capital	NOUN
ajst-31898	9	5	market	market	NOUN
ajst-31898	9	6	,	,	PUNCT
ajst-31898	9	7	exchange	exchange	NOUN
ajst-31898	9	8	-	-	PUNCT
ajst-31898	9	9	hosted	host	VERB
ajst-31898	9	10	investor	investor	NOUN
ajst-31898	9	11	online	online	ADJ
ajst-31898	9	12	interaction	interaction	NOUN
ajst-31898	9	13	platforms	platform	NOUN
ajst-31898	9	14	have	have	AUX
ajst-31898	9	15	long	long	ADV
ajst-31898	9	16	been	be	AUX
ajst-31898	9	17	open	open	ADJ
ajst-31898	9	18	to	to	ADP
ajst-31898	9	19	the	the	DET
ajst-31898	9	20	public	public	NOUN
ajst-31898	9	21	and	and	CCONJ
ajst-31898	9	22	provide	provide	VERB
ajst-31898	9	23	channels	channel	NOUN
ajst-31898	9	24	for	for	ADP
ajst-31898	9	25	information	information	NOUN
ajst-31898	9	26	exchange	exchange	NOUN
ajst-31898	9	27	between	between	ADP
ajst-31898	9	28	listed	list	VERB
ajst-31898	9	29	firms	firm	NOUN
ajst-31898	9	30	and	and	CCONJ
ajst-31898	9	31	investors	investor	NOUN
ajst-31898	9	32	.	.	PUNCT
ajst-31898	10	1	to	to	PART
ajst-31898	10	2	address	address	VERB
ajst-31898	10	3	the	the	DET
ajst-31898	10	4	scarcity	scarcity	NOUN
ajst-31898	10	5	of	of	ADP
ajst-31898	10	6	identified	identify	VERB
ajst-31898	10	7	deficiency	deficiency	NOUN
ajst-31898	10	8	cases	case	NOUN
ajst-31898	10	9	and	and	CCONJ
ajst-31898	10	10	the	the	DET
ajst-31898	10	11	timeliness	timeliness	NOUN
ajst-31898	10	12	problem	problem	NOUN
ajst-31898	10	13	,	,	PUNCT
ajst-31898	10	14	this	this	DET
ajst-31898	10	15	study	study	NOUN
ajst-31898	10	16	converts	convert	VERB
ajst-31898	10	17	the	the	DET
ajst-31898	10	18	q&a	q&a	PROPN
ajst-31898	10	19	texts	text	NOUN
ajst-31898	10	20	on	on	ADP
ajst-31898	10	21	these	these	DET
ajst-31898	10	22	investor	investor	NOUN
ajst-31898	10	23	interaction	interaction	NOUN
ajst-31898	10	24	platforms	platform	NOUN
ajst-31898	10	25	into	into	ADP
ajst-31898	10	26	forward	forward	ADV
ajst-31898	10	27	-	-	PUNCT
ajst-31898	10	28	looking	look	VERB
ajst-31898	10	29	,	,	PUNCT
ajst-31898	10	30	firm	firm	ADJ
ajst-31898	10	31	–	–	PUNCT
ajst-31898	10	32	year	year	NOUN
ajst-31898	10	33	risk	risk	NOUN
ajst-31898	10	34	signals	signal	NOUN
ajst-31898	10	35	and	and	CCONJ
ajst-31898	10	36	,	,	PUNCT
ajst-31898	10	37	on	on	ADP
ajst-31898	10	38	that	that	DET
ajst-31898	10	39	basis	basis	NOUN
ajst-31898	10	40	,	,	PUNCT
ajst-31898	10	41	develops	develop	VERB
ajst-31898	10	42	a	a	DET
ajst-31898	10	43	text	text	NOUN
ajst-31898	10	44	-	-	PUNCT
ajst-31898	10	45	driven	drive	VERB
ajst-31898	10	46	model	model	NOUN
ajst-31898	10	47	to	to	PART
ajst-31898	10	48	predict	predict	VERB
ajst-31898	10	49	internal	internal	ADJ
ajst-31898	10	50	control	control	NOUN
ajst-31898	10	51	deficiencies	deficiency	NOUN
ajst-31898	10	52	.	.	PUNCT
ajst-31898	11	1	this	this	DET
ajst-31898	11	2	study	study	NOUN
ajst-31898	11	3	’s	’s	PART
ajst-31898	11	4	primary	primary	ADJ
ajst-31898	11	5	contribution	contribution	NOUN
ajst-31898	11	6	is	be	AUX
ajst-31898	11	7	to	to	PART
ajst-31898	11	8	systematically	systematically	ADV
ajst-31898	11	9	leverage	leverage	VERB
ajst-31898	11	10	public	public	ADJ
ajst-31898	11	11	q&a	q&a	PROPN
ajst-31898	11	12	content	content	NOUN
ajst-31898	11	13	from	from	ADP
ajst-31898	11	14	investor	investor	NOUN
ajst-31898	11	15	online	online	ADJ
ajst-31898	11	16	interactions	interaction	NOUN
ajst-31898	11	17	to	to	PART
ajst-31898	11	18	construct	construct	VERB
ajst-31898	11	19	forward	forward	ADV
ajst-31898	11	20	-	-	PUNCT
ajst-31898	11	21	looking	look	VERB
ajst-31898	11	22	firm	firm	ADJ
ajst-31898	11	23	–	–	PUNCT
ajst-31898	11	24	year	year	NOUN
ajst-31898	11	25	risk	risk	NOUN
ajst-31898	11	26	signals	signal	NOUN
ajst-31898	11	27	,	,	PUNCT
ajst-31898	11	28	using	use	VERB
ajst-31898	11	29	them	they	PRON
ajst-31898	11	30	to	to	PART
ajst-31898	11	31	predict	predict	VERB
ajst-31898	11	32	subsequent	subsequent	ADJ
ajst-31898	11	33	internal	internal	ADJ
ajst-31898	11	34	control	control	NOUN
ajst-31898	11	35	deficiencies	deficiency	NOUN
ajst-31898	11	36	.	.	PUNCT
ajst-31898	12	1	empirically	empirically	ADV
ajst-31898	12	2	,	,	PUNCT
ajst-31898	12	3	relative	relative	ADJ
ajst-31898	12	4	to	to	ADP
ajst-31898	12	5	a	a	DET
ajst-31898	12	6	baseline	baseline	NOUN
ajst-31898	12	7	that	that	PRON
ajst-31898	12	8	relies	rely	VERB
ajst-31898	12	9	only	only	ADV
ajst-31898	12	10	on	on	ADP
ajst-31898	12	11	structured	structured	ADJ
ajst-31898	12	12	features	feature	NOUN
ajst-31898	12	13	such	such	ADJ
ajst-31898	12	14	as	as	ADP
ajst-31898	12	15	financial	financial	ADJ
ajst-31898	12	16	ratios	ratio	NOUN
ajst-31898	12	17	,	,	PUNCT
ajst-31898	12	18	incorporating	incorporate	VERB
ajst-31898	12	19	investor	investor	NOUN
ajst-31898	12	20	-	-	PUNCT
ajst-31898	12	21	interaction	interaction	NOUN
ajst-31898	12	22	texts	text	NOUN
ajst-31898	12	23	yields	yield	VERB
ajst-31898	12	24	substantial	substantial	ADJ
ajst-31898	12	25	gains	gain	NOUN
ajst-31898	12	26	in	in	ADP
ajst-31898	12	27	ranking	rank	VERB
ajst-31898	12	28	performance	performance	NOUN
ajst-31898	12	29	.	.	PUNCT
ajst-31898	13	1	by	by	ADP
ajst-31898	13	2	building	build	VERB
ajst-31898	13	3	an	an	DET
ajst-31898	13	4	internal	internal	ADJ
ajst-31898	13	5	control	control	NOUN
ajst-31898	13	6	deficiency	deficiency	NOUN
ajst-31898	13	7	prediction	prediction	NOUN
ajst-31898	13	8	model	model	NOUN
ajst-31898	13	9	grounded	ground	VERB
ajst-31898	13	10	in	in	ADP
ajst-31898	13	11	text	text	NOUN
ajst-31898	13	12	analysis	analysis	NOUN
ajst-31898	13	13	of	of	ADP
ajst-31898	13	14	investor	investor	NOUN
ajst-31898	13	15	interaction	interaction	NOUN
ajst-31898	13	16	content	content	NOUN
ajst-31898	13	17	,	,	PUNCT
ajst-31898	13	18	the	the	DET
ajst-31898	13	19	paper	paper	NOUN
ajst-31898	13	20	enriches	enrich	VERB
ajst-31898	13	21	the	the	DET
ajst-31898	13	22	literature	literature	NOUN
ajst-31898	13	23	on	on	ADP
ajst-31898	13	24	internal	internal	ADJ
ajst-31898	13	25	control	control	NOUN
ajst-31898	13	26	effectiveness	effectiveness	NOUN
ajst-31898	13	27	and	and	CCONJ
ajst-31898	13	28	offers	offer	VERB
ajst-31898	13	29	practical	practical	ADJ
ajst-31898	13	30	tools	tool	NOUN
ajst-31898	13	31	for	for	ADP
ajst-31898	13	32	regulatory	regulatory	ADJ
ajst-31898	13	33	early	early	ADJ
ajst-31898	13	34	warning	warning	NOUN
ajst-31898	13	35	,	,	PUNCT
ajst-31898	13	36	audit	audit	NOUN
ajst-31898	13	37	sampling	sampling	NOUN
ajst-31898	13	38	,	,	PUNCT
ajst-31898	13	39	and	and	CCONJ
ajst-31898	13	40	corporate	corporate	ADJ
ajst-31898	13	41	selfassessment	selfassessment	NOUN
ajst-31898	13	42	.	.	PUNCT
ajst-31898	14	1	2	2	X
ajst-31898	14	2	.	.	X
ajst-31898	14	3	institutional	institutional	ADJ
ajst-31898	14	4	background	background	NOUN
ajst-31898	14	5	investor	investor	NOUN
ajst-31898	14	6	online	online	ADJ
ajst-31898	14	7	interaction	interaction	NOUN
ajst-31898	14	8	platforms	platform	NOUN
ajst-31898	14	9	are	be	AUX
ajst-31898	14	10	open	open	ADJ
ajst-31898	14	11	to	to	ADP
ajst-31898	14	12	the	the	DET
ajst-31898	14	13	public	public	NOUN
ajst-31898	14	14	and	and	CCONJ
ajst-31898	14	15	primarily	primarily	ADV
ajst-31898	14	16	serve	serve	VERB
ajst-31898	14	17	as	as	ADP
ajst-31898	14	18	centralized	centralized	ADJ
ajst-31898	14	19	,	,	PUNCT
ajst-31898	14	20	convenient	convenient	ADJ
ajst-31898	14	21	,	,	PUNCT
ajst-31898	14	22	and	and	CCONJ
ajst-31898	14	23	standardized	standardized	ADJ
ajst-31898	14	24	q&a	q&a	ADJ
ajst-31898	14	25	channels	channel	NOUN
ajst-31898	14	26	between	between	ADP
ajst-31898	14	27	listed	list	VERB
ajst-31898	14	28	firms	firm	NOUN
ajst-31898	14	29	and	and	CCONJ
ajst-31898	14	30	investors	investor	NOUN
ajst-31898	14	31	.	.	PUNCT
ajst-31898	15	1	the	the	DET
ajst-31898	15	2	shenzhen	shenzhen	PROPN
ajst-31898	15	3	stock	stock	PROPN
ajst-31898	15	4	exchange	exchange	PROPN
ajst-31898	15	5	defines	define	VERB
ajst-31898	15	6	its	its	PRON
ajst-31898	15	7	platform	platform	NOUN
ajst-31898	15	8	as	as	ADP
ajst-31898	15	9	an	an	DET
ajst-31898	15	10	online	online	ADJ
ajst-31898	15	11	venue	venue	NOUN
ajst-31898	15	12	for	for	ADP
ajst-31898	15	13	real	real	ADJ
ajst-31898	15	14	-	-	PUNCT
ajst-31898	15	15	time	time	NOUN
ajst-31898	15	16	interaction	interaction	NOUN
ajst-31898	15	17	between	between	ADP
ajst-31898	15	18	investors	investor	NOUN
ajst-31898	15	19	and	and	CCONJ
ajst-31898	15	20	issuers	issuer	NOUN
ajst-31898	15	21	,	,	PUNCT
ajst-31898	15	22	while	while	SCONJ
ajst-31898	15	23	the	the	DET
ajst-31898	15	24	shanghai	shanghai	PROPN
ajst-31898	15	25	stock	stock	PROPN
ajst-31898	15	26	exchange	exchange	PROPN
ajst-31898	15	27	provides	provide	VERB
ajst-31898	15	28	functions	function	NOUN
ajst-31898	15	29	such	such	ADJ
ajst-31898	15	30	as	as	ADP
ajst-31898	15	31	posing	pose	VERB
ajst-31898	15	32	questions	question	NOUN
ajst-31898	15	33	to	to	ADP
ajst-31898	15	34	listed	list	VERB
ajst-31898	15	35	firms	firm	NOUN
ajst-31898	15	36	,	,	PUNCT
ajst-31898	15	37	responding	respond	VERB
ajst-31898	15	38	to	to	ADP
ajst-31898	15	39	investors	investor	NOUN
ajst-31898	15	40	,	,	PUNCT
ajst-31898	15	41	and	and	CCONJ
ajst-31898	15	42	conducting	conduct	VERB
ajst-31898	15	43	live	live	ADJ
ajst-31898	15	44	interviews	interview	NOUN
ajst-31898	15	45	.	.	PUNCT
ajst-31898	16	1	both	both	DET
ajst-31898	16	2	platforms	platform	NOUN
ajst-31898	16	3	maintain	maintain	VERB
ajst-31898	16	4	firm	firm	ADJ
ajst-31898	16	5	-	-	PUNCT
ajst-31898	16	6	specific	specific	ADJ
ajst-31898	16	7	pages	page	NOUN
ajst-31898	16	8	and	and	CCONJ
ajst-31898	16	9	consolidated	consolidated	ADJ
ajst-31898	16	10	q&a	q&a	PROPN
ajst-31898	16	11	feeds	feed	VERB
ajst-31898	16	12	to	to	PART
ajst-31898	16	13	improve	improve	VERB
ajst-31898	16	14	communication	communication	NOUN
ajst-31898	16	15	efficiency	efficiency	NOUN
ajst-31898	16	16	among	among	ADP
ajst-31898	16	17	investors	investor	NOUN
ajst-31898	16	18	,	,	PUNCT
ajst-31898	16	19	listed	list	VERB
ajst-31898	16	20	companies	company	NOUN
ajst-31898	16	21	,	,	PUNCT
ajst-31898	16	22	and	and	CCONJ
ajst-31898	16	23	regulators	regulator	NOUN
ajst-31898	16	24	.	.	PUNCT
ajst-31898	17	1	exchanges	exchange	NOUN
ajst-31898	17	2	impose	impose	VERB
ajst-31898	17	3	explicit	explicit	ADJ
ajst-31898	17	4	rules	rule	NOUN
ajst-31898	17	5	on	on	ADP
ajst-31898	17	6	information	information	NOUN
ajst-31898	17	7	posted	post	VERB
ajst-31898	17	8	to	to	ADP
ajst-31898	17	9	these	these	DET
ajst-31898	17	10	platforms	platform	NOUN
ajst-31898	17	11	and	and	CCONJ
ajst-31898	17	12	emphasize	emphasize	VERB
ajst-31898	17	13	that	that	SCONJ
ajst-31898	17	14	interactive	interactive	ADJ
ajst-31898	17	15	q&a	q&a	PROPN
ajst-31898	17	16	does	do	AUX
ajst-31898	17	17	not	not	PART
ajst-31898	17	18	substitute	substitute	VERB
ajst-31898	17	19	for	for	ADP
ajst-31898	17	20	statutory	statutory	ADJ
ajst-31898	17	21	disclosure	disclosure	NOUN
ajst-31898	17	22	.	.	PUNCT
ajst-31898	18	1	the	the	DET
ajst-31898	18	2	shanghai	shanghai	PROPN
ajst-31898	18	3	stock	stock	PROPN
ajst-31898	18	4	exchange	exchange	PROPN
ajst-31898	18	5	specifies	specifie	NOUN
ajst-31898	18	6	that	that	PRON
ajst-31898	18	7	its	its	PRON
ajst-31898	18	8	interaction	interaction	NOUN
ajst-31898	18	9	platform	platform	NOUN
ajst-31898	18	10	aims	aim	VERB
ajst-31898	18	11	to	to	PART
ajst-31898	18	12	facilitate	facilitate	VERB
ajst-31898	18	13	communication	communication	NOUN
ajst-31898	18	14	but	but	CCONJ
ajst-31898	18	15	prohibits	prohibit	VERB
ajst-31898	18	16	the	the	DET
ajst-31898	18	17	release	release	NOUN
ajst-31898	18	18	of	of	ADP
ajst-31898	18	19	undisclosed	undisclosed	ADJ
ajst-31898	18	20	material	material	NOUN
ajst-31898	18	21	information	information	NOUN
ajst-31898	18	22	to	to	PART
ajst-31898	18	23	prevent	prevent	VERB
ajst-31898	18	24	information	information	NOUN
ajst-31898	18	25	asymmetry	asymmetry	NOUN
ajst-31898	18	26	and	and	CCONJ
ajst-31898	18	27	selective	selective	ADJ
ajst-31898	18	28	disclosure	disclosure	NOUN
ajst-31898	18	29	.	.	PUNCT
ajst-31898	19	1	at	at	ADP
ajst-31898	19	2	the	the	DET
ajst-31898	19	3	same	same	ADJ
ajst-31898	19	4	time	time	NOUN
ajst-31898	19	5	,	,	PUNCT
ajst-31898	19	6	platform	platform	NOUN
ajst-31898	19	7	content	content	NOUN
ajst-31898	19	8	supplies	supply	NOUN
ajst-31898	19	9	leads	lead	VERB
ajst-31898	19	10	for	for	ADP
ajst-31898	19	11	frontline	frontline	NOUN
ajst-31898	19	12	supervision	supervision	NOUN
ajst-31898	19	13	,	,	PUNCT
ajst-31898	19	14	enhancing	enhance	VERB
ajst-31898	19	15	ex	ex	PRON
ajst-31898	19	16	post	post	NOUN
ajst-31898	19	17	oversight	oversight	NOUN
ajst-31898	19	18	and	and	CCONJ
ajst-31898	19	19	risk	risk	NOUN
ajst-31898	19	20	identification	identification	NOUN
ajst-31898	19	21	.	.	PUNCT
ajst-31898	20	1	these	these	DET
ajst-31898	20	2	provisions	provision	NOUN
ajst-31898	20	3	stress	stress	VERB
ajst-31898	20	4	that	that	SCONJ
ajst-31898	20	5	the	the	DET
ajst-31898	20	6	platforms	platform	NOUN
ajst-31898	20	7	are	be	AUX
ajst-31898	20	8	for	for	ADP
ajst-31898	20	9	communication	communication	NOUN
ajst-31898	20	10	and	and	CCONJ
ajst-31898	20	11	inquiries	inquiry	NOUN
ajst-31898	20	12	,	,	PUNCT
ajst-31898	20	13	whereas	whereas	SCONJ
ajst-31898	20	14	material	material	ADJ
ajst-31898	20	15	information	information	NOUN
ajst-31898	20	16	or	or	CCONJ
ajst-31898	20	17	matters	matter	NOUN
ajst-31898	20	18	requiring	require	VERB
ajst-31898	20	19	disclosure	disclosure	NOUN
ajst-31898	20	20	must	must	AUX
ajst-31898	20	21	be	be	AUX
ajst-31898	20	22	reported	report	VERB
ajst-31898	20	23	through	through	ADP
ajst-31898	20	24	designated	designate	VERB
ajst-31898	20	25	media	medium	NOUN
ajst-31898	20	26	in	in	ADP
ajst-31898	20	27	accordance	accordance	NOUN
ajst-31898	20	28	with	with	ADP
ajst-31898	20	29	applicable	applicable	ADJ
ajst-31898	20	30	rules	rule	NOUN
ajst-31898	20	31	.	.	PUNCT
ajst-31898	21	1	q&a	q&a	PROPN
ajst-31898	21	2	is	be	AUX
ajst-31898	21	3	the	the	DET
ajst-31898	21	4	core	core	NOUN
ajst-31898	21	5	of	of	ADP
ajst-31898	21	6	these	these	DET
ajst-31898	21	7	platforms	platform	NOUN
ajst-31898	21	8	,	,	PUNCT
ajst-31898	21	9	complemented	complement	VERB
ajst-31898	21	10	by	by	ADP
ajst-31898	21	11	modules	module	NOUN
ajst-31898	21	12	such	such	ADJ
ajst-31898	21	13	as	as	ADP
ajst-31898	21	14	push	push	NOUN
ajst-31898	21	15	notifications	notification	NOUN
ajst-31898	21	16	,	,	PUNCT
ajst-31898	21	17	search	search	NOUN
ajst-31898	21	18	,	,	PUNCT
ajst-31898	21	19	thematic	thematic	ADJ
ajst-31898	21	20	interviews	interview	NOUN
ajst-31898	21	21	,	,	PUNCT
ajst-31898	21	22	and	and	CCONJ
ajst-31898	21	23	roadshows	roadshow	NOUN
ajst-31898	21	24	.	.	PUNCT
ajst-31898	22	1	official	official	ADJ
ajst-31898	22	2	user	user	NOUN
ajst-31898	22	3	guides	guide	NOUN
ajst-31898	22	4	enumerate	enumerate	VERB
ajst-31898	22	5	key	key	ADJ
ajst-31898	22	6	functions	function	NOUN
ajst-31898	22	7	and	and	CCONJ
ajst-31898	22	8	common	common	ADJ
ajst-31898	22	9	workflows	workflow	NOUN
ajst-31898	22	10	,	,	PUNCT
ajst-31898	22	11	including	include	VERB
ajst-31898	22	12	submitting	submit	VERB
ajst-31898	22	13	questions	question	NOUN
ajst-31898	22	14	to	to	ADP
ajst-31898	22	15	issuers	issuer	NOUN
ajst-31898	22	16	,	,	PUNCT
ajst-31898	22	17	company	company	NOUN
ajst-31898	22	18	responses	response	NOUN
ajst-31898	22	19	,	,	PUNCT
ajst-31898	22	20	personalized	personalized	ADJ
ajst-31898	22	21	subscriptions	subscription	NOUN
ajst-31898	22	22	,	,	PUNCT
ajst-31898	22	23	and	and	CCONJ
ajst-31898	22	24	interaction	interaction	NOUN
ajst-31898	22	25	rankings	ranking	NOUN
ajst-31898	22	26	;	;	PUNCT
ajst-31898	22	27	q&a	q&a	PROPN
ajst-31898	22	28	detail	detail	NOUN
ajst-31898	22	29	pages	page	NOUN
ajst-31898	22	30	and	and	CCONJ
ajst-31898	22	31	issuer	issuer	ADJ
ajst-31898	22	32	homepages	homepage	NOUN
ajst-31898	22	33	are	be	AUX
ajst-31898	22	34	publicly	publicly	ADV
ajst-31898	22	35	accessible	accessible	ADJ
ajst-31898	22	36	.	.	PUNCT
ajst-31898	23	1	the	the	DET
ajst-31898	23	2	shenzhen	shenzhen	PROPN
ajst-31898	23	3	platform	platform	PROPN
ajst-31898	23	4	likewise	likewise	ADV
ajst-31898	23	5	centers	center	VERB
ajst-31898	23	6	on	on	ADP
ajst-31898	23	7	firm	firm	ADJ
ajst-31898	23	8	q&a	q&a	PROPN
ajst-31898	23	9	and	and	CCONJ
ajst-31898	23	10	event	event	NOUN
ajst-31898	23	11	records	record	NOUN
ajst-31898	23	12	,	,	PUNCT
ajst-31898	23	13	supports	support	VERB
ajst-31898	23	14	online	online	ADJ
ajst-31898	23	15	results	result	NOUN
ajst-31898	23	16	briefings	briefing	NOUN
ajst-31898	23	17	,	,	PUNCT
ajst-31898	23	18	and	and	CCONJ
ajst-31898	23	19	offers	offer	VERB
ajst-31898	23	20	searchable	searchable	ADJ
ajst-31898	23	21	history	history	NOUN
ajst-31898	23	22	.	.	PUNCT
ajst-31898	24	1	these	these	DET
ajst-31898	24	2	features	feature	NOUN
ajst-31898	24	3	create	create	VERB
ajst-31898	24	4	structured	structured	ADJ
ajst-31898	24	5	anchors	anchor	NOUN
ajst-31898	24	6	in	in	ADP
ajst-31898	24	7	the	the	DET
ajst-31898	24	8	text	text	NOUN
ajst-31898	24	9	—	—	PUNCT
ajst-31898	24	10	firm	firm	ADJ
ajst-31898	24	11	identifier	identifier	NOUN
ajst-31898	24	12	,	,	PUNCT
ajst-31898	24	13	time	time	NOUN
ajst-31898	24	14	,	,	PUNCT
ajst-31898	24	15	question	question	NOUN
ajst-31898	24	16	–	–	PUNCT
ajst-31898	24	17	answer	answer	NOUN
ajst-31898	24	18	pairs	pair	NOUN
ajst-31898	24	19	,	,	PUNCT
ajst-31898	24	20	and	and	CCONJ
ajst-31898	24	21	topic	topic	NOUN
ajst-31898	24	22	tags	tag	NOUN
ajst-31898	24	23	—	—	PUNCT
ajst-31898	24	24	which	which	PRON
ajst-31898	24	25	facilitate	facilitate	VERB
ajst-31898	24	26	the	the	DET
ajst-31898	24	27	construction	construction	NOUN
ajst-31898	24	28	of	of	ADP
ajst-31898	24	29	firm	firm	ADJ
ajst-31898	24	30	–	–	PUNCT
ajst-31898	24	31	year	year	NOUN
ajst-31898	24	32	datasets	dataset	NOUN
ajst-31898	24	33	for	for	ADP
ajst-31898	24	34	subsequent	subsequent	ADJ
ajst-31898	24	35	text	text	NOUN
ajst-31898	24	36	modeling	modeling	NOUN
ajst-31898	24	37	and	and	CCONJ
ajst-31898	24	38	rolling	rolling	ADJ
ajst-31898	24	39	evaluation	evaluation	NOUN
ajst-31898	24	40	.	.	PUNCT
ajst-31898	25	1	3	3	X
ajst-31898	25	2	.	.	X
ajst-31898	25	3	theoretical	theoretical	ADJ
ajst-31898	25	4	analysis	analysis	NOUN
ajst-31898	25	5	the	the	DET
ajst-31898	25	6	predictive	predictive	ADJ
ajst-31898	25	7	content	content	NOUN
ajst-31898	25	8	of	of	ADP
ajst-31898	25	9	investor	investor	NOUN
ajst-31898	25	10	-	-	PUNCT
ajst-31898	25	11	interaction	interaction	NOUN
ajst-31898	25	12	q&a	q&a	PROPN
ajst-31898	25	13	texts	text	NOUN
ajst-31898	25	14	for	for	ADP
ajst-31898	25	15	internal	internal	ADJ
ajst-31898	25	16	control	control	NOUN
ajst-31898	25	17	deficiencies	deficiency	NOUN
ajst-31898	25	18	hinges	hinge	NOUN
ajst-31898	25	19	on	on	ADP
ajst-31898	25	20	their	their	PRON
ajst-31898	25	21	continuous	continuous	ADJ
ajst-31898	25	22	,	,	PUNCT
ajst-31898	25	23	fine	fine	ADV
ajst-31898	25	24	-	-	PUNCT
ajst-31898	25	25	grained	grain	VERB
ajst-31898	25	26	exposure	exposure	NOUN
ajst-31898	25	27	of	of	ADP
ajst-31898	25	28	“	"	PUNCT
ajst-31898	25	29	process	process	NOUN
ajst-31898	25	30	information	information	NOUN
ajst-31898	25	31	”	"	PUNCT
ajst-31898	25	32	and	and	CCONJ
ajst-31898	25	33	“	"	PUNCT
ajst-31898	25	34	control	control	NOUN
ajst-31898	25	35	frictions	friction	NOUN
ajst-31898	25	36	.	.	PUNCT
ajst-31898	25	37	”	"	PUNCT
ajst-31898	26	1	first	first	ADV
ajst-31898	26	2	,	,	PUNCT
ajst-31898	26	3	internal	internal	ADJ
ajst-31898	26	4	control	control	NOUN
ajst-31898	26	5	deficiencies	deficiency	NOUN
ajst-31898	26	6	are	be	AUX
ajst-31898	26	7	systematically	systematically	ADV
ajst-31898	26	8	associated	associate	VERB
ajst-31898	26	9	with	with	ADP
ajst-31898	26	10	accounting	accounting	NOUN
ajst-31898	26	11	quality	quality	NOUN
ajst-31898	26	12	,	,	PUNCT
ajst-31898	26	13	risk	risk	NOUN
ajst-31898	26	14	premia	premia	NOUN
ajst-31898	26	15	,	,	PUNCT
ajst-31898	26	16	and	and	CCONJ
ajst-31898	26	17	fraud	fraud	NOUN
ajst-31898	26	18	propensity	propensity	NOUN
ajst-31898	26	19	.	.	PUNCT
ajst-31898	27	1	firms	firm	NOUN
ajst-31898	27	2	that	that	PRON
ajst-31898	27	3	disclose	disclose	VERB
ajst-31898	27	4	material	material	ADJ
ajst-31898	27	5	internal	internal	ADJ
ajst-31898	27	6	control	control	NOUN
ajst-31898	27	7	weaknesses	weakness	NOUN
ajst-31898	27	8	tend	tend	VERB
ajst-31898	27	9	to	to	PART
ajst-31898	27	10	exhibit	exhibit	VERB
ajst-31898	27	11	poorer	poor	ADJ
ajst-31898	27	12	accrual	accrual	ADJ
ajst-31898	27	13	quality	quality	NOUN
ajst-31898	27	14	and	and	CCONJ
ajst-31898	27	15	larger	large	ADJ
ajst-31898	27	16	estimation	estimation	NOUN
ajst-31898	27	17	errors	error	NOUN
ajst-31898	27	18	[	[	X
ajst-31898	27	19	1	1	NUM
ajst-31898	27	20	]	]	PUNCT
ajst-31898	27	21	,	,	PUNCT
ajst-31898	27	22	and	and	CCONJ
ajst-31898	27	23	face	face	VERB
ajst-31898	27	24	higher	high	ADJ
ajst-31898	27	25	systematic	systematic	ADJ
ajst-31898	27	26	and	and	CCONJ
ajst-31898	27	27	idiosyncratic	idiosyncratic	ADJ
ajst-31898	27	28	risk	risk	NOUN
ajst-31898	27	29	as	as	ADV
ajst-31898	27	30	well	well	ADV
ajst-31898	27	31	as	as	ADP
ajst-31898	27	32	a	a	DET
ajst-31898	27	33	higher	high	ADJ
ajst-31898	27	34	cost	cost	NOUN
ajst-31898	27	35	of	of	ADP
ajst-31898	27	36	equity	equity	NOUN
ajst-31898	27	37	capital	capital	NOUN
ajst-31898	27	38	[	[	X
ajst-31898	27	39	2	2	NUM
ajst-31898	27	40	]	]	PUNCT
ajst-31898	27	41	.	.	PUNCT
ajst-31898	28	1	a	a	DET
ajst-31898	28	2	weaker	weak	ADJ
ajst-31898	28	3	control	control	NOUN
ajst-31898	28	4	environment	environment	NOUN
ajst-31898	28	5	is	be	AUX
ajst-31898	28	6	also	also	ADV
ajst-31898	28	7	significantly	significantly	ADV
ajst-31898	28	8	linked	link	VERB
ajst-31898	28	9	to	to	ADP
ajst-31898	28	10	82	82	NUM
ajst-31898	28	11	subsequent	subsequent	ADJ
ajst-31898	28	12	fraud	fraud	NOUN
ajst-31898	28	13	revelations	revelation	NOUN
ajst-31898	28	14	[	[	X
ajst-31898	28	15	3	3	NUM
ajst-31898	28	16	]	]	PUNCT
ajst-31898	28	17	.	.	PUNCT
ajst-31898	29	1	these	these	DET
ajst-31898	29	2	findings	finding	NOUN
ajst-31898	29	3	imply	imply	VERB
ajst-31898	29	4	that	that	PRON
ajst-31898	29	5	follow	follow	VERB
ajst-31898	29	6	-	-	PUNCT
ajst-31898	29	7	up	up	NOUN
ajst-31898	29	8	questioning	question	VERB
ajst-31898	29	9	on	on	ADP
ajst-31898	29	10	high	high	ADJ
ajst-31898	29	11	-	-	PUNCT
ajst-31898	29	12	risk	risk	NOUN
ajst-31898	29	13	areas	area	NOUN
ajst-31898	29	14	—	—	PUNCT
ajst-31898	29	15	such	such	ADJ
ajst-31898	29	16	as	as	ADP
ajst-31898	29	17	revenue	revenue	NOUN
ajst-31898	29	18	recognition	recognition	NOUN
ajst-31898	29	19	,	,	PUNCT
ajst-31898	29	20	receivables	receivables	NOUN
ajst-31898	29	21	collection	collection	NOUN
ajst-31898	29	22	,	,	PUNCT
ajst-31898	29	23	related	relate	VERB
ajst-31898	29	24	-	-	PUNCT
ajst-31898	29	25	party	party	NOUN
ajst-31898	29	26	transactions	transaction	NOUN
ajst-31898	29	27	,	,	PUNCT
ajst-31898	29	28	expense	expense	NOUN
ajst-31898	29	29	capitalization	capitalization	NOUN
ajst-31898	29	30	,	,	PUNCT
ajst-31898	29	31	and	and	CCONJ
ajst-31898	29	32	remediation	remediation	NOUN
ajst-31898	29	33	progress	progress	NOUN
ajst-31898	29	34	—	—	PUNCT
ajst-31898	29	35	together	together	ADV
ajst-31898	29	36	with	with	ADP
ajst-31898	29	37	evasive	evasive	ADJ
ajst-31898	29	38	wording	wording	NOUN
ajst-31898	29	39	and	and	CCONJ
ajst-31898	29	40	response	response	NOUN
ajst-31898	29	41	behavior	behavior	NOUN
ajst-31898	29	42	,	,	PUNCT
ajst-31898	29	43	can	can	AUX
ajst-31898	29	44	leave	leave	VERB
ajst-31898	29	45	measurable	measurable	ADJ
ajst-31898	29	46	traces	trace	NOUN
ajst-31898	29	47	in	in	ADP
ajst-31898	29	48	interaction	interaction	NOUN
ajst-31898	29	49	texts	text	NOUN
ajst-31898	29	50	prior	prior	ADV
ajst-31898	29	51	to	to	ADP
ajst-31898	29	52	statutory	statutory	ADJ
ajst-31898	29	53	disclosure	disclosure	NOUN
ajst-31898	29	54	.	.	PUNCT
ajst-31898	30	1	second	second	ADV
ajst-31898	30	2	,	,	PUNCT
ajst-31898	30	3	the	the	DET
ajst-31898	30	4	q&a	q&a	PROPN
ajst-31898	30	5	setting	set	VERB
ajst-31898	30	6	itself	itself	PRON
ajst-31898	30	7	provides	provide	VERB
ajst-31898	30	8	incremental	incremental	ADJ
ajst-31898	30	9	information	information	NOUN
ajst-31898	30	10	and	and	CCONJ
ajst-31898	30	11	is	be	AUX
ajst-31898	30	12	relatively	relatively	ADV
ajst-31898	30	13	“	"	PUNCT
ajst-31898	30	14	unscripted	unscripte	VERB
ajst-31898	30	15	.	.	PUNCT
ajst-31898	30	16	”	"	PUNCT
ajst-31898	31	1	compared	compare	VERB
ajst-31898	31	2	with	with	ADP
ajst-31898	31	3	prepared	prepared	ADJ
ajst-31898	31	4	managerial	managerial	ADJ
ajst-31898	31	5	statements	statement	NOUN
ajst-31898	31	6	,	,	PUNCT
ajst-31898	31	7	the	the	DET
ajst-31898	31	8	language	language	NOUN
ajst-31898	31	9	tone	tone	NOUN
ajst-31898	31	10	,	,	PUNCT
ajst-31898	31	11	specificity	specificity	NOUN
ajst-31898	31	12	,	,	PUNCT
ajst-31898	31	13	and	and	CCONJ
ajst-31898	31	14	interaction	interaction	NOUN
ajst-31898	31	15	structure	structure	NOUN
ajst-31898	31	16	of	of	ADP
ajst-31898	31	17	q&a	q&a	PROPN
ajst-31898	31	18	more	more	ADV
ajst-31898	31	19	strongly	strongly	ADV
ajst-31898	31	20	explain	explain	VERB
ajst-31898	31	21	market	market	NOUN
ajst-31898	31	22	reactions	reaction	NOUN
ajst-31898	31	23	and	and	CCONJ
ajst-31898	31	24	subsequent	subsequent	ADJ
ajst-31898	31	25	risk	risk	NOUN
ajst-31898	31	26	.	.	PUNCT
ajst-31898	32	1	the	the	DET
ajst-31898	32	2	q&a	q&a	PROPN
ajst-31898	32	3	portion	portion	NOUN
ajst-31898	32	4	of	of	ADP
ajst-31898	32	5	earnings	earning	NOUN
ajst-31898	32	6	calls	call	NOUN
ajst-31898	32	7	carries	carry	VERB
ajst-31898	32	8	independent	independent	ADJ
ajst-31898	32	9	information	information	NOUN
ajst-31898	32	10	in	in	ADP
ajst-31898	32	11	tone	tone	NOUN
ajst-31898	32	12	and	and	CCONJ
ajst-31898	32	13	specificity	specificity	NOUN
ajst-31898	32	14	[	[	X
ajst-31898	32	15	4	4	NUM
ajst-31898	32	16	]	]	PUNCT
ajst-31898	32	17	,	,	PUNCT
ajst-31898	32	18	and	and	CCONJ
ajst-31898	32	19	deception	deception	NOUN
ajst-31898	32	20	-	-	PUNCT
ajst-31898	32	21	related	relate	VERB
ajst-31898	32	22	linguistic	linguistic	ADJ
ajst-31898	32	23	cues	cue	NOUN
ajst-31898	32	24	in	in	ADP
ajst-31898	32	25	managerial	managerial	ADJ
ajst-31898	32	26	answers	answer	NOUN
ajst-31898	32	27	can	can	AUX
ajst-31898	32	28	help	help	VERB
ajst-31898	32	29	detect	detect	VERB
ajst-31898	32	30	potential	potential	ADJ
ajst-31898	32	31	reporting	reporting	NOUN
ajst-31898	32	32	problems	problem	NOUN
ajst-31898	32	33	[	[	X
ajst-31898	32	34	5	5	NUM
ajst-31898	32	35	]	]	PUNCT
ajst-31898	32	36	.	.	PUNCT
ajst-31898	33	1	accordingly	accordingly	ADV
ajst-31898	33	2	,	,	PUNCT
ajst-31898	33	3	when	when	SCONJ
ajst-31898	33	4	weaknesses	weakness	NOUN
ajst-31898	33	5	exist	exist	VERB
ajst-31898	33	6	in	in	ADP
ajst-31898	33	7	the	the	DET
ajst-31898	33	8	design	design	NOUN
ajst-31898	33	9	or	or	CCONJ
ajst-31898	33	10	operation	operation	NOUN
ajst-31898	33	11	of	of	ADP
ajst-31898	33	12	internal	internal	ADJ
ajst-31898	33	13	control	control	NOUN
ajst-31898	33	14	,	,	PUNCT
ajst-31898	33	15	they	they	PRON
ajst-31898	33	16	manifest	manifest	VERB
ajst-31898	33	17	as	as	ADP
ajst-31898	33	18	stable	stable	ADJ
ajst-31898	33	19	,	,	PUNCT
ajst-31898	33	20	learnable	learnable	ADJ
ajst-31898	33	21	signals	signal	NOUN
ajst-31898	33	22	in	in	ADP
ajst-31898	33	23	the	the	DET
ajst-31898	33	24	topic	topic	NOUN
ajst-31898	33	25	structure	structure	NOUN
ajst-31898	33	26	,	,	PUNCT
ajst-31898	33	27	semantic	semantic	ADJ
ajst-31898	33	28	style	style	NOUN
ajst-31898	33	29	,	,	PUNCT
ajst-31898	33	30	and	and	CCONJ
ajst-31898	33	31	response	response	NOUN
ajst-31898	33	32	behavior	behavior	NOUN
ajst-31898	33	33	observed	observe	VERB
ajst-31898	33	34	in	in	ADP
ajst-31898	33	35	investor	investor	NOUN
ajst-31898	33	36	-	-	PUNCT
ajst-31898	33	37	interaction	interaction	NOUN
ajst-31898	33	38	texts	text	NOUN
ajst-31898	33	39	,	,	PUNCT
ajst-31898	33	40	thereby	thereby	ADV
ajst-31898	33	41	endowing	endow	VERB
ajst-31898	33	42	the	the	DET
ajst-31898	33	43	texts	text	NOUN
ajst-31898	33	44	with	with	ADP
ajst-31898	33	45	testable	testable	ADJ
ajst-31898	33	46	predictive	predictive	ADJ
ajst-31898	33	47	power	power	NOUN
ajst-31898	33	48	for	for	ADP
ajst-31898	33	49	internal	internal	ADJ
ajst-31898	33	50	control	control	NOUN
ajst-31898	33	51	deficiencies	deficiency	NOUN
ajst-31898	33	52	.	.	PUNCT
ajst-31898	34	1	4	4	X
ajst-31898	34	2	.	.	X
ajst-31898	34	3	construction	construction	NOUN
ajst-31898	34	4	of	of	ADP
ajst-31898	34	5	the	the	DET
ajst-31898	34	6	internal	internal	ADJ
ajst-31898	34	7	control	control	NOUN
ajst-31898	34	8	deficiency	deficiency	NOUN
ajst-31898	34	9	prediction	prediction	NOUN
ajst-31898	34	10	model	model	NOUN
ajst-31898	34	11	4.1	4.1	NUM
ajst-31898	34	12	.	.	PUNCT
ajst-31898	34	13	prediction	prediction	NOUN
ajst-31898	34	14	task	task	NOUN
ajst-31898	34	15	and	and	CCONJ
ajst-31898	34	16	data	datum	NOUN
ajst-31898	34	17	sources	source	NOUN
ajst-31898	34	18	the	the	DET
ajst-31898	34	19	analysis	analysis	NOUN
ajst-31898	34	20	is	be	AUX
ajst-31898	34	21	conducted	conduct	VERB
ajst-31898	34	22	at	at	ADP
ajst-31898	34	23	the	the	DET
ajst-31898	34	24	firm	firm	ADJ
ajst-31898	34	25	–	–	PUNCT
ajst-31898	34	26	year	year	NOUN
ajst-31898	34	27	level	level	NOUN
ajst-31898	34	28	.	.	PUNCT
ajst-31898	35	1	using	use	VERB
ajst-31898	35	2	public	public	ADJ
ajst-31898	35	3	information	information	NOUN
ajst-31898	35	4	available	available	ADJ
ajst-31898	35	5	during	during	ADP
ajst-31898	35	6	the	the	DET
ajst-31898	35	7	prior	prior	ADJ
ajst-31898	35	8	fiscal	fiscal	ADJ
ajst-31898	35	9	year	year	NOUN
ajst-31898	35	10	,	,	PUNCT
ajst-31898	35	11	the	the	DET
ajst-31898	35	12	model	model	NOUN
ajst-31898	35	13	predicts	predict	VERB
ajst-31898	35	14	internal	internal	ADJ
ajst-31898	35	15	control	control	NOUN
ajst-31898	35	16	deficiencies	deficiency	NOUN
ajst-31898	35	17	disclosed	disclose	VERB
ajst-31898	35	18	in	in	ADP
ajst-31898	35	19	the	the	DET
ajst-31898	35	20	subsequent	subsequent	ADJ
ajst-31898	35	21	year	year	NOUN
ajst-31898	35	22	’s	’s	PART
ajst-31898	35	23	annual	annual	ADJ
ajst-31898	35	24	report	report	NOUN
ajst-31898	35	25	.	.	PUNCT
ajst-31898	36	1	textual	textual	ADJ
ajst-31898	36	2	data	datum	NOUN
ajst-31898	36	3	are	be	AUX
ajst-31898	36	4	drawn	draw	VERB
ajst-31898	36	5	from	from	ADP
ajst-31898	36	6	the	the	DET
ajst-31898	36	7	q&a	q&a	PROPN
ajst-31898	36	8	records	record	NOUN
ajst-31898	36	9	of	of	ADP
ajst-31898	36	10	online	online	ADJ
ajst-31898	36	11	investor	investor	NOUN
ajst-31898	36	12	interaction	interaction	NOUN
ajst-31898	36	13	platforms	platform	NOUN
ajst-31898	36	14	.	.	PUNCT
ajst-31898	37	1	before	before	ADP
ajst-31898	37	2	ingestion	ingestion	NOUN
ajst-31898	37	3	,	,	PUNCT
ajst-31898	37	4	the	the	DET
ajst-31898	37	5	q&a	q&a	PROPN
ajst-31898	37	6	texts	text	NOUN
ajst-31898	37	7	undergo	undergo	VERB
ajst-31898	37	8	preprocessing	preprocesse	VERB
ajst-31898	37	9	that	that	PRON
ajst-31898	37	10	standardizes	standardize	NOUN
ajst-31898	37	11	templated	template	VERB
ajst-31898	37	12	expressions	expression	NOUN
ajst-31898	37	13	,	,	PUNCT
ajst-31898	37	14	removes	remove	VERB
ajst-31898	37	15	noise	noise	NOUN
ajst-31898	37	16	and	and	CCONJ
ajst-31898	37	17	duplicates	duplicate	NOUN
ajst-31898	37	18	,	,	PUNCT
ajst-31898	37	19	and	and	CCONJ
ajst-31898	37	20	normalizes	normalize	VERB
ajst-31898	37	21	placeholders	placeholder	NOUN
ajst-31898	37	22	for	for	ADP
ajst-31898	37	23	links	link	NOUN
ajst-31898	37	24	and	and	CCONJ
ajst-31898	37	25	emojis	emoji	NOUN
ajst-31898	37	26	.	.	PUNCT
ajst-31898	38	1	firms	firm	NOUN
ajst-31898	38	2	with	with	ADP
ajst-31898	38	3	zero	zero	NUM
ajst-31898	38	4	interaction	interaction	NOUN
ajst-31898	38	5	are	be	AUX
ajst-31898	38	6	not	not	PART
ajst-31898	38	7	excluded	exclude	VERB
ajst-31898	38	8	;	;	PUNCT
ajst-31898	38	9	instead	instead	ADV
ajst-31898	38	10	,	,	PUNCT
ajst-31898	38	11	they	they	PRON
ajst-31898	38	12	are	be	AUX
ajst-31898	38	13	flagged	flag	VERB
ajst-31898	38	14	with	with	ADP
ajst-31898	38	15	an	an	DET
ajst-31898	38	16	explicit	explicit	ADJ
ajst-31898	38	17	indicator	indicator	NOUN
ajst-31898	38	18	variable	variable	NOUN
ajst-31898	38	19	to	to	PART
ajst-31898	38	20	reflect	reflect	VERB
ajst-31898	38	21	genuine	genuine	ADJ
ajst-31898	38	22	heterogeneity	heterogeneity	NOUN
ajst-31898	38	23	in	in	ADP
ajst-31898	38	24	interaction	interaction	NOUN
ajst-31898	38	25	intensity	intensity	NOUN
ajst-31898	38	26	and	and	CCONJ
ajst-31898	38	27	disclosure	disclosure	NOUN
ajst-31898	38	28	preferences	preference	NOUN
ajst-31898	38	29	across	across	ADP
ajst-31898	38	30	firms	firm	NOUN
ajst-31898	38	31	.	.	PUNCT
ajst-31898	39	1	sample	sample	NOUN
ajst-31898	39	2	splitting	splitting	NOUN
ajst-31898	39	3	follows	follow	VERB
ajst-31898	39	4	a	a	DET
ajst-31898	39	5	firmgrouping	firmgroupe	VERB
ajst-31898	39	6	principle	principle	NOUN
ajst-31898	39	7	:	:	PUNCT
ajst-31898	39	8	training	training	NOUN
ajst-31898	39	9	,	,	PUNCT
ajst-31898	39	10	validation	validation	NOUN
ajst-31898	39	11	,	,	PUNCT
ajst-31898	39	12	and	and	CCONJ
ajst-31898	39	13	test	test	NOUN
ajst-31898	39	14	sets	set	NOUN
ajst-31898	39	15	are	be	AUX
ajst-31898	39	16	isolated	isolate	VERB
ajst-31898	39	17	by	by	ADP
ajst-31898	39	18	firm	firm	NOUN
ajst-31898	39	19	to	to	PART
ajst-31898	39	20	reduce	reduce	VERB
ajst-31898	39	21	cross	cross	ADJ
ajst-31898	39	22	-	-	ADJ
ajst-31898	39	23	split	split	ADJ
ajst-31898	39	24	information	information	NOUN
ajst-31898	39	25	leakage	leakage	NOUN
ajst-31898	39	26	for	for	ADP
ajst-31898	39	27	the	the	DET
ajst-31898	39	28	same	same	ADJ
ajst-31898	39	29	issuer	issuer	NOUN
ajst-31898	39	30	and	and	CCONJ
ajst-31898	39	31	to	to	PART
ajst-31898	39	32	enhance	enhance	VERB
ajst-31898	39	33	the	the	DET
ajst-31898	39	34	external	external	ADJ
ajst-31898	39	35	validity	validity	NOUN
ajst-31898	39	36	of	of	ADP
ajst-31898	39	37	the	the	DET
ajst-31898	39	38	results	result	NOUN
ajst-31898	39	39	.	.	PUNCT
ajst-31898	40	1	4.2	4.2	NUM
ajst-31898	40	2	.	.	PUNCT
ajst-31898	40	3	model	model	NOUN
ajst-31898	40	4	specification	specification	NOUN
ajst-31898	40	5	and	and	CCONJ
ajst-31898	40	6	text	text	NOUN
ajst-31898	40	7	integration	integration	NOUN
ajst-31898	40	8	building	building	NOUN
ajst-31898	40	9	on	on	ADP
ajst-31898	40	10	deep	deep	ADJ
ajst-31898	40	11	learning	learning	NOUN
ajst-31898	40	12	,	,	PUNCT
ajst-31898	40	13	three	three	NUM
ajst-31898	40	14	comparable	comparable	ADJ
ajst-31898	40	15	models	model	NOUN
ajst-31898	40	16	are	be	AUX
ajst-31898	40	17	specified	specify	VERB
ajst-31898	40	18	within	within	ADP
ajst-31898	40	19	a	a	DET
ajst-31898	40	20	unified	unified	ADJ
ajst-31898	40	21	framework	framework	NOUN
ajst-31898	40	22	to	to	PART
ajst-31898	40	23	identify	identify	VERB
ajst-31898	40	24	text	text	NOUN
ajst-31898	40	25	signals	signal	NOUN
ajst-31898	40	26	.	.	PUNCT
ajst-31898	41	1	first	first	ADV
ajst-31898	41	2	,	,	PUNCT
ajst-31898	41	3	the	the	DET
ajst-31898	41	4	baseline	baseline	PROPN
ajst-31898	41	5	model	model	NOUN
ajst-31898	41	6	uses	use	VERB
ajst-31898	41	7	only	only	ADV
ajst-31898	41	8	structured	structured	ADJ
ajst-31898	41	9	features	feature	NOUN
ajst-31898	41	10	.	.	PUNCT
ajst-31898	42	1	the	the	DET
ajst-31898	42	2	network	network	NOUN
ajst-31898	42	3	adopts	adopt	VERB
ajst-31898	42	4	a	a	DET
ajst-31898	42	5	deep	deep	ADJ
ajst-31898	42	6	architecture	architecture	NOUN
ajst-31898	42	7	suitable	suitable	ADJ
ajst-31898	42	8	for	for	ADP
ajst-31898	42	9	tabular	tabular	PROPN
ajst-31898	42	10	data	datum	NOUN
ajst-31898	42	11	and	and	CCONJ
ajst-31898	42	12	outputs	output	NOUN
ajst-31898	42	13	a	a	DET
ajst-31898	42	14	firm	firm	ADJ
ajst-31898	42	15	–	–	PUNCT
ajst-31898	42	16	year	year	NOUN
ajst-31898	42	17	probability	probability	NOUN
ajst-31898	42	18	of	of	ADP
ajst-31898	42	19	deficiency	deficiency	NOUN
ajst-31898	42	20	,	,	PUNCT
ajst-31898	42	21	serving	serve	VERB
ajst-31898	42	22	as	as	ADP
ajst-31898	42	23	the	the	DET
ajst-31898	42	24	performance	performance	NOUN
ajst-31898	42	25	benchmark	benchmark	NOUN
ajst-31898	42	26	without	without	ADP
ajst-31898	42	27	text	text	NOUN
ajst-31898	42	28	.	.	PUNCT
ajst-31898	43	1	second	second	ADJ
ajst-31898	43	2	,	,	PUNCT
ajst-31898	43	3	the	the	DET
ajst-31898	43	4	early	early	ADJ
ajst-31898	43	5	-	-	PUNCT
ajst-31898	43	6	fusion	fusion	NOUN
ajst-31898	43	7	model	model	NOUN
ajst-31898	43	8	augments	augment	VERB
ajst-31898	43	9	the	the	DET
ajst-31898	43	10	baseline	baseline	NOUN
ajst-31898	43	11	with	with	ADP
ajst-31898	43	12	an	an	DET
ajst-31898	43	13	annual	annual	ADJ
ajst-31898	43	14	text	text	NOUN
ajst-31898	43	15	representation	representation	NOUN
ajst-31898	43	16	.	.	PUNCT
ajst-31898	44	1	a	a	DET
ajst-31898	44	2	chinese	chinese	ADJ
ajst-31898	44	3	pre	pre	ADJ
ajst-31898	44	4	-	-	ADJ
ajst-31898	44	5	trained	train	VERB
ajst-31898	44	6	language	language	NOUN
ajst-31898	44	7	model	model	NOUN
ajst-31898	44	8	encodes	encode	VERB
ajst-31898	44	9	each	each	DET
ajst-31898	44	10	individual	individual	ADJ
ajst-31898	44	11	question	question	NOUN
ajst-31898	44	12	and	and	CCONJ
ajst-31898	44	13	answer	answer	VERB
ajst-31898	44	14	into	into	ADP
ajst-31898	44	15	sentenceor	sentenceor	PROPN
ajst-31898	44	16	segment	segment	NOUN
ajst-31898	44	17	-	-	PUNCT
ajst-31898	44	18	level	level	NOUN
ajst-31898	44	19	vectors	vector	NOUN
ajst-31898	44	20	;	;	PUNCT
ajst-31898	44	21	multiple	multiple	ADJ
ajst-31898	44	22	q&a	q&a	PROPN
ajst-31898	44	23	items	item	NOUN
ajst-31898	44	24	within	within	ADP
ajst-31898	44	25	the	the	DET
ajst-31898	44	26	same	same	ADJ
ajst-31898	44	27	year	year	NOUN
ajst-31898	44	28	are	be	AUX
ajst-31898	44	29	then	then	ADV
ajst-31898	44	30	aggregated	aggregate	VERB
ajst-31898	44	31	by	by	ADP
ajst-31898	44	32	mean	mean	PROPN
ajst-31898	44	33	pooling	pooling	NOUN
ajst-31898	44	34	,	,	PUNCT
ajst-31898	44	35	max	max	PROPN
ajst-31898	44	36	pooling	pooling	NOUN
ajst-31898	44	37	,	,	PUNCT
ajst-31898	44	38	or	or	CCONJ
ajst-31898	44	39	attention	attention	NOUN
ajst-31898	44	40	pooling	pool	VERB
ajst-31898	44	41	to	to	PART
ajst-31898	44	42	obtain	obtain	VERB
ajst-31898	44	43	a	a	DET
ajst-31898	44	44	firm	firm	ADJ
ajst-31898	44	45	–	–	PUNCT
ajst-31898	44	46	year	year	NOUN
ajst-31898	44	47	text	text	NOUN
ajst-31898	44	48	vector	vector	NOUN
ajst-31898	44	49	.	.	PUNCT
ajst-31898	45	1	this	this	DET
ajst-31898	45	2	vector	vector	NOUN
ajst-31898	45	3	is	be	AUX
ajst-31898	45	4	concatenated	concatenate	VERB
ajst-31898	45	5	with	with	ADP
ajst-31898	45	6	structured	structured	ADJ
ajst-31898	45	7	features	feature	NOUN
ajst-31898	45	8	and	and	CCONJ
ajst-31898	45	9	fed	feed	VERB
ajst-31898	45	10	into	into	ADP
ajst-31898	45	11	the	the	DET
ajst-31898	45	12	same	same	ADJ
ajst-31898	45	13	classification	classification	NOUN
ajst-31898	45	14	head	head	NOUN
ajst-31898	45	15	,	,	PUNCT
ajst-31898	45	16	thereby	thereby	ADV
ajst-31898	45	17	assessing	assess	VERB
ajst-31898	45	18	the	the	DET
ajst-31898	45	19	direct	direct	ADJ
ajst-31898	45	20	incremental	incremental	ADJ
ajst-31898	45	21	value	value	NOUN
ajst-31898	45	22	of	of	ADP
ajst-31898	45	23	incorporating	incorporate	VERB
ajst-31898	45	24	text	text	NOUN
ajst-31898	45	25	.	.	PUNCT
ajst-31898	46	1	third	third	ADJ
ajst-31898	46	2	,	,	PUNCT
ajst-31898	46	3	the	the	DET
ajst-31898	46	4	hierarchical	hierarchical	ADJ
ajst-31898	46	5	text	text	NOUN
ajst-31898	46	6	model	model	NOUN
ajst-31898	46	7	treats	treat	VERB
ajst-31898	46	8	the	the	DET
ajst-31898	46	9	multiple	multiple	ADJ
ajst-31898	46	10	q&a	q&a	ADJ
ajst-31898	46	11	items	item	NOUN
ajst-31898	46	12	within	within	ADP
ajst-31898	46	13	a	a	DET
ajst-31898	46	14	year	year	NOUN
ajst-31898	46	15	as	as	ADP
ajst-31898	46	16	a	a	DET
ajst-31898	46	17	time	time	NOUN
ajst-31898	46	18	-	-	PUNCT
ajst-31898	46	19	ordered	order	VERB
ajst-31898	46	20	sequence	sequence	NOUN
ajst-31898	46	21	.	.	PUNCT
ajst-31898	47	1	each	each	DET
ajst-31898	47	2	q&a	q&a	PROPN
ajst-31898	47	3	retains	retain	VERB
ajst-31898	47	4	its	its	PRON
ajst-31898	47	5	independent	independent	ADJ
ajst-31898	47	6	representation	representation	NOUN
ajst-31898	47	7	,	,	PUNCT
ajst-31898	47	8	which	which	PRON
ajst-31898	47	9	is	be	AUX
ajst-31898	47	10	then	then	ADV
ajst-31898	47	11	aggregated	aggregate	VERB
ajst-31898	47	12	at	at	ADP
ajst-31898	47	13	the	the	DET
ajst-31898	47	14	annual	annual	ADJ
ajst-31898	47	15	level	level	NOUN
ajst-31898	47	16	by	by	ADP
ajst-31898	47	17	a	a	DET
ajst-31898	47	18	hierarchical	hierarchical	ADJ
ajst-31898	47	19	transformer	transformer	NOUN
ajst-31898	47	20	to	to	PART
ajst-31898	47	21	capture	capture	VERB
ajst-31898	47	22	structural	structural	ADJ
ajst-31898	47	23	information	information	NOUN
ajst-31898	47	24	such	such	ADJ
ajst-31898	47	25	as	as	ADP
ajst-31898	47	26	topic	topic	NOUN
ajst-31898	47	27	evolution	evolution	NOUN
ajst-31898	47	28	,	,	PUNCT
ajst-31898	47	29	questioning	question	VERB
ajst-31898	47	30	order	order	NOUN
ajst-31898	47	31	,	,	PUNCT
ajst-31898	47	32	and	and	CCONJ
ajst-31898	47	33	salient	salient	NOUN
ajst-31898	47	34	fragments	fragment	NOUN
ajst-31898	47	35	.	.	PUNCT
ajst-31898	48	1	4.3	4.3	NUM
ajst-31898	48	2	.	.	PUNCT
ajst-31898	48	3	feature	feature	NOUN
ajst-31898	48	4	engineering	engineer	VERB
ajst-31898	48	5	the	the	DET
ajst-31898	48	6	structured	structure	VERB
ajst-31898	48	7	inputs	input	NOUN
ajst-31898	48	8	primarily	primarily	ADV
ajst-31898	48	9	comprise	comprise	VERB
ajst-31898	48	10	financialstatement	financialstatement	NOUN
ajst-31898	48	11	ratios	ratio	NOUN
ajst-31898	48	12	.	.	PUNCT
ajst-31898	49	1	organized	organize	VERB
ajst-31898	49	2	by	by	ADP
ajst-31898	49	3	economic	economic	ADJ
ajst-31898	49	4	meaning	meaning	NOUN
ajst-31898	49	5	,	,	PUNCT
ajst-31898	49	6	the	the	DET
ajst-31898	49	7	features	feature	NOUN
ajst-31898	49	8	cover	cover	VERB
ajst-31898	49	9	liquidity	liquidity	NOUN
ajst-31898	49	10	and	and	CCONJ
ajst-31898	49	11	short	short	ADJ
ajst-31898	49	12	-	-	PUNCT
ajst-31898	49	13	term	term	NOUN
ajst-31898	49	14	solvency	solvency	NOUN
ajst-31898	49	15	(	(	PUNCT
ajst-31898	49	16	current	current	ADJ
ajst-31898	49	17	ratio	ratio	NOUN
ajst-31898	49	18	,	,	PUNCT
ajst-31898	49	19	quick	quick	ADJ
ajst-31898	49	20	ratio	ratio	NOUN
ajst-31898	49	21	,	,	PUNCT
ajst-31898	49	22	current	current	ADJ
ajst-31898	49	23	liabilities	liability	NOUN
ajst-31898	49	24	/	/	SYM
ajst-31898	49	25	total	total	ADJ
ajst-31898	49	26	assets	asset	NOUN
ajst-31898	49	27	)	)	PUNCT
ajst-31898	49	28	,	,	PUNCT
ajst-31898	49	29	profitability	profitability	NOUN
ajst-31898	49	30	(	(	PUNCT
ajst-31898	49	31	return	return	VERB
ajst-31898	49	32	on	on	ADP
ajst-31898	49	33	assets	asset	NOUN
ajst-31898	49	34	and	and	CCONJ
ajst-31898	49	35	operating	operating	NOUN
ajst-31898	49	36	margin	margin	NOUN
ajst-31898	49	37	)	)	PUNCT
ajst-31898	49	38	,	,	PUNCT
ajst-31898	49	39	operating	operate	VERB
ajst-31898	49	40	efficiency	efficiency	NOUN
ajst-31898	49	41	(	(	PUNCT
ajst-31898	49	42	total	total	ADJ
ajst-31898	49	43	asset	asset	NOUN
ajst-31898	49	44	turnover	turnover	NOUN
ajst-31898	49	45	,	,	PUNCT
ajst-31898	49	46	inventory	inventory	NOUN
ajst-31898	49	47	turnover	turnover	NOUN
ajst-31898	49	48	,	,	PUNCT
ajst-31898	49	49	and	and	CCONJ
ajst-31898	49	50	accounts	account	VERB
ajst-31898	49	51	receivable	receivable	ADJ
ajst-31898	49	52	turnover	turnover	NOUN
ajst-31898	49	53	)	)	PUNCT
ajst-31898	49	54	,	,	PUNCT
ajst-31898	49	55	capital	capital	NOUN
ajst-31898	49	56	structure	structure	NOUN
ajst-31898	49	57	and	and	CCONJ
ajst-31898	49	58	long	long	ADJ
ajst-31898	49	59	-	-	PUNCT
ajst-31898	49	60	term	term	NOUN
ajst-31898	49	61	leverage	leverage	NOUN
ajst-31898	49	62	(	(	PUNCT
ajst-31898	49	63	debt	debt	NOUN
ajst-31898	49	64	-	-	PUNCT
ajst-31898	49	65	to	to	ADP
ajst-31898	49	66	-	-	PUNCT
ajst-31898	49	67	equity	equity	NOUN
ajst-31898	49	68	and	and	CCONJ
ajst-31898	49	69	noncurrent	noncurrent	NOUN
ajst-31898	49	70	liabilities	liability	NOUN
ajst-31898	49	71	-	-	PUNCT
ajst-31898	49	72	to	to	ADP
ajst-31898	49	73	-	-	PUNCT
ajst-31898	49	74	equity	equity	NOUN
ajst-31898	49	75	)	)	PUNCT
ajst-31898	49	76	,	,	PUNCT
ajst-31898	49	77	cash	cash	NOUN
ajst-31898	49	78	quality	quality	NOUN
ajst-31898	49	79	(	(	PUNCT
ajst-31898	49	80	operating	operate	VERB
ajst-31898	49	81	cash	cash	NOUN
ajst-31898	49	82	flow	flow	NOUN
ajst-31898	49	83	/	/	SYM
ajst-31898	49	84	total	total	ADJ
ajst-31898	49	85	assets	asset	NOUN
ajst-31898	49	86	,	,	PUNCT
ajst-31898	49	87	operating	operate	VERB
ajst-31898	49	88	cash	cash	NOUN
ajst-31898	49	89	flow	flow	NOUN
ajst-31898	49	90	/	/	SYM
ajst-31898	49	91	revenue	revenue	NOUN
ajst-31898	49	92	,	,	PUNCT
ajst-31898	49	93	and	and	CCONJ
ajst-31898	49	94	net	net	ADJ
ajst-31898	49	95	cash	cash	NOUN
ajst-31898	49	96	flow	flow	NOUN
ajst-31898	49	97	/	/	SYM
ajst-31898	49	98	total	total	ADJ
ajst-31898	49	99	assets	asset	NOUN
ajst-31898	49	100	)	)	PUNCT
ajst-31898	49	101	,	,	PUNCT
ajst-31898	49	102	asset	asset	NOUN
ajst-31898	49	103	composition	composition	NOUN
ajst-31898	49	104	(	(	PUNCT
ajst-31898	49	105	the	the	DET
ajst-31898	49	106	shares	share	NOUN
ajst-31898	49	107	of	of	ADP
ajst-31898	49	108	intangible	intangible	ADJ
ajst-31898	49	109	assets	asset	NOUN
ajst-31898	49	110	and	and	CCONJ
ajst-31898	49	111	of	of	ADP
ajst-31898	49	112	property	property	NOUN
ajst-31898	49	113	,	,	PUNCT
ajst-31898	49	114	plant	plant	NOUN
ajst-31898	49	115	and	and	CCONJ
ajst-31898	49	116	equipment	equipment	NOUN
ajst-31898	49	117	)	)	PUNCT
ajst-31898	49	118	,	,	PUNCT
ajst-31898	49	119	and	and	CCONJ
ajst-31898	49	120	size	size	NOUN
ajst-31898	49	121	and	and	CCONJ
ajst-31898	49	122	scale	scale	NOUN
ajst-31898	49	123	(	(	PUNCT
ajst-31898	49	124	the	the	DET
ajst-31898	49	125	logarithms	logarithm	NOUN
ajst-31898	49	126	of	of	ADP
ajst-31898	49	127	total	total	ADJ
ajst-31898	49	128	assets	asset	NOUN
ajst-31898	49	129	and	and	CCONJ
ajst-31898	49	130	revenue	revenue	NOUN
ajst-31898	49	131	)	)	PUNCT
ajst-31898	49	132	.	.	PUNCT
ajst-31898	50	1	when	when	SCONJ
ajst-31898	50	2	financial	financial	ADJ
ajst-31898	50	3	data	datum	NOUN
ajst-31898	50	4	are	be	AUX
ajst-31898	50	5	subject	subject	ADJ
ajst-31898	50	6	to	to	ADP
ajst-31898	50	7	restatement	restatement	NOUN
ajst-31898	50	8	or	or	CCONJ
ajst-31898	50	9	correction	correction	NOUN
ajst-31898	50	10	,	,	PUNCT
ajst-31898	50	11	the	the	DET
ajst-31898	50	12	model	model	NOUN
ajst-31898	50	13	uniformly	uniformly	ADV
ajst-31898	50	14	adopts	adopt	VERB
ajst-31898	50	15	the	the	DET
ajst-31898	50	16	originally	originally	ADV
ajst-31898	50	17	disclosed	disclose	VERB
ajst-31898	50	18	values	value	NOUN
ajst-31898	50	19	(	(	PUNCT
ajst-31898	50	20	pre	pre	ADJ
ajst-31898	50	21	-	-	NOUN
ajst-31898	50	22	restatement	restatement	NOUN
ajst-31898	50	23	/	/	SYM
ajst-31898	50	24	pre	pre	NOUN
ajst-31898	50	25	-	-	NOUN
ajst-31898	50	26	correction	correction	NOUN
ajst-31898	50	27	)	)	PUNCT
ajst-31898	50	28	for	for	ADP
ajst-31898	50	29	training	training	NOUN
ajst-31898	50	30	and	and	CCONJ
ajst-31898	50	31	evaluation	evaluation	NOUN
ajst-31898	50	32	so	so	SCONJ
ajst-31898	50	33	as	as	SCONJ
ajst-31898	50	34	to	to	PART
ajst-31898	50	35	mirror	mirror	VERB
ajst-31898	50	36	the	the	DET
ajst-31898	50	37	information	information	NOUN
ajst-31898	50	38	set	set	VERB
ajst-31898	50	39	actually	actually	ADV
ajst-31898	50	40	available	available	ADJ
ajst-31898	50	41	at	at	ADP
ajst-31898	50	42	the	the	DET
ajst-31898	50	43	time	time	NOUN
ajst-31898	50	44	.	.	PUNCT
ajst-31898	51	1	all	all	DET
ajst-31898	51	2	inputs	input	NOUN
ajst-31898	51	3	are	be	AUX
ajst-31898	51	4	strictly	strictly	ADV
ajst-31898	51	5	aligned	align	VERB
ajst-31898	51	6	in	in	ADP
ajst-31898	51	7	a	a	DET
ajst-31898	51	8	forward	forward	ADV
ajst-31898	51	9	-	-	PUNCT
ajst-31898	51	10	looking	look	VERB
ajst-31898	51	11	manner	manner	NOUN
ajst-31898	51	12	:	:	PUNCT
ajst-31898	51	13	to	to	PART
ajst-31898	51	14	predict	predict	VERB
ajst-31898	51	15	internal	internal	ADJ
ajst-31898	51	16	control	control	NOUN
ajst-31898	51	17	deficiencies	deficiency	NOUN
ajst-31898	51	18	in	in	ADP
ajst-31898	51	19	period	period	NOUN
ajst-31898	51	20	𝑡+1	𝑡+1	NUM
ajst-31898	51	21	,	,	PUNCT
ajst-31898	51	22	the	the	DET
ajst-31898	51	23	model	model	NOUN
ajst-31898	51	24	uses	use	VERB
ajst-31898	51	25	only	only	ADJ
ajst-31898	51	26	information	information	NOUN
ajst-31898	51	27	disclosed	disclose	VERB
ajst-31898	51	28	in	in	ADP
ajst-31898	51	29	period	period	NOUN
ajst-31898	51	30	𝑡	𝑡	NOUN
ajst-31898	51	31	or	or	CCONJ
ajst-31898	51	32	earlier	early	ADV
ajst-31898	51	33	.	.	PUNCT
ajst-31898	52	1	to	to	PART
ajst-31898	52	2	limit	limit	VERB
ajst-31898	52	3	the	the	DET
ajst-31898	52	4	influence	influence	NOUN
ajst-31898	52	5	of	of	ADP
ajst-31898	52	6	outliers	outlier	NOUN
ajst-31898	52	7	on	on	ADP
ajst-31898	52	8	estimation	estimation	NOUN
ajst-31898	52	9	and	and	CCONJ
ajst-31898	52	10	training	training	NOUN
ajst-31898	52	11	,	,	PUNCT
ajst-31898	52	12	continuous	continuous	ADJ
ajst-31898	52	13	variables	variable	NOUN
ajst-31898	52	14	are	be	AUX
ajst-31898	52	15	winsorized	winsorize	VERB
ajst-31898	52	16	at	at	ADP
ajst-31898	52	17	the	the	DET
ajst-31898	52	18	1st	1st	ADJ
ajst-31898	52	19	and	and	CCONJ
ajst-31898	52	20	99th	99th	ADJ
ajst-31898	52	21	percentiles	percentile	NOUN
ajst-31898	52	22	at	at	ADP
ajst-31898	52	23	the	the	DET
ajst-31898	52	24	annual	annual	ADJ
ajst-31898	52	25	level	level	NOUN
ajst-31898	52	26	.	.	PUNCT
ajst-31898	53	1	text	text	NOUN
ajst-31898	53	2	enters	enter	VERB
ajst-31898	53	3	the	the	DET
ajst-31898	53	4	model	model	NOUN
ajst-31898	53	5	via	via	ADP
ajst-31898	53	6	either	either	CCONJ
ajst-31898	53	7	the	the	DET
ajst-31898	53	8	annual	annual	ADJ
ajst-31898	53	9	-	-	PUNCT
ajst-31898	53	10	level	level	NOUN
ajst-31898	53	11	representation	representation	NOUN
ajst-31898	53	12	or	or	CCONJ
ajst-31898	53	13	the	the	DET
ajst-31898	53	14	hierarchical	hierarchical	ADJ
ajst-31898	53	15	aggregation	aggregation	NOUN
ajst-31898	53	16	representation	representation	NOUN
ajst-31898	53	17	described	describe	VERB
ajst-31898	53	18	earlier	early	ADV
ajst-31898	53	19	.	.	PUNCT
ajst-31898	54	1	disclosures	disclosure	NOUN
ajst-31898	54	2	of	of	ADP
ajst-31898	54	3	material	material	NOUN
ajst-31898	54	4	,	,	PUNCT
ajst-31898	54	5	significant	significant	ADJ
ajst-31898	54	6	,	,	PUNCT
ajst-31898	54	7	and	and	CCONJ
ajst-31898	54	8	general	general	ADJ
ajst-31898	54	9	internal	internal	ADJ
ajst-31898	54	10	control	control	NOUN
ajst-31898	54	11	deficiencies	deficiency	NOUN
ajst-31898	54	12	in	in	ADP
ajst-31898	54	13	internal	internal	ADJ
ajst-31898	54	14	control	control	NOUN
ajst-31898	54	15	evaluation	evaluation	NOUN
ajst-31898	54	16	reports	report	NOUN
ajst-31898	54	17	are	be	AUX
ajst-31898	54	18	uniformly	uniformly	ADV
ajst-31898	54	19	coded	code	VERB
ajst-31898	54	20	as	as	ADP
ajst-31898	54	21	“	"	PUNCT
ajst-31898	54	22	deficiency	deficiency	NOUN
ajst-31898	54	23	present	present	ADJ
ajst-31898	54	24	.	.	PUNCT
ajst-31898	54	25	”	"	PUNCT
ajst-31898	55	1	4.4	4.4	NUM
ajst-31898	55	2	.	.	PUNCT
ajst-31898	55	3	training	training	NOUN
ajst-31898	55	4	procedure	procedure	NOUN
ajst-31898	55	5	and	and	CCONJ
ajst-31898	55	6	evaluation	evaluation	NOUN
ajst-31898	55	7	protocol	protocol	NOUN
ajst-31898	55	8	the	the	DET
ajst-31898	55	9	training	training	NOUN
ajst-31898	55	10	procedure	procedure	NOUN
ajst-31898	55	11	follows	follow	VERB
ajst-31898	55	12	standard	standard	ADJ
ajst-31898	55	13	practice	practice	NOUN
ajst-31898	55	14	for	for	ADP
ajst-31898	55	15	imbalanced	imbalanced	ADJ
ajst-31898	55	16	classification	classification	NOUN
ajst-31898	55	17	:	:	PUNCT
ajst-31898	55	18	a	a	DET
ajst-31898	55	19	class	class	NOUN
ajst-31898	55	20	-	-	PUNCT
ajst-31898	55	21	weighted	weight	VERB
ajst-31898	55	22	loss	loss	NOUN
ajst-31898	55	23	is	be	AUX
ajst-31898	55	24	employed	employ	VERB
ajst-31898	55	25	,	,	PUNCT
ajst-31898	55	26	with	with	ADP
ajst-31898	55	27	dropout	dropout	NOUN
ajst-31898	55	28	and	and	CCONJ
ajst-31898	55	29	early	early	ADV
ajst-31898	55	30	stopping	stop	VERB
ajst-31898	55	31	to	to	PART
ajst-31898	55	32	control	control	VERB
ajst-31898	55	33	overfitting	overfitting	NOUN
ajst-31898	55	34	.	.	PUNCT
ajst-31898	56	1	given	give	VERB
ajst-31898	56	2	potential	potential	ADJ
ajst-31898	56	3	domain	domain	NOUN
ajst-31898	56	4	differences	difference	NOUN
ajst-31898	56	5	between	between	ADP
ajst-31898	56	6	general	general	ADJ
ajst-31898	56	7	-	-	PUNCT
ajst-31898	56	8	purpose	purpose	NOUN
ajst-31898	56	9	corpora	corpora	NOUN
ajst-31898	56	10	and	and	CCONJ
ajst-31898	56	11	the	the	DET
ajst-31898	56	12	investor	investor	NOUN
ajst-31898	56	13	-	-	PUNCT
ajst-31898	56	14	interaction	interaction	NOUN
ajst-31898	56	15	context	context	NOUN
ajst-31898	56	16	,	,	PUNCT
ajst-31898	56	17	the	the	DET
ajst-31898	56	18	pre	pre	ADJ
ajst-31898	56	19	-	-	ADJ
ajst-31898	56	20	trained	train	VERB
ajst-31898	56	21	language	language	NOUN
ajst-31898	56	22	model	model	NOUN
ajst-31898	56	23	is	be	AUX
ajst-31898	56	24	used	use	VERB
ajst-31898	56	25	in	in	ADP
ajst-31898	56	26	a	a	DET
ajst-31898	56	27	frozen	frozen	ADJ
ajst-31898	56	28	-	-	PUNCT
ajst-31898	56	29	parameter	parameter	NOUN
ajst-31898	56	30	mode	mode	NOUN
ajst-31898	56	31	to	to	PART
ajst-31898	56	32	obtain	obtain	VERB
ajst-31898	56	33	text	text	NOUN
ajst-31898	56	34	representations	representation	NOUN
ajst-31898	56	35	.	.	PUNCT
ajst-31898	57	1	when	when	SCONJ
ajst-31898	57	2	cross	cross	ADJ
ajst-31898	57	3	-	-	ADJ
ajst-31898	57	4	year	year	ADJ
ajst-31898	57	5	distributional	distributional	ADJ
ajst-31898	57	6	shift	shift	NOUN
ajst-31898	57	7	is	be	AUX
ajst-31898	57	8	evident	evident	ADJ
ajst-31898	57	9	,	,	PUNCT
ajst-31898	57	10	small	small	ADJ
ajst-31898	57	11	-	-	PUNCT
ajst-31898	57	12	step	step	NOUN
ajst-31898	57	13	domain	domain	NOUN
ajst-31898	57	14	adaptation	adaptation	NOUN
ajst-31898	57	15	is	be	AUX
ajst-31898	57	16	conducted	conduct	VERB
ajst-31898	57	17	without	without	ADP
ajst-31898	57	18	compromising	compromise	VERB
ajst-31898	57	19	comparability	comparability	NOUN
ajst-31898	57	20	.	.	PUNCT
ajst-31898	58	1	the	the	DET
ajst-31898	58	2	evaluation	evaluation	NOUN
ajst-31898	58	3	strategy	strategy	NOUN
ajst-31898	58	4	centers	center	NOUN
ajst-31898	58	5	on	on	ADP
ajst-31898	58	6	firm	firm	ADJ
ajst-31898	58	7	-	-	PUNCT
ajst-31898	58	8	level	level	NOUN
ajst-31898	58	9	out	out	ADP
ajst-31898	58	10	-	-	PUNCT
ajst-31898	58	11	of	of	ADP
ajst-31898	58	12	-	-	PUNCT
ajst-31898	58	13	sample	sample	NOUN
ajst-31898	58	14	assessment	assessment	NOUN
ajst-31898	58	15	:	:	PUNCT
ajst-31898	58	16	the	the	DET
ajst-31898	58	17	validation	validation	NOUN
ajst-31898	58	18	set	set	NOUN
ajst-31898	58	19	is	be	AUX
ajst-31898	58	20	used	use	VERB
ajst-31898	58	21	for	for	ADP
ajst-31898	58	22	threshold	threshold	NOUN
ajst-31898	58	23	selection	selection	NOUN
ajst-31898	58	24	and	and	CCONJ
ajst-31898	58	25	hyperparameter	hyperparameter	NOUN
ajst-31898	58	26	tuning	tuning	NOUN
ajst-31898	58	27	,	,	PUNCT
ajst-31898	58	28	and	and	CCONJ
ajst-31898	58	29	the	the	DET
ajst-31898	58	30	test	test	NOUN
ajst-31898	58	31	set	set	NOUN
ajst-31898	58	32	reports	report	VERB
ajst-31898	58	33	the	the	DET
ajst-31898	58	34	out	out	ADP
ajst-31898	58	35	-	-	PUNCT
ajst-31898	58	36	of	of	ADP
ajst-31898	58	37	-	-	PUNCT
ajst-31898	58	38	sample	sample	NOUN
ajst-31898	58	39	results	result	NOUN
ajst-31898	58	40	.	.	PUNCT
ajst-31898	59	1	reporting	report	VERB
ajst-31898	59	2	focuses	focus	VERB
ajst-31898	59	3	on	on	ADP
ajst-31898	59	4	ap	ap	PROPN
ajst-31898	59	5	as	as	ADP
ajst-31898	59	6	the	the	DET
ajst-31898	59	7	primary	primary	ADJ
ajst-31898	59	8	metric	metric	NOUN
ajst-31898	59	9	,	,	PUNCT
ajst-31898	59	10	with	with	ADP
ajst-31898	59	11	roc	roc	NOUN
ajst-31898	59	12	-	-	PUNCT
ajst-31898	59	13	auc	auc	NOUN
ajst-31898	59	14	provided	provide	VERB
ajst-31898	59	15	in	in	ADP
ajst-31898	59	16	parallel	parallel	NOUN
ajst-31898	59	17	.	.	PUNCT
ajst-31898	60	1	5	5	X
ajst-31898	60	2	.	.	X
ajst-31898	60	3	performance	performance	NOUN
ajst-31898	60	4	evaluation	evaluation	NOUN
ajst-31898	60	5	and	and	CCONJ
ajst-31898	60	6	analysis	analysis	NOUN
ajst-31898	60	7	of	of	ADP
ajst-31898	60	8	the	the	DET
ajst-31898	60	9	internal	internal	ADJ
ajst-31898	60	10	control	control	NOUN
ajst-31898	60	11	deficiency	deficiency	NOUN
ajst-31898	60	12	prediction	prediction	NOUN
ajst-31898	60	13	model	model	NOUN
ajst-31898	60	14	5.1	5.1	NUM
ajst-31898	60	15	.	.	PUNCT
ajst-31898	61	1	data	datum	NOUN
ajst-31898	61	2	and	and	CCONJ
ajst-31898	61	3	sample	sample	NOUN
ajst-31898	61	4	financial	financial	ADJ
ajst-31898	61	5	data	datum	NOUN
ajst-31898	61	6	for	for	ADP
ajst-31898	61	7	listed	list	VERB
ajst-31898	61	8	companies	company	NOUN
ajst-31898	61	9	are	be	AUX
ajst-31898	61	10	obtained	obtain	VERB
ajst-31898	61	11	from	from	ADP
ajst-31898	61	12	csmar	csmar	PROPN
ajst-31898	61	13	for	for	ADP
ajst-31898	61	14	the	the	DET
ajst-31898	61	15	2010–2022	2010–2022	NUM
ajst-31898	61	16	period	period	NOUN
ajst-31898	61	17	.	.	PUNCT
ajst-31898	62	1	the	the	DET
ajst-31898	62	2	sample	sample	NOUN
ajst-31898	62	3	is	be	AUX
ajst-31898	62	4	filtered	filter	VERB
ajst-31898	62	5	as	as	SCONJ
ajst-31898	62	6	follows	follow	VERB
ajst-31898	62	7	:	:	PUNCT
ajst-31898	62	8	first	first	ADV
ajst-31898	62	9	,	,	PUNCT
ajst-31898	62	10	firms	firm	NOUN
ajst-31898	62	11	in	in	ADP
ajst-31898	62	12	the	the	DET
ajst-31898	62	13	financial	financial	ADJ
ajst-31898	62	14	and	and	CCONJ
ajst-31898	62	15	insurance	insurance	NOUN
ajst-31898	62	16	industries	industry	NOUN
ajst-31898	62	17	are	be	AUX
ajst-31898	62	18	excluded	exclude	VERB
ajst-31898	62	19	;	;	PUNCT
ajst-31898	62	20	second	second	ADJ
ajst-31898	62	21	,	,	PUNCT
ajst-31898	62	22	observations	observation	NOUN
ajst-31898	62	23	with	with	ADP
ajst-31898	62	24	missing	miss	VERB
ajst-31898	62	25	key	key	ADJ
ajst-31898	62	26	financial	financial	ADJ
ajst-31898	62	27	variables	variable	NOUN
ajst-31898	62	28	are	be	AUX
ajst-31898	62	29	removed	remove	VERB
ajst-31898	62	30	.	.	PUNCT
ajst-31898	63	1	within	within	ADP
ajst-31898	63	2	the	the	DET
ajst-31898	63	3	retained	retain	VERB
ajst-31898	63	4	observations	observation	NOUN
ajst-31898	63	5	,	,	PUNCT
ajst-31898	63	6	approximately	approximately	ADV
ajst-31898	63	7	5.6	5.6	NUM
ajst-31898	63	8	%	%	NOUN
ajst-31898	63	9	disclose	disclose	VERB
ajst-31898	63	10	the	the	DET
ajst-31898	63	11	presence	presence	NOUN
ajst-31898	63	12	of	of	ADP
ajst-31898	63	13	internal	internal	ADJ
ajst-31898	63	14	control	control	NOUN
ajst-31898	63	15	83	83	NUM
ajst-31898	63	16	deficiencies	deficiency	NOUN
ajst-31898	63	17	.	.	PUNCT
ajst-31898	64	1	investor	investor	NOUN
ajst-31898	64	2	-	-	PUNCT
ajst-31898	64	3	interaction	interaction	NOUN
ajst-31898	64	4	texts	text	NOUN
ajst-31898	64	5	are	be	AUX
ajst-31898	64	6	sourced	source	VERB
ajst-31898	64	7	from	from	ADP
ajst-31898	64	8	the	the	DET
ajst-31898	64	9	shenzhen	shenzhen	PROPN
ajst-31898	64	10	stock	stock	PROPN
ajst-31898	64	11	exchange	exchange	PROPN
ajst-31898	64	12	’s	’s	PART
ajst-31898	64	13	and	and	CCONJ
ajst-31898	64	14	the	the	DET
ajst-31898	64	15	shanghai	shanghai	PROPN
ajst-31898	64	16	stock	stock	PROPN
ajst-31898	64	17	exchange	exchange	PROPN
ajst-31898	64	18	’s	’s	PART
ajst-31898	64	19	online	online	ADJ
ajst-31898	64	20	investor	investor	NOUN
ajst-31898	64	21	q&a	q&a	PROPN
ajst-31898	64	22	platforms	platform	NOUN
ajst-31898	64	23	.	.	PUNCT
ajst-31898	65	1	text	text	NOUN
ajst-31898	65	2	data	datum	NOUN
ajst-31898	65	3	are	be	AUX
ajst-31898	65	4	processed	process	VERB
ajst-31898	65	5	on	on	ADP
ajst-31898	65	6	an	an	DET
ajst-31898	65	7	annual	annual	ADJ
ajst-31898	65	8	window	window	NOUN
ajst-31898	65	9	,	,	PUNCT
ajst-31898	65	10	including	include	VERB
ajst-31898	65	11	de	de	NOUN
ajst-31898	65	12	-	-	ADJ
ajst-31898	65	13	templating	templating	ADJ
ajst-31898	65	14	,	,	PUNCT
ajst-31898	65	15	deduplication	deduplication	NOUN
ajst-31898	65	16	,	,	PUNCT
ajst-31898	65	17	and	and	CCONJ
ajst-31898	65	18	cleaning	cleaning	NOUN
ajst-31898	65	19	,	,	PUNCT
ajst-31898	65	20	while	while	SCONJ
ajst-31898	65	21	retaining	retain	VERB
ajst-31898	65	22	firms	firm	NOUN
ajst-31898	65	23	with	with	ADP
ajst-31898	65	24	zero	zero	NUM
ajst-31898	65	25	interaction	interaction	NOUN
ajst-31898	65	26	.	.	PUNCT
ajst-31898	66	1	5.2	5.2	NUM
ajst-31898	66	2	.	.	PUNCT
ajst-31898	66	3	out	out	ADP
ajst-31898	66	4	-	-	PUNCT
ajst-31898	66	5	of	of	ADP
ajst-31898	66	6	-	-	PUNCT
ajst-31898	66	7	sample	sample	NOUN
ajst-31898	66	8	results	result	NOUN
ajst-31898	66	9	relative	relative	ADJ
ajst-31898	66	10	to	to	ADP
ajst-31898	66	11	a	a	DET
ajst-31898	66	12	no	no	DET
ajst-31898	66	13	-	-	PUNCT
ajst-31898	66	14	text	text	NOUN
ajst-31898	66	15	baseline	baseline	NOUN
ajst-31898	66	16	that	that	PRON
ajst-31898	66	17	uses	use	VERB
ajst-31898	66	18	only	only	ADV
ajst-31898	66	19	structured	structured	ADJ
ajst-31898	66	20	features	feature	NOUN
ajst-31898	66	21	such	such	ADJ
ajst-31898	66	22	as	as	ADP
ajst-31898	66	23	financial	financial	ADJ
ajst-31898	66	24	and	and	CCONJ
ajst-31898	66	25	governance	governance	NOUN
ajst-31898	66	26	variables	variable	NOUN
ajst-31898	66	27	(	(	PUNCT
ajst-31898	66	28	m0	m0	PROPN
ajst-31898	66	29	)	)	PUNCT
ajst-31898	66	30	,	,	PUNCT
ajst-31898	66	31	the	the	DET
ajst-31898	66	32	early	early	ADJ
ajst-31898	66	33	-	-	PUNCT
ajst-31898	66	34	fusion	fusion	NOUN
ajst-31898	66	35	model	model	NOUN
ajst-31898	66	36	that	that	PRON
ajst-31898	66	37	incorporates	incorporate	VERB
ajst-31898	66	38	investor	investor	NOUN
ajst-31898	66	39	-	-	PUNCT
ajst-31898	66	40	interaction	interaction	NOUN
ajst-31898	66	41	texts	text	NOUN
ajst-31898	66	42	(	(	PUNCT
ajst-31898	66	43	m1	m1	NOUN
ajst-31898	66	44	)	)	PUNCT
ajst-31898	66	45	delivers	deliver	VERB
ajst-31898	66	46	consistent	consistent	ADJ
ajst-31898	66	47	improvements	improvement	NOUN
ajst-31898	66	48	on	on	ADP
ajst-31898	66	49	the	the	DET
ajst-31898	66	50	same	same	ADJ
ajst-31898	66	51	test	test	NOUN
ajst-31898	66	52	-	-	PUNCT
ajst-31898	66	53	set	set	VERB
ajst-31898	66	54	basis	basis	NOUN
ajst-31898	66	55	,	,	PUNCT
ajst-31898	66	56	as	as	SCONJ
ajst-31898	66	57	reported	report	VERB
ajst-31898	66	58	in	in	ADP
ajst-31898	66	59	table	table	NOUN
ajst-31898	66	60	1	1	NUM
ajst-31898	66	61	.	.	PUNCT
ajst-31898	66	62	average	average	ADJ
ajst-31898	66	63	precision	precision	NOUN
ajst-31898	66	64	(	(	PUNCT
ajst-31898	66	65	ap	ap	NOUN
ajst-31898	66	66	)	)	PUNCT
ajst-31898	66	67	increases	increase	VERB
ajst-31898	66	68	from	from	ADP
ajst-31898	66	69	0.082	0.082	NUM
ajst-31898	66	70	to	to	ADP
ajst-31898	66	71	0.094	0.094	NUM
ajst-31898	66	72	(	(	PUNCT
ajst-31898	66	73	+14.63	+14.63	NUM
ajst-31898	66	74	%	%	NOUN
ajst-31898	66	75	)	)	PUNCT
ajst-31898	66	76	,	,	PUNCT
ajst-31898	66	77	and	and	CCONJ
ajst-31898	66	78	roc	roc	NOUN
ajst-31898	66	79	-	-	PUNCT
ajst-31898	66	80	auc	auc	NOUN
ajst-31898	66	81	rises	rise	NOUN
ajst-31898	66	82	from	from	ADP
ajst-31898	66	83	0.626	0.626	NUM
ajst-31898	66	84	to	to	ADP
ajst-31898	66	85	0.652	0.652	NUM
ajst-31898	66	86	(	(	PUNCT
ajst-31898	66	87	+4.15	+4.15	NUM
ajst-31898	66	88	%	%	NOUN
ajst-31898	66	89	)	)	PUNCT
ajst-31898	66	90	.	.	PUNCT
ajst-31898	67	1	the	the	DET
ajst-31898	67	2	ap	ap	PROPN
ajst-31898	67	3	gain	gain	NOUN
ajst-31898	67	4	reflects	reflect	VERB
ajst-31898	67	5	enhanced	enhance	VERB
ajst-31898	67	6	ranking	ranking	NOUN
ajst-31898	67	7	performance	performance	NOUN
ajst-31898	67	8	under	under	ADP
ajst-31898	67	9	class	class	NOUN
ajst-31898	67	10	imbalance	imbalance	NOUN
ajst-31898	67	11	,	,	PUNCT
ajst-31898	67	12	indicating	indicate	VERB
ajst-31898	67	13	that	that	SCONJ
ajst-31898	67	14	text	text	NOUN
ajst-31898	67	15	information	information	NOUN
ajst-31898	67	16	improves	improve	VERB
ajst-31898	67	17	the	the	DET
ajst-31898	67	18	model	model	NOUN
ajst-31898	67	19	’s	’s	PART
ajst-31898	67	20	ability	ability	NOUN
ajst-31898	67	21	to	to	PART
ajst-31898	67	22	identify	identify	VERB
ajst-31898	67	23	potential	potential	ADJ
ajst-31898	67	24	deficiency	deficiency	NOUN
ajst-31898	67	25	cases	case	NOUN
ajst-31898	67	26	.	.	PUNCT
ajst-31898	68	1	the	the	DET
ajst-31898	68	2	concurrent	concurrent	ADJ
ajst-31898	68	3	improvement	improvement	NOUN
ajst-31898	68	4	in	in	ADP
ajst-31898	68	5	roc	roc	NOUN
ajst-31898	68	6	-	-	PUNCT
ajst-31898	68	7	auc	auc	NOUN
ajst-31898	68	8	suggests	suggest	VERB
ajst-31898	68	9	a	a	DET
ajst-31898	68	10	clearer	clear	ADJ
ajst-31898	68	11	decision	decision	NOUN
ajst-31898	68	12	boundary	boundary	ADJ
ajst-31898	68	13	and	and	CCONJ
ajst-31898	68	14	better	well	ADJ
ajst-31898	68	15	discrimination	discrimination	NOUN
ajst-31898	68	16	across	across	ADP
ajst-31898	68	17	thresholds	threshold	NOUN
ajst-31898	68	18	.	.	PUNCT
ajst-31898	69	1	table	table	NOUN
ajst-31898	69	2	1	1	NUM
ajst-31898	69	3	.	.	PUNCT
ajst-31898	69	4	out	out	ADP
ajst-31898	69	5	-	-	PUNCT
ajst-31898	69	6	of	of	ADP
ajst-31898	69	7	-	-	PUNCT
ajst-31898	69	8	sample	sample	NOUN
ajst-31898	69	9	performance	performance	NOUN
ajst-31898	69	10	comparison	comparison	NOUN
ajst-31898	69	11	(	(	PUNCT
ajst-31898	69	12	m0	m0	NOUN
ajst-31898	69	13	vs.	vs.	ADP
ajst-31898	69	14	m1	m1	NOUN
ajst-31898	69	15	)	)	PUNCT
ajst-31898	69	16	metric	metric	ADJ
ajst-31898	69	17	m0	m0	NOUN
ajst-31898	69	18	:	:	PUNCT
ajst-31898	69	19	no	no	DET
ajst-31898	69	20	-	-	PUNCT
ajst-31898	69	21	text	text	NOUN
ajst-31898	69	22	baseline	baseline	NOUN
ajst-31898	69	23	m1	m1	NOUN
ajst-31898	69	24	:	:	PUNCT
ajst-31898	69	25	early	early	ADJ
ajst-31898	69	26	-	-	PUNCT
ajst-31898	69	27	fusion	fusion	NOUN
ajst-31898	69	28	model	model	NOUN
ajst-31898	69	29	change	change	NOUN
ajst-31898	69	30	(	(	PUNCT
ajst-31898	69	31	m1	m1	PROPN
ajst-31898	69	32	vs.	vs.	X
ajst-31898	69	33	m0	m0	PROPN
ajst-31898	69	34	)	)	PUNCT
ajst-31898	69	35	ap	ap	PROPN
ajst-31898	69	36	0.082	0.082	NUM
ajst-31898	69	37	0.094	0.094	NUM
ajst-31898	69	38	+14.63	+14.63	DET
ajst-31898	69	39	%	%	NOUN
ajst-31898	69	40	roc	roc	NOUN
ajst-31898	69	41	-	-	PUNCT
ajst-31898	69	42	auc	auc	NOUN
ajst-31898	69	43	0.626	0.626	NUM
ajst-31898	69	44	0.652	0.652	NUM
ajst-31898	69	45	+4.15	+4.15	NOUN
ajst-31898	69	46	%	%	NOUN
ajst-31898	69	47	under	under	ADP
ajst-31898	69	48	a	a	DET
ajst-31898	69	49	common	common	ADJ
ajst-31898	69	50	training	training	NOUN
ajst-31898	69	51	–	–	PUNCT
ajst-31898	69	52	validation	validation	NOUN
ajst-31898	69	53	–	–	PUNCT
ajst-31898	69	54	test	test	NOUN
ajst-31898	69	55	split	split	NOUN
ajst-31898	69	56	and	and	CCONJ
ajst-31898	69	57	the	the	DET
ajst-31898	69	58	same	same	ADJ
ajst-31898	69	59	evaluation	evaluation	NOUN
ajst-31898	69	60	protocol	protocol	NOUN
ajst-31898	69	61	,	,	PUNCT
ajst-31898	69	62	the	the	DET
ajst-31898	69	63	hierarchical	hierarchical	ADJ
ajst-31898	69	64	text	text	NOUN
ajst-31898	69	65	model	model	NOUN
ajst-31898	69	66	(	(	PUNCT
ajst-31898	69	67	m2	m2	PROPN
ajst-31898	69	68	)	)	PUNCT
ajst-31898	69	69	delivers	deliver	VERB
ajst-31898	69	70	additional	additional	ADJ
ajst-31898	69	71	gains	gain	NOUN
ajst-31898	69	72	;	;	PUNCT
ajst-31898	69	73	table	table	NOUN
ajst-31898	69	74	2	2	NUM
ajst-31898	69	75	reports	report	VERB
ajst-31898	69	76	the	the	DET
ajst-31898	69	77	results	result	NOUN
ajst-31898	69	78	.	.	PUNCT
ajst-31898	70	1	average	average	ADJ
ajst-31898	70	2	precision	precision	NOUN
ajst-31898	70	3	(	(	PUNCT
ajst-31898	70	4	ap	ap	PROPN
ajst-31898	70	5	)	)	PUNCT
ajst-31898	70	6	is	be	AUX
ajst-31898	70	7	0.097	0.097	NUM
ajst-31898	70	8	,	,	PUNCT
ajst-31898	70	9	representing	represent	VERB
ajst-31898	70	10	an	an	DET
ajst-31898	70	11	18.29	18.29	NUM
ajst-31898	70	12	%	%	NOUN
ajst-31898	70	13	improvement	improvement	NOUN
ajst-31898	70	14	over	over	ADP
ajst-31898	70	15	m0	m0	PROPN
ajst-31898	70	16	and	and	CCONJ
ajst-31898	70	17	a	a	DET
ajst-31898	70	18	further	further	ADJ
ajst-31898	70	19	3.19	3.19	NUM
ajst-31898	70	20	%	%	NOUN
ajst-31898	70	21	over	over	ADP
ajst-31898	70	22	m1	m1	PROPN
ajst-31898	70	23	.	.	PUNCT
ajst-31898	71	1	rocauc	rocauc	PROPN
ajst-31898	71	2	reaches	reach	VERB
ajst-31898	71	3	0.658	0.658	NUM
ajst-31898	71	4	,	,	PUNCT
ajst-31898	71	5	a	a	DET
ajst-31898	71	6	5.11	5.11	NUM
ajst-31898	71	7	%	%	NOUN
ajst-31898	71	8	increase	increase	NOUN
ajst-31898	71	9	relative	relative	ADJ
ajst-31898	71	10	to	to	ADP
ajst-31898	71	11	m0	m0	PROPN
ajst-31898	71	12	and	and	CCONJ
ajst-31898	71	13	an	an	DET
ajst-31898	71	14	additional	additional	ADJ
ajst-31898	71	15	0.92	0.92	NUM
ajst-31898	71	16	%	%	NOUN
ajst-31898	71	17	over	over	ADP
ajst-31898	71	18	m1	m1	PROPN
ajst-31898	71	19	.	.	PUNCT
ajst-31898	72	1	these	these	DET
ajst-31898	72	2	findings	finding	NOUN
ajst-31898	72	3	indicate	indicate	VERB
ajst-31898	72	4	that	that	SCONJ
ajst-31898	72	5	,	,	PUNCT
ajst-31898	72	6	relative	relative	ADJ
ajst-31898	72	7	to	to	ADP
ajst-31898	72	8	simple	simple	ADJ
ajst-31898	72	9	annual	annual	ADJ
ajst-31898	72	10	mean	mean	NOUN
ajst-31898	72	11	pooling	pooling	NOUN
ajst-31898	72	12	,	,	PUNCT
ajst-31898	72	13	hierarchical	hierarchical	ADJ
ajst-31898	72	14	aggregation	aggregation	NOUN
ajst-31898	72	15	of	of	ADP
ajst-31898	72	16	within	within	ADP
ajst-31898	72	17	-	-	PUNCT
ajst-31898	72	18	year	year	NOUN
ajst-31898	72	19	q&a	q&a	PROPN
ajst-31898	72	20	sequences	sequence	NOUN
ajst-31898	72	21	better	well	ADV
ajst-31898	72	22	exploits	exploit	VERB
ajst-31898	72	23	topic	topic	NOUN
ajst-31898	72	24	and	and	CCONJ
ajst-31898	72	25	order	order	NOUN
ajst-31898	72	26	information	information	NOUN
ajst-31898	72	27	embedded	embed	VERB
ajst-31898	72	28	in	in	ADP
ajst-31898	72	29	the	the	DET
ajst-31898	72	30	texts	text	NOUN
ajst-31898	72	31	,	,	PUNCT
ajst-31898	72	32	thereby	thereby	ADV
ajst-31898	72	33	further	far	ADV
ajst-31898	72	34	improving	improve	VERB
ajst-31898	72	35	the	the	DET
ajst-31898	72	36	ranking	ranking	NOUN
ajst-31898	72	37	of	of	ADP
ajst-31898	72	38	high	high	ADJ
ajst-31898	72	39	-	-	PUNCT
ajst-31898	72	40	risk	risk	NOUN
ajst-31898	72	41	cases	case	NOUN
ajst-31898	72	42	while	while	SCONJ
ajst-31898	72	43	maintaining	maintain	VERB
ajst-31898	72	44	overall	overall	ADJ
ajst-31898	72	45	discrimination	discrimination	NOUN
ajst-31898	72	46	.	.	PUNCT
ajst-31898	73	1	table	table	NOUN
ajst-31898	73	2	2	2	NUM
ajst-31898	73	3	.	.	X
ajst-31898	73	4	out	out	ADP
ajst-31898	73	5	-	-	PUNCT
ajst-31898	73	6	of	of	ADP
ajst-31898	73	7	-	-	PUNCT
ajst-31898	73	8	sample	sample	NOUN
ajst-31898	73	9	performance	performance	NOUN
ajst-31898	73	10	of	of	ADP
ajst-31898	73	11	the	the	DET
ajst-31898	73	12	hierarchical	hierarchical	ADJ
ajst-31898	73	13	text	text	NOUN
ajst-31898	73	14	model	model	NOUN
ajst-31898	73	15	(	(	PUNCT
ajst-31898	73	16	m2	m2	PROPN
ajst-31898	73	17	)	)	PUNCT
ajst-31898	73	18	metric	metric	ADJ
ajst-31898	73	19	m2	m2	PROPN
ajst-31898	73	20	:	:	PUNCT
ajst-31898	73	21	hierarchical	hierarchical	ADJ
ajst-31898	73	22	text	text	NOUN
ajst-31898	73	23	model	model	NOUN
ajst-31898	73	24	change	change	NOUN
ajst-31898	73	25	vs.	vs.	ADP
ajst-31898	73	26	m0	m0	NOUN
ajst-31898	73	27	change	change	NOUN
ajst-31898	73	28	vs.	vs.	ADP
ajst-31898	73	29	m1	m1	PROPN
ajst-31898	73	30	ap	ap	PROPN
ajst-31898	73	31	0.097	0.097	NUM
ajst-31898	73	32	+18.29	+18.29	NOUN
ajst-31898	73	33	%	%	NOUN
ajst-31898	73	34	+3.19	+3.19	ADP
ajst-31898	73	35	%	%	NOUN
ajst-31898	73	36	roc	roc	NOUN
ajst-31898	73	37	-	-	PUNCT
ajst-31898	73	38	auc	auc	NOUN
ajst-31898	73	39	0.658	0.658	NUM
ajst-31898	73	40	+5.11	+5.11	NOUN
ajst-31898	73	41	%	%	NOUN
ajst-31898	74	1	+0.92	+0.92	NUM
ajst-31898	74	2	%	%	NOUN
ajst-31898	74	3	6	6	NUM
ajst-31898	74	4	.	.	PUNCT
ajst-31898	74	5	conclusion	conclusion	NOUN
ajst-31898	74	6	building	build	VERB
ajst-31898	74	7	on	on	ADP
ajst-31898	74	8	the	the	DET
ajst-31898	74	9	exchange	exchange	NOUN
ajst-31898	74	10	-	-	PUNCT
ajst-31898	74	11	based	base	VERB
ajst-31898	74	12	system	system	NOUN
ajst-31898	74	13	of	of	ADP
ajst-31898	74	14	investor	investor	NOUN
ajst-31898	74	15	online	online	ADJ
ajst-31898	74	16	interactions	interaction	NOUN
ajst-31898	74	17	,	,	PUNCT
ajst-31898	74	18	this	this	DET
ajst-31898	74	19	paper	paper	NOUN
ajst-31898	74	20	proposes	propose	VERB
ajst-31898	74	21	a	a	DET
ajst-31898	74	22	text	text	NOUN
ajst-31898	74	23	-	-	PUNCT
ajst-31898	74	24	driven	drive	VERB
ajst-31898	74	25	framework	framework	NOUN
ajst-31898	74	26	for	for	ADP
ajst-31898	74	27	predicting	predict	VERB
ajst-31898	74	28	internal	internal	ADJ
ajst-31898	74	29	control	control	NOUN
ajst-31898	74	30	deficiencies	deficiency	NOUN
ajst-31898	74	31	.	.	PUNCT
ajst-31898	75	1	q&a	q&a	PROPN
ajst-31898	75	2	content	content	NOUN
ajst-31898	75	3	from	from	ADP
ajst-31898	75	4	investor	investor	NOUN
ajst-31898	75	5	-	-	PUNCT
ajst-31898	75	6	interaction	interaction	NOUN
ajst-31898	75	7	platforms	platform	NOUN
ajst-31898	75	8	is	be	AUX
ajst-31898	75	9	transformed	transform	VERB
ajst-31898	75	10	into	into	ADP
ajst-31898	75	11	forwardlooking	forwardlooking	ADJ
ajst-31898	75	12	firm	firm	NOUN
ajst-31898	75	13	–	–	PUNCT
ajst-31898	75	14	year	year	NOUN
ajst-31898	75	15	risk	risk	NOUN
ajst-31898	75	16	signals	signal	NOUN
ajst-31898	75	17	and	and	CCONJ
ajst-31898	75	18	fused	fuse	VERB
ajst-31898	75	19	with	with	ADP
ajst-31898	75	20	financial	financial	ADJ
ajst-31898	75	21	ratios	ratio	NOUN
ajst-31898	75	22	within	within	ADP
ajst-31898	75	23	a	a	DET
ajst-31898	75	24	unified	unified	ADJ
ajst-31898	75	25	deep	deep	ADJ
ajst-31898	75	26	learning	learning	NOUN
ajst-31898	75	27	framework	framework	NOUN
ajst-31898	75	28	,	,	PUNCT
ajst-31898	75	29	and	and	CCONJ
ajst-31898	75	30	effectiveness	effectiveness	NOUN
ajst-31898	75	31	is	be	AUX
ajst-31898	75	32	tested	test	VERB
ajst-31898	75	33	through	through	ADP
ajst-31898	75	34	out	out	ADV
ajst-31898	75	35	-	-	PUNCT
ajst-31898	75	36	of	of	ADP
ajst-31898	75	37	-	-	PUNCT
ajst-31898	75	38	sample	sample	NOUN
ajst-31898	75	39	evaluation	evaluation	NOUN
ajst-31898	75	40	grouped	group	VERB
ajst-31898	75	41	by	by	ADP
ajst-31898	75	42	firm	firm	NOUN
ajst-31898	75	43	.	.	PUNCT
ajst-31898	76	1	empirical	empirical	ADJ
ajst-31898	76	2	evidence	evidence	NOUN
ajst-31898	76	3	shows	show	VERB
ajst-31898	76	4	that	that	SCONJ
ajst-31898	76	5	,	,	PUNCT
ajst-31898	76	6	relative	relative	ADJ
ajst-31898	76	7	to	to	ADP
ajst-31898	76	8	a	a	DET
ajst-31898	76	9	baseline	baseline	NOUN
ajst-31898	76	10	without	without	ADP
ajst-31898	76	11	text	text	NOUN
ajst-31898	76	12	,	,	PUNCT
ajst-31898	76	13	both	both	CCONJ
ajst-31898	76	14	the	the	DET
ajst-31898	76	15	early	early	ADJ
ajst-31898	76	16	-	-	PUNCT
ajst-31898	76	17	fusion	fusion	NOUN
ajst-31898	76	18	model	model	NOUN
ajst-31898	76	19	and	and	CCONJ
ajst-31898	76	20	the	the	DET
ajst-31898	76	21	hierarchical	hierarchical	ADJ
ajst-31898	76	22	text	text	NOUN
ajst-31898	76	23	model	model	NOUN
ajst-31898	76	24	deliver	deliver	VERB
ajst-31898	76	25	consistent	consistent	ADJ
ajst-31898	76	26	improvements	improvement	NOUN
ajst-31898	76	27	in	in	ADP
ajst-31898	76	28	average	average	ADJ
ajst-31898	76	29	precision	precision	NOUN
ajst-31898	76	30	(	(	PUNCT
ajst-31898	76	31	ap	ap	PROPN
ajst-31898	76	32	)	)	PUNCT
ajst-31898	76	33	and	and	CCONJ
ajst-31898	76	34	roc	roc	PROPN
ajst-31898	76	35	-	-	PUNCT
ajst-31898	76	36	auc	auc	NOUN
ajst-31898	76	37	,	,	PUNCT
ajst-31898	76	38	indicating	indicate	VERB
ajst-31898	76	39	that	that	SCONJ
ajst-31898	76	40	investor	investor	NOUN
ajst-31898	76	41	-	-	PUNCT
ajst-31898	76	42	interaction	interaction	NOUN
ajst-31898	76	43	texts	text	NOUN
ajst-31898	76	44	reliably	reliably	ADV
ajst-31898	76	45	enhance	enhance	VERB
ajst-31898	76	46	the	the	DET
ajst-31898	76	47	predictive	predictive	ADJ
ajst-31898	76	48	performance	performance	NOUN
ajst-31898	76	49	for	for	ADP
ajst-31898	76	50	internal	internal	ADJ
ajst-31898	76	51	control	control	NOUN
ajst-31898	76	52	deficiencies	deficiency	NOUN
ajst-31898	76	53	.	.	PUNCT
ajst-31898	77	1	acknowledgements	acknowledgement	NOUN
ajst-31898	77	2	this	this	DET
ajst-31898	77	3	work	work	NOUN
ajst-31898	77	4	was	be	AUX
ajst-31898	77	5	supported	support	VERB
ajst-31898	77	6	by	by	ADP
ajst-31898	77	7	the	the	DET
ajst-31898	77	8	humanities	humanity	NOUN
ajst-31898	77	9	and	and	CCONJ
ajst-31898	77	10	social	social	ADJ
ajst-31898	77	11	sciences	sciences	PROPN
ajst-31898	77	12	research	research	NOUN
ajst-31898	77	13	youth	youth	NOUN
ajst-31898	77	14	fund	fund	NOUN
ajst-31898	77	15	of	of	ADP
ajst-31898	77	16	the	the	DET
ajst-31898	77	17	ministry	ministry	PROPN
ajst-31898	77	18	of	of	ADP
ajst-31898	77	19	education	education	PROPN
ajst-31898	77	20	of	of	ADP
ajst-31898	77	21	china	china	PROPN
ajst-31898	77	22	(	(	PUNCT
ajst-31898	77	23	project	project	NOUN
ajst-31898	77	24	title	title	NOUN
ajst-31898	77	25	:	:	PUNCT
ajst-31898	77	26	"	"	PUNCT
ajst-31898	77	27	machine	machine	NOUN
ajst-31898	77	28	learning	learning	NOUN
ajst-31898	77	29	for	for	ADP
ajst-31898	77	30	internal	internal	ADJ
ajst-31898	77	31	control	control	NOUN
ajst-31898	77	32	deficiency	deficiency	NOUN
ajst-31898	77	33	prediction	prediction	NOUN
ajst-31898	77	34	:	:	PUNCT
ajst-31898	77	35	model	model	NOUN
ajst-31898	77	36	development	development	NOUN
ajst-31898	77	37	and	and	CCONJ
ajst-31898	77	38	applications	application	NOUN
ajst-31898	77	39	"	"	PUNCT
ajst-31898	77	40	;	;	PUNCT
ajst-31898	77	41	grant	grant	VERB
ajst-31898	77	42	no	no	NOUN
ajst-31898	77	43	.	.	NOUN
ajst-31898	77	44	19yjc790072	19yjc790072	NUM
ajst-31898	77	45	)	)	PUNCT
ajst-31898	77	46	.	.	PUNCT
ajst-31898	78	1	references	reference	NOUN
ajst-31898	78	2	[	[	X
ajst-31898	78	3	1	1	NUM
ajst-31898	78	4	]	]	PUNCT
ajst-31898	78	5	doyle	doyle	PROPN
ajst-31898	78	6	j	j	PROPN
ajst-31898	78	7	t	t	PROPN
ajst-31898	78	8	,	,	PUNCT
ajst-31898	78	9	ge	ge	PROPN
ajst-31898	78	10	w	w	PROPN
ajst-31898	78	11	,	,	PUNCT
ajst-31898	78	12	mcvay	mcvay	PROPN
ajst-31898	78	13	s	s	PROPN
ajst-31898	78	14	e.	e.	PROPN
ajst-31898	78	15	accruals	accruals	PROPN
ajst-31898	78	16	quality	quality	NOUN
ajst-31898	78	17	and	and	CCONJ
ajst-31898	78	18	internal	internal	ADJ
ajst-31898	78	19	control	control	NOUN
ajst-31898	78	20	over	over	ADP
ajst-31898	78	21	financial	financial	ADJ
ajst-31898	78	22	reporting	reporting	NOUN
ajst-31898	79	1	[	[	X
ajst-31898	79	2	j	j	X
ajst-31898	79	3	]	]	X
ajst-31898	79	4	.	.	PUNCT
ajst-31898	80	1	the	the	DET
ajst-31898	80	2	accounting	accounting	NOUN
ajst-31898	80	3	review	review	NOUN
ajst-31898	80	4	,	,	PUNCT
ajst-31898	80	5	2007	2007	NUM
ajst-31898	80	6	,	,	PUNCT
ajst-31898	80	7	82(5	82(5	NUM
ajst-31898	80	8	):	):	PUNCT
ajst-31898	80	9	1141–1170	1141–1170	NUM
ajst-31898	80	10	.	.	PUNCT
ajst-31898	81	1	[	[	X
ajst-31898	81	2	2	2	NUM
ajst-31898	81	3	]	]	SYM
ajst-31898	81	4	ashbaugh	ashbaugh	ADJ
ajst-31898	81	5	-	-	PUNCT
ajst-31898	81	6	skaife	skaife	NOUN
ajst-31898	81	7	h	h	NOUN
ajst-31898	81	8	,	,	PUNCT
ajst-31898	81	9	collins	collins	PROPN
ajst-31898	81	10	d	d	PROPN
ajst-31898	81	11	w	w	PROPN
ajst-31898	81	12	,	,	PUNCT
ajst-31898	81	13	kinney	kinney	PROPN
ajst-31898	81	14	w	w	PROPN
ajst-31898	81	15	r	r	PROPN
ajst-31898	81	16	jr	jr	PROPN
ajst-31898	81	17	,	,	PUNCT
ajst-31898	81	18	lafond	lafond	PROPN
ajst-31898	81	19	r.	r.	PROPN
ajst-31898	81	20	the	the	DET
ajst-31898	81	21	effect	effect	NOUN
ajst-31898	81	22	of	of	ADP
ajst-31898	81	23	sox	sox	PROPN
ajst-31898	81	24	internal	internal	ADJ
ajst-31898	81	25	control	control	NOUN
ajst-31898	81	26	deficiencies	deficiency	NOUN
ajst-31898	81	27	on	on	ADP
ajst-31898	81	28	firm	firm	ADJ
ajst-31898	81	29	risk	risk	NOUN
ajst-31898	81	30	and	and	CCONJ
ajst-31898	81	31	cost	cost	NOUN
ajst-31898	81	32	of	of	ADP
ajst-31898	81	33	equity	equity	NOUN
ajst-31898	82	1	[	[	X
ajst-31898	82	2	j	j	X
ajst-31898	82	3	]	]	X
ajst-31898	82	4	.	.	PUNCT
ajst-31898	83	1	journal	journal	PROPN
ajst-31898	83	2	of	of	ADP
ajst-31898	83	3	accounting	accounting	NOUN
ajst-31898	83	4	research	research	NOUN
ajst-31898	83	5	,	,	PUNCT
ajst-31898	83	6	2009	2009	NUM
ajst-31898	83	7	,	,	PUNCT
ajst-31898	83	8	47(1	47(1	NUM
ajst-31898	83	9	):	):	PUNCT
ajst-31898	83	10	1–43	1–43	NOUN
ajst-31898	83	11	.	.	PUNCT
ajst-31898	84	1	[	[	X
ajst-31898	84	2	3	3	X
ajst-31898	84	3	]	]	X
ajst-31898	84	4	donelson	donelson	PROPN
ajst-31898	84	5	d	d	PROPN
ajst-31898	84	6	c	c	PROPN
ajst-31898	84	7	,	,	PUNCT
ajst-31898	84	8	ege	ege	PROPN
ajst-31898	84	9	m	m	PROPN
ajst-31898	84	10	,	,	PUNCT
ajst-31898	84	11	mcinnis	mcinnis	PROPN
ajst-31898	84	12	j	j	PROPN
ajst-31898	84	13	m.	m.	PROPN
ajst-31898	84	14	internal	internal	PROPN
ajst-31898	84	15	control	control	NOUN
ajst-31898	84	16	weaknesses	weakness	NOUN
ajst-31898	84	17	and	and	CCONJ
ajst-31898	84	18	financial	financial	ADJ
ajst-31898	84	19	reporting	reporting	NOUN
ajst-31898	84	20	fraud	fraud	NOUN
ajst-31898	85	1	[	[	X
ajst-31898	85	2	j	j	X
ajst-31898	85	3	]	]	X
ajst-31898	85	4	.	.	PUNCT
ajst-31898	86	1	auditing	audit	VERB
ajst-31898	86	2	:	:	PUNCT
ajst-31898	86	3	a	a	DET
ajst-31898	86	4	journal	journal	NOUN
ajst-31898	86	5	of	of	ADP
ajst-31898	86	6	practice	practice	NOUN
ajst-31898	86	7	&	&	CCONJ
ajst-31898	86	8	theory	theory	NOUN
ajst-31898	86	9	,	,	PUNCT
ajst-31898	86	10	2017	2017	NUM
ajst-31898	86	11	,	,	PUNCT
ajst-31898	86	12	36(3	36(3	NUM
ajst-31898	86	13	):	):	PUNCT
ajst-31898	86	14	45–69	45–69	NUM
ajst-31898	86	15	.	.	PUNCT
ajst-31898	87	1	[	[	X
ajst-31898	87	2	4	4	NUM
ajst-31898	87	3	]	]	PUNCT
ajst-31898	87	4	price	price	NOUN
ajst-31898	87	5	s	s	NOUN
ajst-31898	87	6	m	m	NOUN
ajst-31898	87	7	,	,	PUNCT
ajst-31898	87	8	doran	doran	PROPN
ajst-31898	87	9	j	j	PROPN
ajst-31898	87	10	s	s	PROPN
ajst-31898	87	11	,	,	PUNCT
ajst-31898	87	12	peterson	peterson	PROPN
ajst-31898	87	13	d	d	PROPN
ajst-31898	87	14	r	r	PROPN
ajst-31898	87	15	,	,	PUNCT
ajst-31898	87	16	et	et	PROPN
ajst-31898	87	17	al	al	PROPN
ajst-31898	87	18	.	.	PUNCT
ajst-31898	88	1	earnings	earning	NOUN
ajst-31898	88	2	conference	conference	NOUN
ajst-31898	88	3	calls	call	NOUN
ajst-31898	88	4	and	and	CCONJ
ajst-31898	88	5	stock	stock	NOUN
ajst-31898	88	6	returns	return	NOUN
ajst-31898	88	7	:	:	PUNCT
ajst-31898	88	8	the	the	DET
ajst-31898	88	9	incremental	incremental	ADJ
ajst-31898	88	10	informativeness	informativeness	NOUN
ajst-31898	88	11	of	of	ADP
ajst-31898	88	12	textual	textual	ADJ
ajst-31898	88	13	tone	tone	NOUN
ajst-31898	88	14	[	[	X
ajst-31898	88	15	j	j	X
ajst-31898	88	16	]	]	X
ajst-31898	88	17	.	.	PUNCT
ajst-31898	89	1	journal	journal	PROPN
ajst-31898	89	2	of	of	ADP
ajst-31898	89	3	banking	banking	NOUN
ajst-31898	89	4	&	&	CCONJ
ajst-31898	89	5	finance	finance	NOUN
ajst-31898	89	6	,	,	PUNCT
ajst-31898	89	7	2012	2012	NUM
ajst-31898	89	8	,	,	PUNCT
ajst-31898	89	9	36(4	36(4	NUM
ajst-31898	89	10	):	):	PUNCT
ajst-31898	89	11	992–1011	992–1011	NUM
ajst-31898	89	12	.	.	PUNCT
ajst-31898	90	1	[	[	X
ajst-31898	90	2	5	5	X
ajst-31898	90	3	]	]	X
ajst-31898	90	4	larcker	larcker	NOUN
ajst-31898	90	5	d	d	PROPN
ajst-31898	90	6	f	f	PROPN
ajst-31898	90	7	,	,	PUNCT
ajst-31898	90	8	zakolyukina	zakolyukina	PROPN
ajst-31898	90	9	a	a	DET
ajst-31898	90	10	a.	a.	NOUN
ajst-31898	90	11	detecting	detect	VERB
ajst-31898	90	12	deceptive	deceptive	ADJ
ajst-31898	90	13	discussions	discussion	NOUN
ajst-31898	90	14	in	in	ADP
ajst-31898	90	15	conference	conference	NOUN
ajst-31898	90	16	calls	call	NOUN
ajst-31898	90	17	[	[	X
ajst-31898	90	18	j	j	X
ajst-31898	90	19	]	]	X
ajst-31898	90	20	.	.	PUNCT
ajst-31898	91	1	journal	journal	PROPN
ajst-31898	91	2	of	of	ADP
ajst-31898	91	3	accounting	accounting	NOUN
ajst-31898	91	4	research	research	NOUN
ajst-31898	91	5	,	,	PUNCT
ajst-31898	91	6	2012	2012	NUM
ajst-31898	91	7	,	,	PUNCT
ajst-31898	91	8	50(2	50(2	NUM
ajst-31898	91	9	):	):	PUNCT
ajst-31898	91	10	495–540	495–540	NUM
ajst-31898	91	11	.	.	PUNCT