id	sid	eid	entity	type
ajfa-11129	1	1	microsoft	ORG
ajfa-11129	1	2	11129-41046	DATE
ajfa-11129	1	3	asian	NORP
ajfa-11129	1	4	finance & accounting	ORG
ajfa-11129	1	5	1946-052x 2017	MONEY
ajfa-11129	1	6	9	CARDINAL
ajfa-11129	1	7	1	CARDINAL
ajfa-11129	1	8	333	CARDINAL
ajfa-11129	1	9	china	GPE
ajfa-11129	1	10	hong	GPE
ajfa-11129	1	11	saint mary’s	PERSON
ajfa-11129	1	12	923	CARDINAL
ajfa-11129	1	13	halifax	GPE
ajfa-11129	1	14	ns canada e-mail	ORG
ajfa-11129	1	15	hong.fan@smu.ca	GPE
ajfa-11129	1	16	liqiang chen	PERSON
ajfa-11129	1	17	saint mary	PERSON
ajfa-11129	1	18	923	CARDINAL
ajfa-11129	1	19	halifax	GPE
ajfa-11129	1	20	ns canada e-mail	ORG
ajfa-11129	1	21	march 2, 2017	DATE
ajfa-11129	1	22	may 27	DATE
ajfa-11129	1	23	2017	CARDINAL
ajfa-11129	1	24	june 1	DATE
ajfa-11129	1	25	2017	CARDINAL
ajfa-11129	1	26	chinese	NORP
ajfa-11129	1	27	200	CARDINAL
ajfa-11129	1	28	200	CARDINAL
ajfa-11129	1	29	2002–2014	CARDINAL
ajfa-11129	4	1	soes	GPE
ajfa-11129	4	2	soes	GPE
ajfa-11129	6	1	chinese	NORP
ajfa-11129	6	2	asian	NORP
ajfa-11129	6	3	finance & accounting	ORG
ajfa-11129	6	4	1946-052x 2017	MONEY
ajfa-11129	6	5	9	CARDINAL
ajfa-11129	6	6	1 ajfa.macrothink.org	TIME
ajfa-11129	6	7	334 1	DATE
ajfa-11129	7	1	china	GPE
ajfa-11129	7	2	2015	DATE
ajfa-11129	7	3	li & zhang	ORG
ajfa-11129	7	4	2007	DATE
ajfa-11129	7	5	li	PERSON
ajfa-11129	7	6	meng	PERSON
ajfa-11129	7	7	& zhang	PERSON
ajfa-11129	7	8	2006	DATE
ajfa-11129	8	1	china	GPE
ajfa-11129	8	2	second	ORDINAL
ajfa-11129	9	1	china	GPE
ajfa-11129	9	2	li	PERSON
ajfa-11129	9	3	meng	PERSON
ajfa-11129	9	4	wang, & zhou	ORG
ajfa-11129	9	5	2008	DATE
ajfa-11129	10	1	china	GPE
ajfa-11129	10	2	2003	DATE
ajfa-11129	10	3	easily(wu	GPE
ajfa-11129	10	4	& liu	PERSON
ajfa-11129	10	5	, 2008	DATE
ajfa-11129	10	6	2013	DATE
ajfa-11129	10	7	naughton, 2008	ORG
ajfa-11129	11	1	wu et al.	PERSON
ajfa-11129	11	2	2008)or	CARDINAL
ajfa-11129	11	3	2013)bring	TIME
ajfa-11129	11	4	2015	DATE
ajfa-11129	12	1	chinese	NORP
ajfa-11129	13	1	2009	DATE
ajfa-11129	14	1	wang	ORG
ajfa-11129	14	2	2015	DATE
ajfa-11129	15	1	chinese	NORP
ajfa-11129	15	2	wang	ORG
ajfa-11129	15	3	2015	DATE
ajfa-11129	18	1	2013	DATE
ajfa-11129	18	2	44.9%	PERCENT
ajfa-11129	18	3	shanghai	GPE
ajfa-11129	18	4	shenzhen	GPE
ajfa-11129	20	1	one	CARDINAL
ajfa-11129	22	1	1	CARDINAL
ajfa-11129	22	2	chinese	NORP
ajfa-11129	22	3	asian	NORP
ajfa-11129	22	4	finance & accounting	ORG
ajfa-11129	22	5	1946-052x 2017	MONEY
ajfa-11129	22	6	9	CARDINAL
ajfa-11129	22	7	1	CARDINAL
ajfa-11129	22	8	335	CARDINAL
ajfa-11129	23	1	wang & yung, 2011	ORG
ajfa-11129	29	1	two	CARDINAL
ajfa-11129	30	1	400	CARDINAL
ajfa-11129	30	2	chinese	NORP
ajfa-11129	30	3	200	CARDINAL
ajfa-11129	30	4	chinese	NORP
ajfa-11129	30	5	200	CARDINAL
ajfa-11129	30	6	200	CARDINAL
ajfa-11129	30	7	2002–2014	CARDINAL
ajfa-11129	30	8	chinese	NORP
ajfa-11129	36	1	firms(hanlon & slemrod	ORG
ajfa-11129	36	2	2009	DATE
ajfa-11129	38	1	first	ORDINAL
ajfa-11129	38	2	china	GPE
ajfa-11129	38	3	wang	ORG
ajfa-11129	38	4	2015	DATE
ajfa-11129	40	1	second	ORDINAL
ajfa-11129	41	1	johnson, & mitton	ORG
ajfa-11129	41	2	2003	DATE
ajfa-11129	41	3	johnson	GPE
ajfa-11129	41	4	la porta	PERSON
ajfa-11129	41	5	lopez-de-silanes	PERSON
ajfa-11129	41	6	2000	DATE
ajfa-11129	41	7	liet al.	GPE
ajfa-11129	41	8	2008	DATE
ajfa-11129	41	9	riyanto & toolsema	ORG
ajfa-11129	41	10	2008	DATE
ajfa-11129	44	1	china	GPE
ajfa-11129	44	2	the asian journal of finance & accounting	ORG
ajfa-11129	44	3	1946-052x 2017	MONEY
ajfa-11129	45	1	9	CARDINAL
ajfa-11129	45	2	1	CARDINAL
ajfa-11129	45	3	336	CARDINAL
ajfa-11129	46	1	one	CARDINAL
ajfa-11129	46	2	first	ORDINAL
ajfa-11129	46	3	china	GPE
ajfa-11129	47	1	china	GPE
ajfa-11129	47	2	chinese	NORP
ajfa-11129	48	1	china	GPE
ajfa-11129	48	2	chinese	NORP
ajfa-11129	50	1	china	GPE
ajfa-11129	51	1	china	GPE
ajfa-11129	51	2	two	CARDINAL
ajfa-11129	52	1	third	ORDINAL
ajfa-11129	54	1	2	CARDINAL
ajfa-11129	54	2	2.1	CARDINAL
ajfa-11129	54	3	china	GPE
ajfa-11129	54	4	shanghai	GPE
ajfa-11129	54	5	shenzhen	GPE
ajfa-11129	54	6	1990	DATE
ajfa-11129	54	7	1991	DATE
ajfa-11129	55	1	first	ORDINAL
ajfa-11129	55	2	the china securities regulatory commission	ORG
ajfa-11129	55	3	2001	DATE
ajfa-11129	56	1	shanghai	GPE
ajfa-11129	56	2	shenzhen	GPE
ajfa-11129	56	3	at least two	CARDINAL
ajfa-11129	56	4	at least one	CARDINAL
ajfa-11129	57	1	one-third	CARDINAL
ajfa-11129	58	1	china	GPE
ajfa-11129	58	2	the past 30 years	DATE
ajfa-11129	59	1	chinese	NORP
ajfa-11129	59	2	li et al.	PERSON
ajfa-11129	59	3	2008	DATE
ajfa-11129	60	1	china	GPE
ajfa-11129	61	1	2003	DATE
ajfa-11129	61	2	wu et al.	PERSON
ajfa-11129	61	3	2008	DATE
ajfa-11129	61	4	2013	DATE
ajfa-11129	61	5	naughton, 2008	ORG
ajfa-11129	62	1	chinese	NORP
ajfa-11129	66	1	2013	DATE
ajfa-11129	66	2	44.9%	PERCENT
ajfa-11129	66	3	shanghai	GPE
ajfa-11129	66	4	shenzhen	GPE
ajfa-11129	67	1	two	CARDINAL
ajfa-11129	67	2	asian	NORP
ajfa-11129	67	3	finance & accounting	ORG
ajfa-11129	67	4	1946-052x 2017	MONEY
ajfa-11129	67	5	9	CARDINAL
ajfa-11129	67	6	337	CARDINAL
ajfa-11129	67	7	two	CARDINAL
ajfa-11129	67	8	congress	ORG
ajfa-11129	67	9	chinese	NORP
ajfa-11129	67	10	al.	ORG
ajfa-11129	67	11	2015	DATE
ajfa-11129	67	12	li et al.	PERSON
ajfa-11129	67	13	2008	DATE
ajfa-11129	69	1	guo, 2001	ORG
ajfa-11129	70	1	2013	DATE
ajfa-11129	72	1	the organization department	ORG
ajfa-11129	72	2	the communist party of china	ORG
ajfa-11129	72	3	october 2013	DATE
ajfa-11129	72	4	three years	DATE
ajfa-11129	73	1	three years	DATE
ajfa-11129	76	1	cppcc	ORG
ajfa-11129	77	1	cppcc	ORG
ajfa-11129	78	1	2.2	CARDINAL
ajfa-11129	78	2	chinese	NORP
ajfa-11129	78	3	china	GPE
ajfa-11129	78	4	the late 1970s	DATE
ajfa-11129	79	1	1994	DATE
ajfa-11129	80	1	china	GPE
ajfa-11129	81	1	chinese	NORP
ajfa-11129	82	1	2008	DATE
ajfa-11129	82	2	china	GPE
ajfa-11129	82	3	33%	PERCENT
ajfa-11129	83	1	chinese	NORP
ajfa-11129	84	1	2008	DATE
ajfa-11129	84	2	chinese	NORP
ajfa-11129	84	3	china	GPE
ajfa-11129	84	4	2	CARDINAL
ajfa-11129	84	5	chinese	LANGUAGE
ajfa-11129	84	6	3	CARDINAL
ajfa-11129	84	7	chinese	NORP
ajfa-11129	84	8	asian	NORP
ajfa-11129	84	9	finance & accounting	ORG
ajfa-11129	84	10	1946-052x 2017	MONEY
ajfa-11129	84	11	9	CARDINAL
ajfa-11129	84	12	338	CARDINAL
ajfa-11129	84	13	respectively(wu	GPE
ajfa-11129	84	14	wu	PERSON
ajfa-11129	84	15	zhou	PERSON
ajfa-11129	84	16	2012	DATE
ajfa-11129	89	1	annual	DATE
ajfa-11129	89	2	the national taxation bureau	ORG
ajfa-11129	90	1	2.3	CARDINAL
ajfa-11129	90	2	frank et al.	PERSON
ajfa-11129	90	3	2009	DATE
ajfa-11129	91	1	tax aggressiveness(desai & dharmapala	ORG
ajfa-11129	91	2	2008	DATE
ajfa-11129	91	3	shleifer & vishny	ORG
ajfa-11129	91	4	1997	DATE
ajfa-11129	92	1	one	CARDINAL
ajfa-11129	93	1	chinese	NORP
ajfa-11129	103	1	first	ORDINAL
ajfa-11129	103	2	1	CARDINAL
ajfa-11129	104	1	2.4	CARDINAL
ajfa-11129	104	2	1978	DATE
ajfa-11129	104	3	china	GPE
ajfa-11129	105	1	chinese	NORP
ajfa-11129	106	1	2013	DATE
ajfa-11129	108	1	2003	DATE
ajfa-11129	109	1	asian	NORP
ajfa-11129	109	2	finance & accounting	ORG
ajfa-11129	109	3	1946-052x 2017	MONEY
ajfa-11129	109	4	9	CARDINAL
ajfa-11129	109	5	1	CARDINAL
ajfa-11129	109	6	339	CARDINAL
ajfa-11129	109	7	112	CARDINAL
ajfa-11129	109	8	daily	DATE
ajfa-11129	112	1	li et al	PERSON
ajfa-11129	113	1	2008	DATE
ajfa-11129	113	2	two	CARDINAL
ajfa-11129	116	1	wu et al	PERSON
ajfa-11129	117	1	2012	DATE
ajfa-11129	117	2	li et al	PERSON
ajfa-11129	121	1	wang	ORG
ajfa-11129	121	2	2015	DATE
ajfa-11129	121	3	li et al	PERSON
ajfa-11129	122	1	wang	PERSON
ajfa-11129	124	1	wang	ORG
ajfa-11129	124	2	2015	DATE
ajfa-11129	126	1	soes	GPE
ajfa-11129	127	1	1	CARDINAL
ajfa-11129	129	1	soes	GPE
ajfa-11129	130	1	second	ORDINAL
ajfa-11129	130	2	2	CARDINAL
ajfa-11129	130	3	soes	GPE
ajfa-11129	131	1	4	CARDINAL
ajfa-11129	131	2	asian	NORP
ajfa-11129	131	3	finance & accounting	ORG
ajfa-11129	131	4	1946-052x 2017	MONEY
ajfa-11129	131	5	9	CARDINAL
ajfa-11129	131	6	1	CARDINAL
ajfa-11129	131	7	3.1	CARDINAL
ajfa-11129	131	8	400	CARDINAL
ajfa-11129	131	9	200	CARDINAL
ajfa-11129	131	10	13 years from 2002 to 2014	DATE
ajfa-11129	131	11	2014	DATE
ajfa-11129	132	1	200	CARDINAL
ajfa-11129	132	2	poe	ORG
ajfa-11129	132	3	200	CARDINAL
ajfa-11129	132	4	shanghai	GPE
ajfa-11129	132	5	shenzhen	GPE
ajfa-11129	133	1	annual	DATE
ajfa-11129	134	1	peng	PERSON
ajfa-11129	134	2	sun, & markóczy	ORG
ajfa-11129	134	3	2015	DATE
ajfa-11129	134	4	annual	DATE
ajfa-11129	135	1	the last 20 years	DATE
ajfa-11129	137	1	1	CARDINAL
ajfa-11129	137	2	at least one	CARDINAL
ajfa-11129	137	3	0	CARDINAL
ajfa-11129	139	1	1	CARDINAL
ajfa-11129	139	2	0	CARDINAL
ajfa-11129	140	1	annual	DATE
ajfa-11129	141	1	1	CARDINAL
ajfa-11129	142	1	5,200	CARDINAL
ajfa-11129	142	2	400	CARDINAL
ajfa-11129	142	3	13 years	DATE
ajfa-11129	142	4	year	DATE
ajfa-11129	142	5	594went	CARDINAL
ajfa-11129	142	6	the initial sample year of 2002	DATE
ajfa-11129	143	1	872	CARDINAL
ajfa-11129	143	2	annual	DATE
ajfa-11129	145	1	3,147	CARDINAL
ajfa-11129	145	2	year	DATE
ajfa-11129	147	1	1%	PERCENT
ajfa-11129	147	2	99%	PERCENT
ajfa-11129	148	1	3.2	CARDINAL
ajfa-11129	148	2	finance & accounting	ORG
ajfa-11129	148	3	1946-052x 2017	MONEY
ajfa-11129	148	4	9	CARDINAL
ajfa-11129	148	5	1	CARDINAL
ajfa-11129	148	6	341	CARDINAL
ajfa-11129	148	7	2013	DATE
ajfa-11129	151	1	daily	DATE
ajfa-11129	154	1	first	ORDINAL
ajfa-11129	155	1	two	CARDINAL
ajfa-11129	156	1	1	CARDINAL
ajfa-11129	156	2	size)(rego& wilson	ORG
ajfa-11129	156	3	2012	DATE
ajfa-11129	156	4	zeng	PERSON
ajfa-11129	156	5	2010	DATE
ajfa-11129	157	1	ceo(wu et al.	PERSON
ajfa-11129	157	2	2012	DATE
ajfa-11129	162	1	+ β2pceoit	DATE
ajfa-11129	166	1	1	CARDINAL
ajfa-11129	166	2	etr	ORG
ajfa-11129	166	3	year	DATE
ajfa-11129	166	4	pboardit	ORG
ajfa-11129	166	5	1	CARDINAL
ajfa-11129	166	6	at least one	CARDINAL
ajfa-11129	166	7	0	CARDINAL
ajfa-11129	166	8	1	CARDINAL
ajfa-11129	166	9	0	CARDINAL
ajfa-11129	166	10	year-end	DATE
ajfa-11129	166	11	year-end	DATE
ajfa-11129	166	12	invit	ORG
ajfa-11129	166	13	year-end	DATE
ajfa-11129	166	14	year-end	DATE
ajfa-11129	166	15	the current year-end	DATE
ajfa-11129	166	16	year-end	DATE
ajfa-11129	166	17	years	DATE
ajfa-11129	166	18	asian journal of finance & accounting	ORG
ajfa-11129	166	19	1946-052x 2017	MONEY
ajfa-11129	167	1	9	CARDINAL
ajfa-11129	167	2	1	CARDINAL
ajfa-11129	167	3	342	CARDINAL
ajfa-11129	167	4	year	DATE
ajfa-11129	167	5	year	DATE
ajfa-11129	167	6	1	CARDINAL
ajfa-11129	167	7	0	CARDINAL
ajfa-11129	168	1	1	CARDINAL
ajfa-11129	169	1	2	CARDINAL
ajfa-11129	170	1	2	CARDINAL
ajfa-11129	170	2	soes	GPE
ajfa-11129	175	1	invit + β9 fixit	ORG
ajfa-11129	176	1	2	CARDINAL
ajfa-11129	177	1	1	CARDINAL
ajfa-11129	177	2	200	CARDINAL
ajfa-11129	177	3	0	CARDINAL
ajfa-11129	177	4	200	CARDINAL
ajfa-11129	178	1	4	CARDINAL
ajfa-11129	178	2	4.1	CARDINAL
ajfa-11129	178	3	2	CARDINAL
ajfa-11129	179	1	mtb	PERSON
ajfa-11129	181	1	etr	ORG
ajfa-11129	181	2	43.3%	PERCENT
ajfa-11129	181	3	wu et al.	PERSON
ajfa-11129	181	4	2012	DATE
ajfa-11129	182	1	200	CARDINAL
ajfa-11129	182	2	200	CARDINAL
ajfa-11129	185	1	chinese	NORP
ajfa-11129	185	2	2014	DATE
ajfa-11129	185	3	2008(wu	CARDINAL
ajfa-11129	185	4	2012	DATE
ajfa-11129	185	5	zeng	PERSON
ajfa-11129	185	6	2010	DATE
ajfa-11129	187	1	about 20%	PERCENT
ajfa-11129	187	2	firm-year	DATE
ajfa-11129	187	3	cppcc	ORG
ajfa-11129	187	4	about 18%	PERCENT
ajfa-11129	187	5	cppcc	ORG
ajfa-11129	187	6	wu et al.	PERSON
ajfa-11129	187	7	2012	DATE
ajfa-11129	189	1	zeng	PERSON
ajfa-11129	189	2	2010	DATE
ajfa-11129	190	1	asian	NORP
ajfa-11129	190	2	finance & accounting	ORG
ajfa-11129	190	3	1946-052x 2017	MONEY
ajfa-11129	190	4	9	CARDINAL
ajfa-11129	190	5	1	CARDINAL
ajfa-11129	190	6	343	CARDINAL
ajfa-11129	190	7	3	CARDINAL
ajfa-11129	191	1	higher than 50%	PERCENT
ajfa-11129	192	1	4.2	CARDINAL
ajfa-11129	192	2	1	CARDINAL
ajfa-11129	192	3	2	CARDINAL
ajfa-11129	192	4	4	CARDINAL
ajfa-11129	192	5	4	CARDINAL
ajfa-11129	193	1	1	CARDINAL
ajfa-11129	193	2	1	CARDINAL
ajfa-11129	193	3	1	CARDINAL
ajfa-11129	193	4	2	CARDINAL
ajfa-11129	193	5	1	CARDINAL
ajfa-11129	193	6	2	CARDINAL
ajfa-11129	193	7	1	CARDINAL
ajfa-11129	193	8	2	CARDINAL
ajfa-11129	194	1	1	CARDINAL
ajfa-11129	194	2	1	CARDINAL
ajfa-11129	196	1	2	CARDINAL
ajfa-11129	196	2	2	CARDINAL
ajfa-11129	196	3	soes	GPE
ajfa-11129	197	1	0	CARDINAL
ajfa-11129	198	1	1	CARDINAL
ajfa-11129	198	2	2	CARDINAL
ajfa-11129	200	1	zeng	PERSON
ajfa-11129	200	2	2010	DATE
ajfa-11129	203	1	two	CARDINAL
ajfa-11129	203	2	2	CARDINAL
ajfa-11129	203	3	etr	CARDINAL
ajfa-11129	207	1	4.3	CARDINAL
ajfa-11129	207	2	5	CARDINAL
ajfa-11129	208	1	two	CARDINAL
ajfa-11129	209	1	two	CARDINAL
ajfa-11129	209	2	tobit models	ORG
ajfa-11129	210	1	first	ORDINAL
ajfa-11129	210	2	two	CARDINAL
ajfa-11129	210	3	first	ORDINAL
ajfa-11129	210	4	5	CARDINAL
ajfa-11129	211	1	0 to 1	CARDINAL
ajfa-11129	211	2	asian	NORP
ajfa-11129	211	3	finance & accounting	ORG
ajfa-11129	211	4	1946-052x 2017	MONEY
ajfa-11129	211	5	9	CARDINAL
ajfa-11129	211	6	1	CARDINAL
ajfa-11129	211	7	344	CARDINAL
ajfa-11129	211	8	1	CARDINAL
ajfa-11129	211	9	0	CARDINAL
ajfa-11129	212	1	4	CARDINAL
ajfa-11129	212	2	two	CARDINAL
ajfa-11129	213	1	second	ORDINAL
ajfa-11129	213	2	etr	CARDINAL
ajfa-11129	214	1	gaap etr	ORG
ajfa-11129	215	1	gaap etr	ORG
ajfa-11129	215	2	2013	DATE
ajfa-11129	216	1	second	ORDINAL
ajfa-11129	216	2	5	CARDINAL
ajfa-11129	216	3	third	ORDINAL
ajfa-11129	217	1	gaap etr	ORG
ajfa-11129	219	1	two	CARDINAL
ajfa-11129	220	1	5	CARDINAL
ajfa-11129	221	1	at least one	CARDINAL
ajfa-11129	222	1	soes	GPE
ajfa-11129	226	1	1998	DATE
ajfa-11129	228	1	hanlon & slemrod	ORG
ajfa-11129	228	2	2009	DATE
ajfa-11129	230	1	china	GPE
ajfa-11129	231	1	at least one	CARDINAL
ajfa-11129	232	1	soes	GPE
ajfa-11129	233	1	chinese	NORP
ajfa-11129	235	1	m. j.	PERSON
ajfa-11129	235	2	l., & zhou	ORG
ajfa-11129	235	3	x.	GPE
ajfa-11129	235	4	2015	CARDINAL
ajfa-11129	237	1	china	GPE
ajfa-11129	238	1	journal of business finance & accounting	ORG
ajfa-11129	238	2	42(3-4	CARDINAL
ajfa-11129	238	3	412	CARDINAL
ajfa-11129	239	1	https://doi.org/10.1111/jbfa.12110 asian journal of finance & accounting	ORG
ajfa-11129	239	2	1946-052x 2017	MONEY
ajfa-11129	239	3	9	CARDINAL
ajfa-11129	239	4	1	CARDINAL
ajfa-11129	240	1	345 desai	PERSON
ajfa-11129	240	2	m. a.	PERSON
ajfa-11129	240	3	& dharmapala	GPE
ajfa-11129	240	4	d. (	GPE
ajfa-11129	240	5	2008	DATE
ajfa-11129	243	1	13-30	CARDINAL
ajfa-11129	244	1	g. & hope	ORG
ajfa-11129	244	2	n.	PERSON
ajfa-11129	244	3	2013	DATE
ajfa-11129	245	1	chinese	NORP
ajfa-11129	246	1	china	GPE
ajfa-11129	247	1	m. m.	PERSON
ajfa-11129	247	2	lynch	ORG
ajfa-11129	247	3	l. j., &rego	PERSON
ajfa-11129	247	4	s. o.	PERSON
ajfa-11129	247	5	2009	DATE
ajfa-11129	249	1	467	CARDINAL
ajfa-11129	250	1	friedman	PERSON
ajfa-11129	250	2	e.	GPE
ajfa-11129	250	3	johnson	PERSON
ajfa-11129	250	4	s., & mitton	ORG
ajfa-11129	250	5	t.	GPE
ajfa-11129	250	6	2003	DATE
ajfa-11129	252	1	31(4	CARDINAL
ajfa-11129	252	2	732-750	CARDINAL
ajfa-11129	253	1	https://doi.org/10.1016/j.jce.2003.08.004 guo	PERSON
ajfa-11129	253	2	s. (2001	ORG
ajfa-11129	254	1	china	GPE
ajfa-11129	255	1	china	GPE
ajfa-11129	255	2	37(3	CARDINAL
ajfa-11129	255	3	301	CARDINAL
ajfa-11129	256	1	https://doi.org/10.1177/000944550103700301 hanlon	PERSON
ajfa-11129	256	2	m., &slemrod	ORG
ajfa-11129	256	3	j. (	PERSON
ajfa-11129	256	4	2009	DATE
ajfa-11129	259	1	journal of public economics	ORG
ajfa-11129	259	2	93(1	TIME
ajfa-11129	259	3	126	CARDINAL
ajfa-11129	260	1	https://doi.org/10.1016/j.jpubeco.2008.09.004 johnson	PERSON
ajfa-11129	260	2	s.	GPE
ajfa-11129	260	3	la porta	PERSON
ajfa-11129	260	4	r.	NORP
ajfa-11129	260	5	lopez-de-silanes	PERSON
ajfa-11129	260	6	f., & shleifer	ORG
ajfa-11129	260	7	a.	PERSON
ajfa-11129	260	8	2000	DATE
ajfa-11129	262	1	american	NORP
ajfa-11129	262	2	90(2	DATE
ajfa-11129	262	3	22	CARDINAL
ajfa-11129	263	1	https://doi.org/10.1257/aer.90.2.22 lennox	PERSON
ajfa-11129	263	2	c.	PERSON
ajfa-11129	263	3	j. (	PERSON
ajfa-11129	263	4	2013	DATE
ajfa-11129	265	1	journal of accounting research	ORG
ajfa-11129	265	2	739	CARDINAL
ajfa-11129	266	1	https://doi.org/10.1111/joar.12002 li	PERSON
ajfa-11129	266	2	2007	DATE
ajfa-11129	267	1	china	GPE
ajfa-11129	268	1	28(8	CARDINAL
ajfa-11129	268	2	791	CARDINAL
ajfa-11129	269	1	https://doi.org/10.1002/smj.605 li	PERSON
ajfa-11129	269	2	h.	PERSON
ajfa-11129	269	3	meng	PERSON
ajfa-11129	269	4	l.	PERSON
ajfa-11129	269	5	wang	PERSON
ajfa-11129	269	6	q., & zhou	ORG
ajfa-11129	269	7	l.	PERSON
ajfa-11129	269	8	2008	DATE
ajfa-11129	270	1	chinese	NORP
ajfa-11129	271	1	journal of development economics	ORG
ajfa-11129	271	2	283	CARDINAL
ajfa-11129	272	1	https://doi.org/10.1016/j.jdeveco.2007.03.001 li	PERSON
ajfa-11129	272	2	h.	PERSON
ajfa-11129	272	3	meng	PERSON
ajfa-11129	272	4	2006	DATE
ajfa-11129	274	1	china	GPE
ajfa-11129	275	1	559	CARDINAL
ajfa-11129	276	1	luo	PERSON
ajfa-11129	276	2	2003	DATE
ajfa-11129	277	1	china	GPE
ajfa-11129	278	1	strategic management journal	ORG
ajfa-11129	278	2	1315	CARDINAL
ajfa-11129	279	1	l. f. (	PERSON
ajfa-11129	279	2	1998	DATE
ajfa-11129	280	1	343	CARDINAL
ajfa-11129	281	1	https://doi.org/10.2307/2491481 naughton	PERSON
ajfa-11129	281	2	2008	DATE
ajfa-11129	282	1	china	GPE
ajfa-11129	283	1	china leadership monitor	ORG
ajfa-11129	283	2	1-9	DATE
ajfa-11129	283	3	asian	NORP
ajfa-11129	283	4	finance & accounting	ORG
ajfa-11129	283	5	1946-052x 2017	MONEY
ajfa-11129	284	1	9	CARDINAL
ajfa-11129	284	2	346 peng	PERSON
ajfa-11129	284	3	m. w.	PERSON
ajfa-11129	284	4	sun	PERSON
ajfa-11129	284	5	s. l., &	PERSON
ajfa-11129	284	6	2015	CARDINAL
ajfa-11129	286	1	journal of management studies	ORG
ajfa-11129	286	2	117-147	CARDINAL
ajfa-11129	286	3	https://doi.org/10.1111/joms.12106 rego	PERSON
ajfa-11129	286	4	s. o., & wilson	ORG
ajfa-11129	286	5	r.	PERSON
ajfa-11129	286	6	2012	DATE
ajfa-11129	288	1	50(3	CARDINAL
ajfa-11129	288	2	775-810	DATE
ajfa-11129	289	1	y. e., &toolsema	ORG
ajfa-11129	289	2	l. a.	PERSON
ajfa-11129	289	3	2008	DATE
ajfa-11129	291	1	journal of banking & finance	ORG
ajfa-11129	291	2	32(10	CARDINAL
ajfa-11129	291	3	2178-2187	CARDINAL
ajfa-11129	292	1	a., &vishny	ORG
ajfa-11129	292	2	r. w.	PERSON
ajfa-11129	292	3	1997	DATE
ajfa-11129	294	1	737	CARDINAL
ajfa-11129	295	1	wang	PERSON
ajfa-11129	295	2	2015	CARDINAL
ajfa-11129	296	1	china	GPE
ajfa-11129	297	1	journal of banking & finance	ORG
ajfa-11129	297	2	55	CARDINAL
ajfa-11129	297	3	92	CARDINAL
ajfa-11129	298	1	wang	PERSON
ajfa-11129	298	2	l., & yung	ORG
ajfa-11129	298	3	2011	DATE
ajfa-11129	300	1	china	GPE
ajfa-11129	301	1	journal of business finance & accounting	ORG
ajfa-11129	301	2	38(7‐8	CARDINAL
ajfa-11129	301	3	794-812	CARDINAL
ajfa-11129	302	1	https://doi.org/10.1111/j.1468-5957.2011.02254.x wu	PERSON
ajfa-11129	302	2	w.	PERSON
ajfa-11129	302	3	wu	PERSON
ajfa-11129	302	4	x.	GPE
ajfa-11129	302	5	2008	DATE
ajfa-11129	303	1	china	GPE
ajfa-11129	305	1	7	CARDINAL
ajfa-11129	305	2	130	CARDINAL
ajfa-11129	306	1	wu	PERSON
ajfa-11129	306	2	w.	PERSON
ajfa-11129	306	3	wu	PERSON
ajfa-11129	306	4	c., zhou	PERSON
ajfa-11129	306	5	j.	PERSON
ajfa-11129	306	6	2012	DATE
ajfa-11129	307	1	china	GPE
ajfa-11129	308	1	31(3	CARDINAL
ajfa-11129	308	2	277-300	CARDINAL
ajfa-11129	309	1	zeng	PERSON
ajfa-11129	309	2	t.	GPE
ajfa-11129	309	3	2010	DATE
ajfa-11129	310	1	china	GPE
ajfa-11129	311	1	9(4	CARDINAL
ajfa-11129	311	2	271	CARDINAL
ajfa-11129	312	1	1	CARDINAL
ajfa-11129	312	2	firm-year	DATE
ajfa-11129	312	3	5,200	CARDINAL
ajfa-11129	312	4	-21	PRODUCT
ajfa-11129	312	5	3,147	CARDINAL
ajfa-11129	312	6	200	CARDINAL
ajfa-11129	312	7	200	CARDINAL
ajfa-11129	312	8	13 years	DATE
ajfa-11129	312	9	2002-2014	DATE
ajfa-11129	312	10	asian	NORP
ajfa-11129	312	11	finance & accounting	ORG
ajfa-11129	312	12	1946-052x 2017	MONEY
ajfa-11129	312	13	9	CARDINAL
ajfa-11129	312	14	1 ajfa.macrothink.org	CARDINAL
ajfa-11129	312	15	347	CARDINAL
ajfa-11129	312	16	2	CARDINAL
ajfa-11129	313	1	25th 50th	DATE
ajfa-11129	313	2	75th	ORDINAL
ajfa-11129	313	3	etr	CARDINAL
ajfa-11129	313	4	0.208	MONEY
ajfa-11129	313	5	0.797	CARDINAL
ajfa-11129	313	6	25th 50th	DATE
ajfa-11129	313	7	75th	ORDINAL
ajfa-11129	313	8	4.4903 3.3514	MONEY
ajfa-11129	313	9	5.0155	CARDINAL
ajfa-11129	313	10	1.756	MONEY
ajfa-11129	313	11	4.603	MONEY
ajfa-11129	313	12	0.394	MONEY
ajfa-11129	313	13	0.218	CARDINAL
ajfa-11129	313	14	1.8707 7.923 8.914	MONEY
ajfa-11129	313	15	1 19.67%	PERCENT
ajfa-11129	313	16	0 80.33%	PERCENT
ajfa-11129	313	17	1 17.57%	PERCENT
ajfa-11129	313	18	0 82.43%	PERCENT
ajfa-11129	313	19	1 52.59%	PERCENT
ajfa-11129	313	20	0 47.41%	PERCENT
ajfa-11129	313	21	1 3.84%	PERCENT
ajfa-11129	313	22	0 96.16%	PERCENT
ajfa-11129	314	1	etr	CARDINAL
ajfa-11129	314	2	year	DATE
ajfa-11129	314	3	years	DATE
ajfa-11129	314	4	year	DATE
ajfa-11129	314	5	year	DATE
ajfa-11129	314	6	end of current year	DATE
ajfa-11129	314	7	levit=	ORG
ajfa-11129	314	8	year-end	DATE
ajfa-11129	314	9	year-end	DATE
ajfa-11129	314	10	year-end	DATE
ajfa-11129	314	11	year-end	DATE
ajfa-11129	314	12	invit	ORG
ajfa-11129	314	13	year-end	DATE
ajfa-11129	314	14	year-end	DATE
ajfa-11129	314	15	1	CARDINAL
ajfa-11129	314	16	at least one	CARDINAL
ajfa-11129	314	17	0	CARDINAL
ajfa-11129	314	18	1	CARDINAL
ajfa-11129	314	19	0	CARDINAL
ajfa-11129	314	20	1	CARDINAL
ajfa-11129	314	21	200	CARDINAL
ajfa-11129	314	22	0	CARDINAL
ajfa-11129	314	23	200	CARDINAL
ajfa-11129	314	24	1	CARDINAL
ajfa-11129	314	25	0	CARDINAL
ajfa-11129	315	1	asian	NORP
ajfa-11129	315	2	finance & accounting	ORG
ajfa-11129	315	3	1946-052x 2017	MONEY
ajfa-11129	315	4	9	CARDINAL
ajfa-11129	315	5	1	CARDINAL
ajfa-11129	315	6	348	CARDINAL
ajfa-11129	315	7	3	CARDINAL
ajfa-11129	315	8	etr	CARDINAL
ajfa-11129	315	9	soe pce	ORG
ajfa-11129	315	10	mtb	PERSON
ajfa-11129	315	11	0.010 1.000 soe	QUANTITY
ajfa-11129	315	12	0.091	CARDINAL
ajfa-11129	315	13	1.000	CARDINAL
ajfa-11129	315	14	0.065 0.064 -0.02	MONEY
ajfa-11129	315	15	5 1.000	CARDINAL
ajfa-11129	315	16	0.070	CARDINAL
ajfa-11129	315	17	0.469 0.153 1.000 mtb -0.093 -0.127	QUANTITY
ajfa-11129	316	1	8 -0.34 6 1.000	QUANTITY
ajfa-11129	316	2	-0.05 8	CARDINAL
ajfa-11129	316	3	7 1.000	CARDINAL
ajfa-11129	316	4	0.039 -0.05 4	MONEY
ajfa-11129	316	5	2	CARDINAL
ajfa-11129	316	6	0.089	CARDINAL
ajfa-11129	316	7	0.124	CARDINAL
ajfa-11129	316	8	5	CARDINAL
ajfa-11129	316	9	2	CARDINAL
ajfa-11129	316	10	0.313	CARDINAL
ajfa-11129	316	11	8 1.000	CARDINAL
ajfa-11129	316	12	0.043	CARDINAL
ajfa-11129	316	13	0.162 -0.02 8	MONEY
ajfa-11129	316	14	4 1.000	CARDINAL
ajfa-11129	316	15	0.025 1.000	CARDINAL
ajfa-11129	316	16	0.075 0.166 -0.03 5 0.098	QUANTITY
ajfa-11129	316	17	finance & accounting	ORG
ajfa-11129	316	18	1946-052x 2017	MONEY
ajfa-11129	317	1	9	CARDINAL
ajfa-11129	317	2	1	CARDINAL
ajfa-11129	317	3	349	CARDINAL
ajfa-11129	317	4	4	CARDINAL
ajfa-11129	317	5	1	CARDINAL
ajfa-11129	317	6	2	CARDINAL
ajfa-11129	317	7	0.123	MONEY
ajfa-11129	317	8	1.99	CARDINAL
ajfa-11129	317	9	1.94	CARDINAL
ajfa-11129	317	10	1.84	CARDINAL
ajfa-11129	318	1	0.064	CARDINAL
ajfa-11129	318	2	0.13	CARDINAL
ajfa-11129	318	3	1.72	CARDINAL
ajfa-11129	318	4	0.018	CARDINAL
ajfa-11129	318	5	0.31	CARDINAL
ajfa-11129	318	6	1.16	CARDINAL
ajfa-11129	318	7	0.85	CARDINAL
ajfa-11129	318	8	0.21	CARDINAL
ajfa-11129	318	9	0.19	CARDINAL
ajfa-11129	318	10	1.54	CARDINAL
ajfa-11129	318	11	0.457	MONEY
ajfa-11129	318	12	1.39	CARDINAL
ajfa-11129	318	13	3.53	CARDINAL
ajfa-11129	319	1	0.331	CARDINAL
ajfa-11129	319	2	0.31	CARDINAL
ajfa-11129	319	3	3.12	CARDINAL
ajfa-11129	319	4	0.002	CARDINAL
ajfa-11129	319	5	0.83	CARDINAL
ajfa-11129	319	6	0.41	CARDINAL
ajfa-11129	319	7	11.70	CARDINAL
ajfa-11129	320	1	12.63	CARDINAL
ajfa-11129	321	1	2.14	CARDINAL
ajfa-11129	321	2	1.43	CARDINAL
ajfa-11129	321	3	0.118	CARDINAL
ajfa-11129	321	4	3.10	CARDINAL
ajfa-11129	321	5	0.975 0.527	CARDINAL
ajfa-11129	321	6	4.02	CARDINAL
ajfa-11129	322	1	3.80	CARDINAL
ajfa-11129	322	2	years	DATE
ajfa-11129	322	3	0.14 0.13 n 3,147 3,147	QUANTITY
ajfa-11129	322	4	asian	NORP
ajfa-11129	322	5	finance & accounting	ORG
ajfa-11129	322	6	1946-052x 2017	MONEY
ajfa-11129	323	1	9	CARDINAL
ajfa-11129	323	2	1 ajfa.macrothink.org	CARDINAL
ajfa-11129	323	3	350	CARDINAL
ajfa-11129	323	4	5	CARDINAL
ajfa-11129	325	1	etr tobit	PERSON
ajfa-11129	325	2	tobit model pboard	ORG
ajfa-11129	325	3	0.112	CARDINAL
ajfa-11129	325	4	3.49	CARDINAL
ajfa-11129	326	1	2.46	CARDINAL
ajfa-11129	326	2	2.58	CARDINAL
ajfa-11129	327	1	4.10	CARDINAL
ajfa-11129	328	1	2.78	CARDINAL
ajfa-11129	329	1	2.85	CARDINAL
ajfa-11129	329	2	0.047 -0.012 -0.013 (	PERCENT
ajfa-11129	329	3	2.51	CARDINAL
ajfa-11129	329	4	1.96	CARDINAL
ajfa-11129	329	5	2.24	CARDINAL
ajfa-11129	329	6	0.016 0.002 0.002	MONEY
ajfa-11129	329	7	2.10	CARDINAL
ajfa-11129	329	8	0.85	CARDINAL
ajfa-11129	329	9	0.85	CARDINAL
ajfa-11129	329	10	0.66	CARDINAL
ajfa-11129	329	11	2.57	CARDINAL
ajfa-11129	329	12	2.64	CARDINAL
ajfa-11129	330	1	0.055 0.054	CARDINAL
ajfa-11129	330	2	1.62	CARDINAL
ajfa-11129	330	3	3.21	CARDINAL
ajfa-11129	331	1	3.34	CARDINAL
ajfa-11129	331	2	0.391 0.083 0.086	MONEY
ajfa-11129	331	3	5.99	CARDINAL
ajfa-11129	332	1	3.95	CARDINAL
ajfa-11129	333	1	4.29	CARDINAL
ajfa-11129	333	2	0.076 0.002	CARDINAL
ajfa-11129	333	3	1.42	CARDINAL
ajfa-11129	333	4	0.14	CARDINAL
ajfa-11129	333	5	0.00	CARDINAL
ajfa-11129	333	6	0.000 0.000 0.000	MONEY
ajfa-11129	333	7	0.12	CARDINAL
ajfa-11129	333	8	0.17	CARDINAL
ajfa-11129	333	9	0.21	CARDINAL
ajfa-11129	333	10	0.002 0.002	CARDINAL
ajfa-11129	333	11	7.66	CARDINAL
ajfa-11129	334	1	4.47	CARDINAL
ajfa-11129	335	1	3.68	CARDINAL
ajfa-11129	336	1	0.001	MONEY
ajfa-11129	336	2	2.57	CARDINAL
ajfa-11129	337	1	0.02	CARDINAL
ajfa-11129	337	2	0.06	CARDINAL
ajfa-11129	337	3	0.078 0.001 0.002	MONEY
ajfa-11129	337	4	4.10	CARDINAL
ajfa-11129	338	1	0.20	CARDINAL
ajfa-11129	338	2	0.40	CARDINAL
ajfa-11129	338	3	0.354 0.150 0.113	MONEY
ajfa-11129	338	4	62.97	CARDINAL
ajfa-11129	339	1	6.62	CARDINAL
ajfa-11129	340	1	76.66	CARDINAL
ajfa-11129	340	2	years	DATE
ajfa-11129	340	3	0.31	CARDINAL
ajfa-11129	340	4	3,147	CARDINAL