id	sid	eid	entity	type
cjfa-57636	1	1	2929copernican	CARDINAL
cjfa-57636	1	2	journal of finance & accounting e-issn 2300-3065	ORG
cjfa-57636	1	3	2300-12402024	DATE
cjfa-57636	1	4	13	CARDINAL
cjfa-57636	1	5	3 date	DATE
cjfa-57636	1	6	april 26,	DATE
cjfa-57636	1	7	2024	DATE
cjfa-57636	1	8	september 2, 2024	DATE
cjfa-57636	2	1	xiang.gao@lsus.edu	ORG
cjfa-57636	2	2	louisiana state university	ORG
cjfa-57636	2	3	shreveport	GPE
cjfa-57636	2	4	shreveport	GPE
cjfa-57636	2	5	la	GPE
cjfa-57636	2	6	71115	DATE
cjfa-57636	2	7	+13187975152	ORG
cjfa-57636	5	1	san josé	GPE
cjfa-57636	5	2	san jose	GPE
cjfa-57636	5	3	95131	DATE
cjfa-57636	7	1	qifeng.wu@lsus.edu	ORG
cjfa-57636	7	2	louisiana state university	ORG
cjfa-57636	7	3	shreveport	GPE
cjfa-57636	7	4	shreveport	GPE
cjfa-57636	7	5	la	GPE
cjfa-57636	7	6	71115	DATE
cjfa-57636	7	7	+131879752467	ORG
cjfa-57636	9	1	gao	PERSON
cjfa-57636	9	2	x.	GPE
cjfa-57636	9	3	sequeira	ORG
cjfa-57636	9	4	e., & wu	ORG
cjfa-57636	9	5	q.	PERSON
cjfa-57636	9	6	2024	CARDINAL
cjfa-57636	10	1	the u.s. copernican journal of finance & accounting	ORG
cjfa-57636	10	2	13(3	CARDINAL
cjfa-57636	11	1	xiang	PERSON
cjfa-57636	11	2	gail	PERSON
cjfa-57636	11	3	gao* louisiana state university	ORG
cjfa-57636	11	4	shreveport emmanuel sequeira**	PERSON
cjfa-57636	11	5	san josé	GPE
cjfa-57636	11	6	qifeng	PERSON
cjfa-57636	11	7	charles	PERSON
cjfa-57636	11	8	louisiana state university	ORG
cjfa-57636	11	9	shreveport	GPE
cjfa-57636	11	10	u.s.	GPE
cjfa-57636	11	11	cfo	ORG
cjfa-57636	12	1	j e l	PERSON
cjfa-57636	13	1	fsc	ORG
cjfa-57636	13	2	u.s.	GPE
cjfa-57636	14	1	u.s.	GPE
cjfa-57636	14	2	xiang	PERSON
cjfa-57636	14	3	gail	PERSON
cjfa-57636	14	4	gao	PERSON
cjfa-57636	14	5	emmanuel sequeira	PERSON
cjfa-57636	14	6	qifeng	PERSON
cjfa-57636	14	7	charles	PERSON
cjfa-57636	14	8	the years 1992	DATE
cjfa-57636	14	9	2023	CARDINAL
cjfa-57636	16	1	1.1%	PERCENT
cjfa-57636	16	2	fsc	ORG
cjfa-57636	17	1	fsc	ORG
cjfa-57636	17	2	17.5%	PERCENT
cjfa-57636	18	1	fsc	ORG
cjfa-57636	18	2	7.6%	PERCENT
cjfa-57636	19	1	fsc	ORG
cjfa-57636	20	1	recent years	DATE
cjfa-57636	20	2	mckinsey & company	ORG
cjfa-57636	20	3	2022	CARDINAL
cjfa-57636	20	4	2022	CARDINAL
cjfa-57636	22	1	ernst & young	ORG
cjfa-57636	22	2	the peterson institute for international economics	ORG
cjfa-57636	22	3	15%	PERCENT
cjfa-57636	22	4	kobayashi	ORG
cjfa-57636	22	5	2021	DATE
cjfa-57636	22	6	1000	CARDINAL
cjfa-57636	22	7	226%	PERCENT
cjfa-57636	22	8	wechsler	ORG
cjfa-57636	22	9	2015	DATE
cjfa-57636	23	1	u.s.	GPE
cjfa-57636	23	2	fsc	ORG
cjfa-57636	24	1	huang & kisgen	ORG
cjfa-57636	24	2	2013	DATE
cjfa-57636	24	3	francis	PERSON
cjfa-57636	24	4	hasan	PERSON
cjfa-57636	24	5	2014a	DATE
cjfa-57636	24	6	francis	PERSON
cjfa-57636	24	7	hasan	PERSON
cjfa-57636	24	8	2015	DATE
cjfa-57636	24	9	sinha	ORG
cjfa-57636	24	10	2023	CARDINAL
cjfa-57636	25	1	buckley & harvey	ORG
cjfa-57636	25	2	2003	DATE
cjfa-57636	25	3	chun, 2005	GPE
cjfa-57636	25	4	linley	GPE
cjfa-57636	25	5	maltby	PERSON
cjfa-57636	25	6	joseph, harrington	ORG
cjfa-57636	25	7	peterson	GPE
cjfa-57636	25	8	park & seligman	ORG
cjfa-57636	25	9	2007	DATE
cjfa-57636	26	1	fsc	ORG
cjfa-57636	26	2	fasb	ORG
cjfa-57636	26	3	1980	DATE
cjfa-57636	26	4	2010	DATE
cjfa-57636	26	5	2010	DATE
cjfa-57636	26	6	de franco	PERSON
cjfa-57636	26	7	kothari & verdi	ORG
cjfa-57636	26	8	2011	DATE
cjfa-57636	26	9	collins	GPE
cjfa-57636	26	10	johnson	PERSON
cjfa-57636	26	11	mittelstaedt & soffer	PRODUCT
cjfa-57636	26	12	2012	DATE
cjfa-57636	26	13	fsc	ORG
cjfa-57636	26	14	the united states	GPE
cjfa-57636	27	1	fsc	ORG
cjfa-57636	27	2	u.s.	GPE
cjfa-57636	27	3	fsc	ORG
cjfa-57636	28	1	3131	DATE
cjfa-57636	28	2	u.s.	GPE
cjfa-57636	28	3	cfo	ORG
cjfa-57636	29	1	cfo	ORG
cjfa-57636	29	2	francis et al.	PERSON
cjfa-57636	29	3	2015	DATE
cjfa-57636	29	4	jiang	GPE
cjfa-57636	29	5	petroni & wang	ORG
cjfa-57636	29	6	2010	DATE
cjfa-57636	30	1	barua	GPE
cjfa-57636	30	2	davidson	GPE
cjfa-57636	30	3	rama & thiruvadi	ORG
cjfa-57636	30	4	2010	DATE
cjfa-57636	30	5	huang & kisgen	ORG
cjfa-57636	30	6	2013	DATE
cjfa-57636	30	7	francis et al.	PERSON
cjfa-57636	30	8	2014a	DATE
cjfa-57636	30	9	francis et al.	PERSON
cjfa-57636	30	10	2015	DATE
cjfa-57636	30	11	gupta	GPE
cjfa-57636	30	12	guo & turban	ORG
cjfa-57636	30	13	2020	DATE
cjfa-57636	31	1	u.s.	GPE
cjfa-57636	31	2	the years 1992	DATE
cjfa-57636	31	3	2023	CARDINAL
cjfa-57636	32	1	at least three consecutive years	DATE
cjfa-57636	32	2	the transition year	DATE
cjfa-57636	33	1	fsc	ORG
cjfa-57636	33	2	francis	PERSON
cjfa-57636	33	3	watanabe	PERSON
cjfa-57636	33	4	2014b	DATE
cjfa-57636	33	5	de franco et al	PERSON
cjfa-57636	34	1	2011	DATE
cjfa-57636	34	2	two	CARDINAL
cjfa-57636	35	1	fsc	ORG
cjfa-57636	36	1	1.1%	PERCENT
cjfa-57636	36	2	fsc	ORG
cjfa-57636	37	1	fsc	ORG
cjfa-57636	37	2	7.6%	PERCENT
cjfa-57636	38	1	fsc	ORG
cjfa-57636	38	2	17.5%	PERCENT
cjfa-57636	41	1	firstly	ORDINAL
cjfa-57636	41	2	first	ORDINAL
cjfa-57636	41	3	fsc	ORG
cjfa-57636	41	4	u.s.	GPE
cjfa-57636	42	1	wang	ORG
cjfa-57636	42	2	zhang	PERSON
cjfa-57636	42	3	ho	PERSON
cjfa-57636	42	4	2023	CARDINAL
cjfa-57636	42	5	u.s.	GPE
cjfa-57636	42	6	chinese	NORP
cjfa-57636	43	1	chinese	NORP
cjfa-57636	43	2	u.s.	GPE
cjfa-57636	44	1	2023	CARDINAL
cjfa-57636	44	2	chinese	NORP
cjfa-57636	45	1	two	CARDINAL
cjfa-57636	47	1	chinese	NORP
cjfa-57636	48	1	xiang	PERSON
cjfa-57636	48	2	gail	PERSON
cjfa-57636	48	3	gao	PERSON
cjfa-57636	48	4	emmanuel sequeira	PERSON
cjfa-57636	48	5	qifeng	PERSON
cjfa-57636	48	6	charles	PERSON
cjfa-57636	48	7	wang et al	PERSON
cjfa-57636	48	8	2023	CARDINAL
cjfa-57636	48	9	china	GPE
cjfa-57636	48	10	u.s.	GPE
cjfa-57636	49	1	u.s.	GPE
cjfa-57636	49	2	fsc	ORG
cjfa-57636	52	1	2007	DATE
cjfa-57636	52	2	chun, 2005	GPE
cjfa-57636	52	3	2003	DATE
cjfa-57636	53	1	croson & gneezy	ORG
cjfa-57636	53	2	2009	DATE
cjfa-57636	53	3	hinz, mccarthy & turner	ORG
cjfa-57636	53	4	1997	DATE
cjfa-57636	54	1	francis et al.	PERSON
cjfa-57636	54	2	2015	DATE
cjfa-57636	54	3	2014a	DATE
cjfa-57636	54	4	gupta et al.	PERSON
cjfa-57636	54	5	2020	DATE
cjfa-57636	55	1	huang & kisgen	ORG
cjfa-57636	55	2	2013	DATE
cjfa-57636	55	3	kobayashi	ORG
cjfa-57636	55	4	2021	CARDINAL
cjfa-57636	55	5	sinha	ORG
cjfa-57636	55	6	2023	CARDINAL
cjfa-57636	56	1	fsc	ORG
cjfa-57636	56	2	fasb	ORG
cjfa-57636	56	3	fasb	ORG
cjfa-57636	56	4	2010	DATE
cjfa-57636	56	5	qc 21	DATE
cjfa-57636	56	6	19	CARDINAL
cjfa-57636	57	1	fasb	ORG
cjfa-57636	57	2	fsc	ORG
cjfa-57636	57	3	myers & ziebart	ORG
cjfa-57636	57	4	2019	DATE
cjfa-57636	58	1	folsom	ORG
cjfa-57636	58	2	perez	PERSON
cjfa-57636	58	3	wu	PERSON
cjfa-57636	58	4	2024	DATE
cjfa-57636	58	5	fsc	ORG
cjfa-57636	59	1	3333	DATE
cjfa-57636	59	2	cfo	ORG
cjfa-57636	59	3	francis et al.	PERSON
cjfa-57636	59	4	2015	DATE
cjfa-57636	60	1	gupta et al.	PERSON
cjfa-57636	60	2	2020	DATE
cjfa-57636	60	3	jiang et al.	PERSON
cjfa-57636	60	4	2010	DATE
cjfa-57636	60	5	fsc	ORG
cjfa-57636	61	1	u.s.	GPE
cjfa-57636	61	2	fsc	ORG
cjfa-57636	63	1	faccio, marchica & mura	ORG
cjfa-57636	63	2	2016	DATE
cjfa-57636	63	3	ahern & dittmar	ORG
cjfa-57636	63	4	2012	DATE
cjfa-57636	63	5	berger	PERSON
cjfa-57636	63	6	kick & schaeck	ORG
cjfa-57636	63	7	2014	DATE
cjfa-57636	65	1	u.s.	GPE
cjfa-57636	65	2	between 1992	DATE
cjfa-57636	65	3	2023	CARDINAL
cjfa-57636	67	1	the years 1992	DATE
cjfa-57636	67	2	2023	CARDINAL
cjfa-57636	69	1	2015	DATE
cjfa-57636	69	2	at least three consecutive years	DATE
cjfa-57636	69	3	the transition year	DATE
cjfa-57636	70	1	de franco et al	PERSON
cjfa-57636	71	1	2011	DATE
cjfa-57636	73	1	the previous 16 quarters	DATE
cjfa-57636	74	1	each quarter	DATE
cjfa-57636	74	2	the start of the quarter	DATE
cjfa-57636	75	1	1	CARDINAL
cjfa-57636	75	2	fsc	ORG
cjfa-57636	76	1	cfo	ORG
cjfa-57636	76	2	francis et al.	PERSON
cjfa-57636	76	3	2015	DATE
cjfa-57636	77	1	gupta et al.	PERSON
cjfa-57636	77	2	2020	DATE
cjfa-57636	77	3	jiang et al.	PERSON
cjfa-57636	77	4	2010	DATE
cjfa-57636	77	5	fsc	ORG
cjfa-57636	78	1	u.s.	GPE
cjfa-57636	78	2	fsc	ORG
cjfa-57636	80	1	faccio, marchica & mura	ORG
cjfa-57636	80	2	2016	DATE
cjfa-57636	80	3	ahern & dittmar	ORG
cjfa-57636	80	4	2012	DATE
cjfa-57636	80	5	berger	PERSON
cjfa-57636	80	6	kick & schaeck	ORG
cjfa-57636	80	7	2014	DATE
cjfa-57636	82	1	u.s.	GPE
cjfa-57636	82	2	between 1992	DATE
cjfa-57636	82	3	2023	CARDINAL
cjfa-57636	84	1	the years 1992	DATE
cjfa-57636	84	2	2023	CARDINAL
cjfa-57636	86	1	2015	DATE
cjfa-57636	86	2	at least three consecutive years	DATE
cjfa-57636	86	3	the transition year	DATE
cjfa-57636	87	1	de franco et al	PERSON
cjfa-57636	88	1	2011	DATE
cjfa-57636	90	1	the previous 16 quarters	DATE
cjfa-57636	91	1	each quarter	DATE
cjfa-57636	91	2	the start of the quarter	DATE
cjfa-57636	92	1	1	CARDINAL
cjfa-57636	92	2	1	CARDINAL
cjfa-57636	92	3	1	CARDINAL
cjfa-57636	92	4	quarter	CARDINAL
cjfa-57636	95	1	three	CARDINAL
cjfa-57636	95	2	xiang	PERSON
cjfa-57636	95	3	gao	PERSON
cjfa-57636	95	4	emmanuel sequeira	PERSON
cjfa-57636	95	5	qifeng	PERSON
cjfa-57636	95	6	charles	PERSON
cjfa-57636	95	7	wu3434	PERSON
cjfa-57636	95	8	the same fiscal year-end month	DATE
cjfa-57636	95	9	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	95	10	quarter	CARDINAL
cjfa-57636	97	1	three	CARDINAL
cjfa-57636	97	2	the same fiscal year-end month	DATE
cjfa-57636	98	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	98	2	𝛼𝛼𝑗𝑗^	DATE
cjfa-57636	99	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	99	2	2	CARDINAL
cjfa-57636	99	3	3	CARDINAL
cjfa-57636	99	4	quarter	CARDINAL
cjfa-57636	99	5	quarter	DATE
cjfa-57636	99	6	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	99	7	16 consecutive quarters	DATE
cjfa-57636	99	8	4	CARDINAL
cjfa-57636	99	9	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	100	1	-1	ORG
cjfa-57636	101	1	1	CARDINAL
cjfa-57636	101	2	1	CARDINAL
cjfa-57636	101	3	0	CARDINAL
cjfa-57636	102	1	2014a	DATE
cjfa-57636	102	2	francis et al	PERSON
cjfa-57636	102	3	2014b	DATE
cjfa-57636	102	4	francis et al	PERSON
cjfa-57636	103	1	2015	DATE
cjfa-57636	104	1	appendix	NORP
cjfa-57636	105	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	105	2	quarter	CARDINAL
cjfa-57636	107	1	three	CARDINAL
cjfa-57636	107	2	the same fiscal year-end month	DATE
cjfa-57636	108	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	108	2	𝛼𝛼𝑗𝑗^	DATE
cjfa-57636	109	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	109	2	2	CARDINAL
cjfa-57636	109	3	3	CARDINAL
cjfa-57636	109	4	quarter	CARDINAL
cjfa-57636	109	5	quarter	DATE
cjfa-57636	109	6	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	109	7	16 consecutive quarters	DATE
cjfa-57636	109	8	4	CARDINAL
cjfa-57636	109	9	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	110	1	-1	ORG
cjfa-57636	111	1	1	CARDINAL
cjfa-57636	111	2	1	CARDINAL
cjfa-57636	111	3	0	CARDINAL
cjfa-57636	112	1	2014a	DATE
cjfa-57636	112	2	francis et al	PERSON
cjfa-57636	112	3	2014b	DATE
cjfa-57636	112	4	francis et al	PERSON
cjfa-57636	113	1	2015	DATE
cjfa-57636	114	1	appendix	NORP
cjfa-57636	115	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	115	2	quarter	CARDINAL
cjfa-57636	117	1	three	CARDINAL
cjfa-57636	117	2	the same fiscal year-end month	DATE
cjfa-57636	118	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	118	2	𝛼𝛼𝑗𝑗^	DATE
cjfa-57636	119	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	119	2	2	CARDINAL
cjfa-57636	119	3	3	CARDINAL
cjfa-57636	119	4	quarter	CARDINAL
cjfa-57636	119	5	quarter	DATE
cjfa-57636	119	6	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	119	7	16 consecutive quarters	DATE
cjfa-57636	119	8	4	CARDINAL
cjfa-57636	119	9	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	120	1	-1	ORG
cjfa-57636	121	1	1	CARDINAL
cjfa-57636	121	2	1	CARDINAL
cjfa-57636	121	3	0	CARDINAL
cjfa-57636	122	1	2014a	DATE
cjfa-57636	122	2	francis et al	PERSON
cjfa-57636	122	3	2014b	DATE
cjfa-57636	122	4	francis et al	PERSON
cjfa-57636	123	1	2015	DATE
cjfa-57636	124	1	appendix	NORP
cjfa-57636	125	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	125	2	quarter	CARDINAL
cjfa-57636	127	1	three	CARDINAL
cjfa-57636	127	2	the same fiscal year-end month	DATE
cjfa-57636	128	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	128	2	𝛼𝛼𝑗𝑗^	DATE
cjfa-57636	129	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	129	2	2	CARDINAL
cjfa-57636	129	3	3	CARDINAL
cjfa-57636	129	4	quarter	CARDINAL
cjfa-57636	129	5	quarter	DATE
cjfa-57636	129	6	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	129	7	16 consecutive quarters	DATE
cjfa-57636	129	8	4	CARDINAL
cjfa-57636	129	9	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	130	1	-1	ORG
cjfa-57636	131	1	1	CARDINAL
cjfa-57636	131	2	1	CARDINAL
cjfa-57636	131	3	0	CARDINAL
cjfa-57636	132	1	2014a	DATE
cjfa-57636	132	2	francis et al	PERSON
cjfa-57636	132	3	2014b	DATE
cjfa-57636	132	4	francis et al	PERSON
cjfa-57636	133	1	2015	DATE
cjfa-57636	134	1	appendix	NORP
cjfa-57636	135	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	135	2	quarter	CARDINAL
cjfa-57636	137	1	three	CARDINAL
cjfa-57636	137	2	the same fiscal year-end month	DATE
cjfa-57636	138	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	138	2	𝛼𝛼𝑗𝑗^	DATE
cjfa-57636	139	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	139	2	2	CARDINAL
cjfa-57636	139	3	3	CARDINAL
cjfa-57636	139	4	quarter	CARDINAL
cjfa-57636	139	5	quarter	DATE
cjfa-57636	139	6	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	139	7	16 consecutive quarters	DATE
cjfa-57636	139	8	4	CARDINAL
cjfa-57636	139	9	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	140	1	-1	ORG
cjfa-57636	141	1	1	CARDINAL
cjfa-57636	141	2	1	CARDINAL
cjfa-57636	141	3	0	CARDINAL
cjfa-57636	142	1	2014a	DATE
cjfa-57636	142	2	francis et al	PERSON
cjfa-57636	142	3	2014b	DATE
cjfa-57636	142	4	francis et al	PERSON
cjfa-57636	143	1	2015	DATE
cjfa-57636	144	1	appendix	NORP
cjfa-57636	145	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	145	2	quarter	CARDINAL
cjfa-57636	147	1	three	CARDINAL
cjfa-57636	147	2	the same fiscal year-end month	DATE
cjfa-57636	148	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	148	2	𝛼𝛼𝑗𝑗^	DATE
cjfa-57636	149	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	149	2	2	CARDINAL
cjfa-57636	149	3	3	CARDINAL
cjfa-57636	149	4	quarter	CARDINAL
cjfa-57636	149	5	quarter	DATE
cjfa-57636	149	6	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	149	7	16 consecutive quarters	DATE
cjfa-57636	149	8	4	CARDINAL
cjfa-57636	149	9	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	150	1	-1	ORG
cjfa-57636	151	1	1	CARDINAL
cjfa-57636	151	2	1	CARDINAL
cjfa-57636	151	3	0	CARDINAL
cjfa-57636	152	1	2014a	DATE
cjfa-57636	152	2	francis et al	PERSON
cjfa-57636	152	3	2014b	DATE
cjfa-57636	152	4	francis et al	PERSON
cjfa-57636	153	1	2015	DATE
cjfa-57636	154	1	appendix	NORP
cjfa-57636	155	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	155	2	quarter	CARDINAL
cjfa-57636	157	1	three	CARDINAL
cjfa-57636	157	2	the same fiscal year-end month	DATE
cjfa-57636	158	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	158	2	𝛼𝛼𝑗𝑗^	DATE
cjfa-57636	159	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	159	2	2	CARDINAL
cjfa-57636	159	3	3	CARDINAL
cjfa-57636	159	4	quarter	CARDINAL
cjfa-57636	159	5	quarter	DATE
cjfa-57636	159	6	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	159	7	16 consecutive quarters	DATE
cjfa-57636	159	8	4	CARDINAL
cjfa-57636	159	9	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	160	1	-1	ORG
cjfa-57636	161	1	1	CARDINAL
cjfa-57636	161	2	1	CARDINAL
cjfa-57636	161	3	0	CARDINAL
cjfa-57636	162	1	2014a	DATE
cjfa-57636	162	2	francis et al	PERSON
cjfa-57636	162	3	2014b	DATE
cjfa-57636	162	4	francis et al	PERSON
cjfa-57636	163	1	2015	DATE
cjfa-57636	164	1	appendix	NORP
cjfa-57636	165	1	2	CARDINAL
cjfa-57636	165	2	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	165	3	quarter	CARDINAL
cjfa-57636	167	1	three	CARDINAL
cjfa-57636	167	2	the same fiscal year-end month	DATE
cjfa-57636	168	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	168	2	𝛼𝛼𝑗𝑗^	DATE
cjfa-57636	169	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	169	2	2	CARDINAL
cjfa-57636	169	3	3	CARDINAL
cjfa-57636	169	4	quarter	CARDINAL
cjfa-57636	169	5	quarter	DATE
cjfa-57636	169	6	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	169	7	16 consecutive quarters	DATE
cjfa-57636	169	8	4	CARDINAL
cjfa-57636	169	9	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	170	1	-1	ORG
cjfa-57636	171	1	1	CARDINAL
cjfa-57636	171	2	1	CARDINAL
cjfa-57636	171	3	0	CARDINAL
cjfa-57636	172	1	2014a	DATE
cjfa-57636	172	2	francis et al	PERSON
cjfa-57636	172	3	2014b	DATE
cjfa-57636	172	4	francis et al	PERSON
cjfa-57636	173	1	2015	DATE
cjfa-57636	174	1	appendix	NORP
cjfa-57636	175	1	3	CARDINAL
cjfa-57636	175	2	quarter	CARDINAL
cjfa-57636	175	3	quarter	DATE
cjfa-57636	176	1	16 consecutive quarters	DATE
cjfa-57636	176	2	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	176	3	quarter	CARDINAL
cjfa-57636	178	1	three	CARDINAL
cjfa-57636	178	2	the same fiscal year-end month	DATE
cjfa-57636	179	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	179	2	𝛼𝛼𝑗𝑗^	DATE
cjfa-57636	180	1	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	ORG
cjfa-57636	180	2	2	CARDINAL
cjfa-57636	180	3	3	CARDINAL
cjfa-57636	180	4	quarter	CARDINAL
cjfa-57636	180	5	quarter	DATE
cjfa-57636	180	6	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	180	7	16 consecutive quarters	DATE
cjfa-57636	180	8	4	CARDINAL
cjfa-57636	180	9	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	GPE
cjfa-57636	181	1	-1	ORG
cjfa-57636	182	1	1	CARDINAL
cjfa-57636	182	2	1	CARDINAL
cjfa-57636	182	3	0	CARDINAL
cjfa-57636	183	1	2014a	DATE
cjfa-57636	183	2	francis et al	PERSON
cjfa-57636	183	3	2014b	DATE
cjfa-57636	183	4	francis et al	PERSON
cjfa-57636	184	1	2015	DATE
cjfa-57636	185	1	appendix	NORP
cjfa-57636	186	1	4	CARDINAL
cjfa-57636	187	1	-1	ORG
cjfa-57636	188	1	1	CARDINAL
cjfa-57636	188	2	1	CARDINAL
cjfa-57636	188	3	0	CARDINAL
cjfa-57636	189	1	2014a	DATE
cjfa-57636	189	2	francis et al	PERSON
cjfa-57636	189	3	2014b	DATE
cjfa-57636	189	4	francis et al	PERSON
cjfa-57636	190	1	2015	DATE
cjfa-57636	191	1	appendix	NORP
cjfa-57636	194	1	2015	DATE
cjfa-57636	194	2	3535	CARDINAL
cjfa-57636	196	1	2015	DATE
cjfa-57636	196	2	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶	LAW
cjfa-57636	196	3	𝐶𝐶𝑀𝑀	PERSON
cjfa-57636	196	4	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	NORP
cjfa-57636	196	5	5	CARDINAL
cjfa-57636	197	1	huang	PERSON
cjfa-57636	197	2	kisgen	PERSON
cjfa-57636	197	3	2013	DATE
cjfa-57636	197	4	francis et al	PERSON
cjfa-57636	198	1	2015	DATE
cjfa-57636	199	1	fsc	ORG
cjfa-57636	199	2	huang	PERSON
cjfa-57636	199	3	kisgen	PERSON
cjfa-57636	199	4	2013	DATE
cjfa-57636	199	5	francis et al	PERSON
cjfa-57636	200	1	2015	CARDINAL
cjfa-57636	202	1	𝐶𝐶𝑀𝑀	PERSON
cjfa-57636	202	2	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	NORP
cjfa-57636	202	3	6	CARDINAL
cjfa-57636	202	4	6	CARDINAL
cjfa-57636	202	5	1	CARDINAL
cjfa-57636	202	6	0	CARDINAL
cjfa-57636	203	1	1	CARDINAL
cjfa-57636	203	2	0	CARDINAL
cjfa-57636	205	1	1	CARDINAL
cjfa-57636	206	1	24,495	CARDINAL
cjfa-57636	206	2	cfo	ORG
cjfa-57636	206	3	9%	PERCENT
cjfa-57636	207	1	65.27	CARDINAL
cjfa-57636	207	2	66.67	CARDINAL
cjfa-57636	208	1	1%	PERCENT
cjfa-57636	208	2	21%	PERCENT
cjfa-57636	208	3	7.72	CARDINAL
cjfa-57636	208	4	3.19	CARDINAL
cjfa-57636	208	5	17%	PERCENT
cjfa-57636	209	1	17%	PERCENT
cjfa-57636	210	1	1	CARDINAL
cjfa-57636	212	1	dev. min	PERSON
cjfa-57636	212	2	max	PERSON
cjfa-57636	213	1	24,495 0.09 0.32	QUANTITY
cjfa-57636	213	2	0.00 1.00	CARDINAL
cjfa-57636	215	1	2015	DATE
cjfa-57636	215	2	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶	LAW
cjfa-57636	215	3	𝐶𝐶𝑀𝑀	PERSON
cjfa-57636	215	4	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	NORP
cjfa-57636	215	5	5	CARDINAL
cjfa-57636	216	1	huang	PERSON
cjfa-57636	216	2	kisgen	PERSON
cjfa-57636	216	3	2013	DATE
cjfa-57636	216	4	francis et al	PERSON
cjfa-57636	217	1	2015	DATE
cjfa-57636	218	1	fsc	ORG
cjfa-57636	218	2	huang	PERSON
cjfa-57636	218	3	kisgen	PERSON
cjfa-57636	218	4	2013	DATE
cjfa-57636	218	5	francis et al	PERSON
cjfa-57636	219	1	2015	CARDINAL
cjfa-57636	221	1	𝐶𝐶𝑀𝑀	PERSON
cjfa-57636	221	2	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	NORP
cjfa-57636	221	3	6	CARDINAL
cjfa-57636	221	4	6	CARDINAL
cjfa-57636	221	5	1	CARDINAL
cjfa-57636	221	6	0	CARDINAL
cjfa-57636	222	1	1	CARDINAL
cjfa-57636	222	2	0	CARDINAL
cjfa-57636	224	1	1	CARDINAL
cjfa-57636	225	1	24,495	CARDINAL
cjfa-57636	225	2	cfo	ORG
cjfa-57636	225	3	9%	PERCENT
cjfa-57636	226	1	65.27	CARDINAL
cjfa-57636	226	2	66.67	CARDINAL
cjfa-57636	227	1	1%	PERCENT
cjfa-57636	227	2	21%	PERCENT
cjfa-57636	227	3	7.72	CARDINAL
cjfa-57636	227	4	3.19	CARDINAL
cjfa-57636	227	5	17%	PERCENT
cjfa-57636	228	1	17%	PERCENT
cjfa-57636	229	1	1	CARDINAL
cjfa-57636	231	1	dev. min	PERSON
cjfa-57636	231	2	max	PERSON
cjfa-57636	232	1	24,495 0.09 0.32	QUANTITY
cjfa-57636	232	2	5	CARDINAL
cjfa-57636	233	1	huang	PERSON
cjfa-57636	233	2	kisgen	PERSON
cjfa-57636	233	3	2013	DATE
cjfa-57636	233	4	francis et al	PERSON
cjfa-57636	234	1	2015	DATE
cjfa-57636	235	1	fsc	ORG
cjfa-57636	235	2	huang	PERSON
cjfa-57636	235	3	kisgen	PERSON
cjfa-57636	235	4	2013	DATE
cjfa-57636	235	5	francis et al	PERSON
cjfa-57636	236	1	2015	CARDINAL
cjfa-57636	240	1	2015	DATE
cjfa-57636	240	2	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶	LAW
cjfa-57636	240	3	𝐶𝐶𝑀𝑀	PERSON
cjfa-57636	240	4	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	NORP
cjfa-57636	240	5	5	CARDINAL
cjfa-57636	241	1	huang	PERSON
cjfa-57636	241	2	kisgen	PERSON
cjfa-57636	241	3	2013	DATE
cjfa-57636	241	4	francis et al	PERSON
cjfa-57636	242	1	2015	DATE
cjfa-57636	243	1	fsc	ORG
cjfa-57636	243	2	huang	PERSON
cjfa-57636	243	3	kisgen	PERSON
cjfa-57636	243	4	2013	DATE
cjfa-57636	243	5	francis et al	PERSON
cjfa-57636	244	1	2015	CARDINAL
cjfa-57636	246	1	𝐶𝐶𝑀𝑀	PERSON
cjfa-57636	246	2	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	NORP
cjfa-57636	246	3	6	CARDINAL
cjfa-57636	246	4	6	CARDINAL
cjfa-57636	246	5	1	CARDINAL
cjfa-57636	246	6	0	CARDINAL
cjfa-57636	247	1	1	CARDINAL
cjfa-57636	247	2	0	CARDINAL
cjfa-57636	249	1	1	CARDINAL
cjfa-57636	250	1	24,495	CARDINAL
cjfa-57636	250	2	cfo	ORG
cjfa-57636	250	3	9%	PERCENT
cjfa-57636	251	1	65.27	CARDINAL
cjfa-57636	251	2	66.67	CARDINAL
cjfa-57636	252	1	1%	PERCENT
cjfa-57636	252	2	21%	PERCENT
cjfa-57636	252	3	7.72	CARDINAL
cjfa-57636	252	4	3.19	CARDINAL
cjfa-57636	252	5	17%	PERCENT
cjfa-57636	253	1	17%	PERCENT
cjfa-57636	254	1	1	CARDINAL
cjfa-57636	256	1	dev. min	PERSON
cjfa-57636	256	2	max	PERSON
cjfa-57636	257	1	24,495 0.09 0.32	QUANTITY
cjfa-57636	257	2	0.00 1.00	CARDINAL
cjfa-57636	259	1	2015	DATE
cjfa-57636	259	2	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶	LAW
cjfa-57636	259	3	𝐶𝐶𝑀𝑀	PERSON
cjfa-57636	259	4	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	NORP
cjfa-57636	259	5	5	CARDINAL
cjfa-57636	260	1	huang	PERSON
cjfa-57636	260	2	kisgen	PERSON
cjfa-57636	260	3	2013	DATE
cjfa-57636	260	4	francis et al	PERSON
cjfa-57636	261	1	2015	DATE
cjfa-57636	262	1	fsc	ORG
cjfa-57636	262	2	huang	PERSON
cjfa-57636	262	3	kisgen	PERSON
cjfa-57636	262	4	2013	DATE
cjfa-57636	262	5	francis et al	PERSON
cjfa-57636	263	1	2015	CARDINAL
cjfa-57636	265	1	𝐶𝐶𝑀𝑀	PERSON
cjfa-57636	265	2	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	NORP
cjfa-57636	265	3	6	CARDINAL
cjfa-57636	265	4	6	CARDINAL
cjfa-57636	265	5	1	CARDINAL
cjfa-57636	265	6	0	CARDINAL
cjfa-57636	266	1	1	CARDINAL
cjfa-57636	266	2	0	CARDINAL
cjfa-57636	268	1	1	CARDINAL
cjfa-57636	269	1	24,495	CARDINAL
cjfa-57636	269	2	cfo	ORG
cjfa-57636	269	3	9%	PERCENT
cjfa-57636	270	1	65.27	CARDINAL
cjfa-57636	270	2	66.67	CARDINAL
cjfa-57636	271	1	1%	PERCENT
cjfa-57636	271	2	21%	PERCENT
cjfa-57636	271	3	7.72	CARDINAL
cjfa-57636	271	4	3.19	CARDINAL
cjfa-57636	271	5	17%	PERCENT
cjfa-57636	272	1	17%	PERCENT
cjfa-57636	273	1	1	CARDINAL
cjfa-57636	275	1	dev. min	PERSON
cjfa-57636	275	2	max	PERSON
cjfa-57636	276	1	24,495 0.09 0.32	QUANTITY
cjfa-57636	276	2	6	CARDINAL
cjfa-57636	276	3	6	CARDINAL
cjfa-57636	276	4	1	CARDINAL
cjfa-57636	276	5	0	CARDINAL
cjfa-57636	277	1	1	CARDINAL
cjfa-57636	277	2	0	CARDINAL
cjfa-57636	279	1	1	CARDINAL
cjfa-57636	280	1	24,495	CARDINAL
cjfa-57636	280	2	cfo	ORG
cjfa-57636	280	3	9%	PERCENT
cjfa-57636	281	1	65.27	CARDINAL
cjfa-57636	281	2	66.67	CARDINAL
cjfa-57636	282	1	1%	PERCENT
cjfa-57636	282	2	21%	PERCENT
cjfa-57636	282	3	7.72	CARDINAL
cjfa-57636	282	4	3.19	CARDINAL
cjfa-57636	282	5	17%	PERCENT
cjfa-57636	283	1	17%	PERCENT
cjfa-57636	284	1	xiang	PERSON
cjfa-57636	284	2	gail	PERSON
cjfa-57636	284	3	gao	PERSON
cjfa-57636	284	4	emmanuel sequeira	PERSON
cjfa-57636	284	5	qifeng	PERSON
cjfa-57636	284	6	1	CARDINAL
cjfa-57636	286	1	dev. min	PERSON
cjfa-57636	286	2	max	PERSON
cjfa-57636	287	1	24,495 0.09 0.32	QUANTITY
cjfa-57636	287	2	100.00	CARDINAL
cjfa-57636	287	3	24,495 0.01 0.03 -0.92	MONEY
cjfa-57636	287	4	0.02 6.63	CARDINAL
cjfa-57636	287	5	24,495 0.21 0.17 0.00 0.20 2.37	QUANTITY
cjfa-57636	287	6	24,495	CARDINAL
cjfa-57636	287	7	7.72 1.63 2.02 7.62 13.08 ta	MONEY
cjfa-57636	287	8	-0.04 6.00	CARDINAL
cjfa-57636	287	9	24,495	CARDINAL
cjfa-57636	287	10	2.41 563.34	CARDINAL
cjfa-57636	287	11	24,495	CARDINAL
cjfa-57636	287	12	0.00 1.00	CARDINAL
cjfa-57636	287	13	24,495	CARDINAL
cjfa-57636	287	14	0.90	CARDINAL
cjfa-57636	287	15	24,495 0.01 0.02	MONEY
cjfa-57636	287	16	o	DATE
cjfa-57636	290	1	o	DATE
cjfa-57636	291	1	fsc	ORG
cjfa-57636	293	1	2 to 4	CARDINAL
cjfa-57636	293	2	fsc	ORG
cjfa-57636	294	1	2	CARDINAL
cjfa-57636	294	2	3	CARDINAL
cjfa-57636	294	3	2	CARDINAL
cjfa-57636	294	4	fsc	ORG
cjfa-57636	296	1	1	CARDINAL
cjfa-57636	296	2	2	CARDINAL
cjfa-57636	298	1	1.1%	PERCENT
cjfa-57636	298	2	fsc	ORG
cjfa-57636	299	1	10%	PERCENT
cjfa-57636	300	1	3737	CARDINAL
cjfa-57636	300	2	fsc	ORG
cjfa-57636	302	1	2	CARDINAL
cjfa-57636	303	1	fsc	ORG
cjfa-57636	306	1	1	CARDINAL
cjfa-57636	306	2	2	CARDINAL
cjfa-57636	306	3	0.010	CARDINAL
cjfa-57636	306	4	0.011	CARDINAL
cjfa-57636	306	5	1.80	CARDINAL
cjfa-57636	306	6	1.92	CARDINAL
cjfa-57636	306	7	1.294	CARDINAL
cjfa-57636	306	8	1.325	CARDINAL
cjfa-57636	306	9	14.88	CARDINAL
cjfa-57636	306	10	15.49	CARDINAL
cjfa-57636	306	11	0.074	CARDINAL
cjfa-57636	306	12	0.077	CARDINAL
cjfa-57636	306	13	18.57	CARDINAL
cjfa-57636	306	14	19.52	CARDINAL
cjfa-57636	307	1	0.007	CARDINAL
cjfa-57636	307	2	0.005	CARDINAL
cjfa-57636	307	3	12.93	CARDINAL
cjfa-57636	307	4	10.43	CARDINAL
cjfa-57636	307	5	1.152	CARDINAL
cjfa-57636	307	6	1.055	CARDINAL
cjfa-57636	307	7	7.48	CARDINAL
cjfa-57636	307	8	6.95	CARDINAL
cjfa-57636	308	1	yes year	DATE
cjfa-57636	310	1	xiang	PERSON
cjfa-57636	310	2	gao	PERSON
cjfa-57636	310	3	emmanuel sequeira	PERSON
cjfa-57636	310	4	qifeng	PERSON
cjfa-57636	310	5	charles	PERSON
cjfa-57636	313	1	0.29 0.32	QUANTITY
cjfa-57636	314	1	o	DATE
cjfa-57636	315	1	appendix	NORP
cjfa-57636	317	1	0.01	CARDINAL
cjfa-57636	317	2	0.05	CARDINAL
cjfa-57636	317	3	0.10	CARDINAL
cjfa-57636	318	1	o	DATE
cjfa-57636	319	1	3	CARDINAL
cjfa-57636	319	2	fsc	ORG
cjfa-57636	322	1	1	CARDINAL
cjfa-57636	322	2	2	CARDINAL
cjfa-57636	324	1	fsc	ORG
cjfa-57636	324	2	6.8%	PERCENT
cjfa-57636	325	1	7.6%	PERCENT
cjfa-57636	325	2	fsc	ORG
cjfa-57636	326	1	1%	PERCENT
cjfa-57636	327	1	3	CARDINAL
cjfa-57636	328	1	fsc	ORG
cjfa-57636	331	1	1	CARDINAL
cjfa-57636	331	2	2	CARDINAL
cjfa-57636	331	3	1.828	CARDINAL
cjfa-57636	331	4	1.831	CARDINAL
cjfa-57636	331	5	7.86	CARDINAL
cjfa-57636	331	6	8.16	CARDINAL
cjfa-57636	331	7	2	CARDINAL
cjfa-57636	332	1	fsc	ORG
cjfa-57636	334	1	0.058 0.052	CARDINAL
cjfa-57636	334	2	1.44	CARDINAL
cjfa-57636	334	3	1.27	CARDINAL
cjfa-57636	334	4	0.115	CARDINAL
cjfa-57636	334	5	0.121	CARDINAL
cjfa-57636	334	6	10.53	CARDINAL
cjfa-57636	334	7	11.37	CARDINAL
cjfa-57636	335	1	0.007	CARDINAL
cjfa-57636	335	2	0.007	CARDINAL
cjfa-57636	335	3	5.17	CARDINAL
cjfa-57636	335	4	5.06	CARDINAL
cjfa-57636	338	1	yes year	DATE
cjfa-57636	338	2	0.65 0.69	CARDINAL
cjfa-57636	338	3	o	DATE
cjfa-57636	339	1	appendix	NORP
cjfa-57636	341	1	0.01	CARDINAL
cjfa-57636	341	2	0.05	CARDINAL
cjfa-57636	341	3	0.10	CARDINAL
cjfa-57636	342	1	o	DATE
cjfa-57636	343	1	4	CARDINAL
cjfa-57636	343	2	huang	PERSON
cjfa-57636	343	3	kisgen	PERSON
cjfa-57636	343	4	2013	DATE
cjfa-57636	343	5	francis et al	PERSON
cjfa-57636	344	1	2015	CARDINAL
cjfa-57636	346	1	3	CARDINAL
cjfa-57636	347	1	fsc	ORG
cjfa-57636	347	2	xiang	PERSON
cjfa-57636	347	3	gail	PERSON
cjfa-57636	347	4	gao	PERSON
cjfa-57636	347	5	emmanuel sequeira	PERSON
cjfa-57636	347	6	qifeng	PERSON
cjfa-57636	349	1	1	CARDINAL
cjfa-57636	349	2	2	CARDINAL
cjfa-57636	350	1	fsc	ORG
cjfa-57636	350	2	18%	PERCENT
cjfa-57636	351	1	fsc	ORG
cjfa-57636	351	2	17.5%	PERCENT
cjfa-57636	352	1	5%	PERCENT
cjfa-57636	353	1	4	CARDINAL
cjfa-57636	354	1	fsc	ORG
cjfa-57636	357	1	1	CARDINAL
cjfa-57636	357	2	2	CARDINAL
cjfa-57636	357	3	0.180	CARDINAL
cjfa-57636	357	4	0.175	CARDINAL
cjfa-57636	357	5	1.90	CARDINAL
cjfa-57636	357	6	1.89	CARDINAL
cjfa-57636	357	7	0.921	CARDINAL
cjfa-57636	357	8	11.66	CARDINAL
cjfa-57636	357	9	11.98	CARDINAL
cjfa-57636	358	1	0.019	CARDINAL
cjfa-57636	358	2	0.022	CARDINAL
cjfa-57636	358	3	15.78	CARDINAL
cjfa-57636	358	4	17.85	CARDINAL
cjfa-57636	360	1	0.005	CARDINAL
cjfa-57636	360	2	0.003	CARDINAL
cjfa-57636	360	3	9.46	CARDINAL
cjfa-57636	360	4	6.34	CARDINAL
cjfa-57636	361	1	4141	CARDINAL
cjfa-57636	364	1	yes year	DATE
cjfa-57636	364	2	0.42 0.45	CARDINAL
cjfa-57636	366	1	appendix	NORP
cjfa-57636	368	1	0.01	CARDINAL
cjfa-57636	368	2	0.05	CARDINAL
cjfa-57636	368	3	0.10	CARDINAL
cjfa-57636	369	1	o	DATE
cjfa-57636	370	1	fsc	ORG
cjfa-57636	373	1	fsc	ORG
cjfa-57636	373	2	fsc	ORG
cjfa-57636	373	3	u.s.	GPE
cjfa-57636	374	1	u.s.	GPE
cjfa-57636	374	2	fsc	ORG
cjfa-57636	374	3	4	CARDINAL
cjfa-57636	375	1	fsc	ORG
cjfa-57636	375	2	xiang	PERSON
cjfa-57636	375	3	gail	PERSON
cjfa-57636	375	4	gao	PERSON
cjfa-57636	375	5	emmanuel sequeira	PERSON
cjfa-57636	375	6	qifeng	PERSON
cjfa-57636	375	7	u.s.	GPE
cjfa-57636	375	8	cfo	ORG
cjfa-57636	375	9	between the years 1992	DATE
cjfa-57636	375	10	2023	CARDINAL
cjfa-57636	375	11	at least three years	DATE
cjfa-57636	375	12	the transition year	DATE
cjfa-57636	376	1	u.s.	GPE
cjfa-57636	376	2	fsc	ORG
cjfa-57636	377	1	1.1%	PERCENT
cjfa-57636	377	2	fsc	ORG
cjfa-57636	378	1	fsc	ORG
cjfa-57636	378	2	7.6%	PERCENT
cjfa-57636	379	1	fsc	ORG
cjfa-57636	379	2	17.5%	PERCENT
cjfa-57636	381	1	francis et al.	PERSON
cjfa-57636	381	2	2014a	DATE
cjfa-57636	381	3	francis et al.	PERSON
cjfa-57636	381	4	2015	DATE
cjfa-57636	381	5	gupta et al.	PERSON
cjfa-57636	381	6	2020	DATE
cjfa-57636	381	7	wang et al.	PERSON
cjfa-57636	381	8	2023	CARDINAL
cjfa-57636	381	9	2023	CARDINAL
cjfa-57636	384	1	european	NORP
cjfa-57636	385	1	k.r.	GPE
cjfa-57636	385	2	a.k.	GPE
cjfa-57636	385	3	2012	DATE
cjfa-57636	387	1	quarterly	DATE
cjfa-57636	387	2	127(1	CARDINAL
cjfa-57636	387	3	137–197	CARDINAL
cjfa-57636	388	1	https://doi.org/10.1093/qje/qjr049	PERSON
cjfa-57636	389	1	barua, a.	ORG
cjfa-57636	389	2	davidson	GPE
cjfa-57636	389	3	l.f.	GPE
cjfa-57636	389	4	rama	GPE
cjfa-57636	389	5	d.v.	GPE
cjfa-57636	389	6	s.	PERSON
cjfa-57636	389	7	2010	DATE
cjfa-57636	390	1	cfo	ORG
cjfa-57636	391	1	24(1	CARDINAL
cjfa-57636	392	1	https://doi.org/10.2308/acch.2010	PERSON
cjfa-57636	393	1	24.1.25	PERSON
cjfa-57636	394	1	berger	PERSON
cjfa-57636	394	2	a.n.	PERSON
cjfa-57636	394	3	t., & schaeck	ORG
cjfa-57636	394	4	k.	PERSON
cjfa-57636	394	5	2014	DATE
cjfa-57636	396	1	28	CARDINAL
cjfa-57636	396	2	48–65	CARDINAL
cjfa-57636	398	1	d.s.	GPE
cjfa-57636	398	2	buckley	PERSON
cjfa-57636	398	3	m.r.	GPE
cjfa-57636	398	4	& harvey	PERSON
cjfa-57636	398	5	m.g.	GPE
cjfa-57636	398	6	2003	DATE
cjfa-57636	400	1	european	NORP
cjfa-57636	400	2	12(1	CARDINAL
cjfa-57636	400	3	88–107	DATE
cjfa-57636	401	1	org/10.1111/1467-8608.00308	CARDINAL
cjfa-57636	402	1	https://doi.org/10.1093/qje/qjr049 https://doi.org/10.2308/acch.2010.24.1.25 https://doi.org/10.2308/acch.2010.24.1.25	PERSON
cjfa-57636	402	2	4343	CARDINAL
cjfa-57636	402	3	2023	CARDINAL
cjfa-57636	403	1	the united states	GPE
cjfa-57636	403	2	10.08.2023	CARDINAL
cjfa-57636	404	1	j.h.	GPE
cjfa-57636	404	2	s.	GPE
cjfa-57636	404	3	myers	GPE
cjfa-57636	404	4	l.a.	GPE
cjfa-57636	404	5	& ziebart	ORG
cjfa-57636	404	6	2019	DATE
cjfa-57636	406	1	36(1	CARDINAL
cjfa-57636	406	2	389–417	DATE
cjfa-57636	407	1	https://doi.org/10.1111/1911-3846.12442	NORP
cjfa-57636	408	1	chun	PERSON
cjfa-57636	408	2	2005	DATE
cjfa-57636	410	1	57(3	CARDINAL
cjfa-57636	410	2	269–284	CARDINAL
cjfa-57636	412	1	croson	PERSON
cjfa-57636	412	2	r., & gneezy	ORG
cjfa-57636	412	3	2009	DATE
cjfa-57636	414	1	47(2	CARDINAL
cjfa-57636	414	2	448–474	CARDINAL
cjfa-57636	416	1	de franco	PERSON
cjfa-57636	416	2	kothari	PERSON
cjfa-57636	416	3	s.p.	GPE
cjfa-57636	416	4	r.s.	PERSON
cjfa-57636	416	5	2011	DATE
cjfa-57636	418	1	journal of accounting research	ORG
cjfa-57636	418	2	895–931	CARDINAL
cjfa-57636	419	1	faccio	PERSON
cjfa-57636	419	2	m., marchica	PERSON
cjfa-57636	419	3	m.-t.	GPE
cjfa-57636	419	4	r.	NORP
cjfa-57636	419	5	2016	DATE
cjfa-57636	421	1	39	CARDINAL
cjfa-57636	421	2	193–209	CARDINAL
cjfa-57636	423	1	fasb	ORG
cjfa-57636	423	2	1980	DATE
cjfa-57636	425	1	2	CARDINAL
cjfa-57636	426	1	norwalk	GPE
cjfa-57636	426	2	fasb	ORG
cjfa-57636	426	3	2010	DATE
cjfa-57636	427	1	8	CARDINAL
cjfa-57636	428	1	norwalk	GPE
cjfa-57636	428	2	ct	ORG
cjfa-57636	429	1	folsom	ORG
cjfa-57636	429	2	d.	NORP
cjfa-57636	429	3	perez	PERSON
cjfa-57636	429	4	r., & wu	ORG
cjfa-57636	429	5	q.c.	GPE
cjfa-57636	429	6	2024	CARDINAL
cjfa-57636	431	1	ssrn electronic journal	ORG
cjfa-57636	433	1	b.	PERSON
cjfa-57636	433	2	hasan	PERSON
cjfa-57636	433	3	i.	GPE
cjfa-57636	433	4	park	GPE
cjfa-57636	433	5	j.c.	GPE
cjfa-57636	433	6	q.	PERSON
cjfa-57636	433	7	2015	CARDINAL
cjfa-57636	435	1	32(3	CARDINAL
cjfa-57636	435	2	1285–1318	CARDINAL
cjfa-57636	437	1	francis	PERSON
cjfa-57636	437	2	b.b.	GPE
cjfa-57636	437	3	hasan, i.	ORG
cjfa-57636	437	4	wu	PERSON
cjfa-57636	437	5	q., & yan	ORG
cjfa-57636	437	6	m.	PERSON
cjfa-57636	437	7	2014a	DATE
cjfa-57636	440	1	the american taxation association	ORG
cjfa-57636	440	2	36(2	CARDINAL
cjfa-57636	440	3	171–202	DATE
cjfa-57636	441	1	francis	PERSON
cjfa-57636	441	2	j.r.	GPE
cjfa-57636	441	3	pinnuck	PERSON
cjfa-57636	441	4	m.l.	GPE
cjfa-57636	441	5	2014b	DATE
cjfa-57636	443	1	605–633	CARDINAL
cjfa-57636	445	1	gupta	GPE
cjfa-57636	445	2	v.k.	GPE
cjfa-57636	445	3	guo	PERSON
cjfa-57636	445	4	x., & turban	ORG
cjfa-57636	445	5	d.b.	GPE
cjfa-57636	445	6	2020	DATE
cjfa-57636	446	1	cfo	ORG
cjfa-57636	447	1	academy of management journal	ORG
cjfa-57636	447	2	63(3	CARDINAL
cjfa-57636	447	3	802–831	CARDINAL
cjfa-57636	449	1	r.p.	GPE
cjfa-57636	449	2	mccarthy	PERSON
cjfa-57636	449	3	d.d.	GPE
cjfa-57636	449	4	j.a.	GPE
cjfa-57636	449	5	1997	DATE
cjfa-57636	451	1	the twenty-first century	DATE
cjfa-57636	451	2	91	DATE
cjfa-57636	451	3	103	CARDINAL
cjfa-57636	452	1	huang	PERSON
cjfa-57636	452	2	j., & kisgen	ORG
cjfa-57636	452	3	d.j.	GPE
cjfa-57636	452	4	2013	DATE
cjfa-57636	454	1	journal of financial economics	ORG
cjfa-57636	454	2	108(3	DATE
cjfa-57636	454	3	822–839	CARDINAL
cjfa-57636	455	1	https://www.catalyst.org/research/women-in-the-united-states-workforce/	GPE
cjfa-57636	455	2	https://doi.org/10.1111/1911-3846.12442	NORP
cjfa-57636	455	3	xiang	PERSON
cjfa-57636	456	1	gail	PERSON
cjfa-57636	456	2	gao	PERSON
cjfa-57636	456	3	emmanuel sequeira	PERSON
cjfa-57636	456	4	qifeng	PERSON
cjfa-57636	456	5	wu4444 international accounting standards board	ORG
cjfa-57636	456	6	2010	DATE
cjfa-57636	458	1	london	GPE
cjfa-57636	458	2	uk	GPE
cjfa-57636	458	3	jiang	GPE
cjfa-57636	458	4	j.x.	GPE
cjfa-57636	458	5	k.r.	GPE
cjfa-57636	458	6	i.y.	GPE
cjfa-57636	458	7	2010	DATE
cjfa-57636	459	1	cfos	PERSON
cjfa-57636	460	1	journal of financial economics	ORG
cjfa-57636	460	2	96(3	CARDINAL
cjfa-57636	460	3	513–526	CARDINAL
cjfa-57636	462	1	kobayashi	PERSON
cjfa-57636	462	2	2021	CARDINAL
cjfa-57636	464	1	ey.com/en_gl/women-fast-forward/why-gender-diversity-initiatives-need-a-reboot	TIME
cjfa-57636	464	2	10.08.2023	CARDINAL
cjfa-57636	465	1	linley	GPE
cjfa-57636	465	2	p.a.	GPE
cjfa-57636	465	3	maltby	PERSON
cjfa-57636	465	4	j.	PERSON
cjfa-57636	465	5	joseph, s.	PERSON
cjfa-57636	465	6	harrington	GPE
cjfa-57636	465	7	s.	GPE
cjfa-57636	465	8	peterson	PERSON
cjfa-57636	465	9	n., & seligman	ORG
cjfa-57636	465	10	2007	DATE
cjfa-57636	466	1	the united kingdom	GPE
cjfa-57636	467	1	43(2	CARDINAL
cjfa-57636	467	2	341–351	CARDINAL
cjfa-57636	469	1	& zhang	PERSON
cjfa-57636	469	2	2023	CARDINAL
cjfa-57636	470	1	china	GPE
cjfa-57636	471	1	101598	DATE
cjfa-57636	474	1	mckinsey & company	ORG
cjfa-57636	474	2	2022	CARDINAL
cjfa-57636	475	1	2022	CARDINAL
cjfa-57636	475	2	10.08.2023	CARDINAL
cjfa-57636	476	1	revsine	ORG
cjfa-57636	476	2	l.	GPE
cjfa-57636	476	3	collins	GPE
cjfa-57636	476	4	d.w.	GPE
cjfa-57636	476	5	johnson	GPE
cjfa-57636	476	6	w.b.	GPE
cjfa-57636	476	7	mittelstaedt	PERSON
cjfa-57636	476	8	l.c.	PERSON
cjfa-57636	476	9	2012	DATE
cjfa-57636	478	1	mcgraw hill	ORG
cjfa-57636	479	1	sinha	ORG
cjfa-57636	479	2	2023	CARDINAL
cjfa-57636	480	1	covid-19	PERSON
cjfa-57636	481	1	copernican journal of finance & accounting	ORG
cjfa-57636	481	2	12(2	DATE
cjfa-57636	482	1	wang, f., zhang	PERSON
cjfa-57636	482	2	z.	PERSON
cjfa-57636	482	3	m.	PERSON
cjfa-57636	482	4	2023	CARDINAL
cjfa-57636	483	1	cfo	ORG
cjfa-57636	484	1	pacific-basin	LOC
cjfa-57636	484	2	80, 102100	DATE
cjfa-57636	487	1	wechsler	PERSON
cjfa-57636	487	2	2015	CARDINAL
cjfa-57636	488	1	three	CARDINAL
cjfa-57636	488	2	10.08.2023	CARDINAL
cjfa-57636	491	1	1	CARDINAL
cjfa-57636	491	2	cfo	ORG
cjfa-57636	491	3	zero	CARDINAL
cjfa-57636	492	1	1	CARDINAL
cjfa-57636	492	2	the years	DATE
cjfa-57636	492	3	0	CARDINAL
cjfa-57636	493	1	quarterly	DATE
cjfa-57636	494	1	the past 16 quarters	DATE
cjfa-57636	494	2	two	CARDINAL
cjfa-57636	494	3	appendix	NORP
cjfa-57636	495	1	1	CARDINAL
cjfa-57636	495	2	cfo	ORG
cjfa-57636	495	3	zero	CARDINAL
cjfa-57636	496	1	1	CARDINAL
cjfa-57636	496	2	the years	DATE
cjfa-57636	496	3	0	CARDINAL
cjfa-57636	497	1	quarterly	DATE
cjfa-57636	497	2	the past 16 quarters	DATE
cjfa-57636	497	3	two	CARDINAL
cjfa-57636	497	4	every quarter	DATE
cjfa-57636	497	5	j (de franco et al.	PERSON
cjfa-57636	497	6	2011	DATE
cjfa-57636	498	1	-1	ORG
cjfa-57636	500	1	1	CARDINAL
cjfa-57636	500	2	zero	CARDINAL
cjfa-57636	501	1	two	CARDINAL
cjfa-57636	503	1	appendix	NORP
cjfa-57636	504	1	1	CARDINAL
cjfa-57636	504	2	cfo	ORG
cjfa-57636	504	3	zero	CARDINAL
cjfa-57636	505	1	1	CARDINAL
cjfa-57636	505	2	the years	DATE
cjfa-57636	505	3	0	CARDINAL
cjfa-57636	506	1	quarterly	DATE
cjfa-57636	506	2	the past 16 quarters	DATE
cjfa-57636	506	3	two	CARDINAL
cjfa-57636	506	4	every quarter	DATE
cjfa-57636	506	5	j (de franco et al.	PERSON
cjfa-57636	506	6	2011	DATE
cjfa-57636	507	1	-1	ORG
cjfa-57636	509	1	1	CARDINAL
cjfa-57636	509	2	zero	CARDINAL
cjfa-57636	510	1	two	CARDINAL
cjfa-57636	511	1	every quarter	DATE
cjfa-57636	511	2	j (de franco et al.	PERSON
cjfa-57636	511	3	2011	DATE
cjfa-57636	512	1	-1	ORG
cjfa-57636	518	1	1	CARDINAL
cjfa-57636	518	2	zero	CARDINAL
cjfa-57636	519	1	two	CARDINAL
cjfa-57636	520	1	o	DATE