id	sid	eid	entity	type
easat-3042	1	1	2576-8484	DATE
easat-3042	1	2	8	CARDINAL
easat-3042	1	3	6	CARDINAL
easat-3042	1	4	10.55214/25768484.v8i6.3042	CARDINAL
easat-3042	1	5	2024	CARDINAL
easat-3042	1	6	2024	CARDINAL
easat-3042	1	7	kim1* 1department	ORG
easat-3042	1	8	54896	DATE
easat-3042	1	9	korea	GPE
easat-3042	2	1	korean	NORP
easat-3042	3	1	korean	NORP
easat-3042	8	1	1	CARDINAL
easat-3042	9	1	millions	CARDINAL
easat-3042	10	1	2021	CARDINAL
easat-3042	12	1	1.5°	QUANTITY
easat-3042	12	2	nasa	ORG
easat-3042	12	3	2019	DATE
easat-3042	15	1	csr	ORG
easat-3042	18	1	korean	NORP
easat-3042	19	1	korean	NORP
easat-3042	19	2	cdp	ORG
easat-3042	22	1	bentley et al	PERSON
easat-3042	23	1	2013	DATE
easat-3042	23	2	three	CARDINAL
easat-3042	23	3	4810	CARDINAL
easat-3042	23	4	2576-8484	DATE
easat-3042	24	1	8	CARDINAL
easat-3042	25	1	6	CARDINAL
easat-3042	25	2	4809-4817	DATE
easat-3042	25	3	2024	CARDINAL
easat-3042	25	4	10.55214/25768484.v8i6.3042	CARDINAL
easat-3042	25	5	2024	CARDINAL
easat-3042	30	1	korean	NORP
easat-3042	34	1	section 2	LAW
easat-3042	35	1	section 3	LAW
easat-3042	36	1	section 4	LAW
easat-3042	36	2	section 5	DATE
easat-3042	36	3	2	CARDINAL
easat-3042	36	4	2.1	CARDINAL
easat-3042	37	1	romar	GPE
easat-3042	37	2	2009	DATE
easat-3042	38	1	2011	DATE
easat-3042	43	1	2001	DATE
easat-3042	44	1	armstrong et al.	PERSON
easat-3042	44	2	2010	DATE
easat-3042	44	3	beyer et al.	PERSON
easat-3042	44	4	2010	DATE
easat-3042	45	1	lang	ORG
easat-3042	45	2	lundholm, 1996	ORG
easat-3042	45	3	1998	DATE
easat-3042	45	4	wang et al	PERSON
easat-3042	45	5	2014	DATE
easat-3042	47	1	2012	DATE
easat-3042	49	1	matsumura et al	PERSON
easat-3042	50	1	2014	DATE
easat-3042	53	1	2021	CARDINAL
easat-3042	54	1	kim	PERSON
easat-3042	54	2	2023	CARDINAL
easat-3042	55	1	jung et al	PERSON
easat-3042	56	1	2016	CARDINAL
easat-3042	58	1	first	ORDINAL
easat-3042	59	1	hypothesis1	PERSON
easat-3042	60	1	mcnichols 1994	ORG
easat-3042	60	2	campbell et al	ORG
easat-3042	60	3	1998	DATE
easat-3042	61	1	4811	CARDINAL
easat-3042	61	2	2576-8484	DATE
easat-3042	61	3	8	CARDINAL
easat-3042	62	1	6	CARDINAL
easat-3042	62	2	4809-4817	DATE
easat-3042	62	3	2024	CARDINAL
easat-3042	62	4	10.55214/25768484.v8i6.3042	CARDINAL
easat-3042	62	5	2024	CARDINAL
easat-3042	62	6	2014	DATE
easat-3042	65	1	miles	PERSON
easat-3042	65	2	2003	DATE
easat-3042	70	1	bentley et al	PERSON
easat-3042	71	1	2013	DATE
easat-3042	71	2	higgins et al	PERSON
easat-3042	71	3	2015	DATE
easat-3042	71	4	2003	DATE
easat-3042	75	1	2015	CARDINAL
easat-3042	77	1	2017	DATE
easat-3042	78	1	2013	DATE
easat-3042	81	1	higgins et al	PERSON
easat-3042	81	2	2015	DATE
easat-3042	87	1	2001	DATE
easat-3042	91	1	matsumura et al.	PERSON
easat-3042	91	2	2014	DATE
easat-3042	97	1	second	ORDINAL
easat-3042	98	1	4812	CARDINAL
easat-3042	98	2	2576-8484	DATE
easat-3042	98	3	8	CARDINAL
easat-3042	99	1	6	CARDINAL
easat-3042	99	2	4809-4817	DATE
easat-3042	99	3	2024	CARDINAL
easat-3042	99	4	10.55214/25768484.v8i6.3042	CARDINAL
easat-3042	99	5	2024	CARDINAL
easat-3042	99	6	hypothesis2	ORG
easat-3042	100	1	3	CARDINAL
easat-3042	100	2	3.1	CARDINAL
easat-3042	101	1	3.1.1	CARDINAL
easat-3042	102	1	1997	DATE
easat-3042	102	2	1978, 2003	DATE
easat-3042	103	1	bentley et al	PERSON
easat-3042	104	1	2013	DATE
easat-3042	104	2	six	CARDINAL
easat-3042	105	1	five preceding years	DATE
easat-3042	106	1	five-year	DATE
easat-3042	107	1	five-year	DATE
easat-3042	108	1	five years	DATE
easat-3042	109	1	five years	DATE
easat-3042	110	1	five-year	DATE
easat-3042	111	1	six	CARDINAL
easat-3042	111	2	5	CARDINAL
easat-3042	111	3	1	CARDINAL
easat-3042	114	1	5	CARDINAL
easat-3042	114	2	1	CARDINAL
easat-3042	115	1	six	CARDINAL
easat-3042	115	2	6 to 30	DATE
easat-3042	117	1	between 24 and 30	CARDINAL
easat-3042	117	2	between 13 and 23	CARDINAL
easat-3042	117	3	between 6 and 12	CARDINAL
easat-3042	121	1	1	CARDINAL
easat-3042	121	2	1	CARDINAL
easat-3042	122	1	lee	PERSON
easat-3042	122	2	jeon	ORG
easat-3042	122	3	2019	DATE
easat-3042	122	4	tobin	ORG
easat-3042	123	1	tobin	ORG
easat-3042	125	1	chung	ORG
easat-3042	125	2	pruitt	PERSON
easat-3042	125	3	1994	DATE
easat-3042	126	1	tobin	ORG
easat-3042	128	1	1	CARDINAL
easat-3042	129	1	cdp	ORG
easat-3042	129	2	pwc	ORG
easat-3042	129	3	roe	PRODUCT
easat-3042	129	4	btm	ORG
easat-3042	130	1	kothari et al	PERSON
easat-3042	131	1	2005	DATE
easat-3042	132	1	2	CARDINAL
easat-3042	133	1	second	ORDINAL
easat-3042	133	2	each industry year	DATE
easat-3042	134	1	4813	CARDINAL
easat-3042	134	2	2576-8484	DATE
easat-3042	134	3	8	CARDINAL
easat-3042	135	1	6	CARDINAL
easat-3042	135	2	4809-4817	DATE
easat-3042	135	3	2024	CARDINAL
easat-3042	135	4	10.55214/25768484.v8i6.3042	CARDINAL
easat-3042	135	5	2024	CARDINAL
easat-3042	135	6	α0 + β1 1	DATE
easat-3042	135	7	− ∆art	ORG
easat-3042	140	1	2	CARDINAL
easat-3042	140	2	ppe	ORG
easat-3042	141	1	1	CARDINAL
easat-3042	142	1	vdt	ORG
easat-3042	142	2	1	CARDINAL
easat-3042	142	3	0	CARDINAL
easat-3042	142	4	kothari et al	PERSON
easat-3042	143	1	2005	DATE
easat-3042	144	1	third	ORDINAL
easat-3042	146	1	vdt × bst	ORG
easat-3042	151	1	3	CARDINAL
easat-3042	151	2	six	CARDINAL
easat-3042	152	1	2013	DATE
easat-3042	152	2	cdp	ORG
easat-3042	152	3	korea stock exchange	ORG
easat-3042	152	4	korean	NORP
easat-3042	152	5	2011	DATE
easat-3042	152	6	2021	CARDINAL
easat-3042	154	1	cdp	ORG
easat-3042	155	1	cdp	ORG
easat-3042	156	1	cdp	ORG
easat-3042	156	2	kumar	PERSON
easat-3042	156	3	2022	CARDINAL
easat-3042	157	1	cdp	ORG
easat-3042	157	2	noh	ORG
easat-3042	157	3	2016	DATE
easat-3042	159	1	2	CARDINAL
easat-3042	161	1	cdp	ORG
easat-3042	161	2	december year-end	DATE
easat-3042	161	3	2.255	CARDINAL
easat-3042	161	4	4.082 4814	QUANTITY
easat-3042	161	5	2576-8484	DATE
easat-3042	161	6	8	CARDINAL
easat-3042	162	1	6	CARDINAL
easat-3042	162	2	4809-4817	DATE
easat-3042	162	3	2024	CARDINAL
easat-3042	162	4	10.55214/25768484.v8i6.3042	CARDINAL
easat-3042	162	5	2024	CARDINAL
easat-3042	162	6	4	CARDINAL
easat-3042	162	7	4.1	CARDINAL
easat-3042	163	1	descriptive statistics	ORG
easat-3042	163	2	3	CARDINAL
easat-3042	164	1	1.374	CARDINAL
easat-3042	165	1	0.302	CARDINAL
easat-3042	167	1	12.000	CARDINAL
easat-3042	167	2	3	CARDINAL
easat-3042	168	1	1.034 vdt	MONEY
easat-3042	168	2	bst	ORG
easat-3042	168	3	12.000	CARDINAL
easat-3042	168	4	1	CARDINAL
easat-3042	169	1	4	CARDINAL
easat-3042	171	1	bst	ORG
easat-3042	174	1	4	CARDINAL
easat-3042	175	1	𝐓𝐨𝐛𝐢𝐧𝐐𝐭	DATE
easat-3042	175	2	1.000 0.011	CARDINAL
easat-3042	175	3	1.000	CARDINAL
easat-3042	175	4	1	CARDINAL
easat-3042	175	5	1	CARDINAL
easat-3042	176	1	4.2	CARDINAL
easat-3042	176	2	5	CARDINAL
easat-3042	176	3	first	ORDINAL
easat-3042	177	1	vdt	ORG
easat-3042	177	2	1%	PERCENT
easat-3042	182	1	4815	CARDINAL
easat-3042	182	2	2576-8484	DATE
easat-3042	182	3	8	CARDINAL
easat-3042	183	1	6	CARDINAL
easat-3042	183	2	4809-4817	DATE
easat-3042	183	3	2024	CARDINAL
easat-3042	183	4	10.55214/25768484.v8i6.3042	CARDINAL
easat-3042	183	5	2024	CARDINAL
easat-3042	183	6	5	CARDINAL
easat-3042	184	1	first	ORDINAL
easat-3042	186	1	0.001 0.960	CARDINAL
easat-3042	186	2	0.058	CARDINAL
easat-3042	186	3	1.630	MONEY
easat-3042	186	4	9.398 8.320	CARDINAL
easat-3042	186	5	btmt -0.251	PERSON
easat-3042	187	1	150.47	CARDINAL
easat-3042	187	2	0.206	CARDINAL
easat-3042	187	3	4,082	CARDINAL
easat-3042	187	4	1	CARDINAL
easat-3042	187	5	the 10% and 1%	PERCENT
easat-3042	188	1	2	CARDINAL
easat-3042	188	2	1	CARDINAL
easat-3042	189	1	6	CARDINAL
easat-3042	189	2	second	ORDINAL
easat-3042	190	1	vdt × bst	ORG
easat-3042	191	1	vdt × bst	ORG
easat-3042	191	2	0.687	CARDINAL
easat-3042	191	3	5 %	PERCENT
easat-3042	194	1	2005	DATE
easat-3042	197	1	6	CARDINAL
easat-3042	198	1	second	ORDINAL
easat-3042	199	1	6.100	MONEY
easat-3042	200	1	0.687 2.040	QUANTITY
easat-3042	200	2	0.002 1.160	CARDINAL
easat-3042	200	3	0.017	CARDINAL
easat-3042	200	4	0.460	MONEY
easat-3042	200	5	0.002	CARDINAL
easat-3042	200	6	2576-8484	DATE
easat-3042	200	7	8	CARDINAL
easat-3042	201	1	6	CARDINAL
easat-3042	201	2	4809-4817	DATE
easat-3042	201	3	2024	CARDINAL
easat-3042	201	4	10.55214/25768484.v8i6.3042	CARDINAL
easat-3042	201	5	2024	CARDINAL
easat-3042	201	6	0.012 0.130	QUANTITY
easat-3042	202	1	62.090	CARDINAL
easat-3042	202	2	0.163	CARDINAL
easat-3042	202	3	4,082	CARDINAL
easat-3042	202	4	1	CARDINAL
easat-3042	202	5	the 10%, 5% and 1%	PERCENT
easat-3042	203	1	2	CARDINAL
easat-3042	203	2	1	CARDINAL
easat-3042	203	3	3	CARDINAL
easat-3042	204	1	5	CARDINAL
easat-3042	204	2	cdp	ORG
easat-3042	204	3	2011	DATE
easat-3042	204	4	2021	CARDINAL
easat-3042	205	1	bentley et al	PERSON
easat-3042	206	1	2013	DATE
easat-3042	207	1	10,000	CARDINAL
easat-3042	207	2	korean	NORP
easat-3042	214	1	first	ORDINAL
easat-3042	214	2	korea	GPE
easat-3042	216	1	2024	CARDINAL
easat-3042	217	1	https://creativecommons.org/licenses/by/4.0/	WORK_OF_ART
easat-3042	218	1	1	CARDINAL
easat-3042	218	2	beyer	ORG
easat-3042	218	3	d. a. cohen	PERSON
easat-3042	218	4	t. z. lys	PERSON
easat-3042	218	5	b. r. walther	PERSON
easat-3042	219	1	50	CARDINAL
easat-3042	219	2	296-343	CARDINAL
easat-3042	219	3	2010	DATE
easat-3042	220	1	2	CARDINAL
easat-3042	220	2	s. armstrong	PERSON
easat-3042	220	3	w. r. guay	PERSON
easat-3042	220	4	j. p. weber	PERSON
easat-3042	220	5	50	CARDINAL
easat-3042	221	1	179-234	CARDINAL
easat-3042	221	2	2010	DATE
easat-3042	222	1	3	CARDINAL
easat-3042	222	2	d.	NORP
easat-3042	222	3	d. f. larker	PERSON
easat-3042	222	4	m. v. rajan	PERSON
easat-3042	222	5	annual	DATE
easat-3042	222	6	72	DATE
easat-3042	222	7	2	DATE
easat-3042	223	1	231-255	CARDINAL
easat-3042	223	2	1997	DATE
easat-3042	224	1	4	CARDINAL
easat-3042	224	2	5	CARDINAL
easat-3042	224	3	1	CARDINAL
easat-3042	224	4	45, 2014	DATE
easat-3042	225	1	5	CARDINAL
easat-3042	225	2	higgins	PERSON
easat-3042	225	3	t. c. omer	PERSON
easat-3042	225	4	j. d. phillips	PERSON
easat-3042	225	5	32	CARDINAL
easat-3042	225	6	2	DATE
easat-3042	225	7	2015	DATE
easat-3042	226	1	6	CARDINAL
easat-3042	226	2	m. matsumura	PERSON
easat-3042	226	3	r. prakash	PERSON
easat-3042	226	4	s. c. vera-munoz	PERSON
easat-3042	226	5	89	CARDINAL
easat-3042	226	6	2	DATE
easat-3042	227	1	695-724	CARDINAL
easat-3042	227	2	2014	DATE
easat-3042	228	1	7	CARDINAL
easat-3042	228	2	e. romar	PERSON
easat-3042	228	3	darfur	GPE
easat-3042	228	4	katrina	EVENT
easat-3042	228	5	85	DATE
easat-3042	228	6	1	DATE
easat-3042	229	1	121–132,	DATE
easat-3042	229	2	2009	DATE
easat-3042	230	1	8	CARDINAL
easat-3042	230	2	k. s. kim	PERSON
easat-3042	230	3	h. s. ryu	PERSON
easat-3042	230	4	korean	NORP
easat-3042	230	5	42	CARDINAL
easat-3042	230	6	1	DATE
easat-3042	231	1	1-62	CARDINAL
easat-3042	231	2	2017	DATE
easat-3042	232	1	9	CARDINAL
easat-3042	232	2	2005	DATE
easat-3042	233	1	4817	DATE
easat-3042	233	2	2576-8484	DATE
easat-3042	233	3	8	CARDINAL
easat-3042	234	1	6	CARDINAL
easat-3042	234	2	4809-4817	DATE
easat-3042	234	3	2024	CARDINAL
easat-3042	234	4	10.55214/25768484.v8i6.3042	CARDINAL
easat-3042	234	5	2024	CARDINAL
easat-3042	235	1	10	CARDINAL
easat-3042	235	2	m. e. barth	PERSON
easat-3042	235	3	m. f. mcnichols	PERSON
easat-3042	235	4	superfund	LAW
easat-3042	235	5	32	CARDINAL
easat-3042	235	6	1994	DATE
easat-3042	236	1	11	CARDINAL
easat-3042	236	2	s. b. park	PERSON
easat-3042	236	3	26	CARDINAL
easat-3042	236	4	4	DATE
easat-3042	237	1	135-166	CARDINAL
easat-3042	237	2	2021	CARDINAL
easat-3042	238	1	12	CARDINAL
easat-3042	238	2	2021	CARDINAL
easat-3042	239	1	usd 10 trillion	MONEY
easat-3042	240	1	august, 31st	DATE
easat-3042	240	2	2024	DATE
easat-3042	240	3	13	CARDINAL
easat-3042	240	4	h. w. yi	PERSON
easat-3042	240	5	korea	GPE
easat-3042	240	6	eurasian	NORP
easat-3042	240	7	9	CARDINAL
easat-3042	240	8	2	DATE
easat-3042	241	1	1-26	CARDINAL
easat-3042	242	1	14	CARDINAL
easat-3042	242	2	k. herbohn	PERSON
easat-3042	242	3	p. clarkson	PERSON
easat-3042	242	4	2016	DATE
easat-3042	243	1	first	ORDINAL
easat-3042	243	2	28	CARDINAL
easat-3042	243	3	15	CARDINAL
easat-3042	243	4	j. galbreath	PERSON
easat-3042	244	1	104	CARDINAL
easat-3042	244	2	3	DATE
easat-3042	245	1	421–432, 2011	DATE
easat-3042	246	1	16	CARDINAL
easat-3042	246	2	j. s. choi	PERSON
easat-3042	246	3	j. h. noh	PERSON
easat-3042	246	4	korean	NORP
easat-3042	246	5	41	CARDINAL
easat-3042	246	6	6	DATE
easat-3042	247	1	105	CARDINAL
easat-3042	247	2	2016	DATE
easat-3042	248	1	17	CARDINAL
easat-3042	248	2	a. bentley	PERSON
easat-3042	248	3	t. c. omer	PERSON
easat-3042	248	4	n. y.	PERSON
easat-3042	248	5	30	CARDINAL
easat-3042	248	6	2	DATE
easat-3042	248	7	78－817, 2013	DATE
easat-3042	248	8	18	CARDINAL
easat-3042	248	9	k. campbell	PERSON
easat-3042	248	10	s. e. sefcik	PERSON
easat-3042	248	11	n. s. soderstrom	PERSON
easat-3042	248	12	superfund	LAW
easat-3042	248	13	17	CARDINAL
easat-3042	249	1	331–366, 1998	DATE
easat-3042	250	1	19	CARDINAL
easat-3042	250	2	k. h. chung	PERSON
easat-3042	250	3	k. h.	PERSON
easat-3042	250	4	s. w. pruitt	PERSON
easat-3042	250	5	23	CARDINAL
easat-3042	250	6	3	DATE
easat-3042	250	7	pp.70-74, 1994	DATE
easat-3042	251	1	20	CARDINAL
easat-3042	251	2	k. s. lee	PERSON
easat-3042	251	3	s. i. joen	PERSON
easat-3042	251	4	6	CARDINAL
easat-3042	251	5	69-98	CARDINAL
easat-3042	251	6	2019	DATE
easat-3042	252	1	21	CARDINAL
easat-3042	252	2	wang	ORG
easat-3042	252	3	s. li	PERSON
easat-3042	252	4	s. gao	PERSON
easat-3042	253	1	australian	NORP
easat-3042	253	2	23	CARDINAL
easat-3042	254	1	505-519	CARDINAL
easat-3042	254	2	2014	DATE
easat-3042	255	1	22	CARDINAL
easat-3042	255	2	h. lang	PERSON
easat-3042	255	3	r. j. lundholm	PERSON
easat-3042	256	1	467-492, 1996	QUANTITY
easat-3042	257	1	23	CARDINAL
easat-3042	257	2	nasa	ORG
easat-3042	258	1	2019	DATE
easat-3042	260	1	august, 31st	DATE
easat-3042	260	2	2024	DATE
easat-3042	260	3	24	CARDINAL
easat-3042	260	4	m. clarkson	PERSON
easat-3042	260	5	y. li	PERSON
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easat-3042	271	1	stanford	ORG
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easat-3042	274	5	journal of accounting economics	ORG
easat-3042	274	6	39	DATE
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easat-3042	278	8	2	DATE
easat-3042	279	1	17-55	CARDINAL
easat-3042	279	2	2013	DATE