id	sid	eid	entity	type
fbem-10239	1	1	2766-824x	QUANTITY
fbem-10239	2	1	10	CARDINAL
fbem-10239	2	2	1	CARDINAL
fbem-10239	2	3	2023 174	CARDINAL
fbem-10239	3	1	hanyu qian1	PERSON
fbem-10239	3	2	1	CARDINAL
fbem-10239	3	3	anhui university of finance	ORG
fbem-10239	3	4	233030	DATE
fbem-10239	3	5	china	GPE
fbem-10239	3	6	hanyu qian	PERSON
fbem-10239	3	7	2029622099@qq.com	CARDINAL
fbem-10239	5	1	shanghai	GPE
fbem-10239	5	2	shenzhen	GPE
fbem-10239	5	3	2014	DATE
fbem-10239	5	4	2021	CARDINAL
fbem-10239	7	1	1	CARDINAL
fbem-10239	13	1	two	CARDINAL
fbem-10239	14	1	the shanghai stock exchange	ORG
fbem-10239	14	2	shenzhen stock exchange	ORG
fbem-10239	14	3	2014 to 2020	DATE
fbem-10239	16	1	2	CARDINAL
fbem-10239	16	2	2.1	CARDINAL
fbem-10239	17	1	yang & li	ORG
fbem-10239	17	2	2018[1	CARDINAL
fbem-10239	18	1	two	CARDINAL
fbem-10239	18	2	one	CARDINAL
fbem-10239	19	1	huang & chang	ORG
fbem-10239	19	2	di & wang	ORG
fbem-10239	19	3	2019[3	CARDINAL
fbem-10239	19	4	shi et al.	PERSON
fbem-10239	19	5	2021[4	CARDINAL
fbem-10239	19	6	2021[5	CARDINAL
fbem-10239	19	7	liu & bai	ORG
fbem-10239	19	8	2021[6	CARDINAL
fbem-10239	19	9	deng et al.	PERSON
fbem-10239	20	1	lin et al	PERSON
fbem-10239	21	1	ma	PERSON
fbem-10239	21	2	2021)[9	CARDINAL
fbem-10239	22	1	zhang et al.	PERSON
fbem-10239	22	2	2018[10	CARDINAL
fbem-10239	22	3	fu et al.	PERSON
fbem-10239	22	4	2021[11	CARDINAL
fbem-10239	22	5	175	CARDINAL
fbem-10239	22	6	di & han	ORG
fbem-10239	22	7	2021[12	CARDINAL
fbem-10239	22	8	chen et al.	PERSON
fbem-10239	22	9	2018[13	CARDINAL
fbem-10239	22	10	shen & jing	ORG
fbem-10239	22	11	2020[14	CARDINAL
fbem-10239	22	12	di et al.	PERSON
fbem-10239	22	13	2020[15	CARDINAL
fbem-10239	23	1	2.2	CARDINAL
fbem-10239	26	1	myers	ORG
fbem-10239	26	2	1977[16	CARDINAL
fbem-10239	27	1	shao & hu	PERSON
fbem-10239	27	2	2022)[17	CARDINAL
fbem-10239	27	3	fintech	ORG
fbem-10239	28	1	zhang & li	ORG
fbem-10239	28	2	2021)[18	CARDINAL
fbem-10239	30	1	2020)[19	CARDINAL
fbem-10239	32	1	gu & zhang(2021)[20]	ORG
fbem-10239	33	1	gu & di	ORG
fbem-10239	34	1	2021)[22	CARDINAL
fbem-10239	36	1	& liu	PERSON
fbem-10239	36	2	liao & liu	ORG
fbem-10239	36	3	2022)[24	CARDINAL
fbem-10239	36	4	2021)[25	CARDINAL
fbem-10239	36	5	cfos	ORG
fbem-10239	39	1	3	CARDINAL
fbem-10239	39	2	3.1	CARDINAL
fbem-10239	40	1	sec	ORG
fbem-10239	40	2	2002	DATE
fbem-10239	41	1	china	GPE
fbem-10239	41	2	first	ORDINAL
fbem-10239	41	3	2007	DATE
fbem-10239	41	4	chen et al.	PERSON
fbem-10239	41	5	2018[26	CARDINAL
fbem-10239	41	6	2013	DATE
fbem-10239	41	7	shenzhen	GPE
fbem-10239	41	8	shanghai	GPE
fbem-10239	41	9	2014	DATE
fbem-10239	41	10	2015	DATE
fbem-10239	42	1	3.2	CARDINAL
fbem-10239	47	1	annual	DATE
fbem-10239	47	2	chen et al	PERSON
fbem-10239	47	3	2018[26	CARDINAL
fbem-10239	54	1	first	ORDINAL
fbem-10239	54	2	176	CARDINAL
fbem-10239	54	3	fu et al.	PERSON
fbem-10239	54	4	2021[11	CARDINAL
fbem-10239	57	1	2022[27	CARDINAL
fbem-10239	57	2	di & han	ORG
fbem-10239	57	3	2021[12	CARDINAL
fbem-10239	58	1	second	ORDINAL
fbem-10239	59	1	nie ping	ORG
fbem-10239	59	2	2021[28	PERSON
fbem-10239	59	3	shi et al.	PERSON
fbem-10239	59	4	2021[4	CARDINAL
fbem-10239	60	1	shen & jing	ORG
fbem-10239	60	2	2020[14	CARDINAL
fbem-10239	60	3	hu et al.	PERSON
fbem-10239	60	4	2020[29	CARDINAL
fbem-10239	61	1	third	ORDINAL
fbem-10239	65	1	4	CARDINAL
fbem-10239	65	2	4.1	CARDINAL
fbem-10239	66	1	the year	DATE
fbem-10239	66	2	1	CARDINAL
fbem-10239	66	3	𝐼𝑛𝑒𝑓𝑓𝑖𝑛𝑣	ORG
fbem-10239	66	4	𝑃𝑜𝑠𝑡	PERSON
fbem-10239	66	5	1	CARDINAL
fbem-10239	66	6	the year	DATE
fbem-10239	69	1	the year	DATE
fbem-10239	71	1	4.2	CARDINAL
fbem-10239	73	1	richardson	PERSON
fbem-10239	73	2	2006)[30	CARDINAL
fbem-10239	73	3	2013)[31	CARDINAL
fbem-10239	73	4	gu & di	ORG
fbem-10239	73	5	𝐿𝑒𝑣	ORG
fbem-10239	73	6	𝐶𝑎𝑠ℎ	PERSON
fbem-10239	74	1	2	CARDINAL
fbem-10239	74	2	the year	DATE
fbem-10239	74	3	the current year's	DATE
fbem-10239	74	4	the previous year's	DATE
fbem-10239	74	5	the t year	DATE
fbem-10239	74	6	the end of the year	DATE
fbem-10239	74	7	the end of the previous year	DATE
fbem-10239	74	8	the current year	DATE
fbem-10239	74	9	the t-1 year	DATE
fbem-10239	74	10	tobin	ORG
fbem-10239	74	11	years	DATE
fbem-10239	74	12	the year	DATE
fbem-10239	75	1	2	CARDINAL
fbem-10239	76	1		CARDINAL
fbem-10239	76	2	the year	DATE
fbem-10239	76	3	0	CARDINAL
fbem-10239	76	4	the year	DATE
fbem-10239	80	1	4.2.2	CARDINAL
fbem-10239	80	2	chen yunsen	PERSON
fbem-10239	80	3	years	DATE
fbem-10239	80	4	the year and subsequent years	DATE
fbem-10239	80	5	first	ORDINAL
fbem-10239	80	6	1	CARDINAL
fbem-10239	80	7	0	CARDINAL
fbem-10239	81	1	4.2.3	DATE
fbem-10239	82	1	zhuang & duan	ORG
fbem-10239	82	2	2022)[33	CARDINAL
fbem-10239	82	3	177	CARDINAL
fbem-10239	82	4	three	CARDINAL
fbem-10239	82	5	one	CARDINAL
fbem-10239	82	6	direco	PERSON
fbem-10239	82	7	1	CARDINAL
fbem-10239	82	8	the year	DATE
fbem-10239	83	1	1	CARDINAL
fbem-10239	84	1	1	CARDINAL
fbem-10239	85	1	2	CARDINAL
fbem-10239	86	1	the year	DATE
fbem-10239	86	2	years	DATE
fbem-10239	86	3	1	CARDINAL
fbem-10239	86	4	0	CARDINAL
fbem-10239	86	5	the end of the year age the age	DATE
fbem-10239	86	6	the year	DATE
fbem-10239	86	7	2012	DATE
fbem-10239	86	8	top1	PERSON
fbem-10239	86	9	direco	PERSON
fbem-10239	86	10	two	CARDINAL
fbem-10239	86	11	1	CARDINAL
fbem-10239	86	12	0	CARDINAL
fbem-10239	86	13	4.3	CARDINAL
fbem-10239	87	1	shanghai	GPE
fbem-10239	87	2	shenzhen	GPE
fbem-10239	87	3	2014	DATE
fbem-10239	87	4	2021	CARDINAL
fbem-10239	88	1	st	GPE
fbem-10239	88	2	st*	GPE
fbem-10239	88	3	2615	CARDINAL
fbem-10239	89	1	annual	DATE
fbem-10239	90	1	the shanghai stock exchange	ORG
fbem-10239	90	2	shenzhen stock exchange	ORG
fbem-10239	90	3	2014	DATE
fbem-10239	91	1	15.0	CARDINAL
fbem-10239	92	1	5	CARDINAL
fbem-10239	92	2	5.1	CARDINAL
fbem-10239	93	1	2	CARDINAL
fbem-10239	94	1	0.1995	ORG
fbem-10239	94	2	19.95%	PERCENT
fbem-10239	95	1	2	CARDINAL
fbem-10239	95	2	max	PERSON
fbem-10239	95	3	0.046	CARDINAL
fbem-10239	95	4	0.199	CARDINAL
fbem-10239	95	5	1 0.399	CARDINAL
fbem-10239	95	6	19.713	MONEY
fbem-10239	95	7	1.021	MONEY
fbem-10239	95	8	0.174	CARDINAL
fbem-10239	95	9	2.223	CARDINAL
fbem-10239	95	10	1.638	CARDINAL
fbem-10239	95	11	4.078	MONEY
fbem-10239	95	12	direco	PERSON
fbem-10239	95	13	0.415	CARDINAL
fbem-10239	95	14	5.2	MONEY
fbem-10239	96	1	3	CARDINAL
fbem-10239	97	1	0.0118	CARDINAL
fbem-10239	97	2	1%	PERCENT
fbem-10239	99	1	178	CARDINAL
fbem-10239	99	2	3	CARDINAL
fbem-10239	99	3	1	CARDINAL
fbem-10239	99	4	2	CARDINAL
fbem-10239	99	5	0.0112	CARDINAL
fbem-10239	100	1	0.0118	CARDINAL
fbem-10239	100	2	year/firm year	DATE
fbem-10239	100	3	2615 2615	CARDINAL
fbem-10239	100	4	0.074	CARDINAL
fbem-10239	102	1	3	CARDINAL
fbem-10239	102	2	𝐼𝑛𝑒𝑓𝑓𝑖𝑛𝑣	NORP
fbem-10239	102	3	∑ 𝑃𝑜𝑠𝑡	PERSON
fbem-10239	102	4	𝛾𝐶𝑜𝑛𝑡𝑟𝑜𝑙	ORG
fbem-10239	102	5	3	CARDINAL
fbem-10239	102	6	5	CARDINAL
fbem-10239	102	7	2 years	DATE
fbem-10239	102	8	first	ORDINAL
fbem-10239	102	9	1 year	DATE
fbem-10239	102	10	current year	DATE
fbem-10239	102	11	next year	DATE
fbem-10239	102	12	2 years	DATE
fbem-10239	102	13	1 in n years	DATE
fbem-10239	102	14	first	ORDINAL
fbem-10239	102	15	0	CARDINAL
fbem-10239	103	1	1	CARDINAL
fbem-10239	104	1	years	DATE
fbem-10239	105	1	1	CARDINAL
fbem-10239	105	2	1	CARDINAL
fbem-10239	105	3	the 2 years	DATE
fbem-10239	105	4	the first 1 year	DATE
fbem-10239	105	5	the year	DATE
fbem-10239	105	6	the year	DATE
fbem-10239	107	1	6	CARDINAL
fbem-10239	108	1	20142021	CARDINAL
fbem-10239	108	2	shanghai	GPE
fbem-10239	108	3	shenzhen	GPE
fbem-10239	117	1	anhui university of finance	ORG
fbem-10239	117	2	acyc2021244	PERSON
fbem-10239	119	1	1	CARDINAL
fbem-10239	119	2	li j. market	PERSON
fbem-10239	120	1	journal of beijing technology and business university	ORG
fbem-10239	120	2	2018,33(02):84	CARDINAL
fbem-10239	121	1	2	CARDINAL
fbem-10239	121	2	chang l.	PERSON
fbem-10239	122	1	2021,37(04):150-153	CARDINAL
fbem-10239	123	1	3	CARDINAL
fbem-10239	123	2	wang m.	PERSON
fbem-10239	124	1	journal of shanxi university of finance and economics	ORG
fbem-10239	124	2	2019,41(04):92	CARDINAL
fbem-10239	125	1	4	CARDINAL
fbem-10239	125	2	shi x	PERSON
fbem-10239	125	3	chen w	PERSON
fbem-10239	125	4	liu f. stock exchange	ORG
fbem-10239	125	5	robustness[j	PERSON
fbem-10239	126	1	2021	CARDINAL
fbem-10239	126	2	43(12	CARDINAL
fbem-10239	126	3	170	CARDINAL
fbem-10239	127	1	5	CARDINAL
fbem-10239	129	1	2021,43(08):177-192	CARDINAL
fbem-10239	130	1	-4	PERSON
fbem-10239	131	1	.0	DATE
fbem-10239	134	1	2	CARDINAL
fbem-10239	135	1	-1	ORG
fbem-10239	135	2	2	CARDINAL
fbem-10239	135	3	t-2 t-1	ORG
fbem-10239	135	4	99	CARDINAL
fbem-10239	136	1	6	CARDINAL
fbem-10239	136	2	bai w.	PERSON
fbem-10239	138	1	2021(05):102-109	CARDINAL
fbem-10239	139	1	7	CARDINAL
fbem-10239	139	2	deng y	PERSON
fbem-10239	140	1	2021	CARDINAL
fbem-10239	140	2	123	CARDINAL
fbem-10239	141	1	8	CARDINAL
fbem-10239	141	2	liu j. financial	PERSON
fbem-10239	142	1	2021	CARDINAL
fbem-10239	142	2	09	CARDINAL
fbem-10239	143	1	9	CARDINAL
fbem-10239	143	2	annual	DATE
fbem-10239	144	1	nanjing audit university	ORG
fbem-10239	144	2	2021,18(02):69	CARDINAL
fbem-10239	145	1	10	CARDINAL
fbem-10239	145	2	zhang j	PERSON
fbem-10239	145	3	tang x	PERSON
fbem-10239	145	4	li g.	PERSON
fbem-10239	145	5	annual	DATE
fbem-10239	146	1	journal of management science	ORG
fbem-10239	146	2	2018,21(10):112	CARDINAL
fbem-10239	147	1	11	CARDINAL
fbem-10239	147	2	cui y	PERSON
fbem-10239	147	3	zhao l.	PERSON
fbem-10239	148	1	2020(08):12-21	CARDINAL
fbem-10239	149	1	12	CARDINAL
fbem-10239	149	2	zhai s	PERSON
fbem-10239	150	1	2021(05):47	CARDINAL
fbem-10239	151	1	13	CARDINAL
fbem-10239	151	2	chen s	PERSON
fbem-10239	151	3	zhang r	PERSON
fbem-10239	151	4	chen s.	PERSON
fbem-10239	151	5	annual	DATE
fbem-10239	151	6	shanghai	GPE
fbem-10239	151	7	shenzhen	GPE
fbem-10239	152	1	2018	DATE
fbem-10239	152	2	35	CARDINAL
fbem-10239	152	3	04	DATE
fbem-10239	152	4	158	CARDINAL
fbem-10239	153	1	14	CARDINAL
fbem-10239	154	1	jing r. annual	PERSON
fbem-10239	155	1	nanjing audit university	ORG
fbem-10239	155	2	2020,17(02):1	CARDINAL
fbem-10239	156	1	15	CARDINAL
fbem-10239	156	2	wang m	PERSON
fbem-10239	156	3	mao w. financial	PERSON
fbem-10239	157	1	2020,25(10):46	CARDINAL
fbem-10239	158	1	16	CARDINAL
fbem-10239	159	1	journal of financial economics	ORG
fbem-10239	159	2	1977,5(2):147	CARDINAL
fbem-10239	160	1	17	CARDINAL
fbem-10239	160	2	shao x	PERSON
fbem-10239	160	3	hu ming	PERSON
fbem-10239	160	4	fintech	ORG
fbem-10239	161	1	china	GPE
fbem-10239	162	1	2022(03):38	CARDINAL
fbem-10239	163	1	18	CARDINAL
fbem-10239	163	2	zhang j	PERSON
fbem-10239	163	3	li b.	PERSON
fbem-10239	164	1	2021,43(05):159	CARDINAL
fbem-10239	165	1	19	CARDINAL
fbem-10239	165	2	huang j	PERSON
fbem-10239	165	3	liao f.	PERSON
fbem-10239	166	1	journal of jiangxi university of finance and economics	ORG
fbem-10239	166	2	2020(04):40	CARDINAL
fbem-10239	167	1	20	CARDINAL
fbem-10239	167	2	zhang y. internal control quality	ORG
fbem-10239	168	1	2021,42(11):57	CARDINAL
fbem-10239	169	1	21	CARDINAL
fbem-10239	169	2	zhai l.	PERSON
fbem-10239	170	1	2021(01):33-43	DATE
fbem-10239	171	1	22	CARDINAL
fbem-10239	171	2	yao w	PERSON
fbem-10239	172	1	xinjiang university	ORG
fbem-10239	172	2	2021,49(02):10-18	DATE
fbem-10239	173	1	23	CARDINAL
fbem-10239	173	2	liu z. overconfidence	PERSON
fbem-10239	174	1	harbin university of commerce	ORG
fbem-10239	174	2	2022(02):85	CARDINAL
fbem-10239	175	1	24	CARDINAL
fbem-10239	175	2	liao j	PERSON
fbem-10239	175	3	liu x.	PERSON
fbem-10239	176	1	2022,36(02):61-72	CARDINAL
fbem-10239	177	1	25	CARDINAL
fbem-10239	177	2	li n.	PERSON
fbem-10239	178	1	journal of shanghai university of international business and economics	ORG
fbem-10239	178	2	2023,30(03):106-124	CARDINAL
fbem-10239	179	1	26	CARDINAL
fbem-10239	179	2	chen y	PERSON
fbem-10239	179	3	deng y	PERSON
fbem-10239	179	4	li z.	PERSON
fbem-10239	180	1	journal of financial research	ORG
fbem-10239	180	2	2018(04):155	CARDINAL
fbem-10239	181	1	27	CARDINAL
fbem-10239	182	1	2022,42(03):67	CARDINAL
fbem-10239	183	1	28	CARDINAL
fbem-10239	183	2	pan z	PRODUCT
fbem-10239	183	3	xiao h.	PERSON
fbem-10239	183	4	annual	DATE
fbem-10239	183	5	shanghai	GPE
fbem-10239	183	6	shenzhen	GPE
fbem-10239	184	1	2020,398(12):153170	CARDINAL
fbem-10239	185	1	29	CARDINAL
fbem-10239	185	2	zhou n	PERSON
fbem-10239	185	3	annual	DATE
fbem-10239	185	4	shanghai	GPE
fbem-10239	185	5	shenzhen	GPE
fbem-10239	186	1	2020(03):54-65	DATE
fbem-10239	187	1	30	CARDINAL
fbem-10239	187	2	richardson s.	PERSON
fbem-10239	188	1	2006,11(2):159-189	CARDINAL
fbem-10239	189	1	31	CARDINAL
fbem-10239	189	2	liu x	PERSON
fbem-10239	189	3	k.	PERSON
fbem-10239	191	1	2013(06):47	CARDINAL
fbem-10239	192	1	32	CARDINAL
fbem-10239	192	2	chen y	PERSON
fbem-10239	192	3	deng y	PERSON
fbem-10239	192	4	li z.	PERSON
fbem-10239	193	1	2019,35(03):169-185	CARDINAL
fbem-10239	194	1	33	CARDINAL
fbem-10239	194	2	zhuang x	PERSON
fbem-10239	194	3	duan j. social responsibility	PERSON
fbem-10239	195	1	2022	CARDINAL
fbem-10239	195	2	44	DATE
fbem-10239	195	3	36-50	CARDINAL