id	sid	eid	entity	type
fbem-10889	1	1	2766-824x	QUANTITY
fbem-10889	2	1	10	CARDINAL
fbem-10889	2	2	2	CARDINAL
fbem-10889	2	3	2023 109	CARDINAL
fbem-10889	2	4	shenzhen stock exchange	ORG
fbem-10889	2	5	li northwest university of political science	ORG
fbem-10889	2	6	china	GPE
fbem-10889	2	7	recent years	DATE
fbem-10889	2	8	kant	PERSON
fbem-10889	5	1	354	CARDINAL
fbem-10889	5	2	2017	CARDINAL
fbem-10889	5	3	2018	DATE
fbem-10889	5	4	shenzhen stock exchange	ORG
fbem-10889	5	5	2015	CARDINAL
fbem-10889	5	6	2017	CARDINAL
fbem-10889	5	7	2018	DATE
fbem-10889	6	1	this year	DATE
fbem-10889	6	2	this year	DATE
fbem-10889	6	3	the previous year	DATE
fbem-10889	6	4	this year	DATE
fbem-10889	6	5	the previous year	DATE
fbem-10889	6	6	this year	DATE
fbem-10889	9	1	1.	CARDINAL
fbem-10889	9	2	recent years	DATE
fbem-10889	9	3	enron	ORG
fbem-10889	10	1	2].china	CARDINAL
fbem-10889	12	1	5].therefore	CARDINAL
fbem-10889	13	1	the american institute of certified public accountants	ORG
fbem-10889	14	1	development[6].in	PERSON
fbem-10889	15	1	7].however	MONEY
fbem-10889	16	1	first	ORDINAL
fbem-10889	16	2	the united states	GPE
fbem-10889	16	3	1934	DATE
fbem-10889	16	4	2004	DATE
fbem-10889	17	1	9	CARDINAL
fbem-10889	18	1	1997	DATE
fbem-10889	18	2	the ministry of finance	ORG
fbem-10889	19	1	2008	DATE
fbem-10889	19	2	the ministry of finance	ORG
fbem-10889	19	3	the china securities regulatory commission	ORG
fbem-10889	19	4	the bank of china regulatory commission	ORG
fbem-10889	19	5	the china insurance regulatory commission	ORG
fbem-10889	19	6	110	CARDINAL
fbem-10889	19	7	2010	DATE
fbem-10889	19	8	china	GPE
fbem-10889	19	9	18	CARDINAL
fbem-10889	19	10	china	GPE
fbem-10889	19	11	10	CARDINAL
fbem-10889	21	1	2	CARDINAL
fbem-10889	23	1	11].since	CARDINAL
fbem-10889	23	2	660	CARDINAL
fbem-10889	23	3	14	CARDINAL
fbem-10889	23	4	desai	PERSON
fbem-10889	24	1	15	CARDINAL
fbem-10889	24	2	frankel	PERSON
fbem-10889	24	3	johnson	PERSON
fbem-10889	24	4	nelson	PERSON
fbem-10889	24	5	chan	ORG
fbem-10889	24	6	k.k	PERSON
fbem-10889	25	1	16	CARDINAL
fbem-10889	26	1	17	CARDINAL
fbem-10889	26	2	6,227	CARDINAL
fbem-10889	26	3	shanghai	GPE
fbem-10889	26	4	shenzhen	GPE
fbem-10889	28	1	china	GPE
fbem-10889	28	2	zhiyu chen	PERSON
fbem-10889	29	1	18	CARDINAL
fbem-10889	29	2	china	GPE
fbem-10889	30	1	wangfeng zhang et al.	PERSON
fbem-10889	30	2	yanxia zhang	PERSON
fbem-10889	30	3	ziwei liu	PERSON
fbem-10889	30	4	zhijie xia	PERSON
fbem-10889	31	1	19-21	CARDINAL
fbem-10889	32	1	american	NORP
fbem-10889	32	2	tj[22	PERSON
fbem-10889	33	1	23	CARDINAL
fbem-10889	33	2	two	CARDINAL
fbem-10889	34	1	24	CARDINAL
fbem-10889	34	2	shanghai	GPE
fbem-10889	34	3	shenzhen	GPE
fbem-10889	34	4	two	CARDINAL
fbem-10889	35	1	two.most	NORP
fbem-10889	35	2	annual	DATE
fbem-10889	36	1	3	CARDINAL
fbem-10889	40	1	first	ORDINAL
fbem-10889	40	2	this year	DATE
fbem-10889	40	3	this year	DATE
fbem-10889	42	1	the previous year	DATE
fbem-10889	43	1	second	ORDINAL
fbem-10889	43	2	the last year	DATE
fbem-10889	43	3	this year	DATE
fbem-10889	44	1	111 4	DATE
fbem-10889	44	2	4.1	CARDINAL
fbem-10889	45	1	shenzhen stock exchange	ORG
fbem-10889	45	2	2015-2017	DATE
fbem-10889	46	1	the data year	DATE
fbem-10889	46	2	20172018	DATE
fbem-10889	47	1	2018	DATE
fbem-10889	47	2	this year	DATE
fbem-10889	47	3	2017	CARDINAL
fbem-10889	47	4	last year	DATE
fbem-10889	48	1	1	CARDINAL
fbem-10889	48	2	annual	DATE
fbem-10889	48	3	2	CARDINAL
fbem-10889	48	4	annual	DATE
fbem-10889	48	5	3	CARDINAL
fbem-10889	49	1	354	CARDINAL
fbem-10889	49	2	95	CARDINAL
fbem-10889	49	3	2015,85	CARDINAL
fbem-10889	49	4	2016	DATE
fbem-10889	49	5	174	CARDINAL
fbem-10889	49	6	2017	DATE
fbem-10889	50	1	4.2	CARDINAL
fbem-10889	51	1	1	CARDINAL
fbem-10889	51	2	four	CARDINAL
fbem-10889	51	3	1	CARDINAL
fbem-10889	51	4	1	CARDINAL
fbem-10889	51	5	0	CARDINAL
fbem-10889	51	6	cae	ORG
fbem-10889	51	7	1	CARDINAL
fbem-10889	51	8	0	CARDINAL
fbem-10889	51	9	1	CARDINAL
fbem-10889	52	1	eastern	ORG
fbem-10889	52	2	five	CARDINAL
fbem-10889	52	3	shandong	GPE
fbem-10889	52	4	jiangsu	GPE
fbem-10889	52	5	zhejiang	GPE
fbem-10889	52	6	fujian	GPE
fbem-10889	52	7	guangdong	GPE
fbem-10889	52	8	four	CARDINAL
fbem-10889	52	9	beijing	GPE
fbem-10889	52	10	tianjin	GPE
fbem-10889	52	11	shanghai	GPE
fbem-10889	52	12	chongqing	GPE
fbem-10889	53	1	1	CARDINAL
fbem-10889	53	2	0	CARDINAL
fbem-10889	54	1	1	CARDINAL
fbem-10889	54	2	0	CARDINAL
fbem-10889	54	3	1	CARDINAL
fbem-10889	54	4	verification;otherwise	PERSON
fbem-10889	54	5	0	CARDINAL
fbem-10889	54	6	1	CARDINAL
fbem-10889	54	7	2	CARDINAL
fbem-10889	54	8	3	CARDINAL
fbem-10889	54	9	bs+β6st+β7lev+β8roe+β9cae+β10cap+β11dis+β12	PERSON
fbem-10889	54	10	1	CARDINAL
fbem-10889	54	11	1	CARDINAL
fbem-10889	54	12	2018	DATE
fbem-10889	54	13	2punish+β13ica+ε	CARDINAL
fbem-10889	54	14	2	CARDINAL
fbem-10889	54	15	2	CARDINAL
fbem-10889	54	16	the previous year	DATE
fbem-10889	55	1	2	CARDINAL
fbem-10889	55	2	two	CARDINAL
fbem-10889	55	3	the previous year	DATE
fbem-10889	55	4	2	CARDINAL
fbem-10889	56	1	3	CARDINAL
fbem-10889	56	2	3	CARDINAL
fbem-10889	56	3	the previous year	DATE
fbem-10889	57	1	5	CARDINAL
fbem-10889	57	2	5.1	CARDINAL
fbem-10889	58	1	2	CARDINAL
fbem-10889	58	2	shenzhen	GPE
fbem-10889	58	3	0.0946	MONEY
fbem-10889	58	4	shenzhen	GPE
fbem-10889	59	1	112	CARDINAL
fbem-10889	59	2	2	CARDINAL
fbem-10889	59	3	13.4085	CARDINAL
fbem-10889	59	4	13.3630	CARDINAL
fbem-10889	59	5	0.0946 0.0000 0.2929	MONEY
fbem-10889	59	6	0.0000 708	QUANTITY
fbem-10889	60	1	0.0071 0.0000 0.0838	MONEY
fbem-10889	60	2	21.0217	CARDINAL
fbem-10889	60	3	0.6913	MONEY
fbem-10889	60	4	19.6885 708	CARDINAL
fbem-10889	60	5	2.4963 2.2361	MONEY
fbem-10889	60	6	0.0000 708	QUANTITY
fbem-10889	60	7	0.1593 0.7899 0.0000 708	MONEY
fbem-10889	60	8	0.0831	CARDINAL
fbem-10889	60	9	0.0000 708	QUANTITY
fbem-10889	60	10	0.9223 1.0000	MONEY
fbem-10889	60	11	0.0000 708	CARDINAL
fbem-10889	60	12	0.7768 1.0000	MONEY
fbem-10889	60	13	0.0000 708	CARDINAL
fbem-10889	60	14	0.0000 708 ica	QUANTITY
fbem-10889	60	15	3	CARDINAL
fbem-10889	60	16	3	CARDINAL
fbem-10889	60	17	1.enterprises	CARDINAL
fbem-10889	60	18	four	CARDINAL
fbem-10889	61	1	3	CARDINAL
fbem-10889	61	2	0.3972 15.1102	MONEY
fbem-10889	61	3	12.6115	CARDINAL
fbem-10889	61	4	0.0031	CARDINAL
fbem-10889	61	5	0.0000 big4	PRODUCT
fbem-10889	61	6	0.0000	MONEY
fbem-10889	61	7	19.9082	CARDINAL
fbem-10889	61	8	0.8744 24.1903	MONEY
fbem-10889	61	9	19.6885	CARDINAL
fbem-10889	61	10	2.4796	CARDINAL
fbem-10889	61	11	0.0000	CARDINAL
fbem-10889	61	12	0.0000	MONEY
fbem-10889	61	13	0.0736	MONEY
fbem-10889	61	14	0.1109	ORG
fbem-10889	61	15	0.0016	CARDINAL
fbem-10889	62	1	0.7707 0.4207	MONEY
fbem-10889	63	1	0.4883	CARDINAL
fbem-10889	63	2	0.0000	CARDINAL
fbem-10889	63	3	0.0000 ica 13.4019	PERSON
fbem-10889	63	4	0.3972 15.1102	MONEY
fbem-10889	63	5	12.6115	CARDINAL
fbem-10889	64	1	641	CARDINAL
fbem-10889	65	1	4	CARDINAL
fbem-10889	66	1	three	CARDINAL
fbem-10889	67	1	4	CARDINAL
fbem-10889	67	2	pearson correlation test	ORG
fbem-10889	67	3	lev roe cae	PERSON
fbem-10889	67	4	ica lnfee 1	PERSON
fbem-10889	67	5	0.064 1	QUANTITY
fbem-10889	67	6	0.108	CARDINAL
fbem-10889	67	7	1	CARDINAL
fbem-10889	67	8	0.173	CARDINAL
fbem-10889	68	1	0.129	CARDINAL
fbem-10889	68	2	1	CARDINAL
fbem-10889	68	3	0.642	CARDINAL
fbem-10889	68	4	0.062 0.052 0.066 1	MONEY
fbem-10889	68	5	0.007	CARDINAL
fbem-10889	68	6	1	CARDINAL
fbem-10889	68	7	0.067	CARDINAL
fbem-10889	68	8	0.183	CARDINAL
fbem-10889	68	9	0.502	CARDINAL
fbem-10889	68	10	0.347	CARDINAL
fbem-10889	68	11	1	CARDINAL
fbem-10889	68	12	0.214	CARDINAL
fbem-10889	68	13	0.100 0.047	CARDINAL
fbem-10889	68	14	1 cae 0.170	QUANTITY
fbem-10889	68	15	0.445	CARDINAL
fbem-10889	69	1	0.077	CARDINAL
fbem-10889	69	2	0.115	CARDINAL
fbem-10889	69	3	0.094 0.023	CARDINAL
fbem-10889	70	1	0.151	CARDINAL
fbem-10889	70	2	0.016 1	CARDINAL
fbem-10889	70	3	0.045 0.092	MONEY
fbem-10889	70	4	0.043 0.041	CARDINAL
fbem-10889	70	5	0.048 0.112	QUANTITY
fbem-10889	70	6	1 ica	QUANTITY
fbem-10889	70	7	0.019 0.041	CARDINAL
fbem-10889	70	8	0.049	CARDINAL
fbem-10889	70	9	0.051	CARDINAL
fbem-10889	70	10	0.017	CARDINAL
fbem-10889	70	11	1	CARDINAL
fbem-10889	70	12	ps	ORG
fbem-10889	71	1	0.05	CARDINAL
fbem-10889	71	2	0.01	CARDINAL
fbem-10889	71	3	two	CARDINAL
fbem-10889	71	4	113 5.3	CARDINAL
fbem-10889	72	1	5.3.1	CARDINAL
fbem-10889	72	2	1	CARDINAL
fbem-10889	72	3	5	CARDINAL
fbem-10889	72	4	1	CARDINAL
fbem-10889	72	5	1	CARDINAL
fbem-10889	72	6	0.5193	CARDINAL
fbem-10889	72	7	0.0000	CARDINAL
fbem-10889	72	8	1	CARDINAL
fbem-10889	73	1	5	CARDINAL
fbem-10889	73	2	1	CARDINAL
fbem-10889	74	1	ic -0.0083	PERSON
fbem-10889	75	1	0.8760 big4	QUANTITY
fbem-10889	75	2	0.0000	MONEY
fbem-10889	76	1	0.0289 cae	MONEY
fbem-10889	77	1	0.3135	CARDINAL
fbem-10889	77	2	7.7133	CARDINAL
fbem-10889	77	3	0.0000	CARDINAL
fbem-10889	77	4	0.5356	ORG
fbem-10889	77	5	0.5193	CARDINAL
fbem-10889	77	6	32.7736	CARDINAL
fbem-10889	77	7	0.0000	CARDINAL
fbem-10889	77	8	1	CARDINAL
fbem-10889	77	9	1	CARDINAL
fbem-10889	78	1	5.3.2	CARDINAL
fbem-10889	78	2	2	CARDINAL
fbem-10889	78	3	2	CARDINAL
fbem-10889	78	4	2018	DATE
fbem-10889	78	5	2018	DATE
fbem-10889	78	6	2	CARDINAL
fbem-10889	78	7	3	CARDINAL
fbem-10889	79	1	6	CARDINAL
fbem-10889	79	2	7.table 6	CARDINAL
fbem-10889	79	3	2	CARDINAL
fbem-10889	79	4	2	CARDINAL
fbem-10889	79	5	0.5228	CARDINAL
fbem-10889	79	6	0.0000	CARDINAL
fbem-10889	79	7	2	CARDINAL
fbem-10889	81	1	6	CARDINAL
fbem-10889	81	2	2	CARDINAL
fbem-10889	82	1	ic	PERSON
fbem-10889	82	2	0.1101	PRODUCT
fbem-10889	82	3	0.2563 9.3557	ORG
fbem-10889	82	4	0.0000	MONEY
fbem-10889	82	5	0.0822 5.8929 0.0000	MONEY
fbem-10889	84	1	0.0361 1.2147 0.2253	MONEY
fbem-10889	84	2	7.7014	CARDINAL
fbem-10889	84	3	0.0000	CARDINAL
fbem-10889	84	4	0.5390	GPE
fbem-10889	84	5	0.5228	CARDINAL
fbem-10889	84	6	33.2298	CARDINAL
fbem-10889	84	7	0.0000	CARDINAL
fbem-10889	84	8	2	CARDINAL
fbem-10889	84	9	the previous year	DATE
fbem-10889	84	10	2	CARDINAL
fbem-10889	84	11	2	CARDINAL
fbem-10889	84	12	2	CARDINAL
fbem-10889	84	13	3	CARDINAL
fbem-10889	85	1	2	CARDINAL
fbem-10889	85	2	3	CARDINAL
fbem-10889	85	3	3	CARDINAL
fbem-10889	85	4	114	CARDINAL
fbem-10889	85	5	7	CARDINAL
fbem-10889	85	6	3	CARDINAL
fbem-10889	85	7	0.0000	CARDINAL
fbem-10889	85	8	3	CARDINAL
fbem-10889	85	9	2	CARDINAL
fbem-10889	87	1	0816subs	CARDINAL
fbem-10889	87	2	7	CARDINAL
fbem-10889	87	3	3	CARDINAL
fbem-10889	88	1	0.2575 1.9641	MONEY
fbem-10889	88	2	0.2607 9.6458 0.0000	MONEY
fbem-10889	88	3	0.0240	CARDINAL
fbem-10889	90	1	0.7315	CARDINAL
fbem-10889	90	2	7.5698	CARDINAL
fbem-10889	90	3	0.0000	CARDINAL
fbem-10889	90	4	0.5397	CARDINAL
fbem-10889	90	5	0.5235	CARDINAL
fbem-10889	90	6	33.3130	CARDINAL
fbem-10889	90	7	0.0000	CARDINAL
fbem-10889	90	8	3	CARDINAL
fbem-10889	90	9	0.1.model 3	CARDINAL
fbem-10889	90	10	2	CARDINAL
fbem-10889	90	11	this year	DATE
fbem-10889	90	12	the last year	DATE
fbem-10889	90	13	the last year	DATE
fbem-10889	90	14	this year	DATE
fbem-10889	91	1	6	CARDINAL
fbem-10889	91	2	first	ORDINAL
fbem-10889	91	3	the last year	DATE
fbem-10889	91	4	this year	DATE
fbem-10889	91	5	the last year	DATE
fbem-10889	92	1	second	ORDINAL
fbem-10889	92	2	four	CARDINAL
fbem-10889	93	1	third	ORDINAL
fbem-10889	93	2	1	CARDINAL
fbem-10889	93	3	this year	DATE
fbem-10889	93	4	2	CARDINAL
fbem-10889	93	5	the previous year	DATE
fbem-10889	93	6	this year	DATE
fbem-10889	97	1	1	CARDINAL
fbem-10889	99	1	chinese	NORP
fbem-10889	100	1	2	CARDINAL
fbem-10889	100	2	yingzhan han	PERSON
fbem-10889	101	1	2018	DATE
fbem-10889	101	2	288	CARDINAL
fbem-10889	102	1	3	CARDINAL
fbem-10889	102	2	jiang	PERSON
fbem-10889	103	1	university of science and technology liaoning	ORG
fbem-10889	103	2	2015	CARDINAL
fbem-10889	104	1	4	CARDINAL
fbem-10889	104	2	hu liu	PERSON
fbem-10889	105	1	2013	CARDINAL
fbem-10889	106	1	5	CARDINAL
fbem-10889	106	2	ling qiao	PERSON
fbem-10889	106	3	yanping shen	PERSON
fbem-10889	110	1	6	CARDINAL
fbem-10889	110	2	feng xuan	PERSON
fbem-10889	111	1	chinese	NORP
fbem-10889	112	1	chinese	NORP
fbem-10889	112	2	no.2:129-130	DATE
fbem-10889	113	1	7	CARDINAL
fbem-10889	113	2	yincheng liu	PERSON
fbem-10889	114	1	chinese	NORP
fbem-10889	115	1	panzhihua	PERSON
fbem-10889	115	2	no.1:58-64	CARDINAL
fbem-10889	115	3	115	CARDINAL
fbem-10889	116	1	8	CARDINAL
fbem-10889	116	2	hongwei zheng	PERSON
fbem-10889	118	1	china	GPE
fbem-10889	119	1	9	CARDINAL
fbem-10889	119	2	guanghong xiao	PERSON
fbem-10889	119	3	2014	DATE
fbem-10889	120	1	10	CARDINAL
fbem-10889	121	1	2014	DATE
fbem-10889	121	2	no.4:901-933	PERSON
fbem-10889	122	1	11	CARDINAL
fbem-10889	122	2	shuai gao	PERSON
fbem-10889	123	1	xi'an polytechnic university 2017	ORG
fbem-10889	124	1	12	CARDINAL
fbem-10889	124	2	raghunandan k	PERSON
fbem-10889	126	1	section 404	LAW
fbem-10889	127	1	journal of practice &	ORG
fbem-10889	127	2	2006	DATE
fbem-10889	127	3	25	CARDINAL
fbem-10889	128	1	13	CARDINAL
fbem-10889	128	2	wilkins	ORG
fbem-10889	130	1	2008	DATE
fbem-10889	130	2	25	CARDINAL
fbem-10889	130	3	242	CARDINAL
fbem-10889	131	1	14	CARDINAL
fbem-10889	131	2	raghunandan k	PERSON
fbem-10889	134	1	2011	DATE
fbem-10889	134	2	25	CARDINAL
fbem-10889	135	1	15	CARDINAL
fbem-10889	135	2	renu desai	PERSON
fbem-10889	135	3	vikram desai	PERSON
fbem-10889	135	4	vishal munsif	PERSON
fbem-10889	136	1	indian	NORP
fbem-10889	137	1	2012	DATE
fbem-10889	138	1	16	CARDINAL
fbem-10889	138	2	k k	PERSON
fbem-10889	139	1	404	CARDINAL
fbem-10889	140	1	2019:1	CARDINAL
fbem-10889	141	1	17	CARDINAL
fbem-10889	141	2	yuedong li	PERSON
fbem-10889	141	3	dong zhang&weiwei	PERSON
fbem-10889	145	1	2014	DATE
fbem-10889	146	1	18	CARDINAL
fbem-10889	146	2	zhiyu chen	PERSON
fbem-10889	148	1	no.6:56-58	DATE
fbem-10889	149	1	19	CARDINAL
fbem-10889	149	2	wangfeng zhang	PERSON
fbem-10889	149	3	zhaoguo zhang	PERSON
fbem-10889	149	4	qingxiang yang	PERSON
fbem-10889	149	5	chinese	NORP
fbem-10889	150	1	2011	DATE
fbem-10889	151	1	20	CARDINAL
fbem-10889	151	2	yixia zhang	PERSON
fbem-10889	152	1	chinese	NORP
fbem-10889	152	2	the united states	GPE
fbem-10889	153	1	2011	DATE
fbem-10889	153	2	no.12:70-77	LAW
fbem-10889	154	1	21	CARDINAL
fbem-10889	154	2	ziwei liu	PERSON
fbem-10889	154	3	zhijie xia	PERSON
fbem-10889	157	1	china	GPE
fbem-10889	158	1	22	CARDINAL
fbem-10889	159	1	no.3:39-61	EVENT
fbem-10889	160	1	23	CARDINAL
fbem-10889	160	2	jr w l	PERSON
fbem-10889	161	1	journal of accounting research	ORG
fbem-10889	161	2	2001	DATE
fbem-10889	161	3	39	CARDINAL
fbem-10889	161	4	513-534	CARDINAL
fbem-10889	162	1	24	CARDINAL
fbem-10889	162	2	heping yao	PERSON
fbem-10889	162	3	yue huang	PERSON
fbem-10889	162	4	yujun dong	PERSON
fbem-10889	162	5	yongjun lin	PERSON
fbem-10889	164	1	monthly	DATE
fbem-10889	164	2	no.36:84-87	DATE