id	sid	eid	entity	type
fbem-12580	1	1	2766-824x	QUANTITY
fbem-12580	2	1	11	CARDINAL
fbem-12580	2	2	2	CARDINAL
fbem-12580	2	3	2023 163	CARDINAL
fbem-12580	3	1	zheng wei*	PERSON
fbem-12580	3	2	china university of political science	ORG
fbem-12580	3	3	shanghai	GPE
fbem-12580	3	4	china	GPE
fbem-12580	5	1	first	ORDINAL
fbem-12580	7	1	2017 to 2020	DATE
fbem-12580	11	1	1	CARDINAL
fbem-12580	13	1	inefficient capital allocation	ORG
fbem-12580	21	1	china	GPE
fbem-12580	26	1	the coso committee	ORG
fbem-12580	26	2	chinese	NORP
fbem-12580	26	3	2008	DATE
fbem-12580	26	4	2010	DATE
fbem-12580	35	1	164 2	CARDINAL
fbem-12580	35	2	2.1	CARDINAL
fbem-12580	39	1	2019	DATE
fbem-12580	43	1	two	CARDINAL
fbem-12580	50	1	two	CARDINAL
fbem-12580	52	1	almeida	PERSON
fbem-12580	52	2	wolfenzon	GPE
fbem-12580	52	3	2005	DATE
fbem-12580	53	1	aggarwal	ORG
fbem-12580	53	2	samwick	GPE
fbem-12580	53	3	2006	DATE
fbem-12580	54	1	2005	DATE
fbem-12580	56	1	china	GPE
fbem-12580	56	2	two	CARDINAL
fbem-12580	58	1	huang lei et al	PERSON
fbem-12580	58	2	2011	DATE
fbem-12580	58	3	china	GPE
fbem-12580	59	1	linear	ORG
fbem-12580	60	1	chen gongrong	PERSON
fbem-12580	60	2	xu wei	PERSON
fbem-12580	60	3	2011	DATE
fbem-12580	60	4	shanghai	GPE
fbem-12580	60	5	shenzhen	GPE
fbem-12580	60	6	between 2005 and	DATE
fbem-12580	60	7	2007	DATE
fbem-12580	62	1	2.2	CARDINAL
fbem-12580	65	1	1992	DATE
fbem-12580	65	2	the united states	GPE
fbem-12580	67	1	five	CARDINAL
fbem-12580	68	1	165	CARDINAL
fbem-12580	74	1	doyle et al	PERSON
fbem-12580	75	1	2007	DATE
fbem-12580	77	1	2008	DATE
fbem-12580	77	2	subsequent years	DATE
fbem-12580	78	1	david de angelis	PERSON
fbem-12580	78	2	2016	DATE
fbem-12580	78	3	u.s.	GPE
fbem-12580	78	4	2001 to 2006	DATE
fbem-12580	80	1	the united states	GPE
fbem-12580	81	1	3	CARDINAL
fbem-12580	81	2	3.1	CARDINAL
fbem-12580	82	1	china	GPE
fbem-12580	87	1	china	GPE
fbem-12580	96	1	3.2	CARDINAL
fbem-12580	104	1	166	CARDINAL
fbem-12580	104	2	4.1	CARDINAL
fbem-12580	105	1	shanghai	GPE
fbem-12580	105	2	shenzhen	GPE
fbem-12580	105	3	2017 to 2020	DATE
fbem-12580	107	1	15	CARDINAL
fbem-12580	108	1	1%	PERCENT
fbem-12580	109	1	1	CARDINAL
fbem-12580	110	1	2	CARDINAL
fbem-12580	111	1	3	CARDINAL
fbem-12580	112	1	1,298	CARDINAL
fbem-12580	112	2	5,192	CARDINAL
fbem-12580	113	1	4.2	CARDINAL
fbem-12580	115	1	richardson	GPE
fbem-12580	115	2	2006	DATE
fbem-12580	115	3	2013	DATE
fbem-12580	116	1	0 1	DATE
fbem-12580	125	1	ret	ORG
fbem-12580	125	2	age inv year ind         	DATE
fbem-12580	125	3		PERSON
fbem-12580	125	4	1	CARDINAL
fbem-12580	125	5	year	DATE
fbem-12580	125	6	the end of year	DATE
fbem-12580	126	1	year	DATE
fbem-12580	126	2	the current year's	DATE
fbem-12580	126	3	the previous year's	DATE
fbem-12580	126	4	the previous year's	DATE
fbem-12580	126	5	year	DATE
fbem-12580	126	6	year	DATE
fbem-12580	126	7	year	DATE
fbem-12580	126	8	years	DATE
fbem-12580	126	9	the end of year	DATE
fbem-12580	127	1	4.2.2	CARDINAL
fbem-12580	129	1	4.2.3	CARDINAL
fbem-12580	130	1	two	CARDINAL
fbem-12580	131	1	first	ORDINAL
fbem-12580	131	2	three	CARDINAL
fbem-12580	131	3	five	CARDINAL
fbem-12580	131	4	ten	CARDINAL
fbem-12580	132	1	second	ORDINAL
fbem-12580	132	2	hhi	ORG
fbem-12580	135	1	hhi	ORG
fbem-12580	136	1	4.2.4	CARDINAL
fbem-12580	137	1	1	CARDINAL
fbem-12580	138	1	1	CARDINAL
fbem-12580	139	1	roe	ORG
fbem-12580	139	2	year year	DATE
fbem-12580	139	3	167	CARDINAL
fbem-12580	139	4	4.3	MONEY
fbem-12580	140	1	2	CARDINAL
fbem-12580	140	2	6,5,4,3,2,10t	CARDINAL
fbem-12580	140	3		ORG
fbem-12580	140	4	2	CARDINAL
fbem-12580	140	5	3	CARDINAL
fbem-12580	140	6	6,5,4,3,2,10t	CARDINAL
fbem-12580	140	7	8,7	CARDINAL
fbem-12580	140	8		NORP
fbem-12580	140	9	3	CARDINAL
fbem-12580	141	1	5.1	CARDINAL
fbem-12580	142	1	2	CARDINAL
fbem-12580	143	1	0.0314	GPE
fbem-12580	144	1	0.289	CARDINAL
fbem-12580	144	2	0.0001	CARDINAL
fbem-12580	145	1	6.440	CARDINAL
fbem-12580	146	1	china	GPE
fbem-12580	147	1	0.325	CARDINAL
fbem-12580	147	2	0.891	CARDINAL
fbem-12580	149	1	423.0	CARDINAL
fbem-12580	150	1	6.523	CARDINAL
fbem-12580	151	1	0.495	CARDINAL
fbem-12580	151	2	0.0131	CARDINAL
fbem-12580	151	3	0.990	CARDINAL
fbem-12580	152	1	tobin	ORG
fbem-12580	152	2	0.0375	CARDINAL
fbem-12580	152	3	28.93	CARDINAL
fbem-12580	152	4	tobin	ORG
fbem-12580	153	1	roe	PRODUCT
fbem-12580	153	2	0.0622	DATE
fbem-12580	153	3	2.379	CARDINAL
fbem-12580	154	1	2	CARDINAL
fbem-12580	154	2	max	PERSON
fbem-12580	154	3	5,192	CARDINAL
fbem-12580	154	4	5,192	CARDINAL
fbem-12580	154	5	5,192	CARDINAL
fbem-12580	154	6	28.64	CARDINAL
fbem-12580	154	7	5,192	CARDINAL
fbem-12580	154	8	0.495 6.523 -11.68 423.0	QUANTITY
fbem-12580	154	9	0.990	CARDINAL
fbem-12580	154	10	5,192	CARDINAL
fbem-12580	154	11	1.465	CARDINAL
fbem-12580	154	12	5,192	CARDINAL
fbem-12580	154	13	0.165	CARDINAL
fbem-12580	154	14	2.379	CARDINAL
fbem-12580	154	15	5,192	CARDINAL
fbem-12580	154	16	5.2	MONEY
fbem-12580	155	1	3	CARDINAL
fbem-12580	156	1	0.038	CARDINAL
fbem-12580	156	2	1%	PERCENT
fbem-12580	157	1	-0.01	CARDINAL
fbem-12580	159	1	5%	PERCENT
fbem-12580	161	1	5%	PERCENT
fbem-12580	162	1	168	CARDINAL
fbem-12580	162	2	3	CARDINAL
fbem-12580	162	3	1	CARDINAL
fbem-12580	162	4	0.038	CARDINAL
fbem-12580	162	5	1	CARDINAL
fbem-12580	163	1	0.168	CARDINAL
fbem-12580	163	2	1	CARDINAL
fbem-12580	163	3	0.252	CARDINAL
fbem-12580	163	4	0.241	CARDINAL
fbem-12580	163	5	0.033	CARDINAL
fbem-12580	163	6	0.030	CARDINAL
fbem-12580	164	1	0.0170	CARDINAL
fbem-12580	164	2	0.038	CARDINAL
fbem-12580	164	3	0.147	CARDINAL
fbem-12580	164	4	0.339	CARDINAL
fbem-12580	164	5	0.152	CARDINAL
fbem-12580	164	6	0.0160 1	CARDINAL
fbem-12580	164	7	0.071	CARDINAL
fbem-12580	165	1	0.0110	CARDINAL
fbem-12580	165	2	0.046	CARDINAL
fbem-12580	166	1	1	CARDINAL
fbem-12580	166	2	0.075	CARDINAL
fbem-12580	166	3	0.040	CARDINAL
fbem-12580	167	1	0.0210	CARDINAL
fbem-12580	167	2	0.165	CARDINAL
fbem-12580	168	1	1 5.3	CARDINAL
fbem-12580	169	1	5.3.1	CARDINAL
fbem-12580	169	2	2	CARDINAL
fbem-12580	169	3	4.looking	CARDINAL
fbem-12580	169	4	0.0121	CARDINAL
fbem-12580	169	5	1%	PERCENT
fbem-12580	172	1	1%	PERCENT
fbem-12580	173	1	1%	PERCENT
fbem-12580	174	1	tobin	ORG
fbem-12580	174	2	1%	PERCENT
fbem-12580	175	1	4	CARDINAL
fbem-12580	175	2	2	CARDINAL
fbem-12580	175	3	0.0121	CARDINAL
fbem-12580	175	4	3.35	CARDINAL
fbem-12580	175	5	0.16	CARDINAL
fbem-12580	175	6	0.0002	CARDINAL
fbem-12580	175	7	2.61	CARDINAL
fbem-12580	175	8	1.38	CARDINAL
fbem-12580	175	9	0.0037	CARDINAL
fbem-12580	175	10	1.12	CARDINAL
fbem-12580	175	11	0.0018	CARDINAL
fbem-12580	175	12	4.88) year	DATE
fbem-12580	176	1	4.60	CARDINAL
fbem-12580	176	2	5,192	CARDINAL
fbem-12580	176	3	0.024	CARDINAL
fbem-12580	177	1	3	CARDINAL
fbem-12580	177	2	0.0015	CARDINAL
fbem-12580	177	3	5%	PERCENT
fbem-12580	178	1	1%	PERCENT
fbem-12580	181	1	2	CARDINAL
fbem-12580	185	1	5	CARDINAL
fbem-12580	185	2	3	CARDINAL
fbem-12580	185	3	0.0015	CARDINAL
fbem-12580	185	4	2.28	CARDINAL
fbem-12580	186	1	0.0003	CARDINAL
fbem-12580	186	2	2.98	CARDINAL
fbem-12580	186	3	0.0003	CARDINAL
fbem-12580	186	4	4.09) year -0.0003*	DATE
fbem-12580	187	1	0.0000	CARDINAL
fbem-12580	187	2	1.24	CARDINAL
fbem-12580	187	3	0.0201	CARDINAL
fbem-12580	187	4	2.37	CARDINAL
fbem-12580	187	5	5,192	CARDINAL
fbem-12580	187	6	0.968 6	CARDINAL
fbem-12580	188	1	6	CARDINAL
fbem-12580	190	1	0.0117	ORG
fbem-12580	190	2	1%	PERCENT
fbem-12580	195	1	6	CARDINAL
fbem-12580	196	1	0.0117	CARDINAL
fbem-12580	196	2	0.0002	CARDINAL
fbem-12580	196	3	0.49	CARDINAL
fbem-12580	196	4	0.0002	CARDINAL
fbem-12580	196	5	2.59	CARDINAL
fbem-12580	196	6	0.0059	CARDINAL
fbem-12580	196	7	1.80	CARDINAL
fbem-12580	196	8	1.29	CARDINAL
fbem-12580	196	9	0.0016	CARDINAL
fbem-12580	196	10	4.48	CARDINAL
fbem-12580	196	11	0.0150	CARDINAL
fbem-12580	196	12	3.66) year	DATE
fbem-12580	196	13	0.2241	CARDINAL
fbem-12580	196	14	4.78	CARDINAL
fbem-12580	196	15	5,192	CARDINAL
fbem-12580	196	16	0.027 7	PERCENT
fbem-12580	196	17	china	GPE
fbem-12580	196	18	2017 to 2020	DATE
fbem-12580	196	19	1	CARDINAL
fbem-12580	196	20	china	GPE
fbem-12580	196	21	one	CARDINAL
fbem-12580	199	1	170 2	CARDINAL
fbem-12580	205	1	3	CARDINAL
fbem-12580	208	1	4	CARDINAL
fbem-12580	212	1	1	CARDINAL
fbem-12580	212	2	samwick	GPE
fbem-12580	213	1	2006	DATE
fbem-12580	213	2	489	CARDINAL
fbem-12580	214	1	2	CARDINAL
fbem-12580	215	1	journal of financial economics	ORG
fbem-12580	215	2	2005	DATE
fbem-12580	215	3	133	CARDINAL
fbem-12580	216	1	3	CARDINAL
fbem-12580	216	2	kinney jr w	PERSON
fbem-12580	218	1	2008	DATE
fbem-12580	218	2	217250	DATE
fbem-12580	219	1	4	CARDINAL
fbem-12580	219	2	de angelis	PERSON
fbem-12580	220	1	2016	DATE
fbem-12580	221	1	5	CARDINAL
fbem-12580	221	2	doyle j t	PERSON
fbem-12580	221	3	ge w	ORG
fbem-12580	221	4	mcvay s. accruals quality	ORG
fbem-12580	222	1	2007	DATE
fbem-12580	222	2	82(5	DATE
fbem-12580	222	3	1141-1170	DATE
fbem-12580	223	1	6	CARDINAL
fbem-12580	223	2	jensen	PERSON
fbem-12580	223	3	w h.	PERSON
fbem-12580	224	1	governance[m	PERSON
fbem-12580	225	1	gower	PERSON
fbem-12580	225	2	2019	DATE
fbem-12580	225	3	77	CARDINAL
fbem-12580	226	1	7	CARDINAL
fbem-12580	227	1	ssrn 666167, 2005	DATE
fbem-12580	228	1	8	CARDINAL
fbem-12580	228	2	xu wei	PERSON
fbem-12580	230	1	2011(01	CARDINAL
fbem-12580	230	2	99	CARDINAL
fbem-12580	231	1	9	CARDINAL
fbem-12580	231	2	mou shaobo	PERSON
fbem-12580	231	3	ye yong	PERSON
fbem-12580	233	1	2011(06	CARDINAL
fbem-12580	233	2	138140	DATE