id	sid	eid	entity	type
fbem-14873	1	1	2766-824x	QUANTITY
fbem-14873	2	1	12	CARDINAL
fbem-14873	2	2	2	CARDINAL
fbem-14873	2	3	2023 162	CARDINAL
fbem-14873	2	4	zhongnan university of economics	ORG
fbem-14873	2	5	wuhan 430001	ORG
fbem-14873	2	6	china	GPE
fbem-14873	6	1	recent years	DATE
fbem-14873	6	2	china	GPE
fbem-14873	9	1	china	GPE
fbem-14873	11	1	1	CARDINAL
fbem-14873	11	2	1.1	CARDINAL
fbem-14873	12	1	jensen	PERSON
fbem-14873	12	2	1976	DATE
fbem-14873	14	1	two	CARDINAL
fbem-14873	16	1	2	CARDINAL
fbem-14873	17	1	2.1	CARDINAL
fbem-14873	20	1	2.2	CARDINAL
fbem-14873	23	1	23	CARDINAL
fbem-14873	24	1	163	CARDINAL
fbem-14873	25	1	2.3	CARDINAL
fbem-14873	30	1	2.4	CARDINAL
fbem-14873	33	1	daily	DATE
fbem-14873	33	2	24	CARDINAL
fbem-14873	33	3	3	CARDINAL
fbem-14873	37	1	three	CARDINAL
fbem-14873	39	1	3	CARDINAL
fbem-14873	39	2	25	CARDINAL
fbem-14873	41	1	first	ORDINAL
fbem-14873	46	1	two years	DATE
fbem-14873	46	2	two years	DATE
fbem-14873	53	1	4	CARDINAL
fbem-14873	55	1	2008	DATE
fbem-14873	55	2	2015	DATE
fbem-14873	55	3	shen xiaoyan	PERSON
fbem-14873	55	4	wang yuetang 2015	PERSON
fbem-14873	55	5	zhang yan	PERSON
fbem-14873	56	1	marianna et al.	ORG
fbem-14873	56	2	2006	DATE
fbem-14873	56	3	zhai shengbao	ORG
fbem-14873	56	4	chen ziwei 2016	PERSON
fbem-14873	56	5	jiang yingbing	PERSON
fbem-14873	56	6	yu yaping 2017	ORG
fbem-14873	56	7	li xiaorong	PERSON
fbem-14873	56	8	zhang ruijun 2014	PERSON
fbem-14873	56	9	su kun 2015	PERSON
fbem-14873	56	10	shue and townsend 2017	ORG
fbem-14873	56	11	zhang haiping 2011	PERSON
fbem-14873	56	12	meng xueying	PERSON
fbem-14873	56	13	song xiliang	PERSON
fbem-14873	56	14	2018	DATE
fbem-14873	57	1	164	CARDINAL
fbem-14873	57	2	2006	DATE
fbem-14873	57	3	benmelech	GPE
fbem-14873	57	4	2010	DATE
fbem-14873	57	5	xie deren et al	PERSON
fbem-14873	57	6	2019	DATE
fbem-14873	57	7	shen hongbo et al	PERSON
fbem-14873	57	8	2019	DATE
fbem-14873	58	1	chen hong	PERSON
fbem-14873	58	2	guo dan	PERSON
fbem-14873	58	3	2017	DATE
fbem-14873	60	1	1985	DATE
fbem-14873	60	2	1999	DATE
fbem-14873	61	1	griffith	ORG
fbem-14873	61	2	1999	DATE
fbem-14873	61	3	zhang yan	PERSON
fbem-14873	61	4	2015	DATE
fbem-14873	62	1	chinese	NORP
fbem-14873	64	1	5	CARDINAL
fbem-14873	64	2	chinese	NORP
fbem-14873	64	3	5.1	CARDINAL
fbem-14873	67	1	china	GPE
fbem-14873	74	1	2009	DATE
fbem-14873	75	1	5.2	CARDINAL
fbem-14873	75	2	jensen	PERSON
fbem-14873	75	3	1976	DATE
fbem-14873	80	1	china	GPE
fbem-14873	81	1	chinese	NORP
fbem-14873	82	1	chinese	NORP
fbem-14873	86	1	china	GPE
fbem-14873	87	1	5.3	CARDINAL
fbem-14873	90	1	165	CARDINAL
fbem-14873	91	1	u.s.	GPE
fbem-14873	92	1	wang bin	PERSON
fbem-14873	92	2	li min	PERSON
fbem-14873	92	3	2021	DATE
fbem-14873	93	1	china	GPE
fbem-14873	94	1	wang	PERSON
fbem-14873	94	2	bin	PERSON
fbem-14873	94	3	li	PERSON
fbem-14873	94	4	2021	DATE
fbem-14873	96	1	5.4	CARDINAL
fbem-14873	96	2	xiao shufang et al.	PERSON
fbem-14873	96	3	2016	DATE
fbem-14873	96	4	chen wenzhe et al	PERSON
fbem-14873	96	5	2021	CARDINAL
fbem-14873	97	1	2004	DATE
fbem-14873	97	2	kadan	PERSON
fbem-14873	97	3	2008	DATE
fbem-14873	97	4	jiang yingbing	PERSON
fbem-14873	97	5	yu yaping	PERSON
fbem-14873	97	6	2017	DATE
fbem-14873	97	7	jiang yingbing	PERSON
fbem-14873	97	8	shi yiran	PERSON
fbem-14873	97	9	2018	DATE
fbem-14873	97	10	xu juanjuan	PERSON
fbem-14873	97	11	chen zhiyang	PERSON
fbem-14873	97	12	2019	DATE
fbem-14873	97	13	chen wenzhe	PERSON
fbem-14873	98	1	2021	CARDINAL
fbem-14873	99	1	chinese	NORP
fbem-14873	100	1	china	GPE
fbem-14873	101	1	first	ORDINAL
fbem-14873	102	1	chen et al.	PERSON
fbem-14873	102	2	2021	CARDINAL
fbem-14873	103	1	xiao shufang et al.	PERSON
fbem-14873	103	2	2016	DATE
fbem-14873	104	1	chinese	NORP
fbem-14873	106	1	secondly	ORDINAL
fbem-14873	107	1	china	GPE
fbem-14873	107	2	china	GPE
fbem-14873	108	1	china	GPE
fbem-14873	108	2	china	GPE
fbem-14873	109	1	5.5	CARDINAL
fbem-14873	110	1	china	GPE
fbem-14873	111	1	china	GPE
fbem-14873	112	1	6	CARDINAL
fbem-14873	112	2	chinese	NORP
fbem-14873	114	1	china	GPE
fbem-14873	114	2	china	GPE
fbem-14873	115	1	1	CARDINAL
fbem-14873	115	2	chen wenqiang	PERSON
fbem-14873	118	1	2018	DATE
fbem-14873	118	2	175	CARDINAL
fbem-14873	119	1	2	CARDINAL
fbem-14873	119	2	huang qunhui	PERSON
fbem-14873	119	3	yu jing	PERSON
fbem-14873	119	4	wang xin	PERSON
fbem-14873	119	5	shao jingting.	PERSON
fbem-14873	120	1	china	GPE
fbem-14873	122	1	china	GPE
fbem-14873	122	2	2014	DATE
fbem-14873	122	3	7	CARDINAL
fbem-14873	122	4	5	CARDINAL
fbem-14873	123	1	3	CARDINAL
fbem-14873	123	2	huang xijian	PERSON
fbem-14873	125	1	2020	DATE
fbem-14873	125	2	217	CARDINAL
fbem-14873	126	1	4	CARDINAL
fbem-14873	126	2	jiang yingbing	PERSON
fbem-14873	126	3	yu yaping	PERSON
fbem-14873	130	1	2017	DATE
fbem-14873	130	2	39(3	DATE
fbem-14873	130	3	109	CARDINAL
fbem-14873	131	1	5	CARDINAL
fbem-14873	131	2	li danmeng	PERSON
fbem-14873	131	3	wan hualin	PERSON
fbem-14873	134	1	2017	DATE
fbem-14873	134	2	39(10	CARDINAL
fbem-14873	134	3	156	CARDINAL
fbem-14873	135	1	6	CARDINAL
fbem-14873	135	2	yan mingzhu	PERSON
fbem-14873	135	3	zheng huilian	PERSON
fbem-14873	135	4	xu jingjing	PERSON
fbem-14873	138	1	2011	DATE
fbem-14873	138	2	1	CARDINAL
fbem-14873	138	3	68	CARDINAL
fbem-14873	139	1	7	CARDINAL
fbem-14873	139	2	zhang haiping	PERSON
fbem-14873	142	1	2011	DATE
fbem-14873	142	2	11	CARDINAL
fbem-14873	142	3	118	CARDINAL
fbem-14873	142	4	166	CARDINAL
fbem-14873	143	1	8	CARDINAL
fbem-14873	143	2	yan mingzhu	PERSON
fbem-14873	143	3	zheng huilian	PERSON
fbem-14873	143	4	xu jingjing	PERSON
fbem-14873	146	1	2009	DATE
fbem-14873	146	2	9	CARDINAL
fbem-14873	146	3	133	CARDINAL
fbem-14873	147	1	9	CARDINAL
fbem-14873	147	2	meng xueying	PERSON
fbem-14873	147	3	song xiliang	PERSON
fbem-14873	150	1	2018	DATE
fbem-14873	150	2	3	CARDINAL
fbem-14873	150	3	95	CARDINAL
fbem-14873	151	1	10	CARDINAL
fbem-14873	151	2	tang qingquan	PERSON
fbem-14873	151	3	xia yun	PERSON
fbem-14873	151	4	xu xin.	PERSON
fbem-14873	152	1	china	GPE
fbem-14873	153	1	china accounting review	ORG
fbem-14873	153	2	2011	DATE
fbem-14873	153	3	1	CARDINAL
fbem-14873	153	4	21	CARDINAL
fbem-14873	154	1	11	CARDINAL
fbem-14873	154	2	xie deren	PERSON
fbem-14873	154	3	cui chenyu	PERSON
fbem-14873	157	1	nankai management review	ORG
fbem-14873	157	2	2018	DATE
fbem-14873	157	3	21	CARDINAL
fbem-14873	157	4	1	CARDINAL
fbem-14873	157	5	159	CARDINAL
fbem-14873	158	1	12	CARDINAL
fbem-14873	158	2	zhang yan	PERSON
fbem-14873	158	3	xiaoxia	PERSON
fbem-14873	160	1	china management science	ORG
fbem-14873	160	2	2015	DATE
fbem-14873	160	3	23(s1	DATE
fbem-14873	160	4	405	CARDINAL
fbem-14873	161	1	13	CARDINAL
fbem-14873	161	2	benmelech	GPE
fbem-14873	161	3	e.	GPE
fbem-14873	162	1	quarterly	DATE
fbem-14873	162	2	2010,125(4):1769-1820	DATE
fbem-14873	163	1	14	CARDINAL
fbem-14873	163	2	d.	NORP
fbem-14873	164	1	journal of financial economics	ORG
fbem-14873	164	2	2006	DATE
fbem-14873	164	3	80:511-529	DATE
fbem-14873	165	1	15	CARDINAL
fbem-14873	165	2	d.	NORP
fbem-14873	165	3	d.	NORP
fbem-14873	167	1	2014	DATE
fbem-14873	167	2	17(3):8-17	DATE
fbem-14873	168	1	16	CARDINAL
fbem-14873	168	2	l.	GPE
fbem-14873	168	3	e.	GPE
fbem-14873	168	4	saadi	PERSON
fbem-14873	170	1	1):61-77	DATE
fbem-14873	171	1	17	CARDINAL
fbem-14873	171	2	d.	NORP
fbem-14873	171	3	s.	PERSON
fbem-14873	173	1	2017	DATE
fbem-14873	173	2	28	CARDINAL
fbem-14873	174	1	18	CARDINAL
fbem-14873	174	2	i.	PERSON
fbem-14873	174	3	maug	GPE
fbem-14873	176	1	62(1):303-343	CARDINAL
fbem-14873	177	1	19	CARDINAL
fbem-14873	177	2	b.j.	GPE
fbem-14873	177	3	murphy	PERSON
fbem-14873	177	4	k.j.	GPE
fbem-14873	179	1	journal of economics perspective	ORG
fbem-14873	179	2	2003(17	CARDINAL
fbem-14873	179	3	49-70	CARDINAL
fbem-14873	180	1	20	CARDINAL
fbem-14873	181	1	1995	DATE
fbem-14873	181	2	38:163	CARDINAL
fbem-14873	182	1	21	CARDINAL
fbem-14873	182	2	schaefer	PERSON
fbem-14873	182	3	s.	PERSON
fbem-14873	185	1	22	CARDINAL
fbem-14873	185	2	townsend	GPE
fbem-14873	185	3	r.r.	GPE
fbem-14873	186	1	2017	DATE
fbem-14873	186	2	72(6):2551-2588	CARDINAL
fbem-14873	187	1	23	CARDINAL
fbem-14873	191	1	2022	CARDINAL
fbem-14873	192	1	24	CARDINAL
fbem-14873	194	1	chinese	NORP
fbem-14873	194	2	2019(15):39-40	CARDINAL
fbem-14873	195	1	25	CARDINAL
fbem-14873	195	2	xin yue	PERSON
fbem-14873	198	1	2019	CARDINAL
fbem-14873	198	2	18	CARDINAL
fbem-14873	198	3	177	CARDINAL