id	sid	eid	entity	type
fbem-2001	1	1	2766-824x	QUANTITY
fbem-2001	2	1	5	CARDINAL
fbem-2001	2	2	3	CARDINAL
fbem-2001	2	3	2022	CARDINAL
fbem-2001	2	4	167	CARDINAL
fbem-2001	2	5	ziang zhao1	PERSON
fbem-2001	3	1	1school	CARDINAL
fbem-2001	3	2	anhui university of finance	ORG
fbem-2001	3	3	bengbu	GPE
fbem-2001	3	4	anhui	GPE
fbem-2001	3	5	233030	TIME
fbem-2001	3	6	china	GPE
fbem-2001	3	7	ziang zhao	PERSON
fbem-2001	4	1	hong kong	GPE
fbem-2001	10	1	1	CARDINAL
fbem-2001	10	2	recent years	DATE
fbem-2001	12	1	december 2016	DATE
fbem-2001	12	2	the ministry of finance of china	ORG
fbem-2001	14	1	january 1,2017	DATE
fbem-2001	14	2	2018	DATE
fbem-2001	17	1	1	CARDINAL
fbem-2001	22	1	hong kong	GPE
fbem-2001	28	1	11][21	CARDINAL
fbem-2001	32	1	168 2	CARDINAL
fbem-2001	32	2	5	CARDINAL
fbem-2001	33	1	6	CARDINAL
fbem-2001	33	2	third	ORDINAL
fbem-2001	34	1	25	CARDINAL
fbem-2001	34	2	25	CARDINAL
fbem-2001	40	1	34	CARDINAL
fbem-2001	40	2	33	CARDINAL
fbem-2001	43	1	37][18	CARDINAL
fbem-2001	45	1	sun	PERSON
fbem-2001	45	2	2019)[7	CARDINAL
fbem-2001	46	1	43	CARDINAL
fbem-2001	46	2	8	CARDINAL
fbem-2001	47	1	1504	CARDINAL
fbem-2001	47	2	the ministry of finance	ORG
fbem-2001	48	1	2021	CARDINAL
fbem-2001	48	2	4.9 billion yuan	MONEY
fbem-2001	49	1	34	CARDINAL
fbem-2001	49	2	21	CARDINAL
fbem-2001	49	3	two	CARDINAL
fbem-2001	49	4	one	CARDINAL
fbem-2001	49	5	six	CARDINAL
fbem-2001	50	1	2021	CARDINAL
fbem-2001	50	2	11	CARDINAL
fbem-2001	50	3	up to 10 years	DATE
fbem-2001	57	1	9	CARDINAL
fbem-2001	58	1	10	CARDINAL
fbem-2001	59	1	three	CARDINAL
fbem-2001	59	2	2	CARDINAL
fbem-2001	59	3	3	CARDINAL
fbem-2001	60	1	three	CARDINAL
fbem-2001	61	1	i. e.	PERSON
fbem-2001	61	2	2	CARDINAL
fbem-2001	61	3	i. e.	PERSON
fbem-2001	61	4	3	CARDINAL
fbem-2001	61	5	i. e.	PERSON
fbem-2001	61	6	1	CARDINAL
fbem-2001	65	1	guidelines[35	PERSON
fbem-2001	67	1	35	CARDINAL
fbem-2001	67	2	39	CARDINAL
fbem-2001	69	1	20	CARDINAL
fbem-2001	70	1	42	CARDINAL
fbem-2001	71	1	41	CARDINAL
fbem-2001	72	1	28	CARDINAL
fbem-2001	72	2	169	CARDINAL
fbem-2001	73	1	23].in	CARDINAL
fbem-2001	73	2	second	ORDINAL
fbem-2001	74	1	3	CARDINAL
fbem-2001	74	2	3.1	CARDINAL
fbem-2001	74	3	a+hshare	ORG
fbem-2001	74	4	annual	DATE
fbem-2001	74	5	2017	DATE
fbem-2001	74	6	2018	DATE
fbem-2001	74	7	china	GPE
fbem-2001	77	1	yx li	PERSON
fbem-2001	78	1	13	CARDINAL
fbem-2001	79	1	two	CARDINAL
fbem-2001	79	2	the year	DATE
fbem-2001	79	3	2017	DATE
fbem-2001	79	4	2016	DATE
fbem-2001	80	1	absda	PERSON
fbem-2001	80	2	t+α3posti	ORG
fbem-2001	80	3	numi	GPE
fbem-2001	80	4	1	CARDINAL
fbem-2001	80	5	1	CARDINAL
fbem-2001	80	6	kothari	PERSON
fbem-2001	80	7	2005	DATE
fbem-2001	81	1	14	CARDINAL
fbem-2001	81	2	zhou meihua's	PERSON
fbem-2001	81	3	2018	DATE
fbem-2001	82	1	15	CARDINAL
fbem-2001	83	1	post year	DATE
fbem-2001	83	2	3	CARDINAL
fbem-2001	84	1	3	CARDINAL
fbem-2001	85	1	1	CARDINAL
fbem-2001	85	2	1	CARDINAL
fbem-2001	86	1	roychowdhury	ORG
fbem-2001	86	2	three	CARDINAL
fbem-2001	86	3	year	DATE
fbem-2001	86	4	annual	DATE
fbem-2001	86	5	year	DATE
fbem-2001	86	6	1	CARDINAL
fbem-2001	86	7	2017	DATE
fbem-2001	86	8	0	CARDINAL
fbem-2001	87	1	1	CARDINAL
fbem-2001	87	2	0	CARDINAL
fbem-2001	87	3	annual	DATE
fbem-2001	87	4	emflex	WORK_OF_ART
fbem-2001	87	5	100000000	CARDINAL
fbem-2001	87	6	100000000	CARDINAL
fbem-2001	87	7	0.01	CARDINAL
fbem-2001	87	8	1	CARDINAL
fbem-2001	87	9	0	CARDINAL
fbem-2001	87	10	1	CARDINAL
fbem-2001	88	1	t year	DATE
fbem-2001	88	2	fcfea	DATE
fbem-2001	88	3	2012	DATE
fbem-2001	88	4	3.2	CARDINAL
fbem-2001	89	1	shanghai	GPE
fbem-2001	89	2	shenzhen	GPE
fbem-2001	89	3	2016-2017	CARDINAL
fbem-2001	90	1	1502	CARDINAL
fbem-2001	90	2	3,796	CARDINAL
fbem-2001	90	3	21	CARDINAL
fbem-2001	92	1	1%	PERCENT
fbem-2001	95	1	first	ORDINAL
fbem-2001	95	2	170	CARDINAL
fbem-2001	95	3	the hong kong securities regulatory bureau	ORG
fbem-2001	98	1	heckman	PERSON
fbem-2001	100	1	+ α1	QUANTITY
fbem-2001	101	1	2	CARDINAL
fbem-2001	101	2	192	CARDINAL
fbem-2001	101	3	3,796	CARDINAL
fbem-2001	101	4	two years	DATE
fbem-2001	102	1	2	CARDINAL
fbem-2001	103	1	2	CARDINAL
fbem-2001	104	1	59.740 898.09	CARDINAL
fbem-2001	105	1	789.78	CARDINAL
fbem-2001	105	2	0.0025	CARDINAL
fbem-2001	105	3	0.0118	CARDINAL
fbem-2001	105	4	0.0613	CARDINAL
fbem-2001	105	5	0.0554	CARDINAL
fbem-2001	105	6	0.1776	MONEY
fbem-2001	105	7	5.7274 67.99	CARDINAL
fbem-2001	105	8	39.705 40.143	CARDINAL
fbem-2001	105	9	fcfea	DATE
fbem-2001	105	10	0.0009	CARDINAL
fbem-2001	106	1	0.7529 0.9524 -0.1995	QUANTITY
fbem-2001	108	1	the 1%, 5%	PERCENT
fbem-2001	108	2	10%	PERCENT
fbem-2001	109	1	2	CARDINAL
fbem-2001	110	1	4	CARDINAL
fbem-2001	110	2	4.1	CARDINAL
fbem-2001	111	1	descriptive statistics	ORG
fbem-2001	111	2	3	CARDINAL
fbem-2001	112	1	max da 192	PERSON
fbem-2001	112	2	192	CARDINAL
fbem-2001	112	3	0.002 1.333	CARDINAL
fbem-2001	112	4	192	CARDINAL
fbem-2001	112	5	0.5 0.5	CARDINAL
fbem-2001	112	6	1	CARDINAL
fbem-2001	112	7	cfo	ORG
fbem-2001	112	8	0.210	CARDINAL
fbem-2001	112	9	192	CARDINAL
fbem-2001	112	10	1	CARDINAL
fbem-2001	112	11	6	CARDINAL
fbem-2001	112	12	192	CARDINAL
fbem-2001	112	13	0.037	CARDINAL
fbem-2001	112	14	0.282	CARDINAL
fbem-2001	112	15	192	CARDINAL
fbem-2001	112	16	2.519	MONEY
fbem-2001	112	17	192	CARDINAL
fbem-2001	113	1	0.072	CARDINAL
fbem-2001	113	2	192	CARDINAL
fbem-2001	113	3	big4 192	ORG
fbem-2001	113	4	0 1 fcfea	DATE
fbem-2001	113	5	192	CARDINAL
fbem-2001	113	6	0.149	CARDINAL
fbem-2001	113	7	0.203	CARDINAL
fbem-2001	113	8	3	CARDINAL
fbem-2001	113	9	absda	GPE
fbem-2001	113	10	0.060	GPE
fbem-2001	113	11	0.071	CARDINAL
fbem-2001	113	12	0.540	CARDINAL
fbem-2001	113	13	0.001	CARDINAL
fbem-2001	113	14	china	GPE
fbem-2001	114	1	0.776	CARDINAL
fbem-2001	114	2	nearly 80%	PERCENT
fbem-2001	115	1	0.797	CARDINAL
fbem-2001	115	2	nearly 80%	PERCENT
fbem-2001	116	1	0.005	CARDINAL
fbem-2001	118	1	1.573	CARDINAL
fbem-2001	118	2	2	CARDINAL
fbem-2001	119	1	no more than 3	CARDINAL
fbem-2001	121	1	4	CARDINAL
fbem-2001	121	2	less than 0.6	CARDINAL
fbem-2001	122	1	1.51	CARDINAL
fbem-2001	123	1	171	CARDINAL
fbem-2001	123	2	4	CARDINAL
fbem-2001	123	3	absda kam	PERSON
fbem-2001	123	4	cfo roa	ORG
fbem-2001	123	5	absda 1	FAC
fbem-2001	123	6	0.005 1	CARDINAL
fbem-2001	123	7	1	CARDINAL
fbem-2001	123	8	0.248	CARDINAL
fbem-2001	123	9	1	CARDINAL
fbem-2001	123	10	0.033	CARDINAL
fbem-2001	124	1	1	CARDINAL
fbem-2001	124	2	0.125	CARDINAL
fbem-2001	124	3	0.104	CARDINAL
fbem-2001	125	1	1 soe	QUANTITY
fbem-2001	125	2	0.038	CARDINAL
fbem-2001	125	3	0.162	CARDINAL
fbem-2001	125	4	0.095	CARDINAL
fbem-2001	125	5	0.111	CARDINAL
fbem-2001	125	6	0.075 1 4.2	CARDINAL
fbem-2001	127	1	5	CARDINAL
fbem-2001	127	2	1	CARDINAL
fbem-2001	127	3	3	CARDINAL
fbem-2001	127	4	5%	PERCENT
fbem-2001	129	1	da2	GPE
fbem-2001	130	1	da2	GPE
fbem-2001	131	1	mh zhou	PERSON
fbem-2001	132	1	14	CARDINAL
fbem-2001	132	2	2018	DATE
fbem-2001	132	3	da2	GPE
fbem-2001	132	4	0	DATE
fbem-2001	133	1	two	CARDINAL
fbem-2001	134	1	two	CARDINAL
fbem-2001	134	2	2	CARDINAL
fbem-2001	134	3	3	CARDINAL
fbem-2001	134	4	5	CARDINAL
fbem-2001	134	5	the 10% and 5%	PERCENT
fbem-2001	135	1	two	CARDINAL
fbem-2001	135	2	da2	GPE
fbem-2001	136	1	lr	ORG
fbem-2001	136	2	1%	PERCENT
fbem-2001	138	1	5	CARDINAL
fbem-2001	139	1	1	CARDINAL
fbem-2001	139	2	2	CARDINAL
fbem-2001	139	3	3	CARDINAL
fbem-2001	139	4	da1 da2	GPE
fbem-2001	140	1	-1.75	ORG
fbem-2001	143	1	1.131	CARDINAL
fbem-2001	143	2	10.56	CARDINAL
fbem-2001	143	3	0.447	CARDINAL
fbem-2001	145	1	1.277	CARDINAL
fbem-2001	145	2	0.721 3.226	CARDINAL
fbem-2001	145	3	1.283	CARDINAL
fbem-2001	145	4	1.371	CARDINAL
fbem-2001	145	5	15.26	CARDINAL
fbem-2001	145	6	0.225 0.000 0.034	QUANTITY
fbem-2001	145	7	0.882	CARDINAL
fbem-2001	145	8	0.01	CARDINAL
fbem-2001	145	9	0.0129 -0.285** -0.058***	PERSON
fbem-2001	145	10	0.544	CARDINAL
fbem-2001	147	1	0.127	CARDINAL
fbem-2001	147	2	0.005	CARDINAL
fbem-2001	147	3	4.35	CARDINAL
fbem-2001	149	1	192	CARDINAL
fbem-2001	149	2	3796	CARDINAL
fbem-2001	149	3	0.603 lr	MONEY
fbem-2001	149	4	697.44	CARDINAL
fbem-2001	149	5	2618.48	CARDINAL
fbem-2001	149	6	0.1904 -1.1581	MONEY
fbem-2001	149	7	172	CARDINAL
fbem-2001	150	1	wu peng	PERSON
fbem-2001	150	2	2021	CARDINAL
fbem-2001	151	1	11	CARDINAL
fbem-2001	151	2	mz wang	PERSON
fbem-2001	151	3	2019	DATE
fbem-2001	152	1	16	CARDINAL
fbem-2001	152	2	kam_num	PERSON
fbem-2001	152	3	annual	DATE
fbem-2001	158	1	6	CARDINAL
fbem-2001	158	2	1%	PERCENT
fbem-2001	162	1	13	CARDINAL
fbem-2001	164	1	two	CARDINAL
fbem-2001	164	2	32	CARDINAL
fbem-2001	164	3	17	CARDINAL
fbem-2001	166	1	6	CARDINAL
fbem-2001	167	1	1	CARDINAL
fbem-2001	167	2	2	CARDINAL
fbem-2001	167	3	absda absrem kam_num -0.020*** -0.006	PERSON
fbem-2001	167	4	0.044	CARDINAL
fbem-2001	167	5	0.107	CARDINAL
fbem-2001	167	6	0.746	MONEY
fbem-2001	167	7	cfo	ORG
fbem-2001	167	8	0.04	CARDINAL
fbem-2001	167	9	fcfea	DATE
fbem-2001	167	10	0.085 0.06	CARDINAL
fbem-2001	167	11	1.927	CARDINAL
fbem-2001	167	12	3,796	CARDINAL
fbem-2001	167	13	3,796	CARDINAL
fbem-2001	167	14	2,164 2,164	CARDINAL
fbem-2001	168	1	0.037	CARDINAL
fbem-2001	169	1	5.1	CARDINAL
fbem-2001	170	1	2015-2016	DATE
fbem-2001	172	1	5.2	CARDINAL
fbem-2001	173	1	5.3	CARDINAL
fbem-2001	176	1	173	CARDINAL
fbem-2001	177	1	zhang jing	PERSON
fbem-2001	177	2	lu jun	PERSON
fbem-2001	178	1	1	CARDINAL
fbem-2001	179	1	6	CARDINAL
fbem-2001	179	2	6.conclusions	CARDINAL
fbem-2001	179	3	hong kong	GPE
fbem-2001	179	4	1504	CARDINAL
fbem-2001	183	1	1504	CARDINAL
fbem-2001	187	1	anhui university of finance	ORG
fbem-2001	187	2	acyc2021440	ORG
fbem-2001	188	1	1	CARDINAL
fbem-2001	188	2	jd zhang	PERSON
fbem-2001	188	3	j lu	PERSON
fbem-2001	188	4	lh li	PERSON
fbem-2001	191	1	2019	DATE
fbem-2001	191	2	06	CARDINAL
fbem-2001	191	3	85-91	DATE
fbem-2001	192	1	2	CARDINAL
fbem-2001	192	2	schipper k.	PERSON
fbem-2001	193	1	3	CARDINAL
fbem-2001	193	2	4	CARDINAL
fbem-2001	193	3	91	DATE
fbem-2001	194	1	3	CARDINAL
fbem-2001	194	2	r. w.	PERSON
fbem-2001	194	3	d. f.	PERSON
fbem-2001	194	4	sloan	PERSON
fbem-2001	194	5	r. g	PERSON
fbem-2001	194	6	annual	DATE
fbem-2001	195	1	journal of accounting and economics	ORG
fbem-2001	195	2	1995	DATE
fbem-2001	195	3	19(1	DATE
fbem-2001	195	4	29	CARDINAL
fbem-2001	196	1	4	CARDINAL
fbem-2001	196	2	zr guo	PERSON
fbem-2001	196	3	j huang	PERSON
fbem-2001	199	1	2020	DATE
fbem-2001	199	2	04):80-89	DATE
fbem-2001	200	1	5	CARDINAL
fbem-2001	200	2	tan h.	PERSON
fbem-2001	201	1	3	CARDINAL
fbem-2001	201	2	801-818	CARDINAL
fbem-2001	202	1	6	CARDINAL
fbem-2001	202	2	salterio s e.	PERSON
fbem-2001	203	1	117	CARDINAL
fbem-2001	204	1	7	CARDINAL
fbem-2001	207	1	china management science	ORG
fbem-2001	207	2	2019,27	CARDINAL
fbem-2001	207	3	187	CARDINAL
fbem-2001	208	1	8	CARDINAL
fbem-2001	208	2	yl wei	PERSON
fbem-2001	208	3	jr zhang	PERSON
fbem-2001	208	4	wang	PERSON
fbem-2001	208	5	cheng	PERSON
fbem-2001	209	1	2022	CARDINAL
fbem-2001	211	1	journal of management	ORG
fbem-2001	211	2	05	CARDINAL
fbem-2001	211	3	130-141	CARDINAL
fbem-2001	212	1	9	CARDINAL
fbem-2001	212	2	jones e e	PERSON
fbem-2001	212	3	davis k e.	PERSON
fbem-2001	213	1	219	CARDINAL
fbem-2001	214	1	10	CARDINAL
fbem-2001	214	2	kelley h h.	ORG
fbem-2001	215	1	nebraska	GPE
fbem-2001	216	1	lincoln	ORG
fbem-2001	217	1	11	CARDINAL
fbem-2001	217	2	sy chen	PERSON
fbem-2001	217	3	jy ren	PERSON
fbem-2001	217	4	wc sun .	ORG
fbem-2001	219	1	journal of southeast university	ORG
fbem-2001	219	2	2021,23	CARDINAL
fbem-2001	219	3	04	DATE
fbem-2001	219	4	103	CARDINAL
fbem-2001	220	1	12	CARDINAL
fbem-2001	220	2	matthew ege	PERSON
fbem-2001	220	3	timothy a. seidel	PERSON
fbem-2001	220	4	mikhail sterin	PERSON
fbem-2001	220	5	david a. wood	PERSON
fbem-2001	220	6	management,2022,39(3):1834-1870	ORG
fbem-2001	221	1	13	CARDINAL
fbem-2001	221	2	yx li	PERSON
fbem-2001	221	3	wz sun	PERSON
fbem-2001	223	1	china soft science	ORG
fbem-2001	223	2	2019	DATE
fbem-2001	223	3	03	CARDINAL
fbem-2001	223	4	120	CARDINAL
fbem-2001	224	1	14	CARDINAL
fbem-2001	224	2	kothari	PERSON
fbem-2001	224	3	andrew j. leone	PERSON
fbem-2001	224	4	charles e. wasley	PERSON
fbem-2001	227	1	15	CARDINAL
fbem-2001	227	2	mh zhou meihua	PERSON
fbem-2001	227	3	b lin	PERSON
fbem-2001	227	4	jb luo	PERSON
fbem-2001	227	5	li	PERSON
fbem-2001	228	1	chinese	NORP
fbem-2001	229	1	nankai management review	ORG
fbem-2001	229	2	2018,21	CARDINAL
fbem-2001	229	3	04	DATE
fbem-2001	229	4	93-108	CARDINAL
fbem-2001	230	1	16	CARDINAL
fbem-2001	230	2	mz wang	PERSON
fbem-2001	230	3	li	PERSON
fbem-2001	233	1	2019	DATE
fbem-2001	233	2	01	CARDINAL
fbem-2001	233	3	86	CARDINAL
fbem-2001	234	1	17	CARDINAL
fbem-2001	234	2	bentley	ORG
fbem-2001	234	3	jeremiah w	PERSON
fbem-2001	234	4	lambert tamara a.,wang elaine ying	PERSON
fbem-2001	235	1	23-40	CARDINAL
fbem-2001	236	1	18	CARDINAL
fbem-2001	236	2	yj	PERSON
fbem-2001	236	3	yl yang	PERSON
fbem-2001	238	1	2019	DATE
fbem-2001	238	2	12	CARDINAL
fbem-2001	238	3	65	CARDINAL
fbem-2001	239	1	19	CARDINAL
fbem-2001	239	2	j lisa	PERSON
fbem-2001	242	1	2021,38	CARDINAL
fbem-2001	242	2	01	CARDINAL
fbem-2001	242	3	124	CARDINAL
fbem-2001	243	1	20	CARDINAL
fbem-2001	243	2	jx zhang	PERSON
fbem-2001	243	3	gq ni	PERSON
fbem-2001	243	4	ct zhang	PERSON
fbem-2001	245	1	2019	DATE
fbem-2001	245	2	07	DATE
fbem-2001	245	3	90-96	CARDINAL
fbem-2001	246	1	21	CARDINAL
fbem-2001	246	2	gl tian	PERSON
fbem-2001	246	3	ky chen	PERSON
fbem-2001	246	4	bl qi	PERSON
fbem-2001	247	1	chinese	NORP
fbem-2001	248	1	2021	CARDINAL
fbem-2001	248	2	11	CARDINAL
fbem-2001	248	3	160	CARDINAL
fbem-2001	249	1	22	CARDINAL
fbem-2001	249	2	kelsey brasel	PERSON
fbem-2001	250	1	11):1345-1362	CARDINAL
fbem-2001	251	1	174	CARDINAL
fbem-2001	252	1	23	CARDINAL
fbem-2001	252	2	yj zhao	PERSON
fbem-2001	252	3	yj wan	PERSON
fbem-2001	254	1	2020	DATE
fbem-2001	254	2	06	CARDINAL
fbem-2001	254	3	59-67	DATE
fbem-2001	255	1	24	CARDINAL
fbem-2001	255	2	christopher koch	PERSON
fbem-2001	255	3	steven e. salterio.the	PERSON
fbem-2001	255	4	92	CARDINAL
fbem-2001	255	5	5	CARDINAL
fbem-2001	255	6	117–142	CARDINAL
fbem-2001	256	1	25	CARDINAL
fbem-2001	256	2	tim d. bauer	PERSON
fbem-2001	258	1	2014	DATE
fbem-2001	258	2	90	CARDINAL
fbem-2001	258	3	1	CARDINAL
fbem-2001	258	4	95–114	DATE
fbem-2001	259	1	26	CARDINAL
fbem-2001	259	2	lh chen	PERSON
fbem-2001	259	3	c zhang	PERSON
fbem-2001	259	4	lp zhang	PERSON
fbem-2001	262	1	2019,(03):65-74	CARDINAL
fbem-2001	263	1	27	CARDINAL
fbem-2001	266	1	wuhan	GPE
fbem-2001	266	2	zhongnan university of economics	ORG
fbem-2001	266	3	2019	DATE
fbem-2001	267	1	28	CARDINAL
fbem-2001	267	2	gl tian	PERSON
fbem-2001	267	3	ky chen	PERSON
fbem-2001	267	4	bl qi	PERSON
fbem-2001	268	1	chinese	NORP
fbem-2001	269	1	2021	CARDINAL
fbem-2001	269	2	11	CARDINAL
fbem-2001	269	3	160	CARDINAL
fbem-2001	270	1	29	CARDINAL
fbem-2001	270	2	gq liu	PERSON
fbem-2001	271	1	the ministry of finance	ORG
fbem-2001	273	1	2021,37(05):157	CARDINAL
fbem-2001	274	1	30	CARDINAL
fbem-2001	274	2	sq wang	PERSON
fbem-2001	274	3	xq liu	PERSON
fbem-2001	276	1	2016,(03):160	CARDINAL
fbem-2001	277	1	31	CARDINAL
fbem-2001	277	2	r zhang	PERSON
fbem-2001	277	3	jk feng	PERSON
fbem-2001	279	1	nankai management review	ORG
fbem-2001	279	2	1-22	CARDINAL
fbem-2001	280	1	2022	CARDINAL
fbem-2001	281	1	32	CARDINAL
fbem-2001	281	2	wu	PERSON
fbem-2001	281	3	yp wang	PERSON
fbem-2001	282	1	two	CARDINAL
fbem-2001	284	1	2015,50	DATE
fbem-2001	284	2	06	DATE
fbem-2001	284	3	175	CARDINAL
fbem-2001	285	1	33	CARDINAL
fbem-2001	285	2	mh liu	PERSON
fbem-2001	287	1	2020	DATE
fbem-2001	287	2	01	DATE
fbem-2001	287	3	78-86	DATE
fbem-2001	288	1	34	CARDINAL
fbem-2001	288	2	lh chen	PERSON
fbem-2001	288	3	bx yi	PERSON
fbem-2001	288	4	mh yin , lp zhang	PERSON
fbem-2001	290	1	2021	CARDINAL
fbem-2001	290	2	164	CARDINAL
fbem-2001	291	1	35	CARDINAL
fbem-2001	291	2	j.m.	GPE
fbem-2001	291	3	robertson	GPE
fbem-2001	291	4	j.c.	GPE
fbem-2001	291	5	cockrell	ORG
fbem-2001	291	6	r.c..	PERSON
fbem-2001	291	7	negligence[j	PERSON
fbem-2001	292	1	journal of practice &	ORG
fbem-2001	292	2	2019	DATE
fbem-2001	292	3	38(3	DATE
fbem-2001	292	4	183	CARDINAL
fbem-2001	293	1	36	CARDINAL
fbem-2001	294	1	2021,66:101796	CARDINAL
fbem-2001	295	1	37	CARDINAL
fbem-2001	295	2	jong-hag	ORG
fbem-2001	295	3	charlie sohn	PERSON
fbem-2001	298	1	2018,35(4):2225-2257	CARDINAL
fbem-2001	299	1	38	CARDINAL
fbem-2001	299	2	yj zhao	PERSON
fbem-2001	299	3	yj wan	PERSON
fbem-2001	301	1	2020	DATE
fbem-2001	301	2	06	CARDINAL
fbem-2001	301	3	59-67	DATE
fbem-2001	302	1	39	CARDINAL
fbem-2001	302	2	timothy brown	PERSON
fbem-2001	302	3	tracie m. majors	PERSON
fbem-2001	302	4	mark e. peecher	PERSON
fbem-2001	304	1	40	CARDINAL
fbem-2001	304	2	steven j. kachelmeier	PERSON
fbem-2001	304	3	dan rimkus	PERSON
fbem-2001	304	4	jaime j. schmidt	PERSON
fbem-2001	304	5	kristen valentine	PERSON
fbem-2001	306	1	2019,37(4	CARDINAL
fbem-2001	306	2	2186-2212	DATE
fbem-2001	307	1	41	CARDINAL
fbem-2001	307	2	crown prince	PERSON
fbem-2001	307	3	xb zhao	PERSON
fbem-2001	310	1	2020	DATE
fbem-2001	310	2	87	CARDINAL
fbem-2001	311	1	42	CARDINAL
fbem-2001	311	2	youfu	DATE
fbem-2001	311	3	lin kai	PERSON
fbem-2001	312	1	annual	DATE
fbem-2001	313	1	2020	DATE
fbem-2001	313	2	04	CARDINAL
fbem-2001	313	3	90	CARDINAL
fbem-2001	314	1	43	CARDINAL
fbem-2001	314	2	zhao mei	PERSON
fbem-2001	315	1	chinese	NORP
fbem-2001	317	1	2016,51	DATE
fbem-2001	317	2	07	DATE
fbem-2001	317	3	158	CARDINAL