id	sid	eid	entity	type
fbem-20433	1	1	2766-824x	QUANTITY
fbem-20433	2	1	14	DATE
fbem-20433	2	2	3	CARDINAL
fbem-20433	2	3	2024 44	DATE
fbem-20433	2	4	chongqing jiaotong university	ORG
fbem-20433	2	5	chongqing	GPE
fbem-20433	2	6	nanan 400074	DATE
fbem-20433	2	7	china	GPE
fbem-20433	3	1	csr	ORG
fbem-20433	4	1	csr	ORG
fbem-20433	4	2	csr	ORG
fbem-20433	5	1	csr	ORG
fbem-20433	5	2	csr	ORG
fbem-20433	8	1	1.	CARDINAL
fbem-20433	9	1	china	GPE
fbem-20433	13	1	chinese	NORP
fbem-20433	13	2	csr	ORG
fbem-20433	18	1	2	CARDINAL
fbem-20433	19	1	ran zhang et al.	PERSON
fbem-20433	19	2	2010	DATE
fbem-20433	20	1	1	CARDINAL
fbem-20433	26	1	csr	ORG
fbem-20433	26	2	muhammad & haji	ORG
fbem-20433	26	3	2023	CARDINAL
fbem-20433	27	1	2	CARDINAL
fbem-20433	31	1	recent years	DATE
fbem-20433	31	2	jordan f	PERSON
fbem-20433	31	3	2023	CARDINAL
fbem-20433	32	1	3	CARDINAL
fbem-20433	33	1	csr	ORG
fbem-20433	34	1	3	CARDINAL
fbem-20433	36	1	45	CARDINAL
fbem-20433	36	2	2023	CARDINAL
fbem-20433	37	1	4	CARDINAL
fbem-20433	38	1	shang & fu	ORG
fbem-20433	38	2	2024	DATE
fbem-20433	39	1	5	CARDINAL
fbem-20433	41	1	zaki et al.	PERSON
fbem-20433	41	2	2024	DATE
fbem-20433	42	1	6	CARDINAL
fbem-20433	43	1	china	GPE
fbem-20433	43	2	2023	CARDINAL
fbem-20433	44	1	7	CARDINAL
fbem-20433	45	1	hamza sourour	PERSON
fbem-20433	45	2	jarboui anis	PERSON
fbem-20433	45	3	2022	CARDINAL
fbem-20433	46	1	8	CARDINAL
fbem-20433	47	1	wang ke	PERSON
fbem-20433	47	2	2020	DATE
fbem-20433	48	1	9	CARDINAL
fbem-20433	48	2	dong xiao wu et al.	PERSON
fbem-20433	48	3	2021	CARDINAL
fbem-20433	49	1	10	CARDINAL
fbem-20433	50	1	csr	ORG
fbem-20433	50	2	durnev	GPE
fbem-20433	50	3	2020	DATE
fbem-20433	51	1	11	CARDINAL
fbem-20433	51	2	feng li	PERSON
fbem-20433	51	3	2010	DATE
fbem-20433	51	4	tim	PERSON
fbem-20433	51	5	bill mcdonald	PERSON
fbem-20433	51	6	2011	DATE
fbem-20433	51	7	angela k et al.	PERSON
fbem-20433	51	8	2012	DATE
fbem-20433	52	1	12	CARDINAL
fbem-20433	53	1	4	CARDINAL
fbem-20433	54	1	omaima et al.	PERSON
fbem-20433	54	2	2018	DATE
fbem-20433	55	1	15	CARDINAL
fbem-20433	64	1	china	GPE
fbem-20433	64	2	haniffa	PERSON
fbem-20433	64	3	t. e. cooke	PERSON
fbem-20433	64	4	2005	DATE
fbem-20433	65	1	16	CARDINAL
fbem-20433	67	1	5	CARDINAL
fbem-20433	67	2	1	CARDINAL
fbem-20433	73	1	2	CARDINAL
fbem-20433	79	1	3) third	CARDINAL
fbem-20433	79	2	third	ORDINAL
fbem-20433	80	1	third	ORDINAL
fbem-20433	80	2	46	CARDINAL
fbem-20433	81	1	chongqing jiaotong university graduate scientific research	ORG
fbem-20433	82	1	2023s0098	CARDINAL
fbem-20433	82	2	1	CARDINAL
fbem-20433	82	3	ran zhang	PERSON
fbem-20433	82	4	jigao zhu	PERSON
fbem-20433	82	5	heng yue	PERSON
fbem-20433	82	6	chunyan zhu	PERSON
fbem-20433	85	1	2	CARDINAL
fbem-20433	85	2	muhammad w	PERSON
fbem-20433	85	3	haji b d	PERSON
fbem-20433	86	1	csr	ORG
fbem-20433	86	2	asian	NORP
fbem-20433	88	1	3	CARDINAL
fbem-20433	90	1	2023	CARDINAL
fbem-20433	91	1	4	CARDINAL
fbem-20433	94	1	2023	CARDINAL
fbem-20433	95	1	5	CARDINAL
fbem-20433	96	1	csr	ORG
fbem-20433	96	2	russia	GPE
fbem-20433	97	1	2024,60	DATE
fbem-20433	98	1	6	CARDINAL
fbem-20433	98	2	bin h m h	ORG
fbem-20433	99	1	csr	ORG
fbem-20433	99	2	malaysian	NORP
fbem-20433	102	1	li s	PERSON
fbem-20433	102	2	csr	ORG
fbem-20433	104	1	8	CARDINAL
fbem-20433	104	2	hamza sourour	PERSON
fbem-20433	104	3	jarboui anis	PERSON
fbem-20433	104	4	csr	ORG
fbem-20433	105	1	csr reports[j	ORG
fbem-20433	107	1	9	CARDINAL
fbem-20433	107	2	wang ke.	PERSON
fbem-20433	110	1	10	CARDINAL
fbem-20433	110	2	dong xiao wu	PERSON
fbem-20433	110	3	xiao yao	PERSON
fbem-20433	110	4	jian luan guo	PERSON
fbem-20433	111	1	chinese	NORP
fbem-20433	112	1	2020	DATE
fbem-20433	112	2	94	DATE
fbem-20433	113	1	11	CARDINAL
fbem-20433	113	2	durnev a，mangen c.	PERSON
fbem-20433	113	3	md&a	ORG
fbem-20433	115	1	2020	DATE
fbem-20433	115	2	1): 101299	DATE
fbem-20433	116	1	12	CARDINAL
fbem-20433	116	2	feng li	PERSON
fbem-20433	118	1	journal of accounting research	ORG
fbem-20433	118	2	2010	DATE
fbem-20433	118	3	48(5	CARDINAL
fbem-20433	119	1	13	CARDINAL
fbem-20433	119	2	tim	PERSON
fbem-20433	119	3	bill mcdonald	PERSON
fbem-20433	121	1	10	CARDINAL
fbem-20433	123	1	14	CARDINAL
fbem-20433	123	2	angela k. davis	PERSON
fbem-20433	123	3	jeremy m. piger	PERSON
fbem-20433	123	4	lisa m. sedor	PERSON
fbem-20433	125	1	2012,29(3	CARDINAL
fbem-20433	126	1	15	CARDINAL
fbem-20433	126	2	omaima a.g. hassan	PERSON
fbem-20433	126	3	peter	PERSON
fbem-20433	129	1	16	CARDINAL
fbem-20433	129	2	haniffa	PERSON
fbem-20433	129	3	t.e. cooke	PERSON