id	sid	eid	entity	type
fbem-20435	1	1	2766-824x	QUANTITY
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fbem-20435	2	2	3	CARDINAL
fbem-20435	2	3	2024 52	DATE
fbem-20435	2	4	wang chongqing jiaotong university	ORG
fbem-20435	2	5	china	GPE
fbem-20435	8	1	1	CARDINAL
fbem-20435	11	1	annual	DATE
fbem-20435	15	1	recent years	DATE
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fbem-20435	21	1	2	CARDINAL
fbem-20435	21	2	the early days	DATE
fbem-20435	23	1	two	CARDINAL
fbem-20435	25	1	li	PERSON
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fbem-20435	25	3	first	ORDINAL
fbem-20435	25	4	bayes	ORG
fbem-20435	26	1	three	CARDINAL
fbem-20435	29	1	53	CARDINAL
fbem-20435	29	2	one	CARDINAL
fbem-20435	29	3	one	CARDINAL
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fbem-20435	30	4	li	PERSON
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fbem-20435	30	6	2683	CARDINAL
fbem-20435	31	1	mcdonald's	ORG
fbem-20435	33	1	3	CARDINAL
fbem-20435	33	2	two	CARDINAL
fbem-20435	35	1	two	CARDINAL
fbem-20435	35	2	first	ORDINAL
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fbem-20435	35	5	davis et al.	PERSON
fbem-20435	35	6	second	ORDINAL
fbem-20435	35	7	one	CARDINAL
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fbem-20435	36	1	two	CARDINAL
fbem-20435	36	2	one	CARDINAL
fbem-20435	39	1	two	CARDINAL
fbem-20435	39	2	huang et al.	PERSON
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fbem-20435	40	1	4	CARDINAL
fbem-20435	40	2	three	CARDINAL
fbem-20435	41	1	first	ORDINAL
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fbem-20435	43	1	1]found	CARDINAL
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fbem-20435	45	2	annual	DATE
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fbem-20435	47	1	second	ORDINAL
fbem-20435	48	1	lee et al	PERSON
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fbem-20435	53	1	deboskey et al	PERSON
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fbem-20435	57	2	annual	DATE
fbem-20435	58	1	davis et al	PERSON
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fbem-20435	61	1	age.	DATE
fbem-20435	62	1	two	CARDINAL
fbem-20435	63	1	first	ORDINAL
fbem-20435	65	1	loughran	PERSON
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fbem-20435	65	4	first	ORDINAL
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fbem-20435	65	6	annual	DATE
fbem-20435	66	1	davis et al	PERSON
fbem-20435	67	1	md&a	ORG
fbem-20435	67	2	annual	DATE
fbem-20435	68	1	huang et al	PERSON
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fbem-20435	74	1	54	CARDINAL
fbem-20435	75	1	kothari et al	PERSON
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fbem-20435	78	1	secondly	ORDINAL
fbem-20435	81	1	cardinaels et al	PERSON
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fbem-20435	85	1	21	CARDINAL
fbem-20435	92	1	kothari et al	PERSON
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fbem-20435	93	2	annual	DATE
fbem-20435	94	1	feldman et al	PERSON
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fbem-20435	100	1	sandulescu	PERSON
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fbem-20435	113	1	esg	ORG
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fbem-20435	114	2	2023s0103	CARDINAL
fbem-20435	115	1	csr	ORG
fbem-20435	116	1	li f. the	PERSON
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fbem-20435	117	2	2010	DATE
fbem-20435	117	3	48(5	DATE
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fbem-20435	118	1	2	CARDINAL
fbem-20435	118	2	mcdonald b.	PERSON
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fbem-20435	126	1	5	CARDINAL
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fbem-20435	127	3	36(4	CARDINAL
fbem-20435	127	4	992	CARDINAL
fbem-20435	128	1	6	CARDINAL
fbem-20435	128	2	huang x	PERSON
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fbem-20435	130	1	7	CARDINAL
fbem-20435	130	2	ibrahim	PERSON
fbem-20435	130	3	hussainey k.	PERSON
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fbem-20435	131	3	126	CARDINAL
fbem-20435	132	1	55	CARDINAL
fbem-20435	133	1	8	CARDINAL
fbem-20435	133	2	tucker	PERSON
fbem-20435	133	3	j w.	PERSON
fbem-20435	135	1	journal of accounting research	ORG
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fbem-20435	136	1	9	CARDINAL
fbem-20435	137	1	journal of accounting research	ORG
fbem-20435	137	2	2012	DATE
fbem-20435	137	3	495-540	QUANTITY
fbem-20435	138	1	10	CARDINAL
fbem-20435	138	2	lee j	PERSON
fbem-20435	138	3	park j.	PERSON
fbem-20435	139	1	md&a	ORG
fbem-20435	140	1	european	NORP
fbem-20435	140	2	2019	DATE
fbem-20435	140	3	28(1	CARDINAL
fbem-20435	140	4	129-150	CARDINAL
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fbem-20435	141	2	d.	NORP
fbem-20435	143	1	2020	DATE
fbem-20435	143	2	37(4	DATE
fbem-20435	143	3	2287-2318	CARDINAL
fbem-20435	144	1	12	CARDINAL
fbem-20435	144	2	abdelfattah t	GPE
fbem-20435	144	3	tao l.	PERSON
fbem-20435	145	1	2020	DATE
fbem-20435	145	2	70	CARDINAL
fbem-20435	145	3	101499	DATE
fbem-20435	146	1	13	CARDINAL
fbem-20435	146	2	zhou l. ceo power	PERSON
fbem-20435	147	1	2019	DATE
fbem-20435	147	2	52	CARDINAL
fbem-20435	147	3	657	CARDINAL
fbem-20435	148	1	14	CARDINAL
fbem-20435	148	2	zhou l.	PERSON
fbem-20435	150	1	2019	DATE
fbem-20435	150	2	159	CARDINAL
fbem-20435	150	3	401	CARDINAL
fbem-20435	151	1	15	CARDINAL
fbem-20435	151	2	i.	PERSON
fbem-20435	152	1	2012b	DATE
fbem-20435	152	2	29(3	DATE
fbem-20435	152	3	804	CARDINAL
fbem-20435	153	1	16	CARDINAL
fbem-20435	153	2	m. md&a	PERSON
fbem-20435	154	1	2015	DATE
fbem-20435	154	2	90(4	CARDINAL
fbem-20435	154	3	1621-1651	DATE
fbem-20435	155	1	17	CARDINAL
fbem-20435	155	2	annual	DATE
fbem-20435	156	1	2017	CARDINAL
fbem-20435	156	2	128	CARDINAL
fbem-20435	156	3	139	CARDINAL
fbem-20435	157	1	18	CARDINAL
fbem-20435	157	2	shu s	ORG
fbem-20435	157	3	wysocki	PERSON
fbem-20435	157	4	d.	NORP
fbem-20435	159	1	2009	DATE
fbem-20435	159	2	47(1	DATE
fbem-20435	159	3	241276	DATE
fbem-20435	160	1	19	CARDINAL
fbem-20435	161	1	2013	DATE
fbem-20435	161	2	18	CARDINAL
fbem-20435	161	3	10881122	CARDINAL
fbem-20435	162	1	20	CARDINAL
fbem-20435	162	2	hollander s	PERSON
fbem-20435	163	1	2019	DATE
fbem-20435	163	2	24	CARDINAL
fbem-20435	163	3	860	CARDINAL
fbem-20435	164	1	21	CARDINAL
fbem-20435	164	2	li x	PERSON
fbem-20435	165	1	social science research network	ORG
fbem-20435	165	2	2013	DATE
fbem-20435	166	1	22	CARDINAL
fbem-20435	166	2	demers e	PERSON
fbem-20435	166	3	wang	PERSON
fbem-20435	168	1	2016	DATE
fbem-20435	168	2	21	CARDINAL
fbem-20435	168	3	165	CARDINAL
fbem-20435	169	1	23	CARDINAL
fbem-20435	169	2	livnat j	PERSON
fbem-20435	170	1	2010	DATE
fbem-20435	170	2	15	CARDINAL
fbem-20435	170	3	915	CARDINAL
fbem-20435	171	1	24	CARDINAL
fbem-20435	171	2	lei j	PERSON
fbem-20435	171	3	qiu j	PERSON
fbem-20435	171	4	annual	DATE
fbem-20435	172	1	2017	DATE
fbem-20435	172	2	811	CARDINAL
fbem-20435	173	1	25	CARDINAL
fbem-20435	174	1	2015	DATE
fbem-20435	174	2	15(1	DATE
fbem-20435	174	3	12-36	DATE