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fbem-217	2	1	2	CARDINAL
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fbem-217	2	4	luochen1	PERSON
fbem-217	2	5	chen2	GPE
fbem-217	2	6	jie liao3	PERSON
fbem-217	3	1	1school	CARDINAL
fbem-217	3	2	curtin university	ORG
fbem-217	3	3	perth	GPE
fbem-217	3	4	6102	DATE
fbem-217	3	5	2school	CARDINAL
fbem-217	3	6	institute of singapore	ORG
fbem-217	3	7	singapore	GPE
fbem-217	3	8	148951	DATE
fbem-217	3	9	3cass	CARDINAL
fbem-217	3	10	london ec1y 8tz	GPE
fbem-217	3	11	united kingdom	ORG
fbem-217	3	12	4faculty	CARDINAL
fbem-217	3	13	dalian university of technology	ORG
fbem-217	3	14	dalian	GPE
fbem-217	3	15	116024	DATE
fbem-217	3	16	china	GPE
fbem-217	4	1	three	CARDINAL
fbem-217	4	2	firstly	ORDINAL
fbem-217	4	3	secondly	ORDINAL
fbem-217	4	4	recent years	DATE
fbem-217	4	5	europe	LOC
fbem-217	4	6	us	GPE
fbem-217	7	1	1	CARDINAL
fbem-217	7	2	2004	DATE
fbem-217	8	1	2004	DATE
fbem-217	8	2	eight	CARDINAL
fbem-217	8	3	the coso committee's	ORG
fbem-217	9	1	2006	DATE
fbem-217	9	2	first	ORDINAL
fbem-217	12	1	xu	PERSON
fbem-217	12	2	2018	DATE
fbem-217	12	3	us	GPE
fbem-217	12	4	wang et al	PERSON
fbem-217	13	1	2018	DATE
fbem-217	13	2	taiwan	GPE
fbem-217	13	3	china	GPE
fbem-217	16	1	china	GPE
fbem-217	21	1	134 2	CARDINAL
fbem-217	22	1	the us national committee on	ORG
fbem-217	22	2	treadway	PERSON
fbem-217	22	3	september 2004	DATE
fbem-217	22	4	2006	DATE
fbem-217	23	1	2015	DATE
fbem-217	23	2	meulbroek	GPE
fbem-217	23	3	2002	DATE
fbem-217	23	4	liebenberg	PERSON
fbem-217	23	5	hoyt	PERSON
fbem-217	23	6	2003	DATE
fbem-217	24	1	liebenberg	ORG
fbem-217	24	2	hoyt	PERSON
fbem-217	24	3	2003	DATE
fbem-217	25	1	pagach	NORP
fbem-217	25	2	warr	GPE
fbem-217	25	3	2011	DATE
fbem-217	25	4	hoyt	PERSON
fbem-217	25	5	liebenberg	PERSON
fbem-217	25	6	2011	DATE
fbem-217	25	7	gatzert	PERSON
fbem-217	25	8	2018	DATE
fbem-217	25	9	standard & poor's	ORG
fbem-217	25	10	bohnert et al.	PERSON
fbem-217	25	11	2019	DATE
fbem-217	25	12	farrell	PERSON
fbem-217	25	13	gallagher	PERSON
fbem-217	25	14	2015	DATE
fbem-217	25	15	callahan	PERSON
fbem-217	25	16	soileau	GPE
fbem-217	25	17	2017	DATE
fbem-217	25	18	gordon et al	PERSON
fbem-217	25	19	2009	DATE
fbem-217	25	20	malik et al.	PERSON
fbem-217	25	21	2020	DATE
fbem-217	26	1	3	CARDINAL
fbem-217	26	2	xu	PERSON
fbem-217	26	3	2018	DATE
fbem-217	27	1	hoyt	PERSON
fbem-217	27	2	liebenberg	PERSON
fbem-217	27	3	2011	DATE
fbem-217	29	1	hann et al	PERSON
fbem-217	30	1	2013	DATE
fbem-217	31	1	hao-min wu et al	PERSON
fbem-217	31	2	2017	CARDINAL
fbem-217	33	1	2014	DATE
fbem-217	33	2	2018	DATE
fbem-217	33	3	xu	PERSON
fbem-217	33	4	2018	DATE
fbem-217	34	1	4	CARDINAL
fbem-217	35	1	us	GPE
fbem-217	35	2	xu	PERSON
fbem-217	35	3	2018	DATE
fbem-217	36	1	135	CARDINAL
fbem-217	38	1	1	CARDINAL
fbem-217	38	2	r.	NORP
fbem-217	38	3	xu j.	PERSON
fbem-217	38	4	2018	DATE
fbem-217	38	5	pp.159-201	ORG
fbem-217	39	1	2	CARDINAL
fbem-217	39	2	mcshane m.	PERSON
fbem-217	39	3	nair a.	PERSON
fbem-217	39	4	rustambekov e.	PERSON
fbem-217	39	5	2015	DATE
fbem-217	39	6	48(4	CARDINAL
fbem-217	40	1	3	CARDINAL
fbem-217	40	2	callahan c.	PERSON
fbem-217	40	3	soileau j.	PERSON
fbem-217	40	4	2017	CARDINAL
fbem-217	40	5	37	DATE
fbem-217	40	6	pp.122-139	ORG
fbem-217	41	1	4	CARDINAL
fbem-217	41	2	d. l.	PERSON
fbem-217	41	3	hoyt r. e.	PERSON
fbem-217	41	4	miller s. m.	PERSON
fbem-217	41	5	journal of banking & finance	ORG
fbem-217	41	6	2014	DATE
fbem-217	41	7	43	DATE
fbem-217	41	8	pp.247	ORG
fbem-217	41	9	261	CARDINAL
fbem-217	42	1	5	CARDINAL
fbem-217	42	2	farrell m.	PERSON
fbem-217	42	3	gallagher r.	PERSON
fbem-217	42	4	2015	DATE
fbem-217	42	5	657	CARDINAL
fbem-217	43	1	6	CARDINAL
fbem-217	43	2	gordon l. a.	PERSON
fbem-217	43	3	loeb m. p.	PERSON
fbem-217	43	4	tseng c.	PERSON
fbem-217	43	5	2009	DATE
fbem-217	43	6	28(4	CARDINAL
fbem-217	43	7	pp.301	PERSON
fbem-217	44	1	7	CARDINAL
fbem-217	44	2	pierce j. r.	PERSON
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fbem-217	44	4	23(5	CARDINAL
fbem-217	45	1	8	CARDINAL
fbem-217	45	2	hoyt r. e.	PERSON
fbem-217	45	3	liebenberg a. p.	PERSON
fbem-217	45	4	the journal of risk and insurance	ORG
fbem-217	45	5	2011	DATE
fbem-217	45	6	822	CARDINAL
fbem-217	46	1	9	CARDINAL
fbem-217	46	2	liebenberg a. p.	PERSON
fbem-217	46	3	hoyt r. e.	PERSON
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fbem-217	46	5	6(1	CARDINAL
fbem-217	47	1	10	CARDINAL
fbem-217	47	2	s. a.	PERSON
fbem-217	47	3	vilhelmsson a.	PERSON
fbem-217	47	4	2018	DATE
fbem-217	48	1	11	CARDINAL
fbem-217	48	2	malik m. f., zaman m.	PERSON
fbem-217	48	3	buckby s.	PERSON
fbem-217	48	4	contemporary accounting & economics	ORG
fbem-217	48	5	2020	DATE
fbem-217	48	6	16(1	CARDINAL
fbem-217	48	7	pp.100178	PERSON
fbem-217	49	1	12	CARDINAL
fbem-217	49	2	meulbroek l. k.	PERSON
fbem-217	49	3	2002	DATE
fbem-217	49	4	14(4	CARDINAL
fbem-217	49	5	70	CARDINAL
fbem-217	50	1	13	CARDINAL
fbem-217	50	2	d.	NORP
fbem-217	50	3	warr r.	PERSON
fbem-217	50	4	2011	DATE
fbem-217	51	1	14	CARDINAL
fbem-217	51	2	wang t.	PERSON
fbem-217	51	3	lin y.	PERSON
fbem-217	51	4	werner e. m.	PERSON
fbem-217	51	5	chang h.	PERSON
fbem-217	51	6	economics & finance	ORG
fbem-217	51	7	2018	DATE
fbem-217	51	8	58	DATE
fbem-217	51	9	pp.312-329	ORG