id	sid	eid	entity	type
fbem-26183	1	1	2766-824x	QUANTITY
fbem-26183	2	1	16	CARDINAL
fbem-26183	2	2	3	CARDINAL
fbem-26183	2	3	2024 137	DATE
fbem-26183	2	4	central south university of forestry and technology	ORG
fbem-26183	2	5	changsha	GPE
fbem-26183	2	6	china	GPE
fbem-26183	2	7	yihan fang	PERSON
fbem-26183	12	1	1	CARDINAL
fbem-26183	12	2	the international institute of certified public accountants'	ORG
fbem-26183	12	3	2015	DATE
fbem-26183	13	1	china	GPE
fbem-26183	13	2	late 2016	DATE
fbem-26183	13	3	1504	DATE
fbem-26183	15	1	china	GPE
fbem-26183	22	1	2	CARDINAL
fbem-26183	22	2	2.1	CARDINAL
fbem-26183	23	1	glover	PERSON
fbem-26183	23	2	2016	DATE
fbem-26183	24	1	reid et al	PERSON
fbem-26183	25	1	2017	CARDINAL
fbem-26183	25	2	uk	GPE
fbem-26183	27	1	2018	DATE
fbem-26183	29	1	2.2	CARDINAL
fbem-26183	29	2	1984	DATE
fbem-26183	29	3	myers	ORG
fbem-26183	29	4	first	ORDINAL
fbem-26183	33	1	3	CARDINAL
fbem-26183	33	2	modigliani	ORG
fbem-26183	33	3	miller	ORG
fbem-26183	33	4	138	CARDINAL
fbem-26183	36	1	liu dongbo	PERSON
fbem-26183	36	2	2018	DATE
fbem-26183	43	1	t + γzi	DATE
fbem-26183	49	1	4	CARDINAL
fbem-26183	49	2	4.1	CARDINAL
fbem-26183	50	1	2016	CARDINAL
fbem-26183	50	2	2022	CARDINAL
fbem-26183	50	3	st	GPE
fbem-26183	50	4	st*	GPE
fbem-26183	51	1	csmr	ORG
fbem-26183	52	1	4.2	CARDINAL
fbem-26183	57	1	4.2.2	CARDINAL
fbem-26183	58	1	4.2.3	DATE
fbem-26183	59	1	wang	ORG
fbem-26183	59	2	2021	CARDINAL
fbem-26183	61	1	1	CARDINAL
fbem-26183	61	2	1	CARDINAL
fbem-26183	62	1	1	CARDINAL
fbem-26183	62	2	2	CARDINAL
fbem-26183	62	3	3	CARDINAL
fbem-26183	62	4	4	CARDINAL
fbem-26183	62	5	kz kz	ORG
fbem-26183	62	6	annual	DATE
fbem-26183	62	7	this year	DATE
fbem-26183	62	8	two	CARDINAL
fbem-26183	62	9	one	CARDINAL
fbem-26183	62	10	1	CARDINAL
fbem-26183	62	11	0	CARDINAL
fbem-26183	63	1	four	CARDINAL
fbem-26183	63	2	four	CARDINAL
fbem-26183	63	3	four	CARDINAL
fbem-26183	63	4	1	CARDINAL
fbem-26183	63	5	0	CARDINAL
fbem-26183	63	6	139 5	DATE
fbem-26183	63	7	5.1	CARDINAL
fbem-26183	65	1	2.041	CARDINAL
fbem-26183	65	2	6	CARDINAL
fbem-26183	65	3	about 2	CARDINAL
fbem-26183	65	4	6	CARDINAL
fbem-26183	66	1	big4	PERSON
fbem-26183	68	1	2	CARDINAL
fbem-26183	70	1	max sa	PERSON
fbem-26183	70	2	16041	DATE
fbem-26183	70	3	.247	CARDINAL
fbem-26183	70	4	16041	DATE
fbem-26183	70	5	16041	DATE
fbem-26183	70	6	0 .98	MONEY
fbem-26183	70	7	16041	DATE
fbem-26183	70	8	1.97	CARDINAL
fbem-26183	70	9	7.37	CARDINAL
fbem-26183	70	10	16041	CARDINAL
fbem-26183	70	11	1 6	CARDINAL
fbem-26183	70	12	2.112 .195	QUANTITY
fbem-26183	70	13	16041	DATE
fbem-26183	70	14	1.321	MONEY
fbem-26183	70	15	16041	DATE
fbem-26183	71	1	3.558	CARDINAL
fbem-26183	71	2	.902	CARDINAL
fbem-26183	71	3	16041	DATE
fbem-26183	71	4	.257	CARDINAL
fbem-26183	71	5	1.246	CARDINAL
fbem-26183	71	6	16041	DATE
fbem-26183	72	1	.247	CARDINAL
fbem-26183	72	2	16041	DATE
fbem-26183	72	3	16041	DATE
fbem-26183	72	4	.265	DATE
fbem-26183	72	5	1	CARDINAL
fbem-26183	72	6	16041	DATE
fbem-26183	73	1	1	CARDINAL
fbem-26183	76	1	3	CARDINAL
fbem-26183	76	2	1	CARDINAL
fbem-26183	76	3	2	CARDINAL
fbem-26183	76	4	1	CARDINAL
fbem-26183	76	5	2	CARDINAL
fbem-26183	78	1	0.0143	CARDINAL
fbem-26183	79	1	4.90	CARDINAL
fbem-26183	79	2	0.0332	CARDINAL
fbem-26183	80	1	0.0348	CARDINAL
fbem-26183	80	2	16.21	CARDINAL
fbem-26183	80	3	16.80	CARDINAL
fbem-26183	81	1	0.0297	CARDINAL
fbem-26183	81	2	5.68	CARDINAL
fbem-26183	81	3	5.61	CARDINAL
fbem-26183	81	4	0.0381	CARDINAL
fbem-26183	81	5	2.48	CARDINAL
fbem-26183	81	6	2.36	CARDINAL
fbem-26183	83	1	0.0623	CARDINAL
fbem-26183	84	1	15.13	CARDINAL
fbem-26183	84	2	14.41	CARDINAL
fbem-26183	84	3	0.1151	CARDINAL
fbem-26183	84	4	15.38	CARDINAL
fbem-26183	84	5	15.28	CARDINAL
fbem-26183	84	6	0.0172	CARDINAL
fbem-26183	84	7	0.0169	CARDINAL
fbem-26183	84	8	13.87	CARDINAL
fbem-26183	84	9	13.67	CARDINAL
fbem-26183	85	1	0.0546	CARDINAL
fbem-26183	86	1	3.89	CARDINAL
fbem-26183	87	1	16,041 16,041	CARDINAL
fbem-26183	87	2	0.1561	MONEY
fbem-26183	91	1	0.1	CARDINAL
fbem-26183	92	1	0.05	CARDINAL
fbem-26183	92	2	0.01	CARDINAL
fbem-26183	92	3	2	CARDINAL
fbem-26183	92	4	1%	PERCENT
fbem-26183	98	1	140	CARDINAL
fbem-26183	99	1	5.3	CARDINAL
fbem-26183	99	2	fc	NORP
fbem-26183	101	1	2	CARDINAL
fbem-26183	101	2	4	CARDINAL
fbem-26183	101	3	1%	PERCENT
fbem-26183	103	1	4	CARDINAL
fbem-26183	103	2	1	CARDINAL
fbem-26183	103	3	2	CARDINAL
fbem-26183	103	4	3	CARDINAL
fbem-26183	103	5	fc kz	ORG
fbem-26183	104	1	0.0010	CARDINAL
fbem-26183	104	2	0.0072	CARDINAL
fbem-26183	104	3	0.0538	CARDINAL
fbem-26183	104	4	2.61	CARDINAL
fbem-26183	104	5	4.84	CARDINAL
fbem-26183	104	6	3.57	CARDINAL
fbem-26183	108	1	0.0065	CARDINAL
fbem-26183	108	2	2.40	CARDINAL
fbem-26183	108	3	0.0242	CARDINAL
fbem-26183	109	1	5.5254	CARDINAL
fbem-26183	109	2	12.22	CARDINAL
fbem-26183	109	3	69.48	CARDINAL
fbem-26183	110	1	0.1670	CARDINAL
fbem-26183	110	2	34.22	CARDINAL
fbem-26183	112	1	29.68	CARDINAL
fbem-26183	112	2	0.0136	CARDINAL
fbem-26183	112	3	6.50	CARDINAL
fbem-26183	112	4	10.88	CARDINAL
fbem-26183	112	5	0.0002	CARDINAL
fbem-26183	112	6	0.0009	MONEY
fbem-26183	112	7	1.47	CARDINAL
fbem-26183	112	8	1.39	CARDINAL
fbem-26183	112	9	0.0127	CARDINAL
fbem-26183	112	10	4.6491	CARDINAL
fbem-26183	112	11	0.5007	CARDINAL
fbem-26183	112	12	1.69	CARDINAL
fbem-26183	112	13	156.97	CARDINAL
fbem-26183	112	14	1.66	CARDINAL
fbem-26183	112	15	16,041	CARDINAL
fbem-26183	112	16	0.6438	MONEY
fbem-26183	117	1	0.1	CARDINAL
fbem-26183	118	1	0.05	CARDINAL
fbem-26183	119	1	0.01 6	CARDINAL
fbem-26183	120	1	2016	CARDINAL
fbem-26183	120	2	2022	CARDINAL
fbem-26183	121	1	1	CARDINAL
fbem-26183	122	1	2	CARDINAL
fbem-26183	127	1	1	CARDINAL
fbem-26183	127	2	brant e	PERSON
fbem-26183	129	1	2015.doi:10.2308	CARDINAL
fbem-26183	130	1	2	CARDINAL
fbem-26183	130	2	l.	PERSON
fbem-26183	130	3	huang	PERSON
fbem-26183	130	4	& li	PERSON
fbem-26183	130	5	2009	DATE
fbem-26183	132	1	china soft science	ORG
fbem-26183	132	2	4	CARDINAL
fbem-26183	132	3	9	DATE
fbem-26183	133	1	3	CARDINAL
fbem-26183	133	2	2018	DATE
fbem-26183	135	1	4	CARDINAL
fbem-26183	135	2	s. c., & majluf	PERSON
fbem-26183	135	3	n. s.	PERSON
fbem-26183	135	4	1984	DATE
fbem-26183	137	1	13(2	CARDINAL
fbem-26183	137	2	187–221	CARDINAL
fbem-26183	138	1	5	CARDINAL
fbem-26183	138	2	l. c. , & carcello	PERSON
fbem-26183	138	3	j. v. .	PERSON
fbem-26183	139	1	2014	DATE
fbem-26183	142	1	6	CARDINAL
fbem-26183	142	2	l. p.	PERSON
fbem-26183	142	3	j., & bera	ORG
fbem-26183	142	4	2018	DATE
fbem-26183	144	1	32(2	CARDINAL
fbem-26183	144	2	141	CARDINAL
fbem-26183	144	3	162	CARDINAL