id	sid	eid	entity	type
fbem-26659	1	1	2766-824x	QUANTITY
fbem-26659	1	2	17	CARDINAL
fbem-26659	1	3	1	CARDINAL
fbem-26659	1	4	2024 36	DATE
fbem-26659	1	5	asc 842	LAW
fbem-26659	1	6	auto inc.	ORG
fbem-26659	1	7	transatlantic inc.	ORG
fbem-26659	1	8	dai 1	ORG
fbem-26659	1	9	fanfan mou 2	PERSON
fbem-26659	1	10	1	CARDINAL
fbem-26659	1	11	george washington university	ORG
fbem-26659	1	12	washington district	GPE
fbem-26659	1	13	columbia	GPE
fbem-26659	1	14	20052	DATE
fbem-26659	1	15	2	CARDINAL
fbem-26659	1	16	hankou university jiangxia district	ORG
fbem-26659	1	17	wuhan	GPE
fbem-26659	1	18	430212	DATE
fbem-26659	1	19	china	GPE
fbem-26659	1	20	asc 842	ORG
fbem-26659	1	21	16	CARDINAL
fbem-26659	1	22	trans-atlantic inc.	ORG
fbem-26659	3	1	manhattan	GPE
fbem-26659	5	1	auto inc	ORG
fbem-26659	6	1	asc 842	LAW
fbem-26659	7	1	asc 842	PERSON
fbem-26659	7	2	trans-atlantic inc.	ORG
fbem-26659	7	3	manhattan	GPE
fbem-26659	7	4	fasb	GPE
fbem-26659	8	1	1	CARDINAL
fbem-26659	8	2	asc 842	PERSON
fbem-26659	8	3	asc 842	ORG
fbem-26659	8	4	fasb	ORG
fbem-26659	9	1	fasb	GPE
fbem-26659	9	2	n.d.	GPE
fbem-26659	11	1	10	CARDINAL
fbem-26659	12	1	two	CARDINAL
fbem-26659	12	2	1	CARDINAL
fbem-26659	12	3	2	CARDINAL
fbem-26659	13	1	1.1	CARDINAL
fbem-26659	14	1	trans-atlantic inc.	ORG
fbem-26659	15	1	10	CARDINAL
fbem-26659	18	1	manhattan	GPE
fbem-26659	19	1	european	NORP
fbem-26659	19	2	trans-atlantic inc.	ORG
fbem-26659	19	3	fasb	GPE
fbem-26659	19	4	n.d.	GPE
fbem-26659	20	1	manhattan	GPE
fbem-26659	20	2	trans-atlantic inc.'s	ORG
fbem-26659	20	3	trans-atlantic inc.	ORG
fbem-26659	22	1	transatlantic inc.	ORG
fbem-26659	22	2	auto inc.	ORG
fbem-26659	22	3	manhattan	GPE
fbem-26659	22	4	2023	CARDINAL
fbem-26659	23	1	between auto inc.	ORG
fbem-26659	23	2	trans-atlantic inc.	ORG
fbem-26659	23	3	2023	CARDINAL
fbem-26659	24	1	trans-atlantic inc.	ORG
fbem-26659	24	2	five weeks	DATE
fbem-26659	24	3	trans-atlantic inc.	ORG
fbem-26659	24	4	those five weeks	DATE
fbem-26659	25	1	trans-atlantic inc.	ORG
fbem-26659	25	2	trans-atlantic inc.	ORG
fbem-26659	25	3	cheng et al.	PERSON
fbem-26659	25	4	2022	CARDINAL
fbem-26659	27	1	1015-9	CARDINAL
fbem-26659	27	2	fasb	ORG
fbem-26659	27	3	n.d.	GPE
fbem-26659	30	1	trans-atlantic inc.	ORG
fbem-26659	30	2	37	CARDINAL
fbem-26659	30	3	heese	NORP
fbem-26659	30	4	2023	CARDINAL
fbem-26659	31	1	1.2	CARDINAL
fbem-26659	31	2	trans-atlantic inc.	ORG
fbem-26659	31	3	auto inc.	ORG
fbem-26659	32	1	asc 842-10-15-20	PERSON
fbem-26659	34	1	at least one	CARDINAL
fbem-26659	34	2	1	CARDINAL
fbem-26659	35	1	2	CARDINAL
fbem-26659	37	1	manhattan	GPE
fbem-26659	37	2	auto inc.	ORG
fbem-26659	39	1	trans-atlantic inc.	ORG
fbem-26659	39	2	fasb	GPE
fbem-26659	39	3	n.d.	GPE
fbem-26659	40	1	trans-atlantic inc.	ORG
fbem-26659	40	2	manhattan	GPE
fbem-26659	40	3	manhattan	GPE
fbem-26659	40	4	2020	DATE
fbem-26659	42	1	first	ORDINAL
fbem-26659	42	2	2024	DATE
fbem-26659	44	1	asc 842	PERSON
fbem-26659	45	1	trans-atlantic inc.	ORG
fbem-26659	45	2	fasb	GPE
fbem-26659	45	3	n.d.	GPE
fbem-26659	46	1	trans-atlantic inc.	ORG
fbem-26659	47	1	one	CARDINAL
fbem-26659	47	2	europe	LOC
fbem-26659	47	3	trans-atlantic inc.	ORG
fbem-26659	47	4	fasb	GPE
fbem-26659	47	5	n.d.	GPE
fbem-26659	48	1	trans-atlantic inc.	ORG
fbem-26659	48	2	5 weeks	DATE
fbem-26659	49	1	2022	CARDINAL
fbem-26659	50	1	2	CARDINAL
fbem-26659	50	2	16	CARDINAL
fbem-26659	50	3	17	CARDINAL
fbem-26659	51	1	n.d.	GPE
fbem-26659	52	1	ifrs	GPE
fbem-26659	52	2	n.d.	GPE
fbem-26659	53	1	ifrs 16	LAW
fbem-26659	53	2	fasb	GPE
fbem-26659	53	3	n.d.	GPE
fbem-26659	54	1	us gaap	PERSON
fbem-26659	54	2	only one	CARDINAL
fbem-26659	54	3	ifrs 16	LAW
fbem-26659	55	1	two	CARDINAL
fbem-26659	55	2	asc 842	LAW
fbem-26659	55	3	16	CARDINAL
fbem-26659	55	4	only one	CARDINAL
fbem-26659	55	5	aghimien & matherly	ORG
fbem-26659	55	6	2021	CARDINAL
fbem-26659	56	1	16	CARDINAL
fbem-26659	57	1	n.d.	GPE
fbem-26659	57	2	1	CARDINAL
fbem-26659	57	3	2	CARDINAL
fbem-26659	59	1	fasb	ORG
fbem-26659	59	2	n.d.	GPE
fbem-26659	60	1	ifrs	GPE
fbem-26659	60	2	n.d.	GPE
fbem-26659	61	1	mccallum et al.	PERSON
fbem-26659	61	2	2020	DATE
fbem-26659	62	1	between auto inc.	ORG
fbem-26659	62	2	trans-atlantic inc.	ORG
fbem-26659	62	3	asc 842	LAW
fbem-26659	62	4	n.d.	GPE
fbem-26659	63	1	manhattan	GPE
fbem-26659	64	1	trans-atlantic inc.	ORG
fbem-26659	65	1	between auto inc.	ORG
fbem-26659	65	2	trans-atlantic inc.	ORG
fbem-26659	65	3	2020	DATE
fbem-26659	66	1	ifrs 16	DATE
fbem-26659	66	2	2022	CARDINAL
fbem-26659	67	1	16	CARDINAL
fbem-26659	67	2	asc 842	FAC
fbem-26659	67	3	n.d.	GPE
fbem-26659	68	1	between auto inc.	ORG
fbem-26659	68	2	trans-atlantic inc.	ORG
fbem-26659	68	3	manhattan	GPE
fbem-26659	68	4	auto inc.	ORG
fbem-26659	69	1	n.d.	GPE
fbem-26659	71	1	first	ORDINAL
fbem-26659	72	1	li et al.	PERSON
fbem-26659	72	2	2024	DATE
fbem-26659	73	1	fasb	ORG
fbem-26659	74	1	38	CARDINAL
fbem-26659	74	2	2020	DATE
fbem-26659	75	1	3	CARDINAL
fbem-26659	75	2	asc 842	LAW
fbem-26659	79	1	manhattan	GPE
fbem-26659	80	1	ifrs 16	DATE
fbem-26659	80	2	asc 842	LAW
fbem-26659	80	3	two	CARDINAL
fbem-26659	80	4	two	CARDINAL
fbem-26659	80	5	asc 842	FAC
fbem-26659	80	6	ifrs 16’s	DATE
fbem-26659	82	1	manhattan	GPE
fbem-26659	83	1	manhattan	GPE
fbem-26659	84	1	manhattan	GPE
fbem-26659	84	2	auto inc.	ORG
fbem-26659	84	3	manhattan	GPE
fbem-26659	85	1	trans-atlantic inc.	ORG
fbem-26659	85	2	asc 842	LAW
fbem-26659	87	1	1	CARDINAL
fbem-26659	87	2	r.	NORP
fbem-26659	87	3	2021	CARDINAL
fbem-26659	88	1	asc 842	PERSON
fbem-26659	89	1	academy of business research journal	ORG
fbem-26659	89	2	1	CARDINAL
fbem-26659	89	3	7	CARDINAL
fbem-26659	90	1	2	CARDINAL
fbem-26659	90	2	m.	PERSON
fbem-26659	90	3	2022	CARDINAL
fbem-26659	91	1	asc 842	PERSON
fbem-26659	92	1	the george washington university	ORG
fbem-26659	93	1	3	CARDINAL
fbem-26659	93	2	geng	PERSON
fbem-26659	93	3	& zhao	PERSON
fbem-26659	93	4	s.	PERSON
fbem-26659	93	5	2022	CARDINAL
fbem-26659	94	1	asc 842	FAC
fbem-26659	94	2	ssrn	DATE
fbem-26659	95	1	4	CARDINAL
fbem-26659	95	2	l.	GPE
fbem-26659	95	3	griffin	PERSON
fbem-26659	95	4	p. a.	ORG
fbem-26659	95	5	r.	PERSON
fbem-26659	95	6	2023	CARDINAL
fbem-26659	96	1	asc 842	ORG
fbem-26659	97	1	european	NORP
fbem-26659	97	2	1	CARDINAL
fbem-26659	98	1	5	CARDINAL
fbem-26659	98	2	fasb	ORG
fbem-26659	99	1	n.d.	GPE
fbem-26659	101	1	https://asc.fasb.org/1943274/2147480009	ORG
fbem-26659	102	1	6	CARDINAL
fbem-26659	102	2	m.	PERSON
fbem-26659	102	3	b. l.	PERSON
fbem-26659	102	4	barbara tarasovich	PERSON
fbem-26659	102	5	d. p. s.	PERSON
fbem-26659	102	6	2020	DATE
fbem-26659	103	1	asc 842	LAW
fbem-26659	103	2	101(8	CARDINAL
fbem-26659	103	3	32	CARDINAL
fbem-26659	104	1	j.	PERSON
fbem-26659	104	2	a., & wang	ORG
fbem-26659	104	3	c. c.	PERSON
fbem-26659	104	4	2023	CARDINAL
fbem-26659	105	1	asc 842	LAW
fbem-26659	105	2	first	ORDINAL
fbem-26659	106	1	ssrn 4266529	EVENT
fbem-26659	107	1	8	CARDINAL
fbem-26659	107	2	k. j.	PERSON
fbem-26659	107	3	c. m.	PERSON
fbem-26659	107	4	2022	CARDINAL
fbem-26659	108	1	asc 842's	ORG
fbem-26659	109	1	21(4	DATE
fbem-26659	109	2	299	CARDINAL
fbem-26659	110	1	9	CARDINAL
fbem-26659	111	1	n.d.	GPE
fbem-26659	112	1	16	CARDINAL
fbem-26659	114	1	10	CARDINAL
fbem-26659	114	2	sun	PERSON
fbem-26659	114	3	s.	GPE
fbem-26659	114	4	wu	PERSON
fbem-26659	114	5	q., & zeng	ORG
fbem-26659	114	6	c. c.	PERSON
fbem-26659	114	7	2024	DATE
fbem-26659	115	1	842	CARDINAL
fbem-26659	116	1	ssrn 4524996	ORG
fbem-26659	117	1	11	CARDINAL
fbem-26659	117	2	b.	PERSON
fbem-26659	117	3	r.	PERSON
fbem-26659	117	4	2020	DATE
fbem-26659	118	1	asc 842	FAC
fbem-26659	119	1	business & finance	ORG
fbem-26659	119	2	11(1	CARDINAL
fbem-26659	119	3	29-40	CARDINAL
fbem-26659	120	1	12	CARDINAL
fbem-26659	120	2	2024	CARDINAL
fbem-26659	121	1	asc 842	PERSON
fbem-26659	122	1	13(1	CARDINAL
fbem-26659	122	2	1-13	DATE
fbem-26659	123	1	13	CARDINAL
fbem-26659	123	2	r.	NORP
fbem-26659	123	3	bosnick	GPE
fbem-26659	123	4	j., hays	GPE
fbem-26659	123	5	b., & loughlin	ORG
fbem-26659	123	6	j.	PERSON
fbem-26659	123	7	2023	CARDINAL
fbem-26659	124	1	asc 842	LAW
fbem-26659	124	2	842	CARDINAL
fbem-26659	125	1	journal of accountancy	ORG
fbem-26659	125	2	235(1	CARDINAL
fbem-26659	125	3	14-21	DATE
fbem-26659	126	1	14	CARDINAL
fbem-26659	126	2	r.	NORP
fbem-26659	126	3	winiarski	ORG
fbem-26659	126	4	h., & townsend	ORG
fbem-26659	126	5	2020	DATE
fbem-26659	127	1	asc	ORG
fbem-26659	127	2	842	CARDINAL
fbem-26659	128	1	90(3	CARDINAL
fbem-26659	128	2	48	CARDINAL