id	sid	eid	entity	type
fbem-28258	1	1	2766-824x	QUANTITY
fbem-28258	1	2	17	CARDINAL
fbem-28258	1	3	3	CARDINAL
fbem-28258	1	4	2024 154	DATE
fbem-28258	1	5	jiawen zhang * school	PERSON
fbem-28258	1	6	zhejiang university of finance	ORG
fbem-28258	1	7	hangzhou	GPE
fbem-28258	1	8	china	GPE
fbem-28258	1	9	jiawen zhang	PERSON
fbem-28258	1	10	recent years	DATE
fbem-28258	1	11	china	GPE
fbem-28258	6	1	1	CARDINAL
fbem-28258	7	1	1	CARDINAL
fbem-28258	8	1	recent years	DATE
fbem-28258	10	1	china	GPE
fbem-28258	12	1	2	CARDINAL
fbem-28258	12	2	2.1	CARDINAL
fbem-28258	13	1	2	CARDINAL
fbem-28258	14	1	china	GPE
fbem-28258	17	1	first	ORDINAL
fbem-28258	17	2	3	CARDINAL
fbem-28258	18	1	second	ORDINAL
fbem-28258	18	2	4	CARDINAL
fbem-28258	19	1	2.2	CARDINAL
fbem-28258	20	1	watts	LOC
fbem-28258	20	2	two	CARDINAL
fbem-28258	21	1	5	CARDINAL
fbem-28258	22	1	three	CARDINAL
fbem-28258	22	2	first	ORDINAL
fbem-28258	24	1	second	ORDINAL
fbem-28258	26	1	6	CARDINAL
fbem-28258	34	1	155	CARDINAL
fbem-28258	36	1	3	CARDINAL
fbem-28258	36	2	3.1	CARDINAL
fbem-28258	38	1	the tax department's	ORG
fbem-28258	40	1	1	CARDINAL
fbem-28258	40	2	2	CARDINAL
fbem-28258	41	1	3.2	CARDINAL
fbem-28258	42	1	2010	DATE
fbem-28258	44	1	1% and 99%	PERCENT
fbem-28258	45	1	6984	CARDINAL
fbem-28258	46	1	first	ORDINAL
fbem-28258	46	2	2010	DATE
fbem-28258	46	3	2015	DATE
fbem-28258	47	1	1	CARDINAL
fbem-28258	48	1	roychowdhury	ORG
fbem-28258	48	2	three	CARDINAL
fbem-28258	48	3	8	CARDINAL
fbem-28258	50	1	ti ti ti ti ti titi ti	PERSON
fbem-28258	50	2	1	CARDINAL
fbem-28258	50	3	3 1	DATE
fbem-28258	50	4	2 1	DATE
fbem-28258	50	5	10 1	DATE
fbem-28258	50	6	1	CARDINAL
fbem-28258	51	1	2	CARDINAL
fbem-28258	51	2	1	CARDINAL
fbem-28258	51	3	1	DATE
fbem-28258	51	4	4 1	DATE
fbem-28258	51	5	3 1	DATE
fbem-28258	51	6	2 1	DATE
fbem-28258	51	7	10 1	DATE
fbem-28258	51	8	1	CARDINAL
fbem-28258	52	1	1	CARDINAL
fbem-28258	52	2	1	CARDINAL
fbem-28258	52	3	2 1	DATE
fbem-28258	52	4	10 1	DATE
fbem-28258	52	5	1	CARDINAL
fbem-28258	53	1	4	CARDINAL
fbem-28258	53	2	titicfoti disexpaprodaatrem	PERSON
fbem-28258	53	3	1(_)1	CARDINAL
fbem-28258	53	4	5	CARDINAL
fbem-28258	53	5	5	CARDINAL
fbem-28258	54	1	first	ORDINAL
fbem-28258	54	2	chongqing	GPE
fbem-28258	54	3	shandong	GPE
fbem-28258	54	4	shanxi	GPE
fbem-28258	54	5	1	CARDINAL
fbem-28258	54	6	16	CARDINAL
fbem-28258	54	7	liaoning	GPE
fbem-28258	54	8	0	CARDINAL
fbem-28258	55	1	1	CARDINAL
fbem-28258	55	2	2013-2015	DATE
fbem-28258	55	3	0	CARDINAL
fbem-28258	55	4	2010-2012	DATE
fbem-28258	56	1	liu xing's	PERSON
fbem-28258	58	1	6	CARDINAL
fbem-28258	59	1	k.t.[10	PERSON
fbem-28258	59	2	1	CARDINAL
fbem-28258	59	3	1	CARDINAL
fbem-28258	59	4	2006	DATE
fbem-28258	60	1	first	ORDINAL
fbem-28258	60	2	chongqing	GPE
fbem-28258	60	3	shandong	GPE
fbem-28258	60	4	shanxi	GPE
fbem-28258	60	5	1	CARDINAL
fbem-28258	60	6	16	CARDINAL
fbem-28258	60	7	0	CARDINAL
fbem-28258	61	1	1	CARDINAL
fbem-28258	61	2	2013-2015	DATE
fbem-28258	62	1	0	CARDINAL
fbem-28258	62	2	2010-2012	DATE
fbem-28258	65	1	1	CARDINAL
fbem-28258	65	2	0	CARDINAL
fbem-28258	66	1	tobin	PERSON
fbem-28258	66	2	year end	DATE
fbem-28258	68	1	1	CARDINAL
fbem-28258	68	2	four	CARDINAL
fbem-28258	68	3	0	CARDINAL
fbem-28258	69	1	156	CARDINAL
fbem-28258	69	2	4.1	CARDINAL
fbem-28258	70	1	2	CARDINAL
fbem-28258	70	2	2	CARDINAL
fbem-28258	70	3	about 12.6%	PERCENT
fbem-28258	70	4	first	ORDINAL
fbem-28258	73	1	2	CARDINAL
fbem-28258	73	2	max	PERSON
fbem-28258	73	3	6,984	CARDINAL
fbem-28258	73	4	0.182 0.196 0.00150	MONEY
fbem-28258	73	5	1.645	MONEY
fbem-28258	73	6	6,984	CARDINAL
fbem-28258	73	7	6,984	CARDINAL
fbem-28258	73	8	6,984	CARDINAL
fbem-28258	73	9	6,984	CARDINAL
fbem-28258	73	10	6,984	CARDINAL
fbem-28258	73	11	76.95	CARDINAL
fbem-28258	73	12	6,984 0.500	QUANTITY
fbem-28258	73	13	6,984	CARDINAL
fbem-28258	73	14	6,984	CARDINAL
fbem-28258	73	15	14.53	CARDINAL
fbem-28258	73	16	6,984	CARDINAL
fbem-28258	73	17	6,984	CARDINAL
fbem-28258	73	18	9.061	MONEY
fbem-28258	73	19	15	CARDINAL
fbem-28258	73	20	6,984	CARDINAL
fbem-28258	73	21	0.600	CARDINAL
fbem-28258	73	22	6,984	CARDINAL
fbem-28258	73	23	6.718	CARDINAL
fbem-28258	73	24	19.31	CARDINAL
fbem-28258	73	25	max	PERSON
fbem-28258	73	26	6,984	CARDINAL
fbem-28258	73	27	14.73	MONEY
fbem-28258	73	28	6,984	CARDINAL
fbem-28258	73	29	0.0830	MONEY
fbem-28258	73	30	1	CARDINAL
fbem-28258	73	31	3	CARDINAL
fbem-28258	73	32	1	CARDINAL
fbem-28258	73	33	2	CARDINAL
fbem-28258	74	1	0.014	CARDINAL
fbem-28258	74	2	0.014	CARDINAL
fbem-28258	74	3	0.054	CARDINAL
fbem-28258	74	4	0.011	CARDINAL
fbem-28258	74	5	0.002	CARDINAL
fbem-28258	74	6	0.001	CARDINAL
fbem-28258	74	7	0.039	CARDINAL
fbem-28258	74	8	0.008	CARDINAL
fbem-28258	74	9	0.007	CARDINAL
fbem-28258	74	10	0.002	CARDINAL
fbem-28258	74	11	0.122	CARDINAL
fbem-28258	74	12	0.023	CARDINAL
fbem-28258	74	13	0.002	CARDINAL
fbem-28258	74	14	0.003	CARDINAL
fbem-28258	74	15	0.036	CARDINAL
fbem-28258	74	16	0.088	CARDINAL
fbem-28258	74	17	0.001	CARDINAL
fbem-28258	74	18	0.008	CARDINAL
fbem-28258	74	19	0.032	CARDINAL
fbem-28258	74	20	0.185	CARDINAL
fbem-28258	74	21	0.001	CARDINAL
fbem-28258	74	22	0.244) n 6984.000 6984.000	MONEY
fbem-28258	74	23	0.032	CARDINAL
fbem-28258	74	24	0.1	CARDINAL
fbem-28258	75	1	0.05	CARDINAL
fbem-28258	76	1	0.01 4.2	CARDINAL
fbem-28258	77	1	3	CARDINAL
fbem-28258	77	2	1	CARDINAL
fbem-28258	78	1	first	ORDINAL
fbem-28258	78	2	second	ORDINAL
fbem-28258	80	1	second	ORDINAL
fbem-28258	80	2	1%	PERCENT
fbem-28258	82	1	4.3	CARDINAL
fbem-28258	83	1	4	CARDINAL
fbem-28258	83	2	7	CARDINAL
fbem-28258	83	3	9	CARDINAL
fbem-28258	85	1	k10	ORG
fbem-28258	85	2	7	CARDINAL
fbem-28258	86	1	k10	ORG
fbem-28258	87	1	8)	CARDINAL
fbem-28258	88	1	k_210	GPE
fbem-28258	88	2	9	CARDINAL
fbem-28258	88	3	4	CARDINAL
fbem-28258	88	4	1	CARDINAL
fbem-28258	88	5	2	CARDINAL
fbem-28258	88	6	3	CARDINAL
fbem-28258	88	7	0.036	CARDINAL
fbem-28258	88	8	0.008	CARDINAL
fbem-28258	88	9	0.016	CARDINAL
fbem-28258	88	10	0.008	CARDINAL
fbem-28258	88	11	0.009	CARDINAL
fbem-28258	88	12	0.001	CARDINAL
fbem-28258	88	13	0.001	CARDINAL
fbem-28258	88	14	0.030	CARDINAL
fbem-28258	88	15	0.072	CARDINAL
fbem-28258	88	16	0.033	CARDINAL
fbem-28258	88	17	0.015	CARDINAL
fbem-28258	88	18	0.013	CARDINAL
fbem-28258	88	19	0.015	CARDINAL
fbem-28258	88	20	0.288	CARDINAL
fbem-28258	88	21	0.007	CARDINAL
fbem-28258	88	22	0.019	CARDINAL
fbem-28258	88	23	0.008	CARDINAL
fbem-28258	88	24	0.001 -0.002	CARDINAL
fbem-28258	88	25	0.003	CARDINAL
fbem-28258	88	26	0.003	CARDINAL
fbem-28258	88	27	0.003	CARDINAL
fbem-28258	88	28	0.022	CARDINAL
fbem-28258	88	29	0.022	CARDINAL
fbem-28258	88	30	0.002	CARDINAL
fbem-28258	88	31	0.002	CARDINAL
fbem-28258	88	32	0.002	CARDINAL
fbem-28258	88	33	0.052	CARDINAL
fbem-28258	88	34	0.020 0.053	CARDINAL
fbem-28258	88	35	0.013	CARDINAL
fbem-28258	88	36	0.013	CARDINAL
fbem-28258	88	37	0.013	CARDINAL
fbem-28258	88	38	0.006	CARDINAL
fbem-28258	88	39	0.005	CARDINAL
fbem-28258	88	40	0.006	CARDINAL
fbem-28258	88	41	0.001	CARDINAL
fbem-28258	88	42	0.001	CARDINAL
fbem-28258	88	43	0.002	CARDINAL
fbem-28258	88	44	0.001	CARDINAL
fbem-28258	88	45	0.038 0.091	QUANTITY
fbem-28258	88	46	0.042	CARDINAL
fbem-28258	88	47	0.048	CARDINAL
fbem-28258	88	48	0.054	CARDINAL
fbem-28258	88	49	0.048	CARDINAL
fbem-28258	88	50	0.002	CARDINAL
fbem-28258	88	51	0.002	CARDINAL
fbem-28258	88	52	0.005	CARDINAL
fbem-28258	88	53	0.005	CARDINAL
fbem-28258	88	54	0.004	CARDINAL
fbem-28258	88	55	0.003	CARDINAL
fbem-28258	88	56	0.004	CARDINAL
fbem-28258	88	57	0.010	CARDINAL
fbem-28258	88	58	0.008	CARDINAL
fbem-28258	88	59	0.010	CARDINAL
fbem-28258	89	1	0.233	CARDINAL
fbem-28258	89	2	0.068	CARDINAL
fbem-28258	89	3	0.071	CARDINAL
fbem-28258	89	4	0.068	CARDINAL
fbem-28258	90	1	0.072	CARDINAL
fbem-28258	90	2	0.1	CARDINAL
fbem-28258	91	1	0.05	CARDINAL
fbem-28258	92	1	0.01	CARDINAL
fbem-28258	92	2	second	ORDINAL
fbem-28258	92	3	0.033	CARDINAL
fbem-28258	92	4	5%	PERCENT
fbem-28258	93	1	157	CARDINAL
fbem-28258	94	1	third	ORDINAL
fbem-28258	97	1	5	CARDINAL
fbem-28258	98	1	first	ORDINAL
fbem-28258	98	2	china	GPE
fbem-28258	100	1	secondly	ORDINAL
fbem-28258	103	1	5.1	CARDINAL
fbem-28258	106	1	5.2	CARDINAL
fbem-28258	106	2	china	GPE
fbem-28258	109	1	5.3	CARDINAL
fbem-28258	109	2	one	CARDINAL
fbem-28258	112	1	1	CARDINAL
fbem-28258	112	2	j. l.	PERSON
fbem-28258	112	3	2014	DATE
fbem-28258	113	1	the american taxation association	ORG
fbem-28258	113	2	36(2	CARDINAL
fbem-28258	113	3	137	CARDINAL
fbem-28258	114	1	2	CARDINAL
fbem-28258	114	2	r. m.	PERSON
fbem-28258	114	3	zolt	PERSON
fbem-28258	114	4	e. m.	PERSON
fbem-28258	114	5	2008	DATE
fbem-28258	115	1	national tax journal	ORG
fbem-28258	115	2	61(4	DATE
fbem-28258	115	3	791	CARDINAL
fbem-28258	116	1	3	CARDINAL
fbem-28258	116	2	b.	PERSON
fbem-28258	116	3	zhang	GPE
fbem-28258	116	4	l.f.	PERSON
fbem-28258	116	5	2019	DATE
fbem-28258	117	1	j. taxation research	ORG
fbem-28258	117	2	07.013	CARDINAL
fbem-28258	118	1	z.f.	GPE
fbem-28258	118	2	j.	PERSON
fbem-28258	118	3	2022	CARDINAL
fbem-28258	119	1	j. foreign economics & management	ORG
fbem-28258	119	2	44(01):105	CARDINAL
fbem-28258	120	1	5	CARDINAL
fbem-28258	120	2	watts	LOC
fbem-28258	120	3	r. l.	PERSON
fbem-28258	120	4	j. l.	PERSON
fbem-28258	120	5	1990	DATE
fbem-28258	121	1	prentice hall	ORG
fbem-28258	121	2	beijing	GPE
fbem-28258	122	1	6	CARDINAL
fbem-28258	122	2	chen	PERSON
fbem-28258	122	3	k. j.	PERSON
fbem-28258	122	4	2017	CARDINAL
fbem-28258	123	1	j. management review	ORG
fbem-28258	123	2	29(07):3-18	CARDINAL
fbem-28258	124	1	7	CARDINAL
fbem-28258	124	2	h. x.	PERSON
fbem-28258	124	3	liu	PERSON
fbem-28258	124	4	s. h.	PERSON
fbem-28258	124	5	2017	CARDINAL
fbem-28258	125	1	j. research on financial	ORG
fbem-28258	125	2	05):57-64	DATE
fbem-28258	126	1	8	CARDINAL
fbem-28258	126	2	s.	PERSON
fbem-28258	126	3	2006	DATE
fbem-28258	127	1	42(3	CARDINAL
fbem-28258	128	1	9	CARDINAL
fbem-28258	128	2	x.	GPE
fbem-28258	128	3	k. t.	PERSON
fbem-28258	128	4	2013	DATE
fbem-28258	129	1	j. accounting research	ORG
fbem-28258	129	2	06):4753+96	DATE
fbem-28258	130	1	10	CARDINAL
fbem-28258	130	2	k.t.	GPE
fbem-28258	130	3	dong	PERSON
fbem-28258	130	4	cui	PERSON
fbem-28258	130	5	y. q.	PERSON
fbem-28258	130	6	2015	DATE
fbem-28258	131	1	j. accounting research	ORG
fbem-28258	131	2	10):23-29+96	DATE