id	sid	eid	entity	type
fbem-28467	1	1	2766-824x	QUANTITY
fbem-28467	1	2	17	CARDINAL
fbem-28467	1	3	3	CARDINAL
fbem-28467	1	4	2024 330	DATE
fbem-28467	1	5	chinese	NORP
fbem-28467	1	6	wenda	ORG
fbem-28467	2	1	adamson university	ORG
fbem-28467	2	2	philippines	GPE
fbem-28467	2	3	chinese	NORP
fbem-28467	2	4	csr	ORG
fbem-28467	3	1	tobin	ORG
fbem-28467	4	1	chinese	NORP
fbem-28467	4	2	2014	DATE
fbem-28467	4	3	csr	ORG
fbem-28467	7	1	1.	CARDINAL
fbem-28467	7	2	chinese	NORP
fbem-28467	8	1	china	GPE
fbem-28467	8	2	ministry of civil affairs	ORG
fbem-28467	8	3	u.s.	GPE
fbem-28467	8	4	about 18	CARDINAL
fbem-28467	8	5	china	GPE
fbem-28467	8	6	2019	DATE
fbem-28467	9	1	chinese	NORP
fbem-28467	10	1	csr	ORG
fbem-28467	11	1	chinese	NORP
fbem-28467	12	1	csr	ORG
fbem-28467	12	2	csr	ORG
fbem-28467	13	1	china	GPE
fbem-28467	19	1	1	CARDINAL
fbem-28467	19	2	csr	ORG
fbem-28467	20	1	china	GPE
fbem-28467	21	1	chinese	NORP
fbem-28467	22	1	331	CARDINAL
fbem-28467	22	2	1	CARDINAL
fbem-28467	22	3	2	CARDINAL
fbem-28467	22	4	2.1	CARDINAL
fbem-28467	23	1	chinese	NORP
fbem-28467	26	1	1	CARDINAL
fbem-28467	28	1	2	CARDINAL
fbem-28467	28	2	2.1	CARDINAL
fbem-28467	28	3	2.2	CARDINAL
fbem-28467	28	4	2.3	CARDINAL
fbem-28467	28	5	3	CARDINAL
fbem-28467	29	1	4.	CARDINAL
fbem-28467	29	2	4.1	CARDINAL
fbem-28467	29	3	4.2	CARDINAL
fbem-28467	29	4	4.3	CARDINAL
fbem-28467	29	5	4.4	CARDINAL
fbem-28467	29	6	5	CARDINAL
fbem-28467	30	1	eva	NORP
fbem-28467	30	2	roe	PRODUCT
fbem-28467	31	1	6	CARDINAL
fbem-28467	33	1	2.2	CARDINAL
fbem-28467	33	2	eva	NORP
fbem-28467	33	3	roe	PRODUCT
fbem-28467	34	1	eva	NORP
fbem-28467	34	2	roe	PRODUCT
fbem-28467	36	1	eva	NORP
fbem-28467	36	2	roe	PRODUCT
fbem-28467	36	3	eva	NORP
fbem-28467	36	4	roe	PRODUCT
fbem-28467	37	1	eva	NORP
fbem-28467	37	2	roe	PRODUCT
fbem-28467	38	1	3	CARDINAL
fbem-28467	45	1	china	GPE
fbem-28467	45	2	300	CARDINAL
fbem-28467	45	3	2014	DATE
fbem-28467	45	4	2023	CARDINAL
fbem-28467	45	5	csmar	PERSON
fbem-28467	47	1	4	CARDINAL
fbem-28467	47	2	4.1	CARDINAL
fbem-28467	48	1	1	CARDINAL
fbem-28467	49	1	max	PERSON
fbem-28467	49	2	2153	CARDINAL
fbem-28467	49	3	28.697	CARDINAL
fbem-28467	49	4	1	CARDINAL
fbem-28467	50	1	2153	PRODUCT
fbem-28467	50	2	332	CARDINAL
fbem-28467	50	3	28.697	CARDINAL
fbem-28467	50	4	19.939	CARDINAL
fbem-28467	51	1	24.472	CARDINAL
fbem-28467	51	2	1.59	CARDINAL
fbem-28467	53	1	24.388	CARDINAL
fbem-28467	54	1	2	CARDINAL
fbem-28467	56	1	max	PERSON
fbem-28467	56	2	2153	CARDINAL
fbem-28467	56	3	0.495 0.5	QUANTITY
fbem-28467	56	4	1	CARDINAL
fbem-28467	56	5	1	CARDINAL
fbem-28467	56	6	0	CARDINAL
fbem-28467	56	7	2	CARDINAL
fbem-28467	57	1	2153	PRODUCT
fbem-28467	57	2	1	CARDINAL
fbem-28467	57	3	0	DATE
fbem-28467	58	1	0.495	CARDINAL
fbem-28467	58	2	0.5	CARDINAL
fbem-28467	59	1	4.2	CARDINAL
fbem-28467	60	1	3-5	CARDINAL
fbem-28467	60	2	tobin	ORG
fbem-28467	62	1	3	CARDINAL
fbem-28467	64	1	max eva 2153	PERSON
fbem-28467	65	1	3	CARDINAL
fbem-28467	66	1	2153	PRODUCT
fbem-28467	66	2	25.474	CARDINAL
fbem-28467	67	1	18.261	CARDINAL
fbem-28467	69	1	8.855	CARDINAL
fbem-28467	70	1	4.2.2	CARDINAL
fbem-28467	70	2	4	CARDINAL
fbem-28467	72	1	max roe 2153	PERSON
fbem-28467	72	2	.135	CARDINAL
fbem-28467	72	3	1.331	CARDINAL
fbem-28467	72	4	4	CARDINAL
fbem-28467	73	1	2153	PRODUCT
fbem-28467	73	2	roe	PRODUCT
fbem-28467	73	3	1.331	CARDINAL
fbem-28467	74	1	0.139	CARDINAL
fbem-28467	74	2	0.135	CARDINAL
fbem-28467	77	1	4.2.3	DATE
fbem-28467	78	1	tobin	ORG
fbem-28467	78	2	5	CARDINAL
fbem-28467	80	1	max tobin	PERSON
fbem-28467	80	2	2153	CARDINAL
fbem-28467	80	3	33.374	CARDINAL
fbem-28467	80	4	5	CARDINAL
fbem-28467	80	5	tobin	ORG
fbem-28467	81	1	2153	PRODUCT
fbem-28467	81	2	33.374	CARDINAL
fbem-28467	81	3	0.639	CARDINAL
fbem-28467	82	1	3.04	CARDINAL
fbem-28467	82	2	2.982	CARDINAL
fbem-28467	83	1	two	CARDINAL
fbem-28467	84	1	1.981	CARDINAL
fbem-28467	85	1	4.3	CARDINAL
fbem-28467	86	1	pearson analysis	ORG
fbem-28467	87	1	3	CARDINAL
fbem-28467	88	1	two	CARDINAL
fbem-28467	88	2	first	ORDINAL
fbem-28467	89	1	pearson	ORG
fbem-28467	89	2	6	CARDINAL
fbem-28467	90	1	6	CARDINAL
fbem-28467	91	1	6	CARDINAL
fbem-28467	92	1	1%	PERCENT
fbem-28467	92	2	5%	PERCENT
fbem-28467	92	3	10%	PERCENT
fbem-28467	93	1	less than 0.01	CARDINAL
fbem-28467	93	2	333	CARDINAL
fbem-28467	94	1	less than 0.01	CARDINAL
fbem-28467	95	1	tobin	ORG
fbem-28467	95	2	less than 0.01	CARDINAL
fbem-28467	95	3	tobin	ORG
fbem-28467	97	1	0.173	CARDINAL
fbem-28467	97	2	less than 0.01	CARDINAL
fbem-28467	98	1	china	GPE
fbem-28467	99	1	0.182	CARDINAL
fbem-28467	99	2	less than 0.01	CARDINAL
fbem-28467	100	1	tobin	ORG
fbem-28467	100	2	less than 0.01	CARDINAL
fbem-28467	100	3	tobin	ORG
fbem-28467	100	4	chinese	NORP
fbem-28467	101	1	roe	PERSON
fbem-28467	101	2	tobin	PERSON
fbem-28467	102	1	4.4	CARDINAL
fbem-28467	103	1	7-10	DATE
fbem-28467	103	2	four	CARDINAL
fbem-28467	104	1	4.4.1	CARDINAL
fbem-28467	104	2	7	CARDINAL
fbem-28467	106	1	max	PERSON
fbem-28467	106	2	2153	CARDINAL
fbem-28467	106	3	16 8.384	CARDINAL
fbem-28467	106	4	7	CARDINAL
fbem-28467	108	1	2153	PRODUCT
fbem-28467	108	2	0	DATE
fbem-28467	109	1	16	DATE
fbem-28467	109	2	8.384	CARDINAL
fbem-28467	111	1	8.541	CARDINAL
fbem-28467	114	1	zhou & li	ORG
fbem-28467	114	2	2020	DATE
fbem-28467	115	1	4.4.2	CARDINAL
fbem-28467	116	1	8	CARDINAL
fbem-28467	118	1	max	PERSON
fbem-28467	118	2	2153	CARDINAL
fbem-28467	118	3	5.062	CARDINAL
fbem-28467	118	4	202	CARDINAL
fbem-28467	118	5	8	CARDINAL
fbem-28467	119	1	2153	PRODUCT
fbem-28467	119	2	202	CARDINAL
fbem-28467	119	3	0	CARDINAL
fbem-28467	122	1	0.643	CARDINAL
fbem-28467	122	2	5.062	CARDINAL
fbem-28467	124	1	0	DATE
fbem-28467	127	1	wu shan & zou	ORG
fbem-28467	127	2	2022	CARDINAL
fbem-28467	128	1	4.4.3	CARDINAL
fbem-28467	128	2	9	CARDINAL
fbem-28467	130	1	max tsd	PERSON
fbem-28467	130	2	2153	PRODUCT
fbem-28467	130	3	5.511	CARDINAL
fbem-28467	130	4	20.646	CARDINAL
fbem-28467	130	5	9	CARDINAL
fbem-28467	130	6	334	CARDINAL
fbem-28467	131	1	2153	PRODUCT
fbem-28467	131	2	tsd	ORG
fbem-28467	133	1	tsd	ORG
fbem-28467	133	2	20.646	CARDINAL
fbem-28467	133	3	0	CARDINAL
fbem-28467	134	1	5.511	CARDINAL
fbem-28467	136	1	6.409	CARDINAL
fbem-28467	137	1	tsd	ORG
fbem-28467	137	2	yang haoran	PERSON
fbem-28467	137	3	2021	CARDINAL
fbem-28467	138	1	4.4.4	CARDINAL
fbem-28467	138	2	10	CARDINAL
fbem-28467	141	1	max ei	PERSON
fbem-28467	141	2	2153	CARDINAL
fbem-28467	141	3	8.449	MONEY
fbem-28467	141	4	10	CARDINAL
fbem-28467	142	1	2153	PRODUCT
fbem-28467	142	2	0	DATE
fbem-28467	143	1	ei	ORG
fbem-28467	143	2	6.123	CARDINAL
fbem-28467	143	3	8.449	CARDINAL
fbem-28467	145	1	du, z., & li	ORG
fbem-28467	145	2	g.	PERSON
fbem-28467	145	3	2019	DATE
fbem-28467	145	4	csr	ORG
fbem-28467	146	1	csr	ORG
fbem-28467	148	1	4.5	CARDINAL
fbem-28467	149	1	csr	ORG
fbem-28467	149	2	eva	NORP
fbem-28467	149	3	roe	PRODUCT
fbem-28467	151	1	csr	ORG
fbem-28467	152	1	first	ORDINAL
fbem-28467	152	2	four	CARDINAL
fbem-28467	152	3	csr	ORG
fbem-28467	152	4	three	CARDINAL
fbem-28467	152	5	tobin	ORG
fbem-28467	153	1	second	ORDINAL
fbem-28467	154	1	third	ORDINAL
fbem-28467	155	1	fourth	ORDINAL
fbem-28467	157	1	csr	ORG
fbem-28467	158	1	four	CARDINAL
fbem-28467	159	1	11	CARDINAL
fbem-28467	159	2	11	CARDINAL
fbem-28467	160	1	s.e.	GPE
fbem-28467	161	1	eva	NORP
fbem-28467	161	2	0.044 16.182	PERSON
fbem-28467	161	3	0.076	CARDINAL
fbem-28467	162	1	0.328 0.075	CARDINAL
fbem-28467	162	2	0.046 -1.57 0.116 roe <--dp	QUANTITY
fbem-28467	162	3	0.005	CARDINAL
fbem-28467	162	4	0.001	CARDINAL
fbem-28467	162	5	0.236	CARDINAL
fbem-28467	162	6	0.003	CARDINAL
fbem-28467	162	7	0.04	CARDINAL
fbem-28467	162	8	6.183	CARDINAL
fbem-28467	162	9	0.011	CARDINAL
fbem-28467	162	10	0.552	CARDINAL
fbem-28467	162	11	0.057	CARDINAL
fbem-28467	162	12	0.006	CARDINAL
fbem-28467	164	1	0.1%	PERCENT
fbem-28467	164	2	1%	PERCENT
fbem-28467	164	3	5%	PERCENT
fbem-28467	165	1	11	CARDINAL
fbem-28467	165	2	three	CARDINAL
fbem-28467	165	3	eva	NORP
fbem-28467	165	4	roe	PERSON
fbem-28467	165	5	tobin	ORG
fbem-28467	167	1	335	CARDINAL
fbem-28467	168	1	tsd	ORG
fbem-28467	168	2	roe	PERSON
fbem-28467	168	3	tobin	ORG
fbem-28467	170	1	roe	PRODUCT
fbem-28467	170	2	roe	PRODUCT
fbem-28467	170	3	q.	PERSON
fbem-28467	171	1	2	CARDINAL
fbem-28467	171	2	4.6	CARDINAL
fbem-28467	172	1	davis & thompson	ORG
fbem-28467	172	2	2024	DATE
fbem-28467	174	1	336	CARDINAL
fbem-28467	174	2	12	CARDINAL
fbem-28467	175	1	tobin	ORG
fbem-28467	176	1	eva	NORP
fbem-28467	176	2	roe	PERSON
fbem-28467	176	3	tobin	ORG
fbem-28467	176	4	q. optimization of financial policies	ORG
fbem-28467	179	1	tsd	ORG
fbem-28467	183	1	5	CARDINAL
fbem-28467	183	2	5.1	CARDINAL
fbem-28467	184	1	1	CARDINAL
fbem-28467	185	1	19.939	CARDINAL
fbem-28467	185	2	28.697	CARDINAL
fbem-28467	185	3	24.472	CARDINAL
fbem-28467	186	1	1	CARDINAL
fbem-28467	186	2	0.495	CARDINAL
fbem-28467	188	1	2	CARDINAL
fbem-28467	188	2	chapter 3	LAW
fbem-28467	188	3	tobin	ORG
fbem-28467	190	1	3	CARDINAL
fbem-28467	190	2	eva	NORP
fbem-28467	190	3	roe	PERSON
fbem-28467	191	1	three	CARDINAL
fbem-28467	193	1	roe	PRODUCT
fbem-28467	195	1	4	CARDINAL
fbem-28467	195	2	four	CARDINAL
fbem-28467	199	1	5	CARDINAL
fbem-28467	201	1	tsd	ORG
fbem-28467	202	1	6	CARDINAL
fbem-28467	206	1	5.2	CARDINAL
fbem-28467	206	2	1	CARDINAL
fbem-28467	207	1	337	CARDINAL
fbem-28467	210	1	2	CARDINAL
fbem-28467	210	2	roe	PRODUCT
fbem-28467	214	1	3	CARDINAL
fbem-28467	218	1	4	CARDINAL
fbem-28467	219	1	tsd	ORG
fbem-28467	220	1	csr	ORG
fbem-28467	221	1	5	CARDINAL
fbem-28467	225	1	6	CARDINAL
fbem-28467	225	2	secondly	ORDINAL
fbem-28467	225	3	thirdly	ORDINAL
fbem-28467	225	4	healthcare	ORG
fbem-28467	225	5	fourth	ORDINAL
fbem-28467	227	1	1	CARDINAL
fbem-28467	227	2	ameer r.	PERSON
fbem-28467	227	3	khan a.	PERSON
fbem-28467	227	4	khattak s.(2020	PERSON
fbem-28467	229	1	12(18	CARDINAL
fbem-28467	229	2	7583	DATE
fbem-28467	230	1	2	CARDINAL
fbem-28467	230	2	watson	GPE
fbem-28467	230	3	a.(2022	GPE
fbem-28467	232	1	journal of business ethics	ORG
fbem-28467	232	2	173(1	DATE
fbem-28467	232	3	37	CARDINAL
fbem-28467	233	1	3	CARDINAL
fbem-28467	233	2	2023	CARDINAL
fbem-28467	235	1	social sciences	ORG
fbem-28467	235	2	harbin normal university	ORG
fbem-28467	235	3	82-86	DATE
fbem-28467	236	1	4	CARDINAL
fbem-28467	236	2	2023	CARDINAL
fbem-28467	238	1	journal of shandong university of business and economics	ORG
fbem-28467	238	2	813+86	DATE
fbem-28467	239	1	5	CARDINAL
fbem-28467	239	2	chen	PERSON
fbem-28467	239	3	liu	PERSON
fbem-28467	239	4	j., zhang	PERSON
fbem-28467	239	5	2020	DATE
fbem-28467	240	1	chinese	NORP
fbem-28467	241	1	journal of business ethics	ORG
fbem-28467	241	2	161(2	CARDINAL
fbem-28467	241	3	283	CARDINAL
fbem-28467	242	1	6	CARDINAL
fbem-28467	242	2	dai	ORG
fbem-28467	242	3	f.	PERSON
fbem-28467	242	4	li	PERSON
fbem-28467	242	5	& xu	PERSON
fbem-28467	242	6	f.	PERSON
fbem-28467	242	7	2023	CARDINAL
fbem-28467	243	1	16	CARDINAL
fbem-28467	243	2	89	CARDINAL
fbem-28467	244	1	7	CARDINAL
fbem-28467	244	2	thompson	PERSON
fbem-28467	246	1	33(1	CARDINAL
fbem-28467	246	2	65	CARDINAL
fbem-28467	247	1	8	CARDINAL
fbem-28467	247	2	2019	DATE
fbem-28467	249	1	16	CARDINAL
fbem-28467	249	2	6670	CARDINAL
fbem-28467	250	1	9	CARDINAL
fbem-28467	250	2	liu	PERSON
fbem-28467	250	3	2021	CARDINAL
fbem-28467	252	1	16	CARDINAL
fbem-28467	252	2	2529+83	DATE
fbem-28467	253	1	10	CARDINAL
fbem-28467	253	2	2020	DATE
fbem-28467	255	1	18	CARDINAL
fbem-28467	255	2	2	CARDINAL
fbem-28467	256	1	11	CARDINAL
fbem-28467	256	2	huang	PERSON
fbem-28467	256	3	luo	PERSON
fbem-28467	256	4	m., & yan	ORG
fbem-28467	256	5	x.	GPE
fbem-28467	256	6	2023	CARDINAL
fbem-28467	257	1	22	CARDINAL
fbem-28467	257	2	22	CARDINAL
fbem-28467	258	1	12	CARDINAL
fbem-28467	258	2	& zhang	PERSON
fbem-28467	258	3	w.	PERSON
fbem-28467	258	4	2022	CARDINAL
fbem-28467	260	1	hebei	GPE
fbem-28467	260	2	12	CARDINAL
fbem-28467	260	3	84	CARDINAL
fbem-28467	261	1	13	CARDINAL
fbem-28467	261	2	kim	PERSON
fbem-28467	261	3	lee	PERSON
fbem-28467	261	4	s.	PERSON
fbem-28467	261	5	2022	CARDINAL
fbem-28467	263	1	14(6	DATE
fbem-28467	263	2	3456	DATE
fbem-28467	264	1	14	CARDINAL
fbem-28467	264	2	j.	PERSON
fbem-28467	264	3	2020	DATE
fbem-28467	265	1	zhejiang	GPE
fbem-28467	266	1	06	CARDINAL
fbem-28467	266	2	5256	DATE
fbem-28467	267	1	338	CARDINAL
fbem-28467	267	2	15	CARDINAL
fbem-28467	267	3	m.	PERSON
fbem-28467	267	4	2023	CARDINAL
fbem-28467	269	1	22	CARDINAL
fbem-28467	269	2	6368	DATE
fbem-28467	270	1	16	CARDINAL
fbem-28467	270	2	x.	PERSON
fbem-28467	270	3	2022	CARDINAL
fbem-28467	273	1	12	CARDINAL
fbem-28467	273	2	62	CARDINAL
fbem-28467	274	1	17	CARDINAL
fbem-28467	274	2	liang	PERSON
fbem-28467	274	3	w., & ge	ORG
fbem-28467	274	4	2023	CARDINAL
fbem-28467	275	1	shanghai	GPE
fbem-28467	275	2	shenzhen	GPE
fbem-28467	276	1	11	CARDINAL
fbem-28467	276	2	76-81	CARDINAL
fbem-28467	277	1	18	CARDINAL
fbem-28467	277	2	c. x.	PERSON
fbem-28467	277	3	2021	CARDINAL
fbem-28467	279	1	14	CARDINAL
fbem-28467	279	2	54	CARDINAL
fbem-28467	280	1	19	CARDINAL
fbem-28467	280	2	l.	PERSON
fbem-28467	280	3	2021).tax	CARDINAL
fbem-28467	280	4	csr	ORG
fbem-28467	280	5	20	CARDINAL
fbem-28467	280	6	56	CARDINAL
fbem-28467	281	1	20	CARDINAL
fbem-28467	281	2	& zhao	PERSON
fbem-28467	281	3	r.	PERSON
fbem-28467	281	4	2023	CARDINAL
fbem-28467	282	1	china	GPE
fbem-28467	283	1	42(3	CARDINAL
fbem-28467	283	2	157-180	CARDINAL
fbem-28467	284	1	21	CARDINAL
fbem-28467	284	2	j., & cui	ORG
fbem-28467	284	3	2022).research	CARDINAL
fbem-28467	285	1	03	CARDINAL
fbem-28467	285	2	82-86	DATE
fbem-28467	286	1	22	CARDINAL
fbem-28467	286	2	2020	DATE
fbem-28467	287	1	china	GPE
fbem-28467	288	1	278	CARDINAL
fbem-28467	289	1	23	CARDINAL
fbem-28467	289	2	2023).thoughts	TIME
fbem-28467	290	1	10	CARDINAL
fbem-28467	290	2	134	CARDINAL
fbem-28467	290	3	24	CARDINAL
fbem-28467	290	4	w.	PERSON
fbem-28467	290	5	zhao	PERSON
fbem-28467	290	6	2022).corporate	CARDINAL
fbem-28467	290	7	china	GPE
fbem-28467	291	1	journal of business ethics	ORG
fbem-28467	291	2	170(1	DATE
fbem-28467	291	3	45	CARDINAL
fbem-28467	292	1	25	CARDINAL
fbem-28467	292	2	peng	PERSON
fbem-28467	292	3	x.	GPE
fbem-28467	292	4	2023	CARDINAL
fbem-28467	294	1	shanghai	GPE
fbem-28467	294	2	08	CARDINAL
fbem-28467	294	3	213215	DATE