id	sid	eid	entity	type
fbem-28662	1	1	2766-824x	QUANTITY
fbem-28662	1	2	17	CARDINAL
fbem-28662	1	3	3	CARDINAL
fbem-28662	1	4	2024	CARDINAL
fbem-28662	1	5	462	PRODUCT
fbem-28662	1	6	xiaochuan yuan	ORG
fbem-28662	1	7	anhui university of finance	ORG
fbem-28662	1	8	233000	DATE
fbem-28662	1	9	china	GPE
fbem-28662	1	10	recent years	DATE
fbem-28662	4	1	china	GPE
fbem-28662	4	2	2014	DATE
fbem-28662	4	3	2023	CARDINAL
fbem-28662	5	1	1	CARDINAL
fbem-28662	5	2	2	CARDINAL
fbem-28662	5	3	3	CARDINAL
fbem-28662	8	1	1	CARDINAL
fbem-28662	11	1	2021	CARDINAL
fbem-28662	12	1	the ministry of finance	ORG
fbem-28662	14	1	luo et al.	PERSON
fbem-28662	14	2	2023	CARDINAL
fbem-28662	17	1	20th	ORDINAL
fbem-28662	17	2	congress	ORG
fbem-28662	17	3	china	GPE
fbem-28662	18	1	china	GPE
fbem-28662	19	1	1987	DATE
fbem-28662	21	1	2022	CARDINAL
fbem-28662	21	2	li et al.	PERSON
fbem-28662	21	3	2022	CARDINAL
fbem-28662	21	4	xu et al.	PERSON
fbem-28662	21	5	2023	CARDINAL
fbem-28662	23	1	two	CARDINAL
fbem-28662	24	1	hill et al.	PERSON
fbem-28662	24	2	1989	DATE
fbem-28662	24	3	wu	PERSON
fbem-28662	24	4	2014	DATE
fbem-28662	24	5	guo	ORG
fbem-28662	24	6	2018	DATE
fbem-28662	24	7	2011	DATE
fbem-28662	26	1	china	GPE
fbem-28662	26	2	2014	DATE
fbem-28662	26	3	2023	CARDINAL
fbem-28662	27	1	three	CARDINAL
fbem-28662	27	2	first	ORDINAL
fbem-28662	28	1	xu et al.	PERSON
fbem-28662	28	2	2022	CARDINAL
fbem-28662	28	3	2021	CARDINAL
fbem-28662	29	1	xing et al.	PERSON
fbem-28662	29	2	2024	DATE
fbem-28662	29	3	ying et al.	PERSON
fbem-28662	29	4	2024	DATE
fbem-28662	30	1	463	CARDINAL
fbem-28662	31	1	second	ORDINAL
fbem-28662	32	1	wu et al.	PERSON
fbem-28662	32	2	2024	DATE
fbem-28662	32	3	gu et al.	PERSON
fbem-28662	32	4	2021	CARDINAL
fbem-28662	32	5	liu et al.	PERSON
fbem-28662	32	6	2022	CARDINAL
fbem-28662	34	1	xie et al.	ORG
fbem-28662	34	2	2020	DATE
fbem-28662	36	1	thirdly	ORDINAL
fbem-28662	39	1	2	CARDINAL
fbem-28662	39	2	more than one year	DATE
fbem-28662	40	1	xu et al.	PERSON
fbem-28662	40	2	2022	CARDINAL
fbem-28662	41	1	xu et al.	PERSON
fbem-28662	41	2	2020	DATE
fbem-28662	42	1	2023	CARDINAL
fbem-28662	43	1	matt et al.	PERSON
fbem-28662	43	2	2016	DATE
fbem-28662	45	1	first	ORDINAL
fbem-28662	48	1	ju et al.	LOC
fbem-28662	48	2	2013	DATE
fbem-28662	50	1	first	ORDINAL
fbem-28662	50	2	wang et al.	PERSON
fbem-28662	50	3	2023	CARDINAL
fbem-28662	51	1	li	PERSON
fbem-28662	51	2	2024	DATE
fbem-28662	52	1	secondly	ORDINAL
fbem-28662	52	2	2019	DATE
fbem-28662	53	1	thirdly	ORDINAL
fbem-28662	54	1	zhang et al.	PERSON
fbem-28662	54	2	2024	DATE
fbem-28662	56	1	second	ORDINAL
fbem-28662	58	1	chesbrough et al.	PERSON
fbem-28662	58	2	2018	DATE
fbem-28662	59	1	jiang et al.	PERSON
fbem-28662	59	2	2021	CARDINAL
fbem-28662	60	1	zhang et al.	PERSON
fbem-28662	60	2	2024	DATE
fbem-28662	61	1	li et al.	PERSON
fbem-28662	61	2	2022	CARDINAL
fbem-28662	62	1	2016	DATE
fbem-28662	65	1	464 3	CARDINAL
fbem-28662	65	2	3.1	CARDINAL
fbem-28662	65	3	china	GPE
fbem-28662	65	4	2014	DATE
fbem-28662	65	5	2023	CARDINAL
fbem-28662	66	1	may 2014	DATE
fbem-28662	66	2	the china academy of	ORG
fbem-28662	66	3	china	GPE
fbem-28662	66	4	china	GPE
fbem-28662	67	1	1	CARDINAL
fbem-28662	67	2	2	CARDINAL
fbem-28662	67	3	3	CARDINAL
fbem-28662	67	4	4	CARDINAL
fbem-28662	68	1	28876	CARDINAL
fbem-28662	68	2	4336	DATE
fbem-28662	69	1	csmar	PERSON
fbem-28662	69	2	the china research data service	ORG
fbem-28662	70	1	3.2	CARDINAL
fbem-28662	70	2	3.2.1	CARDINAL
fbem-28662	73	1	2020	DATE
fbem-28662	73	2	lu et al	PERSON
fbem-28662	74	1	2023	CARDINAL
fbem-28662	76	1	peng et al	PERSON
fbem-28662	76	2	2018	DATE
fbem-28662	77	1	3.2.2	CARDINAL
fbem-28662	77	2	li et al	PERSON
fbem-28662	78	1	2022	CARDINAL
fbem-28662	78	2	the current year	DATE
fbem-28662	81	1	chinese	NORP
fbem-28662	82	1	0	CARDINAL
fbem-28662	82	2	1	CARDINAL
fbem-28662	83	1	3.2.3	CARDINAL
fbem-28662	83	2	tang et al.	PERSON
fbem-28662	83	3	2020	DATE
fbem-28662	83	4	wu	PERSON
fbem-28662	83	5	2024	DATE
fbem-28662	83	6	li et al.	PERSON
fbem-28662	83	7	2022	CARDINAL
fbem-28662	85	1	t-1 + αcontrols	ORG
fbem-28662	87	1	θ and year	ORG
fbem-28662	88	1	1	CARDINAL
fbem-28662	89	1	the year	DATE
fbem-28662	89	2	the year	DATE
fbem-28662	90	1	five	CARDINAL
fbem-28662	90	2	1	CARDINAL
fbem-28662	90	3	0	CARDINAL
fbem-28662	90	4	1 4	DATE
fbem-28662	91	1	4.1	CARDINAL
fbem-28662	92	1	descriptive statistics	ORG
fbem-28662	92	2	2	CARDINAL
fbem-28662	93	1	22.981	DATE
fbem-28662	93	2	19.737	CARDINAL
fbem-28662	93	3	30.419	CARDINAL
fbem-28662	93	4	1.286	CARDINAL
fbem-28662	94	1	2.032	CARDINAL
fbem-28662	94	2	1.585	CARDINAL
fbem-28662	96	1	465	CARDINAL
fbem-28662	96	2	2	CARDINAL
fbem-28662	96	3	max data_asset	PERSON
fbem-28662	96	4	1.29 19.74 30.41	CARDINAL
fbem-28662	96	5	2.04	CARDINAL
fbem-28662	96	6	1.60	TIME
fbem-28662	96	7	2.89 0.34 1.10 4.14	QUANTITY
fbem-28662	96	8	0.42 0.20	QUANTITY
fbem-28662	96	9	1.70	CARDINAL
fbem-28662	96	10	28876	DATE
fbem-28662	96	11	0.04 0.65	QUANTITY
fbem-28662	96	12	108.37	CARDINAL
fbem-28662	96	13	28876	CARDINAL
fbem-28662	96	14	0.01 0.99	CARDINAL
fbem-28662	96	15	cfo	ORG
fbem-28662	96	16	0.05 0.10	QUANTITY
fbem-28662	96	17	2.22	CARDINAL
fbem-28662	96	18	28876	DATE
fbem-28662	96	19	1	CARDINAL
fbem-28662	96	20	28876	DATE
fbem-28662	96	21	0.98 0.15	CARDINAL
fbem-28662	96	22	1 4.2	CARDINAL
fbem-28662	99	1	secondly	ORDINAL
fbem-28662	101	1	3	CARDINAL
fbem-28662	101	2	less than 5	CARDINAL
fbem-28662	102	1	4.3	CARDINAL
fbem-28662	102	2	3	CARDINAL
fbem-28662	103	1	1	CARDINAL
fbem-28662	103	2	2	CARDINAL
fbem-28662	103	3	3	CARDINAL
fbem-28662	103	4	0.523	CARDINAL
fbem-28662	103	5	0.283	CARDINAL
fbem-28662	103	6	58.16	CARDINAL
fbem-28662	103	7	62.70	CARDINAL
fbem-28662	103	8	22.89	CARDINAL
fbem-28662	106	1	0.057	CARDINAL
fbem-28662	106	2	0.011	CARDINAL
fbem-28662	106	3	3.40	CARDINAL
fbem-28662	106	4	1.06	CARDINAL
fbem-28662	106	5	0.301	CARDINAL
fbem-28662	106	6	3.64	CARDINAL
fbem-28662	106	7	3.92	CARDINAL
fbem-28662	106	8	0.176	CARDINAL
fbem-28662	106	9	0.043	CARDINAL
fbem-28662	106	10	9.05	CARDINAL
fbem-28662	106	11	2.41	CARDINAL
fbem-28662	106	12	0.596	CARDINAL
fbem-28662	106	13	0.219	CARDINAL
fbem-28662	106	14	9.77	CARDINAL
fbem-28662	106	15	5.69	CARDINAL
fbem-28662	114	1	28876	DATE
fbem-28662	114	2	0.808	MONEY
fbem-28662	114	3	1	CARDINAL
fbem-28662	114	4	3	CARDINAL
fbem-28662	114	5	3	CARDINAL
fbem-28662	115	1	1	CARDINAL
fbem-28662	115	2	2	CARDINAL
fbem-28662	115	3	3	CARDINAL
fbem-28662	116	1	1	CARDINAL
fbem-28662	116	2	2	CARDINAL
fbem-28662	116	3	1%	PERCENT
fbem-28662	116	4	0.401	CARDINAL
fbem-28662	116	5	0.523	CARDINAL
fbem-28662	117	1	3	CARDINAL
fbem-28662	117	2	0.283	CARDINAL
fbem-28662	119	1	4.4	CARDINAL
fbem-28662	120	1	4.4.1	CARDINAL
fbem-28662	123	1	han	NORP
fbem-28662	124	1	2020	DATE
fbem-28662	124	2	qian	PERSON
fbem-28662	124	3	2014	DATE
fbem-28662	124	4	1984	DATE
fbem-28662	126	1	4	CARDINAL
fbem-28662	127	1	first	ORDINAL
fbem-28662	127	2	1%	PERCENT
fbem-28662	128	1	secondly	ORDINAL
fbem-28662	128	2	wald test	ORG
fbem-28662	128	3	35.38	CARDINAL
fbem-28662	129	1	4	CARDINAL
fbem-28662	130	1	second	ORDINAL
fbem-28662	130	2	1%	PERCENT
fbem-28662	130	3	1.937	CARDINAL
fbem-28662	131	1	466	CARDINAL
fbem-28662	131	2	4	CARDINAL
fbem-28662	132	1	first	ORDINAL
fbem-28662	132	2	second	ORDINAL
fbem-28662	132	3	0.005	CARDINAL
fbem-28662	132	4	5.95	CARDINAL
fbem-28662	132	5	1.937	CARDINAL
fbem-28662	132	6	4.52	CARDINAL
fbem-28662	137	1	35.38	CARDINAL
fbem-28662	137	2	4.4.2	DATE
fbem-28662	138	1	hu et al	PERSON
fbem-28662	139	1	2017	CARDINAL
fbem-28662	140	1	six	CARDINAL
fbem-28662	141	1	data1	PERSON
fbem-28662	142	1	data1	PERSON
fbem-28662	142	2	1	CARDINAL
fbem-28662	142	3	5	CARDINAL
fbem-28662	143	1	1	CARDINAL
fbem-28662	143	2	1%	PERCENT
fbem-28662	143	3	0.252	CARDINAL
fbem-28662	144	1	wang et al	PERSON
fbem-28662	145	1	2022	CARDINAL
fbem-28662	146	1	inn1	GPE
fbem-28662	147	1	2	CARDINAL
fbem-28662	147	2	5	CARDINAL
fbem-28662	148	1	1%	PERCENT
fbem-28662	148	2	0.227	CARDINAL
fbem-28662	149	1	5	CARDINAL
fbem-28662	149	2	1	CARDINAL
fbem-28662	149	3	2	CARDINAL
fbem-28662	149	4	20.87	CARDINAL
fbem-28662	149	5	0.252	CARDINAL
fbem-28662	149	6	21.48	CARDINAL
fbem-28662	156	1	28876	DATE
fbem-28662	156	2	5.1	CARDINAL
fbem-28662	158	1	chen et al	PERSON
fbem-28662	159	1	2020	DATE
fbem-28662	160	1	fc	NORP
fbem-28662	161	1	first	ORDINAL
fbem-28662	161	2	years	DATE
fbem-28662	161	3	years	DATE
fbem-28662	162	1	second	ORDINAL
fbem-28662	164	1	0, 33%	PERCENT
fbem-28662	164	2	fc	NORP
fbem-28662	164	3	1	CARDINAL
fbem-28662	165	1	third	ORDINAL
fbem-28662	166	1	1	CARDINAL
fbem-28662	166	2	years	DATE
fbem-28662	166	3	fc	NORP
fbem-28662	167	1	fc	NORP
fbem-28662	167	2	0	CARDINAL
fbem-28662	167	3	1	CARDINAL
fbem-28662	168	1	1	CARDINAL
fbem-28662	168	2	6	CARDINAL
fbem-28662	170	1	fc_flag	ORG
fbem-28662	171	1	α0 + α1size + α2lev +	DATE
fbem-28662	175	1	5.1.2	CARDINAL
fbem-28662	175	2	li et al	PERSON
fbem-28662	176	1	2022	CARDINAL
fbem-28662	177	1	csmar overseas affiliates	ORG
fbem-28662	178	1	3	CARDINAL
fbem-28662	178	2	6	CARDINAL
fbem-28662	179	1	6	CARDINAL
fbem-28662	179	2	1	CARDINAL
fbem-28662	179	3	2	CARDINAL
fbem-28662	179	4	fc	GPE
fbem-28662	179	5	inn-inn data_asset -0.111**	GPE
fbem-28662	179	6	0.059	CARDINAL
fbem-28662	179	7	14.71	CARDINAL
fbem-28662	184	1	28450 28876	DATE
fbem-28662	184	2	0.855 0.788 5.2	MONEY
fbem-28662	187	1	luo et al.	PERSON
fbem-28662	187	2	2024	DATE
fbem-28662	189	1	467	CARDINAL
fbem-28662	189	2	2017	DATE
fbem-28662	191	1	the same year	DATE
fbem-28662	191	2	1	CARDINAL
fbem-28662	191	3	0	CARDINAL
fbem-28662	192	1	7	CARDINAL
fbem-28662	192	2	1	CARDINAL
fbem-28662	192	3	2	CARDINAL
fbem-28662	193	1	7	CARDINAL
fbem-28662	197	1	7	CARDINAL
fbem-28662	198	1	1	CARDINAL
fbem-28662	198	2	2	CARDINAL
fbem-28662	198	3	0.272	CARDINAL
fbem-28662	198	4	0.193	CARDINAL
fbem-28662	198	5	12.81	CARDINAL
fbem-28662	198	6	9.77	CARDINAL
fbem-28662	205	1	n 13994 14334	ORG
fbem-28662	205	2	0.834	CARDINAL
fbem-28662	208	1	china	GPE
fbem-28662	208	2	2014	DATE
fbem-28662	208	3	2023	CARDINAL
fbem-28662	210	1	second	ORDINAL
fbem-28662	212	1	1	CARDINAL
fbem-28662	215	1	2	CARDINAL
fbem-28662	217	1	3	CARDINAL
fbem-28662	221	1	4	CARDINAL
fbem-28662	225	1	anhui university of finance	ORG
fbem-28662	226	1	1	CARDINAL
fbem-28662	226	2	s. m. fazzari	PERSON
fbem-28662	226	3	j athey	PERSON
fbem-28662	227	1	2	CARDINAL
fbem-28662	227	2	j. li	PERSON
fbem-28662	227	3	j. xia	PERSON
fbem-28662	227	4	e. j. zajac	PERSON
fbem-28662	227	5	hinese	NORP
fbem-28662	228	1	3	CARDINAL
fbem-28662	228	2	c. r. hulten	PERSON
fbem-28662	228	3	x. hao	PERSON
fbem-28662	229	1	4	CARDINAL
fbem-28662	229	2	m. y. carriere	PERSON
fbem-28662	229	3	m. v. haksar	PERSON
fbem-28662	230	1	5	CARDINAL
fbem-28662	230	2	c. w. l. hill	PERSON
fbem-28662	230	3	s. a. snell	PERSON
fbem-28662	230	4	academy of management journal	ORG
fbem-28662	231	1	6	CARDINAL
fbem-28662	231	2	a. david	PERSON
fbem-28662	231	3	b. h. hall	PERSON
fbem-28662	232	1	468	CARDINAL
fbem-28662	233	1	7	CARDINAL
fbem-28662	233	2	d.	NORP
fbem-28662	233	3	j. m. rosa	PERSON
fbem-28662	233	4	canadian	NORP
fbem-28662	234	1	8	CARDINAL
fbem-28662	234	2	m. rogers	PERSON
fbem-28662	235	1	9	CARDINAL
fbem-28662	235	2	l. barker	PERSON
fbem-28662	235	3	g. c. mueller	PERSON
fbem-28662	236	1	10	CARDINAL
fbem-28662	236	2	boeing	ORG
fbem-28662	236	3	china	GPE
fbem-28662	237	1	11	CARDINAL
fbem-28662	237	2	j. kim	PERSON
fbem-28662	237	3	c. y. lee	PERSON
fbem-28662	238	1	12	CARDINAL
fbem-28662	238	2	d. g. pérez-de-lema	PERSON
fbem-28662	239	1	a. madrid	PERSON
fbem-28662	240	1	13	CARDINAL
fbem-28662	240	2	c. li	PERSON
fbem-28662	240	3	d. y. li	PERSON
fbem-28662	240	4	g. miklau	PERSON
fbem-28662	241	1	14	CARDINAL
fbem-28662	241	2	z. li	PERSON
fbem-28662	241	3	z. yang	PERSON
fbem-28662	241	4	s. xie	PERSON
fbem-28662	242	1	15	CARDINAL
fbem-28662	242	2	c. xu	PERSON
fbem-28662	242	3	k. zhu	PERSON
fbem-28662	242	4	c. yi	PERSON
fbem-28662	243	1	16	CARDINAL
fbem-28662	243	2	k. liu	PERSON
fbem-28662	243	3	x. qiu	GPE
fbem-28662	243	4	w. chen	PERSON
fbem-28662	244	1	17	CARDINAL
fbem-28662	244	2	h. yu	PERSON
fbem-28662	244	3	m. zhang	PERSON
fbem-28662	245	1	18	CARDINAL
fbem-28662	245	2	c. i. jones	PERSON
fbem-28662	245	3	c. tonetti	PERSON
fbem-28662	245	4	american	NORP
fbem-28662	246	1	19	CARDINAL
fbem-28662	246	2	i. c. ehie	PERSON
fbem-28662	246	3	k. olibe	PERSON
fbem-28662	247	1	20	CARDINAL
fbem-28662	247	2	m. bogers	PERSON
fbem-28662	247	3	h. chesbrough	PERSON
fbem-28662	247	4	c. moedas	PERSON
fbem-28662	247	5	california	GPE
fbem-28662	248	1	21	CARDINAL
fbem-28662	248	2	h. chesbrough	PERSON
fbem-28662	248	3	c. lettl	PERSON
fbem-28662	248	4	t. ritter	ORG
fbem-28662	249	1	22	CARDINAL
fbem-28662	249	2	h. zhang	PERSON
fbem-28662	249	3	z. ma	PERSON
fbem-28662	249	4	x. liang	PERSON
fbem-28662	249	5	the past 20 years	DATE
fbem-28662	250	1	23	CARDINAL
fbem-28662	250	2	a. acquisti	PERSON
fbem-28662	250	3	c. taylor	PERSON
fbem-28662	250	4	l. wagman	PERSON
fbem-28662	251	1	24	CARDINAL
fbem-28662	251	2	l. chen	PERSON
fbem-28662	251	3	x. f. wang	PERSON
fbem-28662	251	4	t. guan	PERSON