id	sid	eid	entity	type
fbem-31094	1	1	2766-824x	QUANTITY
fbem-31094	2	1	19	CARDINAL
fbem-31094	2	2	3	CARDINAL
fbem-31094	2	3	2025	CARDINAL
fbem-31094	2	4	126	CARDINAL
fbem-31094	2	5	hanfeng xie fisher	PERSON
fbem-31094	2	6	the ohio state university	ORG
fbem-31094	2	7	columbus	GPE
fbem-31094	2	8	43210	DATE
fbem-31094	2	9	china	GPE
fbem-31094	8	1	china	GPE
fbem-31094	10	1	1	CARDINAL
fbem-31094	11	1	china	GPE
fbem-31094	16	1	1	CARDINAL
fbem-31094	17	1	china	GPE
fbem-31094	18	1	china	GPE
fbem-31094	18	2	2	CARDINAL
fbem-31094	21	1	3	CARDINAL
fbem-31094	23	1	4	CARDINAL
fbem-31094	24	1	china	GPE
fbem-31094	26	1	2	CARDINAL
fbem-31094	26	2	2.1	CARDINAL
fbem-31094	27	1	5	CARDINAL
fbem-31094	28	1	china	GPE
fbem-31094	28	2	6	CARDINAL
fbem-31094	29	1	xiong	ORG
fbem-31094	29	2	zhang	PERSON
fbem-31094	29	3	2019	DATE
fbem-31094	30	1	1	CARDINAL
fbem-31094	31	1	7	CARDINAL
fbem-31094	33	1	127 2.2	CARDINAL
fbem-31094	34	1	li	PERSON
fbem-31094	34	2	zhang	PERSON
fbem-31094	34	3	2019	DATE
fbem-31094	35	1	8	CARDINAL
fbem-31094	38	1	guo	PERSON
fbem-31094	38	2	2019	DATE
fbem-31094	39	1	9	CARDINAL
fbem-31094	41	1	jędrzejka	PERSON
fbem-31094	41	2	2019	DATE
fbem-31094	42	1	10	CARDINAL
fbem-31094	44	1	2.3	CARDINAL
fbem-31094	46	1	zhang et.	PERSON
fbem-31094	46	2	al	PERSON
fbem-31094	46	3	2023	CARDINAL
fbem-31094	47	1	11	CARDINAL
fbem-31094	49	1	4	CARDINAL
fbem-31094	52	1	zhang	PERSON
fbem-31094	52	2	zhao	PERSON
fbem-31094	52	3	2022	CARDINAL
fbem-31094	53	1	12	CARDINAL
fbem-31094	54	1	2.4	CARDINAL
fbem-31094	55	1	liu et al	PERSON
fbem-31094	55	2	2023	CARDINAL
fbem-31094	56	1	3	CARDINAL
fbem-31094	58	1	zhao	PERSON
fbem-31094	58	2	2022	CARDINAL
fbem-31094	59	1	12	CARDINAL
fbem-31094	61	1	2.5	CARDINAL
fbem-31094	63	1	13	CARDINAL
fbem-31094	64	1	9	CARDINAL
fbem-31094	65	1	2	CARDINAL
fbem-31094	65	2	4	CARDINAL
fbem-31094	66	1	3	CARDINAL
fbem-31094	66	2	china	GPE
fbem-31094	67	1	between 2019 and 2024	CARDINAL
fbem-31094	68	1	china	GPE
fbem-31094	69	1	china	GPE
fbem-31094	69	2	chinese	NORP
fbem-31094	71	1	1	CARDINAL
fbem-31094	71	2	2	CARDINAL
fbem-31094	71	3	3	CARDINAL
fbem-31094	71	4	4	CARDINAL
fbem-31094	71	5	5	CARDINAL
fbem-31094	73	1	4	CARDINAL
fbem-31094	73	2	4.1	CARDINAL
fbem-31094	76	1	china	GPE
fbem-31094	76	2	chinese	NORP
fbem-31094	77	1	1	CARDINAL
fbem-31094	77	2	5	DATE
fbem-31094	77	3	7	CARDINAL
fbem-31094	79	1	128	CARDINAL
fbem-31094	79	2	china	GPE
fbem-31094	79	3	12	CARDINAL
fbem-31094	81	1	4.2	CARDINAL
fbem-31094	83	1	8	CARDINAL
fbem-31094	84	1	china	GPE
fbem-31094	87	1	9	CARDINAL
fbem-31094	89	1	1	CARDINAL
fbem-31094	90	1	1	CARDINAL
fbem-31094	91	1	35%	PERCENT
fbem-31094	91	2	25%	PERCENT
fbem-31094	91	3	20%	PERCENT
fbem-31094	91	4	10%	PERCENT
fbem-31094	91	5	10%	PERCENT
fbem-31094	94	1	4.3	CARDINAL
fbem-31094	97	1	11	CARDINAL
fbem-31094	100	1	4	CARDINAL
fbem-31094	103	1	12	CARDINAL
fbem-31094	105	1	2	CARDINAL
fbem-31094	105	2	2	CARDINAL
fbem-31094	106	1	80% to 30%	PERCENT
fbem-31094	106	2	70% to 25%	PERCENT
fbem-31094	107	1	20% to 70%	PERCENT
fbem-31094	107	2	15% to 65%	PERCENT
fbem-31094	107	3	10% to 75%	PERCENT
fbem-31094	109	1	4.4	CARDINAL
fbem-31094	110	1	china	GPE
fbem-31094	111	1	3	CARDINAL
fbem-31094	113	1	12	CARDINAL
fbem-31094	115	1	1	CARDINAL
fbem-31094	117	1	129	CARDINAL
fbem-31094	118	1	1	CARDINAL
fbem-31094	119	1	4.5	CARDINAL
fbem-31094	120	1	china	GPE
fbem-31094	121	1	13	CARDINAL
fbem-31094	122	1	9	CARDINAL
fbem-31094	124	1	5	CARDINAL
fbem-31094	124	2	china	GPE
fbem-31094	128	1	china	GPE
fbem-31094	138	1	chinese	NORP
fbem-31094	143	1	xiong	GPE
fbem-31094	143	2	r., & zhang	ORG
fbem-31094	143	3	x.	PERSON
fbem-31094	143	4	2019	DATE
fbem-31094	145	1	1st	ORDINAL
fbem-31094	147	1	2	CARDINAL
fbem-31094	147	2	2020	DATE
fbem-31094	148	1	china	GPE
fbem-31094	149	1	1607	DATE
fbem-31094	151	1	x.	GPE
fbem-31094	151	2	binti mohamad ishak	PERSON
fbem-31094	152	1	2023	CARDINAL
fbem-31094	153	1	chinese	NORP
fbem-31094	156	1	4	CARDINAL
fbem-31094	156	2	2024	CARDINAL
fbem-31094	158	1	28(3-4	DATE
fbem-31094	158	2	340	CARDINAL
fbem-31094	159	1	5	CARDINAL
fbem-31094	159	2	rahim	NORP
fbem-31094	159	3	r., & chishti	ORG
fbem-31094	159	4	2024	CARDINAL
fbem-31094	161	1	2024	CARDINAL
fbem-31094	161	2	asu international conference	ORG
fbem-31094	161	3	1782–1786	CARDINAL
fbem-31094	163	1	j.	PERSON
fbem-31094	163	2	2021	CARDINAL
fbem-31094	166	1	2021	CARDINAL
fbem-31094	168	1	130	CARDINAL
fbem-31094	168	2	33–40	CARDINAL
fbem-31094	169	1	2019	DATE
fbem-31094	171	1	2019	CARDINAL
fbem-31094	171	2	3rd	ORDINAL
fbem-31094	171	3	social sciences	ORG
fbem-31094	173	1	9	CARDINAL
fbem-31094	173	2	x.	EVENT
fbem-31094	173	3	2019	DATE
fbem-31094	175	1	1345	DATE
fbem-31094	175	2	042031	DATE
fbem-31094	176	1	https://doi.org/10.1088/17426596/1345/4/042031	PERSON
fbem-31094	177	1	10	CARDINAL
fbem-31094	177	2	2019	DATE
fbem-31094	179	1	zeszyty teoretyczne rachunkowości	PERSON
fbem-31094	179	2	105	CARDINAL
fbem-31094	179	3	137–166	CARDINAL
fbem-31094	181	1	11	CARDINAL
fbem-31094	181	2	w.	PERSON
fbem-31094	181	3	dai	ORG
fbem-31094	181	4	j., wu	PERSON
fbem-31094	181	5	& chen	PERSON
fbem-31094	181	6	x.	GPE
fbem-31094	181	7	2023	CARDINAL
fbem-31094	183	1	international journal of accounting information systems	ORG
fbem-31094	183	2	49, 100619	DATE
fbem-31094	184	1	12	CARDINAL
fbem-31094	184	2	2022	CARDINAL
fbem-31094	185	1	china	GPE
fbem-31094	186	1	asian	NORP
fbem-31094	187	1	13	CARDINAL
fbem-31094	187	2	liang	PERSON
fbem-31094	187	3	s., & xu	ORG
fbem-31094	187	4	2024	CARDINAL
fbem-31094	188	1	chinese	NORP
fbem-31094	189	1	accounting & finance	ORG