id	sid	eid	entity	type
fbem-448	1	1	2766-824x	QUANTITY
fbem-448	2	1	4	CARDINAL
fbem-448	2	2	1	CARDINAL
fbem-448	2	3	2022	CARDINAL
fbem-448	2	4	anhui university of finance	ORG
fbem-448	2	5	anhui	GPE
fbem-448	2	6	china	GPE
fbem-448	5	1	recent years	DATE
fbem-448	9	1	three	CARDINAL
fbem-448	11	1	1	CARDINAL
fbem-448	16	1	2	CARDINAL
fbem-448	22	1	defond	ORG
fbem-448	22	2	2001	DATE
fbem-448	24	1	2004	DATE
fbem-448	25	1	2010	DATE
fbem-448	26	1	annual	DATE
fbem-448	26	2	2003	DATE
fbem-448	26	3	zhu hongjun et al	PERSON
fbem-448	27	1	2007	DATE
fbem-448	29	1	lang	ORG
fbem-448	29	2	2003	DATE
fbem-448	31	1	2004	DATE
fbem-448	32	1	liu	PERSON
fbem-448	32	2	2011	DATE
fbem-448	33	1	zhao kangsheng	PERSON
fbem-448	33	2	zhao yujie	PERSON
fbem-448	33	3	2016	DATE
fbem-448	33	4	42	CARDINAL
fbem-448	35	1	3	CARDINAL
fbem-448	36	1	o'brien	PERSON
fbem-448	36	2	bhushan	PERSON
fbem-448	36	3	1990	DATE
fbem-448	37	1	dowen	PERSON
fbem-448	37	2	1996	DATE
fbem-448	38	1	1997	DATE
fbem-448	38	2	barron	ORG
fbem-448	38	3	1998	DATE
fbem-448	39	1	healy	PERSON
fbem-448	39	2	1999	DATE
fbem-448	40	1	2003	DATE
fbem-448	41	1	zoltan	GPE
fbem-448	41	2	anne	PERSON
fbem-448	41	3	2014	DATE
fbem-448	42	1	yan lin	PERSON
fbem-448	42	2	2016	DATE
fbem-448	44	1	emma	PERSON
fbem-448	44	2	2005	DATE
fbem-448	45	1	clifton	GPE
fbem-448	45	2	2009	DATE
fbem-448	46	1	chinese	NORP
fbem-448	46	2	lv zhaode et al	PERSON
fbem-448	47	1	2016	CARDINAL
fbem-448	47	2	more than 5 years	DATE
fbem-448	48	1	4	CARDINAL
fbem-448	49	1	cang yongtao	PERSON
fbem-448	49	2	chu yiyun	PERSON
fbem-448	49	3	2012	DATE
fbem-448	49	4	2007	DATE
fbem-448	49	5	2009	DATE
fbem-448	51	1	wei dehong	PERSON
fbem-448	52	1	wen jing	PERSON
fbem-448	52	2	2013	DATE
fbem-448	52	3	china	GPE
fbem-448	53	1	li ying	PERSON
fbem-448	53	2	2017	CARDINAL
fbem-448	58	1	hongjun et al	PERSON
fbem-448	59	1	2007	DATE
fbem-448	59	2	2004 to 2005	DATE
fbem-448	61	1	yingmei	PERSON
fbem-448	61	2	2017	CARDINAL
fbem-448	63	1	1	CARDINAL
fbem-448	63	2	o'brien	PERSON
fbem-448	63	3	bhushan r.	PERSON
fbem-448	64	1	journal of accounting research	ORG
fbem-448	64	2	1990	DATE
fbem-448	64	3	28(3):55-76	CARDINAL
fbem-448	65	1	2	CARDINAL
fbem-448	66	1	2009	DATE
fbem-448	66	2	23(1):49-55	CARDINAL
fbem-448	67	1	3	CARDINAL
fbem-448	67	2	athanassakos g.	PERSON
fbem-448	68	1	journal of financial research	ORG
fbem-448	68	2	1997	DATE
fbem-448	68	3	20(2):263–273	DATE
fbem-448	69	1	4	CARDINAL
fbem-448	69	2	barron o e	PERSON
fbem-448	69	3	kim o	PERSON
fbem-448	69	4	lim	PERSON
fbem-448	71	1	ac	ORG
fbem-448	71	2	1998	DATE
fbem-448	71	3	433	CARDINAL
fbem-448	72	1	5	CARDINAL
fbem-448	72	2	paleau l. stock performance	ORG
fbem-448	74	1	1999,16(3):485-520	CARDINAL
fbem-448	75	1	6	CARDINAL
fbem-448	76	1	2003	DATE
fbem-448	76	2	20(2):295	CARDINAL
fbem-448	77	1	7	CARDINAL
fbem-448	77	2	zoltan matolcsy	PERSON
fbem-448	77	3	anne wyatt	PERSON
fbem-448	79	1	accounting & finance	ORG
fbem-448	79	2	2014	DATE
fbem-448	79	3	46(3):457479	CARDINAL
fbem-448	80	1	8	CARDINAL
fbem-448	80	2	yan lin	PERSON
fbem-448	82	1	zhejiang	GPE
fbem-448	82	2	2016(09):36	CARDINAL
fbem-448	83	1	9	CARDINAL
fbem-448	83	2	emma garcía-meca	PERSON
fbem-448	85	1	2005	DATE
fbem-448	85	2	6(3):427	CARDINAL
fbem-448	86	1	10	CARDINAL
fbem-448	86	2	clifton green	PERSON
fbem-448	86	3	yue tang	PERSON
fbem-448	88	1	2009	DATE
fbem-448	88	2	65(6):65	CARDINAL
fbem-448	89	1	11	CARDINAL
fbem-448	89	2	zeng xuehan	PERSON
fbem-448	92	1	journal of beijing technology and business university	ORG
fbem-448	92	2	2016,31(05):77-86	CARDINAL
fbem-448	93	1	12	CARDINAL
fbem-448	93	2	cang yongtao	PERSON
fbem-448	93	3	chu yiyun	PERSON
fbem-448	94	1	china	GPE
fbem-448	96	1	china accounting society education	ORG
fbem-448	97	1	2012	DATE
fbem-448	97	2	43	CARDINAL
fbem-448	97	3	china	GPE
fbem-448	98	1	china accounting society education	ORG
fbem-448	98	2	china	GPE
fbem-448	98	3	2012	DATE
fbem-448	98	4	14	CARDINAL
fbem-448	99	1	13	CARDINAL
fbem-448	99	2	wei dehong	PERSON
fbem-448	99	3	wen jing	PERSON
fbem-448	101	1	12	CARDINAL
fbem-448	102	1	14	CARDINAL
fbem-448	102	2	li ying	PERSON
fbem-448	104	1	2017	DATE
fbem-448	104	2	124	CARDINAL
fbem-448	105	1	15	CARDINAL
fbem-448	105	2	zhu hongjun	PERSON
fbem-448	105	3	xianjie	PERSON
fbem-448	105	4	tao lin	PERSON
fbem-448	106	1	china	GPE
fbem-448	108	1	2007(02	CARDINAL
fbem-448	108	2	110121	DATE
fbem-448	109	1	16	CARDINAL
fbem-448	110	1	china	GPE
fbem-448	112	1	zhengzhou institute of aviation industry management	ORG
fbem-448	112	2	2017	DATE
fbem-448	112	3	7093	DATE