id	sid	eid	entity	type
fbem-4853	1	1	2766-824x	QUANTITY
fbem-4853	2	1	7	CARDINAL
fbem-4853	2	2	2	CARDINAL
fbem-4853	2	3	2023 112	CARDINAL
fbem-4853	2	4	shen1	PERSON
fbem-4853	3	1	1school	CARDINAL
fbem-4853	3	2	shanghai university	ORG
fbem-4853	3	3	shanghai	GPE
fbem-4853	3	4	china	GPE
fbem-4853	3	5	yifanshen2023@163.com	PERSON
fbem-4853	3	6	two	CARDINAL
fbem-4853	3	7	two	CARDINAL
fbem-4853	5	1	chinese	NORP
fbem-4853	5	2	2007	DATE
fbem-4853	5	3	2020	DATE
fbem-4853	9	1	1	CARDINAL
fbem-4853	9	2	china	GPE
fbem-4853	12	1	china	GPE
fbem-4853	12	2	2000	DATE
fbem-4853	13	1	1999	DATE
fbem-4853	13	2	july 1, 2000	DATE
fbem-4853	14	1	april 2000	DATE
fbem-4853	14	2	china	GPE
fbem-4853	14	3	first	ORDINAL
fbem-4853	14	4	july 1, 2000	DATE
fbem-4853	15	1	february 2006	DATE
fbem-4853	15	2	china	GPE
fbem-4853	15	3	january 1, 2007	DATE
fbem-4853	16	1	2000	DATE
fbem-4853	19	1	china	GPE
fbem-4853	24	1	113	CARDINAL
fbem-4853	25	1	2	CARDINAL
fbem-4853	27	1	annual	DATE
fbem-4853	27	2	gleason	ORG
fbem-4853	27	3	2002	DATE
fbem-4853	29	1	2.1	CARDINAL
fbem-4853	29	2	first	ORDINAL
fbem-4853	29	3	two	CARDINAL
fbem-4853	30	1	zhao liping	PERSON
fbem-4853	30	2	2008	DATE
fbem-4853	30	3	china	GPE
fbem-4853	30	4	shenzhen	GPE
fbem-4853	30	5	china	GPE
fbem-4853	31	1	hennes	PERSON
fbem-4853	31	2	2014	DATE
fbem-4853	32	1	zhang zijian	PERSON
fbem-4853	32	2	wang lifeng	PERSON
fbem-4853	32	3	2010	DATE
fbem-4853	32	4	liu xiaojie	PERSON
fbem-4853	32	5	su ke	PERSON
fbem-4853	32	6	2010	DATE
fbem-4853	32	7	zhang jiuju	PERSON
fbem-4853	32	8	2013	DATE
fbem-4853	32	9	china	GPE
fbem-4853	33	1	second	ORDINAL
fbem-4853	33	2	2015	DATE
fbem-4853	35	1	chen xiaolin et al	PERSON
fbem-4853	36	1	2013	DATE
fbem-4853	37	1	zhang dunli	PERSON
fbem-4853	37	2	zhang ting	PERSON
fbem-4853	37	3	2018	DATE
fbem-4853	38	1	zhang ting	PERSON
fbem-4853	38	2	zhang dunli	PERSON
fbem-4853	38	3	2019	DATE
fbem-4853	41	1	2.2	CARDINAL
fbem-4853	43	1	first	ORDINAL
fbem-4853	43	2	ma chen et al	PERSON
fbem-4853	44	1	2011	DATE
fbem-4853	45	1	second	ORDINAL
fbem-4853	45	2	dong xiaohong et al	PERSON
fbem-4853	46	1	2015	CARDINAL
fbem-4853	47	1	dong xiaohong et al	PERSON
fbem-4853	47	2	2017	CARDINAL
fbem-4853	48	1	kinney	PERSON
fbem-4853	48	2	1982	DATE
fbem-4853	49	1	annual	DATE
fbem-4853	49	2	annual	DATE
fbem-4853	49	3	annual	DATE
fbem-4853	50	1	gleason	ORG
fbem-4853	50	2	2002	DATE
fbem-4853	50	3	114	CARDINAL
fbem-4853	51	1	kasznik	PERSON
fbem-4853	51	2	1995	DATE
fbem-4853	53	1	koprowski	PERSON
fbem-4853	53	2	2009	DATE
fbem-4853	55	1	3	CARDINAL
fbem-4853	57	1	shen huihui	PERSON
fbem-4853	57	2	2010	DATE
fbem-4853	57	3	china	GPE
fbem-4853	58	1	first	ORDINAL
fbem-4853	60	1	secondly	ORDINAL
fbem-4853	61	1	dong xiaohong	PERSON
fbem-4853	61	2	dai deming et al.	ORG
fbem-4853	61	3	2016	DATE
fbem-4853	68	1	kelvin et al	PERSON
fbem-4853	68	2	2015	DATE
fbem-4853	76	1	mao xinshu	PERSON
fbem-4853	76	2	meng jie	PERSON
fbem-4853	76	3	2013	DATE
fbem-4853	83	1	4	CARDINAL
fbem-4853	83	2	4.1	CARDINAL
fbem-4853	83	3	13	CARDINAL
fbem-4853	83	4	2007	DATE
fbem-4853	83	5	2000	DATE
fbem-4853	83	6	115	CARDINAL
fbem-4853	84	1	2007	DATE
fbem-4853	85	1	china	GPE
fbem-4853	85	2	2007	DATE
fbem-4853	85	3	2020	DATE
fbem-4853	86	1	csmar	PERSON
fbem-4853	86	2	1	CARDINAL
fbem-4853	86	3	2	CARDINAL
fbem-4853	86	4	the current year	DATE
fbem-4853	86	5	3	CARDINAL
fbem-4853	86	6	4	CARDINAL
fbem-4853	86	7	greater than 1	CARDINAL
fbem-4853	86	8	5	CARDINAL
fbem-4853	86	9	0	CARDINAL
fbem-4853	87	1	6316	DATE
fbem-4853	87	2	annual	DATE
fbem-4853	88	1	two	CARDINAL
fbem-4853	88	2	1%	PERCENT
fbem-4853	89	1	4.2	CARDINAL
fbem-4853	90	1	li jianying et al	PERSON
fbem-4853	91	1	2015	DATE
fbem-4853	94	1	4.2.2	CARDINAL
fbem-4853	96	1	two	CARDINAL
fbem-4853	97	1	dong xiaohong et al	PERSON
fbem-4853	98	1	2017	CARDINAL
fbem-4853	98	2	zhang ting	PERSON
fbem-4853	98	3	zhang dunli	PERSON
fbem-4853	98	4	2019	DATE
fbem-4853	99	1	second	ORDINAL
fbem-4853	99	2	lnelev	PERSON
fbem-4853	100	1	4.2.3	DATE
fbem-4853	101	1	kaplan et al (	ORG
fbem-4853	101	2	1997	DATE
fbem-4853	101	3	zhang jinxin et al	PERSON
fbem-4853	101	4	2013	DATE
fbem-4853	101	5	chen zuohua	PERSON
fbem-4853	101	6	2018	DATE
fbem-4853	101	7	tobinq	ORG
fbem-4853	103	1	4.2.4	CARDINAL
fbem-4853	104	1	mao xinshu	PERSON
fbem-4853	104	2	meng jie	PERSON
fbem-4853	104	3	2013	DATE
fbem-4853	104	4	chen zuohua	PERSON
fbem-4853	104	5	2018	DATE
fbem-4853	104	6	chinese	NORP
fbem-4853	104	7	shenzhen	GPE
fbem-4853	105	1	4.2.5	CARDINAL
fbem-4853	107	1	year	DATE
fbem-4853	108	1	1	CARDINAL
fbem-4853	108	2	1	CARDINAL
fbem-4853	109	1	etr etr	ORG
fbem-4853	109	2	years	DATE
fbem-4853	109	3	the current year	DATE
fbem-4853	109	4	one	CARDINAL
fbem-4853	109	5	the year	DATE
fbem-4853	109	6	1	CARDINAL
fbem-4853	109	7	0	CARDINAL
fbem-4853	109	8	top1	NORP
fbem-4853	109	9	1	CARDINAL
fbem-4853	109	10	0	CARDINAL
fbem-4853	109	11	sec	ORG
fbem-4853	109	12	2012	DATE
fbem-4853	109	13	year year	DATE
fbem-4853	109	14	116 4.3	CARDINAL
fbem-4853	110	1	210	CARDINAL
fbem-4853	110	2	ols	ORG
fbem-4853	110	3	year	DATE
fbem-4853	111	1	etr	ORG
fbem-4853	111	2	the current year	DATE
fbem-4853	112	1	elev	ORG
fbem-4853	114	1	5	CARDINAL
fbem-4853	114	2	5.1	CARDINAL
fbem-4853	115	1	2	CARDINAL
fbem-4853	116	1	0.176	CARDINAL
fbem-4853	116	2	25%	PERCENT
fbem-4853	116	3	0.803	CARDINAL
fbem-4853	116	4	0	CARDINAL
fbem-4853	117	1	16.25	CARDINAL
fbem-4853	117	2	20.57	CARDINAL
fbem-4853	117	3	11.19	CARDINAL
fbem-4853	118	1	2	CARDINAL
fbem-4853	118	2	max	PERSON
fbem-4853	118	3	6316	DATE
fbem-4853	118	4	0.163	MONEY
fbem-4853	118	5	11.19	CARDINAL
fbem-4853	118	6	16.25	CARDINAL
fbem-4853	118	7	2.096	CARDINAL
fbem-4853	118	8	1.748	CARDINAL
fbem-4853	118	9	2.465	CARDINAL
fbem-4853	118	10	6316	DATE
fbem-4853	118	11	2.194 6.521	MONEY
fbem-4853	118	12	6316	DATE
fbem-4853	118	13	1.398	CARDINAL
fbem-4853	118	14	6316	DATE
fbem-4853	118	15	1.100	MONEY
fbem-4853	118	16	6316	DATE
fbem-4853	118	17	0.343	CARDINAL
fbem-4853	118	18	0.154 roa 6316	DATE
fbem-4853	118	19	0.037	CARDINAL
fbem-4853	118	20	6316	DATE
fbem-4853	118	21	3.401	MONEY
fbem-4853	118	22	0.412	MONEY
fbem-4853	118	23	6316	DATE
fbem-4853	118	24	0.229	MONEY
fbem-4853	118	25	6316	DATE
fbem-4853	118	26	6316	DATE
fbem-4853	118	27	3	CARDINAL
fbem-4853	118	28	1	CARDINAL
fbem-4853	118	29	2	CARDINAL
fbem-4853	118	30	etr etr lnelev -0.002* -0.005	ORG
fbem-4853	119	1	1.653	CARDINAL
fbem-4853	119	2	0.013	CARDINAL
fbem-4853	119	3	4.585	CARDINAL
fbem-4853	119	4	0.081	CARDINAL
fbem-4853	120	1	4.680	CARDINAL
fbem-4853	120	2	0.003	CARDINAL
fbem-4853	120	3	0.067	CARDINAL
fbem-4853	120	4	1.492	CARDINAL
fbem-4853	120	5	0.487	TIME
fbem-4853	120	6	13.626	CARDINAL
fbem-4853	121	1	0.018	CARDINAL
fbem-4853	121	2	2.510	CARDINAL
fbem-4853	121	3	0.006	CARDINAL
fbem-4853	121	4	0.858	CARDINAL
fbem-4853	121	5	5.438	CARDINAL
fbem-4853	125	1	0.003 0.071	CARDINAL
fbem-4853	126	1	10%	PERCENT
fbem-4853	126	2	5%	PERCENT
fbem-4853	126	3	1%	PERCENT
fbem-4853	127	1	117 5.2	CARDINAL
fbem-4853	128	1	3	CARDINAL
fbem-4853	129	1	1	CARDINAL
fbem-4853	129	2	2	CARDINAL
fbem-4853	132	1	5.3	CARDINAL
fbem-4853	133	1	first	ORDINAL
fbem-4853	134	1	second	ORDINAL
fbem-4853	136	1	2	CARDINAL
fbem-4853	136	2	4	CARDINAL
fbem-4853	136	3	1%	PERCENT
fbem-4853	136	4	3	CARDINAL
fbem-4853	136	5	4	CARDINAL
fbem-4853	137	1	4	CARDINAL
fbem-4853	137	2	1	CARDINAL
fbem-4853	137	3	2	CARDINAL
fbem-4853	137	4	3	CARDINAL
fbem-4853	137	5	etr kz etr lnelev -0.005**	ORG
fbem-4853	137	6	0.094	CARDINAL
fbem-4853	137	7	3.957	CARDINAL
fbem-4853	137	8	0.013	CARDINAL
fbem-4853	138	1	0.002	CARDINAL
fbem-4853	138	2	4.585	CARDINAL
fbem-4853	138	3	0.729	CARDINAL
fbem-4853	138	4	0.081	CARDINAL
fbem-4853	138	5	6.839	CARDINAL
fbem-4853	138	6	0.143	CARDINAL
fbem-4853	138	7	4.680	CARDINAL
fbem-4853	138	8	34.072	CARDINAL
fbem-4853	138	9	6.344	CARDINAL
fbem-4853	138	10	0.003	CARDINAL
fbem-4853	138	11	1.542	MONEY
fbem-4853	138	12	0.018	CARDINAL
fbem-4853	138	13	0.067	CARDINAL
fbem-4853	138	14	3.072	CARDINAL
fbem-4853	138	15	0.364	CARDINAL
fbem-4853	139	1	0.023	CARDINAL
fbem-4853	139	2	1.492	CARDINAL
fbem-4853	139	3	1.107	CARDINAL
fbem-4853	139	4	0.487	TIME
fbem-4853	141	1	0.645	CARDINAL
fbem-4853	141	2	16.518	CARDINAL
fbem-4853	141	3	0.026	CARDINAL
fbem-4853	141	4	5.558	CARDINAL
fbem-4853	141	5	3.532	CARDINAL
fbem-4853	141	6	0.298	CARDINAL
fbem-4853	142	1	1.797	CARDINAL
fbem-4853	142	2	0.018	CARDINAL
fbem-4853	142	3	0.124	CARDINAL
fbem-4853	142	4	0.022	CARDINAL
fbem-4853	142	5	2.510	CARDINAL
fbem-4853	142	6	1.666	CARDINAL
fbem-4853	142	7	2.902	CARDINAL
fbem-4853	143	1	0.006 -0.047 0.003	MONEY
fbem-4853	143	2	0.858	CARDINAL
fbem-4853	143	3	0.432	CARDINAL
fbem-4853	143	4	5.055	CARDINAL
fbem-4853	143	5	8.540	CARDINAL
fbem-4853	149	1	6316	DATE
fbem-4853	149	2	0.071	CARDINAL
fbem-4853	149	3	0.075	CARDINAL
fbem-4853	150	1	10%	PERCENT
fbem-4853	150	2	5%	PERCENT
fbem-4853	150	3	1%	PERCENT
fbem-4853	151	1	5.4	CARDINAL
fbem-4853	152	1	first	ORDINAL
fbem-4853	153	1	second	ORDINAL
fbem-4853	155	1	5	CARDINAL
fbem-4853	156	1	118	CARDINAL
fbem-4853	157	1	5	CARDINAL
fbem-4853	158	1	1	CARDINAL
fbem-4853	158	2	2	CARDINAL
fbem-4853	158	3	etr etr lnelev -0.005*** -0.076*	ORG
fbem-4853	159	1	0.011	CARDINAL
fbem-4853	159	2	1.785	CARDINAL
fbem-4853	159	3	0.013	CARDINAL
fbem-4853	159	4	0.012	CARDINAL
fbem-4853	159	5	4.585	CARDINAL
fbem-4853	159	6	5.769	CARDINAL
fbem-4853	159	7	0.081	CARDINAL
fbem-4853	159	8	4.680	CARDINAL
fbem-4853	159	9	7.119	CARDINAL
fbem-4853	159	10	0.003 0.015	CARDINAL
fbem-4853	159	11	0.067	CARDINAL
fbem-4853	159	12	0.350	CARDINAL
fbem-4853	159	13	1.492	CARDINAL
fbem-4853	159	14	1.192	CARDINAL
fbem-4853	159	15	0.487	TIME
fbem-4853	159	16	10.800	CARDINAL
fbem-4853	159	17	0.024	CARDINAL
fbem-4853	159	18	4.049	CARDINAL
fbem-4853	159	19	0.018	CARDINAL
fbem-4853	159	20	0.015	CARDINAL
fbem-4853	159	21	2.510	CARDINAL
fbem-4853	159	22	2.571	CARDINAL
fbem-4853	159	23	0.006 0.005	CARDINAL
fbem-4853	159	24	0.858	CARDINAL
fbem-4853	159	25	0.744	CARDINAL
fbem-4853	159	26	0.995	CARDINAL
fbem-4853	159	27	1.465) year	DATE
fbem-4853	163	1	0.071	CARDINAL
fbem-4853	163	2	0.060	MONEY
fbem-4853	164	1	10%	PERCENT
fbem-4853	164	2	5%	PERCENT
fbem-4853	164	3	1%	PERCENT
fbem-4853	165	1	6	CARDINAL
fbem-4853	165	2	shanghai	GPE
fbem-4853	165	3	shenzhen	GPE
fbem-4853	165	4	china	GPE
fbem-4853	165	5	2007	DATE
fbem-4853	165	6	2020	DATE
fbem-4853	166	1	1	CARDINAL
fbem-4853	167	1	2	CARDINAL
fbem-4853	167	2	3	CARDINAL
fbem-4853	169	1	1	CARDINAL
fbem-4853	170	1	2	CARDINAL
fbem-4853	171	1	1	CARDINAL
fbem-4853	171	2	gleason c.a	PERSON
fbem-4853	172	1	2002	DATE
fbem-4853	172	2	77(2):317-342	CARDINAL
fbem-4853	173	1	2	CARDINAL
fbem-4853	173	2	zhao liping	PERSON
fbem-4853	174	1	shenzhen	GPE
fbem-4853	174	2	2008	DATE
fbem-4853	174	3	12):42-44	DATE
fbem-4853	175	1	3	CARDINAL
fbem-4853	175	2	karen m. hennes	PERSON
fbem-4853	178	1	4	CARDINAL
fbem-4853	178	2	zhang zijian	PERSON
fbem-4853	178	3	wang lifeng	PERSON
fbem-4853	180	1	monthly	DATE
fbem-4853	180	2	2010(32):22	CARDINAL
fbem-4853	181	1	5	CARDINAL
fbem-4853	181	2	liu xiaojie	PERSON
fbem-4853	181	3	su ke	PERSON
fbem-4853	183	1	2012	DATE
fbem-4853	183	2	13	CARDINAL
fbem-4853	183	3	74-75	CARDINAL
fbem-4853	184	1	6	CARDINAL
fbem-4853	186	1	2013(01):40	CARDINAL
fbem-4853	187	1	119	CARDINAL
fbem-4853	188	1	7	CARDINAL
fbem-4853	188	2	ma chen	PERSON
fbem-4853	188	3	zhang junrui	PERSON
fbem-4853	188	4	li bin	PERSON
fbem-4853	188	5	zhang qi	PERSON
fbem-4853	190	1	2011(06	DATE
fbem-4853	190	2	35	CARDINAL
fbem-4853	191	1	8	CARDINAL
fbem-4853	191	2	dong xiaohong	PERSON
fbem-4853	191	3	li zhe	PERSON
fbem-4853	191	4	wang fang	PERSON
fbem-4853	193	1	2015	DATE
fbem-4853	193	2	37	DATE
fbem-4853	193	3	10	CARDINAL
fbem-4853	193	4	96	CARDINAL
fbem-4853	194	1	9	CARDINAL
fbem-4853	194	2	dong xiaohong	PERSON
fbem-4853	194	3	dai deming	ORG
fbem-4853	194	4	li zhe	PERSON
fbem-4853	195	1	issues,2016(03):123128	GPE
fbem-4853	196	1	10	CARDINAL
fbem-4853	196	2	d. w. kinney w. r.	PERSON
fbem-4853	199	1	11	CARDINAL
fbem-4853	201	1	12	CARDINAL
fbem-4853	201	2	koprowski w.r	PERSON
fbem-4853	201	3	arsenault s.j	ORG
fbem-4853	202	1	fordham journal of corporate& financial law	ORG
fbem-4853	202	2	2009	DATE
fbem-4853	202	3	15(2):439	CARDINAL
fbem-4853	203	1	13	CARDINAL
fbem-4853	203	2	kelvin k. f. law	PERSON
fbem-4853	203	3	lillian f. mills	PERSON
fbem-4853	205	1	2015	DATE
fbem-4853	205	2	53(4	DATE
fbem-4853	205	3	777	CARDINAL
fbem-4853	206	1	14	CARDINAL
fbem-4853	207	1	meng j.	PERSON
fbem-4853	208	1	world,2013(11):155-165	DATE
fbem-4853	209	1	15	CARDINAL
fbem-4853	209	2	zhang ting.	PERSON
fbem-4853	212	1	2018	DATE
fbem-4853	212	2	33	DATE
fbem-4853	212	3	02):60	CARDINAL
fbem-4853	213	1	16	CARDINAL
fbem-4853	213	2	dong xiaohong	PERSON
fbem-4853	213	3	dai deming	ORG
fbem-4853	213	4	li zhe	PERSON
fbem-4853	213	5	two	CARDINAL
fbem-4853	214	1	journal of shanxi university of finance	ORG
fbem-4853	215	1	17	CARDINAL
fbem-4853	215	2	chen xiaolin	PERSON
fbem-4853	215	3	wang yutao	PERSON
fbem-4853	215	4	chen yunsen	PERSON
fbem-4853	218	1	77+95	DATE
fbem-4853	219	1	18	CARDINAL
fbem-4853	219	2	zhang ting	PERSON
fbem-4853	219	3	zhang dunli	PERSON
fbem-4853	222	1	2019	DATE
fbem-4853	222	2	34	DATE
fbem-4853	222	3	01	DATE
fbem-4853	222	4	33-43	DATE
fbem-4853	223	1	19	CARDINAL
fbem-4853	223	2	shen huihui	PERSON
fbem-4853	226	1	research,2010(01):89-96	ORG
fbem-4853	227	1	20	CARDINAL
fbem-4853	227	2	abernethy m.a	PERSON
fbem-4853	227	3	kuang y.f	PERSON
fbem-4853	227	4	qin b.	PERSON
fbem-4853	228	1	design[j	PERSON
fbem-4853	229	1	2015	DATE
fbem-4853	229	2	1265-1306	DATE
fbem-4853	230	1	21	CARDINAL
fbem-4853	230	2	li jianying	PERSON
fbem-4853	230	3	chen ping	PERSON
fbem-4853	230	4	li	PERSON
fbem-4853	231	1	chinese	NORP
fbem-4853	233	1	2015(12):41	CARDINAL
fbem-4853	234	1	22	CARDINAL
fbem-4853	234	2	steven n. kaplan	PERSON
fbem-4853	234	3	luigi zingales	PERSON
fbem-4853	236	1	quarterly	DATE
fbem-4853	236	2	1997	DATE
fbem-4853	236	3	112	CARDINAL
fbem-4853	236	4	1	CARDINAL
fbem-4853	236	5	169	CARDINAL
fbem-4853	237	1	23	CARDINAL
fbem-4853	237	2	zhang jinxin	PERSON
fbem-4853	237	3	wang yi.	PERSON
fbem-4853	238	1	two	CARDINAL
fbem-4853	240	1	2013	DATE
fbem-4853	240	2	09	CARDINAL
fbem-4853	241	1	24	CARDINAL
fbem-4853	241	2	chen zuohua	PERSON
fbem-4853	244	1	2018	DATE
fbem-4853	244	2	31(03):125	CARDINAL