id	sid	eid	entity	type
fbem-4886	1	1	2766-824x	QUANTITY
fbem-4886	2	1	7	CARDINAL
fbem-4886	2	2	2	CARDINAL
fbem-4886	2	3	2023 159	CARDINAL
fbem-4886	2	4	1school	CARDINAL
fbem-4886	2	5	beijing normal	ORG
fbem-4886	2	6	university-hong kong baptist university united international college	ORG
fbem-4886	2	7	zhuhai	GPE
fbem-4886	2	8	guangdong	GPE
fbem-4886	2	9	519087	DATE
fbem-4886	2	10	china	GPE
fbem-4886	3	1	china	GPE
fbem-4886	5	1	china	GPE
fbem-4886	5	2	recent years	DATE
fbem-4886	6	1	72	CARDINAL
fbem-4886	6	2	28	CARDINAL
fbem-4886	6	3	2018	DATE
fbem-4886	6	4	2021	CARDINAL
fbem-4886	9	1	1	CARDINAL
fbem-4886	15	1	1,2	CARDINAL
fbem-4886	19	1	chinese	NORP
fbem-4886	20	1	recent years	DATE
fbem-4886	21	1	first	ORDINAL
fbem-4886	22	1	late 2017	DATE
fbem-4886	24	1	2	CARDINAL
fbem-4886	25	1	chinese	NORP
fbem-4886	26	1	brown et al	PERSON
fbem-4886	27	1	kross et al.	PERSON
fbem-4886	28	1	24	CARDINAL
fbem-4886	30	1	5	CARDINAL
fbem-4886	31	1	chinese	NORP
fbem-4886	32	1	huang jing	PERSON
fbem-4886	32	2	dong xiuliang	PERSON
fbem-4886	32	3	2	CARDINAL
fbem-4886	33	1	zhu hongjun et al	PERSON
fbem-4886	33	2	china	GPE
fbem-4886	34	1	6	CARDINAL
fbem-4886	35	1	yue heng	PERSON
fbem-4886	35	2	lin xiaochi	PERSON
fbem-4886	35	3	7	CARDINAL
fbem-4886	36	1	liu sun	PERSON
fbem-4886	36	2	chinese	NORP
fbem-4886	37	1	8	CARDINAL
fbem-4886	38	1	china	GPE
fbem-4886	38	2	160	CARDINAL
fbem-4886	39	1	2018	DATE
fbem-4886	39	2	2021	CARDINAL
fbem-4886	39	3	recent years	DATE
fbem-4886	40	1	3	CARDINAL
fbem-4886	40	2	3.1	CARDINAL
fbem-4886	41	1	currentyear	ORG
fbem-4886	41	2	june 30, 2018 to	DATE
fbem-4886	41	3	december 31	DATE
fbem-4886	41	4	2021	DATE
fbem-4886	42	1	quarterly	DATE
fbem-4886	42	2	quarterly	DATE
fbem-4886	42	3	annual	DATE
fbem-4886	43	1	june 30, 2018	DATE
fbem-4886	43	2	september 30, 2018	DATE
fbem-4886	43	3	december 31, 2018	DATE
fbem-4886	43	4	march 31, 2019,	DATE
fbem-4886	43	5	june 30, 2019, september 30, 2019,	DATE
fbem-4886	43	6	december 31, 2019, march 31, 2020,	DATE
fbem-4886	43	7	june 30, 2020	DATE
fbem-4886	43	8	september 30, 2020	DATE
fbem-4886	43	9	december 31, 2020	DATE
fbem-4886	43	10	march 31	DATE
fbem-4886	43	11	2021	DATE
fbem-4886	43	12	june 30, 2021,	DATE
fbem-4886	43	13	september 30, 2021	DATE
fbem-4886	43	14	december 31	DATE
fbem-4886	43	15	2021	DATE
fbem-4886	44	1	march 31, 2018 (i.e.	DATE
fbem-4886	44	2	first	ORDINAL
fbem-4886	44	3	quarterly	DATE
fbem-4886	44	4	the first quarter of 2018	DATE
fbem-4886	44	5	only two	CARDINAL
fbem-4886	44	6	1	CARDINAL
fbem-4886	44	7	23 3.44%	PERCENT
fbem-4886	44	8	21 2.94%	PERCENT
fbem-4886	44	9	16 4.60%	PERCENT
fbem-4886	44	10	16 1.69%	PERCENT
fbem-4886	44	11	china galaxy	ORG
fbem-4886	44	12	15 1.84%	PERCENT
fbem-4886	44	13	13 3.70%	PERCENT
fbem-4886	44	14	12 4.16%	PERCENT
fbem-4886	44	15	10 2.82%	PERCENT
fbem-4886	44	16	10 1.76%	PERCENT
fbem-4886	44	17	shanxi	GPE
fbem-4886	44	18	10 2.53%	PERCENT
fbem-4886	44	19	9 2.92%	PERCENT
fbem-4886	44	20	9 2.54%	PERCENT
fbem-4886	44	21	wanlian	ORG
fbem-4886	44	22	8 2.30%	PERCENT
fbem-4886	44	23	8 1.18%	PERCENT
fbem-4886	44	24	7 3.35%	PERCENT
fbem-4886	44	25	7 3.87%	PERCENT
fbem-4886	44	26	7 4.23%	PERCENT
fbem-4886	44	27	6 2.40%	PERCENT
fbem-4886	44	28	6 4.60%	PERCENT
fbem-4886	44	29	6 4.46%	PERCENT
fbem-4886	44	30	3 4.07%	PERCENT
fbem-4886	44	31	3 1.74%	PERCENT
fbem-4886	44	32	minsheng	ORG
fbem-4886	44	33	2 1.29%	PERCENT
fbem-4886	44	34	cinda	ORG
fbem-4886	44	35	2 1.39%	PERCENT
fbem-4886	44	36	shanghai	GPE
fbem-4886	44	37	2 0.51%	PERCENT
fbem-4886	44	38	1 1.39%	PERCENT
fbem-4886	44	39	1 1.39%	PERCENT
fbem-4886	44	40	dongguan	GPE
fbem-4886	44	41	1 3.38%	PERCENT
fbem-4886	44	42	3.2	DATE
fbem-4886	45	1	161	CARDINAL
fbem-4886	48	1	4,9-10	CARDINAL
fbem-4886	49	1	3.3	CARDINAL
fbem-4886	50	1	28	CARDINAL
fbem-4886	52	1	4	CARDINAL
fbem-4886	52	2	4.1	CARDINAL
fbem-4886	53	1	the same year and from year to year	DATE
fbem-4886	53	2	year-to-year	DATE
fbem-4886	54	1	march 31, june 30, september 30 and december 31	DATE
fbem-4886	54	2	quarterly	DATE
fbem-4886	54	3	each year	DATE
fbem-4886	54	4	the same year	DATE
fbem-4886	54	5	from year to year	DATE
fbem-4886	55	1	2	CARDINAL
fbem-4886	55	2	year	DATE
fbem-4886	55	3	march 31 june 30	DATE
fbem-4886	55	4	september	DATE
fbem-4886	55	5	1.34 1.44 9.28%	PERCENT
fbem-4886	55	6	15.97%	PERCENT
fbem-4886	55	7	5.95%	PERCENT
fbem-4886	55	8	5.93%	PERCENT
fbem-4886	55	9	2019 1.84	DATE
fbem-4886	55	10	1.96 6.31%	PERCENT
fbem-4886	55	11	10.77%	PERCENT
fbem-4886	55	12	5.14%	PERCENT
fbem-4886	55	13	4.60%	PERCENT
fbem-4886	55	14	4.71%	PERCENT
fbem-4886	55	15	2.37 3.37%	PERCENT
fbem-4886	55	16	6.00%	PERCENT
fbem-4886	55	17	3.21%	PERCENT
fbem-4886	55	18	2.62%	PERCENT
fbem-4886	55	19	2.19%	PERCENT
fbem-4886	55	20	2021	CARDINAL
fbem-4886	55	21	2.87 4.88%	PERCENT
fbem-4886	55	22	6.99%	PERCENT
fbem-4886	55	23	5.14%	PERCENT
fbem-4886	55	24	4.16%	PERCENT
fbem-4886	55	25	3.59%	PERCENT
fbem-4886	55	26	quarter	DATE
fbem-4886	55	27	quarter	DATE
fbem-4886	55	28	the same year	DATE
fbem-4886	55	29	the end of the year	DATE
fbem-4886	56	1	each year	DATE
fbem-4886	56	2	less than 10%	PERCENT
fbem-4886	56	3	2021	CARDINAL
fbem-4886	56	4	2020	DATE
fbem-4886	56	5	the year	DATE
fbem-4886	57	1	4.2	CARDINAL
fbem-4886	58	1	28	CARDINAL
fbem-4886	58	2	three	CARDINAL
fbem-4886	59	1	3.39%	PERCENT
fbem-4886	59	2	2.56%	PERCENT
fbem-4886	59	3	2.74%	PERCENT
fbem-4886	61	1	4.3	CARDINAL
fbem-4886	62	1	one	CARDINAL
fbem-4886	63	1	2.54%	PERCENT
fbem-4886	63	2	more than 20	CARDINAL
fbem-4886	63	3	3.43%	PERCENT
fbem-4886	63	4	between 10 and 20	CARDINAL
fbem-4886	63	5	2.98%	PERCENT
fbem-4886	63	6	10	CARDINAL
fbem-4886	64	1	three	CARDINAL
fbem-4886	65	1	5	CARDINAL
fbem-4886	65	2	firstly	ORDINAL
fbem-4886	65	3	years	DATE
fbem-4886	65	4	less than 10%	PERCENT
fbem-4886	65	5	the year	DATE
fbem-4886	65	6	the end of the year	DATE
fbem-4886	65	7	the same year	DATE
fbem-4886	66	1	secondly	ORDINAL
fbem-4886	68	1	years	DATE
fbem-4886	68	2	later months	DATE
fbem-4886	69	1	1	CARDINAL
fbem-4886	69	2	barton	GPE
fbem-4886	69	3	j., & mercer	ORG
fbem-4886	69	4	m. (	PERSON
fbem-4886	69	5	2005	DATE
fbem-4886	71	1	39(3	CARDINAL
fbem-4886	71	2	509-533	CARDINAL
fbem-4886	72	1	2	CARDINAL
fbem-4886	72	2	dong xiuliang	PERSON
fbem-4886	73	1	2005	DATE
fbem-4886	75	1	journal of shanghai lixin university of commerce	ORG
fbem-4886	75	2	19(5	DATE
fbem-4886	75	3	35-40	CARDINAL
fbem-4886	76	1	3	CARDINAL
fbem-4886	76	2	l. d.	PERSON
fbem-4886	76	3	a., & lu	ORG
fbem-4886	76	4	h.	PERSON
fbem-4886	76	5	2010	DATE
fbem-4886	78	1	27(4	CARDINAL
fbem-4886	78	2	1025-1062	CARDINAL
fbem-4886	79	1	4	CARDINAL
fbem-4886	79	2	w.	PERSON
fbem-4886	79	3	1990	DATE
fbem-4886	81	1	461	CARDINAL
fbem-4886	82	1	5	CARDINAL
fbem-4886	82	2	l. d. b.	PERSON
fbem-4886	82	3	bianchi	GPE
fbem-4886	82	4	machado	PERSON
fbem-4886	82	5	n., & paulo	ORG
fbem-4886	82	6	e.	PERSON
fbem-4886	82	7	2022	CARDINAL
fbem-4886	85	1	6	CARDINAL
fbem-4886	85	2	zhu hongjun	PERSON
fbem-4886	85	3	xianjie & tao lin.	ORG
fbem-4886	86	1	2007	DATE
fbem-4886	87	1	chinese	NORP
fbem-4886	87	2	162	CARDINAL
fbem-4886	88	1	journal of financial research	ORG
fbem-4886	88	2	110121	DATE
fbem-4886	89	1	lin xiaochi	PERSON
fbem-4886	90	1	2008	DATE
fbem-4886	92	1	08	CARDINAL
fbem-4886	92	2	40-49	DATE
fbem-4886	93	1	8	CARDINAL
fbem-4886	93	2	liu sun	PERSON
fbem-4886	94	1	2015	CARDINAL
fbem-4886	95	1	china	GPE
fbem-4886	95	2	journal of international accounting	ORG
fbem-4886	96	1	25	CARDINAL
fbem-4886	96	2	16-30	DATE
fbem-4886	97	1	9	CARDINAL
fbem-4886	97	2	han	NORP
fbem-4886	97	3	j. & liu	ORG
fbem-4886	97	4	2019	DATE
fbem-4886	99	1	australian	NORP
fbem-4886	99	2	64	CARDINAL
fbem-4886	100	1	10	CARDINAL
fbem-4886	100	2	l. d.	PERSON
fbem-4886	100	3	hagerman	GPE
fbem-4886	100	4	r. l.	PERSON
fbem-4886	100	5	griffin	PERSON
fbem-4886	100	6	p. a., & zmijewski	ORG
fbem-4886	100	7	m. e.	PERSON
fbem-4886	100	8	1987	DATE
fbem-4886	101	1	quarterly	DATE
fbem-4886	102	1	journal of accounting & economics	ORG
fbem-4886	102	2	9(1	CARDINAL
fbem-4886	102	3	61	CARDINAL