id	sid	eid	entity	type
fbem-505	1	1	2766-824x	QUANTITY
fbem-505	2	1	4	CARDINAL
fbem-505	2	2	1	CARDINAL
fbem-505	2	3	2022 68	DATE
fbem-505	3	1	china	GPE
fbem-505	3	2	anhui university of finance	ORG
fbem-505	3	3	bengbu	GPE
fbem-505	3	4	233030	DATE
fbem-505	3	5	anhui	GPE
fbem-505	3	6	china	GPE
fbem-505	4	1	china	GPE
fbem-505	4	2	chinese	NORP
fbem-505	4	3	2009	DATE
fbem-505	4	4	2020	DATE
fbem-505	9	1	1	CARDINAL
fbem-505	9	2	2020	DATE
fbem-505	9	3	the state council	ORG
fbem-505	9	4	china	GPE
fbem-505	9	5	the final year	DATE
fbem-505	9	6	13th	ORDINAL
fbem-505	10	1	14th	ORDINAL
fbem-505	10	2	five-year	DATE
fbem-505	10	3	fifth	ORDINAL
fbem-505	11	1	china	GPE
fbem-505	11	2	13th	ORDINAL
fbem-505	11	3	five-year	DATE
fbem-505	11	4	14th	ORDINAL
fbem-505	11	5	five-year	DATE
fbem-505	13	1	2014	DATE
fbem-505	13	2	the state council	ORG
fbem-505	13	3	2021	CARDINAL
fbem-505	14	1	two	CARDINAL
fbem-505	15	1	two	CARDINAL
fbem-505	16	1	1	CARDINAL
fbem-505	16	2	1999	DATE
fbem-505	16	3	faulkender & wang[2],	ORG
fbem-505	16	4	2006	DATE
fbem-505	18	1	china	GPE
fbem-505	18	2	china	GPE
fbem-505	20	1	2013	DATE
fbem-505	20	2	china	GPE
fbem-505	21	1	only onetenth	CARDINAL
fbem-505	21	2	jiguang	GPE
fbem-505	21	3	2011	DATE
fbem-505	22	1	china	GPE
fbem-505	22	2	5g	CARDINAL
fbem-505	23	1	2	CARDINAL
fbem-505	23	2	fuente & marin[4	ORG
fbem-505	23	3	1995	DATE
fbem-505	24	1	liang qi	PERSON
fbem-505	24	2	lin aijie	PERSON
fbem-505	25	1	5	CARDINAL
fbem-505	25	2	2020	DATE
fbem-505	26	1	recent years	DATE
fbem-505	26	2	miller &	ORG
fbem-505	26	3	2015	DATE
fbem-505	26	4	china	GPE
fbem-505	26	5	69	CARDINAL
fbem-505	27	1	7	CARDINAL
fbem-505	27	2	2018	DATE
fbem-505	27	3	tan songtao et al	PERSON
fbem-505	28	1	8	CARDINAL
fbem-505	28	2	2016	DATE
fbem-505	28	3	gao jingzhong	PERSON
fbem-505	28	4	yang chao	PERSON
fbem-505	29	1	9	CARDINAL
fbem-505	29	2	2021);on	CARDINAL
fbem-505	29	3	blankespoor et al	ORG
fbem-505	30	1	10	CARDINAL
fbem-505	30	2	2013	DATE
fbem-505	30	3	xianjie et al.[11	PERSON
fbem-505	30	4	2016	DATE
fbem-505	31	1	jess et al	PERSON
fbem-505	32	1	12	CARDINAL
fbem-505	32	2	1996	DATE
fbem-505	33	1	two	CARDINAL
fbem-505	33	2	miller	ORG
fbem-505	33	3	13	CARDINAL
fbem-505	33	4	2006	DATE
fbem-505	34	1	1	CARDINAL
fbem-505	35	1	first	ORDINAL
fbem-505	36	1	secondly	ORDINAL
fbem-505	36	2	2.1	CARDINAL
fbem-505	36	3	china	GPE
fbem-505	37	1	the end of 2021	DATE
fbem-505	37	2	chinese	NORP
fbem-505	37	3	120	CARDINAL
fbem-505	37	4	china	GPE
fbem-505	37	5	2014	DATE
fbem-505	37	6	2015	DATE
fbem-505	37	7	2016	DATE
fbem-505	38	1	2009	DATE
fbem-505	38	2	2020	DATE
fbem-505	38	3	china	GPE
fbem-505	39	1	one	CARDINAL
fbem-505	39	2	120	CARDINAL
fbem-505	40	1	china	GPE
fbem-505	40	2	the three years of 2014	DATE
fbem-505	40	3	2015	DATE
fbem-505	40	4	2016	DATE
fbem-505	40	5	the same year	DATE
fbem-505	41	1	2018	DATE
fbem-505	41	2	two	CARDINAL
fbem-505	41	3	𝐹𝐶	LAW
fbem-505	41	4	1	CARDINAL
fbem-505	41	5	𝐹𝐶	LAW
fbem-505	45	1	2.2	CARDINAL
fbem-505	45	2	1	CARDINAL
fbem-505	45	3	lamont et al	PERSON
fbem-505	46	1	15	CARDINAL
fbem-505	46	2	2001	DATE
fbem-505	46	3	whited & wu[16],	ORG
fbem-505	46	4	2006	DATE
fbem-505	46	5	2010	DATE
fbem-505	46	6	two	CARDINAL
fbem-505	47	1	lu shengfeng	PERSON
fbem-505	47	2	chen sixia[18	PERSON
fbem-505	47	3	2017	CARDINAL
fbem-505	47	4	ying et al	PERSON
fbem-505	48	1	19	CARDINAL
fbem-505	48	2	2019	DATE
fbem-505	50	1	2	CARDINAL
fbem-505	50	2	china	GPE
fbem-505	50	3	china	GPE
fbem-505	50	4	1	CARDINAL
fbem-505	50	5	the current year	DATE
fbem-505	50	6	0	CARDINAL
fbem-505	51	1	3	CARDINAL
fbem-505	51	2	luo qi et al	PERSON
fbem-505	52	1	20	CARDINAL
fbem-505	52	2	2007	DATE
fbem-505	52	3	1	CARDINAL
fbem-505	52	4	2	CARDINAL
fbem-505	52	5	3	CARDINAL
fbem-505	52	6	4	CARDINAL
fbem-505	52	7	5	CARDINAL
fbem-505	52	8	deb	ORG
fbem-505	52	9	6	CARDINAL
fbem-505	52	10	0	DATE
fbem-505	52	11	1	CARDINAL
fbem-505	52	12	3	CARDINAL
fbem-505	52	13	3.1	CARDINAL
fbem-505	52	14	two	CARDINAL
fbem-505	52	15	china	GPE
fbem-505	53	1	china	GPE
fbem-505	54	1	0.0017	CARDINAL
fbem-505	54	2	0.0021	CARDINAL
fbem-505	54	3	70	CARDINAL
fbem-505	54	4	3	CARDINAL
fbem-505	54	5	1%	PERCENT
fbem-505	56	1	1	CARDINAL
fbem-505	57	1	1	CARDINAL
fbem-505	57	2	fc	ORG
fbem-505	58	1	1	CARDINAL
fbem-505	58	2	2	CARDINAL
fbem-505	58	3	3	CARDINAL
fbem-505	59	1	-1.75	ORG
fbem-505	67	1	29998	DATE
fbem-505	67	2	29998	DATE
fbem-505	67	3	29998	DATE
fbem-505	68	1	1%	PERCENT
fbem-505	68	2	5%	PERCENT
fbem-505	68	3	10%	PERCENT
fbem-505	70	1	3.2	CARDINAL
fbem-505	71	1	3.2.1	CARDINAL
fbem-505	74	1	pre1	ORG
fbem-505	74	2	the year	DATE
fbem-505	75	1	1	CARDINAL
fbem-505	76	1	1	CARDINAL
fbem-505	78	1	1	CARDINAL
fbem-505	78	2	3.3	CARDINAL
fbem-505	79	1	three	CARDINAL
fbem-505	79	2	3	CARDINAL
fbem-505	80	1	5%	PERCENT
fbem-505	80	2	0.0022	CARDINAL
fbem-505	82	1	two	CARDINAL
fbem-505	82	2	71	CARDINAL
fbem-505	83	1	3	CARDINAL
fbem-505	91	1	9962 10015 10021	DATE
fbem-505	92	1	0.9918	MONEY
fbem-505	92	2	0.8666 4	MONEY
fbem-505	93	1	1	CARDINAL
fbem-505	96	1	first	ORDINAL
fbem-505	96	2	secondly	ORDINAL
fbem-505	97	1	2	CARDINAL
fbem-505	99	1	1	CARDINAL
fbem-505	99	2	t.,pinkowitz	GPE
fbem-505	100	1	2	CARDINAL
fbem-505	100	2	wang	PERSON
fbem-505	100	3	2006	DATE
fbem-505	100	4	61(4):1957-1990	DATE
fbem-505	101	1	3	CARDINAL
fbem-505	101	2	zhang jian	PERSON
fbem-505	101	3	china	GPE
fbem-505	101	4	technology,2011,5(01):18-23	ORG
fbem-505	102	1	4	CARDINAL
fbem-505	102	2	j m .innovation	PERSON
fbem-505	103	1	journal of monetary economics	ORG
fbem-505	103	2	1995	DATE
fbem-505	103	3	38(2):269	CARDINAL
fbem-505	104	1	5	CARDINAL
fbem-505	104	2	liang qi	PERSON
fbem-505	104	3	lin aijie	PERSON
fbem-505	106	1	6	CARDINAL
fbem-505	106	2	g s	PERSON
fbem-505	108	1	journal of accounting research	ORG
fbem-505	108	2	2015,53(2):221-239	CARDINAL
fbem-505	109	1	7	CARDINAL
fbem-505	109	2	ding hui	PERSON
fbem-505	109	3	lv changjiang	PERSON
fbem-505	109	4	huang haijie	PERSON
fbem-505	111	1	8	CARDINAL
fbem-505	111	2	tan songtao	PERSON
fbem-505	111	3	kan	ORG
fbem-505	111	4	cui xiaoyong	PERSON
fbem-505	112	1	the shenzhen stock exchange[j].financial research	ORG
fbem-505	112	2	2016(03):174	CARDINAL
fbem-505	113	1	9	CARDINAL
fbem-505	113	2	gao jingzhong	PERSON
fbem-505	113	3	yang chao	PERSON
fbem-505	115	1	shanghai university of finance	ORG
fbem-505	115	2	economics,2021,23(05):50-64+106	ORG
fbem-505	116	1	10	CARDINAL
fbem-505	116	2	miller g s	PERSON
fbem-505	116	3	firms'use	CARDINAL
fbem-505	117	1	social science electronic publishing,2013,89(1):79-112	ORG
fbem-505	118	1	11	CARDINAL
fbem-505	118	2	xianjie	PERSON
fbem-505	118	3	wang xiaoyu	PERSON
fbem-505	118	4	zhao hailong	PERSON
fbem-505	118	5	chen xinyuan	PERSON
fbem-505	120	1	12	CARDINAL
fbem-505	121	1	13	CARDINAL
fbem-505	123	1	2006	DATE
fbem-505	123	2	44(5):p.1001-1033	CARDINAL
fbem-505	124	1	14] yuan	MONEY
fbem-505	124	2	zhu chengliang	PERSON
fbem-505	125	1	china	GPE
fbem-505	125	2	2018(08):60	CARDINAL
fbem-505	126	1	15	CARDINAL
fbem-505	126	2	o	DATE
fbem-505	126	3	polk c	ORG
fbem-505	126	4	saa-requejo	PERSON
fbem-505	128	1	16	CARDINAL
fbem-505	129	1	2006(2):531-559	CARDINAL
fbem-505	129	2	72	CARDINAL
fbem-505	130	1	17	CARDINAL
fbem-505	130	2	pierce j r.new	PERSON
fbem-505	130	3	the kz index[j]	ORG
fbem-505	131	1	2010,23(5):1909-1940	DATE
fbem-505	132	1	18	CARDINAL
fbem-505	132	2	lu shengfeng	PERSON
fbem-505	132	3	chen sixia	PERSON
fbem-505	132	4	2017(05):51	CARDINAL
fbem-505	133	1	19	CARDINAL
fbem-505	133	2	yu wenlei	PERSON
fbem-505	133	3	dai yichi	PERSON
fbem-505	133	4	wang yanyu.	PERSON
fbem-505	135	1	20	CARDINAL
fbem-505	135	2	xiao wenchong	PERSON
fbem-505	135	3	xia xinping	PERSON
fbem-505	136	1	china[j].china industrial economics	ORG
fbem-505	136	2	2007(09):103	CARDINAL