id	sid	tid	token	lemma	pos
fbem-14093	1	1	frontiers	frontier	NOUN
fbem-14093	1	2	in	in	ADP
fbem-14093	1	3	business	business	NOUN
fbem-14093	1	4	,	,	PUNCT
fbem-14093	1	5	economics	economic	NOUN
fbem-14093	1	6	and	and	CCONJ
fbem-14093	1	7	management	management	NOUN
fbem-14093	1	8	issn	issn	PROPN
fbem-14093	1	9	:	:	PUNCT
fbem-14093	1	10	2766	2766	NUM
fbem-14093	1	11	-	-	PUNCT
fbem-14093	1	12	824x	824x	NUM
fbem-14093	1	13	|	|	ADJ
fbem-14093	1	14	vol	vol	NOUN
fbem-14093	1	15	.	.	PROPN
fbem-14093	2	1	12	12	NUM
fbem-14093	2	2	,	,	PUNCT
fbem-14093	2	3	no	no	INTJ
fbem-14093	2	4	.	.	NOUN
fbem-14093	2	5	1	1	NUM
fbem-14093	2	6	,	,	PUNCT
fbem-14093	2	7	2023	2023	NUM
fbem-14093	2	8	194	194	NUM
fbem-14093	2	9	study	study	NOUN
fbem-14093	2	10	of	of	ADP
fbem-14093	2	11	financial	financial	ADJ
fbem-14093	2	12	fraud	fraud	NOUN
fbem-14093	2	13	in	in	ADP
fbem-14093	2	14	guangzhou	guangzhou	PROPN
fbem-14093	2	15	longkey	longkey	PROPN
fbem-14093	2	16	based	base	VERB
fbem-14093	2	17	on	on	ADP
fbem-14093	2	18	fraud	fraud	NOUN
fbem-14093	2	19	risk	risk	NOUN
fbem-14093	2	20	factors	factor	NOUN
fbem-14093	2	21	qiaoxi	qiaoxi	VERB
fbem-14093	2	22	chen	chen	PROPN
fbem-14093	2	23	*	*	PUNCT
fbem-14093	2	24	management	management	PROPN
fbem-14093	2	25	,	,	PUNCT
fbem-14093	2	26	sichuan	sichuan	PROPN
fbem-14093	2	27	agricultural	agricultural	PROPN
fbem-14093	2	28	university	university	PROPN
fbem-14093	2	29	,	,	PUNCT
fbem-14093	2	30	chengdu	chengdu	PROPN
fbem-14093	2	31	,	,	PUNCT
fbem-14093	2	32	sichuan	sichuan	PROPN
fbem-14093	2	33	,	,	PUNCT
fbem-14093	2	34	611130	611130	NUM
fbem-14093	2	35	,	,	PUNCT
fbem-14093	2	36	china	china	PROPN
fbem-14093	2	37	*	*	PUNCT
fbem-14093	2	38	corresponding	correspond	VERB
fbem-14093	2	39	author	author	NOUN
fbem-14093	2	40	’s	’s	PART
fbem-14093	2	41	e	e	NOUN
fbem-14093	2	42	-	-	NOUN
fbem-14093	2	43	mail	mail	NOUN
fbem-14093	2	44	:	:	PUNCT
fbem-14093	2	45	202003467@stu.sicau.edu.cn	202003467@stu.sicau.edu.cn	NUM
fbem-14093	2	46	abstract	abstract	NOUN
fbem-14093	2	47	:	:	PUNCT
fbem-14093	2	48	with	with	ADP
fbem-14093	2	49	the	the	DET
fbem-14093	2	50	development	development	NOUN
fbem-14093	2	51	of	of	ADP
fbem-14093	2	52	the	the	DET
fbem-14093	2	53	economy	economy	NOUN
fbem-14093	2	54	and	and	CCONJ
fbem-14093	2	55	society	society	NOUN
fbem-14093	2	56	,	,	PUNCT
fbem-14093	2	57	china	china	PROPN
fbem-14093	2	58	's	's	PART
fbem-14093	2	59	capital	capital	NOUN
fbem-14093	2	60	market	market	NOUN
fbem-14093	2	61	has	have	AUX
fbem-14093	2	62	become	become	VERB
fbem-14093	2	63	more	more	ADV
fbem-14093	2	64	open	open	ADJ
fbem-14093	2	65	and	and	CCONJ
fbem-14093	2	66	transparent	transparent	ADJ
fbem-14093	2	67	.	.	PUNCT
fbem-14093	3	1	in	in	ADP
fbem-14093	3	2	recent	recent	ADJ
fbem-14093	3	3	years	year	NOUN
fbem-14093	3	4	,	,	PUNCT
fbem-14093	3	5	listed	list	VERB
fbem-14093	3	6	companies	company	NOUN
fbem-14093	3	7	have	have	AUX
fbem-14093	3	8	gone	go	VERB
fbem-14093	3	9	to	to	ADP
fbem-14093	3	10	great	great	ADJ
fbem-14093	3	11	lengths	length	NOUN
fbem-14093	3	12	to	to	PART
fbem-14093	3	13	whitewash	whitewash	VERB
fbem-14093	3	14	statements	statement	NOUN
fbem-14093	3	15	and	and	CCONJ
fbem-14093	3	16	convey	convey	VERB
fbem-14093	3	17	false	false	ADJ
fbem-14093	3	18	information	information	NOUN
fbem-14093	3	19	in	in	ADP
fbem-14093	3	20	order	order	NOUN
fbem-14093	3	21	to	to	PART
fbem-14093	3	22	raise	raise	VERB
fbem-14093	3	23	funds	fund	NOUN
fbem-14093	3	24	,	,	PUNCT
fbem-14093	3	25	improve	improve	VERB
fbem-14093	3	26	performance	performance	NOUN
fbem-14093	3	27	and	and	CCONJ
fbem-14093	3	28	boost	boost	VERB
fbem-14093	3	29	share	share	NOUN
fbem-14093	3	30	prices	price	NOUN
fbem-14093	3	31	,	,	PUNCT
fbem-14093	3	32	which	which	PRON
fbem-14093	3	33	has	have	AUX
fbem-14093	3	34	led	lead	VERB
fbem-14093	3	35	to	to	ADP
fbem-14093	3	36	frequent	frequent	ADJ
fbem-14093	3	37	instances	instance	NOUN
fbem-14093	3	38	of	of	ADP
fbem-14093	3	39	financial	financial	ADJ
fbem-14093	3	40	fraud	fraud	NOUN
fbem-14093	3	41	such	such	ADJ
fbem-14093	3	42	as	as	ADP
fbem-14093	3	43	ruixing	ruixe	VERB
fbem-14093	3	44	coffee	coffee	NOUN
fbem-14093	3	45	and	and	CCONJ
fbem-14093	3	46	wanfushengke	wanfushengke	PROPN
fbem-14093	3	47	.	.	PUNCT
fbem-14093	4	1	despite	despite	SCONJ
fbem-14093	4	2	increased	increase	VERB
fbem-14093	4	3	supervision	supervision	NOUN
fbem-14093	4	4	by	by	ADP
fbem-14093	4	5	regulators	regulator	NOUN
fbem-14093	4	6	,	,	PUNCT
fbem-14093	4	7	a	a	DET
fbem-14093	4	8	series	series	NOUN
fbem-14093	4	9	of	of	ADP
fbem-14093	4	10	punitive	punitive	ADJ
fbem-14093	4	11	measures	measure	NOUN
fbem-14093	4	12	and	and	CCONJ
fbem-14093	4	13	regular	regular	ADJ
fbem-14093	4	14	training	training	NOUN
fbem-14093	4	15	for	for	ADP
fbem-14093	4	16	executives	executive	NOUN
fbem-14093	4	17	and	and	CCONJ
fbem-14093	4	18	finance	finance	NOUN
fbem-14093	4	19	staff	staff	NOUN
fbem-14093	4	20	to	to	PART
fbem-14093	4	21	improve	improve	VERB
fbem-14093	4	22	their	their	PRON
fbem-14093	4	23	professional	professional	ADJ
fbem-14093	4	24	ethics	ethic	NOUN
fbem-14093	4	25	,	,	PUNCT
fbem-14093	4	26	the	the	DET
fbem-14093	4	27	huge	huge	ADJ
fbem-14093	4	28	benefits	benefit	NOUN
fbem-14093	4	29	of	of	ADP
fbem-14093	4	30	financial	financial	ADJ
fbem-14093	4	31	fraud	fraud	NOUN
fbem-14093	4	32	still	still	ADV
fbem-14093	4	33	drive	drive	VERB
fbem-14093	4	34	practitioners	practitioner	NOUN
fbem-14093	4	35	to	to	PART
fbem-14093	4	36	commit	commit	VERB
fbem-14093	4	37	fraud	fraud	NOUN
fbem-14093	4	38	on	on	ADP
fbem-14093	4	39	their	their	PRON
fbem-14093	4	40	own	own	ADJ
fbem-14093	4	41	initiative	initiative	NOUN
fbem-14093	4	42	.	.	PUNCT
fbem-14093	5	1	this	this	DET
fbem-14093	5	2	paper	paper	NOUN
fbem-14093	5	3	analyses	analyse	VERB
fbem-14093	5	4	the	the	DET
fbem-14093	5	5	causes	cause	NOUN
fbem-14093	5	6	of	of	ADP
fbem-14093	5	7	fraud	fraud	NOUN
fbem-14093	5	8	at	at	ADP
fbem-14093	5	9	guangzhou	guangzhou	PROPN
fbem-14093	5	10	longkey	longkey	PROPN
fbem-14093	5	11	based	base	VERB
fbem-14093	5	12	on	on	ADP
fbem-14093	5	13	the	the	DET
fbem-14093	5	14	more	more	ADV
fbem-14093	5	15	established	establish	VERB
fbem-14093	5	16	fraud	fraud	NOUN
fbem-14093	5	17	risk	risk	NOUN
fbem-14093	5	18	factor	factor	NOUN
fbem-14093	5	19	theory	theory	NOUN
fbem-14093	5	20	and	and	CCONJ
fbem-14093	5	21	proposes	propose	VERB
fbem-14093	5	22	effective	effective	ADJ
fbem-14093	5	23	countermeasures	countermeasure	NOUN
fbem-14093	5	24	to	to	PART
fbem-14093	5	25	address	address	VERB
fbem-14093	5	26	the	the	DET
fbem-14093	5	27	causes	cause	NOUN
fbem-14093	5	28	.	.	PUNCT
fbem-14093	6	1	keywords	keyword	NOUN
fbem-14093	6	2	:	:	PUNCT
fbem-14093	6	3	guangzhou	guangzhou	PROPN
fbem-14093	6	4	longkey	longkey	NOUN
fbem-14093	6	5	;	;	PUNCT
fbem-14093	6	6	financial	financial	ADJ
fbem-14093	6	7	fraud	fraud	NOUN
fbem-14093	6	8	;	;	PUNCT
fbem-14093	6	9	fraud	fraud	NOUN
fbem-14093	6	10	governance	governance	NOUN
fbem-14093	6	11	;	;	PUNCT
fbem-14093	6	12	fraud	fraud	NOUN
fbem-14093	6	13	risk	risk	NOUN
fbem-14093	6	14	factor	factor	NOUN
fbem-14093	6	15	theory	theory	NOUN
fbem-14093	6	16	.	.	PUNCT
fbem-14093	7	1	1	1	X
fbem-14093	7	2	.	.	X
fbem-14093	7	3	introduction	introduction	NOUN
fbem-14093	7	4	1.1	1.1	NUM
fbem-14093	7	5	.	.	PUNCT
fbem-14093	8	1	research	research	NOUN
fbem-14093	8	2	background	background	NOUN
fbem-14093	8	3	in	in	ADP
fbem-14093	8	4	recent	recent	ADJ
fbem-14093	8	5	years	year	NOUN
fbem-14093	8	6	,	,	PUNCT
fbem-14093	8	7	financial	financial	ADJ
fbem-14093	8	8	fraud	fraud	NOUN
fbem-14093	8	9	has	have	AUX
fbem-14093	8	10	occurred	occur	VERB
fbem-14093	8	11	repeatedly	repeatedly	ADV
fbem-14093	8	12	,	,	PUNCT
fbem-14093	8	13	causing	cause	VERB
fbem-14093	8	14	extremely	extremely	ADV
fbem-14093	8	15	serious	serious	ADJ
fbem-14093	8	16	damage	damage	NOUN
fbem-14093	8	17	to	to	ADP
fbem-14093	8	18	the	the	DET
fbem-14093	8	19	market	market	NOUN
fbem-14093	8	20	order	order	NOUN
fbem-14093	8	21	and	and	CCONJ
fbem-14093	8	22	investors	investor	NOUN
fbem-14093	8	23	'	'	PART
fbem-14093	8	24	interests	interest	NOUN
fbem-14093	8	25	.	.	PUNCT
fbem-14093	9	1	financial	financial	ADJ
fbem-14093	9	2	fraud	fraud	NOUN
fbem-14093	9	3	,	,	PUNCT
fbem-14093	9	4	as	as	ADP
fbem-14093	9	5	an	an	DET
fbem-14093	9	6	important	important	ADJ
fbem-14093	9	7	part	part	NOUN
fbem-14093	9	8	of	of	ADP
fbem-14093	9	9	enterprise	enterprise	NOUN
fbem-14093	9	10	risk	risk	NOUN
fbem-14093	9	11	management	management	NOUN
fbem-14093	9	12	,	,	PUNCT
fbem-14093	9	13	has	have	AUX
fbem-14093	9	14	also	also	ADV
fbem-14093	9	15	received	receive	VERB
fbem-14093	9	16	increasing	increase	VERB
fbem-14093	9	17	attention	attention	NOUN
fbem-14093	9	18	from	from	ADP
fbem-14093	9	19	scholars	scholar	NOUN
fbem-14093	9	20	and	and	CCONJ
fbem-14093	9	21	the	the	DET
fbem-14093	9	22	industry	industry	NOUN
fbem-14093	9	23	.	.	PUNCT
fbem-14093	10	1	however	however	ADV
fbem-14093	10	2	,	,	PUNCT
fbem-14093	10	3	in	in	ADP
fbem-14093	10	4	practice	practice	NOUN
fbem-14093	10	5	,	,	PUNCT
fbem-14093	10	6	the	the	DET
fbem-14093	10	7	detection	detection	NOUN
fbem-14093	10	8	and	and	CCONJ
fbem-14093	10	9	prevention	prevention	NOUN
fbem-14093	10	10	of	of	ADP
fbem-14093	10	11	financial	financial	ADJ
fbem-14093	10	12	fraud	fraud	NOUN
fbem-14093	10	13	still	still	ADV
fbem-14093	10	14	faces	face	VERB
fbem-14093	10	15	many	many	ADJ
fbem-14093	10	16	problems	problem	NOUN
fbem-14093	10	17	.	.	PUNCT
fbem-14093	11	1	guangzhou	guangzhou	PROPN
fbem-14093	11	2	longkey	longkey	PROPN
fbem-14093	11	3	,	,	PUNCT
fbem-14093	11	4	a	a	DET
fbem-14093	11	5	company	company	NOUN
fbem-14093	11	6	in	in	ADP
fbem-14093	11	7	the	the	DET
fbem-14093	11	8	consumer	consumer	NOUN
fbem-14093	11	9	goods	good	NOUN
fbem-14093	11	10	industry	industry	NOUN
fbem-14093	11	11	,	,	PUNCT
fbem-14093	11	12	is	be	AUX
fbem-14093	11	13	suspected	suspect	VERB
fbem-14093	11	14	to	to	PART
fbem-14093	11	15	have	have	AUX
fbem-14093	11	16	committed	commit	VERB
fbem-14093	11	17	a	a	DET
fbem-14093	11	18	large	large	ADJ
fbem-14093	11	19	number	number	NOUN
fbem-14093	11	20	of	of	ADP
fbem-14093	11	21	financial	financial	ADJ
fbem-14093	11	22	frauds	fraud	NOUN
fbem-14093	11	23	by	by	ADP
fbem-14093	11	24	inflating	inflate	VERB
fbem-14093	11	25	its	its	PRON
fbem-14093	11	26	inventory	inventory	NOUN
fbem-14093	11	27	.	.	PUNCT
fbem-14093	12	1	therefore	therefore	ADV
fbem-14093	12	2	,	,	PUNCT
fbem-14093	12	3	this	this	DET
fbem-14093	12	4	study	study	NOUN
fbem-14093	12	5	will	will	AUX
fbem-14093	12	6	focus	focus	VERB
fbem-14093	12	7	on	on	ADP
fbem-14093	12	8	the	the	DET
fbem-14093	12	9	financial	financial	ADJ
fbem-14093	12	10	fraud	fraud	NOUN
fbem-14093	12	11	of	of	ADP
fbem-14093	12	12	guangzhou	guangzhou	PROPN
fbem-14093	12	13	longkey	longkey	PROPN
fbem-14093	12	14	company	company	PROPN
fbem-14093	12	15	limited	limit	VERB
fbem-14093	12	16	to	to	PART
fbem-14093	12	17	explore	explore	VERB
fbem-14093	12	18	the	the	DET
fbem-14093	12	19	risk	risk	NOUN
fbem-14093	12	20	factors	factor	NOUN
fbem-14093	12	21	behind	behind	ADP
fbem-14093	12	22	the	the	DET
fbem-14093	12	23	fraud	fraud	NOUN
fbem-14093	12	24	.	.	PUNCT
fbem-14093	13	1	by	by	ADP
fbem-14093	13	2	analysing	analyse	VERB
fbem-14093	13	3	the	the	DET
fbem-14093	13	4	financial	financial	ADJ
fbem-14093	13	5	data	datum	NOUN
fbem-14093	13	6	of	of	ADP
fbem-14093	13	7	guangzhou	guangzhou	PROPN
fbem-14093	13	8	longkey	longkey	NOUN
fbem-14093	13	9	in	in	ADP
fbem-14093	13	10	the	the	DET
fbem-14093	13	11	past	past	ADJ
fbem-14093	13	12	few	few	ADJ
fbem-14093	13	13	years	year	NOUN
fbem-14093	13	14	,	,	PUNCT
fbem-14093	13	15	the	the	DET
fbem-14093	13	16	risk	risk	NOUN
fbem-14093	13	17	factors	factor	NOUN
fbem-14093	13	18	that	that	PRON
fbem-14093	13	19	have	have	AUX
fbem-14093	13	20	been	be	AUX
fbem-14093	13	21	overlooked	overlook	VERB
fbem-14093	13	22	will	will	AUX
fbem-14093	13	23	be	be	AUX
fbem-14093	13	24	identified	identify	VERB
fbem-14093	13	25	,	,	PUNCT
fbem-14093	13	26	thus	thus	ADV
fbem-14093	13	27	providing	provide	VERB
fbem-14093	13	28	practical	practical	ADJ
fbem-14093	13	29	guidance	guidance	NOUN
fbem-14093	13	30	and	and	CCONJ
fbem-14093	13	31	assistance	assistance	NOUN
fbem-14093	13	32	for	for	ADP
fbem-14093	13	33	future	future	ADJ
fbem-14093	13	34	financial	financial	ADJ
fbem-14093	13	35	risk	risk	NOUN
fbem-14093	13	36	management	management	NOUN
fbem-14093	13	37	in	in	ADP
fbem-14093	13	38	the	the	DET
fbem-14093	13	39	consumer	consumer	NOUN
fbem-14093	13	40	goods	good	NOUN
fbem-14093	13	41	industry	industry	NOUN
fbem-14093	13	42	.	.	PUNCT
fbem-14093	14	1	1.2	1.2	NUM
fbem-14093	14	2	.	.	PUNCT
fbem-14093	14	3	research	research	NOUN
fbem-14093	14	4	significance	significance	NOUN
fbem-14093	14	5	the	the	DET
fbem-14093	14	6	analysis	analysis	NOUN
fbem-14093	14	7	of	of	ADP
fbem-14093	14	8	financial	financial	ADJ
fbem-14093	14	9	fraud	fraud	NOUN
fbem-14093	14	10	cases	case	NOUN
fbem-14093	14	11	allows	allow	VERB
fbem-14093	14	12	accounting	accounting	NOUN
fbem-14093	14	13	researchers	researcher	NOUN
fbem-14093	14	14	to	to	PART
fbem-14093	14	15	relate	relate	VERB
fbem-14093	14	16	theory	theory	NOUN
fbem-14093	14	17	to	to	ADP
fbem-14093	14	18	practice	practice	VERB
fbem-14093	14	19	.	.	PUNCT
fbem-14093	15	1	when	when	SCONJ
fbem-14093	15	2	the	the	DET
fbem-14093	15	3	number	number	NOUN
fbem-14093	15	4	of	of	ADP
fbem-14093	15	5	cases	case	NOUN
fbem-14093	15	6	analysed	analyse	VERB
fbem-14093	15	7	reaches	reach	VERB
fbem-14093	15	8	a	a	DET
fbem-14093	15	9	certain	certain	ADJ
fbem-14093	15	10	level	level	NOUN
fbem-14093	15	11	,	,	PUNCT
fbem-14093	15	12	common	common	ADJ
fbem-14093	15	13	features	feature	NOUN
fbem-14093	15	14	of	of	ADP
fbem-14093	15	15	financial	financial	ADJ
fbem-14093	15	16	fraud	fraud	NOUN
fbem-14093	15	17	can	can	AUX
fbem-14093	15	18	be	be	AUX
fbem-14093	15	19	identified	identify	VERB
fbem-14093	15	20	,	,	PUNCT
fbem-14093	15	21	and	and	CCONJ
fbem-14093	15	22	then	then	ADV
fbem-14093	15	23	typical	typical	ADJ
fbem-14093	15	24	cases	case	NOUN
fbem-14093	15	25	can	can	AUX
fbem-14093	15	26	be	be	AUX
fbem-14093	15	27	analysed	analyse	VERB
fbem-14093	15	28	.	.	PUNCT
fbem-14093	16	1	the	the	DET
fbem-14093	16	2	common	common	ADJ
fbem-14093	16	3	causes	cause	NOUN
fbem-14093	16	4	of	of	ADP
fbem-14093	16	5	financial	financial	ADJ
fbem-14093	16	6	fraud	fraud	NOUN
fbem-14093	16	7	in	in	ADP
fbem-14093	16	8	listed	list	VERB
fbem-14093	16	9	companies	company	NOUN
fbem-14093	16	10	can	can	AUX
fbem-14093	16	11	be	be	AUX
fbem-14093	16	12	identified	identify	VERB
fbem-14093	16	13	,	,	PUNCT
fbem-14093	16	14	which	which	PRON
fbem-14093	16	15	can	can	AUX
fbem-14093	16	16	lead	lead	VERB
fbem-14093	16	17	to	to	ADP
fbem-14093	16	18	the	the	DET
fbem-14093	16	19	establishment	establishment	NOUN
fbem-14093	16	20	of	of	ADP
fbem-14093	16	21	a	a	DET
fbem-14093	16	22	better	well	ADJ
fbem-14093	16	23	financial	financial	ADJ
fbem-14093	16	24	system	system	NOUN
fbem-14093	16	25	,	,	PUNCT
fbem-14093	16	26	improve	improve	VERB
fbem-14093	16	27	the	the	DET
fbem-14093	16	28	governance	governance	NOUN
fbem-14093	16	29	structure	structure	NOUN
fbem-14093	16	30	of	of	ADP
fbem-14093	16	31	companies	company	NOUN
fbem-14093	16	32	and	and	CCONJ
fbem-14093	16	33	create	create	VERB
fbem-14093	16	34	a	a	DET
fbem-14093	16	35	safer	safe	ADJ
fbem-14093	16	36	and	and	CCONJ
fbem-14093	16	37	more	more	ADV
fbem-14093	16	38	secure	secure	ADJ
fbem-14093	16	39	capital	capital	NOUN
fbem-14093	16	40	market	market	NOUN
fbem-14093	16	41	.	.	PUNCT
fbem-14093	17	1	at	at	ADP
fbem-14093	17	2	the	the	DET
fbem-14093	17	3	same	same	ADJ
fbem-14093	17	4	time	time	NOUN
fbem-14093	17	5	,	,	PUNCT
fbem-14093	17	6	it	it	PRON
fbem-14093	17	7	can	can	AUX
fbem-14093	17	8	provide	provide	VERB
fbem-14093	17	9	suggestions	suggestion	NOUN
fbem-14093	17	10	for	for	ADP
fbem-14093	17	11	strengthening	strengthen	VERB
fbem-14093	17	12	corporate	corporate	ADJ
fbem-14093	17	13	governance	governance	NOUN
fbem-14093	17	14	and	and	CCONJ
fbem-14093	17	15	preventing	prevent	VERB
fbem-14093	17	16	financial	financial	ADJ
fbem-14093	17	17	fraud	fraud	NOUN
fbem-14093	17	18	.	.	PUNCT
fbem-14093	18	1	and	and	CCONJ
fbem-14093	18	2	to	to	ADP
fbem-14093	18	3	a	a	DET
fbem-14093	18	4	certain	certain	ADJ
fbem-14093	18	5	extent	extent	NOUN
fbem-14093	18	6	,	,	PUNCT
fbem-14093	18	7	it	it	PRON
fbem-14093	18	8	can	can	AUX
fbem-14093	18	9	help	help	VERB
fbem-14093	18	10	investors	investor	NOUN
fbem-14093	18	11	to	to	PART
fbem-14093	18	12	identify	identify	VERB
fbem-14093	18	13	companies	company	NOUN
fbem-14093	18	14	with	with	ADP
fbem-14093	18	15	fraud	fraud	NOUN
fbem-14093	18	16	risks	risk	NOUN
fbem-14093	18	17	.	.	PUNCT
fbem-14093	19	1	2	2	X
fbem-14093	19	2	.	.	X
fbem-14093	19	3	fraud	fraud	NOUN
fbem-14093	19	4	risk	risk	NOUN
fbem-14093	19	5	factor	factor	NOUN
fbem-14093	19	6	theory	theory	NOUN
fbem-14093	19	7	boogna	boogna	AUX
fbem-14093	19	8	et	et	PROPN
fbem-14093	19	9	al	al	PROPN
fbem-14093	19	10	.	.	PROPN
fbem-14093	19	11	added	add	VERB
fbem-14093	19	12	their	their	PRON
fbem-14093	19	13	own	own	ADJ
fbem-14093	19	14	ideas	idea	NOUN
fbem-14093	19	15	to	to	ADP
fbem-14093	19	16	the	the	DET
fbem-14093	19	17	gone	go	VERB
fbem-14093	19	18	theory	theory	NOUN
fbem-14093	19	19	and	and	CCONJ
fbem-14093	19	20	came	come	VERB
fbem-14093	19	21	up	up	ADP
fbem-14093	19	22	with	with	ADP
fbem-14093	19	23	the	the	DET
fbem-14093	19	24	risk	risk	NOUN
fbem-14093	19	25	factor	factor	NOUN
fbem-14093	19	26	theory	theory	NOUN
fbem-14093	19	27	of	of	ADP
fbem-14093	19	28	financial	financial	ADJ
fbem-14093	19	29	fraud	fraud	NOUN
fbem-14093	19	30	.	.	PUNCT
fbem-14093	20	1	the	the	DET
fbem-14093	20	2	risk	risk	NOUN
fbem-14093	20	3	factor	factor	NOUN
fbem-14093	20	4	theory	theory	NOUN
fbem-14093	20	5	divides	divide	VERB
fbem-14093	20	6	the	the	DET
fbem-14093	20	7	motivation	motivation	NOUN
fbem-14093	20	8	for	for	SCONJ
fbem-14093	20	9	listed	list	VERB
fbem-14093	20	10	companies	company	NOUN
fbem-14093	20	11	to	to	PART
fbem-14093	20	12	engage	engage	VERB
fbem-14093	20	13	in	in	ADP
fbem-14093	20	14	financial	financial	ADJ
fbem-14093	20	15	fraud	fraud	NOUN
fbem-14093	20	16	into	into	ADP
fbem-14093	20	17	two	two	NUM
fbem-14093	20	18	broad	broad	ADJ
fbem-14093	20	19	areas	area	NOUN
fbem-14093	20	20	,	,	PUNCT
fbem-14093	20	21	namely	namely	ADV
fbem-14093	20	22	individual	individual	ADJ
fbem-14093	20	23	risk	risk	NOUN
fbem-14093	20	24	factors	factor	NOUN
fbem-14093	20	25	and	and	CCONJ
fbem-14093	20	26	general	general	ADJ
fbem-14093	20	27	risk	risk	NOUN
fbem-14093	20	28	factors(as	factors(as	NOUN
fbem-14093	20	29	shown	show	VERB
fbem-14093	20	30	in	in	ADP
fbem-14093	20	31	figure	figure	NOUN
fbem-14093	20	32	1	1	NUM
fbem-14093	20	33	)	)	PUNCT
fbem-14093	21	1	[	[	X
fbem-14093	21	2	1	1	NUM
fbem-14093	21	3	]	]	PUNCT
fbem-14093	21	4	.	.	PUNCT
fbem-14093	22	1	figure	figure	NOUN
fbem-14093	22	2	1	1	NUM
fbem-14093	22	3	.	.	NOUN
fbem-14093	22	4	195	195	NUM
fbem-14093	22	5	the	the	DET
fbem-14093	22	6	individual	individual	ADJ
fbem-14093	22	7	risk	risk	NOUN
fbem-14093	22	8	factors	factor	NOUN
fbem-14093	22	9	are	be	AUX
fbem-14093	22	10	subdivided	subdivide	VERB
fbem-14093	22	11	into	into	ADP
fbem-14093	22	12	the	the	DET
fbem-14093	22	13	motives	motive	NOUN
fbem-14093	22	14	for	for	ADP
fbem-14093	22	15	counterfeiting	counterfeit	VERB
fbem-14093	22	16	and	and	CCONJ
fbem-14093	22	17	moral	moral	ADJ
fbem-14093	22	18	character	character	NOUN
fbem-14093	22	19	.	.	PUNCT
fbem-14093	23	1	motives	motive	NOUN
fbem-14093	23	2	for	for	ADP
fbem-14093	23	3	falsification	falsification	NOUN
fbem-14093	23	4	often	often	ADV
fbem-14093	23	5	include	include	VERB
fbem-14093	23	6	the	the	DET
fbem-14093	23	7	motivation	motivation	NOUN
fbem-14093	23	8	to	to	PART
fbem-14093	23	9	save	save	VERB
fbem-14093	23	10	a	a	DET
fbem-14093	23	11	shell	shell	NOUN
fbem-14093	23	12	,	,	PUNCT
fbem-14093	23	13	to	to	PART
fbem-14093	23	14	issue	issue	VERB
fbem-14093	23	15	additional	additional	ADJ
fbem-14093	23	16	shares	share	NOUN
fbem-14093	23	17	,	,	PUNCT
fbem-14093	23	18	to	to	PART
fbem-14093	23	19	go	go	VERB
fbem-14093	23	20	public	public	ADJ
fbem-14093	23	21	and	and	CCONJ
fbem-14093	23	22	to	to	PART
fbem-14093	23	23	pay	pay	VERB
fbem-14093	23	24	off	off	ADP
fbem-14093	23	25	debts	debt	NOUN
fbem-14093	23	26	,	,	PUNCT
fbem-14093	23	27	etc	etc	X
fbem-14093	23	28	.	.	X
fbem-14093	23	29	moral	moral	ADJ
fbem-14093	23	30	character	character	NOUN
fbem-14093	23	31	mainly	mainly	ADV
fbem-14093	23	32	includes	include	VERB
fbem-14093	23	33	the	the	DET
fbem-14093	23	34	perpetrator	perpetrator	NOUN
fbem-14093	23	35	's	's	PART
fbem-14093	23	36	own	own	ADJ
fbem-14093	23	37	values	value	NOUN
fbem-14093	23	38	,	,	PUNCT
fbem-14093	23	39	outlook	outlook	NOUN
fbem-14093	23	40	on	on	ADP
fbem-14093	23	41	life	life	NOUN
fbem-14093	23	42	,	,	PUNCT
fbem-14093	23	43	world	world	NOUN
fbem-14093	23	44	view	view	NOUN
fbem-14093	23	45	and	and	CCONJ
fbem-14093	23	46	emotional	emotional	ADJ
fbem-14093	23	47	state	state	NOUN
fbem-14093	23	48	.	.	PUNCT
fbem-14093	24	1	the	the	DET
fbem-14093	24	2	general	general	ADJ
fbem-14093	24	3	risk	risk	NOUN
fbem-14093	24	4	factor	factor	NOUN
fbem-14093	24	5	mainly	mainly	ADV
fbem-14093	24	6	includes	include	VERB
fbem-14093	24	7	the	the	DET
fbem-14093	24	8	probability	probability	NOUN
fbem-14093	24	9	of	of	ADP
fbem-14093	24	10	financial	financial	ADJ
fbem-14093	24	11	fraud	fraud	NOUN
fbem-14093	24	12	being	be	AUX
fbem-14093	24	13	discovered	discover	VERB
fbem-14093	24	14	[	[	PUNCT
fbem-14093	24	15	2	2	NUM
fbem-14093	24	16	]	]	PUNCT
fbem-14093	24	17	,	,	PUNCT
fbem-14093	24	18	potential	potential	ADJ
fbem-14093	24	19	opportunities	opportunity	NOUN
fbem-14093	24	20	for	for	ADP
fbem-14093	24	21	financial	financial	ADJ
fbem-14093	24	22	fraud	fraud	NOUN
fbem-14093	24	23	and	and	CCONJ
fbem-14093	24	24	the	the	DET
fbem-14093	24	25	penalties	penalty	NOUN
fbem-14093	24	26	for	for	ADP
fbem-14093	24	27	financial	financial	ADJ
fbem-14093	24	28	fraud	fraud	NOUN
fbem-14093	24	29	being	be	AUX
fbem-14093	24	30	discovered	discover	VERB
fbem-14093	24	31	potential	potential	ADJ
fbem-14093	24	32	opportunities	opportunity	NOUN
fbem-14093	24	33	for	for	ADP
fbem-14093	24	34	financial	financial	ADJ
fbem-14093	24	35	fraud	fraud	NOUN
fbem-14093	24	36	are	be	AUX
fbem-14093	24	37	mainly	mainly	ADV
fbem-14093	24	38	caused	cause	VERB
fbem-14093	24	39	by	by	ADP
fbem-14093	24	40	the	the	DET
fbem-14093	24	41	internal	internal	ADJ
fbem-14093	24	42	governance	governance	NOUN
fbem-14093	24	43	structure	structure	NOUN
fbem-14093	24	44	of	of	ADP
fbem-14093	24	45	the	the	DET
fbem-14093	24	46	hand	hand	NOUN
fbem-14093	24	47	,	,	PUNCT
fbem-14093	24	48	the	the	DET
fbem-14093	24	49	design	design	NOUN
fbem-14093	24	50	and	and	CCONJ
fbem-14093	24	51	operational	operational	ADJ
fbem-14093	24	52	effectiveness	effectiveness	NOUN
fbem-14093	24	53	of	of	ADP
fbem-14093	24	54	the	the	DET
fbem-14093	24	55	internal	internal	ADJ
fbem-14093	24	56	control	control	NOUN
fbem-14093	24	57	system	system	NOUN
fbem-14093	24	58	and	and	CCONJ
fbem-14093	24	59	the	the	DET
fbem-14093	24	60	existence	existence	NOUN
fbem-14093	24	61	of	of	ADP
fbem-14093	24	62	defects	defect	NOUN
fbem-14093	24	63	or	or	CCONJ
fbem-14093	24	64	unsoundness	unsoundness	NOUN
fbem-14093	24	65	in	in	ADP
fbem-14093	24	66	the	the	DET
fbem-14093	24	67	shareholding	shareholding	NOUN
fbem-14093	24	68	structure	structure	NOUN
fbem-14093	24	69	:	:	PUNCT
fbem-14093	24	70	giving	give	VERB
fbem-14093	24	71	the	the	DET
fbem-14093	24	72	financial	financial	ADJ
fbem-14093	24	73	fraudster	fraudster	NOUN
fbem-14093	24	74	a	a	DET
fbem-14093	24	75	loophole	loophole	NOUN
fbem-14093	24	76	to	to	PART
fbem-14093	24	77	exploit	exploit	VERB
fbem-14093	24	78	:	:	PUNCT
fbem-14093	24	79	the	the	DET
fbem-14093	24	80	probability	probability	NOUN
fbem-14093	24	81	of	of	ADP
fbem-14093	24	82	financial	financial	ADJ
fbem-14093	24	83	fraud	fraud	NOUN
fbem-14093	24	84	being	be	AUX
fbem-14093	24	85	discovered	discover	VERB
fbem-14093	24	86	is	be	AUX
fbem-14093	24	87	also	also	ADV
fbem-14093	24	88	the	the	DET
fbem-14093	24	89	probability	probability	NOUN
fbem-14093	24	90	of	of	ADP
fbem-14093	24	91	carrying	carry	VERB
fbem-14093	24	92	out	out	ADP
fbem-14093	24	93	financial	financial	ADJ
fbem-14093	24	94	fraud	fraud	NOUN
fbem-14093	24	95	.	.	PUNCT
fbem-14093	25	1	if	if	SCONJ
fbem-14093	25	2	the	the	DET
fbem-14093	25	3	probability	probability	NOUN
fbem-14093	25	4	of	of	ADP
fbem-14093	25	5	financial	financial	ADJ
fbem-14093	25	6	fraud	fraud	NOUN
fbem-14093	25	7	being	be	AUX
fbem-14093	25	8	uncovered	uncover	VERB
fbem-14093	25	9	is	be	AUX
fbem-14093	25	10	low	low	ADJ
fbem-14093	25	11	,	,	PUNCT
fbem-14093	25	12	the	the	DET
fbem-14093	25	13	perpetrators	perpetrator	NOUN
fbem-14093	25	14	of	of	ADP
fbem-14093	25	15	financial	financial	ADJ
fbem-14093	25	16	fraud	fraud	NOUN
fbem-14093	25	17	will	will	AUX
fbem-14093	25	18	often	often	ADV
fbem-14093	25	19	take	take	VERB
fbem-14093	25	20	a	a	DET
fbem-14093	25	21	chance	chance	NOUN
fbem-14093	25	22	and	and	CCONJ
fbem-14093	25	23	risk	risk	NOUN
fbem-14093	25	24	implementing	implement	VERB
fbem-14093	25	25	financial	financial	ADJ
fbem-14093	25	26	fraud	fraud	NOUN
fbem-14093	25	27	,	,	PUNCT
fbem-14093	25	28	mainly	mainly	ADV
fbem-14093	25	29	due	due	ADP
fbem-14093	25	30	to	to	ADP
fbem-14093	25	31	the	the	DET
fbem-14093	25	32	following	following	ADJ
fbem-14093	25	33	reasons	reason	NOUN
fbem-14093	25	34	:	:	PUNCT
fbem-14093	25	35	internal	internal	ADJ
fbem-14093	25	36	audit	audit	NOUN
fbem-14093	25	37	is	be	AUX
fbem-14093	25	38	not	not	PART
fbem-14093	25	39	in	in	ADP
fbem-14093	25	40	place	place	NOUN
fbem-14093	25	41	,	,	PUNCT
fbem-14093	25	42	internal	internal	ADJ
fbem-14093	25	43	auditors	auditor	NOUN
fbem-14093	25	44	lack	lack	VERB
fbem-14093	25	45	independence	independence	NOUN
fbem-14093	25	46	,	,	PUNCT
fbem-14093	25	47	and	and	CCONJ
fbem-14093	25	48	there	there	PRON
fbem-14093	25	49	is	be	VERB
fbem-14093	25	50	a	a	DET
fbem-14093	25	51	greater	great	ADJ
fbem-14093	25	52	chance	chance	NOUN
fbem-14093	25	53	of	of	ADP
fbem-14093	25	54	cooperation	cooperation	NOUN
fbem-14093	25	55	with	with	ADP
fbem-14093	25	56	the	the	DET
fbem-14093	25	57	managers	manager	NOUN
fbem-14093	25	58	of	of	ADP
fbem-14093	25	59	listed	list	VERB
fbem-14093	25	60	companies	company	NOUN
fbem-14093	25	61	:	:	PUNCT
fbem-14093	25	62	external	external	ADJ
fbem-14093	25	63	supervision	supervision	NOUN
fbem-14093	25	64	is	be	AUX
fbem-14093	25	65	also	also	ADV
fbem-14093	25	66	unsound	unsound	ADJ
fbem-14093	25	67	,	,	PUNCT
fbem-14093	25	68	such	such	ADJ
fbem-14093	25	69	as	as	ADP
fbem-14093	25	70	the	the	DET
fbem-14093	25	71	lack	lack	NOUN
fbem-14093	25	72	of	of	ADP
fbem-14093	25	73	independence	independence	NOUN
fbem-14093	25	74	of	of	ADP
fbem-14093	25	75	accounting	accounting	NOUN
fbem-14093	25	76	firms	firm	NOUN
fbem-14093	25	77	and	and	CCONJ
fbem-14093	25	78	the	the	DET
fbem-14093	25	79	lack	lack	NOUN
fbem-14093	25	80	of	of	ADP
fbem-14093	25	81	supervision	supervision	NOUN
fbem-14093	25	82	by	by	ADP
fbem-14093	25	83	government	government	NOUN
fbem-14093	25	84	departments	department	NOUN
fbem-14093	25	85	.	.	PUNCT
fbem-14093	26	1	3	3	X
fbem-14093	26	2	.	.	X
fbem-14093	26	3	a	a	DET
fbem-14093	26	4	case	case	NOUN
fbem-14093	26	5	study	study	NOUN
fbem-14093	26	6	of	of	ADP
fbem-14093	26	7	fraudulent	fraudulent	ADJ
fbem-14093	26	8	financial	financial	ADJ
fbem-14093	26	9	information	information	NOUN
fbem-14093	26	10	of	of	ADP
fbem-14093	26	11	listed	list	VERB
fbem-14093	26	12	companies	company	NOUN
fbem-14093	26	13	based	base	VERB
fbem-14093	26	14	on	on	ADP
fbem-14093	26	15	fraud	fraud	NOUN
fbem-14093	26	16	risk	risk	NOUN
fbem-14093	26	17	factor	factor	NOUN
fbem-14093	26	18	theory	theory	NOUN
fbem-14093	26	19	3.1	3.1	NUM
fbem-14093	26	20	.	.	PUNCT
fbem-14093	27	1	guangzhou	guangzhou	PROPN
fbem-14093	27	2	longkey	longkey	PROPN
fbem-14093	27	3	company	company	PROPN
fbem-14093	27	4	profile	profile	PROPN
fbem-14093	27	5	guangzhou	guangzhou	PROPN
fbem-14093	27	6	longkey	longkey	NOUN
fbem-14093	27	7	is	be	AUX
fbem-14093	27	8	one	one	NUM
fbem-14093	27	9	of	of	ADP
fbem-14093	27	10	the	the	DET
fbem-14093	27	11	oldest	old	ADJ
fbem-14093	27	12	detergent	detergent	NOUN
fbem-14093	27	13	manufacturers	manufacturer	NOUN
fbem-14093	27	14	in	in	ADP
fbem-14093	27	15	south	south	PROPN
fbem-14093	27	16	china	china	PROPN
fbem-14093	27	17	and	and	CCONJ
fbem-14093	27	18	one	one	NUM
fbem-14093	27	19	of	of	ADP
fbem-14093	27	20	the	the	DET
fbem-14093	27	21	oldest	old	ADJ
fbem-14093	27	22	listed	list	VERB
fbem-14093	27	23	companies	company	NOUN
fbem-14093	27	24	in	in	ADP
fbem-14093	27	25	the	the	DET
fbem-14093	27	26	daily	daily	ADJ
fbem-14093	27	27	chemical	chemical	NOUN
fbem-14093	27	28	industry	industry	NOUN
fbem-14093	27	29	in	in	ADP
fbem-14093	27	30	guangdong	guangdong	PROPN
fbem-14093	27	31	province	province	PROPN
fbem-14093	27	32	.	.	PUNCT
fbem-14093	28	1	the	the	DET
fbem-14093	28	2	company	company	NOUN
fbem-14093	28	3	was	be	AUX
fbem-14093	28	4	listed	list	VERB
fbem-14093	28	5	on	on	ADP
fbem-14093	28	6	the	the	DET
fbem-14093	28	7	shenzhen	shenzhen	PROPN
fbem-14093	28	8	stock	stock	PROPN
fbem-14093	28	9	exchange	exchange	PROPN
fbem-14093	28	10	in	in	ADP
fbem-14093	28	11	1993	1993	NUM
fbem-14093	28	12	and	and	CCONJ
fbem-14093	28	13	in	in	ADP
fbem-14093	28	14	2005	2005	NUM
fbem-14093	28	15	,	,	PUNCT
fbem-14093	28	16	the	the	DET
fbem-14093	28	17	guangzhou	guangzhou	PROPN
fbem-14093	28	18	state	state	NOUN
fbem-14093	28	19	-	-	PUNCT
fbem-14093	28	20	owned	own	VERB
fbem-14093	28	21	assets	asset	NOUN
fbem-14093	28	22	management	management	NOUN
fbem-14093	28	23	office	office	NOUN
fbem-14093	28	24	transferred	transfer	VERB
fbem-14093	28	25	its	its	PRON
fbem-14093	28	26	state	state	NOUN
fbem-14093	28	27	-	-	PUNCT
fbem-14093	28	28	owned	own	VERB
fbem-14093	28	29	shares	share	NOUN
fbem-14093	28	30	to	to	ADP
fbem-14093	28	31	guangzhou	guangzhou	PROPN
fbem-14093	28	32	light	light	NOUN
fbem-14093	28	33	industry	industry	NOUN
fbem-14093	28	34	and	and	CCONJ
fbem-14093	28	35	trade	trade	NOUN
fbem-14093	28	36	group	group	NOUN
fbem-14093	28	37	company	company	NOUN
fbem-14093	28	38	limited	limit	VERB
fbem-14093	28	39	without	without	ADP
fbem-14093	28	40	any	any	DET
fbem-14093	28	41	compensation	compensation	NOUN
fbem-14093	28	42	.	.	PUNCT
fbem-14093	29	1	the	the	DET
fbem-14093	29	2	actual	actual	ADJ
fbem-14093	29	3	controller	controller	NOUN
fbem-14093	29	4	is	be	AUX
fbem-14093	29	5	the	the	DET
fbem-14093	29	6	state	state	NOUN
fbem-14093	29	7	-	-	PUNCT
fbem-14093	29	8	owned	own	VERB
fbem-14093	29	9	assets	asset	NOUN
fbem-14093	29	10	supervision	supervision	NOUN
fbem-14093	29	11	and	and	CCONJ
fbem-14093	29	12	administration	administration	PROPN
fbem-14093	29	13	commission	commission	PROPN
fbem-14093	29	14	of	of	ADP
fbem-14093	29	15	the	the	DET
fbem-14093	29	16	guangzhou	guangzhou	PROPN
fbem-14093	29	17	municipal	municipal	PROPN
fbem-14093	29	18	people	people	NOUN
fbem-14093	29	19	's	's	PART
fbem-14093	29	20	government	government	NOUN
fbem-14093	29	21	(	(	PUNCT
fbem-14093	29	22	as	as	SCONJ
fbem-14093	29	23	shown	show	VERB
fbem-14093	29	24	in	in	ADP
fbem-14093	29	25	figure	figure	NOUN
fbem-14093	29	26	2	2	NUM
fbem-14093	29	27	)	)	PUNCT
fbem-14093	29	28	.	.	PUNCT
fbem-14093	30	1	figure	figure	NOUN
fbem-14093	30	2	2	2	NUM
fbem-14093	30	3	.	.	NOUN
fbem-14093	30	4	3.2	3.2	NUM
fbem-14093	30	5	.	.	PUNCT
fbem-14093	31	1	guangzhou	guangzhou	PROPN
fbem-14093	31	2	longkey	longkey	PROPN
fbem-14093	31	3	's	's	PART
fbem-14093	31	4	financial	financial	ADJ
fbem-14093	31	5	fraudulent	fraudulent	ADJ
fbem-14093	31	6	means	mean	VERB
fbem-14093	31	7	3.2.1	3.2.1	NUM
fbem-14093	31	8	.	.	PUNCT
fbem-14093	31	9	inflated	inflate	VERB
fbem-14093	31	10	operating	operating	NOUN
fbem-14093	31	11	revenues	revenue	NOUN
fbem-14093	31	12	,	,	PUNCT
fbem-14093	31	13	operating	operating	NOUN
fbem-14093	31	14	costs	cost	NOUN
fbem-14093	31	15	and	and	CCONJ
fbem-14093	31	16	profits	profit	VERB
fbem-14093	31	17	fictitious	fictitious	ADJ
fbem-14093	31	18	economic	economic	ADJ
fbem-14093	31	19	operations	operation	NOUN
fbem-14093	31	20	(	(	PUNCT
fbem-14093	31	21	1	1	X
fbem-14093	31	22	)	)	PUNCT
fbem-14093	31	23	fictitious	fictitious	ADJ
fbem-14093	31	24	commodity	commodity	NOUN
fbem-14093	31	25	trading	trading	NOUN
fbem-14093	31	26	business	business	NOUN
fbem-14093	31	27	in	in	ADP
fbem-14093	31	28	2019	2019	NUM
fbem-14093	31	29	,	,	PUNCT
fbem-14093	31	30	three	three	NUM
fbem-14093	31	31	of	of	ADP
fbem-14093	31	32	the	the	DET
fbem-14093	31	33	top	top	ADJ
fbem-14093	31	34	five	five	NUM
fbem-14093	31	35	suppliers	supplier	NOUN
fbem-14093	31	36	of	of	ADP
fbem-14093	31	37	the	the	DET
fbem-14093	31	38	company	company	NOUN
fbem-14093	31	39	's	's	PART
fbem-14093	31	40	trading	trading	NOUN
fbem-14093	31	41	business	business	NOUN
fbem-14093	31	42	were	be	AUX
fbem-14093	31	43	also	also	ADV
fbem-14093	31	44	customers	customer	NOUN
fbem-14093	31	45	of	of	ADP
fbem-14093	31	46	the	the	DET
fbem-14093	31	47	company	company	NOUN
fbem-14093	31	48	,	,	PUNCT
fbem-14093	31	49	while	while	SCONJ
fbem-14093	31	50	three	three	NUM
fbem-14093	31	51	of	of	ADP
fbem-14093	31	52	the	the	DET
fbem-14093	31	53	top	top	ADJ
fbem-14093	31	54	five	five	NUM
fbem-14093	31	55	customers	customer	NOUN
fbem-14093	31	56	were	be	AUX
fbem-14093	31	57	also	also	ADV
fbem-14093	31	58	suppliers	supplier	NOUN
fbem-14093	31	59	of	of	ADP
fbem-14093	31	60	the	the	DET
fbem-14093	31	61	company	company	NOUN
fbem-14093	31	62	.	.	PUNCT
fbem-14093	32	1	as	as	SCONJ
fbem-14093	32	2	banks	bank	NOUN
fbem-14093	32	3	usually	usually	ADV
fbem-14093	32	4	tend	tend	VERB
fbem-14093	32	5	to	to	PART
fbem-14093	32	6	accept	accept	VERB
fbem-14093	32	7	commercial	commercial	ADJ
fbem-14093	32	8	acceptances	acceptance	NOUN
fbem-14093	32	9	issued	issue	VERB
fbem-14093	32	10	by	by	ADP
fbem-14093	32	11	state	state	NOUN
fbem-14093	32	12	-	-	PUNCT
fbem-14093	32	13	owned	own	VERB
fbem-14093	32	14	enterprises	enterprise	NOUN
fbem-14093	32	15	,	,	PUNCT
fbem-14093	32	16	baohua	baohua	NOUN
fbem-14093	32	17	and	and	CCONJ
fbem-14093	32	18	cmt	cmt	PROPN
fbem-14093	32	19	attempted	attempt	VERB
fbem-14093	32	20	to	to	PART
fbem-14093	32	21	obtain	obtain	VERB
fbem-14093	32	22	commercial	commercial	ADJ
fbem-14093	32	23	bills	bill	NOUN
fbem-14093	32	24	of	of	ADP
fbem-14093	32	25	longkey	longkey	NOUN
fbem-14093	32	26	approved	approve	VERB
fbem-14093	32	27	by	by	ADP
fbem-14093	32	28	banks	bank	NOUN
fbem-14093	32	29	and	and	CCONJ
fbem-14093	32	30	other	other	ADJ
fbem-14093	32	31	funders	funder	NOUN
fbem-14093	32	32	through	through	ADP
fbem-14093	32	33	fictitious	fictitious	ADJ
fbem-14093	32	34	trade	trade	NOUN
fbem-14093	32	35	backgrounds	background	NOUN
fbem-14093	32	36	,	,	PUNCT
fbem-14093	32	37	and	and	CCONJ
fbem-14093	32	38	then	then	ADV
fbem-14093	32	39	take	take	VERB
fbem-14093	32	40	the	the	DET
fbem-14093	32	41	commercial	commercial	ADJ
fbem-14093	32	42	bills	bill	NOUN
fbem-14093	32	43	of	of	ADP
fbem-14093	32	44	longkey	longkey	NOUN
fbem-14093	32	45	to	to	PART
fbem-14093	32	46	raise	raise	VERB
fbem-14093	32	47	funds	fund	NOUN
fbem-14093	32	48	,	,	PUNCT
fbem-14093	32	49	and	and	CCONJ
fbem-14093	32	50	later	later	ADV
fbem-14093	32	51	return	return	VERB
fbem-14093	32	52	the	the	DET
fbem-14093	32	53	money	money	NOUN
fbem-14093	32	54	to	to	PART
fbem-14093	32	55	longkey	longkey	VERB
fbem-14093	32	56	through	through	ADP
fbem-14093	32	57	associated	associate	VERB
fbem-14093	32	58	from	from	ADP
fbem-14093	32	59	2018	2018	NUM
fbem-14093	32	60	to	to	ADP
fbem-14093	32	61	2019	2019	NUM
fbem-14093	32	62	,	,	PUNCT
fbem-14093	32	63	longkey	longkey	NOUN
fbem-14093	32	64	used	use	VERB
fbem-14093	32	65	this	this	DET
fbem-14093	32	66	method	method	NOUN
fbem-14093	32	67	to	to	PART
fbem-14093	32	68	write	write	VERB
fbem-14093	32	69	off	off	ADP
fbem-14093	32	70	false	false	ADJ
fbem-14093	32	71	inventories	inventory	NOUN
fbem-14093	32	72	and	and	CCONJ
fbem-14093	32	73	increase	increase	VERB
fbem-14093	32	74	its	its	PRON
fbem-14093	32	75	operating	operating	NOUN
fbem-14093	32	76	income	income	NOUN
fbem-14093	32	77	.	.	PUNCT
fbem-14093	33	1	in	in	ADP
fbem-14093	33	2	essence	essence	NOUN
fbem-14093	33	3	,	,	PUNCT
fbem-14093	33	4	it	it	PRON
fbem-14093	33	5	is	be	AUX
fbem-14093	33	6	a	a	DET
fbem-14093	33	7	sham	sham	ADJ
fbem-14093	33	8	trade	trade	NOUN
fbem-14093	33	9	for	for	ADP
fbem-14093	33	10	financing	financing	NOUN
fbem-14093	33	11	purposes	purpose	NOUN
fbem-14093	33	12	,	,	PUNCT
fbem-14093	33	13	with	with	ADP
fbem-14093	33	14	only	only	ADJ
fbem-14093	33	15	funds	fund	NOUN
fbem-14093	33	16	flowing	flow	VERB
fbem-14093	33	17	and	and	CCONJ
fbem-14093	33	18	no	no	DET
fbem-14093	33	19	goods	good	NOUN
fbem-14093	33	20	flowing	flow	VERB
fbem-14093	33	21	.	.	PUNCT
fbem-14093	34	1	figure	figure	NOUN
fbem-14093	34	2	3	3	NUM
fbem-14093	34	3	.	.	NOUN
fbem-14093	34	4	196	196	NUM
fbem-14093	34	5	(	(	PUNCT
fbem-14093	34	6	2	2	X
fbem-14093	34	7	)	)	PUNCT
fbem-14093	34	8	revolving	revolve	VERB
fbem-14093	34	9	trading	trading	NOUN
fbem-14093	34	10	of	of	ADP
fbem-14093	34	11	glycol	glycol	NOUN
fbem-14093	34	12	warehouse	warehouse	NOUN
fbem-14093	34	13	receipts	receipt	NOUN
fbem-14093	34	14	longkey	longkey	ADV
fbem-14093	34	15	sold	sell	VERB
fbem-14093	34	16	warehouse	warehouse	NOUN
fbem-14093	34	17	receipts	receipt	NOUN
fbem-14093	34	18	for	for	ADP
fbem-14093	34	19	the	the	DET
fbem-14093	34	20	chemical	chemical	ADJ
fbem-14093	34	21	raw	raw	ADJ
fbem-14093	34	22	material	material	NOUN
fbem-14093	34	23	ethylene	ethylene	NOUN
fbem-14093	34	24	glycol	glycol	NOUN
fbem-14093	34	25	to	to	ADP
fbem-14093	34	26	a	a	DET
fbem-14093	34	27	customer	customer	NOUN
fbem-14093	34	28	and	and	CCONJ
fbem-14093	34	29	then	then	ADV
fbem-14093	34	30	to	to	ADP
fbem-14093	34	31	other	other	ADJ
fbem-14093	34	32	customers	customer	NOUN
fbem-14093	34	33	,	,	PUNCT
fbem-14093	34	34	and	and	CCONJ
fbem-14093	34	35	the	the	DET
fbem-14093	34	36	warehouse	warehouse	NOUN
fbem-14093	34	37	receipts	receipt	NOUN
fbem-14093	34	38	are	be	AUX
fbem-14093	34	39	the	the	DET
fbem-14093	34	40	right	right	NOUN
fbem-14093	34	41	of	of	ADP
fbem-14093	34	42	delivery	delivery	NOUN
fbem-14093	34	43	,	,	PUNCT
fbem-14093	34	44	the	the	DET
fbem-14093	34	45	goods	good	NOUN
fbem-14093	34	46	themselves	themselves	PRON
fbem-14093	34	47	do	do	AUX
fbem-14093	34	48	not	not	PART
fbem-14093	34	49	need	need	VERB
fbem-14093	34	50	to	to	PART
fbem-14093	34	51	be	be	AUX
fbem-14093	34	52	handled	handle	VERB
fbem-14093	34	53	by	by	ADP
fbem-14093	34	54	the	the	DET
fbem-14093	34	55	company	company	NOUN
fbem-14093	34	56	,	,	PUNCT
fbem-14093	34	57	but	but	CCONJ
fbem-14093	34	58	the	the	DET
fbem-14093	34	59	accounts	account	NOUN
fbem-14093	34	60	need	need	VERB
fbem-14093	34	61	to	to	PART
fbem-14093	34	62	have	have	VERB
fbem-14093	34	63	inventory	inventory	NOUN
fbem-14093	34	64	purchases	purchase	NOUN
fbem-14093	34	65	and	and	CCONJ
fbem-14093	34	66	carry	carry	VERB
fbem-14093	34	67	forward	forward	ADP
fbem-14093	34	68	costs	cost	NOUN
fbem-14093	34	69	into	into	ADP
fbem-14093	34	70	the	the	DET
fbem-14093	34	71	accounts	account	NOUN
fbem-14093	34	72	.	.	PUNCT
fbem-14093	35	1	longkey	longkey	PROPN
fbem-14093	35	2	increased	increase	VERB
fbem-14093	35	3	its	its	PRON
fbem-14093	35	4	operating	operating	NOUN
fbem-14093	35	5	revenue	revenue	NOUN
fbem-14093	35	6	and	and	CCONJ
fbem-14093	35	7	operating	operating	NOUN
fbem-14093	35	8	costs	cost	NOUN
fbem-14093	35	9	through	through	ADP
fbem-14093	35	10	fictitious	fictitious	ADJ
fbem-14093	35	11	results	result	NOUN
fbem-14093	35	12	to	to	PART
fbem-14093	35	13	increase	increase	VERB
fbem-14093	35	14	profits	profit	NOUN
fbem-14093	35	15	,	,	PUNCT
fbem-14093	35	16	while	while	SCONJ
fbem-14093	35	17	the	the	DET
fbem-14093	35	18	large	large	ADJ
fbem-14093	35	19	accounts	account	NOUN
fbem-14093	35	20	receivable	receivable	NOUN
fbem-14093	35	21	formed	form	VERB
fbem-14093	35	22	were	be	AUX
fbem-14093	35	23	all	all	ADV
fbem-14093	35	24	impaired	impair	VERB
fbem-14093	35	25	in	in	ADP
fbem-14093	35	26	2020	2020	NUM
fbem-14093	35	27	.	.	PUNCT
fbem-14093	36	1	3.2.2	3.2.2	NUM
fbem-14093	36	2	.	.	PUNCT
fbem-14093	36	3	inflated	inflated	ADJ
fbem-14093	36	4	inventories	inventory	NOUN
fbem-14093	36	5	longkey	longkey	ADV
fbem-14093	36	6	inflated	inflate	VERB
fbem-14093	36	7	its	its	PRON
fbem-14093	36	8	inventory	inventory	NOUN
fbem-14093	36	9	amount	amount	NOUN
fbem-14093	36	10	by	by	ADP
fbem-14093	36	11	rmb956	rmb956	PROPN
fbem-14093	36	12	million	million	NUM
fbem-14093	36	13	and	and	CCONJ
fbem-14093	36	14	rmb1,082	rmb1,082	PROPN
fbem-14093	36	15	million	million	NUM
fbem-14093	36	16	in	in	ADP
fbem-14093	36	17	2018	2018	NUM
fbem-14093	36	18	and	and	CCONJ
fbem-14093	36	19	2019	2019	NUM
fbem-14093	36	20	respectively	respectively	ADV
fbem-14093	36	21	,	,	PUNCT
fbem-14093	36	22	accounting	account	VERB
fbem-14093	36	23	for	for	ADP
fbem-14093	36	24	75.84	75.84	NUM
fbem-14093	36	25	%	%	NOUN
fbem-14093	36	26	and	and	CCONJ
fbem-14093	36	27	78.58	78.58	NUM
fbem-14093	36	28	%	%	NOUN
fbem-14093	36	29	of	of	ADP
fbem-14093	36	30	the	the	DET
fbem-14093	36	31	disclosed	disclose	VERB
fbem-14093	36	32	inventory	inventory	NOUN
fbem-14093	36	33	amount	amount	NOUN
fbem-14093	36	34	for	for	ADP
fbem-14093	36	35	the	the	DET
fbem-14093	36	36	period	period	NOUN
fbem-14093	36	37	(	(	PUNCT
fbem-14093	36	38	as	as	SCONJ
fbem-14093	36	39	shown	show	VERB
fbem-14093	36	40	in	in	ADP
fbem-14093	36	41	figure	figure	NOUN
fbem-14093	36	42	4	4	NUM
fbem-14093	36	43	)	)	PUNCT
fbem-14093	36	44	figure	figure	NOUN
fbem-14093	36	45	4	4	NUM
fbem-14093	36	46	.	.	PUNCT
fbem-14093	37	1	3.2.3	3.2.3	NUM
fbem-14093	37	2	.	.	PUNCT
fbem-14093	37	3	failure	failure	NOUN
fbem-14093	37	4	to	to	PART
fbem-14093	37	5	disclose	disclose	VERB
fbem-14093	37	6	related	related	ADJ
fbem-14093	37	7	party	party	NOUN
fbem-14093	37	8	non	non	ADJ
fbem-14093	37	9	-	-	ADJ
fbem-14093	37	10	operating	operating	ADJ
fbem-14093	37	11	fund	fund	NOUN
fbem-14093	37	12	transactions	transaction	NOUN
fbem-14093	37	13	and	and	CCONJ
fbem-14093	37	14	related	relate	VERB
fbem-14093	37	15	transactions	transaction	NOUN
fbem-14093	37	16	as	as	SCONJ
fbem-14093	37	17	required	require	VERB
fbem-14093	37	18	during	during	ADP
fbem-14093	37	19	the	the	DET
fbem-14093	37	20	period	period	NOUN
fbem-14093	37	21	from	from	ADP
fbem-14093	37	22	2018	2018	NUM
fbem-14093	37	23	to	to	ADP
fbem-14093	37	24	2019	2019	NUM
fbem-14093	37	25	,	,	PUNCT
fbem-14093	37	26	guangzhou	guangzhou	PROPN
fbem-14093	37	27	longkey	longkey	PROPN
fbem-14093	37	28	had	have	AUX
fbem-14093	37	29	connected	connect	VERB
fbem-14093	37	30	transactions	transaction	NOUN
fbem-14093	37	31	with	with	ADP
fbem-14093	37	32	related	related	ADJ
fbem-14093	37	33	method	method	NOUN
fbem-14093	37	34	person	person	NOUN
fbem-14093	37	35	fa	fa	PROPN
fbem-14093	37	36	niu	niu	PROPN
fbem-14093	37	37	amounting	amount	VERB
fbem-14093	37	38	to	to	ADP
fbem-14093	37	39	rmb300	rmb300	PROPN
fbem-14093	37	40	million	million	NUM
fbem-14093	37	41	and	and	CCONJ
fbem-14093	37	42	rmb31	rmb31	NOUN
fbem-14093	37	43	million	million	NUM
fbem-14093	37	44	,	,	PUNCT
fbem-14093	37	45	accounting	account	VERB
fbem-14093	37	46	for	for	ADP
fbem-14093	37	47	16.59	16.59	NUM
fbem-14093	37	48	%	%	NOUN
fbem-14093	37	49	and	and	CCONJ
fbem-14093	37	50	1.65	1.65	NUM
fbem-14093	37	51	%	%	NOUN
fbem-14093	37	52	of	of	ADP
fbem-14093	37	53	the	the	DET
fbem-14093	37	54	latest	late	ADJ
fbem-14093	37	55	audited	audit	VERB
fbem-14093	37	56	net	net	ADJ
fbem-14093	37	57	asset	asset	NOUN
fbem-14093	37	58	value	value	NOUN
fbem-14093	37	59	respectively	respectively	ADV
fbem-14093	37	60	;	;	PUNCT
fbem-14093	37	61	guangzhou	guangzhou	PROPN
fbem-14093	37	62	longkey	longkey	PROPN
fbem-14093	37	63	transferred	transfer	VERB
fbem-14093	37	64	funds	fund	NOUN
fbem-14093	37	65	to	to	ADP
fbem-14093	37	66	related	related	ADJ
fbem-14093	37	67	parties	party	NOUN
fbem-14093	37	68	in	in	ADP
fbem-14093	37	69	the	the	DET
fbem-14093	37	70	name	name	NOUN
fbem-14093	37	71	of	of	ADP
fbem-14093	37	72	external	external	ADJ
fbem-14093	37	73	purchases	purchase	NOUN
fbem-14093	37	74	through	through	ADP
fbem-14093	37	75	the	the	DET
fbem-14093	37	76	transition	transition	NOUN
fbem-14093	37	77	of	of	ADP
fbem-14093	37	78	multi	multi	ADJ
fbem-14093	37	79	-	-	ADJ
fbem-14093	37	80	layer	layer	ADJ
fbem-14093	37	81	companies	company	NOUN
fbem-14093	37	82	,	,	PUNCT
fbem-14093	37	83	amounting	amount	VERB
fbem-14093	37	84	to	to	ADP
fbem-14093	37	85	rmb3.7	rmb3.7	NOUN
fbem-14093	37	86	billion	billion	NUM
fbem-14093	37	87	in	in	ADP
fbem-14093	37	88	aggregate	aggregate	NOUN
fbem-14093	37	89	.	.	PUNCT
fbem-14093	38	1	guangzhou	guangzhou	PROPN
fbem-14093	38	2	longkey	longkey	PROPN
fbem-14093	38	3	did	do	AUX
fbem-14093	38	4	not	not	PART
fbem-14093	38	5	disclose	disclose	VERB
fbem-14093	38	6	the	the	DET
fbem-14093	38	7	connected	connected	ADJ
fbem-14093	38	8	transactions	transaction	NOUN
fbem-14093	38	9	and	and	CCONJ
fbem-14093	38	10	fund	fund	NOUN
fbem-14093	38	11	transactions	transaction	NOUN
fbem-14093	38	12	of	of	ADP
fbem-14093	38	13	related	related	ADJ
fbem-14093	38	14	parties	party	NOUN
fbem-14093	38	15	in	in	ADP
fbem-14093	38	16	its	its	PRON
fbem-14093	38	17	2018	2018	NUM
fbem-14093	38	18	annual	annual	ADJ
fbem-14093	38	19	report	report	NOUN
fbem-14093	38	20	and	and	CCONJ
fbem-14093	38	21	2019	2019	NUM
fbem-14093	38	22	annual	annual	ADJ
fbem-14093	38	23	report	report	NOUN
fbem-14093	38	24	.	.	PUNCT
fbem-14093	39	1	4	4	X
fbem-14093	39	2	.	.	X
fbem-14093	39	3	analysis	analysis	NOUN
fbem-14093	39	4	of	of	ADP
fbem-14093	39	5	financial	financial	ADJ
fbem-14093	39	6	fraud	fraud	NOUN
fbem-14093	39	7	in	in	ADP
fbem-14093	39	8	guangzhou	guangzhou	PROPN
fbem-14093	39	9	longkey	longkey	PROPN
fbem-14093	39	10	based	base	VERB
fbem-14093	39	11	on	on	ADP
fbem-14093	39	12	fraud	fraud	NOUN
fbem-14093	39	13	risk	risk	NOUN
fbem-14093	39	14	factor	factor	NOUN
fbem-14093	39	15	theory	theory	NOUN
fbem-14093	39	16	4.1	4.1	NUM
fbem-14093	39	17	.	.	PUNCT
fbem-14093	39	18	moral	moral	ADJ
fbem-14093	39	19	character	character	NOUN
fbem-14093	39	20	analysis	analysis	NOUN
fbem-14093	39	21	the	the	PRON
fbem-14093	39	22	higher	high	ADJ
fbem-14093	39	23	the	the	DET
fbem-14093	39	24	moral	moral	ADJ
fbem-14093	39	25	quality	quality	NOUN
fbem-14093	39	26	of	of	ADP
fbem-14093	39	27	the	the	DET
fbem-14093	39	28	managers	manager	NOUN
fbem-14093	39	29	,	,	PUNCT
fbem-14093	39	30	the	the	PRON
fbem-14093	39	31	more	more	ADJ
fbem-14093	39	32	they	they	PRON
fbem-14093	39	33	can	can	AUX
fbem-14093	39	34	take	take	VERB
fbem-14093	39	35	risks	risk	NOUN
fbem-14093	39	36	for	for	ADP
fbem-14093	39	37	the	the	DET
fbem-14093	39	38	development	development	NOUN
fbem-14093	39	39	of	of	ADP
fbem-14093	39	40	the	the	DET
fbem-14093	39	41	company	company	NOUN
fbem-14093	39	42	.	.	PUNCT
fbem-14093	40	1	however	however	ADV
fbem-14093	40	2	,	,	PUNCT
fbem-14093	40	3	the	the	DET
fbem-14093	40	4	management	management	NOUN
fbem-14093	40	5	of	of	ADP
fbem-14093	40	6	guangzhou	guangzhou	PROPN
fbem-14093	40	7	longkey	longkey	NOUN
fbem-14093	40	8	,	,	PUNCT
fbem-14093	40	9	with	with	ADP
fbem-14093	40	10	the	the	DET
fbem-14093	40	11	objective	objective	NOUN
fbem-14093	40	12	of	of	ADP
fbem-14093	40	13	maximising	maximise	VERB
fbem-14093	40	14	its	its	PRON
fbem-14093	40	15	own	own	ADJ
fbem-14093	40	16	interests	interest	NOUN
fbem-14093	40	17	,	,	PUNCT
fbem-14093	40	18	deliberately	deliberately	ADV
fbem-14093	40	19	planned	plan	VERB
fbem-14093	40	20	financial	financial	ADJ
fbem-14093	40	21	fraud	fraud	NOUN
fbem-14093	40	22	in	in	ADP
fbem-14093	40	23	order	order	NOUN
fbem-14093	40	24	to	to	PART
fbem-14093	40	25	achieve	achieve	VERB
fbem-14093	40	26	its	its	PRON
fbem-14093	40	27	own	own	ADJ
fbem-14093	40	28	performance	performance	NOUN
fbem-14093	40	29	and	and	CCONJ
fbem-14093	40	30	to	to	PART
fbem-14093	40	31	stabilise	stabilise	VERB
fbem-14093	40	32	the	the	DET
fbem-14093	40	33	share	share	NOUN
fbem-14093	40	34	price	price	NOUN
fbem-14093	40	35	,	,	PUNCT
fbem-14093	40	36	which	which	PRON
fbem-14093	40	37	adversely	adversely	ADV
fbem-14093	40	38	affected	affect	VERB
fbem-14093	40	39	the	the	DET
fbem-14093	40	40	reputation	reputation	NOUN
fbem-14093	40	41	of	of	ADP
fbem-14093	40	42	the	the	DET
fbem-14093	40	43	company	company	NOUN
fbem-14093	40	44	and	and	CCONJ
fbem-14093	40	45	brought	bring	VERB
fbem-14093	40	46	significant	significant	ADJ
fbem-14093	40	47	losses	loss	NOUN
fbem-14093	40	48	to	to	ADP
fbem-14093	40	49	investors	investor	NOUN
fbem-14093	40	50	and	and	CCONJ
fbem-14093	40	51	put	put	VERB
fbem-14093	40	52	the	the	DET
fbem-14093	40	53	company	company	NOUN
fbem-14093	40	54	on	on	ADP
fbem-14093	40	55	the	the	DET
fbem-14093	40	56	verge	verge	NOUN
fbem-14093	40	57	of	of	ADP
fbem-14093	40	58	delisting	delist	VERB
fbem-14093	40	59	while	while	SCONJ
fbem-14093	40	60	the	the	DET
fbem-14093	40	61	management	management	NOUN
fbem-14093	40	62	of	of	ADP
fbem-14093	40	63	longkey	longkey	NOUN
fbem-14093	40	64	deliberately	deliberately	ADV
fbem-14093	40	65	increased	increase	VERB
fbem-14093	40	66	the	the	DET
fbem-14093	40	67	amount	amount	NOUN
fbem-14093	40	68	of	of	ADP
fbem-14093	40	69	inventories	inventory	NOUN
fbem-14093	40	70	and	and	CCONJ
fbem-14093	40	71	inflated	inflated	ADJ
fbem-14093	40	72	profits	profit	NOUN
fbem-14093	40	73	in	in	ADP
fbem-14093	40	74	order	order	NOUN
fbem-14093	40	75	to	to	PART
fbem-14093	40	76	turn	turn	VERB
fbem-14093	40	77	losses	loss	NOUN
fbem-14093	40	78	into	into	ADP
fbem-14093	40	79	profits	profit	NOUN
fbem-14093	40	80	.	.	PUNCT
fbem-14093	41	1	this	this	DET
fbem-14093	41	2	fraudulent	fraudulent	ADJ
fbem-14093	41	3	behaviour	behaviour	NOUN
fbem-14093	41	4	,	,	PUNCT
fbem-14093	41	5	which	which	PRON
fbem-14093	41	6	was	be	AUX
fbem-14093	41	7	not	not	PART
fbem-14093	41	8	exposed	expose	VERB
fbem-14093	41	9	and	and	CCONJ
fbem-14093	41	10	resisted	resist	VERB
fbem-14093	41	11	by	by	ADP
fbem-14093	41	12	the	the	DET
fbem-14093	41	13	rest	rest	NOUN
fbem-14093	41	14	of	of	ADP
fbem-14093	41	15	the	the	DET
fbem-14093	41	16	management	management	NOUN
fbem-14093	41	17	and	and	CCONJ
fbem-14093	41	18	the	the	DET
fbem-14093	41	19	independent	independent	ADJ
fbem-14093	41	20	directors	director	NOUN
fbem-14093	41	21	in	in	ADP
fbem-14093	41	22	pursuit	pursuit	NOUN
fbem-14093	41	23	of	of	ADP
fbem-14093	41	24	short	short	ADJ
fbem-14093	41	25	-	-	PUNCT
fbem-14093	41	26	term	term	NOUN
fbem-14093	41	27	performance	performance	NOUN
fbem-14093	41	28	at	at	ADP
fbem-14093	41	29	the	the	DET
fbem-14093	41	30	expense	expense	NOUN
fbem-14093	41	31	of	of	ADP
fbem-14093	41	32	long	long	ADJ
fbem-14093	41	33	-	-	PUNCT
fbem-14093	41	34	term	term	NOUN
fbem-14093	41	35	development	development	NOUN
fbem-14093	41	36	,	,	PUNCT
fbem-14093	41	37	reflected	reflect	VERB
fbem-14093	41	38	the	the	DET
fbem-14093	41	39	general	general	ADJ
fbem-14093	41	40	lack	lack	NOUN
fbem-14093	41	41	of	of	ADP
fbem-14093	41	42	proper	proper	ADJ
fbem-14093	41	43	professional	professional	ADJ
fbem-14093	41	44	ethics	ethic	NOUN
fbem-14093	41	45	among	among	ADP
fbem-14093	41	46	the	the	DET
fbem-14093	41	47	management	management	NOUN
fbem-14093	41	48	of	of	ADP
fbem-14093	41	49	guangzhou	guangzhou	PROPN
fbem-14093	41	50	longkey	longkey	PROPN
fbem-14093	41	51	,	,	PUNCT
fbem-14093	41	52	a	a	DET
fbem-14093	41	53	bad	bad	ADJ
fbem-14093	41	54	corporate	corporate	ADJ
fbem-14093	41	55	culture	culture	NOUN
fbem-14093	41	56	that	that	PRON
fbem-14093	41	57	could	could	AUX
fbem-14093	41	58	influence	influence	VERB
fbem-14093	41	59	the	the	DET
fbem-14093	41	60	financial	financial	ADJ
fbem-14093	41	61	work	work	NOUN
fbem-14093	41	62	of	of	ADP
fbem-14093	41	63	the	the	DET
fbem-14093	41	64	company	company	NOUN
fbem-14093	41	65	and	and	CCONJ
fbem-14093	41	66	affect	affect	VERB
fbem-14093	41	67	its	its	PRON
fbem-14093	41	68	business	business	NOUN
fbem-14093	41	69	performance	performance	NOUN
fbem-14093	41	70	,	,	PUNCT
fbem-14093	41	71	ultimately	ultimately	ADV
fbem-14093	41	72	leading	lead	VERB
fbem-14093	41	73	to	to	ADP
fbem-14093	41	74	the	the	DET
fbem-14093	41	75	financial	financial	ADJ
fbem-14093	41	76	fraud	fraud	NOUN
fbem-14093	41	77	of	of	ADP
fbem-14093	41	78	guangzhou	guangzhou	PROPN
fbem-14093	41	79	longkey	longkey	PROPN
fbem-14093	41	80	for	for	ADP
fbem-14093	41	81	five	five	NUM
fbem-14093	41	82	years	year	NOUN
fbem-14093	41	83	.	.	PUNCT
fbem-14093	42	1	4.2	4.2	NUM
fbem-14093	42	2	.	.	PUNCT
fbem-14093	43	1	analysis	analysis	NOUN
fbem-14093	43	2	of	of	ADP
fbem-14093	43	3	the	the	DET
fbem-14093	43	4	motives	motive	NOUN
fbem-14093	43	5	for	for	ADP
fbem-14093	43	6	falsification	falsification	NOUN
fbem-14093	43	7	4.2.1	4.2.1	NUM
fbem-14093	43	8	.	.	PUNCT
fbem-14093	44	1	slow	slow	ADJ
fbem-14093	44	2	growth	growth	NOUN
fbem-14093	44	3	rate	rate	NOUN
fbem-14093	44	4	of	of	ADP
fbem-14093	44	5	longkey	longkey	NOUN
fbem-14093	44	6	's	's	PART
fbem-14093	44	7	gross	gross	ADJ
fbem-14093	44	8	margin	margin	NOUN
fbem-14093	44	9	the	the	DET
fbem-14093	44	10	gross	gross	ADJ
fbem-14093	44	11	profit	profit	NOUN
fbem-14093	44	12	margin	margin	NOUN
fbem-14093	44	13	of	of	ADP
fbem-14093	44	14	longkey	longkey	NOUN
fbem-14093	44	15	has	have	AUX
fbem-14093	44	16	been	be	AUX
fbem-14093	44	17	declining	decline	VERB
fbem-14093	44	18	year	year	NOUN
fbem-14093	44	19	by	by	ADP
fbem-14093	44	20	year	year	NOUN
fbem-14093	44	21	,	,	PUNCT
fbem-14093	44	22	and	and	CCONJ
fbem-14093	44	23	has	have	AUX
fbem-14093	44	24	been	be	AUX
fbem-14093	44	25	negative	negative	ADJ
fbem-14093	44	26	since	since	SCONJ
fbem-14093	44	27	2015	2015	NUM
fbem-14093	44	28	,	,	PUNCT
fbem-14093	44	29	which	which	PRON
fbem-14093	44	30	shows	show	VERB
fbem-14093	44	31	that	that	SCONJ
fbem-14093	44	32	longkey	longkey	NOUN
fbem-14093	44	33	's	's	PART
fbem-14093	44	34	products	product	NOUN
fbem-14093	44	35	are	be	AUX
fbem-14093	44	36	not	not	PART
fbem-14093	44	37	very	very	ADV
fbem-14093	44	38	competitive	competitive	ADJ
fbem-14093	44	39	in	in	ADP
fbem-14093	44	40	the	the	DET
fbem-14093	44	41	market	market	NOUN
fbem-14093	44	42	.	.	PUNCT
fbem-14093	45	1	therefore	therefore	ADV
fbem-14093	45	2	,	,	PUNCT
fbem-14093	45	3	when	when	SCONJ
fbem-14093	45	4	the	the	DET
fbem-14093	45	5	company	company	NOUN
fbem-14093	45	6	faces	face	VERB
fbem-14093	45	7	the	the	DET
fbem-14093	45	8	financial	financial	ADJ
fbem-14093	45	9	difficulties	difficulty	NOUN
fbem-14093	45	10	of	of	ADP
fbem-14093	45	11	declining	decline	VERB
fbem-14093	45	12	performance	performance	NOUN
fbem-14093	45	13	,	,	PUNCT
fbem-14093	45	14	the	the	DET
fbem-14093	45	15	top	top	ADJ
fbem-14093	45	16	management	management	NOUN
fbem-14093	45	17	of	of	ADP
fbem-14093	45	18	the	the	DET
fbem-14093	45	19	company.the	company.the	DET
fbem-14093	45	20	chance	chance	NOUN
fbem-14093	45	21	of	of	ADP
fbem-14093	45	22	fraudulent	fraudulent	ADJ
fbem-14093	45	23	action	action	NOUN
fbem-14093	45	24	is	be	AUX
fbem-14093	45	25	higher	high	ADJ
fbem-14093	45	26	.	.	PUNCT
fbem-14093	46	1	197	197	NUM
fbem-14093	46	2	figure	figure	NOUN
fbem-14093	46	3	5	5	NUM
fbem-14093	46	4	.	.	PUNCT
fbem-14093	47	1	4.2.2	4.2.2	X
fbem-14093	47	2	.	.	PUNCT
fbem-14093	47	3	weak	weak	ADJ
fbem-14093	47	4	solvency	solvency	NOUN
fbem-14093	47	5	and	and	CCONJ
fbem-14093	47	6	high	high	ADJ
fbem-14093	47	7	financing	financing	NOUN
fbem-14093	47	8	pressure	pressure	NOUN
fbem-14093	47	9	of	of	ADP
fbem-14093	47	10	longkey	longkey	NOUN
fbem-14093	47	11	for	for	ADP
fbem-14093	47	12	many	many	ADJ
fbem-14093	47	13	years	year	NOUN
fbem-14093	47	14	,	,	PUNCT
fbem-14093	47	15	longkey	longkey	NOUN
fbem-14093	47	16	's	's	PART
fbem-14093	47	17	net	net	ADJ
fbem-14093	47	18	cash	cash	NOUN
fbem-14093	47	19	flow	flow	NOUN
fbem-14093	47	20	from	from	ADP
fbem-14093	47	21	operations	operation	NOUN
fbem-14093	47	22	was	be	AUX
fbem-14093	47	23	lower	low	ADJ
fbem-14093	47	24	than	than	ADP
fbem-14093	47	25	net	net	ADJ
fbem-14093	47	26	profit	profit	NOUN
fbem-14093	47	27	after	after	ADP
fbem-14093	47	28	extraordinary	extraordinary	ADJ
fbem-14093	47	29	gains	gain	NOUN
fbem-14093	47	30	and	and	CCONJ
fbem-14093	47	31	losses	loss	NOUN
fbem-14093	47	32	,	,	PUNCT
fbem-14093	47	33	and	and	CCONJ
fbem-14093	47	34	the	the	DET
fbem-14093	47	35	cash	cash	NOUN
fbem-14093	47	36	flow	flow	NOUN
fbem-14093	47	37	ratio	ratio	NOUN
fbem-14093	47	38	was	be	AUX
fbem-14093	47	39	very	very	ADV
fbem-14093	47	40	low	low	ADJ
fbem-14093	47	41	and	and	CCONJ
fbem-14093	47	42	had	have	AUX
fbem-14093	47	43	been	be	AUX
fbem-14093	47	44	negative	negative	ADJ
fbem-14093	47	45	for	for	ADP
fbem-14093	47	46	many	many	ADJ
fbem-14093	47	47	years	year	NOUN
fbem-14093	47	48	.	.	PUNCT
fbem-14093	48	1	when	when	SCONJ
fbem-14093	48	2	cash	cash	NOUN
fbem-14093	48	3	flow	flow	NOUN
fbem-14093	48	4	from	from	ADP
fbem-14093	48	5	operating	operate	VERB
fbem-14093	48	6	activities	activity	NOUN
fbem-14093	48	7	can	can	AUX
fbem-14093	48	8	not	not	PART
fbem-14093	48	9	meet	meet	VERB
fbem-14093	48	10	production	production	NOUN
fbem-14093	48	11	and	and	CCONJ
fbem-14093	48	12	operation	operation	NOUN
fbem-14093	48	13	and	and	CCONJ
fbem-14093	48	14	debt	debt	NOUN
fbem-14093	48	15	servicing	servicing	NOUN
fbem-14093	48	16	needs	need	NOUN
fbem-14093	48	17	,	,	PUNCT
fbem-14093	48	18	the	the	DET
fbem-14093	48	19	company	company	NOUN
fbem-14093	48	20	needs	need	VERB
fbem-14093	48	21	to	to	PART
fbem-14093	48	22	expand	expand	VERB
fbem-14093	48	23	external	external	ADJ
fbem-14093	48	24	financing	financing	NOUN
fbem-14093	48	25	.	.	PUNCT
fbem-14093	49	1	in	in	ADP
fbem-14093	49	2	2018	2018	NUM
fbem-14093	49	3	,	,	PUNCT
fbem-14093	49	4	longkey	longkey	NOUN
fbem-14093	49	5	increased	increase	VERB
fbem-14093	49	6	its	its	PRON
fbem-14093	49	7	original	original	ADJ
fbem-14093	49	8	short	short	ADJ
fbem-14093	49	9	-	-	PUNCT
fbem-14093	49	10	term	term	NOUN
fbem-14093	49	11	borrowings	borrowing	NOUN
fbem-14093	49	12	of	of	ADP
fbem-14093	49	13	rmb661	rmb661	PROPN
fbem-14093	49	14	million	million	NUM
fbem-14093	49	15	to	to	ADP
fbem-14093	49	16	rmb1.11	rmb1.11	PROPN
fbem-14093	49	17	billion	billion	NUM
fbem-14093	49	18	,	,	PUNCT
fbem-14093	49	19	and	and	CCONJ
fbem-14093	49	20	the	the	DET
fbem-14093	49	21	following	following	ADJ
fbem-14093	49	22	year	year	NOUN
fbem-14093	49	23	to	to	ADP
fbem-14093	49	24	rmb1.88	rmb1.88	PROPN
fbem-14093	49	25	billion	billion	NUM
fbem-14093	49	26	,	,	PUNCT
fbem-14093	49	27	while	while	SCONJ
fbem-14093	49	28	accounts	account	NOUN
fbem-14093	49	29	and	and	CCONJ
fbem-14093	49	30	notes	note	NOUN
fbem-14093	49	31	payable	payable	ADJ
fbem-14093	49	32	also	also	ADV
fbem-14093	49	33	increased	increase	VERB
fbem-14093	49	34	from	from	ADP
fbem-14093	49	35	rmb1.51	rmb1.51	PROPN
fbem-14093	49	36	billion	billion	NUM
fbem-14093	49	37	to	to	ADP
fbem-14093	49	38	rmb2.16	rmb2.16	PROPN
fbem-14093	49	39	billion	billion	NUM
fbem-14093	49	40	,	,	PUNCT
fbem-14093	49	41	an	an	DET
fbem-14093	49	42	increase	increase	NOUN
fbem-14093	49	43	of	of	ADP
fbem-14093	49	44	43	43	NUM
fbem-14093	49	45	%	%	NOUN
fbem-14093	49	46	year	year	NOUN
fbem-14093	49	47	-	-	PUNCT
fbem-14093	49	48	on	on	ADP
fbem-14093	49	49	-	-	PUNCT
fbem-14093	49	50	year	year	NOUN
fbem-14093	49	51	,	,	PUNCT
fbem-14093	49	52	which	which	PRON
fbem-14093	49	53	invariably	invariably	ADV
fbem-14093	49	54	increased	increase	VERB
fbem-14093	49	55	longkey	longkey	NOUN
fbem-14093	49	56	's	's	PART
fbem-14093	49	57	debt	debt	NOUN
fbem-14093	49	58	pressure	pressure	NOUN
fbem-14093	49	59	,	,	PUNCT
fbem-14093	49	60	and	and	CCONJ
fbem-14093	49	61	this	this	PRON
fbem-14093	49	62	this	this	PRON
fbem-14093	49	63	was	be	AUX
fbem-14093	49	64	one	one	NUM
fbem-14093	49	65	of	of	ADP
fbem-14093	49	66	the	the	DET
fbem-14093	49	67	major	major	ADJ
fbem-14093	49	68	causes	cause	NOUN
fbem-14093	49	69	of	of	ADP
fbem-14093	49	70	the	the	DET
fbem-14093	49	71	financial	financial	ADJ
fbem-14093	49	72	fraud	fraud	NOUN
fbem-14093	49	73	committed	commit	VERB
fbem-14093	49	74	by	by	ADP
fbem-14093	49	75	the	the	DET
fbem-14093	49	76	management	management	NOUN
fbem-14093	49	77	of	of	ADP
fbem-14093	49	78	longkey	longkey	NOUN
fbem-14093	49	79	.	.	PUNCT
fbem-14093	50	1	(	(	PUNCT
fbem-14093	50	2	as	as	SCONJ
fbem-14093	50	3	shown	show	VERB
fbem-14093	50	4	in	in	ADP
fbem-14093	50	5	table	table	NOUN
fbem-14093	50	6	1	1	NUM
fbem-14093	50	7	)	)	PUNCT
fbem-14093	50	8	table	table	NOUN
fbem-14093	50	9	1	1	NUM
fbem-14093	50	10	.	.	X
fbem-14093	50	11	4.3	4.3	NUM
fbem-14093	50	12	.	.	PUNCT
fbem-14093	51	1	analysis	analysis	NOUN
fbem-14093	51	2	of	of	ADP
fbem-14093	51	3	potential	potential	ADJ
fbem-14093	51	4	forgery	forgery	NOUN
fbem-14093	51	5	opportunities	opportunity	NOUN
fbem-14093	51	6	4.3.1	4.3.1	VERB
fbem-14093	51	7	.	.	PUNCT
fbem-14093	52	1	internal	internal	ADJ
fbem-14093	52	2	opportunities	opportunity	NOUN
fbem-14093	52	3	:	:	PUNCT
fbem-14093	52	4	the	the	DET
fbem-14093	52	5	corporate	corporate	ADJ
fbem-14093	52	6	governance	governance	NOUN
fbem-14093	52	7	structure	structure	NOUN
fbem-14093	52	8	is	be	AUX
fbem-14093	52	9	not	not	PART
fbem-14093	52	10	perfect	perfect	ADJ
fbem-14093	52	11	.	.	PUNCT
fbem-14093	53	1	longkey	longkey	PROPN
fbem-14093	53	2	is	be	AUX
fbem-14093	53	3	a	a	DET
fbem-14093	53	4	typical	typical	ADJ
fbem-14093	53	5	state	state	NOUN
fbem-14093	53	6	-	-	PUNCT
fbem-14093	53	7	owned	own	VERB
fbem-14093	53	8	restructured	restructure	VERB
fbem-14093	53	9	enterprise	enterprise	NOUN
fbem-14093	53	10	with	with	ADP
fbem-14093	53	11	excessive	excessive	ADJ
fbem-14093	53	12	management	management	NOUN
fbem-14093	53	13	power	power	NOUN
fbem-14093	53	14	and	and	CCONJ
fbem-14093	53	15	serious	serious	ADJ
fbem-14093	53	16	"	"	PUNCT
fbem-14093	53	17	insider	insider	NOUN
fbem-14093	53	18	control	control	NOUN
fbem-14093	53	19	"	"	PUNCT
fbem-14093	53	20	.	.	PUNCT
fbem-14093	54	1	[	[	X
fbem-14093	54	2	3	3	X
fbem-14093	54	3	]	]	PUNCT
fbem-14093	54	4	firstly	firstly	ADV
fbem-14093	54	5	,	,	PUNCT
fbem-14093	54	6	in	in	ADP
fbem-14093	54	7	terms	term	NOUN
fbem-14093	54	8	of	of	ADP
fbem-14093	54	9	executive	executive	ADJ
fbem-14093	54	10	directors	director	NOUN
fbem-14093	54	11	,	,	PUNCT
fbem-14093	54	12	the	the	DET
fbem-14093	54	13	then	then	ADV
fbem-14093	54	14	chairman	chairman	NOUN
fbem-14093	54	15	,	,	PUNCT
fbem-14093	54	16	fu	fu	PROPN
fbem-14093	54	17	yongguo	yongguo	PROPN
fbem-14093	54	18	,	,	PUNCT
fbem-14093	54	19	had	have	AUX
fbem-14093	54	20	been	be	AUX
fbem-14093	54	21	working	work	VERB
fbem-14093	54	22	at	at	ADP
fbem-14093	54	23	longkey	longkey	NOUN
fbem-14093	54	24	for	for	ADP
fbem-14093	54	25	38	38	NUM
fbem-14093	54	26	years	year	NOUN
fbem-14093	54	27	and	and	CCONJ
fbem-14093	54	28	had	have	AUX
fbem-14093	54	29	accumulated	accumulate	VERB
fbem-14093	54	30	a	a	DET
fbem-14093	54	31	lot	lot	NOUN
fbem-14093	54	32	of	of	ADP
fbem-14093	54	33	resources	resource	NOUN
fbem-14093	54	34	and	and	CCONJ
fbem-14093	54	35	contacts	contact	NOUN
fbem-14093	54	36	over	over	ADP
fbem-14093	54	37	his	his	PRON
fbem-14093	54	38	long	long	ADJ
fbem-14093	54	39	career	career	NOUN
fbem-14093	54	40	,	,	PUNCT
fbem-14093	54	41	giving	give	VERB
fbem-14093	54	42	him	he	PRON
fbem-14093	54	43	a	a	DET
fbem-14093	54	44	considerable	considerable	ADJ
fbem-14093	54	45	voice	voice	NOUN
fbem-14093	54	46	within	within	ADP
fbem-14093	54	47	the	the	DET
fbem-14093	54	48	company	company	NOUN
fbem-14093	54	49	,	,	PUNCT
fbem-14093	54	50	while	while	SCONJ
fbem-14093	54	51	the	the	DET
fbem-14093	54	52	remaining	remain	VERB
fbem-14093	54	53	three	three	NUM
fbem-14093	54	54	directors	director	NOUN
fbem-14093	54	55	were	be	AUX
fbem-14093	54	56	also	also	ADV
fbem-14093	54	57	directors	director	NOUN
fbem-14093	54	58	of	of	ADP
fbem-14093	54	59	a	a	DET
fbem-14093	54	60	number	number	NOUN
fbem-14093	54	61	of	of	ADP
fbem-14093	54	62	companies	company	NOUN
fbem-14093	54	63	in	in	ADP
fbem-14093	54	64	addition	addition	NOUN
fbem-14093	54	65	to	to	ADP
fbem-14093	54	66	their	their	PRON
fbem-14093	54	67	management	management	NOUN
fbem-14093	54	68	positions	position	NOUN
fbem-14093	54	69	,	,	PUNCT
fbem-14093	54	70	making	make	VERB
fbem-14093	54	71	it	it	PRON
fbem-14093	54	72	difficult	difficult	ADJ
fbem-14093	54	73	for	for	SCONJ
fbem-14093	54	74	them	they	PRON
fbem-14093	54	75	to	to	PART
fbem-14093	54	76	perform	perform	VERB
fbem-14093	54	77	their	their	PRON
fbem-14093	54	78	supervisory	supervisory	ADJ
fbem-14093	54	79	duties	duty	NOUN
fbem-14093	54	80	.	.	PUNCT
fbem-14093	55	1	secondly	secondly	ADV
fbem-14093	55	2	,	,	PUNCT
fbem-14093	55	3	the	the	DET
fbem-14093	55	4	independence	independence	NOUN
fbem-14093	55	5	of	of	ADP
fbem-14093	55	6	the	the	DET
fbem-14093	55	7	supervisory	supervisory	ADJ
fbem-14093	55	8	board	board	NOUN
fbem-14093	55	9	is	be	AUX
fbem-14093	55	10	inevitably	inevitably	ADV
fbem-14093	55	11	questioned	question	VERB
fbem-14093	55	12	as	as	SCONJ
fbem-14093	55	13	the	the	DET
fbem-14093	55	14	management	management	NOUN
fbem-14093	55	15	is	be	AUX
fbem-14093	55	16	responsible	responsible	ADJ
fbem-14093	55	17	for	for	ADP
fbem-14093	55	18	the	the	DET
fbem-14093	55	19	salary	salary	NOUN
fbem-14093	55	20	of	of	ADP
fbem-14093	55	21	longche	longche	PROPN
fbem-14093	55	22	's	's	PART
fbem-14093	55	23	supervisory	supervisory	ADJ
fbem-14093	55	24	board	board	NOUN
fbem-14093	55	25	.	.	PUNCT
fbem-14093	56	1	as	as	ADP
fbem-14093	56	2	a	a	DET
fbem-14093	56	3	result	result	NOUN
fbem-14093	56	4	,	,	PUNCT
fbem-14093	56	5	the	the	DET
fbem-14093	56	6	unreasonable	unreasonable	ADJ
fbem-14093	56	7	staffing	staffing	NOUN
fbem-14093	56	8	of	of	ADP
fbem-14093	56	9	the	the	DET
fbem-14093	56	10	board	board	NOUN
fbem-14093	56	11	of	of	ADP
fbem-14093	56	12	directors	director	NOUN
fbem-14093	56	13	resulted	result	VERB
fbem-14093	56	14	in	in	ADP
fbem-14093	56	15	a	a	DET
fbem-14093	56	16	breakdown	breakdown	NOUN
fbem-14093	56	17	of	of	ADP
fbem-14093	56	18	internal	internal	ADJ
fbem-14093	56	19	controls	control	NOUN
fbem-14093	56	20	,	,	PUNCT
fbem-14093	56	21	which	which	PRON
fbem-14093	56	22	ultimately	ultimately	ADV
fbem-14093	56	23	led	lead	VERB
fbem-14093	56	24	to	to	ADP
fbem-14093	56	25	the	the	DET
fbem-14093	56	26	board	board	NOUN
fbem-14093	56	27	of	of	ADP
fbem-14093	56	28	directors	director	NOUN
fbem-14093	56	29	becoming	become	VERB
fbem-14093	56	30	the	the	DET
fbem-14093	56	31	domain	domain	NOUN
fbem-14093	56	32	of	of	ADP
fbem-14093	56	33	fu	fu	PROPN
fbem-14093	56	34	yongguo	yongguo	PROPN
fbem-14093	56	35	,	,	PUNCT
fbem-14093	56	36	with	with	ADP
fbem-14093	56	37	management	management	NOUN
fbem-14093	56	38	overriding	override	VERB
fbem-14093	56	39	internal	internal	ADJ
fbem-14093	56	40	controls	control	NOUN
fbem-14093	56	41	and	and	CCONJ
fbem-14093	56	42	fraud	fraud	NOUN
fbem-14093	56	43	being	be	AUX
fbem-14093	56	44	perpetrated	perpetrate	VERB
fbem-14093	56	45	.	.	PUNCT
fbem-14093	57	1	4.3.2	4.3.2	X
fbem-14093	57	2	.	.	PUNCT
fbem-14093	58	1	external	external	ADJ
fbem-14093	58	2	opportunities	opportunity	NOUN
fbem-14093	58	3	:	:	PUNCT
fbem-14093	58	4	firstly	firstly	ADV
fbem-14093	58	5	,	,	PUNCT
fbem-14093	58	6	the	the	DET
fbem-14093	58	7	inventory	inventory	NOUN
fbem-14093	58	8	monitoring	monitoring	NOUN
fbem-14093	58	9	procedures	procedure	NOUN
fbem-14093	58	10	were	be	AUX
fbem-14093	58	11	not	not	PART
fbem-14093	58	12	in	in	ADP
fbem-14093	58	13	place	place	NOUN
fbem-14093	58	14	.	.	PUNCT
fbem-14093	59	1	only	only	ADV
fbem-14093	59	2	correspondence	correspondence	NOUN
fbem-14093	59	3	procedures	procedure	NOUN
fbem-14093	59	4	were	be	AUX
fbem-14093	59	5	implemented	implement	VERB
fbem-14093	59	6	for	for	ADP
fbem-14093	59	7	third	third	ADJ
fbem-14093	59	8	party	party	NOUN
fbem-14093	59	9	warehouse	warehouse	NOUN
fbem-14093	59	10	inventories	inventory	NOUN
fbem-14093	59	11	.	.	PUNCT
fbem-14093	60	1	in	in	ADP
fbem-14093	60	2	addition	addition	NOUN
fbem-14093	60	3	,	,	PUNCT
fbem-14093	60	4	the	the	DET
fbem-14093	60	5	proportion	proportion	NOUN
fbem-14093	60	6	of	of	ADP
fbem-14093	60	7	auditors	auditor	NOUN
fbem-14093	60	8	'	'	PART
fbem-14093	60	9	correspondence	correspondence	NOUN
fbem-14093	60	10	on	on	ADP
fbem-14093	60	11	inventory	inventory	NOUN
fbem-14093	60	12	was	be	AUX
fbem-14093	60	13	low	low	ADJ
fbem-14093	60	14	.	.	PUNCT
fbem-14093	61	1	secondly	secondly	ADV
fbem-14093	61	2	,	,	PUNCT
fbem-14093	61	3	the	the	DET
fbem-14093	61	4	correspondence	correspondence	NOUN
fbem-14093	61	5	procedures	procedure	NOUN
fbem-14093	61	6	were	be	AUX
fbem-14093	61	7	not	not	PART
fbem-14093	61	8	effectively	effectively	ADV
fbem-14093	61	9	implemented	implement	VERB
fbem-14093	61	10	.	.	PUNCT
fbem-14093	62	1	a	a	DET
fbem-14093	62	2	low	low	ADJ
fbem-14093	62	3	percentage	percentage	NOUN
fbem-14093	62	4	of	of	ADP
fbem-14093	62	5	letters	letter	NOUN
fbem-14093	62	6	were	be	AUX
fbem-14093	62	7	received	receive	VERB
fbem-14093	62	8	in	in	ADP
fbem-14093	62	9	response	response	NOUN
fbem-14093	62	10	to	to	ADP
fbem-14093	62	11	accounts	account	VERB
fbem-14093	62	12	receivable	receivable	ADJ
fbem-14093	62	13	and	and	CCONJ
fbem-14093	62	14	prepayments	prepayment	NOUN
fbem-14093	62	15	,	,	PUNCT
fbem-14093	62	16	which	which	PRON
fbem-14093	62	17	are	be	AUX
fbem-14093	62	18	accounts	account	NOUN
fbem-14093	62	19	with	with	ADP
fbem-14093	62	20	a	a	DET
fbem-14093	62	21	high	high	ADJ
fbem-14093	62	22	risk	risk	NOUN
fbem-14093	62	23	of	of	ADP
fbem-14093	62	24	fraud	fraud	NOUN
fbem-14093	62	25	.	.	PUNCT
fbem-14093	63	1	on	on	ADP
fbem-14093	63	2	15	15	NUM
fbem-14093	63	3	january	january	PROPN
fbem-14093	63	4	2019	2019	NUM
fbem-14093	63	5	,	,	PUNCT
fbem-14093	63	6	long	long	ADJ
fbem-14093	63	7	qi	qi	PROPN
fbem-14093	63	8	suddenly	suddenly	ADV
fbem-14093	63	9	replaced	replace	VERB
fbem-14093	63	10	lixin	lixin	ADJ
fbem-14093	63	11	cpa	cpa	NOUN
fbem-14093	63	12	,	,	PUNCT
fbem-14093	63	13	with	with	ADP
fbem-14093	63	14	whom	whom	PRON
fbem-14093	63	15	it	it	PRON
fbem-14093	63	16	had	have	AUX
fbem-14093	63	17	worked	work	VERB
fbem-14093	63	18	for	for	ADP
fbem-14093	63	19	26	26	NUM
fbem-14093	63	20	years	year	NOUN
fbem-14093	63	21	,	,	PUNCT
fbem-14093	63	22	yet	yet	CCONJ
fbem-14093	63	23	the	the	DET
fbem-14093	63	24	replacement	replacement	NOUN
fbem-14093	63	25	,	,	PUNCT
fbem-14093	63	26	zhongqi	zhongqi	PROPN
fbem-14093	63	27	zhonghuan	zhonghuan	PROPN
fbem-14093	63	28	,	,	PUNCT
fbem-14093	63	29	did	do	AUX
fbem-14093	63	30	not	not	PART
fbem-14093	63	31	include	include	VERB
fbem-14093	63	32	it	it	PRON
fbem-14093	63	33	as	as	ADP
fbem-14093	63	34	a	a	DET
fbem-14093	63	35	key	key	ADJ
fbem-14093	63	36	audit	audit	NOUN
fbem-14093	63	37	matter	matter	NOUN
fbem-14093	63	38	in	in	ADP
fbem-14093	63	39	the	the	DET
fbem-14093	63	40	audit	audit	NOUN
fbem-14093	63	41	of	of	ADP
fbem-14093	63	42	inventories	inventory	NOUN
fbem-14093	63	43	,	,	PUNCT
fbem-14093	63	44	which	which	PRON
fbem-14093	63	45	was	be	AUX
fbem-14093	63	46	clearly	clearly	ADV
fbem-14093	63	47	not	not	PART
fbem-14093	63	48	in	in	ADP
fbem-14093	63	49	line	line	NOUN
fbem-14093	63	50	with	with	ADP
fbem-14093	63	51	the	the	DET
fbem-14093	63	52	audit	audit	NOUN
fbem-14093	63	53	practice	practice	NOUN
fbem-14093	63	54	experience	experience	NOUN
fbem-14093	63	55	.	.	PUNCT
fbem-14093	64	1	4.4	4.4	NUM
fbem-14093	64	2	.	.	PUNCT
fbem-14093	65	1	analysis	analysis	NOUN
fbem-14093	65	2	of	of	ADP
fbem-14093	65	3	the	the	DET
fbem-14093	65	4	probability	probability	NOUN
fbem-14093	65	5	of	of	ADP
fbem-14093	65	6	counterfeiting	counterfeiting	NOUN
fbem-14093	65	7	being	be	AUX
fbem-14093	65	8	detected	detect	VERB
fbem-14093	65	9	first	first	ADV
fbem-14093	65	10	,	,	PUNCT
fbem-14093	65	11	the	the	DET
fbem-14093	65	12	government	government	NOUN
fbem-14093	65	13	system	system	NOUN
fbem-14093	65	14	is	be	AUX
fbem-14093	65	15	not	not	PART
fbem-14093	65	16	strictly	strictly	ADV
fbem-14093	65	17	regulated	regulate	VERB
fbem-14093	65	18	.	.	PUNCT
fbem-14093	66	1	guangzhou	guangzhou	PROPN
fbem-14093	66	2	longkey	longkey	PROPN
fbem-14093	66	3	's	's	PART
fbem-14093	66	4	financial	financial	ADJ
fbem-14093	66	5	fraud	fraud	NOUN
fbem-14093	66	6	lasted	last	VERB
fbem-14093	66	7	for	for	ADP
fbem-14093	66	8	five	five	NUM
fbem-14093	66	9	years	year	NOUN
fbem-14093	66	10	,	,	PUNCT
fbem-14093	66	11	but	but	CCONJ
fbem-14093	66	12	the	the	DET
fbem-14093	66	13	sfc	sfc	NOUN
fbem-14093	66	14	only	only	ADV
fbem-14093	66	15	intervened	intervene	VERB
fbem-14093	66	16	to	to	PART
fbem-14093	66	17	investigate	investigate	VERB
fbem-14093	66	18	in	in	ADP
fbem-14093	66	19	2020	2020	NUM
fbem-14093	66	20	,	,	PUNCT
fbem-14093	66	21	which	which	PRON
fbem-14093	66	22	shows	show	VERB
fbem-14093	66	23	that	that	SCONJ
fbem-14093	66	24	the	the	DET
fbem-14093	66	25	sfc	sfc	NOUN
fbem-14093	66	26	's	's	PART
fbem-14093	66	27	regulatory	regulatory	ADJ
fbem-14093	66	28	role	role	NOUN
fbem-14093	66	29	is	be	AUX
fbem-14093	66	30	relatively	relatively	ADV
fbem-14093	66	31	lagging	lag	VERB
fbem-14093	66	32	behind	behind	ADP
fbem-14093	66	33	.	.	PUNCT
fbem-14093	67	1	although	although	SCONJ
fbem-14093	67	2	the	the	DET
fbem-14093	67	3	capital	capital	NOUN
fbem-14093	67	4	market	market	NOUN
fbem-14093	67	5	has	have	AUX
fbem-14093	67	6	improved	improve	VERB
fbem-14093	67	7	its	its	PRON
fbem-14093	67	8	regulatory	regulatory	ADJ
fbem-14093	67	9	system	system	NOUN
fbem-14093	67	10	and	and	CCONJ
fbem-14093	67	11	increased	increase	VERB
fbem-14093	67	12	penalties	penalty	NOUN
fbem-14093	67	13	,	,	PUNCT
fbem-14093	67	14	incidents	incident	NOUN
fbem-14093	67	15	such	such	ADJ
fbem-14093	67	16	as	as	ADP
fbem-14093	67	17	financial	financial	ADJ
fbem-14093	67	18	fraud	fraud	NOUN
fbem-14093	67	19	are	be	AUX
fbem-14093	67	20	still	still	ADV
fbem-14093	67	21	occurring	occur	VERB
fbem-14093	67	22	all	all	DET
fbem-14093	67	23	the	the	DET
fbem-14093	67	24	time	time	NOUN
fbem-14093	67	25	.	.	PUNCT
fbem-14093	68	1	in	in	ADP
fbem-14093	68	2	summary	summary	NOUN
fbem-14093	68	3	,	,	PUNCT
fbem-14093	68	4	the	the	DET
fbem-14093	68	5	regulatory	regulatory	ADJ
fbem-14093	68	6	system	system	NOUN
fbem-14093	68	7	still	still	ADV
fbem-14093	68	8	needs	need	VERB
fbem-14093	68	9	to	to	PART
fbem-14093	68	10	be	be	AUX
fbem-14093	68	11	improved	improve	VERB
fbem-14093	68	12	.	.	PUNCT
fbem-14093	69	1	secondly	secondly	ADV
fbem-14093	69	2	,	,	PUNCT
fbem-14093	69	3	there	there	PRON
fbem-14093	69	4	is	be	VERB
fbem-14093	69	5	a	a	DET
fbem-14093	69	6	serious	serious	ADJ
fbem-14093	69	7	failure	failure	NOUN
fbem-14093	69	8	of	of	ADP
fbem-14093	69	9	intermediaries	intermediary	NOUN
fbem-14093	69	10	.	.	PUNCT
fbem-14093	70	1	according	accord	VERB
fbem-14093	70	2	to	to	ADP
fbem-14093	70	3	the	the	DET
fbem-14093	70	4	administrative	administrative	ADJ
fbem-14093	70	5	penalty	penalty	NOUN
fbem-14093	70	6	decision	decision	NOUN
fbem-14093	70	7	announced	announce	VERB
fbem-14093	70	8	by	by	ADP
fbem-14093	70	9	the	the	DET
fbem-14093	70	10	sfc	sfc	NOUN
fbem-14093	70	11	on	on	ADP
fbem-14093	70	12	12	12	NUM
fbem-14093	70	13	november	november	PROPN
fbem-14093	70	14	2021	2021	NUM
fbem-14093	70	15	,	,	PUNCT
fbem-14093	70	16	the	the	DET
fbem-14093	70	17	audit	audit	NOUN
fbem-14093	70	18	report	report	NOUN
fbem-14093	70	19	issued	issue	VERB
fbem-14093	70	20	by	by	ADP
fbem-14093	70	21	china	china	PROPN
fbem-14093	70	22	auditing	auditing	PROPN
fbem-14093	70	23	zhonghuan	zhonghuan	PROPN
fbem-14093	70	24	for	for	ADP
fbem-14093	70	25	guangzhou	guangzhou	PROPN
fbem-14093	70	26	longkey	longkey	PROPN
fbem-14093	70	27	was	be	AUX
fbem-14093	70	28	falsely	falsely	ADV
fbem-14093	70	29	documented	document	VERB
fbem-14093	70	30	,	,	PUNCT
fbem-14093	70	31	the	the	DET
fbem-14093	70	32	inventory	inventory	NOUN
fbem-14093	70	33	monitoring	monitoring	NOUN
fbem-14093	70	34	procedures	procedure	NOUN
fbem-14093	70	35	were	be	AUX
fbem-14093	70	36	not	not	PART
fbem-14093	70	37	designed	design	VERB
fbem-14093	70	38	and	and	CCONJ
fbem-14093	70	39	implemented	implement	VERB
fbem-14093	70	40	in	in	ADP
fbem-14093	70	41	accordance	accordance	NOUN
fbem-14093	70	42	with	with	ADP
fbem-14093	70	43	the	the	DET
fbem-14093	70	44	auditing	auditing	NOUN
fbem-14093	70	45	standards	standard	NOUN
fbem-14093	70	46	,	,	PUNCT
fbem-14093	70	47	and	and	CCONJ
fbem-14093	70	48	the	the	DET
fbem-14093	70	49	raw	raw	ADJ
fbem-14093	70	50	material	material	NOUN
fbem-14093	70	51	audit	audit	NOUN
fbem-14093	70	52	procedures	procedure	NOUN
fbem-14093	70	53	were	be	AUX
fbem-14093	70	54	not	not	PART
fbem-14093	70	55	properly	properly	ADV
fbem-14093	70	56	implemented	implement	VERB
fbem-14093	70	57	.	.	PUNCT
fbem-14093	71	1	5	5	X
fbem-14093	71	2	.	.	X
fbem-14093	71	3	conclusions	conclusion	NOUN
fbem-14093	71	4	and	and	CCONJ
fbem-14093	71	5	recommendations	recommendation	NOUN
fbem-14093	71	6	the	the	DET
fbem-14093	71	7	study	study	NOUN
fbem-14093	71	8	found	find	VERB
fbem-14093	71	9	that	that	SCONJ
fbem-14093	71	10	poor	poor	ADJ
fbem-14093	71	11	financial	financial	ADJ
fbem-14093	71	12	stability	stability	NOUN
fbem-14093	71	13	,	,	PUNCT
fbem-14093	71	14	poor	poor	ADJ
fbem-14093	71	15	corporate	corporate	ADJ
fbem-14093	71	16	structure	structure	NOUN
fbem-14093	71	17	and	and	CCONJ
fbem-14093	71	18	external	external	ADJ
fbem-14093	71	19	audit	audit	NOUN
fbem-14093	71	20	failure	failure	NOUN
fbem-14093	71	21	were	be	AUX
fbem-14093	71	22	the	the	DET
fbem-14093	71	23	main	main	ADJ
fbem-14093	71	24	reasons	reason	NOUN
fbem-14093	71	25	for	for	ADP
fbem-14093	71	26	financial	financial	ADJ
fbem-14093	71	27	fraud	fraud	NOUN
fbem-14093	71	28	in	in	ADP
fbem-14093	71	29	longkey	longkey	NOUN
fbem-14093	71	30	.	.	PUNCT
fbem-14093	72	1	in	in	ADP
fbem-14093	72	2	view	view	NOUN
fbem-14093	72	3	of	of	ADP
fbem-14093	72	4	this	this	PRON
fbem-14093	72	5	,	,	PUNCT
fbem-14093	72	6	this	this	DET
fbem-14093	72	7	paper	paper	NOUN
fbem-14093	72	8	makes	make	VERB
fbem-14093	72	9	the	the	DET
fbem-14093	72	10	following	follow	VERB
fbem-14093	72	11	recommendations	recommendation	NOUN
fbem-14093	72	12	from	from	ADP
fbem-14093	72	13	the	the	DET
fbem-14093	72	14	perspective	perspective	NOUN
fbem-14093	72	15	of	of	ADP
fbem-14093	72	16	enterprises	enterprise	NOUN
fbem-14093	72	17	and	and	CCONJ
fbem-14093	72	18	regulators	regulator	NOUN
fbem-14093	72	19	:	:	PUNCT
fbem-14093	72	20	(	(	PUNCT
fbem-14093	72	21	1	1	X
fbem-14093	72	22	)	)	PUNCT
fbem-14093	72	23	improve	improve	VERB
fbem-14093	72	24	the	the	DET
fbem-14093	72	25	ethical	ethical	ADJ
fbem-14093	72	26	level	level	NOUN
fbem-14093	72	27	of	of	ADP
fbem-14093	72	28	managers	manager	NOUN
fbem-14093	72	29	.	.	PUNCT
fbem-14093	73	1	(	(	PUNCT
fbem-14093	73	2	2	2	X
fbem-14093	73	3	)	)	PUNCT
fbem-14093	73	4	strengthen	strengthen	VERB
fbem-14093	73	5	internal	internal	ADJ
fbem-14093	73	6	control	control	NOUN
fbem-14093	73	7	and	and	CCONJ
fbem-14093	73	8	improve	improve	VERB
fbem-14093	73	9	operational	operational	ADJ
fbem-14093	73	10	capability	capability	NOUN
fbem-14093	73	11	.	.	PUNCT
fbem-14093	74	1	(	(	PUNCT
fbem-14093	74	2	3	3	X
fbem-14093	74	3	)	)	PUNCT
fbem-14093	74	4	improve	improve	VERB
fbem-14093	74	5	supervision	supervision	NOUN
fbem-14093	74	6	by	by	ADP
fbem-14093	74	7	regulators	regulator	NOUN
fbem-14093	74	8	.	.	PUNCT
fbem-14093	75	1	198	198	NUM
fbem-14093	75	2	references	reference	NOUN
fbem-14093	75	3	[	[	X
fbem-14093	75	4	1	1	NUM
fbem-14093	75	5	]	]	PUNCT
fbem-14093	75	6	miao	miao	NOUN
fbem-14093	75	7	,	,	PUNCT
fbem-14093	75	8	a.	a.	NOUN
fbem-14093	75	9	(	(	PUNCT
fbem-14093	75	10	2020	2020	NUM
fbem-14093	75	11	)	)	PUNCT
fbem-14093	75	12	research	research	NOUN
fbem-14093	75	13	on	on	ADP
fbem-14093	75	14	financial	financial	ADJ
fbem-14093	75	15	fraud	fraud	NOUN
fbem-14093	75	16	governance	governance	NOUN
fbem-14093	75	17	of	of	ADP
fbem-14093	75	18	listed	list	VERB
fbem-14093	75	19	companies	company	NOUN
fbem-14093	75	20	based	base	VERB
fbem-14093	75	21	on	on	ADP
fbem-14093	75	22	fraud	fraud	NOUN
fbem-14093	75	23	risk	risk	NOUN
fbem-14093	75	24	factor	factor	NOUN
fbem-14093	75	25	theory	theory	NOUN
fbem-14093	75	26	--	--	PUNCT
fbem-14093	75	27	elkang	elkang	PROPN
fbem-14093	75	28	pharmaceutical	pharmaceutical	NOUN
fbem-14093	75	29	as	as	ADP
fbem-14093	75	30	an	an	DET
fbem-14093	75	31	example	example	NOUN
fbem-14093	75	32	.	.	PUNCT
fbem-14093	76	1	finance	finance	NOUN
fbem-14093	76	2	and	and	CCONJ
fbem-14093	76	3	accounting	accounting	NOUN
fbem-14093	76	4	communication	communication	NOUN
fbem-14093	76	5	,	,	PUNCT
fbem-14093	76	6	20	20	NUM
fbem-14093	76	7	:	:	SYM
fbem-14093	76	8	98	98	NUM
fbem-14093	76	9	-	-	SYM
fbem-14093	76	10	100	100	NUM
fbem-14093	76	11	[	[	X
fbem-14093	76	12	2	2	NUM
fbem-14093	76	13	]	]	X
fbem-14093	76	14	wang	wang	PROPN
fbem-14093	76	15	,	,	PUNCT
fbem-14093	76	16	z.	z.	PROPN
fbem-14093	76	17	(	(	PUNCT
fbem-14093	76	18	2007	2007	NUM
fbem-14093	76	19	)	)	PUNCT
fbem-14093	76	20	analysis	analysis	NOUN
fbem-14093	76	21	of	of	ADP
fbem-14093	76	22	fraudulent	fraudulent	ADJ
fbem-14093	76	23	management	management	NOUN
fbem-14093	76	24	behavior	behavior	NOUN
fbem-14093	76	25	of	of	ADP
fbem-14093	76	26	listed	list	VERB
fbem-14093	76	27	companies	company	NOUN
fbem-14093	76	28	in	in	ADP
fbem-14093	76	29	china	china	PROPN
fbem-14093	76	30	:	:	PUNCT
fbem-14093	76	31	based	base	VERB
fbem-14093	76	32	on	on	ADP
fbem-14093	76	33	fraud	fraud	NOUN
fbem-14093	76	34	triangle	triangle	NOUN
fbem-14093	76	35	theory	theory	NOUN
fbem-14093	76	36	.	.	PUNCT
fbem-14093	77	1	friends	friend	NOUN
fbem-14093	77	2	of	of	ADP
fbem-14093	77	3	accounting	accounting	NOUN
fbem-14093	77	4	,	,	PUNCT
fbem-14093	77	5	9	9	NUM
fbem-14093	77	6	:	:	SYM
fbem-14093	77	7	4	4	NUM
fbem-14093	77	8	-	-	SYM
fbem-14093	77	9	8	8	NUM
fbem-14093	77	10	.	.	PUNCT
fbem-14093	78	1	[	[	X
fbem-14093	78	2	3	3	NUM
fbem-14093	78	3	]	]	X
fbem-14093	78	4	chen	chen	PROPN
fbem-14093	78	5	,	,	PUNCT
fbem-14093	78	6	z.	z.	PROPN
fbem-14093	78	7	(	(	PUNCT
fbem-14093	78	8	2022	2022	NUM
fbem-14093	78	9	)	)	PUNCT
fbem-14093	78	10	analysis	analysis	NOUN
fbem-14093	78	11	of	of	ADP
fbem-14093	78	12	financial	financial	ADJ
fbem-14093	78	13	fraud	fraud	NOUN
fbem-14093	78	14	in	in	ADP
fbem-14093	78	15	listed	list	VERB
fbem-14093	78	16	companies	company	NOUN
fbem-14093	78	17	taking	take	VERB
fbem-14093	78	18	longqi	longqi	NOUN
fbem-14093	78	19	as	as	ADP
fbem-14093	78	20	an	an	DET
fbem-14093	78	21	example	example	NOUN
fbem-14093	78	22	.	.	PUNCT
fbem-14093	79	1	old	old	ADJ
fbem-14093	79	2	brand	brand	NOUN
fbem-14093	79	3	marketing	marketing	NOUN
fbem-14093	79	4	,	,	PUNCT
fbem-14093	79	5	17:114116	17:114116	NUM
fbem-14093	79	6	.	.	PUNCT