id	sid	tid	token	lemma	pos
fbem-2001	1	1	frontiers	frontier	NOUN
fbem-2001	1	2	in	in	ADP
fbem-2001	1	3	business	business	NOUN
fbem-2001	1	4	,	,	PUNCT
fbem-2001	1	5	economics	economic	NOUN
fbem-2001	1	6	and	and	CCONJ
fbem-2001	1	7	management	management	NOUN
fbem-2001	1	8	issn	issn	PROPN
fbem-2001	1	9	:	:	PUNCT
fbem-2001	1	10	2766	2766	NUM
fbem-2001	1	11	-	-	PUNCT
fbem-2001	1	12	824x	824x	NUM
fbem-2001	1	13	|	|	ADJ
fbem-2001	1	14	vol	vol	NOUN
fbem-2001	1	15	.	.	PROPN
fbem-2001	2	1	5	5	NUM
fbem-2001	2	2	,	,	PUNCT
fbem-2001	2	3	no	no	INTJ
fbem-2001	2	4	.	.	NOUN
fbem-2001	2	5	3	3	NUM
fbem-2001	2	6	,	,	PUNCT
fbem-2001	2	7	2022	2022	NUM
fbem-2001	2	8	167	167	NUM
fbem-2001	2	9	study	study	NOUN
fbem-2001	2	10	on	on	ADP
fbem-2001	2	11	the	the	DET
fbem-2001	2	12	governance	governance	NOUN
fbem-2001	2	13	effect	effect	NOUN
fbem-2001	2	14	of	of	ADP
fbem-2001	2	15	key	key	ADJ
fbem-2001	2	16	audit	audit	NOUN
fbem-2001	2	17	matters	matter	VERB
fbem-2001	2	18	disclosure	disclosure	NOUN
fbem-2001	2	19	on	on	ADP
fbem-2001	2	20	surplus	surplus	ADJ
fbem-2001	2	21	management	management	NOUN
fbem-2001	2	22	ziang	ziang	PROPN
fbem-2001	2	23	zhao1	zhao1	PROPN
fbem-2001	2	24	,	,	PUNCT
fbem-2001	2	25	*	*	PUNCT
fbem-2001	3	1	1school	1school	NUM
fbem-2001	3	2	of	of	ADP
fbem-2001	3	3	accounting	accounting	NOUN
fbem-2001	3	4	,	,	PUNCT
fbem-2001	3	5	anhui	anhui	PROPN
fbem-2001	3	6	university	university	PROPN
fbem-2001	3	7	of	of	ADP
fbem-2001	3	8	finance	finance	NOUN
fbem-2001	3	9	and	and	CCONJ
fbem-2001	3	10	economics	economic	NOUN
fbem-2001	3	11	,	,	PUNCT
fbem-2001	3	12	bengbu	bengbu	NOUN
fbem-2001	3	13	,	,	PUNCT
fbem-2001	3	14	anhui	anhui	PROPN
fbem-2001	3	15	233030	233030	NUM
fbem-2001	3	16	,	,	PUNCT
fbem-2001	3	17	china	china	PROPN
fbem-2001	3	18	*	*	PUNCT
fbem-2001	3	19	corresponding	correspond	VERB
fbem-2001	3	20	author	author	NOUN
fbem-2001	3	21	:	:	PUNCT
fbem-2001	3	22	ziang	ziang	PROPN
fbem-2001	3	23	zhao	zhao	PROPN
fbem-2001	3	24	(	(	PUNCT
fbem-2001	3	25	email	email	NOUN
fbem-2001	3	26	:	:	PUNCT
fbem-2001	3	27	1617817051@qq.com	1617817051@qq.com	NUM
fbem-2001	3	28	)	)	PUNCT
fbem-2001	3	29	abstract	abstract	NOUN
fbem-2001	3	30	:	:	PUNCT
fbem-2001	3	31	with	with	ADP
fbem-2001	3	32	the	the	DET
fbem-2001	3	33	help	help	NOUN
fbem-2001	3	34	of	of	ADP
fbem-2001	3	35	audit	audit	NOUN
fbem-2001	3	36	standard	standard	ADJ
fbem-2001	3	37	no.1504	no.1504	PROPN
fbem-2001	3	38	,	,	PUNCT
fbem-2001	3	39	the	the	DET
fbem-2001	3	40	impact	impact	NOUN
fbem-2001	3	41	of	of	ADP
fbem-2001	3	42	key	key	ADJ
fbem-2001	3	43	audit	audit	NOUN
fbem-2001	3	44	matters	matter	NOUN
fbem-2001	3	45	on	on	ADP
fbem-2001	3	46	earnings	earning	NOUN
fbem-2001	3	47	management	management	NOUN
fbem-2001	3	48	is	be	AUX
fbem-2001	3	49	analyzed	analyze	VERB
fbem-2001	3	50	from	from	ADP
fbem-2001	3	51	the	the	DET
fbem-2001	3	52	theory	theory	NOUN
fbem-2001	3	53	of	of	ADP
fbem-2001	3	54	corresponding	correspond	VERB
fbem-2001	3	55	inferences	inference	NOUN
fbem-2001	3	56	and	and	CCONJ
fbem-2001	3	57	from	from	ADP
fbem-2001	3	58	the	the	DET
fbem-2001	3	59	perspective	perspective	NOUN
fbem-2001	3	60	of	of	ADP
fbem-2001	3	61	auditors	auditor	NOUN
fbem-2001	3	62	and	and	CCONJ
fbem-2001	3	63	management	management	NOUN
fbem-2001	3	64	.	.	PUNCT
fbem-2001	4	1	select	select	VERB
fbem-2001	4	2	the	the	DET
fbem-2001	4	3	data	datum	NOUN
fbem-2001	4	4	of	of	ADP
fbem-2001	4	5	mainland	mainland	NOUN
fbem-2001	4	6	and	and	CCONJ
fbem-2001	4	7	hong	hong	PROPN
fbem-2001	4	8	kong	kong	PROPN
fbem-2001	4	9	listed	list	VERB
fbem-2001	4	10	companies	company	NOUN
fbem-2001	4	11	before	before	ADP
fbem-2001	4	12	and	and	CCONJ
fbem-2001	4	13	after	after	ADP
fbem-2001	4	14	the	the	DET
fbem-2001	4	15	criteria	criterion	NOUN
fbem-2001	4	16	,	,	PUNCT
fbem-2001	4	17	and	and	CCONJ
fbem-2001	4	18	design	design	VERB
fbem-2001	4	19	the	the	DET
fbem-2001	4	20	psm	psm	NOUN
fbem-2001	4	21	-	-	PUNCT
fbem-2001	4	22	did	do	AUX
fbem-2001	4	23	model	model	NOUN
fbem-2001	4	24	to	to	PART
fbem-2001	4	25	test	test	VERB
fbem-2001	4	26	the	the	DET
fbem-2001	4	27	policy	policy	NOUN
fbem-2001	4	28	effect	effect	NOUN
fbem-2001	4	29	.	.	PUNCT
fbem-2001	5	1	empirically	empirically	ADV
fbem-2001	5	2	test	test	VERB
fbem-2001	5	3	the	the	DET
fbem-2001	5	4	governance	governance	NOUN
fbem-2001	5	5	effect	effect	NOUN
fbem-2001	5	6	of	of	ADP
fbem-2001	5	7	key	key	ADJ
fbem-2001	5	8	audit	audit	NOUN
fbem-2001	5	9	matters	matter	VERB
fbem-2001	5	10	disclosure	disclosure	NOUN
fbem-2001	5	11	on	on	ADP
fbem-2001	5	12	earnings	earning	NOUN
fbem-2001	5	13	management	management	NOUN
fbem-2001	5	14	.	.	PUNCT
fbem-2001	6	1	it	it	PRON
fbem-2001	6	2	is	be	AUX
fbem-2001	6	3	further	far	ADV
fbem-2001	6	4	found	find	VERB
fbem-2001	6	5	that	that	SCONJ
fbem-2001	6	6	the	the	DET
fbem-2001	6	7	more	more	ADV
fbem-2001	6	8	key	key	ADJ
fbem-2001	6	9	audit	audit	NOUN
fbem-2001	6	10	matters	matter	NOUN
fbem-2001	6	11	are	be	AUX
fbem-2001	6	12	disclosed	disclose	VERB
fbem-2001	6	13	,	,	PUNCT
fbem-2001	6	14	the	the	DET
fbem-2001	6	15	more	more	ADV
fbem-2001	6	16	obvious	obvious	ADJ
fbem-2001	6	17	the	the	DET
fbem-2001	6	18	governance	governance	NOUN
fbem-2001	6	19	effect	effect	NOUN
fbem-2001	6	20	of	of	ADP
fbem-2001	6	21	the	the	DET
fbem-2001	6	22	accrued	accrue	VERB
fbem-2001	6	23	surplus	surplus	NOUN
fbem-2001	6	24	management	management	NOUN
fbem-2001	6	25	and	and	CCONJ
fbem-2001	6	26	real	real	ADJ
fbem-2001	6	27	surplus	surplus	ADJ
fbem-2001	6	28	management	management	NOUN
fbem-2001	6	29	of	of	ADP
fbem-2001	6	30	listed	list	VERB
fbem-2001	6	31	companies	company	NOUN
fbem-2001	6	32	;	;	PUNCT
fbem-2001	6	33	among	among	ADP
fbem-2001	6	34	them	they	PRON
fbem-2001	6	35	,	,	PUNCT
fbem-2001	6	36	the	the	DET
fbem-2001	6	37	governance	governance	NOUN
fbem-2001	6	38	effect	effect	NOUN
fbem-2001	6	39	of	of	ADP
fbem-2001	6	40	sample	sample	NOUN
fbem-2001	6	41	companies	company	NOUN
fbem-2001	6	42	is	be	AUX
fbem-2001	6	43	the	the	DET
fbem-2001	6	44	most	most	ADV
fbem-2001	6	45	obvious	obvious	ADJ
fbem-2001	6	46	through	through	ADP
fbem-2001	6	47	the	the	DET
fbem-2001	6	48	key	key	ADJ
fbem-2001	6	49	audit	audit	NOUN
fbem-2001	6	50	matters	matter	NOUN
fbem-2001	6	51	at	at	ADP
fbem-2001	6	52	the	the	DET
fbem-2001	6	53	account	account	NOUN
fbem-2001	6	54	level	level	NOUN
fbem-2001	6	55	.	.	PUNCT
fbem-2001	7	1	in	in	ADP
fbem-2001	7	2	addition	addition	NOUN
fbem-2001	7	3	,	,	PUNCT
fbem-2001	7	4	from	from	ADP
fbem-2001	7	5	the	the	DET
fbem-2001	7	6	perspective	perspective	NOUN
fbem-2001	7	7	of	of	ADP
fbem-2001	7	8	the	the	DET
fbem-2001	7	9	specific	specific	ADJ
fbem-2001	7	10	types	type	NOUN
fbem-2001	7	11	of	of	ADP
fbem-2001	7	12	asset	asset	NOUN
fbem-2001	7	13	impairment	impairment	NOUN
fbem-2001	7	14	,	,	PUNCT
fbem-2001	7	15	the	the	DET
fbem-2001	7	16	key	key	ADJ
fbem-2001	7	17	audit	audit	NOUN
fbem-2001	7	18	matters	matter	NOUN
fbem-2001	7	19	related	relate	VERB
fbem-2001	7	20	to	to	ADP
fbem-2001	7	21	inventory	inventory	NOUN
fbem-2001	7	22	impairment	impairment	NOUN
fbem-2001	7	23	,	,	PUNCT
fbem-2001	7	24	goodwill	goodwill	NOUN
fbem-2001	7	25	impairment	impairment	NOUN
fbem-2001	7	26	and	and	CCONJ
fbem-2001	7	27	receivables	receivables	NOUN
fbem-2001	7	28	impairment	impairment	NOUN
fbem-2001	7	29	all	all	PRON
fbem-2001	7	30	reduce	reduce	VERB
fbem-2001	7	31	the	the	DET
fbem-2001	7	32	surplus	surplus	ADJ
fbem-2001	7	33	management	management	NOUN
fbem-2001	7	34	of	of	ADP
fbem-2001	7	35	listed	list	VERB
fbem-2001	7	36	companies	company	NOUN
fbem-2001	7	37	to	to	ADP
fbem-2001	7	38	a	a	DET
fbem-2001	7	39	certain	certain	ADJ
fbem-2001	7	40	extent	extent	NOUN
fbem-2001	7	41	.	.	PUNCT
fbem-2001	8	1	the	the	DET
fbem-2001	8	2	study	study	NOUN
fbem-2001	8	3	shows	show	VERB
fbem-2001	8	4	that	that	SCONJ
fbem-2001	8	5	audit	audit	NOUN
fbem-2001	8	6	standard	standard	NOUN
fbem-2001	8	7	no.1504	no.1504	PROPN
fbem-2001	8	8	has	have	AUX
fbem-2001	8	9	improved	improve	VERB
fbem-2001	8	10	the	the	DET
fbem-2001	8	11	information	information	NOUN
fbem-2001	8	12	quality	quality	NOUN
fbem-2001	8	13	of	of	ADP
fbem-2001	8	14	listed	list	VERB
fbem-2001	8	15	companies	company	NOUN
fbem-2001	8	16	and	and	CCONJ
fbem-2001	8	17	promoted	promote	VERB
fbem-2001	8	18	the	the	DET
fbem-2001	8	19	development	development	NOUN
fbem-2001	8	20	of	of	ADP
fbem-2001	8	21	high	high	ADJ
fbem-2001	8	22	-	-	PUNCT
fbem-2001	8	23	quality	quality	NOUN
fbem-2001	8	24	capital	capital	NOUN
fbem-2001	8	25	market	market	NOUN
fbem-2001	8	26	by	by	ADP
fbem-2001	8	27	suppressing	suppress	VERB
fbem-2001	8	28	surplus	surplus	ADJ
fbem-2001	8	29	management	management	NOUN
fbem-2001	8	30	behavior	behavior	NOUN
fbem-2001	8	31	.	.	PUNCT
fbem-2001	9	1	keywords	keyword	NOUN
fbem-2001	9	2	:	:	PUNCT
fbem-2001	9	3	key	key	ADJ
fbem-2001	9	4	audit	audit	NOUN
fbem-2001	9	5	matters	matter	NOUN
fbem-2001	9	6	,	,	PUNCT
fbem-2001	9	7	surplus	surplus	ADJ
fbem-2001	9	8	management	management	NOUN
fbem-2001	9	9	,	,	PUNCT
fbem-2001	9	10	corresponding	correspond	VERB
fbem-2001	9	11	inferential	inferential	ADJ
fbem-2001	9	12	theory	theory	NOUN
fbem-2001	9	13	,	,	PUNCT
fbem-2001	9	14	text	text	NOUN
fbem-2001	9	15	analysis	analysis	NOUN
fbem-2001	9	16	.	.	PUNCT
fbem-2001	10	1	1	1	X
fbem-2001	10	2	.	.	X
fbem-2001	10	3	introduction	introduction	NOUN
fbem-2001	10	4	the	the	DET
fbem-2001	10	5	disclosure	disclosure	NOUN
fbem-2001	10	6	of	of	ADP
fbem-2001	10	7	key	key	ADJ
fbem-2001	10	8	audit	audit	NOUN
fbem-2001	10	9	matters	matter	NOUN
fbem-2001	10	10	in	in	ADP
fbem-2001	10	11	the	the	DET
fbem-2001	10	12	audit	audit	NOUN
fbem-2001	10	13	report	report	NOUN
fbem-2001	10	14	is	be	AUX
fbem-2001	10	15	a	a	DET
fbem-2001	10	16	prominent	prominent	ADJ
fbem-2001	10	17	change	change	NOUN
fbem-2001	10	18	in	in	ADP
fbem-2001	10	19	the	the	DET
fbem-2001	10	20	reform	reform	NOUN
fbem-2001	10	21	of	of	ADP
fbem-2001	10	22	the	the	DET
fbem-2001	10	23	audit	audit	NOUN
fbem-2001	10	24	report	report	NOUN
fbem-2001	10	25	in	in	ADP
fbem-2001	10	26	recent	recent	ADJ
fbem-2001	10	27	years	year	NOUN
fbem-2001	10	28	.	.	PUNCT
fbem-2001	11	1	in	in	ADP
fbem-2001	11	2	order	order	NOUN
fbem-2001	11	3	to	to	PART
fbem-2001	11	4	increase	increase	VERB
fbem-2001	11	5	audit	audit	NOUN
fbem-2001	11	6	transparency	transparency	NOUN
fbem-2001	11	7	,	,	PUNCT
fbem-2001	11	8	improve	improve	VERB
fbem-2001	11	9	the	the	DET
fbem-2001	11	10	value	value	NOUN
fbem-2001	11	11	of	of	ADP
fbem-2001	11	12	financial	financial	ADJ
fbem-2001	11	13	report	report	NOUN
fbem-2001	11	14	communication	communication	NOUN
fbem-2001	11	15	and	and	CCONJ
fbem-2001	11	16	close	close	VERB
fbem-2001	11	17	the	the	DET
fbem-2001	11	18	information	information	NOUN
fbem-2001	11	19	gap	gap	NOUN
fbem-2001	11	20	.	.	PUNCT
fbem-2001	12	1	in	in	ADP
fbem-2001	12	2	december	december	PROPN
fbem-2001	12	3	2016	2016	NUM
fbem-2001	12	4	,	,	PUNCT
fbem-2001	12	5	the	the	DET
fbem-2001	12	6	ministry	ministry	PROPN
fbem-2001	12	7	of	of	ADP
fbem-2001	12	8	finance	finance	PROPN
fbem-2001	12	9	of	of	ADP
fbem-2001	12	10	china	china	PROPN
fbem-2001	12	11	issued	issue	VERB
fbem-2001	12	12	the	the	DET
fbem-2001	12	13	audit	audit	NOUN
fbem-2001	12	14	standards	standard	NOUN
fbem-2001	12	15	no.1504	no.1504	PROPN
fbem-2001	12	16	,	,	PUNCT
fbem-2001	12	17	and	and	CCONJ
fbem-2001	12	18	then	then	ADV
fbem-2001	12	19	continuously	continuously	ADV
fbem-2001	12	20	issued	issue	VERB
fbem-2001	12	21	the	the	DET
fbem-2001	12	22	guidelines	guideline	NOUN
fbem-2001	12	23	to	to	PART
fbem-2001	12	24	supplement	supplement	VERB
fbem-2001	12	25	the	the	DET
fbem-2001	12	26	guidelines	guideline	NOUN
fbem-2001	12	27	.	.	PUNCT
fbem-2001	13	1	the	the	DET
fbem-2001	13	2	core	core	NOUN
fbem-2001	13	3	of	of	ADP
fbem-2001	13	4	the	the	DET
fbem-2001	13	5	guidelines	guideline	NOUN
fbem-2001	13	6	is	be	AUX
fbem-2001	13	7	that	that	SCONJ
fbem-2001	13	8	certified	certify	VERB
fbem-2001	13	9	public	public	ADJ
fbem-2001	13	10	accountants	accountant	NOUN
fbem-2001	13	11	need	need	VERB
fbem-2001	13	12	to	to	PART
fbem-2001	13	13	disclose	disclose	VERB
fbem-2001	13	14	the	the	DET
fbem-2001	13	15	most	most	ADV
fbem-2001	13	16	important	important	ADJ
fbem-2001	13	17	matters	matter	NOUN
fbem-2001	13	18	in	in	ADP
fbem-2001	13	19	their	their	PRON
fbem-2001	13	20	manuscripts	manuscript	NOUN
fbem-2001	13	21	about	about	ADP
fbem-2001	13	22	the	the	DET
fbem-2001	13	23	matters	matter	NOUN
fbem-2001	13	24	that	that	PRON
fbem-2001	13	25	they	they	PRON
fbem-2001	13	26	have	have	AUX
fbem-2001	13	27	communicated	communicate	VERB
fbem-2001	13	28	with	with	ADP
fbem-2001	13	29	the	the	DET
fbem-2001	13	30	management	management	NOUN
fbem-2001	13	31	according	accord	VERB
fbem-2001	13	32	to	to	ADP
fbem-2001	13	33	their	their	PRON
fbem-2001	13	34	own	own	ADJ
fbem-2001	13	35	professional	professional	ADJ
fbem-2001	13	36	judgment	judgment	NOUN
fbem-2001	13	37	in	in	ADP
fbem-2001	13	38	the	the	DET
fbem-2001	13	39	audit	audit	NOUN
fbem-2001	13	40	report	report	NOUN
fbem-2001	13	41	.	.	PUNCT
fbem-2001	14	1	with	with	ADP
fbem-2001	14	2	different	different	ADJ
fbem-2001	14	3	audit	audit	NOUN
fbem-2001	14	4	reforms	reform	NOUN
fbem-2001	14	5	in	in	ADP
fbem-2001	14	6	other	other	ADJ
fbem-2001	14	7	countries	country	NOUN
fbem-2001	14	8	and	and	CCONJ
fbem-2001	14	9	organizations	organization	NOUN
fbem-2001	14	10	,	,	PUNCT
fbem-2001	14	11	the	the	DET
fbem-2001	14	12	guidelines	guideline	NOUN
fbem-2001	14	13	are	be	AUX
fbem-2001	14	14	implemented	implement	VERB
fbem-2001	14	15	in	in	ADP
fbem-2001	14	16	batches	batch	NOUN
fbem-2001	14	17	in	in	ADP
fbem-2001	14	18	the	the	DET
fbem-2001	14	19	a	a	DET
fbem-2001	14	20	-	-	PUNCT
fbem-2001	14	21	share	share	NOUN
fbem-2001	14	22	market	market	NOUN
fbem-2001	14	23	,	,	PUNCT
fbem-2001	14	24	that	that	ADV
fbem-2001	14	25	is	is	ADV
fbem-2001	14	26	,	,	PUNCT
fbem-2001	14	27	after	after	ADP
fbem-2001	14	28	being	be	AUX
fbem-2001	14	29	implemented	implement	VERB
fbem-2001	14	30	in	in	ADP
fbem-2001	14	31	a+h	a+h	PROPN
fbem-2001	14	32	companies	company	NOUN
fbem-2001	14	33	from	from	ADP
fbem-2001	14	34	january	january	PROPN
fbem-2001	14	35	1,2017	1,2017	NUM
fbem-2001	14	36	,	,	PUNCT
fbem-2001	14	37	while	while	SCONJ
fbem-2001	14	38	other	other	ADJ
fbem-2001	14	39	listed	list	VERB
fbem-2001	14	40	companies	company	NOUN
fbem-2001	14	41	were	be	AUX
fbem-2001	14	42	implemented	implement	VERB
fbem-2001	14	43	in	in	ADP
fbem-2001	14	44	2018	2018	NUM
fbem-2001	14	45	.	.	PUNCT
fbem-2001	15	1	the	the	DET
fbem-2001	15	2	purpose	purpose	NOUN
fbem-2001	15	3	of	of	ADP
fbem-2001	15	4	adding	add	VERB
fbem-2001	15	5	key	key	ADJ
fbem-2001	15	6	audit	audit	NOUN
fbem-2001	15	7	matters	matter	NOUN
fbem-2001	15	8	is	be	AUX
fbem-2001	15	9	to	to	PART
fbem-2001	15	10	provide	provide	VERB
fbem-2001	15	11	additional	additional	ADJ
fbem-2001	15	12	information	information	NOUN
fbem-2001	15	13	to	to	ADP
fbem-2001	15	14	information	information	NOUN
fbem-2001	15	15	users	user	NOUN
fbem-2001	15	16	through	through	ADP
fbem-2001	15	17	increasing	increase	VERB
fbem-2001	15	18	the	the	DET
fbem-2001	15	19	transparency	transparency	NOUN
fbem-2001	15	20	of	of	ADP
fbem-2001	15	21	their	their	PRON
fbem-2001	15	22	work	work	NOUN
fbem-2001	15	23	.	.	PUNCT
fbem-2001	16	1	at	at	ADP
fbem-2001	16	2	the	the	DET
fbem-2001	16	3	same	same	ADJ
fbem-2001	16	4	time	time	NOUN
fbem-2001	16	5	,	,	PUNCT
fbem-2001	16	6	promote	promote	VERB
fbem-2001	16	7	the	the	DET
fbem-2001	16	8	communication	communication	NOUN
fbem-2001	16	9	of	of	ADP
fbem-2001	16	10	auditors	auditor	NOUN
fbem-2001	16	11	with	with	ADP
fbem-2001	16	12	management	management	NOUN
fbem-2001	16	13	and	and	CCONJ
fbem-2001	16	14	governance	governance	NOUN
fbem-2001	16	15	layer	layer	NOUN
fbem-2001	16	16	to	to	PART
fbem-2001	16	17	improve	improve	VERB
fbem-2001	16	18	the	the	DET
fbem-2001	16	19	quality	quality	NOUN
fbem-2001	16	20	of	of	ADP
fbem-2001	16	21	financial	financial	ADJ
fbem-2001	16	22	statement	statement	NOUN
fbem-2001	16	23	information	information	NOUN
fbem-2001	17	1	[	[	X
fbem-2001	17	2	1	1	NUM
fbem-2001	17	3	]	]	PUNCT
fbem-2001	17	4	.	.	PUNCT
fbem-2001	18	1	surplus	surplus	NOUN
fbem-2001	18	2	management	management	NOUN
fbem-2001	18	3	is	be	AUX
fbem-2001	18	4	an	an	DET
fbem-2001	18	5	opportunistic	opportunistic	ADJ
fbem-2001	18	6	behavior	behavior	NOUN
fbem-2001	18	7	of	of	ADP
fbem-2001	18	8	for	for	ADP
fbem-2001	18	9	the	the	DET
fbem-2001	18	10	management	management	NOUN
fbem-2001	18	11	to	to	PART
fbem-2001	18	12	control	control	VERB
fbem-2001	18	13	the	the	DET
fbem-2001	18	14	company	company	NOUN
fbem-2001	18	15	's	's	PART
fbem-2001	18	16	surplus	surplus	NOUN
fbem-2001	18	17	in	in	ADP
fbem-2001	18	18	order	order	NOUN
fbem-2001	18	19	to	to	PART
fbem-2001	18	20	seek	seek	VERB
fbem-2001	18	21	personal	personal	ADJ
fbem-2001	18	22	interests[2	interests[2	NOUN
fbem-2001	18	23	]	]	PUNCT
fbem-2001	18	24	.	.	PUNCT
fbem-2001	19	1	therefore	therefore	ADV
fbem-2001	19	2	,	,	PUNCT
fbem-2001	19	3	the	the	DET
fbem-2001	19	4	disclosure	disclosure	NOUN
fbem-2001	19	5	of	of	ADP
fbem-2001	19	6	key	key	ADJ
fbem-2001	19	7	audit	audit	NOUN
fbem-2001	19	8	matters	matter	NOUN
fbem-2001	19	9	should	should	AUX
fbem-2001	19	10	have	have	VERB
fbem-2001	19	11	a	a	DET
fbem-2001	19	12	governance	governance	NOUN
fbem-2001	19	13	effect	effect	NOUN
fbem-2001	19	14	on	on	ADP
fbem-2001	19	15	the	the	DET
fbem-2001	19	16	surplus	surplus	ADJ
fbem-2001	19	17	management	management	NOUN
fbem-2001	19	18	behavior	behavior	NOUN
fbem-2001	19	19	of	of	ADP
fbem-2001	19	20	listed	list	VERB
fbem-2001	19	21	companies	company	NOUN
fbem-2001	19	22	.	.	PUNCT
fbem-2001	20	1	with	with	ADP
fbem-2001	20	2	the	the	DET
fbem-2001	20	3	full	full	ADJ
fbem-2001	20	4	implementation	implementation	NOUN
fbem-2001	20	5	of	of	ADP
fbem-2001	20	6	the	the	DET
fbem-2001	20	7	guidelines	guideline	NOUN
fbem-2001	20	8	,	,	PUNCT
fbem-2001	20	9	can	can	AUX
fbem-2001	20	10	the	the	DET
fbem-2001	20	11	auditors	auditor	NOUN
fbem-2001	20	12	accurately	accurately	ADV
fbem-2001	20	13	capture	capture	VERB
fbem-2001	20	14	the	the	DET
fbem-2001	20	15	most	most	ADV
fbem-2001	20	16	important	important	ADJ
fbem-2001	20	17	matters	matter	NOUN
fbem-2001	20	18	in	in	ADP
fbem-2001	20	19	the	the	DET
fbem-2001	20	20	current	current	ADJ
fbem-2001	20	21	audit	audit	NOUN
fbem-2001	20	22	process	process	NOUN
fbem-2001	20	23	and	and	CCONJ
fbem-2001	20	24	disclose	disclose	VERB
fbem-2001	20	25	them	they	PRON
fbem-2001	20	26	independently	independently	ADV
fbem-2001	20	27	and	and	CCONJ
fbem-2001	20	28	objectively	objectively	ADV
fbem-2001	20	29	in	in	ADP
fbem-2001	20	30	the	the	DET
fbem-2001	20	31	audit	audit	NOUN
fbem-2001	20	32	report	report	NOUN
fbem-2001	20	33	,	,	PUNCT
fbem-2001	20	34	and	and	CCONJ
fbem-2001	20	35	can	can	AUX
fbem-2001	20	36	the	the	DET
fbem-2001	20	37	management	management	NOUN
fbem-2001	20	38	be	be	AUX
fbem-2001	20	39	more	more	ADV
fbem-2001	20	40	cautious	cautious	ADJ
fbem-2001	20	41	and	and	CCONJ
fbem-2001	20	42	fair	fair	ADJ
fbem-2001	20	43	in	in	ADP
fbem-2001	20	44	preparing	prepare	VERB
fbem-2001	20	45	more	more	ADV
fbem-2001	20	46	readable	readable	ADJ
fbem-2001	20	47	financial	financial	ADJ
fbem-2001	20	48	reports	report	NOUN
fbem-2001	20	49	.	.	PUNCT
fbem-2001	21	1	in	in	ADP
fbem-2001	21	2	other	other	ADJ
fbem-2001	21	3	words	word	NOUN
fbem-2001	21	4	,	,	PUNCT
fbem-2001	21	5	has	have	VERB
fbem-2001	21	6	the	the	DET
fbem-2001	21	7	original	original	ADJ
fbem-2001	21	8	intention	intention	NOUN
fbem-2001	21	9	of	of	ADP
fbem-2001	21	10	the	the	DET
fbem-2001	21	11	audit	audit	NOUN
fbem-2001	21	12	report	report	NOUN
fbem-2001	21	13	reform	reform	NOUN
fbem-2001	21	14	been	be	AUX
fbem-2001	21	15	realized	realize	VERB
fbem-2001	21	16	?	?	PUNCT
fbem-2001	22	1	this	this	DET
fbem-2001	22	2	paper	paper	NOUN
fbem-2001	22	3	uses	use	VERB
fbem-2001	22	4	the	the	DET
fbem-2001	22	5	data	datum	NOUN
fbem-2001	22	6	of	of	ADP
fbem-2001	22	7	a	a	DET
fbem-2001	22	8	shares	share	NOUN
fbem-2001	22	9	and	and	CCONJ
fbem-2001	22	10	hong	hong	PROPN
fbem-2001	22	11	kong	kong	PROPN
fbem-2001	22	12	shares	share	NOUN
fbem-2001	22	13	before	before	ADP
fbem-2001	22	14	and	and	CCONJ
fbem-2001	22	15	after	after	ADP
fbem-2001	22	16	the	the	DET
fbem-2001	22	17	criteria	criterion	NOUN
fbem-2001	22	18	,	,	PUNCT
fbem-2001	22	19	and	and	CCONJ
fbem-2001	22	20	uses	use	VERB
fbem-2001	22	21	the	the	DET
fbem-2001	22	22	method	method	NOUN
fbem-2001	22	23	of	of	ADP
fbem-2001	22	24	psm	psm	NOUN
fbem-2001	22	25	-	-	PUNCT
fbem-2001	22	26	did	do	AUX
fbem-2001	22	27	,	,	PUNCT
fbem-2001	22	28	starting	start	VERB
fbem-2001	22	29	with	with	ADP
fbem-2001	22	30	the	the	DET
fbem-2001	22	31	corresponding	corresponding	ADJ
fbem-2001	22	32	inference	inference	NOUN
fbem-2001	22	33	theory	theory	NOUN
fbem-2001	22	34	(	(	PUNCT
fbem-2001	22	35	cit	cit	PROPN
fbem-2001	22	36	)	)	PUNCT
fbem-2001	22	37	,	,	PUNCT
fbem-2001	22	38	empirically	empirically	ADV
fbem-2001	22	39	explores	explore	VERB
fbem-2001	22	40	the	the	DET
fbem-2001	22	41	impact	impact	NOUN
fbem-2001	22	42	of	of	ADP
fbem-2001	22	43	key	key	ADJ
fbem-2001	22	44	audit	audit	NOUN
fbem-2001	22	45	matters	matter	VERB
fbem-2001	22	46	on	on	ADP
fbem-2001	22	47	earnings	earning	NOUN
fbem-2001	22	48	management	management	NOUN
fbem-2001	22	49	,	,	PUNCT
fbem-2001	22	50	and	and	CCONJ
fbem-2001	22	51	verifies	verify	VERB
fbem-2001	22	52	the	the	DET
fbem-2001	22	53	impact	impact	NOUN
fbem-2001	22	54	path	path	NOUN
fbem-2001	22	55	of	of	ADP
fbem-2001	22	56	key	key	ADJ
fbem-2001	22	57	audit	audit	NOUN
fbem-2001	22	58	matters	matter	VERB
fbem-2001	22	59	on	on	ADP
fbem-2001	22	60	earnings	earning	NOUN
fbem-2001	22	61	management	management	NOUN
fbem-2001	22	62	.	.	PUNCT
fbem-2001	23	1	the	the	DET
fbem-2001	23	2	study	study	NOUN
fbem-2001	23	3	has	have	AUX
fbem-2001	23	4	proved	prove	VERB
fbem-2001	23	5	that	that	SCONJ
fbem-2001	23	6	adding	add	VERB
fbem-2001	23	7	key	key	ADJ
fbem-2001	23	8	audit	audit	NOUN
fbem-2001	23	9	matters	matter	NOUN
fbem-2001	23	10	to	to	ADP
fbem-2001	23	11	the	the	DET
fbem-2001	23	12	audit	audit	NOUN
fbem-2001	23	13	reports	report	NOUN
fbem-2001	23	14	can	can	AUX
fbem-2001	23	15	significantly	significantly	ADV
fbem-2001	23	16	reduce	reduce	VERB
fbem-2001	23	17	the	the	DET
fbem-2001	23	18	company	company	NOUN
fbem-2001	23	19	's	's	PART
fbem-2001	23	20	earnings	earning	NOUN
fbem-2001	23	21	management	management	NOUN
fbem-2001	23	22	.	.	PUNCT
fbem-2001	24	1	it	it	PRON
fbem-2001	24	2	also	also	ADV
fbem-2001	24	3	supports	support	VERB
fbem-2001	24	4	the	the	DET
fbem-2001	24	5	corresponding	corresponding	ADJ
fbem-2001	24	6	inferential	inferential	ADJ
fbem-2001	24	7	theory	theory	NOUN
fbem-2001	24	8	(	(	PUNCT
fbem-2001	24	9	cit	cit	ADJ
fbem-2001	24	10	)	)	PUNCT
fbem-2001	24	11	hypothesis	hypothesis	NOUN
fbem-2001	24	12	that	that	SCONJ
fbem-2001	24	13	auditors	auditor	NOUN
fbem-2001	24	14	will	will	AUX
fbem-2001	24	15	increase	increase	VERB
fbem-2001	24	16	their	their	PRON
fbem-2001	24	17	professional	professional	ADJ
fbem-2001	24	18	suspicion	suspicion	NOUN
fbem-2001	24	19	of	of	ADP
fbem-2001	24	20	management	management	NOUN
fbem-2001	24	21	behavior	behavior	NOUN
fbem-2001	24	22	during	during	ADP
fbem-2001	24	23	the	the	DET
fbem-2001	24	24	audit	audit	NOUN
fbem-2001	24	25	process	process	NOUN
fbem-2001	24	26	due	due	ADP
fbem-2001	24	27	to	to	ADP
fbem-2001	24	28	the	the	DET
fbem-2001	24	29	existence	existence	NOUN
fbem-2001	24	30	of	of	ADP
fbem-2001	24	31	earnings	earning	NOUN
fbem-2001	24	32	management	management	NOUN
fbem-2001	24	33	.	.	PUNCT
fbem-2001	25	1	based	base	VERB
fbem-2001	25	2	on	on	ADP
fbem-2001	25	3	this	this	PRON
fbem-2001	25	4	,	,	PUNCT
fbem-2001	25	5	it	it	PRON
fbem-2001	25	6	is	be	AUX
fbem-2001	25	7	found	find	VERB
fbem-2001	25	8	that	that	SCONJ
fbem-2001	25	9	auditors	auditor	NOUN
fbem-2001	25	10	will	will	AUX
fbem-2001	25	11	appropriately	appropriately	ADV
fbem-2001	25	12	increase	increase	VERB
fbem-2001	25	13	the	the	DET
fbem-2001	25	14	number	number	NOUN
fbem-2001	25	15	of	of	ADP
fbem-2001	25	16	key	key	ADJ
fbem-2001	25	17	audit	audit	NOUN
fbem-2001	25	18	matters	matter	VERB
fbem-2001	25	19	more	more	ADV
fbem-2001	25	20	independently	independently	ADV
fbem-2001	25	21	and	and	CCONJ
fbem-2001	25	22	professionally	professionally	ADV
fbem-2001	25	23	,	,	PUNCT
fbem-2001	25	24	deal	deal	VERB
fbem-2001	25	25	with	with	ADP
fbem-2001	25	26	major	major	ADJ
fbem-2001	25	27	misstatement	misstatement	NOUN
fbem-2001	25	28	risks	risk	NOUN
fbem-2001	25	29	and	and	CCONJ
fbem-2001	25	30	audit	audit	NOUN
fbem-2001	25	31	-	-	PUNCT
fbem-2001	25	32	related	relate	VERB
fbem-2001	25	33	risks	risk	NOUN
fbem-2001	25	34	,	,	PUNCT
fbem-2001	25	35	and	and	CCONJ
fbem-2001	25	36	improve	improve	VERB
fbem-2001	25	37	the	the	DET
fbem-2001	25	38	audit	audit	NOUN
fbem-2001	25	39	quality	quality	NOUN
fbem-2001	25	40	to	to	PART
fbem-2001	25	41	reduce	reduce	VERB
fbem-2001	25	42	the	the	DET
fbem-2001	25	43	company	company	NOUN
fbem-2001	25	44	's	's	PART
fbem-2001	25	45	earnings	earning	NOUN
fbem-2001	25	46	management	management	NOUN
fbem-2001	25	47	.	.	PUNCT
fbem-2001	26	1	through	through	ADP
fbem-2001	26	2	text	text	NOUN
fbem-2001	26	3	entry	entry	NOUN
fbem-2001	26	4	analysis	analysis	NOUN
fbem-2001	26	5	,	,	PUNCT
fbem-2001	26	6	it	it	PRON
fbem-2001	26	7	is	be	AUX
fbem-2001	26	8	found	find	VERB
fbem-2001	26	9	that	that	SCONJ
fbem-2001	26	10	corporate	corporate	ADJ
fbem-2001	26	11	earnings	earning	NOUN
fbem-2001	26	12	management	management	NOUN
fbem-2001	26	13	;	;	PUNCT
fbem-2001	26	14	specifically	specifically	ADV
fbem-2001	26	15	to	to	ADP
fbem-2001	26	16	asset	asset	NOUN
fbem-2001	26	17	impairment	impairment	NOUN
fbem-2001	26	18	items	item	NOUN
fbem-2001	26	19	,	,	PUNCT
fbem-2001	26	20	inventory	inventory	NOUN
fbem-2001	26	21	,	,	PUNCT
fbem-2001	26	22	goodwill	goodwill	NOUN
fbem-2001	26	23	and	and	CCONJ
fbem-2001	26	24	receivables	receivables	NOUN
fbem-2001	26	25	disclosure	disclosure	NOUN
fbem-2001	26	26	have	have	VERB
fbem-2001	26	27	more	more	ADV
fbem-2001	26	28	significant	significant	ADJ
fbem-2001	26	29	impact	impact	NOUN
fbem-2001	26	30	on	on	ADP
fbem-2001	26	31	earnings	earning	NOUN
fbem-2001	26	32	management	management	NOUN
fbem-2001	26	33	.	.	PUNCT
fbem-2001	27	1	this	this	DET
fbem-2001	27	2	paper	paper	NOUN
fbem-2001	27	3	studies	study	NOUN
fbem-2001	27	4	the	the	DET
fbem-2001	27	5	perspective	perspective	NOUN
fbem-2001	27	6	of	of	ADP
fbem-2001	27	7	selecting	select	VERB
fbem-2001	27	8	surplus	surplus	NOUN
fbem-2001	27	9	management	management	NOUN
fbem-2001	27	10	,	,	PUNCT
fbem-2001	27	11	links	link	VERB
fbem-2001	27	12	key	key	ADJ
fbem-2001	27	13	audit	audit	NOUN
fbem-2001	27	14	matters	matter	VERB
fbem-2001	27	15	with	with	ADP
fbem-2001	27	16	earnings	earning	NOUN
fbem-2001	27	17	management	management	NOUN
fbem-2001	27	18	,	,	PUNCT
fbem-2001	27	19	and	and	CCONJ
fbem-2001	27	20	proves	prove	VERB
fbem-2001	27	21	that	that	SCONJ
fbem-2001	27	22	the	the	DET
fbem-2001	27	23	implementation	implementation	NOUN
fbem-2001	27	24	of	of	ADP
fbem-2001	27	25	this	this	DET
fbem-2001	27	26	policy	policy	NOUN
fbem-2001	27	27	can	can	AUX
fbem-2001	27	28	help	help	VERB
fbem-2001	27	29	to	to	PART
fbem-2001	27	30	reduce	reduce	VERB
fbem-2001	27	31	corporate	corporate	ADJ
fbem-2001	27	32	earnings	earning	NOUN
fbem-2001	27	33	management	management	NOUN
fbem-2001	27	34	,	,	PUNCT
fbem-2001	27	35	improve	improve	VERB
fbem-2001	27	36	the	the	DET
fbem-2001	27	37	quality	quality	NOUN
fbem-2001	27	38	of	of	ADP
fbem-2001	27	39	corporate	corporate	ADJ
fbem-2001	27	40	information	information	NOUN
fbem-2001	27	41	,	,	PUNCT
fbem-2001	27	42	and	and	CCONJ
fbem-2001	27	43	promote	promote	VERB
fbem-2001	27	44	the	the	DET
fbem-2001	27	45	effectiveness	effectiveness	NOUN
fbem-2001	27	46	of	of	ADP
fbem-2001	27	47	capital	capital	NOUN
fbem-2001	27	48	market	market	NOUN
fbem-2001	27	49	operation	operation	NOUN
fbem-2001	27	50	.	.	PUNCT
fbem-2001	28	1	in	in	ADP
fbem-2001	28	2	addition	addition	NOUN
fbem-2001	28	3	,	,	PUNCT
fbem-2001	28	4	the	the	DET
fbem-2001	28	5	existing	exist	VERB
fbem-2001	28	6	research	research	NOUN
fbem-2001	28	7	focuses	focus	VERB
fbem-2001	28	8	on	on	ADP
fbem-2001	28	9	the	the	DET
fbem-2001	28	10	influencing	influence	VERB
fbem-2001	28	11	factors	factor	NOUN
fbem-2001	28	12	of	of	ADP
fbem-2001	28	13	key	key	ADJ
fbem-2001	28	14	audit	audit	NOUN
fbem-2001	28	15	matters	matter	NOUN
fbem-2001	28	16	[	[	X
fbem-2001	28	17	11][21	11][21	X
fbem-2001	28	18	]	]	X
fbem-2001	28	19	.	.	PUNCT
fbem-2001	29	1	the	the	DET
fbem-2001	29	2	economic	economic	ADJ
fbem-2001	29	3	consequences	consequence	NOUN
fbem-2001	29	4	of	of	ADP
fbem-2001	29	5	key	key	ADJ
fbem-2001	29	6	audit	audit	NOUN
fbem-2001	29	7	matters	matter	NOUN
fbem-2001	29	8	still	still	ADV
fbem-2001	29	9	need	need	VERB
fbem-2001	29	10	to	to	PART
fbem-2001	29	11	be	be	AUX
fbem-2001	29	12	improved	improve	VERB
fbem-2001	29	13	.	.	PUNCT
fbem-2001	30	1	this	this	DET
fbem-2001	30	2	paper	paper	NOUN
fbem-2001	30	3	expands	expand	VERB
fbem-2001	30	4	the	the	DET
fbem-2001	30	5	impact	impact	NOUN
fbem-2001	30	6	of	of	ADP
fbem-2001	30	7	the	the	DET
fbem-2001	30	8	implementation	implementation	NOUN
fbem-2001	30	9	of	of	ADP
fbem-2001	30	10	empirical	empirical	ADJ
fbem-2001	30	11	inspection	inspection	NOUN
fbem-2001	30	12	standards	standard	NOUN
fbem-2001	30	13	on	on	ADP
fbem-2001	30	14	audit	audit	NOUN
fbem-2001	30	15	practice	practice	NOUN
fbem-2001	30	16	and	and	CCONJ
fbem-2001	30	17	management	management	NOUN
fbem-2001	30	18	,	,	PUNCT
fbem-2001	30	19	and	and	CCONJ
fbem-2001	30	20	expands	expand	VERB
fbem-2001	30	21	the	the	DET
fbem-2001	30	22	research	research	NOUN
fbem-2001	30	23	on	on	ADP
fbem-2001	30	24	the	the	DET
fbem-2001	30	25	areas	area	NOUN
fbem-2001	30	26	of	of	ADP
fbem-2001	30	27	key	key	ADJ
fbem-2001	30	28	audit	audit	NOUN
fbem-2001	30	29	matters	matter	NOUN
fbem-2001	30	30	and	and	CCONJ
fbem-2001	30	31	the	the	DET
fbem-2001	30	32	influencing	influence	VERB
fbem-2001	30	33	factors	factor	NOUN
fbem-2001	30	34	of	of	ADP
fbem-2001	30	35	surplus	surplus	ADJ
fbem-2001	30	36	management	management	NOUN
fbem-2001	30	37	.	.	PUNCT
fbem-2001	31	1	finally	finally	ADV
fbem-2001	31	2	,	,	PUNCT
fbem-2001	31	3	the	the	DET
fbem-2001	31	4	research	research	NOUN
fbem-2001	31	5	supports	support	VERB
fbem-2001	31	6	the	the	DET
fbem-2001	31	7	relevant	relevant	ADJ
fbem-2001	31	8	assumptions	assumption	NOUN
fbem-2001	31	9	of	of	ADP
fbem-2001	31	10	the	the	DET
fbem-2001	31	11	corresponding	corresponding	ADJ
fbem-2001	31	12	inference	inference	NOUN
fbem-2001	31	13	theory	theory	NOUN
fbem-2001	31	14	,	,	PUNCT
fbem-2001	31	15	and	and	CCONJ
fbem-2001	31	16	expands	expand	VERB
fbem-2001	31	17	the	the	DET
fbem-2001	31	18	application	application	NOUN
fbem-2001	31	19	and	and	CCONJ
fbem-2001	31	20	understanding	understanding	NOUN
fbem-2001	31	21	of	of	ADP
fbem-2001	31	22	the	the	DET
fbem-2001	31	23	corresponding	corresponding	ADJ
fbem-2001	31	24	inference	inference	NOUN
fbem-2001	31	25	theory	theory	NOUN
fbem-2001	31	26	in	in	ADP
fbem-2001	31	27	the	the	DET
fbem-2001	31	28	auditor	auditor	NOUN
fbem-2001	31	29	behavior	behavior	NOUN
fbem-2001	31	30	.	.	PUNCT
fbem-2001	32	1	168	168	NUM
fbem-2001	32	2	2	2	NUM
fbem-2001	32	3	.	.	PUNCT
fbem-2001	32	4	literature	literature	NOUN
fbem-2001	32	5	review	review	PROPN
fbem-2001	32	6	and	and	CCONJ
fbem-2001	32	7	hypothetical	hypothetical	ADJ
fbem-2001	32	8	study	study	NOUN
fbem-2001	32	9	previous	previous	ADJ
fbem-2001	32	10	studies	study	NOUN
fbem-2001	32	11	have	have	AUX
fbem-2001	32	12	found	find	VERB
fbem-2001	32	13	that	that	SCONJ
fbem-2001	32	14	in	in	ADP
fbem-2001	32	15	[	[	X
fbem-2001	32	16	5	5	NUM
fbem-2001	32	17	]	]	PUNCT
fbem-2001	32	18	,	,	PUNCT
fbem-2001	32	19	auditors	auditor	NOUN
fbem-2001	32	20	tend	tend	VERB
fbem-2001	32	21	to	to	PART
fbem-2001	32	22	use	use	VERB
fbem-2001	32	23	the	the	DET
fbem-2001	32	24	ambiguity	ambiguity	NOUN
fbem-2001	32	25	inherent	inherent	ADJ
fbem-2001	32	26	in	in	ADP
fbem-2001	32	27	expertise	expertise	NOUN
fbem-2001	32	28	and	and	CCONJ
fbem-2001	32	29	accounting	accounting	NOUN
fbem-2001	32	30	standards	standard	NOUN
fbem-2001	32	31	to	to	PART
fbem-2001	32	32	justify	justify	VERB
fbem-2001	32	33	the	the	DET
fbem-2001	32	34	use	use	NOUN
fbem-2001	32	35	of	of	ADP
fbem-2001	32	36	the	the	DET
fbem-2001	32	37	audited	audit	VERB
fbem-2001	32	38	unit	unit	NOUN
fbem-2001	32	39	management	management	NOUN
fbem-2001	32	40	of	of	ADP
fbem-2001	32	41	accounting	accounting	NOUN
fbem-2001	32	42	methods	method	NOUN
fbem-2001	32	43	.	.	PUNCT
fbem-2001	33	1	but	but	CCONJ
fbem-2001	33	2	when	when	SCONJ
fbem-2001	33	3	faced	face	VERB
fbem-2001	33	4	with	with	ADP
fbem-2001	33	5	higher	high	ADJ
fbem-2001	33	6	customer	customer	NOUN
fbem-2001	33	7	pressure	pressure	NOUN
fbem-2001	33	8	of	of	ADP
fbem-2001	33	9	[	[	X
fbem-2001	33	10	6	6	NUM
fbem-2001	33	11	]	]	PUNCT
fbem-2001	33	12	,	,	PUNCT
fbem-2001	33	13	namely	namely	ADV
fbem-2001	33	14	the	the	DET
fbem-2001	33	15	audit	audit	NOUN
fbem-2001	33	16	process	process	NOUN
fbem-2001	33	17	and	and	CCONJ
fbem-2001	33	18	results	result	NOUN
fbem-2001	33	19	will	will	AUX
fbem-2001	33	20	make	make	VERB
fbem-2001	33	21	the	the	DET
fbem-2001	33	22	third	third	ADJ
fbem-2001	33	23	party	party	NOUN
fbem-2001	33	24	doubt	doubt	VERB
fbem-2001	33	25	the	the	DET
fbem-2001	33	26	auditor	auditor	NOUN
fbem-2001	33	27	,	,	PUNCT
fbem-2001	33	28	the	the	DET
fbem-2001	33	29	auditor	auditor	NOUN
fbem-2001	33	30	will	will	AUX
fbem-2001	33	31	out	out	ADP
fbem-2001	33	32	of	of	ADP
fbem-2001	33	33	"	"	PUNCT
fbem-2001	33	34	reputation	reputation	NOUN
fbem-2001	33	35	maintenance	maintenance	NOUN
fbem-2001	33	36	"	"	PUNCT
fbem-2001	34	1	[	[	X
fbem-2001	34	2	25	25	NUM
fbem-2001	34	3	]	]	PUNCT
fbem-2001	34	4	,	,	PUNCT
fbem-2001	34	5	the	the	DET
fbem-2001	34	6	auditee	auditee	NOUN
fbem-2001	34	7	to	to	PART
fbem-2001	34	8	invest	invest	VERB
fbem-2001	34	9	more	more	ADJ
fbem-2001	34	10	resources	resource	NOUN
fbem-2001	34	11	and	and	CCONJ
fbem-2001	34	12	energy	energy	NOUN
fbem-2001	34	13	,	,	PUNCT
fbem-2001	34	14	show	show	VERB
fbem-2001	34	15	a	a	DET
fbem-2001	34	16	more	more	ADV
fbem-2001	34	17	cautious	cautious	ADJ
fbem-2001	34	18	attitude	attitude	NOUN
fbem-2001	34	19	to	to	ADP
fbem-2001	34	20	the	the	DET
fbem-2001	34	21	auditee	auditee	NOUN
fbem-2001	34	22	strictly	strictly	ADV
fbem-2001	34	23	implement	implement	VERB
fbem-2001	34	24	audit	audit	NOUN
fbem-2001	34	25	procedures	procedure	NOUN
fbem-2001	34	26	,	,	PUNCT
fbem-2001	34	27	solve	solve	VERB
fbem-2001	34	28	the	the	DET
fbem-2001	34	29	problem	problem	NOUN
fbem-2001	34	30	of	of	ADP
fbem-2001	34	31	independence	independence	NOUN
fbem-2001	34	32	[	[	X
fbem-2001	34	33	25	25	NUM
fbem-2001	34	34	]	]	PUNCT
fbem-2001	34	35	.	.	PUNCT
fbem-2001	35	1	as	as	ADP
fbem-2001	35	2	a	a	DET
fbem-2001	35	3	typical	typical	ADJ
fbem-2001	35	4	opportunistic	opportunistic	ADJ
fbem-2001	35	5	behavior	behavior	NOUN
fbem-2001	35	6	,	,	PUNCT
fbem-2001	35	7	surplus	surplus	ADJ
fbem-2001	35	8	management	management	NOUN
fbem-2001	35	9	usually	usually	ADV
fbem-2001	35	10	does	do	AUX
fbem-2001	35	11	not	not	PART
fbem-2001	35	12	violate	violate	VERB
fbem-2001	35	13	the	the	DET
fbem-2001	35	14	accounting	accounting	NOUN
fbem-2001	35	15	standards	standard	NOUN
fbem-2001	35	16	provisions	provision	NOUN
fbem-2001	35	17	,	,	PUNCT
fbem-2001	35	18	but	but	CCONJ
fbem-2001	35	19	it	it	PRON
fbem-2001	35	20	is	be	AUX
fbem-2001	35	21	likely	likely	ADJ
fbem-2001	35	22	to	to	PART
fbem-2001	35	23	bring	bring	VERB
fbem-2001	35	24	a	a	DET
fbem-2001	35	25	greater	great	ADJ
fbem-2001	35	26	litigation	litigation	NOUN
fbem-2001	35	27	risk	risk	NOUN
fbem-2001	35	28	to	to	ADP
fbem-2001	35	29	the	the	DET
fbem-2001	35	30	auditor[36	auditor[36	NOUN
fbem-2001	35	31	]	]	PUNCT
fbem-2001	35	32	,	,	PUNCT
fbem-2001	35	33	so	so	ADV
fbem-2001	35	34	the	the	DET
fbem-2001	35	35	auditor	auditor	NOUN
fbem-2001	35	36	will	will	AUX
fbem-2001	35	37	identify	identify	VERB
fbem-2001	35	38	and	and	CCONJ
fbem-2001	35	39	request	request	VERB
fbem-2001	35	40	the	the	DET
fbem-2001	35	41	management	management	NOUN
fbem-2001	35	42	adjustment	adjustment	NOUN
fbem-2001	35	43	as	as	ADV
fbem-2001	35	44	much	much	ADV
fbem-2001	35	45	as	as	ADP
fbem-2001	35	46	possible	possible	ADJ
fbem-2001	35	47	.	.	PUNCT
fbem-2001	36	1	in	in	ADP
fbem-2001	36	2	conclusion	conclusion	NOUN
fbem-2001	36	3	,	,	PUNCT
fbem-2001	36	4	although	although	SCONJ
fbem-2001	36	5	the	the	DET
fbem-2001	36	6	auditors	auditor	NOUN
fbem-2001	36	7	seem	seem	VERB
fbem-2001	36	8	to	to	PART
fbem-2001	36	9	tend	tend	VERB
fbem-2001	36	10	to	to	PART
fbem-2001	36	11	accept	accept	VERB
fbem-2001	36	12	the	the	DET
fbem-2001	36	13	accounting	accounting	NOUN
fbem-2001	36	14	treatment	treatment	NOUN
fbem-2001	36	15	with	with	ADP
fbem-2001	36	16	customer	customer	NOUN
fbem-2001	36	17	preferences	preference	NOUN
fbem-2001	36	18	,	,	PUNCT
fbem-2001	36	19	they	they	PRON
fbem-2001	36	20	will	will	AUX
fbem-2001	36	21	show	show	VERB
fbem-2001	36	22	a	a	DET
fbem-2001	36	23	more	more	ADV
fbem-2001	36	24	prudent	prudent	ADJ
fbem-2001	36	25	professional	professional	ADJ
fbem-2001	36	26	attitude	attitude	NOUN
fbem-2001	36	27	under	under	ADP
fbem-2001	36	28	certain	certain	ADJ
fbem-2001	36	29	pressure	pressure	NOUN
fbem-2001	36	30	.	.	PUNCT
fbem-2001	37	1	and	and	CCONJ
fbem-2001	37	2	the	the	DET
fbem-2001	37	3	disclosure	disclosure	NOUN
fbem-2001	37	4	of	of	ADP
fbem-2001	37	5	key	key	ADJ
fbem-2001	37	6	audit	audit	NOUN
fbem-2001	37	7	matters	matter	NOUN
fbem-2001	37	8	is	be	AUX
fbem-2001	37	9	actually	actually	ADV
fbem-2001	37	10	placed	place	VERB
fbem-2001	37	11	in	in	ADP
fbem-2001	37	12	the	the	DET
fbem-2001	37	13	"	"	PUNCT
fbem-2001	37	14	internal	internal	ADJ
fbem-2001	37	15	"	"	PUNCT
fbem-2001	37	16	visible	visible	ADJ
fbem-2001	37	17	draft	draft	NOUN
fbem-2001	37	18	content	content	NOUN
fbem-2001	37	19	open	open	ADJ
fbem-2001	37	20	and	and	CCONJ
fbem-2001	37	21	subject	subject	ADJ
fbem-2001	37	22	to	to	ADP
fbem-2001	37	23	social	social	ADJ
fbem-2001	37	24	supervision	supervision	NOUN
fbem-2001	37	25	.	.	PUNCT
fbem-2001	38	1	this	this	PRON
fbem-2001	38	2	will	will	AUX
fbem-2001	38	3	inevitably	inevitably	ADV
fbem-2001	38	4	increase	increase	VERB
fbem-2001	38	5	the	the	DET
fbem-2001	38	6	external	external	ADJ
fbem-2001	38	7	pressure	pressure	NOUN
fbem-2001	38	8	on	on	ADP
fbem-2001	38	9	certified	certify	VERB
fbem-2001	38	10	public	public	ADJ
fbem-2001	38	11	accountants	accountant	NOUN
fbem-2001	38	12	,	,	PUNCT
fbem-2001	38	13	and	and	CCONJ
fbem-2001	38	14	then	then	ADV
fbem-2001	38	15	when	when	SCONJ
fbem-2001	38	16	there	there	PRON
fbem-2001	38	17	are	be	VERB
fbem-2001	38	18	differences	difference	NOUN
fbem-2001	38	19	of	of	ADP
fbem-2001	38	20	opinions	opinion	NOUN
fbem-2001	38	21	with	with	ADP
fbem-2001	38	22	the	the	DET
fbem-2001	38	23	management	management	NOUN
fbem-2001	38	24	on	on	ADP
fbem-2001	38	25	the	the	DET
fbem-2001	38	26	application	application	NOUN
fbem-2001	38	27	and	and	CCONJ
fbem-2001	38	28	management	management	NOUN
fbem-2001	38	29	of	of	ADP
fbem-2001	38	30	accounting	accounting	NOUN
fbem-2001	38	31	methods	method	NOUN
fbem-2001	38	32	,	,	PUNCT
fbem-2001	38	33	they	they	PRON
fbem-2001	38	34	will	will	AUX
fbem-2001	38	35	communicate	communicate	VERB
fbem-2001	38	36	with	with	ADP
fbem-2001	38	37	a	a	DET
fbem-2001	38	38	more	more	ADV
fbem-2001	38	39	independent	independent	ADJ
fbem-2001	38	40	attitude	attitude	NOUN
fbem-2001	38	41	to	to	PART
fbem-2001	38	42	avoid	avoid	VERB
fbem-2001	38	43	possible	possible	ADJ
fbem-2001	38	44	legal	legal	ADJ
fbem-2001	38	45	and	and	CCONJ
fbem-2001	38	46	reputational	reputational	ADJ
fbem-2001	38	47	risks[25	risks[25	NOUN
fbem-2001	38	48	]	]	PUNCT
fbem-2001	38	49	.	.	PUNCT
fbem-2001	39	1	in	in	ADP
fbem-2001	39	2	the	the	DET
fbem-2001	39	3	face	face	NOUN
fbem-2001	39	4	of	of	ADP
fbem-2001	39	5	highly	highly	ADV
fbem-2001	39	6	complex	complex	ADJ
fbem-2001	39	7	and	and	CCONJ
fbem-2001	39	8	uncertain	uncertain	ADJ
fbem-2001	39	9	key	key	ADJ
fbem-2001	39	10	matters	matter	NOUN
fbem-2001	39	11	such	such	ADJ
fbem-2001	39	12	as	as	ADP
fbem-2001	39	13	law	law	NOUN
fbem-2001	39	14	,	,	PUNCT
fbem-2001	39	15	insurance	insurance	NOUN
fbem-2001	39	16	,	,	PUNCT
fbem-2001	39	17	tax	tax	NOUN
fbem-2001	39	18	and	and	CCONJ
fbem-2001	39	19	actuarial	actuarial	ADJ
fbem-2001	39	20	law	law	NOUN
fbem-2001	39	21	,	,	PUNCT
fbem-2001	39	22	audit	audit	NOUN
fbem-2001	39	23	teams	team	NOUN
fbem-2001	39	24	often	often	ADV
fbem-2001	39	25	need	need	VERB
fbem-2001	39	26	a	a	DET
fbem-2001	39	27	highly	highly	ADV
fbem-2001	39	28	professional	professional	ADJ
fbem-2001	39	29	qualified	qualified	ADJ
fbem-2001	40	1	[	[	X
fbem-2001	40	2	34	34	NUM
fbem-2001	40	3	]	]	PUNCT
fbem-2001	40	4	and	and	CCONJ
fbem-2001	40	5	diligent	diligent	ADJ
fbem-2001	40	6	cpa	cpa	NOUN
fbem-2001	40	7	or	or	CCONJ
fbem-2001	40	8	hire	hire	VERB
fbem-2001	40	9	an	an	DET
fbem-2001	40	10	expert	expert	NOUN
fbem-2001	40	11	,	,	PUNCT
fbem-2001	40	12	[	[	X
fbem-2001	40	13	33	33	NUM
fbem-2001	40	14	]	]	PUNCT
fbem-2001	40	15	.	.	PUNCT
fbem-2001	41	1	this	this	PRON
fbem-2001	41	2	also	also	ADV
fbem-2001	41	3	means	mean	VERB
fbem-2001	41	4	that	that	SCONJ
fbem-2001	41	5	auditors	auditor	NOUN
fbem-2001	41	6	are	be	AUX
fbem-2001	41	7	more	more	ADV
fbem-2001	41	8	tough	tough	ADJ
fbem-2001	41	9	and	and	CCONJ
fbem-2001	41	10	more	more	ADV
fbem-2001	41	11	professional	professional	ADJ
fbem-2001	41	12	by	by	ADP
fbem-2001	41	13	considering	consider	VERB
fbem-2001	41	14	the	the	DET
fbem-2001	41	15	existence	existence	NOUN
fbem-2001	41	16	of	of	ADP
fbem-2001	41	17	key	key	ADJ
fbem-2001	41	18	audit	audit	NOUN
fbem-2001	41	19	matters	matter	NOUN
fbem-2001	41	20	,	,	PUNCT
fbem-2001	41	21	and	and	CCONJ
fbem-2001	41	22	they	they	PRON
fbem-2001	41	23	deal	deal	VERB
fbem-2001	41	24	with	with	ADP
fbem-2001	41	25	issues	issue	NOUN
fbem-2001	41	26	cautiously	cautiously	ADV
fbem-2001	41	27	to	to	PART
fbem-2001	41	28	reduce	reduce	VERB
fbem-2001	41	29	auditrelated	auditrelated	ADJ
fbem-2001	41	30	risks	risk	NOUN
fbem-2001	41	31	and	and	CCONJ
fbem-2001	41	32	improve	improve	VERB
fbem-2001	41	33	audit	audit	NOUN
fbem-2001	41	34	quality	quality	NOUN
fbem-2001	41	35	.	.	PUNCT
fbem-2001	42	1	many	many	ADJ
fbem-2001	42	2	literature	literature	NOUN
fbem-2001	42	3	at	at	ADP
fbem-2001	42	4	home	home	ADV
fbem-2001	42	5	and	and	CCONJ
fbem-2001	42	6	abroad	abroad	ADV
fbem-2001	42	7	has	have	AUX
fbem-2001	42	8	noticed	notice	VERB
fbem-2001	42	9	that	that	SCONJ
fbem-2001	42	10	high	high	ADJ
fbem-2001	42	11	-	-	PUNCT
fbem-2001	42	12	quality	quality	NOUN
fbem-2001	42	13	audit	audit	NOUN
fbem-2001	42	14	often	often	ADV
fbem-2001	42	15	has	have	VERB
fbem-2001	42	16	a	a	DET
fbem-2001	42	17	good	good	ADJ
fbem-2001	42	18	inhibitory	inhibitory	ADJ
fbem-2001	42	19	effect	effect	NOUN
fbem-2001	42	20	on	on	ADP
fbem-2001	42	21	surplus	surplus	ADJ
fbem-2001	42	22	management	management	NOUN
fbem-2001	43	1	[	[	X
fbem-2001	43	2	37][18	37][18	PROPN
fbem-2001	43	3	]	]	PUNCT
fbem-2001	43	4	.	.	PUNCT
fbem-2001	44	1	disclosure	disclosure	NOUN
fbem-2001	44	2	of	of	ADP
fbem-2001	44	3	key	key	ADJ
fbem-2001	44	4	audit	audit	NOUN
fbem-2001	44	5	matters	matter	NOUN
fbem-2001	44	6	will	will	AUX
fbem-2001	44	7	promote	promote	VERB
fbem-2001	44	8	the	the	DET
fbem-2001	44	9	communication	communication	NOUN
fbem-2001	44	10	between	between	ADP
fbem-2001	44	11	auditors	auditor	NOUN
fbem-2001	44	12	and	and	CCONJ
fbem-2001	44	13	the	the	DET
fbem-2001	44	14	company	company	NOUN
fbem-2001	44	15	's	's	PART
fbem-2001	44	16	management	management	NOUN
fbem-2001	44	17	and	and	CCONJ
fbem-2001	44	18	governance	governance	NOUN
fbem-2001	44	19	layer	layer	NOUN
fbem-2001	44	20	,	,	PUNCT
fbem-2001	44	21	help	help	VERB
fbem-2001	44	22	the	the	DET
fbem-2001	44	23	governance	governance	NOUN
fbem-2001	44	24	layer	layer	NOUN
fbem-2001	44	25	to	to	PART
fbem-2001	44	26	understand	understand	VERB
fbem-2001	44	27	and	and	CCONJ
fbem-2001	44	28	pay	pay	VERB
fbem-2001	44	29	attention	attention	NOUN
fbem-2001	44	30	to	to	ADP
fbem-2001	44	31	specific	specific	ADJ
fbem-2001	44	32	matters	matter	NOUN
fbem-2001	44	33	,	,	PUNCT
fbem-2001	44	34	and	and	CCONJ
fbem-2001	44	35	improve	improve	VERB
fbem-2001	44	36	the	the	DET
fbem-2001	44	37	willingness	willingness	NOUN
fbem-2001	44	38	to	to	PART
fbem-2001	44	39	make	make	VERB
fbem-2001	44	40	risk	risk	NOUN
fbem-2001	44	41	disclosure	disclosure	NOUN
fbem-2001	44	42	and	and	CCONJ
fbem-2001	44	43	the	the	DET
fbem-2001	44	44	quality	quality	NOUN
fbem-2001	44	45	of	of	ADP
fbem-2001	44	46	surplus	surplus	NOUN
fbem-2001	44	47	.	.	PUNCT
fbem-2001	45	1	sun	sun	NOUN
fbem-2001	45	2	(	(	PUNCT
fbem-2001	45	3	2019)[7	2019)[7	PROPN
fbem-2001	45	4	]	]	PUNCT
fbem-2001	45	5	study	study	NOUN
fbem-2001	45	6	management	management	NOUN
fbem-2001	45	7	behavior	behavior	NOUN
fbem-2001	45	8	found	find	VERB
fbem-2001	45	9	that	that	SCONJ
fbem-2001	45	10	management	management	NOUN
fbem-2001	45	11	behavior	behavior	NOUN
fbem-2001	45	12	is	be	AUX
fbem-2001	45	13	mainly	mainly	ADV
fbem-2001	45	14	affected	affect	VERB
fbem-2001	45	15	by	by	ADP
fbem-2001	45	16	controlling	control	VERB
fbem-2001	45	17	shareholders	shareholder	NOUN
fbem-2001	45	18	and	and	CCONJ
fbem-2001	45	19	regulation	regulation	NOUN
fbem-2001	45	20	;	;	PUNCT
fbem-2001	45	21	yao	yao	PROPN
fbem-2001	46	1	[	[	X
fbem-2001	46	2	43	43	NUM
fbem-2001	46	3	]	]	PUNCT
fbem-2001	46	4	found	find	VERB
fbem-2001	46	5	that	that	SCONJ
fbem-2001	46	6	the	the	DET
fbem-2001	46	7	market	market	NOUN
fbem-2001	46	8	will	will	AUX
fbem-2001	46	9	"	"	PUNCT
fbem-2001	46	10	reward	reward	VERB
fbem-2001	46	11	"	"	PUNCT
fbem-2001	46	12	companies	company	NOUN
fbem-2001	46	13	willing	willing	ADJ
fbem-2001	46	14	to	to	PART
fbem-2001	46	15	disclose	disclose	VERB
fbem-2001	46	16	risk	risk	NOUN
fbem-2001	46	17	,	,	PUNCT
fbem-2001	46	18	the	the	DET
fbem-2001	46	19	more	more	ADV
fbem-2001	46	20	total	total	ADJ
fbem-2001	46	21	risk	risk	NOUN
fbem-2001	46	22	,	,	PUNCT
fbem-2001	46	23	the	the	PRON
fbem-2001	46	24	lower	low	ADJ
fbem-2001	46	25	the	the	DET
fbem-2001	46	26	ipo	ipo	PROPN
fbem-2001	46	27	premium	premium	NOUN
fbem-2001	46	28	,	,	PUNCT
fbem-2001	46	29	the	the	PRON
fbem-2001	46	30	higher	high	ADJ
fbem-2001	46	31	the	the	DET
fbem-2001	46	32	liquidity	liquidity	NOUN
fbem-2001	46	33	,	,	PUNCT
fbem-2001	46	34	the	the	DET
fbem-2001	46	35	efficiency	efficiency	NOUN
fbem-2001	46	36	of	of	ADP
fbem-2001	46	37	new	new	ADJ
fbem-2001	46	38	issues	issue	NOUN
fbem-2001	46	39	;	;	PUNCT
fbem-2001	46	40	some	some	DET
fbem-2001	46	41	scholar	scholar	NOUN
fbem-2001	46	42	[	[	X
fbem-2001	46	43	8	8	NUM
fbem-2001	46	44	]	]	PUNCT
fbem-2001	46	45	found	find	VERB
fbem-2001	46	46	that	that	SCONJ
fbem-2001	46	47	forced	force	VERB
fbem-2001	46	48	disclosure	disclosure	NOUN
fbem-2001	46	49	of	of	ADP
fbem-2001	46	50	corporate	corporate	ADJ
fbem-2001	46	51	data	datum	NOUN
fbem-2001	46	52	assets	asset	NOUN
fbem-2001	46	53	will	will	AUX
fbem-2001	46	54	significantly	significantly	ADV
fbem-2001	46	55	reduce	reduce	VERB
fbem-2001	46	56	corporate	corporate	ADJ
fbem-2001	46	57	earnings	earning	NOUN
fbem-2001	46	58	management	management	NOUN
fbem-2001	46	59	.	.	PUNCT
fbem-2001	47	1	after	after	ADP
fbem-2001	47	2	the	the	DET
fbem-2001	47	3	implementation	implementation	NOUN
fbem-2001	47	4	of	of	ADP
fbem-2001	47	5	the	the	DET
fbem-2001	47	6	1504	1504	NUM
fbem-2001	47	7	guidelines	guideline	NOUN
fbem-2001	47	8	,	,	PUNCT
fbem-2001	47	9	the	the	DET
fbem-2001	47	10	ministry	ministry	PROPN
fbem-2001	47	11	of	of	ADP
fbem-2001	47	12	finance	finance	PROPN
fbem-2001	47	13	has	have	AUX
fbem-2001	47	14	issued	issue	VERB
fbem-2001	47	15	several	several	ADJ
fbem-2001	47	16	guidelines	guideline	NOUN
fbem-2001	47	17	to	to	PART
fbem-2001	47	18	promote	promote	VERB
fbem-2001	47	19	the	the	DET
fbem-2001	47	20	establishment	establishment	NOUN
fbem-2001	47	21	of	of	ADP
fbem-2001	47	22	a	a	DET
fbem-2001	47	23	long	long	ADJ
fbem-2001	47	24	-	-	PUNCT
fbem-2001	47	25	term	term	NOUN
fbem-2001	47	26	mechanism	mechanism	NOUN
fbem-2001	47	27	for	for	ADP
fbem-2001	47	28	the	the	DET
fbem-2001	47	29	healthy	healthy	ADJ
fbem-2001	47	30	development	development	NOUN
fbem-2001	47	31	of	of	ADP
fbem-2001	47	32	the	the	DET
fbem-2001	47	33	industry	industry	NOUN
fbem-2001	47	34	.	.	PUNCT
fbem-2001	48	1	at	at	ADP
fbem-2001	48	2	the	the	DET
fbem-2001	48	3	same	same	ADJ
fbem-2001	48	4	time	time	NOUN
fbem-2001	48	5	,	,	PUNCT
fbem-2001	48	6	the	the	DET
fbem-2001	48	7	company	company	NOUN
fbem-2001	48	8	's	's	PART
fbem-2001	48	9	disclosure	disclosure	NOUN
fbem-2001	48	10	of	of	ADP
fbem-2001	48	11	matters	matter	NOUN
fbem-2001	48	12	of	of	ADP
fbem-2001	48	13	supervision	supervision	NOUN
fbem-2001	48	14	is	be	AUX
fbem-2001	48	15	becoming	become	VERB
fbem-2001	48	16	increasingly	increasingly	ADV
fbem-2001	48	17	strict	strict	ADJ
fbem-2001	48	18	,	,	PUNCT
fbem-2001	48	19	in	in	ADP
fbem-2001	48	20	2021	2021	NUM
fbem-2001	48	21	,	,	PUNCT
fbem-2001	48	22	the	the	DET
fbem-2001	48	23	csrc	csrc	NOUN
fbem-2001	48	24	issued	issue	VERB
fbem-2001	48	25	a	a	DET
fbem-2001	48	26	huge	huge	ADJ
fbem-2001	48	27	fine	fine	NOUN
fbem-2001	48	28	of	of	ADP
fbem-2001	48	29	4.9	4.9	NUM
fbem-2001	48	30	billion	billion	NUM
fbem-2001	48	31	yuan	yuan	NOUN
fbem-2001	48	32	,	,	PUNCT
fbem-2001	48	33	information	information	NOUN
fbem-2001	48	34	disclosure	disclosure	NOUN
fbem-2001	48	35	violations	violation	NOUN
fbem-2001	48	36	are	be	AUX
fbem-2001	48	37	the	the	DET
fbem-2001	48	38	worst	worst	ADV
fbem-2001	48	39	-	-	PUNCT
fbem-2001	48	40	hit	hit	VERB
fbem-2001	48	41	areas	area	NOUN
fbem-2001	48	42	.	.	PUNCT
fbem-2001	49	1	of	of	ADP
fbem-2001	49	2	the	the	DET
fbem-2001	49	3	34	34	NUM
fbem-2001	49	4	punished	punish	VERB
fbem-2001	49	5	companies	company	NOUN
fbem-2001	49	6	,	,	PUNCT
fbem-2001	49	7	21	21	NUM
fbem-2001	49	8	listed	list	VERB
fbem-2001	49	9	companies	company	NOUN
fbem-2001	49	10	and	and	CCONJ
fbem-2001	49	11	two	two	NUM
fbem-2001	49	12	accounting	accounting	NOUN
fbem-2001	49	13	firms	firm	NOUN
fbem-2001	49	14	,	,	PUNCT
fbem-2001	49	15	one	one	NUM
fbem-2001	49	16	securities	security	NOUN
fbem-2001	49	17	firm	firm	NOUN
fbem-2001	49	18	and	and	CCONJ
fbem-2001	49	19	six	six	NUM
fbem-2001	49	20	private	private	ADJ
fbem-2001	49	21	equity	equity	NOUN
fbem-2001	49	22	funds	fund	NOUN
fbem-2001	49	23	were	be	AUX
fbem-2001	49	24	fined	fine	VERB
fbem-2001	49	25	.	.	PUNCT
fbem-2001	50	1	in	in	ADP
fbem-2001	50	2	2021	2021	NUM
fbem-2001	50	3	,	,	PUNCT
fbem-2001	50	4	the	the	DET
fbem-2001	50	5	csrc	csrc	NOUN
fbem-2001	50	6	responded	respond	VERB
fbem-2001	50	7	to	to	ADP
fbem-2001	50	8	the	the	DET
fbem-2001	50	9	criminal	criminal	ADJ
fbem-2001	50	10	provisions	provision	NOUN
fbem-2001	50	11	of	of	ADP
fbem-2001	50	12	intermediaries	intermediary	NOUN
fbem-2001	50	13	as	as	SCONJ
fbem-2001	50	14	stipulated	stipulate	VERB
fbem-2001	50	15	in	in	ADP
fbem-2001	50	16	the	the	DET
fbem-2001	50	17	amendment	amendment	NOUN
fbem-2001	50	18	to	to	ADP
fbem-2001	50	19	the	the	DET
fbem-2001	50	20	criminal	criminal	ADJ
fbem-2001	50	21	law	law	NOUN
fbem-2001	50	22	(	(	PUNCT
fbem-2001	50	23	11	11	NUM
fbem-2001	50	24	)	)	PUNCT
fbem-2001	50	25	,	,	PUNCT
fbem-2001	50	26	clarifying	clarify	VERB
fbem-2001	50	27	the	the	DET
fbem-2001	50	28	criminal	criminal	ADJ
fbem-2001	50	29	responsibility	responsibility	NOUN
fbem-2001	50	30	and	and	CCONJ
fbem-2001	50	31	the	the	DET
fbem-2001	50	32	sentence	sentence	NOUN
fbem-2001	50	33	of	of	ADP
fbem-2001	50	34	up	up	ADP
fbem-2001	50	35	to	to	PART
fbem-2001	50	36	10	10	NUM
fbem-2001	50	37	years	year	NOUN
fbem-2001	50	38	.	.	PUNCT
fbem-2001	51	1	in	in	ADP
fbem-2001	51	2	this	this	DET
fbem-2001	51	3	general	general	ADJ
fbem-2001	51	4	environment	environment	NOUN
fbem-2001	51	5	trend	trend	NOUN
fbem-2001	51	6	,	,	PUNCT
fbem-2001	51	7	accounting	accounting	NOUN
fbem-2001	51	8	firms	firm	NOUN
fbem-2001	51	9	and	and	CCONJ
fbem-2001	51	10	auditees	auditee	NOUN
fbem-2001	51	11	generally	generally	ADV
fbem-2001	51	12	do	do	AUX
fbem-2001	51	13	not	not	PART
fbem-2001	51	14	commit	commit	VERB
fbem-2001	51	15	crimes	crime	NOUN
fbem-2001	51	16	against	against	ADP
fbem-2001	51	17	the	the	DET
fbem-2001	51	18	wind	wind	NOUN
fbem-2001	51	19	.	.	PUNCT
fbem-2001	52	1	therefore	therefore	ADV
fbem-2001	52	2	,	,	PUNCT
fbem-2001	52	3	based	base	VERB
fbem-2001	52	4	on	on	ADP
fbem-2001	52	5	the	the	DET
fbem-2001	52	6	above	above	ADJ
fbem-2001	52	7	analysis	analysis	NOUN
fbem-2001	52	8	,	,	PUNCT
fbem-2001	52	9	it	it	PRON
fbem-2001	52	10	is	be	AUX
fbem-2001	52	11	assumed	assume	VERB
fbem-2001	52	12	that	that	SCONJ
fbem-2001	52	13	auditors	auditor	NOUN
fbem-2001	52	14	will	will	AUX
fbem-2001	52	15	pay	pay	VERB
fbem-2001	52	16	more	more	ADJ
fbem-2001	52	17	attention	attention	NOUN
fbem-2001	52	18	to	to	ADP
fbem-2001	52	19	related	relate	VERB
fbem-2001	52	20	matters	matter	NOUN
fbem-2001	52	21	for	for	ADP
fbem-2001	52	22	"	"	PUNCT
fbem-2001	52	23	reputation	reputation	NOUN
fbem-2001	52	24	maintenance	maintenance	NOUN
fbem-2001	52	25	"	"	PUNCT
fbem-2001	52	26	and	and	CCONJ
fbem-2001	52	27	"	"	PUNCT
fbem-2001	52	28	reduce	reduce	VERB
fbem-2001	52	29	related	related	ADJ
fbem-2001	52	30	audit	audit	NOUN
fbem-2001	52	31	risk	risk	NOUN
fbem-2001	52	32	"	"	PUNCT
fbem-2001	52	33	;	;	PUNCT
fbem-2001	52	34	and	and	CCONJ
fbem-2001	52	35	management	management	NOUN
fbem-2001	52	36	will	will	AUX
fbem-2001	52	37	also	also	ADV
fbem-2001	52	38	reduce	reduce	VERB
fbem-2001	52	39	corporate	corporate	ADJ
fbem-2001	52	40	earnings	earning	NOUN
fbem-2001	52	41	management	management	NOUN
fbem-2001	52	42	for	for	ADP
fbem-2001	52	43	positive	positive	ADJ
fbem-2001	52	44	feedback	feedback	NOUN
fbem-2001	52	45	.	.	PUNCT
fbem-2001	53	1	that	that	PRON
fbem-2001	53	2	is	be	AUX
fbem-2001	53	3	to	to	PART
fbem-2001	53	4	assume	assume	VERB
fbem-2001	53	5	that	that	SCONJ
fbem-2001	53	6	h1	h1	NOUN
fbem-2001	53	7	:	:	PUNCT
fbem-2001	53	8	h1	h1	PROPN
fbem-2001	53	9	:	:	PUNCT
fbem-2001	53	10	the	the	DET
fbem-2001	53	11	disclosure	disclosure	NOUN
fbem-2001	53	12	of	of	ADP
fbem-2001	53	13	key	key	ADJ
fbem-2001	53	14	audits	audits	NOUN
fbem-2001	53	15	has	have	VERB
fbem-2001	53	16	a	a	DET
fbem-2001	53	17	governance	governance	NOUN
fbem-2001	53	18	role	role	NOUN
fbem-2001	53	19	in	in	ADP
fbem-2001	53	20	the	the	DET
fbem-2001	53	21	company	company	NOUN
fbem-2001	53	22	's	's	PART
fbem-2001	53	23	earnings	earning	NOUN
fbem-2001	53	24	management	management	NOUN
fbem-2001	53	25	.	.	PUNCT
fbem-2001	54	1	the	the	DET
fbem-2001	54	2	content	content	NOUN
fbem-2001	54	3	of	of	ADP
fbem-2001	54	4	key	key	ADJ
fbem-2001	54	5	audit	audit	NOUN
fbem-2001	54	6	matters	matter	NOUN
fbem-2001	54	7	is	be	AUX
fbem-2001	54	8	decided	decide	VERB
fbem-2001	54	9	by	by	ADP
fbem-2001	54	10	auditors	auditor	NOUN
fbem-2001	54	11	through	through	ADP
fbem-2001	54	12	professional	professional	ADJ
fbem-2001	54	13	judgment	judgment	NOUN
fbem-2001	54	14	according	accord	VERB
fbem-2001	54	15	to	to	ADP
fbem-2001	54	16	the	the	DET
fbem-2001	54	17	specific	specific	ADJ
fbem-2001	54	18	situation	situation	NOUN
fbem-2001	54	19	of	of	ADP
fbem-2001	54	20	the	the	DET
fbem-2001	54	21	enterprise	enterprise	NOUN
fbem-2001	54	22	.	.	PUNCT
fbem-2001	55	1	so	so	ADV
fbem-2001	55	2	as	as	ADP
fbem-2001	55	3	a	a	DET
fbem-2001	55	4	relatively	relatively	ADV
fbem-2001	55	5	personalized	personalized	ADJ
fbem-2001	55	6	information	information	NOUN
fbem-2001	55	7	,	,	PUNCT
fbem-2001	55	8	how	how	SCONJ
fbem-2001	55	9	do	do	AUX
fbem-2001	55	10	the	the	DET
fbem-2001	55	11	key	key	ADJ
fbem-2001	55	12	audit	audit	NOUN
fbem-2001	55	13	matters	matter	NOUN
fbem-2001	55	14	issued	issue	VERB
fbem-2001	55	15	by	by	ADP
fbem-2001	55	16	auditors	auditor	NOUN
fbem-2001	55	17	affect	affect	VERB
fbem-2001	55	18	the	the	DET
fbem-2001	55	19	earnings	earning	NOUN
fbem-2001	55	20	management	management	NOUN
fbem-2001	55	21	of	of	ADP
fbem-2001	55	22	enterprises	enterprise	NOUN
fbem-2001	55	23	?	?	PUNCT
fbem-2001	56	1	corresponding	correspond	VERB
fbem-2001	56	2	inferential	inferential	ADJ
fbem-2001	56	3	theory	theory	NOUN
fbem-2001	56	4	(	(	PUNCT
fbem-2001	56	5	cit	cit	PROPN
fbem-2001	56	6	)	)	PUNCT
fbem-2001	57	1	[	[	X
fbem-2001	57	2	9	9	NUM
fbem-2001	57	3	]	]	PUNCT
fbem-2001	57	4	refers	refer	VERB
fbem-2001	57	5	to	to	ADP
fbem-2001	57	6	the	the	DET
fbem-2001	57	7	intention	intention	NOUN
fbem-2001	57	8	and	and	CCONJ
fbem-2001	57	9	motivation	motivation	NOUN
fbem-2001	57	10	of	of	ADP
fbem-2001	57	11	behavior	behavior	NOUN
fbem-2001	57	12	through	through	ADP
fbem-2001	57	13	personal	personal	ADJ
fbem-2001	57	14	behavior	behavior	NOUN
fbem-2001	57	15	and	and	CCONJ
fbem-2001	57	16	results	result	VERB
fbem-2001	57	17	when	when	SCONJ
fbem-2001	57	18	summarizing	summarize	VERB
fbem-2001	57	19	the	the	DET
fbem-2001	57	20	cause	cause	NOUN
fbem-2001	57	21	of	of	ADP
fbem-2001	57	22	the	the	DET
fbem-2001	57	23	problem	problem	NOUN
fbem-2001	57	24	,	,	PUNCT
fbem-2001	57	25	which	which	PRON
fbem-2001	57	26	can	can	AUX
fbem-2001	57	27	be	be	AUX
fbem-2001	57	28	used	use	VERB
fbem-2001	57	29	to	to	PART
fbem-2001	57	30	explain	explain	VERB
fbem-2001	57	31	the	the	DET
fbem-2001	57	32	response	response	NOUN
fbem-2001	57	33	of	of	ADP
fbem-2001	57	34	auditors	auditor	NOUN
fbem-2001	57	35	to	to	PART
fbem-2001	57	36	perceive	perceive	VERB
fbem-2001	57	37	the	the	DET
fbem-2001	57	38	management	management	NOUN
fbem-2001	57	39	of	of	ADP
fbem-2001	57	40	corporate	corporate	ADJ
fbem-2001	57	41	earnings	earning	NOUN
fbem-2001	57	42	.	.	PUNCT
fbem-2001	58	1	corresponding	correspond	VERB
fbem-2001	58	2	inferential	inferential	ADJ
fbem-2001	58	3	theory	theory	NOUN
fbem-2001	58	4	suggests	suggest	VERB
fbem-2001	58	5	[	[	X
fbem-2001	58	6	10	10	NUM
fbem-2001	58	7	]	]	PUNCT
fbem-2001	58	8	that	that	SCONJ
fbem-2001	58	9	the	the	DET
fbem-2001	58	10	auditor	auditor	NOUN
fbem-2001	58	11	's	's	PART
fbem-2001	58	12	response	response	NOUN
fbem-2001	58	13	to	to	ADP
fbem-2001	58	14	management	management	NOUN
fbem-2001	58	15	surplus	surplus	NOUN
fbem-2001	58	16	management	management	NOUN
fbem-2001	58	17	may	may	AUX
fbem-2001	58	18	be	be	AUX
fbem-2001	58	19	due	due	ADJ
fbem-2001	58	20	to	to	ADP
fbem-2001	58	21	concerns	concern	NOUN
fbem-2001	58	22	about	about	ADP
fbem-2001	58	23	individual	individual	ADJ
fbem-2001	58	24	management	management	NOUN
fbem-2001	58	25	.	.	PUNCT
fbem-2001	59	1	the	the	DET
fbem-2001	59	2	past	past	ADJ
fbem-2001	59	3	research[10	research[10	NOUN
fbem-2001	59	4	]	]	PUNCT
fbem-2001	59	5	has	have	AUX
fbem-2001	59	6	believed	believe	VERB
fbem-2001	59	7	that	that	SCONJ
fbem-2001	59	8	,	,	PUNCT
fbem-2001	59	9	when	when	SCONJ
fbem-2001	59	10	the	the	DET
fbem-2001	59	11	following	follow	VERB
fbem-2001	59	12	three	three	NUM
fbem-2001	59	13	characteristics	characteristic	NOUN
fbem-2001	59	14	are	be	AUX
fbem-2001	59	15	observed	observe	VERB
fbem-2001	59	16	,	,	PUNCT
fbem-2001	59	17	the	the	PRON
fbem-2001	59	18	greater	great	ADJ
fbem-2001	59	19	the	the	DET
fbem-2001	59	20	correctness	correctness	NOUN
fbem-2001	59	21	of	of	ADP
fbem-2001	59	22	the	the	DET
fbem-2001	59	23	tendency	tendency	NOUN
fbem-2001	59	24	inference	inference	NOUN
fbem-2001	59	25	:	:	PUNCT
fbem-2001	59	26	(	(	PUNCT
fbem-2001	59	27	1)the	1)the	DET
fbem-2001	59	28	social	social	ADJ
fbem-2001	59	29	expectation	expectation	NOUN
fbem-2001	59	30	,	,	PUNCT
fbem-2001	59	31	the	the	PRON
fbem-2001	59	32	closer	close	ADJ
fbem-2001	59	33	a	a	DET
fbem-2001	59	34	person	person	NOUN
fbem-2001	59	35	's	's	PART
fbem-2001	59	36	behavior	behavior	NOUN
fbem-2001	59	37	to	to	ADP
fbem-2001	59	38	the	the	DET
fbem-2001	59	39	social	social	ADJ
fbem-2001	59	40	expectation	expectation	NOUN
fbem-2001	59	41	activity	activity	NOUN
fbem-2001	59	42	,	,	PUNCT
fbem-2001	59	43	the	the	DET
fbem-2001	59	44	more	more	ADV
fbem-2001	59	45	difficult	difficult	ADJ
fbem-2001	59	46	to	to	PART
fbem-2001	59	47	judge	judge	VERB
fbem-2001	59	48	the	the	DET
fbem-2001	59	49	true	true	ADJ
fbem-2001	59	50	attitude	attitude	NOUN
fbem-2001	59	51	,	,	PUNCT
fbem-2001	59	52	otherwise	otherwise	ADV
fbem-2001	59	53	can	can	AUX
fbem-2001	59	54	judge	judge	VERB
fbem-2001	59	55	;	;	PUNCT
fbem-2001	59	56	(	(	PUNCT
fbem-2001	59	57	2	2	X
fbem-2001	59	58	)	)	PUNCT
fbem-2001	59	59	behavior	behavior	NOUN
fbem-2001	59	60	free	free	ADJ
fbem-2001	59	61	choice	choice	NOUN
fbem-2001	59	62	,	,	PUNCT
fbem-2001	59	63	the	the	DET
fbem-2001	59	64	goal	goal	NOUN
fbem-2001	59	65	of	of	ADP
fbem-2001	59	66	the	the	DET
fbem-2001	59	67	behavior	behavior	NOUN
fbem-2001	59	68	originator	originator	NOUN
fbem-2001	59	69	is	be	AUX
fbem-2001	59	70	to	to	PART
fbem-2001	59	71	get	get	VERB
fbem-2001	59	72	the	the	DET
fbem-2001	59	73	result	result	NOUN
fbem-2001	59	74	of	of	ADP
fbem-2001	59	75	the	the	DET
fbem-2001	59	76	behavior	behavior	NOUN
fbem-2001	59	77	;	;	PUNCT
fbem-2001	59	78	(	(	PUNCT
fbem-2001	59	79	3	3	X
fbem-2001	59	80	)	)	PUNCT
fbem-2001	59	81	non	non	ADJ
fbem-2001	59	82	-	-	ADJ
fbem-2001	59	83	common	common	ADJ
fbem-2001	59	84	results	result	NOUN
fbem-2001	59	85	,	,	PUNCT
fbem-2001	59	86	the	the	DET
fbem-2001	59	87	originator	originator	NOUN
fbem-2001	59	88	of	of	ADP
fbem-2001	59	89	the	the	DET
fbem-2001	59	90	behavior	behavior	NOUN
fbem-2001	59	91	knows	know	VERB
fbem-2001	59	92	the	the	DET
fbem-2001	59	93	result	result	NOUN
fbem-2001	59	94	of	of	ADP
fbem-2001	59	95	the	the	DET
fbem-2001	59	96	behavior	behavior	NOUN
fbem-2001	59	97	.	.	PUNCT
fbem-2001	60	1	management	management	NOUN
fbem-2001	60	2	's	's	PART
fbem-2001	60	3	surplus	surplus	ADJ
fbem-2001	60	4	management	management	NOUN
fbem-2001	60	5	behavior	behavior	NOUN
fbem-2001	60	6	just	just	ADV
fbem-2001	60	7	meets	meet	VERB
fbem-2001	60	8	these	these	DET
fbem-2001	60	9	three	three	NUM
fbem-2001	60	10	characteristics	characteristic	NOUN
fbem-2001	60	11	.	.	PUNCT
fbem-2001	61	1	surplus	surplus	NOUN
fbem-2001	61	2	management	management	NOUN
fbem-2001	61	3	is	be	AUX
fbem-2001	61	4	freely	freely	ADV
fbem-2001	61	5	chosen	choose	VERB
fbem-2001	61	6	by	by	ADP
fbem-2001	61	7	the	the	DET
fbem-2001	61	8	governance	governance	NOUN
fbem-2001	61	9	layer	layer	NOUN
fbem-2001	61	10	(	(	PUNCT
fbem-2001	61	11	i.	i.	PROPN
fbem-2001	61	12	e.	e.	PROPN
fbem-2001	61	13	feature	feature	PROPN
fbem-2001	61	14	(	(	PUNCT
fbem-2001	61	15	2	2	NUM
fbem-2001	61	16	)	)	PUNCT
fbem-2001	61	17	)	)	PUNCT
fbem-2001	61	18	,	,	PUNCT
fbem-2001	61	19	changing	change	VERB
fbem-2001	61	20	the	the	DET
fbem-2001	61	21	reporting	reporting	NOUN
fbem-2001	61	22	earnings	earning	NOUN
fbem-2001	61	23	(	(	PUNCT
fbem-2001	61	24	i.	i.	PROPN
fbem-2001	61	25	e.	e.	PROPN
fbem-2001	61	26	feature	feature	PROPN
fbem-2001	61	27	(	(	PUNCT
fbem-2001	61	28	3	3	NUM
fbem-2001	61	29	)	)	PUNCT
fbem-2001	61	30	)	)	PUNCT
fbem-2001	61	31	for	for	ADP
fbem-2001	61	32	opportunistic	opportunistic	ADJ
fbem-2001	61	33	purposes	purpose	NOUN
fbem-2001	61	34	,	,	PUNCT
fbem-2001	61	35	usually	usually	ADV
fbem-2001	61	36	harming	harm	VERB
fbem-2001	61	37	the	the	DET
fbem-2001	61	38	company	company	NOUN
fbem-2001	61	39	owners	owner	NOUN
fbem-2001	61	40	and	and	CCONJ
fbem-2001	61	41	the	the	DET
fbem-2001	61	42	public	public	ADJ
fbem-2001	61	43	interests	interest	NOUN
fbem-2001	61	44	(	(	PUNCT
fbem-2001	61	45	i.	i.	PROPN
fbem-2001	61	46	e.	e.	PROPN
fbem-2001	61	47	feature	feature	PROPN
fbem-2001	61	48	(	(	PUNCT
fbem-2001	61	49	1	1	NUM
fbem-2001	61	50	)	)	PUNCT
fbem-2001	61	51	)	)	PUNCT
fbem-2001	61	52	.	.	PUNCT
fbem-2001	62	1	therefore	therefore	ADV
fbem-2001	62	2	,	,	PUNCT
fbem-2001	62	3	after	after	ADP
fbem-2001	62	4	discovering	discover	VERB
fbem-2001	62	5	the	the	DET
fbem-2001	62	6	management	management	NOUN
fbem-2001	62	7	surplus	surplus	NOUN
fbem-2001	62	8	management	management	NOUN
fbem-2001	62	9	behavior	behavior	NOUN
fbem-2001	62	10	,	,	PUNCT
fbem-2001	62	11	the	the	DET
fbem-2001	62	12	auditor	auditor	NOUN
fbem-2001	62	13	will	will	AUX
fbem-2001	62	14	make	make	VERB
fbem-2001	62	15	a	a	DET
fbem-2001	62	16	stronger	strong	ADJ
fbem-2001	62	17	inference	inference	NOUN
fbem-2001	62	18	to	to	ADP
fbem-2001	62	19	the	the	DET
fbem-2001	62	20	management	management	NOUN
fbem-2001	62	21	at	at	ADP
fbem-2001	62	22	the	the	DET
fbem-2001	62	23	same	same	ADJ
fbem-2001	62	24	level	level	NOUN
fbem-2001	62	25	of	of	ADP
fbem-2001	62	26	importance	importance	NOUN
fbem-2001	62	27	:	:	PUNCT
fbem-2001	62	28	the	the	DET
fbem-2001	62	29	management	management	NOUN
fbem-2001	62	30	has	have	VERB
fbem-2001	62	31	the	the	DET
fbem-2001	62	32	intention	intention	NOUN
fbem-2001	62	33	to	to	PART
fbem-2001	62	34	manipulate	manipulate	VERB
fbem-2001	62	35	the	the	DET
fbem-2001	62	36	surplus	surplus	NOUN
fbem-2001	62	37	,	,	PUNCT
fbem-2001	62	38	is	be	AUX
fbem-2001	62	39	the	the	DET
fbem-2001	62	40	management	management	NOUN
fbem-2001	62	41	credible	credible	ADJ
fbem-2001	62	42	,	,	PUNCT
fbem-2001	62	43	and	and	CCONJ
fbem-2001	62	44	is	be	AUX
fbem-2001	62	45	there	there	PRON
fbem-2001	62	46	any	any	DET
fbem-2001	62	47	other	other	ADJ
fbem-2001	62	48	misconduct	misconduct	NOUN
fbem-2001	62	49	?	?	PUNCT
fbem-2001	63	1	thus	thus	ADV
fbem-2001	63	2	to	to	PART
fbem-2001	63	3	evaluate	evaluate	VERB
fbem-2001	63	4	the	the	DET
fbem-2001	63	5	audit	audit	NOUN
fbem-2001	63	6	project	project	NOUN
fbem-2001	63	7	has	have	VERB
fbem-2001	63	8	a	a	DET
fbem-2001	63	9	higher	high	ADJ
fbem-2001	63	10	audit	audit	NOUN
fbem-2001	63	11	risk	risk	NOUN
fbem-2001	63	12	.	.	PUNCT
fbem-2001	64	1	this	this	PRON
fbem-2001	64	2	also	also	ADV
fbem-2001	64	3	means	mean	VERB
fbem-2001	64	4	that	that	SCONJ
fbem-2001	64	5	there	there	PRON
fbem-2001	64	6	are	be	VERB
fbem-2001	64	7	more	more	ADV
fbem-2001	64	8	important	important	ADJ
fbem-2001	64	9	matters	matter	NOUN
fbem-2001	64	10	to	to	PART
fbem-2001	64	11	communicate	communicate	VERB
fbem-2001	64	12	with	with	ADP
fbem-2001	64	13	management	management	NOUN
fbem-2001	64	14	to	to	PART
fbem-2001	64	15	ensure	ensure	VERB
fbem-2001	64	16	the	the	DET
fbem-2001	64	17	objectivity	objectivity	NOUN
fbem-2001	64	18	of	of	ADP
fbem-2001	64	19	the	the	DET
fbem-2001	64	20	disclosure	disclosure	NOUN
fbem-2001	64	21	.	.	PUNCT
fbem-2001	65	1	the	the	DET
fbem-2001	65	2	means	mean	VERB
fbem-2001	65	3	that	that	SCONJ
fbem-2001	65	4	more	more	ADJ
fbem-2001	65	5	matters	matter	NOUN
fbem-2001	65	6	may	may	AUX
fbem-2001	65	7	need	need	VERB
fbem-2001	65	8	to	to	PART
fbem-2001	65	9	be	be	AUX
fbem-2001	65	10	disclosed	disclose	VERB
fbem-2001	65	11	in	in	ADP
fbem-2001	65	12	accordance	accordance	NOUN
fbem-2001	65	13	with	with	ADP
fbem-2001	65	14	the	the	DET
fbem-2001	65	15	guidelines[35	guidelines[35	PROPN
fbem-2001	65	16	]	]	PUNCT
fbem-2001	65	17	.	.	PUNCT
fbem-2001	66	1	in	in	ADP
fbem-2001	66	2	this	this	DET
fbem-2001	66	3	case	case	NOUN
fbem-2001	66	4	,	,	PUNCT
fbem-2001	66	5	on	on	ADP
fbem-2001	66	6	the	the	DET
fbem-2001	66	7	one	one	NUM
fbem-2001	66	8	hand	hand	NOUN
fbem-2001	66	9	,	,	PUNCT
fbem-2001	66	10	in	in	ADP
fbem-2001	66	11	order	order	NOUN
fbem-2001	66	12	to	to	PART
fbem-2001	66	13	accurately	accurately	ADV
fbem-2001	66	14	identify	identify	VERB
fbem-2001	66	15	the	the	DET
fbem-2001	66	16	risk	risk	NOUN
fbem-2001	66	17	of	of	ADP
fbem-2001	66	18	major	major	ADJ
fbem-2001	66	19	misstatement	misstatement	NOUN
fbem-2001	66	20	and	and	CCONJ
fbem-2001	66	21	reduce	reduce	VERB
fbem-2001	66	22	the	the	DET
fbem-2001	66	23	inspection	inspection	NOUN
fbem-2001	66	24	risk	risk	NOUN
fbem-2001	66	25	,	,	PUNCT
fbem-2001	66	26	the	the	DET
fbem-2001	66	27	auditors	auditor	NOUN
fbem-2001	66	28	will	will	AUX
fbem-2001	66	29	invest	invest	VERB
fbem-2001	66	30	more	more	ADJ
fbem-2001	66	31	audit	audit	NOUN
fbem-2001	66	32	resources	resource	NOUN
fbem-2001	66	33	in	in	ADP
fbem-2001	66	34	response	response	NOUN
fbem-2001	66	35	to	to	ADP
fbem-2001	66	36	the	the	DET
fbem-2001	66	37	management	management	NOUN
fbem-2001	66	38	of	of	ADP
fbem-2001	66	39	the	the	DET
fbem-2001	66	40	surplus	surplus	ADJ
fbem-2001	66	41	management	management	NOUN
fbem-2001	66	42	.	.	PUNCT
fbem-2001	67	1	on	on	ADP
fbem-2001	67	2	the	the	DET
fbem-2001	67	3	other	other	ADJ
fbem-2001	67	4	hand	hand	NOUN
fbem-2001	67	5	,	,	PUNCT
fbem-2001	67	6	auditors	auditor	NOUN
fbem-2001	67	7	will	will	AUX
fbem-2001	67	8	strengthen	strengthen	VERB
fbem-2001	67	9	the	the	DET
fbem-2001	67	10	disclosure	disclosure	NOUN
fbem-2001	67	11	in	in	ADP
fbem-2001	67	12	the	the	DET
fbem-2001	67	13	audit	audit	NOUN
fbem-2001	67	14	reports	report	VERB
fbem-2001	67	15	to	to	PART
fbem-2001	67	16	reduce	reduce	VERB
fbem-2001	67	17	the	the	DET
fbem-2001	67	18	audit	audit	NOUN
fbem-2001	67	19	responsibility	responsibility	NOUN
fbem-2001	67	20	[	[	X
fbem-2001	67	21	35	35	NUM
fbem-2001	67	22	]	]	X
fbem-2001	67	23	,	,	PUNCT
fbem-2001	67	24	such	such	ADJ
fbem-2001	67	25	as	as	ADP
fbem-2001	67	26	using	use	VERB
fbem-2001	67	27	more	more	ADJ
fbem-2001	67	28	of	of	ADP
fbem-2001	67	29	the	the	DET
fbem-2001	67	30	disclosure	disclosure	NOUN
fbem-2001	67	31	of	of	ADP
fbem-2001	67	32	key	key	ADJ
fbem-2001	67	33	audit	audit	NOUN
fbem-2001	67	34	matters	matter	NOUN
fbem-2001	67	35	to	to	PART
fbem-2001	67	36	warn	warn	VERB
fbem-2001	67	37	the	the	DET
fbem-2001	67	38	information	information	NOUN
fbem-2001	67	39	users	user	NOUN
fbem-2001	67	40	to	to	PART
fbem-2001	67	41	reduce	reduce	VERB
fbem-2001	67	42	the	the	DET
fbem-2001	67	43	relevant	relevant	ADJ
fbem-2001	67	44	responsibility	responsibility	NOUN
fbem-2001	67	45	[	[	X
fbem-2001	67	46	39	39	NUM
fbem-2001	67	47	]	]	PUNCT
fbem-2001	67	48	.	.	PUNCT
fbem-2001	68	1	for	for	ADP
fbem-2001	68	2	the	the	DET
fbem-2001	68	3	management	management	NOUN
fbem-2001	68	4	level	level	NOUN
fbem-2001	68	5	,	,	PUNCT
fbem-2001	68	6	adding	add	VERB
fbem-2001	68	7	separate	separate	ADJ
fbem-2001	68	8	key	key	ADJ
fbem-2001	68	9	audits	audits	NOUN
fbem-2001	68	10	to	to	PART
fbem-2001	68	11	respond	respond	VERB
fbem-2001	68	12	to	to	ADP
fbem-2001	68	13	management	management	NOUN
fbem-2001	68	14	surplus	surplus	NOUN
fbem-2001	68	15	management	management	NOUN
fbem-2001	68	16	may	may	AUX
fbem-2001	68	17	attract	attract	VERB
fbem-2001	68	18	the	the	DET
fbem-2001	68	19	attention	attention	NOUN
fbem-2001	68	20	of	of	ADP
fbem-2001	68	21	institutional	institutional	ADJ
fbem-2001	68	22	investors	investor	NOUN
fbem-2001	69	1	[	[	X
fbem-2001	69	2	20	20	NUM
fbem-2001	69	3	]	]	PUNCT
fbem-2001	69	4	,	,	PUNCT
fbem-2001	69	5	regulatory	regulatory	ADJ
fbem-2001	70	1	[	[	X
fbem-2001	70	2	42	42	NUM
fbem-2001	70	3	]	]	PUNCT
fbem-2001	70	4	,	,	PUNCT
fbem-2001	70	5	and	and	CCONJ
fbem-2001	70	6	analysts	analyst	NOUN
fbem-2001	71	1	[	[	X
fbem-2001	71	2	8][41	8][41	NOUN
fbem-2001	71	3	]	]	PUNCT
fbem-2001	71	4	,	,	PUNCT
fbem-2001	71	5	who	who	PRON
fbem-2001	71	6	have	have	VERB
fbem-2001	71	7	an	an	DET
fbem-2001	71	8	important	important	ADJ
fbem-2001	71	9	impact	impact	NOUN
fbem-2001	71	10	on	on	ADP
fbem-2001	71	11	the	the	DET
fbem-2001	71	12	capital	capital	NOUN
fbem-2001	71	13	markets	market	NOUN
fbem-2001	71	14	,	,	PUNCT
fbem-2001	71	15	put	put	VERB
fbem-2001	71	16	performance	performance	NOUN
fbem-2001	71	17	pressure	pressure	NOUN
fbem-2001	71	18	on	on	ADP
fbem-2001	71	19	management	management	NOUN
fbem-2001	71	20	[	[	X
fbem-2001	71	21	41	41	NUM
fbem-2001	71	22	]	]	PUNCT
fbem-2001	71	23	,	,	PUNCT
fbem-2001	71	24	integrity	integrity	NOUN
fbem-2001	71	25	,	,	PUNCT
fbem-2001	71	26	and	and	CCONJ
fbem-2001	71	27	legal	legal	ADJ
fbem-2001	71	28	crisis	crisis	NOUN
fbem-2001	71	29	,	,	PUNCT
fbem-2001	71	30	then	then	ADV
fbem-2001	71	31	reduce	reduce	VERB
fbem-2001	71	32	the	the	DET
fbem-2001	71	33	management	management	NOUN
fbem-2001	71	34	selfinterest	selfinterest	NOUN
fbem-2001	71	35	behavior	behavior	NOUN
fbem-2001	71	36	[	[	X
fbem-2001	71	37	7	7	NUM
fbem-2001	71	38	]	]	PUNCT
fbem-2001	71	39	;	;	PUNCT
fbem-2001	71	40	on	on	ADP
fbem-2001	71	41	the	the	DET
fbem-2001	71	42	other	other	ADJ
fbem-2001	71	43	hand	hand	NOUN
fbem-2001	71	44	,	,	PUNCT
fbem-2001	71	45	the	the	DET
fbem-2001	71	46	key	key	ADJ
fbem-2001	71	47	audit	audit	NOUN
fbem-2001	71	48	matters	matter	VERB
fbem-2001	71	49	style	style	NOUN
fbem-2001	71	50	of	of	ADP
fbem-2001	71	51	the	the	DET
fbem-2001	71	52	same	same	ADJ
fbem-2001	71	53	accounting	accounting	NOUN
fbem-2001	71	54	firm	firm	NOUN
fbem-2001	71	55	has	have	VERB
fbem-2001	71	56	a	a	DET
fbem-2001	71	57	certain	certain	ADJ
fbem-2001	71	58	similarity	similarity	NOUN
fbem-2001	72	1	[	[	X
fbem-2001	72	2	28	28	NUM
fbem-2001	72	3	]	]	PUNCT
fbem-2001	72	4	,	,	PUNCT
fbem-2001	72	5	the	the	DET
fbem-2001	72	6	governance	governance	NOUN
fbem-2001	72	7	layer	layer	NOUN
fbem-2001	72	8	can	can	AUX
fbem-2001	72	9	improve	improve	VERB
fbem-2001	72	10	the	the	DET
fbem-2001	72	11	internal	internal	ADJ
fbem-2001	72	12	control	control	NOUN
fbem-2001	72	13	of	of	ADP
fbem-2001	72	14	the	the	DET
fbem-2001	72	15	company	company	NOUN
fbem-2001	72	16	by	by	ADP
fbem-2001	72	17	accurately	accurately	ADV
fbem-2001	72	18	identifying	identify	VERB
fbem-2001	72	19	and	and	CCONJ
fbem-2001	72	20	finding	find	VERB
fbem-2001	72	21	the	the	DET
fbem-2001	72	22	internal	internal	ADJ
fbem-2001	72	23	control	control	NOUN
fbem-2001	72	24	defects	defect	NOUN
fbem-2001	72	25	,	,	PUNCT
fbem-2001	72	26	reduce	reduce	VERB
fbem-2001	72	27	surplus	surplus	NOUN
fbem-2001	72	28	management[12	management[12	PROPN
fbem-2001	72	29	]	]	PUNCT
fbem-2001	72	30	,	,	PUNCT
fbem-2001	72	31	improve	improve	VERB
fbem-2001	72	32	169	169	NUM
fbem-2001	72	33	the	the	DET
fbem-2001	72	34	corporate	corporate	ADJ
fbem-2001	72	35	governance	governance	NOUN
fbem-2001	72	36	level	level	NOUN
fbem-2001	73	1	[	[	X
fbem-2001	73	2	23].in	23].in	NUM
fbem-2001	73	3	summary	summary	NOUN
fbem-2001	73	4	,	,	PUNCT
fbem-2001	73	5	the	the	DET
fbem-2001	73	6	second	second	ADJ
fbem-2001	73	7	hypothesis	hypothesis	NOUN
fbem-2001	73	8	of	of	ADP
fbem-2001	73	9	this	this	DET
fbem-2001	73	10	paper	paper	NOUN
fbem-2001	73	11	is	be	AUX
fbem-2001	73	12	proposed	propose	VERB
fbem-2001	73	13	:	:	PUNCT
fbem-2001	73	14	h2	h2	NOUN
fbem-2001	73	15	:	:	PUNCT
fbem-2001	73	16	the	the	PRON
fbem-2001	73	17	more	more	ADV
fbem-2001	73	18	the	the	DET
fbem-2001	73	19	number	number	NOUN
fbem-2001	73	20	of	of	ADP
fbem-2001	73	21	key	key	ADJ
fbem-2001	73	22	audit	audit	NOUN
fbem-2001	73	23	matters	matter	NOUN
fbem-2001	73	24	is	be	AUX
fbem-2001	73	25	disclosed	disclose	VERB
fbem-2001	73	26	,	,	PUNCT
fbem-2001	73	27	the	the	PRON
fbem-2001	73	28	lower	low	ADJ
fbem-2001	73	29	the	the	DET
fbem-2001	73	30	surplus	surplus	ADJ
fbem-2001	73	31	management	management	NOUN
fbem-2001	73	32	degree	degree	NOUN
fbem-2001	73	33	of	of	ADP
fbem-2001	73	34	listed	list	VERB
fbem-2001	73	35	companies	company	NOUN
fbem-2001	73	36	.	.	PUNCT
fbem-2001	74	1	3	3	X
fbem-2001	74	2	.	.	X
fbem-2001	74	3	research	research	NOUN
fbem-2001	74	4	design	design	PROPN
fbem-2001	74	5	3.1	3.1	NUM
fbem-2001	74	6	.	.	PUNCT
fbem-2001	74	7	model	model	NOUN
fbem-2001	74	8	and	and	CCONJ
fbem-2001	74	9	estimation	estimation	NOUN
fbem-2001	74	10	method	method	VERB
fbem-2001	74	11	the	the	DET
fbem-2001	74	12	guidelines	guideline	NOUN
fbem-2001	74	13	for	for	ADP
fbem-2001	74	14	key	key	ADJ
fbem-2001	74	15	audit	audit	NOUN
fbem-2001	74	16	matters	matter	NOUN
fbem-2001	74	17	stipulate	stipulate	VERB
fbem-2001	74	18	that	that	PRON
fbem-2001	74	19	a+hshare	a+hshare	PROPN
fbem-2001	74	20	companies	company	NOUN
fbem-2001	74	21	have	have	AUX
fbem-2001	74	22	disclosed	disclose	VERB
fbem-2001	74	23	key	key	ADJ
fbem-2001	74	24	audit	audit	NOUN
fbem-2001	74	25	matters	matter	NOUN
fbem-2001	74	26	in	in	ADP
fbem-2001	74	27	their	their	PRON
fbem-2001	74	28	annual	annual	ADJ
fbem-2001	74	29	audit	audit	NOUN
fbem-2001	74	30	reports	report	NOUN
fbem-2001	74	31	since	since	SCONJ
fbem-2001	74	32	2017	2017	NUM
fbem-2001	74	33	,	,	PUNCT
fbem-2001	74	34	and	and	CCONJ
fbem-2001	74	35	other	other	ADJ
fbem-2001	74	36	a	a	DET
fbem-2001	74	37	-	-	PUNCT
fbem-2001	74	38	share	share	NOUN
fbem-2001	74	39	listed	list	VERB
fbem-2001	74	40	companies	company	NOUN
fbem-2001	74	41	began	begin	VERB
fbem-2001	74	42	to	to	PART
fbem-2001	74	43	implement	implement	VERB
fbem-2001	74	44	the	the	DET
fbem-2001	74	45	guidelines	guideline	NOUN
fbem-2001	74	46	in	in	ADP
fbem-2001	74	47	2018	2018	NUM
fbem-2001	74	48	,	,	PUNCT
fbem-2001	74	49	which	which	PRON
fbem-2001	74	50	can	can	AUX
fbem-2001	74	51	be	be	AUX
fbem-2001	74	52	regarded	regard	VERB
fbem-2001	74	53	as	as	ADP
fbem-2001	74	54	a	a	DET
fbem-2001	74	55	quasi	quasi	ADJ
fbem-2001	74	56	-	-	ADJ
fbem-2001	74	57	natural	natural	ADJ
fbem-2001	74	58	experiment	experiment	NOUN
fbem-2001	74	59	in	in	ADP
fbem-2001	74	60	china	china	PROPN
fbem-2001	74	61	's	's	PART
fbem-2001	74	62	capital	capital	NOUN
fbem-2001	74	63	market	market	NOUN
fbem-2001	74	64	.	.	PUNCT
fbem-2001	75	1	evaluation	evaluation	NOUN
fbem-2001	75	2	of	of	ADP
fbem-2001	75	3	its	its	PRON
fbem-2001	75	4	effect	effect	NOUN
fbem-2001	75	5	is	be	AUX
fbem-2001	75	6	usually	usually	ADV
fbem-2001	75	7	analyzed	analyze	VERB
fbem-2001	75	8	using	use	VERB
fbem-2001	75	9	constructing	construct	VERB
fbem-2001	75	10	a	a	DET
fbem-2001	75	11	psm	psm	NOUN
fbem-2001	75	12	-	-	PUNCT
fbem-2001	75	13	did	did	ADJ
fbem-2001	75	14	model	model	NOUN
fbem-2001	75	15	.	.	PUNCT
fbem-2001	76	1	while	while	SCONJ
fbem-2001	76	2	effectively	effectively	ADV
fbem-2001	76	3	evaluating	evaluate	VERB
fbem-2001	76	4	the	the	DET
fbem-2001	76	5	effect	effect	NOUN
fbem-2001	76	6	of	of	ADP
fbem-2001	76	7	policies	policy	NOUN
fbem-2001	76	8	,	,	PUNCT
fbem-2001	76	9	we	we	PRON
fbem-2001	76	10	can	can	AUX
fbem-2001	76	11	alleviate	alleviate	VERB
fbem-2001	76	12	the	the	DET
fbem-2001	76	13	difference	difference	NOUN
fbem-2001	76	14	problem	problem	NOUN
fbem-2001	76	15	caused	cause	VERB
fbem-2001	76	16	by	by	ADP
fbem-2001	76	17	some	some	DET
fbem-2001	76	18	missing	miss	VERB
fbem-2001	76	19	variables	variable	NOUN
fbem-2001	76	20	changing	change	VERB
fbem-2001	76	21	over	over	ADP
fbem-2001	76	22	time	time	NOUN
fbem-2001	76	23	.	.	PUNCT
fbem-2001	77	1	drawing	draw	VERB
fbem-2001	77	2	on	on	ADP
fbem-2001	77	3	the	the	DET
fbem-2001	77	4	research	research	NOUN
fbem-2001	77	5	of	of	ADP
fbem-2001	77	6	yx	yx	PROPN
fbem-2001	77	7	li	li	PROPN
fbem-2001	78	1	[	[	X
fbem-2001	78	2	13	13	NUM
fbem-2001	78	3	]	]	PUNCT
fbem-2001	78	4	,	,	PUNCT
fbem-2001	78	5	a	a	DET
fbem-2001	78	6	+	+	NUM
fbem-2001	78	7	h	h	NOUN
fbem-2001	78	8	-	-	PUNCT
fbem-2001	78	9	share	share	NOUN
fbem-2001	78	10	listed	list	VERB
fbem-2001	78	11	companies	company	NOUN
fbem-2001	78	12	and	and	CCONJ
fbem-2001	78	13	other	other	ADJ
fbem-2001	78	14	a	a	DET
fbem-2001	78	15	-	-	PUNCT
fbem-2001	78	16	share	share	NOUN
fbem-2001	78	17	companies	company	NOUN
fbem-2001	78	18	that	that	PRON
fbem-2001	78	19	voluntarily	voluntarily	ADV
fbem-2001	78	20	take	take	VERB
fbem-2001	78	21	the	the	DET
fbem-2001	78	22	lead	lead	NOUN
fbem-2001	78	23	in	in	ADP
fbem-2001	78	24	implementing	implement	VERB
fbem-2001	78	25	the	the	DET
fbem-2001	78	26	standards	standard	NOUN
fbem-2001	78	27	are	be	AUX
fbem-2001	78	28	taken	take	VERB
fbem-2001	78	29	as	as	ADP
fbem-2001	78	30	the	the	DET
fbem-2001	78	31	processing	processing	NOUN
fbem-2001	78	32	group	group	NOUN
fbem-2001	78	33	,	,	PUNCT
fbem-2001	78	34	and	and	CCONJ
fbem-2001	78	35	other	other	ADJ
fbem-2001	78	36	mainland	mainland	NOUN
fbem-2001	78	37	companies	company	NOUN
fbem-2001	78	38	serve	serve	VERB
fbem-2001	78	39	as	as	ADP
fbem-2001	78	40	the	the	DET
fbem-2001	78	41	control	control	NOUN
fbem-2001	78	42	group	group	NOUN
fbem-2001	78	43	.	.	PUNCT
fbem-2001	79	1	set	set	VERB
fbem-2001	79	2	two	two	NUM
fbem-2001	79	3	virtual	virtual	ADJ
fbem-2001	79	4	variables	variable	NOUN
fbem-2001	79	5	,	,	PUNCT
fbem-2001	79	6	post	post	NOUN
fbem-2001	79	7	and	and	CCONJ
fbem-2001	79	8	year	year	NOUN
fbem-2001	79	9	,	,	PUNCT
fbem-2001	79	10	where	where	SCONJ
fbem-2001	79	11	post=1	post=1	NOUN
fbem-2001	79	12	represents	represent	VERB
fbem-2001	79	13	a	a	DET
fbem-2001	79	14	+	+	NOUN
fbem-2001	79	15	h	h	NOUN
fbem-2001	79	16	share	share	NOUN
fbem-2001	79	17	listed	list	VERB
fbem-2001	79	18	companies	company	NOUN
fbem-2001	79	19	and	and	CCONJ
fbem-2001	79	20	a	a	DET
fbem-2001	79	21	+	+	NOUN
fbem-2001	79	22	h	h	NOUN
fbem-2001	79	23	share	share	NOUN
fbem-2001	79	24	companies	company	NOUN
fbem-2001	79	25	that	that	PRON
fbem-2001	79	26	voluntarily	voluntarily	ADV
fbem-2001	79	27	implement	implement	VERB
fbem-2001	79	28	the	the	DET
fbem-2001	79	29	guidelines	guideline	NOUN
fbem-2001	79	30	,	,	PUNCT
fbem-2001	79	31	post=0	post=0	PROPN
fbem-2001	79	32	represents	represent	VERB
fbem-2001	79	33	other	other	ADJ
fbem-2001	79	34	companies	company	NOUN
fbem-2001	79	35	that	that	PRON
fbem-2001	79	36	implement	implement	VERB
fbem-2001	79	37	the	the	DET
fbem-2001	79	38	guidelines	guideline	NOUN
fbem-2001	79	39	later	later	ADV
fbem-2001	79	40	;	;	PUNCT
fbem-2001	79	41	year=1	year=1	NOUN
fbem-2001	79	42	represents	represent	VERB
fbem-2001	79	43	the	the	DET
fbem-2001	79	44	year	year	NOUN
fbem-2001	79	45	after	after	ADP
fbem-2001	79	46	the	the	DET
fbem-2001	79	47	new	new	ADJ
fbem-2001	79	48	guidelines	guideline	NOUN
fbem-2001	79	49	,	,	PUNCT
fbem-2001	79	50	2017	2017	NUM
fbem-2001	79	51	,	,	PUNCT
fbem-2001	79	52	and	and	CCONJ
fbem-2001	79	53	year=0	year=0	PROPN
fbem-2001	79	54	represents	represent	VERB
fbem-2001	79	55	2016	2016	NUM
fbem-2001	79	56	.	.	PUNCT
fbem-2001	80	1	the	the	DET
fbem-2001	80	2	did	do	AUX
fbem-2001	80	3	regression	regression	NOUN
fbem-2001	80	4	model	model	NOUN
fbem-2001	80	5	is	be	AUX
fbem-2001	80	6	set	set	VERB
fbem-2001	80	7	as	as	SCONJ
fbem-2001	80	8	follows	follow	VERB
fbem-2001	80	9	:	:	PUNCT
fbem-2001	80	10	absda	absda	NOUN
fbem-2001	80	11	=	=	NOUN
fbem-2001	80	12	α0+α1postit+α2yeari	α0+α1postit+α2yeari	PROPN
fbem-2001	80	13	,	,	PUNCT
fbem-2001	80	14	t+α3posti	t+α3posti	NOUN
fbem-2001	80	15	,	,	PUNCT
fbem-2001	80	16	t×yeari	t×yeari	PROPN
fbem-2001	80	17	,	,	PUNCT
fbem-2001	80	18	t+α4emflexi	t+α4emflexi	PROPN
fbem-2001	80	19	,	,	PUNCT
fbem-2001	80	20	t+α5kam	t+α5kam	PUNCT
fbem-2001	80	21	_	_	PUNCT
fbem-2001	80	22	numi	numi	PROPN
fbem-2001	80	23	,	,	PUNCT
fbem-2001	80	24	t+α6cfoi	t+α6cfoi	PROPN
fbem-2001	80	25	,	,	PUNCT
fbem-2001	80	26	t+α7roait+α8levit+α9equityit+α10avolossit+α11gro	t+α7roait+α8levit+α9equityit+α10avolossit+α11gro	ADP
fbem-2001	80	27	wthit+α12	wthit+α12	PROPN
fbem-2001	80	28	fcfeait+α13tatit+α14soeit+εit	fcfeait+α13tatit+α14soeit+εit	PROPN
fbem-2001	80	29	(	(	PUNCT
fbem-2001	80	30	1	1	NUM
fbem-2001	80	31	)	)	PUNCT
fbem-2001	80	32	in	in	ADP
fbem-2001	80	33	model	model	NOUN
fbem-2001	80	34	(	(	PUNCT
fbem-2001	80	35	1	1	NUM
fbem-2001	80	36	)	)	PUNCT
fbem-2001	80	37	,	,	PUNCT
fbem-2001	80	38	surplus	surplus	ADJ
fbem-2001	80	39	management	management	NOUN
fbem-2001	80	40	(	(	PUNCT
fbem-2001	80	41	absda	absda	NOUN
fbem-2001	80	42	)	)	PUNCT
fbem-2001	80	43	is	be	AUX
fbem-2001	80	44	the	the	DET
fbem-2001	80	45	explained	explain	VERB
fbem-2001	80	46	variable	variable	NOUN
fbem-2001	80	47	,	,	PUNCT
fbem-2001	80	48	and	and	CCONJ
fbem-2001	80	49	the	the	DET
fbem-2001	80	50	jones	jones	PROPN
fbem-2001	80	51	model	model	PROPN
fbem-2001	80	52	is	be	AUX
fbem-2001	80	53	used	use	VERB
fbem-2001	80	54	,	,	PUNCT
fbem-2001	80	55	using	use	VERB
fbem-2001	80	56	kothari	kothari	PROPN
fbem-2001	80	57	(	(	PUNCT
fbem-2001	80	58	2005	2005	NUM
fbem-2001	80	59	)	)	PUNCT
fbem-2001	81	1	[	[	X
fbem-2001	81	2	14	14	NUM
fbem-2001	81	3	]	]	PUNCT
fbem-2001	81	4	and	and	CCONJ
fbem-2001	81	5	zhou	zhou	PROPN
fbem-2001	81	6	meihua	meihua	PROPN
fbem-2001	81	7	's	's	PART
fbem-2001	81	8	(	(	PUNCT
fbem-2001	81	9	2018	2018	NUM
fbem-2001	81	10	)	)	PUNCT
fbem-2001	82	1	[	[	X
fbem-2001	82	2	15	15	NUM
fbem-2001	82	3	]	]	PUNCT
fbem-2001	82	4	.	.	PUNCT
fbem-2001	83	1	according	accord	VERB
fbem-2001	83	2	to	to	ADP
fbem-2001	83	3	the	the	DET
fbem-2001	83	4	principle	principle	NOUN
fbem-2001	83	5	of	of	ADP
fbem-2001	83	6	the	the	DET
fbem-2001	83	7	did	did	ADJ
fbem-2001	83	8	model	model	NOUN
fbem-2001	83	9	,	,	PUNCT
fbem-2001	83	10	the	the	DET
fbem-2001	83	11	main	main	ADJ
fbem-2001	83	12	explanatory	explanatory	ADJ
fbem-2001	83	13	variable	variable	NOUN
fbem-2001	83	14	is	be	AUX
fbem-2001	83	15	the	the	DET
fbem-2001	83	16	coefficient	coefficient	NOUN
fbem-2001	83	17	of	of	ADP
fbem-2001	83	18	the	the	DET
fbem-2001	83	19	cross	cross	ADJ
fbem-2001	83	20	-	-	ADJ
fbem-2001	83	21	multiplication	multiplication	ADJ
fbem-2001	83	22	item	item	NOUN
fbem-2001	83	23	post	post	NOUN
fbem-2001	83	24	year	year	NOUN
fbem-2001	83	25	,	,	PUNCT
fbem-2001	83	26	whose	whose	DET
fbem-2001	83	27	coefficient	coefficient	NOUN
fbem-2001	83	28	α	α	NOUN
fbem-2001	83	29	3	3	NUM
fbem-2001	83	30	indicates	indicate	VERB
fbem-2001	83	31	the	the	DET
fbem-2001	83	32	impact	impact	NOUN
fbem-2001	83	33	of	of	ADP
fbem-2001	83	34	the	the	DET
fbem-2001	83	35	policy	policy	NOUN
fbem-2001	83	36	on	on	ADP
fbem-2001	83	37	the	the	DET
fbem-2001	83	38	surplus	surplus	ADJ
fbem-2001	83	39	management	management	NOUN
fbem-2001	83	40	of	of	ADP
fbem-2001	83	41	listed	list	VERB
fbem-2001	83	42	companies	company	NOUN
fbem-2001	83	43	.	.	PUNCT
fbem-2001	84	1	the	the	DET
fbem-2001	84	2	expected	expected	ADJ
fbem-2001	84	3	α	α	NOUN
fbem-2001	84	4	3	3	NUM
fbem-2001	84	5	<	<	SYM
fbem-2001	84	6	0	0	NUM
fbem-2001	84	7	means	mean	VERB
fbem-2001	84	8	that	that	SCONJ
fbem-2001	84	9	key	key	ADJ
fbem-2001	84	10	audit	audit	NOUN
fbem-2001	84	11	policies	policy	NOUN
fbem-2001	84	12	have	have	VERB
fbem-2001	84	13	governance	governance	NOUN
fbem-2001	84	14	on	on	ADP
fbem-2001	84	15	earnings	earning	NOUN
fbem-2001	84	16	management	management	NOUN
fbem-2001	84	17	,	,	PUNCT
fbem-2001	84	18	supporting	support	VERB
fbem-2001	84	19	hypothesis	hypothesis	NOUN
fbem-2001	84	20	h1	h1	NOUN
fbem-2001	84	21	.	.	PUNCT
fbem-2001	85	1	variable	variable	ADJ
fbem-2001	85	2	definitions	definition	NOUN
fbem-2001	85	3	are	be	AUX
fbem-2001	85	4	detailed	detail	VERB
fbem-2001	85	5	in	in	ADP
fbem-2001	85	6	table	table	NOUN
fbem-2001	85	7	1	1	NUM
fbem-2001	85	8	.	.	PUNCT
fbem-2001	85	9	table	table	NOUN
fbem-2001	85	10	1	1	NUM
fbem-2001	85	11	.	.	PUNCT
fbem-2001	86	1	variable	variable	ADJ
fbem-2001	86	2	definitions	definition	NOUN
fbem-2001	86	3	type	type	NOUN
fbem-2001	86	4	of	of	ADP
fbem-2001	86	5	variable	variable	ADJ
fbem-2001	86	6	variable	variable	ADJ
fbem-2001	86	7	name	name	NOUN
fbem-2001	86	8	variable	variable	ADJ
fbem-2001	86	9	symbol	symbol	NOUN
fbem-2001	86	10	variable	variable	ADJ
fbem-2001	86	11	calculation	calculation	NOUN
fbem-2001	86	12	explained	explain	VERB
fbem-2001	86	13	variable	variable	ADJ
fbem-2001	86	14	countable	countable	ADJ
fbem-2001	86	15	surplus	surplus	NOUN
fbem-2001	86	16	management	management	NOUN
fbem-2001	86	17	absda	absda	VERB
fbem-2001	86	18	the	the	DET
fbem-2001	86	19	modified	modified	ADJ
fbem-2001	86	20	cross	cross	ADJ
fbem-2001	86	21	-	-	ADJ
fbem-2001	86	22	section	section	ADJ
fbem-2001	86	23	jones	jones	PROPN
fbem-2001	86	24	model	model	PROPN
fbem-2001	86	25	was	be	AUX
fbem-2001	86	26	used	use	VERB
fbem-2001	86	27	with	with	ADP
fbem-2001	86	28	reference	reference	NOUN
fbem-2001	86	29	to	to	PART
fbem-2001	86	30	dechow	dechow	VERB
fbem-2001	86	31	et	et	PROPN
fbem-2001	86	32	al	al	PROPN
fbem-2001	86	33	real	real	ADJ
fbem-2001	86	34	surplus	surplus	NOUN
fbem-2001	86	35	management	management	NOUN
fbem-2001	86	36	absrem	absrem	VERB
fbem-2001	86	37	according	accord	VERB
fbem-2001	86	38	to	to	ADP
fbem-2001	86	39	roychowdhury	roychowdhury	NOUN
fbem-2001	86	40	's	's	PART
fbem-2001	86	41	research	research	NOUN
fbem-2001	86	42	,	,	PUNCT
fbem-2001	86	43	the	the	DET
fbem-2001	86	44	real	real	ADJ
fbem-2001	86	45	surplus	surplus	NOUN
fbem-2001	86	46	management	management	NOUN
fbem-2001	86	47	is	be	AUX
fbem-2001	86	48	calculated	calculate	VERB
fbem-2001	86	49	from	from	ADP
fbem-2001	86	50	three	three	NUM
fbem-2001	86	51	aspects	aspect	NOUN
fbem-2001	86	52	of	of	ADP
fbem-2001	86	53	abnormal	abnormal	ADJ
fbem-2001	86	54	sales	sale	NOUN
fbem-2001	86	55	control	control	NOUN
fbem-2001	86	56	,	,	PUNCT
fbem-2001	86	57	abnormal	abnormal	ADJ
fbem-2001	86	58	control	control	NOUN
fbem-2001	86	59	of	of	ADP
fbem-2001	86	60	production	production	NOUN
fbem-2001	86	61	costs	cost	NOUN
fbem-2001	86	62	and	and	CCONJ
fbem-2001	86	63	abnormal	abnormal	ADJ
fbem-2001	86	64	disposable	disposable	ADJ
fbem-2001	86	65	expenses	expense	NOUN
fbem-2001	86	66	by	by	ADP
fbem-2001	86	67	year	year	NOUN
fbem-2001	86	68	and	and	CCONJ
fbem-2001	86	69	industry	industry	NOUN
fbem-2001	86	70	explanatory	explanatory	ADJ
fbem-2001	86	71	variable	variable	ADJ
fbem-2001	86	72	annual	annual	ADJ
fbem-2001	86	73	virtual	virtual	ADJ
fbem-2001	86	74	variable	variable	ADJ
fbem-2001	86	75	year	year	NOUN
fbem-2001	86	76	take	take	VERB
fbem-2001	86	77	1	1	NUM
fbem-2001	86	78	in	in	ADP
fbem-2001	86	79	2017	2017	NUM
fbem-2001	86	80	,	,	PUNCT
fbem-2001	86	81	or	or	CCONJ
fbem-2001	86	82	take	take	VERB
fbem-2001	86	83	0	0	NUM
fbem-2001	87	1	otherwise	otherwise	ADV
fbem-2001	87	2	group	group	PROPN
fbem-2001	87	3	virtual	virtual	ADJ
fbem-2001	87	4	variables	variable	NOUN
fbem-2001	87	5	post	post	VERB
fbem-2001	87	6	the	the	DET
fbem-2001	87	7	processing	processing	NOUN
fbem-2001	87	8	group	group	NOUN
fbem-2001	87	9	is	be	AUX
fbem-2001	87	10	1	1	NUM
fbem-2001	87	11	,	,	PUNCT
fbem-2001	87	12	and	and	CCONJ
fbem-2001	87	13	the	the	DET
fbem-2001	87	14	control	control	NOUN
fbem-2001	87	15	group	group	NOUN
fbem-2001	87	16	is	be	AUX
fbem-2001	87	17	0	0	NUM
fbem-2001	87	18	number	number	NOUN
fbem-2001	87	19	of	of	ADP
fbem-2001	87	20	number	number	NOUN
fbem-2001	87	21	of	of	ADP
fbem-2001	87	22	key	key	ADJ
fbem-2001	87	23	audit	audit	NOUN
fbem-2001	87	24	audits	audits	NOUN
fbem-2001	87	25	kam_num	kam_num	ADJ
fbem-2001	87	26	manual	manual	ADJ
fbem-2001	87	27	number	number	NOUN
fbem-2001	87	28	of	of	ADP
fbem-2001	87	29	items	item	NOUN
fbem-2001	87	30	from	from	ADP
fbem-2001	87	31	the	the	DET
fbem-2001	87	32	annual	annual	ADJ
fbem-2001	87	33	report	report	NOUN
fbem-2001	87	34	disclosing	disclose	VERB
fbem-2001	87	35	key	key	ADJ
fbem-2001	87	36	audit	audit	NOUN
fbem-2001	87	37	matters	matter	NOUN
fbem-2001	87	38	controlled	control	VERB
fbem-2001	87	39	variable	variable	ADJ
fbem-2001	87	40	surplus	surplus	NOUN
fbem-2001	87	41	management	management	NOUN
fbem-2001	87	42	flexibility	flexibility	NOUN
fbem-2001	87	43	emflex	emflex	NOUN
fbem-2001	87	44	(	(	PUNCT
fbem-2001	87	45	accounts	account	VERB
fbem-2001	87	46	receivable	receivable	ADJ
fbem-2001	87	47	+	+	CCONJ
fbem-2001	87	48	inventory	inventory	NOUN
fbem-2001	87	49	)	)	PUNCT
fbem-2001	87	50	/	/	SYM
fbem-2001	87	51	operating	operate	VERB
fbem-2001	87	52	income	income	NOUN
fbem-2001	87	53	net	net	ADJ
fbem-2001	87	54	cash	cash	NOUN
fbem-2001	87	55	flow	flow	NOUN
fbem-2001	87	56	from	from	ADP
fbem-2001	87	57	operating	operate	VERB
fbem-2001	87	58	activities	activity	NOUN
fbem-2001	87	59	cfo	cfo	VERB
fbem-2001	87	60	the	the	DET
fbem-2001	87	61	ratio	ratio	NOUN
fbem-2001	87	62	of	of	ADP
fbem-2001	87	63	the	the	DET
fbem-2001	87	64	net	net	ADJ
fbem-2001	87	65	cash	cash	NOUN
fbem-2001	87	66	flow	flow	NOUN
fbem-2001	87	67	from	from	ADP
fbem-2001	87	68	operating	operate	VERB
fbem-2001	87	69	activities	activity	NOUN
fbem-2001	87	70	to	to	ADP
fbem-2001	87	71	the	the	DET
fbem-2001	87	72	total	total	ADJ
fbem-2001	87	73	assets	asset	NOUN
fbem-2001	87	74	return	return	VERB
fbem-2001	87	75	on	on	ADP
fbem-2001	87	76	assets	asset	NOUN
fbem-2001	87	77	roa	roa	VERB
fbem-2001	87	78	the	the	DET
fbem-2001	87	79	ratio	ratio	NOUN
fbem-2001	87	80	of	of	ADP
fbem-2001	87	81	net	net	ADJ
fbem-2001	87	82	profit	profit	NOUN
fbem-2001	87	83	to	to	PART
fbem-2001	87	84	total	total	ADJ
fbem-2001	87	85	assets	asset	NOUN
fbem-2001	87	86	financial	financial	ADJ
fbem-2001	87	87	risk	risk	NOUN
fbem-2001	87	88	lev	lev	NOUN
fbem-2001	87	89	the	the	DET
fbem-2001	87	90	ratio	ratio	NOUN
fbem-2001	87	91	of	of	ADP
fbem-2001	87	92	total	total	ADJ
fbem-2001	87	93	liabilities	liability	NOUN
fbem-2001	87	94	to	to	PART
fbem-2001	87	95	total	total	VERB
fbem-2001	87	96	assets	asset	NOUN
fbem-2001	87	97	net	net	ADJ
fbem-2001	87	98	asset	asset	NOUN
fbem-2001	87	99	equity	equity	NOUN
fbem-2001	87	100	net	net	ADJ
fbem-2001	87	101	assets	asset	NOUN
fbem-2001	87	102	divided	divide	VERB
fbem-2001	87	103	by	by	ADP
fbem-2001	87	104	100000000	100000000	NUM
fbem-2001	87	105	net	net	ADJ
fbem-2001	87	106	margin	margin	NOUN
fbem-2001	87	107	netprofit	netprofit	ADJ
fbem-2001	87	108	net	net	ADJ
fbem-2001	87	109	profit	profit	NOUN
fbem-2001	87	110	divided	divide	VERB
fbem-2001	87	111	by	by	ADP
fbem-2001	87	112	100000000	100000000	NUM
fbem-2001	87	113	company	company	NOUN
fbem-2001	87	114	's	's	PART
fbem-2001	87	115	motivation	motivation	NOUN
fbem-2001	87	116	to	to	PART
fbem-2001	87	117	avoid	avoid	VERB
fbem-2001	87	118	losses	loss	NOUN
fbem-2001	87	119	avoless	avoless	ADJ
fbem-2001	87	120	when	when	SCONJ
fbem-2001	87	121	0	0	NUM
fbem-2001	87	122	<	<	X
fbem-2001	87	123	roe	roe	NOUN
fbem-2001	87	124	<	<	NOUN
fbem-2001	87	125	0.01	0.01	NUM
fbem-2001	87	126	,	,	PUNCT
fbem-2001	87	127	take	take	VERB
fbem-2001	87	128	1	1	NUM
fbem-2001	87	129	,	,	PUNCT
fbem-2001	87	130	otherwise	otherwise	ADV
fbem-2001	87	131	take	take	VERB
fbem-2001	87	132	0	0	NUM
fbem-2001	87	133	property	property	NOUN
fbem-2001	87	134	nature	nature	NOUN
fbem-2001	87	135	soe	soe	PROPN
fbem-2001	87	136	state	state	NOUN
fbem-2001	87	137	-	-	PUNCT
fbem-2001	87	138	owned	own	VERB
fbem-2001	87	139	enterprises	enterprise	NOUN
fbem-2001	87	140	take	take	VERB
fbem-2001	87	141	1	1	NUM
fbem-2001	87	142	,	,	PUNCT
fbem-2001	87	143	otherwise	otherwise	ADV
fbem-2001	87	144	take	take	VERB
fbem-2001	87	145	0	0	NUM
fbem-2001	88	1	the	the	DET
fbem-2001	88	2	shareholding	shareholding	NOUN
fbem-2001	88	3	ratio	ratio	NOUN
fbem-2001	88	4	of	of	ADP
fbem-2001	88	5	the	the	DET
fbem-2001	88	6	largest	large	ADJ
fbem-2001	88	7	shareholder	shareholder	NOUN
fbem-2001	88	8	first1	first1	NOUN
fbem-2001	88	9	the	the	DET
fbem-2001	88	10	ratio	ratio	NOUN
fbem-2001	88	11	of	of	ADP
fbem-2001	88	12	the	the	DET
fbem-2001	88	13	number	number	NOUN
fbem-2001	88	14	of	of	ADP
fbem-2001	88	15	shares	share	NOUN
fbem-2001	88	16	of	of	ADP
fbem-2001	88	17	the	the	DET
fbem-2001	88	18	largest	large	ADJ
fbem-2001	88	19	shareholder	shareholder	NOUN
fbem-2001	88	20	to	to	ADP
fbem-2001	88	21	the	the	DET
fbem-2001	88	22	total	total	ADJ
fbem-2001	88	23	number	number	NOUN
fbem-2001	88	24	of	of	ADP
fbem-2001	88	25	issues	issue	NOUN
fbem-2001	88	26	company	company	NOUN
fbem-2001	88	27	size	size	NOUN
fbem-2001	88	28	size	size	NOUN
fbem-2001	88	29	ln	ln	NOUN
fbem-2001	88	30	(	(	PUNCT
fbem-2001	88	31	total	total	ADJ
fbem-2001	88	32	assets	asset	NOUN
fbem-2001	88	33	)	)	PUNCT
fbem-2001	88	34	company	company	NOUN
fbem-2001	88	35	growth	growth	NOUN
fbem-2001	88	36	grouth	grouth	NOUN
fbem-2001	88	37	change	change	NOUN
fbem-2001	88	38	of	of	ADP
fbem-2001	88	39	t	t	PROPN
fbem-2001	88	40	year	year	NOUN
fbem-2001	88	41	operating	operate	VERB
fbem-2001	88	42	income	income	NOUN
fbem-2001	88	43	/	/	SYM
fbem-2001	88	44	t-1	t-1	PROPN
fbem-2001	88	45	year	year	NOUN
fbem-2001	88	46	operating	operate	VERB
fbem-2001	88	47	income	income	NOUN
fbem-2001	88	48	equity	equity	NOUN
fbem-2001	88	49	free	free	ADJ
fbem-2001	88	50	cash	cash	NOUN
fbem-2001	88	51	fcfea	fcfea	PROPN
fbem-2001	88	52	equity	equity	PROPN
fbem-2001	88	53	free	free	ADJ
fbem-2001	88	54	cash	cash	NOUN
fbem-2001	88	55	flow	flow	NOUN
fbem-2001	88	56	ratio	ratio	NOUN
fbem-2001	88	57	to	to	ADP
fbem-2001	88	58	total	total	ADJ
fbem-2001	88	59	assets	asset	NOUN
fbem-2001	88	60	turnover	turnover	NOUN
fbem-2001	88	61	of	of	ADP
fbem-2001	88	62	total	total	ADJ
fbem-2001	88	63	capital	capital	NOUN
fbem-2001	88	64	tat	tat	NOUN
fbem-2001	88	65	operating	operate	VERB
fbem-2001	88	66	income	income	NOUN
fbem-2001	88	67	is	be	AUX
fbem-2001	88	68	divided	divide	VERB
fbem-2001	88	69	by	by	ADP
fbem-2001	88	70	the	the	DET
fbem-2001	88	71	average	average	ADJ
fbem-2001	88	72	total	total	ADJ
fbem-2001	88	73	assets	asset	NOUN
fbem-2001	88	74	industry	industry	NOUN
fbem-2001	88	75	virtual	virtual	ADJ
fbem-2001	88	76	variables	variable	NOUN
fbem-2001	88	77	ind	ind	NOUN
fbem-2001	88	78	according	accord	VERB
fbem-2001	88	79	to	to	ADP
fbem-2001	88	80	the	the	DET
fbem-2001	88	81	csrc	csrc	NOUN
fbem-2001	88	82	2012	2012	NUM
fbem-2001	88	83	edition	edition	NOUN
fbem-2001	88	84	of	of	ADP
fbem-2001	88	85	the	the	DET
fbem-2001	88	86	industry	industry	NOUN
fbem-2001	88	87	classification	classification	NOUN
fbem-2001	88	88	3.2	3.2	NUM
fbem-2001	88	89	.	.	PUNCT
fbem-2001	89	1	sample	sample	NOUN
fbem-2001	89	2	selection	selection	NOUN
fbem-2001	89	3	and	and	CCONJ
fbem-2001	89	4	data	datum	NOUN
fbem-2001	89	5	this	this	DET
fbem-2001	89	6	paper	paper	NOUN
fbem-2001	89	7	selects	select	VERB
fbem-2001	89	8	the	the	DET
fbem-2001	89	9	data	datum	NOUN
fbem-2001	89	10	of	of	ADP
fbem-2001	89	11	a	a	DET
fbem-2001	89	12	-	-	PUNCT
fbem-2001	89	13	share	share	NOUN
fbem-2001	89	14	non	non	ADJ
fbem-2001	89	15	-	-	ADJ
fbem-2001	89	16	financial	financial	ADJ
fbem-2001	89	17	listed	list	VERB
fbem-2001	89	18	companies	company	NOUN
fbem-2001	89	19	in	in	ADP
fbem-2001	89	20	shanghai	shanghai	PROPN
fbem-2001	89	21	and	and	CCONJ
fbem-2001	89	22	shenzhen	shenzhen	PROPN
fbem-2001	89	23	before	before	ADP
fbem-2001	89	24	and	and	CCONJ
fbem-2001	89	25	after	after	ADP
fbem-2001	89	26	the	the	DET
fbem-2001	89	27	implementation	implementation	NOUN
fbem-2001	89	28	of	of	ADP
fbem-2001	89	29	the	the	DET
fbem-2001	89	30	2016	2016	NUM
fbem-2001	89	31	-	-	SYM
fbem-2001	89	32	2017	2017	NUM
fbem-2001	89	33	guidelines	guideline	NOUN
fbem-2001	89	34	,	,	PUNCT
fbem-2001	89	35	and	and	CCONJ
fbem-2001	89	36	eliminates	eliminate	VERB
fbem-2001	89	37	st	st	PROPN
fbem-2001	89	38	,	,	PUNCT
fbem-2001	89	39	*	*	PROPN
fbem-2001	89	40	st	st	PROPN
fbem-2001	89	41	,	,	PUNCT
fbem-2001	89	42	insolvency	insolvency	NOUN
fbem-2001	89	43	and	and	CCONJ
fbem-2001	89	44	other	other	ADJ
fbem-2001	89	45	missing	miss	VERB
fbem-2001	89	46	data	datum	NOUN
fbem-2001	89	47	companies	company	NOUN
fbem-2001	89	48	.	.	PUNCT
fbem-2001	90	1	according	accord	VERB
fbem-2001	90	2	to	to	ADP
fbem-2001	90	3	the	the	DET
fbem-2001	90	4	audit	audit	NOUN
fbem-2001	90	5	standard	standard	NOUN
fbem-2001	90	6	no	no	NOUN
fbem-2001	90	7	.	.	PROPN
fbem-2001	90	8	1502	1502	NUM
fbem-2001	90	9	,	,	PUNCT
fbem-2001	90	10	a	a	DET
fbem-2001	90	11	total	total	NOUN
fbem-2001	90	12	of	of	ADP
fbem-2001	90	13	3,796	3,796	NUM
fbem-2001	90	14	initial	initial	ADJ
fbem-2001	90	15	samples	sample	NOUN
fbem-2001	90	16	were	be	AUX
fbem-2001	90	17	formed	form	VERB
fbem-2001	90	18	after	after	ADP
fbem-2001	90	19	excluding	exclude	VERB
fbem-2001	90	20	21	21	NUM
fbem-2001	90	21	companies	company	NOUN
fbem-2001	90	22	that	that	PRON
fbem-2001	90	23	can	can	AUX
fbem-2001	90	24	not	not	PART
fbem-2001	90	25	express	express	VERB
fbem-2001	90	26	their	their	PRON
fbem-2001	90	27	opinions	opinion	NOUN
fbem-2001	90	28	.	.	PUNCT
fbem-2001	91	1	corporate	corporate	ADJ
fbem-2001	91	2	governance	governance	NOUN
fbem-2001	91	3	data	datum	NOUN
fbem-2001	91	4	comes	come	VERB
fbem-2001	91	5	from	from	ADP
fbem-2001	91	6	the	the	DET
fbem-2001	91	7	csmar	csmar	PROPN
fbem-2001	91	8	and	and	CCONJ
fbem-2001	91	9	wind	wind	NOUN
fbem-2001	91	10	databases	database	NOUN
fbem-2001	91	11	,	,	PUNCT
fbem-2001	91	12	and	and	CCONJ
fbem-2001	91	13	the	the	DET
fbem-2001	91	14	number	number	NOUN
fbem-2001	91	15	of	of	ADP
fbem-2001	91	16	key	key	ADJ
fbem-2001	91	17	audits	audits	NOUN
fbem-2001	91	18	and	and	CCONJ
fbem-2001	91	19	other	other	ADJ
fbem-2001	91	20	text	text	NOUN
fbem-2001	91	21	information	information	NOUN
fbem-2001	91	22	are	be	AUX
fbem-2001	91	23	manually	manually	ADV
fbem-2001	91	24	collected	collect	VERB
fbem-2001	91	25	from	from	ADP
fbem-2001	91	26	the	the	DET
fbem-2001	91	27	company	company	NOUN
fbem-2001	91	28	annual	annual	ADJ
fbem-2001	91	29	report	report	NOUN
fbem-2001	91	30	.	.	PUNCT
fbem-2001	92	1	all	all	DET
fbem-2001	92	2	continuous	continuous	ADJ
fbem-2001	92	3	variables	variable	NOUN
fbem-2001	92	4	were	be	AUX
fbem-2001	92	5	treated	treat	VERB
fbem-2001	92	6	by	by	ADP
fbem-2001	92	7	1	1	NUM
fbem-2001	92	8	%	%	NOUN
fbem-2001	92	9	to	to	PART
fbem-2001	92	10	eliminate	eliminate	VERB
fbem-2001	92	11	the	the	DET
fbem-2001	92	12	effect	effect	NOUN
fbem-2001	92	13	of	of	ADP
fbem-2001	92	14	extreme	extreme	ADJ
fbem-2001	92	15	values	value	NOUN
fbem-2001	92	16	on	on	ADP
fbem-2001	92	17	the	the	DET
fbem-2001	92	18	analysis	analysis	NOUN
fbem-2001	92	19	.	.	PUNCT
fbem-2001	93	1	to	to	PART
fbem-2001	93	2	ensure	ensure	VERB
fbem-2001	93	3	robust	robust	ADJ
fbem-2001	93	4	did	do	AUX
fbem-2001	93	5	model	model	NOUN
fbem-2001	93	6	results	result	NOUN
fbem-2001	93	7	,	,	PUNCT
fbem-2001	93	8	treatment	treatment	NOUN
fbem-2001	93	9	and	and	CCONJ
fbem-2001	93	10	control	control	NOUN
fbem-2001	93	11	samples	sample	NOUN
fbem-2001	93	12	need	need	VERB
fbem-2001	93	13	to	to	PART
fbem-2001	93	14	meet	meet	VERB
fbem-2001	93	15	the	the	DET
fbem-2001	93	16	common	common	ADJ
fbem-2001	93	17	trend	trend	NOUN
fbem-2001	93	18	assumption	assumption	NOUN
fbem-2001	93	19	.	.	PUNCT
fbem-2001	94	1	that	that	PRON
fbem-2001	94	2	is	be	AUX
fbem-2001	94	3	,	,	PUNCT
fbem-2001	94	4	if	if	SCONJ
fbem-2001	94	5	there	there	PRON
fbem-2001	94	6	is	be	VERB
fbem-2001	94	7	no	no	DET
fbem-2001	94	8	implementation	implementation	NOUN
fbem-2001	94	9	of	of	ADP
fbem-2001	94	10	the	the	DET
fbem-2001	94	11	guidelines	guideline	NOUN
fbem-2001	94	12	,	,	PUNCT
fbem-2001	94	13	there	there	PRON
fbem-2001	94	14	is	be	VERB
fbem-2001	94	15	no	no	DET
fbem-2001	94	16	systematic	systematic	ADJ
fbem-2001	94	17	difference	difference	NOUN
fbem-2001	94	18	in	in	ADP
fbem-2001	94	19	the	the	DET
fbem-2001	94	20	change	change	NOUN
fbem-2001	94	21	trend	trend	NOUN
fbem-2001	94	22	of	of	ADP
fbem-2001	94	23	the	the	DET
fbem-2001	94	24	earnings	earning	NOUN
fbem-2001	94	25	management	management	NOUN
fbem-2001	94	26	degree	degree	NOUN
fbem-2001	94	27	between	between	ADP
fbem-2001	94	28	the	the	DET
fbem-2001	94	29	outstanding	outstanding	ADJ
fbem-2001	94	30	standards	standard	NOUN
fbem-2001	94	31	company	company	NOUN
fbem-2001	94	32	and	and	CCONJ
fbem-2001	94	33	the	the	DET
fbem-2001	94	34	outstanding	outstanding	ADJ
fbem-2001	94	35	company	company	NOUN
fbem-2001	94	36	over	over	ADP
fbem-2001	94	37	time	time	NOUN
fbem-2001	94	38	.	.	PUNCT
fbem-2001	95	1	however	however	ADV
fbem-2001	95	2	,	,	PUNCT
fbem-2001	95	3	the	the	DET
fbem-2001	95	4	a	a	DET
fbem-2001	95	5	+	+	ADJ
fbem-2001	95	6	h	h	ADJ
fbem-2001	95	7	-	-	PUNCT
fbem-2001	95	8	share	share	NOUN
fbem-2001	95	9	companies	company	NOUN
fbem-2001	95	10	,	,	PUNCT
fbem-2001	95	11	which	which	PRON
fbem-2001	95	12	are	be	AUX
fbem-2001	95	13	the	the	DET
fbem-2001	95	14	first	first	ADJ
fbem-2001	95	15	to	to	PART
fbem-2001	95	16	implement	implement	VERB
fbem-2001	95	17	the	the	DET
fbem-2001	95	18	standards	standard	NOUN
fbem-2001	95	19	,	,	PUNCT
fbem-2001	95	20	are	be	AUX
fbem-2001	95	21	subject	subject	ADJ
fbem-2001	95	22	to	to	ADP
fbem-2001	95	23	the	the	DET
fbem-2001	95	24	dual	dual	ADJ
fbem-2001	95	25	supervision	supervision	NOUN
fbem-2001	95	26	of	of	ADP
fbem-2001	95	27	the	the	DET
fbem-2001	95	28	csrc	csrc	NOUN
fbem-2001	95	29	170	170	NUM
fbem-2001	95	30	and	and	CCONJ
fbem-2001	95	31	the	the	DET
fbem-2001	95	32	hong	hong	PROPN
fbem-2001	95	33	kong	kong	PROPN
fbem-2001	95	34	securities	securities	PROPN
fbem-2001	95	35	regulatory	regulatory	PROPN
fbem-2001	95	36	bureau	bureau	NOUN
fbem-2001	95	37	,	,	PUNCT
fbem-2001	95	38	with	with	ADP
fbem-2001	95	39	large	large	ADJ
fbem-2001	95	40	assets	asset	NOUN
fbem-2001	95	41	and	and	CCONJ
fbem-2001	95	42	internal	internal	ADJ
fbem-2001	95	43	control	control	NOUN
fbem-2001	95	44	is	be	AUX
fbem-2001	95	45	more	more	ADV
fbem-2001	95	46	perfect	perfect	ADJ
fbem-2001	95	47	.	.	PUNCT
fbem-2001	96	1	the	the	DET
fbem-2001	96	2	number	number	NOUN
fbem-2001	96	3	of	of	ADP
fbem-2001	96	4	ashare	ashare	NOUN
fbem-2001	96	5	companies	company	NOUN
fbem-2001	96	6	is	be	AUX
fbem-2001	96	7	very	very	ADV
fbem-2001	96	8	small	small	ADJ
fbem-2001	96	9	,	,	PUNCT
fbem-2001	96	10	but	but	CCONJ
fbem-2001	96	11	they	they	PRON
fbem-2001	96	12	all	all	PRON
fbem-2001	96	13	belong	belong	VERB
fbem-2001	96	14	to	to	ADP
fbem-2001	96	15	the	the	DET
fbem-2001	96	16	industry	industry	NOUN
fbem-2001	96	17	leading	lead	VERB
fbem-2001	96	18	enterprises	enterprise	NOUN
fbem-2001	96	19	with	with	ADP
fbem-2001	96	20	strong	strong	ADJ
fbem-2001	96	21	profitability	profitability	NOUN
fbem-2001	96	22	and	and	CCONJ
fbem-2001	96	23	financing	financing	NOUN
fbem-2001	96	24	ability	ability	NOUN
fbem-2001	96	25	.	.	PUNCT
fbem-2001	97	1	the	the	DET
fbem-2001	97	2	did	do	AUX
fbem-2001	97	3	theoretical	theoretical	ADJ
fbem-2001	97	4	assumption	assumption	NOUN
fbem-2001	97	5	may	may	AUX
fbem-2001	97	6	be	be	AUX
fbem-2001	97	7	difficult	difficult	ADJ
fbem-2001	97	8	to	to	PART
fbem-2001	97	9	establish	establish	VERB
fbem-2001	97	10	due	due	ADP
fbem-2001	97	11	to	to	ADP
fbem-2001	97	12	the	the	DET
fbem-2001	97	13	above	above	ADJ
fbem-2001	97	14	reasons	reason	NOUN
fbem-2001	97	15	,	,	PUNCT
fbem-2001	97	16	affecting	affect	VERB
fbem-2001	97	17	the	the	DET
fbem-2001	97	18	model	model	NOUN
fbem-2001	97	19	conclusions	conclusion	NOUN
fbem-2001	97	20	.	.	PUNCT
fbem-2001	98	1	the	the	DET
fbem-2001	98	2	common	common	ADJ
fbem-2001	98	3	trend	trend	NOUN
fbem-2001	98	4	assumption	assumption	NOUN
fbem-2001	98	5	problem	problem	NOUN
fbem-2001	98	6	is	be	AUX
fbem-2001	98	7	solved	solve	VERB
fbem-2001	98	8	by	by	ADP
fbem-2001	98	9	combining	combine	VERB
fbem-2001	98	10	the	the	DET
fbem-2001	98	11	propensity	propensity	NOUN
fbem-2001	98	12	score	score	NOUN
fbem-2001	98	13	matching	matching	NOUN
fbem-2001	98	14	(	(	PUNCT
fbem-2001	98	15	psm	psm	NOUN
fbem-2001	98	16	)	)	PUNCT
fbem-2001	98	17	and	and	CCONJ
fbem-2001	98	18	did	do	AUX
fbem-2001	98	19	method	method	NOUN
fbem-2001	98	20	proposed	propose	VERB
fbem-2001	98	21	by	by	ADP
fbem-2001	98	22	heckman	heckman	PROPN
fbem-2001	98	23	.	.	PUNCT
fbem-2001	99	1	according	accord	VERB
fbem-2001	99	2	to	to	ADP
fbem-2001	99	3	the	the	DET
fbem-2001	99	4	setting	setting	NOUN
fbem-2001	99	5	of	of	ADP
fbem-2001	99	6	psm	psm	NOUN
fbem-2001	99	7	,	,	PUNCT
fbem-2001	99	8	the	the	DET
fbem-2001	99	9	following	follow	VERB
fbem-2001	99	10	logit	logit	PROPN
fbem-2001	99	11	model	model	PROPN
fbem-2001	99	12	:	:	PUNCT
fbem-2001	99	13	logit	logit	PROPN
fbem-2001	99	14	=	=	SYM
fbem-2001	100	1	α0	α0	PROPN
fbem-2001	100	2	+	+	NUM
fbem-2001	100	3	α1	α1	PROPN
fbem-2001	100	4	equityit	equityit	NOUN
fbem-2001	100	5	+	+	CCONJ
fbem-2001	100	6	α2sizeit	α2sizeit	PROPN
fbem-2001	100	7	+	+	CCONJ
fbem-2001	100	8	α3first1it	α3first1it	X
fbem-2001	100	9	+	+	SYM
fbem-2001	100	10	α4fcfeait	α4fcfeait	NOUN
fbem-2001	100	11	+	+	CCONJ
fbem-2001	100	12	α5levit	α5levit	NOUN
fbem-2001	101	1	+	+	CCONJ
fbem-2001	101	2	α6soeit	α6soeit	NUM
fbem-2001	101	3	+	+	CCONJ
fbem-2001	101	4	α7∑ind+εit	α7∑ind+εit	NUM
fbem-2001	101	5	(	(	PUNCT
fbem-2001	101	6	2	2	NUM
fbem-2001	101	7	)	)	PUNCT
fbem-2001	101	8	in	in	ADP
fbem-2001	101	9	this	this	DET
fbem-2001	101	10	paper	paper	NOUN
fbem-2001	101	11	,	,	PUNCT
fbem-2001	101	12	the	the	DET
fbem-2001	101	13	nearest	near	ADJ
fbem-2001	101	14	neighbor	neighbor	NOUN
fbem-2001	101	15	matching	matching	NOUN
fbem-2001	101	16	method	method	NOUN
fbem-2001	101	17	was	be	AUX
fbem-2001	101	18	used	use	VERB
fbem-2001	101	19	to	to	PART
fbem-2001	101	20	find	find	VERB
fbem-2001	101	21	samples	sample	NOUN
fbem-2001	101	22	for	for	ADP
fbem-2001	101	23	the	the	DET
fbem-2001	101	24	treatment	treatment	NOUN
fbem-2001	101	25	group	group	NOUN
fbem-2001	101	26	,	,	PUNCT
fbem-2001	101	27	and	and	CCONJ
fbem-2001	101	28	a	a	DET
fbem-2001	101	29	total	total	NOUN
fbem-2001	101	30	of	of	ADP
fbem-2001	101	31	192	192	NUM
fbem-2001	101	32	samples	sample	NOUN
fbem-2001	101	33	were	be	AUX
fbem-2001	101	34	matched	match	VERB
fbem-2001	101	35	from	from	ADP
fbem-2001	101	36	the	the	DET
fbem-2001	101	37	3,796	3,796	NUM
fbem-2001	101	38	samples	sample	NOUN
fbem-2001	101	39	in	in	ADP
fbem-2001	101	40	two	two	NUM
fbem-2001	101	41	years	year	NOUN
fbem-2001	101	42	.	.	PUNCT
fbem-2001	102	1	table	table	NOUN
fbem-2001	102	2	2	2	NUM
fbem-2001	102	3	shows	show	VERB
fbem-2001	102	4	the	the	DET
fbem-2001	102	5	results	result	NOUN
fbem-2001	102	6	of	of	ADP
fbem-2001	102	7	the	the	DET
fbem-2001	102	8	main	main	ADJ
fbem-2001	102	9	control	control	NOUN
fbem-2001	102	10	variable	variable	ADJ
fbem-2001	102	11	test	test	NOUN
fbem-2001	102	12	before	before	ADP
fbem-2001	102	13	and	and	CCONJ
fbem-2001	102	14	after	after	ADP
fbem-2001	102	15	matching	match	VERB
fbem-2001	102	16	.	.	PUNCT
fbem-2001	103	1	table	table	NOUN
fbem-2001	103	2	2	2	NUM
fbem-2001	103	3	.	.	PUNCT
fbem-2001	103	4	difference	difference	NOUN
fbem-2001	103	5	tests	test	NOUN
fbem-2001	103	6	before	before	ADP
fbem-2001	103	7	and	and	CCONJ
fbem-2001	103	8	after	after	SCONJ
fbem-2001	103	9	p	p	PROPN
fbem-2001	103	10	s	s	AUX
fbem-2001	103	11	m	m	AUX
fbem-2001	103	12	matching	match	VERB
fbem-2001	103	13	variable	variable	ADJ
fbem-2001	103	14	match	match	NOUN
fbem-2001	103	15	before	before	ADV
fbem-2001	103	16	after	after	ADP
fbem-2001	103	17	matching	match	VERB
fbem-2001	103	18	mean	mean	NOUN
fbem-2001	103	19	(	(	PUNCT
fbem-2001	103	20	post=0	post=0	PROPN
fbem-2001	103	21	)	)	PUNCT
fbem-2001	103	22	mean	mean	NOUN
fbem-2001	103	23	(	(	PUNCT
fbem-2001	103	24	post=1	post=1	NUM
fbem-2001	103	25	)	)	PUNCT
fbem-2001	104	1	mean	mean	VERB
fbem-2001	104	2	diff	diff	NOUN
fbem-2001	104	3	mean	mean	NOUN
fbem-2001	104	4	(	(	PUNCT
fbem-2001	104	5	post=0	post=0	PROPN
fbem-2001	104	6	)	)	PUNCT
fbem-2001	104	7	mean	mean	NOUN
fbem-2001	104	8	(	(	PUNCT
fbem-2001	104	9	post=1	post=1	NUM
fbem-2001	104	10	)	)	PUNCT
fbem-2001	104	11	mean	mean	VERB
fbem-2001	104	12	diff	diff	NOUN
fbem-2001	104	13	equity	equity	NOUN
fbem-2001	104	14	59.740	59.740	NUM
fbem-2001	104	15	898.09	898.09	NUM
fbem-2001	105	1	-838.35	-838.35	PROPN
fbem-2001	105	2	*	*	PUNCT
fbem-2001	105	3	*	*	PUNCT
fbem-2001	105	4	*	*	PUNCT
fbem-2001	105	5	789.78	789.78	NUM
fbem-2001	105	6	398.66	398.66	NUM
fbem-2001	105	7	391.12	391.12	NUM
fbem-2001	105	8	*	*	SYM
fbem-2001	105	9	*	*	PUNCT
fbem-2001	105	10	avoloss	avoloss	PROPN
fbem-2001	105	11	0.0025	0.0025	NUM
fbem-2001	105	12	0.0085	0.0085	NUM
fbem-2001	105	13	-0.006	-0.006	X
fbem-2001	105	14	0	0	NUM
fbem-2001	105	15	0.0118	0.0118	NUM
fbem-2001	105	16	-0.0118	-0.0118	NOUN
fbem-2001	105	17	cfo	cfo	NOUN
fbem-2001	105	18	0.0464	0.0464	NUM
fbem-2001	105	19	0.0613	0.0613	NUM
fbem-2001	105	20	-0.0149	-0.0149	NOUN
fbem-2001	105	21	*	*	NOUN
fbem-2001	105	22	*	*	NOUN
fbem-2001	105	23	0.0554	0.0554	NUM
fbem-2001	105	24	0.0605	0.0605	NUM
fbem-2001	105	25	-0.0051	-0.0051	ADJ
fbem-2001	105	26	roa	roa	PROPN
fbem-2001	105	27	0.0466	0.0466	NUM
fbem-2001	105	28	0.0425	0.0425	NUM
fbem-2001	105	29	0.0041	0.0041	NUM
fbem-2001	105	30	0.0351	0.0351	NUM
fbem-2001	105	31	0.049	0.049	NUM
fbem-2001	105	32	-0.0139	-0.0139	NOUN
fbem-2001	105	33	emflex	emflex	NOUN
fbem-2001	105	34	0.2609	0.2609	NUM
fbem-2001	105	35	0.188	0.188	NUM
fbem-2001	105	36	0.0729	0.0729	NUM
fbem-2001	105	37	*	*	PUNCT
fbem-2001	105	38	*	*	PUNCT
fbem-2001	105	39	*	*	PUNCT
fbem-2001	105	40	0.1509	0.1509	NUM
fbem-2001	105	41	0.1776	0.1776	NUM
fbem-2001	105	42	-0.0267	-0.0267	NOUN
fbem-2001	105	43	netprofit	netprofit	VERB
fbem-2001	105	44	5.7274	5.7274	NUM
fbem-2001	105	45	67.99	67.99	NUM
fbem-2001	105	46	-62.2626	-62.2626	SYM
fbem-2001	105	47	*	*	PUNCT
fbem-2001	105	48	*	*	PUNCT
fbem-2001	105	49	*	*	PUNCT
fbem-2001	105	50	79.848	79.848	NUM
fbem-2001	105	51	39.705	39.705	NUM
fbem-2001	105	52	40.143	40.143	NUM
fbem-2001	105	53	*	*	PUNCT
fbem-2001	105	54	*	*	PUNCT
fbem-2001	105	55	first1	first1	NOUN
fbem-2001	105	56	0.3402	0.3402	NUM
fbem-2001	105	57	0.4154	0.4154	NUM
fbem-2001	105	58	-0.0752	-0.0752	NOUN
fbem-2001	105	59	*	*	PUNCT
fbem-2001	105	60	*	*	PUNCT
fbem-2001	105	61	*	*	PUNCT
fbem-2001	105	62	0.4818	0.4818	NUM
fbem-2001	105	63	0.3866	0.3866	NUM
fbem-2001	105	64	0.0952	0.0952	NUM
fbem-2001	105	65	*	*	PUNCT
fbem-2001	105	66	*	*	PUNCT
fbem-2001	105	67	*	*	PUNCT
fbem-2001	105	68	fcfea	fcfea	PROPN
fbem-2001	105	69	-0.1391	-0.1391	PROPN
fbem-2001	105	70	-0.14	-0.14	NUM
fbem-2001	105	71	0.0009	0.0009	NUM
fbem-2001	105	72	-0.1377	-0.1377	NOUN
fbem-2001	105	73	-0.1208	-0.1208	NOUN
fbem-2001	105	74	-0.0169	-0.0169	PROPN
fbem-2001	105	75	lev	lev	NOUN
fbem-2001	105	76	0.4108	0.4108	NUM
fbem-2001	105	77	0.5603	0.5603	NUM
fbem-2001	105	78	-0.1495	-0.1495	NOUN
fbem-2001	105	79	*	*	PUNCT
fbem-2001	105	80	*	*	PUNCT
fbem-2001	105	81	*	*	X
fbem-2001	105	82	0.6325	0.6325	NUM
fbem-2001	105	83	0.5182	0.5182	NUM
fbem-2001	105	84	0.1143	0.1143	NOUN
fbem-2001	105	85	*	*	PUNCT
fbem-2001	105	86	*	*	PUNCT
fbem-2001	105	87	*	*	PUNCT
fbem-2001	105	88	soe	soe	PROPN
fbem-2001	105	89	0.3722	0.3722	NUM
fbem-2001	105	90	0.822	0.822	NUM
fbem-2001	105	91	-0.4498	-0.4498	NOUN
fbem-2001	105	92	*	*	PUNCT
fbem-2001	106	1	*	*	PUNCT
fbem-2001	106	2	*	*	PUNCT
fbem-2001	106	3	0.7529	0.7529	NUM
fbem-2001	106	4	0.9524	0.9524	NUM
fbem-2001	106	5	-0.1995	-0.1995	NOUN
fbem-2001	106	6	*	*	PUNCT
fbem-2001	106	7	*	*	PUNCT
fbem-2001	106	8	note	note	NOUN
fbem-2001	106	9	:	:	PUNCT
fbem-2001	107	1	*	*	PUNCT
fbem-2001	107	2	*	*	PUNCT
fbem-2001	108	1	*	*	PUNCT
fbem-2001	108	2	,	,	PUNCT
fbem-2001	108	3	*	*	PUNCT
fbem-2001	108	4	*	*	PUNCT
fbem-2001	108	5	,	,	PUNCT
fbem-2001	108	6	and	and	CCONJ
fbem-2001	108	7	*	*	PUNCT
fbem-2001	108	8	indicate	indicate	VERB
fbem-2001	108	9	that	that	SCONJ
fbem-2001	108	10	the	the	DET
fbem-2001	108	11	coefficients	coefficient	NOUN
fbem-2001	108	12	are	be	AUX
fbem-2001	108	13	significant	significant	ADJ
fbem-2001	108	14	at	at	ADP
fbem-2001	108	15	the	the	DET
fbem-2001	108	16	1	1	NUM
fbem-2001	108	17	%	%	NOUN
fbem-2001	108	18	,	,	PUNCT
fbem-2001	108	19	5	5	NUM
fbem-2001	108	20	%	%	NOUN
fbem-2001	108	21	,	,	PUNCT
fbem-2001	108	22	and	and	CCONJ
fbem-2001	108	23	10	10	NUM
fbem-2001	108	24	%	%	NOUN
fbem-2001	108	25	levels	level	NOUN
fbem-2001	108	26	,	,	PUNCT
fbem-2001	108	27	respectively	respectively	ADV
fbem-2001	108	28	.	.	PUNCT
fbem-2001	109	1	the	the	DET
fbem-2001	109	2	following	follow	VERB
fbem-2001	109	3	text	text	NOUN
fbem-2001	109	4	is	be	AUX
fbem-2001	109	5	the	the	DET
fbem-2001	109	6	same	same	ADJ
fbem-2001	109	7	as	as	SCONJ
fbem-2001	109	8	shown	show	VERB
fbem-2001	109	9	in	in	ADP
fbem-2001	109	10	table	table	NOUN
fbem-2001	109	11	2	2	NUM
fbem-2001	109	12	,	,	PUNCT
fbem-2001	109	13	the	the	DET
fbem-2001	109	14	significant	significant	ADJ
fbem-2001	109	15	differences	difference	NOUN
fbem-2001	109	16	showed	show	VERB
fbem-2001	109	17	significant	significant	ADJ
fbem-2001	109	18	decreases	decrease	NOUN
fbem-2001	109	19	in	in	ADP
fbem-2001	109	20	both	both	CCONJ
fbem-2001	109	21	the	the	DET
fbem-2001	109	22	treatment	treatment	NOUN
fbem-2001	109	23	and	and	CCONJ
fbem-2001	109	24	control	control	NOUN
fbem-2001	109	25	groups	group	NOUN
fbem-2001	109	26	after	after	ADP
fbem-2001	109	27	matching	match	VERB
fbem-2001	109	28	.	.	PUNCT
fbem-2001	110	1	4	4	X
fbem-2001	110	2	.	.	X
fbem-2001	110	3	analysis	analysis	NOUN
fbem-2001	110	4	of	of	ADP
fbem-2001	110	5	empirical	empirical	ADJ
fbem-2001	110	6	results	result	NOUN
fbem-2001	110	7	4.1	4.1	NUM
fbem-2001	110	8	.	.	PUNCT
fbem-2001	111	1	descriptive	descriptive	ADJ
fbem-2001	111	2	statistics	statistic	NOUN
fbem-2001	111	3	table	table	NOUN
fbem-2001	111	4	3	3	NUM
fbem-2001	111	5	:	:	PUNCT
fbem-2001	111	6	descriptive	descriptive	ADJ
fbem-2001	111	7	statistics	statistic	NOUN
fbem-2001	111	8	of	of	ADP
fbem-2001	111	9	the	the	DET
fbem-2001	111	10	main	main	ADJ
fbem-2001	111	11	variables	variable	NOUN
fbem-2001	111	12	variable	variable	NOUN
fbem-2001	112	1	n	n	PRON
fbem-2001	112	2	mean	mean	VERB
fbem-2001	112	3	p50	p50	NOUN
fbem-2001	112	4	sd	sd	NOUN
fbem-2001	112	5	min	min	PROPN
fbem-2001	112	6	max	max	PROPN
fbem-2001	112	7	da	da	PROPN
fbem-2001	112	8	192	192	NUM
fbem-2001	112	9	0.060	0.060	NUM
fbem-2001	112	10	0.038	0.038	NUM
fbem-2001	112	11	0.071	0.071	NUM
fbem-2001	112	12	0.001	0.001	NUM
fbem-2001	112	13	0.540	0.540	NUM
fbem-2001	112	14	ra	ra	PROPN
fbem-2001	112	15	192	192	NUM
fbem-2001	112	16	0.128	0.128	NUM
fbem-2001	112	17	0.074	0.074	NUM
fbem-2001	112	18	0.151	0.151	NUM
fbem-2001	112	19	0.002	0.002	NUM
fbem-2001	112	20	1.333	1.333	NUM
fbem-2001	112	21	post	post	NOUN
fbem-2001	112	22	192	192	NUM
fbem-2001	112	23	0.5	0.5	NUM
fbem-2001	112	24	0.5	0.5	NUM
fbem-2001	112	25	0.501	0.501	NUM
fbem-2001	112	26	0	0	NUM
fbem-2001	112	27	1	1	NUM
fbem-2001	112	28	cfo	cfo	NOUN
fbem-2001	112	29	192	192	NUM
fbem-2001	112	30	0.045	0.045	NUM
fbem-2001	112	31	0.050	0.050	NUM
fbem-2001	112	32	0.061	0.061	NUM
fbem-2001	112	33	-0.197	-0.197	X
fbem-2001	112	34	0.210	0.210	NUM
fbem-2001	112	35	kam	kam	NOUN
fbem-2001	112	36	192	192	NUM
fbem-2001	112	37	0.776	0.776	NUM
fbem-2001	112	38	1	1	NUM
fbem-2001	112	39	0.418	0.418	NUM
fbem-2001	112	40	0	0	NUM
fbem-2001	112	41	1	1	NUM
fbem-2001	112	42	kam_num	kam_num	NOUN
fbem-2001	112	43	192	192	NUM
fbem-2001	112	44	1.573	1.573	NUM
fbem-2001	112	45	2	2	NUM
fbem-2001	112	46	1.217	1.217	NUM
fbem-2001	112	47	0	0	NUM
fbem-2001	112	48	6	6	NUM
fbem-2001	112	49	roa	roa	NOUN
fbem-2001	112	50	192	192	NUM
fbem-2001	112	51	0.042	0.042	NUM
fbem-2001	112	52	0.033	0.033	NUM
fbem-2001	112	53	0.037	0.037	NUM
fbem-2001	112	54	-0.023	-0.023	NUM
fbem-2001	112	55	0.282	0.282	NUM
fbem-2001	112	56	emflex	emflex	NOUN
fbem-2001	112	57	192	192	NUM
fbem-2001	112	58	0.223	0.223	NUM
fbem-2001	112	59	0.172	0.172	NUM
fbem-2001	112	60	0.185	0.185	NUM
fbem-2001	112	61	0.002	0.002	NUM
fbem-2001	112	62	0.733	0.733	NUM
fbem-2001	112	63	lev	lev	NOUN
fbem-2001	112	64	192	192	NUM
fbem-2001	112	65	0.555	0.555	NUM
fbem-2001	112	66	0.576	0.576	NUM
fbem-2001	112	67	0.190	0.190	NUM
fbem-2001	112	68	0.137	0.137	NUM
fbem-2001	112	69	0.922	0.922	NUM
fbem-2001	112	70	growth	growth	NOUN
fbem-2001	112	71	192	192	NUM
fbem-2001	112	72	0.501	0.501	NUM
fbem-2001	112	73	0.058	0.058	NUM
fbem-2001	112	74	2.519	2.519	NUM
fbem-2001	112	75	-5.604	-5.604	NUM
fbem-2001	112	76	15.790	15.790	NUM
fbem-2001	112	77	avoloss	avoloss	ADV
fbem-2001	112	78	192	192	NUM
fbem-2001	112	79	0.005	0.005	NUM
fbem-2001	112	80	0	0	NUM
fbem-2001	113	1	0.072	0.072	NUM
fbem-2001	113	2	0	0	NUM
fbem-2001	113	3	1	1	NUM
fbem-2001	113	4	soe	soe	PROPN
fbem-2001	113	5	192	192	NUM
fbem-2001	113	6	0.797	0.797	NUM
fbem-2001	113	7	1	1	NUM
fbem-2001	113	8	0.403	0.403	NUM
fbem-2001	113	9	0	0	NUM
fbem-2001	113	10	1	1	NUM
fbem-2001	113	11	big4	big4	NOUN
fbem-2001	113	12	192	192	NUM
fbem-2001	113	13	0.365	0.365	NUM
fbem-2001	113	14	0	0	NUM
fbem-2001	113	15	0.483	0.483	NUM
fbem-2001	113	16	0	0	NUM
fbem-2001	113	17	1	1	NUM
fbem-2001	113	18	fcfea	fcfea	NOUN
fbem-2001	113	19	192	192	NUM
fbem-2001	113	20	-0.13	-0.13	NUM
fbem-2001	113	21	-0.121	-0.121	ADP
fbem-2001	113	22	0.149	0.149	NUM
fbem-2001	113	23	-0.654	-0.654	NUM
fbem-2001	113	24	0.203	0.203	NUM
fbem-2001	113	25	the	the	DET
fbem-2001	113	26	descriptive	descriptive	ADJ
fbem-2001	113	27	statistical	statistical	ADJ
fbem-2001	113	28	results	result	NOUN
fbem-2001	113	29	of	of	ADP
fbem-2001	113	30	the	the	DET
fbem-2001	113	31	samples	sample	NOUN
fbem-2001	113	32	after	after	ADP
fbem-2001	113	33	psm	psm	NOUN
fbem-2001	113	34	are	be	AUX
fbem-2001	113	35	shown	show	VERB
fbem-2001	113	36	in	in	ADP
fbem-2001	113	37	table	table	NOUN
fbem-2001	113	38	3	3	NUM
fbem-2001	113	39	,	,	PUNCT
fbem-2001	113	40	the	the	DET
fbem-2001	113	41	absolute	absolute	ADJ
fbem-2001	113	42	value	value	NOUN
fbem-2001	113	43	of	of	ADP
fbem-2001	113	44	absda	absda	NOUN
fbem-2001	113	45	is	be	AUX
fbem-2001	113	46	0.060	0.060	NUM
fbem-2001	113	47	,	,	PUNCT
fbem-2001	113	48	the	the	DET
fbem-2001	113	49	standard	standard	ADJ
fbem-2001	113	50	deviation	deviation	NOUN
fbem-2001	113	51	is	be	AUX
fbem-2001	113	52	0.071	0.071	NUM
fbem-2001	113	53	,	,	PUNCT
fbem-2001	113	54	the	the	DET
fbem-2001	113	55	maximum	maximum	ADJ
fbem-2001	113	56	and	and	CCONJ
fbem-2001	113	57	minimum	minimum	ADJ
fbem-2001	113	58	value	value	NOUN
fbem-2001	113	59	are	be	AUX
fbem-2001	113	60	0.540	0.540	NUM
fbem-2001	113	61	and	and	CCONJ
fbem-2001	113	62	0.001	0.001	NUM
fbem-2001	113	63	,	,	PUNCT
fbem-2001	113	64	respectively	respectively	ADV
fbem-2001	113	65	,	,	PUNCT
fbem-2001	113	66	indicating	indicate	VERB
fbem-2001	113	67	that	that	SCONJ
fbem-2001	113	68	the	the	DET
fbem-2001	113	69	surplus	surplus	ADJ
fbem-2001	113	70	pipe	pipe	NOUN
fbem-2001	113	71	phenomenon	phenomenon	NOUN
fbem-2001	113	72	is	be	AUX
fbem-2001	113	73	widely	widely	ADV
fbem-2001	113	74	exists	exist	VERB
fbem-2001	113	75	in	in	ADP
fbem-2001	113	76	listed	list	VERB
fbem-2001	113	77	companies	company	NOUN
fbem-2001	113	78	in	in	ADP
fbem-2001	113	79	china	china	PROPN
fbem-2001	113	80	,	,	PUNCT
fbem-2001	113	81	but	but	CCONJ
fbem-2001	113	82	the	the	DET
fbem-2001	113	83	degree	degree	NOUN
fbem-2001	113	84	of	of	ADP
fbem-2001	113	85	surplus	surplus	ADJ
fbem-2001	113	86	management	management	NOUN
fbem-2001	113	87	of	of	ADP
fbem-2001	113	88	different	different	ADJ
fbem-2001	113	89	enterprises	enterprise	NOUN
fbem-2001	113	90	has	have	VERB
fbem-2001	113	91	a	a	DET
fbem-2001	113	92	large	large	ADJ
fbem-2001	113	93	fluctuation	fluctuation	NOUN
fbem-2001	113	94	.	.	PUNCT
fbem-2001	114	1	the	the	DET
fbem-2001	114	2	mean	mean	ADJ
fbem-2001	114	3	value	value	NOUN
fbem-2001	114	4	of	of	ADP
fbem-2001	114	5	kam	kam	PROPN
fbem-2001	114	6	for	for	ADP
fbem-2001	114	7	the	the	DET
fbem-2001	114	8	key	key	ADJ
fbem-2001	114	9	audit	audit	NOUN
fbem-2001	114	10	dummy	dummy	ADJ
fbem-2001	114	11	variable	variable	NOUN
fbem-2001	114	12	was	be	AUX
fbem-2001	114	13	0.776	0.776	NUM
fbem-2001	114	14	,	,	PUNCT
fbem-2001	114	15	indicating	indicate	VERB
fbem-2001	114	16	that	that	SCONJ
fbem-2001	114	17	nearly	nearly	ADV
fbem-2001	114	18	80	80	NUM
fbem-2001	114	19	%	%	NOUN
fbem-2001	114	20	of	of	ADP
fbem-2001	114	21	the	the	DET
fbem-2001	114	22	sample	sample	NOUN
fbem-2001	114	23	data	datum	NOUN
fbem-2001	114	24	were	be	AUX
fbem-2001	114	25	treatment	treatment	NOUN
fbem-2001	114	26	groups	group	NOUN
fbem-2001	114	27	.	.	PUNCT
fbem-2001	115	1	as	as	ADV
fbem-2001	115	2	most	most	ADV
fbem-2001	115	3	a	a	DET
fbem-2001	115	4	+	+	NOUN
fbem-2001	115	5	h	h	ADJ
fbem-2001	115	6	-	-	PUNCT
fbem-2001	115	7	share	share	NOUN
fbem-2001	115	8	companies	company	NOUN
fbem-2001	115	9	are	be	AUX
fbem-2001	115	10	large	large	ADJ
fbem-2001	115	11	state	state	NOUN
fbem-2001	115	12	-	-	PUNCT
fbem-2001	115	13	owned	own	VERB
fbem-2001	115	14	enterprises	enterprise	NOUN
fbem-2001	115	15	,	,	PUNCT
fbem-2001	115	16	the	the	DET
fbem-2001	115	17	average	average	ADJ
fbem-2001	115	18	soe	soe	PROPN
fbem-2001	115	19	of	of	ADP
fbem-2001	115	20	property	property	NOUN
fbem-2001	115	21	rights	right	NOUN
fbem-2001	115	22	virtual	virtual	ADJ
fbem-2001	115	23	variables	variable	NOUN
fbem-2001	115	24	after	after	ADP
fbem-2001	115	25	psm	psm	NOUN
fbem-2001	115	26	matching	matching	NOUN
fbem-2001	115	27	is	be	AUX
fbem-2001	115	28	0.797	0.797	NUM
fbem-2001	115	29	,	,	PUNCT
fbem-2001	115	30	that	that	ADV
fbem-2001	115	31	is	is	ADV
fbem-2001	115	32	,	,	PUNCT
fbem-2001	115	33	nearly	nearly	ADV
fbem-2001	115	34	80	80	NUM
fbem-2001	115	35	%	%	NOUN
fbem-2001	115	36	of	of	ADP
fbem-2001	115	37	the	the	DET
fbem-2001	115	38	enterprises	enterprise	NOUN
fbem-2001	115	39	are	be	AUX
fbem-2001	115	40	state	state	NOUN
fbem-2001	115	41	-	-	PUNCT
fbem-2001	115	42	owned	own	VERB
fbem-2001	115	43	enterprises	enterprise	NOUN
fbem-2001	115	44	,	,	PUNCT
fbem-2001	115	45	which	which	PRON
fbem-2001	115	46	is	be	AUX
fbem-2001	115	47	consistent	consistent	ADJ
fbem-2001	115	48	with	with	ADP
fbem-2001	115	49	the	the	DET
fbem-2001	115	50	reality	reality	NOUN
fbem-2001	115	51	and	and	CCONJ
fbem-2001	115	52	existing	exist	VERB
fbem-2001	115	53	research	research	NOUN
fbem-2001	115	54	statistics	statistic	NOUN
fbem-2001	115	55	.	.	PUNCT
fbem-2001	116	1	the	the	DET
fbem-2001	116	2	mean	mean	ADJ
fbem-2001	116	3	value	value	NOUN
fbem-2001	116	4	of	of	ADP
fbem-2001	116	5	the	the	DET
fbem-2001	116	6	avoless	avoless	ADJ
fbem-2001	116	7	virtual	virtual	ADJ
fbem-2001	116	8	variable	variable	NOUN
fbem-2001	116	9	is	be	AUX
fbem-2001	116	10	0.005	0.005	NUM
fbem-2001	116	11	,	,	PUNCT
fbem-2001	116	12	greater	great	ADJ
fbem-2001	116	13	than	than	ADP
fbem-2001	116	14	0	0	NUM
fbem-2001	116	15	.	.	PUNCT
fbem-2001	117	1	it	it	PRON
fbem-2001	117	2	means	mean	VERB
fbem-2001	117	3	that	that	SCONJ
fbem-2001	117	4	most	most	ADJ
fbem-2001	117	5	enterprises	enterprise	NOUN
fbem-2001	117	6	still	still	ADV
fbem-2001	117	7	have	have	VERB
fbem-2001	117	8	an	an	DET
fbem-2001	117	9	obvious	obvious	ADJ
fbem-2001	117	10	motivation	motivation	NOUN
fbem-2001	117	11	to	to	PART
fbem-2001	117	12	avoid	avoid	VERB
fbem-2001	117	13	losses	loss	NOUN
fbem-2001	117	14	,	,	PUNCT
fbem-2001	117	15	which	which	PRON
fbem-2001	117	16	is	be	AUX
fbem-2001	117	17	also	also	ADV
fbem-2001	117	18	an	an	DET
fbem-2001	117	19	important	important	ADJ
fbem-2001	117	20	reason	reason	NOUN
fbem-2001	117	21	for	for	ADP
fbem-2001	117	22	the	the	DET
fbem-2001	117	23	widespread	widespread	ADJ
fbem-2001	117	24	existence	existence	NOUN
fbem-2001	117	25	of	of	ADP
fbem-2001	117	26	surplus	surplus	ADJ
fbem-2001	117	27	management	management	NOUN
fbem-2001	117	28	.	.	PUNCT
fbem-2001	118	1	in	in	ADP
fbem-2001	118	2	particular	particular	ADJ
fbem-2001	118	3	,	,	PUNCT
fbem-2001	118	4	the	the	DET
fbem-2001	118	5	average	average	ADJ
fbem-2001	118	6	number	number	NOUN
fbem-2001	118	7	of	of	ADP
fbem-2001	118	8	key	key	ADJ
fbem-2001	118	9	audit	audit	NOUN
fbem-2001	118	10	items	item	NOUN
fbem-2001	118	11	is	be	AUX
fbem-2001	118	12	1.573	1.573	NUM
fbem-2001	118	13	,	,	PUNCT
fbem-2001	118	14	the	the	DET
fbem-2001	118	15	median	median	NOUN
fbem-2001	118	16	is	be	AUX
fbem-2001	118	17	2	2	NUM
fbem-2001	118	18	,	,	PUNCT
fbem-2001	118	19	and	and	CCONJ
fbem-2001	118	20	the	the	DET
fbem-2001	118	21	highest	high	ADJ
fbem-2001	118	22	item	item	NOUN
fbem-2001	118	23	.	.	PUNCT
fbem-2001	119	1	it	it	PRON
fbem-2001	119	2	shows	show	VERB
fbem-2001	119	3	that	that	SCONJ
fbem-2001	119	4	auditors	auditor	NOUN
fbem-2001	119	5	tend	tend	VERB
fbem-2001	119	6	to	to	PART
fbem-2001	119	7	use	use	VERB
fbem-2001	119	8	no	no	DET
fbem-2001	119	9	more	more	ADJ
fbem-2001	119	10	than	than	ADP
fbem-2001	119	11	3	3	NUM
fbem-2001	119	12	key	key	ADJ
fbem-2001	119	13	audit	audit	NOUN
fbem-2001	119	14	items	item	NOUN
fbem-2001	119	15	in	in	ADP
fbem-2001	119	16	practice	practice	NOUN
fbem-2001	119	17	to	to	PART
fbem-2001	119	18	identify	identify	VERB
fbem-2001	119	19	the	the	DET
fbem-2001	119	20	problems	problem	NOUN
fbem-2001	119	21	of	of	ADP
fbem-2001	119	22	the	the	DET
fbem-2001	119	23	auditee	auditee	NOUN
fbem-2001	119	24	.	.	PUNCT
fbem-2001	120	1	the	the	DET
fbem-2001	120	2	descriptive	descriptive	ADJ
fbem-2001	120	3	statistics	statistic	NOUN
fbem-2001	120	4	of	of	ADP
fbem-2001	120	5	the	the	DET
fbem-2001	120	6	other	other	ADJ
fbem-2001	120	7	variables	variable	NOUN
fbem-2001	120	8	are	be	AUX
fbem-2001	120	9	more	more	ADV
fbem-2001	120	10	consistent	consistent	ADJ
fbem-2001	120	11	with	with	ADP
fbem-2001	120	12	the	the	DET
fbem-2001	120	13	existing	exist	VERB
fbem-2001	120	14	studies	study	NOUN
fbem-2001	120	15	.	.	PUNCT
fbem-2001	121	1	as	as	SCONJ
fbem-2001	121	2	shown	show	VERB
fbem-2001	121	3	in	in	ADP
fbem-2001	121	4	table	table	NOUN
fbem-2001	121	5	4	4	NUM
fbem-2001	121	6	,	,	PUNCT
fbem-2001	121	7	the	the	DET
fbem-2001	121	8	correlation	correlation	NOUN
fbem-2001	121	9	coefficient	coefficient	NOUN
fbem-2001	121	10	between	between	ADP
fbem-2001	121	11	the	the	DET
fbem-2001	121	12	major	major	ADJ
fbem-2001	121	13	variables	variable	NOUN
fbem-2001	121	14	was	be	AUX
fbem-2001	121	15	less	less	ADJ
fbem-2001	121	16	than	than	ADP
fbem-2001	121	17	0.6	0.6	NUM
fbem-2001	121	18	.	.	PUNCT
fbem-2001	122	1	in	in	ADP
fbem-2001	122	2	addition	addition	NOUN
fbem-2001	122	3	,	,	PUNCT
fbem-2001	122	4	the	the	DET
fbem-2001	122	5	maximum	maximum	ADJ
fbem-2001	122	6	vif	vif	NOUN
fbem-2001	122	7	expansion	expansion	NOUN
fbem-2001	122	8	factor	factor	NOUN
fbem-2001	122	9	was	be	AUX
fbem-2001	122	10	1.51	1.51	NUM
fbem-2001	122	11	,	,	PUNCT
fbem-2001	122	12	and	and	CCONJ
fbem-2001	122	13	there	there	PRON
fbem-2001	122	14	was	be	VERB
fbem-2001	122	15	no	no	DET
fbem-2001	122	16	severe	severe	ADJ
fbem-2001	122	17	multicollinearity	multicollinearity	NOUN
fbem-2001	122	18	among	among	ADP
fbem-2001	122	19	the	the	DET
fbem-2001	122	20	variables	variable	NOUN
fbem-2001	122	21	.	.	PUNCT
fbem-2001	123	1	171	171	NUM
fbem-2001	123	2	table	table	NOUN
fbem-2001	123	3	4	4	NUM
fbem-2001	123	4	.	.	PUNCT
fbem-2001	123	5	correlation	correlation	NOUN
fbem-2001	123	6	tests	test	NOUN
fbem-2001	123	7	absda	absda	VERB
fbem-2001	123	8	kam	kam	PROPN
fbem-2001	123	9	num	num	PROPN
fbem-2001	123	10	cfo	cfo	PROPN
fbem-2001	123	11	roa	roa	PROPN
fbem-2001	123	12	equity	equity	NOUN
fbem-2001	123	13	growth	growth	PROPN
fbem-2001	123	14	avoloss	avoloss	PROPN
fbem-2001	123	15	soe	soe	ADJ
fbem-2001	123	16	tat	tat	NOUN
fbem-2001	123	17	absda	absda	NOUN
fbem-2001	123	18	1	1	NUM
fbem-2001	123	19	kamnum	kamnum	NOUN
fbem-2001	123	20	0.005	0.005	NUM
fbem-2001	123	21	1	1	NUM
fbem-2001	123	22	cfo	cfo	NOUN
fbem-2001	123	23	-0.202	-0.202	NOUN
fbem-2001	123	24	*	*	PUNCT
fbem-2001	123	25	*	*	PUNCT
fbem-2001	123	26	*	*	PUNCT
fbem-2001	123	27	-0.168	-0.168	PROPN
fbem-2001	123	28	*	*	PUNCT
fbem-2001	123	29	*	*	SYM
fbem-2001	123	30	1	1	NUM
fbem-2001	123	31	roa	roa	NOUN
fbem-2001	123	32	0.248	0.248	NUM
fbem-2001	123	33	*	*	PUNCT
fbem-2001	123	34	*	*	PUNCT
fbem-2001	123	35	*	*	PUNCT
fbem-2001	123	36	-0.069	-0.069	PUNCT
fbem-2001	123	37	0.402	0.402	NUM
fbem-2001	123	38	*	*	PUNCT
fbem-2001	123	39	*	*	PUNCT
fbem-2001	123	40	*	*	SYM
fbem-2001	123	41	1	1	NUM
fbem-2001	123	42	equity	equity	NOUN
fbem-2001	123	43	-0.055	-0.055	NOUN
fbem-2001	123	44	-0.011	-0.011	PUNCT
fbem-2001	123	45	0.033	0.033	NUM
fbem-2001	123	46	0.034	0.034	NUM
fbem-2001	123	47	1	1	NUM
fbem-2001	123	48	growth	growth	NOUN
fbem-2001	123	49	-0.019	-0.019	X
fbem-2001	123	50	-0.114	-0.114	PUNCT
fbem-2001	124	1	-0.081	-0.081	NOUN
fbem-2001	124	2	-0.061	-0.061	PUNCT
fbem-2001	124	3	-0.075	-0.075	PROPN
fbem-2001	124	4	1	1	NUM
fbem-2001	124	5	avoloss	avoloss	ADJ
fbem-2001	124	6	-0.033	-0.033	PUNCT
fbem-2001	124	7	-0.034	-0.034	NOUN
fbem-2001	124	8	0.125	0.125	NUM
fbem-2001	124	9	*	*	NOUN
fbem-2001	124	10	0.104	0.104	NUM
fbem-2001	124	11	-0.016	-0.016	PUNCT
fbem-2001	125	1	-0.016	-0.016	ADP
fbem-2001	125	2	1	1	NUM
fbem-2001	125	3	soe	soe	PROPN
fbem-2001	125	4	-0.167	-0.167	PROPN
fbem-2001	125	5	*	*	NOUN
fbem-2001	125	6	*	*	NOUN
fbem-2001	125	7	-0.039	-0.039	X
fbem-2001	125	8	0.038	0.038	NUM
fbem-2001	125	9	-0.255	-0.255	PUNCT
fbem-2001	125	10	*	*	PUNCT
fbem-2001	125	11	*	*	PUNCT
fbem-2001	125	12	*	*	PUNCT
fbem-2001	125	13	0.162	0.162	NUM
fbem-2001	125	14	*	*	PUNCT
fbem-2001	125	15	*	*	PUNCT
fbem-2001	125	16	0.095	0.095	NUM
fbem-2001	125	17	0.037	0.037	NUM
fbem-2001	125	18	1	1	NUM
fbem-2001	125	19	tat	tat	NOUN
fbem-2001	125	20	0.005	0.005	NUM
fbem-2001	125	21	-0.013	-0.013	PUNCT
fbem-2001	125	22	0.073	0.073	NUM
fbem-2001	125	23	0.243	0.243	NUM
fbem-2001	125	24	*	*	PUNCT
fbem-2001	125	25	*	*	PUNCT
fbem-2001	125	26	*	*	PUNCT
fbem-2001	125	27	-0.041	-0.041	PUNCT
fbem-2001	125	28	0.111	0.111	NUM
fbem-2001	125	29	-0.055	-0.055	VERB
fbem-2001	125	30	0.075	0.075	NUM
fbem-2001	125	31	1	1	NUM
fbem-2001	125	32	4.2	4.2	NUM
fbem-2001	125	33	.	.	PUNCT
fbem-2001	126	1	analysis	analysis	NOUN
fbem-2001	126	2	of	of	ADP
fbem-2001	126	3	the	the	DET
fbem-2001	126	4	empirical	empirical	ADJ
fbem-2001	126	5	results	result	NOUN
fbem-2001	126	6	4.2.1	4.2.1	NOUN
fbem-2001	126	7	.	.	PUNCT
fbem-2001	127	1	analysis	analysis	NOUN
fbem-2001	127	2	of	of	ADP
fbem-2001	127	3	the	the	DET
fbem-2001	127	4	regression	regression	NOUN
fbem-2001	127	5	results	result	NOUN
fbem-2001	127	6	of	of	ADP
fbem-2001	127	7	key	key	ADJ
fbem-2001	127	8	audit	audit	NOUN
fbem-2001	127	9	matters	matter	NOUN
fbem-2001	127	10	were	be	AUX
fbem-2001	127	11	disclosed	disclose	VERB
fbem-2001	127	12	as	as	SCONJ
fbem-2001	127	13	shown	show	VERB
fbem-2001	127	14	in	in	ADP
fbem-2001	127	15	table	table	NOUN
fbem-2001	127	16	5	5	NUM
fbem-2001	127	17	,	,	PUNCT
fbem-2001	127	18	in	in	ADP
fbem-2001	127	19	the	the	DET
fbem-2001	127	20	regression	regression	NOUN
fbem-2001	127	21	(	(	PUNCT
fbem-2001	127	22	1	1	NUM
fbem-2001	127	23	)	)	PUNCT
fbem-2001	127	24	,	,	PUNCT
fbem-2001	127	25	the	the	DET
fbem-2001	127	26	multiplication	multiplication	NOUN
fbem-2001	127	27	term	term	NOUN
fbem-2001	127	28	α	α	PROPN
fbem-2001	127	29	3	3	NUM
fbem-2001	127	30	of	of	ADP
fbem-2001	127	31	the	the	DET
fbem-2001	127	32	main	main	ADJ
fbem-2001	127	33	explanatory	explanatory	ADJ
fbem-2001	127	34	variable	variable	NOUN
fbem-2001	127	35	is0.0841	is0.0841	PROPN
fbem-2001	127	36	,	,	PUNCT
fbem-2001	127	37	and	and	CCONJ
fbem-2001	127	38	the	the	DET
fbem-2001	127	39	5	5	NUM
fbem-2001	127	40	%	%	NOUN
fbem-2001	127	41	level	level	NOUN
fbem-2001	127	42	is	be	AUX
fbem-2001	127	43	significant	significant	ADJ
fbem-2001	127	44	,	,	PUNCT
fbem-2001	127	45	proving	prove	VERB
fbem-2001	127	46	that	that	SCONJ
fbem-2001	127	47	the	the	DET
fbem-2001	127	48	key	key	ADJ
fbem-2001	127	49	audit	audit	NOUN
fbem-2001	127	50	matters	matter	NOUN
fbem-2001	127	51	have	have	VERB
fbem-2001	127	52	an	an	DET
fbem-2001	127	53	obvious	obvious	ADJ
fbem-2001	127	54	governance	governance	NOUN
fbem-2001	127	55	effect	effect	NOUN
fbem-2001	127	56	on	on	ADP
fbem-2001	127	57	surplus	surplus	ADJ
fbem-2001	127	58	management	management	NOUN
fbem-2001	127	59	.	.	PUNCT
fbem-2001	128	1	compared	compare	VERB
fbem-2001	128	2	to	to	ADP
fbem-2001	128	3	the	the	DET
fbem-2001	128	4	guidelines	guideline	NOUN
fbem-2001	128	5	,	,	PUNCT
fbem-2001	128	6	the	the	DET
fbem-2001	128	7	disclosure	disclosure	NOUN
fbem-2001	128	8	of	of	ADP
fbem-2001	128	9	key	key	ADJ
fbem-2001	128	10	audit	audit	NOUN
fbem-2001	128	11	matters	matter	NOUN
fbem-2001	128	12	in	in	ADP
fbem-2001	128	13	the	the	DET
fbem-2001	128	14	audit	audit	NOUN
fbem-2001	128	15	report	report	NOUN
fbem-2001	128	16	encourages	encourage	VERB
fbem-2001	128	17	auditors	auditor	NOUN
fbem-2001	128	18	to	to	PART
fbem-2001	128	19	be	be	AUX
fbem-2001	128	20	more	more	ADV
fbem-2001	128	21	cautious	cautious	ADJ
fbem-2001	128	22	in	in	ADP
fbem-2001	128	23	identifying	identify	VERB
fbem-2001	128	24	critical	critical	ADJ
fbem-2001	128	25	audit	audit	NOUN
fbem-2001	128	26	matters	matter	NOUN
fbem-2001	128	27	and	and	CCONJ
fbem-2001	128	28	devote	devote	VERB
fbem-2001	128	29	more	more	ADJ
fbem-2001	128	30	energy	energy	NOUN
fbem-2001	128	31	to	to	ADP
fbem-2001	128	32	communicating	communicate	VERB
fbem-2001	128	33	with	with	ADP
fbem-2001	128	34	management	management	NOUN
fbem-2001	128	35	to	to	PART
fbem-2001	128	36	address	address	VERB
fbem-2001	128	37	the	the	DET
fbem-2001	128	38	problems	problem	NOUN
fbem-2001	128	39	of	of	ADP
fbem-2001	128	40	governance	governance	NOUN
fbem-2001	128	41	and	and	CCONJ
fbem-2001	128	42	government	government	NOUN
fbem-2001	128	43	regulators	regulator	NOUN
fbem-2001	128	44	and	and	CCONJ
fbem-2001	128	45	improve	improve	VERB
fbem-2001	128	46	the	the	DET
fbem-2001	128	47	quality	quality	NOUN
fbem-2001	128	48	of	of	ADP
fbem-2001	128	49	disclosure	disclosure	NOUN
fbem-2001	128	50	,	,	PUNCT
fbem-2001	128	51	assuming	assume	VERB
fbem-2001	128	52	that	that	SCONJ
fbem-2001	128	53	h1	h1	PROPN
fbem-2001	128	54	is	be	AUX
fbem-2001	128	55	verified	verify	VERB
fbem-2001	128	56	.	.	PUNCT
fbem-2001	129	1	further	far	ADV
fbem-2001	129	2	,	,	PUNCT
fbem-2001	129	3	the	the	DET
fbem-2001	129	4	positive	positive	ADJ
fbem-2001	129	5	and	and	CCONJ
fbem-2001	129	6	negative	negative	ADJ
fbem-2001	129	7	earnings	earning	NOUN
fbem-2001	129	8	management	management	NOUN
fbem-2001	129	9	value	value	NOUN
fbem-2001	129	10	are	be	AUX
fbem-2001	129	11	subdivided	subdivide	VERB
fbem-2001	129	12	into	into	ADP
fbem-2001	129	13	upward	upward	ADJ
fbem-2001	129	14	positive	positive	ADJ
fbem-2001	129	15	surplus	surplus	NOUN
fbem-2001	129	16	management	management	NOUN
fbem-2001	129	17	(	(	PUNCT
fbem-2001	129	18	da1	da1	PROPN
fbem-2001	129	19	)	)	PUNCT
fbem-2001	129	20	and	and	CCONJ
fbem-2001	129	21	downward	downward	ADJ
fbem-2001	129	22	negative	negative	ADJ
fbem-2001	129	23	surplus	surplus	NOUN
fbem-2001	129	24	management	management	NOUN
fbem-2001	129	25	(	(	PUNCT
fbem-2001	129	26	da2	da2	PROPN
fbem-2001	129	27	)	)	PUNCT
fbem-2001	129	28	.	.	PUNCT
fbem-2001	130	1	due	due	ADP
fbem-2001	130	2	to	to	ADP
fbem-2001	130	3	the	the	DET
fbem-2001	130	4	classification	classification	NOUN
fbem-2001	130	5	by	by	ADP
fbem-2001	130	6	positive	positive	ADJ
fbem-2001	130	7	and	and	CCONJ
fbem-2001	130	8	negative	negative	ADJ
fbem-2001	130	9	earnings	earning	NOUN
fbem-2001	130	10	management	management	NOUN
fbem-2001	130	11	,	,	PUNCT
fbem-2001	130	12	there	there	PRON
fbem-2001	130	13	is	be	VERB
fbem-2001	130	14	a	a	DET
fbem-2001	130	15	break	break	NOUN
fbem-2001	130	16	point	point	NOUN
fbem-2001	130	17	0	0	PUNCT
fbem-2001	130	18	between	between	ADP
fbem-2001	130	19	positive	positive	ADJ
fbem-2001	130	20	earnings	earning	NOUN
fbem-2001	130	21	management	management	NOUN
fbem-2001	130	22	(	(	PUNCT
fbem-2001	130	23	da1	da1	PROPN
fbem-2001	130	24	)	)	PUNCT
fbem-2001	130	25	and	and	CCONJ
fbem-2001	130	26	negative	negative	ADJ
fbem-2001	130	27	phase	phase	NOUN
fbem-2001	130	28	surplus	surplus	NOUN
fbem-2001	130	29	management	management	NOUN
fbem-2001	130	30	(	(	PUNCT
fbem-2001	130	31	da2	da2	PROPN
fbem-2001	130	32	)	)	PUNCT
fbem-2001	130	33	.	.	PUNCT
fbem-2001	131	1	drawing	draw	VERB
fbem-2001	131	2	on	on	ADP
fbem-2001	131	3	the	the	DET
fbem-2001	131	4	study	study	NOUN
fbem-2001	131	5	of	of	ADP
fbem-2001	131	6	mh	mh	PROPN
fbem-2001	131	7	zhou	zhou	PROPN
fbem-2001	132	1	[	[	X
fbem-2001	132	2	14	14	NUM
fbem-2001	132	3	]	]	X
fbem-2001	132	4	(	(	PUNCT
fbem-2001	132	5	2018	2018	NUM
fbem-2001	132	6	)	)	PUNCT
fbem-2001	132	7	,	,	PUNCT
fbem-2001	132	8	when	when	SCONJ
fbem-2001	132	9	positive	positive	ADJ
fbem-2001	132	10	surplus	surplus	NOUN
fbem-2001	132	11	management	management	NOUN
fbem-2001	132	12	(	(	PUNCT
fbem-2001	132	13	da1	da1	PROPN
fbem-2001	132	14	)	)	PUNCT
fbem-2001	132	15	is	be	AUX
fbem-2001	132	16	the	the	DET
fbem-2001	132	17	explained	explain	VERB
fbem-2001	132	18	variable	variable	ADJ
fbem-2001	132	19	,	,	PUNCT
fbem-2001	132	20	negative	negative	ADJ
fbem-2001	132	21	surplus	surplus	NOUN
fbem-2001	132	22	management	management	NOUN
fbem-2001	132	23	(	(	PUNCT
fbem-2001	132	24	da2	da2	PROPN
fbem-2001	132	25	)	)	PUNCT
fbem-2001	132	26	is	be	AUX
fbem-2001	132	27	0	0	NUM
fbem-2001	132	28	,	,	PUNCT
fbem-2001	132	29	and	and	CCONJ
fbem-2001	132	30	vice	vice	ADV
fbem-2001	132	31	versa	versa	ADV
fbem-2001	132	32	.	.	PUNCT
fbem-2001	133	1	therefore	therefore	ADV
fbem-2001	133	2	,	,	PUNCT
fbem-2001	133	3	tobit	tobit	NOUN
fbem-2001	133	4	regression	regression	NOUN
fbem-2001	133	5	was	be	AUX
fbem-2001	133	6	used	use	VERB
fbem-2001	133	7	for	for	ADP
fbem-2001	133	8	the	the	DET
fbem-2001	133	9	two	two	NUM
fbem-2001	133	10	regression	regression	NOUN
fbem-2001	133	11	groups	group	NOUN
fbem-2001	133	12	to	to	PART
fbem-2001	133	13	better	well	ADV
fbem-2001	133	14	distinguish	distinguish	VERB
fbem-2001	133	15	the	the	DET
fbem-2001	133	16	impact	impact	NOUN
fbem-2001	133	17	of	of	ADP
fbem-2001	133	18	key	key	ADJ
fbem-2001	133	19	audit	audit	NOUN
fbem-2001	133	20	matters	matter	VERB
fbem-2001	133	21	under	under	ADP
fbem-2001	133	22	different	different	ADJ
fbem-2001	133	23	surplus	surplus	NOUN
fbem-2001	133	24	management	management	NOUN
fbem-2001	133	25	objectives	objective	NOUN
fbem-2001	133	26	.	.	PUNCT
fbem-2001	134	1	the	the	DET
fbem-2001	134	2	regression	regression	NOUN
fbem-2001	134	3	results	result	NOUN
fbem-2001	134	4	are	be	AUX
fbem-2001	134	5	shown	show	VERB
fbem-2001	134	6	in	in	ADP
fbem-2001	134	7	the	the	DET
fbem-2001	134	8	two	two	NUM
fbem-2001	134	9	columns	column	NOUN
fbem-2001	134	10	(	(	PUNCT
fbem-2001	134	11	2	2	NUM
fbem-2001	134	12	)	)	PUNCT
fbem-2001	134	13	and	and	CCONJ
fbem-2001	134	14	(	(	PUNCT
fbem-2001	134	15	3	3	X
fbem-2001	134	16	)	)	PUNCT
fbem-2001	134	17	of	of	ADP
fbem-2001	134	18	table	table	NOUN
fbem-2001	134	19	5	5	NUM
fbem-2001	134	20	,	,	PUNCT
fbem-2001	134	21	and	and	CCONJ
fbem-2001	134	22	the	the	DET
fbem-2001	134	23	key	key	ADJ
fbem-2001	134	24	explanatory	explanatory	ADJ
fbem-2001	134	25	item	item	NOUN
fbem-2001	134	26	year	year	NOUN
fbem-2001	134	27	*	*	PUNCT
fbem-2001	134	28	post	post	NOUN
fbem-2001	134	29	is	be	AUX
fbem-2001	134	30	negative	negative	ADJ
fbem-2001	134	31	and	and	CCONJ
fbem-2001	134	32	significant	significant	ADJ
fbem-2001	134	33	at	at	ADP
fbem-2001	134	34	the	the	DET
fbem-2001	134	35	10	10	NUM
fbem-2001	134	36	%	%	NOUN
fbem-2001	134	37	and	and	CCONJ
fbem-2001	134	38	5	5	NUM
fbem-2001	134	39	%	%	NOUN
fbem-2001	134	40	levels	level	NOUN
fbem-2001	134	41	,	,	PUNCT
fbem-2001	134	42	respectively	respectively	ADV
fbem-2001	134	43	.	.	PUNCT
fbem-2001	135	1	surplus	surplus	NOUN
fbem-2001	135	2	management	management	NOUN
fbem-2001	135	3	of	of	ADP
fbem-2001	135	4	two	two	NUM
fbem-2001	135	5	different	different	ADJ
fbem-2001	135	6	directions	direction	NOUN
fbem-2001	135	7	has	have	AUX
fbem-2001	135	8	declined	decline	VERB
fbem-2001	135	9	to	to	ADP
fbem-2001	135	10	varying	vary	VERB
fbem-2001	135	11	degrees	degree	NOUN
fbem-2001	135	12	after	after	ADP
fbem-2001	135	13	the	the	DET
fbem-2001	135	14	disclosure	disclosure	NOUN
fbem-2001	135	15	of	of	ADP
fbem-2001	135	16	key	key	ADJ
fbem-2001	135	17	audit	audit	NOUN
fbem-2001	135	18	matters	matter	NOUN
fbem-2001	135	19	,	,	PUNCT
fbem-2001	135	20	but	but	CCONJ
fbem-2001	135	21	the	the	DET
fbem-2001	135	22	absolute	absolute	ADJ
fbem-2001	135	23	value	value	NOUN
fbem-2001	135	24	of	of	ADP
fbem-2001	135	25	the	the	DET
fbem-2001	135	26	explanatory	explanatory	ADJ
fbem-2001	135	27	variable	variable	ADJ
fbem-2001	135	28	yeat	yeat	NOUN
fbem-2001	135	29	*	*	PUNCT
fbem-2001	135	30	post	post	NOUN
fbem-2001	135	31	value	value	NOUN
fbem-2001	135	32	of	of	ADP
fbem-2001	135	33	positive	positive	ADJ
fbem-2001	135	34	earnings	earning	NOUN
fbem-2001	135	35	management	management	NOUN
fbem-2001	135	36	(	(	PUNCT
fbem-2001	135	37	da1	da1	PROPN
fbem-2001	135	38	)	)	PUNCT
fbem-2001	135	39	is	be	AUX
fbem-2001	135	40	higher	high	ADJ
fbem-2001	135	41	than	than	ADP
fbem-2001	135	42	that	that	PRON
fbem-2001	135	43	of	of	ADP
fbem-2001	135	44	negative	negative	ADJ
fbem-2001	135	45	surplus	surplus	ADJ
fbem-2001	135	46	management	management	NOUN
fbem-2001	135	47	(	(	PUNCT
fbem-2001	135	48	da2	da2	PROPN
fbem-2001	135	49	)	)	PUNCT
fbem-2001	135	50	,	,	PUNCT
fbem-2001	135	51	which	which	PRON
fbem-2001	135	52	shows	show	VERB
fbem-2001	135	53	that	that	SCONJ
fbem-2001	135	54	after	after	SCONJ
fbem-2001	135	55	the	the	DET
fbem-2001	135	56	implementation	implementation	NOUN
fbem-2001	135	57	of	of	ADP
fbem-2001	135	58	key	key	ADJ
fbem-2001	135	59	audit	audit	NOUN
fbem-2001	135	60	matters	matter	VERB
fbem-2001	135	61	policies	policy	NOUN
fbem-2001	135	62	,	,	PUNCT
fbem-2001	135	63	the	the	DET
fbem-2001	135	64	governance	governance	NOUN
fbem-2001	135	65	effect	effect	NOUN
fbem-2001	135	66	of	of	ADP
fbem-2001	135	67	positive	positive	ADJ
fbem-2001	135	68	surplus	surplus	NOUN
fbem-2001	135	69	management	management	NOUN
fbem-2001	135	70	is	be	AUX
fbem-2001	135	71	more	more	ADV
fbem-2001	135	72	significant	significant	ADJ
fbem-2001	135	73	.	.	PUNCT
fbem-2001	136	1	the	the	DET
fbem-2001	136	2	lr	lr	PROPN
fbem-2001	136	3	test	test	NOUN
fbem-2001	136	4	values	value	NOUN
fbem-2001	136	5	for	for	ADP
fbem-2001	136	6	the	the	DET
fbem-2001	136	7	tobit	tobit	NOUN
fbem-2001	136	8	regression	regression	NOUN
fbem-2001	136	9	were	be	AUX
fbem-2001	136	10	all	all	ADV
fbem-2001	136	11	significant	significant	ADJ
fbem-2001	136	12	at	at	ADP
fbem-2001	136	13	1	1	NUM
fbem-2001	136	14	%	%	NOUN
fbem-2001	136	15	levels	level	NOUN
fbem-2001	136	16	,	,	PUNCT
fbem-2001	136	17	and	and	CCONJ
fbem-2001	136	18	the	the	DET
fbem-2001	136	19	regression	regression	NOUN
fbem-2001	136	20	results	result	NOUN
fbem-2001	136	21	were	be	AUX
fbem-2001	136	22	robust	robust	ADJ
fbem-2001	136	23	.	.	PUNCT
fbem-2001	137	1	in	in	ADP
fbem-2001	137	2	general	general	ADJ
fbem-2001	137	3	,	,	PUNCT
fbem-2001	137	4	the	the	DET
fbem-2001	137	5	implementation	implementation	NOUN
fbem-2001	137	6	of	of	ADP
fbem-2001	137	7	key	key	ADJ
fbem-2001	137	8	audit	audit	NOUN
fbem-2001	137	9	matters	matter	NOUN
fbem-2001	137	10	policies	policy	NOUN
fbem-2001	137	11	has	have	AUX
fbem-2001	137	12	played	play	VERB
fbem-2001	137	13	an	an	DET
fbem-2001	137	14	effective	effective	ADJ
fbem-2001	137	15	role	role	NOUN
fbem-2001	137	16	in	in	ADP
fbem-2001	137	17	governing	govern	VERB
fbem-2001	137	18	the	the	DET
fbem-2001	137	19	surplus	surplus	ADJ
fbem-2001	137	20	management	management	NOUN
fbem-2001	137	21	behavior	behavior	NOUN
fbem-2001	137	22	of	of	ADP
fbem-2001	137	23	listed	list	VERB
fbem-2001	137	24	companies	company	NOUN
fbem-2001	137	25	,	,	PUNCT
fbem-2001	137	26	curbed	curb	VERB
fbem-2001	137	27	the	the	DET
fbem-2001	137	28	surplus	surplus	ADJ
fbem-2001	137	29	management	management	NOUN
fbem-2001	137	30	of	of	ADP
fbem-2001	137	31	listed	list	VERB
fbem-2001	137	32	companies	company	NOUN
fbem-2001	137	33	,	,	PUNCT
fbem-2001	137	34	and	and	CCONJ
fbem-2001	137	35	stabilized	stabilize	VERB
fbem-2001	137	36	the	the	DET
fbem-2001	137	37	order	order	NOUN
fbem-2001	137	38	of	of	ADP
fbem-2001	137	39	the	the	DET
fbem-2001	137	40	capital	capital	NOUN
fbem-2001	137	41	market	market	NOUN
fbem-2001	137	42	.	.	PUNCT
fbem-2001	138	1	table	table	NOUN
fbem-2001	138	2	5	5	NUM
fbem-2001	138	3	.	.	PUNCT
fbem-2001	139	1	disclosure	disclosure	NOUN
fbem-2001	139	2	of	of	ADP
fbem-2001	139	3	key	key	ADJ
fbem-2001	139	4	audit	audit	NOUN
fbem-2001	139	5	matters	matter	NOUN
fbem-2001	139	6	and	and	CCONJ
fbem-2001	139	7	surplus	surplus	NOUN
fbem-2001	139	8	management	management	NOUN
fbem-2001	139	9	(	(	PUNCT
fbem-2001	139	10	1	1	NUM
fbem-2001	139	11	)	)	PUNCT
fbem-2001	139	12	(	(	PUNCT
fbem-2001	139	13	2	2	NUM
fbem-2001	139	14	)	)	PUNCT
fbem-2001	139	15	(	(	PUNCT
fbem-2001	139	16	3	3	X
fbem-2001	139	17	)	)	PUNCT
fbem-2001	139	18	variables	variable	NOUN
fbem-2001	139	19	absda	absda	VERB
fbem-2001	139	20	da1	da1	PROPN
fbem-2001	139	21	da2	da2	PROPN
fbem-2001	139	22	year*post	year*post	PROPN
fbem-2001	139	23	-0.0841	-0.0841	PROPN
fbem-2001	139	24	*	*	PROPN
fbem-2001	140	1	*	*	PUNCT
fbem-2001	140	2	-0.099	-0.099	PUNCT
fbem-2001	140	3	*	*	X
fbem-2001	140	4	-0.024	-0.024	NOUN
fbem-2001	140	5	*	*	PUNCT
fbem-2001	140	6	*	*	PUNCT
fbem-2001	140	7	(	(	PUNCT
fbem-2001	140	8	-2.167	-2.167	ADJ
fbem-2001	140	9	)	)	PUNCT
fbem-2001	140	10	(	(	PUNCT
fbem-2001	140	11	-1.75	-1.75	NOUN
fbem-2001	140	12	)	)	PUNCT
fbem-2001	140	13	(	(	PUNCT
fbem-2001	140	14	-2.316	-2.316	NOUN
fbem-2001	140	15	)	)	PUNCT
fbem-2001	140	16	emflex	emflex	NOUN
fbem-2001	140	17	-2.306	-2.306	PROPN
fbem-2001	141	1	*	*	PUNCT
fbem-2001	141	2	*	*	PUNCT
fbem-2001	142	1	-0.142	-0.142	PUNCT
fbem-2001	142	2	*	*	PUNCT
fbem-2001	142	3	*	*	PUNCT
fbem-2001	142	4	*	*	PUNCT
fbem-2001	142	5	-0.047	-0.047	PUNCT
fbem-2001	142	6	*	*	PUNCT
fbem-2001	142	7	*	*	PUNCT
fbem-2001	142	8	*	*	PUNCT
fbem-2001	142	9	(	(	PUNCT
fbem-2001	142	10	-2.626	-2.626	ADJ
fbem-2001	142	11	)	)	PUNCT
fbem-2001	142	12	(	(	PUNCT
fbem-2001	142	13	-2.84	-2.84	NOUN
fbem-2001	142	14	)	)	PUNCT
fbem-2001	142	15	(	(	PUNCT
fbem-2001	142	16	-5.867	-5.867	NOUN
fbem-2001	142	17	)	)	PUNCT
fbem-2001	142	18	kam_num	kam_num	PROPN
fbem-2001	142	19	0.0127	0.0127	NUM
fbem-2001	142	20	0.072	0.072	NUM
fbem-2001	142	21	*	*	PUNCT
fbem-2001	142	22	*	*	PUNCT
fbem-2001	143	1	*	*	PUNCT
fbem-2001	143	2	-0.003	-0.003	PROPN
fbem-2001	143	3	(	(	PUNCT
fbem-2001	143	4	1.131	1.131	NUM
fbem-2001	143	5	)	)	PUNCT
fbem-2001	143	6	(	(	PUNCT
fbem-2001	143	7	10.56	10.56	NUM
fbem-2001	143	8	)	)	PUNCT
fbem-2001	143	9	(	(	PUNCT
fbem-2001	143	10	-1.337	-1.337	PROPN
fbem-2001	143	11	)	)	PUNCT
fbem-2001	143	12	cfo	cfo	NOUN
fbem-2001	143	13	0.447	0.447	NUM
fbem-2001	143	14	-2.778	-2.778	NOUN
fbem-2001	144	1	*	*	PUNCT
fbem-2001	144	2	*	*	PUNCT
fbem-2001	144	3	*	*	PUNCT
fbem-2001	144	4	-1.112	-1.112	PUNCT
fbem-2001	145	1	*	*	PUNCT
fbem-2001	145	2	*	*	PUNCT
fbem-2001	145	3	*	*	PUNCT
fbem-2001	145	4	(	(	PUNCT
fbem-2001	145	5	1.277	1.277	NUM
fbem-2001	145	6	)	)	PUNCT
fbem-2001	145	7	(	(	PUNCT
fbem-2001	145	8	-19.22	-19.22	NOUN
fbem-2001	145	9	)	)	PUNCT
fbem-2001	145	10	(	(	PUNCT
fbem-2001	145	11	-50.841	-50.841	NOUN
fbem-2001	145	12	)	)	PUNCT
fbem-2001	145	13	roa	roa	NOUN
fbem-2001	145	14	0.721	0.721	NUM
fbem-2001	145	15	3.226	3.226	NUM
fbem-2001	145	16	*	*	PUNCT
fbem-2001	145	17	*	*	PUNCT
fbem-2001	145	18	*	*	PUNCT
fbem-2001	145	19	1.283	1.283	NUM
fbem-2001	145	20	*	*	PUNCT
fbem-2001	145	21	*	*	PUNCT
fbem-2001	145	22	*	*	PUNCT
fbem-2001	145	23	(	(	PUNCT
fbem-2001	145	24	1.371	1.371	NUM
fbem-2001	145	25	)	)	PUNCT
fbem-2001	145	26	(	(	PUNCT
fbem-2001	145	27	15.26	15.26	NUM
fbem-2001	145	28	)	)	PUNCT
fbem-2001	145	29	(	(	PUNCT
fbem-2001	145	30	-38.063	-38.063	NUM
fbem-2001	145	31	)	)	PUNCT
fbem-2001	145	32	lev	lev	NOUN
fbem-2001	145	33	0.225	0.225	NUM
fbem-2001	145	34	0.000	0.000	NUM
fbem-2001	145	35	0.034	0.034	NUM
fbem-2001	145	36	*	*	PUNCT
fbem-2001	145	37	*	*	PUNCT
fbem-2001	145	38	*	*	PUNCT
fbem-2001	145	39	(	(	PUNCT
fbem-2001	145	40	0.882	0.882	NUM
fbem-2001	145	41	)	)	PUNCT
fbem-2001	145	42	(	(	PUNCT
fbem-2001	145	43	0.01	0.01	NUM
fbem-2001	145	44	)	)	PUNCT
fbem-2001	145	45	(	(	PUNCT
fbem-2001	145	46	-4.83	-4.83	ADJ
fbem-2001	145	47	)	)	PUNCT
fbem-2001	145	48	equity	equity	NOUN
fbem-2001	145	49	-0.000	-0.000	PRON
fbem-2001	145	50	-0.000	-0.000	PROPN
fbem-2001	145	51	-0.000	-0.000	PROPN
fbem-2001	145	52	*	*	PUNCT
fbem-2001	145	53	(	(	PUNCT
fbem-2001	145	54	-1.370	-1.370	NOUN
fbem-2001	145	55	)	)	PUNCT
fbem-2001	145	56	(	(	PUNCT
fbem-2001	145	57	-1.19	-1.19	NOUN
fbem-2001	145	58	)	)	PUNCT
fbem-2001	145	59	(	(	PUNCT
fbem-2001	145	60	-1.726	-1.726	X
fbem-2001	145	61	)	)	PUNCT
fbem-2001	145	62	avoloss	avoloss	ADP
fbem-2001	145	63	0.0129	0.0129	NUM
fbem-2001	145	64	-0.285	-0.285	PROPN
fbem-2001	145	65	*	*	PUNCT
fbem-2001	145	66	*	*	PUNCT
fbem-2001	145	67	-0.058	-0.058	PUNCT
fbem-2001	145	68	*	*	PUNCT
fbem-2001	145	69	*	*	PUNCT
fbem-2001	145	70	*	*	PUNCT
fbem-2001	145	71	(	(	PUNCT
fbem-2001	145	72	0.544	0.544	NUM
fbem-2001	145	73	)	)	PUNCT
fbem-2001	145	74	(	(	PUNCT
fbem-2001	145	75	-2.10	-2.10	NOUN
fbem-2001	145	76	)	)	PUNCT
fbem-2001	145	77	(	(	PUNCT
fbem-2001	145	78	-2.595	-2.595	X
fbem-2001	145	79	)	)	PUNCT
fbem-2001	145	80	growth	growth	NOUN
fbem-2001	145	81	-0.011	-0.011	PRON
fbem-2001	146	1	-0.000	-0.000	PUNCT
fbem-2001	147	1	0.000	0.000	NUM
fbem-2001	147	2	*	*	PUNCT
fbem-2001	147	3	*	*	PUNCT
fbem-2001	147	4	*	*	PUNCT
fbem-2001	147	5	(	(	PUNCT
fbem-2001	147	6	-0.743	-0.743	PUNCT
fbem-2001	147	7	)	)	PUNCT
fbem-2001	147	8	(	(	PUNCT
fbem-2001	147	9	-1.33	-1.33	NUM
fbem-2001	147	10	)	)	PUNCT
fbem-2001	147	11	(	(	PUNCT
fbem-2001	147	12	-3.771	-3.771	NUM
fbem-2001	147	13	)	)	PUNCT
fbem-2001	147	14	fcfea	fcfea	PROPN
fbem-2001	147	15	-0.0914	-0.0914	PROPN
fbem-2001	147	16	*	*	PUNCT
fbem-2001	147	17	-0.031	-0.031	NUM
fbem-2001	147	18	-0.025	-0.025	PROPN
fbem-2001	147	19	*	*	PUNCT
fbem-2001	147	20	*	*	PUNCT
fbem-2001	147	21	*	*	PUNCT
fbem-2001	147	22	(	(	PUNCT
fbem-2001	147	23	-1.990	-1.990	ADJ
fbem-2001	147	24	)	)	PUNCT
fbem-2001	147	25	(	(	PUNCT
fbem-2001	147	26	-0.78	-0.78	NUM
fbem-2001	147	27	)	)	PUNCT
fbem-2001	147	28	(	(	PUNCT
fbem-2001	147	29	-4.110	-4.110	NOUN
fbem-2001	147	30	)	)	PUNCT
fbem-2001	147	31	tat	tat	NOUN
fbem-2001	147	32	-0.0753	-0.0753	NOUN
fbem-2001	147	33	-0.031	-0.031	NOUN
fbem-2001	147	34	*	*	PUNCT
fbem-2001	147	35	*	*	PUNCT
fbem-2001	147	36	-0.011	-0.011	PUNCT
fbem-2001	147	37	*	*	PUNCT
fbem-2001	147	38	*	*	PUNCT
fbem-2001	147	39	*	*	PUNCT
fbem-2001	147	40	(	(	PUNCT
fbem-2001	147	41	-0.896	-0.896	NOUN
fbem-2001	147	42	)	)	PUNCT
fbem-2001	147	43	(	(	PUNCT
fbem-2001	147	44	-2.08	-2.08	NUM
fbem-2001	147	45	)	)	PUNCT
fbem-2001	147	46	(	(	PUNCT
fbem-2001	147	47	-4.781	-4.781	ADJ
fbem-2001	147	48	)	)	PUNCT
fbem-2001	147	49	constant	constant	ADJ
fbem-2001	147	50	-159.709	-159.709	NUM
fbem-2001	147	51	*	*	PUNCT
fbem-2001	147	52	0.127	0.127	NUM
fbem-2001	147	53	*	*	PUNCT
fbem-2001	147	54	*	*	PUNCT
fbem-2001	147	55	*	*	NOUN
fbem-2001	147	56	0.005	0.005	NUM
fbem-2001	147	57	(	(	PUNCT
fbem-2001	147	58	-1.834	-1.834	PROPN
fbem-2001	147	59	)	)	PUNCT
fbem-2001	147	60	(	(	PUNCT
fbem-2001	147	61	4.35	4.35	NUM
fbem-2001	147	62	)	)	PUNCT
fbem-2001	147	63	(	(	PUNCT
fbem-2001	147	64	-1.265	-1.265	NOUN
fbem-2001	147	65	)	)	PUNCT
fbem-2001	147	66	ind	ind	NOUN
fbem-2001	148	1	yes	yes	INTJ
fbem-2001	148	2	yes	yes	INTJ
fbem-2001	149	1	yes	yes	INTJ
fbem-2001	149	2	observations	observation	NOUN
fbem-2001	149	3	192	192	NUM
fbem-2001	149	4	3796	3796	NUM
fbem-2001	149	5	3796	3796	NUM
fbem-2001	149	6	r	r	NOUN
fbem-2001	149	7	-	-	PUNCT
fbem-2001	149	8	squared	square	VERB
fbem-2001	149	9	0.603	0.603	NUM
fbem-2001	149	10	lr	lr	NOUN
fbem-2001	149	11	697.44	697.44	NUM
fbem-2001	149	12	*	*	PUNCT
fbem-2001	149	13	*	*	PUNCT
fbem-2001	149	14	*	*	PUNCT
fbem-2001	149	15	2618.48	2618.48	NUM
fbem-2001	149	16	*	*	NOUN
fbem-2001	149	17	*	*	PUNCT
fbem-2001	149	18	*	*	PUNCT
fbem-2001	149	19	pseudo	pseudo	NOUN
fbem-2001	149	20	r2	r2	PROPN
fbem-2001	149	21	0.1904	0.1904	NUM
fbem-2001	149	22	-1.1581	-1.1581	NOUN
fbem-2001	149	23	172	172	NUM
fbem-2001	149	24	4.2.2	4.2.2	NUM
fbem-2001	149	25	.	.	PUNCT
fbem-2001	150	1	impact	impact	NOUN
fbem-2001	150	2	of	of	ADP
fbem-2001	150	3	the	the	DET
fbem-2001	150	4	number	number	NOUN
fbem-2001	150	5	of	of	ADP
fbem-2001	150	6	key	key	ADJ
fbem-2001	150	7	audit	audit	NOUN
fbem-2001	150	8	items	item	NOUN
fbem-2001	150	9	on	on	ADP
fbem-2001	150	10	earnings	earning	NOUN
fbem-2001	150	11	management	management	NOUN
fbem-2001	150	12	in	in	ADP
fbem-2001	150	13	order	order	NOUN
fbem-2001	150	14	to	to	PART
fbem-2001	150	15	comprehensively	comprehensively	ADV
fbem-2001	150	16	analyze	analyze	VERB
fbem-2001	150	17	the	the	DET
fbem-2001	150	18	impact	impact	NOUN
fbem-2001	150	19	of	of	ADP
fbem-2001	150	20	key	key	ADJ
fbem-2001	150	21	audit	audit	NOUN
fbem-2001	150	22	matters	matter	VERB
fbem-2001	150	23	on	on	ADP
fbem-2001	150	24	earnings	earning	NOUN
fbem-2001	150	25	management	management	NOUN
fbem-2001	150	26	,	,	PUNCT
fbem-2001	150	27	introduce	introduce	VERB
fbem-2001	150	28	real	real	ADJ
fbem-2001	150	29	earnings	earning	NOUN
fbem-2001	150	30	management	management	NOUN
fbem-2001	150	31	,	,	PUNCT
fbem-2001	150	32	learn	learn	VERB
fbem-2001	150	33	from	from	ADP
fbem-2001	150	34	the	the	DET
fbem-2001	150	35	research	research	NOUN
fbem-2001	150	36	of	of	ADP
fbem-2001	150	37	wu	wu	PROPN
fbem-2001	150	38	peng	peng	PROPN
fbem-2001	150	39	(	(	PUNCT
fbem-2001	150	40	2021	2021	NUM
fbem-2001	150	41	)	)	PUNCT
fbem-2001	151	1	[	[	X
fbem-2001	151	2	11	11	NUM
fbem-2001	151	3	]	]	PUNCT
fbem-2001	151	4	and	and	CCONJ
fbem-2001	151	5	mz	mz	PROPN
fbem-2001	151	6	wang	wang	PROPN
fbem-2001	151	7	(	(	PUNCT
fbem-2001	151	8	2019	2019	NUM
fbem-2001	151	9	)	)	PUNCT
fbem-2001	152	1	[	[	X
fbem-2001	152	2	16	16	NUM
fbem-2001	152	3	]	]	PUNCT
fbem-2001	152	4	,	,	PUNCT
fbem-2001	152	5	kam_num	kam_num	PROPN
fbem-2001	152	6	set	set	VERB
fbem-2001	152	7	the	the	DET
fbem-2001	152	8	frequency	frequency	NOUN
fbem-2001	152	9	of	of	ADP
fbem-2001	152	10	key	key	ADJ
fbem-2001	152	11	audit	audit	NOUN
fbem-2001	152	12	items	item	NOUN
fbem-2001	152	13	disclosed	disclose	VERB
fbem-2001	152	14	in	in	ADP
fbem-2001	152	15	the	the	DET
fbem-2001	152	16	annual	annual	ADJ
fbem-2001	152	17	report	report	NOUN
fbem-2001	152	18	as	as	SCONJ
fbem-2001	152	19	follows	follow	VERB
fbem-2001	152	20	:	:	PUNCT
fbem-2001	152	21	yi	yi	PROPN
fbem-2001	152	22	,	,	PUNCT
fbem-2001	152	23	t	t	PROPN
fbem-2001	152	24	=	=	PUNCT
fbem-2001	153	1	β0	β0	PROPN
fbem-2001	153	2	+	+	PROPN
fbem-2001	153	3	β1kam_num	β1kam_num	NOUN
fbem-2001	153	4	i	i	PRON
fbem-2001	153	5	,	,	PUNCT
fbem-2001	153	6	t	t	PROPN
fbem-2001	154	1	+	+	PROPN
fbem-2001	154	2	β2size	β2size	VERB
fbem-2001	154	3	i	i	PRON
fbem-2001	154	4	,	,	PUNCT
fbem-2001	154	5	t	t	PROPN
fbem-2001	155	1	+	+	PROPN
fbem-2001	155	2	β3lev	β3lev	PROPN
fbem-2001	155	3	i	i	PROPN
fbem-2001	155	4	,	,	PUNCT
fbem-2001	155	5	t	t	PROPN
fbem-2001	156	1	+	+	PROPN
fbem-2001	156	2	β4emflex	β4emflex	PROPN
fbem-2001	156	3	i	i	PROPN
fbem-2001	156	4	,	,	PUNCT
fbem-2001	156	5	t	t	PROPN
fbem-2001	156	6	+	+	PROPN
fbem-2001	156	7	β5roa	β5roa	NOUN
fbem-2001	156	8	i	i	PROPN
fbem-2001	156	9	,	,	PUNCT
fbem-2001	156	10	t	t	PROPN
fbem-2001	157	1	+	+	PROPN
fbem-2001	157	2	β6cfo	β6cfo	PROPN
fbem-2001	157	3	i	i	PROPN
fbem-2001	157	4	,	,	PUNCT
fbem-2001	157	5	t	t	PROPN
fbem-2001	157	6	+	+	CCONJ
fbem-2001	157	7	β7	β7	ADJ
fbem-2001	157	8	big4i	big4i	PROPN
fbem-2001	157	9	,	,	PUNCT
fbem-2001	157	10	t+β8fcfeai	t+β8fcfeai	PROPN
fbem-2001	157	11	,	,	PUNCT
fbem-2001	157	12	t+β9avoless	t+β9avoless	PROPN
fbem-2001	157	13	i	i	PROPN
fbem-2001	157	14	,	,	PUNCT
fbem-2001	157	15	t	t	PROPN
fbem-2001	158	1	+	+	PROPN
fbem-2001	158	2	εi	εi	ADJ
fbem-2001	158	3	,	,	PUNCT
fbem-2001	158	4	t	t	PROPN
fbem-2001	158	5	(	(	PUNCT
fbem-2001	158	6	3	3	NUM
fbem-2001	158	7	)	)	PUNCT
fbem-2001	158	8	as	as	ADP
fbem-2001	158	9	the	the	DET
fbem-2001	158	10	regression	regression	NOUN
fbem-2001	158	11	results	result	NOUN
fbem-2001	158	12	shown	show	VERB
fbem-2001	158	13	in	in	ADP
fbem-2001	158	14	table	table	NOUN
fbem-2001	158	15	6	6	NUM
fbem-2001	158	16	,	,	PUNCT
fbem-2001	158	17	the	the	DET
fbem-2001	158	18	kam_num	kam_num	ADJ
fbem-2001	158	19	coefficients	coefficient	NOUN
fbem-2001	158	20	corresponding	correspond	VERB
fbem-2001	158	21	to	to	ADP
fbem-2001	158	22	accrual	accrual	ADJ
fbem-2001	158	23	and	and	CCONJ
fbem-2001	158	24	real	real	ADJ
fbem-2001	158	25	surplus	surplus	NOUN
fbem-2001	158	26	management	management	NOUN
fbem-2001	158	27	were	be	AUX
fbem-2001	158	28	-0.0200	-0.0200	X
fbem-2001	158	29	and	and	CCONJ
fbem-2001	158	30	-0.006	-0.006	PROPN
fbem-2001	158	31	,	,	PUNCT
fbem-2001	158	32	respectively	respectively	ADV
fbem-2001	158	33	,	,	PUNCT
fbem-2001	158	34	both	both	CCONJ
fbem-2001	158	35	significant	significant	ADJ
fbem-2001	158	36	at	at	ADP
fbem-2001	158	37	the	the	DET
fbem-2001	158	38	1	1	NUM
fbem-2001	158	39	%	%	NOUN
fbem-2001	158	40	level	level	NOUN
fbem-2001	158	41	.	.	PUNCT
fbem-2001	159	1	this	this	PRON
fbem-2001	159	2	means	mean	VERB
fbem-2001	159	3	that	that	SCONJ
fbem-2001	159	4	the	the	DET
fbem-2001	159	5	number	number	NOUN
fbem-2001	159	6	of	of	ADP
fbem-2001	159	7	key	key	ADJ
fbem-2001	159	8	audits	audits	NOUN
fbem-2001	159	9	is	be	AUX
fbem-2001	159	10	significantly	significantly	ADV
fbem-2001	159	11	negatively	negatively	ADV
fbem-2001	159	12	correlated	correlate	VERB
fbem-2001	159	13	with	with	ADP
fbem-2001	159	14	accrued	accrue	VERB
fbem-2001	159	15	surplus	surplus	NOUN
fbem-2001	159	16	management	management	NOUN
fbem-2001	159	17	and	and	CCONJ
fbem-2001	159	18	real	real	ADJ
fbem-2001	159	19	earnings	earning	NOUN
fbem-2001	159	20	management	management	NOUN
fbem-2001	159	21	.	.	PUNCT
fbem-2001	160	1	that	that	PRON
fbem-2001	160	2	is	be	AUX
fbem-2001	160	3	,	,	PUNCT
fbem-2001	160	4	the	the	DET
fbem-2001	160	5	more	more	ADV
fbem-2001	160	6	key	key	ADJ
fbem-2001	160	7	audit	audit	NOUN
fbem-2001	160	8	matters	matter	NOUN
fbem-2001	160	9	are	be	AUX
fbem-2001	160	10	disclosed	disclose	VERB
fbem-2001	160	11	,	,	PUNCT
fbem-2001	160	12	the	the	DET
fbem-2001	160	13	more	more	ADV
fbem-2001	160	14	obvious	obvious	ADJ
fbem-2001	160	15	the	the	DET
fbem-2001	160	16	governance	governance	NOUN
fbem-2001	160	17	effect	effect	NOUN
fbem-2001	160	18	of	of	ADP
fbem-2001	160	19	accrued	accrue	VERB
fbem-2001	160	20	surplus	surplus	NOUN
fbem-2001	160	21	management	management	NOUN
fbem-2001	160	22	and	and	CCONJ
fbem-2001	160	23	real	real	ADJ
fbem-2001	160	24	surplus	surplus	NOUN
fbem-2001	160	25	management	management	NOUN
fbem-2001	160	26	,	,	PUNCT
fbem-2001	160	27	the	the	DET
fbem-2001	160	28	hypothesis	hypothesis	NOUN
fbem-2001	160	29	h2	h2	NOUN
fbem-2001	160	30	is	be	AUX
fbem-2001	160	31	verified	verify	VERB
fbem-2001	160	32	.	.	PUNCT
fbem-2001	161	1	the	the	DET
fbem-2001	161	2	reason	reason	NOUN
fbem-2001	161	3	behind	behind	ADP
fbem-2001	161	4	this	this	PRON
fbem-2001	161	5	may	may	AUX
fbem-2001	161	6	be	be	AUX
fbem-2001	161	7	that	that	SCONJ
fbem-2001	161	8	auditors	auditor	NOUN
fbem-2001	161	9	will	will	AUX
fbem-2001	161	10	doubt	doubt	VERB
fbem-2001	161	11	management	management	NOUN
fbem-2001	161	12	behavior	behavior	NOUN
fbem-2001	161	13	after	after	ADP
fbem-2001	161	14	discovering	discover	VERB
fbem-2001	161	15	excessive	excessive	ADJ
fbem-2001	161	16	complex	complex	ADJ
fbem-2001	161	17	or	or	CCONJ
fbem-2001	161	18	unreasonable	unreasonable	ADJ
fbem-2001	161	19	transactions	transaction	NOUN
fbem-2001	161	20	,	,	PUNCT
fbem-2001	161	21	and	and	CCONJ
fbem-2001	161	22	thus	thus	ADV
fbem-2001	161	23	better	well	ADV
fbem-2001	161	24	find	find	VERB
fbem-2001	161	25	the	the	DET
fbem-2001	161	26	motivation	motivation	NOUN
fbem-2001	161	27	behind	behind	ADP
fbem-2001	161	28	these	these	DET
fbem-2001	161	29	"	"	PUNCT
fbem-2001	161	30	unreasonable	unreasonable	ADJ
fbem-2001	161	31	"	"	PUNCT
fbem-2001	161	32	accounting	accounting	NOUN
fbem-2001	161	33	operations	operation	NOUN
fbem-2001	161	34	;	;	PUNCT
fbem-2001	161	35	on	on	ADP
fbem-2001	161	36	the	the	DET
fbem-2001	161	37	other	other	ADJ
fbem-2001	161	38	hand	hand	NOUN
fbem-2001	161	39	,	,	PUNCT
fbem-2001	161	40	the	the	DET
fbem-2001	161	41	key	key	ADJ
fbem-2001	161	42	audit	audit	NOUN
fbem-2001	161	43	matters	matter	NOUN
fbem-2001	161	44	marked	mark	VERB
fbem-2001	161	45	separately	separately	ADV
fbem-2001	161	46	make	make	VERB
fbem-2001	161	47	shareholders	shareholder	NOUN
fbem-2001	161	48	,	,	PUNCT
fbem-2001	161	49	regulators	regulator	NOUN
fbem-2001	161	50	and	and	CCONJ
fbem-2001	161	51	information	information	NOUN
fbem-2001	161	52	users	user	NOUN
fbem-2001	161	53	of	of	ADP
fbem-2001	161	54	capital	capital	NOUN
fbem-2001	161	55	markets	market	NOUN
fbem-2001	161	56	more	more	ADV
fbem-2001	161	57	concerned	concerned	ADJ
fbem-2001	161	58	,	,	PUNCT
fbem-2001	161	59	and	and	CCONJ
fbem-2001	161	60	the	the	DET
fbem-2001	161	61	hidden	hide	VERB
fbem-2001	161	62	costs	cost	NOUN
fbem-2001	161	63	of	of	ADP
fbem-2001	161	64	management	management	NOUN
fbem-2001	161	65	earnings	earning	NOUN
fbem-2001	161	66	management	management	NOUN
fbem-2001	161	67	are	be	AUX
fbem-2001	161	68	higher	high	ADJ
fbem-2001	161	69	,	,	PUNCT
fbem-2001	161	70	reducing	reduce	VERB
fbem-2001	161	71	the	the	DET
fbem-2001	161	72	corresponding	corresponding	ADJ
fbem-2001	161	73	surplus	surplus	ADJ
fbem-2001	161	74	management	management	NOUN
fbem-2001	161	75	behavior	behavior	NOUN
fbem-2001	161	76	.	.	PUNCT
fbem-2001	162	1	some	some	DET
fbem-2001	162	2	scholars	scholar	NOUN
fbem-2001	162	3	[	[	X
fbem-2001	162	4	13	13	NUM
fbem-2001	162	5	]	]	PUNCT
fbem-2001	162	6	found	find	VERB
fbem-2001	162	7	that	that	SCONJ
fbem-2001	162	8	the	the	DET
fbem-2001	162	9	disclosure	disclosure	NOUN
fbem-2001	162	10	policy	policy	NOUN
fbem-2001	162	11	of	of	ADP
fbem-2001	162	12	key	key	ADJ
fbem-2001	162	13	audit	audit	NOUN
fbem-2001	162	14	matters	matter	NOUN
fbem-2001	162	15	can	can	AUX
fbem-2001	162	16	not	not	PART
fbem-2001	162	17	have	have	VERB
fbem-2001	162	18	a	a	DET
fbem-2001	162	19	significant	significant	ADJ
fbem-2001	162	20	governance	governance	NOUN
fbem-2001	162	21	effect	effect	NOUN
fbem-2001	162	22	on	on	ADP
fbem-2001	162	23	the	the	DET
fbem-2001	162	24	real	real	ADJ
fbem-2001	162	25	surplus	surplus	ADJ
fbem-2001	162	26	management	management	NOUN
fbem-2001	162	27	phenomenon	phenomenon	NOUN
fbem-2001	162	28	.	.	PUNCT
fbem-2001	163	1	however	however	ADV
fbem-2001	163	2	,	,	PUNCT
fbem-2001	163	3	this	this	DET
fbem-2001	163	4	paper	paper	NOUN
fbem-2001	163	5	finds	find	VERB
fbem-2001	163	6	that	that	SCONJ
fbem-2001	163	7	the	the	DET
fbem-2001	163	8	communication	communication	NOUN
fbem-2001	163	9	of	of	ADP
fbem-2001	163	10	more	more	ADJ
fbem-2001	163	11	number	number	NOUN
fbem-2001	163	12	of	of	ADP
fbem-2001	163	13	key	key	ADJ
fbem-2001	163	14	audit	audit	NOUN
fbem-2001	163	15	matters	matter	NOUN
fbem-2001	163	16	also	also	ADV
fbem-2001	163	17	has	have	VERB
fbem-2001	163	18	a	a	DET
fbem-2001	163	19	certain	certain	ADJ
fbem-2001	163	20	governance	governance	NOUN
fbem-2001	163	21	effect	effect	NOUN
fbem-2001	163	22	on	on	ADP
fbem-2001	163	23	the	the	DET
fbem-2001	163	24	real	real	ADJ
fbem-2001	163	25	surplus	surplus	NOUN
fbem-2001	163	26	management	management	NOUN
fbem-2001	163	27	.	.	PUNCT
fbem-2001	164	1	there	there	PRON
fbem-2001	164	2	are	be	VERB
fbem-2001	164	3	two	two	NUM
fbem-2001	164	4	types	type	NOUN
fbem-2001	164	5	of	of	ADP
fbem-2001	164	6	surplus	surplus	ADJ
fbem-2001	164	7	management	management	NOUN
fbem-2001	164	8	between	between	ADP
fbem-2001	164	9	some	some	DET
fbem-2001	164	10	conditional	conditional	ADJ
fbem-2001	164	11	alternative	alternative	NOUN
fbem-2001	164	12	[	[	X
fbem-2001	164	13	32	32	NUM
fbem-2001	164	14	]	]	PUNCT
fbem-2001	164	15	,	,	PUNCT
fbem-2001	164	16	but	but	CCONJ
fbem-2001	164	17	the	the	DET
fbem-2001	164	18	essence	essence	NOUN
fbem-2001	164	19	of	of	ADP
fbem-2001	164	20	real	real	ADJ
fbem-2001	164	21	surplus	surplus	NOUN
fbem-2001	164	22	management	management	NOUN
fbem-2001	164	23	is	be	AUX
fbem-2001	164	24	opportunistic	opportunistic	ADJ
fbem-2001	164	25	management	management	NOUN
fbem-2001	164	26	of	of	ADP
fbem-2001	164	27	the	the	DET
fbem-2001	164	28	company	company	NOUN
fbem-2001	164	29	's	's	PART
fbem-2001	164	30	production	production	NOUN
fbem-2001	164	31	and	and	CCONJ
fbem-2001	164	32	operation	operation	NOUN
fbem-2001	164	33	decisions	decision	NOUN
fbem-2001	164	34	for	for	ADP
fbem-2001	164	35	unreasonable	unreasonable	ADJ
fbem-2001	164	36	interference	interference	NOUN
fbem-2001	164	37	and	and	CCONJ
fbem-2001	164	38	manipulation	manipulation	NOUN
fbem-2001	164	39	,	,	PUNCT
fbem-2001	164	40	so	so	ADV
fbem-2001	164	41	the	the	DET
fbem-2001	164	42	management	management	NOUN
fbem-2001	164	43	often	often	ADV
fbem-2001	164	44	through	through	ADP
fbem-2001	164	45	complex	complex	ADJ
fbem-2001	164	46	transaction	transaction	NOUN
fbem-2001	164	47	itself	itself	PRON
fbem-2001	164	48	and	and	CCONJ
fbem-2001	164	49	a	a	DET
fbem-2001	164	50	variety	variety	NOUN
fbem-2001	164	51	of	of	ADP
fbem-2001	164	52	accrued	accrue	VERB
fbem-2001	164	53	surplus	surplus	NOUN
fbem-2001	164	54	management	management	NOUN
fbem-2001	164	55	this	this	DET
fbem-2001	164	56	seemingly	seemingly	ADV
fbem-2001	164	57	harmless	harmless	ADJ
fbem-2001	164	58	surplus	surplus	NOUN
fbem-2001	164	59	management	management	NOUN
fbem-2001	164	60	processing	processing	NOUN
fbem-2001	164	61	[	[	X
fbem-2001	164	62	17	17	NUM
fbem-2001	164	63	]	]	PUNCT
fbem-2001	164	64	to	to	PART
fbem-2001	164	65	cover	cover	VERB
fbem-2001	164	66	up	up	ADP
fbem-2001	164	67	the	the	DET
fbem-2001	164	68	real	real	ADJ
fbem-2001	164	69	surplus	surplus	ADJ
fbem-2001	164	70	management	management	NOUN
fbem-2001	164	71	behind	behind	ADP
fbem-2001	164	72	it	it	PRON
fbem-2001	164	73	.	.	PUNCT
fbem-2001	165	1	after	after	SCONJ
fbem-2001	165	2	the	the	DET
fbem-2001	165	3	phenomenon	phenomenon	NOUN
fbem-2001	165	4	of	of	ADP
fbem-2001	165	5	accrued	accrue	VERB
fbem-2001	165	6	surplus	surplus	NOUN
fbem-2001	165	7	management	management	NOUN
fbem-2001	165	8	is	be	AUX
fbem-2001	165	9	controlled	control	VERB
fbem-2001	165	10	,	,	PUNCT
fbem-2001	165	11	the	the	DET
fbem-2001	165	12	real	real	ADJ
fbem-2001	165	13	surplus	surplus	NOUN
fbem-2001	165	14	management	management	NOUN
fbem-2001	165	15	covered	cover	VERB
fbem-2001	165	16	by	by	ADP
fbem-2001	165	17	accrued	accrue	VERB
fbem-2001	165	18	surplus	surplus	NOUN
fbem-2001	165	19	management	management	NOUN
fbem-2001	165	20	is	be	AUX
fbem-2001	165	21	also	also	ADV
fbem-2001	165	22	reduced	reduce	VERB
fbem-2001	165	23	accordingly	accordingly	ADV
fbem-2001	165	24	.	.	PUNCT
fbem-2001	166	1	table	table	NOUN
fbem-2001	166	2	6	6	NUM
fbem-2001	166	3	.	.	PUNCT
fbem-2001	167	1	impact	impact	NOUN
fbem-2001	167	2	of	of	ADP
fbem-2001	167	3	the	the	DET
fbem-2001	167	4	number	number	NOUN
fbem-2001	167	5	of	of	ADP
fbem-2001	167	6	key	key	ADJ
fbem-2001	167	7	audit	audit	NOUN
fbem-2001	167	8	items	item	NOUN
fbem-2001	167	9	on	on	ADP
fbem-2001	167	10	earnings	earning	NOUN
fbem-2001	167	11	management	management	NOUN
fbem-2001	167	12	variables	variable	NOUN
fbem-2001	167	13	(	(	PUNCT
fbem-2001	167	14	1	1	NUM
fbem-2001	167	15	)	)	PUNCT
fbem-2001	167	16	(	(	PUNCT
fbem-2001	167	17	2	2	X
fbem-2001	167	18	)	)	PUNCT
fbem-2001	167	19	absda	absda	NOUN
fbem-2001	167	20	absrem	absrem	VERB
fbem-2001	167	21	kam_num	kam_num	ADJ
fbem-2001	167	22	-0.020	-0.020	NOUN
fbem-2001	167	23	*	*	NOUN
fbem-2001	167	24	*	*	PUNCT
fbem-2001	167	25	*	*	PUNCT
fbem-2001	167	26	-0.006	-0.006	PROPN
fbem-2001	167	27	*	*	PUNCT
fbem-2001	167	28	*	*	PUNCT
fbem-2001	167	29	*	*	PUNCT
fbem-2001	167	30	(	(	PUNCT
fbem-2001	167	31	-3.525	-3.525	NOUN
fbem-2001	167	32	)	)	PUNCT
fbem-2001	167	33	(	(	PUNCT
fbem-2001	167	34	-2.958	-2.958	X
fbem-2001	167	35	)	)	PUNCT
fbem-2001	167	36	size	size	NOUN
fbem-2001	167	37	-0.08	-0.08	NUM
fbem-2001	167	38	0.044	0.044	NUM
fbem-2001	167	39	*	*	PUNCT
fbem-2001	167	40	(	(	PUNCT
fbem-2001	167	41	-0.989	-0.989	PROPN
fbem-2001	167	42	)	)	PUNCT
fbem-2001	167	43	(	(	PUNCT
fbem-2001	167	44	-1.854	-1.854	NOUN
fbem-2001	167	45	)	)	PUNCT
fbem-2001	167	46	lev	lev	PROPN
fbem-2001	167	47	-0.113	-0.113	NOUN
fbem-2001	167	48	0.322	0.322	PRON
fbem-2001	167	49	*	*	PUNCT
fbem-2001	167	50	*	*	PUNCT
fbem-2001	167	51	*	*	PUNCT
fbem-2001	167	52	(	(	PUNCT
fbem-2001	167	53	-0.804	-0.804	NOUN
fbem-2001	167	54	)	)	PUNCT
fbem-2001	167	55	(	(	PUNCT
fbem-2001	167	56	-3.936	-3.936	NUM
fbem-2001	167	57	)	)	PUNCT
fbem-2001	167	58	emflex	emflex	NOUN
fbem-2001	167	59	0.111	0.111	NUM
fbem-2001	167	60	-0.051	-0.051	PROPN
fbem-2001	167	61	(	(	PUNCT
fbem-2001	167	62	-0.676	-0.676	PROPN
fbem-2001	167	63	)	)	PUNCT
fbem-2001	167	64	(	(	PUNCT
fbem-2001	167	65	-0.473	-0.473	X
fbem-2001	167	66	)	)	PUNCT
fbem-2001	167	67	roa	roa	NOUN
fbem-2001	167	68	0.107	0.107	NUM
fbem-2001	167	69	0.746	0.746	NUM
fbem-2001	167	70	*	*	PUNCT
fbem-2001	167	71	*	*	PUNCT
fbem-2001	167	72	*	*	PUNCT
fbem-2001	167	73	(	(	PUNCT
fbem-2001	167	74	-0.506	-0.506	NOUN
fbem-2001	167	75	)	)	PUNCT
fbem-2001	167	76	(	(	PUNCT
fbem-2001	167	77	-3.794	-3.794	NOUN
fbem-2001	167	78	)	)	PUNCT
fbem-2001	167	79	cfo	cfo	NOUN
fbem-2001	167	80	-0.053	-0.053	NUM
fbem-2001	167	81	-0.007	-0.007	PROPN
fbem-2001	167	82	(	(	PUNCT
fbem-2001	167	83	-0.484	-0.484	NOUN
fbem-2001	167	84	)	)	PUNCT
fbem-2001	167	85	(	(	PUNCT
fbem-2001	167	86	-0.077	-0.077	PROPN
fbem-2001	167	87	)	)	PUNCT
fbem-2001	167	88	big4	big4	NOUN
fbem-2001	167	89	0.051	0.051	NUM
fbem-2001	167	90	*	*	SYM
fbem-2001	167	91	0.04	0.04	NUM
fbem-2001	167	92	(	(	PUNCT
fbem-2001	167	93	-1.907	-1.907	NOUN
fbem-2001	167	94	)	)	PUNCT
fbem-2001	167	95	(	(	PUNCT
fbem-2001	167	96	-0.525	-0.525	X
fbem-2001	167	97	)	)	PUNCT
fbem-2001	167	98	fcfea	fcfea	PROPN
fbem-2001	167	99	-0.03	-0.03	NOUN
fbem-2001	167	100	-0.061	-0.061	PROPN
fbem-2001	167	101	*	*	PUNCT
fbem-2001	167	102	*	*	PUNCT
fbem-2001	167	103	(	(	PUNCT
fbem-2001	167	104	-0.771	-0.771	X
fbem-2001	167	105	)	)	PUNCT
fbem-2001	167	106	(	(	PUNCT
fbem-2001	167	107	-2.028	-2.028	NOUN
fbem-2001	167	108	)	)	PUNCT
fbem-2001	167	109	avoloss	avoloss	ADP
fbem-2001	167	110	0.085	0.085	NUM
fbem-2001	167	111	0.06	0.06	NUM
fbem-2001	167	112	（	（	PUNCT
fbem-2001	167	113	-1.544	-1.544	PROPN
fbem-2001	167	114	）	）	PROPN
fbem-2001	167	115	(	(	PUNCT
fbem-2001	167	116	-1.491	-1.491	NOUN
fbem-2001	167	117	)	)	PUNCT
fbem-2001	167	118	constant	constant	ADJ
fbem-2001	167	119	1.927	1.927	NUM
fbem-2001	167	120	-1.020	-1.020	NOUN
fbem-2001	167	121	*	*	PUNCT
fbem-2001	167	122	(	(	PUNCT
fbem-2001	167	123	-1.058	-1.058	ADJ
fbem-2001	167	124	)	)	PUNCT
fbem-2001	167	125	(	(	PUNCT
fbem-2001	167	126	-1.887	-1.887	NUM
fbem-2001	167	127	)	)	PUNCT
fbem-2001	167	128	observations	observation	NOUN
fbem-2001	167	129	3,796	3,796	NUM
fbem-2001	167	130	3,796	3,796	NUM
fbem-2001	167	131	number	number	NOUN
fbem-2001	167	132	2,164	2,164	NUM
fbem-2001	167	133	2,164	2,164	NUM
fbem-2001	167	134	ind	ind	NOUN
fbem-2001	168	1	yes	yes	INTJ
fbem-2001	168	2	yes	yes	INTJ
fbem-2001	168	3	adjusted	adjust	VERB
fbem-2001	168	4	r	r	NOUN
fbem-2001	168	5	-	-	PUNCT
fbem-2001	168	6	squared	square	VERB
fbem-2001	168	7	0.037	0.037	NUM
fbem-2001	168	8	0.049	0.049	NUM
fbem-2001	168	9	5	5	NUM
fbem-2001	168	10	.	.	PUNCT
fbem-2001	169	1	robustness	robustness	NOUN
fbem-2001	169	2	test	test	NOUN
fbem-2001	169	3	5.1	5.1	NUM
fbem-2001	169	4	.	.	PUNCT
fbem-2001	170	1	the	the	DET
fbem-2001	170	2	placebo	placebo	NOUN
fbem-2001	170	3	test	test	NOUN
fbem-2001	170	4	the	the	DET
fbem-2001	170	5	placebo	placebo	NOUN
fbem-2001	170	6	used	use	VERB
fbem-2001	170	7	in	in	ADP
fbem-2001	170	8	this	this	DET
fbem-2001	170	9	paper	paper	NOUN
fbem-2001	170	10	refers	refer	VERB
fbem-2001	170	11	to	to	ADP
fbem-2001	170	12	the	the	DET
fbem-2001	170	13	idea	idea	NOUN
fbem-2001	170	14	of	of	ADP
fbem-2001	170	15	abadie	abadie	NOUN
fbem-2001	170	16	,	,	PUNCT
fbem-2001	170	17	using	use	VERB
fbem-2001	170	18	the	the	DET
fbem-2001	170	19	psm	psm	NOUN
fbem-2001	170	20	-	-	PUNCT
fbem-2001	170	21	did	did	ADJ
fbem-2001	170	22	method	method	NOUN
fbem-2001	170	23	for	for	ADP
fbem-2001	170	24	2015	2015	NUM
fbem-2001	170	25	-	-	SYM
fbem-2001	170	26	2016	2016	NUM
fbem-2001	170	27	.	.	PUNCT
fbem-2001	171	1	if	if	SCONJ
fbem-2001	171	2	the	the	DET
fbem-2001	171	3	results	result	NOUN
fbem-2001	171	4	are	be	AUX
fbem-2001	171	5	significantly	significantly	ADV
fbem-2001	171	6	negative	negative	ADJ
fbem-2001	171	7	,	,	PUNCT
fbem-2001	171	8	the	the	DET
fbem-2001	171	9	conclusion	conclusion	NOUN
fbem-2001	171	10	of	of	ADP
fbem-2001	171	11	this	this	DET
fbem-2001	171	12	paper	paper	NOUN
fbem-2001	171	13	is	be	AUX
fbem-2001	171	14	accidental	accidental	ADJ
fbem-2001	171	15	,	,	PUNCT
fbem-2001	171	16	and	and	CCONJ
fbem-2001	171	17	the	the	DET
fbem-2001	171	18	placebo	placebo	NOUN
fbem-2001	171	19	test	test	NOUN
fbem-2001	171	20	results	result	NOUN
fbem-2001	171	21	are	be	AUX
fbem-2001	171	22	not	not	PART
fbem-2001	171	23	significant	significant	ADJ
fbem-2001	171	24	and	and	CCONJ
fbem-2001	171	25	pass	pass	VERB
fbem-2001	171	26	the	the	DET
fbem-2001	171	27	placebo	placebo	NOUN
fbem-2001	171	28	test.test	test.t	ADJ
fbem-2001	171	29	results	result	NOUN
fbem-2001	171	30	are	be	AUX
fbem-2001	171	31	not	not	PART
fbem-2001	171	32	listed	list	VERB
fbem-2001	171	33	based	base	VERB
fbem-2001	171	34	on	on	ADP
fbem-2001	171	35	the	the	DET
fbem-2001	171	36	limited	limited	ADJ
fbem-2001	171	37	space	space	NOUN
fbem-2001	171	38	.	.	PUNCT
fbem-2001	172	1	5.2	5.2	NUM
fbem-2001	172	2	.	.	PUNCT
fbem-2001	172	3	replace	replace	NOUN
fbem-2001	172	4	is	be	AUX
fbem-2001	172	5	the	the	DET
fbem-2001	172	6	explanatory	explanatory	ADJ
fbem-2001	172	7	variable	variable	NOUN
fbem-2001	172	8	use	use	VERB
fbem-2001	172	9	the	the	DET
fbem-2001	172	10	dd	dd	NOUN
fbem-2001	172	11	model	model	NOUN
fbem-2001	172	12	and	and	CCONJ
fbem-2001	172	13	the	the	DET
fbem-2001	172	14	non	non	ADJ
fbem-2001	172	15	-	-	ADJ
fbem-2001	172	16	linear	linear	ADJ
fbem-2001	172	17	accrued	accrue	VERB
fbem-2001	172	18	surplus	surplus	NOUN
fbem-2001	172	19	model	model	NOUN
fbem-2001	172	20	to	to	PART
fbem-2001	172	21	estimate	estimate	VERB
fbem-2001	172	22	the	the	DET
fbem-2001	172	23	degree	degree	NOUN
fbem-2001	172	24	of	of	ADP
fbem-2001	172	25	surplus	surplus	NOUN
fbem-2001	172	26	management	management	NOUN
fbem-2001	172	27	,	,	PUNCT
fbem-2001	172	28	and	and	CCONJ
fbem-2001	172	29	replace	replace	VERB
fbem-2001	172	30	the	the	DET
fbem-2001	172	31	performance	performance	NOUN
fbem-2001	172	32	-matching	-matche	VERB
fbem-2001	172	33	jones	jones	PROPN
fbem-2001	172	34	model	model	NOUN
fbem-2001	172	35	used	use	VERB
fbem-2001	172	36	above	above	ADV
fbem-2001	172	37	,	,	PUNCT
fbem-2001	172	38	and	and	CCONJ
fbem-2001	172	39	the	the	DET
fbem-2001	172	40	basic	basic	ADJ
fbem-2001	172	41	conclusion	conclusion	NOUN
fbem-2001	172	42	remains	remain	VERB
fbem-2001	172	43	unchanged.test	unchanged.t	ADJ
fbem-2001	172	44	results	result	NOUN
fbem-2001	172	45	are	be	AUX
fbem-2001	172	46	not	not	PART
fbem-2001	172	47	listed	list	VERB
fbem-2001	172	48	based	base	VERB
fbem-2001	172	49	on	on	ADP
fbem-2001	172	50	the	the	DET
fbem-2001	172	51	limited	limited	ADJ
fbem-2001	172	52	space	space	NOUN
fbem-2001	172	53	.	.	PUNCT
fbem-2001	173	1	5.3	5.3	NUM
fbem-2001	173	2	.	.	PUNCT
fbem-2001	174	1	full	full	ADJ
fbem-2001	174	2	sample	sample	NOUN
fbem-2001	174	3	test	test	NOUN
fbem-2001	174	4	the	the	DET
fbem-2001	174	5	reason	reason	NOUN
fbem-2001	174	6	why	why	SCONJ
fbem-2001	174	7	psm	psm	NOUN
fbem-2001	174	8	is	be	AUX
fbem-2001	174	9	used	use	VERB
fbem-2001	174	10	in	in	ADP
fbem-2001	174	11	this	this	DET
fbem-2001	174	12	paper	paper	NOUN
fbem-2001	174	13	is	be	AUX
fbem-2001	174	14	mainly	mainly	ADV
fbem-2001	174	15	because	because	SCONJ
fbem-2001	174	16	the	the	DET
fbem-2001	174	17	processing	processing	NOUN
fbem-2001	174	18	group	group	NOUN
fbem-2001	174	19	company	company	NOUN
fbem-2001	174	20	itself	itself	PRON
fbem-2001	174	21	has	have	VERB
fbem-2001	174	22	certain	certain	ADJ
fbem-2001	174	23	particularity	particularity	NOUN
fbem-2001	174	24	in	in	ADP
fbem-2001	174	25	terms	term	NOUN
fbem-2001	174	26	of	of	ADP
fbem-2001	174	27	volume	volume	NOUN
fbem-2001	174	28	and	and	CCONJ
fbem-2001	174	29	nature	nature	NOUN
fbem-2001	174	30	.	.	PUNCT
fbem-2001	175	1	the	the	DET
fbem-2001	175	2	psm	psm	NOUN
fbem-2001	175	3	can	can	AUX
fbem-2001	175	4	effectively	effectively	ADV
fbem-2001	175	5	reduce	reduce	VERB
fbem-2001	175	6	the	the	DET
fbem-2001	175	7	sample	sample	NOUN
fbem-2001	175	8	error	error	NOUN
fbem-2001	175	9	,	,	PUNCT
fbem-2001	175	10	and	and	CCONJ
fbem-2001	175	11	then	then	ADV
fbem-2001	175	12	meet	meet	VERB
fbem-2001	175	13	the	the	DET
fbem-2001	175	14	premise	premise	NOUN
fbem-2001	175	15	of	of	ADP
fbem-2001	175	16	the	the	DET
fbem-2001	175	17	did	did	ADJ
fbem-2001	175	18	hypothesis	hypothesis	NOUN
fbem-2001	175	19	,	,	PUNCT
fbem-2001	175	20	which	which	PRON
fbem-2001	175	21	is	be	AUX
fbem-2001	175	22	conducive	conducive	ADJ
fbem-2001	175	23	to	to	PART
fbem-2001	175	24	explore	explore	VERB
fbem-2001	175	25	the	the	DET
fbem-2001	175	26	economic	economic	ADJ
fbem-2001	175	27	consequences	consequence	NOUN
fbem-2001	175	28	of	of	ADP
fbem-2001	175	29	the	the	DET
fbem-2001	175	30	key	key	ADJ
fbem-2001	175	31	audit	audit	NOUN
fbem-2001	175	32	.	.	PUNCT
fbem-2001	176	1	although	although	SCONJ
fbem-2001	176	2	the	the	DET
fbem-2001	176	3	psm	psm	NOUN
fbem-2001	176	4	model	model	NOUN
fbem-2001	176	5	was	be	AUX
fbem-2001	176	6	carefully	carefully	ADV
fbem-2001	176	7	designed	design	VERB
fbem-2001	176	8	,	,	PUNCT
fbem-2001	176	9	the	the	DET
fbem-2001	176	10	analysis	analysis	NOUN
fbem-2001	176	11	may	may	AUX
fbem-2001	176	12	still	still	ADV
fbem-2001	176	13	be	be	AUX
fbem-2001	176	14	173	173	NUM
fbem-2001	176	15	disturbed	disturb	VERB
fbem-2001	176	16	by	by	ADP
fbem-2001	176	17	the	the	DET
fbem-2001	176	18	samples	sample	NOUN
fbem-2001	176	19	.	.	PUNCT
fbem-2001	177	1	based	base	VERB
fbem-2001	177	2	on	on	ADP
fbem-2001	177	3	the	the	DET
fbem-2001	177	4	practice	practice	NOUN
fbem-2001	177	5	of	of	ADP
fbem-2001	177	6	zhang	zhang	PROPN
fbem-2001	177	7	jing	jing	PROPN
fbem-2001	177	8	,	,	PUNCT
fbem-2001	177	9	lu	lu	PROPN
fbem-2001	177	10	jun	jun	PROPN
fbem-2001	178	1	[	[	X
fbem-2001	178	2	1	1	X
fbem-2001	178	3	]	]	PUNCT
fbem-2001	178	4	et	et	PROPN
fbem-2001	178	5	al	al	PROPN
fbem-2001	178	6	.	.	PROPN
fbem-2001	178	7	used	use	VERB
fbem-2001	178	8	the	the	DET
fbem-2001	178	9	whole	whole	ADJ
fbem-2001	178	10	sample	sample	NOUN
fbem-2001	178	11	to	to	PART
fbem-2001	178	12	test	test	VERB
fbem-2001	178	13	,	,	PUNCT
fbem-2001	178	14	and	and	CCONJ
fbem-2001	178	15	the	the	DET
fbem-2001	178	16	conclusion	conclusion	NOUN
fbem-2001	178	17	is	be	AUX
fbem-2001	178	18	basically	basically	ADV
fbem-2001	178	19	unchanged.test	unchanged.t	ADJ
fbem-2001	178	20	results	result	NOUN
fbem-2001	178	21	are	be	AUX
fbem-2001	178	22	not	not	PART
fbem-2001	178	23	listed	list	VERB
fbem-2001	178	24	based	base	VERB
fbem-2001	178	25	on	on	ADP
fbem-2001	178	26	the	the	DET
fbem-2001	178	27	limited	limited	ADJ
fbem-2001	178	28	space	space	NOUN
fbem-2001	178	29	.	.	PUNCT
fbem-2001	179	1	6	6	NUM
fbem-2001	179	2	.	.	X
fbem-2001	179	3	6.conclusions	6.conclusions	NUM
fbem-2001	179	4	and	and	CCONJ
fbem-2001	179	5	enlightenment	enlightenment	NOUN
fbem-2001	179	6	this	this	DET
fbem-2001	179	7	paper	paper	NOUN
fbem-2001	179	8	uses	use	VERB
fbem-2001	179	9	the	the	DET
fbem-2001	179	10	combination	combination	NOUN
fbem-2001	179	11	of	of	ADP
fbem-2001	179	12	propensity	propensity	NOUN
fbem-2001	179	13	score	score	NOUN
fbem-2001	179	14	matching	matching	NOUN
fbem-2001	179	15	and	and	CCONJ
fbem-2001	179	16	dual	dual	ADJ
fbem-2001	179	17	difference	difference	NOUN
fbem-2001	179	18	model	model	NOUN
fbem-2001	179	19	,	,	PUNCT
fbem-2001	179	20	using	use	VERB
fbem-2001	179	21	the	the	DET
fbem-2001	179	22	data	datum	NOUN
fbem-2001	179	23	of	of	ADP
fbem-2001	179	24	mainland	mainland	NOUN
fbem-2001	179	25	and	and	CCONJ
fbem-2001	179	26	hong	hong	PROPN
fbem-2001	179	27	kong	kong	PROPN
fbem-2001	179	28	stock	stock	NOUN
fbem-2001	179	29	companies	company	NOUN
fbem-2001	179	30	,	,	PUNCT
fbem-2001	179	31	to	to	PART
fbem-2001	179	32	empirically	empirically	ADV
fbem-2001	179	33	study	study	VERB
fbem-2001	179	34	the	the	DET
fbem-2001	179	35	impact	impact	NOUN
fbem-2001	179	36	effect	effect	NOUN
fbem-2001	179	37	and	and	CCONJ
fbem-2001	179	38	mechanism	mechanism	NOUN
fbem-2001	179	39	of	of	ADP
fbem-2001	179	40	criterion	criterion	NOUN
fbem-2001	179	41	1504	1504	NUM
fbem-2001	179	42	on	on	ADP
fbem-2001	179	43	surplus	surplus	ADJ
fbem-2001	179	44	management	management	NOUN
fbem-2001	179	45	,	,	PUNCT
fbem-2001	179	46	aiming	aim	VERB
fbem-2001	179	47	to	to	PART
fbem-2001	179	48	investigate	investigate	VERB
fbem-2001	179	49	the	the	DET
fbem-2001	179	50	implementation	implementation	NOUN
fbem-2001	179	51	effect	effect	NOUN
fbem-2001	179	52	of	of	ADP
fbem-2001	179	53	the	the	DET
fbem-2001	179	54	criterion	criterion	NOUN
fbem-2001	179	55	.	.	PUNCT
fbem-2001	180	1	the	the	DET
fbem-2001	180	2	study	study	NOUN
fbem-2001	180	3	found	find	VERB
fbem-2001	180	4	that	that	SCONJ
fbem-2001	180	5	the	the	DET
fbem-2001	180	6	disclosure	disclosure	NOUN
fbem-2001	180	7	of	of	ADP
fbem-2001	180	8	key	key	ADJ
fbem-2001	180	9	audit	audit	NOUN
fbem-2001	180	10	matters	matter	NOUN
fbem-2001	180	11	has	have	VERB
fbem-2001	180	12	a	a	DET
fbem-2001	180	13	certain	certain	ADJ
fbem-2001	180	14	governance	governance	NOUN
fbem-2001	180	15	role	role	NOUN
fbem-2001	180	16	on	on	ADP
fbem-2001	180	17	the	the	DET
fbem-2001	180	18	surplus	surplus	ADJ
fbem-2001	180	19	management	management	NOUN
fbem-2001	180	20	of	of	ADP
fbem-2001	180	21	listed	list	VERB
fbem-2001	180	22	companies	company	NOUN
fbem-2001	180	23	,	,	PUNCT
fbem-2001	180	24	both	both	PRON
fbem-2001	180	25	positive	positive	ADJ
fbem-2001	180	26	surplus	surplus	NOUN
fbem-2001	180	27	management	management	NOUN
fbem-2001	180	28	and	and	CCONJ
fbem-2001	180	29	negative	negative	ADJ
fbem-2001	180	30	surplus	surplus	NOUN
fbem-2001	180	31	management	management	NOUN
fbem-2001	180	32	,	,	PUNCT
fbem-2001	180	33	and	and	CCONJ
fbem-2001	180	34	the	the	DET
fbem-2001	180	35	frequency	frequency	NOUN
fbem-2001	180	36	and	and	CCONJ
fbem-2001	180	37	content	content	NOUN
fbem-2001	180	38	of	of	ADP
fbem-2001	180	39	key	key	ADJ
fbem-2001	180	40	audit	audit	NOUN
fbem-2001	180	41	matters	matter	NOUN
fbem-2001	180	42	have	have	VERB
fbem-2001	180	43	a	a	DET
fbem-2001	180	44	significant	significant	ADJ
fbem-2001	180	45	impact	impact	NOUN
fbem-2001	180	46	on	on	ADP
fbem-2001	180	47	the	the	DET
fbem-2001	180	48	surplus	surplus	ADJ
fbem-2001	180	49	management	management	NOUN
fbem-2001	180	50	behavior	behavior	NOUN
fbem-2001	180	51	.	.	PUNCT
fbem-2001	181	1	further	further	ADJ
fbem-2001	181	2	research	research	NOUN
fbem-2001	181	3	on	on	ADP
fbem-2001	181	4	the	the	DET
fbem-2001	181	5	text	text	NOUN
fbem-2001	181	6	contents	content	NOUN
fbem-2001	181	7	of	of	ADP
fbem-2001	181	8	key	key	ADJ
fbem-2001	181	9	audit	audit	NOUN
fbem-2001	181	10	matters	matter	NOUN
fbem-2001	181	11	found	find	VERB
fbem-2001	181	12	that	that	SCONJ
fbem-2001	181	13	the	the	DET
fbem-2001	181	14	asset	asset	NOUN
fbem-2001	181	15	impairment	impairment	NOUN
fbem-2001	181	16	and	and	CCONJ
fbem-2001	181	17	income	income	NOUN
fbem-2001	181	18	recognition	recognition	NOUN
fbem-2001	181	19	matters	matter	NOUN
fbem-2001	181	20	can	can	AUX
fbem-2001	181	21	better	well	ADV
fbem-2001	181	22	curb	curb	VERB
fbem-2001	181	23	the	the	DET
fbem-2001	181	24	earnings	earning	NOUN
fbem-2001	181	25	management	management	NOUN
fbem-2001	181	26	behavior	behavior	NOUN
fbem-2001	181	27	of	of	ADP
fbem-2001	181	28	the	the	DET
fbem-2001	181	29	enterprise	enterprise	NOUN
fbem-2001	181	30	;	;	PUNCT
fbem-2001	181	31	the	the	DET
fbem-2001	181	32	key	key	ADJ
fbem-2001	181	33	audit	audit	NOUN
fbem-2001	181	34	matters	matter	NOUN
fbem-2001	181	35	related	relate	VERB
fbem-2001	181	36	to	to	ADP
fbem-2001	181	37	inventory	inventory	NOUN
fbem-2001	181	38	impairment	impairment	NOUN
fbem-2001	181	39	,	,	PUNCT
fbem-2001	181	40	goodwill	goodwill	NOUN
fbem-2001	181	41	impairment	impairment	NOUN
fbem-2001	181	42	and	and	CCONJ
fbem-2001	181	43	receivables	receivables	NOUN
fbem-2001	181	44	impairment	impairment	NOUN
fbem-2001	181	45	have	have	VERB
fbem-2001	181	46	a	a	DET
fbem-2001	181	47	better	well	ADJ
fbem-2001	181	48	governance	governance	NOUN
fbem-2001	181	49	effect	effect	NOUN
fbem-2001	181	50	on	on	ADP
fbem-2001	181	51	earnings	earning	NOUN
fbem-2001	181	52	management	management	NOUN
fbem-2001	181	53	.	.	PUNCT
fbem-2001	182	1	this	this	DET
fbem-2001	182	2	paper	paper	NOUN
fbem-2001	182	3	provides	provide	VERB
fbem-2001	182	4	empirical	empirical	ADJ
fbem-2001	182	5	evidence	evidence	NOUN
fbem-2001	182	6	for	for	ADP
fbem-2001	182	7	the	the	DET
fbem-2001	182	8	effect	effect	NOUN
fbem-2001	182	9	of	of	ADP
fbem-2001	182	10	the	the	DET
fbem-2001	182	11	guideline	guideline	NOUN
fbem-2001	182	12	implementation	implementation	NOUN
fbem-2001	182	13	.	.	PUNCT
fbem-2001	183	1	it	it	PRON
fbem-2001	183	2	proves	prove	VERB
fbem-2001	183	3	that	that	SCONJ
fbem-2001	183	4	standard	standard	ADJ
fbem-2001	183	5	1504	1504	NUM
fbem-2001	183	6	really	really	ADV
fbem-2001	183	7	reduces	reduce	VERB
fbem-2001	183	8	the	the	DET
fbem-2001	183	9	degree	degree	NOUN
fbem-2001	183	10	of	of	ADP
fbem-2001	183	11	corporate	corporate	ADJ
fbem-2001	183	12	earnings	earning	NOUN
fbem-2001	183	13	management	management	NOUN
fbem-2001	183	14	,	,	PUNCT
fbem-2001	183	15	improves	improve	VERB
fbem-2001	183	16	the	the	DET
fbem-2001	183	17	quality	quality	NOUN
fbem-2001	183	18	of	of	ADP
fbem-2001	183	19	corporate	corporate	ADJ
fbem-2001	183	20	information	information	NOUN
fbem-2001	183	21	disclosure	disclosure	NOUN
fbem-2001	183	22	,	,	PUNCT
fbem-2001	183	23	and	and	CCONJ
fbem-2001	183	24	then	then	ADV
fbem-2001	183	25	improves	improve	VERB
fbem-2001	183	26	the	the	DET
fbem-2001	183	27	effectiveness	effectiveness	NOUN
fbem-2001	183	28	of	of	ADP
fbem-2001	183	29	decision	decision	NOUN
fbem-2001	183	30	-making	-making	NOUN
fbem-2001	183	31	.	.	PUNCT
fbem-2001	184	1	regulators	regulator	NOUN
fbem-2001	184	2	should	should	AUX
fbem-2001	184	3	pay	pay	VERB
fbem-2001	184	4	attention	attention	NOUN
fbem-2001	184	5	to	to	ADP
fbem-2001	184	6	the	the	DET
fbem-2001	184	7	implementation	implementation	NOUN
fbem-2001	184	8	of	of	ADP
fbem-2001	184	9	the	the	DET
fbem-2001	184	10	guidelines	guideline	NOUN
fbem-2001	184	11	to	to	PART
fbem-2001	184	12	avoid	avoid	VERB
fbem-2001	184	13	the	the	DET
fbem-2001	184	14	gradual	gradual	ADJ
fbem-2001	184	15	deviation	deviation	NOUN
fbem-2001	184	16	from	from	ADP
fbem-2001	184	17	expectations	expectation	NOUN
fbem-2001	184	18	during	during	ADP
fbem-2001	184	19	the	the	DET
fbem-2001	184	20	subsequent	subsequent	ADJ
fbem-2001	184	21	implementation	implementation	NOUN
fbem-2001	184	22	process	process	NOUN
fbem-2001	184	23	.	.	PUNCT
fbem-2001	185	1	do	do	VERB
fbem-2001	185	2	good	good	ADJ
fbem-2001	185	3	communication	communication	NOUN
fbem-2001	185	4	and	and	CCONJ
fbem-2001	185	5	guidance	guidance	NOUN
fbem-2001	185	6	to	to	ADP
fbem-2001	185	7	listed	list	VERB
fbem-2001	185	8	companies	company	NOUN
fbem-2001	185	9	and	and	CCONJ
fbem-2001	185	10	accounting	accounting	NOUN
fbem-2001	185	11	firms	firm	NOUN
fbem-2001	185	12	,	,	PUNCT
fbem-2001	185	13	and	and	CCONJ
fbem-2001	185	14	reasonably	reasonably	ADV
fbem-2001	185	15	set	set	VERB
fbem-2001	185	16	the	the	DET
fbem-2001	185	17	number	number	NOUN
fbem-2001	185	18	and	and	CCONJ
fbem-2001	185	19	content	content	NOUN
fbem-2001	185	20	of	of	ADP
fbem-2001	185	21	key	key	ADJ
fbem-2001	185	22	audit	audit	NOUN
fbem-2001	185	23	matters	matter	NOUN
fbem-2001	185	24	.	.	PUNCT
fbem-2001	186	1	ensure	ensure	VERB
fbem-2001	186	2	the	the	DET
fbem-2001	186	3	importance	importance	NOUN
fbem-2001	186	4	of	of	ADP
fbem-2001	186	5	key	key	ADJ
fbem-2001	186	6	matters	matter	NOUN
fbem-2001	186	7	,	,	PUNCT
fbem-2001	186	8	avoid	avoid	VERB
fbem-2001	186	9	the	the	DET
fbem-2001	186	10	abuse	abuse	NOUN
fbem-2001	186	11	of	of	ADP
fbem-2001	186	12	policies	policy	NOUN
fbem-2001	186	13	,	,	PUNCT
fbem-2001	186	14	and	and	CCONJ
fbem-2001	186	15	moderately	moderately	ADV
fbem-2001	186	16	reduce	reduce	VERB
fbem-2001	186	17	the	the	DET
fbem-2001	186	18	number	number	NOUN
fbem-2001	186	19	of	of	ADP
fbem-2001	186	20	key	key	ADJ
fbem-2001	186	21	audit	audit	NOUN
fbem-2001	186	22	matters	matter	NOUN
fbem-2001	186	23	to	to	PART
fbem-2001	186	24	meet	meet	VERB
fbem-2001	186	25	the	the	DET
fbem-2001	186	26	needs	need	NOUN
fbem-2001	186	27	of	of	ADP
fbem-2001	186	28	information	information	NOUN
fbem-2001	186	29	users	user	NOUN
fbem-2001	186	30	,	,	PUNCT
fbem-2001	186	31	increase	increase	VERB
fbem-2001	186	32	the	the	DET
fbem-2001	186	33	professionalism	professionalism	NOUN
fbem-2001	186	34	and	and	CCONJ
fbem-2001	186	35	uniqueness	uniqueness	NOUN
fbem-2001	186	36	of	of	ADP
fbem-2001	186	37	the	the	DET
fbem-2001	186	38	auditor	auditor	NOUN
fbem-2001	186	39	in	in	ADP
fbem-2001	186	40	key	key	ADJ
fbem-2001	186	41	audit	audit	NOUN
fbem-2001	186	42	matters	matter	NOUN
fbem-2001	186	43	;	;	PUNCT
fbem-2001	186	44	diversify	diversify	VERB
fbem-2001	186	45	the	the	DET
fbem-2001	186	46	key	key	ADJ
fbem-2001	186	47	audit	audit	NOUN
fbem-2001	186	48	matters	matter	NOUN
fbem-2001	186	49	in	in	ADP
fbem-2001	186	50	objective	objective	ADJ
fbem-2001	186	51	language	language	NOUN
fbem-2001	186	52	,	,	PUNCT
fbem-2001	186	53	avoid	avoid	VERB
fbem-2001	186	54	information	information	NOUN
fbem-2001	186	55	distortion	distortion	NOUN
fbem-2001	186	56	,	,	PUNCT
fbem-2001	186	57	improve	improve	VERB
fbem-2001	186	58	the	the	DET
fbem-2001	186	59	quality	quality	NOUN
fbem-2001	186	60	of	of	ADP
fbem-2001	186	61	company	company	NOUN
fbem-2001	186	62	information	information	NOUN
fbem-2001	186	63	,	,	PUNCT
fbem-2001	186	64	and	and	CCONJ
fbem-2001	186	65	promote	promote	VERB
fbem-2001	186	66	the	the	DET
fbem-2001	186	67	effective	effective	ADJ
fbem-2001	186	68	operation	operation	NOUN
fbem-2001	186	69	of	of	ADP
fbem-2001	186	70	the	the	DET
fbem-2001	186	71	capital	capital	NOUN
fbem-2001	186	72	market	market	NOUN
fbem-2001	186	73	.	.	PUNCT
fbem-2001	187	1	acknowledgment	acknowledgment	NOUN
fbem-2001	187	2	the	the	DET
fbem-2001	187	3	study	study	NOUN
fbem-2001	187	4	was	be	AUX
fbem-2001	187	5	funded	fund	VERB
fbem-2001	187	6	by	by	ADP
fbem-2001	187	7	anhui	anhui	PROPN
fbem-2001	187	8	university	university	PROPN
fbem-2001	187	9	of	of	ADP
fbem-2001	187	10	finance	finance	PROPN
fbem-2001	187	11	and	and	CCONJ
fbem-2001	187	12	economics	economic	NOUN
fbem-2001	187	13	graduate	graduate	PROPN
fbem-2001	187	14	innovation	innovation	NOUN
fbem-2001	187	15	fund	fund	NOUN
fbem-2001	187	16	project	project	NOUN
fbem-2001	187	17	(	(	PUNCT
fbem-2001	187	18	acyc2021440	acyc2021440	PROPN
fbem-2001	187	19	)	)	PUNCT
fbem-2001	187	20	.	.	PUNCT
fbem-2001	188	1	references	reference	NOUN
fbem-2001	188	2	[	[	X
fbem-2001	188	3	1	1	NUM
fbem-2001	188	4	]	]	PUNCT
fbem-2001	188	5	jd	jd	PROPN
fbem-2001	188	6	zhang	zhang	PROPN
fbem-2001	188	7	,	,	PUNCT
fbem-2001	188	8	j	j	PROPN
fbem-2001	188	9	lu	lu	PROPN
fbem-2001	188	10	,	,	PUNCT
fbem-2001	188	11	lh	lh	PROPN
fbem-2001	188	12	li	li	PROPN
fbem-2001	188	13	.	.	PUNCT
fbem-2001	189	1	does	do	AUX
fbem-2001	189	2	the	the	DET
fbem-2001	189	3	disclosure	disclosure	NOUN
fbem-2001	189	4	of	of	ADP
fbem-2001	189	5	key	key	ADJ
fbem-2001	189	6	audit	audit	NOUN
fbem-2001	189	7	matters	matter	VERB
fbem-2001	189	8	information	information	NOUN
fbem-2001	189	9	in	in	ADP
fbem-2001	189	10	the	the	DET
fbem-2001	189	11	audit	audit	NOUN
fbem-2001	189	12	reports	report	NOUN
fbem-2001	189	13	help	help	VERB
fbem-2001	189	14	to	to	PART
fbem-2001	189	15	improve	improve	VERB
fbem-2001	189	16	the	the	DET
fbem-2001	189	17	audit	audit	NOUN
fbem-2001	189	18	quality	quality	NOUN
fbem-2001	189	19	?	?	PUNCT
fbem-2001	190	1	empirical	empirical	ADJ
fbem-2001	190	2	evidence	evidence	NOUN
fbem-2001	190	3	of	of	ADP
fbem-2001	190	4	both	both	CCONJ
fbem-2001	190	5	the	the	DET
fbem-2001	190	6	—	—	PUNCT
fbem-2001	190	7	—	—	PUNCT
fbem-2001	190	8	report	report	NOUN
fbem-2001	190	9	surplus	surplus	NOUN
fbem-2001	190	10	and	and	CCONJ
fbem-2001	190	11	market	market	NOUN
fbem-2001	190	12	perception	perception	NOUN
fbem-2001	190	13	[	[	X
fbem-2001	190	14	j	j	X
fbem-2001	190	15	]	]	X
fbem-2001	190	16	.	.	PUNCT
fbem-2001	191	1	accounting	accounting	NOUN
fbem-2001	191	2	research	research	NOUN
fbem-2001	191	3	,	,	PUNCT
fbem-2001	191	4	2019	2019	NUM
fbem-2001	191	5	,	,	PUNCT
fbem-2001	191	6	(	(	PUNCT
fbem-2001	191	7	06	06	NUM
fbem-2001	191	8	):	):	PUNCT
fbem-2001	191	9	85	85	NUM
fbem-2001	191	10	-	-	SYM
fbem-2001	191	11	91	91	NUM
fbem-2001	191	12	.	.	PUNCT
fbem-2001	192	1	[	[	X
fbem-2001	192	2	2	2	NUM
fbem-2001	192	3	]	]	X
fbem-2001	192	4	schipper	schipper	PROPN
fbem-2001	192	5	k.	k.	PROPN
fbem-2001	192	6	earnings	earning	NOUN
fbem-2001	192	7	management[j	management[j	NOUN
fbem-2001	192	8	]	]	PUNCT
fbem-2001	192	9	.	.	PUNCT
fbem-2001	193	1	accounting	account	VERB
fbem-2001	193	2	horizons,1989	horizons,1989	PROPN
fbem-2001	193	3	,	,	PUNCT
fbem-2001	193	4	3	3	NUM
fbem-2001	193	5	(	(	PUNCT
fbem-2001	193	6	4	4	NUM
fbem-2001	193	7	):	):	SYM
fbem-2001	193	8	91	91	NUM
fbem-2001	193	9	.	.	PUNCT
fbem-2001	194	1	[	[	X
fbem-2001	194	2	3	3	NUM
fbem-2001	194	3	]	]	X
fbem-2001	194	4	holthausen	holthausen	NOUN
fbem-2001	194	5	,	,	PUNCT
fbem-2001	194	6	r.	r.	PROPN
fbem-2001	194	7	w.	w.	PROPN
fbem-2001	194	8	,	,	PUNCT
fbem-2001	194	9	larcker	larcker	PROPN
fbem-2001	194	10	,	,	PUNCT
fbem-2001	194	11	d.	d.	PROPN
fbem-2001	194	12	f.	f.	PROPN
fbem-2001	194	13	,	,	PUNCT
fbem-2001	194	14	sloan	sloan	PROPN
fbem-2001	194	15	,	,	PUNCT
fbem-2001	194	16	r.	r.	PROPN
fbem-2001	194	17	g	g	PROPN
fbem-2001	194	18	..	..	PUNCT
fbem-2001	194	19	annual	annual	ADJ
fbem-2001	194	20	bonus	bonus	NOUN
fbem-2001	194	21	schemes	scheme	NOUN
fbem-2001	194	22	and	and	CCONJ
fbem-2001	194	23	the	the	DET
fbem-2001	194	24	manipulation	manipulation	NOUN
fbem-2001	194	25	of	of	ADP
fbem-2001	194	26	earnings	earning	NOUN
fbem-2001	194	27	.	.	PUNCT
fbem-2001	195	1	journal	journal	NOUN
fbem-2001	195	2	of	of	ADP
fbem-2001	195	3	accounting	accounting	NOUN
fbem-2001	195	4	and	and	CCONJ
fbem-2001	195	5	economics	economic	NOUN
fbem-2001	195	6	,	,	PUNCT
fbem-2001	195	7	1995	1995	NUM
fbem-2001	195	8	,	,	PUNCT
fbem-2001	195	9	19(1	19(1	NUM
fbem-2001	195	10	):	):	PUNCT
fbem-2001	195	11	29	29	NUM
fbem-2001	195	12	-	-	SYM
fbem-2001	195	13	74	74	NUM
fbem-2001	195	14	.	.	PUNCT
fbem-2001	196	1	[	[	X
fbem-2001	196	2	4	4	NUM
fbem-2001	196	3	]	]	PUNCT
fbem-2001	196	4	zr	zr	PROPN
fbem-2001	196	5	guo	guo	PROPN
fbem-2001	196	6	,	,	PUNCT
fbem-2001	196	7	j	j	PROPN
fbem-2001	196	8	huang	huang	PROPN
fbem-2001	196	9	.	.	PUNCT
fbem-2001	197	1	high	high	ADJ
fbem-2001	197	2	quality	quality	NOUN
fbem-2001	197	3	audit	audit	NOUN
fbem-2001	197	4	and	and	CCONJ
fbem-2001	197	5	goodwill	goodwill	NOUN
fbem-2001	197	6	bubble	bubble	NOUN
fbem-2001	197	7	of	of	ADP
fbem-2001	197	8	listed	list	VERB
fbem-2001	197	9	companies	company	NOUN
fbem-2001	198	1	[	[	X
fbem-2001	198	2	j	j	X
fbem-2001	198	3	]	]	X
fbem-2001	198	4	.	.	PUNCT
fbem-2001	199	1	audit	audit	NOUN
fbem-2001	199	2	research	research	NOUN
fbem-2001	199	3	,	,	PUNCT
fbem-2001	199	4	2020	2020	NUM
fbem-2001	199	5	,	,	PUNCT
fbem-2001	199	6	(	(	PUNCT
fbem-2001	199	7	04):80	04):80	NUM
fbem-2001	199	8	-	-	SYM
fbem-2001	199	9	89	89	NUM
fbem-2001	199	10	.	.	PUNCT
fbem-2001	200	1	[	[	X
fbem-2001	200	2	5	5	NUM
fbem-2001	200	3	]	]	X
fbem-2001	200	4	ngtb	ngtb	NOUN
fbem-2001	200	5	,	,	PUNCT
fbem-2001	200	6	tan	tan	PROPN
fbem-2001	200	7	h.	h.	PROPN
fbem-2001	200	8	effects	effect	NOUN
fbem-2001	200	9	of	of	ADP
fbem-2001	200	10	authoritative	authoritative	ADJ
fbem-2001	200	11	guidance	guidance	NOUN
fbem-2001	200	12	availability	availability	NOUN
fbem-2001	200	13	and	and	CCONJ
fbem-2001	200	14	audit	audit	NOUN
fbem-2001	200	15	committee	committee	NOUN
fbem-2001	200	16	effectiveness	effectiveness	NOUN
fbem-2001	200	17	on	on	ADP
fbem-2001	200	18	auditors	auditor	NOUN
fbem-2001	200	19	’	’	PART
fbem-2001	200	20	judgments	judgment	NOUN
fbem-2001	200	21	in	in	ADP
fbem-2001	200	22	an	an	DET
fbem-2001	200	23	auditor	auditor	NOUN
fbem-2001	200	24	-	-	PUNCT
fbem-2001	200	25	client	client	NOUN
fbem-2001	200	26	negotiation	negotiation	NOUN
fbem-2001	200	27	context[j	context[j	NOUN
fbem-2001	200	28	]	]	PUNCT
fbem-2001	200	29	.	.	PUNCT
fbem-2001	201	1	the	the	DET
fbem-2001	201	2	accounting	accounting	NOUN
fbem-2001	201	3	review,2003,78	review,2003,78	PROPN
fbem-2001	201	4	(	(	PUNCT
fbem-2001	201	5	3	3	NUM
fbem-2001	201	6	)	)	PUNCT
fbem-2001	201	7	:	:	PUNCT
fbem-2001	201	8	801	801	NUM
fbem-2001	201	9	-	-	SYM
fbem-2001	201	10	818	818	NUM
fbem-2001	201	11	.	.	PUNCT
fbem-2001	202	1	[	[	X
fbem-2001	202	2	6	6	NUM
fbem-2001	202	3	]	]	X
fbem-2001	202	4	koch	koch	PROPN
fbem-2001	202	5	c	c	PROPN
fbem-2001	202	6	,	,	PUNCT
fbem-2001	202	7	salterio	salterio	PROPN
fbem-2001	202	8	s	s	PART
fbem-2001	202	9	e.	e.	PROPN
fbem-2001	202	10	the	the	DET
fbem-2001	202	11	effects	effect	NOUN
fbem-2001	202	12	of	of	ADP
fbem-2001	202	13	auditor	auditor	NOUN
fbem-2001	202	14	affinity	affinity	NOUN
fbem-2001	202	15	for	for	ADP
fbem-2001	202	16	client	client	NOUN
fbem-2001	202	17	and	and	CCONJ
fbem-2001	202	18	perceived	perceive	VERB
fbem-2001	202	19	client	client	NOUN
fbem-2001	202	20	pressure	pressure	NOUN
fbem-2001	202	21	on	on	ADP
fbem-2001	202	22	auditor	auditor	NOUN
fbem-2001	202	23	proposed	propose	VERB
fbem-2001	202	24	adjustments[j	adjustments[j	PROPN
fbem-2001	202	25	]	]	X
fbem-2001	202	26	.	.	PUNCT
fbem-2001	203	1	the	the	DET
fbem-2001	203	2	accounting	accounting	NOUN
fbem-2001	203	3	review,2017,92(5	review,2017,92(5	NOUN
fbem-2001	203	4	):	):	PUNCT
fbem-2001	203	5	117	117	NUM
fbem-2001	203	6	-	-	SYM
fbem-2001	203	7	142	142	NUM
fbem-2001	203	8	.	.	PUNCT
fbem-2001	204	1	[	[	X
fbem-2001	204	2	7	7	NUM
fbem-2001	204	3	]	]	PUNCT
fbem-2001	204	4	t	t	PROPN
fbem-2001	204	5	sun	sun	NOUN
fbem-2001	204	6	,	,	PUNCT
fbem-2001	204	7	s	s	PROPN
fbem-2001	204	8	xue	xue	PROPN
fbem-2001	204	9	.	.	PUNCT
fbem-2001	205	1	management	management	NOUN
fbem-2001	205	2	self	self	NOUN
fbem-2001	205	3	-	-	PUNCT
fbem-2001	205	4	interest	interest	NOUN
fbem-2001	205	5	behavior	behavior	NOUN
fbem-2001	205	6	and	and	CCONJ
fbem-2001	205	7	external	external	ADJ
fbem-2001	205	8	supervision	supervision	NOUN
fbem-2001	205	9	—	—	PUNCT
fbem-2001	205	10	—	—	PUNCT
fbem-2001	205	11	based	base	VERB
fbem-2001	205	12	on	on	ADP
fbem-2001	205	13	information	information	NOUN
fbem-2001	205	14	disclosure	disclosure	NOUN
fbem-2001	206	1	[	[	X
fbem-2001	206	2	j	j	X
fbem-2001	206	3	]	]	X
fbem-2001	206	4	.	.	PUNCT
fbem-2001	207	1	china	china	PROPN
fbem-2001	207	2	management	management	PROPN
fbem-2001	207	3	science	science	NOUN
fbem-2001	207	4	,	,	PUNCT
fbem-2001	207	5	2019,27	2019,27	NUM
fbem-2001	207	6	(	(	PUNCT
fbem-2001	207	7	02	02	NUM
fbem-2001	207	8	):	):	PUNCT
fbem-2001	207	9	187	187	NUM
fbem-2001	207	10	-	-	SYM
fbem-2001	207	11	196	196	NUM
fbem-2001	207	12	.	.	PUNCT
fbem-2001	208	1	[	[	X
fbem-2001	208	2	8	8	X
fbem-2001	208	3	]	]	PUNCT
fbem-2001	208	4	yl	yl	NOUN
fbem-2001	208	5	wei	wei	PROPN
fbem-2001	208	6	,	,	PUNCT
fbem-2001	208	7	jr	jr	PROPN
fbem-2001	208	8	zhang	zhang	PROPN
fbem-2001	208	9	,	,	PUNCT
fbem-2001	208	10	fj	fj	PROPN
fbem-2001	208	11	wang	wang	PROPN
fbem-2001	208	12	,	,	PUNCT
fbem-2001	208	13	and	and	CCONJ
fbem-2001	208	14	my	my	PRON
fbem-2001	208	15	cheng	cheng	PROPN
fbem-2001	208	16	.	.	PUNCT
fbem-2001	209	1	(	(	PUNCT
fbem-2001	209	2	2022	2022	NUM
fbem-2001	209	3	)	)	PUNCT
fbem-2001	209	4	.	.	PUNCT
fbem-2001	210	1	data	datum	NOUN
fbem-2001	210	2	asset	asset	NOUN
fbem-2001	210	3	information	information	NOUN
fbem-2001	210	4	disclosure	disclosure	NOUN
fbem-2001	210	5	and	and	CCONJ
fbem-2001	210	6	analyst	analyst	NOUN
fbem-2001	210	7	surplus	surplus	NOUN
fbem-2001	210	8	forecast	forecast	NOUN
fbem-2001	210	9	relations	relation	NOUN
fbem-2001	210	10	research	research	NOUN
fbem-2001	210	11	—	—	PUNCT
fbem-2001	210	12	—	—	PUNCT
fbem-2001	210	13	is	be	AUX
fbem-2001	210	14	empirical	empirical	ADJ
fbem-2001	210	15	evidence	evidence	NOUN
fbem-2001	210	16	based	base	VERB
fbem-2001	210	17	on	on	ADP
fbem-2001	210	18	text	text	NOUN
fbem-2001	210	19	analysis	analysis	NOUN
fbem-2001	210	20	.	.	PUNCT
fbem-2001	211	1	journal	journal	NOUN
fbem-2001	211	2	of	of	ADP
fbem-2001	211	3	management	management	NOUN
fbem-2001	211	4	engineering	engineering	NOUN
fbem-2001	211	5	(	(	PUNCT
fbem-2001	211	6	05	05	NUM
fbem-2001	211	7	)	)	PUNCT
fbem-2001	211	8	,	,	PUNCT
fbem-2001	211	9	130	130	NUM
fbem-2001	211	10	-	-	SYM
fbem-2001	211	11	141	141	NUM
fbem-2001	211	12	.	.	PUNCT
fbem-2001	212	1	[	[	X
fbem-2001	212	2	9	9	NUM
fbem-2001	212	3	]	]	SYM
fbem-2001	212	4	jones	jones	NOUN
fbem-2001	212	5	e	e	PROPN
fbem-2001	212	6	e	e	PROPN
fbem-2001	212	7	,	,	PUNCT
fbem-2001	212	8	davis	davis	PROPN
fbem-2001	212	9	k	k	PROPN
fbem-2001	212	10	e.	e.	PROPN
fbem-2001	212	11	from	from	ADP
fbem-2001	212	12	acts	act	NOUN
fbem-2001	212	13	to	to	ADP
fbem-2001	212	14	dispositions	disposition	NOUN
fbem-2001	212	15	the	the	DET
fbem-2001	212	16	attribution	attribution	NOUN
fbem-2001	212	17	process	process	NOUN
fbem-2001	212	18	in	in	ADP
fbem-2001	212	19	person	person	NOUN
fbem-2001	212	20	perception[j	perception[j	PROPN
fbem-2001	212	21	]	]	PUNCT
fbem-2001	212	22	.	.	PUNCT
fbem-2001	213	1	advances	advance	NOUN
fbem-2001	213	2	in	in	ADP
fbem-2001	213	3	experimental	experimental	ADJ
fbem-2001	213	4	social	social	ADJ
fbem-2001	213	5	psychology,1965,2	psychology,1965,2	NOUN
fbem-2001	213	6	:	:	PUNCT
fbem-2001	213	7	219	219	NUM
fbem-2001	213	8	-	-	SYM
fbem-2001	213	9	266	266	NUM
fbem-2001	213	10	.	.	PUNCT
fbem-2001	214	1	[	[	X
fbem-2001	214	2	10	10	NUM
fbem-2001	214	3	]	]	X
fbem-2001	214	4	kelley	kelley	PROPN
fbem-2001	214	5	h	h	PROPN
fbem-2001	214	6	h.	h.	PROPN
fbem-2001	214	7	attribution	attribution	PROPN
fbem-2001	214	8	theory	theory	NOUN
fbem-2001	214	9	in	in	ADP
fbem-2001	214	10	social	social	ADJ
fbem-2001	214	11	psychology	psychology	NOUN
fbem-2001	214	12	.	.	PUNCT
fbem-2001	215	1	nebraska	nebraska	PROPN
fbem-2001	215	2	symposium	symposium	NOUN
fbem-2001	215	3	on	on	ADP
fbem-2001	215	4	motivation[m	motivation[m	NOUN
fbem-2001	215	5	]	]	PUNCT
fbem-2001	215	6	.	.	PUNCT
fbem-2001	216	1	lincoln	lincoln	PROPN
fbem-2001	216	2	，	，	PROPN
fbem-2001	216	3	ne	ne	PROPN
fbem-2001	216	4	:	:	PUNCT
fbem-2001	216	5	university	university	NOUN
fbem-2001	216	6	nebraskapress,1967	nebraskapress,1967	NOUN
fbem-2001	216	7	.	.	PUNCT
fbem-2001	217	1	[	[	X
fbem-2001	217	2	11	11	NUM
fbem-2001	217	3	]	]	X
fbem-2001	217	4	p	p	X
fbem-2001	217	5	wu	wu	PROPN
fbem-2001	217	6	,	,	PUNCT
fbem-2001	217	7	sy	sy	PROPN
fbem-2001	217	8	chen	chen	PROPN
fbem-2001	217	9	,	,	PUNCT
fbem-2001	217	10	jy	jy	PROPN
fbem-2001	217	11	ren	ren	PROPN
fbem-2001	217	12	,	,	PUNCT
fbem-2001	217	13	wc	wc	PROPN
fbem-2001	217	14	sun	sun	PROPN
fbem-2001	217	15	.	.	PUNCT
fbem-2001	218	1	study	study	VERB
fbem-2001	218	2	on	on	ADP
fbem-2001	218	3	the	the	DET
fbem-2001	218	4	impact	impact	NOUN
fbem-2001	218	5	of	of	ADP
fbem-2001	218	6	real	real	ADJ
fbem-2001	218	7	surplus	surplus	ADJ
fbem-2001	218	8	management	management	NOUN
fbem-2001	218	9	on	on	ADP
fbem-2001	218	10	the	the	DET
fbem-2001	218	11	disclosure	disclosure	NOUN
fbem-2001	218	12	of	of	ADP
fbem-2001	218	13	key	key	ADJ
fbem-2001	218	14	audit	audit	NOUN
fbem-2001	218	15	matters	matter	NOUN
fbem-2001	218	16	[	[	X
fbem-2001	218	17	j	j	X
fbem-2001	218	18	]	]	X
fbem-2001	218	19	.	.	PUNCT
fbem-2001	219	1	journal	journal	PROPN
fbem-2001	219	2	of	of	ADP
fbem-2001	219	3	southeast	southeast	PROPN
fbem-2001	219	4	university	university	PROPN
fbem-2001	219	5	(	(	PUNCT
fbem-2001	219	6	philosophy	philosophy	NOUN
fbem-2001	219	7	and	and	CCONJ
fbem-2001	219	8	social	social	ADJ
fbem-2001	219	9	sciences	science	NOUN
fbem-2001	219	10	edition	edition	NOUN
fbem-2001	219	11	)	)	PUNCT
fbem-2001	219	12	,	,	PUNCT
fbem-2001	219	13	2021,23	2021,23	NUM
fbem-2001	219	14	(	(	PUNCT
fbem-2001	219	15	04	04	NUM
fbem-2001	219	16	):	):	PUNCT
fbem-2001	219	17	103	103	NUM
fbem-2001	219	18	-	-	SYM
fbem-2001	219	19	115	115	NUM
fbem-2001	219	20	+	+	NUM
fbem-2001	219	21	152	152	NUM
fbem-2001	219	22	.	.	PUNCT
fbem-2001	220	1	[	[	X
fbem-2001	220	2	12	12	NUM
fbem-2001	220	3	]	]	X
fbem-2001	220	4	matthew	matthew	PROPN
fbem-2001	220	5	ege	ege	PROPN
fbem-2001	220	6	,	,	PUNCT
fbem-2001	220	7	timothy	timothy	PROPN
fbem-2001	220	8	a.	a.	PROPN
fbem-2001	220	9	seidel	seidel	PROPN
fbem-2001	220	10	,	,	PUNCT
fbem-2001	220	11	mikhail	mikhail	PROPN
fbem-2001	220	12	sterin	sterin	PROPN
fbem-2001	220	13	,	,	PUNCT
fbem-2001	220	14	david	david	PROPN
fbem-2001	220	15	a.	a.	PROPN
fbem-2001	220	16	wood	wood	PROPN
fbem-2001	220	17	,	,	PUNCT
fbem-2001	220	18	the	the	DET
fbem-2001	220	19	influence	influence	NOUN
fbem-2001	220	20	of	of	ADP
fbem-2001	220	21	management	management	NOUN
fbem-2001	220	22	's	's	PART
fbem-2001	220	23	internal	internal	ADJ
fbem-2001	220	24	audit	audit	NOUN
fbem-2001	220	25	experience	experience	NOUN
fbem-2001	220	26	on	on	ADP
fbem-2001	220	27	earnings	earning	NOUN
fbem-2001	220	28	management,2022,39(3):1834	management,2022,39(3):1834	NOUN
fbem-2001	220	29	-	-	PUNCT
fbem-2001	220	30	1870	1870	NUM
fbem-2001	220	31	.	.	PUNCT
fbem-2001	221	1	[	[	X
fbem-2001	221	2	13	13	NUM
fbem-2001	221	3	]	]	PUNCT
fbem-2001	221	4	yx	yx	PROPN
fbem-2001	221	5	li	li	PROPN
fbem-2001	221	6	,	,	PUNCT
fbem-2001	221	7	q	q	PROPN
fbem-2001	221	8	sai	sai	X
fbem-2001	221	9	,	,	PUNCT
fbem-2001	221	10	wz	wz	ADP
fbem-2001	221	11	sun	sun	PROPN
fbem-2001	221	12	.	.	PUNCT
fbem-2001	222	1	does	do	AUX
fbem-2001	222	2	communicating	communicate	VERB
fbem-2001	222	3	the	the	DET
fbem-2001	222	4	key	key	ADJ
fbem-2001	222	5	audit	audit	NOUN
fbem-2001	222	6	matters	matter	NOUN
fbem-2001	222	7	in	in	ADP
fbem-2001	222	8	the	the	DET
fbem-2001	222	9	audit	audit	NOUN
fbem-2001	222	10	report	report	NOUN
fbem-2001	222	11	improve	improve	VERB
fbem-2001	222	12	the	the	DET
fbem-2001	222	13	quality	quality	NOUN
fbem-2001	222	14	of	of	ADP
fbem-2001	222	15	the	the	DET
fbem-2001	222	16	surplus?[j	surplus?[j	X
fbem-2001	222	17	]	]	PUNCT
fbem-2001	222	18	.	.	PUNCT
fbem-2001	223	1	china	china	PROPN
fbem-2001	223	2	soft	soft	ADJ
fbem-2001	223	3	science	science	NOUN
fbem-2001	223	4	,	,	PUNCT
fbem-2001	223	5	2019	2019	NUM
fbem-2001	223	6	,	,	PUNCT
fbem-2001	223	7	(	(	PUNCT
fbem-2001	223	8	03	03	NUM
fbem-2001	223	9	):	):	PUNCT
fbem-2001	223	10	120	120	NUM
fbem-2001	223	11	-	-	SYM
fbem-2001	223	12	135	135	NUM
fbem-2001	223	13	.	.	PUNCT
fbem-2001	224	1	[	[	X
fbem-2001	224	2	14	14	NUM
fbem-2001	224	3	]	]	X
fbem-2001	224	4	s.p	s.p	PROPN
fbem-2001	224	5	.	.	PUNCT
fbem-2001	224	6	kothari	kothari	PROPN
fbem-2001	224	7	,	,	PUNCT
fbem-2001	224	8	andrew	andrew	PROPN
fbem-2001	224	9	j.	j.	PROPN
fbem-2001	224	10	leone	leone	PROPN
fbem-2001	224	11	,	,	PUNCT
fbem-2001	224	12	charles	charles	PROPN
fbem-2001	224	13	e.	e.	PROPN
fbem-2001	224	14	wasley	wasley	PROPN
fbem-2001	224	15	.	.	PUNCT
fbem-2001	225	1	performance	performance	NOUN
fbem-2001	225	2	matched	match	VERB
fbem-2001	225	3	discretionary	discretionary	ADJ
fbem-2001	225	4	accrual	accrual	ADJ
fbem-2001	225	5	measures[j	measures[j	NOUN
fbem-2001	225	6	]	]	PUNCT
fbem-2001	225	7	.	.	PUNCT
fbem-2001	226	1	journal	journal	PROPN
fbem-2001	226	2	of	of	ADP
fbem-2001	226	3	accounting	accounting	NOUN
fbem-2001	226	4	and	and	CCONJ
fbem-2001	226	5	economics,2004,39(1):163	economics,2004,39(1):163	PROPN
fbem-2001	226	6	-	-	PROPN
fbem-2001	226	7	197	197	NUM
fbem-2001	226	8	.	.	PUNCT
fbem-2001	227	1	[	[	X
fbem-2001	227	2	15	15	NUM
fbem-2001	227	3	]	]	X
fbem-2001	227	4	mh	mh	PROPN
fbem-2001	227	5	zhou	zhou	PROPN
fbem-2001	227	6	meihua	meihua	PROPN
fbem-2001	227	7	,	,	PUNCT
fbem-2001	227	8	b	b	PROPN
fbem-2001	227	9	lin	lin	PROPN
fbem-2001	227	10	,	,	PUNCT
fbem-2001	227	11	jb	jb	PROPN
fbem-2001	227	12	luo	luo	PROPN
fbem-2001	227	13	,	,	PUNCT
fbem-2001	227	14	ww	ww	PROPN
fbem-2001	227	15	li	li	PROPN
fbem-2001	227	16	.	.	PUNCT
fbem-2001	228	1	does	do	AUX
fbem-2001	228	2	the	the	DET
fbem-2001	228	3	ceo	ceo	NOUN
fbem-2001	228	4	organization	organization	NOUN
fbem-2001	228	5	agree	agree	VERB
fbem-2001	228	6	to	to	PART
fbem-2001	228	7	inhibit	inhibit	VERB
fbem-2001	228	8	surplus	surplus	NOUN
fbem-2001	228	9	management	management	NOUN
fbem-2001	228	10	—	—	PUNCT
fbem-2001	228	11	—	—	PUNCT
fbem-2001	228	12	evidence	evidence	NOUN
fbem-2001	228	13	from	from	ADP
fbem-2001	228	14	the	the	DET
fbem-2001	228	15	chinese	chinese	ADJ
fbem-2001	228	16	listed	list	VERB
fbem-2001	228	17	company	company	NOUN
fbem-2001	228	18	questionnaire	questionnaire	NOUN
fbem-2001	228	19	[	[	X
fbem-2001	228	20	j	j	X
fbem-2001	228	21	]	]	X
fbem-2001	228	22	.	.	PUNCT
fbem-2001	229	1	nankai	nankai	PROPN
fbem-2001	229	2	management	management	PROPN
fbem-2001	229	3	review	review	NOUN
fbem-2001	229	4	,	,	PUNCT
fbem-2001	229	5	2018,21	2018,21	NUM
fbem-2001	229	6	(	(	PUNCT
fbem-2001	229	7	04	04	NUM
fbem-2001	229	8	):	):	PUNCT
fbem-2001	229	9	93	93	NUM
fbem-2001	229	10	-	-	SYM
fbem-2001	229	11	108	108	NUM
fbem-2001	229	12	.	.	PUNCT
fbem-2001	230	1	[	[	X
fbem-2001	230	2	16	16	NUM
fbem-2001	230	3	]	]	X
fbem-2001	230	4	mz	mz	PROPN
fbem-2001	230	5	wang	wang	PROPN
fbem-2001	230	6	,	,	PUNCT
fbem-2001	230	7	d	d	PROPN
fbem-2001	230	8	li	li	PROPN
fbem-2001	230	9	.	.	PUNCT
fbem-2001	231	1	new	new	ADJ
fbem-2001	231	2	audit	audit	NOUN
fbem-2001	231	3	report	report	NOUN
fbem-2001	231	4	and	and	CCONJ
fbem-2001	231	5	share	share	NOUN
fbem-2001	231	6	price	price	NOUN
fbem-2001	231	7	synchronization	synchronization	NOUN
fbem-2001	232	1	[	[	X
fbem-2001	232	2	j	j	X
fbem-2001	232	3	]	]	X
fbem-2001	232	4	.	.	PUNCT
fbem-2001	233	1	accounting	accounting	NOUN
fbem-2001	233	2	research	research	NOUN
fbem-2001	233	3	,	,	PUNCT
fbem-2001	233	4	2019	2019	NUM
fbem-2001	233	5	,	,	PUNCT
fbem-2001	233	6	(	(	PUNCT
fbem-2001	233	7	01	01	NUM
fbem-2001	233	8	):	):	PUNCT
fbem-2001	233	9	86	86	NUM
fbem-2001	233	10	-	-	SYM
fbem-2001	233	11	92	92	NUM
fbem-2001	233	12	.	.	PUNCT
fbem-2001	234	1	[	[	X
fbem-2001	234	2	17	17	NUM
fbem-2001	234	3	]	]	X
fbem-2001	234	4	bentley	bentley	PROPN
fbem-2001	234	5	jeremiah	jeremiah	PROPN
fbem-2001	234	6	w	w	PROPN
fbem-2001	234	7	,	,	PUNCT
fbem-2001	234	8	lambert	lambert	PROPN
fbem-2001	234	9	tamara	tamara	PROPN
fbem-2001	234	10	a.	a.	PROPN
fbem-2001	234	11	,wang	,wang	PROPN
fbem-2001	234	12	elaine	elaine	PROPN
fbem-2001	234	13	ying	ying	PROPN
fbem-2001	234	14	.	.	PUNCT
fbem-2001	235	1	the	the	DET
fbem-2001	235	2	effect	effect	NOUN
fbem-2001	235	3	of	of	ADP
fbem-2001	235	4	increased	increase	VERB
fbem-2001	235	5	audit	audit	NOUN
fbem-2001	235	6	disclosure	disclosure	NOUN
fbem-2001	235	7	on	on	ADP
fbem-2001	235	8	managers	manager	NOUN
fbem-2001	235	9	’	'	PUNCT
fbem-2001	235	10	real	real	ADJ
fbem-2001	235	11	operating	operating	NOUN
fbem-2001	235	12	decisions	decision	NOUN
fbem-2001	235	13	:	:	PUNCT
fbem-2001	235	14	evidence	evidence	NOUN
fbem-2001	235	15	from	from	ADP
fbem-2001	235	16	disclosing	disclose	VERB
fbem-2001	235	17	critical	critical	ADJ
fbem-2001	235	18	audit	audit	NOUN
fbem-2001	235	19	matters	matter	NOUN
fbem-2001	235	20	[	[	PUNCT
fbem-2001	235	21	j].the	j].the	DET
fbem-2001	235	22	accounting	accounting	NOUN
fbem-2001	235	23	review,2021,96(1	review,2021,96(1	NOUN
fbem-2001	235	24	):	):	PUNCT
fbem-2001	235	25	23	23	NUM
fbem-2001	235	26	-	-	SYM
fbem-2001	235	27	40	40	NUM
fbem-2001	235	28	.	.	PUNCT
fbem-2001	236	1	[	[	X
fbem-2001	236	2	18	18	NUM
fbem-2001	236	3	]	]	PUNCT
fbem-2001	236	4	x	x	PART
fbem-2001	236	5	wu	wu	PROPN
fbem-2001	236	6	,	,	PUNCT
fbem-2001	236	7	yj	yj	PROPN
fbem-2001	236	8	fan	fan	PROPN
fbem-2001	236	9	,	,	PUNCT
fbem-2001	236	10	and	and	CCONJ
fbem-2001	236	11	yl	yl	NOUN
fbem-2001	236	12	yang	yang	PROPN
fbem-2001	236	13	.	.	PUNCT
fbem-2001	237	1	are	be	AUX
fbem-2001	237	2	key	key	ADJ
fbem-2001	237	3	audit	audit	NOUN
fbem-2001	237	4	matters	matter	NOUN
fbem-2001	237	5	related	relate	VERB
fbem-2001	237	6	to	to	ADP
fbem-2001	237	7	the	the	DET
fbem-2001	237	8	quality	quality	NOUN
fbem-2001	237	9	of	of	ADP
fbem-2001	237	10	audited	audit	VERB
fbem-2001	237	11	accounting	accounting	NOUN
fbem-2001	237	12	information	information	NOUN
fbem-2001	237	13	—	—	PUNCT
fbem-2001	237	14	—	—	PUNCT
fbem-2001	237	15	evidence	evidence	NOUN
fbem-2001	237	16	from	from	ADP
fbem-2001	237	17	asset	asset	NOUN
fbem-2001	237	18	impairment	impairment	NOUN
fbem-2001	237	19	matters	matter	NOUN
fbem-2001	237	20	[	[	X
fbem-2001	237	21	j	j	X
fbem-2001	237	22	]	]	X
fbem-2001	237	23	.	.	PUNCT
fbem-2001	238	1	accounting	accounting	NOUN
fbem-2001	238	2	research	research	NOUN
fbem-2001	238	3	,	,	PUNCT
fbem-2001	238	4	2019	2019	NUM
fbem-2001	238	5	,	,	PUNCT
fbem-2001	238	6	(	(	PUNCT
fbem-2001	238	7	12	12	NUM
fbem-2001	238	8	):	):	PUNCT
fbem-2001	238	9	65	65	NUM
fbem-2001	238	10	-	-	SYM
fbem-2001	238	11	71	71	NUM
fbem-2001	238	12	.	.	PUNCT
fbem-2001	239	1	[	[	X
fbem-2001	239	2	19	19	NUM
fbem-2001	239	3	]	]	PUNCT
fbem-2001	239	4	zg	zg	PROPN
fbem-2001	239	5	zhu	zhu	PROPN
fbem-2001	239	6	,	,	PUNCT
fbem-2001	239	7	j	j	PROPN
fbem-2001	239	8	lisa	lisa	PROPN
fbem-2001	239	9	.	.	PUNCT
fbem-2001	240	1	research	research	NOUN
fbem-2001	240	2	on	on	ADP
fbem-2001	240	3	the	the	DET
fbem-2001	240	4	governance	governance	NOUN
fbem-2001	240	5	role	role	NOUN
fbem-2001	240	6	of	of	ADP
fbem-2001	240	7	key	key	ADJ
fbem-2001	240	8	audit	audit	NOUN
fbem-2001	240	9	matters	matter	VERB
fbem-2001	240	10	disclosure	disclosure	NOUN
fbem-2001	240	11	on	on	ADP
fbem-2001	240	12	surplus	surplus	ADJ
fbem-2001	240	13	management	management	NOUN
fbem-2001	240	14	behavior	behavior	NOUN
fbem-2001	240	15	—	—	PUNCT
fbem-2001	240	16	—	—	PUNCT
fbem-2001	240	17	is	be	AUX
fbem-2001	240	18	based	base	VERB
fbem-2001	240	19	on	on	ADP
fbem-2001	240	20	did	do	VERB
fbem-2001	240	21	model	model	NOUN
fbem-2001	240	22	and	and	CCONJ
fbem-2001	240	23	text	text	NOUN
fbem-2001	240	24	analysis	analysis	NOUN
fbem-2001	241	1	[	[	X
fbem-2001	241	2	j	j	X
fbem-2001	241	3	]	]	X
fbem-2001	241	4	.	.	PUNCT
fbem-2001	242	1	economic	economic	ADJ
fbem-2001	242	2	jingwei	jingwei	PROPN
fbem-2001	242	3	,	,	PUNCT
fbem-2001	242	4	2021,38	2021,38	PROPN
fbem-2001	242	5	(	(	PUNCT
fbem-2001	242	6	01	01	NUM
fbem-2001	242	7	):	):	PUNCT
fbem-2001	242	8	124	124	NUM
fbem-2001	242	9	-	-	SYM
fbem-2001	242	10	133	133	NUM
fbem-2001	242	11	.	.	PUNCT
fbem-2001	243	1	[	[	X
fbem-2001	243	2	20	20	NUM
fbem-2001	243	3	]	]	X
fbem-2001	243	4	jx	jx	PROPN
fbem-2001	243	5	zhang	zhang	PROPN
fbem-2001	243	6	,	,	PUNCT
fbem-2001	243	7	gq	gq	PROPN
fbem-2001	243	8	ni	ni	PROPN
fbem-2001	243	9	,	,	PUNCT
fbem-2001	243	10	and	and	CCONJ
fbem-2001	243	11	ct	ct	PROPN
fbem-2001	243	12	zhang	zhang	PROPN
fbem-2001	243	13	.	.	PUNCT
fbem-2001	244	1	the	the	DET
fbem-2001	244	2	concluding	conclude	VERB
fbem-2001	244	3	evaluation	evaluation	NOUN
fbem-2001	244	4	of	of	ADP
fbem-2001	244	5	key	key	ADJ
fbem-2001	244	6	audit	audit	NOUN
fbem-2001	244	7	matters	matter	NOUN
fbem-2001	244	8	and	and	CCONJ
fbem-2001	244	9	the	the	DET
fbem-2001	244	10	investment	investment	NOUN
fbem-2001	244	11	judgment	judgment	NOUN
fbem-2001	244	12	of	of	ADP
fbem-2001	244	13	investors	investor	NOUN
fbem-2001	244	14	[	[	X
fbem-2001	244	15	j	j	X
fbem-2001	244	16	]	]	X
fbem-2001	244	17	.	.	PUNCT
fbem-2001	245	1	accounting	accounting	NOUN
fbem-2001	245	2	research	research	NOUN
fbem-2001	245	3	,	,	PUNCT
fbem-2001	245	4	2019	2019	NUM
fbem-2001	245	5	,	,	PUNCT
fbem-2001	245	6	(	(	PUNCT
fbem-2001	245	7	07	07	NUM
fbem-2001	245	8	):	):	PUNCT
fbem-2001	245	9	90	90	NUM
fbem-2001	245	10	-	-	SYM
fbem-2001	245	11	96	96	NUM
fbem-2001	245	12	.	.	PUNCT
fbem-2001	246	1	[	[	X
fbem-2001	246	2	21	21	NUM
fbem-2001	246	3	]	]	X
fbem-2001	246	4	gl	gl	NOUN
fbem-2001	246	5	tian	tian	PROPN
fbem-2001	246	6	,	,	PUNCT
fbem-2001	246	7	ky	ky	PROPN
fbem-2001	246	8	chen	chen	PROPN
fbem-2001	246	9	,	,	PUNCT
fbem-2001	246	10	and	and	CCONJ
fbem-2001	246	11	bl	bl	VERB
fbem-2001	246	12	qi	qi	PROPN
fbem-2001	246	13	.	.	PUNCT
fbem-2001	247	1	the	the	PRON
fbem-2001	247	2	—	—	PUNCT
fbem-2001	247	3	—	—	PUNCT
fbem-2001	247	4	is	be	AUX
fbem-2001	247	5	based	base	VERB
fbem-2001	247	6	on	on	ADP
fbem-2001	247	7	the	the	DET
fbem-2001	247	8	empirical	empirical	ADJ
fbem-2001	247	9	evidence	evidence	NOUN
fbem-2001	247	10	of	of	ADP
fbem-2001	247	11	the	the	DET
fbem-2001	247	12	disclosure	disclosure	NOUN
fbem-2001	247	13	of	of	ADP
fbem-2001	247	14	the	the	DET
fbem-2001	247	15	new	new	ADJ
fbem-2001	247	16	audit	audit	NOUN
fbem-2001	247	17	reports	report	NOUN
fbem-2001	247	18	by	by	ADP
fbem-2001	247	19	chinese	chinese	ADJ
fbem-2001	247	20	listed	list	VERB
fbem-2001	247	21	companies	company	NOUN
fbem-2001	247	22	[	[	X
fbem-2001	247	23	j	j	X
fbem-2001	247	24	]	]	X
fbem-2001	247	25	.	.	PUNCT
fbem-2001	248	1	accounting	accounting	NOUN
fbem-2001	248	2	research	research	NOUN
fbem-2001	248	3	,	,	PUNCT
fbem-2001	248	4	2021	2021	NUM
fbem-2001	248	5	,	,	PUNCT
fbem-2001	248	6	(	(	PUNCT
fbem-2001	248	7	11	11	NUM
fbem-2001	248	8	):	):	PUNCT
fbem-2001	248	9	160	160	NUM
fbem-2001	248	10	-	-	SYM
fbem-2001	248	11	177	177	NUM
fbem-2001	248	12	.	.	PUNCT
fbem-2001	249	1	[	[	X
fbem-2001	249	2	22	22	NUM
fbem-2001	249	3	]	]	X
fbem-2001	249	4	kelsey	kelsey	PROPN
fbem-2001	249	5	brasel	brasel	PROPN
fbem-2001	249	6	,	,	PUNCT
fbem-2001	249	7	risk	risk	NOUN
fbem-2001	249	8	disclosure	disclosure	NOUN
fbem-2001	249	9	preceding	precede	VERB
fbem-2001	249	10	negative	negative	ADJ
fbem-2001	249	11	outcomes	outcome	NOUN
fbem-2001	249	12	:	:	PUNCT
fbem-2001	249	13	the	the	DET
fbem-2001	249	14	effects	effect	NOUN
fbem-2001	249	15	of	of	ADP
fbem-2001	249	16	reporting	report	VERB
fbem-2001	249	17	critical	critical	ADJ
fbem-2001	249	18	audit	audit	NOUN
fbem-2001	249	19	matters	matter	VERB
fbem-2001	249	20	on	on	ADP
fbem-2001	249	21	judgments	judgment	NOUN
fbem-2001	249	22	of	of	ADP
fbem-2001	249	23	auditor	auditor	NOUN
fbem-2001	249	24	liability[j	liability[j	PROPN
fbem-2001	249	25	]	]	PUNCT
fbem-2001	249	26	.	.	PUNCT
fbem-2001	250	1	the	the	DET
fbem-2001	250	2	accounting	accounting	NOUN
fbem-2001	250	3	review,2016	review,2016	PROPN
fbem-2001	250	4	,	,	PUNCT
fbem-2001	250	5	(	(	PUNCT
fbem-2001	250	6	11):1345	11):1345	NUM
fbem-2001	250	7	-	-	SYM
fbem-2001	250	8	1362	1362	NUM
fbem-2001	250	9	.	.	PUNCT
fbem-2001	251	1	174	174	NUM
fbem-2001	252	1	[	[	X
fbem-2001	252	2	23	23	NUM
fbem-2001	252	3	]	]	X
fbem-2001	252	4	yj	yj	PROPN
fbem-2001	252	5	zhao	zhao	PROPN
fbem-2001	252	6	,	,	PUNCT
fbem-2001	252	7	yj	yj	PROPN
fbem-2001	252	8	wan	wan	PROPN
fbem-2001	252	9	,	,	PUNCT
fbem-2001	252	10	x	x	X
fbem-2001	252	11	fang	fang	X
fbem-2001	252	12	.	.	PUNCT
fbem-2001	253	1	can	can	AUX
fbem-2001	253	2	the	the	DET
fbem-2001	253	3	disclosure	disclosure	NOUN
fbem-2001	253	4	of	of	ADP
fbem-2001	253	5	key	key	ADJ
fbem-2001	253	6	audit	audit	NOUN
fbem-2001	253	7	matters	matter	NOUN
fbem-2001	253	8	reduce	reduce	VERB
fbem-2001	253	9	the	the	DET
fbem-2001	253	10	equity	equity	NOUN
fbem-2001	253	11	financing	financing	NOUN
fbem-2001	253	12	costs	cost	NOUN
fbem-2001	253	13	of	of	ADP
fbem-2001	253	14	listed	list	VERB
fbem-2001	253	15	companies?[j	companies?[j	NOUN
fbem-2001	253	16	]	]	PUNCT
fbem-2001	253	17	.	.	PUNCT
fbem-2001	254	1	audit	audit	NOUN
fbem-2001	254	2	research	research	NOUN
fbem-2001	254	3	,	,	PUNCT
fbem-2001	254	4	2020	2020	NUM
fbem-2001	254	5	,	,	PUNCT
fbem-2001	254	6	(	(	PUNCT
fbem-2001	254	7	06	06	NUM
fbem-2001	254	8	):	):	PUNCT
fbem-2001	254	9	59	59	NUM
fbem-2001	254	10	-	-	SYM
fbem-2001	254	11	67	67	NUM
fbem-2001	254	12	.	.	PUNCT
fbem-2001	255	1	[	[	X
fbem-2001	255	2	24	24	NUM
fbem-2001	255	3	]	]	X
fbem-2001	255	4	christopher	christopher	PROPN
fbem-2001	255	5	koch	koch	PROPN
fbem-2001	255	6	,	,	PUNCT
fbem-2001	255	7	steven	steven	PROPN
fbem-2001	255	8	e.	e.	PROPN
fbem-2001	255	9	salterio.the	salterio.the	DET
fbem-2001	255	10	effects	effect	NOUN
fbem-2001	255	11	of	of	ADP
fbem-2001	255	12	auditor	auditor	NOUN
fbem-2001	255	13	affinity	affinity	NOUN
fbem-2001	255	14	for	for	ADP
fbem-2001	255	15	client	client	NOUN
fbem-2001	255	16	and	and	CCONJ
fbem-2001	255	17	perceived	perceive	VERB
fbem-2001	255	18	client	client	NOUN
fbem-2001	255	19	pressure	pressure	NOUN
fbem-2001	255	20	on	on	ADP
fbem-2001	255	21	auditor	auditor	NOUN
fbem-2001	255	22	proposed	propose	VERB
fbem-2001	255	23	adjustments[j].the	adjustments[j].the	DET
fbem-2001	255	24	accounting	accounting	NOUN
fbem-2001	255	25	review,2017	review,2017	PROPN
fbem-2001	255	26	,	,	PUNCT
fbem-2001	255	27	92	92	NUM
fbem-2001	255	28	(	(	PUNCT
fbem-2001	255	29	5	5	NUM
fbem-2001	255	30	):	):	PUNCT
fbem-2001	255	31	117–142	117–142	NUM
fbem-2001	255	32	.	.	PUNCT
fbem-2001	256	1	[	[	X
fbem-2001	256	2	25	25	NUM
fbem-2001	256	3	]	]	PUNCT
fbem-2001	256	4	tim	tim	PROPN
fbem-2001	256	5	d.	d.	PROPN
fbem-2001	256	6	bauer	bauer	PROPN
fbem-2001	256	7	.	.	PUNCT
fbem-2001	257	1	the	the	DET
fbem-2001	257	2	effects	effect	NOUN
fbem-2001	257	3	of	of	ADP
fbem-2001	257	4	client	client	NOUN
fbem-2001	257	5	identity	identity	NOUN
fbem-2001	257	6	strength	strength	NOUN
fbem-2001	257	7	and	and	CCONJ
fbem-2001	257	8	professional	professional	ADJ
fbem-2001	257	9	identity	identity	NOUN
fbem-2001	257	10	salience	salience	NOUN
fbem-2001	257	11	on	on	ADP
fbem-2001	257	12	auditor	auditor	NOUN
fbem-2001	257	13	judgments[j	judgments[j	PROPN
fbem-2001	257	14	]	]	PUNCT
fbem-2001	257	15	.	.	PUNCT
fbem-2001	258	1	the	the	DET
fbem-2001	258	2	accounting	accounting	PROPN
fbem-2001	258	3	review	review	NOUN
fbem-2001	258	4	,	,	PUNCT
fbem-2001	258	5	2014	2014	NUM
fbem-2001	258	6	,	,	PUNCT
fbem-2001	258	7	90	90	NUM
fbem-2001	258	8	(	(	PUNCT
fbem-2001	258	9	1	1	NUM
fbem-2001	258	10	):	):	PUNCT
fbem-2001	258	11	95–114	95–114	NUM
fbem-2001	258	12	.	.	PUNCT
fbem-2001	259	1	[	[	X
fbem-2001	259	2	26	26	NUM
fbem-2001	259	3	]	]	X
fbem-2001	259	4	lh	lh	PROPN
fbem-2001	259	5	chen	chen	PROPN
fbem-2001	259	6	,	,	PUNCT
fbem-2001	259	7	c	c	PROPN
fbem-2001	259	8	zhang	zhang	PROPN
fbem-2001	259	9	,	,	PUNCT
fbem-2001	259	10	lp	lp	PROPN
fbem-2001	259	11	zhang	zhang	PROPN
fbem-2001	259	12	,	,	PUNCT
fbem-2001	259	13	yl	yl	PROPN
fbem-2001	259	14	niu	niu	PROPN
fbem-2001	259	15	.	.	PUNCT
fbem-2001	260	1	disclosure	disclosure	NOUN
fbem-2001	260	2	of	of	ADP
fbem-2001	260	3	key	key	ADJ
fbem-2001	260	4	audit	audit	NOUN
fbem-2001	260	5	matters	matter	NOUN
fbem-2001	260	6	and	and	CCONJ
fbem-2001	260	7	surplus	surplus	NOUN
fbem-2001	260	8	value	value	NOUN
fbem-2001	260	9	correlation	correlation	NOUN
fbem-2001	260	10	[	[	X
fbem-2001	260	11	j	j	X
fbem-2001	260	12	]	]	X
fbem-2001	260	13	.	.	PUNCT
fbem-2001	261	1	audit	audit	NOUN
fbem-2001	261	2	research	research	NOUN
fbem-2001	261	3	.	.	PUNCT
fbem-2001	262	1	2019,(03):65	2019,(03):65	NOUN
fbem-2001	262	2	-	-	X
fbem-2001	262	3	74	74	NUM
fbem-2001	262	4	.	.	PUNCT
fbem-2001	263	1	[	[	X
fbem-2001	263	2	27	27	NUM
fbem-2001	263	3	]	]	X
fbem-2001	263	4	c	c	PROPN
fbem-2001	263	5	zhang	zhang	PROPN
fbem-2001	263	6	.	.	PUNCT
fbem-2001	264	1	economic	economic	ADJ
fbem-2001	264	2	consequences	consequence	NOUN
fbem-2001	264	3	of	of	ADP
fbem-2001	264	4	the	the	DET
fbem-2001	264	5	implementation	implementation	NOUN
fbem-2001	264	6	of	of	ADP
fbem-2001	264	7	the	the	DET
fbem-2001	264	8	critical	critical	ADJ
fbem-2001	264	9	audit	audit	NOUN
fbem-2001	264	10	matters	matter	VERB
fbem-2001	264	11	guidelines	guideline	NOUN
fbem-2001	265	1	[	[	X
fbem-2001	265	2	d	d	X
fbem-2001	265	3	]	]	X
fbem-2001	265	4	.	.	PUNCT
fbem-2001	266	1	wuhan	wuhan	PROPN
fbem-2001	266	2	:	:	PUNCT
fbem-2001	266	3	zhongnan	zhongnan	PROPN
fbem-2001	266	4	university	university	PROPN
fbem-2001	266	5	of	of	ADP
fbem-2001	266	6	economics	economic	NOUN
fbem-2001	266	7	and	and	CCONJ
fbem-2001	266	8	law	law	NOUN
fbem-2001	266	9	,	,	PUNCT
fbem-2001	266	10	2019	2019	NUM
fbem-2001	266	11	.	.	PUNCT
fbem-2001	267	1	[	[	X
fbem-2001	267	2	28	28	NUM
fbem-2001	267	3	]	]	X
fbem-2001	267	4	gl	gl	PROPN
fbem-2001	267	5	tian	tian	PROPN
fbem-2001	267	6	,	,	PUNCT
fbem-2001	267	7	ky	ky	PROPN
fbem-2001	267	8	chen	chen	PROPN
fbem-2001	267	9	,	,	PUNCT
fbem-2001	267	10	and	and	CCONJ
fbem-2001	267	11	bl	bl	VERB
fbem-2001	267	12	qi	qi	PROPN
fbem-2001	267	13	.	.	PUNCT
fbem-2001	268	1	the	the	PRON
fbem-2001	268	2	—	—	PUNCT
fbem-2001	268	3	—	—	PUNCT
fbem-2001	268	4	is	be	AUX
fbem-2001	268	5	based	base	VERB
fbem-2001	268	6	on	on	ADP
fbem-2001	268	7	the	the	DET
fbem-2001	268	8	empirical	empirical	ADJ
fbem-2001	268	9	evidence	evidence	NOUN
fbem-2001	268	10	of	of	ADP
fbem-2001	268	11	the	the	DET
fbem-2001	268	12	disclosure	disclosure	NOUN
fbem-2001	268	13	of	of	ADP
fbem-2001	268	14	the	the	DET
fbem-2001	268	15	new	new	ADJ
fbem-2001	268	16	audit	audit	NOUN
fbem-2001	268	17	reports	report	NOUN
fbem-2001	268	18	by	by	ADP
fbem-2001	268	19	chinese	chinese	ADJ
fbem-2001	268	20	listed	list	VERB
fbem-2001	268	21	companies	company	NOUN
fbem-2001	268	22	[	[	X
fbem-2001	268	23	j	j	X
fbem-2001	268	24	]	]	X
fbem-2001	268	25	.	.	PUNCT
fbem-2001	269	1	accounting	accounting	NOUN
fbem-2001	269	2	research	research	NOUN
fbem-2001	269	3	,	,	PUNCT
fbem-2001	269	4	2021	2021	NUM
fbem-2001	269	5	,	,	PUNCT
fbem-2001	269	6	(	(	PUNCT
fbem-2001	269	7	11	11	NUM
fbem-2001	269	8	):	):	PUNCT
fbem-2001	269	9	160	160	NUM
fbem-2001	269	10	-	-	SYM
fbem-2001	269	11	177	177	NUM
fbem-2001	269	12	.	.	PUNCT
fbem-2001	270	1	[	[	X
fbem-2001	270	2	29	29	NUM
fbem-2001	270	3	]	]	X
fbem-2001	270	4	gq	gq	PROPN
fbem-2001	270	5	liu	liu	PROPN
fbem-2001	270	6	,	,	PUNCT
fbem-2001	270	7	d	d	PROPN
fbem-2001	270	8	wang	wang	PROPN
fbem-2001	270	9	.	.	PUNCT
fbem-2001	271	1	how	how	SCONJ
fbem-2001	271	2	government	government	NOUN
fbem-2001	271	3	accounting	accounting	NOUN
fbem-2001	271	4	supervision	supervision	NOUN
fbem-2001	271	5	affects	affect	VERB
fbem-2001	271	6	surplus	surplus	NOUN
fbem-2001	271	7	management	management	NOUN
fbem-2001	271	8	—	—	PUNCT
fbem-2001	271	9	—	—	PUNCT
fbem-2001	271	10	based	base	VERB
fbem-2001	271	11	on	on	ADP
fbem-2001	271	12	a	a	DET
fbem-2001	271	13	quasi	quasi	ADJ
fbem-2001	271	14	-	-	ADJ
fbem-2001	271	15	natural	natural	ADJ
fbem-2001	271	16	experiment	experiment	NOUN
fbem-2001	271	17	with	with	ADP
fbem-2001	271	18	a	a	DET
fbem-2001	271	19	random	random	ADJ
fbem-2001	271	20	inspection	inspection	NOUN
fbem-2001	271	21	of	of	ADP
fbem-2001	271	22	accounting	accounting	NOUN
fbem-2001	271	23	information	information	NOUN
fbem-2001	271	24	quality	quality	NOUN
fbem-2001	271	25	of	of	ADP
fbem-2001	271	26	the	the	DET
fbem-2001	271	27	ministry	ministry	PROPN
fbem-2001	271	28	of	of	ADP
fbem-2001	271	29	finance	finance	PROPN
fbem-2001	271	30	[	[	X
fbem-2001	271	31	j	j	X
fbem-2001	271	32	]	]	X
fbem-2001	271	33	.	.	PUNCT
fbem-2001	272	1	managing	manage	VERB
fbem-2001	272	2	the	the	DET
fbem-2001	272	3	world	world	NOUN
fbem-2001	272	4	.	.	PUNCT
fbem-2001	273	1	2021,37(05):157	2021,37(05):157	NUM
fbem-2001	273	2	-	-	SYM
fbem-2001	273	3	169	169	NUM
fbem-2001	273	4	+	+	NOUN
fbem-2001	273	5	12	12	NUM
fbem-2001	273	6	.	.	PUNCT
fbem-2001	274	1	[	[	X
fbem-2001	274	2	30	30	NUM
fbem-2001	274	3	]	]	X
fbem-2001	274	4	j	j	PROPN
fbem-2001	274	5	sun	sun	PROPN
fbem-2001	274	6	,	,	PUNCT
fbem-2001	274	7	sq	sq	PROPN
fbem-2001	274	8	wang	wang	PROPN
fbem-2001	274	9	,	,	PUNCT
fbem-2001	274	10	f	f	PROPN
fbem-2001	274	11	cao	cao	PROPN
fbem-2001	274	12	,	,	PUNCT
fbem-2001	274	13	xq	xq	PROPN
fbem-2001	274	14	liu	liu	PROPN
fbem-2001	274	15	.	.	PUNCT
fbem-2001	274	16	does	do	AUX
fbem-2001	274	17	corporate	corporate	ADJ
fbem-2001	274	18	strategy	strategy	NOUN
fbem-2001	274	19	affect	affect	VERB
fbem-2001	274	20	surplus	surplus	NOUN
fbem-2001	274	21	management?[j	management?[j	NOUN
fbem-2001	274	22	]	]	PUNCT
fbem-2001	274	23	.	.	PUNCT
fbem-2001	275	1	managing	manage	VERB
fbem-2001	275	2	the	the	DET
fbem-2001	275	3	world	world	NOUN
fbem-2001	275	4	.	.	PUNCT
fbem-2001	276	1	2016,(03):160	2016,(03):160	NUM
fbem-2001	276	2	-	-	SYM
fbem-2001	276	3	169	169	NUM
fbem-2001	276	4	.	.	PUNCT
fbem-2001	277	1	[	[	X
fbem-2001	277	2	31	31	NUM
fbem-2001	277	3	]	]	X
fbem-2001	277	4	r	r	PROPN
fbem-2001	277	5	zhang	zhang	PROPN
fbem-2001	277	6	,	,	PUNCT
fbem-2001	277	7	jk	jk	PROPN
fbem-2001	277	8	feng	feng	PROPN
fbem-2001	277	9	.	.	PUNCT
fbem-2001	278	1	does	do	AUX
fbem-2001	278	2	the	the	DET
fbem-2001	278	3	auditor	auditor	NOUN
fbem-2001	278	4	's	's	PART
fbem-2001	278	5	disclosure	disclosure	NOUN
fbem-2001	278	6	of	of	ADP
fbem-2001	278	7	key	key	ADJ
fbem-2001	278	8	audit	audit	NOUN
fbem-2001	278	9	matters	matter	NOUN
fbem-2001	278	10	affect	affect	VERB
fbem-2001	278	11	the	the	DET
fbem-2001	278	12	company	company	NOUN
fbem-2001	278	13	's	's	PART
fbem-2001	278	14	audit	audit	NOUN
fbem-2001	278	15	employment	employment	NOUN
fbem-2001	278	16	system?[j	system?[j	ADV
fbem-2001	278	17	]	]	PUNCT
fbem-2001	278	18	.	.	PUNCT
fbem-2001	279	1	nankai	nankai	PROPN
fbem-2001	279	2	management	management	PROPN
fbem-2001	279	3	review	review	PROPN
fbem-2001	279	4	,	,	PUNCT
fbem-2001	279	5	1	1	NUM
fbem-2001	279	6	-	-	SYM
fbem-2001	279	7	22	22	NUM
fbem-2001	280	1	[	[	X
fbem-2001	280	2	2022	2022	NUM
fbem-2001	280	3	-	-	SYM
fbem-2001	280	4	10	10	NUM
fbem-2001	280	5	-	-	SYM
fbem-2001	280	6	09	09	NUM
fbem-2001	280	7	]	]	PUNCT
fbem-2001	280	8	.	.	PUNCT
fbem-2001	281	1	[	[	X
fbem-2001	281	2	32	32	NUM
fbem-2001	281	3	]	]	X
fbem-2001	281	4	qh	qh	NOUN
fbem-2001	281	5	gong	gong	NOUN
fbem-2001	281	6	,	,	PUNCT
fbem-2001	281	7	ls	ls	PROPN
fbem-2001	281	8	wu	wu	PROPN
fbem-2001	281	9	,	,	PUNCT
fbem-2001	281	10	and	and	CCONJ
fbem-2001	281	11	yp	yp	PROPN
fbem-2001	281	12	wang	wang	PROPN
fbem-2001	281	13	.	.	PUNCT
fbem-2001	282	1	partial	partial	ADJ
fbem-2001	282	2	substitution	substitution	NOUN
fbem-2001	282	3	between	between	ADP
fbem-2001	282	4	the	the	DET
fbem-2001	282	5	two	two	NUM
fbem-2001	282	6	classes	class	NOUN
fbem-2001	282	7	of	of	ADP
fbem-2001	282	8	surplus	surplus	NOUN
fbem-2001	282	9	management	management	NOUN
fbem-2001	283	1	[	[	X
fbem-2001	283	2	j	j	X
fbem-2001	283	3	]	]	X
fbem-2001	283	4	.	.	PUNCT
fbem-2001	284	1	economic	economic	ADJ
fbem-2001	284	2	research	research	NOUN
fbem-2001	284	3	,	,	PUNCT
fbem-2001	284	4	2015,50	2015,50	NUM
fbem-2001	284	5	(	(	PUNCT
fbem-2001	284	6	06	06	NUM
fbem-2001	284	7	):	):	PUNCT
fbem-2001	284	8	175	175	NUM
fbem-2001	284	9	-	-	SYM
fbem-2001	284	10	188	188	NUM
fbem-2001	284	11	+	+	NUM
fbem-2001	284	12	192	192	NUM
fbem-2001	284	13	.	.	PUNCT
fbem-2001	285	1	[	[	X
fbem-2001	285	2	33	33	NUM
fbem-2001	285	3	]	]	X
fbem-2001	285	4	mh	mh	PROPN
fbem-2001	285	5	liu	liu	PROPN
fbem-2001	285	6	,	,	PUNCT
fbem-2001	285	7	x	x	PROPN
fbem-2001	285	8	lei	lei	X
fbem-2001	285	9	.	.	PUNCT
fbem-2001	286	1	did	do	AUX
fbem-2001	286	2	auditors	auditor	NOUN
fbem-2001	286	3	use	use	VERB
fbem-2001	286	4	expert	expert	ADJ
fbem-2001	286	5	work	work	NOUN
fbem-2001	286	6	to	to	PART
fbem-2001	286	7	curb	curb	VERB
fbem-2001	286	8	surplus	surplus	ADJ
fbem-2001	286	9	management	management	NOUN
fbem-2001	286	10	?	?	PUNCT
fbem-2001	286	11	—	—	PUNCT
fbem-2001	286	12	—	—	PUNCT
fbem-2001	286	13	based	base	VERB
fbem-2001	286	14	on	on	ADP
fbem-2001	286	15	empirical	empirical	ADJ
fbem-2001	286	16	evidence	evidence	NOUN
fbem-2001	286	17	on	on	ADP
fbem-2001	286	18	disclosure	disclosure	NOUN
fbem-2001	286	19	of	of	ADP
fbem-2001	286	20	key	key	ADJ
fbem-2001	286	21	audit	audit	NOUN
fbem-2001	286	22	matters	matter	NOUN
fbem-2001	286	23	[	[	X
fbem-2001	286	24	j	j	X
fbem-2001	286	25	]	]	X
fbem-2001	286	26	.	.	PUNCT
fbem-2001	287	1	audit	audit	NOUN
fbem-2001	287	2	research	research	NOUN
fbem-2001	287	3	,	,	PUNCT
fbem-2001	287	4	2020	2020	NUM
fbem-2001	287	5	,	,	PUNCT
fbem-2001	287	6	(	(	PUNCT
fbem-2001	287	7	01	01	NUM
fbem-2001	287	8	):	):	PUNCT
fbem-2001	287	9	78	78	NUM
fbem-2001	287	10	-	-	SYM
fbem-2001	287	11	86	86	NUM
fbem-2001	287	12	.	.	PUNCT
fbem-2001	288	1	[	[	X
fbem-2001	288	2	34	34	NUM
fbem-2001	288	3	]	]	X
fbem-2001	288	4	lh	lh	PROPN
fbem-2001	288	5	chen	chen	PROPN
fbem-2001	288	6	,	,	PUNCT
fbem-2001	288	7	bx	bx	PROPN
fbem-2001	288	8	yi	yi	PROPN
fbem-2001	288	9	,	,	PUNCT
fbem-2001	288	10	mh	mh	PROPN
fbem-2001	288	11	yin	yin	PROPN
fbem-2001	288	12	,	,	PUNCT
fbem-2001	288	13	lp	lp	PROPN
fbem-2001	288	14	zhang	zhang	PROPN
fbem-2001	288	15	.	.	PUNCT
fbem-2001	289	1	will	will	AUX
fbem-2001	289	2	industry	industry	AUX
fbem-2001	289	3	expert	expert	NOUN
fbem-2001	289	4	auditors	auditor	NOUN
fbem-2001	289	5	fully	fully	ADV
fbem-2001	289	6	disclose	disclose	VERB
fbem-2001	289	7	key	key	ADJ
fbem-2001	289	8	audit	audit	NOUN
fbem-2001	289	9	matters?[j	matters?[j	PRON
fbem-2001	289	10	]	]	PUNCT
fbem-2001	289	11	.	.	PUNCT
fbem-2001	290	1	accounting	accounting	NOUN
fbem-2001	290	2	research	research	NOUN
fbem-2001	290	3	,	,	PUNCT
fbem-2001	290	4	2021	2021	NUM
fbem-2001	290	5	,	,	PUNCT
fbem-2001	290	6	(	(	PUNCT
fbem-2001	290	7	02	02	NUM
fbem-2001	290	8	):	):	PUNCT
fbem-2001	290	9	164	164	NUM
fbem-2001	290	10	-	-	SYM
fbem-2001	290	11	175	175	NUM
fbem-2001	290	12	.	.	PUNCT
fbem-2001	291	1	[	[	X
fbem-2001	291	2	35	35	NUM
fbem-2001	291	3	]	]	SYM
fbem-2001	291	4	vinson	vinson	NOUN
fbem-2001	291	5	,	,	PUNCT
fbem-2001	291	6	j.m	j.m	PROPN
fbem-2001	291	7	.	.	PROPN
fbem-2001	291	8	,	,	PUNCT
fbem-2001	291	9	robertson	robertson	PROPN
fbem-2001	291	10	,	,	PUNCT
fbem-2001	291	11	j.c	j.c	PROPN
fbem-2001	291	12	.	.	PROPN
fbem-2001	291	13	,	,	PUNCT
fbem-2001	291	14	cockrell	cockrell	PROPN
fbem-2001	291	15	,	,	PUNCT
fbem-2001	291	16	r.c	r.c	PROPN
fbem-2001	291	17	..	..	PUNCT
fbem-2001	291	18	the	the	DET
fbem-2001	291	19	effects	effect	NOUN
fbem-2001	291	20	of	of	ADP
fbem-2001	291	21	critical	critical	ADJ
fbem-2001	291	22	audit	audit	NOUN
fbem-2001	291	23	matter	matter	NOUN
fbem-2001	291	24	removal	removal	NOUN
fbem-2001	291	25	and	and	CCONJ
fbem-2001	291	26	duration	duration	NOUN
fbem-2001	291	27	on	on	ADP
fbem-2001	291	28	jurors	juror	NOUN
fbem-2001	291	29	'	'	PART
fbem-2001	291	30	assessments	assessment	NOUN
fbem-2001	291	31	of	of	ADP
fbem-2001	291	32	auditor	auditor	NOUN
fbem-2001	291	33	negligence[j	negligence[j	PROPN
fbem-2001	291	34	]	]	PUNCT
fbem-2001	291	35	.	.	PUNCT
fbem-2001	292	1	auditing	audit	VERB
fbem-2001	292	2	:	:	PUNCT
fbem-2001	292	3	a	a	DET
fbem-2001	292	4	journal	journal	NOUN
fbem-2001	292	5	of	of	ADP
fbem-2001	292	6	practice	practice	NOUN
fbem-2001	292	7	&	&	CCONJ
fbem-2001	292	8	theory	theory	NOUN
fbem-2001	292	9	,	,	PUNCT
fbem-2001	292	10	2019	2019	NUM
fbem-2001	292	11	,	,	PUNCT
fbem-2001	292	12	38(3	38(3	NUM
fbem-2001	292	13	):	):	PUNCT
fbem-2001	292	14	183	183	NUM
fbem-2001	292	15	-	-	SYM
fbem-2001	292	16	202	202	NUM
fbem-2001	292	17	.	.	PUNCT
fbem-2001	293	1	[	[	X
fbem-2001	293	2	36	36	NUM
fbem-2001	293	3	]	]	PUNCT
fbem-2001	293	4	anagnostopoulou	anagnostopoulou	NOUN
fbem-2001	293	5	seraina	seraina	PROPN
fbem-2001	293	6	c	c	PROPN
fbem-2001	293	7	.earnings	.earning	VERB
fbem-2001	293	8	management	management	NOUN
fbem-2001	293	9	by	by	ADP
fbem-2001	293	10	classification	classification	NOUN
fbem-2001	293	11	shifting	shifting	NOUN
fbem-2001	293	12	and	and	CCONJ
fbem-2001	293	13	ipo	ipo	PROPN
fbem-2001	293	14	survival[j	survival[j	PROPN
fbem-2001	293	15	]	]	PUNCT
fbem-2001	293	16	.	.	PUNCT
fbem-2001	294	1	journal	journal	PROPN
fbem-2001	294	2	of	of	ADP
fbem-2001	294	3	corporate	corporate	ADJ
fbem-2001	294	4	finance	finance	NOUN
fbem-2001	294	5	,	,	PUNCT
fbem-2001	294	6	2021,66:101796	2021,66:101796	NUM
fbem-2001	294	7	.	.	PUNCT
fbem-2001	295	1	[	[	X
fbem-2001	295	2	37	37	NUM
fbem-2001	295	3	]	]	PUNCT
fbem-2001	295	4	ahrum	ahrum	ADJ
fbem-2001	295	5	choi	choi	NOUN
fbem-2001	295	6	,	,	PUNCT
fbem-2001	295	7	jong	jong	NOUN
fbem-2001	295	8	-	-	PUNCT
fbem-2001	295	9	hag	hag	NOUN
fbem-2001	295	10	choi	choi	NOUN
fbem-2001	295	11	,	,	PUNCT
fbem-2001	295	12	byungcherl	byungcherl	VERB
fbem-2001	295	13	charlie	charlie	PROPN
fbem-2001	295	14	sohn	sohn	PROPN
fbem-2001	295	15	.	.	PUNCT
fbem-2001	296	1	the	the	DET
fbem-2001	296	2	joint	joint	ADJ
fbem-2001	296	3	effect	effect	NOUN
fbem-2001	296	4	of	of	ADP
fbem-2001	296	5	audit	audit	NOUN
fbem-2001	296	6	quality	quality	NOUN
fbem-2001	296	7	and	and	CCONJ
fbem-2001	296	8	legal	legal	ADJ
fbem-2001	296	9	regimes	regime	NOUN
fbem-2001	296	10	on	on	ADP
fbem-2001	296	11	the	the	DET
fbem-2001	296	12	use	use	NOUN
fbem-2001	296	13	of	of	ADP
fbem-2001	296	14	real	real	ADJ
fbem-2001	296	15	earnings	earning	NOUN
fbem-2001	296	16	management	management	NOUN
fbem-2001	296	17	:	:	PUNCT
fbem-2001	296	18	international	international	ADJ
fbem-2001	296	19	evidence[j	evidence[j	PROPN
fbem-2001	296	20	]	]	PUNCT
fbem-2001	296	21	.	.	PUNCT
fbem-2001	297	1	contemporary	contemporary	ADJ
fbem-2001	297	2	accounting	accounting	NOUN
fbem-2001	297	3	research	research	NOUN
fbem-2001	297	4	.	.	PUNCT
fbem-2001	298	1	2018,35(4):2225	2018,35(4):2225	NUM
fbem-2001	298	2	-	-	PUNCT
fbem-2001	298	3	2257	2257	NUM
fbem-2001	298	4	.	.	PUNCT
fbem-2001	299	1	[	[	X
fbem-2001	299	2	38	38	NUM
fbem-2001	299	3	]	]	PUNCT
fbem-2001	299	4	yj	yj	PROPN
fbem-2001	299	5	zhao	zhao	PROPN
fbem-2001	299	6	,	,	PUNCT
fbem-2001	299	7	yj	yj	PROPN
fbem-2001	299	8	wan	wan	PROPN
fbem-2001	299	9	,	,	PUNCT
fbem-2001	299	10	and	and	CCONJ
fbem-2001	299	11	x	x	X
fbem-2001	299	12	fang	fang	X
fbem-2001	299	13	.	.	PUNCT
fbem-2001	300	1	can	can	AUX
fbem-2001	300	2	the	the	DET
fbem-2001	300	3	disclosure	disclosure	NOUN
fbem-2001	300	4	of	of	ADP
fbem-2001	300	5	key	key	ADJ
fbem-2001	300	6	audit	audit	NOUN
fbem-2001	300	7	matters	matter	NOUN
fbem-2001	300	8	reduce	reduce	VERB
fbem-2001	300	9	the	the	DET
fbem-2001	300	10	equity	equity	NOUN
fbem-2001	300	11	financing	financing	NOUN
fbem-2001	300	12	costs	cost	NOUN
fbem-2001	300	13	of	of	ADP
fbem-2001	300	14	listed	list	VERB
fbem-2001	300	15	companies?[j	companies?[j	NOUN
fbem-2001	300	16	]	]	PUNCT
fbem-2001	300	17	.	.	PUNCT
fbem-2001	301	1	audit	audit	NOUN
fbem-2001	301	2	research	research	NOUN
fbem-2001	301	3	,	,	PUNCT
fbem-2001	301	4	2020	2020	NUM
fbem-2001	301	5	(	(	PUNCT
fbem-2001	301	6	06	06	NUM
fbem-2001	301	7	):	):	PUNCT
fbem-2001	301	8	59	59	NUM
fbem-2001	301	9	-	-	SYM
fbem-2001	301	10	67	67	NUM
fbem-2001	301	11	.	.	PUNCT
fbem-2001	302	1	[	[	X
fbem-2001	302	2	39	39	NUM
fbem-2001	302	3	]	]	PUNCT
fbem-2001	302	4	timothy	timothy	PROPN
fbem-2001	302	5	brown	brown	PROPN
fbem-2001	302	6	,	,	PUNCT
fbem-2001	302	7	tracie	tracie	PROPN
fbem-2001	302	8	m.	m.	NOUN
fbem-2001	302	9	majors	major	NOUN
fbem-2001	302	10	,	,	PUNCT
fbem-2001	302	11	mark	mark	PROPN
fbem-2001	302	12	e.	e.	PROPN
fbem-2001	302	13	peecher	peecher	PROPN
fbem-2001	302	14	,	,	PUNCT
fbem-2001	302	15	evidence	evidence	NOUN
fbem-2001	302	16	on	on	ADP
fbem-2001	302	17	how	how	SCONJ
fbem-2001	302	18	different	different	ADJ
fbem-2001	302	19	interventions	intervention	NOUN
fbem-2001	302	20	affect	affect	VERB
fbem-2001	302	21	juror	juror	NOUN
fbem-2001	302	22	assessment	assessment	NOUN
fbem-2001	302	23	of	of	ADP
fbem-2001	302	24	auditor	auditor	NOUN
fbem-2001	302	25	legal	legal	ADJ
fbem-2001	302	26	culpability	culpability	NOUN
fbem-2001	302	27	and	and	CCONJ
fbem-2001	302	28	responsibility	responsibility	NOUN
fbem-2001	302	29	for	for	ADP
fbem-2001	302	30	damages	damage	NOUN
fbem-2001	302	31	after	after	ADP
fbem-2001	302	32	auditor	auditor	NOUN
fbem-2001	302	33	failure	failure	NOUN
fbem-2001	302	34	to	to	PART
fbem-2001	302	35	detect	detect	VERB
fbem-2001	302	36	fraud[j	fraud[j	ADV
fbem-2001	302	37	]	]	PUNCT
fbem-2001	302	38	.	.	PUNCT
fbem-2001	303	1	accounting	accounting	NOUN
fbem-2001	303	2	,	,	PUNCT
fbem-2001	303	3	organizations	organization	NOUN
fbem-2001	303	4	and	and	CCONJ
fbem-2001	303	5	society,2020	society,2020	NOUN
fbem-2001	303	6	,	,	PUNCT
fbem-2001	303	7	87:101172	87:101172	NUM
fbem-2001	303	8	.	.	PUNCT
fbem-2001	304	1	[	[	X
fbem-2001	304	2	40	40	NUM
fbem-2001	304	3	]	]	X
fbem-2001	304	4	steven	steven	PROPN
fbem-2001	304	5	j.	j.	PROPN
fbem-2001	304	6	kachelmeier	kachelmeier	PROPN
fbem-2001	304	7	,	,	PUNCT
fbem-2001	304	8	dan	dan	PROPN
fbem-2001	304	9	rimkus	rimkus	PROPN
fbem-2001	304	10	,	,	PUNCT
fbem-2001	304	11	jaime	jaime	PROPN
fbem-2001	304	12	j.	j.	PROPN
fbem-2001	304	13	schmidt	schmidt	PROPN
fbem-2001	304	14	,	,	PUNCT
fbem-2001	304	15	kristen	kristen	PROPN
fbem-2001	304	16	valentine	valentine	PROPN
fbem-2001	304	17	.	.	PUNCT
fbem-2001	305	1	the	the	DET
fbem-2001	305	2	forewarning	forewarning	ADJ
fbem-2001	305	3	effect	effect	NOUN
fbem-2001	305	4	of	of	ADP
fbem-2001	305	5	critical	critical	ADJ
fbem-2001	305	6	audit	audit	NOUN
fbem-2001	305	7	matter	matter	NOUN
fbem-2001	305	8	disclosures	disclosure	NOUN
fbem-2001	305	9	involving	involve	VERB
fbem-2001	305	10	measurement	measurement	NOUN
fbem-2001	305	11	uncertainty[j	uncertainty[j	NOUN
fbem-2001	305	12	]	]	PUNCT
fbem-2001	305	13	.	.	PUNCT
fbem-2001	306	1	2019,37(4	2019,37(4	NUM
fbem-2001	306	2	):	):	PUNCT
fbem-2001	306	3	2186	2186	NUM
fbem-2001	306	4	-	-	SYM
fbem-2001	306	5	2212	2212	NUM
fbem-2001	306	6	.	.	PUNCT
fbem-2001	307	1	[	[	X
fbem-2001	307	2	41	41	NUM
fbem-2001	307	3	]	]	X
fbem-2001	307	4	g	g	PROPN
fbem-2001	307	5	xue	xue	PROPN
fbem-2001	307	6	,	,	PUNCT
fbem-2001	307	7	crown	crown	NOUN
fbem-2001	307	8	prince	prince	PROPN
fbem-2001	307	9	,	,	PUNCT
fbem-2001	307	10	xb	xb	PROPN
fbem-2001	307	11	zhao	zhao	PROPN
fbem-2001	307	12	.	.	PUNCT
fbem-2001	308	1	who	who	PRON
fbem-2001	308	2	is	be	AUX
fbem-2001	308	3	more	more	ADV
fbem-2001	308	4	concerned	concerned	ADJ
fbem-2001	308	5	about	about	ADP
fbem-2001	308	6	key	key	ADJ
fbem-2001	308	7	audit	audit	NOUN
fbem-2001	308	8	matters	matter	NOUN
fbem-2001	308	9	:	:	PUNCT
fbem-2001	308	10	management	management	NOUN
fbem-2001	308	11	or	or	CCONJ
fbem-2001	308	12	analyst	analyst	NOUN
fbem-2001	309	1	[	[	X
fbem-2001	309	2	j	j	X
fbem-2001	309	3	]	]	X
fbem-2001	309	4	.	.	PUNCT
fbem-2001	310	1	audit	audit	NOUN
fbem-2001	310	2	research	research	NOUN
fbem-2001	310	3	,	,	PUNCT
fbem-2001	310	4	2020	2020	NUM
fbem-2001	310	5	,	,	PUNCT
fbem-2001	310	6	(	(	PUNCT
fbem-2001	310	7	02	02	NUM
fbem-2001	310	8	):	):	PUNCT
fbem-2001	310	9	87	87	NUM
fbem-2001	310	10	-	-	SYM
fbem-2001	310	11	95	95	NUM
fbem-2001	310	12	.	.	PUNCT
fbem-2001	311	1	[	[	X
fbem-2001	311	2	42	42	NUM
fbem-2001	311	3	]	]	X
fbem-2001	311	4	yao	yao	PROPN
fbem-2001	311	5	youfu	youfu	PROPN
fbem-2001	311	6	,	,	PUNCT
fbem-2001	311	7	lin	lin	PROPN
fbem-2001	311	8	kai	kai	PROPN
fbem-2001	311	9	.	.	PUNCT
fbem-2001	312	1	does	do	AUX
fbem-2001	312	2	the	the	DET
fbem-2001	312	3	annual	annual	ADJ
fbem-2001	312	4	report	report	NOUN
fbem-2001	312	5	inquiry	inquiry	NOUN
fbem-2001	312	6	letter	letter	NOUN
fbem-2001	312	7	affect	affect	VERB
fbem-2001	312	8	the	the	DET
fbem-2001	312	9	judgment	judgment	NOUN
fbem-2001	312	10	of	of	ADP
fbem-2001	312	11	key	key	ADJ
fbem-2001	312	12	audit	audit	NOUN
fbem-2001	312	13	matters?[j	matters?[j	X
fbem-2001	312	14	]	]	PUNCT
fbem-2001	312	15	.	.	PUNCT
fbem-2001	313	1	audit	audit	NOUN
fbem-2001	313	2	research	research	NOUN
fbem-2001	313	3	,	,	PUNCT
fbem-2001	313	4	2020	2020	NUM
fbem-2001	313	5	,	,	PUNCT
fbem-2001	313	6	(	(	PUNCT
fbem-2001	313	7	04	04	NUM
fbem-2001	313	8	):	):	PUNCT
fbem-2001	313	9	90	90	NUM
fbem-2001	313	10	-	-	SYM
fbem-2001	313	11	101	101	NUM
fbem-2001	313	12	.	.	PUNCT
fbem-2001	314	1	[	[	X
fbem-2001	314	2	43	43	NUM
fbem-2001	314	3	]	]	X
fbem-2001	314	4	yao	yao	PROPN
fbem-2001	314	5	yi	yi	PROPN
fbem-2001	314	6	,	,	PUNCT
fbem-2001	314	7	zhao	zhao	PROPN
fbem-2001	314	8	mei	mei	PROPN
fbem-2001	314	9	.	.	PUNCT
fbem-2001	315	1	chinese	chinese	ADJ
fbem-2001	315	2	-	-	PUNCT
fbem-2001	315	3	style	style	NOUN
fbem-2001	315	4	risk	risk	NOUN
fbem-2001	315	5	disclosure	disclosure	NOUN
fbem-2001	315	6	,	,	PUNCT
fbem-2001	315	7	disclosure	disclosure	NOUN
fbem-2001	315	8	level	level	NOUN
fbem-2001	315	9	and	and	CCONJ
fbem-2001	315	10	market	market	NOUN
fbem-2001	315	11	reaction	reaction	NOUN
fbem-2001	316	1	[	[	X
fbem-2001	316	2	j	j	X
fbem-2001	316	3	]	]	X
fbem-2001	316	4	.	.	PUNCT
fbem-2001	317	1	economic	economic	ADJ
fbem-2001	317	2	research	research	NOUN
fbem-2001	317	3	,	,	PUNCT
fbem-2001	317	4	2016,51	2016,51	PROPN
fbem-2001	317	5	(	(	PUNCT
fbem-2001	317	6	07	07	NUM
fbem-2001	317	7	):	):	PUNCT
fbem-2001	317	8	158	158	NUM
fbem-2001	317	9	-	-	SYM
fbem-2001	317	10	172	172	NUM
fbem-2001	317	11	.	.	PUNCT