id	sid	tid	token	lemma	pos
fbem-2007	1	1	frontiers	frontier	NOUN
fbem-2007	1	2	in	in	ADP
fbem-2007	1	3	business	business	NOUN
fbem-2007	1	4	,	,	PUNCT
fbem-2007	1	5	economics	economic	NOUN
fbem-2007	1	6	and	and	CCONJ
fbem-2007	1	7	management	management	NOUN
fbem-2007	1	8	issn	issn	PROPN
fbem-2007	1	9	:	:	PUNCT
fbem-2007	1	10	2766	2766	NUM
fbem-2007	1	11	-	-	PUNCT
fbem-2007	1	12	824x	824x	NUM
fbem-2007	1	13	|	|	ADJ
fbem-2007	1	14	vol	vol	NOUN
fbem-2007	1	15	.	.	PROPN
fbem-2007	2	1	5	5	NUM
fbem-2007	2	2	,	,	PUNCT
fbem-2007	2	3	no	no	INTJ
fbem-2007	2	4	.	.	NOUN
fbem-2007	2	5	3	3	NUM
fbem-2007	2	6	,	,	PUNCT
fbem-2007	2	7	2022	2022	NUM
fbem-2007	2	8	201	201	NUM
fbem-2007	3	1	the	the	DET
fbem-2007	3	2	influence	influence	NOUN
fbem-2007	3	3	of	of	ADP
fbem-2007	3	4	government	government	NOUN
fbem-2007	3	5	background	background	NOUN
fbem-2007	3	6	key	key	ADJ
fbem-2007	3	7	customers	customer	NOUN
fbem-2007	3	8	on	on	ADP
fbem-2007	3	9	enterprise	enterprise	NOUN
fbem-2007	3	10	information	information	NOUN
fbem-2007	3	11	quality	quality	NOUN
fbem-2007	3	12	renping	renpe	VERB
fbem-2007	3	13	zeng1	zeng1	NOUN
fbem-2007	3	14	,	,	PUNCT
fbem-2007	3	15	*	*	PUNCT
fbem-2007	4	1	1school	1school	NUM
fbem-2007	4	2	of	of	ADP
fbem-2007	4	3	accounting	accounting	NOUN
fbem-2007	4	4	,	,	PUNCT
fbem-2007	4	5	anhui	anhui	PROPN
fbem-2007	4	6	university	university	PROPN
fbem-2007	4	7	of	of	ADP
fbem-2007	4	8	finance	finance	NOUN
fbem-2007	4	9	and	and	CCONJ
fbem-2007	4	10	economics	economic	NOUN
fbem-2007	4	11	,	,	PUNCT
fbem-2007	4	12	bengbu	bengbu	NOUN
fbem-2007	4	13	,	,	PUNCT
fbem-2007	4	14	anhui	anhui	PROPN
fbem-2007	4	15	233030	233030	NUM
fbem-2007	4	16	,	,	PUNCT
fbem-2007	4	17	china	china	PROPN
fbem-2007	4	18	*	*	PUNCT
fbem-2007	4	19	corresponding	correspond	VERB
fbem-2007	4	20	author	author	NOUN
fbem-2007	4	21	:	:	PUNCT
fbem-2007	4	22	renping	renpe	VERB
fbem-2007	4	23	zeng	zeng	PROPN
fbem-2007	4	24	(	(	PUNCT
fbem-2007	4	25	email	email	NOUN
fbem-2007	4	26	:	:	PUNCT
fbem-2007	4	27	2432235746@qq.com	2432235746@qq.com	NUM
fbem-2007	4	28	)	)	PUNCT
fbem-2007	4	29	abstract	abstract	NOUN
fbem-2007	4	30	:	:	PUNCT
fbem-2007	4	31	based	base	VERB
fbem-2007	4	32	on	on	ADP
fbem-2007	4	33	the	the	DET
fbem-2007	4	34	customer	customer	NOUN
fbem-2007	4	35	information	information	NOUN
fbem-2007	4	36	data	datum	NOUN
fbem-2007	4	37	of	of	ADP
fbem-2007	4	38	listed	list	VERB
fbem-2007	4	39	companies	company	NOUN
fbem-2007	4	40	in	in	ADP
fbem-2007	4	41	china	china	PROPN
fbem-2007	4	42	from	from	ADP
fbem-2007	4	43	2011	2011	NUM
fbem-2007	4	44	to	to	ADP
fbem-2007	4	45	2020	2020	NUM
fbem-2007	4	46	,	,	PUNCT
fbem-2007	4	47	this	this	DET
fbem-2007	4	48	paper	paper	NOUN
fbem-2007	4	49	explores	explore	VERB
fbem-2007	4	50	the	the	DET
fbem-2007	4	51	influence	influence	NOUN
fbem-2007	4	52	of	of	ADP
fbem-2007	4	53	government	government	NOUN
fbem-2007	4	54	background	background	NOUN
fbem-2007	4	55	key	key	ADJ
fbem-2007	4	56	customers	customer	NOUN
fbem-2007	4	57	on	on	ADP
fbem-2007	4	58	enterprise	enterprise	NOUN
fbem-2007	4	59	information	information	NOUN
fbem-2007	4	60	quality	quality	NOUN
fbem-2007	4	61	from	from	ADP
fbem-2007	4	62	the	the	DET
fbem-2007	4	63	perspective	perspective	NOUN
fbem-2007	4	64	of	of	ADP
fbem-2007	4	65	supply	supply	NOUN
fbem-2007	4	66	chain	chain	NOUN
fbem-2007	4	67	.	.	PUNCT
fbem-2007	5	1	the	the	DET
fbem-2007	5	2	results	result	NOUN
fbem-2007	5	3	show	show	VERB
fbem-2007	5	4	that	that	SCONJ
fbem-2007	5	5	the	the	DET
fbem-2007	5	6	big	big	ADJ
fbem-2007	5	7	customers	customer	NOUN
fbem-2007	5	8	with	with	ADP
fbem-2007	5	9	government	government	NOUN
fbem-2007	5	10	background	background	NOUN
fbem-2007	5	11	help	help	VERB
fbem-2007	5	12	to	to	PART
fbem-2007	5	13	improve	improve	VERB
fbem-2007	5	14	the	the	DET
fbem-2007	5	15	information	information	NOUN
fbem-2007	5	16	quality	quality	NOUN
fbem-2007	5	17	of	of	ADP
fbem-2007	5	18	enterprises	enterprise	NOUN
fbem-2007	5	19	.	.	PUNCT
fbem-2007	6	1	compared	compare	VERB
fbem-2007	6	2	with	with	ADP
fbem-2007	6	3	the	the	DET
fbem-2007	6	4	enterprises	enterprise	NOUN
fbem-2007	6	5	with	with	ADP
fbem-2007	6	6	poor	poor	ADJ
fbem-2007	6	7	audit	audit	NOUN
fbem-2007	6	8	opinions	opinion	NOUN
fbem-2007	6	9	,	,	PUNCT
fbem-2007	6	10	the	the	DET
fbem-2007	6	11	information	information	NOUN
fbem-2007	6	12	quality	quality	NOUN
fbem-2007	6	13	of	of	ADP
fbem-2007	6	14	enterprises	enterprise	NOUN
fbem-2007	6	15	with	with	ADP
fbem-2007	6	16	good	good	ADJ
fbem-2007	6	17	audit	audit	NOUN
fbem-2007	6	18	opinions	opinion	NOUN
fbem-2007	6	19	is	be	AUX
fbem-2007	6	20	better	well	ADV
fbem-2007	6	21	promoted	promote	VERB
fbem-2007	6	22	than	than	ADP
fbem-2007	6	23	those	those	PRON
fbem-2007	6	24	in	in	ADP
fbem-2007	6	25	the	the	DET
fbem-2007	6	26	government	government	NOUN
fbem-2007	6	27	background	background	NOUN
fbem-2007	6	28	,	,	PUNCT
fbem-2007	6	29	they	they	PRON
fbem-2007	6	30	can	can	AUX
fbem-2007	6	31	improve	improve	VERB
fbem-2007	6	32	the	the	DET
fbem-2007	6	33	information	information	NOUN
fbem-2007	6	34	quality	quality	NOUN
fbem-2007	6	35	of	of	ADP
fbem-2007	6	36	enterprises	enterprise	NOUN
fbem-2007	6	37	with	with	ADP
fbem-2007	6	38	large	large	ADJ
fbem-2007	6	39	industry	industry	NOUN
fbem-2007	6	40	competition	competition	NOUN
fbem-2007	6	41	.	.	PUNCT
fbem-2007	7	1	and	and	CCONJ
fbem-2007	7	2	put	put	VERB
fbem-2007	7	3	forward	forward	ADV
fbem-2007	7	4	relevant	relevant	ADJ
fbem-2007	7	5	suggestions	suggestion	NOUN
fbem-2007	7	6	.	.	PUNCT
fbem-2007	8	1	keywords	keyword	NOUN
fbem-2007	8	2	:	:	PUNCT
fbem-2007	8	3	customer	customer	NOUN
fbem-2007	8	4	relationship	relationship	NOUN
fbem-2007	8	5	,	,	PUNCT
fbem-2007	8	6	enterprise	enterprise	NOUN
fbem-2007	8	7	information	information	NOUN
fbem-2007	8	8	quality	quality	NOUN
fbem-2007	8	9	,	,	PUNCT
fbem-2007	8	10	resource	resource	NOUN
fbem-2007	8	11	effect	effect	NOUN
fbem-2007	8	12	.	.	PUNCT
fbem-2007	9	1	1	1	X
fbem-2007	9	2	.	.	X
fbem-2007	9	3	introduction	introduction	NOUN
fbem-2007	9	4	the	the	DET
fbem-2007	9	5	most	most	ADV
fbem-2007	9	6	direct	direct	ADJ
fbem-2007	9	7	way	way	NOUN
fbem-2007	9	8	for	for	SCONJ
fbem-2007	9	9	enterprise	enterprise	NOUN
fbem-2007	9	10	stakeholders	stakeholder	NOUN
fbem-2007	9	11	to	to	PART
fbem-2007	9	12	understand	understand	VERB
fbem-2007	9	13	the	the	DET
fbem-2007	9	14	company	company	NOUN
fbem-2007	9	15	's	's	PART
fbem-2007	9	16	operation	operation	NOUN
fbem-2007	9	17	of	of	ADP
fbem-2007	9	18	the	the	DET
fbem-2007	9	19	company	company	NOUN
fbem-2007	9	20	is	be	AUX
fbem-2007	9	21	to	to	PART
fbem-2007	9	22	obtain	obtain	VERB
fbem-2007	9	23	the	the	DET
fbem-2007	9	24	information	information	NOUN
fbem-2007	9	25	disclosed	disclose	VERB
fbem-2007	9	26	by	by	ADP
fbem-2007	9	27	the	the	DET
fbem-2007	9	28	company	company	NOUN
fbem-2007	9	29	.	.	PUNCT
fbem-2007	10	1	the	the	DET
fbem-2007	10	2	quality	quality	NOUN
fbem-2007	10	3	of	of	ADP
fbem-2007	10	4	enterprise	enterprise	NOUN
fbem-2007	10	5	information	information	NOUN
fbem-2007	10	6	affects	affect	VERB
fbem-2007	10	7	the	the	DET
fbem-2007	10	8	decisions	decision	NOUN
fbem-2007	10	9	of	of	ADP
fbem-2007	10	10	shareholders	shareholder	NOUN
fbem-2007	10	11	,	,	PUNCT
fbem-2007	10	12	creditors	creditor	NOUN
fbem-2007	10	13	and	and	CCONJ
fbem-2007	10	14	investors	investor	NOUN
fbem-2007	10	15	.	.	PUNCT
fbem-2007	11	1	in	in	ADP
fbem-2007	11	2	recent	recent	ADJ
fbem-2007	11	3	years	year	NOUN
fbem-2007	11	4	,	,	PUNCT
fbem-2007	11	5	the	the	DET
fbem-2007	11	6	company	company	NOUN
fbem-2007	11	7	's	's	PART
fbem-2007	11	8	information	information	NOUN
fbem-2007	11	9	fraud	fraud	NOUN
fbem-2007	11	10	has	have	AUX
fbem-2007	11	11	emerged	emerge	VERB
fbem-2007	11	12	in	in	ADP
fbem-2007	11	13	an	an	DET
fbem-2007	11	14	endless	endless	ADJ
fbem-2007	11	15	stream	stream	NOUN
fbem-2007	11	16	,	,	PUNCT
fbem-2007	11	17	and	and	CCONJ
fbem-2007	11	18	kangmei	kangmei	PROPN
fbem-2007	11	19	pharmaceutical	pharmaceutical	NOUN
fbem-2007	11	20	,	,	PUNCT
fbem-2007	11	21	kangdexin	kangdexin	PROPN
fbem-2007	11	22	and	and	CCONJ
fbem-2007	11	23	other	other	ADJ
fbem-2007	11	24	enterprises	enterprise	NOUN
fbem-2007	11	25	have	have	AUX
fbem-2007	11	26	been	be	AUX
fbem-2007	11	27	caught	catch	VERB
fbem-2007	11	28	in	in	ADP
fbem-2007	11	29	the	the	DET
fbem-2007	11	30	fraud	fraud	NOUN
fbem-2007	11	31	case	case	NOUN
fbem-2007	11	32	,	,	PUNCT
fbem-2007	11	33	which	which	PRON
fbem-2007	11	34	reflects	reflect	VERB
fbem-2007	11	35	that	that	SCONJ
fbem-2007	11	36	the	the	DET
fbem-2007	11	37	overall	overall	ADJ
fbem-2007	11	38	information	information	NOUN
fbem-2007	11	39	quality	quality	NOUN
fbem-2007	11	40	of	of	ADP
fbem-2007	11	41	chinese	chinese	ADJ
fbem-2007	11	42	enterprises	enterprise	NOUN
fbem-2007	11	43	needs	need	VERB
fbem-2007	11	44	to	to	PART
fbem-2007	11	45	be	be	AUX
fbem-2007	11	46	improved	improve	VERB
fbem-2007	11	47	.	.	PUNCT
fbem-2007	12	1	how	how	SCONJ
fbem-2007	12	2	to	to	PART
fbem-2007	12	3	improve	improve	VERB
fbem-2007	12	4	the	the	DET
fbem-2007	12	5	information	information	NOUN
fbem-2007	12	6	quality	quality	NOUN
fbem-2007	12	7	of	of	ADP
fbem-2007	12	8	enterprises	enterprise	NOUN
fbem-2007	12	9	to	to	PART
fbem-2007	12	10	promote	promote	VERB
fbem-2007	12	11	social	social	ADJ
fbem-2007	12	12	and	and	CCONJ
fbem-2007	12	13	economic	economic	ADJ
fbem-2007	12	14	development	development	NOUN
fbem-2007	12	15	is	be	AUX
fbem-2007	12	16	still	still	ADV
fbem-2007	12	17	a	a	DET
fbem-2007	12	18	key	key	ADJ
fbem-2007	12	19	topic	topic	NOUN
fbem-2007	12	20	.	.	PUNCT
fbem-2007	13	1	the	the	DET
fbem-2007	13	2	outbreak	outbreak	NOUN
fbem-2007	13	3	of	of	ADP
fbem-2007	13	4	covid-19	covid-19	PROPN
fbem-2007	13	5	has	have	AUX
fbem-2007	13	6	made	make	VERB
fbem-2007	13	7	the	the	DET
fbem-2007	13	8	economy	economy	NOUN
fbem-2007	13	9	of	of	ADP
fbem-2007	13	10	many	many	ADJ
fbem-2007	13	11	industries	industry	NOUN
fbem-2007	13	12	enter	enter	VERB
fbem-2007	13	13	a	a	DET
fbem-2007	13	14	weak	weak	ADJ
fbem-2007	13	15	period	period	NOUN
fbem-2007	13	16	.	.	PUNCT
fbem-2007	14	1	government	government	NOUN
fbem-2007	14	2	procurement	procurement	NOUN
fbem-2007	14	3	behavior	behavior	NOUN
fbem-2007	14	4	will	will	AUX
fbem-2007	14	5	undoubtedly	undoubtedly	ADV
fbem-2007	14	6	provide	provide	VERB
fbem-2007	14	7	"	"	PUNCT
fbem-2007	14	8	a	a	DET
fbem-2007	14	9	timely	timely	ADJ
fbem-2007	14	10	help	help	NOUN
fbem-2007	14	11	"	"	PUNCT
fbem-2007	14	12	to	to	ADP
fbem-2007	14	13	enterprises	enterprise	NOUN
fbem-2007	14	14	and	and	CCONJ
fbem-2007	14	15	inject	inject	VERB
fbem-2007	14	16	new	new	ADJ
fbem-2007	14	17	vitality	vitality	NOUN
fbem-2007	14	18	into	into	ADP
fbem-2007	14	19	their	their	PRON
fbem-2007	14	20	business	business	NOUN
fbem-2007	14	21	activities	activity	NOUN
fbem-2007	14	22	.	.	PUNCT
fbem-2007	15	1	its	its	PRON
fbem-2007	15	2	most	most	ADV
fbem-2007	15	3	obvious	obvious	ADJ
fbem-2007	15	4	effect	effect	NOUN
fbem-2007	15	5	is	be	AUX
fbem-2007	15	6	to	to	PART
fbem-2007	15	7	increase	increase	VERB
fbem-2007	15	8	the	the	DET
fbem-2007	15	9	operating	operate	VERB
fbem-2007	15	10	income	income	NOUN
fbem-2007	15	11	of	of	ADP
fbem-2007	15	12	the	the	DET
fbem-2007	15	13	enterprise	enterprise	NOUN
fbem-2007	15	14	,	,	PUNCT
fbem-2007	15	15	and	and	CCONJ
fbem-2007	15	16	then	then	ADV
fbem-2007	15	17	improve	improve	VERB
fbem-2007	15	18	the	the	DET
fbem-2007	15	19	performance	performance	NOUN
fbem-2007	15	20	,	,	PUNCT
fbem-2007	15	21	and	and	CCONJ
fbem-2007	15	22	promote	promote	VERB
fbem-2007	15	23	the	the	DET
fbem-2007	15	24	development	development	NOUN
fbem-2007	15	25	of	of	ADP
fbem-2007	15	26	the	the	DET
fbem-2007	15	27	enterprise	enterprise	NOUN
fbem-2007	15	28	.	.	PUNCT
fbem-2007	16	1	another	another	DET
fbem-2007	16	2	means	mean	NOUN
fbem-2007	16	3	of	of	ADP
fbem-2007	16	4	government	government	NOUN
fbem-2007	16	5	support	support	NOUN
fbem-2007	16	6	is	be	AUX
fbem-2007	16	7	government	government	NOUN
fbem-2007	16	8	subsidy	subsidy	NOUN
fbem-2007	16	9	,	,	PUNCT
fbem-2007	16	10	which	which	PRON
fbem-2007	16	11	can	can	AUX
fbem-2007	16	12	solve	solve	VERB
fbem-2007	16	13	the	the	DET
fbem-2007	16	14	"	"	PUNCT
fbem-2007	16	15	urgent	urgent	ADJ
fbem-2007	16	16	need	need	NOUN
fbem-2007	16	17	"	"	PUNCT
fbem-2007	16	18	of	of	ADP
fbem-2007	16	19	enterprises	enterprise	NOUN
fbem-2007	16	20	without	without	ADP
fbem-2007	16	21	paying	pay	VERB
fbem-2007	16	22	any	any	DET
fbem-2007	16	23	price	price	NOUN
fbem-2007	16	24	,	,	PUNCT
fbem-2007	16	25	and	and	CCONJ
fbem-2007	16	26	alleviate	alleviate	VERB
fbem-2007	16	27	the	the	DET
fbem-2007	16	28	capital	capital	NOUN
fbem-2007	16	29	problems	problem	NOUN
fbem-2007	16	30	caused	cause	VERB
fbem-2007	16	31	by	by	ADP
fbem-2007	16	32	operating	operate	VERB
fbem-2007	16	33	difficulties	difficulty	NOUN
fbem-2007	16	34	or	or	CCONJ
fbem-2007	16	35	research	research	NOUN
fbem-2007	16	36	and	and	CCONJ
fbem-2007	16	37	development	development	NOUN
fbem-2007	16	38	investment	investment	NOUN
fbem-2007	16	39	by	by	ADP
fbem-2007	16	40	obtaining	obtain	VERB
fbem-2007	16	41	a	a	DET
fbem-2007	16	42	large	large	ADJ
fbem-2007	16	43	amount	amount	NOUN
fbem-2007	16	44	of	of	ADP
fbem-2007	16	45	funds	fund	NOUN
fbem-2007	16	46	.	.	PUNCT
fbem-2007	17	1	temporary	temporary	ADJ
fbem-2007	17	2	subsidy	subsidy	NOUN
fbem-2007	17	3	can	can	AUX
fbem-2007	17	4	only	only	ADV
fbem-2007	17	5	suspend	suspend	VERB
fbem-2007	17	6	the	the	DET
fbem-2007	17	7	plight	plight	NOUN
fbem-2007	17	8	of	of	ADP
fbem-2007	17	9	the	the	DET
fbem-2007	17	10	enterprise	enterprise	NOUN
fbem-2007	17	11	,	,	PUNCT
fbem-2007	17	12	and	and	CCONJ
fbem-2007	17	13	can	can	AUX
fbem-2007	17	14	not	not	PART
fbem-2007	17	15	maintain	maintain	VERB
fbem-2007	17	16	the	the	DET
fbem-2007	17	17	development	development	NOUN
fbem-2007	17	18	of	of	ADP
fbem-2007	17	19	the	the	DET
fbem-2007	17	20	enterprise	enterprise	NOUN
fbem-2007	17	21	.	.	PUNCT
fbem-2007	18	1	once	once	SCONJ
fbem-2007	18	2	the	the	DET
fbem-2007	18	3	enterprise	enterprise	NOUN
fbem-2007	18	4	loses	lose	VERB
fbem-2007	18	5	the	the	DET
fbem-2007	18	6	support	support	NOUN
fbem-2007	18	7	of	of	ADP
fbem-2007	18	8	the	the	DET
fbem-2007	18	9	local	local	ADJ
fbem-2007	18	10	government	government	NOUN
fbem-2007	18	11	,	,	PUNCT
fbem-2007	18	12	its	its	PRON
fbem-2007	18	13	performance	performance	NOUN
fbem-2007	18	14	will	will	AUX
fbem-2007	18	15	immediately	immediately	ADV
fbem-2007	18	16	"	"	PUNCT
fbem-2007	18	17	change	change	VERB
fbem-2007	18	18	its	its	PRON
fbem-2007	18	19	face	face	NOUN
fbem-2007	18	20	"	"	PUNCT
fbem-2007	18	21	(	(	PUNCT
fbem-2007	18	22	chen	chen	PROPN
fbem-2007	18	23	xiao	xiao	PROPN
fbem-2007	18	24	et	et	PROPN
fbem-2007	18	25	al	al	PROPN
fbem-2007	18	26	.	.	PROPN
fbem-2007	18	27	,	,	PUNCT
fbem-2007	18	28	2001)[1	2001)[1	NUM
fbem-2007	18	29	]	]	PUNCT
fbem-2007	18	30	.	.	PUNCT
fbem-2007	19	1	zhao	zhao	PROPN
fbem-2007	19	2	yujie	yujie	PROPN
fbem-2007	19	3	et	et	PROPN
fbem-2007	19	4	al	al	PROPN
fbem-2007	19	5	.	.	PROPN
fbem-2007	20	1	(	(	PUNCT
fbem-2007	20	2	2018	2018	NUM
fbem-2007	20	3	)	)	PUNCT
fbem-2007	21	1	[	[	X
fbem-2007	21	2	2	2	X
fbem-2007	21	3	]	]	PUNCT
fbem-2007	21	4	found	find	VERB
fbem-2007	21	5	from	from	ADP
fbem-2007	21	6	the	the	DET
fbem-2007	21	7	perspective	perspective	NOUN
fbem-2007	21	8	of	of	ADP
fbem-2007	21	9	surplus	surplus	NOUN
fbem-2007	21	10	management	management	NOUN
fbem-2007	21	11	motivation	motivation	NOUN
fbem-2007	21	12	that	that	PRON
fbem-2007	21	13	the	the	DET
fbem-2007	21	14	company	company	NOUN
fbem-2007	21	15	uses	use	VERB
fbem-2007	21	16	negative	negative	ADJ
fbem-2007	21	17	surplus	surplus	ADJ
fbem-2007	21	18	management	management	NOUN
fbem-2007	21	19	to	to	PART
fbem-2007	21	20	improve	improve	VERB
fbem-2007	21	21	government	government	NOUN
fbem-2007	21	22	subsidies	subsidy	NOUN
fbem-2007	21	23	,	,	PUNCT
fbem-2007	21	24	which	which	PRON
fbem-2007	21	25	reflects	reflect	VERB
fbem-2007	21	26	that	that	SCONJ
fbem-2007	21	27	government	government	NOUN
fbem-2007	21	28	subsidies	subsidy	NOUN
fbem-2007	21	29	will	will	AUX
fbem-2007	21	30	reduce	reduce	VERB
fbem-2007	21	31	the	the	DET
fbem-2007	21	32	information	information	NOUN
fbem-2007	21	33	quality	quality	NOUN
fbem-2007	21	34	of	of	ADP
fbem-2007	21	35	enterprises	enterprise	NOUN
fbem-2007	21	36	.	.	PUNCT
fbem-2007	22	1	the	the	DET
fbem-2007	22	2	rapid	rapid	ADJ
fbem-2007	22	3	expansion	expansion	NOUN
fbem-2007	22	4	of	of	ADP
fbem-2007	22	5	government	government	NOUN
fbem-2007	22	6	procurement	procurement	NOUN
fbem-2007	22	7	investment	investment	NOUN
fbem-2007	22	8	in	in	ADP
fbem-2007	22	9	recent	recent	ADJ
fbem-2007	22	10	years	year	NOUN
fbem-2007	22	11	shows	show	VERB
fbem-2007	22	12	that	that	SCONJ
fbem-2007	22	13	the	the	DET
fbem-2007	22	14	government	government	NOUN
fbem-2007	22	15	is	be	AUX
fbem-2007	22	16	increasingly	increasingly	ADV
fbem-2007	22	17	relying	rely	VERB
fbem-2007	22	18	on	on	ADP
fbem-2007	22	19	this	this	DET
fbem-2007	22	20	behavior	behavior	NOUN
fbem-2007	22	21	for	for	ADP
fbem-2007	22	22	macro	macro	NOUN
fbem-2007	22	23	-	-	NOUN
fbem-2007	22	24	control	control	NOUN
fbem-2007	22	25	of	of	ADP
fbem-2007	22	26	social	social	ADJ
fbem-2007	22	27	economy	economy	NOUN
fbem-2007	22	28	.	.	PUNCT
fbem-2007	23	1	therefore	therefore	ADV
fbem-2007	23	2	,	,	PUNCT
fbem-2007	23	3	it	it	PRON
fbem-2007	23	4	is	be	AUX
fbem-2007	23	5	worth	worth	ADJ
fbem-2007	23	6	exploring	explore	VERB
fbem-2007	23	7	whether	whether	SCONJ
fbem-2007	23	8	government	government	NOUN
fbem-2007	23	9	procurement	procurement	NOUN
fbem-2007	23	10	will	will	AUX
fbem-2007	23	11	not	not	PART
fbem-2007	23	12	be	be	AUX
fbem-2007	23	13	as	as	ADV
fbem-2007	23	14	effective	effective	ADJ
fbem-2007	23	15	as	as	ADP
fbem-2007	23	16	government	government	NOUN
fbem-2007	23	17	subsidies	subsidy	NOUN
fbem-2007	23	18	.	.	PUNCT
fbem-2007	24	1	based	base	VERB
fbem-2007	24	2	on	on	ADP
fbem-2007	24	3	the	the	DET
fbem-2007	24	4	manual	manual	ADJ
fbem-2007	24	5	arrangement	arrangement	NOUN
fbem-2007	24	6	of	of	ADP
fbem-2007	24	7	the	the	DET
fbem-2007	24	8	top	top	ADJ
fbem-2007	24	9	five	five	NUM
fbem-2007	24	10	customer	customer	NOUN
fbem-2007	24	11	information	information	NOUN
fbem-2007	24	12	disclosed	disclose	VERB
fbem-2007	24	13	by	by	ADP
fbem-2007	24	14	listed	list	VERB
fbem-2007	24	15	companies	company	NOUN
fbem-2007	24	16	in	in	ADP
fbem-2007	24	17	china	china	PROPN
fbem-2007	24	18	from	from	ADP
fbem-2007	24	19	2011	2011	NUM
fbem-2007	24	20	to	to	ADP
fbem-2007	24	21	2020	2020	NUM
fbem-2007	24	22	,	,	PUNCT
fbem-2007	24	23	the	the	DET
fbem-2007	24	24	study	study	NOUN
fbem-2007	24	25	found	find	VERB
fbem-2007	24	26	that	that	SCONJ
fbem-2007	24	27	big	big	ADJ
fbem-2007	24	28	customers	customer	NOUN
fbem-2007	24	29	with	with	ADP
fbem-2007	24	30	government	government	NOUN
fbem-2007	24	31	background	background	NOUN
fbem-2007	24	32	help	help	VERB
fbem-2007	24	33	to	to	PART
fbem-2007	24	34	improve	improve	VERB
fbem-2007	24	35	the	the	DET
fbem-2007	24	36	information	information	NOUN
fbem-2007	24	37	quality	quality	NOUN
fbem-2007	24	38	of	of	ADP
fbem-2007	24	39	enterprises	enterprise	NOUN
fbem-2007	24	40	;	;	PUNCT
fbem-2007	24	41	and	and	CCONJ
fbem-2007	24	42	further	further	ADJ
fbem-2007	24	43	inspection	inspection	NOUN
fbem-2007	24	44	also	also	ADV
fbem-2007	24	45	found	find	VERB
fbem-2007	24	46	that	that	SCONJ
fbem-2007	24	47	these	these	DET
fbem-2007	24	48	phenomena	phenomenon	NOUN
fbem-2007	24	49	are	be	AUX
fbem-2007	24	50	more	more	ADV
fbem-2007	24	51	obvious	obvious	ADJ
fbem-2007	24	52	in	in	ADP
fbem-2007	24	53	the	the	DET
fbem-2007	24	54	audit	audit	NOUN
fbem-2007	24	55	opinions	opinion	NOUN
fbem-2007	24	56	,	,	PUNCT
fbem-2007	24	57	non	non	ADJ
fbem-2007	24	58	"	"	PUNCT
fbem-2007	24	59	four	four	NUM
fbem-2007	24	60	major	major	ADJ
fbem-2007	24	61	"	"	PUNCT
fbem-2007	24	62	audit	audit	NOUN
fbem-2007	24	63	enterprises	enterprise	NOUN
fbem-2007	24	64	.	.	PUNCT
fbem-2007	25	1	this	this	DET
fbem-2007	25	2	research	research	NOUN
fbem-2007	25	3	helps	help	VERB
fbem-2007	25	4	to	to	PART
fbem-2007	25	5	discover	discover	VERB
fbem-2007	25	6	the	the	DET
fbem-2007	25	7	influence	influence	NOUN
fbem-2007	25	8	of	of	ADP
fbem-2007	25	9	the	the	DET
fbem-2007	25	10	customer	customer	NOUN
fbem-2007	25	11	structure	structure	NOUN
fbem-2007	25	12	on	on	ADP
fbem-2007	25	13	the	the	DET
fbem-2007	25	14	enterprise	enterprise	NOUN
fbem-2007	25	15	information	information	NOUN
fbem-2007	25	16	quality	quality	NOUN
fbem-2007	25	17	.	.	PUNCT
fbem-2007	26	1	the	the	DET
fbem-2007	26	2	research	research	NOUN
fbem-2007	26	3	contributions	contribution	NOUN
fbem-2007	26	4	mainly	mainly	ADV
fbem-2007	26	5	include	include	VERB
fbem-2007	26	6	:	:	PUNCT
fbem-2007	26	7	(	(	PUNCT
fbem-2007	26	8	1	1	X
fbem-2007	26	9	)	)	PUNCT
fbem-2007	26	10	combine	combine	VERB
fbem-2007	26	11	the	the	DET
fbem-2007	26	12	customer	customer	NOUN
fbem-2007	26	13	structure	structure	NOUN
fbem-2007	26	14	and	and	CCONJ
fbem-2007	26	15	the	the	DET
fbem-2007	26	16	enterprise	enterprise	NOUN
fbem-2007	26	17	information	information	NOUN
fbem-2007	26	18	quality	quality	NOUN
fbem-2007	26	19	to	to	PART
fbem-2007	26	20	enrich	enrich	VERB
fbem-2007	26	21	the	the	DET
fbem-2007	26	22	relevant	relevant	ADJ
fbem-2007	26	23	literature	literature	NOUN
fbem-2007	26	24	;	;	PUNCT
fbem-2007	26	25	(	(	PUNCT
fbem-2007	26	26	2	2	X
fbem-2007	26	27	)	)	PUNCT
fbem-2007	26	28	the	the	DET
fbem-2007	26	29	government	government	NOUN
fbem-2007	26	30	procurement	procurement	NOUN
fbem-2007	26	31	is	be	AUX
fbem-2007	26	32	the	the	DET
fbem-2007	26	33	macro	macro	ADJ
fbem-2007	26	34	policy	policy	NOUN
fbem-2007	26	35	,	,	PUNCT
fbem-2007	26	36	the	the	DET
fbem-2007	26	37	enterprise	enterprise	NOUN
fbem-2007	26	38	information	information	NOUN
fbem-2007	26	39	quality	quality	NOUN
fbem-2007	26	40	is	be	AUX
fbem-2007	26	41	the	the	DET
fbem-2007	26	42	micro	micro	ADJ
fbem-2007	26	43	phenomenon	phenomenon	NOUN
fbem-2007	26	44	;	;	PUNCT
fbem-2007	26	45	(	(	PUNCT
fbem-2007	26	46	3	3	X
fbem-2007	26	47	)	)	PUNCT
fbem-2007	26	48	broaden	broaden	VERB
fbem-2007	26	49	the	the	DET
fbem-2007	26	50	research	research	NOUN
fbem-2007	26	51	perspective	perspective	NOUN
fbem-2007	26	52	of	of	ADP
fbem-2007	26	53	the	the	DET
fbem-2007	26	54	enterprise	enterprise	NOUN
fbem-2007	26	55	information	information	NOUN
fbem-2007	26	56	quality	quality	NOUN
fbem-2007	26	57	for	for	ADP
fbem-2007	26	58	the	the	DET
fbem-2007	26	59	enterprise	enterprise	NOUN
fbem-2007	26	60	operation	operation	NOUN
fbem-2007	26	61	and	and	CCONJ
fbem-2007	26	62	governance	governance	NOUN
fbem-2007	26	63	,	,	PUNCT
fbem-2007	26	64	the	the	DET
fbem-2007	26	65	government	government	NOUN
fbem-2007	26	66	macro	macro	ADJ
fbem-2007	26	67	control	control	NOUN
fbem-2007	26	68	and	and	CCONJ
fbem-2007	26	69	the	the	DET
fbem-2007	26	70	investment	investment	NOUN
fbem-2007	26	71	decision	decision	NOUN
fbem-2007	26	72	of	of	ADP
fbem-2007	26	73	small	small	ADJ
fbem-2007	26	74	and	and	CCONJ
fbem-2007	26	75	medium	medium	ADJ
fbem-2007	26	76	investors	investor	NOUN
fbem-2007	26	77	.	.	PUNCT
fbem-2007	27	1	2	2	X
fbem-2007	27	2	.	.	NUM
fbem-2007	27	3	related	relate	VERB
fbem-2007	27	4	literature	literature	NOUN
fbem-2007	27	5	review	review	NOUN
fbem-2007	27	6	2.1	2.1	NUM
fbem-2007	27	7	.	.	PUNCT
fbem-2007	28	1	on	on	ADP
fbem-2007	28	2	the	the	DET
fbem-2007	28	3	economic	economic	ADJ
fbem-2007	28	4	consequences	consequence	NOUN
fbem-2007	28	5	of	of	ADP
fbem-2007	28	6	customer	customer	NOUN
fbem-2007	28	7	relations	relation	NOUN
fbem-2007	28	8	on	on	ADP
fbem-2007	28	9	the	the	DET
fbem-2007	28	10	business	business	NOUN
fbem-2007	28	11	all	all	DET
fbem-2007	28	12	the	the	DET
fbem-2007	28	13	time	time	NOUN
fbem-2007	28	14	,	,	PUNCT
fbem-2007	28	15	customer	customer	NOUN
fbem-2007	28	16	relations	relation	NOUN
fbem-2007	28	17	have	have	VERB
fbem-2007	28	18	an	an	DET
fbem-2007	28	19	important	important	ADJ
fbem-2007	28	20	impact	impact	NOUN
fbem-2007	28	21	on	on	ADP
fbem-2007	28	22	the	the	DET
fbem-2007	28	23	operation	operation	NOUN
fbem-2007	28	24	of	of	ADP
fbem-2007	28	25	the	the	DET
fbem-2007	28	26	enterprise	enterprise	NOUN
fbem-2007	28	27	.	.	PUNCT
fbem-2007	29	1	customer	customer	NOUN
fbem-2007	29	2	relationship	relationship	NOUN
fbem-2007	29	3	is	be	AUX
fbem-2007	29	4	a	a	DET
fbem-2007	29	5	kind	kind	NOUN
fbem-2007	29	6	of	of	ADP
fbem-2007	29	7	social	social	ADJ
fbem-2007	29	8	relationship	relationship	NOUN
fbem-2007	29	9	capital	capital	NOUN
fbem-2007	29	10	,	,	PUNCT
fbem-2007	29	11	which	which	PRON
fbem-2007	29	12	can	can	AUX
fbem-2007	29	13	bring	bring	VERB
fbem-2007	29	14	valuable	valuable	ADJ
fbem-2007	29	15	social	social	ADJ
fbem-2007	29	16	resources	resource	NOUN
fbem-2007	29	17	to	to	ADP
fbem-2007	29	18	enterprises[3	enterprises[3	NOUN
fbem-2007	29	19	]	]	PUNCT
fbem-2007	29	20	.	.	PUNCT
fbem-2007	30	1	at	at	ADP
fbem-2007	30	2	the	the	DET
fbem-2007	30	3	company	company	NOUN
fbem-2007	30	4	level	level	NOUN
fbem-2007	30	5	,	,	PUNCT
fbem-2007	30	6	supplier	supplier	NOUN
fbem-2007	30	7	/	/	SYM
fbem-2007	30	8	customer	customer	NOUN
fbem-2007	30	9	relationship	relationship	NOUN
fbem-2007	30	10	transactions	transaction	NOUN
fbem-2007	30	11	can	can	AUX
fbem-2007	30	12	explain	explain	VERB
fbem-2007	30	13	the	the	DET
fbem-2007	30	14	earnings	earning	NOUN
fbem-2007	30	15	management	management	NOUN
fbem-2007	30	16	behavior	behavior	NOUN
fbem-2007	30	17	to	to	ADP
fbem-2007	30	18	some	some	DET
fbem-2007	30	19	extent[4	extent[4	PROPN
fbem-2007	30	20	]	]	PUNCT
fbem-2007	30	21	.	.	PUNCT
fbem-2007	31	1	the	the	DET
fbem-2007	31	2	existence	existence	NOUN
fbem-2007	31	3	of	of	ADP
fbem-2007	31	4	big	big	ADJ
fbem-2007	31	5	customers	customer	NOUN
fbem-2007	31	6	is	be	AUX
fbem-2007	31	7	conducive	conducive	ADJ
fbem-2007	31	8	to	to	ADP
fbem-2007	31	9	resource	resource	NOUN
fbem-2007	31	10	integration	integration	NOUN
fbem-2007	31	11	,	,	PUNCT
fbem-2007	31	12	upstream	upstream	ADJ
fbem-2007	31	13	and	and	CCONJ
fbem-2007	31	14	downstream	downstream	ADJ
fbem-2007	31	15	supply	supply	NOUN
fbem-2007	31	16	chain	chain	NOUN
fbem-2007	31	17	to	to	PART
fbem-2007	31	18	build	build	VERB
fbem-2007	31	19	trust	trust	NOUN
fbem-2007	31	20	,	,	PUNCT
fbem-2007	31	21	make	make	VERB
fbem-2007	31	22	enterprise	enterprise	NOUN
fbem-2007	31	23	rent	rent	NOUN
fbem-2007	31	24	-	-	PUNCT
fbem-2007	31	25	seeking	seek	VERB
fbem-2007	31	26	cost	cost	NOUN
fbem-2007	31	27	reduction	reduction	NOUN
fbem-2007	31	28	,	,	PUNCT
fbem-2007	31	29	reduce	reduce	VERB
fbem-2007	31	30	costs	cost	NOUN
fbem-2007	31	31	,	,	PUNCT
fbem-2007	31	32	and	and	CCONJ
fbem-2007	31	33	increase	increase	VERB
fbem-2007	31	34	the	the	DET
fbem-2007	31	35	existence	existence	NOUN
fbem-2007	31	36	of	of	ADP
fbem-2007	31	37	the	the	DET
fbem-2007	31	38	enterprise	enterprise	NOUN
fbem-2007	31	39	income	income	NOUN
fbem-2007	31	40	,	,	PUNCT
fbem-2007	31	41	reduce	reduce	VERB
fbem-2007	31	42	the	the	DET
fbem-2007	31	43	business	business	NOUN
fbem-2007	31	44	risk	risk	NOUN
fbem-2007	31	45	,	,	PUNCT
fbem-2007	31	46	and	and	CCONJ
fbem-2007	31	47	send	send	VERB
fbem-2007	31	48	a	a	DET
fbem-2007	31	49	positive	positive	ADJ
fbem-2007	31	50	signal	signal	NOUN
fbem-2007	31	51	to	to	ADP
fbem-2007	31	52	the	the	DET
fbem-2007	31	53	market	market	NOUN
fbem-2007	31	54	,	,	PUNCT
fbem-2007	31	55	reduce	reduce	VERB
fbem-2007	31	56	the	the	DET
fbem-2007	31	57	audit	audit	NOUN
fbem-2007	31	58	risk	risk	NOUN
fbem-2007	31	59	,	,	PUNCT
fbem-2007	31	60	therefore	therefore	ADV
fbem-2007	31	61	,	,	PUNCT
fbem-2007	31	62	the	the	DET
fbem-2007	31	63	auditor	auditor	NOUN
fbem-2007	31	64	no	no	ADV
fbem-2007	31	65	longer	long	ADV
fbem-2007	31	66	use	use	VERB
fbem-2007	31	67	more	more	ADJ
fbem-2007	31	68	audit	audit	NOUN
fbem-2007	31	69	procedures	procedure	NOUN
fbem-2007	31	70	,	,	PUNCT
fbem-2007	31	71	reduce	reduce	VERB
fbem-2007	31	72	the	the	DET
fbem-2007	31	73	audit	audit	NOUN
fbem-2007	31	74	cost	cost	NOUN
fbem-2007	31	75	,	,	PUNCT
fbem-2007	31	76	so	so	SCONJ
fbem-2007	31	77	as	as	SCONJ
fbem-2007	31	78	to	to	PART
fbem-2007	31	79	reduce	reduce	VERB
fbem-2007	31	80	the	the	DET
fbem-2007	31	81	audit	audit	NOUN
fbem-2007	31	82	cost[5	cost[5	NOUN
fbem-2007	31	83	]	]	PUNCT
fbem-2007	31	84	.	.	PUNCT
fbem-2007	32	1	thus	thus	ADV
fbem-2007	32	2	reducing	reduce	VERB
fbem-2007	32	3	the	the	DET
fbem-2007	32	4	cost	cost	NOUN
fbem-2007	32	5	of	of	ADP
fbem-2007	32	6	equity	equity	NOUN
fbem-2007	32	7	of	of	ADP
fbem-2007	32	8	enterprises	enterprise	NOUN
fbem-2007	32	9	,	,	PUNCT
fbem-2007	32	10	but	but	CCONJ
fbem-2007	32	11	in	in	ADP
fbem-2007	32	12	an	an	DET
fbem-2007	32	13	uncertain	uncertain	ADJ
fbem-2007	32	14	environment	environment	NOUN
fbem-2007	32	15	,	,	PUNCT
fbem-2007	32	16	the	the	DET
fbem-2007	32	17	customer	customer	NOUN
fbem-2007	32	18	concentration	concentration	NOUN
fbem-2007	32	19	of	of	ADP
fbem-2007	32	20	enterprises	enterprise	NOUN
fbem-2007	32	21	negatively	negatively	ADV
fbem-2007	32	22	affects	affect	VERB
fbem-2007	32	23	its	its	PRON
fbem-2007	32	24	equity	equity	NOUN
fbem-2007	32	25	capital	capital	NOUN
fbem-2007	32	26	cost[6	cost[6	NOUN
fbem-2007	32	27	]	]	PUNCT
fbem-2007	32	28	.	.	PUNCT
fbem-2007	33	1	from	from	ADP
fbem-2007	33	2	the	the	DET
fbem-2007	33	3	level	level	NOUN
fbem-2007	33	4	of	of	ADP
fbem-2007	33	5	managers	manager	NOUN
fbem-2007	33	6	,	,	PUNCT
fbem-2007	33	7	the	the	DET
fbem-2007	33	8	existence	existence	NOUN
fbem-2007	33	9	of	of	ADP
fbem-2007	33	10	key	key	ADJ
fbem-2007	33	11	customers	customer	NOUN
fbem-2007	33	12	alleviates	alleviate	VERB
fbem-2007	33	13	the	the	DET
fbem-2007	33	14	pressure	pressure	NOUN
fbem-2007	33	15	of	of	ADP
fbem-2007	33	16	performance	performance	NOUN
fbem-2007	33	17	,	,	PUNCT
fbem-2007	33	18	brings	bring	VERB
fbem-2007	33	19	performance	performance	NOUN
fbem-2007	33	20	to	to	ADP
fbem-2007	33	21	managers	manager	NOUN
fbem-2007	33	22	,	,	PUNCT
fbem-2007	33	23	stable	stable	ADJ
fbem-2007	33	24	key	key	ADJ
fbem-2007	33	25	customers	customer	NOUN
fbem-2007	33	26	bring	bring	VERB
fbem-2007	33	27	continuous	continuous	ADJ
fbem-2007	33	28	and	and	CCONJ
fbem-2007	33	29	stable	stable	ADJ
fbem-2007	33	30	income	income	NOUN
fbem-2007	33	31	to	to	ADP
fbem-2007	33	32	the	the	DET
fbem-2007	33	33	enterprise	enterprise	NOUN
fbem-2007	33	34	,	,	PUNCT
fbem-2007	33	35	transmits	transmit	VERB
fbem-2007	33	36	the	the	DET
fbem-2007	33	37	good	good	ADJ
fbem-2007	33	38	information	information	NOUN
fbem-2007	33	39	of	of	ADP
fbem-2007	33	40	the	the	DET
fbem-2007	33	41	enterprise	enterprise	NOUN
fbem-2007	33	42	to	to	ADP
fbem-2007	33	43	the	the	DET
fbem-2007	33	44	outside	outside	ADJ
fbem-2007	33	45	world	world	NOUN
fbem-2007	33	46	,	,	PUNCT
fbem-2007	33	47	and	and	CCONJ
fbem-2007	33	48	reduces	reduce	VERB
fbem-2007	33	49	the	the	DET
fbem-2007	33	50	motivation	motivation	NOUN
fbem-2007	33	51	of	of	ADP
fbem-2007	33	52	the	the	DET
fbem-2007	33	53	enterprise	enterprise	NOUN
fbem-2007	33	54	management	management	NOUN
fbem-2007	33	55	to	to	PART
fbem-2007	33	56	control	control	VERB
fbem-2007	33	57	the	the	DET
fbem-2007	33	58	accounting	accounting	NOUN
fbem-2007	33	59	information	information	NOUN
fbem-2007	33	60	due	due	ADP
fbem-2007	33	61	to	to	ADP
fbem-2007	33	62	the	the	DET
fbem-2007	33	63	performance	performance	NOUN
fbem-2007	33	64	202	202	NUM
fbem-2007	33	65	pressure	pressure	NOUN
fbem-2007	33	66	.	.	PUNCT
fbem-2007	34	1	however	however	ADV
fbem-2007	34	2	,	,	PUNCT
fbem-2007	34	3	as	as	ADP
fbem-2007	34	4	a	a	DET
fbem-2007	34	5	strong	strong	ADJ
fbem-2007	34	6	external	external	ADJ
fbem-2007	34	7	governance	governance	NOUN
fbem-2007	34	8	mechanism	mechanism	NOUN
fbem-2007	34	9	,	,	PUNCT
fbem-2007	34	10	it	it	PRON
fbem-2007	34	11	transmits	transmit	VERB
fbem-2007	34	12	operating	operate	VERB
fbem-2007	34	13	pressure	pressure	NOUN
fbem-2007	34	14	to	to	ADP
fbem-2007	34	15	the	the	DET
fbem-2007	34	16	company	company	NOUN
fbem-2007	34	17	's	's	PART
fbem-2007	34	18	management	management	NOUN
fbem-2007	34	19	through	through	ADP
fbem-2007	34	20	market	market	NOUN
fbem-2007	34	21	competition[7	competition[7	PROPN
fbem-2007	34	22	]	]	X
fbem-2007	34	23	.	.	PUNCT
fbem-2007	35	1	especially	especially	ADV
fbem-2007	35	2	once	once	SCONJ
fbem-2007	35	3	the	the	DET
fbem-2007	35	4	enterprise	enterprise	NOUN
fbem-2007	35	5	customer	customer	NOUN
fbem-2007	35	6	relationship	relationship	NOUN
fbem-2007	35	7	is	be	AUX
fbem-2007	35	8	unstable	unstable	ADJ
fbem-2007	35	9	,	,	PUNCT
fbem-2007	35	10	it	it	PRON
fbem-2007	35	11	may	may	AUX
fbem-2007	35	12	lead	lead	VERB
fbem-2007	35	13	to	to	ADP
fbem-2007	35	14	the	the	DET
fbem-2007	35	15	enterprise	enterprise	NOUN
fbem-2007	35	16	income	income	NOUN
fbem-2007	35	17	instability	instability	NOUN
fbem-2007	35	18	.	.	PUNCT
fbem-2007	36	1	based	base	VERB
fbem-2007	36	2	on	on	ADP
fbem-2007	36	3	the	the	DET
fbem-2007	36	4	performance	performance	NOUN
fbem-2007	36	5	pressure	pressure	NOUN
fbem-2007	36	6	,	,	PUNCT
fbem-2007	36	7	position	position	NOUN
fbem-2007	36	8	and	and	CCONJ
fbem-2007	36	9	reputation	reputation	NOUN
fbem-2007	36	10	factors	factor	NOUN
fbem-2007	36	11	of	of	ADP
fbem-2007	36	12	managers	manager	NOUN
fbem-2007	36	13	,	,	PUNCT
fbem-2007	36	14	it	it	PRON
fbem-2007	36	15	is	be	AUX
fbem-2007	36	16	easy	easy	ADJ
fbem-2007	36	17	to	to	PART
fbem-2007	36	18	induce	induce	VERB
fbem-2007	36	19	the	the	DET
fbem-2007	36	20	management	management	NOUN
fbem-2007	36	21	to	to	PART
fbem-2007	36	22	control	control	VERB
fbem-2007	36	23	the	the	DET
fbem-2007	36	24	accounting	accounting	NOUN
fbem-2007	36	25	information	information	NOUN
fbem-2007	36	26	,	,	PUNCT
fbem-2007	36	27	so	so	SCONJ
fbem-2007	36	28	as	as	SCONJ
fbem-2007	36	29	to	to	PART
fbem-2007	36	30	reduce	reduce	VERB
fbem-2007	36	31	the	the	DET
fbem-2007	36	32	quality	quality	NOUN
fbem-2007	36	33	of	of	ADP
fbem-2007	36	34	enterprise	enterprise	NOUN
fbem-2007	36	35	information	information	NOUN
fbem-2007	36	36	.	.	PUNCT
fbem-2007	37	1	stable	stable	ADJ
fbem-2007	37	2	customers	customer	NOUN
fbem-2007	37	3	may	may	AUX
fbem-2007	37	4	send	send	VERB
fbem-2007	37	5	the	the	DET
fbem-2007	37	6	signals	signal	NOUN
fbem-2007	37	7	of	of	ADP
fbem-2007	37	8	relatively	relatively	ADV
fbem-2007	37	9	stable	stable	ADJ
fbem-2007	37	10	business	business	NOUN
fbem-2007	37	11	operation	operation	NOUN
fbem-2007	37	12	and	and	CCONJ
fbem-2007	37	13	stable	stable	ADJ
fbem-2007	37	14	profit	profit	NOUN
fbem-2007	37	15	to	to	ADP
fbem-2007	37	16	the	the	DET
fbem-2007	37	17	outside	outside	ADJ
fbem-2007	37	18	world	world	NOUN
fbem-2007	37	19	.	.	PUNCT
fbem-2007	38	1	on	on	ADP
fbem-2007	38	2	the	the	DET
fbem-2007	38	3	contrary	contrary	NOUN
fbem-2007	38	4	,	,	PUNCT
fbem-2007	38	5	the	the	DET
fbem-2007	38	6	frequent	frequent	ADJ
fbem-2007	38	7	changes	change	NOUN
fbem-2007	38	8	of	of	ADP
fbem-2007	38	9	customers	customer	NOUN
fbem-2007	38	10	show	show	VERB
fbem-2007	38	11	that	that	SCONJ
fbem-2007	38	12	the	the	DET
fbem-2007	38	13	enterprise	enterprise	NOUN
fbem-2007	38	14	faces	face	VERB
fbem-2007	38	15	greater	great	ADJ
fbem-2007	38	16	operational	operational	ADJ
fbem-2007	38	17	risks[8	risks[8	PROPN
fbem-2007	38	18	]	]	PUNCT
fbem-2007	38	19	.	.	PUNCT
fbem-2007	39	1	from	from	ADP
fbem-2007	39	2	the	the	DET
fbem-2007	39	3	market	market	NOUN
fbem-2007	39	4	level	level	NOUN
fbem-2007	39	5	,	,	PUNCT
fbem-2007	39	6	the	the	DET
fbem-2007	39	7	government	government	NOUN
fbem-2007	39	8	background	background	NOUN
fbem-2007	39	9	customers	customer	NOUN
fbem-2007	39	10	can	can	AUX
fbem-2007	39	11	effectively	effectively	ADV
fbem-2007	39	12	improve	improve	VERB
fbem-2007	39	13	the	the	DET
fbem-2007	39	14	capital	capital	NOUN
fbem-2007	39	15	market	market	NOUN
fbem-2007	39	16	valuations	valuation	NOUN
fbem-2007	39	17	of	of	ADP
fbem-2007	39	18	enterprises	enterprise	NOUN
fbem-2007	39	19	,	,	PUNCT
fbem-2007	39	20	enhance	enhance	VERB
fbem-2007	39	21	investors	investor	NOUN
fbem-2007	39	22	'	'	PART
fbem-2007	39	23	attention	attention	NOUN
fbem-2007	39	24	to	to	ADP
fbem-2007	39	25	enterprises	enterprise	NOUN
fbem-2007	39	26	,	,	PUNCT
fbem-2007	39	27	and	and	CCONJ
fbem-2007	39	28	significantly	significantly	ADV
fbem-2007	39	29	improve	improve	VERB
fbem-2007	39	30	the	the	DET
fbem-2007	39	31	analysts	analyst	NOUN
fbem-2007	39	32	of	of	ADP
fbem-2007	39	33	the	the	DET
fbem-2007	39	34	company	company	NOUN
fbem-2007	39	35	's	's	PART
fbem-2007	39	36	stock	stock	NOUN
fbem-2007	39	37	rating[9	rating[9	NUM
fbem-2007	39	38	]	]	PUNCT
fbem-2007	39	39	,	,	PUNCT
fbem-2007	39	40	the	the	DET
fbem-2007	39	41	existence	existence	NOUN
fbem-2007	39	42	of	of	ADP
fbem-2007	39	43	the	the	DET
fbem-2007	39	44	government	government	NOUN
fbem-2007	39	45	background	background	NOUN
fbem-2007	39	46	big	big	ADJ
fbem-2007	39	47	customers	customer	NOUN
fbem-2007	39	48	help	help	VERB
fbem-2007	39	49	to	to	PART
fbem-2007	39	50	reduce	reduce	VERB
fbem-2007	39	51	the	the	DET
fbem-2007	39	52	enterprise	enterprise	NOUN
fbem-2007	39	53	audit	audit	NOUN
fbem-2007	39	54	costs	cost	NOUN
fbem-2007	39	55	,	,	PUNCT
fbem-2007	39	56	the	the	DET
fbem-2007	39	57	stronger	strong	ADJ
fbem-2007	39	58	,	,	PUNCT
fbem-2007	39	59	the	the	PRON
fbem-2007	39	60	higher	high	ADJ
fbem-2007	39	61	the	the	PRON
fbem-2007	39	62	higher	high	ADJ
fbem-2007	39	63	the	the	DET
fbem-2007	39	64	political	political	ADJ
fbem-2007	39	65	level	level	NOUN
fbem-2007	39	66	of	of	ADP
fbem-2007	39	67	government	government	NOUN
fbem-2007	39	68	background	background	NOUN
fbem-2007	39	69	big	big	ADJ
fbem-2007	39	70	customers	customer	NOUN
fbem-2007	39	71	can	can	AUX
fbem-2007	39	72	better	well	ADV
fbem-2007	39	73	help	help	VERB
fbem-2007	39	74	enterprises	enterprise	NOUN
fbem-2007	39	75	get	get	VERB
fbem-2007	39	76	lower	low	ADJ
fbem-2007	39	77	audit	audit	NOUN
fbem-2007	39	78	fees	fee	NOUN
fbem-2007	39	79	,	,	PUNCT
fbem-2007	39	80	and	and	CCONJ
fbem-2007	39	81	the	the	DET
fbem-2007	39	82	relationship	relationship	NOUN
fbem-2007	39	83	in	in	ADP
fbem-2007	39	84	financing	financing	NOUN
fbem-2007	39	85	constraint	constraint	NOUN
fbem-2007	39	86	degree	degree	NOUN
fbem-2007	39	87	is	be	AUX
fbem-2007	39	88	higher[10	higher[10	PRON
fbem-2007	39	89	]	]	PUNCT
fbem-2007	39	90	.	.	PUNCT
fbem-2007	40	1	2.2	2.2	NUM
fbem-2007	40	2	.	.	X
fbem-2007	40	3	influencing	influence	VERB
fbem-2007	40	4	factors	factor	NOUN
fbem-2007	40	5	of	of	ADP
fbem-2007	40	6	enterprise	enterprise	NOUN
fbem-2007	40	7	information	information	NOUN
fbem-2007	40	8	quality	quality	NOUN
fbem-2007	40	9	the	the	DET
fbem-2007	40	10	most	most	ADV
fbem-2007	40	11	direct	direct	ADJ
fbem-2007	40	12	way	way	NOUN
fbem-2007	40	13	for	for	SCONJ
fbem-2007	40	14	enterprise	enterprise	NOUN
fbem-2007	40	15	stakeholders	stakeholder	NOUN
fbem-2007	40	16	to	to	PART
fbem-2007	40	17	understand	understand	VERB
fbem-2007	40	18	the	the	DET
fbem-2007	40	19	operating	operating	NOUN
fbem-2007	40	20	conditions	condition	NOUN
fbem-2007	40	21	of	of	ADP
fbem-2007	40	22	the	the	DET
fbem-2007	40	23	company	company	NOUN
fbem-2007	40	24	is	be	AUX
fbem-2007	40	25	to	to	PART
fbem-2007	40	26	obtain	obtain	VERB
fbem-2007	40	27	from	from	ADP
fbem-2007	40	28	the	the	DET
fbem-2007	40	29	information	information	NOUN
fbem-2007	40	30	disclosed	disclose	VERB
fbem-2007	40	31	by	by	ADP
fbem-2007	40	32	the	the	DET
fbem-2007	40	33	company	company	NOUN
fbem-2007	40	34	.	.	PUNCT
fbem-2007	41	1	the	the	DET
fbem-2007	41	2	quality	quality	NOUN
fbem-2007	41	3	of	of	ADP
fbem-2007	41	4	enterprise	enterprise	NOUN
fbem-2007	41	5	information	information	NOUN
fbem-2007	41	6	affects	affect	VERB
fbem-2007	41	7	the	the	DET
fbem-2007	41	8	decisions	decision	NOUN
fbem-2007	41	9	of	of	ADP
fbem-2007	41	10	shareholders	shareholder	NOUN
fbem-2007	41	11	,	,	PUNCT
fbem-2007	41	12	creditors	creditor	NOUN
fbem-2007	41	13	and	and	CCONJ
fbem-2007	41	14	investors	investor	NOUN
fbem-2007	41	15	.	.	PUNCT
fbem-2007	42	1	the	the	DET
fbem-2007	42	2	quality	quality	NOUN
fbem-2007	42	3	of	of	ADP
fbem-2007	42	4	enterprise	enterprise	NOUN
fbem-2007	42	5	information	information	NOUN
fbem-2007	42	6	disclosure	disclosure	NOUN
fbem-2007	42	7	is	be	AUX
fbem-2007	42	8	also	also	ADV
fbem-2007	42	9	of	of	ADP
fbem-2007	42	10	positive	positive	ADJ
fbem-2007	42	11	significance	significance	NOUN
fbem-2007	42	12	to	to	ADP
fbem-2007	42	13	the	the	DET
fbem-2007	42	14	good	good	ADJ
fbem-2007	42	15	order	order	NOUN
fbem-2007	42	16	development	development	NOUN
fbem-2007	42	17	of	of	ADP
fbem-2007	42	18	the	the	DET
fbem-2007	42	19	capital	capital	NOUN
fbem-2007	42	20	market	market	NOUN
fbem-2007	42	21	and	and	CCONJ
fbem-2007	42	22	the	the	DET
fbem-2007	42	23	sustained	sustained	ADJ
fbem-2007	42	24	economic	economic	ADJ
fbem-2007	42	25	growth[11	growth[11	NOUN
fbem-2007	42	26	]	]	PUNCT
fbem-2007	42	27	.	.	PUNCT
fbem-2007	43	1	therefore	therefore	ADV
fbem-2007	43	2	,	,	PUNCT
fbem-2007	43	3	the	the	DET
fbem-2007	43	4	quality	quality	NOUN
fbem-2007	43	5	of	of	ADP
fbem-2007	43	6	enterprise	enterprise	NOUN
fbem-2007	43	7	information	information	NOUN
fbem-2007	43	8	has	have	AUX
fbem-2007	43	9	always	always	ADV
fbem-2007	43	10	been	be	AUX
fbem-2007	43	11	studied	study	VERB
fbem-2007	43	12	by	by	ADP
fbem-2007	43	13	scholars	scholar	NOUN
fbem-2007	43	14	.	.	PUNCT
fbem-2007	44	1	from	from	ADP
fbem-2007	44	2	the	the	DET
fbem-2007	44	3	perspective	perspective	NOUN
fbem-2007	44	4	of	of	ADP
fbem-2007	44	5	influencing	influence	VERB
fbem-2007	44	6	factors	factor	NOUN
fbem-2007	44	7	,	,	PUNCT
fbem-2007	44	8	zhu	zhu	PROPN
fbem-2007	44	9	jie[12	jie[12	PROPN
fbem-2007	44	10	]	]	PUNCT
fbem-2007	44	11	(	(	PUNCT
fbem-2007	44	12	2020	2020	NUM
fbem-2007	44	13	)	)	PUNCT
fbem-2007	44	14	found	find	VERB
fbem-2007	44	15	that	that	SCONJ
fbem-2007	44	16	there	there	PRON
fbem-2007	44	17	was	be	VERB
fbem-2007	44	18	a	a	DET
fbem-2007	44	19	u	u	NOUN
fbem-2007	44	20	-	-	ADJ
fbem-2007	44	21	shaped	shape	VERB
fbem-2007	44	22	relationship	relationship	NOUN
fbem-2007	44	23	between	between	ADP
fbem-2007	44	24	the	the	DET
fbem-2007	44	25	salary	salary	NOUN
fbem-2007	44	26	incentive	incentive	NOUN
fbem-2007	44	27	of	of	ADP
fbem-2007	44	28	independent	independent	ADJ
fbem-2007	44	29	directors	director	NOUN
fbem-2007	44	30	and	and	CCONJ
fbem-2007	44	31	the	the	DET
fbem-2007	44	32	information	information	NOUN
fbem-2007	44	33	disclosure	disclosure	NOUN
fbem-2007	44	34	violations	violation	NOUN
fbem-2007	44	35	of	of	ADP
fbem-2007	44	36	listed	list	VERB
fbem-2007	44	37	companies	company	NOUN
fbem-2007	44	38	.	.	PUNCT
fbem-2007	45	1	too	too	ADV
fbem-2007	45	2	low	low	ADJ
fbem-2007	45	3	salary	salary	NOUN
fbem-2007	45	4	incentive	incentive	NOUN
fbem-2007	45	5	will	will	AUX
fbem-2007	45	6	make	make	VERB
fbem-2007	45	7	independent	independent	ADJ
fbem-2007	45	8	directors	director	NOUN
fbem-2007	45	9	lose	lose	VERB
fbem-2007	45	10	the	the	DET
fbem-2007	45	11	motivation	motivation	NOUN
fbem-2007	45	12	to	to	PART
fbem-2007	45	13	pay	pay	VERB
fbem-2007	45	14	attention	attention	NOUN
fbem-2007	45	15	to	to	ADP
fbem-2007	45	16	the	the	DET
fbem-2007	45	17	quality	quality	NOUN
fbem-2007	45	18	of	of	ADP
fbem-2007	45	19	the	the	DET
fbem-2007	45	20	company	company	NOUN
fbem-2007	45	21	's	's	PART
fbem-2007	45	22	information	information	NOUN
fbem-2007	45	23	,	,	PUNCT
fbem-2007	45	24	and	and	CCONJ
fbem-2007	45	25	reduce	reduce	VERB
fbem-2007	45	26	their	their	PRON
fbem-2007	45	27	enthusiasm	enthusiasm	NOUN
fbem-2007	45	28	.	.	PUNCT
fbem-2007	46	1	excessive	excessive	ADJ
fbem-2007	46	2	salary	salary	NOUN
fbem-2007	46	3	incentive	incentive	NOUN
fbem-2007	46	4	makes	make	VERB
fbem-2007	46	5	independent	independent	ADJ
fbem-2007	46	6	directors	director	NOUN
fbem-2007	46	7	to	to	PART
fbem-2007	46	8	obtain	obtain	VERB
fbem-2007	46	9	high	high	ADJ
fbem-2007	46	10	remuneration	remuneration	NOUN
fbem-2007	46	11	,	,	PUNCT
fbem-2007	46	12	cater	cater	NOUN
fbem-2007	46	13	to	to	ADP
fbem-2007	46	14	enterprise	enterprise	NOUN
fbem-2007	46	15	violations	violation	NOUN
fbem-2007	46	16	,	,	PUNCT
fbem-2007	46	17	and	and	CCONJ
fbem-2007	46	18	damage	damage	VERB
fbem-2007	46	19	their	their	PRON
fbem-2007	46	20	independence	independence	NOUN
fbem-2007	46	21	.	.	PUNCT
fbem-2007	47	1	only	only	ADV
fbem-2007	47	2	with	with	ADP
fbem-2007	47	3	moderate	moderate	ADJ
fbem-2007	47	4	compensation	compensation	NOUN
fbem-2007	47	5	can	can	AUX
fbem-2007	47	6	they	they	PRON
fbem-2007	47	7	really	really	ADV
fbem-2007	47	8	play	play	VERB
fbem-2007	47	9	the	the	DET
fbem-2007	47	10	ability	ability	NOUN
fbem-2007	47	11	of	of	ADP
fbem-2007	47	12	independent	independent	ADJ
fbem-2007	47	13	directors	director	NOUN
fbem-2007	47	14	to	to	PART
fbem-2007	47	15	promote	promote	VERB
fbem-2007	47	16	the	the	DET
fbem-2007	47	17	quality	quality	NOUN
fbem-2007	47	18	of	of	ADP
fbem-2007	47	19	enterprise	enterprise	NOUN
fbem-2007	47	20	information	information	NOUN
fbem-2007	47	21	..	..	PUNCT
fbem-2007	48	1	zhao	zhao	PROPN
fbem-2007	48	2	hua	hua	PROPN
fbem-2007	48	3	et	et	PROPN
fbem-2007	48	4	al	al	PROPN
fbem-2007	48	5	.	.	PUNCT
fbem-2007	49	1	[	[	X
fbem-2007	49	2	13	13	NUM
fbem-2007	49	3	]	]	PUNCT
fbem-2007	49	4	(	(	PUNCT
fbem-2007	49	5	2022	2022	NUM
fbem-2007	49	6	)	)	PUNCT
fbem-2007	49	7	found	find	VERB
fbem-2007	49	8	that	that	SCONJ
fbem-2007	49	9	confucian	confucian	ADJ
fbem-2007	49	10	culture	culture	NOUN
fbem-2007	49	11	is	be	AUX
fbem-2007	49	12	positively	positively	ADV
fbem-2007	49	13	related	relate	VERB
fbem-2007	49	14	to	to	ADP
fbem-2007	49	15	the	the	DET
fbem-2007	49	16	quality	quality	NOUN
fbem-2007	49	17	of	of	ADP
fbem-2007	49	18	enterprise	enterprise	NOUN
fbem-2007	49	19	accounting	accounting	NOUN
fbem-2007	49	20	information	information	NOUN
fbem-2007	49	21	,	,	PUNCT
fbem-2007	49	22	and	and	CCONJ
fbem-2007	49	23	mainly	mainly	ADV
fbem-2007	49	24	significantly	significantly	ADV
fbem-2007	49	25	affects	affect	VERB
fbem-2007	49	26	the	the	DET
fbem-2007	49	27	quality	quality	NOUN
fbem-2007	49	28	of	of	ADP
fbem-2007	49	29	enterprise	enterprise	NOUN
fbem-2007	49	30	accounting	accounting	NOUN
fbem-2007	49	31	information	information	NOUN
fbem-2007	49	32	by	by	ADP
fbem-2007	49	33	inhibiting	inhibit	VERB
fbem-2007	49	34	the	the	DET
fbem-2007	49	35	intermediary	intermediary	ADJ
fbem-2007	49	36	effect	effect	NOUN
fbem-2007	49	37	of	of	ADP
fbem-2007	49	38	selfinterest	selfinterest	ADJ
fbem-2007	49	39	motivation	motivation	NOUN
fbem-2007	49	40	,	,	PUNCT
fbem-2007	49	41	following	follow	VERB
fbem-2007	49	42	behavior	behavior	NOUN
fbem-2007	49	43	regulation	regulation	NOUN
fbem-2007	49	44	,	,	PUNCT
fbem-2007	49	45	rational	rational	ADJ
fbem-2007	49	46	investment	investment	NOUN
fbem-2007	49	47	decision	decision	NOUN
fbem-2007	49	48	,	,	PUNCT
fbem-2007	49	49	and	and	CCONJ
fbem-2007	49	50	reducing	reduce	VERB
fbem-2007	49	51	agency	agency	NOUN
fbem-2007	49	52	cost	cost	NOUN
fbem-2007	49	53	.	.	PUNCT
fbem-2007	50	1	the	the	DET
fbem-2007	50	2	quality	quality	NOUN
fbem-2007	50	3	of	of	ADP
fbem-2007	50	4	accounting	accounting	NOUN
fbem-2007	50	5	information	information	NOUN
fbem-2007	50	6	can	can	AUX
fbem-2007	50	7	improve	improve	VERB
fbem-2007	50	8	the	the	DET
fbem-2007	50	9	efficiency	efficiency	NOUN
fbem-2007	50	10	of	of	ADP
fbem-2007	50	11	resource	resource	NOUN
fbem-2007	50	12	allocation	allocation	NOUN
fbem-2007	50	13	by	by	ADP
fbem-2007	50	14	improving	improve	VERB
fbem-2007	50	15	the	the	DET
fbem-2007	50	16	efficiency	efficiency	NOUN
fbem-2007	50	17	of	of	ADP
fbem-2007	50	18	credit	credit	NOUN
fbem-2007	50	19	allocation	allocation	NOUN
fbem-2007	50	20	,	,	PUNCT
fbem-2007	50	21	optimizing	optimize	VERB
fbem-2007	50	22	the	the	DET
fbem-2007	50	23	factor	factor	NOUN
fbem-2007	50	24	input	input	NOUN
fbem-2007	50	25	and	and	CCONJ
fbem-2007	50	26	improving	improve	VERB
fbem-2007	50	27	the	the	DET
fbem-2007	50	28	market	market	NOUN
fbem-2007	50	29	competition	competition	NOUN
fbem-2007	50	30	mechanism	mechanism	NOUN
fbem-2007	50	31	(	(	PUNCT
fbem-2007	50	32	li	li	PROPN
fbem-2007	50	33	qingyuan	qingyuan	PROPN
fbem-2007	50	34	et	et	PROPN
fbem-2007	50	35	al	al	PROPN
fbem-2007	50	36	.	.	PROPN
fbem-2007	50	37	,	,	PUNCT
fbem-2007	50	38	2021)[14	2021)[14	NUM
fbem-2007	50	39	]	]	PUNCT
fbem-2007	50	40	.	.	PUNCT
fbem-2007	51	1	high	high	ADJ
fbem-2007	51	2	-	-	PUNCT
fbem-2007	51	3	risk	risk	NOUN
fbem-2007	51	4	enterprises	enterprise	NOUN
fbem-2007	51	5	actively	actively	ADV
fbem-2007	51	6	improve	improve	VERB
fbem-2007	51	7	the	the	DET
fbem-2007	51	8	quality	quality	NOUN
fbem-2007	51	9	of	of	ADP
fbem-2007	51	10	accounting	accounting	NOUN
fbem-2007	51	11	information	information	NOUN
fbem-2007	51	12	to	to	PART
fbem-2007	51	13	reduce	reduce	VERB
fbem-2007	51	14	the	the	DET
fbem-2007	51	15	information	information	NOUN
fbem-2007	51	16	risk	risk	NOUN
fbem-2007	51	17	of	of	ADP
fbem-2007	51	18	banks	bank	NOUN
fbem-2007	51	19	,	,	PUNCT
fbem-2007	51	20	so	so	SCONJ
fbem-2007	51	21	as	as	SCONJ
fbem-2007	51	22	to	to	PART
fbem-2007	51	23	obtain	obtain	VERB
fbem-2007	51	24	credit	credit	NOUN
fbem-2007	51	25	resources	resource	NOUN
fbem-2007	51	26	.	.	PUNCT
fbem-2007	52	1	when	when	SCONJ
fbem-2007	52	2	enterprises	enterprise	NOUN
fbem-2007	52	3	are	be	AUX
fbem-2007	52	4	facing	face	VERB
fbem-2007	52	5	serious	serious	ADJ
fbem-2007	52	6	financing	financing	NOUN
fbem-2007	52	7	constraints	constraint	NOUN
fbem-2007	52	8	,	,	PUNCT
fbem-2007	52	9	when	when	SCONJ
fbem-2007	52	10	it	it	PRON
fbem-2007	52	11	is	be	AUX
fbem-2007	52	12	difficult	difficult	ADJ
fbem-2007	52	13	for	for	SCONJ
fbem-2007	52	14	banks	bank	NOUN
fbem-2007	52	15	to	to	PART
fbem-2007	52	16	obtain	obtain	VERB
fbem-2007	52	17	enterprise	enterprise	NOUN
fbem-2007	52	18	private	private	ADJ
fbem-2007	52	19	information	information	NOUN
fbem-2007	52	20	from	from	ADP
fbem-2007	52	21	alternative	alternative	ADJ
fbem-2007	52	22	information	information	NOUN
fbem-2007	52	23	channels	channel	NOUN
fbem-2007	52	24	,	,	PUNCT
fbem-2007	52	25	and	and	CCONJ
fbem-2007	52	26	when	when	SCONJ
fbem-2007	52	27	the	the	DET
fbem-2007	52	28	competition	competition	NOUN
fbem-2007	52	29	of	of	ADP
fbem-2007	52	30	commercial	commercial	ADJ
fbem-2007	52	31	banks	bank	NOUN
fbem-2007	52	32	in	in	ADP
fbem-2007	52	33	the	the	DET
fbem-2007	52	34	areas	area	NOUN
fbem-2007	52	35	where	where	SCONJ
fbem-2007	52	36	enterprises	enterprise	NOUN
fbem-2007	52	37	are	be	AUX
fbem-2007	52	38	located	locate	VERB
fbem-2007	52	39	is	be	AUX
fbem-2007	52	40	more	more	ADV
fbem-2007	52	41	fierce	fierce	ADJ
fbem-2007	52	42	,	,	PUNCT
fbem-2007	52	43	the	the	DET
fbem-2007	52	44	liberalization	liberalization	NOUN
fbem-2007	52	45	of	of	ADP
fbem-2007	52	46	the	the	DET
fbem-2007	52	47	upper	upper	ADJ
fbem-2007	52	48	and	and	CCONJ
fbem-2007	52	49	lower	low	ADJ
fbem-2007	52	50	limits	limit	NOUN
fbem-2007	52	51	of	of	ADP
fbem-2007	52	52	loan	loan	NOUN
fbem-2007	52	53	interest	interest	NOUN
fbem-2007	52	54	rates	rate	NOUN
fbem-2007	52	55	has	have	VERB
fbem-2007	52	56	a	a	DET
fbem-2007	52	57	more	more	ADV
fbem-2007	52	58	significant	significant	ADJ
fbem-2007	52	59	impact	impact	NOUN
fbem-2007	52	60	on	on	ADP
fbem-2007	52	61	the	the	DET
fbem-2007	52	62	quality	quality	NOUN
fbem-2007	52	63	of	of	ADP
fbem-2007	52	64	accounting	accounting	NOUN
fbem-2007	52	65	information	information	NOUN
fbem-2007	52	66	of	of	ADP
fbem-2007	52	67	high	high	ADJ
fbem-2007	52	68	-	-	PUNCT
fbem-2007	52	69	risk	risk	NOUN
fbem-2007	52	70	enterprises[15	enterprises[15	NOUN
fbem-2007	52	71	]	]	PUNCT
fbem-2007	52	72	.	.	PUNCT
fbem-2007	53	1	enterprise	enterprise	NOUN
fbem-2007	53	2	digital	digital	ADJ
fbem-2007	53	3	transformation	transformation	NOUN
fbem-2007	53	4	can	can	AUX
fbem-2007	53	5	improve	improve	VERB
fbem-2007	53	6	audit	audit	NOUN
fbem-2007	53	7	quality	quality	NOUN
fbem-2007	53	8	by	by	ADP
fbem-2007	53	9	improving	improve	VERB
fbem-2007	53	10	information	information	NOUN
fbem-2007	53	11	transparency	transparency	NOUN
fbem-2007	53	12	and	and	CCONJ
fbem-2007	53	13	reducing	reduce	VERB
fbem-2007	53	14	enterprise	enterprise	NOUN
fbem-2007	53	15	risk	risk	NOUN
fbem-2007	53	16	taking[16	taking[16	PROPN
fbem-2007	53	17	]	]	PUNCT
fbem-2007	53	18	.	.	PUNCT
fbem-2007	54	1	from	from	ADP
fbem-2007	54	2	the	the	DET
fbem-2007	54	3	perspective	perspective	NOUN
fbem-2007	54	4	of	of	ADP
fbem-2007	54	5	economic	economic	ADJ
fbem-2007	54	6	consequences	consequence	NOUN
fbem-2007	54	7	,	,	PUNCT
fbem-2007	54	8	the	the	DET
fbem-2007	54	9	level	level	NOUN
fbem-2007	54	10	of	of	ADP
fbem-2007	54	11	enterprise	enterprise	NOUN
fbem-2007	54	12	environmental	environmental	ADJ
fbem-2007	54	13	accounting	accounting	NOUN
fbem-2007	54	14	information	information	NOUN
fbem-2007	54	15	disclosure	disclosure	NOUN
fbem-2007	54	16	is	be	AUX
fbem-2007	54	17	negatively	negatively	ADV
fbem-2007	54	18	correlated	correlate	VERB
fbem-2007	54	19	with	with	ADP
fbem-2007	54	20	the	the	DET
fbem-2007	54	21	short	short	ADJ
fbem-2007	54	22	-	-	PUNCT
fbem-2007	54	23	term	term	NOUN
fbem-2007	54	24	value	value	NOUN
fbem-2007	54	25	of	of	ADP
fbem-2007	54	26	enterprises	enterprise	NOUN
fbem-2007	54	27	,	,	PUNCT
fbem-2007	54	28	and	and	CCONJ
fbem-2007	54	29	positively	positively	ADV
fbem-2007	54	30	correlated	correlate	VERB
fbem-2007	54	31	to	to	ADP
fbem-2007	54	32	the	the	DET
fbem-2007	54	33	long	long	ADJ
fbem-2007	54	34	-	-	PUNCT
fbem-2007	54	35	term	term	NOUN
fbem-2007	54	36	value	value	NOUN
fbem-2007	54	37	,	,	PUNCT
fbem-2007	54	38	and	and	CCONJ
fbem-2007	54	39	the	the	DET
fbem-2007	54	40	value	value	NOUN
fbem-2007	54	41	effect	effect	NOUN
fbem-2007	54	42	is	be	AUX
fbem-2007	54	43	more	more	ADV
fbem-2007	54	44	significant	significant	ADJ
fbem-2007	54	45	for	for	ADP
fbem-2007	54	46	non	non	ADJ
fbem-2007	54	47	-	-	ADJ
fbem-2007	54	48	state	state	NOUN
fbem-2007	54	49	-	-	PUNCT
fbem-2007	54	50	owned	own	VERB
fbem-2007	54	51	enterprises	enterprise	NOUN
fbem-2007	54	52	than	than	ADP
fbem-2007	54	53	for	for	ADP
fbem-2007	54	54	state	state	NOUN
fbem-2007	54	55	-	-	PUNCT
fbem-2007	54	56	owned	own	VERB
fbem-2007	54	57	enterprises[17	enterprises[17	NOUN
fbem-2007	54	58	]	]	PUNCT
fbem-2007	54	59	.	.	PUNCT
fbem-2007	55	1	the	the	PRON
fbem-2007	55	2	higher	high	ADJ
fbem-2007	55	3	the	the	DET
fbem-2007	55	4	quality	quality	NOUN
fbem-2007	55	5	of	of	ADP
fbem-2007	55	6	accounting	accounting	NOUN
fbem-2007	55	7	information	information	NOUN
fbem-2007	55	8	,	,	PUNCT
fbem-2007	55	9	the	the	PRON
fbem-2007	55	10	lower	low	ADJ
fbem-2007	55	11	the	the	DET
fbem-2007	55	12	degree	degree	NOUN
fbem-2007	55	13	of	of	ADP
fbem-2007	55	14	enterprise	enterprise	NOUN
fbem-2007	55	15	financing	financing	NOUN
fbem-2007	55	16	constraints	constraint	NOUN
fbem-2007	55	17	;	;	PUNCT
fbem-2007	55	18	the	the	PRON
fbem-2007	55	19	higher	high	ADJ
fbem-2007	55	20	the	the	DET
fbem-2007	55	21	supplier	supplier	NOUN
fbem-2007	55	22	concentration	concentration	NOUN
fbem-2007	55	23	degree	degree	NOUN
fbem-2007	55	24	and	and	CCONJ
fbem-2007	55	25	customer	customer	NOUN
fbem-2007	55	26	concentration	concentration	NOUN
fbem-2007	55	27	degree	degree	NOUN
fbem-2007	55	28	,	,	PUNCT
fbem-2007	55	29	the	the	DET
fbem-2007	55	30	more	more	ADV
fbem-2007	55	31	obvious	obvious	ADJ
fbem-2007	55	32	the	the	DET
fbem-2007	55	33	mitigation	mitigation	NOUN
fbem-2007	55	34	effect	effect	NOUN
fbem-2007	55	35	of	of	ADP
fbem-2007	55	36	accounting	account	VERB
fbem-2007	55	37	information	information	NOUN
fbem-2007	55	38	quality	quality	NOUN
fbem-2007	55	39	on	on	ADP
fbem-2007	55	40	financing	financing	NOUN
fbem-2007	55	41	constraints	constraint	NOUN
fbem-2007	55	42	[	[	X
fbem-2007	55	43	18	18	NUM
fbem-2007	55	44	]	]	PUNCT
fbem-2007	55	45	.	.	PUNCT
fbem-2007	56	1	the	the	DET
fbem-2007	56	2	quality	quality	NOUN
fbem-2007	56	3	of	of	ADP
fbem-2007	56	4	environmental	environmental	ADJ
fbem-2007	56	5	information	information	NOUN
fbem-2007	56	6	disclosure	disclosure	NOUN
fbem-2007	56	7	interferes	interfere	VERB
fbem-2007	56	8	with	with	ADP
fbem-2007	56	9	the	the	DET
fbem-2007	56	10	improvement	improvement	NOUN
fbem-2007	56	11	of	of	ADP
fbem-2007	56	12	enterprise	enterprise	NOUN
fbem-2007	56	13	innovation	innovation	NOUN
fbem-2007	56	14	investment	investment	NOUN
fbem-2007	56	15	share	share	NOUN
fbem-2007	56	16	;	;	PUNCT
fbem-2007	56	17	the	the	DET
fbem-2007	56	18	degree	degree	NOUN
fbem-2007	56	19	of	of	ADP
fbem-2007	56	20	environmental	environmental	ADJ
fbem-2007	56	21	regulation	regulation	NOUN
fbem-2007	56	22	and	and	CCONJ
fbem-2007	56	23	the	the	DET
fbem-2007	56	24	enterprise	enterprise	NOUN
fbem-2007	56	25	innovation	innovation	NOUN
fbem-2007	56	26	ability	ability	NOUN
fbem-2007	56	27	;	;	PUNCT
fbem-2007	56	28	under	under	ADP
fbem-2007	56	29	the	the	DET
fbem-2007	56	30	regulation	regulation	NOUN
fbem-2007	56	31	of	of	ADP
fbem-2007	56	32	environmental	environmental	ADJ
fbem-2007	56	33	regulation	regulation	NOUN
fbem-2007	56	34	,	,	PUNCT
fbem-2007	56	35	the	the	DET
fbem-2007	56	36	quality	quality	NOUN
fbem-2007	56	37	of	of	ADP
fbem-2007	56	38	enterprise	enterprise	NOUN
fbem-2007	56	39	innovation	innovation	NOUN
fbem-2007	56	40	ability[19	ability[19	PROPN
fbem-2007	56	41	]	]	PUNCT
fbem-2007	56	42	.	.	PUNCT
fbem-2007	57	1	3	3	X
fbem-2007	57	2	.	.	X
fbem-2007	57	3	research	research	NOUN
fbem-2007	57	4	hypothesis	hypothesis	NOUN
fbem-2007	57	5	3.1	3.1	NUM
fbem-2007	57	6	.	.	PUNCT
fbem-2007	58	1	government	government	NOUN
fbem-2007	58	2	background	background	NOUN
fbem-2007	58	3	key	key	ADJ
fbem-2007	58	4	customers	customer	NOUN
fbem-2007	58	5	and	and	CCONJ
fbem-2007	58	6	enterprise	enterprise	NOUN
fbem-2007	58	7	information	information	NOUN
fbem-2007	58	8	quality	quality	NOUN
fbem-2007	58	9	the	the	DET
fbem-2007	58	10	previous	previous	ADJ
fbem-2007	58	11	literature	literature	NOUN
fbem-2007	58	12	found	find	VERB
fbem-2007	58	13	that	that	SCONJ
fbem-2007	58	14	key	key	ADJ
fbem-2007	58	15	customers	customer	NOUN
fbem-2007	58	16	are	be	AUX
fbem-2007	58	17	conducive	conducive	ADJ
fbem-2007	58	18	to	to	ADP
fbem-2007	58	19	the	the	DET
fbem-2007	58	20	operating	operating	NOUN
fbem-2007	58	21	conditions	condition	NOUN
fbem-2007	58	22	of	of	ADP
fbem-2007	58	23	enterprises	enterprise	NOUN
fbem-2007	58	24	,	,	PUNCT
fbem-2007	58	25	which	which	PRON
fbem-2007	58	26	is	be	AUX
fbem-2007	58	27	specifically	specifically	ADV
fbem-2007	58	28	reflected	reflect	VERB
fbem-2007	58	29	in	in	ADP
fbem-2007	58	30	the	the	DET
fbem-2007	58	31	continuous	continuous	ADJ
fbem-2007	58	32	and	and	CCONJ
fbem-2007	58	33	large	large	ADJ
fbem-2007	58	34	performance	performance	NOUN
fbem-2007	58	35	of	of	ADP
fbem-2007	58	36	big	big	ADJ
fbem-2007	58	37	customers	customer	NOUN
fbem-2007	58	38	to	to	ADP
fbem-2007	58	39	the	the	DET
fbem-2007	58	40	enterprise	enterprise	NOUN
fbem-2007	58	41	,	,	PUNCT
fbem-2007	58	42	alleviating	alleviate	VERB
fbem-2007	58	43	the	the	DET
fbem-2007	58	44	operating	operate	VERB
fbem-2007	58	45	risks	risk	NOUN
fbem-2007	58	46	of	of	ADP
fbem-2007	58	47	enterprises	enterprise	NOUN
fbem-2007	58	48	,	,	PUNCT
fbem-2007	58	49	and	and	CCONJ
fbem-2007	58	50	promoting	promote	VERB
fbem-2007	58	51	the	the	DET
fbem-2007	58	52	development	development	NOUN
fbem-2007	58	53	of	of	ADP
fbem-2007	58	54	the	the	DET
fbem-2007	58	55	enterprise	enterprise	NOUN
fbem-2007	58	56	.	.	PUNCT
fbem-2007	59	1	but	but	CCONJ
fbem-2007	59	2	the	the	DET
fbem-2007	59	3	outbreak	outbreak	NOUN
fbem-2007	59	4	has	have	AUX
fbem-2007	59	5	made	make	VERB
fbem-2007	59	6	the	the	DET
fbem-2007	59	7	social	social	ADJ
fbem-2007	59	8	economy	economy	NOUN
fbem-2007	59	9	even	even	ADV
fbem-2007	59	10	more	more	ADV
fbem-2007	59	11	unstable	unstable	ADJ
fbem-2007	59	12	,	,	PUNCT
fbem-2007	59	13	which	which	PRON
fbem-2007	59	14	leads	lead	VERB
fbem-2007	59	15	to	to	ADP
fbem-2007	59	16	instability	instability	NOUN
fbem-2007	59	17	in	in	ADP
fbem-2007	59	18	the	the	DET
fbem-2007	59	19	supply	supply	NOUN
fbem-2007	59	20	chains	chain	NOUN
fbem-2007	59	21	.	.	PUNCT
fbem-2007	60	1	in	in	ADP
fbem-2007	60	2	this	this	DET
fbem-2007	60	3	case	case	NOUN
fbem-2007	60	4	,	,	PUNCT
fbem-2007	60	5	enterprises	enterprise	NOUN
fbem-2007	60	6	are	be	AUX
fbem-2007	60	7	eager	eager	ADJ
fbem-2007	60	8	to	to	PART
fbem-2007	60	9	look	look	VERB
fbem-2007	60	10	for	for	ADP
fbem-2007	60	11	safe	safe	ADJ
fbem-2007	60	12	and	and	CCONJ
fbem-2007	60	13	stable	stable	ADJ
fbem-2007	60	14	customers	customer	NOUN
fbem-2007	60	15	.	.	PUNCT
fbem-2007	61	1	because	because	SCONJ
fbem-2007	61	2	big	big	ADJ
fbem-2007	61	3	customers	customer	NOUN
fbem-2007	61	4	with	with	ADP
fbem-2007	61	5	government	government	NOUN
fbem-2007	61	6	background	background	NOUN
fbem-2007	61	7	have	have	AUX
fbem-2007	61	8	attached	attach	VERB
fbem-2007	61	9	support	support	NOUN
fbem-2007	61	10	motivation	motivation	NOUN
fbem-2007	61	11	,	,	PUNCT
fbem-2007	61	12	compared	compare	VERB
fbem-2007	61	13	with	with	ADP
fbem-2007	61	14	ordinary	ordinary	ADJ
fbem-2007	61	15	enterprises	enterprise	NOUN
fbem-2007	61	16	,	,	PUNCT
fbem-2007	61	17	the	the	DET
fbem-2007	61	18	benefits	benefit	NOUN
fbem-2007	61	19	of	of	ADP
fbem-2007	61	20	big	big	ADJ
fbem-2007	61	21	customers	customer	NOUN
fbem-2007	61	22	with	with	ADP
fbem-2007	61	23	government	government	NOUN
fbem-2007	61	24	background	background	NOUN
fbem-2007	61	25	are	be	AUX
fbem-2007	61	26	far	far	ADV
fbem-2007	61	27	greater	great	ADJ
fbem-2007	61	28	than	than	ADP
fbem-2007	61	29	those	those	PRON
fbem-2007	61	30	of	of	ADP
fbem-2007	61	31	ordinary	ordinary	ADJ
fbem-2007	61	32	enterprises	enterprise	NOUN
fbem-2007	61	33	.	.	PUNCT
fbem-2007	62	1	first	first	ADV
fbem-2007	62	2	of	of	ADP
fbem-2007	62	3	all	all	PRON
fbem-2007	62	4	,	,	PUNCT
fbem-2007	62	5	based	base	VERB
fbem-2007	62	6	on	on	ADP
fbem-2007	62	7	the	the	DET
fbem-2007	62	8	resource	resource	NOUN
fbem-2007	62	9	effect	effect	NOUN
fbem-2007	62	10	,	,	PUNCT
fbem-2007	62	11	the	the	DET
fbem-2007	62	12	government	government	NOUN
fbem-2007	62	13	background	background	NOUN
fbem-2007	62	14	big	big	ADJ
fbem-2007	62	15	customer	customer	NOUN
fbem-2007	62	16	revenue	revenue	NOUN
fbem-2007	62	17	source	source	NOUN
fbem-2007	62	18	for	for	ADP
fbem-2007	62	19	fiscal	fiscal	ADJ
fbem-2007	62	20	revenue	revenue	NOUN
fbem-2007	62	21	,	,	PUNCT
fbem-2007	62	22	never	never	ADV
fbem-2007	62	23	go	go	VERB
fbem-2007	62	24	bankrupt	bankrupt	ADJ
fbem-2007	62	25	,	,	PUNCT
fbem-2007	62	26	its	its	PRON
fbem-2007	62	27	business	business	NOUN
fbem-2007	62	28	credit	credit	NOUN
fbem-2007	62	29	is	be	AUX
fbem-2007	62	30	good	good	ADJ
fbem-2007	62	31	,	,	PUNCT
fbem-2007	62	32	at	at	ADP
fbem-2007	62	33	the	the	DET
fbem-2007	62	34	same	same	ADJ
fbem-2007	62	35	time	time	NOUN
fbem-2007	62	36	,	,	PUNCT
fbem-2007	62	37	the	the	DET
fbem-2007	62	38	government	government	NOUN
fbem-2007	62	39	background	background	NOUN
fbem-2007	62	40	big	big	ADJ
fbem-2007	62	41	customer	customer	NOUN
fbem-2007	62	42	purchase	purchase	NOUN
fbem-2007	62	43	order	order	NOUN
fbem-2007	62	44	amount	amount	NOUN
fbem-2007	62	45	is	be	AUX
fbem-2007	62	46	larger	large	ADJ
fbem-2007	62	47	,	,	PUNCT
fbem-2007	62	48	so	so	ADV
fbem-2007	62	49	can	can	AUX
fbem-2007	62	50	improve	improve	VERB
fbem-2007	62	51	performance	performance	NOUN
fbem-2007	62	52	,	,	PUNCT
fbem-2007	62	53	reduce	reduce	VERB
fbem-2007	62	54	business	business	NOUN
fbem-2007	62	55	risk	risk	NOUN
fbem-2007	62	56	,	,	PUNCT
fbem-2007	62	57	it	it	PRON
fbem-2007	62	58	also	also	ADV
fbem-2007	62	59	avoids	avoid	VERB
fbem-2007	62	60	the	the	DET
fbem-2007	62	61	management	management	NOUN
fbem-2007	62	62	in	in	ADP
fbem-2007	62	63	order	order	NOUN
fbem-2007	62	64	to	to	PART
fbem-2007	62	65	performance	performance	VERB
fbem-2007	62	66	pressure	pressure	NOUN
fbem-2007	62	67	and	and	CCONJ
fbem-2007	62	68	disclose	disclose	VERB
fbem-2007	62	69	untrue	untrue	ADJ
fbem-2007	62	70	information	information	NOUN
fbem-2007	62	71	.	.	PUNCT
fbem-2007	63	1	second	second	ADJ
fbem-2007	63	2	,	,	PUNCT
fbem-2007	63	3	based	base	VERB
fbem-2007	63	4	on	on	ADP
fbem-2007	63	5	the	the	DET
fbem-2007	63	6	signal	signal	ADJ
fbem-2007	63	7	transmission	transmission	NOUN
fbem-2007	63	8	effect	effect	NOUN
fbem-2007	63	9	,	,	PUNCT
fbem-2007	63	10	the	the	DET
fbem-2007	63	11	government	government	NOUN
fbem-2007	63	12	background	background	NOUN
fbem-2007	63	13	big	big	ADJ
fbem-2007	63	14	customer	customer	NOUN
fbem-2007	63	15	has	have	VERB
fbem-2007	63	16	natural	natural	ADJ
fbem-2007	63	17	reputation	reputation	NOUN
fbem-2007	63	18	and	and	CCONJ
fbem-2007	63	19	supervision	supervision	NOUN
fbem-2007	63	20	function	function	NOUN
fbem-2007	63	21	,	,	PUNCT
fbem-2007	63	22	with	with	ADP
fbem-2007	63	23	government	government	NOUN
fbem-2007	63	24	background	background	NOUN
fbem-2007	63	25	big	big	ADJ
fbem-2007	63	26	customer	customer	NOUN
fbem-2007	63	27	enterprise	enterprise	NOUN
fbem-2007	63	28	itself	itself	PRON
fbem-2007	63	29	has	have	AUX
fbem-2007	63	30	passed	pass	VERB
fbem-2007	63	31	the	the	DET
fbem-2007	63	32	government	government	NOUN
fbem-2007	63	33	test	test	NOUN
fbem-2007	63	34	,	,	PUNCT
fbem-2007	64	1	it	it	PRON
fbem-2007	64	2	also	also	ADV
fbem-2007	64	3	for	for	ADP
fbem-2007	64	4	the	the	DET
fbem-2007	64	5	good	good	PROPN
fbem-2007	64	6	business	business	NOUN
fbem-2007	64	7	signal	signal	NOUN
fbem-2007	64	8	,	,	PUNCT
fbem-2007	64	9	reduce	reduce	VERB
fbem-2007	64	10	enterprise	enterprise	NOUN
fbem-2007	64	11	information	information	NOUN
fbem-2007	64	12	asymmetry	asymmetry	NOUN
fbem-2007	64	13	,	,	PUNCT
fbem-2007	64	14	to	to	PART
fbem-2007	64	15	improve	improve	VERB
fbem-2007	64	16	enterprise	enterprise	NOUN
fbem-2007	64	17	goodwill	goodwill	NOUN
fbem-2007	64	18	,	,	PUNCT
fbem-2007	64	19	further	far	ADV
fbem-2007	64	20	reduce	reduce	VERB
fbem-2007	64	21	the	the	DET
fbem-2007	64	22	business	business	NOUN
fbem-2007	64	23	risk	risk	NOUN
fbem-2007	64	24	,	,	PUNCT
fbem-2007	64	25	and	and	CCONJ
fbem-2007	64	26	management	management	NOUN
fbem-2007	64	27	is	be	AUX
fbem-2007	64	28	more	more	ADV
fbem-2007	64	29	willing	willing	ADJ
fbem-2007	64	30	to	to	PART
fbem-2007	64	31	strictly	strictly	ADV
fbem-2007	64	32	control	control	VERB
fbem-2007	64	33	the	the	DET
fbem-2007	64	34	enterprise	enterprise	NOUN
fbem-2007	64	35	information	information	NOUN
fbem-2007	64	36	quality	quality	NOUN
fbem-2007	64	37	.	.	PUNCT
fbem-2007	65	1	to	to	PART
fbem-2007	65	2	sum	sum	VERB
fbem-2007	65	3	up	up	ADP
fbem-2007	65	4	,	,	PUNCT
fbem-2007	65	5	you	you	PRON
fbem-2007	65	6	can	can	AUX
fbem-2007	65	7	make	make	VERB
fbem-2007	65	8	a	a	DET
fbem-2007	65	9	hypothesis	hypothesis	NOUN
fbem-2007	65	10	:	:	PUNCT
fbem-2007	65	11	h1a	h1a	NOUN
fbem-2007	65	12	:	:	PUNCT
fbem-2007	65	13	government	government	NOUN
fbem-2007	65	14	background	background	NOUN
fbem-2007	65	15	of	of	ADP
fbem-2007	65	16	key	key	ADJ
fbem-2007	65	17	customers	customer	NOUN
fbem-2007	65	18	can	can	AUX
fbem-2007	65	19	improve	improve	VERB
fbem-2007	65	20	the	the	DET
fbem-2007	65	21	quality	quality	NOUN
fbem-2007	65	22	of	of	ADP
fbem-2007	65	23	enterprise	enterprise	NOUN
fbem-2007	65	24	information	information	NOUN
fbem-2007	65	25	.	.	PUNCT
fbem-2007	66	1	on	on	ADP
fbem-2007	66	2	the	the	DET
fbem-2007	66	3	other	other	ADJ
fbem-2007	66	4	hand	hand	NOUN
fbem-2007	66	5	,	,	PUNCT
fbem-2007	66	6	the	the	DET
fbem-2007	66	7	social	social	ADJ
fbem-2007	66	8	instability	instability	NOUN
fbem-2007	66	9	of	of	ADP
fbem-2007	66	10	economy	economy	NOUN
fbem-2007	66	11	makes	make	VERB
fbem-2007	66	12	enterprises	enterprise	NOUN
fbem-2007	66	13	always	always	ADV
fbem-2007	66	14	have	have	VERB
fbem-2007	66	15	survival	survival	NOUN
fbem-2007	66	16	pressure	pressure	NOUN
fbem-2007	66	17	,	,	PUNCT
fbem-2007	66	18	which	which	PRON
fbem-2007	66	19	is	be	AUX
fbem-2007	66	20	also	also	ADV
fbem-2007	66	21	a	a	DET
fbem-2007	66	22	test	test	NOUN
fbem-2007	66	23	for	for	ADP
fbem-2007	66	24	enterprise	enterprise	NOUN
fbem-2007	66	25	management	management	NOUN
fbem-2007	66	26	.	.	PUNCT
fbem-2007	67	1	based	base	VERB
fbem-2007	67	2	on	on	ADP
fbem-2007	67	3	the	the	DET
fbem-2007	67	4	particularity	particularity	NOUN
fbem-2007	67	5	of	of	ADP
fbem-2007	67	6	the	the	DET
fbem-2007	67	7	government	government	NOUN
fbem-2007	67	8	background	background	NOUN
fbem-2007	67	9	big	big	ADJ
fbem-2007	67	10	customer	customer	NOUN
fbem-2007	67	11	identity	identity	NOUN
fbem-2007	67	12	,	,	PUNCT
fbem-2007	67	13	the	the	DET
fbem-2007	67	14	quality	quality	NOUN
fbem-2007	67	15	of	of	ADP
fbem-2007	67	16	purchasing	purchase	VERB
fbem-2007	67	17	goods	good	NOUN
fbem-2007	67	18	or	or	CCONJ
fbem-2007	67	19	service	service	NOUN
fbem-2007	67	20	,	,	PUNCT
fbem-2007	67	21	the	the	DET
fbem-2007	67	22	condition	condition	NOUN
fbem-2007	67	23	of	of	ADP
fbem-2007	67	24	the	the	DET
fbem-2007	67	25	enterprise	enterprise	NOUN
fbem-2007	67	26	standard	standard	NOUN
fbem-2007	67	27	is	be	AUX
fbem-2007	67	28	higher	high	ADJ
fbem-2007	67	29	,	,	PUNCT
fbem-2007	67	30	in	in	ADP
fbem-2007	67	31	order	order	NOUN
fbem-2007	67	32	to	to	PART
fbem-2007	67	33	attract	attract	VERB
fbem-2007	67	34	the	the	DET
fbem-2007	67	35	quality	quality	NOUN
fbem-2007	67	36	customers	customer	NOUN
fbem-2007	67	37	,	,	PUNCT
fbem-2007	67	38	does	do	AUX
fbem-2007	67	39	not	not	PART
fbem-2007	67	40	conform	conform	VERB
fbem-2007	67	41	to	to	ADP
fbem-2007	67	42	the	the	DET
fbem-2007	67	43	procurement	procurement	NOUN
fbem-2007	67	44	standards	standard	NOUN
fbem-2007	67	45	of	of	ADP
fbem-2007	67	46	enterprises	enterprise	NOUN
fbem-2007	67	47	203	203	NUM
fbem-2007	67	48	may	may	AUX
fbem-2007	67	49	through	through	ADP
fbem-2007	67	50	surplus	surplus	NOUN
fbem-2007	67	51	management	management	NOUN
fbem-2007	67	52	means	mean	VERB
fbem-2007	67	53	hidden	hide	VERB
fbem-2007	67	54	negative	negative	ADJ
fbem-2007	67	55	information	information	NOUN
fbem-2007	67	56	,	,	PUNCT
fbem-2007	67	57	packaging	package	VERB
fbem-2007	67	58	into	into	AUX
fbem-2007	67	59	meet	meet	VERB
fbem-2007	67	60	the	the	DET
fbem-2007	67	61	requirements	requirement	NOUN
fbem-2007	67	62	of	of	ADP
fbem-2007	67	63	the	the	DET
fbem-2007	67	64	enterprise	enterprise	NOUN
fbem-2007	67	65	,	,	PUNCT
fbem-2007	67	66	in	in	ADP
fbem-2007	67	67	order	order	NOUN
fbem-2007	67	68	to	to	PART
fbem-2007	67	69	achieve	achieve	VERB
fbem-2007	67	70	the	the	DET
fbem-2007	67	71	purpose	purpose	NOUN
fbem-2007	67	72	of	of	ADP
fbem-2007	67	73	improving	improve	VERB
fbem-2007	67	74	performance	performance	NOUN
fbem-2007	67	75	,	,	PUNCT
fbem-2007	67	76	leading	lead	VERB
fbem-2007	67	77	to	to	ADP
fbem-2007	67	78	the	the	DET
fbem-2007	67	79	enterprise	enterprise	NOUN
fbem-2007	67	80	information	information	NOUN
fbem-2007	67	81	quality	quality	NOUN
fbem-2007	67	82	is	be	AUX
fbem-2007	67	83	reduced	reduce	VERB
fbem-2007	67	84	.	.	PUNCT
fbem-2007	68	1	at	at	ADP
fbem-2007	68	2	the	the	DET
fbem-2007	68	3	same	same	ADJ
fbem-2007	68	4	time	time	NOUN
fbem-2007	68	5	,	,	PUNCT
fbem-2007	68	6	in	in	ADP
fbem-2007	68	7	a	a	DET
fbem-2007	68	8	competitive	competitive	ADJ
fbem-2007	68	9	industry	industry	NOUN
fbem-2007	68	10	,	,	PUNCT
fbem-2007	68	11	it	it	PRON
fbem-2007	68	12	is	be	AUX
fbem-2007	68	13	not	not	PART
fbem-2007	68	14	only	only	ADV
fbem-2007	68	15	important	important	ADJ
fbem-2007	68	16	to	to	PART
fbem-2007	68	17	have	have	VERB
fbem-2007	68	18	safe	safe	ADJ
fbem-2007	68	19	and	and	CCONJ
fbem-2007	68	20	reliable	reliable	ADJ
fbem-2007	68	21	customers	customer	NOUN
fbem-2007	68	22	,	,	PUNCT
fbem-2007	68	23	but	but	CCONJ
fbem-2007	68	24	also	also	ADV
fbem-2007	68	25	to	to	PART
fbem-2007	68	26	maintain	maintain	VERB
fbem-2007	68	27	customer	customer	NOUN
fbem-2007	68	28	stability	stability	NOUN
fbem-2007	68	29	.	.	PUNCT
fbem-2007	69	1	big	big	ADJ
fbem-2007	69	2	customers	customer	NOUN
fbem-2007	69	3	in	in	ADP
fbem-2007	69	4	the	the	DET
fbem-2007	69	5	performance	performance	NOUN
fbem-2007	69	6	benefits	benefit	NOUN
fbem-2007	69	7	at	at	ADP
fbem-2007	69	8	the	the	DET
fbem-2007	69	9	same	same	ADJ
fbem-2007	69	10	time	time	NOUN
fbem-2007	69	11	,	,	PUNCT
fbem-2007	69	12	also	also	ADV
fbem-2007	69	13	brought	bring	VERB
fbem-2007	69	14	the	the	DET
fbem-2007	69	15	"	"	PUNCT
fbem-2007	69	16	value	value	NOUN
fbem-2007	69	17	plunder	plunder	NOUN
fbem-2007	69	18	"	"	PUNCT
fbem-2007	69	19	crisis	crisis	NOUN
fbem-2007	69	20	,	,	PUNCT
fbem-2007	69	21	strong	strong	ADJ
fbem-2007	69	22	big	big	ADJ
fbem-2007	69	23	customer	customer	NOUN
fbem-2007	69	24	bargaining	bargaining	NOUN
fbem-2007	69	25	power	power	NOUN
fbem-2007	69	26	,	,	PUNCT
fbem-2007	69	27	in	in	ADP
fbem-2007	69	28	order	order	NOUN
fbem-2007	69	29	to	to	PART
fbem-2007	69	30	retain	retain	VERB
fbem-2007	69	31	big	big	ADJ
fbem-2007	69	32	customers	customer	NOUN
fbem-2007	69	33	,	,	PUNCT
fbem-2007	69	34	enterprises	enterprise	NOUN
fbem-2007	69	35	have	have	VERB
fbem-2007	69	36	to	to	PART
fbem-2007	69	37	make	make	VERB
fbem-2007	69	38	a	a	DET
fbem-2007	69	39	compromise	compromise	NOUN
fbem-2007	69	40	,	,	PUNCT
fbem-2007	69	41	lost	lose	VERB
fbem-2007	69	42	the	the	DET
fbem-2007	69	43	interests	interest	NOUN
fbem-2007	69	44	of	of	ADP
fbem-2007	69	45	the	the	DET
fbem-2007	69	46	enterprise	enterprise	NOUN
fbem-2007	69	47	,	,	PUNCT
fbem-2007	69	48	to	to	PART
fbem-2007	69	49	maintain	maintain	VERB
fbem-2007	69	50	the	the	DET
fbem-2007	69	51	motivation	motivation	NOUN
fbem-2007	69	52	of	of	ADP
fbem-2007	69	53	the	the	DET
fbem-2007	69	54	good	good	ADJ
fbem-2007	69	55	image	image	NOUN
fbem-2007	69	56	of	of	ADP
fbem-2007	69	57	enterprise	enterprise	NOUN
fbem-2007	69	58	,	,	PUNCT
fbem-2007	69	59	enterprises	enterprise	NOUN
fbem-2007	69	60	choose	choose	VERB
fbem-2007	69	61	surplus	surplus	NOUN
fbem-2007	69	62	management	management	NOUN
fbem-2007	69	63	behavior	behavior	NOUN
fbem-2007	69	64	,	,	PUNCT
fbem-2007	69	65	lead	lead	VERB
fbem-2007	69	66	to	to	ADP
fbem-2007	69	67	the	the	DET
fbem-2007	69	68	enterprise	enterprise	NOUN
fbem-2007	69	69	information	information	NOUN
fbem-2007	69	70	quality	quality	NOUN
fbem-2007	69	71	reduction	reduction	NOUN
fbem-2007	69	72	,	,	PUNCT
fbem-2007	69	73	deceive	deceive	VERB
fbem-2007	69	74	stakeholders	stakeholder	NOUN
fbem-2007	69	75	.	.	PUNCT
fbem-2007	70	1	in	in	ADP
fbem-2007	70	2	conclusion	conclusion	NOUN
fbem-2007	70	3	,	,	PUNCT
fbem-2007	70	4	the	the	DET
fbem-2007	70	5	following	follow	VERB
fbem-2007	70	6	assumptions	assumption	NOUN
fbem-2007	70	7	can	can	AUX
fbem-2007	70	8	be	be	AUX
fbem-2007	70	9	proposed	propose	VERB
fbem-2007	70	10	:	:	PUNCT
fbem-2007	70	11	h1b	h1b	PROPN
fbem-2007	70	12	:	:	PUNCT
fbem-2007	70	13	government	government	NOUN
fbem-2007	70	14	background	background	NOUN
fbem-2007	70	15	of	of	ADP
fbem-2007	70	16	key	key	ADJ
fbem-2007	70	17	customers	customer	NOUN
fbem-2007	70	18	will	will	AUX
fbem-2007	70	19	reduce	reduce	VERB
fbem-2007	70	20	the	the	DET
fbem-2007	70	21	quality	quality	NOUN
fbem-2007	70	22	of	of	ADP
fbem-2007	70	23	enterprise	enterprise	NOUN
fbem-2007	70	24	information	information	NOUN
fbem-2007	70	25	.	.	PUNCT
fbem-2007	71	1	3.2	3.2	NUM
fbem-2007	71	2	.	.	PUNCT
fbem-2007	72	1	analysis	analysis	NOUN
fbem-2007	72	2	of	of	ADP
fbem-2007	72	3	heterogeneity	heterogeneity	NOUN
fbem-2007	72	4	audit	audit	NOUN
fbem-2007	72	5	opinions	opinion	NOUN
fbem-2007	72	6	have	have	AUX
fbem-2007	72	7	always	always	ADV
fbem-2007	72	8	been	be	AUX
fbem-2007	72	9	the	the	DET
fbem-2007	72	10	first	first	ADJ
fbem-2007	72	11	impression	impression	NOUN
fbem-2007	72	12	of	of	ADP
fbem-2007	72	13	investors	investor	NOUN
fbem-2007	72	14	,	,	PUNCT
fbem-2007	72	15	supervisors	supervisor	NOUN
fbem-2007	72	16	and	and	CCONJ
fbem-2007	72	17	creditors	creditor	NOUN
fbem-2007	72	18	,	,	PUNCT
fbem-2007	72	19	which	which	PRON
fbem-2007	72	20	shows	show	VERB
fbem-2007	72	21	the	the	DET
fbem-2007	72	22	importance	importance	NOUN
fbem-2007	72	23	of	of	ADP
fbem-2007	72	24	audit	audit	NOUN
fbem-2007	72	25	opinions	opinion	NOUN
fbem-2007	72	26	.	.	PUNCT
fbem-2007	73	1	in	in	ADP
fbem-2007	73	2	recent	recent	ADJ
fbem-2007	73	3	years	year	NOUN
fbem-2007	73	4	,	,	PUNCT
fbem-2007	73	5	the	the	DET
fbem-2007	73	6	chinese	chinese	PROPN
fbem-2007	73	7	association	association	PROPN
fbem-2007	73	8	of	of	ADP
fbem-2007	73	9	certified	certify	VERB
fbem-2007	73	10	public	public	ADJ
fbem-2007	73	11	accountants	accountant	NOUN
fbem-2007	73	12	has	have	AUX
fbem-2007	73	13	had	have	VERB
fbem-2007	73	14	higher	high	ADJ
fbem-2007	73	15	and	and	CCONJ
fbem-2007	73	16	higher	high	ADJ
fbem-2007	73	17	requirements	requirement	NOUN
fbem-2007	73	18	for	for	ADP
fbem-2007	73	19	auditors	auditor	NOUN
fbem-2007	73	20	,	,	PUNCT
fbem-2007	73	21	and	and	CCONJ
fbem-2007	73	22	the	the	DET
fbem-2007	73	23	quality	quality	NOUN
fbem-2007	73	24	of	of	ADP
fbem-2007	73	25	enterprise	enterprise	NOUN
fbem-2007	73	26	audit	audit	NOUN
fbem-2007	73	27	is	be	AUX
fbem-2007	73	28	also	also	ADV
fbem-2007	73	29	getting	get	VERB
fbem-2007	73	30	better	well	ADJ
fbem-2007	73	31	and	and	CCONJ
fbem-2007	73	32	better	well	ADJ
fbem-2007	73	33	.	.	PUNCT
fbem-2007	74	1	the	the	DET
fbem-2007	74	2	audit	audit	NOUN
fbem-2007	74	3	risk	risk	NOUN
fbem-2007	74	4	of	of	ADP
fbem-2007	74	5	the	the	DET
fbem-2007	74	6	enterprises	enterprise	NOUN
fbem-2007	74	7	that	that	PRON
fbem-2007	74	8	are	be	AUX
fbem-2007	74	9	issued	issue	VERB
fbem-2007	74	10	with	with	ADP
fbem-2007	74	11	good	good	ADJ
fbem-2007	74	12	audit	audit	NOUN
fbem-2007	74	13	opinions	opinion	NOUN
fbem-2007	74	14	is	be	AUX
fbem-2007	74	15	higher	high	ADJ
fbem-2007	74	16	,	,	PUNCT
fbem-2007	74	17	and	and	CCONJ
fbem-2007	74	18	the	the	DET
fbem-2007	74	19	enterprises	enterprise	NOUN
fbem-2007	74	20	with	with	ADP
fbem-2007	74	21	poor	poor	ADJ
fbem-2007	74	22	audit	audit	NOUN
fbem-2007	74	23	opinions	opinion	NOUN
fbem-2007	74	24	have	have	VERB
fbem-2007	74	25	lower	low	ADJ
fbem-2007	74	26	audit	audit	NOUN
fbem-2007	74	27	risk	risk	NOUN
fbem-2007	74	28	.	.	PUNCT
fbem-2007	75	1	for	for	ADP
fbem-2007	75	2	low	low	ADJ
fbem-2007	75	3	-	-	PUNCT
fbem-2007	75	4	risk	risk	NOUN
fbem-2007	75	5	customers	customer	NOUN
fbem-2007	75	6	,	,	PUNCT
fbem-2007	75	7	auditors	auditor	NOUN
fbem-2007	75	8	adopt	adopt	VERB
fbem-2007	75	9	more	more	ADV
fbem-2007	75	10	detailed	detailed	ADJ
fbem-2007	75	11	audit	audit	NOUN
fbem-2007	75	12	procedures	procedure	NOUN
fbem-2007	75	13	in	in	ADP
fbem-2007	75	14	the	the	DET
fbem-2007	75	15	audit	audit	NOUN
fbem-2007	75	16	process	process	NOUN
fbem-2007	75	17	.	.	PUNCT
fbem-2007	76	1	enterprises	enterprise	NOUN
fbem-2007	76	2	know	know	VERB
fbem-2007	76	3	that	that	SCONJ
fbem-2007	76	4	enterprises	enterprise	NOUN
fbem-2007	76	5	with	with	ADP
fbem-2007	76	6	government	government	NOUN
fbem-2007	76	7	background	background	NOUN
fbem-2007	76	8	tend	tend	VERB
fbem-2007	76	9	to	to	PART
fbem-2007	76	10	choose	choose	VERB
fbem-2007	76	11	standard	standard	ADJ
fbem-2007	76	12	audit	audit	NOUN
fbem-2007	76	13	opinions	opinion	NOUN
fbem-2007	76	14	and	and	CCONJ
fbem-2007	76	15	obtain	obtain	VERB
fbem-2007	76	16	non	non	ADJ
fbem-2007	76	17	-	-	ADJ
fbem-2007	76	18	standard	standard	ADJ
fbem-2007	76	19	audit	audit	NOUN
fbem-2007	76	20	opinions	opinion	NOUN
fbem-2007	76	21	.	.	PUNCT
fbem-2007	77	1	therefore	therefore	ADV
fbem-2007	77	2	,	,	PUNCT
fbem-2007	77	3	such	such	ADJ
fbem-2007	77	4	enterprises	enterprise	NOUN
fbem-2007	77	5	have	have	VERB
fbem-2007	77	6	no	no	DET
fbem-2007	77	7	incentive	incentive	NOUN
fbem-2007	77	8	to	to	PART
fbem-2007	77	9	promote	promote	VERB
fbem-2007	77	10	the	the	DET
fbem-2007	77	11	role	role	NOUN
fbem-2007	77	12	of	of	ADP
fbem-2007	77	13	government	government	NOUN
fbem-2007	77	14	background	background	NOUN
fbem-2007	77	15	customers	customer	NOUN
fbem-2007	77	16	on	on	ADP
fbem-2007	77	17	enterprise	enterprise	NOUN
fbem-2007	77	18	information	information	NOUN
fbem-2007	77	19	quality	quality	NOUN
fbem-2007	77	20	.	.	PUNCT
fbem-2007	78	1	for	for	ADP
fbem-2007	78	2	high	high	ADJ
fbem-2007	78	3	-	-	PUNCT
fbem-2007	78	4	risk	risk	NOUN
fbem-2007	78	5	customers	customer	NOUN
fbem-2007	78	6	,	,	PUNCT
fbem-2007	78	7	auditors	auditor	NOUN
fbem-2007	78	8	are	be	AUX
fbem-2007	78	9	more	more	ADV
fbem-2007	78	10	cautious	cautious	ADJ
fbem-2007	78	11	to	to	PART
fbem-2007	78	12	reduce	reduce	VERB
fbem-2007	78	13	litigation	litigation	NOUN
fbem-2007	78	14	risk	risk	NOUN
fbem-2007	78	15	and	and	CCONJ
fbem-2007	78	16	reputation	reputation	NOUN
fbem-2007	78	17	risk	risk	NOUN
fbem-2007	78	18	.	.	PUNCT
fbem-2007	79	1	however	however	ADV
fbem-2007	79	2	,	,	PUNCT
fbem-2007	79	3	the	the	DET
fbem-2007	79	4	audit	audit	NOUN
fbem-2007	79	5	risk	risk	NOUN
fbem-2007	79	6	of	of	ADP
fbem-2007	79	7	the	the	DET
fbem-2007	79	8	enterprises	enterprise	NOUN
fbem-2007	79	9	issued	issue	VERB
fbem-2007	79	10	with	with	ADP
fbem-2007	79	11	standard	standard	ADJ
fbem-2007	79	12	opinions	opinion	NOUN
fbem-2007	79	13	is	be	AUX
fbem-2007	79	14	high	high	ADJ
fbem-2007	79	15	,	,	PUNCT
fbem-2007	79	16	and	and	CCONJ
fbem-2007	79	17	the	the	DET
fbem-2007	79	18	sensitivity	sensitivity	NOUN
fbem-2007	79	19	of	of	ADP
fbem-2007	79	20	the	the	DET
fbem-2007	79	21	disclosure	disclosure	NOUN
fbem-2007	79	22	of	of	ADP
fbem-2007	79	23	information	information	NOUN
fbem-2007	79	24	quality	quality	NOUN
fbem-2007	79	25	is	be	AUX
fbem-2007	79	26	high	high	ADJ
fbem-2007	79	27	.	.	PUNCT
fbem-2007	80	1	affected	affect	VERB
fbem-2007	80	2	by	by	ADP
fbem-2007	80	3	the	the	DET
fbem-2007	80	4	characteristics	characteristic	NOUN
fbem-2007	80	5	of	of	ADP
fbem-2007	80	6	customers	customer	NOUN
fbem-2007	80	7	,	,	PUNCT
fbem-2007	80	8	the	the	DET
fbem-2007	80	9	enterprises	enterprise	NOUN
fbem-2007	80	10	have	have	VERB
fbem-2007	80	11	the	the	DET
fbem-2007	80	12	incentive	incentive	NOUN
fbem-2007	80	13	to	to	PART
fbem-2007	80	14	improve	improve	VERB
fbem-2007	80	15	the	the	DET
fbem-2007	80	16	quality	quality	NOUN
fbem-2007	80	17	of	of	ADP
fbem-2007	80	18	information	information	NOUN
fbem-2007	80	19	disclosure	disclosure	NOUN
fbem-2007	80	20	.	.	PUNCT
fbem-2007	81	1	competitive	competitive	ADJ
fbem-2007	81	2	pressure	pressure	NOUN
fbem-2007	81	3	of	of	ADP
fbem-2007	81	4	industry	industry	NOUN
fbem-2007	81	5	,	,	PUNCT
fbem-2007	81	6	in	in	ADP
fbem-2007	81	7	the	the	DET
fbem-2007	81	8	enterprise	enterprise	NOUN
fbem-2007	81	9	of	of	ADP
fbem-2007	81	10	the	the	DET
fbem-2007	81	11	risk	risk	NOUN
fbem-2007	81	12	of	of	ADP
fbem-2007	81	13	instability	instability	NOUN
fbem-2007	81	14	,	,	PUNCT
fbem-2007	81	15	market	market	NOUN
fbem-2007	81	16	saturation	saturation	NOUN
fbem-2007	81	17	,	,	PUNCT
fbem-2007	81	18	in	in	ADP
fbem-2007	81	19	order	order	NOUN
fbem-2007	81	20	to	to	PART
fbem-2007	81	21	cope	cope	VERB
fbem-2007	81	22	with	with	ADP
fbem-2007	81	23	the	the	DET
fbem-2007	81	24	uncertainty	uncertainty	NOUN
fbem-2007	81	25	risk	risk	NOUN
fbem-2007	81	26	,	,	PUNCT
fbem-2007	81	27	enterprises	enterprise	NOUN
fbem-2007	81	28	urgently	urgently	ADV
fbem-2007	81	29	need	need	VERB
fbem-2007	81	30	to	to	PART
fbem-2007	81	31	enhance	enhance	VERB
fbem-2007	81	32	core	core	NOUN
fbem-2007	81	33	competitiveness	competitiveness	NOUN
fbem-2007	81	34	,	,	PUNCT
fbem-2007	81	35	so	so	SCONJ
fbem-2007	81	36	enterprises	enterprise	NOUN
fbem-2007	81	37	need	need	VERB
fbem-2007	81	38	stable	stable	ADJ
fbem-2007	81	39	and	and	CCONJ
fbem-2007	81	40	safe	safe	ADJ
fbem-2007	81	41	customer	customer	NOUN
fbem-2007	81	42	relations	relation	NOUN
fbem-2007	81	43	to	to	PART
fbem-2007	81	44	bring	bring	VERB
fbem-2007	81	45	a	a	DET
fbem-2007	81	46	steady	steady	ADJ
fbem-2007	81	47	stream	stream	NOUN
fbem-2007	81	48	of	of	ADP
fbem-2007	81	49	cash	cash	NOUN
fbem-2007	81	50	flow	flow	NOUN
fbem-2007	81	51	,	,	PUNCT
fbem-2007	81	52	on	on	ADP
fbem-2007	81	53	the	the	DET
fbem-2007	81	54	one	one	NUM
fbem-2007	81	55	hand	hand	NOUN
fbem-2007	81	56	,	,	PUNCT
fbem-2007	81	57	capital	capital	NOUN
fbem-2007	81	58	guarantee	guarantee	NOUN
fbem-2007	81	59	makes	make	VERB
fbem-2007	81	60	enterprise	enterprise	NOUN
fbem-2007	81	61	high	high	ADJ
fbem-2007	81	62	quality	quality	NOUN
fbem-2007	81	63	development	development	NOUN
fbem-2007	81	64	,	,	PUNCT
fbem-2007	81	65	on	on	ADP
fbem-2007	81	66	the	the	DET
fbem-2007	81	67	other	other	ADJ
fbem-2007	81	68	hand	hand	NOUN
fbem-2007	81	69	,	,	PUNCT
fbem-2007	81	70	the	the	DET
fbem-2007	81	71	good	good	ADJ
fbem-2007	81	72	image	image	NOUN
fbem-2007	81	73	of	of	ADP
fbem-2007	81	74	the	the	DET
fbem-2007	81	75	enterprise	enterprise	NOUN
fbem-2007	81	76	can	can	AUX
fbem-2007	81	77	attract	attract	VERB
fbem-2007	81	78	more	more	ADJ
fbem-2007	81	79	quality	quality	NOUN
fbem-2007	81	80	customers	customer	NOUN
fbem-2007	81	81	,	,	PUNCT
fbem-2007	81	82	and	and	CCONJ
fbem-2007	81	83	the	the	DET
fbem-2007	81	84	quality	quality	NOUN
fbem-2007	81	85	of	of	ADP
fbem-2007	81	86	enterprise	enterprise	NOUN
fbem-2007	81	87	information	information	NOUN
fbem-2007	81	88	is	be	AUX
fbem-2007	81	89	further	far	ADV
fbem-2007	81	90	improved	improve	VERB
fbem-2007	81	91	.	.	PUNCT
fbem-2007	82	1	however	however	ADV
fbem-2007	82	2	,	,	PUNCT
fbem-2007	82	3	enterprises	enterprise	NOUN
fbem-2007	82	4	in	in	ADP
fbem-2007	82	5	industries	industry	NOUN
fbem-2007	82	6	with	with	ADP
fbem-2007	82	7	little	little	ADJ
fbem-2007	82	8	competitive	competitive	ADJ
fbem-2007	82	9	pressure	pressure	NOUN
fbem-2007	82	10	rely	rely	NOUN
fbem-2007	82	11	on	on	ADP
fbem-2007	82	12	a	a	DET
fbem-2007	82	13	moderate	moderate	ADJ
fbem-2007	82	14	industry	industry	NOUN
fbem-2007	82	15	environment	environment	NOUN
fbem-2007	82	16	,	,	PUNCT
fbem-2007	82	17	with	with	ADP
fbem-2007	82	18	little	little	ADJ
fbem-2007	82	19	survival	survival	NOUN
fbem-2007	82	20	pressure	pressure	NOUN
fbem-2007	82	21	,	,	PUNCT
fbem-2007	82	22	and	and	CCONJ
fbem-2007	82	23	have	have	VERB
fbem-2007	82	24	a	a	DET
fbem-2007	82	25	weaker	weak	ADJ
fbem-2007	82	26	impetus	impetus	NOUN
fbem-2007	82	27	to	to	PART
fbem-2007	82	28	improve	improve	VERB
fbem-2007	82	29	enterprise	enterprise	NOUN
fbem-2007	82	30	information	information	NOUN
fbem-2007	82	31	quality	quality	NOUN
fbem-2007	82	32	.	.	PUNCT
fbem-2007	83	1	therefore	therefore	ADV
fbem-2007	83	2	,	,	PUNCT
fbem-2007	83	3	audit	audit	NOUN
fbem-2007	83	4	opinions	opinion	NOUN
fbem-2007	83	5	are	be	AUX
fbem-2007	83	6	good	good	ADJ
fbem-2007	83	7	,	,	PUNCT
fbem-2007	83	8	the	the	PRON
fbem-2007	83	9	greater	great	ADJ
fbem-2007	83	10	the	the	DET
fbem-2007	83	11	sensitivity	sensitivity	NOUN
fbem-2007	83	12	of	of	ADP
fbem-2007	83	13	enterprises	enterprise	NOUN
fbem-2007	83	14	with	with	ADP
fbem-2007	83	15	greater	great	ADJ
fbem-2007	83	16	industry	industry	NOUN
fbem-2007	83	17	competition	competition	NOUN
fbem-2007	83	18	pressure	pressure	NOUN
fbem-2007	83	19	.	.	PUNCT
fbem-2007	84	1	based	base	VERB
fbem-2007	84	2	on	on	ADP
fbem-2007	84	3	the	the	DET
fbem-2007	84	4	natural	natural	ADJ
fbem-2007	84	5	supervision	supervision	NOUN
fbem-2007	84	6	role	role	NOUN
fbem-2007	84	7	of	of	ADP
fbem-2007	84	8	the	the	DET
fbem-2007	84	9	government	government	NOUN
fbem-2007	84	10	,	,	PUNCT
fbem-2007	84	11	the	the	DET
fbem-2007	84	12	information	information	NOUN
fbem-2007	84	13	quality	quality	NOUN
fbem-2007	84	14	of	of	ADP
fbem-2007	84	15	enterprises	enterprise	NOUN
fbem-2007	84	16	with	with	ADP
fbem-2007	84	17	large	large	ADJ
fbem-2007	84	18	government	government	NOUN
fbem-2007	84	19	background	background	NOUN
fbem-2007	84	20	customers	customer	NOUN
fbem-2007	84	21	will	will	AUX
fbem-2007	84	22	be	be	AUX
fbem-2007	84	23	higher	high	ADJ
fbem-2007	84	24	.	.	PUNCT
fbem-2007	85	1	in	in	ADP
fbem-2007	85	2	conclusion	conclusion	NOUN
fbem-2007	85	3	,	,	PUNCT
fbem-2007	85	4	the	the	DET
fbem-2007	85	5	following	follow	VERB
fbem-2007	85	6	assumptions	assumption	NOUN
fbem-2007	85	7	can	can	AUX
fbem-2007	85	8	be	be	AUX
fbem-2007	85	9	made	make	VERB
fbem-2007	85	10	:	:	PUNCT
fbem-2007	85	11	h2	h2	NOUN
fbem-2007	85	12	:	:	PUNCT
fbem-2007	85	13	compared	compare	VERB
fbem-2007	85	14	with	with	ADP
fbem-2007	85	15	poor	poor	ADJ
fbem-2007	85	16	audit	audit	NOUN
fbem-2007	85	17	opinions	opinion	NOUN
fbem-2007	85	18	,	,	PUNCT
fbem-2007	85	19	big	big	ADJ
fbem-2007	85	20	customers	customer	NOUN
fbem-2007	85	21	with	with	ADP
fbem-2007	85	22	government	government	NOUN
fbem-2007	85	23	background	background	NOUN
fbem-2007	85	24	can	can	AUX
fbem-2007	85	25	help	help	VERB
fbem-2007	85	26	to	to	PART
fbem-2007	85	27	improve	improve	VERB
fbem-2007	85	28	enterprise	enterprise	NOUN
fbem-2007	85	29	information	information	NOUN
fbem-2007	85	30	quality	quality	NOUN
fbem-2007	85	31	in	in	ADP
fbem-2007	85	32	enterprises	enterprise	NOUN
fbem-2007	85	33	with	with	ADP
fbem-2007	85	34	good	good	ADJ
fbem-2007	85	35	audit	audit	NOUN
fbem-2007	85	36	opinions	opinion	NOUN
fbem-2007	85	37	.	.	PUNCT
fbem-2007	86	1	h3	h3	NOUN
fbem-2007	86	2	:	:	PUNCT
fbem-2007	86	3	compared	compare	VERB
fbem-2007	86	4	with	with	ADP
fbem-2007	86	5	the	the	DET
fbem-2007	86	6	industry	industry	NOUN
fbem-2007	86	7	competition	competition	NOUN
fbem-2007	86	8	pressure	pressure	NOUN
fbem-2007	86	9	and	and	CCONJ
fbem-2007	86	10	the	the	DET
fbem-2007	86	11	industry	industry	NOUN
fbem-2007	86	12	competition	competition	NOUN
fbem-2007	86	13	pressure	pressure	NOUN
fbem-2007	86	14	,	,	PUNCT
fbem-2007	86	15	the	the	DET
fbem-2007	86	16	enterprises	enterprise	NOUN
fbem-2007	86	17	with	with	ADP
fbem-2007	86	18	great	great	ADJ
fbem-2007	86	19	competition	competition	NOUN
fbem-2007	86	20	pressure	pressure	NOUN
fbem-2007	86	21	in	in	ADP
fbem-2007	86	22	the	the	DET
fbem-2007	86	23	industry	industry	NOUN
fbem-2007	86	24	have	have	AUX
fbem-2007	86	25	a	a	DET
fbem-2007	86	26	more	more	ADV
fbem-2007	86	27	significant	significant	ADJ
fbem-2007	86	28	impact	impact	NOUN
fbem-2007	86	29	on	on	ADP
fbem-2007	86	30	the	the	DET
fbem-2007	86	31	quality	quality	NOUN
fbem-2007	86	32	of	of	ADP
fbem-2007	86	33	enterprise	enterprise	NOUN
fbem-2007	86	34	information	information	NOUN
fbem-2007	86	35	.	.	PUNCT
fbem-2007	87	1	4	4	X
fbem-2007	87	2	.	.	X
fbem-2007	87	3	research	research	NOUN
fbem-2007	87	4	design	design	NOUN
fbem-2007	87	5	4.1	4.1	NUM
fbem-2007	87	6	.	.	PUNCT
fbem-2007	88	1	sample	sample	NOUN
fbem-2007	88	2	selection	selection	NOUN
fbem-2007	88	3	and	and	CCONJ
fbem-2007	88	4	data	datum	NOUN
fbem-2007	88	5	source	source	NOUN
fbem-2007	88	6	the	the	DET
fbem-2007	88	7	information	information	NOUN
fbem-2007	88	8	of	of	ADP
fbem-2007	88	9	the	the	DET
fbem-2007	88	10	top	top	ADJ
fbem-2007	88	11	five	five	NUM
fbem-2007	88	12	customers	customer	NOUN
fbem-2007	88	13	of	of	ADP
fbem-2007	88	14	the	the	DET
fbem-2007	88	15	listed	list	VERB
fbem-2007	88	16	companies	company	NOUN
fbem-2007	88	17	is	be	AUX
fbem-2007	88	18	obtained	obtain	VERB
fbem-2007	88	19	through	through	ADP
fbem-2007	88	20	the	the	DET
fbem-2007	88	21	national	national	ADJ
fbem-2007	88	22	taian	taian	ADJ
fbem-2007	88	23	database	database	NOUN
fbem-2007	88	24	,	,	PUNCT
fbem-2007	88	25	and	and	CCONJ
fbem-2007	88	26	then	then	ADV
fbem-2007	88	27	whether	whether	SCONJ
fbem-2007	88	28	the	the	DET
fbem-2007	88	29	top	top	ADJ
fbem-2007	88	30	five	five	NUM
fbem-2007	88	31	customers	customer	NOUN
fbem-2007	88	32	are	be	AUX
fbem-2007	88	33	the	the	DET
fbem-2007	88	34	major	major	ADJ
fbem-2007	88	35	customers	customer	NOUN
fbem-2007	88	36	with	with	ADP
fbem-2007	88	37	the	the	DET
fbem-2007	88	38	government	government	NOUN
fbem-2007	88	39	background	background	NOUN
fbem-2007	88	40	is	be	AUX
fbem-2007	88	41	judged	judge	VERB
fbem-2007	88	42	through	through	ADP
fbem-2007	88	43	the	the	DET
fbem-2007	88	44	national	national	ADJ
fbem-2007	88	45	enterprise	enterprise	NOUN
fbem-2007	88	46	information	information	NOUN
fbem-2007	88	47	disclosure	disclosure	NOUN
fbem-2007	88	48	system	system	NOUN
fbem-2007	88	49	.	.	PUNCT
fbem-2007	89	1	finally	finally	ADV
fbem-2007	89	2	,	,	PUNCT
fbem-2007	89	3	the	the	DET
fbem-2007	89	4	data	datum	NOUN
fbem-2007	89	5	of	of	ADP
fbem-2007	89	6	listed	list	VERB
fbem-2007	89	7	companies	company	NOUN
fbem-2007	89	8	from	from	ADP
fbem-2007	89	9	2011	2011	NUM
fbem-2007	89	10	to	to	ADP
fbem-2007	89	11	2020	2020	NUM
fbem-2007	89	12	were	be	AUX
fbem-2007	89	13	selected	select	VERB
fbem-2007	89	14	for	for	ADP
fbem-2007	89	15	research	research	NOUN
fbem-2007	89	16	.	.	PUNCT
fbem-2007	90	1	other	other	ADJ
fbem-2007	90	2	data	datum	NOUN
fbem-2007	90	3	were	be	AUX
fbem-2007	90	4	obtained	obtain	VERB
fbem-2007	90	5	from	from	ADP
fbem-2007	90	6	the	the	DET
fbem-2007	90	7	taian	taian	ADJ
fbem-2007	90	8	database	database	NOUN
fbem-2007	90	9	.	.	PUNCT
fbem-2007	91	1	in	in	ADP
fbem-2007	91	2	order	order	NOUN
fbem-2007	91	3	to	to	PART
fbem-2007	91	4	ensure	ensure	VERB
fbem-2007	91	5	the	the	DET
fbem-2007	91	6	reliability	reliability	NOUN
fbem-2007	91	7	of	of	ADP
fbem-2007	91	8	conclusions	conclusion	NOUN
fbem-2007	91	9	and	and	CCONJ
fbem-2007	91	10	data	datum	NOUN
fbem-2007	91	11	integrity	integrity	NOUN
fbem-2007	91	12	,	,	PUNCT
fbem-2007	91	13	the	the	DET
fbem-2007	91	14	following	follow	VERB
fbem-2007	91	15	procedures	procedure	NOUN
fbem-2007	91	16	were	be	AUX
fbem-2007	91	17	made	make	VERB
fbem-2007	91	18	:	:	PUNCT
fbem-2007	91	19	(	(	PUNCT
fbem-2007	91	20	1	1	X
fbem-2007	91	21	)	)	PUNCT
fbem-2007	91	22	excluding	exclude	VERB
fbem-2007	91	23	delisted	delist	VERB
fbem-2007	91	24	,	,	PUNCT
fbem-2007	91	25	st	st	PROPN
fbem-2007	91	26	or	or	CCONJ
fbem-2007	91	27	*	*	PROPN
fbem-2007	91	28	st	st	PROPN
fbem-2007	91	29	companies	company	NOUN
fbem-2007	91	30	to	to	PART
fbem-2007	91	31	avoid	avoid	VERB
fbem-2007	91	32	the	the	DET
fbem-2007	91	33	impact	impact	NOUN
fbem-2007	91	34	caused	cause	VERB
fbem-2007	91	35	by	by	ADP
fbem-2007	91	36	abnormal	abnormal	ADJ
fbem-2007	91	37	financial	financial	ADJ
fbem-2007	91	38	conditions	condition	NOUN
fbem-2007	91	39	of	of	ADP
fbem-2007	91	40	the	the	DET
fbem-2007	91	41	enterprise	enterprise	NOUN
fbem-2007	91	42	;	;	PUNCT
fbem-2007	91	43	(	(	PUNCT
fbem-2007	91	44	2	2	X
fbem-2007	91	45	)	)	PUNCT
fbem-2007	91	46	excluding	exclude	VERB
fbem-2007	91	47	sample	sample	NOUN
fbem-2007	91	48	enterprises	enterprise	NOUN
fbem-2007	91	49	with	with	ADP
fbem-2007	91	50	missing	miss	VERB
fbem-2007	91	51	data	datum	NOUN
fbem-2007	91	52	;	;	PUNCT
fbem-2007	91	53	and	and	CCONJ
fbem-2007	91	54	(	(	PUNCT
fbem-2007	91	55	3	3	X
fbem-2007	91	56	)	)	PUNCT
fbem-2007	91	57	to	to	PART
fbem-2007	91	58	avoid	avoid	VERB
fbem-2007	91	59	the	the	DET
fbem-2007	91	60	impact	impact	NOUN
fbem-2007	91	61	of	of	ADP
fbem-2007	91	62	extreme	extreme	ADJ
fbem-2007	91	63	values	value	NOUN
fbem-2007	91	64	,	,	PUNCT
fbem-2007	91	65	all	all	DET
fbem-2007	91	66	continuous	continuous	ADJ
fbem-2007	91	67	variables	variable	NOUN
fbem-2007	91	68	are	be	AUX
fbem-2007	91	69	treated	treat	VERB
fbem-2007	91	70	by	by	ADP
fbem-2007	91	71	1	1	NUM
fbem-2007	91	72	%	%	NOUN
fbem-2007	91	73	tail	tail	NOUN
fbem-2007	91	74	reduction	reduction	NOUN
fbem-2007	91	75	.	.	PUNCT
fbem-2007	92	1	after	after	ADP
fbem-2007	92	2	the	the	DET
fbem-2007	92	3	above	above	ADJ
fbem-2007	92	4	screening	screening	NOUN
fbem-2007	92	5	,	,	PUNCT
fbem-2007	92	6	633	633	NUM
fbem-2007	92	7	listed	list	VERB
fbem-2007	92	8	companies	company	NOUN
fbem-2007	92	9	,	,	PUNCT
fbem-2007	92	10	a	a	DET
fbem-2007	92	11	total	total	NOUN
fbem-2007	92	12	of	of	ADP
fbem-2007	92	13	2	2	NUM
fbem-2007	92	14	721	721	NUM
fbem-2007	92	15	companies	company	NOUN
fbem-2007	92	16	-	-	PUNCT
fbem-2007	92	17	annual	annual	ADJ
fbem-2007	92	18	observations	observation	NOUN
fbem-2007	92	19	.	.	PUNCT
fbem-2007	93	1	4.2	4.2	NUM
fbem-2007	93	2	.	.	PUNCT
fbem-2007	94	1	variable	variable	ADJ
fbem-2007	94	2	-	-	PUNCT
fbem-2007	94	3	definition	definition	NOUN
fbem-2007	94	4	4.2.1	4.2.1	NOUN
fbem-2007	94	5	.	.	PUNCT
fbem-2007	95	1	government	government	NOUN
fbem-2007	95	2	background	background	NOUN
fbem-2007	95	3	(	(	PUNCT
fbem-2007	95	4	gov1	gov1	PROPN
fbem-2007	95	5	)	)	PUNCT
fbem-2007	95	6	referring	refer	VERB
fbem-2007	95	7	to	to	ADP
fbem-2007	95	8	the	the	DET
fbem-2007	95	9	practice	practice	NOUN
fbem-2007	95	10	of	of	ADP
fbem-2007	95	11	cohen	cohen	PROPN
fbem-2007	95	12	et	et	PROPN
fbem-2007	95	13	al	al	PROPN
fbem-2007	95	14	.	.	PUNCT
fbem-2007	96	1	(	(	PUNCT
fbem-2007	96	2	2020)[20	2020)[20	NOUN
fbem-2007	96	3	]	]	PUNCT
fbem-2007	96	4	and	and	CCONJ
fbem-2007	96	5	dou	dou	PROPN
fbem-2007	96	6	chao	chao	PROPN
fbem-2007	96	7	et	et	PROPN
fbem-2007	96	8	al	al	PROPN
fbem-2007	96	9	.	.	PROPN
fbem-2007	97	1	(	(	PUNCT
fbem-2007	97	2	2020	2020	NUM
fbem-2007	97	3	)	)	PUNCT
fbem-2007	98	1	[	[	X
fbem-2007	98	2	8	8	NUM
fbem-2007	98	3	]	]	PUNCT
fbem-2007	98	4	,	,	PUNCT
fbem-2007	98	5	the	the	DET
fbem-2007	98	6	major	major	ADJ
fbem-2007	98	7	government	government	NOUN
fbem-2007	98	8	customers	customer	NOUN
fbem-2007	98	9	are	be	AUX
fbem-2007	98	10	identified	identify	VERB
fbem-2007	98	11	based	base	VERB
fbem-2007	98	12	on	on	ADP
fbem-2007	98	13	the	the	DET
fbem-2007	98	14	specific	specific	ADJ
fbem-2007	98	15	names	name	NOUN
fbem-2007	98	16	of	of	ADP
fbem-2007	98	17	the	the	DET
fbem-2007	98	18	top	top	ADJ
fbem-2007	98	19	five	five	NUM
fbem-2007	98	20	customers	customer	NOUN
fbem-2007	98	21	voluntarily	voluntarily	ADV
fbem-2007	98	22	disclosed	disclose	VERB
fbem-2007	98	23	by	by	ADP
fbem-2007	98	24	the	the	DET
fbem-2007	98	25	listed	list	VERB
fbem-2007	98	26	companies	company	NOUN
fbem-2007	98	27	in	in	ADP
fbem-2007	98	28	china	china	PROPN
fbem-2007	98	29	.	.	PUNCT
fbem-2007	99	1	4.2.2	4.2.2	X
fbem-2007	99	2	.	.	PUNCT
fbem-2007	99	3	accounting	account	VERB
fbem-2007	99	4	information	information	NOUN
fbem-2007	99	5	quality	quality	NOUN
fbem-2007	99	6	(	(	PUNCT
fbem-2007	99	7	quality	quality	NOUN
fbem-2007	99	8	)	)	PUNCT
fbem-2007	99	9	drawing	draw	VERB
fbem-2007	99	10	on	on	ADP
fbem-2007	99	11	the	the	DET
fbem-2007	99	12	measurement	measurement	NOUN
fbem-2007	99	13	method	method	NOUN
fbem-2007	99	14	of	of	ADP
fbem-2007	99	15	sun	sun	PROPN
fbem-2007	99	16	chenggang	chenggang	PROPN
fbem-2007	99	17	et	et	PROPN
fbem-2007	99	18	al	al	PROPN
fbem-2007	99	19	.	.	PROPN
fbem-2007	100	1	(	(	PUNCT
fbem-2007	100	2	2017)[21	2017)[21	NUM
fbem-2007	100	3	]	]	X
fbem-2007	100	4	and	and	CCONJ
fbem-2007	100	5	yang	yang	PROPN
fbem-2007	100	6	haiyan	haiyan	PROPN
fbem-2007	100	7	et	et	PROPN
fbem-2007	100	8	al	al	PROPN
fbem-2007	100	9	.	.	PUNCT
fbem-2007	101	1	(	(	PUNCT
fbem-2007	101	2	2012)[22	2012)[22	NUM
fbem-2007	101	3	]	]	PUNCT
fbem-2007	101	4	,	,	PUNCT
fbem-2007	101	5	the	the	DET
fbem-2007	101	6	quality	quality	NOUN
fbem-2007	101	7	of	of	ADP
fbem-2007	101	8	accounting	accounting	NOUN
fbem-2007	101	9	information	information	NOUN
fbem-2007	101	10	disclosure	disclosure	NOUN
fbem-2007	101	11	is	be	AUX
fbem-2007	101	12	measured	measure	VERB
fbem-2007	101	13	according	accord	VERB
fbem-2007	101	14	to	to	ADP
fbem-2007	101	15	the	the	DET
fbem-2007	101	16	evaluation	evaluation	NOUN
fbem-2007	101	17	level	level	NOUN
fbem-2007	101	18	of	of	ADP
fbem-2007	101	19	the	the	DET
fbem-2007	101	20	shenzhen	shenzhen	PROPN
fbem-2007	101	21	stock	stock	PROPN
fbem-2007	101	22	exchange	exchange	PROPN
fbem-2007	101	23	,	,	PUNCT
fbem-2007	101	24	with	with	ADP
fbem-2007	101	25	excellent	excellent	ADJ
fbem-2007	101	26	,	,	PUNCT
fbem-2007	101	27	good	good	ADJ
fbem-2007	101	28	,	,	PUNCT
fbem-2007	101	29	passing	pass	VERB
fbem-2007	101	30	and	and	CCONJ
fbem-2007	101	31	failing	fail	VERB
fbem-2007	101	32	scores	score	NOUN
fbem-2007	101	33	of	of	ADP
fbem-2007	101	34	1,2,3	1,2,3	NUM
fbem-2007	101	35	and	and	CCONJ
fbem-2007	101	36	4	4	NUM
fbem-2007	101	37	respectively	respectively	ADV
fbem-2007	101	38	.	.	PUNCT
fbem-2007	102	1	transparency	transparency	NOUN
fbem-2007	102	2	of	of	ADP
fbem-2007	102	3	information	information	NOUN
fbem-2007	102	4	disclosure	disclosure	NOUN
fbem-2007	102	5	.	.	PUNCT
fbem-2007	103	1	the	the	DET
fbem-2007	103	2	shenzhen	shenzhen	PROPN
fbem-2007	103	3	stock	stock	PROPN
fbem-2007	103	4	exchange	exchange	PROPN
fbem-2007	103	5	information	information	NOUN
fbem-2007	103	6	disclosure	disclosure	NOUN
fbem-2007	103	7	evaluation	evaluation	NOUN
fbem-2007	103	8	(	(	PUNCT
fbem-2007	103	9	quality	quality	NOUN
fbem-2007	103	10	)	)	PUNCT
fbem-2007	103	11	is	be	AUX
fbem-2007	103	12	used	use	VERB
fbem-2007	103	13	to	to	PART
fbem-2007	103	14	express	express	VERB
fbem-2007	103	15	the	the	DET
fbem-2007	103	16	overall	overall	ADJ
fbem-2007	103	17	quality	quality	NOUN
fbem-2007	103	18	of	of	ADP
fbem-2007	103	19	the	the	DET
fbem-2007	103	20	disclosure	disclosure	NOUN
fbem-2007	103	21	.	.	PUNCT
fbem-2007	104	1	4.2.3	4.2.3	X
fbem-2007	104	2	.	.	PUNCT
fbem-2007	105	1	other	other	ADJ
fbem-2007	105	2	main	main	ADJ
fbem-2007	105	3	variables	variable	NOUN
fbem-2007	105	4	are	be	AUX
fbem-2007	105	5	as	as	SCONJ
fbem-2007	105	6	shown	show	VERB
fbem-2007	105	7	in	in	ADP
fbem-2007	105	8	table	table	NOUN
fbem-2007	105	9	1	1	NUM
fbem-2007	105	10	4.3	4.3	NUM
fbem-2007	105	11	.	.	PUNCT
fbem-2007	105	12	model	model	PROPN
fbem-2007	105	13	specification	specification	PROPN
fbem-2007	105	14	qualityi	qualityi	PROPN
fbem-2007	105	15	,	,	PUNCT
fbem-2007	105	16	t	t	PROPN
fbem-2007	105	17	=	=	SYM
fbem-2007	105	18	β0+β1gov1i	β0+β1gov1i	PROPN
fbem-2007	105	19	,	,	PUNCT
fbem-2007	105	20	t+∑（αj	t+∑（αj	NOUN
fbem-2007	105	21	,	,	PUNCT
fbem-2007	105	22	t×controlj	t×controlj	NOUN
fbem-2007	105	23	,	,	PUNCT
fbem-2007	105	24	t）+εi	t）+εi	NOUN
fbem-2007	105	25	,	,	PUNCT
fbem-2007	105	26	t	t	PROPN
fbem-2007	105	27	(	(	PUNCT
fbem-2007	105	28	1	1	NUM
fbem-2007	105	29	)	)	PUNCT
fbem-2007	105	30	in	in	ADP
fbem-2007	105	31	the	the	DET
fbem-2007	105	32	above	above	ADJ
fbem-2007	105	33	model	model	NOUN
fbem-2007	105	34	,	,	PUNCT
fbem-2007	105	35	quality	quality	NOUN
fbem-2007	105	36	is	be	AUX
fbem-2007	105	37	the	the	DET
fbem-2007	105	38	enterprise	enterprise	NOUN
fbem-2007	105	39	information	information	NOUN
fbem-2007	105	40	quality	quality	NOUN
fbem-2007	105	41	,	,	PUNCT
fbem-2007	105	42	ε	ε	PROPN
fbem-2007	105	43	is	be	AUX
fbem-2007	105	44	the	the	DET
fbem-2007	105	45	random	random	ADJ
fbem-2007	105	46	error	error	NOUN
fbem-2007	105	47	term	term	NOUN
fbem-2007	105	48	,	,	PUNCT
fbem-2007	105	49	and	and	CCONJ
fbem-2007	105	50	control	control	NOUN
fbem-2007	105	51	is	be	AUX
fbem-2007	105	52	the	the	DET
fbem-2007	105	53	control	control	NOUN
fbem-2007	105	54	variable	variable	NOUN
fbem-2007	105	55	,	,	PUNCT
fbem-2007	105	56	including	include	VERB
fbem-2007	105	57	all	all	DET
fbem-2007	105	58	the	the	DET
fbem-2007	105	59	previous	previous	ADJ
fbem-2007	105	60	control	control	NOUN
fbem-2007	105	61	variables	variable	NOUN
fbem-2007	105	62	,	,	PUNCT
fbem-2007	105	63	and	and	CCONJ
fbem-2007	105	64	the	the	DET
fbem-2007	105	65	specific	specific	ADJ
fbem-2007	105	66	definition	definition	NOUN
fbem-2007	105	67	is	be	AUX
fbem-2007	105	68	as	as	SCONJ
fbem-2007	105	69	shown	show	VERB
fbem-2007	105	70	in	in	ADP
fbem-2007	105	71	table	table	NOUN
fbem-2007	105	72	1	1	NUM
fbem-2007	105	73	.	.	PUNCT
fbem-2007	106	1	if	if	SCONJ
fbem-2007	106	2	the	the	DET
fbem-2007	106	3	regression	regression	NOUN
fbem-2007	106	4	coefficient	coefficient	NOUN
fbem-2007	106	5	of	of	ADP
fbem-2007	106	6	government	government	NOUN
fbem-2007	106	7	background	background	NOUN
fbem-2007	106	8	customers	customer	NOUN
fbem-2007	106	9	(	(	PUNCT
fbem-2007	106	10	gov	gov	NOUN
fbem-2007	106	11	)	)	PUNCT
fbem-2007	106	12	in	in	ADP
fbem-2007	106	13	the	the	DET
fbem-2007	106	14	empirical	empirical	ADJ
fbem-2007	106	15	results	result	NOUN
fbem-2007	106	16	of	of	ADP
fbem-2007	106	17	the	the	DET
fbem-2007	106	18	model	model	NOUN
fbem-2007	106	19	(	(	PUNCT
fbem-2007	106	20	1	1	X
fbem-2007	106	21	)	)	PUNCT
fbem-2007	106	22	is	be	AUX
fbem-2007	106	23	negative	negative	ADJ
fbem-2007	106	24	and	and	CCONJ
fbem-2007	106	25	can	can	AUX
fbem-2007	106	26	pass	pass	VERB
fbem-2007	106	27	the	the	DET
fbem-2007	106	28	significance	significance	NOUN
fbem-2007	106	29	test	test	NOUN
fbem-2007	106	30	,	,	PUNCT
fbem-2007	106	31	then	then	ADV
fbem-2007	106	32	assume	assume	VERB
fbem-2007	106	33	that	that	SCONJ
fbem-2007	106	34	h1	h1	PROPN
fbem-2007	106	35	is	be	AUX
fbem-2007	106	36	confirmed	confirm	VERB
fbem-2007	106	37	.	.	PUNCT
fbem-2007	107	1	that	that	PRON
fbem-2007	107	2	is	be	AUX
fbem-2007	107	3	,	,	PUNCT
fbem-2007	107	4	big	big	ADJ
fbem-2007	107	5	customers	customer	NOUN
fbem-2007	107	6	with	with	ADP
fbem-2007	107	7	government	government	NOUN
fbem-2007	107	8	background	background	NOUN
fbem-2007	107	9	can	can	AUX
fbem-2007	107	10	promote	promote	VERB
fbem-2007	107	11	the	the	DET
fbem-2007	107	12	improvement	improvement	NOUN
fbem-2007	107	13	of	of	ADP
fbem-2007	107	14	enterprise	enterprise	NOUN
fbem-2007	107	15	information	information	NOUN
fbem-2007	107	16	quality	quality	NOUN
fbem-2007	107	17	.	.	PUNCT
fbem-2007	108	1	204	204	NUM
fbem-2007	108	2	table	table	NOUN
fbem-2007	108	3	1	1	NUM
fbem-2007	108	4	.	.	PUNCT
fbem-2007	109	1	a	a	DET
fbem-2007	109	2	list	list	NOUN
fbem-2007	109	3	of	of	ADP
fbem-2007	109	4	variable	variable	ADJ
fbem-2007	109	5	definitions	definition	NOUN
fbem-2007	109	6	and	and	CCONJ
fbem-2007	109	7	measures	measure	NOUN
fbem-2007	109	8	type	type	NOUN
fbem-2007	109	9	of	of	ADP
fbem-2007	109	10	variable	variable	ADJ
fbem-2007	109	11	sign	sign	NOUN
fbem-2007	109	12	variable	variable	ADJ
fbem-2007	109	13	name	name	NOUN
fbem-2007	109	14	definition	definition	NOUN
fbem-2007	109	15	definition	definition	NOUN
fbem-2007	109	16	quality	quality	NOUN
fbem-2007	109	17	listed	list	VERB
fbem-2007	109	18	companies	company	NOUN
fbem-2007	109	19	disclosure	disclosure	VERB
fbem-2007	109	20	evaluation	evaluation	NOUN
fbem-2007	109	21	scores	score	NOUN
fbem-2007	109	22	according	accord	VERB
fbem-2007	109	23	to	to	ADP
fbem-2007	109	24	the	the	DET
fbem-2007	109	25	evaluation	evaluation	NOUN
fbem-2007	109	26	level	level	NOUN
fbem-2007	109	27	of	of	ADP
fbem-2007	109	28	the	the	DET
fbem-2007	109	29	shenzhen	shenzhen	PROPN
fbem-2007	109	30	stock	stock	PROPN
fbem-2007	109	31	exchange	exchange	PROPN
fbem-2007	109	32	,	,	PUNCT
fbem-2007	109	33	the	the	DET
fbem-2007	109	34	quality	quality	NOUN
fbem-2007	109	35	of	of	ADP
fbem-2007	109	36	accounting	accounting	NOUN
fbem-2007	109	37	information	information	NOUN
fbem-2007	109	38	disclosure	disclosure	NOUN
fbem-2007	109	39	is	be	AUX
fbem-2007	109	40	measured	measure	VERB
fbem-2007	109	41	,	,	PUNCT
fbem-2007	109	42	with	with	ADP
fbem-2007	109	43	excellent	excellent	ADJ
fbem-2007	109	44	,	,	PUNCT
fbem-2007	109	45	good	good	ADJ
fbem-2007	109	46	,	,	PUNCT
fbem-2007	109	47	passing	pass	VERB
fbem-2007	109	48	and	and	CCONJ
fbem-2007	109	49	failing	fail	VERB
fbem-2007	109	50	counting	counting	NOUN
fbem-2007	109	51	1,2,3	1,2,3	NUM
fbem-2007	109	52	and	and	CCONJ
fbem-2007	109	53	4	4	NUM
fbem-2007	109	54	respectively	respectively	ADV
fbem-2007	109	55	.	.	PUNCT
fbem-2007	110	1	explanatory	explanatory	ADJ
fbem-2007	110	2	variable	variable	ADJ
fbem-2007	110	3	gov1	gov1	NOUN
fbem-2007	110	4	big	big	ADJ
fbem-2007	110	5	government	government	NOUN
fbem-2007	110	6	customers	customer	NOUN
fbem-2007	110	7	dumb	dumb	VERB
fbem-2007	110	8	variable	variable	NOUN
fbem-2007	110	9	.	.	PUNCT
fbem-2007	111	1	whether	whether	SCONJ
fbem-2007	111	2	the	the	DET
fbem-2007	111	3	first	first	ADJ
fbem-2007	111	4	five	five	NUM
fbem-2007	111	5	customers	customer	NOUN
fbem-2007	111	6	in	in	ADP
fbem-2007	111	7	the	the	DET
fbem-2007	111	8	tperiod	tperiod	NOUN
fbem-2007	111	9	have	have	VERB
fbem-2007	111	10	government	government	NOUN
fbem-2007	111	11	departments	department	NOUN
fbem-2007	111	12	(	(	PUNCT
fbem-2007	111	13	party	party	NOUN
fbem-2007	111	14	,	,	PUNCT
fbem-2007	111	15	government	government	NOUN
fbem-2007	111	16	,	,	PUNCT
fbem-2007	111	17	military	military	ADJ
fbem-2007	111	18	departments	department	NOUN
fbem-2007	111	19	and	and	CCONJ
fbem-2007	111	20	government	government	NOUN
fbem-2007	111	21	institutions	institution	NOUN
fbem-2007	111	22	at	at	ADP
fbem-2007	111	23	all	all	DET
fbem-2007	111	24	levels	level	NOUN
fbem-2007	111	25	)	)	PUNCT
fbem-2007	111	26	and	and	CCONJ
fbem-2007	111	27	state	state	NOUN
fbem-2007	111	28	-	-	PUNCT
fbem-2007	111	29	owned	own	VERB
fbem-2007	111	30	enterprises	enterprise	NOUN
fbem-2007	111	31	,	,	PUNCT
fbem-2007	111	32	it	it	PRON
fbem-2007	111	33	is	be	AUX
fbem-2007	111	34	1	1	NUM
fbem-2007	111	35	,	,	PUNCT
fbem-2007	111	36	otherwise	otherwise	ADV
fbem-2007	111	37	it	it	PRON
fbem-2007	111	38	is	be	AUX
fbem-2007	111	39	0	0	NUM
fbem-2007	111	40	.	.	PUNCT
fbem-2007	112	1	group	group	NOUN
fbem-2007	112	2	variable	variable	ADJ
fbem-2007	112	3	edit	edit	NOUN
fbem-2007	112	4	audit	audit	NOUN
fbem-2007	112	5	opinion	opinion	NOUN
fbem-2007	112	6	the	the	DET
fbem-2007	112	7	third	third	ADJ
fbem-2007	112	8	party	party	NOUN
fbem-2007	112	9	accounting	accounting	NOUN
fbem-2007	112	10	firm	firm	NOUN
fbem-2007	112	11	of	of	ADP
fbem-2007	112	12	the	the	DET
fbem-2007	112	13	company	company	NOUN
fbem-2007	112	14	issues	issue	VERB
fbem-2007	112	15	a	a	DET
fbem-2007	112	16	standard	standard	NOUN
fbem-2007	112	17	for	for	ADP
fbem-2007	112	18	the	the	DET
fbem-2007	112	19	company	company	NOUN
fbem-2007	112	20	is	be	AUX
fbem-2007	112	21	1	1	NUM
fbem-2007	112	22	,	,	PUNCT
fbem-2007	112	23	otherwise	otherwise	ADV
fbem-2007	112	24	it	it	PRON
fbem-2007	112	25	is	be	AUX
fbem-2007	112	26	0	0	NUM
fbem-2007	112	27	.	.	PUNCT
fbem-2007	113	1	soe	soe	PROPN
fbem-2007	113	2	is	be	AUX
fbem-2007	113	3	it	it	PRON
fbem-2007	113	4	a	a	DET
fbem-2007	113	5	state	state	NOUN
fbem-2007	113	6	-	-	PUNCT
fbem-2007	113	7	owned	own	VERB
fbem-2007	113	8	enterprise	enterprise	NOUN
fbem-2007	113	9	dumb	dumb	ADJ
fbem-2007	113	10	variable	variable	NOUN
fbem-2007	113	11	.	.	PUNCT
fbem-2007	114	1	if	if	SCONJ
fbem-2007	114	2	the	the	DET
fbem-2007	114	3	listed	list	VERB
fbem-2007	114	4	company	company	NOUN
fbem-2007	114	5	is	be	AUX
fbem-2007	114	6	a	a	DET
fbem-2007	114	7	state	state	NOUN
fbem-2007	114	8	-	-	PUNCT
fbem-2007	114	9	owned	own	VERB
fbem-2007	114	10	enterprise	enterprise	NOUN
fbem-2007	114	11	,	,	PUNCT
fbem-2007	114	12	it	it	PRON
fbem-2007	114	13	is	be	AUX
fbem-2007	114	14	1	1	NUM
fbem-2007	114	15	,	,	PUNCT
fbem-2007	114	16	otherwise	otherwise	ADV
fbem-2007	114	17	it	it	PRON
fbem-2007	114	18	is	be	AUX
fbem-2007	114	19	0	0	NUM
fbem-2007	114	20	.	.	PUNCT
fbem-2007	115	1	controlled	control	VERB
fbem-2007	115	2	variable	variable	ADJ
fbem-2007	115	3	size	size	NOUN
fbem-2007	115	4	company	company	NOUN
fbem-2007	115	5	size	size	VERB
fbem-2007	115	6	natural	natural	ADJ
fbem-2007	115	7	logarithm	logarithm	NOUN
fbem-2007	115	8	of	of	ADP
fbem-2007	115	9	the	the	DET
fbem-2007	115	10	total	total	ADJ
fbem-2007	115	11	assets	asset	NOUN
fbem-2007	115	12	at	at	ADP
fbem-2007	115	13	the	the	DET
fbem-2007	115	14	end	end	NOUN
fbem-2007	115	15	of	of	ADP
fbem-2007	115	16	period	period	NOUN
fbem-2007	115	17	t.	t.	NOUN
fbem-2007	115	18	growth	growth	NOUN
fbem-2007	115	19	increase	increase	NOUN
fbem-2007	115	20	rate	rate	NOUN
fbem-2007	115	21	of	of	ADP
fbem-2007	115	22	business	business	NOUN
fbem-2007	115	23	revenue	revenue	NOUN
fbem-2007	115	24	(	(	PUNCT
fbem-2007	115	25	phase	phase	NOUN
fbem-2007	115	26	t	t	PROPN
fbem-2007	115	27	-	-	PUNCT
fbem-2007	115	28	t-1	t-1	PROPN
fbem-2007	115	29	operating	operating	NOUN
fbem-2007	115	30	income	income	NOUN
fbem-2007	115	31	)	)	PUNCT
fbem-2007	115	32	/	/	SYM
fbem-2007	115	33	t-1	t-1	PROPN
fbem-2007	115	34	operating	operating	NOUN
fbem-2007	115	35	income	income	NOUN
fbem-2007	115	36	.	.	PUNCT
fbem-2007	116	1	lev	lev	ADJ
fbem-2007	116	2	asset	asset	NOUN
fbem-2007	116	3	-	-	PUNCT
fbem-2007	116	4	liability	liability	NOUN
fbem-2007	116	5	ratio	ratio	NOUN
fbem-2007	116	6	total	total	NOUN
fbem-2007	116	7	liabilities	liability	NOUN
fbem-2007	116	8	at	at	ADP
fbem-2007	116	9	the	the	DET
fbem-2007	116	10	end	end	NOUN
fbem-2007	116	11	of	of	ADP
fbem-2007	116	12	phase	phase	NOUN
fbem-2007	116	13	t	t	PROPN
fbem-2007	116	14	/	/	SYM
fbem-2007	116	15	total	total	ADJ
fbem-2007	116	16	assets	asset	NOUN
fbem-2007	116	17	at	at	ADP
fbem-2007	116	18	the	the	DET
fbem-2007	116	19	end	end	NOUN
fbem-2007	116	20	of	of	ADP
fbem-2007	116	21	t	t	PROPN
fbem-2007	116	22	roa	roa	PROPN
fbem-2007	116	23	all	all	DET
fbem-2007	116	24	capital	capital	NOUN
fbem-2007	116	25	earnings	earning	NOUN
fbem-2007	116	26	rate	rate	NOUN
fbem-2007	116	27	net	net	ADJ
fbem-2007	116	28	profit	profit	NOUN
fbem-2007	116	29	amount	amount	NOUN
fbem-2007	116	30	/	/	SYM
fbem-2007	116	31	total	total	ADJ
fbem-2007	116	32	assets	asset	NOUN
fbem-2007	116	33	.	.	PUNCT
fbem-2007	117	1	inst	inst	VERB
fbem-2007	117	2	share	share	NOUN
fbem-2007	117	3	-	-	PUNCT
fbem-2007	117	4	holding	hold	VERB
fbem-2007	117	5	ratio	ratio	NOUN
fbem-2007	117	6	of	of	ADP
fbem-2007	117	7	institutional	institutional	ADJ
fbem-2007	117	8	investors	investor	NOUN
fbem-2007	117	9	share	share	VERB
fbem-2007	117	10	ratio	ratio	NOUN
fbem-2007	117	11	of	of	ADP
fbem-2007	117	12	institutional	institutional	ADJ
fbem-2007	117	13	investors	investor	NOUN
fbem-2007	117	14	at	at	ADP
fbem-2007	117	15	the	the	DET
fbem-2007	117	16	end	end	NOUN
fbem-2007	117	17	of	of	ADP
fbem-2007	117	18	period	period	NOUN
fbem-2007	117	19	t.	t.	PROPN
fbem-2007	117	20	mshare	mshare	PROPN
fbem-2007	117	21	management	management	NOUN
fbem-2007	117	22	shareholding	shareholding	NOUN
fbem-2007	117	23	shareratio	shareratio	NOUN
fbem-2007	117	24	of	of	ADP
fbem-2007	117	25	the	the	DET
fbem-2007	117	26	company	company	NOUN
fbem-2007	117	27	's	's	PART
fbem-2007	117	28	management	management	NOUN
fbem-2007	117	29	at	at	ADP
fbem-2007	117	30	the	the	DET
fbem-2007	117	31	end	end	NOUN
fbem-2007	117	32	of	of	ADP
fbem-2007	117	33	period	period	NOUN
fbem-2007	117	34	t.	t.	NOUN
fbem-2007	117	35	risk	risk	NOUN
fbem-2007	117	36	financial	financial	ADJ
fbem-2007	117	37	leverage	leverage	NOUN
fbem-2007	117	38	(	(	PUNCT
fbem-2007	117	39	net	net	ADJ
fbem-2007	117	40	profit	profit	NOUN
fbem-2007	117	41	+	+	CCONJ
fbem-2007	117	42	income	income	NOUN
fbem-2007	117	43	tax	tax	NOUN
fbem-2007	117	44	expense	expense	NOUN
fbem-2007	117	45	+	+	CCONJ
fbem-2007	117	46	financial	financial	ADJ
fbem-2007	117	47	expenses	expense	NOUN
fbem-2007	117	48	)	)	PUNCT
fbem-2007	117	49	/	/	SYM
fbem-2007	117	50	(	(	PUNCT
fbem-2007	117	51	net	net	ADJ
fbem-2007	117	52	profit	profit	NOUN
fbem-2007	117	53	+	+	CCONJ
fbem-2007	117	54	income	income	NOUN
fbem-2007	117	55	tax	tax	NOUN
fbem-2007	117	56	expense	expense	NOUN
fbem-2007	117	57	)	)	PUNCT
fbem-2007	117	58	cft	cft	NOUN
fbem-2007	117	59	operating	operate	VERB
fbem-2007	117	60	cash	cash	NOUN
fbem-2007	117	61	flow	flow	NOUN
fbem-2007	117	62	net	net	ADJ
fbem-2007	117	63	cash	cash	NOUN
fbem-2007	117	64	flow	flow	NOUN
fbem-2007	117	65	of	of	ADP
fbem-2007	117	66	operating	operating	NOUN
fbem-2007	117	67	activities	activity	NOUN
fbem-2007	117	68	in	in	ADP
fbem-2007	117	69	year	year	NOUN
fbem-2007	117	70	t	t	PROPN
fbem-2007	117	71	/	/	SYM
fbem-2007	117	72	total	total	ADJ
fbem-2007	117	73	assets	asset	NOUN
fbem-2007	117	74	in	in	ADP
fbem-2007	117	75	year	year	NOUN
fbem-2007	117	76	t.	t.	PROPN
fbem-2007	117	77	occupy	occupy	PROPN
fbem-2007	117	78	capital	capital	NOUN
fbem-2007	117	79	funds	fund	NOUN
fbem-2007	117	80	occupied	occupy	VERB
fbem-2007	117	81	by	by	ADP
fbem-2007	117	82	major	major	ADJ
fbem-2007	117	83	shareholders	shareholder	NOUN
fbem-2007	117	84	total	total	ADJ
fbem-2007	117	85	assets	asset	NOUN
fbem-2007	117	86	at	at	ADP
fbem-2007	117	87	the	the	DET
fbem-2007	117	88	end	end	NOUN
fbem-2007	117	89	of	of	ADP
fbem-2007	117	90	period	period	NOUN
fbem-2007	117	91	t.	t.	NOUN
fbem-2007	117	92	5	5	NUM
fbem-2007	117	93	.	.	PUNCT
fbem-2007	118	1	empirical	empirical	ADJ
fbem-2007	118	2	results	result	NOUN
fbem-2007	118	3	analysis	analysis	NOUN
fbem-2007	118	4	5.1	5.1	NUM
fbem-2007	118	5	.	.	PUNCT
fbem-2007	119	1	descriptive	descriptive	ADJ
fbem-2007	119	2	statistics	statistic	NOUN
fbem-2007	119	3	descriptive	descriptive	ADJ
fbem-2007	119	4	statistical	statistical	ADJ
fbem-2007	119	5	results	result	NOUN
fbem-2007	119	6	are	be	AUX
fbem-2007	119	7	shown	show	VERB
fbem-2007	119	8	in	in	ADP
fbem-2007	119	9	table	table	NOUN
fbem-2007	119	10	2	2	NUM
fbem-2007	119	11	,	,	PUNCT
fbem-2007	119	12	it	it	PRON
fbem-2007	119	13	can	can	AUX
fbem-2007	119	14	be	be	AUX
fbem-2007	119	15	seen	see	VERB
fbem-2007	119	16	that	that	SCONJ
fbem-2007	119	17	the	the	DET
fbem-2007	119	18	average	average	NOUN
fbem-2007	119	19	of	of	ADP
fbem-2007	119	20	enterprise	enterprise	NOUN
fbem-2007	119	21	information	information	NOUN
fbem-2007	119	22	quality	quality	NOUN
fbem-2007	119	23	(	(	PUNCT
fbem-2007	119	24	quality	quality	NOUN
fbem-2007	119	25	)	)	PUNCT
fbem-2007	119	26	is	be	AUX
fbem-2007	119	27	1.982	1.982	NUM
fbem-2007	119	28	,	,	PUNCT
fbem-2007	119	29	the	the	DET
fbem-2007	119	30	median	median	NOUN
fbem-2007	119	31	is	be	AUX
fbem-2007	119	32	2	2	NUM
fbem-2007	119	33	,	,	PUNCT
fbem-2007	119	34	indicating	indicate	VERB
fbem-2007	119	35	that	that	SCONJ
fbem-2007	119	36	the	the	DET
fbem-2007	119	37	sample	sample	NOUN
fbem-2007	119	38	data	data	NOUN
fbem-2007	119	39	is	be	AUX
fbem-2007	119	40	uniform	uniform	ADJ
fbem-2007	119	41	,	,	PUNCT
fbem-2007	119	42	the	the	DET
fbem-2007	119	43	average	average	NOUN
fbem-2007	119	44	of	of	ADP
fbem-2007	119	45	government	government	NOUN
fbem-2007	119	46	background	background	NOUN
fbem-2007	119	47	big	big	ADJ
fbem-2007	119	48	customers	customer	NOUN
fbem-2007	119	49	(	(	PUNCT
fbem-2007	119	50	gov1	gov1	NOUN
fbem-2007	119	51	)	)	PUNCT
fbem-2007	119	52	is	be	AUX
fbem-2007	119	53	0.533	0.533	NUM
fbem-2007	119	54	,	,	PUNCT
fbem-2007	119	55	indicating	indicate	VERB
fbem-2007	119	56	that	that	SCONJ
fbem-2007	119	57	the	the	DET
fbem-2007	119	58	sample	sample	NOUN
fbem-2007	119	59	has	have	VERB
fbem-2007	119	60	nearly	nearly	ADV
fbem-2007	119	61	half	half	NOUN
fbem-2007	119	62	of	of	ADP
fbem-2007	119	63	the	the	DET
fbem-2007	119	64	top	top	ADJ
fbem-2007	119	65	five	five	NUM
fbem-2007	119	66	customers	customer	NOUN
fbem-2007	119	67	with	with	ADP
fbem-2007	119	68	government	government	NOUN
fbem-2007	119	69	background	background	NOUN
fbem-2007	119	70	,	,	PUNCT
fbem-2007	119	71	which	which	PRON
fbem-2007	119	72	shows	show	VERB
fbem-2007	119	73	that	that	SCONJ
fbem-2007	119	74	government	government	NOUN
fbem-2007	119	75	procurement	procurement	NOUN
fbem-2007	119	76	behavior	behavior	NOUN
fbem-2007	119	77	has	have	AUX
fbem-2007	119	78	penetrated	penetrate	VERB
fbem-2007	119	79	many	many	ADJ
fbem-2007	119	80	enterprises	enterprise	NOUN
fbem-2007	119	81	,	,	PUNCT
fbem-2007	119	82	once	once	ADV
fbem-2007	119	83	again	again	ADV
fbem-2007	119	84	shows	show	VERB
fbem-2007	119	85	the	the	DET
fbem-2007	119	86	influence	influence	NOUN
fbem-2007	119	87	of	of	ADP
fbem-2007	119	88	government	government	NOUN
fbem-2007	119	89	background	background	NOUN
fbem-2007	119	90	big	big	ADJ
fbem-2007	119	91	customers	customer	NOUN
fbem-2007	119	92	on	on	ADP
fbem-2007	119	93	the	the	DET
fbem-2007	119	94	enterprise	enterprise	NOUN
fbem-2007	119	95	has	have	VERB
fbem-2007	119	96	important	important	ADJ
fbem-2007	119	97	practical	practical	ADJ
fbem-2007	119	98	significance	significance	NOUN
fbem-2007	119	99	.	.	PUNCT
fbem-2007	120	1	table	table	NOUN
fbem-2007	120	2	2	2	NUM
fbem-2007	120	3	.	.	PUNCT
fbem-2007	120	4	descriptive	descriptive	ADJ
fbem-2007	120	5	statistics	statistic	NOUN
fbem-2007	120	6	n	n	PRON
fbem-2007	120	7	min	min	NOUN
fbem-2007	120	8	max	max	PROPN
fbem-2007	120	9	mean	mean	VERB
fbem-2007	120	10	median	median	PROPN
fbem-2007	120	11	sd	sd	ADP
fbem-2007	120	12	quality	quality	NOUN
fbem-2007	120	13	2721	2721	NUM
fbem-2007	120	14	1,000	1,000	NUM
fbem-2007	120	15	4.000	4.000	NUM
fbem-2007	120	16	1.982	1.982	NUM
fbem-2007	120	17	2.000	2.000	NUM
fbem-2007	120	18	0,540	0,540	NUM
fbem-2007	120	19	gov1	gov1	NOUN
fbem-2007	120	20	2721	2721	NUM
fbem-2007	120	21	0,000	0,000	NUM
fbem-2007	120	22	1.000	1.000	NUM
fbem-2007	120	23	0,533	0,533	NUM
fbem-2007	120	24	1.000	1.000	NUM
fbem-2007	120	25	0.499	0.499	NUM
fbem-2007	120	26	gig4	gig4	NOUN
fbem-2007	120	27	2721	2721	NUM
fbem-2007	121	1	0.000	0.000	NUM
fbem-2007	121	2	1.000	1.000	NUM
fbem-2007	121	3	0,052	0,052	NUM
fbem-2007	121	4	0.000	0.000	NUM
fbem-2007	121	5	0,222	0,222	NUM
fbem-2007	121	6	edit	edit	NOUN
fbem-2007	121	7	2721	2721	NUM
fbem-2007	121	8	0.000	0.000	NUM
fbem-2007	121	9	1.000	1.000	NUM
fbem-2007	121	10	0,977	0,977	NUM
fbem-2007	121	11	1,000	1,000	NUM
fbem-2007	121	12	0,149	0,149	NUM
fbem-2007	121	13	size	size	NOUN
fbem-2007	121	14	2721	2721	NUM
fbem-2007	121	15	19.299	19.299	NUM
fbem-2007	121	16	25.765	25.765	NUM
fbem-2007	121	17	22,436	22,436	NUM
fbem-2007	121	18	22,314	22,314	NUM
fbem-2007	121	19	1,274	1,274	NUM
fbem-2007	121	20	growth	growth	NOUN
fbem-2007	121	21	2721	2721	NUM
fbem-2007	121	22	-0.562	-0.562	NUM
fbem-2007	121	23	2.473	2.473	NUM
fbem-2007	121	24	0,149	0,149	NUM
fbem-2007	121	25	0.079	0.079	NUM
fbem-2007	121	26	0.402	0.402	NUM
fbem-2007	121	27	lev	lev	NOUN
fbem-2007	121	28	2721	2721	NUM
fbem-2007	121	29	0.068	0.068	NUM
fbem-2007	121	30	0.917	0.917	NUM
fbem-2007	121	31	0,474	0,474	NUM
fbem-2007	121	32	0,482	0,482	NUM
fbem-2007	121	33	0,202	0,202	NUM
fbem-2007	121	34	occupy	occupy	VERB
fbem-2007	121	35	2721	2721	NUM
fbem-2007	121	36	-0.000	-0.000	PUNCT
fbem-2007	121	37	0.140	0.140	NUM
fbem-2007	121	38	0,016	0,016	NUM
fbem-2007	121	39	0,008	0,008	NUM
fbem-2007	121	40	0,023	0,023	NUM
fbem-2007	121	41	roa	roa	NOUN
fbem-2007	121	42	2721	2721	NUM
fbem-2007	121	43	0.053	0.053	NUM
fbem-2007	121	44	0.199	0.199	NUM
fbem-2007	121	45	0,042	0,042	NUM
fbem-2007	121	46	0,032	0,032	NUM
fbem-2007	121	47	0,039	0,039	NUM
fbem-2007	121	48	cft	cft	NOUN
fbem-2007	121	49	2721	2721	NUM
fbem-2007	121	50	-0,201	-0,201	NOUN
fbem-2007	121	51	0.237	0.237	NUM
fbem-2007	121	52	0,047	0,047	NUM
fbem-2007	121	53	0,046	0,046	NUM
fbem-2007	121	54	0,070	0,070	NUM
fbem-2007	121	55	inst	inst	NOUN
fbem-2007	121	56	2721	2721	NUM
fbem-2007	121	57	0,008	0,008	NUM
fbem-2007	121	58	0.870	0.870	NUM
fbem-2007	121	59	0,442	0,442	NUM
fbem-2007	121	60	0,458	0,458	NUM
fbem-2007	121	61	0,218	0,218	NUM
fbem-2007	121	62	risk	risk	NOUN
fbem-2007	121	63	2721	2721	NUM
fbem-2007	121	64	0.000	0.000	NUM
fbem-2007	121	65	9,131	9,131	NUM
fbem-2007	121	66	1,605	1,605	NUM
fbem-2007	121	67	1,177	1,177	NUM
fbem-2007	121	68	1,354	1,354	NUM
fbem-2007	121	69	5.2	5.2	NUM
fbem-2007	121	70	.	.	PUNCT
fbem-2007	122	1	correlation	correlation	NOUN
fbem-2007	122	2	analysis	analysis	NOUN
fbem-2007	122	3	the	the	DET
fbem-2007	122	4	results	result	NOUN
fbem-2007	122	5	of	of	ADP
fbem-2007	122	6	the	the	DET
fbem-2007	122	7	correlation	correlation	NOUN
fbem-2007	122	8	analysis	analysis	NOUN
fbem-2007	122	9	are	be	AUX
fbem-2007	122	10	shown	show	VERB
fbem-2007	122	11	in	in	ADP
fbem-2007	122	12	table	table	NOUN
fbem-2007	122	13	3	3	NUM
fbem-2007	122	14	.	.	PUNCT
fbem-2007	123	1	according	accord	VERB
fbem-2007	123	2	to	to	ADP
fbem-2007	123	3	the	the	DET
fbem-2007	123	4	correlation	correlation	NOUN
fbem-2007	123	5	analysis	analysis	NOUN
fbem-2007	123	6	results	result	NOUN
fbem-2007	123	7	,	,	PUNCT
fbem-2007	123	8	the	the	DET
fbem-2007	123	9	correlation	correlation	NOUN
fbem-2007	123	10	coefficient	coefficient	NOUN
fbem-2007	123	11	between	between	ADP
fbem-2007	123	12	gov1	gov1	NOUN
fbem-2007	123	13	and	and	CCONJ
fbem-2007	123	14	quality	quality	NOUN
fbem-2007	123	15	is-0.094	is-0.094	NOUN
fbem-2007	123	16	respectively	respectively	ADV
fbem-2007	123	17	,	,	PUNCT
fbem-2007	123	18	and	and	CCONJ
fbem-2007	123	19	it	it	PRON
fbem-2007	123	20	is	be	AUX
fbem-2007	123	21	significantly	significantly	ADV
fbem-2007	123	22	correlated	correlate	VERB
fbem-2007	123	23	at	at	ADP
fbem-2007	123	24	the	the	DET
fbem-2007	123	25	1	1	NUM
fbem-2007	123	26	%	%	NOUN
fbem-2007	123	27	level	level	NOUN
fbem-2007	123	28	,	,	PUNCT
fbem-2007	123	29	which	which	PRON
fbem-2007	123	30	preliminarily	preliminarily	ADV
fbem-2007	123	31	shows	show	VERB
fbem-2007	123	32	that	that	SCONJ
fbem-2007	123	33	big	big	ADJ
fbem-2007	123	34	customers	customer	NOUN
fbem-2007	123	35	with	with	ADP
fbem-2007	123	36	government	government	NOUN
fbem-2007	123	37	background	background	NOUN
fbem-2007	123	38	can	can	AUX
fbem-2007	123	39	promote	promote	VERB
fbem-2007	123	40	the	the	DET
fbem-2007	123	41	improvement	improvement	NOUN
fbem-2007	123	42	of	of	ADP
fbem-2007	123	43	the	the	DET
fbem-2007	123	44	quality	quality	NOUN
fbem-2007	123	45	of	of	ADP
fbem-2007	123	46	enterprise	enterprise	NOUN
fbem-2007	123	47	accounting	accounting	NOUN
fbem-2007	123	48	information	information	NOUN
fbem-2007	123	49	.	.	PUNCT
fbem-2007	124	1	the	the	DET
fbem-2007	124	2	correlation	correlation	NOUN
fbem-2007	124	3	of	of	ADP
fbem-2007	124	4	the	the	DET
fbem-2007	124	5	control	control	NOUN
fbem-2007	124	6	variables	variable	NOUN
fbem-2007	124	7	is	be	AUX
fbem-2007	124	8	shown	show	VERB
fbem-2007	124	9	in	in	ADP
fbem-2007	124	10	the	the	DET
fbem-2007	124	11	figure	figure	NOUN
fbem-2007	124	12	below	below	ADV
fbem-2007	124	13	,	,	PUNCT
fbem-2007	124	14	but	but	CCONJ
fbem-2007	124	15	it	it	PRON
fbem-2007	124	16	is	be	AUX
fbem-2007	124	17	not	not	PART
fbem-2007	124	18	repeated	repeat	VERB
fbem-2007	124	19	here	here	ADV
fbem-2007	124	20	.	.	PUNCT
fbem-2007	125	1	205	205	NUM
fbem-2007	125	2	table	table	NOUN
fbem-2007	125	3	3	3	NUM
fbem-2007	125	4	:	:	PUNCT
fbem-2007	125	5	correlation	correlation	NOUN
fbem-2007	125	6	analysis	analysis	NOUN
fbem-2007	125	7	quality	quality	NOUN
fbem-2007	125	8	gov1	gov1	NOUN
fbem-2007	125	9	size	size	NOUN
fbem-2007	125	10	growth	growth	NOUN
fbem-2007	125	11	lev	lev	NOUN
fbem-2007	125	12	occupy	occupy	VERB
fbem-2007	125	13	roa	roa	PROPN
fbem-2007	125	14	cft	cft	PROPN
fbem-2007	125	15	inst	inst	PROPN
fbem-2007	125	16	risk	risk	NOUN
fbem-2007	125	17	quality	quality	NOUN
fbem-2007	125	18	1	1	NUM
fbem-2007	125	19	gov1	gov1	NOUN
fbem-2007	125	20	0.094	0.094	NUM
fbem-2007	125	21	*	*	PUNCT
fbem-2007	125	22	*	*	PUNCT
fbem-2007	125	23	*	*	PUNCT
fbem-2007	125	24	1	1	NUM
fbem-2007	125	25	size	size	NOUN
fbem-2007	125	26	0.169	0.169	NUM
fbem-2007	125	27	*	*	PUNCT
fbem-2007	125	28	*	*	PUNCT
fbem-2007	125	29	*	*	PUNCT
fbem-2007	125	30	0.197	0.197	NUM
fbem-2007	125	31	*	*	PUNCT
fbem-2007	126	1	*	*	PUNCT
fbem-2007	126	2	*	*	PUNCT
fbem-2007	126	3	1	1	NUM
fbem-2007	126	4	growth	growth	NOUN
fbem-2007	126	5	0.012	0.012	NUM
fbem-2007	126	6	-0.019	-0.019	X
fbem-2007	126	7	-0.006	-0.006	PROPN
fbem-2007	126	8	1	1	NUM
fbem-2007	126	9	lev	lev	NOUN
fbem-2007	126	10	0.057	0.057	NUM
fbem-2007	126	11	*	*	PUNCT
fbem-2007	126	12	*	*	PUNCT
fbem-2007	127	1	*	*	PUNCT
fbem-2007	127	2	0.089	0.089	NUM
fbem-2007	127	3	*	*	PUNCT
fbem-2007	128	1	*	*	PUNCT
fbem-2007	128	2	*	*	PUNCT
fbem-2007	128	3	0.519	0.519	NUM
fbem-2007	128	4	*	*	PUNCT
fbem-2007	128	5	*	*	PUNCT
fbem-2007	128	6	*	*	PUNCT
fbem-2007	128	7	0.058	0.058	NUM
fbem-2007	128	8	*	*	PUNCT
fbem-2007	128	9	*	*	PUNCT
fbem-2007	128	10	*	*	PUNCT
fbem-2007	128	11	1	1	NUM
fbem-2007	128	12	occupy	occupy	VERB
fbem-2007	128	13	0.128	0.128	NUM
fbem-2007	128	14	*	*	PUNCT
fbem-2007	128	15	*	*	PUNCT
fbem-2007	129	1	*	*	PUNCT
fbem-2007	129	2	0.034	0.034	NUM
fbem-2007	129	3	*	*	NUM
fbem-2007	129	4	0.003	0.003	NUM
fbem-2007	129	5	0.052	0.052	NUM
fbem-2007	129	6	*	*	PUNCT
fbem-2007	129	7	*	*	PUNCT
fbem-2007	129	8	*	*	PUNCT
fbem-2007	129	9	0.174	0.174	NUM
fbem-2007	129	10	*	*	PUNCT
fbem-2007	129	11	*	*	PUNCT
fbem-2007	129	12	*	*	PUNCT
fbem-2007	129	13	1	1	NUM
fbem-2007	129	14	roa	roa	NOUN
fbem-2007	129	15	0.161	0.161	NUM
fbem-2007	129	16	*	*	PUNCT
fbem-2007	129	17	*	*	PUNCT
fbem-2007	129	18	*	*	PUNCT
fbem-2007	130	1	0.049	0.049	NUM
fbem-2007	130	2	*	*	PUNCT
fbem-2007	130	3	*	*	PUNCT
fbem-2007	130	4	0.120	0.120	NUM
fbem-2007	130	5	*	*	PUNCT
fbem-2007	130	6	*	*	PUNCT
fbem-2007	130	7	*	*	PUNCT
fbem-2007	130	8	0.164	0.164	NUM
fbem-2007	130	9	*	*	PUNCT
fbem-2007	130	10	*	*	PUNCT
fbem-2007	130	11	*	*	PUNCT
fbem-2007	130	12	0.361	0.361	NUM
fbem-2007	130	13	*	*	PUNCT
fbem-2007	130	14	*	*	PUNCT
fbem-2007	130	15	*	*	PUNCT
fbem-2007	130	16	0.079	0.079	NUM
fbem-2007	130	17	*	*	PUNCT
fbem-2007	130	18	*	*	PUNCT
fbem-2007	130	19	*	*	PUNCT
fbem-2007	130	20	1	1	NUM
fbem-2007	130	21	cft	cft	NOUN
fbem-2007	130	22	0.115	0.115	NUM
fbem-2007	130	23	*	*	PUNCT
fbem-2007	130	24	*	*	PUNCT
fbem-2007	130	25	*	*	PUNCT
fbem-2007	130	26	0.012	0.012	NUM
fbem-2007	130	27	0.035	0.035	NUM
fbem-2007	130	28	*	*	PUNCT
fbem-2007	130	29	-0.005	-0.005	PUNCT
fbem-2007	131	1	0.133	0.133	PRON
fbem-2007	131	2	*	*	PUNCT
fbem-2007	131	3	*	*	PUNCT
fbem-2007	131	4	*	*	PUNCT
fbem-2007	132	1	0.155	0.155	NUM
fbem-2007	132	2	*	*	NOUN
fbem-2007	132	3	*	*	PUNCT
fbem-2007	132	4	*	*	PUNCT
fbem-2007	132	5	0.394	0.394	NUM
fbem-2007	132	6	*	*	SYM
fbem-2007	132	7	*	*	PUNCT
fbem-2007	132	8	*	*	PUNCT
fbem-2007	132	9	1	1	NUM
fbem-2007	132	10	inst	inst	NOUN
fbem-2007	132	11	0.153	0.153	NUM
fbem-2007	132	12	*	*	PUNCT
fbem-2007	132	13	*	*	PUNCT
fbem-2007	132	14	*	*	PUNCT
fbem-2007	132	15	0.045	0.045	NUM
fbem-2007	132	16	*	*	PUNCT
fbem-2007	132	17	*	*	PUNCT
fbem-2007	132	18	0.396	0.396	NUM
fbem-2007	132	19	*	*	PUNCT
fbem-2007	132	20	*	*	PUNCT
fbem-2007	133	1	*	*	PUNCT
fbem-2007	133	2	-0.032	-0.032	PUNCT
fbem-2007	133	3	*	*	NOUN
fbem-2007	133	4	0.151	0.151	NUM
fbem-2007	133	5	*	*	PUNCT
fbem-2007	133	6	*	*	PUNCT
fbem-2007	133	7	*	*	PUNCT
fbem-2007	134	1	0.078	0.078	NUM
fbem-2007	134	2	*	*	PUNCT
fbem-2007	134	3	*	*	PUNCT
fbem-2007	134	4	*	*	PUNCT
fbem-2007	134	5	0.117	0.117	NUM
fbem-2007	134	6	*	*	PUNCT
fbem-2007	134	7	*	*	PUNCT
fbem-2007	134	8	*	*	PUNCT
fbem-2007	134	9	0.128	0.128	NUM
fbem-2007	134	10	*	*	PUNCT
fbem-2007	134	11	*	*	PUNCT
fbem-2007	134	12	*	*	PUNCT
fbem-2007	134	13	1	1	NUM
fbem-2007	134	14	risk	risk	NOUN
fbem-2007	134	15	0.080	0.080	NUM
fbem-2007	134	16	*	*	NOUN
fbem-2007	134	17	*	*	PUNCT
fbem-2007	134	18	*	*	PUNCT
fbem-2007	134	19	0.003	0.003	NUM
fbem-2007	134	20	0.169	0.169	NUM
fbem-2007	134	21	*	*	PUNCT
fbem-2007	134	22	*	*	PUNCT
fbem-2007	135	1	*	*	PUNCT
fbem-2007	135	2	0.069	0.069	NUM
fbem-2007	135	3	*	*	PUNCT
fbem-2007	135	4	*	*	PUNCT
fbem-2007	135	5	*	*	PUNCT
fbem-2007	135	6	0.366	0.366	NUM
fbem-2007	135	7	*	*	PUNCT
fbem-2007	135	8	*	*	PUNCT
fbem-2007	135	9	*	*	PUNCT
fbem-2007	135	10	0.024	0.024	NUM
fbem-2007	135	11	0.331	0.331	NUM
fbem-2007	135	12	*	*	PUNCT
fbem-2007	135	13	*	*	PUNCT
fbem-2007	136	1	*	*	NOUN
fbem-2007	136	2	0.072	0.072	NUM
fbem-2007	136	3	*	*	PUNCT
fbem-2007	136	4	*	*	PUNCT
fbem-2007	136	5	*	*	PUNCT
fbem-2007	136	6	0.013	0.013	NUM
fbem-2007	136	7	1	1	NUM
fbem-2007	136	8	5.3	5.3	NUM
fbem-2007	136	9	.	.	PUNCT
fbem-2007	137	1	regression	regression	VERB
fbem-2007	137	2	analysis	analysis	NOUN
fbem-2007	137	3	5.3.1	5.3.1	NUM
fbem-2007	137	4	.	.	PUNCT
fbem-2007	138	1	government	government	NOUN
fbem-2007	138	2	background	background	NOUN
fbem-2007	138	3	key	key	ADJ
fbem-2007	138	4	customers	customer	NOUN
fbem-2007	138	5	and	and	CCONJ
fbem-2007	138	6	enterprise	enterprise	NOUN
fbem-2007	138	7	accounting	accounting	NOUN
fbem-2007	138	8	information	information	NOUN
fbem-2007	138	9	quality	quality	NOUN
fbem-2007	138	10	the	the	DET
fbem-2007	138	11	regression	regression	NOUN
fbem-2007	138	12	results	result	NOUN
fbem-2007	138	13	of	of	ADP
fbem-2007	138	14	government	government	NOUN
fbem-2007	138	15	background	background	NOUN
fbem-2007	138	16	key	key	ADJ
fbem-2007	138	17	customers	customer	NOUN
fbem-2007	138	18	(	(	PUNCT
fbem-2007	138	19	gov1	gov1	NOUN
fbem-2007	138	20	)	)	PUNCT
fbem-2007	138	21	on	on	ADP
fbem-2007	138	22	enterprise	enterprise	NOUN
fbem-2007	138	23	information	information	NOUN
fbem-2007	138	24	quality	quality	NOUN
fbem-2007	138	25	(	(	PUNCT
fbem-2007	138	26	quality	quality	NOUN
fbem-2007	138	27	)	)	PUNCT
fbem-2007	138	28	are	be	AUX
fbem-2007	138	29	shown	show	VERB
fbem-2007	138	30	in	in	ADP
fbem-2007	138	31	the	the	DET
fbem-2007	138	32	figure	figure	NOUN
fbem-2007	138	33	.	.	PUNCT
fbem-2007	139	1	(	(	PUNCT
fbem-2007	139	2	1	1	X
fbem-2007	139	3	)	)	PUNCT
fbem-2007	139	4	the	the	DET
fbem-2007	139	5	coefficient	coefficient	NOUN
fbem-2007	139	6	of	of	ADP
fbem-2007	139	7	gov1	gov1	NOUN
fbem-2007	139	8	is	be	AUX
fbem-2007	139	9	significantly	significantly	ADV
fbem-2007	139	10	negative	negative	ADJ
fbem-2007	139	11	at	at	ADP
fbem-2007	139	12	1	1	NUM
fbem-2007	139	13	%	%	NOUN
fbem-2007	139	14	,	,	PUNCT
fbem-2007	139	15	indicating	indicate	VERB
fbem-2007	139	16	that	that	SCONJ
fbem-2007	139	17	government	government	NOUN
fbem-2007	139	18	background	background	NOUN
fbem-2007	139	19	key	key	ADJ
fbem-2007	139	20	customers	customer	NOUN
fbem-2007	139	21	have	have	VERB
fbem-2007	139	22	a	a	DET
fbem-2007	139	23	positive	positive	ADJ
fbem-2007	139	24	role	role	NOUN
fbem-2007	139	25	in	in	ADP
fbem-2007	139	26	promoting	promote	VERB
fbem-2007	139	27	the	the	DET
fbem-2007	139	28	quality	quality	NOUN
fbem-2007	139	29	of	of	ADP
fbem-2007	139	30	enterprise	enterprise	NOUN
fbem-2007	139	31	accounting	accounting	NOUN
fbem-2007	139	32	information	information	NOUN
fbem-2007	139	33	.	.	PUNCT
fbem-2007	140	1	it	it	PRON
fbem-2007	140	2	shows	show	VERB
fbem-2007	140	3	that	that	SCONJ
fbem-2007	140	4	the	the	DET
fbem-2007	140	5	resource	resource	NOUN
fbem-2007	140	6	effect	effect	NOUN
fbem-2007	140	7	and	and	CCONJ
fbem-2007	140	8	supervision	supervision	NOUN
fbem-2007	140	9	effect	effect	NOUN
fbem-2007	140	10	of	of	ADP
fbem-2007	140	11	government	government	NOUN
fbem-2007	140	12	background	background	NOUN
fbem-2007	140	13	big	big	ADJ
fbem-2007	140	14	customers	customer	NOUN
fbem-2007	140	15	can	can	AUX
fbem-2007	140	16	dilute	dilute	VERB
fbem-2007	140	17	the	the	DET
fbem-2007	140	18	"	"	PUNCT
fbem-2007	140	19	value	value	NOUN
fbem-2007	140	20	plunder	plunder	NOUN
fbem-2007	140	21	"	"	PUNCT
fbem-2007	140	22	of	of	ADP
fbem-2007	140	23	big	big	ADJ
fbem-2007	140	24	customers	customer	NOUN
fbem-2007	140	25	,	,	PUNCT
fbem-2007	140	26	and	and	CCONJ
fbem-2007	140	27	the	the	DET
fbem-2007	140	28	hypothesis	hypothesis	NOUN
fbem-2007	140	29	of	of	ADP
fbem-2007	140	30	h1	h1	PROPN
fbem-2007	140	31	is	be	AUX
fbem-2007	140	32	verified	verify	VERB
fbem-2007	140	33	.	.	PUNCT
fbem-2007	141	1	the	the	DET
fbem-2007	141	2	regression	regression	NOUN
fbem-2007	141	3	results	result	NOUN
fbem-2007	141	4	of	of	ADP
fbem-2007	141	5	the	the	DET
fbem-2007	141	6	control	control	NOUN
fbem-2007	141	7	variables	variable	NOUN
fbem-2007	141	8	in	in	ADP
fbem-2007	141	9	the	the	DET
fbem-2007	141	10	model	model	NOUN
fbem-2007	141	11	(	(	PUNCT
fbem-2007	141	12	1	1	X
fbem-2007	141	13	)	)	PUNCT
fbem-2007	141	14	were	be	AUX
fbem-2007	141	15	basically	basically	ADV
fbem-2007	141	16	as	as	SCONJ
fbem-2007	141	17	expected	expect	VERB
fbem-2007	141	18	.	.	PUNCT
fbem-2007	142	1	5.3.2	5.3.2	X
fbem-2007	142	2	.	.	NOUN
fbem-2007	142	3	.government	.government	PROPN
fbem-2007	142	4	background	background	NOUN
fbem-2007	142	5	key	key	ADJ
fbem-2007	142	6	customers	customer	NOUN
fbem-2007	142	7	and	and	CCONJ
fbem-2007	142	8	enterprise	enterprise	NOUN
fbem-2007	142	9	accounting	accounting	NOUN
fbem-2007	142	10	information	information	NOUN
fbem-2007	142	11	quality	quality	NOUN
fbem-2007	142	12	in	in	ADP
fbem-2007	142	13	the	the	DET
fbem-2007	142	14	heterogeneity	heterogeneity	NOUN
fbem-2007	142	15	analysis	analysis	NOUN
fbem-2007	142	16	by	by	ADP
fbem-2007	142	17	the	the	DET
fbem-2007	142	18	figure	figure	NOUN
fbem-2007	142	19	(	(	PUNCT
fbem-2007	142	20	3	3	NUM
fbem-2007	142	21	)	)	PUNCT
fbem-2007	142	22	,	,	PUNCT
fbem-2007	142	23	(	(	PUNCT
fbem-2007	142	24	4	4	X
fbem-2007	142	25	)	)	PUNCT
fbem-2007	142	26	column	column	NOUN
fbem-2007	142	27	,	,	PUNCT
fbem-2007	142	28	was	be	AUX
fbem-2007	142	29	issued	issue	VERB
fbem-2007	142	30	by	by	ADP
fbem-2007	142	31	the	the	DET
fbem-2007	142	32	standard	standard	ADJ
fbem-2007	142	33	audit	audit	NOUN
fbem-2007	142	34	opinions	opinion	NOUN
fbem-2007	142	35	,	,	PUNCT
fbem-2007	142	36	government	government	NOUN
fbem-2007	142	37	background	background	NOUN
fbem-2007	142	38	big	big	ADJ
fbem-2007	142	39	customer	customer	NOUN
fbem-2007	142	40	influence	influence	NOUN
fbem-2007	142	41	on	on	ADP
fbem-2007	142	42	enterprise	enterprise	NOUN
fbem-2007	142	43	information	information	NOUN
fbem-2007	142	44	quality	quality	NOUN
fbem-2007	142	45	is	be	AUX
fbem-2007	142	46	not	not	PART
fbem-2007	142	47	significant	significant	ADJ
fbem-2007	142	48	,	,	PUNCT
fbem-2007	142	49	and	and	CCONJ
fbem-2007	142	50	issued	issue	VERB
fbem-2007	142	51	standard	standard	ADJ
fbem-2007	142	52	opinions	opinion	NOUN
fbem-2007	142	53	of	of	ADP
fbem-2007	142	54	the	the	DET
fbem-2007	142	55	enterprise	enterprise	NOUN
fbem-2007	142	56	,	,	PUNCT
fbem-2007	142	57	both	both	PRON
fbem-2007	142	58	significantly	significantly	ADV
fbem-2007	142	59	negative	negative	ADJ
fbem-2007	142	60	at	at	ADP
fbem-2007	142	61	1	1	NUM
fbem-2007	142	62	%	%	NOUN
fbem-2007	142	63	level	level	NOUN
fbem-2007	142	64	,	,	PUNCT
fbem-2007	142	65	also	also	ADV
fbem-2007	142	66	,	,	PUNCT
fbem-2007	142	67	in	in	ADP
fbem-2007	142	68	(	(	PUNCT
fbem-2007	142	69	5	5	NUM
fbem-2007	142	70	)	)	PUNCT
fbem-2007	142	71	,	,	PUNCT
fbem-2007	142	72	(	(	PUNCT
fbem-2007	142	73	6	6	X
fbem-2007	142	74	)	)	PUNCT
fbem-2007	142	75	column	column	NOUN
fbem-2007	142	76	,	,	PUNCT
fbem-2007	142	77	the	the	DET
fbem-2007	142	78	industry	industry	NOUN
fbem-2007	142	79	competition	competition	NOUN
fbem-2007	142	80	pressure	pressure	NOUN
fbem-2007	142	81	of	of	ADP
fbem-2007	142	82	enterprise	enterprise	NOUN
fbem-2007	142	83	government	government	NOUN
fbem-2007	142	84	background	background	NOUN
fbem-2007	142	85	big	big	ADJ
fbem-2007	142	86	customer	customer	NOUN
fbem-2007	142	87	influence	influence	NOUN
fbem-2007	142	88	on	on	ADP
fbem-2007	142	89	enterprise	enterprise	NOUN
fbem-2007	142	90	information	information	NOUN
fbem-2007	142	91	quality	quality	NOUN
fbem-2007	142	92	on	on	ADP
fbem-2007	142	93	the	the	DET
fbem-2007	142	94	level	level	NOUN
fbem-2007	142	95	of	of	ADP
fbem-2007	142	96	10	10	NUM
fbem-2007	142	97	%	%	NOUN
fbem-2007	142	98	,	,	PUNCT
fbem-2007	142	99	but	but	CCONJ
fbem-2007	142	100	the	the	DET
fbem-2007	142	101	industry	industry	NOUN
fbem-2007	142	102	competition	competition	NOUN
fbem-2007	142	103	in	in	ADP
fbem-2007	142	104	enterprises	enterprise	NOUN
fbem-2007	142	105	government	government	NOUN
fbem-2007	142	106	background	background	NOUN
fbem-2007	142	107	big	big	ADJ
fbem-2007	142	108	customer	customer	NOUN
fbem-2007	142	109	influence	influence	NOUN
fbem-2007	142	110	on	on	ADP
fbem-2007	142	111	enterprise	enterprise	NOUN
fbem-2007	142	112	information	information	NOUN
fbem-2007	142	113	quality	quality	NOUN
fbem-2007	142	114	on	on	ADP
fbem-2007	142	115	the	the	DET
fbem-2007	142	116	level	level	NOUN
fbem-2007	142	117	of	of	ADP
fbem-2007	142	118	5	5	NUM
fbem-2007	142	119	%	%	NOUN
fbem-2007	142	120	.	.	PUNCT
fbem-2007	143	1	this	this	PRON
fbem-2007	143	2	shows	show	VERB
fbem-2007	143	3	that	that	SCONJ
fbem-2007	143	4	in	in	ADP
fbem-2007	143	5	the	the	DET
fbem-2007	143	6	enterprises	enterprise	NOUN
fbem-2007	143	7	with	with	ADP
fbem-2007	143	8	high	high	ADJ
fbem-2007	143	9	audit	audit	NOUN
fbem-2007	143	10	risk	risk	NOUN
fbem-2007	143	11	and	and	CCONJ
fbem-2007	143	12	great	great	ADJ
fbem-2007	143	13	competitive	competitive	ADJ
fbem-2007	143	14	pressure	pressure	NOUN
fbem-2007	143	15	,	,	PUNCT
fbem-2007	143	16	enterprises	enterprise	NOUN
fbem-2007	143	17	are	be	AUX
fbem-2007	143	18	willing	willing	ADJ
fbem-2007	143	19	to	to	PART
fbem-2007	143	20	cater	cater	VERB
fbem-2007	143	21	to	to	ADP
fbem-2007	143	22	the	the	DET
fbem-2007	143	23	preferences	preference	NOUN
fbem-2007	143	24	of	of	ADP
fbem-2007	143	25	big	big	ADJ
fbem-2007	143	26	customers	customer	NOUN
fbem-2007	143	27	and	and	CCONJ
fbem-2007	143	28	improve	improve	VERB
fbem-2007	143	29	their	their	PRON
fbem-2007	143	30	own	own	ADJ
fbem-2007	143	31	defects	defect	NOUN
fbem-2007	143	32	.	.	PUNCT
fbem-2007	144	1	hypothesis	hypothesis	NOUN
fbem-2007	144	2	2	2	NUM
fbem-2007	144	3	and	and	CCONJ
fbem-2007	144	4	3	3	NUM
fbem-2007	144	5	were	be	AUX
fbem-2007	144	6	verified	verify	VERB
fbem-2007	144	7	.	.	PUNCT
fbem-2007	145	1	table	table	NOUN
fbem-2007	145	2	4	4	NUM
fbem-2007	145	3	.	.	PUNCT
fbem-2007	146	1	regression	regression	NOUN
fbem-2007	146	2	results	result	VERB
fbem-2007	146	3	variable	variable	ADJ
fbem-2007	146	4	(	(	PUNCT
fbem-2007	146	5	1	1	X
fbem-2007	146	6	)	)	PUNCT
fbem-2007	146	7	edit	edit	X
fbem-2007	146	8	soe	soe	PROPN
fbem-2007	146	9	gov1	gov1	PROPN
fbem-2007	146	10	-0.0625	-0.0625	NOUN
fbem-2007	147	1	*	*	PUNCT
fbem-2007	147	2	*	*	PUNCT
fbem-2007	147	3	*	*	PUNCT
fbem-2007	147	4	(	(	PUNCT
fbem-2007	147	5	-2.80	-2.80	X
fbem-2007	147	6	)	)	PUNCT
fbem-2007	147	7	0.0638	0.0638	NUM
fbem-2007	147	8	(	(	PUNCT
fbem-2007	147	9	0.23	0.23	NUM
fbem-2007	147	10	)	)	PUNCT
fbem-2007	147	11	-0.0579	-0.0579	NOUN
fbem-2007	147	12	*	*	PUNCT
fbem-2007	148	1	*	*	PUNCT
fbem-2007	148	2	*	*	PUNCT
fbem-2007	148	3	(	(	PUNCT
fbem-2007	148	4	-2.63	-2.63	NOUN
fbem-2007	148	5	)	)	PUNCT
fbem-2007	148	6	-0.0451	-0.0451	NOUN
fbem-2007	148	7	(	(	PUNCT
fbem-2007	148	8	-1.33	-1.33	NUM
fbem-2007	148	9	)	)	PUNCT
fbem-2007	148	10	-0.0876	-0.0876	NOUN
fbem-2007	148	11	*	*	PUNCT
fbem-2007	149	1	*	*	PUNCT
fbem-2007	149	2	*	*	PUNCT
fbem-2007	149	3	(	(	PUNCT
fbem-2007	149	4	-3.01	-3.01	NOUN
fbem-2007	149	5	)	)	PUNCT
fbem-2007	149	6	size	size	NOUN
fbem-2007	149	7	-0.0991	-0.0991	NOUN
fbem-2007	149	8	*	*	PUNCT
fbem-2007	150	1	*	*	PUNCT
fbem-2007	150	2	*	*	PUNCT
fbem-2007	150	3	(	(	PUNCT
fbem-2007	150	4	-8.72	-8.72	PROPN
fbem-2007	150	5	)	)	PUNCT
fbem-2007	150	6	-0.1065	-0.1065	NOUN
fbem-2007	150	7	(	(	PUNCT
fbem-2007	150	8	-1.02	-1.02	X
fbem-2007	150	9	)	)	PUNCT
fbem-2007	150	10	-0.0922	-0.0922	NOUN
fbem-2007	150	11	*	*	PUNCT
fbem-2007	151	1	*	*	PUNCT
fbem-2007	151	2	*	*	PUNCT
fbem-2007	151	3	(	(	PUNCT
fbem-2007	151	4	-8.12	-8.12	NUM
fbem-2007	151	5	)	)	PUNCT
fbem-2007	151	6	-0.1035	-0.1035	NOUN
fbem-2007	151	7	*	*	PUNCT
fbem-2007	151	8	*	*	PUNCT
fbem-2007	151	9	*	*	PUNCT
fbem-2007	151	10	(	(	PUNCT
fbem-2007	151	11	-5.83	-5.83	ADJ
fbem-2007	151	12	)	)	PUNCT
fbem-2007	151	13	-0.0961	-0.0961	PROPN
fbem-2007	151	14	*	*	PUNCT
fbem-2007	151	15	*	*	PUNCT
fbem-2007	151	16	*	*	PUNCT
fbem-2007	151	17	(	(	PUNCT
fbem-2007	151	18	-6.44	-6.44	NOUN
fbem-2007	151	19	)	)	PUNCT
fbem-2007	151	20	growth	growth	NOUN
fbem-2007	151	21	0.0299	0.0299	NUM
fbem-2007	151	22	(	(	PUNCT
fbem-2007	151	23	1.18	1.18	NUM
fbem-2007	151	24	)	)	PUNCT
fbem-2007	151	25	0.4386	0.4386	NUM
fbem-2007	151	26	*	*	PUNCT
fbem-2007	151	27	*	*	PUNCT
fbem-2007	151	28	(	(	PUNCT
fbem-2007	151	29	2.78	2.78	NUM
fbem-2007	151	30	)	)	PUNCT
fbem-2007	151	31	0.0254	0.0254	NUM
fbem-2007	151	32	(	(	PUNCT
fbem-2007	151	33	0.99	0.99	NUM
fbem-2007	151	34	)	)	PUNCT
fbem-2007	151	35	0.0572	0.0572	NUM
fbem-2007	151	36	(	(	PUNCT
fbem-2007	151	37	1.60	1.60	NUM
fbem-2007	151	38	)	)	PUNCT
fbem-2007	151	39	-0.0055	-0.0055	NOUN
fbem-2007	151	40	(	(	PUNCT
fbem-2007	151	41	-0.16	-0.16	X
fbem-2007	151	42	)	)	PUNCT
fbem-2007	151	43	lev	lev	NOUN
fbem-2007	151	44	0.2312	0.2312	NUM
fbem-2007	151	45	*	*	PUNCT
fbem-2007	151	46	*	*	PUNCT
fbem-2007	151	47	*	*	PUNCT
fbem-2007	151	48	(	(	PUNCT
fbem-2007	151	49	3.19	3.19	NUM
fbem-2007	151	50	)	)	PUNCT
fbem-2007	151	51	-0.7899	-0.7899	NOUN
fbem-2007	151	52	(	(	PUNCT
fbem-2007	151	53	-1.07	-1.07	X
fbem-2007	151	54	)	)	PUNCT
fbem-2007	151	55	0.1968	0.1968	NUM
fbem-2007	151	56	*	*	PUNCT
fbem-2007	151	57	*	*	PUNCT
fbem-2007	151	58	*	*	PUNCT
fbem-2007	151	59	(	(	PUNCT
fbem-2007	151	60	2.70	2.70	NUM
fbem-2007	151	61	)	)	PUNCT
fbem-2007	151	62	0.3294	0.3294	NUM
fbem-2007	151	63	*	*	PUNCT
fbem-2007	151	64	*	*	PUNCT
fbem-2007	151	65	*	*	PUNCT
fbem-2007	151	66	(	(	PUNCT
fbem-2007	151	67	3.18	3.18	NUM
fbem-2007	151	68	)	)	PUNCT
fbem-2007	151	69	0.2508	0.2508	NUM
fbem-2007	151	70	*	*	PUNCT
fbem-2007	151	71	*	*	PUNCT
fbem-2007	151	72	(	(	PUNCT
fbem-2007	151	73	2.42	2.42	NUM
fbem-2007	151	74	)	)	PUNCT
fbem-2007	151	75	occupy	occupy	VERB
fbem-2007	151	76	2.3461	2.3461	NUM
fbem-2007	151	77	*	*	PUNCT
fbem-2007	151	78	*	*	PUNCT
fbem-2007	151	79	*	*	PUNCT
fbem-2007	151	80	(	(	PUNCT
fbem-2007	151	81	4.83	4.83	NUM
fbem-2007	151	82	)	)	PUNCT
fbem-2007	151	83	3.9225	3.9225	NUM
fbem-2007	151	84	(	(	PUNCT
fbem-2007	151	85	1.41	1.41	NUM
fbem-2007	151	86	)	)	PUNCT
fbem-2007	151	87	1.6063	1.6063	NUM
fbem-2007	151	88	*	*	PUNCT
fbem-2007	151	89	*	*	PUNCT
fbem-2007	151	90	*	*	PUNCT
fbem-2007	151	91	(	(	PUNCT
fbem-2007	151	92	3.24	3.24	NUM
fbem-2007	151	93	)	)	PUNCT
fbem-2007	151	94	3.0529	3.0529	NUM
fbem-2007	151	95	*	*	PUNCT
fbem-2007	151	96	*	*	PUNCT
fbem-2007	151	97	*	*	PUNCT
fbem-2007	151	98	(	(	PUNCT
fbem-2007	151	99	4.41	4.41	NUM
fbem-2007	151	100	)	)	PUNCT
fbem-2007	151	101	1.3699	1.3699	NUM
fbem-2007	151	102	*	*	PUNCT
fbem-2007	151	103	*	*	PUNCT
fbem-2007	151	104	(	(	PUNCT
fbem-2007	151	105	2.02	2.02	NUM
fbem-2007	151	106	)	)	PUNCT
fbem-2007	151	107	roa	roa	NOUN
fbem-2007	151	108	-1.6506	-1.6506	NOUN
fbem-2007	151	109	*	*	PUNCT
fbem-2007	151	110	*	*	PUNCT
fbem-2007	151	111	*	*	PUNCT
fbem-2007	151	112	(	(	PUNCT
fbem-2007	151	113	-5.12	-5.12	NOUN
fbem-2007	151	114	)	)	PUNCT
fbem-2007	151	115	-0.5286	-0.5286	NOUN
fbem-2007	151	116	(	(	PUNCT
fbem-2007	151	117	-0.19	-0.19	NOUN
fbem-2007	151	118	)	)	PUNCT
fbem-2007	151	119	-1.8224	-1.8224	NOUN
fbem-2007	152	1	*	*	PUNCT
fbem-2007	152	2	*	*	PUNCT
fbem-2007	152	3	*	*	PUNCT
fbem-2007	152	4	(	(	PUNCT
fbem-2007	152	5	-5.68	-5.68	ADJ
fbem-2007	152	6	)	)	PUNCT
fbem-2007	152	7	-2.5766	-2.5766	NOUN
fbem-2007	153	1	*	*	PUNCT
fbem-2007	153	2	*	*	PUNCT
fbem-2007	153	3	*	*	PUNCT
fbem-2007	153	4	(	(	PUNCT
fbem-2007	153	5	-5.62	-5.62	NOUN
fbem-2007	153	6	)	)	PUNCT
fbem-2007	153	7	-0.3340	-0.3340	NOUN
fbem-2007	153	8	(	(	PUNCT
fbem-2007	153	9	-0.71	-0.71	NOUN
fbem-2007	153	10	)	)	PUNCT
fbem-2007	153	11	cft	cft	NOUN
fbem-2007	153	12	-0.3544	-0.3544	PROPN
fbem-2007	153	13	*	*	PROPN
fbem-2007	153	14	*	*	PUNCT
fbem-2007	153	15	(	(	PUNCT
fbem-2007	153	16	-2.18	-2.18	NUM
fbem-2007	153	17	)	)	PUNCT
fbem-2007	153	18	-1.9471	-1.9471	NOUN
fbem-2007	153	19	(	(	PUNCT
fbem-2007	153	20	-1.19	-1.19	NOUN
fbem-2007	153	21	)	)	PUNCT
fbem-2007	153	22	-0.2687	-0.2687	NOUN
fbem-2007	153	23	*	*	PUNCT
fbem-2007	153	24	(	(	PUNCT
fbem-2007	153	25	-1.66	-1.66	ADJ
fbem-2007	153	26	)	)	PUNCT
fbem-2007	153	27	-0.0682	-0.0682	NOUN
fbem-2007	153	28	(	(	PUNCT
fbem-2007	153	29	-0.28	-0.28	X
fbem-2007	153	30	)	)	PUNCT
fbem-2007	153	31	-0.5462	-0.5462	NOUN
fbem-2007	154	1	*	*	PUNCT
fbem-2007	154	2	*	*	PUNCT
fbem-2007	154	3	*	*	PUNCT
fbem-2007	154	4	(	(	PUNCT
fbem-2007	154	5	-2.61	-2.61	NOUN
fbem-2007	154	6	)	)	PUNCT
fbem-2007	154	7	inst	inst	NOUN
fbem-2007	154	8	-0.2162	-0.2162	NOUN
fbem-2007	154	9	*	*	PUNCT
fbem-2007	155	1	*	*	PUNCT
fbem-2007	155	2	*	*	PUNCT
fbem-2007	155	3	(	(	PUNCT
fbem-2007	155	4	-4.09	-4.09	NUM
fbem-2007	155	5	)	)	PUNCT
fbem-2007	155	6	0.8917	0.8917	NUM
fbem-2007	155	7	(	(	PUNCT
fbem-2007	155	8	1.13	1.13	NUM
fbem-2007	155	9	)	)	PUNCT
fbem-2007	155	10	-0.1972	-0.1972	PUNCT
fbem-2007	156	1	*	*	PUNCT
fbem-2007	156	2	*	*	PUNCT
fbem-2007	156	3	*	*	PUNCT
fbem-2007	156	4	(	(	PUNCT
fbem-2007	156	5	-3.79	-3.79	NUM
fbem-2007	156	6	)	)	PUNCT
fbem-2007	156	7	-0.0271	-0.0271	NOUN
fbem-2007	156	8	(	(	PUNCT
fbem-2007	156	9	-0.33	-0.33	ADJ
fbem-2007	156	10	)	)	PUNCT
fbem-2007	156	11	-0.2880	-0.2880	NOUN
fbem-2007	157	1	*	*	PUNCT
fbem-2007	157	2	*	*	PUNCT
fbem-2007	157	3	*	*	PUNCT
fbem-2007	157	4	(	(	PUNCT
fbem-2007	157	5	-3.86	-3.86	NOUN
fbem-2007	157	6	)	)	PUNCT
fbem-2007	157	7	risk	risk	NOUN
fbem-2007	157	8	0.0064	0.0064	NUM
fbem-2007	157	9	(	(	PUNCT
fbem-2007	157	10	0.78	0.78	NUM
fbem-2007	157	11	)	)	PUNCT
fbem-2007	157	12	-0.0859	-0.0859	NOUN
fbem-2007	157	13	(	(	PUNCT
fbem-2007	157	14	-1.43	-1.43	X
fbem-2007	157	15	)	)	PUNCT
fbem-2007	157	16	0.0056	0.0056	NUM
fbem-2007	157	17	(	(	PUNCT
fbem-2007	157	18	0.68	0.68	NUM
fbem-2007	157	19	)	)	PUNCT
fbem-2007	157	20	-0.0076	-0.0076	NOUN
fbem-2007	157	21	(	(	PUNCT
fbem-2007	157	22	-0.48	-0.48	NUM
fbem-2007	157	23	)	)	PUNCT
fbem-2007	157	24	0.0134	0.0134	NUM
fbem-2007	157	25	(	(	PUNCT
fbem-2007	157	26	1.47	1.47	NUM
fbem-2007	157	27	)	)	PUNCT
fbem-2007	157	28	year&industry	year&industry	NOUN
fbem-2007	158	1	yes	yes	INTJ
fbem-2007	159	1	yes	yes	INTJ
fbem-2007	160	1	yes	yes	INTJ
fbem-2007	161	1	yes	yes	INTJ
fbem-2007	161	2	yes	yes	INTJ
fbem-2007	161	3	r	r	NOUN
fbem-2007	161	4	-	-	PUNCT
fbem-2007	161	5	squared	square	VERB
fbem-2007	161	6	0.138	0.138	NUM
fbem-2007	161	7	0.912	0.912	NUM
fbem-2007	161	8	0.152	0.152	NUM
fbem-2007	161	9	0.223	0.223	NUM
fbem-2007	161	10	0.206	0.206	NUM
fbem-2007	161	11	number	number	NOUN
fbem-2007	161	12	of	of	ADP
fbem-2007	161	13	obs	obs	PROPN
fbem-2007	161	14	2645	2645	NUM
fbem-2007	161	15	62	62	NUM
fbem-2007	161	16	2648	2648	NUM
fbem-2007	161	17	1318	1318	NUM
fbem-2007	161	18	1392	1392	NUM
fbem-2007	161	19	note	note	NOUN
fbem-2007	161	20	:	:	PUNCT
fbem-2007	162	1	*	*	PUNCT
fbem-2007	162	2	*	*	PUNCT
fbem-2007	163	1	*	*	PUNCT
fbem-2007	163	2	,	,	PUNCT
fbem-2007	163	3	*	*	PUNCT
fbem-2007	163	4	*	*	PUNCT
fbem-2007	163	5	and	and	CCONJ
fbem-2007	163	6	*	*	PUNCT
fbem-2007	163	7	indicate	indicate	VERB
fbem-2007	163	8	the	the	DET
fbem-2007	163	9	significant	significant	ADJ
fbem-2007	163	10	levels	level	NOUN
fbem-2007	163	11	at	at	ADP
fbem-2007	163	12	1	1	NUM
fbem-2007	163	13	%	%	NOUN
fbem-2007	163	14	,	,	PUNCT
fbem-2007	163	15	5	5	NUM
fbem-2007	163	16	%	%	NOUN
fbem-2007	163	17	and	and	CCONJ
fbem-2007	163	18	10	10	NUM
fbem-2007	163	19	%	%	NOUN
fbem-2007	163	20	,	,	PUNCT
fbem-2007	163	21	respectively	respectively	ADV
fbem-2007	163	22	,	,	PUNCT
fbem-2007	163	23	and	and	CCONJ
fbem-2007	163	24	the	the	DET
fbem-2007	163	25	t	t	NOUN
fbem-2007	163	26	-	-	PUNCT
fbem-2007	163	27	value	value	NOUN
fbem-2007	163	28	after	after	ADP
fbem-2007	163	29	heteroscedastic	heteroscedastic	ADJ
fbem-2007	163	30	adjustment	adjustment	NOUN
fbem-2007	163	31	(	(	PUNCT
fbem-2007	163	32	robust	robust	ADJ
fbem-2007	163	33	)	)	PUNCT
fbem-2007	163	34	is	be	AUX
fbem-2007	163	35	in	in	ADP
fbem-2007	163	36	brackets	bracket	NOUN
fbem-2007	163	37	,	,	PUNCT
fbem-2007	163	38	the	the	DET
fbem-2007	163	39	same	same	ADJ
fbem-2007	163	40	as	as	ADP
fbem-2007	163	41	.	.	PROPN
fbem-2007	163	42	206	206	NUM
fbem-2007	163	43	6	6	NUM
fbem-2007	163	44	.	.	PUNCT
fbem-2007	164	1	robustness	robustness	NOUN
fbem-2007	164	2	test	test	NOUN
fbem-2007	164	3	6.1	6.1	NUM
fbem-2007	164	4	.	.	PUNCT
fbem-2007	165	1	tool	tool	NOUN
fbem-2007	165	2	variable	variable	ADJ
fbem-2007	165	3	method	method	NOUN
fbem-2007	165	4	although	although	SCONJ
fbem-2007	165	5	this	this	DET
fbem-2007	165	6	paper	paper	NOUN
fbem-2007	165	7	controls	control	VERB
fbem-2007	165	8	the	the	DET
fbem-2007	165	9	year	year	NOUN
fbem-2007	165	10	and	and	CCONJ
fbem-2007	165	11	the	the	DET
fbem-2007	165	12	industry	industry	NOUN
fbem-2007	165	13	in	in	ADP
fbem-2007	165	14	the	the	DET
fbem-2007	165	15	regression	regression	NOUN
fbem-2007	165	16	,	,	PUNCT
fbem-2007	165	17	there	there	PRON
fbem-2007	165	18	is	be	VERB
fbem-2007	165	19	still	still	ADV
fbem-2007	165	20	no	no	DET
fbem-2007	165	21	guarantee	guarantee	NOUN
fbem-2007	165	22	that	that	SCONJ
fbem-2007	165	23	all	all	DET
fbem-2007	165	24	the	the	DET
fbem-2007	165	25	influencing	influence	VERB
fbem-2007	165	26	factors	factor	NOUN
fbem-2007	165	27	are	be	AUX
fbem-2007	165	28	considered	consider	VERB
fbem-2007	165	29	.	.	PUNCT
fbem-2007	166	1	therefore	therefore	ADV
fbem-2007	166	2	,	,	PUNCT
fbem-2007	166	3	to	to	PART
fbem-2007	166	4	make	make	VERB
fbem-2007	166	5	the	the	DET
fbem-2007	166	6	above	above	ADJ
fbem-2007	166	7	test	test	NOUN
fbem-2007	166	8	results	result	VERB
fbem-2007	166	9	more	more	ADV
fbem-2007	166	10	robust	robust	ADJ
fbem-2007	166	11	,	,	PUNCT
fbem-2007	166	12	the	the	DET
fbem-2007	166	13	instrumental	instrumental	ADJ
fbem-2007	166	14	variable	variable	ADJ
fbem-2007	166	15	method	method	NOUN
fbem-2007	166	16	was	be	AUX
fbem-2007	166	17	used	use	VERB
fbem-2007	166	18	to	to	PART
fbem-2007	166	19	solve	solve	VERB
fbem-2007	166	20	the	the	DET
fbem-2007	166	21	endogeneity	endogeneity	NOUN
fbem-2007	166	22	problem	problem	NOUN
fbem-2007	166	23	.	.	PUNCT
fbem-2007	167	1	the	the	DET
fbem-2007	167	2	sample	sample	NOUN
fbem-2007	167	3	was	be	AUX
fbem-2007	167	4	regressed	regress	VERB
fbem-2007	167	5	with	with	ADP
fbem-2007	167	6	the	the	DET
fbem-2007	167	7	explained	explain	VERB
fbem-2007	167	8	variable	variable	NOUN
fbem-2007	167	9	as	as	ADP
fbem-2007	167	10	the	the	DET
fbem-2007	167	11	instrumental	instrumental	ADJ
fbem-2007	167	12	variable	variable	NOUN
fbem-2007	167	13	,	,	PUNCT
fbem-2007	167	14	and	and	CCONJ
fbem-2007	167	15	the	the	DET
fbem-2007	167	16	influence	influence	NOUN
fbem-2007	167	17	of	of	ADP
fbem-2007	167	18	the	the	DET
fbem-2007	167	19	government	government	NOUN
fbem-2007	167	20	background	background	NOUN
fbem-2007	167	21	of	of	ADP
fbem-2007	167	22	the	the	DET
fbem-2007	167	23	big	big	ADJ
fbem-2007	167	24	customer	customer	NOUN
fbem-2007	167	25	on	on	ADP
fbem-2007	167	26	the	the	DET
fbem-2007	167	27	quality	quality	NOUN
fbem-2007	167	28	of	of	ADP
fbem-2007	167	29	the	the	DET
fbem-2007	167	30	enterprise	enterprise	NOUN
fbem-2007	167	31	information	information	NOUN
fbem-2007	167	32	was	be	AUX
fbem-2007	167	33	significant	significant	ADJ
fbem-2007	167	34	at	at	ADP
fbem-2007	167	35	5	5	NUM
fbem-2007	167	36	%	%	NOUN
fbem-2007	167	37	,	,	PUNCT
fbem-2007	167	38	indicating	indicate	VERB
fbem-2007	167	39	that	that	SCONJ
fbem-2007	167	40	the	the	DET
fbem-2007	167	41	relationship	relationship	NOUN
fbem-2007	167	42	between	between	ADP
fbem-2007	167	43	the	the	DET
fbem-2007	167	44	two	two	NUM
fbem-2007	167	45	was	be	AUX
fbem-2007	167	46	still	still	ADV
fbem-2007	167	47	robust	robust	ADJ
fbem-2007	167	48	after	after	ADP
fbem-2007	167	49	considering	consider	VERB
fbem-2007	167	50	the	the	DET
fbem-2007	167	51	endogeneity	endogeneity	NOUN
fbem-2007	167	52	.	.	PUNCT
fbem-2007	168	1	based	base	VERB
fbem-2007	168	2	on	on	ADP
fbem-2007	168	3	the	the	DET
fbem-2007	168	4	limited	limited	ADJ
fbem-2007	168	5	space	space	NOUN
fbem-2007	168	6	,	,	PUNCT
fbem-2007	168	7	the	the	DET
fbem-2007	168	8	chart	chart	NOUN
fbem-2007	168	9	is	be	AUX
fbem-2007	168	10	not	not	PART
fbem-2007	168	11	shown	show	VERB
fbem-2007	168	12	.	.	PUNCT
fbem-2007	169	1	6.2	6.2	NUM
fbem-2007	169	2	.	.	PUNCT
fbem-2007	169	3	replace	replace	NOUN
fbem-2007	169	4	is	be	AUX
fbem-2007	169	5	the	the	DET
fbem-2007	169	6	explanatory	explanatory	ADJ
fbem-2007	169	7	variable	variable	NOUN
fbem-2007	169	8	the	the	DET
fbem-2007	169	9	enterprise	enterprise	NOUN
fbem-2007	169	10	information	information	NOUN
fbem-2007	169	11	quality	quality	NOUN
fbem-2007	169	12	of	of	ADP
fbem-2007	169	13	the	the	DET
fbem-2007	169	14	manipulated	manipulate	VERB
fbem-2007	169	15	accrued	accrue	VERB
fbem-2007	169	16	profit	profit	NOUN
fbem-2007	169	17	(	(	PUNCT
fbem-2007	169	18	accearn	accearn	NOUN
fbem-2007	169	19	)	)	PUNCT
fbem-2007	169	20	was	be	AUX
fbem-2007	169	21	calculated	calculate	VERB
fbem-2007	169	22	by	by	ADP
fbem-2007	169	23	the	the	DET
fbem-2007	169	24	modified	modify	VERB
fbem-2007	169	25	jones	jones	PROPN
fbem-2007	169	26	model	model	PROPN
fbem-2007	169	27	,	,	PUNCT
fbem-2007	169	28	and	and	CCONJ
fbem-2007	169	29	the	the	DET
fbem-2007	169	30	sample	sample	NOUN
fbem-2007	169	31	regression	regression	NOUN
fbem-2007	169	32	was	be	AUX
fbem-2007	169	33	repeated	repeat	VERB
fbem-2007	169	34	.	.	PUNCT
fbem-2007	170	1	the	the	DET
fbem-2007	170	2	results	result	NOUN
fbem-2007	170	3	showed	show	VERB
fbem-2007	170	4	that	that	SCONJ
fbem-2007	170	5	the	the	DET
fbem-2007	170	6	gov1	gov1	NOUN
fbem-2007	170	7	coefficient	coefficient	NOUN
fbem-2007	170	8	was	be	AUX
fbem-2007	170	9	negative	negative	ADJ
fbem-2007	170	10	and	and	CCONJ
fbem-2007	170	11	significant	significant	ADJ
fbem-2007	170	12	at	at	ADP
fbem-2007	170	13	the	the	DET
fbem-2007	170	14	5	5	NUM
fbem-2007	170	15	%	%	NOUN
fbem-2007	170	16	level	level	NOUN
fbem-2007	170	17	,	,	PUNCT
fbem-2007	170	18	and	and	CCONJ
fbem-2007	170	19	the	the	DET
fbem-2007	170	20	test	test	NOUN
fbem-2007	170	21	results	result	NOUN
fbem-2007	170	22	were	be	AUX
fbem-2007	170	23	robust	robust	ADJ
fbem-2007	170	24	.	.	PUNCT
fbem-2007	171	1	6.3	6.3	NUM
fbem-2007	171	2	.	.	PUNCT
fbem-2007	172	1	replace	replace	VERB
fbem-2007	172	2	explanatory	explanatory	ADJ
fbem-2007	172	3	variables	variable	NOUN
fbem-2007	172	4	similarly	similarly	ADV
fbem-2007	172	5	,	,	PUNCT
fbem-2007	172	6	the	the	DET
fbem-2007	172	7	sales	sale	NOUN
fbem-2007	172	8	ratio	ratio	NOUN
fbem-2007	172	9	of	of	ADP
fbem-2007	172	10	customers	customer	NOUN
fbem-2007	172	11	with	with	ADP
fbem-2007	172	12	government	government	NOUN
fbem-2007	172	13	background	background	NOUN
fbem-2007	172	14	among	among	ADP
fbem-2007	172	15	the	the	DET
fbem-2007	172	16	previous	previous	ADJ
fbem-2007	172	17	five	five	NUM
fbem-2007	172	18	major	major	ADJ
fbem-2007	172	19	customers	customer	NOUN
fbem-2007	172	20	,	,	PUNCT
fbem-2007	172	21	as	as	ADP
fbem-2007	172	22	the	the	DET
fbem-2007	172	23	big	big	ADJ
fbem-2007	172	24	customers	customer	NOUN
fbem-2007	172	25	with	with	ADP
fbem-2007	172	26	government	government	NOUN
fbem-2007	172	27	background	background	NOUN
fbem-2007	172	28	as	as	ADP
fbem-2007	172	29	the	the	DET
fbem-2007	172	30	explained	explain	VERB
fbem-2007	172	31	variable	variable	NOUN
fbem-2007	172	32	,	,	PUNCT
fbem-2007	172	33	was	be	AUX
fbem-2007	172	34	regressed	regress	VERB
fbem-2007	172	35	on	on	ADP
fbem-2007	172	36	the	the	DET
fbem-2007	172	37	sample	sample	NOUN
fbem-2007	172	38	again	again	ADV
fbem-2007	172	39	,	,	PUNCT
fbem-2007	172	40	and	and	CCONJ
fbem-2007	172	41	the	the	DET
fbem-2007	172	42	results	result	NOUN
fbem-2007	172	43	were	be	AUX
fbem-2007	172	44	still	still	ADV
fbem-2007	172	45	robust	robust	ADJ
fbem-2007	172	46	.	.	PUNCT
fbem-2007	173	1	7	7	X
fbem-2007	173	2	.	.	X
fbem-2007	173	3	conclusions	conclusion	NOUN
fbem-2007	173	4	in	in	ADP
fbem-2007	173	5	recent	recent	ADJ
fbem-2007	173	6	years	year	NOUN
fbem-2007	173	7	,	,	PUNCT
fbem-2007	173	8	the	the	DET
fbem-2007	173	9	state	state	NOUN
fbem-2007	173	10	has	have	AUX
fbem-2007	173	11	been	be	AUX
fbem-2007	173	12	aware	aware	ADJ
fbem-2007	173	13	of	of	ADP
fbem-2007	173	14	some	some	DET
fbem-2007	173	15	disadvantages	disadvantage	NOUN
fbem-2007	173	16	of	of	ADP
fbem-2007	173	17	the	the	DET
fbem-2007	173	18	direct	direct	ADJ
fbem-2007	173	19	government	government	NOUN
fbem-2007	173	20	subsidies	subsidy	NOUN
fbem-2007	173	21	,	,	PUNCT
fbem-2007	173	22	and	and	CCONJ
fbem-2007	173	23	the	the	DET
fbem-2007	173	24	procurement	procurement	NOUN
fbem-2007	173	25	intensity	intensity	NOUN
fbem-2007	173	26	has	have	AUX
fbem-2007	173	27	become	become	VERB
fbem-2007	173	28	more	more	ADV
fbem-2007	173	29	and	and	CCONJ
fbem-2007	173	30	more	more	ADV
fbem-2007	173	31	intense	intense	ADJ
fbem-2007	173	32	,	,	PUNCT
fbem-2007	173	33	which	which	PRON
fbem-2007	173	34	affects	affect	VERB
fbem-2007	173	35	the	the	DET
fbem-2007	173	36	production	production	NOUN
fbem-2007	173	37	and	and	CCONJ
fbem-2007	173	38	operation	operation	NOUN
fbem-2007	173	39	,	,	PUNCT
fbem-2007	173	40	strategic	strategic	ADJ
fbem-2007	173	41	planning	planning	NOUN
fbem-2007	173	42	,	,	PUNCT
fbem-2007	173	43	development	development	NOUN
fbem-2007	173	44	prospects	prospect	NOUN
fbem-2007	173	45	and	and	CCONJ
fbem-2007	173	46	enterprise	enterprise	NOUN
fbem-2007	173	47	behavior	behavior	NOUN
fbem-2007	173	48	of	of	ADP
fbem-2007	173	49	the	the	DET
fbem-2007	173	50	downstream	downstream	ADJ
fbem-2007	173	51	enterprises	enterprise	NOUN
fbem-2007	173	52	in	in	ADP
fbem-2007	173	53	the	the	DET
fbem-2007	173	54	supply	supply	NOUN
fbem-2007	173	55	chain	chain	NOUN
fbem-2007	173	56	.	.	PUNCT
fbem-2007	174	1	the	the	DET
fbem-2007	174	2	data	datum	NOUN
fbem-2007	174	3	of	of	ADP
fbem-2007	174	4	government	government	NOUN
fbem-2007	174	5	background	background	NOUN
fbem-2007	174	6	customers	customer	NOUN
fbem-2007	174	7	from	from	ADP
fbem-2007	174	8	2011	2011	NUM
fbem-2007	174	9	-	-	SYM
fbem-2007	174	10	2020	2020	NUM
fbem-2007	174	11	were	be	AUX
fbem-2007	174	12	manually	manually	ADV
fbem-2007	174	13	collated	collate	VERB
fbem-2007	174	14	,	,	PUNCT
fbem-2007	174	15	and	and	CCONJ
fbem-2007	174	16	the	the	DET
fbem-2007	174	17	influence	influence	NOUN
fbem-2007	174	18	of	of	ADP
fbem-2007	174	19	government	government	NOUN
fbem-2007	174	20	background	background	NOUN
fbem-2007	174	21	big	big	ADJ
fbem-2007	174	22	customers	customer	NOUN
fbem-2007	174	23	on	on	ADP
fbem-2007	174	24	enterprise	enterprise	NOUN
fbem-2007	174	25	information	information	NOUN
fbem-2007	174	26	quality	quality	NOUN
fbem-2007	174	27	was	be	AUX
fbem-2007	174	28	explored	explore	VERB
fbem-2007	174	29	from	from	ADP
fbem-2007	174	30	the	the	DET
fbem-2007	174	31	perspective	perspective	NOUN
fbem-2007	174	32	of	of	ADP
fbem-2007	174	33	supply	supply	NOUN
fbem-2007	174	34	chain	chain	NOUN
fbem-2007	174	35	.	.	PUNCT
fbem-2007	175	1	it	it	PRON
fbem-2007	175	2	is	be	AUX
fbem-2007	175	3	found	find	VERB
fbem-2007	175	4	that	that	SCONJ
fbem-2007	175	5	the	the	DET
fbem-2007	175	6	key	key	ADJ
fbem-2007	175	7	government	government	NOUN
fbem-2007	175	8	customers	customer	NOUN
fbem-2007	175	9	can	can	AUX
fbem-2007	175	10	improve	improve	VERB
fbem-2007	175	11	the	the	DET
fbem-2007	175	12	information	information	NOUN
fbem-2007	175	13	quality	quality	NOUN
fbem-2007	175	14	of	of	ADP
fbem-2007	175	15	suppliers	supplier	NOUN
fbem-2007	175	16	;	;	PUNCT
fbem-2007	175	17	and	and	CCONJ
fbem-2007	175	18	the	the	DET
fbem-2007	175	19	information	information	NOUN
fbem-2007	175	20	quality	quality	NOUN
fbem-2007	175	21	of	of	ADP
fbem-2007	175	22	good	good	ADJ
fbem-2007	175	23	audit	audit	NOUN
fbem-2007	175	24	opinions	opinion	NOUN
fbem-2007	175	25	is	be	AUX
fbem-2007	175	26	more	more	ADV
fbem-2007	175	27	obviously	obviously	ADV
fbem-2007	175	28	promoted	promote	VERB
fbem-2007	175	29	by	by	ADP
fbem-2007	175	30	the	the	DET
fbem-2007	175	31	key	key	ADJ
fbem-2007	175	32	customers	customer	NOUN
fbem-2007	175	33	with	with	ADP
fbem-2007	175	34	poor	poor	ADJ
fbem-2007	175	35	government	government	NOUN
fbem-2007	175	36	background	background	NOUN
fbem-2007	175	37	than	than	ADP
fbem-2007	175	38	those	those	PRON
fbem-2007	175	39	with	with	ADP
fbem-2007	175	40	poor	poor	ADJ
fbem-2007	175	41	industry	industry	NOUN
fbem-2007	175	42	competition	competition	NOUN
fbem-2007	175	43	.	.	PUNCT
fbem-2007	176	1	conclusion	conclusion	NOUN
fbem-2007	176	2	provides	provide	VERB
fbem-2007	176	3	reference	reference	NOUN
fbem-2007	176	4	for	for	ADP
fbem-2007	176	5	policy	policy	NOUN
fbem-2007	176	6	formulation	formulation	NOUN
fbem-2007	176	7	,	,	PUNCT
fbem-2007	176	8	enterprise	enterprise	NOUN
fbem-2007	176	9	management	management	NOUN
fbem-2007	176	10	and	and	CCONJ
fbem-2007	176	11	investor	investor	NOUN
fbem-2007	176	12	investment	investment	NOUN
fbem-2007	176	13	decision	decision	NOUN
fbem-2007	176	14	.	.	PUNCT
fbem-2007	177	1	based	base	VERB
fbem-2007	177	2	on	on	ADP
fbem-2007	177	3	the	the	DET
fbem-2007	177	4	conclusion	conclusion	NOUN
fbem-2007	177	5	of	of	ADP
fbem-2007	177	6	the	the	DET
fbem-2007	177	7	above	above	ADJ
fbem-2007	177	8	research	research	NOUN
fbem-2007	177	9	,	,	PUNCT
fbem-2007	177	10	the	the	DET
fbem-2007	177	11	following	follow	VERB
fbem-2007	177	12	suggestions	suggestion	NOUN
fbem-2007	177	13	are	be	AUX
fbem-2007	177	14	made	make	VERB
fbem-2007	177	15	:	:	PUNCT
fbem-2007	177	16	(	(	PUNCT
fbem-2007	177	17	1	1	X
fbem-2007	177	18	)	)	PUNCT
fbem-2007	177	19	increase	increase	NOUN
fbem-2007	177	20	procurement	procurement	NOUN
fbem-2007	177	21	and	and	CCONJ
fbem-2007	177	22	try	try	VERB
fbem-2007	177	23	to	to	PART
fbem-2007	177	24	replace	replace	VERB
fbem-2007	177	25	government	government	NOUN
fbem-2007	177	26	subsidies	subsidy	NOUN
fbem-2007	177	27	through	through	ADP
fbem-2007	177	28	procurement	procurement	NOUN
fbem-2007	177	29	;	;	PUNCT
fbem-2007	177	30	(	(	PUNCT
fbem-2007	177	31	2	2	X
fbem-2007	177	32	)	)	PUNCT
fbem-2007	177	33	regulatory	regulatory	ADJ
fbem-2007	177	34	authorities	authority	NOUN
fbem-2007	177	35	should	should	AUX
fbem-2007	177	36	strengthen	strengthen	VERB
fbem-2007	177	37	supervision	supervision	NOUN
fbem-2007	177	38	,	,	PUNCT
fbem-2007	177	39	standardize	standardize	VERB
fbem-2007	177	40	market	market	NOUN
fbem-2007	177	41	mechanism	mechanism	NOUN
fbem-2007	177	42	and	and	CCONJ
fbem-2007	177	43	improve	improve	VERB
fbem-2007	177	44	enterprise	enterprise	NOUN
fbem-2007	177	45	information	information	NOUN
fbem-2007	177	46	transparency	transparency	NOUN
fbem-2007	177	47	;	;	PUNCT
fbem-2007	177	48	(	(	PUNCT
fbem-2007	177	49	3	3	X
fbem-2007	177	50	)	)	PUNCT
fbem-2007	177	51	small	small	ADJ
fbem-2007	177	52	and	and	CCONJ
fbem-2007	177	53	medium	medium	ADJ
fbem-2007	177	54	-	-	PUNCT
fbem-2007	177	55	sized	sized	ADJ
fbem-2007	177	56	investors	investor	NOUN
fbem-2007	177	57	can	can	AUX
fbem-2007	177	58	consider	consider	VERB
fbem-2007	177	59	whether	whether	SCONJ
fbem-2007	177	60	their	their	PRON
fbem-2007	177	61	key	key	ADJ
fbem-2007	177	62	customers	customer	NOUN
fbem-2007	177	63	have	have	VERB
fbem-2007	177	64	government	government	NOUN
fbem-2007	177	65	background	background	NOUN
fbem-2007	177	66	to	to	PART
fbem-2007	177	67	assist	assist	VERB
fbem-2007	177	68	in	in	ADP
fbem-2007	177	69	making	make	VERB
fbem-2007	177	70	decisions	decision	NOUN
fbem-2007	177	71	before	before	ADP
fbem-2007	177	72	making	make	VERB
fbem-2007	177	73	investment	investment	NOUN
fbem-2007	177	74	decisions	decision	NOUN
fbem-2007	177	75	.	.	PUNCT
fbem-2007	178	1	acknowledgment	acknowledgment	NOUN
fbem-2007	178	2	the	the	DET
fbem-2007	178	3	study	study	NOUN
fbem-2007	178	4	was	be	AUX
fbem-2007	178	5	funded	fund	VERB
fbem-2007	178	6	by	by	ADP
fbem-2007	178	7	anhui	anhui	PROPN
fbem-2007	178	8	university	university	PROPN
fbem-2007	178	9	of	of	ADP
fbem-2007	178	10	finance	finance	PROPN
fbem-2007	178	11	and	and	CCONJ
fbem-2007	178	12	economics	economic	NOUN
fbem-2007	178	13	graduate	graduate	PROPN
fbem-2007	178	14	innovation	innovation	NOUN
fbem-2007	178	15	fund	fund	NOUN
fbem-2007	178	16	project	project	NOUN
fbem-2007	178	17	(	(	PUNCT
fbem-2007	178	18	acyc2021457	acyc2021457	PROPN
fbem-2007	178	19	)	)	PUNCT
fbem-2007	178	20	.	.	PUNCT
fbem-2007	179	1	references	reference	NOUN
fbem-2007	179	2	[	[	X
fbem-2007	179	3	1	1	NUM
fbem-2007	179	4	]	]	PUNCT
fbem-2007	179	5	x	x	X
fbem-2007	179	6	chen	chen	PROPN
fbem-2007	179	7	,	,	PUNCT
fbem-2007	179	8	j	j	PROPN
fbem-2007	179	9	li	li	PROPN
fbem-2007	179	10	.	.	PROPN
fbem-2007	180	1	analysis	analysis	NOUN
fbem-2007	180	2	of	of	ADP
fbem-2007	180	3	the	the	DET
fbem-2007	180	4	role	role	NOUN
fbem-2007	180	5	of	of	ADP
fbem-2007	180	6	local	local	ADJ
fbem-2007	180	7	government	government	NOUN
fbem-2007	180	8	financial	financial	ADJ
fbem-2007	180	9	behavior	behavior	NOUN
fbem-2007	180	10	in	in	ADP
fbem-2007	180	11	improving	improve	VERB
fbem-2007	180	12	the	the	DET
fbem-2007	180	13	performance	performance	NOUN
fbem-2007	180	14	of	of	ADP
fbem-2007	180	15	listed	list	VERB
fbem-2007	180	16	companies	company	NOUN
fbem-2007	181	1	[	[	X
fbem-2007	181	2	j	j	X
fbem-2007	181	3	]	]	X
fbem-2007	181	4	.	.	PUNCT
fbem-2007	182	1	accounting	accounting	NOUN
fbem-2007	182	2	research	research	NOUN
fbem-2007	182	3	,	,	PUNCT
fbem-2007	182	4	2001	2001	NUM
fbem-2007	182	5	(	(	PUNCT
fbem-2007	182	6	12	12	NUM
fbem-2007	182	7	):	):	PUNCT
fbem-2007	182	8	20	20	NUM
fbem-2007	182	9	-	-	SYM
fbem-2007	182	10	28	28	NUM
fbem-2007	183	1	+	+	NUM
fbem-2007	183	2	64	64	NUM
fbem-2007	183	3	.	.	PUNCT
fbem-2007	184	1	[	[	X
fbem-2007	184	2	2	2	NUM
fbem-2007	184	3	]	]	X
fbem-2007	184	4	yj	yj	PROPN
fbem-2007	184	5	zhao	zhao	PROPN
fbem-2007	184	6	,	,	PUNCT
fbem-2007	184	7	ml	ml	PROPN
fbem-2007	184	8	liu	liu	PROPN
fbem-2007	184	9	.	.	PUNCT
fbem-2007	185	1	surplus	surplus	NOUN
fbem-2007	185	2	management	management	NOUN
fbem-2007	185	3	,	,	PUNCT
fbem-2007	185	4	executive	executive	ADJ
fbem-2007	185	5	motives	motive	NOUN
fbem-2007	185	6	,	,	PUNCT
fbem-2007	185	7	and	and	CCONJ
fbem-2007	185	8	government	government	NOUN
fbem-2007	185	9	grants	grant	NOUN
fbem-2007	185	10	[	[	X
fbem-2007	185	11	j	j	X
fbem-2007	185	12	]	]	X
fbem-2007	185	13	.	.	PUNCT
fbem-2007	186	1	securities	security	NOUN
fbem-2007	186	2	market	market	PROPN
fbem-2007	186	3	herald	herald	PROPN
fbem-2007	186	4	,	,	PUNCT
fbem-2007	186	5	2018	2018	NUM
fbem-2007	186	6	(	(	PUNCT
fbem-2007	186	7	04	04	NUM
fbem-2007	186	8	):	):	PUNCT
fbem-2007	186	9	42	42	NUM
fbem-2007	186	10	-	-	SYM
fbem-2007	186	11	51	51	NUM
fbem-2007	186	12	.	.	PUNCT
fbem-2007	187	1	[	[	X
fbem-2007	187	2	3	3	X
fbem-2007	187	3	]	]	PUNCT
fbem-2007	187	4	xy	xy	PROPN
fbem-2007	187	5	shi	shi	PROPN
fbem-2007	187	6	,	,	PUNCT
fbem-2007	187	7	xz	xz	PROPN
fbem-2007	187	8	zhang	zhang	PROPN
fbem-2007	187	9	.	.	PUNCT
fbem-2007	188	1	big	big	ADJ
fbem-2007	188	2	customer	customer	NOUN
fbem-2007	188	3	is	be	AUX
fbem-2007	188	4	a	a	DET
fbem-2007	188	5	resource	resource	NOUN
fbem-2007	188	6	or	or	CCONJ
fbem-2007	188	7	a	a	DET
fbem-2007	188	8	risk	risk	NOUN
fbem-2007	188	9	—	—	PUNCT
fbem-2007	188	10	—	—	PUNCT
fbem-2007	188	11	is	be	AUX
fbem-2007	188	12	based	base	VERB
fbem-2007	188	13	on	on	ADP
fbem-2007	188	14	the	the	DET
fbem-2007	188	15	ipo	ipo	PROPN
fbem-2007	188	16	pricing	pricing	PROPN
fbem-2007	188	17	scenario	scenario	NOUN
fbem-2007	188	18	test	test	NOUN
fbem-2007	189	1	[	[	X
fbem-2007	189	2	j	j	X
fbem-2007	189	3	]	]	X
fbem-2007	189	4	.	.	PUNCT
fbem-2007	190	1	journal	journal	PROPN
fbem-2007	190	2	of	of	ADP
fbem-2007	190	3	shanxi	shanxi	PROPN
fbem-2007	190	4	university	university	PROPN
fbem-2007	190	5	of	of	ADP
fbem-2007	190	6	finance	finance	NOUN
fbem-2007	190	7	and	and	CCONJ
fbem-2007	190	8	economics	economic	NOUN
fbem-2007	190	9	,	,	PUNCT
fbem-2007	190	10	2021,43	2021,43	NUM
fbem-2007	190	11	(	(	PUNCT
fbem-2007	190	12	08	08	NUM
fbem-2007	190	13	):	):	PUNCT
fbem-2007	190	14	112	112	NUM
fbem-2007	190	15	-	-	SYM
fbem-2007	190	16	126	126	NUM
fbem-2007	190	17	.	.	PUNCT
fbem-2007	191	1	[	[	X
fbem-2007	191	2	4	4	NUM
fbem-2007	191	3	]	]	X
fbem-2007	191	4	hx	hx	X
fbem-2007	191	5	fang	fang	X
fbem-2007	191	6	,	,	PUNCT
fbem-2007	191	7	y	y	PROPN
fbem-2007	191	8	zhang	zhang	PROPN
fbem-2007	191	9	.	.	PUNCT
fbem-2007	191	10	supplier	supplier	NOUN
fbem-2007	191	11	/	/	SYM
fbem-2007	191	12	customer	customer	NOUN
fbem-2007	191	13	relations	relation	NOUN
fbem-2007	191	14	transactions	transaction	NOUN
fbem-2007	191	15	,	,	PUNCT
fbem-2007	191	16	surplus	surplus	ADJ
fbem-2007	191	17	management	management	NOUN
fbem-2007	191	18	,	,	PUNCT
fbem-2007	191	19	and	and	CCONJ
fbem-2007	191	20	auditor	auditor	NOUN
fbem-2007	191	21	decisions	decision	NOUN
fbem-2007	191	22	[	[	X
fbem-2007	191	23	j	j	X
fbem-2007	191	24	]	]	X
fbem-2007	191	25	.	.	PUNCT
fbem-2007	192	1	accounting	accounting	NOUN
fbem-2007	192	2	research	research	NOUN
fbem-2007	192	3	,	,	PUNCT
fbem-2007	192	4	2016	2016	NUM
fbem-2007	192	5	(	(	PUNCT
fbem-2007	192	6	01	01	NUM
fbem-2007	192	7	):	):	PUNCT
fbem-2007	192	8	79	79	NUM
fbem-2007	192	9	-	-	SYM
fbem-2007	192	10	86	86	NUM
fbem-2007	193	1	+	+	NUM
fbem-2007	193	2	96	96	NUM
fbem-2007	193	3	.	.	PUNCT
fbem-2007	194	1	[	[	X
fbem-2007	194	2	5	5	X
fbem-2007	194	3	]	]	PUNCT
fbem-2007	194	4	xy	xy	PROPN
fbem-2007	194	5	wang	wang	PROPN
fbem-2007	194	6	,	,	PUNCT
fbem-2007	194	7	p	p	PROPN
fbem-2007	194	8	wang	wang	PROPN
fbem-2007	194	9	,	,	PUNCT
fbem-2007	194	10	jp	jp	PROPN
fbem-2007	194	11	zhang	zhang	PROPN
fbem-2007	194	12	.	.	PUNCT
fbem-2007	195	1	customer	customer	NOUN
fbem-2007	195	2	concentration	concentration	NOUN
fbem-2007	195	3	and	and	CCONJ
fbem-2007	195	4	audit	audit	NOUN
fbem-2007	195	5	expenses	expense	NOUN
fbem-2007	195	6	:	:	PUNCT
fbem-2007	195	7	customer	customer	NOUN
fbem-2007	195	8	risk	risk	NOUN
fbem-2007	195	9	or	or	CCONJ
fbem-2007	195	10	supply	supply	VERB
fbem-2007	195	11	chain	chain	NOUN
fbem-2007	195	12	integration	integration	NOUN
fbem-2007	195	13	[	[	X
fbem-2007	195	14	j	j	X
fbem-2007	195	15	]	]	X
fbem-2007	195	16	.	.	PUNCT
fbem-2007	196	1	audit	audit	NOUN
fbem-2007	196	2	research	research	NOUN
fbem-2007	196	3	,	,	PUNCT
fbem-2007	196	4	2014	2014	NUM
fbem-2007	196	5	(	(	PUNCT
fbem-2007	196	6	06	06	NUM
fbem-2007	196	7	):	):	PUNCT
fbem-2007	196	8	72	72	NUM
fbem-2007	196	9	-	-	SYM
fbem-2007	196	10	82	82	NUM
fbem-2007	196	11	.	.	PUNCT
fbem-2007	197	1	[	[	X
fbem-2007	197	2	6	6	NUM
fbem-2007	197	3	]	]	X
fbem-2007	197	4	j	j	PROPN
fbem-2007	197	5	chen	chen	PROPN
fbem-2007	197	6	,	,	PUNCT
fbem-2007	197	7	xy	xy	PROPN
fbem-2007	197	8	wang	wang	PROPN
fbem-2007	197	9	,	,	PUNCT
fbem-2007	197	10	peng	peng	PROPN
fbem-2007	197	11	xuan	xuan	PROPN
fbem-2007	197	12	.	.	PUNCT
fbem-2007	198	1	environmental	environmental	ADJ
fbem-2007	198	2	uncertainty	uncertainty	NOUN
fbem-2007	198	3	,	,	PUNCT
fbem-2007	198	4	customer	customer	NOUN
fbem-2007	198	5	concentration	concentration	NOUN
fbem-2007	198	6	,	,	PUNCT
fbem-2007	198	7	and	and	CCONJ
fbem-2007	198	8	equity	equity	NOUN
fbem-2007	198	9	capital	capital	NOUN
fbem-2007	198	10	costs	cost	VERB
fbem-2007	198	11	[	[	X
fbem-2007	198	12	j	j	X
fbem-2007	198	13	]	]	X
fbem-2007	198	14	.	.	PUNCT
fbem-2007	199	1	accounting	accounting	NOUN
fbem-2007	199	2	research	research	NOUN
fbem-2007	199	3	,	,	PUNCT
fbem-2007	199	4	2015	2015	NUM
fbem-2007	199	5	(	(	PUNCT
fbem-2007	199	6	11	11	NUM
fbem-2007	199	7	):	):	PUNCT
fbem-2007	199	8	76	76	NUM
fbem-2007	199	9	-	-	SYM
fbem-2007	199	10	82	82	NUM
fbem-2007	199	11	+	+	NUM
fbem-2007	199	12	97	97	NUM
fbem-2007	199	13	.	.	PUNCT
fbem-2007	200	1	[	[	X
fbem-2007	200	2	7	7	X
fbem-2007	200	3	]	]	X
fbem-2007	200	4	dm	dm	PROPN
fbem-2007	200	5	kong	kong	PROPN
fbem-2007	200	6	,	,	PUNCT
fbem-2007	200	7	ss	ss	PROPN
fbem-2007	200	8	liu	liu	PROPN
fbem-2007	200	9	,	,	PUNCT
fbem-2007	200	10	and	and	CCONJ
fbem-2007	200	11	yn	yn	PROPN
fbem-2007	200	12	wang	wang	PROPN
fbem-2007	200	13	.	.	PUNCT
fbem-2007	201	1	market	market	NOUN
fbem-2007	201	2	competition	competition	NOUN
fbem-2007	201	3	,	,	PUNCT
fbem-2007	201	4	property	property	NOUN
fbem-2007	201	5	rights	right	NOUN
fbem-2007	201	6	and	and	CCONJ
fbem-2007	201	7	government	government	NOUN
fbem-2007	201	8	subsidies	subsidy	NOUN
fbem-2007	202	1	[	[	X
fbem-2007	202	2	j	j	X
fbem-2007	202	3	]	]	X
fbem-2007	202	4	.	.	PUNCT
fbem-2007	203	1	economic	economic	ADJ
fbem-2007	203	2	research	research	NOUN
fbem-2007	203	3	,	,	PUNCT
fbem-2007	203	4	2013,48	2013,48	NUM
fbem-2007	203	5	(	(	PUNCT
fbem-2007	203	6	02	02	NUM
fbem-2007	203	7	):	):	PUNCT
fbem-2007	203	8	55	55	NUM
fbem-2007	203	9	-	-	SYM
fbem-2007	203	10	67	67	NUM
fbem-2007	203	11	.	.	PUNCT
fbem-2007	204	1	[	[	X
fbem-2007	204	2	8	8	NUM
fbem-2007	204	3	]	]	PUNCT
fbem-2007	204	4	xy	xy	PROPN
fbem-2007	204	5	wang	wang	PROPN
fbem-2007	204	6	,	,	PUNCT
fbem-2007	204	7	kj	kj	PROPN
fbem-2007	204	8	gao	gao	PROPN
fbem-2007	204	9	.	.	PUNCT
fbem-2007	205	1	such	such	ADJ
fbem-2007	205	2	:	:	PUNCT
fbem-2007	205	3	underwriters	underwriter	NOUN
fbem-2007	205	4	,	,	PUNCT
fbem-2007	205	5	key	key	ADJ
fbem-2007	205	6	customers	customer	NOUN
fbem-2007	205	7	and	and	CCONJ
fbem-2007	205	8	corporate	corporate	ADJ
fbem-2007	205	9	bond	bond	NOUN
fbem-2007	205	10	issuance	issuance	NOUN
fbem-2007	205	11	pricing	pricing	NOUN
fbem-2007	206	1	[	[	X
fbem-2007	206	2	j	j	X
fbem-2007	206	3	]	]	X
fbem-2007	206	4	.	.	PUNCT
fbem-2007	207	1	management	management	NOUN
fbem-2007	207	2	world	world	NOUN
fbem-2007	207	3	,	,	PUNCT
fbem-2007	207	4	2017	2017	NUM
fbem-2007	207	5	(	(	PUNCT
fbem-2007	207	6	09	09	NUM
fbem-2007	207	7	):	):	PUNCT
fbem-2007	207	8	42	42	NUM
fbem-2007	207	9	-	-	SYM
fbem-2007	207	10	59	59	NUM
fbem-2007	207	11	+	+	NUM
fbem-2007	207	12	187	187	NUM
fbem-2007	207	13	-	-	SYM
fbem-2007	207	14	188	188	NUM
fbem-2007	207	15	.	.	PUNCT
fbem-2007	208	1	[	[	X
fbem-2007	208	2	9	9	NUM
fbem-2007	208	3	]	]	X
fbem-2007	208	4	c	c	X
fbem-2007	208	5	dou	dou	X
fbem-2007	208	6	,	,	PUNCT
fbem-2007	208	7	x	x	PROPN
fbem-2007	208	8	chen	chen	PROPN
fbem-2007	208	9	,	,	PUNCT
fbem-2007	208	10	and	and	CCONJ
fbem-2007	208	11	xz	xz	PROPN
fbem-2007	208	12	li	li	PROPN
fbem-2007	208	13	.	.	PUNCT
fbem-2007	209	1	government	government	NOUN
fbem-2007	209	2	background	background	NOUN
fbem-2007	209	3	customers	customer	NOUN
fbem-2007	209	4	,	,	PUNCT
fbem-2007	209	5	market	market	NOUN
fbem-2007	209	6	cognition	cognition	NOUN
fbem-2007	209	7	and	and	CCONJ
fbem-2007	209	8	investment	investment	NOUN
fbem-2007	209	9	opportunities	opportunity	NOUN
fbem-2007	209	10	—	—	PUNCT
fbem-2007	209	11	—	—	PUNCT
fbem-2007	209	12	is	be	AUX
fbem-2007	209	13	based	base	VERB
fbem-2007	209	14	on	on	ADP
fbem-2007	209	15	the	the	DET
fbem-2007	209	16	perspective	perspective	NOUN
fbem-2007	209	17	of	of	ADP
fbem-2007	209	18	supply	supply	NOUN
fbem-2007	209	19	chain	chain	NOUN
fbem-2007	209	20	integration	integration	NOUN
fbem-2007	209	21	[	[	X
fbem-2007	209	22	j	j	X
fbem-2007	209	23	]	]	X
fbem-2007	209	24	.	.	PUNCT
fbem-2007	210	1	management	management	PROPN
fbem-2007	210	2	review	review	PROPN
fbem-2007	210	3	,	,	PUNCT
fbem-2007	210	4	2020,32	2020,32	PROPN
fbem-2007	210	5	(	(	PUNCT
fbem-2007	210	6	08	08	NUM
fbem-2007	210	7	):	):	PUNCT
fbem-2007	210	8	13	13	NUM
fbem-2007	210	9	-	-	SYM
fbem-2007	210	10	28	28	NUM
fbem-2007	210	11	.	.	PUNCT
fbem-2007	211	1	[	[	X
fbem-2007	211	2	10	10	NUM
fbem-2007	211	3	]	]	X
fbem-2007	211	4	c	c	X
fbem-2007	211	5	dou	dou	X
fbem-2007	211	6	,	,	PUNCT
fbem-2007	211	7	m	m	PROPN
fbem-2007	211	8	yuan	yuan	NOUN
fbem-2007	211	9	,	,	PUNCT
fbem-2007	211	10	and	and	CCONJ
fbem-2007	211	11	x	x	PROPN
fbem-2007	211	12	chen	chen	PROPN
fbem-2007	211	13	.	.	PUNCT
fbem-2007	212	1	—	—	PUNCT
fbem-2007	212	2	—	—	PUNCT
fbem-2007	212	3	is	be	AUX
fbem-2007	212	4	based	base	VERB
fbem-2007	212	5	on	on	ADP
fbem-2007	212	6	the	the	DET
fbem-2007	212	7	perspective	perspective	NOUN
fbem-2007	212	8	of	of	ADP
fbem-2007	212	9	supply	supply	NOUN
fbem-2007	212	10	chain	chain	NOUN
fbem-2007	212	11	risk	risk	NOUN
fbem-2007	212	12	transmission	transmission	NOUN
fbem-2007	213	1	[	[	X
fbem-2007	213	2	j	j	X
fbem-2007	213	3	]	]	X
fbem-2007	213	4	.	.	PUNCT
fbem-2007	214	1	accounting	accounting	NOUN
fbem-2007	214	2	research	research	NOUN
fbem-2007	214	3	,	,	PUNCT
fbem-2007	214	4	2020	2020	NUM
fbem-2007	214	5	(	(	PUNCT
fbem-2007	214	6	03	03	NUM
fbem-2007	214	7	):	):	PUNCT
fbem-2007	214	8	164	164	NUM
fbem-2007	214	9	-	-	SYM
fbem-2007	214	10	178	178	NUM
fbem-2007	214	11	.	.	PUNCT
fbem-2007	215	1	[	[	X
fbem-2007	215	2	11	11	NUM
fbem-2007	215	3	]	]	X
fbem-2007	215	4	jz	jz	PROPN
fbem-2007	215	5	du	du	PROPN
fbem-2007	215	6	,	,	PUNCT
fbem-2007	215	7	zy	zy	PROPN
fbem-2007	215	8	wu	wu	PROPN
fbem-2007	215	9	.	.	PUNCT
fbem-2007	216	1	research	research	NOUN
fbem-2007	216	2	on	on	ADP
fbem-2007	216	3	the	the	DET
fbem-2007	216	4	impact	impact	NOUN
fbem-2007	216	5	of	of	ADP
fbem-2007	216	6	digital	digital	ADJ
fbem-2007	216	7	economy	economy	NOUN
fbem-2007	216	8	on	on	ADP
fbem-2007	216	9	the	the	DET
fbem-2007	216	10	quality	quality	NOUN
fbem-2007	216	11	of	of	ADP
fbem-2007	216	12	enterprise	enterprise	NOUN
fbem-2007	216	13	information	information	NOUN
fbem-2007	216	14	disclosure	disclosure	NOUN
fbem-2007	217	1	[	[	X
fbem-2007	217	2	j	j	X
fbem-2007	217	3	]	]	X
fbem-2007	217	4	.	.	PUNCT
fbem-2007	218	1	friends	friend	NOUN
fbem-2007	218	2	of	of	ADP
fbem-2007	218	3	accounting	accounting	NOUN
fbem-2007	218	4	,	,	PUNCT
fbem-2007	218	5	2022	2022	NUM
fbem-2007	218	6	(	(	PUNCT
fbem-2007	218	7	20	20	NUM
fbem-2007	218	8	):	):	PUNCT
fbem-2007	218	9	72	72	NUM
fbem-2007	218	10	-	-	SYM
fbem-2007	218	11	78	78	NUM
fbem-2007	218	12	.	.	PUNCT
fbem-2007	219	1	[	[	X
fbem-2007	219	2	12	12	NUM
fbem-2007	219	3	]	]	X
fbem-2007	219	4	j	j	PROPN
fbem-2007	219	5	zhu	zhu	PROPN
fbem-2007	219	6	.	.	PUNCT
fbem-2007	220	1	compensation	compensation	NOUN
fbem-2007	220	2	incentive	incentive	NOUN
fbem-2007	220	3	of	of	ADP
fbem-2007	220	4	independent	independent	ADJ
fbem-2007	220	5	directors	director	NOUN
fbem-2007	220	6	and	and	CCONJ
fbem-2007	220	7	information	information	NOUN
fbem-2007	220	8	disclosure	disclosure	NOUN
fbem-2007	220	9	violation	violation	NOUN
fbem-2007	220	10	of	of	ADP
fbem-2007	220	11	listed	list	VERB
fbem-2007	220	12	companies	company	NOUN
fbem-2007	221	1	[	[	X
fbem-2007	221	2	j	j	X
fbem-2007	221	3	]	]	X
fbem-2007	221	4	.	.	PUNCT
fbem-2007	222	1	audit	audit	NOUN
fbem-2007	222	2	and	and	CCONJ
fbem-2007	222	3	economic	economic	ADJ
fbem-2007	222	4	research	research	NOUN
fbem-2007	222	5	,	,	PUNCT
fbem-2007	222	6	2020,35	2020,35	NUM
fbem-2007	222	7	(	(	PUNCT
fbem-2007	222	8	02	02	NUM
fbem-2007	222	9	):	):	PUNCT
fbem-2007	222	10	77	77	NUM
fbem-2007	222	11	-	-	SYM
fbem-2007	222	12	86	86	NUM
fbem-2007	222	13	.	.	PUNCT
fbem-2007	223	1	[	[	X
fbem-2007	223	2	13	13	NUM
fbem-2007	223	3	]	]	SYM
fbem-2007	223	4	h	h	NOUN
fbem-2007	223	5	zhao	zhao	NOUN
fbem-2007	223	6	,	,	PUNCT
fbem-2007	223	7	wf	wf	PROPN
fbem-2007	223	8	li	li	PROPN
fbem-2007	223	9	.	.	PUNCT
fbem-2007	224	1	research	research	NOUN
fbem-2007	224	2	on	on	ADP
fbem-2007	224	3	enterprise	enterprise	NOUN
fbem-2007	224	4	accounting	accounting	NOUN
fbem-2007	224	5	information	information	NOUN
fbem-2007	224	6	quality	quality	NOUN
fbem-2007	225	1	[	[	X
fbem-2007	225	2	j	j	X
fbem-2007	225	3	]	]	X
fbem-2007	225	4	.	.	PUNCT
fbem-2007	226	1	friends	friend	NOUN
fbem-2007	226	2	of	of	ADP
fbem-2007	226	3	accounting	accounting	NOUN
fbem-2007	226	4	,	,	PUNCT
fbem-2007	226	5	2022	2022	NUM
fbem-2007	226	6	(	(	PUNCT
fbem-2007	226	7	11	11	NUM
fbem-2007	226	8	):	):	PUNCT
fbem-2007	226	9	4754	4754	NUM
fbem-2007	226	10	.	.	PUNCT
fbem-2007	227	1	[	[	X
fbem-2007	227	2	14	14	NUM
fbem-2007	227	3	]	]	SYM
fbem-2007	227	4	qy	qy	PROPN
fbem-2007	227	5	li	li	PROPN
fbem-2007	227	6	,	,	PUNCT
fbem-2007	227	7	xs	xs	PROPN
fbem-2007	227	8	liu	liu	PROPN
fbem-2007	227	9	.	.	PUNCT
fbem-2007	228	1	accounting	account	VERB
fbem-2007	228	2	information	information	NOUN
fbem-2007	228	3	quality	quality	NOUN
fbem-2007	228	4	and	and	CCONJ
fbem-2007	228	5	resource	resource	NOUN
fbem-2007	228	6	allocation	allocation	NOUN
fbem-2007	228	7	—	—	PUNCT
fbem-2007	228	8	—	—	PUNCT
fbem-2007	228	9	comes	come	VERB
fbem-2007	228	10	from	from	ADP
fbem-2007	228	11	the	the	DET
fbem-2007	228	12	empirical	empirical	ADJ
fbem-2007	228	13	evidence	evidence	NOUN
fbem-2007	228	14	of	of	ADP
fbem-2007	228	15	industrial	industrial	ADJ
fbem-2007	228	16	enterprises	enterprise	NOUN
fbem-2007	228	17	above	above	ADP
fbem-2007	228	18	designated	designate	VERB
fbem-2007	228	19	size	size	NOUN
fbem-2007	228	20	in	in	ADP
fbem-2007	228	21	china	china	PROPN
fbem-2007	229	1	[	[	X
fbem-2007	229	2	j	j	X
fbem-2007	229	3	]	]	X
fbem-2007	229	4	.	.	PUNCT
fbem-2007	230	1	accounting	accounting	NOUN
fbem-2007	230	2	research	research	NOUN
fbem-2007	230	3	,	,	PUNCT
fbem-2007	230	4	2021	2021	NUM
fbem-2007	230	5	(	(	PUNCT
fbem-2007	230	6	08	08	NUM
fbem-2007	230	7	):	):	PUNCT
fbem-2007	230	8	3	3	NUM
fbem-2007	230	9	-	-	SYM
fbem-2007	230	10	21	21	NUM
fbem-2007	230	11	.	.	PUNCT
fbem-2007	231	1	[	[	X
fbem-2007	231	2	15	15	NUM
fbem-2007	231	3	]	]	X
fbem-2007	231	4	lj	lj	PROPN
fbem-2007	231	5	ma	ma	PROPN
fbem-2007	231	6	,	,	PUNCT
fbem-2007	231	7	wy	wy	PROPN
fbem-2007	231	8	zhang	zhang	PROPN
fbem-2007	231	9	,	,	PUNCT
fbem-2007	231	10	and	and	CCONJ
fbem-2007	231	11	l	l	PROPN
fbem-2007	231	12	xie	xie	PROPN
fbem-2007	231	13	.	.	PUNCT
fbem-2007	232	1	interest	interest	NOUN
fbem-2007	232	2	rate	rate	NOUN
fbem-2007	232	3	liberalization	liberalization	NOUN
fbem-2007	232	4	and	and	CCONJ
fbem-2007	232	5	enterprise	enterprise	NOUN
fbem-2007	232	6	accounting	accounting	NOUN
fbem-2007	232	7	information	information	NOUN
fbem-2007	232	8	quality	quality	NOUN
fbem-2007	232	9	—	—	PUNCT
fbem-2007	232	10	—	—	PUNCT
fbem-2007	232	11	.	.	PUNCT
fbem-2007	233	1	a	a	DET
fbem-2007	233	2	quasinatural	quasinatural	ADJ
fbem-2007	233	3	experiment	experiment	NOUN
fbem-2007	233	4	based	base	VERB
fbem-2007	233	5	on	on	ADP
fbem-2007	233	6	loan	loan	NOUN
fbem-2007	233	7	interest	interest	NOUN
fbem-2007	233	8	rate	rate	NOUN
fbem-2007	233	9	deregulation	deregulation	NOUN
fbem-2007	233	10	[	[	X
fbem-2007	233	11	j	j	X
fbem-2007	233	12	]	]	X
fbem-2007	233	13	.	.	PUNCT
fbem-2007	234	1	accounting	accounting	NOUN
fbem-2007	234	2	research	research	NOUN
fbem-2007	234	3	,	,	PUNCT
fbem-2007	234	4	2022	2022	NUM
fbem-2007	234	5	(	(	PUNCT
fbem-2007	234	6	04	04	NUM
fbem-2007	234	7	):	):	PUNCT
fbem-2007	234	8	3	3	NUM
fbem-2007	234	9	-	-	SYM
fbem-2007	234	10	21	21	NUM
fbem-2007	234	11	.	.	PUNCT
fbem-2007	235	1	[	[	X
fbem-2007	235	2	16	16	NUM
fbem-2007	235	3	]	]	X
fbem-2007	235	4	hy	hy	PROPN
fbem-2007	235	5	zhai	zhai	PROPN
fbem-2007	235	6	,	,	PUNCT
fbem-2007	235	7	qr	qr	PROPN
fbem-2007	235	8	li	li	PROPN
fbem-2007	235	9	.	.	PUNCT
fbem-2007	236	1	has	have	AUX
fbem-2007	236	2	the	the	DET
fbem-2007	236	3	digital	digital	ADJ
fbem-2007	236	4	transformation	transformation	NOUN
fbem-2007	236	5	of	of	ADP
fbem-2007	236	6	enterprises	enterprise	NOUN
fbem-2007	236	7	improve	improve	VERB
fbem-2007	236	8	the	the	DET
fbem-2007	236	9	audit	audit	NOUN
fbem-2007	236	10	quality	quality	NOUN
fbem-2007	236	11	?	?	PUNCT
fbem-2007	237	1	the	the	PRON
fbem-2007	237	2	—	—	PUNCT
fbem-2007	237	3	—	—	PUNCT
fbem-2007	237	4	is	be	AUX
fbem-2007	237	5	based	base	VERB
fbem-2007	237	6	on	on	ADP
fbem-2007	237	7	the	the	DET
fbem-2007	237	8	empirical	empirical	ADJ
fbem-2007	237	9	test	test	NOUN
fbem-2007	237	10	of	of	ADP
fbem-2007	237	11	a	a	DET
fbem-2007	237	12	multi	multi	ADJ
fbem-2007	237	13	-	-	ADJ
fbem-2007	237	14	time	time	NOUN
fbem-2007	237	15	-	-	PUNCT
fbem-2007	237	16	point	point	NOUN
fbem-2007	237	17	dual	dual	ADJ
fbem-2007	237	18	difference	difference	NOUN
fbem-2007	237	19	model	model	NOUN
fbem-2007	238	1	[	[	X
fbem-2007	238	2	j	j	X
fbem-2007	238	3	]	]	X
fbem-2007	238	4	.	.	PUNCT
fbem-2007	239	1	audit	audit	NOUN
fbem-2007	239	2	and	and	CCONJ
fbem-2007	239	3	economic	economic	ADJ
fbem-2007	239	4	research	research	NOUN
fbem-2007	239	5	,	,	PUNCT
fbem-2007	239	6	2022,37	2022,37	NUM
fbem-2007	239	7	(	(	PUNCT
fbem-2007	239	8	02	02	NUM
fbem-2007	239	9	):	):	PUNCT
fbem-2007	239	10	69	69	NUM
fbem-2007	239	11	-	-	SYM
fbem-2007	239	12	80	80	NUM
fbem-2007	239	13	.	.	PUNCT
fbem-2007	240	1	[	[	X
fbem-2007	240	2	17	17	NUM
fbem-2007	240	3	]	]	PUNCT
fbem-2007	240	4	jf	jf	PROPN
fbem-2007	240	5	shen	shen	PROPN
fbem-2007	240	6	,	,	PUNCT
fbem-2007	240	7	jj	jj	PROPN
fbem-2007	240	8	li	li	PROPN
fbem-2007	240	9	.	.	PUNCT
fbem-2007	241	1	research	research	NOUN
fbem-2007	241	2	on	on	ADP
fbem-2007	241	3	the	the	DET
fbem-2007	241	4	influence	influence	NOUN
fbem-2007	241	5	of	of	ADP
fbem-2007	241	6	enterprise	enterprise	NOUN
fbem-2007	241	7	environmental	environmental	ADJ
fbem-2007	241	8	accounting	accounting	NOUN
fbem-2007	241	9	information	information	NOUN
fbem-2007	241	10	disclosure	disclosure	NOUN
fbem-2007	241	11	quality	quality	NOUN
fbem-2007	241	12	on	on	ADP
fbem-2007	241	13	enterprise	enterprise	NOUN
fbem-2007	241	14	value	value	NOUN
fbem-2007	241	15	under	under	ADP
fbem-2007	241	16	the	the	DET
fbem-2007	241	17	goal	goal	NOUN
fbem-2007	241	18	of	of	ADP
fbem-2007	241	19	"	"	PUNCT
fbem-2007	241	20	dual	dual	ADJ
fbem-2007	241	21	-	-	PUNCT
fbem-2007	241	22	carbon	carbon	NOUN
fbem-2007	241	23	"	"	PUNCT
fbem-2007	241	24	.	.	PUNCT
fbem-2007	242	1	—	—	PUNCT
fbem-2007	242	2	—	—	PUNCT
fbem-2007	242	3	is	be	AUX
fbem-2007	242	4	based	base	VERB
fbem-2007	242	5	on	on	ADP
fbem-2007	242	6	the	the	DET
fbem-2007	242	7	empirical	empirical	ADJ
fbem-2007	242	8	analysis	analysis	NOUN
fbem-2007	242	9	of	of	ADP
fbem-2007	242	10	electric	electric	ADJ
fbem-2007	242	11	power	power	NOUN
fbem-2007	242	12	enterprises	enterprise	NOUN
fbem-2007	242	13	[	[	X
fbem-2007	242	14	j	j	X
fbem-2007	242	15	]	]	X
fbem-2007	242	16	.	.	PUNCT
fbem-2007	243	1	wuhan	wuhan	PROPN
fbem-2007	243	2	finance	finance	PROPN
fbem-2007	243	3	,	,	PUNCT
fbem-2007	243	4	2022	2022	NUM
fbem-2007	243	5	(	(	PUNCT
fbem-2007	243	6	04	04	NUM
fbem-2007	243	7	):	):	PUNCT
fbem-2007	243	8	55	55	NUM
fbem-2007	243	9	-	-	SYM
fbem-2007	243	10	63	63	NUM
fbem-2007	243	11	.	.	PUNCT
fbem-2007	243	12	207	207	NUM
fbem-2007	244	1	[	[	X
fbem-2007	244	2	18	18	NUM
fbem-2007	244	3	]	]	PUNCT
fbem-2007	244	4	xj	xj	PROPN
fbem-2007	244	5	li	li	PROPN
fbem-2007	244	6	,	,	PUNCT
fbem-2007	244	7	x	x	PROPN
fbem-2007	244	8	he	he	PRON
fbem-2007	244	9	.	.	PUNCT
fbem-2007	245	1	supply	supply	NOUN
fbem-2007	245	2	chain	chain	NOUN
fbem-2007	245	3	relations	relation	NOUN
fbem-2007	245	4	,	,	PUNCT
fbem-2007	245	5	accounting	account	VERB
fbem-2007	245	6	information	information	NOUN
fbem-2007	245	7	quality	quality	NOUN
fbem-2007	245	8	and	and	CCONJ
fbem-2007	245	9	financing	financing	NOUN
fbem-2007	245	10	constraints	constraint	NOUN
fbem-2007	245	11	—	—	PUNCT
fbem-2007	245	12	—	—	PUNCT
fbem-2007	245	13	is	be	AUX
fbem-2007	245	14	based	base	VERB
fbem-2007	245	15	on	on	ADP
fbem-2007	245	16	the	the	DET
fbem-2007	245	17	empirical	empirical	ADJ
fbem-2007	245	18	study	study	NOUN
fbem-2007	245	19	of	of	ADP
fbem-2007	245	20	chinese	chinese	ADJ
fbem-2007	245	21	a	a	DET
fbem-2007	245	22	-	-	PUNCT
fbem-2007	245	23	share	share	NOUN
fbem-2007	245	24	listed	list	VERB
fbem-2007	245	25	companies	company	NOUN
fbem-2007	245	26	[	[	X
fbem-2007	245	27	j	j	X
fbem-2007	245	28	]	]	X
fbem-2007	245	29	.	.	PUNCT
fbem-2007	246	1	technical	technical	ADJ
fbem-2007	246	2	economy	economy	NOUN
fbem-2007	246	3	and	and	CCONJ
fbem-2007	246	4	management	management	NOUN
fbem-2007	246	5	research	research	NOUN
fbem-2007	246	6	,	,	PUNCT
fbem-2007	246	7	2022	2022	NUM
fbem-2007	246	8	(	(	PUNCT
fbem-2007	246	9	02	02	NUM
fbem-2007	246	10	):	):	PUNCT
fbem-2007	246	11	8084	8084	NUM
fbem-2007	246	12	.	.	PUNCT
fbem-2007	247	1	[	[	X
fbem-2007	247	2	19	19	NUM
fbem-2007	247	3	]	]	PUNCT
fbem-2007	247	4	xm	xm	PROPN
fbem-2007	247	5	cui	cui	PROPN
fbem-2007	247	6	,	,	PUNCT
fbem-2007	247	7	sb	sb	PROPN
fbem-2007	247	8	wen	wen	PROPN
fbem-2007	247	9	,	,	PUNCT
fbem-2007	247	10	and	and	CCONJ
fbem-2007	247	11	bb	bb	NUM
fbem-2007	247	12	li	li	PROPN
fbem-2007	247	13	.	.	PUNCT
fbem-2007	248	1	environmental	environmental	ADJ
fbem-2007	248	2	information	information	NOUN
fbem-2007	248	3	disclosure	disclosure	NOUN
fbem-2007	248	4	and	and	CCONJ
fbem-2007	248	5	enterprise	enterprise	NOUN
fbem-2007	248	6	innovation	innovation	NOUN
fbem-2007	248	7	:	:	PUNCT
fbem-2007	248	8	promote	promote	VERB
fbem-2007	248	9	or	or	CCONJ
fbem-2007	248	10	crowding	crowd	VERB
fbem-2007	248	11	out	out	ADP
fbem-2007	248	12	—	—	PUNCT
fbem-2007	248	13	—	—	PUNCT
fbem-2007	248	14	based	base	VERB
fbem-2007	248	15	on	on	ADP
fbem-2007	248	16	the	the	DET
fbem-2007	248	17	"	"	PUNCT
fbem-2007	248	18	porter	porter	NOUN
fbem-2007	248	19	hypothesis	hypothesis	NOUN
fbem-2007	248	20	"	"	PUNCT
fbem-2007	249	1	[	[	X
fbem-2007	249	2	j	j	X
fbem-2007	249	3	]	]	X
fbem-2007	249	4	.	.	PUNCT
fbem-2007	250	1	accounting	accounting	NOUN
fbem-2007	250	2	and	and	CCONJ
fbem-2007	250	3	communications	communication	NOUN
fbem-2007	250	4	,	,	PUNCT
fbem-2007	250	5	2021	2021	NUM
fbem-2007	250	6	(	(	PUNCT
fbem-2007	250	7	18	18	NUM
fbem-2007	250	8	):	):	SYM
fbem-2007	250	9	30	30	NUM
fbem-2007	250	10	-	-	SYM
fbem-2007	250	11	35	35	NUM
fbem-2007	250	12	.	.	PUNCT
fbem-2007	251	1	[	[	X
fbem-2007	251	2	20	20	NUM
fbem-2007	251	3	]	]	PUNCT
fbem-2007	251	4	cohen	cohen	PROPN
fbem-2007	251	5	d	d	PROPN
fbem-2007	251	6	a	a	PROPN
fbem-2007	251	7	,	,	PUNCT
fbem-2007	251	8	li	li	PROPN
fbem-2007	251	9	b.	b.	PROPN
fbem-2007	251	10	customer	customer	NOUN
fbem-2007	251	11	-	-	PUNCT
fbem-2007	251	12	base	base	NOUN
fbem-2007	251	13	concentration	concentration	NOUN
fbem-2007	251	14	,	,	PUNCT
fbem-2007	251	15	investment	investment	NOUN
fbem-2007	251	16	,	,	PUNCT
fbem-2007	251	17	and	and	CCONJ
fbem-2007	251	18	profitability	profitability	NOUN
fbem-2007	251	19	:	:	PUNCT
fbem-2007	251	20	the	the	DET
fbem-2007	251	21	u.s	u.s	PROPN
fbem-2007	251	22	.	.	PROPN
fbem-2007	251	23	government	government	NOUN
fbem-2007	251	24	as	as	ADP
fbem-2007	251	25	a	a	DET
fbem-2007	251	26	major	major	ADJ
fbem-2007	251	27	customer	customer	NOUN
fbem-2007	252	1	[	[	X
fbem-2007	252	2	j	j	X
fbem-2007	252	3	]	]	X
fbem-2007	252	4	.	.	PUNCT
fbem-2007	253	1	the	the	DET
fbem-2007	253	2	accounting	accounting	NOUN
fbem-2007	253	3	review,2020,95(1),101−131	review,2020,95(1),101−131	VERB
fbem-2007	253	4	.	.	PUNCT
fbem-2007	254	1	[	[	X
fbem-2007	254	2	21	21	NUM
fbem-2007	254	3	]	]	X
fbem-2007	254	4	cg	cg	NOUN
fbem-2007	254	5	sun	sun	NOUN
fbem-2007	254	6	,	,	PUNCT
fbem-2007	254	7	xb	xb	PROPN
fbem-2007	254	8	huang	huang	PROPN
fbem-2007	254	9	.	.	PUNCT
fbem-2007	255	1	accounting	account	VERB
fbem-2007	255	2	information	information	NOUN
fbem-2007	255	3	quality	quality	NOUN
fbem-2007	255	4	and	and	CCONJ
fbem-2007	255	5	enterprise	enterprise	NOUN
fbem-2007	255	6	investment	investment	NOUN
fbem-2007	255	7	efficiency	efficiency	NOUN
fbem-2007	255	8	—	—	PUNCT
fbem-2007	255	9	—	—	PUNCT
fbem-2007	255	10	is	be	AUX
fbem-2007	255	11	based	base	VERB
fbem-2007	255	12	on	on	ADP
fbem-2007	255	13	the	the	DET
fbem-2007	255	14	empirical	empirical	ADJ
fbem-2007	255	15	evidence	evidence	NOUN
fbem-2007	255	16	of	of	ADP
fbem-2007	255	17	shenzhen	shenzhen	PROPN
fbem-2007	255	18	stock	stock	PROPN
fbem-2007	255	19	exchange	exchange	PROPN
fbem-2007	255	20	listed	list	VERB
fbem-2007	255	21	companies	company	NOUN
fbem-2007	255	22	[	[	X
fbem-2007	255	23	j	j	X
fbem-2007	255	24	]	]	X
fbem-2007	255	25	.	.	PUNCT
fbem-2007	256	1	economics	economic	NOUN
fbem-2007	256	2	and	and	CCONJ
fbem-2007	256	3	management	management	NOUN
fbem-2007	256	4	research	research	NOUN
fbem-2007	256	5	,	,	PUNCT
fbem-2007	256	6	2017,38	2017,38	NUM
fbem-2007	256	7	(	(	PUNCT
fbem-2007	256	8	08	08	NUM
fbem-2007	256	9	):	):	PUNCT
fbem-2007	256	10	136	136	NUM
fbem-2007	256	11	-	-	SYM
fbem-2007	256	12	144	144	NUM
fbem-2007	256	13	.	.	PUNCT
fbem-2007	257	1	[	[	X
fbem-2007	257	2	22	22	NUM
fbem-2007	257	3	]	]	SYM
fbem-2007	257	4	hy	hy	PROPN
fbem-2007	257	5	yang	yang	PROPN
fbem-2007	257	6	,	,	PUNCT
fbem-2007	257	7	dh	dh	PROPN
fbem-2007	257	8	wei	wei	PROPN
fbem-2007	257	9	,	,	PUNCT
fbem-2007	257	10	sun	sun	PROPN
fbem-2007	257	11	jian	jian	PROPN
fbem-2007	257	12	.	.	PROPN
fbem-2007	258	1	can	can	AUX
fbem-2007	258	2	institutional	institutional	ADJ
fbem-2007	258	3	investors	investor	NOUN
fbem-2007	258	4	'	'	PART
fbem-2007	258	5	holdings	holding	NOUN
fbem-2007	258	6	improve	improve	VERB
fbem-2007	258	7	the	the	DET
fbem-2007	258	8	quality	quality	NOUN
fbem-2007	258	9	of	of	ADP
fbem-2007	258	10	accounting	accounting	NOUN
fbem-2007	258	11	information	information	NOUN
fbem-2007	258	12	of	of	ADP
fbem-2007	258	13	listed	list	VERB
fbem-2007	258	14	companies	company	NOUN
fbem-2007	258	15	?	?	PUNCT
fbem-2007	258	16	—	—	PUNCT
fbem-2007	258	17	—	—	PUNCT
fbem-2007	258	18	and	and	CCONJ
fbem-2007	258	19	on	on	ADP
fbem-2007	258	20	the	the	DET
fbem-2007	258	21	differences	difference	NOUN
fbem-2007	258	22	of	of	ADP
fbem-2007	258	23	different	different	ADJ
fbem-2007	258	24	types	type	NOUN
fbem-2007	258	25	of	of	ADP
fbem-2007	258	26	institutional	institutional	ADJ
fbem-2007	258	27	investors	investor	NOUN
fbem-2007	259	1	[	[	X
fbem-2007	259	2	j	j	X
fbem-2007	259	3	]	]	X
fbem-2007	259	4	.	.	PUNCT
fbem-2007	260	1	accounting	accounting	NOUN
fbem-2007	260	2	research	research	NOUN
fbem-2007	260	3	,	,	PUNCT
fbem-2007	260	4	2012	2012	NUM
fbem-2007	260	5	(	(	PUNCT
fbem-2007	260	6	09	09	NUM
fbem-2007	260	7	):	):	PUNCT
fbem-2007	260	8	16	16	NUM
fbem-2007	260	9	-	-	SYM
fbem-2007	260	10	23	23	NUM
fbem-2007	261	1	+	+	NUM
fbem-2007	261	2	96	96	NUM
fbem-2007	261	3	.	.	PUNCT