id	sid	tid	token	lemma	pos
fbem-2817	1	1	frontiers	frontier	NOUN
fbem-2817	1	2	in	in	ADP
fbem-2817	1	3	business	business	NOUN
fbem-2817	1	4	,	,	PUNCT
fbem-2817	1	5	economics	economic	NOUN
fbem-2817	1	6	and	and	CCONJ
fbem-2817	1	7	management	management	NOUN
fbem-2817	1	8	issn	issn	PROPN
fbem-2817	1	9	:	:	PUNCT
fbem-2817	1	10	2766	2766	NUM
fbem-2817	1	11	-	-	PUNCT
fbem-2817	1	12	824x	824x	NUM
fbem-2817	1	13	|	|	ADJ
fbem-2817	1	14	vol	vol	NOUN
fbem-2817	1	15	.	.	PROPN
fbem-2817	2	1	6	6	NUM
fbem-2817	2	2	,	,	PUNCT
fbem-2817	2	3	no	no	INTJ
fbem-2817	2	4	.	.	NOUN
fbem-2817	2	5	2	2	NUM
fbem-2817	2	6	,	,	PUNCT
fbem-2817	2	7	2022	2022	NUM
fbem-2817	2	8	102	102	NUM
fbem-2817	2	9	the	the	DET
fbem-2817	2	10	influence	influence	NOUN
fbem-2817	2	11	of	of	ADP
fbem-2817	2	12	accounting	accounting	NOUN
fbem-2817	2	13	information	information	NOUN
fbem-2817	2	14	disclosure	disclosure	NOUN
fbem-2817	2	15	on	on	ADP
fbem-2817	2	16	perfecting	perfect	VERB
fbem-2817	2	17	corporate	corporate	ADJ
fbem-2817	2	18	governance	governance	NOUN
fbem-2817	2	19	mechanism	mechanism	NOUN
fbem-2817	2	20	le	le	X
fbem-2817	2	21	gao	gao	PROPN
fbem-2817	2	22	,	,	PUNCT
fbem-2817	2	23	tao	tao	PROPN
fbem-2817	2	24	wu	wu	PROPN
fbem-2817	2	25	,	,	PUNCT
fbem-2817	2	26	lele	lele	PROPN
fbem-2817	2	27	ji	ji	PROPN
fbem-2817	2	28	and	and	CCONJ
fbem-2817	2	29	yining	yining	PROPN
fbem-2817	2	30	cui	cui	PROPN
fbem-2817	2	31	anhui	anhui	PROPN
fbem-2817	2	32	university	university	PROPN
fbem-2817	2	33	of	of	ADP
fbem-2817	2	34	finance	finance	NOUN
fbem-2817	2	35	and	and	CCONJ
fbem-2817	2	36	economics	economic	NOUN
fbem-2817	2	37	,	,	PUNCT
fbem-2817	2	38	bengbu	bengbu	NOUN
fbem-2817	2	39	,	,	PUNCT
fbem-2817	2	40	233030	233030	NUM
fbem-2817	2	41	,	,	PUNCT
fbem-2817	2	42	china	china	PROPN
fbem-2817	2	43	abstract	abstract	PROPN
fbem-2817	2	44	:	:	PUNCT
fbem-2817	2	45	for	for	ADP
fbem-2817	2	46	a	a	DET
fbem-2817	2	47	long	long	ADJ
fbem-2817	2	48	time	time	NOUN
fbem-2817	2	49	,	,	PUNCT
fbem-2817	2	50	there	there	PRON
fbem-2817	2	51	are	be	VERB
fbem-2817	2	52	many	many	ADJ
fbem-2817	2	53	problems	problem	NOUN
fbem-2817	2	54	in	in	ADP
fbem-2817	2	55	accounting	accounting	NOUN
fbem-2817	2	56	information	information	NOUN
fbem-2817	2	57	disclosure	disclosure	NOUN
fbem-2817	2	58	of	of	ADP
fbem-2817	2	59	listed	list	VERB
fbem-2817	2	60	companies	company	NOUN
fbem-2817	2	61	in	in	ADP
fbem-2817	2	62	china	china	PROPN
fbem-2817	2	63	,	,	PUNCT
fbem-2817	2	64	which	which	PRON
fbem-2817	2	65	are	be	AUX
fbem-2817	2	66	closely	closely	ADV
fbem-2817	2	67	related	relate	VERB
fbem-2817	2	68	to	to	ADP
fbem-2817	2	69	the	the	DET
fbem-2817	2	70	irrational	irrational	ADJ
fbem-2817	2	71	corporate	corporate	ADJ
fbem-2817	2	72	governance	governance	NOUN
fbem-2817	2	73	structure	structure	NOUN
fbem-2817	2	74	in	in	ADP
fbem-2817	2	75	china	china	PROPN
fbem-2817	2	76	.	.	PUNCT
fbem-2817	3	1	in	in	ADP
fbem-2817	3	2	these	these	DET
fbem-2817	3	3	aspects	aspect	NOUN
fbem-2817	3	4	,	,	PUNCT
fbem-2817	3	5	china	china	PROPN
fbem-2817	3	6	's	's	PART
fbem-2817	3	7	accounting	accounting	NOUN
fbem-2817	3	8	information	information	NOUN
fbem-2817	3	9	disclosure	disclosure	NOUN
fbem-2817	3	10	has	have	VERB
fbem-2817	3	11	three	three	NUM
fbem-2817	3	12	major	major	ADJ
fbem-2817	3	13	problems	problem	NOUN
fbem-2817	3	14	:	:	PUNCT
fbem-2817	3	15	untrue	untrue	ADJ
fbem-2817	3	16	,	,	PUNCT
fbem-2817	3	17	inadequate	inadequate	ADJ
fbem-2817	3	18	and	and	CCONJ
fbem-2817	3	19	untimely	untimely	ADJ
fbem-2817	3	20	.	.	PUNCT
fbem-2817	4	1	the	the	DET
fbem-2817	4	2	research	research	NOUN
fbem-2817	4	3	direction	direction	NOUN
fbem-2817	4	4	of	of	ADP
fbem-2817	4	5	this	this	DET
fbem-2817	4	6	paper	paper	NOUN
fbem-2817	4	7	is	be	AUX
fbem-2817	4	8	how	how	SCONJ
fbem-2817	4	9	to	to	PART
fbem-2817	4	10	optimize	optimize	VERB
fbem-2817	4	11	the	the	DET
fbem-2817	4	12	corporate	corporate	ADJ
fbem-2817	4	13	governance	governance	NOUN
fbem-2817	4	14	mechanism	mechanism	NOUN
fbem-2817	4	15	,	,	PUNCT
fbem-2817	4	16	so	so	SCONJ
fbem-2817	4	17	that	that	SCONJ
fbem-2817	4	18	companies	company	NOUN
fbem-2817	4	19	that	that	PRON
fbem-2817	4	20	lose	lose	VERB
fbem-2817	4	21	competitiveness	competitiveness	NOUN
fbem-2817	4	22	due	due	ADP
fbem-2817	4	23	to	to	ADP
fbem-2817	4	24	improper	improper	ADJ
fbem-2817	4	25	disclosure	disclosure	NOUN
fbem-2817	4	26	of	of	ADP
fbem-2817	4	27	accounting	accounting	NOUN
fbem-2817	4	28	information	information	NOUN
fbem-2817	4	29	or	or	CCONJ
fbem-2817	4	30	other	other	ADJ
fbem-2817	4	31	reasons	reason	NOUN
fbem-2817	4	32	can	can	AUX
fbem-2817	4	33	further	far	ADV
fbem-2817	4	34	develop	develop	VERB
fbem-2817	4	35	or	or	CCONJ
fbem-2817	4	36	change	change	VERB
fbem-2817	4	37	.	.	PUNCT
fbem-2817	5	1	keywords	keyword	NOUN
fbem-2817	5	2	:	:	PUNCT
fbem-2817	5	3	information	information	NOUN
fbem-2817	5	4	disclosure	disclosure	NOUN
fbem-2817	5	5	,	,	PUNCT
fbem-2817	5	6	governance	governance	NOUN
fbem-2817	5	7	mechanism	mechanism	NOUN
fbem-2817	5	8	.	.	PUNCT
fbem-2817	6	1	1	1	X
fbem-2817	6	2	.	.	X
fbem-2817	6	3	introduction	introduction	NOUN
fbem-2817	6	4	this	this	DET
fbem-2817	6	5	paper	paper	NOUN
fbem-2817	6	6	aims	aim	VERB
fbem-2817	6	7	to	to	PART
fbem-2817	6	8	link	link	VERB
fbem-2817	6	9	the	the	DET
fbem-2817	6	10	corporate	corporate	ADJ
fbem-2817	6	11	governance	governance	NOUN
fbem-2817	6	12	structure	structure	NOUN
fbem-2817	6	13	with	with	ADP
fbem-2817	6	14	the	the	DET
fbem-2817	6	15	quality	quality	NOUN
fbem-2817	6	16	of	of	ADP
fbem-2817	6	17	accounting	accounting	NOUN
fbem-2817	6	18	information	information	NOUN
fbem-2817	6	19	disclosure	disclosure	NOUN
fbem-2817	6	20	,	,	PUNCT
fbem-2817	6	21	and	and	CCONJ
fbem-2817	6	22	study	study	VERB
fbem-2817	6	23	the	the	DET
fbem-2817	6	24	correlation	correlation	NOUN
fbem-2817	6	25	between	between	ADP
fbem-2817	6	26	them	they	PRON
fbem-2817	6	27	.	.	PUNCT
fbem-2817	7	1	at	at	ADP
fbem-2817	7	2	present	present	ADJ
fbem-2817	7	3	,	,	PUNCT
fbem-2817	7	4	the	the	DET
fbem-2817	7	5	quality	quality	NOUN
fbem-2817	7	6	of	of	ADP
fbem-2817	7	7	accounting	accounting	NOUN
fbem-2817	7	8	information	information	NOUN
fbem-2817	7	9	disclosure	disclosure	NOUN
fbem-2817	7	10	ca	can	AUX
fbem-2817	7	11	n't	not	PART
fbem-2817	7	12	be	be	AUX
fbem-2817	7	13	ignored	ignore	VERB
fbem-2817	7	14	.	.	PUNCT
fbem-2817	8	1	we	we	PRON
fbem-2817	8	2	need	need	VERB
fbem-2817	8	3	to	to	PART
fbem-2817	8	4	improve	improve	VERB
fbem-2817	8	5	the	the	DET
fbem-2817	8	6	governance	governance	NOUN
fbem-2817	8	7	structure	structure	NOUN
fbem-2817	8	8	from	from	ADP
fbem-2817	8	9	the	the	DET
fbem-2817	8	10	perspective	perspective	NOUN
fbem-2817	8	11	of	of	ADP
fbem-2817	8	12	companies	company	NOUN
fbem-2817	8	13	,	,	PUNCT
fbem-2817	8	14	and	and	CCONJ
fbem-2817	8	15	regulate	regulate	VERB
fbem-2817	8	16	and	and	CCONJ
fbem-2817	8	17	supervise	supervise	VERB
fbem-2817	8	18	the	the	DET
fbem-2817	8	19	behavior	behavior	NOUN
fbem-2817	8	20	of	of	ADP
fbem-2817	8	21	listed	list	VERB
fbem-2817	8	22	companies	company	NOUN
fbem-2817	8	23	through	through	ADP
fbem-2817	8	24	laws	law	NOUN
fbem-2817	8	25	and	and	CCONJ
fbem-2817	8	26	regulations	regulation	NOUN
fbem-2817	8	27	,	,	PUNCT
fbem-2817	8	28	so	so	SCONJ
fbem-2817	8	29	as	as	SCONJ
fbem-2817	8	30	to	to	PART
fbem-2817	8	31	provide	provide	VERB
fbem-2817	8	32	more	more	ADV
fbem-2817	8	33	timely	timely	ADJ
fbem-2817	8	34	and	and	CCONJ
fbem-2817	8	35	effective	effective	ADJ
fbem-2817	8	36	accounting	accounting	NOUN
fbem-2817	8	37	information	information	NOUN
fbem-2817	8	38	.	.	PUNCT
fbem-2817	9	1	next	next	ADV
fbem-2817	9	2	,	,	PUNCT
fbem-2817	9	3	the	the	DET
fbem-2817	9	4	article	article	NOUN
fbem-2817	9	5	introduces	introduce	VERB
fbem-2817	9	6	these	these	DET
fbem-2817	9	7	related	relate	VERB
fbem-2817	9	8	problems	problem	NOUN
fbem-2817	9	9	and	and	CCONJ
fbem-2817	9	10	measures	measure	NOUN
fbem-2817	9	11	in	in	ADP
fbem-2817	9	12	detail	detail	NOUN
fbem-2817	9	13	.	.	PUNCT
fbem-2817	10	1	2	2	X
fbem-2817	10	2	.	.	X
fbem-2817	10	3	basic	basic	ADJ
fbem-2817	10	4	theory	theory	NOUN
fbem-2817	10	5	of	of	ADP
fbem-2817	10	6	accounting	accounting	NOUN
fbem-2817	10	7	information	information	NOUN
fbem-2817	10	8	disclosure	disclosure	NOUN
fbem-2817	10	9	2.1	2.1	NUM
fbem-2817	10	10	.	.	PUNCT
fbem-2817	11	1	the	the	DET
fbem-2817	11	2	concept	concept	NOUN
fbem-2817	11	3	of	of	ADP
fbem-2817	11	4	accounting	accounting	NOUN
fbem-2817	11	5	information	information	NOUN
fbem-2817	11	6	disclosure	disclosure	NOUN
fbem-2817	11	7	accounting	accounting	NOUN
fbem-2817	11	8	information	information	NOUN
fbem-2817	11	9	disclosure	disclosure	NOUN
fbem-2817	11	10	means	mean	VERB
fbem-2817	11	11	that	that	SCONJ
fbem-2817	11	12	enterprises	enterprise	NOUN
fbem-2817	11	13	provide	provide	VERB
fbem-2817	11	14	important	important	ADJ
fbem-2817	11	15	accounting	accounting	NOUN
fbem-2817	11	16	information	information	NOUN
fbem-2817	11	17	to	to	ADP
fbem-2817	11	18	information	information	NOUN
fbem-2817	11	19	users	user	NOUN
fbem-2817	11	20	in	in	ADP
fbem-2817	11	21	different	different	ADJ
fbem-2817	11	22	forms	form	NOUN
fbem-2817	11	23	of	of	ADP
fbem-2817	11	24	reports	report	NOUN
fbem-2817	11	25	or	or	CCONJ
fbem-2817	11	26	data	datum	NOUN
fbem-2817	11	27	,	,	PUNCT
fbem-2817	11	28	which	which	PRON
fbem-2817	11	29	is	be	AUX
fbem-2817	11	30	the	the	DET
fbem-2817	11	31	key	key	ADJ
fbem-2817	11	32	true	true	ADJ
fbem-2817	11	33	information	information	NOUN
fbem-2817	11	34	disclosure	disclosure	NOUN
fbem-2817	11	35	that	that	PRON
fbem-2817	11	36	will	will	AUX
fbem-2817	11	37	affect	affect	VERB
fbem-2817	11	38	information	information	NOUN
fbem-2817	11	39	users	user	NOUN
fbem-2817	11	40	'	'	PART
fbem-2817	11	41	decisions	decision	NOUN
fbem-2817	11	42	.	.	PUNCT
fbem-2817	12	1	the	the	DET
fbem-2817	12	2	most	most	ADV
fbem-2817	12	3	important	important	ADJ
fbem-2817	12	4	thing	thing	NOUN
fbem-2817	12	5	in	in	ADP
fbem-2817	12	6	the	the	DET
fbem-2817	12	7	quality	quality	NOUN
fbem-2817	12	8	of	of	ADP
fbem-2817	12	9	accounting	accounting	NOUN
fbem-2817	12	10	information	information	NOUN
fbem-2817	12	11	disclosure	disclosure	NOUN
fbem-2817	12	12	is	be	AUX
fbem-2817	12	13	whether	whether	SCONJ
fbem-2817	12	14	the	the	DET
fbem-2817	12	15	information	information	NOUN
fbem-2817	12	16	can	can	AUX
fbem-2817	12	17	be	be	AUX
fbem-2817	12	18	presented	present	VERB
fbem-2817	12	19	to	to	ADP
fbem-2817	12	20	the	the	DET
fbem-2817	12	21	people	people	NOUN
fbem-2817	12	22	who	who	PRON
fbem-2817	12	23	need	need	VERB
fbem-2817	12	24	it	it	PRON
fbem-2817	12	25	in	in	ADP
fbem-2817	12	26	a	a	DET
fbem-2817	12	27	true	true	ADJ
fbem-2817	12	28	,	,	PUNCT
fbem-2817	12	29	reliable	reliable	ADJ
fbem-2817	12	30	,	,	PUNCT
fbem-2817	12	31	sufficient	sufficient	ADJ
fbem-2817	12	32	,	,	PUNCT
fbem-2817	12	33	timely	timely	ADJ
fbem-2817	12	34	and	and	CCONJ
fbem-2817	12	35	fair	fair	ADJ
fbem-2817	12	36	way[1	way[1	NOUN
fbem-2817	12	37	]	]	PUNCT
fbem-2817	12	38	.	.	PUNCT
fbem-2817	13	1	to	to	ADP
fbem-2817	13	2	some	some	DET
fbem-2817	13	3	extent	extent	NOUN
fbem-2817	13	4	,	,	PUNCT
fbem-2817	13	5	all	all	DET
fbem-2817	13	6	kinds	kind	NOUN
fbem-2817	13	7	of	of	ADP
fbem-2817	13	8	asymmetric	asymmetric	ADJ
fbem-2817	13	9	and	and	CCONJ
fbem-2817	13	10	unreliable	unreliable	ADJ
fbem-2817	13	11	problems	problem	NOUN
fbem-2817	13	12	arising	arise	VERB
fbem-2817	13	13	from	from	ADP
fbem-2817	13	14	accounting	account	VERB
fbem-2817	13	15	information	information	NOUN
fbem-2817	13	16	disclosure	disclosure	NOUN
fbem-2817	13	17	will	will	AUX
fbem-2817	13	18	lead	lead	VERB
fbem-2817	13	19	to	to	ADP
fbem-2817	13	20	the	the	DET
fbem-2817	13	21	instability	instability	NOUN
fbem-2817	13	22	of	of	ADP
fbem-2817	13	23	accounting	accounting	NOUN
fbem-2817	13	24	information	information	NOUN
fbem-2817	13	25	.	.	PUNCT
fbem-2817	14	1	therefore	therefore	ADV
fbem-2817	14	2	,	,	PUNCT
fbem-2817	14	3	the	the	DET
fbem-2817	14	4	market	market	NOUN
fbem-2817	14	5	adjustment	adjustment	NOUN
fbem-2817	14	6	mechanism	mechanism	NOUN
fbem-2817	14	7	ca	can	AUX
fbem-2817	14	8	n't	not	PART
fbem-2817	14	9	most	most	ADV
fbem-2817	14	10	effectively	effectively	ADV
fbem-2817	14	11	meet	meet	VERB
fbem-2817	14	12	other	other	ADJ
fbem-2817	14	13	people	people	NOUN
fbem-2817	14	14	's	's	PART
fbem-2817	14	15	urgent	urgent	ADJ
fbem-2817	14	16	needs	need	NOUN
fbem-2817	14	17	for	for	ADP
fbem-2817	14	18	accounting	accounting	NOUN
fbem-2817	14	19	information	information	NOUN
fbem-2817	14	20	,	,	PUNCT
fbem-2817	14	21	so	so	CCONJ
fbem-2817	14	22	it	it	PRON
fbem-2817	14	23	is	be	AUX
fbem-2817	14	24	necessary	necessary	ADJ
fbem-2817	14	25	to	to	PART
fbem-2817	14	26	use	use	VERB
fbem-2817	14	27	the	the	DET
fbem-2817	14	28	government	government	NOUN
fbem-2817	14	29	's	's	PART
fbem-2817	14	30	intervention	intervention	NOUN
fbem-2817	14	31	and	and	CCONJ
fbem-2817	14	32	formulate	formulate	ADJ
fbem-2817	14	33	accounting	accounting	NOUN
fbem-2817	14	34	standards	standard	NOUN
fbem-2817	14	35	to	to	PART
fbem-2817	14	36	make	make	VERB
fbem-2817	14	37	the	the	DET
fbem-2817	14	38	accounting	accounting	NOUN
fbem-2817	14	39	information	information	NOUN
fbem-2817	14	40	disclosure	disclosure	NOUN
fbem-2817	14	41	mechanism	mechanism	NOUN
fbem-2817	14	42	more	more	ADV
fbem-2817	14	43	standardized	standardized	ADJ
fbem-2817	14	44	,	,	PUNCT
fbem-2817	14	45	so	so	SCONJ
fbem-2817	14	46	as	as	SCONJ
fbem-2817	14	47	to	to	PART
fbem-2817	14	48	curb	curb	VERB
fbem-2817	14	49	all	all	DET
fbem-2817	14	50	kinds	kind	NOUN
fbem-2817	14	51	of	of	ADP
fbem-2817	14	52	monopoly	monopoly	NOUN
fbem-2817	14	53	and	and	CCONJ
fbem-2817	14	54	speculation	speculation	NOUN
fbem-2817	14	55	in	in	ADP
fbem-2817	14	56	the	the	DET
fbem-2817	14	57	market[2	market[2	NOUN
fbem-2817	14	58	]	]	PUNCT
fbem-2817	14	59	.	.	PUNCT
fbem-2817	15	1	2.2	2.2	NUM
fbem-2817	15	2	.	.	PUNCT
fbem-2817	15	3	objectives	objective	NOUN
fbem-2817	15	4	of	of	ADP
fbem-2817	15	5	accounting	accounting	NOUN
fbem-2817	15	6	information	information	NOUN
fbem-2817	15	7	disclosure	disclosure	VERB
fbem-2817	15	8	the	the	DET
fbem-2817	15	9	benefits	benefit	NOUN
fbem-2817	15	10	of	of	ADP
fbem-2817	15	11	standardizing	standardize	VERB
fbem-2817	15	12	accounting	accounting	NOUN
fbem-2817	15	13	information	information	NOUN
fbem-2817	15	14	disclosure	disclosure	NOUN
fbem-2817	15	15	are	be	AUX
fbem-2817	15	16	very	very	ADV
fbem-2817	15	17	diversified	diversified	ADJ
fbem-2817	15	18	.	.	PUNCT
fbem-2817	16	1	for	for	ADP
fbem-2817	16	2	example	example	NOUN
fbem-2817	16	3	,	,	PUNCT
fbem-2817	16	4	it	it	PRON
fbem-2817	16	5	can	can	AUX
fbem-2817	16	6	solve	solve	VERB
fbem-2817	16	7	the	the	DET
fbem-2817	16	8	problem	problem	NOUN
fbem-2817	16	9	of	of	ADP
fbem-2817	16	10	insufficient	insufficient	ADJ
fbem-2817	16	11	supply	supply	NOUN
fbem-2817	16	12	of	of	ADP
fbem-2817	16	13	accounting	accounting	NOUN
fbem-2817	16	14	information	information	NOUN
fbem-2817	16	15	,	,	PUNCT
fbem-2817	16	16	enable	enable	VERB
fbem-2817	16	17	accounting	accounting	NOUN
fbem-2817	16	18	information	information	NOUN
fbem-2817	16	19	users	user	NOUN
fbem-2817	16	20	to	to	PART
fbem-2817	16	21	obtain	obtain	VERB
fbem-2817	16	22	information	information	NOUN
fbem-2817	16	23	normally	normally	ADV
fbem-2817	16	24	,	,	PUNCT
fbem-2817	16	25	and	and	CCONJ
fbem-2817	16	26	effectively	effectively	ADV
fbem-2817	16	27	intervene	intervene	VERB
fbem-2817	16	28	in	in	ADP
fbem-2817	16	29	individuals	individual	NOUN
fbem-2817	16	30	'	'	PART
fbem-2817	16	31	private	private	ADJ
fbem-2817	16	32	search	search	NOUN
fbem-2817	16	33	for	for	ADP
fbem-2817	16	34	accounting	accounting	NOUN
fbem-2817	16	35	information	information	NOUN
fbem-2817	16	36	,	,	PUNCT
fbem-2817	16	37	so	so	SCONJ
fbem-2817	16	38	that	that	SCONJ
fbem-2817	16	39	the	the	DET
fbem-2817	16	40	market	market	NOUN
fbem-2817	16	41	can	can	AUX
fbem-2817	16	42	develop	develop	VERB
fbem-2817	16	43	healthily	healthily	ADV
fbem-2817	16	44	and	and	CCONJ
fbem-2817	16	45	stably	stably	ADV
fbem-2817	16	46	under	under	ADP
fbem-2817	16	47	the	the	DET
fbem-2817	16	48	capital	capital	NOUN
fbem-2817	16	49	operation[3	operation[3	PROPN
fbem-2817	16	50	]	]	PUNCT
fbem-2817	16	51	.	.	PUNCT
fbem-2817	17	1	all	all	DET
fbem-2817	17	2	these	these	DET
fbem-2817	17	3	interests	interest	NOUN
fbem-2817	17	4	have	have	VERB
fbem-2817	17	5	a	a	DET
fbem-2817	17	6	major	major	ADJ
fbem-2817	17	7	premise	premise	NOUN
fbem-2817	17	8	,	,	PUNCT
fbem-2817	17	9	that	that	ADV
fbem-2817	17	10	is	is	ADV
fbem-2817	17	11	,	,	PUNCT
fbem-2817	17	12	the	the	DET
fbem-2817	17	13	listed	list	VERB
fbem-2817	17	14	companies	company	NOUN
fbem-2817	17	15	are	be	AUX
fbem-2817	17	16	required	require	VERB
fbem-2817	17	17	to	to	PART
fbem-2817	17	18	ensure	ensure	VERB
fbem-2817	17	19	the	the	DET
fbem-2817	17	20	high	high	ADJ
fbem-2817	17	21	quality	quality	NOUN
fbem-2817	17	22	of	of	ADP
fbem-2817	17	23	accounting	accounting	NOUN
fbem-2817	17	24	information	information	NOUN
fbem-2817	17	25	,	,	PUNCT
fbem-2817	17	26	which	which	PRON
fbem-2817	17	27	is	be	AUX
fbem-2817	17	28	the	the	DET
fbem-2817	17	29	purpose	purpose	NOUN
fbem-2817	17	30	of	of	ADP
fbem-2817	17	31	their	their	PRON
fbem-2817	17	32	rules	rule	NOUN
fbem-2817	17	33	.	.	PUNCT
fbem-2817	18	1	however	however	ADV
fbem-2817	18	2	,	,	PUNCT
fbem-2817	18	3	the	the	DET
fbem-2817	18	4	current	current	ADJ
fbem-2817	18	5	research	research	NOUN
fbem-2817	18	6	on	on	ADP
fbem-2817	18	7	the	the	DET
fbem-2817	18	8	quality	quality	NOUN
fbem-2817	18	9	of	of	ADP
fbem-2817	18	10	accounting	accounting	NOUN
fbem-2817	18	11	information	information	NOUN
fbem-2817	18	12	shows	show	VERB
fbem-2817	18	13	that	that	SCONJ
fbem-2817	18	14	high	high	ADJ
fbem-2817	18	15	-	-	PUNCT
fbem-2817	18	16	quality	quality	NOUN
fbem-2817	18	17	accounting	accounting	NOUN
fbem-2817	18	18	information	information	NOUN
fbem-2817	18	19	is	be	AUX
fbem-2817	18	20	beneficial	beneficial	ADJ
fbem-2817	18	21	to	to	ADP
fbem-2817	18	22	investors	investor	NOUN
fbem-2817	18	23	'	'	PART
fbem-2817	18	24	decision	decision	NOUN
fbem-2817	18	25	-	-	PUNCT
fbem-2817	18	26	making	making	NOUN
fbem-2817	18	27	in	in	ADP
fbem-2817	18	28	the	the	DET
fbem-2817	18	29	market	market	NOUN
fbem-2817	18	30	.	.	PUNCT
fbem-2817	19	1	relevance	relevance	NOUN
fbem-2817	19	2	means	mean	VERB
fbem-2817	19	3	that	that	SCONJ
fbem-2817	19	4	investors	investor	NOUN
fbem-2817	19	5	'	'	PART
fbem-2817	19	6	decisions	decision	NOUN
fbem-2817	19	7	will	will	AUX
fbem-2817	19	8	be	be	AUX
fbem-2817	19	9	influenced	influence	VERB
fbem-2817	19	10	by	by	ADP
fbem-2817	19	11	accounting	accounting	NOUN
fbem-2817	19	12	information	information	NOUN
fbem-2817	19	13	,	,	PUNCT
fbem-2817	19	14	and	and	CCONJ
fbem-2817	19	15	reliability	reliability	NOUN
fbem-2817	19	16	means	mean	VERB
fbem-2817	19	17	that	that	SCONJ
fbem-2817	19	18	the	the	DET
fbem-2817	19	19	development	development	NOUN
fbem-2817	19	20	trend	trend	NOUN
fbem-2817	19	21	of	of	ADP
fbem-2817	19	22	listed	list	VERB
fbem-2817	19	23	companies	company	NOUN
fbem-2817	19	24	can	can	AUX
fbem-2817	19	25	be	be	AUX
fbem-2817	19	26	truly	truly	ADV
fbem-2817	19	27	reflected	reflect	VERB
fbem-2817	19	28	by	by	ADP
fbem-2817	19	29	these	these	DET
fbem-2817	19	30	information[4	information[4	NOUN
fbem-2817	19	31	]	]	PUNCT
fbem-2817	19	32	.	.	PUNCT
fbem-2817	20	1	3	3	X
fbem-2817	20	2	.	.	NOUN
fbem-2817	20	3	problems	problem	NOUN
fbem-2817	20	4	existing	exist	VERB
fbem-2817	20	5	in	in	ADP
fbem-2817	20	6	current	current	ADJ
fbem-2817	20	7	corporate	corporate	ADJ
fbem-2817	20	8	governance	governance	NOUN
fbem-2817	20	9	and	and	CCONJ
fbem-2817	20	10	accounting	accounting	NOUN
fbem-2817	20	11	information	information	NOUN
fbem-2817	20	12	disclosure	disclosure	NOUN
fbem-2817	20	13	and	and	CCONJ
fbem-2817	20	14	their	their	PRON
fbem-2817	20	15	causes	cause	NOUN
fbem-2817	20	16	3.1	3.1	NUM
fbem-2817	20	17	.	.	PUNCT
fbem-2817	21	1	existing	exist	VERB
fbem-2817	21	2	problems	problem	NOUN
fbem-2817	21	3	(	(	PUNCT
fbem-2817	21	4	1	1	NUM
fbem-2817	21	5	)	)	PUNCT
fbem-2817	21	6	insufficient	insufficient	ADJ
fbem-2817	21	7	disclosure	disclosure	NOUN
fbem-2817	21	8	of	of	ADP
fbem-2817	21	9	accounting	accounting	NOUN
fbem-2817	21	10	information	information	NOUN
fbem-2817	21	11	at	at	ADP
fbem-2817	21	12	present	present	ADJ
fbem-2817	21	13	,	,	PUNCT
fbem-2817	21	14	the	the	DET
fbem-2817	21	15	phenomenon	phenomenon	NOUN
fbem-2817	21	16	of	of	ADP
fbem-2817	21	17	incomplete	incomplete	ADJ
fbem-2817	21	18	disclosure	disclosure	NOUN
fbem-2817	21	19	of	of	ADP
fbem-2817	21	20	accounting	accounting	NOUN
fbem-2817	21	21	information	information	NOUN
fbem-2817	21	22	generally	generally	ADV
fbem-2817	21	23	exists	exist	VERB
fbem-2817	21	24	in	in	ADP
fbem-2817	21	25	listed	list	VERB
fbem-2817	21	26	companies	company	NOUN
fbem-2817	21	27	in	in	ADP
fbem-2817	21	28	china	china	PROPN
fbem-2817	21	29	.	.	PUNCT
fbem-2817	22	1	some	some	DET
fbem-2817	22	2	listed	list	VERB
fbem-2817	22	3	companies	company	NOUN
fbem-2817	22	4	,	,	PUNCT
fbem-2817	22	5	during	during	ADP
fbem-2817	22	6	the	the	DET
fbem-2817	22	7	profitable	profitable	ADJ
fbem-2817	22	8	period	period	NOUN
fbem-2817	22	9	,	,	PUNCT
fbem-2817	22	10	will	will	AUX
fbem-2817	22	11	disclose	disclose	VERB
fbem-2817	22	12	their	their	PRON
fbem-2817	22	13	unfavorable	unfavorable	ADJ
fbem-2817	22	14	accounting	accounting	NOUN
fbem-2817	22	15	information	information	NOUN
fbem-2817	22	16	to	to	ADP
fbem-2817	22	17	the	the	DET
fbem-2817	22	18	public	public	NOUN
fbem-2817	22	19	,	,	PUNCT
fbem-2817	22	20	which	which	PRON
fbem-2817	22	21	is	be	AUX
fbem-2817	22	22	generally	generally	ADV
fbem-2817	22	23	reflected	reflect	VERB
fbem-2817	22	24	in	in	ADP
fbem-2817	22	25	overdue	overdue	ADJ
fbem-2817	22	26	debts[5	debts[5	PROPN
fbem-2817	22	27	]	]	PUNCT
fbem-2817	22	28	.	.	PUNCT
fbem-2817	23	1	moreover	moreover	ADV
fbem-2817	23	2	,	,	PUNCT
fbem-2817	23	3	the	the	DET
fbem-2817	23	4	profit	profit	NOUN
fbem-2817	23	5	components	component	NOUN
fbem-2817	23	6	under	under	ADP
fbem-2817	23	7	the	the	DET
fbem-2817	23	8	disclosure	disclosure	NOUN
fbem-2817	23	9	of	of	ADP
fbem-2817	23	10	accounting	accounting	NOUN
fbem-2817	23	11	information	information	NOUN
fbem-2817	23	12	are	be	AUX
fbem-2817	23	13	not	not	PART
fbem-2817	23	14	comprehensive	comprehensive	ADJ
fbem-2817	23	15	enough	enough	ADV
fbem-2817	23	16	,	,	PUNCT
fbem-2817	23	17	and	and	CCONJ
fbem-2817	23	18	some	some	DET
fbem-2817	23	19	listed	list	VERB
fbem-2817	23	20	companies	company	NOUN
fbem-2817	23	21	will	will	AUX
fbem-2817	23	22	use	use	VERB
fbem-2817	23	23	the	the	DET
fbem-2817	23	24	method	method	NOUN
fbem-2817	23	25	of	of	ADP
fbem-2817	23	26	interacting	interact	VERB
fbem-2817	23	27	with	with	ADP
fbem-2817	23	28	other	other	ADJ
fbem-2817	23	29	companies	company	NOUN
fbem-2817	23	30	to	to	PART
fbem-2817	23	31	promote	promote	VERB
fbem-2817	23	32	the	the	DET
fbem-2817	23	33	transfer	transfer	NOUN
fbem-2817	23	34	of	of	ADP
fbem-2817	23	35	profits	profit	NOUN
fbem-2817	23	36	,	,	PUNCT
fbem-2817	23	37	but	but	CCONJ
fbem-2817	23	38	they	they	PRON
fbem-2817	23	39	have	have	AUX
fbem-2817	23	40	not	not	PART
fbem-2817	23	41	effectively	effectively	ADV
fbem-2817	23	42	disclosed	disclose	VERB
fbem-2817	23	43	the	the	DET
fbem-2817	23	44	relevant	relevant	ADJ
fbem-2817	23	45	profit	profit	NOUN
fbem-2817	23	46	components	component	NOUN
fbem-2817	23	47	and	and	CCONJ
fbem-2817	23	48	the	the	DET
fbem-2817	23	49	source	source	NOUN
fbem-2817	23	50	of	of	ADP
fbem-2817	23	51	funds	fund	NOUN
fbem-2817	23	52	.	.	PUNCT
fbem-2817	24	1	(	(	PUNCT
fbem-2817	24	2	2	2	X
fbem-2817	24	3	)	)	PUNCT
fbem-2817	24	4	accounting	accounting	NOUN
fbem-2817	24	5	information	information	NOUN
fbem-2817	24	6	recognition	recognition	NOUN
fbem-2817	24	7	standards	standard	NOUN
fbem-2817	24	8	are	be	AUX
fbem-2817	24	9	not	not	PART
fbem-2817	24	10	uniform	uniform	ADJ
fbem-2817	24	11	.	.	PUNCT
fbem-2817	25	1	the	the	DET
fbem-2817	25	2	internal	internal	ADJ
fbem-2817	25	3	accounting	accounting	NOUN
fbem-2817	25	4	information	information	NOUN
fbem-2817	25	5	disclosure	disclosure	NOUN
fbem-2817	25	6	of	of	ADP
fbem-2817	25	7	the	the	DET
fbem-2817	25	8	company	company	NOUN
fbem-2817	25	9	is	be	AUX
fbem-2817	25	10	a	a	DET
fbem-2817	25	11	complete	complete	ADJ
fbem-2817	25	12	process	process	NOUN
fbem-2817	25	13	system	system	NOUN
fbem-2817	25	14	,	,	PUNCT
fbem-2817	25	15	which	which	PRON
fbem-2817	25	16	controls	control	VERB
fbem-2817	25	17	and	and	CCONJ
fbem-2817	25	18	discloses	disclose	VERB
fbem-2817	25	19	the	the	DET
fbem-2817	25	20	information	information	NOUN
fbem-2817	25	21	of	of	ADP
fbem-2817	25	22	the	the	DET
fbem-2817	25	23	company	company	NOUN
fbem-2817	25	24	's	's	PART
fbem-2817	25	25	accounting	accounting	NOUN
fbem-2817	25	26	direction	direction	NOUN
fbem-2817	25	27	and	and	CCONJ
fbem-2817	25	28	the	the	DET
fbem-2817	25	29	specific	specific	ADJ
fbem-2817	25	30	information	information	NOUN
fbem-2817	25	31	of	of	ADP
fbem-2817	25	32	operation	operation	NOUN
fbem-2817	25	33	and	and	CCONJ
fbem-2817	25	34	management	management	NOUN
fbem-2817	25	35	according	accord	VERB
fbem-2817	25	36	to	to	ADP
fbem-2817	25	37	the	the	DET
fbem-2817	25	38	relevant	relevant	ADJ
fbem-2817	25	39	national	national	ADJ
fbem-2817	25	40	accounting	accounting	NOUN
fbem-2817	25	41	laws[6	laws[6	PROPN
fbem-2817	25	42	]	]	PUNCT
fbem-2817	25	43	.	.	PUNCT
fbem-2817	26	1	disclosure	disclosure	NOUN
fbem-2817	26	2	of	of	ADP
fbem-2817	26	3	internal	internal	ADJ
fbem-2817	26	4	accounting	accounting	NOUN
fbem-2817	26	5	information	information	NOUN
fbem-2817	26	6	about	about	ADP
fbem-2817	26	7	the	the	DET
fbem-2817	26	8	company	company	NOUN
fbem-2817	26	9	's	's	PART
fbem-2817	26	10	operations	operation	NOUN
fbem-2817	26	11	and	and	CCONJ
fbem-2817	26	12	various	various	ADJ
fbem-2817	26	13	investment	investment	NOUN
fbem-2817	26	14	activities	activity	NOUN
fbem-2817	26	15	can	can	AUX
fbem-2817	26	16	comprehensively	comprehensively	ADV
fbem-2817	26	17	and	and	CCONJ
fbem-2817	26	18	effectively	effectively	ADV
fbem-2817	26	19	control	control	VERB
fbem-2817	26	20	,	,	PUNCT
fbem-2817	26	21	supervise	supervise	VERB
fbem-2817	26	22	and	and	CCONJ
fbem-2817	26	23	manage	manage	VERB
fbem-2817	26	24	the	the	DET
fbem-2817	26	25	problems	problem	NOUN
fbem-2817	26	26	in	in	ADP
fbem-2817	26	27	the	the	DET
fbem-2817	26	28	production	production	NOUN
fbem-2817	26	29	,	,	PUNCT
fbem-2817	26	30	operation	operation	NOUN
fbem-2817	26	31	and	and	CCONJ
fbem-2817	26	32	sales	sale	NOUN
fbem-2817	26	33	process	process	NOUN
fbem-2817	26	34	,	,	PUNCT
fbem-2817	26	35	and	and	CCONJ
fbem-2817	26	36	keep	keep	VERB
fbem-2817	26	37	the	the	DET
fbem-2817	26	38	accounting	accounting	NOUN
fbem-2817	26	39	information	information	NOUN
fbem-2817	26	40	well	well	ADV
fbem-2817	26	41	,	,	PUNCT
fbem-2817	26	42	so	so	SCONJ
fbem-2817	26	43	as	as	SCONJ
fbem-2817	26	44	to	to	PART
fbem-2817	26	45	improve	improve	VERB
fbem-2817	26	46	the	the	DET
fbem-2817	26	47	accuracy	accuracy	NOUN
fbem-2817	26	48	and	and	CCONJ
fbem-2817	26	49	authenticity	authenticity	NOUN
fbem-2817	26	50	of	of	ADP
fbem-2817	26	51	the	the	DET
fbem-2817	26	52	company	company	NOUN
fbem-2817	26	53	's	's	PART
fbem-2817	26	54	103	103	NUM
fbem-2817	26	55	accounting	accounting	NOUN
fbem-2817	26	56	information	information	NOUN
fbem-2817	26	57	.	.	PUNCT
fbem-2817	27	1	(	(	PUNCT
fbem-2817	27	2	3	3	X
fbem-2817	27	3	)	)	PUNCT
fbem-2817	27	4	information	information	NOUN
fbem-2817	27	5	disclosure	disclosure	NOUN
fbem-2817	27	6	is	be	AUX
fbem-2817	27	7	characterized	characterize	VERB
fbem-2817	27	8	by	by	ADP
fbem-2817	27	9	lag	lag	NOUN
fbem-2817	27	10	.	.	PUNCT
fbem-2817	28	1	at	at	ADP
fbem-2817	28	2	present	present	NOUN
fbem-2817	28	3	,	,	PUNCT
fbem-2817	28	4	although	although	SCONJ
fbem-2817	28	5	the	the	DET
fbem-2817	28	6	accounting	accounting	NOUN
fbem-2817	28	7	information	information	NOUN
fbem-2817	28	8	disclosure	disclosure	NOUN
fbem-2817	28	9	system	system	NOUN
fbem-2817	28	10	in	in	ADP
fbem-2817	28	11	the	the	DET
fbem-2817	28	12	process	process	NOUN
fbem-2817	28	13	of	of	ADP
fbem-2817	28	14	formulation	formulation	NOUN
fbem-2817	28	15	has	have	AUX
fbem-2817	28	16	been	be	AUX
fbem-2817	28	17	introduced	introduce	VERB
fbem-2817	28	18	one	one	NUM
fbem-2817	28	19	after	after	ADP
fbem-2817	28	20	another	another	PRON
fbem-2817	28	21	,	,	PUNCT
fbem-2817	28	22	for	for	ADP
fbem-2817	28	23	some	some	DET
fbem-2817	28	24	companies	company	NOUN
fbem-2817	28	25	,	,	PUNCT
fbem-2817	28	26	it	it	PRON
fbem-2817	28	27	has	have	AUX
fbem-2817	28	28	not	not	PART
fbem-2817	28	29	raised	raise	VERB
fbem-2817	28	30	the	the	DET
fbem-2817	28	31	importance	importance	NOUN
fbem-2817	28	32	of	of	ADP
fbem-2817	28	33	accounting	account	VERB
fbem-2817	28	34	information	information	NOUN
fbem-2817	28	35	disclosure	disclosure	NOUN
fbem-2817	28	36	,	,	PUNCT
fbem-2817	28	37	so	so	SCONJ
fbem-2817	28	38	it	it	PRON
fbem-2817	28	39	has	have	AUX
fbem-2817	28	40	not	not	PART
fbem-2817	28	41	been	be	AUX
fbem-2817	28	42	effectively	effectively	ADV
fbem-2817	28	43	managed	manage	VERB
fbem-2817	28	44	,	,	PUNCT
fbem-2817	28	45	and	and	CCONJ
fbem-2817	28	46	it	it	PRON
fbem-2817	28	47	is	be	AUX
fbem-2817	28	48	regarded	regard	VERB
fbem-2817	28	49	as	as	ADP
fbem-2817	28	50	an	an	DET
fbem-2817	28	51	excessive	excessive	ADJ
fbem-2817	28	52	link	link	NOUN
fbem-2817	28	53	in	in	ADP
fbem-2817	28	54	the	the	DET
fbem-2817	28	55	company[7	company[7	NOUN
fbem-2817	28	56	]	]	PUNCT
fbem-2817	28	57	.	.	PUNCT
fbem-2817	29	1	therefore	therefore	ADV
fbem-2817	29	2	,	,	PUNCT
fbem-2817	29	3	under	under	ADP
fbem-2817	29	4	this	this	DET
fbem-2817	29	5	understanding	understanding	NOUN
fbem-2817	29	6	,	,	PUNCT
fbem-2817	29	7	in	in	ADP
fbem-2817	29	8	the	the	DET
fbem-2817	29	9	process	process	NOUN
fbem-2817	29	10	of	of	ADP
fbem-2817	29	11	company	company	NOUN
fbem-2817	29	12	operation	operation	NOUN
fbem-2817	29	13	,	,	PUNCT
fbem-2817	29	14	when	when	SCONJ
fbem-2817	29	15	the	the	DET
fbem-2817	29	16	information	information	NOUN
fbem-2817	29	17	disclosure	disclosure	NOUN
fbem-2817	29	18	of	of	ADP
fbem-2817	29	19	financial	financial	ADJ
fbem-2817	29	20	report	report	NOUN
fbem-2817	29	21	users	user	NOUN
fbem-2817	29	22	in	in	ADP
fbem-2817	29	23	relevant	relevant	ADJ
fbem-2817	29	24	decisionmaking	decisionmaking	NOUN
fbem-2817	29	25	is	be	AUX
fbem-2817	29	26	in	in	ADP
fbem-2817	29	27	a	a	DET
fbem-2817	29	28	lagging	lag	VERB
fbem-2817	29	29	state	state	NOUN
fbem-2817	29	30	,	,	PUNCT
fbem-2817	29	31	the	the	DET
fbem-2817	29	32	missing	miss	VERB
fbem-2817	29	33	major	major	ADJ
fbem-2817	29	34	events	event	NOUN
fbem-2817	29	35	and	and	CCONJ
fbem-2817	29	36	changes	change	NOUN
fbem-2817	29	37	of	of	ADP
fbem-2817	29	38	enterprises	enterprise	NOUN
fbem-2817	29	39	will	will	AUX
fbem-2817	29	40	often	often	ADV
fbem-2817	29	41	make	make	VERB
fbem-2817	29	42	financial	financial	ADJ
fbem-2817	29	43	report	report	NOUN
fbem-2817	29	44	users	user	NOUN
fbem-2817	29	45	make	make	VERB
fbem-2817	29	46	wrong	wrong	ADJ
fbem-2817	29	47	judgments	judgment	NOUN
fbem-2817	29	48	and	and	CCONJ
fbem-2817	29	49	decisions	decision	NOUN
fbem-2817	29	50	,	,	PUNCT
fbem-2817	29	51	thus	thus	ADV
fbem-2817	29	52	causing	cause	VERB
fbem-2817	29	53	economic	economic	ADJ
fbem-2817	29	54	losses	loss	NOUN
fbem-2817	29	55	.	.	PUNCT
fbem-2817	30	1	in	in	ADP
fbem-2817	30	2	such	such	DET
fbem-2817	30	3	an	an	DET
fbem-2817	30	4	environment	environment	NOUN
fbem-2817	30	5	,	,	PUNCT
fbem-2817	30	6	not	not	PART
fbem-2817	30	7	only	only	ADV
fbem-2817	30	8	does	do	AUX
fbem-2817	30	9	the	the	DET
fbem-2817	30	10	use	use	NOUN
fbem-2817	30	11	value	value	NOUN
fbem-2817	30	12	of	of	ADP
fbem-2817	30	13	accounting	accounting	NOUN
fbem-2817	30	14	information	information	NOUN
fbem-2817	30	15	not	not	PART
fbem-2817	30	16	play	play	VERB
fbem-2817	30	17	reasonably	reasonably	ADV
fbem-2817	30	18	and	and	CCONJ
fbem-2817	30	19	effectively	effectively	ADV
fbem-2817	30	20	,	,	PUNCT
fbem-2817	30	21	but	but	CCONJ
fbem-2817	30	22	it	it	PRON
fbem-2817	30	23	also	also	ADV
fbem-2817	30	24	makes	make	VERB
fbem-2817	30	25	illegal	illegal	ADJ
fbem-2817	30	26	operation	operation	NOUN
fbem-2817	30	27	in	in	ADP
fbem-2817	30	28	the	the	DET
fbem-2817	30	29	market	market	NOUN
fbem-2817	30	30	possible	possible	ADJ
fbem-2817	30	31	,	,	PUNCT
fbem-2817	30	32	thus	thus	ADV
fbem-2817	30	33	affecting	affect	VERB
fbem-2817	30	34	the	the	DET
fbem-2817	30	35	interests	interest	NOUN
fbem-2817	30	36	of	of	ADP
fbem-2817	30	37	investors	investor	NOUN
fbem-2817	30	38	.	.	PUNCT
fbem-2817	31	1	3.2	3.2	NUM
fbem-2817	31	2	.	.	PUNCT
fbem-2817	32	1	analysis	analysis	NOUN
fbem-2817	32	2	of	of	ADP
fbem-2817	32	3	the	the	DET
fbem-2817	32	4	substantive	substantive	ADJ
fbem-2817	32	5	causes	cause	NOUN
fbem-2817	32	6	of	of	ADP
fbem-2817	32	7	the	the	DET
fbem-2817	32	8	problem	problem	NOUN
fbem-2817	32	9	(	(	PUNCT
fbem-2817	32	10	1	1	X
fbem-2817	32	11	)	)	PUNCT
fbem-2817	32	12	being	be	AUX
fbem-2817	32	13	tempted	tempt	VERB
fbem-2817	32	14	by	by	ADP
fbem-2817	32	15	economic	economic	ADJ
fbem-2817	32	16	profits	profit	NOUN
fbem-2817	32	17	in	in	ADP
fbem-2817	32	18	order	order	NOUN
fbem-2817	32	19	to	to	PART
fbem-2817	32	20	get	get	VERB
fbem-2817	32	21	more	more	ADJ
fbem-2817	32	22	profits	profit	NOUN
fbem-2817	32	23	,	,	PUNCT
fbem-2817	32	24	some	some	DET
fbem-2817	32	25	companies	company	NOUN
fbem-2817	32	26	usually	usually	ADV
fbem-2817	32	27	use	use	VERB
fbem-2817	32	28	different	different	ADJ
fbem-2817	32	29	ways	way	NOUN
fbem-2817	32	30	and	and	CCONJ
fbem-2817	32	31	methods	method	NOUN
fbem-2817	32	32	to	to	PART
fbem-2817	32	33	achieve	achieve	VERB
fbem-2817	32	34	their	their	PRON
fbem-2817	32	35	goals	goal	NOUN
fbem-2817	32	36	.	.	PUNCT
fbem-2817	33	1	however	however	ADV
fbem-2817	33	2	,	,	PUNCT
fbem-2817	33	3	this	this	DET
fbem-2817	33	4	method	method	NOUN
fbem-2817	33	5	is	be	AUX
fbem-2817	33	6	not	not	PART
fbem-2817	33	7	reasonable	reasonable	ADJ
fbem-2817	33	8	,	,	PUNCT
fbem-2817	33	9	which	which	PRON
fbem-2817	33	10	not	not	PART
fbem-2817	33	11	only	only	ADV
fbem-2817	33	12	has	have	VERB
fbem-2817	33	13	a	a	DET
fbem-2817	33	14	certain	certain	ADJ
fbem-2817	33	15	impact	impact	NOUN
fbem-2817	33	16	on	on	ADP
fbem-2817	33	17	the	the	DET
fbem-2817	33	18	company[8	company[8	NOUN
fbem-2817	33	19	]	]	X
fbem-2817	33	20	,	,	PUNCT
fbem-2817	33	21	but	but	CCONJ
fbem-2817	33	22	also	also	ADV
fbem-2817	33	23	affects	affect	VERB
fbem-2817	33	24	the	the	DET
fbem-2817	33	25	investors	investor	NOUN
fbem-2817	33	26	of	of	ADP
fbem-2817	33	27	other	other	ADJ
fbem-2817	33	28	listed	list	VERB
fbem-2817	33	29	companies	company	NOUN
fbem-2817	33	30	.	.	PUNCT
fbem-2817	34	1	driven	drive	VERB
fbem-2817	34	2	by	by	ADP
fbem-2817	34	3	huge	huge	ADJ
fbem-2817	34	4	economic	economic	ADJ
fbem-2817	34	5	interests	interest	NOUN
fbem-2817	34	6	,	,	PUNCT
fbem-2817	34	7	if	if	SCONJ
fbem-2817	34	8	the	the	DET
fbem-2817	34	9	management	management	NOUN
fbem-2817	34	10	of	of	ADP
fbem-2817	34	11	the	the	DET
fbem-2817	34	12	company	company	NOUN
fbem-2817	34	13	is	be	AUX
fbem-2817	34	14	not	not	PART
fbem-2817	34	15	supervised	supervise	VERB
fbem-2817	34	16	enough	enough	ADV
fbem-2817	34	17	,	,	PUNCT
fbem-2817	34	18	or	or	CCONJ
fbem-2817	34	19	some	some	DET
fbem-2817	34	20	people	people	NOUN
fbem-2817	34	21	are	be	AUX
fbem-2817	34	22	driven	drive	VERB
fbem-2817	34	23	by	by	ADP
fbem-2817	34	24	others	other	NOUN
fbem-2817	34	25	,	,	PUNCT
fbem-2817	34	26	the	the	DET
fbem-2817	34	27	company	company	NOUN
fbem-2817	34	28	will	will	AUX
fbem-2817	34	29	adopt	adopt	VERB
fbem-2817	34	30	suggestions	suggestion	NOUN
fbem-2817	34	31	that	that	PRON
fbem-2817	34	32	are	be	AUX
fbem-2817	34	33	beneficial	beneficial	ADJ
fbem-2817	34	34	to	to	ADP
fbem-2817	34	35	its	its	PRON
fbem-2817	34	36	own	own	ADJ
fbem-2817	34	37	company	company	NOUN
fbem-2817	34	38	.	.	PUNCT
fbem-2817	35	1	therefore	therefore	ADV
fbem-2817	35	2	,	,	PUNCT
fbem-2817	35	3	the	the	DET
fbem-2817	35	4	information	information	NOUN
fbem-2817	35	5	and	and	CCONJ
fbem-2817	35	6	data	datum	NOUN
fbem-2817	35	7	obtained	obtain	VERB
fbem-2817	35	8	by	by	ADP
fbem-2817	35	9	investors	investor	NOUN
fbem-2817	35	10	are	be	AUX
fbem-2817	35	11	not	not	PART
fbem-2817	35	12	perfect	perfect	ADJ
fbem-2817	35	13	and	and	CCONJ
fbem-2817	35	14	accurate	accurate	ADJ
fbem-2817	35	15	.	.	PUNCT
fbem-2817	36	1	(	(	PUNCT
fbem-2817	36	2	2	2	X
fbem-2817	36	3	)	)	PUNCT
fbem-2817	36	4	the	the	DET
fbem-2817	36	5	existing	exist	VERB
fbem-2817	36	6	accounting	accounting	NOUN
fbem-2817	36	7	standards	standard	NOUN
fbem-2817	36	8	and	and	CCONJ
fbem-2817	36	9	systems	system	NOUN
fbem-2817	36	10	are	be	AUX
fbem-2817	36	11	not	not	PART
fbem-2817	36	12	perfect	perfect	ADJ
fbem-2817	36	13	.	.	PUNCT
fbem-2817	37	1	judging	judge	VERB
fbem-2817	37	2	from	from	ADP
fbem-2817	37	3	the	the	DET
fbem-2817	37	4	current	current	ADJ
fbem-2817	37	5	market	market	NOUN
fbem-2817	37	6	environment	environment	NOUN
fbem-2817	37	7	,	,	PUNCT
fbem-2817	37	8	many	many	ADJ
fbem-2817	37	9	listed	list	VERB
fbem-2817	37	10	companies	company	NOUN
fbem-2817	37	11	in	in	ADP
fbem-2817	37	12	china	china	PROPN
fbem-2817	37	13	are	be	AUX
fbem-2817	37	14	still	still	ADV
fbem-2817	37	15	in	in	ADP
fbem-2817	37	16	the	the	DET
fbem-2817	37	17	stage	stage	NOUN
fbem-2817	37	18	of	of	ADP
fbem-2817	37	19	continuous	continuous	ADJ
fbem-2817	37	20	exploration	exploration	NOUN
fbem-2817	37	21	,	,	PUNCT
fbem-2817	37	22	and	and	CCONJ
fbem-2817	37	23	the	the	DET
fbem-2817	37	24	construction	construction	NOUN
fbem-2817	37	25	of	of	ADP
fbem-2817	37	26	some	some	DET
fbem-2817	37	27	accounting	accounting	NOUN
fbem-2817	37	28	systems	system	NOUN
fbem-2817	37	29	is	be	AUX
fbem-2817	37	30	not	not	PART
fbem-2817	37	31	perfect	perfect	ADJ
fbem-2817	37	32	enough	enough	ADV
fbem-2817	37	33	,	,	PUNCT
fbem-2817	37	34	and	and	CCONJ
fbem-2817	37	35	some	some	DET
fbem-2817	37	36	changes	change	NOUN
fbem-2817	37	37	are	be	AUX
fbem-2817	37	38	not	not	PART
fbem-2817	37	39	in	in	ADP
fbem-2817	37	40	place	place	NOUN
fbem-2817	37	41	frequently[9	frequently[9	NOUN
fbem-2817	37	42	]	]	PUNCT
fbem-2817	37	43	.	.	PUNCT
fbem-2817	38	1	at	at	ADP
fbem-2817	38	2	the	the	DET
fbem-2817	38	3	present	present	ADJ
fbem-2817	38	4	stage	stage	NOUN
fbem-2817	38	5	,	,	PUNCT
fbem-2817	38	6	although	although	SCONJ
fbem-2817	38	7	the	the	DET
fbem-2817	38	8	legal	legal	ADJ
fbem-2817	38	9	framework	framework	NOUN
fbem-2817	38	10	of	of	ADP
fbem-2817	38	11	accounting	accounting	NOUN
fbem-2817	38	12	has	have	AUX
fbem-2817	38	13	been	be	AUX
fbem-2817	38	14	built	build	VERB
fbem-2817	38	15	,	,	PUNCT
fbem-2817	38	16	some	some	DET
fbem-2817	38	17	accounting	accounting	NOUN
fbem-2817	38	18	standards	standard	NOUN
fbem-2817	38	19	have	have	AUX
fbem-2817	38	20	not	not	PART
fbem-2817	38	21	been	be	AUX
fbem-2817	38	22	strictly	strictly	ADV
fbem-2817	38	23	regulated	regulate	VERB
fbem-2817	38	24	and	and	CCONJ
fbem-2817	38	25	implemented	implement	VERB
fbem-2817	38	26	.	.	PUNCT
fbem-2817	39	1	this	this	PRON
fbem-2817	39	2	will	will	AUX
fbem-2817	39	3	make	make	VERB
fbem-2817	39	4	the	the	DET
fbem-2817	39	5	management	management	NOUN
fbem-2817	39	6	of	of	ADP
fbem-2817	39	7	the	the	DET
fbem-2817	39	8	company	company	NOUN
fbem-2817	39	9	not	not	PART
fbem-2817	39	10	strict	strict	VERB
fbem-2817	39	11	enough	enough	ADV
fbem-2817	39	12	in	in	ADP
fbem-2817	39	13	some	some	DET
fbem-2817	39	14	aspects	aspect	NOUN
fbem-2817	39	15	,	,	PUNCT
fbem-2817	39	16	which	which	PRON
fbem-2817	39	17	will	will	AUX
fbem-2817	39	18	make	make	VERB
fbem-2817	39	19	it	it	PRON
fbem-2817	39	20	impossible	impossible	ADJ
fbem-2817	39	21	to	to	PART
fbem-2817	39	22	effectively	effectively	ADV
fbem-2817	39	23	deal	deal	VERB
fbem-2817	39	24	with	with	ADP
fbem-2817	39	25	the	the	DET
fbem-2817	39	26	problems	problem	NOUN
fbem-2817	39	27	.	.	PUNCT
fbem-2817	40	1	in	in	ADP
fbem-2817	40	2	this	this	DET
fbem-2817	40	3	situation	situation	NOUN
fbem-2817	40	4	,	,	PUNCT
fbem-2817	40	5	some	some	DET
fbem-2817	40	6	enterprises	enterprise	NOUN
fbem-2817	40	7	will	will	AUX
fbem-2817	40	8	take	take	VERB
fbem-2817	40	9	unreasonable	unreasonable	ADJ
fbem-2817	40	10	illegal	illegal	ADJ
fbem-2817	40	11	operations	operation	NOUN
fbem-2817	40	12	,	,	PUNCT
fbem-2817	40	13	which	which	PRON
fbem-2817	40	14	will	will	AUX
fbem-2817	40	15	lead	lead	VERB
fbem-2817	40	16	to	to	ADP
fbem-2817	40	17	a	a	DET
fbem-2817	40	18	series	series	NOUN
fbem-2817	40	19	of	of	ADP
fbem-2817	40	20	problems	problem	NOUN
fbem-2817	40	21	.	.	PUNCT
fbem-2817	41	1	(	(	PUNCT
fbem-2817	41	2	3	3	X
fbem-2817	41	3	)	)	PUNCT
fbem-2817	41	4	the	the	DET
fbem-2817	41	5	regulatory	regulatory	ADJ
fbem-2817	41	6	agencies	agency	NOUN
fbem-2817	41	7	have	have	VERB
fbem-2817	41	8	no	no	DET
fbem-2817	41	9	strict	strict	ADJ
fbem-2817	41	10	supervision	supervision	NOUN
fbem-2817	41	11	.	.	PUNCT
fbem-2817	42	1	usually	usually	ADV
fbem-2817	42	2	,	,	PUNCT
fbem-2817	42	3	when	when	SCONJ
fbem-2817	42	4	violations	violation	NOUN
fbem-2817	42	5	begin	begin	VERB
fbem-2817	42	6	to	to	PART
fbem-2817	42	7	appear	appear	VERB
fbem-2817	42	8	,	,	PUNCT
fbem-2817	42	9	only	only	ADV
fbem-2817	42	10	a	a	DET
fbem-2817	42	11	lighter	light	ADJ
fbem-2817	42	12	punishment	punishment	NOUN
fbem-2817	42	13	will	will	AUX
fbem-2817	42	14	be	be	AUX
fbem-2817	42	15	given	give	VERB
fbem-2817	42	16	.	.	PUNCT
fbem-2817	43	1	moreover	moreover	ADV
fbem-2817	43	2	,	,	PUNCT
fbem-2817	43	3	when	when	SCONJ
fbem-2817	43	4	punishing	punish	VERB
fbem-2817	43	5	illegal	illegal	ADJ
fbem-2817	43	6	companies	company	NOUN
fbem-2817	43	7	,	,	PUNCT
fbem-2817	43	8	the	the	DET
fbem-2817	43	9	efficiency	efficiency	NOUN
fbem-2817	43	10	is	be	AUX
fbem-2817	43	11	very	very	ADV
fbem-2817	43	12	low	low	ADJ
fbem-2817	43	13	,	,	PUNCT
fbem-2817	43	14	the	the	DET
fbem-2817	43	15	work	work	NOUN
fbem-2817	43	16	progress	progress	NOUN
fbem-2817	43	17	is	be	AUX
fbem-2817	43	18	even	even	ADV
fbem-2817	43	19	slower	slow	ADJ
fbem-2817	43	20	,	,	PUNCT
fbem-2817	43	21	and	and	CCONJ
fbem-2817	43	22	the	the	DET
fbem-2817	43	23	attention	attention	NOUN
fbem-2817	43	24	to	to	ADP
fbem-2817	43	25	these	these	DET
fbem-2817	43	26	phenomena	phenomenon	NOUN
fbem-2817	43	27	has	have	AUX
fbem-2817	43	28	not	not	PART
fbem-2817	43	29	been	be	AUX
fbem-2817	43	30	raised	raise	VERB
fbem-2817	43	31	.	.	PUNCT
fbem-2817	44	1	in	in	ADP
fbem-2817	44	2	many	many	ADJ
fbem-2817	44	3	cases	case	NOUN
fbem-2817	44	4	,	,	PUNCT
fbem-2817	44	5	it	it	PRON
fbem-2817	44	6	takes	take	VERB
fbem-2817	44	7	some	some	DET
fbem-2817	44	8	time	time	NOUN
fbem-2817	44	9	before	before	SCONJ
fbem-2817	44	10	the	the	DET
fbem-2817	44	11	illegal	illegal	ADJ
fbem-2817	44	12	companies	company	NOUN
fbem-2817	44	13	are	be	AUX
fbem-2817	44	14	publicized	publicize	VERB
fbem-2817	44	15	.	.	PUNCT
fbem-2817	45	1	this	this	PRON
fbem-2817	45	2	will	will	AUX
fbem-2817	45	3	make	make	VERB
fbem-2817	45	4	more	more	ADJ
fbem-2817	45	5	investors	investor	NOUN
fbem-2817	45	6	who	who	PRON
fbem-2817	45	7	do	do	AUX
fbem-2817	45	8	n't	not	PART
fbem-2817	45	9	know	know	VERB
fbem-2817	45	10	the	the	DET
fbem-2817	45	11	truth	truth	NOUN
fbem-2817	45	12	cheated	cheat	VERB
fbem-2817	45	13	.	.	PUNCT
fbem-2817	46	1	(	(	PUNCT
fbem-2817	46	2	4	4	X
fbem-2817	46	3	)	)	PUNCT
fbem-2817	46	4	the	the	DET
fbem-2817	46	5	role	role	NOUN
fbem-2817	46	6	of	of	ADP
fbem-2817	46	7	audit	audit	NOUN
fbem-2817	46	8	supervision	supervision	NOUN
fbem-2817	46	9	is	be	AUX
fbem-2817	46	10	not	not	PART
fbem-2817	46	11	fully	fully	ADV
fbem-2817	46	12	presented	present	VERB
fbem-2817	46	13	.	.	PUNCT
fbem-2817	47	1	first	first	ADV
fbem-2817	47	2	,	,	PUNCT
fbem-2817	47	3	certified	certified	ADJ
fbem-2817	47	4	public	public	ADJ
fbem-2817	47	5	accountants	accountant	NOUN
fbem-2817	47	6	lack	lack	VERB
fbem-2817	47	7	the	the	DET
fbem-2817	47	8	independence	independence	NOUN
fbem-2817	47	9	specified	specify	VERB
fbem-2817	47	10	in	in	ADP
fbem-2817	47	11	accounting	accounting	NOUN
fbem-2817	47	12	standards	standard	NOUN
fbem-2817	47	13	in	in	ADP
fbem-2817	47	14	the	the	DET
fbem-2817	47	15	process	process	NOUN
fbem-2817	47	16	of	of	ADP
fbem-2817	47	17	company	company	NOUN
fbem-2817	47	18	audit	audit	NOUN
fbem-2817	47	19	.	.	PUNCT
fbem-2817	48	1	generally	generally	ADV
fbem-2817	48	2	speaking	speak	VERB
fbem-2817	48	3	,	,	PUNCT
fbem-2817	48	4	the	the	DET
fbem-2817	48	5	audit	audit	NOUN
fbem-2817	48	6	fees	fee	NOUN
fbem-2817	48	7	of	of	ADP
fbem-2817	48	8	certified	certify	VERB
fbem-2817	48	9	public	public	ADJ
fbem-2817	48	10	accountants	accountant	NOUN
fbem-2817	48	11	are	be	AUX
fbem-2817	48	12	paid	pay	VERB
fbem-2817	48	13	by	by	ADP
fbem-2817	48	14	the	the	DET
fbem-2817	48	15	investors	investor	NOUN
fbem-2817	48	16	and	and	CCONJ
fbem-2817	48	17	shareholders	shareholder	NOUN
fbem-2817	48	18	of	of	ADP
fbem-2817	48	19	the	the	DET
fbem-2817	48	20	company	company	NOUN
fbem-2817	48	21	,	,	PUNCT
fbem-2817	48	22	but	but	CCONJ
fbem-2817	48	23	the	the	DET
fbem-2817	48	24	actual	actual	ADJ
fbem-2817	48	25	situation	situation	NOUN
fbem-2817	48	26	shows	show	VERB
fbem-2817	48	27	that	that	SCONJ
fbem-2817	48	28	this	this	PRON
fbem-2817	48	29	is	be	AUX
fbem-2817	48	30	paid	pay	VERB
fbem-2817	48	31	directly	directly	ADV
fbem-2817	48	32	by	by	ADP
fbem-2817	48	33	the	the	DET
fbem-2817	48	34	company	company	NOUN
fbem-2817	48	35	to	to	ADP
fbem-2817	48	36	the	the	DET
fbem-2817	48	37	accounting	accounting	NOUN
fbem-2817	48	38	firm	firm	NOUN
fbem-2817	48	39	,	,	PUNCT
fbem-2817	48	40	and	and	CCONJ
fbem-2817	48	41	the	the	DET
fbem-2817	48	42	firm	firm	NOUN
fbem-2817	48	43	also	also	ADV
fbem-2817	48	44	has	have	VERB
fbem-2817	48	45	the	the	DET
fbem-2817	48	46	situation	situation	NOUN
fbem-2817	48	47	of	of	ADP
fbem-2817	48	48	obtaining	obtain	VERB
fbem-2817	48	49	higher	high	ADJ
fbem-2817	48	50	interests	interest	NOUN
fbem-2817	48	51	,	,	PUNCT
fbem-2817	48	52	which	which	PRON
fbem-2817	48	53	will	will	AUX
fbem-2817	48	54	make	make	VERB
fbem-2817	48	55	the	the	DET
fbem-2817	48	56	accountants	accountant	NOUN
fbem-2817	48	57	under	under	ADP
fbem-2817	48	58	too	too	ADV
fbem-2817	48	59	much	much	ADJ
fbem-2817	48	60	pressure	pressure	NOUN
fbem-2817	48	61	and	and	CCONJ
fbem-2817	48	62	the	the	DET
fbem-2817	48	63	audited	audit	VERB
fbem-2817	48	64	accounting	accounting	NOUN
fbem-2817	48	65	information	information	NOUN
fbem-2817	48	66	is	be	AUX
fbem-2817	48	67	not	not	PART
fbem-2817	48	68	accurate	accurate	ADJ
fbem-2817	48	69	and	and	CCONJ
fbem-2817	48	70	contains	contain	VERB
fbem-2817	48	71	false	false	ADJ
fbem-2817	48	72	elements[10	elements[10	NOUN
fbem-2817	48	73	]	]	PUNCT
fbem-2817	48	74	.	.	PUNCT
fbem-2817	49	1	in	in	ADP
fbem-2817	49	2	this	this	DET
fbem-2817	49	3	way	way	NOUN
fbem-2817	49	4	,	,	PUNCT
fbem-2817	49	5	the	the	DET
fbem-2817	49	6	quality	quality	NOUN
fbem-2817	49	7	of	of	ADP
fbem-2817	49	8	financial	financial	ADJ
fbem-2817	49	9	reports	report	NOUN
fbem-2817	49	10	will	will	AUX
fbem-2817	49	11	also	also	ADV
fbem-2817	49	12	decline	decline	VERB
fbem-2817	49	13	.	.	PUNCT
fbem-2817	50	1	secondly	secondly	ADV
fbem-2817	50	2	,	,	PUNCT
fbem-2817	50	3	according	accord	VERB
fbem-2817	50	4	to	to	ADP
fbem-2817	50	5	the	the	DET
fbem-2817	50	6	current	current	ADJ
fbem-2817	50	7	situation	situation	NOUN
fbem-2817	50	8	,	,	PUNCT
fbem-2817	50	9	china	china	PROPN
fbem-2817	50	10	's	's	PART
fbem-2817	50	11	accounting	accounting	NOUN
fbem-2817	50	12	and	and	CCONJ
fbem-2817	50	13	auditing	auditing	NOUN
fbem-2817	50	14	system	system	NOUN
fbem-2817	50	15	is	be	AUX
fbem-2817	50	16	not	not	PART
fbem-2817	50	17	perfect	perfect	ADJ
fbem-2817	50	18	enough	enough	ADV
fbem-2817	50	19	,	,	PUNCT
fbem-2817	50	20	and	and	CCONJ
fbem-2817	50	21	some	some	DET
fbem-2817	50	22	defects	defect	NOUN
fbem-2817	50	23	are	be	AUX
fbem-2817	50	24	obvious	obvious	ADJ
fbem-2817	50	25	,	,	PUNCT
fbem-2817	50	26	and	and	CCONJ
fbem-2817	50	27	it	it	PRON
fbem-2817	50	28	is	be	AUX
fbem-2817	50	29	difficult	difficult	ADJ
fbem-2817	50	30	to	to	PART
fbem-2817	50	31	effectively	effectively	ADV
fbem-2817	50	32	regulate	regulate	VERB
fbem-2817	50	33	the	the	DET
fbem-2817	50	34	behavior	behavior	NOUN
fbem-2817	50	35	of	of	ADP
fbem-2817	50	36	accountants	accountant	NOUN
fbem-2817	50	37	.	.	PUNCT
fbem-2817	51	1	therefore	therefore	ADV
fbem-2817	51	2	,	,	PUNCT
fbem-2817	51	3	in	in	ADP
fbem-2817	51	4	order	order	NOUN
fbem-2817	51	5	to	to	PART
fbem-2817	51	6	improve	improve	VERB
fbem-2817	51	7	their	their	PRON
fbem-2817	51	8	economic	economic	ADJ
fbem-2817	51	9	benefits	benefit	NOUN
fbem-2817	51	10	,	,	PUNCT
fbem-2817	51	11	some	some	DET
fbem-2817	51	12	auditors	auditor	NOUN
fbem-2817	51	13	do	do	AUX
fbem-2817	51	14	not	not	PART
fbem-2817	51	15	care	care	VERB
fbem-2817	51	16	about	about	ADP
fbem-2817	51	17	the	the	DET
fbem-2817	51	18	audit	audit	NOUN
fbem-2817	51	19	quality	quality	NOUN
fbem-2817	51	20	and	and	CCONJ
fbem-2817	51	21	take	take	VERB
fbem-2817	51	22	bad	bad	ADJ
fbem-2817	51	23	measures	measure	NOUN
fbem-2817	51	24	to	to	PART
fbem-2817	51	25	obtain	obtain	VERB
fbem-2817	51	26	higher	high	ADJ
fbem-2817	51	27	profits[11	profits[11	NOUN
fbem-2817	51	28	]	]	X
fbem-2817	51	29	.	.	PUNCT
fbem-2817	52	1	4	4	X
fbem-2817	52	2	.	.	X
fbem-2817	52	3	the	the	DET
fbem-2817	52	4	governance	governance	NOUN
fbem-2817	52	5	countermeasures	countermeasure	NOUN
fbem-2817	52	6	and	and	CCONJ
fbem-2817	52	7	influence	influence	NOUN
fbem-2817	52	8	of	of	ADP
fbem-2817	52	9	the	the	DET
fbem-2817	52	10	company	company	NOUN
fbem-2817	52	11	's	's	PART
fbem-2817	52	12	accounting	accounting	NOUN
fbem-2817	52	13	information	information	NOUN
fbem-2817	52	14	disclosure	disclosure	VERB
fbem-2817	52	15	the	the	DET
fbem-2817	52	16	specific	specific	ADJ
fbem-2817	52	17	accounting	accounting	NOUN
fbem-2817	52	18	information	information	NOUN
fbem-2817	52	19	disclosure	disclosure	NOUN
fbem-2817	52	20	behavior	behavior	NOUN
fbem-2817	52	21	transmits	transmit	VERB
fbem-2817	52	22	the	the	DET
fbem-2817	52	23	company	company	NOUN
fbem-2817	52	24	's	's	PART
fbem-2817	52	25	important	important	ADJ
fbem-2817	52	26	accounting	accounting	NOUN
fbem-2817	52	27	information	information	NOUN
fbem-2817	52	28	to	to	ADP
fbem-2817	52	29	the	the	DET
fbem-2817	52	30	market	market	NOUN
fbem-2817	52	31	,	,	PUNCT
fbem-2817	52	32	thus	thus	ADV
fbem-2817	52	33	starting	start	VERB
fbem-2817	52	34	the	the	DET
fbem-2817	52	35	effective	effective	ADJ
fbem-2817	52	36	operation	operation	NOUN
fbem-2817	52	37	of	of	ADP
fbem-2817	52	38	the	the	DET
fbem-2817	52	39	external	external	ADJ
fbem-2817	52	40	governance	governance	NOUN
fbem-2817	52	41	mechanism	mechanism	NOUN
fbem-2817	52	42	.	.	PUNCT
fbem-2817	53	1	more	more	ADV
fbem-2817	53	2	importantly	importantly	ADV
fbem-2817	53	3	,	,	PUNCT
fbem-2817	53	4	the	the	DET
fbem-2817	53	5	effective	effective	ADJ
fbem-2817	53	6	improvement	improvement	NOUN
fbem-2817	53	7	of	of	ADP
fbem-2817	53	8	corporate	corporate	ADJ
fbem-2817	53	9	governance	governance	NOUN
fbem-2817	53	10	structure	structure	NOUN
fbem-2817	53	11	depends	depend	VERB
fbem-2817	53	12	on	on	ADP
fbem-2817	53	13	higher	high	ADJ
fbem-2817	53	14	quality	quality	NOUN
fbem-2817	53	15	accounting	accounting	NOUN
fbem-2817	53	16	information	information	NOUN
fbem-2817	53	17	disclosure	disclosure	NOUN
fbem-2817	53	18	.	.	PUNCT
fbem-2817	54	1	4.1	4.1	NUM
fbem-2817	54	2	.	.	PUNCT
fbem-2817	54	3	countermeasures	countermeasure	NOUN
fbem-2817	54	4	(	(	PUNCT
fbem-2817	54	5	1	1	X
fbem-2817	54	6	)	)	PUNCT
fbem-2817	54	7	improve	improve	VERB
fbem-2817	54	8	the	the	DET
fbem-2817	54	9	corporate	corporate	ADJ
fbem-2817	54	10	governance	governance	NOUN
fbem-2817	54	11	structure	structure	NOUN
fbem-2817	54	12	the	the	DET
fbem-2817	54	13	share	share	NOUN
fbem-2817	54	14	structure	structure	NOUN
fbem-2817	54	15	proportion	proportion	NOUN
fbem-2817	54	16	of	of	ADP
fbem-2817	54	17	listed	list	VERB
fbem-2817	54	18	companies	company	NOUN
fbem-2817	54	19	has	have	AUX
fbem-2817	54	20	been	be	AUX
fbem-2817	54	21	gradually	gradually	ADV
fbem-2817	54	22	adjusted	adjust	VERB
fbem-2817	54	23	to	to	PART
fbem-2817	54	24	solve	solve	VERB
fbem-2817	54	25	the	the	DET
fbem-2817	54	26	problem	problem	NOUN
fbem-2817	54	27	that	that	SCONJ
fbem-2817	54	28	the	the	DET
fbem-2817	54	29	share	share	NOUN
fbem-2817	54	30	proportion	proportion	NOUN
fbem-2817	54	31	of	of	ADP
fbem-2817	54	32	several	several	ADJ
fbem-2817	54	33	major	major	ADJ
fbem-2817	54	34	shareholders	shareholder	NOUN
fbem-2817	54	35	is	be	AUX
fbem-2817	54	36	too	too	ADV
fbem-2817	54	37	large	large	ADJ
fbem-2817	54	38	.	.	PUNCT
fbem-2817	55	1	and	and	CCONJ
fbem-2817	55	2	it	it	PRON
fbem-2817	55	3	is	be	AUX
fbem-2817	55	4	necessary	necessary	ADJ
fbem-2817	55	5	to	to	PART
fbem-2817	55	6	ensure	ensure	VERB
fbem-2817	55	7	the	the	DET
fbem-2817	55	8	capital	capital	NOUN
fbem-2817	55	9	injection	injection	NOUN
fbem-2817	55	10	of	of	ADP
fbem-2817	55	11	investors	investor	NOUN
fbem-2817	55	12	from	from	ADP
fbem-2817	55	13	different	different	ADJ
fbem-2817	55	14	institutions	institution	NOUN
fbem-2817	55	15	and	and	CCONJ
fbem-2817	55	16	balance	balance	VERB
fbem-2817	55	17	the	the	DET
fbem-2817	55	18	shareholding	shareholding	NOUN
fbem-2817	55	19	ratio	ratio	NOUN
fbem-2817	55	20	of	of	ADP
fbem-2817	55	21	funds	fund	NOUN
fbem-2817	55	22	,	,	PUNCT
fbem-2817	55	23	insurance	insurance	NOUN
fbem-2817	55	24	and	and	CCONJ
fbem-2817	55	25	pension	pension	NOUN
fbem-2817	55	26	institutions	institution	NOUN
fbem-2817	55	27	.	.	PUNCT
fbem-2817	56	1	the	the	DET
fbem-2817	56	2	relevant	relevant	ADJ
fbem-2817	56	3	shareholders	shareholder	NOUN
fbem-2817	56	4	should	should	AUX
fbem-2817	56	5	implement	implement	VERB
fbem-2817	56	6	their	their	PRON
fbem-2817	56	7	rights	right	NOUN
fbem-2817	56	8	and	and	CCONJ
fbem-2817	56	9	responsibilities	responsibility	NOUN
fbem-2817	56	10	and	and	CCONJ
fbem-2817	56	11	earnestly	earnestly	ADV
fbem-2817	56	12	fulfill	fulfill	VERB
fbem-2817	56	13	the	the	DET
fbem-2817	56	14	rights	right	NOUN
fbem-2817	56	15	of	of	ADP
fbem-2817	56	16	investors	investor	NOUN
fbem-2817	56	17	.	.	PUNCT
fbem-2817	57	1	(	(	PUNCT
fbem-2817	57	2	2	2	X
fbem-2817	57	3	)	)	PUNCT
fbem-2817	57	4	improve	improve	VERB
fbem-2817	57	5	the	the	DET
fbem-2817	57	6	company	company	NOUN
fbem-2817	57	7	's	's	PART
fbem-2817	57	8	internal	internal	ADJ
fbem-2817	57	9	control	control	NOUN
fbem-2817	57	10	system	system	NOUN
fbem-2817	57	11	.	.	PUNCT
fbem-2817	58	1	to	to	PART
fbem-2817	58	2	achieve	achieve	VERB
fbem-2817	58	3	effective	effective	ADJ
fbem-2817	58	4	internal	internal	ADJ
fbem-2817	58	5	control	control	NOUN
fbem-2817	58	6	,	,	PUNCT
fbem-2817	58	7	we	we	PRON
fbem-2817	58	8	must	must	AUX
fbem-2817	58	9	establish	establish	VERB
fbem-2817	58	10	a	a	DET
fbem-2817	58	11	standardized	standardized	ADJ
fbem-2817	58	12	internal	internal	ADJ
fbem-2817	58	13	control	control	NOUN
fbem-2817	58	14	management	management	NOUN
fbem-2817	58	15	organization	organization	NOUN
fbem-2817	58	16	.	.	PUNCT
fbem-2817	59	1	this	this	DET
fbem-2817	59	2	kind	kind	NOUN
fbem-2817	59	3	of	of	ADP
fbem-2817	59	4	supervision	supervision	NOUN
fbem-2817	59	5	system	system	NOUN
fbem-2817	59	6	will	will	AUX
fbem-2817	59	7	be	be	AUX
fbem-2817	59	8	implemented	implement	VERB
fbem-2817	59	9	in	in	ADP
fbem-2817	59	10	the	the	DET
fbem-2817	59	11	whole	whole	ADJ
fbem-2817	59	12	company	company	NOUN
fbem-2817	59	13	,	,	PUNCT
fbem-2817	59	14	including	include	VERB
fbem-2817	59	15	specific	specific	ADJ
fbem-2817	59	16	departments	department	NOUN
fbem-2817	59	17	or	or	CCONJ
fbem-2817	59	18	even	even	ADV
fbem-2817	59	19	a	a	DET
fbem-2817	59	20	business	business	NOUN
fbem-2817	59	21	,	,	PUNCT
fbem-2817	59	22	according	accord	VERB
fbem-2817	59	23	to	to	ADP
fbem-2817	59	24	the	the	DET
fbem-2817	59	25	company	company	NOUN
fbem-2817	59	26	's	's	PART
fbem-2817	59	27	various	various	ADJ
fbem-2817	59	28	articles	article	NOUN
fbem-2817	59	29	of	of	ADP
fbem-2817	59	30	association	association	NOUN
fbem-2817	59	31	and	and	CCONJ
fbem-2817	59	32	internal	internal	ADJ
fbem-2817	59	33	management	management	NOUN
fbem-2817	59	34	control	control	NOUN
fbem-2817	59	35	regulations[12	regulations[12	PROPN
fbem-2817	59	36	]	]	PUNCT
fbem-2817	59	37	.	.	PUNCT
fbem-2817	60	1	generally	generally	ADV
fbem-2817	60	2	speaking	speak	VERB
fbem-2817	60	3	,	,	PUNCT
fbem-2817	60	4	it	it	PRON
fbem-2817	60	5	is	be	AUX
fbem-2817	60	6	set	set	VERB
fbem-2817	60	7	according	accord	VERB
fbem-2817	60	8	to	to	ADP
fbem-2817	60	9	its	its	PRON
fbem-2817	60	10	own	own	ADJ
fbem-2817	60	11	development	development	NOUN
fbem-2817	60	12	.	.	PUNCT
fbem-2817	61	1	supervision	supervision	NOUN
fbem-2817	61	2	system	system	NOUN
fbem-2817	61	3	usually	usually	ADV
fbem-2817	61	4	has	have	VERB
fbem-2817	61	5	two	two	NUM
fbem-2817	61	6	methods	method	NOUN
fbem-2817	61	7	:	:	PUNCT
fbem-2817	61	8	selfsupervision	selfsupervision	NOUN
fbem-2817	61	9	and	and	CCONJ
fbem-2817	61	10	others	other	NOUN
fbem-2817	61	11	'	'	PART
fbem-2817	61	12	accusation	accusation	NOUN
fbem-2817	61	13	system	system	NOUN
fbem-2817	61	14	.	.	PUNCT
fbem-2817	62	1	other	other	ADJ
fbem-2817	62	2	aspects	aspect	NOUN
fbem-2817	62	3	,	,	PUNCT
fbem-2817	62	4	the	the	DET
fbem-2817	62	5	company	company	NOUN
fbem-2817	62	6	can	can	AUX
fbem-2817	62	7	arrange	arrange	VERB
fbem-2817	62	8	relevant	relevant	ADJ
fbem-2817	62	9	emergency	emergency	NOUN
fbem-2817	62	10	management	management	NOUN
fbem-2817	62	11	system	system	NOUN
fbem-2817	62	12	as	as	ADP
fbem-2817	62	13	a	a	DET
fbem-2817	62	14	supplementary	supplementary	ADJ
fbem-2817	62	15	form	form	NOUN
fbem-2817	62	16	of	of	ADP
fbem-2817	62	17	internal	internal	ADJ
fbem-2817	62	18	control	control	NOUN
fbem-2817	62	19	.	.	PUNCT
fbem-2817	63	1	(	(	PUNCT
fbem-2817	63	2	3	3	X
fbem-2817	63	3	)	)	PUNCT
fbem-2817	63	4	strengthen	strengthen	VERB
fbem-2817	63	5	external	external	ADJ
fbem-2817	63	6	supervision	supervision	NOUN
fbem-2817	63	7	.	.	PUNCT
fbem-2817	64	1	first	first	ADV
fbem-2817	64	2	of	of	ADP
fbem-2817	64	3	all	all	PRON
fbem-2817	64	4	,	,	PUNCT
fbem-2817	64	5	it	it	PRON
fbem-2817	64	6	is	be	AUX
fbem-2817	64	7	necessary	necessary	ADJ
fbem-2817	64	8	to	to	PART
fbem-2817	64	9	arrange	arrange	VERB
fbem-2817	64	10	relevant	relevant	ADJ
fbem-2817	64	11	accounting	accounting	NOUN
fbem-2817	64	12	legal	legal	ADJ
fbem-2817	64	13	education	education	NOUN
fbem-2817	64	14	for	for	ADP
fbem-2817	64	15	all	all	DET
fbem-2817	64	16	participants	participant	NOUN
fbem-2817	64	17	in	in	ADP
fbem-2817	64	18	the	the	DET
fbem-2817	64	19	market	market	NOUN
fbem-2817	64	20	,	,	PUNCT
fbem-2817	64	21	improve	improve	VERB
fbem-2817	64	22	their	their	PRON
fbem-2817	64	23	legal	legal	ADJ
fbem-2817	64	24	quality	quality	NOUN
fbem-2817	64	25	and	and	CCONJ
fbem-2817	64	26	strengthen	strengthen	VERB
fbem-2817	64	27	relevant	relevant	ADJ
fbem-2817	64	28	accounting	accounting	NOUN
fbem-2817	64	29	law	law	NOUN
fbem-2817	64	30	enforcement	enforcement	NOUN
fbem-2817	64	31	.	.	PUNCT
fbem-2817	65	1	moreover	moreover	ADV
fbem-2817	65	2	,	,	PUNCT
fbem-2817	65	3	the	the	DET
fbem-2817	65	4	finance	finance	NOUN
fbem-2817	65	5	committee	committee	NOUN
fbem-2817	65	6	also	also	ADV
fbem-2817	65	7	needs	need	VERB
fbem-2817	65	8	to	to	PART
fbem-2817	65	9	come	come	VERB
fbem-2817	65	10	up	up	ADP
fbem-2817	65	11	with	with	ADP
fbem-2817	65	12	practical	practical	ADJ
fbem-2817	65	13	supervision	supervision	NOUN
fbem-2817	65	14	measures	measure	NOUN
fbem-2817	65	15	,	,	PUNCT
fbem-2817	65	16	improve	improve	VERB
fbem-2817	65	17	supervision	supervision	NOUN
fbem-2817	65	18	,	,	PUNCT
fbem-2817	65	19	and	and	CCONJ
fbem-2817	65	20	actively	actively	ADV
fbem-2817	65	21	manage	manage	VERB
fbem-2817	65	22	the	the	DET
fbem-2817	65	23	accounting	accounting	NOUN
fbem-2817	65	24	information	information	NOUN
fbem-2817	65	25	disclosure	disclosure	NOUN
fbem-2817	65	26	behavior	behavior	NOUN
fbem-2817	65	27	of	of	ADP
fbem-2817	65	28	listed	list	VERB
fbem-2817	65	29	companies	company	NOUN
fbem-2817	65	30	.	.	PUNCT
fbem-2817	66	1	take	take	VERB
fbem-2817	66	2	out	out	ADP
fbem-2817	66	3	punishment	punishment	NOUN
fbem-2817	66	4	plans	plan	NOUN
fbem-2817	66	5	for	for	ADP
fbem-2817	66	6	some	some	DET
fbem-2817	66	7	non	non	ADJ
fbem-2817	66	8	-	-	ADJ
fbem-2817	66	9	standard	standard	ADJ
fbem-2817	66	10	behaviors	behavior	NOUN
fbem-2817	66	11	,	,	PUNCT
fbem-2817	66	12	and	and	CCONJ
fbem-2817	66	13	arrange	arrange	VERB
fbem-2817	66	14	financial	financial	ADJ
fbem-2817	66	15	departments	department	NOUN
fbem-2817	66	16	in	in	ADP
fbem-2817	66	17	different	different	ADJ
fbem-2817	66	18	industries	industry	NOUN
fbem-2817	66	19	to	to	PART
fbem-2817	66	20	publicize	publicize	VERB
fbem-2817	66	21	the	the	DET
fbem-2817	66	22	illegal	illegal	ADJ
fbem-2817	66	23	behaviors	behavior	NOUN
fbem-2817	66	24	of	of	ADP
fbem-2817	66	25	listed	list	VERB
fbem-2817	66	26	companies	company	NOUN
fbem-2817	66	27	as	as	ADP
fbem-2817	66	28	a	a	DET
fbem-2817	66	29	warning	warning	NOUN
fbem-2817	66	30	.	.	PUNCT
fbem-2817	67	1	secondly	secondly	ADV
fbem-2817	67	2	,	,	PUNCT
fbem-2817	67	3	make	make	VERB
fbem-2817	67	4	full	full	ADJ
fbem-2817	67	5	use	use	NOUN
fbem-2817	67	6	of	of	ADP
fbem-2817	67	7	the	the	DET
fbem-2817	67	8	public	public	NOUN
fbem-2817	67	9	's	's	PART
fbem-2817	67	10	supervision	supervision	NOUN
fbem-2817	67	11	over	over	ADP
fbem-2817	67	12	the	the	DET
fbem-2817	67	13	company	company	NOUN
fbem-2817	67	14	.	.	PUNCT
fbem-2817	68	1	on	on	ADP
fbem-2817	68	2	the	the	DET
fbem-2817	68	3	one	one	NUM
fbem-2817	68	4	hand	hand	NOUN
fbem-2817	68	5	,	,	PUNCT
fbem-2817	68	6	the	the	DET
fbem-2817	68	7	supervision	supervision	NOUN
fbem-2817	68	8	and	and	CCONJ
fbem-2817	68	9	complaint	complaint	NOUN
fbem-2817	68	10	system	system	NOUN
fbem-2817	68	11	of	of	ADP
fbem-2817	68	12	mass	mass	ADJ
fbem-2817	68	13	investors	investor	NOUN
fbem-2817	68	14	needs	need	VERB
fbem-2817	68	15	to	to	PART
fbem-2817	68	16	be	be	AUX
fbem-2817	68	17	improved	improve	VERB
fbem-2817	68	18	,	,	PUNCT
fbem-2817	68	19	so	so	SCONJ
fbem-2817	68	20	that	that	SCONJ
fbem-2817	68	21	their	their	PRON
fbem-2817	68	22	supervision	supervision	NOUN
fbem-2817	68	23	can	can	AUX
fbem-2817	68	24	be	be	AUX
fbem-2817	68	25	enhanced	enhance	VERB
fbem-2817	68	26	.	.	PUNCT
fbem-2817	69	1	on	on	ADP
fbem-2817	69	2	the	the	DET
fbem-2817	69	3	other	other	ADJ
fbem-2817	69	4	hand	hand	NOUN
fbem-2817	69	5	,	,	PUNCT
fbem-2817	69	6	as	as	ADP
fbem-2817	69	7	the	the	DET
fbem-2817	69	8	most	most	ADV
fbem-2817	69	9	direct	direct	ADJ
fbem-2817	69	10	and	and	CCONJ
fbem-2817	69	11	convenient	convenient	ADJ
fbem-2817	69	12	disseminator	disseminator	NOUN
fbem-2817	69	13	of	of	ADP
fbem-2817	69	14	accounting	accounting	NOUN
fbem-2817	69	15	information	information	NOUN
fbem-2817	69	16	nowadays	nowadays	ADV
fbem-2817	69	17	,	,	PUNCT
fbem-2817	69	18	online	online	ADJ
fbem-2817	69	19	media	medium	NOUN
fbem-2817	69	20	is	be	AUX
fbem-2817	69	21	indispensable	indispensable	ADJ
fbem-2817	69	22	for	for	ADP
fbem-2817	69	23	their	their	PRON
fbem-2817	69	24	professional	professional	ADJ
fbem-2817	69	25	sensitivity	sensitivity	NOUN
fbem-2817	69	26	.	.	PUNCT
fbem-2817	70	1	their	their	PRON
fbem-2817	70	2	professional	professional	ADJ
fbem-2817	70	3	spirit	spirit	NOUN
fbem-2817	70	4	of	of	ADP
fbem-2817	70	5	seeking	seek	VERB
fbem-2817	70	6	truth	truth	NOUN
fbem-2817	70	7	from	from	ADP
fbem-2817	70	8	facts	fact	NOUN
fbem-2817	70	9	and	and	CCONJ
fbem-2817	70	10	their	their	PRON
fbem-2817	70	11	professional	professional	ADJ
fbem-2817	70	12	advantages	advantage	NOUN
fbem-2817	70	13	involving	involve	VERB
fbem-2817	70	14	a	a	DET
fbem-2817	70	15	wide	wide	ADJ
fbem-2817	70	16	range	range	NOUN
fbem-2817	70	17	of	of	ADP
fbem-2817	70	18	directions	direction	NOUN
fbem-2817	70	19	will	will	AUX
fbem-2817	70	20	help	help	VERB
fbem-2817	70	21	to	to	PART
fbem-2817	70	22	spread	spread	VERB
fbem-2817	70	23	the	the	DET
fbem-2817	70	24	news	news	NOUN
fbem-2817	70	25	to	to	ADP
fbem-2817	70	26	the	the	DET
fbem-2817	70	27	public	public	NOUN
fbem-2817	70	28	as	as	ADV
fbem-2817	70	29	early	early	ADV
fbem-2817	70	30	as	as	ADP
fbem-2817	70	31	possible	possible	ADJ
fbem-2817	70	32	,	,	PUNCT
fbem-2817	70	33	which	which	PRON
fbem-2817	70	34	promotes	promote	VERB
fbem-2817	70	35	the	the	DET
fbem-2817	70	36	recipients	recipient	NOUN
fbem-2817	70	37	of	of	ADP
fbem-2817	70	38	accounting	account	VERB
fbem-2817	70	39	information	information	NOUN
fbem-2817	70	40	to	to	PART
fbem-2817	70	41	grasp	grasp	VERB
fbem-2817	70	42	the	the	DET
fbem-2817	70	43	true	true	ADJ
fbem-2817	70	44	and	and	CCONJ
fbem-2817	70	45	complete	complete	ADJ
fbem-2817	70	46	situation	situation	NOUN
fbem-2817	70	47	as	as	ADV
fbem-2817	70	48	quickly	quickly	ADV
fbem-2817	70	49	as	as	ADP
fbem-2817	70	50	possible[13	possible[13	NOUN
fbem-2817	70	51	]	]	PUNCT
fbem-2817	70	52	.	.	PUNCT
fbem-2817	71	1	104	104	NUM
fbem-2817	71	2	4.2	4.2	NUM
fbem-2817	71	3	.	.	PUNCT
fbem-2817	72	1	impact	impact	VERB
fbem-2817	72	2	the	the	DET
fbem-2817	72	3	disclosure	disclosure	NOUN
fbem-2817	72	4	of	of	ADP
fbem-2817	72	5	relevant	relevant	ADJ
fbem-2817	72	6	accounting	accounting	NOUN
fbem-2817	72	7	information	information	NOUN
fbem-2817	72	8	of	of	ADP
fbem-2817	72	9	listed	list	VERB
fbem-2817	72	10	companies	company	NOUN
fbem-2817	72	11	in	in	ADP
fbem-2817	72	12	china	china	PROPN
fbem-2817	72	13	is	be	AUX
fbem-2817	72	14	essentially	essentially	ADV
fbem-2817	72	15	a	a	DET
fbem-2817	72	16	kind	kind	NOUN
fbem-2817	72	17	of	of	ADP
fbem-2817	72	18	supervision	supervision	NOUN
fbem-2817	72	19	over	over	ADP
fbem-2817	72	20	the	the	DET
fbem-2817	72	21	behavior	behavior	NOUN
fbem-2817	72	22	of	of	ADP
fbem-2817	72	23	internal	internal	ADJ
fbem-2817	72	24	managers	manager	NOUN
fbem-2817	72	25	,	,	PUNCT
fbem-2817	72	26	so	so	SCONJ
fbem-2817	72	27	as	as	SCONJ
fbem-2817	72	28	to	to	PART
fbem-2817	72	29	effectively	effectively	ADV
fbem-2817	72	30	avoid	avoid	VERB
fbem-2817	72	31	some	some	DET
fbem-2817	72	32	irregular	irregular	ADJ
fbem-2817	72	33	financial	financial	ADJ
fbem-2817	72	34	accounting	accounting	NOUN
fbem-2817	72	35	behaviors	behavior	NOUN
fbem-2817	72	36	.	.	PUNCT
fbem-2817	73	1	these	these	DET
fbem-2817	73	2	positive	positive	ADJ
fbem-2817	73	3	influences	influence	NOUN
fbem-2817	73	4	are	be	AUX
fbem-2817	73	5	shown	show	VERB
fbem-2817	73	6	as	as	SCONJ
fbem-2817	73	7	follows	follow	VERB
fbem-2817	73	8	.	.	PUNCT
fbem-2817	74	1	(	(	PUNCT
fbem-2817	74	2	1	1	X
fbem-2817	74	3	)	)	PUNCT
fbem-2817	74	4	restriction	restriction	NOUN
fbem-2817	74	5	on	on	ADP
fbem-2817	74	6	improper	improper	ADJ
fbem-2817	74	7	financing	financing	NOUN
fbem-2817	74	8	behavior	behavior	NOUN
fbem-2817	74	9	of	of	ADP
fbem-2817	74	10	the	the	DET
fbem-2817	74	11	company	company	NOUN
fbem-2817	74	12	improper	improper	ADJ
fbem-2817	74	13	financing	financing	NOUN
fbem-2817	74	14	mainly	mainly	ADV
fbem-2817	74	15	refers	refer	VERB
fbem-2817	74	16	to	to	ADP
fbem-2817	74	17	the	the	DET
fbem-2817	74	18	excessive	excessive	ADJ
fbem-2817	74	19	financing	financing	NOUN
fbem-2817	74	20	of	of	ADP
fbem-2817	74	21	a	a	DET
fbem-2817	74	22	company	company	NOUN
fbem-2817	74	23	into	into	ADP
fbem-2817	74	24	the	the	DET
fbem-2817	74	25	market	market	NOUN
fbem-2817	74	26	without	without	ADP
fbem-2817	74	27	a	a	DET
fbem-2817	74	28	large	large	ADJ
fbem-2817	74	29	amount	amount	NOUN
fbem-2817	74	30	of	of	ADP
fbem-2817	74	31	financing	financing	NOUN
fbem-2817	74	32	,	,	PUNCT
fbem-2817	74	33	and	and	CCONJ
fbem-2817	74	34	the	the	DET
fbem-2817	74	35	term	term	NOUN
fbem-2817	74	36	structure	structure	NOUN
fbem-2817	74	37	of	of	ADP
fbem-2817	74	38	different	different	ADJ
fbem-2817	74	39	funds	fund	NOUN
fbem-2817	74	40	will	will	AUX
fbem-2817	74	41	not	not	PART
fbem-2817	74	42	match	match	VERB
fbem-2817	74	43	the	the	DET
fbem-2817	74	44	corresponding	corresponding	ADJ
fbem-2817	74	45	financial	financial	ADJ
fbem-2817	74	46	items	item	NOUN
fbem-2817	74	47	of	of	ADP
fbem-2817	74	48	the	the	DET
fbem-2817	74	49	company	company	NOUN
fbem-2817	74	50	.	.	PUNCT
fbem-2817	75	1	in	in	ADP
fbem-2817	75	2	most	most	ADJ
fbem-2817	75	3	cases	case	NOUN
fbem-2817	75	4	,	,	PUNCT
fbem-2817	75	5	the	the	DET
fbem-2817	75	6	financing	financing	NOUN
fbem-2817	75	7	obtained	obtain	VERB
fbem-2817	75	8	has	have	AUX
fbem-2817	75	9	not	not	PART
fbem-2817	75	10	been	be	AUX
fbem-2817	75	11	used	use	VERB
fbem-2817	75	12	,	,	PUNCT
fbem-2817	75	13	and	and	CCONJ
fbem-2817	75	14	it	it	PRON
fbem-2817	75	15	has	have	AUX
fbem-2817	75	16	been	be	AUX
fbem-2817	75	17	idle	idle	ADJ
fbem-2817	75	18	for	for	ADP
fbem-2817	75	19	a	a	DET
fbem-2817	75	20	long	long	ADJ
fbem-2817	75	21	time	time	NOUN
fbem-2817	75	22	.	.	PUNCT
fbem-2817	76	1	or	or	CCONJ
fbem-2817	76	2	it	it	PRON
fbem-2817	76	3	will	will	AUX
fbem-2817	76	4	be	be	AUX
fbem-2817	76	5	occupied	occupy	VERB
fbem-2817	76	6	by	by	ADP
fbem-2817	76	7	shareholders	shareholder	NOUN
fbem-2817	76	8	because	because	SCONJ
fbem-2817	76	9	it	it	PRON
fbem-2817	76	10	is	be	AUX
fbem-2817	76	11	not	not	PART
fbem-2817	76	12	necessary	necessary	ADJ
fbem-2817	76	13	for	for	ADP
fbem-2817	76	14	the	the	DET
fbem-2817	76	15	development	development	NOUN
fbem-2817	76	16	of	of	ADP
fbem-2817	76	17	the	the	DET
fbem-2817	76	18	company	company	NOUN
fbem-2817	76	19	.	.	PUNCT
fbem-2817	77	1	it	it	PRON
fbem-2817	77	2	can	can	AUX
fbem-2817	77	3	be	be	AUX
fbem-2817	77	4	seen	see	VERB
fbem-2817	77	5	that	that	SCONJ
fbem-2817	77	6	these	these	DET
fbem-2817	77	7	improper	improper	ADJ
fbem-2817	77	8	financing	financing	NOUN
fbem-2817	77	9	behaviors	behavior	NOUN
fbem-2817	77	10	will	will	AUX
fbem-2817	77	11	have	have	VERB
fbem-2817	77	12	a	a	DET
fbem-2817	77	13	great	great	ADJ
fbem-2817	77	14	negative	negative	ADJ
fbem-2817	77	15	impact	impact	NOUN
fbem-2817	77	16	on	on	ADP
fbem-2817	77	17	the	the	DET
fbem-2817	77	18	company	company	NOUN
fbem-2817	77	19	's	's	PART
fbem-2817	77	20	financial	financial	ADJ
fbem-2817	77	21	situation	situation	NOUN
fbem-2817	77	22	,	,	PUNCT
fbem-2817	77	23	and	and	CCONJ
fbem-2817	77	24	may	may	AUX
fbem-2817	77	25	also	also	ADV
fbem-2817	77	26	contradict	contradict	VERB
fbem-2817	77	27	the	the	DET
fbem-2817	77	28	company	company	NOUN
fbem-2817	77	29	's	's	PART
fbem-2817	77	30	initial	initial	ADJ
fbem-2817	77	31	market	market	NOUN
fbem-2817	77	32	development	development	NOUN
fbem-2817	77	33	strategy	strategy	NOUN
fbem-2817	77	34	.	.	PUNCT
fbem-2817	78	1	therefore	therefore	ADV
fbem-2817	78	2	,	,	PUNCT
fbem-2817	78	3	the	the	DET
fbem-2817	78	4	disclosure	disclosure	NOUN
fbem-2817	78	5	of	of	ADP
fbem-2817	78	6	related	related	ADJ
fbem-2817	78	7	accounting	accounting	NOUN
fbem-2817	78	8	financing	financing	NOUN
fbem-2817	78	9	information	information	NOUN
fbem-2817	78	10	can	can	AUX
fbem-2817	78	11	restrain	restrain	VERB
fbem-2817	78	12	the	the	DET
fbem-2817	78	13	improper	improper	ADJ
fbem-2817	78	14	financing	financing	NOUN
fbem-2817	78	15	behavior	behavior	NOUN
fbem-2817	78	16	of	of	ADP
fbem-2817	78	17	enterprises	enterprise	NOUN
fbem-2817	78	18	to	to	ADP
fbem-2817	78	19	a	a	DET
fbem-2817	78	20	certain	certain	ADJ
fbem-2817	78	21	extent	extent	NOUN
fbem-2817	78	22	,	,	PUNCT
fbem-2817	78	23	thus	thus	ADV
fbem-2817	78	24	helping	help	VERB
fbem-2817	78	25	enterprises	enterprise	NOUN
fbem-2817	78	26	to	to	PART
fbem-2817	78	27	embark	embark	VERB
fbem-2817	78	28	on	on	ADP
fbem-2817	78	29	the	the	DET
fbem-2817	78	30	road	road	NOUN
fbem-2817	78	31	of	of	ADP
fbem-2817	78	32	sound	sound	ADJ
fbem-2817	78	33	development	development	NOUN
fbem-2817	78	34	.	.	PUNCT
fbem-2817	79	1	(	(	PUNCT
fbem-2817	79	2	2	2	X
fbem-2817	79	3	)	)	PUNCT
fbem-2817	79	4	restriction	restriction	NOUN
fbem-2817	79	5	on	on	ADP
fbem-2817	79	6	the	the	DET
fbem-2817	79	7	improper	improper	ADJ
fbem-2817	79	8	behavior	behavior	NOUN
fbem-2817	79	9	of	of	ADP
fbem-2817	79	10	the	the	DET
fbem-2817	79	11	company	company	NOUN
fbem-2817	79	12	's	's	PART
fbem-2817	79	13	capital	capital	NOUN
fbem-2817	79	14	operation	operation	NOUN
fbem-2817	79	15	like	like	ADP
fbem-2817	79	16	most	most	ADJ
fbem-2817	79	17	improper	improper	ADJ
fbem-2817	79	18	financing	financing	NOUN
fbem-2817	79	19	behaviors	behavior	NOUN
fbem-2817	79	20	,	,	PUNCT
fbem-2817	79	21	on	on	ADP
fbem-2817	79	22	the	the	DET
fbem-2817	79	23	one	one	NUM
fbem-2817	79	24	hand	hand	NOUN
fbem-2817	79	25	,	,	PUNCT
fbem-2817	79	26	it	it	PRON
fbem-2817	79	27	will	will	AUX
fbem-2817	79	28	affect	affect	VERB
fbem-2817	79	29	the	the	DET
fbem-2817	79	30	financial	financial	ADJ
fbem-2817	79	31	situation	situation	NOUN
fbem-2817	79	32	of	of	ADP
fbem-2817	79	33	the	the	DET
fbem-2817	79	34	company	company	NOUN
fbem-2817	79	35	.	.	PUNCT
fbem-2817	80	1	for	for	ADP
fbem-2817	80	2	example	example	NOUN
fbem-2817	80	3	,	,	PUNCT
fbem-2817	80	4	a	a	DET
fbem-2817	80	5	large	large	ADJ
fbem-2817	80	6	amount	amount	NOUN
fbem-2817	80	7	of	of	ADP
fbem-2817	80	8	monetary	monetary	ADJ
fbem-2817	80	9	funds	fund	NOUN
fbem-2817	80	10	are	be	AUX
fbem-2817	80	11	not	not	PART
fbem-2817	80	12	used	use	VERB
fbem-2817	80	13	in	in	ADP
fbem-2817	80	14	appropriate	appropriate	ADJ
fbem-2817	80	15	projects	project	NOUN
fbem-2817	80	16	,	,	PUNCT
fbem-2817	80	17	which	which	PRON
fbem-2817	80	18	will	will	AUX
fbem-2817	80	19	affect	affect	VERB
fbem-2817	80	20	the	the	DET
fbem-2817	80	21	cash	cash	NOUN
fbem-2817	80	22	flow	flow	NOUN
fbem-2817	80	23	of	of	ADP
fbem-2817	80	24	the	the	DET
fbem-2817	80	25	company	company	NOUN
fbem-2817	80	26	.	.	PUNCT
fbem-2817	81	1	on	on	ADP
fbem-2817	81	2	the	the	DET
fbem-2817	81	3	other	other	ADJ
fbem-2817	81	4	hand	hand	NOUN
fbem-2817	81	5	,	,	PUNCT
fbem-2817	81	6	there	there	PRON
fbem-2817	81	7	may	may	AUX
fbem-2817	81	8	be	be	AUX
fbem-2817	81	9	improper	improper	ADJ
fbem-2817	81	10	investment	investment	NOUN
fbem-2817	81	11	behavior	behavior	NOUN
fbem-2817	81	12	,	,	PUNCT
fbem-2817	81	13	which	which	PRON
fbem-2817	81	14	will	will	AUX
fbem-2817	81	15	lead	lead	VERB
fbem-2817	81	16	to	to	ADP
fbem-2817	81	17	the	the	DET
fbem-2817	81	18	financial	financial	ADJ
fbem-2817	81	19	difficulties	difficulty	NOUN
fbem-2817	81	20	of	of	ADP
fbem-2817	81	21	the	the	DET
fbem-2817	81	22	company	company	NOUN
fbem-2817	81	23	,	,	PUNCT
fbem-2817	81	24	and	and	CCONJ
fbem-2817	81	25	will	will	AUX
fbem-2817	81	26	lead	lead	VERB
fbem-2817	81	27	to	to	ADP
fbem-2817	81	28	a	a	DET
fbem-2817	81	29	great	great	ADJ
fbem-2817	81	30	loss	loss	NOUN
fbem-2817	81	31	of	of	ADP
fbem-2817	81	32	foreign	foreign	ADJ
fbem-2817	81	33	investment	investment	NOUN
fbem-2817	81	34	activities	activity	NOUN
fbem-2817	81	35	.	.	PUNCT
fbem-2817	82	1	therefore	therefore	ADV
fbem-2817	82	2	,	,	PUNCT
fbem-2817	82	3	the	the	DET
fbem-2817	82	4	disclosure	disclosure	NOUN
fbem-2817	82	5	of	of	ADP
fbem-2817	82	6	accounting	account	VERB
fbem-2817	82	7	information	information	NOUN
fbem-2817	82	8	on	on	ADP
fbem-2817	82	9	the	the	DET
fbem-2817	82	10	use	use	NOUN
fbem-2817	82	11	of	of	ADP
fbem-2817	82	12	funds	fund	NOUN
fbem-2817	82	13	can	can	AUX
fbem-2817	82	14	also	also	ADV
fbem-2817	82	15	avoid	avoid	VERB
fbem-2817	82	16	improper	improper	ADJ
fbem-2817	82	17	fund	fund	NOUN
fbem-2817	82	18	operation	operation	NOUN
fbem-2817	82	19	behavior	behavior	NOUN
fbem-2817	82	20	to	to	ADP
fbem-2817	82	21	some	some	DET
fbem-2817	82	22	extent	extent	NOUN
fbem-2817	82	23	.	.	PUNCT
fbem-2817	83	1	(	(	PUNCT
fbem-2817	83	2	3	3	X
fbem-2817	83	3	)	)	PUNCT
fbem-2817	83	4	restriction	restriction	NOUN
fbem-2817	83	5	on	on	ADP
fbem-2817	83	6	the	the	DET
fbem-2817	83	7	company	company	NOUN
fbem-2817	83	8	's	's	PART
fbem-2817	83	9	improper	improper	ADJ
fbem-2817	83	10	behavior	behavior	NOUN
fbem-2817	83	11	in	in	ADP
fbem-2817	83	12	the	the	DET
fbem-2817	83	13	distribution	distribution	NOUN
fbem-2817	83	14	of	of	ADP
fbem-2817	83	15	financial	financial	ADJ
fbem-2817	83	16	results	result	NOUN
fbem-2817	83	17	.	.	PUNCT
fbem-2817	84	1	here	here	ADV
fbem-2817	84	2	,	,	PUNCT
fbem-2817	84	3	the	the	DET
fbem-2817	84	4	improper	improper	ADJ
fbem-2817	84	5	distribution	distribution	NOUN
fbem-2817	84	6	of	of	ADP
fbem-2817	84	7	financial	financial	ADJ
fbem-2817	84	8	results	result	NOUN
fbem-2817	84	9	refers	refer	VERB
fbem-2817	84	10	to	to	ADP
fbem-2817	84	11	the	the	DET
fbem-2817	84	12	inappropriate	inappropriate	ADJ
fbem-2817	84	13	behavior	behavior	NOUN
fbem-2817	84	14	of	of	ADP
fbem-2817	84	15	the	the	DET
fbem-2817	84	16	company	company	NOUN
fbem-2817	84	17	in	in	ADP
fbem-2817	84	18	the	the	DET
fbem-2817	84	19	process	process	NOUN
fbem-2817	84	20	of	of	ADP
fbem-2817	84	21	distributing	distribute	VERB
fbem-2817	84	22	cash	cash	NOUN
fbem-2817	84	23	dividends	dividend	NOUN
fbem-2817	84	24	to	to	ADP
fbem-2817	84	25	shareholders	shareholder	NOUN
fbem-2817	84	26	,	,	PUNCT
fbem-2817	84	27	including	include	VERB
fbem-2817	84	28	the	the	DET
fbem-2817	84	29	distribution	distribution	NOUN
fbem-2817	84	30	of	of	ADP
fbem-2817	84	31	cash	cash	NOUN
fbem-2817	84	32	dividends	dividend	NOUN
fbem-2817	84	33	exceeding	exceed	VERB
fbem-2817	84	34	the	the	DET
fbem-2817	84	35	originally	originally	ADV
fbem-2817	84	36	expected	expect	VERB
fbem-2817	84	37	share	share	NOUN
fbem-2817	84	38	available	available	ADJ
fbem-2817	84	39	for	for	ADP
fbem-2817	84	40	distribution	distribution	NOUN
fbem-2817	84	41	,	,	PUNCT
fbem-2817	84	42	and	and	CCONJ
fbem-2817	84	43	also	also	ADV
fbem-2817	84	44	higher	high	ADJ
fbem-2817	84	45	than	than	ADP
fbem-2817	84	46	the	the	DET
fbem-2817	84	47	net	net	ADJ
fbem-2817	84	48	cash	cash	NOUN
fbem-2817	84	49	inflow	inflow	NOUN
fbem-2817	84	50	of	of	ADP
fbem-2817	84	51	major	major	ADJ
fbem-2817	84	52	business	business	NOUN
fbem-2817	84	53	activities	activity	NOUN
fbem-2817	84	54	in	in	ADP
fbem-2817	84	55	the	the	DET
fbem-2817	84	56	current	current	ADJ
fbem-2817	84	57	market	market	NOUN
fbem-2817	84	58	.	.	PUNCT
fbem-2817	85	1	therefore	therefore	ADV
fbem-2817	85	2	,	,	PUNCT
fbem-2817	85	3	these	these	DET
fbem-2817	85	4	improper	improper	ADJ
fbem-2817	85	5	distribution	distribution	NOUN
fbem-2817	85	6	policies	policy	NOUN
fbem-2817	85	7	of	of	ADP
fbem-2817	85	8	shareholders	shareholder	NOUN
fbem-2817	85	9	'	'	PART
fbem-2817	85	10	cash	cash	NOUN
fbem-2817	85	11	dividends	dividend	NOUN
fbem-2817	85	12	may	may	AUX
fbem-2817	85	13	stimulate	stimulate	VERB
fbem-2817	85	14	the	the	DET
fbem-2817	85	15	company	company	NOUN
fbem-2817	85	16	's	's	PART
fbem-2817	85	17	stock	stock	NOUN
fbem-2817	85	18	price	price	NOUN
fbem-2817	85	19	in	in	ADP
fbem-2817	85	20	a	a	DET
fbem-2817	85	21	certain	certain	ADJ
fbem-2817	85	22	period	period	NOUN
fbem-2817	85	23	of	of	ADP
fbem-2817	85	24	time	time	NOUN
fbem-2817	85	25	,	,	PUNCT
fbem-2817	85	26	but	but	CCONJ
fbem-2817	85	27	from	from	ADP
fbem-2817	85	28	a	a	DET
fbem-2817	85	29	long	long	ADJ
fbem-2817	85	30	-	-	PUNCT
fbem-2817	85	31	term	term	NOUN
fbem-2817	85	32	perspective	perspective	NOUN
fbem-2817	85	33	,	,	PUNCT
fbem-2817	85	34	the	the	DET
fbem-2817	85	35	company	company	NOUN
fbem-2817	85	36	may	may	AUX
fbem-2817	85	37	have	have	VERB
fbem-2817	85	38	insufficient	insufficient	ADJ
fbem-2817	85	39	stamina	stamina	NOUN
fbem-2817	85	40	for	for	ADP
fbem-2817	85	41	the	the	DET
fbem-2817	85	42	stock	stock	NOUN
fbem-2817	85	43	price	price	NOUN
fbem-2817	85	44	increase	increase	NOUN
fbem-2817	85	45	because	because	SCONJ
fbem-2817	85	46	of	of	ADP
fbem-2817	85	47	the	the	DET
fbem-2817	85	48	premature	premature	ADJ
fbem-2817	85	49	cash	cash	NOUN
fbem-2817	85	50	flow	flow	NOUN
fbem-2817	85	51	in	in	ADP
fbem-2817	85	52	the	the	DET
fbem-2817	85	53	market	market	NOUN
fbem-2817	85	54	.	.	PUNCT
fbem-2817	86	1	the	the	DET
fbem-2817	86	2	disclosure	disclosure	NOUN
fbem-2817	86	3	of	of	ADP
fbem-2817	86	4	the	the	DET
fbem-2817	86	5	company	company	NOUN
fbem-2817	86	6	's	's	PART
fbem-2817	86	7	internal	internal	ADJ
fbem-2817	86	8	dividend	dividend	NOUN
fbem-2817	86	9	accounting	accounting	NOUN
fbem-2817	86	10	information	information	NOUN
fbem-2817	86	11	in	in	ADP
fbem-2817	86	12	this	this	DET
fbem-2817	86	13	way	way	NOUN
fbem-2817	86	14	can	can	AUX
fbem-2817	86	15	effectively	effectively	ADV
fbem-2817	86	16	restrict	restrict	VERB
fbem-2817	86	17	some	some	DET
fbem-2817	86	18	inappropriate	inappropriate	ADJ
fbem-2817	86	19	financial	financial	ADJ
fbem-2817	86	20	performance	performance	NOUN
fbem-2817	86	21	distribution	distribution	NOUN
fbem-2817	86	22	behaviors	behavior	NOUN
fbem-2817	86	23	of	of	ADP
fbem-2817	86	24	the	the	DET
fbem-2817	86	25	company	company	NOUN
fbem-2817	86	26	.	.	PUNCT
fbem-2817	87	1	(	(	PUNCT
fbem-2817	87	2	4	4	X
fbem-2817	87	3	)	)	PUNCT
fbem-2817	87	4	restriction	restriction	NOUN
fbem-2817	87	5	on	on	ADP
fbem-2817	87	6	the	the	DET
fbem-2817	87	7	company	company	NOUN
fbem-2817	87	8	's	's	PART
fbem-2817	87	9	improper	improper	ADJ
fbem-2817	87	10	behavior	behavior	NOUN
fbem-2817	87	11	in	in	ADP
fbem-2817	87	12	controlling	control	VERB
fbem-2817	87	13	financial	financial	ADJ
fbem-2817	87	14	performance	performance	NOUN
fbem-2817	87	15	nowadays	nowadays	ADV
fbem-2817	87	16	,	,	PUNCT
fbem-2817	87	17	various	various	ADJ
fbem-2817	87	18	factors	factor	NOUN
fbem-2817	87	19	of	of	ADP
fbem-2817	87	20	economic	economic	ADJ
fbem-2817	87	21	competition	competition	NOUN
fbem-2817	87	22	in	in	ADP
fbem-2817	87	23	the	the	DET
fbem-2817	87	24	market	market	NOUN
fbem-2817	87	25	have	have	VERB
fbem-2817	87	26	too	too	ADV
fbem-2817	87	27	much	much	ADJ
fbem-2817	87	28	influence	influence	NOUN
fbem-2817	87	29	,	,	PUNCT
fbem-2817	87	30	so	so	SCONJ
fbem-2817	87	31	companies	company	NOUN
fbem-2817	87	32	often	often	ADV
fbem-2817	87	33	control	control	VERB
fbem-2817	87	34	their	their	PRON
fbem-2817	87	35	financial	financial	ADJ
fbem-2817	87	36	performance	performance	NOUN
fbem-2817	87	37	.	.	PUNCT
fbem-2817	88	1	this	this	DET
fbem-2817	88	2	kind	kind	NOUN
fbem-2817	88	3	of	of	ADP
fbem-2817	88	4	control	control	NOUN
fbem-2817	88	5	process	process	NOUN
fbem-2817	88	6	is	be	AUX
fbem-2817	88	7	usually	usually	ADV
fbem-2817	88	8	manifested	manifest	VERB
fbem-2817	88	9	in	in	ADP
fbem-2817	88	10	the	the	DET
fbem-2817	88	11	sales	sale	NOUN
fbem-2817	88	12	situation	situation	NOUN
fbem-2817	88	13	,	,	PUNCT
fbem-2817	88	14	expense	expense	NOUN
fbem-2817	88	15	setting	setting	NOUN
fbem-2817	88	16	,	,	PUNCT
fbem-2817	88	17	assets	asset	NOUN
fbem-2817	88	18	reorganization	reorganization	NOUN
fbem-2817	88	19	and	and	CCONJ
fbem-2817	88	20	accounting	accounting	NOUN
fbem-2817	88	21	information	information	NOUN
fbem-2817	88	22	of	of	ADP
fbem-2817	88	23	the	the	DET
fbem-2817	88	24	main	main	ADJ
fbem-2817	88	25	commodities	commodity	NOUN
fbem-2817	88	26	.	.	PUNCT
fbem-2817	89	1	the	the	DET
fbem-2817	89	2	final	final	ADJ
fbem-2817	89	3	result	result	NOUN
fbem-2817	89	4	will	will	AUX
fbem-2817	89	5	be	be	AUX
fbem-2817	89	6	that	that	SCONJ
fbem-2817	89	7	the	the	DET
fbem-2817	89	8	accounting	accounting	NOUN
fbem-2817	89	9	and	and	CCONJ
fbem-2817	89	10	financial	financial	ADJ
fbem-2817	89	11	statements	statement	NOUN
fbem-2817	89	12	disclosed	disclose	VERB
fbem-2817	89	13	by	by	ADP
fbem-2817	89	14	the	the	DET
fbem-2817	89	15	company	company	NOUN
fbem-2817	89	16	within	within	ADP
fbem-2817	89	17	a	a	DET
fbem-2817	89	18	certain	certain	ADJ
fbem-2817	89	19	period	period	NOUN
fbem-2817	89	20	of	of	ADP
fbem-2817	89	21	time	time	NOUN
fbem-2817	89	22	show	show	VERB
fbem-2817	89	23	that	that	SCONJ
fbem-2817	89	24	there	there	PRON
fbem-2817	89	25	is	be	VERB
fbem-2817	89	26	no	no	DET
fbem-2817	89	27	problem	problem	NOUN
fbem-2817	89	28	.	.	PUNCT
fbem-2817	90	1	and	and	CCONJ
fbem-2817	90	2	today	today	NOUN
fbem-2817	90	3	's	's	PART
fbem-2817	90	4	market	market	NOUN
fbem-2817	90	5	requires	require	VERB
fbem-2817	90	6	companies	company	NOUN
fbem-2817	90	7	to	to	PART
fbem-2817	90	8	truly	truly	ADV
fbem-2817	90	9	disclose	disclose	VERB
fbem-2817	90	10	all	all	DET
fbem-2817	90	11	relevant	relevant	ADJ
fbem-2817	90	12	accounting	accounting	NOUN
fbem-2817	90	13	information	information	NOUN
fbem-2817	90	14	.	.	PUNCT
fbem-2817	91	1	therefore	therefore	ADV
fbem-2817	91	2	,	,	PUNCT
fbem-2817	91	3	the	the	DET
fbem-2817	91	4	disclosure	disclosure	NOUN
fbem-2817	91	5	of	of	ADP
fbem-2817	91	6	accounting	accounting	NOUN
fbem-2817	91	7	information	information	NOUN
fbem-2817	91	8	will	will	AUX
fbem-2817	91	9	directly	directly	ADV
fbem-2817	91	10	restrict	restrict	VERB
fbem-2817	91	11	the	the	DET
fbem-2817	91	12	control	control	NOUN
fbem-2817	91	13	of	of	ADP
fbem-2817	91	14	financial	financial	ADJ
fbem-2817	91	15	performance	performance	NOUN
fbem-2817	91	16	by	by	ADP
fbem-2817	91	17	the	the	DET
fbem-2817	91	18	management	management	NOUN
fbem-2817	91	19	and	and	CCONJ
fbem-2817	91	20	the	the	DET
fbem-2817	91	21	board	board	NOUN
fbem-2817	91	22	of	of	ADP
fbem-2817	91	23	directors	director	NOUN
fbem-2817	91	24	within	within	ADP
fbem-2817	91	25	the	the	DET
fbem-2817	91	26	company	company	NOUN
fbem-2817	91	27	.	.	PUNCT
fbem-2817	92	1	5	5	X
fbem-2817	92	2	.	.	X
fbem-2817	92	3	conclusion	conclusion	NOUN
fbem-2817	92	4	based	base	VERB
fbem-2817	92	5	on	on	ADP
fbem-2817	92	6	the	the	DET
fbem-2817	92	7	various	various	ADJ
fbem-2817	92	8	problems	problem	NOUN
fbem-2817	92	9	existing	exist	VERB
fbem-2817	92	10	in	in	ADP
fbem-2817	92	11	the	the	DET
fbem-2817	92	12	process	process	NOUN
fbem-2817	92	13	of	of	ADP
fbem-2817	92	14	information	information	NOUN
fbem-2817	92	15	disclosure	disclosure	NOUN
fbem-2817	92	16	in	in	ADP
fbem-2817	92	17	the	the	DET
fbem-2817	92	18	corporate	corporate	ADJ
fbem-2817	92	19	governance	governance	NOUN
fbem-2817	92	20	mechanism	mechanism	NOUN
fbem-2817	92	21	,	,	PUNCT
fbem-2817	92	22	this	this	DET
fbem-2817	92	23	paper	paper	NOUN
fbem-2817	92	24	finds	find	VERB
fbem-2817	92	25	out	out	ADP
fbem-2817	92	26	the	the	DET
fbem-2817	92	27	specific	specific	ADJ
fbem-2817	92	28	reasons	reason	NOUN
fbem-2817	92	29	for	for	ADP
fbem-2817	92	30	some	some	DET
fbem-2817	92	31	problems	problem	NOUN
fbem-2817	92	32	and	and	CCONJ
fbem-2817	92	33	puts	put	VERB
fbem-2817	92	34	forward	forward	ADV
fbem-2817	92	35	some	some	DET
fbem-2817	92	36	suggestions	suggestion	NOUN
fbem-2817	92	37	that	that	PRON
fbem-2817	92	38	hit	hit	VERB
fbem-2817	92	39	the	the	DET
fbem-2817	92	40	nail	nail	NOUN
fbem-2817	92	41	on	on	ADP
fbem-2817	92	42	the	the	DET
fbem-2817	92	43	head	head	NOUN
fbem-2817	92	44	.	.	PUNCT
fbem-2817	93	1	the	the	DET
fbem-2817	93	2	following	follow	VERB
fbem-2817	93	3	conclusions	conclusion	NOUN
fbem-2817	93	4	are	be	AUX
fbem-2817	93	5	drawn	draw	VERB
fbem-2817	93	6	.	.	PUNCT
fbem-2817	94	1	although	although	SCONJ
fbem-2817	94	2	some	some	DET
fbem-2817	94	3	companies	company	NOUN
fbem-2817	94	4	strictly	strictly	ADV
fbem-2817	94	5	follow	follow	VERB
fbem-2817	94	6	the	the	DET
fbem-2817	94	7	relevant	relevant	ADJ
fbem-2817	94	8	policies	policy	NOUN
fbem-2817	94	9	formulated	formulate	VERB
fbem-2817	94	10	by	by	ADP
fbem-2817	94	11	the	the	DET
fbem-2817	94	12	state	state	NOUN
fbem-2817	94	13	in	in	ADP
fbem-2817	94	14	accounting	accounting	NOUN
fbem-2817	94	15	information	information	NOUN
fbem-2817	94	16	disclosure	disclosure	NOUN
fbem-2817	94	17	,	,	PUNCT
fbem-2817	94	18	and	and	CCONJ
fbem-2817	94	19	their	their	PRON
fbem-2817	94	20	disclosure	disclosure	NOUN
fbem-2817	94	21	methods	method	NOUN
fbem-2817	94	22	are	be	AUX
fbem-2817	94	23	rich	rich	ADJ
fbem-2817	94	24	and	and	CCONJ
fbem-2817	94	25	diverse	diverse	ADJ
fbem-2817	94	26	,	,	PUNCT
fbem-2817	94	27	and	and	CCONJ
fbem-2817	94	28	their	their	PRON
fbem-2817	94	29	disclosure	disclosure	NOUN
fbem-2817	94	30	contents	content	NOUN
fbem-2817	94	31	are	be	AUX
fbem-2817	94	32	comprehensive	comprehensive	ADJ
fbem-2817	94	33	and	and	CCONJ
fbem-2817	94	34	extensive	extensive	ADJ
fbem-2817	94	35	,	,	PUNCT
fbem-2817	94	36	the	the	DET
fbem-2817	94	37	overall	overall	ADJ
fbem-2817	94	38	disclosure	disclosure	NOUN
fbem-2817	94	39	quality	quality	NOUN
fbem-2817	94	40	needs	need	VERB
fbem-2817	94	41	to	to	PART
fbem-2817	94	42	be	be	AUX
fbem-2817	94	43	improved	improve	VERB
fbem-2817	94	44	,	,	PUNCT
fbem-2817	94	45	such	such	ADJ
fbem-2817	94	46	as	as	ADP
fbem-2817	94	47	the	the	DET
fbem-2817	94	48	accurate	accurate	ADJ
fbem-2817	94	49	expression	expression	NOUN
fbem-2817	94	50	of	of	ADP
fbem-2817	94	51	data	datum	NOUN
fbem-2817	94	52	and	and	CCONJ
fbem-2817	94	53	the	the	DET
fbem-2817	94	54	explanation	explanation	NOUN
fbem-2817	94	55	of	of	ADP
fbem-2817	94	56	targeted	target	VERB
fbem-2817	94	57	indicators	indicator	NOUN
fbem-2817	94	58	.	.	PUNCT
fbem-2817	95	1	many	many	ADJ
fbem-2817	95	2	enterprises	enterprise	NOUN
fbem-2817	95	3	are	be	AUX
fbem-2817	95	4	more	more	ADV
fbem-2817	95	5	or	or	CCONJ
fbem-2817	95	6	less	less	ADV
fbem-2817	95	7	evasive	evasive	ADJ
fbem-2817	95	8	in	in	ADP
fbem-2817	95	9	accounting	accounting	NOUN
fbem-2817	95	10	information	information	NOUN
fbem-2817	95	11	disclosure	disclosure	NOUN
fbem-2817	95	12	.	.	PUNCT
fbem-2817	96	1	therefore	therefore	ADV
fbem-2817	96	2	,	,	PUNCT
fbem-2817	96	3	the	the	DET
fbem-2817	96	4	government	government	NOUN
fbem-2817	96	5	should	should	AUX
fbem-2817	96	6	formulate	formulate	VERB
fbem-2817	96	7	industry	industry	NOUN
fbem-2817	96	8	disclosure	disclosure	NOUN
fbem-2817	96	9	standards	standard	NOUN
fbem-2817	96	10	and	and	CCONJ
fbem-2817	96	11	improve	improve	VERB
fbem-2817	96	12	information	information	NOUN
fbem-2817	96	13	disclosure	disclosure	NOUN
fbem-2817	96	14	standards	standard	NOUN
fbem-2817	96	15	,	,	PUNCT
fbem-2817	96	16	so	so	SCONJ
fbem-2817	96	17	as	as	SCONJ
fbem-2817	96	18	to	to	PART
fbem-2817	96	19	better	well	ADV
fbem-2817	96	20	play	play	VERB
fbem-2817	96	21	the	the	DET
fbem-2817	96	22	role	role	NOUN
fbem-2817	96	23	of	of	ADP
fbem-2817	96	24	accounting	account	VERB
fbem-2817	96	25	information	information	NOUN
fbem-2817	96	26	disclosure	disclosure	NOUN
fbem-2817	96	27	.	.	PUNCT
fbem-2817	97	1	according	accord	VERB
fbem-2817	97	2	to	to	ADP
fbem-2817	97	3	different	different	ADJ
fbem-2817	97	4	companies	company	NOUN
fbem-2817	97	5	'	'	PART
fbem-2817	97	6	requirements	requirement	NOUN
fbem-2817	97	7	,	,	PUNCT
fbem-2817	97	8	they	they	PRON
fbem-2817	97	9	should	should	AUX
fbem-2817	97	10	standardize	standardize	VERB
fbem-2817	97	11	their	their	PRON
fbem-2817	97	12	own	own	ADJ
fbem-2817	97	13	disclosure	disclosure	NOUN
fbem-2817	97	14	behavior	behavior	NOUN
fbem-2817	97	15	,	,	PUNCT
fbem-2817	97	16	improve	improve	VERB
fbem-2817	97	17	the	the	DET
fbem-2817	97	18	quality	quality	NOUN
fbem-2817	97	19	of	of	ADP
fbem-2817	97	20	information	information	NOUN
fbem-2817	97	21	disclosure	disclosure	NOUN
fbem-2817	97	22	,	,	PUNCT
fbem-2817	97	23	supplement	supplement	VERB
fbem-2817	97	24	the	the	DET
fbem-2817	97	25	event	event	NOUN
fbem-2817	97	26	description	description	NOUN
fbem-2817	97	27	in	in	ADP
fbem-2817	97	28	time	time	NOUN
fbem-2817	97	29	,	,	PUNCT
fbem-2817	97	30	and	and	CCONJ
fbem-2817	97	31	increase	increase	VERB
fbem-2817	97	32	different	different	ADJ
fbem-2817	97	33	accounting	accounting	NOUN
fbem-2817	97	34	information	information	NOUN
fbem-2817	97	35	assessment	assessment	NOUN
fbem-2817	97	36	indicators	indicator	NOUN
fbem-2817	97	37	.	.	PUNCT
fbem-2817	98	1	at	at	ADP
fbem-2817	98	2	the	the	DET
fbem-2817	98	3	same	same	ADJ
fbem-2817	98	4	time	time	NOUN
fbem-2817	98	5	,	,	PUNCT
fbem-2817	98	6	it	it	PRON
fbem-2817	98	7	is	be	AUX
fbem-2817	98	8	necessary	necessary	ADJ
fbem-2817	98	9	to	to	PART
fbem-2817	98	10	improve	improve	VERB
fbem-2817	98	11	external	external	ADJ
fbem-2817	98	12	supervision	supervision	NOUN
fbem-2817	98	13	and	and	CCONJ
fbem-2817	98	14	gradually	gradually	ADV
fbem-2817	98	15	increase	increase	VERB
fbem-2817	98	16	the	the	DET
fbem-2817	98	17	enthusiasm	enthusiasm	NOUN
fbem-2817	98	18	of	of	ADP
fbem-2817	98	19	public	public	ADJ
fbem-2817	98	20	supervision	supervision	NOUN
fbem-2817	98	21	.	.	PUNCT
fbem-2817	99	1	through	through	ADP
fbem-2817	99	2	the	the	DET
fbem-2817	99	3	implementation	implementation	NOUN
fbem-2817	99	4	of	of	ADP
fbem-2817	99	5	these	these	DET
fbem-2817	99	6	measures	measure	NOUN
fbem-2817	99	7	,	,	PUNCT
fbem-2817	99	8	the	the	DET
fbem-2817	99	9	quality	quality	NOUN
fbem-2817	99	10	of	of	ADP
fbem-2817	99	11	accounting	accounting	NOUN
fbem-2817	99	12	information	information	NOUN
fbem-2817	99	13	disclosure	disclosure	NOUN
fbem-2817	99	14	can	can	AUX
fbem-2817	99	15	be	be	AUX
fbem-2817	99	16	improved	improve	VERB
fbem-2817	99	17	to	to	ADP
fbem-2817	99	18	a	a	DET
fbem-2817	99	19	certain	certain	ADJ
fbem-2817	99	20	extent	extent	NOUN
fbem-2817	99	21	.	.	PUNCT
fbem-2817	100	1	after	after	ADP
fbem-2817	100	2	preliminary	preliminary	ADJ
fbem-2817	100	3	research	research	NOUN
fbem-2817	100	4	,	,	PUNCT
fbem-2817	100	5	the	the	DET
fbem-2817	100	6	conclusion	conclusion	NOUN
fbem-2817	100	7	of	of	ADP
fbem-2817	100	8	this	this	DET
fbem-2817	100	9	paper	paper	NOUN
fbem-2817	100	10	is	be	AUX
fbem-2817	100	11	that	that	SCONJ
fbem-2817	100	12	accounting	accounting	NOUN
fbem-2817	100	13	information	information	NOUN
fbem-2817	100	14	disclosure	disclosure	NOUN
fbem-2817	100	15	plays	play	VERB
fbem-2817	100	16	an	an	DET
fbem-2817	100	17	important	important	ADJ
fbem-2817	100	18	role	role	NOUN
fbem-2817	100	19	in	in	ADP
fbem-2817	100	20	the	the	DET
fbem-2817	100	21	improvement	improvement	NOUN
fbem-2817	100	22	of	of	ADP
fbem-2817	100	23	corporate	corporate	ADJ
fbem-2817	100	24	governance	governance	NOUN
fbem-2817	100	25	mechanism	mechanism	NOUN
fbem-2817	100	26	.	.	PUNCT
fbem-2817	101	1	it	it	PRON
fbem-2817	101	2	can	can	AUX
fbem-2817	101	3	be	be	AUX
fbem-2817	101	4	predicted	predict	VERB
fbem-2817	101	5	that	that	SCONJ
fbem-2817	101	6	the	the	DET
fbem-2817	101	7	role	role	NOUN
fbem-2817	101	8	of	of	ADP
fbem-2817	101	9	accounting	accounting	NOUN
fbem-2817	101	10	information	information	NOUN
fbem-2817	101	11	will	will	AUX
fbem-2817	101	12	be	be	AUX
fbem-2817	101	13	enormous	enormous	ADJ
fbem-2817	101	14	.	.	PUNCT
fbem-2817	102	1	due	due	ADP
fbem-2817	102	2	to	to	ADP
fbem-2817	102	3	the	the	DET
fbem-2817	102	4	imperfection	imperfection	NOUN
fbem-2817	102	5	of	of	ADP
fbem-2817	102	6	the	the	DET
fbem-2817	102	7	system	system	NOUN
fbem-2817	102	8	,	,	PUNCT
fbem-2817	102	9	future	future	ADJ
fbem-2817	102	10	research	research	NOUN
fbem-2817	102	11	can	can	AUX
fbem-2817	102	12	be	be	AUX
fbem-2817	102	13	continued	continue	VERB
fbem-2817	102	14	from	from	ADP
fbem-2817	102	15	other	other	ADJ
fbem-2817	102	16	aspects	aspect	NOUN
fbem-2817	102	17	.	.	PUNCT
fbem-2817	103	1	references	reference	NOUN
fbem-2817	103	2	[	[	X
fbem-2817	103	3	1	1	NUM
fbem-2817	103	4	]	]	PUNCT
fbem-2817	103	5	li	li	PROPN
fbem-2817	103	6	a.	a.	PROPN
fbem-2817	103	7	h.	h.	PROPN
fbem-2817	103	8	,	,	PUNCT
fbem-2817	103	9	cui	cui	VERB
fbem-2817	103	10	y.	y.	PROPN
fbem-2817	103	11	n	n	PROPN
fbem-2817	103	12	..	..	PUNCT
fbem-2817	103	13	problems	problem	NOUN
fbem-2817	103	14	of	of	ADP
fbem-2817	103	15	environmental	environmental	ADJ
fbem-2817	103	16	accounting	accounting	NOUN
fbem-2817	103	17	information	information	NOUN
fbem-2817	103	18	disclosure	disclosure	NOUN
fbem-2817	103	19	of	of	ADP
fbem-2817	103	20	listed	list	VERB
fbem-2817	103	21	companies	company	NOUN
fbem-2817	103	22	and	and	CCONJ
fbem-2817	103	23	improvement	improvement	NOUN
fbem-2817	103	24	measures[j	measures[j	PROPN
fbem-2817	103	25	]	]	PUNCT
fbem-2817	103	26	.	.	PUNCT
fbem-2817	104	1	modern	modern	ADJ
fbem-2817	104	2	enterprise,2022(11):175	enterprise,2022(11):175	PROPN
fbem-2817	104	3	-	-	PUNCT
fbem-2817	104	4	177	177	NUM
fbem-2817	104	5	.	.	PUNCT
fbem-2817	105	1	[	[	X
fbem-2817	105	2	2	2	NUM
fbem-2817	105	3	]	]	X
fbem-2817	105	4	zhao	zhao	PROPN
fbem-2817	105	5	xinyu	xinyu	PROPN
fbem-2817	105	6	.	.	PUNCT
fbem-2817	106	1	analysis	analysis	NOUN
fbem-2817	106	2	of	of	ADP
fbem-2817	106	3	the	the	DET
fbem-2817	106	4	current	current	ADJ
fbem-2817	106	5	situation	situation	NOUN
fbem-2817	106	6	of	of	ADP
fbem-2817	106	7	environmental	environmental	ADJ
fbem-2817	106	8	accounting	accounting	NOUN
fbem-2817	106	9	information	information	NOUN
fbem-2817	106	10	disclosure	disclosure	NOUN
fbem-2817	106	11	of	of	ADP
fbem-2817	106	12	sanyou	sanyou	PROPN
fbem-2817	107	1	[	[	X
fbem-2817	107	2	j	j	X
fbem-2817	107	3	]	]	X
fbem-2817	107	4	.	.	PUNCT
fbem-2817	108	1	cooperative	cooperative	ADJ
fbem-2817	108	2	economy	economy	NOUN
fbem-2817	108	3	and	and	CCONJ
fbem-2817	108	4	technology,2022(22):143145.doi:10.13665	technology,2022(22):143145.doi:10.13665	PROPN
fbem-2817	108	5	/	/	SYM
fbem-2817	108	6	j.cnki.hzjjykj.2022.22.023	j.cnki.hzjjykj.2022.22.023	PROPN
fbem-2817	108	7	.	.	PUNCT
fbem-2817	109	1	[	[	X
fbem-2817	109	2	3	3	X
fbem-2817	109	3	]	]	X
fbem-2817	109	4	li	li	PROPN
fbem-2817	109	5	zhenyu	zhenyu	PROPN
fbem-2817	109	6	,	,	PUNCT
fbem-2817	109	7	wu	wu	PROPN
fbem-2817	109	8	yanhua	yanhua	PROPN
fbem-2817	109	9	.	.	PUNCT
fbem-2817	110	1	the	the	DET
fbem-2817	110	2	impact	impact	NOUN
fbem-2817	110	3	of	of	ADP
fbem-2817	110	4	environmental	environmental	ADJ
fbem-2817	110	5	accounting	accounting	NOUN
fbem-2817	110	6	information	information	NOUN
fbem-2817	110	7	disclosure	disclosure	NOUN
fbem-2817	110	8	level	level	NOUN
fbem-2817	110	9	on	on	ADP
fbem-2817	110	10	enterprise	enterprise	NOUN
fbem-2817	110	11	value	value	NOUN
fbem-2817	110	12	--	--	PUNCT
fbem-2817	110	13	a	a	DET
fbem-2817	110	14	case	case	NOUN
fbem-2817	110	15	study	study	NOUN
fbem-2817	110	16	of	of	ADP
fbem-2817	110	17	listed	list	VERB
fbem-2817	110	18	companies	company	NOUN
fbem-2817	110	19	in	in	ADP
fbem-2817	110	20	chemical	chemical	NOUN
fbem-2817	110	21	industry[j	industry[j	NOUN
fbem-2817	110	22	]	]	PUNCT
fbem-2817	110	23	.	.	PUNCT
fbem-2817	111	1	north	north	PROPN
fbem-2817	111	2	china	china	PROPN
fbem-2817	111	3	trade	trade	PROPN
fbem-2817	111	4	and	and	CCONJ
fbem-2817	111	5	economics,2022(10):65	economics,2022(10):65	NOUN
fbem-2817	111	6	-	-	PUNCT
fbem-2817	111	7	68	68	NUM
fbem-2817	111	8	.	.	PUNCT
fbem-2817	112	1	[	[	X
fbem-2817	112	2	4	4	X
fbem-2817	112	3	]	]	X
fbem-2817	112	4	lu	lu	NOUN
fbem-2817	112	5	jiayi	jiayi	NOUN
fbem-2817	112	6	,	,	PUNCT
fbem-2817	112	7	zhao	zhao	PROPN
fbem-2817	112	8	yeling	yeling	NOUN
fbem-2817	112	9	.	.	PUNCT
fbem-2817	113	1	research	research	NOUN
fbem-2817	113	2	on	on	ADP
fbem-2817	113	3	the	the	DET
fbem-2817	113	4	disclosure	disclosure	NOUN
fbem-2817	113	5	of	of	ADP
fbem-2817	113	6	accounting	accounting	NOUN
fbem-2817	113	7	information	information	NOUN
fbem-2817	113	8	of	of	ADP
fbem-2817	113	9	listed	list	VERB
fbem-2817	113	10	agricultural	agricultural	ADJ
fbem-2817	113	11	companies[j	companies[j	NOUN
fbem-2817	113	12	]	]	PUNCT
fbem-2817	113	13	.	.	PUNCT
fbem-2817	114	1	china	china	PROPN
fbem-2817	114	2	collective	collective	PROPN
fbem-2817	114	3	economy,2022(28):138	economy,2022(28):138	PROPN
fbem-2817	114	4	-	-	PUNCT
fbem-2817	114	5	140	140	NUM
fbem-2817	114	6	.	.	PUNCT
fbem-2817	115	1	[	[	X
fbem-2817	115	2	5	5	NUM
fbem-2817	115	3	]	]	X
fbem-2817	115	4	liu	liu	PROPN
fbem-2817	115	5	mengmeng	mengmeng	PROPN
fbem-2817	115	6	.	.	PUNCT
fbem-2817	116	1	the	the	DET
fbem-2817	116	2	influence	influence	NOUN
fbem-2817	116	3	of	of	ADP
fbem-2817	116	4	accounting	accounting	NOUN
fbem-2817	116	5	information	information	NOUN
fbem-2817	116	6	disclosure	disclosure	NOUN
fbem-2817	116	7	on	on	ADP
fbem-2817	116	8	improving	improve	VERB
fbem-2817	116	9	corporate	corporate	ADJ
fbem-2817	116	10	governance	governance	NOUN
fbem-2817	116	11	mechanism[j	mechanism[j	PROPN
fbem-2817	116	12	]	]	PUNCT
fbem-2817	116	13	.	.	PUNCT
fbem-2817	117	1	china	china	PROPN
fbem-2817	117	2	's	's	PART
fbem-2817	117	3	collective	collective	ADJ
fbem-2817	117	4	economy,2022(27):157	economy,2022(27):157	NOUN
fbem-2817	117	5	-	-	PUNCT
fbem-2817	117	6	159	159	NUM
fbem-2817	117	7	.	.	PUNCT
fbem-2817	118	1	[	[	X
fbem-2817	118	2	6	6	NUM
fbem-2817	118	3	]	]	PUNCT
fbem-2817	118	4	song	song	NOUN
fbem-2817	118	5	yafei	yafei	PROPN
fbem-2817	118	6	,	,	PUNCT
fbem-2817	118	7	wang	wang	PROPN
fbem-2817	118	8	lan	lan	PROPN
fbem-2817	118	9	.	.	PUNCT
fbem-2817	119	1	research	research	NOUN
fbem-2817	119	2	on	on	ADP
fbem-2817	119	3	environmental	environmental	ADJ
fbem-2817	119	4	accounting	accounting	NOUN
fbem-2817	119	5	information	information	NOUN
fbem-2817	119	6	disclosure	disclosure	NOUN
fbem-2817	119	7	of	of	ADP
fbem-2817	119	8	listed	list	VERB
fbem-2817	119	9	companies	company	NOUN
fbem-2817	119	10	in	in	ADP
fbem-2817	119	11	the	the	DET
fbem-2817	119	12	context	context	NOUN
fbem-2817	119	13	of	of	ADP
fbem-2817	119	14	green	green	ADJ
fbem-2817	119	15	finance	finance	NOUN
fbem-2817	119	16	--	--	PUNCT
fbem-2817	119	17	a	a	DET
fbem-2817	119	18	case	case	NOUN
fbem-2817	119	19	study	study	NOUN
fbem-2817	119	20	of	of	ADP
fbem-2817	119	21	listed	list	VERB
fbem-2817	119	22	companies	company	NOUN
fbem-2817	119	23	in	in	ADP
fbem-2817	119	24	hebei	hebei	PROPN
fbem-2817	119	25	province[j	province[j	PROPN
fbem-2817	119	26	]	]	PUNCT
fbem-2817	119	27	.	.	PUNCT
fbem-2817	120	1	quality	quality	NOUN
fbem-2817	120	2	and	and	CCONJ
fbem-2817	120	3	market,2022(18):121	market,2022(18):121	NOUN
fbem-2817	120	4	-	-	PUNCT
fbem-2817	120	5	123	123	NUM
fbem-2817	120	6	.	.	PUNCT
fbem-2817	121	1	[	[	X
fbem-2817	121	2	7	7	X
fbem-2817	121	3	]	]	X
fbem-2817	121	4	guo	guo	PROPN
fbem-2817	121	5	jiabao	jiabao	PROPN
fbem-2817	121	6	,	,	PUNCT
fbem-2817	121	7	wang	wang	PROPN
fbem-2817	121	8	ziemin	ziemin	PROPN
fbem-2817	121	9	.	.	PUNCT
fbem-2817	121	10	research	research	PROPN
fbem-2817	121	11	on	on	ADP
fbem-2817	121	12	environmental	environmental	ADJ
fbem-2817	121	13	accounting	accounting	NOUN
fbem-2817	121	14	information	information	NOUN
fbem-2817	121	15	disclosure	disclosure	NOUN
fbem-2817	121	16	of	of	ADP
fbem-2817	121	17	listed	list	VERB
fbem-2817	121	18	companies	company	NOUN
fbem-2817	121	19	in	in	ADP
fbem-2817	121	20	vehicle	vehicle	NOUN
fbem-2817	121	21	manufacturing	manufacturing	NOUN
fbem-2817	121	22	industry[j	industry[j	NOUN
fbem-2817	121	23	]	]	PUNCT
fbem-2817	121	24	.	.	PUNCT
fbem-2817	122	1	productivity	productivity	NOUN
fbem-2817	122	2	research	research	NOUN
fbem-2817	122	3	,	,	PUNCT
fbem-2817	122	4	105	105	NUM
fbem-2817	122	5	2022(09):128	2022(09):128	NUM
fbem-2817	122	6	-	-	PUNCT
fbem-2817	122	7	132	132	NUM
fbem-2817	122	8	.	.	PUNCT
fbem-2817	123	1	doi:10.19374	doi:10.19374	PROPN
fbem-2817	123	2	/	/	SYM
fbem-2817	123	3	j.cnki.141145	j.cnki.141145	NOUN
fbem-2817	123	4	/	/	SYM
fbem-2817	123	5	f.2022.09.020	f.2022.09.020	NOUN
fbem-2817	123	6	.	.	PUNCT
fbem-2817	124	1	[	[	X
fbem-2817	124	2	8	8	NUM
fbem-2817	124	3	]	]	X
fbem-2817	124	4	zhong	zhong	PROPN
fbem-2817	124	5	fengxia	fengxia	PROPN
fbem-2817	124	6	.	.	PUNCT
fbem-2817	125	1	a	a	DET
fbem-2817	125	2	study	study	NOUN
fbem-2817	125	3	on	on	ADP
fbem-2817	125	4	environmental	environmental	ADJ
fbem-2817	125	5	accounting	accounting	NOUN
fbem-2817	125	6	information	information	NOUN
fbem-2817	125	7	disclosure	disclosure	NOUN
fbem-2817	125	8	of	of	ADP
fbem-2817	125	9	listed	list	VERB
fbem-2817	125	10	companies	company	NOUN
fbem-2817	125	11	in	in	ADP
fbem-2817	125	12	china	china	PROPN
fbem-2817	125	13	--	--	PUNCT
fbem-2817	125	14	taking	take	VERB
fbem-2817	125	15	paper	paper	NOUN
fbem-2817	125	16	and	and	CCONJ
fbem-2817	125	17	paper	paper	NOUN
fbem-2817	125	18	products	product	NOUN
fbem-2817	125	19	industry	industry	NOUN
fbem-2817	125	20	as	as	ADP
fbem-2817	125	21	an	an	DET
fbem-2817	125	22	example[j	example[j	NOUN
fbem-2817	125	23	]	]	PUNCT
fbem-2817	125	24	.	.	PUNCT
fbem-2817	126	1	green	green	ADJ
fbem-2817	126	2	accounting	accounting	PROPN
fbem-2817	126	3	,	,	PUNCT
fbem-2817	126	4	2022(09):6	2022(09):6	NUM
fbem-2817	126	5	-	-	SYM
fbem-2817	126	6	10	10	NUM
fbem-2817	126	7	.	.	PUNCT
fbem-2817	126	8	doi:10.14153	doi:10.14153	PROPN
fbem-2817	126	9	/	/	SYM
fbem-2817	126	10	j.cnki.lsck.2022.09.001	j.cnki.lsck.2022.09.001	PROPN
fbem-2817	126	11	.	.	PUNCT
fbem-2817	127	1	[	[	X
fbem-2817	127	2	9	9	NUM
fbem-2817	127	3	]	]	X
fbem-2817	127	4	lu	lu	PROPN
fbem-2817	127	5	zj	zj	PROPN
fbem-2817	127	6	.	.	PUNCT
fbem-2817	128	1	an	an	DET
fbem-2817	128	2	empirical	empirical	ADJ
fbem-2817	128	3	study	study	NOUN
fbem-2817	128	4	of	of	ADP
fbem-2817	128	5	carbon	carbon	NOUN
fbem-2817	128	6	accounting	accounting	NOUN
fbem-2817	128	7	information	information	NOUN
fbem-2817	128	8	disclosure	disclosure	NOUN
fbem-2817	128	9	of	of	ADP
fbem-2817	128	10	listed	list	VERB
fbem-2817	128	11	companies	company	NOUN
fbem-2817	128	12	--	--	PUNCT
fbem-2817	128	13	a	a	DET
fbem-2817	128	14	case	case	NOUN
fbem-2817	128	15	study	study	NOUN
fbem-2817	128	16	of	of	ADP
fbem-2817	128	17	baoshan	baoshan	PROPN
fbem-2817	128	18	iron	iron	NOUN
fbem-2817	128	19	and	and	CCONJ
fbem-2817	128	20	steel	steel	NOUN
fbem-2817	128	21	company	company	NOUN
fbem-2817	128	22	limited	limit	VERB
fbem-2817	128	23	[	[	X
fbem-2817	128	24	j	j	X
fbem-2817	128	25	]	]	X
fbem-2817	128	26	.	.	PUNCT
fbem-2817	129	1	china	china	PROPN
fbem-2817	129	2	collective	collective	PROPN
fbem-2817	129	3	economy,2022(25):107	economy,2022(25):107	PROPN
fbem-2817	129	4	-	-	PUNCT
fbem-2817	129	5	109	109	NUM
fbem-2817	129	6	.	.	PUNCT
fbem-2817	130	1	[	[	X
fbem-2817	130	2	10	10	NUM
fbem-2817	130	3	]	]	X
fbem-2817	130	4	liu	liu	PROPN
fbem-2817	130	5	congdan	congdan	PROPN
fbem-2817	130	6	.	.	PUNCT
fbem-2817	131	1	case	case	NOUN
fbem-2817	131	2	study	study	NOUN
fbem-2817	131	3	on	on	ADP
fbem-2817	131	4	accounting	accounting	NOUN
fbem-2817	131	5	disclosure	disclosure	NOUN
fbem-2817	131	6	of	of	ADP
fbem-2817	131	7	biological	biological	ADJ
fbem-2817	131	8	assets	asset	NOUN
fbem-2817	131	9	of	of	ADP
fbem-2817	131	10	listed	list	VERB
fbem-2817	131	11	companies[j	companies[j	NOUN
fbem-2817	131	12	]	]	PUNCT
fbem-2817	131	13	.	.	PUNCT
fbem-2817	132	1	doi:10.13395	doi:10.13395	PROPN
fbem-2817	132	2	/	/	SYM
fbem-2817	132	3	j.cnki.issn.1009	j.cnki.issn.1009	NOUN
fbem-2817	132	4	-	-	NOUN
fbem-2817	132	5	0061.2022.09.024	0061.2022.09.024	NOUN
fbem-2817	132	6	.	.	PUNCT
fbem-2817	133	1	[	[	X
fbem-2817	133	2	11	11	NUM
fbem-2817	133	3	]	]	X
fbem-2817	133	4	wei	wei	PROPN
fbem-2817	133	5	shanshang	shanshang	PROPN
fbem-2817	133	6	,	,	PUNCT
fbem-2817	133	7	wang	wang	PROPN
fbem-2817	133	8	jinrong	jinrong	PROPN
fbem-2817	133	9	.	.	PUNCT
fbem-2817	134	1	problems	problem	NOUN
fbem-2817	134	2	and	and	CCONJ
fbem-2817	134	3	countermeasures	countermeasure	NOUN
fbem-2817	134	4	of	of	ADP
fbem-2817	134	5	accounting	account	VERB
fbem-2817	134	6	information	information	NOUN
fbem-2817	134	7	disclosure	disclosure	NOUN
fbem-2817	134	8	of	of	ADP
fbem-2817	134	9	listed	list	VERB
fbem-2817	134	10	companies[j	companies[j	NOUN
fbem-2817	134	11	]	]	PUNCT
fbem-2817	134	12	.	.	PUNCT
fbem-2817	135	1	modern	modern	ADJ
fbem-2817	135	2	business,2022(19):181183.doi:10.14097	business,2022(19):181183.doi:10.14097	PROPN
fbem-2817	135	3	/	/	SYM
fbem-2817	135	4	j.cnki.5392/2022.19.008	j.cnki.5392/2022.19.008	NOUN
fbem-2817	135	5	.	.	PUNCT
fbem-2817	136	1	[	[	X
fbem-2817	136	2	12	12	NUM
fbem-2817	136	3	]	]	X
fbem-2817	136	4	yan	yan	PROPN
fbem-2817	136	5	l.	l.	PROPN
fbem-2817	136	6	p.	p.	PROPN
fbem-2817	136	7	,song	,song	PUNCT
fbem-2817	136	8	x.	x.	NOUN
fbem-2817	136	9	research	research	NOUN
fbem-2817	136	10	on	on	ADP
fbem-2817	136	11	the	the	DET
fbem-2817	136	12	disclosure	disclosure	NOUN
fbem-2817	136	13	of	of	ADP
fbem-2817	136	14	carbon	carbon	NOUN
fbem-2817	136	15	accounting	accounting	NOUN
fbem-2817	136	16	information	information	NOUN
fbem-2817	136	17	of	of	ADP
fbem-2817	136	18	listed	list	VERB
fbem-2817	136	19	companies	company	NOUN
fbem-2817	136	20	in	in	ADP
fbem-2817	136	21	china	china	PROPN
fbem-2817	136	22	-	-	PUNCT
fbem-2817	136	23	shanghai	shanghai	PROPN
fbem-2817	136	24	electric	electric	PROPN
fbem-2817	136	25	power	power	NOUN
fbem-2817	136	26	as	as	ADP
fbem-2817	136	27	an	an	DET
fbem-2817	136	28	example	example	NOUN
fbem-2817	137	1	[	[	X
fbem-2817	137	2	j	j	X
fbem-2817	137	3	]	]	X
fbem-2817	137	4	.	.	PUNCT
fbem-2817	138	1	journal	journal	PROPN
fbem-2817	138	2	of	of	ADP
fbem-2817	138	3	economic	economic	ADJ
fbem-2817	138	4	research,2022(18):113	research,2022(18):113	PROPN
fbem-2817	138	5	-	-	PUNCT
fbem-2817	138	6	115	115	NUM
fbem-2817	138	7	.	.	PUNCT
fbem-2817	139	1	[	[	X
fbem-2817	139	2	13	13	NUM
fbem-2817	139	3	]	]	X
fbem-2817	139	4	wu	wu	PROPN
fbem-2817	139	5	rui	rui	PROPN
fbem-2817	139	6	,	,	PUNCT
fbem-2817	139	7	wang	wang	PROPN
fbem-2817	139	8	haiyan	haiyan	PROPN
fbem-2817	139	9	.	.	PUNCT
fbem-2817	140	1	research	research	NOUN
fbem-2817	140	2	on	on	ADP
fbem-2817	140	3	environmental	environmental	ADJ
fbem-2817	140	4	accounting	accounting	NOUN
fbem-2817	140	5	information	information	NOUN
fbem-2817	140	6	disclosure	disclosure	NOUN
fbem-2817	140	7	of	of	ADP
fbem-2817	140	8	energy	energy	NOUN
fbem-2817	140	9	listed	list	VERB
fbem-2817	140	10	companies	company	NOUN
fbem-2817	140	11	in	in	ADP
fbem-2817	140	12	china	china	PROPN
fbem-2817	140	13	under	under	ADP
fbem-2817	140	14	low	low	ADJ
fbem-2817	140	15	carbon	carbon	NOUN
fbem-2817	140	16	economy	economy	NOUN
fbem-2817	141	1	[	[	X
fbem-2817	141	2	j	j	X
fbem-2817	141	3	]	]	X
fbem-2817	141	4	.	.	PUNCT
fbem-2817	142	1	old	old	ADJ
fbem-2817	142	2	brand	brand	NOUN
fbem-2817	142	3	marketing	marketing	NOUN
fbem-2817	142	4	,	,	PUNCT
fbem-2817	142	5	2022(11	2022(11	NUM
fbem-2817	142	6	):	):	PUNCT
fbem-2817	142	7	93	93	NUM
fbem-2817	142	8	-	-	SYM
fbem-2817	142	9	95	95	NUM
fbem-2817	142	10	.	.	PUNCT