id	sid	tid	token	lemma	pos
fbem-28230	1	1	frontiers	frontier	NOUN
fbem-28230	1	2	in	in	ADP
fbem-28230	1	3	business	business	NOUN
fbem-28230	1	4	,	,	PUNCT
fbem-28230	1	5	economics	economic	NOUN
fbem-28230	1	6	and	and	CCONJ
fbem-28230	1	7	management	management	NOUN
fbem-28230	1	8	issn	issn	PROPN
fbem-28230	1	9	:	:	PUNCT
fbem-28230	1	10	2766	2766	NUM
fbem-28230	1	11	-	-	PUNCT
fbem-28230	1	12	824x	824x	NUM
fbem-28230	1	13	|	|	ADJ
fbem-28230	1	14	vol	vol	NOUN
fbem-28230	1	15	.	.	PROPN
fbem-28230	1	16	17	17	NUM
fbem-28230	1	17	,	,	PUNCT
fbem-28230	1	18	no	no	INTJ
fbem-28230	1	19	.	.	NOUN
fbem-28230	1	20	3	3	NUM
fbem-28230	1	21	,	,	PUNCT
fbem-28230	1	22	2024	2024	NUM
fbem-28230	1	23	82	82	NUM
fbem-28230	1	24	research	research	NOUN
fbem-28230	1	25	on	on	ADP
fbem-28230	1	26	the	the	DET
fbem-28230	1	27	problems	problem	NOUN
fbem-28230	1	28	and	and	CCONJ
fbem-28230	1	29	countermeasures	countermeasure	NOUN
fbem-28230	1	30	of	of	ADP
fbem-28230	1	31	internal	internal	ADJ
fbem-28230	1	32	control	control	NOUN
fbem-28230	1	33	information	information	NOUN
fbem-28230	1	34	disclosure	disclosure	NOUN
fbem-28230	1	35	of	of	ADP
fbem-28230	1	36	listed	list	VERB
fbem-28230	1	37	companies	company	NOUN
fbem-28230	1	38	under	under	ADP
fbem-28230	1	39	short	short	ADJ
fbem-28230	1	40	selling	selling	NOUN
fbem-28230	1	41	mechanism	mechanism	NOUN
fbem-28230	1	42	-based	-base	VERB
fbem-28230	1	43	on	on	ADP
fbem-28230	1	44	the	the	DET
fbem-28230	1	45	case	case	NOUN
fbem-28230	1	46	study	study	NOUN
fbem-28230	1	47	of	of	ADP
fbem-28230	1	48	luckin	luckin	ADJ
fbem-28230	1	49	coffee	coffee	NOUN
fbem-28230	1	50	and	and	CCONJ
fbem-28230	1	51	starbucks	starbucks	PROPN
fbem-28230	1	52	coffee	coffee	NOUN
fbem-28230	1	53	haoqi	haoqi	PROPN
fbem-28230	1	54	mai	mai	PROPN
fbem-28230	1	55	*	*	PROPN
fbem-28230	1	56	department	department	PROPN
fbem-28230	1	57	of	of	ADP
fbem-28230	1	58	international	international	PROPN
fbem-28230	1	59	program	program	NOUN
fbem-28230	1	60	,	,	PUNCT
fbem-28230	1	61	guangdong	guangdong	PROPN
fbem-28230	1	62	university	university	PROPN
fbem-28230	1	63	of	of	ADP
fbem-28230	1	64	finance	finance	PROPN
fbem-28230	1	65	,	,	PUNCT
fbem-28230	1	66	guangzhou	guangzhou	PROPN
fbem-28230	1	67	,	,	PUNCT
fbem-28230	1	68	china	china	PROPN
fbem-28230	1	69	*	*	PUNCT
fbem-28230	1	70	corresponding	correspond	VERB
fbem-28230	1	71	author	author	NOUN
fbem-28230	1	72	:	:	PUNCT
fbem-28230	1	73	haoqi	haoqi	PROPN
fbem-28230	1	74	mai	mai	PROPN
fbem-28230	1	75	(	(	PUNCT
fbem-28230	1	76	email	email	NOUN
fbem-28230	1	77	:	:	PUNCT
fbem-28230	1	78	1608263427@qq.com	1608263427@qq.com	NUM
fbem-28230	1	79	)	)	PUNCT
fbem-28230	1	80	abstract	abstract	NOUN
fbem-28230	1	81	:	:	PUNCT
fbem-28230	1	82	as	as	ADP
fbem-28230	1	83	an	an	DET
fbem-28230	1	84	important	important	ADJ
fbem-28230	1	85	mechanism	mechanism	NOUN
fbem-28230	1	86	for	for	ADP
fbem-28230	1	87	safeguarding	safeguard	VERB
fbem-28230	1	88	the	the	DET
fbem-28230	1	89	stability	stability	NOUN
fbem-28230	1	90	and	and	CCONJ
fbem-28230	1	91	integrity	integrity	NOUN
fbem-28230	1	92	of	of	ADP
fbem-28230	1	93	enterprises	enterprise	NOUN
fbem-28230	1	94	and	and	CCONJ
fbem-28230	1	95	resolving	resolve	VERB
fbem-28230	1	96	risks	risk	NOUN
fbem-28230	1	97	,	,	PUNCT
fbem-28230	1	98	the	the	DET
fbem-28230	1	99	transparency	transparency	NOUN
fbem-28230	1	100	and	and	CCONJ
fbem-28230	1	101	accuracy	accuracy	NOUN
fbem-28230	1	102	of	of	ADP
fbem-28230	1	103	internal	internal	ADJ
fbem-28230	1	104	control	control	NOUN
fbem-28230	1	105	disclosure	disclosure	NOUN
fbem-28230	1	106	plays	play	VERB
fbem-28230	1	107	a	a	DET
fbem-28230	1	108	crucial	crucial	ADJ
fbem-28230	1	109	role	role	NOUN
fbem-28230	1	110	in	in	ADP
fbem-28230	1	111	maintaining	maintain	VERB
fbem-28230	1	112	market	market	NOUN
fbem-28230	1	113	order	order	NOUN
fbem-28230	1	114	and	and	CCONJ
fbem-28230	1	115	protecting	protect	VERB
fbem-28230	1	116	investors	investor	NOUN
fbem-28230	1	117	'	'	PART
fbem-28230	1	118	interests	interest	NOUN
fbem-28230	1	119	.	.	PUNCT
fbem-28230	2	1	this	this	DET
fbem-28230	2	2	study	study	NOUN
fbem-28230	2	3	takes	take	VERB
fbem-28230	2	4	luckin	luckin	ADJ
fbem-28230	2	5	coffee	coffee	NOUN
fbem-28230	2	6	and	and	CCONJ
fbem-28230	2	7	starbucks	starbuck	NOUN
fbem-28230	2	8	coffee	coffee	NOUN
fbem-28230	2	9	as	as	ADP
fbem-28230	2	10	case	case	NOUN
fbem-28230	2	11	studies	study	NOUN
fbem-28230	2	12	,	,	PUNCT
fbem-28230	2	13	examining	examine	VERB
fbem-28230	2	14	the	the	DET
fbem-28230	2	15	disclosure	disclosure	NOUN
fbem-28230	2	16	behavior	behavior	NOUN
fbem-28230	2	17	of	of	ADP
fbem-28230	2	18	listed	list	VERB
fbem-28230	2	19	companies	company	NOUN
fbem-28230	2	20	under	under	ADP
fbem-28230	2	21	the	the	DET
fbem-28230	2	22	short	short	ADJ
fbem-28230	2	23	-	-	PUNCT
fbem-28230	2	24	selling	sell	VERB
fbem-28230	2	25	mechanism	mechanism	NOUN
fbem-28230	2	26	and	and	CCONJ
fbem-28230	2	27	makes	make	VERB
fbem-28230	2	28	suggestions	suggestion	NOUN
fbem-28230	2	29	on	on	ADP
fbem-28230	2	30	the	the	DET
fbem-28230	2	31	problems	problem	NOUN
fbem-28230	2	32	of	of	ADP
fbem-28230	2	33	corporate	corporate	ADJ
fbem-28230	2	34	internal	internal	ADJ
fbem-28230	2	35	control	control	NOUN
fbem-28230	2	36	.	.	PUNCT
fbem-28230	3	1	the	the	DET
fbem-28230	3	2	study	study	NOUN
fbem-28230	3	3	finds	find	VERB
fbem-28230	3	4	that	that	SCONJ
fbem-28230	3	5	the	the	DET
fbem-28230	3	6	quality	quality	NOUN
fbem-28230	3	7	of	of	ADP
fbem-28230	3	8	internal	internal	ADJ
fbem-28230	3	9	control	control	NOUN
fbem-28230	3	10	disclosure	disclosure	NOUN
fbem-28230	3	11	of	of	ADP
fbem-28230	3	12	listed	list	VERB
fbem-28230	3	13	companies	company	NOUN
fbem-28230	3	14	under	under	ADP
fbem-28230	3	15	the	the	DET
fbem-28230	3	16	short	short	ADJ
fbem-28230	3	17	-	-	PUNCT
fbem-28230	3	18	selling	sell	VERB
fbem-28230	3	19	mechanism	mechanism	NOUN
fbem-28230	3	20	is	be	AUX
fbem-28230	3	21	generally	generally	ADV
fbem-28230	3	22	characterized	characterize	VERB
fbem-28230	3	23	by	by	ADP
fbem-28230	3	24	problems	problem	NOUN
fbem-28230	3	25	such	such	ADJ
fbem-28230	3	26	as	as	ADP
fbem-28230	3	27	inadequate	inadequate	ADJ
fbem-28230	3	28	and	and	CCONJ
fbem-28230	3	29	untimely	untimely	ADJ
fbem-28230	3	30	disclosure	disclosure	NOUN
fbem-28230	3	31	.	.	PUNCT
fbem-28230	4	1	in	in	ADP
fbem-28230	4	2	order	order	NOUN
fbem-28230	4	3	to	to	PART
fbem-28230	4	4	address	address	VERB
fbem-28230	4	5	these	these	DET
fbem-28230	4	6	problems	problem	NOUN
fbem-28230	4	7	,	,	PUNCT
fbem-28230	4	8	this	this	DET
fbem-28230	4	9	study	study	NOUN
fbem-28230	4	10	makes	make	VERB
fbem-28230	4	11	a	a	DET
fbem-28230	4	12	series	series	NOUN
fbem-28230	4	13	of	of	ADP
fbem-28230	4	14	feasible	feasible	ADJ
fbem-28230	4	15	suggestions	suggestion	NOUN
fbem-28230	4	16	:	:	PUNCT
fbem-28230	4	17	listed	list	VERB
fbem-28230	4	18	companies	company	NOUN
fbem-28230	4	19	should	should	AUX
fbem-28230	4	20	strengthen	strengthen	VERB
fbem-28230	4	21	and	and	CCONJ
fbem-28230	4	22	improve	improve	VERB
fbem-28230	4	23	their	their	PRON
fbem-28230	4	24	corporate	corporate	ADJ
fbem-28230	4	25	governance	governance	NOUN
fbem-28230	4	26	structure	structure	NOUN
fbem-28230	4	27	and	and	CCONJ
fbem-28230	4	28	establish	establish	VERB
fbem-28230	4	29	a	a	DET
fbem-28230	4	30	complete	complete	ADJ
fbem-28230	4	31	and	and	CCONJ
fbem-28230	4	32	efficient	efficient	ADJ
fbem-28230	4	33	internal	internal	ADJ
fbem-28230	4	34	control	control	NOUN
fbem-28230	4	35	system	system	NOUN
fbem-28230	4	36	.	.	PUNCT
fbem-28230	5	1	keywords	keyword	NOUN
fbem-28230	5	2	:	:	PUNCT
fbem-28230	5	3	short	short	ADJ
fbem-28230	5	4	selling	selling	NOUN
fbem-28230	5	5	mechanism	mechanism	NOUN
fbem-28230	5	6	,	,	PUNCT
fbem-28230	5	7	corporate	corporate	ADJ
fbem-28230	5	8	internal	internal	ADJ
fbem-28230	5	9	control	control	NOUN
fbem-28230	5	10	,	,	PUNCT
fbem-28230	5	11	disclosure	disclosure	NOUN
fbem-28230	5	12	of	of	ADP
fbem-28230	5	13	information	information	NOUN
fbem-28230	5	14	,	,	PUNCT
fbem-28230	5	15	quality	quality	NOUN
fbem-28230	5	16	of	of	ADP
fbem-28230	5	17	disclosure	disclosure	NOUN
fbem-28230	5	18	,	,	PUNCT
fbem-28230	5	19	internal	internal	ADJ
fbem-28230	5	20	control	control	NOUN
fbem-28230	5	21	management	management	PROPN
fbem-28230	5	22	,	,	PUNCT
fbem-28230	5	23	luckin	luckin	ADJ
fbem-28230	5	24	coffee	coffee	NOUN
fbem-28230	5	25	,	,	PUNCT
fbem-28230	5	26	starbucks	starbuck	VERB
fbem-28230	5	27	coffee	coffee	NOUN
fbem-28230	5	28	.	.	PUNCT
fbem-28230	6	1	1	1	X
fbem-28230	6	2	.	.	X
fbem-28230	6	3	introduction	introduction	NOUN
fbem-28230	6	4	with	with	ADP
fbem-28230	6	5	the	the	DET
fbem-28230	6	6	development	development	NOUN
fbem-28230	6	7	of	of	ADP
fbem-28230	6	8	the	the	DET
fbem-28230	6	9	global	global	ADJ
fbem-28230	6	10	economy	economy	NOUN
fbem-28230	6	11	and	and	CCONJ
fbem-28230	6	12	capital	capital	NOUN
fbem-28230	6	13	market	market	NOUN
fbem-28230	6	14	,	,	PUNCT
fbem-28230	6	15	short	short	ADJ
fbem-28230	6	16	selling	selling	NOUN
fbem-28230	6	17	is	be	AUX
fbem-28230	6	18	playing	play	VERB
fbem-28230	6	19	an	an	DET
fbem-28230	6	20	increasing	increase	VERB
fbem-28230	6	21	role	role	NOUN
fbem-28230	6	22	in	in	ADP
fbem-28230	6	23	the	the	DET
fbem-28230	6	24	financial	financial	ADJ
fbem-28230	6	25	market	market	NOUN
fbem-28230	6	26	.	.	PUNCT
fbem-28230	7	1	in	in	ADP
fbem-28230	7	2	this	this	DET
fbem-28230	7	3	context	context	NOUN
fbem-28230	7	4	,	,	PUNCT
fbem-28230	7	5	the	the	DET
fbem-28230	7	6	accuracy	accuracy	NOUN
fbem-28230	7	7	and	and	CCONJ
fbem-28230	7	8	completeness	completeness	NOUN
fbem-28230	7	9	of	of	ADP
fbem-28230	7	10	internal	internal	ADJ
fbem-28230	7	11	control	control	NOUN
fbem-28230	7	12	information	information	NOUN
fbem-28230	7	13	disclosed	disclose	VERB
fbem-28230	7	14	by	by	ADP
fbem-28230	7	15	listed	list	VERB
fbem-28230	7	16	companies	company	NOUN
fbem-28230	7	17	are	be	AUX
fbem-28230	7	18	of	of	ADP
fbem-28230	7	19	particular	particular	ADJ
fbem-28230	7	20	importance	importance	NOUN
fbem-28230	7	21	.	.	PUNCT
fbem-28230	8	1	as	as	ADP
fbem-28230	8	2	an	an	DET
fbem-28230	8	3	important	important	ADJ
fbem-28230	8	4	participant	participant	NOUN
fbem-28230	8	5	in	in	ADP
fbem-28230	8	6	the	the	DET
fbem-28230	8	7	market	market	NOUN
fbem-28230	8	8	economy	economy	NOUN
fbem-28230	8	9	,	,	PUNCT
fbem-28230	8	10	the	the	DET
fbem-28230	8	11	operation	operation	NOUN
fbem-28230	8	12	,	,	PUNCT
fbem-28230	8	13	financial	financial	ADJ
fbem-28230	8	14	status	status	NOUN
fbem-28230	8	15	and	and	CCONJ
fbem-28230	8	16	internal	internal	ADJ
fbem-28230	8	17	control	control	NOUN
fbem-28230	8	18	mechanism	mechanism	NOUN
fbem-28230	8	19	of	of	ADP
fbem-28230	8	20	listed	list	VERB
fbem-28230	8	21	companies	company	NOUN
fbem-28230	8	22	are	be	AUX
fbem-28230	8	23	subject	subject	ADJ
fbem-28230	8	24	to	to	ADP
fbem-28230	8	25	strict	strict	ADJ
fbem-28230	8	26	supervision	supervision	NOUN
fbem-28230	8	27	by	by	ADP
fbem-28230	8	28	investors	investor	NOUN
fbem-28230	8	29	,	,	PUNCT
fbem-28230	8	30	regulators	regulator	NOUN
fbem-28230	8	31	and	and	CCONJ
fbem-28230	8	32	the	the	DET
fbem-28230	8	33	public	public	NOUN
fbem-28230	8	34	.	.	PUNCT
fbem-28230	9	1	as	as	ADP
fbem-28230	9	2	the	the	DET
fbem-28230	9	3	core	core	NOUN
fbem-28230	9	4	of	of	ADP
fbem-28230	9	5	corporate	corporate	ADJ
fbem-28230	9	6	governance	governance	NOUN
fbem-28230	9	7	,	,	PUNCT
fbem-28230	9	8	internal	internal	ADJ
fbem-28230	9	9	control	control	NOUN
fbem-28230	9	10	is	be	AUX
fbem-28230	9	11	not	not	PART
fbem-28230	9	12	only	only	ADV
fbem-28230	9	13	a	a	DET
fbem-28230	9	14	line	line	NOUN
fbem-28230	9	15	of	of	ADP
fbem-28230	9	16	defense	defense	NOUN
fbem-28230	9	17	to	to	PART
fbem-28230	9	18	ensure	ensure	VERB
fbem-28230	9	19	the	the	DET
fbem-28230	9	20	truthfulness	truthfulness	ADJ
fbem-28230	9	21	and	and	CCONJ
fbem-28230	9	22	reliability	reliability	NOUN
fbem-28230	9	23	of	of	ADP
fbem-28230	9	24	financial	financial	ADJ
fbem-28230	9	25	reports	report	NOUN
fbem-28230	9	26	,	,	PUNCT
fbem-28230	9	27	but	but	CCONJ
fbem-28230	9	28	also	also	ADV
fbem-28230	9	29	the	the	DET
fbem-28230	9	30	key	key	NOUN
fbem-28230	9	31	to	to	ADP
fbem-28230	9	32	improving	improve	VERB
fbem-28230	9	33	the	the	DET
fbem-28230	9	34	operational	operational	ADJ
fbem-28230	9	35	efficiency	efficiency	NOUN
fbem-28230	9	36	and	and	CCONJ
fbem-28230	9	37	effectiveness	effectiveness	NOUN
fbem-28230	9	38	of	of	ADP
fbem-28230	9	39	enterprises	enterprise	NOUN
fbem-28230	9	40	,	,	PUNCT
fbem-28230	9	41	ensuring	ensure	VERB
fbem-28230	9	42	that	that	SCONJ
fbem-28230	9	43	the	the	DET
fbem-28230	9	44	daily	daily	ADJ
fbem-28230	9	45	operations	operation	NOUN
fbem-28230	9	46	of	of	ADP
fbem-28230	9	47	enterprises	enterprise	NOUN
fbem-28230	9	48	are	be	AUX
fbem-28230	9	49	legal	legal	ADJ
fbem-28230	9	50	and	and	CCONJ
fbem-28230	9	51	compliant	compliant	ADJ
fbem-28230	9	52	,	,	PUNCT
fbem-28230	9	53	and	and	CCONJ
fbem-28230	9	54	laying	lay	VERB
fbem-28230	9	55	the	the	DET
fbem-28230	9	56	foundation	foundation	NOUN
fbem-28230	9	57	for	for	ADP
fbem-28230	9	58	the	the	DET
fbem-28230	9	59	sustainable	sustainable	ADJ
fbem-28230	9	60	development	development	NOUN
fbem-28230	9	61	of	of	ADP
fbem-28230	9	62	enterprises	enterprise	NOUN
fbem-28230	9	63	.	.	PUNCT
fbem-28230	10	1	on	on	ADP
fbem-28230	10	2	this	this	DET
fbem-28230	10	3	basis	basis	NOUN
fbem-28230	10	4	,	,	PUNCT
fbem-28230	10	5	this	this	DET
fbem-28230	10	6	paper	paper	NOUN
fbem-28230	10	7	adopts	adopt	VERB
fbem-28230	10	8	the	the	DET
fbem-28230	10	9	case	case	NOUN
fbem-28230	10	10	study	study	NOUN
fbem-28230	10	11	method	method	NOUN
fbem-28230	10	12	,	,	PUNCT
fbem-28230	10	13	selects	select	VERB
fbem-28230	10	14	luckin	luckin	ADJ
fbem-28230	10	15	coffee	coffee	NOUN
fbem-28230	10	16	and	and	CCONJ
fbem-28230	10	17	starbucks	starbuck	NOUN
fbem-28230	10	18	coffee	coffee	NOUN
fbem-28230	10	19	as	as	ADP
fbem-28230	10	20	the	the	DET
fbem-28230	10	21	research	research	NOUN
fbem-28230	10	22	object	object	NOUN
fbem-28230	10	23	,	,	PUNCT
fbem-28230	10	24	thoroughly	thoroughly	ADV
fbem-28230	10	25	discusses	discuss	VERB
fbem-28230	10	26	the	the	DET
fbem-28230	10	27	problems	problem	NOUN
fbem-28230	10	28	in	in	ADP
fbem-28230	10	29	the	the	DET
fbem-28230	10	30	disclosure	disclosure	NOUN
fbem-28230	10	31	of	of	ADP
fbem-28230	10	32	internal	internal	ADJ
fbem-28230	10	33	control	control	NOUN
fbem-28230	10	34	information	information	NOUN
fbem-28230	10	35	of	of	ADP
fbem-28230	10	36	these	these	DET
fbem-28230	10	37	two	two	NUM
fbem-28230	10	38	companies	company	NOUN
fbem-28230	10	39	,	,	PUNCT
fbem-28230	10	40	and	and	CCONJ
fbem-28230	10	41	puts	put	VERB
fbem-28230	10	42	forward	forward	ADV
fbem-28230	10	43	corresponding	correspond	VERB
fbem-28230	10	44	suggestions	suggestion	NOUN
fbem-28230	10	45	to	to	PART
fbem-28230	10	46	improve	improve	VERB
fbem-28230	10	47	these	these	DET
fbem-28230	10	48	problems	problem	NOUN
fbem-28230	10	49	.	.	PUNCT
fbem-28230	11	1	this	this	DET
fbem-28230	11	2	study	study	NOUN
fbem-28230	11	3	aims	aim	VERB
fbem-28230	11	4	to	to	PART
fbem-28230	11	5	provide	provide	VERB
fbem-28230	11	6	useful	useful	ADJ
fbem-28230	11	7	references	reference	NOUN
fbem-28230	11	8	and	and	CCONJ
fbem-28230	11	9	guidance	guidance	NOUN
fbem-28230	11	10	for	for	ADP
fbem-28230	11	11	listed	list	VERB
fbem-28230	11	12	companies	company	NOUN
fbem-28230	11	13	to	to	PART
fbem-28230	11	14	optimize	optimize	VERB
fbem-28230	11	15	the	the	DET
fbem-28230	11	16	disclosure	disclosure	NOUN
fbem-28230	11	17	of	of	ADP
fbem-28230	11	18	internal	internal	ADJ
fbem-28230	11	19	control	control	NOUN
fbem-28230	11	20	information	information	NOUN
fbem-28230	11	21	under	under	ADP
fbem-28230	11	22	the	the	DET
fbem-28230	11	23	short	short	ADJ
fbem-28230	11	24	selling	selling	NOUN
fbem-28230	11	25	mechanism	mechanism	NOUN
fbem-28230	11	26	.	.	PUNCT
fbem-28230	12	1	2	2	X
fbem-28230	12	2	.	.	X
fbem-28230	12	3	domestic	domestic	ADJ
fbem-28230	12	4	and	and	CCONJ
fbem-28230	12	5	international	international	ADJ
fbem-28230	12	6	literature	literature	NOUN
fbem-28230	12	7	review	review	NOUN
fbem-28230	12	8	2.1	2.1	NUM
fbem-28230	12	9	.	.	PUNCT
fbem-28230	13	1	studies	study	NOUN
fbem-28230	13	2	on	on	ADP
fbem-28230	13	3	the	the	DET
fbem-28230	13	4	short	short	ADJ
fbem-28230	13	5	selling	selling	NOUN
fbem-28230	13	6	mechanism	mechanism	NOUN
fbem-28230	13	7	the	the	DET
fbem-28230	13	8	relationship	relationship	NOUN
fbem-28230	13	9	between	between	ADP
fbem-28230	13	10	short	short	ADJ
fbem-28230	13	11	selling	selling	NOUN
fbem-28230	13	12	and	and	CCONJ
fbem-28230	13	13	corporate	corporate	ADJ
fbem-28230	13	14	financial	financial	ADJ
fbem-28230	13	15	misconduct	misconduct	NOUN
fbem-28230	13	16	was	be	AUX
fbem-28230	13	17	examined	examine	VERB
fbem-28230	13	18	in	in	ADP
fbem-28230	13	19	a	a	DET
fbem-28230	13	20	2010	2010	NUM
fbem-28230	13	21	research	research	NOUN
fbem-28230	13	22	paper	paper	NOUN
fbem-28230	13	23	by	by	ADP
fbem-28230	13	24	karpoff	karpoff	PROPN
fbem-28230	13	25	and	and	CCONJ
fbem-28230	13	26	lou	lou	PROPN
fbem-28230	13	27	.	.	PUNCT
fbem-28230	14	1	the	the	DET
fbem-28230	14	2	results	result	NOUN
fbem-28230	14	3	of	of	ADP
fbem-28230	14	4	the	the	DET
fbem-28230	14	5	study	study	NOUN
fbem-28230	14	6	show	show	VERB
fbem-28230	14	7	that	that	SCONJ
fbem-28230	14	8	as	as	ADP
fbem-28230	14	9	short	short	ADJ
fbem-28230	14	10	selling	selling	NOUN
fbem-28230	14	11	activity	activity	NOUN
fbem-28230	14	12	increases	increase	NOUN
fbem-28230	14	13	,	,	PUNCT
fbem-28230	14	14	corporate	corporate	ADJ
fbem-28230	14	15	financial	financial	ADJ
fbem-28230	14	16	misconduct	misconduct	NOUN
fbem-28230	14	17	decreases	decrease	VERB
fbem-28230	14	18	.	.	PUNCT
fbem-28230	15	1	the	the	DET
fbem-28230	15	2	activities	activity	NOUN
fbem-28230	15	3	of	of	ADP
fbem-28230	15	4	short	short	ADJ
fbem-28230	15	5	sellers	seller	NOUN
fbem-28230	15	6	contribute	contribute	VERB
fbem-28230	15	7	to	to	ADP
fbem-28230	15	8	the	the	DET
fbem-28230	15	9	reduction	reduction	NOUN
fbem-28230	15	10	of	of	ADP
fbem-28230	15	11	financial	financial	ADJ
fbem-28230	15	12	fraud	fraud	NOUN
fbem-28230	15	13	,	,	PUNCT
fbem-28230	15	14	the	the	DET
fbem-28230	15	15	improvement	improvement	NOUN
fbem-28230	15	16	of	of	ADP
fbem-28230	15	17	corporate	corporate	ADJ
fbem-28230	15	18	governance	governance	NOUN
fbem-28230	15	19	,	,	PUNCT
fbem-28230	15	20	and	and	CCONJ
fbem-28230	15	21	the	the	DET
fbem-28230	15	22	transparency	transparency	NOUN
fbem-28230	15	23	of	of	ADP
fbem-28230	15	24	financial	financial	ADJ
fbem-28230	15	25	reporting	reporting	NOUN
fbem-28230	15	26	[	[	X
fbem-28230	15	27	12	12	NUM
fbem-28230	15	28	]	]	PUNCT
fbem-28230	15	29	.	.	PUNCT
fbem-28230	16	1	sun	sun	PROPN
fbem-28230	16	2	zhicheng	zhicheng	PROPN
fbem-28230	16	3	examines	examine	VERB
fbem-28230	16	4	the	the	DET
fbem-28230	16	5	impact	impact	NOUN
fbem-28230	16	6	of	of	ADP
fbem-28230	16	7	short	short	ADJ
fbem-28230	16	8	selling	selling	NOUN
fbem-28230	16	9	on	on	ADP
fbem-28230	16	10	corporate	corporate	ADJ
fbem-28230	16	11	governance	governance	NOUN
fbem-28230	16	12	principles	principle	NOUN
fbem-28230	16	13	.	.	PUNCT
fbem-28230	17	1	he	he	PRON
fbem-28230	17	2	emphasizes	emphasize	VERB
fbem-28230	17	3	that	that	SCONJ
fbem-28230	17	4	the	the	DET
fbem-28230	17	5	short	short	ADJ
fbem-28230	17	6	selling	selling	NOUN
fbem-28230	17	7	mechanism	mechanism	NOUN
fbem-28230	17	8	reduces	reduce	VERB
fbem-28230	17	9	information	information	NOUN
fbem-28230	17	10	asymmetry	asymmetry	NOUN
fbem-28230	17	11	within	within	ADP
fbem-28230	17	12	the	the	DET
fbem-28230	17	13	firm	firm	NOUN
fbem-28230	17	14	by	by	ADP
fbem-28230	17	15	strengthening	strengthen	VERB
fbem-28230	17	16	external	external	ADJ
fbem-28230	17	17	monitoring	monitoring	NOUN
fbem-28230	17	18	,	,	PUNCT
fbem-28230	17	19	and	and	CCONJ
fbem-28230	17	20	improves	improve	VERB
fbem-28230	17	21	the	the	DET
fbem-28230	17	22	transparency	transparency	NOUN
fbem-28230	17	23	and	and	CCONJ
fbem-28230	17	24	quality	quality	NOUN
fbem-28230	17	25	of	of	ADP
fbem-28230	17	26	corporate	corporate	ADJ
fbem-28230	17	27	financial	financial	ADJ
fbem-28230	17	28	information	information	NOUN
fbem-28230	17	29	.	.	PUNCT
fbem-28230	18	1	in	in	ADP
fbem-28230	18	2	addition	addition	NOUN
fbem-28230	18	3	,	,	PUNCT
fbem-28230	18	4	the	the	DET
fbem-28230	18	5	short	short	ADJ
fbem-28230	18	6	selling	selling	NOUN
fbem-28230	18	7	mechanism	mechanism	NOUN
fbem-28230	18	8	can	can	AUX
fbem-28230	18	9	mitigate	mitigate	VERB
fbem-28230	18	10	management	management	NOUN
fbem-28230	18	11	misconduct	misconduct	NOUN
fbem-28230	18	12	such	such	ADJ
fbem-28230	18	13	as	as	ADP
fbem-28230	18	14	surplus	surplus	ADJ
fbem-28230	18	15	management	management	NOUN
fbem-28230	18	16	through	through	ADP
fbem-28230	18	17	market	market	NOUN
fbem-28230	18	18	mechanisms	mechanism	NOUN
fbem-28230	18	19	,	,	PUNCT
fbem-28230	18	20	thereby	thereby	ADV
fbem-28230	18	21	enhancing	enhance	VERB
fbem-28230	18	22	the	the	DET
fbem-28230	18	23	authenticity	authenticity	NOUN
fbem-28230	18	24	and	and	CCONJ
fbem-28230	18	25	reliability	reliability	NOUN
fbem-28230	18	26	of	of	ADP
fbem-28230	18	27	corporate	corporate	ADJ
fbem-28230	18	28	financial	financial	ADJ
fbem-28230	18	29	information	information	NOUN
fbem-28230	18	30	[	[	X
fbem-28230	18	31	13	13	NUM
fbem-28230	18	32	]	]	PUNCT
fbem-28230	18	33	.	.	PUNCT
fbem-28230	19	1	2.2	2.2	NUM
fbem-28230	19	2	.	.	PUNCT
fbem-28230	20	1	studies	study	NOUN
fbem-28230	20	2	on	on	ADP
fbem-28230	20	3	internal	internal	ADJ
fbem-28230	20	4	controls	control	NOUN
fbem-28230	20	5	in	in	ADP
fbem-28230	20	6	examining	examine	VERB
fbem-28230	20	7	the	the	DET
fbem-28230	20	8	domestic	domestic	ADJ
fbem-28230	20	9	and	and	CCONJ
fbem-28230	20	10	international	international	ADJ
fbem-28230	20	11	literature	literature	NOUN
fbem-28230	20	12	on	on	ADP
fbem-28230	20	13	internal	internal	ADJ
fbem-28230	20	14	control	control	NOUN
fbem-28230	20	15	effectiveness	effectiveness	NOUN
fbem-28230	20	16	,	,	PUNCT
fbem-28230	20	17	chen	chen	PROPN
fbem-28230	20	18	lei	lei	PROPN
fbem-28230	20	19	identified	identify	VERB
fbem-28230	20	20	a	a	DET
fbem-28230	20	21	positive	positive	ADJ
fbem-28230	20	22	correlation	correlation	NOUN
fbem-28230	20	23	between	between	ADP
fbem-28230	20	24	internal	internal	ADJ
fbem-28230	20	25	control	control	NOUN
fbem-28230	20	26	effectiveness	effectiveness	NOUN
fbem-28230	20	27	and	and	CCONJ
fbem-28230	20	28	the	the	DET
fbem-28230	20	29	economic	economic	ADJ
fbem-28230	20	30	consequences	consequence	NOUN
fbem-28230	20	31	of	of	ADP
fbem-28230	20	32	a	a	DET
fbem-28230	20	33	firm	firm	NOUN
fbem-28230	20	34	.	.	PUNCT
fbem-28230	21	1	nevertheless	nevertheless	ADV
fbem-28230	21	2	,	,	PUNCT
fbem-28230	21	3	this	this	DET
fbem-28230	21	4	effectiveness	effectiveness	NOUN
fbem-28230	21	5	is	be	AUX
fbem-28230	21	6	contingent	contingent	ADJ
fbem-28230	21	7	upon	upon	SCONJ
fbem-28230	21	8	the	the	DET
fbem-28230	21	9	establishment	establishment	NOUN
fbem-28230	21	10	of	of	ADP
fbem-28230	21	11	an	an	DET
fbem-28230	21	12	appropriate	appropriate	ADJ
fbem-28230	21	13	level	level	NOUN
fbem-28230	21	14	of	of	ADP
fbem-28230	21	15	intensity	intensity	NOUN
fbem-28230	21	16	and	and	CCONJ
fbem-28230	21	17	the	the	DET
fbem-28230	21	18	enhancement	enhancement	NOUN
fbem-28230	21	19	of	of	ADP
fbem-28230	21	20	the	the	DET
fbem-28230	21	21	firm	firm	NOUN
fbem-28230	21	22	's	's	PART
fbem-28230	21	23	risk	risk	NOUN
fbem-28230	21	24	management	management	NOUN
fbem-28230	21	25	capabilities	capability	NOUN
fbem-28230	21	26	[	[	X
fbem-28230	21	27	1	1	NUM
fbem-28230	21	28	]	]	PUNCT
fbem-28230	21	29	.	.	PUNCT
fbem-28230	22	1	zhang	zhang	PROPN
fbem-28230	22	2	jianying	jianying	PROPN
fbem-28230	22	3	and	and	CCONJ
fbem-28230	22	4	xiu	xiu	PROPN
fbem-28230	22	5	yuxing	yuxe	VERB
fbem-28230	22	6	posit	posit	VERB
fbem-28230	22	7	that	that	SCONJ
fbem-28230	22	8	the	the	DET
fbem-28230	22	9	internal	internal	ADJ
fbem-28230	22	10	control	control	NOUN
fbem-28230	22	11	system	system	NOUN
fbem-28230	22	12	represents	represent	VERB
fbem-28230	22	13	a	a	DET
fbem-28230	22	14	pivotal	pivotal	ADJ
fbem-28230	22	15	component	component	NOUN
fbem-28230	22	16	of	of	ADP
fbem-28230	22	17	contemporary	contemporary	ADJ
fbem-28230	22	18	enterprise	enterprise	NOUN
fbem-28230	22	19	management	management	NOUN
fbem-28230	22	20	,	,	PUNCT
fbem-28230	22	21	serving	serve	VERB
fbem-28230	22	22	as	as	ADP
fbem-28230	22	23	a	a	DET
fbem-28230	22	24	vital	vital	ADJ
fbem-28230	22	25	instrument	instrument	NOUN
fbem-28230	22	26	for	for	ADP
fbem-28230	22	27	averting	avert	VERB
fbem-28230	22	28	and	and	CCONJ
fbem-28230	22	29	mitigating	mitigate	VERB
fbem-28230	22	30	enterprise	enterprise	NOUN
fbem-28230	22	31	-	-	PUNCT
fbem-28230	22	32	level	level	NOUN
fbem-28230	22	33	business	business	NOUN
fbem-28230	22	34	risks	risk	NOUN
fbem-28230	22	35	[	[	X
fbem-28230	22	36	2	2	NUM
fbem-28230	22	37	]	]	PUNCT
fbem-28230	22	38	.	.	PUNCT
fbem-28230	23	1	2.3	2.3	NUM
fbem-28230	23	2	.	.	PUNCT
fbem-28230	24	1	studies	study	NOUN
fbem-28230	24	2	on	on	ADP
fbem-28230	24	3	disclosure	disclosure	NOUN
fbem-28230	24	4	quality	quality	NOUN
fbem-28230	24	5	and	and	CCONJ
fbem-28230	24	6	firm	firm	ADJ
fbem-28230	24	7	performance	performance	NOUN
fbem-28230	24	8	chen	chen	PROPN
fbem-28230	24	9	junlan	junlan	PROPN
fbem-28230	24	10	and	and	CCONJ
fbem-28230	24	11	xie	xie	PROPN
fbem-28230	24	12	chi	chi	PROPN
fbem-28230	24	13	conducted	conduct	VERB
fbem-28230	24	14	an	an	DET
fbem-28230	24	15	empirical	empirical	ADJ
fbem-28230	24	16	study	study	NOUN
fbem-28230	24	17	on	on	ADP
fbem-28230	24	18	the	the	DET
fbem-28230	24	19	disclosure	disclosure	NOUN
fbem-28230	24	20	quality	quality	NOUN
fbem-28230	24	21	of	of	ADP
fbem-28230	24	22	listed	list	VERB
fbem-28230	24	23	companies	company	NOUN
fbem-28230	24	24	in	in	ADP
fbem-28230	24	25	shanghai	shanghai	PROPN
fbem-28230	24	26	and	and	CCONJ
fbem-28230	24	27	shenzhen	shenzhen	PROPN
fbem-28230	24	28	.	.	PUNCT
fbem-28230	25	1	the	the	DET
fbem-28230	25	2	results	result	NOUN
fbem-28230	25	3	of	of	ADP
fbem-28230	25	4	the	the	DET
fbem-28230	25	5	study	study	NOUN
fbem-28230	25	6	show	show	VERB
fbem-28230	25	7	that	that	SCONJ
fbem-28230	25	8	the	the	DET
fbem-28230	25	9	disclosure	disclosure	NOUN
fbem-28230	25	10	quality	quality	NOUN
fbem-28230	25	11	is	be	AUX
fbem-28230	25	12	greatly	greatly	ADV
fbem-28230	25	13	influenced	influence	VERB
fbem-28230	25	14	by	by	ADP
fbem-28230	25	15	the	the	DET
fbem-28230	25	16	industry	industry	NOUN
fbem-28230	25	17	and	and	CCONJ
fbem-28230	25	18	regulatory	regulatory	ADJ
fbem-28230	25	19	83	83	NUM
fbem-28230	25	20	environment	environment	NOUN
fbem-28230	25	21	in	in	ADP
fbem-28230	25	22	which	which	PRON
fbem-28230	25	23	the	the	DET
fbem-28230	25	24	company	company	NOUN
fbem-28230	25	25	is	be	AUX
fbem-28230	25	26	located	locate	VERB
fbem-28230	25	27	.	.	PUNCT
fbem-28230	26	1	[	[	X
fbem-28230	26	2	9	9	NUM
fbem-28230	26	3	]	]	SYM
fbem-28230	26	4	li	li	PROPN
fbem-28230	26	5	mengmeng	mengmeng	PROPN
fbem-28230	26	6	focuses	focus	VERB
fbem-28230	26	7	on	on	ADP
fbem-28230	26	8	listed	list	VERB
fbem-28230	26	9	companies	company	NOUN
fbem-28230	26	10	in	in	ADP
fbem-28230	26	11	the	the	DET
fbem-28230	26	12	manufacturing	manufacturing	NOUN
fbem-28230	26	13	industry	industry	NOUN
fbem-28230	26	14	and	and	CCONJ
fbem-28230	26	15	finds	find	VERB
fbem-28230	26	16	that	that	SCONJ
fbem-28230	26	17	there	there	PRON
fbem-28230	26	18	is	be	VERB
fbem-28230	26	19	a	a	DET
fbem-28230	26	20	significant	significant	ADJ
fbem-28230	26	21	positive	positive	ADJ
fbem-28230	26	22	relationship	relationship	NOUN
fbem-28230	26	23	between	between	ADP
fbem-28230	26	24	internal	internal	ADJ
fbem-28230	26	25	control	control	NOUN
fbem-28230	26	26	quality	quality	NOUN
fbem-28230	26	27	and	and	CCONJ
fbem-28230	26	28	financial	financial	ADJ
fbem-28230	26	29	performance	performance	NOUN
fbem-28230	26	30	,	,	PUNCT
fbem-28230	26	31	and	and	CCONJ
fbem-28230	26	32	the	the	DET
fbem-28230	26	33	disclosure	disclosure	NOUN
fbem-28230	26	34	of	of	ADP
fbem-28230	26	35	social	social	ADJ
fbem-28230	26	36	responsibility	responsibility	NOUN
fbem-28230	26	37	information	information	NOUN
fbem-28230	26	38	also	also	ADV
fbem-28230	26	39	has	have	VERB
fbem-28230	26	40	a	a	DET
fbem-28230	26	41	significant	significant	ADJ
fbem-28230	26	42	impact	impact	NOUN
fbem-28230	26	43	on	on	ADP
fbem-28230	26	44	financial	financial	ADJ
fbem-28230	26	45	performance	performance	NOUN
fbem-28230	26	46	[	[	X
fbem-28230	26	47	10	10	NUM
fbem-28230	26	48	]	]	PUNCT
fbem-28230	26	49	.	.	PUNCT
fbem-28230	27	1	in	in	ADP
fbem-28230	27	2	contrast	contrast	NOUN
fbem-28230	27	3	,	,	PUNCT
fbem-28230	27	4	fang	fang	PROPN
fbem-28230	27	5	finds	find	VERB
fbem-28230	27	6	that	that	SCONJ
fbem-28230	27	7	the	the	DET
fbem-28230	27	8	long	long	ADJ
fbem-28230	27	9	-	-	PUNCT
fbem-28230	27	10	term	term	NOUN
fbem-28230	27	11	impact	impact	NOUN
fbem-28230	27	12	of	of	ADP
fbem-28230	27	13	accounting	accounting	NOUN
fbem-28230	27	14	disclosure	disclosure	NOUN
fbem-28230	27	15	quality	quality	NOUN
fbem-28230	27	16	on	on	ADP
fbem-28230	27	17	firm	firm	ADJ
fbem-28230	27	18	performance	performance	NOUN
fbem-28230	27	19	is	be	AUX
fbem-28230	27	20	more	more	ADV
fbem-28230	27	21	pronounced	pronounced	ADJ
fbem-28230	27	22	.	.	PUNCT
fbem-28230	28	1	moreover	moreover	ADV
fbem-28230	28	2	,	,	PUNCT
fbem-28230	28	3	the	the	DET
fbem-28230	28	4	impact	impact	NOUN
fbem-28230	28	5	of	of	ADP
fbem-28230	28	6	disclosure	disclosure	NOUN
fbem-28230	28	7	on	on	ADP
fbem-28230	28	8	firm	firm	ADJ
fbem-28230	28	9	performance	performance	NOUN
fbem-28230	28	10	depends	depend	VERB
fbem-28230	28	11	on	on	ADP
fbem-28230	28	12	the	the	DET
fbem-28230	28	13	specific	specific	ADJ
fbem-28230	28	14	type	type	NOUN
fbem-28230	28	15	of	of	ADP
fbem-28230	28	16	disclosure	disclosure	NOUN
fbem-28230	28	17	[	[	X
fbem-28230	28	18	11	11	NUM
fbem-28230	28	19	]	]	PUNCT
fbem-28230	28	20	.	.	PUNCT
fbem-28230	29	1	2.4	2.4	NUM
fbem-28230	29	2	.	.	PUNCT
fbem-28230	30	1	studies	study	NOUN
fbem-28230	30	2	on	on	ADP
fbem-28230	30	3	internal	internal	ADJ
fbem-28230	30	4	controls	control	NOUN
fbem-28230	30	5	and	and	CCONJ
fbem-28230	30	6	disclosure	disclosure	NOUN
fbem-28230	30	7	of	of	ADP
fbem-28230	30	8	luckin	luckin	ADJ
fbem-28230	30	9	coffee	coffee	NOUN
fbem-28230	30	10	and	and	CCONJ
fbem-28230	30	11	starbucks	starbuck	NOUN
fbem-28230	30	12	coffee	coffee	NOUN
fbem-28230	30	13	song	song	NOUN
fbem-28230	30	14	hongjie	hongjie	PROPN
fbem-28230	30	15	's	's	PART
fbem-28230	30	16	investigation	investigation	NOUN
fbem-28230	30	17	revealed	reveal	VERB
fbem-28230	30	18	that	that	SCONJ
fbem-28230	30	19	luckin	luckin	ADJ
fbem-28230	30	20	coffee	coffee	NOUN
fbem-28230	30	21	was	be	AUX
fbem-28230	30	22	deficient	deficient	ADJ
fbem-28230	30	23	in	in	ADP
fbem-28230	30	24	several	several	ADJ
fbem-28230	30	25	key	key	ADJ
fbem-28230	30	26	areas	area	NOUN
fbem-28230	30	27	,	,	PUNCT
fbem-28230	30	28	including	include	VERB
fbem-28230	30	29	transparency	transparency	NOUN
fbem-28230	30	30	and	and	CCONJ
fbem-28230	30	31	timely	timely	ADJ
fbem-28230	30	32	disclosure	disclosure	NOUN
fbem-28230	30	33	of	of	ADP
fbem-28230	30	34	information	information	NOUN
fbem-28230	30	35	.	.	PUNCT
fbem-28230	31	1	these	these	DET
fbem-28230	31	2	deficiencies	deficiency	NOUN
fbem-28230	31	3	ultimately	ultimately	ADV
fbem-28230	31	4	led	lead	VERB
fbem-28230	31	5	to	to	ADP
fbem-28230	31	6	the	the	DET
fbem-28230	31	7	occurrence	occurrence	NOUN
fbem-28230	31	8	of	of	ADP
fbem-28230	31	9	financial	financial	ADJ
fbem-28230	31	10	fraud	fraud	NOUN
fbem-28230	31	11	,	,	PUNCT
fbem-28230	31	12	which	which	PRON
fbem-28230	31	13	seriously	seriously	ADV
fbem-28230	31	14	damaged	damage	VERB
fbem-28230	31	15	the	the	DET
fbem-28230	31	16	company	company	NOUN
fbem-28230	31	17	's	's	PART
fbem-28230	31	18	reputation	reputation	NOUN
fbem-28230	31	19	and	and	CCONJ
fbem-28230	31	20	reduced	reduce	VERB
fbem-28230	31	21	investor	investor	NOUN
fbem-28230	31	22	confidence	confidence	NOUN
fbem-28230	31	23	[	[	X
fbem-28230	31	24	3	3	NUM
fbem-28230	31	25	]	]	PUNCT
fbem-28230	31	26	.	.	PUNCT
fbem-28230	32	1	wang	wang	PROPN
fbem-28230	32	2	chengyu	chengyu	PROPN
fbem-28230	32	3	's	's	PART
fbem-28230	32	4	study	study	NOUN
fbem-28230	32	5	concluded	conclude	VERB
fbem-28230	32	6	that	that	SCONJ
fbem-28230	32	7	the	the	DET
fbem-28230	32	8	lack	lack	NOUN
fbem-28230	32	9	of	of	ADP
fbem-28230	32	10	internal	internal	ADJ
fbem-28230	32	11	control	control	NOUN
fbem-28230	32	12	is	be	AUX
fbem-28230	32	13	an	an	DET
fbem-28230	32	14	important	important	ADJ
fbem-28230	32	15	factor	factor	NOUN
fbem-28230	32	16	leading	lead	VERB
fbem-28230	32	17	to	to	ADP
fbem-28230	32	18	the	the	DET
fbem-28230	32	19	occurrence	occurrence	NOUN
fbem-28230	32	20	of	of	ADP
fbem-28230	32	21	financial	financial	ADJ
fbem-28230	32	22	fraud	fraud	NOUN
fbem-28230	33	1	[	[	X
fbem-28230	33	2	4	4	NUM
fbem-28230	33	3	]	]	PUNCT
fbem-28230	33	4	.	.	PUNCT
fbem-28230	34	1	research	research	NOUN
fbem-28230	34	2	shows	show	VERB
fbem-28230	34	3	that	that	SCONJ
fbem-28230	34	4	starbucks	starbuck	NOUN
fbem-28230	34	5	pays	pay	VERB
fbem-28230	34	6	special	special	ADJ
fbem-28230	34	7	attention	attention	NOUN
fbem-28230	34	8	to	to	ADP
fbem-28230	34	9	the	the	DET
fbem-28230	34	10	transparency	transparency	NOUN
fbem-28230	34	11	of	of	ADP
fbem-28230	34	12	financial	financial	ADJ
fbem-28230	34	13	information	information	NOUN
fbem-28230	34	14	and	and	CCONJ
fbem-28230	34	15	creates	create	VERB
fbem-28230	34	16	a	a	DET
fbem-28230	34	17	good	good	ADJ
fbem-28230	34	18	internal	internal	ADJ
fbem-28230	34	19	control	control	NOUN
fbem-28230	34	20	environment	environment	NOUN
fbem-28230	35	1	[	[	X
fbem-28230	35	2	5	5	NUM
fbem-28230	35	3	,	,	PUNCT
fbem-28230	35	4	6	6	NUM
fbem-28230	35	5	]	]	PUNCT
fbem-28230	35	6	.	.	PUNCT
fbem-28230	36	1	starbucks	starbucks	PROPN
fbem-28230	36	2	'	'	PART
fbem-28230	36	3	financial	financial	ADJ
fbem-28230	36	4	results	result	NOUN
fbem-28230	36	5	show	show	VERB
fbem-28230	36	6	stable	stable	ADJ
fbem-28230	36	7	global	global	ADJ
fbem-28230	36	8	operating	operating	NOUN
fbem-28230	36	9	results	result	NOUN
fbem-28230	36	10	and	and	CCONJ
fbem-28230	36	11	increased	increase	VERB
fbem-28230	36	12	consolidated	consolidated	ADJ
fbem-28230	36	13	net	net	ADJ
fbem-28230	36	14	sales	sale	NOUN
fbem-28230	36	15	in	in	ADP
fbem-28230	36	16	the	the	DET
fbem-28230	36	17	fourth	fourth	ADJ
fbem-28230	36	18	quarter	quarter	NOUN
fbem-28230	36	19	and	and	CCONJ
fbem-28230	36	20	full	full	ADJ
fbem-28230	36	21	year	year	NOUN
fbem-28230	36	22	of	of	ADP
fbem-28230	36	23	fiscal	fiscal	ADJ
fbem-28230	36	24	2022	2022	NUM
fbem-28230	36	25	,	,	PUNCT
fbem-28230	36	26	demonstrating	demonstrate	VERB
fbem-28230	36	27	the	the	DET
fbem-28230	36	28	effectiveness	effectiveness	NOUN
fbem-28230	36	29	of	of	ADP
fbem-28230	36	30	its	its	PRON
fbem-28230	36	31	internal	internal	ADJ
fbem-28230	36	32	controls	control	NOUN
fbem-28230	36	33	and	and	CCONJ
fbem-28230	36	34	operating	operating	NOUN
fbem-28230	36	35	procedures	procedure	NOUN
fbem-28230	36	36	[	[	X
fbem-28230	36	37	7	7	NUM
fbem-28230	36	38	]	]	PUNCT
fbem-28230	36	39	.	.	PUNCT
fbem-28230	37	1	starbucks	starbuck	NOUN
fbem-28230	37	2	released	release	VERB
fbem-28230	37	3	its	its	PRON
fbem-28230	37	4	2020	2020	NUM
fbem-28230	37	5	year	year	NOUN
fbem-28230	37	6	-	-	PUNCT
fbem-28230	37	7	end	end	NOUN
fbem-28230	37	8	summary	summary	NOUN
fbem-28230	37	9	,	,	PUNCT
fbem-28230	37	10	which	which	PRON
fbem-28230	37	11	further	far	ADV
fbem-28230	37	12	underscores	underscore	VERB
fbem-28230	37	13	the	the	DET
fbem-28230	37	14	company	company	NOUN
fbem-28230	37	15	's	's	PART
fbem-28230	37	16	commitment	commitment	NOUN
fbem-28230	37	17	to	to	ADP
fbem-28230	37	18	transparency	transparency	NOUN
fbem-28230	37	19	and	and	CCONJ
fbem-28230	37	20	accountability	accountability	NOUN
fbem-28230	37	21	with	with	ADP
fbem-28230	37	22	respect	respect	NOUN
fbem-28230	37	23	to	to	ADP
fbem-28230	37	24	internal	internal	ADJ
fbem-28230	37	25	controls	control	NOUN
fbem-28230	37	26	and	and	CCONJ
fbem-28230	37	27	disclosure	disclosure	NOUN
fbem-28230	37	28	[	[	X
fbem-28230	37	29	8	8	NUM
fbem-28230	37	30	]	]	SYM
fbem-28230	37	31	.	.	PUNCT
fbem-28230	38	1	3	3	X
fbem-28230	38	2	.	.	X
fbem-28230	38	3	case	case	NOUN
fbem-28230	38	4	narrative	narrative	NOUN
fbem-28230	38	5	3.1	3.1	NUM
fbem-28230	38	6	.	.	PUNCT
fbem-28230	38	7	introduction	introduction	NOUN
fbem-28230	38	8	to	to	ADP
fbem-28230	38	9	luckin	luckin	ADJ
fbem-28230	38	10	coffee	coffee	NOUN
fbem-28230	38	11	since	since	SCONJ
fbem-28230	38	12	its	its	PRON
fbem-28230	38	13	establishment	establishment	NOUN
fbem-28230	38	14	in	in	ADP
fbem-28230	38	15	2017	2017	NUM
fbem-28230	38	16	,	,	PUNCT
fbem-28230	38	17	luckin	luckin	PROPN
fbem-28230	38	18	's	's	PART
fbem-28230	38	19	distinctive	distinctive	ADJ
fbem-28230	38	20	business	business	NOUN
fbem-28230	38	21	model	model	NOUN
fbem-28230	38	22	and	and	CCONJ
fbem-28230	38	23	market	market	NOUN
fbem-28230	38	24	positioning	positioning	NOUN
fbem-28230	38	25	have	have	AUX
fbem-28230	38	26	enabled	enable	VERB
fbem-28230	38	27	it	it	PRON
fbem-28230	38	28	to	to	PART
fbem-28230	38	29	stand	stand	VERB
fbem-28230	38	30	out	out	ADP
fbem-28230	38	31	from	from	ADP
fbem-28230	38	32	fierce	fierce	ADJ
fbem-28230	38	33	competition	competition	NOUN
fbem-28230	38	34	,	,	PUNCT
fbem-28230	38	35	with	with	ADP
fbem-28230	38	36	great	great	ADJ
fbem-28230	38	37	potential	potential	NOUN
fbem-28230	38	38	for	for	ADP
fbem-28230	38	39	growth	growth	NOUN
fbem-28230	38	40	and	and	CCONJ
fbem-28230	38	41	market	market	NOUN
fbem-28230	38	42	expansion	expansion	NOUN
fbem-28230	38	43	.	.	PUNCT
fbem-28230	39	1	the	the	DET
fbem-28230	39	2	company	company	NOUN
fbem-28230	39	3	has	have	AUX
fbem-28230	39	4	established	establish	VERB
fbem-28230	39	5	a	a	DET
fbem-28230	39	6	comprehensive	comprehensive	ADJ
fbem-28230	39	7	operating	operating	NOUN
fbem-28230	39	8	structure	structure	NOUN
fbem-28230	39	9	that	that	PRON
fbem-28230	39	10	includes	include	VERB
fbem-28230	39	11	store	store	NOUN
fbem-28230	39	12	operations	operation	NOUN
fbem-28230	39	13	,	,	PUNCT
fbem-28230	39	14	coffee	coffee	NOUN
fbem-28230	39	15	farming	farming	NOUN
fbem-28230	39	16	,	,	PUNCT
fbem-28230	39	17	processing	processing	NOUN
fbem-28230	39	18	,	,	PUNCT
fbem-28230	39	19	logistics	logistic	NOUN
fbem-28230	39	20	and	and	CCONJ
fbem-28230	39	21	distribution	distribution	NOUN
fbem-28230	39	22	.	.	PUNCT
fbem-28230	40	1	a	a	DET
fbem-28230	40	2	review	review	NOUN
fbem-28230	40	3	of	of	ADP
fbem-28230	40	4	publicly	publicly	ADV
fbem-28230	40	5	available	available	ADJ
fbem-28230	40	6	financial	financial	ADJ
fbem-28230	40	7	data	datum	NOUN
fbem-28230	40	8	shows	show	VERB
fbem-28230	40	9	that	that	SCONJ
fbem-28230	40	10	luckin	luckin	ADJ
fbem-28230	40	11	coffee	coffee	NOUN
fbem-28230	40	12	's	's	PART
fbem-28230	40	13	revenue	revenue	NOUN
fbem-28230	40	14	growth	growth	NOUN
fbem-28230	40	15	has	have	AUX
fbem-28230	40	16	accelerated	accelerate	VERB
fbem-28230	40	17	since	since	SCONJ
fbem-28230	40	18	its	its	PRON
fbem-28230	40	19	inception	inception	NOUN
fbem-28230	40	20	,	,	PUNCT
fbem-28230	40	21	and	and	CCONJ
fbem-28230	40	22	in	in	ADP
fbem-28230	40	23	2019	2019	NUM
fbem-28230	40	24	,	,	PUNCT
fbem-28230	40	25	luckin	luckin	PROPN
fbem-28230	40	26	successfully	successfully	ADV
fbem-28230	40	27	went	go	VERB
fbem-28230	40	28	public	public	ADJ
fbem-28230	40	29	on	on	ADP
fbem-28230	40	30	the	the	DET
fbem-28230	40	31	nasdaq	nasdaq	NOUN
fbem-28230	40	32	.	.	PUNCT
fbem-28230	41	1	despite	despite	SCONJ
fbem-28230	41	2	obstacles	obstacle	NOUN
fbem-28230	41	3	such	such	ADJ
fbem-28230	41	4	as	as	ADP
fbem-28230	41	5	financial	financial	ADJ
fbem-28230	41	6	fraud	fraud	NOUN
fbem-28230	41	7	and	and	CCONJ
fbem-28230	41	8	delisting	delisting	NOUN
fbem-28230	41	9	,	,	PUNCT
fbem-28230	41	10	the	the	DET
fbem-28230	41	11	company	company	NOUN
fbem-28230	41	12	has	have	AUX
fbem-28230	41	13	demonstrated	demonstrate	VERB
fbem-28230	41	14	its	its	PRON
fbem-28230	41	15	ability	ability	NOUN
fbem-28230	41	16	to	to	PART
fbem-28230	41	17	restore	restore	VERB
fbem-28230	41	18	market	market	NOUN
fbem-28230	41	19	confidence	confidence	NOUN
fbem-28230	41	20	and	and	CCONJ
fbem-28230	41	21	achieve	achieve	VERB
fbem-28230	41	22	sustainable	sustainable	ADJ
fbem-28230	41	23	business	business	NOUN
fbem-28230	41	24	growth	growth	NOUN
fbem-28230	41	25	through	through	ADP
fbem-28230	41	26	internal	internal	ADJ
fbem-28230	41	27	corrections	correction	NOUN
fbem-28230	41	28	and	and	CCONJ
fbem-28230	41	29	market	market	NOUN
fbem-28230	41	30	strategy	strategy	NOUN
fbem-28230	41	31	adjustments	adjustment	NOUN
fbem-28230	41	32	.	.	PUNCT
fbem-28230	42	1	3.2	3.2	NUM
fbem-28230	42	2	.	.	PUNCT
fbem-28230	42	3	introduction	introduction	NOUN
fbem-28230	42	4	to	to	ADP
fbem-28230	42	5	starbucks	starbuck	NOUN
fbem-28230	42	6	coffee	coffee	NOUN
fbem-28230	42	7	since	since	SCONJ
fbem-28230	42	8	its	its	PRON
fbem-28230	42	9	founding	founding	NOUN
fbem-28230	42	10	in	in	ADP
fbem-28230	42	11	1971	1971	NUM
fbem-28230	42	12	in	in	ADP
fbem-28230	42	13	seattle	seattle	PROPN
fbem-28230	42	14	,	,	PUNCT
fbem-28230	42	15	usa	usa	PROPN
fbem-28230	42	16	,	,	PUNCT
fbem-28230	42	17	starbucks	starbuck	NOUN
fbem-28230	42	18	coffee	coffee	NOUN
fbem-28230	42	19	has	have	AUX
fbem-28230	42	20	grown	grow	VERB
fbem-28230	42	21	from	from	ADP
fbem-28230	42	22	a	a	DET
fbem-28230	42	23	simple	simple	ADJ
fbem-28230	42	24	retailer	retailer	NOUN
fbem-28230	42	25	of	of	ADP
fbem-28230	42	26	coffee	coffee	NOUN
fbem-28230	42	27	beans	bean	NOUN
fbem-28230	42	28	to	to	ADP
fbem-28230	42	29	the	the	DET
fbem-28230	42	30	world	world	NOUN
fbem-28230	42	31	's	's	PART
fbem-28230	42	32	preeminent	preeminent	ADJ
fbem-28230	42	33	coffee	coffee	NOUN
fbem-28230	42	34	chain	chain	NOUN
fbem-28230	42	35	.	.	PUNCT
fbem-28230	43	1	in	in	ADP
fbem-28230	43	2	fiscal	fiscal	ADJ
fbem-28230	43	3	year	year	NOUN
fbem-28230	43	4	2023	2023	NUM
fbem-28230	43	5	,	,	PUNCT
fbem-28230	43	6	starbucks	starbuck	NOUN
fbem-28230	43	7	continued	continue	VERB
fbem-28230	43	8	to	to	PART
fbem-28230	43	9	be	be	AUX
fbem-28230	43	10	profitable	profitable	ADJ
fbem-28230	43	11	,	,	PUNCT
fbem-28230	43	12	achieving	achieve	VERB
fbem-28230	43	13	the	the	DET
fbem-28230	43	14	high	high	ADJ
fbem-28230	43	15	end	end	NOUN
fbem-28230	43	16	of	of	ADP
fbem-28230	43	17	its	its	PRON
fbem-28230	43	18	full	full	ADJ
fbem-28230	43	19	-	-	PUNCT
fbem-28230	43	20	year	year	NOUN
fbem-28230	43	21	guidance	guidance	NOUN
fbem-28230	43	22	and	and	CCONJ
fbem-28230	43	23	driving	drive	VERB
fbem-28230	43	24	revenue	revenue	NOUN
fbem-28230	43	25	growth	growth	NOUN
fbem-28230	43	26	,	,	PUNCT
fbem-28230	43	27	efficiency	efficiency	NOUN
fbem-28230	43	28	improvements	improvement	NOUN
fbem-28230	43	29	and	and	CCONJ
fbem-28230	43	30	margin	margin	NOUN
fbem-28230	43	31	expansion	expansion	NOUN
fbem-28230	43	32	.	.	PUNCT
fbem-28230	44	1	to	to	PART
fbem-28230	44	2	achieve	achieve	VERB
fbem-28230	44	3	its	its	PRON
fbem-28230	44	4	global	global	ADJ
fbem-28230	44	5	strategic	strategic	ADJ
fbem-28230	44	6	goals	goal	NOUN
fbem-28230	44	7	,	,	PUNCT
fbem-28230	44	8	starbucks	starbuck	NOUN
fbem-28230	44	9	raised	raise	VERB
fbem-28230	44	10	capital	capital	NOUN
fbem-28230	44	11	through	through	ADP
fbem-28230	44	12	the	the	DET
fbem-28230	44	13	issuance	issuance	NOUN
fbem-28230	44	14	of	of	ADP
fbem-28230	44	15	equity	equity	NOUN
fbem-28230	44	16	and	and	CCONJ
fbem-28230	44	17	debt	debt	NOUN
fbem-28230	44	18	securities	security	NOUN
fbem-28230	44	19	.	.	PUNCT
fbem-28230	45	1	despite	despite	SCONJ
fbem-28230	45	2	volatility	volatility	NOUN
fbem-28230	45	3	in	in	ADP
fbem-28230	45	4	its	its	PRON
fbem-28230	45	5	share	share	NOUN
fbem-28230	45	6	price	price	NOUN
fbem-28230	45	7	,	,	PUNCT
fbem-28230	45	8	starbucks	starbuck	NOUN
fbem-28230	45	9	remained	remain	VERB
fbem-28230	45	10	a	a	DET
fbem-28230	45	11	top	top	ADJ
fbem-28230	45	12	choice	choice	NOUN
fbem-28230	45	13	for	for	ADP
fbem-28230	45	14	investors	investor	NOUN
fbem-28230	45	15	due	due	ADP
fbem-28230	45	16	to	to	ADP
fbem-28230	45	17	its	its	PRON
fbem-28230	45	18	stability	stability	NOUN
fbem-28230	45	19	and	and	CCONJ
fbem-28230	45	20	favorable	favorable	ADJ
fbem-28230	45	21	market	market	NOUN
fbem-28230	45	22	outlook	outlook	NOUN
fbem-28230	45	23	.	.	PUNCT
fbem-28230	46	1	4	4	X
fbem-28230	46	2	.	.	X
fbem-28230	46	3	status	status	NOUN
fbem-28230	46	4	of	of	ADP
fbem-28230	46	5	internal	internal	ADJ
fbem-28230	46	6	control	control	NOUN
fbem-28230	46	7	disclosure	disclosure	NOUN
fbem-28230	46	8	of	of	ADP
fbem-28230	46	9	luckin	luckin	ADJ
fbem-28230	46	10	coffee	coffee	NOUN
fbem-28230	46	11	and	and	CCONJ
fbem-28230	46	12	starbucks	starbuck	NOUN
fbem-28230	46	13	coffee	coffee	NOUN
fbem-28230	46	14	4.1	4.1	NUM
fbem-28230	46	15	.	.	PUNCT
fbem-28230	47	1	current	current	ADJ
fbem-28230	47	2	status	status	NOUN
fbem-28230	47	3	of	of	ADP
fbem-28230	47	4	luckin	luckin	PROPN
fbem-28230	47	5	coffee	coffee	NOUN
fbem-28230	47	6	's	's	PART
fbem-28230	47	7	disclosure	disclosure	NOUN
fbem-28230	47	8	of	of	ADP
fbem-28230	47	9	internal	internal	ADJ
fbem-28230	47	10	control	control	NOUN
fbem-28230	47	11	information	information	NOUN
fbem-28230	47	12	following	follow	VERB
fbem-28230	47	13	the	the	DET
fbem-28230	47	14	financial	financial	PROPN
fbem-28230	47	15	fraud	fraud	PROPN
fbem-28230	47	16	incident	incident	PROPN
fbem-28230	47	17	,	,	PUNCT
fbem-28230	47	18	luckin	luckin	ADJ
fbem-28230	47	19	coffee	coffee	NOUN
fbem-28230	47	20	has	have	AUX
fbem-28230	47	21	taken	take	VERB
fbem-28230	47	22	steps	step	NOUN
fbem-28230	47	23	to	to	PART
fbem-28230	47	24	strengthen	strengthen	VERB
fbem-28230	47	25	its	its	PRON
fbem-28230	47	26	corporate	corporate	ADJ
fbem-28230	47	27	governance	governance	NOUN
fbem-28230	47	28	and	and	CCONJ
fbem-28230	47	29	internal	internal	ADJ
fbem-28230	47	30	control	control	NOUN
fbem-28230	47	31	system	system	NOUN
fbem-28230	47	32	.	.	PUNCT
fbem-28230	48	1	in	in	ADP
fbem-28230	48	2	this	this	DET
fbem-28230	48	3	regard	regard	NOUN
fbem-28230	48	4	,	,	PUNCT
fbem-28230	48	5	the	the	DET
fbem-28230	48	6	company	company	NOUN
fbem-28230	48	7	released	release	VERB
fbem-28230	48	8	"	"	PUNCT
fbem-28230	48	9	change	change	NOUN
fbem-28230	48	10	and	and	CCONJ
fbem-28230	48	11	reinvention	reinvention	VERB
fbem-28230	48	12	luckin	luckin	ADJ
fbem-28230	48	13	coffee	coffee	NOUN
fbem-28230	48	14	corporate	corporate	ADJ
fbem-28230	48	15	governance	governance	NOUN
fbem-28230	48	16	report	report	NOUN
fbem-28230	48	17	2020	2020	NUM
fbem-28230	48	18	-	-	SYM
fbem-28230	48	19	2022	2022	NUM
fbem-28230	48	20	"	"	PUNCT
fbem-28230	48	21	,	,	PUNCT
fbem-28230	48	22	which	which	PRON
fbem-28230	48	23	describes	describe	VERB
fbem-28230	48	24	the	the	DET
fbem-28230	48	25	company	company	NOUN
fbem-28230	48	26	's	's	PART
fbem-28230	48	27	initiatives	initiative	NOUN
fbem-28230	48	28	and	and	CCONJ
fbem-28230	48	29	achievements	achievement	NOUN
fbem-28230	48	30	in	in	ADP
fbem-28230	48	31	reshaping	reshape	VERB
fbem-28230	48	32	its	its	PRON
fbem-28230	48	33	value	value	NOUN
fbem-28230	48	34	system	system	NOUN
fbem-28230	48	35	,	,	PUNCT
fbem-28230	48	36	optimizing	optimize	VERB
fbem-28230	48	37	its	its	PRON
fbem-28230	48	38	governance	governance	NOUN
fbem-28230	48	39	system	system	NOUN
fbem-28230	48	40	,	,	PUNCT
fbem-28230	48	41	and	and	CCONJ
fbem-28230	48	42	strengthening	strengthen	VERB
fbem-28230	48	43	its	its	PRON
fbem-28230	48	44	internal	internal	ADJ
fbem-28230	48	45	controls	control	NOUN
fbem-28230	48	46	.	.	PUNCT
fbem-28230	49	1	luckin	luckin	PROPN
fbem-28230	49	2	has	have	AUX
fbem-28230	49	3	also	also	ADV
fbem-28230	49	4	emphasized	emphasize	VERB
fbem-28230	49	5	a	a	DET
fbem-28230	49	6	corporate	corporate	ADJ
fbem-28230	49	7	culture	culture	NOUN
fbem-28230	49	8	of	of	ADP
fbem-28230	49	9	integrity	integrity	NOUN
fbem-28230	49	10	,	,	PUNCT
fbem-28230	49	11	revised	revise	VERB
fbem-28230	49	12	its	its	PRON
fbem-28230	49	13	code	code	NOUN
fbem-28230	49	14	of	of	ADP
fbem-28230	49	15	business	business	NOUN
fbem-28230	49	16	ethics	ethic	NOUN
fbem-28230	49	17	and	and	CCONJ
fbem-28230	49	18	morals	moral	NOUN
fbem-28230	49	19	,	,	PUNCT
fbem-28230	49	20	enhanced	enhance	VERB
fbem-28230	49	21	its	its	PRON
fbem-28230	49	22	accounting	accounting	NOUN
fbem-28230	49	23	and	and	CCONJ
fbem-28230	49	24	financial	financial	ADJ
fbem-28230	49	25	reporting	reporting	NOUN
fbem-28230	49	26	staff	staff	NOUN
fbem-28230	49	27	,	,	PUNCT
fbem-28230	49	28	and	and	CCONJ
fbem-28230	49	29	strengthened	strengthen	VERB
fbem-28230	49	30	key	key	ADJ
fbem-28230	49	31	business	business	NOUN
fbem-28230	49	32	controls	control	NOUN
fbem-28230	49	33	.	.	PUNCT
fbem-28230	50	1	in	in	ADP
fbem-28230	50	2	terms	term	NOUN
fbem-28230	50	3	of	of	ADP
fbem-28230	50	4	information	information	NOUN
fbem-28230	50	5	disclosure	disclosure	NOUN
fbem-28230	50	6	,	,	PUNCT
fbem-28230	50	7	luckin	luckin	PROPN
fbem-28230	50	8	has	have	AUX
fbem-28230	50	9	strengthened	strengthen	VERB
fbem-28230	50	10	its	its	PRON
fbem-28230	50	11	information	information	NOUN
fbem-28230	50	12	communication	communication	NOUN
fbem-28230	50	13	system	system	NOUN
fbem-28230	50	14	to	to	PART
fbem-28230	50	15	ensure	ensure	VERB
fbem-28230	50	16	the	the	DET
fbem-28230	50	17	accuracy	accuracy	NOUN
fbem-28230	50	18	of	of	ADP
fbem-28230	50	19	data	datum	NOUN
fbem-28230	50	20	dissemination	dissemination	NOUN
fbem-28230	50	21	.	.	PUNCT
fbem-28230	51	1	in	in	ADP
fbem-28230	51	2	addition	addition	NOUN
fbem-28230	51	3	,	,	PUNCT
fbem-28230	51	4	the	the	DET
fbem-28230	51	5	company	company	NOUN
fbem-28230	51	6	has	have	AUX
fbem-28230	51	7	implemented	implement	VERB
fbem-28230	51	8	strict	strict	ADJ
fbem-28230	51	9	controls	control	NOUN
fbem-28230	51	10	through	through	ADP
fbem-28230	51	11	digital	digital	ADJ
fbem-28230	51	12	transformation	transformation	NOUN
fbem-28230	51	13	to	to	PART
fbem-28230	51	14	ensure	ensure	VERB
fbem-28230	51	15	food	food	NOUN
fbem-28230	51	16	safety	safety	NOUN
fbem-28230	51	17	.	.	PUNCT
fbem-28230	52	1	4.2	4.2	NUM
fbem-28230	52	2	.	.	PUNCT
fbem-28230	53	1	current	current	ADJ
fbem-28230	53	2	status	status	NOUN
fbem-28230	53	3	of	of	ADP
fbem-28230	53	4	starbucks	starbuck	NOUN
fbem-28230	53	5	coffee	coffee	NOUN
fbem-28230	53	6	's	's	PART
fbem-28230	53	7	disclosure	disclosure	NOUN
fbem-28230	53	8	of	of	ADP
fbem-28230	53	9	internal	internal	ADJ
fbem-28230	53	10	control	control	NOUN
fbem-28230	53	11	information	information	NOUN
fbem-28230	53	12	starbucks	starbuck	NOUN
fbem-28230	53	13	excels	excel	VERB
fbem-28230	53	14	in	in	ADP
fbem-28230	53	15	transparency	transparency	NOUN
fbem-28230	53	16	and	and	CCONJ
fbem-28230	53	17	standardization	standardization	NOUN
fbem-28230	53	18	of	of	ADP
fbem-28230	53	19	internal	internal	ADJ
fbem-28230	53	20	control	control	NOUN
fbem-28230	53	21	information	information	NOUN
fbem-28230	53	22	.	.	PUNCT
fbem-28230	54	1	the	the	DET
fbem-28230	54	2	company	company	NOUN
fbem-28230	54	3	is	be	AUX
fbem-28230	54	4	committed	commit	VERB
fbem-28230	54	5	to	to	ADP
fbem-28230	54	6	its	its	PRON
fbem-28230	54	7	governance	governance	NOUN
fbem-28230	54	8	structure	structure	NOUN
fbem-28230	54	9	and	and	CCONJ
fbem-28230	54	10	has	have	AUX
fbem-28230	54	11	established	establish	VERB
fbem-28230	54	12	independent	independent	ADJ
fbem-28230	54	13	boards	board	NOUN
fbem-28230	54	14	and	and	CCONJ
fbem-28230	54	15	committees	committee	NOUN
fbem-28230	54	16	to	to	PART
fbem-28230	54	17	ensure	ensure	VERB
fbem-28230	54	18	sound	sound	ADJ
fbem-28230	54	19	and	and	CCONJ
fbem-28230	54	20	effective	effective	ADJ
fbem-28230	54	21	decisionmaking	decisionmaking	NOUN
fbem-28230	54	22	.	.	PUNCT
fbem-28230	55	1	the	the	DET
fbem-28230	55	2	company	company	NOUN
fbem-28230	55	3	has	have	AUX
fbem-28230	55	4	implemented	implement	VERB
fbem-28230	55	5	a	a	DET
fbem-28230	55	6	stock	stock	NOUN
fbem-28230	55	7	option	option	NOUN
fbem-28230	55	8	program	program	NOUN
fbem-28230	55	9	to	to	PART
fbem-28230	55	10	increase	increase	VERB
fbem-28230	55	11	employee	employee	NOUN
fbem-28230	55	12	ownership	ownership	NOUN
fbem-28230	55	13	and	and	CCONJ
fbem-28230	55	14	motivation	motivation	NOUN
fbem-28230	55	15	.	.	PUNCT
fbem-28230	56	1	starbucks	starbuck	NOUN
fbem-28230	56	2	is	be	AUX
fbem-28230	56	3	committed	commit	VERB
fbem-28230	56	4	to	to	ADP
fbem-28230	56	5	corporate	corporate	ADJ
fbem-28230	56	6	social	social	ADJ
fbem-28230	56	7	responsibility	responsibility	NOUN
fbem-28230	56	8	.	.	PUNCT
fbem-28230	57	1	for	for	ADP
fbem-28230	57	2	example	example	NOUN
fbem-28230	57	3	,	,	PUNCT
fbem-28230	57	4	the	the	DET
fbem-28230	57	5	beijing	beijing	PROPN
fbem-28230	57	6	starbucks	starbuck	VERB
fbem-28230	57	7	public	public	ADJ
fbem-28230	57	8	welfare	welfare	NOUN
fbem-28230	57	9	foundation	foundation	PROPN
fbem-28230	57	10	leads	lead	VERB
fbem-28230	57	11	a	a	DET
fbem-28230	57	12	number	number	NOUN
fbem-28230	57	13	of	of	ADP
fbem-28230	57	14	public	public	ADJ
fbem-28230	57	15	welfare	welfare	NOUN
fbem-28230	57	16	activities	activity	NOUN
fbem-28230	57	17	,	,	PUNCT
fbem-28230	57	18	such	such	ADJ
fbem-28230	57	19	as	as	ADP
fbem-28230	57	20	the	the	DET
fbem-28230	57	21	yunnan	yunnan	NOUN
fbem-28230	57	22	public	public	ADJ
fbem-28230	57	23	welfare	welfare	NOUN
fbem-28230	57	24	program	program	NOUN
fbem-28230	57	25	and	and	CCONJ
fbem-28230	57	26	star	star	NOUN
fbem-28230	57	27	embroidered	embroider	VERB
fbem-28230	57	28	future	future	NOUN
fbem-28230	57	29	.	.	PUNCT
fbem-28230	58	1	in	in	ADP
fbem-28230	58	2	terms	term	NOUN
fbem-28230	58	3	of	of	ADP
fbem-28230	58	4	product	product	NOUN
fbem-28230	58	5	innovation	innovation	NOUN
fbem-28230	58	6	,	,	PUNCT
fbem-28230	58	7	starbucks	starbuck	NOUN
fbem-28230	58	8	launched	launch	VERB
fbem-28230	58	9	the	the	DET
fbem-28230	58	10	"	"	PUNCT
fbem-28230	58	11	goodgood	goodgood	NOUN
fbem-28230	58	12	starfoodism	starfoodism	NOUN
fbem-28230	58	13	"	"	PUNCT
fbem-28230	58	14	program	program	NOUN
fbem-28230	58	15	,	,	PUNCT
fbem-28230	58	16	which	which	PRON
fbem-28230	58	17	uses	use	VERB
fbem-28230	58	18	environmentally	environmentally	ADV
fbem-28230	58	19	friendly	friendly	ADJ
fbem-28230	58	20	materials	material	NOUN
fbem-28230	58	21	,	,	PUNCT
fbem-28230	58	22	promotes	promote	VERB
fbem-28230	58	23	plant	plant	NOUN
fbem-28230	58	24	-	-	PUNCT
fbem-28230	58	25	based	base	VERB
fbem-28230	58	26	diets	diet	NOUN
fbem-28230	58	27	and	and	CCONJ
fbem-28230	58	28	encourages	encourage	VERB
fbem-28230	58	29	customers	customer	NOUN
fbem-28230	58	30	to	to	PART
fbem-28230	58	31	participate	participate	VERB
fbem-28230	58	32	in	in	ADP
fbem-28230	58	33	environmental	environmental	ADJ
fbem-28230	58	34	protection	protection	NOUN
fbem-28230	58	35	and	and	CCONJ
fbem-28230	58	36	sustainable	sustainable	ADJ
fbem-28230	58	37	development	development	NOUN
fbem-28230	58	38	.	.	PUNCT
fbem-28230	59	1	5	5	X
fbem-28230	59	2	.	.	X
fbem-28230	59	3	case	case	NOUN
fbem-28230	59	4	analysis	analysis	NOUN
fbem-28230	59	5	5.1	5.1	NUM
fbem-28230	59	6	.	.	PUNCT
fbem-28230	60	1	specific	specific	ADJ
fbem-28230	60	2	issues	issue	NOUN
fbem-28230	60	3	in	in	ADP
fbem-28230	60	4	luckin	luckin	PROPN
fbem-28230	60	5	coffee	coffee	NOUN
fbem-28230	60	6	's	's	PART
fbem-28230	60	7	internal	internal	ADJ
fbem-28230	60	8	control	control	NOUN
fbem-28230	60	9	disclosure	disclosure	PROPN
fbem-28230	60	10	luckin	luckin	PROPN
fbem-28230	60	11	coffee	coffee	NOUN
fbem-28230	60	12	is	be	AUX
fbem-28230	60	13	involved	involve	VERB
fbem-28230	60	14	in	in	ADP
fbem-28230	60	15	a	a	DET
fbem-28230	60	16	financial	financial	ADJ
fbem-28230	60	17	fraud	fraud	NOUN
fbem-28230	60	18	scandal	scandal	NOUN
fbem-28230	60	19	involving	involve	VERB
fbem-28230	60	20	approximately	approximately	ADV
fbem-28230	60	21	rmb	rmb	PROPN
fbem-28230	60	22	2.2	2.2	NUM
fbem-28230	60	23	billion	billion	NUM
fbem-28230	60	24	,	,	PUNCT
fbem-28230	60	25	an	an	DET
fbem-28230	60	26	incident	incident	NOUN
fbem-28230	60	27	that	that	PRON
fbem-28230	60	28	has	have	AUX
fbem-28230	60	29	seriously	seriously	ADV
fbem-28230	60	30	damaged	damage	VERB
fbem-28230	60	31	the	the	DET
fbem-28230	60	32	company	company	NOUN
fbem-28230	60	33	's	's	PART
fbem-28230	60	34	credibility	credibility	NOUN
fbem-28230	60	35	and	and	CCONJ
fbem-28230	60	36	negatively	negatively	ADV
fbem-28230	60	37	affected	affect	VERB
fbem-28230	60	38	investors	investor	NOUN
fbem-28230	60	39	'	'	PART
fbem-28230	60	40	interests	interest	NOUN
fbem-28230	60	41	.	.	PUNCT
fbem-28230	61	1	first	first	ADV
fbem-28230	61	2	and	and	CCONJ
fbem-28230	61	3	foremost	foremost	ADV
fbem-28230	61	4	,	,	PUNCT
fbem-28230	61	5	the	the	DET
fbem-28230	61	6	company	company	NOUN
fbem-28230	61	7	's	's	PART
fbem-28230	61	8	internal	internal	ADJ
fbem-28230	61	9	controls	control	NOUN
fbem-28230	61	10	were	be	AUX
fbem-28230	61	11	inadequate	inadequate	ADJ
fbem-28230	61	12	.	.	PUNCT
fbem-28230	62	1	specifically	specifically	ADV
fbem-28230	62	2	,	,	PUNCT
fbem-28230	62	3	luckin	luckin	PROPN
fbem-28230	62	4	coffee	coffee	NOUN
fbem-28230	62	5	's	's	PART
fbem-28230	62	6	description	description	NOUN
fbem-28230	62	7	of	of	ADP
fbem-28230	62	8	key	key	ADJ
fbem-28230	62	9	control	control	NOUN
fbem-28230	62	10	activities	activity	NOUN
fbem-28230	62	11	may	may	AUX
fbem-28230	62	12	lack	lack	VERB
fbem-28230	62	13	sufficient	sufficient	ADJ
fbem-28230	62	14	detail	detail	NOUN
fbem-28230	62	15	,	,	PUNCT
fbem-28230	62	16	and	and	CCONJ
fbem-28230	62	17	the	the	DET
fbem-28230	62	18	disclosure	disclosure	NOUN
fbem-28230	62	19	of	of	ADP
fbem-28230	62	20	corrective	corrective	ADJ
fbem-28230	62	21	actions	action	NOUN
fbem-28230	62	22	and	and	CCONJ
fbem-28230	62	23	consequences	consequence	NOUN
fbem-28230	62	24	of	of	ADP
fbem-28230	62	25	internal	internal	ADJ
fbem-28230	62	26	control	control	NOUN
fbem-28230	62	27	deficiencies	deficiency	NOUN
fbem-28230	62	28	may	may	AUX
fbem-28230	62	29	be	be	AUX
fbem-28230	62	30	inadequate	inadequate	ADJ
fbem-28230	62	31	.	.	PUNCT
fbem-28230	63	1	in	in	ADP
fbem-28230	63	2	addition	addition	NOUN
fbem-28230	63	3	,	,	PUNCT
fbem-28230	63	4	the	the	DET
fbem-28230	63	5	company	company	NOUN
fbem-28230	63	6	did	do	AUX
fbem-28230	63	7	not	not	PART
fbem-28230	63	8	timely	timely	ADV
fbem-28230	63	9	disclose	disclose	VERB
fbem-28230	63	10	relevant	relevant	ADJ
fbem-28230	63	11	information	information	NOUN
fbem-28230	63	12	in	in	ADP
fbem-28230	63	13	this	this	DET
fbem-28230	63	14	financial	financial	PROPN
fbem-28230	63	15	fraud	fraud	PROPN
fbem-28230	63	16	incident	incident	PROPN
fbem-28230	63	17	.	.	PUNCT
fbem-28230	64	1	therefore	therefore	ADV
fbem-28230	64	2	,	,	PUNCT
fbem-28230	64	3	it	it	PRON
fbem-28230	64	4	reflects	reflect	VERB
fbem-28230	64	5	that	that	SCONJ
fbem-28230	64	6	luckin	luckin	ADJ
fbem-28230	64	7	coffee	coffee	NOUN
fbem-28230	64	8	failed	fail	VERB
fbem-28230	64	9	to	to	PART
fbem-28230	64	10	ensure	ensure	VERB
fbem-28230	64	11	the	the	DET
fbem-28230	64	12	authenticity	authenticity	NOUN
fbem-28230	64	13	,	,	PUNCT
fbem-28230	64	14	reliability	reliability	NOUN
fbem-28230	64	15	and	and	CCONJ
fbem-28230	64	16	timeliness	timeliness	NOUN
fbem-28230	64	17	of	of	ADP
fbem-28230	64	18	the	the	DET
fbem-28230	64	19	internal	internal	PROPN
fbem-28230	64	20	control	control	PROPN
fbem-28230	64	21	information	information	NOUN
fbem-28230	64	22	it	it	PRON
fbem-28230	64	23	disclosed	disclose	VERB
fbem-28230	64	24	,	,	PUNCT
fbem-28230	64	25	and	and	CCONJ
fbem-28230	64	26	the	the	DET
fbem-28230	64	27	information	information	NOUN
fbem-28230	64	28	disclosure	disclosure	NOUN
fbem-28230	64	29	mechanism	mechanism	NOUN
fbem-28230	64	30	was	be	AUX
fbem-28230	64	31	not	not	PART
fbem-28230	64	32	sufficiently	sufficiently	ADV
fbem-28230	64	33	sound	sound	ADJ
fbem-28230	64	34	before	before	ADP
fbem-28230	64	35	misleading	mislead	VERB
fbem-28230	64	36	investors	investor	NOUN
fbem-28230	64	37	.	.	PUNCT
fbem-28230	65	1	5.2	5.2	NUM
fbem-28230	65	2	.	.	PUNCT
fbem-28230	65	3	specific	specific	ADJ
fbem-28230	65	4	issues	issue	NOUN
fbem-28230	65	5	in	in	ADP
fbem-28230	65	6	starbucks	starbuck	NOUN
fbem-28230	65	7	coffee	coffee	NOUN
fbem-28230	65	8	's	's	PART
fbem-28230	65	9	internal	internal	ADJ
fbem-28230	65	10	control	control	NOUN
fbem-28230	65	11	disclosure	disclosure	PROPN
fbem-28230	65	12	starbucks	starbuck	NOUN
fbem-28230	65	13	'	'	PART
fbem-28230	65	14	internal	internal	ADJ
fbem-28230	65	15	control	control	NOUN
fbem-28230	65	16	has	have	VERB
fbem-28230	65	17	deficiencies	deficiency	NOUN
fbem-28230	65	18	such	such	ADJ
fbem-28230	65	19	as	as	ADP
fbem-28230	65	20	84	84	NUM
fbem-28230	65	21	inadequate	inadequate	ADJ
fbem-28230	65	22	segregation	segregation	NOUN
fbem-28230	65	23	of	of	ADP
fbem-28230	65	24	duties	duty	NOUN
fbem-28230	65	25	,	,	PUNCT
fbem-28230	65	26	approval	approval	NOUN
fbem-28230	65	27	and	and	CCONJ
fbem-28230	65	28	inspection	inspection	NOUN
fbem-28230	65	29	systems	system	NOUN
fbem-28230	65	30	.	.	PUNCT
fbem-28230	66	1	in	in	ADP
fbem-28230	66	2	terms	term	NOUN
fbem-28230	66	3	of	of	ADP
fbem-28230	66	4	information	information	NOUN
fbem-28230	66	5	disclosure	disclosure	NOUN
fbem-28230	66	6	,	,	PUNCT
fbem-28230	66	7	the	the	DET
fbem-28230	66	8	company	company	NOUN
fbem-28230	66	9	may	may	AUX
fbem-28230	66	10	be	be	AUX
fbem-28230	66	11	found	find	VERB
fbem-28230	66	12	to	to	PART
fbem-28230	66	13	have	have	VERB
fbem-28230	66	14	irregularities	irregularity	NOUN
fbem-28230	66	15	,	,	PUNCT
fbem-28230	66	16	thus	thus	ADV
fbem-28230	66	17	affecting	affect	VERB
fbem-28230	66	18	investors	investor	NOUN
fbem-28230	66	19	'	'	PART
fbem-28230	66	20	and	and	CCONJ
fbem-28230	66	21	stakeholders	stakeholder	NOUN
fbem-28230	66	22	'	'	PART
fbem-28230	66	23	understanding	understanding	NOUN
fbem-28230	66	24	and	and	CCONJ
fbem-28230	66	25	judgment	judgment	NOUN
fbem-28230	66	26	of	of	ADP
fbem-28230	66	27	the	the	DET
fbem-28230	66	28	company	company	NOUN
fbem-28230	66	29	's	's	PART
fbem-28230	66	30	internal	internal	ADJ
fbem-28230	66	31	controls	control	NOUN
fbem-28230	66	32	.	.	PUNCT
fbem-28230	67	1	in	in	ADP
fbem-28230	67	2	addition	addition	NOUN
fbem-28230	67	3	,	,	PUNCT
fbem-28230	67	4	starbucks	starbuck	NOUN
fbem-28230	67	5	has	have	AUX
fbem-28230	67	6	encountered	encounter	VERB
fbem-28230	67	7	food	food	NOUN
fbem-28230	67	8	safety	safety	NOUN
fbem-28230	67	9	problems	problem	NOUN
fbem-28230	67	10	in	in	ADP
fbem-28230	67	11	its	its	PRON
fbem-28230	67	12	stores	store	NOUN
fbem-28230	67	13	in	in	ADP
fbem-28230	67	14	china	china	PROPN
fbem-28230	67	15	,	,	PUNCT
fbem-28230	67	16	which	which	PRON
fbem-28230	67	17	may	may	AUX
fbem-28230	67	18	be	be	AUX
fbem-28230	67	19	related	relate	VERB
fbem-28230	67	20	to	to	ADP
fbem-28230	67	21	internal	internal	ADJ
fbem-28230	67	22	control	control	NOUN
fbem-28230	67	23	deficiencies	deficiency	NOUN
fbem-28230	67	24	.	.	PUNCT
fbem-28230	68	1	despite	despite	SCONJ
fbem-28230	68	2	starbucks	starbuck	NOUN
fbem-28230	68	3	'	'	PART
fbem-28230	68	4	efforts	effort	NOUN
fbem-28230	68	5	in	in	ADP
fbem-28230	68	6	esg	esg	PROPN
fbem-28230	68	7	,	,	PUNCT
fbem-28230	68	8	it	it	PRON
fbem-28230	68	9	is	be	AUX
fbem-28230	68	10	still	still	ADV
fbem-28230	68	11	unknown	unknown	ADJ
fbem-28230	68	12	how	how	SCONJ
fbem-28230	68	13	esg	esg	PROPN
fbem-28230	68	14	can	can	AUX
fbem-28230	68	15	be	be	AUX
fbem-28230	68	16	integrated	integrate	VERB
fbem-28230	68	17	into	into	ADP
fbem-28230	68	18	corporate	corporate	ADJ
fbem-28230	68	19	governance	governance	NOUN
fbem-28230	68	20	and	and	CCONJ
fbem-28230	68	21	internal	internal	ADJ
fbem-28230	68	22	control	control	NOUN
fbem-28230	68	23	.	.	PUNCT
fbem-28230	69	1	increased	increase	VERB
fbem-28230	69	2	competition	competition	NOUN
fbem-28230	69	3	in	in	ADP
fbem-28230	69	4	the	the	DET
fbem-28230	69	5	market	market	NOUN
fbem-28230	69	6	requires	require	VERB
fbem-28230	69	7	starbucks	starbuck	NOUN
fbem-28230	69	8	to	to	PART
fbem-28230	69	9	ensure	ensure	VERB
fbem-28230	69	10	the	the	DET
fbem-28230	69	11	effectiveness	effectiveness	NOUN
fbem-28230	69	12	of	of	ADP
fbem-28230	69	13	internal	internal	ADJ
fbem-28230	69	14	controls	control	NOUN
fbem-28230	69	15	and	and	CCONJ
fbem-28230	69	16	avoid	avoid	VERB
fbem-28230	69	17	risks	risk	NOUN
fbem-28230	69	18	as	as	SCONJ
fbem-28230	69	19	it	it	PRON
fbem-28230	69	20	accelerates	accelerate	VERB
fbem-28230	69	21	its	its	PRON
fbem-28230	69	22	expansion	expansion	NOUN
fbem-28230	69	23	.	.	PUNCT
fbem-28230	70	1	6	6	NUM
fbem-28230	70	2	.	.	PUNCT
fbem-28230	70	3	strategies	strategy	NOUN
fbem-28230	70	4	and	and	CCONJ
fbem-28230	70	5	recommendations	recommendation	NOUN
fbem-28230	70	6	6.1	6.1	NUM
fbem-28230	70	7	.	.	PUNCT
fbem-28230	71	1	improvement	improvement	NOUN
fbem-28230	71	2	of	of	ADP
fbem-28230	71	3	corporate	corporate	ADJ
fbem-28230	71	4	governance	governance	NOUN
fbem-28230	71	5	structure	structure	NOUN
fbem-28230	71	6	in	in	ADP
fbem-28230	71	7	order	order	NOUN
fbem-28230	71	8	to	to	PART
fbem-28230	71	9	reinforce	reinforce	VERB
fbem-28230	71	10	the	the	DET
fbem-28230	71	11	corporate	corporate	ADJ
fbem-28230	71	12	governance	governance	NOUN
fbem-28230	71	13	structure	structure	NOUN
fbem-28230	71	14	,	,	PUNCT
fbem-28230	71	15	guarantee	guarantee	VERB
fbem-28230	71	16	the	the	DET
fbem-28230	71	17	stable	stable	ADJ
fbem-28230	71	18	operation	operation	NOUN
fbem-28230	71	19	of	of	ADP
fbem-28230	71	20	listed	list	VERB
fbem-28230	71	21	companies	company	NOUN
fbem-28230	71	22	,	,	PUNCT
fbem-28230	71	23	safeguard	safeguard	VERB
fbem-28230	71	24	the	the	DET
fbem-28230	71	25	rights	right	NOUN
fbem-28230	71	26	and	and	CCONJ
fbem-28230	71	27	interests	interest	NOUN
fbem-28230	71	28	of	of	ADP
fbem-28230	71	29	investors	investor	NOUN
fbem-28230	71	30	,	,	PUNCT
fbem-28230	71	31	and	and	CCONJ
fbem-28230	71	32	enhance	enhance	VERB
fbem-28230	71	33	market	market	NOUN
fbem-28230	71	34	confidence	confidence	NOUN
fbem-28230	71	35	,	,	PUNCT
fbem-28230	71	36	it	it	PRON
fbem-28230	71	37	is	be	AUX
fbem-28230	71	38	crucial	crucial	ADJ
fbem-28230	71	39	to	to	PART
fbem-28230	71	40	accurately	accurately	ADV
fbem-28230	71	41	delineate	delineate	VERB
fbem-28230	71	42	the	the	DET
fbem-28230	71	43	boundaries	boundary	NOUN
fbem-28230	71	44	of	of	ADP
fbem-28230	71	45	authority	authority	NOUN
fbem-28230	71	46	and	and	CCONJ
fbem-28230	71	47	responsibility	responsibility	NOUN
fbem-28230	71	48	of	of	ADP
fbem-28230	71	49	the	the	DET
fbem-28230	71	50	board	board	NOUN
fbem-28230	71	51	of	of	ADP
fbem-28230	71	52	directors	director	NOUN
fbem-28230	71	53	,	,	PUNCT
fbem-28230	71	54	the	the	DET
fbem-28230	71	55	supervisory	supervisory	ADJ
fbem-28230	71	56	board	board	NOUN
fbem-28230	71	57	,	,	PUNCT
fbem-28230	71	58	and	and	CCONJ
fbem-28230	71	59	management	management	NOUN
fbem-28230	71	60	.	.	PUNCT
fbem-28230	72	1	concurrently	concurrently	ADV
fbem-28230	72	2	,	,	PUNCT
fbem-28230	72	3	the	the	DET
fbem-28230	72	4	independent	independent	ADJ
fbem-28230	72	5	director	director	NOUN
fbem-28230	72	6	system	system	NOUN
fbem-28230	72	7	should	should	AUX
fbem-28230	72	8	be	be	AUX
fbem-28230	72	9	promoted	promote	VERB
fbem-28230	72	10	in	in	ADP
fbem-28230	72	11	order	order	NOUN
fbem-28230	72	12	to	to	PART
fbem-28230	72	13	augment	augment	VERB
fbem-28230	72	14	the	the	DET
fbem-28230	72	15	number	number	NOUN
fbem-28230	72	16	of	of	ADP
fbem-28230	72	17	independent	independent	ADJ
fbem-28230	72	18	directors	director	NOUN
fbem-28230	72	19	on	on	ADP
fbem-28230	72	20	the	the	DET
fbem-28230	72	21	board	board	NOUN
fbem-28230	72	22	of	of	ADP
fbem-28230	72	23	directors	director	NOUN
fbem-28230	72	24	and	and	CCONJ
fbem-28230	72	25	thereby	thereby	ADV
fbem-28230	72	26	enhance	enhance	VERB
fbem-28230	72	27	the	the	DET
fbem-28230	72	28	board	board	NOUN
fbem-28230	72	29	's	's	PART
fbem-28230	72	30	independence	independence	NOUN
fbem-28230	72	31	and	and	CCONJ
fbem-28230	72	32	supervisory	supervisory	ADJ
fbem-28230	72	33	capacity	capacity	NOUN
fbem-28230	72	34	.	.	PUNCT
fbem-28230	73	1	furthermore	furthermore	ADV
fbem-28230	73	2	,	,	PUNCT
fbem-28230	73	3	it	it	PRON
fbem-28230	73	4	is	be	AUX
fbem-28230	73	5	crucial	crucial	ADJ
fbem-28230	73	6	to	to	PART
fbem-28230	73	7	implement	implement	VERB
fbem-28230	73	8	effective	effective	ADJ
fbem-28230	73	9	checks	check	NOUN
fbem-28230	73	10	and	and	CCONJ
fbem-28230	73	11	balances	balance	NOUN
fbem-28230	73	12	of	of	ADP
fbem-28230	73	13	power	power	NOUN
fbem-28230	73	14	to	to	PART
fbem-28230	73	15	circumvent	circumvent	VERB
fbem-28230	73	16	potential	potential	ADJ
fbem-28230	73	17	issues	issue	NOUN
fbem-28230	73	18	of	of	ADP
fbem-28230	73	19	domination	domination	NOUN
fbem-28230	73	20	or	or	CCONJ
fbem-28230	73	21	excessive	excessive	ADJ
fbem-28230	73	22	centralization	centralization	NOUN
fbem-28230	73	23	of	of	ADP
fbem-28230	73	24	power	power	NOUN
fbem-28230	73	25	by	by	ADP
fbem-28230	73	26	major	major	ADJ
fbem-28230	73	27	shareholders	shareholder	NOUN
fbem-28230	73	28	.	.	PUNCT
fbem-28230	74	1	6.2	6.2	NUM
fbem-28230	74	2	.	.	PUNCT
fbem-28230	75	1	strengthening	strengthen	VERB
fbem-28230	75	2	the	the	DET
fbem-28230	75	3	internal	internal	ADJ
fbem-28230	75	4	control	control	NOUN
fbem-28230	75	5	system	system	NOUN
fbem-28230	75	6	the	the	DET
fbem-28230	75	7	establishment	establishment	NOUN
fbem-28230	75	8	of	of	ADP
fbem-28230	75	9	a	a	DET
fbem-28230	75	10	comprehensive	comprehensive	ADJ
fbem-28230	75	11	and	and	CCONJ
fbem-28230	75	12	effective	effective	ADJ
fbem-28230	75	13	internal	internal	ADJ
fbem-28230	75	14	control	control	NOUN
fbem-28230	75	15	system	system	NOUN
fbem-28230	75	16	serves	serve	VERB
fbem-28230	75	17	as	as	ADP
fbem-28230	75	18	the	the	DET
fbem-28230	75	19	foundation	foundation	NOUN
fbem-28230	75	20	for	for	ADP
fbem-28230	75	21	strengthening	strengthen	VERB
fbem-28230	75	22	the	the	DET
fbem-28230	75	23	internal	internal	ADJ
fbem-28230	75	24	control	control	NOUN
fbem-28230	75	25	structure	structure	NOUN
fbem-28230	75	26	.	.	PUNCT
fbem-28230	76	1	by	by	ADP
fbem-28230	76	2	conducting	conduct	VERB
fbem-28230	76	3	a	a	DET
fbem-28230	76	4	risk	risk	NOUN
fbem-28230	76	5	assessment	assessment	NOUN
fbem-28230	76	6	,	,	PUNCT
fbem-28230	76	7	the	the	DET
fbem-28230	76	8	company	company	NOUN
fbem-28230	76	9	can	can	AUX
fbem-28230	76	10	identify	identify	VERB
fbem-28230	76	11	potential	potential	ADJ
fbem-28230	76	12	risk	risk	NOUN
fbem-28230	76	13	points	point	NOUN
fbem-28230	76	14	and	and	CCONJ
fbem-28230	76	15	establish	establish	VERB
fbem-28230	76	16	a	a	DET
fbem-28230	76	17	foundation	foundation	NOUN
fbem-28230	76	18	for	for	ADP
fbem-28230	76	19	developing	develop	VERB
fbem-28230	76	20	appropriate	appropriate	ADJ
fbem-28230	76	21	control	control	NOUN
fbem-28230	76	22	measures	measure	NOUN
fbem-28230	76	23	to	to	PART
fbem-28230	76	24	ensure	ensure	VERB
fbem-28230	76	25	that	that	SCONJ
fbem-28230	76	26	the	the	DET
fbem-28230	76	27	company	company	NOUN
fbem-28230	76	28	's	's	PART
fbem-28230	76	29	business	business	NOUN
fbem-28230	76	30	activities	activity	NOUN
fbem-28230	76	31	are	be	AUX
fbem-28230	76	32	conducted	conduct	VERB
fbem-28230	76	33	in	in	ADP
fbem-28230	76	34	accordance	accordance	NOUN
fbem-28230	76	35	with	with	ADP
fbem-28230	76	36	established	establish	VERB
fbem-28230	76	37	procedures	procedure	NOUN
fbem-28230	76	38	and	and	CCONJ
fbem-28230	76	39	regulations	regulation	NOUN
fbem-28230	76	40	.	.	PUNCT
fbem-28230	77	1	this	this	DET
fbem-28230	77	2	approach	approach	NOUN
fbem-28230	77	3	can	can	AUX
fbem-28230	77	4	prevent	prevent	VERB
fbem-28230	77	5	errors	error	NOUN
fbem-28230	77	6	and	and	CCONJ
fbem-28230	77	7	fraud	fraud	NOUN
fbem-28230	77	8	.	.	PUNCT
fbem-28230	78	1	the	the	DET
fbem-28230	78	2	free	free	ADJ
fbem-28230	78	3	flow	flow	NOUN
fbem-28230	78	4	of	of	ADP
fbem-28230	78	5	information	information	NOUN
fbem-28230	78	6	within	within	ADP
fbem-28230	78	7	an	an	DET
fbem-28230	78	8	organization	organization	NOUN
fbem-28230	78	9	facilitates	facilitate	VERB
fbem-28230	78	10	the	the	DET
fbem-28230	78	11	timely	timely	ADJ
fbem-28230	78	12	understanding	understanding	NOUN
fbem-28230	78	13	and	and	CCONJ
fbem-28230	78	14	response	response	NOUN
fbem-28230	78	15	to	to	ADP
fbem-28230	78	16	risks	risk	NOUN
fbem-28230	78	17	by	by	ADP
fbem-28230	78	18	departments	department	NOUN
fbem-28230	78	19	and	and	CCONJ
fbem-28230	78	20	employees	employee	NOUN
fbem-28230	78	21	.	.	PUNCT
fbem-28230	79	1	6.3	6.3	NUM
fbem-28230	79	2	.	.	PUNCT
fbem-28230	80	1	strengthening	strengthen	VERB
fbem-28230	80	2	information	information	NOUN
fbem-28230	80	3	disclosure	disclosure	NOUN
fbem-28230	80	4	mechanisms	mechanism	NOUN
fbem-28230	80	5	and	and	CCONJ
fbem-28230	80	6	external	external	ADJ
fbem-28230	80	7	audit	audit	NOUN
fbem-28230	80	8	improving	improve	VERB
fbem-28230	80	9	the	the	DET
fbem-28230	80	10	information	information	NOUN
fbem-28230	80	11	disclosure	disclosure	NOUN
fbem-28230	80	12	mechanism	mechanism	NOUN
fbem-28230	80	13	will	will	AUX
fbem-28230	80	14	require	require	VERB
fbem-28230	80	15	stricter	strict	ADJ
fbem-28230	80	16	standards	standard	NOUN
fbem-28230	80	17	that	that	PRON
fbem-28230	80	18	require	require	VERB
fbem-28230	80	19	listed	list	VERB
fbem-28230	80	20	companies	company	NOUN
fbem-28230	80	21	to	to	PART
fbem-28230	80	22	disclose	disclose	VERB
fbem-28230	80	23	in	in	ADP
fbem-28230	80	24	a	a	DET
fbem-28230	80	25	timely	timely	ADJ
fbem-28230	80	26	manner	manner	NOUN
fbem-28230	80	27	all	all	DET
fbem-28230	80	28	information	information	NOUN
fbem-28230	80	29	that	that	PRON
fbem-28230	80	30	may	may	AUX
fbem-28230	80	31	have	have	VERB
fbem-28230	80	32	a	a	DET
fbem-28230	80	33	material	material	ADJ
fbem-28230	80	34	impact	impact	NOUN
fbem-28230	80	35	on	on	ADP
fbem-28230	80	36	the	the	DET
fbem-28230	80	37	financial	financial	ADJ
fbem-28230	80	38	condition	condition	NOUN
fbem-28230	80	39	,	,	PUNCT
fbem-28230	80	40	results	result	NOUN
fbem-28230	80	41	of	of	ADP
fbem-28230	80	42	operations	operation	NOUN
fbem-28230	80	43	and	and	CCONJ
fbem-28230	80	44	decision	decision	NOUN
fbem-28230	80	45	-	-	PUNCT
fbem-28230	80	46	making	making	NOUN
fbem-28230	80	47	of	of	ADP
fbem-28230	80	48	investors	investor	NOUN
fbem-28230	80	49	,	,	PUNCT
fbem-28230	80	50	and	and	CCONJ
fbem-28230	80	51	that	that	SCONJ
fbem-28230	80	52	the	the	DET
fbem-28230	80	53	information	information	NOUN
fbem-28230	80	54	be	be	AUX
fbem-28230	80	55	comprehensive	comprehensive	ADJ
fbem-28230	80	56	,	,	PUNCT
fbem-28230	80	57	truthful	truthful	ADJ
fbem-28230	80	58	and	and	CCONJ
fbem-28230	80	59	accurate	accurate	ADJ
fbem-28230	80	60	,	,	PUNCT
fbem-28230	80	61	without	without	ADP
fbem-28230	80	62	misleading	mislead	VERB
fbem-28230	80	63	statements	statement	NOUN
fbem-28230	80	64	or	or	CCONJ
fbem-28230	80	65	omissions	omission	NOUN
fbem-28230	80	66	.	.	PUNCT
fbem-28230	81	1	strengthening	strengthen	VERB
fbem-28230	81	2	external	external	ADJ
fbem-28230	81	3	audit	audit	NOUN
fbem-28230	81	4	and	and	CCONJ
fbem-28230	81	5	oversight	oversight	NOUN
fbem-28230	81	6	is	be	AUX
fbem-28230	81	7	an	an	DET
fbem-28230	81	8	important	important	ADJ
fbem-28230	81	9	strategy	strategy	NOUN
fbem-28230	81	10	to	to	PART
fbem-28230	81	11	ensure	ensure	VERB
fbem-28230	81	12	that	that	SCONJ
fbem-28230	81	13	the	the	DET
fbem-28230	81	14	financial	financial	ADJ
fbem-28230	81	15	statements	statement	NOUN
fbem-28230	81	16	of	of	ADP
fbem-28230	81	17	listed	list	VERB
fbem-28230	81	18	companies	company	NOUN
fbem-28230	81	19	are	be	AUX
fbem-28230	81	20	true	true	ADJ
fbem-28230	81	21	and	and	CCONJ
fbem-28230	81	22	reliable	reliable	ADJ
fbem-28230	81	23	,	,	PUNCT
fbem-28230	81	24	that	that	SCONJ
fbem-28230	81	25	their	their	PRON
fbem-28230	81	26	internal	internal	ADJ
fbem-28230	81	27	control	control	NOUN
fbem-28230	81	28	systems	system	NOUN
fbem-28230	81	29	are	be	AUX
fbem-28230	81	30	effective	effective	ADJ
fbem-28230	81	31	and	and	CCONJ
fbem-28230	81	32	robust	robust	ADJ
fbem-28230	81	33	,	,	PUNCT
fbem-28230	81	34	and	and	CCONJ
fbem-28230	81	35	that	that	SCONJ
fbem-28230	81	36	the	the	DET
fbem-28230	81	37	independence	independence	NOUN
fbem-28230	81	38	and	and	CCONJ
fbem-28230	81	39	professionalism	professionalism	NOUN
fbem-28230	81	40	of	of	ADP
fbem-28230	81	41	external	external	ADJ
fbem-28230	81	42	auditors	auditor	NOUN
fbem-28230	81	43	are	be	AUX
fbem-28230	81	44	strengthened	strengthen	VERB
fbem-28230	81	45	so	so	SCONJ
fbem-28230	81	46	that	that	SCONJ
fbem-28230	81	47	they	they	PRON
fbem-28230	81	48	remain	remain	VERB
fbem-28230	81	49	objective	objective	ADJ
fbem-28230	81	50	and	and	CCONJ
fbem-28230	81	51	impartial	impartial	ADJ
fbem-28230	81	52	,	,	PUNCT
fbem-28230	81	53	are	be	AUX
fbem-28230	81	54	not	not	PART
fbem-28230	81	55	subject	subject	ADJ
fbem-28230	81	56	to	to	ADP
fbem-28230	81	57	undue	undue	ADJ
fbem-28230	81	58	influence	influence	NOUN
fbem-28230	81	59	,	,	PUNCT
fbem-28230	81	60	and	and	CCONJ
fbem-28230	81	61	have	have	VERB
fbem-28230	81	62	sufficient	sufficient	ADJ
fbem-28230	81	63	expertise	expertise	NOUN
fbem-28230	81	64	and	and	CCONJ
fbem-28230	81	65	experience	experience	NOUN
fbem-28230	81	66	to	to	PART
fbem-28230	81	67	conduct	conduct	VERB
fbem-28230	81	68	a	a	DET
fbem-28230	81	69	comprehensive	comprehensive	ADJ
fbem-28230	81	70	and	and	CCONJ
fbem-28230	81	71	thorough	thorough	ADJ
fbem-28230	81	72	audit	audit	NOUN
fbem-28230	81	73	.	.	PUNCT
fbem-28230	82	1	7	7	X
fbem-28230	82	2	.	.	X
fbem-28230	82	3	conclusion	conclusion	NOUN
fbem-28230	82	4	by	by	ADP
fbem-28230	82	5	comprehensively	comprehensively	ADV
fbem-28230	82	6	examining	examine	VERB
fbem-28230	82	7	the	the	DET
fbem-28230	82	8	internal	internal	ADJ
fbem-28230	82	9	control	control	NOUN
fbem-28230	82	10	information	information	NOUN
fbem-28230	82	11	disclosure	disclosure	NOUN
fbem-28230	82	12	practices	practice	NOUN
fbem-28230	82	13	of	of	ADP
fbem-28230	82	14	luckin	luckin	ADJ
fbem-28230	82	15	coffee	coffee	NOUN
fbem-28230	82	16	and	and	CCONJ
fbem-28230	82	17	starbucks	starbuck	NOUN
fbem-28230	82	18	coffee	coffee	NOUN
fbem-28230	82	19	under	under	ADP
fbem-28230	82	20	the	the	DET
fbem-28230	82	21	short	short	ADJ
fbem-28230	82	22	selling	selling	NOUN
fbem-28230	82	23	mechanism	mechanism	NOUN
fbem-28230	82	24	,	,	PUNCT
fbem-28230	82	25	this	this	DET
fbem-28230	82	26	study	study	NOUN
fbem-28230	82	27	presents	present	VERB
fbem-28230	82	28	the	the	DET
fbem-28230	82	29	following	follow	VERB
fbem-28230	82	30	key	key	ADJ
fbem-28230	82	31	findings	finding	NOUN
fbem-28230	82	32	.	.	PUNCT
fbem-28230	83	1	first	first	ADV
fbem-28230	83	2	,	,	PUNCT
fbem-28230	83	3	the	the	DET
fbem-28230	83	4	shortselling	shortselling	NOUN
fbem-28230	83	5	mechanism	mechanism	NOUN
fbem-28230	83	6	has	have	VERB
fbem-28230	83	7	a	a	DET
fbem-28230	83	8	significant	significant	ADJ
fbem-28230	83	9	impact	impact	NOUN
fbem-28230	83	10	on	on	ADP
fbem-28230	83	11	the	the	DET
fbem-28230	83	12	way	way	NOUN
fbem-28230	83	13	listed	list	VERB
fbem-28230	83	14	companies	company	NOUN
fbem-28230	83	15	choose	choose	VERB
fbem-28230	83	16	to	to	PART
fbem-28230	83	17	disclose	disclose	VERB
fbem-28230	83	18	internal	internal	ADJ
fbem-28230	83	19	control	control	NOUN
fbem-28230	83	20	information	information	NOUN
fbem-28230	83	21	.	.	PUNCT
fbem-28230	84	1	under	under	ADP
fbem-28230	84	2	the	the	DET
fbem-28230	84	3	short	short	ADJ
fbem-28230	84	4	selling	selling	NOUN
fbem-28230	84	5	mechanism	mechanism	NOUN
fbem-28230	84	6	,	,	PUNCT
fbem-28230	84	7	companies	company	NOUN
fbem-28230	84	8	are	be	AUX
fbem-28230	84	9	forced	force	VERB
fbem-28230	84	10	to	to	PART
fbem-28230	84	11	disclose	disclose	VERB
fbem-28230	84	12	internal	internal	ADJ
fbem-28230	84	13	control	control	NOUN
fbem-28230	84	14	information	information	NOUN
fbem-28230	84	15	in	in	ADP
fbem-28230	84	16	a	a	DET
fbem-28230	84	17	more	more	ADV
fbem-28230	84	18	transparent	transparent	ADJ
fbem-28230	84	19	and	and	CCONJ
fbem-28230	84	20	timely	timely	ADJ
fbem-28230	84	21	manner	manner	NOUN
fbem-28230	84	22	in	in	ADP
fbem-28230	84	23	order	order	NOUN
fbem-28230	84	24	to	to	PART
fbem-28230	84	25	maintain	maintain	VERB
fbem-28230	84	26	market	market	NOUN
fbem-28230	84	27	confidence	confidence	NOUN
fbem-28230	84	28	and	and	CCONJ
fbem-28230	84	29	robust	robust	ADJ
fbem-28230	84	30	investor	investor	NOUN
fbem-28230	84	31	relations	relation	NOUN
fbem-28230	84	32	.	.	PUNCT
fbem-28230	85	1	listed	list	VERB
fbem-28230	85	2	companies	company	NOUN
fbem-28230	85	3	have	have	VERB
fbem-28230	85	4	shortcomings	shortcoming	NOUN
fbem-28230	85	5	in	in	ADP
fbem-28230	85	6	the	the	DET
fbem-28230	85	7	completeness	completeness	NOUN
fbem-28230	85	8	,	,	PUNCT
fbem-28230	85	9	accuracy	accuracy	NOUN
fbem-28230	85	10	and	and	CCONJ
fbem-28230	85	11	timeliness	timeliness	NOUN
fbem-28230	85	12	of	of	ADP
fbem-28230	85	13	information	information	NOUN
fbem-28230	85	14	disclosure	disclosure	NOUN
fbem-28230	85	15	and	and	CCONJ
fbem-28230	85	16	suggest	suggest	VERB
fbem-28230	85	17	improvements	improvement	NOUN
fbem-28230	85	18	to	to	PART
fbem-28230	85	19	strengthen	strengthen	VERB
fbem-28230	85	20	corporate	corporate	ADJ
fbem-28230	85	21	governance	governance	NOUN
fbem-28230	85	22	structures	structure	NOUN
fbem-28230	85	23	and	and	CCONJ
fbem-28230	85	24	information	information	NOUN
fbem-28230	85	25	disclosure	disclosure	NOUN
fbem-28230	85	26	mechanisms	mechanism	NOUN
fbem-28230	85	27	to	to	PART
fbem-28230	85	28	address	address	VERB
fbem-28230	85	29	these	these	DET
fbem-28230	85	30	issues	issue	NOUN
fbem-28230	85	31	.	.	PUNCT
fbem-28230	86	1	references	reference	NOUN
fbem-28230	86	2	[	[	X
fbem-28230	86	3	1	1	NUM
fbem-28230	86	4	]	]	X
fbem-28230	86	5	chen	chen	PROPN
fbem-28230	86	6	lei	lei	PROPN
fbem-28230	86	7	.	.	PUNCT
fbem-28230	87	1	a	a	DET
fbem-28230	87	2	review	review	NOUN
fbem-28230	87	3	of	of	ADP
fbem-28230	87	4	research	research	NOUN
fbem-28230	87	5	on	on	ADP
fbem-28230	87	6	the	the	DET
fbem-28230	87	7	effectiveness	effectiveness	NOUN
fbem-28230	87	8	of	of	ADP
fbem-28230	87	9	internal	internal	ADJ
fbem-28230	87	10	control	control	NOUN
fbem-28230	87	11	.	.	PUNCT
fbem-28230	88	1	[	[	X
fbem-28230	88	2	j].frontiers	j].frontier	NOUN
fbem-28230	88	3	of	of	ADP
fbem-28230	88	4	social	social	ADJ
fbem-28230	88	5	sciences	science	NOUN
fbem-28230	88	6	,	,	PUNCT
fbem-28230	88	7	2021	2021	NUM
fbem-28230	88	8	.	.	PUNCT
fbem-28230	89	1	[	[	X
fbem-28230	89	2	2	2	NUM
fbem-28230	89	3	]	]	X
fbem-28230	89	4	zhang	zhang	PROPN
fbem-28230	89	5	jianying	jianying	PROPN
fbem-28230	89	6	,	,	PUNCT
fbem-28230	89	7	xiu	xiu	PROPN
fbem-28230	89	8	yuxing	yuxing	PROPN
fbem-28230	89	9	.	.	PUNCT
fbem-28230	90	1	literature	literature	PROPN
fbem-28230	90	2	review	review	PROPN
fbem-28230	90	3	of	of	ADP
fbem-28230	90	4	internal	internal	ADJ
fbem-28230	90	5	control	control	NOUN
fbem-28230	90	6	research.operator	research.operator	PROPN
fbem-28230	90	7	management	management	NOUN
fbem-28230	90	8	lunar	lunar	ADJ
fbem-28230	90	9	journal	journal	NOUN
fbem-28230	90	10	,	,	PUNCT
fbem-28230	90	11	2017	2017	NUM
fbem-28230	90	12	.	.	PUNCT
fbem-28230	91	1	[	[	X
fbem-28230	91	2	3	3	X
fbem-28230	91	3	]	]	X
fbem-28230	91	4	song	song	NOUN
fbem-28230	91	5	hongjie	hongjie	PROPN
fbem-28230	91	6	.	.	PUNCT
fbem-28230	92	1	a	a	DET
fbem-28230	92	2	study	study	NOUN
fbem-28230	92	3	on	on	ADP
fbem-28230	92	4	the	the	DET
fbem-28230	92	5	disclosure	disclosure	NOUN
fbem-28230	92	6	of	of	ADP
fbem-28230	92	7	luckin	luckin	ADJ
fbem-28230	92	8	coffee	coffee	NOUN
fbem-28230	92	9	based	base	VERB
fbem-28230	92	10	on	on	ADP
fbem-28230	92	11	corporate	corporate	ADJ
fbem-28230	92	12	governance	governance	NOUN
fbem-28230	92	13	,	,	PUNCT
fbem-28230	92	14	2022	2022	NUM
fbem-28230	92	15	.	.	PUNCT
fbem-28230	93	1	[	[	X
fbem-28230	93	2	4	4	X
fbem-28230	93	3	]	]	X
fbem-28230	93	4	wang	wang	PROPN
fbem-28230	93	5	chengyu	chengyu	PROPN
fbem-28230	93	6	.	.	PUNCT
fbem-28230	93	7	research	research	NOUN
fbem-28230	93	8	on	on	ADP
fbem-28230	93	9	the	the	DET
fbem-28230	93	10	problems	problem	NOUN
fbem-28230	93	11	and	and	CCONJ
fbem-28230	93	12	improvement	improvement	NOUN
fbem-28230	93	13	countermeasures	countermeasure	NOUN
fbem-28230	93	14	of	of	ADP
fbem-28230	93	15	luckin	luckin	PROPN
fbem-28230	93	16	coffee	coffee	NOUN
fbem-28230	93	17	's	's	PART
fbem-28230	93	18	internal	internal	ADJ
fbem-28230	93	19	control	control	NOUN
fbem-28230	93	20	.	.	PUNCT
fbem-28230	94	1	changchun	changchun	PROPN
fbem-28230	94	2	:	:	PUNCT
fbem-28230	94	3	jilin	jilin	PROPN
fbem-28230	94	4	university	university	PROPN
fbem-28230	94	5	,	,	PUNCT
fbem-28230	94	6	2021	2021	NUM
fbem-28230	94	7	.	.	PUNCT
fbem-28230	95	1	[	[	X
fbem-28230	95	2	5	5	X
fbem-28230	95	3	]	]	X
fbem-28230	95	4	countermeasures	countermeasure	NOUN
fbem-28230	95	5	to	to	PART
fbem-28230	95	6	improve	improve	VERB
fbem-28230	95	7	the	the	DET
fbem-28230	95	8	internal	internal	ADJ
fbem-28230	95	9	control	control	NOUN
fbem-28230	95	10	system	system	NOUN
fbem-28230	95	11	of	of	ADP
fbem-28230	95	12	starbucks	starbuck	NOUN
fbem-28230	95	13	(	(	PUNCT
fbem-28230	95	14	china	china	PROPN
fbem-28230	95	15	)	)	PUNCT
fbem-28230	95	16	corporation	corporation	NOUN
fbem-28230	95	17	.	.	PUNCT
fbem-28230	96	1	[	[	X
fbem-28230	96	2	6	6	NUM
fbem-28230	96	3	]	]	PUNCT
fbem-28230	96	4	an	an	DET
fbem-28230	96	5	examination	examination	NOUN
fbem-28230	96	6	of	of	ADP
fbem-28230	96	7	internal	internal	ADJ
fbem-28230	96	8	controls	control	NOUN
fbem-28230	96	9	at	at	ADP
fbem-28230	96	10	starbucks	starbuck	NOUN
fbem-28230	96	11	(	(	PUNCT
fbem-28230	96	12	china	china	PROPN
fbem-28230	96	13	)	)	PUNCT
fbem-28230	96	14	inc	inc	PROPN
fbem-28230	96	15	.	.	PUNCT
fbem-28230	97	1	[	[	X
fbem-28230	97	2	7	7	NUM
fbem-28230	97	3	]	]	PUNCT
fbem-28230	97	4	starbucks	starbucks	PROPN
fbem-28230	97	5	reports	report	NOUN
fbem-28230	97	6	q4	q4	PROPN
fbem-28230	97	7	and	and	CCONJ
fbem-28230	97	8	full	full	ADJ
fbem-28230	97	9	year	year	NOUN
fbem-28230	97	10	fiscal	fiscal	ADJ
fbem-28230	97	11	2022	2022	NUM
fbem-28230	97	12	results	result	NOUN
fbem-28230	97	13	.	.	PUNCT
fbem-28230	98	1	[	[	X
fbem-28230	98	2	8	8	NUM
fbem-28230	98	3	]	]	SYM
fbem-28230	98	4	starbucks	starbuck	NOUN
fbem-28230	98	5	2020	2020	NUM
fbem-28230	98	6	"	"	PUNCT
fbem-28230	98	7	year	year	NOUN
fbem-28230	98	8	-	-	PUNCT
fbem-28230	98	9	end	end	NOUN
fbem-28230	98	10	summary	summary	NOUN
fbem-28230	98	11	"	"	PUNCT
fbem-28230	98	12	.	.	PUNCT
fbem-28230	99	1	[	[	X
fbem-28230	99	2	9	9	NUM
fbem-28230	99	3	]	]	X
fbem-28230	99	4	chen	chen	PROPN
fbem-28230	99	5	junlan	junlan	PROPN
fbem-28230	99	6	,	,	PUNCT
fbem-28230	99	7	xie	xie	PROPN
fbem-28230	99	8	chi	chi	PROPN
fbem-28230	99	9	.	.	PUNCT
fbem-28230	100	1	measuring	measure	VERB
fbem-28230	100	2	and	and	CCONJ
fbem-28230	100	3	evaluating	evaluate	VERB
fbem-28230	100	4	the	the	DET
fbem-28230	100	5	disclosure	disclosure	NOUN
fbem-28230	100	6	quality	quality	NOUN
fbem-28230	100	7	of	of	ADP
fbem-28230	100	8	listed	list	VERB
fbem-28230	100	9	companies	company	NOUN
fbem-28230	100	10	.	.	PUNCT
fbem-28230	101	1	[	[	X
fbem-28230	101	2	10	10	NUM
fbem-28230	101	3	]	]	X
fbem-28230	101	4	li	li	PROPN
fbem-28230	101	5	mengmeng	mengmeng	PROPN
fbem-28230	101	6	.	.	PUNCT
fbem-28230	102	1	an	an	DET
fbem-28230	102	2	empirical	empirical	ADJ
fbem-28230	102	3	study	study	NOUN
fbem-28230	102	4	on	on	ADP
fbem-28230	102	5	the	the	DET
fbem-28230	102	6	relationship	relationship	NOUN
fbem-28230	102	7	between	between	ADP
fbem-28230	102	8	internal	internal	ADJ
fbem-28230	102	9	control	control	NOUN
fbem-28230	102	10	,	,	PUNCT
fbem-28230	102	11	social	social	ADJ
fbem-28230	102	12	responsibility	responsibility	NOUN
fbem-28230	102	13	disclosure	disclosure	NOUN
fbem-28230	102	14	and	and	CCONJ
fbem-28230	102	15	financial	financial	ADJ
fbem-28230	102	16	performance	performance	NOUN
fbem-28230	102	17	based	base	VERB
fbem-28230	102	18	on	on	ADP
fbem-28230	102	19	listed	list	VERB
fbem-28230	102	20	companies	company	NOUN
fbem-28230	102	21	in	in	ADP
fbem-28230	102	22	manufacturing	manufacture	VERB
fbem-28230	102	23	industry	industry	NOUN
fbem-28230	102	24	,	,	PUNCT
fbem-28230	102	25	2022	2022	NUM
fbem-28230	102	26	.	.	PUNCT
fbem-28230	103	1	[	[	X
fbem-28230	103	2	11	11	NUM
fbem-28230	103	3	]	]	X
fbem-28230	103	4	fang	fang	X
fbem-28230	103	5	zheng	zheng	PROPN
fbem-28230	103	6	.	.	PUNCT
fbem-28230	104	1	a	a	DET
fbem-28230	104	2	study	study	NOUN
fbem-28230	104	3	on	on	ADP
fbem-28230	104	4	the	the	DET
fbem-28230	104	5	relationship	relationship	NOUN
fbem-28230	104	6	between	between	ADP
fbem-28230	104	7	disclosure	disclosure	NOUN
fbem-28230	104	8	quality	quality	NOUN
fbem-28230	104	9	and	and	CCONJ
fbem-28230	104	10	firm	firm	ADJ
fbem-28230	104	11	performance	performance	NOUN
fbem-28230	104	12	-	-	PUNCT
fbem-28230	104	13	empirical	empirical	ADJ
fbem-28230	104	14	evidence	evidence	NOUN
fbem-28230	104	15	from	from	ADP
fbem-28230	104	16	chinese	chinese	ADJ
fbem-28230	104	17	listed	list	VERB
fbem-28230	104	18	companies	company	NOUN
fbem-28230	104	19	.	.	PUNCT
fbem-28230	105	1	jinan	jinan	PROPN
fbem-28230	105	2	:	:	PUNCT
fbem-28230	105	3	shanshandong	shanshandong	PROPN
fbem-28230	105	4	university	university	NOUN
fbem-28230	105	5	.	.	PUNCT
fbem-28230	106	1	[	[	X
fbem-28230	106	2	12	12	NUM
fbem-28230	106	3	]	]	SYM
fbem-28230	106	4	karpoff	karpoff	PROPN
fbem-28230	106	5	,	,	PUNCT
fbem-28230	106	6	j.	j.	PROPN
fbem-28230	106	7	m	m	PROPN
fbem-28230	106	8	,	,	PUNCT
fbem-28230	106	9	&	&	CCONJ
fbem-28230	106	10	lou	lou	PROPN
fbem-28230	106	11	,	,	PUNCT
fbem-28230	106	12	x.	x.	PROPN
fbem-28230	106	13	short	short	ADJ
fbem-28230	106	14	sellers	seller	NOUN
fbem-28230	106	15	and	and	CCONJ
fbem-28230	106	16	financial	financial	ADJ
fbem-28230	106	17	misconduct	misconduct	NOUN
fbem-28230	106	18	.	.	PUNCT
fbem-28230	107	1	journal	journal	PROPN
fbem-28230	107	2	of	of	ADP
fbem-28230	107	3	finance	finance	NOUN
fbem-28230	107	4	,	,	PUNCT
fbem-28230	107	5	2010	2010	NUM
fbem-28230	107	6	.	.	PUNCT
fbem-28230	108	1	[	[	X
fbem-28230	108	2	13	13	NUM
fbem-28230	108	3	]	]	X
fbem-28230	108	4	sun	sun	PROPN
fbem-28230	108	5	zhicheng	zhicheng	PROPN
fbem-28230	108	6	.	.	PUNCT
fbem-28230	109	1	a	a	DET
fbem-28230	109	2	review	review	NOUN
fbem-28230	109	3	of	of	ADP
fbem-28230	109	4	research	research	NOUN
fbem-28230	109	5	on	on	ADP
fbem-28230	109	6	the	the	DET
fbem-28230	109	7	relationship	relationship	NOUN
fbem-28230	109	8	between	between	ADP
fbem-28230	109	9	short	short	ADJ
fbem-28230	109	10	selling	selling	NOUN
fbem-28230	109	11	mechanisms	mechanism	NOUN
fbem-28230	109	12	and	and	CCONJ
fbem-28230	109	13	corporate	corporate	ADJ
fbem-28230	109	14	governance	governance	NOUN
fbem-28230	109	15	,	,	PUNCT
fbem-28230	109	16	2021	2021	NUM
fbem-28230	109	17	.	.	PUNCT
fbem-28230	110	1	https://investor.starbucks.com/press-releases/financial-releases/press-release-details/2022/starbucks-reports-q4-and-full-year-fiscal-2022-results/default.aspx	https://investor.starbucks.com/press-releases/financial-releases/press-release-details/2022/starbucks-reports-q4-and-full-year-fiscal-2022-results/default.aspx	NOUN