id	sid	tid	token	lemma	pos
fbem-28467	1	1	frontiers	frontier	NOUN
fbem-28467	1	2	in	in	ADP
fbem-28467	1	3	business	business	NOUN
fbem-28467	1	4	,	,	PUNCT
fbem-28467	1	5	economics	economic	NOUN
fbem-28467	1	6	and	and	CCONJ
fbem-28467	1	7	management	management	NOUN
fbem-28467	1	8	issn	issn	PROPN
fbem-28467	1	9	:	:	PUNCT
fbem-28467	1	10	2766	2766	NUM
fbem-28467	1	11	-	-	PUNCT
fbem-28467	1	12	824x	824x	NUM
fbem-28467	1	13	|	|	ADJ
fbem-28467	1	14	vol	vol	NOUN
fbem-28467	1	15	.	.	PROPN
fbem-28467	1	16	17	17	NUM
fbem-28467	1	17	,	,	PUNCT
fbem-28467	1	18	no	no	INTJ
fbem-28467	1	19	.	.	NOUN
fbem-28467	1	20	3	3	NUM
fbem-28467	1	21	,	,	PUNCT
fbem-28467	1	22	2024	2024	NUM
fbem-28467	1	23	330	330	NUM
fbem-28467	1	24	corporate	corporate	ADJ
fbem-28467	1	25	social	social	ADJ
fbem-28467	1	26	responsibility	responsibility	NOUN
fbem-28467	1	27	dimensions	dimension	NOUN
fbem-28467	1	28	of	of	ADP
fbem-28467	1	29	selected	select	VERB
fbem-28467	1	30	chinese	chinese	ADJ
fbem-28467	1	31	listed	list	VERB
fbem-28467	1	32	companies	company	NOUN
fbem-28467	1	33	towards	towards	ADP
fbem-28467	1	34	the	the	DET
fbem-28467	1	35	development	development	NOUN
fbem-28467	1	36	of	of	ADP
fbem-28467	1	37	an	an	DET
fbem-28467	1	38	enterprise	enterprise	NOUN
fbem-28467	1	39	value	value	NOUN
fbem-28467	1	40	framework	framework	NOUN
fbem-28467	1	41	wenda	wenda	PROPN
fbem-28467	1	42	xu	xu	PROPN
fbem-28467	2	1	adamson	adamson	PROPN
fbem-28467	2	2	university	university	PROPN
fbem-28467	2	3	,	,	PUNCT
fbem-28467	2	4	manila,1000	manila,1000	ADJ
fbem-28467	2	5	,	,	PUNCT
fbem-28467	2	6	philippines	philippine	NOUN
fbem-28467	2	7	abstract	abstract	ADJ
fbem-28467	2	8	:	:	PUNCT
fbem-28467	2	9	the	the	DET
fbem-28467	2	10	aim	aim	NOUN
fbem-28467	2	11	of	of	ADP
fbem-28467	2	12	this	this	DET
fbem-28467	2	13	study	study	NOUN
fbem-28467	2	14	is	be	AUX
fbem-28467	2	15	to	to	PART
fbem-28467	2	16	explore	explore	VERB
fbem-28467	2	17	how	how	SCONJ
fbem-28467	2	18	various	various	ADJ
fbem-28467	2	19	dimensions	dimension	NOUN
fbem-28467	2	20	of	of	ADP
fbem-28467	2	21	chinese	chinese	ADJ
fbem-28467	2	22	listed	list	VERB
fbem-28467	2	23	companies	company	NOUN
fbem-28467	2	24	'	'	PART
fbem-28467	2	25	fulfillment	fulfillment	NOUN
fbem-28467	2	26	of	of	ADP
fbem-28467	2	27	social	social	ADJ
fbem-28467	2	28	responsibility	responsibility	NOUN
fbem-28467	2	29	(	(	PUNCT
fbem-28467	2	30	csr	csr	NOUN
fbem-28467	2	31	)	)	PUNCT
fbem-28467	2	32	affect	affect	VERB
fbem-28467	2	33	enterprise	enterprise	NOUN
fbem-28467	2	34	value	value	NOUN
fbem-28467	2	35	and	and	CCONJ
fbem-28467	2	36	develop	develop	VERB
fbem-28467	2	37	a	a	DET
fbem-28467	2	38	enterprise	enterprise	NOUN
fbem-28467	2	39	value	value	NOUN
fbem-28467	2	40	framework	framework	NOUN
fbem-28467	2	41	.	.	PUNCT
fbem-28467	3	1	the	the	DET
fbem-28467	3	2	main	main	ADJ
fbem-28467	3	3	focus	focus	NOUN
fbem-28467	3	4	of	of	ADP
fbem-28467	3	5	the	the	DET
fbem-28467	3	6	research	research	NOUN
fbem-28467	3	7	is	be	AUX
fbem-28467	3	8	on	on	ADP
fbem-28467	3	9	enterprise	enterprise	NOUN
fbem-28467	3	10	value	value	NOUN
fbem-28467	3	11	indicators	indicator	NOUN
fbem-28467	3	12	such	such	ADJ
fbem-28467	3	13	as	as	ADP
fbem-28467	3	14	economic	economic	ADJ
fbem-28467	3	15	value	value	NOUN
fbem-28467	3	16	added	add	VERB
fbem-28467	3	17	(	(	PUNCT
fbem-28467	3	18	eva	eva	PROPN
fbem-28467	3	19	)	)	PUNCT
fbem-28467	3	20	,	,	PUNCT
fbem-28467	3	21	return	return	VERB
fbem-28467	3	22	on	on	ADP
fbem-28467	3	23	equity	equity	NOUN
fbem-28467	3	24	(	(	PUNCT
fbem-28467	3	25	roe	roe	PROPN
fbem-28467	3	26	)	)	PUNCT
fbem-28467	3	27	,	,	PUNCT
fbem-28467	3	28	and	and	CCONJ
fbem-28467	3	29	tobin	tobin	PROPN
fbem-28467	3	30	's	's	PART
fbem-28467	3	31	q	q	NOUN
fbem-28467	3	32	ratio	ratio	NOUN
fbem-28467	3	33	(	(	PUNCT
fbem-28467	3	34	tqr	tqr	NOUN
fbem-28467	3	35	)	)	PUNCT
fbem-28467	3	36	,	,	PUNCT
fbem-28467	3	37	as	as	ADV
fbem-28467	3	38	well	well	ADV
fbem-28467	3	39	as	as	ADP
fbem-28467	3	40	their	their	PRON
fbem-28467	3	41	relationship	relationship	NOUN
fbem-28467	3	42	with	with	ADP
fbem-28467	3	43	the	the	DET
fbem-28467	3	44	performance	performance	NOUN
fbem-28467	3	45	of	of	ADP
fbem-28467	3	46	economic	economic	ADJ
fbem-28467	3	47	responsibility	responsibility	NOUN
fbem-28467	3	48	,	,	PUNCT
fbem-28467	3	49	legal	legal	ADJ
fbem-28467	3	50	responsibility	responsibility	NOUN
fbem-28467	3	51	,	,	PUNCT
fbem-28467	3	52	public	public	ADJ
fbem-28467	3	53	welfare	welfare	NOUN
fbem-28467	3	54	responsibility	responsibility	NOUN
fbem-28467	3	55	,	,	PUNCT
fbem-28467	3	56	a	a	DET
fbem-28467	3	57	nd	nd	ADV
fbem-28467	3	58	environmental	environmental	ADJ
fbem-28467	3	59	responsibility	responsibility	NOUN
fbem-28467	3	60	.	.	PUNCT
fbem-28467	4	1	the	the	DET
fbem-28467	4	2	study	study	NOUN
fbem-28467	4	3	selected	select	VERB
fbem-28467	4	4	chinese	chinese	ADJ
fbem-28467	4	5	listed	list	VERB
fbem-28467	4	6	companies	company	NOUN
fbem-28467	4	7	as	as	ADP
fbem-28467	4	8	research	research	NOUN
fbem-28467	4	9	subjects	subject	NOUN
fbem-28467	4	10	and	and	CCONJ
fbem-28467	4	11	collected	collect	VERB
fbem-28467	4	12	relevant	relevant	ADJ
fbem-28467	4	13	data	datum	NOUN
fbem-28467	4	14	from	from	ADP
fbem-28467	4	15	2014	2014	NUM
fbem-28467	4	16	to	to	ADP
fbem-28467	4	17	2023.the	2023.the	DET
fbem-28467	4	18	research	research	NOUN
fbem-28467	4	19	findings	finding	NOUN
fbem-28467	4	20	indicate	indicate	VERB
fbem-28467	4	21	that	that	SCONJ
fbem-28467	4	22	certain	certain	ADJ
fbem-28467	4	23	aspects	aspect	NOUN
fbem-28467	4	24	of	of	ADP
fbem-28467	4	25	csr	csr	NOUN
fbem-28467	4	26	,	,	PUNCT
fbem-28467	4	27	particularly	particularly	ADV
fbem-28467	4	28	economic	economic	ADJ
fbem-28467	4	29	responsibility	responsibility	NOUN
fbem-28467	4	30	,	,	PUNCT
fbem-28467	4	31	have	have	VERB
fbem-28467	4	32	a	a	DET
fbem-28467	4	33	significant	significant	ADJ
fbem-28467	4	34	positive	positive	ADJ
fbem-28467	4	35	impact	impact	NOUN
fbem-28467	4	36	on	on	ADP
fbem-28467	4	37	enterprise	enterprise	NOUN
fbem-28467	4	38	value	value	NOUN
fbem-28467	4	39	.	.	PUNCT
fbem-28467	5	1	therefore	therefore	ADV
fbem-28467	5	2	,	,	PUNCT
fbem-28467	5	3	an	an	DET
fbem-28467	5	4	enterprise	enterprise	NOUN
fbem-28467	5	5	value	value	NOUN
fbem-28467	5	6	framework	framework	NOUN
fbem-28467	5	7	has	have	AUX
fbem-28467	5	8	been	be	AUX
fbem-28467	5	9	developed	develop	VERB
fbem-28467	5	10	.	.	PUNCT
fbem-28467	6	1	keywords	keyword	NOUN
fbem-28467	6	2	:	:	PUNCT
fbem-28467	6	3	corporate	corporate	ADJ
fbem-28467	6	4	social	social	ADJ
fbem-28467	6	5	responsibility	responsibility	NOUN
fbem-28467	6	6	,	,	PUNCT
fbem-28467	6	7	enterprise	enterprise	NOUN
fbem-28467	6	8	value	value	NOUN
fbem-28467	6	9	,	,	PUNCT
fbem-28467	6	10	economic	economic	ADJ
fbem-28467	6	11	responsibility	responsibility	NOUN
fbem-28467	6	12	,	,	PUNCT
fbem-28467	6	13	legal	legal	ADJ
fbem-28467	6	14	responsibility	responsibility	NOUN
fbem-28467	6	15	,	,	PUNCT
fbem-28467	6	16	public	public	ADJ
fbem-28467	6	17	welfare	welfare	NOUN
fbem-28467	6	18	responsibility	responsibility	NOUN
fbem-28467	6	19	,	,	PUNCT
fbem-28467	6	20	environmental	environmental	ADJ
fbem-28467	6	21	responsibility	responsibility	NOUN
fbem-28467	6	22	.	.	PUNCT
fbem-28467	7	1	1	1	X
fbem-28467	7	2	.	.	X
fbem-28467	7	3	introduction	introduction	NOUN
fbem-28467	7	4	compared	compare	VERB
fbem-28467	7	5	with	with	ADP
fbem-28467	7	6	western	western	ADJ
fbem-28467	7	7	countries	country	NOUN
fbem-28467	7	8	,	,	PUNCT
fbem-28467	7	9	there	there	PRON
fbem-28467	7	10	is	be	VERB
fbem-28467	7	11	still	still	ADV
fbem-28467	7	12	a	a	DET
fbem-28467	7	13	big	big	ADJ
fbem-28467	7	14	gap	gap	NOUN
fbem-28467	7	15	between	between	ADP
fbem-28467	7	16	chinese	chinese	ADJ
fbem-28467	7	17	enterprises	enterprise	NOUN
fbem-28467	7	18	in	in	ADP
fbem-28467	7	19	fulfilling	fulfil	VERB
fbem-28467	7	20	their	their	PRON
fbem-28467	7	21	social	social	ADJ
fbem-28467	7	22	responsibility	responsibility	NOUN
fbem-28467	7	23	.	.	PUNCT
fbem-28467	8	1	take	take	VERB
fbem-28467	8	2	charitable	charitable	ADJ
fbem-28467	8	3	donations	donation	NOUN
fbem-28467	8	4	as	as	ADP
fbem-28467	8	5	an	an	DET
fbem-28467	8	6	example	example	NOUN
fbem-28467	8	7	,	,	PUNCT
fbem-28467	8	8	from	from	ADP
fbem-28467	8	9	the	the	DET
fbem-28467	8	10	information	information	NOUN
fbem-28467	8	11	released	release	VERB
fbem-28467	8	12	by	by	ADP
fbem-28467	8	13	china	china	PROPN
fbem-28467	8	14	's	's	PART
fbem-28467	8	15	ministry	ministry	PROPN
fbem-28467	8	16	of	of	ADP
fbem-28467	8	17	civil	civil	ADJ
fbem-28467	8	18	affairs	affair	NOUN
fbem-28467	8	19	,	,	PUNCT
fbem-28467	8	20	the	the	DET
fbem-28467	8	21	total	total	ADJ
fbem-28467	8	22	amount	amount	NOUN
fbem-28467	8	23	of	of	ADP
fbem-28467	8	24	u.s	u.s	PROPN
fbem-28467	8	25	.	.	PROPN
fbem-28467	8	26	charitable	charitable	ADJ
fbem-28467	8	27	donations	donation	NOUN
fbem-28467	8	28	is	be	AUX
fbem-28467	8	29	about	about	ADV
fbem-28467	8	30	18	18	NUM
fbem-28467	8	31	times	time	NOUN
fbem-28467	8	32	as	as	ADV
fbem-28467	8	33	much	much	ADV
fbem-28467	8	34	as	as	ADP
fbem-28467	8	35	that	that	PRON
fbem-28467	8	36	of	of	ADP
fbem-28467	8	37	china	china	PROPN
fbem-28467	8	38	in	in	ADP
fbem-28467	8	39	2019	2019	NUM
fbem-28467	8	40	.	.	PUNCT
fbem-28467	9	1	the	the	DET
fbem-28467	9	2	majority	majority	NOUN
fbem-28467	9	3	of	of	ADP
fbem-28467	9	4	chinese	chinese	ADJ
fbem-28467	9	5	enterprises	enterprise	NOUN
fbem-28467	9	6	generally	generally	ADV
fbem-28467	9	7	have	have	VERB
fbem-28467	9	8	a	a	DET
fbem-28467	9	9	biased	biased	ADJ
fbem-28467	9	10	understanding	understanding	NOUN
fbem-28467	9	11	of	of	ADP
fbem-28467	9	12	social	social	ADJ
fbem-28467	9	13	responsibility	responsibility	NOUN
fbem-28467	9	14	,	,	PUNCT
fbem-28467	9	15	believing	believe	VERB
fbem-28467	9	16	that	that	SCONJ
fbem-28467	9	17	social	social	ADJ
fbem-28467	9	18	responsibility	responsibility	NOUN
fbem-28467	9	19	will	will	AUX
fbem-28467	9	20	increase	increase	VERB
fbem-28467	9	21	the	the	DET
fbem-28467	9	22	operating	operating	NOUN
fbem-28467	9	23	costs	cost	NOUN
fbem-28467	9	24	of	of	ADP
fbem-28467	9	25	enterprises	enterprise	NOUN
fbem-28467	9	26	,	,	PUNCT
fbem-28467	9	27	which	which	PRON
fbem-28467	9	28	is	be	AUX
fbem-28467	9	29	not	not	PART
fbem-28467	9	30	in	in	ADP
fbem-28467	9	31	line	line	NOUN
fbem-28467	9	32	with	with	ADP
fbem-28467	9	33	the	the	DET
fbem-28467	9	34	principle	principle	NOUN
fbem-28467	9	35	of	of	ADP
fbem-28467	9	36	"	"	PUNCT
fbem-28467	9	37	cost	cost	NOUN
fbem-28467	9	38	-	-	PUNCT
fbem-28467	9	39	effectiveness	effectiveness	NOUN
fbem-28467	9	40	"	"	PUNCT
fbem-28467	9	41	,	,	PUNCT
fbem-28467	9	42	and	and	CCONJ
fbem-28467	9	43	will	will	AUX
fbem-28467	9	44	have	have	VERB
fbem-28467	9	45	a	a	DET
fbem-28467	9	46	negative	negative	ADJ
fbem-28467	9	47	impact	impact	NOUN
fbem-28467	9	48	on	on	ADP
fbem-28467	9	49	enterprise	enterprise	NOUN
fbem-28467	9	50	performance	performance	NOUN
fbem-28467	9	51	,	,	PUNCT
fbem-28467	9	52	thus	thus	ADV
fbem-28467	9	53	jeopardizing	jeopardize	VERB
fbem-28467	9	54	shareholders	shareholder	NOUN
fbem-28467	9	55	'	'	PART
fbem-28467	9	56	rights	right	NOUN
fbem-28467	9	57	and	and	CCONJ
fbem-28467	9	58	interests	interest	NOUN
fbem-28467	9	59	.	.	PUNCT
fbem-28467	10	1	at	at	ADP
fbem-28467	10	2	present	present	ADJ
fbem-28467	10	3	,	,	PUNCT
fbem-28467	10	4	corporate	corporate	ADJ
fbem-28467	10	5	social	social	ADJ
fbem-28467	10	6	responsibility	responsibility	NOUN
fbem-28467	10	7	(	(	PUNCT
fbem-28467	10	8	csr	csr	NOUN
fbem-28467	10	9	)	)	PUNCT
fbem-28467	10	10	has	have	AUX
fbem-28467	10	11	become	become	VERB
fbem-28467	10	12	an	an	DET
fbem-28467	10	13	important	important	ADJ
fbem-28467	10	14	driving	driving	NOUN
fbem-28467	10	15	force	force	NOUN
fbem-28467	10	16	for	for	SCONJ
fbem-28467	10	17	enterprises	enterprise	NOUN
fbem-28467	10	18	to	to	PART
fbem-28467	10	19	expand	expand	VERB
fbem-28467	10	20	their	their	PRON
fbem-28467	10	21	competitive	competitive	ADJ
fbem-28467	10	22	advantages	advantage	NOUN
fbem-28467	10	23	.	.	PUNCT
fbem-28467	11	1	in	in	ADP
fbem-28467	11	2	the	the	DET
fbem-28467	11	3	future	future	NOUN
fbem-28467	11	4	,	,	PUNCT
fbem-28467	11	5	more	more	ADJ
fbem-28467	11	6	and	and	CCONJ
fbem-28467	11	7	more	more	ADJ
fbem-28467	11	8	chinese	chinese	ADJ
fbem-28467	11	9	entrepreneurs	entrepreneur	NOUN
fbem-28467	11	10	will	will	AUX
fbem-28467	11	11	recognize	recognize	VERB
fbem-28467	11	12	the	the	DET
fbem-28467	11	13	strategic	strategic	ADJ
fbem-28467	11	14	significance	significance	NOUN
fbem-28467	11	15	of	of	ADP
fbem-28467	11	16	fulfilling	fulfil	VERB
fbem-28467	11	17	csr	csr	NOUN
fbem-28467	11	18	for	for	ADP
fbem-28467	11	19	their	their	PRON
fbem-28467	11	20	enterprises	enterprise	NOUN
fbem-28467	11	21	.	.	PUNCT
fbem-28467	12	1	the	the	DET
fbem-28467	12	2	new	new	ADJ
fbem-28467	12	3	trend	trend	NOUN
fbem-28467	12	4	will	will	AUX
fbem-28467	12	5	gradually	gradually	ADV
fbem-28467	12	6	change	change	VERB
fbem-28467	12	7	the	the	DET
fbem-28467	12	8	traditional	traditional	ADJ
fbem-28467	12	9	concept	concept	NOUN
fbem-28467	12	10	of	of	ADP
fbem-28467	12	11	csr	csr	NOUN
fbem-28467	12	12	and	and	CCONJ
fbem-28467	12	13	promote	promote	VERB
fbem-28467	12	14	more	more	ADJ
fbem-28467	12	15	enterprises	enterprise	NOUN
fbem-28467	12	16	to	to	PART
fbem-28467	12	17	actively	actively	ADV
fbem-28467	12	18	devote	devote	VERB
fbem-28467	12	19	themselves	themselves	PRON
fbem-28467	12	20	to	to	ADP
fbem-28467	12	21	the	the	DET
fbem-28467	12	22	cause	cause	NOUN
fbem-28467	12	23	of	of	ADP
fbem-28467	12	24	csr	csr	NOUN
fbem-28467	12	25	,	,	PUNCT
fbem-28467	12	26	take	take	VERB
fbem-28467	12	27	sustainable	sustainable	ADJ
fbem-28467	12	28	development	development	NOUN
fbem-28467	12	29	as	as	ADP
fbem-28467	12	30	a	a	DET
fbem-28467	12	31	guideline	guideline	NOUN
fbem-28467	12	32	for	for	ADP
fbem-28467	12	33	enterprise	enterprise	NOUN
fbem-28467	12	34	development	development	NOUN
fbem-28467	12	35	,	,	PUNCT
fbem-28467	12	36	and	and	CCONJ
fbem-28467	12	37	combine	combine	VERB
fbem-28467	12	38	the	the	DET
fbem-28467	12	39	pursuit	pursuit	NOUN
fbem-28467	12	40	of	of	ADP
fbem-28467	12	41	social	social	ADJ
fbem-28467	12	42	interests	interest	NOUN
fbem-28467	12	43	and	and	CCONJ
fbem-28467	12	44	business	business	NOUN
fbem-28467	12	45	values	value	NOUN
fbem-28467	12	46	.	.	PUNCT
fbem-28467	13	1	in	in	ADP
fbem-28467	13	2	this	this	DET
fbem-28467	13	3	context	context	NOUN
fbem-28467	13	4	,	,	PUNCT
fbem-28467	13	5	in	in	ADP
fbem-28467	13	6	response	response	NOUN
fbem-28467	13	7	to	to	ADP
fbem-28467	13	8	the	the	DET
fbem-28467	13	9	current	current	ADJ
fbem-28467	13	10	situation	situation	NOUN
fbem-28467	13	11	of	of	ADP
fbem-28467	13	12	china	china	PROPN
fbem-28467	13	13	's	's	PART
fbem-28467	13	14	socio	socio	NOUN
fbem-28467	13	15	-	-	PUNCT
fbem-28467	13	16	economic	economic	ADJ
fbem-28467	13	17	transformation	transformation	NOUN
fbem-28467	13	18	,	,	PUNCT
fbem-28467	13	19	enterprises	enterprise	NOUN
fbem-28467	13	20	must	must	AUX
fbem-28467	13	21	develop	develop	VERB
fbem-28467	13	22	a	a	DET
fbem-28467	13	23	sustainable	sustainable	ADJ
fbem-28467	13	24	framework	framework	NOUN
fbem-28467	13	25	for	for	ADP
fbem-28467	13	26	their	their	PRON
fbem-28467	13	27	sustainable	sustainable	ADJ
fbem-28467	13	28	development	development	NOUN
fbem-28467	13	29	through	through	ADP
fbem-28467	13	30	the	the	DET
fbem-28467	13	31	fulfillment	fulfillment	NOUN
fbem-28467	13	32	of	of	ADP
fbem-28467	13	33	their	their	PRON
fbem-28467	13	34	social	social	ADJ
fbem-28467	13	35	responsibility	responsibility	NOUN
fbem-28467	13	36	and	and	CCONJ
fbem-28467	13	37	realize	realize	VERB
fbem-28467	13	38	their	their	PRON
fbem-28467	13	39	long	long	ADJ
fbem-28467	13	40	-	-	PUNCT
fbem-28467	13	41	term	term	NOUN
fbem-28467	13	42	sustainable	sustainable	ADJ
fbem-28467	13	43	development	development	NOUN
fbem-28467	13	44	.	.	PUNCT
fbem-28467	14	1	in	in	ADP
fbem-28467	14	2	this	this	DET
fbem-28467	14	3	paper	paper	NOUN
fbem-28467	14	4	,	,	PUNCT
fbem-28467	14	5	social	social	ADJ
fbem-28467	14	6	responsibility	responsibility	NOUN
fbem-28467	14	7	is	be	AUX
fbem-28467	14	8	subdivided	subdivide	VERB
fbem-28467	14	9	into	into	ADP
fbem-28467	14	10	economic	economic	ADJ
fbem-28467	14	11	responsibility	responsibility	NOUN
fbem-28467	14	12	,	,	PUNCT
fbem-28467	14	13	legal	legal	ADJ
fbem-28467	14	14	responsibility	responsibility	NOUN
fbem-28467	14	15	,	,	PUNCT
fbem-28467	14	16	public	public	ADJ
fbem-28467	14	17	welfare	welfare	NOUN
fbem-28467	14	18	responsibility	responsibility	NOUN
fbem-28467	14	19	and	and	CCONJ
fbem-28467	14	20	environmental	environmental	ADJ
fbem-28467	14	21	responsibility	responsibility	NOUN
fbem-28467	14	22	.	.	PUNCT
fbem-28467	15	1	therefore	therefore	ADV
fbem-28467	15	2	,	,	PUNCT
fbem-28467	15	3	actively	actively	ADV
fbem-28467	15	4	fulfilling	fulfil	VERB
fbem-28467	15	5	responsibilities	responsibility	NOUN
fbem-28467	15	6	will	will	AUX
fbem-28467	15	7	force	force	VERB
fbem-28467	15	8	enterprises	enterprise	NOUN
fbem-28467	15	9	to	to	PART
fbem-28467	15	10	enhance	enhance	VERB
fbem-28467	15	11	corporate	corporate	ADJ
fbem-28467	15	12	reputation	reputation	NOUN
fbem-28467	15	13	and	and	CCONJ
fbem-28467	15	14	brand	brand	NOUN
fbem-28467	15	15	awareness	awareness	NOUN
fbem-28467	15	16	,	,	PUNCT
fbem-28467	15	17	promote	promote	VERB
fbem-28467	15	18	synergistic	synergistic	ADJ
fbem-28467	15	19	development	development	NOUN
fbem-28467	15	20	with	with	ADP
fbem-28467	15	21	the	the	DET
fbem-28467	15	22	market	market	NOUN
fbem-28467	15	23	,	,	PUNCT
fbem-28467	15	24	the	the	DET
fbem-28467	15	25	environment	environment	NOUN
fbem-28467	15	26	,	,	PUNCT
fbem-28467	15	27	the	the	DET
fbem-28467	15	28	society	society	NOUN
fbem-28467	15	29	and	and	CCONJ
fbem-28467	15	30	the	the	DET
fbem-28467	15	31	government	government	NOUN
fbem-28467	15	32	,	,	PUNCT
fbem-28467	15	33	improve	improve	VERB
fbem-28467	15	34	the	the	DET
fbem-28467	15	35	quality	quality	NOUN
fbem-28467	15	36	of	of	ADP
fbem-28467	15	37	their	their	PRON
fbem-28467	15	38	products	product	NOUN
fbem-28467	15	39	and	and	CCONJ
fbem-28467	15	40	services	service	NOUN
fbem-28467	15	41	,	,	PUNCT
fbem-28467	15	42	thereby	thereby	ADV
fbem-28467	15	43	creating	create	VERB
fbem-28467	15	44	enterprise	enterprise	NOUN
fbem-28467	15	45	value	value	NOUN
fbem-28467	15	46	in	in	ADP
fbem-28467	15	47	the	the	DET
fbem-28467	15	48	long	long	ADJ
fbem-28467	15	49	term	term	NOUN
fbem-28467	15	50	.	.	PUNCT
fbem-28467	16	1	previous	previous	ADJ
fbem-28467	16	2	researchers	researcher	NOUN
fbem-28467	16	3	have	have	AUX
fbem-28467	16	4	focused	focus	VERB
fbem-28467	16	5	too	too	ADV
fbem-28467	16	6	much	much	ADV
fbem-28467	16	7	on	on	ADP
fbem-28467	16	8	corporate	corporate	ADJ
fbem-28467	16	9	donations	donation	NOUN
fbem-28467	16	10	and	and	CCONJ
fbem-28467	16	11	environmental	environmental	ADJ
fbem-28467	16	12	responsibility	responsibility	NOUN
fbem-28467	16	13	,	,	PUNCT
fbem-28467	16	14	while	while	SCONJ
fbem-28467	16	15	neglecting	neglect	VERB
fbem-28467	16	16	the	the	DET
fbem-28467	16	17	fundamental	fundamental	ADJ
fbem-28467	16	18	role	role	NOUN
fbem-28467	16	19	of	of	ADP
fbem-28467	16	20	economic	economic	ADJ
fbem-28467	16	21	responsibility	responsibility	NOUN
fbem-28467	16	22	in	in	ADP
fbem-28467	16	23	the	the	DET
fbem-28467	16	24	development	development	NOUN
fbem-28467	16	25	of	of	ADP
fbem-28467	16	26	an	an	DET
fbem-28467	16	27	enterprise	enterprise	NOUN
fbem-28467	16	28	value	value	NOUN
fbem-28467	16	29	framework	framework	NOUN
fbem-28467	16	30	.	.	PUNCT
fbem-28467	17	1	the	the	DET
fbem-28467	17	2	innovation	innovation	NOUN
fbem-28467	17	3	of	of	ADP
fbem-28467	17	4	this	this	DET
fbem-28467	17	5	study	study	NOUN
fbem-28467	17	6	in	in	ADP
fbem-28467	17	7	terms	term	NOUN
fbem-28467	17	8	of	of	ADP
fbem-28467	17	9	research	research	NOUN
fbem-28467	17	10	perspectives	perspective	NOUN
fbem-28467	17	11	mainly	mainly	ADV
fbem-28467	17	12	lies	lie	VERB
fbem-28467	17	13	in	in	ADP
fbem-28467	17	14	the	the	DET
fbem-28467	17	15	development	development	NOUN
fbem-28467	17	16	of	of	ADP
fbem-28467	17	17	an	an	DET
fbem-28467	17	18	enterprise	enterprise	NOUN
fbem-28467	17	19	value	value	NOUN
fbem-28467	17	20	framework	framework	NOUN
fbem-28467	17	21	and	and	CCONJ
fbem-28467	17	22	the	the	DET
fbem-28467	17	23	study	study	NOUN
fbem-28467	17	24	of	of	ADP
fbem-28467	17	25	multiple	multiple	ADJ
fbem-28467	17	26	dimensions	dimension	NOUN
fbem-28467	17	27	of	of	ADP
fbem-28467	17	28	enterprise	enterprise	NOUN
fbem-28467	17	29	value	value	NOUN
fbem-28467	17	30	.	.	PUNCT
fbem-28467	18	1	this	this	DET
fbem-28467	18	2	study	study	NOUN
fbem-28467	18	3	embodies	embody	VERB
fbem-28467	18	4	csr	csr	X
fbem-28467	18	5	in	in	ADP
fbem-28467	18	6	several	several	ADJ
fbem-28467	18	7	dimensions	dimension	NOUN
fbem-28467	18	8	,	,	PUNCT
fbem-28467	18	9	indicating	indicate	VERB
fbem-28467	18	10	the	the	DET
fbem-28467	18	11	impact	impact	NOUN
fbem-28467	18	12	of	of	ADP
fbem-28467	18	13	social	social	ADJ
fbem-28467	18	14	responsibility	responsibility	NOUN
fbem-28467	18	15	performance	performance	NOUN
fbem-28467	18	16	on	on	ADP
fbem-28467	18	17	different	different	ADJ
fbem-28467	18	18	aspects	aspect	NOUN
fbem-28467	18	19	of	of	ADP
fbem-28467	18	20	enterprise	enterprise	NOUN
fbem-28467	18	21	value	value	NOUN
fbem-28467	18	22	in	in	ADP
fbem-28467	18	23	each	each	DET
fbem-28467	18	24	dimension	dimension	NOUN
fbem-28467	18	25	.	.	PUNCT
fbem-28467	19	1	thus	thus	ADV
fbem-28467	19	2	,	,	PUNCT
fbem-28467	19	3	figure	figure	NOUN
fbem-28467	19	4	1	1	NUM
fbem-28467	19	5	shows	show	VERB
fbem-28467	19	6	the	the	DET
fbem-28467	19	7	conceptual	conceptual	ADJ
fbem-28467	19	8	framework	framework	NOUN
fbem-28467	19	9	used	use	VERB
fbem-28467	19	10	in	in	ADP
fbem-28467	19	11	this	this	DET
fbem-28467	19	12	study	study	NOUN
fbem-28467	19	13	:	:	PUNCT
fbem-28467	19	14	based	base	VERB
fbem-28467	19	15	on	on	ADP
fbem-28467	19	16	the	the	DET
fbem-28467	19	17	relevant	relevant	ADJ
fbem-28467	19	18	literature	literature	NOUN
fbem-28467	19	19	reviewed	review	VERB
fbem-28467	19	20	in	in	ADP
fbem-28467	19	21	this	this	DET
fbem-28467	19	22	paper	paper	NOUN
fbem-28467	19	23	,	,	PUNCT
fbem-28467	19	24	the	the	DET
fbem-28467	19	25	researcher	researcher	NOUN
fbem-28467	19	26	believes	believe	VERB
fbem-28467	19	27	that	that	SCONJ
fbem-28467	19	28	the	the	DET
fbem-28467	19	29	relationship	relationship	NOUN
fbem-28467	19	30	between	between	ADP
fbem-28467	19	31	csr	csr	NOUN
fbem-28467	19	32	and	and	CCONJ
fbem-28467	19	33	enterprise	enterprise	NOUN
fbem-28467	19	34	value	value	NOUN
fbem-28467	19	35	must	must	AUX
fbem-28467	19	36	be	be	AUX
fbem-28467	19	37	analyzed	analyze	VERB
fbem-28467	19	38	with	with	ADP
fbem-28467	19	39	data	datum	NOUN
fbem-28467	19	40	to	to	PART
fbem-28467	19	41	argue	argue	VERB
fbem-28467	19	42	whether	whether	SCONJ
fbem-28467	19	43	it	it	PRON
fbem-28467	19	44	is	be	AUX
fbem-28467	19	45	relevant	relevant	ADJ
fbem-28467	19	46	or	or	CCONJ
fbem-28467	19	47	not	not	PART
fbem-28467	19	48	,	,	PUNCT
fbem-28467	19	49	and	and	CCONJ
fbem-28467	19	50	therefore	therefore	ADV
fbem-28467	19	51	,	,	PUNCT
fbem-28467	19	52	it	it	PRON
fbem-28467	19	53	is	be	AUX
fbem-28467	19	54	necessary	necessary	ADJ
fbem-28467	19	55	to	to	PART
fbem-28467	19	56	collect	collect	VERB
fbem-28467	19	57	data	datum	NOUN
fbem-28467	19	58	from	from	ADP
fbem-28467	19	59	representative	representative	ADJ
fbem-28467	19	60	listed	list	VERB
fbem-28467	19	61	companies	company	NOUN
fbem-28467	19	62	to	to	PART
fbem-28467	19	63	be	be	AUX
fbem-28467	19	64	analyzed	analyze	VERB
fbem-28467	19	65	to	to	PART
fbem-28467	19	66	support	support	VERB
fbem-28467	19	67	this	this	DET
fbem-28467	19	68	claim	claim	NOUN
fbem-28467	19	69	.	.	PUNCT
fbem-28467	20	1	this	this	PRON
fbem-28467	20	2	therefore	therefore	ADV
fbem-28467	20	3	explains	explain	VERB
fbem-28467	20	4	the	the	DET
fbem-28467	20	5	main	main	ADJ
fbem-28467	20	6	avenue	avenue	NOUN
fbem-28467	20	7	of	of	ADP
fbem-28467	20	8	this	this	DET
fbem-28467	20	9	study	study	NOUN
fbem-28467	20	10	analyzing	analyze	VERB
fbem-28467	20	11	data	datum	NOUN
fbem-28467	20	12	from	from	ADP
fbem-28467	20	13	selected	select	VERB
fbem-28467	20	14	listed	list	VERB
fbem-28467	20	15	companies	company	NOUN
fbem-28467	20	16	in	in	ADP
fbem-28467	20	17	china	china	PROPN
fbem-28467	20	18	.	.	PUNCT
fbem-28467	21	1	finally	finally	ADV
fbem-28467	21	2	,	,	PUNCT
fbem-28467	21	3	the	the	DET
fbem-28467	21	4	findings	finding	NOUN
fbem-28467	21	5	will	will	AUX
fbem-28467	21	6	also	also	ADV
fbem-28467	21	7	refine	refine	VERB
fbem-28467	21	8	and	and	CCONJ
fbem-28467	21	9	develop	develop	VERB
fbem-28467	21	10	an	an	DET
fbem-28467	21	11	enterprise	enterprise	NOUN
fbem-28467	21	12	value	value	NOUN
fbem-28467	21	13	framework	framework	NOUN
fbem-28467	21	14	to	to	PART
fbem-28467	21	15	support	support	VERB
fbem-28467	21	16	corporate	corporate	ADJ
fbem-28467	21	17	social	social	ADJ
fbem-28467	21	18	responsibility	responsibility	NOUN
fbem-28467	21	19	and	and	CCONJ
fbem-28467	21	20	promote	promote	VERB
fbem-28467	21	21	a	a	DET
fbem-28467	21	22	virtuous	virtuous	ADJ
fbem-28467	21	23	circle	circle	NOUN
fbem-28467	21	24	of	of	ADP
fbem-28467	21	25	mutual	mutual	ADJ
fbem-28467	21	26	reinforcement	reinforcement	NOUN
fbem-28467	21	27	between	between	ADP
fbem-28467	21	28	social	social	ADJ
fbem-28467	21	29	responsibility	responsibility	NOUN
fbem-28467	21	30	and	and	CCONJ
fbem-28467	21	31	enterprise	enterprise	NOUN
fbem-28467	21	32	value	value	NOUN
fbem-28467	21	33	;	;	PUNCT
fbem-28467	21	34	chinese	chinese	ADJ
fbem-28467	21	35	companies	company	NOUN
fbem-28467	21	36	have	have	AUX
fbem-28467	21	37	realized	realize	VERB
fbem-28467	21	38	the	the	DET
fbem-28467	21	39	impact	impact	NOUN
fbem-28467	21	40	that	that	PRON
fbem-28467	21	41	the	the	DET
fbem-28467	21	42	performance	performance	NOUN
fbem-28467	21	43	of	of	ADP
fbem-28467	21	44	social	social	ADJ
fbem-28467	21	45	responsibility	responsibility	NOUN
fbem-28467	21	46	has	have	VERB
fbem-28467	21	47	on	on	ADP
fbem-28467	21	48	their	their	PRON
fbem-28467	21	49	enterprise	enterprise	NOUN
fbem-28467	21	50	value	value	NOUN
fbem-28467	21	51	,	,	PUNCT
fbem-28467	21	52	and	and	CCONJ
fbem-28467	21	53	therefore	therefore	ADV
fbem-28467	21	54	the	the	DET
fbem-28467	21	55	sustainability	sustainability	NOUN
fbem-28467	21	56	framework	framework	NOUN
fbem-28467	21	57	can	can	AUX
fbem-28467	21	58	serve	serve	VERB
fbem-28467	21	59	as	as	ADP
fbem-28467	21	60	a	a	DET
fbem-28467	21	61	general	general	ADJ
fbem-28467	21	62	guide	guide	NOUN
fbem-28467	21	63	for	for	ADP
fbem-28467	21	64	the	the	DET
fbem-28467	21	65	long	long	ADJ
fbem-28467	21	66	-	-	PUNCT
fbem-28467	21	67	term	term	NOUN
fbem-28467	21	68	development	development	NOUN
fbem-28467	21	69	of	of	ADP
fbem-28467	21	70	companies	company	NOUN
fbem-28467	21	71	.	.	PUNCT
fbem-28467	22	1	331	331	NUM
fbem-28467	22	2	figure	figure	NOUN
fbem-28467	22	3	1	1	NUM
fbem-28467	22	4	.	.	PUNCT
fbem-28467	22	5	conceptual	conceptual	ADJ
fbem-28467	22	6	paradigm	paradigm	NOUN
fbem-28467	22	7	of	of	ADP
fbem-28467	22	8	the	the	DET
fbem-28467	22	9	study	study	NOUN
fbem-28467	22	10	2	2	NUM
fbem-28467	22	11	.	.	PUNCT
fbem-28467	22	12	statement	statement	NOUN
fbem-28467	22	13	of	of	ADP
fbem-28467	22	14	the	the	DET
fbem-28467	22	15	problem	problem	NOUN
fbem-28467	22	16	and	and	CCONJ
fbem-28467	22	17	hypotheses	hypothese	VERB
fbem-28467	22	18	2.1	2.1	NUM
fbem-28467	22	19	.	.	PUNCT
fbem-28467	23	1	statement	statement	NOUN
fbem-28467	23	2	of	of	ADP
fbem-28467	23	3	the	the	DET
fbem-28467	23	4	problem	problem	NOUN
fbem-28467	23	5	the	the	DET
fbem-28467	23	6	purpose	purpose	NOUN
fbem-28467	23	7	of	of	ADP
fbem-28467	23	8	this	this	DET
fbem-28467	23	9	study	study	NOUN
fbem-28467	23	10	is	be	AUX
fbem-28467	23	11	to	to	PART
fbem-28467	23	12	develop	develop	VERB
fbem-28467	23	13	an	an	DET
fbem-28467	23	14	enterprise	enterprise	NOUN
fbem-28467	23	15	value	value	NOUN
fbem-28467	23	16	framework	framework	NOUN
fbem-28467	23	17	to	to	PART
fbem-28467	23	18	promote	promote	VERB
fbem-28467	23	19	the	the	DET
fbem-28467	23	20	fulfillment	fulfillment	NOUN
fbem-28467	23	21	of	of	ADP
fbem-28467	23	22	corporate	corporate	ADJ
fbem-28467	23	23	social	social	ADJ
fbem-28467	23	24	responsibility	responsibility	NOUN
fbem-28467	23	25	and	and	CCONJ
fbem-28467	23	26	the	the	DET
fbem-28467	23	27	enhancement	enhancement	NOUN
fbem-28467	23	28	of	of	ADP
fbem-28467	23	29	enterprise	enterprise	NOUN
fbem-28467	23	30	value	value	NOUN
fbem-28467	23	31	of	of	ADP
fbem-28467	23	32	chinese	chinese	ADJ
fbem-28467	23	33	listed	list	VERB
fbem-28467	23	34	companies	company	NOUN
fbem-28467	23	35	.	.	PUNCT
fbem-28467	24	1	although	although	SCONJ
fbem-28467	24	2	many	many	ADJ
fbem-28467	24	3	scholars	scholar	NOUN
fbem-28467	24	4	have	have	AUX
fbem-28467	24	5	studied	study	VERB
fbem-28467	24	6	the	the	DET
fbem-28467	24	7	relationship	relationship	NOUN
fbem-28467	24	8	between	between	ADP
fbem-28467	24	9	social	social	ADJ
fbem-28467	24	10	responsibility	responsibility	NOUN
fbem-28467	24	11	and	and	CCONJ
fbem-28467	24	12	enterprise	enterprise	NOUN
fbem-28467	24	13	value	value	NOUN
fbem-28467	24	14	,	,	PUNCT
fbem-28467	24	15	few	few	ADJ
fbem-28467	24	16	have	have	AUX
fbem-28467	24	17	developed	develop	VERB
fbem-28467	24	18	an	an	DET
fbem-28467	24	19	enterprise	enterprise	NOUN
fbem-28467	24	20	value	value	NOUN
fbem-28467	24	21	framework	framework	NOUN
fbem-28467	24	22	to	to	PART
fbem-28467	24	23	serve	serve	VERB
fbem-28467	24	24	the	the	DET
fbem-28467	24	25	virtuous	virtuous	ADJ
fbem-28467	24	26	circle	circle	NOUN
fbem-28467	24	27	of	of	ADP
fbem-28467	24	28	corporate	corporate	ADJ
fbem-28467	24	29	social	social	ADJ
fbem-28467	24	30	responsibility	responsibility	NOUN
fbem-28467	24	31	and	and	CCONJ
fbem-28467	24	32	enterprise	enterprise	NOUN
fbem-28467	24	33	value	value	NOUN
fbem-28467	24	34	.	.	PUNCT
fbem-28467	25	1	specifically	specifically	ADV
fbem-28467	25	2	,	,	PUNCT
fbem-28467	25	3	this	this	DET
fbem-28467	25	4	study	study	NOUN
fbem-28467	25	5	seeks	seek	VERB
fbem-28467	25	6	answers	answer	NOUN
fbem-28467	25	7	to	to	ADP
fbem-28467	25	8	the	the	DET
fbem-28467	25	9	following	follow	VERB
fbem-28467	25	10	questions	question	NOUN
fbem-28467	25	11	:	:	PUNCT
fbem-28467	26	1	1	1	X
fbem-28467	26	2	.	.	X
fbem-28467	27	1	what	what	PRON
fbem-28467	27	2	is	be	AUX
fbem-28467	27	3	the	the	DET
fbem-28467	27	4	status	status	NOUN
fbem-28467	27	5	with	with	ADP
fbem-28467	27	6	regard	regard	NOUN
fbem-28467	27	7	to	to	ADP
fbem-28467	27	8	enterprise	enterprise	NOUN
fbem-28467	27	9	size	size	NOUN
fbem-28467	27	10	and	and	CCONJ
fbem-28467	27	11	ownership	ownership	NOUN
fbem-28467	27	12	?	?	PUNCT
fbem-28467	28	1	2	2	X
fbem-28467	28	2	.	.	X
fbem-28467	28	3	what	what	PRON
fbem-28467	28	4	is	be	AUX
fbem-28467	28	5	the	the	DET
fbem-28467	28	6	status	status	NOUN
fbem-28467	28	7	of	of	ADP
fbem-28467	28	8	enterprise	enterprise	NOUN
fbem-28467	28	9	value	value	NOUN
fbem-28467	28	10	of	of	ADP
fbem-28467	28	11	the	the	DET
fbem-28467	28	12	selected	select	VERB
fbem-28467	28	13	enterprises	enterprise	NOUN
fbem-28467	28	14	in	in	ADP
fbem-28467	28	15	terms	term	NOUN
fbem-28467	28	16	of	of	ADP
fbem-28467	28	17	:	:	PUNCT
fbem-28467	28	18	2.1	2.1	NUM
fbem-28467	28	19	economic	economic	ADJ
fbem-28467	28	20	value	value	NOUN
fbem-28467	28	21	added	add	VERB
fbem-28467	28	22	(	(	PUNCT
fbem-28467	28	23	eva	eva	PROPN
fbem-28467	28	24	)	)	PUNCT
fbem-28467	28	25	;	;	PUNCT
fbem-28467	28	26	2.2	2.2	NUM
fbem-28467	28	27	return	return	NOUN
fbem-28467	28	28	on	on	ADP
fbem-28467	28	29	equity	equity	NOUN
fbem-28467	28	30	(	(	PUNCT
fbem-28467	28	31	roe	roe	PROPN
fbem-28467	28	32	)	)	PUNCT
fbem-28467	28	33	;	;	PUNCT
fbem-28467	28	34	2.3	2.3	NUM
fbem-28467	28	35	tobin	tobin	NOUN
fbem-28467	28	36	's	's	PART
fbem-28467	28	37	q	q	NOUN
fbem-28467	28	38	ratio	ratio	NOUN
fbem-28467	28	39	(	(	PUNCT
fbem-28467	28	40	tqr	tqr	NOUN
fbem-28467	28	41	)	)	PUNCT
fbem-28467	28	42	3	3	NUM
fbem-28467	28	43	.	.	X
fbem-28467	28	44	are	be	AUX
fbem-28467	28	45	there	there	PRON
fbem-28467	28	46	significant	significant	ADJ
fbem-28467	28	47	relationships	relationship	NOUN
fbem-28467	28	48	as	as	ADP
fbem-28467	28	49	to	to	ADP
fbem-28467	28	50	ownership	ownership	NOUN
fbem-28467	28	51	and	and	CCONJ
fbem-28467	28	52	size	size	NOUN
fbem-28467	28	53	to	to	ADP
fbem-28467	28	54	enterprise	enterprise	NOUN
fbem-28467	28	55	value	value	NOUN
fbem-28467	28	56	?	?	PUNCT
fbem-28467	29	1	4	4	X
fbem-28467	29	2	.	.	X
fbem-28467	29	3	what	what	PRON
fbem-28467	29	4	is	be	AUX
fbem-28467	29	5	the	the	DET
fbem-28467	29	6	performance	performance	NOUN
fbem-28467	29	7	of	of	ADP
fbem-28467	29	8	the	the	DET
fbem-28467	29	9	selected	select	VERB
fbem-28467	29	10	enterprise	enterprise	NOUN
fbem-28467	29	11	with	with	ADP
fbem-28467	29	12	regard	regard	NOUN
fbem-28467	29	13	to	to	ADP
fbem-28467	29	14	the	the	DET
fbem-28467	29	15	following	following	NOUN
fbem-28467	29	16	:	:	PUNCT
fbem-28467	29	17	4.1	4.1	NUM
fbem-28467	29	18	economic	economic	ADJ
fbem-28467	29	19	responsibility	responsibility	NOUN
fbem-28467	29	20	performance	performance	NOUN
fbem-28467	29	21	;	;	PUNCT
fbem-28467	29	22	4.2	4.2	NUM
fbem-28467	29	23	legal	legal	ADJ
fbem-28467	29	24	responsibility	responsibility	NOUN
fbem-28467	29	25	performance	performance	NOUN
fbem-28467	29	26	;	;	PUNCT
fbem-28467	29	27	4.3	4.3	NUM
fbem-28467	29	28	public	public	ADJ
fbem-28467	29	29	welfare	welfare	NOUN
fbem-28467	29	30	responsibility	responsibility	NOUN
fbem-28467	29	31	performance	performance	NOUN
fbem-28467	29	32	;	;	PUNCT
fbem-28467	29	33	4.4	4.4	NUM
fbem-28467	29	34	environmental	environmental	ADJ
fbem-28467	29	35	responsibility	responsibility	NOUN
fbem-28467	29	36	performance	performance	NOUN
fbem-28467	29	37	5	5	NUM
fbem-28467	29	38	.	.	PUNCT
fbem-28467	30	1	how	how	SCONJ
fbem-28467	30	2	does	do	AUX
fbem-28467	30	3	the	the	DET
fbem-28467	30	4	following	follow	VERB
fbem-28467	30	5	csr	csr	NOUN
fbem-28467	30	6	dimension	dimension	NOUN
fbem-28467	30	7	affect	affect	VERB
fbem-28467	30	8	the	the	DET
fbem-28467	30	9	enterprise	enterprise	NOUN
fbem-28467	30	10	value	value	NOUN
fbem-28467	30	11	as	as	ADP
fbem-28467	30	12	to	to	ADP
fbem-28467	30	13	eva	eva	PROPN
fbem-28467	30	14	,	,	PUNCT
fbem-28467	30	15	roe	roe	PROPN
fbem-28467	30	16	and	and	CCONJ
fbem-28467	30	17	tqr	tqr	ADJ
fbem-28467	30	18	?	?	NOUN
fbem-28467	31	1	6	6	NUM
fbem-28467	31	2	.	.	X
fbem-28467	32	1	from	from	ADP
fbem-28467	32	2	the	the	DET
fbem-28467	32	3	result	result	NOUN
fbem-28467	32	4	of	of	ADP
fbem-28467	32	5	the	the	DET
fbem-28467	32	6	study	study	NOUN
fbem-28467	32	7	,	,	PUNCT
fbem-28467	32	8	what	what	DET
fbem-28467	32	9	enterprise	enterprise	NOUN
fbem-28467	32	10	value	value	NOUN
fbem-28467	32	11	framework	framework	NOUN
fbem-28467	32	12	can	can	AUX
fbem-28467	32	13	be	be	AUX
fbem-28467	32	14	developed	develop	VERB
fbem-28467	32	15	?	?	PUNCT
fbem-28467	33	1	2.2	2.2	NUM
fbem-28467	33	2	.	.	PUNCT
fbem-28467	33	3	hypotheses	hypothesis	NOUN
fbem-28467	33	4	based	base	VERB
fbem-28467	33	5	on	on	ADP
fbem-28467	33	6	the	the	DET
fbem-28467	33	7	problem	problem	NOUN
fbem-28467	33	8	statement	statement	NOUN
fbem-28467	33	9	,	,	PUNCT
fbem-28467	33	10	the	the	DET
fbem-28467	33	11	following	follow	VERB
fbem-28467	33	12	hypotheses	hypothesis	NOUN
fbem-28467	33	13	will	will	AUX
fbem-28467	33	14	be	be	AUX
fbem-28467	33	15	tested	test	VERB
fbem-28467	33	16	:	:	PUNCT
fbem-28467	33	17	h01	h01	NOUN
fbem-28467	33	18	:	:	PUNCT
fbem-28467	33	19	enterprise	enterprise	NOUN
fbem-28467	33	20	size	size	NOUN
fbem-28467	33	21	and	and	CCONJ
fbem-28467	33	22	ownership	ownership	NOUN
fbem-28467	33	23	have	have	VERB
fbem-28467	33	24	no	no	DET
fbem-28467	33	25	effect	effect	NOUN
fbem-28467	33	26	on	on	ADP
fbem-28467	33	27	enterprise	enterprise	NOUN
fbem-28467	33	28	value	value	NOUN
fbem-28467	33	29	as	as	ADP
fbem-28467	33	30	to	to	ADP
fbem-28467	33	31	eva	eva	PROPN
fbem-28467	33	32	,	,	PUNCT
fbem-28467	33	33	roe	roe	NOUN
fbem-28467	33	34	,	,	PUNCT
fbem-28467	33	35	and	and	CCONJ
fbem-28467	33	36	tqr	tqr	PROPN
fbem-28467	33	37	.	.	PUNCT
fbem-28467	34	1	h02	h02	NOUN
fbem-28467	34	2	:	:	PUNCT
fbem-28467	34	3	economic	economic	ADJ
fbem-28467	34	4	responsibility	responsibility	NOUN
fbem-28467	34	5	performance	performance	NOUN
fbem-28467	34	6	has	have	VERB
fbem-28467	34	7	no	no	DET
fbem-28467	34	8	effect	effect	NOUN
fbem-28467	34	9	on	on	ADP
fbem-28467	34	10	enterprise	enterprise	NOUN
fbem-28467	34	11	value	value	NOUN
fbem-28467	34	12	as	as	ADP
fbem-28467	34	13	to	to	ADP
fbem-28467	34	14	eva	eva	PROPN
fbem-28467	34	15	,	,	PUNCT
fbem-28467	34	16	roe	roe	PROPN
fbem-28467	34	17	and	and	CCONJ
fbem-28467	34	18	tqr	tqr	PROPN
fbem-28467	34	19	.	.	PUNCT
fbem-28467	35	1	h03	h03	NOUN
fbem-28467	35	2	:	:	PUNCT
fbem-28467	36	1	legal	legal	ADJ
fbem-28467	36	2	responsibility	responsibility	NOUN
fbem-28467	36	3	performance	performance	NOUN
fbem-28467	36	4	has	have	VERB
fbem-28467	36	5	no	no	DET
fbem-28467	36	6	effect	effect	NOUN
fbem-28467	36	7	on	on	ADP
fbem-28467	36	8	enterprise	enterprise	NOUN
fbem-28467	36	9	value	value	NOUN
fbem-28467	36	10	as	as	ADP
fbem-28467	36	11	to	to	ADP
fbem-28467	36	12	eva	eva	PROPN
fbem-28467	36	13	,	,	PUNCT
fbem-28467	36	14	roe	roe	PROPN
fbem-28467	36	15	and	and	CCONJ
fbem-28467	36	16	tqr	tqr	PROPN
fbem-28467	36	17	.	.	PUNCT
fbem-28467	36	18	h04	h04	PROPN
fbem-28467	36	19	:	:	PUNCT
fbem-28467	36	20	public	public	ADJ
fbem-28467	36	21	welfare	welfare	NOUN
fbem-28467	36	22	responsibility	responsibility	NOUN
fbem-28467	36	23	performance	performance	NOUN
fbem-28467	36	24	has	have	VERB
fbem-28467	36	25	no	no	DET
fbem-28467	36	26	effect	effect	NOUN
fbem-28467	36	27	on	on	ADP
fbem-28467	36	28	enterprise	enterprise	NOUN
fbem-28467	36	29	value	value	NOUN
fbem-28467	36	30	as	as	ADP
fbem-28467	36	31	to	to	ADP
fbem-28467	36	32	eva	eva	PROPN
fbem-28467	36	33	,	,	PUNCT
fbem-28467	36	34	roe	roe	PROPN
fbem-28467	36	35	and	and	CCONJ
fbem-28467	36	36	tqr	tqr	PROPN
fbem-28467	36	37	.	.	PUNCT
fbem-28467	37	1	h05	h05	PROPN
fbem-28467	37	2	:	:	PUNCT
fbem-28467	37	3	environmental	environmental	ADJ
fbem-28467	37	4	responsibility	responsibility	NOUN
fbem-28467	37	5	performance	performance	NOUN
fbem-28467	37	6	has	have	VERB
fbem-28467	37	7	no	no	DET
fbem-28467	37	8	effect	effect	NOUN
fbem-28467	37	9	on	on	ADP
fbem-28467	37	10	enterprise	enterprise	NOUN
fbem-28467	37	11	value	value	NOUN
fbem-28467	37	12	as	as	ADP
fbem-28467	37	13	to	to	ADP
fbem-28467	37	14	eva	eva	PROPN
fbem-28467	37	15	,	,	PUNCT
fbem-28467	37	16	roe	roe	PROPN
fbem-28467	37	17	and	and	CCONJ
fbem-28467	37	18	tqr	tqr	ADJ
fbem-28467	37	19	.	.	PROPN
fbem-28467	38	1	3	3	X
fbem-28467	38	2	.	.	X
fbem-28467	38	3	method	method	NOUN
fbem-28467	38	4	in	in	ADP
fbem-28467	38	5	this	this	DET
fbem-28467	38	6	research	research	NOUN
fbem-28467	38	7	paper	paper	NOUN
fbem-28467	38	8	,	,	PUNCT
fbem-28467	38	9	the	the	DET
fbem-28467	38	10	researcher	researcher	NOUN
fbem-28467	38	11	first	first	ADV
fbem-28467	38	12	excludes	exclude	VERB
fbem-28467	38	13	listed	list	VERB
fbem-28467	38	14	companies	company	NOUN
fbem-28467	38	15	belonging	belong	VERB
fbem-28467	38	16	to	to	ADP
fbem-28467	38	17	the	the	DET
fbem-28467	38	18	financial	financial	ADJ
fbem-28467	38	19	industry	industry	NOUN
fbem-28467	38	20	.	.	PUNCT
fbem-28467	39	1	this	this	DET
fbem-28467	39	2	decision	decision	NOUN
fbem-28467	39	3	was	be	AUX
fbem-28467	39	4	made	make	VERB
fbem-28467	39	5	because	because	SCONJ
fbem-28467	39	6	of	of	ADP
fbem-28467	39	7	the	the	DET
fbem-28467	39	8	significant	significant	ADJ
fbem-28467	39	9	differences	difference	NOUN
fbem-28467	39	10	in	in	ADP
fbem-28467	39	11	capital	capital	NOUN
fbem-28467	39	12	structure	structure	NOUN
fbem-28467	39	13	between	between	ADP
fbem-28467	39	14	the	the	DET
fbem-28467	39	15	financial	financial	ADJ
fbem-28467	39	16	industry	industry	NOUN
fbem-28467	39	17	and	and	CCONJ
fbem-28467	39	18	general	general	ADJ
fbem-28467	39	19	enterprises	enterprise	NOUN
fbem-28467	39	20	in	in	ADP
fbem-28467	39	21	terms	term	NOUN
fbem-28467	39	22	of	of	ADP
fbem-28467	39	23	capital	capital	NOUN
fbem-28467	39	24	structure	structure	NOUN
fbem-28467	39	25	,	,	PUNCT
fbem-28467	39	26	business	business	NOUN
fbem-28467	39	27	operations	operation	NOUN
fbem-28467	39	28	,	,	PUNCT
fbem-28467	39	29	and	and	CCONJ
fbem-28467	39	30	accounting	accounting	NOUN
fbem-28467	39	31	treatment	treatment	NOUN
fbem-28467	39	32	.	.	PUNCT
fbem-28467	40	1	these	these	DET
fbem-28467	40	2	disparities	disparity	NOUN
fbem-28467	40	3	could	could	AUX
fbem-28467	40	4	potentially	potentially	ADV
fbem-28467	40	5	distort	distort	VERB
fbem-28467	40	6	the	the	DET
fbem-28467	40	7	results	result	NOUN
fbem-28467	40	8	of	of	ADP
fbem-28467	40	9	our	our	PRON
fbem-28467	40	10	analysis	analysis	NOUN
fbem-28467	40	11	,	,	PUNCT
fbem-28467	40	12	hence	hence	ADV
fbem-28467	40	13	the	the	DET
fbem-28467	40	14	need	need	NOUN
fbem-28467	40	15	to	to	PART
fbem-28467	40	16	eliminate	eliminate	VERB
fbem-28467	40	17	them	they	PRON
fbem-28467	40	18	from	from	ADP
fbem-28467	40	19	the	the	DET
fbem-28467	40	20	study	study	NOUN
fbem-28467	40	21	.	.	PUNCT
fbem-28467	41	1	next	next	ADV
fbem-28467	41	2	,	,	PUNCT
fbem-28467	41	3	the	the	DET
fbem-28467	41	4	researcher	researcher	NOUN
fbem-28467	41	5	removes	remove	VERB
fbem-28467	41	6	sample	sample	NOUN
fbem-28467	41	7	companies	company	NOUN
fbem-28467	41	8	with	with	ADP
fbem-28467	41	9	missing	miss	VERB
fbem-28467	41	10	data	datum	NOUN
fbem-28467	41	11	or	or	CCONJ
fbem-28467	41	12	unclear	unclear	ADJ
fbem-28467	41	13	corporate	corporate	ADJ
fbem-28467	41	14	nature	nature	NOUN
fbem-28467	41	15	.	.	PUNCT
fbem-28467	42	1	missing	miss	VERB
fbem-28467	42	2	data	datum	NOUN
fbem-28467	42	3	can	can	AUX
fbem-28467	42	4	lead	lead	VERB
fbem-28467	42	5	to	to	ADP
fbem-28467	42	6	biased	biased	ADJ
fbem-28467	42	7	results	result	NOUN
fbem-28467	42	8	,	,	PUNCT
fbem-28467	42	9	while	while	SCONJ
fbem-28467	42	10	an	an	DET
fbem-28467	42	11	unclear	unclear	ADJ
fbem-28467	42	12	corporate	corporate	ADJ
fbem-28467	42	13	nature	nature	NOUN
fbem-28467	42	14	may	may	AUX
fbem-28467	42	15	make	make	VERB
fbem-28467	42	16	it	it	PRON
fbem-28467	42	17	difficult	difficult	ADJ
fbem-28467	42	18	to	to	PART
fbem-28467	42	19	draw	draw	VERB
fbem-28467	42	20	accurate	accurate	ADJ
fbem-28467	42	21	conclusions	conclusion	NOUN
fbem-28467	42	22	.	.	PUNCT
fbem-28467	43	1	finally	finally	ADV
fbem-28467	43	2	,	,	PUNCT
fbem-28467	43	3	after	after	ADP
fbem-28467	43	4	carefully	carefully	ADV
fbem-28467	43	5	screening	screen	VERB
fbem-28467	43	6	the	the	DET
fbem-28467	43	7	samples	sample	NOUN
fbem-28467	43	8	,	,	PUNCT
fbem-28467	43	9	the	the	DET
fbem-28467	43	10	researcher	researcher	NOUN
fbem-28467	43	11	are	be	AUX
fbem-28467	43	12	left	leave	VERB
fbem-28467	43	13	with	with	ADP
fbem-28467	43	14	a	a	DET
fbem-28467	43	15	refined	refined	ADJ
fbem-28467	43	16	data	datum	NOUN
fbem-28467	43	17	set	set	VERB
fbem-28467	43	18	that	that	PRON
fbem-28467	43	19	is	be	AUX
fbem-28467	43	20	suitable	suitable	ADJ
fbem-28467	43	21	for	for	ADP
fbem-28467	43	22	intended	intend	VERB
fbem-28467	43	23	analysis	analysis	NOUN
fbem-28467	43	24	.	.	PUNCT
fbem-28467	44	1	this	this	DET
fbem-28467	44	2	study	study	NOUN
fbem-28467	44	3	performed	perform	VERB
fbem-28467	44	4	logarithmic	logarithmic	ADJ
fbem-28467	44	5	processing	processing	NOUN
fbem-28467	44	6	on	on	ADP
fbem-28467	44	7	some	some	DET
fbem-28467	44	8	data	datum	NOUN
fbem-28467	44	9	to	to	PART
fbem-28467	44	10	eliminate	eliminate	VERB
fbem-28467	44	11	the	the	DET
fbem-28467	44	12	influence	influence	NOUN
fbem-28467	44	13	of	of	ADP
fbem-28467	44	14	extreme	extreme	ADJ
fbem-28467	44	15	values	value	NOUN
fbem-28467	44	16	.	.	PUNCT
fbem-28467	45	1	this	this	DET
fbem-28467	45	2	study	study	NOUN
fbem-28467	45	3	selected	select	VERB
fbem-28467	45	4	listed	list	VERB
fbem-28467	45	5	companies	company	NOUN
fbem-28467	45	6	in	in	ADP
fbem-28467	45	7	the	the	DET
fbem-28467	45	8	china	china	PROPN
fbem-28467	45	9	csi	csi	PROPN
fbem-28467	45	10	300	300	NUM
fbem-28467	45	11	index	index	NOUN
fbem-28467	45	12	from	from	ADP
fbem-28467	45	13	2014	2014	NUM
fbem-28467	45	14	to	to	ADP
fbem-28467	45	15	2023	2023	NUM
fbem-28467	45	16	,	,	PUNCT
fbem-28467	45	17	excluding	exclude	VERB
fbem-28467	45	18	financial	financial	ADJ
fbem-28467	45	19	companies	company	NOUN
fbem-28467	45	20	,	,	PUNCT
fbem-28467	45	21	the	the	DET
fbem-28467	45	22	selected	select	VERB
fbem-28467	45	23	companies	company	NOUN
fbem-28467	45	24	are	be	AUX
fbem-28467	45	25	derived	derive	VERB
fbem-28467	45	26	from	from	ADP
fbem-28467	45	27	the	the	DET
fbem-28467	45	28	csmar	csmar	PROPN
fbem-28467	45	29	database	database	NOUN
fbem-28467	45	30	,	,	PUNCT
fbem-28467	45	31	wind	wind	NOUN
fbem-28467	45	32	database	database	NOUN
fbem-28467	45	33	and	and	CCONJ
fbem-28467	45	34	related	related	ADJ
fbem-28467	45	35	information	information	NOUN
fbem-28467	45	36	.	.	PUNCT
fbem-28467	46	1	stata17	stata17	PROPN
fbem-28467	46	2	software	software	NOUN
fbem-28467	46	3	was	be	AUX
fbem-28467	46	4	used	use	VERB
fbem-28467	46	5	for	for	ADP
fbem-28467	46	6	data	datum	NOUN
fbem-28467	46	7	analysis	analysis	NOUN
fbem-28467	46	8	.	.	PUNCT
fbem-28467	47	1	4	4	X
fbem-28467	47	2	.	.	NOUN
fbem-28467	47	3	results	result	VERB
fbem-28467	47	4	4.1	4.1	NUM
fbem-28467	47	5	.	.	PUNCT
fbem-28467	48	1	the	the	DET
fbem-28467	48	2	status	status	NOUN
fbem-28467	48	3	of	of	ADP
fbem-28467	48	4	enterprises	enterprise	NOUN
fbem-28467	48	5	’	'	PUNCT
fbem-28467	48	6	size	size	NOUN
fbem-28467	48	7	and	and	CCONJ
fbem-28467	48	8	ownership	ownership	NOUN
fbem-28467	48	9	table	table	NOUN
fbem-28467	48	10	1	1	NUM
fbem-28467	48	11	.	.	PUNCT
fbem-28467	48	12	status	status	NOUN
fbem-28467	48	13	of	of	ADP
fbem-28467	48	14	selected	select	VERB
fbem-28467	48	15	enterprise	enterprise	NOUN
fbem-28467	48	16	in	in	ADP
fbem-28467	48	17	terms	term	NOUN
fbem-28467	48	18	of	of	ADP
fbem-28467	48	19	size	size	NOUN
fbem-28467	48	20	variable	variable	ADJ
fbem-28467	48	21	obs	obs	PROPN
fbem-28467	48	22	mean	mean	VERB
fbem-28467	48	23	std	std	PROPN
fbem-28467	48	24	.	.	PROPN
fbem-28467	49	1	dev	dev	AUX
fbem-28467	49	2	.	.	PUNCT
fbem-28467	49	3	min	min	PROPN
fbem-28467	49	4	max	max	PROPN
fbem-28467	49	5	size	size	NOUN
fbem-28467	49	6	2153	2153	NUM
fbem-28467	49	7	24.472	24.472	NUM
fbem-28467	49	8	1.59	1.59	NUM
fbem-28467	49	9	19.93	19.93	NUM
fbem-28467	49	10	9	9	NUM
fbem-28467	49	11	28.697	28.697	NUM
fbem-28467	49	12	notes	note	NOUN
fbem-28467	49	13	:	:	PUNCT
fbem-28467	49	14	*	*	PUNCT
fbem-28467	49	15	size	size	NOUN
fbem-28467	49	16	:	:	PUNCT
fbem-28467	49	17	logarithm	logarithm	NOUN
fbem-28467	49	18	of	of	ADP
fbem-28467	49	19	total	total	ADJ
fbem-28467	49	20	assets	asset	NOUN
fbem-28467	49	21	the	the	DET
fbem-28467	49	22	variable	variable	ADJ
fbem-28467	49	23	definition	definition	NOUN
fbem-28467	49	24	of	of	ADP
fbem-28467	49	25	size	size	NOUN
fbem-28467	49	26	is	be	AUX
fbem-28467	49	27	logarithm	logarithm	NOUN
fbem-28467	49	28	of	of	ADP
fbem-28467	49	29	total	total	ADJ
fbem-28467	49	30	assets	asset	NOUN
fbem-28467	49	31	,	,	PUNCT
fbem-28467	49	32	based	base	VERB
fbem-28467	49	33	on	on	ADP
fbem-28467	49	34	the	the	DET
fbem-28467	49	35	descriptive	descriptive	ADJ
fbem-28467	49	36	statistical	statistical	ADJ
fbem-28467	49	37	analysis	analysis	NOUN
fbem-28467	49	38	in	in	ADP
fbem-28467	49	39	table	table	NOUN
fbem-28467	49	40	1	1	NUM
fbem-28467	49	41	,	,	PUNCT
fbem-28467	49	42	the	the	DET
fbem-28467	49	43	study	study	NOUN
fbem-28467	49	44	conducted	conduct	VERB
fbem-28467	49	45	an	an	DET
fbem-28467	49	46	analysis	analysis	NOUN
fbem-28467	49	47	of	of	ADP
fbem-28467	49	48	the	the	DET
fbem-28467	49	49	enterprise	enterprise	NOUN
fbem-28467	49	50	size	size	NOUN
fbem-28467	49	51	of	of	ADP
fbem-28467	49	52	the	the	DET
fbem-28467	49	53	selected	select	VERB
fbem-28467	49	54	sample	sample	NOUN
fbem-28467	49	55	.	.	PUNCT
fbem-28467	50	1	among	among	ADP
fbem-28467	50	2	the	the	DET
fbem-28467	50	3	2153	2153	NUM
fbem-28467	50	4	samples	sample	NOUN
fbem-28467	50	5	included	include	VERB
fbem-28467	50	6	in	in	ADP
fbem-28467	50	7	the	the	DET
fbem-28467	50	8	study	study	NOUN
fbem-28467	50	9	,	,	PUNCT
fbem-28467	50	10	the	the	DET
fbem-28467	50	11	maximum	maximum	ADJ
fbem-28467	50	12	value	value	NOUN
fbem-28467	50	13	of	of	ADP
fbem-28467	50	14	the	the	DET
fbem-28467	50	15	control	control	NOUN
fbem-28467	50	16	variable	variable	ADJ
fbem-28467	50	17	size	size	NOUN
fbem-28467	50	18	(	(	PUNCT
fbem-28467	50	19	logarithm	logarithm	NOUN
fbem-28467	50	20	of	of	ADP
fbem-28467	50	21	332	332	NUM
fbem-28467	50	22	total	total	ADJ
fbem-28467	50	23	assets	asset	NOUN
fbem-28467	50	24	)	)	PUNCT
fbem-28467	50	25	was	be	AUX
fbem-28467	50	26	28.697	28.697	NUM
fbem-28467	50	27	,	,	PUNCT
fbem-28467	50	28	and	and	CCONJ
fbem-28467	50	29	the	the	DET
fbem-28467	50	30	minimum	minimum	ADJ
fbem-28467	50	31	value	value	NOUN
fbem-28467	50	32	was	be	AUX
fbem-28467	50	33	19.939	19.939	NUM
fbem-28467	50	34	,	,	PUNCT
fbem-28467	50	35	indicating	indicate	VERB
fbem-28467	50	36	a	a	DET
fbem-28467	50	37	small	small	ADJ
fbem-28467	50	38	gap	gap	NOUN
fbem-28467	50	39	in	in	ADP
fbem-28467	50	40	size	size	NOUN
fbem-28467	50	41	between	between	ADP
fbem-28467	50	42	different	different	ADJ
fbem-28467	50	43	enterprises	enterprise	NOUN
fbem-28467	50	44	.	.	PUNCT
fbem-28467	51	1	in	in	ADP
fbem-28467	51	2	addition	addition	NOUN
fbem-28467	51	3	,	,	PUNCT
fbem-28467	51	4	the	the	DET
fbem-28467	51	5	average	average	ADJ
fbem-28467	51	6	value	value	NOUN
fbem-28467	51	7	of	of	ADP
fbem-28467	51	8	size	size	NOUN
fbem-28467	51	9	is	be	AUX
fbem-28467	51	10	24.472	24.472	NUM
fbem-28467	51	11	,	,	PUNCT
fbem-28467	51	12	with	with	ADP
fbem-28467	51	13	a	a	DET
fbem-28467	51	14	standard	standard	ADJ
fbem-28467	51	15	deviation	deviation	NOUN
fbem-28467	51	16	of	of	ADP
fbem-28467	51	17	1.59	1.59	NUM
fbem-28467	51	18	.	.	PUNCT
fbem-28467	52	1	the	the	DET
fbem-28467	52	2	average	average	ADJ
fbem-28467	52	3	value	value	NOUN
fbem-28467	52	4	is	be	AUX
fbem-28467	52	5	greater	great	ADJ
fbem-28467	52	6	than	than	ADP
fbem-28467	52	7	the	the	DET
fbem-28467	52	8	standard	standard	ADJ
fbem-28467	52	9	deviation	deviation	NOUN
fbem-28467	52	10	value	value	NOUN
fbem-28467	52	11	,	,	PUNCT
fbem-28467	52	12	indicating	indicate	VERB
fbem-28467	52	13	that	that	SCONJ
fbem-28467	52	14	the	the	DET
fbem-28467	52	15	overall	overall	ADJ
fbem-28467	52	16	eva	eva	NOUN
fbem-28467	52	17	value	value	NOUN
fbem-28467	52	18	fluctuates	fluctuate	VERB
fbem-28467	52	19	small	small	ADJ
fbem-28467	52	20	.	.	PUNCT
fbem-28467	53	1	the	the	DET
fbem-28467	53	2	median	median	ADJ
fbem-28467	53	3	value	value	NOUN
fbem-28467	53	4	is	be	AUX
fbem-28467	53	5	24.388	24.388	NUM
fbem-28467	53	6	,	,	PUNCT
fbem-28467	53	7	the	the	DET
fbem-28467	53	8	average	average	ADJ
fbem-28467	53	9	value	value	NOUN
fbem-28467	53	10	is	be	AUX
fbem-28467	53	11	higher	high	ADJ
fbem-28467	53	12	than	than	ADP
fbem-28467	53	13	the	the	DET
fbem-28467	53	14	median	median	NOUN
fbem-28467	53	15	,	,	PUNCT
fbem-28467	53	16	indicating	indicate	VERB
fbem-28467	53	17	that	that	SCONJ
fbem-28467	53	18	the	the	DET
fbem-28467	53	19	size	size	NOUN
fbem-28467	53	20	values	value	NOUN
fbem-28467	53	21	of	of	ADP
fbem-28467	53	22	most	most	ADJ
fbem-28467	53	23	samples	sample	NOUN
fbem-28467	53	24	are	be	AUX
fbem-28467	53	25	at	at	ADP
fbem-28467	53	26	a	a	DET
fbem-28467	53	27	relatively	relatively	ADV
fbem-28467	53	28	high	high	ADJ
fbem-28467	53	29	level	level	NOUN
fbem-28467	53	30	.	.	PUNCT
fbem-28467	54	1	table	table	NOUN
fbem-28467	54	2	2	2	NUM
fbem-28467	54	3	.	.	X
fbem-28467	54	4	status	status	NOUN
fbem-28467	54	5	of	of	ADP
fbem-28467	54	6	selected	select	VERB
fbem-28467	54	7	enterprise	enterprise	NOUN
fbem-28467	54	8	in	in	ADP
fbem-28467	54	9	terms	term	NOUN
fbem-28467	54	10	of	of	ADP
fbem-28467	54	11	own	own	ADJ
fbem-28467	54	12	variable	variable	ADJ
fbem-28467	54	13	obs	obs	NOUN
fbem-28467	54	14	mean	mean	VERB
fbem-28467	54	15	std	std	PROPN
fbem-28467	54	16	.	.	PROPN
fbem-28467	55	1	dev	dev	PROPN
fbem-28467	55	2	.	.	PUNCT
fbem-28467	56	1	min	min	PROPN
fbem-28467	56	2	max	max	PROPN
fbem-28467	56	3	own	own	VERB
fbem-28467	56	4	2153	2153	NUM
fbem-28467	56	5	0.495	0.495	NUM
fbem-28467	56	6	0.5	0.5	NUM
fbem-28467	56	7	0	0	NUM
fbem-28467	56	8	1	1	NUM
fbem-28467	56	9	notes	note	NOUN
fbem-28467	56	10	:	:	PUNCT
fbem-28467	56	11	*	*	PUNCT
fbem-28467	56	12	own	own	ADJ
fbem-28467	56	13	:	:	PUNCT
fbem-28467	56	14	if	if	SCONJ
fbem-28467	56	15	the	the	DET
fbem-28467	56	16	company	company	NOUN
fbem-28467	56	17	is	be	AUX
fbem-28467	56	18	a	a	DET
fbem-28467	56	19	state	state	NOUN
fbem-28467	56	20	-	-	PUNCT
fbem-28467	56	21	owned	own	VERB
fbem-28467	56	22	enterprise	enterprise	NOUN
fbem-28467	56	23	,	,	PUNCT
fbem-28467	56	24	its	its	PRON
fbem-28467	56	25	value	value	NOUN
fbem-28467	56	26	is	be	AUX
fbem-28467	56	27	1	1	NUM
fbem-28467	56	28	;	;	PUNCT
fbem-28467	56	29	otherwise	otherwise	ADV
fbem-28467	56	30	,	,	PUNCT
fbem-28467	56	31	it	it	PRON
fbem-28467	56	32	is	be	AUX
fbem-28467	56	33	0	0	NUM
fbem-28467	56	34	based	base	VERB
fbem-28467	56	35	on	on	ADP
fbem-28467	56	36	the	the	DET
fbem-28467	56	37	descriptive	descriptive	ADJ
fbem-28467	56	38	statistical	statistical	ADJ
fbem-28467	56	39	analysis	analysis	NOUN
fbem-28467	56	40	in	in	ADP
fbem-28467	56	41	table	table	NOUN
fbem-28467	56	42	2	2	NUM
fbem-28467	56	43	,	,	PUNCT
fbem-28467	56	44	the	the	DET
fbem-28467	56	45	study	study	NOUN
fbem-28467	56	46	conducted	conduct	VERB
fbem-28467	56	47	an	an	DET
fbem-28467	56	48	analysis	analysis	NOUN
fbem-28467	56	49	of	of	ADP
fbem-28467	56	50	the	the	DET
fbem-28467	56	51	ownership	ownership	NOUN
fbem-28467	56	52	nature	nature	NOUN
fbem-28467	56	53	of	of	ADP
fbem-28467	56	54	the	the	DET
fbem-28467	56	55	selected	select	VERB
fbem-28467	56	56	sample	sample	NOUN
fbem-28467	56	57	.	.	PUNCT
fbem-28467	57	1	among	among	ADP
fbem-28467	57	2	the	the	DET
fbem-28467	57	3	2153	2153	NUM
fbem-28467	57	4	samples	sample	NOUN
fbem-28467	57	5	included	include	VERB
fbem-28467	57	6	in	in	ADP
fbem-28467	57	7	the	the	DET
fbem-28467	57	8	study	study	NOUN
fbem-28467	57	9	,	,	PUNCT
fbem-28467	57	10	the	the	DET
fbem-28467	57	11	maximum	maximum	ADJ
fbem-28467	57	12	value	value	NOUN
fbem-28467	57	13	of	of	ADP
fbem-28467	57	14	the	the	DET
fbem-28467	57	15	control	control	NOUN
fbem-28467	57	16	variable	variable	ADJ
fbem-28467	57	17	own	own	ADJ
fbem-28467	57	18	was	be	AUX
fbem-28467	57	19	1	1	NUM
fbem-28467	57	20	,	,	PUNCT
fbem-28467	57	21	and	and	CCONJ
fbem-28467	57	22	the	the	DET
fbem-28467	57	23	minimum	minimum	ADJ
fbem-28467	57	24	value	value	NOUN
fbem-28467	57	25	was	be	AUX
fbem-28467	57	26	0	0	NUM
fbem-28467	57	27	,	,	PUNCT
fbem-28467	57	28	indicating	indicate	VERB
fbem-28467	57	29	a	a	DET
fbem-28467	57	30	small	small	ADJ
fbem-28467	57	31	gap	gap	NOUN
fbem-28467	57	32	in	in	ADP
fbem-28467	57	33	size	size	NOUN
fbem-28467	57	34	between	between	ADP
fbem-28467	57	35	different	different	ADJ
fbem-28467	57	36	enterprises	enterprise	NOUN
fbem-28467	57	37	.	.	PUNCT
fbem-28467	58	1	in	in	ADP
fbem-28467	58	2	addition	addition	NOUN
fbem-28467	58	3	,	,	PUNCT
fbem-28467	58	4	the	the	DET
fbem-28467	58	5	average	average	ADJ
fbem-28467	58	6	value	value	NOUN
fbem-28467	58	7	of	of	ADP
fbem-28467	58	8	size	size	NOUN
fbem-28467	58	9	is	be	AUX
fbem-28467	58	10	0.495	0.495	NUM
fbem-28467	58	11	,	,	PUNCT
fbem-28467	58	12	with	with	ADP
fbem-28467	58	13	a	a	DET
fbem-28467	58	14	standard	standard	ADJ
fbem-28467	58	15	deviation	deviation	NOUN
fbem-28467	58	16	of	of	ADP
fbem-28467	58	17	0.5	0.5	NUM
fbem-28467	58	18	.	.	PUNCT
fbem-28467	58	19	indicating	indicate	VERB
fbem-28467	58	20	the	the	DET
fbem-28467	58	21	number	number	NOUN
fbem-28467	58	22	of	of	ADP
fbem-28467	58	23	state	state	NOUN
fbem-28467	58	24	-	-	PUNCT
fbem-28467	58	25	owned	own	VERB
fbem-28467	58	26	enterprises	enterprise	NOUN
fbem-28467	58	27	and	and	CCONJ
fbem-28467	58	28	nonstate	nonstate	ADJ
fbem-28467	58	29	-	-	PUNCT
fbem-28467	58	30	owned	own	VERB
fbem-28467	58	31	enterprises	enterprise	NOUN
fbem-28467	58	32	is	be	AUX
fbem-28467	58	33	very	very	ADV
fbem-28467	58	34	close	close	ADJ
fbem-28467	58	35	.	.	PUNCT
fbem-28467	59	1	4.2	4.2	NUM
fbem-28467	59	2	.	.	PUNCT
fbem-28467	60	1	the	the	DET
fbem-28467	60	2	status	status	NOUN
fbem-28467	60	3	of	of	ADP
fbem-28467	60	4	enterprise	enterprise	NOUN
fbem-28467	60	5	value	value	NOUN
fbem-28467	60	6	of	of	ADP
fbem-28467	60	7	the	the	DET
fbem-28467	60	8	selected	select	VERB
fbem-28467	60	9	enterprises	enterprise	NOUN
fbem-28467	60	10	according	accord	VERB
fbem-28467	60	11	to	to	ADP
fbem-28467	60	12	table	table	NOUN
fbem-28467	60	13	3	3	NUM
fbem-28467	60	14	-	-	SYM
fbem-28467	60	15	5	5	NUM
fbem-28467	60	16	,	,	PUNCT
fbem-28467	60	17	through	through	ADP
fbem-28467	60	18	descriptive	descriptive	ADJ
fbem-28467	60	19	statistical	statistical	ADJ
fbem-28467	60	20	analysis	analysis	NOUN
fbem-28467	60	21	of	of	ADP
fbem-28467	60	22	key	key	ADJ
fbem-28467	60	23	financial	financial	ADJ
fbem-28467	60	24	indicators	indicator	NOUN
fbem-28467	60	25	of	of	ADP
fbem-28467	60	26	the	the	DET
fbem-28467	60	27	selected	select	VERB
fbem-28467	60	28	sample	sample	NOUN
fbem-28467	60	29	companies	company	NOUN
fbem-28467	60	30	,	,	PUNCT
fbem-28467	60	31	including	include	VERB
fbem-28467	60	32	economic	economic	ADJ
fbem-28467	60	33	value	value	NOUN
fbem-28467	60	34	added	add	VERB
fbem-28467	60	35	(	(	PUNCT
fbem-28467	60	36	eva	eva	PROPN
fbem-28467	60	37	)	)	PUNCT
fbem-28467	60	38	,	,	PUNCT
fbem-28467	60	39	return	return	VERB
fbem-28467	60	40	on	on	ADP
fbem-28467	60	41	equity	equity	NOUN
fbem-28467	60	42	(	(	PUNCT
fbem-28467	60	43	roe	roe	PROPN
fbem-28467	60	44	)	)	PUNCT
fbem-28467	60	45	,	,	PUNCT
fbem-28467	60	46	and	and	CCONJ
fbem-28467	60	47	tobin	tobin	PROPN
fbem-28467	60	48	's	's	PART
fbem-28467	60	49	q	q	NOUN
fbem-28467	60	50	ratio	ratio	NOUN
fbem-28467	60	51	(	(	PUNCT
fbem-28467	60	52	tqr	tqr	PROPN
fbem-28467	60	53	)	)	PUNCT
fbem-28467	60	54	,	,	PUNCT
fbem-28467	60	55	the	the	DET
fbem-28467	60	56	results	result	NOUN
fbem-28467	60	57	indicate	indicate	VERB
fbem-28467	60	58	significant	significant	ADJ
fbem-28467	60	59	differences	difference	NOUN
fbem-28467	60	60	among	among	ADP
fbem-28467	60	61	the	the	DET
fbem-28467	60	62	sample	sample	NOUN
fbem-28467	60	63	companies	company	NOUN
fbem-28467	60	64	in	in	ADP
fbem-28467	60	65	these	these	DET
fbem-28467	60	66	indicators	indicator	NOUN
fbem-28467	60	67	.	.	PUNCT
fbem-28467	61	1	4.2.1	4.2.1	X
fbem-28467	61	2	.	.	PUNCT
fbem-28467	62	1	economic	economic	ADJ
fbem-28467	62	2	value	value	NOUN
fbem-28467	62	3	added	add	VERB
fbem-28467	62	4	(	(	PUNCT
fbem-28467	62	5	eva	eva	NOUN
fbem-28467	62	6	)	)	PUNCT
fbem-28467	62	7	table	table	NOUN
fbem-28467	62	8	3	3	NUM
fbem-28467	62	9	.	.	PUNCT
fbem-28467	62	10	status	status	NOUN
fbem-28467	62	11	of	of	ADP
fbem-28467	62	12	selected	select	VERB
fbem-28467	62	13	enterprise	enterprise	NOUN
fbem-28467	62	14	in	in	ADP
fbem-28467	62	15	terms	term	NOUN
fbem-28467	62	16	of	of	ADP
fbem-28467	62	17	eva	eva	NOUN
fbem-28467	62	18	variable	variable	ADJ
fbem-28467	62	19	obs	obs	PROPN
fbem-28467	62	20	mean	mean	VERB
fbem-28467	62	21	std	std	PROPN
fbem-28467	62	22	.	.	PROPN
fbem-28467	63	1	dev	dev	PROPN
fbem-28467	63	2	.	.	PUNCT
fbem-28467	64	1	min	min	PROPN
fbem-28467	64	2	max	max	PROPN
fbem-28467	64	3	eva	eva	PROPN
fbem-28467	64	4	2153	2153	NUM
fbem-28467	64	5	10.362	10.362	NUM
fbem-28467	64	6	18.261	18.261	NUM
fbem-28467	64	7	24.832	24.832	NUM
fbem-28467	64	8	25.474	25.474	NUM
fbem-28467	64	9	notes	note	NOUN
fbem-28467	64	10	:	:	PUNCT
fbem-28467	64	11	*	*	PUNCT
fbem-28467	64	12	eva	eva	PROPN
fbem-28467	64	13	:	:	PUNCT
fbem-28467	64	14	logarithm	logarithm	NOUN
fbem-28467	64	15	of	of	ADP
fbem-28467	64	16	economic	economic	ADJ
fbem-28467	64	17	value	value	NOUN
fbem-28467	64	18	added	add	VERB
fbem-28467	64	19	the	the	DET
fbem-28467	64	20	variable	variable	ADJ
fbem-28467	64	21	definition	definition	NOUN
fbem-28467	64	22	of	of	ADP
fbem-28467	64	23	eva	eva	PROPN
fbem-28467	64	24	is	be	AUX
fbem-28467	64	25	logarithm	logarithm	NOUN
fbem-28467	64	26	of	of	ADP
fbem-28467	64	27	economic	economic	ADJ
fbem-28467	64	28	value	value	NOUN
fbem-28467	64	29	added	add	VERB
fbem-28467	64	30	.	.	PUNCT
fbem-28467	65	1	based	base	VERB
fbem-28467	65	2	on	on	ADP
fbem-28467	65	3	the	the	DET
fbem-28467	65	4	descriptive	descriptive	ADJ
fbem-28467	65	5	statistical	statistical	ADJ
fbem-28467	65	6	analysis	analysis	NOUN
fbem-28467	65	7	in	in	ADP
fbem-28467	65	8	table	table	NOUN
fbem-28467	65	9	3	3	NUM
fbem-28467	65	10	,	,	PUNCT
fbem-28467	65	11	the	the	DET
fbem-28467	65	12	study	study	NOUN
fbem-28467	65	13	conducted	conduct	VERB
fbem-28467	65	14	an	an	DET
fbem-28467	65	15	analysis	analysis	NOUN
fbem-28467	65	16	of	of	ADP
fbem-28467	65	17	the	the	DET
fbem-28467	65	18	economic	economic	ADJ
fbem-28467	65	19	value	value	NOUN
fbem-28467	65	20	added	add	VERB
fbem-28467	65	21	of	of	ADP
fbem-28467	65	22	the	the	DET
fbem-28467	65	23	selected	select	VERB
fbem-28467	65	24	sample	sample	NOUN
fbem-28467	65	25	.	.	PUNCT
fbem-28467	66	1	among	among	ADP
fbem-28467	66	2	the	the	DET
fbem-28467	66	3	2153	2153	NUM
fbem-28467	66	4	samples	sample	NOUN
fbem-28467	66	5	included	include	VERB
fbem-28467	66	6	in	in	ADP
fbem-28467	66	7	the	the	DET
fbem-28467	66	8	study	study	NOUN
fbem-28467	66	9	,	,	PUNCT
fbem-28467	66	10	the	the	DET
fbem-28467	66	11	maximum	maximum	ADJ
fbem-28467	66	12	value	value	NOUN
fbem-28467	66	13	of	of	ADP
fbem-28467	66	14	the	the	DET
fbem-28467	66	15	explained	explain	VERB
fbem-28467	66	16	variable	variable	PROPN
fbem-28467	66	17	eva	eva	PROPN
fbem-28467	66	18	(	(	PUNCT
fbem-28467	66	19	logarithm	logarithm	NOUN
fbem-28467	66	20	of	of	ADP
fbem-28467	66	21	economic	economic	ADJ
fbem-28467	66	22	value	value	NOUN
fbem-28467	66	23	added	add	VERB
fbem-28467	66	24	)	)	PUNCT
fbem-28467	66	25	was	be	AUX
fbem-28467	66	26	25.474	25.474	NUM
fbem-28467	66	27	,	,	PUNCT
fbem-28467	66	28	and	and	CCONJ
fbem-28467	66	29	the	the	DET
fbem-28467	66	30	minimum	minimum	ADJ
fbem-28467	66	31	value	value	NOUN
fbem-28467	66	32	was	be	AUX
fbem-28467	66	33	-24.832	-24.832	VERB
fbem-28467	66	34	,	,	PUNCT
fbem-28467	66	35	indicating	indicate	VERB
fbem-28467	66	36	a	a	DET
fbem-28467	66	37	significant	significant	ADJ
fbem-28467	66	38	gap	gap	NOUN
fbem-28467	66	39	in	in	ADP
fbem-28467	66	40	eva	eva	NOUN
fbem-28467	66	41	between	between	ADP
fbem-28467	66	42	different	different	ADJ
fbem-28467	66	43	enterprises	enterprise	NOUN
fbem-28467	66	44	.	.	PUNCT
fbem-28467	67	1	in	in	ADP
fbem-28467	67	2	addition	addition	NOUN
fbem-28467	67	3	,	,	PUNCT
fbem-28467	67	4	the	the	DET
fbem-28467	67	5	average	average	ADJ
fbem-28467	67	6	value	value	NOUN
fbem-28467	67	7	of	of	ADP
fbem-28467	67	8	eva	eva	NOUN
fbem-28467	67	9	is	be	AUX
fbem-28467	67	10	10.362	10.362	NUM
fbem-28467	67	11	,	,	PUNCT
fbem-28467	67	12	with	with	ADP
fbem-28467	67	13	a	a	DET
fbem-28467	67	14	standard	standard	ADJ
fbem-28467	67	15	deviation	deviation	NOUN
fbem-28467	67	16	of	of	ADP
fbem-28467	67	17	18.261	18.261	NUM
fbem-28467	67	18	.	.	PUNCT
fbem-28467	68	1	the	the	DET
fbem-28467	68	2	average	average	ADJ
fbem-28467	68	3	value	value	NOUN
fbem-28467	68	4	is	be	AUX
fbem-28467	68	5	smaller	small	ADJ
fbem-28467	68	6	than	than	ADP
fbem-28467	68	7	the	the	DET
fbem-28467	68	8	standard	standard	ADJ
fbem-28467	68	9	deviation	deviation	NOUN
fbem-28467	68	10	value	value	NOUN
fbem-28467	68	11	,	,	PUNCT
fbem-28467	68	12	indicating	indicate	VERB
fbem-28467	68	13	that	that	SCONJ
fbem-28467	68	14	the	the	DET
fbem-28467	68	15	overall	overall	ADJ
fbem-28467	68	16	eva	eva	NOUN
fbem-28467	68	17	value	value	NOUN
fbem-28467	68	18	fluctuates	fluctuate	VERB
fbem-28467	68	19	greatly	greatly	ADV
fbem-28467	68	20	.	.	PUNCT
fbem-28467	69	1	the	the	DET
fbem-28467	69	2	median	median	ADJ
fbem-28467	69	3	value	value	NOUN
fbem-28467	69	4	is	be	AUX
fbem-28467	69	5	8.855	8.855	NUM
fbem-28467	69	6	,	,	PUNCT
fbem-28467	69	7	the	the	DET
fbem-28467	69	8	average	average	ADJ
fbem-28467	69	9	value	value	NOUN
fbem-28467	69	10	is	be	AUX
fbem-28467	69	11	higher	high	ADJ
fbem-28467	69	12	than	than	ADP
fbem-28467	69	13	the	the	DET
fbem-28467	69	14	median	median	NOUN
fbem-28467	69	15	,	,	PUNCT
fbem-28467	69	16	indicating	indicate	VERB
fbem-28467	69	17	that	that	SCONJ
fbem-28467	69	18	the	the	DET
fbem-28467	69	19	eva	eva	NOUN
fbem-28467	69	20	values	value	NOUN
fbem-28467	69	21	of	of	ADP
fbem-28467	69	22	most	most	ADJ
fbem-28467	69	23	samples	sample	NOUN
fbem-28467	69	24	are	be	AUX
fbem-28467	69	25	at	at	ADP
fbem-28467	69	26	a	a	DET
fbem-28467	69	27	relatively	relatively	ADV
fbem-28467	69	28	high	high	ADJ
fbem-28467	69	29	level	level	NOUN
fbem-28467	69	30	.	.	PUNCT
fbem-28467	70	1	4.2.2	4.2.2	X
fbem-28467	70	2	.	.	X
fbem-28467	70	3	return	return	VERB
fbem-28467	70	4	on	on	ADP
fbem-28467	70	5	equity	equity	NOUN
fbem-28467	70	6	(	(	PUNCT
fbem-28467	70	7	roe	roe	NOUN
fbem-28467	70	8	)	)	PUNCT
fbem-28467	70	9	table	table	NOUN
fbem-28467	70	10	4	4	NUM
fbem-28467	70	11	.	.	PUNCT
fbem-28467	70	12	status	status	NOUN
fbem-28467	70	13	of	of	ADP
fbem-28467	70	14	selected	select	VERB
fbem-28467	70	15	enterprise	enterprise	NOUN
fbem-28467	70	16	in	in	ADP
fbem-28467	70	17	terms	term	NOUN
fbem-28467	70	18	of	of	ADP
fbem-28467	70	19	roe	roe	PROPN
fbem-28467	70	20	variable	variable	ADJ
fbem-28467	70	21	obs	obs	PROPN
fbem-28467	70	22	mean	mean	VERB
fbem-28467	70	23	std	std	PROPN
fbem-28467	70	24	.	.	PROPN
fbem-28467	71	1	dev	dev	PROPN
fbem-28467	71	2	.	.	PUNCT
fbem-28467	72	1	min	min	PROPN
fbem-28467	72	2	max	max	PROPN
fbem-28467	72	3	roe	roe	PROPN
fbem-28467	72	4	2153	2153	NUM
fbem-28467	72	5	.139	.139	NUM
fbem-28467	72	6	.135	.135	NUM
fbem-28467	72	7	-.929	-.929	NOUN
fbem-28467	72	8	1.331	1.331	NUM
fbem-28467	72	9	based	base	VERB
fbem-28467	72	10	on	on	ADP
fbem-28467	72	11	the	the	DET
fbem-28467	72	12	descriptive	descriptive	ADJ
fbem-28467	72	13	statistical	statistical	ADJ
fbem-28467	72	14	analysis	analysis	NOUN
fbem-28467	72	15	in	in	ADP
fbem-28467	72	16	table	table	NOUN
fbem-28467	72	17	4	4	NUM
fbem-28467	72	18	,	,	PUNCT
fbem-28467	72	19	the	the	DET
fbem-28467	72	20	study	study	NOUN
fbem-28467	72	21	conducted	conduct	VERB
fbem-28467	72	22	an	an	DET
fbem-28467	72	23	analysis	analysis	NOUN
fbem-28467	72	24	on	on	ADP
fbem-28467	72	25	the	the	DET
fbem-28467	72	26	return	return	NOUN
fbem-28467	72	27	on	on	ADP
fbem-28467	72	28	equity	equity	NOUN
fbem-28467	72	29	of	of	ADP
fbem-28467	72	30	the	the	DET
fbem-28467	72	31	selected	select	VERB
fbem-28467	72	32	sample	sample	NOUN
fbem-28467	72	33	.	.	PUNCT
fbem-28467	73	1	among	among	ADP
fbem-28467	73	2	the	the	DET
fbem-28467	73	3	2153	2153	NUM
fbem-28467	73	4	samples	sample	NOUN
fbem-28467	73	5	included	include	VERB
fbem-28467	73	6	in	in	ADP
fbem-28467	73	7	the	the	DET
fbem-28467	73	8	study	study	NOUN
fbem-28467	73	9	,	,	PUNCT
fbem-28467	73	10	the	the	DET
fbem-28467	73	11	maximum	maximum	ADJ
fbem-28467	73	12	value	value	NOUN
fbem-28467	73	13	of	of	ADP
fbem-28467	73	14	the	the	DET
fbem-28467	73	15	explained	explain	VERB
fbem-28467	73	16	variable	variable	ADJ
fbem-28467	73	17	enterprise	enterprise	NOUN
fbem-28467	73	18	value	value	NOUN
fbem-28467	73	19	roe	roe	NOUN
fbem-28467	73	20	was	be	AUX
fbem-28467	73	21	1.331	1.331	NUM
fbem-28467	73	22	and	and	CCONJ
fbem-28467	73	23	the	the	DET
fbem-28467	73	24	minimum	minimum	ADJ
fbem-28467	73	25	value	value	NOUN
fbem-28467	73	26	was	be	AUX
fbem-28467	73	27	-0.929	-0.929	PROPN
fbem-28467	73	28	,	,	PUNCT
fbem-28467	73	29	indicating	indicate	VERB
fbem-28467	73	30	a	a	DET
fbem-28467	73	31	significant	significant	ADJ
fbem-28467	73	32	difference	difference	NOUN
fbem-28467	73	33	in	in	ADP
fbem-28467	73	34	roe	roe	NOUN
fbem-28467	73	35	between	between	ADP
fbem-28467	73	36	different	different	ADJ
fbem-28467	73	37	enterprises	enterprise	NOUN
fbem-28467	73	38	.	.	PUNCT
fbem-28467	74	1	in	in	ADP
fbem-28467	74	2	addition	addition	NOUN
fbem-28467	74	3	,	,	PUNCT
fbem-28467	74	4	the	the	DET
fbem-28467	74	5	average	average	ADJ
fbem-28467	74	6	roe	roe	NOUN
fbem-28467	74	7	value	value	NOUN
fbem-28467	74	8	is	be	AUX
fbem-28467	74	9	0.139	0.139	NUM
fbem-28467	74	10	,	,	PUNCT
fbem-28467	74	11	with	with	ADP
fbem-28467	74	12	a	a	DET
fbem-28467	74	13	standard	standard	ADJ
fbem-28467	74	14	deviation	deviation	NOUN
fbem-28467	74	15	of	of	ADP
fbem-28467	74	16	0.135	0.135	NUM
fbem-28467	74	17	.	.	PUNCT
fbem-28467	75	1	the	the	DET
fbem-28467	75	2	difference	difference	NOUN
fbem-28467	75	3	between	between	ADP
fbem-28467	75	4	the	the	DET
fbem-28467	75	5	average	average	ADJ
fbem-28467	75	6	value	value	NOUN
fbem-28467	75	7	and	and	CCONJ
fbem-28467	75	8	the	the	DET
fbem-28467	75	9	standard	standard	ADJ
fbem-28467	75	10	deviation	deviation	NOUN
fbem-28467	75	11	value	value	NOUN
fbem-28467	75	12	is	be	AUX
fbem-28467	75	13	not	not	PART
fbem-28467	75	14	significant	significant	ADJ
fbem-28467	75	15	,	,	PUNCT
fbem-28467	75	16	indicating	indicate	VERB
fbem-28467	75	17	that	that	SCONJ
fbem-28467	75	18	the	the	DET
fbem-28467	75	19	overall	overall	ADJ
fbem-28467	75	20	roe	roe	NOUN
fbem-28467	75	21	value	value	NOUN
fbem-28467	75	22	fluctuates	fluctuate	VERB
fbem-28467	75	23	less	less	ADJ
fbem-28467	75	24	.	.	PUNCT
fbem-28467	76	1	at	at	ADP
fbem-28467	76	2	the	the	DET
fbem-28467	76	3	same	same	ADJ
fbem-28467	76	4	time	time	NOUN
fbem-28467	76	5	,	,	PUNCT
fbem-28467	76	6	the	the	DET
fbem-28467	76	7	median	median	ADJ
fbem-28467	76	8	value	value	NOUN
fbem-28467	76	9	is	be	AUX
fbem-28467	76	10	0.129，the	0.129，the	DET
fbem-28467	76	11	average	average	ADJ
fbem-28467	76	12	value	value	NOUN
fbem-28467	76	13	is	be	AUX
fbem-28467	76	14	higher	high	ADJ
fbem-28467	76	15	than	than	ADP
fbem-28467	76	16	the	the	DET
fbem-28467	76	17	median	median	NOUN
fbem-28467	76	18	,	,	PUNCT
fbem-28467	76	19	indicating	indicate	VERB
fbem-28467	76	20	that	that	SCONJ
fbem-28467	76	21	the	the	DET
fbem-28467	76	22	roe	roe	NOUN
fbem-28467	76	23	values	value	NOUN
fbem-28467	76	24	of	of	ADP
fbem-28467	76	25	most	most	ADJ
fbem-28467	76	26	samples	sample	NOUN
fbem-28467	76	27	are	be	AUX
fbem-28467	76	28	at	at	ADP
fbem-28467	76	29	a	a	DET
fbem-28467	76	30	relatively	relatively	ADV
fbem-28467	76	31	high	high	ADJ
fbem-28467	76	32	level	level	NOUN
fbem-28467	76	33	.	.	PUNCT
fbem-28467	77	1	4.2.3	4.2.3	X
fbem-28467	77	2	.	.	PUNCT
fbem-28467	78	1	tobin	tobin	PROPN
fbem-28467	78	2	's	's	PART
fbem-28467	78	3	q	q	PROPN
fbem-28467	78	4	ratio	ratio	NOUN
fbem-28467	78	5	(	(	PUNCT
fbem-28467	78	6	tqr	tqr	ADJ
fbem-28467	78	7	)	)	PUNCT
fbem-28467	78	8	table	table	NOUN
fbem-28467	78	9	5	5	NUM
fbem-28467	78	10	.	.	PUNCT
fbem-28467	78	11	status	status	NOUN
fbem-28467	78	12	of	of	ADP
fbem-28467	78	13	selected	select	VERB
fbem-28467	78	14	enterprise	enterprise	NOUN
fbem-28467	78	15	in	in	ADP
fbem-28467	78	16	terms	term	NOUN
fbem-28467	78	17	of	of	ADP
fbem-28467	78	18	tqr	tqr	ADJ
fbem-28467	78	19	variable	variable	ADJ
fbem-28467	78	20	obs	obs	PROPN
fbem-28467	78	21	mean	mean	VERB
fbem-28467	78	22	std	std	PROPN
fbem-28467	78	23	.	.	PROPN
fbem-28467	79	1	dev	dev	PROPN
fbem-28467	79	2	.	.	PUNCT
fbem-28467	80	1	min	min	PROPN
fbem-28467	80	2	max	max	PROPN
fbem-28467	80	3	tobin	tobin	PROPN
fbem-28467	80	4	's	's	PART
fbem-28467	80	5	q	q	NOUN
fbem-28467	80	6	2153	2153	NUM
fbem-28467	80	7	3.04	3.04	NUM
fbem-28467	80	8	2.982	2.982	NUM
fbem-28467	80	9	.639	.639	NUM
fbem-28467	80	10	33.374	33.374	NUM
fbem-28467	80	11	based	base	VERB
fbem-28467	80	12	on	on	ADP
fbem-28467	80	13	the	the	DET
fbem-28467	80	14	descriptive	descriptive	ADJ
fbem-28467	80	15	statistical	statistical	ADJ
fbem-28467	80	16	analysis	analysis	NOUN
fbem-28467	80	17	in	in	ADP
fbem-28467	80	18	table	table	NOUN
fbem-28467	80	19	5	5	NUM
fbem-28467	80	20	,	,	PUNCT
fbem-28467	80	21	the	the	DET
fbem-28467	80	22	study	study	NOUN
fbem-28467	80	23	conducted	conduct	VERB
fbem-28467	80	24	an	an	DET
fbem-28467	80	25	analysis	analysis	NOUN
fbem-28467	80	26	of	of	ADP
fbem-28467	80	27	tobin	tobin	NOUN
fbem-28467	80	28	's	's	PART
fbem-28467	80	29	q	q	NOUN
fbem-28467	80	30	ratio	ratio	NOUN
fbem-28467	80	31	for	for	ADP
fbem-28467	80	32	the	the	DET
fbem-28467	80	33	selected	select	VERB
fbem-28467	80	34	samples	sample	NOUN
fbem-28467	80	35	.	.	PUNCT
fbem-28467	81	1	among	among	ADP
fbem-28467	81	2	the	the	DET
fbem-28467	81	3	2153	2153	NUM
fbem-28467	81	4	samples	sample	NOUN
fbem-28467	81	5	included	include	VERB
fbem-28467	81	6	in	in	ADP
fbem-28467	81	7	the	the	DET
fbem-28467	81	8	study	study	NOUN
fbem-28467	81	9	,	,	PUNCT
fbem-28467	81	10	the	the	DET
fbem-28467	81	11	maximum	maximum	PROPN
fbem-28467	81	12	tobin	tobin	NOUN
fbem-28467	81	13	's	's	PART
fbem-28467	81	14	q	q	NOUN
fbem-28467	81	15	value	value	NOUN
fbem-28467	81	16	of	of	ADP
fbem-28467	81	17	the	the	DET
fbem-28467	81	18	dependent	dependent	ADJ
fbem-28467	81	19	variable	variable	ADJ
fbem-28467	81	20	enterprise	enterprise	NOUN
fbem-28467	81	21	value	value	NOUN
fbem-28467	81	22	was	be	AUX
fbem-28467	81	23	33.374	33.374	NUM
fbem-28467	81	24	,	,	PUNCT
fbem-28467	81	25	and	and	CCONJ
fbem-28467	81	26	the	the	DET
fbem-28467	81	27	minimum	minimum	ADJ
fbem-28467	81	28	value	value	NOUN
fbem-28467	81	29	was	be	AUX
fbem-28467	81	30	0.639	0.639	NUM
fbem-28467	81	31	,	,	PUNCT
fbem-28467	81	32	indicating	indicate	VERB
fbem-28467	81	33	a	a	DET
fbem-28467	81	34	significant	significant	ADJ
fbem-28467	81	35	difference	difference	NOUN
fbem-28467	81	36	in	in	ADP
fbem-28467	81	37	tobin	tobin	NOUN
fbem-28467	81	38	's	's	PART
fbem-28467	81	39	q	q	NOUN
fbem-28467	81	40	between	between	ADP
fbem-28467	81	41	different	different	ADJ
fbem-28467	81	42	enterprises	enterprise	NOUN
fbem-28467	81	43	.	.	PUNCT
fbem-28467	82	1	in	in	ADP
fbem-28467	82	2	addition	addition	NOUN
fbem-28467	82	3	,	,	PUNCT
fbem-28467	82	4	the	the	DET
fbem-28467	82	5	average	average	ADJ
fbem-28467	82	6	tobin	tobin	NOUN
fbem-28467	82	7	's	's	PART
fbem-28467	82	8	q	q	NOUN
fbem-28467	82	9	value	value	NOUN
fbem-28467	82	10	is	be	AUX
fbem-28467	82	11	3.04	3.04	NUM
fbem-28467	82	12	,	,	PUNCT
fbem-28467	82	13	with	with	ADP
fbem-28467	82	14	a	a	DET
fbem-28467	82	15	standard	standard	ADJ
fbem-28467	82	16	deviation	deviation	NOUN
fbem-28467	82	17	of	of	ADP
fbem-28467	82	18	2.982	2.982	NUM
fbem-28467	82	19	.	.	PUNCT
fbem-28467	83	1	the	the	DET
fbem-28467	83	2	average	average	ADJ
fbem-28467	83	3	value	value	NOUN
fbem-28467	83	4	is	be	AUX
fbem-28467	83	5	greater	great	ADJ
fbem-28467	83	6	than	than	ADP
fbem-28467	83	7	the	the	DET
fbem-28467	83	8	standard	standard	ADJ
fbem-28467	83	9	deviation	deviation	NOUN
fbem-28467	83	10	value	value	NOUN
fbem-28467	83	11	,	,	PUNCT
fbem-28467	83	12	and	and	CCONJ
fbem-28467	83	13	the	the	DET
fbem-28467	83	14	difference	difference	NOUN
fbem-28467	83	15	between	between	ADP
fbem-28467	83	16	the	the	DET
fbem-28467	83	17	two	two	NUM
fbem-28467	83	18	is	be	AUX
fbem-28467	83	19	not	not	PART
fbem-28467	83	20	significant	significant	ADJ
fbem-28467	83	21	,	,	PUNCT
fbem-28467	83	22	indicating	indicate	VERB
fbem-28467	83	23	that	that	SCONJ
fbem-28467	83	24	the	the	DET
fbem-28467	83	25	overall	overall	ADJ
fbem-28467	83	26	tobin	tobin	NOUN
fbem-28467	83	27	's	's	PART
fbem-28467	83	28	q	q	NOUN
fbem-28467	83	29	value	value	NOUN
fbem-28467	83	30	fluctuates	fluctuate	VERB
fbem-28467	83	31	relatively	relatively	ADV
fbem-28467	83	32	small	small	ADJ
fbem-28467	83	33	and	and	CCONJ
fbem-28467	83	34	stable	stable	ADJ
fbem-28467	83	35	.	.	PUNCT
fbem-28467	84	1	at	at	ADP
fbem-28467	84	2	the	the	DET
fbem-28467	84	3	same	same	ADJ
fbem-28467	84	4	time	time	NOUN
fbem-28467	84	5	,	,	PUNCT
fbem-28467	84	6	the	the	DET
fbem-28467	84	7	median	median	ADJ
fbem-28467	84	8	value	value	NOUN
fbem-28467	84	9	is	be	AUX
fbem-28467	84	10	1.981	1.981	NUM
fbem-28467	84	11	,	,	PUNCT
fbem-28467	84	12	the	the	DET
fbem-28467	84	13	average	average	ADJ
fbem-28467	84	14	value	value	NOUN
fbem-28467	84	15	is	be	AUX
fbem-28467	84	16	higher	high	ADJ
fbem-28467	84	17	than	than	ADP
fbem-28467	84	18	the	the	DET
fbem-28467	84	19	median	median	NOUN
fbem-28467	84	20	,	,	PUNCT
fbem-28467	84	21	indicating	indicate	VERB
fbem-28467	84	22	that	that	SCONJ
fbem-28467	84	23	the	the	DET
fbem-28467	84	24	tobin	tobin	NOUN
fbem-28467	84	25	's	's	PART
fbem-28467	84	26	q	q	NOUN
fbem-28467	84	27	values	value	NOUN
fbem-28467	84	28	of	of	ADP
fbem-28467	84	29	most	most	ADJ
fbem-28467	84	30	samples	sample	NOUN
fbem-28467	84	31	are	be	AUX
fbem-28467	84	32	at	at	ADP
fbem-28467	84	33	a	a	DET
fbem-28467	84	34	high	high	ADJ
fbem-28467	84	35	level	level	NOUN
fbem-28467	84	36	.	.	PUNCT
fbem-28467	85	1	4.3	4.3	NUM
fbem-28467	85	2	.	.	PUNCT
fbem-28467	86	1	the	the	DET
fbem-28467	86	2	relationships	relationship	NOUN
fbem-28467	86	3	as	as	ADP
fbem-28467	86	4	to	to	ADP
fbem-28467	86	5	ownership	ownership	NOUN
fbem-28467	86	6	and	and	CCONJ
fbem-28467	86	7	size	size	NOUN
fbem-28467	86	8	to	to	ADP
fbem-28467	86	9	enterprise	enterprise	NOUN
fbem-28467	86	10	value	value	NOUN
fbem-28467	86	11	this	this	DET
fbem-28467	86	12	section	section	NOUN
fbem-28467	86	13	explores	explore	VERB
fbem-28467	86	14	the	the	DET
fbem-28467	86	15	relationship	relationship	NOUN
fbem-28467	86	16	between	between	ADP
fbem-28467	86	17	firm	firm	ADJ
fbem-28467	86	18	size	size	NOUN
fbem-28467	86	19	and	and	CCONJ
fbem-28467	86	20	nature	nature	NOUN
fbem-28467	86	21	of	of	ADP
fbem-28467	86	22	ownership	ownership	NOUN
fbem-28467	86	23	and	and	CCONJ
fbem-28467	86	24	firm	firm	ADJ
fbem-28467	86	25	value	value	NOUN
fbem-28467	86	26	through	through	ADP
fbem-28467	86	27	pearson	pearson	PROPN
fbem-28467	86	28	analysis	analysis	PROPN
fbem-28467	86	29	.	.	PUNCT
fbem-28467	87	1	based	base	VERB
fbem-28467	87	2	on	on	ADP
fbem-28467	87	3	the	the	DET
fbem-28467	87	4	results	result	NOUN
fbem-28467	87	5	of	of	ADP
fbem-28467	87	6	the	the	DET
fbem-28467	87	7	correlation	correlation	NOUN
fbem-28467	87	8	analysis	analysis	NOUN
fbem-28467	87	9	,	,	PUNCT
fbem-28467	87	10	it	it	PRON
fbem-28467	87	11	aims	aim	VERB
fbem-28467	87	12	to	to	PART
fbem-28467	87	13	address	address	VERB
fbem-28467	87	14	sub	sub	NOUN
fbem-28467	87	15	-	-	NOUN
fbem-28467	87	16	question	question	NOUN
fbem-28467	87	17	3	3	NUM
fbem-28467	87	18	and	and	CCONJ
fbem-28467	87	19	respond	respond	VERB
fbem-28467	87	20	to	to	ADP
fbem-28467	87	21	the	the	DET
fbem-28467	87	22	hypothesis	hypothesis	NOUN
fbem-28467	87	23	.	.	PUNCT
fbem-28467	88	1	in	in	ADP
fbem-28467	88	2	research	research	NOUN
fbem-28467	88	3	,	,	PUNCT
fbem-28467	88	4	when	when	SCONJ
fbem-28467	88	5	examining	examine	VERB
fbem-28467	88	6	whether	whether	SCONJ
fbem-28467	88	7	there	there	PRON
fbem-28467	88	8	is	be	VERB
fbem-28467	88	9	an	an	DET
fbem-28467	88	10	interaction	interaction	NOUN
fbem-28467	88	11	between	between	ADP
fbem-28467	88	12	two	two	NUM
fbem-28467	88	13	variables	variable	NOUN
fbem-28467	88	14	,	,	PUNCT
fbem-28467	88	15	it	it	PRON
fbem-28467	88	16	is	be	AUX
fbem-28467	88	17	common	common	ADJ
fbem-28467	88	18	to	to	PART
fbem-28467	88	19	first	first	ADV
fbem-28467	88	20	explore	explore	VERB
fbem-28467	88	21	whether	whether	SCONJ
fbem-28467	88	22	there	there	PRON
fbem-28467	88	23	is	be	VERB
fbem-28467	88	24	a	a	DET
fbem-28467	88	25	correlation	correlation	NOUN
fbem-28467	88	26	between	between	ADP
fbem-28467	88	27	them	they	PRON
fbem-28467	88	28	.	.	PUNCT
fbem-28467	89	1	in	in	ADP
fbem-28467	89	2	this	this	DET
fbem-28467	89	3	study	study	NOUN
fbem-28467	89	4	,	,	PUNCT
fbem-28467	89	5	the	the	DET
fbem-28467	89	6	analysis	analysis	NOUN
fbem-28467	89	7	of	of	ADP
fbem-28467	89	8	pearson	pearson	PROPN
fbem-28467	89	9	's	's	PART
fbem-28467	89	10	correlation	correlation	NOUN
fbem-28467	89	11	coefficient	coefficient	NOUN
fbem-28467	89	12	was	be	AUX
fbem-28467	89	13	used	use	VERB
fbem-28467	89	14	to	to	PART
fbem-28467	89	15	verify	verify	VERB
fbem-28467	89	16	the	the	DET
fbem-28467	89	17	link	link	NOUN
fbem-28467	89	18	between	between	ADP
fbem-28467	89	19	the	the	DET
fbem-28467	89	20	size	size	NOUN
fbem-28467	89	21	of	of	ADP
fbem-28467	89	22	the	the	DET
fbem-28467	89	23	firm	firm	NOUN
fbem-28467	89	24	and	and	CCONJ
fbem-28467	89	25	the	the	DET
fbem-28467	89	26	nature	nature	NOUN
fbem-28467	89	27	of	of	ADP
fbem-28467	89	28	ownership	ownership	NOUN
fbem-28467	89	29	and	and	CCONJ
fbem-28467	89	30	the	the	DET
fbem-28467	89	31	value	value	NOUN
fbem-28467	89	32	of	of	ADP
fbem-28467	89	33	the	the	DET
fbem-28467	89	34	firm	firm	NOUN
fbem-28467	89	35	,	,	PUNCT
fbem-28467	89	36	and	and	CCONJ
fbem-28467	89	37	the	the	DET
fbem-28467	89	38	results	result	NOUN
fbem-28467	89	39	of	of	ADP
fbem-28467	89	40	the	the	DET
fbem-28467	89	41	analysis	analysis	NOUN
fbem-28467	89	42	are	be	AUX
fbem-28467	89	43	shown	show	VERB
fbem-28467	89	44	in	in	ADP
fbem-28467	89	45	table	table	NOUN
fbem-28467	89	46	6	6	NUM
fbem-28467	89	47	below	below	ADV
fbem-28467	89	48	.	.	PUNCT
fbem-28467	90	1	table	table	NOUN
fbem-28467	90	2	6	6	NUM
fbem-28467	90	3	shows	show	VERB
fbem-28467	90	4	that	that	SCONJ
fbem-28467	90	5	through	through	ADP
fbem-28467	90	6	pearson	pearson	PROPN
fbem-28467	90	7	correlation	correlation	NOUN
fbem-28467	90	8	coefficient	coefficient	NOUN
fbem-28467	90	9	analysis	analysis	NOUN
fbem-28467	90	10	of	of	ADP
fbem-28467	90	11	the	the	DET
fbem-28467	90	12	main	main	ADJ
fbem-28467	90	13	indicators	indicator	NOUN
fbem-28467	90	14	(	(	PUNCT
fbem-28467	90	15	including	include	VERB
fbem-28467	90	16	enterprise	enterprise	NOUN
fbem-28467	90	17	size	size	NOUN
fbem-28467	90	18	and	and	CCONJ
fbem-28467	90	19	ownership	ownership	NOUN
fbem-28467	90	20	)	)	PUNCT
fbem-28467	90	21	of	of	ADP
fbem-28467	90	22	the	the	DET
fbem-28467	90	23	selected	select	VERB
fbem-28467	90	24	sample	sample	NOUN
fbem-28467	90	25	companies	company	NOUN
fbem-28467	90	26	,	,	PUNCT
fbem-28467	90	27	the	the	DET
fbem-28467	90	28	results	result	NOUN
fbem-28467	90	29	indicate	indicate	VERB
fbem-28467	90	30	a	a	DET
fbem-28467	90	31	significant	significant	ADJ
fbem-28467	90	32	relationship	relationship	NOUN
fbem-28467	90	33	between	between	ADP
fbem-28467	90	34	the	the	DET
fbem-28467	90	35	sample	sample	NOUN
fbem-28467	90	36	companies	company	NOUN
fbem-28467	90	37	on	on	ADP
fbem-28467	90	38	these	these	DET
fbem-28467	90	39	indicators	indicator	NOUN
fbem-28467	90	40	.	.	PUNCT
fbem-28467	91	1	table	table	NOUN
fbem-28467	91	2	6	6	NUM
fbem-28467	91	3	.	.	PUNCT
fbem-28467	91	4	pearson	pearson	PROPN
fbem-28467	91	5	correlation	correlation	NOUN
fbem-28467	91	6	coefficient	coefficient	VERB
fbem-28467	91	7	analysis	analysis	NOUN
fbem-28467	91	8	of	of	ADP
fbem-28467	91	9	the	the	DET
fbem-28467	91	10	relationship	relationship	NOUN
fbem-28467	91	11	between	between	ADP
fbem-28467	91	12	size	size	NOUN
fbem-28467	91	13	,	,	PUNCT
fbem-28467	91	14	own	own	ADJ
fbem-28467	91	15	and	and	CCONJ
fbem-28467	91	16	enterprise	enterprise	NOUN
fbem-28467	91	17	value	value	NOUN
fbem-28467	91	18	variable	variable	PROPN
fbem-28467	91	19	eva	eva	PROPN
fbem-28467	91	20	roe	roe	PROPN
fbem-28467	91	21	tobinq	tobinq	PROPN
fbem-28467	91	22	size	size	NOUN
fbem-28467	91	23	-0.163	-0.163	PROPN
fbem-28467	91	24	*	*	PUNCT
fbem-28467	91	25	*	*	PUNCT
fbem-28467	91	26	*	*	PUNCT
fbem-28467	91	27	-0.105	-0.105	NOUN
fbem-28467	91	28	*	*	PUNCT
fbem-28467	91	29	*	*	PUNCT
fbem-28467	91	30	*	*	PUNCT
fbem-28467	91	31	-0.526	-0.526	NOUN
fbem-28467	91	32	*	*	PUNCT
fbem-28467	91	33	*	*	PUNCT
fbem-28467	91	34	*	*	PUNCT
fbem-28467	91	35	own	own	ADJ
fbem-28467	91	36	-0.173	-0.173	PROPN
fbem-28467	91	37	*	*	PUNCT
fbem-28467	91	38	*	*	PUNCT
fbem-28467	91	39	*	*	PUNCT
fbem-28467	91	40	-0.182	-0.182	NOUN
fbem-28467	91	41	*	*	PUNCT
fbem-28467	91	42	*	*	PUNCT
fbem-28467	91	43	*	*	PUNCT
fbem-28467	91	44	-0.325	-0.325	PUNCT
fbem-28467	91	45	*	*	PUNCT
fbem-28467	91	46	*	*	PUNCT
fbem-28467	91	47	*	*	PUNCT
fbem-28467	91	48	note	note	NOUN
fbem-28467	91	49	:	:	PUNCT
fbem-28467	92	1	*	*	PUNCT
fbem-28467	92	2	*	*	PUNCT
fbem-28467	92	3	*	*	PUNCT
fbem-28467	92	4	indicates	indicate	VERB
fbem-28467	92	5	significant	significant	ADJ
fbem-28467	92	6	at	at	ADP
fbem-28467	92	7	the	the	DET
fbem-28467	92	8	1	1	NUM
fbem-28467	92	9	%	%	NOUN
fbem-28467	92	10	level	level	NOUN
fbem-28467	92	11	,	,	PUNCT
fbem-28467	92	12	*	*	PUNCT
fbem-28467	92	13	*	*	PUNCT
fbem-28467	92	14	indicates	indicate	VERB
fbem-28467	92	15	significant	significant	ADJ
fbem-28467	92	16	at	at	ADP
fbem-28467	92	17	the	the	DET
fbem-28467	92	18	5	5	NUM
fbem-28467	92	19	%	%	NOUN
fbem-28467	92	20	level	level	NOUN
fbem-28467	92	21	,	,	PUNCT
fbem-28467	92	22	and	and	CCONJ
fbem-28467	92	23	*	*	PUNCT
fbem-28467	92	24	indicates	indicate	VERB
fbem-28467	92	25	significant	significant	ADJ
fbem-28467	92	26	at	at	ADP
fbem-28467	92	27	the	the	DET
fbem-28467	92	28	10	10	NUM
fbem-28467	92	29	%	%	NOUN
fbem-28467	92	30	level	level	NOUN
fbem-28467	92	31	.	.	PUNCT
fbem-28467	93	1	there	there	PRON
fbem-28467	93	2	is	be	VERB
fbem-28467	93	3	a	a	DET
fbem-28467	93	4	weak	weak	ADJ
fbem-28467	93	5	negative	negative	ADJ
fbem-28467	93	6	relationship	relationship	NOUN
fbem-28467	93	7	between	between	ADP
fbem-28467	93	8	size	size	NOUN
fbem-28467	93	9	and	and	CCONJ
fbem-28467	93	10	eva	eva	NOUN
fbem-28467	93	11	with	with	ADP
fbem-28467	93	12	a	a	DET
fbem-28467	93	13	coefficient	coefficient	NOUN
fbem-28467	93	14	of	of	ADP
fbem-28467	93	15	-0.163	-0.163	NUM
fbem-28467	93	16	and	and	CCONJ
fbem-28467	93	17	p	p	NOUN
fbem-28467	93	18	-	-	PUNCT
fbem-28467	93	19	value	value	NOUN
fbem-28467	93	20	less	less	ADJ
fbem-28467	93	21	than	than	ADP
fbem-28467	93	22	0.01	0.01	NUM
fbem-28467	93	23	,	,	PUNCT
fbem-28467	93	24	there	there	PRON
fbem-28467	93	25	is	be	VERB
fbem-28467	93	26	a	a	DET
fbem-28467	93	27	significant	significant	ADJ
fbem-28467	93	28	relationship	relationship	NOUN
fbem-28467	93	29	between	between	ADP
fbem-28467	93	30	size	size	NOUN
fbem-28467	93	31	and	and	CCONJ
fbem-28467	93	32	eva	eva	NOUN
fbem-28467	93	33	333	333	NUM
fbem-28467	93	34	indicating	indicate	VERB
fbem-28467	93	35	that	that	SCONJ
fbem-28467	93	36	larger	large	ADJ
fbem-28467	93	37	companies	company	NOUN
fbem-28467	93	38	are	be	AUX
fbem-28467	93	39	likely	likely	ADJ
fbem-28467	93	40	to	to	PART
fbem-28467	93	41	produce	produce	VERB
fbem-28467	93	42	slightly	slightly	ADV
fbem-28467	93	43	lower	low	ADJ
fbem-28467	93	44	economic	economic	ADJ
fbem-28467	93	45	value	value	NOUN
fbem-28467	93	46	added	add	VERB
fbem-28467	93	47	due	due	ADP
fbem-28467	93	48	to	to	ADP
fbem-28467	93	49	the	the	DET
fbem-28467	93	50	cost	cost	NOUN
fbem-28467	93	51	and	and	CCONJ
fbem-28467	93	52	complexity	complexity	NOUN
fbem-28467	93	53	of	of	ADP
fbem-28467	93	54	managing	manage	VERB
fbem-28467	93	55	large	large	ADJ
fbem-28467	93	56	operations	operation	NOUN
fbem-28467	93	57	.	.	PUNCT
fbem-28467	94	1	the	the	DET
fbem-28467	94	2	negative	negative	ADJ
fbem-28467	94	3	relationship	relationship	NOUN
fbem-28467	94	4	between	between	ADP
fbem-28467	94	5	size	size	NOUN
fbem-28467	94	6	and	and	CCONJ
fbem-28467	94	7	roe	roe	NOUN
fbem-28467	94	8	with	with	ADP
fbem-28467	94	9	a	a	DET
fbem-28467	94	10	coefficient	coefficient	NOUN
fbem-28467	94	11	of	of	ADP
fbem-28467	94	12	-0.105	-0.105	PROPN
fbem-28467	94	13	and	and	CCONJ
fbem-28467	94	14	a	a	DET
fbem-28467	94	15	p	p	NOUN
fbem-28467	94	16	-	-	PUNCT
fbem-28467	94	17	value	value	NOUN
fbem-28467	94	18	of	of	ADP
fbem-28467	94	19	less	less	ADJ
fbem-28467	94	20	than	than	ADP
fbem-28467	94	21	0.01	0.01	NUM
fbem-28467	94	22	and	and	CCONJ
fbem-28467	94	23	a	a	DET
fbem-28467	94	24	significant	significant	ADJ
fbem-28467	94	25	relationship	relationship	NOUN
fbem-28467	94	26	between	between	ADP
fbem-28467	94	27	size	size	NOUN
fbem-28467	94	28	and	and	CCONJ
fbem-28467	94	29	roe	roe	NOUN
fbem-28467	94	30	suggests	suggest	VERB
fbem-28467	94	31	that	that	SCONJ
fbem-28467	94	32	larger	large	ADJ
fbem-28467	94	33	companies	company	NOUN
fbem-28467	94	34	produce	produce	VERB
fbem-28467	94	35	a	a	DET
fbem-28467	94	36	lower	low	ADJ
fbem-28467	94	37	return	return	NOUN
fbem-28467	94	38	on	on	ADP
fbem-28467	94	39	equity	equity	NOUN
fbem-28467	94	40	suggesting	suggest	VERB
fbem-28467	94	41	that	that	SCONJ
fbem-28467	94	42	due	due	ADP
fbem-28467	94	43	to	to	ADP
fbem-28467	94	44	the	the	DET
fbem-28467	94	45	fact	fact	NOUN
fbem-28467	94	46	that	that	SCONJ
fbem-28467	94	47	as	as	SCONJ
fbem-28467	94	48	the	the	DET
fbem-28467	94	49	size	size	NOUN
fbem-28467	94	50	of	of	ADP
fbem-28467	94	51	the	the	DET
fbem-28467	94	52	company	company	NOUN
fbem-28467	94	53	grows	grow	VERB
fbem-28467	94	54	,	,	PUNCT
fbem-28467	94	55	the	the	DET
fbem-28467	94	56	equity	equity	NOUN
fbem-28467	94	57	capital	capital	NOUN
fbem-28467	94	58	is	be	AUX
fbem-28467	94	59	used	use	VERB
fbem-28467	94	60	less	less	ADV
fbem-28467	94	61	efficiently	efficiently	ADV
fbem-28467	94	62	.	.	PUNCT
fbem-28467	95	1	size	size	NOUN
fbem-28467	95	2	has	have	VERB
fbem-28467	95	3	a	a	DET
fbem-28467	95	4	strong	strong	ADJ
fbem-28467	95	5	negative	negative	ADJ
fbem-28467	95	6	relationship	relationship	NOUN
fbem-28467	95	7	with	with	ADP
fbem-28467	95	8	tobin	tobin	PROPN
fbem-28467	95	9	's	's	PART
fbem-28467	95	10	q.	q.	NOUN
fbem-28467	95	11	the	the	DET
fbem-28467	95	12	relationship	relationship	NOUN
fbem-28467	95	13	coefficient	coefficient	NOUN
fbem-28467	95	14	is	be	AUX
fbem-28467	95	15	-0.526	-0.526	NOUN
fbem-28467	95	16	with	with	ADP
fbem-28467	95	17	a	a	DET
fbem-28467	95	18	p	p	NOUN
fbem-28467	95	19	-	-	PUNCT
fbem-28467	95	20	value	value	NOUN
fbem-28467	95	21	of	of	ADP
fbem-28467	95	22	less	less	ADJ
fbem-28467	95	23	than	than	ADP
fbem-28467	95	24	0.01	0.01	NUM
fbem-28467	95	25	and	and	CCONJ
fbem-28467	95	26	there	there	PRON
fbem-28467	95	27	is	be	VERB
fbem-28467	95	28	a	a	DET
fbem-28467	95	29	significant	significant	ADJ
fbem-28467	95	30	relationship	relationship	NOUN
fbem-28467	95	31	between	between	ADP
fbem-28467	95	32	size	size	NOUN
fbem-28467	95	33	and	and	CCONJ
fbem-28467	95	34	tobin	tobin	NOUN
fbem-28467	95	35	's	's	PART
fbem-28467	95	36	q.	q.	NOUN
fbem-28467	95	37	this	this	PRON
fbem-28467	95	38	implies	imply	VERB
fbem-28467	95	39	that	that	SCONJ
fbem-28467	95	40	larger	large	ADJ
fbem-28467	95	41	companies	company	NOUN
fbem-28467	95	42	are	be	AUX
fbem-28467	95	43	valued	value	VERB
fbem-28467	95	44	at	at	ADP
fbem-28467	95	45	a	a	DET
fbem-28467	95	46	lower	low	ADJ
fbem-28467	95	47	value	value	NOUN
fbem-28467	95	48	relative	relative	ADJ
fbem-28467	95	49	to	to	ADP
fbem-28467	95	50	the	the	DET
fbem-28467	95	51	replacement	replacement	NOUN
fbem-28467	95	52	cost	cost	NOUN
fbem-28467	95	53	of	of	ADP
fbem-28467	95	54	assets	asset	NOUN
fbem-28467	95	55	.	.	PUNCT
fbem-28467	96	1	this	this	PRON
fbem-28467	96	2	is	be	AUX
fbem-28467	96	3	due	due	ADJ
fbem-28467	96	4	to	to	ADP
fbem-28467	96	5	the	the	DET
fbem-28467	96	6	fact	fact	NOUN
fbem-28467	96	7	that	that	SCONJ
fbem-28467	96	8	investors	investor	NOUN
fbem-28467	96	9	prefer	prefer	VERB
fbem-28467	96	10	smaller	small	ADJ
fbem-28467	96	11	,	,	PUNCT
fbem-28467	96	12	more	more	ADV
fbem-28467	96	13	agile	agile	ADJ
fbem-28467	96	14	companies	company	NOUN
fbem-28467	96	15	with	with	ADP
fbem-28467	96	16	greater	great	ADJ
fbem-28467	96	17	growth	growth	NOUN
fbem-28467	96	18	potential	potential	NOUN
fbem-28467	96	19	.	.	PUNCT
fbem-28467	97	1	own	own	ADJ
fbem-28467	97	2	is	be	AUX
fbem-28467	97	3	negatively	negatively	ADV
fbem-28467	97	4	related	relate	VERB
fbem-28467	97	5	to	to	ADP
fbem-28467	97	6	eva	eva	NOUN
fbem-28467	97	7	with	with	ADP
fbem-28467	97	8	a	a	DET
fbem-28467	97	9	coefficient	coefficient	NOUN
fbem-28467	97	10	of	of	ADP
fbem-28467	97	11	0.173	0.173	NUM
fbem-28467	97	12	and	and	CCONJ
fbem-28467	97	13	a	a	DET
fbem-28467	97	14	p	p	NOUN
fbem-28467	97	15	-	-	PUNCT
fbem-28467	97	16	value	value	NOUN
fbem-28467	97	17	of	of	ADP
fbem-28467	97	18	less	less	ADJ
fbem-28467	97	19	than	than	ADP
fbem-28467	97	20	0.01	0.01	NUM
fbem-28467	97	21	.	.	PUNCT
fbem-28467	98	1	there	there	PRON
fbem-28467	98	2	is	be	VERB
fbem-28467	98	3	a	a	DET
fbem-28467	98	4	significant	significant	ADJ
fbem-28467	98	5	relationship	relationship	NOUN
fbem-28467	98	6	between	between	ADP
fbem-28467	98	7	own	own	ADJ
fbem-28467	98	8	and	and	CCONJ
fbem-28467	98	9	eva	eva	PROPN
fbem-28467	98	10	,	,	PUNCT
fbem-28467	98	11	which	which	PRON
fbem-28467	98	12	suggests	suggest	VERB
fbem-28467	98	13	that	that	SCONJ
fbem-28467	98	14	the	the	DET
fbem-28467	98	15	nature	nature	NOUN
fbem-28467	98	16	of	of	ADP
fbem-28467	98	17	ownership	ownership	NOUN
fbem-28467	98	18	of	of	ADP
fbem-28467	98	19	state	state	NOUN
fbem-28467	98	20	-	-	PUNCT
fbem-28467	98	21	owned	own	VERB
fbem-28467	98	22	companies	company	NOUN
fbem-28467	98	23	reduces	reduce	VERB
fbem-28467	98	24	the	the	DET
fbem-28467	98	25	companies	company	NOUN
fbem-28467	98	26	'	'	PART
fbem-28467	98	27	economic	economic	ADJ
fbem-28467	98	28	value	value	NOUN
fbem-28467	98	29	-	-	PUNCT
fbem-28467	98	30	added	add	VERB
fbem-28467	98	31	,	,	PUNCT
fbem-28467	98	32	which	which	PRON
fbem-28467	98	33	is	be	AUX
fbem-28467	98	34	due	due	ADJ
fbem-28467	98	35	to	to	ADP
fbem-28467	98	36	the	the	DET
fbem-28467	98	37	limited	limited	ADJ
fbem-28467	98	38	diversification	diversification	NOUN
fbem-28467	98	39	or	or	CCONJ
fbem-28467	98	40	less	less	ADV
fbem-28467	98	41	efficient	efficient	ADJ
fbem-28467	98	42	management	management	NOUN
fbem-28467	98	43	decisions	decision	NOUN
fbem-28467	98	44	of	of	ADP
fbem-28467	98	45	listed	list	VERB
fbem-28467	98	46	companies	company	NOUN
fbem-28467	98	47	in	in	ADP
fbem-28467	98	48	china	china	PROPN
fbem-28467	98	49	.	.	PUNCT
fbem-28467	99	1	own	own	ADJ
fbem-28467	99	2	is	be	AUX
fbem-28467	99	3	negatively	negatively	ADV
fbem-28467	99	4	related	relate	VERB
fbem-28467	99	5	to	to	ADP
fbem-28467	99	6	roe	roe	VERB
fbem-28467	99	7	with	with	ADP
fbem-28467	99	8	a	a	DET
fbem-28467	99	9	coefficient	coefficient	NOUN
fbem-28467	99	10	of	of	ADP
fbem-28467	99	11	0.182	0.182	NUM
fbem-28467	99	12	and	and	CCONJ
fbem-28467	99	13	a	a	DET
fbem-28467	99	14	p	p	NOUN
fbem-28467	99	15	-	-	PUNCT
fbem-28467	99	16	value	value	NOUN
fbem-28467	99	17	of	of	ADP
fbem-28467	99	18	less	less	ADJ
fbem-28467	99	19	than	than	ADP
fbem-28467	99	20	0.01	0.01	NUM
fbem-28467	99	21	,	,	PUNCT
fbem-28467	99	22	and	and	CCONJ
fbem-28467	99	23	there	there	PRON
fbem-28467	99	24	is	be	VERB
fbem-28467	99	25	a	a	DET
fbem-28467	99	26	significant	significant	ADJ
fbem-28467	99	27	relationship	relationship	NOUN
fbem-28467	99	28	between	between	ADP
fbem-28467	99	29	own	own	ADJ
fbem-28467	99	30	and	and	CCONJ
fbem-28467	99	31	roe	roe	NOUN
fbem-28467	99	32	,	,	PUNCT
fbem-28467	99	33	which	which	PRON
fbem-28467	99	34	suggests	suggest	VERB
fbem-28467	99	35	that	that	SCONJ
fbem-28467	99	36	the	the	DET
fbem-28467	99	37	nature	nature	NOUN
fbem-28467	99	38	of	of	ADP
fbem-28467	99	39	ownership	ownership	NOUN
fbem-28467	99	40	of	of	ADP
fbem-28467	99	41	state	state	NOUN
fbem-28467	99	42	-	-	PUNCT
fbem-28467	99	43	owned	own	VERB
fbem-28467	99	44	companies	company	NOUN
fbem-28467	99	45	is	be	AUX
fbem-28467	99	46	associated	associate	VERB
fbem-28467	99	47	with	with	ADP
fbem-28467	99	48	lower	low	ADJ
fbem-28467	99	49	return	return	NOUN
fbem-28467	99	50	on	on	ADP
fbem-28467	99	51	equity	equity	NOUN
fbem-28467	99	52	,	,	PUNCT
fbem-28467	99	53	which	which	PRON
fbem-28467	99	54	may	may	AUX
fbem-28467	99	55	be	be	AUX
fbem-28467	99	56	due	due	ADJ
fbem-28467	99	57	to	to	ADP
fbem-28467	99	58	centralized	centralized	ADJ
fbem-28467	99	59	decision	decision	NOUN
fbem-28467	99	60	-	-	PUNCT
fbem-28467	99	61	making	making	NOUN
fbem-28467	99	62	or	or	CCONJ
fbem-28467	99	63	risk	risk	VERB
fbem-28467	99	64	aversion	aversion	NOUN
fbem-28467	99	65	strategies	strategy	NOUN
fbem-28467	99	66	.	.	PUNCT
fbem-28467	100	1	own	own	ADJ
fbem-28467	100	2	is	be	AUX
fbem-28467	100	3	also	also	ADV
fbem-28467	100	4	negatively	negatively	ADV
fbem-28467	100	5	related	relate	VERB
fbem-28467	100	6	to	to	ADP
fbem-28467	100	7	tobin	tobin	NOUN
fbem-28467	100	8	's	's	PART
fbem-28467	100	9	q	q	NOUN
fbem-28467	100	10	with	with	ADP
fbem-28467	100	11	a	a	DET
fbem-28467	100	12	coefficient	coefficient	NOUN
fbem-28467	100	13	of	of	ADP
fbem-28467	100	14	-0.325	-0.325	PROPN
fbem-28467	100	15	and	and	CCONJ
fbem-28467	100	16	a	a	DET
fbem-28467	100	17	p	p	NOUN
fbem-28467	100	18	-	-	PUNCT
fbem-28467	100	19	value	value	NOUN
fbem-28467	100	20	of	of	ADP
fbem-28467	100	21	less	less	ADJ
fbem-28467	100	22	than	than	ADP
fbem-28467	100	23	0.01	0.01	NUM
fbem-28467	100	24	,	,	PUNCT
fbem-28467	100	25	and	and	CCONJ
fbem-28467	100	26	there	there	PRON
fbem-28467	100	27	is	be	VERB
fbem-28467	100	28	a	a	DET
fbem-28467	100	29	significant	significant	ADJ
fbem-28467	100	30	relationship	relationship	NOUN
fbem-28467	100	31	between	between	ADP
fbem-28467	100	32	own	own	ADJ
fbem-28467	100	33	and	and	CCONJ
fbem-28467	100	34	tobin	tobin	NOUN
fbem-28467	100	35	's	's	PART
fbem-28467	100	36	q	q	NOUN
fbem-28467	100	37	,	,	PUNCT
fbem-28467	100	38	which	which	PRON
fbem-28467	100	39	implies	imply	VERB
fbem-28467	100	40	that	that	SCONJ
fbem-28467	100	41	the	the	DET
fbem-28467	100	42	nature	nature	NOUN
fbem-28467	100	43	of	of	ADP
fbem-28467	100	44	ownership	ownership	NOUN
fbem-28467	100	45	of	of	ADP
fbem-28467	100	46	state	state	NOUN
fbem-28467	100	47	-	-	PUNCT
fbem-28467	100	48	owned	own	VERB
fbem-28467	100	49	companies	company	NOUN
fbem-28467	100	50	is	be	AUX
fbem-28467	100	51	less	less	ADV
fbem-28467	100	52	attractive	attractive	ADJ
fbem-28467	100	53	relative	relative	NOUN
fbem-28467	100	54	to	to	ADP
fbem-28467	100	55	the	the	DET
fbem-28467	100	56	market	market	NOUN
fbem-28467	100	57	value	value	NOUN
fbem-28467	100	58	of	of	ADP
fbem-28467	100	59	their	their	PRON
fbem-28467	100	60	assets	asset	NOUN
fbem-28467	100	61	,	,	PUNCT
fbem-28467	100	62	which	which	PRON
fbem-28467	100	63	is	be	AUX
fbem-28467	100	64	due	due	ADJ
fbem-28467	100	65	to	to	ADP
fbem-28467	100	66	the	the	DET
fbem-28467	100	67	chinese	chinese	ADJ
fbem-28467	100	68	market	market	NOUN
fbem-28467	100	69	's	's	PART
fbem-28467	100	70	concerns	concern	NOUN
fbem-28467	100	71	about	about	ADP
fbem-28467	100	72	transparency	transparency	NOUN
fbem-28467	100	73	,	,	PUNCT
fbem-28467	100	74	risk	risk	NOUN
fbem-28467	100	75	or	or	CCONJ
fbem-28467	100	76	adaptability	adaptability	NOUN
fbem-28467	100	77	.	.	PUNCT
fbem-28467	101	1	the	the	DET
fbem-28467	101	2	above	above	ADJ
fbem-28467	101	3	results	result	NOUN
fbem-28467	101	4	indicate	indicate	VERB
fbem-28467	101	5	that	that	DET
fbem-28467	101	6	size	size	NOUN
fbem-28467	101	7	and	and	CCONJ
fbem-28467	101	8	own	own	ADJ
fbem-28467	101	9	are	be	AUX
fbem-28467	101	10	associated	associate	VERB
fbem-28467	101	11	with	with	ADP
fbem-28467	101	12	lower	low	ADJ
fbem-28467	101	13	firm	firm	ADJ
fbem-28467	101	14	value	value	NOUN
fbem-28467	101	15	indicators	indicator	NOUN
fbem-28467	101	16	in	in	ADP
fbem-28467	101	17	eva	eva	PROPN
fbem-28467	101	18	,	,	PUNCT
fbem-28467	101	19	roe	roe	PROPN
fbem-28467	101	20	and	and	CCONJ
fbem-28467	101	21	tobin	tobin	PROPN
fbem-28467	101	22	's	's	PART
fbem-28467	101	23	q.	q.	NOUN
fbem-28467	101	24	this	this	DET
fbem-28467	101	25	finding	finding	NOUN
fbem-28467	101	26	suggests	suggest	VERB
fbem-28467	101	27	that	that	SCONJ
fbem-28467	101	28	the	the	DET
fbem-28467	101	29	nature	nature	NOUN
fbem-28467	101	30	of	of	ADP
fbem-28467	101	31	ownership	ownership	NOUN
fbem-28467	101	32	of	of	ADP
fbem-28467	101	33	larger	large	ADJ
fbem-28467	101	34	companies	company	NOUN
fbem-28467	101	35	or	or	CCONJ
fbem-28467	101	36	state	state	NOUN
fbem-28467	101	37	-	-	PUNCT
fbem-28467	101	38	owned	own	VERB
fbem-28467	101	39	companies	company	NOUN
fbem-28467	101	40	can	can	AUX
fbem-28467	101	41	encounter	encounter	VERB
fbem-28467	101	42	challenges	challenge	NOUN
fbem-28467	101	43	that	that	PRON
fbem-28467	101	44	affect	affect	VERB
fbem-28467	101	45	operational	operational	ADJ
fbem-28467	101	46	efficiency	efficiency	NOUN
fbem-28467	101	47	,	,	PUNCT
fbem-28467	101	48	market	market	NOUN
fbem-28467	101	49	perception	perception	NOUN
fbem-28467	101	50	or	or	CCONJ
fbem-28467	101	51	capital	capital	NOUN
fbem-28467	101	52	allocation	allocation	NOUN
fbem-28467	101	53	,	,	PUNCT
fbem-28467	101	54	which	which	PRON
fbem-28467	101	55	ultimately	ultimately	ADV
fbem-28467	101	56	affects	affect	VERB
fbem-28467	101	57	their	their	PRON
fbem-28467	101	58	overall	overall	ADJ
fbem-28467	101	59	enterprise	enterprise	NOUN
fbem-28467	101	60	value	value	NOUN
fbem-28467	101	61	.	.	PUNCT
fbem-28467	102	1	4.4	4.4	NUM
fbem-28467	102	2	.	.	PUNCT
fbem-28467	103	1	the	the	DET
fbem-28467	103	2	performance	performance	NOUN
fbem-28467	103	3	of	of	ADP
fbem-28467	103	4	the	the	DET
fbem-28467	103	5	selected	select	VERB
fbem-28467	103	6	enterprises	enterprise	NOUN
fbem-28467	103	7	’	'	PUNCT
fbem-28467	103	8	csr	csr	NOUN
fbem-28467	103	9	dimensions	dimension	NOUN
fbem-28467	103	10	according	accord	VERB
fbem-28467	103	11	to	to	ADP
fbem-28467	103	12	table	table	NOUN
fbem-28467	103	13	7	7	NUM
fbem-28467	103	14	-	-	SYM
fbem-28467	103	15	10	10	NUM
fbem-28467	103	16	,	,	PUNCT
fbem-28467	103	17	the	the	DET
fbem-28467	103	18	following	follow	VERB
fbem-28467	103	19	will	will	AUX
fbem-28467	103	20	answer	answer	VERB
fbem-28467	103	21	the	the	DET
fbem-28467	103	22	csr	csr	NOUN
fbem-28467	103	23	dimensions	dimension	NOUN
fbem-28467	103	24	of	of	ADP
fbem-28467	103	25	the	the	DET
fbem-28467	103	26	performance	performance	NOUN
fbem-28467	103	27	of	of	ADP
fbem-28467	103	28	the	the	DET
fbem-28467	103	29	selected	select	VERB
fbem-28467	103	30	enterprises	enterprise	NOUN
fbem-28467	103	31	in	in	ADP
fbem-28467	103	32	four	four	NUM
fbem-28467	103	33	dimensions	dimension	NOUN
fbem-28467	103	34	.	.	PUNCT
fbem-28467	104	1	4.4.1	4.4.1	X
fbem-28467	104	2	.	.	PUNCT
fbem-28467	104	3	economic	economic	ADJ
fbem-28467	104	4	responsibility	responsibility	NOUN
fbem-28467	104	5	performance	performance	NOUN
fbem-28467	104	6	table	table	NOUN
fbem-28467	104	7	7	7	NUM
fbem-28467	104	8	.	.	PUNCT
fbem-28467	104	9	status	status	NOUN
fbem-28467	104	10	of	of	ADP
fbem-28467	104	11	selected	select	VERB
fbem-28467	104	12	enterprise	enterprise	NOUN
fbem-28467	104	13	in	in	ADP
fbem-28467	104	14	terms	term	NOUN
fbem-28467	104	15	of	of	ADP
fbem-28467	104	16	dp	dp	NOUN
fbem-28467	104	17	variable	variable	ADJ
fbem-28467	104	18	obs	obs	NOUN
fbem-28467	104	19	mean	mean	VERB
fbem-28467	104	20	std	std	PROPN
fbem-28467	104	21	.	.	PROPN
fbem-28467	105	1	dev	dev	PROPN
fbem-28467	105	2	.	.	PUNCT
fbem-28467	106	1	min	min	PROPN
fbem-28467	106	2	max	max	PROPN
fbem-28467	106	3	dp	dp	PROPN
fbem-28467	106	4	2153	2153	NUM
fbem-28467	106	5	16	16	NUM
fbem-28467	106	6	8.384	8.384	NUM
fbem-28467	106	7	0	0	NUM
fbem-28467	106	8	25.139	25.139	NUM
fbem-28467	106	9	notes	note	NOUN
fbem-28467	106	10	:	:	PUNCT
fbem-28467	106	11	*	*	PUNCT
fbem-28467	106	12	dp	dp	NOUN
fbem-28467	106	13	:	:	PUNCT
fbem-28467	106	14	logarithm	logarithm	NOUN
fbem-28467	106	15	of	of	ADP
fbem-28467	106	16	dividend	dividend	NOUN
fbem-28467	106	17	payout	payout	NOUN
fbem-28467	106	18	amount	amount	NOUN
fbem-28467	106	19	based	base	VERB
fbem-28467	106	20	on	on	ADP
fbem-28467	106	21	the	the	DET
fbem-28467	106	22	descriptive	descriptive	ADJ
fbem-28467	106	23	statistical	statistical	ADJ
fbem-28467	106	24	analysis	analysis	NOUN
fbem-28467	106	25	in	in	ADP
fbem-28467	106	26	table	table	NOUN
fbem-28467	106	27	7	7	NUM
fbem-28467	106	28	,	,	PUNCT
fbem-28467	106	29	the	the	DET
fbem-28467	106	30	study	study	NOUN
fbem-28467	106	31	conducted	conduct	VERB
fbem-28467	106	32	an	an	DET
fbem-28467	106	33	analysis	analysis	NOUN
fbem-28467	106	34	of	of	ADP
fbem-28467	106	35	the	the	DET
fbem-28467	106	36	economic	economic	ADJ
fbem-28467	106	37	responsibility	responsibility	NOUN
fbem-28467	106	38	of	of	ADP
fbem-28467	106	39	the	the	DET
fbem-28467	106	40	selected	select	VERB
fbem-28467	106	41	samples	sample	NOUN
fbem-28467	106	42	.	.	PUNCT
fbem-28467	107	1	on	on	ADP
fbem-28467	107	2	the	the	DET
fbem-28467	107	3	one	one	NUM
fbem-28467	107	4	hand	hand	NOUN
fbem-28467	107	5	,	,	PUNCT
fbem-28467	107	6	there	there	PRON
fbem-28467	107	7	is	be	VERB
fbem-28467	107	8	the	the	DET
fbem-28467	107	9	situation	situation	NOUN
fbem-28467	107	10	of	of	ADP
fbem-28467	107	11	dividend	dividend	NOUN
fbem-28467	107	12	distribution	distribution	NOUN
fbem-28467	107	13	.	.	PUNCT
fbem-28467	108	1	among	among	ADP
fbem-28467	108	2	the	the	DET
fbem-28467	108	3	2153	2153	NUM
fbem-28467	108	4	samples	sample	NOUN
fbem-28467	108	5	included	include	VERB
fbem-28467	108	6	in	in	ADP
fbem-28467	108	7	the	the	DET
fbem-28467	108	8	study	study	NOUN
fbem-28467	108	9	,	,	PUNCT
fbem-28467	108	10	the	the	DET
fbem-28467	108	11	maximum	maximum	ADJ
fbem-28467	108	12	value	value	NOUN
fbem-28467	108	13	of	of	ADP
fbem-28467	108	14	dp	dp	NOUN
fbem-28467	108	15	was	be	AUX
fbem-28467	108	16	25.139	25.139	NUM
fbem-28467	108	17	and	and	CCONJ
fbem-28467	108	18	the	the	DET
fbem-28467	108	19	minimum	minimum	ADJ
fbem-28467	108	20	value	value	NOUN
fbem-28467	108	21	was	be	AUX
fbem-28467	108	22	0	0	NUM
fbem-28467	108	23	,	,	PUNCT
fbem-28467	108	24	indicating	indicate	VERB
fbem-28467	108	25	that	that	SCONJ
fbem-28467	108	26	the	the	DET
fbem-28467	108	27	dp	dp	NOUN
fbem-28467	108	28	gap	gap	NOUN
fbem-28467	108	29	between	between	ADP
fbem-28467	108	30	different	different	ADJ
fbem-28467	108	31	enterprises	enterprise	NOUN
fbem-28467	108	32	is	be	AUX
fbem-28467	108	33	quite	quite	ADV
fbem-28467	108	34	significant	significant	ADJ
fbem-28467	108	35	.	.	PUNCT
fbem-28467	109	1	in	in	ADP
fbem-28467	109	2	addition	addition	NOUN
fbem-28467	109	3	,	,	PUNCT
fbem-28467	109	4	the	the	DET
fbem-28467	109	5	average	average	ADJ
fbem-28467	109	6	value	value	NOUN
fbem-28467	109	7	of	of	ADP
fbem-28467	109	8	dp	dp	NOUN
fbem-28467	109	9	is	be	AUX
fbem-28467	109	10	16	16	NUM
fbem-28467	109	11	,	,	PUNCT
fbem-28467	109	12	with	with	ADP
fbem-28467	109	13	a	a	DET
fbem-28467	109	14	standard	standard	ADJ
fbem-28467	109	15	deviation	deviation	NOUN
fbem-28467	109	16	of	of	ADP
fbem-28467	109	17	8.384	8.384	NUM
fbem-28467	109	18	.	.	PUNCT
fbem-28467	110	1	the	the	DET
fbem-28467	110	2	average	average	ADJ
fbem-28467	110	3	value	value	NOUN
fbem-28467	110	4	is	be	AUX
fbem-28467	110	5	much	much	ADV
fbem-28467	110	6	larger	large	ADJ
fbem-28467	110	7	than	than	ADP
fbem-28467	110	8	the	the	DET
fbem-28467	110	9	standard	standard	ADJ
fbem-28467	110	10	deviation	deviation	NOUN
fbem-28467	110	11	value	value	NOUN
fbem-28467	110	12	,	,	PUNCT
fbem-28467	110	13	indicating	indicate	VERB
fbem-28467	110	14	that	that	SCONJ
fbem-28467	110	15	the	the	DET
fbem-28467	110	16	overall	overall	ADJ
fbem-28467	110	17	dp	dp	NOUN
fbem-28467	110	18	value	value	NOUN
fbem-28467	110	19	fluctuates	fluctuate	VERB
fbem-28467	110	20	less	less	ADJ
fbem-28467	110	21	.	.	PUNCT
fbem-28467	111	1	at	at	ADP
fbem-28467	111	2	the	the	DET
fbem-28467	111	3	same	same	ADJ
fbem-28467	111	4	time	time	NOUN
fbem-28467	111	5	,	,	PUNCT
fbem-28467	111	6	the	the	DET
fbem-28467	111	7	median	median	ADJ
fbem-28467	111	8	value	value	NOUN
fbem-28467	111	9	is	be	AUX
fbem-28467	111	10	8.541	8.541	NUM
fbem-28467	111	11	,	,	PUNCT
fbem-28467	111	12	the	the	DET
fbem-28467	111	13	average	average	ADJ
fbem-28467	111	14	value	value	NOUN
fbem-28467	111	15	is	be	AUX
fbem-28467	111	16	higher	high	ADJ
fbem-28467	111	17	than	than	ADP
fbem-28467	111	18	the	the	DET
fbem-28467	111	19	median	median	NOUN
fbem-28467	111	20	,	,	PUNCT
fbem-28467	111	21	indicating	indicate	VERB
fbem-28467	111	22	that	that	SCONJ
fbem-28467	111	23	the	the	DET
fbem-28467	111	24	dp	dp	NOUN
fbem-28467	111	25	values	value	NOUN
fbem-28467	111	26	of	of	ADP
fbem-28467	111	27	most	most	ADJ
fbem-28467	111	28	samples	sample	NOUN
fbem-28467	111	29	are	be	AUX
fbem-28467	111	30	at	at	ADP
fbem-28467	111	31	a	a	DET
fbem-28467	111	32	relatively	relatively	ADV
fbem-28467	111	33	high	high	ADJ
fbem-28467	111	34	level	level	NOUN
fbem-28467	111	35	.	.	PUNCT
fbem-28467	112	1	the	the	DET
fbem-28467	112	2	descriptive	descriptive	ADJ
fbem-28467	112	3	statistics	statistic	NOUN
fbem-28467	112	4	for	for	ADP
fbem-28467	112	5	economic	economic	ADJ
fbem-28467	112	6	responsibility	responsibility	NOUN
fbem-28467	112	7	performance	performance	NOUN
fbem-28467	112	8	,	,	PUNCT
fbem-28467	112	9	as	as	SCONJ
fbem-28467	112	10	indicated	indicate	VERB
fbem-28467	112	11	by	by	ADP
fbem-28467	112	12	dividend	dividend	NOUN
fbem-28467	112	13	payouts	payout	NOUN
fbem-28467	112	14	,	,	PUNCT
fbem-28467	112	15	reveal	reveal	VERB
fbem-28467	112	16	that	that	SCONJ
fbem-28467	112	17	while	while	SCONJ
fbem-28467	112	18	some	some	DET
fbem-28467	112	19	companies	company	NOUN
fbem-28467	112	20	are	be	AUX
fbem-28467	112	21	actively	actively	ADV
fbem-28467	112	22	returning	return	VERB
fbem-28467	112	23	value	value	NOUN
fbem-28467	112	24	to	to	ADP
fbem-28467	112	25	shareholders	shareholder	NOUN
fbem-28467	112	26	,	,	PUNCT
fbem-28467	112	27	there	there	PRON
fbem-28467	112	28	is	be	VERB
fbem-28467	112	29	significant	significant	ADJ
fbem-28467	112	30	variability	variability	NOUN
fbem-28467	112	31	in	in	ADP
fbem-28467	112	32	performance	performance	NOUN
fbem-28467	112	33	.	.	PUNCT
fbem-28467	113	1	the	the	DET
fbem-28467	113	2	presence	presence	NOUN
fbem-28467	113	3	of	of	ADP
fbem-28467	113	4	companies	company	NOUN
fbem-28467	113	5	with	with	ADP
fbem-28467	113	6	no	no	DET
fbem-28467	113	7	dividend	dividend	NOUN
fbem-28467	113	8	payouts	payout	NOUN
fbem-28467	113	9	contrasts	contrast	VERB
fbem-28467	113	10	sharply	sharply	ADV
fbem-28467	113	11	with	with	ADP
fbem-28467	113	12	those	those	PRON
fbem-28467	113	13	offering	offer	VERB
fbem-28467	113	14	high	high	ADJ
fbem-28467	113	15	returns	return	NOUN
fbem-28467	113	16	,	,	PUNCT
fbem-28467	113	17	highlighting	highlight	VERB
fbem-28467	113	18	a	a	DET
fbem-28467	113	19	diverse	diverse	ADJ
fbem-28467	113	20	landscape	landscape	NOUN
fbem-28467	113	21	of	of	ADP
fbem-28467	113	22	economic	economic	ADJ
fbem-28467	113	23	responsibility	responsibility	NOUN
fbem-28467	113	24	among	among	ADP
fbem-28467	113	25	the	the	DET
fbem-28467	113	26	enterprises	enterprise	NOUN
fbem-28467	113	27	studied	study	VERB
fbem-28467	113	28	.	.	PUNCT
fbem-28467	114	1	the	the	DET
fbem-28467	114	2	analysis	analysis	NOUN
fbem-28467	114	3	of	of	ADP
fbem-28467	114	4	dp	dp	NOUN
fbem-28467	114	5	shows	show	VERB
fbem-28467	114	6	significant	significant	ADJ
fbem-28467	114	7	differences	difference	NOUN
fbem-28467	114	8	in	in	ADP
fbem-28467	114	9	dividend	dividend	NOUN
fbem-28467	114	10	policies	policy	NOUN
fbem-28467	114	11	among	among	ADP
fbem-28467	114	12	different	different	ADJ
fbem-28467	114	13	enterprises	enterprise	NOUN
fbem-28467	114	14	,	,	PUNCT
fbem-28467	114	15	which	which	PRON
fbem-28467	114	16	may	may	AUX
fbem-28467	114	17	affect	affect	VERB
fbem-28467	114	18	shareholder	shareholder	NOUN
fbem-28467	114	19	value	value	NOUN
fbem-28467	114	20	and	and	CCONJ
fbem-28467	114	21	the	the	DET
fbem-28467	114	22	market	market	NOUN
fbem-28467	114	23	's	's	PART
fbem-28467	114	24	perception	perception	NOUN
fbem-28467	114	25	of	of	ADP
fbem-28467	114	26	corporate	corporate	ADJ
fbem-28467	114	27	financial	financial	ADJ
fbem-28467	114	28	health	health	NOUN
fbem-28467	114	29	(	(	PUNCT
fbem-28467	114	30	zhou	zhou	PROPN
fbem-28467	114	31	&	&	CCONJ
fbem-28467	114	32	li	li	PROPN
fbem-28467	114	33	,	,	PUNCT
fbem-28467	114	34	2020	2020	NUM
fbem-28467	114	35	)	)	PUNCT
fbem-28467	114	36	.	.	PUNCT
fbem-28467	115	1	4.4.2	4.4.2	X
fbem-28467	115	2	.	.	PUNCT
fbem-28467	116	1	legal	legal	ADJ
fbem-28467	116	2	responsibility	responsibility	NOUN
fbem-28467	116	3	performance	performance	NOUN
fbem-28467	116	4	table	table	NOUN
fbem-28467	116	5	8	8	NUM
fbem-28467	116	6	.	.	PUNCT
fbem-28467	117	1	status	status	NOUN
fbem-28467	117	2	of	of	ADP
fbem-28467	117	3	selected	select	VERB
fbem-28467	117	4	enterprise	enterprise	NOUN
fbem-28467	117	5	in	in	ADP
fbem-28467	117	6	terms	term	NOUN
fbem-28467	117	7	of	of	ADP
fbem-28467	117	8	law	law	NOUN
fbem-28467	117	9	variable	variable	NOUN
fbem-28467	117	10	obs	obs	PROPN
fbem-28467	117	11	mean	mean	VERB
fbem-28467	117	12	std	std	PROPN
fbem-28467	117	13	.	.	PROPN
fbem-28467	118	1	dev	dev	PROPN
fbem-28467	118	2	.	.	PUNCT
fbem-28467	118	3	min	min	PROPN
fbem-28467	118	4	max	max	PROPN
fbem-28467	118	5	law	law	PROPN
fbem-28467	118	6	2153	2153	NUM
fbem-28467	118	7	.643	.643	NUM
fbem-28467	118	8	5.062	5.062	NUM
fbem-28467	118	9	0	0	NUM
fbem-28467	118	10	202	202	NUM
fbem-28467	118	11	notes	note	NOUN
fbem-28467	118	12	:	:	PUNCT
fbem-28467	118	13	*	*	PUNCT
fbem-28467	118	14	law	law	NOUN
fbem-28467	118	15	:	:	PUNCT
fbem-28467	118	16	number	number	NOUN
fbem-28467	118	17	of	of	ADP
fbem-28467	118	18	lawsuits	lawsuit	NOUN
fbem-28467	118	19	the	the	DET
fbem-28467	118	20	indicator	indicator	NOUN
fbem-28467	118	21	chosen	choose	VERB
fbem-28467	118	22	for	for	ADP
fbem-28467	118	23	legal	legal	ADJ
fbem-28467	118	24	responsibility	responsibility	NOUN
fbem-28467	118	25	is	be	AUX
fbem-28467	118	26	law	law	NOUN
fbem-28467	118	27	,	,	PUNCT
fbem-28467	118	28	which	which	PRON
fbem-28467	118	29	is	be	AUX
fbem-28467	118	30	number	number	NOUN
fbem-28467	118	31	of	of	ADP
fbem-28467	118	32	lawsuits	lawsuit	NOUN
fbem-28467	118	33	,	,	PUNCT
fbem-28467	118	34	and	and	CCONJ
fbem-28467	118	35	according	accord	VERB
fbem-28467	118	36	to	to	ADP
fbem-28467	118	37	the	the	DET
fbem-28467	118	38	descriptive	descriptive	ADJ
fbem-28467	118	39	statistical	statistical	ADJ
fbem-28467	118	40	analysis	analysis	NOUN
fbem-28467	118	41	in	in	ADP
fbem-28467	118	42	table	table	NOUN
fbem-28467	118	43	8	8	NUM
fbem-28467	118	44	,	,	PUNCT
fbem-28467	118	45	the	the	DET
fbem-28467	118	46	study	study	NOUN
fbem-28467	118	47	has	have	AUX
fbem-28467	118	48	conducted	conduct	VERB
fbem-28467	118	49	the	the	DET
fbem-28467	118	50	legal	legal	ADJ
fbem-28467	118	51	responsibilities	responsibility	NOUN
fbem-28467	118	52	of	of	ADP
fbem-28467	118	53	the	the	DET
fbem-28467	118	54	selected	select	VERB
fbem-28467	118	55	samples	sample	NOUN
fbem-28467	118	56	.	.	PUNCT
fbem-28467	119	1	of	of	ADP
fbem-28467	119	2	the	the	DET
fbem-28467	119	3	2153	2153	NUM
fbem-28467	119	4	samples	sample	NOUN
fbem-28467	119	5	included	include	VERB
fbem-28467	119	6	in	in	ADP
fbem-28467	119	7	the	the	DET
fbem-28467	119	8	study	study	NOUN
fbem-28467	119	9	,	,	PUNCT
fbem-28467	119	10	the	the	DET
fbem-28467	119	11	maximum	maximum	ADJ
fbem-28467	119	12	value	value	NOUN
fbem-28467	119	13	of	of	ADP
fbem-28467	119	14	the	the	DET
fbem-28467	119	15	law	law	NOUN
fbem-28467	119	16	indicator	indicator	NOUN
fbem-28467	119	17	is	be	AUX
fbem-28467	119	18	202	202	NUM
fbem-28467	119	19	and	and	CCONJ
fbem-28467	119	20	the	the	DET
fbem-28467	119	21	minimum	minimum	ADJ
fbem-28467	119	22	value	value	NOUN
fbem-28467	119	23	is	be	AUX
fbem-28467	119	24	0	0	NUM
fbem-28467	119	25	.	.	PUNCT
fbem-28467	120	1	minimum	minimum	ADJ
fbem-28467	120	2	values	value	NOUN
fbem-28467	120	3	indicate	indicate	VERB
fbem-28467	120	4	that	that	SCONJ
fbem-28467	120	5	some	some	DET
fbem-28467	120	6	firms	firm	NOUN
fbem-28467	120	7	do	do	AUX
fbem-28467	120	8	not	not	PART
fbem-28467	120	9	have	have	VERB
fbem-28467	120	10	lawsuits	lawsuit	NOUN
fbem-28467	120	11	filed	file	VERB
fbem-28467	120	12	against	against	ADP
fbem-28467	120	13	them	they	PRON
fbem-28467	120	14	,	,	PUNCT
fbem-28467	120	15	reflecting	reflect	VERB
fbem-28467	120	16	good	good	ADJ
fbem-28467	120	17	legal	legal	ADJ
fbem-28467	120	18	responsibility	responsibility	NOUN
fbem-28467	120	19	performance	performance	NOUN
fbem-28467	120	20	;	;	PUNCT
fbem-28467	120	21	maximum	maximum	ADJ
fbem-28467	120	22	values	value	NOUN
fbem-28467	120	23	indicate	indicate	VERB
fbem-28467	120	24	that	that	SCONJ
fbem-28467	120	25	some	some	DET
fbem-28467	120	26	companies	company	NOUN
fbem-28467	120	27	in	in	ADP
fbem-28467	120	28	the	the	DET
fbem-28467	120	29	sample	sample	NOUN
fbem-28467	120	30	are	be	AUX
fbem-28467	120	31	involved	involve	VERB
fbem-28467	120	32	in	in	ADP
fbem-28467	120	33	a	a	DET
fbem-28467	120	34	significant	significant	ADJ
fbem-28467	120	35	number	number	NOUN
fbem-28467	120	36	of	of	ADP
fbem-28467	120	37	legal	legal	ADJ
fbem-28467	120	38	disputes	dispute	NOUN
fbem-28467	120	39	,	,	PUNCT
fbem-28467	120	40	which	which	PRON
fbem-28467	120	41	may	may	AUX
fbem-28467	120	42	point	point	VERB
fbem-28467	120	43	to	to	ADP
fbem-28467	120	44	issues	issue	NOUN
fbem-28467	120	45	such	such	ADJ
fbem-28467	120	46	as	as	ADP
fbem-28467	120	47	operational	operational	ADJ
fbem-28467	120	48	risk	risk	NOUN
fbem-28467	120	49	,	,	PUNCT
fbem-28467	120	50	regulatory	regulatory	ADJ
fbem-28467	120	51	challenges	challenge	NOUN
fbem-28467	120	52	,	,	PUNCT
fbem-28467	120	53	or	or	CCONJ
fbem-28467	120	54	product	product	NOUN
fbem-28467	120	55	liability	liability	NOUN
fbem-28467	120	56	,	,	PUNCT
fbem-28467	120	57	suggesting	suggest	VERB
fbem-28467	120	58	significant	significant	ADJ
fbem-28467	120	59	disparities	disparity	NOUN
fbem-28467	120	60	in	in	ADP
fbem-28467	120	61	legal	legal	ADJ
fbem-28467	120	62	responsibility	responsibility	NOUN
fbem-28467	120	63	across	across	ADP
fbem-28467	120	64	firms	firm	NOUN
fbem-28467	120	65	.	.	PUNCT
fbem-28467	121	1	it	it	PRON
fbem-28467	121	2	indicates	indicate	VERB
fbem-28467	121	3	that	that	SCONJ
fbem-28467	121	4	there	there	PRON
fbem-28467	121	5	is	be	VERB
fbem-28467	121	6	a	a	DET
fbem-28467	121	7	significant	significant	ADJ
fbem-28467	121	8	gap	gap	NOUN
fbem-28467	121	9	in	in	ADP
fbem-28467	121	10	legal	legal	ADJ
fbem-28467	121	11	responsibility	responsibility	NOUN
fbem-28467	121	12	between	between	ADP
fbem-28467	121	13	different	different	ADJ
fbem-28467	121	14	enterprises	enterprise	NOUN
fbem-28467	121	15	.	.	PUNCT
fbem-28467	122	1	in	in	ADP
fbem-28467	122	2	addition	addition	NOUN
fbem-28467	122	3	,	,	PUNCT
fbem-28467	122	4	the	the	DET
fbem-28467	122	5	mean	mean	ADJ
fbem-28467	122	6	value	value	NOUN
fbem-28467	122	7	of	of	ADP
fbem-28467	122	8	law	law	NOUN
fbem-28467	122	9	is	be	AUX
fbem-28467	122	10	0.643	0.643	NUM
fbem-28467	122	11	and	and	CCONJ
fbem-28467	122	12	the	the	DET
fbem-28467	122	13	standard	standard	ADJ
fbem-28467	122	14	deviation	deviation	NOUN
fbem-28467	122	15	is	be	AUX
fbem-28467	122	16	5.062	5.062	NUM
fbem-28467	122	17	.	.	PUNCT
fbem-28467	123	1	the	the	DET
fbem-28467	123	2	mean	mean	ADJ
fbem-28467	123	3	value	value	NOUN
fbem-28467	123	4	is	be	AUX
fbem-28467	123	5	much	much	ADV
fbem-28467	123	6	smaller	small	ADJ
fbem-28467	123	7	than	than	ADP
fbem-28467	123	8	the	the	DET
fbem-28467	123	9	standard	standard	ADJ
fbem-28467	123	10	deviation	deviation	NOUN
fbem-28467	123	11	,	,	PUNCT
fbem-28467	123	12	indicating	indicate	VERB
fbem-28467	123	13	that	that	SCONJ
fbem-28467	123	14	the	the	DET
fbem-28467	123	15	overall	overall	ADJ
fbem-28467	123	16	law	law	NOUN
fbem-28467	123	17	value	value	NOUN
fbem-28467	123	18	fluctuates	fluctuate	VERB
fbem-28467	123	19	greatly	greatly	ADV
fbem-28467	123	20	.	.	PUNCT
fbem-28467	124	1	at	at	ADP
fbem-28467	124	2	the	the	DET
fbem-28467	124	3	same	same	ADJ
fbem-28467	124	4	time	time	NOUN
fbem-28467	124	5	,	,	PUNCT
fbem-28467	124	6	the	the	DET
fbem-28467	124	7	median	median	ADJ
fbem-28467	124	8	value	value	NOUN
fbem-28467	124	9	is	be	AUX
fbem-28467	124	10	0	0	NUM
fbem-28467	124	11	,	,	PUNCT
fbem-28467	124	12	indicating	indicate	VERB
fbem-28467	124	13	that	that	SCONJ
fbem-28467	124	14	the	the	DET
fbem-28467	124	15	majority	majority	NOUN
fbem-28467	124	16	of	of	ADP
fbem-28467	124	17	the	the	DET
fbem-28467	124	18	sample	sample	NOUN
fbem-28467	124	19	's	's	PART
fbem-28467	124	20	law	law	NOUN
fbem-28467	124	21	values	value	NOUN
fbem-28467	124	22	are	be	AUX
fbem-28467	124	23	at	at	ADP
fbem-28467	124	24	a	a	DET
fbem-28467	124	25	low	low	ADJ
fbem-28467	124	26	level	level	NOUN
fbem-28467	124	27	and	and	CCONJ
fbem-28467	124	28	have	have	VERB
fbem-28467	124	29	fewer	few	ADJ
fbem-28467	124	30	involvement	involvement	NOUN
fbem-28467	124	31	in	in	ADP
fbem-28467	124	32	litigation	litigation	NOUN
fbem-28467	124	33	.	.	PUNCT
fbem-28467	125	1	it	it	PRON
fbem-28467	125	2	indicates	indicate	VERB
fbem-28467	125	3	that	that	SCONJ
fbem-28467	125	4	the	the	DET
fbem-28467	125	5	sample	sample	NOUN
fbem-28467	125	6	companies	company	NOUN
fbem-28467	125	7	are	be	AUX
fbem-28467	125	8	performing	perform	VERB
fbem-28467	125	9	better	well	ADV
fbem-28467	125	10	in	in	ADP
fbem-28467	125	11	terms	term	NOUN
fbem-28467	125	12	of	of	ADP
fbem-28467	125	13	legal	legal	ADJ
fbem-28467	125	14	responsibility	responsibility	NOUN
fbem-28467	125	15	.	.	PUNCT
fbem-28467	126	1	in	in	ADP
fbem-28467	126	2	this	this	DET
fbem-28467	126	3	study	study	NOUN
fbem-28467	126	4	,	,	PUNCT
fbem-28467	126	5	the	the	DET
fbem-28467	126	6	fewer	few	ADJ
fbem-28467	126	7	lawsuits	lawsuit	NOUN
fbem-28467	126	8	,	,	PUNCT
fbem-28467	126	9	the	the	PRON
fbem-28467	126	10	better	well	ADJ
fbem-28467	126	11	the	the	DET
fbem-28467	126	12	legal	legal	ADJ
fbem-28467	126	13	responsibility	responsibility	NOUN
fbem-28467	126	14	performance	performance	NOUN
fbem-28467	126	15	,	,	PUNCT
fbem-28467	126	16	while	while	SCONJ
fbem-28467	126	17	the	the	DET
fbem-28467	126	18	more	more	ADJ
fbem-28467	126	19	lawsuits	lawsuit	NOUN
fbem-28467	126	20	,	,	PUNCT
fbem-28467	126	21	the	the	PRON
fbem-28467	126	22	worse	bad	ADJ
fbem-28467	126	23	the	the	DET
fbem-28467	126	24	performance	performance	NOUN
fbem-28467	126	25	.	.	PUNCT
fbem-28467	127	1	law	law	NOUN
fbem-28467	127	2	analysis	analysis	NOUN
fbem-28467	127	3	shows	show	VERB
fbem-28467	127	4	that	that	SCONJ
fbem-28467	127	5	although	although	SCONJ
fbem-28467	127	6	the	the	DET
fbem-28467	127	7	majority	majority	NOUN
fbem-28467	127	8	of	of	ADP
fbem-28467	127	9	sample	sample	NOUN
fbem-28467	127	10	companies	company	NOUN
fbem-28467	127	11	have	have	VERB
fbem-28467	127	12	good	good	ADJ
fbem-28467	127	13	legal	legal	ADJ
fbem-28467	127	14	responsibility	responsibility	NOUN
fbem-28467	127	15	performance	performance	NOUN
fbem-28467	127	16	,	,	PUNCT
fbem-28467	127	17	there	there	PRON
fbem-28467	127	18	is	be	VERB
fbem-28467	127	19	still	still	ADV
fbem-28467	127	20	room	room	NOUN
fbem-28467	127	21	for	for	ADP
fbem-28467	127	22	improvement	improvement	NOUN
fbem-28467	127	23	,	,	PUNCT
fbem-28467	127	24	especially	especially	ADV
fbem-28467	127	25	in	in	ADP
fbem-28467	127	26	terms	term	NOUN
fbem-28467	127	27	of	of	ADP
fbem-28467	127	28	compliance	compliance	NOUN
fbem-28467	127	29	with	with	ADP
fbem-28467	127	30	laws	law	NOUN
fbem-28467	127	31	and	and	CCONJ
fbem-28467	127	32	regulations	regulation	NOUN
fbem-28467	127	33	(	(	PUNCT
fbem-28467	127	34	wu	wu	PROPN
fbem-28467	127	35	shan	shan	PROPN
fbem-28467	127	36	&	&	CCONJ
fbem-28467	127	37	zou	zou	PROPN
fbem-28467	127	38	mengqi	mengqi	PROPN
fbem-28467	127	39	,	,	PUNCT
fbem-28467	127	40	2022	2022	NUM
fbem-28467	127	41	)	)	PUNCT
fbem-28467	127	42	.	.	PUNCT
fbem-28467	128	1	4.4.3	4.4.3	X
fbem-28467	128	2	.	.	PUNCT
fbem-28467	128	3	public	public	ADJ
fbem-28467	128	4	welfare	welfare	NOUN
fbem-28467	128	5	responsibility	responsibility	NOUN
fbem-28467	128	6	performance	performance	NOUN
fbem-28467	128	7	table	table	NOUN
fbem-28467	128	8	9	9	NUM
fbem-28467	128	9	.	.	PUNCT
fbem-28467	128	10	status	status	NOUN
fbem-28467	128	11	of	of	ADP
fbem-28467	128	12	selected	select	VERB
fbem-28467	128	13	enterprise	enterprise	NOUN
fbem-28467	128	14	in	in	ADP
fbem-28467	128	15	terms	term	NOUN
fbem-28467	128	16	of	of	ADP
fbem-28467	128	17	tsd	tsd	PROPN
fbem-28467	128	18	variable	variable	ADJ
fbem-28467	128	19	obs	obs	PROPN
fbem-28467	128	20	mean	mean	VERB
fbem-28467	128	21	std	std	PROPN
fbem-28467	128	22	.	.	PROPN
fbem-28467	129	1	dev	dev	PROPN
fbem-28467	129	2	.	.	PUNCT
fbem-28467	130	1	min	min	PROPN
fbem-28467	130	2	max	max	PROPN
fbem-28467	130	3	tsd	tsd	PROPN
fbem-28467	130	4	2153	2153	NUM
fbem-28467	130	5	13.104	13.104	NUM
fbem-28467	130	6	5.511	5.511	NUM
fbem-28467	130	7	0	0	NUM
fbem-28467	130	8	20.646	20.646	NUM
fbem-28467	130	9	notes	note	NOUN
fbem-28467	130	10	:	:	PUNCT
fbem-28467	130	11	*	*	PUNCT
fbem-28467	130	12	tsd	tsd	PROPN
fbem-28467	130	13	:	:	PUNCT
fbem-28467	130	14	logarithm	logarithm	PROPN
fbem-28467	130	15	of	of	ADP
fbem-28467	130	16	total	total	ADJ
fbem-28467	130	17	social	social	ADJ
fbem-28467	130	18	donations	donation	NOUN
fbem-28467	130	19	based	base	VERB
fbem-28467	130	20	on	on	ADP
fbem-28467	130	21	the	the	DET
fbem-28467	130	22	descriptive	descriptive	ADJ
fbem-28467	130	23	statistical	statistical	ADJ
fbem-28467	130	24	analysis	analysis	NOUN
fbem-28467	130	25	in	in	ADP
fbem-28467	130	26	table	table	NOUN
fbem-28467	130	27	9	9	NUM
fbem-28467	130	28	,	,	PUNCT
fbem-28467	130	29	the	the	DET
fbem-28467	130	30	study	study	NOUN
fbem-28467	130	31	conducted	conduct	VERB
fbem-28467	130	32	an	an	DET
fbem-28467	130	33	analysis	analysis	NOUN
fbem-28467	130	34	of	of	ADP
fbem-28467	130	35	the	the	DET
fbem-28467	130	36	public	public	ADJ
fbem-28467	130	37	welfare	welfare	NOUN
fbem-28467	130	38	334	334	NUM
fbem-28467	130	39	responsibility	responsibility	NOUN
fbem-28467	130	40	of	of	ADP
fbem-28467	130	41	the	the	DET
fbem-28467	130	42	selected	select	VERB
fbem-28467	130	43	samples	sample	NOUN
fbem-28467	130	44	.	.	PUNCT
fbem-28467	131	1	among	among	ADP
fbem-28467	131	2	the	the	DET
fbem-28467	131	3	2153	2153	NUM
fbem-28467	131	4	samples	sample	NOUN
fbem-28467	131	5	included	include	VERB
fbem-28467	131	6	in	in	ADP
fbem-28467	131	7	the	the	DET
fbem-28467	131	8	study	study	NOUN
fbem-28467	131	9	,	,	PUNCT
fbem-28467	131	10	the	the	DET
fbem-28467	131	11	average	average	ADJ
fbem-28467	131	12	value	value	NOUN
fbem-28467	131	13	of	of	ADP
fbem-28467	131	14	the	the	DET
fbem-28467	131	15	logarithm	logarithm	NOUN
fbem-28467	131	16	of	of	ADP
fbem-28467	131	17	total	total	ADJ
fbem-28467	131	18	social	social	ADJ
fbem-28467	131	19	donations	donation	NOUN
fbem-28467	131	20	(	(	PUNCT
fbem-28467	131	21	tsd	tsd	PROPN
fbem-28467	131	22	)	)	PUNCT
fbem-28467	131	23	is	be	AUX
fbem-28467	131	24	13.104	13.104	NUM
fbem-28467	131	25	,	,	PUNCT
fbem-28467	131	26	indicating	indicate	VERB
fbem-28467	131	27	that	that	SCONJ
fbem-28467	131	28	on	on	ADP
fbem-28467	131	29	average	average	ADJ
fbem-28467	131	30	,	,	PUNCT
fbem-28467	131	31	enterprises	enterprise	NOUN
fbem-28467	131	32	contribute	contribute	VERB
fbem-28467	131	33	a	a	DET
fbem-28467	131	34	substantial	substantial	ADJ
fbem-28467	131	35	amount	amount	NOUN
fbem-28467	131	36	to	to	ADP
fbem-28467	131	37	public	public	ADJ
fbem-28467	131	38	welfare	welfare	NOUN
fbem-28467	131	39	initiatives	initiative	NOUN
fbem-28467	131	40	.	.	PUNCT
fbem-28467	132	1	this	this	PRON
fbem-28467	132	2	shows	show	VERB
fbem-28467	132	3	that	that	SCONJ
fbem-28467	132	4	many	many	ADJ
fbem-28467	132	5	companies	company	NOUN
fbem-28467	132	6	are	be	AUX
fbem-28467	132	7	actively	actively	ADV
fbem-28467	132	8	engaged	engage	VERB
fbem-28467	132	9	in	in	ADP
fbem-28467	132	10	supporting	support	VERB
fbem-28467	132	11	social	social	ADJ
fbem-28467	132	12	causes	cause	NOUN
fbem-28467	132	13	,	,	PUNCT
fbem-28467	132	14	reflecting	reflect	VERB
fbem-28467	132	15	a	a	DET
fbem-28467	132	16	level	level	NOUN
fbem-28467	132	17	of	of	ADP
fbem-28467	132	18	corporate	corporate	ADJ
fbem-28467	132	19	commitment	commitment	NOUN
fbem-28467	132	20	to	to	ADP
fbem-28467	132	21	public	public	ADJ
fbem-28467	132	22	welfare	welfare	NOUN
fbem-28467	132	23	.	.	PUNCT
fbem-28467	133	1	the	the	DET
fbem-28467	133	2	maximum	maximum	ADJ
fbem-28467	133	3	value	value	NOUN
fbem-28467	133	4	of	of	ADP
fbem-28467	133	5	tsd	tsd	PROPN
fbem-28467	133	6	is	be	AUX
fbem-28467	133	7	20.646	20.646	NUM
fbem-28467	133	8	,	,	PUNCT
fbem-28467	133	9	which	which	PRON
fbem-28467	133	10	reflects	reflect	VERB
fbem-28467	133	11	that	that	SCONJ
fbem-28467	133	12	some	some	DET
fbem-28467	133	13	firms	firm	NOUN
fbem-28467	133	14	are	be	AUX
fbem-28467	133	15	making	make	VERB
fbem-28467	133	16	very	very	ADV
fbem-28467	133	17	high	high	ADJ
fbem-28467	133	18	social	social	ADJ
fbem-28467	133	19	donations	donation	NOUN
fbem-28467	133	20	,	,	PUNCT
fbem-28467	133	21	and	and	CCONJ
fbem-28467	133	22	the	the	DET
fbem-28467	133	23	minimum	minimum	ADJ
fbem-28467	133	24	value	value	NOUN
fbem-28467	133	25	is	be	AUX
fbem-28467	133	26	0	0	NUM
fbem-28467	133	27	,	,	PUNCT
fbem-28467	133	28	which	which	PRON
fbem-28467	133	29	means	mean	VERB
fbem-28467	133	30	that	that	SCONJ
fbem-28467	133	31	some	some	DET
fbem-28467	133	32	companies	company	NOUN
fbem-28467	133	33	are	be	AUX
fbem-28467	133	34	not	not	PART
fbem-28467	133	35	making	make	VERB
fbem-28467	133	36	any	any	DET
fbem-28467	133	37	social	social	ADJ
fbem-28467	133	38	donations	donation	NOUN
fbem-28467	133	39	,	,	PUNCT
fbem-28467	133	40	indicating	indicate	VERB
fbem-28467	133	41	that	that	SCONJ
fbem-28467	133	42	there	there	PRON
fbem-28467	133	43	is	be	VERB
fbem-28467	133	44	a	a	DET
fbem-28467	133	45	significant	significant	ADJ
fbem-28467	133	46	difference	difference	NOUN
fbem-28467	133	47	in	in	ADP
fbem-28467	133	48	tsd	tsd	PROPN
fbem-28467	133	49	between	between	ADP
fbem-28467	133	50	companies	company	NOUN
fbem-28467	133	51	.	.	PUNCT
fbem-28467	134	1	in	in	ADP
fbem-28467	134	2	addition	addition	NOUN
fbem-28467	134	3	,	,	PUNCT
fbem-28467	134	4	the	the	DET
fbem-28467	134	5	average	average	ADJ
fbem-28467	134	6	tsd	tsd	PROPN
fbem-28467	134	7	value	value	NOUN
fbem-28467	134	8	is	be	AUX
fbem-28467	134	9	13.104	13.104	NUM
fbem-28467	134	10	,	,	PUNCT
fbem-28467	134	11	with	with	ADP
fbem-28467	134	12	a	a	DET
fbem-28467	134	13	standard	standard	ADJ
fbem-28467	134	14	deviation	deviation	NOUN
fbem-28467	134	15	position	position	NOUN
fbem-28467	134	16	of	of	ADP
fbem-28467	134	17	5.511	5.511	NUM
fbem-28467	134	18	.	.	PUNCT
fbem-28467	135	1	the	the	DET
fbem-28467	135	2	average	average	ADJ
fbem-28467	135	3	value	value	NOUN
fbem-28467	135	4	is	be	AUX
fbem-28467	135	5	much	much	ADV
fbem-28467	135	6	larger	large	ADJ
fbem-28467	135	7	than	than	ADP
fbem-28467	135	8	the	the	DET
fbem-28467	135	9	standard	standard	ADJ
fbem-28467	135	10	deviation	deviation	NOUN
fbem-28467	135	11	value	value	NOUN
fbem-28467	135	12	,	,	PUNCT
fbem-28467	135	13	indicating	indicate	VERB
fbem-28467	135	14	that	that	SCONJ
fbem-28467	135	15	the	the	DET
fbem-28467	135	16	overall	overall	ADJ
fbem-28467	135	17	tsd	tsd	PROPN
fbem-28467	135	18	value	value	NOUN
fbem-28467	135	19	fluctuates	fluctuate	VERB
fbem-28467	135	20	less	less	ADJ
fbem-28467	135	21	.	.	PUNCT
fbem-28467	136	1	at	at	ADP
fbem-28467	136	2	the	the	DET
fbem-28467	136	3	same	same	ADJ
fbem-28467	136	4	time	time	NOUN
fbem-28467	136	5	,	,	PUNCT
fbem-28467	136	6	the	the	DET
fbem-28467	136	7	median	median	ADJ
fbem-28467	136	8	value	value	NOUN
fbem-28467	136	9	is	be	AUX
fbem-28467	136	10	6.409	6.409	NUM
fbem-28467	136	11	,	,	PUNCT
fbem-28467	136	12	the	the	DET
fbem-28467	136	13	average	average	ADJ
fbem-28467	136	14	value	value	NOUN
fbem-28467	136	15	is	be	AUX
fbem-28467	136	16	higher	high	ADJ
fbem-28467	136	17	than	than	ADP
fbem-28467	136	18	the	the	DET
fbem-28467	136	19	median	median	NOUN
fbem-28467	136	20	,	,	PUNCT
fbem-28467	136	21	this	this	PRON
fbem-28467	136	22	indicates	indicate	VERB
fbem-28467	136	23	that	that	SCONJ
fbem-28467	136	24	most	most	ADJ
fbem-28467	136	25	companies	company	NOUN
fbem-28467	136	26	have	have	VERB
fbem-28467	136	27	relatively	relatively	ADV
fbem-28467	136	28	similar	similar	ADJ
fbem-28467	136	29	levels	level	NOUN
fbem-28467	136	30	of	of	ADP
fbem-28467	136	31	donations	donation	NOUN
fbem-28467	136	32	,	,	PUNCT
fbem-28467	136	33	but	but	CCONJ
fbem-28467	136	34	the	the	DET
fbem-28467	136	35	overall	overall	ADJ
fbem-28467	136	36	average	average	ADJ
fbem-28467	136	37	level	level	NOUN
fbem-28467	136	38	of	of	ADP
fbem-28467	136	39	donations	donation	NOUN
fbem-28467	136	40	is	be	AUX
fbem-28467	136	41	higher	high	ADJ
fbem-28467	136	42	than	than	ADP
fbem-28467	136	43	the	the	DET
fbem-28467	136	44	median	median	NOUN
fbem-28467	136	45	due	due	ADP
fbem-28467	136	46	to	to	ADP
fbem-28467	136	47	the	the	DET
fbem-28467	136	48	very	very	ADV
fbem-28467	136	49	high	high	ADJ
fbem-28467	136	50	donations	donation	NOUN
fbem-28467	136	51	of	of	ADP
fbem-28467	136	52	a	a	DET
fbem-28467	136	53	few	few	ADJ
fbem-28467	136	54	companies	company	NOUN
fbem-28467	136	55	.	.	PUNCT
fbem-28467	137	1	the	the	DET
fbem-28467	137	2	analysis	analysis	NOUN
fbem-28467	137	3	of	of	ADP
fbem-28467	137	4	tsd	tsd	PROPN
fbem-28467	137	5	shows	show	VERB
fbem-28467	137	6	that	that	SCONJ
fbem-28467	137	7	different	different	ADJ
fbem-28467	137	8	companies	company	NOUN
fbem-28467	137	9	have	have	VERB
fbem-28467	137	10	different	different	ADJ
fbem-28467	137	11	performances	performance	NOUN
fbem-28467	137	12	in	in	ADP
fbem-28467	137	13	public	public	ADJ
fbem-28467	137	14	welfare	welfare	NOUN
fbem-28467	137	15	donations	donation	NOUN
fbem-28467	137	16	,	,	PUNCT
fbem-28467	137	17	which	which	PRON
fbem-28467	137	18	may	may	AUX
fbem-28467	137	19	reflect	reflect	VERB
fbem-28467	137	20	the	the	DET
fbem-28467	137	21	degree	degree	NOUN
fbem-28467	137	22	of	of	ADP
fbem-28467	137	23	importance	importance	NOUN
fbem-28467	137	24	that	that	PRON
fbem-28467	137	25	companies	company	NOUN
fbem-28467	137	26	attach	attach	VERB
fbem-28467	137	27	to	to	ADP
fbem-28467	137	28	social	social	ADJ
fbem-28467	137	29	responsibility	responsibility	NOUN
fbem-28467	137	30	and	and	CCONJ
fbem-28467	137	31	social	social	ADJ
fbem-28467	137	32	image	image	NOUN
fbem-28467	137	33	(	(	PUNCT
fbem-28467	137	34	yang	yang	PROPN
fbem-28467	137	35	haoran	haoran	PROPN
fbem-28467	137	36	,	,	PUNCT
fbem-28467	137	37	2021	2021	NUM
fbem-28467	137	38	)	)	PUNCT
fbem-28467	137	39	.	.	PUNCT
fbem-28467	138	1	4.4.4	4.4.4	X
fbem-28467	138	2	.	.	PUNCT
fbem-28467	138	3	environmental	environmental	ADJ
fbem-28467	138	4	responsibility	responsibility	NOUN
fbem-28467	138	5	performance	performance	NOUN
fbem-28467	138	6	table	table	NOUN
fbem-28467	138	7	10	10	NUM
fbem-28467	138	8	.	.	PUNCT
fbem-28467	139	1	status	status	NOUN
fbem-28467	139	2	of	of	ADP
fbem-28467	139	3	selected	select	VERB
fbem-28467	139	4	enterprise	enterprise	NOUN
fbem-28467	139	5	in	in	ADP
fbem-28467	139	6	terms	term	NOUN
fbem-28467	139	7	of	of	ADP
fbem-28467	139	8	ei	ei	ADP
fbem-28467	139	9	variable	variable	ADJ
fbem-28467	139	10	obs	obs	PROPN
fbem-28467	139	11	mean	mean	VERB
fbem-28467	139	12	std	std	PROPN
fbem-28467	139	13	.	.	PROPN
fbem-28467	140	1	dev	dev	PROPN
fbem-28467	140	2	.	.	PUNCT
fbem-28467	141	1	min	min	PROPN
fbem-28467	141	2	max	max	PROPN
fbem-28467	141	3	ei	ei	PROPN
fbem-28467	141	4	2153	2153	NUM
fbem-28467	141	5	6.123	6.123	NUM
fbem-28467	141	6	8.449	8.449	NUM
fbem-28467	141	7	0	0	SYM
fbem-28467	141	8	24.041	24.041	NUM
fbem-28467	141	9	notes	note	NOUN
fbem-28467	141	10	:	:	PUNCT
fbem-28467	141	11	*	*	PUNCT
fbem-28467	141	12	ei	ei	NOUN
fbem-28467	141	13	:	:	PUNCT
fbem-28467	141	14	logarithm	logarithm	PROPN
fbem-28467	141	15	of	of	ADP
fbem-28467	141	16	environmental	environmental	ADJ
fbem-28467	141	17	investment	investment	NOUN
fbem-28467	141	18	amount	amount	NOUN
fbem-28467	141	19	based	base	VERB
fbem-28467	141	20	on	on	ADP
fbem-28467	141	21	the	the	DET
fbem-28467	141	22	descriptive	descriptive	ADJ
fbem-28467	141	23	statistical	statistical	ADJ
fbem-28467	141	24	analysis	analysis	NOUN
fbem-28467	141	25	in	in	ADP
fbem-28467	141	26	table	table	NOUN
fbem-28467	141	27	10	10	NUM
fbem-28467	141	28	,	,	PUNCT
fbem-28467	141	29	the	the	DET
fbem-28467	141	30	study	study	NOUN
fbem-28467	141	31	conducted	conduct	VERB
fbem-28467	141	32	an	an	DET
fbem-28467	141	33	analysis	analysis	NOUN
fbem-28467	141	34	of	of	ADP
fbem-28467	141	35	the	the	DET
fbem-28467	141	36	environmental	environmental	ADJ
fbem-28467	141	37	responsibility	responsibility	NOUN
fbem-28467	141	38	of	of	ADP
fbem-28467	141	39	the	the	DET
fbem-28467	141	40	selected	select	VERB
fbem-28467	141	41	samples	sample	NOUN
fbem-28467	141	42	.	.	PUNCT
fbem-28467	142	1	among	among	ADP
fbem-28467	142	2	the	the	DET
fbem-28467	142	3	2153	2153	NUM
fbem-28467	142	4	samples	sample	NOUN
fbem-28467	142	5	included	include	VERB
fbem-28467	142	6	in	in	ADP
fbem-28467	142	7	the	the	DET
fbem-28467	142	8	study	study	NOUN
fbem-28467	142	9	,	,	PUNCT
fbem-28467	142	10	the	the	DET
fbem-28467	142	11	maximum	maximum	NOUN
fbem-28467	142	12	ei	ei	X
fbem-28467	142	13	(	(	PUNCT
fbem-28467	142	14	logarithm	logarithm	NOUN
fbem-28467	142	15	of	of	ADP
fbem-28467	142	16	environmental	environmental	ADJ
fbem-28467	142	17	investment	investment	NOUN
fbem-28467	142	18	amount	amount	NOUN
fbem-28467	142	19	)	)	PUNCT
fbem-28467	142	20	value	value	NOUN
fbem-28467	142	21	was	be	AUX
fbem-28467	142	22	24.041,this	24.041,this	NUM
fbem-28467	142	23	indicates	indicate	VERB
fbem-28467	142	24	that	that	SCONJ
fbem-28467	142	25	some	some	DET
fbem-28467	142	26	enterprises	enterprise	NOUN
fbem-28467	142	27	have	have	AUX
fbem-28467	142	28	invested	invest	VERB
fbem-28467	142	29	a	a	DET
fbem-28467	142	30	large	large	ADJ
fbem-28467	142	31	amount	amount	NOUN
fbem-28467	142	32	of	of	ADP
fbem-28467	142	33	funds	fund	NOUN
fbem-28467	142	34	in	in	ADP
fbem-28467	142	35	environmental	environmental	ADJ
fbem-28467	142	36	protection	protection	NOUN
fbem-28467	142	37	,	,	PUNCT
fbem-28467	142	38	reflecting	reflect	VERB
fbem-28467	142	39	a	a	DET
fbem-28467	142	40	firm	firm	ADJ
fbem-28467	142	41	commitment	commitment	NOUN
fbem-28467	142	42	to	to	ADP
fbem-28467	142	43	environmental	environmental	ADJ
fbem-28467	142	44	protection	protection	NOUN
fbem-28467	142	45	;	;	PUNCT
fbem-28467	142	46	and	and	CCONJ
fbem-28467	142	47	the	the	DET
fbem-28467	142	48	minimum	minimum	ADJ
fbem-28467	142	49	value	value	NOUN
fbem-28467	142	50	was	be	AUX
fbem-28467	142	51	0	0	NUM
fbem-28467	142	52	,	,	PUNCT
fbem-28467	142	53	this	this	PRON
fbem-28467	142	54	indicates	indicate	VERB
fbem-28467	142	55	that	that	SCONJ
fbem-28467	142	56	some	some	DET
fbem-28467	142	57	companies	company	NOUN
fbem-28467	142	58	have	have	AUX
fbem-28467	142	59	not	not	PART
fbem-28467	142	60	made	make	VERB
fbem-28467	142	61	environmental	environmental	ADJ
fbem-28467	142	62	investments	investment	NOUN
fbem-28467	142	63	and	and	CCONJ
fbem-28467	142	64	may	may	AUX
fbem-28467	142	65	not	not	PART
fbem-28467	142	66	prioritize	prioritize	VERB
fbem-28467	142	67	environmental	environmental	ADJ
fbem-28467	142	68	responsibility	responsibility	NOUN
fbem-28467	142	69	,	,	PUNCT
fbem-28467	142	70	suggesting	suggest	VERB
fbem-28467	142	71	significant	significant	ADJ
fbem-28467	142	72	differences	difference	NOUN
fbem-28467	142	73	in	in	ADP
fbem-28467	142	74	ei	ei	NOUN
fbem-28467	142	75	among	among	ADP
fbem-28467	142	76	different	different	ADJ
fbem-28467	142	77	enterprises	enterprise	NOUN
fbem-28467	142	78	.	.	PUNCT
fbem-28467	143	1	in	in	ADP
fbem-28467	143	2	addition	addition	NOUN
fbem-28467	143	3	,	,	PUNCT
fbem-28467	143	4	the	the	DET
fbem-28467	143	5	average	average	ADJ
fbem-28467	143	6	value	value	NOUN
fbem-28467	143	7	of	of	ADP
fbem-28467	143	8	ei	ei	NOUN
fbem-28467	143	9	is	be	AUX
fbem-28467	143	10	6.123	6.123	NUM
fbem-28467	143	11	,	,	PUNCT
fbem-28467	143	12	with	with	ADP
fbem-28467	143	13	a	a	DET
fbem-28467	143	14	standard	standard	ADJ
fbem-28467	143	15	deviation	deviation	NOUN
fbem-28467	143	16	of	of	ADP
fbem-28467	143	17	8.449	8.449	NUM
fbem-28467	143	18	.	.	PUNCT
fbem-28467	144	1	the	the	DET
fbem-28467	144	2	average	average	ADJ
fbem-28467	144	3	value	value	NOUN
fbem-28467	144	4	is	be	AUX
fbem-28467	144	5	much	much	ADV
fbem-28467	144	6	smaller	small	ADJ
fbem-28467	144	7	than	than	ADP
fbem-28467	144	8	the	the	DET
fbem-28467	144	9	standard	standard	ADJ
fbem-28467	144	10	deviation	deviation	NOUN
fbem-28467	144	11	value	value	NOUN
fbem-28467	144	12	,	,	PUNCT
fbem-28467	144	13	indicating	indicate	VERB
fbem-28467	144	14	that	that	SCONJ
fbem-28467	144	15	the	the	DET
fbem-28467	144	16	overall	overall	ADJ
fbem-28467	144	17	ei	ei	NOUN
fbem-28467	144	18	value	value	NOUN
fbem-28467	144	19	fluctuates	fluctuate	NOUN
fbem-28467	144	20	greatly	greatly	ADV
fbem-28467	144	21	.	.	PUNCT
fbem-28467	145	1	the	the	DET
fbem-28467	145	2	analysis	analysis	NOUN
fbem-28467	145	3	of	of	ADP
fbem-28467	145	4	ei	ei	NOUN
fbem-28467	145	5	reveals	reveal	VERB
fbem-28467	145	6	differences	difference	NOUN
fbem-28467	145	7	in	in	ADP
fbem-28467	145	8	environmental	environmental	ADJ
fbem-28467	145	9	investment	investment	NOUN
fbem-28467	145	10	among	among	ADP
fbem-28467	145	11	enterprises	enterprise	NOUN
fbem-28467	145	12	,	,	PUNCT
fbem-28467	145	13	which	which	PRON
fbem-28467	145	14	may	may	AUX
fbem-28467	145	15	be	be	AUX
fbem-28467	145	16	related	relate	VERB
fbem-28467	145	17	to	to	ADP
fbem-28467	145	18	their	their	PRON
fbem-28467	145	19	sustainable	sustainable	ADJ
fbem-28467	145	20	development	development	NOUN
fbem-28467	145	21	strategies	strategy	NOUN
fbem-28467	145	22	and	and	CCONJ
fbem-28467	145	23	commitments	commitment	NOUN
fbem-28467	145	24	to	to	ADP
fbem-28467	145	25	environmental	environmental	ADJ
fbem-28467	145	26	protection	protection	NOUN
fbem-28467	145	27	(	(	PUNCT
fbem-28467	145	28	du	du	PROPN
fbem-28467	145	29	,	,	PUNCT
fbem-28467	145	30	z.	z.	PROPN
fbem-28467	145	31	,	,	PUNCT
fbem-28467	145	32	&	&	CCONJ
fbem-28467	145	33	li	li	PROPN
fbem-28467	145	34	,	,	PUNCT
fbem-28467	145	35	g.	g.	PROPN
fbem-28467	145	36	,	,	PUNCT
fbem-28467	145	37	2019	2019	NUM
fbem-28467	145	38	)	)	PUNCT
fbem-28467	145	39	this	this	DET
fbem-28467	145	40	section	section	NOUN
fbem-28467	145	41	analyzes	analyze	VERB
fbem-28467	145	42	multiple	multiple	ADJ
fbem-28467	145	43	dimensions	dimension	NOUN
fbem-28467	145	44	of	of	ADP
fbem-28467	145	45	corporate	corporate	ADJ
fbem-28467	145	46	social	social	ADJ
fbem-28467	145	47	responsibility	responsibility	NOUN
fbem-28467	145	48	(	(	PUNCT
fbem-28467	145	49	csr	csr	NOUN
fbem-28467	145	50	)	)	PUNCT
fbem-28467	145	51	,	,	PUNCT
fbem-28467	145	52	including	include	VERB
fbem-28467	145	53	economic	economic	ADJ
fbem-28467	145	54	responsibility	responsibility	NOUN
fbem-28467	145	55	,	,	PUNCT
fbem-28467	145	56	legal	legal	ADJ
fbem-28467	145	57	responsibility	responsibility	NOUN
fbem-28467	145	58	,	,	PUNCT
fbem-28467	145	59	public	public	ADJ
fbem-28467	145	60	welfare	welfare	NOUN
fbem-28467	145	61	responsibility	responsibility	NOUN
fbem-28467	145	62	,	,	PUNCT
fbem-28467	145	63	and	and	CCONJ
fbem-28467	145	64	environmental	environmental	ADJ
fbem-28467	145	65	responsibility	responsibility	NOUN
fbem-28467	145	66	,	,	PUNCT
fbem-28467	145	67	and	and	CCONJ
fbem-28467	145	68	finds	find	VERB
fbem-28467	145	69	that	that	SCONJ
fbem-28467	145	70	there	there	PRON
fbem-28467	145	71	are	be	VERB
fbem-28467	145	72	differences	difference	NOUN
fbem-28467	145	73	in	in	ADP
fbem-28467	145	74	the	the	DET
fbem-28467	145	75	performance	performance	NOUN
fbem-28467	145	76	of	of	ADP
fbem-28467	145	77	sample	sample	NOUN
fbem-28467	145	78	companies	company	NOUN
fbem-28467	145	79	in	in	ADP
fbem-28467	145	80	these	these	DET
fbem-28467	145	81	csr	csr	NOUN
fbem-28467	145	82	dimensions	dimension	NOUN
fbem-28467	145	83	.	.	PUNCT
fbem-28467	146	1	some	some	DET
fbem-28467	146	2	companies	company	NOUN
fbem-28467	146	3	exhibit	exhibit	VERB
fbem-28467	146	4	strong	strong	ADJ
fbem-28467	146	5	commitments	commitment	NOUN
fbem-28467	146	6	to	to	ADP
fbem-28467	146	7	csr	csr	PROPN
fbem-28467	146	8	,	,	PUNCT
fbem-28467	146	9	as	as	SCONJ
fbem-28467	146	10	seen	see	VERB
fbem-28467	146	11	in	in	ADP
fbem-28467	146	12	their	their	PRON
fbem-28467	146	13	large	large	ADJ
fbem-28467	146	14	dividend	dividend	NOUN
fbem-28467	146	15	payouts	payout	NOUN
fbem-28467	146	16	,	,	PUNCT
fbem-28467	146	17	social	social	ADJ
fbem-28467	146	18	donations	donation	NOUN
fbem-28467	146	19	,	,	PUNCT
fbem-28467	146	20	and	and	CCONJ
fbem-28467	146	21	environmental	environmental	ADJ
fbem-28467	146	22	investments	investment	NOUN
fbem-28467	146	23	,	,	PUNCT
fbem-28467	146	24	while	while	SCONJ
fbem-28467	146	25	others	other	NOUN
fbem-28467	146	26	are	be	AUX
fbem-28467	146	27	either	either	CCONJ
fbem-28467	146	28	more	more	ADV
fbem-28467	146	29	conservative	conservative	ADJ
fbem-28467	146	30	or	or	CCONJ
fbem-28467	146	31	constrained	constrain	VERB
fbem-28467	146	32	in	in	ADP
fbem-28467	146	33	these	these	DET
fbem-28467	146	34	areas	area	NOUN
fbem-28467	146	35	.	.	PUNCT
fbem-28467	147	1	legal	legal	ADJ
fbem-28467	147	2	responsibility	responsibility	NOUN
fbem-28467	147	3	performance	performance	NOUN
fbem-28467	147	4	shows	show	VERB
fbem-28467	147	5	that	that	SCONJ
fbem-28467	147	6	while	while	SCONJ
fbem-28467	147	7	most	most	ADJ
fbem-28467	147	8	companies	company	NOUN
fbem-28467	147	9	avoid	avoid	VERB
fbem-28467	147	10	frequent	frequent	ADJ
fbem-28467	147	11	litigation	litigation	NOUN
fbem-28467	147	12	,	,	PUNCT
fbem-28467	147	13	a	a	DET
fbem-28467	147	14	few	few	ADJ
fbem-28467	147	15	faces	face	VERB
fbem-28467	147	16	significant	significant	ADJ
fbem-28467	147	17	legal	legal	ADJ
fbem-28467	147	18	challenges	challenge	NOUN
fbem-28467	147	19	,	,	PUNCT
fbem-28467	147	20	impacting	impact	VERB
fbem-28467	147	21	their	their	PRON
fbem-28467	147	22	csr	csr	NOUN
fbem-28467	147	23	profile	profile	NOUN
fbem-28467	147	24	.	.	PUNCT
fbem-28467	148	1	4.5	4.5	NUM
fbem-28467	148	2	.	.	PUNCT
fbem-28467	149	1	the	the	DET
fbem-28467	149	2	csr	csr	NOUN
fbem-28467	149	3	dimensions	dimension	NOUN
fbem-28467	149	4	affect	affect	VERB
fbem-28467	149	5	the	the	DET
fbem-28467	149	6	enterprise	enterprise	NOUN
fbem-28467	149	7	value	value	NOUN
fbem-28467	149	8	as	as	ADP
fbem-28467	149	9	to	to	ADP
fbem-28467	149	10	eva	eva	PROPN
fbem-28467	149	11	,	,	PUNCT
fbem-28467	149	12	roe	roe	PROPN
fbem-28467	149	13	and	and	CCONJ
fbem-28467	149	14	tqr	tqr	ADJ
fbem-28467	149	15	structural	structural	ADJ
fbem-28467	149	16	equation	equation	NOUN
fbem-28467	149	17	modeling	modeling	NOUN
fbem-28467	149	18	(	(	PUNCT
fbem-28467	149	19	sem	sem	NOUN
fbem-28467	149	20	)	)	PUNCT
fbem-28467	149	21	is	be	AUX
fbem-28467	149	22	a	a	DET
fbem-28467	149	23	multivariate	multivariate	ADJ
fbem-28467	149	24	statistical	statistical	ADJ
fbem-28467	149	25	analysis	analysis	NOUN
fbem-28467	149	26	technique	technique	NOUN
fbem-28467	149	27	used	use	VERB
fbem-28467	149	28	to	to	PART
fbem-28467	149	29	analyze	analyze	VERB
fbem-28467	149	30	complex	complex	ADJ
fbem-28467	149	31	relationships	relationship	NOUN
fbem-28467	149	32	between	between	ADP
fbem-28467	149	33	variables	variable	NOUN
fbem-28467	149	34	.	.	PUNCT
fbem-28467	150	1	it	it	PRON
fbem-28467	150	2	combines	combine	VERB
fbem-28467	150	3	factor	factor	NOUN
fbem-28467	150	4	analysis	analysis	NOUN
fbem-28467	150	5	and	and	CCONJ
fbem-28467	150	6	multiple	multiple	ADJ
fbem-28467	150	7	regression	regression	NOUN
fbem-28467	150	8	analysis	analysis	NOUN
fbem-28467	150	9	to	to	PART
fbem-28467	150	10	consider	consider	VERB
fbem-28467	150	11	multiple	multiple	ADJ
fbem-28467	150	12	causal	causal	ADJ
fbem-28467	150	13	relationships	relationship	NOUN
fbem-28467	150	14	simultaneously	simultaneously	ADV
fbem-28467	150	15	.	.	PUNCT
fbem-28467	151	1	this	this	DET
fbem-28467	151	2	study	study	NOUN
fbem-28467	151	3	applies	apply	VERB
fbem-28467	151	4	structural	structural	ADJ
fbem-28467	151	5	equation	equation	NOUN
fbem-28467	151	6	modeling	modeling	NOUN
fbem-28467	151	7	(	(	PUNCT
fbem-28467	151	8	sem	sem	NOUN
fbem-28467	151	9	)	)	PUNCT
fbem-28467	151	10	to	to	PART
fbem-28467	151	11	analyze	analyze	VERB
fbem-28467	151	12	the	the	DET
fbem-28467	151	13	relationship	relationship	NOUN
fbem-28467	151	14	between	between	ADP
fbem-28467	151	15	different	different	ADJ
fbem-28467	151	16	aspects	aspect	NOUN
fbem-28467	151	17	of	of	ADP
fbem-28467	151	18	corporate	corporate	ADJ
fbem-28467	151	19	social	social	ADJ
fbem-28467	151	20	responsibility	responsibility	NOUN
fbem-28467	151	21	(	(	PUNCT
fbem-28467	151	22	csr	csr	NOUN
fbem-28467	151	23	)	)	PUNCT
fbem-28467	151	24	and	and	CCONJ
fbem-28467	151	25	enterprise	enterprise	NOUN
fbem-28467	151	26	value	value	NOUN
fbem-28467	151	27	.	.	PUNCT
fbem-28467	152	1	first	first	ADV
fbem-28467	152	2	,	,	PUNCT
fbem-28467	152	3	the	the	DET
fbem-28467	152	4	researcher	researcher	NOUN
fbem-28467	152	5	defines	define	VERB
fbem-28467	152	6	a	a	DET
fbem-28467	152	7	conceptual	conceptual	ADJ
fbem-28467	152	8	model	model	NOUN
fbem-28467	152	9	that	that	PRON
fbem-28467	152	10	specifies	specify	VERB
fbem-28467	152	11	the	the	DET
fbem-28467	152	12	four	four	NUM
fbem-28467	152	13	dimensions	dimension	NOUN
fbem-28467	152	14	of	of	ADP
fbem-28467	152	15	csr	csr	X
fbem-28467	152	16	(	(	PUNCT
fbem-28467	152	17	economic	economic	ADJ
fbem-28467	152	18	,	,	PUNCT
fbem-28467	152	19	legal	legal	ADJ
fbem-28467	152	20	,	,	PUNCT
fbem-28467	152	21	public	public	ADJ
fbem-28467	152	22	interest	interest	NOUN
fbem-28467	152	23	,	,	PUNCT
fbem-28467	152	24	and	and	CCONJ
fbem-28467	152	25	environmental	environmental	ADJ
fbem-28467	152	26	responsibility	responsibility	NOUN
fbem-28467	152	27	)	)	PUNCT
fbem-28467	152	28	and	and	CCONJ
fbem-28467	152	29	three	three	NUM
fbem-28467	152	30	indicators	indicator	NOUN
fbem-28467	152	31	of	of	ADP
fbem-28467	152	32	enterprise	enterprise	NOUN
fbem-28467	152	33	value	value	NOUN
fbem-28467	152	34	(	(	PUNCT
fbem-28467	152	35	economic	economic	ADJ
fbem-28467	152	36	value	value	NOUN
fbem-28467	152	37	added	add	VERB
fbem-28467	152	38	,	,	PUNCT
fbem-28467	152	39	return	return	VERB
fbem-28467	152	40	on	on	ADP
fbem-28467	152	41	equity	equity	NOUN
fbem-28467	152	42	,	,	PUNCT
fbem-28467	152	43	and	and	CCONJ
fbem-28467	152	44	tobin	tobin	PROPN
fbem-28467	152	45	's	's	PART
fbem-28467	152	46	q	q	NOUN
fbem-28467	152	47	ratio	ratio	NOUN
fbem-28467	152	48	)	)	PUNCT
fbem-28467	152	49	.	.	PUNCT
fbem-28467	153	1	second	second	ADV
fbem-28467	153	2	,	,	PUNCT
fbem-28467	153	3	data	datum	NOUN
fbem-28467	153	4	were	be	AUX
fbem-28467	153	5	collected	collect	VERB
fbem-28467	153	6	and	and	CCONJ
fbem-28467	153	7	prepared	prepare	VERB
fbem-28467	153	8	to	to	PART
fbem-28467	153	9	build	build	VERB
fbem-28467	153	10	a	a	DET
fbem-28467	153	11	measurement	measurement	NOUN
fbem-28467	153	12	model	model	NOUN
fbem-28467	153	13	to	to	PART
fbem-28467	153	14	verify	verify	VERB
fbem-28467	153	15	that	that	SCONJ
fbem-28467	153	16	each	each	DET
fbem-28467	153	17	indicator	indicator	NOUN
fbem-28467	153	18	appropriately	appropriately	ADV
fbem-28467	153	19	reflects	reflect	VERB
fbem-28467	153	20	the	the	DET
fbem-28467	153	21	underlying	underlie	VERB
fbem-28467	153	22	variables	variable	NOUN
fbem-28467	153	23	.	.	PUNCT
fbem-28467	154	1	third	third	ADJ
fbem-28467	154	2	,	,	PUNCT
fbem-28467	154	3	a	a	DET
fbem-28467	154	4	structural	structural	ADJ
fbem-28467	154	5	model	model	NOUN
fbem-28467	154	6	is	be	AUX
fbem-28467	154	7	constructed	construct	VERB
fbem-28467	154	8	to	to	PART
fbem-28467	154	9	specify	specify	VERB
fbem-28467	154	10	the	the	DET
fbem-28467	154	11	potential	potential	ADJ
fbem-28467	154	12	path	path	NOUN
fbem-28467	154	13	of	of	ADP
fbem-28467	154	14	influence	influence	NOUN
fbem-28467	154	15	of	of	ADP
fbem-28467	154	16	csr	csr	NOUN
fbem-28467	154	17	dimensions	dimension	NOUN
fbem-28467	154	18	on	on	ADP
fbem-28467	154	19	enterprise	enterprise	NOUN
fbem-28467	154	20	value	value	NOUN
fbem-28467	154	21	indicators	indicator	NOUN
fbem-28467	154	22	.	.	PUNCT
fbem-28467	155	1	fourth	fourth	ADJ
fbem-28467	155	2	,	,	PUNCT
fbem-28467	155	3	model	model	NOUN
fbem-28467	155	4	estimation	estimation	NOUN
fbem-28467	155	5	is	be	AUX
fbem-28467	155	6	performed	perform	VERB
fbem-28467	155	7	using	use	VERB
fbem-28467	155	8	appropriate	appropriate	ADJ
fbem-28467	155	9	estimation	estimation	NOUN
fbem-28467	155	10	methods	method	NOUN
fbem-28467	155	11	and	and	CCONJ
fbem-28467	155	12	the	the	DET
fbem-28467	155	13	model	model	NOUN
fbem-28467	155	14	is	be	AUX
fbem-28467	155	15	evaluated	evaluate	VERB
fbem-28467	155	16	by	by	ADP
fbem-28467	155	17	fitting	fitting	ADJ
fbem-28467	155	18	goodness	goodness	NOUN
fbem-28467	155	19	-	-	PUNCT
fbem-28467	155	20	of	of	ADP
fbem-28467	155	21	-	-	PUNCT
fbem-28467	155	22	fit	fit	ADJ
fbem-28467	155	23	metrics	metric	NOUN
fbem-28467	155	24	.	.	PUNCT
fbem-28467	156	1	modifications	modification	NOUN
fbem-28467	156	2	are	be	AUX
fbem-28467	156	3	made	make	VERB
fbem-28467	156	4	to	to	ADP
fbem-28467	156	5	the	the	DET
fbem-28467	156	6	model	model	NOUN
fbem-28467	156	7	as	as	SCONJ
fbem-28467	156	8	needed	need	VERB
fbem-28467	156	9	to	to	PART
fbem-28467	156	10	improve	improve	VERB
fbem-28467	156	11	its	its	PRON
fbem-28467	156	12	fit	fit	NOUN
fbem-28467	156	13	.	.	PUNCT
fbem-28467	157	1	finally	finally	ADV
fbem-28467	157	2	,	,	PUNCT
fbem-28467	157	3	the	the	DET
fbem-28467	157	4	results	result	NOUN
fbem-28467	157	5	are	be	AUX
fbem-28467	157	6	interpreted	interpret	VERB
fbem-28467	157	7	and	and	CCONJ
fbem-28467	157	8	through	through	ADP
fbem-28467	157	9	this	this	DET
fbem-28467	157	10	process	process	NOUN
fbem-28467	157	11	,	,	PUNCT
fbem-28467	157	12	sem	sem	PROPN
fbem-28467	157	13	is	be	AUX
fbem-28467	157	14	able	able	ADJ
fbem-28467	157	15	to	to	PART
fbem-28467	157	16	provide	provide	VERB
fbem-28467	157	17	quantitative	quantitative	ADJ
fbem-28467	157	18	evidence	evidence	NOUN
fbem-28467	157	19	to	to	PART
fbem-28467	157	20	analyze	analyze	VERB
fbem-28467	157	21	the	the	DET
fbem-28467	157	22	impact	impact	NOUN
fbem-28467	157	23	of	of	ADP
fbem-28467	157	24	csr	csr	X
fbem-28467	157	25	on	on	ADP
fbem-28467	157	26	enterprise	enterprise	NOUN
fbem-28467	157	27	value	value	NOUN
fbem-28467	157	28	in	in	ADP
fbem-28467	157	29	depth	depth	NOUN
fbem-28467	157	30	.	.	PUNCT
fbem-28467	158	1	in	in	ADP
fbem-28467	158	2	order	order	NOUN
fbem-28467	158	3	to	to	PART
fbem-28467	158	4	better	well	ADV
fbem-28467	158	5	explore	explore	VERB
fbem-28467	158	6	the	the	DET
fbem-28467	158	7	relationship	relationship	NOUN
fbem-28467	158	8	between	between	ADP
fbem-28467	158	9	corporate	corporate	ADJ
fbem-28467	158	10	social	social	ADJ
fbem-28467	158	11	responsibility	responsibility	NOUN
fbem-28467	158	12	and	and	CCONJ
fbem-28467	158	13	enterprise	enterprise	NOUN
fbem-28467	158	14	value	value	NOUN
fbem-28467	158	15	,	,	PUNCT
fbem-28467	158	16	the	the	DET
fbem-28467	158	17	study	study	NOUN
fbem-28467	158	18	constructed	construct	VERB
fbem-28467	158	19	a	a	DET
fbem-28467	158	20	structural	structural	ADJ
fbem-28467	158	21	equation	equation	NOUN
fbem-28467	158	22	model	model	NOUN
fbem-28467	158	23	and	and	CCONJ
fbem-28467	158	24	conducted	conduct	VERB
fbem-28467	158	25	path	path	NOUN
fbem-28467	158	26	analysis	analysis	NOUN
fbem-28467	158	27	using	use	VERB
fbem-28467	158	28	the	the	DET
fbem-28467	158	29	four	four	NUM
fbem-28467	158	30	dimensions	dimension	NOUN
fbem-28467	158	31	of	of	ADP
fbem-28467	158	32	corporate	corporate	ADJ
fbem-28467	158	33	social	social	ADJ
fbem-28467	158	34	responsibility	responsibility	NOUN
fbem-28467	158	35	and	and	CCONJ
fbem-28467	158	36	enterprise	enterprise	NOUN
fbem-28467	158	37	value	value	NOUN
fbem-28467	158	38	,	,	PUNCT
fbem-28467	158	39	controlling	control	VERB
fbem-28467	158	40	for	for	ADP
fbem-28467	158	41	the	the	DET
fbem-28467	158	42	variables	variable	NOUN
fbem-28467	158	43	size	size	NOUN
fbem-28467	158	44	and	and	CCONJ
fbem-28467	158	45	own	own	ADJ
fbem-28467	158	46	.	.	PUNCT
fbem-28467	159	1	the	the	DET
fbem-28467	159	2	analysis	analysis	NOUN
fbem-28467	159	3	results	result	NOUN
fbem-28467	159	4	are	be	AUX
fbem-28467	159	5	shown	show	VERB
fbem-28467	159	6	in	in	ADP
fbem-28467	159	7	table	table	NOUN
fbem-28467	159	8	11	11	NUM
fbem-28467	159	9	.	.	PUNCT
fbem-28467	159	10	table	table	NOUN
fbem-28467	159	11	11	11	NUM
fbem-28467	159	12	.	.	PUNCT
fbem-28467	160	1	path	path	NOUN
fbem-28467	160	2	analysis	analysis	NOUN
fbem-28467	160	3	path	path	NOUN
fbem-28467	160	4	regression	regression	PROPN
fbem-28467	160	5	coefficient	coefficient	PROPN
fbem-28467	160	6	s.e	s.e	PROPN
fbem-28467	160	7	.	.	PROPN
fbem-28467	160	8	c.r	c.r	PROPN
fbem-28467	160	9	.	.	PROPN
fbem-28467	161	1	p	p	PROPN
fbem-28467	161	2	eva	eva	PROPN
fbem-28467	161	3	<	<	X
fbem-28467	161	4	--dp	--dp	X
fbem-28467	161	5	0.705	0.705	NUM
fbem-28467	161	6	0.044	0.044	NUM
fbem-28467	161	7	16.182	16.182	NUM
fbem-28467	161	8	*	*	PUNCT
fbem-28467	161	9	*	*	PUNCT
fbem-28467	161	10	*	*	PUNCT
fbem-28467	161	11	<	<	X
fbem-28467	161	12	--law	--law	X
fbem-28467	161	13	-0.19	-0.19	NOUN
fbem-28467	161	14	0.076	0.076	NUM
fbem-28467	161	15	-2.492	-2.492	PUNCT
fbem-28467	162	1	*	*	PUNCT
fbem-28467	162	2	<	<	AUX
fbem-28467	162	3	--tsd	--tsd	X
fbem-28467	162	4	0.328	0.328	NUM
fbem-28467	162	5	0.075	0.075	NUM
fbem-28467	162	6	4.405	4.405	NUM
fbem-28467	162	7	*	*	PUNCT
fbem-28467	162	8	*	*	PUNCT
fbem-28467	162	9	*	*	PUNCT
fbem-28467	162	10	<	<	X
fbem-28467	162	11	--ei	--ei	ADJ
fbem-28467	162	12	-0.073	-0.073	PUNCT
fbem-28467	162	13	0.046	0.046	NUM
fbem-28467	162	14	-1.57	-1.57	NUM
fbem-28467	162	15	0.116	0.116	NUM
fbem-28467	162	16	roe	roe	NOUN
fbem-28467	162	17	<	<	X
fbem-28467	162	18	--dp	--dp	ADJ
fbem-28467	162	19	0.005	0.005	NUM
fbem-28467	162	20	0	0	NUM
fbem-28467	162	21	15.537	15.537	NUM
fbem-28467	162	22	*	*	PUNCT
fbem-28467	162	23	*	*	PUNCT
fbem-28467	162	24	*	*	PUNCT
fbem-28467	162	25	<	<	X
fbem-28467	162	26	--law	--law	X
fbem-28467	162	27	-0.001	-0.001	X
fbem-28467	162	28	0.001	0.001	NUM
fbem-28467	162	29	-1.184	-1.184	NOUN
fbem-28467	162	30	0.236	0.236	NUM
fbem-28467	162	31	<	<	X
fbem-28467	162	32	--tsd	--tsd	X
fbem-28467	162	33	0.003	0.003	NUM
fbem-28467	162	34	0.001	0.001	NUM
fbem-28467	162	35	5.471	5.471	NUM
fbem-28467	162	36	*	*	PUNCT
fbem-28467	162	37	*	*	PUNCT
fbem-28467	162	38	*	*	PUNCT
fbem-28467	162	39	<	<	X
fbem-28467	162	40	--ei	--ei	ADJ
fbem-28467	162	41	0	0	NUM
fbem-28467	162	42	0	0	NUM
fbem-28467	162	43	-0.003	-0.003	NOUN
fbem-28467	162	44	0.997	0.997	NUM
fbem-28467	162	45	tobinq	tobinq	NOUN
fbem-28467	162	46	<	<	X
fbem-28467	162	47	--dp	--dp	X
fbem-28467	162	48	0.04	0.04	NUM
fbem-28467	162	49	0.006	0.006	NUM
fbem-28467	162	50	6.183	6.183	NUM
fbem-28467	162	51	*	*	PUNCT
fbem-28467	162	52	*	*	PUNCT
fbem-28467	162	53	*	*	PUNCT
fbem-28467	162	54	<	<	X
fbem-28467	162	55	--law	--law	X
fbem-28467	162	56	-0.006	-0.006	PROPN
fbem-28467	162	57	0.011	0.011	NUM
fbem-28467	162	58	-0.594	-0.594	NUM
fbem-28467	162	59	0.552	0.552	NUM
fbem-28467	162	60	<	<	X
fbem-28467	162	61	--tsd	--tsd	PROPN
fbem-28467	162	62	0.057	0.057	NUM
fbem-28467	162	63	0.01	0.01	NUM
fbem-28467	162	64	5.49	5.49	NUM
fbem-28467	162	65	*	*	PUNCT
fbem-28467	162	66	*	*	PUNCT
fbem-28467	162	67	*	*	PUNCT
fbem-28467	162	68	<	<	X
fbem-28467	162	69	--ei	--ei	ADJ
fbem-28467	162	70	-0.031	-0.031	NUM
fbem-28467	162	71	0.006	0.006	NUM
fbem-28467	162	72	-4.84	-4.84	NUM
fbem-28467	163	1	*	*	PUNCT
fbem-28467	163	2	*	*	PUNCT
fbem-28467	163	3	*	*	PUNCT
fbem-28467	163	4	note	note	NOUN
fbem-28467	163	5	:	:	PUNCT
fbem-28467	164	1	*	*	PUNCT
fbem-28467	164	2	*	*	PUNCT
fbem-28467	164	3	*	*	PUNCT
fbem-28467	164	4	indicates	indicate	VERB
fbem-28467	164	5	significant	significant	ADJ
fbem-28467	164	6	at	at	ADP
fbem-28467	164	7	the	the	DET
fbem-28467	164	8	0.1	0.1	NUM
fbem-28467	164	9	%	%	NOUN
fbem-28467	164	10	level	level	NOUN
fbem-28467	164	11	,	,	PUNCT
fbem-28467	164	12	*	*	PUNCT
fbem-28467	164	13	*	*	PUNCT
fbem-28467	164	14	indicates	indicate	VERB
fbem-28467	164	15	significant	significant	ADJ
fbem-28467	164	16	at	at	ADP
fbem-28467	164	17	the	the	DET
fbem-28467	164	18	1	1	NUM
fbem-28467	164	19	%	%	NOUN
fbem-28467	164	20	level	level	NOUN
fbem-28467	164	21	,	,	PUNCT
fbem-28467	164	22	and	and	CCONJ
fbem-28467	164	23	*	*	PUNCT
fbem-28467	164	24	indicates	indicate	VERB
fbem-28467	164	25	significant	significant	ADJ
fbem-28467	164	26	at	at	ADP
fbem-28467	164	27	the	the	DET
fbem-28467	164	28	5	5	NUM
fbem-28467	164	29	%	%	NOUN
fbem-28467	164	30	level	level	NOUN
fbem-28467	164	31	.	.	PUNCT
fbem-28467	165	1	in	in	ADP
fbem-28467	165	2	table	table	NOUN
fbem-28467	165	3	11	11	NUM
fbem-28467	165	4	,	,	PUNCT
fbem-28467	165	5	dp	dp	NOUN
fbem-28467	165	6	has	have	VERB
fbem-28467	165	7	a	a	DET
fbem-28467	165	8	significant	significant	ADJ
fbem-28467	165	9	positive	positive	ADJ
fbem-28467	165	10	effect	effect	NOUN
fbem-28467	165	11	on	on	ADP
fbem-28467	165	12	all	all	DET
fbem-28467	165	13	three	three	NUM
fbem-28467	165	14	dimensions	dimension	NOUN
fbem-28467	165	15	of	of	ADP
fbem-28467	165	16	enterprise	enterprise	NOUN
fbem-28467	165	17	value	value	NOUN
fbem-28467	165	18	(	(	PUNCT
fbem-28467	165	19	eva	eva	PROPN
fbem-28467	165	20	,	,	PUNCT
fbem-28467	165	21	roe	roe	NOUN
fbem-28467	165	22	,	,	PUNCT
fbem-28467	165	23	and	and	CCONJ
fbem-28467	165	24	tobin	tobin	PROPN
fbem-28467	165	25	's	's	PART
fbem-28467	165	26	q	q	NOUN
fbem-28467	165	27	)	)	PUNCT
fbem-28467	165	28	.	.	PUNCT
fbem-28467	166	1	this	this	PRON
fbem-28467	166	2	indicates	indicate	VERB
fbem-28467	166	3	that	that	SCONJ
fbem-28467	166	4	dividend	dividend	NOUN
fbem-28467	166	5	policy	policy	NOUN
fbem-28467	166	6	is	be	AUX
fbem-28467	166	7	an	an	DET
fbem-28467	166	8	effective	effective	ADJ
fbem-28467	166	9	tool	tool	NOUN
fbem-28467	166	10	to	to	PART
fbem-28467	166	11	enhance	enhance	VERB
fbem-28467	166	12	the	the	DET
fbem-28467	166	13	financial	financial	ADJ
fbem-28467	166	14	performance	performance	NOUN
fbem-28467	166	15	and	and	CCONJ
fbem-28467	166	16	market	market	NOUN
fbem-28467	166	17	value	value	NOUN
fbem-28467	166	18	of	of	ADP
fbem-28467	166	19	the	the	DET
fbem-28467	166	20	enterprise	enterprise	NOUN
fbem-28467	166	21	.	.	PUNCT
fbem-28467	167	1	law	law	NOUN
fbem-28467	167	2	(	(	PUNCT
fbem-28467	167	3	number	number	NOUN
fbem-28467	167	4	of	of	ADP
fbem-28467	167	5	lawsuits	lawsuit	NOUN
fbem-28467	167	6	)	)	PUNCT
fbem-28467	167	7	has	have	VERB
fbem-28467	167	8	a	a	DET
fbem-28467	167	9	significant	significant	ADJ
fbem-28467	167	10	negative	negative	ADJ
fbem-28467	167	11	effect	effect	NOUN
fbem-28467	167	12	on	on	ADP
fbem-28467	167	13	eva	eva	PROPN
fbem-28467	167	14	,	,	PUNCT
fbem-28467	167	15	but	but	CCONJ
fbem-28467	167	16	not	not	PART
fbem-28467	167	17	on	on	ADP
fbem-28467	167	18	roe	roe	PROPN
fbem-28467	167	19	and	and	CCONJ
fbem-28467	167	20	tobin	tobin	PROPN
fbem-28467	167	21	's	's	PART
fbem-28467	167	22	q.	q.	NOUN
fbem-28467	167	23	this	this	PRON
fbem-28467	167	24	indicates	indicate	VERB
fbem-28467	167	25	that	that	SCONJ
fbem-28467	167	26	335	335	NUM
fbem-28467	167	27	poor	poor	ADJ
fbem-28467	167	28	legal	legal	ADJ
fbem-28467	167	29	responsibility	responsibility	NOUN
fbem-28467	167	30	performance	performance	NOUN
fbem-28467	167	31	has	have	VERB
fbem-28467	167	32	a	a	DET
fbem-28467	167	33	negative	negative	ADJ
fbem-28467	167	34	effect	effect	NOUN
fbem-28467	167	35	on	on	ADP
fbem-28467	167	36	some	some	DET
fbem-28467	167	37	dimensions	dimension	NOUN
fbem-28467	167	38	of	of	ADP
fbem-28467	167	39	enterprise	enterprise	NOUN
fbem-28467	167	40	value	value	NOUN
fbem-28467	167	41	,	,	PUNCT
fbem-28467	167	42	but	but	CCONJ
fbem-28467	167	43	the	the	DET
fbem-28467	167	44	overall	overall	ADJ
fbem-28467	167	45	effect	effect	NOUN
fbem-28467	167	46	is	be	AUX
fbem-28467	167	47	limited	limit	VERB
fbem-28467	167	48	.	.	PUNCT
fbem-28467	168	1	tsd	tsd	PROPN
fbem-28467	168	2	has	have	VERB
fbem-28467	168	3	a	a	DET
fbem-28467	168	4	significant	significant	ADJ
fbem-28467	168	5	positive	positive	ADJ
fbem-28467	168	6	effect	effect	NOUN
fbem-28467	168	7	on	on	ADP
fbem-28467	168	8	eva	eva	PROPN
fbem-28467	168	9	,	,	PUNCT
fbem-28467	168	10	roe	roe	PROPN
fbem-28467	168	11	,	,	PUNCT
fbem-28467	168	12	and	and	CCONJ
fbem-28467	168	13	tobin	tobin	PROPN
fbem-28467	168	14	's	's	PART
fbem-28467	168	15	q	q	NOUN
fbem-28467	168	16	,	,	PUNCT
fbem-28467	168	17	indicating	indicate	VERB
fbem-28467	168	18	that	that	SCONJ
fbem-28467	168	19	social	social	ADJ
fbem-28467	168	20	donations	donation	NOUN
fbem-28467	168	21	not	not	PART
fbem-28467	168	22	only	only	ADV
fbem-28467	168	23	help	help	VERB
fbem-28467	168	24	to	to	PART
fbem-28467	168	25	improve	improve	VERB
fbem-28467	168	26	the	the	DET
fbem-28467	168	27	financial	financial	ADJ
fbem-28467	168	28	performance	performance	NOUN
fbem-28467	168	29	of	of	ADP
fbem-28467	168	30	enterprises	enterprise	NOUN
fbem-28467	168	31	,	,	PUNCT
fbem-28467	168	32	but	but	CCONJ
fbem-28467	168	33	also	also	ADV
fbem-28467	168	34	enhance	enhance	VERB
fbem-28467	168	35	market	market	NOUN
fbem-28467	168	36	value	value	NOUN
fbem-28467	168	37	.	.	PUNCT
fbem-28467	169	1	ei	ei	NOUN
fbem-28467	169	2	has	have	VERB
fbem-28467	169	3	a	a	DET
fbem-28467	169	4	significant	significant	ADJ
fbem-28467	169	5	negative	negative	ADJ
fbem-28467	169	6	effect	effect	NOUN
fbem-28467	169	7	on	on	ADP
fbem-28467	169	8	tobin	tobin	PROPN
fbem-28467	169	9	's	's	PART
fbem-28467	169	10	q	q	NOUN
fbem-28467	169	11	and	and	CCONJ
fbem-28467	169	12	a	a	DET
fbem-28467	169	13	nonsignificant	nonsignificant	ADJ
fbem-28467	169	14	effect	effect	NOUN
fbem-28467	169	15	on	on	ADP
fbem-28467	169	16	eva	eva	PROPN
fbem-28467	169	17	and	and	CCONJ
fbem-28467	169	18	roe	roe	PROPN
fbem-28467	169	19	,	,	PUNCT
fbem-28467	169	20	indicating	indicate	VERB
fbem-28467	169	21	that	that	SCONJ
fbem-28467	169	22	the	the	DET
fbem-28467	169	23	fulfillment	fulfillment	NOUN
fbem-28467	169	24	of	of	ADP
fbem-28467	169	25	environmental	environmental	ADJ
fbem-28467	169	26	responsibility	responsibility	NOUN
fbem-28467	169	27	may	may	AUX
fbem-28467	169	28	have	have	VERB
fbem-28467	169	29	a	a	DET
fbem-28467	169	30	negative	negative	ADJ
fbem-28467	169	31	effect	effect	NOUN
fbem-28467	169	32	on	on	ADP
fbem-28467	169	33	the	the	DET
fbem-28467	169	34	market	market	NOUN
fbem-28467	169	35	value	value	NOUN
fbem-28467	169	36	of	of	ADP
fbem-28467	169	37	enterprises	enterprise	NOUN
fbem-28467	169	38	in	in	ADP
fbem-28467	169	39	the	the	DET
fbem-28467	169	40	short	short	ADJ
fbem-28467	169	41	term	term	NOUN
fbem-28467	169	42	.	.	PUNCT
fbem-28467	170	1	from	from	ADP
fbem-28467	170	2	the	the	DET
fbem-28467	170	3	perspective	perspective	NOUN
fbem-28467	170	4	of	of	ADP
fbem-28467	170	5	eva	eva	PROPN
fbem-28467	170	6	,	,	PUNCT
fbem-28467	170	7	the	the	DET
fbem-28467	170	8	ability	ability	NOUN
fbem-28467	170	9	to	to	PART
fbem-28467	170	10	fulfill	fulfill	VERB
fbem-28467	170	11	economic	economic	ADJ
fbem-28467	170	12	responsibility	responsibility	NOUN
fbem-28467	170	13	and	and	CCONJ
fbem-28467	170	14	public	public	ADJ
fbem-28467	170	15	welfare	welfare	NOUN
fbem-28467	170	16	responsibility	responsibility	NOUN
fbem-28467	170	17	can	can	AUX
fbem-28467	170	18	significantly	significantly	ADV
fbem-28467	170	19	promote	promote	VERB
fbem-28467	170	20	the	the	DET
fbem-28467	170	21	eva	eva	NOUN
fbem-28467	170	22	value	value	NOUN
fbem-28467	170	23	of	of	ADP
fbem-28467	170	24	the	the	DET
fbem-28467	170	25	enterprise	enterprise	NOUN
fbem-28467	170	26	;	;	PUNCT
fbem-28467	170	27	while	while	SCONJ
fbem-28467	170	28	the	the	PRON
fbem-28467	170	29	higher	high	ADJ
fbem-28467	170	30	the	the	DET
fbem-28467	170	31	law	law	NOUN
fbem-28467	170	32	(	(	PUNCT
fbem-28467	170	33	number	number	NOUN
fbem-28467	170	34	of	of	ADP
fbem-28467	170	35	lawsuits	lawsuit	NOUN
fbem-28467	170	36	)	)	PUNCT
fbem-28467	170	37	,	,	PUNCT
fbem-28467	170	38	the	the	PRON
fbem-28467	170	39	worse	bad	ADJ
fbem-28467	170	40	the	the	DET
fbem-28467	170	41	performance	performance	NOUN
fbem-28467	170	42	of	of	ADP
fbem-28467	170	43	legal	legal	ADJ
fbem-28467	170	44	responsibility	responsibility	NOUN
fbem-28467	170	45	,	,	PUNCT
fbem-28467	170	46	which	which	PRON
fbem-28467	170	47	has	have	VERB
fbem-28467	170	48	a	a	DET
fbem-28467	170	49	negative	negative	ADJ
fbem-28467	170	50	impact	impact	NOUN
fbem-28467	170	51	on	on	ADP
fbem-28467	170	52	the	the	DET
fbem-28467	170	53	eva	eva	NOUN
fbem-28467	170	54	of	of	ADP
fbem-28467	170	55	the	the	DET
fbem-28467	170	56	enterprise	enterprise	NOUN
fbem-28467	170	57	,	,	PUNCT
fbem-28467	170	58	indicating	indicate	VERB
fbem-28467	170	59	that	that	SCONJ
fbem-28467	170	60	the	the	DET
fbem-28467	170	61	enterprise	enterprise	NOUN
fbem-28467	170	62	is	be	AUX
fbem-28467	170	63	involved	involve	VERB
fbem-28467	170	64	in	in	ADP
fbem-28467	170	65	many	many	ADJ
fbem-28467	170	66	lawsuits	lawsuit	NOUN
fbem-28467	170	67	may	may	AUX
fbem-28467	170	68	reduce	reduce	VERB
fbem-28467	170	69	the	the	DET
fbem-28467	170	70	economic	economic	ADJ
fbem-28467	170	71	value	value	NOUN
fbem-28467	170	72	added	add	VERB
fbem-28467	170	73	of	of	ADP
fbem-28467	170	74	the	the	DET
fbem-28467	170	75	enterprise	enterprise	NOUN
fbem-28467	170	76	;	;	PUNCT
fbem-28467	170	77	from	from	ADP
fbem-28467	170	78	the	the	DET
fbem-28467	170	79	perspective	perspective	NOUN
fbem-28467	170	80	of	of	ADP
fbem-28467	170	81	roe	roe	PROPN
fbem-28467	170	82	,	,	PUNCT
fbem-28467	170	83	the	the	DET
fbem-28467	170	84	fulfillment	fulfillment	NOUN
fbem-28467	170	85	of	of	ADP
fbem-28467	170	86	economic	economic	ADJ
fbem-28467	170	87	responsibility	responsibility	NOUN
fbem-28467	170	88	and	and	CCONJ
fbem-28467	170	89	public	public	ADJ
fbem-28467	170	90	welfare	welfare	NOUN
fbem-28467	170	91	responsibility	responsibility	NOUN
fbem-28467	170	92	can	can	AUX
fbem-28467	170	93	significantly	significantly	ADV
fbem-28467	170	94	increase	increase	VERB
fbem-28467	170	95	roe	roe	NOUN
fbem-28467	170	96	;	;	PUNCT
fbem-28467	170	97	from	from	ADP
fbem-28467	170	98	the	the	DET
fbem-28467	170	99	perspective	perspective	NOUN
fbem-28467	170	100	of	of	ADP
fbem-28467	170	101	tobin	tobin	PROPN
fbem-28467	170	102	's	's	PART
fbem-28467	170	103	q	q	NOUN
fbem-28467	170	104	,	,	PUNCT
fbem-28467	170	105	the	the	DET
fbem-28467	170	106	fulfillment	fulfillment	NOUN
fbem-28467	170	107	of	of	ADP
fbem-28467	170	108	economic	economic	ADJ
fbem-28467	170	109	responsibility	responsibility	NOUN
fbem-28467	170	110	and	and	CCONJ
fbem-28467	170	111	public	public	ADJ
fbem-28467	170	112	welfare	welfare	NOUN
fbem-28467	170	113	responsibility	responsibility	NOUN
fbem-28467	170	114	can	can	AUX
fbem-28467	170	115	also	also	ADV
fbem-28467	170	116	significantly	significantly	ADV
fbem-28467	170	117	increase	increase	VERB
fbem-28467	170	118	the	the	DET
fbem-28467	170	119	tobin	tobin	NOUN
fbem-28467	170	120	's	's	PART
fbem-28467	170	121	q.	q.	NOUN
fbem-28467	170	122	however	however	ADV
fbem-28467	170	123	,	,	PUNCT
fbem-28467	170	124	the	the	DET
fbem-28467	170	125	fulfillment	fulfillment	NOUN
fbem-28467	170	126	of	of	ADP
fbem-28467	170	127	environmental	environmental	ADJ
fbem-28467	170	128	responsibility	responsibility	NOUN
fbem-28467	170	129	has	have	VERB
fbem-28467	170	130	a	a	DET
fbem-28467	170	131	significant	significant	ADJ
fbem-28467	170	132	negative	negative	ADJ
fbem-28467	170	133	effect	effect	NOUN
fbem-28467	170	134	on	on	ADP
fbem-28467	170	135	tobin	tobin	PROPN
fbem-28467	170	136	's	's	PART
fbem-28467	170	137	q	q	NOUN
fbem-28467	170	138	,	,	PUNCT
fbem-28467	170	139	indicating	indicate	VERB
fbem-28467	170	140	that	that	SCONJ
fbem-28467	170	141	environmental	environmental	ADJ
fbem-28467	170	142	investment	investment	NOUN
fbem-28467	170	143	may	may	AUX
fbem-28467	170	144	increase	increase	VERB
fbem-28467	170	145	the	the	DET
fbem-28467	170	146	cost	cost	NOUN
fbem-28467	170	147	of	of	ADP
fbem-28467	170	148	the	the	DET
fbem-28467	170	149	enterprise	enterprise	NOUN
fbem-28467	170	150	,	,	PUNCT
fbem-28467	170	151	thus	thus	ADV
fbem-28467	170	152	weakening	weaken	VERB
fbem-28467	170	153	its	its	PRON
fbem-28467	170	154	market	market	NOUN
fbem-28467	170	155	value	value	NOUN
fbem-28467	170	156	in	in	ADP
fbem-28467	170	157	the	the	DET
fbem-28467	170	158	short	short	ADJ
fbem-28467	170	159	run	run	NOUN
fbem-28467	170	160	.	.	PUNCT
fbem-28467	171	1	the	the	DET
fbem-28467	171	2	following	follow	VERB
fbem-28467	171	3	diagram	diagram	NOUN
fbem-28467	171	4	illustrates	illustrate	VERB
fbem-28467	171	5	the	the	DET
fbem-28467	171	6	path	path	NOUN
fbem-28467	171	7	structure	structure	NOUN
fbem-28467	171	8	of	of	ADP
fbem-28467	171	9	this	this	DET
fbem-28467	171	10	study	study	NOUN
fbem-28467	171	11	:	:	PUNCT
fbem-28467	171	12	figure	figure	NOUN
fbem-28467	171	13	2	2	NUM
fbem-28467	171	14	.	.	NOUN
fbem-28467	171	15	path	path	NOUN
fbem-28467	171	16	structure	structure	NOUN
fbem-28467	171	17	diagram	diagram	PROPN
fbem-28467	171	18	4.6	4.6	NUM
fbem-28467	171	19	.	.	PUNCT
fbem-28467	171	20	proposed	propose	VERB
fbem-28467	171	21	the	the	DET
fbem-28467	171	22	enterprise	enterprise	NOUN
fbem-28467	171	23	value	value	NOUN
fbem-28467	171	24	framework	framework	NOUN
fbem-28467	171	25	based	base	VERB
fbem-28467	171	26	on	on	ADP
fbem-28467	171	27	the	the	DET
fbem-28467	171	28	above	above	ADJ
fbem-28467	171	29	analysis	analysis	NOUN
fbem-28467	171	30	,	,	PUNCT
fbem-28467	171	31	the	the	DET
fbem-28467	171	32	study	study	NOUN
fbem-28467	171	33	has	have	AUX
fbem-28467	171	34	developed	develop	VERB
fbem-28467	171	35	a	a	DET
fbem-28467	171	36	framework	framework	NOUN
fbem-28467	171	37	for	for	ADP
fbem-28467	171	38	enhancing	enhance	VERB
fbem-28467	171	39	enterprise	enterprise	NOUN
fbem-28467	171	40	value	value	NOUN
fbem-28467	171	41	,	,	PUNCT
fbem-28467	171	42	which	which	PRON
fbem-28467	171	43	includes	include	VERB
fbem-28467	171	44	improving	improve	VERB
fbem-28467	171	45	performance	performance	NOUN
fbem-28467	171	46	in	in	ADP
fbem-28467	171	47	fulfilling	fulfil	VERB
fbem-28467	171	48	economic	economic	ADJ
fbem-28467	171	49	,	,	PUNCT
fbem-28467	171	50	legal	legal	ADJ
fbem-28467	171	51	,	,	PUNCT
fbem-28467	171	52	and	and	CCONJ
fbem-28467	171	53	public	public	ADJ
fbem-28467	171	54	welfare	welfare	NOUN
fbem-28467	171	55	responsibilities	responsibility	NOUN
fbem-28467	171	56	,	,	PUNCT
fbem-28467	171	57	and	and	CCONJ
fbem-28467	171	58	implementing	implement	VERB
fbem-28467	171	59	strategies	strategy	NOUN
fbem-28467	171	60	to	to	PART
fbem-28467	171	61	better	well	ADJ
fbem-28467	171	62	fulfill	fulfill	VERB
fbem-28467	171	63	environmental	environmental	ADJ
fbem-28467	171	64	responsibilities	responsibility	NOUN
fbem-28467	171	65	without	without	ADP
fbem-28467	171	66	increasing	increase	VERB
fbem-28467	171	67	environmental	environmental	ADJ
fbem-28467	171	68	investment	investment	NOUN
fbem-28467	171	69	.	.	PUNCT
fbem-28467	172	1	researchers	researcher	NOUN
fbem-28467	172	2	emphasize	emphasize	VERB
fbem-28467	172	3	the	the	DET
fbem-28467	172	4	importance	importance	NOUN
fbem-28467	172	5	of	of	ADP
fbem-28467	172	6	economic	economic	ADJ
fbem-28467	172	7	responsibility	responsibility	NOUN
fbem-28467	172	8	and	and	CCONJ
fbem-28467	172	9	public	public	ADJ
fbem-28467	172	10	welfare	welfare	NOUN
fbem-28467	172	11	responsibility	responsibility	NOUN
fbem-28467	172	12	,	,	PUNCT
fbem-28467	172	13	as	as	ADV
fbem-28467	172	14	well	well	ADV
fbem-28467	172	15	as	as	ADP
fbem-28467	172	16	optimizing	optimize	VERB
fbem-28467	172	17	financial	financial	ADJ
fbem-28467	172	18	policies	policy	NOUN
fbem-28467	172	19	and	and	CCONJ
fbem-28467	172	20	enhancing	enhance	VERB
fbem-28467	172	21	social	social	ADJ
fbem-28467	172	22	participation	participation	NOUN
fbem-28467	172	23	(	(	PUNCT
fbem-28467	172	24	davis	davis	PROPN
fbem-28467	172	25	&	&	CCONJ
fbem-28467	172	26	thompson	thompson	PROPN
fbem-28467	172	27	,	,	PUNCT
fbem-28467	172	28	2024	2024	NUM
fbem-28467	172	29	)	)	PUNCT
fbem-28467	172	30	.	.	PUNCT
fbem-28467	173	1	these	these	DET
fbem-28467	173	2	recommendations	recommendation	NOUN
fbem-28467	173	3	are	be	AUX
fbem-28467	173	4	consistent	consistent	ADJ
fbem-28467	173	5	with	with	ADP
fbem-28467	173	6	their	their	PRON
fbem-28467	173	7	research	research	NOUN
fbem-28467	173	8	,	,	PUNCT
fbem-28467	173	9	as	as	SCONJ
fbem-28467	173	10	they	they	PRON
fbem-28467	173	11	both	both	PRON
fbem-28467	173	12	emphasize	emphasize	VERB
fbem-28467	173	13	the	the	DET
fbem-28467	173	14	role	role	NOUN
fbem-28467	173	15	of	of	ADP
fbem-28467	173	16	corporate	corporate	ADJ
fbem-28467	173	17	social	social	ADJ
fbem-28467	173	18	responsibility	responsibility	NOUN
fbem-28467	173	19	in	in	ADP
fbem-28467	173	20	enhancing	enhance	VERB
fbem-28467	173	21	enterprise	enterprise	NOUN
fbem-28467	173	22	value	value	NOUN
fbem-28467	173	23	.	.	PUNCT
fbem-28467	174	1	according	accord	VERB
fbem-28467	174	2	to	to	ADP
fbem-28467	174	3	the	the	DET
fbem-28467	174	4	research	research	NOUN
fbem-28467	174	5	results	result	NOUN
fbem-28467	174	6	,	,	PUNCT
fbem-28467	174	7	the	the	DET
fbem-28467	174	8	development	development	NOUN
fbem-28467	174	9	of	of	ADP
fbem-28467	174	10	an	an	DET
fbem-28467	174	11	enterprise	enterprise	NOUN
fbem-28467	174	12	value	value	NOUN
fbem-28467	174	13	framework	framework	NOUN
fbem-28467	174	14	is	be	AUX
fbem-28467	174	15	as	as	SCONJ
fbem-28467	174	16	follows	follow	VERB
fbem-28467	174	17	:	:	PUNCT
fbem-28467	174	18	336	336	NUM
fbem-28467	174	19	table	table	NOUN
fbem-28467	174	20	12	12	NUM
fbem-28467	174	21	.	.	PUNCT
fbem-28467	175	1	the	the	DET
fbem-28467	175	2	development	development	NOUN
fbem-28467	175	3	of	of	ADP
fbem-28467	175	4	an	an	DET
fbem-28467	175	5	enterprise	enterprise	NOUN
fbem-28467	175	6	value	value	NOUN
fbem-28467	175	7	framework	framework	NOUN
fbem-28467	175	8	development	development	NOUN
fbem-28467	175	9	content	content	PROPN
fbem-28467	175	10	development	development	PROPN
fbem-28467	175	11	elements	element	NOUN
fbem-28467	175	12	development	development	NOUN
fbem-28467	175	13	strategy	strategy	NOUN
fbem-28467	175	14	improve	improve	VERB
fbem-28467	175	15	the	the	DET
fbem-28467	175	16	performance	performance	NOUN
fbem-28467	175	17	of	of	ADP
fbem-28467	175	18	csr	csr	NOUN
fbem-28467	175	19	dimensions	dimension	NOUN
fbem-28467	175	20	economic	economic	ADJ
fbem-28467	175	21	responsibility	responsibility	NOUN
fbem-28467	175	22	:	:	PUNCT
fbem-28467	175	23	focus	focus	VERB
fbem-28467	175	24	on	on	ADP
fbem-28467	175	25	the	the	DET
fbem-28467	175	26	economic	economic	ADJ
fbem-28467	175	27	performance	performance	NOUN
fbem-28467	175	28	indicators	indicator	NOUN
fbem-28467	175	29	such	such	ADJ
fbem-28467	175	30	as	as	ADP
fbem-28467	175	31	economic	economic	ADJ
fbem-28467	175	32	value	value	NOUN
fbem-28467	175	33	added	add	VERB
fbem-28467	175	34	(	(	PUNCT
fbem-28467	175	35	eva	eva	PROPN
fbem-28467	175	36	)	)	PUNCT
fbem-28467	175	37	,	,	PUNCT
fbem-28467	175	38	return	return	VERB
fbem-28467	175	39	on	on	ADP
fbem-28467	175	40	equity	equity	NOUN
fbem-28467	175	41	(	(	PUNCT
fbem-28467	175	42	roe	roe	PROPN
fbem-28467	175	43	)	)	PUNCT
fbem-28467	175	44	,	,	PUNCT
fbem-28467	175	45	and	and	CCONJ
fbem-28467	175	46	tobin	tobin	PROPN
fbem-28467	175	47	's	's	PART
fbem-28467	175	48	q	q	NOUN
fbem-28467	175	49	ratio	ratio	NOUN
fbem-28467	175	50	(	(	PUNCT
fbem-28467	175	51	tqr	tqr	NOUN
fbem-28467	175	52	)	)	PUNCT
fbem-28467	175	53	.	.	PUNCT
fbem-28467	176	1	the	the	DET
fbem-28467	176	2	framework	framework	NOUN
fbem-28467	176	3	emphasizes	emphasize	VERB
fbem-28467	176	4	the	the	DET
fbem-28467	176	5	importance	importance	NOUN
fbem-28467	176	6	of	of	ADP
fbem-28467	176	7	robust	robust	ADJ
fbem-28467	176	8	financial	financial	ADJ
fbem-28467	176	9	policies	policy	NOUN
fbem-28467	176	10	,	,	PUNCT
fbem-28467	176	11	particularly	particularly	ADV
fbem-28467	176	12	dividend	dividend	NOUN
fbem-28467	176	13	payout	payout	NOUN
fbem-28467	176	14	(	(	PUNCT
fbem-28467	176	15	dp	dp	NOUN
fbem-28467	176	16	)	)	PUNCT
fbem-28467	176	17	,	,	PUNCT
fbem-28467	176	18	as	as	ADP
fbem-28467	176	19	a	a	DET
fbem-28467	176	20	key	key	ADJ
fbem-28467	176	21	driver	driver	NOUN
fbem-28467	176	22	of	of	ADP
fbem-28467	176	23	eva	eva	PROPN
fbem-28467	176	24	,	,	PUNCT
fbem-28467	176	25	roe	roe	PROPN
fbem-28467	176	26	and	and	CCONJ
fbem-28467	176	27	tobin	tobin	PROPN
fbem-28467	176	28	's	's	PART
fbem-28467	176	29	q.	q.	PROPN
fbem-28467	176	30	optimization	optimization	NOUN
fbem-28467	176	31	of	of	ADP
fbem-28467	176	32	financial	financial	ADJ
fbem-28467	176	33	policies	policy	NOUN
fbem-28467	176	34	:	:	PUNCT
fbem-28467	176	35	the	the	DET
fbem-28467	176	36	framework	framework	NOUN
fbem-28467	176	37	suggests	suggest	VERB
fbem-28467	176	38	that	that	SCONJ
fbem-28467	176	39	companies	company	NOUN
fbem-28467	176	40	should	should	AUX
fbem-28467	176	41	optimize	optimize	VERB
fbem-28467	176	42	their	their	PRON
fbem-28467	176	43	financial	financial	ADJ
fbem-28467	176	44	policies	policy	NOUN
fbem-28467	176	45	to	to	PART
fbem-28467	176	46	ensure	ensure	VERB
fbem-28467	176	47	stable	stable	ADJ
fbem-28467	176	48	and	and	CCONJ
fbem-28467	176	49	attractive	attractive	ADJ
fbem-28467	176	50	dividends	dividend	NOUN
fbem-28467	176	51	,	,	PUNCT
fbem-28467	176	52	which	which	PRON
fbem-28467	176	53	can	can	AUX
fbem-28467	176	54	enhance	enhance	VERB
fbem-28467	176	55	shareholder	shareholder	NOUN
fbem-28467	176	56	value	value	NOUN
fbem-28467	176	57	and	and	CCONJ
fbem-28467	176	58	confidence	confidence	NOUN
fbem-28467	176	59	.	.	PUNCT
fbem-28467	177	1	legal	legal	ADJ
fbem-28467	177	2	responsibility	responsibility	NOUN
fbem-28467	177	3	:	:	PUNCT
fbem-28467	177	4	the	the	DET
fbem-28467	177	5	framework	framework	NOUN
fbem-28467	177	6	includes	include	VERB
fbem-28467	177	7	compliance	compliance	NOUN
fbem-28467	177	8	with	with	ADP
fbem-28467	177	9	legal	legal	ADJ
fbem-28467	177	10	standards	standard	NOUN
fbem-28467	177	11	and	and	CCONJ
fbem-28467	177	12	the	the	DET
fbem-28467	177	13	number	number	NOUN
fbem-28467	177	14	of	of	ADP
fbem-28467	177	15	lawsuits	lawsuit	NOUN
fbem-28467	177	16	(	(	PUNCT
fbem-28467	177	17	law	law	NOUN
fbem-28467	177	18	)	)	PUNCT
fbem-28467	177	19	as	as	ADP
fbem-28467	177	20	indicators	indicator	NOUN
fbem-28467	177	21	of	of	ADP
fbem-28467	177	22	how	how	SCONJ
fbem-28467	177	23	well	well	ADV
fbem-28467	177	24	a	a	DET
fbem-28467	177	25	company	company	NOUN
fbem-28467	177	26	upholds	uphold	VERB
fbem-28467	177	27	its	its	PRON
fbem-28467	177	28	legal	legal	ADJ
fbem-28467	177	29	duties	duty	NOUN
fbem-28467	177	30	.	.	PUNCT
fbem-28467	178	1	compliance	compliance	NOUN
fbem-28467	178	2	with	with	ADP
fbem-28467	178	3	the	the	DET
fbem-28467	178	4	law	law	NOUN
fbem-28467	178	5	:	:	PUNCT
fbem-28467	178	6	companies	company	NOUN
fbem-28467	178	7	need	need	VERB
fbem-28467	178	8	to	to	PART
fbem-28467	178	9	reduce	reduce	VERB
fbem-28467	178	10	the	the	DET
fbem-28467	178	11	number	number	NOUN
fbem-28467	178	12	of	of	ADP
fbem-28467	178	13	lawsuits	lawsuit	NOUN
fbem-28467	178	14	and	and	CCONJ
fbem-28467	178	15	penalties	penalty	NOUN
fbem-28467	178	16	involved	involve	VERB
fbem-28467	178	17	,	,	PUNCT
fbem-28467	178	18	maintain	maintain	VERB
fbem-28467	178	19	their	their	PRON
fbem-28467	178	20	corporate	corporate	ADJ
fbem-28467	178	21	image	image	NOUN
fbem-28467	178	22	and	and	CCONJ
fbem-28467	178	23	reduce	reduce	VERB
fbem-28467	178	24	the	the	DET
fbem-28467	178	25	negative	negative	ADJ
fbem-28467	178	26	impact	impact	NOUN
fbem-28467	178	27	on	on	ADP
fbem-28467	178	28	their	their	PRON
fbem-28467	178	29	enterprise	enterprise	NOUN
fbem-28467	178	30	value	value	NOUN
fbem-28467	178	31	.	.	PUNCT
fbem-28467	179	1	public	public	ADJ
fbem-28467	179	2	welfare	welfare	NOUN
fbem-28467	179	3	responsibility	responsibility	NOUN
fbem-28467	179	4	:	:	PUNCT
fbem-28467	179	5	the	the	DET
fbem-28467	179	6	framework	framework	NOUN
fbem-28467	179	7	encourages	encourage	VERB
fbem-28467	179	8	companies	company	NOUN
fbem-28467	179	9	to	to	PART
fbem-28467	179	10	engage	engage	VERB
fbem-28467	179	11	in	in	ADP
fbem-28467	179	12	social	social	ADJ
fbem-28467	179	13	welfare	welfare	NOUN
fbem-28467	179	14	activities	activity	NOUN
fbem-28467	179	15	,	,	PUNCT
fbem-28467	179	16	measured	measure	VERB
fbem-28467	179	17	by	by	ADP
fbem-28467	179	18	total	total	ADJ
fbem-28467	179	19	social	social	ADJ
fbem-28467	179	20	donations	donation	NOUN
fbem-28467	179	21	(	(	PUNCT
fbem-28467	179	22	tsd	tsd	PROPN
fbem-28467	179	23	)	)	PUNCT
fbem-28467	179	24	,	,	PUNCT
fbem-28467	179	25	which	which	PRON
fbem-28467	179	26	positively	positively	ADV
fbem-28467	179	27	influence	influence	VERB
fbem-28467	179	28	the	the	DET
fbem-28467	179	29	tobin	tobin	NOUN
fbem-28467	179	30	's	's	PART
fbem-28467	179	31	q	q	NOUN
fbem-28467	179	32	ratio	ratio	NOUN
fbem-28467	179	33	,	,	PUNCT
fbem-28467	179	34	reflecting	reflect	VERB
fbem-28467	179	35	the	the	DET
fbem-28467	179	36	market	market	NOUN
fbem-28467	179	37	's	's	PART
fbem-28467	179	38	assessment	assessment	NOUN
fbem-28467	179	39	of	of	ADP
fbem-28467	179	40	the	the	DET
fbem-28467	179	41	company	company	NOUN
fbem-28467	179	42	's	's	PART
fbem-28467	179	43	long	long	ADJ
fbem-28467	179	44	-	-	PUNCT
fbem-28467	179	45	term	term	NOUN
fbem-28467	179	46	value	value	NOUN
fbem-28467	179	47	.	.	PUNCT
fbem-28467	180	1	setting	set	VERB
fbem-28467	180	2	up	up	ADP
fbem-28467	180	3	a	a	DET
fbem-28467	180	4	special	special	ADJ
fbem-28467	180	5	office	office	NOUN
fbem-28467	180	6	responsible	responsible	ADJ
fbem-28467	180	7	for	for	ADP
fbem-28467	180	8	social	social	ADJ
fbem-28467	180	9	welfare	welfare	NOUN
fbem-28467	180	10	:	:	PUNCT
fbem-28467	180	11	increasing	increase	VERB
fbem-28467	180	12	donations	donation	NOUN
fbem-28467	180	13	,	,	PUNCT
fbem-28467	180	14	strengthening	strengthen	VERB
fbem-28467	180	15	cooperation	cooperation	NOUN
fbem-28467	180	16	with	with	ADP
fbem-28467	180	17	non	non	ADJ
fbem-28467	180	18	-	-	ADJ
fbem-28467	180	19	profit	profit	ADJ
fbem-28467	180	20	organizations	organization	NOUN
fbem-28467	180	21	,	,	PUNCT
fbem-28467	180	22	encouraging	encourage	VERB
fbem-28467	180	23	employees	employee	NOUN
fbem-28467	180	24	to	to	PART
fbem-28467	180	25	participate	participate	VERB
fbem-28467	180	26	in	in	ADP
fbem-28467	180	27	public	public	ADJ
fbem-28467	180	28	welfare	welfare	NOUN
fbem-28467	180	29	activities	activity	NOUN
fbem-28467	180	30	,	,	PUNCT
fbem-28467	180	31	and	and	CCONJ
fbem-28467	180	32	participating	participate	VERB
fbem-28467	180	33	in	in	ADP
fbem-28467	180	34	projects	project	NOUN
fbem-28467	180	35	such	such	ADJ
fbem-28467	180	36	as	as	ADP
fbem-28467	180	37	social	social	ADJ
fbem-28467	180	38	assistance	assistance	NOUN
fbem-28467	180	39	and	and	CCONJ
fbem-28467	180	40	community	community	NOUN
fbem-28467	180	41	development	development	NOUN
fbem-28467	180	42	,	,	PUNCT
fbem-28467	180	43	so	so	SCONJ
fbem-28467	180	44	as	as	SCONJ
fbem-28467	180	45	to	to	PART
fbem-28467	180	46	exploit	exploit	VERB
fbem-28467	180	47	synergies	synergy	NOUN
fbem-28467	180	48	.	.	PUNCT
fbem-28467	181	1	environmental	environmental	ADJ
fbem-28467	181	2	responsibility	responsibility	NOUN
fbem-28467	181	3	:	:	PUNCT
fbem-28467	181	4	the	the	DET
fbem-28467	181	5	framework	framework	NOUN
fbem-28467	181	6	underscores	underscore	VERB
fbem-28467	181	7	the	the	DET
fbem-28467	181	8	importance	importance	NOUN
fbem-28467	181	9	of	of	ADP
fbem-28467	181	10	environmental	environmental	ADJ
fbem-28467	181	11	investments	investment	NOUN
fbem-28467	181	12	(	(	PUNCT
fbem-28467	181	13	ei	ei	NOUN
fbem-28467	181	14	)	)	PUNCT
fbem-28467	181	15	as	as	ADP
fbem-28467	181	16	a	a	DET
fbem-28467	181	17	reflection	reflection	NOUN
fbem-28467	181	18	of	of	ADP
fbem-28467	181	19	a	a	DET
fbem-28467	181	20	company	company	NOUN
fbem-28467	181	21	's	's	PART
fbem-28467	181	22	commitment	commitment	NOUN
fbem-28467	181	23	to	to	ADP
fbem-28467	181	24	sustainable	sustainable	ADJ
fbem-28467	181	25	development	development	NOUN
fbem-28467	181	26	.	.	PUNCT
fbem-28467	182	1	improve	improve	VERB
fbem-28467	182	2	operational	operational	ADJ
fbem-28467	182	3	efficiency	efficiency	NOUN
fbem-28467	182	4	and	and	CCONJ
fbem-28467	182	5	reduce	reduce	VERB
fbem-28467	182	6	resource	resource	NOUN
fbem-28467	182	7	consumption	consumption	NOUN
fbem-28467	182	8	:	:	PUNCT
fbem-28467	182	9	without	without	ADP
fbem-28467	182	10	significantly	significantly	ADV
fbem-28467	182	11	increasing	increase	VERB
fbem-28467	182	12	the	the	DET
fbem-28467	182	13	total	total	ADJ
fbem-28467	182	14	amount	amount	NOUN
fbem-28467	182	15	of	of	ADP
fbem-28467	182	16	environmental	environmental	ADJ
fbem-28467	182	17	investment	investment	NOUN
fbem-28467	182	18	,	,	PUNCT
fbem-28467	182	19	companies	company	NOUN
fbem-28467	182	20	can	can	AUX
fbem-28467	182	21	still	still	ADV
fbem-28467	182	22	fulfill	fulfill	VERB
fbem-28467	182	23	their	their	PRON
fbem-28467	182	24	environmental	environmental	ADJ
fbem-28467	182	25	responsibility	responsibility	NOUN
fbem-28467	182	26	and	and	CCONJ
fbem-28467	182	27	reduce	reduce	VERB
fbem-28467	182	28	their	their	PRON
fbem-28467	182	29	environmental	environmental	ADJ
fbem-28467	182	30	impact	impact	NOUN
fbem-28467	182	31	by	by	ADP
fbem-28467	182	32	optimizing	optimize	VERB
fbem-28467	182	33	production	production	NOUN
fbem-28467	182	34	processes	process	NOUN
fbem-28467	182	35	,	,	PUNCT
fbem-28467	182	36	reducing	reduce	VERB
fbem-28467	182	37	the	the	DET
fbem-28467	182	38	consumption	consumption	NOUN
fbem-28467	182	39	of	of	ADP
fbem-28467	182	40	energy	energy	NOUN
fbem-28467	182	41	and	and	CCONJ
fbem-28467	182	42	raw	raw	ADJ
fbem-28467	182	43	materials	material	NOUN
fbem-28467	182	44	,	,	PUNCT
fbem-28467	182	45	and	and	CCONJ
fbem-28467	182	46	implementing	implement	VERB
fbem-28467	182	47	green	green	ADJ
fbem-28467	182	48	offices	office	NOUN
fbem-28467	182	49	.	.	PUNCT
fbem-28467	183	1	5	5	X
fbem-28467	183	2	.	.	X
fbem-28467	183	3	conclusion	conclusion	NOUN
fbem-28467	183	4	and	and	CCONJ
fbem-28467	183	5	recommendations	recommendation	NOUN
fbem-28467	183	6	5.1	5.1	NUM
fbem-28467	183	7	.	.	PUNCT
fbem-28467	184	1	conclusion	conclusion	NOUN
fbem-28467	184	2	(	(	PUNCT
fbem-28467	184	3	1	1	X
fbem-28467	184	4	)	)	PUNCT
fbem-28467	184	5	the	the	DET
fbem-28467	184	6	study	study	NOUN
fbem-28467	184	7	provides	provide	VERB
fbem-28467	184	8	an	an	DET
fbem-28467	184	9	analysis	analysis	NOUN
fbem-28467	184	10	of	of	ADP
fbem-28467	184	11	enterprise	enterprise	NOUN
fbem-28467	184	12	size	size	NOUN
fbem-28467	184	13	(	(	PUNCT
fbem-28467	184	14	size	size	NOUN
fbem-28467	184	15	)	)	PUNCT
fbem-28467	184	16	and	and	CCONJ
fbem-28467	184	17	ownership	ownership	NOUN
fbem-28467	184	18	(	(	PUNCT
fbem-28467	184	19	own	own	ADJ
fbem-28467	184	20	)	)	PUNCT
fbem-28467	184	21	for	for	ADP
fbem-28467	184	22	the	the	DET
fbem-28467	184	23	sample	sample	NOUN
fbem-28467	184	24	companies	company	NOUN
fbem-28467	184	25	.	.	PUNCT
fbem-28467	185	1	descriptive	descriptive	ADJ
fbem-28467	185	2	statistics	statistic	NOUN
fbem-28467	185	3	show	show	VERB
fbem-28467	185	4	that	that	DET
fbem-28467	185	5	size	size	NOUN
fbem-28467	185	6	,	,	PUNCT
fbem-28467	185	7	defined	define	VERB
fbem-28467	185	8	as	as	ADP
fbem-28467	185	9	the	the	DET
fbem-28467	185	10	logarithm	logarithm	NOUN
fbem-28467	185	11	of	of	ADP
fbem-28467	185	12	total	total	ADJ
fbem-28467	185	13	assets	asset	NOUN
fbem-28467	185	14	,	,	PUNCT
fbem-28467	185	15	ranges	range	VERB
fbem-28467	185	16	from	from	ADP
fbem-28467	185	17	19.939	19.939	NUM
fbem-28467	185	18	to	to	ADP
fbem-28467	185	19	28.697	28.697	NUM
fbem-28467	185	20	with	with	ADP
fbem-28467	185	21	a	a	DET
fbem-28467	185	22	mean	mean	NOUN
fbem-28467	185	23	of	of	ADP
fbem-28467	185	24	24.472	24.472	NUM
fbem-28467	185	25	,	,	PUNCT
fbem-28467	185	26	indicating	indicate	VERB
fbem-28467	185	27	relatively	relatively	ADV
fbem-28467	185	28	small	small	ADJ
fbem-28467	185	29	variation	variation	NOUN
fbem-28467	185	30	in	in	ADP
fbem-28467	185	31	company	company	NOUN
fbem-28467	185	32	size	size	NOUN
fbem-28467	185	33	across	across	ADP
fbem-28467	185	34	the	the	DET
fbem-28467	185	35	sample	sample	NOUN
fbem-28467	185	36	.	.	PUNCT
fbem-28467	186	1	own	own	ADJ
fbem-28467	186	2	,	,	PUNCT
fbem-28467	186	3	indicating	indicate	VERB
fbem-28467	186	4	ownership	ownership	NOUN
fbem-28467	186	5	type	type	NOUN
fbem-28467	186	6	(	(	PUNCT
fbem-28467	186	7	1	1	NUM
fbem-28467	186	8	for	for	ADP
fbem-28467	186	9	stateowned	stateowne	VERB
fbem-28467	186	10	and	and	CCONJ
fbem-28467	186	11	0	0	NUM
fbem-28467	186	12	for	for	ADP
fbem-28467	186	13	non	non	ADJ
fbem-28467	186	14	-	-	ADJ
fbem-28467	186	15	state	state	NOUN
fbem-28467	186	16	-	-	PUNCT
fbem-28467	186	17	owned	own	VERB
fbem-28467	186	18	)	)	PUNCT
fbem-28467	186	19	,	,	PUNCT
fbem-28467	186	20	has	have	VERB
fbem-28467	186	21	a	a	DET
fbem-28467	186	22	mean	mean	NOUN
fbem-28467	186	23	of	of	ADP
fbem-28467	186	24	0.495	0.495	NUM
fbem-28467	186	25	,	,	PUNCT
fbem-28467	186	26	suggesting	suggest	VERB
fbem-28467	186	27	an	an	DET
fbem-28467	186	28	almost	almost	ADV
fbem-28467	186	29	equal	equal	ADJ
fbem-28467	186	30	distribution	distribution	NOUN
fbem-28467	186	31	between	between	ADP
fbem-28467	186	32	state	state	NOUN
fbem-28467	186	33	-	-	PUNCT
fbem-28467	186	34	owned	own	VERB
fbem-28467	186	35	and	and	CCONJ
fbem-28467	186	36	non	non	ADJ
fbem-28467	186	37	-	-	ADJ
fbem-28467	186	38	state	state	NOUN
fbem-28467	186	39	-	-	PUNCT
fbem-28467	186	40	owned	own	VERB
fbem-28467	186	41	enterprises	enterprise	NOUN
fbem-28467	186	42	in	in	ADP
fbem-28467	186	43	the	the	DET
fbem-28467	186	44	sample	sample	NOUN
fbem-28467	186	45	.	.	PUNCT
fbem-28467	187	1	these	these	DET
fbem-28467	187	2	results	result	NOUN
fbem-28467	187	3	highlight	highlight	VERB
fbem-28467	187	4	minor	minor	ADJ
fbem-28467	187	5	differences	difference	NOUN
fbem-28467	187	6	in	in	ADP
fbem-28467	187	7	size	size	NOUN
fbem-28467	187	8	and	and	CCONJ
fbem-28467	187	9	balanced	balanced	ADJ
fbem-28467	187	10	ownership	ownership	NOUN
fbem-28467	187	11	representation	representation	NOUN
fbem-28467	187	12	among	among	ADP
fbem-28467	187	13	the	the	DET
fbem-28467	187	14	companies	company	NOUN
fbem-28467	187	15	studied	study	VERB
fbem-28467	187	16	.	.	PUNCT
fbem-28467	188	1	(	(	PUNCT
fbem-28467	188	2	2	2	X
fbem-28467	188	3	)	)	PUNCT
fbem-28467	188	4	the	the	DET
fbem-28467	188	5	analysis	analysis	NOUN
fbem-28467	188	6	results	result	VERB
fbem-28467	188	7	in	in	ADP
fbem-28467	188	8	chapter	chapter	NOUN
fbem-28467	188	9	3	3	NUM
fbem-28467	188	10	show	show	VERB
fbem-28467	188	11	significant	significant	ADJ
fbem-28467	188	12	differences	difference	NOUN
fbem-28467	188	13	in	in	ADP
fbem-28467	188	14	economic	economic	ADJ
fbem-28467	188	15	value	value	NOUN
fbem-28467	188	16	added	add	VERB
fbem-28467	188	17	(	(	PUNCT
fbem-28467	188	18	eva	eva	PROPN
fbem-28467	188	19	)	)	PUNCT
fbem-28467	188	20	,	,	PUNCT
fbem-28467	188	21	return	return	VERB
fbem-28467	188	22	on	on	ADP
fbem-28467	188	23	equity	equity	NOUN
fbem-28467	188	24	(	(	PUNCT
fbem-28467	188	25	roe	roe	PROPN
fbem-28467	188	26	)	)	PUNCT
fbem-28467	188	27	,	,	PUNCT
fbem-28467	188	28	and	and	CCONJ
fbem-28467	188	29	tobin	tobin	PROPN
fbem-28467	188	30	's	's	PART
fbem-28467	188	31	q	q	NOUN
fbem-28467	188	32	ratio	ratio	NOUN
fbem-28467	188	33	(	(	PUNCT
fbem-28467	188	34	tqr	tqr	NOUN
fbem-28467	188	35	)	)	PUNCT
fbem-28467	188	36	among	among	ADP
fbem-28467	188	37	the	the	DET
fbem-28467	188	38	selected	select	VERB
fbem-28467	188	39	sample	sample	NOUN
fbem-28467	188	40	companies	company	NOUN
fbem-28467	188	41	.	.	PUNCT
fbem-28467	189	1	some	some	DET
fbem-28467	189	2	companies	company	NOUN
fbem-28467	189	3	are	be	AUX
fbem-28467	189	4	able	able	ADJ
fbem-28467	189	5	to	to	PART
fbem-28467	189	6	create	create	VERB
fbem-28467	189	7	considerable	considerable	ADJ
fbem-28467	189	8	economic	economic	ADJ
fbem-28467	189	9	value	value	NOUN
fbem-28467	189	10	and	and	CCONJ
fbem-28467	189	11	achieve	achieve	VERB
fbem-28467	189	12	high	high	ADJ
fbem-28467	189	13	market	market	NOUN
fbem-28467	189	14	valuations	valuation	NOUN
fbem-28467	189	15	,	,	PUNCT
fbem-28467	189	16	while	while	SCONJ
fbem-28467	189	17	others	other	NOUN
fbem-28467	189	18	face	face	VERB
fbem-28467	189	19	financial	financial	ADJ
fbem-28467	189	20	difficulties	difficulty	NOUN
fbem-28467	189	21	or	or	CCONJ
fbem-28467	189	22	lower	low	ADJ
fbem-28467	189	23	market	market	NOUN
fbem-28467	189	24	recognition	recognition	NOUN
fbem-28467	189	25	.	.	PUNCT
fbem-28467	190	1	(	(	PUNCT
fbem-28467	190	2	3	3	X
fbem-28467	190	3	)	)	PUNCT
fbem-28467	190	4	the	the	DET
fbem-28467	190	5	study	study	NOUN
fbem-28467	190	6	examines	examine	VERB
fbem-28467	190	7	the	the	DET
fbem-28467	190	8	relationship	relationship	NOUN
fbem-28467	190	9	between	between	ADP
fbem-28467	190	10	enterprise	enterprise	NOUN
fbem-28467	190	11	size	size	NOUN
fbem-28467	190	12	(	(	PUNCT
fbem-28467	190	13	size	size	NOUN
fbem-28467	190	14	)	)	PUNCT
fbem-28467	190	15	and	and	CCONJ
fbem-28467	190	16	ownership	ownership	NOUN
fbem-28467	190	17	structure	structure	NOUN
fbem-28467	190	18	(	(	PUNCT
fbem-28467	190	19	own	own	ADJ
fbem-28467	190	20	)	)	PUNCT
fbem-28467	190	21	and	and	CCONJ
fbem-28467	190	22	their	their	PRON
fbem-28467	190	23	impact	impact	NOUN
fbem-28467	190	24	on	on	ADP
fbem-28467	190	25	enterprise	enterprise	NOUN
fbem-28467	190	26	value	value	NOUN
fbem-28467	190	27	(	(	PUNCT
fbem-28467	190	28	eva	eva	PROPN
fbem-28467	190	29	,	,	PUNCT
fbem-28467	190	30	roe	roe	NOUN
fbem-28467	190	31	,	,	PUNCT
fbem-28467	190	32	and	and	CCONJ
fbem-28467	190	33	tobin	tobin	PROPN
fbem-28467	190	34	’s	’s	PART
fbem-28467	190	35	q	q	NOUN
fbem-28467	190	36	)	)	PUNCT
fbem-28467	190	37	.	.	PUNCT
fbem-28467	191	1	pearson	pearson	PROPN
fbem-28467	191	2	correlation	correlation	NOUN
fbem-28467	191	3	analysis	analysis	NOUN
fbem-28467	191	4	reveals	reveal	VERB
fbem-28467	191	5	significant	significant	ADJ
fbem-28467	191	6	negative	negative	ADJ
fbem-28467	191	7	relationships	relationship	NOUN
fbem-28467	191	8	between	between	ADP
fbem-28467	191	9	both	both	DET
fbem-28467	191	10	size	size	NOUN
fbem-28467	191	11	and	and	CCONJ
fbem-28467	191	12	own	own	ADJ
fbem-28467	191	13	with	with	ADP
fbem-28467	191	14	each	each	PRON
fbem-28467	191	15	of	of	ADP
fbem-28467	191	16	the	the	DET
fbem-28467	191	17	three	three	NUM
fbem-28467	191	18	value	value	NOUN
fbem-28467	191	19	indicators	indicator	NOUN
fbem-28467	191	20	.	.	PUNCT
fbem-28467	192	1	larger	large	ADJ
fbem-28467	192	2	companies	company	NOUN
fbem-28467	192	3	exhibit	exhibit	VERB
fbem-28467	192	4	lower	low	ADJ
fbem-28467	192	5	eva	eva	PROPN
fbem-28467	192	6	and	and	CCONJ
fbem-28467	192	7	roe	roe	PROPN
fbem-28467	192	8	,	,	PUNCT
fbem-28467	192	9	likely	likely	ADJ
fbem-28467	192	10	due	due	ADP
fbem-28467	192	11	to	to	ADP
fbem-28467	192	12	the	the	DET
fbem-28467	192	13	increased	increase	VERB
fbem-28467	192	14	complexity	complexity	NOUN
fbem-28467	192	15	and	and	CCONJ
fbem-28467	192	16	cost	cost	NOUN
fbem-28467	192	17	of	of	ADP
fbem-28467	192	18	managing	manage	VERB
fbem-28467	192	19	scale	scale	NOUN
fbem-28467	192	20	,	,	PUNCT
fbem-28467	192	21	and	and	CCONJ
fbem-28467	192	22	have	have	VERB
fbem-28467	192	23	a	a	DET
fbem-28467	192	24	notably	notably	ADV
fbem-28467	192	25	lower	low	ADJ
fbem-28467	192	26	tobin	tobin	NOUN
fbem-28467	192	27	’s	’s	PART
fbem-28467	192	28	q	q	NOUN
fbem-28467	192	29	,	,	PUNCT
fbem-28467	192	30	suggesting	suggest	VERB
fbem-28467	192	31	investor	investor	NOUN
fbem-28467	192	32	preference	preference	NOUN
fbem-28467	192	33	for	for	ADP
fbem-28467	192	34	smaller	small	ADJ
fbem-28467	192	35	firms	firm	NOUN
fbem-28467	192	36	with	with	ADP
fbem-28467	192	37	higher	high	ADJ
fbem-28467	192	38	growth	growth	NOUN
fbem-28467	192	39	potential	potential	NOUN
fbem-28467	192	40	.	.	PUNCT
fbem-28467	193	1	state	state	NOUN
fbem-28467	193	2	-	-	PUNCT
fbem-28467	193	3	owned	own	VERB
fbem-28467	193	4	enterprises	enterprise	NOUN
fbem-28467	193	5	(	(	PUNCT
fbem-28467	193	6	own	own	ADJ
fbem-28467	193	7	)	)	PUNCT
fbem-28467	193	8	also	also	ADV
fbem-28467	193	9	display	display	VERB
fbem-28467	193	10	lower	low	ADJ
fbem-28467	193	11	eva	eva	PROPN
fbem-28467	193	12	and	and	CCONJ
fbem-28467	193	13	roe	roe	PROPN
fbem-28467	193	14	,	,	PUNCT
fbem-28467	193	15	which	which	PRON
fbem-28467	193	16	may	may	AUX
fbem-28467	193	17	be	be	AUX
fbem-28467	193	18	linked	link	VERB
fbem-28467	193	19	to	to	ADP
fbem-28467	193	20	less	less	ADV
fbem-28467	193	21	efficient	efficient	ADJ
fbem-28467	193	22	management	management	NOUN
fbem-28467	193	23	practices	practice	NOUN
fbem-28467	193	24	,	,	PUNCT
fbem-28467	193	25	and	and	CCONJ
fbem-28467	193	26	a	a	DET
fbem-28467	193	27	lower	low	ADJ
fbem-28467	193	28	tobin	tobin	NOUN
fbem-28467	193	29	’s	’s	PART
fbem-28467	193	30	q	q	NOUN
fbem-28467	193	31	,	,	PUNCT
fbem-28467	193	32	reflecting	reflect	VERB
fbem-28467	193	33	market	market	NOUN
fbem-28467	193	34	concerns	concern	NOUN
fbem-28467	193	35	over	over	ADP
fbem-28467	193	36	agility	agility	NOUN
fbem-28467	193	37	and	and	CCONJ
fbem-28467	193	38	transparency	transparency	NOUN
fbem-28467	193	39	.	.	PUNCT
fbem-28467	194	1	consequently	consequently	ADV
fbem-28467	194	2	,	,	PUNCT
fbem-28467	194	3	both	both	PRON
fbem-28467	194	4	larger	large	ADJ
fbem-28467	194	5	company	company	NOUN
fbem-28467	194	6	size	size	NOUN
fbem-28467	194	7	and	and	CCONJ
fbem-28467	194	8	state	state	NOUN
fbem-28467	194	9	ownership	ownership	NOUN
fbem-28467	194	10	are	be	AUX
fbem-28467	194	11	associated	associate	VERB
fbem-28467	194	12	with	with	ADP
fbem-28467	194	13	lower	low	ADJ
fbem-28467	194	14	enterprise	enterprise	NOUN
fbem-28467	194	15	value	value	NOUN
fbem-28467	194	16	.	.	PUNCT
fbem-28467	195	1	(	(	PUNCT
fbem-28467	195	2	4	4	X
fbem-28467	195	3	)	)	PUNCT
fbem-28467	195	4	there	there	PRON
fbem-28467	195	5	are	be	VERB
fbem-28467	195	6	significant	significant	ADJ
fbem-28467	195	7	differences	difference	NOUN
fbem-28467	195	8	among	among	ADP
fbem-28467	195	9	the	the	DET
fbem-28467	195	10	sample	sample	NOUN
fbem-28467	195	11	companies	company	NOUN
fbem-28467	195	12	in	in	ADP
fbem-28467	195	13	four	four	NUM
fbem-28467	195	14	areas	area	NOUN
fbem-28467	195	15	:	:	PUNCT
fbem-28467	196	1	economic	economic	ADJ
fbem-28467	196	2	,	,	PUNCT
fbem-28467	196	3	legal	legal	ADJ
fbem-28467	196	4	,	,	PUNCT
fbem-28467	196	5	public	public	ADJ
fbem-28467	196	6	welfare	welfare	NOUN
fbem-28467	196	7	and	and	CCONJ
fbem-28467	196	8	environmental	environmental	ADJ
fbem-28467	196	9	responsibility	responsibility	NOUN
fbem-28467	196	10	.	.	PUNCT
fbem-28467	197	1	while	while	SCONJ
fbem-28467	197	2	most	most	ADJ
fbem-28467	197	3	companies	company	NOUN
fbem-28467	197	4	show	show	VERB
fbem-28467	197	5	some	some	DET
fbem-28467	197	6	performance	performance	NOUN
fbem-28467	197	7	in	in	ADP
fbem-28467	197	8	social	social	ADJ
fbem-28467	197	9	responsibility	responsibility	NOUN
fbem-28467	197	10	,	,	PUNCT
fbem-28467	197	11	the	the	DET
fbem-28467	197	12	level	level	NOUN
fbem-28467	197	13	of	of	ADP
fbem-28467	197	14	engagement	engagement	NOUN
fbem-28467	197	15	in	in	ADP
fbem-28467	197	16	specific	specific	ADJ
fbem-28467	197	17	areas	area	NOUN
fbem-28467	197	18	(	(	PUNCT
fbem-28467	197	19	e.g.	e.g.	ADV
fbem-28467	197	20	,	,	PUNCT
fbem-28467	197	21	dividend	dividend	NOUN
fbem-28467	197	22	payments	payment	NOUN
fbem-28467	197	23	,	,	PUNCT
fbem-28467	197	24	number	number	NOUN
fbem-28467	197	25	of	of	ADP
fbem-28467	197	26	lawsuits	lawsuit	NOUN
fbem-28467	197	27	,	,	PUNCT
fbem-28467	197	28	social	social	ADJ
fbem-28467	197	29	donations	donation	NOUN
fbem-28467	197	30	,	,	PUNCT
fbem-28467	197	31	and	and	CCONJ
fbem-28467	197	32	environmental	environmental	ADJ
fbem-28467	197	33	investments	investment	NOUN
fbem-28467	197	34	)	)	PUNCT
fbem-28467	197	35	varies	vary	VERB
fbem-28467	197	36	considerably	considerably	ADV
fbem-28467	197	37	.	.	PUNCT
fbem-28467	198	1	some	some	DET
fbem-28467	198	2	companies	company	NOUN
fbem-28467	198	3	are	be	AUX
fbem-28467	198	4	active	active	ADJ
fbem-28467	198	5	in	in	ADP
fbem-28467	198	6	social	social	ADJ
fbem-28467	198	7	responsibility	responsibility	NOUN
fbem-28467	198	8	and	and	CCONJ
fbem-28467	198	9	make	make	VERB
fbem-28467	198	10	substantial	substantial	ADJ
fbem-28467	198	11	contributions	contribution	NOUN
fbem-28467	198	12	,	,	PUNCT
fbem-28467	198	13	while	while	SCONJ
fbem-28467	198	14	others	other	NOUN
fbem-28467	198	15	are	be	AUX
fbem-28467	198	16	weak	weak	ADJ
fbem-28467	198	17	in	in	ADP
fbem-28467	198	18	certain	certain	ADJ
fbem-28467	198	19	areas	area	NOUN
fbem-28467	198	20	,	,	PUNCT
fbem-28467	198	21	possibly	possibly	ADV
fbem-28467	198	22	due	due	ADP
fbem-28467	198	23	to	to	ADP
fbem-28467	198	24	differences	difference	NOUN
fbem-28467	198	25	in	in	ADP
fbem-28467	198	26	financial	financial	ADJ
fbem-28467	198	27	status	status	NOUN
fbem-28467	198	28	,	,	PUNCT
fbem-28467	198	29	industry	industry	NOUN
fbem-28467	198	30	characteristics	characteristic	NOUN
fbem-28467	198	31	or	or	CCONJ
fbem-28467	198	32	management	management	NOUN
fbem-28467	198	33	strategies	strategy	NOUN
fbem-28467	198	34	.	.	PUNCT
fbem-28467	199	1	(	(	PUNCT
fbem-28467	199	2	5	5	NUM
fbem-28467	199	3	)	)	PUNCT
fbem-28467	199	4	in	in	ADP
fbem-28467	199	5	terms	term	NOUN
fbem-28467	199	6	of	of	ADP
fbem-28467	199	7	csr	csr	NOUN
fbem-28467	199	8	dimensions	dimension	NOUN
fbem-28467	199	9	,	,	PUNCT
fbem-28467	199	10	the	the	DET
fbem-28467	199	11	economic	economic	ADJ
fbem-28467	199	12	responsibility	responsibility	NOUN
fbem-28467	199	13	measured	measure	VERB
fbem-28467	199	14	by	by	ADP
fbem-28467	199	15	dividend	dividend	NOUN
fbem-28467	199	16	policy	policy	NOUN
fbem-28467	199	17	(	(	PUNCT
fbem-28467	199	18	dp	dp	NOUN
fbem-28467	199	19	)	)	PUNCT
fbem-28467	199	20	has	have	VERB
fbem-28467	199	21	the	the	DET
fbem-28467	199	22	greatest	great	ADJ
fbem-28467	199	23	positive	positive	ADJ
fbem-28467	199	24	impact	impact	NOUN
fbem-28467	199	25	on	on	ADP
fbem-28467	199	26	enterprise	enterprise	NOUN
fbem-28467	199	27	value	value	NOUN
fbem-28467	199	28	.	.	PUNCT
fbem-28467	200	1	law	law	NOUN
fbem-28467	200	2	(	(	PUNCT
fbem-28467	200	3	number	number	NOUN
fbem-28467	200	4	of	of	ADP
fbem-28467	200	5	lawsuits	lawsuit	NOUN
fbem-28467	200	6	)	)	PUNCT
fbem-28467	200	7	has	have	VERB
fbem-28467	200	8	a	a	DET
fbem-28467	200	9	negative	negative	ADJ
fbem-28467	200	10	impact	impact	NOUN
fbem-28467	200	11	on	on	ADP
fbem-28467	200	12	eva	eva	PROPN
fbem-28467	200	13	,	,	PUNCT
fbem-28467	200	14	because	because	SCONJ
fbem-28467	200	15	the	the	DET
fbem-28467	200	16	more	more	ADJ
fbem-28467	200	17	lawsuits	lawsuit	NOUN
fbem-28467	200	18	there	there	PRON
fbem-28467	200	19	are	be	VERB
fbem-28467	200	20	,	,	PUNCT
fbem-28467	200	21	the	the	PRON
fbem-28467	200	22	worse	bad	ADJ
fbem-28467	200	23	the	the	DET
fbem-28467	200	24	legal	legal	ADJ
fbem-28467	200	25	responsibility	responsibility	NOUN
fbem-28467	200	26	performance	performance	NOUN
fbem-28467	200	27	.	.	PUNCT
fbem-28467	201	1	public	public	ADJ
fbem-28467	201	2	welfare	welfare	NOUN
fbem-28467	201	3	responsibility	responsibility	NOUN
fbem-28467	201	4	measured	measure	VERB
fbem-28467	201	5	by	by	ADP
fbem-28467	201	6	tsd	tsd	PROPN
fbem-28467	201	7	has	have	VERB
fbem-28467	201	8	a	a	DET
fbem-28467	201	9	positive	positive	ADJ
fbem-28467	201	10	impact	impact	NOUN
fbem-28467	201	11	on	on	ADP
fbem-28467	201	12	enterprise	enterprise	NOUN
fbem-28467	201	13	value	value	NOUN
fbem-28467	201	14	,	,	PUNCT
fbem-28467	201	15	while	while	SCONJ
fbem-28467	201	16	environmental	environmental	ADJ
fbem-28467	201	17	responsibility	responsibility	NOUN
fbem-28467	201	18	measured	measure	VERB
fbem-28467	201	19	by	by	ADP
fbem-28467	201	20	ei	ei	NOUN
fbem-28467	201	21	has	have	VERB
fbem-28467	201	22	a	a	DET
fbem-28467	201	23	negative	negative	ADJ
fbem-28467	201	24	impact	impact	NOUN
fbem-28467	201	25	.	.	PUNCT
fbem-28467	202	1	(	(	PUNCT
fbem-28467	202	2	6	6	NUM
fbem-28467	202	3	)	)	PUNCT
fbem-28467	202	4	finally	finally	ADV
fbem-28467	202	5	,	,	PUNCT
fbem-28467	202	6	based	base	VERB
fbem-28467	202	7	on	on	ADP
fbem-28467	202	8	the	the	DET
fbem-28467	202	9	results	result	NOUN
fbem-28467	202	10	of	of	ADP
fbem-28467	202	11	the	the	DET
fbem-28467	202	12	analysis	analysis	NOUN
fbem-28467	202	13	,	,	PUNCT
fbem-28467	202	14	the	the	DET
fbem-28467	202	15	paper	paper	NOUN
fbem-28467	202	16	develops	develop	VERB
fbem-28467	202	17	an	an	DET
fbem-28467	202	18	enterprise	enterprise	NOUN
fbem-28467	202	19	value	value	NOUN
fbem-28467	202	20	framework	framework	NOUN
fbem-28467	202	21	that	that	PRON
fbem-28467	202	22	emphasizes	emphasize	VERB
fbem-28467	202	23	the	the	DET
fbem-28467	202	24	importance	importance	NOUN
fbem-28467	202	25	of	of	ADP
fbem-28467	202	26	improving	improve	VERB
fbem-28467	202	27	the	the	DET
fbem-28467	202	28	ability	ability	NOUN
fbem-28467	202	29	to	to	PART
fbem-28467	202	30	meet	meet	VERB
fbem-28467	202	31	economic	economic	ADJ
fbem-28467	202	32	and	and	CCONJ
fbem-28467	202	33	public	public	ADJ
fbem-28467	202	34	welfare	welfare	NOUN
fbem-28467	202	35	responsibilities	responsibility	NOUN
fbem-28467	202	36	and	and	CCONJ
fbem-28467	202	37	reducing	reduce	VERB
fbem-28467	202	38	the	the	DET
fbem-28467	202	39	negative	negative	ADJ
fbem-28467	202	40	impact	impact	NOUN
fbem-28467	202	41	of	of	ADP
fbem-28467	202	42	poor	poor	ADJ
fbem-28467	202	43	legal	legal	ADJ
fbem-28467	202	44	responsibility	responsibility	NOUN
fbem-28467	202	45	performance	performance	NOUN
fbem-28467	202	46	on	on	ADP
fbem-28467	202	47	enterprise	enterprise	NOUN
fbem-28467	202	48	value	value	NOUN
fbem-28467	202	49	.	.	PUNCT
fbem-28467	203	1	the	the	DET
fbem-28467	203	2	study	study	NOUN
fbem-28467	203	3	suggests	suggest	VERB
fbem-28467	203	4	that	that	SCONJ
fbem-28467	203	5	without	without	ADP
fbem-28467	203	6	increasing	increase	VERB
fbem-28467	203	7	their	their	PRON
fbem-28467	203	8	environmental	environmental	ADJ
fbem-28467	203	9	burden	burden	NOUN
fbem-28467	203	10	,	,	PUNCT
fbem-28467	203	11	companies	company	NOUN
fbem-28467	203	12	can	can	AUX
fbem-28467	203	13	better	well	ADV
fbem-28467	203	14	fulfill	fulfill	VERB
fbem-28467	203	15	their	their	PRON
fbem-28467	203	16	environmental	environmental	ADJ
fbem-28467	203	17	responsibilities	responsibility	NOUN
fbem-28467	203	18	and	and	CCONJ
fbem-28467	203	19	reduce	reduce	VERB
fbem-28467	203	20	their	their	PRON
fbem-28467	203	21	environmental	environmental	ADJ
fbem-28467	203	22	impact	impact	NOUN
fbem-28467	203	23	by	by	ADP
fbem-28467	203	24	optimizing	optimize	VERB
fbem-28467	203	25	production	production	NOUN
fbem-28467	203	26	processes	process	NOUN
fbem-28467	203	27	,	,	PUNCT
fbem-28467	203	28	reducing	reduce	VERB
fbem-28467	203	29	energy	energy	NOUN
fbem-28467	203	30	and	and	CCONJ
fbem-28467	203	31	raw	raw	ADJ
fbem-28467	203	32	material	material	NOUN
fbem-28467	203	33	consumption	consumption	NOUN
fbem-28467	203	34	,	,	PUNCT
fbem-28467	203	35	and	and	CCONJ
fbem-28467	203	36	implementing	implement	VERB
fbem-28467	203	37	green	green	ADJ
fbem-28467	203	38	offices	office	NOUN
fbem-28467	203	39	.	.	PUNCT
fbem-28467	204	1	advocates	advocate	VERB
fbem-28467	204	2	that	that	SCONJ
fbem-28467	204	3	companies	company	NOUN
fbem-28467	204	4	enhance	enhance	VERB
fbem-28467	204	5	value	value	NOUN
fbem-28467	204	6	by	by	ADP
fbem-28467	204	7	optimizing	optimize	VERB
fbem-28467	204	8	financial	financial	ADJ
fbem-28467	204	9	policies	policy	NOUN
fbem-28467	204	10	and	and	CCONJ
fbem-28467	204	11	strengthening	strengthen	VERB
fbem-28467	204	12	social	social	ADJ
fbem-28467	204	13	participation	participation	NOUN
fbem-28467	204	14	,	,	PUNCT
fbem-28467	204	15	and	and	CCONJ
fbem-28467	204	16	recommends	recommend	VERB
fbem-28467	204	17	that	that	SCONJ
fbem-28467	204	18	companies	company	NOUN
fbem-28467	204	19	strictly	strictly	ADV
fbem-28467	204	20	comply	comply	VERB
fbem-28467	204	21	with	with	ADP
fbem-28467	204	22	the	the	DET
fbem-28467	204	23	law	law	NOUN
fbem-28467	204	24	to	to	PART
fbem-28467	204	25	achieve	achieve	VERB
fbem-28467	204	26	more	more	ADV
fbem-28467	204	27	comprehensive	comprehensive	ADJ
fbem-28467	204	28	value	value	NOUN
fbem-28467	204	29	creation	creation	NOUN
fbem-28467	204	30	.	.	PUNCT
fbem-28467	205	1	this	this	DET
fbem-28467	205	2	hierarchical	hierarchical	ADJ
fbem-28467	205	3	summary	summary	NOUN
fbem-28467	205	4	clearly	clearly	ADV
fbem-28467	205	5	outlines	outline	VERB
fbem-28467	205	6	the	the	DET
fbem-28467	205	7	key	key	ADJ
fbem-28467	205	8	findings	finding	NOUN
fbem-28467	205	9	of	of	ADP
fbem-28467	205	10	this	this	DET
fbem-28467	205	11	study	study	NOUN
fbem-28467	205	12	and	and	CCONJ
fbem-28467	205	13	lays	lay	VERB
fbem-28467	205	14	the	the	DET
fbem-28467	205	15	foundation	foundation	NOUN
fbem-28467	205	16	for	for	ADP
fbem-28467	205	17	the	the	DET
fbem-28467	205	18	following	follow	VERB
fbem-28467	205	19	recommendations	recommendation	NOUN
fbem-28467	205	20	.	.	PUNCT
fbem-28467	206	1	5.2	5.2	NUM
fbem-28467	206	2	.	.	PUNCT
fbem-28467	206	3	recommendations	recommendation	NOUN
fbem-28467	206	4	(	(	PUNCT
fbem-28467	206	5	1	1	X
fbem-28467	206	6	)	)	PUNCT
fbem-28467	206	7	to	to	PART
fbem-28467	206	8	enhance	enhance	VERB
fbem-28467	206	9	enterprise	enterprise	NOUN
fbem-28467	206	10	value	value	NOUN
fbem-28467	206	11	,	,	PUNCT
fbem-28467	206	12	companies	company	NOUN
fbem-28467	206	13	should	should	AUX
fbem-28467	206	14	consider	consider	VERB
fbem-28467	206	15	optimizing	optimize	VERB
fbem-28467	206	16	both	both	CCONJ
fbem-28467	206	17	scale	scale	NOUN
fbem-28467	206	18	and	and	CCONJ
fbem-28467	206	19	ownership	ownership	NOUN
fbem-28467	206	20	structure	structure	NOUN
fbem-28467	206	21	.	.	PUNCT
fbem-28467	207	1	337	337	NUM
fbem-28467	207	2	firms	firm	NOUN
fbem-28467	207	3	with	with	ADP
fbem-28467	207	4	larger	large	ADJ
fbem-28467	207	5	asset	asset	NOUN
fbem-28467	207	6	bases	basis	NOUN
fbem-28467	207	7	can	can	AUX
fbem-28467	207	8	benefit	benefit	VERB
fbem-28467	207	9	from	from	ADP
fbem-28467	207	10	economies	economy	NOUN
fbem-28467	207	11	of	of	ADP
fbem-28467	207	12	scale	scale	NOUN
fbem-28467	207	13	and	and	CCONJ
fbem-28467	207	14	improved	improved	ADJ
fbem-28467	207	15	capital	capital	NOUN
fbem-28467	207	16	efficiency	efficiency	NOUN
fbem-28467	207	17	,	,	PUNCT
fbem-28467	207	18	yet	yet	CCONJ
fbem-28467	207	19	should	should	AUX
fbem-28467	207	20	actively	actively	ADV
fbem-28467	207	21	manage	manage	VERB
fbem-28467	207	22	operational	operational	ADJ
fbem-28467	207	23	efficiency	efficiency	NOUN
fbem-28467	207	24	to	to	PART
fbem-28467	207	25	prevent	prevent	VERB
fbem-28467	207	26	size	size	NOUN
fbem-28467	207	27	from	from	ADP
fbem-28467	207	28	negatively	negatively	ADV
fbem-28467	207	29	impacting	impact	VERB
fbem-28467	207	30	profitability	profitability	NOUN
fbem-28467	207	31	.	.	PUNCT
fbem-28467	208	1	for	for	ADP
fbem-28467	208	2	state	state	NOUN
fbem-28467	208	3	-	-	PUNCT
fbem-28467	208	4	owned	own	VERB
fbem-28467	208	5	enterprises	enterprise	NOUN
fbem-28467	208	6	,	,	PUNCT
fbem-28467	208	7	adopting	adopt	VERB
fbem-28467	208	8	market	market	NOUN
fbem-28467	208	9	-	-	PUNCT
fbem-28467	208	10	oriented	orient	VERB
fbem-28467	208	11	governance	governance	NOUN
fbem-28467	208	12	practices	practice	NOUN
fbem-28467	208	13	may	may	AUX
fbem-28467	208	14	help	help	VERB
fbem-28467	208	15	to	to	PART
fbem-28467	208	16	drive	drive	VERB
fbem-28467	208	17	competitiveness	competitiveness	NOUN
fbem-28467	208	18	and	and	CCONJ
fbem-28467	208	19	innovation	innovation	NOUN
fbem-28467	208	20	,	,	PUNCT
fbem-28467	208	21	aligning	align	VERB
fbem-28467	208	22	more	more	ADV
fbem-28467	208	23	closely	closely	ADV
fbem-28467	208	24	with	with	ADP
fbem-28467	208	25	private	private	ADJ
fbem-28467	208	26	-	-	PUNCT
fbem-28467	208	27	sector	sector	NOUN
fbem-28467	208	28	efficiencies	efficiency	NOUN
fbem-28467	208	29	.	.	PUNCT
fbem-28467	209	1	additionally	additionally	ADV
fbem-28467	209	2	,	,	PUNCT
fbem-28467	209	3	fostering	foster	VERB
fbem-28467	209	4	a	a	DET
fbem-28467	209	5	balanced	balanced	ADJ
fbem-28467	209	6	ownership	ownership	NOUN
fbem-28467	209	7	structure	structure	NOUN
fbem-28467	209	8	can	can	AUX
fbem-28467	209	9	attract	attract	VERB
fbem-28467	209	10	diverse	diverse	ADJ
fbem-28467	209	11	investments	investment	NOUN
fbem-28467	209	12	and	and	CCONJ
fbem-28467	209	13	promote	promote	VERB
fbem-28467	209	14	accountability	accountability	NOUN
fbem-28467	209	15	,	,	PUNCT
fbem-28467	209	16	which	which	PRON
fbem-28467	209	17	in	in	ADP
fbem-28467	209	18	turn	turn	NOUN
fbem-28467	209	19	can	can	AUX
fbem-28467	209	20	enhance	enhance	VERB
fbem-28467	209	21	return	return	NOUN
fbem-28467	209	22	on	on	ADP
fbem-28467	209	23	equity	equity	NOUN
fbem-28467	209	24	(	(	PUNCT
fbem-28467	209	25	roe	roe	PROPN
fbem-28467	209	26	)	)	PUNCT
fbem-28467	209	27	and	and	CCONJ
fbem-28467	209	28	market	market	NOUN
fbem-28467	209	29	valuation	valuation	NOUN
fbem-28467	209	30	indicators	indicator	NOUN
fbem-28467	209	31	like	like	ADP
fbem-28467	209	32	tobin	tobin	PROPN
fbem-28467	209	33	’s	’s	PART
fbem-28467	209	34	q	q	X
fbem-28467	209	35	,	,	PUNCT
fbem-28467	209	36	ultimately	ultimately	ADV
fbem-28467	209	37	boosting	boost	VERB
fbem-28467	209	38	overall	overall	ADJ
fbem-28467	209	39	enterprise	enterprise	NOUN
fbem-28467	209	40	value	value	NOUN
fbem-28467	209	41	.	.	PUNCT
fbem-28467	210	1	(	(	PUNCT
fbem-28467	210	2	2	2	X
fbem-28467	210	3	)	)	PUNCT
fbem-28467	210	4	enterprises	enterprise	NOUN
fbem-28467	210	5	should	should	AUX
fbem-28467	210	6	focus	focus	VERB
fbem-28467	210	7	on	on	ADP
fbem-28467	210	8	optimizing	optimize	VERB
fbem-28467	210	9	their	their	PRON
fbem-28467	210	10	economic	economic	ADJ
fbem-28467	210	11	responsibility	responsibility	NOUN
fbem-28467	210	12	performance	performance	NOUN
fbem-28467	210	13	,	,	PUNCT
fbem-28467	210	14	particularly	particularly	ADV
fbem-28467	210	15	through	through	ADP
fbem-28467	210	16	effective	effective	ADJ
fbem-28467	210	17	dividend	dividend	NOUN
fbem-28467	210	18	policies	policy	NOUN
fbem-28467	210	19	(	(	PUNCT
fbem-28467	210	20	dp	dp	NOUN
fbem-28467	210	21	)	)	PUNCT
fbem-28467	210	22	to	to	PART
fbem-28467	210	23	enhance	enhance	VERB
fbem-28467	210	24	eva	eva	PROPN
fbem-28467	210	25	and	and	CCONJ
fbem-28467	210	26	roe	roe	PROPN
fbem-28467	210	27	.	.	PUNCT
fbem-28467	211	1	transparent	transparent	ADJ
fbem-28467	211	2	and	and	CCONJ
fbem-28467	211	3	consistent	consistent	ADJ
fbem-28467	211	4	dividend	dividend	NOUN
fbem-28467	211	5	payments	payment	NOUN
fbem-28467	211	6	can	can	AUX
fbem-28467	211	7	enhance	enhance	VERB
fbem-28467	211	8	investor	investor	NOUN
fbem-28467	211	9	confidence	confidence	NOUN
fbem-28467	211	10	and	and	CCONJ
fbem-28467	211	11	improve	improve	VERB
fbem-28467	211	12	market	market	NOUN
fbem-28467	211	13	awareness	awareness	NOUN
fbem-28467	211	14	.	.	PUNCT
fbem-28467	212	1	business	business	NOUN
fbem-28467	212	2	owners	owner	NOUN
fbem-28467	212	3	should	should	AUX
fbem-28467	212	4	prioritize	prioritize	VERB
fbem-28467	212	5	reinvestment	reinvestment	NOUN
fbem-28467	212	6	in	in	ADP
fbem-28467	212	7	longterm	longterm	ADJ
fbem-28467	212	8	growth	growth	NOUN
fbem-28467	212	9	and	and	CCONJ
fbem-28467	212	10	dividend	dividend	NOUN
fbem-28467	212	11	payments	payment	NOUN
fbem-28467	212	12	to	to	PART
fbem-28467	212	13	ensure	ensure	VERB
fbem-28467	212	14	sustainable	sustainable	ADJ
fbem-28467	212	15	profitability	profitability	NOUN
fbem-28467	212	16	.	.	PUNCT
fbem-28467	213	1	by	by	ADP
fbem-28467	213	2	strategically	strategically	ADV
fbem-28467	213	3	allocating	allocate	VERB
fbem-28467	213	4	resources	resource	NOUN
fbem-28467	213	5	for	for	ADP
fbem-28467	213	6	current	current	ADJ
fbem-28467	213	7	performance	performance	NOUN
fbem-28467	213	8	and	and	CCONJ
fbem-28467	213	9	future	future	ADJ
fbem-28467	213	10	expansion	expansion	NOUN
fbem-28467	213	11	,	,	PUNCT
fbem-28467	213	12	they	they	PRON
fbem-28467	213	13	can	can	AUX
fbem-28467	213	14	increase	increase	VERB
fbem-28467	213	15	shareholder	shareholder	NOUN
fbem-28467	213	16	value	value	NOUN
fbem-28467	213	17	while	while	SCONJ
fbem-28467	213	18	maintaining	maintain	VERB
fbem-28467	213	19	a	a	DET
fbem-28467	213	20	competitive	competitive	ADJ
fbem-28467	213	21	edge	edge	NOUN
fbem-28467	213	22	.	.	PUNCT
fbem-28467	214	1	(	(	PUNCT
fbem-28467	214	2	3	3	X
fbem-28467	214	3	)	)	PUNCT
fbem-28467	214	4	in	in	ADP
fbem-28467	214	5	order	order	NOUN
fbem-28467	214	6	to	to	PART
fbem-28467	214	7	reduce	reduce	VERB
fbem-28467	214	8	the	the	DET
fbem-28467	214	9	negative	negative	ADJ
fbem-28467	214	10	impact	impact	NOUN
fbem-28467	214	11	of	of	ADP
fbem-28467	214	12	legal	legal	ADJ
fbem-28467	214	13	issues	issue	NOUN
fbem-28467	214	14	on	on	ADP
fbem-28467	214	15	corporate	corporate	ADJ
fbem-28467	214	16	value	value	NOUN
fbem-28467	214	17	,	,	PUNCT
fbem-28467	214	18	companies	company	NOUN
fbem-28467	214	19	must	must	AUX
fbem-28467	214	20	strengthen	strengthen	VERB
fbem-28467	214	21	their	their	PRON
fbem-28467	214	22	performance	performance	NOUN
fbem-28467	214	23	in	in	ADP
fbem-28467	214	24	fulfilling	fulfil	VERB
fbem-28467	214	25	legal	legal	ADJ
fbem-28467	214	26	responsibilities	responsibility	NOUN
fbem-28467	214	27	.	.	PUNCT
fbem-28467	215	1	this	this	PRON
fbem-28467	215	2	can	can	AUX
fbem-28467	215	3	be	be	AUX
fbem-28467	215	4	achieved	achieve	VERB
fbem-28467	215	5	by	by	ADP
fbem-28467	215	6	ensuring	ensure	VERB
fbem-28467	215	7	strict	strict	ADJ
fbem-28467	215	8	compliance	compliance	NOUN
fbem-28467	215	9	with	with	ADP
fbem-28467	215	10	laws	law	NOUN
fbem-28467	215	11	and	and	CCONJ
fbem-28467	215	12	regulations	regulation	NOUN
fbem-28467	215	13	,	,	PUNCT
fbem-28467	215	14	thereby	thereby	ADV
fbem-28467	215	15	reducing	reduce	VERB
fbem-28467	215	16	legal	legal	ADJ
fbem-28467	215	17	disputes	dispute	NOUN
fbem-28467	215	18	and	and	CCONJ
fbem-28467	215	19	penalties	penalty	NOUN
fbem-28467	215	20	and	and	CCONJ
fbem-28467	215	21	protecting	protect	VERB
fbem-28467	215	22	shareholder	shareholder	NOUN
fbem-28467	215	23	interests	interest	NOUN
fbem-28467	215	24	.	.	PUNCT
fbem-28467	216	1	government	government	NOUN
fbem-28467	216	2	should	should	AUX
fbem-28467	216	3	ensure	ensure	VERB
fbem-28467	216	4	that	that	SCONJ
fbem-28467	216	5	regulations	regulation	NOUN
fbem-28467	216	6	are	be	AUX
fbem-28467	216	7	clear	clear	ADJ
fbem-28467	216	8	,	,	PUNCT
fbem-28467	216	9	fair	fair	ADJ
fbem-28467	216	10	,	,	PUNCT
fbem-28467	216	11	and	and	CCONJ
fbem-28467	216	12	enforced	enforce	VERB
fbem-28467	216	13	,	,	PUNCT
fbem-28467	216	14	creating	create	VERB
fbem-28467	216	15	a	a	DET
fbem-28467	216	16	level	level	NOUN
fbem-28467	216	17	playing	playing	NOUN
fbem-28467	216	18	field	field	NOUN
fbem-28467	216	19	for	for	ADP
fbem-28467	216	20	companies	company	NOUN
fbem-28467	216	21	.	.	PUNCT
fbem-28467	217	1	by	by	ADP
fbem-28467	217	2	promoting	promote	VERB
fbem-28467	217	3	transparency	transparency	NOUN
fbem-28467	217	4	,	,	PUNCT
fbem-28467	217	5	businesses	business	NOUN
fbem-28467	217	6	can	can	AUX
fbem-28467	217	7	comply	comply	VERB
fbem-28467	217	8	more	more	ADV
fbem-28467	217	9	easily	easily	ADV
fbem-28467	217	10	,	,	PUNCT
fbem-28467	217	11	reducing	reduce	VERB
fbem-28467	217	12	legal	legal	ADJ
fbem-28467	217	13	risks	risk	NOUN
fbem-28467	217	14	and	and	CCONJ
fbem-28467	217	15	fostering	foster	VERB
fbem-28467	217	16	a	a	DET
fbem-28467	217	17	trustworthy	trustworthy	ADJ
fbem-28467	217	18	business	business	NOUN
fbem-28467	217	19	environment	environment	NOUN
fbem-28467	217	20	.	.	PUNCT
fbem-28467	218	1	(	(	PUNCT
fbem-28467	218	2	4	4	X
fbem-28467	218	3	)	)	PUNCT
fbem-28467	218	4	it	it	PRON
fbem-28467	218	5	is	be	AUX
fbem-28467	218	6	recommended	recommend	VERB
fbem-28467	218	7	that	that	SCONJ
fbem-28467	218	8	companies	company	NOUN
fbem-28467	218	9	increase	increase	VERB
fbem-28467	218	10	their	their	PRON
fbem-28467	218	11	investment	investment	NOUN
fbem-28467	218	12	in	in	ADP
fbem-28467	218	13	public	public	ADJ
fbem-28467	218	14	welfare	welfare	NOUN
fbem-28467	218	15	responsibility	responsibility	NOUN
fbem-28467	218	16	as	as	ADP
fbem-28467	218	17	a	a	DET
fbem-28467	218	18	means	means	NOUN
fbem-28467	218	19	of	of	ADP
fbem-28467	218	20	improving	improve	VERB
fbem-28467	218	21	tobin	tobin	NOUN
fbem-28467	218	22	's	's	PART
fbem-28467	218	23	q	q	NOUN
fbem-28467	218	24	ratio	ratio	NOUN
fbem-28467	218	25	.	.	PUNCT
fbem-28467	219	1	enterprises	enterprise	NOUN
fbem-28467	219	2	can	can	AUX
fbem-28467	219	3	achieve	achieve	VERB
fbem-28467	219	4	this	this	PRON
fbem-28467	219	5	by	by	ADP
fbem-28467	219	6	increasing	increase	VERB
fbem-28467	219	7	charitable	charitable	ADJ
fbem-28467	219	8	donations	donation	NOUN
fbem-28467	219	9	(	(	PUNCT
fbem-28467	219	10	tsd	tsd	PROPN
fbem-28467	219	11	)	)	PUNCT
fbem-28467	219	12	and	and	CCONJ
fbem-28467	219	13	participating	participate	VERB
fbem-28467	219	14	in	in	ADP
fbem-28467	219	15	community	community	NOUN
fbem-28467	219	16	development	development	NOUN
fbem-28467	219	17	programs	program	NOUN
fbem-28467	219	18	,	,	PUNCT
fbem-28467	219	19	which	which	PRON
fbem-28467	219	20	can	can	AUX
fbem-28467	219	21	improve	improve	VERB
fbem-28467	219	22	their	their	PRON
fbem-28467	219	23	public	public	ADJ
fbem-28467	219	24	image	image	NOUN
fbem-28467	219	25	and	and	CCONJ
fbem-28467	219	26	brand	brand	NOUN
fbem-28467	219	27	value	value	NOUN
fbem-28467	219	28	.	.	PUNCT
fbem-28467	220	1	government	government	NOUN
fbem-28467	220	2	can	can	AUX
fbem-28467	220	3	encourage	encourage	VERB
fbem-28467	220	4	businesses	business	NOUN
fbem-28467	220	5	to	to	PART
fbem-28467	220	6	engage	engage	VERB
fbem-28467	220	7	in	in	ADP
fbem-28467	220	8	csr	csr	NOUN
fbem-28467	220	9	by	by	ADP
fbem-28467	220	10	offering	offer	VERB
fbem-28467	220	11	recognition	recognition	NOUN
fbem-28467	220	12	programs	program	NOUN
fbem-28467	220	13	or	or	CCONJ
fbem-28467	220	14	tax	tax	NOUN
fbem-28467	220	15	benefits	benefit	NOUN
fbem-28467	220	16	for	for	ADP
fbem-28467	220	17	companies	company	NOUN
fbem-28467	220	18	that	that	PRON
fbem-28467	220	19	contribute	contribute	VERB
fbem-28467	220	20	to	to	ADP
fbem-28467	220	21	public	public	ADJ
fbem-28467	220	22	welfare	welfare	NOUN
fbem-28467	220	23	and	and	CCONJ
fbem-28467	220	24	support	support	NOUN
fbem-28467	220	25	community	community	NOUN
fbem-28467	220	26	development	development	NOUN
fbem-28467	220	27	.	.	PUNCT
fbem-28467	221	1	(	(	PUNCT
fbem-28467	221	2	5	5	X
fbem-28467	221	3	)	)	PUNCT
fbem-28467	221	4	companies	company	NOUN
fbem-28467	221	5	should	should	AUX
fbem-28467	221	6	invest	invest	VERB
fbem-28467	221	7	in	in	ADP
fbem-28467	221	8	energy	energy	NOUN
fbem-28467	221	9	-	-	PUNCT
fbem-28467	221	10	efficient	efficient	ADJ
fbem-28467	221	11	processes	process	NOUN
fbem-28467	221	12	and	and	CCONJ
fbem-28467	221	13	sustainable	sustainable	ADJ
fbem-28467	221	14	supply	supply	NOUN
fbem-28467	221	15	chains	chain	NOUN
fbem-28467	221	16	to	to	PART
fbem-28467	221	17	minimize	minimize	VERB
fbem-28467	221	18	their	their	PRON
fbem-28467	221	19	environmental	environmental	ADJ
fbem-28467	221	20	impact	impact	NOUN
fbem-28467	221	21	while	while	SCONJ
fbem-28467	221	22	reducing	reduce	VERB
fbem-28467	221	23	costs	cost	NOUN
fbem-28467	221	24	.	.	PUNCT
fbem-28467	222	1	in	in	ADP
fbem-28467	222	2	the	the	DET
fbem-28467	222	3	long	long	ADJ
fbem-28467	222	4	run	run	NOUN
fbem-28467	222	5	,	,	PUNCT
fbem-28467	222	6	this	this	PRON
fbem-28467	222	7	can	can	AUX
fbem-28467	222	8	help	help	VERB
fbem-28467	222	9	reduce	reduce	VERB
fbem-28467	222	10	operating	operating	NOUN
fbem-28467	222	11	costs	cost	NOUN
fbem-28467	222	12	and	and	CCONJ
fbem-28467	222	13	improve	improve	VERB
fbem-28467	222	14	brand	brand	NOUN
fbem-28467	222	15	image	image	NOUN
fbem-28467	222	16	.	.	PUNCT
fbem-28467	223	1	government	government	NOUN
fbem-28467	223	2	can	can	AUX
fbem-28467	223	3	implement	implement	VERB
fbem-28467	223	4	policies	policy	NOUN
fbem-28467	223	5	that	that	PRON
fbem-28467	223	6	promote	promote	VERB
fbem-28467	223	7	environmental	environmental	ADJ
fbem-28467	223	8	responsibility	responsibility	NOUN
fbem-28467	223	9	,	,	PUNCT
fbem-28467	223	10	such	such	ADJ
fbem-28467	223	11	as	as	ADP
fbem-28467	223	12	carbon	carbon	NOUN
fbem-28467	223	13	tax	tax	NOUN
fbem-28467	223	14	rebates	rebate	NOUN
fbem-28467	223	15	or	or	CCONJ
fbem-28467	223	16	mandates	mandate	NOUN
fbem-28467	223	17	for	for	ADP
fbem-28467	223	18	greener	green	ADJ
fbem-28467	223	19	business	business	NOUN
fbem-28467	223	20	practices	practice	NOUN
fbem-28467	223	21	.	.	PUNCT
fbem-28467	224	1	providing	provide	VERB
fbem-28467	224	2	infrastructure	infrastructure	NOUN
fbem-28467	224	3	for	for	ADP
fbem-28467	224	4	green	green	ADJ
fbem-28467	224	5	technologies	technology	NOUN
fbem-28467	224	6	can	can	AUX
fbem-28467	224	7	stimulate	stimulate	VERB
fbem-28467	224	8	private	private	ADJ
fbem-28467	224	9	sector	sector	NOUN
fbem-28467	224	10	investment	investment	NOUN
fbem-28467	224	11	in	in	ADP
fbem-28467	224	12	sustainability	sustainability	NOUN
fbem-28467	224	13	.	.	PUNCT
fbem-28467	225	1	(	(	PUNCT
fbem-28467	225	2	6	6	NUM
fbem-28467	225	3	)	)	PUNCT
fbem-28467	225	4	for	for	ADP
fbem-28467	225	5	the	the	DET
fbem-28467	225	6	enterprise	enterprise	NOUN
fbem-28467	225	7	value	value	NOUN
fbem-28467	225	8	framework	framework	NOUN
fbem-28467	225	9	,	,	PUNCT
fbem-28467	225	10	improving	improve	VERB
fbem-28467	225	11	the	the	DET
fbem-28467	225	12	performance	performance	NOUN
fbem-28467	225	13	of	of	ADP
fbem-28467	225	14	csr	csr	NOUN
fbem-28467	225	15	dimensions	dimension	NOUN
fbem-28467	225	16	can	can	AUX
fbem-28467	225	17	be	be	AUX
fbem-28467	225	18	achieved	achieve	VERB
fbem-28467	225	19	by	by	ADP
fbem-28467	225	20	optimizing	optimize	VERB
fbem-28467	225	21	dividend	dividend	NOUN
fbem-28467	225	22	policies	policy	NOUN
fbem-28467	225	23	,	,	PUNCT
fbem-28467	225	24	developing	develop	VERB
fbem-28467	225	25	flexible	flexible	ADJ
fbem-28467	225	26	dividend	dividend	NOUN
fbem-28467	225	27	strategies	strategy	NOUN
fbem-28467	225	28	,	,	PUNCT
fbem-28467	225	29	ensuring	ensure	VERB
fbem-28467	225	30	sustainable	sustainable	ADJ
fbem-28467	225	31	dividend	dividend	NOUN
fbem-28467	225	32	payments	payment	NOUN
fbem-28467	225	33	,	,	PUNCT
fbem-28467	225	34	and	and	CCONJ
fbem-28467	225	35	considering	consider	VERB
fbem-28467	225	36	stock	stock	NOUN
fbem-28467	225	37	repurchase	repurchase	NOUN
fbem-28467	225	38	plans	plan	NOUN
fbem-28467	225	39	as	as	ADP
fbem-28467	225	40	a	a	DET
fbem-28467	225	41	supplementary	supplementary	ADJ
fbem-28467	225	42	means	mean	NOUN
fbem-28467	225	43	to	to	PART
fbem-28467	225	44	enhance	enhance	VERB
fbem-28467	225	45	shareholder	shareholder	NOUN
fbem-28467	225	46	value	value	NOUN
fbem-28467	225	47	;	;	PUNCT
fbem-28467	225	48	secondly	secondly	ADV
fbem-28467	225	49	,	,	PUNCT
fbem-28467	225	50	legal	legal	ADJ
fbem-28467	225	51	compliance	compliance	NOUN
fbem-28467	225	52	management	management	NOUN
fbem-28467	225	53	:	:	PUNCT
fbem-28467	225	54	establish	establish	VERB
fbem-28467	225	55	an	an	DET
fbem-28467	225	56	internal	internal	ADJ
fbem-28467	225	57	audit	audit	NOUN
fbem-28467	225	58	mechanism	mechanism	NOUN
fbem-28467	225	59	,	,	PUNCT
fbem-28467	225	60	regularly	regularly	ADV
fbem-28467	225	61	review	review	VERB
fbem-28467	225	62	the	the	DET
fbem-28467	225	63	company	company	NOUN
fbem-28467	225	64	's	's	PART
fbem-28467	225	65	compliance	compliance	NOUN
fbem-28467	225	66	with	with	ADP
fbem-28467	225	67	laws	law	NOUN
fbem-28467	225	68	and	and	CCONJ
fbem-28467	225	69	regulations	regulation	NOUN
fbem-28467	225	70	,	,	PUNCT
fbem-28467	225	71	and	and	CCONJ
fbem-28467	225	72	prevent	prevent	VERB
fbem-28467	225	73	potential	potential	ADJ
fbem-28467	225	74	legal	legal	ADJ
fbem-28467	225	75	risks	risk	NOUN
fbem-28467	225	76	;	;	PUNCT
fbem-28467	225	77	thirdly	thirdly	ADV
fbem-28467	225	78	,	,	PUNCT
fbem-28467	225	79	improve	improve	VERB
fbem-28467	225	80	social	social	ADJ
fbem-28467	225	81	donation	donation	NOUN
fbem-28467	225	82	strategies	strategy	NOUN
fbem-28467	225	83	:	:	PUNCT
fbem-28467	225	84	support	support	VERB
fbem-28467	225	85	specific	specific	ADJ
fbem-28467	225	86	areas	area	NOUN
fbem-28467	225	87	(	(	PUNCT
fbem-28467	225	88	such	such	ADJ
fbem-28467	225	89	as	as	ADP
fbem-28467	225	90	education	education	NOUN
fbem-28467	225	91	,	,	PUNCT
fbem-28467	225	92	healthcare	healthcare	PROPN
fbem-28467	225	93	,	,	PUNCT
fbem-28467	225	94	environmental	environmental	ADJ
fbem-28467	225	95	protection	protection	NOUN
fbem-28467	225	96	,	,	PUNCT
fbem-28467	225	97	etc	etc	X
fbem-28467	225	98	.	.	X
fbem-28467	225	99	)	)	PUNCT
fbem-28467	225	100	through	through	ADP
fbem-28467	225	101	targeted	target	VERB
fbem-28467	225	102	donations	donation	NOUN
fbem-28467	225	103	to	to	PART
fbem-28467	225	104	achieve	achieve	VERB
fbem-28467	225	105	greater	great	ADJ
fbem-28467	225	106	social	social	ADJ
fbem-28467	225	107	benefits	benefit	NOUN
fbem-28467	225	108	and	and	CCONJ
fbem-28467	225	109	recognition	recognition	NOUN
fbem-28467	225	110	;	;	PUNCT
fbem-28467	225	111	fourth	fourth	X
fbem-28467	225	112	,	,	PUNCT
fbem-28467	225	113	improving	improve	VERB
fbem-28467	225	114	resource	resource	NOUN
fbem-28467	225	115	efficiency	efficiency	NOUN
fbem-28467	225	116	:	:	PUNCT
fbem-28467	225	117	investing	invest	VERB
fbem-28467	225	118	in	in	ADP
fbem-28467	225	119	research	research	NOUN
fbem-28467	225	120	and	and	CCONJ
fbem-28467	225	121	development	development	NOUN
fbem-28467	225	122	of	of	ADP
fbem-28467	225	123	new	new	ADJ
fbem-28467	225	124	technologies	technology	NOUN
fbem-28467	225	125	,	,	PUNCT
fbem-28467	225	126	improving	improve	VERB
fbem-28467	225	127	production	production	NOUN
fbem-28467	225	128	processes	process	NOUN
fbem-28467	225	129	,	,	PUNCT
fbem-28467	225	130	and	and	CCONJ
fbem-28467	225	131	reducing	reduce	VERB
fbem-28467	225	132	energy	energy	NOUN
fbem-28467	225	133	and	and	CCONJ
fbem-28467	225	134	material	material	NOUN
fbem-28467	225	135	consumption	consumption	NOUN
fbem-28467	225	136	per	per	ADP
fbem-28467	225	137	unit	unit	NOUN
fbem-28467	225	138	of	of	ADP
fbem-28467	225	139	product	product	NOUN
fbem-28467	225	140	;	;	PUNCT
fbem-28467	225	141	promote	promote	VERB
fbem-28467	225	142	the	the	DET
fbem-28467	225	143	circular	circular	ADJ
fbem-28467	225	144	economy	economy	NOUN
fbem-28467	225	145	model	model	NOUN
fbem-28467	225	146	and	and	CCONJ
fbem-28467	225	147	improve	improve	VERB
fbem-28467	225	148	the	the	DET
fbem-28467	225	149	utilization	utilization	NOUN
fbem-28467	225	150	rate	rate	NOUN
fbem-28467	225	151	of	of	ADP
fbem-28467	225	152	waste	waste	NOUN
fbem-28467	225	153	recycling	recycling	NOUN
fbem-28467	225	154	.	.	PUNCT
fbem-28467	226	1	acknowledgment	acknowledgment	NOUN
fbem-28467	226	2	the	the	DET
fbem-28467	226	3	author	author	NOUN
fbem-28467	226	4	would	would	AUX
fbem-28467	226	5	like	like	VERB
fbem-28467	226	6	to	to	PART
fbem-28467	226	7	humbly	humbly	ADV
fbem-28467	226	8	express	express	VERB
fbem-28467	226	9	his	his	PRON
fbem-28467	226	10	deepest	deep	ADJ
fbem-28467	226	11	gratitude	gratitude	NOUN
fbem-28467	226	12	and	and	CCONJ
fbem-28467	226	13	sincere	sincere	ADJ
fbem-28467	226	14	appreciation	appreciation	NOUN
fbem-28467	226	15	to	to	ADP
fbem-28467	226	16	all	all	DET
fbem-28467	226	17	esteremed	estereme	VERB
fbem-28467	226	18	professionals	professional	NOUN
fbem-28467	226	19	and	and	CCONJ
fbem-28467	226	20	individuals	individual	NOUN
fbem-28467	226	21	who	who	PRON
fbem-28467	226	22	have	have	AUX
fbem-28467	226	23	contributed	contribute	VERB
fbem-28467	226	24	their	their	PRON
fbem-28467	226	25	time	time	NOUN
fbem-28467	226	26	,	,	PUNCT
fbem-28467	226	27	effort	effort	NOUN
fbem-28467	226	28	,	,	PUNCT
fbem-28467	226	29	and	and	CCONJ
fbem-28467	226	30	expertise	expertise	NOUN
fbem-28467	226	31	,	,	PUNCT
fbem-28467	226	32	which	which	PRON
fbem-28467	226	33	were	be	AUX
fbem-28467	226	34	invaluable	invaluable	ADJ
fbem-28467	226	35	in	in	ADP
fbem-28467	226	36	the	the	DET
fbem-28467	226	37	completion	completion	NOUN
fbem-28467	226	38	and	and	CCONJ
fbem-28467	226	39	enhancement	enhancement	NOUN
fbem-28467	226	40	of	of	ADP
fbem-28467	226	41	this	this	DET
fbem-28467	226	42	significant	significant	ADJ
fbem-28467	226	43	research	research	NOUN
fbem-28467	226	44	study	study	NOUN
fbem-28467	226	45	references	reference	NOUN
fbem-28467	227	1	[	[	X
fbem-28467	227	2	1	1	NUM
fbem-28467	227	3	]	]	X
fbem-28467	227	4	ameer	ameer	PROPN
fbem-28467	227	5	r.	r.	PROPN
fbem-28467	227	6	,	,	PUNCT
fbem-28467	227	7	khan	khan	PROPN
fbem-28467	227	8	a.	a.	PROPN
fbem-28467	227	9	,	,	PUNCT
fbem-28467	227	10	khattak	khattak	PROPN
fbem-28467	227	11	s.(2020	s.(2020	PROPN
fbem-28467	227	12	)	)	PUNCT
fbem-28467	227	13	.	.	PUNCT
fbem-28467	228	1	impact	impact	NOUN
fbem-28467	228	2	of	of	ADP
fbem-28467	228	3	corporate	corporate	ADJ
fbem-28467	228	4	social	social	ADJ
fbem-28467	228	5	responsibility	responsibility	NOUN
fbem-28467	228	6	on	on	ADP
fbem-28467	228	7	firm	firm	ADJ
fbem-28467	228	8	performance	performance	NOUN
fbem-28467	228	9	:	:	PUNCT
fbem-28467	228	10	evidence	evidence	NOUN
fbem-28467	228	11	from	from	ADP
fbem-28467	228	12	emerging	emerge	VERB
fbem-28467	228	13	markets	market	NOUN
fbem-28467	228	14	.	.	PUNCT
fbem-28467	229	1	sustainability	sustainability	NOUN
fbem-28467	229	2	,	,	PUNCT
fbem-28467	229	3	12(18	12(18	NUM
fbem-28467	229	4	)	)	PUNCT
fbem-28467	229	5	,	,	PUNCT
fbem-28467	229	6	7583	7583	NUM
fbem-28467	229	7	.	.	PUNCT
fbem-28467	230	1	[	[	X
fbem-28467	230	2	2	2	NUM
fbem-28467	230	3	]	]	X
fbem-28467	230	4	brown	brown	ADJ
fbem-28467	230	5	,	,	PUNCT
fbem-28467	230	6	p.	p.	PROPN
fbem-28467	230	7	,	,	PUNCT
fbem-28467	230	8	watson	watson	PROPN
fbem-28467	230	9	,	,	PUNCT
fbem-28467	230	10	a.(2022	a.(2022	PROPN
fbem-28467	230	11	)	)	PUNCT
fbem-28467	230	12	.	.	PUNCT
fbem-28467	231	1	the	the	DET
fbem-28467	231	2	impact	impact	NOUN
fbem-28467	231	3	of	of	ADP
fbem-28467	231	4	corporate	corporate	ADJ
fbem-28467	231	5	philanthropy	philanthropy	NOUN
fbem-28467	231	6	on	on	ADP
fbem-28467	231	7	firm	firm	ADJ
fbem-28467	231	8	value	value	NOUN
fbem-28467	231	9	:	:	PUNCT
fbem-28467	231	10	a	a	DET
fbem-28467	231	11	structural	structural	ADJ
fbem-28467	231	12	equation	equation	NOUN
fbem-28467	231	13	modeling	modeling	NOUN
fbem-28467	231	14	approach	approach	NOUN
fbem-28467	231	15	.	.	PUNCT
fbem-28467	232	1	journal	journal	NOUN
fbem-28467	232	2	of	of	ADP
fbem-28467	232	3	business	business	NOUN
fbem-28467	232	4	ethics	ethic	NOUN
fbem-28467	232	5	,	,	PUNCT
fbem-28467	232	6	173(1	173(1	NUM
fbem-28467	232	7	)	)	PUNCT
fbem-28467	232	8	,	,	PUNCT
fbem-28467	232	9	37	37	NUM
fbem-28467	232	10	-	-	SYM
fbem-28467	232	11	52	52	NUM
fbem-28467	232	12	.	.	PUNCT
fbem-28467	233	1	[	[	X
fbem-28467	233	2	3	3	NUM
fbem-28467	233	3	]	]	X
fbem-28467	233	4	chen	chen	PROPN
fbem-28467	233	5	,	,	PUNCT
fbem-28467	233	6	h.	h.	PROPN
fbem-28467	233	7	(	(	PUNCT
fbem-28467	233	8	2023	2023	NUM
fbem-28467	233	9	)	)	PUNCT
fbem-28467	233	10	.	.	PUNCT
fbem-28467	234	1	research	research	NOUN
fbem-28467	234	2	on	on	ADP
fbem-28467	234	3	the	the	DET
fbem-28467	234	4	relationship	relationship	NOUN
fbem-28467	234	5	between	between	ADP
fbem-28467	234	6	family	family	NOUN
fbem-28467	234	7	business	business	NOUN
fbem-28467	234	8	social	social	ADJ
fbem-28467	234	9	responsibility	responsibility	NOUN
fbem-28467	234	10	fulfillment	fulfillment	NOUN
fbem-28467	234	11	and	and	CCONJ
fbem-28467	234	12	enterprise	enterprise	NOUN
fbem-28467	234	13	value	value	NOUN
fbem-28467	234	14	:	:	PUNCT
fbem-28467	234	15	an	an	DET
fbem-28467	234	16	empirical	empirical	ADJ
fbem-28467	234	17	analysis	analysis	NOUN
fbem-28467	234	18	from	from	ADP
fbem-28467	234	19	a	a	DET
fbem-28467	234	20	stakeholder	stakeholder	NOUN
fbem-28467	234	21	perspective	perspective	NOUN
fbem-28467	234	22	.	.	PUNCT
fbem-28467	235	1	journal	journal	NOUN
fbem-28467	235	2	of	of	ADP
fbem-28467	235	3	social	social	ADJ
fbem-28467	235	4	sciences	science	NOUN
fbem-28467	235	5	,	,	PUNCT
fbem-28467	235	6	harbin	harbin	PROPN
fbem-28467	235	7	normal	normal	ADJ
fbem-28467	235	8	university	university	NOUN
fbem-28467	235	9	,	,	PUNCT
fbem-28467	235	10	14(02	14(02	PROPN
fbem-28467	235	11	)	)	PUNCT
fbem-28467	235	12	,	,	PUNCT
fbem-28467	235	13	82	82	NUM
fbem-28467	235	14	-	-	SYM
fbem-28467	235	15	86	86	NUM
fbem-28467	235	16	.	.	PUNCT
fbem-28467	236	1	[	[	X
fbem-28467	236	2	4	4	NUM
fbem-28467	236	3	]	]	X
fbem-28467	236	4	chi	chi	NOUN
fbem-28467	236	5	,	,	PUNCT
fbem-28467	236	6	m.	m.	NOUN
fbem-28467	236	7	(	(	PUNCT
fbem-28467	236	8	2023	2023	NUM
fbem-28467	236	9	)	)	PUNCT
fbem-28467	236	10	.	.	PUNCT
fbem-28467	237	1	on	on	ADP
fbem-28467	237	2	the	the	DET
fbem-28467	237	3	impact	impact	NOUN
fbem-28467	237	4	of	of	ADP
fbem-28467	237	5	corporate	corporate	ADJ
fbem-28467	237	6	social	social	ADJ
fbem-28467	237	7	responsibility	responsibility	NOUN
fbem-28467	237	8	on	on	ADP
fbem-28467	237	9	corporate	corporate	ADJ
fbem-28467	237	10	financial	financial	ADJ
fbem-28467	237	11	performance	performance	NOUN
fbem-28467	237	12	.	.	PUNCT
fbem-28467	238	1	journal	journal	PROPN
fbem-28467	238	2	of	of	ADP
fbem-28467	238	3	shandong	shandong	PROPN
fbem-28467	238	4	university	university	PROPN
fbem-28467	238	5	of	of	ADP
fbem-28467	238	6	business	business	NOUN
fbem-28467	238	7	and	and	CCONJ
fbem-28467	238	8	economics	economic	NOUN
fbem-28467	238	9	,	,	PUNCT
fbem-28467	238	10	37(04	37(04	NUM
fbem-28467	238	11	)	)	PUNCT
fbem-28467	238	12	,	,	PUNCT
fbem-28467	238	13	813	813	NUM
fbem-28467	238	14	+	+	SYM
fbem-28467	238	15	86	86	NUM
fbem-28467	238	16	.	.	PUNCT
fbem-28467	239	1	[	[	X
fbem-28467	239	2	5	5	NUM
fbem-28467	239	3	]	]	X
fbem-28467	239	4	chen	chen	PROPN
fbem-28467	239	5	,	,	PUNCT
fbem-28467	239	6	y.	y.	PROPN
fbem-28467	239	7	,	,	PUNCT
fbem-28467	239	8	liu	liu	PROPN
fbem-28467	239	9	,	,	PUNCT
fbem-28467	239	10	j.	j.	PROPN
fbem-28467	239	11	,	,	PUNCT
fbem-28467	239	12	zhang	zhang	PROPN
fbem-28467	239	13	,	,	PUNCT
fbem-28467	239	14	x.	x.	NOUN
fbem-28467	239	15	(	(	PUNCT
fbem-28467	239	16	2020	2020	NUM
fbem-28467	239	17	)	)	PUNCT
fbem-28467	239	18	.	.	PUNCT
fbem-28467	240	1	the	the	DET
fbem-28467	240	2	impact	impact	NOUN
fbem-28467	240	3	of	of	ADP
fbem-28467	240	4	corporate	corporate	ADJ
fbem-28467	240	5	social	social	ADJ
fbem-28467	240	6	responsibility	responsibility	NOUN
fbem-28467	240	7	on	on	ADP
fbem-28467	240	8	economic	economic	ADJ
fbem-28467	240	9	value	value	NOUN
fbem-28467	240	10	added	add	VERB
fbem-28467	240	11	:	:	PUNCT
fbem-28467	240	12	evidence	evidence	NOUN
fbem-28467	240	13	from	from	ADP
fbem-28467	240	14	chinese	chinese	ADJ
fbem-28467	240	15	listed	list	VERB
fbem-28467	240	16	companies	company	NOUN
fbem-28467	240	17	.	.	PUNCT
fbem-28467	241	1	journal	journal	PROPN
fbem-28467	241	2	of	of	ADP
fbem-28467	241	3	business	business	NOUN
fbem-28467	241	4	ethics	ethic	NOUN
fbem-28467	241	5	,	,	PUNCT
fbem-28467	241	6	161(2	161(2	NUM
fbem-28467	241	7	)	)	PUNCT
fbem-28467	241	8	,	,	PUNCT
fbem-28467	241	9	283	283	NUM
fbem-28467	241	10	-	-	SYM
fbem-28467	241	11	297	297	NUM
fbem-28467	241	12	.	.	PUNCT
fbem-28467	242	1	[	[	X
fbem-28467	242	2	6	6	NUM
fbem-28467	242	3	]	]	X
fbem-28467	242	4	dai	dai	PROPN
fbem-28467	242	5	,	,	PUNCT
fbem-28467	242	6	f.	f.	PROPN
fbem-28467	242	7	,	,	PUNCT
fbem-28467	242	8	li	li	PROPN
fbem-28467	242	9	,	,	PUNCT
fbem-28467	242	10	p.	p.	PROPN
fbem-28467	242	11	,	,	PUNCT
fbem-28467	242	12	&	&	CCONJ
fbem-28467	242	13	xu	xu	PROPN
fbem-28467	242	14	,	,	PUNCT
fbem-28467	242	15	f.	f.	PROPN
fbem-28467	242	16	(	(	PUNCT
fbem-28467	242	17	2023	2023	NUM
fbem-28467	242	18	)	)	PUNCT
fbem-28467	242	19	.	.	PUNCT
fbem-28467	242	20	social	social	ADJ
fbem-28467	242	21	responsibility	responsibility	NOUN
fbem-28467	242	22	,	,	PUNCT
fbem-28467	242	23	financial	financial	ADJ
fbem-28467	242	24	abundance	abundance	NOUN
fbem-28467	242	25	,	,	PUNCT
fbem-28467	242	26	and	and	CCONJ
fbem-28467	242	27	enterprise	enterprise	NOUN
fbem-28467	242	28	value	value	NOUN
fbem-28467	242	29	.	.	PUNCT
fbem-28467	243	1	friends	friend	NOUN
fbem-28467	243	2	of	of	ADP
fbem-28467	243	3	accounting	accounting	NOUN
fbem-28467	243	4	,	,	PUNCT
fbem-28467	243	5	(	(	PUNCT
fbem-28467	243	6	16	16	NUM
fbem-28467	243	7	)	)	PUNCT
fbem-28467	243	8	,	,	PUNCT
fbem-28467	243	9	89	89	NUM
fbem-28467	243	10	-	-	SYM
fbem-28467	243	11	96	96	NUM
fbem-28467	243	12	.	.	PUNCT
fbem-28467	244	1	[	[	X
fbem-28467	244	2	7	7	X
fbem-28467	244	3	]	]	X
fbem-28467	244	4	davis	davis	PROPN
fbem-28467	244	5	,	,	PUNCT
fbem-28467	244	6	thompson	thompson	PROPN
fbem-28467	244	7	,	,	PUNCT
fbem-28467	244	8	p.(2024	p.(2024	PROPN
fbem-28467	244	9	)	)	PUNCT
fbem-28467	244	10	.	.	PUNCT
fbem-28467	245	1	integrating	integrate	VERB
fbem-28467	245	2	environmental	environmental	ADJ
fbem-28467	245	3	responsibility	responsibility	NOUN
fbem-28467	245	4	into	into	ADP
fbem-28467	245	5	corporate	corporate	ADJ
fbem-28467	245	6	strategy	strategy	NOUN
fbem-28467	245	7	:	:	PUNCT
fbem-28467	245	8	a	a	DET
fbem-28467	245	9	path	path	NOUN
fbem-28467	245	10	to	to	ADP
fbem-28467	245	11	sustainable	sustainable	ADJ
fbem-28467	245	12	value	value	NOUN
fbem-28467	245	13	creation	creation	NOUN
fbem-28467	245	14	.	.	PUNCT
fbem-28467	246	1	business	business	NOUN
fbem-28467	246	2	strategy	strategy	NOUN
fbem-28467	246	3	and	and	CCONJ
fbem-28467	246	4	the	the	DET
fbem-28467	246	5	environment	environment	NOUN
fbem-28467	246	6	,	,	PUNCT
fbem-28467	246	7	33(1	33(1	NUM
fbem-28467	246	8	)	)	PUNCT
fbem-28467	246	9	,	,	PUNCT
fbem-28467	246	10	65	65	NUM
fbem-28467	246	11	-	-	SYM
fbem-28467	246	12	82	82	NUM
fbem-28467	246	13	.	.	PUNCT
fbem-28467	247	1	[	[	X
fbem-28467	247	2	8	8	NUM
fbem-28467	247	3	]	]	SYM
fbem-28467	247	4	du	du	X
fbem-28467	247	5	,	,	PUNCT
fbem-28467	247	6	z.	z.	PROPN
fbem-28467	247	7	,	,	PUNCT
fbem-28467	247	8	&	&	CCONJ
fbem-28467	247	9	li	li	PROPN
fbem-28467	247	10	,	,	PUNCT
fbem-28467	247	11	g.	g.	PROPN
fbem-28467	247	12	(	(	PUNCT
fbem-28467	247	13	2019	2019	NUM
fbem-28467	247	14	)	)	PUNCT
fbem-28467	247	15	.	.	PUNCT
fbem-28467	248	1	research	research	NOUN
fbem-28467	248	2	on	on	ADP
fbem-28467	248	3	the	the	DET
fbem-28467	248	4	impact	impact	NOUN
fbem-28467	248	5	of	of	ADP
fbem-28467	248	6	carbon	carbon	NOUN
fbem-28467	248	7	disclosure	disclosure	NOUN
fbem-28467	248	8	on	on	ADP
fbem-28467	248	9	enterprise	enterprise	NOUN
fbem-28467	248	10	value	value	NOUN
fbem-28467	248	11	.	.	PUNCT
fbem-28467	249	1	friends	friend	NOUN
fbem-28467	249	2	of	of	ADP
fbem-28467	249	3	accounting	accounting	NOUN
fbem-28467	249	4	,	,	PUNCT
fbem-28467	249	5	(	(	PUNCT
fbem-28467	249	6	16	16	NUM
fbem-28467	249	7	)	)	PUNCT
fbem-28467	249	8	,	,	PUNCT
fbem-28467	249	9	6670	6670	NUM
fbem-28467	249	10	.	.	PUNCT
fbem-28467	250	1	[	[	X
fbem-28467	250	2	9	9	NUM
fbem-28467	250	3	]	]	SYM
fbem-28467	250	4	dong	dong	PROPN
fbem-28467	250	5	,	,	PUNCT
fbem-28467	250	6	s.	s.	PROPN
fbem-28467	250	7	,	,	PUNCT
fbem-28467	250	8	liu	liu	PROPN
fbem-28467	250	9	,	,	PUNCT
fbem-28467	250	10	z.	z.	PROPN
fbem-28467	250	11	,	,	PUNCT
fbem-28467	250	12	&	&	CCONJ
fbem-28467	250	13	wang	wang	PROPN
fbem-28467	250	14	,	,	PUNCT
fbem-28467	250	15	y.	y.	PROPN
fbem-28467	250	16	(	(	PUNCT
fbem-28467	250	17	2021	2021	NUM
fbem-28467	250	18	)	)	PUNCT
fbem-28467	250	19	.	.	PUNCT
fbem-28467	251	1	nature	nature	NOUN
fbem-28467	251	2	of	of	ADP
fbem-28467	251	3	property	property	NOUN
fbem-28467	251	4	rights	right	NOUN
fbem-28467	251	5	,	,	PUNCT
fbem-28467	251	6	high	high	ADJ
fbem-28467	251	7	-	-	PUNCT
fbem-28467	251	8	quality	quality	NOUN
fbem-28467	251	9	corporate	corporate	ADJ
fbem-28467	251	10	social	social	ADJ
fbem-28467	251	11	responsibility	responsibility	NOUN
fbem-28467	251	12	,	,	PUNCT
fbem-28467	251	13	and	and	CCONJ
fbem-28467	251	14	enterprise	enterprise	NOUN
fbem-28467	251	15	value	value	NOUN
fbem-28467	251	16	.	.	PUNCT
fbem-28467	252	1	journal	journal	NOUN
fbem-28467	252	2	of	of	ADP
fbem-28467	252	3	finance	finance	NOUN
fbem-28467	252	4	and	and	CCONJ
fbem-28467	252	5	accounting	accounting	NOUN
fbem-28467	252	6	,	,	PUNCT
fbem-28467	252	7	(	(	PUNCT
fbem-28467	252	8	16	16	NUM
fbem-28467	252	9	)	)	PUNCT
fbem-28467	252	10	,	,	PUNCT
fbem-28467	252	11	2529	2529	NUM
fbem-28467	252	12	+	+	NOUN
fbem-28467	252	13	83	83	NUM
fbem-28467	252	14	.	.	PUNCT
fbem-28467	253	1	[	[	X
fbem-28467	253	2	10	10	NUM
fbem-28467	253	3	]	]	X
fbem-28467	253	4	du	du	X
fbem-28467	253	5	,	,	PUNCT
fbem-28467	253	6	j.	j.	PROPN
fbem-28467	253	7	(	(	PUNCT
fbem-28467	253	8	2020	2020	NUM
fbem-28467	253	9	)	)	PUNCT
fbem-28467	253	10	.	.	PUNCT
fbem-28467	254	1	flexible	flexible	ADJ
fbem-28467	254	2	tax	tax	PROPN
fbem-28467	254	3	administration	administration	NOUN
fbem-28467	254	4	,	,	PUNCT
fbem-28467	254	5	corporate	corporate	ADJ
fbem-28467	254	6	social	social	ADJ
fbem-28467	254	7	responsibility	responsibility	NOUN
fbem-28467	254	8	,	,	PUNCT
fbem-28467	254	9	and	and	CCONJ
fbem-28467	254	10	enterprise	enterprise	NOUN
fbem-28467	254	11	value	value	NOUN
fbem-28467	254	12	.	.	PUNCT
fbem-28467	255	1	friends	friend	NOUN
fbem-28467	255	2	of	of	ADP
fbem-28467	255	3	accounting	accounting	PROPN
fbem-28467	255	4	,	,	PUNCT
fbem-28467	255	5	(	(	PUNCT
fbem-28467	255	6	18	18	NUM
fbem-28467	255	7	)	)	PUNCT
fbem-28467	255	8	,	,	PUNCT
fbem-28467	255	9	2	2	NUM
fbem-28467	255	10	-	-	SYM
fbem-28467	255	11	10	10	NUM
fbem-28467	255	12	.	.	PUNCT
fbem-28467	256	1	[	[	X
fbem-28467	256	2	11	11	NUM
fbem-28467	256	3	]	]	X
fbem-28467	256	4	huang	huang	PROPN
fbem-28467	256	5	,	,	PUNCT
fbem-28467	256	6	y.	y.	PROPN
fbem-28467	256	7	,	,	PUNCT
fbem-28467	256	8	luo	luo	PROPN
fbem-28467	256	9	,	,	PUNCT
fbem-28467	256	10	m.	m.	NOUN
fbem-28467	256	11	,	,	PUNCT
fbem-28467	256	12	&	&	CCONJ
fbem-28467	256	13	yan	yan	PROPN
fbem-28467	256	14	,	,	PUNCT
fbem-28467	256	15	x.	x.	NOUN
fbem-28467	256	16	(	(	PUNCT
fbem-28467	256	17	2023	2023	NUM
fbem-28467	256	18	)	)	PUNCT
fbem-28467	256	19	.	.	PUNCT
fbem-28467	256	20	research	research	NOUN
fbem-28467	256	21	on	on	ADP
fbem-28467	256	22	enterprise	enterprise	NOUN
fbem-28467	256	23	value	value	NOUN
fbem-28467	256	24	creation	creation	NOUN
fbem-28467	256	25	in	in	ADP
fbem-28467	256	26	the	the	DET
fbem-28467	256	27	context	context	NOUN
fbem-28467	256	28	of	of	ADP
fbem-28467	256	29	public	public	ADJ
fbem-28467	256	30	welfare	welfare	NOUN
fbem-28467	256	31	donations	donation	NOUN
fbem-28467	256	32	:	:	PUNCT
fbem-28467	256	33	a	a	DET
fbem-28467	256	34	value	value	NOUN
fbem-28467	256	35	chain	chain	NOUN
fbem-28467	256	36	perspective	perspective	NOUN
fbem-28467	256	37	.	.	PUNCT
fbem-28467	257	1	finance	finance	NOUN
fbem-28467	257	2	and	and	CCONJ
fbem-28467	257	3	accounting	accounting	NOUN
fbem-28467	257	4	communication	communication	NOUN
fbem-28467	257	5	,	,	PUNCT
fbem-28467	257	6	(	(	PUNCT
fbem-28467	257	7	22	22	NUM
fbem-28467	257	8	)	)	PUNCT
fbem-28467	257	9	,	,	PUNCT
fbem-28467	257	10	22	22	NUM
fbem-28467	257	11	-	-	SYM
fbem-28467	257	12	27	27	NUM
fbem-28467	257	13	.	.	PUNCT
fbem-28467	258	1	[	[	X
fbem-28467	258	2	12	12	NUM
fbem-28467	258	3	]	]	PUNCT
fbem-28467	258	4	he	he	PRON
fbem-28467	258	5	,	,	PUNCT
fbem-28467	258	6	q.	q.	PROPN
fbem-28467	258	7	,	,	PUNCT
fbem-28467	258	8	&	&	CCONJ
fbem-28467	258	9	zhang	zhang	PROPN
fbem-28467	258	10	,	,	PUNCT
fbem-28467	258	11	w.	w.	PROPN
fbem-28467	258	12	(	(	PUNCT
fbem-28467	258	13	2022	2022	NUM
fbem-28467	258	14	)	)	PUNCT
fbem-28467	258	15	.	.	PUNCT
fbem-28467	259	1	analysis	analysis	NOUN
fbem-28467	259	2	and	and	CCONJ
fbem-28467	259	3	selection	selection	NOUN
fbem-28467	259	4	of	of	ADP
fbem-28467	259	5	enterprise	enterprise	NOUN
fbem-28467	259	6	value	value	NOUN
fbem-28467	259	7	evaluation	evaluation	NOUN
fbem-28467	259	8	methods	method	NOUN
fbem-28467	259	9	.	.	PUNCT
fbem-28467	260	1	hebei	hebei	PROPN
fbem-28467	260	2	enterprises	enterprise	NOUN
fbem-28467	260	3	,	,	PUNCT
fbem-28467	260	4	(	(	PUNCT
fbem-28467	260	5	12	12	NUM
fbem-28467	260	6	)	)	PUNCT
fbem-28467	260	7	,	,	PUNCT
fbem-28467	260	8	84	84	NUM
fbem-28467	260	9	-	-	SYM
fbem-28467	260	10	87	87	NUM
fbem-28467	260	11	.	.	PUNCT
fbem-28467	261	1	[	[	X
fbem-28467	261	2	13	13	NUM
fbem-28467	261	3	]	]	X
fbem-28467	261	4	kim	kim	PROPN
fbem-28467	261	5	,	,	PUNCT
fbem-28467	261	6	h.	h.	PROPN
fbem-28467	261	7	,	,	PUNCT
fbem-28467	261	8	park	park	NOUN
fbem-28467	261	9	,	,	PUNCT
fbem-28467	261	10	y.	y.	PROPN
fbem-28467	261	11	,	,	PUNCT
fbem-28467	261	12	lee	lee	PROPN
fbem-28467	261	13	,	,	PUNCT
fbem-28467	261	14	s.	s.	PROPN
fbem-28467	261	15	(	(	PUNCT
fbem-28467	261	16	2022	2022	NUM
fbem-28467	261	17	)	)	PUNCT
fbem-28467	261	18	.	.	PUNCT
fbem-28467	262	1	corporate	corporate	ADJ
fbem-28467	262	2	social	social	ADJ
fbem-28467	262	3	responsibility	responsibility	NOUN
fbem-28467	262	4	and	and	CCONJ
fbem-28467	262	5	financial	financial	ADJ
fbem-28467	262	6	performance	performance	NOUN
fbem-28467	262	7	:	:	PUNCT
fbem-28467	262	8	focusing	focus	VERB
fbem-28467	262	9	on	on	ADP
fbem-28467	262	10	return	return	NOUN
fbem-28467	262	11	on	on	ADP
fbem-28467	262	12	equity	equity	NOUN
fbem-28467	262	13	.	.	PUNCT
fbem-28467	263	1	sustainability	sustainability	NOUN
fbem-28467	263	2	,	,	PUNCT
fbem-28467	263	3	14(6	14(6	NOUN
fbem-28467	263	4	)	)	PUNCT
fbem-28467	263	5	,	,	PUNCT
fbem-28467	263	6	3456	3456	NUM
fbem-28467	263	7	.	.	PUNCT
fbem-28467	264	1	[	[	X
fbem-28467	264	2	14	14	NUM
fbem-28467	264	3	]	]	SYM
fbem-28467	264	4	li	li	PROPN
fbem-28467	264	5	,	,	PUNCT
fbem-28467	264	6	j.	j.	PROPN
fbem-28467	264	7	(	(	PUNCT
fbem-28467	264	8	2020	2020	NUM
fbem-28467	264	9	)	)	PUNCT
fbem-28467	264	10	.	.	PUNCT
fbem-28467	265	1	social	social	ADJ
fbem-28467	265	2	responsibility	responsibility	NOUN
fbem-28467	265	3	,	,	PUNCT
fbem-28467	265	4	corporate	corporate	ADJ
fbem-28467	265	5	governance	governance	NOUN
fbem-28467	265	6	,	,	PUNCT
fbem-28467	265	7	and	and	CCONJ
fbem-28467	265	8	corporate	corporate	ADJ
fbem-28467	265	9	performance	performance	NOUN
fbem-28467	265	10	:	:	PUNCT
fbem-28467	265	11	based	base	VERB
fbem-28467	265	12	on	on	ADP
fbem-28467	265	13	the	the	DET
fbem-28467	265	14	empirical	empirical	ADJ
fbem-28467	265	15	data	datum	NOUN
fbem-28467	265	16	of	of	ADP
fbem-28467	265	17	listed	list	VERB
fbem-28467	265	18	companies	company	NOUN
fbem-28467	265	19	in	in	ADP
fbem-28467	265	20	zhejiang	zhejiang	PROPN
fbem-28467	265	21	.	.	PUNCT
fbem-28467	266	1	business	business	PROPN
fbem-28467	266	2	accounting	accounting	PROPN
fbem-28467	266	3	,	,	PUNCT
fbem-28467	266	4	(	(	PUNCT
fbem-28467	266	5	06	06	NUM
fbem-28467	266	6	)	)	PUNCT
fbem-28467	266	7	,	,	PUNCT
fbem-28467	266	8	5256	5256	NUM
fbem-28467	266	9	.	.	PUNCT
fbem-28467	267	1	338	338	NUM
fbem-28467	267	2	[	[	SYM
fbem-28467	267	3	15	15	NUM
fbem-28467	267	4	]	]	X
fbem-28467	267	5	li	li	PROPN
fbem-28467	267	6	,	,	PUNCT
fbem-28467	267	7	m.	m.	NOUN
fbem-28467	267	8	(	(	PUNCT
fbem-28467	267	9	2023	2023	NUM
fbem-28467	267	10	)	)	PUNCT
fbem-28467	267	11	.	.	PUNCT
fbem-28467	268	1	research	research	NOUN
fbem-28467	268	2	on	on	ADP
fbem-28467	268	3	the	the	DET
fbem-28467	268	4	impact	impact	NOUN
fbem-28467	268	5	of	of	ADP
fbem-28467	268	6	government	government	NOUN
fbem-28467	268	7	financial	financial	ADJ
fbem-28467	268	8	subsidies	subsidy	NOUN
fbem-28467	268	9	on	on	ADP
fbem-28467	268	10	the	the	DET
fbem-28467	268	11	fulfillment	fulfillment	NOUN
fbem-28467	268	12	of	of	ADP
fbem-28467	268	13	corporate	corporate	ADJ
fbem-28467	268	14	social	social	ADJ
fbem-28467	268	15	responsibility	responsibility	NOUN
fbem-28467	268	16	.	.	PUNCT
fbem-28467	269	1	finance	finance	NOUN
fbem-28467	269	2	and	and	CCONJ
fbem-28467	269	3	accounting	accounting	NOUN
fbem-28467	269	4	newsletter	newsletter	NOUN
fbem-28467	269	5	,	,	PUNCT
fbem-28467	269	6	(	(	PUNCT
fbem-28467	269	7	22	22	NUM
fbem-28467	269	8	)	)	PUNCT
fbem-28467	269	9	,	,	PUNCT
fbem-28467	269	10	6368	6368	NUM
fbem-28467	269	11	.	.	PUNCT
fbem-28467	270	1	[	[	X
fbem-28467	270	2	16	16	NUM
fbem-28467	270	3	]	]	X
fbem-28467	270	4	li	li	PROPN
fbem-28467	270	5	,	,	PUNCT
fbem-28467	270	6	x.	x.	NOUN
fbem-28467	270	7	(	(	PUNCT
fbem-28467	270	8	2022	2022	NUM
fbem-28467	270	9	)	)	PUNCT
fbem-28467	270	10	.	.	PUNCT
fbem-28467	271	1	does	do	AUX
fbem-28467	271	2	corporate	corporate	ADJ
fbem-28467	271	3	performance	performance	NOUN
fbem-28467	271	4	affect	affect	VERB
fbem-28467	271	5	social	social	ADJ
fbem-28467	271	6	responsibility	responsibility	NOUN
fbem-28467	271	7	fulfillment	fulfillment	NOUN
fbem-28467	271	8	?	?	PUNCT
fbem-28467	272	1	an	an	DET
fbem-28467	272	2	examination	examination	NOUN
fbem-28467	272	3	based	base	VERB
fbem-28467	272	4	on	on	ADP
fbem-28467	272	5	enterprises	enterprise	NOUN
fbem-28467	272	6	of	of	ADP
fbem-28467	272	7	different	different	ADJ
fbem-28467	272	8	nature	nature	NOUN
fbem-28467	272	9	.	.	PUNCT
fbem-28467	273	1	finance	finance	NOUN
fbem-28467	273	2	and	and	CCONJ
fbem-28467	273	3	accounting	accounting	NOUN
fbem-28467	273	4	newsletter	newsletter	NOUN
fbem-28467	273	5	,	,	PUNCT
fbem-28467	273	6	(	(	PUNCT
fbem-28467	273	7	12	12	NUM
fbem-28467	273	8	)	)	PUNCT
fbem-28467	273	9	,	,	PUNCT
fbem-28467	273	10	62	62	NUM
fbem-28467	273	11	-	-	SYM
fbem-28467	273	12	66	66	NUM
fbem-28467	273	13	.	.	PUNCT
fbem-28467	274	1	[	[	X
fbem-28467	274	2	17	17	NUM
fbem-28467	274	3	]	]	X
fbem-28467	274	4	liang	liang	PROPN
fbem-28467	274	5	,	,	PUNCT
fbem-28467	274	6	w.	w.	PROPN
fbem-28467	274	7	,	,	PUNCT
fbem-28467	274	8	&	&	CCONJ
fbem-28467	274	9	ge	ge	PROPN
fbem-28467	274	10	,	,	PUNCT
fbem-28467	274	11	h.	h.	PROPN
fbem-28467	274	12	(	(	PUNCT
fbem-28467	274	13	2023	2023	NUM
fbem-28467	274	14	)	)	PUNCT
fbem-28467	274	15	.	.	PUNCT
fbem-28467	275	1	research	research	NOUN
fbem-28467	275	2	on	on	ADP
fbem-28467	275	3	corporate	corporate	ADJ
fbem-28467	275	4	social	social	ADJ
fbem-28467	275	5	responsibility	responsibility	NOUN
fbem-28467	275	6	fulfillment	fulfillment	NOUN
fbem-28467	275	7	,	,	PUNCT
fbem-28467	275	8	growth	growth	NOUN
fbem-28467	275	9	cycle	cycle	NOUN
fbem-28467	275	10	,	,	PUNCT
fbem-28467	275	11	and	and	CCONJ
fbem-28467	275	12	financial	financial	ADJ
fbem-28467	275	13	risk	risk	NOUN
fbem-28467	275	14	:	:	PUNCT
fbem-28467	275	15	based	base	VERB
fbem-28467	275	16	on	on	ADP
fbem-28467	275	17	empirical	empirical	ADJ
fbem-28467	275	18	evidence	evidence	NOUN
fbem-28467	275	19	of	of	ADP
fbem-28467	275	20	listed	list	VERB
fbem-28467	275	21	companies	company	NOUN
fbem-28467	275	22	in	in	ADP
fbem-28467	275	23	shanghai	shanghai	PROPN
fbem-28467	275	24	and	and	CCONJ
fbem-28467	275	25	shenzhen	shenzhen	PROPN
fbem-28467	275	26	.	.	PUNCT
fbem-28467	276	1	technology	technology	NOUN
fbem-28467	276	2	,	,	PUNCT
fbem-28467	276	3	economics	economic	NOUN
fbem-28467	276	4	,	,	PUNCT
fbem-28467	276	5	and	and	CCONJ
fbem-28467	276	6	management	management	NOUN
fbem-28467	276	7	research	research	NOUN
fbem-28467	276	8	,	,	PUNCT
fbem-28467	276	9	(	(	PUNCT
fbem-28467	276	10	11	11	NUM
fbem-28467	276	11	)	)	PUNCT
fbem-28467	276	12	,	,	PUNCT
fbem-28467	276	13	76	76	NUM
fbem-28467	276	14	-	-	SYM
fbem-28467	276	15	81	81	NUM
fbem-28467	276	16	.	.	PUNCT
fbem-28467	277	1	[	[	X
fbem-28467	277	2	18	18	NUM
fbem-28467	277	3	]	]	X
fbem-28467	277	4	liao	liao	PROPN
fbem-28467	277	5	,	,	PUNCT
fbem-28467	277	6	c.	c.	PROPN
fbem-28467	277	7	x.	x.	PROPN
fbem-28467	277	8	(	(	PUNCT
fbem-28467	277	9	2021	2021	NUM
fbem-28467	277	10	)	)	PUNCT
fbem-28467	277	11	.	.	PUNCT
fbem-28467	278	1	sustained	sustain	VERB
fbem-28467	278	2	competitive	competitive	ADJ
fbem-28467	278	3	advantage	advantage	NOUN
fbem-28467	278	4	,	,	PUNCT
fbem-28467	278	5	shareholder	shareholder	NOUN
fbem-28467	278	6	networks	network	NOUN
fbem-28467	278	7	,	,	PUNCT
fbem-28467	278	8	and	and	CCONJ
fbem-28467	278	9	corporate	corporate	ADJ
fbem-28467	278	10	financial	financial	ADJ
fbem-28467	278	11	performance	performance	NOUN
fbem-28467	278	12	:	:	PUNCT
fbem-28467	278	13	a	a	DET
fbem-28467	278	14	perspective	perspective	NOUN
fbem-28467	278	15	on	on	ADP
fbem-28467	278	16	different	different	ADJ
fbem-28467	278	17	property	property	NOUN
fbem-28467	278	18	rights	right	NOUN
fbem-28467	278	19	.	.	PUNCT
fbem-28467	279	1	journal	journal	NOUN
fbem-28467	279	2	of	of	ADP
fbem-28467	279	3	finance	finance	NOUN
fbem-28467	279	4	and	and	CCONJ
fbem-28467	279	5	accounting	accounting	NOUN
fbem-28467	279	6	,	,	PUNCT
fbem-28467	279	7	(	(	PUNCT
fbem-28467	279	8	14	14	NUM
fbem-28467	279	9	)	)	PUNCT
fbem-28467	279	10	,	,	PUNCT
fbem-28467	279	11	54	54	NUM
fbem-28467	279	12	-	-	SYM
fbem-28467	279	13	58	58	NUM
fbem-28467	279	14	.	.	PUNCT
fbem-28467	280	1	[	[	X
fbem-28467	280	2	19	19	NUM
fbem-28467	280	3	]	]	X
fbem-28467	280	4	lin	lin	PROPN
fbem-28467	280	5	,	,	PUNCT
fbem-28467	280	6	l.	l.	PROPN
fbem-28467	280	7	(	(	PUNCT
fbem-28467	280	8	2021).tax	2021).tax	NUM
fbem-28467	280	9	burden	burden	NOUN
fbem-28467	280	10	,	,	PUNCT
fbem-28467	280	11	executive	executive	ADJ
fbem-28467	280	12	dual	dual	ADJ
fbem-28467	280	13	incentives	incentive	NOUN
fbem-28467	280	14	,	,	PUNCT
fbem-28467	280	15	and	and	CCONJ
fbem-28467	280	16	corporate	corporate	ADJ
fbem-28467	280	17	financial	financial	ADJ
fbem-28467	280	18	performance	performance	NOUN
fbem-28467	280	19	:	:	PUNCT
fbem-28467	280	20	the	the	DET
fbem-28467	280	21	mediating	mediate	VERB
fbem-28467	280	22	effect	effect	NOUN
fbem-28467	280	23	of	of	ADP
fbem-28467	280	24	csr	csr	PROPN
fbem-28467	280	25	.	.	PROPN
fbem-28467	280	26	finance	finance	PROPN
fbem-28467	280	27	and	and	CCONJ
fbem-28467	280	28	accounting	accounting	NOUN
fbem-28467	280	29	newsletter	newsletter	NOUN
fbem-28467	280	30	,	,	PUNCT
fbem-28467	280	31	(	(	PUNCT
fbem-28467	280	32	20	20	NUM
fbem-28467	280	33	)	)	PUNCT
fbem-28467	280	34	,	,	PUNCT
fbem-28467	280	35	56	56	NUM
fbem-28467	280	36	-	-	SYM
fbem-28467	280	37	60	60	NUM
fbem-28467	280	38	.	.	PUNCT
fbem-28467	281	1	[	[	X
fbem-28467	281	2	20	20	NUM
fbem-28467	281	3	]	]	SYM
fbem-28467	281	4	li	li	PROPN
fbem-28467	281	5	,	,	PUNCT
fbem-28467	281	6	q.	q.	PROPN
fbem-28467	281	7	,	,	PUNCT
fbem-28467	281	8	&	&	CCONJ
fbem-28467	281	9	zhao	zhao	PROPN
fbem-28467	281	10	,	,	PUNCT
fbem-28467	281	11	r.	r.	PROPN
fbem-28467	281	12	(	(	PUNCT
fbem-28467	281	13	2023	2023	NUM
fbem-28467	281	14	)	)	PUNCT
fbem-28467	281	15	.	.	PUNCT
fbem-28467	282	1	legal	legal	ADJ
fbem-28467	282	2	issues	issue	NOUN
fbem-28467	282	3	and	and	CCONJ
fbem-28467	282	4	their	their	PRON
fbem-28467	282	5	influence	influence	NOUN
fbem-28467	282	6	on	on	ADP
fbem-28467	282	7	financial	financial	ADJ
fbem-28467	282	8	outcomes	outcome	NOUN
fbem-28467	282	9	:	:	PUNCT
fbem-28467	282	10	case	case	NOUN
fbem-28467	282	11	studies	study	NOUN
fbem-28467	282	12	from	from	ADP
fbem-28467	282	13	china	china	PROPN
fbem-28467	282	14	.	.	PUNCT
fbem-28467	283	1	journal	journal	PROPN
fbem-28467	283	2	of	of	ADP
fbem-28467	283	3	corporate	corporate	ADJ
fbem-28467	283	4	law	law	NOUN
fbem-28467	283	5	and	and	CCONJ
fbem-28467	283	6	finance	finance	NOUN
fbem-28467	283	7	,	,	PUNCT
fbem-28467	283	8	42(3	42(3	NUM
fbem-28467	283	9	)	)	PUNCT
fbem-28467	283	10	,	,	PUNCT
fbem-28467	283	11	157	157	NUM
fbem-28467	283	12	-	-	SYM
fbem-28467	283	13	180	180	NUM
fbem-28467	283	14	.	.	PUNCT
fbem-28467	284	1	[	[	X
fbem-28467	284	2	21	21	NUM
fbem-28467	284	3	]	]	X
fbem-28467	284	4	lu	lu	PROPN
fbem-28467	284	5	,	,	PUNCT
fbem-28467	284	6	l.	l.	PROPN
fbem-28467	284	7	,	,	PUNCT
fbem-28467	284	8	zhang	zhang	PROPN
fbem-28467	284	9	,	,	PUNCT
fbem-28467	284	10	j.	j.	PROPN
fbem-28467	284	11	,	,	PUNCT
fbem-28467	284	12	&	&	CCONJ
fbem-28467	284	13	cui	cui	PROPN
fbem-28467	284	14	,	,	PUNCT
fbem-28467	284	15	y.	y.	PROPN
fbem-28467	284	16	(	(	PUNCT
fbem-28467	284	17	2022).research	2022).research	NUM
fbem-28467	284	18	on	on	ADP
fbem-28467	284	19	the	the	DET
fbem-28467	284	20	impact	impact	NOUN
fbem-28467	284	21	of	of	ADP
fbem-28467	284	22	social	social	ADJ
fbem-28467	284	23	responsibility	responsibility	NOUN
fbem-28467	284	24	fulfillment	fulfillment	NOUN
fbem-28467	284	25	on	on	ADP
fbem-28467	284	26	corporate	corporate	ADJ
fbem-28467	284	27	financial	financial	ADJ
fbem-28467	284	28	performance	performance	NOUN
fbem-28467	284	29	under	under	ADP
fbem-28467	284	30	the	the	DET
fbem-28467	284	31	perspective	perspective	NOUN
fbem-28467	284	32	of	of	ADP
fbem-28467	284	33	stakeholders	stakeholder	NOUN
fbem-28467	284	34	--	--	PUNCT
fbem-28467	284	35	an	an	DET
fbem-28467	284	36	empirical	empirical	ADJ
fbem-28467	284	37	analysis	analysis	NOUN
fbem-28467	284	38	based	base	VERB
fbem-28467	284	39	on	on	ADP
fbem-28467	284	40	culture	culture	NOUN
fbem-28467	284	41	and	and	CCONJ
fbem-28467	284	42	entertainment	entertainment	NOUN
fbem-28467	284	43	industry	industry	NOUN
fbem-28467	284	44	.	.	PUNCT
fbem-28467	285	1	business	business	NOUN
fbem-28467	285	2	accounting	accounting	PROPN
fbem-28467	285	3	,	,	PUNCT
fbem-28467	285	4	(	(	PUNCT
fbem-28467	285	5	03	03	NUM
fbem-28467	285	6	)	)	PUNCT
fbem-28467	285	7	,	,	PUNCT
fbem-28467	285	8	82	82	NUM
fbem-28467	285	9	-	-	SYM
fbem-28467	285	10	86	86	NUM
fbem-28467	285	11	.	.	PUNCT
fbem-28467	286	1	[	[	X
fbem-28467	286	2	22	22	NUM
fbem-28467	286	3	]	]	X
fbem-28467	286	4	liu	liu	PROPN
fbem-28467	286	5	,	,	PUNCT
fbem-28467	286	6	l.	l.	PROPN
fbem-28467	286	7	,	,	PUNCT
fbem-28467	286	8	&	&	CCONJ
fbem-28467	286	9	huang	huang	PROPN
fbem-28467	286	10	,	,	PUNCT
fbem-28467	286	11	y.	y.	PROPN
fbem-28467	286	12	(	(	PUNCT
fbem-28467	286	13	2020	2020	NUM
fbem-28467	286	14	)	)	PUNCT
fbem-28467	286	15	.	.	PUNCT
fbem-28467	286	16	does	do	AUX
fbem-28467	286	17	corporate	corporate	ADJ
fbem-28467	286	18	social	social	ADJ
fbem-28467	286	19	responsibility	responsibility	NOUN
fbem-28467	286	20	improve	improve	VERB
fbem-28467	286	21	firm	firm	ADJ
fbem-28467	286	22	financial	financial	ADJ
fbem-28467	286	23	performance	performance	NOUN
fbem-28467	286	24	?	?	PUNCT
fbem-28467	287	1	evidence	evidence	NOUN
fbem-28467	287	2	from	from	ADP
fbem-28467	287	3	china	china	PROPN
fbem-28467	287	4	's	's	PART
fbem-28467	287	5	manufacturing	manufacturing	NOUN
fbem-28467	287	6	sector	sector	NOUN
fbem-28467	287	7	.	.	PUNCT
fbem-28467	288	1	emerging	emerge	VERB
fbem-28467	288	2	markets	market	NOUN
fbem-28467	288	3	finance	finance	NOUN
fbem-28467	288	4	and	and	CCONJ
fbem-28467	288	5	trade	trade	NOUN
fbem-28467	288	6	,	,	PUNCT
fbem-28467	288	7	56(2	56(2	ADJ
fbem-28467	288	8	)	)	PUNCT
fbem-28467	288	9	,	,	PUNCT
fbem-28467	288	10	278	278	NUM
fbem-28467	288	11	-	-	SYM
fbem-28467	288	12	294	294	NUM
fbem-28467	288	13	.	.	PUNCT
fbem-28467	289	1	[	[	X
fbem-28467	289	2	23	23	NUM
fbem-28467	289	3	]	]	SYM
fbem-28467	289	4	li	li	PROPN
fbem-28467	289	5	,	,	PUNCT
fbem-28467	289	6	c.	c.	PROPN
fbem-28467	289	7	(	(	PUNCT
fbem-28467	289	8	2023).thoughts	2023).thoughts	PROPN
fbem-28467	289	9	on	on	ADP
fbem-28467	289	10	internet	internet	NOUN
fbem-28467	289	11	enterprise	enterprise	NOUN
fbem-28467	289	12	value	value	NOUN
fbem-28467	289	13	evaluation	evaluation	NOUN
fbem-28467	289	14	.	.	PUNCT
fbem-28467	290	1	cooperative	cooperative	ADJ
fbem-28467	290	2	economy	economy	NOUN
fbem-28467	290	3	and	and	CCONJ
fbem-28467	290	4	technology	technology	NOUN
fbem-28467	290	5	,	,	PUNCT
fbem-28467	290	6	(	(	PUNCT
fbem-28467	290	7	10	10	NUM
fbem-28467	290	8	)	)	PUNCT
fbem-28467	290	9	,	,	PUNCT
fbem-28467	290	10	134	134	NUM
fbem-28467	290	11	-	-	SYM
fbem-28467	290	12	136	136	NUM
fbem-28467	290	13	[	[	X
fbem-28467	290	14	24	24	NUM
fbem-28467	290	15	]	]	SYM
fbem-28467	290	16	li	li	PROPN
fbem-28467	290	17	,	,	PUNCT
fbem-28467	290	18	w.	w.	PROPN
fbem-28467	290	19	,	,	PUNCT
fbem-28467	290	20	zhao	zhao	PROPN
fbem-28467	290	21	,	,	PUNCT
fbem-28467	290	22	y.	y.	PROPN
fbem-28467	290	23	,	,	PUNCT
fbem-28467	290	24	&	&	CCONJ
fbem-28467	290	25	sun	sun	PROPN
fbem-28467	290	26	,	,	PUNCT
fbem-28467	290	27	z.	z.	PROPN
fbem-28467	290	28	(	(	PUNCT
fbem-28467	290	29	2022).corporate	2022).corporate	NUM
fbem-28467	290	30	social	social	ADJ
fbem-28467	290	31	responsibility	responsibility	NOUN
fbem-28467	290	32	and	and	CCONJ
fbem-28467	290	33	financial	financial	ADJ
fbem-28467	290	34	performance	performance	NOUN
fbem-28467	290	35	in	in	ADP
fbem-28467	290	36	emerging	emerge	VERB
fbem-28467	290	37	markets	market	NOUN
fbem-28467	290	38	:	:	PUNCT
fbem-28467	290	39	evidence	evidence	NOUN
fbem-28467	290	40	from	from	ADP
fbem-28467	290	41	china	china	PROPN
fbem-28467	290	42	.	.	PUNCT
fbem-28467	291	1	journal	journal	PROPN
fbem-28467	291	2	of	of	ADP
fbem-28467	291	3	business	business	NOUN
fbem-28467	291	4	ethics	ethic	NOUN
fbem-28467	291	5	,	,	PUNCT
fbem-28467	291	6	170(1	170(1	NUM
fbem-28467	291	7	)	)	PUNCT
fbem-28467	291	8	,	,	PUNCT
fbem-28467	291	9	45	45	NUM
fbem-28467	291	10	-	-	SYM
fbem-28467	291	11	66	66	NUM
fbem-28467	291	12	.	.	PUNCT
fbem-28467	292	1	[	[	X
fbem-28467	292	2	25	25	NUM
fbem-28467	292	3	]	]	X
fbem-28467	292	4	peng	peng	PROPN
fbem-28467	292	5	,	,	PUNCT
fbem-28467	292	6	x.	x.	NOUN
fbem-28467	292	7	(	(	PUNCT
fbem-28467	292	8	2023	2023	NUM
fbem-28467	292	9	)	)	PUNCT
fbem-28467	292	10	.	.	PUNCT
fbem-28467	293	1	empirical	empirical	ADJ
fbem-28467	293	2	study	study	NOUN
fbem-28467	293	3	on	on	ADP
fbem-28467	293	4	the	the	DET
fbem-28467	293	5	impact	impact	NOUN
fbem-28467	293	6	of	of	ADP
fbem-28467	293	7	corporate	corporate	ADJ
fbem-28467	293	8	social	social	ADJ
fbem-28467	293	9	responsibility	responsibility	NOUN
fbem-28467	293	10	on	on	ADP
fbem-28467	293	11	enterprise	enterprise	NOUN
fbem-28467	293	12	value	value	NOUN
fbem-28467	293	13	:	:	PUNCT
fbem-28467	293	14	a	a	DET
fbem-28467	293	15	moderating	moderate	VERB
fbem-28467	293	16	effect	effect	NOUN
fbem-28467	293	17	based	base	VERB
fbem-28467	293	18	on	on	ADP
fbem-28467	293	19	equity	equity	NOUN
fbem-28467	293	20	concentration	concentration	NOUN
fbem-28467	293	21	.	.	PUNCT
fbem-28467	294	1	shanghai	shanghai	PROPN
fbem-28467	294	2	business	business	PROPN
fbem-28467	294	3	,	,	PUNCT
fbem-28467	294	4	(	(	PUNCT
fbem-28467	294	5	08	08	NUM
fbem-28467	294	6	)	)	PUNCT
fbem-28467	294	7	,	,	PUNCT
fbem-28467	294	8	213215	213215	NUM
fbem-28467	294	9	.	.	PUNCT