id	sid	tid	token	lemma	pos
fbem-30122	1	1	frontiers	frontier	NOUN
fbem-30122	1	2	in	in	ADP
fbem-30122	1	3	business	business	NOUN
fbem-30122	1	4	,	,	PUNCT
fbem-30122	1	5	economics	economic	NOUN
fbem-30122	1	6	and	and	CCONJ
fbem-30122	1	7	management	management	NOUN
fbem-30122	1	8	issn	issn	PROPN
fbem-30122	1	9	:	:	PUNCT
fbem-30122	1	10	2766	2766	NUM
fbem-30122	1	11	-	-	PUNCT
fbem-30122	1	12	824x	824x	NUM
fbem-30122	1	13	|	|	ADJ
fbem-30122	1	14	vol	vol	NOUN
fbem-30122	1	15	.	.	PROPN
fbem-30122	1	16	18	18	NUM
fbem-30122	1	17	,	,	PUNCT
fbem-30122	1	18	no	no	INTJ
fbem-30122	1	19	.	.	NOUN
fbem-30122	1	20	3	3	NUM
fbem-30122	1	21	,	,	PUNCT
fbem-30122	1	22	2025	2025	NUM
fbem-30122	1	23	219	219	NUM
fbem-30122	1	24	a	a	DET
fbem-30122	1	25	review	review	NOUN
fbem-30122	1	26	of	of	ADP
fbem-30122	1	27	research	research	NOUN
fbem-30122	1	28	on	on	ADP
fbem-30122	1	29	accounting	accounting	NOUN
fbem-30122	1	30	information	information	NOUN
fbem-30122	1	31	quality	quality	NOUN
fbem-30122	1	32	wenyang	wenyang	PROPN
fbem-30122	1	33	xu	xu	PROPN
fbem-30122	2	1	*	*	PROPN
fbem-30122	2	2	,	,	PUNCT
fbem-30122	2	3	yong	yong	PROPN
fbem-30122	2	4	shen	shen	PROPN
fbem-30122	2	5	school	school	PROPN
fbem-30122	2	6	of	of	ADP
fbem-30122	2	7	economics	economic	NOUN
fbem-30122	2	8	and	and	CCONJ
fbem-30122	2	9	management	management	NOUN
fbem-30122	2	10	,	,	PUNCT
fbem-30122	2	11	southwest	southwest	ADJ
fbem-30122	2	12	petroleum	petroleum	PROPN
fbem-30122	2	13	university	university	PROPN
fbem-30122	2	14	,	,	PUNCT
fbem-30122	2	15	chengdu	chengdu	PROPN
fbem-30122	2	16	,	,	PUNCT
fbem-30122	2	17	co	co	NOUN
fbem-30122	2	18	610500	610500	NUM
fbem-30122	2	19	,	,	PUNCT
fbem-30122	2	20	china	china	PROPN
fbem-30122	2	21	*	*	PUNCT
fbem-30122	2	22	corresponding	correspond	VERB
fbem-30122	2	23	author	author	NOUN
fbem-30122	2	24	:	:	PUNCT
fbem-30122	2	25	wenyang	wenyang	PROPN
fbem-30122	2	26	xu	xu	PROPN
fbem-30122	3	1	(	(	PUNCT
fbem-30122	3	2	email	email	NOUN
fbem-30122	3	3	:	:	PUNCT
fbem-30122	3	4	1959992522@qq.com	1959992522@qq.com	NUM
fbem-30122	3	5	)	)	PUNCT
fbem-30122	3	6	abstract	abstract	NOUN
fbem-30122	3	7	:	:	PUNCT
fbem-30122	3	8	the	the	DET
fbem-30122	3	9	quality	quality	NOUN
fbem-30122	3	10	of	of	ADP
fbem-30122	3	11	accounting	accounting	NOUN
fbem-30122	3	12	information	information	NOUN
fbem-30122	3	13	,	,	PUNCT
fbem-30122	3	14	as	as	ADP
fbem-30122	3	15	the	the	DET
fbem-30122	3	16	core	core	NOUN
fbem-30122	3	17	of	of	ADP
fbem-30122	3	18	corporate	corporate	ADJ
fbem-30122	3	19	financial	financial	ADJ
fbem-30122	3	20	reporting	reporting	NOUN
fbem-30122	3	21	and	and	CCONJ
fbem-30122	3	22	information	information	NOUN
fbem-30122	3	23	disclosure	disclosure	NOUN
fbem-30122	3	24	,	,	PUNCT
fbem-30122	3	25	directly	directly	ADV
fbem-30122	3	26	affects	affect	VERB
fbem-30122	3	27	the	the	DET
fbem-30122	3	28	decision	decision	NOUN
fbem-30122	3	29	-	-	PUNCT
fbem-30122	3	30	making	making	NOUN
fbem-30122	3	31	of	of	ADP
fbem-30122	3	32	enterprises	enterprise	NOUN
fbem-30122	3	33	,	,	PUNCT
fbem-30122	3	34	the	the	DET
fbem-30122	3	35	protection	protection	NOUN
fbem-30122	3	36	of	of	ADP
fbem-30122	3	37	investors	investor	NOUN
fbem-30122	3	38	'	'	PART
fbem-30122	3	39	interests	interest	NOUN
fbem-30122	3	40	,	,	PUNCT
fbem-30122	3	41	and	and	CCONJ
fbem-30122	3	42	the	the	DET
fbem-30122	3	43	healthy	healthy	ADJ
fbem-30122	3	44	development	development	NOUN
fbem-30122	3	45	of	of	ADP
fbem-30122	3	46	the	the	DET
fbem-30122	3	47	capital	capital	NOUN
fbem-30122	3	48	market	market	NOUN
fbem-30122	3	49	.	.	PUNCT
fbem-30122	4	1	with	with	ADP
fbem-30122	4	2	the	the	DET
fbem-30122	4	3	continuous	continuous	ADJ
fbem-30122	4	4	development	development	NOUN
fbem-30122	4	5	of	of	ADP
fbem-30122	4	6	the	the	DET
fbem-30122	4	7	global	global	ADJ
fbem-30122	4	8	economy	economy	NOUN
fbem-30122	4	9	and	and	CCONJ
fbem-30122	4	10	the	the	DET
fbem-30122	4	11	increasing	increase	VERB
fbem-30122	4	12	maturity	maturity	NOUN
fbem-30122	4	13	of	of	ADP
fbem-30122	4	14	capital	capital	NOUN
fbem-30122	4	15	markets	market	NOUN
fbem-30122	4	16	,	,	PUNCT
fbem-30122	4	17	the	the	DET
fbem-30122	4	18	requirements	requirement	NOUN
fbem-30122	4	19	for	for	ADP
fbem-30122	4	20	the	the	DET
fbem-30122	4	21	quality	quality	NOUN
fbem-30122	4	22	of	of	ADP
fbem-30122	4	23	accounting	accounting	NOUN
fbem-30122	4	24	information	information	NOUN
fbem-30122	4	25	are	be	AUX
fbem-30122	4	26	also	also	ADV
fbem-30122	4	27	increasing	increase	VERB
fbem-30122	4	28	.	.	PUNCT
fbem-30122	5	1	the	the	DET
fbem-30122	5	2	quality	quality	NOUN
fbem-30122	5	3	of	of	ADP
fbem-30122	5	4	accounting	accounting	NOUN
fbem-30122	5	5	information	information	NOUN
fbem-30122	5	6	has	have	AUX
fbem-30122	5	7	become	become	VERB
fbem-30122	5	8	a	a	DET
fbem-30122	5	9	topic	topic	NOUN
fbem-30122	5	10	of	of	ADP
fbem-30122	5	11	great	great	ADJ
fbem-30122	5	12	concern	concern	NOUN
fbem-30122	5	13	for	for	ADP
fbem-30122	5	14	internal	internal	ADJ
fbem-30122	5	15	managers	manager	NOUN
fbem-30122	5	16	and	and	CCONJ
fbem-30122	5	17	external	external	ADJ
fbem-30122	5	18	investors	investor	NOUN
fbem-30122	5	19	,	,	PUNCT
fbem-30122	5	20	and	and	CCONJ
fbem-30122	5	21	has	have	AUX
fbem-30122	5	22	therefore	therefore	ADV
fbem-30122	5	23	become	become	VERB
fbem-30122	5	24	a	a	DET
fbem-30122	5	25	hot	hot	ADJ
fbem-30122	5	26	topic	topic	NOUN
fbem-30122	5	27	of	of	ADP
fbem-30122	5	28	research	research	NOUN
fbem-30122	5	29	for	for	ADP
fbem-30122	5	30	scholars	scholar	NOUN
fbem-30122	5	31	.	.	PUNCT
fbem-30122	6	1	domestic	domestic	ADJ
fbem-30122	6	2	and	and	CCONJ
fbem-30122	6	3	foreign	foreign	ADJ
fbem-30122	6	4	scholars	scholar	NOUN
fbem-30122	6	5	have	have	AUX
fbem-30122	6	6	achieved	achieve	VERB
fbem-30122	6	7	fruitful	fruitful	ADJ
fbem-30122	6	8	results	result	NOUN
fbem-30122	6	9	in	in	ADP
fbem-30122	6	10	the	the	DET
fbem-30122	6	11	study	study	NOUN
fbem-30122	6	12	of	of	ADP
fbem-30122	6	13	accounting	accounting	NOUN
fbem-30122	6	14	information	information	NOUN
fbem-30122	6	15	quality	quality	NOUN
fbem-30122	6	16	.	.	PUNCT
fbem-30122	7	1	this	this	DET
fbem-30122	7	2	article	article	NOUN
fbem-30122	7	3	summarizes	summarize	VERB
fbem-30122	7	4	and	and	CCONJ
fbem-30122	7	5	generalizes	generalize	VERB
fbem-30122	7	6	the	the	DET
fbem-30122	7	7	influencing	influence	VERB
fbem-30122	7	8	factors	factor	NOUN
fbem-30122	7	9	of	of	ADP
fbem-30122	7	10	accounting	account	VERB
fbem-30122	7	11	information	information	NOUN
fbem-30122	7	12	quality	quality	NOUN
fbem-30122	7	13	,	,	PUNCT
fbem-30122	7	14	the	the	DET
fbem-30122	7	15	measurement	measurement	NOUN
fbem-30122	7	16	of	of	ADP
fbem-30122	7	17	accounting	accounting	NOUN
fbem-30122	7	18	information	information	NOUN
fbem-30122	7	19	quality	quality	NOUN
fbem-30122	7	20	,	,	PUNCT
fbem-30122	7	21	and	and	CCONJ
fbem-30122	7	22	related	related	ADJ
fbem-30122	7	23	empirical	empirical	ADJ
fbem-30122	7	24	research	research	NOUN
fbem-30122	7	25	from	from	ADP
fbem-30122	7	26	three	three	NUM
fbem-30122	7	27	aspects	aspect	NOUN
fbem-30122	7	28	.	.	PUNCT
fbem-30122	8	1	it	it	PRON
fbem-30122	8	2	sorts	sort	VERB
fbem-30122	8	3	out	out	ADP
fbem-30122	8	4	the	the	DET
fbem-30122	8	5	literature	literature	NOUN
fbem-30122	8	6	on	on	ADP
fbem-30122	8	7	accounting	account	VERB
fbem-30122	8	8	information	information	NOUN
fbem-30122	8	9	quality	quality	NOUN
fbem-30122	8	10	at	at	ADP
fbem-30122	8	11	home	home	NOUN
fbem-30122	8	12	and	and	CCONJ
fbem-30122	8	13	abroad	abroad	ADV
fbem-30122	8	14	,	,	PUNCT
fbem-30122	8	15	hoping	hope	VERB
fbem-30122	8	16	to	to	PART
fbem-30122	8	17	provide	provide	VERB
fbem-30122	8	18	more	more	ADJ
fbem-30122	8	19	reference	reference	NOUN
fbem-30122	8	20	value	value	NOUN
fbem-30122	8	21	for	for	ADP
fbem-30122	8	22	related	related	ADJ
fbem-30122	8	23	research	research	NOUN
fbem-30122	8	24	.	.	PUNCT
fbem-30122	9	1	keywords	keyword	NOUN
fbem-30122	9	2	:	:	PUNCT
fbem-30122	9	3	accounting	account	VERB
fbem-30122	9	4	information	information	NOUN
fbem-30122	9	5	quality	quality	NOUN
fbem-30122	9	6	;	;	PUNCT
fbem-30122	9	7	influencing	influence	VERB
fbem-30122	9	8	factors	factor	NOUN
fbem-30122	9	9	;	;	PUNCT
fbem-30122	9	10	measurement	measurement	NOUN
fbem-30122	9	11	;	;	PUNCT
fbem-30122	9	12	empirical	empirical	ADJ
fbem-30122	9	13	research	research	NOUN
fbem-30122	9	14	.	.	PUNCT
fbem-30122	10	1	1	1	X
fbem-30122	10	2	.	.	X
fbem-30122	10	3	introduction	introduction	NOUN
fbem-30122	10	4	with	with	ADP
fbem-30122	10	5	the	the	DET
fbem-30122	10	6	continuous	continuous	ADJ
fbem-30122	10	7	development	development	NOUN
fbem-30122	10	8	of	of	ADP
fbem-30122	10	9	the	the	DET
fbem-30122	10	10	capital	capital	NOUN
fbem-30122	10	11	economy	economy	NOUN
fbem-30122	10	12	market	market	NOUN
fbem-30122	10	13	,	,	PUNCT
fbem-30122	10	14	more	more	ADJ
fbem-30122	10	15	and	and	CCONJ
fbem-30122	10	16	more	more	ADJ
fbem-30122	10	17	enterprises	enterprise	NOUN
fbem-30122	10	18	are	be	AUX
fbem-30122	10	19	appearing	appear	VERB
fbem-30122	10	20	in	in	ADP
fbem-30122	10	21	the	the	DET
fbem-30122	10	22	capital	capital	NOUN
fbem-30122	10	23	market	market	NOUN
fbem-30122	10	24	,	,	PUNCT
fbem-30122	10	25	and	and	CCONJ
fbem-30122	10	26	their	their	PRON
fbem-30122	10	27	financial	financial	ADJ
fbem-30122	10	28	accounting	accounting	NOUN
fbem-30122	10	29	information	information	NOUN
fbem-30122	10	30	is	be	AUX
fbem-30122	10	31	also	also	ADV
fbem-30122	10	32	constantly	constantly	ADV
fbem-30122	10	33	increasing	increase	VERB
fbem-30122	10	34	.	.	PUNCT
fbem-30122	11	1	however	however	ADV
fbem-30122	11	2	,	,	PUNCT
fbem-30122	11	3	there	there	PRON
fbem-30122	11	4	have	have	AUX
fbem-30122	11	5	been	be	AUX
fbem-30122	11	6	incidents	incident	NOUN
fbem-30122	11	7	of	of	ADP
fbem-30122	11	8	financial	financial	ADJ
fbem-30122	11	9	fraud	fraud	NOUN
fbem-30122	11	10	,	,	PUNCT
fbem-30122	11	11	such	such	ADJ
fbem-30122	11	12	as	as	ADP
fbem-30122	11	13	financial	financial	ADJ
fbem-30122	11	14	fraud	fraud	NOUN
fbem-30122	11	15	,	,	PUNCT
fbem-30122	11	16	in	in	ADP
fbem-30122	11	17	listed	list	VERB
fbem-30122	11	18	companies	company	NOUN
fbem-30122	11	19	such	such	ADJ
fbem-30122	11	20	as	as	ADP
fbem-30122	11	21	luckin	luckin	ADJ
fbem-30122	11	22	coffee	coffee	NOUN
fbem-30122	11	23	and	and	CCONJ
fbem-30122	11	24	kangmei	kangmei	PROPN
fbem-30122	11	25	pharmaceutical	pharmaceutical	NOUN
fbem-30122	11	26	.	.	PUNCT
fbem-30122	12	1	the	the	DET
fbem-30122	12	2	exposure	exposure	NOUN
fbem-30122	12	3	of	of	ADP
fbem-30122	12	4	financial	financial	ADJ
fbem-30122	12	5	fraud	fraud	NOUN
fbem-30122	12	6	incidents	incident	NOUN
fbem-30122	12	7	has	have	AUX
fbem-30122	12	8	aroused	arouse	VERB
fbem-30122	12	9	increasing	increase	VERB
fbem-30122	12	10	attention	attention	NOUN
fbem-30122	12	11	to	to	ADP
fbem-30122	12	12	the	the	DET
fbem-30122	12	13	quality	quality	NOUN
fbem-30122	12	14	of	of	ADP
fbem-30122	12	15	corporate	corporate	ADJ
fbem-30122	12	16	accounting	accounting	NOUN
fbem-30122	12	17	information	information	NOUN
fbem-30122	12	18	.	.	PUNCT
fbem-30122	13	1	for	for	ADP
fbem-30122	13	2	investors	investor	NOUN
fbem-30122	13	3	,	,	PUNCT
fbem-30122	13	4	the	the	DET
fbem-30122	13	5	quality	quality	NOUN
fbem-30122	13	6	of	of	ADP
fbem-30122	13	7	accounting	accounting	NOUN
fbem-30122	13	8	information	information	NOUN
fbem-30122	13	9	is	be	AUX
fbem-30122	13	10	one	one	NUM
fbem-30122	13	11	of	of	ADP
fbem-30122	13	12	the	the	DET
fbem-30122	13	13	criteria	criterion	NOUN
fbem-30122	13	14	for	for	ADP
fbem-30122	13	15	their	their	PRON
fbem-30122	13	16	investment	investment	NOUN
fbem-30122	13	17	judgments	judgment	NOUN
fbem-30122	13	18	;	;	PUNCT
fbem-30122	13	19	for	for	ADP
fbem-30122	13	20	enterprises	enterprise	NOUN
fbem-30122	13	21	themselves	themselves	PRON
fbem-30122	13	22	,	,	PUNCT
fbem-30122	13	23	the	the	PRON
fbem-30122	13	24	higher	high	ADJ
fbem-30122	13	25	the	the	DET
fbem-30122	13	26	quality	quality	NOUN
fbem-30122	13	27	of	of	ADP
fbem-30122	13	28	accounting	accounting	NOUN
fbem-30122	13	29	information	information	NOUN
fbem-30122	13	30	,	,	PUNCT
fbem-30122	13	31	the	the	PRON
fbem-30122	13	32	more	more	ADV
fbem-30122	13	33	beneficial	beneficial	ADJ
fbem-30122	13	34	it	it	PRON
fbem-30122	13	35	is	be	AUX
fbem-30122	13	36	for	for	ADP
fbem-30122	13	37	their	their	PRON
fbem-30122	13	38	own	own	ADJ
fbem-30122	13	39	business	business	NOUN
fbem-30122	13	40	decisions	decision	NOUN
fbem-30122	13	41	,	,	PUNCT
fbem-30122	13	42	as	as	ADV
fbem-30122	13	43	well	well	ADV
fbem-30122	13	44	as	as	ADP
fbem-30122	13	45	for	for	ADP
fbem-30122	13	46	attracting	attract	VERB
fbem-30122	13	47	external	external	ADJ
fbem-30122	13	48	investors	investor	NOUN
fbem-30122	13	49	and	and	CCONJ
fbem-30122	13	50	improving	improve	VERB
fbem-30122	13	51	the	the	DET
fbem-30122	13	52	company	company	NOUN
fbem-30122	13	53	's	's	PART
fbem-30122	13	54	operating	operating	NOUN
fbem-30122	13	55	performance	performance	NOUN
fbem-30122	13	56	;	;	PUNCT
fbem-30122	13	57	for	for	ADP
fbem-30122	13	58	the	the	DET
fbem-30122	13	59	government	government	NOUN
fbem-30122	13	60	,	,	PUNCT
fbem-30122	13	61	highquality	highquality	NOUN
fbem-30122	13	62	accounting	accounting	NOUN
fbem-30122	13	63	information	information	NOUN
fbem-30122	13	64	can	can	AUX
fbem-30122	13	65	be	be	AUX
fbem-30122	13	66	more	more	ADV
fbem-30122	13	67	effectively	effectively	ADV
fbem-30122	13	68	regulated	regulate	VERB
fbem-30122	13	69	;	;	PUNCT
fbem-30122	13	70	for	for	ADP
fbem-30122	13	71	the	the	DET
fbem-30122	13	72	capital	capital	NOUN
fbem-30122	13	73	market	market	NOUN
fbem-30122	13	74	,	,	PUNCT
fbem-30122	13	75	the	the	DET
fbem-30122	13	76	quality	quality	NOUN
fbem-30122	13	77	of	of	ADP
fbem-30122	13	78	accounting	accounting	NOUN
fbem-30122	13	79	information	information	NOUN
fbem-30122	13	80	directly	directly	ADV
fbem-30122	13	81	affects	affect	VERB
fbem-30122	13	82	the	the	DET
fbem-30122	13	83	operation	operation	NOUN
fbem-30122	13	84	of	of	ADP
fbem-30122	13	85	the	the	DET
fbem-30122	13	86	capital	capital	NOUN
fbem-30122	13	87	market	market	NOUN
fbem-30122	13	88	.	.	PUNCT
fbem-30122	14	1	this	this	PRON
fbem-30122	14	2	indicates	indicate	VERB
fbem-30122	14	3	that	that	SCONJ
fbem-30122	14	4	the	the	DET
fbem-30122	14	5	quality	quality	NOUN
fbem-30122	14	6	of	of	ADP
fbem-30122	14	7	accounting	accounting	NOUN
fbem-30122	14	8	information	information	NOUN
fbem-30122	14	9	is	be	AUX
fbem-30122	14	10	particularly	particularly	ADV
fbem-30122	14	11	important	important	ADJ
fbem-30122	14	12	and	and	CCONJ
fbem-30122	14	13	serves	serve	VERB
fbem-30122	14	14	as	as	ADP
fbem-30122	14	15	the	the	DET
fbem-30122	14	16	cornerstone	cornerstone	NOUN
fbem-30122	14	17	for	for	ADP
fbem-30122	14	18	ensuring	ensure	VERB
fbem-30122	14	19	the	the	DET
fbem-30122	14	20	healthy	healthy	ADJ
fbem-30122	14	21	development	development	NOUN
fbem-30122	14	22	of	of	ADP
fbem-30122	14	23	the	the	DET
fbem-30122	14	24	capital	capital	NOUN
fbem-30122	14	25	market	market	NOUN
fbem-30122	14	26	.	.	PUNCT
fbem-30122	15	1	so	so	ADV
fbem-30122	15	2	what	what	PRON
fbem-30122	15	3	is	be	AUX
fbem-30122	15	4	the	the	DET
fbem-30122	15	5	measure	measure	NOUN
fbem-30122	15	6	of	of	ADP
fbem-30122	15	7	the	the	DET
fbem-30122	15	8	quality	quality	NOUN
fbem-30122	15	9	of	of	ADP
fbem-30122	15	10	accounting	accounting	NOUN
fbem-30122	15	11	information	information	NOUN
fbem-30122	15	12	?	?	PUNCT
fbem-30122	16	1	what	what	PRON
fbem-30122	16	2	will	will	AUX
fbem-30122	16	3	affect	affect	VERB
fbem-30122	16	4	the	the	DET
fbem-30122	16	5	quality	quality	NOUN
fbem-30122	16	6	of	of	ADP
fbem-30122	16	7	accounting	accounting	NOUN
fbem-30122	16	8	information	information	NOUN
fbem-30122	16	9	?	?	PUNCT
fbem-30122	17	1	what	what	PRON
fbem-30122	17	2	are	be	AUX
fbem-30122	17	3	the	the	DET
fbem-30122	17	4	empirical	empirical	ADJ
fbem-30122	17	5	studies	study	NOUN
fbem-30122	17	6	related	relate	VERB
fbem-30122	17	7	to	to	ADP
fbem-30122	17	8	accounting	account	VERB
fbem-30122	17	9	information	information	NOUN
fbem-30122	17	10	quality	quality	NOUN
fbem-30122	17	11	?	?	PUNCT
fbem-30122	18	1	this	this	DET
fbem-30122	18	2	article	article	NOUN
fbem-30122	18	3	reviews	review	VERB
fbem-30122	18	4	and	and	CCONJ
fbem-30122	18	5	sorts	sort	NOUN
fbem-30122	18	6	out	out	ADP
fbem-30122	18	7	these	these	DET
fbem-30122	18	8	issues	issue	NOUN
fbem-30122	18	9	through	through	ADP
fbem-30122	18	10	domestic	domestic	ADJ
fbem-30122	18	11	and	and	CCONJ
fbem-30122	18	12	foreign	foreign	ADJ
fbem-30122	18	13	literature	literature	NOUN
fbem-30122	18	14	,	,	PUNCT
fbem-30122	18	15	hoping	hope	VERB
fbem-30122	18	16	to	to	PART
fbem-30122	18	17	help	help	VERB
fbem-30122	18	18	with	with	ADP
fbem-30122	18	19	future	future	ADJ
fbem-30122	18	20	research	research	NOUN
fbem-30122	18	21	on	on	ADP
fbem-30122	18	22	the	the	DET
fbem-30122	18	23	quality	quality	NOUN
fbem-30122	18	24	of	of	ADP
fbem-30122	18	25	accounting	accounting	NOUN
fbem-30122	18	26	information	information	NOUN
fbem-30122	18	27	.	.	PUNCT
fbem-30122	19	1	2	2	X
fbem-30122	19	2	.	.	X
fbem-30122	19	3	factors	factor	NOUN
fbem-30122	19	4	affecting	affect	VERB
fbem-30122	19	5	the	the	DET
fbem-30122	19	6	quality	quality	NOUN
fbem-30122	19	7	of	of	ADP
fbem-30122	19	8	accounting	accounting	NOUN
fbem-30122	19	9	information	information	NOUN
fbem-30122	19	10	2.1	2.1	NUM
fbem-30122	19	11	.	.	PUNCT
fbem-30122	20	1	internal	internal	ADJ
fbem-30122	20	2	control	control	PROPN
fbem-30122	20	3	aspect	aspect	PROPN
fbem-30122	20	4	goh	goh	PROPN
fbem-30122	20	5	and	and	CCONJ
fbem-30122	20	6	li	li	PROPN
fbem-30122	20	7	(	(	PUNCT
fbem-30122	20	8	2011	2011	NUM
fbem-30122	20	9	)	)	PUNCT
fbem-30122	20	10	used	use	VERB
fbem-30122	20	11	companies	company	NOUN
fbem-30122	20	12	with	with	ADP
fbem-30122	20	13	internal	internal	ADJ
fbem-30122	20	14	control	control	NOUN
fbem-30122	20	15	deficiencies	deficiency	NOUN
fbem-30122	20	16	under	under	ADP
fbem-30122	20	17	the	the	DET
fbem-30122	20	18	us	us	PROPN
fbem-30122	20	19	sarbanes	sarbanes	PROPN
fbem-30122	20	20	oxley	oxley	PROPN
fbem-30122	20	21	act	act	PROPN
fbem-30122	20	22	as	as	ADP
fbem-30122	20	23	samples	sample	NOUN
fbem-30122	20	24	and	and	CCONJ
fbem-30122	20	25	found	find	VERB
fbem-30122	20	26	that	that	SCONJ
fbem-30122	20	27	due	due	ADP
fbem-30122	20	28	to	to	ADP
fbem-30122	20	29	internal	internal	ADJ
fbem-30122	20	30	control	control	NOUN
fbem-30122	20	31	loopholes	loophole	NOUN
fbem-30122	20	32	,	,	PUNCT
fbem-30122	20	33	the	the	DET
fbem-30122	20	34	financial	financial	ADJ
fbem-30122	20	35	situation	situation	NOUN
fbem-30122	20	36	of	of	ADP
fbem-30122	20	37	the	the	DET
fbem-30122	20	38	company	company	NOUN
fbem-30122	20	39	is	be	AUX
fbem-30122	20	40	unstable	unstable	ADJ
fbem-30122	20	41	.	.	PUNCT
fbem-30122	21	1	companies	company	NOUN
fbem-30122	21	2	that	that	PRON
fbem-30122	21	3	actively	actively	ADV
fbem-30122	21	4	improve	improve	VERB
fbem-30122	21	5	their	their	PRON
fbem-30122	21	6	internal	internal	ADJ
fbem-30122	21	7	control	control	NOUN
fbem-30122	21	8	deficiencies	deficiency	NOUN
fbem-30122	21	9	tend	tend	VERB
fbem-30122	21	10	to	to	PART
fbem-30122	21	11	have	have	VERB
fbem-30122	21	12	better	well	ADJ
fbem-30122	21	13	stability	stability	NOUN
fbem-30122	21	14	.	.	PUNCT
fbem-30122	22	1	aloke	aloke	PROPN
fbem-30122	22	2	ghoshk	ghoshk	VERB
fbem-30122	22	3	et	et	PROPN
fbem-30122	22	4	al	al	PROPN
fbem-30122	22	5	.	.	PROPN
fbem-30122	23	1	(	(	PUNCT
fbem-30122	23	2	2013	2013	NUM
fbem-30122	23	3	)	)	PUNCT
fbem-30122	23	4	studied	study	VERB
fbem-30122	23	5	the	the	DET
fbem-30122	23	6	impact	impact	NOUN
fbem-30122	23	7	of	of	ADP
fbem-30122	23	8	implementing	implement	VERB
fbem-30122	23	9	internal	internal	ADJ
fbem-30122	23	10	controls	control	NOUN
fbem-30122	23	11	in	in	ADP
fbem-30122	23	12	companies	company	NOUN
fbem-30122	23	13	before	before	ADP
fbem-30122	23	14	and	and	CCONJ
fbem-30122	23	15	after	after	ADP
fbem-30122	23	16	the	the	DET
fbem-30122	23	17	enactment	enactment	NOUN
fbem-30122	23	18	of	of	ADP
fbem-30122	23	19	the	the	DET
fbem-30122	23	20	sarbanes	sarbanes	PROPN
fbem-30122	23	21	oxley	oxley	PROPN
fbem-30122	23	22	act	act	PROPN
fbem-30122	23	23	.	.	PUNCT
fbem-30122	24	1	the	the	DET
fbem-30122	24	2	research	research	NOUN
fbem-30122	24	3	results	result	NOUN
fbem-30122	24	4	showed	show	VERB
fbem-30122	24	5	that	that	SCONJ
fbem-30122	24	6	the	the	DET
fbem-30122	24	7	negative	negative	ADJ
fbem-30122	24	8	effects	effect	NOUN
fbem-30122	24	9	of	of	ADP
fbem-30122	24	10	internal	internal	ADJ
fbem-30122	24	11	control	control	NOUN
fbem-30122	24	12	deficiencies	deficiency	NOUN
fbem-30122	24	13	in	in	ADP
fbem-30122	24	14	companies	company	NOUN
fbem-30122	24	15	were	be	AUX
fbem-30122	24	16	more	more	ADV
fbem-30122	24	17	significant	significant	ADJ
fbem-30122	24	18	than	than	ADP
fbem-30122	24	19	before	before	ADP
fbem-30122	24	20	the	the	DET
fbem-30122	24	21	enactment	enactment	NOUN
fbem-30122	24	22	of	of	ADP
fbem-30122	24	23	the	the	DET
fbem-30122	24	24	act	act	NOUN
fbem-30122	24	25	.	.	PUNCT
fbem-30122	25	1	kwangwuk	kwangwuk	PROPN
fbem-30122	26	1	oh	oh	INTJ
fbem-30122	26	2	(	(	PUNCT
fbem-30122	26	3	2014	2014	NUM
fbem-30122	26	4	)	)	PUNCT
fbem-30122	26	5	proposed	propose	VERB
fbem-30122	26	6	that	that	SCONJ
fbem-30122	26	7	a	a	DET
fbem-30122	26	8	company	company	NOUN
fbem-30122	26	9	's	's	PART
fbem-30122	26	10	internal	internal	ADJ
fbem-30122	26	11	controls	control	NOUN
fbem-30122	26	12	can	can	AUX
fbem-30122	26	13	affect	affect	VERB
fbem-30122	26	14	the	the	DET
fbem-30122	26	15	quality	quality	NOUN
fbem-30122	26	16	of	of	ADP
fbem-30122	26	17	its	its	PRON
fbem-30122	26	18	financial	financial	ADJ
fbem-30122	26	19	statements	statement	NOUN
fbem-30122	26	20	,	,	PUNCT
fbem-30122	26	21	with	with	ADP
fbem-30122	26	22	companies	company	NOUN
fbem-30122	26	23	that	that	PRON
fbem-30122	26	24	continuously	continuously	ADV
fbem-30122	26	25	promote	promote	VERB
fbem-30122	26	26	and	and	CCONJ
fbem-30122	26	27	improve	improve	VERB
fbem-30122	26	28	their	their	PRON
fbem-30122	26	29	internal	internal	ADJ
fbem-30122	26	30	controls	control	NOUN
fbem-30122	26	31	having	have	VERB
fbem-30122	26	32	higher	high	ADJ
fbem-30122	26	33	financial	financial	ADJ
fbem-30122	26	34	statement	statement	NOUN
fbem-30122	26	35	quality	quality	NOUN
fbem-30122	26	36	.	.	PUNCT
fbem-30122	27	1	domestic	domestic	ADJ
fbem-30122	27	2	scholars	scholar	NOUN
fbem-30122	27	3	also	also	ADV
fbem-30122	27	4	attach	attach	VERB
fbem-30122	27	5	great	great	ADJ
fbem-30122	27	6	importance	importance	NOUN
fbem-30122	27	7	to	to	ADP
fbem-30122	27	8	the	the	DET
fbem-30122	27	9	relationship	relationship	NOUN
fbem-30122	27	10	between	between	ADP
fbem-30122	27	11	internal	internal	ADJ
fbem-30122	27	12	control	control	NOUN
fbem-30122	27	13	and	and	CCONJ
fbem-30122	27	14	accounting	accounting	NOUN
fbem-30122	27	15	information	information	NOUN
fbem-30122	27	16	quality	quality	NOUN
fbem-30122	27	17	,	,	PUNCT
fbem-30122	27	18	actively	actively	ADV
fbem-30122	27	19	researching	research	VERB
fbem-30122	27	20	and	and	CCONJ
fbem-30122	27	21	achieving	achieve	VERB
fbem-30122	27	22	rich	rich	ADJ
fbem-30122	27	23	research	research	NOUN
fbem-30122	27	24	results	result	NOUN
fbem-30122	27	25	.	.	PUNCT
fbem-30122	28	1	liu	liu	PROPN
fbem-30122	28	2	qiliang	qiliang	PROPN
fbem-30122	28	3	's	's	PART
fbem-30122	28	4	(	(	PUNCT
fbem-30122	28	5	2013	2013	NUM
fbem-30122	28	6	)	)	PUNCT
fbem-30122	28	7	research	research	NOUN
fbem-30122	28	8	shows	show	VERB
fbem-30122	28	9	that	that	SCONJ
fbem-30122	28	10	there	there	PRON
fbem-30122	28	11	is	be	VERB
fbem-30122	28	12	a	a	DET
fbem-30122	28	13	relationship	relationship	NOUN
fbem-30122	28	14	between	between	ADP
fbem-30122	28	15	the	the	DET
fbem-30122	28	16	quality	quality	NOUN
fbem-30122	28	17	of	of	ADP
fbem-30122	28	18	internal	internal	ADJ
fbem-30122	28	19	control	control	NOUN
fbem-30122	28	20	and	and	CCONJ
fbem-30122	28	21	the	the	DET
fbem-30122	28	22	concentration	concentration	NOUN
fbem-30122	28	23	of	of	ADP
fbem-30122	28	24	executive	executive	ADJ
fbem-30122	28	25	power	power	NOUN
fbem-30122	28	26	.	.	PUNCT
fbem-30122	29	1	due	due	ADP
fbem-30122	29	2	to	to	ADP
fbem-30122	29	3	the	the	DET
fbem-30122	29	4	structure	structure	NOUN
fbem-30122	29	5	of	of	ADP
fbem-30122	29	6	executive	executive	ADJ
fbem-30122	29	7	power	power	NOUN
fbem-30122	29	8	allocation	allocation	NOUN
fbem-30122	29	9	within	within	ADP
fbem-30122	29	10	a	a	DET
fbem-30122	29	11	company	company	NOUN
fbem-30122	29	12	,	,	PUNCT
fbem-30122	29	13	it	it	PRON
fbem-30122	29	14	is	be	AUX
fbem-30122	29	15	believed	believe	VERB
fbem-30122	29	16	that	that	SCONJ
fbem-30122	29	17	improving	improve	VERB
fbem-30122	29	18	internal	internal	ADJ
fbem-30122	29	19	control	control	NOUN
fbem-30122	29	20	can	can	AUX
fbem-30122	29	21	not	not	PART
fbem-30122	29	22	improve	improve	VERB
fbem-30122	29	23	the	the	DET
fbem-30122	29	24	quality	quality	NOUN
fbem-30122	29	25	of	of	ADP
fbem-30122	29	26	accounting	accounting	NOUN
fbem-30122	29	27	information	information	NOUN
fbem-30122	29	28	and	and	CCONJ
fbem-30122	29	29	will	will	AUX
fbem-30122	29	30	be	be	AUX
fbem-30122	29	31	limited	limit	VERB
fbem-30122	29	32	by	by	ADP
fbem-30122	29	33	the	the	DET
fbem-30122	29	34	internal	internal	ADJ
fbem-30122	29	35	power	power	NOUN
fbem-30122	29	36	of	of	ADP
fbem-30122	29	37	the	the	DET
fbem-30122	29	38	company	company	NOUN
fbem-30122	29	39	.	.	PUNCT
fbem-30122	30	1	yao	yao	PROPN
fbem-30122	30	2	haixin	haixin	PROPN
fbem-30122	30	3	et	et	PROPN
fbem-30122	30	4	al	al	PROPN
fbem-30122	30	5	.	.	PUNCT
fbem-30122	31	1	(	(	PUNCT
fbem-30122	31	2	2016	2016	NUM
fbem-30122	31	3	)	)	PUNCT
fbem-30122	31	4	established	establish	VERB
fbem-30122	31	5	a	a	DET
fbem-30122	31	6	dynamic	dynamic	ADJ
fbem-30122	31	7	game	game	NOUN
fbem-30122	31	8	model	model	NOUN
fbem-30122	31	9	to	to	PART
fbem-30122	31	10	evaluate	evaluate	VERB
fbem-30122	31	11	the	the	DET
fbem-30122	31	12	accounting	accounting	NOUN
fbem-30122	31	13	information	information	NOUN
fbem-30122	31	14	disclosure	disclosure	NOUN
fbem-30122	31	15	of	of	ADP
fbem-30122	31	16	listed	list	VERB
fbem-30122	31	17	companies	company	NOUN
fbem-30122	31	18	through	through	ADP
fbem-30122	31	19	internal	internal	ADJ
fbem-30122	31	20	control	control	NOUN
fbem-30122	31	21	,	,	PUNCT
fbem-30122	31	22	external	external	ADJ
fbem-30122	31	23	supervision	supervision	NOUN
fbem-30122	31	24	,	,	PUNCT
fbem-30122	31	25	and	and	CCONJ
fbem-30122	31	26	other	other	ADJ
fbem-30122	31	27	aspects	aspect	NOUN
fbem-30122	31	28	.	.	PUNCT
fbem-30122	32	1	the	the	DET
fbem-30122	32	2	results	result	NOUN
fbem-30122	32	3	showed	show	VERB
fbem-30122	32	4	that	that	SCONJ
fbem-30122	32	5	the	the	DET
fbem-30122	32	6	quality	quality	NOUN
fbem-30122	32	7	of	of	ADP
fbem-30122	32	8	accounting	accounting	NOUN
fbem-30122	32	9	information	information	NOUN
fbem-30122	32	10	disclosure	disclosure	NOUN
fbem-30122	32	11	of	of	ADP
fbem-30122	32	12	listed	list	VERB
fbem-30122	32	13	companies	company	NOUN
fbem-30122	32	14	can	can	AUX
fbem-30122	32	15	be	be	AUX
fbem-30122	32	16	improved	improve	VERB
fbem-30122	32	17	by	by	ADP
fbem-30122	32	18	enhancing	enhance	VERB
fbem-30122	32	19	internal	internal	ADJ
fbem-30122	32	20	control	control	NOUN
fbem-30122	32	21	management	management	NOUN
fbem-30122	32	22	and	and	CCONJ
fbem-30122	32	23	related	related	ADJ
fbem-30122	32	24	punishment	punishment	NOUN
fbem-30122	32	25	.	.	PUNCT
fbem-30122	33	1	wu	wu	PROPN
fbem-30122	33	2	xiaoling	xiaoling	PROPN
fbem-30122	33	3	(	(	PUNCT
fbem-30122	33	4	2021	2021	NUM
fbem-30122	33	5	)	)	PUNCT
fbem-30122	33	6	proposed	propose	VERB
fbem-30122	33	7	that	that	SCONJ
fbem-30122	33	8	internal	internal	ADJ
fbem-30122	33	9	control	control	NOUN
fbem-30122	33	10	can	can	AUX
fbem-30122	33	11	not	not	PART
fbem-30122	33	12	only	only	ADV
fbem-30122	33	13	enhance	enhance	VERB
fbem-30122	33	14	the	the	DET
fbem-30122	33	15	quality	quality	NOUN
fbem-30122	33	16	of	of	ADP
fbem-30122	33	17	accounting	accounting	NOUN
fbem-30122	33	18	information	information	NOUN
fbem-30122	33	19	,	,	PUNCT
fbem-30122	33	20	but	but	CCONJ
fbem-30122	33	21	also	also	ADV
fbem-30122	33	22	improve	improve	VERB
fbem-30122	33	23	the	the	DET
fbem-30122	33	24	effectiveness	effectiveness	NOUN
fbem-30122	33	25	of	of	ADP
fbem-30122	33	26	internal	internal	ADJ
fbem-30122	33	27	control	control	NOUN
fbem-30122	33	28	,	,	PUNCT
fbem-30122	33	29	and	and	CCONJ
fbem-30122	33	30	it	it	PRON
fbem-30122	33	31	is	be	AUX
fbem-30122	33	32	necessary	necessary	ADJ
fbem-30122	33	33	to	to	PART
fbem-30122	33	34	strengthen	strengthen	VERB
fbem-30122	33	35	the	the	DET
fbem-30122	33	36	investment	investment	NOUN
fbem-30122	33	37	in	in	ADP
fbem-30122	33	38	internal	internal	ADJ
fbem-30122	33	39	control	control	NOUN
fbem-30122	33	40	.	.	PUNCT
fbem-30122	34	1	chi	chi	PROPN
fbem-30122	34	2	guohua	guohua	PROPN
fbem-30122	34	3	's	's	PART
fbem-30122	34	4	(	(	PUNCT
fbem-30122	34	5	2021	2021	NUM
fbem-30122	34	6	)	)	PUNCT
fbem-30122	34	7	research	research	NOUN
fbem-30122	34	8	has	have	AUX
fbem-30122	34	9	demonstrated	demonstrate	VERB
fbem-30122	34	10	that	that	SCONJ
fbem-30122	34	11	a	a	DET
fbem-30122	34	12	scientifically	scientifically	ADV
fbem-30122	34	13	sound	sound	ADJ
fbem-30122	34	14	internal	internal	ADJ
fbem-30122	34	15	control	control	NOUN
fbem-30122	34	16	system	system	NOUN
fbem-30122	34	17	can	can	AUX
fbem-30122	34	18	enhance	enhance	VERB
fbem-30122	34	19	the	the	DET
fbem-30122	34	20	quality	quality	NOUN
fbem-30122	34	21	of	of	ADP
fbem-30122	34	22	accounting	accounting	NOUN
fbem-30122	34	23	information	information	NOUN
fbem-30122	34	24	disclosed	disclose	VERB
fbem-30122	34	25	by	by	ADP
fbem-30122	34	26	enterprises	enterprise	NOUN
fbem-30122	34	27	to	to	ADP
fbem-30122	34	28	the	the	DET
fbem-30122	34	29	outside	outside	ADJ
fbem-30122	34	30	world	world	NOUN
fbem-30122	34	31	.	.	PUNCT
fbem-30122	35	1	cui	cui	PROPN
fbem-30122	35	2	lizhi	lizhi	PROPN
fbem-30122	35	3	's	's	PART
fbem-30122	35	4	(	(	PUNCT
fbem-30122	35	5	2023	2023	NUM
fbem-30122	35	6	)	)	PUNCT
fbem-30122	35	7	research	research	NOUN
fbem-30122	35	8	found	find	VERB
fbem-30122	35	9	that	that	SCONJ
fbem-30122	35	10	internal	internal	ADJ
fbem-30122	35	11	control	control	NOUN
fbem-30122	35	12	has	have	VERB
fbem-30122	35	13	a	a	DET
fbem-30122	35	14	significant	significant	ADJ
fbem-30122	35	15	impact	impact	NOUN
fbem-30122	35	16	on	on	ADP
fbem-30122	35	17	the	the	DET
fbem-30122	35	18	accuracy	accuracy	NOUN
fbem-30122	35	19	,	,	PUNCT
fbem-30122	35	20	completeness	completeness	NOUN
fbem-30122	35	21	,	,	PUNCT
fbem-30122	35	22	timeliness	timeliness	NOUN
fbem-30122	35	23	,	,	PUNCT
fbem-30122	35	24	reliability	reliability	NOUN
fbem-30122	35	25	,	,	PUNCT
fbem-30122	35	26	and	and	CCONJ
fbem-30122	35	27	other	other	ADJ
fbem-30122	35	28	aspects	aspect	NOUN
fbem-30122	35	29	of	of	ADP
fbem-30122	35	30	accounting	accounting	NOUN
fbem-30122	35	31	information	information	NOUN
fbem-30122	35	32	,	,	PUNCT
fbem-30122	35	33	but	but	CCONJ
fbem-30122	35	34	internal	internal	ADJ
fbem-30122	35	35	control	control	NOUN
fbem-30122	35	36	deficiencies	deficiency	NOUN
fbem-30122	35	37	,	,	PUNCT
fbem-30122	35	38	failures	failure	NOUN
fbem-30122	35	39	,	,	PUNCT
fbem-30122	35	40	deception	deception	NOUN
fbem-30122	35	41	,	,	PUNCT
fbem-30122	35	42	and	and	CCONJ
fbem-30122	35	43	other	other	ADJ
fbem-30122	35	44	issues	issue	NOUN
fbem-30122	35	45	can	can	AUX
fbem-30122	35	46	also	also	ADV
fbem-30122	35	47	affect	affect	VERB
fbem-30122	35	48	the	the	DET
fbem-30122	35	49	quality	quality	NOUN
fbem-30122	35	50	of	of	ADP
fbem-30122	35	51	accounting	accounting	NOUN
fbem-30122	35	52	information	information	NOUN
fbem-30122	35	53	.	.	PUNCT
fbem-30122	36	1	yu	yu	PROPN
fbem-30122	36	2	hongze	hongze	PROPN
fbem-30122	36	3	(	(	PUNCT
fbem-30122	36	4	2023	2023	NUM
fbem-30122	36	5	)	)	PUNCT
fbem-30122	36	6	pointed	point	VERB
fbem-30122	36	7	out	out	ADP
fbem-30122	36	8	the	the	DET
fbem-30122	36	9	need	need	NOUN
fbem-30122	36	10	to	to	PART
fbem-30122	36	11	strengthen	strengthen	VERB
fbem-30122	36	12	internal	internal	ADJ
fbem-30122	36	13	controls	control	NOUN
fbem-30122	36	14	,	,	PUNCT
fbem-30122	36	15	such	such	ADJ
fbem-30122	36	16	as	as	ADP
fbem-30122	36	17	establishing	establish	VERB
fbem-30122	36	18	rules	rule	NOUN
fbem-30122	36	19	and	and	CCONJ
fbem-30122	36	20	regulations	regulation	NOUN
fbem-30122	36	21	,	,	PUNCT
fbem-30122	36	22	220	220	NUM
fbem-30122	36	23	implementing	implement	VERB
fbem-30122	36	24	comprehensive	comprehensive	ADJ
fbem-30122	36	25	monitoring	monitoring	NOUN
fbem-30122	36	26	,	,	PUNCT
fbem-30122	36	27	preventing	prevent	VERB
fbem-30122	36	28	false	false	ADJ
fbem-30122	36	29	information	information	NOUN
fbem-30122	36	30	,	,	PUNCT
fbem-30122	36	31	and	and	CCONJ
fbem-30122	36	32	conducting	conduct	VERB
fbem-30122	36	33	compliance	compliance	NOUN
fbem-30122	36	34	management	management	NOUN
fbem-30122	36	35	,	,	PUNCT
fbem-30122	36	36	which	which	PRON
fbem-30122	36	37	can	can	AUX
fbem-30122	36	38	effectively	effectively	ADV
fbem-30122	36	39	improve	improve	VERB
fbem-30122	36	40	the	the	DET
fbem-30122	36	41	integrity	integrity	NOUN
fbem-30122	36	42	and	and	CCONJ
fbem-30122	36	43	quality	quality	NOUN
fbem-30122	36	44	of	of	ADP
fbem-30122	36	45	accounting	accounting	NOUN
fbem-30122	36	46	information	information	NOUN
fbem-30122	36	47	.	.	PUNCT
fbem-30122	37	1	2.2	2.2	NUM
fbem-30122	37	2	.	.	PUNCT
fbem-30122	37	3	corporate	corporate	ADJ
fbem-30122	37	4	governance	governance	NOUN
fbem-30122	37	5	structure	structure	NOUN
fbem-30122	37	6	regarding	regard	VERB
fbem-30122	37	7	research	research	NOUN
fbem-30122	37	8	from	from	ADP
fbem-30122	37	9	the	the	DET
fbem-30122	37	10	perspective	perspective	NOUN
fbem-30122	37	11	of	of	ADP
fbem-30122	37	12	equity	equity	NOUN
fbem-30122	37	13	structure	structure	NOUN
fbem-30122	37	14	,	,	PUNCT
fbem-30122	37	15	gopalan	gopalan	NOUN
fbem-30122	37	16	and	and	CCONJ
fbem-30122	37	17	jayaraman	jayaraman	NOUN
fbem-30122	37	18	(	(	PUNCT
fbem-30122	37	19	2012	2012	NUM
fbem-30122	37	20	)	)	PUNCT
fbem-30122	37	21	believe	believe	VERB
fbem-30122	37	22	that	that	SCONJ
fbem-30122	37	23	equity	equity	NOUN
fbem-30122	37	24	concentration	concentration	NOUN
fbem-30122	37	25	can	can	AUX
fbem-30122	37	26	enhance	enhance	VERB
fbem-30122	37	27	the	the	DET
fbem-30122	37	28	willingness	willingness	NOUN
fbem-30122	37	29	of	of	ADP
fbem-30122	37	30	shareholders	shareholder	NOUN
fbem-30122	37	31	to	to	PART
fbem-30122	37	32	supervise	supervise	VERB
fbem-30122	37	33	executives	executive	NOUN
fbem-30122	37	34	,	,	PUNCT
fbem-30122	37	35	thereby	thereby	ADV
fbem-30122	37	36	reducing	reduce	VERB
fbem-30122	37	37	earnings	earning	NOUN
fbem-30122	37	38	management	management	NOUN
fbem-30122	37	39	behavior	behavior	NOUN
fbem-30122	37	40	and	and	CCONJ
fbem-30122	37	41	improving	improve	VERB
fbem-30122	37	42	the	the	DET
fbem-30122	37	43	quality	quality	NOUN
fbem-30122	37	44	of	of	ADP
fbem-30122	37	45	accounting	accounting	NOUN
fbem-30122	37	46	information	information	NOUN
fbem-30122	37	47	.	.	PUNCT
fbem-30122	38	1	jianrui	jianrui	PROPN
fbem-30122	38	2	and	and	CCONJ
fbem-30122	38	3	dai	dai	PROPN
fbem-30122	38	4	chunxiao	chunxiao	NOUN
fbem-30122	38	5	(	(	PUNCT
fbem-30122	38	6	2019	2019	NUM
fbem-30122	38	7	)	)	PUNCT
fbem-30122	38	8	believe	believe	VERB
fbem-30122	38	9	that	that	SCONJ
fbem-30122	38	10	high	high	ADJ
fbem-30122	38	11	concentration	concentration	NOUN
fbem-30122	38	12	can	can	AUX
fbem-30122	38	13	easily	easily	ADV
fbem-30122	38	14	lead	lead	VERB
fbem-30122	38	15	to	to	ADP
fbem-30122	38	16	the	the	DET
fbem-30122	38	17	problem	problem	NOUN
fbem-30122	38	18	of	of	ADP
fbem-30122	38	19	ultimate	ultimate	ADJ
fbem-30122	38	20	shareholders	shareholder	NOUN
fbem-30122	38	21	seizing	seize	VERB
fbem-30122	38	22	control	control	NOUN
fbem-30122	38	23	benefits	benefit	NOUN
fbem-30122	38	24	,	,	PUNCT
fbem-30122	38	25	so	so	SCONJ
fbem-30122	38	26	the	the	DET
fbem-30122	38	27	equity	equity	NOUN
fbem-30122	38	28	structure	structure	NOUN
fbem-30122	38	29	should	should	AUX
fbem-30122	38	30	be	be	AUX
fbem-30122	38	31	more	more	ADV
fbem-30122	38	32	balanced	balanced	ADJ
fbem-30122	38	33	,	,	PUNCT
fbem-30122	38	34	thereby	thereby	ADV
fbem-30122	38	35	strengthening	strengthen	VERB
fbem-30122	38	36	the	the	DET
fbem-30122	38	37	effectiveness	effectiveness	NOUN
fbem-30122	38	38	of	of	ADP
fbem-30122	38	39	supervision	supervision	NOUN
fbem-30122	38	40	and	and	CCONJ
fbem-30122	38	41	suppressing	suppress	VERB
fbem-30122	38	42	earnings	earning	NOUN
fbem-30122	38	43	management	management	NOUN
fbem-30122	38	44	.	.	PUNCT
fbem-30122	39	1	regarding	regard	VERB
fbem-30122	39	2	the	the	DET
fbem-30122	39	3	research	research	NOUN
fbem-30122	39	4	from	from	ADP
fbem-30122	39	5	the	the	DET
fbem-30122	39	6	perspective	perspective	NOUN
fbem-30122	39	7	of	of	ADP
fbem-30122	39	8	the	the	DET
fbem-30122	39	9	board	board	NOUN
fbem-30122	39	10	of	of	ADP
fbem-30122	39	11	directors	director	NOUN
fbem-30122	39	12	,	,	PUNCT
fbem-30122	39	13	lin	lin	PROPN
fbem-30122	39	14	han	han	PROPN
fbem-30122	39	15	(	(	PUNCT
fbem-30122	39	16	2018	2018	NUM
fbem-30122	39	17	)	)	PUNCT
fbem-30122	39	18	used	use	VERB
fbem-30122	39	19	data	datum	NOUN
fbem-30122	39	20	from	from	ADP
fbem-30122	39	21	a	a	DET
fbem-30122	39	22	-	-	PUNCT
fbem-30122	39	23	share	share	NOUN
fbem-30122	39	24	listed	list	VERB
fbem-30122	39	25	companies	company	NOUN
fbem-30122	39	26	in	in	ADP
fbem-30122	39	27	the	the	DET
fbem-30122	39	28	shenzhen	shenzhen	PROPN
fbem-30122	39	29	stock	stock	PROPN
fbem-30122	39	30	exchange	exchange	PROPN
fbem-30122	39	31	from	from	ADP
fbem-30122	39	32	2012	2012	NUM
fbem-30122	39	33	to	to	ADP
fbem-30122	39	34	2017	2017	NUM
fbem-30122	39	35	as	as	ADP
fbem-30122	39	36	a	a	DET
fbem-30122	39	37	sample	sample	NOUN
fbem-30122	39	38	and	and	CCONJ
fbem-30122	39	39	found	find	VERB
fbem-30122	39	40	that	that	SCONJ
fbem-30122	39	41	the	the	PRON
fbem-30122	39	42	higher	high	ADJ
fbem-30122	39	43	the	the	DET
fbem-30122	39	44	degree	degree	NOUN
fbem-30122	39	45	of	of	ADP
fbem-30122	39	46	separation	separation	NOUN
fbem-30122	39	47	of	of	ADP
fbem-30122	39	48	ownership	ownership	NOUN
fbem-30122	39	49	and	and	CCONJ
fbem-30122	39	50	control	control	NOUN
fbem-30122	39	51	,	,	PUNCT
fbem-30122	39	52	the	the	PRON
fbem-30122	39	53	larger	large	ADJ
fbem-30122	39	54	the	the	DET
fbem-30122	39	55	size	size	NOUN
fbem-30122	39	56	of	of	ADP
fbem-30122	39	57	the	the	DET
fbem-30122	39	58	board	board	NOUN
fbem-30122	39	59	of	of	ADP
fbem-30122	39	60	directors	director	NOUN
fbem-30122	39	61	,	,	PUNCT
fbem-30122	39	62	and	and	CCONJ
fbem-30122	39	63	the	the	DET
fbem-30122	39	64	poorer	poor	ADJ
fbem-30122	39	65	the	the	DET
fbem-30122	39	66	quality	quality	NOUN
fbem-30122	39	67	of	of	ADP
fbem-30122	39	68	accounting	accounting	NOUN
fbem-30122	39	69	information	information	NOUN
fbem-30122	39	70	.	.	PUNCT
fbem-30122	40	1	ye	ye	PRON
fbem-30122	40	2	bangyin	bangyin	VERB
fbem-30122	40	3	et	et	PROPN
fbem-30122	40	4	al	al	PROPN
fbem-30122	40	5	.	.	PROPN
fbem-30122	41	1	(	(	PUNCT
fbem-30122	41	2	2022	2022	NUM
fbem-30122	41	3	)	)	PUNCT
fbem-30122	41	4	found	find	VERB
fbem-30122	41	5	that	that	SCONJ
fbem-30122	41	6	the	the	PRON
fbem-30122	41	7	stronger	strong	ADJ
fbem-30122	41	8	the	the	DET
fbem-30122	41	9	fault	fault	NOUN
fbem-30122	41	10	zone	zone	NOUN
fbem-30122	41	11	of	of	ADP
fbem-30122	41	12	the	the	DET
fbem-30122	41	13	board	board	NOUN
fbem-30122	41	14	of	of	ADP
fbem-30122	41	15	directors	director	NOUN
fbem-30122	41	16	,	,	PUNCT
fbem-30122	41	17	the	the	PRON
fbem-30122	41	18	lower	low	ADJ
fbem-30122	41	19	the	the	DET
fbem-30122	41	20	cohesion	cohesion	NOUN
fbem-30122	41	21	within	within	ADP
fbem-30122	41	22	the	the	DET
fbem-30122	41	23	board	board	NOUN
fbem-30122	41	24	,	,	PUNCT
fbem-30122	41	25	and	and	CCONJ
fbem-30122	41	26	the	the	PRON
fbem-30122	41	27	lower	low	ADJ
fbem-30122	41	28	the	the	DET
fbem-30122	41	29	willingness	willingness	NOUN
fbem-30122	41	30	to	to	PART
fbem-30122	41	31	supervise	supervise	VERB
fbem-30122	41	32	,	,	PUNCT
fbem-30122	41	33	resulting	result	VERB
fbem-30122	41	34	in	in	ADP
fbem-30122	41	35	a	a	DET
fbem-30122	41	36	decrease	decrease	NOUN
fbem-30122	41	37	in	in	ADP
fbem-30122	41	38	the	the	DET
fbem-30122	41	39	quality	quality	NOUN
fbem-30122	41	40	of	of	ADP
fbem-30122	41	41	the	the	DET
fbem-30122	41	42	company	company	NOUN
fbem-30122	41	43	's	's	PART
fbem-30122	41	44	accounting	accounting	NOUN
fbem-30122	41	45	information	information	NOUN
fbem-30122	41	46	.	.	PUNCT
fbem-30122	42	1	ou	ou	PROPN
fbem-30122	42	2	liping	liping	PROPN
fbem-30122	42	3	and	and	CCONJ
fbem-30122	42	4	zhao	zhao	PROPN
fbem-30122	42	5	zhiting	zhiting	PROPN
fbem-30122	42	6	(	(	PUNCT
fbem-30122	42	7	2022	2022	NUM
fbem-30122	42	8	)	)	PUNCT
fbem-30122	42	9	proposed	propose	VERB
fbem-30122	42	10	that	that	SCONJ
fbem-30122	42	11	there	there	PRON
fbem-30122	42	12	is	be	VERB
fbem-30122	42	13	a	a	DET
fbem-30122	42	14	positive	positive	ADJ
fbem-30122	42	15	correlation	correlation	NOUN
fbem-30122	42	16	between	between	ADP
fbem-30122	42	17	overconfidence	overconfidence	NOUN
fbem-30122	42	18	and	and	CCONJ
fbem-30122	42	19	earnings	earning	NOUN
fbem-30122	42	20	management	management	NOUN
fbem-30122	42	21	,	,	PUNCT
fbem-30122	42	22	and	and	CCONJ
fbem-30122	42	23	enhancing	enhance	VERB
fbem-30122	42	24	the	the	DET
fbem-30122	42	25	independence	independence	NOUN
fbem-30122	42	26	of	of	ADP
fbem-30122	42	27	the	the	DET
fbem-30122	42	28	board	board	NOUN
fbem-30122	42	29	of	of	ADP
fbem-30122	42	30	directors	director	NOUN
fbem-30122	42	31	can	can	AUX
fbem-30122	42	32	suppress	suppress	VERB
fbem-30122	42	33	earnings	earning	NOUN
fbem-30122	42	34	manipulation	manipulation	NOUN
fbem-30122	42	35	induced	induce	VERB
fbem-30122	42	36	by	by	ADP
fbem-30122	42	37	managerial	managerial	ADJ
fbem-30122	42	38	overconfidence	overconfidence	NOUN
fbem-30122	42	39	.	.	PUNCT
fbem-30122	43	1	regarding	regard	VERB
fbem-30122	43	2	the	the	DET
fbem-30122	43	3	research	research	NOUN
fbem-30122	43	4	from	from	ADP
fbem-30122	43	5	the	the	DET
fbem-30122	43	6	perspective	perspective	NOUN
fbem-30122	43	7	of	of	ADP
fbem-30122	43	8	management	management	NOUN
fbem-30122	43	9	,	,	PUNCT
fbem-30122	43	10	xu	xu	PROPN
fbem-30122	43	11	fei	fei	PROPN
fbem-30122	43	12	(	(	PUNCT
fbem-30122	43	13	2017	2017	NUM
fbem-30122	43	14	)	)	PUNCT
fbem-30122	43	15	pointed	point	VERB
fbem-30122	43	16	out	out	ADP
fbem-30122	43	17	that	that	SCONJ
fbem-30122	43	18	there	there	PRON
fbem-30122	43	19	is	be	VERB
fbem-30122	43	20	a	a	DET
fbem-30122	43	21	positive	positive	ADJ
fbem-30122	43	22	correlation	correlation	NOUN
fbem-30122	43	23	between	between	ADP
fbem-30122	43	24	the	the	DET
fbem-30122	43	25	independence	independence	NOUN
fbem-30122	43	26	of	of	ADP
fbem-30122	43	27	cfo	cfo	NOUN
fbem-30122	43	28	and	and	CCONJ
fbem-30122	43	29	the	the	DET
fbem-30122	43	30	quality	quality	NOUN
fbem-30122	43	31	of	of	ADP
fbem-30122	43	32	accounting	accounting	NOUN
fbem-30122	43	33	information	information	NOUN
fbem-30122	43	34	.	.	PUNCT
fbem-30122	44	1	the	the	DET
fbem-30122	44	2	departure	departure	NOUN
fbem-30122	44	3	of	of	ADP
fbem-30122	44	4	cfo	cfo	NOUN
fbem-30122	44	5	will	will	AUX
fbem-30122	44	6	reduce	reduce	VERB
fbem-30122	44	7	the	the	DET
fbem-30122	44	8	strengthening	strengthen	VERB
fbem-30122	44	9	effect	effect	NOUN
fbem-30122	44	10	of	of	ADP
fbem-30122	44	11	independence	independence	NOUN
fbem-30122	44	12	on	on	ADP
fbem-30122	44	13	the	the	DET
fbem-30122	44	14	quality	quality	NOUN
fbem-30122	44	15	of	of	ADP
fbem-30122	44	16	accounting	accounting	NOUN
fbem-30122	44	17	information	information	NOUN
fbem-30122	44	18	.	.	PUNCT
fbem-30122	45	1	yao	yao	PROPN
fbem-30122	45	2	lijie	lijie	PROPN
fbem-30122	45	3	et	et	PROPN
fbem-30122	45	4	al	al	PROPN
fbem-30122	45	5	.	.	PROPN
fbem-30122	45	6	(	(	PUNCT
fbem-30122	45	7	2020	2020	NUM
fbem-30122	45	8	)	)	PUNCT
fbem-30122	45	9	believe	believe	VERB
fbem-30122	45	10	that	that	SCONJ
fbem-30122	45	11	excessive	excessive	ADJ
fbem-30122	45	12	management	management	NOUN
fbem-30122	45	13	power	power	NOUN
fbem-30122	45	14	can	can	AUX
fbem-30122	45	15	reduce	reduce	VERB
fbem-30122	45	16	accounting	accounting	NOUN
fbem-30122	45	17	conservatism	conservatism	NOUN
fbem-30122	45	18	,	,	PUNCT
fbem-30122	45	19	while	while	SCONJ
fbem-30122	45	20	improving	improve	VERB
fbem-30122	45	21	managerial	managerial	ADJ
fbem-30122	45	22	capabilities	capability	NOUN
fbem-30122	45	23	can	can	AUX
fbem-30122	45	24	improve	improve	VERB
fbem-30122	45	25	information	information	NOUN
fbem-30122	45	26	disclosure	disclosure	NOUN
fbem-30122	45	27	issues	issue	NOUN
fbem-30122	45	28	and	and	CCONJ
fbem-30122	45	29	reduce	reduce	VERB
fbem-30122	45	30	the	the	DET
fbem-30122	45	31	degree	degree	NOUN
fbem-30122	45	32	of	of	ADP
fbem-30122	45	33	information	information	NOUN
fbem-30122	45	34	asymmetry	asymmetry	NOUN
fbem-30122	45	35	.	.	PUNCT
fbem-30122	46	1	chen	chen	PROPN
fbem-30122	46	2	shufang	shufang	PROPN
fbem-30122	46	3	et	et	PROPN
fbem-30122	46	4	al	al	PROPN
fbem-30122	46	5	.	.	PROPN
fbem-30122	46	6	(	(	PUNCT
fbem-30122	46	7	2020	2020	NUM
fbem-30122	46	8	)	)	PUNCT
fbem-30122	46	9	believes	believe	VERB
fbem-30122	46	10	that	that	SCONJ
fbem-30122	46	11	increasing	increase	VERB
fbem-30122	46	12	the	the	DET
fbem-30122	46	13	power	power	NOUN
fbem-30122	46	14	of	of	ADP
fbem-30122	46	15	management	management	NOUN
fbem-30122	46	16	will	will	AUX
fbem-30122	46	17	reduce	reduce	VERB
fbem-30122	46	18	the	the	DET
fbem-30122	46	19	effectiveness	effectiveness	NOUN
fbem-30122	46	20	of	of	ADP
fbem-30122	46	21	internal	internal	ADJ
fbem-30122	46	22	control	control	NOUN
fbem-30122	46	23	,	,	PUNCT
fbem-30122	46	24	weaken	weaken	VERB
fbem-30122	46	25	the	the	DET
fbem-30122	46	26	role	role	NOUN
fbem-30122	46	27	of	of	ADP
fbem-30122	46	28	the	the	DET
fbem-30122	46	29	board	board	NOUN
fbem-30122	46	30	of	of	ADP
fbem-30122	46	31	directors	director	NOUN
fbem-30122	46	32	,	,	PUNCT
fbem-30122	46	33	increase	increase	VERB
fbem-30122	46	34	management	management	NOUN
fbem-30122	46	35	's	's	PART
fbem-30122	46	36	selfish	selfish	ADJ
fbem-30122	46	37	behavior	behavior	NOUN
fbem-30122	46	38	,	,	PUNCT
fbem-30122	46	39	and	and	CCONJ
fbem-30122	46	40	have	have	VERB
fbem-30122	46	41	a	a	DET
fbem-30122	46	42	negative	negative	ADJ
fbem-30122	46	43	impact	impact	NOUN
fbem-30122	46	44	on	on	ADP
fbem-30122	46	45	the	the	DET
fbem-30122	46	46	quality	quality	NOUN
fbem-30122	46	47	of	of	ADP
fbem-30122	46	48	accounting	accounting	NOUN
fbem-30122	46	49	information	information	NOUN
fbem-30122	46	50	.	.	PUNCT
fbem-30122	47	1	2.3	2.3	NUM
fbem-30122	47	2	.	.	PUNCT
fbem-30122	48	1	in	in	ADP
fbem-30122	48	2	terms	term	NOUN
fbem-30122	48	3	of	of	ADP
fbem-30122	48	4	legal	legal	ADJ
fbem-30122	48	5	policy	policy	NOUN
fbem-30122	48	6	and	and	CCONJ
fbem-30122	48	7	environmental	environmental	ADJ
fbem-30122	48	8	supervision	supervision	NOUN
fbem-30122	48	9	legal	legal	ADJ
fbem-30122	48	10	policies	policy	NOUN
fbem-30122	48	11	are	be	AUX
fbem-30122	48	12	an	an	DET
fbem-30122	48	13	external	external	ADJ
fbem-30122	48	14	constraint	constraint	NOUN
fbem-30122	48	15	for	for	ADP
fbem-30122	48	16	companies	company	NOUN
fbem-30122	48	17	,	,	PUNCT
fbem-30122	48	18	and	and	CCONJ
fbem-30122	48	19	their	their	PRON
fbem-30122	48	20	impact	impact	NOUN
fbem-30122	48	21	on	on	ADP
fbem-30122	48	22	the	the	DET
fbem-30122	48	23	quality	quality	NOUN
fbem-30122	48	24	of	of	ADP
fbem-30122	48	25	accounting	accounting	NOUN
fbem-30122	48	26	information	information	NOUN
fbem-30122	48	27	varies	vary	VERB
fbem-30122	48	28	depending	depend	VERB
fbem-30122	48	29	on	on	ADP
fbem-30122	48	30	the	the	DET
fbem-30122	48	31	external	external	ADJ
fbem-30122	48	32	environment	environment	NOUN
fbem-30122	48	33	in	in	ADP
fbem-30122	48	34	which	which	PRON
fbem-30122	48	35	the	the	DET
fbem-30122	48	36	company	company	NOUN
fbem-30122	48	37	operates	operate	VERB
fbem-30122	48	38	.	.	PUNCT
fbem-30122	49	1	gordon	gordon	PROPN
fbem-30122	49	2	and	and	CCONJ
fbem-30122	49	3	hsu	hsu	PROPN
fbem-30122	49	4	(	(	PUNCT
fbem-30122	49	5	2018	2018	NUM
fbem-30122	49	6	)	)	PUNCT
fbem-30122	49	7	proposed	propose	VERB
fbem-30122	49	8	that	that	SCONJ
fbem-30122	49	9	the	the	DET
fbem-30122	49	10	formation	formation	NOUN
fbem-30122	49	11	of	of	ADP
fbem-30122	49	12	accounting	accounting	NOUN
fbem-30122	49	13	information	information	NOUN
fbem-30122	49	14	can	can	AUX
fbem-30122	49	15	not	not	PART
fbem-30122	49	16	be	be	AUX
fbem-30122	49	17	separated	separate	VERB
fbem-30122	49	18	from	from	ADP
fbem-30122	49	19	the	the	DET
fbem-30122	49	20	standardization	standardization	NOUN
fbem-30122	49	21	of	of	ADP
fbem-30122	49	22	standards	standard	NOUN
fbem-30122	49	23	and	and	CCONJ
fbem-30122	49	24	systems	system	NOUN
fbem-30122	49	25	,	,	PUNCT
fbem-30122	49	26	and	and	CCONJ
fbem-30122	49	27	the	the	DET
fbem-30122	49	28	frequent	frequent	ADJ
fbem-30122	49	29	changes	change	NOUN
fbem-30122	49	30	in	in	ADP
fbem-30122	49	31	accounting	accounting	NOUN
fbem-30122	49	32	standards	standard	NOUN
fbem-30122	49	33	and	and	CCONJ
fbem-30122	49	34	policies	policy	NOUN
fbem-30122	49	35	have	have	AUX
fbem-30122	49	36	led	lead	VERB
fbem-30122	49	37	more	more	ADJ
fbem-30122	49	38	and	and	CCONJ
fbem-30122	49	39	more	more	ADJ
fbem-30122	49	40	scholars	scholar	NOUN
fbem-30122	49	41	to	to	PART
fbem-30122	49	42	pay	pay	VERB
fbem-30122	49	43	attention	attention	NOUN
fbem-30122	49	44	to	to	ADP
fbem-30122	49	45	the	the	DET
fbem-30122	49	46	impact	impact	NOUN
fbem-30122	49	47	of	of	ADP
fbem-30122	49	48	changes	change	NOUN
fbem-30122	49	49	in	in	ADP
fbem-30122	49	50	accounting	accounting	NOUN
fbem-30122	49	51	standards	standard	NOUN
fbem-30122	49	52	and	and	CCONJ
fbem-30122	49	53	systems	system	NOUN
fbem-30122	49	54	on	on	ADP
fbem-30122	49	55	the	the	DET
fbem-30122	49	56	quality	quality	NOUN
fbem-30122	49	57	of	of	ADP
fbem-30122	49	58	accounting	accounting	NOUN
fbem-30122	49	59	information	information	NOUN
fbem-30122	49	60	.	.	PUNCT
fbem-30122	50	1	wang	wang	PROPN
fbem-30122	50	2	shuangjin	shuangjin	PROPN
fbem-30122	50	3	and	and	CCONJ
fbem-30122	50	4	chang	chang	PROPN
fbem-30122	50	5	juan	juan	PROPN
fbem-30122	50	6	(	(	PUNCT
fbem-30122	50	7	2020	2020	NUM
fbem-30122	50	8	)	)	PUNCT
fbem-30122	50	9	conducted	conduct	VERB
fbem-30122	50	10	empirical	empirical	ADJ
fbem-30122	50	11	research	research	NOUN
fbem-30122	50	12	,	,	PUNCT
fbem-30122	50	13	and	and	CCONJ
fbem-30122	50	14	the	the	DET
fbem-30122	50	15	results	result	NOUN
fbem-30122	50	16	showed	show	VERB
fbem-30122	50	17	that	that	SCONJ
fbem-30122	50	18	environmental	environmental	ADJ
fbem-30122	50	19	uncertainty	uncertainty	NOUN
fbem-30122	50	20	can	can	AUX
fbem-30122	50	21	affect	affect	VERB
fbem-30122	50	22	a	a	DET
fbem-30122	50	23	company	company	NOUN
fbem-30122	50	24	's	's	PART
fbem-30122	50	25	earnings	earning	NOUN
fbem-30122	50	26	management	management	NOUN
fbem-30122	50	27	,	,	PUNCT
fbem-30122	50	28	and	and	CCONJ
fbem-30122	50	29	this	this	DET
fbem-30122	50	30	impact	impact	NOUN
fbem-30122	50	31	is	be	AUX
fbem-30122	50	32	positive	positive	ADJ
fbem-30122	50	33	.	.	PUNCT
fbem-30122	51	1	environmental	environmental	ADJ
fbem-30122	51	2	factors	factor	NOUN
fbem-30122	51	3	can	can	AUX
fbem-30122	51	4	affect	affect	VERB
fbem-30122	51	5	the	the	DET
fbem-30122	51	6	quality	quality	NOUN
fbem-30122	51	7	of	of	ADP
fbem-30122	51	8	accounting	accounting	NOUN
fbem-30122	51	9	information	information	NOUN
fbem-30122	51	10	.	.	PUNCT
fbem-30122	52	1	wang	wang	PROPN
fbem-30122	52	2	jiachen	jiachen	PROPN
fbem-30122	52	3	et	et	PROPN
fbem-30122	52	4	al	al	PROPN
fbem-30122	52	5	.	.	PROPN
fbem-30122	53	1	(	(	PUNCT
fbem-30122	53	2	2021	2021	NUM
fbem-30122	53	3	)	)	PUNCT
fbem-30122	53	4	found	find	VERB
fbem-30122	53	5	that	that	SCONJ
fbem-30122	53	6	as	as	ADP
fbem-30122	53	7	the	the	DET
fbem-30122	53	8	level	level	NOUN
fbem-30122	53	9	of	of	ADP
fbem-30122	53	10	social	social	ADJ
fbem-30122	53	11	trust	trust	NOUN
fbem-30122	53	12	in	in	ADP
fbem-30122	53	13	a	a	DET
fbem-30122	53	14	region	region	NOUN
fbem-30122	53	15	increases	increase	NOUN
fbem-30122	53	16	,	,	PUNCT
fbem-30122	53	17	the	the	DET
fbem-30122	53	18	quality	quality	NOUN
fbem-30122	53	19	of	of	ADP
fbem-30122	53	20	accounting	accounting	NOUN
fbem-30122	53	21	information	information	NOUN
fbem-30122	53	22	will	will	AUX
fbem-30122	53	23	also	also	ADV
fbem-30122	53	24	improve	improve	VERB
fbem-30122	53	25	,	,	PUNCT
fbem-30122	53	26	especially	especially	ADV
fbem-30122	53	27	in	in	ADP
fbem-30122	53	28	the	the	DET
fbem-30122	53	29	eastern	eastern	ADJ
fbem-30122	53	30	region	region	NOUN
fbem-30122	53	31	.	.	PUNCT
fbem-30122	54	1	the	the	DET
fbem-30122	54	2	level	level	NOUN
fbem-30122	54	3	of	of	ADP
fbem-30122	54	4	legalization	legalization	NOUN
fbem-30122	54	5	can	can	AUX
fbem-30122	54	6	positively	positively	ADV
fbem-30122	54	7	regulate	regulate	VERB
fbem-30122	54	8	this	this	DET
fbem-30122	54	9	relationship	relationship	NOUN
fbem-30122	54	10	.	.	PUNCT
fbem-30122	55	1	external	external	ADJ
fbem-30122	55	2	supervision	supervision	NOUN
fbem-30122	55	3	can	can	AUX
fbem-30122	55	4	enhance	enhance	VERB
fbem-30122	55	5	the	the	DET
fbem-30122	55	6	quality	quality	NOUN
fbem-30122	55	7	of	of	ADP
fbem-30122	55	8	accounting	accounting	NOUN
fbem-30122	55	9	information	information	NOUN
fbem-30122	55	10	.	.	PUNCT
fbem-30122	56	1	according	accord	VERB
fbem-30122	56	2	to	to	ADP
fbem-30122	56	3	liu	liu	PROPN
fbem-30122	56	4	guangqiang	guangqiang	PROPN
fbem-30122	56	5	and	and	CCONJ
fbem-30122	56	6	wang	wang	PROPN
fbem-30122	56	7	di	di	PROPN
fbem-30122	56	8	(	(	PUNCT
fbem-30122	56	9	2021	2021	NUM
fbem-30122	56	10	)	)	PUNCT
fbem-30122	56	11	,	,	PUNCT
fbem-30122	56	12	the	the	DET
fbem-30122	56	13	ministry	ministry	PROPN
fbem-30122	56	14	of	of	ADP
fbem-30122	56	15	finance	finance	PROPN
fbem-30122	56	16	's	's	PART
fbem-30122	56	17	use	use	NOUN
fbem-30122	56	18	of	of	ADP
fbem-30122	56	19	irregular	irregular	ADJ
fbem-30122	56	20	inspections	inspection	NOUN
fbem-30122	56	21	is	be	AUX
fbem-30122	56	22	beneficial	beneficial	ADJ
fbem-30122	56	23	in	in	ADP
fbem-30122	56	24	curbing	curb	VERB
fbem-30122	56	25	earnings	earning	NOUN
fbem-30122	56	26	manipulation	manipulation	NOUN
fbem-30122	56	27	by	by	ADP
fbem-30122	56	28	enterprises	enterprise	NOUN
fbem-30122	56	29	,	,	PUNCT
fbem-30122	56	30	resulting	result	VERB
fbem-30122	56	31	in	in	ADP
fbem-30122	56	32	higher	high	ADJ
fbem-30122	56	33	quality	quality	NOUN
fbem-30122	56	34	accounting	accounting	NOUN
fbem-30122	56	35	information	information	NOUN
fbem-30122	56	36	disclosed	disclose	VERB
fbem-30122	56	37	by	by	ADP
fbem-30122	56	38	them	they	PRON
fbem-30122	56	39	.	.	PUNCT
fbem-30122	57	1	3	3	X
fbem-30122	57	2	.	.	X
fbem-30122	57	3	measurement	measurement	NOUN
fbem-30122	57	4	of	of	ADP
fbem-30122	57	5	accounting	accounting	NOUN
fbem-30122	57	6	information	information	NOUN
fbem-30122	57	7	quality	quality	NOUN
fbem-30122	57	8	3.1	3.1	NUM
fbem-30122	57	9	.	.	PUNCT
fbem-30122	57	10	measuring	measure	VERB
fbem-30122	57	11	by	by	ADP
fbem-30122	57	12	earnings	earning	NOUN
fbem-30122	57	13	quality	quality	NOUN
fbem-30122	57	14	accounting	accounting	NOUN
fbem-30122	57	15	earnings	earning	NOUN
fbem-30122	57	16	can	can	AUX
fbem-30122	57	17	reflect	reflect	VERB
fbem-30122	57	18	a	a	DET
fbem-30122	57	19	company	company	NOUN
fbem-30122	57	20	's	's	PART
fbem-30122	57	21	profitability	profitability	NOUN
fbem-30122	57	22	and	and	CCONJ
fbem-30122	57	23	are	be	AUX
fbem-30122	57	24	an	an	DET
fbem-30122	57	25	important	important	ADJ
fbem-30122	57	26	financial	financial	ADJ
fbem-30122	57	27	indicator	indicator	NOUN
fbem-30122	57	28	that	that	PRON
fbem-30122	57	29	demonstrates	demonstrate	VERB
fbem-30122	57	30	its	its	PRON
fbem-30122	57	31	operating	operating	NOUN
fbem-30122	57	32	status	status	NOUN
fbem-30122	57	33	and	and	CCONJ
fbem-30122	57	34	efficiency	efficiency	NOUN
fbem-30122	57	35	.	.	PUNCT
fbem-30122	58	1	the	the	DET
fbem-30122	58	2	accounting	accounting	NOUN
fbem-30122	58	3	standards	standard	NOUN
fbem-30122	58	4	issued	issue	VERB
fbem-30122	58	5	by	by	ADP
fbem-30122	58	6	the	the	DET
fbem-30122	58	7	chinese	chinese	ADJ
fbem-30122	58	8	government	government	NOUN
fbem-30122	58	9	in	in	ADP
fbem-30122	58	10	1997	1997	NUM
fbem-30122	58	11	have	have	VERB
fbem-30122	58	12	more	more	ADJ
fbem-30122	58	13	detailed	detailed	ADJ
fbem-30122	58	14	requirements	requirement	NOUN
fbem-30122	58	15	for	for	ADP
fbem-30122	58	16	accounting	accounting	NOUN
fbem-30122	58	17	earnings	earning	NOUN
fbem-30122	58	18	,	,	PUNCT
fbem-30122	58	19	which	which	PRON
fbem-30122	58	20	regulate	regulate	VERB
fbem-30122	58	21	the	the	DET
fbem-30122	58	22	accounting	accounting	NOUN
fbem-30122	58	23	behavior	behavior	NOUN
fbem-30122	58	24	of	of	ADP
fbem-30122	58	25	listed	list	VERB
fbem-30122	58	26	companies	company	NOUN
fbem-30122	58	27	and	and	CCONJ
fbem-30122	58	28	enhance	enhance	VERB
fbem-30122	58	29	the	the	DET
fbem-30122	58	30	relevance	relevance	NOUN
fbem-30122	58	31	and	and	CCONJ
fbem-30122	58	32	reliability	reliability	NOUN
fbem-30122	58	33	of	of	ADP
fbem-30122	58	34	accounting	accounting	NOUN
fbem-30122	58	35	earnings	earning	NOUN
fbem-30122	58	36	as	as	ADP
fbem-30122	58	37	accounting	accounting	NOUN
fbem-30122	58	38	information	information	NOUN
fbem-30122	58	39	.	.	PUNCT
fbem-30122	59	1	the	the	DET
fbem-30122	59	2	quality	quality	NOUN
fbem-30122	59	3	of	of	ADP
fbem-30122	59	4	accounting	accounting	NOUN
fbem-30122	59	5	earnings	earning	NOUN
fbem-30122	59	6	has	have	VERB
fbem-30122	59	7	significant	significant	ADJ
fbem-30122	59	8	reference	reference	NOUN
fbem-30122	59	9	value	value	NOUN
fbem-30122	59	10	for	for	ADP
fbem-30122	59	11	both	both	PRON
fbem-30122	59	12	market	market	NOUN
fbem-30122	59	13	investors	investor	NOUN
fbem-30122	59	14	and	and	CCONJ
fbem-30122	59	15	market	market	NOUN
fbem-30122	59	16	regulators	regulator	NOUN
fbem-30122	59	17	,	,	PUNCT
fbem-30122	59	18	indicating	indicate	VERB
fbem-30122	59	19	the	the	DET
fbem-30122	59	20	importance	importance	NOUN
fbem-30122	59	21	of	of	ADP
fbem-30122	59	22	accounting	accounting	NOUN
fbem-30122	59	23	earnings	earning	NOUN
fbem-30122	59	24	.	.	PUNCT
fbem-30122	60	1	many	many	ADJ
fbem-30122	60	2	scholars	scholar	NOUN
fbem-30122	60	3	use	use	VERB
fbem-30122	60	4	earnings	earning	NOUN
fbem-30122	60	5	quality	quality	NOUN
fbem-30122	60	6	or	or	CCONJ
fbem-30122	60	7	management	management	NOUN
fbem-30122	60	8	level	level	NOUN
fbem-30122	60	9	as	as	ADP
fbem-30122	60	10	a	a	DET
fbem-30122	60	11	measure	measure	NOUN
fbem-30122	60	12	of	of	ADP
fbem-30122	60	13	accounting	account	VERB
fbem-30122	60	14	information	information	NOUN
fbem-30122	60	15	quality	quality	NOUN
fbem-30122	60	16	.	.	PUNCT
fbem-30122	61	1	healy	healy	PROPN
fbem-30122	61	2	(	(	PUNCT
fbem-30122	61	3	1985	1985	NUM
fbem-30122	61	4	)	)	PUNCT
fbem-30122	61	5	studied	study	VERB
fbem-30122	61	6	the	the	DET
fbem-30122	61	7	overall	overall	ADJ
fbem-30122	61	8	level	level	NOUN
fbem-30122	61	9	of	of	ADP
fbem-30122	61	10	accrual	accrual	ADJ
fbem-30122	61	11	earnings	earning	NOUN
fbem-30122	61	12	management	management	NOUN
fbem-30122	61	13	and	and	CCONJ
fbem-30122	61	14	calculated	calculate	VERB
fbem-30122	61	15	the	the	DET
fbem-30122	61	16	operating	operate	VERB
fbem-30122	61	17	profit	profit	NOUN
fbem-30122	61	18	of	of	ADP
fbem-30122	61	19	accrual	accrual	ADJ
fbem-30122	61	20	items	item	NOUN
fbem-30122	61	21	.	.	PUNCT
fbem-30122	62	1	jones	jones	PROPN
fbem-30122	62	2	(	(	PUNCT
fbem-30122	62	3	1991	1991	NUM
fbem-30122	62	4	)	)	PUNCT
fbem-30122	62	5	used	use	VERB
fbem-30122	62	6	earnings	earning	NOUN
fbem-30122	62	7	quality	quality	NOUN
fbem-30122	62	8	as	as	ADP
fbem-30122	62	9	a	a	DET
fbem-30122	62	10	method	method	NOUN
fbem-30122	62	11	to	to	PART
fbem-30122	62	12	measure	measure	VERB
fbem-30122	62	13	the	the	DET
fbem-30122	62	14	quality	quality	NOUN
fbem-30122	62	15	of	of	ADP
fbem-30122	62	16	accounting	accounting	NOUN
fbem-30122	62	17	information	information	NOUN
fbem-30122	62	18	,	,	PUNCT
fbem-30122	62	19	which	which	PRON
fbem-30122	62	20	is	be	AUX
fbem-30122	62	21	the	the	DET
fbem-30122	62	22	most	most	ADV
fbem-30122	62	23	classic	classic	ADJ
fbem-30122	62	24	jones	jones	PROPN
fbem-30122	62	25	model	model	PROPN
fbem-30122	62	26	.	.	PUNCT
fbem-30122	63	1	this	this	DET
fbem-30122	63	2	model	model	NOUN
fbem-30122	63	3	is	be	AUX
fbem-30122	63	4	divided	divide	VERB
fbem-30122	63	5	into	into	ADP
fbem-30122	63	6	normal	normal	ADJ
fbem-30122	63	7	and	and	CCONJ
fbem-30122	63	8	manipulable	manipulable	ADJ
fbem-30122	63	9	earnings	earning	NOUN
fbem-30122	63	10	items	item	NOUN
fbem-30122	63	11	,	,	PUNCT
fbem-30122	63	12	with	with	ADP
fbem-30122	63	13	manipulable	manipulable	ADJ
fbem-30122	63	14	english	english	ADJ
fbem-30122	63	15	items	item	NOUN
fbem-30122	63	16	reflecting	reflect	VERB
fbem-30122	63	17	the	the	DET
fbem-30122	63	18	manager	manager	NOUN
fbem-30122	63	19	's	's	PART
fbem-30122	63	20	level	level	NOUN
fbem-30122	63	21	of	of	ADP
fbem-30122	63	22	earnings	earning	NOUN
fbem-30122	63	23	manipulation	manipulation	NOUN
fbem-30122	63	24	to	to	PART
fbem-30122	63	25	reflect	reflect	VERB
fbem-30122	63	26	earnings	earning	NOUN
fbem-30122	63	27	quality	quality	NOUN
fbem-30122	63	28	.	.	PUNCT
fbem-30122	64	1	afterwards	afterwards	ADV
fbem-30122	64	2	,	,	PUNCT
fbem-30122	64	3	dechow	dechow	ADV
fbem-30122	64	4	et	et	PROPN
fbem-30122	64	5	al	al	PROPN
fbem-30122	64	6	.	.	PROPN
fbem-30122	65	1	(	(	PUNCT
fbem-30122	65	2	1995	1995	NUM
fbem-30122	65	3	)	)	PUNCT
fbem-30122	65	4	revised	revise	VERB
fbem-30122	65	5	and	and	CCONJ
fbem-30122	65	6	improved	improve	VERB
fbem-30122	65	7	the	the	DET
fbem-30122	65	8	jones	jones	PROPN
fbem-30122	65	9	model	model	PROPN
fbem-30122	65	10	,	,	PUNCT
fbem-30122	65	11	proposing	propose	VERB
fbem-30122	65	12	that	that	SCONJ
fbem-30122	65	13	accounts	account	VERB
fbem-30122	65	14	receivable	receivable	ADJ
fbem-30122	65	15	should	should	AUX
fbem-30122	65	16	be	be	AUX
fbem-30122	65	17	excluded	exclude	VERB
fbem-30122	65	18	as	as	ADP
fbem-30122	65	19	manipulable	manipulable	ADJ
fbem-30122	65	20	earnings	earning	NOUN
fbem-30122	65	21	in	in	ADP
fbem-30122	65	22	the	the	DET
fbem-30122	65	23	model	model	NOUN
fbem-30122	65	24	.	.	PUNCT
fbem-30122	66	1	dechow	dechow	ADJ
fbem-30122	66	2	and	and	CCONJ
fbem-30122	66	3	dichev	dichev	PROPN
fbem-30122	66	4	(	(	PUNCT
fbem-30122	66	5	2002	2002	NUM
fbem-30122	66	6	)	)	PUNCT
fbem-30122	66	7	studied	study	VERB
fbem-30122	66	8	liquidity	liquidity	NOUN
fbem-30122	66	9	accrual	accrual	ADJ
fbem-30122	66	10	projects	project	NOUN
fbem-30122	66	11	and	and	CCONJ
fbem-30122	66	12	proposed	propose	VERB
fbem-30122	66	13	the	the	DET
fbem-30122	66	14	dd	dd	PROPN
fbem-30122	66	15	model	model	NOUN
fbem-30122	66	16	.	.	PUNCT
fbem-30122	67	1	the	the	DET
fbem-30122	67	2	dd	dd	PROPN
fbem-30122	67	3	model	model	NOUN
fbem-30122	67	4	establishes	establish	VERB
fbem-30122	67	5	the	the	DET
fbem-30122	67	6	relationship	relationship	NOUN
fbem-30122	67	7	between	between	ADP
fbem-30122	67	8	the	the	DET
fbem-30122	67	9	accrued	accrue	VERB
fbem-30122	67	10	profit	profit	NOUN
fbem-30122	67	11	of	of	ADP
fbem-30122	67	12	a	a	DET
fbem-30122	67	13	company	company	NOUN
fbem-30122	67	14	's	's	PART
fbem-30122	67	15	current	current	ADJ
fbem-30122	67	16	operating	operating	NOUN
fbem-30122	67	17	capital	capital	NOUN
fbem-30122	67	18	and	and	CCONJ
fbem-30122	67	19	its	its	PRON
fbem-30122	67	20	current	current	ADJ
fbem-30122	67	21	operating	operate	VERB
fbem-30122	67	22	cash	cash	NOUN
fbem-30122	67	23	flow	flow	NOUN
fbem-30122	67	24	.	.	PUNCT
fbem-30122	68	1	the	the	PRON
fbem-30122	68	2	larger	large	ADJ
fbem-30122	68	3	the	the	DET
fbem-30122	68	4	absolute	absolute	ADJ
fbem-30122	68	5	residual	residual	ADJ
fbem-30122	68	6	value	value	NOUN
fbem-30122	68	7	,	,	PUNCT
fbem-30122	68	8	the	the	PRON
fbem-30122	68	9	poorer	poor	ADJ
fbem-30122	68	10	the	the	DET
fbem-30122	68	11	quality	quality	NOUN
fbem-30122	68	12	of	of	ADP
fbem-30122	68	13	accounting	accounting	NOUN
fbem-30122	68	14	information	information	NOUN
fbem-30122	68	15	.	.	PUNCT
fbem-30122	69	1	at	at	ADP
fbem-30122	69	2	present	present	ADJ
fbem-30122	69	3	,	,	PUNCT
fbem-30122	69	4	for	for	ADP
fbem-30122	69	5	measuring	measure	VERB
fbem-30122	69	6	the	the	DET
fbem-30122	69	7	quality	quality	NOUN
fbem-30122	69	8	of	of	ADP
fbem-30122	69	9	accounting	accounting	NOUN
fbem-30122	69	10	information	information	NOUN
fbem-30122	69	11	using	use	VERB
fbem-30122	69	12	the	the	DET
fbem-30122	69	13	above	above	ADV
fbem-30122	69	14	-	-	PUNCT
fbem-30122	69	15	mentioned	mention	VERB
fbem-30122	69	16	models	model	NOUN
fbem-30122	69	17	,	,	PUNCT
fbem-30122	69	18	it	it	PRON
fbem-30122	69	19	is	be	AUX
fbem-30122	69	20	believed	believe	VERB
fbem-30122	69	21	that	that	SCONJ
fbem-30122	69	22	the	the	DET
fbem-30122	69	23	modified	modify	VERB
fbem-30122	69	24	jones	jones	PROPN
fbem-30122	69	25	model	model	PROPN
fbem-30122	69	26	has	have	VERB
fbem-30122	69	27	the	the	DET
fbem-30122	69	28	smallest	small	ADJ
fbem-30122	69	29	error	error	NOUN
fbem-30122	69	30	,	,	PUNCT
fbem-30122	69	31	and	and	CCONJ
fbem-30122	69	32	the	the	DET
fbem-30122	69	33	most	most	ADV
fbem-30122	69	34	used	use	VERB
fbem-30122	69	35	models	model	NOUN
fbem-30122	69	36	are	be	AUX
fbem-30122	69	37	the	the	DET
fbem-30122	69	38	jones	jones	PROPN
fbem-30122	69	39	model	model	PROPN
fbem-30122	69	40	and	and	CCONJ
fbem-30122	69	41	the	the	DET
fbem-30122	69	42	modified	modify	VERB
fbem-30122	69	43	jones	jones	PROPN
fbem-30122	69	44	model	model	PROPN
fbem-30122	69	45	.	.	PUNCT
fbem-30122	70	1	for	for	ADP
fbem-30122	70	2	example	example	NOUN
fbem-30122	70	3	,	,	PUNCT
fbem-30122	70	4	doyle	doyle	PROPN
fbem-30122	70	5	et	et	PROPN
fbem-30122	70	6	al	al	PROPN
fbem-30122	70	7	.	.	PROPN
fbem-30122	71	1	(	(	PUNCT
fbem-30122	71	2	2007	2007	NUM
fbem-30122	71	3	)	)	PUNCT
fbem-30122	71	4	used	use	VERB
fbem-30122	71	5	a	a	DET
fbem-30122	71	6	modified	modify	VERB
fbem-30122	71	7	jones	jones	NOUN
fbem-30122	71	8	model	model	PROPN
fbem-30122	71	9	to	to	PART
fbem-30122	71	10	examine	examine	VERB
fbem-30122	71	11	the	the	DET
fbem-30122	71	12	impact	impact	NOUN
fbem-30122	71	13	of	of	ADP
fbem-30122	71	14	internal	internal	ADJ
fbem-30122	71	15	control	control	NOUN
fbem-30122	71	16	on	on	ADP
fbem-30122	71	17	accrual	accrual	ADJ
fbem-30122	71	18	quality	quality	NOUN
fbem-30122	71	19	.	.	PUNCT
fbem-30122	72	1	when	when	SCONJ
fbem-30122	72	2	li	li	PROPN
fbem-30122	72	3	yongmei	yongmei	PROPN
fbem-30122	72	4	and	and	CCONJ
fbem-30122	72	5	bai	bai	PROPN
fbem-30122	72	6	xiaojuan	xiaojuan	PROPN
fbem-30122	72	7	(	(	PUNCT
fbem-30122	72	8	2020	2020	NUM
fbem-30122	72	9	)	)	PUNCT
fbem-30122	72	10	studied	study	VERB
fbem-30122	72	11	the	the	DET
fbem-30122	72	12	relationship	relationship	NOUN
fbem-30122	72	13	between	between	ADP
fbem-30122	72	14	accounting	account	VERB
fbem-30122	72	15	information	information	NOUN
fbem-30122	72	16	quality	quality	NOUN
fbem-30122	72	17	and	and	CCONJ
fbem-30122	72	18	financing	financing	NOUN
fbem-30122	72	19	costs	cost	NOUN
fbem-30122	72	20	,	,	PUNCT
fbem-30122	72	21	wu	wu	PROPN
fbem-30122	72	22	jianzhong	jianzhong	PROPN
fbem-30122	72	23	et	et	PROPN
fbem-30122	72	24	al	al	PROPN
fbem-30122	72	25	.	.	PROPN
fbem-30122	73	1	(	(	PUNCT
fbem-30122	73	2	2020	2020	NUM
fbem-30122	73	3	)	)	PUNCT
fbem-30122	73	4	studied	study	VERB
fbem-30122	73	5	the	the	DET
fbem-30122	73	6	impact	impact	NOUN
fbem-30122	73	7	of	of	ADP
fbem-30122	73	8	accounting	accounting	NOUN
fbem-30122	73	9	tax	tax	NOUN
fbem-30122	73	10	differentials	differential	NOUN
fbem-30122	73	11	and	and	CCONJ
fbem-30122	73	12	media	medium	NOUN
fbem-30122	73	13	regulation	regulation	NOUN
fbem-30122	73	14	on	on	ADP
fbem-30122	73	15	accounting	accounting	NOUN
fbem-30122	73	16	information	information	NOUN
fbem-30122	73	17	,	,	PUNCT
fbem-30122	73	18	and	and	CCONJ
fbem-30122	73	19	zheng	zheng	PROPN
fbem-30122	73	20	huitong	huitong	PROPN
fbem-30122	73	21	and	and	CCONJ
fbem-30122	73	22	wang	wang	PROPN
fbem-30122	73	23	haiou	haiou	PROPN
fbem-30122	73	24	(	(	PUNCT
fbem-30122	73	25	2023	2023	NUM
fbem-30122	73	26	)	)	PUNCT
fbem-30122	73	27	used	use	VERB
fbem-30122	73	28	the	the	DET
fbem-30122	73	29	modified	modify	VERB
fbem-30122	73	30	jones	jones	PROPN
fbem-30122	73	31	model	model	NOUN
fbem-30122	73	32	when	when	SCONJ
fbem-30122	73	33	studying	study	VERB
fbem-30122	73	34	the	the	DET
fbem-30122	73	35	relationship	relationship	NOUN
fbem-30122	73	36	between	between	ADP
fbem-30122	73	37	accounting	account	VERB
fbem-30122	73	38	information	information	NOUN
fbem-30122	73	39	quality	quality	NOUN
fbem-30122	73	40	and	and	CCONJ
fbem-30122	73	41	investment	investment	NOUN
fbem-30122	73	42	efficiency	efficiency	NOUN
fbem-30122	73	43	.	.	PUNCT
fbem-30122	74	1	3.2	3.2	NUM
fbem-30122	74	2	.	.	PUNCT
fbem-30122	74	3	measuring	measure	VERB
fbem-30122	74	4	the	the	DET
fbem-30122	74	5	quality	quality	NOUN
fbem-30122	74	6	of	of	ADP
fbem-30122	74	7	information	information	NOUN
fbem-30122	74	8	disclosure	disclosure	VERB
fbem-30122	74	9	the	the	DET
fbem-30122	74	10	accounting	accounting	NOUN
fbem-30122	74	11	information	information	NOUN
fbem-30122	74	12	of	of	ADP
fbem-30122	74	13	a	a	DET
fbem-30122	74	14	company	company	NOUN
fbem-30122	74	15	is	be	AUX
fbem-30122	74	16	mainly	mainly	ADV
fbem-30122	74	17	reflected	reflect	VERB
fbem-30122	74	18	in	in	ADP
fbem-30122	74	19	the	the	DET
fbem-30122	74	20	form	form	NOUN
fbem-30122	74	21	of	of	ADP
fbem-30122	74	22	financial	financial	ADJ
fbem-30122	74	23	statements	statement	NOUN
fbem-30122	74	24	,	,	PUNCT
fbem-30122	74	25	which	which	PRON
fbem-30122	74	26	is	be	AUX
fbem-30122	74	27	an	an	DET
fbem-30122	74	28	important	important	ADJ
fbem-30122	74	29	content	content	NOUN
fbem-30122	74	30	affecting	affect	VERB
fbem-30122	74	31	the	the	DET
fbem-30122	74	32	quality	quality	NOUN
fbem-30122	74	33	of	of	ADP
fbem-30122	74	34	accounting	accounting	NOUN
fbem-30122	74	35	information	information	NOUN
fbem-30122	74	36	.	.	PUNCT
fbem-30122	75	1	it	it	PRON
fbem-30122	75	2	can	can	AUX
fbem-30122	75	3	be	be	AUX
fbem-30122	75	4	measured	measure	VERB
fbem-30122	75	5	by	by	ADP
fbem-30122	75	6	the	the	DET
fbem-30122	75	7	quality	quality	NOUN
fbem-30122	75	8	of	of	ADP
fbem-30122	75	9	information	information	NOUN
fbem-30122	75	10	disclosure	disclosure	NOUN
fbem-30122	75	11	,	,	PUNCT
fbem-30122	75	12	which	which	PRON
fbem-30122	75	13	can	can	AUX
fbem-30122	75	14	be	be	AUX
fbem-30122	75	15	divided	divide	VERB
fbem-30122	75	16	into	into	ADP
fbem-30122	75	17	the	the	DET
fbem-30122	75	18	number	number	NOUN
fbem-30122	75	19	of	of	ADP
fbem-30122	75	20	221	221	NUM
fbem-30122	75	21	disclosure	disclosure	NOUN
fbem-30122	75	22	violations	violation	NOUN
fbem-30122	75	23	and	and	CCONJ
fbem-30122	75	24	information	information	NOUN
fbem-30122	75	25	quality	quality	NOUN
fbem-30122	75	26	.	.	PUNCT
fbem-30122	76	1	regarding	regard	VERB
fbem-30122	76	2	the	the	DET
fbem-30122	76	3	number	number	NOUN
fbem-30122	76	4	of	of	ADP
fbem-30122	76	5	violations	violation	NOUN
fbem-30122	76	6	in	in	ADP
fbem-30122	76	7	disclosure	disclosure	NOUN
fbem-30122	76	8	,	,	PUNCT
fbem-30122	76	9	li	li	PROPN
fbem-30122	76	10	renqian	renqian	PROPN
fbem-30122	76	11	(	(	PUNCT
fbem-30122	76	12	2013	2013	NUM
fbem-30122	76	13	)	)	PUNCT
fbem-30122	76	14	analyzed	analyze	VERB
fbem-30122	76	15	information	information	NOUN
fbem-30122	76	16	disclosure	disclosure	NOUN
fbem-30122	76	17	violations	violation	NOUN
fbem-30122	76	18	based	base	VERB
fbem-30122	76	19	on	on	ADP
fbem-30122	76	20	the	the	DET
fbem-30122	76	21	punishment	punishment	NOUN
fbem-30122	76	22	records	record	NOUN
fbem-30122	76	23	and	and	CCONJ
fbem-30122	76	24	reports	report	NOUN
fbem-30122	76	25	of	of	ADP
fbem-30122	76	26	listed	list	VERB
fbem-30122	76	27	companies	company	NOUN
fbem-30122	76	28	,	,	PUNCT
fbem-30122	76	29	and	and	CCONJ
fbem-30122	76	30	found	find	VERB
fbem-30122	76	31	that	that	SCONJ
fbem-30122	76	32	67	67	NUM
fbem-30122	76	33	%	%	NOUN
fbem-30122	76	34	of	of	ADP
fbem-30122	76	35	the	the	DET
fbem-30122	76	36	violations	violation	NOUN
fbem-30122	76	37	were	be	AUX
fbem-30122	76	38	caused	cause	VERB
fbem-30122	76	39	by	by	ADP
fbem-30122	76	40	delayed	delay	VERB
fbem-30122	76	41	disclosure	disclosure	NOUN
fbem-30122	76	42	.	.	PUNCT
fbem-30122	77	1	in	in	ADP
fbem-30122	77	2	the	the	DET
fbem-30122	77	3	capital	capital	NOUN
fbem-30122	77	4	market	market	NOUN
fbem-30122	77	5	,	,	PUNCT
fbem-30122	77	6	the	the	DET
fbem-30122	77	7	timeliness	timeliness	NOUN
fbem-30122	77	8	of	of	ADP
fbem-30122	77	9	accounting	accounting	NOUN
fbem-30122	77	10	information	information	NOUN
fbem-30122	77	11	is	be	AUX
fbem-30122	77	12	crucial	crucial	ADJ
fbem-30122	77	13	,	,	PUNCT
fbem-30122	77	14	and	and	CCONJ
fbem-30122	77	15	accurate	accurate	ADJ
fbem-30122	77	16	,	,	PUNCT
fbem-30122	77	17	effective	effective	ADJ
fbem-30122	77	18	,	,	PUNCT
fbem-30122	77	19	and	and	CCONJ
fbem-30122	77	20	timely	timely	ADJ
fbem-30122	77	21	information	information	NOUN
fbem-30122	77	22	disclosure	disclosure	NOUN
fbem-30122	77	23	can	can	AUX
fbem-30122	77	24	reduce	reduce	VERB
fbem-30122	77	25	information	information	NOUN
fbem-30122	77	26	asymmetry	asymmetry	NOUN
fbem-30122	77	27	.	.	PUNCT
fbem-30122	78	1	the	the	DET
fbem-30122	78	2	use	use	NOUN
fbem-30122	78	3	of	of	ADP
fbem-30122	78	4	disclosure	disclosure	NOUN
fbem-30122	78	5	violations	violation	NOUN
fbem-30122	78	6	is	be	AUX
fbem-30122	78	7	mainly	mainly	ADV
fbem-30122	78	8	because	because	SCONJ
fbem-30122	78	9	if	if	SCONJ
fbem-30122	78	10	a	a	DET
fbem-30122	78	11	company	company	NOUN
fbem-30122	78	12	's	's	PART
fbem-30122	78	13	information	information	NOUN
fbem-30122	78	14	disclosure	disclosure	NOUN
fbem-30122	78	15	is	be	AUX
fbem-30122	78	16	punished	punish	VERB
fbem-30122	78	17	for	for	ADP
fbem-30122	78	18	violations	violation	NOUN
fbem-30122	78	19	,	,	PUNCT
fbem-30122	78	20	it	it	PRON
fbem-30122	78	21	indicates	indicate	VERB
fbem-30122	78	22	that	that	SCONJ
fbem-30122	78	23	the	the	DET
fbem-30122	78	24	quality	quality	NOUN
fbem-30122	78	25	of	of	ADP
fbem-30122	78	26	the	the	DET
fbem-30122	78	27	company	company	NOUN
fbem-30122	78	28	's	's	PART
fbem-30122	78	29	information	information	NOUN
fbem-30122	78	30	disclosure	disclosure	NOUN
fbem-30122	78	31	is	be	AUX
fbem-30122	78	32	not	not	PART
fbem-30122	78	33	high	high	ADJ
fbem-30122	78	34	,	,	PUNCT
fbem-30122	78	35	thereby	thereby	ADV
fbem-30122	78	36	reflecting	reflect	VERB
fbem-30122	78	37	the	the	DET
fbem-30122	78	38	poor	poor	ADJ
fbem-30122	78	39	quality	quality	NOUN
fbem-30122	78	40	of	of	ADP
fbem-30122	78	41	the	the	DET
fbem-30122	78	42	company	company	NOUN
fbem-30122	78	43	's	's	PART
fbem-30122	78	44	accounting	accounting	NOUN
fbem-30122	78	45	information	information	NOUN
fbem-30122	78	46	.	.	PUNCT
fbem-30122	79	1	in	in	ADP
fbem-30122	79	2	terms	term	NOUN
fbem-30122	79	3	of	of	ADP
fbem-30122	79	4	information	information	NOUN
fbem-30122	79	5	quality	quality	NOUN
fbem-30122	79	6	rating	rating	NOUN
fbem-30122	79	7	,	,	PUNCT
fbem-30122	79	8	the	the	DET
fbem-30122	79	9	information	information	NOUN
fbem-30122	79	10	quality	quality	NOUN
fbem-30122	79	11	rating	rating	NOUN
fbem-30122	79	12	of	of	ADP
fbem-30122	79	13	listed	list	VERB
fbem-30122	79	14	companies	company	NOUN
fbem-30122	79	15	provided	provide	VERB
fbem-30122	79	16	by	by	ADP
fbem-30122	79	17	professional	professional	ADJ
fbem-30122	79	18	institutions	institution	NOUN
fbem-30122	79	19	of	of	ADP
fbem-30122	79	20	the	the	DET
fbem-30122	79	21	shenzhen	shenzhen	PROPN
fbem-30122	79	22	stock	stock	PROPN
fbem-30122	79	23	exchange	exchange	PROPN
fbem-30122	79	24	is	be	AUX
fbem-30122	79	25	often	often	ADV
fbem-30122	79	26	used	use	VERB
fbem-30122	79	27	to	to	PART
fbem-30122	79	28	measure	measure	VERB
fbem-30122	79	29	the	the	DET
fbem-30122	79	30	quality	quality	NOUN
fbem-30122	79	31	of	of	ADP
fbem-30122	79	32	accounting	accounting	NOUN
fbem-30122	79	33	information	information	NOUN
fbem-30122	79	34	.	.	PUNCT
fbem-30122	80	1	this	this	DET
fbem-30122	80	2	rating	rating	NOUN
fbem-30122	80	3	considers	consider	VERB
fbem-30122	80	4	the	the	DET
fbem-30122	80	5	characteristics	characteristic	NOUN
fbem-30122	80	6	of	of	ADP
fbem-30122	80	7	various	various	ADJ
fbem-30122	80	8	information	information	NOUN
fbem-30122	80	9	disclosures	disclosure	NOUN
fbem-30122	80	10	such	such	ADJ
fbem-30122	80	11	as	as	ADP
fbem-30122	80	12	corporate	corporate	ADJ
fbem-30122	80	13	financial	financial	ADJ
fbem-30122	80	14	information	information	NOUN
fbem-30122	80	15	,	,	PUNCT
fbem-30122	80	16	corporate	corporate	ADJ
fbem-30122	80	17	governance	governance	NOUN
fbem-30122	80	18	,	,	PUNCT
fbem-30122	80	19	and	and	CCONJ
fbem-30122	80	20	audit	audit	NOUN
fbem-30122	80	21	opinions	opinion	NOUN
fbem-30122	80	22	,	,	PUNCT
fbem-30122	80	23	and	and	CCONJ
fbem-30122	80	24	reflects	reflect	VERB
fbem-30122	80	25	the	the	DET
fbem-30122	80	26	quality	quality	NOUN
fbem-30122	80	27	of	of	ADP
fbem-30122	80	28	accounting	accounting	NOUN
fbem-30122	80	29	information	information	NOUN
fbem-30122	80	30	well	well	ADV
fbem-30122	80	31	.	.	PUNCT
fbem-30122	81	1	therefore	therefore	ADV
fbem-30122	81	2	,	,	PUNCT
fbem-30122	81	3	many	many	ADJ
fbem-30122	81	4	scholars	scholar	NOUN
fbem-30122	81	5	choose	choose	VERB
fbem-30122	81	6	it	it	PRON
fbem-30122	81	7	as	as	ADP
fbem-30122	81	8	an	an	DET
fbem-30122	81	9	indicator	indicator	NOUN
fbem-30122	81	10	to	to	PART
fbem-30122	81	11	measure	measure	VERB
fbem-30122	81	12	the	the	DET
fbem-30122	81	13	quality	quality	NOUN
fbem-30122	81	14	of	of	ADP
fbem-30122	81	15	accounting	accounting	NOUN
fbem-30122	81	16	information	information	NOUN
fbem-30122	81	17	.	.	PUNCT
fbem-30122	82	1	for	for	ADP
fbem-30122	82	2	example	example	NOUN
fbem-30122	82	3	,	,	PUNCT
fbem-30122	82	4	the	the	DET
fbem-30122	82	5	method	method	NOUN
fbem-30122	82	6	used	use	VERB
fbem-30122	82	7	by	by	ADP
fbem-30122	82	8	sun	sun	PROPN
fbem-30122	82	9	lihua	lihua	PROPN
fbem-30122	82	10	and	and	CCONJ
fbem-30122	82	11	wei	wei	PROPN
fbem-30122	82	12	deyun	deyun	PROPN
fbem-30122	82	13	(	(	PUNCT
fbem-30122	82	14	2013	2013	NUM
fbem-30122	82	15	)	)	PUNCT
fbem-30122	82	16	to	to	PART
fbem-30122	82	17	measure	measure	VERB
fbem-30122	82	18	the	the	DET
fbem-30122	82	19	quality	quality	NOUN
fbem-30122	82	20	of	of	ADP
fbem-30122	82	21	accounting	accounting	NOUN
fbem-30122	82	22	information	information	NOUN
fbem-30122	82	23	is	be	AUX
fbem-30122	82	24	to	to	PART
fbem-30122	82	25	use	use	VERB
fbem-30122	82	26	the	the	DET
fbem-30122	82	27	information	information	NOUN
fbem-30122	82	28	disclosure	disclosure	NOUN
fbem-30122	82	29	assessment	assessment	NOUN
fbem-30122	82	30	results	result	NOUN
fbem-30122	82	31	of	of	ADP
fbem-30122	82	32	the	the	DET
fbem-30122	82	33	shenzhen	shenzhen	PROPN
fbem-30122	82	34	stock	stock	PROPN
fbem-30122	82	35	exchange	exchange	PROPN
fbem-30122	82	36	,	,	PUNCT
fbem-30122	82	37	with	with	ADP
fbem-30122	82	38	standards	standard	NOUN
fbem-30122	82	39	of	of	ADP
fbem-30122	82	40	compliance	compliance	NOUN
fbem-30122	82	41	with	with	ADP
fbem-30122	82	42	laws	law	NOUN
fbem-30122	82	43	,	,	PUNCT
fbem-30122	82	44	accuracy	accuracy	NOUN
fbem-30122	82	45	,	,	PUNCT
fbem-30122	82	46	completeness	completeness	NOUN
fbem-30122	82	47	,	,	PUNCT
fbem-30122	82	48	and	and	CCONJ
fbem-30122	82	49	timeliness	timeliness	NOUN
fbem-30122	82	50	.	.	PUNCT
fbem-30122	83	1	tao	tao	PROPN
fbem-30122	83	2	ya	ya	PROPN
fbem-30122	83	3	(	(	PUNCT
fbem-30122	83	4	2018	2018	NUM
fbem-30122	83	5	)	)	PUNCT
fbem-30122	83	6	measured	measure	VERB
fbem-30122	83	7	the	the	DET
fbem-30122	83	8	quality	quality	NOUN
fbem-30122	83	9	of	of	ADP
fbem-30122	83	10	information	information	NOUN
fbem-30122	83	11	disclosure	disclosure	NOUN
fbem-30122	83	12	through	through	ADP
fbem-30122	83	13	the	the	DET
fbem-30122	83	14	information	information	NOUN
fbem-30122	83	15	quality	quality	NOUN
fbem-30122	83	16	rating	rating	NOUN
fbem-30122	83	17	of	of	ADP
fbem-30122	83	18	listed	list	VERB
fbem-30122	83	19	companies	company	NOUN
fbem-30122	83	20	released	release	VERB
fbem-30122	83	21	by	by	ADP
fbem-30122	83	22	the	the	DET
fbem-30122	83	23	shenzhen	shenzhen	PROPN
fbem-30122	83	24	stock	stock	PROPN
fbem-30122	83	25	exchange	exchange	PROPN
fbem-30122	83	26	,	,	PUNCT
fbem-30122	83	27	and	and	CCONJ
fbem-30122	83	28	studied	study	VERB
fbem-30122	83	29	the	the	DET
fbem-30122	83	30	relationship	relationship	NOUN
fbem-30122	83	31	between	between	ADP
fbem-30122	83	32	market	market	NOUN
fbem-30122	83	33	competition	competition	NOUN
fbem-30122	83	34	,	,	PUNCT
fbem-30122	83	35	company	company	NOUN
fbem-30122	83	36	value	value	NOUN
fbem-30122	83	37	,	,	PUNCT
fbem-30122	83	38	and	and	CCONJ
fbem-30122	83	39	accounting	account	VERB
fbem-30122	83	40	information	information	NOUN
fbem-30122	83	41	transparency	transparency	NOUN
fbem-30122	83	42	.	.	PUNCT
fbem-30122	84	1	wang	wang	PROPN
fbem-30122	84	2	jiachen	jiachen	PROPN
fbem-30122	84	3	(	(	PUNCT
fbem-30122	84	4	2021	2021	NUM
fbem-30122	84	5	)	)	PUNCT
fbem-30122	84	6	used	use	VERB
fbem-30122	84	7	the	the	DET
fbem-30122	84	8	information	information	NOUN
fbem-30122	84	9	disclosure	disclosure	NOUN
fbem-30122	84	10	rating	rating	NOUN
fbem-30122	84	11	of	of	ADP
fbem-30122	84	12	listed	list	VERB
fbem-30122	84	13	companies	company	NOUN
fbem-30122	84	14	on	on	ADP
fbem-30122	84	15	the	the	DET
fbem-30122	84	16	shenzhen	shenzhen	PROPN
fbem-30122	84	17	stock	stock	PROPN
fbem-30122	84	18	exchange	exchange	PROPN
fbem-30122	84	19	in	in	ADP
fbem-30122	84	20	china	china	PROPN
fbem-30122	84	21	as	as	ADP
fbem-30122	84	22	the	the	DET
fbem-30122	84	23	accounting	accounting	NOUN
fbem-30122	84	24	information	information	NOUN
fbem-30122	84	25	quality	quality	NOUN
fbem-30122	84	26	standard	standard	NOUN
fbem-30122	84	27	,	,	PUNCT
fbem-30122	84	28	and	and	CCONJ
fbem-30122	84	29	assigned	assign	VERB
fbem-30122	84	30	values	value	NOUN
fbem-30122	84	31	to	to	ADP
fbem-30122	84	32	different	different	ADJ
fbem-30122	84	33	ratings	rating	NOUN
fbem-30122	84	34	to	to	PART
fbem-30122	84	35	measure	measure	VERB
fbem-30122	84	36	the	the	DET
fbem-30122	84	37	quality	quality	NOUN
fbem-30122	84	38	of	of	ADP
fbem-30122	84	39	accounting	accounting	NOUN
fbem-30122	84	40	information	information	NOUN
fbem-30122	84	41	.	.	PUNCT
fbem-30122	85	1	3.3	3.3	NUM
fbem-30122	85	2	.	.	PUNCT
fbem-30122	86	1	multiple	multiple	ADJ
fbem-30122	86	2	indicators	indicator	NOUN
fbem-30122	86	3	for	for	ADP
fbem-30122	86	4	measurement	measurement	NOUN
fbem-30122	86	5	the	the	DET
fbem-30122	86	6	number	number	NOUN
fbem-30122	86	7	of	of	ADP
fbem-30122	86	8	violations	violation	NOUN
fbem-30122	86	9	can	can	AUX
fbem-30122	86	10	measure	measure	VERB
fbem-30122	86	11	the	the	DET
fbem-30122	86	12	quality	quality	NOUN
fbem-30122	86	13	of	of	ADP
fbem-30122	86	14	accounting	accounting	NOUN
fbem-30122	86	15	information	information	NOUN
fbem-30122	86	16	,	,	PUNCT
fbem-30122	86	17	but	but	CCONJ
fbem-30122	86	18	it	it	PRON
fbem-30122	86	19	is	be	AUX
fbem-30122	86	20	not	not	PART
fbem-30122	86	21	easy	easy	ADJ
fbem-30122	86	22	to	to	PART
fbem-30122	86	23	include	include	VERB
fbem-30122	86	24	hidden	hidden	ADJ
fbem-30122	86	25	violations	violation	NOUN
fbem-30122	86	26	or	or	CCONJ
fbem-30122	86	27	events	event	NOUN
fbem-30122	86	28	in	in	ADP
fbem-30122	86	29	the	the	DET
fbem-30122	86	30	assessment	assessment	NOUN
fbem-30122	86	31	.	.	PUNCT
fbem-30122	87	1	the	the	DET
fbem-30122	87	2	information	information	NOUN
fbem-30122	87	3	quality	quality	NOUN
fbem-30122	87	4	rating	rating	NOUN
fbem-30122	87	5	data	datum	NOUN
fbem-30122	87	6	sources	source	NOUN
fbem-30122	87	7	of	of	ADP
fbem-30122	87	8	professional	professional	ADJ
fbem-30122	87	9	institutions	institution	NOUN
fbem-30122	87	10	are	be	AUX
fbem-30122	87	11	more	more	ADV
fbem-30122	87	12	objective	objective	ADJ
fbem-30122	87	13	,	,	PUNCT
fbem-30122	87	14	but	but	CCONJ
fbem-30122	87	15	their	their	PRON
fbem-30122	87	16	coverage	coverage	NOUN
fbem-30122	87	17	is	be	AUX
fbem-30122	87	18	not	not	PART
fbem-30122	87	19	comprehensive	comprehensive	ADJ
fbem-30122	87	20	and	and	CCONJ
fbem-30122	87	21	limited	limited	ADJ
fbem-30122	87	22	,	,	PUNCT
fbem-30122	87	23	resulting	result	VERB
fbem-30122	87	24	in	in	ADP
fbem-30122	87	25	poor	poor	ADJ
fbem-30122	87	26	comprehensiveness	comprehensiveness	NOUN
fbem-30122	87	27	and	and	CCONJ
fbem-30122	87	28	timeliness	timeliness	NOUN
fbem-30122	87	29	of	of	ADP
fbem-30122	87	30	the	the	DET
fbem-30122	87	31	data	datum	NOUN
fbem-30122	87	32	.	.	PUNCT
fbem-30122	88	1	more	more	ADJ
fbem-30122	88	2	and	and	CCONJ
fbem-30122	88	3	more	more	ADJ
fbem-30122	88	4	researchers	researcher	NOUN
fbem-30122	88	5	are	be	AUX
fbem-30122	88	6	no	no	ADV
fbem-30122	88	7	longer	long	ADV
fbem-30122	88	8	using	use	VERB
fbem-30122	88	9	a	a	DET
fbem-30122	88	10	single	single	ADJ
fbem-30122	88	11	indicator	indicator	NOUN
fbem-30122	88	12	to	to	PART
fbem-30122	88	13	measure	measure	VERB
fbem-30122	88	14	the	the	DET
fbem-30122	88	15	quality	quality	NOUN
fbem-30122	88	16	of	of	ADP
fbem-30122	88	17	accounting	accounting	NOUN
fbem-30122	88	18	information	information	NOUN
fbem-30122	88	19	,	,	PUNCT
fbem-30122	88	20	but	but	CCONJ
fbem-30122	88	21	rather	rather	ADV
fbem-30122	88	22	considering	consider	VERB
fbem-30122	88	23	various	various	ADJ
fbem-30122	88	24	characteristics	characteristic	NOUN
fbem-30122	88	25	of	of	ADP
fbem-30122	88	26	accounting	accounting	NOUN
fbem-30122	88	27	information	information	NOUN
fbem-30122	88	28	from	from	ADP
fbem-30122	88	29	multiple	multiple	ADJ
fbem-30122	88	30	perspectives	perspective	NOUN
fbem-30122	88	31	and	and	CCONJ
fbem-30122	88	32	using	use	VERB
fbem-30122	88	33	multiple	multiple	ADJ
fbem-30122	88	34	indicators	indicator	NOUN
fbem-30122	88	35	to	to	PART
fbem-30122	88	36	measure	measure	VERB
fbem-30122	88	37	the	the	DET
fbem-30122	88	38	quality	quality	NOUN
fbem-30122	88	39	of	of	ADP
fbem-30122	88	40	accounting	accounting	NOUN
fbem-30122	88	41	information	information	NOUN
fbem-30122	88	42	.	.	PUNCT
fbem-30122	89	1	li	li	PROPN
fbem-30122	89	2	qingyuan	qingyuan	PROPN
fbem-30122	89	3	(	(	PUNCT
fbem-30122	89	4	2009	2009	NUM
fbem-30122	89	5	)	)	PUNCT
fbem-30122	89	6	comprehensively	comprehensively	ADV
fbem-30122	89	7	used	use	VERB
fbem-30122	89	8	dd	dd	NOUN
fbem-30122	89	9	model	model	NOUN
fbem-30122	89	10	,	,	PUNCT
fbem-30122	89	11	jones	jones	PROPN
fbem-30122	89	12	model	model	PROPN
fbem-30122	89	13	,	,	PUNCT
fbem-30122	89	14	and	and	CCONJ
fbem-30122	89	15	nonlinear	nonlinear	ADJ
fbem-30122	89	16	accrual	accrual	ADJ
fbem-30122	89	17	model	model	NOUN
fbem-30122	89	18	to	to	PART
fbem-30122	89	19	evaluate	evaluate	VERB
fbem-30122	89	20	the	the	DET
fbem-30122	89	21	quality	quality	NOUN
fbem-30122	89	22	of	of	ADP
fbem-30122	89	23	accounting	accounting	NOUN
fbem-30122	89	24	information	information	NOUN
fbem-30122	89	25	.	.	PUNCT
fbem-30122	90	1	jin	jin	PROPN
fbem-30122	90	2	yuna	yuna	PROPN
fbem-30122	90	3	et	et	PROPN
fbem-30122	90	4	al	al	PROPN
fbem-30122	90	5	.	.	PROPN
fbem-30122	91	1	(	(	PUNCT
fbem-30122	91	2	2011	2011	NUM
fbem-30122	91	3	)	)	PUNCT
fbem-30122	91	4	used	use	VERB
fbem-30122	91	5	the	the	DET
fbem-30122	91	6	extended	extended	ADJ
fbem-30122	91	7	jones	jones	PROPN
fbem-30122	91	8	model	model	NOUN
fbem-30122	91	9	to	to	PART
fbem-30122	91	10	calculate	calculate	VERB
fbem-30122	91	11	accounting	accounting	NOUN
fbem-30122	91	12	earnings	earning	NOUN
fbem-30122	91	13	management	management	NOUN
fbem-30122	91	14	,	,	PUNCT
fbem-30122	91	15	measured	measure	VERB
fbem-30122	91	16	internal	internal	ADJ
fbem-30122	91	17	control	control	NOUN
fbem-30122	91	18	using	use	VERB
fbem-30122	91	19	information	information	NOUN
fbem-30122	91	20	disclosure	disclosure	NOUN
fbem-30122	91	21	quality	quality	NOUN
fbem-30122	91	22	,	,	PUNCT
fbem-30122	91	23	and	and	CCONJ
fbem-30122	91	24	constructed	construct	VERB
fbem-30122	91	25	a	a	DET
fbem-30122	91	26	model	model	NOUN
fbem-30122	91	27	for	for	ADP
fbem-30122	91	28	empirical	empirical	ADJ
fbem-30122	91	29	research	research	NOUN
fbem-30122	91	30	.	.	PUNCT
fbem-30122	92	1	liu	liu	PROPN
fbem-30122	92	2	jiyun	jiyun	PROPN
fbem-30122	92	3	(	(	PUNCT
fbem-30122	92	4	2021	2021	NUM
fbem-30122	92	5	)	)	PUNCT
fbem-30122	92	6	used	use	VERB
fbem-30122	92	7	the	the	DET
fbem-30122	92	8	modified	modify	VERB
fbem-30122	92	9	jones	jones	PROPN
fbem-30122	92	10	model	model	NOUN
fbem-30122	92	11	and	and	CCONJ
fbem-30122	92	12	the	the	DET
fbem-30122	92	13	information	information	NOUN
fbem-30122	92	14	rating	rating	NOUN
fbem-30122	92	15	disclosed	disclose	VERB
fbem-30122	92	16	by	by	ADP
fbem-30122	92	17	the	the	DET
fbem-30122	92	18	shenzhen	shenzhen	PROPN
fbem-30122	92	19	stock	stock	PROPN
fbem-30122	92	20	exchange	exchange	PROPN
fbem-30122	92	21	to	to	PART
fbem-30122	92	22	measure	measure	VERB
fbem-30122	92	23	the	the	DET
fbem-30122	92	24	quality	quality	NOUN
fbem-30122	92	25	of	of	ADP
fbem-30122	92	26	accounting	accounting	NOUN
fbem-30122	92	27	information	information	NOUN
fbem-30122	92	28	and	and	CCONJ
fbem-30122	92	29	study	study	VERB
fbem-30122	92	30	the	the	DET
fbem-30122	92	31	relationship	relationship	NOUN
fbem-30122	92	32	between	between	ADP
fbem-30122	92	33	accounting	account	VERB
fbem-30122	92	34	information	information	NOUN
fbem-30122	92	35	quality	quality	NOUN
fbem-30122	92	36	and	and	CCONJ
fbem-30122	92	37	investment	investment	NOUN
fbem-30122	92	38	efficiency	efficiency	NOUN
fbem-30122	92	39	.	.	PUNCT
fbem-30122	93	1	4	4	X
fbem-30122	93	2	.	.	X
fbem-30122	93	3	related	relate	VERB
fbem-30122	93	4	empirical	empirical	ADJ
fbem-30122	93	5	research	research	NOUN
fbem-30122	93	6	the	the	DET
fbem-30122	93	7	quality	quality	NOUN
fbem-30122	93	8	of	of	ADP
fbem-30122	93	9	accounting	accounting	NOUN
fbem-30122	93	10	information	information	NOUN
fbem-30122	93	11	has	have	AUX
fbem-30122	93	12	always	always	ADV
fbem-30122	93	13	been	be	AUX
fbem-30122	93	14	a	a	DET
fbem-30122	93	15	hot	hot	ADJ
fbem-30122	93	16	research	research	NOUN
fbem-30122	93	17	topic	topic	NOUN
fbem-30122	93	18	among	among	ADP
fbem-30122	93	19	scholars	scholar	NOUN
fbem-30122	93	20	,	,	PUNCT
fbem-30122	93	21	and	and	CCONJ
fbem-30122	93	22	there	there	PRON
fbem-30122	93	23	is	be	VERB
fbem-30122	93	24	a	a	DET
fbem-30122	93	25	wealth	wealth	NOUN
fbem-30122	93	26	of	of	ADP
fbem-30122	93	27	empirical	empirical	ADJ
fbem-30122	93	28	research	research	NOUN
fbem-30122	93	29	on	on	ADP
fbem-30122	93	30	it	it	PRON
fbem-30122	93	31	.	.	PUNCT
fbem-30122	94	1	this	this	DET
fbem-30122	94	2	article	article	NOUN
fbem-30122	94	3	reviews	review	VERB
fbem-30122	94	4	relevant	relevant	ADJ
fbem-30122	94	5	empirical	empirical	ADJ
fbem-30122	94	6	research	research	NOUN
fbem-30122	94	7	literature	literature	NOUN
fbem-30122	94	8	at	at	ADP
fbem-30122	94	9	home	home	NOUN
fbem-30122	94	10	and	and	CCONJ
fbem-30122	94	11	abroad	abroad	ADV
fbem-30122	94	12	,	,	PUNCT
fbem-30122	94	13	and	and	CCONJ
fbem-30122	94	14	summarizes	summarize	NOUN
fbem-30122	94	15	that	that	SCONJ
fbem-30122	94	16	the	the	DET
fbem-30122	94	17	quality	quality	NOUN
fbem-30122	94	18	of	of	ADP
fbem-30122	94	19	accounting	accounting	NOUN
fbem-30122	94	20	information	information	NOUN
fbem-30122	94	21	mainly	mainly	ADV
fbem-30122	94	22	affects	affect	VERB
fbem-30122	94	23	investment	investment	NOUN
fbem-30122	94	24	efficiency	efficiency	NOUN
fbem-30122	94	25	,	,	PUNCT
fbem-30122	94	26	corporate	corporate	ADJ
fbem-30122	94	27	performance	performance	NOUN
fbem-30122	94	28	,	,	PUNCT
fbem-30122	94	29	capital	capital	NOUN
fbem-30122	94	30	costs	cost	NOUN
fbem-30122	94	31	,	,	PUNCT
fbem-30122	94	32	and	and	CCONJ
fbem-30122	94	33	other	other	ADJ
fbem-30122	94	34	aspects	aspect	NOUN
fbem-30122	94	35	.	.	PUNCT
fbem-30122	95	1	4.1	4.1	NUM
fbem-30122	95	2	.	.	PUNCT
fbem-30122	95	3	research	research	NOUN
fbem-30122	95	4	on	on	ADP
fbem-30122	95	5	the	the	DET
fbem-30122	95	6	impact	impact	NOUN
fbem-30122	95	7	on	on	ADP
fbem-30122	95	8	investment	investment	NOUN
fbem-30122	95	9	efficiency	efficiency	NOUN
fbem-30122	95	10	the	the	DET
fbem-30122	95	11	conclusion	conclusion	NOUN
fbem-30122	95	12	of	of	ADP
fbem-30122	95	13	domestic	domestic	ADJ
fbem-30122	95	14	and	and	CCONJ
fbem-30122	95	15	foreign	foreign	ADJ
fbem-30122	95	16	research	research	NOUN
fbem-30122	95	17	on	on	ADP
fbem-30122	95	18	the	the	DET
fbem-30122	95	19	relationship	relationship	NOUN
fbem-30122	95	20	between	between	ADP
fbem-30122	95	21	accounting	account	VERB
fbem-30122	95	22	information	information	NOUN
fbem-30122	95	23	quality	quality	NOUN
fbem-30122	95	24	and	and	CCONJ
fbem-30122	95	25	investment	investment	NOUN
fbem-30122	95	26	efficiency	efficiency	NOUN
fbem-30122	95	27	is	be	AUX
fbem-30122	95	28	basically	basically	ADV
fbem-30122	95	29	consistent	consistent	ADJ
fbem-30122	95	30	,	,	PUNCT
fbem-30122	95	31	that	that	ADV
fbem-30122	95	32	is	is	ADV
fbem-30122	95	33	,	,	PUNCT
fbem-30122	95	34	the	the	PRON
fbem-30122	95	35	higher	high	ADJ
fbem-30122	95	36	the	the	DET
fbem-30122	95	37	quality	quality	NOUN
fbem-30122	95	38	of	of	ADP
fbem-30122	95	39	accounting	accounting	NOUN
fbem-30122	95	40	information	information	NOUN
fbem-30122	95	41	,	,	PUNCT
fbem-30122	95	42	the	the	PRON
fbem-30122	95	43	higher	high	ADJ
fbem-30122	95	44	the	the	DET
fbem-30122	95	45	investment	investment	NOUN
fbem-30122	95	46	efficiency	efficiency	NOUN
fbem-30122	95	47	of	of	ADP
fbem-30122	95	48	enterprises	enterprise	NOUN
fbem-30122	95	49	.	.	PUNCT
fbem-30122	96	1	verdi	verdi	X
fbem-30122	96	2	(	(	PUNCT
fbem-30122	96	3	2006	2006	NUM
fbem-30122	96	4	)	)	PUNCT
fbem-30122	96	5	found	find	VERB
fbem-30122	96	6	a	a	DET
fbem-30122	96	7	negative	negative	ADJ
fbem-30122	96	8	correlation	correlation	NOUN
fbem-30122	96	9	between	between	ADP
fbem-30122	96	10	the	the	DET
fbem-30122	96	11	quality	quality	NOUN
fbem-30122	96	12	of	of	ADP
fbem-30122	96	13	accounting	accounting	NOUN
fbem-30122	96	14	information	information	NOUN
fbem-30122	96	15	and	and	CCONJ
fbem-30122	96	16	overinvestment	overinvestment	ADJ
fbem-30122	96	17	and	and	CCONJ
fbem-30122	96	18	underinvestment	underinvestment	ADJ
fbem-30122	96	19	.	.	PUNCT
fbem-30122	97	1	high	high	ADJ
fbem-30122	97	2	quality	quality	NOUN
fbem-30122	97	3	accounting	accounting	NOUN
fbem-30122	97	4	information	information	NOUN
fbem-30122	97	5	can	can	AUX
fbem-30122	97	6	alleviate	alleviate	VERB
fbem-30122	97	7	agency	agency	NOUN
fbem-30122	97	8	and	and	CCONJ
fbem-30122	97	9	information	information	NOUN
fbem-30122	97	10	asymmetry	asymmetry	NOUN
fbem-30122	97	11	problems	problem	NOUN
fbem-30122	97	12	,	,	PUNCT
fbem-30122	97	13	thereby	thereby	ADV
fbem-30122	97	14	improving	improve	VERB
fbem-30122	97	15	investment	investment	NOUN
fbem-30122	97	16	efficiency	efficiency	NOUN
fbem-30122	97	17	.	.	PUNCT
fbem-30122	98	1	yang	yang	PROPN
fbem-30122	98	2	xia	xia	PROPN
fbem-30122	98	3	and	and	CCONJ
fbem-30122	98	4	zhang	zhang	PROPN
fbem-30122	98	5	yingwei	yingwei	PROPN
fbem-30122	98	6	(	(	PUNCT
fbem-30122	98	7	2019	2019	NUM
fbem-30122	98	8	)	)	PUNCT
fbem-30122	98	9	studied	study	VERB
fbem-30122	98	10	the	the	DET
fbem-30122	98	11	impact	impact	NOUN
fbem-30122	98	12	of	of	ADP
fbem-30122	98	13	accounting	accounting	NOUN
fbem-30122	98	14	information	information	NOUN
fbem-30122	98	15	quality	quality	NOUN
fbem-30122	98	16	on	on	ADP
fbem-30122	98	17	investment	investment	NOUN
fbem-30122	98	18	efficiency	efficiency	NOUN
fbem-30122	98	19	,	,	PUNCT
fbem-30122	98	20	analyzing	analyze	VERB
fbem-30122	98	21	that	that	PRON
fbem-30122	98	22	high	high	ADJ
fbem-30122	98	23	accounting	accounting	NOUN
fbem-30122	98	24	information	information	NOUN
fbem-30122	98	25	quality	quality	NOUN
fbem-30122	98	26	has	have	VERB
fbem-30122	98	27	a	a	DET
fbem-30122	98	28	more	more	ADV
fbem-30122	98	29	significant	significant	ADJ
fbem-30122	98	30	inhibitory	inhibitory	ADJ
fbem-30122	98	31	effect	effect	NOUN
fbem-30122	98	32	on	on	ADP
fbem-30122	98	33	overinvestment	overinvestment	ADJ
fbem-30122	98	34	,	,	PUNCT
fbem-30122	98	35	while	while	SCONJ
fbem-30122	98	36	its	its	PRON
fbem-30122	98	37	effect	effect	NOUN
fbem-30122	98	38	on	on	ADP
fbem-30122	98	39	alleviating	alleviate	VERB
fbem-30122	98	40	underinvestment	underinvestment	NOUN
fbem-30122	98	41	is	be	AUX
fbem-30122	98	42	slightly	slightly	ADV
fbem-30122	98	43	worse	bad	ADJ
fbem-30122	98	44	.	.	PUNCT
fbem-30122	99	1	xiu	xiu	PROPN
fbem-30122	99	2	guoyi	guoyi	PROPN
fbem-30122	99	3	et	et	PROPN
fbem-30122	99	4	al	al	PROPN
fbem-30122	99	5	.	.	PROPN
fbem-30122	100	1	(	(	PUNCT
fbem-30122	100	2	2019	2019	NUM
fbem-30122	100	3	)	)	PUNCT
fbem-30122	100	4	pointed	point	VERB
fbem-30122	100	5	out	out	ADP
fbem-30122	100	6	that	that	SCONJ
fbem-30122	100	7	if	if	SCONJ
fbem-30122	100	8	a	a	DET
fbem-30122	100	9	company	company	NOUN
fbem-30122	100	10	is	be	AUX
fbem-30122	100	11	in	in	ADP
fbem-30122	100	12	the	the	DET
fbem-30122	100	13	growth	growth	NOUN
fbem-30122	100	14	or	or	CCONJ
fbem-30122	100	15	maturity	maturity	NOUN
fbem-30122	100	16	stage	stage	NOUN
fbem-30122	100	17	,	,	PUNCT
fbem-30122	100	18	improving	improve	VERB
fbem-30122	100	19	the	the	DET
fbem-30122	100	20	quality	quality	NOUN
fbem-30122	100	21	of	of	ADP
fbem-30122	100	22	accounting	accounting	NOUN
fbem-30122	100	23	information	information	NOUN
fbem-30122	100	24	disclosure	disclosure	NOUN
fbem-30122	100	25	can	can	AUX
fbem-30122	100	26	promote	promote	VERB
fbem-30122	100	27	investment	investment	NOUN
fbem-30122	100	28	efficiency	efficiency	NOUN
fbem-30122	100	29	;	;	PUNCT
fbem-30122	100	30	but	but	CCONJ
fbem-30122	100	31	if	if	SCONJ
fbem-30122	100	32	a	a	DET
fbem-30122	100	33	company	company	NOUN
fbem-30122	100	34	is	be	AUX
fbem-30122	100	35	in	in	ADP
fbem-30122	100	36	a	a	DET
fbem-30122	100	37	recession	recession	NOUN
fbem-30122	100	38	,	,	PUNCT
fbem-30122	100	39	it	it	PRON
fbem-30122	100	40	will	will	AUX
fbem-30122	100	41	not	not	PART
fbem-30122	100	42	have	have	VERB
fbem-30122	100	43	a	a	DET
fbem-30122	100	44	restraining	restraining	NOUN
fbem-30122	100	45	effect	effect	NOUN
fbem-30122	100	46	on	on	ADP
fbem-30122	100	47	overinvestment	overinvestment	ADJ
fbem-30122	100	48	,	,	PUNCT
fbem-30122	100	49	but	but	CCONJ
fbem-30122	100	50	only	only	ADV
fbem-30122	100	51	have	have	VERB
fbem-30122	100	52	a	a	DET
fbem-30122	100	53	significant	significant	ADJ
fbem-30122	100	54	effect	effect	NOUN
fbem-30122	100	55	on	on	ADP
fbem-30122	100	56	alleviating	alleviate	VERB
fbem-30122	100	57	underinvestment	underinvestment	NOUN
fbem-30122	100	58	.	.	PUNCT
fbem-30122	101	1	hidayat	hidayat	PROPN
fbem-30122	101	2	and	and	CCONJ
fbem-30122	101	3	mardijuwono	mardijuwono	X
fbem-30122	101	4	(	(	PUNCT
fbem-30122	101	5	2021	2021	NUM
fbem-30122	101	6	)	)	PUNCT
fbem-30122	101	7	studied	study	VERB
fbem-30122	101	8	the	the	DET
fbem-30122	101	9	impact	impact	NOUN
fbem-30122	101	10	of	of	ADP
fbem-30122	101	11	accounting	accounting	NOUN
fbem-30122	101	12	information	information	NOUN
fbem-30122	101	13	quality	quality	NOUN
fbem-30122	101	14	on	on	ADP
fbem-30122	101	15	indonesian	indonesian	ADJ
fbem-30122	101	16	manufacturing	manufacturing	NOUN
fbem-30122	101	17	enterprises	enterprise	NOUN
fbem-30122	101	18	and	and	CCONJ
fbem-30122	101	19	found	find	VERB
fbem-30122	101	20	that	that	SCONJ
fbem-30122	101	21	companies	company	NOUN
fbem-30122	101	22	with	with	ADP
fbem-30122	101	23	high	high	ADJ
fbem-30122	101	24	accounting	accounting	NOUN
fbem-30122	101	25	information	information	NOUN
fbem-30122	101	26	quality	quality	NOUN
fbem-30122	101	27	have	have	VERB
fbem-30122	101	28	higher	high	ADJ
fbem-30122	101	29	investment	investment	NOUN
fbem-30122	101	30	decision	decision	NOUN
fbem-30122	101	31	-	-	PUNCT
fbem-30122	101	32	making	make	VERB
fbem-30122	101	33	efficiency	efficiency	NOUN
fbem-30122	101	34	.	.	PUNCT
fbem-30122	102	1	zhu	zhu	PROPN
fbem-30122	102	2	runying	runye	VERB
fbem-30122	102	3	(	(	PUNCT
fbem-30122	102	4	2022	2022	NUM
fbem-30122	102	5	)	)	PUNCT
fbem-30122	102	6	believes	believe	VERB
fbem-30122	102	7	that	that	SCONJ
fbem-30122	102	8	strong	strong	ADJ
fbem-30122	102	9	comparability	comparability	NOUN
fbem-30122	102	10	of	of	ADP
fbem-30122	102	11	accounting	accounting	NOUN
fbem-30122	102	12	information	information	NOUN
fbem-30122	102	13	can	can	AUX
fbem-30122	102	14	enhance	enhance	VERB
fbem-30122	102	15	industry	industry	NOUN
fbem-30122	102	16	competitiveness	competitiveness	NOUN
fbem-30122	102	17	,	,	PUNCT
fbem-30122	102	18	increase	increase	VERB
fbem-30122	102	19	investment	investment	NOUN
fbem-30122	102	20	opportunities	opportunity	NOUN
fbem-30122	102	21	,	,	PUNCT
fbem-30122	102	22	and	and	CCONJ
fbem-30122	102	23	alleviate	alleviate	VERB
fbem-30122	102	24	agency	agency	NOUN
fbem-30122	102	25	problems	problem	NOUN
fbem-30122	102	26	,	,	PUNCT
fbem-30122	102	27	thereby	thereby	ADV
fbem-30122	102	28	improving	improve	VERB
fbem-30122	102	29	investment	investment	NOUN
fbem-30122	102	30	efficiency	efficiency	NOUN
fbem-30122	102	31	.	.	PUNCT
fbem-30122	103	1	yuan	yuan	NOUN
fbem-30122	103	2	et	et	PROPN
fbem-30122	103	3	al	al	PROPN
fbem-30122	103	4	.	.	PROPN
fbem-30122	103	5	(	(	PUNCT
fbem-30122	103	6	2022	2022	NUM
fbem-30122	103	7	)	)	PUNCT
fbem-30122	103	8	found	find	VERB
fbem-30122	103	9	that	that	SCONJ
fbem-30122	103	10	the	the	DET
fbem-30122	103	11	high	high	ADJ
fbem-30122	103	12	quality	quality	NOUN
fbem-30122	103	13	of	of	ADP
fbem-30122	103	14	accounting	accounting	NOUN
fbem-30122	103	15	information	information	NOUN
fbem-30122	103	16	can	can	AUX
fbem-30122	103	17	reduce	reduce	VERB
fbem-30122	103	18	the	the	DET
fbem-30122	103	19	financing	financing	NOUN
fbem-30122	103	20	constraints	constraint	NOUN
fbem-30122	103	21	of	of	ADP
fbem-30122	103	22	enterprises	enterprise	NOUN
fbem-30122	103	23	,	,	PUNCT
fbem-30122	103	24	leading	lead	VERB
fbem-30122	103	25	to	to	ADP
fbem-30122	103	26	a	a	DET
fbem-30122	103	27	decrease	decrease	NOUN
fbem-30122	103	28	in	in	ADP
fbem-30122	103	29	financing	financing	NOUN
fbem-30122	103	30	costs	cost	NOUN
fbem-30122	103	31	and	and	CCONJ
fbem-30122	103	32	ultimately	ultimately	ADV
fbem-30122	103	33	reducing	reduce	VERB
fbem-30122	103	34	the	the	DET
fbem-30122	103	35	problem	problem	NOUN
fbem-30122	103	36	of	of	ADP
fbem-30122	103	37	insufficient	insufficient	ADJ
fbem-30122	103	38	investment	investment	NOUN
fbem-30122	103	39	.	.	PUNCT
fbem-30122	104	1	4.2	4.2	NUM
fbem-30122	104	2	.	.	PUNCT
fbem-30122	105	1	research	research	NOUN
fbem-30122	105	2	on	on	ADP
fbem-30122	105	3	the	the	DET
fbem-30122	105	4	impact	impact	NOUN
fbem-30122	105	5	on	on	ADP
fbem-30122	105	6	corporate	corporate	ADJ
fbem-30122	105	7	performance	performance	NOUN
fbem-30122	105	8	elliott	elliott	PROPN
fbem-30122	105	9	and	and	CCONJ
fbem-30122	105	10	jacobson	jacobson	PROPN
fbem-30122	105	11	(	(	PUNCT
fbem-30122	105	12	1994	1994	NUM
fbem-30122	105	13	)	)	PUNCT
fbem-30122	105	14	found	find	VERB
fbem-30122	105	15	that	that	SCONJ
fbem-30122	105	16	improving	improve	VERB
fbem-30122	105	17	the	the	DET
fbem-30122	105	18	quality	quality	NOUN
fbem-30122	105	19	of	of	ADP
fbem-30122	105	20	accounting	accounting	NOUN
fbem-30122	105	21	information	information	NOUN
fbem-30122	105	22	disclosure	disclosure	NOUN
fbem-30122	105	23	can	can	AUX
fbem-30122	105	24	effectively	effectively	ADV
fbem-30122	105	25	reduce	reduce	VERB
fbem-30122	105	26	competition	competition	NOUN
fbem-30122	105	27	costs	cost	NOUN
fbem-30122	105	28	and	and	CCONJ
fbem-30122	105	29	enhance	enhance	VERB
fbem-30122	105	30	corporate	corporate	ADJ
fbem-30122	105	31	value	value	NOUN
fbem-30122	105	32	.	.	PUNCT
fbem-30122	106	1	patel	patel	PROPN
fbem-30122	106	2	et	et	PROPN
fbem-30122	106	3	al	al	PROPN
fbem-30122	106	4	.	.	PROPN
fbem-30122	107	1	(	(	PUNCT
fbem-30122	107	2	2002	2002	NUM
fbem-30122	107	3	)	)	PUNCT
fbem-30122	107	4	proposed	propose	VERB
fbem-30122	107	5	that	that	SCONJ
fbem-30122	107	6	the	the	PRON
fbem-30122	107	7	higher	high	ADJ
fbem-30122	107	8	the	the	DET
fbem-30122	107	9	quality	quality	NOUN
fbem-30122	107	10	of	of	ADP
fbem-30122	107	11	information	information	NOUN
fbem-30122	107	12	disclosure	disclosure	NOUN
fbem-30122	107	13	,	,	PUNCT
fbem-30122	107	14	the	the	PRON
fbem-30122	107	15	better	well	ADJ
fbem-30122	107	16	the	the	DET
fbem-30122	107	17	performance	performance	NOUN
fbem-30122	107	18	of	of	ADP
fbem-30122	107	19	the	the	DET
fbem-30122	107	20	enterprise	enterprise	NOUN
fbem-30122	107	21	,	,	PUNCT
fbem-30122	107	22	and	and	CCONJ
fbem-30122	107	23	high	high	ADJ
fbem-30122	107	24	-	-	PUNCT
fbem-30122	107	25	quality	quality	NOUN
fbem-30122	107	26	accounting	accounting	NOUN
fbem-30122	107	27	information	information	NOUN
fbem-30122	107	28	can	can	AUX
fbem-30122	107	29	help	help	VERB
fbem-30122	107	30	improve	improve	VERB
fbem-30122	107	31	the	the	DET
fbem-30122	107	32	performance	performance	NOUN
fbem-30122	107	33	of	of	ADP
fbem-30122	107	34	the	the	DET
fbem-30122	107	35	enterprise	enterprise	NOUN
fbem-30122	107	36	.	.	PUNCT
fbem-30122	108	1	chan	chan	PROPN
fbem-30122	108	2	et	et	PROPN
fbem-30122	108	3	al	al	PROPN
fbem-30122	108	4	.	.	PROPN
fbem-30122	108	5	(	(	PUNCT
fbem-30122	108	6	2004	2004	NUM
fbem-30122	108	7	)	)	PUNCT
fbem-30122	108	8	found	find	VERB
fbem-30122	108	9	that	that	SCONJ
fbem-30122	108	10	companies	company	NOUN
fbem-30122	108	11	with	with	ADP
fbem-30122	108	12	good	good	ADJ
fbem-30122	108	13	accounting	accounting	NOUN
fbem-30122	108	14	information	information	NOUN
fbem-30122	108	15	quality	quality	NOUN
fbem-30122	108	16	are	be	AUX
fbem-30122	108	17	more	more	ADV
fbem-30122	108	18	likely	likely	ADJ
fbem-30122	108	19	to	to	PART
fbem-30122	108	20	have	have	VERB
fbem-30122	108	21	good	good	ADJ
fbem-30122	108	22	performance	performance	NOUN
fbem-30122	108	23	and	and	CCONJ
fbem-30122	108	24	can	can	AUX
fbem-30122	108	25	continue	continue	VERB
fbem-30122	108	26	to	to	PART
fbem-30122	108	27	affect	affect	VERB
fbem-30122	108	28	the	the	DET
fbem-30122	108	29	company	company	NOUN
fbem-30122	108	30	's	's	PART
fbem-30122	108	31	future	future	ADJ
fbem-30122	108	32	performance	performance	NOUN
fbem-30122	108	33	.	.	PUNCT
fbem-30122	109	1	tong	tong	PROPN
fbem-30122	109	2	yan	yan	PROPN
fbem-30122	109	3	's	's	PART
fbem-30122	109	4	(	(	PUNCT
fbem-30122	109	5	2011	2011	NUM
fbem-30122	109	6	)	)	PUNCT
fbem-30122	109	7	study	study	NOUN
fbem-30122	109	8	proposed	propose	VERB
fbem-30122	109	9	that	that	SCONJ
fbem-30122	109	10	improving	improve	VERB
fbem-30122	109	11	the	the	DET
fbem-30122	109	12	quality	quality	NOUN
fbem-30122	109	13	of	of	ADP
fbem-30122	109	14	information	information	NOUN
fbem-30122	109	15	disclosure	disclosure	NOUN
fbem-30122	109	16	can	can	AUX
fbem-30122	109	17	effectively	effectively	ADV
fbem-30122	109	18	enhance	enhance	VERB
fbem-30122	109	19	a	a	DET
fbem-30122	109	20	company	company	NOUN
fbem-30122	109	21	's	's	PART
fbem-30122	109	22	return	return	NOUN
fbem-30122	109	23	on	on	ADP
fbem-30122	109	24	equity	equity	NOUN
fbem-30122	109	25	,	,	PUNCT
fbem-30122	109	26	which	which	PRON
fbem-30122	109	27	is	be	AUX
fbem-30122	109	28	an	an	DET
fbem-30122	109	29	important	important	ADJ
fbem-30122	109	30	indicator	indicator	NOUN
fbem-30122	109	31	for	for	ADP
fbem-30122	109	32	measuring	measure	VERB
fbem-30122	109	33	corporate	corporate	ADJ
fbem-30122	109	34	performance	performance	NOUN
fbem-30122	109	35	.	.	PUNCT
fbem-30122	110	1	fang	fang	PROPN
fbem-30122	110	2	fang	fang	X
fbem-30122	110	3	(	(	PUNCT
fbem-30122	110	4	2014	2014	NUM
fbem-30122	110	5	)	)	PUNCT
fbem-30122	110	6	found	find	VERB
fbem-30122	110	7	that	that	SCONJ
fbem-30122	110	8	improving	improve	VERB
fbem-30122	110	9	the	the	DET
fbem-30122	110	10	quality	quality	NOUN
fbem-30122	110	11	of	of	ADP
fbem-30122	110	12	accounting	accounting	NOUN
fbem-30122	110	13	information	information	NOUN
fbem-30122	110	14	in	in	ADP
fbem-30122	110	15	enterprises	enterprise	NOUN
fbem-30122	110	16	can	can	AUX
fbem-30122	110	17	reduce	reduce	VERB
fbem-30122	110	18	agency	agency	NOUN
fbem-30122	110	19	as	as	ADP
fbem-30122	110	20	an	an	DET
fbem-30122	110	21	intermediary	intermediary	ADJ
fbem-30122	110	22	variable	variable	NOUN
fbem-30122	110	23	,	,	PUNCT
fbem-30122	110	24	resulting	result	VERB
fbem-30122	110	25	in	in	ADP
fbem-30122	110	26	better	well	ADJ
fbem-30122	110	27	performance	performance	NOUN
fbem-30122	110	28	of	of	ADP
fbem-30122	110	29	the	the	DET
fbem-30122	110	30	enterprise	enterprise	NOUN
fbem-30122	110	31	.	.	PUNCT
fbem-30122	111	1	shi	shi	PROPN
fbem-30122	111	2	ziqiang	ziqiang	PROPN
fbem-30122	111	3	(	(	PUNCT
fbem-30122	111	4	2020	2020	NUM
fbem-30122	111	5	)	)	PUNCT
fbem-30122	111	6	proposed	propose	VERB
fbem-30122	111	7	that	that	SCONJ
fbem-30122	111	8	the	the	DET
fbem-30122	111	9	impact	impact	NOUN
fbem-30122	111	10	of	of	ADP
fbem-30122	111	11	accounting	accounting	NOUN
fbem-30122	111	12	information	information	NOUN
fbem-30122	111	13	quality	quality	NOUN
fbem-30122	111	14	on	on	ADP
fbem-30122	111	15	market	market	NOUN
fbem-30122	111	16	value	value	NOUN
fbem-30122	111	17	is	be	AUX
fbem-30122	111	18	positive	positive	ADJ
fbem-30122	111	19	.	.	PUNCT
fbem-30122	112	1	ji	ji	PROPN
fbem-30122	112	2	tianjiao	tianjiao	PROPN
fbem-30122	112	3	(	(	PUNCT
fbem-30122	112	4	2021	2021	NUM
fbem-30122	112	5	)	)	PUNCT
fbem-30122	112	6	222	222	NUM
fbem-30122	112	7	confirmed	confirm	VERB
fbem-30122	112	8	through	through	ADP
fbem-30122	112	9	research	research	NOUN
fbem-30122	112	10	that	that	SCONJ
fbem-30122	112	11	high	high	ADJ
fbem-30122	112	12	accounting	accounting	NOUN
fbem-30122	112	13	information	information	NOUN
fbem-30122	112	14	quality	quality	NOUN
fbem-30122	112	15	can	can	AUX
fbem-30122	112	16	significantly	significantly	ADV
fbem-30122	112	17	affect	affect	VERB
fbem-30122	112	18	corporate	corporate	ADJ
fbem-30122	112	19	performance	performance	NOUN
fbem-30122	112	20	in	in	ADP
fbem-30122	112	21	highly	highly	ADV
fbem-30122	112	22	competitive	competitive	ADJ
fbem-30122	112	23	industries	industry	NOUN
fbem-30122	112	24	.	.	PUNCT
fbem-30122	113	1	zhang	zhang	PROPN
fbem-30122	113	2	duolei	duolei	PROPN
fbem-30122	113	3	et	et	PROPN
fbem-30122	113	4	al	al	PROPN
fbem-30122	113	5	.	.	PROPN
fbem-30122	113	6	(	(	PUNCT
fbem-30122	113	7	2021	2021	NUM
fbem-30122	113	8	)	)	PUNCT
fbem-30122	113	9	studied	study	VERB
fbem-30122	113	10	data	datum	NOUN
fbem-30122	113	11	from	from	ADP
fbem-30122	113	12	a	a	DET
fbem-30122	113	13	-	-	PUNCT
fbem-30122	113	14	share	share	NOUN
fbem-30122	113	15	listed	list	VERB
fbem-30122	113	16	companies	company	NOUN
fbem-30122	114	1	and	and	CCONJ
fbem-30122	115	1	found	find	VERB
fbem-30122	115	2	that	that	SCONJ
fbem-30122	115	3	the	the	DET
fbem-30122	115	4	quality	quality	NOUN
fbem-30122	115	5	of	of	ADP
fbem-30122	115	6	accounting	accounting	NOUN
fbem-30122	115	7	information	information	NOUN
fbem-30122	115	8	has	have	VERB
fbem-30122	115	9	a	a	DET
fbem-30122	115	10	positive	positive	ADJ
fbem-30122	115	11	impact	impact	NOUN
fbem-30122	115	12	on	on	ADP
fbem-30122	115	13	corporate	corporate	ADJ
fbem-30122	115	14	innovation	innovation	NOUN
fbem-30122	115	15	by	by	ADP
fbem-30122	115	16	improving	improve	VERB
fbem-30122	115	17	corporate	corporate	ADJ
fbem-30122	115	18	governance	governance	NOUN
fbem-30122	115	19	and	and	CCONJ
fbem-30122	115	20	alleviating	alleviate	VERB
fbem-30122	115	21	financial	financial	ADJ
fbem-30122	115	22	pressure	pressure	NOUN
fbem-30122	115	23	.	.	PUNCT
fbem-30122	116	1	qian	qian	PROPN
fbem-30122	116	2	jing	jing	PROPN
fbem-30122	116	3	and	and	CCONJ
fbem-30122	116	4	zeng	zeng	PROPN
fbem-30122	116	5	huafeng	huafeng	PROPN
fbem-30122	116	6	(	(	PUNCT
fbem-30122	116	7	2022	2022	NUM
fbem-30122	116	8	)	)	PUNCT
fbem-30122	116	9	studied	study	VERB
fbem-30122	116	10	the	the	DET
fbem-30122	116	11	relationship	relationship	NOUN
fbem-30122	116	12	between	between	ADP
fbem-30122	116	13	agency	agency	NOUN
fbem-30122	116	14	costs	cost	NOUN
fbem-30122	116	15	,	,	PUNCT
fbem-30122	116	16	corporate	corporate	ADJ
fbem-30122	116	17	performance	performance	NOUN
fbem-30122	116	18	,	,	PUNCT
fbem-30122	116	19	and	and	CCONJ
fbem-30122	116	20	accounting	accounting	NOUN
fbem-30122	116	21	information	information	NOUN
fbem-30122	116	22	quality	quality	NOUN
fbem-30122	116	23	,	,	PUNCT
fbem-30122	116	24	and	and	CCONJ
fbem-30122	116	25	found	find	VERB
fbem-30122	116	26	that	that	SCONJ
fbem-30122	116	27	improving	improve	VERB
fbem-30122	116	28	accounting	accounting	NOUN
fbem-30122	116	29	information	information	NOUN
fbem-30122	116	30	quality	quality	NOUN
fbem-30122	116	31	can	can	AUX
fbem-30122	116	32	reduce	reduce	VERB
fbem-30122	116	33	agency	agency	NOUN
fbem-30122	116	34	costs	cost	NOUN
fbem-30122	116	35	and	and	CCONJ
fbem-30122	116	36	improve	improve	VERB
fbem-30122	116	37	corporate	corporate	ADJ
fbem-30122	116	38	performance	performance	NOUN
fbem-30122	116	39	.	.	PUNCT
fbem-30122	117	1	theodore	theodore	PROPN
fbem-30122	117	2	et	et	PROPN
fbem-30122	117	3	al	al	PROPN
fbem-30122	117	4	.	.	PROPN
fbem-30122	117	5	(	(	PUNCT
fbem-30122	117	6	2022	2022	NUM
fbem-30122	117	7	)	)	PUNCT
fbem-30122	117	8	found	find	VERB
fbem-30122	117	9	an	an	DET
fbem-30122	117	10	inverse	inverse	NOUN
fbem-30122	117	11	relationship	relationship	NOUN
fbem-30122	117	12	between	between	ADP
fbem-30122	117	13	the	the	DET
fbem-30122	117	14	quality	quality	NOUN
fbem-30122	117	15	of	of	ADP
fbem-30122	117	16	accounting	accounting	NOUN
fbem-30122	117	17	information	information	NOUN
fbem-30122	117	18	and	and	CCONJ
fbem-30122	117	19	fluctuations	fluctuation	NOUN
fbem-30122	117	20	in	in	ADP
fbem-30122	117	21	operating	operate	VERB
fbem-30122	117	22	cash	cash	NOUN
fbem-30122	117	23	flows	flow	NOUN
fbem-30122	117	24	by	by	ADP
fbem-30122	117	25	studying	study	VERB
fbem-30122	117	26	us	we	PRON
fbem-30122	117	27	listed	list	VERB
fbem-30122	117	28	companies	company	NOUN
fbem-30122	117	29	.	.	PUNCT
fbem-30122	118	1	4.3	4.3	NUM
fbem-30122	118	2	.	.	PUNCT
fbem-30122	118	3	research	research	NOUN
fbem-30122	118	4	on	on	ADP
fbem-30122	118	5	the	the	DET
fbem-30122	118	6	impact	impact	NOUN
fbem-30122	118	7	of	of	ADP
fbem-30122	118	8	capital	capital	NOUN
fbem-30122	118	9	costs	cost	VERB
fbem-30122	118	10	many	many	ADJ
fbem-30122	118	11	studies	study	NOUN
fbem-30122	118	12	have	have	AUX
fbem-30122	118	13	confirmed	confirm	VERB
fbem-30122	118	14	that	that	SCONJ
fbem-30122	118	15	the	the	PRON
fbem-30122	118	16	higher	high	ADJ
fbem-30122	118	17	the	the	DET
fbem-30122	118	18	quality	quality	NOUN
fbem-30122	118	19	of	of	ADP
fbem-30122	118	20	accounting	accounting	NOUN
fbem-30122	118	21	information	information	NOUN
fbem-30122	118	22	,	,	PUNCT
fbem-30122	118	23	the	the	PRON
fbem-30122	118	24	lower	low	ADJ
fbem-30122	118	25	the	the	DET
fbem-30122	118	26	capital	capital	NOUN
fbem-30122	118	27	cost	cost	NOUN
fbem-30122	118	28	of	of	ADP
fbem-30122	118	29	enterprises	enterprise	NOUN
fbem-30122	118	30	,	,	PUNCT
fbem-30122	118	31	which	which	PRON
fbem-30122	118	32	can	can	AUX
fbem-30122	118	33	alleviate	alleviate	VERB
fbem-30122	118	34	financing	financing	NOUN
fbem-30122	118	35	constraints	constraint	NOUN
fbem-30122	118	36	.	.	PUNCT
fbem-30122	119	1	zhu	zhu	PROPN
fbem-30122	119	2	song	song	NOUN
fbem-30122	119	3	(	(	PUNCT
fbem-30122	119	4	2013	2013	NUM
fbem-30122	119	5	)	)	PUNCT
fbem-30122	119	6	studied	study	VERB
fbem-30122	119	7	whether	whether	SCONJ
fbem-30122	119	8	participants	participant	NOUN
fbem-30122	119	9	in	in	ADP
fbem-30122	119	10	the	the	DET
fbem-30122	119	11	bond	bond	NOUN
fbem-30122	119	12	market	market	NOUN
fbem-30122	119	13	value	value	NOUN
fbem-30122	119	14	corporate	corporate	ADJ
fbem-30122	119	15	accounting	accounting	NOUN
fbem-30122	119	16	information	information	NOUN
fbem-30122	119	17	and	and	CCONJ
fbem-30122	119	18	proposed	propose	VERB
fbem-30122	119	19	that	that	SCONJ
fbem-30122	119	20	higher	high	ADJ
fbem-30122	119	21	quality	quality	NOUN
fbem-30122	119	22	accounting	accounting	NOUN
fbem-30122	119	23	information	information	NOUN
fbem-30122	119	24	leads	lead	VERB
fbem-30122	119	25	to	to	ADP
fbem-30122	119	26	better	well	ADJ
fbem-30122	119	27	ratings	rating	NOUN
fbem-30122	119	28	from	from	ADP
fbem-30122	119	29	professional	professional	ADJ
fbem-30122	119	30	institutions	institution	NOUN
fbem-30122	119	31	,	,	PUNCT
fbem-30122	119	32	resulting	result	VERB
fbem-30122	119	33	in	in	ADP
fbem-30122	119	34	lower	low	ADJ
fbem-30122	119	35	bond	bond	NOUN
fbem-30122	119	36	costs	cost	NOUN
fbem-30122	119	37	.	.	PUNCT
fbem-30122	120	1	barth	barth	NOUN
fbem-30122	120	2	et	et	PROPN
fbem-30122	120	3	al	al	PROPN
fbem-30122	120	4	.	.	PROPN
fbem-30122	121	1	(	(	PUNCT
fbem-30122	121	2	2013	2013	NUM
fbem-30122	121	3	)	)	PUNCT
fbem-30122	121	4	proposed	propose	VERB
fbem-30122	121	5	that	that	SCONJ
fbem-30122	121	6	using	use	VERB
fbem-30122	121	7	earnings	earning	NOUN
fbem-30122	121	8	transparency	transparency	NOUN
fbem-30122	121	9	to	to	PART
fbem-30122	121	10	measure	measure	VERB
fbem-30122	121	11	the	the	DET
fbem-30122	121	12	quality	quality	NOUN
fbem-30122	121	13	of	of	ADP
fbem-30122	121	14	accounting	accounting	NOUN
fbem-30122	121	15	information	information	NOUN
fbem-30122	121	16	significantly	significantly	ADV
fbem-30122	121	17	reduces	reduce	VERB
fbem-30122	121	18	a	a	DET
fbem-30122	121	19	company	company	NOUN
fbem-30122	121	20	's	's	PART
fbem-30122	121	21	cost	cost	NOUN
fbem-30122	121	22	of	of	ADP
fbem-30122	121	23	equity	equity	NOUN
fbem-30122	121	24	capital	capital	NOUN
fbem-30122	121	25	.	.	PUNCT
fbem-30122	122	1	xu	xu	PROPN
fbem-30122	123	1	sheng	sheng	PROPN
fbem-30122	123	2	's	's	PART
fbem-30122	123	3	(	(	PUNCT
fbem-30122	123	4	2013	2013	NUM
fbem-30122	123	5	)	)	PUNCT
fbem-30122	123	6	empirical	empirical	ADJ
fbem-30122	123	7	research	research	NOUN
fbem-30122	123	8	suggests	suggest	VERB
fbem-30122	123	9	that	that	SCONJ
fbem-30122	123	10	companies	company	NOUN
fbem-30122	123	11	can	can	AUX
fbem-30122	123	12	improve	improve	VERB
fbem-30122	123	13	internal	internal	ADJ
fbem-30122	123	14	controls	control	NOUN
fbem-30122	123	15	,	,	PUNCT
fbem-30122	123	16	enhance	enhance	VERB
fbem-30122	123	17	the	the	DET
fbem-30122	123	18	quality	quality	NOUN
fbem-30122	123	19	of	of	ADP
fbem-30122	123	20	accounting	accounting	NOUN
fbem-30122	123	21	information	information	NOUN
fbem-30122	123	22	,	,	PUNCT
fbem-30122	123	23	reduce	reduce	VERB
fbem-30122	123	24	the	the	DET
fbem-30122	123	25	cost	cost	NOUN
fbem-30122	123	26	of	of	ADP
fbem-30122	123	27	equity	equity	NOUN
fbem-30122	123	28	capital	capital	NOUN
fbem-30122	123	29	,	,	PUNCT
fbem-30122	123	30	and	and	CCONJ
fbem-30122	123	31	thus	thus	ADV
fbem-30122	123	32	achieve	achieve	VERB
fbem-30122	123	33	maximum	maximum	ADJ
fbem-30122	123	34	value	value	NOUN
fbem-30122	123	35	for	for	ADP
fbem-30122	123	36	the	the	DET
fbem-30122	123	37	company	company	NOUN
fbem-30122	123	38	.	.	PUNCT
fbem-30122	124	1	wang	wang	PROPN
fbem-30122	124	2	yan	yan	PROPN
fbem-30122	124	3	(	(	PUNCT
fbem-30122	124	4	2016	2016	NUM
fbem-30122	124	5	)	)	PUNCT
fbem-30122	124	6	selected	select	VERB
fbem-30122	124	7	data	datum	NOUN
fbem-30122	124	8	from	from	ADP
fbem-30122	124	9	a	a	DET
fbem-30122	124	10	-	-	PUNCT
fbem-30122	124	11	share	share	NOUN
fbem-30122	124	12	listed	list	VERB
fbem-30122	124	13	companies	company	NOUN
fbem-30122	124	14	on	on	ADP
fbem-30122	124	15	the	the	DET
fbem-30122	124	16	shenzhen	shenzhen	PROPN
fbem-30122	124	17	stock	stock	PROPN
fbem-30122	124	18	exchange	exchange	PROPN
fbem-30122	124	19	from	from	ADP
fbem-30122	124	20	2012	2012	NUM
fbem-30122	124	21	to	to	ADP
fbem-30122	124	22	2014	2014	NUM
fbem-30122	124	23	to	to	PART
fbem-30122	124	24	study	study	VERB
fbem-30122	124	25	the	the	DET
fbem-30122	124	26	correlation	correlation	NOUN
fbem-30122	124	27	between	between	ADP
fbem-30122	124	28	equity	equity	NOUN
fbem-30122	124	29	structure	structure	NOUN
fbem-30122	124	30	,	,	PUNCT
fbem-30122	124	31	cost	cost	NOUN
fbem-30122	124	32	of	of	ADP
fbem-30122	124	33	equity	equity	NOUN
fbem-30122	124	34	,	,	PUNCT
fbem-30122	124	35	and	and	CCONJ
fbem-30122	124	36	accounting	accounting	NOUN
fbem-30122	124	37	information	information	NOUN
fbem-30122	124	38	.	.	PUNCT
fbem-30122	125	1	the	the	DET
fbem-30122	125	2	results	result	NOUN
fbem-30122	125	3	showed	show	VERB
fbem-30122	125	4	that	that	SCONJ
fbem-30122	125	5	the	the	DET
fbem-30122	125	6	quality	quality	NOUN
fbem-30122	125	7	of	of	ADP
fbem-30122	125	8	accounting	accounting	NOUN
fbem-30122	125	9	information	information	NOUN
fbem-30122	125	10	was	be	AUX
fbem-30122	125	11	positively	positively	ADV
fbem-30122	125	12	correlated	correlate	VERB
fbem-30122	125	13	with	with	ADP
fbem-30122	125	14	equity	equity	NOUN
fbem-30122	125	15	concentration	concentration	NOUN
fbem-30122	125	16	,	,	PUNCT
fbem-30122	125	17	while	while	SCONJ
fbem-30122	125	18	the	the	DET
fbem-30122	125	19	cost	cost	NOUN
fbem-30122	125	20	of	of	ADP
fbem-30122	125	21	equity	equity	NOUN
fbem-30122	125	22	capital	capital	NOUN
fbem-30122	125	23	of	of	ADP
fbem-30122	125	24	enterprises	enterprise	NOUN
fbem-30122	125	25	was	be	AUX
fbem-30122	125	26	negatively	negatively	ADV
fbem-30122	125	27	correlated	correlate	VERB
fbem-30122	125	28	with	with	ADP
fbem-30122	125	29	accounting	accounting	NOUN
fbem-30122	125	30	information	information	NOUN
fbem-30122	125	31	quality	quality	NOUN
fbem-30122	125	32	.	.	PUNCT
fbem-30122	126	1	liu	liu	PROPN
fbem-30122	126	2	juan	juan	PROPN
fbem-30122	126	3	(	(	PUNCT
fbem-30122	126	4	2018	2018	NUM
fbem-30122	126	5	)	)	PUNCT
fbem-30122	126	6	studied	study	VERB
fbem-30122	126	7	the	the	DET
fbem-30122	126	8	correlation	correlation	NOUN
fbem-30122	126	9	between	between	ADP
fbem-30122	126	10	the	the	DET
fbem-30122	126	11	quality	quality	NOUN
fbem-30122	126	12	of	of	ADP
fbem-30122	126	13	accounting	accounting	NOUN
fbem-30122	126	14	information	information	NOUN
fbem-30122	126	15	and	and	CCONJ
fbem-30122	126	16	the	the	DET
fbem-30122	126	17	cost	cost	NOUN
fbem-30122	126	18	of	of	ADP
fbem-30122	126	19	capital	capital	NOUN
fbem-30122	126	20	of	of	ADP
fbem-30122	126	21	small	small	ADJ
fbem-30122	126	22	and	and	CCONJ
fbem-30122	126	23	medium	medium	ADJ
fbem-30122	126	24	-	-	PUNCT
fbem-30122	126	25	sized	sized	ADJ
fbem-30122	126	26	enterprises	enterprise	NOUN
fbem-30122	126	27	through	through	ADP
fbem-30122	126	28	data	datum	NOUN
fbem-30122	126	29	from	from	ADP
fbem-30122	126	30	the	the	DET
fbem-30122	126	31	growth	growth	NOUN
fbem-30122	126	32	enterprise	enterprise	NOUN
fbem-30122	126	33	market	market	NOUN
fbem-30122	126	34	and	and	CCONJ
fbem-30122	126	35	small	small	ADJ
fbem-30122	126	36	and	and	CCONJ
fbem-30122	126	37	medium	medium	ADJ
fbem-30122	126	38	-	-	PUNCT
fbem-30122	126	39	sized	sized	ADJ
fbem-30122	126	40	enterprises	enterprise	NOUN
fbem-30122	126	41	from	from	ADP
fbem-30122	126	42	2010	2010	NUM
fbem-30122	126	43	to	to	ADP
fbem-30122	126	44	2015	2015	NUM
fbem-30122	126	45	,	,	PUNCT
fbem-30122	126	46	and	and	CCONJ
fbem-30122	126	47	found	find	VERB
fbem-30122	126	48	that	that	SCONJ
fbem-30122	126	49	high	high	ADJ
fbem-30122	126	50	quality	quality	NOUN
fbem-30122	126	51	of	of	ADP
fbem-30122	126	52	accounting	accounting	NOUN
fbem-30122	126	53	information	information	NOUN
fbem-30122	126	54	disclosed	disclose	VERB
fbem-30122	126	55	by	by	ADP
fbem-30122	126	56	enterprises	enterprise	NOUN
fbem-30122	126	57	can	can	AUX
fbem-30122	126	58	effectively	effectively	ADV
fbem-30122	126	59	reduce	reduce	VERB
fbem-30122	126	60	the	the	DET
fbem-30122	126	61	cost	cost	NOUN
fbem-30122	126	62	of	of	ADP
fbem-30122	126	63	capital	capital	NOUN
fbem-30122	126	64	.	.	PUNCT
fbem-30122	127	1	yin	yin	PROPN
fbem-30122	127	2	yongmei	yongmei	PROPN
fbem-30122	127	3	(	(	PUNCT
fbem-30122	127	4	2019	2019	NUM
fbem-30122	127	5	)	)	PUNCT
fbem-30122	127	6	found	find	VERB
fbem-30122	127	7	that	that	SCONJ
fbem-30122	127	8	banks	bank	NOUN
fbem-30122	127	9	are	be	AUX
fbem-30122	127	10	willing	willing	ADJ
fbem-30122	127	11	to	to	PART
fbem-30122	127	12	provide	provide	VERB
fbem-30122	127	13	low	low	ADJ
fbem-30122	127	14	-	-	PUNCT
fbem-30122	127	15	cost	cost	NOUN
fbem-30122	127	16	loans	loan	NOUN
fbem-30122	127	17	to	to	ADP
fbem-30122	127	18	companies	company	NOUN
fbem-30122	127	19	with	with	ADP
fbem-30122	127	20	highquality	highquality	NOUN
fbem-30122	127	21	accounting	accounting	NOUN
fbem-30122	127	22	information	information	NOUN
fbem-30122	127	23	because	because	SCONJ
fbem-30122	127	24	these	these	DET
fbem-30122	127	25	companies	company	NOUN
fbem-30122	127	26	have	have	VERB
fbem-30122	127	27	low	low	ADJ
fbem-30122	127	28	credit	credit	NOUN
fbem-30122	127	29	risk	risk	NOUN
fbem-30122	127	30	.	.	PUNCT
fbem-30122	128	1	4.4	4.4	NUM
fbem-30122	128	2	.	.	PUNCT
fbem-30122	129	1	research	research	NOUN
fbem-30122	129	2	on	on	ADP
fbem-30122	129	3	the	the	DET
fbem-30122	129	4	impact	impact	NOUN
fbem-30122	129	5	on	on	ADP
fbem-30122	129	6	corporate	corporate	ADJ
fbem-30122	129	7	governance	governance	NOUN
fbem-30122	129	8	dai	dai	PROPN
fbem-30122	129	9	yanling	yanling	NOUN
fbem-30122	129	10	(	(	PUNCT
fbem-30122	129	11	2019	2019	NUM
fbem-30122	129	12	)	)	PUNCT
fbem-30122	129	13	used	use	VERB
fbem-30122	129	14	the	the	DET
fbem-30122	129	15	main	main	ADJ
fbem-30122	129	16	board	board	NOUN
fbem-30122	129	17	listed	list	VERB
fbem-30122	129	18	companies	company	NOUN
fbem-30122	129	19	from	from	ADP
fbem-30122	129	20	2011	2011	NUM
fbem-30122	129	21	to	to	ADP
fbem-30122	129	22	2017	2017	NUM
fbem-30122	129	23	as	as	ADP
fbem-30122	129	24	samples	sample	NOUN
fbem-30122	129	25	and	and	CCONJ
fbem-30122	129	26	found	find	VERB
fbem-30122	129	27	that	that	SCONJ
fbem-30122	129	28	corporate	corporate	ADJ
fbem-30122	129	29	governance	governance	NOUN
fbem-30122	129	30	can	can	AUX
fbem-30122	129	31	effectively	effectively	ADV
fbem-30122	129	32	reduce	reduce	VERB
fbem-30122	129	33	the	the	DET
fbem-30122	129	34	relationship	relationship	NOUN
fbem-30122	129	35	between	between	ADP
fbem-30122	129	36	off	off	ADP
fbem-30122	129	37	balance	balance	NOUN
fbem-30122	129	38	sheet	sheet	NOUN
fbem-30122	129	39	financing	financing	NOUN
fbem-30122	129	40	and	and	CCONJ
fbem-30122	129	41	accounting	accounting	NOUN
fbem-30122	129	42	information	information	NOUN
fbem-30122	129	43	quality	quality	NOUN
fbem-30122	129	44	,	,	PUNCT
fbem-30122	129	45	and	and	CCONJ
fbem-30122	129	46	the	the	DET
fbem-30122	129	47	relationship	relationship	NOUN
fbem-30122	129	48	between	between	ADP
fbem-30122	129	49	the	the	DET
fbem-30122	129	50	two	two	NUM
fbem-30122	129	51	is	be	AUX
fbem-30122	129	52	negatively	negatively	ADV
fbem-30122	129	53	correlated	correlate	VERB
fbem-30122	129	54	.	.	PUNCT
fbem-30122	130	1	tian	tian	ADJ
fbem-30122	130	2	min	min	PROPN
fbem-30122	130	3	et	et	PROPN
fbem-30122	130	4	al	al	PROPN
fbem-30122	130	5	.	.	PROPN
fbem-30122	131	1	(	(	PUNCT
fbem-30122	131	2	2019	2019	NUM
fbem-30122	131	3	)	)	PUNCT
fbem-30122	131	4	found	find	VERB
fbem-30122	131	5	that	that	SCONJ
fbem-30122	131	6	good	good	ADJ
fbem-30122	131	7	corporate	corporate	ADJ
fbem-30122	131	8	governance	governance	NOUN
fbem-30122	131	9	can	can	AUX
fbem-30122	131	10	help	help	VERB
fbem-30122	131	11	improve	improve	VERB
fbem-30122	131	12	the	the	DET
fbem-30122	131	13	quality	quality	NOUN
fbem-30122	131	14	of	of	ADP
fbem-30122	131	15	accounting	accounting	NOUN
fbem-30122	131	16	information	information	NOUN
fbem-30122	131	17	,	,	PUNCT
fbem-30122	131	18	and	and	CCONJ
fbem-30122	131	19	the	the	DET
fbem-30122	131	20	relationship	relationship	NOUN
fbem-30122	131	21	between	between	ADP
fbem-30122	131	22	the	the	DET
fbem-30122	131	23	two	two	NUM
fbem-30122	131	24	is	be	AUX
fbem-30122	131	25	more	more	ADV
fbem-30122	131	26	significant	significant	ADJ
fbem-30122	131	27	in	in	ADP
fbem-30122	131	28	areas	area	NOUN
fbem-30122	131	29	with	with	ADP
fbem-30122	131	30	a	a	DET
fbem-30122	131	31	good	good	ADJ
fbem-30122	131	32	legal	legal	ADJ
fbem-30122	131	33	environment	environment	NOUN
fbem-30122	131	34	and	and	CCONJ
fbem-30122	131	35	low	low	ADJ
fbem-30122	131	36	levels	level	NOUN
fbem-30122	131	37	of	of	ADP
fbem-30122	131	38	government	government	NOUN
fbem-30122	131	39	intervention	intervention	NOUN
fbem-30122	131	40	.	.	PUNCT
fbem-30122	132	1	wang	wang	PROPN
fbem-30122	132	2	xinxin	xinxin	PROPN
fbem-30122	132	3	(	(	PUNCT
fbem-30122	132	4	2021	2021	NUM
fbem-30122	132	5	)	)	PUNCT
fbem-30122	132	6	empirically	empirically	ADV
fbem-30122	132	7	studied	study	VERB
fbem-30122	132	8	the	the	DET
fbem-30122	132	9	relationship	relationship	NOUN
fbem-30122	132	10	between	between	ADP
fbem-30122	132	11	corporate	corporate	ADJ
fbem-30122	132	12	governance	governance	NOUN
fbem-30122	132	13	,	,	PUNCT
fbem-30122	132	14	research	research	NOUN
fbem-30122	132	15	and	and	CCONJ
fbem-30122	132	16	development	development	NOUN
fbem-30122	132	17	expenses	expense	NOUN
fbem-30122	132	18	,	,	PUNCT
fbem-30122	132	19	and	and	CCONJ
fbem-30122	132	20	accounting	accounting	NOUN
fbem-30122	132	21	information	information	NOUN
fbem-30122	132	22	quality	quality	NOUN
fbem-30122	132	23	based	base	VERB
fbem-30122	132	24	on	on	ADP
fbem-30122	132	25	data	datum	NOUN
fbem-30122	132	26	from	from	ADP
fbem-30122	132	27	a	a	DET
fbem-30122	132	28	-	-	PUNCT
fbem-30122	132	29	share	share	NOUN
fbem-30122	132	30	listed	list	VERB
fbem-30122	132	31	companies	company	NOUN
fbem-30122	132	32	from	from	ADP
fbem-30122	132	33	2015	2015	NUM
fbem-30122	132	34	to	to	ADP
fbem-30122	132	35	2020	2020	NUM
fbem-30122	132	36	.	.	PUNCT
fbem-30122	133	1	the	the	DET
fbem-30122	133	2	research	research	NOUN
fbem-30122	133	3	conclusion	conclusion	NOUN
fbem-30122	133	4	is	be	AUX
fbem-30122	133	5	that	that	SCONJ
fbem-30122	133	6	there	there	PRON
fbem-30122	133	7	is	be	VERB
fbem-30122	133	8	a	a	DET
fbem-30122	133	9	negative	negative	ADJ
fbem-30122	133	10	correlation	correlation	NOUN
fbem-30122	133	11	between	between	ADP
fbem-30122	133	12	research	research	NOUN
fbem-30122	133	13	and	and	CCONJ
fbem-30122	133	14	development	development	NOUN
fbem-30122	133	15	expenses	expense	NOUN
fbem-30122	133	16	and	and	CCONJ
fbem-30122	133	17	accounting	accounting	NOUN
fbem-30122	133	18	information	information	NOUN
fbem-30122	133	19	quality	quality	NOUN
fbem-30122	133	20	;	;	PUNCT
fbem-30122	133	21	the	the	PRON
fbem-30122	133	22	higher	high	ADJ
fbem-30122	133	23	the	the	DET
fbem-30122	133	24	proportion	proportion	NOUN
fbem-30122	133	25	of	of	ADP
fbem-30122	133	26	independent	independent	ADJ
fbem-30122	133	27	directors	director	NOUN
fbem-30122	133	28	,	,	PUNCT
fbem-30122	133	29	the	the	DET
fbem-30122	133	30	less	less	ADV
fbem-30122	133	31	negative	negative	ADJ
fbem-30122	133	32	impact	impact	NOUN
fbem-30122	133	33	of	of	ADP
fbem-30122	133	34	r&d	r&d	NOUN
fbem-30122	133	35	expenses	expense	NOUN
fbem-30122	133	36	on	on	ADP
fbem-30122	133	37	the	the	DET
fbem-30122	133	38	quality	quality	NOUN
fbem-30122	133	39	of	of	ADP
fbem-30122	133	40	accounting	accounting	NOUN
fbem-30122	133	41	information	information	NOUN
fbem-30122	133	42	.	.	PUNCT
fbem-30122	134	1	zhou	zhou	PROPN
fbem-30122	134	2	benchun	benchun	PROPN
fbem-30122	134	3	(	(	PUNCT
fbem-30122	134	4	2021	2021	NUM
fbem-30122	134	5	)	)	PUNCT
fbem-30122	134	6	found	find	VERB
fbem-30122	134	7	that	that	SCONJ
fbem-30122	134	8	the	the	DET
fbem-30122	134	9	internal	internal	ADJ
fbem-30122	134	10	structure	structure	NOUN
fbem-30122	134	11	of	of	ADP
fbem-30122	134	12	a	a	DET
fbem-30122	134	13	company	company	NOUN
fbem-30122	134	14	is	be	AUX
fbem-30122	134	15	not	not	PART
fbem-30122	134	16	scientific	scientific	ADJ
fbem-30122	134	17	,	,	PUNCT
fbem-30122	134	18	and	and	CCONJ
fbem-30122	134	19	the	the	DET
fbem-30122	134	20	accounting	accounting	NOUN
fbem-30122	134	21	information	information	NOUN
fbem-30122	134	22	of	of	ADP
fbem-30122	134	23	the	the	DET
fbem-30122	134	24	enterprise	enterprise	NOUN
fbem-30122	134	25	lacks	lack	VERB
fbem-30122	134	26	reliability	reliability	NOUN
fbem-30122	134	27	and	and	CCONJ
fbem-30122	134	28	completeness	completeness	NOUN
fbem-30122	134	29	,	,	PUNCT
fbem-30122	134	30	which	which	PRON
fbem-30122	134	31	will	will	AUX
fbem-30122	134	32	affect	affect	VERB
fbem-30122	134	33	investors	investor	NOUN
fbem-30122	134	34	'	'	PART
fbem-30122	134	35	judgment	judgment	NOUN
fbem-30122	134	36	and	and	CCONJ
fbem-30122	134	37	choices	choice	NOUN
fbem-30122	134	38	.	.	PUNCT
fbem-30122	135	1	this	this	PRON
fbem-30122	135	2	proves	prove	VERB
fbem-30122	135	3	that	that	SCONJ
fbem-30122	135	4	the	the	PRON
fbem-30122	135	5	better	well	ADJ
fbem-30122	135	6	the	the	DET
fbem-30122	135	7	corporate	corporate	ADJ
fbem-30122	135	8	governance	governance	NOUN
fbem-30122	135	9	mechanism	mechanism	NOUN
fbem-30122	135	10	,	,	PUNCT
fbem-30122	135	11	the	the	PRON
fbem-30122	135	12	higher	high	ADJ
fbem-30122	135	13	the	the	DET
fbem-30122	135	14	quality	quality	NOUN
fbem-30122	135	15	of	of	ADP
fbem-30122	135	16	the	the	DET
fbem-30122	135	17	company	company	NOUN
fbem-30122	135	18	's	's	PART
fbem-30122	135	19	accounting	accounting	NOUN
fbem-30122	135	20	information	information	NOUN
fbem-30122	135	21	,	,	PUNCT
fbem-30122	135	22	and	and	CCONJ
fbem-30122	135	23	the	the	PRON
fbem-30122	135	24	stronger	strong	ADJ
fbem-30122	135	25	the	the	DET
fbem-30122	135	26	improvement	improvement	NOUN
fbem-30122	135	27	effect	effect	NOUN
fbem-30122	135	28	on	on	ADP
fbem-30122	135	29	investment	investment	NOUN
fbem-30122	135	30	efficiency	efficiency	NOUN
fbem-30122	135	31	.	.	PUNCT
fbem-30122	136	1	lan	lan	PROPN
fbem-30122	136	2	ziwen	ziwen	PROPN
fbem-30122	136	3	et	et	PROPN
fbem-30122	136	4	al	al	PROPN
fbem-30122	136	5	.	.	PROPN
fbem-30122	136	6	(	(	PUNCT
fbem-30122	136	7	2023	2023	NUM
fbem-30122	136	8	)	)	PUNCT
fbem-30122	136	9	found	find	VERB
fbem-30122	136	10	that	that	SCONJ
fbem-30122	136	11	in	in	ADP
fbem-30122	136	12	social	social	ADJ
fbem-30122	136	13	relationships	relationship	NOUN
fbem-30122	136	14	,	,	PUNCT
fbem-30122	136	15	the	the	DET
fbem-30122	136	16	social	social	ADJ
fbem-30122	136	17	capital	capital	NOUN
fbem-30122	136	18	of	of	ADP
fbem-30122	136	19	senior	senior	ADJ
fbem-30122	136	20	management	management	NOUN
fbem-30122	136	21	has	have	VERB
fbem-30122	136	22	a	a	DET
fbem-30122	136	23	corporate	corporate	ADJ
fbem-30122	136	24	governance	governance	NOUN
fbem-30122	136	25	effect	effect	NOUN
fbem-30122	136	26	and	and	CCONJ
fbem-30122	136	27	can	can	AUX
fbem-30122	136	28	improve	improve	VERB
fbem-30122	136	29	the	the	DET
fbem-30122	136	30	quality	quality	NOUN
fbem-30122	136	31	of	of	ADP
fbem-30122	136	32	accounting	accounting	NOUN
fbem-30122	136	33	information	information	NOUN
fbem-30122	136	34	in	in	ADP
fbem-30122	136	35	companies	company	NOUN
fbem-30122	136	36	.	.	PUNCT
fbem-30122	137	1	for	for	ADP
fbem-30122	137	2	local	local	ADJ
fbem-30122	137	3	executives	executive	NOUN
fbem-30122	137	4	,	,	PUNCT
fbem-30122	137	5	their	their	PRON
fbem-30122	137	6	companies	company	NOUN
fbem-30122	137	7	have	have	VERB
fbem-30122	137	8	fewer	few	ADJ
fbem-30122	137	9	abnormal	abnormal	ADJ
fbem-30122	137	10	accruals	accrual	NOUN
fbem-30122	137	11	and	and	CCONJ
fbem-30122	137	12	lower	low	ADJ
fbem-30122	137	13	levels	level	NOUN
fbem-30122	137	14	of	of	ADP
fbem-30122	137	15	financial	financial	ADJ
fbem-30122	137	16	fraud	fraud	NOUN
fbem-30122	137	17	.	.	PUNCT
fbem-30122	138	1	5	5	X
fbem-30122	138	2	.	.	X
fbem-30122	138	3	conclusion	conclusion	VERB
fbem-30122	138	4	the	the	DET
fbem-30122	138	5	factors	factor	NOUN
fbem-30122	138	6	that	that	PRON
fbem-30122	138	7	affect	affect	VERB
fbem-30122	138	8	the	the	DET
fbem-30122	138	9	quality	quality	NOUN
fbem-30122	138	10	of	of	ADP
fbem-30122	138	11	accounting	accounting	NOUN
fbem-30122	138	12	information	information	NOUN
fbem-30122	138	13	in	in	ADP
fbem-30122	138	14	existing	exist	VERB
fbem-30122	138	15	literature	literature	NOUN
fbem-30122	138	16	mainly	mainly	ADV
fbem-30122	138	17	include	include	VERB
fbem-30122	138	18	internal	internal	ADJ
fbem-30122	138	19	control	control	NOUN
fbem-30122	138	20	,	,	PUNCT
fbem-30122	138	21	equity	equity	NOUN
fbem-30122	138	22	structure	structure	NOUN
fbem-30122	138	23	,	,	PUNCT
fbem-30122	138	24	board	board	NOUN
fbem-30122	138	25	of	of	ADP
fbem-30122	138	26	directors	director	NOUN
fbem-30122	138	27	,	,	PUNCT
fbem-30122	138	28	senior	senior	ADJ
fbem-30122	138	29	management	management	NOUN
fbem-30122	138	30	,	,	PUNCT
fbem-30122	138	31	and	and	CCONJ
fbem-30122	138	32	external	external	ADJ
fbem-30122	138	33	legal	legal	ADJ
fbem-30122	138	34	and	and	CCONJ
fbem-30122	138	35	policy	policy	NOUN
fbem-30122	138	36	environment	environment	NOUN
fbem-30122	138	37	supervision	supervision	NOUN
fbem-30122	138	38	.	.	PUNCT
fbem-30122	139	1	the	the	DET
fbem-30122	139	2	measurement	measurement	NOUN
fbem-30122	139	3	of	of	ADP
fbem-30122	139	4	accounting	accounting	NOUN
fbem-30122	139	5	information	information	NOUN
fbem-30122	139	6	quality	quality	NOUN
fbem-30122	139	7	mainly	mainly	ADV
fbem-30122	139	8	adopts	adopt	VERB
fbem-30122	139	9	earnings	earning	NOUN
fbem-30122	139	10	management	management	NOUN
fbem-30122	139	11	quality	quality	NOUN
fbem-30122	139	12	and	and	CCONJ
fbem-30122	139	13	information	information	NOUN
fbem-30122	139	14	disclosure	disclosure	NOUN
fbem-30122	139	15	quality	quality	NOUN
fbem-30122	139	16	.	.	PUNCT
fbem-30122	140	1	according	accord	VERB
fbem-30122	140	2	to	to	ADP
fbem-30122	140	3	existing	exist	VERB
fbem-30122	140	4	literature	literature	NOUN
fbem-30122	140	5	,	,	PUNCT
fbem-30122	140	6	it	it	PRON
fbem-30122	140	7	has	have	AUX
fbem-30122	140	8	not	not	PART
fbem-30122	140	9	considered	consider	VERB
fbem-30122	140	10	the	the	DET
fbem-30122	140	11	balance	balance	NOUN
fbem-30122	140	12	sheet	sheet	NOUN
fbem-30122	140	13	,	,	PUNCT
fbem-30122	140	14	cash	cash	NOUN
fbem-30122	140	15	flow	flow	NOUN
fbem-30122	140	16	statement	statement	NOUN
fbem-30122	140	17	,	,	PUNCT
fbem-30122	140	18	and	and	CCONJ
fbem-30122	140	19	related	relate	VERB
fbem-30122	140	20	off	off	ADP
fbem-30122	140	21	balance	balance	NOUN
fbem-30122	140	22	sheet	sheet	NOUN
fbem-30122	140	23	information	information	NOUN
fbem-30122	140	24	.	.	PUNCT
fbem-30122	141	1	moreover	moreover	ADV
fbem-30122	141	2	,	,	PUNCT
fbem-30122	141	3	researchers	researcher	NOUN
fbem-30122	141	4	use	use	VERB
fbem-30122	141	5	different	different	ADJ
fbem-30122	141	6	methods	method	NOUN
fbem-30122	141	7	to	to	PART
fbem-30122	141	8	measure	measure	VERB
fbem-30122	141	9	them	they	PRON
fbem-30122	141	10	,	,	PUNCT
fbem-30122	141	11	and	and	CCONJ
fbem-30122	141	12	there	there	PRON
fbem-30122	141	13	is	be	VERB
fbem-30122	141	14	no	no	DET
fbem-30122	141	15	unified	unified	ADJ
fbem-30122	141	16	standard	standard	NOUN
fbem-30122	141	17	.	.	PUNCT
fbem-30122	142	1	with	with	ADP
fbem-30122	142	2	the	the	DET
fbem-30122	142	3	convergence	convergence	NOUN
fbem-30122	142	4	of	of	ADP
fbem-30122	142	5	accounting	accounting	NOUN
fbem-30122	142	6	standards	standard	NOUN
fbem-30122	142	7	to	to	ADP
fbem-30122	142	8	international	international	ADJ
fbem-30122	142	9	accounting	accounting	NOUN
fbem-30122	142	10	standards	standard	NOUN
fbem-30122	142	11	,	,	PUNCT
fbem-30122	142	12	the	the	DET
fbem-30122	142	13	requirements	requirement	NOUN
fbem-30122	142	14	for	for	ADP
fbem-30122	142	15	the	the	DET
fbem-30122	142	16	quality	quality	NOUN
fbem-30122	142	17	of	of	ADP
fbem-30122	142	18	accounting	accounting	NOUN
fbem-30122	142	19	information	information	NOUN
fbem-30122	142	20	will	will	AUX
fbem-30122	142	21	also	also	ADV
fbem-30122	142	22	become	become	VERB
fbem-30122	142	23	higher	high	ADJ
fbem-30122	142	24	.	.	PUNCT
fbem-30122	143	1	whether	whether	SCONJ
fbem-30122	143	2	there	there	PRON
fbem-30122	143	3	are	be	VERB
fbem-30122	143	4	better	well	ADJ
fbem-30122	143	5	measurement	measurement	NOUN
fbem-30122	143	6	indicators	indicator	NOUN
fbem-30122	143	7	and	and	CCONJ
fbem-30122	143	8	unified	unified	ADJ
fbem-30122	143	9	standardization	standardization	NOUN
fbem-30122	143	10	of	of	ADP
fbem-30122	143	11	accounting	accounting	NOUN
fbem-30122	143	12	information	information	NOUN
fbem-30122	143	13	quality	quality	NOUN
fbem-30122	143	14	indicators	indicator	NOUN
fbem-30122	143	15	is	be	AUX
fbem-30122	143	16	an	an	DET
fbem-30122	143	17	important	important	ADJ
fbem-30122	143	18	and	and	CCONJ
fbem-30122	143	19	arduous	arduous	ADJ
fbem-30122	143	20	topic	topic	NOUN
fbem-30122	143	21	for	for	ADP
fbem-30122	143	22	future	future	ADJ
fbem-30122	143	23	research	research	NOUN
fbem-30122	143	24	.	.	PUNCT
fbem-30122	144	1	the	the	DET
fbem-30122	144	2	empirical	empirical	ADJ
fbem-30122	144	3	research	research	NOUN
fbem-30122	144	4	on	on	ADP
fbem-30122	144	5	the	the	DET
fbem-30122	144	6	quality	quality	NOUN
fbem-30122	144	7	of	of	ADP
fbem-30122	144	8	accounting	accounting	NOUN
fbem-30122	144	9	information	information	NOUN
fbem-30122	144	10	mainly	mainly	ADV
fbem-30122	144	11	focuses	focus	VERB
fbem-30122	144	12	on	on	ADP
fbem-30122	144	13	investment	investment	NOUN
fbem-30122	144	14	efficiency	efficiency	NOUN
fbem-30122	144	15	,	,	PUNCT
fbem-30122	144	16	corporate	corporate	ADJ
fbem-30122	144	17	performance	performance	NOUN
fbem-30122	144	18	,	,	PUNCT
fbem-30122	144	19	cost	cost	NOUN
fbem-30122	144	20	of	of	ADP
fbem-30122	144	21	capital	capital	NOUN
fbem-30122	144	22	,	,	PUNCT
fbem-30122	144	23	corporate	corporate	ADJ
fbem-30122	144	24	governance	governance	NOUN
fbem-30122	144	25	,	,	PUNCT
fbem-30122	144	26	and	and	CCONJ
fbem-30122	144	27	other	other	ADJ
fbem-30122	144	28	aspects	aspect	NOUN
fbem-30122	144	29	.	.	PUNCT
fbem-30122	145	1	it	it	PRON
fbem-30122	145	2	can	can	AUX
fbem-30122	145	3	be	be	AUX
fbem-30122	145	4	found	find	VERB
fbem-30122	145	5	that	that	SCONJ
fbem-30122	145	6	researchers	researcher	NOUN
fbem-30122	145	7	often	often	ADV
fbem-30122	145	8	focus	focus	VERB
fbem-30122	145	9	on	on	ADP
fbem-30122	145	10	empirical	empirical	ADJ
fbem-30122	145	11	research	research	NOUN
fbem-30122	145	12	related	relate	VERB
fbem-30122	145	13	to	to	ADP
fbem-30122	145	14	company	company	NOUN
fbem-30122	145	15	development	development	NOUN
fbem-30122	145	16	,	,	PUNCT
fbem-30122	145	17	and	and	CCONJ
fbem-30122	145	18	future	future	ADJ
fbem-30122	145	19	research	research	NOUN
fbem-30122	145	20	can	can	AUX
fbem-30122	145	21	pay	pay	VERB
fbem-30122	145	22	more	more	ADJ
fbem-30122	145	23	attention	attention	NOUN
fbem-30122	145	24	to	to	ADP
fbem-30122	145	25	the	the	DET
fbem-30122	145	26	external	external	ADJ
fbem-30122	145	27	environment	environment	NOUN
fbem-30122	145	28	.	.	PUNCT
fbem-30122	146	1	for	for	ADP
fbem-30122	146	2	example	example	NOUN
fbem-30122	146	3	,	,	PUNCT
fbem-30122	146	4	digital	digital	ADJ
fbem-30122	146	5	transformation	transformation	NOUN
fbem-30122	146	6	is	be	AUX
fbem-30122	146	7	a	a	DET
fbem-30122	146	8	current	current	ADJ
fbem-30122	146	9	trend	trend	NOUN
fbem-30122	146	10	,	,	PUNCT
fbem-30122	146	11	and	and	CCONJ
fbem-30122	146	12	scholars	scholar	NOUN
fbem-30122	146	13	can	can	AUX
fbem-30122	146	14	study	study	VERB
fbem-30122	146	15	the	the	DET
fbem-30122	146	16	relationship	relationship	NOUN
fbem-30122	146	17	between	between	ADP
fbem-30122	146	18	digitalization	digitalization	NOUN
fbem-30122	146	19	and	and	CCONJ
fbem-30122	146	20	accounting	accounting	NOUN
fbem-30122	146	21	information	information	NOUN
fbem-30122	146	22	quality	quality	NOUN
fbem-30122	146	23	;	;	PUNCT
fbem-30122	146	24	there	there	PRON
fbem-30122	146	25	can	can	AUX
fbem-30122	146	26	also	also	ADV
fbem-30122	146	27	be	be	AUX
fbem-30122	146	28	empirical	empirical	ADJ
fbem-30122	146	29	research	research	NOUN
fbem-30122	146	30	on	on	ADP
fbem-30122	146	31	the	the	DET
fbem-30122	146	32	relationship	relationship	NOUN
fbem-30122	146	33	between	between	ADP
fbem-30122	146	34	government	government	NOUN
fbem-30122	146	35	supervision	supervision	NOUN
fbem-30122	146	36	and	and	CCONJ
fbem-30122	146	37	accounting	accounting	NOUN
fbem-30122	146	38	information	information	NOUN
fbem-30122	146	39	quality	quality	NOUN
fbem-30122	146	40	.	.	PUNCT
fbem-30122	147	1	references	reference	NOUN
fbem-30122	147	2	[	[	X
fbem-30122	147	3	1	1	X
fbem-30122	147	4	]	]	X
fbem-30122	147	5	liu	liu	PROPN
fbem-30122	147	6	lina	lina	PROPN
fbem-30122	147	7	,	,	PUNCT
fbem-30122	147	8	guo	guo	PROPN
fbem-30122	147	9	wei	wei	PROPN
fbem-30122	147	10	,	,	PUNCT
fbem-30122	147	11	short	short	ADJ
fbem-30122	147	12	term	term	NOUN
fbem-30122	147	13	loans	loan	NOUN
fbem-30122	147	14	and	and	CCONJ
fbem-30122	147	15	long	long	ADJ
fbem-30122	147	16	-	-	PUNCT
fbem-30122	147	17	term	term	NOUN
fbem-30122	147	18	investments	investment	NOUN
fbem-30122	147	19	,	,	PUNCT
fbem-30122	147	20	accounting	account	VERB
fbem-30122	147	21	information	information	NOUN
fbem-30122	147	22	quality	quality	NOUN
fbem-30122	147	23	,	,	PUNCT
fbem-30122	147	24	and	and	CCONJ
fbem-30122	147	25	enterprise	enterprise	NOUN
fbem-30122	147	26	investment	investment	NOUN
fbem-30122	147	27	efficiency	efficiency	NOUN
fbem-30122	148	1	[	[	X
fbem-30122	148	2	j	j	X
fbem-30122	148	3	]	]	X
fbem-30122	148	4	.	.	PUNCT
fbem-30122	149	1	finance	finance	NOUN
fbem-30122	149	2	and	and	CCONJ
fbem-30122	149	3	accounting	account	VERB
fbem-30122	149	4	monthly	monthly	ADV
fbem-30122	149	5	,	,	PUNCT
fbem-30122	149	6	2023	2023	NUM
fbem-30122	149	7	,	,	PUNCT
fbem-30122	149	8	44	44	NUM
fbem-30122	149	9	(	(	PUNCT
fbem-30122	149	10	10	10	NUM
fbem-30122	149	11	):	):	PUNCT
fbem-30122	149	12	50	50	NUM
fbem-30122	149	13	-	-	SYM
fbem-30122	149	14	57	57	NUM
fbem-30122	149	15	.	.	PUNCT
fbem-30122	150	1	[	[	X
fbem-30122	150	2	2	2	NUM
fbem-30122	150	3	]	]	PUNCT
fbem-30122	150	4	zhang	zhang	PROPN
fbem-30122	150	5	chenyue	chenyue	PROPN
fbem-30122	150	6	,	,	PUNCT
fbem-30122	150	7	environmental	environmental	ADJ
fbem-30122	150	8	uncertainty	uncertainty	NOUN
fbem-30122	150	9	,	,	PUNCT
fbem-30122	150	10	accounting	accounting	NOUN
fbem-30122	150	11	information	information	NOUN
fbem-30122	150	12	quality	quality	NOUN
fbem-30122	150	13	,	,	PUNCT
fbem-30122	150	14	and	and	CCONJ
fbem-30122	150	15	investment	investment	NOUN
fbem-30122	150	16	efficiency	efficiency	NOUN
fbem-30122	150	17	[	[	X
fbem-30122	150	18	d	d	X
fbem-30122	150	19	]	]	X
fbem-30122	150	20	.	.	PUNCT
fbem-30122	151	1	hebei	hebei	PROPN
fbem-30122	151	2	university	university	PROPN
fbem-30122	151	3	of	of	ADP
fbem-30122	151	4	economics	economic	NOUN
fbem-30122	151	5	and	and	CCONJ
fbem-30122	151	6	business	business	NOUN
fbem-30122	151	7	,	,	PUNCT
fbem-30122	151	8	2023	2023	NUM
fbem-30122	151	9	.	.	PUNCT
fbem-30122	152	1	[	[	X
fbem-30122	152	2	3	3	X
fbem-30122	152	3	]	]	X
fbem-30122	152	4	wang	wang	PROPN
fbem-30122	152	5	xinxin	xinxin	PROPN
fbem-30122	152	6	,	,	PUNCT
fbem-30122	152	7	corporate	corporate	ADJ
fbem-30122	152	8	governance	governance	NOUN
fbem-30122	152	9	,	,	PUNCT
fbem-30122	152	10	r&d	r&d	NOUN
fbem-30122	152	11	expenditure	expenditure	NOUN
fbem-30122	152	12	,	,	PUNCT
fbem-30122	152	13	and	and	CCONJ
fbem-30122	152	14	accounting	accounting	NOUN
fbem-30122	152	15	information	information	NOUN
fbem-30122	152	16	quality	quality	NOUN
fbem-30122	153	1	[	[	X
fbem-30122	153	2	j	j	X
fbem-30122	153	3	]	]	X
fbem-30122	153	4	.	.	PUNCT
fbem-30122	154	1	shandong	shandong	PROPN
fbem-30122	154	2	textile	textile	PROPN
fbem-30122	154	3	economy	economy	NOUN
fbem-30122	154	4	,	,	PUNCT
fbem-30122	154	5	2021	2021	NUM
fbem-30122	154	6	,	,	PUNCT
fbem-30122	154	7	(	(	PUNCT
fbem-30122	154	8	12):12	12):12	NUM
fbem-30122	154	9	-	-	SYM
fbem-30122	154	10	15	15	NUM
fbem-30122	154	11	.	.	PUNCT
fbem-30122	155	1	[	[	X
fbem-30122	155	2	4	4	NUM
fbem-30122	155	3	]	]	X
fbem-30122	155	4	qian	qian	PROPN
fbem-30122	155	5	jing	jing	PROPN
fbem-30122	155	6	,	,	PUNCT
fbem-30122	155	7	zeng	zeng	PROPN
fbem-30122	155	8	huafeng	huafeng	PROPN
fbem-30122	155	9	the	the	DET
fbem-30122	155	10	impact	impact	NOUN
fbem-30122	155	11	of	of	ADP
fbem-30122	155	12	accounting	accounting	NOUN
fbem-30122	155	13	information	information	NOUN
fbem-30122	155	14	quality	quality	NOUN
fbem-30122	155	15	on	on	ADP
fbem-30122	155	16	corporate	corporate	ADJ
fbem-30122	155	17	performance	performance	NOUN
fbem-30122	155	18	:	:	PUNCT
fbem-30122	155	19	the	the	DET
fbem-30122	155	20	mediating	mediate	VERB
fbem-30122	155	21	effect	effect	NOUN
fbem-30122	155	22	based	base	VERB
fbem-30122	155	23	on	on	ADP
fbem-30122	155	24	investment	investment	NOUN
fbem-30122	155	25	efficiency	efficiency	NOUN
fbem-30122	156	1	[	[	X
fbem-30122	156	2	j	j	X
fbem-30122	156	3	]	]	X
fbem-30122	156	4	.	.	PUNCT
fbem-30122	157	1	productivity	productivity	NOUN
fbem-30122	157	2	research	research	NOUN
fbem-30122	157	3	,	,	PUNCT
fbem-30122	157	4	2022	2022	NUM
fbem-30122	157	5	,	,	PUNCT
fbem-30122	157	6	(	(	PUNCT
fbem-30122	157	7	01):145	01):145	NOUN
fbem-30122	157	8	-	-	PUNCT
fbem-30122	157	9	149	149	NUM
fbem-30122	157	10	.	.	PUNCT
fbem-30122	157	11	223	223	NUM
fbem-30122	158	1	[	[	X
fbem-30122	158	2	5	5	NUM
fbem-30122	158	3	]	]	PUNCT
fbem-30122	158	4	liu	liu	PROPN
fbem-30122	158	5	jiyun	jiyun	PROPN
fbem-30122	158	6	,	,	PUNCT
fbem-30122	158	7	empirical	empirical	ADJ
fbem-30122	158	8	study	study	NOUN
fbem-30122	158	9	on	on	ADP
fbem-30122	158	10	the	the	DET
fbem-30122	158	11	impact	impact	NOUN
fbem-30122	158	12	of	of	ADP
fbem-30122	158	13	accounting	accounting	NOUN
fbem-30122	158	14	information	information	NOUN
fbem-30122	158	15	quality	quality	NOUN
fbem-30122	158	16	on	on	ADP
fbem-30122	158	17	investment	investment	NOUN
fbem-30122	158	18	efficiency	efficiency	NOUN
fbem-30122	159	1	[	[	X
fbem-30122	159	2	j	j	X
fbem-30122	159	3	]	]	X
fbem-30122	159	4	.	.	PUNCT
fbem-30122	160	1	contemporary	contemporary	ADJ
fbem-30122	160	2	accounting	accounting	NOUN
fbem-30122	160	3	,	,	PUNCT
fbem-30122	160	4	2021	2021	NUM
fbem-30122	160	5	,	,	PUNCT
fbem-30122	160	6	(	(	PUNCT
fbem-30122	160	7	19):187	19):187	NUM
fbem-30122	160	8	-	-	SYM
fbem-30122	160	9	189	189	NUM
fbem-30122	160	10	.	.	PUNCT
fbem-30122	161	1	[	[	X
fbem-30122	161	2	6	6	NUM
fbem-30122	161	3	]	]	X
fbem-30122	161	4	zhou	zhou	PROPN
fbem-30122	161	5	benchun	benchun	PROPN
fbem-30122	161	6	,	,	PUNCT
fbem-30122	161	7	the	the	DET
fbem-30122	161	8	impact	impact	NOUN
fbem-30122	161	9	of	of	ADP
fbem-30122	161	10	corporate	corporate	ADJ
fbem-30122	161	11	governance	governance	NOUN
fbem-30122	161	12	and	and	CCONJ
fbem-30122	161	13	accounting	accounting	NOUN
fbem-30122	161	14	information	information	NOUN
fbem-30122	161	15	quality	quality	NOUN
fbem-30122	161	16	on	on	ADP
fbem-30122	161	17	investment	investment	NOUN
fbem-30122	161	18	efficiency	efficiency	NOUN
fbem-30122	161	19	[	[	X
fbem-30122	161	20	j	j	X
fbem-30122	161	21	]	]	X
fbem-30122	161	22	.	.	PUNCT
fbem-30122	162	1	modern	modern	ADJ
fbem-30122	162	2	business	business	NOUN
fbem-30122	162	3	,	,	PUNCT
fbem-30122	162	4	2021	2021	NUM
fbem-30122	162	5	,	,	PUNCT
fbem-30122	162	6	(	(	PUNCT
fbem-30122	162	7	18):109	18):109	NUM
fbem-30122	162	8	-	-	SYM
fbem-30122	162	9	111	111	NUM
fbem-30122	162	10	.	.	PUNCT
fbem-30122	163	1	[	[	X
fbem-30122	163	2	7	7	X
fbem-30122	163	3	]	]	X
fbem-30122	163	4	he	he	PRON
fbem-30122	163	5	xuexia	xuexia	PROPN
fbem-30122	163	6	,	,	PUNCT
fbem-30122	163	7	wang	wang	PROPN
fbem-30122	163	8	yu	yu	PROPN
fbem-30122	163	9	,	,	PUNCT
fbem-30122	163	10	internal	internal	ADJ
fbem-30122	163	11	control	control	NOUN
fbem-30122	163	12	and	and	CCONJ
fbem-30122	163	13	corporate	corporate	ADJ
fbem-30122	163	14	investment	investment	NOUN
fbem-30122	163	15	efficiency	efficiency	NOUN
fbem-30122	164	1	[	[	X
fbem-30122	164	2	j	j	X
fbem-30122	164	3	]	]	X
fbem-30122	164	4	.	.	PUNCT
fbem-30122	165	1	friends	friend	NOUN
fbem-30122	165	2	of	of	ADP
fbem-30122	165	3	accounting	accounting	NOUN
fbem-30122	165	4	,	,	PUNCT
fbem-30122	165	5	2020	2020	NUM
fbem-30122	165	6	,	,	PUNCT
fbem-30122	165	7	(	(	PUNCT
fbem-30122	165	8	05):34	05):34	NOUN
fbem-30122	165	9	-	-	PUNCT
fbem-30122	165	10	39	39	NUM
fbem-30122	165	11	.	.	PUNCT
fbem-30122	166	1	[	[	X
fbem-30122	166	2	8	8	NUM
fbem-30122	166	3	]	]	X
fbem-30122	166	4	sun	sun	NOUN
fbem-30122	166	5	guolong	guolong	PROPN
fbem-30122	166	6	,	,	PUNCT
fbem-30122	166	7	the	the	DET
fbem-30122	166	8	impact	impact	NOUN
fbem-30122	166	9	of	of	ADP
fbem-30122	166	10	accounting	accounting	NOUN
fbem-30122	166	11	information	information	NOUN
fbem-30122	166	12	quality	quality	NOUN
fbem-30122	166	13	on	on	ADP
fbem-30122	166	14	enterprise	enterprise	NOUN
fbem-30122	166	15	capital	capital	NOUN
fbem-30122	166	16	cost	cost	NOUN
fbem-30122	166	17	[	[	X
fbem-30122	166	18	j	j	X
fbem-30122	166	19	]	]	X
fbem-30122	166	20	.	.	PUNCT
fbem-30122	167	1	modern	modern	ADJ
fbem-30122	167	2	business	business	NOUN
fbem-30122	167	3	,	,	PUNCT
fbem-30122	167	4	2019	2019	NUM
fbem-30122	167	5	,	,	PUNCT
fbem-30122	167	6	(	(	PUNCT
fbem-30122	167	7	35):162	35):162	NUM
fbem-30122	167	8	-	-	SYM
fbem-30122	167	9	163	163	NUM
fbem-30122	167	10	.	.	PUNCT
fbem-30122	168	1	[	[	X
fbem-30122	168	2	9	9	NUM
fbem-30122	168	3	]	]	X
fbem-30122	168	4	deng	deng	PROPN
fbem-30122	168	5	yuanqin	yuanqin	PROPN
fbem-30122	168	6	,	,	PUNCT
fbem-30122	168	7	the	the	DET
fbem-30122	168	8	impact	impact	NOUN
fbem-30122	168	9	of	of	ADP
fbem-30122	168	10	accounting	accounting	NOUN
fbem-30122	168	11	information	information	NOUN
fbem-30122	168	12	disclosure	disclosure	NOUN
fbem-30122	168	13	quality	quality	NOUN
fbem-30122	168	14	on	on	ADP
fbem-30122	168	15	corporate	corporate	ADJ
fbem-30122	168	16	performance	performance	NOUN
fbem-30122	168	17	:	:	PUNCT
fbem-30122	168	18	a	a	DET
fbem-30122	168	19	case	case	NOUN
fbem-30122	168	20	study	study	NOUN
fbem-30122	168	21	of	of	ADP
fbem-30122	168	22	gem	gem	NOUN
fbem-30122	168	23	listed	list	VERB
fbem-30122	168	24	companies	company	NOUN
fbem-30122	168	25	[	[	X
fbem-30122	168	26	j	j	X
fbem-30122	168	27	]	]	X
fbem-30122	168	28	.	.	PUNCT
fbem-30122	169	1	modern	modern	ADJ
fbem-30122	169	2	enterprise	enterprise	NOUN
fbem-30122	169	3	,	,	PUNCT
fbem-30122	169	4	2018	2018	NUM
fbem-30122	169	5	,	,	PUNCT
fbem-30122	169	6	(	(	PUNCT
fbem-30122	169	7	07):132	07):132	NOUN
fbem-30122	169	8	-	-	PUNCT
fbem-30122	169	9	133	133	NUM
fbem-30122	169	10	.	.	PUNCT
fbem-30122	170	1	[	[	X
fbem-30122	170	2	10	10	NUM
fbem-30122	170	3	]	]	X
fbem-30122	170	4	zhao	zhao	PROPN
fbem-30122	170	5	chuang	chuang	PROPN
fbem-30122	170	6	,	,	PUNCT
fbem-30122	170	7	li	li	PROPN
fbem-30122	170	8	huizhen	huizhen	PROPN
fbem-30122	170	9	,	,	PUNCT
fbem-30122	170	10	research	research	NOUN
fbem-30122	170	11	on	on	ADP
fbem-30122	170	12	the	the	DET
fbem-30122	170	13	impact	impact	NOUN
fbem-30122	170	14	of	of	ADP
fbem-30122	170	15	accounting	accounting	NOUN
fbem-30122	170	16	information	information	NOUN
fbem-30122	170	17	quality	quality	NOUN
fbem-30122	170	18	on	on	ADP
fbem-30122	170	19	enterprise	enterprise	NOUN
fbem-30122	170	20	capital	capital	NOUN
fbem-30122	170	21	cost	cost	NOUN
fbem-30122	170	22	[	[	X
fbem-30122	170	23	j	j	X
fbem-30122	170	24	]	]	X
fbem-30122	170	25	.	.	PUNCT
fbem-30122	171	1	china	china	PROPN
fbem-30122	171	2	management	management	PROPN
fbem-30122	171	3	informatization	informatization	PROPN
fbem-30122	171	4	,	,	PUNCT
fbem-30122	171	5	2017	2017	NUM
fbem-30122	171	6	,	,	PUNCT
fbem-30122	171	7	20	20	NUM
fbem-30122	171	8	(	(	PUNCT
fbem-30122	171	9	17	17	NUM
fbem-30122	171	10	):	):	PUNCT
fbem-30122	171	11	6	6	NUM
fbem-30122	171	12	-	-	SYM
fbem-30122	171	13	7	7	NUM
fbem-30122	171	14	.	.	PUNCT
fbem-30122	172	1	[	[	X
fbem-30122	172	2	11	11	NUM
fbem-30122	172	3	]	]	PUNCT
fbem-30122	172	4	wang	wang	PROPN
fbem-30122	172	5	yan	yan	PROPN
fbem-30122	172	6	,	,	PUNCT
fbem-30122	172	7	correlation	correlation	NOUN
fbem-30122	172	8	analysis	analysis	NOUN
fbem-30122	172	9	of	of	ADP
fbem-30122	172	10	equity	equity	NOUN
fbem-30122	172	11	structure	structure	NOUN
fbem-30122	172	12	,	,	PUNCT
fbem-30122	172	13	accounting	account	VERB
fbem-30122	172	14	information	information	NOUN
fbem-30122	172	15	quality	quality	NOUN
fbem-30122	172	16	,	,	PUNCT
fbem-30122	172	17	and	and	CCONJ
fbem-30122	172	18	cost	cost	NOUN
fbem-30122	172	19	of	of	ADP
fbem-30122	172	20	equity	equity	NOUN
fbem-30122	172	21	capital	capital	NOUN
fbem-30122	173	1	[	[	X
fbem-30122	173	2	j	j	X
fbem-30122	173	3	]	]	X
fbem-30122	173	4	.	.	PUNCT
fbem-30122	174	1	finance	finance	NOUN
fbem-30122	174	2	and	and	CCONJ
fbem-30122	174	3	accounting	accounting	NOUN
fbem-30122	174	4	communication	communication	NOUN
fbem-30122	174	5	,	,	PUNCT
fbem-30122	174	6	2016	2016	NUM
fbem-30122	174	7	,	,	PUNCT
fbem-30122	174	8	(	(	PUNCT
fbem-30122	174	9	15	15	NUM
fbem-30122	174	10	):	):	PUNCT
fbem-30122	174	11	12	12	NUM
fbem-30122	174	12	-	-	SYM
fbem-30122	174	13	16	16	NUM
fbem-30122	174	14	.	.	PUNCT
fbem-30122	175	1	[	[	X
fbem-30122	175	2	12	12	NUM
fbem-30122	175	3	]	]	PUNCT
fbem-30122	175	4	xu	xu	PROPN
fbem-30122	175	5	sheng	sheng	PROPN
fbem-30122	175	6	,	,	PUNCT
fbem-30122	175	7	empirical	empirical	ADJ
fbem-30122	175	8	analysis	analysis	NOUN
fbem-30122	175	9	of	of	ADP
fbem-30122	175	10	the	the	DET
fbem-30122	175	11	impact	impact	NOUN
fbem-30122	175	12	of	of	ADP
fbem-30122	175	13	accounting	accounting	NOUN
fbem-30122	175	14	information	information	NOUN
fbem-30122	175	15	quality	quality	NOUN
fbem-30122	175	16	on	on	ADP
fbem-30122	175	17	the	the	DET
fbem-30122	175	18	cost	cost	NOUN
fbem-30122	175	19	of	of	ADP
fbem-30122	175	20	equity	equity	NOUN
fbem-30122	175	21	capital	capital	NOUN
fbem-30122	176	1	[	[	X
fbem-30122	176	2	j	j	X
fbem-30122	176	3	]	]	X
fbem-30122	176	4	.	.	PUNCT
fbem-30122	177	1	economic	economic	ADJ
fbem-30122	177	2	management	management	NOUN
fbem-30122	177	3	,	,	PUNCT
fbem-30122	177	4	2013	2013	NUM
fbem-30122	177	5	,	,	PUNCT
fbem-30122	177	6	35	35	NUM
fbem-30122	177	7	(	(	PUNCT
fbem-30122	177	8	10	10	NUM
fbem-30122	177	9	):	):	PUNCT
fbem-30122	177	10	100	100	NUM
fbem-30122	177	11	-	-	SYM
fbem-30122	177	12	108	108	NUM
fbem-30122	177	13	.	.	PUNCT