id	sid	tid	token	lemma	pos
fbem-4886	1	1	frontiers	frontier	NOUN
fbem-4886	1	2	in	in	ADP
fbem-4886	1	3	business	business	NOUN
fbem-4886	1	4	,	,	PUNCT
fbem-4886	1	5	economics	economic	NOUN
fbem-4886	1	6	and	and	CCONJ
fbem-4886	1	7	management	management	NOUN
fbem-4886	1	8	issn	issn	PROPN
fbem-4886	1	9	:	:	PUNCT
fbem-4886	1	10	2766	2766	NUM
fbem-4886	1	11	-	-	PUNCT
fbem-4886	1	12	824x	824x	NUM
fbem-4886	1	13	|	|	ADJ
fbem-4886	1	14	vol	vol	NOUN
fbem-4886	1	15	.	.	PUNCT
fbem-4886	2	1	7	7	NUM
fbem-4886	2	2	,	,	PUNCT
fbem-4886	2	3	no	no	INTJ
fbem-4886	2	4	.	.	NOUN
fbem-4886	2	5	2	2	NUM
fbem-4886	2	6	,	,	PUNCT
fbem-4886	2	7	2023	2023	NUM
fbem-4886	2	8	159	159	NUM
fbem-4886	2	9	accuracy	accuracy	NOUN
fbem-4886	2	10	of	of	ADP
fbem-4886	2	11	eps	eps	NOUN
fbem-4886	2	12	forecasts	forecast	NOUN
fbem-4886	2	13	of	of	ADP
fbem-4886	2	14	security	security	NOUN
fbem-4886	2	15	analysts	analyst	NOUN
fbem-4886	2	16	:	:	PUNCT
fbem-4886	2	17	taking	take	VERB
fbem-4886	2	18	proya	proya	NOUN
fbem-4886	2	19	as	as	ADP
fbem-4886	2	20	an	an	DET
fbem-4886	2	21	example	example	NOUN
fbem-4886	2	22	jiayi	jiayi	NOUN
fbem-4886	2	23	li1	li1	NOUN
fbem-4886	2	24	,	,	PUNCT
fbem-4886	2	25	a	a	DET
fbem-4886	2	26	1school	1school	NUM
fbem-4886	2	27	of	of	ADP
fbem-4886	2	28	accounting	accounting	NOUN
fbem-4886	2	29	,	,	PUNCT
fbem-4886	2	30	beijing	beijing	PROPN
fbem-4886	2	31	normal	normal	ADJ
fbem-4886	2	32	university	university	PROPN
fbem-4886	2	33	-	-	PUNCT
fbem-4886	2	34	hong	hong	PROPN
fbem-4886	2	35	kong	kong	PROPN
fbem-4886	2	36	baptist	baptist	PROPN
fbem-4886	2	37	university	university	PROPN
fbem-4886	2	38	united	united	PROPN
fbem-4886	2	39	international	international	PROPN
fbem-4886	2	40	college	college	PROPN
fbem-4886	2	41	,	,	PUNCT
fbem-4886	2	42	zhuhai	zhuhai	PROPN
fbem-4886	2	43	guangdong	guangdong	PROPN
fbem-4886	2	44	519087	519087	NUM
fbem-4886	2	45	,	,	PUNCT
fbem-4886	2	46	china	china	PROPN
fbem-4886	2	47	aemail	aemail	NOUN
fbem-4886	2	48	:	:	PUNCT
fbem-4886	2	49	q030006084@mail.uic.edu.cn	q030006084@mail.uic.edu.cn	NOUN
fbem-4886	2	50	abstract	abstract	NOUN
fbem-4886	2	51	:	:	PUNCT
fbem-4886	2	52	with	with	ADP
fbem-4886	2	53	the	the	DET
fbem-4886	2	54	development	development	NOUN
fbem-4886	2	55	of	of	ADP
fbem-4886	2	56	security	security	NOUN
fbem-4886	2	57	analyst	analyst	NOUN
fbem-4886	2	58	industry	industry	NOUN
fbem-4886	2	59	,	,	PUNCT
fbem-4886	2	60	its	its	PRON
fbem-4886	2	61	importance	importance	NOUN
fbem-4886	2	62	is	be	AUX
fbem-4886	2	63	becoming	become	VERB
fbem-4886	2	64	more	more	ADV
fbem-4886	2	65	prominent	prominent	ADJ
fbem-4886	2	66	.	.	PUNCT
fbem-4886	3	1	however	however	ADV
fbem-4886	3	2	,	,	PUNCT
fbem-4886	3	3	the	the	DET
fbem-4886	3	4	development	development	NOUN
fbem-4886	3	5	of	of	ADP
fbem-4886	3	6	security	security	NOUN
fbem-4886	3	7	analysts	analyst	NOUN
fbem-4886	3	8	in	in	ADP
fbem-4886	3	9	china	china	PROPN
fbem-4886	3	10	is	be	AUX
fbem-4886	3	11	relatively	relatively	ADV
fbem-4886	3	12	late	late	ADJ
fbem-4886	3	13	,	,	PUNCT
fbem-4886	3	14	and	and	CCONJ
fbem-4886	3	15	there	there	PRON
fbem-4886	3	16	is	be	VERB
fbem-4886	3	17	still	still	ADV
fbem-4886	3	18	a	a	DET
fbem-4886	3	19	gap	gap	NOUN
fbem-4886	3	20	between	between	ADP
fbem-4886	3	21	their	their	PRON
fbem-4886	3	22	forecasting	forecasting	NOUN
fbem-4886	3	23	accuracy	accuracy	NOUN
fbem-4886	3	24	and	and	CCONJ
fbem-4886	3	25	that	that	PRON
fbem-4886	3	26	of	of	ADP
fbem-4886	3	27	developed	develop	VERB
fbem-4886	3	28	countries	country	NOUN
fbem-4886	3	29	in	in	ADP
fbem-4886	3	30	the	the	DET
fbem-4886	3	31	capital	capital	NOUN
fbem-4886	3	32	market	market	NOUN
fbem-4886	3	33	which	which	PRON
fbem-4886	3	34	have	have	AUX
fbem-4886	3	35	accumulated	accumulate	VERB
fbem-4886	3	36	much	much	ADJ
fbem-4886	3	37	experience	experience	NOUN
fbem-4886	3	38	.	.	PUNCT
fbem-4886	4	1	therefore	therefore	ADV
fbem-4886	4	2	,	,	PUNCT
fbem-4886	4	3	the	the	DET
fbem-4886	4	4	accuracy	accuracy	NOUN
fbem-4886	4	5	of	of	ADP
fbem-4886	4	6	domestic	domestic	ADJ
fbem-4886	4	7	analysts	analyst	NOUN
fbem-4886	4	8	'	'	PART
fbem-4886	4	9	forecasting	forecasting	NOUN
fbem-4886	4	10	is	be	AUX
fbem-4886	4	11	worth	worth	ADJ
fbem-4886	4	12	considering	consider	VERB
fbem-4886	4	13	.	.	PUNCT
fbem-4886	5	1	at	at	ADP
fbem-4886	5	2	the	the	DET
fbem-4886	5	3	same	same	ADJ
fbem-4886	5	4	time	time	NOUN
fbem-4886	5	5	,	,	PUNCT
fbem-4886	5	6	in	in	ADP
fbem-4886	5	7	china	china	PROPN
fbem-4886	5	8	,	,	PUNCT
fbem-4886	5	9	cosmetics	cosmetic	NOUN
fbem-4886	5	10	industry	industry	NOUN
fbem-4886	5	11	has	have	AUX
fbem-4886	5	12	become	become	VERB
fbem-4886	5	13	one	one	NUM
fbem-4886	5	14	of	of	ADP
fbem-4886	5	15	the	the	DET
fbem-4886	5	16	few	few	ADJ
fbem-4886	5	17	consumer	consumer	NOUN
fbem-4886	5	18	industries	industry	NOUN
fbem-4886	5	19	to	to	PART
fbem-4886	5	20	accelerate	accelerate	VERB
fbem-4886	5	21	growth	growth	NOUN
fbem-4886	5	22	in	in	ADP
fbem-4886	5	23	recent	recent	ADJ
fbem-4886	5	24	years	year	NOUN
fbem-4886	5	25	,	,	PUNCT
fbem-4886	5	26	and	and	CCONJ
fbem-4886	5	27	has	have	AUX
fbem-4886	5	28	become	become	VERB
fbem-4886	5	29	the	the	DET
fbem-4886	5	30	focus	focus	NOUN
fbem-4886	5	31	of	of	ADP
fbem-4886	5	32	more	more	ADJ
fbem-4886	5	33	and	and	CCONJ
fbem-4886	5	34	more	more	ADJ
fbem-4886	5	35	investors	investor	NOUN
fbem-4886	5	36	.	.	PUNCT
fbem-4886	6	1	this	this	DET
fbem-4886	6	2	paper	paper	NOUN
fbem-4886	6	3	examines	examine	VERB
fbem-4886	6	4	the	the	DET
fbem-4886	6	5	accuracy	accuracy	NOUN
fbem-4886	6	6	of	of	ADP
fbem-4886	6	7	proya	proya	NOUN
fbem-4886	6	8	's	's	PART
fbem-4886	6	9	forecasts	forecast	NOUN
fbem-4886	6	10	by	by	ADP
fbem-4886	6	11	calculating	calculate	VERB
fbem-4886	6	12	the	the	DET
fbem-4886	6	13	accuracy	accuracy	NOUN
fbem-4886	6	14	of	of	ADP
fbem-4886	6	15	72	72	NUM
fbem-4886	6	16	analysts	analyst	NOUN
fbem-4886	6	17	from	from	ADP
fbem-4886	6	18	28	28	NUM
fbem-4886	6	19	securities	security	NOUN
fbem-4886	6	20	firms	firm	NOUN
fbem-4886	6	21	'	'	PART
fbem-4886	6	22	forecasts	forecast	NOUN
fbem-4886	6	23	from	from	ADP
fbem-4886	6	24	2018	2018	NUM
fbem-4886	6	25	to	to	ADP
fbem-4886	6	26	2021	2021	NUM
fbem-4886	6	27	.	.	PUNCT
fbem-4886	7	1	the	the	DET
fbem-4886	7	2	results	result	NOUN
fbem-4886	7	3	suggest	suggest	VERB
fbem-4886	7	4	that	that	SCONJ
fbem-4886	7	5	investors	investor	NOUN
fbem-4886	7	6	can	can	AUX
fbem-4886	7	7	gain	gain	VERB
fbem-4886	7	8	more	more	ADV
fbem-4886	7	9	accurate	accurate	ADJ
fbem-4886	7	10	information	information	NOUN
fbem-4886	7	11	through	through	ADP
fbem-4886	7	12	the	the	DET
fbem-4886	7	13	latest	late	ADJ
fbem-4886	7	14	reports	report	NOUN
fbem-4886	7	15	of	of	ADP
fbem-4886	7	16	long	long	ADV
fbem-4886	7	17	-	-	PUNCT
fbem-4886	7	18	following	follow	VERB
fbem-4886	7	19	analyst	analyst	NOUN
fbem-4886	7	20	.	.	PUNCT
fbem-4886	8	1	keywords	keyword	NOUN
fbem-4886	8	2	:	:	PUNCT
fbem-4886	8	3	financial	financial	ADJ
fbem-4886	8	4	analyst	analyst	NOUN
fbem-4886	8	5	,	,	PUNCT
fbem-4886	8	6	earnings	earning	NOUN
fbem-4886	8	7	per	per	ADP
fbem-4886	8	8	share	share	NOUN
fbem-4886	8	9	,	,	PUNCT
fbem-4886	8	10	prediction	prediction	NOUN
fbem-4886	8	11	error	error	NOUN
fbem-4886	8	12	.	.	PUNCT
fbem-4886	9	1	1	1	X
fbem-4886	9	2	.	.	X
fbem-4886	9	3	introduction	introduction	NOUN
fbem-4886	9	4	companies	company	NOUN
fbem-4886	9	5	disclose	disclose	VERB
fbem-4886	9	6	information	information	NOUN
fbem-4886	9	7	on	on	ADP
fbem-4886	9	8	time	time	NOUN
fbem-4886	9	9	,	,	PUNCT
fbem-4886	9	10	but	but	CCONJ
fbem-4886	9	11	external	external	ADJ
fbem-4886	9	12	information	information	NOUN
fbem-4886	9	13	users	user	NOUN
fbem-4886	9	14	do	do	AUX
fbem-4886	9	15	not	not	PART
fbem-4886	9	16	always	always	ADV
fbem-4886	9	17	have	have	VERB
fbem-4886	9	18	professional	professional	ADJ
fbem-4886	9	19	analytical	analytical	ADJ
fbem-4886	9	20	skills	skill	NOUN
fbem-4886	9	21	and	and	CCONJ
fbem-4886	9	22	occasionally	occasionally	ADV
fbem-4886	9	23	make	make	VERB
fbem-4886	9	24	biased	biased	ADJ
fbem-4886	9	25	decisions	decision	NOUN
fbem-4886	9	26	due	due	ADP
fbem-4886	9	27	to	to	ADP
fbem-4886	9	28	subjective	subjective	ADJ
fbem-4886	9	29	factors	factor	NOUN
fbem-4886	9	30	,	,	PUNCT
fbem-4886	9	31	so	so	SCONJ
fbem-4886	9	32	the	the	DET
fbem-4886	9	33	need	need	NOUN
fbem-4886	9	34	for	for	ADP
fbem-4886	9	35	concise	concise	ADJ
fbem-4886	9	36	and	and	CCONJ
fbem-4886	9	37	summarized	summarize	VERB
fbem-4886	9	38	information	information	NOUN
fbem-4886	9	39	arises	arise	VERB
fbem-4886	9	40	.	.	PUNCT
fbem-4886	10	1	security	security	NOUN
fbem-4886	10	2	analysts	analyst	NOUN
fbem-4886	10	3	,	,	PUNCT
fbem-4886	10	4	as	as	ADP
fbem-4886	10	5	intermediaries	intermediary	NOUN
fbem-4886	10	6	of	of	ADP
fbem-4886	10	7	information	information	NOUN
fbem-4886	10	8	transmission	transmission	NOUN
fbem-4886	10	9	,	,	PUNCT
fbem-4886	10	10	become	become	VERB
fbem-4886	10	11	more	more	ADV
fbem-4886	10	12	prominent	prominent	ADJ
fbem-4886	10	13	.	.	PUNCT
fbem-4886	11	1	by	by	ADP
fbem-4886	11	2	collecting	collect	VERB
fbem-4886	11	3	various	various	ADJ
fbem-4886	11	4	data	datum	NOUN
fbem-4886	11	5	of	of	ADP
fbem-4886	11	6	listed	list	VERB
fbem-4886	11	7	companies	company	NOUN
fbem-4886	11	8	,	,	PUNCT
fbem-4886	11	9	they	they	PRON
fbem-4886	11	10	use	use	VERB
fbem-4886	11	11	their	their	PRON
fbem-4886	11	12	professional	professional	ADJ
fbem-4886	11	13	knowledge	knowledge	NOUN
fbem-4886	11	14	to	to	PART
fbem-4886	11	15	research	research	NOUN
fbem-4886	11	16	and	and	CCONJ
fbem-4886	11	17	analyze	analyze	VERB
fbem-4886	11	18	,	,	PUNCT
fbem-4886	11	19	and	and	CCONJ
fbem-4886	11	20	issue	issue	VERB
fbem-4886	11	21	forecasts	forecast	NOUN
fbem-4886	11	22	and	and	CCONJ
fbem-4886	11	23	investment	investment	NOUN
fbem-4886	11	24	recommendations	recommendation	NOUN
fbem-4886	11	25	to	to	ADP
fbem-4886	11	26	investors	investor	NOUN
fbem-4886	11	27	.	.	PUNCT
fbem-4886	12	1	analysts	analyst	NOUN
fbem-4886	12	2	are	be	AUX
fbem-4886	12	3	equivalent	equivalent	ADJ
fbem-4886	12	4	to	to	ADP
fbem-4886	12	5	“	"	PUNCT
fbem-4886	12	6	machine	machine	NOUN
fbem-4886	12	7	”	"	PUNCT
fbem-4886	12	8	that	that	PRON
fbem-4886	12	9	keeps	keep	VERB
fbem-4886	12	10	digesting	digest	VERB
fbem-4886	12	11	company	company	NOUN
fbem-4886	12	12	’s	’s	PART
fbem-4886	12	13	information	information	NOUN
fbem-4886	12	14	and	and	CCONJ
fbem-4886	12	15	continuously	continuously	ADV
fbem-4886	12	16	delivers	deliver	VERB
fbem-4886	12	17	"	"	PUNCT
fbem-4886	12	18	processed	process	VERB
fbem-4886	12	19	products	product	NOUN
fbem-4886	12	20	"	"	PUNCT
fbem-4886	12	21	to	to	ADP
fbem-4886	12	22	external	external	ADJ
fbem-4886	12	23	users	user	NOUN
fbem-4886	12	24	,	,	PUNCT
fbem-4886	12	25	thus	thus	ADV
fbem-4886	12	26	reducing	reduce	VERB
fbem-4886	12	27	information	information	NOUN
fbem-4886	12	28	asymmetry	asymmetry	NOUN
fbem-4886	12	29	and	and	CCONJ
fbem-4886	12	30	helping	help	VERB
fbem-4886	12	31	investors	investor	NOUN
fbem-4886	12	32	to	to	PART
fbem-4886	12	33	control	control	VERB
fbem-4886	12	34	more	more	ADJ
fbem-4886	12	35	information	information	NOUN
fbem-4886	12	36	and	and	CCONJ
fbem-4886	12	37	put	put	VERB
fbem-4886	12	38	them	they	PRON
fbem-4886	12	39	in	in	ADP
fbem-4886	12	40	a	a	DET
fbem-4886	12	41	relatively	relatively	ADV
fbem-4886	12	42	advantageous	advantageous	ADJ
fbem-4886	12	43	position	position	NOUN
fbem-4886	12	44	in	in	ADP
fbem-4886	12	45	trading	trading	NOUN
fbem-4886	12	46	.	.	PUNCT
fbem-4886	13	1	the	the	DET
fbem-4886	13	2	domestic	domestic	ADJ
fbem-4886	13	3	security	security	NOUN
fbem-4886	13	4	analyst	analyst	NOUN
fbem-4886	13	5	industry	industry	NOUN
fbem-4886	13	6	emerged	emerge	VERB
fbem-4886	13	7	relatively	relatively	ADV
fbem-4886	13	8	late	late	ADV
fbem-4886	13	9	,	,	PUNCT
fbem-4886	13	10	industry	industry	NOUN
fbem-4886	13	11	accumulation	accumulation	NOUN
fbem-4886	13	12	and	and	CCONJ
fbem-4886	13	13	experience	experience	NOUN
fbem-4886	13	14	with	with	ADP
fbem-4886	13	15	the	the	DET
fbem-4886	13	16	developed	develop	VERB
fbem-4886	13	17	countries	country	NOUN
fbem-4886	13	18	still	still	ADV
fbem-4886	13	19	have	have	VERB
fbem-4886	13	20	a	a	DET
fbem-4886	13	21	certain	certain	ADJ
fbem-4886	13	22	gap	gap	NOUN
fbem-4886	13	23	.	.	PUNCT
fbem-4886	14	1	for	for	ADP
fbem-4886	14	2	this	this	DET
fbem-4886	14	3	reason	reason	NOUN
fbem-4886	14	4	,	,	PUNCT
fbem-4886	14	5	the	the	DET
fbem-4886	14	6	accuracy	accuracy	NOUN
fbem-4886	14	7	of	of	ADP
fbem-4886	14	8	security	security	NOUN
fbem-4886	14	9	analysts	analyst	NOUN
fbem-4886	14	10	'	'	PART
fbem-4886	14	11	forecasts	forecast	NOUN
fbem-4886	14	12	has	have	AUX
fbem-4886	14	13	become	become	VERB
fbem-4886	14	14	a	a	DET
fbem-4886	14	15	focus	focus	NOUN
fbem-4886	14	16	of	of	ADP
fbem-4886	14	17	investors	investor	NOUN
fbem-4886	14	18	'	'	PART
fbem-4886	14	19	attention	attention	NOUN
fbem-4886	15	1	[	[	X
fbem-4886	15	2	1,2	1,2	NUM
fbem-4886	15	3	]	]	PUNCT
fbem-4886	15	4	.	.	PUNCT
fbem-4886	16	1	earnings	earning	NOUN
fbem-4886	16	2	per	per	ADP
fbem-4886	16	3	share	share	NOUN
fbem-4886	16	4	(	(	PUNCT
fbem-4886	16	5	eps	eps	PROPN
fbem-4886	16	6	)	)	PUNCT
fbem-4886	16	7	,	,	PUNCT
fbem-4886	16	8	i.e.	i.e.	X
fbem-4886	16	9	,	,	PUNCT
fbem-4886	16	10	the	the	DET
fbem-4886	16	11	net	net	ADJ
fbem-4886	16	12	profit	profit	NOUN
fbem-4886	16	13	of	of	ADP
fbem-4886	16	14	the	the	DET
fbem-4886	16	15	enterprise	enterprise	NOUN
fbem-4886	16	16	that	that	PRON
fbem-4886	16	17	common	common	ADJ
fbem-4886	16	18	shareholders	shareholder	NOUN
fbem-4886	16	19	are	be	AUX
fbem-4886	16	20	entitled	entitle	VERB
fbem-4886	16	21	to	to	ADP
fbem-4886	16	22	per	per	ADP
fbem-4886	16	23	share	share	NOUN
fbem-4886	16	24	held	hold	VERB
fbem-4886	16	25	,	,	PUNCT
fbem-4886	16	26	is	be	AUX
fbem-4886	16	27	often	often	ADV
fbem-4886	16	28	used	use	VERB
fbem-4886	16	29	as	as	ADP
fbem-4886	16	30	a	a	DET
fbem-4886	16	31	common	common	ADJ
fbem-4886	16	32	reference	reference	NOUN
fbem-4886	16	33	indicator	indicator	NOUN
fbem-4886	16	34	for	for	SCONJ
fbem-4886	16	35	information	information	NOUN
fbem-4886	16	36	users	user	NOUN
fbem-4886	16	37	to	to	PART
fbem-4886	16	38	reflect	reflect	VERB
fbem-4886	16	39	the	the	DET
fbem-4886	16	40	operating	operating	NOUN
fbem-4886	16	41	results	result	NOUN
fbem-4886	16	42	of	of	ADP
fbem-4886	16	43	the	the	DET
fbem-4886	16	44	enterprise	enterprise	NOUN
fbem-4886	16	45	,	,	PUNCT
fbem-4886	16	46	and	and	CCONJ
fbem-4886	16	47	investors	investor	NOUN
fbem-4886	16	48	often	often	ADV
fbem-4886	16	49	judge	judge	VERB
fbem-4886	16	50	whether	whether	SCONJ
fbem-4886	16	51	to	to	PART
fbem-4886	16	52	invest	invest	VERB
fbem-4886	16	53	based	base	VERB
fbem-4886	16	54	on	on	ADP
fbem-4886	16	55	the	the	DET
fbem-4886	16	56	eps	eps	PROPN
fbem-4886	16	57	value	value	NOUN
fbem-4886	16	58	.	.	PUNCT
fbem-4886	17	1	for	for	ADP
fbem-4886	17	2	those	those	PRON
fbem-4886	17	3	who	who	PRON
fbem-4886	17	4	receive	receive	VERB
fbem-4886	17	5	information	information	NOUN
fbem-4886	17	6	based	base	VERB
fbem-4886	17	7	on	on	ADP
fbem-4886	17	8	these	these	DET
fbem-4886	17	9	forecasts	forecast	NOUN
fbem-4886	17	10	,	,	PUNCT
fbem-4886	17	11	the	the	DET
fbem-4886	17	12	information	information	NOUN
fbem-4886	17	13	conveyed	convey	VERB
fbem-4886	17	14	by	by	ADP
fbem-4886	17	15	analysts	analyst	NOUN
fbem-4886	17	16	is	be	AUX
fbem-4886	17	17	of	of	ADP
fbem-4886	17	18	great	great	ADJ
fbem-4886	17	19	importance	importance	NOUN
fbem-4886	17	20	.	.	PUNCT
fbem-4886	18	1	therefore	therefore	ADV
fbem-4886	18	2	,	,	PUNCT
fbem-4886	18	3	verifying	verify	VERB
fbem-4886	18	4	the	the	DET
fbem-4886	18	5	accuracy	accuracy	NOUN
fbem-4886	18	6	of	of	ADP
fbem-4886	18	7	analysts	analyst	NOUN
fbem-4886	18	8	'	'	PART
fbem-4886	18	9	forecasts	forecast	NOUN
fbem-4886	18	10	of	of	ADP
fbem-4886	18	11	securities	security	NOUN
fbem-4886	18	12	institutions	institution	NOUN
fbem-4886	18	13	not	not	PART
fbem-4886	18	14	only	only	ADV
fbem-4886	18	15	helps	help	VERB
fbem-4886	18	16	the	the	DET
fbem-4886	18	17	industry	industry	NOUN
fbem-4886	18	18	's	's	PART
fbem-4886	18	19	future	future	ADJ
fbem-4886	18	20	development	development	NOUN
fbem-4886	18	21	,	,	PUNCT
fbem-4886	18	22	but	but	CCONJ
fbem-4886	18	23	also	also	ADV
fbem-4886	18	24	provides	provide	VERB
fbem-4886	18	25	investors	investor	NOUN
fbem-4886	18	26	with	with	ADP
fbem-4886	18	27	a	a	DET
fbem-4886	18	28	more	more	ADV
fbem-4886	18	29	accurate	accurate	ADJ
fbem-4886	18	30	and	and	CCONJ
fbem-4886	18	31	reliable	reliable	ADJ
fbem-4886	18	32	source	source	NOUN
fbem-4886	18	33	of	of	ADP
fbem-4886	18	34	reference	reference	NOUN
fbem-4886	18	35	.	.	PUNCT
fbem-4886	19	1	for	for	ADP
fbem-4886	19	2	the	the	DET
fbem-4886	19	3	chinese	chinese	ADJ
fbem-4886	19	4	market	market	NOUN
fbem-4886	19	5	,	,	PUNCT
fbem-4886	19	6	the	the	DET
fbem-4886	19	7	per	per	ADP
fbem-4886	19	8	capita	capita	X
fbem-4886	19	9	consumption	consumption	NOUN
fbem-4886	19	10	level	level	NOUN
fbem-4886	19	11	of	of	ADP
fbem-4886	19	12	cosmetics	cosmetic	NOUN
fbem-4886	19	13	has	have	AUX
fbem-4886	19	14	gradually	gradually	ADV
fbem-4886	19	15	increased	increase	VERB
fbem-4886	19	16	,	,	PUNCT
fbem-4886	19	17	and	and	CCONJ
fbem-4886	19	18	the	the	DET
fbem-4886	19	19	share	share	NOUN
fbem-4886	19	20	of	of	ADP
fbem-4886	19	21	cosmetics	cosmetic	NOUN
fbem-4886	19	22	consumption	consumption	NOUN
fbem-4886	19	23	has	have	AUX
fbem-4886	19	24	also	also	ADV
fbem-4886	19	25	risen	rise	VERB
fbem-4886	19	26	.	.	PUNCT
fbem-4886	20	1	especially	especially	ADV
fbem-4886	20	2	during	during	ADP
fbem-4886	20	3	the	the	DET
fbem-4886	20	4	epidemic	epidemic	NOUN
fbem-4886	20	5	,	,	PUNCT
fbem-4886	20	6	the	the	DET
fbem-4886	20	7	cosmetic	cosmetic	ADJ
fbem-4886	20	8	industry	industry	NOUN
fbem-4886	20	9	has	have	AUX
fbem-4886	20	10	become	become	VERB
fbem-4886	20	11	one	one	NUM
fbem-4886	20	12	of	of	ADP
fbem-4886	20	13	the	the	DET
fbem-4886	20	14	few	few	ADJ
fbem-4886	20	15	consumer	consumer	NOUN
fbem-4886	20	16	industries	industry	NOUN
fbem-4886	20	17	that	that	PRON
fbem-4886	20	18	have	have	AUX
fbem-4886	20	19	accelerated	accelerate	VERB
fbem-4886	20	20	growth	growth	NOUN
fbem-4886	20	21	in	in	ADP
fbem-4886	20	22	recent	recent	ADJ
fbem-4886	20	23	years	year	NOUN
fbem-4886	20	24	.	.	PUNCT
fbem-4886	21	1	as	as	ADP
fbem-4886	21	2	the	the	DET
fbem-4886	21	3	first	first	ADJ
fbem-4886	21	4	listed	list	VERB
fbem-4886	21	5	company	company	NOUN
fbem-4886	21	6	of	of	ADP
fbem-4886	21	7	a	a	DET
fbem-4886	21	8	-	-	PUNCT
fbem-4886	21	9	share	share	NOUN
fbem-4886	21	10	beauty	beauty	NOUN
fbem-4886	21	11	company	company	NOUN
fbem-4886	21	12	,	,	PUNCT
fbem-4886	21	13	proya	proya	PROPN
fbem-4886	21	14	has	have	AUX
fbem-4886	21	15	experienced	experience	VERB
fbem-4886	21	16	chairman	chairman	NOUN
fbem-4886	21	17	and	and	CCONJ
fbem-4886	21	18	ceo	ceo	NOUN
fbem-4886	21	19	as	as	ADP
fbem-4886	21	20	industry	industry	NOUN
fbem-4886	21	21	distributors	distributor	NOUN
fbem-4886	21	22	.	.	PUNCT
fbem-4886	22	1	since	since	SCONJ
fbem-4886	22	2	its	its	PRON
fbem-4886	22	3	listing	listing	NOUN
fbem-4886	22	4	in	in	ADP
fbem-4886	22	5	late	late	ADJ
fbem-4886	22	6	2017	2017	NUM
fbem-4886	22	7	,	,	PUNCT
fbem-4886	22	8	the	the	DET
fbem-4886	22	9	company	company	NOUN
fbem-4886	22	10	's	's	PART
fbem-4886	22	11	revenue	revenue	NOUN
fbem-4886	22	12	and	and	CCONJ
fbem-4886	22	13	net	net	ADJ
fbem-4886	22	14	profit	profit	NOUN
fbem-4886	22	15	,	,	PUNCT
fbem-4886	22	16	etc	etc	X
fbem-4886	22	17	.	.	X
fbem-4886	22	18	have	have	AUX
fbem-4886	22	19	been	be	AUX
fbem-4886	22	20	climbing	climb	VERB
fbem-4886	22	21	.	.	PUNCT
fbem-4886	23	1	because	because	SCONJ
fbem-4886	23	2	the	the	DET
fbem-4886	23	3	company	company	NOUN
fbem-4886	23	4	's	's	PART
fbem-4886	23	5	listing	listing	NOUN
fbem-4886	23	6	time	time	NOUN
fbem-4886	23	7	is	be	AUX
fbem-4886	23	8	relatively	relatively	ADV
fbem-4886	23	9	recent	recent	ADJ
fbem-4886	23	10	,	,	PUNCT
fbem-4886	23	11	taking	take	VERB
fbem-4886	23	12	proya	proya	NOUN
fbem-4886	23	13	as	as	SCONJ
fbem-4886	23	14	the	the	DET
fbem-4886	23	15	case	case	NOUN
fbem-4886	23	16	study	study	NOUN
fbem-4886	23	17	object	object	NOUN
fbem-4886	23	18	can	can	AUX
fbem-4886	23	19	reflect	reflect	VERB
fbem-4886	23	20	the	the	DET
fbem-4886	23	21	immediate	immediate	ADJ
fbem-4886	23	22	prediction	prediction	NOUN
fbem-4886	23	23	ability	ability	NOUN
fbem-4886	23	24	of	of	ADP
fbem-4886	23	25	the	the	DET
fbem-4886	23	26	current	current	ADJ
fbem-4886	23	27	securities	security	NOUN
fbem-4886	23	28	company	company	NOUN
fbem-4886	23	29	analysts	analyst	NOUN
fbem-4886	23	30	for	for	ADP
fbem-4886	23	31	emerging	emerge	VERB
fbem-4886	23	32	industry	industry	NOUN
fbem-4886	23	33	brands	brand	NOUN
fbem-4886	23	34	,	,	PUNCT
fbem-4886	23	35	and	and	CCONJ
fbem-4886	23	36	at	at	ADP
fbem-4886	23	37	the	the	DET
fbem-4886	23	38	same	same	ADJ
fbem-4886	23	39	time	time	NOUN
fbem-4886	23	40	provide	provide	VERB
fbem-4886	23	41	certain	certain	ADJ
fbem-4886	23	42	information	information	NOUN
fbem-4886	23	43	reference	reference	NOUN
fbem-4886	23	44	for	for	ADP
fbem-4886	23	45	investors	investor	NOUN
fbem-4886	23	46	who	who	PRON
fbem-4886	23	47	are	be	AUX
fbem-4886	23	48	ready	ready	ADJ
fbem-4886	23	49	to	to	PART
fbem-4886	23	50	invest	invest	VERB
fbem-4886	23	51	in	in	ADP
fbem-4886	23	52	similar	similar	ADJ
fbem-4886	23	53	companies	company	NOUN
fbem-4886	23	54	and	and	CCONJ
fbem-4886	23	55	reduce	reduce	VERB
fbem-4886	23	56	certain	certain	ADJ
fbem-4886	23	57	riskiness	riskiness	NOUN
fbem-4886	23	58	.	.	PUNCT
fbem-4886	24	1	2	2	X
fbem-4886	24	2	.	.	X
fbem-4886	24	3	lliterature	lliterature	PROPN
fbem-4886	24	4	review	review	NOUN
fbem-4886	24	5	although	although	SCONJ
fbem-4886	24	6	there	there	PRON
fbem-4886	24	7	is	be	VERB
fbem-4886	24	8	no	no	DET
fbem-4886	24	9	unanimity	unanimity	NOUN
fbem-4886	24	10	among	among	ADP
fbem-4886	24	11	scholars	scholar	NOUN
fbem-4886	24	12	in	in	ADP
fbem-4886	24	13	many	many	ADJ
fbem-4886	24	14	studies	study	NOUN
fbem-4886	24	15	on	on	ADP
fbem-4886	24	16	analysts	analyst	NOUN
fbem-4886	24	17	,	,	PUNCT
fbem-4886	24	18	there	there	PRON
fbem-4886	24	19	is	be	VERB
fbem-4886	24	20	no	no	DET
fbem-4886	24	21	doubt	doubt	NOUN
fbem-4886	24	22	that	that	SCONJ
fbem-4886	24	23	the	the	DET
fbem-4886	24	24	accuracy	accuracy	NOUN
fbem-4886	24	25	of	of	ADP
fbem-4886	24	26	forecasting	forecasting	NOUN
fbem-4886	24	27	is	be	AUX
fbem-4886	24	28	the	the	DET
fbem-4886	24	29	concern	concern	NOUN
fbem-4886	24	30	of	of	ADP
fbem-4886	24	31	many	many	ADJ
fbem-4886	24	32	scholars	scholar	NOUN
fbem-4886	24	33	.	.	PUNCT
fbem-4886	25	1	western	western	ADJ
fbem-4886	25	2	scholars	scholar	NOUN
fbem-4886	25	3	have	have	AUX
fbem-4886	25	4	done	do	VERB
fbem-4886	25	5	a	a	DET
fbem-4886	25	6	lot	lot	NOUN
fbem-4886	25	7	of	of	ADP
fbem-4886	25	8	research	research	NOUN
fbem-4886	25	9	on	on	ADP
fbem-4886	25	10	the	the	DET
fbem-4886	25	11	forecasting	forecasting	NOUN
fbem-4886	25	12	ability	ability	NOUN
fbem-4886	25	13	of	of	ADP
fbem-4886	25	14	securities	security	NOUN
fbem-4886	25	15	analysts	analyst	NOUN
fbem-4886	25	16	,	,	PUNCT
fbem-4886	25	17	covering	cover	VERB
fbem-4886	25	18	many	many	ADJ
fbem-4886	25	19	aspects	aspect	NOUN
fbem-4886	25	20	of	of	ADP
fbem-4886	25	21	analysts	analyst	NOUN
fbem-4886	25	22	'	'	PART
fbem-4886	25	23	forecasts	forecast	NOUN
fbem-4886	25	24	,	,	PUNCT
fbem-4886	25	25	which	which	PRON
fbem-4886	25	26	has	have	AUX
fbem-4886	25	27	formed	form	VERB
fbem-4886	25	28	a	a	DET
fbem-4886	25	29	more	more	ADV
fbem-4886	25	30	complete	complete	ADJ
fbem-4886	25	31	system	system	NOUN
fbem-4886	25	32	compared	compare	VERB
fbem-4886	25	33	with	with	ADP
fbem-4886	25	34	chinese	chinese	ADJ
fbem-4886	25	35	research	research	NOUN
fbem-4886	25	36	.	.	PUNCT
fbem-4886	26	1	brown	brown	PROPN
fbem-4886	26	2	et	et	PROPN
fbem-4886	26	3	al	al	PROPN
fbem-4886	26	4	.	.	PROPN
fbem-4886	27	1	and	and	CCONJ
fbem-4886	27	2	kross	kross	PROPN
fbem-4886	27	3	et	et	PROPN
fbem-4886	27	4	al	al	PROPN
fbem-4886	27	5	.	.	PROPN
fbem-4886	27	6	found	find	VERB
fbem-4886	27	7	that	that	SCONJ
fbem-4886	27	8	the	the	DET
fbem-4886	27	9	advantage	advantage	NOUN
fbem-4886	27	10	of	of	ADP
fbem-4886	27	11	analyst	analyst	NOUN
fbem-4886	27	12	forecasts	forecast	NOUN
fbem-4886	27	13	is	be	AUX
fbem-4886	27	14	related	relate	VERB
fbem-4886	27	15	to	to	ADP
fbem-4886	27	16	the	the	DET
fbem-4886	27	17	length	length	NOUN
fbem-4886	27	18	of	of	ADP
fbem-4886	27	19	time	time	NOUN
fbem-4886	27	20	between	between	ADP
fbem-4886	27	21	the	the	DET
fbem-4886	27	22	last	last	ADJ
fbem-4886	27	23	financial	financial	ADJ
fbem-4886	27	24	report	report	NOUN
fbem-4886	27	25	of	of	ADP
fbem-4886	27	26	a	a	DET
fbem-4886	27	27	listed	list	VERB
fbem-4886	27	28	company	company	NOUN
fbem-4886	27	29	and	and	CCONJ
fbem-4886	27	30	the	the	DET
fbem-4886	27	31	current	current	ADJ
fbem-4886	27	32	forecast	forecast	NOUN
fbem-4886	27	33	of	of	ADP
fbem-4886	27	34	the	the	DET
fbem-4886	27	35	securities	security	NOUN
fbem-4886	27	36	analyst	analyst	NOUN
fbem-4886	28	1	[	[	X
fbem-4886	28	2	24	24	NUM
fbem-4886	28	3	]	]	PUNCT
fbem-4886	28	4	.	.	PUNCT
fbem-4886	29	1	venturini	venturini	PROPN
fbem-4886	29	2	et	et	PROPN
fbem-4886	29	3	al	al	PROPN
fbem-4886	29	4	.	.	PROPN
fbem-4886	29	5	also	also	ADV
fbem-4886	29	6	find	find	VERB
fbem-4886	29	7	that	that	SCONJ
fbem-4886	29	8	from	from	ADP
fbem-4886	29	9	an	an	DET
fbem-4886	29	10	independent	independent	ADJ
fbem-4886	29	11	audit	audit	NOUN
fbem-4886	29	12	perspective	perspective	NOUN
fbem-4886	29	13	,	,	PUNCT
fbem-4886	29	14	the	the	PRON
fbem-4886	29	15	higher	high	ADJ
fbem-4886	29	16	the	the	DET
fbem-4886	29	17	value	value	NOUN
fbem-4886	29	18	of	of	ADP
fbem-4886	29	19	information	information	NOUN
fbem-4886	29	20	on	on	ADP
fbem-4886	29	21	key	key	ADJ
fbem-4886	29	22	audit	audit	NOUN
fbem-4886	29	23	matters	matter	VERB
fbem-4886	29	24	the	the	PRON
fbem-4886	29	25	more	more	ADJ
fbem-4886	29	26	it	it	PRON
fbem-4886	29	27	reduces	reduce	VERB
fbem-4886	29	28	the	the	DET
fbem-4886	29	29	error	error	NOUN
fbem-4886	29	30	rate	rate	NOUN
fbem-4886	29	31	of	of	ADP
fbem-4886	29	32	analysts	analyst	NOUN
fbem-4886	29	33	'	'	PART
fbem-4886	29	34	forecasts	forecast	NOUN
fbem-4886	30	1	[	[	X
fbem-4886	30	2	5	5	NUM
fbem-4886	30	3	]	]	PUNCT
fbem-4886	30	4	.	.	PUNCT
fbem-4886	31	1	chinese	chinese	ADJ
fbem-4886	31	2	scholars	scholar	NOUN
fbem-4886	31	3	have	have	AUX
fbem-4886	31	4	also	also	ADV
fbem-4886	31	5	done	do	VERB
fbem-4886	31	6	extensive	extensive	ADJ
fbem-4886	31	7	empirical	empirical	ADJ
fbem-4886	31	8	studies	study	NOUN
fbem-4886	31	9	on	on	ADP
fbem-4886	31	10	analysts	analyst	NOUN
fbem-4886	31	11	'	'	PART
fbem-4886	31	12	forecast	forecast	NOUN
fbem-4886	31	13	accuracy	accuracy	NOUN
fbem-4886	31	14	.	.	PUNCT
fbem-4886	32	1	huang	huang	PROPN
fbem-4886	32	2	jing	jing	PROPN
fbem-4886	32	3	,	,	PUNCT
fbem-4886	32	4	and	and	CCONJ
fbem-4886	32	5	dong	dong	PROPN
fbem-4886	32	6	xiuliang	xiuliang	PROPN
fbem-4886	32	7	empirically	empirically	ADV
fbem-4886	32	8	examine	examine	VERB
fbem-4886	32	9	the	the	DET
fbem-4886	32	10	correctness	correctness	NOUN
fbem-4886	32	11	of	of	ADP
fbem-4886	32	12	their	their	PRON
fbem-4886	32	13	investment	investment	NOUN
fbem-4886	32	14	ratings	rating	NOUN
fbem-4886	32	15	,	,	PUNCT
fbem-4886	32	16	the	the	DET
fbem-4886	32	17	accuracy	accuracy	NOUN
fbem-4886	32	18	of	of	ADP
fbem-4886	32	19	listed	list	VERB
fbem-4886	32	20	company	company	NOUN
fbem-4886	32	21	performance	performance	NOUN
fbem-4886	32	22	forecasts	forecast	NOUN
fbem-4886	32	23	,	,	PUNCT
fbem-4886	32	24	and	and	CCONJ
fbem-4886	32	25	the	the	DET
fbem-4886	32	26	sources	source	NOUN
fbem-4886	32	27	of	of	ADP
fbem-4886	32	28	performance	performance	NOUN
fbem-4886	32	29	forecast	forecast	NOUN
fbem-4886	32	30	errors	error	NOUN
fbem-4886	32	31	by	by	ADP
fbem-4886	32	32	using	use	VERB
fbem-4886	32	33	domestic	domestic	ADJ
fbem-4886	32	34	securities	security	NOUN
fbem-4886	32	35	institutions	institution	NOUN
fbem-4886	32	36	as	as	ADP
fbem-4886	32	37	the	the	DET
fbem-4886	32	38	subjects	subject	NOUN
fbem-4886	32	39	of	of	ADP
fbem-4886	32	40	their	their	PRON
fbem-4886	32	41	study	study	NOUN
fbem-4886	32	42	[	[	X
fbem-4886	32	43	2	2	NUM
fbem-4886	32	44	]	]	PUNCT
fbem-4886	32	45	.	.	PUNCT
fbem-4886	33	1	zhu	zhu	PROPN
fbem-4886	33	2	hongjun	hongjun	PROPN
fbem-4886	33	3	et	et	PROPN
fbem-4886	33	4	al	al	PROPN
fbem-4886	33	5	.	.	PROPN
fbem-4886	33	6	verify	verify	VERB
fbem-4886	33	7	whether	whether	SCONJ
fbem-4886	33	8	securities	security	NOUN
fbem-4886	33	9	analysts	analyst	NOUN
fbem-4886	33	10	in	in	ADP
fbem-4886	33	11	china	china	PROPN
fbem-4886	33	12	can	can	AUX
fbem-4886	33	13	improve	improve	VERB
fbem-4886	33	14	the	the	DET
fbem-4886	33	15	efficiency	efficiency	NOUN
fbem-4886	33	16	of	of	ADP
fbem-4886	33	17	the	the	DET
fbem-4886	33	18	capital	capital	NOUN
fbem-4886	33	19	market	market	NOUN
fbem-4886	34	1	[	[	X
fbem-4886	34	2	6	6	NUM
fbem-4886	34	3	]	]	PUNCT
fbem-4886	34	4	.	.	PUNCT
fbem-4886	35	1	yue	yue	PROPN
fbem-4886	35	2	heng	heng	PROPN
fbem-4886	35	3	,	,	PUNCT
fbem-4886	35	4	and	and	CCONJ
fbem-4886	35	5	lin	lin	PROPN
fbem-4886	35	6	xiaochi	xiaochi	PROPN
fbem-4886	35	7	examined	examine	VERB
fbem-4886	35	8	the	the	DET
fbem-4886	35	9	accuracy	accuracy	NOUN
fbem-4886	35	10	of	of	ADP
fbem-4886	35	11	analysts	analyst	NOUN
fbem-4886	35	12	'	'	PART
fbem-4886	35	13	forecasts	forecast	NOUN
fbem-4886	35	14	relative	relative	ADJ
fbem-4886	35	15	to	to	ADP
fbem-4886	35	16	statistical	statistical	ADJ
fbem-4886	35	17	models	model	NOUN
fbem-4886	35	18	[	[	X
fbem-4886	35	19	7	7	NUM
fbem-4886	35	20	]	]	PUNCT
fbem-4886	35	21	.	.	PUNCT
fbem-4886	36	1	liu	liu	PROPN
fbem-4886	36	2	sun	sun	PROPN
fbem-4886	36	3	examined	examine	VERB
fbem-4886	36	4	the	the	DET
fbem-4886	36	5	relationship	relationship	NOUN
fbem-4886	36	6	between	between	ADP
fbem-4886	36	7	a	a	DET
fbem-4886	36	8	range	range	NOUN
fbem-4886	36	9	of	of	ADP
fbem-4886	36	10	corporate	corporate	ADJ
fbem-4886	36	11	governance	governance	NOUN
fbem-4886	36	12	mechanisms	mechanism	NOUN
fbem-4886	36	13	and	and	CCONJ
fbem-4886	36	14	forward	forward	ADV
fbem-4886	36	15	-	-	PUNCT
fbem-4886	36	16	looking	look	VERB
fbem-4886	36	17	disclosure	disclosure	NOUN
fbem-4886	36	18	(	(	PUNCT
fbem-4886	36	19	fld	fld	NOUN
fbem-4886	36	20	)	)	PUNCT
fbem-4886	36	21	in	in	ADP
fbem-4886	36	22	a	a	DET
fbem-4886	36	23	low	low	ADJ
fbem-4886	36	24	information	information	NOUN
fbem-4886	36	25	environment	environment	NOUN
fbem-4886	36	26	(	(	PUNCT
fbem-4886	36	27	chinese	chinese	ADJ
fbem-4886	36	28	stock	stock	NOUN
fbem-4886	36	29	market	market	NOUN
fbem-4886	36	30	)	)	PUNCT
fbem-4886	37	1	[	[	X
fbem-4886	37	2	8	8	NUM
fbem-4886	37	3	]	]	PUNCT
fbem-4886	37	4	.	.	PUNCT
fbem-4886	38	1	while	while	SCONJ
fbem-4886	38	2	most	most	ADJ
fbem-4886	38	3	of	of	ADP
fbem-4886	38	4	these	these	DET
fbem-4886	38	5	studies	study	NOUN
fbem-4886	38	6	were	be	AUX
fbem-4886	38	7	conducted	conduct	VERB
fbem-4886	38	8	around	around	ADP
fbem-4886	38	9	popular	popular	ADJ
fbem-4886	38	10	industries	industry	NOUN
fbem-4886	38	11	,	,	PUNCT
fbem-4886	38	12	there	there	PRON
fbem-4886	38	13	are	be	VERB
fbem-4886	38	14	not	not	PART
fbem-4886	38	15	many	many	ADJ
fbem-4886	38	16	analyst	analyst	NOUN
fbem-4886	38	17	forecasts	forecast	NOUN
fbem-4886	38	18	involving	involve	VERB
fbem-4886	38	19	the	the	DET
fbem-4886	38	20	cosmetics	cosmetic	NOUN
fbem-4886	38	21	industry	industry	NOUN
fbem-4886	38	22	in	in	ADP
fbem-4886	38	23	china	china	PROPN
fbem-4886	38	24	,	,	PUNCT
fbem-4886	38	25	and	and	CCONJ
fbem-4886	38	26	their	their	PRON
fbem-4886	38	27	160	160	NUM
fbem-4886	38	28	accuracy	accuracy	NOUN
fbem-4886	38	29	is	be	AUX
fbem-4886	38	30	uncertain	uncertain	ADJ
fbem-4886	38	31	.	.	PUNCT
fbem-4886	39	1	for	for	ADP
fbem-4886	39	2	this	this	DET
fbem-4886	39	3	reason	reason	NOUN
fbem-4886	39	4	,	,	PUNCT
fbem-4886	39	5	this	this	DET
fbem-4886	39	6	paper	paper	NOUN
fbem-4886	39	7	examines	examine	VERB
fbem-4886	39	8	the	the	DET
fbem-4886	39	9	accuracy	accuracy	NOUN
fbem-4886	39	10	of	of	ADP
fbem-4886	39	11	analyst	analyst	NOUN
fbem-4886	39	12	forecasts	forecast	NOUN
fbem-4886	39	13	for	for	ADP
fbem-4886	39	14	2018	2018	NUM
fbem-4886	39	15	to	to	ADP
fbem-4886	39	16	2021	2021	NUM
fbem-4886	39	17	for	for	ADP
fbem-4886	39	18	proya	proya	NOUN
fbem-4886	39	19	,	,	PUNCT
fbem-4886	39	20	which	which	PRON
fbem-4886	39	21	has	have	AUX
fbem-4886	39	22	grown	grow	VERB
fbem-4886	39	23	rapidly	rapidly	ADV
fbem-4886	39	24	in	in	ADP
fbem-4886	39	25	recent	recent	ADJ
fbem-4886	39	26	years	year	NOUN
fbem-4886	39	27	,	,	PUNCT
fbem-4886	39	28	in	in	ADP
fbem-4886	39	29	order	order	NOUN
fbem-4886	39	30	to	to	PART
fbem-4886	39	31	provide	provide	VERB
fbem-4886	39	32	some	some	DET
fbem-4886	39	33	reference	reference	NOUN
fbem-4886	39	34	data	datum	NOUN
fbem-4886	39	35	for	for	ADP
fbem-4886	39	36	cosmetics	cosmetic	NOUN
fbem-4886	39	37	industry	industry	NOUN
fbem-4886	39	38	analysis	analysis	NOUN
fbem-4886	39	39	.	.	PUNCT
fbem-4886	40	1	3	3	X
fbem-4886	40	2	.	.	X
fbem-4886	40	3	research	research	NOUN
fbem-4886	40	4	design	design	PROPN
fbem-4886	40	5	3.1	3.1	NUM
fbem-4886	40	6	.	.	PUNCT
fbem-4886	40	7	eps	eps	PROPN
fbem-4886	40	8	sample	sample	PROPN
fbem-4886	40	9	selection	selection	NOUN
fbem-4886	40	10	the	the	DET
fbem-4886	40	11	data	data	NOUN
fbem-4886	40	12	is	be	AUX
fbem-4886	40	13	obtained	obtain	VERB
fbem-4886	40	14	from	from	ADP
fbem-4886	40	15	eastmoney	eastmoney	ADJ
fbem-4886	40	16	choice	choice	NOUN
fbem-4886	40	17	.	.	PUNCT
fbem-4886	41	1	currentyear	currentyear	VERB
fbem-4886	41	2	’s	’s	PART
fbem-4886	41	3	feps	fep	NOUN
fbem-4886	41	4	(	(	PUNCT
fbem-4886	41	5	i.e.	i.e.	X
fbem-4886	41	6	,	,	PUNCT
fbem-4886	41	7	forecast	forecast	NOUN
fbem-4886	41	8	eps	eps	PROPN
fbem-4886	41	9	)	)	PUNCT
fbem-4886	41	10	is	be	AUX
fbem-4886	41	11	selected	select	VERB
fbem-4886	41	12	from	from	ADP
fbem-4886	41	13	june	june	PROPN
fbem-4886	41	14	30	30	NUM
fbem-4886	41	15	,	,	PUNCT
fbem-4886	41	16	2018	2018	NUM
fbem-4886	41	17	to	to	ADP
fbem-4886	41	18	december	december	PROPN
fbem-4886	41	19	31	31	NUM
fbem-4886	41	20	,	,	PUNCT
fbem-4886	41	21	2021	2021	NUM
fbem-4886	41	22	.	.	PUNCT
fbem-4886	42	1	the	the	DET
fbem-4886	42	2	feps	fep	NOUN
fbem-4886	42	3	used	use	VERB
fbem-4886	42	4	is	be	AUX
fbem-4886	42	5	the	the	DET
fbem-4886	42	6	data	datum	NOUN
fbem-4886	42	7	which	which	PRON
fbem-4886	42	8	is	be	AUX
fbem-4886	42	9	updated	update	VERB
fbem-4886	42	10	at	at	ADP
fbem-4886	42	11	the	the	DET
fbem-4886	42	12	nearest	near	ADJ
fbem-4886	42	13	time	time	NOUN
fbem-4886	42	14	to	to	ADP
fbem-4886	42	15	the	the	DET
fbem-4886	42	16	company	company	NOUN
fbem-4886	42	17	's	's	PART
fbem-4886	42	18	quarterly	quarterly	ADJ
fbem-4886	42	19	,	,	PUNCT
fbem-4886	42	20	interim	interim	ADJ
fbem-4886	42	21	,	,	PUNCT
fbem-4886	42	22	quarterly	quarterly	ADJ
fbem-4886	42	23	and	and	CCONJ
fbem-4886	42	24	annual	annual	ADJ
fbem-4886	42	25	reports	report	NOUN
fbem-4886	42	26	.	.	PUNCT
fbem-4886	43	1	the	the	DET
fbem-4886	43	2	specific	specific	ADJ
fbem-4886	43	3	dates	date	NOUN
fbem-4886	43	4	are	be	AUX
fbem-4886	43	5	:	:	PUNCT
fbem-4886	43	6	june	june	PROPN
fbem-4886	43	7	30	30	NUM
fbem-4886	43	8	,	,	PUNCT
fbem-4886	43	9	2018	2018	NUM
fbem-4886	43	10	,	,	PUNCT
fbem-4886	43	11	september	september	PROPN
fbem-4886	43	12	30	30	NUM
fbem-4886	43	13	,	,	PUNCT
fbem-4886	43	14	2018	2018	NUM
fbem-4886	43	15	,	,	PUNCT
fbem-4886	43	16	december	december	PROPN
fbem-4886	43	17	31	31	NUM
fbem-4886	43	18	,	,	PUNCT
fbem-4886	43	19	2018	2018	NUM
fbem-4886	43	20	,	,	PUNCT
fbem-4886	43	21	march	march	PROPN
fbem-4886	43	22	31	31	NUM
fbem-4886	43	23	,	,	PUNCT
fbem-4886	43	24	2019	2019	NUM
fbem-4886	43	25	,	,	PUNCT
fbem-4886	43	26	june	june	PROPN
fbem-4886	43	27	30	30	NUM
fbem-4886	43	28	,	,	PUNCT
fbem-4886	43	29	2019	2019	NUM
fbem-4886	43	30	,	,	PUNCT
fbem-4886	43	31	september	september	PROPN
fbem-4886	43	32	30	30	NUM
fbem-4886	43	33	,	,	PUNCT
fbem-4886	43	34	2019	2019	NUM
fbem-4886	43	35	,	,	PUNCT
fbem-4886	43	36	december	december	PROPN
fbem-4886	43	37	31	31	NUM
fbem-4886	43	38	,	,	PUNCT
fbem-4886	43	39	2019	2019	NUM
fbem-4886	43	40	,	,	PUNCT
fbem-4886	43	41	march	march	PROPN
fbem-4886	43	42	31	31	NUM
fbem-4886	43	43	,	,	PUNCT
fbem-4886	43	44	2020	2020	NUM
fbem-4886	43	45	,	,	PUNCT
fbem-4886	43	46	june	june	PROPN
fbem-4886	43	47	30	30	NUM
fbem-4886	43	48	,	,	PUNCT
fbem-4886	43	49	2020	2020	NUM
fbem-4886	43	50	,	,	PUNCT
fbem-4886	43	51	september	september	PROPN
fbem-4886	43	52	30	30	NUM
fbem-4886	43	53	,	,	PUNCT
fbem-4886	43	54	2020	2020	NUM
fbem-4886	43	55	,	,	PUNCT
fbem-4886	43	56	december	december	PROPN
fbem-4886	43	57	31	31	NUM
fbem-4886	43	58	,	,	PUNCT
fbem-4886	43	59	2020	2020	NUM
fbem-4886	43	60	march	march	PROPN
fbem-4886	43	61	31	31	NUM
fbem-4886	43	62	,	,	PUNCT
fbem-4886	43	63	2021	2021	NUM
fbem-4886	43	64	,	,	PUNCT
fbem-4886	43	65	june	june	PROPN
fbem-4886	43	66	30	30	NUM
fbem-4886	43	67	,	,	PUNCT
fbem-4886	43	68	2021	2021	NUM
fbem-4886	43	69	,	,	PUNCT
fbem-4886	43	70	september	september	PROPN
fbem-4886	43	71	30	30	NUM
fbem-4886	43	72	,	,	PUNCT
fbem-4886	43	73	2021	2021	NUM
fbem-4886	43	74	,	,	PUNCT
fbem-4886	43	75	and	and	CCONJ
fbem-4886	43	76	december	december	PROPN
fbem-4886	43	77	31	31	NUM
fbem-4886	43	78	,	,	PUNCT
fbem-4886	43	79	2021	2021	NUM
fbem-4886	43	80	.	.	PUNCT
fbem-4886	44	1	the	the	DET
fbem-4886	44	2	time	time	NOUN
fbem-4886	44	3	selection	selection	NOUN
fbem-4886	44	4	does	do	AUX
fbem-4886	44	5	not	not	PART
fbem-4886	44	6	include	include	VERB
fbem-4886	44	7	march	march	PROPN
fbem-4886	44	8	31	31	NUM
fbem-4886	44	9	,	,	PUNCT
fbem-4886	44	10	2018	2018	NUM
fbem-4886	44	11	(	(	PUNCT
fbem-4886	44	12	i.e.	i.e.	X
fbem-4886	44	13	,	,	PUNCT
fbem-4886	44	14	the	the	DET
fbem-4886	44	15	time	time	NOUN
fbem-4886	44	16	of	of	ADP
fbem-4886	44	17	the	the	DET
fbem-4886	44	18	first	first	ADJ
fbem-4886	44	19	quarterly	quarterly	ADJ
fbem-4886	44	20	report	report	NOUN
fbem-4886	44	21	)	)	PUNCT
fbem-4886	44	22	because	because	SCONJ
fbem-4886	44	23	the	the	DET
fbem-4886	44	24	number	number	NOUN
fbem-4886	44	25	of	of	ADP
fbem-4886	44	26	research	research	NOUN
fbem-4886	44	27	reports	report	NOUN
fbem-4886	44	28	before	before	ADP
fbem-4886	44	29	the	the	DET
fbem-4886	44	30	first	first	ADJ
fbem-4886	44	31	quarter	quarter	NOUN
fbem-4886	44	32	of	of	ADP
fbem-4886	44	33	2018	2018	NUM
fbem-4886	44	34	is	be	AUX
fbem-4886	44	35	only	only	ADV
fbem-4886	44	36	two	two	NUM
fbem-4886	44	37	.	.	PUNCT
fbem-4886	44	38	table	table	NOUN
fbem-4886	44	39	1	1	NUM
fbem-4886	44	40	.	.	PUNCT
fbem-4886	44	41	number	number	NOUN
fbem-4886	44	42	of	of	ADP
fbem-4886	44	43	research	research	NOUN
fbem-4886	44	44	reports	report	NOUN
fbem-4886	44	45	and	and	CCONJ
fbem-4886	44	46	eps	eps	X
fbem-4886	44	47	average	average	ADJ
fbem-4886	44	48	error	error	NOUN
fbem-4886	44	49	rate	rate	NOUN
fbem-4886	44	50	of	of	ADP
fbem-4886	44	51	securities	security	NOUN
fbem-4886	44	52	institutions	institution	NOUN
fbem-4886	44	53	securities	security	NOUN
fbem-4886	44	54	institutions	institution	NOUN
fbem-4886	44	55	number	number	NOUN
fbem-4886	44	56	of	of	ADP
fbem-4886	44	57	research	research	NOUN
fbem-4886	44	58	reports	report	NOUN
fbem-4886	44	59	average	average	ADJ
fbem-4886	44	60	error	error	NOUN
fbem-4886	44	61	rate	rate	NOUN
fbem-4886	44	62	guosen	guosen	NOUN
fbem-4886	44	63	securities	security	NOUN
fbem-4886	44	64	23	23	NUM
fbem-4886	44	65	3.44	3.44	NUM
fbem-4886	44	66	%	%	NOUN
fbem-4886	44	67	sinolink	sinolink	NOUN
fbem-4886	44	68	securities	security	NOUN
fbem-4886	44	69	21	21	NUM
fbem-4886	44	70	2.94	2.94	NUM
fbem-4886	44	71	%	%	NOUN
fbem-4886	44	72	tf	tf	PROPN
fbem-4886	44	73	securities	security	NOUN
fbem-4886	44	74	16	16	NUM
fbem-4886	44	75	4.60	4.60	NUM
fbem-4886	44	76	%	%	NOUN
fbem-4886	44	77	guoyuan	guoyuan	PROPN
fbem-4886	44	78	securities	security	NOUN
fbem-4886	44	79	16	16	NUM
fbem-4886	44	80	1.69	1.69	NUM
fbem-4886	44	81	%	%	NOUN
fbem-4886	44	82	china	china	PROPN
fbem-4886	44	83	galaxy	galaxy	PROPN
fbem-4886	44	84	securities	security	NOUN
fbem-4886	44	85	15	15	NUM
fbem-4886	44	86	1.84	1.84	NUM
fbem-4886	44	87	%	%	NOUN
fbem-4886	44	88	everbright	everbright	ADJ
fbem-4886	44	89	securities	security	NOUN
fbem-4886	44	90	13	13	NUM
fbem-4886	44	91	3.70	3.70	NUM
fbem-4886	44	92	%	%	NOUN
fbem-4886	44	93	southwest	southwest	NOUN
fbem-4886	44	94	securities	security	NOUN
fbem-4886	44	95	12	12	NUM
fbem-4886	44	96	4.16	4.16	NUM
fbem-4886	44	97	%	%	NOUN
fbem-4886	44	98	orient	orient	PROPN
fbem-4886	44	99	securities	security	NOUN
fbem-4886	44	100	10	10	NUM
fbem-4886	44	101	2.82	2.82	NUM
fbem-4886	44	102	%	%	NOUN
fbem-4886	44	103	huaxi	huaxi	ADJ
fbem-4886	44	104	securities	security	NOUN
fbem-4886	44	105	10	10	NUM
fbem-4886	44	106	1.76	1.76	NUM
fbem-4886	44	107	%	%	NOUN
fbem-4886	44	108	shanxi	shanxi	PROPN
fbem-4886	44	109	securities	securities	PROPN
fbem-4886	44	110	10	10	NUM
fbem-4886	44	111	2.53	2.53	NUM
fbem-4886	44	112	%	%	NOUN
fbem-4886	44	113	huajin	huajin	NOUN
fbem-4886	44	114	securities	security	NOUN
fbem-4886	44	115	9	9	NUM
fbem-4886	44	116	2.92	2.92	NUM
fbem-4886	44	117	%	%	NOUN
fbem-4886	44	118	guosheng	guosheng	NOUN
fbem-4886	44	119	securities	security	NOUN
fbem-4886	44	120	9	9	NUM
fbem-4886	44	121	2.54	2.54	NUM
fbem-4886	44	122	%	%	NOUN
fbem-4886	44	123	wanlian	wanlian	ADJ
fbem-4886	44	124	securities	security	NOUN
fbem-4886	44	125	8	8	NUM
fbem-4886	44	126	2.30	2.30	NUM
fbem-4886	44	127	%	%	NOUN
fbem-4886	44	128	soochow	soochow	NOUN
fbem-4886	44	129	securities	security	NOUN
fbem-4886	44	130	8	8	NUM
fbem-4886	44	131	1.18	1.18	NUM
fbem-4886	44	132	%	%	NOUN
fbem-4886	44	133	caitong	caitong	NOUN
fbem-4886	44	134	securities	security	NOUN
fbem-4886	44	135	7	7	NUM
fbem-4886	44	136	3.35	3.35	NUM
fbem-4886	44	137	%	%	NOUN
fbem-4886	44	138	ping	ping	NOUN
fbem-4886	44	139	an	an	DET
fbem-4886	44	140	securities	security	NOUN
fbem-4886	44	141	7	7	NUM
fbem-4886	44	142	3.87	3.87	NUM
fbem-4886	44	143	%	%	NOUN
fbem-4886	44	144	zheshang	zheshang	PROPN
fbem-4886	44	145	securities	securities	PROPN
fbem-4886	44	146	7	7	NUM
fbem-4886	44	147	4.23	4.23	NUM
fbem-4886	44	148	%	%	NOUN
fbem-4886	44	149	boc	boc	PROPN
fbem-4886	44	150	international(china	international(china	PROPN
fbem-4886	44	151	)	)	PUNCT
fbem-4886	44	152	co.	co.	PROPN
fbem-4886	44	153	,	,	PUNCT
fbem-4886	44	154	ltd	ltd	PROPN
fbem-4886	44	155	.	.	PROPN
fbem-4886	44	156	6	6	NUM
fbem-4886	44	157	2.40	2.40	NUM
fbem-4886	44	158	%	%	NOUN
fbem-4886	44	159	dongxing	dongxe	VERB
fbem-4886	44	160	securities	security	NOUN
fbem-4886	44	161	6	6	NUM
fbem-4886	44	162	4.60	4.60	NUM
fbem-4886	44	163	%	%	NOUN
fbem-4886	44	164	eastmoney	eastmoney	NOUN
fbem-4886	44	165	securities	security	NOUN
fbem-4886	44	166	6	6	NUM
fbem-4886	44	167	4.46	4.46	NUM
fbem-4886	44	168	%	%	NOUN
fbem-4886	44	169	chasing	chase	VERB
fbem-4886	44	170	securities	security	NOUN
fbem-4886	44	171	3	3	NUM
fbem-4886	44	172	4.07	4.07	NUM
fbem-4886	44	173	%	%	NOUN
fbem-4886	44	174	huafu	huafu	PROPN
fbem-4886	44	175	securities	security	NOUN
fbem-4886	44	176	3	3	NUM
fbem-4886	44	177	1.74	1.74	NUM
fbem-4886	44	178	%	%	NOUN
fbem-4886	44	179	minsheng	minsheng	PROPN
fbem-4886	44	180	securities	security	NOUN
fbem-4886	44	181	2	2	NUM
fbem-4886	44	182	1.29	1.29	NUM
fbem-4886	44	183	%	%	NOUN
fbem-4886	44	184	cinda	cinda	PROPN
fbem-4886	44	185	securities	securities	PROPN
fbem-4886	44	186	2	2	NUM
fbem-4886	44	187	1.39	1.39	NUM
fbem-4886	44	188	%	%	NOUN
fbem-4886	44	189	shanghai	shanghai	PROPN
fbem-4886	44	190	securities	security	NOUN
fbem-4886	44	191	2	2	NUM
fbem-4886	44	192	0.51	0.51	NUM
fbem-4886	44	193	%	%	NOUN
fbem-4886	44	194	huaan	huaan	PROPN
fbem-4886	44	195	securities	security	NOUN
fbem-4886	44	196	1	1	NUM
fbem-4886	44	197	1.39	1.39	NUM
fbem-4886	44	198	%	%	NOUN
fbem-4886	44	199	kaiyuan	kaiyuan	PROPN
fbem-4886	44	200	securities	security	NOUN
fbem-4886	44	201	1	1	NUM
fbem-4886	44	202	1.39	1.39	NUM
fbem-4886	44	203	%	%	NOUN
fbem-4886	44	204	dongguan	dongguan	PROPN
fbem-4886	44	205	securities	security	NOUN
fbem-4886	44	206	1	1	NUM
fbem-4886	44	207	3.38	3.38	NUM
fbem-4886	44	208	%	%	NOUN
fbem-4886	44	209	3.2	3.2	NUM
fbem-4886	44	210	.	.	PUNCT
fbem-4886	45	1	calculation	calculation	NOUN
fbem-4886	45	2	method	method	NOUN
fbem-4886	45	3	referring	refer	VERB
fbem-4886	45	4	to	to	ADP
fbem-4886	45	5	the	the	DET
fbem-4886	45	6	methods	method	NOUN
fbem-4886	45	7	of	of	ADP
fbem-4886	45	8	kross	kross	PROPN
fbem-4886	45	9	et	et	PROPN
fbem-4886	45	10	al	al	PROPN
fbem-4886	45	11	.	.	PROPN
fbem-4886	45	12	,	,	PUNCT
fbem-4886	45	13	the	the	DET
fbem-4886	45	14	relative	relative	ADJ
fbem-4886	45	15	accuracy	accuracy	NOUN
fbem-4886	45	16	of	of	ADP
fbem-4886	45	17	security	security	NOUN
fbem-4886	45	18	analysts	analyst	NOUN
fbem-4886	45	19	'	'	PART
fbem-4886	45	20	eps	eps	PROPN
fbem-4886	45	21	forecasts	forecast	NOUN
fbem-4886	45	22	is	be	AUX
fbem-4886	45	23	defined	define	VERB
fbem-4886	45	24	as	as	ADP
fbem-4886	45	25	the	the	DET
fbem-4886	45	26	absolute	absolute	ADJ
fbem-4886	45	27	value	value	NOUN
fbem-4886	45	28	of	of	ADP
fbem-4886	45	29	the	the	DET
fbem-4886	45	30	difference	difference	NOUN
fbem-4886	45	31	between	between	ADP
fbem-4886	45	32	actual	actual	ADJ
fbem-4886	45	33	eps	eps	PROPN
fbem-4886	45	34	and	and	CCONJ
fbem-4886	45	35	forecast	forecast	PROPN
fbem-4886	45	36	eps	eps	PROPN
fbem-4886	45	37	as	as	ADP
fbem-4886	45	38	a	a	DET
fbem-4886	45	39	percentage	percentage	NOUN
fbem-4886	45	40	of	of	ADP
fbem-4886	45	41	actual	actual	ADJ
fbem-4886	45	42	eps	ep	NOUN
fbem-4886	45	43	,	,	PUNCT
fbem-4886	45	44	i.e.	i.e.	X
fbem-4886	45	45	,	,	PUNCT
fbem-4886	45	46	𝐴𝐵𝑆𝑃𝐸𝑅	𝐴𝐵𝑆𝑃𝐸𝑅	PROPN
fbem-4886	45	47	161	161	NUM
fbem-4886	45	48	|	|	ADV
fbem-4886	45	49	|	|	ADV
fbem-4886	45	50	.	.	PUNCT
fbem-4886	46	1	where	where	SCONJ
fbem-4886	46	2	apes	ape	NOUN
fbem-4886	46	3	means	mean	VERB
fbem-4886	46	4	proya	proya	PROPN
fbem-4886	46	5	's	's	PART
fbem-4886	46	6	actual	actual	ADJ
fbem-4886	46	7	earnings	earning	NOUN
fbem-4886	46	8	per	per	ADP
fbem-4886	46	9	share	share	NOUN
fbem-4886	46	10	and	and	CCONJ
fbem-4886	46	11	feps	fep	NOUN
fbem-4886	46	12	means	mean	VERB
fbem-4886	46	13	proya	proya	PROPN
fbem-4886	46	14	's	's	PART
fbem-4886	46	15	forecasted	forecast	VERB
fbem-4886	46	16	earnings	earning	NOUN
fbem-4886	46	17	per	per	ADP
fbem-4886	46	18	share	share	NOUN
fbem-4886	46	19	.	.	PUNCT
fbem-4886	47	1	absper	absper	PROPN
fbem-4886	47	2	is	be	AUX
fbem-4886	47	3	used	use	VERB
fbem-4886	47	4	to	to	PART
fbem-4886	47	5	represent	represent	VERB
fbem-4886	47	6	the	the	DET
fbem-4886	47	7	analyst	analyst	NOUN
fbem-4886	47	8	forecast	forecast	NOUN
fbem-4886	47	9	error	error	NOUN
fbem-4886	47	10	rate	rate	NOUN
fbem-4886	47	11	,	,	PUNCT
fbem-4886	47	12	presented	present	VERB
fbem-4886	47	13	as	as	ADP
fbem-4886	47	14	a	a	DET
fbem-4886	47	15	percentage	percentage	NOUN
fbem-4886	47	16	.	.	PUNCT
fbem-4886	48	1	if	if	SCONJ
fbem-4886	48	2	the	the	DET
fbem-4886	48	3	absolute	absolute	ADJ
fbem-4886	48	4	value	value	NOUN
fbem-4886	48	5	is	be	AUX
fbem-4886	48	6	larger	large	ADJ
fbem-4886	48	7	,	,	PUNCT
fbem-4886	48	8	the	the	DET
fbem-4886	48	9	reference	reference	NOUN
fbem-4886	48	10	of	of	ADP
fbem-4886	48	11	analyst	analyst	NOUN
fbem-4886	48	12	research	research	NOUN
fbem-4886	48	13	report	report	NOUN
fbem-4886	48	14	is	be	AUX
fbem-4886	48	15	lower	low	ADJ
fbem-4886	48	16	[	[	X
fbem-4886	48	17	4,9	4,9	NUM
fbem-4886	48	18	-	-	SYM
fbem-4886	48	19	10	10	NUM
fbem-4886	48	20	]	]	PUNCT
fbem-4886	48	21	.	.	PUNCT
fbem-4886	49	1	3.3	3.3	NUM
fbem-4886	49	2	.	.	PUNCT
fbem-4886	50	1	sample	sample	NOUN
fbem-4886	50	2	of	of	ADP
fbem-4886	50	3	securities	security	NOUN
fbem-4886	50	4	institutions	institution	NOUN
fbem-4886	50	5	28	28	NUM
fbem-4886	50	6	securities	security	NOUN
fbem-4886	50	7	institutions	institution	NOUN
fbem-4886	50	8	are	be	AUX
fbem-4886	50	9	listed	list	VERB
fbem-4886	50	10	in	in	ADP
fbem-4886	50	11	descending	descend	VERB
fbem-4886	50	12	order	order	NOUN
fbem-4886	50	13	,	,	PUNCT
fbem-4886	50	14	and	and	CCONJ
fbem-4886	50	15	the	the	DET
fbem-4886	50	16	research	research	NOUN
fbem-4886	50	17	reports	report	NOUN
fbem-4886	50	18	included	include	VERB
fbem-4886	50	19	in	in	ADP
fbem-4886	50	20	the	the	DET
fbem-4886	50	21	statistics	statistic	NOUN
fbem-4886	50	22	are	be	AUX
fbem-4886	50	23	those	those	PRON
fbem-4886	50	24	containing	contain	VERB
fbem-4886	50	25	eps	ep	NOUN
fbem-4886	50	26	forecasts	forecast	NOUN
fbem-4886	50	27	,	,	PUNCT
fbem-4886	50	28	while	while	SCONJ
fbem-4886	50	29	those	those	PRON
fbem-4886	50	30	not	not	PART
fbem-4886	50	31	included	include	VERB
fbem-4886	50	32	are	be	AUX
fbem-4886	50	33	not	not	PART
fbem-4886	50	34	counted	count	VERB
fbem-4886	50	35	.	.	PUNCT
fbem-4886	51	1	data	datum	NOUN
fbem-4886	51	2	from	from	ADP
fbem-4886	51	3	eastmoney	eastmoney	ADJ
fbem-4886	51	4	choice	choice	NOUN
fbem-4886	51	5	.	.	PUNCT
fbem-4886	52	1	4	4	X
fbem-4886	52	2	.	.	X
fbem-4886	52	3	study	study	NOUN
fbem-4886	52	4	results	result	VERB
fbem-4886	52	5	4.1	4.1	NUM
fbem-4886	52	6	.	.	PUNCT
fbem-4886	53	1	changes	change	NOUN
fbem-4886	53	2	in	in	ADP
fbem-4886	53	3	prediction	prediction	NOUN
fbem-4886	53	4	accuracy	accuracy	NOUN
fbem-4886	53	5	within	within	ADP
fbem-4886	53	6	the	the	DET
fbem-4886	53	7	same	same	ADJ
fbem-4886	53	8	year	year	NOUN
fbem-4886	53	9	and	and	CCONJ
fbem-4886	53	10	from	from	ADP
fbem-4886	53	11	year	year	NOUN
fbem-4886	53	12	to	to	ADP
fbem-4886	53	13	year	year	NOUN
fbem-4886	53	14	the	the	DET
fbem-4886	53	15	error	error	NOUN
fbem-4886	53	16	rate	rate	NOUN
fbem-4886	53	17	of	of	ADP
fbem-4886	53	18	analyst	analyst	NOUN
fbem-4886	53	19	forecast	forecast	NOUN
fbem-4886	53	20	results	result	NOUN
fbem-4886	53	21	are	be	AUX
fbem-4886	53	22	used	use	VERB
fbem-4886	53	23	to	to	PART
fbem-4886	53	24	reflect	reflect	VERB
fbem-4886	53	25	the	the	DET
fbem-4886	53	26	year	year	NOUN
fbem-4886	53	27	-	-	PUNCT
fbem-4886	53	28	to	to	ADP
fbem-4886	53	29	-	-	PUNCT
fbem-4886	53	30	year	year	NOUN
fbem-4886	53	31	changes	change	NOUN
fbem-4886	53	32	in	in	ADP
fbem-4886	53	33	the	the	DET
fbem-4886	53	34	business	business	NOUN
fbem-4886	53	35	capabilities	capability	NOUN
fbem-4886	53	36	of	of	ADP
fbem-4886	53	37	analysts	analyst	NOUN
fbem-4886	53	38	.	.	PUNCT
fbem-4886	54	1	the	the	DET
fbem-4886	54	2	most	most	ADV
fbem-4886	54	3	recent	recent	ADJ
fbem-4886	54	4	forecast	forecast	NOUN
fbem-4886	54	5	data	datum	NOUN
fbem-4886	54	6	from	from	ADP
fbem-4886	54	7	march	march	PROPN
fbem-4886	54	8	31	31	NUM
fbem-4886	54	9	,	,	PUNCT
fbem-4886	54	10	june	june	PROPN
fbem-4886	54	11	30	30	NUM
fbem-4886	54	12	,	,	PUNCT
fbem-4886	54	13	september	september	PROPN
fbem-4886	54	14	30	30	NUM
fbem-4886	54	15	and	and	CCONJ
fbem-4886	54	16	december	december	PROPN
fbem-4886	54	17	31	31	NUM
fbem-4886	54	18	(	(	PUNCT
fbem-4886	54	19	quarterly	quarterly	ADJ
fbem-4886	54	20	time	time	NOUN
fbem-4886	54	21	)	)	PUNCT
fbem-4886	54	22	of	of	ADP
fbem-4886	54	23	each	each	DET
fbem-4886	54	24	year	year	NOUN
fbem-4886	54	25	are	be	AUX
fbem-4886	54	26	compared	compare	VERB
fbem-4886	54	27	with	with	ADP
fbem-4886	54	28	the	the	DET
fbem-4886	54	29	real	real	ADJ
fbem-4886	54	30	data	datum	NOUN
fbem-4886	54	31	at	at	ADP
fbem-4886	54	32	the	the	DET
fbem-4886	54	33	end	end	NOUN
fbem-4886	54	34	of	of	ADP
fbem-4886	54	35	the	the	DET
fbem-4886	54	36	current	current	ADJ
fbem-4886	54	37	year	year	NOUN
fbem-4886	54	38	to	to	PART
fbem-4886	54	39	reflect	reflect	VERB
fbem-4886	54	40	the	the	DET
fbem-4886	54	41	change	change	NOUN
fbem-4886	54	42	in	in	ADP
fbem-4886	54	43	forecast	forecast	NOUN
fbem-4886	54	44	error	error	NOUN
fbem-4886	54	45	rate	rate	NOUN
fbem-4886	54	46	within	within	ADP
fbem-4886	54	47	the	the	DET
fbem-4886	54	48	same	same	ADJ
fbem-4886	54	49	year	year	NOUN
fbem-4886	54	50	and	and	CCONJ
fbem-4886	54	51	the	the	DET
fbem-4886	54	52	change	change	NOUN
fbem-4886	54	53	in	in	ADP
fbem-4886	54	54	error	error	NOUN
fbem-4886	54	55	rate	rate	NOUN
fbem-4886	54	56	from	from	ADP
fbem-4886	54	57	year	year	NOUN
fbem-4886	54	58	to	to	ADP
fbem-4886	54	59	year	year	NOUN
fbem-4886	54	60	.	.	PUNCT
fbem-4886	55	1	table	table	NOUN
fbem-4886	55	2	2	2	NUM
fbem-4886	55	3	.	.	PUNCT
fbem-4886	55	4	descriptive	descriptive	ADJ
fbem-4886	55	5	statistics	statistic	NOUN
fbem-4886	55	6	of	of	ADP
fbem-4886	55	7	eps	eps	PROPN
fbem-4886	55	8	prediction	prediction	NOUN
fbem-4886	55	9	error	error	NOUN
fbem-4886	55	10	rate	rate	NOUN
fbem-4886	55	11	year	year	NOUN
fbem-4886	55	12	feps	fep	NOUN
fbem-4886	55	13	(	(	PUNCT
fbem-4886	55	14	yuan	yuan	NOUN
fbem-4886	55	15	)	)	PUNCT
fbem-4886	55	16	aeps	aeps	PROPN
fbem-4886	55	17	(	(	PUNCT
fbem-4886	55	18	yuan	yuan	NOUN
fbem-4886	55	19	)	)	PUNCT
fbem-4886	55	20	total	total	ADJ
fbem-4886	55	21	error	error	NOUN
fbem-4886	55	22	rate	rate	NOUN
fbem-4886	55	23	march	march	PROPN
fbem-4886	55	24	31	31	NUM
fbem-4886	55	25	june	june	PROPN
fbem-4886	55	26	30	30	NUM
fbem-4886	55	27	september	september	PROPN
fbem-4886	55	28	30	30	NUM
fbem-4886	55	29	december	december	PROPN
fbem-4886	55	30	31	31	NUM
fbem-4886	55	31	2018	2018	NUM
fbem-4886	55	32	1.34	1.34	NUM
fbem-4886	55	33	1.44	1.44	NUM
fbem-4886	55	34	9.28	9.28	NUM
fbem-4886	55	35	%	%	NOUN
fbem-4886	55	36	15.97	15.97	NUM
fbem-4886	55	37	%	%	NOUN
fbem-4886	55	38	5.95	5.95	NUM
fbem-4886	55	39	%	%	NOUN
fbem-4886	55	40	5.93	5.93	NUM
fbem-4886	55	41	%	%	NOUN
fbem-4886	55	42	2019	2019	NUM
fbem-4886	55	43	1.84	1.84	NUM
fbem-4886	55	44	1.96	1.96	NUM
fbem-4886	55	45	6.31	6.31	NUM
fbem-4886	55	46	%	%	NOUN
fbem-4886	55	47	10.77	10.77	NUM
fbem-4886	55	48	%	%	NOUN
fbem-4886	55	49	5.14	5.14	NUM
fbem-4886	55	50	%	%	NOUN
fbem-4886	55	51	4.60	4.60	NUM
fbem-4886	55	52	%	%	NOUN
fbem-4886	55	53	4.71	4.71	NUM
fbem-4886	55	54	%	%	NOUN
fbem-4886	55	55	2020	2020	NUM
fbem-4886	55	56	2.41	2.41	NUM
fbem-4886	55	57	2.37	2.37	NUM
fbem-4886	55	58	3.37	3.37	NUM
fbem-4886	55	59	%	%	NOUN
fbem-4886	55	60	6.00	6.00	NUM
fbem-4886	55	61	%	%	NOUN
fbem-4886	55	62	3.21	3.21	NUM
fbem-4886	55	63	%	%	NOUN
fbem-4886	55	64	2.62	2.62	NUM
fbem-4886	55	65	%	%	NOUN
fbem-4886	55	66	2.19	2.19	NUM
fbem-4886	55	67	%	%	NOUN
fbem-4886	55	68	2021	2021	NUM
fbem-4886	55	69	3.01	3.01	NUM
fbem-4886	55	70	2.87	2.87	NUM
fbem-4886	55	71	4.88	4.88	NUM
fbem-4886	55	72	%	%	NOUN
fbem-4886	55	73	6.99	6.99	NUM
fbem-4886	55	74	%	%	NOUN
fbem-4886	55	75	5.14	5.14	NUM
fbem-4886	55	76	%	%	NOUN
fbem-4886	55	77	4.16	4.16	NUM
fbem-4886	55	78	%	%	NOUN
fbem-4886	55	79	3.59	3.59	NUM
fbem-4886	55	80	%	%	NOUN
fbem-4886	55	81	in	in	ADP
fbem-4886	55	82	general	general	ADJ
fbem-4886	55	83	,	,	PUNCT
fbem-4886	55	84	the	the	DET
fbem-4886	55	85	average	average	ADJ
fbem-4886	55	86	error	error	NOUN
fbem-4886	55	87	rate	rate	NOUN
fbem-4886	55	88	decreases	decrease	VERB
fbem-4886	55	89	quarter	quarter	NOUN
fbem-4886	55	90	by	by	ADP
fbem-4886	55	91	quarter	quarter	NOUN
fbem-4886	55	92	over	over	ADP
fbem-4886	55	93	the	the	DET
fbem-4886	55	94	same	same	ADJ
fbem-4886	55	95	year	year	NOUN
fbem-4886	55	96	and	and	CCONJ
fbem-4886	55	97	is	be	AUX
fbem-4886	55	98	lowest	low	ADJ
fbem-4886	55	99	at	at	ADP
fbem-4886	55	100	the	the	DET
fbem-4886	55	101	end	end	NOUN
fbem-4886	55	102	of	of	ADP
fbem-4886	55	103	the	the	DET
fbem-4886	55	104	year	year	NOUN
fbem-4886	55	105	.	.	PUNCT
fbem-4886	56	1	the	the	DET
fbem-4886	56	2	total	total	ADJ
fbem-4886	56	3	error	error	NOUN
fbem-4886	56	4	rate	rate	NOUN
fbem-4886	56	5	for	for	ADP
fbem-4886	56	6	each	each	DET
fbem-4886	56	7	year	year	NOUN
fbem-4886	56	8	is	be	AUX
fbem-4886	56	9	less	less	ADJ
fbem-4886	56	10	than	than	ADP
fbem-4886	56	11	10	10	NUM
fbem-4886	56	12	%	%	NOUN
fbem-4886	56	13	across	across	ADP
fbem-4886	56	14	years	year	NOUN
fbem-4886	56	15	,	,	PUNCT
fbem-4886	56	16	with	with	ADP
fbem-4886	56	17	a	a	DET
fbem-4886	56	18	decreasing	decrease	VERB
fbem-4886	56	19	trend	trend	NOUN
fbem-4886	56	20	,	,	PUNCT
fbem-4886	56	21	although	although	SCONJ
fbem-4886	56	22	the	the	DET
fbem-4886	56	23	total	total	ADJ
fbem-4886	56	24	error	error	NOUN
fbem-4886	56	25	rate	rate	NOUN
fbem-4886	56	26	for	for	ADP
fbem-4886	56	27	2021	2021	NUM
fbem-4886	56	28	is	be	AUX
fbem-4886	56	29	greater	great	ADJ
fbem-4886	56	30	than	than	ADP
fbem-4886	56	31	that	that	PRON
fbem-4886	56	32	for	for	ADP
fbem-4886	56	33	2020	2020	NUM
fbem-4886	56	34	;	;	PUNCT
fbem-4886	56	35	and	and	CCONJ
fbem-4886	56	36	the	the	DET
fbem-4886	56	37	difference	difference	NOUN
fbem-4886	56	38	in	in	ADP
fbem-4886	56	39	error	error	NOUN
fbem-4886	56	40	rates	rate	NOUN
fbem-4886	56	41	between	between	ADP
fbem-4886	56	42	quarters	quarter	NOUN
fbem-4886	56	43	becomes	become	VERB
fbem-4886	56	44	smaller	small	ADJ
fbem-4886	56	45	as	as	SCONJ
fbem-4886	56	46	the	the	DET
fbem-4886	56	47	year	year	NOUN
fbem-4886	56	48	progresses	progress	VERB
fbem-4886	56	49	,	,	PUNCT
fbem-4886	56	50	implying	imply	VERB
fbem-4886	56	51	that	that	SCONJ
fbem-4886	56	52	the	the	DET
fbem-4886	56	53	analysts	analyst	NOUN
fbem-4886	56	54	'	'	PART
fbem-4886	56	55	forecasts	forecast	NOUN
fbem-4886	56	56	are	be	AUX
fbem-4886	56	57	more	more	ADV
fbem-4886	56	58	accurate	accurate	ADJ
fbem-4886	56	59	.	.	PUNCT
fbem-4886	57	1	4.2	4.2	NUM
fbem-4886	57	2	.	.	PUNCT
fbem-4886	58	1	the	the	DET
fbem-4886	58	2	relationship	relationship	NOUN
fbem-4886	58	3	between	between	ADP
fbem-4886	58	4	the	the	DET
fbem-4886	58	5	size	size	NOUN
fbem-4886	58	6	of	of	ADP
fbem-4886	58	7	securities	security	NOUN
fbem-4886	58	8	institutions	institution	NOUN
fbem-4886	58	9	and	and	CCONJ
fbem-4886	58	10	the	the	DET
fbem-4886	58	11	accuracy	accuracy	NOUN
fbem-4886	58	12	of	of	ADP
fbem-4886	58	13	analyst	analyst	NOUN
fbem-4886	58	14	research	research	NOUN
fbem-4886	58	15	reports	report	VERB
fbem-4886	58	16	a	a	DET
fbem-4886	58	17	total	total	NOUN
fbem-4886	58	18	of	of	ADP
fbem-4886	58	19	28	28	NUM
fbem-4886	58	20	securities	security	NOUN
fbem-4886	58	21	firms	firm	NOUN
fbem-4886	58	22	are	be	AUX
fbem-4886	58	23	involved	involve	VERB
fbem-4886	58	24	,	,	PUNCT
fbem-4886	58	25	all	all	PRON
fbem-4886	58	26	of	of	ADP
fbem-4886	58	27	which	which	PRON
fbem-4886	58	28	are	be	AUX
fbem-4886	58	29	classified	classify	VERB
fbem-4886	58	30	into	into	ADP
fbem-4886	58	31	three	three	NUM
fbem-4886	58	32	types	type	NOUN
fbem-4886	58	33	in	in	ADP
fbem-4886	58	34	this	this	DET
fbem-4886	58	35	paper	paper	NOUN
fbem-4886	58	36	according	accord	VERB
fbem-4886	58	37	to	to	ADP
fbem-4886	58	38	their	their	PRON
fbem-4886	58	39	registered	register	VERB
fbem-4886	58	40	capital	capital	NOUN
fbem-4886	58	41	:	:	PUNCT
fbem-4886	58	42	large	large	ADJ
fbem-4886	58	43	,	,	PUNCT
fbem-4886	58	44	medium	medium	ADJ
fbem-4886	58	45	and	and	CCONJ
fbem-4886	58	46	small	small	ADJ
fbem-4886	58	47	.	.	PUNCT
fbem-4886	59	1	the	the	DET
fbem-4886	59	2	average	average	ADJ
fbem-4886	59	3	forecast	forecast	NOUN
fbem-4886	59	4	error	error	NOUN
fbem-4886	59	5	rate	rate	NOUN
fbem-4886	59	6	for	for	ADP
fbem-4886	59	7	the	the	DET
fbem-4886	59	8	large	large	ADJ
fbem-4886	59	9	,	,	PUNCT
fbem-4886	59	10	medium	medium	ADJ
fbem-4886	59	11	and	and	CCONJ
fbem-4886	59	12	small	small	ADJ
fbem-4886	59	13	institution	institution	NOUN
fbem-4886	59	14	is	be	AUX
fbem-4886	59	15	:	:	PUNCT
fbem-4886	59	16	3.39	3.39	NUM
fbem-4886	59	17	%	%	NOUN
fbem-4886	59	18	,	,	PUNCT
fbem-4886	59	19	2.56	2.56	NUM
fbem-4886	59	20	%	%	NOUN
fbem-4886	59	21	and	and	CCONJ
fbem-4886	59	22	2.74	2.74	NUM
fbem-4886	59	23	%	%	NOUN
fbem-4886	59	24	.	.	PUNCT
fbem-4886	60	1	from	from	ADP
fbem-4886	60	2	the	the	DET
fbem-4886	60	3	results	result	NOUN
fbem-4886	60	4	,	,	PUNCT
fbem-4886	60	5	the	the	DET
fbem-4886	60	6	average	average	ADJ
fbem-4886	60	7	prediction	prediction	NOUN
fbem-4886	60	8	error	error	NOUN
fbem-4886	60	9	rate	rate	NOUN
fbem-4886	60	10	of	of	ADP
fbem-4886	60	11	medium	medium	ADJ
fbem-4886	60	12	-	-	PUNCT
fbem-4886	60	13	sized	sized	ADJ
fbem-4886	60	14	institutions	institution	NOUN
fbem-4886	60	15	is	be	AUX
fbem-4886	60	16	the	the	DET
fbem-4886	60	17	lowest	low	ADJ
fbem-4886	60	18	.	.	PUNCT
fbem-4886	61	1	4.3	4.3	NUM
fbem-4886	61	2	.	.	PUNCT
fbem-4886	62	1	the	the	DET
fbem-4886	62	2	relationship	relationship	NOUN
fbem-4886	62	3	between	between	ADP
fbem-4886	62	4	the	the	DET
fbem-4886	62	5	length	length	NOUN
fbem-4886	62	6	of	of	ADP
fbem-4886	62	7	tracking	tracking	NOUN
fbem-4886	62	8	time	time	NOUN
fbem-4886	62	9	and	and	CCONJ
fbem-4886	62	10	the	the	DET
fbem-4886	62	11	forecast	forecast	NOUN
fbem-4886	62	12	accuracy	accuracy	NOUN
fbem-4886	62	13	of	of	ADP
fbem-4886	62	14	research	research	NOUN
fbem-4886	62	15	reports	report	VERB
fbem-4886	62	16	the	the	DET
fbem-4886	62	17	relationship	relationship	NOUN
fbem-4886	62	18	between	between	ADP
fbem-4886	62	19	the	the	DET
fbem-4886	62	20	accuracy	accuracy	NOUN
fbem-4886	62	21	of	of	ADP
fbem-4886	62	22	analysts	analyst	NOUN
fbem-4886	62	23	'	'	PART
fbem-4886	62	24	forecasts	forecast	NOUN
fbem-4886	62	25	and	and	CCONJ
fbem-4886	62	26	the	the	DET
fbem-4886	62	27	length	length	NOUN
fbem-4886	62	28	of	of	ADP
fbem-4886	62	29	time	time	NOUN
fbem-4886	62	30	they	they	PRON
fbem-4886	62	31	have	have	AUX
fbem-4886	62	32	been	be	AUX
fbem-4886	62	33	following	follow	VERB
fbem-4886	62	34	the	the	DET
fbem-4886	62	35	company	company	NOUN
fbem-4886	62	36	is	be	AUX
fbem-4886	62	37	analyzed	analyze	VERB
fbem-4886	62	38	by	by	ADP
fbem-4886	62	39	using	use	VERB
fbem-4886	62	40	the	the	DET
fbem-4886	62	41	number	number	NOUN
fbem-4886	62	42	of	of	ADP
fbem-4886	62	43	research	research	NOUN
fbem-4886	62	44	reports	report	NOUN
fbem-4886	62	45	published	publish	VERB
fbem-4886	62	46	by	by	ADP
fbem-4886	62	47	one	one	NUM
fbem-4886	62	48	analyst	analyst	NOUN
fbem-4886	62	49	as	as	ADP
fbem-4886	62	50	the	the	DET
fbem-4886	62	51	basis	basis	NOUN
fbem-4886	62	52	for	for	ADP
fbem-4886	62	53	determining	determine	VERB
fbem-4886	62	54	the	the	DET
fbem-4886	62	55	length	length	NOUN
fbem-4886	62	56	of	of	ADP
fbem-4886	62	57	time	time	NOUN
fbem-4886	62	58	to	to	PART
fbem-4886	62	59	follow	follow	VERB
fbem-4886	62	60	the	the	DET
fbem-4886	62	61	change	change	NOUN
fbem-4886	62	62	in	in	ADP
fbem-4886	62	63	proya	proya	PROPN
fbem-4886	62	64	's	's	PART
fbem-4886	62	65	data	datum	NOUN
fbem-4886	62	66	.	.	PUNCT
fbem-4886	63	1	and	and	CCONJ
fbem-4886	63	2	the	the	DET
fbem-4886	63	3	average	average	ADJ
fbem-4886	63	4	error	error	NOUN
fbem-4886	63	5	rate	rate	NOUN
fbem-4886	63	6	is	be	AUX
fbem-4886	63	7	2.54	2.54	NUM
fbem-4886	63	8	%	%	NOUN
fbem-4886	63	9	for	for	ADP
fbem-4886	63	10	reports	report	NOUN
fbem-4886	63	11	whose	whose	DET
fbem-4886	63	12	number	number	NOUN
fbem-4886	63	13	is	be	AUX
fbem-4886	63	14	equal	equal	ADJ
fbem-4886	63	15	and	and	CCONJ
fbem-4886	63	16	more	more	ADJ
fbem-4886	63	17	than	than	ADP
fbem-4886	63	18	20	20	NUM
fbem-4886	63	19	;	;	PUNCT
fbem-4886	63	20	3.43	3.43	NUM
fbem-4886	63	21	%	%	NOUN
fbem-4886	63	22	for	for	ADP
fbem-4886	63	23	reports	report	NOUN
fbem-4886	63	24	whose	whose	DET
fbem-4886	63	25	number	number	NOUN
fbem-4886	63	26	is	be	AUX
fbem-4886	63	27	between	between	ADP
fbem-4886	63	28	10	10	NUM
fbem-4886	63	29	and	and	CCONJ
fbem-4886	63	30	20	20	NUM
fbem-4886	63	31	;	;	PUNCT
fbem-4886	63	32	and	and	CCONJ
fbem-4886	63	33	2.98	2.98	NUM
fbem-4886	63	34	%	%	NOUN
fbem-4886	63	35	for	for	ADP
fbem-4886	63	36	reports	report	NOUN
fbem-4886	63	37	whose	whose	DET
fbem-4886	63	38	number	number	NOUN
fbem-4886	63	39	is	be	AUX
fbem-4886	63	40	less	less	ADJ
fbem-4886	63	41	than	than	ADP
fbem-4886	63	42	or	or	CCONJ
fbem-4886	63	43	equal	equal	ADJ
fbem-4886	63	44	to	to	ADP
fbem-4886	63	45	10	10	NUM
fbem-4886	63	46	.	.	PUNCT
fbem-4886	64	1	from	from	ADP
fbem-4886	64	2	the	the	DET
fbem-4886	64	3	results	result	NOUN
fbem-4886	64	4	,	,	PUNCT
fbem-4886	64	5	although	although	SCONJ
fbem-4886	64	6	the	the	DET
fbem-4886	64	7	average	average	ADJ
fbem-4886	64	8	error	error	NOUN
fbem-4886	64	9	rates	rate	NOUN
fbem-4886	64	10	of	of	ADP
fbem-4886	64	11	the	the	DET
fbem-4886	64	12	three	three	NUM
fbem-4886	64	13	intervals	interval	NOUN
fbem-4886	64	14	do	do	AUX
fbem-4886	64	15	not	not	PART
fbem-4886	64	16	differ	differ	VERB
fbem-4886	64	17	significantly	significantly	ADV
fbem-4886	64	18	,	,	PUNCT
fbem-4886	64	19	the	the	DET
fbem-4886	64	20	results	result	NOUN
fbem-4886	64	21	generally	generally	ADV
fbem-4886	64	22	present	present	ADJ
fbem-4886	64	23	that	that	SCONJ
fbem-4886	64	24	the	the	DET
fbem-4886	64	25	analysts	analyst	NOUN
fbem-4886	64	26	who	who	PRON
fbem-4886	64	27	publish	publish	VERB
fbem-4886	64	28	relatively	relatively	ADV
fbem-4886	64	29	more	more	ADJ
fbem-4886	64	30	research	research	NOUN
fbem-4886	64	31	reports	report	NOUN
fbem-4886	64	32	will	will	AUX
fbem-4886	64	33	have	have	VERB
fbem-4886	64	34	a	a	DET
fbem-4886	64	35	relatively	relatively	ADV
fbem-4886	64	36	smaller	small	ADJ
fbem-4886	64	37	average	average	ADJ
fbem-4886	64	38	error	error	NOUN
fbem-4886	64	39	rate	rate	NOUN
fbem-4886	64	40	.	.	PUNCT
fbem-4886	65	1	5	5	X
fbem-4886	65	2	.	.	X
fbem-4886	65	3	conclusions	conclusion	NOUN
fbem-4886	65	4	by	by	ADP
fbem-4886	65	5	examining	examine	VERB
fbem-4886	65	6	the	the	DET
fbem-4886	65	7	eps	eps	PROPN
fbem-4886	65	8	forecasting	forecasting	NOUN
fbem-4886	65	9	results	result	NOUN
fbem-4886	65	10	,	,	PUNCT
fbem-4886	65	11	the	the	DET
fbem-4886	65	12	following	follow	VERB
fbem-4886	65	13	conclusions	conclusion	NOUN
fbem-4886	65	14	are	be	AUX
fbem-4886	65	15	obtained	obtain	VERB
fbem-4886	65	16	:	:	PUNCT
fbem-4886	65	17	firstly	firstly	ADV
fbem-4886	65	18	,	,	PUNCT
fbem-4886	65	19	the	the	DET
fbem-4886	65	20	total	total	ADJ
fbem-4886	65	21	error	error	NOUN
fbem-4886	65	22	rate	rate	NOUN
fbem-4886	65	23	of	of	ADP
fbem-4886	65	24	different	different	ADJ
fbem-4886	65	25	years	year	NOUN
fbem-4886	65	26	is	be	AUX
fbem-4886	65	27	less	less	ADJ
fbem-4886	65	28	than	than	ADP
fbem-4886	65	29	10	10	NUM
fbem-4886	65	30	%	%	NOUN
fbem-4886	65	31	,	,	PUNCT
fbem-4886	65	32	and	and	CCONJ
fbem-4886	65	33	the	the	PRON
fbem-4886	65	34	closer	close	ADV
fbem-4886	65	35	the	the	DET
fbem-4886	65	36	year	year	NOUN
fbem-4886	65	37	is	be	AUX
fbem-4886	65	38	to	to	ADP
fbem-4886	65	39	the	the	DET
fbem-4886	65	40	present	present	NOUN
fbem-4886	65	41	,	,	PUNCT
fbem-4886	65	42	the	the	DET
fbem-4886	65	43	more	more	ADV
fbem-4886	65	44	accurate	accurate	ADJ
fbem-4886	65	45	the	the	DET
fbem-4886	65	46	forecast	forecast	NOUN
fbem-4886	65	47	results	result	NOUN
fbem-4886	65	48	are	be	AUX
fbem-4886	65	49	;	;	PUNCT
fbem-4886	65	50	the	the	PRON
fbem-4886	65	51	closer	close	ADJ
fbem-4886	65	52	to	to	ADP
fbem-4886	65	53	the	the	DET
fbem-4886	65	54	end	end	NOUN
fbem-4886	65	55	of	of	ADP
fbem-4886	65	56	the	the	DET
fbem-4886	65	57	year	year	NOUN
fbem-4886	65	58	in	in	ADP
fbem-4886	65	59	the	the	DET
fbem-4886	65	60	same	same	ADJ
fbem-4886	65	61	year	year	NOUN
fbem-4886	65	62	,	,	PUNCT
fbem-4886	65	63	the	the	DET
fbem-4886	65	64	more	more	ADV
fbem-4886	65	65	accurate	accurate	ADJ
fbem-4886	65	66	the	the	DET
fbem-4886	65	67	forecast	forecast	NOUN
fbem-4886	65	68	results	result	NOUN
fbem-4886	65	69	are	be	AUX
fbem-4886	65	70	.	.	PUNCT
fbem-4886	66	1	secondly	secondly	ADV
fbem-4886	66	2	,	,	PUNCT
fbem-4886	66	3	the	the	DET
fbem-4886	66	4	size	size	NOUN
fbem-4886	66	5	of	of	ADP
fbem-4886	66	6	the	the	DET
fbem-4886	66	7	institution	institution	NOUN
fbem-4886	66	8	has	have	VERB
fbem-4886	66	9	little	little	ADJ
fbem-4886	66	10	influence	influence	NOUN
fbem-4886	66	11	on	on	ADP
fbem-4886	66	12	the	the	DET
fbem-4886	66	13	forecast	forecast	NOUN
fbem-4886	66	14	error	error	NOUN
fbem-4886	66	15	rate	rate	NOUN
fbem-4886	66	16	,	,	PUNCT
fbem-4886	66	17	and	and	CCONJ
fbem-4886	66	18	the	the	DET
fbem-4886	66	19	forecast	forecast	NOUN
fbem-4886	66	20	results	result	NOUN
fbem-4886	66	21	of	of	ADP
fbem-4886	66	22	medium	medium	ADJ
fbem-4886	66	23	-	-	PUNCT
fbem-4886	66	24	sized	sized	ADJ
fbem-4886	66	25	institutions	institution	NOUN
fbem-4886	66	26	are	be	AUX
fbem-4886	66	27	more	more	ADV
fbem-4886	66	28	accurate	accurate	ADJ
fbem-4886	66	29	.	.	PUNCT
fbem-4886	67	1	finally	finally	ADV
fbem-4886	67	2	,	,	PUNCT
fbem-4886	67	3	the	the	PRON
fbem-4886	67	4	longer	long	ADJ
fbem-4886	67	5	an	an	DET
fbem-4886	67	6	analyst	analyst	NOUN
fbem-4886	67	7	follows	follow	VERB
fbem-4886	67	8	a	a	DET
fbem-4886	67	9	company	company	NOUN
fbem-4886	67	10	,	,	PUNCT
fbem-4886	67	11	the	the	PRON
fbem-4886	67	12	lower	low	ADJ
fbem-4886	67	13	the	the	DET
fbem-4886	67	14	forecast	forecast	NOUN
fbem-4886	67	15	error	error	NOUN
fbem-4886	67	16	rate	rate	NOUN
fbem-4886	67	17	and	and	CCONJ
fbem-4886	67	18	the	the	DET
fbem-4886	67	19	more	more	ADV
fbem-4886	67	20	accurate	accurate	ADJ
fbem-4886	67	21	it	it	PRON
fbem-4886	67	22	is	be	AUX
fbem-4886	67	23	.	.	PUNCT
fbem-4886	68	1	therefore	therefore	ADV
fbem-4886	68	2	,	,	PUNCT
fbem-4886	68	3	investors	investor	NOUN
fbem-4886	68	4	or	or	CCONJ
fbem-4886	68	5	other	other	ADJ
fbem-4886	68	6	users	user	NOUN
fbem-4886	68	7	can	can	AUX
fbem-4886	68	8	refer	refer	VERB
fbem-4886	68	9	to	to	ADP
fbem-4886	68	10	the	the	DET
fbem-4886	68	11	analysts	analyst	NOUN
fbem-4886	68	12	'	'	PART
fbem-4886	68	13	research	research	NOUN
fbem-4886	68	14	reports	report	NOUN
fbem-4886	68	15	with	with	ADP
fbem-4886	68	16	newer	new	ADJ
fbem-4886	68	17	years	year	NOUN
fbem-4886	68	18	and	and	CCONJ
fbem-4886	68	19	relatively	relatively	ADV
fbem-4886	68	20	later	later	ADJ
fbem-4886	68	21	months	month	NOUN
fbem-4886	68	22	,	,	PUNCT
fbem-4886	68	23	while	while	SCONJ
fbem-4886	68	24	the	the	DET
fbem-4886	68	25	length	length	NOUN
fbem-4886	68	26	of	of	ADP
fbem-4886	68	27	time	time	NOUN
fbem-4886	68	28	the	the	DET
fbem-4886	68	29	analyst	analyst	NOUN
fbem-4886	68	30	has	have	AUX
fbem-4886	68	31	been	be	AUX
fbem-4886	68	32	tracking	track	VERB
fbem-4886	68	33	the	the	DET
fbem-4886	68	34	company	company	NOUN
fbem-4886	68	35	can	can	AUX
fbem-4886	68	36	be	be	AUX
fbem-4886	68	37	added	add	VERB
fbem-4886	68	38	as	as	ADP
fbem-4886	68	39	one	one	NUM
fbem-4886	68	40	of	of	ADP
fbem-4886	68	41	the	the	DET
fbem-4886	68	42	reference	reference	NOUN
fbem-4886	68	43	conditions	condition	NOUN
fbem-4886	68	44	.	.	PUNCT
fbem-4886	69	1	references	reference	NOUN
fbem-4886	69	2	[	[	X
fbem-4886	69	3	1	1	NUM
fbem-4886	69	4	]	]	X
fbem-4886	69	5	barton	barton	PROPN
fbem-4886	69	6	,	,	PUNCT
fbem-4886	69	7	j.	j.	PROPN
fbem-4886	69	8	,	,	PUNCT
fbem-4886	69	9	&	&	CCONJ
fbem-4886	69	10	mercer	mercer	PROPN
fbem-4886	69	11	,	,	PUNCT
fbem-4886	69	12	m.	m.	NOUN
fbem-4886	69	13	(	(	PUNCT
fbem-4886	69	14	2005	2005	NUM
fbem-4886	69	15	)	)	PUNCT
fbem-4886	69	16	.	.	PUNCT
fbem-4886	70	1	to	to	PART
fbem-4886	70	2	blame	blame	VERB
fbem-4886	70	3	or	or	CCONJ
fbem-4886	70	4	not	not	PART
fbem-4886	70	5	to	to	PART
fbem-4886	70	6	blame	blame	VERB
fbem-4886	70	7	:	:	PUNCT
fbem-4886	70	8	analysts	analyst	NOUN
fbem-4886	70	9	’	’	PART
fbem-4886	70	10	reactions	reaction	NOUN
fbem-4886	70	11	to	to	ADP
fbem-4886	70	12	external	external	ADJ
fbem-4886	70	13	explanations	explanation	NOUN
fbem-4886	70	14	for	for	ADP
fbem-4886	70	15	poor	poor	ADJ
fbem-4886	70	16	financial	financial	ADJ
fbem-4886	70	17	performance	performance	NOUN
fbem-4886	70	18	.	.	PUNCT
fbem-4886	71	1	journal	journal	NOUN
fbem-4886	71	2	of	of	ADP
fbem-4886	71	3	accounting	accounting	NOUN
fbem-4886	71	4	and	and	CCONJ
fbem-4886	71	5	economics	economic	NOUN
fbem-4886	71	6	,	,	PUNCT
fbem-4886	71	7	39(3	39(3	NUM
fbem-4886	71	8	)	)	PUNCT
fbem-4886	71	9	,	,	PUNCT
fbem-4886	71	10	509	509	NUM
fbem-4886	71	11	-	-	SYM
fbem-4886	71	12	533	533	NUM
fbem-4886	71	13	.	.	PUNCT
fbem-4886	72	1	[	[	X
fbem-4886	72	2	2	2	X
fbem-4886	72	3	]	]	X
fbem-4886	72	4	huang	huang	PROPN
fbem-4886	72	5	jing	jing	PROPN
fbem-4886	72	6	&	&	CCONJ
fbem-4886	72	7	dong	dong	PROPN
fbem-4886	72	8	xiuliang	xiuliang	PROPN
fbem-4886	72	9	.	.	PUNCT
fbem-4886	73	1	(	(	PUNCT
fbem-4886	73	2	2005	2005	NUM
fbem-4886	73	3	)	)	PUNCT
fbem-4886	73	4	.	.	PUNCT
fbem-4886	74	1	the	the	DET
fbem-4886	74	2	empirical	empirical	ADJ
fbem-4886	74	3	study	study	NOUN
fbem-4886	74	4	on	on	ADP
fbem-4886	74	5	the	the	DET
fbem-4886	74	6	security	security	NOUN
fbem-4886	74	7	analysts	analyst	NOUN
fbem-4886	74	8	'	'	PART
fbem-4886	74	9	ability	ability	NOUN
fbem-4886	74	10	of	of	ADP
fbem-4886	74	11	stock	stock	NOUN
fbem-4886	74	12	recommendation	recommendation	NOUN
fbem-4886	74	13	and	and	CCONJ
fbem-4886	74	14	earnings	earning	NOUN
fbem-4886	74	15	forecasts	forecast	NOUN
fbem-4886	74	16	.	.	PUNCT
fbem-4886	75	1	journal	journal	PROPN
fbem-4886	75	2	of	of	ADP
fbem-4886	75	3	shanghai	shanghai	PROPN
fbem-4886	75	4	lixin	lixin	PROPN
fbem-4886	75	5	university	university	PROPN
fbem-4886	75	6	of	of	ADP
fbem-4886	75	7	commerce	commerce	PROPN
fbem-4886	75	8	,	,	PUNCT
fbem-4886	75	9	19(5	19(5	NUM
fbem-4886	75	10	)	)	PUNCT
fbem-4886	75	11	,	,	PUNCT
fbem-4886	75	12	35	35	NUM
fbem-4886	75	13	-	-	SYM
fbem-4886	75	14	40	40	NUM
fbem-4886	75	15	.	.	PUNCT
fbem-4886	76	1	[	[	X
fbem-4886	76	2	3	3	NUM
fbem-4886	76	3	]	]	X
fbem-4886	76	4	brown	brown	PROPN
fbem-4886	76	5	,	,	PUNCT
fbem-4886	76	6	l.	l.	PROPN
fbem-4886	76	7	d.	d.	PROPN
fbem-4886	76	8	,	,	PUNCT
fbem-4886	76	9	hugon	hugon	PROPN
fbem-4886	76	10	,	,	PUNCT
fbem-4886	76	11	a.	a.	PROPN
fbem-4886	76	12	,	,	PUNCT
fbem-4886	76	13	&	&	CCONJ
fbem-4886	76	14	lu	lu	PROPN
fbem-4886	76	15	,	,	PUNCT
fbem-4886	76	16	h.	h.	PROPN
fbem-4886	76	17	(	(	PUNCT
fbem-4886	76	18	2010	2010	NUM
fbem-4886	76	19	)	)	PUNCT
fbem-4886	76	20	.	.	PUNCT
fbem-4886	77	1	brokerage	brokerage	NOUN
fbem-4886	77	2	industry	industry	NOUN
fbem-4886	77	3	self‐regulation	self‐regulation	NOUN
fbem-4886	77	4	:	:	PUNCT
fbem-4886	77	5	the	the	DET
fbem-4886	77	6	case	case	NOUN
fbem-4886	77	7	of	of	ADP
fbem-4886	77	8	analysts	analyst	NOUN
fbem-4886	77	9	’	’	PART
fbem-4886	77	10	background	background	NOUN
fbem-4886	77	11	disclosures	disclosure	NOUN
fbem-4886	77	12	.	.	PUNCT
fbem-4886	78	1	contemporary	contemporary	ADJ
fbem-4886	78	2	accounting	accounting	NOUN
fbem-4886	78	3	research	research	NOUN
fbem-4886	78	4	,	,	PUNCT
fbem-4886	78	5	27(4	27(4	PROPN
fbem-4886	78	6	)	)	PUNCT
fbem-4886	78	7	,	,	PUNCT
fbem-4886	78	8	1025	1025	NUM
fbem-4886	78	9	-	-	SYM
fbem-4886	78	10	1062	1062	NUM
fbem-4886	78	11	.	.	PUNCT
fbem-4886	79	1	[	[	X
fbem-4886	79	2	4	4	NUM
fbem-4886	79	3	]	]	SYM
fbem-4886	79	4	kross	kross	PROPN
fbem-4886	79	5	,	,	PUNCT
fbem-4886	79	6	w.	w.	PROPN
fbem-4886	79	7	,	,	PUNCT
fbem-4886	79	8	ro	ro	PROPN
fbem-4886	79	9	,	,	PUNCT
fbem-4886	79	10	b.	b.	PROPN
fbem-4886	79	11	,	,	PUNCT
fbem-4886	79	12	&	&	CCONJ
fbem-4886	79	13	schroeder	schroeder	PROPN
fbem-4886	79	14	,	,	PUNCT
fbem-4886	79	15	d.	d.	PROPN
fbem-4886	79	16	(	(	PUNCT
fbem-4886	79	17	1990	1990	NUM
fbem-4886	79	18	)	)	PUNCT
fbem-4886	79	19	.	.	PUNCT
fbem-4886	80	1	earnings	earning	NOUN
fbem-4886	80	2	expectations	expectation	NOUN
fbem-4886	80	3	:	:	PUNCT
fbem-4886	80	4	the	the	DET
fbem-4886	80	5	analysts	analyst	NOUN
fbem-4886	80	6	’	’	PART
fbem-4886	80	7	information	information	NOUN
fbem-4886	80	8	advantage	advantage	NOUN
fbem-4886	80	9	.	.	PUNCT
fbem-4886	81	1	the	the	DET
fbem-4886	81	2	account	account	NOUN
fbem-4886	81	3	review	review	NOUN
fbem-4886	81	4	,	,	PUNCT
fbem-4886	81	5	65(2	65(2	NOUN
fbem-4886	81	6	)	)	PUNCT
fbem-4886	81	7	,	,	PUNCT
fbem-4886	81	8	461	461	NUM
fbem-4886	81	9	-	-	SYM
fbem-4886	81	10	476	476	NUM
fbem-4886	81	11	.	.	PUNCT
fbem-4886	82	1	[	[	X
fbem-4886	82	2	5	5	NUM
fbem-4886	82	3	]	]	PUNCT
fbem-4886	82	4	venturini	venturini	NOUN
fbem-4886	82	5	,	,	PUNCT
fbem-4886	82	6	l.	l.	PROPN
fbem-4886	82	7	d.	d.	PROPN
fbem-4886	82	8	b.	b.	PROPN
fbem-4886	82	9	,	,	PUNCT
fbem-4886	82	10	bianchi	bianchi	PROPN
fbem-4886	82	11	,	,	PUNCT
fbem-4886	82	12	m.	m.	NOUN
fbem-4886	82	13	,	,	PUNCT
fbem-4886	82	14	machado	machado	PROPN
fbem-4886	82	15	,	,	PUNCT
fbem-4886	82	16	v.	v.	PROPN
fbem-4886	82	17	n.	n.	PROPN
fbem-4886	82	18	,	,	PUNCT
fbem-4886	82	19	&	&	CCONJ
fbem-4886	82	20	paulo	paulo	PROPN
fbem-4886	82	21	,	,	PUNCT
fbem-4886	82	22	e.	e.	PROPN
fbem-4886	82	23	(	(	PUNCT
fbem-4886	82	24	2022	2022	NUM
fbem-4886	82	25	)	)	PUNCT
fbem-4886	82	26	.	.	PUNCT
fbem-4886	83	1	information	information	NOUN
fbem-4886	83	2	content	content	NOUN
fbem-4886	83	3	of	of	ADP
fbem-4886	83	4	key	key	ADJ
fbem-4886	83	5	audit	audit	NOUN
fbem-4886	83	6	matters	matter	NOUN
fbem-4886	83	7	and	and	CCONJ
fbem-4886	83	8	financial	financial	ADJ
fbem-4886	83	9	analysts	analyst	NOUN
fbem-4886	83	10	’	'	PUNCT
fbem-4886	83	11	forcasts	forcast	NOUN
fbem-4886	83	12	.	.	PUNCT
fbem-4886	84	1	revista	revista	PROPN
fbem-4886	84	2	contabilidade	contabilidade	PROPN
fbem-4886	84	3	&	&	CCONJ
fbem-4886	84	4	finanças	finanças	NOUN
fbem-4886	84	5	,	,	PUNCT
fbem-4886	84	6	33(89	33(89	PROPN
fbem-4886	84	7	)	)	PUNCT
fbem-4886	84	8	.	.	PUNCT
fbem-4886	85	1	[	[	X
fbem-4886	85	2	6	6	NUM
fbem-4886	85	3	]	]	PUNCT
fbem-4886	85	4	zhu	zhu	PROPN
fbem-4886	85	5	hongjun	hongjun	PROPN
fbem-4886	85	6	,	,	PUNCT
fbem-4886	85	7	he	he	PRON
fbem-4886	85	8	xianjie	xianjie	PROPN
fbem-4886	85	9	&	&	CCONJ
fbem-4886	85	10	tao	tao	PROPN
fbem-4886	85	11	lin	lin	PROPN
fbem-4886	85	12	.	.	PUNCT
fbem-4886	86	1	(	(	PUNCT
fbem-4886	86	2	2007	2007	NUM
fbem-4886	86	3	)	)	PUNCT
fbem-4886	86	4	.	.	PUNCT
fbem-4886	87	1	can	can	AUX
fbem-4886	87	2	chinese	chinese	ADJ
fbem-4886	87	3	equity	equity	NOUN
fbem-4886	87	4	analysts	analyst	NOUN
fbem-4886	87	5	improve	improve	VERB
fbem-4886	87	6	capital	capital	NOUN
fbem-4886	87	7	market	market	NOUN
fbem-4886	87	8	efficiency	efficiency	NOUN
fbem-4886	87	9	empirical	empirical	ADJ
fbem-4886	87	10	162	162	NUM
fbem-4886	87	11	evidence	evidence	NOUN
fbem-4886	87	12	based	base	VERB
fbem-4886	87	13	on	on	ADP
fbem-4886	87	14	stock	stock	NOUN
fbem-4886	87	15	price	price	NOUN
fbem-4886	87	16	synchronization	synchronization	NOUN
fbem-4886	87	17	and	and	CCONJ
fbem-4886	87	18	stock	stock	NOUN
fbem-4886	87	19	price	price	NOUN
fbem-4886	87	20	information	information	NOUN
fbem-4886	87	21	content	content	NOUN
fbem-4886	87	22	.	.	PUNCT
fbem-4886	88	1	journal	journal	PROPN
fbem-4886	88	2	of	of	ADP
fbem-4886	88	3	financial	financial	ADJ
fbem-4886	88	4	research	research	NOUN
fbem-4886	88	5	,	,	PUNCT
fbem-4886	88	6	(	(	PUNCT
fbem-4886	88	7	02	02	NUM
fbem-4886	88	8	)	)	PUNCT
fbem-4886	88	9	,	,	PUNCT
fbem-4886	88	10	110121	110121	NUM
fbem-4886	88	11	.	.	PUNCT
fbem-4886	89	1	[	[	X
fbem-4886	89	2	7	7	X
fbem-4886	89	3	]	]	X
fbem-4886	89	4	yue	yue	PROPN
fbem-4886	89	5	heng	heng	PROPN
fbem-4886	89	6	&	&	CCONJ
fbem-4886	89	7	lin	lin	PROPN
fbem-4886	89	8	xiaochi	xiaochi	PROPN
fbem-4886	89	9	.	.	PUNCT
fbem-4886	90	1	(	(	PUNCT
fbem-4886	90	2	2008	2008	NUM
fbem-4886	90	3	)	)	PUNCT
fbem-4886	90	4	.	.	PUNCT
fbem-4886	91	1	financial	financial	ADJ
fbem-4886	91	2	analyst	analyst	NOUN
fbem-4886	91	3	vs.	vs.	ADP
fbem-4886	91	4	statistical	statistical	ADJ
fbem-4886	91	5	model	model	NOUN
fbem-4886	91	6	:	:	PUNCT
fbem-4886	91	7	the	the	DET
fbem-4886	91	8	relative	relative	ADJ
fbem-4886	91	9	accuracy	accuracy	NOUN
fbem-4886	91	10	of	of	ADP
fbem-4886	91	11	analyst	analyst	NOUN
fbem-4886	91	12	forecasts	forecast	NOUN
fbem-4886	91	13	and	and	CCONJ
fbem-4886	91	14	its	its	PRON
fbem-4886	91	15	determinants	determinant	NOUN
fbem-4886	91	16	.	.	PUNCT
fbem-4886	92	1	accounting	accounting	NOUN
fbem-4886	92	2	research	research	NOUN
fbem-4886	92	3	,	,	PUNCT
fbem-4886	92	4	(	(	PUNCT
fbem-4886	92	5	08	08	NUM
fbem-4886	92	6	)	)	PUNCT
fbem-4886	92	7	,	,	PUNCT
fbem-4886	92	8	40	40	NUM
fbem-4886	92	9	-	-	SYM
fbem-4886	92	10	49	49	NUM
fbem-4886	92	11	.	.	PUNCT
fbem-4886	93	1	[	[	X
fbem-4886	93	2	8	8	NUM
fbem-4886	93	3	]	]	X
fbem-4886	93	4	liu	liu	PROPN
fbem-4886	93	5	sun	sun	PROPN
fbem-4886	93	6	.	.	PUNCT
fbem-4886	94	1	(	(	PUNCT
fbem-4886	94	2	2015	2015	NUM
fbem-4886	94	3	)	)	PUNCT
fbem-4886	94	4	.	.	PUNCT
fbem-4886	95	1	corporate	corporate	ADJ
fbem-4886	95	2	governance	governance	NOUN
fbem-4886	95	3	and	and	CCONJ
fbem-4886	95	4	forward	forward	ADV
fbem-4886	95	5	looking	look	VERB
fbem-4886	95	6	disclosure	disclosure	NOUN
fbem-4886	95	7	:	:	PUNCT
fbem-4886	95	8	evidence	evidence	NOUN
fbem-4886	95	9	from	from	ADP
fbem-4886	95	10	china	china	PROPN
fbem-4886	95	11	,	,	PUNCT
fbem-4886	95	12	journal	journal	NOUN
fbem-4886	95	13	of	of	ADP
fbem-4886	95	14	international	international	ADJ
fbem-4886	95	15	accounting	accounting	NOUN
fbem-4886	95	16	.	.	PUNCT
fbem-4886	96	1	auditing	auditing	NOUN
fbem-4886	96	2	and	and	CCONJ
fbem-4886	96	3	taxation	taxation	NOUN
fbem-4886	96	4	,	,	PUNCT
fbem-4886	96	5	25	25	NUM
fbem-4886	96	6	,	,	PUNCT
fbem-4886	96	7	16	16	NUM
fbem-4886	96	8	-	-	SYM
fbem-4886	96	9	30	30	NUM
fbem-4886	96	10	.	.	PUNCT
fbem-4886	97	1	[	[	X
fbem-4886	97	2	9	9	NUM
fbem-4886	97	3	]	]	SYM
fbem-4886	97	4	han	han	PROPN
fbem-4886	97	5	,	,	PUNCT
fbem-4886	97	6	j.	j.	PROPN
fbem-4886	97	7	&	&	CCONJ
fbem-4886	97	8	liu	liu	PROPN
fbem-4886	97	9	,	,	PUNCT
fbem-4886	97	10	l.	l.	PROPN
fbem-4886	97	11	(	(	PUNCT
fbem-4886	97	12	2019	2019	NUM
fbem-4886	97	13	)	)	PUNCT
fbem-4886	97	14	.	.	PUNCT
fbem-4886	98	1	interlock	interlock	NOUN
fbem-4886	98	2	concentration	concentration	NOUN
fbem-4886	98	3	and	and	CCONJ
fbem-4886	98	4	analyst	analyst	NOUN
fbem-4886	98	5	forecast	forecast	NOUN
fbem-4886	98	6	accuracy	accuracy	NOUN
fbem-4886	98	7	:	:	PUNCT
fbem-4886	98	8	value	value	NOUN
fbem-4886	98	9	implications	implication	NOUN
fbem-4886	98	10	of	of	ADP
fbem-4886	98	11	interlock	interlock	NOUN
fbem-4886	98	12	.	.	PUNCT
fbem-4886	99	1	australian	australian	ADJ
fbem-4886	99	2	accounting	accounting	NOUN
fbem-4886	99	3	review	review	NOUN
fbem-4886	99	4	,	,	PUNCT
fbem-4886	99	5	29(88	29(88	PROPN
fbem-4886	99	6	)	)	PUNCT
fbem-4886	99	7	,	,	PUNCT
fbem-4886	99	8	64	64	NUM
fbem-4886	99	9	-	-	SYM
fbem-4886	99	10	79	79	NUM
fbem-4886	99	11	.	.	PUNCT
fbem-4886	100	1	[	[	X
fbem-4886	100	2	10	10	NUM
fbem-4886	100	3	]	]	X
fbem-4886	100	4	brown	brown	PROPN
fbem-4886	100	5	,	,	PUNCT
fbem-4886	100	6	l.	l.	PROPN
fbem-4886	100	7	d.	d.	PROPN
fbem-4886	100	8	,	,	PUNCT
fbem-4886	100	9	hagerman	hagerman	PROPN
fbem-4886	100	10	,	,	PUNCT
fbem-4886	100	11	r.	r.	PROPN
fbem-4886	100	12	l.	l.	PROPN
fbem-4886	100	13	,	,	PUNCT
fbem-4886	100	14	griffin	griffin	PROPN
fbem-4886	100	15	,	,	PUNCT
fbem-4886	100	16	p.	p.	NOUN
fbem-4886	100	17	a.	a.	NOUN
fbem-4886	100	18	,	,	PUNCT
fbem-4886	100	19	&	&	CCONJ
fbem-4886	100	20	zmijewski	zmijewski	PROPN
fbem-4886	100	21	,	,	PUNCT
fbem-4886	100	22	m.	m.	PROPN
fbem-4886	100	23	e.	e.	PROPN
fbem-4886	100	24	(	(	PUNCT
fbem-4886	100	25	1987	1987	NUM
fbem-4886	100	26	)	)	PUNCT
fbem-4886	100	27	.	.	PUNCT
fbem-4886	101	1	security	security	NOUN
fbem-4886	101	2	analyst	analyst	NOUN
fbem-4886	101	3	superiority	superiority	NOUN
fbem-4886	101	4	relative	relative	ADJ
fbem-4886	101	5	to	to	ADP
fbem-4886	101	6	univariate	univariate	ADJ
fbem-4886	101	7	time	time	NOUN
fbem-4886	101	8	series	series	NOUN
fbem-4886	101	9	models	model	NOUN
fbem-4886	101	10	in	in	ADP
fbem-4886	101	11	forecasting	forecast	VERB
fbem-4886	101	12	quarterly	quarterly	ADJ
fbem-4886	101	13	earnings	earning	NOUN
fbem-4886	101	14	.	.	PUNCT
fbem-4886	102	1	journal	journal	NOUN
fbem-4886	102	2	of	of	ADP
fbem-4886	102	3	accounting	accounting	PROPN
fbem-4886	102	4	&	&	CCONJ
fbem-4886	102	5	economics	economic	NOUN
fbem-4886	102	6	,	,	PUNCT
fbem-4886	102	7	9(1	9(1	NUM
fbem-4886	102	8	)	)	PUNCT
fbem-4886	102	9	,	,	PUNCT
fbem-4886	102	10	61	61	NUM
fbem-4886	102	11	-	-	SYM
fbem-4886	102	12	87	87	NUM
fbem-4886	102	13	.	.	PUNCT