id	sid	tid	token	lemma	pos
fbem-5590	1	1	frontiers	frontier	NOUN
fbem-5590	1	2	in	in	ADP
fbem-5590	1	3	business	business	NOUN
fbem-5590	1	4	,	,	PUNCT
fbem-5590	1	5	economics	economic	NOUN
fbem-5590	1	6	and	and	CCONJ
fbem-5590	1	7	management	management	NOUN
fbem-5590	1	8	issn	issn	PROPN
fbem-5590	1	9	:	:	PUNCT
fbem-5590	1	10	2766	2766	NUM
fbem-5590	1	11	-	-	PUNCT
fbem-5590	1	12	824x	824x	NUM
fbem-5590	1	13	|	|	ADJ
fbem-5590	1	14	vol	vol	NOUN
fbem-5590	1	15	.	.	PUNCT
fbem-5590	2	1	7	7	NUM
fbem-5590	2	2	,	,	PUNCT
fbem-5590	2	3	no	no	INTJ
fbem-5590	2	4	.	.	NOUN
fbem-5590	2	5	3	3	NUM
fbem-5590	2	6	,	,	PUNCT
fbem-5590	2	7	2023	2023	NUM
fbem-5590	2	8	271	271	NUM
fbem-5590	2	9	internal	internal	ADJ
fbem-5590	2	10	control	control	NOUN
fbem-5590	2	11	,	,	PUNCT
fbem-5590	2	12	management	management	NOUN
fbem-5590	2	13	power	power	NOUN
fbem-5590	2	14	and	and	CCONJ
fbem-5590	2	15	accounting	accounting	NOUN
fbem-5590	2	16	information	information	NOUN
fbem-5590	2	17	quality	quality	NOUN
fbem-5590	2	18	:	:	PUNCT
fbem-5590	2	19	based	base	VERB
fbem-5590	2	20	on	on	ADP
fbem-5590	2	21	chimeric	chimeric	ADJ
fbem-5590	2	22	perspective	perspective	PROPN
fbem-5590	2	23	chen	chen	PROPN
fbem-5590	2	24	chen	chen	PROPN
fbem-5590	2	25	school	school	PROPN
fbem-5590	2	26	of	of	ADP
fbem-5590	2	27	management	management	NOUN
fbem-5590	2	28	,	,	PUNCT
fbem-5590	2	29	shanghai	shanghai	PROPN
fbem-5590	2	30	university	university	PROPN
fbem-5590	2	31	,	,	PUNCT
fbem-5590	2	32	shanghai	shanghai	PROPN
fbem-5590	2	33	200444	200444	NUM
fbem-5590	2	34	,	,	PUNCT
fbem-5590	2	35	china	china	PROPN
fbem-5590	2	36	abstract	abstract	NOUN
fbem-5590	2	37	:	:	PUNCT
fbem-5590	2	38	this	this	DET
fbem-5590	2	39	paper	paper	NOUN
fbem-5590	2	40	selects	select	VERB
fbem-5590	2	41	3,673	3,673	NUM
fbem-5590	2	42	a	a	DET
fbem-5590	2	43	-	-	PUNCT
fbem-5590	2	44	share	share	NOUN
fbem-5590	2	45	manufacturing	manufacturing	NOUN
fbem-5590	2	46	companies	company	NOUN
fbem-5590	2	47	listed	list	VERB
fbem-5590	2	48	in	in	ADP
fbem-5590	2	49	shanghai	shanghai	PROPN
fbem-5590	2	50	and	and	CCONJ
fbem-5590	2	51	shenzhen	shenzhen	PROPN
fbem-5590	2	52	from	from	ADP
fbem-5590	2	53	2016	2016	NUM
fbem-5590	2	54	to	to	ADP
fbem-5590	2	55	2018	2018	NUM
fbem-5590	2	56	as	as	ADP
fbem-5590	2	57	the	the	DET
fbem-5590	2	58	research	research	NOUN
fbem-5590	2	59	objects	object	VERB
fbem-5590	2	60	for	for	ADP
fbem-5590	2	61	empirical	empirical	ADJ
fbem-5590	2	62	analysis	analysis	NOUN
fbem-5590	2	63	.	.	PUNCT
fbem-5590	3	1	based	base	VERB
fbem-5590	3	2	on	on	ADP
fbem-5590	3	3	the	the	DET
fbem-5590	3	4	empirical	empirical	ADJ
fbem-5590	3	5	results	result	NOUN
fbem-5590	3	6	,	,	PUNCT
fbem-5590	3	7	it	it	PRON
fbem-5590	3	8	is	be	AUX
fbem-5590	3	9	concluded	conclude	VERB
fbem-5590	3	10	that	that	SCONJ
fbem-5590	3	11	icindex	icindex	NOUN
fbem-5590	3	12	is	be	AUX
fbem-5590	3	13	positively	positively	ADV
fbem-5590	3	14	correlated	correlate	VERB
fbem-5590	3	15	with	with	ADP
fbem-5590	3	16	disclosure	disclosure	NOUN
fbem-5590	3	17	of	of	ADP
fbem-5590	3	18	accounting	accounting	NOUN
fbem-5590	3	19	information	information	NOUN
fbem-5590	3	20	,	,	PUNCT
fbem-5590	3	21	while	while	SCONJ
fbem-5590	3	22	management	management	NOUN
fbem-5590	3	23	power	power	NOUN
fbem-5590	3	24	is	be	AUX
fbem-5590	3	25	negatively	negatively	ADV
fbem-5590	3	26	correlated	correlate	VERB
fbem-5590	3	27	with	with	ADP
fbem-5590	3	28	disclosure	disclosure	NOUN
fbem-5590	3	29	of	of	ADP
fbem-5590	3	30	accounting	accounting	NOUN
fbem-5590	3	31	information	information	NOUN
fbem-5590	3	32	.	.	PUNCT
fbem-5590	4	1	to	to	ADP
fbem-5590	4	2	some	some	DET
fbem-5590	4	3	extent	extent	NOUN
fbem-5590	4	4	,	,	PUNCT
fbem-5590	4	5	internal	internal	ADJ
fbem-5590	4	6	control	control	NOUN
fbem-5590	4	7	can	can	AUX
fbem-5590	4	8	inhibit	inhibit	VERB
fbem-5590	4	9	the	the	DET
fbem-5590	4	10	manipulation	manipulation	NOUN
fbem-5590	4	11	of	of	ADP
fbem-5590	4	12	earnings	earning	NOUN
fbem-5590	4	13	by	by	ADP
fbem-5590	4	14	management	management	NOUN
fbem-5590	4	15	.	.	PUNCT
fbem-5590	5	1	this	this	DET
fbem-5590	5	2	conclusion	conclusion	NOUN
fbem-5590	5	3	provides	provide	VERB
fbem-5590	5	4	reference	reference	NOUN
fbem-5590	5	5	for	for	SCONJ
fbem-5590	5	6	enterprises	enterprise	NOUN
fbem-5590	5	7	to	to	PART
fbem-5590	5	8	improve	improve	VERB
fbem-5590	5	9	the	the	DET
fbem-5590	5	10	quality	quality	NOUN
fbem-5590	5	11	of	of	ADP
fbem-5590	5	12	accounting	accounting	NOUN
fbem-5590	5	13	information	information	NOUN
fbem-5590	5	14	,	,	PUNCT
fbem-5590	5	15	and	and	CCONJ
fbem-5590	5	16	also	also	ADV
fbem-5590	5	17	provides	provide	VERB
fbem-5590	5	18	ideas	idea	NOUN
fbem-5590	5	19	for	for	SCONJ
fbem-5590	5	20	the	the	DET
fbem-5590	5	21	government	government	NOUN
fbem-5590	5	22	to	to	PART
fbem-5590	5	23	formulate	formulate	VERB
fbem-5590	5	24	corresponding	corresponding	ADJ
fbem-5590	5	25	accounting	accounting	NOUN
fbem-5590	5	26	laws	law	NOUN
fbem-5590	5	27	and	and	CCONJ
fbem-5590	5	28	regulations	regulation	NOUN
fbem-5590	5	29	,	,	PUNCT
fbem-5590	5	30	which	which	PRON
fbem-5590	5	31	has	have	VERB
fbem-5590	5	32	certain	certain	ADJ
fbem-5590	5	33	practical	practical	ADJ
fbem-5590	5	34	significance	significance	NOUN
fbem-5590	5	35	.	.	PUNCT
fbem-5590	6	1	keywords	keyword	NOUN
fbem-5590	6	2	:	:	PUNCT
fbem-5590	6	3	enterprise	enterprise	NOUN
fbem-5590	6	4	,	,	PUNCT
fbem-5590	6	5	internal	internal	ADJ
fbem-5590	6	6	control	control	NOUN
fbem-5590	6	7	,	,	PUNCT
fbem-5590	6	8	management	management	NOUN
fbem-5590	6	9	power	power	NOUN
fbem-5590	6	10	,	,	PUNCT
fbem-5590	6	11	accounting	account	VERB
fbem-5590	6	12	information	information	NOUN
fbem-5590	6	13	quality	quality	NOUN
fbem-5590	6	14	.	.	PUNCT
fbem-5590	7	1	1	1	X
fbem-5590	7	2	.	.	X
fbem-5590	7	3	introduction	introduction	NOUN
fbem-5590	7	4	accounting	accounting	NOUN
fbem-5590	7	5	information	information	NOUN
fbem-5590	7	6	reflects	reflect	VERB
fbem-5590	7	7	the	the	DET
fbem-5590	7	8	financial	financial	ADJ
fbem-5590	7	9	situation	situation	NOUN
fbem-5590	7	10	of	of	ADP
fbem-5590	7	11	an	an	DET
fbem-5590	7	12	enterprise	enterprise	NOUN
fbem-5590	7	13	,	,	PUNCT
fbem-5590	7	14	the	the	DET
fbem-5590	7	15	efficiency	efficiency	NOUN
fbem-5590	7	16	of	of	ADP
fbem-5590	7	17	operation	operation	NOUN
fbem-5590	7	18	and	and	CCONJ
fbem-5590	7	19	the	the	DET
fbem-5590	7	20	level	level	NOUN
fbem-5590	7	21	of	of	ADP
fbem-5590	7	22	cash	cash	NOUN
fbem-5590	7	23	flow	flow	NOUN
fbem-5590	7	24	.	.	PUNCT
fbem-5590	8	1	it	it	PRON
fbem-5590	8	2	is	be	AUX
fbem-5590	8	3	the	the	DET
fbem-5590	8	4	result	result	NOUN
fbem-5590	8	5	of	of	ADP
fbem-5590	8	6	accounting	accounting	NOUN
fbem-5590	8	7	work	work	NOUN
fbem-5590	8	8	,	,	PUNCT
fbem-5590	8	9	and	and	CCONJ
fbem-5590	8	10	also	also	ADV
fbem-5590	8	11	an	an	DET
fbem-5590	8	12	important	important	ADJ
fbem-5590	8	13	reference	reference	NOUN
fbem-5590	8	14	for	for	ADP
fbem-5590	8	15	the	the	DET
fbem-5590	8	16	decision	decision	NOUN
fbem-5590	8	17	of	of	ADP
fbem-5590	8	18	enterprise	enterprise	NOUN
fbem-5590	8	19	performance	performance	NOUN
fbem-5590	8	20	management	management	NOUN
fbem-5590	8	21	and	and	CCONJ
fbem-5590	8	22	managers	manager	NOUN
fbem-5590	8	23	to	to	PART
fbem-5590	8	24	organize	organize	VERB
fbem-5590	8	25	production	production	NOUN
fbem-5590	8	26	.	.	PUNCT
fbem-5590	9	1	the	the	DET
fbem-5590	9	2	real	real	ADJ
fbem-5590	9	3	and	and	CCONJ
fbem-5590	9	4	reliable	reliable	ADJ
fbem-5590	9	5	quality	quality	NOUN
fbem-5590	9	6	of	of	ADP
fbem-5590	9	7	accounting	accounting	NOUN
fbem-5590	9	8	information	information	NOUN
fbem-5590	9	9	is	be	AUX
fbem-5590	9	10	the	the	DET
fbem-5590	9	11	prerequisite	prerequisite	ADJ
fbem-5590	9	12	and	and	CCONJ
fbem-5590	9	13	important	important	ADJ
fbem-5590	9	14	guarantee	guarantee	NOUN
fbem-5590	9	15	of	of	ADP
fbem-5590	9	16	economic	economic	ADJ
fbem-5590	9	17	decisionmaking	decisionmaking	NOUN
fbem-5590	9	18	.	.	PUNCT
fbem-5590	10	1	high	high	ADJ
fbem-5590	10	2	-	-	PUNCT
fbem-5590	10	3	quality	quality	NOUN
fbem-5590	10	4	accounting	accounting	NOUN
fbem-5590	10	5	information	information	NOUN
fbem-5590	10	6	can	can	AUX
fbem-5590	10	7	provide	provide	VERB
fbem-5590	10	8	decision	decision	NOUN
fbem-5590	10	9	-	-	PUNCT
fbem-5590	10	10	makers	maker	NOUN
fbem-5590	10	11	with	with	ADP
fbem-5590	10	12	a	a	DET
fbem-5590	10	13	variety	variety	NOUN
fbem-5590	10	14	of	of	ADP
fbem-5590	10	15	decision	decision	NOUN
fbem-5590	10	16	information	information	NOUN
fbem-5590	10	17	,	,	PUNCT
fbem-5590	10	18	which	which	PRON
fbem-5590	10	19	is	be	AUX
fbem-5590	10	20	of	of	ADP
fbem-5590	10	21	great	great	ADJ
fbem-5590	10	22	value	value	NOUN
fbem-5590	10	23	to	to	ADP
fbem-5590	10	24	the	the	DET
fbem-5590	10	25	development	development	NOUN
fbem-5590	10	26	of	of	ADP
fbem-5590	10	27	enterprises	enterprise	NOUN
fbem-5590	10	28	.	.	PUNCT
fbem-5590	11	1	in	in	ADP
fbem-5590	11	2	recent	recent	ADJ
fbem-5590	11	3	years	year	NOUN
fbem-5590	11	4	,	,	PUNCT
fbem-5590	11	5	domestic	domestic	ADJ
fbem-5590	11	6	and	and	CCONJ
fbem-5590	11	7	foreign	foreign	ADJ
fbem-5590	11	8	accounting	accounting	NOUN
fbem-5590	11	9	fraud	fraud	NOUN
fbem-5590	11	10	cases	case	NOUN
fbem-5590	11	11	occurred	occur	VERB
fbem-5590	11	12	in	in	ADP
fbem-5590	11	13	succession	succession	NOUN
fbem-5590	11	14	,	,	PUNCT
fbem-5590	11	15	causing	cause	VERB
fbem-5590	11	16	high	high	ADJ
fbem-5590	11	17	vigilance	vigilance	NOUN
fbem-5590	11	18	of	of	ADP
fbem-5590	11	19	all	all	DET
fbem-5590	11	20	sectors	sector	NOUN
fbem-5590	11	21	of	of	ADP
fbem-5590	11	22	society	society	NOUN
fbem-5590	11	23	.	.	PUNCT
fbem-5590	12	1	the	the	DET
fbem-5590	12	2	quality	quality	NOUN
fbem-5590	12	3	of	of	ADP
fbem-5590	12	4	accounting	accounting	NOUN
fbem-5590	12	5	information	information	NOUN
fbem-5590	12	6	is	be	AUX
fbem-5590	12	7	questioned	question	VERB
fbem-5590	12	8	by	by	ADP
fbem-5590	12	9	the	the	DET
fbem-5590	12	10	public	public	NOUN
fbem-5590	12	11	.	.	PUNCT
fbem-5590	13	1	accounting	accounting	NOUN
fbem-5590	13	2	fraud	fraud	NOUN
fbem-5590	13	3	cases	case	NOUN
fbem-5590	13	4	have	have	AUX
fbem-5590	13	5	caused	cause	VERB
fbem-5590	13	6	serious	serious	ADJ
fbem-5590	13	7	adverse	adverse	ADJ
fbem-5590	13	8	effects	effect	NOUN
fbem-5590	13	9	,	,	PUNCT
fbem-5590	13	10	sending	send	VERB
fbem-5590	13	11	wrong	wrong	ADJ
fbem-5590	13	12	signals	signal	NOUN
fbem-5590	13	13	to	to	ADP
fbem-5590	13	14	managers	manager	NOUN
fbem-5590	13	15	and	and	CCONJ
fbem-5590	13	16	even	even	ADV
fbem-5590	13	17	relevant	relevant	ADJ
fbem-5590	13	18	management	management	NOUN
fbem-5590	13	19	departments	department	NOUN
fbem-5590	13	20	to	to	PART
fbem-5590	13	21	mislead	mislead	VERB
fbem-5590	13	22	managers	manager	NOUN
fbem-5590	13	23	to	to	PART
fbem-5590	13	24	make	make	VERB
fbem-5590	13	25	wrong	wrong	ADJ
fbem-5590	13	26	decisions	decision	NOUN
fbem-5590	13	27	;	;	PUNCT
fbem-5590	13	28	destroy	destroy	VERB
fbem-5590	13	29	the	the	DET
fbem-5590	13	30	seriousness	seriousness	NOUN
fbem-5590	13	31	of	of	ADP
fbem-5590	13	32	accounting	accounting	NOUN
fbem-5590	13	33	laws	law	NOUN
fbem-5590	13	34	and	and	CCONJ
fbem-5590	13	35	regulations	regulation	NOUN
fbem-5590	13	36	,	,	PUNCT
fbem-5590	13	37	destroy	destroy	VERB
fbem-5590	13	38	the	the	DET
fbem-5590	13	39	operating	operating	NOUN
fbem-5590	13	40	environment	environment	NOUN
fbem-5590	13	41	of	of	ADP
fbem-5590	13	42	market	market	NOUN
fbem-5590	13	43	economy	economy	NOUN
fbem-5590	13	44	;	;	PUNCT
fbem-5590	13	45	damage	damage	VERB
fbem-5590	13	46	the	the	DET
fbem-5590	13	47	interests	interest	NOUN
fbem-5590	13	48	of	of	ADP
fbem-5590	13	49	the	the	DET
fbem-5590	13	50	owners	owner	NOUN
fbem-5590	13	51	,	,	PUNCT
fbem-5590	13	52	creditors	creditor	NOUN
fbem-5590	13	53	,	,	PUNCT
fbem-5590	13	54	employees	employee	NOUN
fbem-5590	13	55	and	and	CCONJ
fbem-5590	13	56	customers	customer	NOUN
fbem-5590	13	57	of	of	ADP
fbem-5590	13	58	the	the	DET
fbem-5590	13	59	enterprise	enterprise	NOUN
fbem-5590	13	60	and	and	CCONJ
fbem-5590	13	61	cause	cause	VERB
fbem-5590	13	62	them	they	PRON
fbem-5590	13	63	to	to	PART
fbem-5590	13	64	suffer	suffer	VERB
fbem-5590	13	65	heavy	heavy	ADJ
fbem-5590	13	66	economic	economic	ADJ
fbem-5590	13	67	losses	loss	NOUN
fbem-5590	13	68	;	;	PUNCT
fbem-5590	13	69	the	the	DET
fbem-5590	13	70	distortion	distortion	NOUN
fbem-5590	13	71	of	of	ADP
fbem-5590	13	72	accounting	accounting	NOUN
fbem-5590	13	73	information	information	NOUN
fbem-5590	13	74	will	will	AUX
fbem-5590	13	75	damage	damage	VERB
fbem-5590	13	76	the	the	DET
fbem-5590	13	77	capital	capital	NOUN
fbem-5590	13	78	market	market	NOUN
fbem-5590	13	79	that	that	PRON
fbem-5590	13	80	is	be	AUX
fbem-5590	13	81	developing	develop	VERB
fbem-5590	13	82	and	and	CCONJ
fbem-5590	13	83	improving	improve	VERB
fbem-5590	13	84	in	in	ADP
fbem-5590	13	85	our	our	PRON
fbem-5590	13	86	country	country	NOUN
fbem-5590	13	87	,	,	PUNCT
fbem-5590	13	88	affect	affect	VERB
fbem-5590	13	89	the	the	DET
fbem-5590	13	90	investor	investor	NOUN
fbem-5590	13	91	's	's	PART
fbem-5590	13	92	decision	decision	NOUN
fbem-5590	13	93	making	making	NOUN
fbem-5590	13	94	,	,	PUNCT
fbem-5590	13	95	not	not	PART
fbem-5590	13	96	conducive	conducive	ADJ
fbem-5590	13	97	to	to	ADP
fbem-5590	13	98	enterprises	enterprise	NOUN
fbem-5590	13	99	to	to	PART
fbem-5590	13	100	invest	invest	VERB
fbem-5590	13	101	and	and	CCONJ
fbem-5590	13	102	finance	finance	NOUN
fbem-5590	13	103	,	,	PUNCT
fbem-5590	13	104	destroy	destroy	VERB
fbem-5590	13	105	the	the	DET
fbem-5590	13	106	external	external	ADJ
fbem-5590	13	107	environment	environment	NOUN
fbem-5590	13	108	that	that	PRON
fbem-5590	13	109	enterprises	enterprise	NOUN
fbem-5590	13	110	survive	survive	VERB
fbem-5590	13	111	,	,	PUNCT
fbem-5590	13	112	cause	cause	VERB
fbem-5590	13	113	enterprises	enterprise	NOUN
fbem-5590	13	114	to	to	PART
fbem-5590	13	115	operate	operate	VERB
fbem-5590	13	116	difficult	difficult	ADJ
fbem-5590	13	117	,	,	PUNCT
fbem-5590	13	118	and	and	CCONJ
fbem-5590	13	119	seriously	seriously	ADV
fbem-5590	13	120	affect	affect	VERB
fbem-5590	13	121	the	the	DET
fbem-5590	13	122	social	social	ADJ
fbem-5590	13	123	stability	stability	NOUN
fbem-5590	13	124	and	and	CCONJ
fbem-5590	13	125	harmony	harmony	NOUN
fbem-5590	13	126	.	.	PUNCT
fbem-5590	14	1	through	through	ADP
fbem-5590	14	2	the	the	DET
fbem-5590	14	3	investigation	investigation	NOUN
fbem-5590	14	4	and	and	CCONJ
fbem-5590	14	5	research	research	NOUN
fbem-5590	14	6	of	of	ADP
fbem-5590	14	7	accounting	accounting	NOUN
fbem-5590	14	8	fraud	fraud	NOUN
fbem-5590	14	9	,	,	PUNCT
fbem-5590	14	10	it	it	PRON
fbem-5590	14	11	is	be	AUX
fbem-5590	14	12	found	find	VERB
fbem-5590	14	13	that	that	SCONJ
fbem-5590	14	14	the	the	DET
fbem-5590	14	15	management	management	NOUN
fbem-5590	14	16	plays	play	VERB
fbem-5590	14	17	an	an	DET
fbem-5590	14	18	important	important	ADJ
fbem-5590	14	19	role	role	NOUN
fbem-5590	14	20	in	in	ADP
fbem-5590	14	21	the	the	DET
fbem-5590	14	22	process	process	NOUN
fbem-5590	14	23	of	of	ADP
fbem-5590	14	24	enterprise	enterprise	NOUN
fbem-5590	14	25	operation	operation	NOUN
fbem-5590	14	26	.	.	PUNCT
fbem-5590	15	1	as	as	ADP
fbem-5590	15	2	the	the	DET
fbem-5590	15	3	actual	actual	ADJ
fbem-5590	15	4	operator	operator	NOUN
fbem-5590	15	5	of	of	ADP
fbem-5590	15	6	the	the	DET
fbem-5590	15	7	company	company	NOUN
fbem-5590	15	8	's	's	PART
fbem-5590	15	9	business	business	NOUN
fbem-5590	15	10	and	and	CCONJ
fbem-5590	15	11	operation	operation	NOUN
fbem-5590	15	12	,	,	PUNCT
fbem-5590	15	13	the	the	DET
fbem-5590	15	14	management	management	NOUN
fbem-5590	15	15	plays	play	VERB
fbem-5590	15	16	an	an	DET
fbem-5590	15	17	important	important	ADJ
fbem-5590	15	18	role	role	NOUN
fbem-5590	15	19	which	which	PRON
fbem-5590	15	20	can	can	AUX
fbem-5590	15	21	not	not	PART
fbem-5590	15	22	be	be	AUX
fbem-5590	15	23	ignored	ignore	VERB
fbem-5590	15	24	in	in	ADP
fbem-5590	15	25	the	the	DET
fbem-5590	15	26	internal	internal	ADJ
fbem-5590	15	27	activities	activity	NOUN
fbem-5590	15	28	of	of	ADP
fbem-5590	15	29	the	the	DET
fbem-5590	15	30	company	company	NOUN
fbem-5590	15	31	,	,	PUNCT
fbem-5590	15	32	such	such	ADJ
fbem-5590	15	33	as	as	ADP
fbem-5590	15	34	controlling	control	VERB
fbem-5590	15	35	the	the	DET
fbem-5590	15	36	surplus	surplus	NOUN
fbem-5590	15	37	,	,	PUNCT
fbem-5590	15	38	exaggerating	exaggerate	VERB
fbem-5590	15	39	the	the	DET
fbem-5590	15	40	profit	profit	NOUN
fbem-5590	15	41	,	,	PUNCT
fbem-5590	15	42	changing	change	VERB
fbem-5590	15	43	the	the	DET
fbem-5590	15	44	accruals	accrual	NOUN
fbem-5590	15	45	,	,	PUNCT
fbem-5590	15	46	etc	etc	X
fbem-5590	15	47	.	.	X
fbem-5590	15	48	,	,	PUNCT
fbem-5590	15	49	and	and	CCONJ
fbem-5590	15	50	manipulates	manipulate	VERB
fbem-5590	15	51	the	the	DET
fbem-5590	15	52	financial	financial	ADJ
fbem-5590	15	53	statements	statement	NOUN
fbem-5590	15	54	by	by	ADP
fbem-5590	15	55	accounting	accounting	NOUN
fbem-5590	15	56	means	mean	NOUN
fbem-5590	15	57	to	to	PART
fbem-5590	15	58	achieve	achieve	VERB
fbem-5590	15	59	the	the	DET
fbem-5590	15	60	purpose	purpose	NOUN
fbem-5590	15	61	that	that	SCONJ
fbem-5590	15	62	no	no	DET
fbem-5590	15	63	one	one	NOUN
fbem-5590	15	64	knows	know	VERB
fbem-5590	15	65	.	.	PUNCT
fbem-5590	16	1	theoretically	theoretically	ADV
fbem-5590	16	2	,	,	PUNCT
fbem-5590	16	3	the	the	DET
fbem-5590	16	4	excessive	excessive	ADJ
fbem-5590	16	5	concentration	concentration	NOUN
fbem-5590	16	6	of	of	ADP
fbem-5590	16	7	power	power	NOUN
fbem-5590	16	8	at	at	ADP
fbem-5590	16	9	the	the	DET
fbem-5590	16	10	top	top	NOUN
fbem-5590	16	11	of	of	ADP
fbem-5590	16	12	a	a	DET
fbem-5590	16	13	company	company	NOUN
fbem-5590	16	14	will	will	AUX
fbem-5590	16	15	reduce	reduce	VERB
fbem-5590	16	16	the	the	DET
fbem-5590	16	17	quality	quality	NOUN
fbem-5590	16	18	of	of	ADP
fbem-5590	16	19	accounting	accounting	NOUN
fbem-5590	16	20	information	information	NOUN
fbem-5590	16	21	.	.	PUNCT
fbem-5590	17	1	as	as	SCONJ
fbem-5590	17	2	we	we	PRON
fbem-5590	17	3	know	know	VERB
fbem-5590	17	4	,	,	PUNCT
fbem-5590	17	5	the	the	DET
fbem-5590	17	6	separation	separation	NOUN
fbem-5590	17	7	of	of	ADP
fbem-5590	17	8	management	management	NOUN
fbem-5590	17	9	and	and	CCONJ
fbem-5590	17	10	ownership	ownership	NOUN
fbem-5590	17	11	exists	exist	VERB
fbem-5590	17	12	in	in	ADP
fbem-5590	17	13	modern	modern	ADJ
fbem-5590	17	14	enterprises	enterprise	NOUN
fbem-5590	17	15	.	.	PUNCT
fbem-5590	18	1	as	as	ADP
fbem-5590	18	2	the	the	DET
fbem-5590	18	3	trustee	trustee	NOUN
fbem-5590	18	4	,	,	PUNCT
fbem-5590	18	5	the	the	DET
fbem-5590	18	6	management	management	NOUN
fbem-5590	18	7	is	be	AUX
fbem-5590	18	8	responsible	responsible	ADJ
fbem-5590	18	9	for	for	ADP
fbem-5590	18	10	managing	manage	VERB
fbem-5590	18	11	the	the	DET
fbem-5590	18	12	daily	daily	ADJ
fbem-5590	18	13	operation	operation	NOUN
fbem-5590	18	14	of	of	ADP
fbem-5590	18	15	the	the	DET
fbem-5590	18	16	enterprise	enterprise	NOUN
fbem-5590	18	17	and	and	CCONJ
fbem-5590	18	18	making	make	VERB
fbem-5590	18	19	decisions	decision	NOUN
fbem-5590	18	20	on	on	ADP
fbem-5590	18	21	the	the	DET
fbem-5590	18	22	big	big	ADJ
fbem-5590	18	23	and	and	CCONJ
fbem-5590	18	24	small	small	ADJ
fbem-5590	18	25	affairs	affair	NOUN
fbem-5590	18	26	of	of	ADP
fbem-5590	18	27	the	the	DET
fbem-5590	18	28	enterprise	enterprise	NOUN
fbem-5590	18	29	.	.	PUNCT
fbem-5590	19	1	it	it	PRON
fbem-5590	19	2	also	also	ADV
fbem-5590	19	3	influences	influence	VERB
fbem-5590	19	4	the	the	DET
fbem-5590	19	5	accounting	accounting	NOUN
fbem-5590	19	6	department	department	PROPN
fbem-5590	19	7	and	and	CCONJ
fbem-5590	19	8	accounting	accounting	NOUN
fbem-5590	19	9	personnel	personnel	NOUN
fbem-5590	19	10	of	of	ADP
fbem-5590	19	11	the	the	DET
fbem-5590	19	12	enterprise	enterprise	NOUN
fbem-5590	19	13	,	,	PUNCT
fbem-5590	19	14	and	and	CCONJ
fbem-5590	19	15	has	have	VERB
fbem-5590	19	16	the	the	DET
fbem-5590	19	17	ability	ability	NOUN
fbem-5590	19	18	to	to	PART
fbem-5590	19	19	influence	influence	VERB
fbem-5590	19	20	the	the	DET
fbem-5590	19	21	final	final	ADJ
fbem-5590	19	22	presentation	presentation	NOUN
fbem-5590	19	23	of	of	ADP
fbem-5590	19	24	financial	financial	ADJ
fbem-5590	19	25	statements	statement	NOUN
fbem-5590	19	26	,	,	PUNCT
fbem-5590	19	27	so	so	SCONJ
fbem-5590	19	28	as	as	SCONJ
fbem-5590	19	29	to	to	PART
fbem-5590	19	30	control	control	VERB
fbem-5590	19	31	the	the	DET
fbem-5590	19	32	final	final	ADJ
fbem-5590	19	33	quality	quality	NOUN
fbem-5590	19	34	of	of	ADP
fbem-5590	19	35	accounting	accounting	NOUN
fbem-5590	19	36	information	information	NOUN
fbem-5590	19	37	.	.	PUNCT
fbem-5590	20	1	if	if	SCONJ
fbem-5590	20	2	the	the	DET
fbem-5590	20	3	power	power	NOUN
fbem-5590	20	4	of	of	ADP
fbem-5590	20	5	the	the	DET
fbem-5590	20	6	management	management	NOUN
fbem-5590	20	7	is	be	AUX
fbem-5590	20	8	excessively	excessively	ADV
fbem-5590	20	9	concentrated	concentrate	VERB
fbem-5590	20	10	,	,	PUNCT
fbem-5590	20	11	the	the	DET
fbem-5590	20	12	management	management	NOUN
fbem-5590	20	13	has	have	VERB
fbem-5590	20	14	the	the	DET
fbem-5590	20	15	ability	ability	NOUN
fbem-5590	20	16	and	and	CCONJ
fbem-5590	20	17	methods	method	NOUN
fbem-5590	20	18	to	to	PART
fbem-5590	20	19	pursue	pursue	VERB
fbem-5590	20	20	the	the	DET
fbem-5590	20	21	interests	interest	NOUN
fbem-5590	20	22	of	of	ADP
fbem-5590	20	23	the	the	DET
fbem-5590	20	24	managers	manager	NOUN
fbem-5590	20	25	and	and	CCONJ
fbem-5590	20	26	damage	damage	VERB
fbem-5590	20	27	the	the	DET
fbem-5590	20	28	interests	interest	NOUN
fbem-5590	20	29	of	of	ADP
fbem-5590	20	30	the	the	DET
fbem-5590	20	31	owners	owner	NOUN
fbem-5590	20	32	,	,	PUNCT
fbem-5590	20	33	and	and	CCONJ
fbem-5590	20	34	achieve	achieve	VERB
fbem-5590	20	35	their	their	PRON
fbem-5590	20	36	own	own	ADJ
fbem-5590	20	37	goals	goal	NOUN
fbem-5590	20	38	through	through	ADP
fbem-5590	20	39	earnings	earning	NOUN
fbem-5590	20	40	manipulation	manipulation	NOUN
fbem-5590	20	41	.	.	PUNCT
fbem-5590	21	1	so	so	ADV
fbem-5590	21	2	too	too	ADV
fbem-5590	21	3	much	much	ADJ
fbem-5590	21	4	management	management	NOUN
fbem-5590	21	5	power	power	NOUN
fbem-5590	21	6	will	will	AUX
fbem-5590	21	7	lead	lead	VERB
fbem-5590	21	8	to	to	ADP
fbem-5590	21	9	distortion	distortion	NOUN
fbem-5590	21	10	of	of	ADP
fbem-5590	21	11	accounting	accounting	NOUN
fbem-5590	21	12	information	information	NOUN
fbem-5590	21	13	,	,	PUNCT
fbem-5590	21	14	make	make	VERB
fbem-5590	21	15	its	its	PRON
fbem-5590	21	16	quality	quality	NOUN
fbem-5590	21	17	decline	decline	NOUN
fbem-5590	21	18	.	.	PUNCT
fbem-5590	22	1	in	in	ADP
fbem-5590	22	2	our	our	PRON
fbem-5590	22	3	country	country	NOUN
fbem-5590	22	4	,	,	PUNCT
fbem-5590	22	5	there	there	PRON
fbem-5590	22	6	are	be	VERB
fbem-5590	22	7	many	many	ADJ
fbem-5590	22	8	problems	problem	NOUN
fbem-5590	22	9	in	in	ADP
fbem-5590	22	10	the	the	DET
fbem-5590	22	11	accounting	accounting	NOUN
fbem-5590	22	12	information	information	NOUN
fbem-5590	22	13	of	of	ADP
fbem-5590	22	14	enterprises	enterprise	NOUN
fbem-5590	22	15	,	,	PUNCT
fbem-5590	22	16	such	such	ADJ
fbem-5590	22	17	as	as	ADP
fbem-5590	22	18	increasing	increase	VERB
fbem-5590	22	19	the	the	DET
fbem-5590	22	20	income	income	NOUN
fbem-5590	22	21	and	and	CCONJ
fbem-5590	22	22	concealing	conceal	VERB
fbem-5590	22	23	the	the	DET
fbem-5590	22	24	loss	loss	NOUN
fbem-5590	22	25	,	,	PUNCT
fbem-5590	22	26	concealing	conceal	VERB
fbem-5590	22	27	the	the	DET
fbem-5590	22	28	major	major	ADJ
fbem-5590	22	29	events	event	NOUN
fbem-5590	22	30	,	,	PUNCT
fbem-5590	22	31	using	use	VERB
fbem-5590	22	32	accounting	accounting	NOUN
fbem-5590	22	33	methods	method	NOUN
fbem-5590	22	34	that	that	PRON
fbem-5590	22	35	do	do	AUX
fbem-5590	22	36	not	not	PART
fbem-5590	22	37	conform	conform	VERB
fbem-5590	22	38	to	to	ADP
fbem-5590	22	39	the	the	DET
fbem-5590	22	40	regulations	regulation	NOUN
fbem-5590	22	41	,	,	PUNCT
fbem-5590	22	42	and	and	CCONJ
fbem-5590	22	43	so	so	ADV
fbem-5590	22	44	on	on	ADV
fbem-5590	22	45	.	.	PUNCT
fbem-5590	23	1	thinking	think	VERB
fbem-5590	23	2	about	about	ADP
fbem-5590	23	3	the	the	DET
fbem-5590	23	4	reasons	reason	NOUN
fbem-5590	23	5	,	,	PUNCT
fbem-5590	23	6	human	human	ADJ
fbem-5590	23	7	factors	factor	NOUN
fbem-5590	23	8	and	and	CCONJ
fbem-5590	23	9	policy	policy	NOUN
fbem-5590	23	10	factors	factor	NOUN
fbem-5590	23	11	.	.	PUNCT
fbem-5590	24	1	subjectively	subjectively	ADV
fbem-5590	24	2	,	,	PUNCT
fbem-5590	24	3	for	for	ADP
fbem-5590	24	4	the	the	DET
fbem-5590	24	5	sake	sake	NOUN
fbem-5590	24	6	of	of	ADP
fbem-5590	24	7	personal	personal	ADJ
fbem-5590	24	8	interests	interest	NOUN
fbem-5590	24	9	and	and	CCONJ
fbem-5590	24	10	the	the	DET
fbem-5590	24	11	overall	overall	ADJ
fbem-5590	24	12	financial	financial	ADJ
fbem-5590	24	13	performance	performance	NOUN
fbem-5590	24	14	of	of	ADP
fbem-5590	24	15	the	the	DET
fbem-5590	24	16	enterprise	enterprise	NOUN
fbem-5590	24	17	,	,	PUNCT
fbem-5590	24	18	the	the	DET
fbem-5590	24	19	manager	manager	NOUN
fbem-5590	24	20	may	may	AUX
fbem-5590	24	21	deliberately	deliberately	ADV
fbem-5590	24	22	inflate	inflate	VERB
fbem-5590	24	23	the	the	DET
fbem-5590	24	24	income	income	NOUN
fbem-5590	24	25	and	and	CCONJ
fbem-5590	24	26	conceal	conceal	VERB
fbem-5590	24	27	the	the	DET
fbem-5590	24	28	loss	loss	NOUN
fbem-5590	24	29	to	to	PART
fbem-5590	24	30	present	present	VERB
fbem-5590	24	31	the	the	DET
fbem-5590	24	32	good	good	ADJ
fbem-5590	24	33	information	information	NOUN
fbem-5590	24	34	of	of	ADP
fbem-5590	24	35	the	the	DET
fbem-5590	24	36	enterprise	enterprise	NOUN
fbem-5590	24	37	to	to	ADP
fbem-5590	24	38	the	the	DET
fbem-5590	24	39	enterprise	enterprise	NOUN
fbem-5590	24	40	owners	owner	NOUN
fbem-5590	24	41	and	and	CCONJ
fbem-5590	24	42	investors	investor	NOUN
fbem-5590	24	43	,	,	PUNCT
fbem-5590	24	44	thus	thus	ADV
fbem-5590	24	45	reducing	reduce	VERB
fbem-5590	24	46	the	the	DET
fbem-5590	24	47	quality	quality	NOUN
fbem-5590	24	48	of	of	ADP
fbem-5590	24	49	accounting	accounting	NOUN
fbem-5590	24	50	information	information	NOUN
fbem-5590	24	51	.	.	PUNCT
fbem-5590	25	1	objectively	objectively	ADV
fbem-5590	25	2	,	,	PUNCT
fbem-5590	25	3	because	because	SCONJ
fbem-5590	25	4	of	of	ADP
fbem-5590	25	5	the	the	DET
fbem-5590	25	6	development	development	NOUN
fbem-5590	25	7	status	status	NOUN
fbem-5590	25	8	of	of	ADP
fbem-5590	25	9	chinese	chinese	ADJ
fbem-5590	25	10	market	market	NOUN
fbem-5590	25	11	economy	economy	NOUN
fbem-5590	25	12	and	and	CCONJ
fbem-5590	25	13	the	the	DET
fbem-5590	25	14	insufficient	insufficient	ADJ
fbem-5590	25	15	understanding	understanding	NOUN
fbem-5590	25	16	of	of	ADP
fbem-5590	25	17	accounting	account	VERB
fbem-5590	25	18	in	in	ADP
fbem-5590	25	19	the	the	DET
fbem-5590	25	20	academic	academic	ADJ
fbem-5590	25	21	circle	circle	NOUN
fbem-5590	25	22	,	,	PUNCT
fbem-5590	25	23	our	our	PRON
fbem-5590	25	24	current	current	ADJ
fbem-5590	25	25	accounting	accounting	NOUN
fbem-5590	25	26	laws	law	NOUN
fbem-5590	25	27	and	and	CCONJ
fbem-5590	25	28	regulations	regulation	NOUN
fbem-5590	25	29	,	,	PUNCT
fbem-5590	25	30	accounting	accounting	NOUN
fbem-5590	25	31	methods	method	NOUN
fbem-5590	25	32	and	and	CCONJ
fbem-5590	25	33	so	so	ADV
fbem-5590	25	34	on	on	ADV
fbem-5590	25	35	still	still	ADV
fbem-5590	25	36	have	have	VERB
fbem-5590	25	37	some	some	DET
fbem-5590	25	38	loopholes	loophole	NOUN
fbem-5590	25	39	and	and	CCONJ
fbem-5590	25	40	limitations	limitation	NOUN
fbem-5590	25	41	,	,	PUNCT
fbem-5590	25	42	so	so	SCONJ
fbem-5590	25	43	that	that	SCONJ
fbem-5590	25	44	the	the	DET
fbem-5590	25	45	accounting	accounting	NOUN
fbem-5590	25	46	information	information	NOUN
fbem-5590	25	47	can	can	AUX
fbem-5590	25	48	not	not	PART
fbem-5590	25	49	fully	fully	ADV
fbem-5590	25	50	reflect	reflect	VERB
fbem-5590	25	51	the	the	DET
fbem-5590	25	52	actual	actual	ADJ
fbem-5590	25	53	situation	situation	NOUN
fbem-5590	25	54	of	of	ADP
fbem-5590	25	55	enterprises	enterprise	NOUN
fbem-5590	25	56	.	.	PUNCT
fbem-5590	26	1	one	one	NUM
fbem-5590	26	2	of	of	ADP
fbem-5590	26	3	the	the	DET
fbem-5590	26	4	key	key	ADJ
fbem-5590	26	5	factors	factor	NOUN
fbem-5590	26	6	causing	cause	VERB
fbem-5590	26	7	the	the	DET
fbem-5590	26	8	distortion	distortion	NOUN
fbem-5590	26	9	of	of	ADP
fbem-5590	26	10	enterprise	enterprise	NOUN
fbem-5590	26	11	accounting	accounting	NOUN
fbem-5590	26	12	information	information	NOUN
fbem-5590	26	13	is	be	AUX
fbem-5590	26	14	the	the	DET
fbem-5590	26	15	lack	lack	NOUN
fbem-5590	26	16	of	of	ADP
fbem-5590	26	17	reasonable	reasonable	ADJ
fbem-5590	26	18	and	and	CCONJ
fbem-5590	26	19	effective	effective	ADJ
fbem-5590	26	20	internal	internal	ADJ
fbem-5590	26	21	control	control	NOUN
fbem-5590	26	22	.	.	PUNCT
fbem-5590	27	1	it	it	PRON
fbem-5590	27	2	is	be	AUX
fbem-5590	27	3	the	the	DET
fbem-5590	27	4	enterprise	enterprise	NOUN
fbem-5590	27	5	internal	internal	ADJ
fbem-5590	27	6	control	control	NOUN
fbem-5590	27	7	is	be	AUX
fbem-5590	27	8	not	not	PART
fbem-5590	27	9	perfect	perfect	ADJ
fbem-5590	27	10	,	,	PUNCT
fbem-5590	27	11	ineffective	ineffective	ADJ
fbem-5590	27	12	operation	operation	NOUN
fbem-5590	27	13	makes	make	VERB
fbem-5590	27	14	the	the	DET
fbem-5590	27	15	enterprise	enterprise	NOUN
fbem-5590	27	16	existing	exist	VERB
fbem-5590	27	17	problems	problem	NOUN
fbem-5590	27	18	,	,	PUNCT
fbem-5590	27	19	potential	potential	ADJ
fbem-5590	27	20	risks	risk	NOUN
fbem-5590	27	21	can	can	AUX
fbem-5590	27	22	not	not	PART
fbem-5590	27	23	quickly	quickly	ADV
fbem-5590	27	24	and	and	CCONJ
fbem-5590	27	25	effectively	effectively	ADV
fbem-5590	27	26	identify	identify	VERB
fbem-5590	27	27	and	and	CCONJ
fbem-5590	27	28	take	take	VERB
fbem-5590	27	29	measures	measure	NOUN
fbem-5590	27	30	,	,	PUNCT
fbem-5590	27	31	affect	affect	VERB
fbem-5590	27	32	the	the	DET
fbem-5590	27	33	business	business	NOUN
fbem-5590	27	34	of	of	ADP
fbem-5590	27	35	the	the	DET
fbem-5590	27	36	enterprise	enterprise	NOUN
fbem-5590	27	37	,	,	PUNCT
fbem-5590	27	38	increase	increase	VERB
fbem-5590	27	39	the	the	DET
fbem-5590	27	40	possibility	possibility	NOUN
fbem-5590	27	41	of	of	ADP
fbem-5590	27	42	financial	financial	ADJ
fbem-5590	27	43	fraud	fraud	NOUN
fbem-5590	27	44	,	,	PUNCT
fbem-5590	27	45	resulting	result	VERB
fbem-5590	27	46	in	in	ADP
fbem-5590	27	47	the	the	DET
fbem-5590	27	48	low	low	ADJ
fbem-5590	27	49	quality	quality	NOUN
fbem-5590	27	50	of	of	ADP
fbem-5590	27	51	accounting	accounting	NOUN
fbem-5590	27	52	information	information	NOUN
fbem-5590	27	53	.	.	PUNCT
fbem-5590	28	1	internal	internal	ADJ
fbem-5590	28	2	control	control	NOUN
fbem-5590	28	3	is	be	AUX
fbem-5590	28	4	in	in	ADP
fbem-5590	28	5	order	order	NOUN
fbem-5590	28	6	to	to	PART
fbem-5590	28	7	improve	improve	VERB
fbem-5590	28	8	the	the	DET
fbem-5590	28	9	overall	overall	ADJ
fbem-5590	28	10	operation	operation	NOUN
fbem-5590	28	11	efficiency	efficiency	NOUN
fbem-5590	28	12	of	of	ADP
fbem-5590	28	13	the	the	DET
fbem-5590	28	14	enterprise	enterprise	NOUN
fbem-5590	28	15	,	,	PUNCT
fbem-5590	28	16	the	the	DET
fbem-5590	28	17	design	design	NOUN
fbem-5590	28	18	and	and	CCONJ
fbem-5590	28	19	implementation	implementation	NOUN
fbem-5590	28	20	of	of	ADP
fbem-5590	28	21	various	various	ADJ
fbem-5590	28	22	restrictions	restriction	NOUN
fbem-5590	28	23	and	and	CCONJ
fbem-5590	28	24	adjustment	adjustment	NOUN
fbem-5590	28	25	activities	activity	NOUN
fbem-5590	28	26	in	in	ADP
fbem-5590	28	27	the	the	DET
fbem-5590	28	28	enterprise	enterprise	NOUN
fbem-5590	28	29	,	,	PUNCT
fbem-5590	28	30	help	help	VERB
fbem-5590	28	31	the	the	DET
fbem-5590	28	32	enterprise	enterprise	NOUN
fbem-5590	28	33	to	to	PART
fbem-5590	28	34	achieve	achieve	VERB
fbem-5590	28	35	the	the	DET
fbem-5590	28	36	goal	goal	NOUN
fbem-5590	28	37	faster	fast	ADV
fbem-5590	28	38	and	and	CCONJ
fbem-5590	28	39	better	well	ADV
fbem-5590	28	40	,	,	PUNCT
fbem-5590	28	41	can	can	AUX
fbem-5590	28	42	greatly	greatly	ADV
fbem-5590	28	43	protect	protect	VERB
fbem-5590	28	44	the	the	DET
fbem-5590	28	45	quality	quality	NOUN
fbem-5590	28	46	of	of	ADP
fbem-5590	28	47	accounting	accounting	NOUN
fbem-5590	28	48	information	information	NOUN
fbem-5590	28	49	,	,	PUNCT
fbem-5590	28	50	has	have	AUX
fbem-5590	28	51	attracted	attract	VERB
fbem-5590	28	52	the	the	DET
fbem-5590	28	53	wide	wide	ADJ
fbem-5590	28	54	attention	attention	NOUN
fbem-5590	28	55	of	of	ADP
fbem-5590	28	56	scholars	scholar	NOUN
fbem-5590	28	57	from	from	ADP
fbem-5590	28	58	various	various	ADJ
fbem-5590	28	59	countries	country	NOUN
fbem-5590	28	60	.	.	PUNCT
fbem-5590	29	1	therefore	therefore	ADV
fbem-5590	29	2	,	,	PUNCT
fbem-5590	29	3	it	it	PRON
fbem-5590	29	4	is	be	AUX
fbem-5590	29	5	of	of	ADP
fbem-5590	29	6	both	both	CCONJ
fbem-5590	29	7	theoretical	theoretical	ADJ
fbem-5590	29	8	and	and	CCONJ
fbem-5590	29	9	practical	practical	ADJ
fbem-5590	29	10	272	272	NUM
fbem-5590	29	11	significance	significance	NOUN
fbem-5590	29	12	to	to	PART
fbem-5590	29	13	study	study	VERB
fbem-5590	29	14	and	and	CCONJ
fbem-5590	29	15	analyze	analyze	VERB
fbem-5590	29	16	the	the	DET
fbem-5590	29	17	interaction	interaction	NOUN
fbem-5590	29	18	mechanism	mechanism	NOUN
fbem-5590	29	19	of	of	ADP
fbem-5590	29	20	enterprise	enterprise	NOUN
fbem-5590	29	21	internal	internal	ADJ
fbem-5590	29	22	control	control	NOUN
fbem-5590	29	23	,	,	PUNCT
fbem-5590	29	24	management	management	NOUN
fbem-5590	29	25	power	power	NOUN
fbem-5590	29	26	and	and	CCONJ
fbem-5590	29	27	accounting	accounting	NOUN
fbem-5590	29	28	information	information	NOUN
fbem-5590	29	29	quality	quality	NOUN
fbem-5590	29	30	.	.	PUNCT
fbem-5590	30	1	by	by	ADP
fbem-5590	30	2	strengthening	strengthen	VERB
fbem-5590	30	3	internal	internal	ADJ
fbem-5590	30	4	control	control	NOUN
fbem-5590	30	5	,	,	PUNCT
fbem-5590	30	6	the	the	DET
fbem-5590	30	7	management	management	NOUN
fbem-5590	30	8	can	can	AUX
fbem-5590	30	9	restrain	restrain	VERB
fbem-5590	30	10	earnings	earning	NOUN
fbem-5590	30	11	manipulation	manipulation	NOUN
fbem-5590	30	12	and	and	CCONJ
fbem-5590	30	13	improve	improve	VERB
fbem-5590	30	14	the	the	DET
fbem-5590	30	15	quality	quality	NOUN
fbem-5590	30	16	of	of	ADP
fbem-5590	30	17	accounting	accounting	NOUN
fbem-5590	30	18	information	information	NOUN
fbem-5590	30	19	,	,	PUNCT
fbem-5590	30	20	which	which	PRON
fbem-5590	30	21	can	can	AUX
fbem-5590	30	22	really	really	ADV
fbem-5590	30	23	help	help	VERB
fbem-5590	30	24	enterprises	enterprise	NOUN
fbem-5590	30	25	develop	develop	VERB
fbem-5590	30	26	better	well	ADJ
fbem-5590	30	27	.	.	PUNCT
fbem-5590	31	1	2	2	X
fbem-5590	31	2	.	.	X
fbem-5590	31	3	research	research	NOUN
fbem-5590	31	4	hypothesis	hypothesis	NOUN
fbem-5590	31	5	2.1	2.1	NUM
fbem-5590	31	6	.	.	PUNCT
fbem-5590	32	1	internal	internal	ADJ
fbem-5590	32	2	control	control	NOUN
fbem-5590	32	3	and	and	CCONJ
fbem-5590	32	4	accounting	accounting	NOUN
fbem-5590	32	5	information	information	NOUN
fbem-5590	32	6	quality	quality	NOUN
fbem-5590	32	7	research	research	NOUN
fbem-5590	32	8	and	and	CCONJ
fbem-5590	32	9	analysis	analysis	NOUN
fbem-5590	32	10	of	of	ADP
fbem-5590	32	11	enterprise	enterprise	NOUN
fbem-5590	32	12	internal	internal	ADJ
fbem-5590	32	13	control	control	NOUN
fbem-5590	32	14	and	and	CCONJ
fbem-5590	32	15	accounting	accounting	NOUN
fbem-5590	32	16	information	information	NOUN
fbem-5590	32	17	quality	quality	NOUN
fbem-5590	32	18	interaction	interaction	NOUN
fbem-5590	32	19	mechanism	mechanism	NOUN
fbem-5590	32	20	,	,	PUNCT
fbem-5590	32	21	first	first	ADV
fbem-5590	32	22	from	from	ADP
fbem-5590	32	23	the	the	DET
fbem-5590	32	24	elements	element	NOUN
fbem-5590	32	25	of	of	ADP
fbem-5590	32	26	internal	internal	ADJ
fbem-5590	32	27	control	control	NOUN
fbem-5590	32	28	analysis	analysis	NOUN
fbem-5590	32	29	.	.	PUNCT
fbem-5590	33	1	internal	internal	ADJ
fbem-5590	33	2	control	control	PROPN
fbem-5590	33	3	environment	environment	NOUN
fbem-5590	33	4	refers	refer	VERB
fbem-5590	33	5	to	to	ADP
fbem-5590	33	6	the	the	DET
fbem-5590	33	7	working	work	VERB
fbem-5590	33	8	atmosphere	atmosphere	NOUN
fbem-5590	33	9	provided	provide	VERB
fbem-5590	33	10	by	by	ADP
fbem-5590	33	11	the	the	DET
fbem-5590	33	12	enterprise	enterprise	NOUN
fbem-5590	33	13	for	for	ADP
fbem-5590	33	14	the	the	DET
fbem-5590	33	15	majority	majority	NOUN
fbem-5590	33	16	of	of	ADP
fbem-5590	33	17	staff	staff	NOUN
fbem-5590	33	18	,	,	PUNCT
fbem-5590	33	19	which	which	PRON
fbem-5590	33	20	is	be	AUX
fbem-5590	33	21	the	the	DET
fbem-5590	33	22	guarantee	guarantee	NOUN
fbem-5590	33	23	for	for	ADP
fbem-5590	33	24	the	the	DET
fbem-5590	33	25	effective	effective	ADJ
fbem-5590	33	26	implementation	implementation	NOUN
fbem-5590	33	27	of	of	ADP
fbem-5590	33	28	other	other	ADJ
fbem-5590	33	29	elements	element	NOUN
fbem-5590	33	30	.	.	PUNCT
fbem-5590	34	1	good	good	ADJ
fbem-5590	34	2	internal	internal	PROPN
fbem-5590	34	3	control	control	PROPN
fbem-5590	34	4	environment	environment	NOUN
fbem-5590	34	5	can	can	AUX
fbem-5590	34	6	ensure	ensure	VERB
fbem-5590	34	7	the	the	DET
fbem-5590	34	8	implementation	implementation	NOUN
fbem-5590	34	9	of	of	ADP
fbem-5590	34	10	relevant	relevant	ADJ
fbem-5590	34	11	systems	system	NOUN
fbem-5590	34	12	,	,	PUNCT
fbem-5590	34	13	ensure	ensure	VERB
fbem-5590	34	14	the	the	DET
fbem-5590	34	15	production	production	NOUN
fbem-5590	34	16	and	and	CCONJ
fbem-5590	34	17	operation	operation	NOUN
fbem-5590	34	18	and	and	CCONJ
fbem-5590	34	19	financial	financial	ADJ
fbem-5590	34	20	management	management	NOUN
fbem-5590	34	21	activities	activity	NOUN
fbem-5590	34	22	to	to	PART
fbem-5590	34	23	get	get	VERB
fbem-5590	34	24	a	a	DET
fbem-5590	34	25	true	true	ADJ
fbem-5590	34	26	and	and	CCONJ
fbem-5590	34	27	accurate	accurate	ADJ
fbem-5590	34	28	reflection	reflection	NOUN
fbem-5590	34	29	,	,	PUNCT
fbem-5590	34	30	so	so	SCONJ
fbem-5590	34	31	as	as	SCONJ
fbem-5590	34	32	to	to	PART
fbem-5590	34	33	improve	improve	VERB
fbem-5590	34	34	the	the	DET
fbem-5590	34	35	quality	quality	NOUN
fbem-5590	34	36	of	of	ADP
fbem-5590	34	37	accounting	accounting	NOUN
fbem-5590	34	38	information	information	NOUN
fbem-5590	34	39	.	.	PUNCT
fbem-5590	35	1	risk	risk	NOUN
fbem-5590	35	2	assessment	assessment	NOUN
fbem-5590	35	3	is	be	AUX
fbem-5590	35	4	to	to	PART
fbem-5590	35	5	judge	judge	VERB
fbem-5590	35	6	the	the	DET
fbem-5590	35	7	risks	risk	NOUN
fbem-5590	35	8	that	that	PRON
fbem-5590	35	9	the	the	DET
fbem-5590	35	10	enterprise	enterprise	NOUN
fbem-5590	35	11	will	will	AUX
fbem-5590	35	12	face	face	VERB
fbem-5590	35	13	in	in	ADP
fbem-5590	35	14	a	a	DET
fbem-5590	35	15	timely	timely	ADJ
fbem-5590	35	16	and	and	CCONJ
fbem-5590	35	17	effective	effective	ADJ
fbem-5590	35	18	manner	manner	NOUN
fbem-5590	35	19	and	and	CCONJ
fbem-5590	35	20	formulate	formulate	VERB
fbem-5590	35	21	effective	effective	ADJ
fbem-5590	35	22	countermeasures	countermeasure	NOUN
fbem-5590	35	23	.	.	PUNCT
fbem-5590	36	1	effective	effective	ADJ
fbem-5590	36	2	risk	risk	NOUN
fbem-5590	36	3	assessment	assessment	NOUN
fbem-5590	36	4	system	system	NOUN
fbem-5590	36	5	can	can	AUX
fbem-5590	36	6	help	help	VERB
fbem-5590	36	7	enterprises	enterprise	NOUN
fbem-5590	36	8	timely	timely	ADV
fbem-5590	36	9	discover	discover	VERB
fbem-5590	36	10	the	the	DET
fbem-5590	36	11	existing	exist	VERB
fbem-5590	36	12	or	or	CCONJ
fbem-5590	36	13	will	will	AUX
fbem-5590	36	14	be	be	AUX
fbem-5590	36	15	faced	face	VERB
fbem-5590	36	16	with	with	ADP
fbem-5590	36	17	problems	problem	NOUN
fbem-5590	36	18	,	,	PUNCT
fbem-5590	36	19	so	so	SCONJ
fbem-5590	36	20	that	that	SCONJ
fbem-5590	36	21	the	the	DET
fbem-5590	36	22	management	management	NOUN
fbem-5590	36	23	can	can	AUX
fbem-5590	36	24	make	make	VERB
fbem-5590	36	25	preparations	preparation	NOUN
fbem-5590	36	26	in	in	ADP
fbem-5590	36	27	advance	advance	NOUN
fbem-5590	36	28	,	,	PUNCT
fbem-5590	36	29	take	take	VERB
fbem-5590	36	30	scientific	scientific	ADJ
fbem-5590	36	31	measures	measure	NOUN
fbem-5590	36	32	to	to	PART
fbem-5590	36	33	deal	deal	VERB
fbem-5590	36	34	with	with	ADP
fbem-5590	36	35	risks	risk	NOUN
fbem-5590	36	36	,	,	PUNCT
fbem-5590	36	37	avoid	avoid	VERB
fbem-5590	36	38	the	the	DET
fbem-5590	36	39	enterprise	enterprise	NOUN
fbem-5590	36	40	to	to	PART
fbem-5590	36	41	suffer	suffer	VERB
fbem-5590	36	42	significant	significant	ADJ
fbem-5590	36	43	losses	loss	NOUN
fbem-5590	36	44	,	,	PUNCT
fbem-5590	36	45	protect	protect	VERB
fbem-5590	36	46	the	the	DET
fbem-5590	36	47	interests	interest	NOUN
fbem-5590	36	48	of	of	ADP
fbem-5590	36	49	the	the	DET
fbem-5590	36	50	enterprise	enterprise	NOUN
fbem-5590	36	51	,	,	PUNCT
fbem-5590	36	52	and	and	CCONJ
fbem-5590	36	53	then	then	ADV
fbem-5590	36	54	reduce	reduce	VERB
fbem-5590	36	55	the	the	DET
fbem-5590	36	56	possibility	possibility	NOUN
fbem-5590	36	57	of	of	ADP
fbem-5590	36	58	business	business	NOUN
fbem-5590	36	59	managers	manager	NOUN
fbem-5590	36	60	in	in	ADP
fbem-5590	36	61	order	order	NOUN
fbem-5590	36	62	to	to	PART
fbem-5590	36	63	cover	cover	VERB
fbem-5590	36	64	up	up	ADP
fbem-5590	36	65	business	business	NOUN
fbem-5590	36	66	failures	failure	NOUN
fbem-5590	36	67	and	and	CCONJ
fbem-5590	36	68	manipulate	manipulate	VERB
fbem-5590	36	69	the	the	DET
fbem-5590	36	70	profit	profit	NOUN
fbem-5590	36	71	whitewash	whitewash	NOUN
fbem-5590	36	72	statements	statement	NOUN
fbem-5590	36	73	,	,	PUNCT
fbem-5590	36	74	to	to	PART
fbem-5590	36	75	ensure	ensure	VERB
fbem-5590	36	76	the	the	DET
fbem-5590	36	77	quality	quality	NOUN
fbem-5590	36	78	of	of	ADP
fbem-5590	36	79	accounting	accounting	NOUN
fbem-5590	36	80	information	information	NOUN
fbem-5590	36	81	.	.	PUNCT
fbem-5590	37	1	control	control	NOUN
fbem-5590	37	2	activities	activity	NOUN
fbem-5590	37	3	are	be	AUX
fbem-5590	37	4	to	to	PART
fbem-5590	37	5	conduct	conduct	VERB
fbem-5590	37	6	scientific	scientific	ADJ
fbem-5590	37	7	and	and	CCONJ
fbem-5590	37	8	reasonable	reasonable	ADJ
fbem-5590	37	9	control	control	NOUN
fbem-5590	37	10	over	over	ADP
fbem-5590	37	11	the	the	DET
fbem-5590	37	12	various	various	ADJ
fbem-5590	37	13	business	business	NOUN
fbem-5590	37	14	activities	activity	NOUN
fbem-5590	37	15	and	and	CCONJ
fbem-5590	37	16	procedures	procedure	NOUN
fbem-5590	37	17	of	of	ADP
fbem-5590	37	18	the	the	DET
fbem-5590	37	19	enterprise	enterprise	NOUN
fbem-5590	37	20	,	,	PUNCT
fbem-5590	37	21	so	so	SCONJ
fbem-5590	37	22	as	as	SCONJ
fbem-5590	37	23	to	to	PART
fbem-5590	37	24	make	make	VERB
fbem-5590	37	25	the	the	DET
fbem-5590	37	26	operation	operation	NOUN
fbem-5590	37	27	process	process	NOUN
fbem-5590	37	28	of	of	ADP
fbem-5590	37	29	the	the	DET
fbem-5590	37	30	business	business	NOUN
fbem-5590	37	31	more	more	ADV
fbem-5590	37	32	standardized	standardized	ADJ
fbem-5590	37	33	and	and	CCONJ
fbem-5590	37	34	scientific	scientific	ADJ
fbem-5590	37	35	,	,	PUNCT
fbem-5590	37	36	reduce	reduce	VERB
fbem-5590	37	37	the	the	DET
fbem-5590	37	38	possibility	possibility	NOUN
fbem-5590	37	39	of	of	ADP
fbem-5590	37	40	enterprise	enterprise	NOUN
fbem-5590	37	41	employees	employee	NOUN
fbem-5590	37	42	taking	take	VERB
fbem-5590	37	43	advantage	advantage	NOUN
fbem-5590	37	44	of	of	ADP
fbem-5590	37	45	system	system	NOUN
fbem-5590	37	46	loopholes	loophole	NOUN
fbem-5590	37	47	to	to	PART
fbem-5590	37	48	practice	practice	VERB
fbem-5590	37	49	favoritism	favoritism	NOUN
fbem-5590	37	50	,	,	PUNCT
fbem-5590	37	51	and	and	CCONJ
fbem-5590	37	52	ensure	ensure	VERB
fbem-5590	37	53	the	the	DET
fbem-5590	37	54	quality	quality	NOUN
fbem-5590	37	55	of	of	ADP
fbem-5590	37	56	enterprise	enterprise	NOUN
fbem-5590	37	57	accounting	accounting	NOUN
fbem-5590	37	58	information	information	NOUN
fbem-5590	37	59	.	.	PUNCT
fbem-5590	38	1	the	the	DET
fbem-5590	38	2	control	control	NOUN
fbem-5590	38	3	procedure	procedure	NOUN
fbem-5590	38	4	with	with	ADP
fbem-5590	38	5	mature	mature	ADJ
fbem-5590	38	6	system	system	NOUN
fbem-5590	38	7	design	design	NOUN
fbem-5590	38	8	and	and	CCONJ
fbem-5590	38	9	effective	effective	ADJ
fbem-5590	38	10	implementation	implementation	NOUN
fbem-5590	38	11	can	can	AUX
fbem-5590	38	12	greatly	greatly	ADV
fbem-5590	38	13	improve	improve	VERB
fbem-5590	38	14	the	the	DET
fbem-5590	38	15	reliability	reliability	NOUN
fbem-5590	38	16	of	of	ADP
fbem-5590	38	17	accounting	accounting	NOUN
fbem-5590	38	18	information	information	NOUN
fbem-5590	38	19	and	and	CCONJ
fbem-5590	38	20	thus	thus	ADV
fbem-5590	38	21	improve	improve	VERB
fbem-5590	38	22	the	the	DET
fbem-5590	38	23	quality	quality	NOUN
fbem-5590	38	24	of	of	ADP
fbem-5590	38	25	accounting	accounting	NOUN
fbem-5590	38	26	information	information	NOUN
fbem-5590	38	27	.	.	PUNCT
fbem-5590	39	1	information	information	NOUN
fbem-5590	39	2	and	and	CCONJ
fbem-5590	39	3	communication	communication	NOUN
fbem-5590	39	4	means	mean	VERB
fbem-5590	39	5	that	that	SCONJ
fbem-5590	39	6	the	the	DET
fbem-5590	39	7	enterprise	enterprise	NOUN
fbem-5590	39	8	should	should	AUX
fbem-5590	39	9	establish	establish	VERB
fbem-5590	39	10	and	and	CCONJ
fbem-5590	39	11	improve	improve	VERB
fbem-5590	39	12	the	the	DET
fbem-5590	39	13	information	information	NOUN
fbem-5590	39	14	transmission	transmission	NOUN
fbem-5590	39	15	mechanism	mechanism	NOUN
fbem-5590	39	16	,	,	PUNCT
fbem-5590	39	17	so	so	SCONJ
fbem-5590	39	18	that	that	SCONJ
fbem-5590	39	19	the	the	DET
fbem-5590	39	20	important	important	ADJ
fbem-5590	39	21	information	information	NOUN
fbem-5590	39	22	of	of	ADP
fbem-5590	39	23	the	the	DET
fbem-5590	39	24	enterprise	enterprise	NOUN
fbem-5590	39	25	operation	operation	NOUN
fbem-5590	39	26	can	can	AUX
fbem-5590	39	27	be	be	AUX
fbem-5590	39	28	transmitted	transmit	VERB
fbem-5590	39	29	in	in	ADP
fbem-5590	39	30	time	time	NOUN
fbem-5590	39	31	,	,	PUNCT
fbem-5590	39	32	so	so	SCONJ
fbem-5590	39	33	that	that	SCONJ
fbem-5590	39	34	the	the	DET
fbem-5590	39	35	managers	manager	NOUN
fbem-5590	39	36	can	can	AUX
fbem-5590	39	37	know	know	VERB
fbem-5590	39	38	the	the	DET
fbem-5590	39	39	situation	situation	NOUN
fbem-5590	39	40	in	in	ADP
fbem-5590	39	41	time	time	NOUN
fbem-5590	39	42	,	,	PUNCT
fbem-5590	39	43	and	and	CCONJ
fbem-5590	39	44	the	the	DET
fbem-5590	39	45	various	various	ADJ
fbem-5590	39	46	departments	department	NOUN
fbem-5590	39	47	can	can	AUX
fbem-5590	39	48	exchange	exchange	VERB
fbem-5590	39	49	what	what	PRON
fbem-5590	39	50	they	they	PRON
fbem-5590	39	51	have	have	VERB
fbem-5590	39	52	.	.	PUNCT
fbem-5590	40	1	perfect	perfect	ADJ
fbem-5590	40	2	information	information	NOUN
fbem-5590	40	3	transmission	transmission	NOUN
fbem-5590	40	4	mechanism	mechanism	NOUN
fbem-5590	40	5	can	can	AUX
fbem-5590	40	6	speed	speed	VERB
fbem-5590	40	7	up	up	ADP
fbem-5590	40	8	the	the	DET
fbem-5590	40	9	feedback	feedback	NOUN
fbem-5590	40	10	speed	speed	NOUN
fbem-5590	40	11	of	of	ADP
fbem-5590	40	12	relevant	relevant	ADJ
fbem-5590	40	13	information	information	NOUN
fbem-5590	40	14	of	of	ADP
fbem-5590	40	15	enterprises	enterprise	NOUN
fbem-5590	40	16	,	,	PUNCT
fbem-5590	40	17	enterprises	enterprise	NOUN
fbem-5590	40	18	can	can	AUX
fbem-5590	40	19	make	make	VERB
fbem-5590	40	20	faster	fast	ADJ
fbem-5590	40	21	response	response	NOUN
fbem-5590	40	22	measures	measure	NOUN
fbem-5590	40	23	to	to	PART
fbem-5590	40	24	protect	protect	VERB
fbem-5590	40	25	the	the	DET
fbem-5590	40	26	interests	interest	NOUN
fbem-5590	40	27	of	of	ADP
fbem-5590	40	28	enterprises	enterprise	NOUN
fbem-5590	40	29	,	,	PUNCT
fbem-5590	40	30	so	so	SCONJ
fbem-5590	40	31	as	as	SCONJ
fbem-5590	40	32	to	to	PART
fbem-5590	40	33	improve	improve	VERB
fbem-5590	40	34	the	the	DET
fbem-5590	40	35	quality	quality	NOUN
fbem-5590	40	36	of	of	ADP
fbem-5590	40	37	accounting	accounting	NOUN
fbem-5590	40	38	information	information	NOUN
fbem-5590	40	39	.	.	PUNCT
fbem-5590	41	1	internal	internal	ADJ
fbem-5590	41	2	supervision	supervision	NOUN
fbem-5590	41	3	can	can	AUX
fbem-5590	41	4	make	make	VERB
fbem-5590	41	5	enterprise	enterprise	NOUN
fbem-5590	41	6	managers	manager	NOUN
fbem-5590	41	7	know	know	VERB
fbem-5590	41	8	the	the	DET
fbem-5590	41	9	extent	extent	NOUN
fbem-5590	41	10	of	of	ADP
fbem-5590	41	11	the	the	DET
fbem-5590	41	12	implementation	implementation	NOUN
fbem-5590	41	13	of	of	ADP
fbem-5590	41	14	other	other	ADJ
fbem-5590	41	15	procedures	procedure	NOUN
fbem-5590	41	16	under	under	ADP
fbem-5590	41	17	internal	internal	ADJ
fbem-5590	41	18	control	control	NOUN
fbem-5590	41	19	in	in	ADP
fbem-5590	41	20	time	time	NOUN
fbem-5590	41	21	.	.	PUNCT
fbem-5590	42	1	the	the	DET
fbem-5590	42	2	design	design	NOUN
fbem-5590	42	3	of	of	ADP
fbem-5590	42	4	mature	mature	ADJ
fbem-5590	42	5	internal	internal	ADJ
fbem-5590	42	6	supervision	supervision	NOUN
fbem-5590	42	7	can	can	AUX
fbem-5590	42	8	guarantee	guarantee	VERB
fbem-5590	42	9	the	the	DET
fbem-5590	42	10	implementation	implementation	NOUN
fbem-5590	42	11	effect	effect	NOUN
fbem-5590	42	12	of	of	ADP
fbem-5590	42	13	the	the	DET
fbem-5590	42	14	relevant	relevant	ADJ
fbem-5590	42	15	system	system	NOUN
fbem-5590	42	16	of	of	ADP
fbem-5590	42	17	the	the	DET
fbem-5590	42	18	enterprise	enterprise	NOUN
fbem-5590	42	19	,	,	PUNCT
fbem-5590	42	20	make	make	VERB
fbem-5590	42	21	the	the	DET
fbem-5590	42	22	internal	internal	ADJ
fbem-5590	42	23	control	control	NOUN
fbem-5590	42	24	really	really	ADV
fbem-5590	42	25	play	play	VERB
fbem-5590	42	26	a	a	DET
fbem-5590	42	27	role	role	NOUN
fbem-5590	42	28	,	,	PUNCT
fbem-5590	42	29	improve	improve	VERB
fbem-5590	42	30	the	the	DET
fbem-5590	42	31	quality	quality	NOUN
fbem-5590	42	32	of	of	ADP
fbem-5590	42	33	accounting	accounting	NOUN
fbem-5590	42	34	information	information	NOUN
fbem-5590	42	35	.	.	PUNCT
fbem-5590	43	1	therefore	therefore	ADV
fbem-5590	43	2	,	,	PUNCT
fbem-5590	43	3	it	it	PRON
fbem-5590	43	4	is	be	AUX
fbem-5590	43	5	speculated	speculate	VERB
fbem-5590	43	6	that	that	SCONJ
fbem-5590	43	7	internal	internal	ADJ
fbem-5590	43	8	control	control	NOUN
fbem-5590	43	9	has	have	VERB
fbem-5590	43	10	a	a	DET
fbem-5590	43	11	positive	positive	ADJ
fbem-5590	43	12	impact	impact	NOUN
fbem-5590	43	13	on	on	ADP
fbem-5590	43	14	the	the	DET
fbem-5590	43	15	quality	quality	NOUN
fbem-5590	43	16	of	of	ADP
fbem-5590	43	17	accounting	accounting	NOUN
fbem-5590	43	18	information	information	NOUN
fbem-5590	43	19	as	as	ADP
fbem-5590	43	20	a	a	DET
fbem-5590	43	21	whole	whole	NOUN
fbem-5590	43	22	,	,	PUNCT
fbem-5590	43	23	which	which	PRON
fbem-5590	43	24	can	can	AUX
fbem-5590	43	25	improve	improve	VERB
fbem-5590	43	26	the	the	DET
fbem-5590	43	27	quality	quality	NOUN
fbem-5590	43	28	of	of	ADP
fbem-5590	43	29	accounting	accounting	NOUN
fbem-5590	43	30	information	information	NOUN
fbem-5590	43	31	.	.	PUNCT
fbem-5590	44	1	based	base	VERB
fbem-5590	44	2	on	on	ADP
fbem-5590	44	3	theoretical	theoretical	ADJ
fbem-5590	44	4	analysis	analysis	NOUN
fbem-5590	44	5	,	,	PUNCT
fbem-5590	44	6	the	the	DET
fbem-5590	44	7	research	research	NOUN
fbem-5590	44	8	hypothesis	hypothesis	NOUN
fbem-5590	44	9	is	be	AUX
fbem-5590	44	10	proposed	propose	VERB
fbem-5590	44	11	:	:	PUNCT
fbem-5590	44	12	h1	h1	NOUN
fbem-5590	44	13	:	:	PUNCT
fbem-5590	44	14	enterprise	enterprise	NOUN
fbem-5590	44	15	internal	internal	ADJ
fbem-5590	44	16	control	control	NOUN
fbem-5590	44	17	is	be	AUX
fbem-5590	44	18	positively	positively	ADV
fbem-5590	44	19	correlated	correlate	VERB
fbem-5590	44	20	with	with	ADP
fbem-5590	44	21	accounting	accounting	NOUN
fbem-5590	44	22	information	information	NOUN
fbem-5590	44	23	quality	quality	NOUN
fbem-5590	44	24	.	.	PUNCT
fbem-5590	45	1	2.2	2.2	NUM
fbem-5590	45	2	.	.	PUNCT
fbem-5590	45	3	management	management	NOUN
fbem-5590	45	4	power	power	NOUN
fbem-5590	45	5	and	and	CCONJ
fbem-5590	45	6	accounting	accounting	NOUN
fbem-5590	45	7	information	information	NOUN
fbem-5590	45	8	quality	quality	NOUN
fbem-5590	45	9	with	with	ADP
fbem-5590	45	10	the	the	DET
fbem-5590	45	11	continuous	continuous	ADJ
fbem-5590	45	12	development	development	NOUN
fbem-5590	45	13	and	and	CCONJ
fbem-5590	45	14	perfection	perfection	NOUN
fbem-5590	45	15	of	of	ADP
fbem-5590	45	16	enterprise	enterprise	NOUN
fbem-5590	45	17	structure	structure	NOUN
fbem-5590	45	18	,	,	PUNCT
fbem-5590	45	19	ownership	ownership	NOUN
fbem-5590	45	20	and	and	CCONJ
fbem-5590	45	21	management	management	NOUN
fbem-5590	45	22	are	be	AUX
fbem-5590	45	23	generally	generally	ADV
fbem-5590	45	24	separated	separate	VERB
fbem-5590	45	25	in	in	ADP
fbem-5590	45	26	modern	modern	ADJ
fbem-5590	45	27	enterprises	enterprise	NOUN
fbem-5590	45	28	.	.	PUNCT
fbem-5590	46	1	with	with	ADP
fbem-5590	46	2	the	the	DET
fbem-5590	46	3	development	development	NOUN
fbem-5590	46	4	of	of	ADP
fbem-5590	46	5	enterprise	enterprise	NOUN
fbem-5590	46	6	economy	economy	NOUN
fbem-5590	46	7	and	and	CCONJ
fbem-5590	46	8	the	the	DET
fbem-5590	46	9	continuous	continuous	ADJ
fbem-5590	46	10	development	development	NOUN
fbem-5590	46	11	of	of	ADP
fbem-5590	46	12	enterprise	enterprise	NOUN
fbem-5590	46	13	scale	scale	NOUN
fbem-5590	46	14	,	,	PUNCT
fbem-5590	46	15	enterprise	enterprise	NOUN
fbem-5590	46	16	owners	owner	NOUN
fbem-5590	46	17	are	be	AUX
fbem-5590	46	18	unable	unable	ADJ
fbem-5590	46	19	to	to	PART
fbem-5590	46	20	manage	manage	VERB
fbem-5590	46	21	themselves	themselves	PRON
fbem-5590	46	22	in	in	ADP
fbem-5590	46	23	the	the	DET
fbem-5590	46	24	whole	whole	ADJ
fbem-5590	46	25	process	process	NOUN
fbem-5590	46	26	like	like	ADP
fbem-5590	46	27	a	a	DET
fbem-5590	46	28	small	small	ADJ
fbem-5590	46	29	workshop	workshop	NOUN
fbem-5590	46	30	.	.	PUNCT
fbem-5590	47	1	whether	whether	SCONJ
fbem-5590	47	2	in	in	ADP
fbem-5590	47	3	terms	term	NOUN
fbem-5590	47	4	of	of	ADP
fbem-5590	47	5	ability	ability	NOUN
fbem-5590	47	6	or	or	CCONJ
fbem-5590	47	7	professionalism	professionalism	NOUN
fbem-5590	47	8	,	,	PUNCT
fbem-5590	47	9	managers	manager	NOUN
fbem-5590	47	10	need	need	VERB
fbem-5590	47	11	a	a	DET
fbem-5590	47	12	professional	professional	ADJ
fbem-5590	47	13	manager	manager	NOUN
fbem-5590	47	14	to	to	PART
fbem-5590	47	15	help	help	VERB
fbem-5590	47	16	enterprise	enterprise	NOUN
fbem-5590	47	17	owners	owner	NOUN
fbem-5590	47	18	.	.	PUNCT
fbem-5590	48	1	therefore	therefore	ADV
fbem-5590	48	2	,	,	PUNCT
fbem-5590	48	3	the	the	DET
fbem-5590	48	4	owner	owner	NOUN
fbem-5590	48	5	will	will	AUX
fbem-5590	48	6	transfer	transfer	VERB
fbem-5590	48	7	the	the	DET
fbem-5590	48	8	management	management	NOUN
fbem-5590	48	9	right	right	NOUN
fbem-5590	48	10	of	of	ADP
fbem-5590	48	11	the	the	DET
fbem-5590	48	12	enterprise	enterprise	NOUN
fbem-5590	48	13	to	to	ADP
fbem-5590	48	14	the	the	DET
fbem-5590	48	15	professional	professional	ADJ
fbem-5590	48	16	personnel	personnel	NOUN
fbem-5590	48	17	,	,	PUNCT
fbem-5590	48	18	who	who	PRON
fbem-5590	48	19	will	will	AUX
fbem-5590	48	20	conduct	conduct	VERB
fbem-5590	48	21	the	the	DET
fbem-5590	48	22	operation	operation	NOUN
fbem-5590	48	23	and	and	CCONJ
fbem-5590	48	24	management	management	NOUN
fbem-5590	48	25	.	.	PUNCT
fbem-5590	49	1	this	this	PRON
fbem-5590	49	2	greatly	greatly	ADV
fbem-5590	49	3	improves	improve	VERB
fbem-5590	49	4	the	the	DET
fbem-5590	49	5	efficiency	efficiency	NOUN
fbem-5590	49	6	of	of	ADP
fbem-5590	49	7	the	the	DET
fbem-5590	49	8	enterprise	enterprise	NOUN
fbem-5590	49	9	.	.	PUNCT
fbem-5590	50	1	at	at	ADP
fbem-5590	50	2	the	the	DET
fbem-5590	50	3	same	same	ADJ
fbem-5590	50	4	time	time	NOUN
fbem-5590	50	5	,	,	PUNCT
fbem-5590	50	6	there	there	PRON
fbem-5590	50	7	are	be	VERB
fbem-5590	50	8	agency	agency	NOUN
fbem-5590	50	9	problems	problem	NOUN
fbem-5590	50	10	.	.	PUNCT
fbem-5590	51	1	managers	manager	NOUN
fbem-5590	51	2	,	,	PUNCT
fbem-5590	51	3	as	as	SCONJ
fbem-5590	51	4	direct	direct	ADJ
fbem-5590	51	5	participants	participant	NOUN
fbem-5590	51	6	in	in	ADP
fbem-5590	51	7	the	the	DET
fbem-5590	51	8	business	business	NOUN
fbem-5590	51	9	activities	activity	NOUN
fbem-5590	51	10	of	of	ADP
fbem-5590	51	11	enterprises	enterprise	NOUN
fbem-5590	51	12	,	,	PUNCT
fbem-5590	51	13	have	have	VERB
fbem-5590	51	14	more	more	ADV
fbem-5590	51	15	detailed	detailed	ADJ
fbem-5590	51	16	information	information	NOUN
fbem-5590	51	17	about	about	ADP
fbem-5590	51	18	enterprises	enterprise	NOUN
fbem-5590	51	19	than	than	ADP
fbem-5590	51	20	the	the	DET
fbem-5590	51	21	owners	owner	NOUN
fbem-5590	51	22	.	.	PUNCT
fbem-5590	52	1	however	however	ADV
fbem-5590	52	2	,	,	PUNCT
fbem-5590	52	3	shareholders	shareholder	NOUN
fbem-5590	52	4	can	can	AUX
fbem-5590	52	5	only	only	ADV
fbem-5590	52	6	understand	understand	VERB
fbem-5590	52	7	the	the	DET
fbem-5590	52	8	information	information	NOUN
fbem-5590	52	9	of	of	ADP
fbem-5590	52	10	the	the	DET
fbem-5590	52	11	enterprise	enterprise	NOUN
fbem-5590	52	12	through	through	ADP
fbem-5590	52	13	financial	financial	ADJ
fbem-5590	52	14	statements	statement	NOUN
fbem-5590	52	15	or	or	CCONJ
fbem-5590	52	16	shareholders	shareholder	NOUN
fbem-5590	52	17	,	,	PUNCT
fbem-5590	52	18	and	and	CCONJ
fbem-5590	52	19	do	do	AUX
fbem-5590	52	20	not	not	PART
fbem-5590	52	21	know	know	VERB
fbem-5590	52	22	much	much	ADJ
fbem-5590	52	23	about	about	ADP
fbem-5590	52	24	their	their	PRON
fbem-5590	52	25	own	own	ADJ
fbem-5590	52	26	enterprises	enterprise	NOUN
fbem-5590	52	27	.	.	PUNCT
fbem-5590	53	1	management	management	NOUN
fbem-5590	53	2	has	have	VERB
fbem-5590	53	3	an	an	DET
fbem-5590	53	4	information	information	NOUN
fbem-5590	53	5	advantage	advantage	NOUN
fbem-5590	53	6	over	over	ADP
fbem-5590	53	7	shareholders	shareholder	NOUN
fbem-5590	53	8	.	.	PUNCT
fbem-5590	54	1	in	in	ADP
fbem-5590	54	2	order	order	NOUN
fbem-5590	54	3	to	to	PART
fbem-5590	54	4	reduce	reduce	VERB
fbem-5590	54	5	the	the	DET
fbem-5590	54	6	information	information	NOUN
fbem-5590	54	7	difference	difference	NOUN
fbem-5590	54	8	between	between	ADP
fbem-5590	54	9	shareholders	shareholder	NOUN
fbem-5590	54	10	and	and	CCONJ
fbem-5590	54	11	managers	manager	NOUN
fbem-5590	54	12	,	,	PUNCT
fbem-5590	54	13	shareholders	shareholder	NOUN
fbem-5590	54	14	often	often	ADV
fbem-5590	54	15	carry	carry	VERB
fbem-5590	54	16	out	out	ADP
fbem-5590	54	17	corresponding	correspond	VERB
fbem-5590	54	18	equity	equity	NOUN
fbem-5590	54	19	incentives	incentive	NOUN
fbem-5590	54	20	.	.	PUNCT
fbem-5590	55	1	with	with	ADP
fbem-5590	55	2	the	the	DET
fbem-5590	55	3	equity	equity	NOUN
fbem-5590	55	4	incentive	incentive	NOUN
fbem-5590	55	5	,	,	PUNCT
fbem-5590	55	6	the	the	DET
fbem-5590	55	7	power	power	NOUN
fbem-5590	55	8	of	of	ADP
fbem-5590	55	9	management	management	NOUN
fbem-5590	55	10	is	be	AUX
fbem-5590	55	11	further	far	ADV
fbem-5590	55	12	expanded	expand	VERB
fbem-5590	55	13	and	and	CCONJ
fbem-5590	55	14	more	more	ADV
fbem-5590	55	15	able	able	ADJ
fbem-5590	55	16	to	to	PART
fbem-5590	55	17	influence	influence	VERB
fbem-5590	55	18	corporate	corporate	ADJ
fbem-5590	55	19	earnings	earning	NOUN
fbem-5590	55	20	.	.	PUNCT
fbem-5590	56	1	however	however	ADV
fbem-5590	56	2	,	,	PUNCT
fbem-5590	56	3	the	the	DET
fbem-5590	56	4	interests	interest	NOUN
fbem-5590	56	5	of	of	ADP
fbem-5590	56	6	shareholders	shareholder	NOUN
fbem-5590	56	7	and	and	CCONJ
fbem-5590	56	8	management	management	NOUN
fbem-5590	56	9	are	be	AUX
fbem-5590	56	10	quite	quite	ADV
fbem-5590	56	11	different	different	ADJ
fbem-5590	56	12	.	.	PUNCT
fbem-5590	57	1	shareholders	shareholder	NOUN
fbem-5590	57	2	hope	hope	VERB
fbem-5590	57	3	to	to	PART
fbem-5590	57	4	maximize	maximize	VERB
fbem-5590	57	5	corporate	corporate	ADJ
fbem-5590	57	6	profit	profit	NOUN
fbem-5590	57	7	and	and	CCONJ
fbem-5590	57	8	corporate	corporate	ADJ
fbem-5590	57	9	value	value	NOUN
fbem-5590	57	10	.	.	PUNCT
fbem-5590	58	1	and	and	CCONJ
fbem-5590	58	2	management	management	NOUN
fbem-5590	58	3	is	be	AUX
fbem-5590	58	4	more	more	ADV
fbem-5590	58	5	concerned	concerned	ADJ
fbem-5590	58	6	about	about	ADP
fbem-5590	58	7	their	their	PRON
fbem-5590	58	8	own	own	ADJ
fbem-5590	58	9	compensation	compensation	NOUN
fbem-5590	58	10	,	,	PUNCT
fbem-5590	58	11	benefits	benefit	NOUN
fbem-5590	58	12	,	,	PUNCT
fbem-5590	58	13	etc	etc	X
fbem-5590	58	14	.	.	X
fbem-5590	59	1	so	so	ADV
fbem-5590	59	2	when	when	SCONJ
fbem-5590	59	3	management	management	NOUN
fbem-5590	59	4	has	have	VERB
fbem-5590	59	5	too	too	ADV
fbem-5590	59	6	much	much	ADJ
fbem-5590	59	7	power	power	NOUN
fbem-5590	59	8	,	,	PUNCT
fbem-5590	59	9	it	it	PRON
fbem-5590	59	10	may	may	AUX
fbem-5590	59	11	sacrifice	sacrifice	VERB
fbem-5590	59	12	owner	owner	NOUN
fbem-5590	59	13	's	's	PART
fbem-5590	59	14	equity	equity	NOUN
fbem-5590	59	15	for	for	ADP
fbem-5590	59	16	its	its	PRON
fbem-5590	59	17	own	own	ADJ
fbem-5590	59	18	sake	sake	NOUN
fbem-5590	59	19	.	.	PUNCT
fbem-5590	60	1	especially	especially	ADV
fbem-5590	60	2	when	when	SCONJ
fbem-5590	60	3	the	the	DET
fbem-5590	60	4	performance	performance	NOUN
fbem-5590	60	5	of	of	ADP
fbem-5590	60	6	the	the	DET
fbem-5590	60	7	management	management	NOUN
fbem-5590	60	8	is	be	AUX
fbem-5590	60	9	related	relate	VERB
fbem-5590	60	10	to	to	ADP
fbem-5590	60	11	the	the	DET
fbem-5590	60	12	net	net	ADJ
fbem-5590	60	13	profit	profit	NOUN
fbem-5590	60	14	of	of	ADP
fbem-5590	60	15	the	the	DET
fbem-5590	60	16	financial	financial	ADJ
fbem-5590	60	17	statements	statement	NOUN
fbem-5590	60	18	,	,	PUNCT
fbem-5590	60	19	the	the	DET
fbem-5590	60	20	management	management	NOUN
fbem-5590	60	21	has	have	VERB
fbem-5590	60	22	a	a	DET
fbem-5590	60	23	strong	strong	ADJ
fbem-5590	60	24	motivation	motivation	NOUN
fbem-5590	60	25	to	to	PART
fbem-5590	60	26	manipulate	manipulate	VERB
fbem-5590	60	27	the	the	DET
fbem-5590	60	28	corporate	corporate	ADJ
fbem-5590	60	29	earnings	earning	NOUN
fbem-5590	60	30	and	and	CCONJ
fbem-5590	60	31	whitewash	whitewash	VERB
fbem-5590	60	32	the	the	DET
fbem-5590	60	33	financial	financial	ADJ
fbem-5590	60	34	statements	statement	NOUN
fbem-5590	60	35	to	to	PART
fbem-5590	60	36	create	create	VERB
fbem-5590	60	37	the	the	DET
fbem-5590	60	38	illusion	illusion	NOUN
fbem-5590	60	39	of	of	ADP
fbem-5590	60	40	corporate	corporate	ADJ
fbem-5590	60	41	prosperity	prosperity	NOUN
fbem-5590	60	42	.	.	PUNCT
fbem-5590	61	1	management	management	NOUN
fbem-5590	61	2	often	often	ADV
fbem-5590	61	3	reduces	reduce	VERB
fbem-5590	61	4	the	the	DET
fbem-5590	61	5	quality	quality	NOUN
fbem-5590	61	6	of	of	ADP
fbem-5590	61	7	accounting	accounting	NOUN
fbem-5590	61	8	information	information	NOUN
fbem-5590	61	9	by	by	ADP
fbem-5590	61	10	reducing	reduce	VERB
fbem-5590	61	11	the	the	DET
fbem-5590	61	12	quality	quality	NOUN
fbem-5590	61	13	of	of	ADP
fbem-5590	61	14	accounting	accounting	NOUN
fbem-5590	61	15	information	information	NOUN
fbem-5590	61	16	to	to	ADP
fbem-5590	61	17	different	different	ADJ
fbem-5590	61	18	degrees	degree	NOUN
fbem-5590	61	19	of	of	ADP
fbem-5590	61	20	earnings	earning	NOUN
fbem-5590	61	21	management	management	NOUN
fbem-5590	61	22	,	,	PUNCT
fbem-5590	61	23	whitewash	whitewash	VERB
fbem-5590	61	24	the	the	DET
fbem-5590	61	25	real	real	ADJ
fbem-5590	61	26	financial	financial	ADJ
fbem-5590	61	27	information	information	NOUN
fbem-5590	61	28	and	and	CCONJ
fbem-5590	61	29	other	other	ADJ
fbem-5590	61	30	ways	way	NOUN
fbem-5590	61	31	to	to	PART
fbem-5590	61	32	reduce	reduce	VERB
fbem-5590	61	33	the	the	DET
fbem-5590	61	34	quality	quality	NOUN
fbem-5590	61	35	of	of	ADP
fbem-5590	61	36	accounting	accounting	NOUN
fbem-5590	61	37	information	information	NOUN
fbem-5590	61	38	.	.	PUNCT
fbem-5590	62	1	based	base	VERB
fbem-5590	62	2	on	on	ADP
fbem-5590	62	3	the	the	DET
fbem-5590	62	4	above	above	ADJ
fbem-5590	62	5	theoretical	theoretical	ADJ
fbem-5590	62	6	analysis	analysis	NOUN
fbem-5590	62	7	,	,	PUNCT
fbem-5590	62	8	this	this	DET
fbem-5590	62	9	paper	paper	NOUN
fbem-5590	62	10	proposes	propose	VERB
fbem-5590	62	11	the	the	DET
fbem-5590	62	12	following	follow	VERB
fbem-5590	62	13	hypothesis	hypothesis	NOUN
fbem-5590	62	14	:	:	PUNCT
fbem-5590	62	15	h2	h2	NOUN
fbem-5590	62	16	:	:	PUNCT
fbem-5590	62	17	there	there	PRON
fbem-5590	62	18	is	be	VERB
fbem-5590	62	19	a	a	DET
fbem-5590	62	20	negative	negative	ADJ
fbem-5590	62	21	correlation	correlation	NOUN
fbem-5590	62	22	between	between	ADP
fbem-5590	62	23	management	management	NOUN
fbem-5590	62	24	power	power	NOUN
fbem-5590	62	25	and	and	CCONJ
fbem-5590	62	26	accounting	accounting	NOUN
fbem-5590	62	27	information	information	NOUN
fbem-5590	62	28	quality	quality	NOUN
fbem-5590	62	29	.	.	PUNCT
fbem-5590	63	1	2.3	2.3	NUM
fbem-5590	63	2	.	.	PUNCT
fbem-5590	63	3	internal	internal	ADJ
fbem-5590	63	4	control	control	NOUN
fbem-5590	63	5	,	,	PUNCT
fbem-5590	63	6	management	management	NOUN
fbem-5590	63	7	power	power	NOUN
fbem-5590	63	8	and	and	CCONJ
fbem-5590	63	9	accounting	accounting	NOUN
fbem-5590	63	10	information	information	NOUN
fbem-5590	63	11	quality	quality	NOUN
fbem-5590	63	12	when	when	SCONJ
fbem-5590	63	13	management	management	NOUN
fbem-5590	63	14	has	have	VERB
fbem-5590	63	15	too	too	ADV
fbem-5590	63	16	much	much	ADJ
fbem-5590	63	17	power	power	NOUN
fbem-5590	63	18	,	,	PUNCT
fbem-5590	63	19	it	it	PRON
fbem-5590	63	20	may	may	AUX
fbem-5590	63	21	sacrifice	sacrifice	VERB
fbem-5590	63	22	owner	owner	NOUN
fbem-5590	63	23	's	's	PART
fbem-5590	63	24	equity	equity	NOUN
fbem-5590	63	25	for	for	ADP
fbem-5590	63	26	its	its	PRON
fbem-5590	63	27	own	own	ADJ
fbem-5590	63	28	sake	sake	NOUN
fbem-5590	63	29	.	.	PUNCT
fbem-5590	64	1	especially	especially	ADV
fbem-5590	64	2	when	when	SCONJ
fbem-5590	64	3	the	the	DET
fbem-5590	64	4	performance	performance	NOUN
fbem-5590	64	5	of	of	ADP
fbem-5590	64	6	the	the	DET
fbem-5590	64	7	management	management	NOUN
fbem-5590	64	8	is	be	AUX
fbem-5590	64	9	related	relate	VERB
fbem-5590	64	10	to	to	ADP
fbem-5590	64	11	the	the	DET
fbem-5590	64	12	net	net	ADJ
fbem-5590	64	13	profit	profit	NOUN
fbem-5590	64	14	of	of	ADP
fbem-5590	64	15	the	the	DET
fbem-5590	64	16	financial	financial	ADJ
fbem-5590	64	17	statements	statement	NOUN
fbem-5590	64	18	,	,	PUNCT
fbem-5590	64	19	the	the	DET
fbem-5590	64	20	management	management	NOUN
fbem-5590	64	21	has	have	VERB
fbem-5590	64	22	a	a	DET
fbem-5590	64	23	strong	strong	ADJ
fbem-5590	64	24	motivation	motivation	NOUN
fbem-5590	64	25	to	to	PART
fbem-5590	64	26	manipulate	manipulate	VERB
fbem-5590	64	27	the	the	DET
fbem-5590	64	28	corporate	corporate	ADJ
fbem-5590	64	29	earnings	earning	NOUN
fbem-5590	64	30	and	and	CCONJ
fbem-5590	64	31	whitewash	whitewash	VERB
fbem-5590	64	32	the	the	DET
fbem-5590	64	33	financial	financial	ADJ
fbem-5590	64	34	statements	statement	NOUN
fbem-5590	64	35	to	to	PART
fbem-5590	64	36	create	create	VERB
fbem-5590	64	37	the	the	DET
fbem-5590	64	38	illusion	illusion	NOUN
fbem-5590	64	39	of	of	ADP
fbem-5590	64	40	corporate	corporate	ADJ
fbem-5590	64	41	prosperity	prosperity	NOUN
fbem-5590	64	42	.	.	PUNCT
fbem-5590	65	1	management	management	NOUN
fbem-5590	65	2	often	often	ADV
fbem-5590	65	3	reduces	reduce	VERB
fbem-5590	65	4	the	the	DET
fbem-5590	65	5	quality	quality	NOUN
fbem-5590	65	6	of	of	ADP
fbem-5590	65	7	accounting	accounting	NOUN
fbem-5590	65	8	information	information	NOUN
fbem-5590	65	9	by	by	ADP
fbem-5590	65	10	reducing	reduce	VERB
fbem-5590	65	11	the	the	DET
fbem-5590	65	12	quality	quality	NOUN
fbem-5590	65	13	of	of	ADP
fbem-5590	65	14	accounting	accounting	NOUN
fbem-5590	65	15	information	information	NOUN
fbem-5590	65	16	to	to	ADP
fbem-5590	65	17	different	different	ADJ
fbem-5590	65	18	degrees	degree	NOUN
fbem-5590	65	19	of	of	ADP
fbem-5590	65	20	earnings	earning	NOUN
fbem-5590	65	21	management	management	NOUN
fbem-5590	65	22	,	,	PUNCT
fbem-5590	65	23	whitewash	whitewash	VERB
fbem-5590	65	24	the	the	DET
fbem-5590	65	25	real	real	ADJ
fbem-5590	65	26	financial	financial	ADJ
fbem-5590	65	27	information	information	NOUN
fbem-5590	65	28	and	and	CCONJ
fbem-5590	65	29	other	other	ADJ
fbem-5590	65	30	ways	way	NOUN
fbem-5590	65	31	to	to	PART
fbem-5590	65	32	reduce	reduce	VERB
fbem-5590	65	33	the	the	DET
fbem-5590	65	34	quality	quality	NOUN
fbem-5590	65	35	of	of	ADP
fbem-5590	65	36	accounting	accounting	NOUN
fbem-5590	65	37	information	information	NOUN
fbem-5590	65	38	.	.	PUNCT
fbem-5590	66	1	a	a	DET
fbem-5590	66	2	well	well	ADV
fbem-5590	66	3	-	-	PUNCT
fbem-5590	66	4	run	run	VERB
fbem-5590	66	5	internal	internal	ADJ
fbem-5590	66	6	control	control	NOUN
fbem-5590	66	7	can	can	AUX
fbem-5590	66	8	effectively	effectively	ADV
fbem-5590	66	9	curb	curb	VERB
fbem-5590	66	10	the	the	DET
fbem-5590	66	11	problems	problem	NOUN
fbem-5590	66	12	caused	cause	VERB
fbem-5590	66	13	by	by	ADP
fbem-5590	66	14	excessive	excessive	ADJ
fbem-5590	66	15	management	management	NOUN
fbem-5590	66	16	power	power	NOUN
fbem-5590	66	17	.	.	PUNCT
fbem-5590	67	1	internal	internal	ADJ
fbem-5590	67	2	control	control	NOUN
fbem-5590	67	3	can	can	AUX
fbem-5590	67	4	273	273	NUM
fbem-5590	67	5	restrain	restrain	VERB
fbem-5590	67	6	the	the	DET
fbem-5590	67	7	excessive	excessive	ADJ
fbem-5590	67	8	power	power	NOUN
fbem-5590	67	9	of	of	ADP
fbem-5590	67	10	the	the	DET
fbem-5590	67	11	management	management	NOUN
fbem-5590	67	12	through	through	ADP
fbem-5590	67	13	the	the	DET
fbem-5590	67	14	system	system	NOUN
fbem-5590	67	15	,	,	PUNCT
fbem-5590	67	16	rationally	rationally	ADV
fbem-5590	67	17	allocate	allocate	VERB
fbem-5590	67	18	the	the	DET
fbem-5590	67	19	power	power	NOUN
fbem-5590	67	20	structure	structure	NOUN
fbem-5590	67	21	of	of	ADP
fbem-5590	67	22	the	the	DET
fbem-5590	67	23	management	management	NOUN
fbem-5590	67	24	,	,	PUNCT
fbem-5590	67	25	and	and	CCONJ
fbem-5590	67	26	give	give	VERB
fbem-5590	67	27	full	full	ADJ
fbem-5590	67	28	play	play	NOUN
fbem-5590	67	29	to	to	ADP
fbem-5590	67	30	the	the	DET
fbem-5590	67	31	supervisory	supervisory	ADJ
fbem-5590	67	32	role	role	NOUN
fbem-5590	67	33	of	of	ADP
fbem-5590	67	34	the	the	DET
fbem-5590	67	35	board	board	NOUN
fbem-5590	67	36	of	of	ADP
fbem-5590	67	37	directors	director	NOUN
fbem-5590	67	38	for	for	ADP
fbem-5590	67	39	the	the	DET
fbem-5590	67	40	enterprise	enterprise	NOUN
fbem-5590	67	41	.	.	PUNCT
fbem-5590	68	1	internal	internal	ADJ
fbem-5590	68	2	control	control	NOUN
fbem-5590	68	3	can	can	AUX
fbem-5590	68	4	restrain	restrain	VERB
fbem-5590	68	5	the	the	DET
fbem-5590	68	6	motivation	motivation	NOUN
fbem-5590	68	7	of	of	ADP
fbem-5590	68	8	management	management	NOUN
fbem-5590	68	9	to	to	PART
fbem-5590	68	10	manipulate	manipulate	VERB
fbem-5590	68	11	earnings	earning	NOUN
fbem-5590	68	12	,	,	PUNCT
fbem-5590	68	13	reduce	reduce	VERB
fbem-5590	68	14	the	the	DET
fbem-5590	68	15	opportunity	opportunity	NOUN
fbem-5590	68	16	of	of	SCONJ
fbem-5590	68	17	management	management	NOUN
fbem-5590	68	18	to	to	PART
fbem-5590	68	19	manipulate	manipulate	VERB
fbem-5590	68	20	,	,	PUNCT
fbem-5590	68	21	and	and	CCONJ
fbem-5590	68	22	block	block	VERB
fbem-5590	68	23	the	the	DET
fbem-5590	68	24	way	way	NOUN
fbem-5590	68	25	of	of	ADP
fbem-5590	68	26	management	management	NOUN
fbem-5590	68	27	to	to	PART
fbem-5590	68	28	make	make	VERB
fbem-5590	68	29	mistakes	mistake	NOUN
fbem-5590	68	30	from	from	ADP
fbem-5590	68	31	the	the	DET
fbem-5590	68	32	process	process	NOUN
fbem-5590	68	33	and	and	CCONJ
fbem-5590	68	34	system	system	NOUN
fbem-5590	68	35	.	.	PUNCT
fbem-5590	69	1	the	the	DET
fbem-5590	69	2	various	various	ADJ
fbem-5590	69	3	elements	element	NOUN
fbem-5590	69	4	of	of	ADP
fbem-5590	69	5	internal	internal	ADJ
fbem-5590	69	6	control	control	NOUN
fbem-5590	69	7	can	can	AUX
fbem-5590	69	8	play	play	VERB
fbem-5590	69	9	a	a	DET
fbem-5590	69	10	role	role	NOUN
fbem-5590	69	11	in	in	ADP
fbem-5590	69	12	the	the	DET
fbem-5590	69	13	normal	normal	ADJ
fbem-5590	69	14	operation	operation	NOUN
fbem-5590	69	15	of	of	ADP
fbem-5590	69	16	the	the	DET
fbem-5590	69	17	enterprise	enterprise	NOUN
fbem-5590	69	18	from	from	ADP
fbem-5590	69	19	different	different	ADJ
fbem-5590	69	20	aspects	aspect	NOUN
fbem-5590	69	21	,	,	PUNCT
fbem-5590	69	22	restrain	restrain	VERB
fbem-5590	69	23	the	the	DET
fbem-5590	69	24	power	power	NOUN
fbem-5590	69	25	concentration	concentration	NOUN
fbem-5590	69	26	of	of	ADP
fbem-5590	69	27	the	the	DET
fbem-5590	69	28	management	management	NOUN
fbem-5590	69	29	,	,	PUNCT
fbem-5590	69	30	solve	solve	VERB
fbem-5590	69	31	the	the	DET
fbem-5590	69	32	agent	agent	NOUN
fbem-5590	69	33	problem	problem	NOUN
fbem-5590	69	34	between	between	ADP
fbem-5590	69	35	the	the	DET
fbem-5590	69	36	management	management	NOUN
fbem-5590	69	37	and	and	CCONJ
fbem-5590	69	38	the	the	DET
fbem-5590	69	39	shareholders	shareholder	NOUN
fbem-5590	69	40	,	,	PUNCT
fbem-5590	69	41	so	so	SCONJ
fbem-5590	69	42	as	as	SCONJ
fbem-5590	69	43	to	to	PART
fbem-5590	69	44	improve	improve	VERB
fbem-5590	69	45	the	the	DET
fbem-5590	69	46	quality	quality	NOUN
fbem-5590	69	47	of	of	ADP
fbem-5590	69	48	accounting	accounting	NOUN
fbem-5590	69	49	information	information	NOUN
fbem-5590	69	50	.	.	PUNCT
fbem-5590	70	1	based	base	VERB
fbem-5590	70	2	on	on	ADP
fbem-5590	70	3	the	the	DET
fbem-5590	70	4	above	above	ADJ
fbem-5590	70	5	analysis	analysis	NOUN
fbem-5590	70	6	,	,	PUNCT
fbem-5590	70	7	this	this	DET
fbem-5590	70	8	paper	paper	NOUN
fbem-5590	70	9	proposes	propose	VERB
fbem-5590	70	10	the	the	DET
fbem-5590	70	11	following	follow	VERB
fbem-5590	70	12	hypothesis	hypothesis	NOUN
fbem-5590	70	13	:	:	PUNCT
fbem-5590	70	14	h3	h3	NOUN
fbem-5590	70	15	:	:	PUNCT
fbem-5590	70	16	internal	internal	ADJ
fbem-5590	70	17	control	control	NOUN
fbem-5590	70	18	can	can	AUX
fbem-5590	70	19	alleviate	alleviate	VERB
fbem-5590	70	20	the	the	DET
fbem-5590	70	21	negative	negative	ADJ
fbem-5590	70	22	effect	effect	NOUN
fbem-5590	70	23	between	between	ADP
fbem-5590	70	24	management	management	NOUN
fbem-5590	70	25	power	power	NOUN
fbem-5590	70	26	and	and	CCONJ
fbem-5590	70	27	accounting	accounting	NOUN
fbem-5590	70	28	information	information	NOUN
fbem-5590	70	29	quality	quality	NOUN
fbem-5590	70	30	.	.	PUNCT
fbem-5590	71	1	3	3	X
fbem-5590	71	2	.	.	X
fbem-5590	71	3	research	research	NOUN
fbem-5590	71	4	design	design	PROPN
fbem-5590	71	5	3.1	3.1	NUM
fbem-5590	71	6	.	.	PUNCT
fbem-5590	72	1	sample	sample	NOUN
fbem-5590	72	2	and	and	CCONJ
fbem-5590	72	3	data	datum	NOUN
fbem-5590	72	4	source	source	NOUN
fbem-5590	72	5	this	this	DET
fbem-5590	72	6	paper	paper	NOUN
fbem-5590	72	7	takes	take	VERB
fbem-5590	72	8	shanghai	shanghai	PROPN
fbem-5590	72	9	-	-	PUNCT
fbem-5590	72	10	shenzhen	shenzhen	PROPN
fbem-5590	72	11	a	a	DET
fbem-5590	72	12	-	-	PUNCT
fbem-5590	72	13	share	share	NOUN
fbem-5590	72	14	manufacturing	manufacturing	NOUN
fbem-5590	72	15	listed	list	VERB
fbem-5590	72	16	companies	company	NOUN
fbem-5590	72	17	from	from	ADP
fbem-5590	72	18	2016	2016	NUM
fbem-5590	72	19	to	to	ADP
fbem-5590	72	20	2018	2018	NUM
fbem-5590	72	21	as	as	ADP
fbem-5590	72	22	samples	sample	NOUN
fbem-5590	72	23	.	.	PUNCT
fbem-5590	73	1	in	in	ADP
fbem-5590	73	2	order	order	NOUN
fbem-5590	73	3	to	to	PART
fbem-5590	73	4	enhance	enhance	VERB
fbem-5590	73	5	the	the	DET
fbem-5590	73	6	reliability	reliability	NOUN
fbem-5590	73	7	of	of	ADP
fbem-5590	73	8	empirical	empirical	ADJ
fbem-5590	73	9	data	datum	NOUN
fbem-5590	73	10	and	and	CCONJ
fbem-5590	73	11	the	the	DET
fbem-5590	73	12	persuasiveness	persuasiveness	NOUN
fbem-5590	73	13	of	of	ADP
fbem-5590	73	14	empirical	empirical	ADJ
fbem-5590	73	15	research	research	NOUN
fbem-5590	73	16	,	,	PUNCT
fbem-5590	73	17	the	the	DET
fbem-5590	73	18	sample	sample	NOUN
fbem-5590	73	19	data	datum	NOUN
fbem-5590	73	20	is	be	AUX
fbem-5590	73	21	screened	screen	VERB
fbem-5590	73	22	as	as	SCONJ
fbem-5590	73	23	follows	follow	VERB
fbem-5590	73	24	:	:	PUNCT
fbem-5590	73	25	(	(	PUNCT
fbem-5590	73	26	1	1	X
fbem-5590	73	27	)	)	PUNCT
fbem-5590	73	28	remove	remove	VERB
fbem-5590	73	29	st	st	PROPN
fbem-5590	73	30	,	,	PUNCT
fbem-5590	73	31	*	*	PROPN
fbem-5590	73	32	st	st	PROPN
fbem-5590	73	33	,	,	PUNCT
fbem-5590	73	34	pt	pt	PROPN
fbem-5590	73	35	and	and	CCONJ
fbem-5590	73	36	other	other	ADJ
fbem-5590	73	37	samples	sample	NOUN
fbem-5590	73	38	(	(	PUNCT
fbem-5590	73	39	2	2	X
fbem-5590	73	40	)	)	PUNCT
fbem-5590	73	41	the	the	DET
fbem-5590	73	42	samples	sample	NOUN
fbem-5590	73	43	newly	newly	ADV
fbem-5590	73	44	listed	list	VERB
fbem-5590	73	45	and	and	CCONJ
fbem-5590	73	46	discontinued	discontinue	VERB
fbem-5590	73	47	in	in	ADP
fbem-5590	73	48	the	the	DET
fbem-5590	73	49	selected	select	VERB
fbem-5590	73	50	year	year	NOUN
fbem-5590	73	51	are	be	AUX
fbem-5590	73	52	excluded	exclude	VERB
fbem-5590	73	53	,	,	PUNCT
fbem-5590	73	54	and	and	CCONJ
fbem-5590	73	55	the	the	DET
fbem-5590	73	56	samples	sample	NOUN
fbem-5590	73	57	normally	normally	ADV
fbem-5590	73	58	listed	list	VERB
fbem-5590	73	59	are	be	AUX
fbem-5590	73	60	selected	select	VERB
fbem-5590	73	61	(	(	PUNCT
fbem-5590	73	62	3	3	X
fbem-5590	73	63	)	)	PUNCT
fbem-5590	73	64	eliminate	eliminate	VERB
fbem-5590	73	65	data	datum	NOUN
fbem-5590	73	66	missing	miss	VERB
fbem-5590	73	67	and	and	CCONJ
fbem-5590	73	68	discontinuous	discontinuous	ADJ
fbem-5590	73	69	samples	sample	NOUN
fbem-5590	73	70	finally	finally	ADV
fbem-5590	73	71	,	,	PUNCT
fbem-5590	73	72	a	a	DET
fbem-5590	73	73	total	total	NOUN
fbem-5590	73	74	of	of	ADP
fbem-5590	73	75	3,673	3,673	NUM
fbem-5590	73	76	sample	sample	NOUN
fbem-5590	73	77	data	datum	NOUN
fbem-5590	73	78	were	be	AUX
fbem-5590	73	79	selected	select	VERB
fbem-5590	73	80	,	,	PUNCT
fbem-5590	73	81	including	include	VERB
fbem-5590	73	82	960	960	NUM
fbem-5590	73	83	state	state	NOUN
fbem-5590	73	84	-	-	PUNCT
fbem-5590	73	85	owned	own	VERB
fbem-5590	73	86	enterprises	enterprise	NOUN
fbem-5590	73	87	and	and	CCONJ
fbem-5590	73	88	2,713	2,713	NUM
fbem-5590	73	89	non	non	ADJ
fbem-5590	73	90	-	-	ADJ
fbem-5590	73	91	stateowned	stateowned	ADJ
fbem-5590	73	92	enterprises	enterprise	NOUN
fbem-5590	73	93	.	.	PUNCT
fbem-5590	74	1	in	in	ADP
fbem-5590	74	2	this	this	DET
fbem-5590	74	3	paper	paper	NOUN
fbem-5590	74	4	,	,	PUNCT
fbem-5590	74	5	the	the	DET
fbem-5590	74	6	accounting	accounting	NOUN
fbem-5590	74	7	information	information	NOUN
fbem-5590	74	8	quality	quality	NOUN
fbem-5590	74	9	of	of	ADP
fbem-5590	74	10	the	the	DET
fbem-5590	74	11	explained	explain	VERB
fbem-5590	74	12	variable	variable	NOUN
fbem-5590	74	13	,	,	PUNCT
fbem-5590	74	14	the	the	DET
fbem-5590	74	15	authority	authority	NOUN
fbem-5590	74	16	of	of	ADP
fbem-5590	74	17	the	the	DET
fbem-5590	74	18	manager	manager	NOUN
fbem-5590	74	19	of	of	ADP
fbem-5590	74	20	the	the	DET
fbem-5590	74	21	explained	explain	VERB
fbem-5590	74	22	variable	variable	NOUN
fbem-5590	74	23	,	,	PUNCT
fbem-5590	74	24	and	and	CCONJ
fbem-5590	74	25	the	the	DET
fbem-5590	74	26	asset	asset	NOUN
fbem-5590	74	27	-	-	PUNCT
fbem-5590	74	28	liability	liability	NOUN
fbem-5590	74	29	ratio	ratio	NOUN
fbem-5590	74	30	of	of	ADP
fbem-5590	74	31	the	the	DET
fbem-5590	74	32	control	control	NOUN
fbem-5590	74	33	variable	variable	NOUN
fbem-5590	74	34	are	be	AUX
fbem-5590	74	35	all	all	ADV
fbem-5590	74	36	from	from	ADP
fbem-5590	74	37	csmar	csmar	PROPN
fbem-5590	74	38	database	database	NOUN
fbem-5590	74	39	.	.	PUNCT
fbem-5590	75	1	the	the	DET
fbem-5590	75	2	explanatory	explanatory	ADJ
fbem-5590	75	3	variables	variable	NOUN
fbem-5590	75	4	measure	measure	VERB
fbem-5590	75	5	the	the	DET
fbem-5590	75	6	internal	internal	ADJ
fbem-5590	75	7	control	control	NOUN
fbem-5590	75	8	data	datum	NOUN
fbem-5590	75	9	from	from	ADP
fbem-5590	75	10	shenzhen	shenzhen	PROPN
fbem-5590	75	11	dibo	dibo	PROPN
fbem-5590	75	12	company	company	NOUN
fbem-5590	75	13	risk	risk	NOUN
fbem-5590	75	14	management	management	NOUN
fbem-5590	75	15	database	database	NOUN
fbem-5590	75	16	(	(	PUNCT
fbem-5590	75	17	dib	dib	NOUN
fbem-5590	75	18	)	)	PUNCT
fbem-5590	75	19	.	.	PUNCT
fbem-5590	76	1	excel	excel	VERB
fbem-5590	76	2	and	and	CCONJ
fbem-5590	76	3	stata15	stata15	NOUN
fbem-5590	76	4	are	be	AUX
fbem-5590	76	5	used	use	VERB
fbem-5590	76	6	for	for	ADP
fbem-5590	76	7	data	data	NOUN
fbem-5590	76	8	processing	processing	NOUN
fbem-5590	76	9	and	and	CCONJ
fbem-5590	76	10	statistical	statistical	ADJ
fbem-5590	76	11	analysis	analysis	NOUN
fbem-5590	76	12	in	in	ADP
fbem-5590	76	13	this	this	DET
fbem-5590	76	14	paper	paper	NOUN
fbem-5590	76	15	.	.	PUNCT
fbem-5590	77	1	3.2	3.2	NUM
fbem-5590	77	2	.	.	PUNCT
fbem-5590	78	1	variable	variable	ADJ
fbem-5590	78	2	design	design	NOUN
fbem-5590	78	3	and	and	CCONJ
fbem-5590	78	4	model	model	NOUN
fbem-5590	78	5	3.2.1	3.2.1	NUM
fbem-5590	78	6	.	.	PUNCT
fbem-5590	79	1	variable	variable	ADJ
fbem-5590	79	2	definition	definition	NOUN
fbem-5590	79	3	this	this	DET
fbem-5590	79	4	paper	paper	NOUN
fbem-5590	79	5	selects	select	VERB
fbem-5590	79	6	the	the	DET
fbem-5590	79	7	modified	modify	VERB
fbem-5590	79	8	jones	jones	PROPN
fbem-5590	79	9	model	model	PROPN
fbem-5590	79	10	to	to	PART
fbem-5590	79	11	calculate	calculate	VERB
fbem-5590	79	12	the	the	DET
fbem-5590	79	13	quality	quality	NOUN
fbem-5590	79	14	of	of	ADP
fbem-5590	79	15	accounting	accounting	NOUN
fbem-5590	79	16	information	information	NOUN
fbem-5590	79	17	disclosure	disclosure	NOUN
fbem-5590	79	18	,	,	PUNCT
fbem-5590	79	19	and	and	CCONJ
fbem-5590	79	20	reflects	reflect	VERB
fbem-5590	79	21	the	the	DET
fbem-5590	79	22	quality	quality	NOUN
fbem-5590	79	23	of	of	ADP
fbem-5590	79	24	accounting	accounting	NOUN
fbem-5590	79	25	information	information	NOUN
fbem-5590	79	26	disclosure	disclosure	NOUN
fbem-5590	79	27	through	through	ADP
fbem-5590	79	28	the	the	DET
fbem-5590	79	29	absolute	absolute	ADJ
fbem-5590	79	30	value	value	NOUN
fbem-5590	79	31	of	of	ADP
fbem-5590	79	32	discretionary	discretionary	ADJ
fbem-5590	79	33	accruals	accrual	NOUN
fbem-5590	79	34	.	.	PUNCT
fbem-5590	80	1	the	the	DET
fbem-5590	80	2	greater	great	ADJ
fbem-5590	80	3	the	the	DET
fbem-5590	80	4	value	value	NOUN
fbem-5590	80	5	of	of	ADP
fbem-5590	80	6	|da|	|da|	PRON
fbem-5590	80	7	,	,	PUNCT
fbem-5590	80	8	shows	show	VERB
fbem-5590	80	9	that	that	SCONJ
fbem-5590	80	10	the	the	PRON
fbem-5590	80	11	higher	high	ADJ
fbem-5590	80	12	the	the	DET
fbem-5590	80	13	extent	extent	NOUN
fbem-5590	80	14	of	of	ADP
fbem-5590	80	15	enterprise	enterprise	NOUN
fbem-5590	80	16	surplus	surplus	NOUN
fbem-5590	80	17	management	management	NOUN
fbem-5590	80	18	,	,	PUNCT
fbem-5590	80	19	manipulation	manipulation	NOUN
fbem-5590	80	20	profit	profit	NOUN
fbem-5590	80	21	,	,	PUNCT
fbem-5590	80	22	the	the	PRON
fbem-5590	80	23	more	more	ADV
fbem-5590	80	24	the	the	PRON
fbem-5590	80	25	lower	low	ADJ
fbem-5590	80	26	the	the	DET
fbem-5590	80	27	quality	quality	NOUN
fbem-5590	80	28	of	of	ADP
fbem-5590	80	29	accounting	accounting	NOUN
fbem-5590	80	30	information	information	NOUN
fbem-5590	80	31	disclosure	disclosure	NOUN
fbem-5590	80	32	.	.	PUNCT
fbem-5590	81	1	the	the	DET
fbem-5590	81	2	enterprise	enterprise	NOUN
fbem-5590	81	3	internal	internal	ADJ
fbem-5590	81	4	control	control	NOUN
fbem-5590	81	5	composite	composite	ADJ
fbem-5590	81	6	index	index	NOUN
fbem-5590	81	7	in	in	ADP
fbem-5590	81	8	shenzhen	shenzhen	PROPN
fbem-5590	81	9	dibo	dibo	PROPN
fbem-5590	81	10	risk	risk	NOUN
fbem-5590	81	11	management	management	NOUN
fbem-5590	81	12	database	database	NOUN
fbem-5590	81	13	(	(	PUNCT
fbem-5590	81	14	dbi	dbi	PROPN
fbem-5590	81	15	)	)	PUNCT
fbem-5590	81	16	is	be	AUX
fbem-5590	81	17	selected	select	VERB
fbem-5590	81	18	to	to	PART
fbem-5590	81	19	measure	measure	VERB
fbem-5590	81	20	the	the	DET
fbem-5590	81	21	internal	internal	ADJ
fbem-5590	81	22	control	control	NOUN
fbem-5590	81	23	.	.	PUNCT
fbem-5590	82	1	the	the	PRON
fbem-5590	82	2	higher	high	ADJ
fbem-5590	82	3	the	the	DET
fbem-5590	82	4	score	score	NOUN
fbem-5590	82	5	,	,	PUNCT
fbem-5590	82	6	the	the	PRON
fbem-5590	82	7	better	well	ADJ
fbem-5590	82	8	the	the	DET
fbem-5590	82	9	internal	internal	ADJ
fbem-5590	82	10	control	control	NOUN
fbem-5590	82	11	quality	quality	NOUN
fbem-5590	82	12	of	of	ADP
fbem-5590	82	13	the	the	DET
fbem-5590	82	14	enterprise	enterprise	NOUN
fbem-5590	82	15	,	,	PUNCT
fbem-5590	82	16	the	the	DET
fbem-5590	82	17	mature	mature	ADJ
fbem-5590	82	18	and	and	CCONJ
fbem-5590	82	19	effective	effective	ADJ
fbem-5590	82	20	implementation	implementation	NOUN
fbem-5590	82	21	of	of	ADP
fbem-5590	82	22	the	the	DET
fbem-5590	82	23	system	system	NOUN
fbem-5590	82	24	.	.	PUNCT
fbem-5590	83	1	in	in	ADP
fbem-5590	83	2	this	this	DET
fbem-5590	83	3	paper	paper	NOUN
fbem-5590	83	4	,	,	PUNCT
fbem-5590	83	5	the	the	DET
fbem-5590	83	6	following	follow	VERB
fbem-5590	83	7	two	two	NUM
fbem-5590	83	8	indicators	indicator	NOUN
fbem-5590	83	9	are	be	AUX
fbem-5590	83	10	adopted	adopt	VERB
fbem-5590	83	11	to	to	PART
fbem-5590	83	12	measure	measure	VERB
fbem-5590	83	13	management	management	NOUN
fbem-5590	83	14	power	power	NOUN
fbem-5590	83	15	.	.	PUNCT
fbem-5590	84	1	it	it	PRON
fbem-5590	84	2	is	be	AUX
fbem-5590	84	3	expressed	express	VERB
fbem-5590	84	4	by	by	ADP
fbem-5590	84	5	the	the	DET
fbem-5590	84	6	total	total	ADJ
fbem-5590	84	7	number	number	NOUN
fbem-5590	84	8	of	of	ADP
fbem-5590	84	9	management	management	NOUN
fbem-5590	84	10	power	power	NOUN
fbem-5590	84	11	obtained	obtain	VERB
fbem-5590	84	12	by	by	ADP
fbem-5590	84	13	the	the	DET
fbem-5590	84	14	sum	sum	NOUN
fbem-5590	84	15	of	of	ADP
fbem-5590	84	16	the	the	DET
fbem-5590	84	17	two	two	NUM
fbem-5590	84	18	dummy	dummy	ADJ
fbem-5590	84	19	variables	variable	NOUN
fbem-5590	84	20	of	of	ADP
fbem-5590	84	21	equity	equity	NOUN
fbem-5590	84	22	dispersion	dispersion	NOUN
fbem-5590	84	23	and	and	CCONJ
fbem-5590	84	24	integration	integration	NOUN
fbem-5590	84	25	of	of	ADP
fbem-5590	84	26	two	two	NUM
fbem-5590	84	27	positions	position	NOUN
fbem-5590	84	28	.	.	PUNCT
fbem-5590	85	1	the	the	PRON
fbem-5590	85	2	higher	high	ADJ
fbem-5590	85	3	the	the	DET
fbem-5590	85	4	value	value	NOUN
fbem-5590	85	5	,	,	PUNCT
fbem-5590	85	6	the	the	DET
fbem-5590	85	7	more	more	ADJ
fbem-5590	85	8	power	power	NOUN
fbem-5590	85	9	management	management	NOUN
fbem-5590	85	10	has	have	VERB
fbem-5590	85	11	.	.	PUNCT
fbem-5590	86	1	the	the	DET
fbem-5590	86	2	definition	definition	NOUN
fbem-5590	86	3	and	and	CCONJ
fbem-5590	86	4	description	description	NOUN
fbem-5590	86	5	of	of	ADP
fbem-5590	86	6	variables	variable	NOUN
fbem-5590	86	7	studied	study	VERB
fbem-5590	86	8	in	in	ADP
fbem-5590	86	9	this	this	DET
fbem-5590	86	10	paper	paper	NOUN
fbem-5590	86	11	are	be	AUX
fbem-5590	86	12	shown	show	VERB
fbem-5590	86	13	in	in	ADP
fbem-5590	86	14	table	table	NOUN
fbem-5590	86	15	1	1	NUM
fbem-5590	86	16	:	:	PUNCT
fbem-5590	86	17	table	table	NOUN
fbem-5590	86	18	1	1	NUM
fbem-5590	86	19	.	.	X
fbem-5590	86	20	list	list	NOUN
fbem-5590	86	21	of	of	ADP
fbem-5590	86	22	variable	variable	ADJ
fbem-5590	86	23	definitions	definition	NOUN
fbem-5590	86	24	name	name	VERB
fbem-5590	86	25	symbol	symbol	NOUN
fbem-5590	86	26	explained	explain	VERB
fbem-5590	86	27	variable	variable	ADJ
fbem-5590	86	28	accounting	accounting	NOUN
fbem-5590	86	29	information	information	NOUN
fbem-5590	86	30	quality	quality	NOUN
fbem-5590	86	31	disclose	disclose	VERB
fbem-5590	86	32	explanatory	explanatory	ADJ
fbem-5590	86	33	variable	variable	ADJ
fbem-5590	86	34	internal	internal	PROPN
fbem-5590	86	35	control	control	PROPN
fbem-5590	86	36	icindex	icindex	PROPN
fbem-5590	86	37	management	management	NOUN
fbem-5590	86	38	power	power	NOUN
fbem-5590	86	39	power	power	NOUN
fbem-5590	86	40	power1	power1	PROPN
fbem-5590	86	41	power2	power2	PROPN
fbem-5590	86	42	control	control	VERB
fbem-5590	86	43	variable	variable	ADJ
fbem-5590	86	44	enterprise	enterprise	NOUN
fbem-5590	86	45	scale	scale	NOUN
fbem-5590	86	46	size	size	NOUN
fbem-5590	86	47	asset	asset	NOUN
fbem-5590	86	48	-	-	PUNCT
fbem-5590	86	49	liability	liability	NOUN
fbem-5590	86	50	ratio	ratio	NOUN
fbem-5590	86	51	lev	lev	NOUN
fbem-5590	86	52	income	income	NOUN
fbem-5590	86	53	growth	growth	NOUN
fbem-5590	86	54	rate	rate	NOUN
fbem-5590	86	55	growth	growth	NOUN
fbem-5590	86	56	rate	rate	NOUN
fbem-5590	86	57	of	of	ADP
fbem-5590	86	58	return	return	NOUN
fbem-5590	86	59	on	on	ADP
fbem-5590	86	60	total	total	ADJ
fbem-5590	86	61	assets	asset	NOUN
fbem-5590	86	62	roa	roa	PROPN
fbem-5590	86	63	nature	nature	NOUN
fbem-5590	86	64	of	of	ADP
fbem-5590	86	65	enterprise	enterprise	NOUN
fbem-5590	86	66	state_owned	state_owne	VERB
fbem-5590	86	67	3.2.2	3.2.2	NUM
fbem-5590	86	68	.	.	PUNCT
fbem-5590	87	1	research	research	NOUN
fbem-5590	87	2	model	model	NOUN
fbem-5590	87	3	there	there	PRON
fbem-5590	87	4	are	be	VERB
fbem-5590	87	5	three	three	NUM
fbem-5590	87	6	regression	regression	NOUN
fbem-5590	87	7	models	model	NOUN
fbem-5590	87	8	in	in	ADP
fbem-5590	87	9	this	this	DET
fbem-5590	87	10	paper	paper	NOUN
fbem-5590	87	11	,	,	PUNCT
fbem-5590	87	12	which	which	PRON
fbem-5590	87	13	are	be	AUX
fbem-5590	87	14	formula	formula	NOUN
fbem-5590	87	15	(	(	PUNCT
fbem-5590	87	16	1	1	NUM
fbem-5590	87	17	)	)	PUNCT
fbem-5590	87	18	,	,	PUNCT
fbem-5590	87	19	(	(	PUNCT
fbem-5590	87	20	2	2	X
fbem-5590	87	21	)	)	PUNCT
fbem-5590	87	22	and	and	CCONJ
fbem-5590	87	23	(	(	PUNCT
fbem-5590	87	24	3	3	NUM
fbem-5590	87	25	)	)	PUNCT
fbem-5590	87	26	.	.	PUNCT
fbem-5590	88	1	titititititititi	titititititititi	NOUN
fbem-5590	88	2	ownedstatearoaagrownalevasizeaicindexaadisclose	ownedstatearoaagrownalevasizeaicindexaadisclose	ADV
fbem-5590	88	3	,	,	PUNCT
fbem-5590	88	4	,	,	PUNCT
fbem-5590	88	5	6,5,4,3,2,10	6,5,4,3,2,10	PROPN
fbem-5590	88	6	,	,	PUNCT
fbem-5590	88	7	_	_	PRON
fbem-5590	88	8			X
fbem-5590	89	1	(	(	PUNCT
fbem-5590	89	2	1	1	X
fbem-5590	89	3	)	)	PUNCT
fbem-5590	89	4	titititititititi	titititititititi	NOUN
fbem-5590	89	5	ownedstatearoaagrownalevasizeapoweraadisclose	ownedstatearoaagrownalevasizeapoweraadisclose	VERB
fbem-5590	89	6	,	,	PUNCT
fbem-5590	89	7	,	,	PUNCT
fbem-5590	89	8	6,5,4,3,2,10	6,5,4,3,2,10	PROPN
fbem-5590	89	9	,	,	PUNCT
fbem-5590	89	10	_	_	PRON
fbem-5590	89	11			X
fbem-5590	90	1	(	(	PUNCT
fbem-5590	90	2	2	2	NUM
fbem-5590	90	3	)	)	PUNCT
fbem-5590	90	4	titititi	titititi	AUX
fbem-5590	90	5	titititititi	titititititi	PROPN
fbem-5590	90	6	ownedstatearoaagrowna	ownedstatearoaagrowna	PROPN
fbem-5590	90	7	levasizeapowericindexpowericindexaadisclose	levasizeapowericindexpowericindexaadisclose	VERB
fbem-5590	90	8	,	,	PUNCT
fbem-5590	90	9	,	,	PUNCT
fbem-5590	90	10	8,7,6	8,7,6	NUM
fbem-5590	90	11	,	,	PUNCT
fbem-5590	90	12	5,4,3,2,10	5,4,3,2,10	PROPN
fbem-5590	90	13	,	,	PUNCT
fbem-5590	90	14	_	_	PRON
fbem-5590	90	15			NOUN
fbem-5590	91	1			PRON
fbem-5590	91	2			NOUN
fbem-5590	91	3			ADJ
fbem-5590	91	4	(	(	PUNCT
fbem-5590	91	5	3	3	NUM
fbem-5590	91	6	)	)	PUNCT
fbem-5590	91	7	274	274	NUM
fbem-5590	91	8	4	4	NUM
fbem-5590	91	9	.	.	PUNCT
fbem-5590	91	10	empirical	empirical	ADJ
fbem-5590	91	11	analysis	analysis	NOUN
fbem-5590	91	12	4.1	4.1	NUM
fbem-5590	91	13	.	.	PUNCT
fbem-5590	91	14	descriptive	descriptive	ADJ
fbem-5590	91	15	statistics	statistic	NOUN
fbem-5590	91	16	according	accord	VERB
fbem-5590	91	17	to	to	ADP
fbem-5590	91	18	the	the	DET
fbem-5590	91	19	analysis	analysis	NOUN
fbem-5590	91	20	in	in	ADP
fbem-5590	91	21	table	table	NOUN
fbem-5590	91	22	2	2	NUM
fbem-5590	91	23	,	,	PUNCT
fbem-5590	91	24	the	the	DET
fbem-5590	91	25	maximum	maximum	ADJ
fbem-5590	91	26	value	value	NOUN
fbem-5590	91	27	of	of	ADP
fbem-5590	91	28	absolute	absolute	ADJ
fbem-5590	91	29	value	value	NOUN
fbem-5590	91	30	of	of	ADP
fbem-5590	91	31	maneuverable	maneuverable	ADJ
fbem-5590	91	32	accruals	accrual	NOUN
fbem-5590	91	33	(	(	PUNCT
fbem-5590	91	34	disclose	disclose	VERB
fbem-5590	91	35	)	)	PUNCT
fbem-5590	91	36	is	be	AUX
fbem-5590	91	37	1.471	1.471	NUM
fbem-5590	91	38	and	and	CCONJ
fbem-5590	91	39	the	the	DET
fbem-5590	91	40	minimum	minimum	ADJ
fbem-5590	91	41	value	value	NOUN
fbem-5590	91	42	is	be	AUX
fbem-5590	91	43	0.0000199	0.0000199	NUM
fbem-5590	91	44	,	,	PUNCT
fbem-5590	91	45	which	which	PRON
fbem-5590	91	46	vary	vary	VERB
fbem-5590	91	47	greatly	greatly	ADV
fbem-5590	91	48	among	among	ADP
fbem-5590	91	49	different	different	ADJ
fbem-5590	91	50	enterprises	enterprise	NOUN
fbem-5590	91	51	.	.	PUNCT
fbem-5590	92	1	meanwhile	meanwhile	ADV
fbem-5590	92	2	,	,	PUNCT
fbem-5590	92	3	the	the	DET
fbem-5590	92	4	average	average	ADJ
fbem-5590	92	5	value	value	NOUN
fbem-5590	92	6	of	of	ADP
fbem-5590	92	7	absolute	absolute	ADJ
fbem-5590	92	8	value	value	NOUN
fbem-5590	92	9	of	of	ADP
fbem-5590	92	10	maneuverable	maneuverable	ADJ
fbem-5590	92	11	accruals	accrual	NOUN
fbem-5590	92	12	(	(	PUNCT
fbem-5590	92	13	disclose	disclose	VERB
fbem-5590	92	14	)	)	PUNCT
fbem-5590	92	15	is	be	AUX
fbem-5590	92	16	0.0744	0.0744	NUM
fbem-5590	92	17	,	,	PUNCT
fbem-5590	92	18	which	which	PRON
fbem-5590	92	19	is	be	AUX
fbem-5590	92	20	far	far	ADV
fbem-5590	92	21	smaller	small	ADJ
fbem-5590	92	22	than	than	ADP
fbem-5590	92	23	the	the	DET
fbem-5590	92	24	maximum	maximum	ADJ
fbem-5590	92	25	value	value	NOUN
fbem-5590	92	26	.	.	PUNCT
fbem-5590	93	1	therefore	therefore	ADV
fbem-5590	93	2	,	,	PUNCT
fbem-5590	93	3	it	it	PRON
fbem-5590	93	4	is	be	AUX
fbem-5590	93	5	speculated	speculate	VERB
fbem-5590	93	6	that	that	SCONJ
fbem-5590	93	7	there	there	PRON
fbem-5590	93	8	may	may	AUX
fbem-5590	93	9	be	be	AUX
fbem-5590	93	10	special	special	ADJ
fbem-5590	93	11	values	value	NOUN
fbem-5590	93	12	in	in	ADP
fbem-5590	93	13	the	the	DET
fbem-5590	93	14	data	datum	NOUN
fbem-5590	93	15	.	.	PUNCT
fbem-5590	94	1	its	its	PRON
fbem-5590	94	2	standard	standard	ADJ
fbem-5590	94	3	deviation	deviation	NOUN
fbem-5590	94	4	is	be	AUX
fbem-5590	94	5	0.0725	0.0725	NUM
fbem-5590	94	6	,	,	PUNCT
fbem-5590	94	7	and	and	CCONJ
fbem-5590	94	8	the	the	DET
fbem-5590	94	9	degree	degree	NOUN
fbem-5590	94	10	of	of	ADP
fbem-5590	94	11	data	datum	NOUN
fbem-5590	94	12	dispersion	dispersion	NOUN
fbem-5590	94	13	is	be	AUX
fbem-5590	94	14	small	small	ADJ
fbem-5590	94	15	.	.	PUNCT
fbem-5590	95	1	the	the	DET
fbem-5590	95	2	maximum	maximum	ADJ
fbem-5590	95	3	value	value	NOUN
fbem-5590	95	4	of	of	ADP
fbem-5590	95	5	internal	internal	ADJ
fbem-5590	95	6	control	control	NOUN
fbem-5590	95	7	is	be	AUX
fbem-5590	95	8	6.795	6.795	NUM
fbem-5590	95	9	,	,	PUNCT
fbem-5590	95	10	and	and	CCONJ
fbem-5590	95	11	the	the	DET
fbem-5590	95	12	minimum	minimum	ADJ
fbem-5590	95	13	value	value	NOUN
fbem-5590	95	14	is	be	AUX
fbem-5590	95	15	4.884	4.884	NUM
fbem-5590	95	16	,	,	PUNCT
fbem-5590	95	17	indicating	indicate	VERB
fbem-5590	95	18	that	that	SCONJ
fbem-5590	95	19	different	different	ADJ
fbem-5590	95	20	enterprises	enterprise	NOUN
fbem-5590	95	21	have	have	VERB
fbem-5590	95	22	different	different	ADJ
fbem-5590	95	23	levels	level	NOUN
fbem-5590	95	24	of	of	ADP
fbem-5590	95	25	internal	internal	ADJ
fbem-5590	95	26	control	control	NOUN
fbem-5590	95	27	.	.	PUNCT
fbem-5590	96	1	its	its	PRON
fbem-5590	96	2	average	average	ADJ
fbem-5590	96	3	value	value	NOUN
fbem-5590	96	4	is	be	AUX
fbem-5590	96	5	6.472	6.472	NUM
fbem-5590	96	6	,	,	PUNCT
fbem-5590	96	7	which	which	PRON
fbem-5590	96	8	is	be	AUX
fbem-5590	96	9	not	not	PART
fbem-5590	96	10	much	much	ADV
fbem-5590	96	11	different	different	ADJ
fbem-5590	96	12	from	from	ADP
fbem-5590	96	13	the	the	DET
fbem-5590	96	14	maximum	maximum	ADJ
fbem-5590	96	15	value	value	NOUN
fbem-5590	96	16	.	.	PUNCT
fbem-5590	97	1	it	it	PRON
fbem-5590	97	2	is	be	AUX
fbem-5590	97	3	speculated	speculate	VERB
fbem-5590	97	4	that	that	SCONJ
fbem-5590	97	5	the	the	DET
fbem-5590	97	6	data	data	NOUN
fbem-5590	97	7	distribution	distribution	NOUN
fbem-5590	97	8	is	be	AUX
fbem-5590	97	9	relatively	relatively	ADV
fbem-5590	97	10	uniform	uniform	ADJ
fbem-5590	97	11	and	and	CCONJ
fbem-5590	97	12	roughly	roughly	ADV
fbem-5590	97	13	normal	normal	ADJ
fbem-5590	97	14	,	,	PUNCT
fbem-5590	97	15	and	and	CCONJ
fbem-5590	97	16	there	there	PRON
fbem-5590	97	17	may	may	AUX
fbem-5590	97	18	be	be	AUX
fbem-5590	97	19	small	small	ADJ
fbem-5590	97	20	special	special	ADJ
fbem-5590	97	21	values	value	NOUN
fbem-5590	97	22	.	.	PUNCT
fbem-5590	98	1	the	the	DET
fbem-5590	98	2	standard	standard	ADJ
fbem-5590	98	3	deviation	deviation	NOUN
fbem-5590	98	4	is	be	AUX
fbem-5590	98	5	0.139	0.139	NUM
fbem-5590	98	6	,	,	PUNCT
fbem-5590	98	7	and	and	CCONJ
fbem-5590	98	8	the	the	DET
fbem-5590	98	9	degree	degree	NOUN
fbem-5590	98	10	of	of	ADP
fbem-5590	98	11	data	datum	NOUN
fbem-5590	98	12	dispersion	dispersion	NOUN
fbem-5590	98	13	is	be	AUX
fbem-5590	98	14	small	small	ADJ
fbem-5590	98	15	,	,	PUNCT
fbem-5590	98	16	indicating	indicate	VERB
fbem-5590	98	17	that	that	SCONJ
fbem-5590	98	18	most	most	ADJ
fbem-5590	98	19	sample	sample	NOUN
fbem-5590	98	20	enterprises	enterprise	NOUN
fbem-5590	98	21	have	have	VERB
fbem-5590	98	22	good	good	ADJ
fbem-5590	98	23	internal	internal	ADJ
fbem-5590	98	24	control	control	NOUN
fbem-5590	98	25	,	,	PUNCT
fbem-5590	98	26	which	which	PRON
fbem-5590	98	27	corresponds	correspond	VERB
fbem-5590	98	28	to	to	ADP
fbem-5590	98	29	the	the	DET
fbem-5590	98	30	good	good	ADJ
fbem-5590	98	31	quality	quality	NOUN
fbem-5590	98	32	of	of	ADP
fbem-5590	98	33	accounting	accounting	NOUN
fbem-5590	98	34	information	information	NOUN
fbem-5590	98	35	mentioned	mention	VERB
fbem-5590	98	36	above	above	ADV
fbem-5590	98	37	.	.	PUNCT
fbem-5590	99	1	management	management	NOUN
fbem-5590	99	2	power	power	NOUN
fbem-5590	99	3	is	be	AUX
fbem-5590	99	4	an	an	DET
fbem-5590	99	5	integral	integral	ADJ
fbem-5590	99	6	variable	variable	NOUN
fbem-5590	99	7	,	,	PUNCT
fbem-5590	99	8	with	with	ADP
fbem-5590	99	9	a	a	DET
fbem-5590	99	10	maximum	maximum	ADJ
fbem-5590	99	11	value	value	NOUN
fbem-5590	99	12	of	of	ADP
fbem-5590	99	13	2	2	NUM
fbem-5590	99	14	,	,	PUNCT
fbem-5590	99	15	a	a	DET
fbem-5590	99	16	minimum	minimum	ADJ
fbem-5590	99	17	value	value	NOUN
fbem-5590	99	18	of	of	ADP
fbem-5590	99	19	0	0	NUM
fbem-5590	99	20	,	,	PUNCT
fbem-5590	99	21	an	an	DET
fbem-5590	99	22	average	average	ADJ
fbem-5590	99	23	value	value	NOUN
fbem-5590	99	24	of	of	ADP
fbem-5590	99	25	0.756	0.756	NUM
fbem-5590	99	26	,	,	PUNCT
fbem-5590	99	27	and	and	CCONJ
fbem-5590	99	28	a	a	DET
fbem-5590	99	29	standard	standard	ADJ
fbem-5590	99	30	deviation	deviation	NOUN
fbem-5590	99	31	of	of	ADP
fbem-5590	99	32	0.692	0.692	NUM
fbem-5590	99	33	.	.	PUNCT
fbem-5590	100	1	it	it	PRON
fbem-5590	100	2	is	be	AUX
fbem-5590	100	3	speculated	speculate	VERB
fbem-5590	100	4	that	that	SCONJ
fbem-5590	100	5	most	most	ADJ
fbem-5590	100	6	sample	sample	NOUN
fbem-5590	100	7	enterprises	enterprise	NOUN
fbem-5590	100	8	have	have	VERB
fbem-5590	100	9	the	the	DET
fbem-5590	100	10	phenomenon	phenomenon	NOUN
fbem-5590	100	11	of	of	ADP
fbem-5590	100	12	management	management	NOUN
fbem-5590	100	13	power	power	NOUN
fbem-5590	100	14	concentration	concentration	NOUN
fbem-5590	100	15	.	.	PUNCT
fbem-5590	101	1	if	if	SCONJ
fbem-5590	101	2	the	the	DET
fbem-5590	101	3	average	average	ADJ
fbem-5590	101	4	value	value	NOUN
fbem-5590	101	5	is	be	AUX
fbem-5590	101	6	less	less	ADJ
fbem-5590	101	7	than	than	ADP
fbem-5590	101	8	1	1	NUM
fbem-5590	101	9	,	,	PUNCT
fbem-5590	101	10	it	it	PRON
fbem-5590	101	11	may	may	AUX
fbem-5590	101	12	be	be	AUX
fbem-5590	101	13	inferred	infer	VERB
fbem-5590	101	14	that	that	SCONJ
fbem-5590	101	15	the	the	DET
fbem-5590	101	16	management	management	NOUN
fbem-5590	101	17	power	power	NOUN
fbem-5590	101	18	concentration	concentration	NOUN
fbem-5590	101	19	degree	degree	NOUN
fbem-5590	101	20	is	be	AUX
fbem-5590	101	21	small	small	ADJ
fbem-5590	101	22	and	and	CCONJ
fbem-5590	101	23	the	the	DET
fbem-5590	101	24	data	datum	NOUN
fbem-5590	101	25	dispersion	dispersion	NOUN
fbem-5590	101	26	degree	degree	NOUN
fbem-5590	101	27	is	be	AUX
fbem-5590	101	28	small	small	ADJ
fbem-5590	101	29	.	.	PUNCT
fbem-5590	102	1	among	among	ADP
fbem-5590	102	2	the	the	DET
fbem-5590	102	3	control	control	NOUN
fbem-5590	102	4	variables	variable	NOUN
fbem-5590	102	5	,	,	PUNCT
fbem-5590	102	6	the	the	DET
fbem-5590	102	7	maximum	maximum	ADJ
fbem-5590	102	8	value	value	NOUN
fbem-5590	102	9	of	of	ADP
fbem-5590	102	10	the	the	DET
fbem-5590	102	11	enterprise	enterprise	NOUN
fbem-5590	102	12	size	size	NOUN
fbem-5590	102	13	(	(	PUNCT
fbem-5590	102	14	size	size	NOUN
fbem-5590	102	15	)	)	PUNCT
fbem-5590	102	16	index	index	NOUN
fbem-5590	102	17	is	be	AUX
fbem-5590	102	18	27.39	27.39	NUM
fbem-5590	102	19	and	and	CCONJ
fbem-5590	102	20	the	the	DET
fbem-5590	102	21	minimum	minimum	ADJ
fbem-5590	102	22	value	value	NOUN
fbem-5590	102	23	is	be	AUX
fbem-5590	102	24	19.20	19.20	NUM
fbem-5590	102	25	,	,	PUNCT
fbem-5590	102	26	with	with	ADP
fbem-5590	102	27	a	a	DET
fbem-5590	102	28	large	large	ADJ
fbem-5590	102	29	range	range	NOUN
fbem-5590	102	30	and	and	CCONJ
fbem-5590	102	31	a	a	DET
fbem-5590	102	32	few	few	ADJ
fbem-5590	102	33	extreme	extreme	ADJ
fbem-5590	102	34	values	value	NOUN
fbem-5590	102	35	.	.	PUNCT
fbem-5590	103	1	it	it	PRON
fbem-5590	103	2	can	can	AUX
fbem-5590	103	3	be	be	AUX
fbem-5590	103	4	seen	see	VERB
fbem-5590	103	5	that	that	SCONJ
fbem-5590	103	6	there	there	PRON
fbem-5590	103	7	is	be	VERB
fbem-5590	103	8	a	a	DET
fbem-5590	103	9	large	large	ADJ
fbem-5590	103	10	dispersion	dispersion	NOUN
fbem-5590	103	11	degree	degree	NOUN
fbem-5590	103	12	of	of	ADP
fbem-5590	103	13	sample	sample	NOUN
fbem-5590	103	14	enterprises	enterprise	NOUN
fbem-5590	103	15	and	and	CCONJ
fbem-5590	103	16	a	a	DET
fbem-5590	103	17	large	large	ADJ
fbem-5590	103	18	gap	gap	NOUN
fbem-5590	103	19	in	in	ADP
fbem-5590	103	20	the	the	DET
fbem-5590	103	21	overall	overall	ADJ
fbem-5590	103	22	size	size	NOUN
fbem-5590	103	23	of	of	ADP
fbem-5590	103	24	enterprises	enterprise	NOUN
fbem-5590	103	25	.	.	PUNCT
fbem-5590	104	1	the	the	DET
fbem-5590	104	2	average	average	NOUN
fbem-5590	104	3	is	be	AUX
fbem-5590	104	4	22.07	22.07	NUM
fbem-5590	104	5	;	;	PUNCT
fbem-5590	104	6	the	the	DET
fbem-5590	104	7	standard	standard	ADJ
fbem-5590	104	8	deviation	deviation	NOUN
fbem-5590	104	9	is	be	AUX
fbem-5590	104	10	1.145	1.145	NUM
fbem-5590	104	11	,	,	PUNCT
fbem-5590	104	12	reflecting	reflect	VERB
fbem-5590	104	13	the	the	DET
fbem-5590	104	14	large	large	ADJ
fbem-5590	104	15	degree	degree	NOUN
fbem-5590	104	16	of	of	ADP
fbem-5590	104	17	dispersion	dispersion	NOUN
fbem-5590	104	18	of	of	ADP
fbem-5590	104	19	the	the	DET
fbem-5590	104	20	enterprise	enterprise	NOUN
fbem-5590	104	21	size	size	NOUN
fbem-5590	104	22	of	of	ADP
fbem-5590	104	23	the	the	DET
fbem-5590	104	24	sample	sample	NOUN
fbem-5590	104	25	enterprises	enterprise	NOUN
fbem-5590	104	26	.	.	PUNCT
fbem-5590	105	1	the	the	DET
fbem-5590	105	2	maximum	maximum	ADJ
fbem-5590	105	3	value	value	NOUN
fbem-5590	105	4	of	of	ADP
fbem-5590	105	5	assetliability	assetliability	NOUN
fbem-5590	105	6	ratio	ratio	NOUN
fbem-5590	105	7	(	(	PUNCT
fbem-5590	105	8	lev	lev	NOUN
fbem-5590	105	9	)	)	PUNCT
fbem-5590	105	10	was	be	AUX
fbem-5590	105	11	1.352	1.352	NUM
fbem-5590	105	12	,	,	PUNCT
fbem-5590	105	13	and	and	CCONJ
fbem-5590	105	14	the	the	DET
fbem-5590	105	15	minimum	minimum	ADJ
fbem-5590	105	16	value	value	NOUN
fbem-5590	105	17	was	be	AUX
fbem-5590	105	18	0.0216	0.0216	NUM
fbem-5590	105	19	.	.	PUNCT
fbem-5590	106	1	the	the	DET
fbem-5590	106	2	average	average	ADJ
fbem-5590	106	3	value	value	NOUN
fbem-5590	106	4	is	be	AUX
fbem-5590	106	5	0.373	0.373	NUM
fbem-5590	106	6	,	,	PUNCT
fbem-5590	106	7	far	far	ADV
fbem-5590	106	8	less	less	ADJ
fbem-5590	106	9	than	than	ADP
fbem-5590	106	10	0.5	0.5	NUM
fbem-5590	106	11	,	,	PUNCT
fbem-5590	106	12	and	and	CCONJ
fbem-5590	106	13	the	the	DET
fbem-5590	106	14	standard	standard	ADJ
fbem-5590	106	15	deviation	deviation	NOUN
fbem-5590	106	16	is	be	AUX
fbem-5590	106	17	0.182	0.182	NUM
fbem-5590	106	18	.	.	PUNCT
fbem-5590	107	1	the	the	DET
fbem-5590	107	2	degree	degree	NOUN
fbem-5590	107	3	of	of	ADP
fbem-5590	107	4	sample	sample	NOUN
fbem-5590	107	5	dispersion	dispersion	NOUN
fbem-5590	107	6	is	be	AUX
fbem-5590	107	7	small	small	ADJ
fbem-5590	107	8	,	,	PUNCT
fbem-5590	107	9	indicating	indicate	VERB
fbem-5590	107	10	that	that	SCONJ
fbem-5590	107	11	most	most	ADJ
fbem-5590	107	12	sample	sample	NOUN
fbem-5590	107	13	enterprises	enterprise	NOUN
fbem-5590	107	14	have	have	VERB
fbem-5590	107	15	little	little	ADJ
fbem-5590	107	16	debt	debt	NOUN
fbem-5590	107	17	and	and	CCONJ
fbem-5590	107	18	decent	decent	ADJ
fbem-5590	107	19	solvency	solvency	NOUN
fbem-5590	107	20	on	on	ADP
fbem-5590	107	21	the	the	DET
fbem-5590	107	22	whole	whole	NOUN
fbem-5590	107	23	,	,	PUNCT
fbem-5590	107	24	and	and	CCONJ
fbem-5590	107	25	only	only	ADV
fbem-5590	107	26	a	a	DET
fbem-5590	107	27	few	few	ADJ
fbem-5590	107	28	enterprises	enterprise	NOUN
fbem-5590	107	29	have	have	VERB
fbem-5590	107	30	high	high	ADJ
fbem-5590	107	31	asset	asset	NOUN
fbem-5590	107	32	-	-	PUNCT
fbem-5590	107	33	liability	liability	NOUN
fbem-5590	107	34	ratio	ratio	NOUN
fbem-5590	107	35	index	index	NOUN
fbem-5590	107	36	.	.	PUNCT
fbem-5590	108	1	the	the	DET
fbem-5590	108	2	average	average	ADJ
fbem-5590	108	3	rate	rate	NOUN
fbem-5590	108	4	of	of	ADP
fbem-5590	108	5	return	return	NOUN
fbem-5590	108	6	on	on	ADP
fbem-5590	108	7	total	total	ADJ
fbem-5590	108	8	assets	asset	NOUN
fbem-5590	108	9	(	(	PUNCT
fbem-5590	108	10	roa	roa	NOUN
fbem-5590	108	11	)	)	PUNCT
fbem-5590	108	12	is	be	AUX
fbem-5590	108	13	0.0507	0.0507	NUM
fbem-5590	108	14	,	,	PUNCT
fbem-5590	108	15	the	the	DET
fbem-5590	108	16	maximum	maximum	ADJ
fbem-5590	108	17	value	value	NOUN
fbem-5590	108	18	is	be	AUX
fbem-5590	108	19	0.466	0.466	NUM
fbem-5590	108	20	,	,	PUNCT
fbem-5590	108	21	the	the	DET
fbem-5590	108	22	minimum	minimum	ADJ
fbem-5590	108	23	value	value	NOUN
fbem-5590	108	24	is	be	AUX
fbem-5590	108	25	-0.593	-0.593	PROPN
fbem-5590	108	26	,	,	PUNCT
fbem-5590	108	27	and	and	CCONJ
fbem-5590	108	28	the	the	DET
fbem-5590	108	29	standard	standard	ADJ
fbem-5590	108	30	deviation	deviation	NOUN
fbem-5590	108	31	is	be	AUX
fbem-5590	108	32	0.0623	0.0623	NUM
fbem-5590	108	33	.	.	PUNCT
fbem-5590	109	1	the	the	DET
fbem-5590	109	2	dispersion	dispersion	NOUN
fbem-5590	109	3	degree	degree	NOUN
fbem-5590	109	4	of	of	ADP
fbem-5590	109	5	sample	sample	NOUN
fbem-5590	109	6	data	datum	NOUN
fbem-5590	109	7	is	be	AUX
fbem-5590	109	8	small	small	ADJ
fbem-5590	109	9	,	,	PUNCT
fbem-5590	109	10	but	but	CCONJ
fbem-5590	109	11	there	there	PRON
fbem-5590	109	12	are	be	VERB
fbem-5590	109	13	large	large	ADJ
fbem-5590	109	14	differences	difference	NOUN
fbem-5590	109	15	among	among	ADP
fbem-5590	109	16	individuals	individual	NOUN
fbem-5590	109	17	,	,	PUNCT
fbem-5590	109	18	and	and	CCONJ
fbem-5590	109	19	there	there	PRON
fbem-5590	109	20	are	be	VERB
fbem-5590	109	21	lossmaking	lossmake	VERB
fbem-5590	109	22	enterprises	enterprise	NOUN
fbem-5590	109	23	.	.	PUNCT
fbem-5590	110	1	the	the	DET
fbem-5590	110	2	maximum	maximum	ADJ
fbem-5590	110	3	value	value	NOUN
fbem-5590	110	4	of	of	ADP
fbem-5590	110	5	growth	growth	NOUN
fbem-5590	110	6	was	be	AUX
fbem-5590	110	7	55.04	55.04	NUM
fbem-5590	110	8	,	,	PUNCT
fbem-5590	110	9	the	the	DET
fbem-5590	110	10	minimum	minimum	ADJ
fbem-5590	110	11	value	value	NOUN
fbem-5590	110	12	was	be	AUX
fbem-5590	110	13	-0.862	-0.862	NOUN
fbem-5590	110	14	,	,	PUNCT
fbem-5590	110	15	the	the	DET
fbem-5590	110	16	mean	mean	ADJ
fbem-5590	110	17	value	value	NOUN
fbem-5590	110	18	was	be	AUX
fbem-5590	110	19	0.259	0.259	NUM
fbem-5590	110	20	,	,	PUNCT
fbem-5590	110	21	and	and	CCONJ
fbem-5590	110	22	the	the	DET
fbem-5590	110	23	standard	standard	ADJ
fbem-5590	110	24	deviation	deviation	NOUN
fbem-5590	110	25	was	be	AUX
fbem-5590	110	26	1.235	1.235	NUM
fbem-5590	110	27	.	.	PUNCT
fbem-5590	111	1	it	it	PRON
fbem-5590	111	2	is	be	AUX
fbem-5590	111	3	speculated	speculate	VERB
fbem-5590	111	4	that	that	SCONJ
fbem-5590	111	5	there	there	PRON
fbem-5590	111	6	is	be	VERB
fbem-5590	111	7	a	a	DET
fbem-5590	111	8	large	large	ADJ
fbem-5590	111	9	degree	degree	NOUN
fbem-5590	111	10	of	of	ADP
fbem-5590	111	11	data	datum	NOUN
fbem-5590	111	12	dispersion	dispersion	NOUN
fbem-5590	111	13	and	and	CCONJ
fbem-5590	111	14	negative	negative	ADJ
fbem-5590	111	15	growth	growth	NOUN
fbem-5590	111	16	of	of	ADP
fbem-5590	111	17	enterprises	enterprise	NOUN
fbem-5590	111	18	.	.	PUNCT
fbem-5590	112	1	table	table	NOUN
fbem-5590	112	2	2	2	NUM
fbem-5590	112	3	.	.	PUNCT
fbem-5590	113	1	descriptive	descriptive	ADJ
fbem-5590	113	2	statistics	statistic	NOUN
fbem-5590	113	3	obs	obs	PROPN
fbem-5590	113	4	mean	mean	VERB
fbem-5590	113	5	std.dev	std.dev	PROPN
fbem-5590	113	6	.	.	PUNCT
fbem-5590	114	1	min	min	PROPN
fbem-5590	114	2	max	max	PROPN
fbem-5590	114	3	disclose	disclose	VERB
fbem-5590	114	4	3	3	NUM
fbem-5590	114	5	,	,	PUNCT
fbem-5590	114	6	673	673	NUM
fbem-5590	114	7	0.0744	0.0744	NUM
fbem-5590	114	8	0.0725	0.0725	NUM
fbem-5590	114	9	1.99e-05	1.99e-05	NUM
fbem-5590	114	10	1.471	1.471	NUM
fbem-5590	114	11	icindex	icindex	NOUN
fbem-5590	114	12	3	3	NUM
fbem-5590	114	13	,	,	PUNCT
fbem-5590	114	14	673	673	NUM
fbem-5590	114	15	6.472	6.472	NUM
fbem-5590	114	16	0.139	0.139	NUM
fbem-5590	114	17	4.884	4.884	NUM
fbem-5590	114	18	6.795	6.795	NUM
fbem-5590	114	19	power	power	NOUN
fbem-5590	114	20	3	3	NUM
fbem-5590	114	21	,	,	PUNCT
fbem-5590	114	22	673	673	NUM
fbem-5590	114	23	0.756	0.756	NUM
fbem-5590	114	24	0.692	0.692	NUM
fbem-5590	114	25	0	0	NUM
fbem-5590	114	26	2	2	NUM
fbem-5590	114	27	size	size	NOUN
fbem-5590	114	28	3	3	NUM
fbem-5590	114	29	,	,	PUNCT
fbem-5590	114	30	673	673	NUM
fbem-5590	114	31	22.07	22.07	NUM
fbem-5590	114	32	1.145	1.145	NUM
fbem-5590	114	33	19.20	19.20	NUM
fbem-5590	114	34	27.39	27.39	NUM
fbem-5590	114	35	lev	lev	NOUN
fbem-5590	114	36	3	3	NUM
fbem-5590	114	37	,	,	PUNCT
fbem-5590	114	38	673	673	NUM
fbem-5590	114	39	0.373	0.373	NUM
fbem-5590	114	40	0.182	0.182	NUM
fbem-5590	114	41	0.0216	0.0216	NUM
fbem-5590	114	42	1.352	1.352	NUM
fbem-5590	114	43	roa	roa	NOUN
fbem-5590	114	44	3	3	NUM
fbem-5590	114	45	,	,	PUNCT
fbem-5590	114	46	673	673	NUM
fbem-5590	114	47	0.0507	0.0507	NUM
fbem-5590	114	48	0.0623	0.0623	NUM
fbem-5590	114	49	-0.593	-0.593	NUM
fbem-5590	114	50	0.466	0.466	NUM
fbem-5590	114	51	growth	growth	NOUN
fbem-5590	114	52	3	3	NUM
fbem-5590	114	53	,	,	PUNCT
fbem-5590	114	54	673	673	NUM
fbem-5590	114	55	0.259	0.259	NUM
fbem-5590	114	56	1.235	1.235	NUM
fbem-5590	114	57	-0.862	-0.862	NUM
fbem-5590	114	58	55.04	55.04	NUM
fbem-5590	114	59	state_owned	state_owne	VERB
fbem-5590	114	60	3	3	NUM
fbem-5590	114	61	,	,	PUNCT
fbem-5590	114	62	673	673	NUM
fbem-5590	114	63	0.261	0.261	NUM
fbem-5590	114	64	0.439	0.439	NUM
fbem-5590	114	65	0	0	NUM
fbem-5590	114	66	1	1	NUM
fbem-5590	114	67	4.2	4.2	NUM
fbem-5590	114	68	.	.	PUNCT
fbem-5590	115	1	correlation	correlation	NOUN
fbem-5590	115	2	analysis	analysis	NOUN
fbem-5590	115	3	it	it	PRON
fbem-5590	115	4	can	can	AUX
fbem-5590	115	5	be	be	AUX
fbem-5590	115	6	seen	see	VERB
fbem-5590	115	7	intuitively	intuitively	ADV
fbem-5590	115	8	from	from	ADP
fbem-5590	115	9	the	the	DET
fbem-5590	115	10	correlation	correlation	NOUN
fbem-5590	115	11	coefficients	coefficient	NOUN
fbem-5590	115	12	of	of	ADP
fbem-5590	115	13	variables	variable	NOUN
fbem-5590	115	14	in	in	ADP
fbem-5590	115	15	table	table	NOUN
fbem-5590	115	16	3	3	NUM
fbem-5590	115	17	that	that	SCONJ
fbem-5590	115	18	the	the	DET
fbem-5590	115	19	coefficient	coefficient	NOUN
fbem-5590	115	20	of	of	ADP
fbem-5590	115	21	explained	explain	VERB
fbem-5590	115	22	variables	variable	NOUN
fbem-5590	115	23	and	and	CCONJ
fbem-5590	115	24	explanatory	explanatory	ADJ
fbem-5590	115	25	variables	variable	NOUN
fbem-5590	115	26	is	be	AUX
fbem-5590	115	27	-0.034	-0.034	VERB
fbem-5590	115	28	,	,	PUNCT
fbem-5590	115	29	indicating	indicate	VERB
fbem-5590	115	30	that	that	SCONJ
fbem-5590	115	31	internal	internal	ADJ
fbem-5590	115	32	control	control	NOUN
fbem-5590	115	33	(	(	PUNCT
fbem-5590	115	34	icindex	icindex	NOUN
fbem-5590	115	35	)	)	PUNCT
fbem-5590	115	36	is	be	AUX
fbem-5590	115	37	negatively	negatively	ADV
fbem-5590	115	38	correlated	correlate	VERB
fbem-5590	115	39	with	with	ADP
fbem-5590	115	40	absolute	absolute	ADJ
fbem-5590	115	41	value	value	NOUN
fbem-5590	115	42	of	of	ADP
fbem-5590	115	43	maneuverable	maneuverable	ADJ
fbem-5590	115	44	accruals	accrual	NOUN
fbem-5590	115	45	(	(	PUNCT
fbem-5590	115	46	disclose	disclose	VERB
fbem-5590	115	47	)	)	PUNCT
fbem-5590	115	48	,	,	PUNCT
fbem-5590	115	49	that	that	ADV
fbem-5590	115	50	is	is	ADV
fbem-5590	115	51	,	,	PUNCT
fbem-5590	115	52	the	the	PRON
fbem-5590	115	53	better	well	ADJ
fbem-5590	115	54	the	the	DET
fbem-5590	115	55	internal	internal	ADJ
fbem-5590	115	56	control	control	NOUN
fbem-5590	115	57	,	,	PUNCT
fbem-5590	115	58	the	the	PRON
fbem-5590	115	59	lower	low	ADJ
fbem-5590	115	60	the	the	DET
fbem-5590	115	61	absolute	absolute	ADJ
fbem-5590	115	62	value	value	NOUN
fbem-5590	115	63	of	of	ADP
fbem-5590	115	64	operational	operational	ADJ
fbem-5590	115	65	accruals	accrual	NOUN
fbem-5590	115	66	,	,	PUNCT
fbem-5590	115	67	the	the	PRON
fbem-5590	115	68	higher	high	ADJ
fbem-5590	115	69	the	the	DET
fbem-5590	115	70	quality	quality	NOUN
fbem-5590	115	71	of	of	ADP
fbem-5590	115	72	accounting	accounting	NOUN
fbem-5590	115	73	information	information	NOUN
fbem-5590	115	74	.	.	PUNCT
fbem-5590	116	1	it	it	PRON
fbem-5590	116	2	shows	show	VERB
fbem-5590	116	3	that	that	SCONJ
fbem-5590	116	4	good	good	ADJ
fbem-5590	116	5	internal	internal	ADJ
fbem-5590	116	6	control	control	NOUN
fbem-5590	116	7	can	can	AUX
fbem-5590	116	8	restrain	restrain	VERB
fbem-5590	116	9	the	the	DET
fbem-5590	116	10	management	management	NOUN
fbem-5590	116	11	of	of	ADP
fbem-5590	116	12	enterprise	enterprise	NOUN
fbem-5590	116	13	earnings	earning	NOUN
fbem-5590	116	14	manipulation	manipulation	NOUN
fbem-5590	116	15	,	,	PUNCT
fbem-5590	116	16	so	so	SCONJ
fbem-5590	116	17	as	as	SCONJ
fbem-5590	116	18	to	to	PART
fbem-5590	116	19	improve	improve	VERB
fbem-5590	116	20	the	the	DET
fbem-5590	116	21	quality	quality	NOUN
fbem-5590	116	22	of	of	ADP
fbem-5590	116	23	accounting	accounting	NOUN
fbem-5590	116	24	information	information	NOUN
fbem-5590	116	25	.	.	PUNCT
fbem-5590	117	1	the	the	DET
fbem-5590	117	2	coefficient	coefficient	NOUN
fbem-5590	117	3	of	of	ADP
fbem-5590	117	4	disclosure	disclosure	NOUN
fbem-5590	117	5	variable	variable	ADJ
fbem-5590	117	6	and	and	CCONJ
fbem-5590	117	7	explanatory	explanatory	ADJ
fbem-5590	117	8	variable	variable	NOUN
fbem-5590	117	9	is	be	AUX
fbem-5590	117	10	0.016	0.016	NUM
fbem-5590	117	11	,	,	PUNCT
fbem-5590	117	12	indicating	indicate	VERB
fbem-5590	117	13	that	that	SCONJ
fbem-5590	117	14	management	management	NOUN
fbem-5590	117	15	power	power	NOUN
fbem-5590	117	16	is	be	AUX
fbem-5590	117	17	positively	positively	ADV
fbem-5590	117	18	correlated	correlate	VERB
fbem-5590	117	19	with	with	ADP
fbem-5590	117	20	absolute	absolute	ADJ
fbem-5590	117	21	discretionary	discretionary	ADJ
fbem-5590	117	22	accruals	accrual	NOUN
fbem-5590	117	23	.	.	PUNCT
fbem-5590	118	1	this	this	PRON
fbem-5590	118	2	is	be	AUX
fbem-5590	118	3	consistent	consistent	ADJ
fbem-5590	118	4	with	with	ADP
fbem-5590	118	5	our	our	PRON
fbem-5590	118	6	general	general	ADJ
fbem-5590	118	7	analytical	analytical	ADJ
fbem-5590	118	8	understanding	understanding	NOUN
fbem-5590	118	9	.	.	PUNCT
fbem-5590	119	1	table	table	NOUN
fbem-5590	119	2	3	3	NUM
fbem-5590	119	3	.	.	PUNCT
fbem-5590	119	4	correlation	correlation	NOUN
fbem-5590	119	5	analysis	analysis	NOUN
fbem-5590	119	6	disclose	disclose	VERB
fbem-5590	119	7	icindex	icindex	NOUN
fbem-5590	119	8	size	size	NOUN
fbem-5590	119	9	lev	lev	PROPN
fbem-5590	119	10	roa	roa	PROPN
fbem-5590	119	11	growth	growth	NOUN
fbem-5590	119	12	power	power	NOUN
fbem-5590	119	13	disclose	disclose	VERB
fbem-5590	119	14	1.000	1.000	NUM
fbem-5590	119	15	icindex	icindex	NOUN
fbem-5590	119	16	-0.034	-0.034	NOUN
fbem-5590	119	17	*	*	PUNCT
fbem-5590	119	18	*	*	PROPN
fbem-5590	119	19	1.000	1.000	NUM
fbem-5590	119	20	size	size	NOUN
fbem-5590	119	21	0.057	0.057	NUM
fbem-5590	119	22	*	*	PUNCT
fbem-5590	119	23	*	*	PUNCT
fbem-5590	119	24	*	*	PUNCT
fbem-5590	120	1	0.076	0.076	NUM
fbem-5590	120	2	*	*	PUNCT
fbem-5590	120	3	*	*	PUNCT
fbem-5590	120	4	*	*	PUNCT
fbem-5590	120	5	1.000	1.000	NUM
fbem-5590	120	6	lev	lev	NOUN
fbem-5590	120	7	0.131	0.131	NUM
fbem-5590	120	8	*	*	PUNCT
fbem-5590	120	9	*	*	PUNCT
fbem-5590	120	10	*	*	PUNCT
fbem-5590	121	1	-0.054	-0.054	ADJ
fbem-5590	121	2	*	*	PUNCT
fbem-5590	121	3	*	*	PUNCT
fbem-5590	122	1	*	*	PUNCT
fbem-5590	122	2	0.530	0.530	NUM
fbem-5590	122	3	*	*	PUNCT
fbem-5590	122	4	*	*	PUNCT
fbem-5590	122	5	*	*	PROPN
fbem-5590	122	6	1.000	1.000	NUM
fbem-5590	122	7	roa	roa	NOUN
fbem-5590	122	8	-0.053	-0.053	PROPN
fbem-5590	122	9	*	*	PUNCT
fbem-5590	122	10	*	*	PUNCT
fbem-5590	122	11	*	*	PUNCT
fbem-5590	122	12	0.272	0.272	NUM
fbem-5590	122	13	*	*	PUNCT
fbem-5590	122	14	*	*	PUNCT
fbem-5590	122	15	*	*	PUNCT
fbem-5590	122	16	-0.014	-0.014	NOUN
fbem-5590	122	17	-0.332	-0.332	PUNCT
fbem-5590	122	18	*	*	PUNCT
fbem-5590	122	19	*	*	PUNCT
fbem-5590	122	20	*	*	PUNCT
fbem-5590	122	21	1.000	1.000	NUM
fbem-5590	122	22	growth	growth	NOUN
fbem-5590	122	23	0.212	0.212	NUM
fbem-5590	122	24	*	*	PUNCT
fbem-5590	122	25	*	*	PUNCT
fbem-5590	122	26	*	*	PUNCT
fbem-5590	122	27	0.065	0.065	NUM
fbem-5590	122	28	*	*	PUNCT
fbem-5590	122	29	*	*	PUNCT
fbem-5590	122	30	*	*	PUNCT
fbem-5590	122	31	0.071	0.071	NUM
fbem-5590	122	32	*	*	PUNCT
fbem-5590	122	33	*	*	PUNCT
fbem-5590	122	34	*	*	PUNCT
fbem-5590	122	35	0.060	0.060	NUM
fbem-5590	122	36	*	*	PUNCT
fbem-5590	122	37	*	*	PUNCT
fbem-5590	122	38	*	*	PUNCT
fbem-5590	122	39	0.047	0.047	NUM
fbem-5590	122	40	*	*	PUNCT
fbem-5590	122	41	*	*	PUNCT
fbem-5590	122	42	*	*	PUNCT
fbem-5590	122	43	1.000	1.000	NUM
fbem-5590	122	44	power	power	NOUN
fbem-5590	122	45	0.016	0.016	NUM
fbem-5590	122	46	-0.004	-0.004	PUNCT
fbem-5590	123	1	-0.151	-0.151	PUNCT
fbem-5590	123	2	*	*	PUNCT
fbem-5590	123	3	*	*	PUNCT
fbem-5590	123	4	*	*	PUNCT
fbem-5590	123	5	-0.077	-0.077	PUNCT
fbem-5590	123	6	*	*	PUNCT
fbem-5590	123	7	*	*	PUNCT
fbem-5590	123	8	*	*	PUNCT
fbem-5590	123	9	-0.013	-0.013	PUNCT
fbem-5590	123	10	0.027	0.027	NUM
fbem-5590	123	11	*	*	SYM
fbem-5590	123	12	1.000	1.000	NUM
fbem-5590	123	13	275	275	NUM
fbem-5590	123	14	4.3	4.3	NUM
fbem-5590	123	15	.	.	PUNCT
fbem-5590	124	1	regression	regression	VERB
fbem-5590	124	2	analysis	analysis	NOUN
fbem-5590	124	3	as	as	SCONJ
fbem-5590	124	4	can	can	AUX
fbem-5590	124	5	be	be	AUX
fbem-5590	124	6	seen	see	VERB
fbem-5590	124	7	from	from	ADP
fbem-5590	124	8	table	table	NOUN
fbem-5590	124	9	4	4	NUM
fbem-5590	124	10	,	,	PUNCT
fbem-5590	124	11	internal	internal	ADJ
fbem-5590	124	12	control	control	NOUN
fbem-5590	124	13	has	have	VERB
fbem-5590	124	14	a	a	DET
fbem-5590	124	15	significant	significant	ADJ
fbem-5590	124	16	impact	impact	NOUN
fbem-5590	124	17	on	on	ADP
fbem-5590	124	18	discretionary	discretionary	ADJ
fbem-5590	124	19	accruals	accrual	NOUN
fbem-5590	124	20	at	at	ADP
fbem-5590	124	21	the	the	DET
fbem-5590	124	22	significance	significance	NOUN
fbem-5590	124	23	level	level	NOUN
fbem-5590	124	24	of	of	ADP
fbem-5590	124	25	5	5	NUM
fbem-5590	124	26	%	%	NOUN
fbem-5590	124	27	.	.	PUNCT
fbem-5590	125	1	this	this	PRON
fbem-5590	125	2	indicates	indicate	VERB
fbem-5590	125	3	that	that	SCONJ
fbem-5590	125	4	good	good	ADJ
fbem-5590	125	5	internal	internal	ADJ
fbem-5590	125	6	control	control	NOUN
fbem-5590	125	7	can	can	AUX
fbem-5590	125	8	reduce	reduce	VERB
fbem-5590	125	9	the	the	DET
fbem-5590	125	10	absolute	absolute	ADJ
fbem-5590	125	11	value	value	NOUN
fbem-5590	125	12	of	of	ADP
fbem-5590	125	13	discretionary	discretionary	ADJ
fbem-5590	125	14	accruals	accrual	NOUN
fbem-5590	125	15	.	.	PUNCT
fbem-5590	126	1	the	the	PRON
fbem-5590	126	2	higher	high	ADJ
fbem-5590	126	3	the	the	DET
fbem-5590	126	4	quality	quality	NOUN
fbem-5590	126	5	of	of	ADP
fbem-5590	126	6	accounting	accounting	NOUN
fbem-5590	126	7	information	information	NOUN
fbem-5590	126	8	,	,	PUNCT
fbem-5590	126	9	the	the	DET
fbem-5590	126	10	verification	verification	NOUN
fbem-5590	126	11	of	of	ADP
fbem-5590	126	12	hypothesis	hypothesis	NOUN
fbem-5590	126	13	1	1	NUM
fbem-5590	126	14	.	.	PUNCT
fbem-5590	126	15	further	further	ADJ
fbem-5590	126	16	test	test	NOUN
fbem-5590	126	17	shows	show	VERB
fbem-5590	126	18	that	that	SCONJ
fbem-5590	126	19	in	in	ADP
fbem-5590	126	20	stateowned	stateowne	VERB
fbem-5590	126	21	enterprises	enterprise	NOUN
fbem-5590	126	22	,	,	PUNCT
fbem-5590	126	23	the	the	DET
fbem-5590	126	24	coefficient	coefficient	NOUN
fbem-5590	126	25	is	be	AUX
fbem-5590	126	26	-0.006	-0.006	PUNCT
fbem-5590	126	27	,	,	PUNCT
fbem-5590	126	28	although	although	SCONJ
fbem-5590	126	29	the	the	DET
fbem-5590	126	30	sign	sign	NOUN
fbem-5590	126	31	is	be	AUX
fbem-5590	126	32	still	still	ADV
fbem-5590	126	33	negative	negative	ADJ
fbem-5590	126	34	,	,	PUNCT
fbem-5590	126	35	but	but	CCONJ
fbem-5590	126	36	not	not	PART
fbem-5590	126	37	significant	significant	ADJ
fbem-5590	126	38	.	.	PUNCT
fbem-5590	127	1	in	in	ADP
fbem-5590	127	2	the	the	DET
fbem-5590	127	3	regression	regression	NOUN
fbem-5590	127	4	of	of	ADP
fbem-5590	127	5	nonstate	nonstate	ADJ
fbem-5590	127	6	-	-	PUNCT
fbem-5590	127	7	owned	own	VERB
fbem-5590	127	8	enterprises	enterprise	NOUN
fbem-5590	127	9	,	,	PUNCT
fbem-5590	127	10	the	the	DET
fbem-5590	127	11	coefficient	coefficient	NOUN
fbem-5590	127	12	is	be	AUX
fbem-5590	127	13	-0.026	-0.026	PUNCT
fbem-5590	127	14	,	,	PUNCT
fbem-5590	127	15	and	and	CCONJ
fbem-5590	127	16	the	the	DET
fbem-5590	127	17	correlation	correlation	NOUN
fbem-5590	127	18	is	be	AUX
fbem-5590	127	19	negative	negative	ADJ
fbem-5590	127	20	at	at	ADP
fbem-5590	127	21	the	the	DET
fbem-5590	127	22	significance	significance	NOUN
fbem-5590	127	23	level	level	NOUN
fbem-5590	127	24	of	of	ADP
fbem-5590	127	25	5	5	NUM
fbem-5590	127	26	%	%	NOUN
fbem-5590	127	27	.	.	PUNCT
fbem-5590	128	1	therefore	therefore	ADV
fbem-5590	128	2	,	,	PUNCT
fbem-5590	128	3	it	it	PRON
fbem-5590	128	4	is	be	AUX
fbem-5590	128	5	speculated	speculate	VERB
fbem-5590	128	6	that	that	SCONJ
fbem-5590	128	7	the	the	DET
fbem-5590	128	8	influence	influence	NOUN
fbem-5590	128	9	of	of	ADP
fbem-5590	128	10	internal	internal	ADJ
fbem-5590	128	11	control	control	NOUN
fbem-5590	128	12	on	on	ADP
fbem-5590	128	13	the	the	DET
fbem-5590	128	14	quality	quality	NOUN
fbem-5590	128	15	of	of	ADP
fbem-5590	128	16	accounting	accounting	NOUN
fbem-5590	128	17	information	information	NOUN
fbem-5590	128	18	is	be	AUX
fbem-5590	128	19	more	more	ADV
fbem-5590	128	20	obvious	obvious	ADJ
fbem-5590	128	21	in	in	ADP
fbem-5590	128	22	non	non	ADJ
fbem-5590	128	23	-	-	ADJ
fbem-5590	128	24	state	state	NOUN
fbem-5590	128	25	-	-	PUNCT
fbem-5590	128	26	owned	own	VERB
fbem-5590	128	27	enterprises	enterprise	NOUN
fbem-5590	128	28	,	,	PUNCT
fbem-5590	128	29	and	and	CCONJ
fbem-5590	128	30	non	non	ADJ
fbem-5590	128	31	-	-	ADJ
fbem-5590	128	32	state	state	NOUN
fbem-5590	128	33	-	-	PUNCT
fbem-5590	128	34	owned	own	VERB
fbem-5590	128	35	enterprises	enterprise	NOUN
fbem-5590	128	36	should	should	AUX
fbem-5590	128	37	strengthen	strengthen	VERB
fbem-5590	128	38	the	the	DET
fbem-5590	128	39	construction	construction	NOUN
fbem-5590	128	40	of	of	ADP
fbem-5590	128	41	internal	internal	ADJ
fbem-5590	128	42	control	control	NOUN
fbem-5590	128	43	.	.	PUNCT
fbem-5590	129	1	table	table	NOUN
fbem-5590	129	2	4	4	NUM
fbem-5590	129	3	.	.	PUNCT
fbem-5590	129	4	internal	internal	ADJ
fbem-5590	129	5	control	control	NOUN
fbem-5590	129	6	and	and	CCONJ
fbem-5590	129	7	accounting	accounting	NOUN
fbem-5590	129	8	information	information	NOUN
fbem-5590	129	9	quality	quality	NOUN
fbem-5590	129	10	regression	regression	NOUN
fbem-5590	129	11	coefficient	coefficient	NOUN
fbem-5590	129	12	full	full	ADJ
fbem-5590	129	13	sample	sample	NOUN
fbem-5590	129	14	state	state	NOUN
fbem-5590	129	15	-	-	PUNCT
fbem-5590	129	16	owned	own	VERB
fbem-5590	129	17	enterprise	enterprise	NOUN
fbem-5590	129	18	non	non	ADJ
fbem-5590	129	19	-	-	ADJ
fbem-5590	129	20	state	state	NOUN
fbem-5590	129	21	-	-	PUNCT
fbem-5590	129	22	owned	own	VERB
fbem-5590	129	23	enterprise	enterprise	NOUN
fbem-5590	129	24	variables	variable	NOUN
fbem-5590	129	25	disclose	disclose	VERB
fbem-5590	129	26	disclose	disclose	VERB
fbem-5590	129	27	disclose	disclose	NOUN
fbem-5590	129	28	icindex	icindex	NOUN
fbem-5590	129	29	-0.019	-0.019	PUNCT
fbem-5590	129	30	*	*	PROPN
fbem-5590	129	31	*	*	PUNCT
fbem-5590	129	32	-0.006	-0.006	PROPN
fbem-5590	129	33	-0.026	-0.026	X
fbem-5590	129	34	*	*	X
fbem-5590	129	35	*	*	PUNCT
fbem-5590	129	36	(	(	PUNCT
fbem-5590	129	37	2.21	2.21	NUM
fbem-5590	129	38	)	)	PUNCT
fbem-5590	129	39	(	(	PUNCT
fbem-5590	129	40	0.48	0.48	NUM
fbem-5590	129	41	)	)	PUNCT
fbem-5590	129	42	(	(	PUNCT
fbem-5590	129	43	2.27	2.27	NUM
fbem-5590	129	44	)	)	PUNCT
fbem-5590	129	45	size	size	NOUN
fbem-5590	129	46	-0.002	-0.002	PUNCT
fbem-5590	129	47	-0.004	-0.004	PUNCT
fbem-5590	129	48	*	*	PUNCT
fbem-5590	129	49	-0.002	-0.002	PUNCT
fbem-5590	129	50	(	(	PUNCT
fbem-5590	129	51	-1.39	-1.39	NUM
fbem-5590	129	52	)	)	PUNCT
fbem-5590	129	53	(	(	PUNCT
fbem-5590	129	54	-1.95	-1.95	NOUN
fbem-5590	129	55	)	)	PUNCT
fbem-5590	129	56	(	(	PUNCT
fbem-5590	129	57	-1.32	-1.32	NUM
fbem-5590	129	58	)	)	PUNCT
fbem-5590	129	59	lev	lev	NOUN
fbem-5590	129	60	0.050	0.050	NUM
fbem-5590	129	61	*	*	PUNCT
fbem-5590	129	62	*	*	PUNCT
fbem-5590	129	63	*	*	PUNCT
fbem-5590	129	64	0.048	0.048	NUM
fbem-5590	129	65	*	*	PUNCT
fbem-5590	129	66	*	*	PUNCT
fbem-5590	129	67	*	*	PUNCT
fbem-5590	129	68	0.058	0.058	NUM
fbem-5590	129	69	*	*	PUNCT
fbem-5590	129	70	*	*	PUNCT
fbem-5590	129	71	*	*	PUNCT
fbem-5590	129	72	(	(	PUNCT
fbem-5590	129	73	6.11	6.11	NUM
fbem-5590	129	74	)	)	PUNCT
fbem-5590	129	75	(	(	PUNCT
fbem-5590	129	76	3.20	3.20	NUM
fbem-5590	129	77	)	)	PUNCT
fbem-5590	129	78	(	(	PUNCT
fbem-5590	129	79	5.90	5.90	NUM
fbem-5590	129	80	)	)	PUNCT
fbem-5590	129	81	roa	roa	NOUN
fbem-5590	129	82	-0.036	-0.036	PROPN
fbem-5590	129	83	*	*	PROPN
fbem-5590	129	84	0.234	0.234	NUM
fbem-5590	129	85	*	*	PUNCT
fbem-5590	129	86	*	*	PUNCT
fbem-5590	129	87	*	*	PUNCT
fbem-5590	129	88	-0.092	-0.092	PUNCT
fbem-5590	129	89	*	*	PUNCT
fbem-5590	129	90	*	*	PUNCT
fbem-5590	129	91	*	*	PUNCT
fbem-5590	129	92	(	(	PUNCT
fbem-5590	129	93	-1.73	-1.73	NUM
fbem-5590	129	94	)	)	PUNCT
fbem-5590	129	95	(	(	PUNCT
fbem-5590	129	96	4.99	4.99	NUM
fbem-5590	129	97	)	)	PUNCT
fbem-5590	129	98	(	(	PUNCT
fbem-5590	129	99	-3.93	-3.93	NOUN
fbem-5590	129	100	)	)	PUNCT
fbem-5590	129	101	growth	growth	NOUN
fbem-5590	129	102	0.012	0.012	NUM
fbem-5590	129	103	*	*	PUNCT
fbem-5590	129	104	*	*	PUNCT
fbem-5590	129	105	*	*	NOUN
fbem-5590	129	106	0.018	0.018	NUM
fbem-5590	129	107	*	*	PUNCT
fbem-5590	129	108	*	*	PUNCT
fbem-5590	129	109	*	*	PUNCT
fbem-5590	130	1	0.011	0.011	NUM
fbem-5590	130	2	*	*	PUNCT
fbem-5590	130	3	*	*	PUNCT
fbem-5590	130	4	*	*	PUNCT
fbem-5590	130	5	(	(	PUNCT
fbem-5590	130	6	12.83	12.83	NUM
fbem-5590	130	7	)	)	PUNCT
fbem-5590	130	8	(	(	PUNCT
fbem-5590	130	9	7.93	7.93	NUM
fbem-5590	130	10	)	)	PUNCT
fbem-5590	130	11	(	(	PUNCT
fbem-5590	130	12	10.64	10.64	NUM
fbem-5590	130	13	)	)	PUNCT
fbem-5590	130	14	constant	constant	ADJ
fbem-5590	130	15	-0.030	-0.030	NUM
fbem-5590	130	16	0.105	0.105	NUM
fbem-5590	130	17	-0.069	-0.069	X
fbem-5590	130	18	(	(	PUNCT
fbem-5590	130	19	-0.50	-0.50	NUM
fbem-5590	130	20	)	)	PUNCT
fbem-5590	130	21	(	(	PUNCT
fbem-5590	130	22	1.20	1.20	NUM
fbem-5590	130	23	)	)	PUNCT
fbem-5590	130	24	(	(	PUNCT
fbem-5590	130	25	-0.86	-0.86	X
fbem-5590	130	26	)	)	PUNCT
fbem-5590	130	27	observations	observation	NOUN
fbem-5590	130	28	3	3	NUM
fbem-5590	130	29	,	,	PUNCT
fbem-5590	130	30	673	673	NUM
fbem-5590	130	31	960	960	NUM
fbem-5590	130	32	2	2	NUM
fbem-5590	130	33	,	,	PUNCT
fbem-5590	130	34	713	713	NUM
fbem-5590	130	35	r	r	NOUN
fbem-5590	130	36	-	-	PUNCT
fbem-5590	130	37	squared	square	VERB
fbem-5590	130	38	0.062	0.062	NUM
fbem-5590	130	39	0.099	0.099	NUM
fbem-5590	130	40	0.070	0.070	NUM
fbem-5590	130	41	t	t	PROPN
fbem-5590	130	42	-	-	PUNCT
fbem-5590	130	43	statistics	statistic	NOUN
fbem-5590	130	44	in	in	ADP
fbem-5590	130	45	parentheses	parenthesis	NOUN
fbem-5590	130	46	*	*	PUNCT
fbem-5590	130	47	*	*	PUNCT
fbem-5590	130	48	*	*	PUNCT
fbem-5590	130	49	p<0.01	p<0.01	PROPN
fbem-5590	130	50	,	,	PUNCT
fbem-5590	130	51	*	*	PUNCT
fbem-5590	130	52	*	*	PUNCT
fbem-5590	130	53	p<0.05	p<0.05	NOUN
fbem-5590	130	54	,	,	PUNCT
fbem-5590	130	55	*	*	SYM
fbem-5590	130	56	p<0.1	p<0.1	NOUN
fbem-5590	130	57	as	as	SCONJ
fbem-5590	130	58	can	can	AUX
fbem-5590	130	59	be	be	AUX
fbem-5590	130	60	seen	see	VERB
fbem-5590	130	61	from	from	ADP
fbem-5590	130	62	table	table	NOUN
fbem-5590	130	63	5	5	NUM
fbem-5590	130	64	,	,	PUNCT
fbem-5590	130	65	when	when	SCONJ
fbem-5590	130	66	management	management	NOUN
fbem-5590	130	67	power	power	NOUN
fbem-5590	130	68	is	be	AUX
fbem-5590	130	69	taken	take	VERB
fbem-5590	130	70	as	as	ADP
fbem-5590	130	71	explanatory	explanatory	ADJ
fbem-5590	130	72	variable	variable	NOUN
fbem-5590	130	73	,	,	PUNCT
fbem-5590	130	74	its	its	PRON
fbem-5590	130	75	full	full	ADJ
fbem-5590	130	76	sample	sample	NOUN
fbem-5590	130	77	coefficient	coefficient	NOUN
fbem-5590	130	78	α1	α1	PROPN
fbem-5590	130	79	is	be	AUX
fbem-5590	130	80	0.002	0.002	NUM
fbem-5590	130	81	,	,	PUNCT
fbem-5590	130	82	the	the	DET
fbem-5590	130	83	coefficient	coefficient	NOUN
fbem-5590	130	84	of	of	ADP
fbem-5590	130	85	state	state	NOUN
fbem-5590	130	86	-	-	PUNCT
fbem-5590	130	87	owned	own	VERB
fbem-5590	130	88	enterprises	enterprise	NOUN
fbem-5590	130	89	is	be	AUX
fbem-5590	130	90	0.001	0.001	NUM
fbem-5590	130	91	,	,	PUNCT
fbem-5590	130	92	and	and	CCONJ
fbem-5590	130	93	the	the	DET
fbem-5590	130	94	coefficient	coefficient	NOUN
fbem-5590	130	95	of	of	ADP
fbem-5590	130	96	non	non	ADJ
fbem-5590	130	97	-	-	ADJ
fbem-5590	130	98	state	state	NOUN
fbem-5590	130	99	-	-	PUNCT
fbem-5590	130	100	owned	own	VERB
fbem-5590	130	101	enterprises	enterprise	NOUN
fbem-5590	130	102	is	be	AUX
fbem-5590	130	103	0004	0004	NUM
fbem-5590	130	104	.	.	PUNCT
fbem-5590	131	1	however	however	ADV
fbem-5590	131	2	,	,	PUNCT
fbem-5590	131	3	only	only	ADV
fbem-5590	131	4	non	non	ADJ
fbem-5590	131	5	-	-	ADJ
fbem-5590	131	6	state	state	NOUN
fbem-5590	131	7	-	-	PUNCT
fbem-5590	131	8	owned	own	VERB
fbem-5590	131	9	enterprises	enterprise	NOUN
fbem-5590	131	10	are	be	AUX
fbem-5590	131	11	positively	positively	ADV
fbem-5590	131	12	correlated	correlate	VERB
fbem-5590	131	13	at	at	ADP
fbem-5590	131	14	the	the	DET
fbem-5590	131	15	significance	significance	NOUN
fbem-5590	131	16	level	level	NOUN
fbem-5590	131	17	of	of	ADP
fbem-5590	131	18	10	10	NUM
fbem-5590	131	19	%	%	NOUN
fbem-5590	131	20	,	,	PUNCT
fbem-5590	131	21	while	while	SCONJ
fbem-5590	131	22	the	the	DET
fbem-5590	131	23	other	other	ADJ
fbem-5590	131	24	two	two	NUM
fbem-5590	131	25	groups	group	NOUN
fbem-5590	131	26	are	be	AUX
fbem-5590	131	27	not	not	PART
fbem-5590	131	28	significant	significant	ADJ
fbem-5590	131	29	,	,	PUNCT
fbem-5590	131	30	but	but	CCONJ
fbem-5590	131	31	the	the	DET
fbem-5590	131	32	coefficient	coefficient	NOUN
fbem-5590	131	33	signs	sign	NOUN
fbem-5590	131	34	are	be	AUX
fbem-5590	131	35	positive	positive	ADJ
fbem-5590	131	36	.	.	PUNCT
fbem-5590	132	1	it	it	PRON
fbem-5590	132	2	shows	show	VERB
fbem-5590	132	3	that	that	SCONJ
fbem-5590	132	4	in	in	ADP
fbem-5590	132	5	non	non	ADJ
fbem-5590	132	6	-	-	ADJ
fbem-5590	132	7	state	state	NOUN
fbem-5590	132	8	-	-	PUNCT
fbem-5590	132	9	owned	own	VERB
fbem-5590	132	10	enterprises	enterprise	NOUN
fbem-5590	132	11	,	,	PUNCT
fbem-5590	132	12	the	the	DET
fbem-5590	132	13	management	management	NOUN
fbem-5590	132	14	is	be	AUX
fbem-5590	132	15	more	more	ADV
fbem-5590	132	16	likely	likely	ADJ
fbem-5590	132	17	to	to	PART
fbem-5590	132	18	manipulate	manipulate	VERB
fbem-5590	132	19	earnings	earning	NOUN
fbem-5590	132	20	profits	profit	NOUN
fbem-5590	132	21	when	when	SCONJ
fbem-5590	132	22	its	its	PRON
fbem-5590	132	23	power	power	NOUN
fbem-5590	132	24	increases	increase	NOUN
fbem-5590	132	25	.	.	PUNCT
fbem-5590	133	1	table	table	NOUN
fbem-5590	133	2	5	5	NUM
fbem-5590	133	3	.	.	PUNCT
fbem-5590	133	4	management	management	NOUN
fbem-5590	133	5	power	power	NOUN
fbem-5590	133	6	and	and	CCONJ
fbem-5590	133	7	accounting	accounting	NOUN
fbem-5590	133	8	information	information	NOUN
fbem-5590	133	9	quality	quality	NOUN
fbem-5590	133	10	regression	regression	NOUN
fbem-5590	133	11	coefficient	coefficient	NOUN
fbem-5590	133	12	full	full	ADJ
fbem-5590	133	13	sample	sample	NOUN
fbem-5590	133	14	state	state	NOUN
fbem-5590	133	15	-	-	PUNCT
fbem-5590	133	16	owned	own	VERB
fbem-5590	133	17	enterprise	enterprise	NOUN
fbem-5590	133	18	non	non	ADJ
fbem-5590	133	19	-	-	ADJ
fbem-5590	133	20	state	state	NOUN
fbem-5590	133	21	-	-	PUNCT
fbem-5590	133	22	owned	own	VERB
fbem-5590	133	23	enterprise	enterprise	NOUN
fbem-5590	133	24	variables	variable	NOUN
fbem-5590	133	25	disclose	disclose	VERB
fbem-5590	134	1	disclose	disclose	NOUN
fbem-5590	134	2	disclose	disclose	NOUN
fbem-5590	134	3	power	power	NOUN
fbem-5590	134	4	0.002	0.002	NUM
fbem-5590	134	5	0.001	0.001	NUM
fbem-5590	134	6	0.004	0.004	NUM
fbem-5590	134	7	*	*	PUNCT
fbem-5590	134	8	(	(	PUNCT
fbem-5590	134	9	1.10	1.10	NUM
fbem-5590	134	10	)	)	PUNCT
fbem-5590	134	11	(	(	PUNCT
fbem-5590	134	12	0.21	0.21	NUM
fbem-5590	134	13	)	)	PUNCT
fbem-5590	134	14	(	(	PUNCT
fbem-5590	134	15	1.84	1.84	NUM
fbem-5590	134	16	)	)	PUNCT
fbem-5590	134	17	size	size	NOUN
fbem-5590	134	18	-0.001	-0.001	NOUN
fbem-5590	134	19	-0.004	-0.004	PROPN
fbem-5590	134	20	*	*	PUNCT
fbem-5590	134	21	-0.002	-0.002	PUNCT
fbem-5590	134	22	(	(	PUNCT
fbem-5590	134	23	-1.10	-1.10	NOUN
fbem-5590	134	24	)	)	PUNCT
fbem-5590	134	25	(	(	PUNCT
fbem-5590	134	26	-1.91	-1.91	NOUN
fbem-5590	134	27	)	)	PUNCT
fbem-5590	134	28	(	(	PUNCT
fbem-5590	134	29	-1.07	-1.07	X
fbem-5590	134	30	)	)	PUNCT
fbem-5590	134	31	lev	lev	NOUN
fbem-5590	134	32	0.050	0.050	NUM
fbem-5590	134	33	*	*	PUNCT
fbem-5590	134	34	*	*	PUNCT
fbem-5590	134	35	*	*	PUNCT
fbem-5590	134	36	0.047	0.047	NUM
fbem-5590	134	37	*	*	PUNCT
fbem-5590	134	38	*	*	PUNCT
fbem-5590	134	39	*	*	PUNCT
fbem-5590	134	40	0.057	0.057	NUM
fbem-5590	134	41	*	*	PUNCT
fbem-5590	134	42	*	*	PUNCT
fbem-5590	134	43	*	*	PUNCT
fbem-5590	134	44	(	(	PUNCT
fbem-5590	134	45	6.09	6.09	NUM
fbem-5590	134	46	)	)	PUNCT
fbem-5590	134	47	(	(	PUNCT
fbem-5590	134	48	3.19	3.19	NUM
fbem-5590	134	49	)	)	PUNCT
fbem-5590	134	50	(	(	PUNCT
fbem-5590	134	51	5.89	5.89	NUM
fbem-5590	134	52	)	)	PUNCT
fbem-5590	134	53	roa	roa	NOUN
fbem-5590	134	54	-0.024	-0.024	PUNCT
fbem-5590	134	55	0.238	0.238	NUM
fbem-5590	134	56	*	*	PUNCT
fbem-5590	134	57	*	*	PUNCT
fbem-5590	134	58	*	*	PUNCT
fbem-5590	135	1	-0.075	-0.075	PUNCT
fbem-5590	135	2	*	*	PUNCT
fbem-5590	135	3	*	*	PUNCT
fbem-5590	135	4	*	*	PUNCT
fbem-5590	135	5	(	(	PUNCT
fbem-5590	135	6	-1.20	-1.20	NUM
fbem-5590	135	7	)	)	PUNCT
fbem-5590	135	8	(	(	PUNCT
fbem-5590	135	9	5.12	5.12	NUM
fbem-5590	135	10	)	)	PUNCT
fbem-5590	135	11	(	(	PUNCT
fbem-5590	135	12	-3.35	-3.35	NOUN
fbem-5590	135	13	)	)	PUNCT
fbem-5590	135	14	growth	growth	NOUN
fbem-5590	135	15	0.012	0.012	NUM
fbem-5590	135	16	*	*	PUNCT
fbem-5590	135	17	*	*	PUNCT
fbem-5590	135	18	*	*	NOUN
fbem-5590	135	19	0.018	0.018	NUM
fbem-5590	135	20	*	*	PUNCT
fbem-5590	135	21	*	*	PUNCT
fbem-5590	135	22	*	*	PUNCT
fbem-5590	135	23	0.011	0.011	NUM
fbem-5590	135	24	*	*	PUNCT
fbem-5590	135	25	*	*	PUNCT
fbem-5590	135	26	*	*	PUNCT
fbem-5590	135	27	(	(	PUNCT
fbem-5590	135	28	12.89	12.89	NUM
fbem-5590	135	29	)	)	PUNCT
fbem-5590	135	30	(	(	PUNCT
fbem-5590	135	31	7.97	7.97	NUM
fbem-5590	135	32	)	)	PUNCT
fbem-5590	135	33	(	(	PUNCT
fbem-5590	135	34	10.69	10.69	NUM
fbem-5590	135	35	)	)	PUNCT
fbem-5590	135	36	constant	constant	ADJ
fbem-5590	135	37	0.086	0.086	NUM
fbem-5590	135	38	*	*	PUNCT
fbem-5590	135	39	*	*	PUNCT
fbem-5590	135	40	*	*	PUNCT
fbem-5590	135	41	0.142	0.142	NUM
fbem-5590	135	42	*	*	PUNCT
fbem-5590	135	43	*	*	PUNCT
fbem-5590	135	44	*	*	PUNCT
fbem-5590	135	45	0.089	0.089	NUM
fbem-5590	135	46	*	*	PUNCT
fbem-5590	135	47	*	*	PUNCT
fbem-5590	135	48	*	*	PUNCT
fbem-5590	135	49	(	(	PUNCT
fbem-5590	135	50	3.32	3.32	NUM
fbem-5590	135	51	)	)	PUNCT
fbem-5590	135	52	(	(	PUNCT
fbem-5590	135	53	3.36	3.36	NUM
fbem-5590	135	54	)	)	PUNCT
fbem-5590	135	55	(	(	PUNCT
fbem-5590	135	56	2.64	2.64	NUM
fbem-5590	135	57	)	)	PUNCT
fbem-5590	135	58	observations	observation	NOUN
fbem-5590	135	59	3	3	NUM
fbem-5590	135	60	,	,	PUNCT
fbem-5590	135	61	673	673	NUM
fbem-5590	135	62	960	960	NUM
fbem-5590	135	63	2	2	NUM
fbem-5590	135	64	,	,	PUNCT
fbem-5590	135	65	713	713	NUM
fbem-5590	135	66	r	r	NOUN
fbem-5590	135	67	-	-	PUNCT
fbem-5590	135	68	squared	square	VERB
fbem-5590	135	69	0.061	0.061	NUM
fbem-5590	135	70	0.099	0.099	NUM
fbem-5590	135	71	0.069	0.069	NUM
fbem-5590	135	72	t	t	PROPN
fbem-5590	135	73	-	-	PUNCT
fbem-5590	135	74	statistics	statistic	NOUN
fbem-5590	135	75	in	in	ADP
fbem-5590	135	76	parentheses	parenthesis	NOUN
fbem-5590	135	77	*	*	PUNCT
fbem-5590	135	78	*	*	PUNCT
fbem-5590	135	79	*	*	PUNCT
fbem-5590	135	80	p<0.01	p<0.01	PROPN
fbem-5590	135	81	,	,	PUNCT
fbem-5590	135	82	*	*	PUNCT
fbem-5590	135	83	*	*	PUNCT
fbem-5590	135	84	p<0.05	p<0.05	NOUN
fbem-5590	135	85	,	,	PUNCT
fbem-5590	135	86	*	*	SYM
fbem-5590	135	87	p<0.1	p<0.1	NUM
fbem-5590	135	88	in	in	ADP
fbem-5590	135	89	the	the	DET
fbem-5590	135	90	third	third	ADJ
fbem-5590	135	91	regression	regression	NOUN
fbem-5590	135	92	model	model	NOUN
fbem-5590	135	93	,	,	PUNCT
fbem-5590	135	94	management	management	NOUN
fbem-5590	135	95	power	power	NOUN
fbem-5590	135	96	,	,	PUNCT
fbem-5590	135	97	internal	internal	ADJ
fbem-5590	135	98	control	control	NOUN
fbem-5590	135	99	and	and	CCONJ
fbem-5590	135	100	their	their	PRON
fbem-5590	135	101	cross	cross	NOUN
fbem-5590	135	102	terms	term	NOUN
fbem-5590	135	103	are	be	AUX
fbem-5590	135	104	added	add	VERB
fbem-5590	135	105	,	,	PUNCT
fbem-5590	135	106	and	and	CCONJ
fbem-5590	135	107	the	the	DET
fbem-5590	135	108	regression	regression	NOUN
fbem-5590	135	109	is	be	AUX
fbem-5590	135	110	carried	carry	VERB
fbem-5590	135	111	out	out	ADP
fbem-5590	135	112	again	again	ADV
fbem-5590	135	113	,	,	PUNCT
fbem-5590	135	114	and	and	CCONJ
fbem-5590	135	115	the	the	DET
fbem-5590	135	116	previous	previous	ADJ
fbem-5590	135	117	results	result	NOUN
fbem-5590	135	118	are	be	AUX
fbem-5590	135	119	compared	compare	VERB
fbem-5590	135	120	and	and	CCONJ
fbem-5590	135	121	analyzed	analyze	VERB
fbem-5590	135	122	.	.	PUNCT
fbem-5590	136	1	compared	compare	VERB
fbem-5590	136	2	with	with	ADP
fbem-5590	136	3	the	the	DET
fbem-5590	136	4	previous	previous	ADJ
fbem-5590	136	5	model	model	NOUN
fbem-5590	136	6	results	result	NOUN
fbem-5590	136	7	,	,	PUNCT
fbem-5590	136	8	it	it	PRON
fbem-5590	136	9	can	can	AUX
fbem-5590	136	10	be	be	AUX
fbem-5590	136	11	seen	see	VERB
fbem-5590	136	12	that	that	SCONJ
fbem-5590	136	13	the	the	DET
fbem-5590	136	14	regression	regression	NOUN
fbem-5590	136	15	significance	significance	NOUN
fbem-5590	136	16	is	be	AUX
fbem-5590	136	17	significantly	significantly	ADV
fbem-5590	136	18	improved	improve	VERB
fbem-5590	136	19	under	under	ADP
fbem-5590	136	20	all	all	DET
fbem-5590	136	21	samples	sample	NOUN
fbem-5590	136	22	.	.	PUNCT
fbem-5590	137	1	internal	internal	ADJ
fbem-5590	137	2	control	control	NOUN
fbem-5590	137	3	changes	change	NOUN
fbem-5590	137	4	significantly	significantly	ADV
fbem-5590	137	5	from	from	ADP
fbem-5590	137	6	5	5	NUM
fbem-5590	137	7	%	%	NOUN
fbem-5590	137	8	in	in	ADP
fbem-5590	137	9	the	the	DET
fbem-5590	137	10	first	first	ADJ
fbem-5590	137	11	model	model	NOUN
fbem-5590	137	12	to	to	ADP
fbem-5590	137	13	significantly	significantly	ADV
fbem-5590	137	14	negative	negative	ADJ
fbem-5590	137	15	correlation	correlation	NOUN
fbem-5590	137	16	at	at	ADP
fbem-5590	137	17	1	1	NUM
fbem-5590	137	18	%	%	NOUN
fbem-5590	137	19	level	level	NOUN
fbem-5590	137	20	;	;	PUNCT
fbem-5590	137	21	management	management	NOUN
fbem-5590	137	22	power	power	NOUN
fbem-5590	137	23	changes	change	VERB
fbem-5590	137	24	significantly	significantly	ADV
fbem-5590	137	25	from	from	ADP
fbem-5590	137	26	insignificant	insignificant	ADJ
fbem-5590	137	27	in	in	ADP
fbem-5590	137	28	the	the	DET
fbem-5590	137	29	second	second	ADJ
fbem-5590	137	30	model	model	NOUN
fbem-5590	137	31	to	to	ADP
fbem-5590	137	32	significantly	significantly	ADV
fbem-5590	137	33	positive	positive	ADJ
fbem-5590	137	34	correlation	correlation	NOUN
fbem-5590	137	35	at	at	ADP
fbem-5590	137	36	1	1	NUM
fbem-5590	137	37	%	%	NOUN
fbem-5590	137	38	level	level	NOUN
fbem-5590	137	39	.	.	PUNCT
fbem-5590	138	1	the	the	DET
fbem-5590	138	2	cross	cross	ADJ
fbem-5590	138	3	term	term	NOUN
fbem-5590	138	4	276	276	NUM
fbem-5590	138	5	is	be	AUX
fbem-5590	138	6	negatively	negatively	ADV
fbem-5590	138	7	correlated	correlate	VERB
fbem-5590	138	8	with	with	ADP
fbem-5590	138	9	the	the	DET
fbem-5590	138	10	controllable	controllable	ADJ
fbem-5590	138	11	accruals	accrual	NOUN
fbem-5590	138	12	at	at	ADP
fbem-5590	138	13	1	1	NUM
fbem-5590	138	14	%	%	NOUN
fbem-5590	138	15	level	level	NOUN
fbem-5590	138	16	,	,	PUNCT
fbem-5590	138	17	indicating	indicate	VERB
fbem-5590	138	18	that	that	SCONJ
fbem-5590	138	19	the	the	DET
fbem-5590	138	20	management	management	NOUN
fbem-5590	138	21	can	can	AUX
fbem-5590	138	22	be	be	AUX
fbem-5590	138	23	supervised	supervise	VERB
fbem-5590	138	24	through	through	ADP
fbem-5590	138	25	reasonable	reasonable	ADJ
fbem-5590	138	26	allocation	allocation	NOUN
fbem-5590	138	27	of	of	ADP
fbem-5590	138	28	authority	authority	NOUN
fbem-5590	138	29	under	under	ADP
fbem-5590	138	30	the	the	DET
fbem-5590	138	31	condition	condition	NOUN
fbem-5590	138	32	of	of	ADP
fbem-5590	138	33	perfect	perfect	ADJ
fbem-5590	138	34	internal	internal	ADJ
fbem-5590	138	35	control	control	NOUN
fbem-5590	138	36	system	system	NOUN
fbem-5590	138	37	and	and	CCONJ
fbem-5590	138	38	effective	effective	ADJ
fbem-5590	138	39	execution	execution	NOUN
fbem-5590	138	40	,	,	PUNCT
fbem-5590	138	41	so	so	SCONJ
fbem-5590	138	42	as	as	SCONJ
fbem-5590	138	43	to	to	PART
fbem-5590	138	44	reduce	reduce	VERB
fbem-5590	138	45	the	the	DET
fbem-5590	138	46	negative	negative	ADJ
fbem-5590	138	47	effect	effect	NOUN
fbem-5590	138	48	of	of	ADP
fbem-5590	138	49	excessive	excessive	ADJ
fbem-5590	138	50	power	power	NOUN
fbem-5590	138	51	of	of	ADP
fbem-5590	138	52	the	the	DET
fbem-5590	138	53	management	management	NOUN
fbem-5590	138	54	on	on	ADP
fbem-5590	138	55	the	the	DET
fbem-5590	138	56	quality	quality	NOUN
fbem-5590	138	57	of	of	ADP
fbem-5590	138	58	enterprise	enterprise	NOUN
fbem-5590	138	59	accounting	accounting	NOUN
fbem-5590	138	60	information	information	NOUN
fbem-5590	138	61	.	.	PUNCT
fbem-5590	139	1	however	however	ADV
fbem-5590	139	2	,	,	PUNCT
fbem-5590	139	3	this	this	DET
fbem-5590	139	4	relationship	relationship	NOUN
fbem-5590	139	5	is	be	AUX
fbem-5590	139	6	not	not	PART
fbem-5590	139	7	significant	significant	ADJ
fbem-5590	139	8	in	in	ADP
fbem-5590	139	9	state	state	NOUN
fbem-5590	139	10	-	-	PUNCT
fbem-5590	139	11	owned	own	VERB
fbem-5590	139	12	enterprises	enterprise	NOUN
fbem-5590	139	13	,	,	PUNCT
fbem-5590	139	14	indicating	indicate	VERB
fbem-5590	139	15	that	that	SCONJ
fbem-5590	139	16	in	in	ADP
fbem-5590	139	17	state	state	NOUN
fbem-5590	139	18	-	-	PUNCT
fbem-5590	139	19	owned	own	VERB
fbem-5590	139	20	enterprises	enterprise	NOUN
fbem-5590	139	21	,	,	PUNCT
fbem-5590	139	22	the	the	DET
fbem-5590	139	23	strength	strength	NOUN
fbem-5590	139	24	of	of	ADP
fbem-5590	139	25	earnings	earning	NOUN
fbem-5590	139	26	manipulation	manipulation	NOUN
fbem-5590	139	27	through	through	ADP
fbem-5590	139	28	internal	internal	ADJ
fbem-5590	139	29	control	control	NOUN
fbem-5590	139	30	to	to	PART
fbem-5590	139	31	improve	improve	VERB
fbem-5590	139	32	the	the	DET
fbem-5590	139	33	management	management	NOUN
fbem-5590	139	34	is	be	AUX
fbem-5590	139	35	relatively	relatively	ADV
fbem-5590	139	36	weak	weak	ADJ
fbem-5590	139	37	.	.	PUNCT
fbem-5590	140	1	table	table	NOUN
fbem-5590	140	2	6	6	NUM
fbem-5590	140	3	.	.	PUNCT
fbem-5590	141	1	internal	internal	ADJ
fbem-5590	141	2	control	control	NOUN
fbem-5590	141	3	,	,	PUNCT
fbem-5590	141	4	management	management	NOUN
fbem-5590	141	5	power	power	NOUN
fbem-5590	141	6	and	and	CCONJ
fbem-5590	141	7	accounting	accounting	NOUN
fbem-5590	141	8	information	information	NOUN
fbem-5590	141	9	quality	quality	NOUN
fbem-5590	141	10	regression	regression	NOUN
fbem-5590	141	11	coefficient	coefficient	NOUN
fbem-5590	141	12	full	full	ADJ
fbem-5590	141	13	sample	sample	NOUN
fbem-5590	141	14	state	state	NOUN
fbem-5590	141	15	-	-	PUNCT
fbem-5590	141	16	owned	own	VERB
fbem-5590	141	17	enterprise	enterprise	NOUN
fbem-5590	141	18	non	non	ADJ
fbem-5590	141	19	-	-	ADJ
fbem-5590	141	20	state	state	NOUN
fbem-5590	141	21	-	-	PUNCT
fbem-5590	141	22	owned	own	VERB
fbem-5590	141	23	enterprise	enterprise	NOUN
fbem-5590	141	24	variables	variable	NOUN
fbem-5590	141	25	disclose	disclose	VERB
fbem-5590	141	26	disclose	disclose	VERB
fbem-5590	141	27	disclose	disclose	NOUN
fbem-5590	141	28	icindex	icindex	NOUN
fbem-5590	141	29	-0.040	-0.040	ADJ
fbem-5590	141	30	*	*	PUNCT
fbem-5590	141	31	*	*	PUNCT
fbem-5590	141	32	*	*	PUNCT
fbem-5590	141	33	-0.015	-0.015	PUNCT
fbem-5590	141	34	-0.065	-0.065	PUNCT
fbem-5590	141	35	*	*	PUNCT
fbem-5590	141	36	*	*	PUNCT
fbem-5590	141	37	*	*	PUNCT
fbem-5590	141	38	(	(	PUNCT
fbem-5590	141	39	-3.39	-3.39	PROPN
fbem-5590	141	40	)	)	PUNCT
fbem-5590	141	41	(	(	PUNCT
fbem-5590	141	42	-0.99	-0.99	NOUN
fbem-5590	141	43	)	)	PUNCT
fbem-5590	141	44	(	(	PUNCT
fbem-5590	141	45	-3.56	-3.56	NOUN
fbem-5590	141	46	)	)	PUNCT
fbem-5590	141	47	power	power	NOUN
fbem-5590	141	48	0.198	0.198	NUM
fbem-5590	141	49	*	*	PUNCT
fbem-5590	141	50	*	*	PUNCT
fbem-5590	141	51	*	*	PUNCT
fbem-5590	141	52	0.113	0.113	NUM
fbem-5590	141	53	0.245	0.245	NUM
fbem-5590	141	54	*	*	PUNCT
fbem-5590	141	55	*	*	PUNCT
fbem-5590	141	56	(	(	PUNCT
fbem-5590	141	57	2.78	2.78	NUM
fbem-5590	141	58	)	)	PUNCT
fbem-5590	141	59	(	(	PUNCT
fbem-5590	141	60	0.98	0.98	NUM
fbem-5590	141	61	)	)	PUNCT
fbem-5590	141	62	(	(	PUNCT
fbem-5590	141	63	2.56	2.56	NUM
fbem-5590	141	64	)	)	PUNCT
fbem-5590	141	65	icindex*power	icindex*power	NOUN
fbem-5590	141	66	-0.030	-0.030	PUNCT
fbem-5590	141	67	*	*	PUNCT
fbem-5590	141	68	*	*	PUNCT
fbem-5590	141	69	*	*	PUNCT
fbem-5590	141	70	-0.017	-0.017	X
fbem-5590	141	71	-0.037	-0.037	NOUN
fbem-5590	141	72	*	*	NOUN
fbem-5590	141	73	*	*	PUNCT
fbem-5590	141	74	(	(	PUNCT
fbem-5590	141	75	-2.76	-2.76	NUM
fbem-5590	141	76	)	)	PUNCT
fbem-5590	141	77	(	(	PUNCT
fbem-5590	141	78	-0.98	-0.98	NUM
fbem-5590	141	79	)	)	PUNCT
fbem-5590	141	80	(	(	PUNCT
fbem-5590	141	81	-2.52	-2.52	NOUN
fbem-5590	141	82	)	)	PUNCT
fbem-5590	141	83	size	size	NOUN
fbem-5590	141	84	-0.002	-0.002	PUNCT
fbem-5590	141	85	-0.003	-0.003	NOUN
fbem-5590	141	86	-0.002	-0.002	PUNCT
fbem-5590	141	87	(	(	PUNCT
fbem-5590	141	88	-1.43	-1.43	NUM
fbem-5590	141	89	)	)	PUNCT
fbem-5590	141	90	(	(	PUNCT
fbem-5590	141	91	-1.39	-1.39	NUM
fbem-5590	141	92	)	)	PUNCT
fbem-5590	141	93	(	(	PUNCT
fbem-5590	141	94	-1.05	-1.05	NOUN
fbem-5590	141	95	)	)	PUNCT
fbem-5590	141	96	lev	lev	NOUN
fbem-5590	141	97	0.053	0.053	NUM
fbem-5590	141	98	*	*	PUNCT
fbem-5590	141	99	*	*	PUNCT
fbem-5590	141	100	*	*	PUNCT
fbem-5590	141	101	0.026	0.026	NUM
fbem-5590	141	102	*	*	PUNCT
fbem-5590	141	103	0.062	0.062	NUM
fbem-5590	141	104	*	*	PUNCT
fbem-5590	141	105	*	*	PUNCT
fbem-5590	141	106	*	*	PUNCT
fbem-5590	141	107	(	(	PUNCT
fbem-5590	141	108	6.86	6.86	NUM
fbem-5590	141	109	)	)	PUNCT
fbem-5590	141	110	(	(	PUNCT
fbem-5590	141	111	1.91	1.91	NUM
fbem-5590	141	112	)	)	PUNCT
fbem-5590	141	113	(	(	PUNCT
fbem-5590	141	114	6.62	6.62	NUM
fbem-5590	141	115	)	)	PUNCT
fbem-5590	141	116	roa	roa	NOUN
fbem-5590	141	117	-0.011	-0.011	NOUN
fbem-5590	141	118	0.071	0.071	NUM
fbem-5590	141	119	*	*	PUNCT
fbem-5590	141	120	*	*	PUNCT
fbem-5590	141	121	*	*	PUNCT
fbem-5590	142	1	-0.061	-0.061	PUNCT
fbem-5590	142	2	*	*	PUNCT
fbem-5590	142	3	*	*	PUNCT
fbem-5590	142	4	*	*	PUNCT
fbem-5590	142	5	(	(	PUNCT
fbem-5590	142	6	-1.10	-1.10	NOUN
fbem-5590	142	7	)	)	PUNCT
fbem-5590	142	8	(	(	PUNCT
fbem-5590	142	9	4.37	4.37	NUM
fbem-5590	142	10	)	)	PUNCT
fbem-5590	142	11	(	(	PUNCT
fbem-5590	142	12	-4.63	-4.63	NOUN
fbem-5590	142	13	)	)	PUNCT
fbem-5590	142	14	growth	growth	NOUN
fbem-5590	142	15	0.012	0.012	NUM
fbem-5590	142	16	*	*	PUNCT
fbem-5590	142	17	*	*	PUNCT
fbem-5590	142	18	*	*	NOUN
fbem-5590	143	1	0.018	0.018	NUM
fbem-5590	143	2	*	*	PUNCT
fbem-5590	143	3	*	*	PUNCT
fbem-5590	143	4	*	*	PUNCT
fbem-5590	143	5	0.011	0.011	NUM
fbem-5590	143	6	*	*	PUNCT
fbem-5590	143	7	*	*	PUNCT
fbem-5590	143	8	*	*	PUNCT
fbem-5590	143	9	(	(	PUNCT
fbem-5590	143	10	12.76	12.76	NUM
fbem-5590	143	11	)	)	PUNCT
fbem-5590	143	12	(	(	PUNCT
fbem-5590	143	13	7.89	7.89	NUM
fbem-5590	143	14	)	)	PUNCT
fbem-5590	143	15	(	(	PUNCT
fbem-5590	143	16	10.63	10.63	NUM
fbem-5590	143	17	)	)	PUNCT
fbem-5590	143	18	constant	constant	ADJ
fbem-5590	143	19	-0.169	-0.169	NOUN
fbem-5590	143	20	*	*	PUNCT
fbem-5590	143	21	*	*	NOUN
fbem-5590	143	22	0.034	0.034	NUM
fbem-5590	143	23	-0.331	-0.331	NOUN
fbem-5590	143	24	*	*	PUNCT
fbem-5590	143	25	*	*	PUNCT
fbem-5590	143	26	*	*	PUNCT
fbem-5590	143	27	(	(	PUNCT
fbem-5590	143	28	-2.12	-2.12	NOUN
fbem-5590	143	29	)	)	PUNCT
fbem-5590	143	30	(	(	PUNCT
fbem-5590	143	31	0.33	0.33	NUM
fbem-5590	143	32	)	)	PUNCT
fbem-5590	143	33	(	(	PUNCT
fbem-5590	143	34	-2.72	-2.72	NOUN
fbem-5590	143	35	)	)	PUNCT
fbem-5590	143	36	observations	observation	NOUN
fbem-5590	143	37	3	3	NUM
fbem-5590	143	38	,	,	PUNCT
fbem-5590	143	39	672	672	NUM
fbem-5590	143	40	960	960	NUM
fbem-5590	143	41	2	2	NUM
fbem-5590	143	42	,	,	PUNCT
fbem-5590	143	43	712	712	NUM
fbem-5590	143	44	r	r	NOUN
fbem-5590	143	45	-	-	PUNCT
fbem-5590	143	46	squared	square	VERB
fbem-5590	143	47	0.064	0.064	NUM
fbem-5590	143	48	0.094	0.094	NUM
fbem-5590	143	49	0.076	0.076	NUM
fbem-5590	143	50	t	t	PROPN
fbem-5590	143	51	-	-	PUNCT
fbem-5590	143	52	statistics	statistic	NOUN
fbem-5590	143	53	in	in	ADP
fbem-5590	143	54	parentheses	parenthesis	NOUN
fbem-5590	143	55	*	*	PUNCT
fbem-5590	143	56	*	*	PUNCT
fbem-5590	143	57	*	*	PUNCT
fbem-5590	143	58	p<0.01	p<0.01	PROPN
fbem-5590	143	59	,	,	PUNCT
fbem-5590	143	60	*	*	PUNCT
fbem-5590	143	61	*	*	PUNCT
fbem-5590	143	62	p<0.05	p<0.05	NOUN
fbem-5590	143	63	,	,	PUNCT
fbem-5590	143	64	*	*	SYM
fbem-5590	143	65	p<0.1	p<0.1	NUM
fbem-5590	143	66	5	5	NUM
fbem-5590	143	67	.	.	PUNCT
fbem-5590	143	68	conclusion	conclusion	NOUN
fbem-5590	143	69	this	this	DET
fbem-5590	143	70	paper	paper	NOUN
fbem-5590	143	71	theoretically	theoretically	ADV
fbem-5590	143	72	analyzes	analyze	VERB
fbem-5590	143	73	how	how	SCONJ
fbem-5590	143	74	enterprise	enterprise	NOUN
fbem-5590	143	75	internal	internal	ADJ
fbem-5590	143	76	control	control	NOUN
fbem-5590	143	77	and	and	CCONJ
fbem-5590	143	78	management	management	NOUN
fbem-5590	143	79	power	power	NOUN
fbem-5590	143	80	affect	affect	VERB
fbem-5590	143	81	the	the	DET
fbem-5590	143	82	quality	quality	NOUN
fbem-5590	143	83	of	of	ADP
fbem-5590	143	84	accounting	accounting	NOUN
fbem-5590	143	85	information	information	NOUN
fbem-5590	143	86	and	and	CCONJ
fbem-5590	143	87	proposes	propose	VERB
fbem-5590	143	88	hypotheses	hypothesis	NOUN
fbem-5590	143	89	.	.	PUNCT
fbem-5590	144	1	a	a	DET
fbem-5590	144	2	total	total	NOUN
fbem-5590	144	3	of	of	ADP
fbem-5590	144	4	3,673	3,673	NUM
fbem-5590	144	5	data	datum	NOUN
fbem-5590	144	6	data	datum	NOUN
fbem-5590	144	7	of	of	ADP
fbem-5590	144	8	shanghai	shanghai	PROPN
fbem-5590	144	9	and	and	CCONJ
fbem-5590	144	10	shenzhen	shenzhen	PROPN
fbem-5590	144	11	a	a	PROPN
fbem-5590	144	12	-	-	PUNCT
fbem-5590	144	13	share	share	NOUN
fbem-5590	144	14	manufacturing	manufacturing	NOUN
fbem-5590	144	15	industry	industry	NOUN
fbem-5590	144	16	from	from	ADP
fbem-5590	144	17	2016	2016	NUM
fbem-5590	144	18	to	to	ADP
fbem-5590	144	19	2018	2018	NUM
fbem-5590	144	20	are	be	AUX
fbem-5590	144	21	selected	select	VERB
fbem-5590	144	22	as	as	ADP
fbem-5590	144	23	samples	sample	NOUN
fbem-5590	144	24	for	for	ADP
fbem-5590	144	25	analysis	analysis	NOUN
fbem-5590	144	26	and	and	CCONJ
fbem-5590	144	27	extreme	extreme	ADJ
fbem-5590	144	28	values	value	NOUN
fbem-5590	144	29	are	be	AUX
fbem-5590	144	30	removed	remove	VERB
fbem-5590	144	31	.	.	PUNCT
fbem-5590	145	1	this	this	DET
fbem-5590	145	2	paper	paper	NOUN
fbem-5590	145	3	uses	use	VERB
fbem-5590	145	4	the	the	DET
fbem-5590	145	5	absolute	absolute	ADJ
fbem-5590	145	6	value	value	NOUN
fbem-5590	145	7	of	of	ADP
fbem-5590	145	8	operational	operational	ADJ
fbem-5590	145	9	accruals	accrual	NOUN
fbem-5590	145	10	to	to	PART
fbem-5590	145	11	measure	measure	VERB
fbem-5590	145	12	the	the	DET
fbem-5590	145	13	quality	quality	NOUN
fbem-5590	145	14	of	of	ADP
fbem-5590	145	15	accounting	accounting	NOUN
fbem-5590	145	16	information	information	NOUN
fbem-5590	145	17	(	(	PUNCT
fbem-5590	145	18	disclose	disclose	VERB
fbem-5590	145	19	)	)	PUNCT
fbem-5590	145	20	as	as	ADP
fbem-5590	145	21	the	the	DET
fbem-5590	145	22	explained	explain	VERB
fbem-5590	145	23	variable	variable	NOUN
fbem-5590	145	24	and	and	CCONJ
fbem-5590	145	25	internal	internal	ADJ
fbem-5590	145	26	control	control	NOUN
fbem-5590	145	27	(	(	PUNCT
fbem-5590	145	28	icindex	icindex	NOUN
fbem-5590	145	29	)	)	PUNCT
fbem-5590	145	30	and	and	CCONJ
fbem-5590	145	31	management	management	NOUN
fbem-5590	145	32	power	power	NOUN
fbem-5590	145	33	as	as	ADP
fbem-5590	145	34	the	the	DET
fbem-5590	145	35	explanatory	explanatory	ADJ
fbem-5590	145	36	variables	variable	NOUN
fbem-5590	145	37	to	to	PART
fbem-5590	145	38	conduct	conduct	VERB
fbem-5590	145	39	an	an	DET
fbem-5590	145	40	empirical	empirical	ADJ
fbem-5590	145	41	study	study	NOUN
fbem-5590	145	42	.	.	PUNCT
fbem-5590	146	1	based	base	VERB
fbem-5590	146	2	on	on	ADP
fbem-5590	146	3	the	the	DET
fbem-5590	146	4	empirical	empirical	ADJ
fbem-5590	146	5	results	result	NOUN
fbem-5590	146	6	,	,	PUNCT
fbem-5590	146	7	it	it	PRON
fbem-5590	146	8	is	be	AUX
fbem-5590	146	9	concluded	conclude	VERB
fbem-5590	146	10	that	that	SCONJ
fbem-5590	146	11	icindex	icindex	NOUN
fbem-5590	146	12	is	be	AUX
fbem-5590	146	13	positively	positively	ADV
fbem-5590	146	14	correlated	correlate	VERB
fbem-5590	146	15	with	with	ADP
fbem-5590	146	16	disclosure	disclosure	NOUN
fbem-5590	146	17	of	of	ADP
fbem-5590	146	18	accounting	accounting	NOUN
fbem-5590	146	19	information	information	NOUN
fbem-5590	146	20	,	,	PUNCT
fbem-5590	146	21	while	while	SCONJ
fbem-5590	146	22	management	management	NOUN
fbem-5590	146	23	power	power	NOUN
fbem-5590	146	24	is	be	AUX
fbem-5590	146	25	negatively	negatively	ADV
fbem-5590	146	26	correlated	correlate	VERB
fbem-5590	146	27	with	with	ADP
fbem-5590	146	28	disclosure	disclosure	NOUN
fbem-5590	146	29	of	of	ADP
fbem-5590	146	30	accounting	accounting	NOUN
fbem-5590	146	31	information	information	NOUN
fbem-5590	146	32	.	.	PUNCT
fbem-5590	147	1	to	to	ADP
fbem-5590	147	2	some	some	DET
fbem-5590	147	3	extent	extent	NOUN
fbem-5590	147	4	,	,	PUNCT
fbem-5590	147	5	internal	internal	ADJ
fbem-5590	147	6	control	control	NOUN
fbem-5590	147	7	can	can	AUX
fbem-5590	147	8	inhibit	inhibit	VERB
fbem-5590	147	9	the	the	DET
fbem-5590	147	10	manipulation	manipulation	NOUN
fbem-5590	147	11	of	of	ADP
fbem-5590	147	12	earnings	earning	NOUN
fbem-5590	147	13	by	by	ADP
fbem-5590	147	14	management	management	NOUN
fbem-5590	147	15	.	.	PUNCT
fbem-5590	148	1	references	reference	NOUN
fbem-5590	148	2	[	[	X
fbem-5590	148	3	1	1	NUM
fbem-5590	148	4	]	]	X
fbem-5590	148	5	jing	jing	NOUN
fbem-5590	148	6	-	-	PROPN
fbem-5590	148	7	ri	ri	NOUN
fbem-5590	148	8	he	he	PRON
fbem-5590	148	9	,	,	PUNCT
fbem-5590	148	10	jia	jia	PROPN
fbem-5590	148	11	wang	wang	PROPN
fbem-5590	148	12	.	.	PUNCT
fbem-5590	149	1	the	the	DET
fbem-5590	149	2	relation	relation	NOUN
fbem-5590	149	3	between	between	ADP
fbem-5590	149	4	earnings	earning	NOUN
fbem-5590	149	5	management	management	NOUN
fbem-5590	149	6	and	and	CCONJ
fbem-5590	149	7	internal	internal	ADJ
fbem-5590	149	8	control	control	NOUN
fbem-5590	149	9	information	information	NOUN
fbem-5590	149	10	disclosure	disclosure	NOUN
fbem-5590	149	11	:	:	PUNCT
fbem-5590	149	12	evidences	evidence	NOUN
fbem-5590	149	13	from	from	ADP
fbem-5590	149	14	listed	list	VERB
fbem-5590	149	15	companies	company	NOUN
fbem-5590	149	16	in	in	ADP
fbem-5590	149	17	china[a	china[a	PROPN
fbem-5590	149	18	]	]	PUNCT
fbem-5590	149	19	.	.	PUNCT
fbem-5590	150	1	the	the	DET
fbem-5590	150	2	19th	19th	ADJ
fbem-5590	150	3	international	international	ADJ
fbem-5590	150	4	conference	conference	NOUN
fbem-5590	150	5	on	on	ADP
fbem-5590	150	6	industrial	industrial	ADJ
fbem-5590	150	7	engineering	engineering	NOUN
fbem-5590	150	8	and	and	CCONJ
fbem-5590	150	9	management[c	management[c	NOUN
fbem-5590	150	10	]	]	PUNCT
fbem-5590	150	11	.	.	PUNCT
fbem-5590	151	1	beijing	beijing	PROPN
fbem-5590	151	2	:	:	PUNCT
fbem-5590	151	3	2013	2013	NUM
fbem-5590	151	4	:	:	PUNCT
fbem-5590	151	5	198	198	NUM
fbem-5590	151	6	-	-	SYM
fbem-5590	151	7	229	229	NUM
fbem-5590	151	8	.	.	PUNCT
fbem-5590	152	1	[	[	X
fbem-5590	152	2	2	2	NUM
fbem-5590	152	3	]	]	X
fbem-5590	152	4	mengmeng	mengmeng	PROPN
fbem-5590	152	5	luo	luo	PROPN
fbem-5590	152	6	.	.	PUNCT
fbem-5590	153	1	enterprise	enterprise	NOUN
fbem-5590	153	2	internal	internal	ADJ
fbem-5590	153	3	control	control	NOUN
fbem-5590	153	4	and	and	CCONJ
fbem-5590	153	5	accounting	accounting	NOUN
fbem-5590	153	6	information	information	NOUN
fbem-5590	153	7	quality[j	quality[j	PROPN
fbem-5590	153	8	]	]	PUNCT
fbem-5590	153	9	.	.	PUNCT
fbem-5590	154	1	journal	journal	PROPN
fbem-5590	154	2	of	of	ADP
fbem-5590	154	3	financial	financial	ADJ
fbem-5590	154	4	risk	risk	NOUN
fbem-5590	154	5	management	management	NOUN
fbem-5590	154	6	,	,	PUNCT
fbem-5590	154	7	2017	2017	NUM
fbem-5590	154	8	,	,	PUNCT
fbem-5590	154	9	06(01	06(01	NUM
fbem-5590	154	10	):	):	PUNCT
fbem-5590	154	11	16	16	NUM
fbem-5590	154	12	-	-	SYM
fbem-5590	154	13	26	26	NUM
fbem-5590	154	14	.	.	PUNCT
fbem-5590	155	1	[	[	X
fbem-5590	155	2	3	3	NUM
fbem-5590	155	3	]	]	SYM
fbem-5590	155	4	ryan	ryan	PROPN
fbem-5590	155	5	a	a	PROPN
fbem-5590	155	6	,	,	PUNCT
fbem-5590	155	7	wiggins	wiggins	PROPN
fbem-5590	155	8	j	j	PROPN
fbem-5590	155	9	m	m	PROPN
fbem-5590	155	10	,	,	PUNCT
fbem-5590	155	11	walker	walker	PROPN
fbem-5590	155	12	d	d	PROPN
fbem-5590	155	13	i.	i.	PROPN
fbem-5590	155	14	managerial	managerial	PROPN
fbem-5590	155	15	power	power	NOUN
fbem-5590	155	16	and	and	CCONJ
fbem-5590	155	17	rent	rent	NOUN
fbem-5590	155	18	extraction	extraction	NOUN
fbem-5590	155	19	in	in	ADP
fbem-5590	155	20	the	the	DET
fbem-5590	155	21	design	design	NOUN
fbem-5590	155	22	of	of	ADP
fbem-5590	155	23	executive	executive	NOUN
fbem-5590	155	24	compensation[j	compensation[j	PROPN
fbem-5590	155	25	]	]	PUNCT
fbem-5590	155	26	.	.	PUNCT
fbem-5590	156	1	university	university	PROPN
fbem-5590	156	2	of	of	ADP
fbem-5590	156	3	chicago	chicago	PROPN
fbem-5590	156	4	law	law	PROPN
fbem-5590	156	5	review	review	PROPN
fbem-5590	156	6	,	,	PUNCT
fbem-5590	156	7	2004	2004	NUM
fbem-5590	156	8	,	,	PUNCT
fbem-5590	156	9	69(3	69(3	NUM
fbem-5590	156	10	):	):	PUNCT
fbem-5590	156	11	599	599	NUM
fbem-5590	156	12	-	-	PUNCT
fbem-5590	156	13	601	601	NUM
fbem-5590	156	14	.	.	PUNCT
fbem-5590	157	1	[	[	X
fbem-5590	157	2	4	4	NUM
fbem-5590	157	3	]	]	X
fbem-5590	157	4	meiryani	meiryani	X
fbem-5590	157	5	,	,	PUNCT
fbem-5590	157	6	azhar	azhar	PROPN
fbem-5590	157	7	susanto	susanto	PROPN
fbem-5590	157	8	.	.	PUNCT
fbem-5590	158	1	how	how	SCONJ
fbem-5590	158	2	internal	internal	ADJ
fbem-5590	158	3	control	control	NOUN
fbem-5590	158	4	and	and	CCONJ
fbem-5590	158	5	organizational	organizational	ADJ
fbem-5590	158	6	structure	structure	NOUN
fbem-5590	158	7	impact	impact	NOUN
fbem-5590	158	8	on	on	ADP
fbem-5590	158	9	accounting	accounting	NOUN
fbem-5590	158	10	information	information	NOUN
fbem-5590	158	11	systems[j	systems[j	PROPN
fbem-5590	158	12	]	]	PUNCT
fbem-5590	158	13	.	.	PUNCT
fbem-5590	159	1	journal	journal	PROPN
fbem-5590	159	2	of	of	ADP
fbem-5590	159	3	engineering	engineering	PROPN
fbem-5590	159	4	&	&	CCONJ
fbem-5590	159	5	applied	apply	VERB
fbem-5590	159	6	sciences	science	NOUN
fbem-5590	159	7	,	,	PUNCT
fbem-5590	159	8	2018	2018	NUM
fbem-5590	159	9	,	,	PUNCT
fbem-5590	159	10	13(8	13(8	NUM
fbem-5590	159	11	):	):	PUNCT
fbem-5590	159	12	1935	1935	NUM
fbem-5590	159	13	-	-	SYM
fbem-5590	159	14	1941	1941	NUM
fbem-5590	159	15	.	.	PUNCT
fbem-5590	160	1	[	[	X
fbem-5590	160	2	5	5	X
fbem-5590	160	3	]	]	X
fbem-5590	160	4	john	john	PROPN
fbem-5590	160	5	forker	forker	PROPN
fbem-5590	160	6	,	,	PUNCT
fbem-5590	160	7	corporate	corporate	ADJ
fbem-5590	160	8	governance	governance	NOUN
fbem-5590	160	9	and	and	CCONJ
fbem-5590	160	10	disclosure	disclosure	NOUN
fbem-5590	160	11	quality	quality	NOUN
fbem-5590	161	1	[	[	X
fbem-5590	161	2	j	j	X
fbem-5590	161	3	]	]	X
fbem-5590	161	4	,	,	PUNCT
fbem-5590	161	5	accounting&business	accounting&business	PROPN
fbem-5590	161	6	research,1992,22(86):111	research,1992,22(86):111	PROPN
fbem-5590	161	7	-	-	PUNCT
fbem-5590	161	8	124	124	NUM
fbem-5590	162	1	[	[	X
fbem-5590	162	2	6	6	NUM
fbem-5590	162	3	]	]	X
fbem-5590	162	4	gul	gul	PROPN
fbem-5590	162	5	a	a	PROPN
fbem-5590	162	6	,	,	PUNCT
fbem-5590	162	7	leung	leung	PROPN
fbem-5590	162	8	s	s	PROPN
fbem-5590	162	9	,	,	PUNCT
fbem-5590	162	10	board	board	NOUN
fbem-5590	162	11	leadership	leadership	NOUN
fbem-5590	162	12	,	,	PUNCT
fbem-5590	162	13	outside	outside	ADJ
fbem-5590	162	14	directors	director	NOUN
fbem-5590	162	15	,	,	PUNCT
fbem-5590	162	16	expertise	expertise	NOUN
fbem-5590	162	17	and	and	CCONJ
fbem-5590	162	18	voluntary	voluntary	ADJ
fbem-5590	162	19	corporate	corporate	ADJ
fbem-5590	162	20	disclosures	disclosure	NOUN
fbem-5590	162	21	[	[	X
fbem-5590	162	22	j	j	X
fbem-5590	162	23	]	]	X
fbem-5590	162	24	,	,	PUNCT
fbem-5590	162	25	journal	journal	NOUN
fbem-5590	162	26	of	of	ADP
fbem-5590	162	27	accounting	accounting	PROPN
fbem-5590	162	28	&	&	CCONJ
fbem-5590	162	29	public	public	ADJ
fbem-5590	162	30	policy	policy	NOUN
fbem-5590	162	31	,	,	PUNCT
fbem-5590	162	32	2004,23(5):351	2004,23(5):351	NOUN
fbem-5590	162	33	-	-	SYM
fbem-5590	162	34	379	379	NUM
fbem-5590	162	35	.	.	PUNCT
fbem-5590	163	1	[	[	X
fbem-5590	163	2	7	7	X
fbem-5590	163	3	]	]	X
fbem-5590	163	4	john	john	PROPN
fbem-5590	163	5	forker	forker	PROPN
fbem-5590	163	6	,	,	PUNCT
fbem-5590	163	7	corporate	corporate	ADJ
fbem-5590	163	8	governance	governance	NOUN
fbem-5590	163	9	and	and	CCONJ
fbem-5590	163	10	disclosure	disclosure	NOUN
fbem-5590	163	11	quality	quality	NOUN
fbem-5590	164	1	[	[	X
fbem-5590	164	2	j	j	X
fbem-5590	164	3	]	]	X
fbem-5590	164	4	,	,	PUNCT
fbem-5590	164	5	accounting&business	accounting&business	PROPN
fbem-5590	164	6	research,1992,22(86):111	research,1992,22(86):111	PROPN
fbem-5590	164	7	-	-	PUNCT
fbem-5590	164	8	124	124	NUM
fbem-5590	165	1	[	[	X
fbem-5590	165	2	8	8	NUM
fbem-5590	165	3	]	]	SYM
fbem-5590	165	4	kwangwuk	kwangwuk	PROPN
fbem-5590	166	1	oh	oh	INTJ
fbem-5590	166	2	,	,	PUNCT
fbem-5590	166	3	yu	yu	PROPN
fbem-5590	166	4	w	w	PROPN
fbem-5590	166	5	,	,	PUNCT
fbem-5590	166	6	do	do	AUX
fbem-5590	166	7	small	small	ADJ
fbem-5590	166	8	firms	firm	NOUN
fbem-5590	166	9	benefit	benefit	VERB
fbem-5590	166	10	from	from	ADP
fbem-5590	166	11	auditor	auditor	NOUN
fbem-5590	166	12	attestation	attestation	NOUN
fbem-5590	166	13	of	of	ADP
fbem-5590	166	14	internal	internal	ADJ
fbem-5590	166	15	control	control	NOUN
fbem-5590	166	16	effectiveness?[j],auditing	effectiveness?[j],auditing	NOUN
fbem-5590	166	17	:	:	PUNCT
fbem-5590	166	18	a	a	DET
fbem-5590	166	19	journal	journal	NOUN
fbem-5590	166	20	of	of	ADP
fbem-5590	166	21	practice&theory,2014,34	practice&theory,2014,34	PROPN
fbem-5590	166	22	(	(	PUNCT
fbem-5590	166	23	1	1	NUM
fbem-5590	166	24	)	)	PUNCT
fbem-5590	166	25	:	:	PUNCT
fbem-5590	166	26	304	304	NUM
fbem-5590	166	27	-	-	SYM
fbem-5590	166	28	354	354	NUM
fbem-5590	166	29	.	.	PUNCT
fbem-5590	167	1	[	[	X
fbem-5590	167	2	9	9	NUM
fbem-5590	167	3	]	]	X
fbem-5590	167	4	aloke	aloke	X
fbem-5590	167	5	ghoshk	ghoshk	PROPN
fbem-5590	167	6	h	h	PROPN
fbem-5590	167	7	,	,	PUNCT
fbem-5590	167	8	collins	collins	PROPN
fbem-5590	167	9	d	d	PROPN
fbem-5590	167	10	w	w	PROPN
fbem-5590	167	11	,	,	PUNCT
fbem-5590	167	12	kinney	kinney	PROPN
fbem-5590	167	13	jr	jr	PROPN
fbem-5590	167	14	w	w	PROPN
fbem-5590	167	15	r	r	PROPN
fbem-5590	167	16	,	,	PUNCT
fbem-5590	167	17	et	et	PROPN
fbem-5590	167	18	al	al	PROPN
fbem-5590	167	19	,	,	PUNCT
fbem-5590	167	20	the	the	DET
fbem-5590	167	21	effect	effect	NOUN
fbem-5590	167	22	of	of	ADP
fbem-5590	167	23	sox	sox	PROPN
fbem-5590	167	24	internal	internal	ADJ
fbem-5590	167	25	control	control	NOUN
fbem-5590	167	26	deficiencies	deficiency	NOUN
fbem-5590	167	27	and	and	CCONJ
fbem-5590	167	28	their	their	PRON
fbem-5590	167	29	remediation	remediation	NOUN
fbem-5590	167	30	on	on	ADP
fbem-5590	167	31	accrual	accrual	ADJ
fbem-5590	167	32	quality[j],the	quality[j],the	ADJ
fbem-5590	167	33	accounting	accounting	NOUN
fbem-5590	167	34	review,2013,83(1):217250	review,2013,83(1):217250	NOUN
fbem-5590	167	35	.	.	PUNCT