id	sid	tid	token	lemma	pos
fbem-6056	1	1	frontiers	frontier	NOUN
fbem-6056	1	2	in	in	ADP
fbem-6056	1	3	business	business	NOUN
fbem-6056	1	4	,	,	PUNCT
fbem-6056	1	5	economics	economic	NOUN
fbem-6056	1	6	and	and	CCONJ
fbem-6056	1	7	management	management	NOUN
fbem-6056	1	8	issn	issn	PROPN
fbem-6056	1	9	:	:	PUNCT
fbem-6056	1	10	2766	2766	NUM
fbem-6056	1	11	-	-	PUNCT
fbem-6056	1	12	824x	824x	NUM
fbem-6056	1	13	|	|	ADJ
fbem-6056	1	14	vol	vol	NOUN
fbem-6056	1	15	.	.	PROPN
fbem-6056	1	16	8	8	NUM
fbem-6056	1	17	,	,	PUNCT
fbem-6056	1	18	no	no	INTJ
fbem-6056	1	19	.	.	NOUN
fbem-6056	1	20	1	1	NUM
fbem-6056	1	21	,	,	PUNCT
fbem-6056	1	22	2023	2023	NUM
fbem-6056	1	23	147	147	NUM
fbem-6056	1	24	the	the	DET
fbem-6056	1	25	impact	impact	NOUN
fbem-6056	1	26	of	of	ADP
fbem-6056	1	27	internal	internal	ADJ
fbem-6056	1	28	control	control	NOUN
fbem-6056	1	29	defects	defect	NOUN
fbem-6056	1	30	on	on	ADP
fbem-6056	1	31	enterprises	enterprise	NOUN
fbem-6056	1	32	’	'	PUNCT
fbem-6056	1	33	commercial	commercial	ADJ
fbem-6056	1	34	credit	credit	NOUN
fbem-6056	1	35	financing	financing	NOUN
fbem-6056	1	36	zhao	zhao	PROPN
fbem-6056	1	37	lin	lin	PROPN
fbem-6056	1	38	tsinghua	tsinghua	PROPN
fbem-6056	1	39	university	university	PROPN
fbem-6056	1	40	,	,	PUNCT
fbem-6056	1	41	beijing	beijing	PROPN
fbem-6056	1	42	,	,	PUNCT
fbem-6056	1	43	100000	100000	NUM
fbem-6056	1	44	,	,	PUNCT
fbem-6056	1	45	china	china	PROPN
fbem-6056	1	46	abstract	abstract	NOUN
fbem-6056	1	47	:	:	PUNCT
fbem-6056	1	48	internal	internal	ADJ
fbem-6056	1	49	control	control	NOUN
fbem-6056	1	50	indicates	indicate	VERB
fbem-6056	1	51	the	the	DET
fbem-6056	1	52	quality	quality	NOUN
fbem-6056	1	53	of	of	ADP
fbem-6056	1	54	a	a	DET
fbem-6056	1	55	firm	firm	NOUN
fbem-6056	1	56	’s	’s	PART
fbem-6056	1	57	financial	financial	ADJ
fbem-6056	1	58	information	information	NOUN
fbem-6056	1	59	,	,	PUNCT
fbem-6056	1	60	and	and	CCONJ
fbem-6056	1	61	thus	thus	ADV
fbem-6056	1	62	influences	influence	VERB
fbem-6056	1	63	the	the	DET
fbem-6056	1	64	trust	trust	NOUN
fbem-6056	1	65	relationship	relationship	NOUN
fbem-6056	1	66	between	between	ADP
fbem-6056	1	67	the	the	DET
fbem-6056	1	68	firm	firm	NOUN
fbem-6056	1	69	and	and	CCONJ
fbem-6056	1	70	its	its	PRON
fbem-6056	1	71	trading	trading	NOUN
fbem-6056	1	72	partner	partner	NOUN
fbem-6056	1	73	.	.	PUNCT
fbem-6056	2	1	this	this	DET
fbem-6056	2	2	paper	paper	NOUN
fbem-6056	2	3	based	base	VERB
fbem-6056	2	4	on	on	ADP
fbem-6056	2	5	the	the	DET
fbem-6056	2	6	previous	previous	ADJ
fbem-6056	2	7	analysis	analysis	NOUN
fbem-6056	2	8	assumes	assume	VERB
fbem-6056	2	9	that	that	SCONJ
fbem-6056	2	10	internal	internal	ADJ
fbem-6056	2	11	control	control	NOUN
fbem-6056	2	12	quality	quality	NOUN
fbem-6056	2	13	would	would	AUX
fbem-6056	2	14	affect	affect	VERB
fbem-6056	2	15	trade	trade	NOUN
fbem-6056	2	16	credit	credit	NOUN
fbem-6056	2	17	financing	financing	NOUN
fbem-6056	2	18	got	get	VERB
fbem-6056	2	19	from	from	ADP
fbem-6056	2	20	trading	trading	NOUN
fbem-6056	2	21	partner	partner	NOUN
fbem-6056	2	22	.	.	PUNCT
fbem-6056	3	1	based	base	VERB
fbem-6056	3	2	on	on	ADP
fbem-6056	3	3	the	the	DET
fbem-6056	3	4	sample	sample	NOUN
fbem-6056	3	5	of	of	ADP
fbem-6056	3	6	listed	list	VERB
fbem-6056	3	7	companies	company	NOUN
fbem-6056	3	8	in	in	ADP
fbem-6056	3	9	the	the	DET
fbem-6056	3	10	scope	scope	NOUN
fbem-6056	3	11	of	of	ADP
fbem-6056	3	12	implementation	implementation	NOUN
fbem-6056	3	13	of	of	ADP
fbem-6056	3	14	internal	internal	ADJ
fbem-6056	3	15	control	control	NOUN
fbem-6056	3	16	system	system	NOUN
fbem-6056	3	17	from	from	ADP
fbem-6056	3	18	2014	2014	NUM
fbem-6056	3	19	to	to	ADP
fbem-6056	3	20	2017	2017	NUM
fbem-6056	3	21	,	,	PUNCT
fbem-6056	3	22	this	this	DET
fbem-6056	3	23	paper	paper	NOUN
fbem-6056	3	24	uses	use	VERB
fbem-6056	3	25	multiple	multiple	ADJ
fbem-6056	3	26	regression	regression	NOUN
fbem-6056	3	27	model	model	NOUN
fbem-6056	3	28	.	.	PUNCT
fbem-6056	4	1	this	this	DET
fbem-6056	4	2	study	study	NOUN
fbem-6056	4	3	reveals	reveal	VERB
fbem-6056	4	4	that	that	SCONJ
fbem-6056	4	5	there	there	PRON
fbem-6056	4	6	is	be	VERB
fbem-6056	4	7	a	a	DET
fbem-6056	4	8	significant	significant	ADJ
fbem-6056	4	9	negative	negative	ADJ
fbem-6056	4	10	correlation	correlation	NOUN
fbem-6056	4	11	between	between	ADP
fbem-6056	4	12	material	material	NOUN
fbem-6056	4	13	weaknesses	weakness	NOUN
fbem-6056	4	14	of	of	ADP
fbem-6056	4	15	internal	internal	ADJ
fbem-6056	4	16	control	control	NOUN
fbem-6056	4	17	and	and	CCONJ
fbem-6056	4	18	the	the	DET
fbem-6056	4	19	trade	trade	NOUN
fbem-6056	4	20	credit	credit	NOUN
fbem-6056	4	21	financing	financing	NOUN
fbem-6056	4	22	,	,	PUNCT
fbem-6056	4	23	which	which	PRON
fbem-6056	4	24	supports	support	VERB
fbem-6056	4	25	our	our	PRON
fbem-6056	4	26	hypothesis	hypothesis	NOUN
fbem-6056	4	27	that	that	SCONJ
fbem-6056	4	28	a	a	DET
fbem-6056	4	29	firm	firm	NOUN
fbem-6056	4	30	gets	get	VERB
fbem-6056	4	31	less	less	ADJ
fbem-6056	4	32	trade	trade	NOUN
fbem-6056	4	33	credit	credit	NOUN
fbem-6056	4	34	financing	financing	NOUN
fbem-6056	4	35	when	when	SCONJ
fbem-6056	4	36	material	material	NOUN
fbem-6056	4	37	weaknesses	weakness	NOUN
fbem-6056	4	38	are	be	AUX
fbem-6056	4	39	found	find	VERB
fbem-6056	4	40	in	in	ADP
fbem-6056	4	41	its	its	PRON
fbem-6056	4	42	internal	internal	ADJ
fbem-6056	4	43	control	control	NOUN
fbem-6056	4	44	system	system	NOUN
fbem-6056	4	45	.	.	PUNCT
fbem-6056	5	1	keywords	keyword	NOUN
fbem-6056	5	2	:	:	PUNCT
fbem-6056	5	3	internal	internal	ADJ
fbem-6056	5	4	control	control	NOUN
fbem-6056	5	5	,	,	PUNCT
fbem-6056	5	6	material	material	NOUN
fbem-6056	5	7	weaknesses	weakness	NOUN
fbem-6056	5	8	of	of	ADP
fbem-6056	5	9	internal	internal	ADJ
fbem-6056	5	10	control	control	NOUN
fbem-6056	5	11	,	,	PUNCT
fbem-6056	5	12	trade	trade	NOUN
fbem-6056	5	13	credit	credit	NOUN
fbem-6056	5	14	financing	financing	NOUN
fbem-6056	5	15	.	.	PUNCT
fbem-6056	6	1	1	1	X
fbem-6056	6	2	.	.	X
fbem-6056	6	3	introduction	introduction	NOUN
fbem-6056	6	4	internal	internal	ADJ
fbem-6056	6	5	control	control	NOUN
fbem-6056	6	6	is	be	AUX
fbem-6056	6	7	an	an	DET
fbem-6056	6	8	important	important	ADJ
fbem-6056	6	9	safeguard	safeguard	NOUN
fbem-6056	6	10	for	for	ADP
fbem-6056	6	11	the	the	DET
fbem-6056	6	12	quality	quality	NOUN
fbem-6056	6	13	and	and	CCONJ
fbem-6056	6	14	reliability	reliability	NOUN
fbem-6056	6	15	of	of	ADP
fbem-6056	6	16	a	a	DET
fbem-6056	6	17	company	company	NOUN
fbem-6056	6	18	's	's	PART
fbem-6056	6	19	accounting	accounting	NOUN
fbem-6056	6	20	information	information	NOUN
fbem-6056	6	21	will	will	AUX
fbem-6056	6	22	affect	affect	VERB
fbem-6056	6	23	the	the	DET
fbem-6056	6	24	cooperation	cooperation	NOUN
fbem-6056	6	25	between	between	ADP
fbem-6056	6	26	the	the	DET
fbem-6056	6	27	company	company	NOUN
fbem-6056	6	28	and	and	CCONJ
fbem-6056	6	29	its	its	PRON
fbem-6056	6	30	stakeholders	stakeholder	NOUN
fbem-6056	6	31	(	(	PUNCT
fbem-6056	6	32	investors	investor	NOUN
fbem-6056	6	33	,	,	PUNCT
fbem-6056	6	34	suppliers	supplier	NOUN
fbem-6056	6	35	,	,	PUNCT
fbem-6056	6	36	clients	client	NOUN
fbem-6056	6	37	,	,	PUNCT
fbem-6056	6	38	and	and	CCONJ
fbem-6056	6	39	creditors	creditor	NOUN
fbem-6056	6	40	,	,	PUNCT
fbem-6056	6	41	etc	etc	X
fbem-6056	6	42	.	.	X
fbem-6056	6	43	)	)	PUNCT
fbem-6056	6	44	.	.	PUNCT
fbem-6056	7	1	high	high	ADJ
fbem-6056	7	2	-	-	PUNCT
fbem-6056	7	3	quality	quality	NOUN
fbem-6056	7	4	internal	internal	ADJ
fbem-6056	7	5	control	control	NOUN
fbem-6056	7	6	not	not	PART
fbem-6056	7	7	only	only	ADV
fbem-6056	7	8	enhances	enhance	VERB
fbem-6056	7	9	the	the	DET
fbem-6056	7	10	reliability	reliability	NOUN
fbem-6056	7	11	of	of	ADP
fbem-6056	7	12	accounting	accounting	NOUN
fbem-6056	7	13	information	information	NOUN
fbem-6056	7	14	but	but	CCONJ
fbem-6056	7	15	also	also	ADV
fbem-6056	7	16	improves	improve	VERB
fbem-6056	7	17	the	the	DET
fbem-6056	7	18	trust	trust	NOUN
fbem-6056	7	19	level	level	NOUN
fbem-6056	7	20	.	.	PUNCT
fbem-6056	8	1	first	first	ADV
fbem-6056	8	2	,	,	PUNCT
fbem-6056	8	3	good	good	ADJ
fbem-6056	8	4	internal	internal	ADJ
fbem-6056	8	5	control	control	NOUN
fbem-6056	8	6	can	can	AUX
fbem-6056	8	7	reduce	reduce	VERB
fbem-6056	8	8	the	the	DET
fbem-6056	8	9	information	information	NOUN
fbem-6056	8	10	asymmetry	asymmetry	NOUN
fbem-6056	8	11	between	between	ADP
fbem-6056	8	12	the	the	DET
fbem-6056	8	13	enterprise	enterprise	NOUN
fbem-6056	8	14	and	and	CCONJ
fbem-6056	8	15	its	its	PRON
fbem-6056	8	16	trading	trading	NOUN
fbem-6056	8	17	partners	partner	NOUN
fbem-6056	8	18	,	,	PUNCT
fbem-6056	8	19	whereby	whereby	SCONJ
fbem-6056	8	20	the	the	DET
fbem-6056	8	21	trading	trading	NOUN
fbem-6056	8	22	partners	partner	NOUN
fbem-6056	8	23	can	can	AUX
fbem-6056	8	24	truly	truly	ADV
fbem-6056	8	25	evaluate	evaluate	VERB
fbem-6056	8	26	the	the	DET
fbem-6056	8	27	profitability	profitability	NOUN
fbem-6056	8	28	and	and	CCONJ
fbem-6056	8	29	debt	debt	NOUN
fbem-6056	8	30	repayment	repayment	NOUN
fbem-6056	8	31	ability	ability	NOUN
fbem-6056	8	32	of	of	ADP
fbem-6056	8	33	the	the	DET
fbem-6056	8	34	enterprise	enterprise	NOUN
fbem-6056	8	35	to	to	PART
fbem-6056	8	36	reduce	reduce	VERB
fbem-6056	8	37	the	the	DET
fbem-6056	8	38	reverse	reverse	ADJ
fbem-6056	8	39	selection	selection	NOUN
fbem-6056	8	40	caused	cause	VERB
fbem-6056	8	41	by	by	ADP
fbem-6056	8	42	information	information	NOUN
fbem-6056	8	43	asymmetry	asymmetry	NOUN
fbem-6056	8	44	.	.	PUNCT
fbem-6056	9	1	therefore	therefore	ADV
fbem-6056	9	2	,	,	PUNCT
fbem-6056	9	3	the	the	DET
fbem-6056	9	4	enterprise	enterprise	NOUN
fbem-6056	9	5	’s	’s	PART
fbem-6056	9	6	cost	cost	NOUN
fbem-6056	9	7	of	of	ADP
fbem-6056	9	8	commercial	commercial	ADJ
fbem-6056	9	9	credit	credit	NOUN
fbem-6056	9	10	financing	financing	NOUN
fbem-6056	9	11	can	can	AUX
fbem-6056	9	12	be	be	AUX
fbem-6056	9	13	reduced	reduce	VERB
fbem-6056	9	14	.	.	PUNCT
fbem-6056	10	1	second	second	ADJ
fbem-6056	10	2	,	,	PUNCT
fbem-6056	10	3	good	good	ADJ
fbem-6056	10	4	internal	internal	ADJ
fbem-6056	10	5	control	control	NOUN
fbem-6056	10	6	can	can	AUX
fbem-6056	10	7	reduce	reduce	VERB
fbem-6056	10	8	agency	agency	NOUN
fbem-6056	10	9	problems	problem	NOUN
fbem-6056	10	10	and	and	CCONJ
fbem-6056	10	11	better	well	ADV
fbem-6056	10	12	supervise	supervise	VERB
fbem-6056	10	13	the	the	DET
fbem-6056	10	14	management	management	NOUN
fbem-6056	10	15	,	,	PUNCT
fbem-6056	10	16	thus	thus	ADV
fbem-6056	10	17	avoiding	avoid	VERB
fbem-6056	10	18	the	the	DET
fbem-6056	10	19	damage	damage	NOUN
fbem-6056	10	20	to	to	ADP
fbem-6056	10	21	trading	trading	NOUN
fbem-6056	10	22	partners	partner	NOUN
fbem-6056	10	23	caused	cause	VERB
fbem-6056	10	24	by	by	ADP
fbem-6056	10	25	management	management	NOUN
fbem-6056	10	26	fraud	fraud	NOUN
fbem-6056	10	27	.	.	PUNCT
fbem-6056	11	1	at	at	ADP
fbem-6056	11	2	the	the	DET
fbem-6056	11	3	same	same	ADJ
fbem-6056	11	4	time	time	NOUN
fbem-6056	11	5	,	,	PUNCT
fbem-6056	11	6	as	as	ADP
fbem-6056	11	7	a	a	DET
fbem-6056	11	8	signal	signal	NOUN
fbem-6056	11	9	to	to	PART
fbem-6056	11	10	solve	solve	VERB
fbem-6056	11	11	agency	agency	NOUN
fbem-6056	11	12	problems	problem	NOUN
fbem-6056	11	13	,	,	PUNCT
fbem-6056	11	14	internal	internal	ADJ
fbem-6056	11	15	control	control	NOUN
fbem-6056	11	16	will	will	AUX
fbem-6056	11	17	provide	provide	VERB
fbem-6056	11	18	incentives	incentive	NOUN
fbem-6056	11	19	to	to	ADP
fbem-6056	11	20	the	the	DET
fbem-6056	11	21	management	management	NOUN
fbem-6056	11	22	to	to	PART
fbem-6056	11	23	improve	improve	VERB
fbem-6056	11	24	internal	internal	ADJ
fbem-6056	11	25	control	control	NOUN
fbem-6056	11	26	and	and	CCONJ
fbem-6056	11	27	company	company	NOUN
fbem-6056	11	28	efficiency	efficiency	NOUN
fbem-6056	11	29	.	.	PUNCT
fbem-6056	12	1	in	in	ADP
fbem-6056	12	2	this	this	DET
fbem-6056	12	3	paper	paper	NOUN
fbem-6056	12	4	,	,	PUNCT
fbem-6056	12	5	with	with	ADP
fbem-6056	12	6	the	the	DET
fbem-6056	12	7	listed	list	VERB
fbem-6056	12	8	companies	company	NOUN
fbem-6056	12	9	which	which	PRON
fbem-6056	12	10	are	be	AUX
fbem-6056	12	11	subject	subject	ADJ
fbem-6056	12	12	to	to	ADP
fbem-6056	12	13	standard	standard	ADJ
fbem-6056	12	14	internal	internal	ADJ
fbem-6056	12	15	control	control	NOUN
fbem-6056	12	16	system	system	NOUN
fbem-6056	12	17	at	at	ADP
fbem-6056	12	18	shanghai	shanghai	PROPN
fbem-6056	12	19	and	and	CCONJ
fbem-6056	12	20	shenzhen	shenzhen	PROPN
fbem-6056	12	21	stock	stock	PROPN
fbem-6056	12	22	exchange	exchange	PROPN
fbem-6056	12	23	during	during	ADP
fbem-6056	12	24	2014	2014	NUM
fbem-6056	12	25	-	-	SYM
fbem-6056	12	26	2017	2017	NUM
fbem-6056	12	27	as	as	ADP
fbem-6056	12	28	the	the	DET
fbem-6056	12	29	samples	sample	NOUN
fbem-6056	12	30	,	,	PUNCT
fbem-6056	12	31	a	a	DET
fbem-6056	12	32	study	study	NOUN
fbem-6056	12	33	is	be	AUX
fbem-6056	12	34	carried	carry	VERB
fbem-6056	12	35	out	out	ADP
fbem-6056	12	36	on	on	ADP
fbem-6056	12	37	a	a	DET
fbem-6056	12	38	company	company	NOUN
fbem-6056	12	39	's	's	PART
fbem-6056	12	40	major	major	ADJ
fbem-6056	12	41	internal	internal	ADJ
fbem-6056	12	42	control	control	NOUN
fbem-6056	12	43	defects	defect	NOUN
fbem-6056	12	44	and	and	CCONJ
fbem-6056	12	45	their	their	PRON
fbem-6056	12	46	impact	impact	NOUN
fbem-6056	12	47	on	on	ADP
fbem-6056	12	48	its	its	PRON
fbem-6056	12	49	commercial	commercial	ADJ
fbem-6056	12	50	credit	credit	NOUN
fbem-6056	12	51	financing	financing	NOUN
fbem-6056	12	52	.	.	PUNCT
fbem-6056	13	1	compared	compare	VERB
fbem-6056	13	2	with	with	ADP
fbem-6056	13	3	previous	previous	ADJ
fbem-6056	13	4	study	study	NOUN
fbem-6056	13	5	,	,	PUNCT
fbem-6056	13	6	the	the	DET
fbem-6056	13	7	significance	significance	NOUN
fbem-6056	13	8	of	of	ADP
fbem-6056	13	9	the	the	DET
fbem-6056	13	10	study	study	NOUN
fbem-6056	13	11	is	be	AUX
fbem-6056	13	12	as	as	SCONJ
fbem-6056	13	13	follows	follow	VERB
fbem-6056	13	14	:	:	PUNCT
fbem-6056	13	15	first	first	ADV
fbem-6056	13	16	,	,	PUNCT
fbem-6056	13	17	the	the	DET
fbem-6056	13	18	selection	selection	NOUN
fbem-6056	13	19	of	of	ADP
fbem-6056	13	20	samples	sample	NOUN
fbem-6056	13	21	is	be	AUX
fbem-6056	13	22	time	time	NOUN
fbem-6056	13	23	-	-	PUNCT
fbem-6056	13	24	sensitive	sensitive	ADJ
fbem-6056	13	25	.	.	PUNCT
fbem-6056	14	1	all	all	DET
fbem-6056	14	2	previous	previous	ADJ
fbem-6056	14	3	studies	study	NOUN
fbem-6056	14	4	were	be	AUX
fbem-6056	14	5	based	base	VERB
fbem-6056	14	6	on	on	ADP
fbem-6056	14	7	the	the	DET
fbem-6056	14	8	data	datum	NOUN
fbem-6056	14	9	before	before	ADP
fbem-6056	14	10	2012	2012	NUM
fbem-6056	14	11	.	.	PUNCT
fbem-6056	15	1	at	at	ADP
fbem-6056	15	2	that	that	DET
fbem-6056	15	3	time	time	NOUN
fbem-6056	15	4	,	,	PUNCT
fbem-6056	15	5	the	the	DET
fbem-6056	15	6	criteria	criterion	NOUN
fbem-6056	15	7	for	for	ADP
fbem-6056	15	8	identification	identification	NOUN
fbem-6056	15	9	of	of	ADP
fbem-6056	15	10	internal	internal	ADJ
fbem-6056	15	11	control	control	NOUN
fbem-6056	15	12	defects	defect	NOUN
fbem-6056	15	13	were	be	AUX
fbem-6056	15	14	not	not	PART
fbem-6056	15	15	well	well	ADV
fbem-6056	15	16	-	-	PUNCT
fbem-6056	15	17	refined	refine	VERB
fbem-6056	15	18	;	;	PUNCT
fbem-6056	15	19	the	the	DET
fbem-6056	15	20	internal	internal	ADJ
fbem-6056	15	21	control	control	NOUN
fbem-6056	15	22	system	system	NOUN
fbem-6056	15	23	of	of	ADP
fbem-6056	15	24	listed	list	VERB
fbem-6056	15	25	companies	company	NOUN
fbem-6056	15	26	was	be	AUX
fbem-6056	15	27	not	not	PART
fbem-6056	15	28	complete	complete	ADJ
fbem-6056	15	29	;	;	PUNCT
fbem-6056	15	30	and	and	CCONJ
fbem-6056	15	31	investors	investor	NOUN
fbem-6056	15	32	also	also	ADV
fbem-6056	15	33	lacked	lack	VERB
fbem-6056	15	34	understanding	understanding	NOUN
fbem-6056	15	35	of	of	ADP
fbem-6056	15	36	internal	internal	ADJ
fbem-6056	15	37	control	control	NOUN
fbem-6056	15	38	.	.	PUNCT
fbem-6056	16	1	now	now	ADV
fbem-6056	16	2	,	,	PUNCT
fbem-6056	16	3	more	more	ADJ
fbem-6056	16	4	attention	attention	NOUN
fbem-6056	16	5	is	be	AUX
fbem-6056	16	6	paid	pay	VERB
fbem-6056	16	7	to	to	ADP
fbem-6056	16	8	internal	internal	ADJ
fbem-6056	16	9	control	control	NOUN
fbem-6056	16	10	from	from	ADP
fbem-6056	16	11	the	the	DET
fbem-6056	16	12	perspectives	perspective	NOUN
fbem-6056	16	13	of	of	ADP
fbem-6056	16	14	both	both	DET
fbem-6056	16	15	enterprises	enterprise	NOUN
fbem-6056	16	16	and	and	CCONJ
fbem-6056	16	17	investors	investor	NOUN
fbem-6056	16	18	.	.	PUNCT
fbem-6056	17	1	therefore	therefore	ADV
fbem-6056	17	2	,	,	PUNCT
fbem-6056	17	3	the	the	DET
fbem-6056	17	4	adoption	adoption	NOUN
fbem-6056	17	5	of	of	ADP
fbem-6056	17	6	updated	update	VERB
fbem-6056	17	7	data	datum	NOUN
fbem-6056	17	8	for	for	ADP
fbem-6056	17	9	the	the	DET
fbem-6056	17	10	research	research	NOUN
fbem-6056	17	11	is	be	AUX
fbem-6056	17	12	of	of	ADP
fbem-6056	17	13	practical	practical	ADJ
fbem-6056	17	14	significance	significance	NOUN
fbem-6056	17	15	.	.	PUNCT
fbem-6056	18	1	2	2	X
fbem-6056	18	2	.	.	X
fbem-6056	18	3	literature	literature	NOUN
fbem-6056	18	4	review	review	VERB
fbem-6056	18	5	2.1	2.1	NUM
fbem-6056	18	6	.	.	PUNCT
fbem-6056	19	1	internal	internal	ADJ
fbem-6056	19	2	control	control	PROPN
fbem-6056	19	3	considerable	considerable	ADJ
fbem-6056	19	4	empirical	empirical	ADJ
fbem-6056	19	5	research	research	NOUN
fbem-6056	19	6	on	on	ADP
fbem-6056	19	7	internal	internal	ADJ
fbem-6056	19	8	control	control	NOUN
fbem-6056	19	9	was	be	AUX
fbem-6056	19	10	sparked	spark	VERB
fbem-6056	19	11	in	in	ADP
fbem-6056	19	12	2002	2002	NUM
fbem-6056	19	13	when	when	SCONJ
fbem-6056	19	14	sarbanes	sarbanes	PROPN
fbem-6056	19	15	-	-	PUNCT
fbem-6056	19	16	oxley	oxley	ADJ
fbem-6056	19	17	act	act	NOUN
fbem-6056	19	18	(	(	PUNCT
fbem-6056	19	19	sox	sox	PROPN
fbem-6056	19	20	)	)	PUNCT
fbem-6056	19	21	was	be	AUX
fbem-6056	19	22	promulgated	promulgate	VERB
fbem-6056	19	23	in	in	ADP
fbem-6056	19	24	the	the	DET
fbem-6056	19	25	united	united	PROPN
fbem-6056	19	26	states	states	PROPN
fbem-6056	19	27	.	.	PUNCT
fbem-6056	20	1	according	accord	VERB
fbem-6056	20	2	to	to	ADP
fbem-6056	20	3	the	the	DET
fbem-6056	20	4	summary	summary	NOUN
fbem-6056	20	5	of	of	ADP
fbem-6056	20	6	li	li	PROPN
fbem-6056	20	7	xiang	xiang	PROPN
fbem-6056	20	8	(	(	PUNCT
fbem-6056	20	9	2009)[1	2009)[1	PROPN
fbem-6056	20	10	]	]	PUNCT
fbem-6056	20	11	,	,	PUNCT
fbem-6056	20	12	there	there	PRON
fbem-6056	20	13	are	be	VERB
fbem-6056	20	14	three	three	NUM
fbem-6056	20	15	major	major	ADJ
fbem-6056	20	16	subjects	subject	NOUN
fbem-6056	20	17	of	of	ADP
fbem-6056	20	18	empirical	empirical	ADJ
fbem-6056	20	19	research	research	NOUN
fbem-6056	20	20	on	on	ADP
fbem-6056	20	21	internal	internal	ADJ
fbem-6056	20	22	control	control	NOUN
fbem-6056	20	23	in	in	ADP
fbem-6056	20	24	the	the	DET
fbem-6056	20	25	united	united	PROPN
fbem-6056	20	26	states	states	PROPN
fbem-6056	20	27	:	:	PUNCT
fbem-6056	20	28	first	first	ADV
fbem-6056	20	29	,	,	PUNCT
fbem-6056	20	30	why	why	SCONJ
fbem-6056	20	31	companies	company	NOUN
fbem-6056	20	32	are	be	AUX
fbem-6056	20	33	willing	willing	ADJ
fbem-6056	20	34	to	to	PART
fbem-6056	20	35	disclose	disclose	VERB
fbem-6056	20	36	internal	internal	ADJ
fbem-6056	20	37	control	control	NOUN
fbem-6056	20	38	reports	report	NOUN
fbem-6056	20	39	of	of	ADP
fbem-6056	20	40	their	their	PRON
fbem-6056	20	41	own	own	ADJ
fbem-6056	20	42	accord	accord	NOUN
fbem-6056	20	43	;	;	PUNCT
fbem-6056	20	44	second	second	ADJ
fbem-6056	20	45	,	,	PUNCT
fbem-6056	20	46	why	why	SCONJ
fbem-6056	20	47	internal	internal	ADJ
fbem-6056	20	48	control	control	NOUN
fbem-6056	20	49	defects	defect	NOUN
fbem-6056	20	50	are	be	AUX
fbem-6056	20	51	caused	cause	VERB
fbem-6056	20	52	and	and	CCONJ
fbem-6056	20	53	what	what	PRON
fbem-6056	20	54	are	be	AUX
fbem-6056	20	55	the	the	DET
fbem-6056	20	56	influencing	influence	VERB
fbem-6056	20	57	factors	factor	NOUN
fbem-6056	20	58	;	;	PUNCT
fbem-6056	20	59	third	third	X
fbem-6056	20	60	,	,	PUNCT
fbem-6056	20	61	what	what	PRON
fbem-6056	20	62	are	be	AUX
fbem-6056	20	63	the	the	DET
fbem-6056	20	64	economic	economic	ADJ
fbem-6056	20	65	consequences	consequence	NOUN
fbem-6056	20	66	of	of	ADP
fbem-6056	20	67	internal	internal	ADJ
fbem-6056	20	68	control	control	NOUN
fbem-6056	20	69	defects	defect	NOUN
fbem-6056	20	70	.	.	PUNCT
fbem-6056	21	1	healy	healy	PROPN
fbem-6056	21	2	et	et	PROPN
fbem-6056	21	3	al.(2001)[2	al.(2001)[2	PROPN
fbem-6056	21	4	]	]	PUNCT
fbem-6056	21	5	proposed	propose	VERB
fbem-6056	21	6	that	that	SCONJ
fbem-6056	21	7	disclosure	disclosure	NOUN
fbem-6056	21	8	of	of	ADP
fbem-6056	21	9	internal	internal	ADJ
fbem-6056	21	10	controls	control	NOUN
fbem-6056	21	11	can	can	AUX
fbem-6056	21	12	help	help	VERB
fbem-6056	21	13	reduce	reduce	VERB
fbem-6056	21	14	information	information	NOUN
fbem-6056	21	15	asymmetry	asymmetry	NOUN
fbem-6056	21	16	between	between	ADP
fbem-6056	21	17	the	the	DET
fbem-6056	21	18	management	management	NOUN
fbem-6056	21	19	and	and	CCONJ
fbem-6056	21	20	investors	investor	NOUN
fbem-6056	21	21	,	,	PUNCT
fbem-6056	21	22	as	as	ADV
fbem-6056	21	23	well	well	ADV
fbem-6056	21	24	as	as	ADP
fbem-6056	21	25	agency	agency	NOUN
fbem-6056	21	26	problems	problem	NOUN
fbem-6056	21	27	.	.	PUNCT
fbem-6056	22	1	after	after	ADP
fbem-6056	22	2	analyzing	analyze	VERB
fbem-6056	22	3	the	the	DET
fbem-6056	22	4	listed	list	VERB
fbem-6056	22	5	companies	company	NOUN
fbem-6056	22	6	in	in	ADP
fbem-6056	22	7	the	the	DET
fbem-6056	22	8	united	united	PROPN
fbem-6056	22	9	states	states	PROPN
fbem-6056	22	10	during	during	ADP
fbem-6056	22	11	2003	2003	NUM
fbem-6056	22	12	to	to	ADP
fbem-6056	22	13	2004	2004	NUM
fbem-6056	22	14	,	,	PUNCT
fbem-6056	22	15	bronson	bronson	NOUN
fbem-6056	22	16	(	(	PUNCT
fbem-6056	22	17	2006	2006	NUM
fbem-6056	22	18	)	)	PUNCT
fbem-6056	23	1	[	[	X
fbem-6056	23	2	3	3	X
fbem-6056	23	3	]	]	PUNCT
fbem-6056	23	4	proposed	propose	VERB
fbem-6056	23	5	that	that	SCONJ
fbem-6056	23	6	the	the	DET
fbem-6056	23	7	voluntary	voluntary	ADJ
fbem-6056	23	8	disclosure	disclosure	NOUN
fbem-6056	23	9	of	of	ADP
fbem-6056	23	10	internal	internal	ADJ
fbem-6056	23	11	control	control	NOUN
fbem-6056	23	12	reports	report	NOUN
fbem-6056	23	13	by	by	ADP
fbem-6056	23	14	the	the	DET
fbem-6056	23	15	management	management	NOUN
fbem-6056	23	16	is	be	AUX
fbem-6056	23	17	related	relate	VERB
fbem-6056	23	18	to	to	ADP
fbem-6056	23	19	the	the	DET
fbem-6056	23	20	company	company	NOUN
fbem-6056	23	21	's	's	PART
fbem-6056	23	22	size	size	NOUN
fbem-6056	23	23	,	,	PUNCT
fbem-6056	23	24	sales	sale	NOUN
fbem-6056	23	25	growth	growth	NOUN
fbem-6056	23	26	,	,	PUNCT
fbem-6056	23	27	composition	composition	NOUN
fbem-6056	23	28	of	of	ADP
fbem-6056	23	29	audit	audit	NOUN
fbem-6056	23	30	committee	committee	NOUN
fbem-6056	23	31	,	,	PUNCT
fbem-6056	23	32	and	and	CCONJ
fbem-6056	23	33	net	net	ADJ
fbem-6056	23	34	profit	profit	NOUN
fbem-6056	23	35	,	,	PUNCT
fbem-6056	23	36	etc	etc	X
fbem-6056	23	37	.	.	X
fbem-6056	24	1	as	as	ADP
fbem-6056	24	2	to	to	ADP
fbem-6056	24	3	the	the	DET
fbem-6056	24	4	causes	cause	NOUN
fbem-6056	24	5	of	of	ADP
fbem-6056	24	6	internal	internal	ADJ
fbem-6056	24	7	control	control	NOUN
fbem-6056	24	8	defects	defect	NOUN
fbem-6056	24	9	,	,	PUNCT
fbem-6056	24	10	there	there	PRON
fbem-6056	24	11	are	be	VERB
fbem-6056	24	12	more	more	ADV
fbem-6056	24	13	empirical	empirical	ADJ
fbem-6056	24	14	studies	study	NOUN
fbem-6056	24	15	.	.	PUNCT
fbem-6056	25	1	for	for	ADP
fbem-6056	25	2	example	example	NOUN
fbem-6056	25	3	,	,	PUNCT
fbem-6056	25	4	based	base	VERB
fbem-6056	25	5	on	on	ADP
fbem-6056	25	6	the	the	DET
fbem-6056	25	7	study	study	NOUN
fbem-6056	25	8	of	of	ADP
fbem-6056	25	9	listed	list	VERB
fbem-6056	25	10	companies	company	NOUN
fbem-6056	25	11	in	in	ADP
fbem-6056	25	12	the	the	DET
fbem-6056	25	13	united	united	PROPN
fbem-6056	25	14	states	states	PROPN
fbem-6056	25	15	,	,	PUNCT
fbem-6056	25	16	eng	eng	PROPN
fbem-6056	25	17	et	et	PROPN
fbem-6056	25	18	al	al	PROPN
fbem-6056	25	19	.	.	PROPN
fbem-6056	26	1	(	(	PUNCT
fbem-6056	26	2	2003	2003	NUM
fbem-6056	26	3	)	)	PUNCT
fbem-6056	27	1	[	[	X
fbem-6056	27	2	4	4	X
fbem-6056	27	3	]	]	PUNCT
fbem-6056	27	4	proved	prove	VERB
fbem-6056	27	5	that	that	SCONJ
fbem-6056	27	6	the	the	PRON
fbem-6056	27	7	larger	large	ADJ
fbem-6056	27	8	the	the	DET
fbem-6056	27	9	proportion	proportion	NOUN
fbem-6056	27	10	of	of	ADP
fbem-6056	27	11	shares	share	NOUN
fbem-6056	27	12	held	hold	VERB
fbem-6056	27	13	by	by	ADP
fbem-6056	27	14	a	a	DET
fbem-6056	27	15	company	company	NOUN
fbem-6056	27	16	’s	’s	PART
fbem-6056	27	17	executives	executive	NOUN
fbem-6056	27	18	and	and	CCONJ
fbem-6056	27	19	their	their	PRON
fbem-6056	27	20	families	family	NOUN
fbem-6056	27	21	,	,	PUNCT
fbem-6056	27	22	the	the	DET
fbem-6056	27	23	more	more	ADV
fbem-6056	27	24	prone	prone	ADJ
fbem-6056	27	25	the	the	DET
fbem-6056	27	26	company	company	NOUN
fbem-6056	27	27	is	be	AUX
fbem-6056	27	28	to	to	ADP
fbem-6056	27	29	internal	internal	ADJ
fbem-6056	27	30	control	control	NOUN
fbem-6056	27	31	defects	defect	NOUN
fbem-6056	27	32	.	.	PUNCT
fbem-6056	28	1	franklin	franklin	PROPN
fbem-6056	28	2	(	(	PUNCT
fbem-6056	28	3	2007	2007	NUM
fbem-6056	28	4	)	)	PUNCT
fbem-6056	29	1	[	[	X
fbem-6056	29	2	5	5	NUM
fbem-6056	29	3	]	]	PUNCT
fbem-6056	29	4	pointed	point	VERB
fbem-6056	29	5	out	out	ADP
fbem-6056	29	6	that	that	SCONJ
fbem-6056	29	7	companies	company	NOUN
fbem-6056	29	8	with	with	ADP
fbem-6056	29	9	internal	internal	ADJ
fbem-6056	29	10	control	control	NOUN
fbem-6056	29	11	defects	defect	NOUN
fbem-6056	29	12	would	would	AUX
fbem-6056	29	13	have	have	VERB
fbem-6056	29	14	higher	high	ADJ
fbem-6056	29	15	debt	debt	NOUN
fbem-6056	29	16	ratios	ratio	NOUN
fbem-6056	29	17	and	and	CCONJ
fbem-6056	29	18	poorer	poor	ADJ
fbem-6056	29	19	profitability	profitability	NOUN
fbem-6056	29	20	in	in	ADP
fbem-6056	29	21	the	the	DET
fbem-6056	29	22	statistical	statistical	ADJ
fbem-6056	29	23	sense	sense	NOUN
fbem-6056	29	24	.	.	PUNCT
fbem-6056	30	1	2.2	2.2	NUM
fbem-6056	30	2	.	.	PUNCT
fbem-6056	30	3	internal	internal	ADJ
fbem-6056	30	4	control	control	NOUN
fbem-6056	30	5	defects	defect	VERB
fbem-6056	30	6	internal	internal	ADJ
fbem-6056	30	7	control	control	NOUN
fbem-6056	30	8	defects	defect	NOUN
fbem-6056	30	9	refer	refer	VERB
fbem-6056	30	10	to	to	ADP
fbem-6056	30	11	inadequate	inadequate	ADJ
fbem-6056	30	12	internal	internal	ADJ
fbem-6056	30	13	control	control	NOUN
fbem-6056	30	14	system	system	NOUN
fbem-6056	30	15	that	that	PRON
fbem-6056	30	16	may	may	AUX
fbem-6056	30	17	cause	cause	VERB
fbem-6056	30	18	misstatements	misstatement	NOUN
fbem-6056	30	19	in	in	ADP
fbem-6056	30	20	a	a	DET
fbem-6056	30	21	company	company	NOUN
fbem-6056	30	22	's	's	PART
fbem-6056	30	23	financial	financial	ADJ
fbem-6056	30	24	statements	statement	NOUN
fbem-6056	30	25	.	.	PUNCT
fbem-6056	31	1	in	in	ADP
fbem-6056	31	2	both	both	CCONJ
fbem-6056	31	3	china	china	PROPN
fbem-6056	31	4	and	and	CCONJ
fbem-6056	31	5	the	the	DET
fbem-6056	31	6	united	united	PROPN
fbem-6056	31	7	states	states	PROPN
fbem-6056	31	8	,	,	PUNCT
fbem-6056	31	9	the	the	DET
fbem-6056	31	10	internal	internal	ADJ
fbem-6056	31	11	control	control	NOUN
fbem-6056	31	12	defects	defect	NOUN
fbem-6056	31	13	are	be	AUX
fbem-6056	31	14	divided	divide	VERB
fbem-6056	31	15	into	into	ADP
fbem-6056	31	16	major	major	ADJ
fbem-6056	31	17	defects	defect	NOUN
fbem-6056	31	18	,	,	PUNCT
fbem-6056	31	19	important	important	ADJ
fbem-6056	31	20	defects	defect	NOUN
fbem-6056	31	21	,	,	PUNCT
fbem-6056	31	22	and	and	CCONJ
fbem-6056	31	23	general	general	ADJ
fbem-6056	31	24	defects	defect	NOUN
fbem-6056	31	25	by	by	ADP
fbem-6056	31	26	their	their	PRON
fbem-6056	31	27	severity	severity	NOUN
fbem-6056	31	28	.	.	PUNCT
fbem-6056	32	1	however	however	ADV
fbem-6056	32	2	,	,	PUNCT
fbem-6056	32	3	upon	upon	SCONJ
fbem-6056	32	4	comparison	comparison	NOUN
fbem-6056	32	5	of	of	ADP
fbem-6056	32	6	the	the	DET
fbem-6056	32	7	criteria	criterion	NOUN
fbem-6056	32	8	between	between	ADP
fbem-6056	32	9	china	china	PROPN
fbem-6056	32	10	and	and	CCONJ
fbem-6056	32	11	the	the	DET
fbem-6056	32	12	united	united	PROPN
fbem-6056	32	13	states	states	PROPN
fbem-6056	32	14	,	,	PUNCT
fbem-6056	32	15	chen	chen	PROPN
fbem-6056	32	16	guanting	guanting	PROPN
fbem-6056	32	17	et	et	PROPN
fbem-6056	32	18	al	al	PROPN
fbem-6056	32	19	.	.	PROPN
fbem-6056	33	1	(	(	PUNCT
fbem-6056	33	2	2011	2011	NUM
fbem-6056	33	3	)	)	PUNCT
fbem-6056	34	1	[	[	X
fbem-6056	34	2	6	6	NUM
fbem-6056	34	3	]	]	PUNCT
fbem-6056	34	4	pointed	point	VERB
fbem-6056	34	5	out	out	ADP
fbem-6056	34	6	that	that	SCONJ
fbem-6056	34	7	there	there	PRON
fbem-6056	34	8	is	be	VERB
fbem-6056	34	9	lack	lack	NOUN
fbem-6056	34	10	of	of	ADP
fbem-6056	34	11	specific	specific	ADJ
fbem-6056	34	12	provisions	provision	NOUN
fbem-6056	34	13	on	on	ADP
fbem-6056	34	14	the	the	DET
fbem-6056	34	15	severity	severity	NOUN
fbem-6056	34	16	of	of	ADP
fbem-6056	34	17	defects	defect	NOUN
fbem-6056	34	18	and	and	CCONJ
fbem-6056	34	19	on	on	ADP
fbem-6056	34	20	internal	internal	ADJ
fbem-6056	34	21	control	control	NOUN
fbem-6056	34	22	of	of	ADP
fbem-6056	34	23	small	small	ADJ
fbem-6056	34	24	and	and	CCONJ
fbem-6056	34	25	medium	medium	ADJ
fbem-6056	34	26	-	-	PUNCT
fbem-6056	34	27	sized	sized	ADJ
fbem-6056	34	28	enterprises	enterprise	NOUN
fbem-6056	34	29	in	in	ADP
fbem-6056	34	30	the	the	DET
fbem-6056	34	31	guidance	guidance	NOUN
fbem-6056	34	32	on	on	ADP
fbem-6056	34	33	the	the	DET
fbem-6056	34	34	internal	internal	ADJ
fbem-6056	34	35	control	control	NOUN
fbem-6056	34	36	audit	audit	NOUN
fbem-6056	34	37	.	.	PUNCT
fbem-6056	35	1	li	li	PROPN
fbem-6056	35	2	yingqi	yingqi	PROPN
fbem-6056	35	3	et	et	PROPN
fbem-6056	35	4	al	al	PROPN
fbem-6056	35	5	.	.	PROPN
fbem-6056	36	1	(	(	PUNCT
fbem-6056	36	2	2013	2013	NUM
fbem-6056	36	3	)	)	PUNCT
fbem-6056	37	1	[	[	X
fbem-6056	37	2	7	7	X
fbem-6056	37	3	]	]	PUNCT
fbem-6056	37	4	pointed	point	VERB
fbem-6056	37	5	out	out	ADP
fbem-6056	37	6	that	that	SCONJ
fbem-6056	37	7	very	very	ADV
fbem-6056	37	8	small	small	ADJ
fbem-6056	37	9	proportion	proportion	NOUN
fbem-6056	37	10	of	of	ADP
fbem-6056	37	11	chinese	chinese	ADJ
fbem-6056	37	12	listed	list	VERB
fbem-6056	37	13	companies	company	NOUN
fbem-6056	37	14	disclosed	disclose	VERB
fbem-6056	37	15	control	control	NOUN
fbem-6056	37	16	defects	defect	NOUN
fbem-6056	37	17	and	and	CCONJ
fbem-6056	37	18	especially	especially	ADV
fbem-6056	37	19	major	major	ADJ
fbem-6056	37	20	defects	defect	NOUN
fbem-6056	37	21	in	in	ADP
fbem-6056	37	22	2011	2011	NUM
fbem-6056	37	23	,	,	PUNCT
fbem-6056	37	24	which	which	PRON
fbem-6056	37	25	was	be	AUX
fbem-6056	37	26	obviously	obviously	ADV
fbem-6056	37	27	inconsistent	inconsistent	ADJ
fbem-6056	37	28	with	with	ADP
fbem-6056	37	29	the	the	DET
fbem-6056	37	30	actual	actual	ADJ
fbem-6056	37	31	situation	situation	NOUN
fbem-6056	37	32	of	of	ADP
fbem-6056	37	33	company	company	NOUN
fbem-6056	37	34	's	's	PART
fbem-6056	37	35	internal	internal	ADJ
fbem-6056	37	36	control	control	NOUN
fbem-6056	37	37	in	in	ADP
fbem-6056	37	38	china	china	PROPN
fbem-6056	37	39	.	.	PUNCT
fbem-6056	38	1	after	after	SCONJ
fbem-6056	38	2	the	the	DET
fbem-6056	38	3	basic	basic	ADJ
fbem-6056	38	4	norms	norm	NOUN
fbem-6056	38	5	of	of	ADP
fbem-6056	38	6	enterprises	enterprise	NOUN
fbem-6056	38	7	’	'	PUNCT
fbem-6056	38	8	internal	internal	ADJ
fbem-6056	38	9	control	control	NOUN
fbem-6056	38	10	and	and	CCONJ
fbem-6056	38	11	supporting	support	VERB
fbem-6056	38	12	guidelines	guideline	NOUN
fbem-6056	38	13	were	be	AUX
fbem-6056	38	14	extended	extend	VERB
fbem-6056	38	15	to	to	ADP
fbem-6056	38	16	all	all	DET
fbem-6056	38	17	listed	list	VERB
fbem-6056	38	18	companies	company	NOUN
fbem-6056	38	19	in	in	ADP
fbem-6056	38	20	2012	2012	NUM
fbem-6056	38	21	,	,	PUNCT
fbem-6056	38	22	zhang	zhang	PROPN
fbem-6056	38	23	zhen	zhen	PROPN
fbem-6056	38	24	and	and	CCONJ
fbem-6056	38	25	li	li	PROPN
fbem-6056	38	26	xiaoqing	xiaoqing	PROPN
fbem-6056	38	27	(	(	PUNCT
fbem-6056	38	28	2015	2015	NUM
fbem-6056	38	29	)	)	PUNCT
fbem-6056	39	1	[	[	X
fbem-6056	39	2	8	8	NUM
fbem-6056	39	3	]	]	PUNCT
fbem-6056	39	4	found	find	VERB
fbem-6056	39	5	that	that	SCONJ
fbem-6056	39	6	the	the	DET
fbem-6056	39	7	disclosure	disclosure	NOUN
fbem-6056	39	8	was	be	AUX
fbem-6056	39	9	improved	improve	VERB
fbem-6056	39	10	as	as	ADP
fbem-6056	39	11	a	a	DET
fbem-6056	39	12	whole	whole	NOUN
fbem-6056	39	13	,	,	PUNCT
fbem-6056	39	14	but	but	CCONJ
fbem-6056	39	15	companies	company	NOUN
fbem-6056	39	16	still	still	ADV
fbem-6056	39	17	148	148	NUM
fbem-6056	39	18	favored	favor	VERB
fbem-6056	39	19	form	form	NOUN
fbem-6056	39	20	over	over	ADP
fbem-6056	39	21	substance	substance	NOUN
fbem-6056	39	22	by	by	ADP
fbem-6056	39	23	concealing	conceal	VERB
fbem-6056	39	24	considerable	considerable	ADJ
fbem-6056	39	25	internal	internal	ADJ
fbem-6056	39	26	control	control	NOUN
fbem-6056	39	27	defects	defect	NOUN
fbem-6056	39	28	.	.	PUNCT
fbem-6056	40	1	many	many	ADJ
fbem-6056	40	2	scholars	scholar	NOUN
fbem-6056	40	3	directly	directly	ADV
fbem-6056	40	4	measure	measure	VERB
fbem-6056	40	5	a	a	DET
fbem-6056	40	6	company	company	NOUN
fbem-6056	40	7	’s	’s	PART
fbem-6056	40	8	internal	internal	ADJ
fbem-6056	40	9	control	control	NOUN
fbem-6056	40	10	level	level	NOUN
fbem-6056	40	11	using	use	VERB
fbem-6056	40	12	its	its	PRON
fbem-6056	40	13	internal	internal	ADJ
fbem-6056	40	14	control	control	NOUN
fbem-6056	40	15	audit	audit	NOUN
fbem-6056	40	16	report	report	NOUN
fbem-6056	40	17	and	and	CCONJ
fbem-6056	40	18	internal	internal	ADJ
fbem-6056	40	19	control	control	NOUN
fbem-6056	40	20	assessment	assessment	NOUN
fbem-6056	40	21	report	report	NOUN
fbem-6056	40	22	.	.	PUNCT
fbem-6056	41	1	if	if	SCONJ
fbem-6056	41	2	major	major	ADJ
fbem-6056	41	3	defects	defect	NOUN
fbem-6056	41	4	are	be	AUX
fbem-6056	41	5	found	find	VERB
fbem-6056	41	6	in	in	ADP
fbem-6056	41	7	the	the	DET
fbem-6056	41	8	two	two	NUM
fbem-6056	41	9	reports	report	NOUN
fbem-6056	41	10	,	,	PUNCT
fbem-6056	41	11	it	it	PRON
fbem-6056	41	12	is	be	AUX
fbem-6056	41	13	determined	determine	VERB
fbem-6056	41	14	that	that	SCONJ
fbem-6056	41	15	there	there	PRON
fbem-6056	41	16	are	be	VERB
fbem-6056	41	17	internal	internal	ADJ
fbem-6056	41	18	control	control	NOUN
fbem-6056	41	19	defects	defect	NOUN
fbem-6056	41	20	in	in	ADP
fbem-6056	41	21	the	the	DET
fbem-6056	41	22	year	year	NOUN
fbem-6056	41	23	.	.	PUNCT
fbem-6056	42	1	in	in	ADP
fbem-6056	42	2	addition	addition	NOUN
fbem-6056	42	3	,	,	PUNCT
fbem-6056	42	4	many	many	ADJ
fbem-6056	42	5	scholars	scholar	NOUN
fbem-6056	42	6	have	have	AUX
fbem-6056	42	7	proposed	propose	VERB
fbem-6056	42	8	other	other	ADJ
fbem-6056	42	9	indicators	indicator	NOUN
fbem-6056	42	10	and	and	CCONJ
fbem-6056	42	11	models	model	NOUN
fbem-6056	42	12	for	for	ADP
fbem-6056	42	13	evaluating	evaluate	VERB
fbem-6056	42	14	the	the	DET
fbem-6056	42	15	quality	quality	NOUN
fbem-6056	42	16	of	of	ADP
fbem-6056	42	17	internal	internal	ADJ
fbem-6056	42	18	control	control	NOUN
fbem-6056	42	19	.	.	PUNCT
fbem-6056	43	1	yu	yu	PROPN
fbem-6056	43	2	zengbiao	zengbiao	PROPN
fbem-6056	43	3	(	(	PUNCT
fbem-6056	43	4	2007	2007	NUM
fbem-6056	43	5	)	)	PUNCT
fbem-6056	44	1	[	[	X
fbem-6056	44	2	9	9	NUM
fbem-6056	44	3	]	]	PUNCT
fbem-6056	44	4	and	and	CCONJ
fbem-6056	44	5	yang	yang	PROPN
fbem-6056	44	6	youhong	youhong	PROPN
fbem-6056	44	7	(	(	PUNCT
fbem-6056	44	8	2008	2008	NUM
fbem-6056	44	9	)	)	PUNCT
fbem-6056	45	1	[	[	X
fbem-6056	45	2	10	10	NUM
fbem-6056	45	3	]	]	PUNCT
fbem-6056	45	4	,	,	PUNCT
fbem-6056	45	5	etc	etc	X
fbem-6056	45	6	.	.	X
fbem-6056	45	7	proposed	propose	VERB
fbem-6056	45	8	an	an	DET
fbem-6056	45	9	internal	internal	ADJ
fbem-6056	45	10	control	control	NOUN
fbem-6056	45	11	assessment	assessment	NOUN
fbem-6056	45	12	system	system	NOUN
fbem-6056	45	13	applicable	applicable	ADJ
fbem-6056	45	14	to	to	ADP
fbem-6056	45	15	china	china	PROPN
fbem-6056	45	16	through	through	ADP
fbem-6056	45	17	case	case	NOUN
fbem-6056	45	18	studies	study	NOUN
fbem-6056	45	19	.	.	PUNCT
fbem-6056	46	1	chen	chen	PROPN
fbem-6056	46	2	guanting	guanting	PROPN
fbem-6056	46	3	et	et	PROPN
fbem-6056	46	4	al	al	PROPN
fbem-6056	46	5	.	.	PROPN
fbem-6056	47	1	(	(	PUNCT
fbem-6056	47	2	2013	2013	NUM
fbem-6056	47	3	)	)	PUNCT
fbem-6056	48	1	[	[	X
fbem-6056	48	2	11	11	NUM
fbem-6056	48	3	]	]	PUNCT
fbem-6056	48	4	proposed	propose	VERB
fbem-6056	48	5	the	the	DET
fbem-6056	48	6	use	use	NOUN
fbem-6056	48	7	of	of	ADP
fbem-6056	48	8	fuzzy	fuzzy	ADJ
fbem-6056	48	9	comprehensive	comprehensive	ADJ
fbem-6056	48	10	evaluation	evaluation	NOUN
fbem-6056	48	11	and	and	CCONJ
fbem-6056	48	12	hierarchical	hierarchical	ADJ
fbem-6056	48	13	analysis	analysis	NOUN
fbem-6056	48	14	to	to	PART
fbem-6056	48	15	determine	determine	VERB
fbem-6056	48	16	the	the	DET
fbem-6056	48	17	weight	weight	NOUN
fbem-6056	48	18	of	of	ADP
fbem-6056	48	19	internal	internal	ADJ
fbem-6056	48	20	control	control	NOUN
fbem-6056	48	21	evaluation	evaluation	NOUN
fbem-6056	48	22	indicators	indicator	NOUN
fbem-6056	48	23	,	,	PUNCT
fbem-6056	48	24	and	and	CCONJ
fbem-6056	48	25	established	establish	VERB
fbem-6056	48	26	an	an	DET
fbem-6056	48	27	evaluation	evaluation	NOUN
fbem-6056	48	28	model	model	NOUN
fbem-6056	48	29	accordingly	accordingly	ADV
fbem-6056	48	30	.	.	PUNCT
fbem-6056	49	1	3	3	X
fbem-6056	49	2	.	.	X
fbem-6056	49	3	research	research	NOUN
fbem-6056	49	4	design	design	PROPN
fbem-6056	49	5	3.1	3.1	NUM
fbem-6056	49	6	.	.	PUNCT
fbem-6056	50	1	research	research	NOUN
fbem-6056	50	2	hypothesis	hypothesis	NOUN
fbem-6056	50	3	according	accord	VERB
fbem-6056	50	4	to	to	ADP
fbem-6056	50	5	alternative	alternative	ADJ
fbem-6056	50	6	financing	financing	NOUN
fbem-6056	50	7	theory	theory	NOUN
fbem-6056	50	8	and	and	CCONJ
fbem-6056	50	9	buyer	buyer	NOUN
fbem-6056	50	10	's	's	PART
fbem-6056	50	11	market	market	NOUN
fbem-6056	50	12	theory	theory	NOUN
fbem-6056	50	13	,	,	PUNCT
fbem-6056	50	14	internal	internal	ADJ
fbem-6056	50	15	control	control	NOUN
fbem-6056	50	16	defects	defect	NOUN
fbem-6056	50	17	mean	mean	VERB
fbem-6056	50	18	greater	great	ADJ
fbem-6056	50	19	information	information	NOUN
fbem-6056	50	20	asymmetry	asymmetry	NOUN
fbem-6056	50	21	,	,	PUNCT
fbem-6056	50	22	and	and	CCONJ
fbem-6056	50	23	aggravate	aggravate	VERB
fbem-6056	50	24	reverse	reverse	ADJ
fbem-6056	50	25	selection	selection	NOUN
fbem-6056	50	26	and	and	CCONJ
fbem-6056	50	27	agency	agency	NOUN
fbem-6056	50	28	problems	problem	NOUN
fbem-6056	50	29	,	,	PUNCT
fbem-6056	50	30	resulting	result	VERB
fbem-6056	50	31	in	in	ADP
fbem-6056	50	32	declined	decline	VERB
fbem-6056	50	33	trust	trust	NOUN
fbem-6056	50	34	of	of	ADP
fbem-6056	50	35	trading	trading	NOUN
fbem-6056	50	36	partners	partner	NOUN
fbem-6056	50	37	in	in	ADP
fbem-6056	50	38	a	a	DET
fbem-6056	50	39	company	company	NOUN
fbem-6056	50	40	.	.	PUNCT
fbem-6056	51	1	this	this	PRON
fbem-6056	51	2	will	will	AUX
fbem-6056	51	3	reduce	reduce	VERB
fbem-6056	51	4	the	the	DET
fbem-6056	51	5	satisfaction	satisfaction	NOUN
fbem-6056	51	6	of	of	ADP
fbem-6056	51	7	purchase	purchase	NOUN
fbem-6056	51	8	on	on	ADP
fbem-6056	51	9	credit	credit	NOUN
fbem-6056	51	10	in	in	ADP
fbem-6056	51	11	conclusion	conclusion	NOUN
fbem-6056	51	12	of	of	ADP
fbem-6056	51	13	contracts	contract	NOUN
fbem-6056	51	14	.	.	PUNCT
fbem-6056	52	1	therefore	therefore	ADV
fbem-6056	52	2	,	,	PUNCT
fbem-6056	52	3	in	in	ADP
fbem-6056	52	4	order	order	NOUN
fbem-6056	52	5	to	to	PART
fbem-6056	52	6	study	study	VERB
fbem-6056	52	7	the	the	DET
fbem-6056	52	8	impact	impact	NOUN
fbem-6056	52	9	of	of	ADP
fbem-6056	52	10	internal	internal	ADJ
fbem-6056	52	11	control	control	NOUN
fbem-6056	52	12	defects	defect	NOUN
fbem-6056	52	13	on	on	ADP
fbem-6056	52	14	commercial	commercial	ADJ
fbem-6056	52	15	credit	credit	NOUN
fbem-6056	52	16	financing	financing	NOUN
fbem-6056	52	17	,	,	PUNCT
fbem-6056	52	18	hypothesis	hypothesis	NOUN
fbem-6056	52	19	1	1	NUM
fbem-6056	52	20	is	be	AUX
fbem-6056	52	21	hereby	hereby	ADV
fbem-6056	52	22	proposed	propose	VERB
fbem-6056	52	23	:	:	PUNCT
fbem-6056	52	24	h1	h1	X
fbem-6056	52	25	:	:	PUNCT
fbem-6056	52	26	when	when	SCONJ
fbem-6056	52	27	rest	rest	NOUN
fbem-6056	52	28	conditions	condition	NOUN
fbem-6056	52	29	are	be	AUX
fbem-6056	52	30	controlled	control	VERB
fbem-6056	52	31	,	,	PUNCT
fbem-6056	52	32	enterprises	enterprise	NOUN
fbem-6056	52	33	with	with	ADP
fbem-6056	52	34	major	major	ADJ
fbem-6056	52	35	internal	internal	ADJ
fbem-6056	52	36	control	control	NOUN
fbem-6056	52	37	defects	defect	NOUN
fbem-6056	52	38	will	will	AUX
fbem-6056	52	39	receive	receive	VERB
fbem-6056	52	40	lower	low	ADJ
fbem-6056	52	41	commercial	commercial	ADJ
fbem-6056	52	42	credit	credit	NOUN
fbem-6056	52	43	financing	financing	NOUN
fbem-6056	52	44	.	.	PUNCT
fbem-6056	53	1	according	accord	VERB
fbem-6056	53	2	to	to	ADP
fbem-6056	53	3	the	the	DET
fbem-6056	53	4	alternative	alternative	ADJ
fbem-6056	53	5	financing	financing	NOUN
fbem-6056	53	6	theory	theory	NOUN
fbem-6056	53	7	,	,	PUNCT
fbem-6056	53	8	companies	company	NOUN
fbem-6056	53	9	that	that	PRON
fbem-6056	53	10	can	can	AUX
fbem-6056	53	11	not	not	PART
fbem-6056	53	12	obtain	obtain	VERB
fbem-6056	53	13	sufficient	sufficient	ADJ
fbem-6056	53	14	bank	bank	NOUN
fbem-6056	53	15	loans	loan	NOUN
fbem-6056	53	16	need	need	VERB
fbem-6056	53	17	more	more	ADJ
fbem-6056	53	18	commercial	commercial	ADJ
fbem-6056	53	19	credit	credit	NOUN
fbem-6056	53	20	financing	financing	NOUN
fbem-6056	53	21	,	,	PUNCT
fbem-6056	53	22	and	and	CCONJ
fbem-6056	53	23	internal	internal	ADJ
fbem-6056	53	24	control	control	NOUN
fbem-6056	53	25	is	be	AUX
fbem-6056	53	26	more	more	ADV
fbem-6056	53	27	important	important	ADJ
fbem-6056	53	28	as	as	ADP
fbem-6056	53	29	a	a	DET
fbem-6056	53	30	safeguard	safeguard	NOUN
fbem-6056	53	31	for	for	ADP
fbem-6056	53	32	financial	financial	ADJ
fbem-6056	53	33	quality	quality	NOUN
fbem-6056	53	34	.	.	PUNCT
fbem-6056	54	1	ba	ba	PROPN
fbem-6056	54	2	shusong	shusong	PROPN
fbem-6056	54	3	et	et	PROPN
fbem-6056	54	4	al	al	PROPN
fbem-6056	54	5	.	.	PROPN
fbem-6056	55	1	(	(	PUNCT
fbem-6056	55	2	2005	2005	NUM
fbem-6056	55	3	)	)	PUNCT
fbem-6056	56	1	[	[	X
fbem-6056	56	2	12	12	NUM
fbem-6056	56	3	]	]	PUNCT
fbem-6056	56	4	found	find	VERB
fbem-6056	56	5	that	that	SCONJ
fbem-6056	56	6	chinese	chinese	ADJ
fbem-6056	56	7	government	government	NOUN
fbem-6056	56	8	and	and	CCONJ
fbem-6056	56	9	in	in	ADP
fbem-6056	56	10	particular	particular	ADJ
fbem-6056	56	11	,	,	PUNCT
fbem-6056	56	12	local	local	ADJ
fbem-6056	56	13	governments	government	NOUN
fbem-6056	56	14	will	will	AUX
fbem-6056	56	15	intervene	intervene	VERB
fbem-6056	56	16	in	in	ADP
fbem-6056	56	17	the	the	DET
fbem-6056	56	18	lending	lending	NOUN
fbem-6056	56	19	of	of	ADP
fbem-6056	56	20	state	state	NOUN
fbem-6056	56	21	-	-	PUNCT
fbem-6056	56	22	owned	own	VERB
fbem-6056	56	23	banks	bank	NOUN
fbem-6056	56	24	through	through	ADP
fbem-6056	56	25	informal	informal	ADJ
fbem-6056	56	26	means	mean	NOUN
fbem-6056	56	27	to	to	PART
fbem-6056	56	28	provide	provide	VERB
fbem-6056	56	29	stateowned	stateowne	VERB
fbem-6056	56	30	enterprises	enterprise	NOUN
fbem-6056	56	31	with	with	ADP
fbem-6056	56	32	more	more	ADJ
fbem-6056	56	33	and	and	CCONJ
fbem-6056	56	34	looser	loose	ADJ
fbem-6056	56	35	credit	credit	NOUN
fbem-6056	56	36	rationing	ration	VERB
fbem-6056	56	37	from	from	ADP
fbem-6056	56	38	banks	bank	NOUN
fbem-6056	56	39	.	.	PUNCT
fbem-6056	57	1	even	even	ADV
fbem-6056	57	2	if	if	SCONJ
fbem-6056	57	3	there	there	PRON
fbem-6056	57	4	are	be	VERB
fbem-6056	57	5	major	major	ADJ
fbem-6056	57	6	internal	internal	ADJ
fbem-6056	57	7	control	control	NOUN
fbem-6056	57	8	defects	defect	NOUN
fbem-6056	57	9	,	,	PUNCT
fbem-6056	57	10	stateowned	stateowne	VERB
fbem-6056	57	11	enterprises	enterprise	NOUN
fbem-6056	57	12	can	can	AUX
fbem-6056	57	13	still	still	ADV
fbem-6056	57	14	obtain	obtain	VERB
fbem-6056	57	15	relatively	relatively	ADV
fbem-6056	57	16	sufficient	sufficient	ADJ
fbem-6056	57	17	bank	bank	NOUN
fbem-6056	57	18	credit	credit	NOUN
fbem-6056	57	19	through	through	ADP
fbem-6056	57	20	political	political	ADJ
fbem-6056	57	21	means	mean	NOUN
fbem-6056	57	22	.	.	PUNCT
fbem-6056	58	1	therefore	therefore	ADV
fbem-6056	58	2	,	,	PUNCT
fbem-6056	58	3	compared	compare	VERB
fbem-6056	58	4	with	with	ADP
fbem-6056	58	5	state	state	NOUN
fbem-6056	58	6	-	-	PUNCT
fbem-6056	58	7	owned	own	VERB
fbem-6056	58	8	listed	list	VERB
fbem-6056	58	9	companies	company	NOUN
fbem-6056	58	10	,	,	PUNCT
fbem-6056	58	11	private	private	ADJ
fbem-6056	58	12	listed	list	VERB
fbem-6056	58	13	companies	company	NOUN
fbem-6056	58	14	receive	receive	VERB
fbem-6056	58	15	fewer	few	ADJ
fbem-6056	58	16	loans	loan	NOUN
fbem-6056	58	17	from	from	ADP
fbem-6056	58	18	banks	bank	NOUN
fbem-6056	58	19	and	and	CCONJ
fbem-6056	58	20	are	be	AUX
fbem-6056	58	21	more	more	ADV
fbem-6056	58	22	dependent	dependent	ADJ
fbem-6056	58	23	on	on	ADP
fbem-6056	58	24	commercial	commercial	ADJ
fbem-6056	58	25	credit	credit	NOUN
fbem-6056	58	26	financing	financing	NOUN
fbem-6056	58	27	.	.	PUNCT
fbem-6056	59	1	if	if	SCONJ
fbem-6056	59	2	a	a	DET
fbem-6056	59	3	private	private	ADJ
fbem-6056	59	4	listed	list	VERB
fbem-6056	59	5	company	company	NOUN
fbem-6056	59	6	has	have	VERB
fbem-6056	59	7	major	major	ADJ
fbem-6056	59	8	internal	internal	ADJ
fbem-6056	59	9	control	control	NOUN
fbem-6056	59	10	defects	defect	NOUN
fbem-6056	59	11	,	,	PUNCT
fbem-6056	59	12	their	their	PRON
fbem-6056	59	13	impact	impact	NOUN
fbem-6056	59	14	on	on	ADP
fbem-6056	59	15	its	its	PRON
fbem-6056	59	16	commercial	commercial	ADJ
fbem-6056	59	17	credit	credit	NOUN
fbem-6056	59	18	financing	financing	NOUN
fbem-6056	59	19	will	will	AUX
fbem-6056	59	20	be	be	AUX
fbem-6056	59	21	greater	great	ADJ
fbem-6056	59	22	.	.	PUNCT
fbem-6056	60	1	hence	hence	ADV
fbem-6056	60	2	,	,	PUNCT
fbem-6056	60	3	hypothesis	hypothesis	NOUN
fbem-6056	60	4	2	2	NUM
fbem-6056	60	5	is	be	AUX
fbem-6056	60	6	hereby	hereby	ADV
fbem-6056	60	7	proposed	propose	VERB
fbem-6056	60	8	:	:	PUNCT
fbem-6056	60	9	h2	h2	NOUN
fbem-6056	60	10	:	:	PUNCT
fbem-6056	60	11	compared	compare	VERB
fbem-6056	60	12	with	with	ADP
fbem-6056	60	13	state	state	NOUN
fbem-6056	60	14	-	-	PUNCT
fbem-6056	60	15	owned	own	VERB
fbem-6056	60	16	listed	list	VERB
fbem-6056	60	17	companies	company	NOUN
fbem-6056	60	18	,	,	PUNCT
fbem-6056	60	19	the	the	DET
fbem-6056	60	20	impact	impact	NOUN
fbem-6056	60	21	of	of	ADP
fbem-6056	60	22	major	major	ADJ
fbem-6056	60	23	internal	internal	ADJ
fbem-6056	60	24	control	control	NOUN
fbem-6056	60	25	defects	defect	NOUN
fbem-6056	60	26	on	on	ADP
fbem-6056	60	27	commercial	commercial	ADJ
fbem-6056	60	28	financing	financing	NOUN
fbem-6056	60	29	is	be	AUX
fbem-6056	60	30	greater	great	ADJ
fbem-6056	60	31	for	for	ADP
fbem-6056	60	32	private	private	ADJ
fbem-6056	60	33	companies	company	NOUN
fbem-6056	60	34	.	.	PUNCT
fbem-6056	61	1	3.2	3.2	NUM
fbem-6056	61	2	.	.	PUNCT
fbem-6056	62	1	variable	variable	ADJ
fbem-6056	62	2	design	design	NOUN
fbem-6056	62	3	3.2.1	3.2.1	NUM
fbem-6056	62	4	.	.	PUNCT
fbem-6056	62	5	interpreted	interpret	VERB
fbem-6056	62	6	variable	variable	ADJ
fbem-6056	62	7	—	—	PUNCT
fbem-6056	62	8	commercial	commercial	ADJ
fbem-6056	62	9	credit	credit	NOUN
fbem-6056	62	10	financing	financing	NOUN
fbem-6056	62	11	there	there	PRON
fbem-6056	62	12	are	be	VERB
fbem-6056	62	13	generally	generally	ADV
fbem-6056	62	14	two	two	NUM
fbem-6056	62	15	methods	method	NOUN
fbem-6056	62	16	to	to	PART
fbem-6056	62	17	measure	measure	VERB
fbem-6056	62	18	commercial	commercial	ADJ
fbem-6056	62	19	credit	credit	NOUN
fbem-6056	62	20	:	:	PUNCT
fbem-6056	62	21	first	first	ADJ
fbem-6056	62	22	one	one	NUM
fbem-6056	62	23	is	be	AUX
fbem-6056	62	24	the	the	DET
fbem-6056	62	25	proportion	proportion	NOUN
fbem-6056	62	26	of	of	ADP
fbem-6056	62	27	(	(	PUNCT
fbem-6056	62	28	accounts	account	NOUN
fbem-6056	62	29	payable	payable	ADJ
fbem-6056	62	30	+	+	CCONJ
fbem-6056	62	31	bills	bill	NOUN
fbem-6056	62	32	payable	payable	VERB
fbem-6056	62	33	+	+	CCONJ
fbem-6056	62	34	deposit	deposit	VERB
fbem-6056	62	35	received)/the	received)/the	DET
fbem-6056	62	36	total	total	ADJ
fbem-6056	62	37	assets	asset	NOUN
fbem-6056	62	38	at	at	ADP
fbem-6056	62	39	the	the	DET
fbem-6056	62	40	end	end	NOUN
fbem-6056	62	41	of	of	ADP
fbem-6056	62	42	the	the	DET
fbem-6056	62	43	year	year	NOUN
fbem-6056	62	44	adopted	adopt	VERB
fbem-6056	62	45	by	by	ADP
fbem-6056	62	46	lu	lu	PROPN
fbem-6056	62	47	zhengfei	zhengfei	PROPN
fbem-6056	62	48	et	et	PROPN
fbem-6056	62	49	al	al	PROPN
fbem-6056	62	50	.	.	PROPN
fbem-6056	63	1	(	(	PUNCT
fbem-6056	63	2	2011	2011	NUM
fbem-6056	63	3	)	)	PUNCT
fbem-6056	64	1	[	[	X
fbem-6056	64	2	13	13	NUM
fbem-6056	64	3	]	]	PUNCT
fbem-6056	64	4	and	and	CCONJ
fbem-6056	64	5	zheng	zheng	PROPN
fbem-6056	64	6	jun	jun	PROPN
fbem-6056	64	7	et	et	PROPN
fbem-6056	64	8	al	al	PROPN
fbem-6056	64	9	.	.	PROPN
fbem-6056	65	1	(	(	PUNCT
fbem-6056	65	2	2013	2013	NUM
fbem-6056	65	3	)	)	PUNCT
fbem-6056	66	1	[	[	X
fbem-6056	66	2	14	14	NUM
fbem-6056	66	3	]	]	PUNCT
fbem-6056	66	4	,	,	PUNCT
fbem-6056	66	5	etc	etc	X
fbem-6056	66	6	.	.	X
fbem-6056	67	1	this	this	DET
fbem-6056	67	2	measurement	measurement	NOUN
fbem-6056	67	3	method	method	NOUN
fbem-6056	67	4	measures	measure	VERB
fbem-6056	67	5	the	the	DET
fbem-6056	67	6	credit	credit	NOUN
fbem-6056	67	7	obtained	obtain	VERB
fbem-6056	67	8	by	by	ADP
fbem-6056	67	9	an	an	DET
fbem-6056	67	10	enterprise	enterprise	NOUN
fbem-6056	67	11	from	from	ADP
fbem-6056	67	12	upstream	upstream	ADJ
fbem-6056	67	13	(	(	PUNCT
fbem-6056	67	14	accounts	account	NOUN
fbem-6056	67	15	payable	payable	ADJ
fbem-6056	67	16	,	,	PUNCT
fbem-6056	67	17	bills	bill	NOUN
fbem-6056	67	18	payable	payable	ADJ
fbem-6056	67	19	)	)	PUNCT
fbem-6056	67	20	and	and	CCONJ
fbem-6056	67	21	the	the	DET
fbem-6056	67	22	downstream	downstream	NOUN
fbem-6056	67	23	(	(	PUNCT
fbem-6056	67	24	deposit	deposit	NOUN
fbem-6056	67	25	received	receive	VERB
fbem-6056	67	26	)	)	PUNCT
fbem-6056	67	27	.	.	PUNCT
fbem-6056	68	1	the	the	DET
fbem-6056	68	2	second	second	ADJ
fbem-6056	68	3	one	one	NOUN
fbem-6056	68	4	is	be	AUX
fbem-6056	68	5	more	more	ADV
fbem-6056	68	6	commonly	commonly	ADV
fbem-6056	68	7	used	use	VERB
fbem-6056	68	8	in	in	ADP
fbem-6056	68	9	foreign	foreign	ADJ
fbem-6056	68	10	countries	country	NOUN
fbem-6056	68	11	,	,	PUNCT
fbem-6056	68	12	namely	namely	ADV
fbem-6056	68	13	,	,	PUNCT
fbem-6056	68	14	the	the	DET
fbem-6056	68	15	proportion	proportion	NOUN
fbem-6056	68	16	of	of	ADP
fbem-6056	68	17	accounts	account	NOUN
fbem-6056	68	18	payable	payable	ADJ
fbem-6056	68	19	to	to	ADP
fbem-6056	68	20	the	the	DET
fbem-6056	68	21	sales	sale	NOUN
fbem-6056	68	22	revenue	revenue	NOUN
fbem-6056	68	23	in	in	ADP
fbem-6056	68	24	the	the	DET
fbem-6056	68	25	current	current	ADJ
fbem-6056	68	26	year	year	NOUN
fbem-6056	68	27	.	.	PUNCT
fbem-6056	69	1	for	for	ADP
fbem-6056	69	2	example	example	NOUN
fbem-6056	69	3	,	,	PUNCT
fbem-6056	69	4	tsao	tsao	INTJ
fbem-6056	69	5	et	et	PROPN
fbem-6056	69	6	al	al	PROPN
fbem-6056	69	7	.	.	PROPN
fbem-6056	70	1	(	(	PUNCT
fbem-6056	70	2	2017	2017	NUM
fbem-6056	70	3	)	)	PUNCT
fbem-6056	71	1	[	[	X
fbem-6056	71	2	15	15	NUM
fbem-6056	71	3	]	]	PUNCT
fbem-6056	71	4	and	and	CCONJ
fbem-6056	71	5	cowton	cowton	PROPN
fbem-6056	71	6	et	et	PROPN
fbem-6056	71	7	al	al	PROPN
fbem-6056	71	8	.	.	PROPN
fbem-6056	72	1	(	(	PUNCT
fbem-6056	72	2	2017	2017	NUM
fbem-6056	72	3	)	)	PUNCT
fbem-6056	73	1	[	[	X
fbem-6056	73	2	16	16	NUM
fbem-6056	73	3	]	]	PUNCT
fbem-6056	73	4	adopt	adopt	VERB
fbem-6056	73	5	this	this	DET
fbem-6056	73	6	method	method	NOUN
fbem-6056	73	7	to	to	PART
fbem-6056	73	8	measure	measure	VERB
fbem-6056	73	9	commercial	commercial	ADJ
fbem-6056	73	10	credit	credit	NOUN
fbem-6056	73	11	.	.	PUNCT
fbem-6056	74	1	according	accord	VERB
fbem-6056	74	2	to	to	ADP
fbem-6056	74	3	the	the	DET
fbem-6056	74	4	definition	definition	NOUN
fbem-6056	74	5	of	of	ADP
fbem-6056	74	6	commercial	commercial	ADJ
fbem-6056	74	7	credit	credit	NOUN
fbem-6056	74	8	,	,	PUNCT
fbem-6056	74	9	in	in	ADP
fbem-6056	74	10	transactions	transaction	NOUN
fbem-6056	74	11	between	between	ADP
fbem-6056	74	12	two	two	NUM
fbem-6056	74	13	commercial	commercial	ADJ
fbem-6056	74	14	entities	entity	NOUN
fbem-6056	74	15	,	,	PUNCT
fbem-6056	74	16	where	where	SCONJ
fbem-6056	74	17	one	one	NUM
fbem-6056	74	18	party	party	NOUN
fbem-6056	74	19	allows	allow	VERB
fbem-6056	74	20	the	the	DET
fbem-6056	74	21	other	other	ADJ
fbem-6056	74	22	party	party	NOUN
fbem-6056	74	23	not	not	PART
fbem-6056	74	24	to	to	PART
fbem-6056	74	25	pay	pay	VERB
fbem-6056	74	26	immediately	immediately	ADV
fbem-6056	74	27	when	when	SCONJ
fbem-6056	74	28	purchasing	purchase	VERB
fbem-6056	74	29	products	product	NOUN
fbem-6056	74	30	or	or	CCONJ
fbem-6056	74	31	services	service	NOUN
fbem-6056	74	32	,	,	PUNCT
fbem-6056	74	33	it	it	PRON
fbem-6056	74	34	is	be	AUX
fbem-6056	74	35	more	more	ADV
fbem-6056	74	36	reasonable	reasonable	ADJ
fbem-6056	74	37	to	to	PART
fbem-6056	74	38	only	only	ADV
fbem-6056	74	39	consider	consider	VERB
fbem-6056	74	40	receiving	receive	VERB
fbem-6056	74	41	the	the	DET
fbem-6056	74	42	credit	credit	NOUN
fbem-6056	74	43	from	from	ADP
fbem-6056	74	44	the	the	DET
fbem-6056	74	45	upstream	upstream	NOUN
fbem-6056	74	46	.	.	PUNCT
fbem-6056	75	1	in	in	ADP
fbem-6056	75	2	addition	addition	NOUN
fbem-6056	75	3	,	,	PUNCT
fbem-6056	75	4	given	give	VERB
fbem-6056	75	5	that	that	SCONJ
fbem-6056	75	6	the	the	DET
fbem-6056	75	7	impact	impact	NOUN
fbem-6056	75	8	of	of	ADP
fbem-6056	75	9	the	the	DET
fbem-6056	75	10	internal	internal	ADJ
fbem-6056	75	11	control	control	NOUN
fbem-6056	75	12	defects	defect	NOUN
fbem-6056	75	13	on	on	ADP
fbem-6056	75	14	commercial	commercial	ADJ
fbem-6056	75	15	credit	credit	NOUN
fbem-6056	75	16	financing	financing	NOUN
fbem-6056	75	17	generally	generally	ADV
fbem-6056	75	18	occurs	occur	VERB
fbem-6056	75	19	within	within	ADP
fbem-6056	75	20	one	one	NUM
fbem-6056	75	21	year	year	NOUN
fbem-6056	75	22	,	,	PUNCT
fbem-6056	75	23	and	and	CCONJ
fbem-6056	75	24	that	that	SCONJ
fbem-6056	75	25	the	the	DET
fbem-6056	75	26	bills	bill	NOUN
fbem-6056	75	27	payable	payable	ADJ
fbem-6056	75	28	contain	contain	VERB
fbem-6056	75	29	bank	bank	NOUN
fbem-6056	75	30	acceptance	acceptance	NOUN
fbem-6056	75	31	bills	bill	NOUN
fbem-6056	75	32	whose	whose	DET
fbem-6056	75	33	transaction	transaction	NOUN
fbem-6056	75	34	counterparty	counterparty	NOUN
fbem-6056	75	35	is	be	AUX
fbem-6056	75	36	a	a	DET
fbem-6056	75	37	bank	bank	NOUN
fbem-6056	75	38	without	without	ADP
fbem-6056	75	39	exact	exact	ADJ
fbem-6056	75	40	consistency	consistency	NOUN
fbem-6056	75	41	with	with	ADP
fbem-6056	75	42	the	the	DET
fbem-6056	75	43	definition	definition	NOUN
fbem-6056	75	44	of	of	ADP
fbem-6056	75	45	commercial	commercial	ADJ
fbem-6056	75	46	credit	credit	NOUN
fbem-6056	75	47	,	,	PUNCT
fbem-6056	75	48	the	the	DET
fbem-6056	75	49	second	second	ADJ
fbem-6056	75	50	measurement	measurement	NOUN
fbem-6056	75	51	method	method	NOUN
fbem-6056	75	52	is	be	AUX
fbem-6056	75	53	adopted	adopt	VERB
fbem-6056	75	54	,	,	PUNCT
fbem-6056	75	55	namely	namely	ADV
fbem-6056	75	56	,	,	PUNCT
fbem-6056	75	57	the	the	DET
fbem-6056	75	58	proportion	proportion	NOUN
fbem-6056	75	59	of	of	ADP
fbem-6056	75	60	accounts	account	NOUN
fbem-6056	75	61	payable	payable	ADJ
fbem-6056	75	62	in	in	ADP
fbem-6056	75	63	sales	sale	NOUN
fbem-6056	75	64	revenue	revenue	NOUN
fbem-6056	75	65	of	of	ADP
fbem-6056	75	66	the	the	DET
fbem-6056	75	67	year	year	NOUN
fbem-6056	75	68	is	be	AUX
fbem-6056	75	69	used	use	VERB
fbem-6056	75	70	to	to	PART
fbem-6056	75	71	measure	measure	VERB
fbem-6056	75	72	the	the	DET
fbem-6056	75	73	commercial	commercial	ADJ
fbem-6056	75	74	credit	credit	NOUN
fbem-6056	75	75	.	.	PUNCT
fbem-6056	76	1	furthermore	furthermore	ADV
fbem-6056	76	2	,	,	PUNCT
fbem-6056	76	3	the	the	DET
fbem-6056	76	4	proportion	proportion	NOUN
fbem-6056	76	5	of	of	ADP
fbem-6056	76	6	payable	payable	ADJ
fbem-6056	76	7	accounts	account	NOUN
fbem-6056	76	8	,	,	PUNCT
fbem-6056	76	9	bills	bill	NOUN
fbem-6056	76	10	payable	payable	ADJ
fbem-6056	76	11	and	and	CCONJ
fbem-6056	76	12	accounts	account	VERB
fbem-6056	76	13	receivable	receivable	ADJ
fbem-6056	76	14	in	in	ADP
fbem-6056	76	15	total	total	ADJ
fbem-6056	76	16	assets	asset	NOUN
fbem-6056	76	17	at	at	ADP
fbem-6056	76	18	the	the	DET
fbem-6056	76	19	end	end	NOUN
fbem-6056	76	20	of	of	ADP
fbem-6056	76	21	the	the	DET
fbem-6056	76	22	year	year	NOUN
fbem-6056	76	23	is	be	AUX
fbem-6056	76	24	also	also	ADV
fbem-6056	76	25	adopted	adopt	VERB
fbem-6056	76	26	in	in	ADP
fbem-6056	76	27	the	the	DET
fbem-6056	76	28	stability	stability	NOUN
fbem-6056	76	29	test	test	NOUN
fbem-6056	76	30	.	.	PUNCT
fbem-6056	77	1	besides	besides	SCONJ
fbem-6056	77	2	,	,	PUNCT
fbem-6056	77	3	in	in	ADP
fbem-6056	77	4	addition	addition	NOUN
fbem-6056	77	5	to	to	ADP
fbem-6056	77	6	studying	study	VERB
fbem-6056	77	7	the	the	DET
fbem-6056	77	8	impact	impact	NOUN
fbem-6056	77	9	of	of	ADP
fbem-6056	77	10	major	major	ADJ
fbem-6056	77	11	internal	internal	ADJ
fbem-6056	77	12	control	control	NOUN
fbem-6056	77	13	defects	defect	NOUN
fbem-6056	77	14	on	on	ADP
fbem-6056	77	15	the	the	DET
fbem-6056	77	16	absolute	absolute	ADJ
fbem-6056	77	17	value	value	NOUN
fbem-6056	77	18	of	of	ADP
fbem-6056	77	19	commercial	commercial	ADJ
fbem-6056	77	20	credit	credit	NOUN
fbem-6056	77	21	financing	financing	NOUN
fbem-6056	77	22	,	,	PUNCT
fbem-6056	77	23	the	the	DET
fbem-6056	77	24	(	(	PUNCT
fbem-6056	77	25	accounts	account	NOUN
fbem-6056	77	26	payable	payable	ADJ
fbem-6056	77	27	of	of	ADP
fbem-6056	77	28	the	the	DET
fbem-6056	77	29	yearaccounts	yearaccount	NOUN
fbem-6056	77	30	payable	payable	ADJ
fbem-6056	77	31	of	of	ADP
fbem-6056	77	32	last	last	ADJ
fbem-6056	77	33	year)/last	year)/last	ADJ
fbem-6056	77	34	year	year	NOUN
fbem-6056	77	35	's	's	PART
fbem-6056	77	36	total	total	ADJ
fbem-6056	77	37	assets	asset	NOUN
fbem-6056	77	38	is	be	AUX
fbem-6056	77	39	used	use	VERB
fbem-6056	77	40	to	to	PART
fbem-6056	77	41	measure	measure	VERB
fbem-6056	77	42	the	the	DET
fbem-6056	77	43	increased	increase	VERB
fbem-6056	77	44	commercial	commercial	ADJ
fbem-6056	77	45	credit	credit	NOUN
fbem-6056	77	46	financing	financing	NOUN
fbem-6056	77	47	in	in	ADP
fbem-6056	77	48	the	the	DET
fbem-6056	77	49	robustness	robustness	NOUN
fbem-6056	77	50	test	test	NOUN
fbem-6056	77	51	to	to	PART
fbem-6056	77	52	study	study	VERB
fbem-6056	77	53	the	the	DET
fbem-6056	77	54	impact	impact	NOUN
fbem-6056	77	55	of	of	ADP
fbem-6056	77	56	major	major	ADJ
fbem-6056	77	57	internal	internal	ADJ
fbem-6056	77	58	control	control	NOUN
fbem-6056	77	59	defects	defect	NOUN
fbem-6056	77	60	on	on	ADP
fbem-6056	77	61	the	the	DET
fbem-6056	77	62	added	add	VERB
fbem-6056	77	63	value	value	NOUN
fbem-6056	77	64	of	of	ADP
fbem-6056	77	65	commercial	commercial	ADJ
fbem-6056	77	66	credit	credit	NOUN
fbem-6056	77	67	financing	financing	NOUN
fbem-6056	77	68	.	.	PUNCT
fbem-6056	78	1	3.2.2	3.2.2	X
fbem-6056	78	2	.	.	PUNCT
fbem-6056	78	3	explanatory	explanatory	ADJ
fbem-6056	78	4	variables	variable	NOUN
fbem-6056	78	5	—	—	PUNCT
fbem-6056	78	6	major	major	ADJ
fbem-6056	78	7	internal	internal	ADJ
fbem-6056	78	8	control	control	NOUN
fbem-6056	78	9	defects	defect	NOUN
fbem-6056	78	10	in	in	ADP
fbem-6056	78	11	this	this	DET
fbem-6056	78	12	paper	paper	NOUN
fbem-6056	78	13	,	,	PUNCT
fbem-6056	78	14	major	major	ADJ
fbem-6056	78	15	internal	internal	ADJ
fbem-6056	78	16	control	control	NOUN
fbem-6056	78	17	defects	defect	NOUN
fbem-6056	78	18	are	be	AUX
fbem-6056	78	19	defined	define	VERB
fbem-6056	78	20	as	as	ADP
fbem-6056	78	21	any	any	PRON
fbem-6056	78	22	of	of	ADP
fbem-6056	78	23	the	the	DET
fbem-6056	78	24	following	follow	VERB
fbem-6056	78	25	four	four	NUM
fbem-6056	78	26	circumstances	circumstance	NOUN
fbem-6056	78	27	:	:	PUNCT
fbem-6056	78	28	first	first	ADV
fbem-6056	78	29	,	,	PUNCT
fbem-6056	78	30	the	the	DET
fbem-6056	78	31	china	china	PROPN
fbem-6056	78	32	securities	securities	PROPN
fbem-6056	78	33	regulatory	regulatory	PROPN
fbem-6056	78	34	commission	commission	PROPN
fbem-6056	78	35	or	or	CCONJ
fbem-6056	78	36	an	an	DET
fbem-6056	78	37	exchange	exchange	NOUN
fbem-6056	78	38	has	have	AUX
fbem-6056	78	39	imposed	impose	VERB
fbem-6056	78	40	punishment	punishment	NOUN
fbem-6056	78	41	for	for	ADP
fbem-6056	78	42	financial	financial	ADJ
fbem-6056	78	43	omissions	omission	NOUN
fbem-6056	78	44	and	and	CCONJ
fbem-6056	78	45	misstatements	misstatement	NOUN
fbem-6056	78	46	of	of	ADP
fbem-6056	78	47	listed	list	VERB
fbem-6056	78	48	companies	company	NOUN
fbem-6056	78	49	;	;	PUNCT
fbem-6056	78	50	second	second	X
fbem-6056	78	51	,	,	PUNCT
fbem-6056	78	52	an	an	DET
fbem-6056	78	53	enterprise	enterprise	NOUN
fbem-6056	78	54	has	have	AUX
fbem-6056	78	55	restated	restate	VERB
fbem-6056	78	56	important	important	ADJ
fbem-6056	78	57	financial	financial	ADJ
fbem-6056	78	58	data	datum	NOUN
fbem-6056	78	59	such	such	ADJ
fbem-6056	78	60	as	as	ADP
fbem-6056	78	61	income	income	NOUN
fbem-6056	78	62	and	and	CCONJ
fbem-6056	78	63	profits	profit	NOUN
fbem-6056	78	64	in	in	ADP
fbem-6056	78	65	the	the	DET
fbem-6056	78	66	previous	previous	ADJ
fbem-6056	78	67	year	year	NOUN
fbem-6056	78	68	in	in	ADP
fbem-6056	78	69	the	the	DET
fbem-6056	78	70	current	current	ADJ
fbem-6056	78	71	year	year	NOUN
fbem-6056	78	72	,	,	PUNCT
fbem-6056	78	73	regardless	regardless	ADV
fbem-6056	78	74	of	of	ADP
fbem-6056	78	75	whether	whether	SCONJ
fbem-6056	78	76	there	there	PRON
fbem-6056	78	77	is	be	VERB
fbem-6056	78	78	increase	increase	NOUN
fbem-6056	78	79	or	or	CCONJ
fbem-6056	78	80	decrease	decrease	NOUN
fbem-6056	78	81	;	;	PUNCT
fbem-6056	78	82	third	third	ADV
fbem-6056	78	83	,	,	PUNCT
fbem-6056	78	84	in	in	ADP
fbem-6056	78	85	the	the	DET
fbem-6056	78	86	internal	internal	ADJ
fbem-6056	78	87	control	control	NOUN
fbem-6056	78	88	audit	audit	NOUN
fbem-6056	78	89	report	report	NOUN
fbem-6056	78	90	of	of	ADP
fbem-6056	78	91	the	the	DET
fbem-6056	78	92	annual	annual	ADJ
fbem-6056	78	93	report	report	NOUN
fbem-6056	78	94	,	,	PUNCT
fbem-6056	78	95	the	the	DET
fbem-6056	78	96	auditor	auditor	NOUN
fbem-6056	78	97	issues	issue	VERB
fbem-6056	78	98	negative	negative	ADJ
fbem-6056	78	99	opinions	opinion	NOUN
fbem-6056	78	100	or	or	CCONJ
fbem-6056	78	101	is	be	AUX
fbem-6056	78	102	unable	unable	ADJ
fbem-6056	78	103	to	to	PART
fbem-6056	78	104	express	express	VERB
fbem-6056	78	105	the	the	DET
fbem-6056	78	106	opinions	opinion	NOUN
fbem-6056	78	107	;	;	PUNCT
fbem-6056	78	108	fourth	fourth	X
fbem-6056	78	109	,	,	PUNCT
fbem-6056	78	110	in	in	ADP
fbem-6056	78	111	the	the	DET
fbem-6056	78	112	internal	internal	ADJ
fbem-6056	78	113	control	control	NOUN
fbem-6056	78	114	self	self	NOUN
fbem-6056	78	115	-	-	PUNCT
fbem-6056	78	116	assessment	assessment	NOUN
fbem-6056	78	117	report	report	NOUN
fbem-6056	78	118	,	,	PUNCT
fbem-6056	78	119	the	the	DET
fbem-6056	78	120	management	management	NOUN
fbem-6056	78	121	believes	believe	VERB
fbem-6056	78	122	that	that	SCONJ
fbem-6056	78	123	there	there	PRON
fbem-6056	78	124	are	be	VERB
fbem-6056	78	125	major	major	ADJ
fbem-6056	78	126	internal	internal	ADJ
fbem-6056	78	127	control	control	NOUN
fbem-6056	78	128	defects	defect	NOUN
fbem-6056	78	129	.	.	PUNCT
fbem-6056	79	1	in	in	ADP
fbem-6056	79	2	case	case	NOUN
fbem-6056	79	3	of	of	ADP
fbem-6056	79	4	any	any	PRON
fbem-6056	79	5	of	of	ADP
fbem-6056	79	6	the	the	DET
fbem-6056	79	7	foregoing	forego	VERB
fbem-6056	79	8	four	four	NUM
fbem-6056	79	9	circumstances	circumstance	NOUN
fbem-6056	79	10	,	,	PUNCT
fbem-6056	79	11	it	it	PRON
fbem-6056	79	12	is	be	AUX
fbem-6056	79	13	determined	determine	VERB
fbem-6056	79	14	that	that	SCONJ
fbem-6056	79	15	there	there	PRON
fbem-6056	79	16	are	be	VERB
fbem-6056	79	17	major	major	ADJ
fbem-6056	79	18	internal	internal	ADJ
fbem-6056	79	19	control	control	NOUN
fbem-6056	79	20	defects	defect	NOUN
fbem-6056	79	21	of	of	ADP
fbem-6056	79	22	the	the	DET
fbem-6056	79	23	enterprise	enterprise	NOUN
fbem-6056	79	24	in	in	ADP
fbem-6056	79	25	the	the	DET
fbem-6056	79	26	current	current	ADJ
fbem-6056	79	27	year	year	NOUN
fbem-6056	79	28	.	.	PUNCT
fbem-6056	80	1	in	in	ADP
fbem-6056	80	2	addition	addition	NOUN
fbem-6056	80	3	,	,	PUNCT
fbem-6056	80	4	given	give	VERB
fbem-6056	80	5	that	that	SCONJ
fbem-6056	80	6	the	the	DET
fbem-6056	80	7	importance	importance	NOUN
fbem-6056	80	8	of	of	ADP
fbem-6056	80	9	foregoing	forego	VERB
fbem-6056	80	10	four	four	NUM
fbem-6056	80	11	circumstances	circumstance	NOUN
fbem-6056	80	12	varies	vary	VERB
fbem-6056	80	13	to	to	ADP
fbem-6056	80	14	trading	trading	NOUN
fbem-6056	80	15	partners	partner	NOUN
fbem-6056	80	16	,	,	PUNCT
fbem-6056	80	17	regression	regression	VERB
fbem-6056	80	18	analysis	analysis	NOUN
fbem-6056	80	19	is	be	AUX
fbem-6056	80	20	performed	perform	VERB
fbem-6056	80	21	with	with	ADP
fbem-6056	80	22	the	the	DET
fbem-6056	80	23	four	four	NUM
fbem-6056	80	24	circumstances	circumstance	NOUN
fbem-6056	80	25	as	as	ADP
fbem-6056	80	26	explanatory	explanatory	ADJ
fbem-6056	80	27	variables	variable	NOUN
fbem-6056	80	28	,	,	PUNCT
fbem-6056	80	29	so	so	SCONJ
fbem-6056	80	30	as	as	SCONJ
fbem-6056	80	31	to	to	PART
fbem-6056	80	32	study	study	VERB
fbem-6056	80	33	their	their	PRON
fbem-6056	80	34	different	different	ADJ
fbem-6056	80	35	impact	impact	NOUN
fbem-6056	80	36	on	on	ADP
fbem-6056	80	37	commercial	commercial	ADJ
fbem-6056	80	38	credit	credit	NOUN
fbem-6056	80	39	financing	financing	NOUN
fbem-6056	80	40	.	.	PUNCT
fbem-6056	81	1	3.3	3.3	NUM
fbem-6056	81	2	.	.	PUNCT
fbem-6056	81	3	sample	sample	NOUN
fbem-6056	81	4	screening	screen	VERB
fbem-6056	81	5	3.3.1	3.3.1	PROPN
fbem-6056	81	6	.	.	PUNCT
fbem-6056	81	7	sample	sample	NOUN
fbem-6056	81	8	selection	selection	NOUN
fbem-6056	81	9	as	as	SCONJ
fbem-6056	81	10	all	all	DET
fbem-6056	81	11	companies	company	NOUN
fbem-6056	81	12	on	on	ADP
fbem-6056	81	13	the	the	DET
fbem-6056	81	14	main	main	ADJ
fbem-6056	81	15	board	board	NOUN
fbem-6056	81	16	of	of	ADP
fbem-6056	81	17	shanghai	shanghai	PROPN
fbem-6056	81	18	and	and	CCONJ
fbem-6056	81	19	shenzhen	shenzhen	PROPN
fbem-6056	81	20	exchanges	exchange	NOUN
fbem-6056	81	21	have	have	AUX
fbem-6056	81	22	been	be	AUX
fbem-6056	81	23	subject	subject	ADJ
fbem-6056	81	24	to	to	ADP
fbem-6056	81	25	mandatory	mandatory	ADJ
fbem-6056	81	26	disclosure	disclosure	NOUN
fbem-6056	81	27	of	of	ADP
fbem-6056	81	28	internal	internal	ADJ
fbem-6056	81	29	control	control	NOUN
fbem-6056	81	30	since	since	SCONJ
fbem-6056	81	31	2014	2014	NUM
fbem-6056	81	32	,	,	PUNCT
fbem-6056	81	33	all	all	DET
fbem-6056	81	34	listed	list	VERB
fbem-6056	81	35	companies	company	NOUN
fbem-6056	81	36	on	on	ADP
fbem-6056	81	37	the	the	DET
fbem-6056	81	38	main	main	ADJ
fbem-6056	81	39	board	board	NOUN
fbem-6056	81	40	of	of	ADP
fbem-6056	81	41	shanghai	shanghai	PROPN
fbem-6056	81	42	and	and	CCONJ
fbem-6056	81	43	shenzhen	shenzhen	PROPN
fbem-6056	81	44	exchanges	exchange	NOUN
fbem-6056	81	45	during	during	ADP
fbem-6056	81	46	2014	2014	NUM
fbem-6056	81	47	-	-	SYM
fbem-6056	81	48	2017	2017	NUM
fbem-6056	81	49	are	be	AUX
fbem-6056	81	50	adopted	adopt	VERB
fbem-6056	81	51	as	as	ADP
fbem-6056	81	52	the	the	DET
fbem-6056	81	53	samples	sample	NOUN
fbem-6056	81	54	.	.	PUNCT
fbem-6056	82	1	the	the	DET
fbem-6056	82	2	major	major	ADJ
fbem-6056	82	3	internal	internal	ADJ
fbem-6056	82	4	control	control	NOUN
fbem-6056	82	5	defects	defect	NOUN
fbem-6056	82	6	of	of	ADP
fbem-6056	82	7	the	the	DET
fbem-6056	82	8	year	year	NOUN
fbem-6056	82	9	can	can	AUX
fbem-6056	82	10	be	be	AUX
fbem-6056	82	11	recognized	recognize	VERB
fbem-6056	82	12	based	base	VERB
fbem-6056	82	13	on	on	ADP
fbem-6056	82	14	all	all	DET
fbem-6056	82	15	the	the	DET
fbem-6056	82	16	four	four	NUM
fbem-6056	82	17	aspects	aspect	NOUN
fbem-6056	82	18	:	:	PUNCT
fbem-6056	82	19	internal	internal	ADJ
fbem-6056	82	20	control	control	NOUN
fbem-6056	82	21	audit	audit	NOUN
fbem-6056	82	22	report	report	NOUN
fbem-6056	82	23	,	,	PUNCT
fbem-6056	82	24	financial	financial	ADJ
fbem-6056	82	25	restatement	restatement	NOUN
fbem-6056	82	26	,	,	PUNCT
fbem-6056	82	27	punishment	punishment	NOUN
fbem-6056	82	28	due	due	ADP
fbem-6056	82	29	to	to	ADP
fbem-6056	82	30	violations	violation	NOUN
fbem-6056	82	31	,	,	PUNCT
fbem-6056	82	32	and	and	CCONJ
fbem-6056	82	33	internal	internal	ADJ
fbem-6056	82	34	control	control	NOUN
fbem-6056	82	35	self	self	NOUN
fbem-6056	82	36	-	-	PUNCT
fbem-6056	82	37	assessment	assessment	NOUN
fbem-6056	82	38	report	report	NOUN
fbem-6056	82	39	.	.	PUNCT
fbem-6056	83	1	in	in	ADP
fbem-6056	83	2	csmar	csmar	PROPN
fbem-6056	83	3	,	,	PUNCT
fbem-6056	83	4	the	the	DET
fbem-6056	83	5	internal	internal	PROPN
fbem-6056	83	6	control	control	PROPN
fbem-6056	83	7	research	research	NOUN
fbem-6056	83	8	database	database	NOUN
fbem-6056	83	9	of	of	ADP
fbem-6056	83	10	listed	list	VERB
fbem-6056	83	11	companies	company	NOUN
fbem-6056	83	12	provides	provide	VERB
fbem-6056	83	13	the	the	DET
fbem-6056	83	14	statistics	statistic	NOUN
fbem-6056	83	15	about	about	ADP
fbem-6056	83	16	their	their	PRON
fbem-6056	83	17	self	self	NOUN
fbem-6056	83	18	-	-	PUNCT
fbem-6056	83	19	assessment	assessment	NOUN
fbem-6056	83	20	report	report	NOUN
fbem-6056	83	21	and	and	CCONJ
fbem-6056	83	22	internal	internal	ADJ
fbem-6056	83	23	control	control	NOUN
fbem-6056	83	24	audit	audit	NOUN
fbem-6056	83	25	report	report	NOUN
fbem-6056	83	26	.	.	PUNCT
fbem-6056	84	1	there	there	PRON
fbem-6056	84	2	are	be	VERB
fbem-6056	84	3	a	a	DET
fbem-6056	84	4	total	total	NOUN
fbem-6056	84	5	of	of	ADP
fbem-6056	84	6	61	61	NUM
fbem-6056	84	7	major	major	ADJ
fbem-6056	84	8	internal	internal	ADJ
fbem-6056	84	9	control	control	NOUN
fbem-6056	84	10	defects	defect	NOUN
fbem-6056	84	11	believed	believe	VERB
fbem-6056	84	12	by	by	ADP
fbem-6056	84	13	the	the	DET
fbem-6056	84	14	management	management	NOUN
fbem-6056	84	15	in	in	ADP
fbem-6056	84	16	internal	internal	ADJ
fbem-6056	84	17	control	control	NOUN
fbem-6056	84	18	self	self	NOUN
fbem-6056	84	19	-	-	PUNCT
fbem-6056	84	20	assessment	assessment	NOUN
fbem-6056	84	21	reports	report	NOUN
fbem-6056	84	22	,	,	PUNCT
fbem-6056	84	23	and	and	CCONJ
fbem-6056	84	24	69	69	NUM
fbem-6056	84	25	major	major	ADJ
fbem-6056	84	26	internal	internal	ADJ
fbem-6056	84	27	control	control	NOUN
fbem-6056	84	28	defects	defect	NOUN
fbem-6056	84	29	believed	believe	VERB
fbem-6056	84	30	by	by	ADP
fbem-6056	84	31	the	the	DET
fbem-6056	84	32	auditors	auditor	NOUN
fbem-6056	84	33	.	.	PUNCT
fbem-6056	85	1	as	as	ADP
fbem-6056	85	2	to	to	ADP
fbem-6056	85	3	whether	whether	SCONJ
fbem-6056	85	4	a	a	DET
fbem-6056	85	5	company	company	NOUN
fbem-6056	85	6	has	have	AUX
fbem-6056	85	7	carried	carry	VERB
fbem-6056	85	8	out	out	ADP
fbem-6056	85	9	financial	financial	ADJ
fbem-6056	85	10	149	149	NUM
fbem-6056	85	11	restatements	restatement	NOUN
fbem-6056	85	12	,	,	PUNCT
fbem-6056	85	13	the	the	DET
fbem-6056	85	14	data	data	NOUN
fbem-6056	85	15	is	be	AUX
fbem-6056	85	16	from	from	ADP
fbem-6056	85	17	the	the	DET
fbem-6056	85	18	announcement	announcement	NOUN
fbem-6056	85	19	of	of	ADP
fbem-6056	85	20	correction	correction	NOUN
fbem-6056	85	21	of	of	ADP
fbem-6056	85	22	enterprises	enterprise	NOUN
fbem-6056	85	23	’	'	PUNCT
fbem-6056	85	24	financial	financial	ADJ
fbem-6056	85	25	reports	report	NOUN
fbem-6056	85	26	disclosed	disclose	VERB
fbem-6056	85	27	by	by	ADP
fbem-6056	85	28	china	china	PROPN
fbem-6056	85	29	securities	securities	PROPN
fbem-6056	85	30	regulatory	regulatory	PROPN
fbem-6056	85	31	commission	commission	PROPN
fbem-6056	85	32	.	.	PUNCT
fbem-6056	86	1	there	there	PRON
fbem-6056	86	2	are	be	VERB
fbem-6056	86	3	a	a	DET
fbem-6056	86	4	total	total	NOUN
fbem-6056	86	5	of	of	ADP
fbem-6056	86	6	164	164	NUM
fbem-6056	86	7	restatements	restatement	NOUN
fbem-6056	86	8	,	,	PUNCT
fbem-6056	86	9	including	include	VERB
fbem-6056	86	10	68	68	NUM
fbem-6056	86	11	restatements	restatement	NOUN
fbem-6056	86	12	that	that	PRON
fbem-6056	86	13	have	have	AUX
fbem-6056	86	14	increased	increase	VERB
fbem-6056	86	15	the	the	DET
fbem-6056	86	16	profit	profit	NOUN
fbem-6056	86	17	and	and	CCONJ
fbem-6056	86	18	96	96	NUM
fbem-6056	86	19	restatements	restatement	NOUN
fbem-6056	86	20	that	that	PRON
fbem-6056	86	21	have	have	AUX
fbem-6056	86	22	decreased	decrease	VERB
fbem-6056	86	23	the	the	DET
fbem-6056	86	24	profit	profit	NOUN
fbem-6056	86	25	.	.	PUNCT
fbem-6056	87	1	as	as	ADP
fbem-6056	87	2	to	to	ADP
fbem-6056	87	3	the	the	DET
fbem-6056	87	4	punishment	punishment	NOUN
fbem-6056	87	5	due	due	ADP
fbem-6056	87	6	to	to	ADP
fbem-6056	87	7	violations	violation	NOUN
fbem-6056	87	8	,	,	PUNCT
fbem-6056	87	9	the	the	DET
fbem-6056	87	10	data	data	NOUN
fbem-6056	87	11	is	be	AUX
fbem-6056	87	12	from	from	ADP
fbem-6056	87	13	the	the	DET
fbem-6056	87	14	research	research	NOUN
fbem-6056	87	15	database	database	NOUN
fbem-6056	87	16	of	of	ADP
fbem-6056	87	17	listed	list	VERB
fbem-6056	87	18	companies	company	NOUN
fbem-6056	87	19	’	’	PART
fbem-6056	87	20	violations	violation	NOUN
fbem-6056	87	21	and	and	CCONJ
fbem-6056	87	22	treatment	treatment	NOUN
fbem-6056	87	23	in	in	ADP
fbem-6056	87	24	csmar	csmar	PROPN
fbem-6056	87	25	.	.	PUNCT
fbem-6056	88	1	there	there	PRON
fbem-6056	88	2	are	be	VERB
fbem-6056	88	3	a	a	DET
fbem-6056	88	4	total	total	NOUN
fbem-6056	88	5	of	of	ADP
fbem-6056	88	6	299	299	NUM
fbem-6056	88	7	major	major	ADJ
fbem-6056	88	8	internal	internal	ADJ
fbem-6056	88	9	control	control	NOUN
fbem-6056	88	10	defects	defect	NOUN
fbem-6056	88	11	due	due	ADJ
fbem-6056	88	12	to	to	ADP
fbem-6056	88	13	the	the	DET
fbem-6056	88	14	punishment	punishment	NOUN
fbem-6056	88	15	related	relate	VERB
fbem-6056	88	16	to	to	ADP
fbem-6056	88	17	operation	operation	NOUN
fbem-6056	88	18	.	.	PUNCT
fbem-6056	89	1	3.3.2	3.3.2	X
fbem-6056	89	2	.	.	PUNCT
fbem-6056	89	3	sample	sample	NOUN
fbem-6056	89	4	screening	screen	VERB
fbem-6056	89	5	from	from	ADP
fbem-6056	89	6	2014	2014	NUM
fbem-6056	89	7	,	,	PUNCT
fbem-6056	89	8	all	all	DET
fbem-6056	89	9	listed	list	VERB
fbem-6056	89	10	companies	company	NOUN
fbem-6056	89	11	on	on	ADP
fbem-6056	89	12	the	the	DET
fbem-6056	89	13	main	main	ADJ
fbem-6056	89	14	boards	board	NOUN
fbem-6056	89	15	of	of	ADP
fbem-6056	89	16	shanghai	shanghai	PROPN
fbem-6056	89	17	and	and	CCONJ
fbem-6056	89	18	shenzhen	shenzhen	PROPN
fbem-6056	89	19	exchanges	exchange	NOUN
fbem-6056	89	20	are	be	AUX
fbem-6056	89	21	subject	subject	ADJ
fbem-6056	89	22	to	to	ADP
fbem-6056	89	23	mandatory	mandatory	ADJ
fbem-6056	89	24	disclosure	disclosure	NOUN
fbem-6056	89	25	of	of	ADP
fbem-6056	89	26	internal	internal	ADJ
fbem-6056	89	27	control	control	NOUN
fbem-6056	89	28	audit	audit	NOUN
fbem-6056	89	29	reports	report	NOUN
fbem-6056	89	30	and	and	CCONJ
fbem-6056	89	31	selfassessment	selfassessment	NOUN
fbem-6056	89	32	reports	report	VERB
fbem-6056	89	33	.	.	PUNCT
fbem-6056	90	1	therefore	therefore	ADV
fbem-6056	90	2	,	,	PUNCT
fbem-6056	90	3	the	the	DET
fbem-6056	90	4	overall	overall	ADJ
fbem-6056	90	5	samples	sample	NOUN
fbem-6056	90	6	are	be	AUX
fbem-6056	90	7	a	a	DET
fbem-6056	90	8	total	total	NOUN
fbem-6056	90	9	of	of	ADP
fbem-6056	90	10	5973	5973	NUM
fbem-6056	90	11	companies	company	NOUN
fbem-6056	90	12	on	on	ADP
fbem-6056	90	13	the	the	DET
fbem-6056	90	14	main	main	ADJ
fbem-6056	90	15	board	board	NOUN
fbem-6056	90	16	of	of	ADP
fbem-6056	90	17	shanghai	shanghai	PROPN
fbem-6056	90	18	and	and	CCONJ
fbem-6056	90	19	shenzhen	shenzhen	PROPN
fbem-6056	90	20	exchanges	exchange	NOUN
fbem-6056	90	21	during	during	ADP
fbem-6056	90	22	2014	2014	NUM
fbem-6056	90	23	-	-	SYM
fbem-6056	90	24	2017	2017	NUM
fbem-6056	90	25	.	.	PUNCT
fbem-6056	91	1	after	after	ADP
fbem-6056	91	2	deletion	deletion	NOUN
fbem-6056	91	3	of	of	ADP
fbem-6056	91	4	214	214	NUM
fbem-6056	91	5	listed	list	VERB
fbem-6056	91	6	companies	company	NOUN
fbem-6056	91	7	in	in	ADP
fbem-6056	91	8	financial	financial	ADJ
fbem-6056	91	9	industry	industry	NOUN
fbem-6056	91	10	and	and	CCONJ
fbem-6056	91	11	41	41	NUM
fbem-6056	91	12	companies	company	NOUN
fbem-6056	91	13	with	with	ADP
fbem-6056	91	14	missing	miss	VERB
fbem-6056	91	15	accounts	account	NOUN
fbem-6056	91	16	payable	payable	ADJ
fbem-6056	91	17	and	and	CCONJ
fbem-6056	91	18	other	other	ADJ
fbem-6056	91	19	key	key	ADJ
fbem-6056	91	20	financial	financial	ADJ
fbem-6056	91	21	data	datum	NOUN
fbem-6056	91	22	,	,	PUNCT
fbem-6056	91	23	a	a	DET
fbem-6056	91	24	total	total	NOUN
fbem-6056	91	25	of	of	ADP
fbem-6056	91	26	5718	5718	NUM
fbem-6056	91	27	companies	company	NOUN
fbem-6056	91	28	are	be	AUX
fbem-6056	91	29	left	leave	VERB
fbem-6056	91	30	.	.	PUNCT
fbem-6056	92	1	during	during	ADP
fbem-6056	92	2	2014	2014	NUM
fbem-6056	92	3	-	-	SYM
fbem-6056	92	4	2017	2017	NUM
fbem-6056	92	5	,	,	PUNCT
fbem-6056	92	6	the	the	DET
fbem-6056	92	7	size	size	NOUN
fbem-6056	92	8	of	of	ADP
fbem-6056	92	9	samples	sample	NOUN
fbem-6056	92	10	is	be	AUX
fbem-6056	92	11	1407	1407	NUM
fbem-6056	92	12	,	,	PUNCT
fbem-6056	92	13	1483	1483	NUM
fbem-6056	92	14	,	,	PUNCT
fbem-6056	92	15	1574	1574	NUM
fbem-6056	92	16	,	,	PUNCT
fbem-6056	92	17	and	and	CCONJ
fbem-6056	92	18	1254	1254	NUM
fbem-6056	92	19	,	,	PUNCT
fbem-6056	92	20	respectively	respectively	ADV
fbem-6056	92	21	.	.	PUNCT
fbem-6056	93	1	3.3.3	3.3.3	NUM
fbem-6056	93	2	.	.	PUNCT
fbem-6056	93	3	sample	sample	NOUN
fbem-6056	93	4	information	information	NOUN
fbem-6056	93	5	statistics	statistic	NOUN
fbem-6056	93	6	table	table	NOUN
fbem-6056	93	7	1	1	NUM
fbem-6056	93	8	.	.	PUNCT
fbem-6056	94	1	the	the	DET
fbem-6056	94	2	number	number	NOUN
fbem-6056	94	3	of	of	ADP
fbem-6056	94	4	samples	sample	NOUN
fbem-6056	94	5	with	with	ADP
fbem-6056	94	6	major	major	ADJ
fbem-6056	94	7	internal	internal	ADJ
fbem-6056	94	8	control	control	NOUN
fbem-6056	94	9	defects	defect	NOUN
fbem-6056	94	10	of	of	ADP
fbem-6056	94	11	each	each	DET
fbem-6056	94	12	caliber	caliber	NOUN
fbem-6056	94	13	in	in	ADP
fbem-6056	94	14	each	each	DET
fbem-6056	94	15	year	year	NOUN
fbem-6056	94	16	within	within	ADP
fbem-6056	94	17	the	the	DET
fbem-6056	94	18	scope	scope	NOUN
fbem-6056	94	19	of	of	ADP
fbem-6056	94	20	disclosure	disclosure	NOUN
fbem-6056	94	21	statistical	statistical	ADJ
fbem-6056	94	22	caliber	caliber	NOUN
fbem-6056	94	23	2014	2014	NUM
fbem-6056	94	24	2015	2015	NUM
fbem-6056	94	25	2016	2016	NUM
fbem-6056	94	26	2017	2017	NUM
fbem-6056	94	27	total	total	ADJ
fbem-6056	94	28	internal	internal	ADJ
fbem-6056	94	29	control	control	PROPN
fbem-6056	94	30	assessment	assessment	NOUN
fbem-6056	94	31	report	report	NOUN
fbem-6056	94	32	18	18	NUM
fbem-6056	94	33	10	10	NUM
fbem-6056	94	34	16	16	NUM
fbem-6056	94	35	17	17	NUM
fbem-6056	94	36	61	61	NUM
fbem-6056	94	37	internal	internal	ADJ
fbem-6056	94	38	control	control	NOUN
fbem-6056	94	39	audit	audit	NOUN
fbem-6056	94	40	report	report	NOUN
fbem-6056	94	41	19	19	NUM
fbem-6056	94	42	15	15	NUM
fbem-6056	94	43	21	21	NUM
fbem-6056	94	44	14	14	NUM
fbem-6056	94	45	69	69	NUM
fbem-6056	94	46	financial	financial	ADJ
fbem-6056	94	47	restatement	restatement	NOUN
fbem-6056	94	48	punishment	punishment	NOUN
fbem-6056	94	49	due	due	ADP
fbem-6056	94	50	to	to	ADP
fbem-6056	94	51	violations	violation	NOUN
fbem-6056	94	52	total	total	ADJ
fbem-6056	94	53	proportion	proportion	NOUN
fbem-6056	94	54	in	in	ADP
fbem-6056	94	55	the	the	DET
fbem-6056	94	56	total	total	ADJ
fbem-6056	94	57	samples	sample	NOUN
fbem-6056	94	58	of	of	ADP
fbem-6056	94	59	the	the	DET
fbem-6056	94	60	year	year	NOUN
fbem-6056	94	61	30	30	NUM
fbem-6056	94	62	68	68	NUM
fbem-6056	94	63	40	40	NUM
fbem-6056	94	64	26	26	NUM
fbem-6056	94	65	164	164	NUM
fbem-6056	94	66	87	87	NUM
fbem-6056	94	67	82	82	NUM
fbem-6056	94	68	32	32	NUM
fbem-6056	94	69	98	98	NUM
fbem-6056	94	70	299	299	NUM
fbem-6056	94	71	154	154	NUM
fbem-6056	94	72	10.94	10.94	NUM
fbem-6056	94	73	%	%	NOUN
fbem-6056	94	74	175	175	NUM
fbem-6056	94	75	11.80	11.80	NUM
fbem-6056	94	76	%	%	NOUN
fbem-6056	94	77	109	109	NUM
fbem-6056	94	78	6.92	6.92	NUM
fbem-6056	94	79	%	%	NOUN
fbem-6056	94	80	155	155	NUM
fbem-6056	94	81	12.36	12.36	NUM
fbem-6056	94	82	%	%	NOUN
fbem-6056	94	83	593	593	NUM
fbem-6056	94	84	10.37	10.37	NUM
fbem-6056	94	85	%	%	NOUN
fbem-6056	94	86	there	there	PRON
fbem-6056	94	87	are	be	VERB
fbem-6056	94	88	most	most	ADJ
fbem-6056	94	89	companies	company	NOUN
fbem-6056	94	90	punished	punish	VERB
fbem-6056	94	91	by	by	ADP
fbem-6056	94	92	china	china	PROPN
fbem-6056	94	93	securities	securities	PROPN
fbem-6056	94	94	regulatory	regulatory	PROPN
fbem-6056	94	95	commission	commission	PROPN
fbem-6056	94	96	and	and	CCONJ
fbem-6056	94	97	stock	stock	NOUN
fbem-6056	94	98	exchanges	exchange	NOUN
fbem-6056	94	99	due	due	ADJ
fbem-6056	94	100	to	to	ADP
fbem-6056	94	101	violation	violation	NOUN
fbem-6056	94	102	,	,	PUNCT
fbem-6056	94	103	with	with	ADP
fbem-6056	94	104	a	a	DET
fbem-6056	94	105	total	total	NOUN
fbem-6056	94	106	of	of	ADP
fbem-6056	94	107	299	299	NUM
fbem-6056	94	108	companies	company	NOUN
fbem-6056	94	109	.	.	PUNCT
fbem-6056	95	1	the	the	DET
fbem-6056	95	2	second	second	ADV
fbem-6056	95	3	largest	large	ADJ
fbem-6056	95	4	samples	sample	NOUN
fbem-6056	95	5	are	be	AUX
fbem-6056	95	6	financial	financial	ADJ
fbem-6056	95	7	restatements	restatement	NOUN
fbem-6056	95	8	,	,	PUNCT
fbem-6056	95	9	with	with	ADP
fbem-6056	95	10	a	a	DET
fbem-6056	95	11	total	total	NOUN
fbem-6056	95	12	of	of	ADP
fbem-6056	95	13	164	164	NUM
fbem-6056	95	14	companies	company	NOUN
fbem-6056	95	15	;	;	PUNCT
fbem-6056	95	16	the	the	DET
fbem-6056	95	17	sample	sample	NOUN
fbem-6056	95	18	size	size	NOUN
fbem-6056	95	19	of	of	ADP
fbem-6056	95	20	major	major	ADJ
fbem-6056	95	21	defects	defect	NOUN
fbem-6056	95	22	found	find	VERB
fbem-6056	95	23	in	in	ADP
fbem-6056	95	24	internal	internal	ADJ
fbem-6056	95	25	control	control	NOUN
fbem-6056	95	26	assessment	assessment	NOUN
fbem-6056	95	27	reports	report	NOUN
fbem-6056	95	28	and	and	CCONJ
fbem-6056	95	29	the	the	DET
fbem-6056	95	30	internal	internal	ADJ
fbem-6056	95	31	control	control	NOUN
fbem-6056	95	32	audit	audit	NOUN
fbem-6056	95	33	reports	report	NOUN
fbem-6056	95	34	are	be	AUX
fbem-6056	95	35	61	61	NUM
fbem-6056	95	36	and	and	CCONJ
fbem-6056	95	37	69	69	NUM
fbem-6056	95	38	,	,	PUNCT
fbem-6056	95	39	respectively	respectively	ADV
fbem-6056	95	40	.	.	PUNCT
fbem-6056	96	1	overall	overall	ADV
fbem-6056	96	2	,	,	PUNCT
fbem-6056	96	3	the	the	DET
fbem-6056	96	4	experimental	experimental	ADJ
fbem-6056	96	5	group	group	NOUN
fbem-6056	96	6	accounted	account	VERB
fbem-6056	96	7	for	for	ADP
fbem-6056	96	8	10.37	10.37	NUM
fbem-6056	96	9	%	%	NOUN
fbem-6056	96	10	of	of	ADP
fbem-6056	96	11	the	the	DET
fbem-6056	96	12	total	total	ADJ
fbem-6056	96	13	samples	sample	NOUN
fbem-6056	96	14	,	,	PUNCT
fbem-6056	96	15	and	and	CCONJ
fbem-6056	96	16	remained	remain	VERB
fbem-6056	96	17	relatively	relatively	ADV
fbem-6056	96	18	stable	stable	ADJ
fbem-6056	96	19	throughout	throughout	ADP
fbem-6056	96	20	the	the	DET
fbem-6056	96	21	year	year	NOUN
fbem-6056	96	22	.	.	PUNCT
fbem-6056	97	1	furthermore	furthermore	ADV
fbem-6056	97	2	,	,	PUNCT
fbem-6056	97	3	since	since	SCONJ
fbem-6056	97	4	there	there	PRON
fbem-6056	97	5	were	be	VERB
fbem-6056	97	6	no	no	DET
fbem-6056	97	7	quantitative	quantitative	ADJ
fbem-6056	97	8	mutations	mutation	NOUN
fbem-6056	97	9	due	due	ADP
fbem-6056	97	10	to	to	ADP
fbem-6056	97	11	adjustment	adjustment	NOUN
fbem-6056	97	12	of	of	ADP
fbem-6056	97	13	rules	rule	NOUN
fbem-6056	97	14	,	,	PUNCT
fbem-6056	97	15	and	and	CCONJ
fbem-6056	97	16	the	the	DET
fbem-6056	97	17	samples	sample	NOUN
fbem-6056	97	18	were	be	AUX
fbem-6056	97	19	more	more	ADV
fbem-6056	97	20	reliable	reliable	ADJ
fbem-6056	97	21	.	.	PUNCT
fbem-6056	98	1	3.4	3.4	NUM
fbem-6056	98	2	.	.	PUNCT
fbem-6056	98	3	model	model	NOUN
fbem-6056	98	4	design	design	NOUN
fbem-6056	98	5	in	in	ADP
fbem-6056	98	6	order	order	NOUN
fbem-6056	98	7	to	to	PART
fbem-6056	98	8	verify	verify	VERB
fbem-6056	98	9	the	the	DET
fbem-6056	98	10	hypothesis	hypothesis	NOUN
fbem-6056	98	11	herein	herein	NOUN
fbem-6056	98	12	,	,	PUNCT
fbem-6056	98	13	the	the	DET
fbem-6056	98	14	following	follow	VERB
fbem-6056	98	15	model	model	NOUN
fbem-6056	98	16	is	be	AUX
fbem-6056	98	17	set	set	VERB
fbem-6056	98	18	:	:	PUNCT
fbem-6056	98	19	the	the	DET
fbem-6056	98	20	interpreted	interpret	VERB
fbem-6056	98	21	variable	variable	ADJ
fbem-6056	98	22	tc	tc	NOUN
fbem-6056	98	23	,	,	PUNCT
fbem-6056	98	24	as	as	SCONJ
fbem-6056	98	25	mentioned	mention	VERB
fbem-6056	98	26	above	above	ADV
fbem-6056	98	27	,	,	PUNCT
fbem-6056	98	28	is	be	AUX
fbem-6056	98	29	expressed	express	VERB
fbem-6056	98	30	as	as	ADP
fbem-6056	98	31	the	the	DET
fbem-6056	98	32	proportion	proportion	NOUN
fbem-6056	98	33	of	of	ADP
fbem-6056	98	34	accounts	account	NOUN
fbem-6056	98	35	payable	payable	ADJ
fbem-6056	98	36	in	in	ADP
fbem-6056	98	37	the	the	DET
fbem-6056	98	38	sales	sale	NOUN
fbem-6056	98	39	revenue	revenue	NOUN
fbem-6056	98	40	of	of	ADP
fbem-6056	98	41	the	the	DET
fbem-6056	98	42	year	year	NOUN
fbem-6056	98	43	.	.	PUNCT
fbem-6056	99	1	given	give	VERB
fbem-6056	99	2	the	the	DET
fbem-6056	99	3	time	time	NOUN
fbem-6056	99	4	lag	lag	NOUN
fbem-6056	99	5	of	of	ADP
fbem-6056	99	6	the	the	DET
fbem-6056	99	7	publication	publication	NOUN
fbem-6056	99	8	of	of	ADP
fbem-6056	99	9	financial	financial	ADJ
fbem-6056	99	10	statements	statement	NOUN
fbem-6056	99	11	and	and	CCONJ
fbem-6056	99	12	the	the	DET
fbem-6056	99	13	reflection	reflection	NOUN
fbem-6056	99	14	of	of	ADP
fbem-6056	99	15	trading	trading	NOUN
fbem-6056	99	16	partners	partner	NOUN
fbem-6056	99	17	,	,	PUNCT
fbem-6056	99	18	and	and	CCONJ
fbem-6056	99	19	in	in	ADP
fbem-6056	99	20	order	order	NOUN
fbem-6056	99	21	to	to	PART
fbem-6056	99	22	reduce	reduce	VERB
fbem-6056	99	23	endogenous	endogenous	ADJ
fbem-6056	99	24	problems	problem	NOUN
fbem-6056	99	25	,	,	PUNCT
fbem-6056	99	26	commercial	commercial	ADJ
fbem-6056	99	27	credit	credit	NOUN
fbem-6056	99	28	tc	tc	NOUN
fbem-6056	99	29	is	be	AUX
fbem-6056	99	30	lagged	lag	VERB
fbem-6056	99	31	by	by	ADP
fbem-6056	99	32	one	one	NUM
fbem-6056	99	33	year	year	NOUN
fbem-6056	99	34	in	in	ADP
fbem-6056	99	35	this	this	DET
fbem-6056	99	36	paper	paper	NOUN
fbem-6056	99	37	.	.	PUNCT
fbem-6056	100	1	the	the	DET
fbem-6056	100	2	explanatory	explanatory	ADJ
fbem-6056	100	3	variable	variable	ADJ
fbem-6056	100	4	icmw	icmw	NOUN
fbem-6056	100	5	means	mean	VERB
fbem-6056	100	6	the	the	DET
fbem-6056	100	7	major	major	ADJ
fbem-6056	100	8	internal	internal	ADJ
fbem-6056	100	9	control	control	NOUN
fbem-6056	100	10	defect	defect	NOUN
fbem-6056	100	11	of	of	ADP
fbem-6056	100	12	enterprise	enterprise	NOUN
fbem-6056	100	13	in	in	ADP
fbem-6056	100	14	the	the	DET
fbem-6056	100	15	year	year	NOUN
fbem-6056	100	16	.	.	PUNCT
fbem-6056	101	1	if	if	SCONJ
fbem-6056	101	2	there	there	PRON
fbem-6056	101	3	is	be	VERB
fbem-6056	101	4	a	a	DET
fbem-6056	101	5	major	major	ADJ
fbem-6056	101	6	internal	internal	ADJ
fbem-6056	101	7	control	control	NOUN
fbem-6056	101	8	defect	defect	NOUN
fbem-6056	101	9	,	,	PUNCT
fbem-6056	101	10	the	the	DET
fbem-6056	101	11	value	value	NOUN
fbem-6056	101	12	of	of	ADP
fbem-6056	101	13	icmw	icmw	NOUN
fbem-6056	101	14	is	be	AUX
fbem-6056	101	15	1	1	NUM
fbem-6056	101	16	;	;	PUNCT
fbem-6056	101	17	otherwise	otherwise	ADV
fbem-6056	101	18	,	,	PUNCT
fbem-6056	101	19	it	it	PRON
fbem-6056	101	20	is	be	AUX
fbem-6056	101	21	0	0	NUM
fbem-6056	101	22	.	.	PUNCT
fbem-6056	102	1	in	in	ADP
fbem-6056	102	2	addition	addition	NOUN
fbem-6056	102	3	,	,	PUNCT
fbem-6056	102	4	in	in	ADP
fbem-6056	102	5	order	order	NOUN
fbem-6056	102	6	to	to	PART
fbem-6056	102	7	study	study	VERB
fbem-6056	102	8	the	the	DET
fbem-6056	102	9	impact	impact	NOUN
fbem-6056	102	10	of	of	ADP
fbem-6056	102	11	different	different	ADJ
fbem-6056	102	12	categories	category	NOUN
fbem-6056	102	13	of	of	ADP
fbem-6056	102	14	internal	internal	ADJ
fbem-6056	102	15	control	control	NOUN
fbem-6056	102	16	defects	defect	NOUN
fbem-6056	102	17	on	on	ADP
fbem-6056	102	18	commercial	commercial	ADJ
fbem-6056	102	19	credit	credit	NOUN
fbem-6056	102	20	,	,	PUNCT
fbem-6056	102	21	the	the	DET
fbem-6056	102	22	explanatory	explanatory	ADJ
fbem-6056	102	23	variables	variable	NOUN
fbem-6056	102	24	are	be	AUX
fbem-6056	102	25	replaced	replace	VERB
fbem-6056	102	26	with	with	ADP
fbem-6056	102	27	four	four	NUM
fbem-6056	102	28	independent	independent	ADJ
fbem-6056	102	29	variables	variable	NOUN
fbem-6056	102	30	of	of	ADP
fbem-6056	102	31	ic_evaluation	ic_evaluation	NOUN
fbem-6056	102	32	(	(	PUNCT
fbem-6056	102	33	internal	internal	ADJ
fbem-6056	102	34	control	control	NOUN
fbem-6056	102	35	self	self	NOUN
fbem-6056	102	36	-	-	PUNCT
fbem-6056	102	37	assessment	assessment	NOUN
fbem-6056	102	38	report	report	NOUN
fbem-6056	102	39	)	)	PUNCT
fbem-6056	102	40	,	,	PUNCT
fbem-6056	102	41	ic_audit	ic_audit	X
fbem-6056	102	42	(	(	PUNCT
fbem-6056	102	43	internal	internal	ADJ
fbem-6056	102	44	control	control	NOUN
fbem-6056	102	45	audit	audit	NOUN
fbem-6056	102	46	)	)	PUNCT
fbem-6056	102	47	,	,	PUNCT
fbem-6056	102	48	events	event	NOUN
fbem-6056	102	49	(	(	PUNCT
fbem-6056	102	50	financial	financial	ADJ
fbem-6056	102	51	restatement	restatement	NOUN
fbem-6056	102	52	)	)	PUNCT
fbem-6056	102	53	,	,	PUNCT
fbem-6056	102	54	and	and	CCONJ
fbem-6056	102	55	finviolation	finviolation	NOUN
fbem-6056	102	56	(	(	PUNCT
fbem-6056	102	57	fines	fine	NOUN
fbem-6056	102	58	due	due	ADJ
fbem-6056	102	59	to	to	ADP
fbem-6056	102	60	violations	violation	NOUN
fbem-6056	102	61	)	)	PUNCT
fbem-6056	102	62	for	for	ADP
fbem-6056	102	63	regression	regression	NOUN
fbem-6056	102	64	.	.	PUNCT
fbem-6056	103	1	by	by	ADP
fbem-6056	103	2	reference	reference	NOUN
fbem-6056	103	3	to	to	ADP
fbem-6056	103	4	the	the	DET
fbem-6056	103	5	research	research	NOUN
fbem-6056	103	6	on	on	ADP
fbem-6056	103	7	internal	internal	ADJ
fbem-6056	103	8	control	control	NOUN
fbem-6056	103	9	defects	defect	NOUN
fbem-6056	103	10	and	and	CCONJ
fbem-6056	103	11	commercial	commercial	ADJ
fbem-6056	103	12	credit	credit	NOUN
fbem-6056	103	13	financing	financing	NOUN
fbem-6056	103	14	by	by	ADP
fbem-6056	103	15	domestic	domestic	ADJ
fbem-6056	103	16	and	and	CCONJ
fbem-6056	103	17	foreign	foreign	ADJ
fbem-6056	103	18	scholars	scholar	NOUN
fbem-6056	103	19	such	such	ADJ
fbem-6056	103	20	as	as	ADP
fbem-6056	103	21	zheng	zheng	PROPN
fbem-6056	103	22	jun	jun	PROPN
fbem-6056	103	23	et	et	PROPN
fbem-6056	103	24	al	al	PROPN
fbem-6056	103	25	.	.	PROPN
fbem-6056	104	1	(	(	PUNCT
fbem-6056	104	2	2013	2013	NUM
fbem-6056	104	3	)	)	PUNCT
fbem-6056	105	1	[	[	X
fbem-6056	105	2	17	17	NUM
fbem-6056	105	3	]	]	PUNCT
fbem-6056	105	4	,	,	PUNCT
fbem-6056	105	5	rao	rao	PROPN
fbem-6056	105	6	pingui	pingui	NOUN
fbem-6056	105	7	(	(	PUNCT
fbem-6056	105	8	2013	2013	NUM
fbem-6056	105	9	)	)	PUNCT
fbem-6056	106	1	[	[	X
fbem-6056	106	2	18	18	NUM
fbem-6056	106	3	]	]	PUNCT
fbem-6056	106	4	,	,	PUNCT
fbem-6056	106	5	love	love	NOUN
fbem-6056	106	6	and	and	CCONJ
fbem-6056	106	7	zaidi	zaidi	PROPN
fbem-6056	106	8	(	(	PUNCT
fbem-6056	106	9	2010	2010	NUM
fbem-6056	106	10	)	)	PUNCT
fbem-6056	107	1	[	[	X
fbem-6056	107	2	19	19	NUM
fbem-6056	107	3	]	]	PUNCT
fbem-6056	107	4	,	,	PUNCT
fbem-6056	107	5	etc	etc	X
fbem-6056	107	6	.	.	X
fbem-6056	107	7	,	,	PUNCT
fbem-6056	107	8	the	the	DET
fbem-6056	107	9	regional	regional	ADJ
fbem-6056	107	10	economic	economic	ADJ
fbem-6056	107	11	development	development	NOUN
fbem-6056	107	12	level	level	NOUN
fbem-6056	107	13	lngdp	lngdp	NOUN
fbem-6056	107	14	,	,	PUNCT
fbem-6056	107	15	company	company	NOUN
fbem-6056	107	16	size	size	NOUN
fbem-6056	107	17	,	,	PUNCT
fbem-6056	107	18	debt	debt	NOUN
fbem-6056	107	19	level	level	NOUN
fbem-6056	107	20	lev	lev	NOUN
fbem-6056	107	21	,	,	PUNCT
fbem-6056	107	22	profitability	profitability	NOUN
fbem-6056	107	23	level	level	NOUN
fbem-6056	107	24	roa	roa	NOUN
fbem-6056	107	25	,	,	PUNCT
fbem-6056	107	26	operating	operate	VERB
fbem-6056	107	27	activity	activity	NOUN
fbem-6056	107	28	cash	cash	NOUN
fbem-6056	107	29	flow	flow	NOUN
fbem-6056	107	30	cfo	cfo	NOUN
fbem-6056	107	31	and	and	CCONJ
fbem-6056	107	32	bank	bank	NOUN
fbem-6056	107	33	loan	loan	NOUN
fbem-6056	107	34	level	level	NOUN
fbem-6056	107	35	bank	bank	NOUN
fbem-6056	107	36	are	be	AUX
fbem-6056	107	37	added	add	VERB
fbem-6056	107	38	to	to	ADP
fbem-6056	107	39	the	the	DET
fbem-6056	107	40	model	model	NOUN
fbem-6056	107	41	as	as	ADP
fbem-6056	107	42	control	control	NOUN
fbem-6056	107	43	variables	variable	NOUN
fbem-6056	107	44	whose	whose	DET
fbem-6056	107	45	definition	definition	NOUN
fbem-6056	107	46	and	and	CCONJ
fbem-6056	107	47	measurement	measurement	NOUN
fbem-6056	107	48	methods	method	NOUN
fbem-6056	107	49	are	be	AUX
fbem-6056	107	50	detailed	detail	VERB
fbem-6056	107	51	in	in	ADP
fbem-6056	107	52	table	table	NOUN
fbem-6056	107	53	2	2	NUM
fbem-6056	107	54	.	.	PUNCT
fbem-6056	108	1	in	in	ADP
fbem-6056	108	2	previous	previous	ADJ
fbem-6056	108	3	research	research	NOUN
fbem-6056	108	4	,	,	PUNCT
fbem-6056	108	5	some	some	DET
fbem-6056	108	6	scholars	scholar	NOUN
fbem-6056	108	7	have	have	AUX
fbem-6056	108	8	added	add	VERB
fbem-6056	108	9	the	the	DET
fbem-6056	108	10	nature	nature	NOUN
fbem-6056	108	11	of	of	ADP
fbem-6056	108	12	industry	industry	NOUN
fbem-6056	108	13	and	and	CCONJ
fbem-6056	108	14	enterprise	enterprise	NOUN
fbem-6056	108	15	property	property	NOUN
fbem-6056	108	16	rights	right	NOUN
fbem-6056	108	17	as	as	ADP
fbem-6056	108	18	virtual	virtual	ADJ
fbem-6056	108	19	variables	variable	NOUN
fbem-6056	108	20	.	.	PUNCT
fbem-6056	109	1	given	give	VERB
fbem-6056	109	2	that	that	SCONJ
fbem-6056	109	3	the	the	DET
fbem-6056	109	4	adopted	adopt	VERB
fbem-6056	109	5	regression	regression	NOUN
fbem-6056	109	6	model	model	NOUN
fbem-6056	109	7	is	be	AUX
fbem-6056	109	8	a	a	DET
fbem-6056	109	9	fixed	fixed	ADJ
fbem-6056	109	10	effect	effect	NOUN
fbem-6056	109	11	model	model	NOUN
fbem-6056	109	12	,	,	PUNCT
fbem-6056	109	13	the	the	DET
fbem-6056	109	14	industry	industry	NOUN
fbem-6056	109	15	and	and	CCONJ
fbem-6056	109	16	year	year	NOUN
fbem-6056	109	17	are	be	AUX
fbem-6056	109	18	controlled	control	VERB
fbem-6056	109	19	as	as	ADP
fbem-6056	109	20	virtual	virtual	ADJ
fbem-6056	109	21	variables	variable	NOUN
fbem-6056	109	22	,	,	PUNCT
fbem-6056	109	23	and	and	CCONJ
fbem-6056	109	24	the	the	DET
fbem-6056	109	25	control	control	NOUN
fbem-6056	109	26	variables	variable	NOUN
fbem-6056	109	27	of	of	ADP
fbem-6056	109	28	i.ind	i.ind	NOUN
fbem-6056	109	29	and	and	CCONJ
fbem-6056	109	30	i.year	i.year	ADJ
fbem-6056	109	31	are	be	AUX
fbem-6056	109	32	set	set	VERB
fbem-6056	109	33	.	.	PUNCT
fbem-6056	110	1	the	the	DET
fbem-6056	110	2	industry	industry	NOUN
fbem-6056	110	3	is	be	AUX
fbem-6056	110	4	classified	classify	VERB
fbem-6056	110	5	as	as	ADP
fbem-6056	110	6	per	per	ADP
fbem-6056	110	7	the	the	DET
fbem-6056	110	8	industry	industry	NOUN
fbem-6056	110	9	standards	standard	NOUN
fbem-6056	110	10	set	set	VERB
fbem-6056	110	11	by	by	ADP
fbem-6056	110	12	china	china	PROPN
fbem-6056	110	13	securities	securities	PROPN
fbem-6056	110	14	regulatory	regulatory	PROPN
fbem-6056	110	15	commission	commission	PROPN
fbem-6056	110	16	.	.	PUNCT
fbem-6056	111	1	in	in	ADP
fbem-6056	111	2	order	order	NOUN
fbem-6056	111	3	to	to	PART
fbem-6056	111	4	eliminate	eliminate	VERB
fbem-6056	111	5	the	the	DET
fbem-6056	111	6	influence	influence	NOUN
fbem-6056	111	7	of	of	ADP
fbem-6056	111	8	extreme	extreme	ADJ
fbem-6056	111	9	values	value	NOUN
fbem-6056	111	10	on	on	ADP
fbem-6056	111	11	empirical	empirical	ADJ
fbem-6056	111	12	results	result	NOUN
fbem-6056	111	13	,	,	PUNCT
fbem-6056	111	14	continuous	continuous	ADJ
fbem-6056	111	15	variables	variable	NOUN
fbem-6056	111	16	such	such	ADJ
fbem-6056	111	17	as	as	ADP
fbem-6056	111	18	tc	tc	NOUN
fbem-6056	111	19	,	,	PUNCT
fbem-6056	111	20	lngdp	lngdp	NOUN
fbem-6056	111	21	,	,	PUNCT
fbem-6056	111	22	size	size	NOUN
fbem-6056	111	23	,	,	PUNCT
fbem-6056	111	24	lev	lev	NOUN
fbem-6056	111	25	,	,	PUNCT
fbem-6056	111	26	roa	roa	PROPN
fbem-6056	111	27	,	,	PUNCT
fbem-6056	111	28	cfo	cfo	NOUN
fbem-6056	111	29	and	and	CCONJ
fbem-6056	111	30	bank	bank	NOUN
fbem-6056	111	31	are	be	AUX
fbem-6056	111	32	winsorized	winsorize	VERB
fbem-6056	111	33	at	at	ADP
fbem-6056	111	34	1	1	NUM
fbem-6056	111	35	%	%	NOUN
fbem-6056	111	36	in	in	ADP
fbem-6056	111	37	the	the	DET
fbem-6056	111	38	regression	regression	NOUN
fbem-6056	111	39	model	model	NOUN
fbem-6056	111	40	.	.	PUNCT
fbem-6056	112	1	150	150	NUM
fbem-6056	112	2	table	table	NOUN
fbem-6056	112	3	2	2	NUM
fbem-6056	112	4	.	.	PUNCT
fbem-6056	112	5	definition	definition	NOUN
fbem-6056	112	6	and	and	CCONJ
fbem-6056	112	7	description	description	NOUN
fbem-6056	112	8	of	of	ADP
fbem-6056	112	9	variables	variable	NOUN
fbem-6056	112	10	variables	variable	VERB
fbem-6056	112	11	abbreviation	abbreviation	NOUN
fbem-6056	112	12	definition	definition	NOUN
fbem-6056	112	13	explained	explain	VERB
fbem-6056	112	14	variables	variable	NOUN
fbem-6056	112	15	commerical	commerical	ADJ
fbem-6056	112	16	credit	credit	NOUN
fbem-6056	112	17	tc	tc	ADP
fbem-6056	112	18	the	the	DET
fbem-6056	112	19	proportion	proportion	NOUN
fbem-6056	112	20	of	of	ADP
fbem-6056	112	21	accounts	account	NOUN
fbem-6056	112	22	payable	payable	ADJ
fbem-6056	112	23	in	in	ADP
fbem-6056	112	24	the	the	DET
fbem-6056	112	25	sales	sale	NOUN
fbem-6056	112	26	revenue	revenue	NOUN
fbem-6056	112	27	in	in	ADP
fbem-6056	112	28	the	the	DET
fbem-6056	112	29	year	year	NOUN
fbem-6056	112	30	following	follow	VERB
fbem-6056	112	31	occurrence	occurrence	NOUN
fbem-6056	112	32	of	of	ADP
fbem-6056	112	33	major	major	ADJ
fbem-6056	112	34	internal	internal	ADJ
fbem-6056	112	35	control	control	NOUN
fbem-6056	112	36	defects	defect	NOUN
fbem-6056	112	37	explanatory	explanatory	ADJ
fbem-6056	112	38	variables	variable	NOUN
fbem-6056	112	39	whether	whether	SCONJ
fbem-6056	112	40	there	there	PRON
fbem-6056	112	41	is	be	VERB
fbem-6056	112	42	punishment	punishment	NOUN
fbem-6056	112	43	due	due	ADP
fbem-6056	112	44	to	to	ADP
fbem-6056	112	45	financial	financial	ADJ
fbem-6056	112	46	violations	violation	NOUN
fbem-6056	112	47	finviolatio	finviolatio	NOUN
fbem-6056	112	48	n	n	CCONJ
fbem-6056	112	49	whether	whether	SCONJ
fbem-6056	112	50	the	the	DET
fbem-6056	112	51	enterprise	enterprise	NOUN
fbem-6056	112	52	is	be	AUX
fbem-6056	112	53	punished	punish	VERB
fbem-6056	112	54	due	due	ADP
fbem-6056	112	55	to	to	ADP
fbem-6056	112	56	financial	financial	ADJ
fbem-6056	112	57	violations	violation	NOUN
fbem-6056	112	58	.	.	PUNCT
fbem-6056	113	1	if	if	SCONJ
fbem-6056	113	2	it	it	PRON
fbem-6056	113	3	’s	’	VERB
fbem-6056	113	4	yes	yes	INTJ
fbem-6056	113	5	,	,	PUNCT
fbem-6056	113	6	the	the	DET
fbem-6056	113	7	value	value	NOUN
fbem-6056	113	8	is	be	AUX
fbem-6056	113	9	1	1	NUM
fbem-6056	113	10	;	;	PUNCT
fbem-6056	113	11	otherwise	otherwise	ADV
fbem-6056	113	12	,	,	PUNCT
fbem-6056	113	13	it	it	PRON
fbem-6056	113	14	is	be	AUX
fbem-6056	113	15	0	0	NUM
fbem-6056	113	16	.	.	PUNCT
fbem-6056	114	1	whether	whether	SCONJ
fbem-6056	114	2	there	there	PRON
fbem-6056	114	3	is	be	VERB
fbem-6056	114	4	financial	financial	ADJ
fbem-6056	114	5	restatement	restatement	NOUN
fbem-6056	114	6	events	event	NOUN
fbem-6056	114	7	if	if	SCONJ
fbem-6056	114	8	there	there	PRON
fbem-6056	114	9	is	be	VERB
fbem-6056	114	10	financial	financial	ADJ
fbem-6056	114	11	restatement	restatement	NOUN
fbem-6056	114	12	,	,	PUNCT
fbem-6056	114	13	the	the	DET
fbem-6056	114	14	value	value	NOUN
fbem-6056	114	15	is	be	AUX
fbem-6056	114	16	1	1	NUM
fbem-6056	114	17	;	;	PUNCT
fbem-6056	114	18	otherwise	otherwise	ADV
fbem-6056	114	19	,	,	PUNCT
fbem-6056	114	20	it	it	PRON
fbem-6056	114	21	is	be	AUX
fbem-6056	114	22	0	0	NUM
fbem-6056	114	23	.	.	PUNCT
fbem-6056	115	1	internal	internal	ADJ
fbem-6056	115	2	control	control	PROPN
fbem-6056	115	3	audit	audit	PROPN
fbem-6056	115	4	result	result	VERB
fbem-6056	115	5	ic_audit	ic_audit	VERB
fbem-6056	115	6	if	if	SCONJ
fbem-6056	115	7	there	there	PRON
fbem-6056	115	8	is	be	VERB
fbem-6056	115	9	a	a	DET
fbem-6056	115	10	major	major	ADJ
fbem-6056	115	11	control	control	NOUN
fbem-6056	115	12	defect	defect	NOUN
fbem-6056	115	13	,	,	PUNCT
fbem-6056	115	14	the	the	DET
fbem-6056	115	15	value	value	NOUN
fbem-6056	115	16	is	be	AUX
fbem-6056	115	17	1	1	NUM
fbem-6056	115	18	;	;	PUNCT
fbem-6056	115	19	otherwise	otherwise	ADV
fbem-6056	115	20	,	,	PUNCT
fbem-6056	115	21	it	it	PRON
fbem-6056	115	22	is	be	AUX
fbem-6056	115	23	0	0	NUM
fbem-6056	115	24	.	.	PUNCT
fbem-6056	116	1	internal	internal	PROPN
fbem-6056	116	2	control	control	PROPN
fbem-6056	116	3	selfassessment	selfassessment	PROPN
fbem-6056	116	4	result	result	PROPN
fbem-6056	116	5	ic_evaluat	ic_evaluat	VERB
fbem-6056	116	6	ion	ion	NOUN
fbem-6056	116	7	if	if	SCONJ
fbem-6056	116	8	there	there	PRON
fbem-6056	116	9	is	be	VERB
fbem-6056	116	10	a	a	DET
fbem-6056	116	11	major	major	ADJ
fbem-6056	116	12	control	control	NOUN
fbem-6056	116	13	defect	defect	NOUN
fbem-6056	116	14	,	,	PUNCT
fbem-6056	116	15	the	the	DET
fbem-6056	116	16	value	value	NOUN
fbem-6056	116	17	is	be	AUX
fbem-6056	116	18	1	1	NUM
fbem-6056	116	19	;	;	PUNCT
fbem-6056	116	20	otherwise	otherwise	ADV
fbem-6056	116	21	,	,	PUNCT
fbem-6056	116	22	it	it	PRON
fbem-6056	116	23	is	be	AUX
fbem-6056	116	24	0	0	NUM
fbem-6056	116	25	.	.	PUNCT
fbem-6056	117	1	whether	whether	SCONJ
fbem-6056	117	2	there	there	PRON
fbem-6056	117	3	is	be	VERB
fbem-6056	117	4	a	a	DET
fbem-6056	117	5	major	major	ADJ
fbem-6056	117	6	control	control	NOUN
fbem-6056	117	7	defect	defect	NOUN
fbem-6056	117	8	icmw	icmw	NOUN
fbem-6056	117	9	if	if	SCONJ
fbem-6056	117	10	the	the	DET
fbem-6056	117	11	value	value	NOUN
fbem-6056	117	12	of	of	ADP
fbem-6056	117	13	any	any	PRON
fbem-6056	117	14	of	of	ADP
fbem-6056	117	15	the	the	DET
fbem-6056	117	16	above	above	ADJ
fbem-6056	117	17	four	four	NUM
fbem-6056	117	18	variables	variable	NOUN
fbem-6056	117	19	is	be	AUX
fbem-6056	117	20	1	1	NUM
fbem-6056	117	21	,	,	PUNCT
fbem-6056	117	22	it	it	PRON
fbem-6056	117	23	is	be	AUX
fbem-6056	117	24	considered	consider	VERB
fbem-6056	117	25	that	that	SCONJ
fbem-6056	117	26	there	there	PRON
fbem-6056	117	27	is	be	VERB
fbem-6056	117	28	a	a	DET
fbem-6056	117	29	major	major	ADJ
fbem-6056	117	30	control	control	NOUN
fbem-6056	117	31	defect	defect	NOUN
fbem-6056	117	32	in	in	ADP
fbem-6056	117	33	the	the	DET
fbem-6056	117	34	year	year	NOUN
fbem-6056	117	35	and	and	CCONJ
fbem-6056	117	36	the	the	DET
fbem-6056	117	37	value	value	NOUN
fbem-6056	117	38	is	be	AUX
fbem-6056	117	39	1	1	NUM
fbem-6056	117	40	;	;	PUNCT
fbem-6056	117	41	otherwise	otherwise	ADV
fbem-6056	117	42	,	,	PUNCT
fbem-6056	117	43	it	it	PRON
fbem-6056	117	44	is	be	AUX
fbem-6056	117	45	0	0	NUM
fbem-6056	117	46	.	.	PUNCT
fbem-6056	118	1	control	control	NOUN
fbem-6056	118	2	variables	variable	VERB
fbem-6056	118	3	local	local	ADJ
fbem-6056	118	4	economic	economic	ADJ
fbem-6056	118	5	development	development	NOUN
fbem-6056	118	6	level	level	NOUN
fbem-6056	118	7	lngdp	lngdp	NOUN
fbem-6056	118	8	the	the	DET
fbem-6056	118	9	napierian	napierian	ADJ
fbem-6056	118	10	logarithm	logarithm	NOUN
fbem-6056	118	11	of	of	ADP
fbem-6056	118	12	gdp	gdp	NOUN
fbem-6056	118	13	per	per	ADP
fbem-6056	118	14	capital	capital	NOUN
fbem-6056	118	15	in	in	ADP
fbem-6056	118	16	the	the	DET
fbem-6056	118	17	area	area	NOUN
fbem-6056	118	18	where	where	SCONJ
fbem-6056	118	19	the	the	DET
fbem-6056	118	20	company	company	NOUN
fbem-6056	118	21	is	be	AUX
fbem-6056	118	22	located	locate	VERB
fbem-6056	118	23	.	.	PUNCT
fbem-6056	119	1	company	company	NOUN
fbem-6056	119	2	size	size	NOUN
fbem-6056	119	3	size	size	NOUN
fbem-6056	119	4	the	the	DET
fbem-6056	119	5	napierian	napierian	ADJ
fbem-6056	119	6	logarithm	logarithm	NOUN
fbem-6056	119	7	of	of	ADP
fbem-6056	119	8	the	the	DET
fbem-6056	119	9	closing	close	VERB
fbem-6056	119	10	total	total	ADJ
fbem-6056	119	11	assets	asset	NOUN
fbem-6056	119	12	debt	debt	NOUN
fbem-6056	119	13	level	level	NOUN
fbem-6056	119	14	lev	lev	NOUN
fbem-6056	119	15	the	the	DET
fbem-6056	119	16	ratio	ratio	NOUN
fbem-6056	119	17	of	of	ADP
fbem-6056	119	18	closing	close	VERB
fbem-6056	119	19	total	total	ADJ
fbem-6056	119	20	liabilities	liability	NOUN
fbem-6056	119	21	to	to	PART
fbem-6056	119	22	total	total	VERB
fbem-6056	119	23	assets	asset	NOUN
fbem-6056	119	24	profit	profit	NOUN
fbem-6056	119	25	level	level	NOUN
fbem-6056	119	26	roa	roa	NOUN
fbem-6056	119	27	the	the	DET
fbem-6056	119	28	rate	rate	NOUN
fbem-6056	119	29	of	of	ADP
fbem-6056	119	30	return	return	NOUN
fbem-6056	119	31	of	of	ADP
fbem-6056	119	32	total	total	ADJ
fbem-6056	119	33	assets	asset	NOUN
fbem-6056	119	34	calculated	calculate	VERB
fbem-6056	119	35	with	with	ADP
fbem-6056	119	36	net	net	ADJ
fbem-6056	119	37	profit	profit	NOUN
fbem-6056	119	38	operating	operating	NOUN
fbem-6056	119	39	activity	activity	NOUN
fbem-6056	119	40	cash	cash	NOUN
fbem-6056	119	41	flow	flow	NOUN
fbem-6056	119	42	cfo	cfo	VERB
fbem-6056	119	43	the	the	DET
fbem-6056	119	44	proportion	proportion	NOUN
fbem-6056	119	45	of	of	ADP
fbem-6056	119	46	operating	operate	VERB
fbem-6056	119	47	cash	cash	NOUN
fbem-6056	119	48	flow	flow	NOUN
fbem-6056	119	49	to	to	ADP
fbem-6056	119	50	the	the	DET
fbem-6056	119	51	closing	close	VERB
fbem-6056	119	52	total	total	ADJ
fbem-6056	119	53	assets	asset	NOUN
fbem-6056	119	54	loan	loan	NOUN
fbem-6056	119	55	level	level	NOUN
fbem-6056	119	56	industry	industry	NOUN
fbem-6056	119	57	year	year	NOUN
fbem-6056	119	58	bank	bank	NOUN
fbem-6056	119	59	i.ind	i.ind	PROPN
fbem-6056	119	60	i.year	i.year	ADV
fbem-6056	119	61	(	(	PUNCT
fbem-6056	119	62	long	long	ADJ
fbem-6056	119	63	-	-	PUNCT
fbem-6056	119	64	term	term	NOUN
fbem-6056	119	65	loan	loan	NOUN
fbem-6056	119	66	+	+	CCONJ
fbem-6056	119	67	short	short	ADJ
fbem-6056	119	68	-	-	PUNCT
fbem-6056	119	69	term	term	NOUN
fbem-6056	119	70	loan)/virtual	loan)/virtual	ADJ
fbem-6056	119	71	variable	variable	NOUN
fbem-6056	119	72	of	of	ADP
fbem-6056	119	73	total	total	ADJ
fbem-6056	119	74	assets	asset	NOUN
fbem-6056	119	75	of	of	ADP
fbem-6056	119	76	the	the	DET
fbem-6056	119	77	year	year	NOUN
fbem-6056	119	78	virtual	virtual	ADJ
fbem-6056	119	79	variable	variable	NOUN
fbem-6056	119	80	4	4	NUM
fbem-6056	119	81	.	.	PUNCT
fbem-6056	120	1	empirical	empirical	ADJ
fbem-6056	120	2	analysis	analysis	NOUN
fbem-6056	120	3	4.1	4.1	NUM
fbem-6056	120	4	.	.	PUNCT
fbem-6056	121	1	descriptive	descriptive	ADJ
fbem-6056	121	2	statistics	statistic	NOUN
fbem-6056	121	3	of	of	ADP
fbem-6056	121	4	the	the	DET
fbem-6056	121	5	5973	5973	NUM
fbem-6056	121	6	samples	sample	NOUN
fbem-6056	121	7	,	,	PUNCT
fbem-6056	121	8	593	593	NUM
fbem-6056	121	9	sampling	sampling	NOUN
fbem-6056	121	10	had	have	VERB
fbem-6056	121	11	major	major	ADJ
fbem-6056	121	12	internal	internal	ADJ
fbem-6056	121	13	control	control	NOUN
fbem-6056	121	14	defects	defect	NOUN
fbem-6056	121	15	,	,	PUNCT
fbem-6056	121	16	accounting	account	VERB
fbem-6056	121	17	for	for	ADP
fbem-6056	121	18	10.37	10.37	NUM
fbem-6056	121	19	%	%	NOUN
fbem-6056	121	20	.	.	PUNCT
fbem-6056	122	1	the	the	DET
fbem-6056	122	2	descriptive	descriptive	ADJ
fbem-6056	122	3	statistics	statistic	NOUN
fbem-6056	122	4	of	of	ADP
fbem-6056	122	5	all	all	DET
fbem-6056	122	6	samples	sample	NOUN
fbem-6056	122	7	and	and	CCONJ
fbem-6056	122	8	their	their	PRON
fbem-6056	122	9	classification	classification	NOUN
fbem-6056	122	10	by	by	ADP
fbem-6056	122	11	whether	whether	SCONJ
fbem-6056	122	12	there	there	PRON
fbem-6056	122	13	is	be	VERB
fbem-6056	122	14	a	a	DET
fbem-6056	122	15	major	major	ADJ
fbem-6056	122	16	internal	internal	ADJ
fbem-6056	122	17	control	control	NOUN
fbem-6056	122	18	defect	defect	NOUN
fbem-6056	122	19	are	be	AUX
fbem-6056	122	20	shown	show	VERB
fbem-6056	122	21	in	in	ADP
fbem-6056	122	22	tables	table	NOUN
fbem-6056	122	23	3	3	NUM
fbem-6056	122	24	and	and	CCONJ
fbem-6056	122	25	4	4	NUM
fbem-6056	122	26	below	below	ADV
fbem-6056	122	27	.	.	PUNCT
fbem-6056	123	1	all	all	DET
fbem-6056	123	2	continuous	continuous	ADJ
fbem-6056	123	3	variables	variable	NOUN
fbem-6056	123	4	are	be	AUX
fbem-6056	123	5	winsorized	winsorize	VERB
fbem-6056	123	6	at	at	ADP
fbem-6056	123	7	1	1	NUM
fbem-6056	123	8	%	%	NOUN
fbem-6056	123	9	.	.	PUNCT
fbem-6056	124	1	viewed	view	VERB
fbem-6056	124	2	from	from	ADP
fbem-6056	124	3	the	the	DET
fbem-6056	124	4	full	full	ADJ
fbem-6056	124	5	sample	sample	NOUN
fbem-6056	124	6	,	,	PUNCT
fbem-6056	124	7	the	the	DET
fbem-6056	124	8	mean	mean	ADJ
fbem-6056	124	9	value	value	NOUN
fbem-6056	124	10	of	of	ADP
fbem-6056	124	11	commercial	commercial	ADJ
fbem-6056	124	12	credit	credit	NOUN
fbem-6056	124	13	financing	financing	NOUN
fbem-6056	124	14	is	be	AUX
fbem-6056	124	15	0.1931	0.1931	NUM
fbem-6056	124	16	,	,	PUNCT
fbem-6056	124	17	and	and	CCONJ
fbem-6056	124	18	the	the	DET
fbem-6056	124	19	median	median	ADJ
fbem-6056	124	20	value	value	NOUN
fbem-6056	124	21	is	be	AUX
fbem-6056	124	22	0.1543	0.1543	NUM
fbem-6056	124	23	;	;	PUNCT
fbem-6056	124	24	the	the	DET
fbem-6056	124	25	mean	mean	ADJ
fbem-6056	124	26	value	value	NOUN
fbem-6056	124	27	of	of	ADP
fbem-6056	124	28	local	local	ADJ
fbem-6056	124	29	economic	economic	ADJ
fbem-6056	124	30	development	development	NOUN
fbem-6056	124	31	level	level	NOUN
fbem-6056	124	32	is	be	AUX
fbem-6056	124	33	15.3425	15.3425	NUM
fbem-6056	124	34	,	,	PUNCT
fbem-6056	124	35	and	and	CCONJ
fbem-6056	124	36	the	the	DET
fbem-6056	124	37	median	median	ADJ
fbem-6056	124	38	value	value	NOUN
fbem-6056	124	39	is	be	AUX
fbem-6056	124	40	13.2053	13.2053	NUM
fbem-6056	124	41	;	;	PUNCT
fbem-6056	124	42	after	after	ADP
fbem-6056	124	43	logarithmic	logarithmic	ADJ
fbem-6056	124	44	processing	processing	NOUN
fbem-6056	124	45	of	of	ADP
fbem-6056	124	46	the	the	DET
fbem-6056	124	47	size	size	NOUN
fbem-6056	124	48	of	of	ADP
fbem-6056	124	49	the	the	DET
fbem-6056	124	50	enterprise	enterprise	NOUN
fbem-6056	124	51	,	,	PUNCT
fbem-6056	124	52	the	the	DET
fbem-6056	124	53	mean	mean	ADJ
fbem-6056	124	54	value	value	NOUN
fbem-6056	124	55	is	be	AUX
fbem-6056	124	56	13.3388	13.3388	NUM
fbem-6056	124	57	,	,	PUNCT
fbem-6056	124	58	and	and	CCONJ
fbem-6056	124	59	the	the	DET
fbem-6056	124	60	median	median	ADJ
fbem-6056	124	61	value	value	NOUN
fbem-6056	124	62	is	be	AUX
fbem-6056	124	63	13.2053	13.2053	NUM
fbem-6056	124	64	,	,	PUNCT
fbem-6056	124	65	which	which	PRON
fbem-6056	124	66	is	be	AUX
fbem-6056	124	67	relatively	relatively	ADV
fbem-6056	124	68	close	close	ADJ
fbem-6056	124	69	with	with	ADP
fbem-6056	124	70	relatively	relatively	ADV
fbem-6056	124	71	small	small	ADJ
fbem-6056	124	72	standard	standard	ADJ
fbem-6056	124	73	deviation	deviation	NOUN
fbem-6056	124	74	of	of	ADP
fbem-6056	124	75	only	only	ADV
fbem-6056	124	76	1.4319	1.4319	NUM
fbem-6056	124	77	;	;	PUNCT
fbem-6056	124	78	the	the	DET
fbem-6056	124	79	mean	mean	ADJ
fbem-6056	124	80	value	value	NOUN
fbem-6056	124	81	of	of	ADP
fbem-6056	124	82	financial	financial	ADJ
fbem-6056	124	83	leverage	leverage	NOUN
fbem-6056	124	84	is	be	AUX
fbem-6056	124	85	49.6975	49.6975	NUM
fbem-6056	124	86	,	,	PUNCT
fbem-6056	124	87	and	and	CCONJ
fbem-6056	124	88	the	the	DET
fbem-6056	124	89	median	median	ADJ
fbem-6056	124	90	value	value	NOUN
fbem-6056	124	91	is	be	AUX
fbem-6056	124	92	49.7900	49.7900	NUM
fbem-6056	124	93	;	;	PUNCT
fbem-6056	124	94	the	the	DET
fbem-6056	124	95	average	average	ADJ
fbem-6056	124	96	return	return	NOUN
fbem-6056	124	97	on	on	ADP
fbem-6056	124	98	total	total	ADJ
fbem-6056	124	99	assets	asset	NOUN
fbem-6056	124	100	is	be	AUX
fbem-6056	124	101	3	3	NUM
fbem-6056	124	102	.	.	NUM
fbem-6056	124	103	5816	5816	NUM
fbem-6056	124	104	,	,	PUNCT
fbem-6056	124	105	with	with	ADP
fbem-6056	124	106	a	a	DET
fbem-6056	124	107	median	median	ADJ
fbem-6056	124	108	value	value	NOUN
fbem-6056	124	109	of	of	ADP
fbem-6056	124	110	3.0	3.0	NUM
fbem-6056	124	111	;	;	PUNCT
fbem-6056	124	112	the	the	DET
fbem-6056	124	113	average	average	ADJ
fbem-6056	124	114	proportion	proportion	NOUN
fbem-6056	124	115	of	of	ADP
fbem-6056	124	116	cash	cash	NOUN
fbem-6056	124	117	flow	flow	NOUN
fbem-6056	124	118	generated	generate	VERB
fbem-6056	124	119	by	by	ADP
fbem-6056	124	120	operating	operate	VERB
fbem-6056	124	121	activities	activity	NOUN
fbem-6056	124	122	to	to	ADP
fbem-6056	124	123	assets	asset	NOUN
fbem-6056	124	124	is	be	AUX
fbem-6056	124	125	0.0067	0.0067	NUM
fbem-6056	124	126	,	,	PUNCT
fbem-6056	124	127	with	with	ADP
fbem-6056	124	128	a	a	DET
fbem-6056	124	129	median	median	NOUN
fbem-6056	124	130	of	of	ADP
fbem-6056	124	131	0.0053	0.0053	NUM
fbem-6056	124	132	;	;	PUNCT
fbem-6056	124	133	the	the	DET
fbem-6056	124	134	average	average	ADJ
fbem-6056	124	135	value	value	NOUN
fbem-6056	124	136	of	of	ADP
fbem-6056	124	137	bank	bank	NOUN
fbem-6056	124	138	loans	loan	NOUN
fbem-6056	124	139	is	be	AUX
fbem-6056	124	140	0.1627	0.1627	NUM
fbem-6056	124	141	,	,	PUNCT
fbem-6056	124	142	with	with	ADP
fbem-6056	124	143	a	a	DET
fbem-6056	124	144	median	median	ADJ
fbem-6056	124	145	value	value	NOUN
fbem-6056	124	146	of	of	ADP
fbem-6056	124	147	0.1396	0.1396	NUM
fbem-6056	124	148	.	.	PUNCT
fbem-6056	125	1	compared	compare	VERB
fbem-6056	125	2	with	with	ADP
fbem-6056	125	3	companies	company	NOUN
fbem-6056	125	4	without	without	ADP
fbem-6056	125	5	major	major	ADJ
fbem-6056	125	6	defects	defect	NOUN
fbem-6056	125	7	,	,	PUNCT
fbem-6056	125	8	the	the	DET
fbem-6056	125	9	mean	mean	ADJ
fbem-6056	125	10	and	and	CCONJ
fbem-6056	125	11	median	median	ADJ
fbem-6056	125	12	values	value	NOUN
fbem-6056	125	13	of	of	ADP
fbem-6056	125	14	commercial	commercial	ADJ
fbem-6056	125	15	credit	credit	NOUN
fbem-6056	125	16	of	of	ADP
fbem-6056	125	17	companies	company	NOUN
fbem-6056	125	18	with	with	ADP
fbem-6056	125	19	major	major	ADJ
fbem-6056	125	20	internal	internal	ADJ
fbem-6056	125	21	control	control	NOUN
fbem-6056	125	22	defects	defect	NOUN
fbem-6056	125	23	are	be	AUX
fbem-6056	125	24	slightly	slightly	ADV
fbem-6056	125	25	smaller	small	ADJ
fbem-6056	125	26	,	,	PUNCT
fbem-6056	125	27	where	where	SCONJ
fbem-6056	125	28	there	there	PRON
fbem-6056	125	29	is	be	VERB
fbem-6056	125	30	smaller	small	ADJ
fbem-6056	125	31	company	company	NOUN
fbem-6056	125	32	size	size	NOUN
fbem-6056	125	33	(	(	PUNCT
fbem-6056	125	34	size	size	NOUN
fbem-6056	125	35	)	)	PUNCT
fbem-6056	125	36	,	,	PUNCT
fbem-6056	125	37	poorer	poor	ADJ
fbem-6056	125	38	profitability	profitability	NOUN
fbem-6056	125	39	(	(	PUNCT
fbem-6056	125	40	cfo	cfo	NOUN
fbem-6056	125	41	)	)	PUNCT
fbem-6056	125	42	,	,	PUNCT
fbem-6056	125	43	and	and	CCONJ
fbem-6056	125	44	less	less	ADJ
fbem-6056	125	45	cash	cash	NOUN
fbem-6056	125	46	flow	flow	NOUN
fbem-6056	125	47	of	of	ADP
fbem-6056	125	48	operating	operating	NOUN
fbem-6056	125	49	activities	activity	NOUN
fbem-6056	125	50	cash	cash	NOUN
fbem-6056	125	51	flow	flow	NOUN
fbem-6056	125	52	while	while	SCONJ
fbem-6056	125	53	both	both	DET
fbem-6056	125	54	debt	debt	NOUN
fbem-6056	125	55	level	level	NOUN
fbem-6056	125	56	(	(	PUNCT
fbem-6056	125	57	lev	lev	NOUN
fbem-6056	125	58	)	)	PUNCT
fbem-6056	125	59	and	and	CCONJ
fbem-6056	125	60	bank	bank	NOUN
fbem-6056	125	61	loans	loan	NOUN
fbem-6056	125	62	(	(	PUNCT
fbem-6056	125	63	bank	bank	NOUN
fbem-6056	125	64	)	)	PUNCT
fbem-6056	125	65	are	be	AUX
fbem-6056	125	66	both	both	PRON
fbem-6056	125	67	at	at	ADP
fbem-6056	125	68	a	a	DET
fbem-6056	125	69	higher	high	ADJ
fbem-6056	125	70	level	level	NOUN
fbem-6056	125	71	.	.	PUNCT
fbem-6056	126	1	the	the	DET
fbem-6056	126	2	above	above	ADJ
fbem-6056	126	3	descriptive	descriptive	ADJ
fbem-6056	126	4	statistical	statistical	ADJ
fbem-6056	126	5	are	be	AUX
fbem-6056	126	6	in	in	ADP
fbem-6056	126	7	line	line	NOUN
fbem-6056	126	8	with	with	ADP
fbem-6056	126	9	common	common	ADJ
fbem-6056	126	10	sense	sense	NOUN
fbem-6056	126	11	,	,	PUNCT
fbem-6056	126	12	indicating	indicate	VERB
fbem-6056	126	13	that	that	SCONJ
fbem-6056	126	14	the	the	DET
fbem-6056	126	15	selection	selection	NOUN
fbem-6056	126	16	of	of	ADP
fbem-6056	126	17	samples	sample	NOUN
fbem-6056	126	18	is	be	AUX
fbem-6056	126	19	relatively	relatively	ADV
fbem-6056	126	20	reasonable	reasonable	ADJ
fbem-6056	126	21	.	.	PUNCT
fbem-6056	127	1	table	table	NOUN
fbem-6056	127	2	3	3	NUM
fbem-6056	127	3	.	.	PUNCT
fbem-6056	127	4	descriptive	descriptive	ADJ
fbem-6056	127	5	statistics	statistic	NOUN
fbem-6056	127	6	of	of	ADP
fbem-6056	127	7	main	main	ADJ
fbem-6056	127	8	variables	variable	NOUN
fbem-6056	127	9	variables	variable	NOUN
fbem-6056	127	10	mean	mean	VERB
fbem-6056	127	11	value	value	NOUN
fbem-6056	127	12	median	median	NOUN
fbem-6056	127	13	value	value	NOUN
fbem-6056	127	14	standard	standard	ADJ
fbem-6056	127	15	deviation	deviation	NOUN
fbem-6056	127	16	maximum	maximum	ADJ
fbem-6056	127	17	value	value	NOUN
fbem-6056	127	18	minimum	minimum	NOUN
fbem-6056	127	19	value	value	NOUN
fbem-6056	127	20	tc	tc	X
fbem-6056	127	21	icmw	icmw	VERB
fbem-6056	127	22	0.1931	0.1931	NUM
fbem-6056	127	23	0.0619	0.0619	NUM
fbem-6056	127	24	0.1543	0.1543	NUM
fbem-6056	127	25	0.0000	0.0000	NUM
fbem-6056	127	26	0.1431	0.1431	NUM
fbem-6056	127	27	0.2410	0.2410	NUM
fbem-6056	127	28	0.5574	0.5574	NUM
fbem-6056	127	29	911.0000	911.0000	NUM
fbem-6056	127	30	0.0280	0.0280	NUM
fbem-6056	127	31	0.0000	0.0000	NUM
fbem-6056	127	32	lngdp	lngdp	NOUN
fbem-6056	127	33	15.3425	15.3425	NUM
fbem-6056	127	34	14.2300	14.2300	NUM
fbem-6056	127	35	7.9744	7.9744	NUM
fbem-6056	127	36	20.4875	20.4875	NUM
fbem-6056	127	37	9.2378	9.2378	NUM
fbem-6056	127	38	size	size	NOUN
fbem-6056	127	39	13.3388	13.3388	NUM
fbem-6056	127	40	13.2053	13.2053	NUM
fbem-6056	127	41	1.4319	1.4319	NUM
fbem-6056	127	42	17.3529	17.3529	NUM
fbem-6056	127	43	10.0947	10.0947	NUM
fbem-6056	127	44	lev	lev	PROPN
fbem-6056	127	45	49.6975	49.6975	NUM
fbem-6056	127	46	49.7900	49.7900	NUM
fbem-6056	127	47	21.3887	21.3887	NUM
fbem-6056	127	48	97.8000	97.8000	NUM
fbem-6056	127	49	7.0400	7.0400	NUM
fbem-6056	127	50	roa	roa	NOUN
fbem-6056	127	51	3.586916	3.586916	NUM
fbem-6056	127	52	3.0900	3.0900	NUM
fbem-6056	127	53	5.7910	5.7910	NUM
fbem-6056	127	54	21.61	21.61	NUM
fbem-6056	127	55	-17.68	-17.68	PROPN
fbem-6056	127	56	cfo	cfo	PROPN
fbem-6056	127	57	0.0067	0.0067	NUM
fbem-6056	127	58	0.0053	0.0053	NUM
fbem-6056	127	59	0.0052	0.0052	NUM
fbem-6056	127	60	0.0292	0.0292	NUM
fbem-6056	127	61	0.0006	0.0006	NUM
fbem-6056	127	62	bank	bank	NOUN
fbem-6056	127	63	0.1627	0.1627	NUM
fbem-6056	127	64	0.1396	0.1396	NUM
fbem-6056	127	65	0.1442	0.1442	NUM
fbem-6056	127	66	0.5900	0.5900	NUM
fbem-6056	127	67	0.0021	0.0021	NUM
fbem-6056	127	68	151	151	NUM
fbem-6056	127	69	table	table	NOUN
fbem-6056	127	70	4	4	NUM
fbem-6056	127	71	.	.	PUNCT
fbem-6056	127	72	descriptive	descriptive	ADJ
fbem-6056	127	73	statistics	statistic	NOUN
fbem-6056	127	74	of	of	ADP
fbem-6056	127	75	main	main	ADJ
fbem-6056	127	76	variables	variable	NOUN
fbem-6056	127	77	after	after	ADP
fbem-6056	127	78	grouping	group	VERB
fbem-6056	127	79	the	the	DET
fbem-6056	127	80	group	group	NOUN
fbem-6056	127	81	with	with	ADP
fbem-6056	127	82	major	major	ADJ
fbem-6056	127	83	defects	defect	NOUN
fbem-6056	127	84	the	the	DET
fbem-6056	127	85	group	group	NOUN
fbem-6056	127	86	without	without	ADP
fbem-6056	127	87	major	major	ADJ
fbem-6056	127	88	defects	defect	NOUN
fbem-6056	127	89	variables	variable	NOUN
fbem-6056	127	90	mean	mean	VERB
fbem-6056	127	91	value	value	NOUN
fbem-6056	127	92	median	median	NOUN
fbem-6056	127	93	value	value	NOUN
fbem-6056	127	94	standard	standard	ADJ
fbem-6056	127	95	deviation	deviation	NOUN
fbem-6056	127	96	mean	mean	NOUN
fbem-6056	127	97	value	value	NOUN
fbem-6056	127	98	median	median	NOUN
fbem-6056	127	99	value	value	NOUN
fbem-6056	127	100	standard	standard	ADJ
fbem-6056	127	101	deviation	deviation	NOUN
fbem-6056	127	102	tc	tc	X
fbem-6056	127	103	icmw	icmw	NOUN
fbem-6056	127	104	0.1923	0.1923	NUM
fbem-6056	127	105	1.0000	1.0000	NUM
fbem-6056	127	106	0.1541	0.1541	NUM
fbem-6056	127	107	1.0000	1.0000	NUM
fbem-6056	127	108	0.1420	0.1420	NUM
fbem-6056	127	109	0.0000	0.0000	NUM
fbem-6056	128	1	0.2065	0.2065	NUM
fbem-6056	128	2	0.0000	0.0000	NUM
fbem-6056	128	3	0.1574	0.1574	NUM
fbem-6056	128	4	0.0000	0.0000	NUM
fbem-6056	128	5	0.1585	0.1585	NUM
fbem-6056	128	6	0.0000	0.0000	NUM
fbem-6056	128	7	lngdp	lngdp	NOUN
fbem-6056	128	8	14.2300	14.2300	NUM
fbem-6056	128	9	13.6387	13.6387	NUM
fbem-6056	128	10	13.9844	13.9844	NUM
fbem-6056	128	11	16.9382	16.9382	NUM
fbem-6056	128	12	14.2546	14.2546	NUM
fbem-6056	128	13	14.2300	14.2300	NUM
fbem-6056	128	14	size	size	NOUN
fbem-6056	128	15	12.9237	12.9237	NUM
fbem-6056	128	16	12.8620	12.8620	NUM
fbem-6056	128	17	1.3194	1.3194	NUM
fbem-6056	128	18	13.3662	13.3662	NUM
fbem-6056	128	19	13.2254	13.2254	NUM
fbem-6056	128	20	1.4349	1.4349	NUM
fbem-6056	128	21	lev	lev	NOUN
fbem-6056	128	22	55.05163	55.05163	NUM
fbem-6056	128	23	56.0850	56.0850	NUM
fbem-6056	128	24	21.6051	21.6051	NUM
fbem-6056	128	25	49.3441	49.3441	NUM
fbem-6056	128	26	49.4700	49.4700	NUM
fbem-6056	128	27	21.3287	21.3287	NUM
fbem-6056	128	28	roa	roa	NOUN
fbem-6056	128	29	1.0790	1.0790	NUM
fbem-6056	128	30	1.4500	1.4500	NUM
fbem-6056	128	31	6.7158	6.7158	NUM
fbem-6056	128	32	3.7525	3.7525	NUM
fbem-6056	128	33	3.2200	3.2200	NUM
fbem-6056	128	34	5.6864	5.6864	NUM
fbem-6056	128	35	cfo	cfo	NOUN
fbem-6056	128	36	0.0062	0.0062	NUM
fbem-6056	128	37	0.0048	0.0048	NUM
fbem-6056	128	38	0.0050	0.0050	NUM
fbem-6056	128	39	0.0067	0.0067	NUM
fbem-6056	128	40	0.0053	0.0053	NUM
fbem-6056	128	41	0.0052	0.0052	NUM
fbem-6056	128	42	bank	bank	NOUN
fbem-6056	128	43	0.1897	0.1897	NUM
fbem-6056	128	44	0.1689	0.1689	NUM
fbem-6056	128	45	0.1500	0.1500	NUM
fbem-6056	128	46	0.1609	0.1609	NUM
fbem-6056	128	47	0.1378	0.1378	NUM
fbem-6056	128	48	0.1436	0.1436	NUM
fbem-6056	128	49	4.2	4.2	NUM
fbem-6056	128	50	.	.	PUNCT
fbem-6056	129	1	correlation	correlation	NOUN
fbem-6056	129	2	test	test	NOUN
fbem-6056	129	3	the	the	DET
fbem-6056	129	4	correlation	correlation	NOUN
fbem-6056	129	5	among	among	ADP
fbem-6056	129	6	the	the	DET
fbem-6056	129	7	variables	variable	NOUN
fbem-6056	129	8	is	be	AUX
fbem-6056	129	9	shown	show	VERB
fbem-6056	129	10	in	in	ADP
fbem-6056	129	11	table	table	NOUN
fbem-6056	129	12	5	5	NUM
fbem-6056	129	13	.	.	PUNCT
fbem-6056	130	1	there	there	PRON
fbem-6056	130	2	is	be	VERB
fbem-6056	130	3	significant	significant	ADJ
fbem-6056	130	4	correlation	correlation	NOUN
fbem-6056	130	5	between	between	ADP
fbem-6056	130	6	the	the	DET
fbem-6056	130	7	interpreted	interpret	VERB
fbem-6056	130	8	variable	variable	NOUN
fbem-6056	130	9	of	of	ADP
fbem-6056	130	10	commercial	commercial	ADJ
fbem-6056	130	11	credit	credit	NOUN
fbem-6056	130	12	tc	tc	NOUN
fbem-6056	130	13	and	and	CCONJ
fbem-6056	130	14	the	the	DET
fbem-6056	130	15	interpreted	interpret	VERB
fbem-6056	130	16	variable	variable	ADJ
fbem-6056	130	17	icmw	icmw	NOUN
fbem-6056	130	18	,	,	PUNCT
fbem-6056	130	19	indicating	indicate	VERB
fbem-6056	130	20	that	that	SCONJ
fbem-6056	130	21	both	both	CCONJ
fbem-6056	130	22	the	the	DET
fbem-6056	130	23	trust	trust	NOUN
fbem-6056	130	24	between	between	ADP
fbem-6056	130	25	an	an	DET
fbem-6056	130	26	enterprise	enterprise	NOUN
fbem-6056	130	27	and	and	CCONJ
fbem-6056	130	28	its	its	PRON
fbem-6056	130	29	trading	trading	NOUN
fbem-6056	130	30	partners	partner	NOUN
fbem-6056	130	31	and	and	CCONJ
fbem-6056	130	32	the	the	DET
fbem-6056	130	33	obtained	obtain	VERB
fbem-6056	130	34	commercial	commercial	ADJ
fbem-6056	130	35	credit	credit	NOUN
fbem-6056	130	36	financing	financing	NOUN
fbem-6056	130	37	will	will	AUX
fbem-6056	130	38	be	be	AUX
fbem-6056	130	39	reduced	reduce	VERB
fbem-6056	130	40	if	if	SCONJ
fbem-6056	130	41	there	there	PRON
fbem-6056	130	42	is	be	VERB
fbem-6056	130	43	a	a	DET
fbem-6056	130	44	major	major	ADJ
fbem-6056	130	45	internal	internal	ADJ
fbem-6056	130	46	control	control	NOUN
fbem-6056	130	47	defect	defect	NOUN
fbem-6056	130	48	.	.	PUNCT
fbem-6056	131	1	among	among	ADP
fbem-6056	131	2	the	the	DET
fbem-6056	131	3	control	control	NOUN
fbem-6056	131	4	variables	variable	NOUN
fbem-6056	131	5	,	,	PUNCT
fbem-6056	131	6	there	there	PRON
fbem-6056	131	7	is	be	VERB
fbem-6056	131	8	a	a	DET
fbem-6056	131	9	significant	significant	ADJ
fbem-6056	131	10	positive	positive	ADJ
fbem-6056	131	11	correlation	correlation	NOUN
fbem-6056	131	12	between	between	ADP
fbem-6056	131	13	tc	tc	NOUN
fbem-6056	131	14	and	and	CCONJ
fbem-6056	131	15	financial	financial	ADJ
fbem-6056	131	16	leverage	leverage	NOUN
fbem-6056	131	17	lev	lev	PROPN
fbem-6056	131	18	&	&	CCONJ
fbem-6056	131	19	bank	bank	PROPN
fbem-6056	131	20	loan	loan	PROPN
fbem-6056	131	21	bank	bank	PROPN
fbem-6056	131	22	,	,	PUNCT
fbem-6056	131	23	indicating	indicate	VERB
fbem-6056	131	24	that	that	SCONJ
fbem-6056	131	25	commercial	commercial	ADJ
fbem-6056	131	26	credit	credit	NOUN
fbem-6056	131	27	plays	play	VERB
fbem-6056	131	28	a	a	DET
fbem-6056	131	29	role	role	NOUN
fbem-6056	131	30	of	of	ADP
fbem-6056	131	31	alternative	alternative	ADJ
fbem-6056	131	32	financing	financing	NOUN
fbem-6056	131	33	;	;	PUNCT
fbem-6056	131	34	there	there	PRON
fbem-6056	131	35	is	be	VERB
fbem-6056	131	36	a	a	DET
fbem-6056	131	37	significant	significant	ADJ
fbem-6056	131	38	positive	positive	ADJ
fbem-6056	131	39	correlation	correlation	NOUN
fbem-6056	131	40	between	between	ADP
fbem-6056	131	41	tc	tc	NOUN
fbem-6056	131	42	and	and	CCONJ
fbem-6056	131	43	the	the	DET
fbem-6056	131	44	rate	rate	NOUN
fbem-6056	131	45	of	of	ADP
fbem-6056	131	46	return	return	NOUN
fbem-6056	131	47	on	on	ADP
fbem-6056	131	48	total	total	ADJ
fbem-6056	131	49	assets	asset	NOUN
fbem-6056	131	50	&	&	CCONJ
fbem-6056	131	51	operating	operating	NOUN
fbem-6056	131	52	activities	activity	NOUN
fbem-6056	131	53	cash	cash	NOUN
fbem-6056	131	54	flow	flow	NOUN
fbem-6056	131	55	cfo	cfo	PROPN
fbem-6056	131	56	,	,	PUNCT
fbem-6056	131	57	indicating	indicate	VERB
fbem-6056	131	58	that	that	SCONJ
fbem-6056	131	59	trading	trading	NOUN
fbem-6056	131	60	partners	partner	NOUN
fbem-6056	131	61	will	will	AUX
fbem-6056	131	62	give	give	VERB
fbem-6056	131	63	feedback	feedback	NOUN
fbem-6056	131	64	on	on	ADP
fbem-6056	131	65	the	the	DET
fbem-6056	131	66	positive	positive	ADJ
fbem-6056	131	67	financial	financial	ADJ
fbem-6056	131	68	information	information	NOUN
fbem-6056	131	69	of	of	ADP
fbem-6056	131	70	the	the	DET
fbem-6056	131	71	enterprise	enterprise	NOUN
fbem-6056	131	72	and	and	CCONJ
fbem-6056	131	73	release	release	VERB
fbem-6056	131	74	more	more	ADJ
fbem-6056	131	75	commercial	commercial	ADJ
fbem-6056	131	76	credit	credit	NOUN
fbem-6056	131	77	financing	financing	NOUN
fbem-6056	131	78	.	.	PUNCT
fbem-6056	132	1	the	the	DET
fbem-6056	132	2	above	above	ADJ
fbem-6056	132	3	observations	observation	NOUN
fbem-6056	132	4	are	be	AUX
fbem-6056	132	5	in	in	ADP
fbem-6056	132	6	line	line	NOUN
fbem-6056	132	7	with	with	ADP
fbem-6056	132	8	our	our	PRON
fbem-6056	132	9	previous	previous	ADJ
fbem-6056	132	10	analysis	analysis	NOUN
fbem-6056	132	11	.	.	PUNCT
fbem-6056	133	1	there	there	PRON
fbem-6056	133	2	are	be	VERB
fbem-6056	133	3	relatively	relatively	ADV
fbem-6056	133	4	less	less	ADJ
fbem-6056	133	5	correlations	correlation	NOUN
fbem-6056	133	6	among	among	ADP
fbem-6056	133	7	the	the	DET
fbem-6056	133	8	rest	rest	NOUN
fbem-6056	133	9	variables	variable	NOUN
fbem-6056	133	10	,	,	PUNCT
fbem-6056	133	11	indicating	indicate	VERB
fbem-6056	133	12	that	that	SCONJ
fbem-6056	133	13	the	the	DET
fbem-6056	133	14	setting	setting	NOUN
fbem-6056	133	15	of	of	ADP
fbem-6056	133	16	control	control	NOUN
fbem-6056	133	17	variables	variable	NOUN
fbem-6056	133	18	is	be	AUX
fbem-6056	133	19	relatively	relatively	ADV
fbem-6056	133	20	reasonable	reasonable	ADJ
fbem-6056	133	21	.	.	PUNCT
fbem-6056	134	1	table	table	NOUN
fbem-6056	134	2	5	5	NUM
fbem-6056	134	3	.	.	PUNCT
fbem-6056	135	1	correlation	correlation	NOUN
fbem-6056	135	2	coefficients	coefficient	NOUN
fbem-6056	135	3	among	among	ADP
fbem-6056	135	4	variables	variable	NOUN
fbem-6056	135	5	tc	tc	PROPN
fbem-6056	135	6	icmw	icmw	PROPN
fbem-6056	135	7	lngdp	lngdp	NOUN
fbem-6056	135	8	size	size	NOUN
fbem-6056	135	9	lev	lev	PROPN
fbem-6056	135	10	roa	roa	PROPN
fbem-6056	135	11	cfo	cfo	PROPN
fbem-6056	135	12	bank	bank	PROPN
fbem-6056	135	13	tc	tc	NOUN
fbem-6056	135	14	1	1	NUM
fbem-6056	135	15	icmw	icmw	NOUN
fbem-6056	135	16	0.1294	0.1294	NUM
fbem-6056	135	17	*	*	PUNCT
fbem-6056	135	18	*	*	PUNCT
fbem-6056	135	19	*	*	SYM
fbem-6056	135	20	1	1	NUM
fbem-6056	135	21	lngdp	lngdp	NOUN
fbem-6056	135	22	0.0234	0.0234	NUM
fbem-6056	135	23	-0.0589	-0.0589	NOUN
fbem-6056	135	24	1	1	NUM
fbem-6056	135	25	size	size	NOUN
fbem-6056	135	26	0.0859	0.0859	NUM
fbem-6056	135	27	*	*	NOUN
fbem-6056	136	1	0.0745	0.0745	NUM
fbem-6056	136	2	*	*	PUNCT
fbem-6056	136	3	*	*	PUNCT
fbem-6056	136	4	*	*	PUNCT
fbem-6056	136	5	0.0125	0.0125	NUM
fbem-6056	136	6	1	1	NUM
fbem-6056	136	7	lev	lev	NOUN
fbem-6056	136	8	0.3264	0.3264	NUM
fbem-6056	136	9	*	*	PUNCT
fbem-6056	136	10	*	*	PUNCT
fbem-6056	136	11	*	*	PUNCT
fbem-6056	136	12	0.0643	0.0643	NUM
fbem-6056	136	13	*	*	PUNCT
fbem-6056	136	14	*	*	PUNCT
fbem-6056	136	15	*	*	PUNCT
fbem-6056	136	16	-0.0498	-0.0498	NOUN
fbem-6056	137	1	0.3833	0.3833	NUM
fbem-6056	137	2	1	1	NUM
fbem-6056	137	3	roa	roa	NOUN
fbem-6056	137	4	0.2692	0.2692	NUM
fbem-6056	137	5	*	*	PUNCT
fbem-6056	137	6	*	*	PUNCT
fbem-6056	137	7	*	*	PROPN
fbem-6056	137	8	-0.1113	-0.1113	NOUN
fbem-6056	137	9	0.0079	0.0079	NUM
fbem-6056	137	10	*	*	PROPN
fbem-6056	137	11	*	*	PROPN
fbem-6056	137	12	0.0173	0.0173	NUM
fbem-6056	137	13	-0.4256	-0.4256	NOUN
fbem-6056	137	14	1	1	NUM
fbem-6056	137	15	cfo	cfo	VERB
fbem-6056	137	16	0.3831	0.3831	NUM
fbem-6056	137	17	*	*	PUNCT
fbem-6056	137	18	*	*	PUNCT
fbem-6056	137	19	*	*	PUNCT
fbem-6056	137	20	-0.0204	-0.0204	NOUN
fbem-6056	137	21	0.2452	0.2452	NUM
fbem-6056	137	22	0.0042	0.0042	NUM
fbem-6056	137	23	0.0656	0.0656	NUM
fbem-6056	137	24	*	*	PUNCT
fbem-6056	137	25	*	*	PUNCT
fbem-6056	137	26	*	*	PUNCT
fbem-6056	137	27	0.1148	0.1148	NUM
fbem-6056	137	28	1	1	NUM
fbem-6056	137	29	bank	bank	NOUN
fbem-6056	137	30	0.0352	0.0352	NUM
fbem-6056	137	31	*	*	PUNCT
fbem-6056	137	32	*	*	PUNCT
fbem-6056	137	33	*	*	PUNCT
fbem-6056	137	34	-0.0482	-0.0482	PROPN
fbem-6056	137	35	0.0304	0.0304	NUM
fbem-6056	137	36	0.2994	0.2994	NUM
fbem-6056	137	37	0.6500	0.6500	NUM
fbem-6056	137	38	0.3684	0.3684	NUM
fbem-6056	137	39	0.0669	0.0669	NUM
fbem-6056	137	40	*	*	PUNCT
fbem-6056	137	41	*	*	PROPN
fbem-6056	137	42	1	1	NUM
fbem-6056	137	43	4.3	4.3	NUM
fbem-6056	137	44	.	.	PUNCT
fbem-6056	138	1	regression	regression	VERB
fbem-6056	138	2	analysis	analysis	NOUN
fbem-6056	138	3	results	result	NOUN
fbem-6056	138	4	in	in	ADP
fbem-6056	138	5	this	this	DET
fbem-6056	138	6	paper	paper	NOUN
fbem-6056	138	7	,	,	PUNCT
fbem-6056	138	8	regression	regression	VERB
fbem-6056	138	9	analysis	analysis	NOUN
fbem-6056	138	10	is	be	AUX
fbem-6056	138	11	carried	carry	VERB
fbem-6056	138	12	out	out	ADP
fbem-6056	138	13	with	with	ADP
fbem-6056	138	14	stata14.2	stata14.2	NUM
fbem-6056	138	15	.	.	PUNCT
fbem-6056	139	1	the	the	DET
fbem-6056	139	2	model	model	NOUN
fbem-6056	139	3	used	use	VERB
fbem-6056	139	4	is	be	AUX
fbem-6056	139	5	a	a	DET
fbem-6056	139	6	fixed	fix	VERB
fbem-6056	139	7	effect	effect	NOUN
fbem-6056	139	8	model	model	NOUN
fbem-6056	139	9	commonly	commonly	ADV
fbem-6056	139	10	used	use	VERB
fbem-6056	139	11	in	in	ADP
fbem-6056	139	12	processing	processing	NOUN
fbem-6056	139	13	panel	panel	NOUN
fbem-6056	139	14	data	datum	NOUN
fbem-6056	139	15	,	,	PUNCT
fbem-6056	139	16	with	with	ADP
fbem-6056	139	17	hetero	hetero	NOUN
fbem-6056	139	18	variance	variance	NOUN
fbem-6056	139	19	adjustment	adjustment	NOUN
fbem-6056	139	20	.	.	PUNCT
fbem-6056	140	1	in	in	ADP
fbem-6056	140	2	addition	addition	NOUN
fbem-6056	140	3	to	to	PART
fbem-6056	140	4	regression	regression	VERB
fbem-6056	140	5	analysis	analysis	NOUN
fbem-6056	140	6	of	of	ADP
fbem-6056	140	7	the	the	DET
fbem-6056	140	8	sample	sample	NOUN
fbem-6056	140	9	as	as	ADP
fbem-6056	140	10	a	a	DET
fbem-6056	140	11	whole	whole	NOUN
fbem-6056	140	12	,	,	PUNCT
fbem-6056	140	13	in	in	ADP
fbem-6056	140	14	order	order	NOUN
fbem-6056	140	15	to	to	PART
fbem-6056	140	16	verify	verify	VERB
fbem-6056	140	17	hypothesis	hypothesis	NOUN
fbem-6056	140	18	2	2	NUM
fbem-6056	140	19	and	and	CCONJ
fbem-6056	140	20	analyze	analyze	VERB
fbem-6056	140	21	whether	whether	SCONJ
fbem-6056	140	22	there	there	PRON
fbem-6056	140	23	is	be	VERB
fbem-6056	140	24	different	different	ADJ
fbem-6056	140	25	impact	impact	NOUN
fbem-6056	140	26	of	of	ADP
fbem-6056	140	27	internal	internal	ADJ
fbem-6056	140	28	control	control	NOUN
fbem-6056	140	29	defects	defect	NOUN
fbem-6056	140	30	on	on	ADP
fbem-6056	140	31	stateowned	stateowne	VERB
fbem-6056	140	32	and	and	CCONJ
fbem-6056	140	33	private	private	ADJ
fbem-6056	140	34	enterprises	enterprise	NOUN
fbem-6056	140	35	,	,	PUNCT
fbem-6056	140	36	the	the	DET
fbem-6056	140	37	samples	sample	NOUN
fbem-6056	140	38	were	be	AUX
fbem-6056	140	39	classified	classify	VERB
fbem-6056	140	40	into	into	ADP
fbem-6056	140	41	private	private	ADJ
fbem-6056	140	42	enterprises	enterprise	NOUN
fbem-6056	140	43	and	and	CCONJ
fbem-6056	140	44	foreign	foreign	ADJ
fbem-6056	140	45	-	-	PUNCT
fbem-6056	140	46	funded	fund	VERB
fbem-6056	140	47	enterprises	enterprise	NOUN
fbem-6056	140	48	based	base	VERB
fbem-6056	140	49	on	on	ADP
fbem-6056	140	50	their	their	PRON
fbem-6056	140	51	nature	nature	NOUN
fbem-6056	140	52	as	as	ADP
fbem-6056	140	53	per	per	ADP
fbem-6056	140	54	classification	classification	NOUN
fbem-6056	140	55	by	by	ADP
fbem-6056	140	56	china	china	PROPN
fbem-6056	140	57	securities	securities	PROPN
fbem-6056	140	58	regulatory	regulatory	PROPN
fbem-6056	140	59	commission	commission	PROPN
fbem-6056	140	60	.	.	PUNCT
fbem-6056	141	1	central	central	ADJ
fbem-6056	141	2	state	state	NOUN
fbem-6056	141	3	-	-	PUNCT
fbem-6056	141	4	owned	own	VERB
fbem-6056	141	5	enterprises	enterprise	NOUN
fbem-6056	141	6	and	and	CCONJ
fbem-6056	141	7	local	local	ADJ
fbem-6056	141	8	state	state	NOUN
fbem-6056	141	9	-	-	PUNCT
fbem-6056	141	10	owned	own	VERB
fbem-6056	141	11	enterprises	enterprise	NOUN
fbem-6056	141	12	are	be	AUX
fbem-6056	141	13	classified	classify	VERB
fbem-6056	141	14	into	into	ADP
fbem-6056	141	15	state	state	NOUN
fbem-6056	141	16	-	-	PUNCT
fbem-6056	141	17	owned	own	VERB
fbem-6056	141	18	enterprises	enterprise	NOUN
fbem-6056	141	19	,	,	PUNCT
fbem-6056	141	20	and	and	CCONJ
fbem-6056	141	21	the	the	DET
fbem-6056	141	22	rest	rest	NOUN
fbem-6056	141	23	enterprises	enterprise	NOUN
fbem-6056	141	24	are	be	AUX
fbem-6056	141	25	classified	classify	VERB
fbem-6056	141	26	into	into	ADP
fbem-6056	141	27	private	private	ADJ
fbem-6056	141	28	enterprises	enterprise	NOUN
fbem-6056	141	29	.	.	PUNCT
fbem-6056	142	1	regression	regression	NOUN
fbem-6056	142	2	analysis	analysis	NOUN
fbem-6056	142	3	was	be	AUX
fbem-6056	142	4	performed	perform	VERB
fbem-6056	142	5	on	on	ADP
fbem-6056	142	6	foregoing	forego	VERB
fbem-6056	142	7	groups	group	NOUN
fbem-6056	142	8	,	,	PUNCT
fbem-6056	142	9	separately	separately	ADV
fbem-6056	142	10	,	,	PUNCT
fbem-6056	142	11	and	and	CCONJ
fbem-6056	142	12	the	the	DET
fbem-6056	142	13	final	final	ADJ
fbem-6056	142	14	regression	regression	NOUN
fbem-6056	142	15	results	result	NOUN
fbem-6056	142	16	are	be	AUX
fbem-6056	142	17	shown	show	VERB
fbem-6056	142	18	in	in	ADP
fbem-6056	142	19	table	table	NOUN
fbem-6056	142	20	6	6	NUM
fbem-6056	142	21	.	.	PUNCT
fbem-6056	143	1	for	for	ADP
fbem-6056	143	2	the	the	DET
fbem-6056	143	3	full	full	ADJ
fbem-6056	143	4	samples	sample	NOUN
fbem-6056	143	5	,	,	PUNCT
fbem-6056	143	6	the	the	DET
fbem-6056	143	7	coefficient	coefficient	NOUN
fbem-6056	143	8	of	of	ADP
fbem-6056	143	9	the	the	DET
fbem-6056	143	10	explanatory	explanatory	ADJ
fbem-6056	143	11	variable	variable	ADJ
fbem-6056	143	12	icmw	icmw	NOUN
fbem-6056	143	13	is	be	AUX
fbem-6056	143	14	negative	negative	ADJ
fbem-6056	143	15	and	and	CCONJ
fbem-6056	143	16	significant	significant	ADJ
fbem-6056	143	17	at	at	ADP
fbem-6056	143	18	the	the	DET
fbem-6056	143	19	1	1	NUM
fbem-6056	143	20	%	%	NOUN
fbem-6056	143	21	level	level	NOUN
fbem-6056	143	22	,	,	PUNCT
fbem-6056	143	23	with	with	ADP
fbem-6056	143	24	a	a	DET
fbem-6056	143	25	p	p	NOUN
fbem-6056	143	26	value	value	NOUN
fbem-6056	143	27	of	of	ADP
fbem-6056	143	28	0.002	0.002	NUM
fbem-6056	143	29	.	.	PUNCT
fbem-6056	144	1	this	this	PRON
fbem-6056	144	2	indicates	indicate	VERB
fbem-6056	144	3	that	that	SCONJ
fbem-6056	144	4	internal	internal	ADJ
fbem-6056	144	5	control	control	NOUN
fbem-6056	144	6	defects	defect	NOUN
fbem-6056	144	7	affect	affect	VERB
fbem-6056	144	8	the	the	DET
fbem-6056	144	9	quality	quality	NOUN
fbem-6056	144	10	of	of	ADP
fbem-6056	144	11	financial	financial	ADJ
fbem-6056	144	12	statements	statement	NOUN
fbem-6056	144	13	,	,	PUNCT
fbem-6056	144	14	worsen	worsen	VERB
fbem-6056	144	15	the	the	DET
fbem-6056	144	16	information	information	NOUN
fbem-6056	144	17	asymmetry	asymmetry	NOUN
fbem-6056	144	18	between	between	ADP
fbem-6056	144	19	an	an	DET
fbem-6056	144	20	enterprise	enterprise	NOUN
fbem-6056	144	21	and	and	CCONJ
fbem-6056	144	22	its	its	PRON
fbem-6056	144	23	trading	trading	NOUN
fbem-6056	144	24	partners	partner	NOUN
fbem-6056	144	25	,	,	PUNCT
fbem-6056	144	26	aggravate	aggravate	VERB
fbem-6056	144	27	reverse	reverse	ADJ
fbem-6056	144	28	selection	selection	NOUN
fbem-6056	144	29	and	and	CCONJ
fbem-6056	144	30	agency	agency	NOUN
fbem-6056	144	31	problems	problem	NOUN
fbem-6056	144	32	,	,	PUNCT
fbem-6056	144	33	and	and	CCONJ
fbem-6056	144	34	reduce	reduce	VERB
fbem-6056	144	35	the	the	DET
fbem-6056	144	36	credit	credit	NOUN
fbem-6056	144	37	level	level	NOUN
fbem-6056	144	38	of	of	ADP
fbem-6056	144	39	the	the	DET
fbem-6056	144	40	enterprise	enterprise	NOUN
fbem-6056	144	41	,	,	PUNCT
fbem-6056	144	42	thereby	thereby	ADV
fbem-6056	144	43	reducing	reduce	VERB
fbem-6056	144	44	the	the	DET
fbem-6056	144	45	credit	credit	NOUN
fbem-6056	144	46	line	line	NOUN
fbem-6056	144	47	of	of	ADP
fbem-6056	144	48	commercial	commercial	ADJ
fbem-6056	144	49	financing	financing	NOUN
fbem-6056	144	50	.	.	PUNCT
fbem-6056	145	1	therefore	therefore	ADV
fbem-6056	145	2	,	,	PUNCT
fbem-6056	145	3	hypothesis	hypothesis	NOUN
fbem-6056	145	4	1	1	NUM
fbem-6056	145	5	is	be	AUX
fbem-6056	145	6	verified	verify	VERB
fbem-6056	145	7	.	.	PUNCT
fbem-6056	146	1	among	among	ADP
fbem-6056	146	2	the	the	DET
fbem-6056	146	3	control	control	NOUN
fbem-6056	146	4	variables	variable	NOUN
fbem-6056	146	5	,	,	PUNCT
fbem-6056	146	6	there	there	PRON
fbem-6056	146	7	is	be	VERB
fbem-6056	146	8	significant	significant	ADJ
fbem-6056	146	9	negative	negative	ADJ
fbem-6056	146	10	correlation	correlation	NOUN
fbem-6056	146	11	between	between	ADP
fbem-6056	146	12	bank	bank	NOUN
fbem-6056	146	13	loan	loan	NOUN
fbem-6056	146	14	ban	ban	NOUN
fbem-6056	146	15	and	and	CCONJ
fbem-6056	146	16	commercial	commercial	ADJ
fbem-6056	146	17	credit	credit	NOUN
fbem-6056	146	18	,	,	PUNCT
fbem-6056	146	19	proving	prove	VERB
fbem-6056	146	20	the	the	DET
fbem-6056	146	21	alternative	alternative	ADJ
fbem-6056	146	22	financing	financing	NOUN
fbem-6056	146	23	theory	theory	NOUN
fbem-6056	146	24	,	,	PUNCT
fbem-6056	146	25	that	that	ADV
fbem-6056	146	26	is	is	ADV
fbem-6056	146	27	,	,	PUNCT
fbem-6056	146	28	companies	company	NOUN
fbem-6056	146	29	without	without	ADP
fbem-6056	146	30	sufficient	sufficient	ADJ
fbem-6056	146	31	bank	bank	NOUN
fbem-6056	146	32	loans	loan	NOUN
fbem-6056	146	33	are	be	AUX
fbem-6056	146	34	more	more	ADV
fbem-6056	146	35	apt	apt	ADJ
fbem-6056	146	36	to	to	PART
fbem-6056	146	37	finance	finance	VERB
fbem-6056	146	38	through	through	ADP
fbem-6056	146	39	commercial	commercial	ADJ
fbem-6056	146	40	credit	credit	NOUN
fbem-6056	146	41	.	.	PUNCT
fbem-6056	147	1	the	the	DET
fbem-6056	147	2	significant	significant	ADJ
fbem-6056	147	3	negative	negative	ADJ
fbem-6056	147	4	correlation	correlation	NOUN
fbem-6056	147	5	with	with	ADP
fbem-6056	147	6	the	the	DET
fbem-6056	147	7	operating	operate	VERB
fbem-6056	147	8	activities	activity	NOUN
fbem-6056	147	9	cash	cash	NOUN
fbem-6056	147	10	flow	flow	NOUN
fbem-6056	147	11	cfo	cfo	NOUN
fbem-6056	147	12	indicates	indicate	VERB
fbem-6056	147	13	that	that	SCONJ
fbem-6056	147	14	companies	company	NOUN
fbem-6056	147	15	with	with	ADP
fbem-6056	147	16	sufficient	sufficient	ADJ
fbem-6056	147	17	operating	operating	NOUN
fbem-6056	147	18	activities	activity	NOUN
fbem-6056	147	19	cash	cash	NOUN
fbem-6056	147	20	flow	flow	NOUN
fbem-6056	147	21	do	do	AUX
fbem-6056	147	22	not	not	PART
fbem-6056	147	23	need	need	VERB
fbem-6056	147	24	excessive	excessive	ADJ
fbem-6056	147	25	commercial	commercial	ADJ
fbem-6056	147	26	credit	credit	NOUN
fbem-6056	147	27	financing	financing	NOUN
fbem-6056	147	28	comparatively	comparatively	ADV
fbem-6056	147	29	.	.	PUNCT
fbem-6056	148	1	similarly	similarly	ADV
fbem-6056	148	2	,	,	PUNCT
fbem-6056	148	3	the	the	DET
fbem-6056	148	4	significant	significant	ADJ
fbem-6056	148	5	positive	positive	ADJ
fbem-6056	148	6	correlation	correlation	NOUN
fbem-6056	148	7	with	with	ADP
fbem-6056	148	8	the	the	DET
fbem-6056	148	9	regional	regional	ADJ
fbem-6056	148	10	economic	economic	ADJ
fbem-6056	148	11	development	development	NOUN
fbem-6056	148	12	lngdp	lngdp	NOUN
fbem-6056	148	13	indicates	indicate	VERB
fbem-6056	148	14	that	that	SCONJ
fbem-6056	148	15	the	the	DET
fbem-6056	148	16	more	more	ADV
fbem-6056	148	17	prosperous	prosperous	ADJ
fbem-6056	148	18	the	the	DET
fbem-6056	148	19	area	area	NOUN
fbem-6056	148	20	in	in	ADP
fbem-6056	148	21	which	which	PRON
fbem-6056	148	22	the	the	DET
fbem-6056	148	23	company	company	NOUN
fbem-6056	148	24	is	be	AUX
fbem-6056	148	25	located	locate	VERB
fbem-6056	148	26	,	,	PUNCT
fbem-6056	148	27	the	the	DET
fbem-6056	148	28	more	more	ADV
fbem-6056	148	29	common	common	ADJ
fbem-6056	148	30	it	it	PRON
fbem-6056	148	31	is	be	AUX
fbem-6056	148	32	for	for	SCONJ
fbem-6056	148	33	the	the	DET
fbem-6056	148	34	company	company	NOUN
fbem-6056	148	35	and	and	CCONJ
fbem-6056	148	36	its	its	PRON
fbem-6056	148	37	trading	trading	NOUN
fbem-6056	148	38	partners	partner	NOUN
fbem-6056	148	39	to	to	PART
fbem-6056	148	40	trade	trade	VERB
fbem-6056	148	41	on	on	ADP
fbem-6056	148	42	credit	credit	NOUN
fbem-6056	148	43	and	and	CCONJ
fbem-6056	148	44	the	the	DET
fbem-6056	148	45	more	more	ADV
fbem-6056	148	46	corresponding	corresponding	ADJ
fbem-6056	148	47	commercial	commercial	ADJ
fbem-6056	148	48	credit	credit	NOUN
fbem-6056	148	49	financing	financing	NOUN
fbem-6056	148	50	.	.	PUNCT
fbem-6056	149	1	furthermore	furthermore	ADV
fbem-6056	149	2	,	,	PUNCT
fbem-6056	149	3	the	the	PRON
fbem-6056	149	4	larger	large	ADJ
fbem-6056	149	5	the	the	DET
fbem-6056	149	6	company	company	NOUN
fbem-6056	149	7	size	size	NOUN
fbem-6056	149	8	,	,	PUNCT
fbem-6056	149	9	the	the	PRON
fbem-6056	149	10	stronger	strong	ADJ
fbem-6056	149	11	its	its	PRON
fbem-6056	149	12	bargaining	bargaining	NOUN
fbem-6056	149	13	power	power	NOUN
fbem-6056	149	14	in	in	ADP
fbem-6056	149	15	signing	sign	VERB
fbem-6056	149	16	contracts	contract	NOUN
fbem-6056	149	17	with	with	ADP
fbem-6056	149	18	suppliers	supplier	NOUN
fbem-6056	149	19	and	and	CCONJ
fbem-6056	149	20	the	the	DET
fbem-6056	149	21	more	more	ADV
fbem-6056	149	22	commercial	commercial	ADJ
fbem-6056	149	23	credit	credit	NOUN
fbem-6056	149	24	financing	financing	NOUN
fbem-6056	149	25	is	be	AUX
fbem-6056	149	26	obtained	obtain	VERB
fbem-6056	149	27	.	.	PUNCT
fbem-6056	150	1	it	it	PRON
fbem-6056	150	2	was	be	AUX
fbem-6056	150	3	surprising	surprising	ADJ
fbem-6056	150	4	that	that	SCONJ
fbem-6056	150	5	in	in	ADP
fbem-6056	150	6	the	the	DET
fbem-6056	150	7	fixed	fixed	ADJ
fbem-6056	150	8	effect	effect	NOUN
fbem-6056	150	9	regression	regression	NOUN
fbem-6056	150	10	of	of	ADP
fbem-6056	150	11	stateowned	stateowned	ADJ
fbem-6056	150	12	and	and	CCONJ
fbem-6056	150	13	private	private	ADJ
fbem-6056	150	14	enterprises	enterprise	NOUN
fbem-6056	150	15	separately	separately	ADV
fbem-6056	150	16	,	,	PUNCT
fbem-6056	150	17	there	there	PRON
fbem-6056	150	18	was	be	VERB
fbem-6056	150	19	quite	quite	ADV
fbem-6056	150	20	significant	significant	ADJ
fbem-6056	150	21	negative	negative	ADJ
fbem-6056	150	22	correlation	correlation	NOUN
fbem-6056	150	23	between	between	ADP
fbem-6056	150	24	the	the	DET
fbem-6056	150	25	explanatory	explanatory	ADJ
fbem-6056	150	26	152	152	NUM
fbem-6056	150	27	variables	variable	NOUN
fbem-6056	150	28	and	and	CCONJ
fbem-6056	150	29	the	the	DET
fbem-6056	150	30	explained	explain	VERB
fbem-6056	150	31	variables	variable	NOUN
fbem-6056	150	32	of	of	ADP
fbem-6056	150	33	state	state	NOUN
fbem-6056	150	34	-	-	PUNCT
fbem-6056	150	35	owned	own	VERB
fbem-6056	150	36	enterprises	enterprise	NOUN
fbem-6056	150	37	,	,	PUNCT
fbem-6056	150	38	with	with	ADP
fbem-6056	150	39	a	a	DET
fbem-6056	150	40	p	p	NOUN
fbem-6056	150	41	value	value	NOUN
fbem-6056	150	42	of	of	ADP
fbem-6056	150	43	0.000	0.000	NUM
fbem-6056	150	44	.	.	PUNCT
fbem-6056	151	1	on	on	ADP
fbem-6056	151	2	the	the	DET
fbem-6056	151	3	contrary	contrary	NOUN
fbem-6056	151	4	,	,	PUNCT
fbem-6056	151	5	such	such	ADJ
fbem-6056	151	6	regression	regression	NOUN
fbem-6056	151	7	results	result	NOUN
fbem-6056	151	8	of	of	ADP
fbem-6056	151	9	private	private	ADJ
fbem-6056	151	10	enterprises	enterprise	NOUN
fbem-6056	151	11	were	be	AUX
fbem-6056	151	12	not	not	PART
fbem-6056	151	13	significant	significant	ADJ
fbem-6056	151	14	at	at	ADP
fbem-6056	151	15	10	10	NUM
fbem-6056	151	16	%	%	NOUN
fbem-6056	151	17	level	level	NOUN
fbem-6056	151	18	.	.	PUNCT
fbem-6056	152	1	this	this	PRON
fbem-6056	152	2	is	be	AUX
fbem-6056	152	3	inconsistent	inconsistent	ADJ
fbem-6056	152	4	with	with	ADP
fbem-6056	152	5	hypothesis	hypothesis	NOUN
fbem-6056	152	6	2	2	NUM
fbem-6056	152	7	that	that	SCONJ
fbem-6056	152	8	internal	internal	ADJ
fbem-6056	152	9	control	control	NOUN
fbem-6056	152	10	defects	defect	NOUN
fbem-6056	152	11	have	have	VERB
fbem-6056	152	12	a	a	DET
fbem-6056	152	13	greater	great	ADJ
fbem-6056	152	14	impact	impact	NOUN
fbem-6056	152	15	on	on	ADP
fbem-6056	152	16	the	the	DET
fbem-6056	152	17	commercial	commercial	ADJ
fbem-6056	152	18	credit	credit	NOUN
fbem-6056	152	19	financing	financing	NOUN
fbem-6056	152	20	of	of	ADP
fbem-6056	152	21	state	state	NOUN
fbem-6056	152	22	-	-	PUNCT
fbem-6056	152	23	owned	own	VERB
fbem-6056	152	24	enterprises	enterprise	NOUN
fbem-6056	152	25	.	.	PUNCT
fbem-6056	153	1	the	the	DET
fbem-6056	153	2	possible	possible	ADJ
fbem-6056	153	3	reasons	reason	NOUN
fbem-6056	153	4	may	may	AUX
fbem-6056	153	5	be	be	AUX
fbem-6056	153	6	as	as	SCONJ
fbem-6056	153	7	follows	follow	VERB
fbem-6056	153	8	:	:	PUNCT
fbem-6056	153	9	first	first	ADV
fbem-6056	153	10	,	,	PUNCT
fbem-6056	153	11	since	since	SCONJ
fbem-6056	153	12	state	state	NOUN
fbem-6056	153	13	-	-	PUNCT
fbem-6056	153	14	owned	own	VERB
fbem-6056	153	15	enterprises	enterprise	NOUN
fbem-6056	153	16	are	be	AUX
fbem-6056	153	17	larger	large	ADJ
fbem-6056	153	18	in	in	ADP
fbem-6056	153	19	size	size	NOUN
fbem-6056	153	20	and	and	CCONJ
fbem-6056	153	21	can	can	AUX
fbem-6056	153	22	obtain	obtain	VERB
fbem-6056	153	23	more	more	ADJ
fbem-6056	153	24	commercial	commercial	ADJ
fbem-6056	153	25	credit	credit	NOUN
fbem-6056	153	26	financing	financing	NOUN
fbem-6056	153	27	,	,	PUNCT
fbem-6056	153	28	they	they	PRON
fbem-6056	153	29	are	be	AUX
fbem-6056	153	30	more	more	ADV
fbem-6056	153	31	affected	affected	ADJ
fbem-6056	153	32	in	in	ADP
fbem-6056	153	33	case	case	NOUN
fbem-6056	153	34	of	of	ADP
fbem-6056	153	35	an	an	DET
fbem-6056	153	36	internal	internal	ADJ
fbem-6056	153	37	control	control	NOUN
fbem-6056	153	38	defect	defect	NOUN
fbem-6056	153	39	.	.	PUNCT
fbem-6056	154	1	second	second	ADJ
fbem-6056	154	2	,	,	PUNCT
fbem-6056	154	3	since	since	SCONJ
fbem-6056	154	4	the	the	DET
fbem-6056	154	5	suppliers	supplier	NOUN
fbem-6056	154	6	of	of	ADP
fbem-6056	154	7	state	state	NOUN
fbem-6056	154	8	-	-	PUNCT
fbem-6056	154	9	owned	own	VERB
fbem-6056	154	10	enterprises	enterprise	NOUN
fbem-6056	154	11	are	be	AUX
fbem-6056	154	12	more	more	ADV
fbem-6056	154	13	concentrated	concentrated	ADJ
fbem-6056	154	14	,	,	PUNCT
fbem-6056	154	15	in	in	ADP
fbem-6056	154	16	case	case	NOUN
fbem-6056	154	17	of	of	ADP
fbem-6056	154	18	an	an	DET
fbem-6056	154	19	internal	internal	ADJ
fbem-6056	154	20	control	control	NOUN
fbem-6056	154	21	defect	defect	NOUN
fbem-6056	154	22	,	,	PUNCT
fbem-6056	154	23	the	the	DET
fbem-6056	154	24	overall	overall	ADJ
fbem-6056	154	25	commercial	commercial	ADJ
fbem-6056	154	26	credit	credit	NOUN
fbem-6056	154	27	financing	financing	NOUN
fbem-6056	154	28	is	be	AUX
fbem-6056	154	29	more	more	ADV
fbem-6056	154	30	easily	easily	ADV
fbem-6056	154	31	affected	affect	VERB
fbem-6056	154	32	by	by	ADP
fbem-6056	154	33	reactions	reaction	NOUN
fbem-6056	154	34	of	of	ADP
fbem-6056	154	35	individual	individual	ADJ
fbem-6056	154	36	suppliers	supplier	NOUN
fbem-6056	154	37	.	.	PUNCT
fbem-6056	155	1	this	this	DET
fbem-6056	155	2	problem	problem	NOUN
fbem-6056	155	3	should	should	AUX
fbem-6056	155	4	be	be	AUX
fbem-6056	155	5	further	far	ADV
fbem-6056	155	6	verified	verify	VERB
fbem-6056	155	7	and	and	CCONJ
fbem-6056	155	8	explored	explore	VERB
fbem-6056	155	9	in	in	ADP
fbem-6056	155	10	subsequent	subsequent	ADJ
fbem-6056	155	11	research	research	NOUN
fbem-6056	155	12	.	.	PUNCT
fbem-6056	156	1	compared	compare	VERB
fbem-6056	156	2	with	with	ADP
fbem-6056	156	3	the	the	DET
fbem-6056	156	4	overall	overall	ADJ
fbem-6056	156	5	samples	sample	NOUN
fbem-6056	156	6	,	,	PUNCT
fbem-6056	156	7	there	there	PRON
fbem-6056	156	8	is	be	VERB
fbem-6056	156	9	no	no	DET
fbem-6056	156	10	significant	significant	ADJ
fbem-6056	156	11	correlation	correlation	NOUN
fbem-6056	156	12	between	between	ADP
fbem-6056	156	13	the	the	DET
fbem-6056	156	14	commercial	commercial	ADJ
fbem-6056	156	15	credit	credit	NOUN
fbem-6056	156	16	financing	financing	NOUN
fbem-6056	156	17	and	and	CCONJ
fbem-6056	156	18	bank	bank	NOUN
fbem-6056	156	19	loans	loan	NOUN
fbem-6056	156	20	of	of	ADP
fbem-6056	156	21	state	state	NOUN
fbem-6056	156	22	-	-	PUNCT
fbem-6056	156	23	owned	own	VERB
fbem-6056	156	24	enterprises	enterprise	NOUN
fbem-6056	156	25	,	,	PUNCT
fbem-6056	156	26	which	which	PRON
fbem-6056	156	27	is	be	AUX
fbem-6056	156	28	in	in	ADP
fbem-6056	156	29	line	line	NOUN
fbem-6056	156	30	with	with	ADP
fbem-6056	156	31	the	the	DET
fbem-6056	156	32	view	view	NOUN
fbem-6056	156	33	that	that	SCONJ
fbem-6056	156	34	state	state	NOUN
fbem-6056	156	35	-	-	PUNCT
fbem-6056	156	36	owned	own	VERB
fbem-6056	156	37	enterprises	enterprise	NOUN
fbem-6056	156	38	can	can	AUX
fbem-6056	156	39	obtain	obtain	VERB
fbem-6056	156	40	bank	bank	NOUN
fbem-6056	156	41	loans	loan	NOUN
fbem-6056	156	42	through	through	ADP
fbem-6056	156	43	political	political	ADJ
fbem-6056	156	44	means	mean	NOUN
fbem-6056	156	45	.	.	PUNCT
fbem-6056	157	1	in	in	ADP
fbem-6056	157	2	addition	addition	NOUN
fbem-6056	157	3	,	,	PUNCT
fbem-6056	157	4	given	give	VERB
fbem-6056	157	5	that	that	SCONJ
fbem-6056	157	6	the	the	DET
fbem-6056	157	7	extent	extent	NOUN
fbem-6056	157	8	of	of	ADP
fbem-6056	157	9	the	the	DET
fbem-6056	157	10	impact	impact	NOUN
fbem-6056	157	11	of	of	ADP
fbem-6056	157	12	the	the	DET
fbem-6056	157	13	four	four	NUM
fbem-6056	157	14	circumstances	circumstance	NOUN
fbem-6056	157	15	on	on	ADP
fbem-6056	157	16	commercial	commercial	ADJ
fbem-6056	157	17	credit	credit	NOUN
fbem-6056	157	18	financing	financing	NOUN
fbem-6056	157	19	may	may	AUX
fbem-6056	157	20	be	be	AUX
fbem-6056	157	21	varied	varied	ADJ
fbem-6056	157	22	,	,	PUNCT
fbem-6056	157	23	and	and	CCONJ
fbem-6056	157	24	in	in	ADP
fbem-6056	157	25	order	order	NOUN
fbem-6056	157	26	to	to	PART
fbem-6056	157	27	avoid	avoid	VERB
fbem-6056	157	28	the	the	DET
fbem-6056	157	29	influence	influence	NOUN
fbem-6056	157	30	of	of	ADP
fbem-6056	157	31	complete	complete	ADJ
fbem-6056	157	32	multicollinearity	multicollinearity	NOUN
fbem-6056	157	33	,	,	PUNCT
fbem-6056	157	34	the	the	DET
fbem-6056	157	35	explanatory	explanatory	ADJ
fbem-6056	157	36	variable	variable	ADJ
fbem-6056	157	37	icmw	icmw	NOUN
fbem-6056	157	38	is	be	AUX
fbem-6056	157	39	replaced	replace	VERB
fbem-6056	157	40	with	with	ADP
fbem-6056	157	41	the	the	DET
fbem-6056	157	42	three	three	NUM
fbem-6056	157	43	virtual	virtual	ADJ
fbem-6056	157	44	variables	variable	NOUN
fbem-6056	157	45	of	of	ADP
fbem-6056	157	46	finviolation	finviolation	NOUN
fbem-6056	157	47	,	,	PUNCT
fbem-6056	157	48	events	event	NOUN
fbem-6056	157	49	,	,	PUNCT
fbem-6056	157	50	and	and	CCONJ
fbem-6056	157	51	ic_audit	ic_audit	VERB
fbem-6056	157	52	to	to	PART
fbem-6056	157	53	measure	measure	VERB
fbem-6056	157	54	the	the	DET
fbem-6056	157	55	four	four	NUM
fbem-6056	157	56	types	type	NOUN
fbem-6056	157	57	of	of	ADP
fbem-6056	157	58	internal	internal	ADJ
fbem-6056	157	59	control	control	NOUN
fbem-6056	157	60	.	.	PUNCT
fbem-6056	158	1	after	after	ADP
fbem-6056	158	2	the	the	DET
fbem-6056	158	3	processing	processing	NOUN
fbem-6056	158	4	,	,	PUNCT
fbem-6056	158	5	it	it	PRON
fbem-6056	158	6	was	be	AUX
fbem-6056	158	7	found	find	VERB
fbem-6056	158	8	that	that	SCONJ
fbem-6056	158	9	events	event	NOUN
fbem-6056	158	10	and	and	CCONJ
fbem-6056	158	11	ic_audit	ic_audit	NOUN
fbem-6056	158	12	appeared	appear	VERB
fbem-6056	158	13	in	in	ADP
fbem-6056	158	14	4	4	NUM
fbem-6056	158	15	samples	sample	NOUN
fbem-6056	158	16	at	at	ADP
fbem-6056	158	17	the	the	DET
fbem-6056	158	18	same	same	ADJ
fbem-6056	158	19	time	time	NOUN
fbem-6056	158	20	.	.	PUNCT
fbem-6056	159	1	at	at	ADP
fbem-6056	159	2	this	this	DET
fbem-6056	159	3	time	time	NOUN
fbem-6056	159	4	,	,	PUNCT
fbem-6056	159	5	ic_audit	ic_audit	NOUN
fbem-6056	159	6	is	be	AUX
fbem-6056	159	7	deemed	deem	VERB
fbem-6056	159	8	as	as	ADP
fbem-6056	159	9	timely	timely	ADJ
fbem-6056	159	10	disclosure	disclosure	NOUN
fbem-6056	159	11	of	of	ADP
fbem-6056	159	12	internal	internal	ADJ
fbem-6056	159	13	control	control	NOUN
fbem-6056	159	14	defect	defect	NOUN
fbem-6056	159	15	,	,	PUNCT
fbem-6056	159	16	and	and	CCONJ
fbem-6056	159	17	events	event	NOUN
fbem-6056	159	18	as	as	ADP
fbem-6056	159	19	a	a	DET
fbem-6056	159	20	delayed	delay	VERB
fbem-6056	159	21	disclosure	disclosure	NOUN
fbem-6056	159	22	.	.	PUNCT
fbem-6056	160	1	however	however	ADV
fbem-6056	160	2	,	,	PUNCT
fbem-6056	160	3	since	since	SCONJ
fbem-6056	160	4	the	the	DET
fbem-6056	160	5	substantial	substantial	ADJ
fbem-6056	160	6	disclosure	disclosure	NOUN
fbem-6056	160	7	had	have	AUX
fbem-6056	160	8	already	already	ADV
fbem-6056	160	9	occurred	occur	VERB
fbem-6056	160	10	,	,	PUNCT
fbem-6056	160	11	only	only	ADV
fbem-6056	160	12	ic_audit	ic_audit	NOUN
fbem-6056	160	13	is	be	AUX
fbem-6056	160	14	considered	consider	VERB
fbem-6056	160	15	.	.	PUNCT
fbem-6056	161	1	after	after	ADP
fbem-6056	161	2	regression	regression	NOUN
fbem-6056	161	3	,	,	PUNCT
fbem-6056	161	4	the	the	DET
fbem-6056	161	5	final	final	ADJ
fbem-6056	161	6	results	result	NOUN
fbem-6056	161	7	are	be	AUX
fbem-6056	161	8	shown	show	VERB
fbem-6056	161	9	in	in	ADP
fbem-6056	161	10	table	table	NOUN
fbem-6056	161	11	7	7	NUM
fbem-6056	161	12	.	.	PUNCT
fbem-6056	162	1	it	it	PRON
fbem-6056	162	2	is	be	AUX
fbem-6056	162	3	found	find	VERB
fbem-6056	162	4	that	that	SCONJ
fbem-6056	162	5	if	if	SCONJ
fbem-6056	162	6	the	the	DET
fbem-6056	162	7	internal	internal	ADJ
fbem-6056	162	8	control	control	NOUN
fbem-6056	162	9	defects	defect	NOUN
fbem-6056	162	10	are	be	AUX
fbem-6056	162	11	broken	break	VERB
fbem-6056	162	12	down	down	ADP
fbem-6056	162	13	,	,	PUNCT
fbem-6056	162	14	compared	compare	VERB
fbem-6056	162	15	with	with	ADP
fbem-6056	162	16	the	the	DET
fbem-6056	162	17	self	self	NOUN
fbem-6056	162	18	-	-	PUNCT
fbem-6056	162	19	assessment	assessment	NOUN
fbem-6056	162	20	report	report	NOUN
fbem-6056	162	21	,	,	PUNCT
fbem-6056	162	22	fines	fine	NOUN
fbem-6056	162	23	due	due	ADJ
fbem-6056	162	24	to	to	ADP
fbem-6056	162	25	violations	violation	NOUN
fbem-6056	162	26	have	have	VERB
fbem-6056	162	27	the	the	DET
fbem-6056	162	28	most	most	ADV
fbem-6056	162	29	significant	significant	ADJ
fbem-6056	162	30	negative	negative	ADJ
fbem-6056	162	31	correlation	correlation	NOUN
fbem-6056	162	32	with	with	ADP
fbem-6056	162	33	commercial	commercial	ADJ
fbem-6056	162	34	credit	credit	NOUN
fbem-6056	162	35	financing	financing	NOUN
fbem-6056	162	36	,	,	PUNCT
fbem-6056	162	37	followed	follow	VERB
fbem-6056	162	38	by	by	ADP
fbem-6056	162	39	financial	financial	ADJ
fbem-6056	162	40	restatements	restatement	NOUN
fbem-6056	162	41	.	.	PUNCT
fbem-6056	163	1	however	however	ADV
fbem-6056	163	2	,	,	PUNCT
fbem-6056	163	3	there	there	PRON
fbem-6056	163	4	is	be	VERB
fbem-6056	163	5	no	no	DET
fbem-6056	163	6	significant	significant	ADJ
fbem-6056	163	7	correlation	correlation	NOUN
fbem-6056	163	8	between	between	ADP
fbem-6056	163	9	major	major	ADJ
fbem-6056	163	10	defects	defect	NOUN
fbem-6056	163	11	and	and	CCONJ
fbem-6056	163	12	commercial	commercial	ADJ
fbem-6056	163	13	credit	credit	NOUN
fbem-6056	163	14	financing	financing	NOUN
fbem-6056	163	15	.	.	PUNCT
fbem-6056	164	1	this	this	PRON
fbem-6056	164	2	indicates	indicate	VERB
fbem-6056	164	3	that	that	SCONJ
fbem-6056	164	4	trading	trading	NOUN
fbem-6056	164	5	partners	partner	NOUN
fbem-6056	164	6	pay	pay	VERB
fbem-6056	164	7	more	more	ADJ
fbem-6056	164	8	attentions	attention	NOUN
fbem-6056	164	9	to	to	ADP
fbem-6056	164	10	the	the	DET
fbem-6056	164	11	actual	actual	ADJ
fbem-6056	164	12	punishment	punishment	NOUN
fbem-6056	164	13	caused	cause	VERB
fbem-6056	164	14	by	by	ADP
fbem-6056	164	15	major	major	ADJ
fbem-6056	164	16	internal	internal	ADJ
fbem-6056	164	17	control	control	NOUN
fbem-6056	164	18	defects	defect	NOUN
fbem-6056	164	19	.	.	PUNCT
fbem-6056	165	1	if	if	SCONJ
fbem-6056	165	2	the	the	DET
fbem-6056	165	3	regulator	regulator	NOUN
fbem-6056	165	4	determines	determine	VERB
fbem-6056	165	5	the	the	DET
fbem-6056	165	6	internal	internal	ADJ
fbem-6056	165	7	control	control	NOUN
fbem-6056	165	8	defects	defect	NOUN
fbem-6056	165	9	of	of	ADP
fbem-6056	165	10	an	an	DET
fbem-6056	165	11	enterprise	enterprise	NOUN
fbem-6056	165	12	,	,	PUNCT
fbem-6056	165	13	the	the	DET
fbem-6056	165	14	trust	trust	NOUN
fbem-6056	165	15	between	between	ADP
fbem-6056	165	16	the	the	DET
fbem-6056	165	17	enterprise	enterprise	NOUN
fbem-6056	165	18	and	and	CCONJ
fbem-6056	165	19	its	its	PRON
fbem-6056	165	20	trading	trading	NOUN
fbem-6056	165	21	partners	partner	NOUN
fbem-6056	165	22	will	will	AUX
fbem-6056	165	23	be	be	AUX
fbem-6056	165	24	more	more	ADV
fbem-6056	165	25	affected	affected	ADJ
fbem-6056	165	26	and	and	CCONJ
fbem-6056	165	27	cause	cause	VERB
fbem-6056	165	28	less	less	ADJ
fbem-6056	165	29	commercial	commercial	ADJ
fbem-6056	165	30	credit	credit	NOUN
fbem-6056	165	31	financing	financing	NOUN
fbem-6056	165	32	,	,	PUNCT
fbem-6056	165	33	which	which	PRON
fbem-6056	165	34	is	be	AUX
fbem-6056	165	35	also	also	ADV
fbem-6056	165	36	consistent	consistent	ADJ
fbem-6056	165	37	with	with	ADP
fbem-6056	165	38	the	the	DET
fbem-6056	165	39	research	research	NOUN
fbem-6056	165	40	results	result	NOUN
fbem-6056	165	41	of	of	ADP
fbem-6056	165	42	feng	feng	PROPN
fbem-6056	165	43	yanchao	yanchao	PROPN
fbem-6056	165	44	(	(	PUNCT
fbem-6056	165	45	2015	2015	NUM
fbem-6056	165	46	)	)	PUNCT
fbem-6056	166	1	[	[	X
fbem-6056	166	2	20	20	NUM
fbem-6056	166	3	]	]	PUNCT
fbem-6056	166	4	et	et	PROPN
fbem-6056	166	5	al	al	PROPN
fbem-6056	166	6	.	.	PROPN
fbem-6056	166	7	table	table	PROPN
fbem-6056	166	8	6	6	NUM
fbem-6056	166	9	.	.	PUNCT
fbem-6056	167	1	regression	regression	NOUN
fbem-6056	167	2	analysis	analysis	NOUN
fbem-6056	167	3	results	result	NOUN
fbem-6056	167	4	variables	variable	VERB
fbem-6056	167	5	overall	overall	ADJ
fbem-6056	167	6	samples	sample	NOUN
fbem-6056	167	7	state	state	NOUN
fbem-6056	167	8	-	-	PUNCT
fbem-6056	167	9	owned	own	VERB
fbem-6056	167	10	enterprises	enterprise	NOUN
fbem-6056	167	11	private	private	ADJ
fbem-6056	167	12	enterprises	enterprise	NOUN
fbem-6056	167	13	icmw	icmw	VERB
fbem-6056	167	14	-0.01899	-0.01899	NOUN
fbem-6056	167	15	*	*	PUNCT
fbem-6056	167	16	*	*	PUNCT
fbem-6056	167	17	*	*	PUNCT
fbem-6056	167	18	-0.02462	-0.02462	NOUN
fbem-6056	168	1	*	*	PUNCT
fbem-6056	168	2	*	*	PUNCT
fbem-6056	168	3	*	*	PUNCT
fbem-6056	168	4	-0.00456	-0.00456	INTJ
fbem-6056	168	5	(	(	PUNCT
fbem-6056	168	6	-3.16	-3.16	NOUN
fbem-6056	168	7	)	)	PUNCT
fbem-6056	168	8	(	(	PUNCT
fbem-6056	168	9	-3.65	-3.65	NOUN
fbem-6056	168	10	)	)	PUNCT
fbem-6056	168	11	(	(	PUNCT
fbem-6056	168	12	-0.35	-0.35	NOUN
fbem-6056	168	13	)	)	PUNCT
fbem-6056	168	14	lngdp	lngdp	NOUN
fbem-6056	168	15	0.00243	0.00243	NUM
fbem-6056	168	16	*	*	PUNCT
fbem-6056	169	1	*	*	PUNCT
fbem-6056	169	2	*	*	PUNCT
fbem-6056	169	3	0.00196	0.00196	NUM
fbem-6056	169	4	*	*	SYM
fbem-6056	169	5	0.01532	0.01532	NUM
fbem-6056	169	6	(	(	PUNCT
fbem-6056	169	7	0.75	0.75	NUM
fbem-6056	169	8	)	)	PUNCT
fbem-6056	169	9	(	(	PUNCT
fbem-6056	169	10	0.44	0.44	NUM
fbem-6056	169	11	)	)	PUNCT
fbem-6056	169	12	(	(	PUNCT
fbem-6056	169	13	0.55	0.55	NUM
fbem-6056	169	14	)	)	PUNCT
fbem-6056	169	15	size	size	NOUN
fbem-6056	169	16	0.00586	0.00586	NUM
fbem-6056	169	17	*	*	PUNCT
fbem-6056	169	18	*	*	PUNCT
fbem-6056	169	19	*	*	PUNCT
fbem-6056	169	20	0.01257	0.01257	NUM
fbem-6056	169	21	*	*	PUNCT
fbem-6056	169	22	*	*	PUNCT
fbem-6056	169	23	*	*	NOUN
fbem-6056	169	24	-0.01068	-0.01068	X
fbem-6056	169	25	(	(	PUNCT
fbem-6056	169	26	1.47	1.47	NUM
fbem-6056	169	27	)	)	PUNCT
fbem-6056	169	28	(	(	PUNCT
fbem-6056	169	29	2.66	2.66	NUM
fbem-6056	169	30	)	)	PUNCT
fbem-6056	169	31	(	(	PUNCT
fbem-6056	169	32	-1.28	-1.28	NOUN
fbem-6056	169	33	)	)	PUNCT
fbem-6056	169	34	lev	lev	NOUN
fbem-6056	169	35	0.00014	0.00014	NUM
fbem-6056	169	36	-0.00004	-0.00004	NOUN
fbem-6056	169	37	-0.00022	-0.00022	NOUN
fbem-6056	169	38	(	(	PUNCT
fbem-6056	169	39	0.74	0.74	NUM
fbem-6056	169	40	)	)	PUNCT
fbem-6056	169	41	(	(	PUNCT
fbem-6056	169	42	-0.19	-0.19	NOUN
fbem-6056	169	43	)	)	PUNCT
fbem-6056	169	44	(	(	PUNCT
fbem-6056	169	45	-0.57	-0.57	X
fbem-6056	169	46	)	)	PUNCT
fbem-6056	169	47	roa	roa	PROPN
fbem-6056	170	1	-0.00022	-0.00022	NOUN
fbem-6056	170	2	*	*	PUNCT
fbem-6056	170	3	-0.00072	-0.00072	PROPN
fbem-6056	170	4	*	*	X
fbem-6056	170	5	0.00057	0.00057	NUM
fbem-6056	170	6	(	(	PUNCT
fbem-6056	170	7	-0.66	-0.66	NUM
fbem-6056	170	8	)	)	PUNCT
fbem-6056	170	9	(	(	PUNCT
fbem-6056	170	10	-1.87	-1.87	NUM
fbem-6056	170	11	)	)	PUNCT
fbem-6056	170	12	(	(	PUNCT
fbem-6056	170	13	0.84	0.84	NUM
fbem-6056	170	14	)	)	PUNCT
fbem-6056	170	15	cfo	cfo	NOUN
fbem-6056	170	16	-0.5833	-0.5833	PUNCT
fbem-6056	171	1	*	*	PUNCT
fbem-6056	172	1	*	*	PUNCT
fbem-6056	172	2	*	*	PUNCT
fbem-6056	172	3	-2.49019	-2.49019	PUNCT
fbem-6056	172	4	*	*	PUNCT
fbem-6056	172	5	*	*	PUNCT
fbem-6056	172	6	*	*	PUNCT
fbem-6056	172	7	4.32858	4.32858	NUM
fbem-6056	172	8	*	*	PUNCT
fbem-6056	172	9	*	*	PUNCT
fbem-6056	172	10	*	*	PUNCT
fbem-6056	172	11	(	(	PUNCT
fbem-6056	172	12	-0.87	-0.87	NUM
fbem-6056	172	13	)	)	PUNCT
fbem-6056	172	14	(	(	PUNCT
fbem-6056	172	15	-3.09	-3.09	NUM
fbem-6056	172	16	)	)	PUNCT
fbem-6056	172	17	(	(	PUNCT
fbem-6056	172	18	3.17	3.17	NUM
fbem-6056	172	19	)	)	PUNCT
fbem-6056	172	20	bank	bank	NOUN
fbem-6056	172	21	-0.04767	-0.04767	NOUN
fbem-6056	172	22	*	*	PUNCT
fbem-6056	172	23	*	*	PUNCT
fbem-6056	172	24	*	*	PUNCT
fbem-6056	172	25	-0.04295	-0.04295	ADJ
fbem-6056	172	26	-0.12886	-0.12886	X
fbem-6056	172	27	*	*	PUNCT
fbem-6056	172	28	(	(	PUNCT
fbem-6056	172	29	-2.05	-2.05	NUM
fbem-6056	172	30	)	)	PUNCT
fbem-6056	172	31	(	(	PUNCT
fbem-6056	172	32	-1.63	-1.63	NOUN
fbem-6056	172	33	)	)	PUNCT
fbem-6056	172	34	(	(	PUNCT
fbem-6056	172	35	-2.52	-2.52	ADJ
fbem-6056	172	36	)	)	PUNCT
fbem-6056	172	37	cons	con	NOUN
fbem-6056	172	38	0.10785	0.10785	NUM
fbem-6056	172	39	*	*	PUNCT
fbem-6056	172	40	*	*	PUNCT
fbem-6056	173	1	0.04262	0.04262	NUM
fbem-6056	173	2	0.28743	0.28743	NUM
fbem-6056	173	3	*	*	PUNCT
fbem-6056	173	4	*	*	PUNCT
fbem-6056	173	5	*	*	PUNCT
fbem-6056	173	6	(	(	PUNCT
fbem-6056	173	7	1.99	1.99	NUM
fbem-6056	173	8	)	)	PUNCT
fbem-6056	173	9	(	(	PUNCT
fbem-6056	173	10	0.65	0.65	NUM
fbem-6056	173	11	)	)	PUNCT
fbem-6056	173	12	（	（	PUNCT
fbem-6056	173	13	2.61	2.61	NUM
fbem-6056	173	14	）	）	SYM
fbem-6056	173	15	i.ind	i.ind	NOUN
fbem-6056	173	16	control	control	NOUN
fbem-6056	173	17	control	control	PROPN
fbem-6056	173	18	control	control	PROPN
fbem-6056	173	19	i.year	i.year	PROPN
fbem-6056	173	20	control	control	PROPN
fbem-6056	173	21	control	control	PROPN
fbem-6056	173	22	control	control	PROPN
fbem-6056	173	23	sample	sample	PROPN
fbem-6056	173	24	size	size	NOUN
fbem-6056	173	25	5718	5718	NUM
fbem-6056	173	26	3609	3609	NUM
fbem-6056	173	27	2109	2109	NUM
fbem-6056	173	28	adj	adj	X
fbem-6056	173	29	r	r	NOUN
fbem-6056	173	30	-	-	PUNCT
fbem-6056	173	31	squared	square	VERB
fbem-6056	173	32	0.2130	0.2130	NUM
fbem-6056	173	33	0.2587	0.2587	NUM
fbem-6056	173	34	0.3252	0.3252	NUM
fbem-6056	173	35	4.4	4.4	NUM
fbem-6056	173	36	.	.	PUNCT
fbem-6056	174	1	robustness	robustness	NOUN
fbem-6056	174	2	test	test	NOUN
fbem-6056	174	3	in	in	ADP
fbem-6056	174	4	order	order	NOUN
fbem-6056	174	5	to	to	PART
fbem-6056	174	6	strengthen	strengthen	VERB
fbem-6056	174	7	the	the	DET
fbem-6056	174	8	robustness	robustness	NOUN
fbem-6056	174	9	of	of	ADP
fbem-6056	174	10	the	the	DET
fbem-6056	174	11	conclusion	conclusion	NOUN
fbem-6056	174	12	,	,	PUNCT
fbem-6056	174	13	the	the	DET
fbem-6056	174	14	following	follow	VERB
fbem-6056	174	15	three	three	NUM
fbem-6056	174	16	test	test	NOUN
fbem-6056	174	17	methods	method	NOUN
fbem-6056	174	18	are	be	AUX
fbem-6056	174	19	adopted	adopt	VERB
fbem-6056	174	20	:	:	PUNCT
fbem-6056	174	21	first	first	ADV
fbem-6056	174	22	,	,	PUNCT
fbem-6056	174	23	the	the	DET
fbem-6056	174	24	impact	impact	NOUN
fbem-6056	174	25	of	of	ADP
fbem-6056	174	26	major	major	ADJ
fbem-6056	174	27	internal	internal	ADJ
fbem-6056	174	28	control	control	NOUN
fbem-6056	174	29	defects	defect	NOUN
fbem-6056	174	30	on	on	ADP
fbem-6056	174	31	the	the	DET
fbem-6056	174	32	increase	increase	NOUN
fbem-6056	174	33	in	in	ADP
fbem-6056	174	34	commercial	commercial	ADJ
fbem-6056	174	35	credit	credit	NOUN
fbem-6056	174	36	financing	financing	NOUN
fbem-6056	174	37	is	be	AUX
fbem-6056	174	38	taken	take	VERB
fbem-6056	174	39	into	into	ADP
fbem-6056	174	40	account	account	NOUN
fbem-6056	174	41	.	.	PUNCT
fbem-6056	175	1	(	(	PUNCT
fbem-6056	175	2	accounts	account	NOUN
fbem-6056	175	3	payable	payable	ADJ
fbem-6056	175	4	of	of	ADP
fbem-6056	175	5	the	the	DET
fbem-6056	175	6	yearaccounts	yearaccount	NOUN
fbem-6056	175	7	payable	payable	ADJ
fbem-6056	175	8	of	of	ADP
fbem-6056	175	9	last	last	ADJ
fbem-6056	175	10	year)/income	year)/income	NOUN
fbem-6056	175	11	revenue	revenue	NOUN
fbem-6056	175	12	of	of	ADP
fbem-6056	175	13	last	last	ADJ
fbem-6056	175	14	year	year	NOUN
fbem-6056	175	15	is	be	AUX
fbem-6056	175	16	used	use	VERB
fbem-6056	175	17	to	to	PART
fbem-6056	175	18	indicate	indicate	VERB
fbem-6056	175	19	the	the	DET
fbem-6056	175	20	increase	increase	NOUN
fbem-6056	175	21	in	in	ADP
fbem-6056	175	22	commercial	commercial	ADJ
fbem-6056	175	23	credit	credit	NOUN
fbem-6056	175	24	financing	financing	NOUN
fbem-6056	175	25	△	△	PROPN
fbem-6056	175	26	tc	tc	NOUN
fbem-6056	175	27	.	.	PUNCT
fbem-6056	176	1	the	the	DET
fbem-6056	176	2	regression	regression	NOUN
fbem-6056	176	3	results	result	NOUN
fbem-6056	176	4	are	be	AUX
fbem-6056	176	5	shown	show	VERB
fbem-6056	176	6	in	in	ADP
fbem-6056	176	7	table	table	NOUN
fbem-6056	176	8	8	8	NUM
fbem-6056	176	9	.	.	PUNCT
fbem-6056	177	1	there	there	PRON
fbem-6056	177	2	is	be	VERB
fbem-6056	177	3	significant	significant	ADJ
fbem-6056	177	4	correlation	correlation	NOUN
fbem-6056	177	5	between	between	ADP
fbem-6056	177	6	internal	internal	ADJ
fbem-6056	177	7	control	control	NOUN
fbem-6056	177	8	defects	defect	NOUN
fbem-6056	177	9	and	and	CCONJ
fbem-6056	177	10	commercial	commercial	ADJ
fbem-6056	177	11	credit	credit	NOUN
fbem-6056	177	12	financing	financing	NOUN
fbem-6056	177	13	,	,	PUNCT
fbem-6056	177	14	which	which	PRON
fbem-6056	177	15	is	be	AUX
fbem-6056	177	16	in	in	ADP
fbem-6056	177	17	line	line	NOUN
fbem-6056	177	18	with	with	ADP
fbem-6056	177	19	our	our	PRON
fbem-6056	177	20	conclusion	conclusion	NOUN
fbem-6056	177	21	.	.	PUNCT
fbem-6056	178	1	second	second	ADJ
fbem-6056	178	2	,	,	PUNCT
fbem-6056	178	3	the	the	DET
fbem-6056	178	4	means	mean	NOUN
fbem-6056	178	5	of	of	ADP
fbem-6056	178	6	measurement	measurement	NOUN
fbem-6056	178	7	of	of	ADP
fbem-6056	178	8	commercial	commercial	ADJ
fbem-6056	178	9	credit	credit	NOUN
fbem-6056	178	10	is	be	AUX
fbem-6056	178	11	changed	change	VERB
fbem-6056	178	12	.	.	PUNCT
fbem-6056	179	1	the	the	DET
fbem-6056	179	2	proportion	proportion	NOUN
fbem-6056	179	3	of	of	ADP
fbem-6056	179	4	the	the	DET
fbem-6056	179	5	sum	sum	NOUN
fbem-6056	179	6	of	of	ADP
fbem-6056	179	7	accounts	account	NOUN
fbem-6056	179	8	payable	payable	ADJ
fbem-6056	179	9	,	,	PUNCT
fbem-6056	179	10	bills	bill	NOUN
fbem-6056	179	11	payable	payable	ADJ
fbem-6056	179	12	and	and	CCONJ
fbem-6056	179	13	deposit	deposit	NOUN
fbem-6056	179	14	received	receive	VERB
fbem-6056	179	15	in	in	ADP
fbem-6056	179	16	the	the	DET
fbem-6056	179	17	closing	close	VERB
fbem-6056	179	18	total	total	ADJ
fbem-6056	179	19	assets	asset	NOUN
fbem-6056	179	20	is	be	AUX
fbem-6056	179	21	used	use	VERB
fbem-6056	179	22	to	to	PART
fbem-6056	179	23	indicate	indicate	VERB
fbem-6056	179	24	the	the	DET
fbem-6056	179	25	commercial	commercial	ADJ
fbem-6056	179	26	credit	credit	NOUN
fbem-6056	179	27	financing	financing	NOUN
fbem-6056	179	28	,	,	PUNCT
fbem-6056	179	29	and	and	CCONJ
fbem-6056	179	30	regression	regression	VERB
fbem-6056	179	31	analysis	analysis	NOUN
fbem-6056	179	32	is	be	AUX
fbem-6056	179	33	re	re	VERB
fbem-6056	179	34	-	-	VERB
fbem-6056	179	35	performed	perform	VERB
fbem-6056	179	36	.	.	PUNCT
fbem-6056	180	1	it	it	PRON
fbem-6056	180	2	was	be	AUX
fbem-6056	180	3	found	find	VERB
fbem-6056	180	4	that	that	SCONJ
fbem-6056	180	5	the	the	DET
fbem-6056	180	6	coefficient	coefficient	NOUN
fbem-6056	180	7	of	of	ADP
fbem-6056	180	8	the	the	DET
fbem-6056	180	9	explanatory	explanatory	ADJ
fbem-6056	180	10	variable	variable	ADJ
fbem-6056	180	11	icmw	icmw	NOUN
fbem-6056	180	12	was	be	AUX
fbem-6056	180	13	-0.01520	-0.01520	ADJ
fbem-6056	180	14	,	,	PUNCT
fbem-6056	180	15	and	and	CCONJ
fbem-6056	180	16	the	the	DET
fbem-6056	180	17	p	p	NOUN
fbem-6056	180	18	value	value	NOUN
fbem-6056	180	19	was	be	AUX
fbem-6056	180	20	0.008	0.008	NUM
fbem-6056	180	21	.	.	PUNCT
fbem-6056	181	1	the	the	DET
fbem-6056	181	2	conclusion	conclusion	NOUN
fbem-6056	181	3	remains	remain	VERB
fbem-6056	181	4	unchanged	unchanged	ADJ
fbem-6056	181	5	.	.	PUNCT
fbem-6056	182	1	third	third	ADJ
fbem-6056	182	2	,	,	PUNCT
fbem-6056	182	3	new	new	ADJ
fbem-6056	182	4	samples	sample	NOUN
fbem-6056	182	5	are	be	AUX
fbem-6056	182	6	drawn	draw	VERB
fbem-6056	182	7	at	at	ADP
fbem-6056	182	8	a	a	DET
fbem-6056	182	9	one	one	NUM
fbem-6056	182	10	-	-	PUNCT
fbem-6056	182	11	to	to	ADP
fbem-6056	182	12	-	-	PUNCT
fbem-6056	182	13	one	one	NUM
fbem-6056	182	14	ratio	ratio	NOUN
fbem-6056	182	15	through	through	ADP
fbem-6056	182	16	propensity	propensity	NOUN
fbem-6056	182	17	score	score	NOUN
fbem-6056	182	18	matching	matching	NOUN
fbem-6056	182	19	(	(	PUNCT
fbem-6056	182	20	psm	psm	NOUN
fbem-6056	182	21	)	)	PUNCT
fbem-6056	182	22	,	,	PUNCT
fbem-6056	182	23	of	of	ADP
fbem-6056	182	24	which	which	PRON
fbem-6056	182	25	samples	sample	VERB
fbem-6056	182	26	with	with	ADP
fbem-6056	182	27	major	major	ADJ
fbem-6056	182	28	internal	internal	ADJ
fbem-6056	182	29	control	control	NOUN
fbem-6056	182	30	defects	defect	NOUN
fbem-6056	182	31	accounted	account	VERB
fbem-6056	182	32	for	for	ADP
fbem-6056	182	33	about	about	ADV
fbem-6056	182	34	50	50	NUM
fbem-6056	182	35	%	%	NOUN
fbem-6056	182	36	of	of	ADP
fbem-6056	182	37	total	total	ADJ
fbem-6056	182	38	samples	sample	NOUN
fbem-6056	182	39	.	.	PUNCT
fbem-6056	183	1	regression	regression	NOUN
fbem-6056	183	2	was	be	AUX
fbem-6056	183	3	re	re	VERB
fbem-6056	183	4	-	-	VERB
fbem-6056	183	5	performed	perform	VERB
fbem-6056	183	6	based	base	VERB
fbem-6056	183	7	on	on	ADP
fbem-6056	183	8	the	the	DET
fbem-6056	183	9	original	original	ADJ
fbem-6056	183	10	model	model	NOUN
fbem-6056	183	11	,	,	PUNCT
fbem-6056	183	12	and	and	CCONJ
fbem-6056	183	13	the	the	DET
fbem-6056	183	14	conclusion	conclusion	NOUN
fbem-6056	183	15	was	be	AUX
fbem-6056	183	16	still	still	ADV
fbem-6056	183	17	consistent	consistent	ADJ
fbem-6056	183	18	with	with	ADP
fbem-6056	183	19	the	the	DET
fbem-6056	183	20	previous	previous	ADJ
fbem-6056	183	21	regression	regression	NOUN
fbem-6056	183	22	results	result	NOUN
fbem-6056	183	23	.	.	PUNCT
fbem-6056	184	1	the	the	DET
fbem-6056	184	2	coefficient	coefficient	NOUN
fbem-6056	184	3	of	of	ADP
fbem-6056	184	4	the	the	DET
fbem-6056	184	5	explanatory	explanatory	ADJ
fbem-6056	184	6	variable	variable	ADJ
fbem-6056	184	7	icmw	icmw	NOUN
fbem-6056	184	8	was	be	AUX
fbem-6056	184	9	-0.0245	-0.0245	ADJ
fbem-6056	184	10	,	,	PUNCT
fbem-6056	184	11	and	and	CCONJ
fbem-6056	184	12	the	the	DET
fbem-6056	184	13	p	p	NOUN
fbem-6056	184	14	value	value	NOUN
fbem-6056	184	15	was	be	AUX
fbem-6056	184	16	-0.067	-0.067	NUM
fbem-6056	184	17	,	,	PUNCT
fbem-6056	184	18	showing	show	VERB
fbem-6056	184	19	significant	significant	ADJ
fbem-6056	184	20	negative	negative	ADJ
fbem-6056	184	21	correlation	correlation	NOUN
fbem-6056	184	22	at	at	ADP
fbem-6056	184	23	10	10	NUM
fbem-6056	184	24	%	%	NOUN
fbem-6056	184	25	level	level	NOUN
fbem-6056	184	26	.	.	PUNCT
fbem-6056	185	1	according	accord	VERB
fbem-6056	185	2	to	to	ADP
fbem-6056	185	3	the	the	DET
fbem-6056	185	4	two	two	NUM
fbem-6056	185	5	tests	test	NOUN
fbem-6056	185	6	,	,	PUNCT
fbem-6056	185	7	it	it	PRON
fbem-6056	185	8	can	can	AUX
fbem-6056	185	9	be	be	AUX
fbem-6056	185	10	proved	prove	VERB
fbem-6056	185	11	that	that	SCONJ
fbem-6056	185	12	the	the	DET
fbem-6056	185	13	conclusions	conclusion	NOUN
fbem-6056	185	14	herein	herein	NOUN
fbem-6056	185	15	are	be	AUX
fbem-6056	185	16	relatively	relatively	ADV
fbem-6056	185	17	robust	robust	ADJ
fbem-6056	185	18	.	.	PUNCT
fbem-6056	186	1	153	153	NUM
fbem-6056	186	2	table	table	NOUN
fbem-6056	186	3	7	7	NUM
fbem-6056	186	4	.	.	PUNCT
fbem-6056	187	1	regression	regression	NOUN
fbem-6056	187	2	result	result	NOUN
fbem-6056	187	3	after	after	ADP
fbem-6056	187	4	change	change	NOUN
fbem-6056	187	5	of	of	ADP
fbem-6056	187	6	explanatory	explanatory	ADJ
fbem-6056	187	7	variables	variable	NOUN
fbem-6056	187	8	variables	variable	VERB
fbem-6056	187	9	overall	overall	ADJ
fbem-6056	187	10	samples	sample	NOUN
fbem-6056	187	11	state	state	NOUN
fbem-6056	187	12	-	-	PUNCT
fbem-6056	187	13	owned	own	VERB
fbem-6056	187	14	enterprises	enterprise	NOUN
fbem-6056	187	15	private	private	ADJ
fbem-6056	187	16	enterprises	enterprise	NOUN
fbem-6056	187	17	finviolation	finviolation	NOUN
fbem-6056	187	18	-0.01323	-0.01323	PROPN
fbem-6056	187	19	*	*	PUNCT
fbem-6056	187	20	*	*	PUNCT
fbem-6056	187	21	*	*	PUNCT
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fbem-6056	187	23	*	*	PUNCT
fbem-6056	187	24	*	*	PUNCT
fbem-6056	187	25	*	*	PUNCT
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fbem-6056	187	27	(	(	PUNCT
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fbem-6056	187	29	)	)	PUNCT
fbem-6056	187	30	(	(	PUNCT
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fbem-6056	187	32	)	)	PUNCT
fbem-6056	187	33	(	(	PUNCT
fbem-6056	187	34	-1.02	-1.02	X
fbem-6056	187	35	)	)	PUNCT
fbem-6056	187	36	events	event	NOUN
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fbem-6056	187	38	*	*	SYM
fbem-6056	188	1	-0.02166	-0.02166	PROPN
fbem-6056	188	2	*	*	PUNCT
fbem-6056	188	3	-0.00104	-0.00104	X
fbem-6056	188	4	(	(	PUNCT
fbem-6056	188	5	-1.33	-1.33	NUM
fbem-6056	188	6	)	)	PUNCT
fbem-6056	188	7	(	(	PUNCT
fbem-6056	188	8	-1.65	-1.65	NOUN
fbem-6056	188	9	)	)	PUNCT
fbem-6056	188	10	(	(	PUNCT
fbem-6056	188	11	-0.34	-0.34	NOUN
fbem-6056	188	12	)	)	PUNCT
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fbem-6056	188	17	(	(	PUNCT
fbem-6056	188	18	-0.59	-0.59	NUM
fbem-6056	188	19	)	)	PUNCT
fbem-6056	188	20	(	(	PUNCT
fbem-6056	188	21	-0.31	-0.31	X
fbem-6056	188	22	)	)	PUNCT
fbem-6056	188	23	(	(	PUNCT
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fbem-6056	188	25	)	)	PUNCT
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fbem-6056	188	28	*	*	PUNCT
fbem-6056	188	29	0.00180	0.00180	NUM
fbem-6056	188	30	*	*	SYM
fbem-6056	188	31	0.01532	0.01532	NUM
fbem-6056	188	32	(	(	PUNCT
fbem-6056	188	33	0.74	0.74	NUM
fbem-6056	188	34	)	)	PUNCT
fbem-6056	188	35	(	(	PUNCT
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fbem-6056	188	37	)	)	PUNCT
fbem-6056	188	38	(	(	PUNCT
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fbem-6056	188	40	)	)	PUNCT
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fbem-6056	188	45	(	(	PUNCT
fbem-6056	188	46	1.48	1.48	NUM
fbem-6056	188	47	)	)	PUNCT
fbem-6056	188	48	(	(	PUNCT
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fbem-6056	189	2	)	)	PUNCT
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fbem-6056	189	5	-0.00007	-0.00007	ADJ
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fbem-6056	189	7	(	(	PUNCT
fbem-6056	189	8	-0.70	-0.70	NOUN
fbem-6056	189	9	)	)	PUNCT
fbem-6056	189	10	(	(	PUNCT
fbem-6056	189	11	-0.59	-0.59	NUM
fbem-6056	189	12	)	)	PUNCT
fbem-6056	189	13	(	(	PUNCT
fbem-6056	189	14	-0.43	-0.43	X
fbem-6056	189	15	)	)	PUNCT
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fbem-6056	189	18	*	*	PUNCT
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fbem-6056	189	20	*	*	PUNCT
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fbem-6056	189	22	(	(	PUNCT
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fbem-6056	189	24	)	)	PUNCT
fbem-6056	189	25	(	(	PUNCT
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fbem-6056	189	27	)	)	PUNCT
fbem-6056	189	28	(	(	PUNCT
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fbem-6056	189	30	)	)	PUNCT
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fbem-6056	189	35	(	(	PUNCT
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fbem-6056	189	37	)	)	PUNCT
fbem-6056	189	38	(	(	PUNCT
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fbem-6056	189	40	)	)	PUNCT
fbem-6056	189	41	(	(	PUNCT
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fbem-6056	189	43	)	)	PUNCT
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fbem-6056	189	46	*	*	VERB
fbem-6056	189	47	*	*	PROPN
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fbem-6056	191	1	(	(	PUNCT
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fbem-6056	191	3	)	)	PUNCT
fbem-6056	191	4	(	(	PUNCT
fbem-6056	191	5	-1.60	-1.60	NUM
fbem-6056	191	6	)	)	PUNCT
fbem-6056	191	7	(	(	PUNCT
fbem-6056	191	8	-2.45	-2.45	NUM
fbem-6056	191	9	)	)	PUNCT
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fbem-6056	191	15	0.28733	0.28733	NUM
fbem-6056	191	16	*	*	PUNCT
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fbem-6056	191	18	*	*	PUNCT
fbem-6056	191	19	(	(	PUNCT
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fbem-6056	191	21	)	)	PUNCT
fbem-6056	191	22	(	(	PUNCT
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fbem-6056	191	24	)	)	PUNCT
fbem-6056	191	25	（	（	PUNCT
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fbem-6056	191	27	）	）	SYM
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fbem-6056	191	33	control	control	PROPN
fbem-6056	191	34	control	control	PROPN
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fbem-6056	191	40	2109	2109	NUM
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fbem-6056	191	42	r	r	NOUN
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fbem-6056	191	46	0.1955	0.1955	NUM
fbem-6056	191	47	0.0921	0.0921	NUM
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fbem-6056	191	49	8	8	NUM
fbem-6056	191	50	.	.	PUNCT
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fbem-6056	192	2	analysis	analysis	NOUN
fbem-6056	192	3	results	result	NOUN
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fbem-6056	192	5	replacement	replacement	NOUN
fbem-6056	192	6	of	of	ADP
fbem-6056	192	7	interpreted	interpret	VERB
fbem-6056	192	8	variables	variable	NOUN
fbem-6056	192	9	with	with	ADP
fbem-6056	192	10	△	△	NOUN
fbem-6056	192	11	tc	tc	NUM
fbem-6056	192	12	variables	variable	NOUN
fbem-6056	192	13	overall	overall	ADJ
fbem-6056	192	14	samples	sample	NOUN
fbem-6056	192	15	state	state	NOUN
fbem-6056	192	16	-	-	PUNCT
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fbem-6056	192	18	enterprises	enterprise	NOUN
fbem-6056	192	19	private	private	ADJ
fbem-6056	192	20	enterprises	enterprise	NOUN
fbem-6056	192	21	icmw	icmw	VERB
fbem-6056	192	22	-0.00015	-0.00015	NOUN
fbem-6056	192	23	*	*	PUNCT
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fbem-6056	192	25	*	*	PUNCT
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fbem-6056	192	27	*	*	PUNCT
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fbem-6056	192	35	)	)	PUNCT
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fbem-6056	192	38	)	)	PUNCT
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fbem-6056	192	41	)	)	PUNCT
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fbem-6056	192	46	(	(	PUNCT
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fbem-6056	192	48	)	)	PUNCT
fbem-6056	192	49	(	(	PUNCT
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fbem-6056	192	51	)	)	PUNCT
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fbem-6056	192	54	)	)	PUNCT
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fbem-6056	192	62	(	(	PUNCT
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fbem-6056	192	64	)	)	PUNCT
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fbem-6056	192	86	)	)	PUNCT
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fbem-6056	192	92	*	*	PUNCT
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fbem-6056	192	102	)	)	PUNCT
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fbem-6056	193	1	*	*	PUNCT
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fbem-6056	195	1	*	*	PUNCT
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fbem-6056	200	25	3609	3609	NUM
fbem-6056	200	26	2109	2109	NUM
fbem-6056	200	27	adj	adj	X
fbem-6056	200	28	r	r	NOUN
fbem-6056	200	29	-	-	PUNCT
fbem-6056	200	30	squared	square	VERB
fbem-6056	200	31	0.1801	0.1801	NUM
fbem-6056	200	32	0.2552	0.2552	NUM
fbem-6056	200	33	0.3021	0.3021	NUM
fbem-6056	200	34	5	5	NUM
fbem-6056	200	35	.	.	PUNCT
fbem-6056	200	36	conclusion	conclusion	NOUN
fbem-6056	200	37	in	in	ADP
fbem-6056	200	38	this	this	DET
fbem-6056	200	39	paper	paper	NOUN
fbem-6056	200	40	,	,	PUNCT
fbem-6056	200	41	there	there	PRON
fbem-6056	200	42	are	be	VERB
fbem-6056	200	43	certain	certain	ADJ
fbem-6056	200	44	innovations	innovation	NOUN
fbem-6056	200	45	in	in	ADP
fbem-6056	200	46	the	the	DET
fbem-6056	200	47	recognition	recognition	NOUN
fbem-6056	200	48	of	of	ADP
fbem-6056	200	49	internal	internal	ADJ
fbem-6056	200	50	control	control	NOUN
fbem-6056	200	51	defects	defect	NOUN
fbem-6056	200	52	.	.	PUNCT
fbem-6056	201	1	on	on	ADP
fbem-6056	201	2	the	the	DET
fbem-6056	201	3	basis	basis	NOUN
fbem-6056	201	4	of	of	ADP
fbem-6056	201	5	conventional	conventional	ADJ
fbem-6056	201	6	internal	internal	ADJ
fbem-6056	201	7	control	control	NOUN
fbem-6056	201	8	audit	audit	NOUN
fbem-6056	201	9	reports	report	NOUN
fbem-6056	201	10	and	and	CCONJ
fbem-6056	201	11	internal	internal	ADJ
fbem-6056	201	12	control	control	NOUN
fbem-6056	201	13	self	self	NOUN
fbem-6056	201	14	-	-	PUNCT
fbem-6056	201	15	assessment	assessment	NOUN
fbem-6056	201	16	reports	report	NOUN
fbem-6056	201	17	,	,	PUNCT
fbem-6056	201	18	the	the	DET
fbem-6056	201	19	prevalent	prevalent	ADJ
fbem-6056	201	20	concealment	concealment	NOUN
fbem-6056	201	21	of	of	ADP
fbem-6056	201	22	internal	internal	ADJ
fbem-6056	201	23	control	control	NOUN
fbem-6056	201	24	defects	defect	NOUN
fbem-6056	201	25	is	be	AUX
fbem-6056	201	26	taken	take	VERB
fbem-6056	201	27	into	into	ADP
fbem-6056	201	28	account	account	NOUN
fbem-6056	201	29	,	,	PUNCT
fbem-6056	201	30	and	and	CCONJ
fbem-6056	201	31	financial	financial	ADJ
fbem-6056	201	32	restatements	restatement	NOUN
fbem-6056	201	33	and	and	CCONJ
fbem-6056	201	34	punishment	punishment	NOUN
fbem-6056	201	35	due	due	ADP
fbem-6056	201	36	to	to	ADP
fbem-6056	201	37	violations	violation	NOUN
fbem-6056	201	38	by	by	ADP
fbem-6056	201	39	the	the	DET
fbem-6056	201	40	china	china	PROPN
fbem-6056	201	41	securities	securities	PROPN
fbem-6056	201	42	regulatory	regulatory	PROPN
fbem-6056	201	43	commission	commission	NOUN
fbem-6056	201	44	and	and	CCONJ
fbem-6056	201	45	exchanges	exchange	NOUN
fbem-6056	201	46	are	be	AUX
fbem-6056	201	47	also	also	ADV
fbem-6056	201	48	added	add	VERB
fbem-6056	201	49	to	to	ADP
fbem-6056	201	50	the	the	DET
fbem-6056	201	51	criteria	criterion	NOUN
fbem-6056	201	52	for	for	ADP
fbem-6056	201	53	recognizing	recognize	VERB
fbem-6056	201	54	internal	internal	ADJ
fbem-6056	201	55	control	control	NOUN
fbem-6056	201	56	defects	defect	NOUN
fbem-6056	201	57	.	.	PUNCT
fbem-6056	202	1	therefore	therefore	ADV
fbem-6056	202	2	,	,	PUNCT
fbem-6056	202	3	the	the	DET
fbem-6056	202	4	internal	internal	ADJ
fbem-6056	202	5	control	control	NOUN
fbem-6056	202	6	recognition	recognition	NOUN
fbem-6056	202	7	system	system	NOUN
fbem-6056	202	8	is	be	AUX
fbem-6056	202	9	established	establish	VERB
fbem-6056	202	10	from	from	ADP
fbem-6056	202	11	four	four	NUM
fbem-6056	202	12	dimensions	dimension	NOUN
fbem-6056	202	13	.	.	PUNCT
fbem-6056	203	1	since	since	SCONJ
fbem-6056	203	2	commercial	commercial	ADJ
fbem-6056	203	3	credit	credit	NOUN
fbem-6056	203	4	financing	financing	NOUN
fbem-6056	203	5	of	of	ADP
fbem-6056	203	6	an	an	DET
fbem-6056	203	7	enterprise	enterprise	NOUN
fbem-6056	203	8	is	be	AUX
fbem-6056	203	9	affected	affect	VERB
fbem-6056	203	10	by	by	ADP
fbem-6056	203	11	the	the	DET
fbem-6056	203	12	quality	quality	NOUN
fbem-6056	203	13	of	of	ADP
fbem-6056	203	14	internal	internal	ADJ
fbem-6056	203	15	control	control	NOUN
fbem-6056	203	16	,	,	PUNCT
fbem-6056	203	17	and	and	CCONJ
fbem-6056	203	18	also	also	ADV
fbem-6056	203	19	serves	serve	VERB
fbem-6056	203	20	as	as	ADP
fbem-6056	203	21	an	an	DET
fbem-6056	203	22	important	important	ADJ
fbem-6056	203	23	financing	financing	NOUN
fbem-6056	203	24	method	method	NOUN
fbem-6056	203	25	that	that	PRON
fbem-6056	203	26	bears	bear	VERB
fbem-6056	203	27	on	on	ADP
fbem-6056	203	28	the	the	DET
fbem-6056	203	29	health	health	NOUN
fbem-6056	203	30	of	of	ADP
fbem-6056	203	31	operation	operation	NOUN
fbem-6056	203	32	,	,	PUNCT
fbem-6056	203	33	investment	investment	NOUN
fbem-6056	203	34	and	and	CCONJ
fbem-6056	203	35	cash	cash	NOUN
fbem-6056	203	36	flow	flow	NOUN
fbem-6056	203	37	,	,	PUNCT
fbem-6056	203	38	it	it	PRON
fbem-6056	203	39	is	be	AUX
fbem-6056	203	40	recommended	recommend	VERB
fbem-6056	203	41	herein	herein	NOUN
fbem-6056	203	42	that	that	PRON
fbem-6056	203	43	enterprises	enterprise	NOUN
fbem-6056	203	44	should	should	AUX
fbem-6056	203	45	abide	abide	VERB
fbem-6056	203	46	by	by	ADP
fbem-6056	203	47	relevant	relevant	ADJ
fbem-6056	203	48	regulations	regulation	NOUN
fbem-6056	203	49	of	of	ADP
fbem-6056	203	50	china	china	PROPN
fbem-6056	203	51	securities	securities	PROPN
fbem-6056	203	52	regulatory	regulatory	PROPN
fbem-6056	203	53	commission	commission	NOUN
fbem-6056	203	54	and	and	CCONJ
fbem-6056	203	55	exchanges	exchange	NOUN
fbem-6056	203	56	on	on	ADP
fbem-6056	203	57	internal	internal	ADJ
fbem-6056	203	58	control	control	NOUN
fbem-6056	203	59	disclosure	disclosure	NOUN
fbem-6056	203	60	,	,	PUNCT
fbem-6056	203	61	establish	establish	VERB
fbem-6056	203	62	a	a	DET
fbem-6056	203	63	sound	sound	ADJ
fbem-6056	203	64	internal	internal	ADJ
fbem-6056	203	65	control	control	NOUN
fbem-6056	203	66	system	system	NOUN
fbem-6056	203	67	,	,	PUNCT
fbem-6056	203	68	and	and	CCONJ
fbem-6056	203	69	properly	properly	ADV
fbem-6056	203	70	maintain	maintain	VERB
fbem-6056	203	71	the	the	DET
fbem-6056	203	72	trust	trust	NOUN
fbem-6056	203	73	with	with	ADP
fbem-6056	203	74	trading	trading	NOUN
fbem-6056	203	75	partners	partner	NOUN
fbem-6056	203	76	,	,	PUNCT
fbem-6056	203	77	so	so	SCONJ
fbem-6056	203	78	as	as	SCONJ
fbem-6056	203	79	to	to	PART
fbem-6056	203	80	avoid	avoid	VERB
fbem-6056	203	81	the	the	DET
fbem-6056	203	82	impact	impact	NOUN
fbem-6056	203	83	of	of	ADP
fbem-6056	203	84	insufficient	insufficient	ADJ
fbem-6056	203	85	commercial	commercial	ADJ
fbem-6056	203	86	credit	credit	NOUN
fbem-6056	203	87	financing	financing	NOUN
fbem-6056	203	88	on	on	ADP
fbem-6056	203	89	normal	normal	ADJ
fbem-6056	203	90	operation	operation	NOUN
fbem-6056	203	91	and	and	CCONJ
fbem-6056	203	92	investment	investment	NOUN
fbem-6056	203	93	due	due	ADP
fbem-6056	203	94	to	to	ADP
fbem-6056	203	95	internal	internal	ADJ
fbem-6056	203	96	control	control	NOUN
fbem-6056	203	97	defects	defect	NOUN
fbem-6056	203	98	.	.	PUNCT
fbem-6056	204	1	regulatory	regulatory	ADJ
fbem-6056	204	2	departments	department	NOUN
fbem-6056	204	3	should	should	AUX
fbem-6056	204	4	formulate	formulate	VERB
fbem-6056	204	5	specific	specific	ADJ
fbem-6056	204	6	standards	standard	NOUN
fbem-6056	204	7	for	for	ADP
fbem-6056	204	8	recognition	recognition	NOUN
fbem-6056	204	9	of	of	ADP
fbem-6056	204	10	internal	internal	ADJ
fbem-6056	204	11	control	control	NOUN
fbem-6056	204	12	defects	defect	NOUN
fbem-6056	204	13	as	as	ADV
fbem-6056	204	14	soon	soon	ADV
fbem-6056	204	15	as	as	ADP
fbem-6056	204	16	possible	possible	ADJ
fbem-6056	204	17	,	,	PUNCT
fbem-6056	204	18	and	and	CCONJ
fbem-6056	204	19	also	also	ADV
fbem-6056	204	20	consider	consider	VERB
fbem-6056	204	21	the	the	DET
fbem-6056	204	22	inclusion	inclusion	NOUN
fbem-6056	204	23	of	of	ADP
fbem-6056	204	24	dimensions	dimension	NOUN
fbem-6056	204	25	other	other	ADJ
fbem-6056	204	26	than	than	ADP
fbem-6056	204	27	audit	audit	NOUN
fbem-6056	204	28	reports	report	NOUN
fbem-6056	204	29	and	and	CCONJ
fbem-6056	204	30	self	self	NOUN
fbem-6056	204	31	-	-	PUNCT
fbem-6056	204	32	assessment	assessment	NOUN
fbem-6056	204	33	154	154	NUM
fbem-6056	204	34	reports	report	NOUN
fbem-6056	204	35	to	to	ADP
fbem-6056	204	36	the	the	DET
fbem-6056	204	37	internal	internal	ADJ
fbem-6056	204	38	control	control	NOUN
fbem-6056	204	39	assessment	assessment	NOUN
fbem-6056	204	40	system	system	NOUN
fbem-6056	204	41	to	to	PART
fbem-6056	204	42	substantially	substantially	ADV
fbem-6056	204	43	improve	improve	VERB
fbem-6056	204	44	listed	listed	ADJ
fbem-6056	204	45	companies	company	NOUN
fbem-6056	204	46	’	’	PART
fbem-6056	204	47	internal	internal	ADJ
fbem-6056	204	48	control	control	NOUN
fbem-6056	204	49	and	and	CCONJ
fbem-6056	204	50	protect	protect	VERB
fbem-6056	204	51	the	the	DET
fbem-6056	204	52	interests	interest	NOUN
fbem-6056	204	53	of	of	ADP
fbem-6056	204	54	investors	investor	NOUN
fbem-6056	204	55	and	and	CCONJ
fbem-6056	204	56	creditors	creditor	NOUN
fbem-6056	204	57	.	.	PUNCT
fbem-6056	205	1	for	for	ADP
fbem-6056	205	2	external	external	ADJ
fbem-6056	205	3	stakeholders	stakeholder	NOUN
fbem-6056	205	4	such	such	ADJ
fbem-6056	205	5	as	as	ADP
fbem-6056	205	6	trading	trading	NOUN
fbem-6056	205	7	partners	partner	NOUN
fbem-6056	205	8	and	and	CCONJ
fbem-6056	205	9	creditors	creditor	NOUN
fbem-6056	205	10	,	,	PUNCT
fbem-6056	205	11	a	a	DET
fbem-6056	205	12	new	new	ADJ
fbem-6056	205	13	perspective	perspective	NOUN
fbem-6056	205	14	for	for	ADP
fbem-6056	205	15	analyzing	analyze	VERB
fbem-6056	205	16	enterprises	enterprise	NOUN
fbem-6056	205	17	’	'	PUNCT
fbem-6056	205	18	internal	internal	ADJ
fbem-6056	205	19	control	control	NOUN
fbem-6056	205	20	is	be	AUX
fbem-6056	205	21	offered	offer	VERB
fbem-6056	205	22	,	,	PUNCT
fbem-6056	205	23	which	which	PRON
fbem-6056	205	24	helps	help	VERB
fbem-6056	205	25	better	well	ADV
fbem-6056	205	26	identify	identify	VERB
fbem-6056	205	27	major	major	ADJ
fbem-6056	205	28	internal	internal	ADJ
fbem-6056	205	29	control	control	NOUN
fbem-6056	205	30	defects	defect	NOUN
fbem-6056	205	31	and	and	CCONJ
fbem-6056	205	32	make	make	VERB
fbem-6056	205	33	better	well	ADJ
fbem-6056	205	34	decisions	decision	NOUN
fbem-6056	205	35	using	use	VERB
fbem-6056	205	36	relevant	relevant	ADJ
fbem-6056	205	37	information	information	NOUN
fbem-6056	205	38	.	.	PUNCT
fbem-6056	206	1	references	reference	NOUN
fbem-6056	206	2	[	[	X
fbem-6056	206	3	1	1	NUM
fbem-6056	206	4	]	]	X
fbem-6056	206	5	li	li	PROPN
fbem-6056	206	6	xiang	xiang	PROPN
fbem-6056	206	7	.	.	PUNCT
fbem-6056	207	1	empirical	empirical	ADJ
fbem-6056	207	2	study	study	NOUN
fbem-6056	207	3	of	of	ADP
fbem-6056	207	4	internal	internal	ADJ
fbem-6056	207	5	control	control	NOUN
fbem-6056	207	6	in	in	ADP
fbem-6056	207	7	the	the	DET
fbem-6056	207	8	united	united	PROPN
fbem-6056	207	9	states	states	PROPN
fbem-6056	207	10	:	:	PUNCT
fbem-6056	207	11	a	a	DET
fbem-6056	207	12	review	review	NOUN
fbem-6056	207	13	and	and	CCONJ
fbem-6056	207	14	insights[j	insights[j	ADV
fbem-6056	207	15	]	]	PUNCT
fbem-6056	207	16	.	.	PUNCT
fbem-6056	208	1	audit	audit	NOUN
fbem-6056	208	2	research,2009(01):8796	research,2009(01):8796	NOUN
fbem-6056	208	3	.	.	PUNCT
fbem-6056	209	1	[	[	X
fbem-6056	209	2	2	2	NUM
fbem-6056	209	3	]	]	PUNCT
fbem-6056	209	4	healy	healy	NOUN
fbem-6056	209	5	,	,	PUNCT
fbem-6056	209	6	and	and	CCONJ
fbem-6056	209	7	palepu	palepu	NOUN
fbem-6056	209	8	.	.	PUNCT
fbem-6056	210	1	“	"	PUNCT
fbem-6056	210	2	information	information	NOUN
fbem-6056	210	3	asymmetry	asymmetry	NOUN
fbem-6056	210	4	,	,	PUNCT
fbem-6056	210	5	corporate	corporate	ADJ
fbem-6056	210	6	disclosure	disclosure	NOUN
fbem-6056	210	7	,	,	PUNCT
fbem-6056	210	8	and	and	CCONJ
fbem-6056	210	9	the	the	DET
fbem-6056	210	10	capital	capital	NOUN
fbem-6056	210	11	markets	market	NOUN
fbem-6056	210	12	:	:	PUNCT
fbem-6056	210	13	a	a	DET
fbem-6056	210	14	review	review	NOUN
fbem-6056	210	15	of	of	ADP
fbem-6056	210	16	the	the	DET
fbem-6056	210	17	empirical	empirical	ADJ
fbem-6056	210	18	disclosure	disclosure	NOUN
fbem-6056	210	19	literature	literature	NOUN
fbem-6056	210	20	.	.	PUNCT
fbem-6056	210	21	”	"	PUNCT
fbem-6056	210	22	journal	journal	NOUN
fbem-6056	210	23	of	of	ADP
fbem-6056	210	24	accounting	accounting	NOUN
fbem-6056	210	25	and	and	CCONJ
fbem-6056	210	26	economics	economic	NOUN
fbem-6056	210	27	,	,	PUNCT
fbem-6056	210	28	vol	vol	NOUN
fbem-6056	210	29	.	.	PROPN
fbem-6056	210	30	31	31	NUM
fbem-6056	210	31	,	,	PUNCT
fbem-6056	210	32	no	no	INTJ
fbem-6056	210	33	.	.	NOUN
fbem-6056	210	34	1	1	NUM
fbem-6056	210	35	,	,	PUNCT
fbem-6056	210	36	2001	2001	NUM
fbem-6056	210	37	,	,	PUNCT
fbem-6056	210	38	pp	pp	ADP
fbem-6056	210	39	.	.	PUNCT
fbem-6056	211	1	405–440	405–440	NUM
fbem-6056	211	2	.	.	PUNCT
fbem-6056	212	1	[	[	X
fbem-6056	212	2	3	3	NUM
fbem-6056	212	3	]	]	X
fbem-6056	212	4	bronson	bronson	PROPN
fbem-6056	212	5	,	,	PUNCT
fbem-6056	212	6	scott	scott	PROPN
fbem-6056	212	7	n.	n.	PROPN
fbem-6056	212	8	,	,	PUNCT
fbem-6056	212	9	et	et	PROPN
fbem-6056	212	10	al	al	PROPN
fbem-6056	212	11	.	.	PUNCT
fbem-6056	213	1	“	"	PUNCT
fbem-6056	213	2	firm	firm	ADJ
fbem-6056	213	3	characteristics	characteristic	NOUN
fbem-6056	213	4	and	and	CCONJ
fbem-6056	213	5	voluntary	voluntary	ADJ
fbem-6056	213	6	management	management	NOUN
fbem-6056	213	7	reports	report	NOUN
fbem-6056	213	8	on	on	ADP
fbem-6056	213	9	internal	internal	ADJ
fbem-6056	213	10	control	control	NOUN
fbem-6056	213	11	.	.	PUNCT
fbem-6056	213	12	”	"	PUNCT
fbem-6056	214	1	auditing	audit	VERB
fbem-6056	214	2	:	:	PUNCT
fbem-6056	214	3	a	a	DET
fbem-6056	214	4	journal	journal	NOUN
fbem-6056	214	5	of	of	ADP
fbem-6056	214	6	practice	practice	NOUN
fbem-6056	214	7	&	&	CCONJ
fbem-6056	214	8	amp	amp	NOUN
fbem-6056	214	9	;	;	PUNCT
fbem-6056	214	10	theory	theory	NOUN
fbem-6056	214	11	,	,	PUNCT
fbem-6056	214	12	vol	vol	NOUN
fbem-6056	214	13	.	.	PROPN
fbem-6056	214	14	25	25	NUM
fbem-6056	214	15	,	,	PUNCT
fbem-6056	214	16	no	no	INTJ
fbem-6056	214	17	.	.	NOUN
fbem-6056	214	18	2	2	NUM
fbem-6056	214	19	,	,	PUNCT
fbem-6056	214	20	2006	2006	NUM
fbem-6056	214	21	,	,	PUNCT
fbem-6056	214	22	pp	pp	ADV
fbem-6056	214	23	.	.	PUNCT
fbem-6056	215	1	25–39	25–39	NUM
fbem-6056	215	2	.	.	PUNCT
fbem-6056	216	1	[	[	X
fbem-6056	216	2	4	4	NUM
fbem-6056	216	3	]	]	X
fbem-6056	216	4	eng	eng	X
fbem-6056	216	5	,	,	PUNCT
fbem-6056	216	6	and	and	CCONJ
fbem-6056	216	7	mak	mak	PROPN
fbem-6056	216	8	.	.	PUNCT
fbem-6056	217	1	“	"	PUNCT
fbem-6056	217	2	corporate	corporate	ADJ
fbem-6056	217	3	governance	governance	NOUN
fbem-6056	217	4	and	and	CCONJ
fbem-6056	217	5	voluntary	voluntary	ADJ
fbem-6056	217	6	disclosure	disclosure	NOUN
fbem-6056	217	7	.	.	PUNCT
fbem-6056	217	8	”	"	PUNCT
fbem-6056	218	1	journal	journal	NOUN
fbem-6056	218	2	of	of	ADP
fbem-6056	218	3	accounting	accounting	NOUN
fbem-6056	218	4	and	and	CCONJ
fbem-6056	218	5	public	public	ADJ
fbem-6056	218	6	policy	policy	NOUN
fbem-6056	218	7	,	,	PUNCT
fbem-6056	218	8	vol	vol	NOUN
fbem-6056	218	9	.	.	PROPN
fbem-6056	218	10	22	22	NUM
fbem-6056	218	11	,	,	PUNCT
fbem-6056	218	12	no	no	INTJ
fbem-6056	218	13	.	.	NOUN
fbem-6056	218	14	4	4	NUM
fbem-6056	218	15	,	,	PUNCT
fbem-6056	218	16	2003	2003	NUM
fbem-6056	218	17	,	,	PUNCT
fbem-6056	218	18	pp	pp	ADJ
fbem-6056	218	19	.	.	PUNCT
fbem-6056	219	1	325–345	325–345	NUM
fbem-6056	219	2	.	.	PUNCT
fbem-6056	220	1	[	[	X
fbem-6056	220	2	5	5	NUM
fbem-6056	220	3	]	]	PUNCT
fbem-6056	220	4	franklin	franklin	PROPN
fbem-6056	220	5	,	,	PUNCT
fbem-6056	220	6	mitchell	mitchell	PROPN
fbem-6056	220	7	.	.	PROPN
fbem-6056	220	8	,	,	PUNCT
fbem-6056	220	9	and	and	CCONJ
fbem-6056	220	10	walden	walden	PROPN
fbem-6056	220	11	university	university	NOUN
fbem-6056	220	12	.	.	PUNCT
fbem-6056	221	1	“	"	PUNCT
fbem-6056	221	2	sarbanes	sarbanes	PROPN
fbem-6056	221	3	oxley	oxley	PROPN
fbem-6056	221	4	section	section	NOUN
fbem-6056	221	5	404	404	NUM
fbem-6056	221	6	:	:	PUNCT
fbem-6056	221	7	can	can	AUX
fbem-6056	221	8	material	material	VERB
fbem-6056	221	9	weakness	weakness	NOUN
fbem-6056	221	10	be	be	AUX
fbem-6056	221	11	predicted	predict	VERB
fbem-6056	221	12	and	and	CCONJ
fbem-6056	221	13	modeled	model	VERB
fbem-6056	221	14	?	?	PUNCT
fbem-6056	222	1	an	an	DET
fbem-6056	222	2	examination	examination	NOUN
fbem-6056	222	3	of	of	ADP
fbem-6056	222	4	the	the	DET
fbem-6056	222	5	variables	variable	NOUN
fbem-6056	222	6	of	of	ADP
fbem-6056	222	7	the	the	DET
fbem-6056	222	8	zeta	zeta	PROPN
fbem-6056	222	9	model	model	NOUN
fbem-6056	222	10	in	in	ADP
fbem-6056	222	11	prediction	prediction	NOUN
fbem-6056	222	12	of	of	ADP
fbem-6056	222	13	material	material	ADJ
fbem-6056	222	14	weakness	weakness	NOUN
fbem-6056	222	15	.	.	PUNCT
fbem-6056	222	16	”	"	PUNCT
fbem-6056	223	1	,	,	PUNCT
fbem-6056	223	2	2007	2007	NUM
fbem-6056	223	3	,	,	PUNCT
fbem-6056	223	4	source	source	NOUN
fbem-6056	223	5	:	:	PUNCT
fbem-6056	223	6	dissertation	dissertation	NOUN
fbem-6056	223	7	abstracts	abstract	NOUN
fbem-6056	223	8	international	international	ADJ
fbem-6056	223	9	,	,	PUNCT
fbem-6056	223	10	volume	volume	NOUN
fbem-6056	223	11	:	:	PUNCT
fbem-6056	224	1	67–12	67–12	NUM
fbem-6056	224	2	,	,	PUNCT
fbem-6056	224	3	section	section	NOUN
fbem-6056	224	4	:	:	PUNCT
fbem-6056	224	5	a	a	DET
fbem-6056	224	6	,	,	PUNCT
fbem-6056	224	7	page	page	NOUN
fbem-6056	224	8	:	:	PUNCT
fbem-6056	224	9	4601	4601	NUM
fbem-6056	224	10	.	.	PUNCT
fbem-6056	225	1	[	[	X
fbem-6056	225	2	6	6	NUM
fbem-6056	225	3	]	]	X
fbem-6056	225	4	chen	chen	PROPN
fbem-6056	225	5	,	,	PUNCT
fbem-6056	225	6	guanting	guante	VERB
fbem-6056	225	7	,	,	PUNCT
fbem-6056	225	8	li	li	PROPN
fbem-6056	225	9	shu	shu	PROPN
fbem-6056	225	10	.	.	PUNCT
fbem-6056	226	1	a	a	DET
fbem-6056	226	2	comparison	comparison	NOUN
fbem-6056	226	3	of	of	ADP
fbem-6056	226	4	chinese	chinese	ADJ
fbem-6056	226	5	and	and	CCONJ
fbem-6056	226	6	american	american	ADJ
fbem-6056	226	7	internal	internal	PROPN
fbem-6056	226	8	control	control	PROPN
fbem-6056	226	9	review	review	PROPN
fbem-6056	226	10	standards[j	standards[j	PROPN
fbem-6056	226	11	]	]	PUNCT
fbem-6056	226	12	.	.	PUNCT
fbem-6056	227	1	audit	audit	NOUN
fbem-6056	227	2	research	research	NOUN
fbem-6056	227	3	,	,	PUNCT
fbem-6056	227	4	2002(05):32	2002(05):32	NUM
fbem-6056	227	5	-	-	SYM
fbem-6056	227	6	37	37	NUM
fbem-6056	227	7	.	.	PUNCT
fbem-6056	228	1	[	[	X
fbem-6056	228	2	7	7	X
fbem-6056	228	3	]	]	X
fbem-6056	228	4	li	li	PROPN
fbem-6056	228	5	yingqi	yingqi	PROPN
fbem-6056	228	6	,	,	PUNCT
fbem-6056	228	7	chen	chen	PROPN
fbem-6056	228	8	chunhua	chunhua	PROPN
fbem-6056	228	9	,	,	PUNCT
fbem-6056	228	10	yu	yu	PROPN
fbem-6056	228	11	junli	junli	PROPN
fbem-6056	228	12	.	.	PUNCT
fbem-6056	229	1	disclosure	disclosure	NOUN
fbem-6056	229	2	of	of	ADP
fbem-6056	229	3	internal	internal	ADJ
fbem-6056	229	4	control	control	NOUN
fbem-6056	229	5	evaluation	evaluation	NOUN
fbem-6056	229	6	information	information	NOUN
fbem-6056	229	7	of	of	ADP
fbem-6056	229	8	listed	list	VERB
fbem-6056	229	9	companies	company	NOUN
fbem-6056	229	10	in	in	ADP
fbem-6056	229	11	china	china	PROPN
fbem-6056	229	12	:	:	PUNCT
fbem-6056	229	13	problems	problem	NOUN
fbem-6056	229	14	and	and	CCONJ
fbem-6056	229	15	improvements	improvement	NOUN
fbem-6056	229	16	-	-	PUNCT
fbem-6056	229	17	evidence	evidence	NOUN
fbem-6056	229	18	from	from	ADP
fbem-6056	229	19	2011	2011	NUM
fbem-6056	229	20	internal	internal	ADJ
fbem-6056	229	21	control	control	NOUN
fbem-6056	229	22	evaluation	evaluation	NOUN
fbem-6056	229	23	report[j	report[j	PROPN
fbem-6056	229	24	]	]	PUNCT
fbem-6056	229	25	.	.	PUNCT
fbem-6056	230	1	accounting	accounting	NOUN
fbem-6056	230	2	research	research	NOUN
fbem-6056	230	3	,	,	PUNCT
fbem-6056	230	4	2013	2013	NUM
fbem-6056	230	5	(	(	PUNCT
fbem-6056	230	6	08	08	NUM
fbem-6056	230	7	):	):	PUNCT
fbem-6056	230	8	62	62	NUM
fbem-6056	230	9	-	-	SYM
fbem-6056	230	10	68	68	NUM
fbem-6056	230	11	+	+	NOUN
fbem-6056	230	12	97	97	NUM
fbem-6056	230	13	.	.	PUNCT
fbem-6056	231	1	[	[	X
fbem-6056	231	2	8	8	NUM
fbem-6056	231	3	]	]	X
fbem-6056	231	4	zhang	zhang	PROPN
fbem-6056	231	5	zhen	zhen	PROPN
fbem-6056	231	6	,	,	PUNCT
fbem-6056	231	7	li	li	PROPN
fbem-6056	231	8	xiaoqing	xiaoqing	PROPN
fbem-6056	231	9	.	.	PUNCT
fbem-6056	232	1	analysis	analysis	NOUN
fbem-6056	232	2	of	of	ADP
fbem-6056	232	3	the	the	DET
fbem-6056	232	4	current	current	ADJ
fbem-6056	232	5	situation	situation	NOUN
fbem-6056	232	6	of	of	ADP
fbem-6056	232	7	disclosure	disclosure	NOUN
fbem-6056	232	8	of	of	ADP
fbem-6056	232	9	internal	internal	ADJ
fbem-6056	232	10	control	control	NOUN
fbem-6056	232	11	deficiencies	deficiency	NOUN
fbem-6056	232	12	of	of	ADP
fbem-6056	232	13	a	a	DET
fbem-6056	232	14	-	-	PUNCT
fbem-6056	232	15	share	share	NOUN
fbem-6056	232	16	listed	list	VERB
fbem-6056	232	17	companies	company	NOUN
fbem-6056	232	18	in	in	ADP
fbem-6056	232	19	shenzhen[j	shenzhen[j	PROPN
fbem-6056	232	20	]	]	PUNCT
fbem-6056	232	21	.	.	PUNCT
fbem-6056	233	1	contemporary	contemporary	ADJ
fbem-6056	233	2	economy	economy	NOUN
fbem-6056	233	3	,	,	PUNCT
fbem-6056	233	4	2015	2015	NUM
fbem-6056	233	5	(	(	PUNCT
fbem-6056	233	6	35	35	NUM
fbem-6056	233	7	):	):	PUNCT
fbem-6056	233	8	22	22	NUM
fbem-6056	233	9	-	-	SYM
fbem-6056	233	10	23	23	NUM
fbem-6056	233	11	.	.	PUNCT
fbem-6056	234	1	[	[	X
fbem-6056	234	2	9	9	NUM
fbem-6056	234	3	]	]	PUNCT
fbem-6056	234	4	yu	yu	PROPN
fbem-6056	234	5	zengbiao	zengbiao	PROPN
fbem-6056	234	6	,	,	PUNCT
fbem-6056	234	7	wang	wang	PROPN
fbem-6056	234	8	jingda	jingda	PROPN
fbem-6056	234	9	,	,	PUNCT
fbem-6056	234	10	qu	qu	NOUN
fbem-6056	234	11	weijing	weije	VERB
fbem-6056	234	12	.	.	PUNCT
fbem-6056	235	1	the	the	DET
fbem-6056	235	2	construction	construction	NOUN
fbem-6056	235	3	of	of	ADP
fbem-6056	235	4	enterprise	enterprise	NOUN
fbem-6056	235	5	internal	internal	ADJ
fbem-6056	235	6	control	control	NOUN
fbem-6056	235	7	evaluation	evaluation	NOUN
fbem-6056	235	8	system	system	NOUN
fbem-6056	235	9	--	--	PUNCT
fbem-6056	235	10	a	a	DET
fbem-6056	235	11	case	case	NOUN
fbem-6056	235	12	study	study	NOUN
fbem-6056	235	13	of	of	ADP
fbem-6056	235	14	asimco	asimco	PROPN
fbem-6056	235	15	industrial	industrial	PROPN
fbem-6056	235	16	technology	technology	PROPN
fbem-6056	235	17	co.	co.	PROPN
fbem-6056	235	18	audit	audit	NOUN
fbem-6056	235	19	research	research	NOUN
fbem-6056	235	20	,	,	PUNCT
fbem-6056	235	21	2007	2007	NUM
fbem-6056	235	22	(	(	PUNCT
fbem-6056	235	23	03	03	NUM
fbem-6056	235	24	):	):	PUNCT
fbem-6056	235	25	47	47	NUM
fbem-6056	235	26	-	-	SYM
fbem-6056	235	27	52	52	NUM
fbem-6056	235	28	.	.	PUNCT
fbem-6056	236	1	[	[	X
fbem-6056	236	2	10	10	NUM
fbem-6056	236	3	]	]	X
fbem-6056	236	4	yang	yang	PROPN
fbem-6056	236	5	youhong	youhong	PROPN
fbem-6056	236	6	,	,	PUNCT
fbem-6056	236	7	wang	wang	PROPN
fbem-6056	236	8	wei.a	wei.a	PROPN
fbem-6056	236	9	study	study	NOUN
fbem-6056	236	10	on	on	ADP
fbem-6056	236	11	disclosure	disclosure	NOUN
fbem-6056	236	12	of	of	ADP
fbem-6056	236	13	internal	internal	ADJ
fbem-6056	236	14	control	control	NOUN
fbem-6056	236	15	information	information	NOUN
fbem-6056	236	16	of	of	ADP
fbem-6056	236	17	shanghai	shanghai	PROPN
fbem-6056	236	18	companies	company	NOUN
fbem-6056	236	19	in	in	ADP
fbem-6056	236	20	2006	2006	NUM
fbem-6056	236	21	[	[	X
fbem-6056	236	22	j	j	X
fbem-6056	236	23	]	]	X
fbem-6056	236	24	.	.	PUNCT
fbem-6056	237	1	accounting	accounting	NOUN
fbem-6056	237	2	research	research	NOUN
fbem-6056	237	3	,	,	PUNCT
fbem-6056	237	4	2008(03):3542	2008(03):3542	NUM
fbem-6056	237	5	+	+	NOUN
fbem-6056	237	6	95	95	NUM
fbem-6056	237	7	.	.	PUNCT
fbem-6056	238	1	[	[	X
fbem-6056	238	2	11	11	NUM
fbem-6056	238	3	]	]	X
fbem-6056	238	4	chen	chen	PROPN
fbem-6056	238	5	,	,	PUNCT
fbem-6056	238	6	guan	guan	PROPN
fbem-6056	238	7	-	-	PUNCT
fbem-6056	238	8	ting	ting	PROPN
fbem-6056	238	9	,	,	PUNCT
fbem-6056	238	10	huang	huang	PROPN
fbem-6056	238	11	,	,	PUNCT
fbem-6056	238	12	xiao	xiao	PROPN
fbem-6056	238	13	-	-	PUNCT
fbem-6056	238	14	lin	lin	PROPN
fbem-6056	238	15	,	,	PUNCT
fbem-6056	238	16	zhang	zhang	PROPN
fbem-6056	238	17	,	,	PUNCT
fbem-6056	238	18	sweet	sweet	ADJ
fbem-6056	238	19	.	.	PUNCT
fbem-6056	238	20	internal	internal	ADJ
fbem-6056	238	21	control	control	PROPN
fbem-6056	238	22	evaluation	evaluation	NOUN
fbem-6056	238	23	model	model	NOUN
fbem-6056	238	24	based	base	VERB
fbem-6056	238	25	on	on	ADP
fbem-6056	238	26	enterprise	enterprise	NOUN
fbem-6056	238	27	risk	risk	NOUN
fbem-6056	238	28	management	management	NOUN
fbem-6056	238	29	framework	framework	NOUN
fbem-6056	238	30	and	and	CCONJ
fbem-6056	238	31	its	its	PRON
fbem-6056	238	32	application[j	application[j	PROPN
fbem-6056	238	33	]	]	PUNCT
fbem-6056	238	34	.	.	PUNCT
fbem-6056	239	1	audit	audit	NOUN
fbem-6056	239	2	research,2013(06):93101	research,2013(06):93101	NOUN
fbem-6056	239	3	.	.	PUNCT
fbem-6056	240	1	[	[	X
fbem-6056	240	2	12	12	NUM
fbem-6056	240	3	]	]	PUNCT
fbem-6056	240	4	ba	ba	PROPN
fbem-6056	240	5	shu	shu	PROPN
fbem-6056	240	6	song	song	PROPN
fbem-6056	240	7	,	,	PUNCT
fbem-6056	240	8	liu	liu	PROPN
fbem-6056	240	9	xiao	xiao	PROPN
fbem-6056	240	10	hong	hong	PROPN
fbem-6056	240	11	,	,	PUNCT
fbem-6056	240	12	niu	niu	PROPN
fbem-6056	240	13	baokun	baokun	PROPN
fbem-6056	240	14	.	.	PUNCT
fbem-6056	241	1	a	a	DET
fbem-6056	241	2	study	study	NOUN
fbem-6056	241	3	on	on	ADP
fbem-6056	241	4	the	the	DET
fbem-6056	241	5	interaction	interaction	NOUN
fbem-6056	241	6	between	between	ADP
fbem-6056	241	7	local	local	ADJ
fbem-6056	241	8	governance	governance	NOUN
fbem-6056	241	9	and	and	CCONJ
fbem-6056	241	10	banking	banking	NOUN
fbem-6056	241	11	reform	reform	NOUN
fbem-6056	241	12	in	in	ADP
fbem-6056	241	13	china	china	PROPN
fbem-6056	241	14	's	's	PART
fbem-6056	241	15	financial	financial	ADJ
fbem-6056	241	16	system	system	NOUN
fbem-6056	241	17	during	during	ADP
fbem-6056	241	18	the	the	DET
fbem-6056	241	19	transition	transition	NOUN
fbem-6056	241	20	period[j	period[j	NOUN
fbem-6056	241	21	]	]	PUNCT
fbem-6056	241	22	.	.	PUNCT
fbem-6056	242	1	financial	financial	ADJ
fbem-6056	242	2	research,2005(05):25	research,2005(05):25	PROPN
fbem-6056	242	3	-	-	PUNCT
fbem-6056	242	4	37	37	NUM
fbem-6056	242	5	.	.	PUNCT
fbem-6056	243	1	[	[	X
fbem-6056	243	2	13	13	NUM
fbem-6056	243	3	]	]	X
fbem-6056	243	4	lu	lu	PROPN
fbem-6056	243	5	zhengfei	zhengfei	PROPN
fbem-6056	243	6	,	,	PUNCT
fbem-6056	243	7	yang	yang	PROPN
fbem-6056	243	8	deming	deming	PROPN
fbem-6056	243	9	.	.	PUNCT
fbem-6056	244	1	business	business	NOUN
fbem-6056	244	2	credit	credit	NOUN
fbem-6056	244	3	:	:	PUNCT
fbem-6056	244	4	alternative	alternative	ADJ
fbem-6056	244	5	financing	financing	NOUN
fbem-6056	244	6	,	,	PUNCT
fbem-6056	244	7	or	or	CCONJ
fbem-6056	244	8	buyer	buyer	NOUN
fbem-6056	244	9	's	's	PART
fbem-6056	244	10	market	market	NOUN
fbem-6056	244	11	?	?	PUNCT
fbem-6056	245	1	[	[	X
fbem-6056	245	2	j	j	X
fbem-6056	245	3	]	]	X
fbem-6056	245	4	.	.	PUNCT
fbem-6056	246	1	management	management	NOUN
fbem-6056	246	2	world	world	NOUN
fbem-6056	246	3	,	,	PUNCT
fbem-6056	246	4	2011(04):6	2011(04):6	NUM
fbem-6056	246	5	-	-	SYM
fbem-6056	246	6	14	14	NUM
fbem-6056	246	7	+	+	NOUN
fbem-6056	246	8	45	45	NUM
fbem-6056	246	9	.	.	PUNCT
fbem-6056	247	1	[	[	X
fbem-6056	247	2	14	14	NUM
fbem-6056	247	3	]	]	X
fbem-6056	247	4	zheng	zheng	PROPN
fbem-6056	247	5	jun	jun	PROPN
fbem-6056	247	6	,	,	PUNCT
fbem-6056	247	7	lin	lin	PROPN
fbem-6056	247	8	zhonggao	zhonggao	PROPN
fbem-6056	247	9	,	,	PUNCT
fbem-6056	247	10	peng	peng	PROPN
fbem-6056	247	11	lin	lin	PROPN
fbem-6056	247	12	.	.	PUNCT
fbem-6056	248	1	can	can	AUX
fbem-6056	248	2	high	high	VERB
fbem-6056	248	3	quality	quality	NOUN
fbem-6056	248	4	internal	internal	ADJ
fbem-6056	248	5	control	control	NOUN
fbem-6056	248	6	increase	increase	VERB
fbem-6056	248	7	commercial	commercial	ADJ
fbem-6056	248	8	credit	credit	NOUN
fbem-6056	248	9	financing	financing	NOUN
fbem-6056	248	10	?	?	PUNCT
fbem-6056	249	1	--a	--a	PROPN
fbem-6056	249	2	test	test	NOUN
fbem-6056	249	3	based	base	VERB
fbem-6056	249	4	on	on	ADP
fbem-6056	249	5	the	the	DET
fbem-6056	249	6	perspective	perspective	NOUN
fbem-6056	249	7	of	of	ADP
fbem-6056	249	8	monetary	monetary	ADJ
fbem-6056	249	9	policy	policy	NOUN
fbem-6056	249	10	change[j	change[j	NOUN
fbem-6056	249	11	]	]	PUNCT
fbem-6056	249	12	.	.	PUNCT
fbem-6056	250	1	accounting	account	VERB
fbem-6056	250	2	research,2013(06):62	research,2013(06):62	PROPN
fbem-6056	250	3	-	-	NUM
fbem-6056	250	4	68	68	NUM
fbem-6056	250	5	+	+	NOUN
fbem-6056	250	6	96	96	NUM
fbem-6056	250	7	.	.	PUNCT
fbem-6056	251	1	[	[	X
fbem-6056	251	2	15	15	NUM
fbem-6056	251	3	]	]	X
fbem-6056	251	4	tsao	tsao	NOUN
fbem-6056	251	5	,	,	PUNCT
fbem-6056	251	6	et	et	PROPN
fbem-6056	251	7	al	al	PROPN
fbem-6056	251	8	.	.	PUNCT
fbem-6056	252	1	“	"	PUNCT
fbem-6056	252	2	sustainable	sustainable	ADJ
fbem-6056	252	3	newsvendor	newsvendor	NOUN
fbem-6056	252	4	models	model	NOUN
fbem-6056	252	5	under	under	ADP
fbem-6056	252	6	trade	trade	NOUN
fbem-6056	252	7	credit	credit	NOUN
fbem-6056	252	8	.	.	PUNCT
fbem-6056	252	9	”	"	PUNCT
fbem-6056	253	1	journal	journal	NOUN
fbem-6056	253	2	of	of	ADP
fbem-6056	253	3	cleaner	clean	ADJ
fbem-6056	253	4	production	production	NOUN
fbem-6056	253	5	,	,	PUNCT
fbem-6056	253	6	vol	vol	NOUN
fbem-6056	253	7	.	.	PROPN
fbem-6056	253	8	141	141	NUM
fbem-6056	253	9	,	,	PUNCT
fbem-6056	253	10	2017	2017	NUM
fbem-6056	253	11	,	,	PUNCT
fbem-6056	253	12	pp	pp	ADJ
fbem-6056	253	13	.	.	PUNCT
fbem-6056	254	1	1478–1491	1478–1491	NUM
fbem-6056	254	2	.	.	PUNCT
fbem-6056	255	1	[	[	X
fbem-6056	255	2	16	16	NUM
fbem-6056	255	3	]	]	SYM
fbem-6056	255	4	cowton	cowton	PROPN
fbem-6056	255	5	,	,	PUNCT
fbem-6056	255	6	christopher	christopher	PROPN
fbem-6056	255	7	j.	j.	PROPN
fbem-6056	255	8	,	,	PUNCT
fbem-6056	255	9	and	and	CCONJ
fbem-6056	255	10	san	san	PROPN
fbem-6056	255	11	jose	jose	PROPN
fbem-6056	255	12	,	,	PUNCT
fbem-6056	255	13	leire	leire	NOUN
fbem-6056	255	14	.	.	PUNCT
fbem-6056	256	1	“	"	PUNCT
fbem-6056	256	2	on	on	ADP
fbem-6056	256	3	the	the	DET
fbem-6056	256	4	ethics	ethic	NOUN
fbem-6056	256	5	of	of	ADP
fbem-6056	256	6	trade	trade	NOUN
fbem-6056	256	7	credit	credit	NOUN
fbem-6056	256	8	understanding	understand	VERB
fbem-6056	256	9	good	good	ADJ
fbem-6056	256	10	payment	payment	NOUN
fbem-6056	256	11	practice	practice	NOUN
fbem-6056	256	12	in	in	ADP
fbem-6056	256	13	the	the	DET
fbem-6056	256	14	supply	supply	NOUN
fbem-6056	256	15	chain	chain	NOUN
fbem-6056	256	16	.	.	PUNCT
fbem-6056	256	17	”	"	PUNCT
fbem-6056	256	18	journal	journal	NOUN
fbem-6056	256	19	of	of	ADP
fbem-6056	256	20	business	business	NOUN
fbem-6056	256	21	ethics	ethic	NOUN
fbem-6056	256	22	:	:	PUNCT
fbem-6056	256	23	jobe	jobe	PROPN
fbem-6056	256	24	,	,	PUNCT
fbem-6056	256	25	vol	vol	NOUN
fbem-6056	256	26	.	.	PROPN
fbem-6056	256	27	140	140	NUM
fbem-6056	256	28	,	,	PUNCT
fbem-6056	256	29	no	no	INTJ
fbem-6056	256	30	.	.	NOUN
fbem-6056	256	31	4	4	NUM
fbem-6056	256	32	,	,	PUNCT
fbem-6056	256	33	2017	2017	NUM
fbem-6056	256	34	,	,	PUNCT
fbem-6056	256	35	pp	pp	ADV
fbem-6056	256	36	.	.	PUNCT
fbem-6056	257	1	673–685	673–685	NUM
fbem-6056	257	2	[	[	X
fbem-6056	257	3	17	17	NUM
fbem-6056	257	4	]	]	X
fbem-6056	257	5	zheng	zheng	PROPN
fbem-6056	257	6	jun	jun	PROPN
fbem-6056	257	7	,	,	PUNCT
fbem-6056	257	8	lin	lin	PROPN
fbem-6056	257	9	zhonggao	zhonggao	PROPN
fbem-6056	257	10	,	,	PUNCT
fbem-6056	257	11	peng	peng	PROPN
fbem-6056	257	12	lin	lin	PROPN
fbem-6056	257	13	.	.	PUNCT
fbem-6056	258	1	can	can	AUX
fbem-6056	258	2	high	high	VERB
fbem-6056	258	3	quality	quality	NOUN
fbem-6056	258	4	internal	internal	ADJ
fbem-6056	258	5	control	control	NOUN
fbem-6056	258	6	increase	increase	VERB
fbem-6056	258	7	commercial	commercial	ADJ
fbem-6056	258	8	credit	credit	NOUN
fbem-6056	258	9	financing	financing	NOUN
fbem-6056	258	10	?	?	PUNCT
fbem-6056	259	1	--a	--a	PROPN
fbem-6056	259	2	test	test	NOUN
fbem-6056	259	3	based	base	VERB
fbem-6056	259	4	on	on	ADP
fbem-6056	259	5	the	the	DET
fbem-6056	259	6	perspective	perspective	NOUN
fbem-6056	259	7	of	of	ADP
fbem-6056	259	8	monetary	monetary	ADJ
fbem-6056	259	9	policy	policy	NOUN
fbem-6056	259	10	change[j	change[j	NOUN
fbem-6056	259	11	]	]	PUNCT
fbem-6056	259	12	.	.	PUNCT
fbem-6056	260	1	accounting	accounting	NOUN
fbem-6056	260	2	research	research	NOUN
fbem-6056	260	3	,	,	PUNCT
fbem-6056	260	4	2013	2013	NUM
fbem-6056	260	5	(	(	PUNCT
fbem-6056	260	6	06):62	06):62	NUM
fbem-6056	260	7	-	-	SYM
fbem-6056	260	8	68	68	NUM
fbem-6056	260	9	+	+	NOUN
fbem-6056	260	10	96	96	NUM
fbem-6056	260	11	.	.	PUNCT
fbem-6056	261	1	[	[	X
fbem-6056	261	2	18	18	NUM
fbem-6056	261	3	]	]	PUNCT
fbem-6056	261	4	rao	rao	PROPN
fbem-6056	261	5	pingui	pingui	PROPN
fbem-6056	261	6	,	,	PUNCT
fbem-6056	261	7	jiang	jiang	PROPN
fbem-6056	261	8	guohua	guohua	PROPN
fbem-6056	261	9	.	.	PUNCT
fbem-6056	262	1	monetary	monetary	ADJ
fbem-6056	262	2	policy	policy	NOUN
fbem-6056	262	3	,	,	PUNCT
fbem-6056	262	4	credit	credit	NOUN
fbem-6056	262	5	resource	resource	NOUN
fbem-6056	262	6	allocation	allocation	NOUN
fbem-6056	262	7	and	and	CCONJ
fbem-6056	262	8	firm	firm	ADJ
fbem-6056	262	9	performance[j	performance[j	NOUN
fbem-6056	262	10	]	]	PUNCT
fbem-6056	262	11	.	.	PUNCT
fbem-6056	263	1	management	management	NOUN
fbem-6056	263	2	world	world	NOUN
fbem-6056	263	3	,	,	PUNCT
fbem-6056	263	4	2013	2013	NUM
fbem-6056	263	5	(	(	PUNCT
fbem-6056	263	6	03	03	NUM
fbem-6056	263	7	):	):	PUNCT
fbem-6056	263	8	1222	1222	NUM
fbem-6056	263	9	+	+	SYM
fbem-6056	263	10	47	47	NUM
fbem-6056	263	11	+	+	NOUN
fbem-6056	263	12	187	187	NUM
fbem-6056	263	13	.	.	PUNCT
fbem-6056	264	1	[	[	X
fbem-6056	264	2	19	19	NUM
fbem-6056	264	3	]	]	X
fbem-6056	264	4	love	love	NOUN
fbem-6056	264	5	,	,	PUNCT
fbem-6056	264	6	inessa	inessa	NOUN
fbem-6056	264	7	,	,	PUNCT
fbem-6056	264	8	and	and	CCONJ
fbem-6056	264	9	rida	rida	PROPN
fbem-6056	264	10	zaidi	zaidi	PROPN
fbem-6056	264	11	.	.	PUNCT
fbem-6056	265	1	“	"	PUNCT
fbem-6056	265	2	trade	trade	NOUN
fbem-6056	265	3	credit	credit	NOUN
fbem-6056	265	4	,	,	PUNCT
fbem-6056	265	5	bank	bank	NOUN
fbem-6056	265	6	credit	credit	NOUN
fbem-6056	265	7	and	and	CCONJ
fbem-6056	265	8	financial	financial	ADJ
fbem-6056	265	9	crisis	crisis	NOUN
fbem-6056	265	10	*	*	PUNCT
fbem-6056	265	11	.	.	PUNCT
fbem-6056	265	12	”	"	PUNCT
fbem-6056	266	1	international	international	ADJ
fbem-6056	266	2	review	review	NOUN
fbem-6056	266	3	of	of	ADP
fbem-6056	266	4	finance	finance	NOUN
fbem-6056	266	5	,	,	PUNCT
fbem-6056	266	6	vol	vol	NOUN
fbem-6056	266	7	.	.	PROPN
fbem-6056	267	1	10	10	NUM
fbem-6056	267	2	,	,	PUNCT
fbem-6056	267	3	no	no	INTJ
fbem-6056	267	4	.	.	NOUN
fbem-6056	267	5	1	1	NUM
fbem-6056	267	6	,	,	PUNCT
fbem-6056	267	7	2010	2010	NUM
fbem-6056	267	8	,	,	PUNCT
fbem-6056	267	9	pp	pp	ADP
fbem-6056	267	10	.	.	PUNCT
fbem-6056	268	1	125–147	125–147	NUM
fbem-6056	268	2	.	.	PUNCT
fbem-6056	269	1	[	[	X
fbem-6056	269	2	20	20	NUM
fbem-6056	269	3	]	]	X
fbem-6056	269	4	feng	feng	PROPN
fbem-6056	269	5	,	,	PUNCT
fbem-6056	269	6	yanchao	yanchao	PROPN
fbem-6056	269	7	.	.	PUNCT
fbem-6056	270	1	internal	internal	ADJ
fbem-6056	270	2	control	control	PROPN
fbem-6056	270	3	,	,	PUNCT
fbem-6056	270	4	audit	audit	NOUN
fbem-6056	270	5	quality	quality	NOUN
fbem-6056	270	6	and	and	CCONJ
fbem-6056	270	7	commercial	commercial	ADJ
fbem-6056	270	8	credit	credit	NOUN
fbem-6056	270	9	financing	financing	NOUN
fbem-6056	270	10	in	in	ADP
fbem-6056	270	11	small	small	ADJ
fbem-6056	270	12	and	and	CCONJ
fbem-6056	270	13	medium	medium	ADJ
fbem-6056	270	14	-	-	PUNCT
fbem-6056	270	15	sized	sized	ADJ
fbem-6056	270	16	enterprises[j	enterprises[j	NOUN
fbem-6056	270	17	]	]	PUNCT
fbem-6056	270	18	.	.	PUNCT
fbem-6056	271	1	china	china	PROPN
fbem-6056	271	2	cpa,2015(01):72	cpa,2015(01):72	PROPN
fbem-6056	271	3	-	-	PUNCT
fbem-6056	271	4	78	78	NUM
fbem-6056	271	5	.	.	PUNCT