id	sid	tid	token	lemma	pos
fbem-872	1	1	frontiers	frontier	NOUN
fbem-872	1	2	in	in	ADP
fbem-872	1	3	business	business	NOUN
fbem-872	1	4	,	,	PUNCT
fbem-872	1	5	economics	economic	NOUN
fbem-872	1	6	and	and	CCONJ
fbem-872	1	7	management	management	NOUN
fbem-872	1	8	issn	issn	PROPN
fbem-872	1	9	:	:	PUNCT
fbem-872	1	10	2766	2766	NUM
fbem-872	1	11	-	-	PUNCT
fbem-872	1	12	824x	824x	NUM
fbem-872	1	13	|	|	ADJ
fbem-872	1	14	vol	vol	NOUN
fbem-872	1	15	.	.	PROPN
fbem-872	2	1	4	4	NUM
fbem-872	2	2	,	,	PUNCT
fbem-872	2	3	no	no	INTJ
fbem-872	2	4	.	.	NOUN
fbem-872	2	5	2	2	NUM
fbem-872	2	6	,	,	PUNCT
fbem-872	2	7	2022	2022	NUM
fbem-872	2	8	118	118	NUM
fbem-872	2	9	the	the	DET
fbem-872	2	10	impact	impact	NOUN
fbem-872	2	11	of	of	ADP
fbem-872	2	12	mandatory	mandatory	ADJ
fbem-872	2	13	disclosure	disclosure	NOUN
fbem-872	2	14	on	on	ADP
fbem-872	2	15	accounting	accounting	NOUN
fbem-872	2	16	management	management	NOUN
fbem-872	2	17	xinjie	xinjie	PROPN
fbem-872	2	18	gao	gao	PROPN
fbem-872	2	19	business	business	PROPN
fbem-872	2	20	and	and	CCONJ
fbem-872	2	21	economics	economic	NOUN
fbem-872	2	22	faculty	faculty	NOUN
fbem-872	2	23	,	,	PUNCT
fbem-872	2	24	university	university	NOUN
fbem-872	2	25	of	of	ADP
fbem-872	2	26	melbourne	melbourne	PROPN
fbem-872	2	27	,	,	PUNCT
fbem-872	2	28	victoria	victoria	PROPN
fbem-872	2	29	3010	3010	NUM
fbem-872	2	30	,	,	PUNCT
fbem-872	2	31	australia	australia	PROPN
fbem-872	2	32	abstract	abstract	NOUN
fbem-872	2	33	:	:	PUNCT
fbem-872	2	34	accounting	account	VERB
fbem-872	2	35	information	information	NOUN
fbem-872	2	36	disclosure	disclosure	NOUN
fbem-872	2	37	of	of	ADP
fbem-872	2	38	financial	financial	ADJ
fbem-872	2	39	statements	statement	NOUN
fbem-872	2	40	is	be	AUX
fbem-872	2	41	a	a	DET
fbem-872	2	42	major	major	ADJ
fbem-872	2	43	way	way	NOUN
fbem-872	2	44	to	to	PART
fbem-872	2	45	strengthen	strengthen	VERB
fbem-872	2	46	corporate	corporate	ADJ
fbem-872	2	47	accounting	accounting	NOUN
fbem-872	2	48	management	management	NOUN
fbem-872	2	49	,	,	PUNCT
fbem-872	2	50	and	and	CCONJ
fbem-872	2	51	how	how	SCONJ
fbem-872	2	52	to	to	PART
fbem-872	2	53	improve	improve	VERB
fbem-872	2	54	corporate	corporate	ADJ
fbem-872	2	55	accounting	accounting	NOUN
fbem-872	2	56	management	management	NOUN
fbem-872	2	57	through	through	ADP
fbem-872	2	58	mandatory	mandatory	ADJ
fbem-872	2	59	disclosure	disclosure	NOUN
fbem-872	2	60	is	be	AUX
fbem-872	2	61	currently	currently	ADV
fbem-872	2	62	a	a	DET
fbem-872	2	63	very	very	ADV
fbem-872	2	64	important	important	ADJ
fbem-872	2	65	task	task	NOUN
fbem-872	2	66	for	for	ADP
fbem-872	2	67	society	society	NOUN
fbem-872	2	68	and	and	CCONJ
fbem-872	2	69	major	major	ADJ
fbem-872	2	70	enterprises	enterprise	NOUN
fbem-872	2	71	.	.	PUNCT
fbem-872	3	1	at	at	ADP
fbem-872	3	2	present	present	ADJ
fbem-872	3	3	,	,	PUNCT
fbem-872	3	4	the	the	DET
fbem-872	3	5	majority	majority	NOUN
fbem-872	3	6	of	of	ADP
fbem-872	3	7	enterprises	enterprise	NOUN
fbem-872	3	8	in	in	ADP
fbem-872	3	9	china	china	PROPN
fbem-872	3	10	have	have	VERB
fbem-872	3	11	a	a	DET
fbem-872	3	12	lot	lot	NOUN
fbem-872	3	13	of	of	ADP
fbem-872	3	14	problems	problem	NOUN
fbem-872	3	15	in	in	ADP
fbem-872	3	16	accounting	accounting	NOUN
fbem-872	3	17	information	information	NOUN
fbem-872	3	18	disclosure	disclosure	NOUN
fbem-872	3	19	,	,	PUNCT
fbem-872	3	20	which	which	PRON
fbem-872	3	21	has	have	VERB
fbem-872	3	22	a	a	DET
fbem-872	3	23	negative	negative	ADJ
fbem-872	3	24	impact	impact	NOUN
fbem-872	3	25	on	on	ADP
fbem-872	3	26	the	the	DET
fbem-872	3	27	company	company	NOUN
fbem-872	3	28	's	's	PART
fbem-872	3	29	financial	financial	ADJ
fbem-872	3	30	statements	statement	NOUN
fbem-872	3	31	.	.	PUNCT
fbem-872	4	1	therefore	therefore	ADV
fbem-872	4	2	,	,	PUNCT
fbem-872	4	3	it	it	PRON
fbem-872	4	4	is	be	AUX
fbem-872	4	5	urgent	urgent	ADJ
fbem-872	4	6	to	to	PART
fbem-872	4	7	improve	improve	VERB
fbem-872	4	8	and	and	CCONJ
fbem-872	4	9	perfect	perfect	VERB
fbem-872	4	10	the	the	DET
fbem-872	4	11	supervision	supervision	NOUN
fbem-872	4	12	mechanism	mechanism	NOUN
fbem-872	4	13	of	of	ADP
fbem-872	4	14	accounting	accounting	NOUN
fbem-872	4	15	information	information	NOUN
fbem-872	4	16	disclosure	disclosure	NOUN
fbem-872	4	17	of	of	ADP
fbem-872	4	18	enterprises	enterprise	NOUN
fbem-872	4	19	in	in	ADP
fbem-872	4	20	china	china	PROPN
fbem-872	4	21	,	,	PUNCT
fbem-872	4	22	and	and	CCONJ
fbem-872	4	23	this	this	DET
fbem-872	4	24	paper	paper	NOUN
fbem-872	4	25	mainly	mainly	ADV
fbem-872	4	26	researches	research	VERB
fbem-872	4	27	the	the	DET
fbem-872	4	28	impact	impact	NOUN
fbem-872	4	29	of	of	ADP
fbem-872	4	30	mandatory	mandatory	ADJ
fbem-872	4	31	disclosure	disclosure	NOUN
fbem-872	4	32	on	on	ADP
fbem-872	4	33	accounting	accounting	NOUN
fbem-872	4	34	management	management	NOUN
fbem-872	4	35	.	.	PUNCT
fbem-872	5	1	keywords	keyword	NOUN
fbem-872	5	2	:	:	PUNCT
fbem-872	5	3	mandatory	mandatory	ADJ
fbem-872	5	4	disclosure	disclosure	NOUN
fbem-872	5	5	,	,	PUNCT
fbem-872	5	6	accounting	accounting	NOUN
fbem-872	5	7	management	management	NOUN
fbem-872	5	8	,	,	PUNCT
fbem-872	5	9	impact	impact	NOUN
fbem-872	5	10	.	.	PUNCT
fbem-872	6	1	1	1	X
fbem-872	6	2	.	.	X
fbem-872	6	3	introduction	introduction	NOUN
fbem-872	6	4	the	the	DET
fbem-872	6	5	mandatory	mandatory	ADJ
fbem-872	6	6	disclosure	disclosure	NOUN
fbem-872	6	7	of	of	ADP
fbem-872	6	8	accounting	accounting	NOUN
fbem-872	6	9	information	information	NOUN
fbem-872	6	10	of	of	ADP
fbem-872	6	11	enterprises	enterprise	NOUN
fbem-872	6	12	can	can	AUX
fbem-872	6	13	make	make	VERB
fbem-872	6	14	the	the	DET
fbem-872	6	15	accounting	accounting	NOUN
fbem-872	6	16	management	management	NOUN
fbem-872	6	17	of	of	ADP
fbem-872	6	18	enterprises	enterprise	NOUN
fbem-872	6	19	more	more	ADV
fbem-872	6	20	scientific	scientific	ADJ
fbem-872	6	21	and	and	CCONJ
fbem-872	6	22	reasonable	reasonable	ADJ
fbem-872	6	23	to	to	PART
fbem-872	6	24	execute	execute	VERB
fbem-872	6	25	.	.	PUNCT
fbem-872	7	1	nowadays	nowadays	ADV
fbem-872	7	2	,	,	PUNCT
fbem-872	7	3	there	there	PRON
fbem-872	7	4	are	be	VERB
fbem-872	7	5	still	still	ADV
fbem-872	7	6	many	many	ADJ
fbem-872	7	7	problems	problem	NOUN
fbem-872	7	8	in	in	ADP
fbem-872	7	9	the	the	DET
fbem-872	7	10	mandatory	mandatory	ADJ
fbem-872	7	11	disclosure	disclosure	NOUN
fbem-872	7	12	of	of	ADP
fbem-872	7	13	accounting	accounting	NOUN
fbem-872	7	14	information	information	NOUN
fbem-872	7	15	of	of	ADP
fbem-872	7	16	enterprises	enterprise	NOUN
fbem-872	7	17	in	in	ADP
fbem-872	7	18	china	china	PROPN
fbem-872	7	19	.	.	PUNCT
fbem-872	8	1	for	for	ADP
fbem-872	8	2	example	example	NOUN
fbem-872	8	3	,	,	PUNCT
fbem-872	8	4	the	the	DET
fbem-872	8	5	content	content	NOUN
fbem-872	8	6	of	of	ADP
fbem-872	8	7	information	information	NOUN
fbem-872	8	8	disclosure	disclosure	NOUN
fbem-872	8	9	is	be	AUX
fbem-872	8	10	not	not	PART
fbem-872	8	11	true	true	ADJ
fbem-872	8	12	,	,	PUNCT
fbem-872	8	13	information	information	NOUN
fbem-872	8	14	disclosure	disclosure	NOUN
fbem-872	8	15	lacks	lack	VERB
fbem-872	8	16	timeliness	timeliness	NOUN
fbem-872	8	17	,	,	PUNCT
fbem-872	8	18	information	information	NOUN
fbem-872	8	19	disclosure	disclosure	NOUN
fbem-872	8	20	lacks	lack	VERB
fbem-872	8	21	adequacy	adequacy	NOUN
fbem-872	8	22	,	,	PUNCT
fbem-872	8	23	information	information	NOUN
fbem-872	8	24	disclosure	disclosure	NOUN
fbem-872	8	25	lacks	lack	VERB
fbem-872	8	26	openness	openness	NOUN
fbem-872	8	27	,	,	PUNCT
fbem-872	8	28	information	information	NOUN
fbem-872	8	29	disclosure	disclosure	NOUN
fbem-872	8	30	lacks	lack	VERB
fbem-872	8	31	standardization	standardization	NOUN
fbem-872	8	32	and	and	CCONJ
fbem-872	8	33	so	so	ADV
fbem-872	8	34	on	on	ADV
fbem-872	8	35	,	,	PUNCT
fbem-872	8	36	which	which	PRON
fbem-872	8	37	will	will	AUX
fbem-872	8	38	affect	affect	VERB
fbem-872	8	39	the	the	DET
fbem-872	8	40	judgment	judgment	NOUN
fbem-872	8	41	of	of	ADP
fbem-872	8	42	investors	investor	NOUN
fbem-872	8	43	and	and	CCONJ
fbem-872	8	44	information	information	NOUN
fbem-872	8	45	users	user	NOUN
fbem-872	8	46	.	.	PUNCT
fbem-872	9	1	this	this	DET
fbem-872	9	2	paper	paper	NOUN
fbem-872	9	3	mainly	mainly	ADV
fbem-872	9	4	focuses	focus	VERB
fbem-872	9	5	on	on	ADP
fbem-872	9	6	how	how	SCONJ
fbem-872	9	7	to	to	PART
fbem-872	9	8	improve	improve	VERB
fbem-872	9	9	the	the	DET
fbem-872	9	10	laws	law	NOUN
fbem-872	9	11	and	and	CCONJ
fbem-872	9	12	regulations	regulation	NOUN
fbem-872	9	13	of	of	ADP
fbem-872	9	14	information	information	NOUN
fbem-872	9	15	disclosure	disclosure	NOUN
fbem-872	9	16	,	,	PUNCT
fbem-872	9	17	improve	improve	VERB
fbem-872	9	18	the	the	DET
fbem-872	9	19	governance	governance	NOUN
fbem-872	9	20	structure	structure	NOUN
fbem-872	9	21	and	and	CCONJ
fbem-872	9	22	internal	internal	ADJ
fbem-872	9	23	control	control	NOUN
fbem-872	9	24	system	system	NOUN
fbem-872	9	25	,	,	PUNCT
fbem-872	9	26	improve	improve	VERB
fbem-872	9	27	the	the	DET
fbem-872	9	28	evaluation	evaluation	NOUN
fbem-872	9	29	system	system	NOUN
fbem-872	9	30	of	of	ADP
fbem-872	9	31	information	information	NOUN
fbem-872	9	32	disclosure	disclosure	NOUN
fbem-872	9	33	,	,	PUNCT
fbem-872	9	34	improve	improve	VERB
fbem-872	9	35	the	the	DET
fbem-872	9	36	system	system	NOUN
fbem-872	9	37	of	of	ADP
fbem-872	9	38	information	information	NOUN
fbem-872	9	39	disclosure	disclosure	NOUN
fbem-872	9	40	,	,	PUNCT
fbem-872	9	41	strengthen	strengthen	VERB
fbem-872	9	42	the	the	DET
fbem-872	9	43	supervision	supervision	NOUN
fbem-872	9	44	of	of	ADP
fbem-872	9	45	the	the	DET
fbem-872	9	46	society	society	NOUN
fbem-872	9	47	,	,	PUNCT
fbem-872	9	48	and	and	CCONJ
fbem-872	9	49	strengthen	strengthen	VERB
fbem-872	9	50	the	the	DET
fbem-872	9	51	supervision	supervision	NOUN
fbem-872	9	52	function	function	NOUN
fbem-872	9	53	of	of	ADP
fbem-872	9	54	the	the	DET
fbem-872	9	55	government	government	NOUN
fbem-872	9	56	,	,	PUNCT
fbem-872	9	57	which	which	PRON
fbem-872	9	58	are	be	AUX
fbem-872	9	59	six	six	NUM
fbem-872	9	60	aspects	aspect	NOUN
fbem-872	9	61	of	of	ADP
fbem-872	9	62	how	how	SCONJ
fbem-872	9	63	to	to	PART
fbem-872	9	64	improve	improve	VERB
fbem-872	9	65	the	the	DET
fbem-872	9	66	accounting	accounting	NOUN
fbem-872	9	67	information	information	NOUN
fbem-872	9	68	disclosure	disclosure	NOUN
fbem-872	9	69	and	and	CCONJ
fbem-872	9	70	improve	improve	VERB
fbem-872	9	71	the	the	DET
fbem-872	9	72	standardization	standardization	NOUN
fbem-872	9	73	and	and	CCONJ
fbem-872	9	74	rationalization	rationalization	NOUN
fbem-872	9	75	of	of	ADP
fbem-872	9	76	enterprise	enterprise	NOUN
fbem-872	9	77	accounting	accounting	NOUN
fbem-872	9	78	work	work	NOUN
fbem-872	10	1	[	[	X
fbem-872	10	2	1	1	NUM
fbem-872	10	3	]	]	PUNCT
fbem-872	10	4	.	.	PUNCT
fbem-872	11	1	2	2	X
fbem-872	11	2	.	.	X
fbem-872	11	3	concepts	concept	NOUN
fbem-872	11	4	and	and	CCONJ
fbem-872	11	5	principles	principle	NOUN
fbem-872	11	6	of	of	ADP
fbem-872	11	7	accounting	accounting	NOUN
fbem-872	11	8	information	information	NOUN
fbem-872	11	9	disclosure	disclosure	NOUN
fbem-872	11	10	accounting	accounting	NOUN
fbem-872	11	11	information	information	NOUN
fbem-872	11	12	disclosure	disclosure	NOUN
fbem-872	11	13	refers	refer	VERB
fbem-872	11	14	to	to	ADP
fbem-872	11	15	a	a	DET
fbem-872	11	16	deeper	deep	ADJ
fbem-872	11	17	explanation	explanation	NOUN
fbem-872	11	18	of	of	ADP
fbem-872	11	19	the	the	DET
fbem-872	11	20	data	data	NOUN
fbem-872	11	21	content	content	NOUN
fbem-872	11	22	of	of	ADP
fbem-872	11	23	financial	financial	ADJ
fbem-872	11	24	statements	statement	NOUN
fbem-872	11	25	,	,	PUNCT
fbem-872	11	26	that	that	ADV
fbem-872	11	27	is	is	ADV
fbem-872	11	28	,	,	PUNCT
fbem-872	11	29	to	to	PART
fbem-872	11	30	help	help	VERB
fbem-872	11	31	investors	investor	NOUN
fbem-872	11	32	or	or	CCONJ
fbem-872	11	33	information	information	NOUN
fbem-872	11	34	users	user	NOUN
fbem-872	11	35	to	to	PART
fbem-872	11	36	further	far	ADV
fbem-872	11	37	understand	understand	VERB
fbem-872	11	38	the	the	DET
fbem-872	11	39	content	content	NOUN
fbem-872	11	40	of	of	ADP
fbem-872	11	41	financial	financial	ADJ
fbem-872	11	42	statements	statement	NOUN
fbem-872	11	43	.	.	PUNCT
fbem-872	12	1	in	in	ADP
fbem-872	12	2	particular	particular	ADJ
fbem-872	12	3	,	,	PUNCT
fbem-872	12	4	provide	provide	VERB
fbem-872	12	5	detailed	detailed	ADJ
fbem-872	12	6	supplementary	supplementary	ADJ
fbem-872	12	7	explanations	explanation	NOUN
fbem-872	12	8	for	for	ADP
fbem-872	12	9	the	the	DET
fbem-872	12	10	items	item	NOUN
fbem-872	12	11	that	that	PRON
fbem-872	12	12	can	can	AUX
fbem-872	12	13	not	not	PART
fbem-872	12	14	be	be	AUX
fbem-872	12	15	expressed	express	VERB
fbem-872	12	16	in	in	ADP
fbem-872	12	17	the	the	DET
fbem-872	12	18	report	report	NOUN
fbem-872	12	19	.	.	PUNCT
fbem-872	13	1	as	as	ADP
fbem-872	13	2	an	an	DET
fbem-872	13	3	indispensable	indispensable	ADJ
fbem-872	13	4	part	part	NOUN
fbem-872	13	5	of	of	ADP
fbem-872	13	6	the	the	DET
fbem-872	13	7	financial	financial	ADJ
fbem-872	13	8	statement	statement	NOUN
fbem-872	13	9	,	,	PUNCT
fbem-872	13	10	the	the	DET
fbem-872	13	11	accounting	accounting	NOUN
fbem-872	13	12	information	information	NOUN
fbem-872	13	13	disclosure	disclosure	NOUN
fbem-872	13	14	of	of	ADP
fbem-872	13	15	the	the	DET
fbem-872	13	16	enterprise	enterprise	NOUN
fbem-872	13	17	plays	play	VERB
fbem-872	13	18	a	a	DET
fbem-872	13	19	very	very	ADV
fbem-872	13	20	important	important	ADJ
fbem-872	13	21	role	role	NOUN
fbem-872	13	22	in	in	ADP
fbem-872	13	23	the	the	DET
fbem-872	13	24	financial	financial	ADJ
fbem-872	13	25	statement	statement	NOUN
fbem-872	13	26	[	[	X
fbem-872	13	27	2	2	NUM
fbem-872	13	28	]	]	PUNCT
fbem-872	13	29	.	.	PUNCT
fbem-872	14	1	the	the	DET
fbem-872	14	2	accounting	accounting	NOUN
fbem-872	14	3	information	information	NOUN
fbem-872	14	4	disclosure	disclosure	NOUN
fbem-872	14	5	of	of	ADP
fbem-872	14	6	general	general	ADJ
fbem-872	14	7	enterprises	enterprise	NOUN
fbem-872	14	8	includes	include	VERB
fbem-872	14	9	three	three	NUM
fbem-872	14	10	aspects	aspect	NOUN
fbem-872	14	11	of	of	ADP
fbem-872	14	12	information	information	NOUN
fbem-872	14	13	,	,	PUNCT
fbem-872	14	14	the	the	DET
fbem-872	14	15	first	first	ADJ
fbem-872	14	16	is	be	AUX
fbem-872	14	17	quantitative	quantitative	ADJ
fbem-872	14	18	information.under	information.under	NUM
fbem-872	14	19	normal	normal	ADJ
fbem-872	14	20	circumstances	circumstance	NOUN
fbem-872	14	21	,	,	PUNCT
fbem-872	14	22	listed	list	VERB
fbem-872	14	23	companies	company	NOUN
fbem-872	14	24	will	will	AUX
fbem-872	14	25	follow	follow	VERB
fbem-872	14	26	the	the	DET
fbem-872	14	27	relevant	relevant	ADJ
fbem-872	14	28	requirements	requirement	NOUN
fbem-872	14	29	of	of	ADP
fbem-872	14	30	the	the	DET
fbem-872	14	31	enterprise	enterprise	NOUN
fbem-872	14	32	accounting	accounting	NOUN
fbem-872	14	33	system	system	NOUN
fbem-872	14	34	promulgated	promulgate	VERB
fbem-872	14	35	by	by	ADP
fbem-872	14	36	the	the	DET
fbem-872	14	37	state	state	NOUN
fbem-872	14	38	,	,	PUNCT
fbem-872	14	39	and	and	CCONJ
fbem-872	14	40	combine	combine	VERB
fbem-872	14	41	the	the	DET
fbem-872	14	42	basic	basic	ADJ
fbem-872	14	43	situation	situation	NOUN
fbem-872	14	44	of	of	ADP
fbem-872	14	45	their	their	PRON
fbem-872	14	46	own	own	ADJ
fbem-872	14	47	enterprises	enterprise	NOUN
fbem-872	14	48	,	,	PUNCT
fbem-872	14	49	actual	actual	ADJ
fbem-872	14	50	operation	operation	NOUN
fbem-872	14	51	conditions	condition	NOUN
fbem-872	14	52	,	,	PUNCT
fbem-872	14	53	industry	industry	NOUN
fbem-872	14	54	accounting	accounting	NOUN
fbem-872	14	55	regulations	regulation	NOUN
fbem-872	14	56	,	,	PUNCT
fbem-872	14	57	etc	etc	X
fbem-872	14	58	.	.	X
fbem-872	14	59	,	,	PUNCT
fbem-872	14	60	to	to	PART
fbem-872	14	61	reflect	reflect	VERB
fbem-872	14	62	the	the	DET
fbem-872	14	63	various	various	ADJ
fbem-872	14	64	types	type	NOUN
fbem-872	14	65	of	of	ADP
fbem-872	14	66	enterprises	enterprise	NOUN
fbem-872	14	67	involved	involve	VERB
fbem-872	14	68	in	in	ADP
fbem-872	14	69	the	the	DET
fbem-872	14	70	form	form	NOUN
fbem-872	14	71	of	of	ADP
fbem-872	14	72	currency	currency	NOUN
fbem-872	14	73	.	.	PUNCT
fbem-872	15	1	information	information	NOUN
fbem-872	15	2	about	about	ADP
fbem-872	15	3	business	business	NOUN
fbem-872	15	4	activities	activity	NOUN
fbem-872	15	5	.	.	PUNCT
fbem-872	16	1	followed	follow	VERB
fbem-872	16	2	by	by	ADP
fbem-872	16	3	non	non	ADJ
fbem-872	16	4	-	-	ADJ
fbem-872	16	5	quantitative	quantitative	ADJ
fbem-872	16	6	information	information	NOUN
fbem-872	16	7	,	,	PUNCT
fbem-872	16	8	these	these	PRON
fbem-872	16	9	mainly	mainly	ADV
fbem-872	16	10	include	include	VERB
fbem-872	16	11	the	the	DET
fbem-872	16	12	description	description	NOUN
fbem-872	16	13	of	of	ADP
fbem-872	16	14	important	important	ADJ
fbem-872	16	15	changes	change	NOUN
fbem-872	16	16	in	in	ADP
fbem-872	16	17	corporate	corporate	ADJ
fbem-872	16	18	accounting	accounting	NOUN
fbem-872	16	19	information	information	NOUN
fbem-872	16	20	,	,	PUNCT
fbem-872	16	21	the	the	DET
fbem-872	16	22	description	description	NOUN
fbem-872	16	23	of	of	ADP
fbem-872	16	24	the	the	DET
fbem-872	16	25	use	use	NOUN
fbem-872	16	26	of	of	ADP
fbem-872	16	27	accounting	accounting	NOUN
fbem-872	16	28	information	information	NOUN
fbem-872	16	29	policies	policy	NOUN
fbem-872	16	30	,	,	PUNCT
fbem-872	16	31	the	the	DET
fbem-872	16	32	reasons	reason	NOUN
fbem-872	16	33	and	and	CCONJ
fbem-872	16	34	effects	effect	NOUN
fbem-872	16	35	of	of	ADP
fbem-872	16	36	changes	change	NOUN
fbem-872	16	37	in	in	ADP
fbem-872	16	38	accounting	accounting	NOUN
fbem-872	16	39	policies	policy	NOUN
fbem-872	16	40	,	,	PUNCT
fbem-872	16	41	and	and	CCONJ
fbem-872	16	42	so	so	ADV
fbem-872	16	43	on	on	ADP
fbem-872	16	44	[	[	X
fbem-872	16	45	3	3	NUM
fbem-872	16	46	]	]	PUNCT
fbem-872	16	47	.	.	PUNCT
fbem-872	17	1	finally	finally	ADV
fbem-872	17	2	,	,	PUNCT
fbem-872	17	3	there	there	PRON
fbem-872	17	4	is	be	VERB
fbem-872	17	5	post	post	ADJ
fbem-872	17	6	-	-	ADJ
fbem-872	17	7	period	period	ADJ
fbem-872	17	8	event	event	NOUN
fbem-872	17	9	information	information	NOUN
fbem-872	17	10	,	,	PUNCT
fbem-872	17	11	which	which	PRON
fbem-872	17	12	mainly	mainly	ADV
fbem-872	17	13	includes	include	VERB
fbem-872	17	14	matters	matter	NOUN
fbem-872	17	15	affecting	affect	VERB
fbem-872	17	16	the	the	DET
fbem-872	17	17	changes	change	NOUN
fbem-872	17	18	in	in	ADP
fbem-872	17	19	the	the	DET
fbem-872	17	20	amount	amount	NOUN
fbem-872	17	21	of	of	ADP
fbem-872	17	22	the	the	DET
fbem-872	17	23	financial	financial	ADJ
fbem-872	17	24	statements	statement	NOUN
fbem-872	17	25	in	in	ADP
fbem-872	17	26	the	the	DET
fbem-872	17	27	later	later	ADJ
fbem-872	17	28	period	period	NOUN
fbem-872	17	29	,	,	PUNCT
fbem-872	17	30	affecting	affect	VERB
fbem-872	17	31	the	the	DET
fbem-872	17	32	relationship	relationship	NOUN
fbem-872	17	33	between	between	ADP
fbem-872	17	34	assets	asset	NOUN
fbem-872	17	35	and	and	CCONJ
fbem-872	17	36	equity	equity	NOUN
fbem-872	17	37	,	,	PUNCT
fbem-872	17	38	and	and	CCONJ
fbem-872	17	39	so	so	ADV
fbem-872	17	40	on	on	ADV
fbem-872	17	41	.	.	PUNCT
fbem-872	18	1	the	the	DET
fbem-872	18	2	principles	principle	NOUN
fbem-872	18	3	that	that	PRON
fbem-872	18	4	our	our	PRON
fbem-872	18	5	country	country	NOUN
fbem-872	18	6	's	's	PART
fbem-872	18	7	corporate	corporate	ADJ
fbem-872	18	8	accounting	accounting	NOUN
fbem-872	18	9	information	information	NOUN
fbem-872	18	10	disclosure	disclosure	NOUN
fbem-872	18	11	needs	need	VERB
fbem-872	18	12	to	to	PART
fbem-872	18	13	abide	abide	VERB
fbem-872	18	14	by	by	ADP
fbem-872	18	15	mainly	mainly	ADV
fbem-872	18	16	include	include	VERB
fbem-872	18	17	the	the	DET
fbem-872	18	18	following	follow	VERB
fbem-872	18	19	aspects	aspect	NOUN
fbem-872	18	20	:	:	PUNCT
fbem-872	18	21	first	first	ADV
fbem-872	18	22	,	,	PUNCT
fbem-872	18	23	the	the	DET
fbem-872	18	24	corporate	corporate	ADJ
fbem-872	18	25	accounting	accounting	NOUN
fbem-872	18	26	information	information	NOUN
fbem-872	18	27	disclosure	disclosure	NOUN
fbem-872	18	28	must	must	AUX
fbem-872	18	29	comply	comply	VERB
fbem-872	18	30	with	with	ADP
fbem-872	18	31	the	the	DET
fbem-872	18	32	principle	principle	NOUN
fbem-872	18	33	of	of	ADP
fbem-872	18	34	importance	importance	NOUN
fbem-872	18	35	.	.	PUNCT
fbem-872	19	1	when	when	SCONJ
fbem-872	19	2	disclosing	disclose	VERB
fbem-872	19	3	accounting	accounting	NOUN
fbem-872	19	4	information	information	NOUN
fbem-872	19	5	,	,	PUNCT
fbem-872	19	6	it	it	PRON
fbem-872	19	7	is	be	AUX
fbem-872	19	8	not	not	PART
fbem-872	19	9	possible	possible	ADJ
fbem-872	19	10	to	to	PART
fbem-872	19	11	disclose	disclose	VERB
fbem-872	19	12	all	all	DET
fbem-872	19	13	accounting	accounting	NOUN
fbem-872	19	14	information	information	NOUN
fbem-872	19	15	regardless	regardless	ADV
fbem-872	19	16	of	of	ADP
fbem-872	19	17	its	its	PRON
fbem-872	19	18	importance	importance	NOUN
fbem-872	19	19	,	,	PUNCT
fbem-872	19	20	but	but	CCONJ
fbem-872	19	21	to	to	PART
fbem-872	19	22	determine	determine	VERB
fbem-872	19	23	the	the	DET
fbem-872	19	24	absolute	absolute	ADJ
fbem-872	19	25	amount	amount	NOUN
fbem-872	19	26	and	and	CCONJ
fbem-872	19	27	relative	relative	ADJ
fbem-872	19	28	proportion	proportion	NOUN
fbem-872	19	29	according	accord	VERB
fbem-872	19	30	to	to	ADP
fbem-872	19	31	the	the	DET
fbem-872	19	32	business	business	NOUN
fbem-872	19	33	characteristics	characteristic	NOUN
fbem-872	19	34	,	,	PUNCT
fbem-872	19	35	nature	nature	NOUN
fbem-872	19	36	,	,	PUNCT
fbem-872	19	37	business	business	NOUN
fbem-872	19	38	model	model	NOUN
fbem-872	19	39	and	and	CCONJ
fbem-872	19	40	other	other	ADJ
fbem-872	19	41	aspects	aspect	NOUN
fbem-872	19	42	of	of	ADP
fbem-872	19	43	the	the	DET
fbem-872	19	44	enterprise	enterprise	NOUN
fbem-872	19	45	[	[	X
fbem-872	19	46	4	4	NUM
fbem-872	19	47	]	]	PUNCT
fbem-872	19	48	.	.	PUNCT
fbem-872	20	1	for	for	ADP
fbem-872	20	2	unimportant	unimportant	ADJ
fbem-872	20	3	financial	financial	ADJ
fbem-872	20	4	statement	statement	NOUN
fbem-872	20	5	information	information	NOUN
fbem-872	20	6	,	,	PUNCT
fbem-872	20	7	relevant	relevant	ADJ
fbem-872	20	8	personnel	personnel	NOUN
fbem-872	20	9	can	can	AUX
fbem-872	20	10	choose	choose	VERB
fbem-872	20	11	not	not	PART
fbem-872	20	12	to	to	PART
fbem-872	20	13	disclose	disclose	VERB
fbem-872	20	14	it	it	PRON
fbem-872	20	15	,	,	PUNCT
fbem-872	20	16	so	so	SCONJ
fbem-872	20	17	as	as	SCONJ
fbem-872	20	18	to	to	PART
fbem-872	20	19	reduce	reduce	VERB
fbem-872	20	20	redundant	redundant	ADJ
fbem-872	20	21	information	information	NOUN
fbem-872	20	22	,	,	PUNCT
fbem-872	20	23	which	which	PRON
fbem-872	20	24	can	can	AUX
fbem-872	20	25	improve	improve	VERB
fbem-872	20	26	the	the	DET
fbem-872	20	27	quality	quality	NOUN
fbem-872	20	28	of	of	ADP
fbem-872	20	29	financial	financial	ADJ
fbem-872	20	30	information	information	NOUN
fbem-872	20	31	disclosure	disclosure	NOUN
fbem-872	20	32	of	of	ADP
fbem-872	20	33	enterprises	enterprise	NOUN
fbem-872	20	34	.	.	PUNCT
fbem-872	21	1	at	at	ADP
fbem-872	21	2	the	the	DET
fbem-872	21	3	same	same	ADJ
fbem-872	21	4	time	time	NOUN
fbem-872	21	5	,	,	PUNCT
fbem-872	21	6	enterprises	enterprise	NOUN
fbem-872	21	7	must	must	AUX
fbem-872	21	8	take	take	VERB
fbem-872	21	9	the	the	DET
fbem-872	21	10	content	content	NOUN
fbem-872	21	11	of	of	ADP
fbem-872	21	12	accounting	accounting	NOUN
fbem-872	21	13	information	information	NOUN
fbem-872	21	14	disclosure	disclosure	NOUN
fbem-872	21	15	as	as	ADP
fbem-872	21	16	an	an	DET
fbem-872	21	17	important	important	ADJ
fbem-872	21	18	task	task	NOUN
fbem-872	21	19	,	,	PUNCT
fbem-872	21	20	and	and	CCONJ
fbem-872	21	21	they	they	PRON
fbem-872	21	22	should	should	AUX
fbem-872	21	23	also	also	ADV
fbem-872	21	24	instill	instill	VERB
fbem-872	21	25	the	the	DET
fbem-872	21	26	importance	importance	NOUN
fbem-872	21	27	of	of	ADP
fbem-872	21	28	accounting	account	VERB
fbem-872	21	29	information	information	NOUN
fbem-872	21	30	disclosure	disclosure	NOUN
fbem-872	21	31	to	to	ADP
fbem-872	21	32	every	every	DET
fbem-872	21	33	financial	financial	ADJ
fbem-872	21	34	staff	staff	NOUN
fbem-872	21	35	and	and	CCONJ
fbem-872	21	36	decision	decision	NOUN
fbem-872	21	37	makers	maker	NOUN
fbem-872	21	38	in	in	ADP
fbem-872	21	39	the	the	DET
fbem-872	21	40	enterprise	enterprise	NOUN
fbem-872	21	41	.	.	PUNCT
fbem-872	22	1	only	only	ADV
fbem-872	22	2	in	in	ADP
fbem-872	22	3	this	this	DET
fbem-872	22	4	way	way	NOUN
fbem-872	22	5	can	can	AUX
fbem-872	22	6	the	the	DET
fbem-872	22	7	disclosure	disclosure	NOUN
fbem-872	22	8	of	of	ADP
fbem-872	22	9	accounting	accounting	NOUN
fbem-872	22	10	information	information	NOUN
fbem-872	22	11	be	be	AUX
fbem-872	22	12	more	more	ADV
fbem-872	22	13	authentic	authentic	ADJ
fbem-872	22	14	.	.	PUNCT
fbem-872	23	1	second	second	ADJ
fbem-872	23	2	,	,	PUNCT
fbem-872	23	3	enterprises	enterprise	NOUN
fbem-872	23	4	must	must	AUX
fbem-872	23	5	uniformly	uniformly	ADV
fbem-872	23	6	disclose	disclose	VERB
fbem-872	23	7	accounting	accounting	NOUN
fbem-872	23	8	information	information	NOUN
fbem-872	23	9	in	in	ADP
fbem-872	23	10	accordance	accordance	NOUN
fbem-872	23	11	with	with	ADP
fbem-872	23	12	the	the	DET
fbem-872	23	13	accounting	accounting	NOUN
fbem-872	23	14	standards	standard	NOUN
fbem-872	23	15	stipulated	stipulate	VERB
fbem-872	23	16	by	by	ADP
fbem-872	23	17	the	the	DET
fbem-872	23	18	state	state	NOUN
fbem-872	23	19	,	,	PUNCT
fbem-872	23	20	so	so	SCONJ
fbem-872	23	21	as	as	SCONJ
fbem-872	23	22	to	to	PART
fbem-872	23	23	ensure	ensure	VERB
fbem-872	23	24	the	the	DET
fbem-872	23	25	standardization	standardization	NOUN
fbem-872	23	26	and	and	CCONJ
fbem-872	23	27	integrity	integrity	NOUN
fbem-872	23	28	of	of	ADP
fbem-872	23	29	accounting	accounting	NOUN
fbem-872	23	30	information	information	NOUN
fbem-872	23	31	disclosure	disclosure	NOUN
fbem-872	23	32	[	[	X
fbem-872	23	33	5	5	NUM
fbem-872	23	34	]	]	PUNCT
fbem-872	23	35	.	.	PUNCT
fbem-872	24	1	third	third	ADJ
fbem-872	24	2	,	,	PUNCT
fbem-872	24	3	the	the	DET
fbem-872	24	4	disclosure	disclosure	NOUN
fbem-872	24	5	of	of	ADP
fbem-872	24	6	information	information	NOUN
fbem-872	24	7	accounting	accounting	NOUN
fbem-872	24	8	information	information	NOUN
fbem-872	24	9	of	of	ADP
fbem-872	24	10	enterprises	enterprise	NOUN
fbem-872	24	11	must	must	AUX
fbem-872	24	12	ensure	ensure	VERB
fbem-872	24	13	the	the	DET
fbem-872	24	14	authenticity	authenticity	NOUN
fbem-872	24	15	and	and	CCONJ
fbem-872	24	16	integrity	integrity	NOUN
fbem-872	24	17	of	of	ADP
fbem-872	24	18	the	the	DET
fbem-872	24	19	information	information	NOUN
fbem-872	24	20	,	,	PUNCT
fbem-872	24	21	so	so	SCONJ
fbem-872	24	22	as	as	SCONJ
fbem-872	24	23	to	to	PART
fbem-872	24	24	provide	provide	VERB
fbem-872	24	25	investors	investor	NOUN
fbem-872	24	26	and	and	CCONJ
fbem-872	24	27	information	information	NOUN
fbem-872	24	28	users	user	NOUN
fbem-872	24	29	with	with	ADP
fbem-872	24	30	more	more	ADJ
fbem-872	24	31	real	real	ADJ
fbem-872	24	32	financial	financial	ADJ
fbem-872	24	33	and	and	CCONJ
fbem-872	24	34	operating	operating	NOUN
fbem-872	24	35	conditions	condition	NOUN
fbem-872	24	36	of	of	ADP
fbem-872	24	37	the	the	DET
fbem-872	24	38	enterprise	enterprise	NOUN
fbem-872	24	39	.	.	PUNCT
fbem-872	25	1	fourth	fourth	ADJ
fbem-872	25	2	,	,	PUNCT
fbem-872	25	3	the	the	DET
fbem-872	25	4	accounting	accounting	NOUN
fbem-872	25	5	information	information	NOUN
fbem-872	25	6	disclosed	disclose	VERB
fbem-872	25	7	by	by	ADP
fbem-872	25	8	the	the	DET
fbem-872	25	9	enterprise	enterprise	NOUN
fbem-872	25	10	must	must	AUX
fbem-872	25	11	be	be	AUX
fbem-872	25	12	useful	useful	ADJ
fbem-872	25	13	and	and	CCONJ
fbem-872	25	14	appropriate	appropriate	ADJ
fbem-872	25	15	information	information	NOUN
fbem-872	25	16	,	,	PUNCT
fbem-872	25	17	and	and	CCONJ
fbem-872	25	18	it	it	PRON
fbem-872	25	19	should	should	AUX
fbem-872	25	20	be	be	AUX
fbem-872	25	21	relevant	relevant	ADJ
fbem-872	25	22	to	to	ADP
fbem-872	25	23	the	the	DET
fbem-872	25	24	decision	decision	NOUN
fbem-872	25	25	-	-	PUNCT
fbem-872	25	26	making	making	NOUN
fbem-872	25	27	of	of	ADP
fbem-872	25	28	investors	investor	NOUN
fbem-872	25	29	or	or	CCONJ
fbem-872	25	30	information	information	NOUN
fbem-872	25	31	users	user	NOUN
fbem-872	25	32	and	and	CCONJ
fbem-872	25	33	be	be	AUX
fbem-872	25	34	reliable	reliable	ADJ
fbem-872	25	35	,	,	PUNCT
fbem-872	25	36	without	without	ADP
fbem-872	25	37	causing	cause	VERB
fbem-872	25	38	misunderstanding	misunderstanding	NOUN
fbem-872	25	39	and	and	CCONJ
fbem-872	25	40	misunderstanding	misunderstanding	NOUN
fbem-872	25	41	,	,	PUNCT
fbem-872	25	42	so	so	SCONJ
fbem-872	25	43	that	that	SCONJ
fbem-872	25	44	investors	investor	NOUN
fbem-872	25	45	and	and	CCONJ
fbem-872	25	46	information	information	NOUN
fbem-872	25	47	users	user	NOUN
fbem-872	25	48	can	can	AUX
fbem-872	25	49	make	make	VERB
fbem-872	25	50	correct	correct	ADJ
fbem-872	25	51	decisions	decision	NOUN
fbem-872	25	52	.	.	PUNCT
fbem-872	26	1	information	information	NOUN
fbem-872	26	2	,	,	PUNCT
fbem-872	26	3	which	which	PRON
fbem-872	26	4	is	be	AUX
fbem-872	26	5	also	also	ADV
fbem-872	26	6	the	the	DET
fbem-872	26	7	original	original	ADJ
fbem-872	26	8	intention	intention	NOUN
fbem-872	26	9	of	of	ADP
fbem-872	26	10	accounting	accounting	NOUN
fbem-872	26	11	information	information	NOUN
fbem-872	26	12	disclosure	disclosure	NOUN
fbem-872	26	13	.	.	PUNCT
fbem-872	27	1	fifth	fifth	ADJ
fbem-872	27	2	,	,	PUNCT
fbem-872	27	3	fairness	fairness	NOUN
fbem-872	27	4	and	and	CCONJ
fbem-872	27	5	adequacy	adequacy	NOUN
fbem-872	27	6	,	,	PUNCT
fbem-872	27	7	which	which	PRON
fbem-872	27	8	means	mean	VERB
fbem-872	27	9	that	that	SCONJ
fbem-872	27	10	when	when	SCONJ
fbem-872	27	11	an	an	DET
fbem-872	27	12	enterprise	enterprise	NOUN
fbem-872	27	13	discloses	disclose	VERB
fbem-872	27	14	119	119	NUM
fbem-872	27	15	accounting	accounting	NOUN
fbem-872	27	16	information	information	NOUN
fbem-872	27	17	,	,	PUNCT
fbem-872	27	18	the	the	DET
fbem-872	27	19	disclosed	disclose	VERB
fbem-872	27	20	accounting	accounting	NOUN
fbem-872	27	21	information	information	NOUN
fbem-872	27	22	must	must	AUX
fbem-872	27	23	meet	meet	VERB
fbem-872	27	24	the	the	DET
fbem-872	27	25	joint	joint	ADJ
fbem-872	27	26	decision	decision	NOUN
fbem-872	27	27	-	-	PUNCT
fbem-872	27	28	making	make	VERB
fbem-872	27	29	needs	need	NOUN
fbem-872	27	30	of	of	ADP
fbem-872	27	31	information	information	NOUN
fbem-872	27	32	users	user	NOUN
fbem-872	27	33	within	within	ADP
fbem-872	27	34	the	the	DET
fbem-872	27	35	enterprise	enterprise	NOUN
fbem-872	27	36	and	and	CCONJ
fbem-872	27	37	outside	outside	ADP
fbem-872	27	38	the	the	DET
fbem-872	27	39	enterprise	enterprise	NOUN
fbem-872	27	40	,	,	PUNCT
fbem-872	27	41	and	and	CCONJ
fbem-872	27	42	it	it	PRON
fbem-872	27	43	should	should	AUX
fbem-872	27	44	be	be	AUX
fbem-872	27	45	kept	keep	VERB
fbem-872	27	46	fair	fair	ADJ
fbem-872	27	47	and	and	CCONJ
fbem-872	27	48	open	open	ADJ
fbem-872	27	49	,	,	PUNCT
fbem-872	27	50	and	and	CCONJ
fbem-872	27	51	should	should	AUX
fbem-872	27	52	not	not	PART
fbem-872	27	53	be	be	AUX
fbem-872	27	54	biased	bias	VERB
fbem-872	27	55	towards	towards	ADP
fbem-872	27	56	a	a	DET
fbem-872	27	57	certain	certain	ADJ
fbem-872	27	58	company	company	NOUN
fbem-872	27	59	.	.	PUNCT
fbem-872	28	1	a	a	DET
fbem-872	28	2	specific	specific	ADJ
fbem-872	28	3	user	user	NOUN
fbem-872	28	4	[	[	X
fbem-872	28	5	6	6	NUM
fbem-872	28	6	]	]	PUNCT
fbem-872	28	7	.	.	PUNCT
fbem-872	29	1	at	at	ADP
fbem-872	29	2	the	the	DET
fbem-872	29	3	same	same	ADJ
fbem-872	29	4	time	time	NOUN
fbem-872	29	5	,	,	PUNCT
fbem-872	29	6	whether	whether	SCONJ
fbem-872	29	7	it	it	PRON
fbem-872	29	8	is	be	AUX
fbem-872	29	9	quantitative	quantitative	ADJ
fbem-872	29	10	information	information	NOUN
fbem-872	29	11	or	or	CCONJ
fbem-872	29	12	qualitative	qualitative	ADJ
fbem-872	29	13	information	information	NOUN
fbem-872	29	14	in	in	ADP
fbem-872	29	15	information	information	NOUN
fbem-872	29	16	disclosure	disclosure	NOUN
fbem-872	29	17	,	,	PUNCT
fbem-872	29	18	as	as	ADV
fbem-872	29	19	long	long	ADV
fbem-872	29	20	as	as	SCONJ
fbem-872	29	21	the	the	DET
fbem-872	29	22	information	information	NOUN
fbem-872	29	23	is	be	AUX
fbem-872	29	24	useful	useful	ADJ
fbem-872	29	25	to	to	ADP
fbem-872	29	26	users	user	NOUN
fbem-872	29	27	,	,	PUNCT
fbem-872	29	28	it	it	PRON
fbem-872	29	29	must	must	AUX
fbem-872	29	30	be	be	AUX
fbem-872	29	31	presented	present	VERB
fbem-872	29	32	in	in	ADP
fbem-872	29	33	the	the	DET
fbem-872	29	34	form	form	NOUN
fbem-872	29	35	of	of	ADP
fbem-872	29	36	disclosure	disclosure	NOUN
fbem-872	29	37	,	,	PUNCT
fbem-872	29	38	so	so	SCONJ
fbem-872	29	39	that	that	SCONJ
fbem-872	29	40	users	user	NOUN
fbem-872	29	41	can	can	AUX
fbem-872	29	42	make	make	VERB
fbem-872	29	43	better	well	ADJ
fbem-872	29	44	decisions	decision	NOUN
fbem-872	29	45	.	.	PUNCT
fbem-872	30	1	in	in	ADP
fbem-872	30	2	general	general	ADJ
fbem-872	30	3	,	,	PUNCT
fbem-872	30	4	information	information	NOUN
fbem-872	30	5	disclosure	disclosure	NOUN
fbem-872	30	6	can	can	AUX
fbem-872	30	7	not	not	PART
fbem-872	30	8	only	only	ADV
fbem-872	30	9	ensure	ensure	VERB
fbem-872	30	10	that	that	SCONJ
fbem-872	30	11	business	business	NOUN
fbem-872	30	12	owners	owner	NOUN
fbem-872	30	13	obtain	obtain	VERB
fbem-872	30	14	real	real	ADJ
fbem-872	30	15	and	and	CCONJ
fbem-872	30	16	sufficient	sufficient	ADJ
fbem-872	30	17	information	information	NOUN
fbem-872	30	18	,	,	PUNCT
fbem-872	30	19	make	make	VERB
fbem-872	30	20	correct	correct	ADJ
fbem-872	30	21	decisions	decision	NOUN
fbem-872	30	22	,	,	PUNCT
fbem-872	30	23	and	and	CCONJ
fbem-872	30	24	protect	protect	VERB
fbem-872	30	25	their	their	PRON
fbem-872	30	26	legitimate	legitimate	ADJ
fbem-872	30	27	rights	right	NOUN
fbem-872	30	28	and	and	CCONJ
fbem-872	30	29	interests	interest	NOUN
fbem-872	30	30	,	,	PUNCT
fbem-872	30	31	but	but	CCONJ
fbem-872	30	32	also	also	ADV
fbem-872	30	33	achieve	achieve	VERB
fbem-872	30	34	effective	effective	ADJ
fbem-872	30	35	allocation	allocation	NOUN
fbem-872	30	36	of	of	ADP
fbem-872	30	37	social	social	ADJ
fbem-872	30	38	resources	resource	NOUN
fbem-872	30	39	[	[	X
fbem-872	30	40	7	7	NUM
fbem-872	30	41	]	]	PUNCT
fbem-872	30	42	.	.	PUNCT
fbem-872	31	1	3	3	X
fbem-872	31	2	.	.	X
fbem-872	31	3	the	the	DET
fbem-872	31	4	main	main	ADJ
fbem-872	31	5	problems	problem	NOUN
fbem-872	31	6	of	of	ADP
fbem-872	31	7	accounting	accounting	NOUN
fbem-872	31	8	information	information	NOUN
fbem-872	31	9	disclosure	disclosure	NOUN
fbem-872	31	10	at	at	ADP
fbem-872	31	11	this	this	DET
fbem-872	31	12	stage	stage	NOUN
fbem-872	31	13	,	,	PUNCT
fbem-872	31	14	many	many	ADJ
fbem-872	31	15	enterprises	enterprise	NOUN
fbem-872	31	16	have	have	VERB
fbem-872	31	17	a	a	DET
fbem-872	31	18	lot	lot	NOUN
fbem-872	31	19	of	of	ADP
fbem-872	31	20	problems	problem	NOUN
fbem-872	31	21	in	in	ADP
fbem-872	31	22	financial	financial	ADJ
fbem-872	31	23	statement	statement	NOUN
fbem-872	31	24	accounting	accounting	NOUN
fbem-872	31	25	information	information	NOUN
fbem-872	31	26	disclosure	disclosure	NOUN
fbem-872	31	27	,	,	PUNCT
fbem-872	31	28	first	first	ADV
fbem-872	31	29	of	of	ADP
fbem-872	31	30	all	all	PRON
fbem-872	31	31	,	,	PUNCT
fbem-872	31	32	the	the	DET
fbem-872	31	33	content	content	NOUN
fbem-872	31	34	of	of	ADP
fbem-872	31	35	information	information	NOUN
fbem-872	31	36	disclosure	disclosure	NOUN
fbem-872	31	37	is	be	AUX
fbem-872	31	38	not	not	PART
fbem-872	31	39	true	true	ADJ
fbem-872	31	40	,	,	PUNCT
fbem-872	31	41	true	true	ADJ
fbem-872	31	42	financial	financial	ADJ
fbem-872	31	43	information	information	NOUN
fbem-872	31	44	disclosure	disclosure	NOUN
fbem-872	31	45	is	be	AUX
fbem-872	31	46	an	an	DET
fbem-872	31	47	important	important	ADJ
fbem-872	31	48	aspect	aspect	NOUN
fbem-872	31	49	that	that	PRON
fbem-872	31	50	investors	investor	NOUN
fbem-872	31	51	and	and	CCONJ
fbem-872	31	52	information	information	NOUN
fbem-872	31	53	users	user	NOUN
fbem-872	31	54	are	be	AUX
fbem-872	31	55	concerned	concerned	ADJ
fbem-872	31	56	about	about	ADP
fbem-872	31	57	.	.	PUNCT
fbem-872	32	1	however	however	ADV
fbem-872	32	2	,	,	PUNCT
fbem-872	32	3	many	many	ADJ
fbem-872	32	4	enterprises	enterprise	NOUN
fbem-872	32	5	have	have	AUX
fbem-872	32	6	misrepresented	misrepresent	VERB
fbem-872	32	7	this	this	DET
fbem-872	32	8	information	information	NOUN
fbem-872	32	9	through	through	ADP
fbem-872	32	10	financial	financial	ADJ
fbem-872	32	11	data	datum	NOUN
fbem-872	32	12	disclosure	disclosure	NOUN
fbem-872	32	13	because	because	SCONJ
fbem-872	32	14	of	of	ADP
fbem-872	32	15	the	the	DET
fbem-872	32	16	large	large	ADJ
fbem-872	32	17	differences	difference	NOUN
fbem-872	32	18	between	between	ADP
fbem-872	32	19	the	the	DET
fbem-872	32	20	before	before	NOUN
fbem-872	32	21	and	and	CCONJ
fbem-872	32	22	after	after	ADP
fbem-872	32	23	financial	financial	ADJ
fbem-872	32	24	data	datum	NOUN
fbem-872	32	25	,	,	PUNCT
fbem-872	32	26	and	and	CCONJ
fbem-872	32	27	then	then	ADV
fbem-872	32	28	distorted	distort	VERB
fbem-872	32	29	or	or	CCONJ
fbem-872	32	30	fabricated	fabricate	VERB
fbem-872	32	31	the	the	DET
fbem-872	32	32	facts	fact	NOUN
fbem-872	32	33	,	,	PUNCT
fbem-872	32	34	thus	thus	ADV
fbem-872	32	35	falsifying	falsify	VERB
fbem-872	32	36	the	the	DET
fbem-872	32	37	authenticity	authenticity	NOUN
fbem-872	32	38	of	of	ADP
fbem-872	32	39	the	the	DET
fbem-872	32	40	data	datum	NOUN
fbem-872	32	41	,	,	PUNCT
fbem-872	32	42	confusing	confuse	VERB
fbem-872	32	43	the	the	DET
fbem-872	32	44	judgment	judgment	NOUN
fbem-872	32	45	of	of	ADP
fbem-872	32	46	investors	investor	NOUN
fbem-872	32	47	and	and	CCONJ
fbem-872	32	48	information	information	NOUN
fbem-872	32	49	users	user	NOUN
fbem-872	32	50	,	,	PUNCT
fbem-872	32	51	and	and	CCONJ
fbem-872	32	52	making	make	VERB
fbem-872	32	53	them	they	PRON
fbem-872	32	54	misjudge	misjudge	VERB
fbem-872	32	55	the	the	DET
fbem-872	32	56	operation	operation	NOUN
fbem-872	32	57	of	of	ADP
fbem-872	32	58	the	the	DET
fbem-872	32	59	enterprise	enterprise	NOUN
fbem-872	32	60	.	.	PUNCT
fbem-872	33	1	generally	generally	ADV
fbem-872	33	2	specific	specific	ADJ
fbem-872	33	3	in	in	ADP
fbem-872	33	4	three	three	NUM
fbem-872	33	5	aspects	aspect	NOUN
fbem-872	33	6	,	,	PUNCT
fbem-872	33	7	which	which	PRON
fbem-872	33	8	are	be	AUX
fbem-872	33	9	direct	direct	ADJ
fbem-872	33	10	falsification	falsification	NOUN
fbem-872	33	11	of	of	ADP
fbem-872	33	12	profit	profit	NOUN
fbem-872	33	13	data	datum	NOUN
fbem-872	33	14	,	,	PUNCT
fbem-872	33	15	concealment	concealment	NOUN
fbem-872	33	16	of	of	ADP
fbem-872	33	17	true	true	ADJ
fbem-872	33	18	profit	profit	NOUN
fbem-872	33	19	,	,	PUNCT
fbem-872	33	20	and	and	CCONJ
fbem-872	33	21	falsification	falsification	NOUN
fbem-872	33	22	of	of	ADP
fbem-872	33	23	data	datum	NOUN
fbem-872	33	24	in	in	ADP
fbem-872	33	25	audit	audit	NOUN
fbem-872	33	26	reports	report	NOUN
fbem-872	33	27	,	,	PUNCT
fbem-872	33	28	which	which	PRON
fbem-872	33	29	not	not	PART
fbem-872	33	30	only	only	ADV
fbem-872	33	31	affects	affect	VERB
fbem-872	33	32	the	the	DET
fbem-872	33	33	judgment	judgment	NOUN
fbem-872	33	34	of	of	ADP
fbem-872	33	35	investors	investor	NOUN
fbem-872	33	36	and	and	CCONJ
fbem-872	33	37	information	information	NOUN
fbem-872	33	38	users	user	NOUN
fbem-872	33	39	,	,	PUNCT
fbem-872	33	40	but	but	CCONJ
fbem-872	33	41	also	also	ADV
fbem-872	33	42	has	have	VERB
fbem-872	33	43	a	a	DET
fbem-872	33	44	greater	great	ADJ
fbem-872	33	45	socially	socially	ADV
fbem-872	33	46	harmful	harmful	ADJ
fbem-872	33	47	effect	effect	NOUN
fbem-872	33	48	.	.	PUNCT
fbem-872	34	1	secondly	secondly	ADV
fbem-872	34	2	,	,	PUNCT
fbem-872	34	3	information	information	NOUN
fbem-872	34	4	disclosure	disclosure	NOUN
fbem-872	34	5	lacks	lack	VERB
fbem-872	34	6	timeliness	timeliness	NOUN
fbem-872	34	7	[	[	X
fbem-872	34	8	8	8	NUM
fbem-872	34	9	]	]	PUNCT
fbem-872	34	10	.	.	PUNCT
fbem-872	35	1	in	in	ADP
fbem-872	35	2	the	the	DET
fbem-872	35	3	market	market	NOUN
fbem-872	35	4	,	,	PUNCT
fbem-872	35	5	the	the	DET
fbem-872	35	6	authenticity	authenticity	NOUN
fbem-872	35	7	,	,	PUNCT
fbem-872	35	8	timeliness	timeliness	NOUN
fbem-872	35	9	and	and	CCONJ
fbem-872	35	10	completeness	completeness	NOUN
fbem-872	35	11	of	of	ADP
fbem-872	35	12	information	information	NOUN
fbem-872	35	13	disclosure	disclosure	NOUN
fbem-872	35	14	will	will	AUX
fbem-872	35	15	affect	affect	VERB
fbem-872	35	16	the	the	DET
fbem-872	35	17	transmission	transmission	NOUN
fbem-872	35	18	of	of	ADP
fbem-872	35	19	information	information	NOUN
fbem-872	35	20	,	,	PUNCT
fbem-872	35	21	which	which	PRON
fbem-872	35	22	requires	require	VERB
fbem-872	35	23	enterprises	enterprise	NOUN
fbem-872	35	24	to	to	PART
fbem-872	35	25	disclose	disclose	VERB
fbem-872	35	26	information	information	NOUN
fbem-872	35	27	at	at	ADP
fbem-872	35	28	the	the	DET
fbem-872	35	29	specified	specified	ADJ
fbem-872	35	30	time	time	NOUN
fbem-872	35	31	,	,	PUNCT
fbem-872	35	32	and	and	CCONJ
fbem-872	35	33	many	many	ADJ
fbem-872	35	34	enterprises	enterprise	NOUN
fbem-872	35	35	pay	pay	VERB
fbem-872	35	36	no	no	DET
fbem-872	35	37	attention	attention	NOUN
fbem-872	35	38	to	to	ADP
fbem-872	35	39	this	this	DET
fbem-872	35	40	issue	issue	NOUN
fbem-872	35	41	,	,	PUNCT
fbem-872	35	42	thus	thus	ADV
fbem-872	35	43	increasing	increase	VERB
fbem-872	35	44	the	the	DET
fbem-872	35	45	risk	risk	NOUN
fbem-872	35	46	of	of	ADP
fbem-872	35	47	investors	investor	NOUN
fbem-872	35	48	.	.	PUNCT
fbem-872	36	1	furthermore	furthermore	ADV
fbem-872	36	2	,	,	PUNCT
fbem-872	36	3	information	information	NOUN
fbem-872	36	4	disclosure	disclosure	NOUN
fbem-872	36	5	lacks	lack	VERB
fbem-872	36	6	adequacy	adequacy	NOUN
fbem-872	36	7	,	,	PUNCT
fbem-872	36	8	and	and	CCONJ
fbem-872	36	9	many	many	ADJ
fbem-872	36	10	enterprises	enterprise	NOUN
fbem-872	36	11	often	often	ADV
fbem-872	36	12	omit	omit	VERB
fbem-872	36	13	or	or	CCONJ
fbem-872	36	14	conceal	conceal	VERB
fbem-872	36	15	some	some	DET
fbem-872	36	16	financial	financial	ADJ
fbem-872	36	17	information	information	NOUN
fbem-872	36	18	in	in	ADP
fbem-872	36	19	making	make	VERB
fbem-872	36	20	information	information	NOUN
fbem-872	36	21	disclosure	disclosure	NOUN
fbem-872	36	22	.	.	PUNCT
fbem-872	37	1	for	for	ADP
fbem-872	37	2	example	example	NOUN
fbem-872	37	3	,	,	PUNCT
fbem-872	37	4	in	in	ADP
fbem-872	37	5	the	the	DET
fbem-872	37	6	case	case	NOUN
fbem-872	37	7	of	of	ADP
fbem-872	37	8	revenue	revenue	NOUN
fbem-872	37	9	,	,	PUNCT
fbem-872	37	10	the	the	DET
fbem-872	37	11	finance	finance	NOUN
fbem-872	37	12	staff	staff	NOUN
fbem-872	37	13	will	will	AUX
fbem-872	37	14	generally	generally	ADV
fbem-872	37	15	disclose	disclose	VERB
fbem-872	37	16	the	the	DET
fbem-872	37	17	corresponding	corresponding	ADJ
fbem-872	37	18	financial	financial	ADJ
fbem-872	37	19	information	information	NOUN
fbem-872	37	20	in	in	ADP
fbem-872	37	21	the	the	DET
fbem-872	37	22	financial	financial	ADJ
fbem-872	37	23	report	report	NOUN
fbem-872	37	24	,	,	PUNCT
fbem-872	37	25	but	but	CCONJ
fbem-872	37	26	for	for	ADP
fbem-872	37	27	some	some	PRON
fbem-872	37	28	of	of	ADP
fbem-872	37	29	the	the	DET
fbem-872	37	30	changes	change	NOUN
fbem-872	37	31	involved	involve	VERB
fbem-872	37	32	in	in	ADP
fbem-872	37	33	some	some	DET
fbem-872	37	34	contracts	contract	NOUN
fbem-872	37	35	or	or	CCONJ
fbem-872	37	36	additional	additional	ADJ
fbem-872	37	37	content	content	NOUN
fbem-872	37	38	,	,	PUNCT
fbem-872	37	39	most	most	ADJ
fbem-872	37	40	of	of	ADP
fbem-872	37	41	them	they	PRON
fbem-872	37	42	are	be	AUX
fbem-872	37	43	directly	directly	ADV
fbem-872	37	44	published	publish	VERB
fbem-872	37	45	in	in	ADP
fbem-872	37	46	the	the	DET
fbem-872	37	47	form	form	NOUN
fbem-872	37	48	of	of	ADP
fbem-872	37	49	text	text	NOUN
fbem-872	37	50	in	in	ADP
fbem-872	37	51	the	the	DET
fbem-872	37	52	annex	annex	NOUN
fbem-872	37	53	of	of	ADP
fbem-872	37	54	the	the	DET
fbem-872	37	55	financial	financial	ADJ
fbem-872	37	56	report	report	NOUN
fbem-872	37	57	.	.	PUNCT
fbem-872	38	1	in	in	ADP
fbem-872	38	2	some	some	DET
fbem-872	38	3	cases	case	NOUN
fbem-872	38	4	,	,	PUNCT
fbem-872	38	5	they	they	PRON
fbem-872	38	6	choose	choose	VERB
fbem-872	38	7	not	not	PART
fbem-872	38	8	to	to	PART
fbem-872	38	9	publish	publish	VERB
fbem-872	38	10	or	or	CCONJ
fbem-872	38	11	omit	omit	VERB
fbem-872	38	12	financial	financial	ADJ
fbem-872	38	13	data	datum	NOUN
fbem-872	38	14	that	that	PRON
fbem-872	38	15	are	be	AUX
fbem-872	38	16	not	not	PART
fbem-872	38	17	conducive	conducive	ADJ
fbem-872	38	18	to	to	ADP
fbem-872	38	19	viewing	view	VERB
fbem-872	38	20	,	,	PUNCT
fbem-872	38	21	which	which	PRON
fbem-872	38	22	prevents	prevent	VERB
fbem-872	38	23	investors	investor	NOUN
fbem-872	38	24	from	from	ADP
fbem-872	38	25	using	use	VERB
fbem-872	38	26	a	a	DET
fbem-872	38	27	more	more	ADV
fbem-872	38	28	comprehensive	comprehensive	ADJ
fbem-872	38	29	analysis	analysis	NOUN
fbem-872	38	30	and	and	CCONJ
fbem-872	38	31	judgment	judgment	NOUN
fbem-872	38	32	of	of	ADP
fbem-872	38	33	the	the	DET
fbem-872	38	34	financial	financial	ADJ
fbem-872	38	35	situation	situation	NOUN
fbem-872	38	36	.	.	PUNCT
fbem-872	39	1	finally	finally	ADV
fbem-872	39	2	,	,	PUNCT
fbem-872	39	3	information	information	NOUN
fbem-872	39	4	disclosure	disclosure	NOUN
fbem-872	39	5	lacks	lack	VERB
fbem-872	39	6	openness	openness	NOUN
fbem-872	39	7	[	[	X
fbem-872	39	8	9	9	NUM
fbem-872	39	9	]	]	PUNCT
fbem-872	39	10	.	.	PUNCT
fbem-872	40	1	for	for	ADP
fbem-872	40	2	external	external	ADJ
fbem-872	40	3	investors	investor	NOUN
fbem-872	40	4	,	,	PUNCT
fbem-872	40	5	public	public	ADJ
fbem-872	40	6	disclosure	disclosure	NOUN
fbem-872	40	7	of	of	ADP
fbem-872	40	8	information	information	NOUN
fbem-872	40	9	allows	allow	VERB
fbem-872	40	10	them	they	PRON
fbem-872	40	11	to	to	PART
fbem-872	40	12	have	have	VERB
fbem-872	40	13	the	the	DET
fbem-872	40	14	same	same	ADJ
fbem-872	40	15	financial	financial	ADJ
fbem-872	40	16	data	datum	NOUN
fbem-872	40	17	as	as	ADP
fbem-872	40	18	the	the	DET
fbem-872	40	19	internal	internal	ADJ
fbem-872	40	20	shareholders	shareholder	NOUN
fbem-872	40	21	of	of	ADP
fbem-872	40	22	the	the	DET
fbem-872	40	23	company	company	NOUN
fbem-872	40	24	,	,	PUNCT
fbem-872	40	25	so	so	SCONJ
fbem-872	40	26	that	that	SCONJ
fbem-872	40	27	they	they	PRON
fbem-872	40	28	can	can	AUX
fbem-872	40	29	rely	rely	VERB
fbem-872	40	30	on	on	ADP
fbem-872	40	31	financial	financial	ADJ
fbem-872	40	32	information	information	NOUN
fbem-872	40	33	to	to	PART
fbem-872	40	34	analyze	analyze	VERB
fbem-872	40	35	and	and	CCONJ
fbem-872	40	36	make	make	VERB
fbem-872	40	37	judgments	judgment	NOUN
fbem-872	40	38	after	after	SCONJ
fbem-872	40	39	something	something	PRON
fbem-872	40	40	has	have	AUX
fbem-872	40	41	happened	happen	VERB
fbem-872	40	42	,	,	PUNCT
fbem-872	40	43	and	and	CCONJ
fbem-872	40	44	thus	thus	ADV
fbem-872	40	45	make	make	VERB
fbem-872	40	46	the	the	DET
fbem-872	40	47	right	right	ADJ
fbem-872	40	48	decisions	decision	NOUN
fbem-872	40	49	.	.	PUNCT
fbem-872	41	1	but	but	CCONJ
fbem-872	41	2	nowadays	nowadays	ADV
fbem-872	41	3	,	,	PUNCT
fbem-872	41	4	many	many	ADJ
fbem-872	41	5	companies	company	NOUN
fbem-872	41	6	in	in	ADP
fbem-872	41	7	china	china	PROPN
fbem-872	41	8	do	do	AUX
fbem-872	41	9	not	not	PART
fbem-872	41	10	disclose	disclose	VERB
fbem-872	41	11	their	their	PRON
fbem-872	41	12	financial	financial	ADJ
fbem-872	41	13	information	information	NOUN
fbem-872	41	14	fully	fully	ADV
fbem-872	41	15	,	,	PUNCT
fbem-872	41	16	which	which	PRON
fbem-872	41	17	affects	affect	VERB
fbem-872	41	18	the	the	DET
fbem-872	41	19	external	external	ADJ
fbem-872	41	20	investors	investor	NOUN
fbem-872	41	21	and	and	CCONJ
fbem-872	41	22	information	information	NOUN
fbem-872	41	23	users	user	NOUN
fbem-872	41	24	to	to	PART
fbem-872	41	25	have	have	VERB
fbem-872	41	26	the	the	DET
fbem-872	41	27	specific	specific	ADJ
fbem-872	41	28	data	datum	NOUN
fbem-872	41	29	and	and	CCONJ
fbem-872	41	30	make	make	VERB
fbem-872	41	31	wrong	wrong	ADJ
fbem-872	41	32	judgments	judgment	NOUN
fbem-872	41	33	.	.	PUNCT
fbem-872	42	1	in	in	ADP
fbem-872	42	2	addition	addition	NOUN
fbem-872	42	3	,	,	PUNCT
fbem-872	42	4	the	the	DET
fbem-872	42	5	disclosure	disclosure	NOUN
fbem-872	42	6	of	of	ADP
fbem-872	42	7	information	information	NOUN
fbem-872	42	8	also	also	ADV
fbem-872	42	9	lacks	lack	VERB
fbem-872	42	10	standardization	standardization	NOUN
fbem-872	42	11	.	.	PUNCT
fbem-872	43	1	in	in	ADP
fbem-872	43	2	china	china	PROPN
fbem-872	43	3	,	,	PUNCT
fbem-872	43	4	many	many	ADJ
fbem-872	43	5	enterprises	enterprise	NOUN
fbem-872	43	6	'	'	PART
fbem-872	43	7	concept	concept	NOUN
fbem-872	43	8	of	of	ADP
fbem-872	43	9	financial	financial	ADJ
fbem-872	43	10	information	information	NOUN
fbem-872	43	11	disclosure	disclosure	NOUN
fbem-872	43	12	is	be	AUX
fbem-872	43	13	still	still	ADV
fbem-872	43	14	in	in	ADP
fbem-872	43	15	a	a	DET
fbem-872	43	16	vague	vague	ADJ
fbem-872	43	17	state	state	NOUN
fbem-872	43	18	.	.	PUNCT
fbem-872	44	1	there	there	PRON
fbem-872	44	2	are	be	VERB
fbem-872	44	3	often	often	ADV
fbem-872	44	4	unauthorized	unauthorized	ADJ
fbem-872	44	5	disclosure	disclosure	NOUN
fbem-872	44	6	,	,	PUNCT
fbem-872	44	7	irregular	irregular	ADJ
fbem-872	44	8	disclosure	disclosure	NOUN
fbem-872	44	9	,	,	PUNCT
fbem-872	44	10	incomplete	incomplete	ADJ
fbem-872	44	11	scope	scope	NOUN
fbem-872	44	12	of	of	ADP
fbem-872	44	13	transaction	transaction	NOUN
fbem-872	44	14	disclosure	disclosure	NOUN
fbem-872	44	15	,	,	PUNCT
fbem-872	44	16	incorrect	incorrect	ADJ
fbem-872	44	17	format	format	NOUN
fbem-872	44	18	and	and	CCONJ
fbem-872	44	19	manner	manner	NOUN
fbem-872	44	20	of	of	ADP
fbem-872	44	21	information	information	NOUN
fbem-872	44	22	disclosure	disclosure	NOUN
fbem-872	44	23	,	,	PUNCT
fbem-872	44	24	relatively	relatively	ADV
fbem-872	44	25	vague	vague	ADJ
fbem-872	44	26	elements	element	NOUN
fbem-872	44	27	of	of	ADP
fbem-872	44	28	transactions	transaction	NOUN
fbem-872	44	29	,	,	PUNCT
fbem-872	44	30	insufficient	insufficient	ADJ
fbem-872	44	31	disclosure	disclosure	NOUN
fbem-872	44	32	of	of	ADP
fbem-872	44	33	transactions	transaction	NOUN
fbem-872	44	34	and	and	CCONJ
fbem-872	44	35	other	other	ADJ
fbem-872	44	36	textual	textual	ADJ
fbem-872	44	37	problems	problem	NOUN
fbem-872	44	38	,	,	PUNCT
fbem-872	44	39	which	which	PRON
fbem-872	44	40	leads	lead	VERB
fbem-872	44	41	to	to	PART
fbem-872	44	42	lead	lead	VERB
fbem-872	44	43	to	to	ADP
fbem-872	44	44	untrue	untrue	ADJ
fbem-872	44	45	and	and	CCONJ
fbem-872	44	46	imperfect	imperfect	ADJ
fbem-872	44	47	disclosure	disclosure	NOUN
fbem-872	44	48	of	of	ADP
fbem-872	44	49	financial	financial	ADJ
fbem-872	44	50	information	information	NOUN
fbem-872	44	51	,	,	PUNCT
fbem-872	44	52	this	this	PRON
fbem-872	44	53	will	will	AUX
fbem-872	44	54	affect	affect	VERB
fbem-872	44	55	the	the	DET
fbem-872	44	56	judgment	judgment	NOUN
fbem-872	44	57	of	of	ADP
fbem-872	44	58	investors	investor	NOUN
fbem-872	44	59	and	and	CCONJ
fbem-872	44	60	users	user	NOUN
fbem-872	44	61	.	.	PUNCT
fbem-872	45	1	4	4	X
fbem-872	45	2	.	.	X
fbem-872	45	3	the	the	DET
fbem-872	45	4	role	role	NOUN
fbem-872	45	5	of	of	ADP
fbem-872	45	6	accounting	account	VERB
fbem-872	45	7	information	information	NOUN
fbem-872	45	8	disclosure	disclosure	NOUN
fbem-872	45	9	for	for	ADP
fbem-872	45	10	accounting	accounting	NOUN
fbem-872	45	11	management	management	NOUN
fbem-872	45	12	4.1	4.1	NUM
fbem-872	45	13	.	.	PUNCT
fbem-872	45	14	reduce	reduce	VERB
fbem-872	45	15	information	information	NOUN
fbem-872	45	16	asymmetry	asymmetry	NOUN
fbem-872	45	17	accounting	accounting	NOUN
fbem-872	45	18	information	information	NOUN
fbem-872	45	19	disclosure	disclosure	NOUN
fbem-872	45	20	can	can	AUX
fbem-872	45	21	provide	provide	VERB
fbem-872	45	22	investors	investor	NOUN
fbem-872	45	23	with	with	ADP
fbem-872	45	24	specific	specific	ADJ
fbem-872	45	25	information	information	NOUN
fbem-872	45	26	about	about	ADP
fbem-872	45	27	the	the	DET
fbem-872	45	28	company	company	NOUN
fbem-872	45	29	or	or	CCONJ
fbem-872	45	30	individuals	individual	NOUN
fbem-872	45	31	who	who	PRON
fbem-872	45	32	want	want	VERB
fbem-872	45	33	to	to	PART
fbem-872	45	34	know	know	VERB
fbem-872	45	35	,	,	PUNCT
fbem-872	45	36	so	so	SCONJ
fbem-872	45	37	that	that	SCONJ
fbem-872	45	38	investors	investor	NOUN
fbem-872	45	39	can	can	AUX
fbem-872	45	40	have	have	VERB
fbem-872	45	41	a	a	DET
fbem-872	45	42	grasp	grasp	NOUN
fbem-872	45	43	of	of	ADP
fbem-872	45	44	the	the	DET
fbem-872	45	45	prospects	prospect	NOUN
fbem-872	45	46	of	of	ADP
fbem-872	45	47	the	the	DET
fbem-872	45	48	company	company	NOUN
fbem-872	45	49	and	and	CCONJ
fbem-872	45	50	make	make	VERB
fbem-872	45	51	an	an	DET
fbem-872	45	52	accurate	accurate	ADJ
fbem-872	45	53	assessment	assessment	NOUN
fbem-872	45	54	.	.	PUNCT
fbem-872	46	1	at	at	ADP
fbem-872	46	2	the	the	DET
fbem-872	46	3	same	same	ADJ
fbem-872	46	4	time	time	NOUN
fbem-872	46	5	,	,	PUNCT
fbem-872	46	6	it	it	PRON
fbem-872	46	7	also	also	ADV
fbem-872	46	8	allows	allow	VERB
fbem-872	46	9	them	they	PRON
fbem-872	46	10	to	to	PART
fbem-872	46	11	make	make	VERB
fbem-872	46	12	accurate	accurate	ADJ
fbem-872	46	13	judgments	judgment	NOUN
fbem-872	46	14	and	and	CCONJ
fbem-872	46	15	evaluations	evaluation	NOUN
fbem-872	46	16	,	,	PUNCT
fbem-872	46	17	so	so	SCONJ
fbem-872	46	18	as	as	SCONJ
fbem-872	46	19	to	to	PART
fbem-872	46	20	identify	identify	VERB
fbem-872	46	21	the	the	DET
fbem-872	46	22	crises	crisis	NOUN
fbem-872	46	23	and	and	CCONJ
fbem-872	46	24	opportunities	opportunity	NOUN
fbem-872	46	25	faced	face	VERB
fbem-872	46	26	by	by	ADP
fbem-872	46	27	the	the	DET
fbem-872	46	28	enterprise	enterprise	NOUN
fbem-872	46	29	,	,	PUNCT
fbem-872	46	30	and	and	CCONJ
fbem-872	46	31	reduce	reduce	VERB
fbem-872	46	32	the	the	DET
fbem-872	46	33	risk	risk	NOUN
fbem-872	46	34	of	of	ADP
fbem-872	46	35	investment	investment	NOUN
fbem-872	46	36	due	due	ADP
fbem-872	46	37	to	to	ADP
fbem-872	46	38	inaccurate	inaccurate	ADJ
fbem-872	46	39	or	or	CCONJ
fbem-872	46	40	insufficient	insufficient	ADJ
fbem-872	46	41	data	datum	NOUN
fbem-872	46	42	,	,	PUNCT
fbem-872	46	43	which	which	PRON
fbem-872	46	44	leads	lead	VERB
fbem-872	46	45	to	to	ADP
fbem-872	46	46	errors	error	NOUN
fbem-872	46	47	in	in	ADP
fbem-872	46	48	judgment	judgment	NOUN
fbem-872	46	49	of	of	ADP
fbem-872	46	50	investors	investor	NOUN
fbem-872	46	51	and	and	CCONJ
fbem-872	46	52	ultimately	ultimately	ADV
fbem-872	46	53	increases	increase	VERB
fbem-872	46	54	the	the	DET
fbem-872	46	55	risk	risk	NOUN
fbem-872	46	56	of	of	ADP
fbem-872	46	57	investment	investment	NOUN
fbem-872	46	58	.	.	PUNCT
fbem-872	47	1	this	this	PRON
fbem-872	47	2	also	also	ADV
fbem-872	47	3	requires	require	VERB
fbem-872	47	4	that	that	SCONJ
fbem-872	47	5	accounting	accounting	NOUN
fbem-872	47	6	information	information	NOUN
fbem-872	47	7	about	about	ADP
fbem-872	47	8	the	the	DET
fbem-872	47	9	development	development	NOUN
fbem-872	47	10	prospects	prospect	NOUN
fbem-872	47	11	,	,	PUNCT
fbem-872	47	12	operating	operate	VERB
fbem-872	47	13	efficiency	efficiency	NOUN
fbem-872	47	14	and	and	CCONJ
fbem-872	47	15	operational	operational	ADJ
fbem-872	47	16	capacity	capacity	NOUN
fbem-872	47	17	of	of	ADP
fbem-872	47	18	the	the	DET
fbem-872	47	19	enterprise	enterprise	NOUN
fbem-872	47	20	in	in	ADP
fbem-872	47	21	the	the	DET
fbem-872	47	22	financial	financial	ADJ
fbem-872	47	23	report	report	NOUN
fbem-872	47	24	of	of	ADP
fbem-872	47	25	the	the	DET
fbem-872	47	26	enterprise	enterprise	NOUN
fbem-872	47	27	needs	need	VERB
fbem-872	47	28	to	to	PART
fbem-872	47	29	be	be	AUX
fbem-872	47	30	mandatoryy	mandatoryy	PROPN
fbem-872	47	31	and	and	CCONJ
fbem-872	47	32	truly	truly	ADV
fbem-872	47	33	disclosed	disclose	VERB
fbem-872	47	34	so	so	SCONJ
fbem-872	47	35	as	as	SCONJ
fbem-872	47	36	to	to	PART
fbem-872	47	37	meet	meet	VERB
fbem-872	47	38	the	the	DET
fbem-872	47	39	needs	need	NOUN
fbem-872	47	40	of	of	ADP
fbem-872	47	41	investors	investor	NOUN
fbem-872	47	42	and	and	CCONJ
fbem-872	47	43	the	the	DET
fbem-872	47	44	public	public	NOUN
fbem-872	47	45	.	.	PUNCT
fbem-872	48	1	secondly	secondly	ADV
fbem-872	48	2	,	,	PUNCT
fbem-872	48	3	the	the	DET
fbem-872	48	4	accounting	accounting	NOUN
fbem-872	48	5	information	information	NOUN
fbem-872	48	6	disclosure	disclosure	NOUN
fbem-872	48	7	of	of	ADP
fbem-872	48	8	the	the	DET
fbem-872	48	9	enterprise	enterprise	NOUN
fbem-872	48	10	can	can	AUX
fbem-872	48	11	help	help	VERB
fbem-872	48	12	the	the	DET
fbem-872	48	13	management	management	NOUN
fbem-872	48	14	of	of	ADP
fbem-872	48	15	the	the	DET
fbem-872	48	16	enterprise	enterprise	NOUN
fbem-872	48	17	because	because	SCONJ
fbem-872	48	18	of	of	ADP
fbem-872	48	19	their	their	PRON
fbem-872	48	20	short	short	ADJ
fbem-872	48	21	-	-	PUNCT
fbem-872	48	22	term	term	NOUN
fbem-872	48	23	behavior	behavior	NOUN
fbem-872	48	24	,	,	PUNCT
fbem-872	48	25	which	which	PRON
fbem-872	48	26	will	will	AUX
fbem-872	48	27	cause	cause	VERB
fbem-872	48	28	some	some	DET
fbem-872	48	29	positive	positive	ADJ
fbem-872	48	30	impact	impact	NOUN
fbem-872	48	31	on	on	ADP
fbem-872	48	32	the	the	DET
fbem-872	48	33	enterprise	enterprise	NOUN
fbem-872	48	34	,	,	PUNCT
fbem-872	48	35	and	and	CCONJ
fbem-872	48	36	also	also	ADV
fbem-872	48	37	can	can	AUX
fbem-872	48	38	improve	improve	VERB
fbem-872	48	39	the	the	DET
fbem-872	48	40	investors	investor	NOUN
fbem-872	48	41	'	'	PART
fbem-872	48	42	willingness	willingness	NOUN
fbem-872	48	43	to	to	PART
fbem-872	48	44	invest	invest	VERB
fbem-872	48	45	.	.	PUNCT
fbem-872	49	1	the	the	DET
fbem-872	49	2	investmentism	investmentism	NOUN
fbem-872	49	3	of	of	ADP
fbem-872	49	4	the	the	DET
fbem-872	49	5	general	general	ADJ
fbem-872	49	6	professional	professional	ADJ
fbem-872	49	7	managers	manager	NOUN
fbem-872	49	8	makes	make	VERB
fbem-872	49	9	them	they	PRON
fbem-872	49	10	more	more	ADV
fbem-872	49	11	interested	interested	ADJ
fbem-872	49	12	in	in	ADP
fbem-872	49	13	how	how	SCONJ
fbem-872	49	14	much	much	ADJ
fbem-872	49	15	benefit	benefit	NOUN
fbem-872	49	16	they	they	PRON
fbem-872	49	17	can	can	AUX
fbem-872	49	18	get	get	VERB
fbem-872	49	19	.	.	PUNCT
fbem-872	50	1	in	in	ADP
fbem-872	50	2	order	order	NOUN
fbem-872	50	3	to	to	PART
fbem-872	50	4	avoid	avoid	VERB
fbem-872	50	5	this	this	DET
fbem-872	50	6	type	type	NOUN
fbem-872	50	7	of	of	ADP
fbem-872	50	8	risk	risk	NOUN
fbem-872	50	9	,	,	PUNCT
fbem-872	50	10	companies	company	NOUN
fbem-872	50	11	need	need	VERB
fbem-872	50	12	to	to	PART
fbem-872	50	13	use	use	VERB
fbem-872	50	14	information	information	NOUN
fbem-872	50	15	phi	phi	NOUN
fbem-872	50	16	to	to	PART
fbem-872	50	17	achieve	achieve	VERB
fbem-872	50	18	a	a	DET
fbem-872	50	19	supporting	support	VERB
fbem-872	50	20	role	role	NOUN
fbem-872	50	21	,	,	PUNCT
fbem-872	50	22	and	and	CCONJ
fbem-872	50	23	finally	finally	ADV
fbem-872	50	24	,	,	PUNCT
fbem-872	50	25	in	in	ADP
fbem-872	50	26	making	make	VERB
fbem-872	50	27	accounting	accounting	NOUN
fbem-872	50	28	information	information	NOUN
fbem-872	50	29	disclosure	disclosure	NOUN
fbem-872	50	30	,	,	PUNCT
fbem-872	50	31	there	there	PRON
fbem-872	50	32	should	should	AUX
fbem-872	50	33	be	be	AUX
fbem-872	50	34	a	a	DET
fbem-872	50	35	clear	clear	ADJ
fbem-872	50	36	regulation	regulation	NOUN
fbem-872	50	37	and	and	CCONJ
fbem-872	50	38	specific	specific	ADJ
fbem-872	50	39	requirements	requirement	NOUN
fbem-872	50	40	between	between	ADP
fbem-872	50	41	the	the	DET
fbem-872	50	42	managers	manager	NOUN
fbem-872	50	43	of	of	ADP
fbem-872	50	44	the	the	DET
fbem-872	50	45	company	company	NOUN
fbem-872	50	46	and	and	CCONJ
fbem-872	50	47	investors	investor	NOUN
fbem-872	50	48	on	on	ADP
fbem-872	50	49	the	the	DET
fbem-872	50	50	accounting	accounting	NOUN
fbem-872	50	51	information	information	NOUN
fbem-872	50	52	to	to	PART
fbem-872	50	53	be	be	AUX
fbem-872	50	54	disclosed	disclose	VERB
fbem-872	50	55	to	to	PART
fbem-872	50	56	ensure	ensure	VERB
fbem-872	50	57	that	that	SCONJ
fbem-872	50	58	strong	strong	ADJ
fbem-872	50	59	supervision	supervision	NOUN
fbem-872	50	60	can	can	AUX
fbem-872	50	61	be	be	AUX
fbem-872	50	62	carried	carry	VERB
fbem-872	50	63	out	out	ADP
fbem-872	50	64	[	[	X
fbem-872	50	65	10	10	NUM
fbem-872	50	66	]	]	PUNCT
fbem-872	50	67	.	.	PUNCT
fbem-872	51	1	4.2	4.2	NUM
fbem-872	51	2	.	.	PUNCT
fbem-872	51	3	have	have	AUX
fbem-872	51	4	a	a	DET
fbem-872	51	5	strong	strong	ADJ
fbem-872	51	6	restraining	restraining	NOUN
fbem-872	51	7	effect	effect	NOUN
fbem-872	51	8	true	true	ADJ
fbem-872	51	9	,	,	PUNCT
fbem-872	51	10	adequate	adequate	ADJ
fbem-872	51	11	,	,	PUNCT
fbem-872	51	12	standardized	standardized	ADJ
fbem-872	51	13	and	and	CCONJ
fbem-872	51	14	high	high	ADJ
fbem-872	51	15	-	-	PUNCT
fbem-872	51	16	quality	quality	NOUN
fbem-872	51	17	accounting	accounting	NOUN
fbem-872	51	18	information	information	NOUN
fbem-872	51	19	disclosure	disclosure	NOUN
fbem-872	51	20	can	can	AUX
fbem-872	51	21	promote	promote	VERB
fbem-872	51	22	the	the	DET
fbem-872	51	23	mandatory	mandatory	ADJ
fbem-872	51	24	development	development	NOUN
fbem-872	51	25	of	of	ADP
fbem-872	51	26	enterprises	enterprise	NOUN
fbem-872	51	27	'	'	PART
fbem-872	51	28	external	external	ADJ
fbem-872	51	29	information	information	NOUN
fbem-872	51	30	disclosure	disclosure	NOUN
fbem-872	51	31	and	and	CCONJ
fbem-872	51	32	audit	audit	NOUN
fbem-872	51	33	supervision	supervision	NOUN
fbem-872	51	34	mechanism	mechanism	NOUN
fbem-872	51	35	,	,	PUNCT
fbem-872	51	36	and	and	CCONJ
fbem-872	51	37	it	it	PRON
fbem-872	51	38	can	can	AUX
fbem-872	51	39	have	have	VERB
fbem-872	51	40	a	a	DET
fbem-872	51	41	certain	certain	ADJ
fbem-872	51	42	restraining	restraining	NOUN
fbem-872	51	43	effect	effect	NOUN
fbem-872	51	44	on	on	ADP
fbem-872	51	45	the	the	DET
fbem-872	51	46	behavior	behavior	NOUN
fbem-872	51	47	of	of	ADP
fbem-872	51	48	the	the	DET
fbem-872	51	49	enterprise	enterprise	NOUN
fbem-872	51	50	's	's	PART
fbem-872	51	51	operators	operator	NOUN
fbem-872	51	52	.	.	PUNCT
fbem-872	52	1	if	if	SCONJ
fbem-872	52	2	some	some	DET
fbem-872	52	3	finance	finance	NOUN
fbem-872	52	4	-	-	PUNCT
fbem-872	52	5	related	relate	VERB
fbem-872	52	6	work	work	NOUN
fbem-872	52	7	such	such	ADJ
fbem-872	52	8	as	as	ADP
fbem-872	52	9	the	the	DET
fbem-872	52	10	disclosure	disclosure	NOUN
fbem-872	52	11	of	of	ADP
fbem-872	52	12	accounting	accounting	NOUN
fbem-872	52	13	information	information	NOUN
fbem-872	52	14	data	datum	NOUN
fbem-872	52	15	of	of	ADP
fbem-872	52	16	the	the	DET
fbem-872	52	17	enterprise	enterprise	NOUN
fbem-872	52	18	is	be	AUX
fbem-872	52	19	not	not	PART
fbem-872	52	20	under	under	ADP
fbem-872	52	21	control	control	NOUN
fbem-872	52	22	,	,	PUNCT
fbem-872	52	23	it	it	PRON
fbem-872	52	24	will	will	AUX
fbem-872	52	25	lead	lead	VERB
fbem-872	52	26	to	to	ADP
fbem-872	52	27	the	the	DET
fbem-872	52	28	increasingly	increasingly	ADV
fbem-872	52	29	serious	serious	ADJ
fbem-872	52	30	problem	problem	NOUN
fbem-872	52	31	of	of	ADP
fbem-872	52	32	distortion	distortion	NOUN
fbem-872	52	33	of	of	ADP
fbem-872	52	34	accounting	accounting	NOUN
fbem-872	52	35	information	information	NOUN
fbem-872	52	36	of	of	ADP
fbem-872	52	37	the	the	DET
fbem-872	52	38	enterprise	enterprise	NOUN
fbem-872	52	39	.	.	PUNCT
fbem-872	53	1	therefore	therefore	ADV
fbem-872	53	2	,	,	PUNCT
fbem-872	53	3	the	the	DET
fbem-872	53	4	supervision	supervision	NOUN
fbem-872	53	5	of	of	ADP
fbem-872	53	6	accounting	accounting	NOUN
fbem-872	53	7	information	information	NOUN
fbem-872	53	8	disclosure	disclosure	NOUN
fbem-872	53	9	can	can	AUX
fbem-872	53	10	restrain	restrain	VERB
fbem-872	53	11	some	some	DET
fbem-872	53	12	behaviors	behavior	NOUN
fbem-872	53	13	of	of	ADP
fbem-872	53	14	enterprise	enterprise	NOUN
fbem-872	53	15	management	management	NOUN
fbem-872	53	16	personnel	personnel	NOUN
fbem-872	53	17	to	to	ADP
fbem-872	53	18	a	a	DET
fbem-872	53	19	great	great	ADJ
fbem-872	53	20	extent	extent	NOUN
fbem-872	53	21	,	,	PUNCT
fbem-872	53	22	so	so	SCONJ
fbem-872	53	23	that	that	SCONJ
fbem-872	53	24	some	some	DET
fbem-872	53	25	management	management	NOUN
fbem-872	53	26	personnel	personnel	NOUN
fbem-872	53	27	who	who	PRON
fbem-872	53	28	use	use	VERB
fbem-872	53	29	their	their	PRON
fbem-872	53	30	positions	position	NOUN
fbem-872	53	31	to	to	PART
fbem-872	53	32	gain	gain	VERB
fbem-872	53	33	benefits	benefit	NOUN
fbem-872	53	34	can	can	AUX
fbem-872	53	35	be	be	AUX
fbem-872	53	36	punished	punish	VERB
fbem-872	53	37	accordingly	accordingly	ADV
fbem-872	53	38	.	.	PUNCT
fbem-872	54	1	it	it	PRON
fbem-872	54	2	can	can	AUX
fbem-872	54	3	prompt	prompt	VERB
fbem-872	54	4	enterprises	enterprise	NOUN
fbem-872	54	5	to	to	PART
fbem-872	54	6	be	be	AUX
fbem-872	54	7	able	able	ADJ
fbem-872	54	8	to	to	PART
fbem-872	54	9	develop	develop	VERB
fbem-872	54	10	reasonable	reasonable	ADJ
fbem-872	54	11	investment	investment	NOUN
fbem-872	54	12	methods	method	NOUN
fbem-872	54	13	.	.	PUNCT
fbem-872	55	1	the	the	DET
fbem-872	55	2	most	most	ADV
fbem-872	55	3	relevant	relevant	ADJ
fbem-872	55	4	issue	issue	NOUN
fbem-872	55	5	in	in	ADP
fbem-872	55	6	company	company	NOUN
fbem-872	55	7	management	management	NOUN
fbem-872	55	8	is	be	AUX
fbem-872	55	9	still	still	ADV
fbem-872	55	10	how	how	SCONJ
fbem-872	55	11	the	the	DET
fbem-872	55	12	company	company	NOUN
fbem-872	55	13	's	's	PART
fbem-872	55	14	investors	investor	NOUN
fbem-872	55	15	can	can	AUX
fbem-872	55	16	implement	implement	VERB
fbem-872	55	17	management	management	NOUN
fbem-872	55	18	of	of	ADP
fbem-872	55	19	the	the	DET
fbem-872	55	20	company	company	NOUN
fbem-872	55	21	's	's	PART
fbem-872	55	22	management	management	NOUN
fbem-872	55	23	staff	staff	NOUN
fbem-872	55	24	,	,	PUNCT
fbem-872	55	25	which	which	PRON
fbem-872	55	26	facilitates	facilitate	VERB
fbem-872	55	27	the	the	DET
fbem-872	55	28	maximum	maximum	ADJ
fbem-872	55	29	maximization	maximization	NOUN
fbem-872	55	30	of	of	ADP
fbem-872	55	31	shareholders	shareholder	NOUN
fbem-872	55	32	'	'	PART
fbem-872	55	33	returns	return	NOUN
fbem-872	55	34	.	.	PUNCT
fbem-872	56	1	a	a	DET
fbem-872	56	2	welldeveloped	welldevelope	VERB
fbem-872	56	3	financial	financial	ADJ
fbem-872	56	4	information	information	NOUN
fbem-872	56	5	system	system	NOUN
fbem-872	56	6	not	not	PART
fbem-872	56	7	only	only	ADV
fbem-872	56	8	improves	improve	VERB
fbem-872	56	9	the	the	DET
fbem-872	56	10	transparency	transparency	NOUN
fbem-872	56	11	of	of	ADP
fbem-872	56	12	the	the	DET
fbem-872	56	13	company	company	NOUN
fbem-872	56	14	's	's	PART
fbem-872	56	15	management	management	NOUN
fbem-872	56	16	,	,	PUNCT
fbem-872	56	17	but	but	CCONJ
fbem-872	56	18	also	also	ADV
fbem-872	56	19	enables	enable	VERB
fbem-872	56	20	better	well	ADJ
fbem-872	56	21	management	management	NOUN
fbem-872	56	22	of	of	ADP
fbem-872	56	23	the	the	DET
fbem-872	56	24	company	company	NOUN
fbem-872	56	25	's	's	PART
fbem-872	56	26	capital	capital	NOUN
fbem-872	56	27	and	and	CCONJ
fbem-872	56	28	personnel	personnel	NOUN
fbem-872	56	29	.	.	PUNCT
fbem-872	57	1	120	120	NUM
fbem-872	57	2	by	by	ADP
fbem-872	57	3	regularly	regularly	ADV
fbem-872	57	4	disclosing	disclose	VERB
fbem-872	57	5	financial	financial	ADJ
fbem-872	57	6	information	information	NOUN
fbem-872	57	7	and	and	CCONJ
fbem-872	57	8	improving	improve	VERB
fbem-872	57	9	the	the	DET
fbem-872	57	10	disclosure	disclosure	NOUN
fbem-872	57	11	of	of	ADP
fbem-872	57	12	financial	financial	ADJ
fbem-872	57	13	information	information	NOUN
fbem-872	57	14	,	,	PUNCT
fbem-872	57	15	the	the	DET
fbem-872	57	16	company	company	NOUN
fbem-872	57	17	's	's	PART
fbem-872	57	18	management	management	NOUN
fbem-872	57	19	will	will	AUX
fbem-872	57	20	be	be	AUX
fbem-872	57	21	able	able	ADJ
fbem-872	57	22	to	to	PART
fbem-872	57	23	better	well	ADV
fbem-872	57	24	understand	understand	VERB
fbem-872	57	25	their	their	PRON
fbem-872	57	26	responsibilities	responsibility	NOUN
fbem-872	57	27	.	.	PUNCT
fbem-872	58	1	even	even	ADV
fbem-872	58	2	if	if	SCONJ
fbem-872	58	3	investors	investor	NOUN
fbem-872	58	4	are	be	AUX
fbem-872	58	5	not	not	PART
fbem-872	58	6	satisfied	satisfied	ADJ
fbem-872	58	7	with	with	ADP
fbem-872	58	8	the	the	DET
fbem-872	58	9	company	company	NOUN
fbem-872	58	10	's	's	PART
fbem-872	58	11	operations	operation	NOUN
fbem-872	58	12	as	as	SCONJ
fbem-872	58	13	reflected	reflect	VERB
fbem-872	58	14	in	in	ADP
fbem-872	58	15	the	the	DET
fbem-872	58	16	financial	financial	ADJ
fbem-872	58	17	reports	report	NOUN
fbem-872	58	18	,	,	PUNCT
fbem-872	58	19	they	they	PRON
fbem-872	58	20	can	can	AUX
fbem-872	58	21	exert	exert	VERB
fbem-872	58	22	pressure	pressure	NOUN
fbem-872	58	23	on	on	ADP
fbem-872	58	24	the	the	DET
fbem-872	58	25	company	company	NOUN
fbem-872	58	26	's	's	PART
fbem-872	58	27	management	management	NOUN
fbem-872	58	28	through	through	ADP
fbem-872	58	29	the	the	DET
fbem-872	58	30	company	company	NOUN
fbem-872	58	31	's	's	PART
fbem-872	58	32	board	board	NOUN
fbem-872	58	33	of	of	ADP
fbem-872	58	34	directors	director	NOUN
fbem-872	58	35	,	,	PUNCT
fbem-872	58	36	and	and	CCONJ
fbem-872	58	37	this	this	DET
fbem-872	58	38	pressure	pressure	NOUN
fbem-872	58	39	will	will	AUX
fbem-872	58	40	become	become	VERB
fbem-872	58	41	a	a	DET
fbem-872	58	42	motivation	motivation	NOUN
fbem-872	58	43	for	for	SCONJ
fbem-872	58	44	the	the	DET
fbem-872	58	45	managers	manager	NOUN
fbem-872	58	46	to	to	PART
fbem-872	58	47	work	work	VERB
fbem-872	58	48	hard	hard	ADV
fbem-872	59	1	[	[	X
fbem-872	59	2	11	11	NUM
fbem-872	59	3	]	]	SYM
fbem-872	59	4	.	.	PUNCT
fbem-872	60	1	5	5	X
fbem-872	60	2	.	.	X
fbem-872	60	3	suggestions	suggestion	NOUN
fbem-872	60	4	related	relate	VERB
fbem-872	60	5	to	to	ADP
fbem-872	60	6	the	the	DET
fbem-872	60	7	disclosure	disclosure	NOUN
fbem-872	60	8	of	of	ADP
fbem-872	60	9	accounting	accounting	NOUN
fbem-872	60	10	information	information	NOUN
fbem-872	60	11	5.1	5.1	NUM
fbem-872	60	12	.	.	PUNCT
fbem-872	60	13	improve	improve	VERB
fbem-872	60	14	laws	law	NOUN
fbem-872	60	15	and	and	CCONJ
fbem-872	60	16	regulations	regulation	NOUN
fbem-872	60	17	for	for	ADP
fbem-872	60	18	information	information	NOUN
fbem-872	60	19	disclosure	disclosure	NOUN
fbem-872	60	20	improving	improve	VERB
fbem-872	60	21	the	the	DET
fbem-872	60	22	laws	law	NOUN
fbem-872	60	23	and	and	CCONJ
fbem-872	60	24	regulations	regulation	NOUN
fbem-872	60	25	on	on	ADP
fbem-872	60	26	information	information	NOUN
fbem-872	60	27	disclosure	disclosure	NOUN
fbem-872	60	28	is	be	AUX
fbem-872	60	29	necessary	necessary	ADJ
fbem-872	60	30	to	to	PART
fbem-872	60	31	improve	improve	VERB
fbem-872	60	32	the	the	DET
fbem-872	60	33	standardization	standardization	NOUN
fbem-872	60	34	and	and	CCONJ
fbem-872	60	35	authenticity	authenticity	NOUN
fbem-872	60	36	of	of	ADP
fbem-872	60	37	accounting	accounting	NOUN
fbem-872	60	38	information	information	NOUN
fbem-872	60	39	disclosure	disclosure	NOUN
fbem-872	60	40	.	.	PUNCT
fbem-872	61	1	therefore	therefore	ADV
fbem-872	61	2	,	,	PUNCT
fbem-872	61	3	when	when	SCONJ
fbem-872	61	4	improving	improve	VERB
fbem-872	61	5	the	the	DET
fbem-872	61	6	existing	exist	VERB
fbem-872	61	7	laws	law	NOUN
fbem-872	61	8	and	and	CCONJ
fbem-872	61	9	regulations	regulation	NOUN
fbem-872	61	10	for	for	ADP
fbem-872	61	11	enterprises	enterprise	NOUN
fbem-872	61	12	,	,	PUNCT
fbem-872	61	13	attention	attention	NOUN
fbem-872	61	14	should	should	AUX
fbem-872	61	15	be	be	AUX
fbem-872	61	16	paid	pay	VERB
fbem-872	61	17	to	to	ADP
fbem-872	61	18	the	the	DET
fbem-872	61	19	relevant	relevant	ADJ
fbem-872	61	20	legal	legal	ADJ
fbem-872	61	21	provisions	provision	NOUN
fbem-872	61	22	in	in	ADP
fbem-872	61	23	line	line	NOUN
fbem-872	61	24	with	with	ADP
fbem-872	61	25	the	the	DET
fbem-872	61	26	current	current	ADJ
fbem-872	61	27	market	market	NOUN
fbem-872	61	28	environment	environment	NOUN
fbem-872	61	29	.	.	PUNCT
fbem-872	62	1	at	at	ADP
fbem-872	62	2	the	the	DET
fbem-872	62	3	same	same	ADJ
fbem-872	62	4	time	time	NOUN
fbem-872	62	5	,	,	PUNCT
fbem-872	62	6	it	it	PRON
fbem-872	62	7	is	be	AUX
fbem-872	62	8	necessary	necessary	ADJ
fbem-872	62	9	to	to	PART
fbem-872	62	10	improve	improve	VERB
fbem-872	62	11	the	the	DET
fbem-872	62	12	scale	scale	NOUN
fbem-872	62	13	of	of	ADP
fbem-872	62	14	punishment	punishment	NOUN
fbem-872	62	15	of	of	ADP
fbem-872	62	16	the	the	DET
fbem-872	62	17	law	law	NOUN
fbem-872	62	18	,	,	PUNCT
fbem-872	62	19	for	for	SCONJ
fbem-872	62	20	information	information	NOUN
fbem-872	62	21	disclosure	disclosure	NOUN
fbem-872	62	22	fraud	fraud	NOUN
fbem-872	62	23	enterprises	enterprise	NOUN
fbem-872	62	24	or	or	CCONJ
fbem-872	62	25	individuals	individual	NOUN
fbem-872	62	26	to	to	PART
fbem-872	62	27	increase	increase	VERB
fbem-872	62	28	the	the	DET
fbem-872	62	29	strength	strength	NOUN
fbem-872	62	30	of	of	ADP
fbem-872	62	31	punishment	punishment	NOUN
fbem-872	62	32	,	,	PUNCT
fbem-872	62	33	serious	serious	ADJ
fbem-872	62	34	need	need	NOUN
fbem-872	62	35	to	to	PART
fbem-872	62	36	bear	bear	VERB
fbem-872	62	37	the	the	DET
fbem-872	62	38	criminal	criminal	ADJ
fbem-872	62	39	responsibility	responsibility	NOUN
fbem-872	62	40	,	,	PUNCT
fbem-872	62	41	to	to	PART
fbem-872	62	42	reduce	reduce	VERB
fbem-872	62	43	the	the	DET
fbem-872	62	44	root	root	NOUN
fbem-872	62	45	of	of	ADP
fbem-872	62	46	the	the	DET
fbem-872	62	47	enterprise	enterprise	NOUN
fbem-872	62	48	information	information	NOUN
fbem-872	62	49	disclosure	disclosure	NOUN
fbem-872	62	50	fraud	fraud	NOUN
fbem-872	62	51	can	can	AUX
fbem-872	62	52	be	be	AUX
fbem-872	62	53	operated	operate	VERB
fbem-872	62	54	space	space	NOUN
fbem-872	62	55	.	.	PUNCT
fbem-872	63	1	5.2	5.2	NUM
fbem-872	63	2	.	.	PUNCT
fbem-872	63	3	improve	improve	VERB
fbem-872	63	4	the	the	DET
fbem-872	63	5	governance	governance	NOUN
fbem-872	63	6	structure	structure	NOUN
fbem-872	63	7	and	and	CCONJ
fbem-872	63	8	internal	internal	ADJ
fbem-872	63	9	control	control	NOUN
fbem-872	63	10	system	system	NOUN
fbem-872	63	11	accounting	account	VERB
fbem-872	63	12	information	information	NOUN
fbem-872	63	13	disclosure	disclosure	NOUN
fbem-872	63	14	of	of	ADP
fbem-872	63	15	enterprises	enterprise	NOUN
fbem-872	63	16	does	do	AUX
fbem-872	63	17	not	not	PART
fbem-872	63	18	open	open	VERB
fbem-872	63	19	the	the	DET
fbem-872	63	20	establishment	establishment	NOUN
fbem-872	63	21	of	of	ADP
fbem-872	63	22	various	various	ADJ
fbem-872	63	23	related	related	ADJ
fbem-872	63	24	systems	system	NOUN
fbem-872	63	25	of	of	ADP
fbem-872	63	26	enterprises	enterprise	NOUN
fbem-872	63	27	,	,	PUNCT
fbem-872	63	28	including	include	VERB
fbem-872	63	29	the	the	DET
fbem-872	63	30	improvement	improvement	NOUN
fbem-872	63	31	of	of	ADP
fbem-872	63	32	corporate	corporate	ADJ
fbem-872	63	33	governance	governance	NOUN
fbem-872	63	34	structure	structure	NOUN
fbem-872	63	35	and	and	CCONJ
fbem-872	63	36	internal	internal	ADJ
fbem-872	63	37	control	control	NOUN
fbem-872	63	38	system	system	NOUN
fbem-872	63	39	,	,	PUNCT
fbem-872	63	40	the	the	DET
fbem-872	63	41	development	development	NOUN
fbem-872	63	42	of	of	ADP
fbem-872	63	43	internal	internal	ADJ
fbem-872	63	44	control	control	NOUN
fbem-872	63	45	system	system	NOUN
fbem-872	63	46	in	in	ADP
fbem-872	63	47	line	line	NOUN
fbem-872	63	48	with	with	ADP
fbem-872	63	49	the	the	DET
fbem-872	63	50	enterprise	enterprise	NOUN
fbem-872	63	51	's	's	PART
fbem-872	63	52	own	own	ADJ
fbem-872	63	53	situation	situation	NOUN
fbem-872	63	54	,	,	PUNCT
fbem-872	63	55	which	which	PRON
fbem-872	63	56	can	can	AUX
fbem-872	63	57	not	not	PART
fbem-872	63	58	only	only	ADV
fbem-872	63	59	strengthen	strengthen	VERB
fbem-872	63	60	the	the	DET
fbem-872	63	61	internal	internal	ADJ
fbem-872	63	62	accounting	accounting	NOUN
fbem-872	63	63	control	control	NOUN
fbem-872	63	64	of	of	ADP
fbem-872	63	65	enterprises	enterprise	NOUN
fbem-872	63	66	,	,	PUNCT
fbem-872	63	67	reduce	reduce	VERB
fbem-872	63	68	the	the	DET
fbem-872	63	69	occurrence	occurrence	NOUN
fbem-872	63	70	of	of	ADP
fbem-872	63	71	the	the	DET
fbem-872	63	72	problem	problem	NOUN
fbem-872	63	73	of	of	ADP
fbem-872	63	74	asymmetric	asymmetric	ADJ
fbem-872	63	75	information	information	NOUN
fbem-872	63	76	,	,	PUNCT
fbem-872	63	77	but	but	CCONJ
fbem-872	63	78	also	also	ADV
fbem-872	63	79	improve	improve	VERB
fbem-872	63	80	the	the	DET
fbem-872	63	81	accounting	accounting	NOUN
fbem-872	63	82	management	management	NOUN
fbem-872	63	83	of	of	ADP
fbem-872	63	84	enterprises	enterprise	NOUN
fbem-872	63	85	.	.	PUNCT
fbem-872	64	1	at	at	ADP
fbem-872	64	2	present	present	ADJ
fbem-872	64	3	,	,	PUNCT
fbem-872	64	4	more	more	ADJ
fbem-872	64	5	than	than	ADP
fbem-872	64	6	half	half	NOUN
fbem-872	64	7	of	of	ADP
fbem-872	64	8	the	the	DET
fbem-872	64	9	shareholding	shareholding	NOUN
fbem-872	64	10	structure	structure	NOUN
fbem-872	64	11	of	of	ADP
fbem-872	64	12	many	many	ADJ
fbem-872	64	13	listed	list	VERB
fbem-872	64	14	companies	company	NOUN
fbem-872	64	15	in	in	ADP
fbem-872	64	16	china	china	PROPN
fbem-872	64	17	belongs	belong	VERB
fbem-872	64	18	to	to	ADP
fbem-872	64	19	state	state	NOUN
fbem-872	64	20	-	-	PUNCT
fbem-872	64	21	owned	own	VERB
fbem-872	64	22	shares	share	NOUN
fbem-872	64	23	.	.	PUNCT
fbem-872	65	1	therefore	therefore	ADV
fbem-872	65	2	,	,	PUNCT
fbem-872	65	3	we	we	PRON
fbem-872	65	4	must	must	AUX
fbem-872	65	5	change	change	VERB
fbem-872	65	6	this	this	DET
fbem-872	65	7	situation	situation	NOUN
fbem-872	65	8	,	,	PUNCT
fbem-872	65	9	strengthen	strengthen	VERB
fbem-872	65	10	supervision	supervision	NOUN
fbem-872	65	11	,	,	PUNCT
fbem-872	65	12	and	and	CCONJ
fbem-872	65	13	strengthen	strengthen	VERB
fbem-872	65	14	the	the	DET
fbem-872	65	15	audit	audit	NOUN
fbem-872	65	16	work	work	NOUN
fbem-872	65	17	of	of	ADP
fbem-872	65	18	enterprises	enterprise	NOUN
fbem-872	65	19	in	in	ADP
fbem-872	65	20	general	general	ADJ
fbem-872	65	21	,	,	PUNCT
fbem-872	65	22	and	and	CCONJ
fbem-872	65	23	pay	pay	VERB
fbem-872	65	24	attention	attention	NOUN
fbem-872	65	25	to	to	ADP
fbem-872	65	26	whether	whether	SCONJ
fbem-872	65	27	there	there	PRON
fbem-872	65	28	is	be	VERB
fbem-872	65	29	false	false	ADJ
fbem-872	65	30	information	information	NOUN
fbem-872	65	31	disclosure	disclosure	NOUN
fbem-872	65	32	of	of	ADP
fbem-872	65	33	enterprises	enterprise	NOUN
fbem-872	65	34	[	[	X
fbem-872	65	35	12	12	NUM
fbem-872	65	36	]	]	PUNCT
fbem-872	65	37	.	.	PUNCT
fbem-872	66	1	for	for	ADP
fbem-872	66	2	example	example	NOUN
fbem-872	66	3	,	,	PUNCT
fbem-872	66	4	in	in	ADP
fbem-872	66	5	the	the	DET
fbem-872	66	6	revenue	revenue	NOUN
fbem-872	66	7	recognition	recognition	NOUN
fbem-872	66	8	information	information	NOUN
fbem-872	66	9	disclosure	disclosure	NOUN
fbem-872	66	10	,	,	PUNCT
fbem-872	66	11	enterprises	enterprise	NOUN
fbem-872	66	12	should	should	AUX
fbem-872	66	13	establish	establish	VERB
fbem-872	66	14	various	various	ADJ
fbem-872	66	15	information	information	NOUN
fbem-872	66	16	disclosure	disclosure	NOUN
fbem-872	66	17	systems	system	NOUN
fbem-872	66	18	,	,	PUNCT
fbem-872	66	19	the	the	DET
fbem-872	66	20	amount	amount	NOUN
fbem-872	66	21	in	in	ADP
fbem-872	66	22	the	the	DET
fbem-872	66	23	contract	contract	NOUN
fbem-872	66	24	,	,	PUNCT
fbem-872	66	25	accounting	accounting	NOUN
fbem-872	66	26	data	datum	NOUN
fbem-872	66	27	,	,	PUNCT
fbem-872	66	28	accounting	accounting	NOUN
fbem-872	66	29	methods	method	NOUN
fbem-872	66	30	,	,	PUNCT
fbem-872	66	31	information	information	NOUN
fbem-872	66	32	on	on	ADP
fbem-872	66	33	changes	change	NOUN
fbem-872	66	34	to	to	ADP
fbem-872	66	35	the	the	DET
fbem-872	66	36	contract	contract	NOUN
fbem-872	66	37	,	,	PUNCT
fbem-872	66	38	the	the	DET
fbem-872	66	39	price	price	NOUN
fbem-872	66	40	of	of	ADP
fbem-872	66	41	the	the	DET
fbem-872	66	42	project	project	NOUN
fbem-872	66	43	,	,	PUNCT
fbem-872	66	44	equipment	equipment	NOUN
fbem-872	66	45	configuration	configuration	NOUN
fbem-872	66	46	and	and	CCONJ
fbem-872	66	47	important	important	ADJ
fbem-872	66	48	circumstances	circumstance	NOUN
fbem-872	66	49	and	and	CCONJ
fbem-872	66	50	other	other	ADJ
fbem-872	66	51	relevant	relevant	ADJ
fbem-872	66	52	information	information	NOUN
fbem-872	66	53	are	be	AUX
fbem-872	66	54	added	add	VERB
fbem-872	66	55	to	to	ADP
fbem-872	66	56	the	the	DET
fbem-872	66	57	financial	financial	ADJ
fbem-872	66	58	report	report	NOUN
fbem-872	66	59	in	in	ADP
fbem-872	66	60	the	the	DET
fbem-872	66	61	form	form	NOUN
fbem-872	66	62	of	of	ADP
fbem-872	66	63	specific	specific	ADJ
fbem-872	66	64	text	text	NOUN
fbem-872	66	65	or	or	CCONJ
fbem-872	66	66	or	or	CCONJ
fbem-872	66	67	in	in	ADP
fbem-872	66	68	the	the	DET
fbem-872	66	69	form	form	NOUN
fbem-872	66	70	of	of	ADP
fbem-872	66	71	notes	note	NOUN
fbem-872	66	72	,	,	PUNCT
fbem-872	66	73	and	and	CCONJ
fbem-872	66	74	the	the	DET
fbem-872	66	75	relevant	relevant	ADJ
fbem-872	66	76	accounting	accounting	NOUN
fbem-872	66	77	information	information	NOUN
fbem-872	66	78	is	be	AUX
fbem-872	66	79	released	release	VERB
fbem-872	66	80	at	at	ADP
fbem-872	66	81	the	the	DET
fbem-872	66	82	first	first	ADJ
fbem-872	66	83	time	time	NOUN
fbem-872	66	84	.	.	PUNCT
fbem-872	67	1	the	the	DET
fbem-872	67	2	information	information	NOUN
fbem-872	67	3	disclosure	disclosure	NOUN
fbem-872	67	4	kind	kind	ADV
fbem-872	67	5	of	of	ADP
fbem-872	67	6	all	all	DET
fbem-872	67	7	accounting	account	VERB
fbem-872	67	8	information	information	NOUN
fbem-872	67	9	about	about	ADP
fbem-872	67	10	the	the	DET
fbem-872	67	11	revenue	revenue	NOUN
fbem-872	67	12	standard	standard	NOUN
fbem-872	67	13	will	will	AUX
fbem-872	67	14	play	play	VERB
fbem-872	67	15	a	a	DET
fbem-872	67	16	corresponding	corresponding	ADJ
fbem-872	67	17	reference	reference	NOUN
fbem-872	67	18	value	value	NOUN
fbem-872	67	19	,	,	PUNCT
fbem-872	67	20	and	and	CCONJ
fbem-872	67	21	thus	thus	ADV
fbem-872	67	22	improve	improve	VERB
fbem-872	67	23	the	the	DET
fbem-872	67	24	economic	economic	ADJ
fbem-872	67	25	efficiency	efficiency	NOUN
fbem-872	67	26	of	of	ADP
fbem-872	67	27	the	the	DET
fbem-872	67	28	enterprise	enterprise	NOUN
fbem-872	67	29	.	.	PUNCT
fbem-872	68	1	5.3	5.3	NUM
fbem-872	68	2	.	.	PUNCT
fbem-872	68	3	strengthen	strengthen	VERB
fbem-872	68	4	the	the	DET
fbem-872	68	5	supervision	supervision	NOUN
fbem-872	68	6	function	function	NOUN
fbem-872	68	7	of	of	ADP
fbem-872	68	8	the	the	DET
fbem-872	68	9	government	government	NOUN
fbem-872	68	10	relevant	relevant	ADJ
fbem-872	68	11	government	government	NOUN
fbem-872	68	12	departments	department	NOUN
fbem-872	68	13	should	should	AUX
fbem-872	68	14	strengthen	strengthen	VERB
fbem-872	68	15	supervision	supervision	NOUN
fbem-872	68	16	,	,	PUNCT
fbem-872	68	17	continuously	continuously	ADV
fbem-872	68	18	improve	improve	VERB
fbem-872	68	19	the	the	DET
fbem-872	68	20	relevant	relevant	ADJ
fbem-872	68	21	supervision	supervision	NOUN
fbem-872	68	22	system	system	NOUN
fbem-872	68	23	,	,	PUNCT
fbem-872	68	24	clarify	clarify	VERB
fbem-872	68	25	the	the	DET
fbem-872	68	26	division	division	NOUN
fbem-872	68	27	of	of	ADP
fbem-872	68	28	responsibilities	responsibility	NOUN
fbem-872	68	29	,	,	PUNCT
fbem-872	68	30	increase	increase	VERB
fbem-872	68	31	the	the	DET
fbem-872	68	32	strength	strength	NOUN
fbem-872	68	33	of	of	ADP
fbem-872	68	34	law	law	NOUN
fbem-872	68	35	enforcement	enforcement	NOUN
fbem-872	68	36	,	,	PUNCT
fbem-872	68	37	and	and	CCONJ
fbem-872	68	38	strictly	strictly	ADV
fbem-872	68	39	supervise	supervise	VERB
fbem-872	68	40	the	the	DET
fbem-872	68	41	disclosure	disclosure	NOUN
fbem-872	68	42	of	of	ADP
fbem-872	68	43	accounting	accounting	NOUN
fbem-872	68	44	information	information	NOUN
fbem-872	68	45	of	of	ADP
fbem-872	68	46	enterprises	enterprise	NOUN
fbem-872	68	47	.	.	PUNCT
fbem-872	69	1	first	first	ADV
fbem-872	69	2	of	of	ADP
fbem-872	69	3	all	all	PRON
fbem-872	69	4	,	,	PUNCT
fbem-872	69	5	it	it	PRON
fbem-872	69	6	is	be	AUX
fbem-872	69	7	necessary	necessary	ADJ
fbem-872	69	8	to	to	PART
fbem-872	69	9	formulate	formulate	VERB
fbem-872	69	10	relevant	relevant	ADJ
fbem-872	69	11	laws	law	NOUN
fbem-872	69	12	and	and	CCONJ
fbem-872	69	13	regulations	regulation	NOUN
fbem-872	69	14	and	and	CCONJ
fbem-872	69	15	systems	system	NOUN
fbem-872	69	16	to	to	PART
fbem-872	69	17	increase	increase	VERB
fbem-872	69	18	the	the	DET
fbem-872	69	19	supervision	supervision	NOUN
fbem-872	69	20	and	and	CCONJ
fbem-872	69	21	control	control	NOUN
fbem-872	69	22	of	of	ADP
fbem-872	69	23	accounting	accounting	NOUN
fbem-872	69	24	information	information	NOUN
fbem-872	69	25	disclosure	disclosure	NOUN
fbem-872	69	26	of	of	ADP
fbem-872	69	27	enterprises	enterprise	NOUN
fbem-872	69	28	,	,	PUNCT
fbem-872	69	29	so	so	SCONJ
fbem-872	69	30	that	that	SCONJ
fbem-872	69	31	enterprises	enterprise	NOUN
fbem-872	69	32	can	can	AUX
fbem-872	69	33	have	have	VERB
fbem-872	69	34	laws	law	NOUN
fbem-872	69	35	to	to	PART
fbem-872	69	36	follow	follow	VERB
fbem-872	69	37	in	in	ADP
fbem-872	69	38	case	case	NOUN
fbem-872	69	39	of	of	ADP
fbem-872	69	40	false	false	ADJ
fbem-872	69	41	accounting	accounting	NOUN
fbem-872	69	42	information	information	NOUN
fbem-872	69	43	disclosure	disclosure	NOUN
fbem-872	69	44	.	.	PUNCT
fbem-872	70	1	this	this	PRON
fbem-872	70	2	can	can	AUX
fbem-872	70	3	also	also	ADV
fbem-872	70	4	restrain	restrain	VERB
fbem-872	70	5	and	and	CCONJ
fbem-872	70	6	reduce	reduce	VERB
fbem-872	70	7	the	the	DET
fbem-872	70	8	occurrence	occurrence	NOUN
fbem-872	70	9	of	of	ADP
fbem-872	70	10	fraudulent	fraudulent	ADJ
fbem-872	70	11	accounting	accounting	NOUN
fbem-872	70	12	information	information	NOUN
fbem-872	70	13	disclosure	disclosure	NOUN
fbem-872	70	14	,	,	PUNCT
fbem-872	70	15	increase	increase	VERB
fbem-872	70	16	the	the	DET
fbem-872	70	17	investment	investment	NOUN
fbem-872	70	18	of	of	ADP
fbem-872	70	19	human	human	NOUN
fbem-872	70	20	,	,	PUNCT
fbem-872	70	21	material	material	NOUN
fbem-872	70	22	and	and	CCONJ
fbem-872	70	23	financial	financial	ADJ
fbem-872	70	24	resources	resource	NOUN
fbem-872	70	25	in	in	ADP
fbem-872	70	26	the	the	DET
fbem-872	70	27	securities	security	NOUN
fbem-872	70	28	regulators	regulator	NOUN
fbem-872	70	29	,	,	PUNCT
fbem-872	70	30	reduce	reduce	VERB
fbem-872	70	31	unnecessary	unnecessary	ADJ
fbem-872	70	32	administrative	administrative	ADJ
fbem-872	70	33	intervention	intervention	NOUN
fbem-872	70	34	.	.	PUNCT
fbem-872	71	1	secondly	secondly	ADV
fbem-872	71	2	,	,	PUNCT
fbem-872	71	3	the	the	DET
fbem-872	71	4	importance	importance	NOUN
fbem-872	71	5	of	of	ADP
fbem-872	71	6	accounting	accounting	NOUN
fbem-872	71	7	information	information	NOUN
fbem-872	71	8	disclosure	disclosure	NOUN
fbem-872	71	9	can	can	AUX
fbem-872	71	10	be	be	AUX
fbem-872	71	11	carried	carry	VERB
fbem-872	71	12	out	out	ADP
fbem-872	71	13	through	through	ADP
fbem-872	71	14	various	various	ADJ
fbem-872	71	15	ways	way	NOUN
fbem-872	71	16	such	such	ADJ
fbem-872	71	17	as	as	ADP
fbem-872	71	18	lectures	lecture	NOUN
fbem-872	71	19	,	,	PUNCT
fbem-872	71	20	door	door	NOUN
fbem-872	71	21	-	-	PUNCT
fbem-872	71	22	to	to	ADP
fbem-872	71	23	-	-	PUNCT
fbem-872	71	24	door	door	NOUN
fbem-872	71	25	publicity	publicity	NOUN
fbem-872	71	26	,	,	PUNCT
fbem-872	71	27	etc	etc	X
fbem-872	71	28	.	.	X
fbem-872	71	29	to	to	ADP
fbem-872	71	30	relevant	relevant	ADJ
fbem-872	71	31	personnel	personnel	NOUN
fbem-872	71	32	such	such	ADJ
fbem-872	71	33	as	as	ADP
fbem-872	71	34	enterprise	enterprise	NOUN
fbem-872	71	35	managers	manager	NOUN
fbem-872	71	36	and	and	CCONJ
fbem-872	71	37	financial	financial	ADJ
fbem-872	71	38	personnel	personnel	NOUN
fbem-872	71	39	,	,	PUNCT
fbem-872	71	40	so	so	SCONJ
fbem-872	71	41	that	that	SCONJ
fbem-872	71	42	each	each	DET
fbem-872	71	43	enterprise	enterprise	NOUN
fbem-872	71	44	as	as	ADV
fbem-872	71	45	well	well	ADV
fbem-872	71	46	as	as	ADP
fbem-872	71	47	financial	financial	ADJ
fbem-872	71	48	personnel	personnel	NOUN
fbem-872	71	49	can	can	AUX
fbem-872	71	50	treat	treat	VERB
fbem-872	71	51	the	the	DET
fbem-872	71	52	enterprise	enterprise	NOUN
fbem-872	71	53	information	information	NOUN
fbem-872	71	54	disclosure	disclosure	NOUN
fbem-872	71	55	correctly	correctly	ADV
fbem-872	71	56	.	.	PUNCT
fbem-872	72	1	finally	finally	ADV
fbem-872	72	2	,	,	PUNCT
fbem-872	72	3	the	the	DET
fbem-872	72	4	relevant	relevant	ADJ
fbem-872	72	5	departments	department	NOUN
fbem-872	72	6	should	should	AUX
fbem-872	72	7	increase	increase	VERB
fbem-872	72	8	the	the	DET
fbem-872	72	9	penalties	penalty	NOUN
fbem-872	72	10	for	for	ADP
fbem-872	72	11	enterprises	enterprise	NOUN
fbem-872	72	12	with	with	ADP
fbem-872	72	13	information	information	NOUN
fbem-872	72	14	disclosure	disclosure	NOUN
fbem-872	72	15	problems	problem	NOUN
fbem-872	72	16	,	,	PUNCT
fbem-872	72	17	such	such	ADJ
fbem-872	72	18	as	as	ADP
fbem-872	72	19	enterprise	enterprise	NOUN
fbem-872	72	20	information	information	NOUN
fbem-872	72	21	disclosure	disclosure	NOUN
fbem-872	72	22	forgery	forgery	NOUN
fbem-872	72	23	,	,	PUNCT
fbem-872	72	24	irregularities	irregularity	NOUN
fbem-872	72	25	,	,	PUNCT
fbem-872	72	26	deficiencies	deficiency	NOUN
fbem-872	72	27	,	,	PUNCT
fbem-872	72	28	untruthfulness	untruthfulness	NOUN
fbem-872	72	29	and	and	CCONJ
fbem-872	72	30	other	other	ADJ
fbem-872	72	31	phenomena	phenomenon	NOUN
fbem-872	72	32	,	,	PUNCT
fbem-872	72	33	it	it	PRON
fbem-872	72	34	is	be	AUX
fbem-872	72	35	necessary	necessary	ADJ
fbem-872	72	36	to	to	PART
fbem-872	72	37	give	give	VERB
fbem-872	72	38	fines	fine	NOUN
fbem-872	72	39	,	,	PUNCT
fbem-872	72	40	warnings	warning	NOUN
fbem-872	72	41	,	,	PUNCT
fbem-872	72	42	suspensions	suspension	NOUN
fbem-872	72	43	and	and	CCONJ
fbem-872	72	44	other	other	ADJ
fbem-872	72	45	penalties	penalty	NOUN
fbem-872	72	46	according	accord	VERB
fbem-872	72	47	to	to	ADP
fbem-872	72	48	the	the	DET
fbem-872	72	49	specific	specific	ADJ
fbem-872	72	50	situation	situation	NOUN
fbem-872	72	51	,	,	PUNCT
fbem-872	72	52	and	and	CCONJ
fbem-872	72	53	to	to	PART
fbem-872	72	54	pursue	pursue	VERB
fbem-872	72	55	the	the	DET
fbem-872	72	56	civil	civil	ADJ
fbem-872	72	57	and	and	CCONJ
fbem-872	72	58	criminal	criminal	ADJ
fbem-872	72	59	liability	liability	NOUN
fbem-872	72	60	of	of	ADP
fbem-872	72	61	the	the	DET
fbem-872	72	62	relevant	relevant	ADJ
fbem-872	72	63	personnel	personnel	NOUN
fbem-872	72	64	.	.	PUNCT
fbem-872	73	1	at	at	ADP
fbem-872	73	2	the	the	DET
fbem-872	73	3	same	same	ADJ
fbem-872	73	4	time	time	NOUN
fbem-872	73	5	,	,	PUNCT
fbem-872	73	6	some	some	DET
fbem-872	73	7	enterprises	enterprise	NOUN
fbem-872	73	8	can	can	AUX
fbem-872	73	9	be	be	AUX
fbem-872	73	10	announced	announce	VERB
fbem-872	73	11	on	on	ADP
fbem-872	73	12	the	the	DET
fbem-872	73	13	relevant	relevant	ADJ
fbem-872	73	14	web	web	NOUN
fbem-872	73	15	site	site	NOUN
fbem-872	73	16	,	,	PUNCT
fbem-872	73	17	to	to	ADP
fbem-872	73	18	other	other	ADJ
fbem-872	73	19	enterprises	enterprise	NOUN
fbem-872	73	20	to	to	PART
fbem-872	73	21	play	play	VERB
fbem-872	73	22	a	a	DET
fbem-872	73	23	warning	warning	NOUN
fbem-872	73	24	role	role	NOUN
fbem-872	73	25	.	.	PUNCT
fbem-872	74	1	in	in	ADP
fbem-872	74	2	addition	addition	NOUN
fbem-872	74	3	,	,	PUNCT
fbem-872	74	4	it	it	PRON
fbem-872	74	5	is	be	AUX
fbem-872	74	6	also	also	ADV
fbem-872	74	7	possible	possible	ADJ
fbem-872	74	8	to	to	PART
fbem-872	74	9	establish	establish	VERB
fbem-872	74	10	more	more	ADJ
fbem-872	74	11	punitive	punitive	ADJ
fbem-872	74	12	measures	measure	NOUN
fbem-872	74	13	than	than	SCONJ
fbem-872	74	14	the	the	DET
fbem-872	74	15	enterprises	enterprise	NOUN
fbem-872	74	16	can	can	AUX
fbem-872	74	17	accept	accept	VERB
fbem-872	74	18	,	,	PUNCT
fbem-872	74	19	and	and	CCONJ
fbem-872	74	20	to	to	PART
fbem-872	74	21	implement	implement	VERB
fbem-872	74	22	small	small	ADJ
fbem-872	74	23	mistakes	mistake	NOUN
fbem-872	74	24	and	and	CCONJ
fbem-872	74	25	heavy	heavy	ADJ
fbem-872	74	26	investigation	investigation	NOUN
fbem-872	74	27	,	,	PUNCT
fbem-872	74	28	so	so	SCONJ
fbem-872	74	29	as	as	SCONJ
fbem-872	74	30	to	to	PART
fbem-872	74	31	dissuade	dissuade	VERB
fbem-872	74	32	enterprises	enterprise	NOUN
fbem-872	74	33	and	and	CCONJ
fbem-872	74	34	financial	financial	ADJ
fbem-872	74	35	personnel	personnel	NOUN
fbem-872	74	36	from	from	ADP
fbem-872	74	37	the	the	DET
fbem-872	74	38	idea	idea	NOUN
fbem-872	74	39	of	of	ADP
fbem-872	74	40	falsifying	falsify	VERB
fbem-872	74	41	information	information	NOUN
fbem-872	74	42	disclosure	disclosure	NOUN
fbem-872	74	43	[	[	X
fbem-872	74	44	13	13	NUM
fbem-872	74	45	]	]	SYM
fbem-872	74	46	.	.	PUNCT
fbem-872	75	1	5.4	5.4	NUM
fbem-872	75	2	.	.	PUNCT
fbem-872	76	1	strengthen	strengthen	VERB
fbem-872	76	2	the	the	DET
fbem-872	76	3	supervision	supervision	NOUN
fbem-872	76	4	of	of	ADP
fbem-872	76	5	society	society	NOUN
fbem-872	76	6	nowadays	nowadays	ADV
fbem-872	76	7	,	,	PUNCT
fbem-872	76	8	many	many	ADJ
fbem-872	76	9	enterprises	enterprise	NOUN
fbem-872	76	10	in	in	ADP
fbem-872	76	11	china	china	PROPN
fbem-872	76	12	,	,	PUNCT
fbem-872	76	13	in	in	ADP
fbem-872	76	14	order	order	NOUN
fbem-872	76	15	to	to	PART
fbem-872	76	16	show	show	VERB
fbem-872	76	17	"	"	PUNCT
fbem-872	76	18	beautiful	beautiful	ADJ
fbem-872	76	19	"	"	PUNCT
fbem-872	76	20	statement	statement	NOUN
fbem-872	76	21	data	datum	NOUN
fbem-872	76	22	to	to	ADP
fbem-872	76	23	the	the	DET
fbem-872	76	24	outside	outside	ADJ
fbem-872	76	25	world	world	NOUN
fbem-872	76	26	,	,	PUNCT
fbem-872	76	27	they	they	PRON
fbem-872	76	28	will	will	AUX
fbem-872	76	29	use	use	VERB
fbem-872	76	30	high	high	ADJ
fbem-872	76	31	audit	audit	NOUN
fbem-872	76	32	fees	fee	NOUN
fbem-872	76	33	as	as	ADP
fbem-872	76	34	bait	bait	NOUN
fbem-872	76	35	,	,	PUNCT
fbem-872	76	36	which	which	PRON
fbem-872	76	37	will	will	AUX
fbem-872	76	38	influence	influence	VERB
fbem-872	76	39	the	the	DET
fbem-872	76	40	invited	invite	VERB
fbem-872	76	41	audit	audit	NOUN
fbem-872	76	42	units	unit	NOUN
fbem-872	76	43	.	.	PUNCT
fbem-872	77	1	many	many	ADJ
fbem-872	77	2	auditors	auditor	NOUN
fbem-872	77	3	choose	choose	VERB
fbem-872	77	4	to	to	PART
fbem-872	77	5	turn	turn	VERB
fbem-872	77	6	a	a	DET
fbem-872	77	7	blind	blind	ADJ
fbem-872	77	8	eye	eye	NOUN
fbem-872	77	9	in	in	ADP
fbem-872	77	10	the	the	DET
fbem-872	77	11	audit	audit	NOUN
fbem-872	77	12	process	process	NOUN
fbem-872	77	13	for	for	ADP
fbem-872	77	14	the	the	DET
fbem-872	77	15	sake	sake	NOUN
fbem-872	77	16	of	of	ADP
fbem-872	77	17	profit	profit	NOUN
fbem-872	77	18	,	,	PUNCT
fbem-872	77	19	and	and	CCONJ
fbem-872	77	20	there	there	PRON
fbem-872	77	21	are	be	VERB
fbem-872	77	22	even	even	ADV
fbem-872	77	23	departments	department	NOUN
fbem-872	77	24	of	of	ADP
fbem-872	77	25	auditors	auditor	NOUN
fbem-872	77	26	will	will	AUX
fbem-872	77	27	be	be	AUX
fbem-872	77	28	falsified	falsify	VERB
fbem-872	77	29	together	together	ADV
fbem-872	77	30	with	with	ADP
fbem-872	77	31	the	the	DET
fbem-872	77	32	audited	audit	VERB
fbem-872	77	33	units	unit	NOUN
fbem-872	77	34	,	,	PUNCT
fbem-872	77	35	which	which	PRON
fbem-872	77	36	leads	lead	VERB
fbem-872	77	37	to	to	ADP
fbem-872	77	38	the	the	DET
fbem-872	77	39	final	final	ADJ
fbem-872	77	40	audit	audit	NOUN
fbem-872	77	41	report	report	NOUN
fbem-872	77	42	provided	provide	VERB
fbem-872	77	43	to	to	ADP
fbem-872	77	44	the	the	DET
fbem-872	77	45	outside	outside	ADJ
fbem-872	77	46	world	world	NOUN
fbem-872	77	47	is	be	AUX
fbem-872	77	48	completely	completely	ADV
fbem-872	77	49	false	false	ADJ
fbem-872	77	50	.	.	PUNCT
fbem-872	77	51	to	to	PART
fbem-872	77	52	change	change	VERB
fbem-872	77	53	this	this	DET
fbem-872	77	54	phenomenon	phenomenon	NOUN
fbem-872	77	55	,	,	PUNCT
fbem-872	77	56	it	it	PRON
fbem-872	77	57	is	be	AUX
fbem-872	77	58	necessary	necessary	ADJ
fbem-872	77	59	to	to	PART
fbem-872	77	60	change	change	VERB
fbem-872	77	61	the	the	DET
fbem-872	77	62	current	current	ADJ
fbem-872	77	63	fee	fee	NOUN
fbem-872	77	64	model	model	NOUN
fbem-872	77	65	in	in	ADP
fbem-872	77	66	china	china	PROPN
fbem-872	77	67	,	,	PUNCT
fbem-872	77	68	the	the	DET
fbem-872	77	69	state	state	NOUN
fbem-872	77	70	can	can	AUX
fbem-872	77	71	provide	provide	VERB
fbem-872	77	72	for	for	ADP
fbem-872	77	73	the	the	DET
fbem-872	77	74	establishment	establishment	NOUN
fbem-872	77	75	of	of	ADP
fbem-872	77	76	a	a	DET
fbem-872	77	77	special	special	ADJ
fbem-872	77	78	kind	kind	NOUN
fbem-872	77	79	of	of	ADP
fbem-872	77	80	subordinate	subordinate	ADJ
fbem-872	77	81	institutions	institution	NOUN
fbem-872	77	82	through	through	ADP
fbem-872	77	83	the	the	DET
fbem-872	77	84	form	form	NOUN
fbem-872	77	85	of	of	ADP
fbem-872	77	86	legislation	legislation	NOUN
fbem-872	77	87	for	for	ADP
fbem-872	77	88	securities	security	NOUN
fbem-872	77	89	institutions	institution	NOUN
fbem-872	77	90	,	,	PUNCT
fbem-872	77	91	and	and	CCONJ
fbem-872	77	92	then	then	ADV
fbem-872	77	93	compel	compel	VERB
fbem-872	77	94	the	the	DET
fbem-872	77	95	units	unit	NOUN
fbem-872	77	96	that	that	PRON
fbem-872	77	97	need	need	VERB
fbem-872	77	98	to	to	PART
fbem-872	77	99	audit	audit	VERB
fbem-872	77	100	with	with	ADP
fbem-872	77	101	reference	reference	NOUN
fbem-872	77	102	to	to	ADP
fbem-872	77	103	their	their	PRON
fbem-872	77	104	own	own	ADJ
fbem-872	77	105	audit	audit	NOUN
fbem-872	77	106	fees	fee	NOUN
fbem-872	77	107	in	in	ADP
fbem-872	77	108	the	the	DET
fbem-872	77	109	previous	previous	ADJ
fbem-872	77	110	year	year	NOUN
fbem-872	77	111	,	,	PUNCT
fbem-872	77	112	to	to	PART
fbem-872	77	113	pay	pay	VERB
fbem-872	77	114	audit	audit	NOUN
fbem-872	77	115	fees	fee	NOUN
fbem-872	77	116	to	to	ADP
fbem-872	77	117	the	the	DET
fbem-872	77	118	institution	institution	NOUN
fbem-872	77	119	,	,	PUNCT
fbem-872	77	120	and	and	CCONJ
fbem-872	77	121	the	the	DET
fbem-872	77	122	institution	institution	NOUN
fbem-872	77	123	's	's	PART
fbem-872	77	124	fees	fee	NOUN
fbem-872	77	125	million	million	NUM
fbem-872	77	126	to	to	PART
fbem-872	77	127	achieve	achieve	VERB
fbem-872	77	128	transparent	transparent	ADJ
fbem-872	77	129	supervision	supervision	NOUN
fbem-872	77	130	.	.	PUNCT
fbem-872	78	1	5.5	5.5	NUM
fbem-872	78	2	.	.	PUNCT
fbem-872	78	3	improve	improve	VERB
fbem-872	78	4	the	the	DET
fbem-872	78	5	information	information	NOUN
fbem-872	78	6	disclosure	disclosure	NOUN
fbem-872	78	7	system	system	NOUN
fbem-872	78	8	nowadays	nowadays	ADV
fbem-872	78	9	,	,	PUNCT
fbem-872	78	10	it	it	PRON
fbem-872	78	11	is	be	AUX
fbem-872	78	12	very	very	ADV
fbem-872	78	13	common	common	ADJ
fbem-872	78	14	that	that	SCONJ
fbem-872	78	15	many	many	ADJ
fbem-872	78	16	enterprises	enterprise	NOUN
fbem-872	78	17	in	in	ADP
fbem-872	78	18	china	china	PROPN
fbem-872	78	19	still	still	ADV
fbem-872	78	20	have	have	VERB
fbem-872	78	21	a	a	DET
fbem-872	78	22	lot	lot	NOUN
fbem-872	78	23	of	of	ADP
fbem-872	78	24	defects	defect	NOUN
fbem-872	78	25	in	in	ADP
fbem-872	78	26	their	their	PRON
fbem-872	78	27	financial	financial	ADJ
fbem-872	78	28	statements	statement	NOUN
fbem-872	78	29	in	in	ADP
fbem-872	78	30	terms	term	NOUN
fbem-872	78	31	of	of	ADP
fbem-872	78	32	information	information	NOUN
fbem-872	78	33	disclosure	disclosure	NOUN
fbem-872	78	34	.	.	PUNCT
fbem-872	79	1	in	in	ADP
fbem-872	79	2	order	order	NOUN
fbem-872	79	3	to	to	PART
fbem-872	79	4	minimize	minimize	VERB
fbem-872	79	5	the	the	DET
fbem-872	79	6	defects	defect	NOUN
fbem-872	79	7	of	of	ADP
fbem-872	79	8	financial	financial	ADJ
fbem-872	79	9	statements	statement	NOUN
fbem-872	79	10	,	,	PUNCT
fbem-872	79	11	we	we	PRON
fbem-872	79	12	must	must	AUX
fbem-872	79	13	change	change	VERB
fbem-872	79	14	the	the	DET
fbem-872	79	15	original	original	ADJ
fbem-872	79	16	financial	financial	ADJ
fbem-872	79	17	reporting	reporting	NOUN
fbem-872	79	18	model	model	NOUN
fbem-872	79	19	.	.	PUNCT
fbem-872	80	1	first	first	ADV
fbem-872	80	2	of	of	ADP
fbem-872	80	3	all	all	PRON
fbem-872	80	4	,	,	PUNCT
fbem-872	80	5	we	we	PRON
fbem-872	80	6	should	should	AUX
fbem-872	80	7	change	change	VERB
fbem-872	80	8	the	the	DET
fbem-872	80	9	concept	concept	NOUN
fbem-872	80	10	,	,	PUNCT
fbem-872	80	11	change	change	VERB
fbem-872	80	12	the	the	DET
fbem-872	80	13	traditional	traditional	ADJ
fbem-872	80	14	mode	mode	NOUN
fbem-872	80	15	of	of	ADP
fbem-872	80	16	valuing	value	VERB
fbem-872	80	17	the	the	DET
fbem-872	80	18	legal	legal	ADJ
fbem-872	80	19	form	form	NOUN
fbem-872	80	20	over	over	ADP
fbem-872	80	21	the	the	DET
fbem-872	80	22	economic	economic	ADJ
fbem-872	80	23	substance	substance	NOUN
fbem-872	80	24	of	of	ADP
fbem-872	80	25	the	the	DET
fbem-872	80	26	enterprise	enterprise	NOUN
fbem-872	80	27	,	,	PUNCT
fbem-872	80	28	and	and	CCONJ
fbem-872	80	29	change	change	VERB
fbem-872	80	30	the	the	DET
fbem-872	80	31	concept	concept	NOUN
fbem-872	80	32	of	of	ADP
fbem-872	80	33	valuing	value	VERB
fbem-872	80	34	the	the	DET
fbem-872	80	35	cost	cost	NOUN
fbem-872	80	36	of	of	ADP
fbem-872	80	37	the	the	DET
fbem-872	80	38	enterprise	enterprise	NOUN
fbem-872	80	39	over	over	ADP
fbem-872	80	40	the	the	DET
fbem-872	80	41	value	value	NOUN
fbem-872	80	42	;	;	PUNCT
fbem-872	80	43	secondly	secondly	ADV
fbem-872	80	44	,	,	PUNCT
fbem-872	80	45	we	we	PRON
fbem-872	80	46	should	should	AUX
fbem-872	80	47	change	change	VERB
fbem-872	80	48	the	the	DET
fbem-872	80	49	report	report	NOUN
fbem-872	80	50	,	,	PUNCT
fbem-872	80	51	continuously	continuously	ADV
fbem-872	80	52	improve	improve	VERB
fbem-872	80	53	the	the	DET
fbem-872	80	54	structure	structure	NOUN
fbem-872	80	55	of	of	ADP
fbem-872	80	56	the	the	DET
fbem-872	80	57	enterprise	enterprise	NOUN
fbem-872	80	58	's	's	PART
fbem-872	80	59	financial	financial	ADJ
fbem-872	80	60	statements	statement	NOUN
fbem-872	80	61	,	,	PUNCT
fbem-872	80	62	improve	improve	VERB
fbem-872	80	63	the	the	DET
fbem-872	80	64	accounting	accounting	NOUN
fbem-872	80	65	elements	element	NOUN
fbem-872	80	66	and	and	CCONJ
fbem-872	80	67	accounting	accounting	NOUN
fbem-872	80	68	content	content	NOUN
fbem-872	80	69	of	of	ADP
fbem-872	80	70	the	the	DET
fbem-872	80	71	three	three	NUM
fbem-872	80	72	statements	statement	NOUN
fbem-872	80	73	,	,	PUNCT
fbem-872	80	74	and	and	CCONJ
fbem-872	80	75	reflect	reflect	VERB
fbem-872	80	76	the	the	DET
fbem-872	80	77	source	source	NOUN
fbem-872	80	78	of	of	ADP
fbem-872	80	79	data	datum	NOUN
fbem-872	80	80	more	more	ADV
fbem-872	80	81	fairly	fairly	ADV
fbem-872	80	82	and	and	CCONJ
fbem-872	80	83	openly	openly	ADV
fbem-872	80	84	.	.	PUNCT
fbem-872	81	1	for	for	ADP
fbem-872	81	2	the	the	DET
fbem-872	81	3	distribution	distribution	NOUN
fbem-872	81	4	reporting	reporting	NOUN
fbem-872	81	5	system	system	NOUN
fbem-872	81	6	,	,	PUNCT
fbem-872	81	7	it	it	PRON
fbem-872	81	8	is	be	AUX
fbem-872	81	9	always	always	ADV
fbem-872	81	10	necessary	necessary	ADJ
fbem-872	81	11	to	to	PART
fbem-872	81	12	do	do	VERB
fbem-872	81	13	a	a	DET
fbem-872	81	14	good	good	ADJ
fbem-872	81	15	job	job	NOUN
fbem-872	81	16	of	of	ADP
fbem-872	81	17	accounting	accounting	NOUN
fbem-872	81	18	information	information	NOUN
fbem-872	81	19	121	121	NUM
fbem-872	81	20	disclosure	disclosure	NOUN
fbem-872	81	21	.	.	PUNCT
fbem-872	82	1	furthermore	furthermore	ADV
fbem-872	82	2	,	,	PUNCT
fbem-872	82	3	improving	improve	VERB
fbem-872	82	4	the	the	DET
fbem-872	82	5	content	content	NOUN
fbem-872	82	6	of	of	ADP
fbem-872	82	7	accounting	accounting	NOUN
fbem-872	82	8	information	information	NOUN
fbem-872	82	9	disclosure	disclosure	NOUN
fbem-872	82	10	should	should	AUX
fbem-872	82	11	not	not	PART
fbem-872	82	12	only	only	ADV
fbem-872	82	13	set	set	VERB
fbem-872	82	14	specific	specific	ADJ
fbem-872	82	15	guidelines	guideline	NOUN
fbem-872	82	16	for	for	ADP
fbem-872	82	17	the	the	DET
fbem-872	82	18	format	format	NOUN
fbem-872	82	19	and	and	CCONJ
fbem-872	82	20	disclosure	disclosure	NOUN
fbem-872	82	21	of	of	ADP
fbem-872	82	22	tables	table	NOUN
fbem-872	82	23	and	and	CCONJ
fbem-872	82	24	symbols	symbol	NOUN
fbem-872	82	25	in	in	ADP
fbem-872	82	26	information	information	NOUN
fbem-872	82	27	disclosure	disclosure	NOUN
fbem-872	82	28	.	.	PUNCT
fbem-872	83	1	it	it	PRON
fbem-872	83	2	is	be	AUX
fbem-872	83	3	also	also	ADV
fbem-872	83	4	necessary	necessary	ADJ
fbem-872	83	5	to	to	PART
fbem-872	83	6	make	make	VERB
fbem-872	83	7	relevant	relevant	ADJ
fbem-872	83	8	disclosures	disclosure	NOUN
fbem-872	83	9	on	on	ADP
fbem-872	83	10	accounting	account	VERB
fbem-872	83	11	information	information	NOUN
fbem-872	83	12	on	on	ADP
fbem-872	83	13	the	the	DET
fbem-872	83	14	risk	risk	NOUN
fbem-872	83	15	of	of	ADP
fbem-872	83	16	earnings	earning	NOUN
fbem-872	83	17	generated	generate	VERB
fbem-872	83	18	by	by	ADP
fbem-872	83	19	various	various	ADJ
fbem-872	83	20	derivatives	derivative	NOUN
fbem-872	83	21	,	,	PUNCT
fbem-872	83	22	accounting	account	VERB
fbem-872	83	23	information	information	NOUN
fbem-872	83	24	on	on	ADP
fbem-872	83	25	software	software	NOUN
fbem-872	83	26	such	such	ADJ
fbem-872	83	27	as	as	ADP
fbem-872	83	28	intellectual	intellectual	ADJ
fbem-872	83	29	capital	capital	NOUN
fbem-872	83	30	,	,	PUNCT
fbem-872	83	31	technological	technological	ADJ
fbem-872	83	32	capital	capital	NOUN
fbem-872	83	33	and	and	CCONJ
fbem-872	83	34	human	human	ADJ
fbem-872	83	35	resources	resource	NOUN
fbem-872	83	36	of	of	ADP
fbem-872	83	37	enterprises	enterprise	NOUN
fbem-872	83	38	,	,	PUNCT
fbem-872	83	39	social	social	ADJ
fbem-872	83	40	responsibility	responsibility	NOUN
fbem-872	83	41	,	,	PUNCT
fbem-872	83	42	environmental	environmental	ADJ
fbem-872	83	43	accounting	accounting	NOUN
fbem-872	83	44	,	,	PUNCT
fbem-872	83	45	and	and	CCONJ
fbem-872	83	46	accounting	account	VERB
fbem-872	83	47	information	information	NOUN
fbem-872	83	48	on	on	ADP
fbem-872	83	49	corporate	corporate	ADJ
fbem-872	83	50	value	value	NOUN
fbem-872	83	51	-	-	PUNCT
fbem-872	83	52	added	add	VERB
fbem-872	83	53	[	[	X
fbem-872	83	54	14	14	NUM
fbem-872	83	55	]	]	PUNCT
fbem-872	83	56	.	.	PUNCT
fbem-872	84	1	finally	finally	ADV
fbem-872	84	2	,	,	PUNCT
fbem-872	84	3	non	non	ADJ
fbem-872	84	4	-	-	ADJ
fbem-872	84	5	financial	financial	ADJ
fbem-872	84	6	information	information	NOUN
fbem-872	84	7	or	or	CCONJ
fbem-872	84	8	some	some	DET
fbem-872	84	9	voluntary	voluntary	ADJ
fbem-872	84	10	information	information	NOUN
fbem-872	84	11	in	in	ADP
fbem-872	84	12	the	the	DET
fbem-872	84	13	enterprise	enterprise	NOUN
fbem-872	84	14	statements	statement	NOUN
fbem-872	84	15	should	should	AUX
fbem-872	84	16	also	also	ADV
fbem-872	84	17	be	be	AUX
fbem-872	84	18	disclosed	disclose	VERB
fbem-872	84	19	.	.	PUNCT
fbem-872	85	1	in	in	ADP
fbem-872	85	2	addition	addition	NOUN
fbem-872	85	3	,	,	PUNCT
fbem-872	85	4	it	it	PRON
fbem-872	85	5	is	be	AUX
fbem-872	85	6	also	also	ADV
fbem-872	85	7	important	important	ADJ
fbem-872	85	8	to	to	PART
fbem-872	85	9	focus	focus	VERB
fbem-872	85	10	on	on	ADP
fbem-872	85	11	the	the	DET
fbem-872	85	12	disclosure	disclosure	NOUN
fbem-872	85	13	of	of	ADP
fbem-872	85	14	forecast	forecast	NOUN
fbem-872	85	15	information	information	NOUN
fbem-872	85	16	related	relate	VERB
fbem-872	85	17	to	to	ADP
fbem-872	85	18	the	the	DET
fbem-872	85	19	disclosure	disclosure	NOUN
fbem-872	85	20	of	of	ADP
fbem-872	85	21	financial	financial	ADJ
fbem-872	85	22	data	datum	NOUN
fbem-872	85	23	.	.	PUNCT
fbem-872	86	1	5.6	5.6	NUM
fbem-872	86	2	.	.	PUNCT
fbem-872	86	3	improve	improve	VERB
fbem-872	86	4	the	the	DET
fbem-872	86	5	information	information	NOUN
fbem-872	86	6	disclosure	disclosure	NOUN
fbem-872	86	7	evaluation	evaluation	NOUN
fbem-872	86	8	system	system	NOUN
fbem-872	86	9	establishing	establish	VERB
fbem-872	86	10	and	and	CCONJ
fbem-872	86	11	improving	improve	VERB
fbem-872	86	12	the	the	DET
fbem-872	86	13	level	level	NOUN
fbem-872	86	14	of	of	ADP
fbem-872	86	15	corporate	corporate	ADJ
fbem-872	86	16	information	information	NOUN
fbem-872	86	17	disclosure	disclosure	NOUN
fbem-872	86	18	evaluation	evaluation	NOUN
fbem-872	86	19	system	system	NOUN
fbem-872	86	20	can	can	AUX
fbem-872	86	21	not	not	PART
fbem-872	86	22	only	only	ADV
fbem-872	86	23	reduce	reduce	VERB
fbem-872	86	24	the	the	DET
fbem-872	86	25	behavior	behavior	NOUN
fbem-872	86	26	of	of	ADP
fbem-872	86	27	corporate	corporate	ADJ
fbem-872	86	28	disclosure	disclosure	NOUN
fbem-872	86	29	falsification	falsification	NOUN
fbem-872	86	30	,	,	PUNCT
fbem-872	86	31	but	but	CCONJ
fbem-872	86	32	also	also	ADV
fbem-872	86	33	ensure	ensure	VERB
fbem-872	86	34	the	the	DET
fbem-872	86	35	truthfulness	truthfulness	ADJ
fbem-872	86	36	and	and	CCONJ
fbem-872	86	37	reliability	reliability	NOUN
fbem-872	86	38	of	of	ADP
fbem-872	86	39	corporate	corporate	ADJ
fbem-872	86	40	accounting	accounting	NOUN
fbem-872	86	41	information	information	NOUN
fbem-872	86	42	.	.	PUNCT
fbem-872	87	1	however	however	ADV
fbem-872	87	2	,	,	PUNCT
fbem-872	87	3	nowadays	nowadays	ADV
fbem-872	87	4	,	,	PUNCT
fbem-872	87	5	there	there	PRON
fbem-872	87	6	is	be	VERB
fbem-872	87	7	still	still	ADV
fbem-872	87	8	a	a	DET
fbem-872	87	9	big	big	ADJ
fbem-872	87	10	problem	problem	NOUN
fbem-872	87	11	in	in	ADP
fbem-872	87	12	establishing	establish	VERB
fbem-872	87	13	and	and	CCONJ
fbem-872	87	14	improving	improve	VERB
fbem-872	87	15	the	the	DET
fbem-872	87	16	information	information	NOUN
fbem-872	87	17	disclosure	disclosure	NOUN
fbem-872	87	18	evaluation	evaluation	NOUN
fbem-872	87	19	system	system	NOUN
fbem-872	87	20	grade	grade	NOUN
fbem-872	87	21	in	in	ADP
fbem-872	87	22	china	china	PROPN
fbem-872	87	23	.	.	PUNCT
fbem-872	88	1	except	except	SCONJ
fbem-872	88	2	for	for	ADP
fbem-872	88	3	the	the	DET
fbem-872	88	4	companies	company	NOUN
fbem-872	88	5	listed	list	VERB
fbem-872	88	6	in	in	ADP
fbem-872	88	7	shenzhen	shenzhen	PROPN
fbem-872	88	8	stock	stock	PROPN
fbem-872	88	9	exchange	exchange	PROPN
fbem-872	88	10	in	in	ADP
fbem-872	88	11	china	china	PROPN
fbem-872	88	12	which	which	PRON
fbem-872	88	13	have	have	VERB
fbem-872	88	14	information	information	NOUN
fbem-872	88	15	disclosure	disclosure	NOUN
fbem-872	88	16	evaluation	evaluation	NOUN
fbem-872	88	17	system	system	NOUN
fbem-872	88	18	grade	grade	NOUN
fbem-872	88	19	,	,	PUNCT
fbem-872	88	20	there	there	PRON
fbem-872	88	21	is	be	VERB
fbem-872	88	22	no	no	DET
fbem-872	88	23	accurate	accurate	ADJ
fbem-872	88	24	,	,	PUNCT
fbem-872	88	25	comprehensive	comprehensive	ADJ
fbem-872	88	26	and	and	CCONJ
fbem-872	88	27	authoritative	authoritative	ADJ
fbem-872	88	28	information	information	NOUN
fbem-872	88	29	disclosure	disclosure	NOUN
fbem-872	88	30	evaluation	evaluation	NOUN
fbem-872	88	31	system	system	NOUN
fbem-872	88	32	.	.	PUNCT
fbem-872	89	1	based	base	VERB
fbem-872	89	2	on	on	ADP
fbem-872	89	3	this	this	PRON
fbem-872	89	4	,	,	PUNCT
fbem-872	89	5	it	it	PRON
fbem-872	89	6	is	be	AUX
fbem-872	89	7	necessary	necessary	ADJ
fbem-872	89	8	for	for	SCONJ
fbem-872	89	9	securities	security	NOUN
fbem-872	89	10	institutions	institution	NOUN
fbem-872	89	11	to	to	PART
fbem-872	89	12	develop	develop	VERB
fbem-872	89	13	and	and	CCONJ
fbem-872	89	14	establish	establish	VERB
fbem-872	89	15	a	a	DET
fbem-872	89	16	set	set	NOUN
fbem-872	89	17	of	of	ADP
fbem-872	89	18	evaluation	evaluation	NOUN
fbem-872	89	19	index	index	NOUN
fbem-872	89	20	system	system	NOUN
fbem-872	89	21	for	for	ADP
fbem-872	89	22	the	the	DET
fbem-872	89	23	quality	quality	NOUN
fbem-872	89	24	of	of	ADP
fbem-872	89	25	corporate	corporate	ADJ
fbem-872	89	26	information	information	NOUN
fbem-872	89	27	disclosure	disclosure	NOUN
fbem-872	89	28	and	and	CCONJ
fbem-872	89	29	to	to	PART
fbem-872	89	30	strictly	strictly	ADV
fbem-872	89	31	execute	execute	VERB
fbem-872	89	32	the	the	DET
fbem-872	89	33	supervision	supervision	NOUN
fbem-872	89	34	and	and	CCONJ
fbem-872	89	35	management	management	NOUN
fbem-872	89	36	work	work	NOUN
fbem-872	89	37	so	so	SCONJ
fbem-872	89	38	as	as	SCONJ
fbem-872	89	39	to	to	PART
fbem-872	89	40	present	present	VERB
fbem-872	89	41	the	the	DET
fbem-872	89	42	true	true	ADJ
fbem-872	89	43	situation	situation	NOUN
fbem-872	89	44	of	of	ADP
fbem-872	89	45	corporate	corporate	ADJ
fbem-872	89	46	information	information	NOUN
fbem-872	89	47	disclosure	disclosure	NOUN
fbem-872	89	48	to	to	ADP
fbem-872	89	49	investors	investor	NOUN
fbem-872	89	50	.	.	PUNCT
fbem-872	90	1	6	6	X
fbem-872	90	2	.	.	X
fbem-872	90	3	conclusion	conclusion	NOUN
fbem-872	90	4	in	in	ADP
fbem-872	90	5	general	general	ADJ
fbem-872	90	6	,	,	PUNCT
fbem-872	90	7	there	there	PRON
fbem-872	90	8	are	be	VERB
fbem-872	90	9	still	still	ADV
fbem-872	90	10	many	many	ADJ
fbem-872	90	11	problems	problem	NOUN
fbem-872	90	12	in	in	ADP
fbem-872	90	13	mandatory	mandatory	ADJ
fbem-872	90	14	disclosure	disclosure	NOUN
fbem-872	90	15	of	of	ADP
fbem-872	90	16	accounting	accounting	NOUN
fbem-872	90	17	information	information	NOUN
fbem-872	90	18	of	of	ADP
fbem-872	90	19	enterprises	enterprise	NOUN
fbem-872	90	20	in	in	ADP
fbem-872	90	21	china	china	PROPN
fbem-872	90	22	.	.	PUNCT
fbem-872	91	1	therefore	therefore	ADV
fbem-872	91	2	,	,	PUNCT
fbem-872	91	3	the	the	DET
fbem-872	91	4	state	state	NOUN
fbem-872	91	5	,	,	PUNCT
fbem-872	91	6	government	government	NOUN
fbem-872	91	7	,	,	PUNCT
fbem-872	91	8	enterprises	enterprise	NOUN
fbem-872	91	9	,	,	PUNCT
fbem-872	91	10	financial	financial	ADJ
fbem-872	91	11	personnel	personnel	NOUN
fbem-872	91	12	,	,	PUNCT
fbem-872	91	13	etc	etc	X
fbem-872	91	14	.	.	X
fbem-872	91	15	should	should	AUX
fbem-872	91	16	keep	keep	VERB
fbem-872	91	17	improving	improve	VERB
fbem-872	91	18	the	the	DET
fbem-872	91	19	mandatory	mandatory	ADJ
fbem-872	91	20	disclosure	disclosure	NOUN
fbem-872	91	21	of	of	ADP
fbem-872	91	22	accounting	accounting	NOUN
fbem-872	91	23	information	information	NOUN
fbem-872	91	24	of	of	ADP
fbem-872	91	25	existing	exist	VERB
fbem-872	91	26	enterprises	enterprise	NOUN
fbem-872	91	27	,	,	PUNCT
fbem-872	91	28	so	so	SCONJ
fbem-872	91	29	that	that	SCONJ
fbem-872	91	30	the	the	DET
fbem-872	91	31	accounting	accounting	NOUN
fbem-872	91	32	management	management	NOUN
fbem-872	91	33	of	of	ADP
fbem-872	91	34	enterprises	enterprise	NOUN
fbem-872	91	35	can	can	AUX
fbem-872	91	36	be	be	AUX
fbem-872	91	37	more	more	ADV
fbem-872	91	38	scientific	scientific	ADJ
fbem-872	91	39	,	,	PUNCT
fbem-872	91	40	reasonable	reasonable	ADJ
fbem-872	91	41	and	and	CCONJ
fbem-872	91	42	efficient	efficient	ADJ
fbem-872	91	43	,	,	PUNCT
fbem-872	91	44	and	and	CCONJ
fbem-872	91	45	investors	investor	NOUN
fbem-872	91	46	and	and	CCONJ
fbem-872	91	47	information	information	NOUN
fbem-872	91	48	users	user	NOUN
fbem-872	91	49	can	can	AUX
fbem-872	91	50	make	make	VERB
fbem-872	91	51	more	more	ADV
fbem-872	91	52	accurate	accurate	ADJ
fbem-872	91	53	market	market	NOUN
fbem-872	91	54	judgments	judgment	NOUN
fbem-872	91	55	.	.	PUNCT
fbem-872	92	1	this	this	DET
fbem-872	92	2	paper	paper	NOUN
fbem-872	92	3	mainly	mainly	ADV
fbem-872	92	4	studies	study	VERB
fbem-872	92	5	the	the	DET
fbem-872	92	6	impact	impact	NOUN
fbem-872	92	7	of	of	ADP
fbem-872	92	8	mandatory	mandatory	ADJ
fbem-872	92	9	disclosure	disclosure	NOUN
fbem-872	92	10	on	on	ADP
fbem-872	92	11	accounting	accounting	NOUN
fbem-872	92	12	management	management	NOUN
fbem-872	92	13	,	,	PUNCT
fbem-872	92	14	and	and	CCONJ
fbem-872	92	15	puts	put	VERB
fbem-872	92	16	forward	forward	ADP
fbem-872	92	17	suggestions	suggestion	NOUN
fbem-872	92	18	for	for	ADP
fbem-872	92	19	improvement	improvement	NOUN
fbem-872	92	20	from	from	ADP
fbem-872	92	21	the	the	DET
fbem-872	92	22	system	system	NOUN
fbem-872	92	23	.	.	PUNCT
fbem-872	93	1	first	first	ADV
fbem-872	93	2	of	of	ADP
fbem-872	93	3	all	all	PRON
fbem-872	93	4	,	,	PUNCT
fbem-872	93	5	in	in	ADP
fbem-872	93	6	terms	term	NOUN
fbem-872	93	7	of	of	ADP
fbem-872	93	8	system	system	NOUN
fbem-872	93	9	:	:	PUNCT
fbem-872	93	10	establish	establish	VERB
fbem-872	93	11	a	a	DET
fbem-872	93	12	complete	complete	ADJ
fbem-872	93	13	and	and	CCONJ
fbem-872	93	14	sound	sound	ADJ
fbem-872	93	15	corporate	corporate	ADJ
fbem-872	93	16	governance	governance	NOUN
fbem-872	93	17	structure	structure	NOUN
fbem-872	93	18	,	,	PUNCT
fbem-872	93	19	improve	improve	VERB
fbem-872	93	20	the	the	DET
fbem-872	93	21	information	information	NOUN
fbem-872	93	22	disclosure	disclosure	NOUN
fbem-872	93	23	mechanism	mechanism	NOUN
fbem-872	93	24	and	and	CCONJ
fbem-872	93	25	external	external	ADJ
fbem-872	93	26	supervision	supervision	NOUN
fbem-872	93	27	system	system	NOUN
fbem-872	93	28	,	,	PUNCT
fbem-872	93	29	strengthen	strengthen	VERB
fbem-872	93	30	the	the	DET
fbem-872	93	31	legal	legal	ADJ
fbem-872	93	32	system	system	NOUN
fbem-872	93	33	construction	construction	NOUN
fbem-872	93	34	and	and	CCONJ
fbem-872	93	35	law	law	NOUN
fbem-872	93	36	enforcement	enforcement	NOUN
fbem-872	93	37	,	,	PUNCT
fbem-872	93	38	and	and	CCONJ
fbem-872	93	39	improve	improve	VERB
fbem-872	93	40	the	the	DET
fbem-872	93	41	accounting	accounting	NOUN
fbem-872	93	42	management	management	NOUN
fbem-872	93	43	level	level	NOUN
fbem-872	93	44	of	of	ADP
fbem-872	93	45	our	our	PRON
fbem-872	93	46	country	country	NOUN
fbem-872	93	47	's	's	PART
fbem-872	93	48	listed	list	VERB
fbem-872	93	49	companies	company	NOUN
fbem-872	93	50	through	through	ADP
fbem-872	93	51	these	these	DET
fbem-872	93	52	measures	measure	NOUN
fbem-872	93	53	.	.	PUNCT
fbem-872	94	1	secondly	secondly	ADV
fbem-872	94	2	,	,	PUNCT
fbem-872	94	3	increase	increase	VERB
fbem-872	94	4	the	the	DET
fbem-872	94	5	combination	combination	NOUN
fbem-872	94	6	of	of	ADP
fbem-872	94	7	external	external	ADJ
fbem-872	94	8	control	control	NOUN
fbem-872	94	9	measures	measure	NOUN
fbem-872	94	10	such	such	ADJ
fbem-872	94	11	as	as	ADP
fbem-872	94	12	government	government	NOUN
fbem-872	94	13	supervision	supervision	NOUN
fbem-872	94	14	,	,	PUNCT
fbem-872	94	15	social	social	ADJ
fbem-872	94	16	auditing	auditing	NOUN
fbem-872	94	17	and	and	CCONJ
fbem-872	94	18	the	the	DET
fbem-872	94	19	self	self	NOUN
fbem-872	94	20	-	-	PUNCT
fbem-872	94	21	discipline	discipline	NOUN
fbem-872	94	22	of	of	ADP
fbem-872	94	23	the	the	DET
fbem-872	94	24	certified	certify	VERB
fbem-872	94	25	public	public	ADJ
fbem-872	94	26	accountant	accountant	NOUN
fbem-872	94	27	industry	industry	NOUN
fbem-872	94	28	,	,	PUNCT
fbem-872	94	29	so	so	SCONJ
fbem-872	94	30	as	as	SCONJ
fbem-872	94	31	to	to	PART
fbem-872	94	32	improve	improve	VERB
fbem-872	94	33	the	the	DET
fbem-872	94	34	quality	quality	NOUN
fbem-872	94	35	of	of	ADP
fbem-872	94	36	disclosure	disclosure	NOUN
fbem-872	94	37	.	.	PUNCT
fbem-872	95	1	at	at	ADP
fbem-872	95	2	the	the	DET
fbem-872	95	3	same	same	ADJ
fbem-872	95	4	time	time	NOUN
fbem-872	95	5	,	,	PUNCT
fbem-872	95	6	the	the	DET
fbem-872	95	7	market	market	NOUN
fbem-872	95	8	itself	itself	PRON
fbem-872	95	9	should	should	AUX
fbem-872	95	10	also	also	ADV
fbem-872	95	11	be	be	AUX
fbem-872	95	12	used	use	VERB
fbem-872	95	13	to	to	PART
fbem-872	95	14	carry	carry	VERB
fbem-872	95	15	out	out	ADP
fbem-872	95	16	effective	effective	ADJ
fbem-872	95	17	internal	internal	ADJ
fbem-872	95	18	management	management	NOUN
fbem-872	95	19	control	control	NOUN
fbem-872	95	20	,	,	PUNCT
fbem-872	95	21	so	so	SCONJ
fbem-872	95	22	as	as	SCONJ
fbem-872	95	23	to	to	PART
fbem-872	95	24	achieve	achieve	VERB
fbem-872	95	25	the	the	DET
fbem-872	95	26	goal	goal	NOUN
fbem-872	95	27	of	of	ADP
fbem-872	95	28	mandatory	mandatory	ADJ
fbem-872	95	29	disclosure	disclosure	NOUN
fbem-872	95	30	.	.	PUNCT
fbem-872	96	1	finally	finally	ADV
fbem-872	96	2	,	,	PUNCT
fbem-872	96	3	it	it	PRON
fbem-872	96	4	is	be	AUX
fbem-872	96	5	necessary	necessary	ADJ
fbem-872	96	6	to	to	PART
fbem-872	96	7	strengthen	strengthen	VERB
fbem-872	96	8	the	the	DET
fbem-872	96	9	internal	internal	ADJ
fbem-872	96	10	control	control	NOUN
fbem-872	96	11	of	of	ADP
fbem-872	96	12	the	the	DET
fbem-872	96	13	enterprise	enterprise	NOUN
fbem-872	96	14	itself	itself	PRON
fbem-872	96	15	,	,	PUNCT
fbem-872	96	16	improve	improve	VERB
fbem-872	96	17	the	the	DET
fbem-872	96	18	level	level	NOUN
fbem-872	96	19	of	of	ADP
fbem-872	96	20	corporate	corporate	ADJ
fbem-872	96	21	governance	governance	NOUN
fbem-872	96	22	,	,	PUNCT
fbem-872	96	23	and	and	CCONJ
fbem-872	96	24	improve	improve	VERB
fbem-872	96	25	the	the	DET
fbem-872	96	26	information	information	NOUN
fbem-872	96	27	disclosure	disclosure	NOUN
fbem-872	96	28	system	system	NOUN
fbem-872	96	29	.	.	PUNCT
fbem-872	97	1	references	reference	NOUN
fbem-872	97	2	[	[	X
fbem-872	97	3	1	1	NUM
fbem-872	97	4	]	]	PUNCT
fbem-872	97	5	zhang	zhang	PROPN
fbem-872	97	6	ruiqi	ruiqi	PROPN
fbem-872	97	7	.	.	PUNCT
fbem-872	98	1	corporate	corporate	ADJ
fbem-872	98	2	accounting	accounting	NOUN
fbem-872	98	3	management	management	NOUN
fbem-872	98	4	information	information	NOUN
fbem-872	98	5	disclosure	disclosure	NOUN
fbem-872	98	6	problems	problem	NOUN
fbem-872	98	7	and	and	CCONJ
fbem-872	98	8	effective	effective	ADJ
fbem-872	98	9	suggestions	suggestion	NOUN
fbem-872	99	1	[	[	X
fbem-872	99	2	j	j	X
fbem-872	99	3	]	]	X
fbem-872	99	4	.	.	PUNCT
fbem-872	100	1	knowledge	knowledge	NOUN
fbem-872	100	2	economy	economy	NOUN
fbem-872	100	3	,	,	PUNCT
fbem-872	100	4	2021(21):2	2021(21):2	NUM
fbem-872	100	5	-	-	SYM
fbem-872	100	6	8	8	NUM
fbem-872	100	7	.	.	PUNCT
fbem-872	101	1	[	[	X
fbem-872	101	2	2	2	NUM
fbem-872	101	3	]	]	X
fbem-872	101	4	mingming	mingming	NOUN
fbem-872	101	5	,	,	PUNCT
fbem-872	101	6	li	li	PROPN
fbem-872	101	7	han	han	PROPN
fbem-872	101	8	.	.	PUNCT
fbem-872	102	1	the	the	DET
fbem-872	102	2	direction	direction	NOUN
fbem-872	102	3	of	of	ADP
fbem-872	102	4	reforming	reform	VERB
fbem-872	102	5	information	information	NOUN
fbem-872	102	6	disclosure	disclosure	NOUN
fbem-872	102	7	system	system	NOUN
fbem-872	102	8	in	in	ADP
fbem-872	102	9	bond	bond	NOUN
fbem-872	102	10	market[j	market[j	NOUN
fbem-872	102	11	]	]	PUNCT
fbem-872	102	12	.	.	PUNCT
fbem-872	103	1	china	china	PROPN
fbem-872	103	2	finance	finance	PROPN
fbem-872	103	3	,	,	PUNCT
fbem-872	103	4	2021(22):3	2021(22):3	NUM
fbem-872	103	5	-	-	SYM
fbem-872	103	6	7	7	NUM
fbem-872	103	7	.	.	PUNCT
fbem-872	104	1	[	[	X
fbem-872	104	2	3	3	NUM
fbem-872	104	3	]	]	X
fbem-872	104	4	zhu	zhu	PROPN
fbem-872	104	5	ruiqing	ruiqing	NOUN
fbem-872	104	6	.	.	PUNCT
fbem-872	105	1	measures	measure	NOUN
fbem-872	105	2	to	to	PART
fbem-872	105	3	improve	improve	VERB
fbem-872	105	4	the	the	DET
fbem-872	105	5	disclosure	disclosure	NOUN
fbem-872	105	6	of	of	ADP
fbem-872	105	7	accounting	accounting	NOUN
fbem-872	105	8	information	information	NOUN
fbem-872	105	9	in	in	ADP
fbem-872	105	10	corporate	corporate	ADJ
fbem-872	105	11	financial	financial	ADJ
fbem-872	105	12	reports	report	NOUN
fbem-872	105	13	[	[	X
fbem-872	105	14	j	j	X
fbem-872	105	15	]	]	X
fbem-872	105	16	national	national	ADJ
fbem-872	105	17	circulation	circulation	NOUN
fbem-872	105	18	economy,2020(12):2	economy,2020(12):2	NOUN
fbem-872	105	19	-	-	SYM
fbem-872	105	20	5	5	NUM
fbem-872	105	21	.	.	PUNCT
fbem-872	106	1	[	[	X
fbem-872	106	2	4	4	X
fbem-872	106	3	]	]	X
fbem-872	106	4	lv	lv	PROPN
fbem-872	106	5	ying	ying	PROPN
fbem-872	106	6	.	.	PUNCT
fbem-872	107	1	research	research	NOUN
fbem-872	107	2	on	on	ADP
fbem-872	107	3	the	the	DET
fbem-872	107	4	implementation	implementation	NOUN
fbem-872	107	5	and	and	CCONJ
fbem-872	107	6	disclosure	disclosure	NOUN
fbem-872	107	7	of	of	ADP
fbem-872	107	8	corporate	corporate	ADJ
fbem-872	107	9	green	green	ADJ
fbem-872	107	10	accounting	accounting	NOUN
fbem-872	107	11	based	base	VERB
fbem-872	107	12	on	on	ADP
fbem-872	107	13	mandatory	mandatory	ADJ
fbem-872	107	14	development	development	NOUN
fbem-872	108	1	[	[	X
fbem-872	108	2	j	j	X
fbem-872	108	3	]	]	X
fbem-872	108	4	.	.	PUNCT
fbem-872	109	1	taxation	taxation	NOUN
fbem-872	109	2	,	,	PUNCT
fbem-872	109	3	2021	2021	NUM
fbem-872	109	4	,	,	PUNCT
fbem-872	109	5	15(32):2	15(32):2	NUM
fbem-872	109	6	-	-	SYM
fbem-872	109	7	6	6	NUM
fbem-872	109	8	.	.	PUNCT
fbem-872	110	1	[	[	X
fbem-872	110	2	5	5	X
fbem-872	110	3	]	]	PUNCT
fbem-872	110	4	lai	lai	PROPN
fbem-872	110	5	yunzhen	yunzhen	PROPN
fbem-872	110	6	,	,	PUNCT
fbem-872	110	7	mao	mao	PROPN
fbem-872	110	8	lisu	lisu	PROPN
fbem-872	110	9	,	,	PUNCT
fbem-872	110	10	gao	gao	PROPN
fbem-872	110	11	tingting	tingting	PROPN
fbem-872	110	12	.	.	PUNCT
fbem-872	111	1	exploring	explore	VERB
fbem-872	111	2	the	the	DET
fbem-872	111	3	economics	economic	NOUN
fbem-872	111	4	of	of	ADP
fbem-872	111	5	accounting	accounting	NOUN
fbem-872	111	6	information	information	NOUN
fbem-872	111	7	disclosure	disclosure	NOUN
fbem-872	111	8	methods[j	methods[j	PROPN
fbem-872	111	9	]	]	PUNCT
fbem-872	111	10	.	.	PUNCT
fbem-872	112	1	financial	financial	ADJ
fbem-872	112	2	and	and	CCONJ
fbem-872	112	3	economic	economic	ADJ
fbem-872	112	4	circles	circle	NOUN
fbem-872	112	5	,	,	PUNCT
fbem-872	112	6	2020(7):8	2020(7):8	PROPN
fbem-872	112	7	-	-	SYM
fbem-872	112	8	10	10	NUM
fbem-872	112	9	.	.	PUNCT
fbem-872	113	1	[	[	X
fbem-872	113	2	6	6	NUM
fbem-872	113	3	]	]	PUNCT
fbem-872	113	4	wang	wang	PROPN
fbem-872	113	5	ziyang	ziyang	PROPN
fbem-872	113	6	.	.	PUNCT
fbem-872	114	1	analysis	analysis	NOUN
fbem-872	114	2	of	of	ADP
fbem-872	114	3	the	the	DET
fbem-872	114	4	influence	influence	NOUN
fbem-872	114	5	of	of	ADP
fbem-872	114	6	managerial	managerial	ADJ
fbem-872	114	7	traits	trait	NOUN
fbem-872	114	8	on	on	ADP
fbem-872	114	9	the	the	DET
fbem-872	114	10	quality	quality	NOUN
fbem-872	114	11	of	of	ADP
fbem-872	114	12	corporate	corporate	ADJ
fbem-872	114	13	accounting	accounting	NOUN
fbem-872	114	14	information	information	NOUN
fbem-872	114	15	disclosure[j	disclosure[j	NOUN
fbem-872	114	16	]	]	PUNCT
fbem-872	114	17	.	.	PUNCT
fbem-872	115	1	economic	economic	ADJ
fbem-872	115	2	and	and	CCONJ
fbem-872	115	3	technical	technical	ADJ
fbem-872	115	4	cooperation	cooperation	NOUN
fbem-872	115	5	information	information	NOUN
fbem-872	115	6	,	,	PUNCT
fbem-872	115	7	2021(10):2	2021(10):2	NUM
fbem-872	115	8	-	-	SYM
fbem-872	115	9	4	4	NUM
fbem-872	115	10	.	.	PUNCT
fbem-872	116	1	[	[	X
fbem-872	116	2	7	7	NUM
fbem-872	116	3	]	]	X
fbem-872	116	4	liao	liao	PROPN
fbem-872	116	5	s.	s.	PROPN
fbem-872	116	6	f.	f.	PROPN
fbem-872	116	7	,	,	PUNCT
fbem-872	116	8	luo	luo	PROPN
fbem-872	116	9	x.	x.	PROPN
fbem-872	116	10	l	l	PROPN
fbem-872	116	11	..	..	PUNCT
fbem-872	116	12	the	the	DET
fbem-872	116	13	impact	impact	NOUN
fbem-872	116	14	of	of	ADP
fbem-872	116	15	disclosure	disclosure	NOUN
fbem-872	116	16	of	of	ADP
fbem-872	116	17	key	key	ADJ
fbem-872	116	18	audit	audit	NOUN
fbem-872	116	19	matters	matter	VERB
fbem-872	116	20	on	on	ADP
fbem-872	116	21	corporate	corporate	ADJ
fbem-872	116	22	innovation	innovation	NOUN
fbem-872	116	23	investment[j	investment[j	PRON
fbem-872	116	24	]	]	PUNCT
fbem-872	116	25	.	.	PUNCT
fbem-872	117	1	journal	journal	PROPN
fbem-872	117	2	of	of	ADP
fbem-872	117	3	hunan	hunan	PROPN
fbem-872	117	4	university	university	PROPN
fbem-872	117	5	of	of	ADP
fbem-872	117	6	technology	technology	NOUN
fbem-872	117	7	:	:	PUNCT
fbem-872	117	8	social	social	ADJ
fbem-872	117	9	science	science	PROPN
fbem-872	117	10	edition,2022	edition,2022	PROPN
fbem-872	117	11	,	,	PUNCT
fbem-872	117	12	27(2):9	27(2):9	PROPN
fbem-872	117	13	-	-	PUNCT
fbem-872	117	14	11	11	NUM
fbem-872	117	15	.	.	PUNCT
fbem-872	118	1	[	[	X
fbem-872	118	2	8	8	NUM
fbem-872	118	3	]	]	X
fbem-872	118	4	li	li	PROPN
fbem-872	118	5	mengmeng	mengmeng	PROPN
fbem-872	118	6	.	.	PUNCT
fbem-872	119	1	an	an	DET
fbem-872	119	2	empirical	empirical	ADJ
fbem-872	119	3	study	study	NOUN
fbem-872	119	4	on	on	ADP
fbem-872	119	5	the	the	DET
fbem-872	119	6	relationship	relationship	NOUN
fbem-872	119	7	between	between	ADP
fbem-872	119	8	internal	internal	ADJ
fbem-872	119	9	control	control	NOUN
fbem-872	119	10	,	,	PUNCT
fbem-872	119	11	social	social	ADJ
fbem-872	119	12	responsibility	responsibility	NOUN
fbem-872	119	13	disclosure	disclosure	NOUN
fbem-872	119	14	and	and	CCONJ
fbem-872	119	15	financial	financial	ADJ
fbem-872	119	16	performance	performance	NOUN
fbem-872	119	17	--	--	PUNCT
fbem-872	119	18	based	base	VERB
fbem-872	119	19	on	on	ADP
fbem-872	119	20	manufacturing	manufacture	VERB
fbem-872	119	21	listed	list	VERB
fbem-872	119	22	companies[j	companies[j	NOUN
fbem-872	119	23	]	]	PUNCT
fbem-872	119	24	.	.	PUNCT
fbem-872	120	1	advances	advance	NOUN
fbem-872	120	2	in	in	ADP
fbem-872	120	3	applied	apply	VERB
fbem-872	120	4	mathematics	mathematic	NOUN
fbem-872	120	5	,	,	PUNCT
fbem-872	120	6	2022	2022	NUM
fbem-872	120	7	,	,	PUNCT
fbem-872	120	8	11(5):8	11(5):8	PROPN
fbem-872	120	9	-	-	SYM
fbem-872	120	10	14	14	NUM
fbem-872	120	11	.	.	PUNCT
fbem-872	121	1	[	[	X
fbem-872	121	2	9	9	NUM
fbem-872	121	3	]	]	X
fbem-872	121	4	yao	yao	NOUN
fbem-872	121	5	liqiong[1,2	liqiong[1,2	PROPN
fbem-872	121	6	]	]	PUNCT
fbem-872	121	7	,	,	PUNCT
fbem-872	121	8	deng	deng	PROPN
fbem-872	121	9	mingran[1	mingran[1	PROPN
fbem-872	121	10	]	]	PROPN
fbem-872	121	11	,	,	PUNCT
fbem-872	121	12	liu	liu	PROPN
fbem-872	121	13	meijuan[3	meijuan[3	PROPN
fbem-872	121	14	]	]	PUNCT
fbem-872	121	15	.	.	PUNCT
fbem-872	122	1	research	research	NOUN
fbem-872	122	2	on	on	ADP
fbem-872	122	3	the	the	DET
fbem-872	122	4	influence	influence	NOUN
fbem-872	122	5	of	of	ADP
fbem-872	122	6	accounting	accounting	NOUN
fbem-872	122	7	information	information	NOUN
fbem-872	122	8	disclosure	disclosure	NOUN
fbem-872	122	9	on	on	ADP
fbem-872	122	10	resource	resource	NOUN
fbem-872	122	11	management	management	NOUN
fbem-872	123	1	[	[	X
fbem-872	123	2	j	j	X
fbem-872	123	3	]	]	X
fbem-872	123	4	.	.	PUNCT
fbem-872	124	1	journal	journal	PROPN
fbem-872	124	2	of	of	ADP
fbem-872	124	3	qiqihar	qiqihar	PROPN
fbem-872	124	4	university	university	NOUN
fbem-872	124	5	:	:	PUNCT
fbem-872	124	6	philosophy	philosophy	NOUN
fbem-872	124	7	and	and	CCONJ
fbem-872	124	8	social	social	ADJ
fbem-872	124	9	sciences	sciences	PROPN
fbem-872	124	10	edition	edition	NOUN
fbem-872	124	11	,	,	PUNCT
fbem-872	124	12	2016:59	2016:59	NUM
fbem-872	124	13	.	.	PUNCT
fbem-872	125	1	[	[	X
fbem-872	125	2	10	10	NUM
fbem-872	125	3	]	]	X
fbem-872	125	4	shi	shi	PROPN
fbem-872	125	5	yue	yue	PROPN
fbem-872	125	6	,	,	PUNCT
fbem-872	125	7	zhang	zhang	PROPN
fbem-872	125	8	xinyu	xinyu	PROPN
fbem-872	125	9	.	.	PUNCT
fbem-872	126	1	research	research	NOUN
fbem-872	126	2	on	on	ADP
fbem-872	126	3	the	the	DET
fbem-872	126	4	influence	influence	NOUN
fbem-872	126	5	of	of	ADP
fbem-872	126	6	corporate	corporate	ADJ
fbem-872	126	7	governance	governance	NOUN
fbem-872	126	8	on	on	ADP
fbem-872	126	9	the	the	DET
fbem-872	126	10	quality	quality	NOUN
fbem-872	126	11	of	of	ADP
fbem-872	126	12	management	management	NOUN
fbem-872	126	13	accounting	accounting	NOUN
fbem-872	126	14	information	information	NOUN
fbem-872	126	15	disclosure	disclosure	NOUN
fbem-872	127	1	[	[	X
fbem-872	127	2	j	j	X
fbem-872	127	3	]	]	X
fbem-872	127	4	.	.	PUNCT
fbem-872	128	1	finance	finance	NOUN
fbem-872	128	2	and	and	CCONJ
fbem-872	128	3	economics	economic	NOUN
fbem-872	128	4	,	,	PUNCT
fbem-872	128	5	2018	2018	NUM
fbem-872	128	6	:	:	PUNCT
fbem-872	128	7	116	116	NUM
fbem-872	128	8	.	.	PUNCT
fbem-872	129	1	[	[	X
fbem-872	129	2	11	11	NUM
fbem-872	129	3	]	]	X
fbem-872	129	4	liu	liu	PROPN
fbem-872	129	5	aidong	aidong	PROPN
fbem-872	129	6	,	,	PUNCT
fbem-872	129	7	wan	wan	PROPN
fbem-872	129	8	fang	fang	PROPN
fbem-872	129	9	.	.	PUNCT
fbem-872	129	10	research	research	NOUN
fbem-872	129	11	on	on	ADP
fbem-872	129	12	the	the	DET
fbem-872	129	13	impact	impact	NOUN
fbem-872	129	14	of	of	ADP
fbem-872	129	15	corporate	corporate	ADJ
fbem-872	129	16	governance	governance	NOUN
fbem-872	129	17	on	on	ADP
fbem-872	129	18	the	the	DET
fbem-872	129	19	quality	quality	NOUN
fbem-872	129	20	of	of	ADP
fbem-872	129	21	management	management	NOUN
fbem-872	129	22	accounting	accounting	NOUN
fbem-872	129	23	information	information	NOUN
fbem-872	129	24	disclosure	disclosure	NOUN
fbem-872	130	1	[	[	X
fbem-872	130	2	j	j	X
fbem-872	130	3	]	]	X
fbem-872	130	4	.	.	PUNCT
fbem-872	131	1	friends	friend	NOUN
fbem-872	131	2	of	of	ADP
fbem-872	131	3	accounting	accounting	NOUN
fbem-872	131	4	,	,	PUNCT
fbem-872	131	5	2016	2016	NUM
fbem-872	131	6	:	:	PUNCT
fbem-872	131	7	49	49	NUM
fbem-872	131	8	-	-	SYM
fbem-872	131	9	52	52	NUM
fbem-872	131	10	.	.	PUNCT
fbem-872	132	1	[	[	X
fbem-872	132	2	12	12	NUM
fbem-872	132	3	]	]	X
fbem-872	132	4	dai	dai	PROPN
fbem-872	132	5	rao	rao	PROPN
fbem-872	132	6	,	,	PUNCT
fbem-872	132	7	liu	liu	PROPN
fbem-872	132	8	jinbin	jinbin	PROPN
fbem-872	132	9	,	,	PUNCT
fbem-872	132	10	zhao	zhao	PROPN
fbem-872	132	11	bei	bei	PROPN
fbem-872	132	12	.	.	PUNCT
fbem-872	133	1	research	research	NOUN
fbem-872	133	2	on	on	ADP
fbem-872	133	3	the	the	DET
fbem-872	133	4	influence	influence	NOUN
fbem-872	133	5	of	of	ADP
fbem-872	133	6	managerial	managerial	ADJ
fbem-872	133	7	traits	trait	NOUN
fbem-872	133	8	on	on	ADP
fbem-872	133	9	corporate	corporate	ADJ
fbem-872	133	10	environmental	environmental	ADJ
fbem-872	133	11	accounting	accounting	NOUN
fbem-872	133	12	information	information	NOUN
fbem-872	133	13	disclosure	disclosure	NOUN
fbem-872	134	1	[	[	X
fbem-872	134	2	j	j	X
fbem-872	134	3	]	]	X
fbem-872	134	4	.	.	PUNCT
fbem-872	135	1	business	business	NOUN
fbem-872	135	2	accounting	accounting	NOUN
fbem-872	135	3	,	,	PUNCT
fbem-872	135	4	2018:35	2018:35	NOUN
fbem-872	135	5	-	-	SYM
fbem-872	135	6	38	38	NUM
fbem-872	135	7	.	.	PUNCT
fbem-872	136	1	[	[	X
fbem-872	136	2	13	13	NUM
fbem-872	136	3	]	]	PUNCT
fbem-872	136	4	xu	xu	PROPN
fbem-872	136	5	zaiqi	zaiqi	PROPN
fbem-872	136	6	.	.	PUNCT
fbem-872	137	1	analysis	analysis	NOUN
fbem-872	137	2	of	of	ADP
fbem-872	137	3	influencing	influence	VERB
fbem-872	137	4	factors	factor	NOUN
fbem-872	137	5	of	of	ADP
fbem-872	137	6	management	management	NOUN
fbem-872	137	7	accounting	accounting	NOUN
fbem-872	137	8	information	information	NOUN
fbem-872	137	9	disclosure	disclosure	NOUN
fbem-872	138	1	[	[	X
fbem-872	138	2	j	j	X
fbem-872	138	3	]	]	X
fbem-872	138	4	.	.	PUNCT
fbem-872	139	1	accounting	account	VERB
fbem-872	139	2	for	for	ADP
fbem-872	139	3	china	china	PROPN
fbem-872	139	4	township	township	PROPN
fbem-872	139	5	and	and	CCONJ
fbem-872	139	6	township	township	NOUN
fbem-872	139	7	enterprises	enterprise	NOUN
fbem-872	139	8	,	,	PUNCT
fbem-872	139	9	2015	2015	NUM
fbem-872	139	10	:	:	PUNCT
fbem-872	139	11	127	127	NUM
fbem-872	139	12	-	-	SYM
fbem-872	139	13	128	128	NUM
fbem-872	139	14	.	.	PUNCT
fbem-872	140	1	[	[	X
fbem-872	140	2	14	14	NUM
fbem-872	140	3	]	]	X
fbem-872	140	4	liu	liu	PROPN
fbem-872	140	5	cui	cui	PROPN
fbem-872	140	6	.	.	PUNCT
fbem-872	141	1	influencing	influence	VERB
fbem-872	141	2	factors	factor	NOUN
fbem-872	141	3	of	of	ADP
fbem-872	141	4	corporate	corporate	ADJ
fbem-872	141	5	carbon	carbon	NOUN
fbem-872	141	6	accounting	accounting	NOUN
fbem-872	141	7	information	information	NOUN
fbem-872	141	8	disclosure	disclosure	NOUN
fbem-872	141	9	from	from	ADP
fbem-872	141	10	the	the	DET
fbem-872	141	11	perspective	perspective	NOUN
fbem-872	141	12	of	of	ADP
fbem-872	141	13	mandatory	mandatory	ADJ
fbem-872	141	14	development	development	NOUN
fbem-872	142	1	[	[	X
fbem-872	142	2	j	j	X
fbem-872	142	3	]	]	X
fbem-872	142	4	.	.	PUNCT
fbem-872	143	1	finance	finance	NOUN
fbem-872	143	2	and	and	CCONJ
fbem-872	143	3	accounting	account	VERB
fbem-872	143	4	monthly	monthly	ADV
fbem-872	143	5	,	,	PUNCT
fbem-872	143	6	2015	2015	NUM
fbem-872	143	7	:	:	PUNCT
fbem-872	143	8	120124	120124	NUM
fbem-872	143	9	.	.	PUNCT