id	sid	eid	entity	type
fcis-31880	1	1	2832-6024	DATE
fcis-31880	2	1	13	CARDINAL
fcis-31880	2	2	3	CARDINAL
fcis-31880	2	3	2025 31	DATE
fcis-31880	2	4	dongjie lin	PERSON
fcis-31880	2	5	beijing 102206	GPE
fcis-31880	2	6	china	GPE
fcis-31880	4	1	annual	DATE
fcis-31880	5	1	china	GPE
fcis-31880	6	1	roc	GPE
fcis-31880	6	2	22.78%	PERCENT
fcis-31880	6	3	4.52%	PERCENT
fcis-31880	6	4	24.05%	PERCENT
fcis-31880	6	5	5.32%	PERCENT
fcis-31880	7	1	f1	PERSON
fcis-31880	8	1	opm	GPE
fcis-31880	8	2	ppe	ORG
fcis-31880	11	1	1	CARDINAL
fcis-31880	14	1	1-2	CARDINAL
fcis-31880	16	1	icd	ORG
fcis-31880	19	1	icd	ORG
fcis-31880	20	1	icd	ORG
fcis-31880	21	1	icd	ORG
fcis-31880	22	1	22.78%	PERCENT
fcis-31880	22	2	4.52%	PERCENT
fcis-31880	23	1	24.05%	PERCENT
fcis-31880	23	2	roc	GPE
fcis-31880	23	3	5.32%	PERCENT
fcis-31880	24	1	f1	PERSON
fcis-31880	26	1	icd	ORG
fcis-31880	27	1	liu	PERSON
fcis-31880	27	2	lin	PERSON
fcis-31880	27	3	2024	DATE
fcis-31880	28	1	3	CARDINAL
fcis-31880	32	1	section 2	LAW
fcis-31880	33	1	section 3	LAW
fcis-31880	34	1	section 4	LAW
fcis-31880	34	2	icd	ORG
fcis-31880	35	1	section 5	LAW
fcis-31880	37	1	section 7 concludes.	LAW
fcis-31880	38	1	2	CARDINAL
fcis-31880	39	1	32	CARDINAL
fcis-31880	40	1	first	ORDINAL
fcis-31880	43	1	1	CARDINAL
fcis-31880	46	1	5	CARDINAL
fcis-31880	46	2	6	CARDINAL
fcis-31880	47	1	costello	PERSON
fcis-31880	47	2	wittenberg-moerman	PERSON
fcis-31880	47	3	2011	DATE
fcis-31880	48	1	7	CARDINAL
fcis-31880	53	1	8	CARDINAL
fcis-31880	54	1	9	CARDINAL
fcis-31880	55	1	overand	ORG
fcis-31880	56	1	10	CARDINAL
fcis-31880	58	1	u.s.	GPE
fcis-31880	58	2	section 404	LAW
fcis-31880	60	1	2007	DATE
fcis-31880	60	2	11	CARDINAL
fcis-31880	62	1	2007	DATE
fcis-31880	62	2	5	CARDINAL
fcis-31880	63	1	404	CARDINAL
fcis-31880	63	2	u.s.	GPE
fcis-31880	63	3	china	GPE
fcis-31880	64	1	lin et al	PERSON
fcis-31880	65	1	2014	DATE
fcis-31880	65	2	five	CARDINAL
fcis-31880	66	1	12	CARDINAL
fcis-31880	67	1	lin et al	PERSON
fcis-31880	68	1	2016	CARDINAL
fcis-31880	68	2	2013	DATE
fcis-31880	68	3	2016	CARDINAL
fcis-31880	68	4	five	CARDINAL
fcis-31880	68	5	first	ORDINAL
fcis-31880	68	6	thirty-one	CARDINAL
fcis-31880	68	7	second	ORDINAL
fcis-31880	68	8	eighty-seven	CARDINAL
fcis-31880	68	9	13	CARDINAL
fcis-31880	70	1	icd	ORG
fcis-31880	71	1	3	CARDINAL
fcis-31880	71	2	china	GPE
fcis-31880	74	1	2010–2022	CARDINAL
fcis-31880	74	2	iec	ORG
fcis-31880	74	3	2019	CARDINAL
fcis-31880	75	1	2023 marks	MONEY
fcis-31880	79	1	iec	ORG
fcis-31880	83	1	33	CARDINAL
fcis-31880	84	1	two	CARDINAL
fcis-31880	94	1	4	CARDINAL
fcis-31880	94	2	4.1	CARDINAL
fcis-31880	94	3	icd	ORG
fcis-31880	96	1	three	CARDINAL
fcis-31880	97	1	first	ORDINAL
fcis-31880	97	2	linear	ORG
fcis-31880	97	3	14	CARDINAL
fcis-31880	98	1	second	ORDINAL
fcis-31880	99	1	15	CARDINAL
fcis-31880	99	2	17	CARDINAL
fcis-31880	100	1	third	ORDINAL
fcis-31880	100	2	18	CARDINAL
fcis-31880	101	1	icd	ORG
fcis-31880	102	1	linear	ORG
fcis-31880	103	1	liu	PERSON
fcis-31880	103	2	lin	PERSON
fcis-31880	103	3	2024	CARDINAL
fcis-31880	103	4	rnn	ORG
fcis-31880	104	1	3	CARDINAL
fcis-31880	105	1	rnn	ORG
fcis-31880	106	1	two	CARDINAL
fcis-31880	108	1	linear	ORG
fcis-31880	109	1	rnn	ORG
fcis-31880	109	2	icd	ORG
fcis-31880	111	1	rnn	ORG
fcis-31880	116	1	icd	ORG
fcis-31880	116	2	icd	ORG
fcis-31880	118	1	4.2	CARDINAL
fcis-31880	122	1	opm	ORG
fcis-31880	122	2	intan	GPE
fcis-31880	122	3	ppe	ORG
fcis-31880	123	1	1	CARDINAL
fcis-31880	123	2	34	CARDINAL
fcis-31880	123	3	1	CARDINAL
fcis-31880	124	1	opm	ORG
fcis-31880	125	1	intan	GPE
fcis-31880	125	2	ppe	ORG
fcis-31880	125	3	+ 1	DATE
fcis-31880	125	4	+ 1	DATE
fcis-31880	126	1	two	CARDINAL
fcis-31880	132	1	three	CARDINAL
fcis-31880	133	1	first	ORDINAL
fcis-31880	134	1	second	ORDINAL
fcis-31880	135	1	third	ORDINAL
fcis-31880	138	1	the 1st and	DATE
fcis-31880	138	2	99th	ORDINAL
fcis-31880	138	3	year	DATE
fcis-31880	139	1	icd	ORG
fcis-31880	139	2	1	CARDINAL
fcis-31880	140	1	three	CARDINAL
fcis-31880	141	1	first	ORDINAL
fcis-31880	143	1	second	ORDINAL
fcis-31880	145	1	third	ORDINAL
fcis-31880	145	2	years	DATE
fcis-31880	146	1	4.3	CARDINAL
fcis-31880	146	2	year	DATE
fcis-31880	147	1	icd	ORG
fcis-31880	148	1	year	DATE
fcis-31880	148	2	icd	ORG
fcis-31880	148	3	two	CARDINAL
fcis-31880	149	1	approximately 70:30	TIME
fcis-31880	150	1	about 15%	PERCENT
fcis-31880	151	1	more than one	CARDINAL
fcis-31880	153	1	35	CARDINAL
fcis-31880	154	1	icd	ORG
fcis-31880	157	1	three	CARDINAL
fcis-31880	157	2	icd	ORG
fcis-31880	160	1	4.4	CARDINAL
fcis-31880	161	1	roc	GPE
fcis-31880	161	2	roc	GPE
fcis-31880	162	1	two	CARDINAL
fcis-31880	162	2	roc	GPE
fcis-31880	165	1	icd	ORG
fcis-31880	167	1	roc	GPE
fcis-31880	168	1	0.5	CARDINAL
fcis-31880	168	2	roc	GPE
fcis-31880	169	1	roc	GPE
fcis-31880	170	1	0.5	CARDINAL
fcis-31880	170	2	𝐹1	CARDINAL
fcis-31880	170	3	2𝑃𝑅/(𝑃+𝑅	CARDINAL
fcis-31880	173	1	5	CARDINAL
fcis-31880	173	2	2010	DATE
fcis-31880	173	3	2022	CARDINAL
fcis-31880	174	1	2022	CARDINAL
fcis-31880	174	2	2023	CARDINAL
fcis-31880	175	1	39,785	CARDINAL
fcis-31880	177	1	180	CARDINAL
fcis-31880	178	1	the three fiscal years	DATE
fcis-31880	178	2	180	CARDINAL
fcis-31880	178	3	540	CARDINAL
fcis-31880	179	1	two adjacent years	DATE
fcis-31880	179	2	one	CARDINAL
fcis-31880	180	1	524	CARDINAL
fcis-31880	181	1	2	CARDINAL
fcis-31880	184	1	2.672	CARDINAL
fcis-31880	184	2	1.165	CARDINAL
fcis-31880	184	3	2.937	CARDINAL
fcis-31880	184	4	2.172	CARDINAL
fcis-31880	184	5	2.366	MONEY
fcis-31880	184	6	0.316	MONEY
fcis-31880	184	7	0.035	CARDINAL
fcis-31880	184	8	opm	ORG
fcis-31880	184	9	0.024	CARDINAL
fcis-31880	184	10	0.604	CARDINAL
fcis-31880	184	11	0.335 0.509 0.744	MONEY
fcis-31880	184	12	22.794	CARDINAL
fcis-31880	184	13	2.893	CARDINAL
fcis-31880	184	14	173.106	MONEY
fcis-31880	184	15	5.129	MONEY
fcis-31880	184	16	1.336	MONEY
fcis-31880	184	17	0.228	CARDINAL
fcis-31880	184	18	0.263 cfo_ta	TIME
fcis-31880	184	19	0.045 0.074 0.006	QUANTITY
fcis-31880	184	20	0.020 0.112	CARDINAL
fcis-31880	184	21	0.006	CARDINAL
fcis-31880	184	22	0.058	CARDINAL
fcis-31880	184	23	ppe	ORG
fcis-31880	184	24	0.179	MONEY
fcis-31880	184	25	22.112	CARDINAL
fcis-31880	184	26	22.856	MONEY
fcis-31880	184	27	21.391	CARDINAL
fcis-31880	184	28	1.506 20.379	CARDINAL
fcis-31880	184	29	22.262	MONEY
fcis-31880	184	30	2	CARDINAL
fcis-31880	185	1	22.112	CARDINAL
fcis-31880	185	2	21.391	CARDINAL
fcis-31880	185	3	21.932	PRODUCT
fcis-31880	186	1	ppe	ORG
fcis-31880	186	2	0.242 and median 0.207	QUANTITY
fcis-31880	186	3	36	CARDINAL
fcis-31880	186	4	0.047	CARDINAL
fcis-31880	187	1	0.228	CARDINAL
fcis-31880	188	1	0.045	CARDINAL
fcis-31880	188	2	0.085	CARDINAL
fcis-31880	188	3	0.020	CARDINAL
fcis-31880	188	4	year-to-year	DATE
fcis-31880	189	1	3	CARDINAL
fcis-31880	189	2	annual	DATE
fcis-31880	190	1	fiscal year	DATE
fcis-31880	190	2	icd	ORG
fcis-31880	191	1	2010	DATE
fcis-31880	191	2	56	CARDINAL
fcis-31880	191	3	3.51%	PERCENT
fcis-31880	191	4	2011	DATE
fcis-31880	191	5	2022	CARDINAL
fcis-31880	191	6	2.78%	PERCENT
fcis-31880	191	7	2023	CARDINAL
fcis-31880	192	1	39,785	CARDINAL
fcis-31880	192	2	2,224	CARDINAL
fcis-31880	192	3	at least one	CARDINAL
fcis-31880	192	4	5.59%	PERCENT
fcis-31880	193	1	8.31%	PERCENT
fcis-31880	193	2	2012	DATE
fcis-31880	193	3	2017	DATE
fcis-31880	193	4	7.85%	PERCENT
fcis-31880	193	5	2.78%	PERCENT
fcis-31880	193	6	2022	CARDINAL
fcis-31880	193	7	3	CARDINAL
fcis-31880	193	8	annual	DATE
fcis-31880	193	9	year	DATE
fcis-31880	193	10	years	DATE
fcis-31880	193	11	icd	ORG
fcis-31880	193	12	icd	ORG
fcis-31880	193	13	2010	DATE
fcis-31880	193	14	1596 56	DATE
fcis-31880	193	15	6.71	CARDINAL
fcis-31880	193	16	2012	DATE
fcis-31880	193	17	2249	CARDINAL
fcis-31880	193	18	6.27	CARDINAL
fcis-31880	193	19	2014	DATE
fcis-31880	193	20	2468	DATE
fcis-31880	193	21	163	CARDINAL
fcis-31880	193	22	152	CARDINAL
fcis-31880	193	23	177	CARDINAL
fcis-31880	193	24	7.85	CARDINAL
fcis-31880	193	25	3399	DATE
fcis-31880	193	26	231	CARDINAL
fcis-31880	193	27	211 5.90	CARDINAL
fcis-31880	193	28	3995	CARDINAL
fcis-31880	193	29	4395	DATE
fcis-31880	193	30	198	CARDINAL
fcis-31880	193	31	4.51 2022	CARDINAL
fcis-31880	193	32	131 2.78	CARDINAL
fcis-31880	193	33	39785	CARDINAL
fcis-31880	193	34	5.59 6	DATE
fcis-31880	193	35	icd	ORG
fcis-31880	193	36	6.1	CARDINAL
fcis-31880	193	37	4	CARDINAL
fcis-31880	193	38	two	CARDINAL
fcis-31880	194	1	2	CARDINAL
fcis-31880	195	1	3	CARDINAL
fcis-31880	199	1	0.079	CARDINAL
fcis-31880	199	2	0.097	CARDINAL
fcis-31880	200	1	5.59%	PERCENT
fcis-31880	200	2	3	CARDINAL
fcis-31880	200	3	about 1.41	CARDINAL
fcis-31880	200	4	1.74	CARDINAL
fcis-31880	200	5	icd	ORG
fcis-31880	201	1	roc	GPE
fcis-31880	201	2	0.620	CARDINAL
fcis-31880	201	3	0.648	CARDINAL
fcis-31880	201	4	+4.52%	PERCENT
fcis-31880	201	5	icd	ORG
fcis-31880	201	6	non-icd	NORP
fcis-31880	201	7	62.0%	PERCENT
fcis-31880	201	8	64.8%	PERCENT
fcis-31880	203	1	0.5	CARDINAL
fcis-31880	203	2	0.133	CARDINAL
fcis-31880	203	3	0.136	CARDINAL
fcis-31880	204	1	0.552	CARDINAL
fcis-31880	204	2	0.578	CARDINAL
fcis-31880	204	3	+4.71%	PERCENT
fcis-31880	206	1	4	CARDINAL
fcis-31880	207	1	0.079	CARDINAL
fcis-31880	207	2	0.097 22.78%	PERCENT
fcis-31880	207	3	roc	GPE
fcis-31880	207	4	0.620	CARDINAL
fcis-31880	207	5	0.648 4.52%	PERCENT
fcis-31880	207	6	0.5	CARDINAL
fcis-31880	207	7	0.136 2.26%	PERCENT
fcis-31880	207	8	0.5	CARDINAL
fcis-31880	207	9	0.077 1.32%	PERCENT
fcis-31880	207	10	0.5	CARDINAL
fcis-31880	207	11	0.578 4.71%	PERCENT
fcis-31880	207	12	6.2	CARDINAL
fcis-31880	210	1	5	CARDINAL
fcis-31880	210	2	2	CARDINAL
fcis-31880	211	1	tandem	ORG
fcis-31880	212	1	ap	ORG
fcis-31880	212	2	0.079	CARDINAL
fcis-31880	212	3	0.098	CARDINAL
fcis-31880	212	4	roc	GPE
fcis-31880	212	5	0.620	CARDINAL
fcis-31880	213	1	icd	ORG
fcis-31880	214	1	0.5	CARDINAL
fcis-31880	214	2	f1	PERSON
fcis-31880	214	3	0.146	CARDINAL
fcis-31880	214	4	+9.77%	PERCENT
fcis-31880	214	5	0.083	CARDINAL
fcis-31880	214	6	+9.21%	PERCENT
fcis-31880	214	7	0.590	CARDINAL
fcis-31880	215	1	0.097	CARDINAL
fcis-31880	215	2	0.098	CARDINAL
fcis-31880	215	3	+1.03%	PERCENT
fcis-31880	215	4	roc	GPE
fcis-31880	215	5	0.648	CARDINAL
fcis-31880	215	6	0.653	CARDINAL
fcis-31880	215	7	+0.77%	PERCENT
fcis-31880	216	1	one	CARDINAL
fcis-31880	217	1	0.5	CARDINAL
fcis-31880	217	2	f1	PERSON
fcis-31880	217	3	0.136	CARDINAL
fcis-31880	217	4	0.146	CARDINAL
fcis-31880	217	5	+7.35%	PERCENT
fcis-31880	217	6	0.077	CARDINAL
fcis-31880	217	7	0.083	CARDINAL
fcis-31880	217	8	+7.79%	PERCENT
fcis-31880	217	9	0.578	CARDINAL
fcis-31880	217	10	0.590	CARDINAL
fcis-31880	217	11	+2.08%	PERCENT
fcis-31880	218	1	37	CARDINAL
fcis-31880	218	2	5	CARDINAL
fcis-31880	218	3	0.098 24.05%	PERCENT
fcis-31880	218	4	1.03%	PERCENT
fcis-31880	218	5	roc	GPE
fcis-31880	218	6	0.653 5.32%	PERCENT
fcis-31880	218	7	0.77%	PERCENT
fcis-31880	218	8	0.5	CARDINAL
fcis-31880	218	9	9.77%	PERCENT
fcis-31880	218	10	7.35%	PERCENT
fcis-31880	218	11	0.5 0.083 9.21%	PERCENT
fcis-31880	218	12	7.79%	PERCENT
fcis-31880	218	13	0.5 0.590 6.88%	PERCENT
fcis-31880	218	14	2.08%	PERCENT
fcis-31880	218	15	6.3	CARDINAL
fcis-31880	219	1	6	CARDINAL
fcis-31880	219	2	ppe	ORG
fcis-31880	219	3	opm	GPE
fcis-31880	219	4	three	CARDINAL
fcis-31880	220	1	ppe	ORG
fcis-31880	220	2	0.011	CARDINAL
fcis-31880	220	3	14.13%	PERCENT
fcis-31880	220	4	0.018	CARDINAL
fcis-31880	220	5	18.08%	PERCENT
fcis-31880	220	6	0.012	CARDINAL
fcis-31880	220	7	12.38%	PERCENT
fcis-31880	221	1	11.24%	PERCENT
fcis-31880	221	2	15.52%	PERCENT
fcis-31880	221	3	11.70%	PERCENT
fcis-31880	221	4	icd	ORG
fcis-31880	222	1	opm	ORG
fcis-31880	222	2	0.011	CARDINAL
fcis-31880	222	3	11.20%	PERCENT
fcis-31880	222	4	0.007	CARDINAL
fcis-31880	222	5	9.22%	PERCENT
fcis-31880	222	6	0.007	CARDINAL
fcis-31880	222	7	6.93%	PERCENT
fcis-31880	224	1	0.007	CARDINAL
fcis-31880	224	2	8.64%	PERCENT
fcis-31880	224	3	0.007 (	PERCENT
fcis-31880	224	4	7.55%	PERCENT
fcis-31880	224	5	0.006	CARDINAL
fcis-31880	224	6	6.35%	PERCENT
fcis-31880	225	1	0.007	CARDINAL
fcis-31880	225	2	6.84%	PERCENT
fcis-31880	225	3	0.005	CARDINAL
fcis-31880	225	4	5.91%	PERCENT
fcis-31880	225	5	5.36%	PERCENT
fcis-31880	226	1	0.009 (	PERCENT
fcis-31880	226	2	9.39%	PERCENT
fcis-31880	226	3	0.002	CARDINAL
fcis-31880	226	4	3.15%	PERCENT
fcis-31880	226	5	0.005 (5.29%	PERCENT
fcis-31880	226	6	0.003	CARDINAL
fcis-31880	226	7	2.91%	PERCENT
fcis-31880	226	8	0.00%	PERCENT
fcis-31880	226	9	0.001	CARDINAL
fcis-31880	226	10	1.40%	PERCENT
fcis-31880	227	1	0.006	CARDINAL
fcis-31880	227	2	6.57%	PERCENT
fcis-31880	227	3	0.005	CARDINAL
fcis-31880	227	4	5.77%	PERCENT
fcis-31880	227	5	0.003	CARDINAL
fcis-31880	227	6	2.78%	PERCENT
fcis-31880	228	1	0.005	CARDINAL
fcis-31880	228	2	5.39%	PERCENT
fcis-31880	228	3	0.002	CARDINAL
fcis-31880	228	4	2.08%	PERCENT
fcis-31880	228	5	2.24%	PERCENT
fcis-31880	228	6	0.00%	PERCENT
fcis-31880	228	7	1.24%	PERCENT
fcis-31880	228	8	2.21%	PERCENT
fcis-31880	229	1	ppe, roa	ORG
fcis-31880	229	2	opm	GPE
fcis-31880	230	1	6	CARDINAL
fcis-31880	230	2	10	CARDINAL
fcis-31880	230	3	0.011 14.13%	PERCENT
fcis-31880	230	4	0.018 18.08%	PERCENT
fcis-31880	230	5	0.012 12.38%	PERCENT
fcis-31880	230	6	0.009 11.24%	PERCENT
fcis-31880	230	7	0.015 15.52%	PERCENT
fcis-31880	230	8	0.011 11.70%	PERCENT
fcis-31880	230	9	opm	ORG
fcis-31880	230	10	0.007 9.22%	PERCENT
fcis-31880	230	11	0.011 11.20%	PERCENT
fcis-31880	230	12	0.007 6.93%	PERCENT
fcis-31880	230	13	0.007 8.64%	PERCENT
fcis-31880	230	14	0.007 7.55%	PERCENT
fcis-31880	230	15	0.006 6.35%	PERCENT
fcis-31880	230	16	0.005 5.91%	PERCENT
fcis-31880	230	17	0.007 6.84%	PERCENT
fcis-31880	230	18	0.005 5.36%	PERCENT
fcis-31880	230	19	0.002 3.15%	PERCENT
fcis-31880	230	20	0.009 9.39%	PERCENT
fcis-31880	230	21	0.005 5.29%	PERCENT
fcis-31880	230	22	0.000 0.00%	PERCENT
fcis-31880	230	23	0.001 1.40%	PERCENT
fcis-31880	230	24	0.003 2.91%	PERCENT
fcis-31880	230	25	0.005 5.77%	PERCENT
fcis-31880	230	26	0.006 6.57%	PERCENT
fcis-31880	230	27	0.003 2.78%	PERCENT
fcis-31880	230	28	0.002 2.08%	PERCENT
fcis-31880	230	29	0.005 5.39%	PERCENT
fcis-31880	230	30	0.002 2.24%	PERCENT
fcis-31880	230	31	0.00%	PERCENT
fcis-31880	230	32	0.001 1.24%	PERCENT
fcis-31880	230	33	0.002 2.21%	PERCENT
fcis-31880	231	1	+4.52%	PERCENT
fcis-31880	231	2	roc	GPE
fcis-31880	231	3	+5.32	NORP
fcis-31880	231	4	roc	GPE
fcis-31880	233	1	icd	ORG
fcis-31880	236	1	annual	DATE
fcis-31880	238	1	38	CARDINAL
fcis-31880	238	2	social sciences research youth fund	ORG
fcis-31880	238	3	the ministry of education of china	ORG
fcis-31880	239	1	mcinnis	ORG
fcis-31880	239	2	j m.	PERSON
fcis-31880	240	1	journal of practice &	ORG
fcis-31880	240	2	2017	DATE
fcis-31880	240	3	36(3	CARDINAL
fcis-31880	240	4	45-69	DATE
fcis-31880	241	1	2	CARDINAL
fcis-31880	241	2	bouri	GPE
fcis-31880	241	3	elbardan h.	PERSON
fcis-31880	242	1	2022	CARDINAL
fcis-31880	242	2	33(4	DATE
fcis-31880	242	3	545-567	CARDINAL
fcis-31880	243	1	3	CARDINAL
fcis-31880	243	2	lin b. deep-learning	PERSON
fcis-31880	244	1	china	GPE
fcis-31880	244	2	2024	DATE
fcis-31880	244	3	06): 119134	DATE
fcis-31880	245	1	4	CARDINAL
fcis-31880	245	2	doyle j t	PERSON
fcis-31880	245	3	ge w	ORG
fcis-31880	245	4	mcvay s e. accruals quality	ORG
fcis-31880	246	1	2007	DATE
fcis-31880	246	2	82(5	DATE
fcis-31880	246	3	1141-1170	DATE
fcis-31880	247	1	5	CARDINAL
fcis-31880	247	2	kinney w r jr	PERSON
fcis-31880	247	3	equity[j	NORP
fcis-31880	248	1	journal of accounting research	ORG
fcis-31880	248	2	2009	DATE
fcis-31880	248	3	47(1	DATE
fcis-31880	248	4	1-43	CARDINAL
fcis-31880	249	1	6	CARDINAL
fcis-31880	249	2	kim j-b	PERSON
fcis-31880	249	3	zhang l.	PERSON
fcis-31880	250	1	accounting & finance	ORG
fcis-31880	250	2	2019	DATE
fcis-31880	250	3	1197-1233	DATE
fcis-31880	251	1	7	CARDINAL
fcis-31880	251	2	r.	NORP
fcis-31880	252	1	journal of accounting research	ORG
fcis-31880	252	2	2011	DATE
fcis-31880	252	3	49(1	CARDINAL
fcis-31880	252	4	97	CARDINAL
fcis-31880	253	1	8	CARDINAL
fcis-31880	253	2	wang s	PERSON
fcis-31880	253	3	zhou n. coso-based	PERSON
fcis-31880	254	1	2025	DATE
fcis-31880	254	2	5(3	CARDINAL
fcis-31880	254	3	106	DATE
fcis-31880	255	1	9	CARDINAL
fcis-31880	255	2	goh b w	PERSON
fcis-31880	255	3	kim j-b.	PERSON
fcis-31880	256	1	2018	DATE
fcis-31880	256	2	1102	CARDINAL
fcis-31880	257	1	10	CARDINAL
fcis-31880	257	2	lee j	PERSON
fcis-31880	257	3	cho e	GPE
fcis-31880	258	1	2016	DATE
fcis-31880	258	2	32(3	CARDINAL
fcis-31880	258	3	649-662	CARDINAL
fcis-31880	259	1	11	CARDINAL
fcis-31880	259	2	doyle j t	PERSON
fcis-31880	259	3	ge w	ORG
fcis-31880	259	4	mcvay s e.	PERSON
fcis-31880	260	1	2007	DATE
fcis-31880	260	2	44(1-2	CARDINAL
fcis-31880	260	3	193	CARDINAL
fcis-31880	261	1	12	CARDINAL
fcis-31880	261	2	lin d	PERSON
fcis-31880	261	3	hu w	PERSON
fcis-31880	263	1	china	GPE
fcis-31880	263	2	2014	DATE
fcis-31880	263	3	08	CARDINAL
fcis-31880	263	4	16-24	DATE
fcis-31880	264	1	13	CARDINAL
fcis-31880	264	2	lin d	PERSON
fcis-31880	264	3	xie	PERSON
fcis-31880	267	1	china	GPE
fcis-31880	267	2	2016	DATE
fcis-31880	267	3	12	CARDINAL
fcis-31880	267	4	12-20	CARDINAL
fcis-31880	268	1	14	CARDINAL
fcis-31880	268	2	ge w	ORG
fcis-31880	268	3	larson c r	ORG
fcis-31880	268	4	sloan r g.	PERSON
fcis-31880	269	1	2011	DATE
fcis-31880	269	2	28(1	CARDINAL
fcis-31880	269	3	17	CARDINAL
fcis-31880	270	1	15	CARDINAL
fcis-31880	270	2	koehler g j	PERSON
fcis-31880	270	3	pathak p.	PERSON
fcis-31880	271	1	2010	DATE
fcis-31880	271	2	1146-1160	CARDINAL
fcis-31880	272	1	16	CARDINAL
fcis-31880	273	1	journal of practice &	ORG
fcis-31880	273	2	2011	DATE
fcis-31880	273	3	30(2	CARDINAL
fcis-31880	273	4	19-50	CARDINAL
fcis-31880	274	1	17	CARDINAL
fcis-31880	274	2	li	PERSON
fcis-31880	274	3	yu y j	PERSON
fcis-31880	274	4	zhang j.	PERSON
fcis-31880	274	5	u.s.	GPE
fcis-31880	275	1	journal of accounting research	ORG
fcis-31880	275	2	2020	DATE
fcis-31880	275	3	58(1	CARDINAL
fcis-31880	275	4	199-235	CARDINAL
fcis-31880	276	1	18	CARDINAL
fcis-31880	276	2	kim	PERSON
fcis-31880	277	1	2020	DATE
fcis-31880	277	2	139	CARDINAL
fcis-31880	277	3	113421	DATE