id	sid	tid	token	lemma	pos
fcis-31880	1	1	frontiers	frontier	NOUN
fcis-31880	1	2	in	in	ADP
fcis-31880	1	3	computing	computing	NOUN
fcis-31880	1	4	and	and	CCONJ
fcis-31880	1	5	intelligent	intelligent	ADJ
fcis-31880	1	6	systems	system	NOUN
fcis-31880	1	7	issn	issn	VERB
fcis-31880	1	8	:	:	PUNCT
fcis-31880	1	9	2832	2832	NUM
fcis-31880	1	10	-	-	SYM
fcis-31880	1	11	6024	6024	NUM
fcis-31880	1	12	|	|	NOUN
fcis-31880	1	13	vol	vol	NOUN
fcis-31880	1	14	.	.	PROPN
fcis-31880	2	1	13	13	NUM
fcis-31880	2	2	,	,	PUNCT
fcis-31880	2	3	no	no	INTJ
fcis-31880	2	4	.	.	NOUN
fcis-31880	2	5	3	3	NUM
fcis-31880	2	6	,	,	PUNCT
fcis-31880	2	7	2025	2025	NUM
fcis-31880	2	8	31	31	NUM
fcis-31880	2	9	predicting	predict	VERB
fcis-31880	2	10	internal	internal	ADJ
fcis-31880	2	11	control	control	NOUN
fcis-31880	2	12	deficiencies	deficiency	NOUN
fcis-31880	2	13	with	with	ADP
fcis-31880	2	14	deep	deep	ADJ
fcis-31880	2	15	learning	learning	NOUN
fcis-31880	2	16	:	:	PUNCT
fcis-31880	2	17	evidence	evidence	NOUN
fcis-31880	2	18	from	from	ADP
fcis-31880	2	19	ipo	ipo	PROPN
fcis-31880	2	20	review	review	NOUN
fcis-31880	2	21	records	record	VERB
fcis-31880	2	22	dongjie	dongjie	PROPN
fcis-31880	2	23	lin	lin	PROPN
fcis-31880	2	24	*	*	PROPN
fcis-31880	2	25	school	school	NOUN
fcis-31880	2	26	of	of	ADP
fcis-31880	2	27	public	public	ADJ
fcis-31880	2	28	finance	finance	NOUN
fcis-31880	2	29	and	and	CCONJ
fcis-31880	2	30	taxation	taxation	NOUN
fcis-31880	2	31	,	,	PUNCT
fcis-31880	2	32	central	central	ADJ
fcis-31880	2	33	university	university	NOUN
fcis-31880	2	34	of	of	ADP
fcis-31880	2	35	finance	finance	NOUN
fcis-31880	2	36	and	and	CCONJ
fcis-31880	2	37	economics	economic	NOUN
fcis-31880	2	38	,	,	PUNCT
fcis-31880	2	39	beijing	beijing	PROPN
fcis-31880	2	40	102206	102206	NUM
fcis-31880	2	41	,	,	PUNCT
fcis-31880	2	42	china	china	PROPN
fcis-31880	2	43	*	*	PUNCT
fcis-31880	2	44	corresponding	correspond	VERB
fcis-31880	2	45	author	author	NOUN
fcis-31880	2	46	email	email	NOUN
fcis-31880	2	47	:	:	PUNCT
fcis-31880	3	1	rayldj@foxmail.com	rayldj@foxmail.com	X
fcis-31880	3	2	abstract	abstract	PROPN
fcis-31880	3	3	:	:	PUNCT
fcis-31880	3	4	internal	internal	ADJ
fcis-31880	3	5	control	control	NOUN
fcis-31880	3	6	is	be	AUX
fcis-31880	3	7	a	a	DET
fcis-31880	3	8	core	core	NOUN
fcis-31880	3	9	governance	governance	NOUN
fcis-31880	3	10	mechanism	mechanism	NOUN
fcis-31880	3	11	for	for	ADP
fcis-31880	3	12	improving	improve	VERB
fcis-31880	3	13	information	information	NOUN
fcis-31880	3	14	quality	quality	NOUN
fcis-31880	3	15	and	and	CCONJ
fcis-31880	3	16	reducing	reduce	VERB
fcis-31880	3	17	information	information	NOUN
fcis-31880	3	18	risk	risk	NOUN
fcis-31880	3	19	.	.	PUNCT
fcis-31880	4	1	identification	identification	NOUN
fcis-31880	4	2	of	of	ADP
fcis-31880	4	3	internal	internal	ADJ
fcis-31880	4	4	control	control	NOUN
fcis-31880	4	5	deficiencies	deficiency	NOUN
fcis-31880	4	6	(	(	PUNCT
fcis-31880	4	7	icds	icd	NOUN
fcis-31880	4	8	)	)	PUNCT
fcis-31880	4	9	based	base	VERB
fcis-31880	4	10	on	on	ADP
fcis-31880	4	11	annual	annual	ADJ
fcis-31880	4	12	report	report	NOUN
fcis-31880	4	13	disclosures	disclosure	NOUN
fcis-31880	4	14	or	or	CCONJ
fcis-31880	4	15	audit	audit	NOUN
fcis-31880	4	16	opinions	opinion	NOUN
fcis-31880	4	17	suffers	suffer	VERB
fcis-31880	4	18	from	from	ADP
fcis-31880	4	19	reporting	report	VERB
fcis-31880	4	20	lags	lag	NOUN
fcis-31880	4	21	and	and	CCONJ
fcis-31880	4	22	sparse	sparse	ADJ
fcis-31880	4	23	positives	positive	NOUN
fcis-31880	4	24	.	.	PUNCT
fcis-31880	5	1	leveraging	leverage	VERB
fcis-31880	5	2	china	china	PROPN
fcis-31880	5	3	’s	’s	PART
fcis-31880	5	4	issuance	issuance	NOUN
fcis-31880	5	5	regime	regime	NOUN
fcis-31880	5	6	,	,	PUNCT
fcis-31880	5	7	this	this	DET
fcis-31880	5	8	study	study	NOUN
fcis-31880	5	9	uses	use	VERB
fcis-31880	5	10	ipo	ipo	NOUN
fcis-31880	5	11	rejection	rejection	NOUN
fcis-31880	5	12	outcomes	outcome	NOUN
fcis-31880	5	13	as	as	ADP
fcis-31880	5	14	proxy	proxy	NOUN
fcis-31880	5	15	labels	label	NOUN
fcis-31880	5	16	and	and	CCONJ
fcis-31880	5	17	builds	build	VERB
fcis-31880	5	18	a	a	DET
fcis-31880	5	19	financial	financial	ADJ
fcis-31880	5	20	-	-	PUNCT
fcis-31880	5	21	ratio	ratio	NOUN
fcis-31880	5	22	–	–	PUNCT
fcis-31880	5	23	based	base	VERB
fcis-31880	5	24	prediction	prediction	NOUN
fcis-31880	5	25	model	model	NOUN
fcis-31880	5	26	.	.	PUNCT
fcis-31880	6	1	incorporating	incorporate	VERB
fcis-31880	6	2	proxy	proxy	ADJ
fcis-31880	6	3	information	information	NOUN
fcis-31880	6	4	lifts	lift	VERB
fcis-31880	6	5	pr	pr	NOUN
fcis-31880	6	6	-	-	PUNCT
fcis-31880	6	7	auc	auc	NOUN
fcis-31880	6	8	and	and	CCONJ
fcis-31880	6	9	roc	roc	NOUN
fcis-31880	6	10	-	-	PUNCT
fcis-31880	6	11	auc	auc	NOUN
fcis-31880	6	12	over	over	ADP
fcis-31880	6	13	the	the	DET
fcis-31880	6	14	baseline	baseline	NOUN
fcis-31880	6	15	by	by	ADP
fcis-31880	6	16	22.78	22.78	NUM
fcis-31880	6	17	%	%	NOUN
fcis-31880	6	18	and	and	CCONJ
fcis-31880	6	19	4.52	4.52	NUM
fcis-31880	6	20	%	%	NOUN
fcis-31880	6	21	;	;	PUNCT
fcis-31880	6	22	a	a	DET
fcis-31880	6	23	full	full	ADJ
fcis-31880	6	24	-	-	PUNCT
fcis-31880	6	25	parameter	parameter	NOUN
fcis-31880	6	26	search	search	NOUN
fcis-31880	6	27	yields	yield	NOUN
fcis-31880	6	28	gains	gain	NOUN
fcis-31880	6	29	of	of	ADP
fcis-31880	6	30	24.05	24.05	NUM
fcis-31880	6	31	%	%	NOUN
fcis-31880	6	32	and	and	CCONJ
fcis-31880	6	33	5.32	5.32	NUM
fcis-31880	6	34	%	%	NOUN
fcis-31880	6	35	.	.	PUNCT
fcis-31880	7	1	under	under	ADP
fcis-31880	7	2	fixed	fix	VERB
fcis-31880	7	3	thresholds	threshold	NOUN
fcis-31880	7	4	,	,	PUNCT
fcis-31880	7	5	f1	f1	NOUN
fcis-31880	7	6	,	,	PUNCT
fcis-31880	7	7	precision	precision	NOUN
fcis-31880	7	8	,	,	PUNCT
fcis-31880	7	9	and	and	CCONJ
fcis-31880	7	10	recall	recall	NOUN
fcis-31880	7	11	also	also	ADV
fcis-31880	7	12	rise	rise	VERB
fcis-31880	7	13	.	.	PUNCT
fcis-31880	8	1	interpretability	interpretability	NOUN
fcis-31880	8	2	analyses	analysis	NOUN
fcis-31880	8	3	show	show	VERB
fcis-31880	8	4	that	that	SCONJ
fcis-31880	8	5	roa	roa	PROPN
fcis-31880	8	6	,	,	PUNCT
fcis-31880	8	7	opm	opm	PROPN
fcis-31880	8	8	,	,	PUNCT
fcis-31880	8	9	and	and	CCONJ
fcis-31880	8	10	ppe	ppe	NOUN
fcis-31880	8	11	retain	retain	VERB
fcis-31880	8	12	persistent	persistent	ADJ
fcis-31880	8	13	importance	importance	NOUN
fcis-31880	8	14	in	in	ADP
fcis-31880	8	15	identifying	identify	VERB
fcis-31880	8	16	high	high	ADJ
fcis-31880	8	17	-	-	PUNCT
fcis-31880	8	18	risk	risk	NOUN
fcis-31880	8	19	firms	firm	NOUN
fcis-31880	8	20	.	.	PUNCT
fcis-31880	9	1	the	the	DET
fcis-31880	9	2	approach	approach	NOUN
fcis-31880	9	3	advances	advance	VERB
fcis-31880	9	4	label	label	NOUN
fcis-31880	9	5	construction	construction	NOUN
fcis-31880	9	6	and	and	CCONJ
fcis-31880	9	7	methodology	methodology	NOUN
fcis-31880	9	8	,	,	PUNCT
fcis-31880	9	9	and	and	CCONJ
fcis-31880	9	10	offers	offer	VERB
fcis-31880	9	11	an	an	DET
fcis-31880	9	12	operational	operational	ADJ
fcis-31880	9	13	tool	tool	NOUN
fcis-31880	9	14	to	to	PART
fcis-31880	9	15	target	target	VERB
fcis-31880	9	16	regulatory	regulatory	ADJ
fcis-31880	9	17	inquiries	inquiry	NOUN
fcis-31880	9	18	,	,	PUNCT
fcis-31880	9	19	optimize	optimize	VERB
fcis-31880	9	20	audit	audit	NOUN
fcis-31880	9	21	procedures	procedure	NOUN
fcis-31880	9	22	,	,	PUNCT
fcis-31880	9	23	and	and	CCONJ
fcis-31880	9	24	support	support	NOUN
fcis-31880	9	25	firms	firm	NOUN
fcis-31880	9	26	’	'	PUNCT
fcis-31880	9	27	internal	internal	ADJ
fcis-31880	9	28	control	control	NOUN
fcis-31880	9	29	self	self	NOUN
fcis-31880	9	30	-	-	PUNCT
fcis-31880	9	31	assessments	assessment	NOUN
fcis-31880	9	32	,	,	PUNCT
fcis-31880	9	33	with	with	ADP
fcis-31880	9	34	clear	clear	ADJ
fcis-31880	9	35	policy	policy	NOUN
fcis-31880	9	36	and	and	CCONJ
fcis-31880	9	37	theoretical	theoretical	ADJ
fcis-31880	9	38	value	value	NOUN
fcis-31880	9	39	.	.	PUNCT
fcis-31880	10	1	keywords	keyword	NOUN
fcis-31880	10	2	:	:	PUNCT
fcis-31880	10	3	internal	internal	ADJ
fcis-31880	10	4	control	control	NOUN
fcis-31880	10	5	deficiency	deficiency	NOUN
fcis-31880	10	6	prediction	prediction	NOUN
fcis-31880	10	7	;	;	PUNCT
fcis-31880	10	8	ipo	ipo	NOUN
fcis-31880	10	9	rejection	rejection	NOUN
fcis-31880	10	10	;	;	PUNCT
fcis-31880	10	11	deep	deep	ADJ
fcis-31880	10	12	learning	learning	NOUN
fcis-31880	10	13	.	.	PUNCT
fcis-31880	11	1	1	1	X
fcis-31880	11	2	.	.	X
fcis-31880	11	3	introduction	introduction	NOUN
fcis-31880	11	4	as	as	ADP
fcis-31880	11	5	a	a	DET
fcis-31880	11	6	contractual	contractual	ADJ
fcis-31880	11	7	arrangement	arrangement	NOUN
fcis-31880	11	8	to	to	PART
fcis-31880	11	9	mitigate	mitigate	VERB
fcis-31880	11	10	agency	agency	NOUN
fcis-31880	11	11	conflicts	conflict	NOUN
fcis-31880	11	12	,	,	PUNCT
fcis-31880	11	13	internal	internal	ADJ
fcis-31880	11	14	control	control	NOUN
fcis-31880	11	15	aims	aim	VERB
fcis-31880	11	16	to	to	PART
fcis-31880	11	17	enhance	enhance	VERB
fcis-31880	11	18	information	information	NOUN
fcis-31880	11	19	quality	quality	NOUN
fcis-31880	11	20	and	and	CCONJ
fcis-31880	11	21	prevent	prevent	VERB
fcis-31880	11	22	material	material	NOUN
fcis-31880	11	23	risks	risk	NOUN
fcis-31880	11	24	,	,	PUNCT
fcis-31880	11	25	playing	play	VERB
fcis-31880	11	26	a	a	DET
fcis-31880	11	27	foundational	foundational	ADJ
fcis-31880	11	28	role	role	NOUN
fcis-31880	11	29	in	in	ADP
fcis-31880	11	30	standardizing	standardize	VERB
fcis-31880	11	31	operations	operation	NOUN
fcis-31880	11	32	,	,	PUNCT
fcis-31880	11	33	ensuring	ensure	VERB
fcis-31880	11	34	the	the	DET
fcis-31880	11	35	reliability	reliability	NOUN
fcis-31880	11	36	of	of	ADP
fcis-31880	11	37	financial	financial	ADJ
fcis-31880	11	38	reporting	reporting	NOUN
fcis-31880	11	39	,	,	PUNCT
fcis-31880	11	40	and	and	CCONJ
fcis-31880	11	41	sustaining	sustain	VERB
fcis-31880	11	42	capital	capital	NOUN
fcis-31880	11	43	market	market	NOUN
fcis-31880	11	44	trust	trust	NOUN
fcis-31880	11	45	.	.	PUNCT
fcis-31880	12	1	by	by	ADP
fcis-31880	12	2	standardizing	standardize	VERB
fcis-31880	12	3	processes	process	NOUN
fcis-31880	12	4	and	and	CCONJ
fcis-31880	12	5	allocating	allocate	VERB
fcis-31880	12	6	responsibilities	responsibility	NOUN
fcis-31880	12	7	,	,	PUNCT
fcis-31880	12	8	internal	internal	ADJ
fcis-31880	12	9	control	control	NOUN
fcis-31880	12	10	improves	improve	VERB
fcis-31880	12	11	the	the	DET
fcis-31880	12	12	production	production	NOUN
fcis-31880	12	13	and	and	CCONJ
fcis-31880	12	14	transmission	transmission	NOUN
fcis-31880	12	15	of	of	ADP
fcis-31880	12	16	information	information	NOUN
fcis-31880	12	17	and	and	CCONJ
fcis-31880	12	18	,	,	PUNCT
fcis-31880	12	19	in	in	ADP
fcis-31880	12	20	turn	turn	NOUN
fcis-31880	12	21	,	,	PUNCT
fcis-31880	12	22	affects	affect	VERB
fcis-31880	12	23	resource	resource	NOUN
fcis-31880	12	24	allocation	allocation	NOUN
fcis-31880	12	25	efficiency	efficiency	NOUN
fcis-31880	12	26	and	and	CCONJ
fcis-31880	12	27	risk	risk	NOUN
fcis-31880	12	28	pricing	pricing	NOUN
fcis-31880	12	29	.	.	PUNCT
fcis-31880	13	1	when	when	SCONJ
fcis-31880	13	2	it	it	PRON
fcis-31880	13	3	fails	fail	VERB
fcis-31880	13	4	,	,	PUNCT
fcis-31880	13	5	firms	firm	NOUN
fcis-31880	13	6	become	become	VERB
fcis-31880	13	7	more	more	ADV
fcis-31880	13	8	prone	prone	ADJ
fcis-31880	13	9	to	to	ADP
fcis-31880	13	10	earnings	earning	NOUN
fcis-31880	13	11	management	management	NOUN
fcis-31880	13	12	,	,	PUNCT
fcis-31880	13	13	heightened	heighten	VERB
fcis-31880	13	14	information	information	NOUN
fcis-31880	13	15	risk	risk	NOUN
fcis-31880	13	16	,	,	PUNCT
fcis-31880	13	17	fraud	fraud	NOUN
fcis-31880	13	18	,	,	PUNCT
fcis-31880	13	19	and	and	CCONJ
fcis-31880	13	20	stock	stock	NOUN
fcis-31880	13	21	price	price	NOUN
fcis-31880	13	22	crashes	crash	NOUN
fcis-31880	13	23	.	.	PUNCT
fcis-31880	14	1	internal	internal	ADJ
fcis-31880	14	2	control	control	NOUN
fcis-31880	14	3	deficiencies	deficiency	NOUN
fcis-31880	14	4	(	(	PUNCT
fcis-31880	14	5	icds	icd	NOUN
fcis-31880	14	6	)	)	PUNCT
fcis-31880	14	7	are	be	AUX
fcis-31880	14	8	associated	associate	VERB
fcis-31880	14	9	with	with	ADP
fcis-31880	14	10	lower	low	ADJ
fcis-31880	14	11	accounting	accounting	NOUN
fcis-31880	14	12	information	information	NOUN
fcis-31880	14	13	quality	quality	NOUN
fcis-31880	14	14	,	,	PUNCT
fcis-31880	14	15	greater	great	ADJ
fcis-31880	14	16	information	information	NOUN
fcis-31880	14	17	asymmetry	asymmetry	NOUN
fcis-31880	14	18	,	,	PUNCT
fcis-31880	14	19	and	and	CCONJ
fcis-31880	14	20	higher	high	ADJ
fcis-31880	14	21	financing	financing	NOUN
fcis-31880	14	22	costs	cost	NOUN
fcis-31880	14	23	and	and	CCONJ
fcis-31880	14	24	crash	crash	NOUN
fcis-31880	14	25	risk	risk	NOUN
fcis-31880	14	26	[	[	X
fcis-31880	14	27	1	1	NUM
fcis-31880	14	28	-	-	SYM
fcis-31880	14	29	2	2	NUM
fcis-31880	14	30	]	]	PUNCT
fcis-31880	14	31	.	.	PUNCT
fcis-31880	15	1	however	however	ADV
fcis-31880	15	2	,	,	PUNCT
fcis-31880	15	3	identifying	identify	VERB
fcis-31880	15	4	icds	icd	NOUN
fcis-31880	15	5	from	from	ADP
fcis-31880	15	6	postlisting	postliste	VERB
fcis-31880	15	7	disclosures	disclosure	NOUN
fcis-31880	15	8	or	or	CCONJ
fcis-31880	15	9	external	external	ADJ
fcis-31880	15	10	audit	audit	NOUN
fcis-31880	15	11	opinions	opinion	NOUN
fcis-31880	15	12	entails	entail	VERB
fcis-31880	15	13	latency	latency	NOUN
fcis-31880	15	14	,	,	PUNCT
fcis-31880	15	15	sparsity	sparsity	NOUN
fcis-31880	15	16	,	,	PUNCT
fcis-31880	15	17	and	and	CCONJ
fcis-31880	15	18	selective	selective	ADJ
fcis-31880	15	19	disclosure	disclosure	NOUN
fcis-31880	15	20	constraints	constraint	NOUN
fcis-31880	15	21	,	,	PUNCT
fcis-31880	15	22	limiting	limit	VERB
fcis-31880	15	23	forward	forward	ADV
fcis-31880	15	24	-	-	PUNCT
fcis-31880	15	25	looking	look	VERB
fcis-31880	15	26	prediction	prediction	NOUN
fcis-31880	15	27	useful	useful	ADJ
fcis-31880	15	28	for	for	ADP
fcis-31880	15	29	regulators	regulator	NOUN
fcis-31880	15	30	,	,	PUNCT
fcis-31880	15	31	auditors	auditor	NOUN
fcis-31880	15	32	,	,	PUNCT
fcis-31880	15	33	and	and	CCONJ
fcis-31880	15	34	investors	investor	NOUN
fcis-31880	15	35	.	.	PUNCT
fcis-31880	16	1	to	to	PART
fcis-31880	16	2	overcome	overcome	VERB
fcis-31880	16	3	the	the	DET
fcis-31880	16	4	twin	twin	ADJ
fcis-31880	16	5	bottlenecks	bottleneck	NOUN
fcis-31880	16	6	of	of	ADP
fcis-31880	16	7	sparse	sparse	ADJ
fcis-31880	16	8	icd	icd	PROPN
fcis-31880	16	9	positives	positive	NOUN
fcis-31880	16	10	and	and	CCONJ
fcis-31880	16	11	disclosure	disclosure	NOUN
fcis-31880	16	12	lags	lag	NOUN
fcis-31880	16	13	,	,	PUNCT
fcis-31880	16	14	this	this	DET
fcis-31880	16	15	study	study	NOUN
fcis-31880	16	16	uses	use	VERB
fcis-31880	16	17	ipo	ipo	NOUN
fcis-31880	16	18	rejection	rejection	NOUN
fcis-31880	16	19	outcomes	outcome	NOUN
fcis-31880	16	20	as	as	ADP
fcis-31880	16	21	proxy	proxy	ADJ
fcis-31880	16	22	labels	label	NOUN
fcis-31880	16	23	.	.	PUNCT
fcis-31880	17	1	under	under	ADP
fcis-31880	17	2	the	the	DET
fcis-31880	17	3	registration	registration	NOUN
fcis-31880	17	4	-	-	PUNCT
fcis-31880	17	5	based	base	VERB
fcis-31880	17	6	regime	regime	NOUN
fcis-31880	17	7	and	and	CCONJ
fcis-31880	17	8	routine	routine	ADJ
fcis-31880	17	9	regulatory	regulatory	ADJ
fcis-31880	17	10	inquiries	inquiry	NOUN
fcis-31880	17	11	,	,	PUNCT
fcis-31880	17	12	ipo	ipo	NOUN
fcis-31880	17	13	examination	examination	NOUN
fcis-31880	17	14	not	not	PART
fcis-31880	17	15	only	only	ADV
fcis-31880	17	16	emphasizes	emphasize	VERB
fcis-31880	17	17	the	the	DET
fcis-31880	17	18	conformity	conformity	NOUN
fcis-31880	17	19	of	of	ADP
fcis-31880	17	20	financial	financial	ADJ
fcis-31880	17	21	statements	statement	NOUN
fcis-31880	17	22	and	and	CCONJ
fcis-31880	17	23	the	the	DET
fcis-31880	17	24	completeness	completeness	NOUN
fcis-31880	17	25	of	of	ADP
fcis-31880	17	26	information	information	NOUN
fcis-31880	17	27	disclosure	disclosure	NOUN
fcis-31880	17	28	but	but	CCONJ
fcis-31880	17	29	also	also	ADV
fcis-31880	17	30	conducts	conduct	VERB
fcis-31880	17	31	multi	multi	ADJ
fcis-31880	17	32	-	-	ADJ
fcis-31880	17	33	round	round	ADJ
fcis-31880	17	34	inquiries	inquiry	NOUN
fcis-31880	17	35	and	and	CCONJ
fcis-31880	17	36	onsite	onsite	ADJ
fcis-31880	17	37	inspections	inspection	NOUN
fcis-31880	17	38	that	that	PRON
fcis-31880	17	39	penetrate	penetrate	VERB
fcis-31880	17	40	the	the	DET
fcis-31880	17	41	design	design	NOUN
fcis-31880	17	42	and	and	CCONJ
fcis-31880	17	43	execution	execution	NOUN
fcis-31880	17	44	of	of	ADP
fcis-31880	17	45	internal	internal	ADJ
fcis-31880	17	46	control	control	NOUN
fcis-31880	17	47	.	.	PUNCT
fcis-31880	18	1	ipo	ipo	NOUN
fcis-31880	18	2	rejection	rejection	NOUN
fcis-31880	18	3	therefore	therefore	ADV
fcis-31880	18	4	often	often	ADV
fcis-31880	18	5	maps	map	VERB
fcis-31880	18	6	to	to	ADP
fcis-31880	18	7	substantive	substantive	ADJ
fcis-31880	18	8	deficiencies	deficiency	NOUN
fcis-31880	18	9	in	in	ADP
fcis-31880	18	10	accounting	accounting	NOUN
fcis-31880	18	11	fundamentals	fundamental	NOUN
fcis-31880	18	12	,	,	PUNCT
fcis-31880	18	13	governance	governance	NOUN
fcis-31880	18	14	arrangements	arrangement	NOUN
fcis-31880	18	15	,	,	PUNCT
fcis-31880	18	16	and	and	CCONJ
fcis-31880	18	17	risk	risk	NOUN
fcis-31880	18	18	control	control	NOUN
fcis-31880	18	19	,	,	PUNCT
fcis-31880	18	20	and	and	CCONJ
fcis-31880	18	21	can	can	AUX
fcis-31880	18	22	be	be	AUX
fcis-31880	18	23	viewed	view	VERB
fcis-31880	18	24	as	as	ADP
fcis-31880	18	25	a	a	DET
fcis-31880	18	26	forward	forward	ADV
fcis-31880	18	27	-	-	PUNCT
fcis-31880	18	28	looking	look	VERB
fcis-31880	18	29	regulatory	regulatory	ADJ
fcis-31880	18	30	signal	signal	NOUN
fcis-31880	18	31	that	that	PRON
fcis-31880	18	32	characterizes	characterize	VERB
fcis-31880	18	33	internal	internal	ADJ
fcis-31880	18	34	-	-	PUNCT
fcis-31880	18	35	control	control	NOUN
fcis-31880	18	36	fragility	fragility	NOUN
fcis-31880	18	37	.	.	PUNCT
fcis-31880	19	1	compared	compare	VERB
fcis-31880	19	2	with	with	ADP
fcis-31880	19	3	icd	icd	PROPN
fcis-31880	19	4	reports	report	NOUN
fcis-31880	19	5	disclosed	disclose	VERB
fcis-31880	19	6	only	only	ADV
fcis-31880	19	7	after	after	ADP
fcis-31880	19	8	listing	list	VERB
fcis-31880	19	9	,	,	PUNCT
fcis-31880	19	10	this	this	DET
fcis-31880	19	11	proxy	proxy	ADJ
fcis-31880	19	12	label	label	NOUN
fcis-31880	19	13	offers	offer	VERB
fcis-31880	19	14	greater	great	ADJ
fcis-31880	19	15	observability	observability	NOUN
fcis-31880	19	16	,	,	PUNCT
fcis-31880	19	17	earlier	early	ADV
fcis-31880	19	18	timing	timing	NOUN
fcis-31880	19	19	,	,	PUNCT
fcis-31880	19	20	and	and	CCONJ
fcis-31880	19	21	broader	broad	ADJ
fcis-31880	19	22	coverage	coverage	NOUN
fcis-31880	19	23	.	.	PUNCT
fcis-31880	20	1	it	it	PRON
fcis-31880	20	2	substantially	substantially	ADV
fcis-31880	20	3	expands	expand	VERB
fcis-31880	20	4	the	the	DET
fcis-31880	20	5	number	number	NOUN
fcis-31880	20	6	of	of	ADP
fcis-31880	20	7	positive	positive	ADJ
fcis-31880	20	8	-	-	PUNCT
fcis-31880	20	9	class	class	NOUN
fcis-31880	20	10	observations	observation	NOUN
fcis-31880	20	11	and	and	CCONJ
fcis-31880	20	12	mitigates	mitigate	NOUN
fcis-31880	20	13	undertraining	undertraine	VERB
fcis-31880	20	14	induced	induce	VERB
fcis-31880	20	15	by	by	ADP
fcis-31880	20	16	the	the	DET
fcis-31880	20	17	scarcity	scarcity	NOUN
fcis-31880	20	18	of	of	ADP
fcis-31880	20	19	severe	severe	ADJ
fcis-31880	20	20	icd	icd	PROPN
fcis-31880	20	21	cases	case	NOUN
fcis-31880	20	22	.	.	PUNCT
fcis-31880	21	1	this	this	DET
fcis-31880	21	2	study	study	NOUN
fcis-31880	21	3	introduces	introduce	VERB
fcis-31880	21	4	ipo	ipo	NOUN
fcis-31880	21	5	-	-	PUNCT
fcis-31880	21	6	rejected	reject	VERB
fcis-31880	21	7	firms	firm	NOUN
fcis-31880	21	8	as	as	SCONJ
fcis-31880	21	9	proxy	proxy	NOUN
fcis-31880	21	10	labels	label	NOUN
fcis-31880	21	11	to	to	PART
fcis-31880	21	12	alleviate	alleviate	VERB
fcis-31880	21	13	positive	positive	ADJ
fcis-31880	21	14	-	-	PUNCT
fcis-31880	21	15	class	class	NOUN
fcis-31880	21	16	scarcity	scarcity	NOUN
fcis-31880	21	17	and	and	CCONJ
fcis-31880	21	18	builds	build	VERB
fcis-31880	21	19	an	an	DET
fcis-31880	21	20	icd	icd	PROPN
fcis-31880	21	21	prediction	prediction	NOUN
fcis-31880	21	22	model	model	NOUN
fcis-31880	21	23	.	.	PUNCT
fcis-31880	22	1	out	out	ADP
fcis-31880	22	2	-	-	PUNCT
fcis-31880	22	3	of	of	ADP
fcis-31880	22	4	-	-	PUNCT
fcis-31880	22	5	sample	sample	NOUN
fcis-31880	22	6	evaluation	evaluation	NOUN
fcis-31880	22	7	on	on	ADP
fcis-31880	22	8	a	a	DET
fcis-31880	22	9	common	common	ADJ
fcis-31880	22	10	test	test	NOUN
fcis-31880	22	11	set	set	NOUN
fcis-31880	22	12	shows	show	VERB
fcis-31880	22	13	that	that	SCONJ
fcis-31880	22	14	incorporating	incorporate	VERB
fcis-31880	22	15	ipo	ipo	NOUN
fcis-31880	22	16	-	-	PUNCT
fcis-31880	22	17	rejected	reject	VERB
fcis-31880	22	18	cases	case	NOUN
fcis-31880	22	19	improves	improve	VERB
fcis-31880	22	20	performance	performance	NOUN
fcis-31880	22	21	relative	relative	ADJ
fcis-31880	22	22	to	to	ADP
fcis-31880	22	23	the	the	DET
fcis-31880	22	24	baseline	baseline	NOUN
fcis-31880	22	25	:	:	PUNCT
fcis-31880	22	26	pr	pr	NOUN
fcis-31880	22	27	-	-	PUNCT
fcis-31880	22	28	auc	auc	NOUN
fcis-31880	22	29	rises	rise	NOUN
fcis-31880	22	30	by	by	ADP
fcis-31880	22	31	22.78	22.78	NUM
fcis-31880	22	32	%	%	NOUN
fcis-31880	22	33	and	and	CCONJ
fcis-31880	22	34	rocauc	rocauc	NOUN
fcis-31880	22	35	by	by	ADP
fcis-31880	22	36	4.52	4.52	NUM
fcis-31880	22	37	%	%	NOUN
fcis-31880	22	38	.	.	PUNCT
fcis-31880	23	1	building	build	VERB
fcis-31880	23	2	on	on	ADP
fcis-31880	23	3	this	this	PRON
fcis-31880	23	4	,	,	PUNCT
fcis-31880	23	5	the	the	DET
fcis-31880	23	6	optimal	optimal	ADJ
fcis-31880	23	7	model	model	NOUN
fcis-31880	23	8	from	from	ADP
fcis-31880	23	9	a	a	DET
fcis-31880	23	10	full	full	ADJ
fcis-31880	23	11	-	-	PUNCT
fcis-31880	23	12	parameter	parameter	NOUN
fcis-31880	23	13	search	search	NOUN
fcis-31880	23	14	further	far	ADV
fcis-31880	23	15	improves	improve	VERB
fcis-31880	23	16	pr	pr	NOUN
fcis-31880	23	17	-	-	PUNCT
fcis-31880	23	18	auc	auc	NOUN
fcis-31880	23	19	by	by	ADP
fcis-31880	23	20	24.05	24.05	NUM
fcis-31880	23	21	%	%	NOUN
fcis-31880	23	22	and	and	CCONJ
fcis-31880	23	23	roc	roc	NOUN
fcis-31880	23	24	-	-	PUNCT
fcis-31880	23	25	auc	auc	NOUN
fcis-31880	23	26	by	by	ADP
fcis-31880	23	27	5.32	5.32	NUM
fcis-31880	23	28	%	%	NOUN
fcis-31880	23	29	over	over	ADP
fcis-31880	23	30	the	the	DET
fcis-31880	23	31	baseline	baseline	NOUN
fcis-31880	23	32	.	.	PUNCT
fcis-31880	24	1	at	at	ADP
fcis-31880	24	2	fixed	fix	VERB
fcis-31880	24	3	thresholds	threshold	NOUN
fcis-31880	24	4	,	,	PUNCT
fcis-31880	24	5	f1	f1	NOUN
fcis-31880	24	6	,	,	PUNCT
fcis-31880	24	7	precision	precision	NOUN
fcis-31880	24	8	,	,	PUNCT
fcis-31880	24	9	and	and	CCONJ
fcis-31880	24	10	recall	recall	NOUN
fcis-31880	24	11	increase	increase	NOUN
fcis-31880	24	12	concurrently	concurrently	ADV
fcis-31880	24	13	,	,	PUNCT
fcis-31880	24	14	implying	imply	VERB
fcis-31880	24	15	higher	high	ADJ
fcis-31880	24	16	coverage	coverage	NOUN
fcis-31880	24	17	while	while	SCONJ
fcis-31880	24	18	maintaining	maintain	VERB
fcis-31880	24	19	precision	precision	NOUN
fcis-31880	24	20	.	.	PUNCT
fcis-31880	25	1	overall	overall	ADV
fcis-31880	25	2	,	,	PUNCT
fcis-31880	25	3	both	both	CCONJ
fcis-31880	25	4	the	the	DET
fcis-31880	25	5	ipo	ipo	NOUN
fcis-31880	25	6	-	-	PUNCT
fcis-31880	25	7	tuned	tune	VERB
fcis-31880	25	8	and	and	CCONJ
fcis-31880	25	9	full	full	ADJ
fcis-31880	25	10	-	-	PUNCT
fcis-31880	25	11	parameter	parameter	NOUN
fcis-31880	25	12	models	model	NOUN
fcis-31880	25	13	outperform	outperform	VERB
fcis-31880	25	14	the	the	DET
fcis-31880	25	15	baseline	baseline	NOUN
fcis-31880	25	16	in	in	ADP
fcis-31880	25	17	ranking	rank	VERB
fcis-31880	25	18	quality	quality	NOUN
fcis-31880	25	19	and	and	CCONJ
fcis-31880	25	20	threshold	threshold	NOUN
fcis-31880	25	21	performance	performance	NOUN
fcis-31880	25	22	,	,	PUNCT
fcis-31880	25	23	with	with	ADP
fcis-31880	25	24	the	the	DET
fcis-31880	25	25	full	full	ADJ
fcis-31880	25	26	-	-	PUNCT
fcis-31880	25	27	parameter	parameter	NOUN
fcis-31880	25	28	model	model	NOUN
fcis-31880	25	29	exhibiting	exhibit	VERB
fcis-31880	25	30	the	the	DET
fcis-31880	25	31	best	good	ADJ
fcis-31880	25	32	robustness	robustness	NOUN
fcis-31880	25	33	and	and	CCONJ
fcis-31880	25	34	balance	balance	NOUN
fcis-31880	25	35	.	.	PUNCT
fcis-31880	26	1	the	the	DET
fcis-31880	26	2	main	main	ADJ
fcis-31880	26	3	contribution	contribution	NOUN
fcis-31880	26	4	is	be	AUX
fcis-31880	26	5	a	a	DET
fcis-31880	26	6	forward	forward	ADV
fcis-31880	26	7	-	-	PUNCT
fcis-31880	26	8	looking	look	VERB
fcis-31880	26	9	icd	icd	NOUN
fcis-31880	26	10	prediction	prediction	NOUN
fcis-31880	26	11	framework	framework	NOUN
fcis-31880	26	12	that	that	PRON
fcis-31880	26	13	marries	marry	VERB
fcis-31880	26	14	institutional	institutional	ADJ
fcis-31880	26	15	context	context	NOUN
fcis-31880	26	16	with	with	ADP
fcis-31880	26	17	methodological	methodological	ADJ
fcis-31880	26	18	innovation	innovation	NOUN
fcis-31880	26	19	.	.	PUNCT
fcis-31880	27	1	relative	relative	ADJ
fcis-31880	27	2	to	to	ADP
fcis-31880	27	3	prior	prior	ADJ
fcis-31880	27	4	work	work	NOUN
fcis-31880	27	5	—	—	PUNCT
fcis-31880	27	6	for	for	ADP
fcis-31880	27	7	example	example	NOUN
fcis-31880	27	8	,	,	PUNCT
fcis-31880	27	9	liu	liu	PROPN
fcis-31880	27	10	and	and	CCONJ
fcis-31880	27	11	lin	lin	PROPN
fcis-31880	27	12	(	(	PUNCT
fcis-31880	27	13	2024	2024	NUM
fcis-31880	27	14	)	)	PUNCT
fcis-31880	28	1	[	[	X
fcis-31880	28	2	3	3	NUM
fcis-31880	28	3	]	]	PUNCT
fcis-31880	28	4	,	,	PUNCT
fcis-31880	28	5	which	which	PRON
fcis-31880	28	6	highlights	highlight	VERB
fcis-31880	28	7	the	the	DET
fcis-31880	28	8	advantages	advantage	NOUN
fcis-31880	28	9	of	of	ADP
fcis-31880	28	10	deep	deep	ADJ
fcis-31880	28	11	learning	learning	NOUN
fcis-31880	28	12	over	over	ADP
fcis-31880	28	13	logit	logit	NOUN
fcis-31880	28	14	by	by	ADP
fcis-31880	28	15	emphasizing	emphasize	VERB
fcis-31880	28	16	structural	structural	ADJ
fcis-31880	28	17	specification	specification	NOUN
fcis-31880	28	18	and	and	CCONJ
fcis-31880	28	19	predictive	predictive	ADJ
fcis-31880	28	20	accuracy	accuracy	NOUN
fcis-31880	28	21	—	—	PUNCT
fcis-31880	28	22	this	this	DET
fcis-31880	28	23	study	study	NOUN
fcis-31880	28	24	takes	take	VERB
fcis-31880	28	25	an	an	DET
fcis-31880	28	26	institutional	institutional	ADJ
fcis-31880	28	27	perspective	perspective	NOUN
fcis-31880	28	28	by	by	ADP
fcis-31880	28	29	converting	convert	VERB
fcis-31880	28	30	ipo	ipo	NOUN
fcis-31880	28	31	rejection	rejection	NOUN
fcis-31880	28	32	outcomes	outcome	NOUN
fcis-31880	28	33	into	into	ADP
fcis-31880	28	34	proxy	proxy	ADJ
fcis-31880	28	35	labels	label	NOUN
fcis-31880	28	36	for	for	ADP
fcis-31880	28	37	icds	icd	NOUN
fcis-31880	28	38	and	and	CCONJ
fcis-31880	28	39	implementing	implement	VERB
fcis-31880	28	40	a	a	DET
fcis-31880	28	41	“	"	PUNCT
fcis-31880	28	42	proxy	proxy	NOUN
fcis-31880	28	43	in	in	ADP
fcis-31880	28	44	training	training	NOUN
fcis-31880	28	45	,	,	PUNCT
fcis-31880	28	46	truth	truth	NOUN
fcis-31880	28	47	in	in	ADP
fcis-31880	28	48	evaluation	evaluation	NOUN
fcis-31880	28	49	”	"	PUNCT
fcis-31880	28	50	design	design	NOUN
fcis-31880	28	51	.	.	PUNCT
fcis-31880	29	1	through	through	ADP
fcis-31880	29	2	weak	weak	ADJ
fcis-31880	29	3	labeling	labeling	NOUN
fcis-31880	29	4	and	and	CCONJ
fcis-31880	29	5	robust	robust	ADJ
fcis-31880	29	6	learning	learning	NOUN
fcis-31880	29	7	,	,	PUNCT
fcis-31880	29	8	this	this	DET
fcis-31880	29	9	design	design	NOUN
fcis-31880	29	10	alleviates	alleviate	VERB
fcis-31880	29	11	positiveclass	positiveclass	ADJ
fcis-31880	29	12	scarcity	scarcity	NOUN
fcis-31880	29	13	while	while	SCONJ
fcis-31880	29	14	controlling	control	VERB
fcis-31880	29	15	potential	potential	ADJ
fcis-31880	29	16	noise	noise	NOUN
fcis-31880	29	17	.	.	PUNCT
fcis-31880	30	1	the	the	DET
fcis-31880	30	2	study	study	NOUN
fcis-31880	30	3	provides	provide	VERB
fcis-31880	30	4	an	an	DET
fcis-31880	30	5	operational	operational	ADJ
fcis-31880	30	6	quantitative	quantitative	ADJ
fcis-31880	30	7	tool	tool	NOUN
fcis-31880	30	8	to	to	PART
fcis-31880	30	9	better	well	ADV
fcis-31880	30	10	target	target	VERB
fcis-31880	30	11	regulatory	regulatory	ADJ
fcis-31880	30	12	inquiries	inquiry	NOUN
fcis-31880	30	13	,	,	PUNCT
fcis-31880	30	14	inform	inform	VERB
fcis-31880	30	15	audit	audit	NOUN
fcis-31880	30	16	-	-	PUNCT
fcis-31880	30	17	procedure	procedure	NOUN
fcis-31880	30	18	design	design	NOUN
fcis-31880	30	19	,	,	PUNCT
fcis-31880	30	20	and	and	CCONJ
fcis-31880	30	21	support	support	NOUN
fcis-31880	30	22	firms	firm	NOUN
fcis-31880	30	23	’	'	PUNCT
fcis-31880	30	24	internal	internal	ADJ
fcis-31880	30	25	control	control	NOUN
fcis-31880	30	26	self	self	NOUN
fcis-31880	30	27	-	-	PUNCT
fcis-31880	30	28	assessments	assessment	NOUN
fcis-31880	30	29	.	.	PUNCT
fcis-31880	31	1	the	the	DET
fcis-31880	31	2	remainder	remainder	NOUN
fcis-31880	31	3	of	of	ADP
fcis-31880	31	4	the	the	DET
fcis-31880	31	5	paper	paper	NOUN
fcis-31880	31	6	is	be	AUX
fcis-31880	31	7	organized	organize	VERB
fcis-31880	31	8	as	as	SCONJ
fcis-31880	31	9	follows	follow	VERB
fcis-31880	31	10	.	.	PUNCT
fcis-31880	32	1	section	section	NOUN
fcis-31880	32	2	2	2	NUM
fcis-31880	32	3	reviews	review	VERB
fcis-31880	32	4	the	the	DET
fcis-31880	32	5	literature	literature	NOUN
fcis-31880	32	6	.	.	PUNCT
fcis-31880	33	1	section	section	NOUN
fcis-31880	33	2	3	3	NUM
fcis-31880	33	3	presents	present	VERB
fcis-31880	33	4	the	the	DET
fcis-31880	33	5	institutional	institutional	ADJ
fcis-31880	33	6	background	background	NOUN
fcis-31880	33	7	.	.	PUNCT
fcis-31880	34	1	section	section	NOUN
fcis-31880	34	2	4	4	NUM
fcis-31880	34	3	develops	develop	VERB
fcis-31880	34	4	the	the	DET
fcis-31880	34	5	icd	icd	PROPN
fcis-31880	34	6	prediction	prediction	NOUN
fcis-31880	34	7	model	model	NOUN
fcis-31880	34	8	.	.	PUNCT
fcis-31880	35	1	section	section	NOUN
fcis-31880	35	2	5	5	NUM
fcis-31880	35	3	describes	describe	VERB
fcis-31880	35	4	the	the	DET
fcis-31880	35	5	sample	sample	NOUN
fcis-31880	35	6	and	and	CCONJ
fcis-31880	35	7	reports	report	VERB
fcis-31880	35	8	descriptive	descriptive	ADJ
fcis-31880	35	9	statistics	statistic	NOUN
fcis-31880	35	10	.	.	PUNCT
fcis-31880	36	1	section	section	NOUN
fcis-31880	36	2	6	6	NUM
fcis-31880	36	3	evaluates	evaluate	VERB
fcis-31880	36	4	model	model	NOUN
fcis-31880	36	5	performance	performance	NOUN
fcis-31880	36	6	.	.	PUNCT
fcis-31880	37	1	section	section	NOUN
fcis-31880	37	2	7	7	NUM
fcis-31880	37	3	concludes	conclude	VERB
fcis-31880	37	4	.	.	PUNCT
fcis-31880	38	1	2	2	X
fcis-31880	38	2	.	.	X
fcis-31880	38	3	literature	literature	NOUN
fcis-31880	38	4	review	review	PROPN
fcis-31880	38	5	as	as	ADP
fcis-31880	38	6	a	a	DET
fcis-31880	38	7	core	core	NOUN
fcis-31880	38	8	governance	governance	NOUN
fcis-31880	38	9	mechanism	mechanism	NOUN
fcis-31880	38	10	,	,	PUNCT
fcis-31880	38	11	internal	internal	ADJ
fcis-31880	38	12	control	control	NOUN
fcis-31880	38	13	reshapes	reshape	VERB
fcis-31880	38	14	the	the	DET
fcis-31880	38	15	production	production	NOUN
fcis-31880	38	16	,	,	PUNCT
fcis-31880	38	17	transmission	transmission	NOUN
fcis-31880	38	18	,	,	PUNCT
fcis-31880	38	19	and	and	CCONJ
fcis-31880	38	20	use	use	NOUN
fcis-31880	38	21	of	of	ADP
fcis-31880	38	22	corporate	corporate	ADJ
fcis-31880	38	23	information	information	NOUN
fcis-31880	38	24	through	through	ADP
fcis-31880	38	25	process	process	NOUN
fcis-31880	38	26	standardization	standardization	NOUN
fcis-31880	38	27	and	and	CCONJ
fcis-31880	38	28	the	the	DET
fcis-31880	38	29	allocation	allocation	NOUN
fcis-31880	38	30	of	of	ADP
fcis-31880	38	31	responsibilities	responsibility	NOUN
fcis-31880	38	32	.	.	PUNCT
fcis-31880	39	1	discussion	discussion	NOUN
fcis-31880	39	2	of	of	ADP
fcis-31880	39	3	its	its	PRON
fcis-31880	39	4	economic	economic	ADJ
fcis-31880	39	5	consequences	consequence	NOUN
fcis-31880	39	6	hinges	hinge	NOUN
fcis-31880	39	7	on	on	ADP
fcis-31880	39	8	establishing	establish	VERB
fcis-31880	39	9	a	a	DET
fcis-31880	39	10	measure	measure	NOUN
fcis-31880	39	11	of	of	ADP
fcis-31880	39	12	internal	internal	ADJ
fcis-31880	39	13	control	control	NOUN
fcis-31880	39	14	effectiveness	effectiveness	NOUN
fcis-31880	39	15	that	that	PRON
fcis-31880	39	16	is	be	AUX
fcis-31880	39	17	operable	operable	ADJ
fcis-31880	39	18	,	,	PUNCT
fcis-31880	39	19	comparable	comparable	ADJ
fcis-31880	39	20	,	,	PUNCT
fcis-31880	39	21	and	and	CCONJ
fcis-31880	39	22	32	32	NUM
fcis-31880	39	23	verifiable	verifiable	ADJ
fcis-31880	39	24	.	.	PUNCT
fcis-31880	40	1	against	against	ADP
fcis-31880	40	2	this	this	DET
fcis-31880	40	3	backdrop	backdrop	NOUN
fcis-31880	40	4	,	,	PUNCT
fcis-31880	40	5	this	this	DET
fcis-31880	40	6	study	study	NOUN
fcis-31880	40	7	first	first	ADV
fcis-31880	40	8	reviews	review	VERB
fcis-31880	40	9	the	the	DET
fcis-31880	40	10	mechanisms	mechanism	NOUN
fcis-31880	40	11	through	through	ADP
fcis-31880	40	12	which	which	PRON
fcis-31880	40	13	internal	internal	ADJ
fcis-31880	40	14	control	control	NOUN
fcis-31880	40	15	operates	operate	VERB
fcis-31880	40	16	and	and	CCONJ
fcis-31880	40	17	then	then	ADV
fcis-31880	40	18	assesses	assess	VERB
fcis-31880	40	19	the	the	DET
fcis-31880	40	20	existing	exist	VERB
fcis-31880	40	21	research	research	NOUN
fcis-31880	40	22	on	on	ADP
fcis-31880	40	23	effectiveness	effectiveness	NOUN
fcis-31880	40	24	measurement	measurement	NOUN
fcis-31880	40	25	.	.	PUNCT
fcis-31880	41	1	by	by	ADP
fcis-31880	41	2	shaping	shape	VERB
fcis-31880	41	3	firms	firm	NOUN
fcis-31880	41	4	’	’	PART
fcis-31880	41	5	information	information	NOUN
fcis-31880	41	6	production	production	NOUN
fcis-31880	41	7	and	and	CCONJ
fcis-31880	41	8	dissemination	dissemination	NOUN
fcis-31880	41	9	,	,	PUNCT
fcis-31880	41	10	internal	internal	ADJ
fcis-31880	41	11	control	control	NOUN
fcis-31880	41	12	continually	continually	ADV
fcis-31880	41	13	improves	improve	VERB
fcis-31880	41	14	the	the	DET
fcis-31880	41	15	information	information	NOUN
fcis-31880	41	16	environment	environment	NOUN
fcis-31880	41	17	.	.	PUNCT
fcis-31880	42	1	firms	firm	NOUN
fcis-31880	42	2	with	with	ADP
fcis-31880	42	3	internal	internal	ADJ
fcis-31880	42	4	control	control	NOUN
fcis-31880	42	5	deficiencies	deficiency	NOUN
fcis-31880	42	6	(	(	PUNCT
fcis-31880	42	7	icds	icd	NOUN
fcis-31880	42	8	)	)	PUNCT
fcis-31880	42	9	exhibit	exhibit	VERB
fcis-31880	42	10	poorer	poor	ADJ
fcis-31880	42	11	accrual	accrual	ADJ
fcis-31880	42	12	quality	quality	NOUN
fcis-31880	42	13	and	and	CCONJ
fcis-31880	42	14	a	a	DET
fcis-31880	42	15	stronger	strong	ADJ
fcis-31880	42	16	propensity	propensity	NOUN
fcis-31880	42	17	for	for	ADP
fcis-31880	42	18	earnings	earning	NOUN
fcis-31880	42	19	management[4	management[4	NOUN
fcis-31880	42	20	]	]	PUNCT
fcis-31880	42	21	,	,	PUNCT
fcis-31880	42	22	and	and	CCONJ
fcis-31880	42	23	they	they	PRON
fcis-31880	42	24	face	face	VERB
fcis-31880	42	25	elevated	elevated	ADJ
fcis-31880	42	26	risks	risk	NOUN
fcis-31880	42	27	of	of	ADP
fcis-31880	42	28	financial	financial	ADJ
fcis-31880	42	29	fraud	fraud	NOUN
fcis-31880	43	1	[	[	X
fcis-31880	43	2	1	1	NUM
fcis-31880	43	3	]	]	PUNCT
fcis-31880	43	4	.	.	PUNCT
fcis-31880	44	1	changes	change	NOUN
fcis-31880	44	2	in	in	ADP
fcis-31880	44	3	the	the	DET
fcis-31880	44	4	information	information	NOUN
fcis-31880	44	5	environment	environment	NOUN
fcis-31880	44	6	affect	affect	VERB
fcis-31880	44	7	analyst	analyst	NOUN
fcis-31880	44	8	coverage	coverage	NOUN
fcis-31880	44	9	and	and	CCONJ
fcis-31880	44	10	forecast	forecast	NOUN
fcis-31880	44	11	quality	quality	NOUN
fcis-31880	44	12	and	and	CCONJ
fcis-31880	44	13	are	be	AUX
fcis-31880	44	14	subsequently	subsequently	ADV
fcis-31880	44	15	reflected	reflect	VERB
fcis-31880	44	16	in	in	ADP
fcis-31880	44	17	pricing	pricing	NOUN
fcis-31880	44	18	in	in	ADP
fcis-31880	44	19	equity	equity	NOUN
fcis-31880	44	20	and	and	CCONJ
fcis-31880	44	21	debt	debt	NOUN
fcis-31880	44	22	markets	market	NOUN
fcis-31880	44	23	.	.	PUNCT
fcis-31880	45	1	in	in	ADP
fcis-31880	45	2	equity	equity	NOUN
fcis-31880	45	3	markets	market	NOUN
fcis-31880	45	4	,	,	PUNCT
fcis-31880	45	5	icds	icd	NOUN
fcis-31880	45	6	are	be	AUX
fcis-31880	45	7	positively	positively	ADV
fcis-31880	45	8	associated	associate	VERB
fcis-31880	45	9	with	with	ADP
fcis-31880	45	10	the	the	DET
fcis-31880	45	11	cost	cost	NOUN
fcis-31880	45	12	of	of	ADP
fcis-31880	45	13	equity	equity	NOUN
fcis-31880	45	14	,	,	PUNCT
fcis-31880	45	15	indicating	indicate	VERB
fcis-31880	45	16	that	that	SCONJ
fcis-31880	45	17	investors	investor	NOUN
fcis-31880	45	18	demand	demand	VERB
fcis-31880	45	19	higher	high	ADJ
fcis-31880	45	20	risk	risk	NOUN
fcis-31880	45	21	premia	premia	NOUN
fcis-31880	46	1	[	[	X
fcis-31880	46	2	5	5	NUM
fcis-31880	46	3	]	]	PUNCT
fcis-31880	46	4	,	,	PUNCT
fcis-31880	46	5	and	and	CCONJ
fcis-31880	46	6	they	they	PRON
fcis-31880	46	7	are	be	AUX
fcis-31880	46	8	an	an	DET
fcis-31880	46	9	important	important	ADJ
fcis-31880	46	10	driver	driver	NOUN
fcis-31880	46	11	of	of	ADP
fcis-31880	46	12	stock	stock	NOUN
fcis-31880	46	13	price	price	NOUN
fcis-31880	46	14	crash	crash	NOUN
fcis-31880	46	15	risk	risk	NOUN
fcis-31880	46	16	[	[	X
fcis-31880	46	17	6	6	NUM
fcis-31880	46	18	]	]	PUNCT
fcis-31880	46	19	.	.	PUNCT
fcis-31880	47	1	in	in	ADP
fcis-31880	47	2	debt	debt	NOUN
fcis-31880	47	3	markets	market	NOUN
fcis-31880	47	4	,	,	PUNCT
fcis-31880	47	5	costello	costello	PROPN
fcis-31880	47	6	and	and	CCONJ
fcis-31880	47	7	wittenberg	wittenberg	PROPN
fcis-31880	47	8	-	-	PUNCT
fcis-31880	47	9	moerman	moerman	PROPN
fcis-31880	47	10	(	(	PUNCT
fcis-31880	47	11	2011	2011	NUM
fcis-31880	47	12	)	)	PUNCT
fcis-31880	47	13	find	find	VERB
fcis-31880	47	14	that	that	SCONJ
fcis-31880	47	15	when	when	SCONJ
fcis-31880	47	16	firms	firm	NOUN
fcis-31880	47	17	report	report	VERB
fcis-31880	47	18	material	material	ADJ
fcis-31880	47	19	internal	internal	ADJ
fcis-31880	47	20	control	control	NOUN
fcis-31880	47	21	weaknesses	weakness	NOUN
fcis-31880	47	22	,	,	PUNCT
fcis-31880	47	23	lenders	lender	NOUN
fcis-31880	47	24	reduce	reduce	VERB
fcis-31880	47	25	reliance	reliance	NOUN
fcis-31880	47	26	on	on	ADP
fcis-31880	47	27	financial	financial	ADJ
fcis-31880	47	28	covenants	covenant	NOUN
fcis-31880	47	29	and	and	CCONJ
fcis-31880	47	30	performance	performance	NOUN
fcis-31880	47	31	pricing	pricing	NOUN
fcis-31880	47	32	and	and	CCONJ
fcis-31880	47	33	place	place	VERB
fcis-31880	47	34	greater	great	ADJ
fcis-31880	47	35	weight	weight	NOUN
fcis-31880	47	36	on	on	ADP
fcis-31880	47	37	collateral	collateral	NOUN
fcis-31880	47	38	and	and	CCONJ
fcis-31880	47	39	rating	rating	NOUN
fcis-31880	47	40	terms	term	NOUN
fcis-31880	47	41	,	,	PUNCT
fcis-31880	47	42	revealing	reveal	VERB
fcis-31880	47	43	a	a	DET
fcis-31880	47	44	contractual	contractual	ADJ
fcis-31880	47	45	substitution	substitution	NOUN
fcis-31880	47	46	in	in	ADP
fcis-31880	47	47	response	response	NOUN
fcis-31880	47	48	to	to	ADP
fcis-31880	47	49	information	information	NOUN
fcis-31880	47	50	risk	risk	NOUN
fcis-31880	48	1	[	[	X
fcis-31880	48	2	7	7	NUM
fcis-31880	48	3	]	]	PUNCT
fcis-31880	48	4	.	.	PUNCT
fcis-31880	49	1	external	external	ADJ
fcis-31880	49	2	governance	governance	NOUN
fcis-31880	49	3	and	and	CCONJ
fcis-31880	49	4	market	market	NOUN
fcis-31880	49	5	conditions	condition	NOUN
fcis-31880	49	6	can	can	AUX
fcis-31880	49	7	moderate	moderate	VERB
fcis-31880	49	8	these	these	DET
fcis-31880	49	9	effects	effect	NOUN
fcis-31880	49	10	:	:	PUNCT
fcis-31880	49	11	institutional	institutional	ADJ
fcis-31880	49	12	investor	investor	NOUN
fcis-31880	49	13	monitoring	monitoring	NOUN
fcis-31880	49	14	,	,	PUNCT
fcis-31880	49	15	industry	industry	NOUN
fcis-31880	49	16	competition	competition	NOUN
fcis-31880	49	17	,	,	PUNCT
fcis-31880	49	18	and	and	CCONJ
fcis-31880	49	19	high	high	ADJ
fcis-31880	49	20	-	-	PUNCT
fcis-31880	49	21	quality	quality	NOUN
fcis-31880	49	22	auditing	auditing	NOUN
fcis-31880	49	23	mitigate	mitigate	VERB
fcis-31880	49	24	the	the	DET
fcis-31880	49	25	negative	negative	ADJ
fcis-31880	49	26	impact	impact	NOUN
fcis-31880	49	27	of	of	ADP
fcis-31880	49	28	icds	icd	NOUN
fcis-31880	49	29	through	through	ADP
fcis-31880	49	30	shareholder	shareholder	NOUN
fcis-31880	49	31	action	action	NOUN
fcis-31880	49	32	,	,	PUNCT
fcis-31880	49	33	market	market	NOUN
fcis-31880	49	34	discipline	discipline	NOUN
fcis-31880	49	35	,	,	PUNCT
fcis-31880	49	36	and	and	CCONJ
fcis-31880	49	37	professional	professional	ADJ
fcis-31880	49	38	oversight	oversight	NOUN
fcis-31880	49	39	,	,	PUNCT
fcis-31880	49	40	respectively	respectively	ADV
fcis-31880	49	41	.	.	PUNCT
fcis-31880	50	1	in	in	ADP
fcis-31880	50	2	short	short	ADJ
fcis-31880	50	3	,	,	PUNCT
fcis-31880	50	4	internal	internal	ADJ
fcis-31880	50	5	control	control	NOUN
fcis-31880	50	6	quality	quality	NOUN
fcis-31880	50	7	affects	affect	VERB
fcis-31880	50	8	capital	capital	NOUN
fcis-31880	50	9	and	and	CCONJ
fcis-31880	50	10	debt	debt	NOUN
fcis-31880	50	11	markets	market	NOUN
fcis-31880	50	12	through	through	ADP
fcis-31880	50	13	the	the	DET
fcis-31880	50	14	mechanism	mechanism	NOUN
fcis-31880	50	15	of	of	ADP
fcis-31880	50	16	reducing	reduce	VERB
fcis-31880	50	17	information	information	NOUN
fcis-31880	50	18	noise	noise	NOUN
fcis-31880	50	19	,	,	PUNCT
fcis-31880	50	20	reshaping	reshape	VERB
fcis-31880	50	21	external	external	ADJ
fcis-31880	50	22	oversight	oversight	NOUN
fcis-31880	50	23	,	,	PUNCT
fcis-31880	50	24	and	and	CCONJ
fcis-31880	50	25	altering	alter	VERB
fcis-31880	50	26	pricing	pricing	NOUN
fcis-31880	50	27	and	and	CCONJ
fcis-31880	50	28	contracting	contracting	NOUN
fcis-31880	50	29	structures	structure	NOUN
fcis-31880	50	30	,	,	PUNCT
fcis-31880	50	31	with	with	ADP
fcis-31880	50	32	pronounced	pronounce	VERB
fcis-31880	50	33	heterogeneity	heterogeneity	NOUN
fcis-31880	50	34	across	across	ADP
fcis-31880	50	35	settings	setting	NOUN
fcis-31880	50	36	such	such	ADJ
fcis-31880	50	37	as	as	ADP
fcis-31880	50	38	the	the	DET
fcis-31880	50	39	strength	strength	NOUN
fcis-31880	50	40	of	of	ADP
fcis-31880	50	41	external	external	ADJ
fcis-31880	50	42	monitoring	monitoring	NOUN
fcis-31880	50	43	,	,	PUNCT
fcis-31880	50	44	media	medium	NOUN
fcis-31880	50	45	and	and	CCONJ
fcis-31880	50	46	analyst	analyst	NOUN
fcis-31880	50	47	attention	attention	NOUN
fcis-31880	50	48	,	,	PUNCT
fcis-31880	50	49	and	and	CCONJ
fcis-31880	50	50	underwriter	underwriter	NOUN
fcis-31880	50	51	reputation	reputation	NOUN
fcis-31880	50	52	.	.	PUNCT
fcis-31880	51	1	as	as	ADP
fcis-31880	51	2	an	an	DET
fcis-31880	51	3	embedded	embed	VERB
fcis-31880	51	4	organizational	organizational	ADJ
fcis-31880	51	5	system	system	NOUN
fcis-31880	51	6	,	,	PUNCT
fcis-31880	51	7	internal	internal	ADJ
fcis-31880	51	8	control	control	NOUN
fcis-31880	51	9	influences	influence	VERB
fcis-31880	51	10	“	"	PUNCT
fcis-31880	51	11	real	real	ADJ
fcis-31880	51	12	-	-	PUNCT
fcis-31880	51	13	side	side	NOUN
fcis-31880	51	14	”	"	PUNCT
fcis-31880	51	15	decisions	decision	NOUN
fcis-31880	51	16	in	in	ADP
fcis-31880	51	17	operations	operation	NOUN
fcis-31880	51	18	,	,	PUNCT
fcis-31880	51	19	investment	investment	NOUN
fcis-31880	51	20	,	,	PUNCT
fcis-31880	51	21	and	and	CCONJ
fcis-31880	51	22	cost	cost	NOUN
fcis-31880	51	23	management	management	NOUN
fcis-31880	51	24	via	via	ADP
fcis-31880	51	25	process	process	NOUN
fcis-31880	51	26	standardization	standardization	NOUN
fcis-31880	51	27	and	and	CCONJ
fcis-31880	51	28	authority	authority	NOUN
fcis-31880	51	29	allocation	allocation	NOUN
fcis-31880	51	30	.	.	PUNCT
fcis-31880	52	1	at	at	ADP
fcis-31880	52	2	the	the	DET
fcis-31880	52	3	operational	operational	ADJ
fcis-31880	52	4	level	level	NOUN
fcis-31880	52	5	,	,	PUNCT
fcis-31880	52	6	icds	icd	NOUN
fcis-31880	52	7	heighten	heighten	VERB
fcis-31880	52	8	internal	internal	ADJ
fcis-31880	52	9	information	information	NOUN
fcis-31880	52	10	noise	noise	NOUN
fcis-31880	52	11	and	and	CCONJ
fcis-31880	52	12	agency	agency	NOUN
fcis-31880	52	13	frictions	friction	NOUN
fcis-31880	52	14	,	,	PUNCT
fcis-31880	52	15	undermining	undermine	VERB
fcis-31880	52	16	process	process	NOUN
fcis-31880	52	17	and	and	CCONJ
fcis-31880	52	18	cash	cash	NOUN
fcis-31880	52	19	-	-	PUNCT
fcis-31880	52	20	conversion	conversion	NOUN
fcis-31880	52	21	efficiency	efficiency	NOUN
fcis-31880	52	22	.	.	PUNCT
fcis-31880	53	1	relative	relative	ADJ
fcis-31880	53	2	to	to	ADP
fcis-31880	53	3	financialreporting	financialreporte	VERB
fcis-31880	53	4	internal	internal	ADJ
fcis-31880	53	5	control	control	NOUN
fcis-31880	53	6	alone	alone	ADV
fcis-31880	53	7	,	,	PUNCT
fcis-31880	53	8	operations	operation	NOUN
fcis-31880	53	9	-	-	PUNCT
fcis-31880	53	10	level	level	NOUN
fcis-31880	53	11	internal	internal	ADJ
fcis-31880	53	12	control	control	NOUN
fcis-31880	53	13	has	have	VERB
fcis-31880	53	14	a	a	DET
fcis-31880	53	15	larger	large	ADJ
fcis-31880	53	16	impact	impact	NOUN
fcis-31880	53	17	on	on	ADP
fcis-31880	53	18	firm	firm	ADJ
fcis-31880	53	19	performance	performance	NOUN
fcis-31880	53	20	[	[	X
fcis-31880	53	21	8	8	NUM
fcis-31880	53	22	]	]	PUNCT
fcis-31880	53	23	.	.	PUNCT
fcis-31880	54	1	following	follow	VERB
fcis-31880	54	2	remediation	remediation	NOUN
fcis-31880	54	3	of	of	ADP
fcis-31880	54	4	material	material	NOUN
fcis-31880	54	5	weaknesses	weakness	NOUN
fcis-31880	54	6	,	,	PUNCT
fcis-31880	54	7	operating	operating	NOUN
fcis-31880	54	8	efficiency	efficiency	NOUN
fcis-31880	54	9	improves	improve	VERB
fcis-31880	54	10	significantly	significantly	ADV
fcis-31880	54	11	,	,	PUNCT
fcis-31880	54	12	especially	especially	ADV
fcis-31880	54	13	in	in	ADP
fcis-31880	54	14	firms	firm	NOUN
fcis-31880	54	15	with	with	ADP
fcis-31880	54	16	higher	high	ADJ
fcis-31880	54	17	information	information	NOUN
fcis-31880	54	18	demand	demand	NOUN
fcis-31880	54	19	,	,	PUNCT
fcis-31880	54	20	more	more	ADV
fcis-31880	54	21	severe	severe	ADJ
fcis-31880	54	22	weaknesses	weakness	NOUN
fcis-31880	54	23	,	,	PUNCT
fcis-31880	54	24	and	and	CCONJ
fcis-31880	54	25	smaller	small	ADJ
fcis-31880	54	26	size	size	NOUN
fcis-31880	54	27	[	[	X
fcis-31880	54	28	9	9	NUM
fcis-31880	54	29	]	]	PUNCT
fcis-31880	54	30	.	.	PUNCT
fcis-31880	55	1	regarding	regard	VERB
fcis-31880	55	2	investment	investment	NOUN
fcis-31880	55	3	efficiency	efficiency	NOUN
fcis-31880	55	4	,	,	PUNCT
fcis-31880	55	5	weak	weak	ADJ
fcis-31880	55	6	internal	internal	ADJ
fcis-31880	55	7	control	control	NOUN
fcis-31880	55	8	exacerbates	exacerbate	VERB
fcis-31880	55	9	information	information	NOUN
fcis-31880	55	10	asymmetry	asymmetry	NOUN
fcis-31880	55	11	and	and	CCONJ
fcis-31880	55	12	governance	governance	NOUN
fcis-31880	55	13	failures	failure	NOUN
fcis-31880	55	14	,	,	PUNCT
fcis-31880	55	15	inducing	induce	VERB
fcis-31880	55	16	both	both	DET
fcis-31880	55	17	overand	overand	NOUN
fcis-31880	55	18	underinvestment	underinvestment	NOUN
fcis-31880	56	1	[	[	X
fcis-31880	56	2	10	10	NUM
fcis-31880	56	3	]	]	PUNCT
fcis-31880	56	4	.	.	PUNCT
fcis-31880	57	1	when	when	SCONJ
fcis-31880	57	2	icds	icd	NOUN
fcis-31880	57	3	relate	relate	VERB
fcis-31880	57	4	to	to	ADP
fcis-31880	57	5	capital	capital	NOUN
fcis-31880	57	6	expenditures	expenditure	NOUN
fcis-31880	57	7	,	,	PUNCT
fcis-31880	57	8	the	the	DET
fcis-31880	57	9	association	association	NOUN
fcis-31880	57	10	between	between	ADP
fcis-31880	57	11	future	future	ADJ
fcis-31880	57	12	cash	cash	NOUN
fcis-31880	57	13	flows	flow	NOUN
fcis-31880	57	14	and	and	CCONJ
fcis-31880	57	15	current	current	ADJ
fcis-31880	57	16	investment	investment	NOUN
fcis-31880	57	17	is	be	AUX
fcis-31880	57	18	systematically	systematically	ADV
fcis-31880	57	19	weakened	weaken	VERB
fcis-31880	57	20	,	,	PUNCT
fcis-31880	57	21	indicating	indicate	VERB
fcis-31880	57	22	control	control	NOUN
fcis-31880	57	23	failures	failure	NOUN
fcis-31880	57	24	over	over	ADP
fcis-31880	57	25	real	real	ADJ
fcis-31880	57	26	investment	investment	NOUN
fcis-31880	57	27	processes	process	NOUN
fcis-31880	57	28	.	.	PUNCT
fcis-31880	58	1	in	in	ADP
fcis-31880	58	2	evaluating	evaluate	VERB
fcis-31880	58	3	internal	internal	ADJ
fcis-31880	58	4	control	control	NOUN
fcis-31880	58	5	effectiveness	effectiveness	NOUN
fcis-31880	58	6	,	,	PUNCT
fcis-31880	58	7	u.s	u.s	PROPN
fcis-31880	58	8	.	.	PROPN
fcis-31880	58	9	research	research	NOUN
fcis-31880	58	10	commonly	commonly	ADV
fcis-31880	58	11	relies	rely	VERB
fcis-31880	58	12	on	on	ADP
fcis-31880	58	13	internal	internal	ADJ
fcis-31880	58	14	control	control	NOUN
fcis-31880	58	15	over	over	ADP
fcis-31880	58	16	financial	financial	ADJ
fcis-31880	58	17	reporting	reporting	NOUN
fcis-31880	58	18	assessments	assessment	NOUN
fcis-31880	58	19	and	and	CCONJ
fcis-31880	58	20	deficiency	deficiency	NOUN
fcis-31880	58	21	disclosures	disclosure	NOUN
fcis-31880	58	22	under	under	ADP
fcis-31880	58	23	section	section	NOUN
fcis-31880	58	24	404	404	NUM
fcis-31880	58	25	of	of	ADP
fcis-31880	58	26	the	the	DET
fcis-31880	58	27	sarbanes	sarbane	NOUN
fcis-31880	58	28	–	–	PUNCT
fcis-31880	58	29	oxley	oxley	ADJ
fcis-31880	58	30	act	act	NOUN
fcis-31880	58	31	(	(	PUNCT
fcis-31880	58	32	sox	sox	PROPN
fcis-31880	58	33	)	)	PUNCT
fcis-31880	58	34	as	as	ADP
fcis-31880	58	35	an	an	DET
fcis-31880	58	36	observable	observable	ADJ
fcis-31880	58	37	measure	measure	NOUN
fcis-31880	58	38	.	.	PUNCT
fcis-31880	59	1	based	base	VERB
fcis-31880	59	2	on	on	ADP
fcis-31880	59	3	this	this	PRON
fcis-31880	59	4	,	,	PUNCT
fcis-31880	59	5	doyle	doyle	PROPN
fcis-31880	59	6	et	et	PROPN
fcis-31880	59	7	al	al	PROPN
fcis-31880	59	8	.	.	PROPN
fcis-31880	60	1	(	(	PUNCT
fcis-31880	60	2	2007	2007	NUM
fcis-31880	60	3	)	)	PUNCT
fcis-31880	60	4	match	match	NOUN
fcis-31880	60	5	firms	firm	NOUN
fcis-31880	60	6	disclosing	disclose	VERB
fcis-31880	60	7	material	material	NOUN
fcis-31880	60	8	weaknesses	weakness	NOUN
fcis-31880	60	9	to	to	ADP
fcis-31880	60	10	peer	peer	NOUN
fcis-31880	60	11	characteristics	characteristic	NOUN
fcis-31880	60	12	and	and	CCONJ
fcis-31880	60	13	show	show	VERB
fcis-31880	60	14	that	that	SCONJ
fcis-31880	60	15	such	such	ADJ
fcis-31880	60	16	firms	firm	NOUN
fcis-31880	60	17	tend	tend	VERB
fcis-31880	60	18	to	to	PART
fcis-31880	60	19	be	be	AUX
fcis-31880	60	20	smaller	small	ADJ
fcis-31880	60	21	,	,	PUNCT
fcis-31880	60	22	younger	young	ADJ
fcis-31880	60	23	,	,	PUNCT
fcis-31880	60	24	financially	financially	ADV
fcis-31880	60	25	weaker	weak	ADJ
fcis-31880	60	26	,	,	PUNCT
fcis-31880	60	27	more	more	ADV
fcis-31880	60	28	complex	complex	ADJ
fcis-31880	60	29	,	,	PUNCT
fcis-31880	60	30	or	or	CCONJ
fcis-31880	60	31	undergoing	undergo	VERB
fcis-31880	60	32	restructuring	restructuring	NOUN
fcis-31880	60	33	—	—	PUNCT
fcis-31880	60	34	factors	factor	NOUN
fcis-31880	60	35	that	that	PRON
fcis-31880	60	36	correlate	correlate	VERB
fcis-31880	60	37	with	with	ADP
fcis-31880	60	38	control	control	NOUN
fcis-31880	60	39	weakness	weakness	NOUN
fcis-31880	60	40	[	[	X
fcis-31880	60	41	11	11	NUM
fcis-31880	60	42	]	]	PUNCT
fcis-31880	60	43	.	.	PUNCT
fcis-31880	61	1	before	before	SCONJ
fcis-31880	61	2	internal	internal	PROPN
fcis-31880	61	3	control	control	PROPN
fcis-31880	61	4	audits	audit	NOUN
fcis-31880	61	5	became	become	VERB
fcis-31880	61	6	mandatory	mandatory	ADJ
fcis-31880	61	7	,	,	PUNCT
fcis-31880	61	8	ashbaugh	ashbaugh	ADJ
fcis-31880	61	9	-	-	PUNCT
fcis-31880	61	10	skaife	skaife	NOUN
fcis-31880	61	11	et	et	PROPN
fcis-31880	61	12	al	al	PROPN
fcis-31880	61	13	.	.	PUNCT
fcis-31880	62	1	(	(	PUNCT
fcis-31880	62	2	2007	2007	NUM
fcis-31880	62	3	)	)	PUNCT
fcis-31880	62	4	examine	examine	VERB
fcis-31880	62	5	the	the	DET
fcis-31880	62	6	discovery	discovery	NOUN
fcis-31880	62	7	and	and	CCONJ
fcis-31880	62	8	disclosure	disclosure	NOUN
fcis-31880	62	9	of	of	ADP
fcis-31880	62	10	weaknesses	weakness	NOUN
fcis-31880	62	11	in	in	ADP
fcis-31880	62	12	the	the	DET
fcis-31880	62	13	pre	pre	ADJ
fcis-31880	62	14	-	-	ADJ
fcis-31880	62	15	mandate	mandate	ADJ
fcis-31880	62	16	period	period	NOUN
fcis-31880	62	17	and	and	CCONJ
fcis-31880	62	18	confirm	confirm	VERB
fcis-31880	62	19	that	that	PRON
fcis-31880	62	20	business	business	NOUN
fcis-31880	62	21	complexity	complexity	NOUN
fcis-31880	62	22	,	,	PUNCT
fcis-31880	62	23	organizational	organizational	ADJ
fcis-31880	62	24	change	change	NOUN
fcis-31880	62	25	,	,	PUNCT
fcis-31880	62	26	and	and	CCONJ
fcis-31880	62	27	accounting	accounting	NOUN
fcis-31880	62	28	risk	risk	NOUN
fcis-31880	62	29	increase	increase	VERB
fcis-31880	62	30	the	the	DET
fcis-31880	62	31	likelihood	likelihood	NOUN
fcis-31880	62	32	of	of	ADP
fcis-31880	62	33	icds	icd	NOUN
fcis-31880	62	34	;	;	PUNCT
fcis-31880	62	35	disclosure	disclosure	NOUN
fcis-31880	62	36	reflects	reflect	VERB
fcis-31880	62	37	not	not	PART
fcis-31880	62	38	only	only	ADV
fcis-31880	62	39	actual	actual	ADJ
fcis-31880	62	40	control	control	NOUN
fcis-31880	62	41	conditions	condition	NOUN
fcis-31880	62	42	but	but	CCONJ
fcis-31880	62	43	also	also	ADV
fcis-31880	62	44	managerial	managerial	ADJ
fcis-31880	62	45	incentives	incentive	NOUN
fcis-31880	62	46	and	and	CCONJ
fcis-31880	62	47	audit	audit	NOUN
fcis-31880	62	48	-	-	PUNCT
fcis-31880	62	49	supply	supply	NOUN
fcis-31880	62	50	constraints	constraint	NOUN
fcis-31880	62	51	[	[	X
fcis-31880	62	52	5	5	NUM
fcis-31880	62	53	]	]	PUNCT
fcis-31880	62	54	.	.	PUNCT
fcis-31880	63	1	compared	compare	VERB
fcis-31880	63	2	with	with	ADP
fcis-31880	63	3	the	the	DET
fcis-31880	63	4	sox	sox	PROPN
fcis-31880	63	5	404	404	NUM
fcis-31880	63	6	–	–	PUNCT
fcis-31880	63	7	centered	center	VERB
fcis-31880	63	8	u.s	u.s	PROPN
fcis-31880	63	9	.	.	PROPN
fcis-31880	63	10	approach	approach	NOUN
fcis-31880	63	11	,	,	PUNCT
fcis-31880	63	12	evaluation	evaluation	NOUN
fcis-31880	63	13	of	of	ADP
fcis-31880	63	14	internal	internal	ADJ
fcis-31880	63	15	control	control	NOUN
fcis-31880	63	16	effectiveness	effectiveness	NOUN
fcis-31880	63	17	in	in	ADP
fcis-31880	63	18	china	china	PROPN
fcis-31880	63	19	has	have	AUX
fcis-31880	63	20	evolved	evolve	VERB
fcis-31880	63	21	from	from	ADP
fcis-31880	63	22	early	early	ADJ
fcis-31880	63	23	“	"	PUNCT
fcis-31880	63	24	defect	defect	ADJ
fcis-31880	63	25	disclosure	disclosure	NOUN
fcis-31880	63	26	”	"	PUNCT
fcis-31880	63	27	toward	toward	ADP
fcis-31880	63	28	index	index	NOUN
fcis-31880	63	29	-	-	PUNCT
fcis-31880	63	30	based	base	VERB
fcis-31880	63	31	composite	composite	ADJ
fcis-31880	63	32	measures	measure	NOUN
fcis-31880	63	33	.	.	PUNCT
fcis-31880	64	1	lin	lin	PROPN
fcis-31880	64	2	et	et	PROPN
fcis-31880	64	3	al	al	PROPN
fcis-31880	64	4	.	.	PROPN
fcis-31880	65	1	(	(	PUNCT
fcis-31880	65	2	2014	2014	NUM
fcis-31880	65	3	)	)	PUNCT
fcis-31880	65	4	construct	construct	VERB
fcis-31880	65	5	an	an	DET
fcis-31880	65	6	outcomeoriented	outcomeoriente	VERB
fcis-31880	65	7	internal	internal	ADJ
fcis-31880	65	8	control	control	NOUN
fcis-31880	65	9	index	index	NOUN
fcis-31880	65	10	that	that	PRON
fcis-31880	65	11	refines	refine	VERB
fcis-31880	65	12	the	the	DET
fcis-31880	65	13	five	five	NUM
fcis-31880	65	14	objectives	objective	NOUN
fcis-31880	65	15	of	of	ADP
fcis-31880	65	16	the	the	DET
fcis-31880	65	17	basic	basic	ADJ
fcis-31880	65	18	internal	internal	ADJ
fcis-31880	65	19	control	control	NOUN
fcis-31880	65	20	norms	norm	NOUN
fcis-31880	65	21	into	into	ADP
fcis-31880	65	22	basic	basic	ADJ
fcis-31880	65	23	,	,	PUNCT
fcis-31880	65	24	operating	operating	NOUN
fcis-31880	65	25	,	,	PUNCT
fcis-31880	65	26	and	and	CCONJ
fcis-31880	65	27	strategic	strategic	ADJ
fcis-31880	65	28	layers	layer	NOUN
fcis-31880	65	29	and	and	CCONJ
fcis-31880	65	30	measures	measure	NOUN
fcis-31880	65	31	effectiveness	effectiveness	NOUN
fcis-31880	65	32	by	by	ADP
fcis-31880	65	33	goal	goal	NOUN
fcis-31880	65	34	attainment	attainment	NOUN
fcis-31880	66	1	[	[	X
fcis-31880	66	2	12	12	NUM
fcis-31880	66	3	]	]	PUNCT
fcis-31880	66	4	.	.	PUNCT
fcis-31880	67	1	lin	lin	PROPN
fcis-31880	67	2	et	et	PROPN
fcis-31880	67	3	al	al	PROPN
fcis-31880	67	4	.	.	PROPN
fcis-31880	68	1	(	(	PUNCT
fcis-31880	68	2	2016	2016	NUM
fcis-31880	68	3	)	)	PUNCT
fcis-31880	68	4	develop	develop	VERB
fcis-31880	68	5	a	a	DET
fcis-31880	68	6	disclosure	disclosure	NOUN
fcis-31880	68	7	-	-	PUNCT
fcis-31880	68	8	based	base	VERB
fcis-31880	68	9	index	index	NOUN
fcis-31880	68	10	by	by	ADP
fcis-31880	68	11	mapping	map	VERB
fcis-31880	68	12	disclosure	disclosure	NOUN
fcis-31880	68	13	items	item	NOUN
fcis-31880	68	14	to	to	ADP
fcis-31880	68	15	the	the	DET
fcis-31880	68	16	coso	coso	NOUN
fcis-31880	68	17	(	(	PUNCT
fcis-31880	68	18	2013	2013	NUM
fcis-31880	68	19	)	)	PUNCT
fcis-31880	68	20	and	and	CCONJ
fcis-31880	68	21	cosoerm	cosoerm	NOUN
fcis-31880	68	22	(	(	PUNCT
fcis-31880	68	23	2016	2016	NUM
fcis-31880	68	24	)	)	PUNCT
fcis-31880	68	25	frameworks	framework	NOUN
fcis-31880	68	26	,	,	PUNCT
fcis-31880	68	27	yielding	yield	VERB
fcis-31880	68	28	five	five	NUM
fcis-31880	68	29	first	first	ADJ
fcis-31880	68	30	-	-	PUNCT
fcis-31880	68	31	level	level	NOUN
fcis-31880	68	32	,	,	PUNCT
fcis-31880	68	33	thirty	thirty	NUM
fcis-31880	68	34	-	-	PUNCT
fcis-31880	68	35	one	one	NUM
fcis-31880	68	36	second	second	ADJ
fcis-31880	68	37	-	-	PUNCT
fcis-31880	68	38	level	level	NOUN
fcis-31880	68	39	,	,	PUNCT
fcis-31880	68	40	and	and	CCONJ
fcis-31880	68	41	eighty	eighty	NUM
fcis-31880	68	42	-	-	PUNCT
fcis-31880	68	43	seven	seven	NUM
fcis-31880	68	44	total	total	ADJ
fcis-31880	68	45	indicators	indicator	NOUN
fcis-31880	68	46	[	[	X
fcis-31880	68	47	13	13	NUM
fcis-31880	68	48	]	]	PUNCT
fcis-31880	68	49	.	.	PUNCT
fcis-31880	69	1	while	while	SCONJ
fcis-31880	69	2	disclosure	disclosure	NOUN
fcis-31880	69	3	-	-	PUNCT
fcis-31880	69	4	based	base	VERB
fcis-31880	69	5	and	and	CCONJ
fcis-31880	69	6	index	index	NOUN
fcis-31880	69	7	-	-	PUNCT
fcis-31880	69	8	based	base	VERB
fcis-31880	69	9	measures	measure	NOUN
fcis-31880	69	10	offer	offer	VERB
fcis-31880	69	11	an	an	DET
fcis-31880	69	12	operational	operational	ADJ
fcis-31880	69	13	foundation	foundation	NOUN
fcis-31880	69	14	for	for	ADP
fcis-31880	69	15	studying	study	VERB
fcis-31880	69	16	the	the	DET
fcis-31880	69	17	economic	economic	ADJ
fcis-31880	69	18	consequences	consequence	NOUN
fcis-31880	69	19	of	of	ADP
fcis-31880	69	20	internal	internal	ADJ
fcis-31880	69	21	control	control	NOUN
fcis-31880	69	22	,	,	PUNCT
fcis-31880	69	23	there	there	PRON
fcis-31880	69	24	remains	remain	VERB
fcis-31880	69	25	scope	scope	NOUN
fcis-31880	69	26	to	to	PART
fcis-31880	69	27	better	well	ADV
fcis-31880	69	28	capture	capture	VERB
fcis-31880	69	29	heterogeneity	heterogeneity	NOUN
fcis-31880	69	30	,	,	PUNCT
fcis-31880	69	31	nonlinear	nonlinear	ADJ
fcis-31880	69	32	relations	relation	NOUN
fcis-31880	69	33	,	,	PUNCT
fcis-31880	69	34	and	and	CCONJ
fcis-31880	69	35	the	the	DET
fcis-31880	69	36	integration	integration	NOUN
fcis-31880	69	37	of	of	ADP
fcis-31880	69	38	multi	multi	ADJ
fcis-31880	69	39	-	-	ADJ
fcis-31880	69	40	source	source	NOUN
fcis-31880	69	41	data	datum	NOUN
fcis-31880	69	42	.	.	PUNCT
fcis-31880	70	1	it	it	PRON
fcis-31880	70	2	is	be	AUX
fcis-31880	70	3	therefore	therefore	ADV
fcis-31880	70	4	valuable	valuable	ADJ
fcis-31880	70	5	to	to	PART
fcis-31880	70	6	advance	advance	VERB
fcis-31880	70	7	machine	machine	NOUN
fcis-31880	70	8	-	-	PUNCT
fcis-31880	70	9	learning	learning	NOUN
fcis-31880	70	10	–	–	PUNCT
fcis-31880	70	11	based	base	VERB
fcis-31880	70	12	icd	icd	NOUN
fcis-31880	70	13	prediction	prediction	NOUN
fcis-31880	70	14	models	model	NOUN
fcis-31880	70	15	that	that	PRON
fcis-31880	70	16	jointly	jointly	ADV
fcis-31880	70	17	emphasize	emphasize	VERB
fcis-31880	70	18	out	out	ADV
fcis-31880	70	19	-	-	PUNCT
fcis-31880	70	20	of	of	ADP
fcis-31880	70	21	-	-	PUNCT
fcis-31880	70	22	sample	sample	NOUN
fcis-31880	70	23	predictability	predictability	NOUN
fcis-31880	70	24	and	and	CCONJ
fcis-31880	70	25	causal	causal	ADJ
fcis-31880	70	26	identification	identification	NOUN
fcis-31880	70	27	,	,	PUNCT
fcis-31880	70	28	thereby	thereby	ADV
fcis-31880	70	29	verifying	verify	VERB
fcis-31880	70	30	and	and	CCONJ
fcis-31880	70	31	extending	extend	VERB
fcis-31880	70	32	both	both	CCONJ
fcis-31880	70	33	the	the	DET
fcis-31880	70	34	measurement	measurement	NOUN
fcis-31880	70	35	of	of	ADP
fcis-31880	70	36	internal	internal	ADJ
fcis-31880	70	37	control	control	NOUN
fcis-31880	70	38	effectiveness	effectiveness	NOUN
fcis-31880	70	39	and	and	CCONJ
fcis-31880	70	40	evidence	evidence	NOUN
fcis-31880	70	41	on	on	ADP
fcis-31880	70	42	its	its	PRON
fcis-31880	70	43	underlying	underlie	VERB
fcis-31880	70	44	mechanisms	mechanism	NOUN
fcis-31880	70	45	.	.	PUNCT
fcis-31880	71	1	3	3	X
fcis-31880	71	2	.	.	X
fcis-31880	71	3	institutional	institutional	ADJ
fcis-31880	71	4	background	background	NOUN
fcis-31880	71	5	china	china	PROPN
fcis-31880	71	6	’s	’s	PART
fcis-31880	71	7	capital	capital	NOUN
fcis-31880	71	8	market	market	NOUN
fcis-31880	71	9	has	have	AUX
fcis-31880	71	10	undergone	undergo	VERB
fcis-31880	71	11	gradual	gradual	ADJ
fcis-31880	71	12	reform	reform	NOUN
fcis-31880	71	13	from	from	ADP
fcis-31880	71	14	a	a	DET
fcis-31880	71	15	quota	quota	NOUN
fcis-31880	71	16	system	system	NOUN
fcis-31880	71	17	to	to	ADP
fcis-31880	71	18	an	an	DET
fcis-31880	71	19	approval	approval	NOUN
fcis-31880	71	20	-	-	PUNCT
fcis-31880	71	21	based	base	VERB
fcis-31880	71	22	ipo	ipo	NOUN
fcis-31880	71	23	regime	regime	NOUN
fcis-31880	71	24	and	and	CCONJ
fcis-31880	71	25	then	then	ADV
fcis-31880	71	26	to	to	ADP
fcis-31880	71	27	a	a	DET
fcis-31880	71	28	registration	registration	NOUN
fcis-31880	71	29	-	-	PUNCT
fcis-31880	71	30	based	base	VERB
fcis-31880	71	31	regime	regime	NOUN
fcis-31880	71	32	.	.	PUNCT
fcis-31880	72	1	the	the	DET
fcis-31880	72	2	regulatory	regulatory	ADJ
fcis-31880	72	3	logic	logic	NOUN
fcis-31880	72	4	has	have	AUX
fcis-31880	72	5	shifted	shift	VERB
fcis-31880	72	6	from	from	ADP
fcis-31880	72	7	administrative	administrative	ADJ
fcis-31880	72	8	gatekeeping	gatekeeping	NOUN
fcis-31880	72	9	at	at	ADP
fcis-31880	72	10	the	the	DET
fcis-31880	72	11	point	point	NOUN
fcis-31880	72	12	of	of	ADP
fcis-31880	72	13	entry	entry	NOUN
fcis-31880	72	14	to	to	ADP
fcis-31880	72	15	market	market	NOUN
fcis-31880	72	16	-	-	PUNCT
fcis-31880	72	17	based	base	VERB
fcis-31880	72	18	discipline	discipline	NOUN
fcis-31880	72	19	grounded	ground	VERB
fcis-31880	72	20	in	in	ADP
fcis-31880	72	21	sufficient	sufficient	ADJ
fcis-31880	72	22	,	,	PUNCT
fcis-31880	72	23	truthful	truthful	ADJ
fcis-31880	72	24	,	,	PUNCT
fcis-31880	72	25	and	and	CCONJ
fcis-31880	72	26	understandable	understandable	ADJ
fcis-31880	72	27	information	information	NOUN
fcis-31880	72	28	disclosure	disclosure	NOUN
fcis-31880	72	29	.	.	PUNCT
fcis-31880	73	1	the	the	DET
fcis-31880	73	2	earlier	early	ADJ
fcis-31880	73	3	phase	phase	NOUN
fcis-31880	73	4	emphasized	emphasize	VERB
fcis-31880	73	5	qualification	qualification	NOUN
fcis-31880	73	6	screening	screening	NOUN
fcis-31880	73	7	and	and	CCONJ
fcis-31880	73	8	quota	quota	NOUN
fcis-31880	73	9	control	control	NOUN
fcis-31880	73	10	—	—	PUNCT
fcis-31880	73	11	filtering	filter	VERB
fcis-31880	73	12	issuers	issuer	NOUN
fcis-31880	73	13	by	by	ADP
fcis-31880	73	14	entry	entry	NOUN
fcis-31880	73	15	criteria	criterion	NOUN
fcis-31880	73	16	and	and	CCONJ
fcis-31880	73	17	quality	quality	NOUN
fcis-31880	73	18	thresholds	threshold	NOUN
fcis-31880	73	19	—	—	PUNCT
fcis-31880	73	20	whereas	whereas	SCONJ
fcis-31880	73	21	the	the	DET
fcis-31880	73	22	later	later	ADJ
fcis-31880	73	23	phase	phase	NOUN
fcis-31880	73	24	emphasizes	emphasize	VERB
fcis-31880	73	25	disclosure	disclosure	NOUN
fcis-31880	73	26	and	and	CCONJ
fcis-31880	73	27	inquiry	inquiry	NOUN
fcis-31880	73	28	as	as	ADP
fcis-31880	73	29	process	process	NOUN
fcis-31880	73	30	constraints	constraint	NOUN
fcis-31880	73	31	,	,	PUNCT
fcis-31880	73	32	with	with	ADP
fcis-31880	73	33	ongoing	ongoing	ADJ
fcis-31880	73	34	oversight	oversight	NOUN
fcis-31880	73	35	exercised	exercise	VERB
fcis-31880	73	36	by	by	ADP
fcis-31880	73	37	investors	investor	NOUN
fcis-31880	73	38	and	and	CCONJ
fcis-31880	73	39	market	market	NOUN
fcis-31880	73	40	mechanisms	mechanism	NOUN
fcis-31880	73	41	.	.	PUNCT
fcis-31880	74	1	for	for	ADP
fcis-31880	74	2	the	the	DET
fcis-31880	74	3	sample	sample	NOUN
fcis-31880	74	4	period	period	NOUN
fcis-31880	74	5	in	in	ADP
fcis-31880	74	6	this	this	DET
fcis-31880	74	7	study	study	NOUN
fcis-31880	74	8	(	(	PUNCT
fcis-31880	74	9	2010–2022	2010–2022	NUM
fcis-31880	74	10	)	)	PUNCT
fcis-31880	74	11	,	,	PUNCT
fcis-31880	74	12	the	the	DET
fcis-31880	74	13	institutional	institutional	ADJ
fcis-31880	74	14	setting	setting	NOUN
fcis-31880	74	15	spans	span	VERB
fcis-31880	74	16	the	the	DET
fcis-31880	74	17	approval	approval	NOUN
fcis-31880	74	18	-	-	PUNCT
fcis-31880	74	19	based	base	VERB
fcis-31880	74	20	regime	regime	NOUN
fcis-31880	74	21	characterized	characterize	VERB
fcis-31880	74	22	by	by	ADP
fcis-31880	74	23	gatekeeping	gatekeepe	VERB
fcis-31880	74	24	by	by	ADP
fcis-31880	74	25	the	the	DET
fcis-31880	74	26	csrc	csrc	PROPN
fcis-31880	74	27	issuance	issuance	PROPN
fcis-31880	74	28	examination	examination	NOUN
fcis-31880	74	29	committee	committee	PROPN
fcis-31880	74	30	(	(	PUNCT
fcis-31880	74	31	iec	iec	PROPN
fcis-31880	74	32	)	)	PUNCT
fcis-31880	74	33	and	and	CCONJ
fcis-31880	74	34	,	,	PUNCT
fcis-31880	74	35	from	from	ADP
fcis-31880	74	36	2019	2019	NUM
fcis-31880	74	37	onward	onward	NOUN
fcis-31880	74	38	,	,	PUNCT
fcis-31880	74	39	the	the	DET
fcis-31880	74	40	registration	registration	NOUN
fcis-31880	74	41	-	-	PUNCT
fcis-31880	74	42	based	base	VERB
fcis-31880	74	43	pilot	pilot	NOUN
fcis-31880	74	44	launched	launch	VERB
fcis-31880	74	45	on	on	ADP
fcis-31880	74	46	selected	select	VERB
fcis-31880	74	47	boards	board	NOUN
fcis-31880	74	48	.	.	PUNCT
fcis-31880	75	1	the	the	DET
fcis-31880	75	2	comprehensive	comprehensive	ADJ
fcis-31880	75	3	registration	registration	NOUN
fcis-31880	75	4	-	-	PUNCT
fcis-31880	75	5	based	base	VERB
fcis-31880	75	6	reform	reform	NOUN
fcis-31880	75	7	in	in	ADP
fcis-31880	75	8	2023	2023	NUM
fcis-31880	75	9	marks	mark	NOUN
fcis-31880	75	10	a	a	DET
fcis-31880	75	11	watershed	watershed	NOUN
fcis-31880	75	12	but	but	CCONJ
fcis-31880	75	13	falls	fall	VERB
fcis-31880	75	14	outside	outside	ADP
fcis-31880	75	15	our	our	PRON
fcis-31880	75	16	sample	sample	NOUN
fcis-31880	75	17	window	window	NOUN
fcis-31880	75	18	.	.	PUNCT
fcis-31880	76	1	these	these	DET
fcis-31880	76	2	institutional	institutional	ADJ
fcis-31880	76	3	transitions	transition	NOUN
fcis-31880	76	4	provide	provide	VERB
fcis-31880	76	5	an	an	DET
fcis-31880	76	6	operational	operational	ADJ
fcis-31880	76	7	basis	basis	NOUN
fcis-31880	76	8	for	for	ADP
fcis-31880	76	9	identifying	identify	VERB
fcis-31880	76	10	internal	internal	ADJ
fcis-31880	76	11	control	control	NOUN
fcis-31880	76	12	effectiveness	effectiveness	NOUN
fcis-31880	76	13	using	use	VERB
fcis-31880	76	14	examination	examination	NOUN
fcis-31880	76	15	and	and	CCONJ
fcis-31880	76	16	disclosure	disclosure	NOUN
fcis-31880	76	17	information	information	NOUN
fcis-31880	76	18	.	.	PUNCT
fcis-31880	77	1	alongside	alongside	ADP
fcis-31880	77	2	the	the	DET
fcis-31880	77	3	evolution	evolution	NOUN
fcis-31880	77	4	of	of	ADP
fcis-31880	77	5	the	the	DET
fcis-31880	77	6	issuance	issuance	NOUN
fcis-31880	77	7	regime	regime	NOUN
fcis-31880	77	8	,	,	PUNCT
fcis-31880	77	9	the	the	DET
fcis-31880	77	10	organization	organization	NOUN
fcis-31880	77	11	and	and	CCONJ
fcis-31880	77	12	procedures	procedure	NOUN
fcis-31880	77	13	of	of	ADP
fcis-31880	77	14	examination	examination	NOUN
fcis-31880	77	15	were	be	AUX
fcis-31880	77	16	restructured	restructure	VERB
fcis-31880	77	17	.	.	PUNCT
fcis-31880	78	1	under	under	ADP
fcis-31880	78	2	the	the	DET
fcis-31880	78	3	approval	approval	NOUN
fcis-31880	78	4	-	-	PUNCT
fcis-31880	78	5	based	base	VERB
fcis-31880	78	6	regime	regime	NOUN
fcis-31880	78	7	,	,	PUNCT
fcis-31880	78	8	regulators	regulator	NOUN
fcis-31880	78	9	conducted	conduct	VERB
fcis-31880	78	10	substantive	substantive	ADJ
fcis-31880	78	11	reviews	review	NOUN
fcis-31880	78	12	of	of	ADP
fcis-31880	78	13	compliance	compliance	NOUN
fcis-31880	78	14	,	,	PUNCT
fcis-31880	78	15	profitability	profitability	NOUN
fcis-31880	78	16	,	,	PUNCT
fcis-31880	78	17	goingconcern	goingconcern	ADJ
fcis-31880	78	18	status	status	NOUN
fcis-31880	78	19	,	,	PUNCT
fcis-31880	78	20	and	and	CCONJ
fcis-31880	78	21	the	the	DET
fcis-31880	78	22	quality	quality	NOUN
fcis-31880	78	23	of	of	ADP
fcis-31880	78	24	accounting	accounting	NOUN
fcis-31880	78	25	information	information	NOUN
fcis-31880	78	26	.	.	PUNCT
fcis-31880	79	1	starting	start	VERB
fcis-31880	79	2	from	from	ADP
fcis-31880	79	3	the	the	DET
fcis-31880	79	4	completeness	completeness	NOUN
fcis-31880	79	5	and	and	CCONJ
fcis-31880	79	6	conformity	conformity	NOUN
fcis-31880	79	7	of	of	ADP
fcis-31880	79	8	application	application	NOUN
fcis-31880	79	9	materials	material	NOUN
fcis-31880	79	10	,	,	PUNCT
fcis-31880	79	11	the	the	DET
fcis-31880	79	12	iec	iec	NOUN
fcis-31880	79	13	exercised	exercise	VERB
fcis-31880	79	14	comprehensive	comprehensive	ADJ
fcis-31880	79	15	gatekeeping	gatekeeping	NOUN
fcis-31880	79	16	over	over	ADP
fcis-31880	79	17	financial	financial	ADJ
fcis-31880	79	18	metrics	metric	NOUN
fcis-31880	79	19	,	,	PUNCT
fcis-31880	79	20	governance	governance	NOUN
fcis-31880	79	21	structures	structure	NOUN
fcis-31880	79	22	,	,	PUNCT
fcis-31880	79	23	and	and	CCONJ
fcis-31880	79	24	the	the	DET
fcis-31880	79	25	adequacy	adequacy	NOUN
fcis-31880	79	26	of	of	ADP
fcis-31880	79	27	disclosure	disclosure	NOUN
fcis-31880	79	28	,	,	PUNCT
fcis-31880	79	29	reflecting	reflect	VERB
fcis-31880	79	30	strict	strict	ADJ
fcis-31880	79	31	entry	entry	NOUN
fcis-31880	79	32	control	control	NOUN
fcis-31880	79	33	.	.	PUNCT
fcis-31880	80	1	rejection	rejection	NOUN
fcis-31880	80	2	decisions	decision	NOUN
fcis-31880	80	3	in	in	ADP
fcis-31880	80	4	this	this	DET
fcis-31880	80	5	phase	phase	NOUN
fcis-31880	80	6	typically	typically	ADV
fcis-31880	80	7	pointed	point	VERB
fcis-31880	80	8	to	to	ADP
fcis-31880	80	9	externally	externally	ADV
fcis-31880	80	10	verifiable	verifiable	ADJ
fcis-31880	80	11	deficiencies	deficiency	NOUN
fcis-31880	80	12	,	,	PUNCT
fcis-31880	80	13	such	such	ADJ
fcis-31880	80	14	as	as	ADP
fcis-31880	80	15	material	material	NOUN
fcis-31880	80	16	compliance	compliance	NOUN
fcis-31880	80	17	gaps	gap	NOUN
fcis-31880	80	18	,	,	PUNCT
fcis-31880	80	19	insufficient	insufficient	ADJ
fcis-31880	80	20	disclosure	disclosure	NOUN
fcis-31880	80	21	,	,	PUNCT
fcis-31880	80	22	inappropriate	inappropriate	ADJ
fcis-31880	80	23	accounting	accounting	NOUN
fcis-31880	80	24	policy	policy	NOUN
fcis-31880	80	25	choices	choice	NOUN
fcis-31880	80	26	,	,	PUNCT
fcis-31880	80	27	or	or	CCONJ
fcis-31880	80	28	weak	weak	ADJ
fcis-31880	80	29	internal	internal	ADJ
fcis-31880	80	30	oversight	oversight	NOUN
fcis-31880	80	31	.	.	PUNCT
fcis-31880	81	1	under	under	ADP
fcis-31880	81	2	the	the	DET
fcis-31880	81	3	registration	registration	NOUN
fcis-31880	81	4	-	-	PUNCT
fcis-31880	81	5	based	base	VERB
fcis-31880	81	6	pilot	pilot	NOUN
fcis-31880	81	7	,	,	PUNCT
fcis-31880	81	8	the	the	DET
fcis-31880	81	9	guiding	guide	VERB
fcis-31880	81	10	philosophy	philosophy	NOUN
fcis-31880	81	11	shifted	shift	VERB
fcis-31880	81	12	from	from	ADP
fcis-31880	81	13	administrative	administrative	ADJ
fcis-31880	81	14	admission	admission	NOUN
fcis-31880	81	15	to	to	ADP
fcis-31880	81	16	disclosure	disclosure	NOUN
fcis-31880	81	17	-	-	PUNCT
fcis-31880	81	18	based	base	VERB
fcis-31880	81	19	review	review	NOUN
fcis-31880	81	20	,	,	PUNCT
fcis-31880	81	21	yet	yet	CCONJ
fcis-31880	81	22	the	the	DET
fcis-31880	81	23	constraint	constraint	NOUN
fcis-31880	81	24	on	on	ADP
fcis-31880	81	25	key	key	ADJ
fcis-31880	81	26	risks	risk	NOUN
fcis-31880	81	27	did	do	AUX
fcis-31880	81	28	not	not	PART
fcis-31880	81	29	loosen	loosen	VERB
fcis-31880	81	30	.	.	PUNCT
fcis-31880	82	1	multi	multi	ADJ
fcis-31880	82	2	-	-	ADJ
fcis-31880	82	3	round	round	ADJ
fcis-31880	82	4	regulatory	regulatory	ADJ
fcis-31880	82	5	inquiries	inquiry	NOUN
fcis-31880	82	6	brought	bring	VERB
fcis-31880	82	7	forward	forward	ADP
fcis-31880	82	8	questions	question	NOUN
fcis-31880	82	9	concerning	concern	VERB
fcis-31880	82	10	accounting	accounting	NOUN
fcis-31880	82	11	treatments	treatment	NOUN
fcis-31880	82	12	,	,	PUNCT
fcis-31880	82	13	major	major	ADJ
fcis-31880	82	14	transactions	transaction	NOUN
fcis-31880	82	15	,	,	PUNCT
fcis-31880	82	16	going	go	VERB
fcis-31880	82	17	-	-	PUNCT
fcis-31880	82	18	concern	concern	NOUN
fcis-31880	82	19	uncertainties	uncertainty	NOUN
fcis-31880	82	20	,	,	PUNCT
fcis-31880	82	21	and	and	CCONJ
fcis-31880	82	22	governance	governance	NOUN
fcis-31880	82	23	arrangements	arrangement	NOUN
fcis-31880	82	24	,	,	PUNCT
fcis-31880	82	25	forming	form	VERB
fcis-31880	82	26	a	a	DET
fcis-31880	82	27	traceable	traceable	ADJ
fcis-31880	82	28	evidence	evidence	NOUN
fcis-31880	82	29	trail	trail	NOUN
fcis-31880	82	30	through	through	ADP
fcis-31880	82	31	inquiries	inquiry	NOUN
fcis-31880	82	32	and	and	CCONJ
fcis-31880	82	33	responses	response	NOUN
fcis-31880	82	34	.	.	PUNCT
fcis-31880	83	1	stock	stock	NOUN
fcis-31880	83	2	exchanges	exchange	NOUN
fcis-31880	83	3	and	and	CCONJ
fcis-31880	83	4	the	the	DET
fcis-31880	83	5	csrc	csrc	NOUN
fcis-31880	83	6	33	33	NUM
fcis-31880	83	7	could	could	AUX
fcis-31880	83	8	still	still	ADV
fcis-31880	83	9	issue	issue	VERB
fcis-31880	83	10	decisions	decision	NOUN
fcis-31880	83	11	of	of	ADP
fcis-31880	83	12	non	non	ADJ
fcis-31880	83	13	-	-	NOUN
fcis-31880	83	14	registration	registration	NOUN
fcis-31880	83	15	or	or	CCONJ
fcis-31880	83	16	non	non	ADJ
fcis-31880	83	17	-	-	NOUN
fcis-31880	83	18	approval	approval	NOUN
fcis-31880	83	19	to	to	PART
fcis-31880	83	20	list	list	VERB
fcis-31880	83	21	where	where	SCONJ
fcis-31880	83	22	disclosure	disclosure	NOUN
fcis-31880	83	23	was	be	AUX
fcis-31880	83	24	untruthful	untruthful	ADJ
fcis-31880	83	25	,	,	PUNCT
fcis-31880	83	26	inadequate	inadequate	ADJ
fcis-31880	83	27	,	,	PUNCT
fcis-31880	83	28	or	or	CCONJ
fcis-31880	83	29	noncompliant	noncompliant	ADJ
fcis-31880	83	30	.	.	PUNCT
fcis-31880	84	1	formally	formally	ADV
fcis-31880	84	2	,	,	PUNCT
fcis-31880	84	3	the	the	DET
fcis-31880	84	4	two	two	NUM
fcis-31880	84	5	stages	stage	NOUN
fcis-31880	84	6	emphasize	emphasize	VERB
fcis-31880	84	7	“	"	PUNCT
fcis-31880	84	8	substantive	substantive	ADJ
fcis-31880	84	9	review	review	NOUN
fcis-31880	84	10	of	of	ADP
fcis-31880	84	11	quality	quality	NOUN
fcis-31880	84	12	”	"	PUNCT
fcis-31880	84	13	versus	versus	ADP
fcis-31880	84	14	“	"	PUNCT
fcis-31880	84	15	adequacy	adequacy	NOUN
fcis-31880	84	16	review	review	NOUN
fcis-31880	84	17	of	of	ADP
fcis-31880	84	18	disclosure	disclosure	NOUN
fcis-31880	84	19	.	.	PUNCT
fcis-31880	84	20	”	"	PUNCT
fcis-31880	85	1	substantively	substantively	ADV
fcis-31880	85	2	,	,	PUNCT
fcis-31880	85	3	the	the	DET
fcis-31880	85	4	risk	risk	NOUN
fcis-31880	85	5	content	content	NOUN
fcis-31880	85	6	of	of	ADP
fcis-31880	85	7	rejection	rejection	NOUN
fcis-31880	85	8	is	be	AUX
fcis-31880	85	9	highly	highly	ADV
fcis-31880	85	10	similar	similar	ADJ
fcis-31880	85	11	across	across	ADP
fcis-31880	85	12	stages	stage	NOUN
fcis-31880	85	13	,	,	PUNCT
fcis-31880	85	14	concentrating	concentrate	VERB
fcis-31880	85	15	on	on	ADP
fcis-31880	85	16	compliance	compliance	NOUN
fcis-31880	85	17	,	,	PUNCT
fcis-31880	85	18	disclosure	disclosure	NOUN
fcis-31880	85	19	quality	quality	NOUN
fcis-31880	85	20	,	,	PUNCT
fcis-31880	85	21	financial	financial	ADJ
fcis-31880	85	22	-	-	PUNCT
fcis-31880	85	23	reporting	report	VERB
fcis-31880	85	24	discipline	discipline	NOUN
fcis-31880	85	25	,	,	PUNCT
fcis-31880	85	26	and	and	CCONJ
fcis-31880	85	27	governance	governance	NOUN
fcis-31880	85	28	structure	structure	NOUN
fcis-31880	85	29	.	.	PUNCT
fcis-31880	86	1	the	the	DET
fcis-31880	86	2	grounds	ground	NOUN
fcis-31880	86	3	for	for	ADP
fcis-31880	86	4	ipo	ipo	NOUN
fcis-31880	86	5	rejection	rejection	NOUN
fcis-31880	86	6	exhibit	exhibit	VERB
fcis-31880	86	7	stable	stable	ADJ
fcis-31880	86	8	,	,	PUNCT
fcis-31880	86	9	structured	structured	ADJ
fcis-31880	86	10	patterns	pattern	NOUN
fcis-31880	86	11	.	.	PUNCT
fcis-31880	87	1	in	in	ADP
fcis-31880	87	2	the	the	DET
fcis-31880	87	3	compliance	compliance	NOUN
fcis-31880	87	4	dimension	dimension	NOUN
fcis-31880	87	5	,	,	PUNCT
fcis-31880	87	6	gaps	gap	NOUN
fcis-31880	87	7	often	often	ADV
fcis-31880	87	8	involve	involve	VERB
fcis-31880	87	9	hard	hard	ADJ
fcis-31880	87	10	constraints	constraint	NOUN
fcis-31880	87	11	such	such	ADJ
fcis-31880	87	12	as	as	ADP
fcis-31880	87	13	taxation	taxation	NOUN
fcis-31880	87	14	,	,	PUNCT
fcis-31880	87	15	environmental	environmental	ADJ
fcis-31880	87	16	protection	protection	NOUN
fcis-31880	87	17	,	,	PUNCT
fcis-31880	87	18	and	and	CCONJ
fcis-31880	87	19	industry	industry	NOUN
fcis-31880	87	20	admission	admission	NOUN
fcis-31880	87	21	.	.	PUNCT
fcis-31880	88	1	in	in	ADP
fcis-31880	88	2	the	the	DET
fcis-31880	88	3	disclosure	disclosure	NOUN
fcis-31880	88	4	dimension	dimension	NOUN
fcis-31880	88	5	,	,	PUNCT
fcis-31880	88	6	issues	issue	NOUN
fcis-31880	88	7	commonly	commonly	ADV
fcis-31880	88	8	include	include	VERB
fcis-31880	88	9	insufficient	insufficient	ADJ
fcis-31880	88	10	or	or	CCONJ
fcis-31880	88	11	unpersuasive	unpersuasive	ADJ
fcis-31880	88	12	disclosure	disclosure	NOUN
fcis-31880	88	13	of	of	ADP
fcis-31880	88	14	key	key	ADJ
fcis-31880	88	15	transactions	transaction	NOUN
fcis-31880	88	16	,	,	PUNCT
fcis-31880	88	17	related	relate	VERB
fcis-31880	88	18	-	-	PUNCT
fcis-31880	88	19	party	party	NOUN
fcis-31880	88	20	relationships	relationship	NOUN
fcis-31880	88	21	,	,	PUNCT
fcis-31880	88	22	and	and	CCONJ
fcis-31880	88	23	customer	customer	NOUN
fcis-31880	88	24	or	or	CCONJ
fcis-31880	88	25	supplier	supplier	NOUN
fcis-31880	88	26	concentration	concentration	NOUN
fcis-31880	88	27	.	.	PUNCT
fcis-31880	89	1	in	in	ADP
fcis-31880	89	2	the	the	DET
fcis-31880	89	3	financial	financial	ADJ
fcis-31880	89	4	-	-	PUNCT
fcis-31880	89	5	reporting	report	VERB
fcis-31880	89	6	dimension	dimension	NOUN
fcis-31880	89	7	,	,	PUNCT
fcis-31880	89	8	problems	problem	NOUN
fcis-31880	89	9	include	include	VERB
fcis-31880	89	10	improper	improper	ADJ
fcis-31880	89	11	revenue	revenue	NOUN
fcis-31880	89	12	recognition	recognition	NOUN
fcis-31880	89	13	,	,	PUNCT
fcis-31880	89	14	ambiguous	ambiguous	ADJ
fcis-31880	89	15	classification	classification	NOUN
fcis-31880	89	16	of	of	ADP
fcis-31880	89	17	non	non	ADJ
fcis-31880	89	18	-	-	ADJ
fcis-31880	89	19	recurring	recurring	ADJ
fcis-31880	89	20	items	item	NOUN
fcis-31880	89	21	,	,	PUNCT
fcis-31880	89	22	and	and	CCONJ
fcis-31880	89	23	repeated	repeat	VERB
fcis-31880	89	24	audit	audit	NOUN
fcis-31880	89	25	procedures	procedure	NOUN
fcis-31880	89	26	.	.	PUNCT
fcis-31880	90	1	in	in	ADP
fcis-31880	90	2	the	the	DET
fcis-31880	90	3	governance	governance	NOUN
fcis-31880	90	4	dimension	dimension	NOUN
fcis-31880	90	5	,	,	PUNCT
fcis-31880	90	6	weaknesses	weakness	NOUN
fcis-31880	90	7	include	include	VERB
fcis-31880	90	8	unclear	unclear	ADJ
fcis-31880	90	9	boundaries	boundary	NOUN
fcis-31880	90	10	between	between	ADP
fcis-31880	90	11	control	control	NOUN
fcis-31880	90	12	rights	right	NOUN
fcis-31880	90	13	and	and	CCONJ
fcis-31880	90	14	operating	operating	NOUN
fcis-31880	90	15	authority	authority	NOUN
fcis-31880	90	16	,	,	PUNCT
fcis-31880	90	17	breakdowns	breakdown	NOUN
fcis-31880	90	18	in	in	ADP
fcis-31880	90	19	internal	internal	ADJ
fcis-31880	90	20	oversight	oversight	NOUN
fcis-31880	90	21	,	,	PUNCT
fcis-31880	90	22	or	or	CCONJ
fcis-31880	90	23	weak	weak	ADJ
fcis-31880	90	24	decision	decision	NOUN
fcis-31880	90	25	procedures	procedure	NOUN
fcis-31880	90	26	for	for	ADP
fcis-31880	90	27	major	major	ADJ
fcis-31880	90	28	related	relate	VERB
fcis-31880	90	29	-	-	PUNCT
fcis-31880	90	30	party	party	NOUN
fcis-31880	90	31	transactions	transaction	NOUN
fcis-31880	90	32	.	.	PUNCT
fcis-31880	91	1	these	these	DET
fcis-31880	91	2	reasons	reason	NOUN
fcis-31880	91	3	are	be	AUX
fcis-31880	91	4	systematically	systematically	ADV
fcis-31880	91	5	tracked	track	VERB
fcis-31880	91	6	and	and	CCONJ
fcis-31880	91	7	evidenced	evidence	VERB
fcis-31880	91	8	in	in	ADP
fcis-31880	91	9	the	the	DET
fcis-31880	91	10	regulatory	regulatory	ADJ
fcis-31880	91	11	process	process	NOUN
fcis-31880	91	12	and	and	CCONJ
fcis-31880	91	13	,	,	PUNCT
fcis-31880	91	14	in	in	ADP
fcis-31880	91	15	substance	substance	NOUN
fcis-31880	91	16	,	,	PUNCT
fcis-31880	91	17	map	map	VERB
fcis-31880	91	18	to	to	ADP
fcis-31880	91	19	weaknesses	weakness	NOUN
fcis-31880	91	20	in	in	ADP
fcis-31880	91	21	the	the	DET
fcis-31880	91	22	design	design	NOUN
fcis-31880	91	23	and	and	CCONJ
fcis-31880	91	24	execution	execution	NOUN
fcis-31880	91	25	of	of	ADP
fcis-31880	91	26	internal	internal	ADJ
fcis-31880	91	27	control	control	NOUN
fcis-31880	91	28	.	.	PUNCT
fcis-31880	92	1	even	even	ADV
fcis-31880	92	2	within	within	ADP
fcis-31880	92	3	the	the	DET
fcis-31880	92	4	registration	registration	NOUN
fcis-31880	92	5	-	-	PUNCT
fcis-31880	92	6	based	base	VERB
fcis-31880	92	7	pilot	pilot	NOUN
fcis-31880	92	8	,	,	PUNCT
fcis-31880	92	9	a	a	DET
fcis-31880	92	10	rejection	rejection	NOUN
fcis-31880	92	11	constitutes	constitute	VERB
fcis-31880	92	12	a	a	DET
fcis-31880	92	13	negative	negative	ADJ
fcis-31880	92	14	conclusion	conclusion	NOUN
fcis-31880	92	15	on	on	ADP
fcis-31880	92	16	the	the	DET
fcis-31880	92	17	truthfulness	truthfulness	ADJ
fcis-31880	92	18	,	,	PUNCT
fcis-31880	92	19	adequacy	adequacy	NOUN
fcis-31880	92	20	,	,	PUNCT
fcis-31880	92	21	and	and	CCONJ
fcis-31880	92	22	compliance	compliance	NOUN
fcis-31880	92	23	of	of	ADP
fcis-31880	92	24	disclosure	disclosure	NOUN
fcis-31880	92	25	,	,	PUNCT
fcis-31880	92	26	and	and	CCONJ
fcis-31880	92	27	its	its	PRON
fcis-31880	92	28	risk	risk	NOUN
fcis-31880	92	29	content	content	NOUN
fcis-31880	92	30	is	be	AUX
fcis-31880	92	31	,	,	PUNCT
fcis-31880	92	32	to	to	ADP
fcis-31880	92	33	a	a	DET
fcis-31880	92	34	considerable	considerable	ADJ
fcis-31880	92	35	extent	extent	NOUN
fcis-31880	92	36	,	,	PUNCT
fcis-31880	92	37	the	the	DET
fcis-31880	92	38	same	same	ADJ
fcis-31880	92	39	as	as	ADP
fcis-31880	92	40	under	under	ADP
fcis-31880	92	41	the	the	DET
fcis-31880	92	42	approval	approval	NOUN
fcis-31880	92	43	-	-	PUNCT
fcis-31880	92	44	based	base	VERB
fcis-31880	92	45	regime	regime	NOUN
fcis-31880	92	46	.	.	PUNCT
fcis-31880	93	1	accordingly	accordingly	ADV
fcis-31880	93	2	,	,	PUNCT
fcis-31880	93	3	in	in	ADP
fcis-31880	93	4	the	the	DET
fcis-31880	93	5	coexistence	coexistence	NOUN
fcis-31880	93	6	of	of	ADP
fcis-31880	93	7	approval	approval	NOUN
fcis-31880	93	8	-	-	PUNCT
fcis-31880	93	9	based	base	VERB
fcis-31880	93	10	and	and	CCONJ
fcis-31880	93	11	registration	registration	NOUN
fcis-31880	93	12	-	-	PUNCT
fcis-31880	93	13	based	base	VERB
fcis-31880	93	14	pilot	pilot	NOUN
fcis-31880	93	15	regimes	regime	NOUN
fcis-31880	93	16	,	,	PUNCT
fcis-31880	93	17	ipo	ipo	NOUN
fcis-31880	93	18	-	-	PUNCT
fcis-31880	93	19	rejected	reject	VERB
fcis-31880	93	20	firms	firm	NOUN
fcis-31880	93	21	,	,	PUNCT
fcis-31880	93	22	in	in	ADP
fcis-31880	93	23	most	most	ADJ
fcis-31880	93	24	cases	case	NOUN
fcis-31880	93	25	,	,	PUNCT
fcis-31880	93	26	reflect	reflect	VERB
fcis-31880	93	27	insufficient	insufficient	ADJ
fcis-31880	93	28	internal	internal	ADJ
fcis-31880	93	29	control	control	NOUN
fcis-31880	93	30	effectiveness	effectiveness	NOUN
fcis-31880	93	31	and	and	CCONJ
fcis-31880	93	32	can	can	AUX
fcis-31880	93	33	serve	serve	VERB
fcis-31880	93	34	as	as	ADP
fcis-31880	93	35	proxy	proxy	NOUN
fcis-31880	93	36	labels	label	NOUN
fcis-31880	93	37	for	for	ADP
fcis-31880	93	38	internal	internal	ADJ
fcis-31880	93	39	control	control	NOUN
fcis-31880	93	40	deficiencies	deficiency	NOUN
fcis-31880	93	41	(	(	PUNCT
fcis-31880	93	42	icds	icd	NOUN
fcis-31880	93	43	)	)	PUNCT
fcis-31880	93	44	.	.	PUNCT
fcis-31880	94	1	4	4	X
fcis-31880	94	2	.	.	X
fcis-31880	94	3	constructing	construct	VERB
fcis-31880	94	4	the	the	DET
fcis-31880	94	5	internal	internal	ADJ
fcis-31880	94	6	control	control	NOUN
fcis-31880	94	7	deficiency	deficiency	NOUN
fcis-31880	94	8	prediction	prediction	NOUN
fcis-31880	94	9	model	model	NOUN
fcis-31880	94	10	4.1	4.1	NUM
fcis-31880	94	11	.	.	PUNCT
fcis-31880	94	12	modeling	model	VERB
fcis-31880	94	13	framework	framework	NOUN
fcis-31880	94	14	and	and	CCONJ
fcis-31880	94	15	learning	learn	VERB
fcis-31880	94	16	objective	objective	ADJ
fcis-31880	94	17	financial	financial	ADJ
fcis-31880	94	18	fraud	fraud	NOUN
fcis-31880	94	19	prediction	prediction	NOUN
fcis-31880	94	20	and	and	CCONJ
fcis-31880	94	21	internal	internal	ADJ
fcis-31880	94	22	control	control	NOUN
fcis-31880	94	23	deficiency	deficiency	NOUN
fcis-31880	94	24	(	(	PUNCT
fcis-31880	94	25	icd	icd	NOUN
fcis-31880	94	26	)	)	PUNCT
fcis-31880	94	27	prediction	prediction	NOUN
fcis-31880	94	28	are	be	AUX
fcis-31880	94	29	structurally	structurally	ADV
fcis-31880	94	30	analogous	analogous	ADJ
fcis-31880	94	31	.	.	PUNCT
fcis-31880	95	1	both	both	PRON
fcis-31880	95	2	are	be	AUX
fcis-31880	95	3	classification	classification	NOUN
fcis-31880	95	4	tasks	task	NOUN
fcis-31880	95	5	with	with	ADP
fcis-31880	95	6	low	low	ADJ
fcis-31880	95	7	base	base	NOUN
fcis-31880	95	8	rates	rate	NOUN
fcis-31880	95	9	(	(	PUNCT
fcis-31880	95	10	few	few	ADJ
fcis-31880	95	11	positives	positive	NOUN
fcis-31880	95	12	)	)	PUNCT
fcis-31880	95	13	,	,	PUNCT
fcis-31880	95	14	highdimensional	highdimensional	NOUN
fcis-31880	95	15	and	and	CCONJ
fcis-31880	95	16	heterogeneous	heterogeneous	ADJ
fcis-31880	95	17	features	feature	NOUN
fcis-31880	95	18	,	,	PUNCT
fcis-31880	95	19	and	and	CCONJ
fcis-31880	95	20	tight	tight	ADJ
fcis-31880	95	21	regulatory	regulatory	ADJ
fcis-31880	95	22	constraints	constraint	NOUN
fcis-31880	95	23	,	,	PUNCT
fcis-31880	95	24	and	and	CCONJ
fcis-31880	95	25	they	they	PRON
fcis-31880	95	26	share	share	VERB
fcis-31880	95	27	a	a	DET
fcis-31880	95	28	common	common	ADJ
fcis-31880	95	29	toolbox	toolbox	NOUN
fcis-31880	95	30	of	of	ADP
fcis-31880	95	31	predictive	predictive	ADJ
fcis-31880	95	32	methods	method	NOUN
fcis-31880	95	33	.	.	PUNCT
fcis-31880	96	1	the	the	DET
fcis-31880	96	2	fraud	fraud	NOUN
fcis-31880	96	3	-	-	PUNCT
fcis-31880	96	4	prediction	prediction	NOUN
fcis-31880	96	5	literature	literature	NOUN
fcis-31880	96	6	has	have	AUX
fcis-31880	96	7	developed	develop	VERB
fcis-31880	96	8	along	along	ADP
fcis-31880	96	9	three	three	NUM
fcis-31880	96	10	main	main	ADJ
fcis-31880	96	11	routes	route	NOUN
fcis-31880	96	12	.	.	PUNCT
fcis-31880	97	1	first	first	ADV
fcis-31880	97	2	,	,	PUNCT
fcis-31880	97	3	interpretable	interpretable	ADJ
fcis-31880	97	4	linear	linear	NOUN
fcis-31880	97	5	models	model	NOUN
fcis-31880	97	6	such	such	ADJ
fcis-31880	97	7	as	as	ADP
fcis-31880	97	8	logit	logit	NOUN
fcis-31880	97	9	provide	provide	VERB
fcis-31880	97	10	a	a	DET
fcis-31880	97	11	disciplined	discipline	VERB
fcis-31880	97	12	baseline	baseline	NOUN
fcis-31880	97	13	and	and	CCONJ
fcis-31880	97	14	stable	stable	ADJ
fcis-31880	97	15	ranking	ranking	NOUN
fcis-31880	97	16	[	[	X
fcis-31880	97	17	14	14	NUM
fcis-31880	97	18	]	]	PUNCT
fcis-31880	97	19	.	.	PUNCT
fcis-31880	98	1	second	second	ADJ
fcis-31880	98	2	,	,	PUNCT
fcis-31880	98	3	nonlinear	nonlinear	ADJ
fcis-31880	98	4	classifiers	classifier	NOUN
fcis-31880	98	5	led	lead	VERB
fcis-31880	98	6	by	by	ADP
fcis-31880	98	7	kernel	kernel	PROPN
fcis-31880	98	8	methods	method	NOUN
fcis-31880	98	9	and	and	CCONJ
fcis-31880	98	10	ensemble	ensemble	ADJ
fcis-31880	98	11	learning	learning	NOUN
fcis-31880	98	12	—	—	PUNCT
fcis-31880	98	13	e.g.	e.g.	ADV
fcis-31880	98	14	,	,	PUNCT
fcis-31880	98	15	support	support	VERB
fcis-31880	98	16	vector	vector	NOUN
fcis-31880	98	17	machines	machine	NOUN
fcis-31880	99	1	[	[	X
fcis-31880	99	2	15	15	NUM
fcis-31880	99	3	-	-	SYM
fcis-31880	99	4	16	16	NUM
fcis-31880	99	5	]	]	PUNCT
fcis-31880	99	6	and	and	CCONJ
fcis-31880	99	7	bagging	bag	VERB
fcis-31880	99	8	/	/	SYM
fcis-31880	99	9	boosting	boost	VERB
fcis-31880	99	10	[	[	X
fcis-31880	99	11	17	17	NUM
fcis-31880	99	12	]	]	PUNCT
fcis-31880	99	13	.	.	PUNCT
fcis-31880	100	1	third	third	ADJ
fcis-31880	100	2	,	,	PUNCT
fcis-31880	100	3	deep	deep	ADJ
fcis-31880	100	4	learning	learning	NOUN
fcis-31880	100	5	,	,	PUNCT
fcis-31880	100	6	which	which	PRON
fcis-31880	100	7	leverages	leverage	VERB
fcis-31880	100	8	deep	deep	ADJ
fcis-31880	100	9	networks	network	NOUN
fcis-31880	100	10	and	and	CCONJ
fcis-31880	100	11	attention	attention	NOUN
fcis-31880	100	12	mechanisms	mechanism	NOUN
fcis-31880	100	13	to	to	PART
fcis-31880	100	14	enhance	enhance	VERB
fcis-31880	100	15	representation	representation	NOUN
fcis-31880	100	16	and	and	CCONJ
fcis-31880	100	17	discrimination	discrimination	NOUN
fcis-31880	100	18	[	[	X
fcis-31880	100	19	18	18	NUM
fcis-31880	100	20	]	]	PUNCT
fcis-31880	100	21	.	.	PUNCT
fcis-31880	101	1	in	in	ADP
fcis-31880	101	2	icd	icd	PROPN
fcis-31880	101	3	prediction	prediction	NOUN
fcis-31880	101	4	,	,	PUNCT
fcis-31880	101	5	early	early	ADJ
fcis-31880	101	6	studies	study	NOUN
fcis-31880	101	7	largely	largely	ADV
fcis-31880	101	8	relied	rely	VERB
fcis-31880	101	9	on	on	ADP
fcis-31880	101	10	logit	logit	NOUN
fcis-31880	101	11	models	model	NOUN
fcis-31880	101	12	.	.	PUNCT
fcis-31880	102	1	the	the	DET
fcis-31880	102	2	linear	linear	PROPN
fcis-31880	102	3	specification	specification	NOUN
fcis-31880	102	4	limits	limit	VERB
fcis-31880	102	5	the	the	DET
fcis-31880	102	6	ability	ability	NOUN
fcis-31880	102	7	to	to	PART
fcis-31880	102	8	capture	capture	VERB
fcis-31880	102	9	complex	complex	ADJ
fcis-31880	102	10	nonlinear	nonlinear	ADJ
fcis-31880	102	11	relations	relation	NOUN
fcis-31880	102	12	and	and	CCONJ
fcis-31880	102	13	intertemporal	intertemporal	ADJ
fcis-31880	102	14	dynamics	dynamic	NOUN
fcis-31880	102	15	.	.	PUNCT
fcis-31880	103	1	bringing	bring	VERB
fcis-31880	103	2	deep	deep	ADJ
fcis-31880	103	3	learning	learning	NOUN
fcis-31880	103	4	into	into	ADP
fcis-31880	103	5	this	this	DET
fcis-31880	103	6	setting	setting	NOUN
fcis-31880	103	7	,	,	PUNCT
fcis-31880	103	8	liu	liu	PROPN
fcis-31880	103	9	and	and	CCONJ
fcis-31880	103	10	lin	lin	PROPN
fcis-31880	103	11	(	(	PUNCT
fcis-31880	103	12	2024	2024	NUM
fcis-31880	103	13	)	)	PUNCT
fcis-31880	103	14	employ	employ	VERB
fcis-31880	103	15	a	a	DET
fcis-31880	103	16	recurrent	recurrent	ADJ
fcis-31880	103	17	neural	neural	ADJ
fcis-31880	103	18	network	network	NOUN
fcis-31880	103	19	(	(	PUNCT
fcis-31880	103	20	rnn	rnn	PROPN
fcis-31880	103	21	)	)	PUNCT
fcis-31880	103	22	and	and	CCONJ
fcis-31880	103	23	organize	organize	VERB
fcis-31880	103	24	predictors	predictor	NOUN
fcis-31880	103	25	under	under	ADP
fcis-31880	103	26	the	the	DET
fcis-31880	103	27	pop	pop	NOUN
fcis-31880	103	28	(	(	PUNCT
fcis-31880	103	29	pressure	pressure	NOUN
fcis-31880	103	30	–	–	PUNCT
fcis-31880	103	31	opportunity	opportunity	NOUN
fcis-31880	103	32	–	–	PUNCT
fcis-31880	103	33	propensity	propensity	NOUN
fcis-31880	103	34	)	)	PUNCT
fcis-31880	103	35	framework	framework	NOUN
fcis-31880	103	36	,	,	PUNCT
fcis-31880	103	37	delivering	deliver	VERB
fcis-31880	103	38	sizable	sizable	ADJ
fcis-31880	103	39	performance	performance	NOUN
fcis-31880	103	40	gains	gain	NOUN
fcis-31880	103	41	.	.	PUNCT
fcis-31880	104	1	building	build	VERB
fcis-31880	104	2	on	on	ADP
fcis-31880	104	3	that	that	DET
fcis-31880	104	4	line	line	NOUN
fcis-31880	104	5	of	of	ADP
fcis-31880	104	6	work	work	NOUN
fcis-31880	104	7	[	[	X
fcis-31880	104	8	3	3	NUM
fcis-31880	104	9	]	]	PUNCT
fcis-31880	104	10	,	,	PUNCT
fcis-31880	104	11	this	this	DET
fcis-31880	104	12	study	study	NOUN
fcis-31880	104	13	also	also	ADV
fcis-31880	104	14	focuses	focus	VERB
fcis-31880	104	15	on	on	ADP
fcis-31880	104	16	deep	deep	ADJ
fcis-31880	104	17	learning	learning	NOUN
fcis-31880	104	18	but	but	CCONJ
fcis-31880	104	19	extends	extend	VERB
fcis-31880	104	20	the	the	DET
fcis-31880	104	21	research	research	NOUN
fcis-31880	104	22	design	design	NOUN
fcis-31880	104	23	:	:	PUNCT
fcis-31880	104	24	during	during	ADP
fcis-31880	104	25	training	training	NOUN
fcis-31880	104	26	,	,	PUNCT
fcis-31880	104	27	this	this	DET
fcis-31880	104	28	study	study	NOUN
fcis-31880	104	29	introduces	introduce	VERB
fcis-31880	104	30	ipo	ipo	NOUN
fcis-31880	104	31	rejection	rejection	NOUN
fcis-31880	104	32	as	as	SCONJ
fcis-31880	104	33	proxy	proxy	ADJ
fcis-31880	104	34	positives	positive	NOUN
fcis-31880	104	35	to	to	PART
fcis-31880	104	36	alleviate	alleviate	VERB
fcis-31880	104	37	rarity	rarity	NOUN
fcis-31880	104	38	and	and	CCONJ
fcis-31880	104	39	severe	severe	ADJ
fcis-31880	104	40	class	class	NOUN
fcis-31880	104	41	imbalance	imbalance	NOUN
fcis-31880	104	42	,	,	PUNCT
fcis-31880	104	43	thereby	thereby	ADV
fcis-31880	104	44	enriching	enrich	VERB
fcis-31880	104	45	the	the	DET
fcis-31880	104	46	set	set	NOUN
fcis-31880	104	47	of	of	ADP
fcis-31880	104	48	learnable	learnable	ADJ
fcis-31880	104	49	risk	risk	NOUN
fcis-31880	104	50	signals	signal	NOUN
fcis-31880	104	51	.	.	PUNCT
fcis-31880	105	1	the	the	DET
fcis-31880	105	2	core	core	NOUN
fcis-31880	105	3	classifier	classifier	NOUN
fcis-31880	105	4	is	be	AUX
fcis-31880	105	5	an	an	DET
fcis-31880	105	6	rnn	rnn	NOUN
fcis-31880	105	7	.	.	PUNCT
fcis-31880	106	1	the	the	DET
fcis-31880	106	2	inputs	input	NOUN
fcis-31880	106	3	are	be	AUX
fcis-31880	106	4	firm	firm	ADJ
fcis-31880	106	5	-	-	PUNCT
fcis-31880	106	6	level	level	NOUN
fcis-31880	106	7	financial	financial	ADJ
fcis-31880	106	8	ratios	ratio	NOUN
fcis-31880	106	9	organized	organize	VERB
fcis-31880	106	10	in	in	ADP
fcis-31880	106	11	a	a	DET
fcis-31880	106	12	rolling	rolling	ADJ
fcis-31880	106	13	two	two	NUM
fcis-31880	106	14	-	-	PUNCT
fcis-31880	106	15	period	period	NOUN
fcis-31880	106	16	window	window	NOUN
fcis-31880	106	17	.	.	PUNCT
fcis-31880	107	1	through	through	ADP
fcis-31880	107	2	hidden	hidden	ADJ
fcis-31880	107	3	units	unit	NOUN
fcis-31880	107	4	and	and	CCONJ
fcis-31880	107	5	nonlinear	nonlinear	ADJ
fcis-31880	107	6	activations	activation	NOUN
fcis-31880	107	7	,	,	PUNCT
fcis-31880	107	8	the	the	DET
fcis-31880	107	9	network	network	NOUN
fcis-31880	107	10	performs	perform	VERB
fcis-31880	107	11	representation	representation	NOUN
fcis-31880	107	12	learning	learn	VERB
fcis-31880	107	13	that	that	SCONJ
fcis-31880	107	14	flexibly	flexibly	ADV
fcis-31880	107	15	captures	capture	VERB
fcis-31880	107	16	nonlinearities	nonlinearitie	NOUN
fcis-31880	107	17	and	and	CCONJ
fcis-31880	107	18	potential	potential	ADJ
fcis-31880	107	19	higher	high	ADJ
fcis-31880	107	20	-	-	PUNCT
fcis-31880	107	21	order	order	NOUN
fcis-31880	107	22	interactions	interaction	NOUN
fcis-31880	107	23	among	among	ADP
fcis-31880	107	24	indicators	indicator	NOUN
fcis-31880	107	25	.	.	PUNCT
fcis-31880	108	1	in	in	ADP
fcis-31880	108	2	the	the	DET
fcis-31880	108	3	statistical	statistical	ADJ
fcis-31880	108	4	–	–	PUNCT
fcis-31880	108	5	econometric	econometric	ADJ
fcis-31880	108	6	tradition	tradition	NOUN
fcis-31880	108	7	,	,	PUNCT
fcis-31880	108	8	linear	linear	ADJ
fcis-31880	108	9	or	or	CCONJ
fcis-31880	108	10	semiparametric	semiparametric	NOUN
fcis-31880	108	11	models	model	NOUN
fcis-31880	108	12	depend	depend	VERB
fcis-31880	108	13	on	on	ADP
fcis-31880	108	14	prespecified	prespecified	ADJ
fcis-31880	108	15	functional	functional	ADJ
fcis-31880	108	16	forms	form	NOUN
fcis-31880	108	17	and	and	CCONJ
fcis-31880	108	18	hand	hand	NOUN
fcis-31880	108	19	-	-	PUNCT
fcis-31880	108	20	crafted	craft	VERB
fcis-31880	108	21	interaction	interaction	NOUN
fcis-31880	108	22	terms	term	NOUN
fcis-31880	108	23	.	.	PUNCT
fcis-31880	109	1	by	by	ADP
fcis-31880	109	2	contrast	contrast	NOUN
fcis-31880	109	3	,	,	PUNCT
fcis-31880	109	4	the	the	DET
fcis-31880	109	5	rnn	rnn	NOUN
fcis-31880	109	6	learns	learn	VERB
fcis-31880	109	7	end	end	NOUN
fcis-31880	109	8	-	-	PUNCT
fcis-31880	109	9	to	to	ADP
fcis-31880	109	10	-	-	PUNCT
fcis-31880	109	11	end	end	NOUN
fcis-31880	109	12	which	which	PRON
fcis-31880	109	13	feature	feature	VERB
fcis-31880	109	14	combinations	combination	NOUN
fcis-31880	109	15	,	,	PUNCT
fcis-31880	109	16	under	under	ADP
fcis-31880	109	17	which	which	PRON
fcis-31880	109	18	conditions	condition	NOUN
fcis-31880	109	19	,	,	PUNCT
fcis-31880	109	20	jointly	jointly	ADV
fcis-31880	109	21	indicate	indicate	VERB
fcis-31880	109	22	elevated	elevated	ADJ
fcis-31880	109	23	icd	icd	PROPN
fcis-31880	109	24	risk	risk	NOUN
fcis-31880	109	25	.	.	PUNCT
fcis-31880	110	1	this	this	DET
fcis-31880	110	2	yields	yield	NOUN
fcis-31880	110	3	stronger	strong	ADJ
fcis-31880	110	4	separability	separability	NOUN
fcis-31880	110	5	and	and	CCONJ
fcis-31880	110	6	better	well	ADJ
fcis-31880	110	7	extrapolation	extrapolation	NOUN
fcis-31880	110	8	when	when	SCONJ
fcis-31880	110	9	indicators	indicator	NOUN
fcis-31880	110	10	are	be	AUX
fcis-31880	110	11	correlated	correlate	VERB
fcis-31880	110	12	and	and	CCONJ
fcis-31880	110	13	the	the	DET
fcis-31880	110	14	structure	structure	NOUN
fcis-31880	110	15	is	be	AUX
fcis-31880	110	16	complex	complex	ADJ
fcis-31880	110	17	.	.	PUNCT
fcis-31880	111	1	conceptually	conceptually	ADV
fcis-31880	111	2	,	,	PUNCT
fcis-31880	111	3	the	the	DET
fcis-31880	111	4	rnn	rnn	NOUN
fcis-31880	111	5	acts	act	VERB
fcis-31880	111	6	as	as	ADP
fcis-31880	111	7	a	a	DET
fcis-31880	111	8	representation	representation	NOUN
fcis-31880	111	9	learner	learner	NOUN
fcis-31880	111	10	that	that	PRON
fcis-31880	111	11	compresses	compress	VERB
fcis-31880	111	12	high	high	ADJ
fcis-31880	111	13	-	-	PUNCT
fcis-31880	111	14	dimensional	dimensional	ADJ
fcis-31880	111	15	financial	financial	ADJ
fcis-31880	111	16	signals	signal	NOUN
fcis-31880	111	17	into	into	ADP
fcis-31880	111	18	salient	salient	ADJ
fcis-31880	111	19	risk	risk	NOUN
fcis-31880	111	20	cues	cue	NOUN
fcis-31880	111	21	.	.	PUNCT
fcis-31880	112	1	through	through	ADP
fcis-31880	112	2	state	state	NOUN
fcis-31880	112	3	recursion	recursion	NOUN
fcis-31880	112	4	,	,	PUNCT
fcis-31880	112	5	it	it	PRON
fcis-31880	112	6	can	can	AUX
fcis-31880	112	7	encode	encode	VERB
fcis-31880	112	8	temporal	temporal	ADJ
fcis-31880	112	9	dependence	dependence	NOUN
fcis-31880	112	10	,	,	PUNCT
fcis-31880	112	11	allowing	allow	VERB
fcis-31880	112	12	the	the	DET
fcis-31880	112	13	model	model	NOUN
fcis-31880	112	14	to	to	PART
fcis-31880	112	15	distill	distill	VERB
fcis-31880	112	16	risk	risk	NOUN
fcis-31880	112	17	information	information	NOUN
fcis-31880	112	18	from	from	ADP
fcis-31880	112	19	levels	level	NOUN
fcis-31880	112	20	,	,	PUNCT
fcis-31880	112	21	changes	change	NOUN
fcis-31880	112	22	,	,	PUNCT
fcis-31880	112	23	and	and	CCONJ
fcis-31880	112	24	volatility	volatility	NOUN
fcis-31880	112	25	without	without	ADP
fcis-31880	112	26	manual	manual	ADJ
fcis-31880	112	27	construction	construction	NOUN
fcis-31880	112	28	of	of	ADP
fcis-31880	112	29	large	large	ADJ
fcis-31880	112	30	polynomial	polynomial	ADJ
fcis-31880	112	31	or	or	CCONJ
fcis-31880	112	32	interaction	interaction	NOUN
fcis-31880	112	33	sets	set	NOUN
fcis-31880	112	34	.	.	PUNCT
fcis-31880	113	1	the	the	DET
fcis-31880	113	2	result	result	NOUN
fcis-31880	113	3	is	be	AUX
fcis-31880	113	4	a	a	DET
fcis-31880	113	5	unified	unified	ADJ
fcis-31880	113	6	pipeline	pipeline	NOUN
fcis-31880	113	7	that	that	PRON
fcis-31880	113	8	performs	perform	VERB
fcis-31880	113	9	feature	feature	NOUN
fcis-31880	113	10	composition	composition	NOUN
fcis-31880	113	11	,	,	PUNCT
fcis-31880	113	12	nonlinear	nonlinear	ADJ
fcis-31880	113	13	transformation	transformation	NOUN
fcis-31880	113	14	,	,	PUNCT
fcis-31880	113	15	and	and	CCONJ
fcis-31880	113	16	a	a	DET
fcis-31880	113	17	probabilistic	probabilistic	ADJ
fcis-31880	113	18	output	output	NOUN
fcis-31880	113	19	via	via	ADP
fcis-31880	113	20	a	a	DET
fcis-31880	113	21	logit	logit	NOUN
fcis-31880	113	22	link	link	NOUN
fcis-31880	113	23	with	with	ADP
fcis-31880	113	24	reduced	reduced	ADJ
fcis-31880	113	25	risk	risk	NOUN
fcis-31880	113	26	of	of	ADP
fcis-31880	113	27	model	model	NOUN
fcis-31880	113	28	misspecification	misspecification	NOUN
fcis-31880	113	29	.	.	PUNCT
fcis-31880	114	1	the	the	DET
fcis-31880	114	2	learning	learn	VERB
fcis-31880	114	3	objective	objective	NOUN
fcis-31880	114	4	is	be	AUX
fcis-31880	114	5	to	to	PART
fcis-31880	114	6	estimate	estimate	VERB
fcis-31880	114	7	𝑃(icd=1∣𝑥	𝑃(icd=1∣𝑥	NOUN
fcis-31880	114	8	)	)	PUNCT
fcis-31880	114	9	reliably	reliably	ADV
fcis-31880	114	10	and	and	CCONJ
fcis-31880	114	11	to	to	PART
fcis-31880	114	12	maintain	maintain	VERB
fcis-31880	114	13	stable	stable	ADJ
fcis-31880	114	14	out	out	ADP
fcis-31880	114	15	-	-	PUNCT
fcis-31880	114	16	of	of	ADP
fcis-31880	114	17	-	-	PUNCT
fcis-31880	114	18	sample	sample	NOUN
fcis-31880	114	19	ranking	ranking	NOUN
fcis-31880	114	20	and	and	CCONJ
fcis-31880	114	21	discrimination	discrimination	NOUN
fcis-31880	114	22	.	.	PUNCT
fcis-31880	115	1	parameters	parameter	NOUN
fcis-31880	115	2	are	be	AUX
fcis-31880	115	3	estimated	estimate	VERB
fcis-31880	115	4	by	by	ADP
fcis-31880	115	5	minimizing	minimize	VERB
fcis-31880	115	6	a	a	DET
fcis-31880	115	7	weighted	weight	VERB
fcis-31880	115	8	binary	binary	PROPN
fcis-31880	115	9	cross	cross	PROPN
fcis-31880	115	10	-	-	ADJ
fcis-31880	115	11	entropy	entropy	ADJ
fcis-31880	115	12	loss	loss	NOUN
fcis-31880	115	13	,	,	PUNCT
fcis-31880	115	14	with	with	ADP
fcis-31880	115	15	regularization	regularization	NOUN
fcis-31880	115	16	(	(	PUNCT
fcis-31880	115	17	early	early	ADJ
fcis-31880	115	18	stopping	stopping	NOUN
fcis-31880	115	19	)	)	PUNCT
fcis-31880	115	20	to	to	PART
fcis-31880	115	21	curb	curb	VERB
fcis-31880	115	22	overfitting	overfitte	VERB
fcis-31880	115	23	and	and	CCONJ
fcis-31880	115	24	improve	improve	VERB
fcis-31880	115	25	generalization	generalization	NOUN
fcis-31880	115	26	.	.	PUNCT
fcis-31880	116	1	to	to	PART
fcis-31880	116	2	address	address	VERB
fcis-31880	116	3	the	the	DET
fcis-31880	116	4	scarcity	scarcity	NOUN
fcis-31880	116	5	and	and	CCONJ
fcis-31880	116	6	lag	lag	NOUN
fcis-31880	116	7	of	of	ADP
fcis-31880	116	8	true	true	ADJ
fcis-31880	116	9	icd	icd	PROPN
fcis-31880	116	10	disclosures	disclosure	NOUN
fcis-31880	116	11	,	,	PUNCT
fcis-31880	116	12	training	training	NOUN
fcis-31880	116	13	uses	use	VERB
fcis-31880	116	14	ipo	ipo	NOUN
fcis-31880	116	15	rejections	rejection	NOUN
fcis-31880	116	16	as	as	SCONJ
fcis-31880	116	17	proxy	proxy	NOUN
fcis-31880	116	18	labels	label	NOUN
fcis-31880	116	19	to	to	PART
fcis-31880	116	20	expand	expand	VERB
fcis-31880	116	21	the	the	DET
fcis-31880	116	22	library	library	NOUN
fcis-31880	116	23	of	of	ADP
fcis-31880	116	24	risk	risk	NOUN
fcis-31880	116	25	signals	signal	NOUN
fcis-31880	116	26	,	,	PUNCT
fcis-31880	116	27	whereas	whereas	SCONJ
fcis-31880	116	28	validation	validation	NOUN
fcis-31880	116	29	and	and	CCONJ
fcis-31880	116	30	testing	testing	NOUN
fcis-31880	116	31	strictly	strictly	ADV
fcis-31880	116	32	revert	revert	ADJ
fcis-31880	116	33	to	to	ADP
fcis-31880	116	34	the	the	DET
fcis-31880	116	35	ground	ground	NOUN
fcis-31880	116	36	-	-	PUNCT
fcis-31880	116	37	truth	truth	NOUN
fcis-31880	116	38	icd	icd	NOUN
fcis-31880	116	39	disclosure	disclosure	NOUN
fcis-31880	116	40	criterion	criterion	NOUN
fcis-31880	116	41	.	.	PUNCT
fcis-31880	117	1	this	this	DET
fcis-31880	117	2	“	"	PUNCT
fcis-31880	117	3	proxy	proxy	NOUN
fcis-31880	117	4	in	in	ADP
fcis-31880	117	5	training	training	NOUN
fcis-31880	117	6	,	,	PUNCT
fcis-31880	117	7	truth	truth	NOUN
fcis-31880	117	8	in	in	ADP
fcis-31880	117	9	evaluation	evaluation	NOUN
fcis-31880	117	10	”	"	PUNCT
fcis-31880	117	11	design	design	NOUN
fcis-31880	117	12	strengthens	strengthen	VERB
fcis-31880	117	13	risk	risk	NOUN
fcis-31880	117	14	identification	identification	NOUN
fcis-31880	117	15	while	while	SCONJ
fcis-31880	117	16	containing	contain	VERB
fcis-31880	117	17	the	the	DET
fcis-31880	117	18	influence	influence	NOUN
fcis-31880	117	19	of	of	ADP
fcis-31880	117	20	proxy	proxy	ADJ
fcis-31880	117	21	-	-	PUNCT
fcis-31880	117	22	label	label	NOUN
fcis-31880	117	23	noise	noise	NOUN
fcis-31880	117	24	through	through	ADP
fcis-31880	117	25	a	a	DET
fcis-31880	117	26	clear	clear	ADJ
fcis-31880	117	27	evaluation	evaluation	NOUN
fcis-31880	117	28	boundary	boundary	NOUN
fcis-31880	117	29	.	.	PUNCT
fcis-31880	118	1	4.2	4.2	NUM
fcis-31880	118	2	.	.	PUNCT
fcis-31880	118	3	feature	feature	NOUN
fcis-31880	118	4	engineering	engineering	NOUN
fcis-31880	118	5	and	and	CCONJ
fcis-31880	118	6	data	datum	NOUN
fcis-31880	118	7	processing	process	VERB
fcis-31880	118	8	this	this	DET
fcis-31880	118	9	study	study	NOUN
fcis-31880	118	10	uses	use	VERB
fcis-31880	118	11	financial	financial	ADJ
fcis-31880	118	12	-	-	PUNCT
fcis-31880	118	13	statement	statement	NOUN
fcis-31880	118	14	ratios	ratio	NOUN
fcis-31880	118	15	as	as	ADP
fcis-31880	118	16	the	the	DET
fcis-31880	118	17	primary	primary	ADJ
fcis-31880	118	18	inputs	input	NOUN
fcis-31880	118	19	.	.	PUNCT
fcis-31880	119	1	these	these	DET
fcis-31880	119	2	indicators	indicator	NOUN
fcis-31880	119	3	can	can	AUX
fcis-31880	119	4	be	be	AUX
fcis-31880	119	5	validated	validate	VERB
fcis-31880	119	6	against	against	ADP
fcis-31880	119	7	standardized	standardized	ADJ
fcis-31880	119	8	disclosures	disclosure	NOUN
fcis-31880	119	9	and	and	CCONJ
fcis-31880	119	10	provide	provide	VERB
fcis-31880	119	11	a	a	DET
fcis-31880	119	12	low	low	ADJ
fcis-31880	119	13	-	-	PUNCT
fcis-31880	119	14	cost	cost	NOUN
fcis-31880	119	15	,	,	PUNCT
fcis-31880	119	16	comparable	comparable	ADJ
fcis-31880	119	17	mapping	mapping	NOUN
fcis-31880	119	18	to	to	ADP
fcis-31880	119	19	key	key	ADJ
fcis-31880	119	20	facets	facet	NOUN
fcis-31880	119	21	of	of	ADP
fcis-31880	119	22	internal	internal	ADJ
fcis-31880	119	23	control	control	NOUN
fcis-31880	119	24	effectiveness	effectiveness	NOUN
fcis-31880	119	25	.	.	PUNCT
fcis-31880	120	1	in	in	ADP
fcis-31880	120	2	terms	term	NOUN
fcis-31880	120	3	of	of	ADP
fcis-31880	120	4	risk	risk	NOUN
fcis-31880	120	5	formation	formation	NOUN
fcis-31880	120	6	,	,	PUNCT
fcis-31880	120	7	funding	funding	NOUN
fcis-31880	120	8	stress	stress	NOUN
fcis-31880	120	9	,	,	PUNCT
fcis-31880	120	10	operating	operating	NOUN
fcis-31880	120	11	constraints	constraint	NOUN
fcis-31880	120	12	,	,	PUNCT
fcis-31880	120	13	and	and	CCONJ
fcis-31880	120	14	governance	governance	NOUN
fcis-31880	120	15	incentives	incentive	NOUN
fcis-31880	120	16	leave	leave	VERB
fcis-31880	120	17	observable	observable	ADJ
fcis-31880	120	18	traces	trace	NOUN
fcis-31880	120	19	in	in	ADP
fcis-31880	120	20	financial	financial	ADJ
fcis-31880	120	21	condition	condition	NOUN
fcis-31880	120	22	and	and	CCONJ
fcis-31880	120	23	cash	cash	NOUN
fcis-31880	120	24	flows	flow	NOUN
fcis-31880	120	25	.	.	PUNCT
fcis-31880	121	1	accordingly	accordingly	ADV
fcis-31880	121	2	,	,	PUNCT
fcis-31880	121	3	financial	financial	ADJ
fcis-31880	121	4	ratios	ratio	NOUN
fcis-31880	121	5	that	that	PRON
fcis-31880	121	6	summarize	summarize	VERB
fcis-31880	121	7	firms	firm	NOUN
fcis-31880	121	8	’	’	PART
fcis-31880	121	9	pressure	pressure	NOUN
fcis-31880	121	10	,	,	PUNCT
fcis-31880	121	11	opportunity	opportunity	NOUN
fcis-31880	121	12	,	,	PUNCT
fcis-31880	121	13	and	and	CCONJ
fcis-31880	121	14	execution	execution	NOUN
fcis-31880	121	15	provide	provide	VERB
fcis-31880	121	16	a	a	DET
fcis-31880	121	17	stable	stable	ADJ
fcis-31880	121	18	information	information	NOUN
fcis-31880	121	19	base	base	NOUN
fcis-31880	121	20	for	for	ADP
fcis-31880	121	21	forward	forward	ADV
fcis-31880	121	22	-	-	PUNCT
fcis-31880	121	23	looking	look	VERB
fcis-31880	121	24	identification	identification	NOUN
fcis-31880	121	25	.	.	PUNCT
fcis-31880	122	1	the	the	DET
fcis-31880	122	2	features	feature	NOUN
fcis-31880	122	3	are	be	AUX
fcis-31880	122	4	grouped	group	VERB
fcis-31880	122	5	by	by	ADP
fcis-31880	122	6	economic	economic	ADJ
fcis-31880	122	7	meaning	meaning	NOUN
fcis-31880	122	8	as	as	SCONJ
fcis-31880	122	9	follows	follow	VERB
fcis-31880	122	10	:	:	PUNCT
fcis-31880	122	11	liquidity	liquidity	NOUN
fcis-31880	122	12	and	and	CCONJ
fcis-31880	122	13	short	short	ADJ
fcis-31880	122	14	-	-	PUNCT
fcis-31880	122	15	term	term	NOUN
fcis-31880	122	16	solvency	solvency	NOUN
fcis-31880	122	17	(	(	PUNCT
fcis-31880	122	18	current	current	ADJ
fcis-31880	122	19	ratio	ratio	NOUN
fcis-31880	122	20	cr	cr	NOUN
fcis-31880	122	21	,	,	PUNCT
fcis-31880	122	22	quick	quick	ADJ
fcis-31880	122	23	ratio	ratio	NOUN
fcis-31880	122	24	qr	qr	PROPN
fcis-31880	122	25	,	,	PUNCT
fcis-31880	122	26	current	current	ADJ
fcis-31880	122	27	liabilities	liability	NOUN
fcis-31880	122	28	to	to	PART
fcis-31880	122	29	total	total	VERB
fcis-31880	122	30	assets	asset	NOUN
fcis-31880	122	31	cl	cl	NOUN
fcis-31880	122	32	)	)	PUNCT
fcis-31880	122	33	;	;	PUNCT
fcis-31880	122	34	profitability	profitability	NOUN
fcis-31880	122	35	(	(	PUNCT
fcis-31880	122	36	return	return	VERB
fcis-31880	122	37	on	on	ADP
fcis-31880	122	38	assets	asset	NOUN
fcis-31880	122	39	roa	roa	PROPN
fcis-31880	122	40	,	,	PUNCT
fcis-31880	122	41	operating	operate	VERB
fcis-31880	122	42	profit	profit	NOUN
fcis-31880	122	43	margin	margin	NOUN
fcis-31880	122	44	opm	opm	PROPN
fcis-31880	122	45	)	)	PUNCT
fcis-31880	122	46	;	;	PUNCT
fcis-31880	122	47	operating	operate	VERB
fcis-31880	122	48	efficiency	efficiency	NOUN
fcis-31880	122	49	(	(	PUNCT
fcis-31880	122	50	total	total	ADJ
fcis-31880	122	51	asset	asset	NOUN
fcis-31880	122	52	turnover	turnover	NOUN
fcis-31880	122	53	tat	tat	NOUN
fcis-31880	122	54	,	,	PUNCT
fcis-31880	122	55	inventory	inventory	NOUN
fcis-31880	122	56	turnover	turnover	NOUN
fcis-31880	122	57	invto	invto	NOUN
fcis-31880	122	58	,	,	PUNCT
fcis-31880	122	59	accounts	account	VERB
fcis-31880	122	60	receivable	receivable	ADJ
fcis-31880	122	61	turnover	turnover	NOUN
fcis-31880	122	62	arto	arto	PROPN
fcis-31880	122	63	)	)	PUNCT
fcis-31880	122	64	;	;	PUNCT
fcis-31880	122	65	capital	capital	NOUN
fcis-31880	122	66	structure	structure	NOUN
fcis-31880	122	67	and	and	CCONJ
fcis-31880	122	68	long	long	ADJ
fcis-31880	122	69	-	-	PUNCT
fcis-31880	122	70	term	term	NOUN
fcis-31880	122	71	leverage	leverage	NOUN
fcis-31880	122	72	(	(	PUNCT
fcis-31880	122	73	debt	debt	NOUN
fcis-31880	122	74	-	-	PUNCT
fcis-31880	122	75	to	to	ADP
fcis-31880	122	76	-	-	PUNCT
fcis-31880	122	77	equity	equity	NOUN
fcis-31880	122	78	de	de	NOUN
fcis-31880	122	79	,	,	PUNCT
fcis-31880	122	80	long	long	ADJ
fcis-31880	122	81	-	-	PUNCT
fcis-31880	122	82	term	term	NOUN
fcis-31880	122	83	debt	debt	NOUN
fcis-31880	122	84	-	-	PUNCT
fcis-31880	122	85	to	to	ADP
fcis-31880	122	86	-	-	PUNCT
fcis-31880	122	87	equity	equity	NOUN
fcis-31880	122	88	ltde	ltde	NOUN
fcis-31880	122	89	)	)	PUNCT
fcis-31880	122	90	;	;	PUNCT
fcis-31880	122	91	cash	cash	NOUN
fcis-31880	122	92	quality	quality	NOUN
fcis-31880	122	93	(	(	PUNCT
fcis-31880	122	94	operating	operate	VERB
fcis-31880	122	95	cash	cash	NOUN
fcis-31880	122	96	flow	flow	NOUN
fcis-31880	122	97	to	to	ADP
fcis-31880	122	98	total	total	ADJ
fcis-31880	122	99	assets	asset	NOUN
fcis-31880	122	100	cfo_ta	cfo_ta	NUM
fcis-31880	122	101	,	,	PUNCT
fcis-31880	122	102	operating	operate	VERB
fcis-31880	122	103	cash	cash	NOUN
fcis-31880	122	104	flow	flow	NOUN
fcis-31880	122	105	to	to	ADP
fcis-31880	122	106	revenue	revenue	NOUN
fcis-31880	122	107	cfo_rev	cfo_rev	NOUN
fcis-31880	122	108	,	,	PUNCT
fcis-31880	122	109	net	net	ADJ
fcis-31880	122	110	change	change	NOUN
fcis-31880	122	111	in	in	ADP
fcis-31880	122	112	cash	cash	NOUN
fcis-31880	122	113	to	to	ADP
fcis-31880	122	114	total	total	ADJ
fcis-31880	122	115	assets	asset	NOUN
fcis-31880	122	116	ncf_ta	ncf_ta	NUM
fcis-31880	122	117	)	)	PUNCT
fcis-31880	122	118	;	;	PUNCT
fcis-31880	122	119	asset	asset	NOUN
fcis-31880	122	120	structure	structure	NOUN
fcis-31880	122	121	(	(	PUNCT
fcis-31880	122	122	intangible	intangible	ADJ
fcis-31880	122	123	assets	asset	NOUN
fcis-31880	122	124	to	to	PART
fcis-31880	122	125	total	total	VERB
fcis-31880	122	126	assets	asset	NOUN
fcis-31880	122	127	intan	intan	PROPN
fcis-31880	122	128	,	,	PUNCT
fcis-31880	122	129	property	property	NOUN
fcis-31880	122	130	,	,	PUNCT
fcis-31880	122	131	plant	plant	NOUN
fcis-31880	122	132	and	and	CCONJ
fcis-31880	122	133	equipment	equipment	NOUN
fcis-31880	122	134	to	to	ADP
fcis-31880	122	135	total	total	ADJ
fcis-31880	122	136	assets	asset	NOUN
fcis-31880	122	137	ppe	ppe	PROPN
fcis-31880	122	138	)	)	PUNCT
fcis-31880	122	139	;	;	PUNCT
fcis-31880	122	140	and	and	CCONJ
fcis-31880	122	141	size	size	NOUN
fcis-31880	122	142	/	/	SYM
fcis-31880	122	143	scale	scale	NOUN
fcis-31880	122	144	(	(	PUNCT
fcis-31880	122	145	log	log	VERB
fcis-31880	122	146	total	total	ADJ
fcis-31880	122	147	assets	asset	NOUN
fcis-31880	122	148	ln_ta	ln_ta	NOUN
fcis-31880	122	149	,	,	PUNCT
fcis-31880	122	150	log	log	VERB
fcis-31880	122	151	revenue	revenue	NOUN
fcis-31880	122	152	ln_rev	ln_rev	PROPN
fcis-31880	122	153	)	)	PUNCT
fcis-31880	122	154	.	.	PUNCT
fcis-31880	123	1	variable	variable	ADJ
fcis-31880	123	2	definitions	definition	NOUN
fcis-31880	123	3	are	be	AUX
fcis-31880	123	4	reported	report	VERB
fcis-31880	123	5	in	in	ADP
fcis-31880	123	6	table	table	NOUN
fcis-31880	123	7	1	1	NUM
fcis-31880	123	8	.	.	X
fcis-31880	123	9	34	34	NUM
fcis-31880	123	10	table	table	NOUN
fcis-31880	123	11	1	1	NUM
fcis-31880	123	12	.	.	PUNCT
fcis-31880	124	1	variable	variable	ADJ
fcis-31880	124	2	definitions	definition	NOUN
fcis-31880	124	3	code	code	NOUN
fcis-31880	124	4	name	name	NOUN
fcis-31880	124	5	definition	definition	NOUN
fcis-31880	124	6	cr	cr	ADP
fcis-31880	124	7	current	current	ADJ
fcis-31880	124	8	ratio	ratio	NOUN
fcis-31880	124	9	current	current	ADJ
fcis-31880	124	10	assets	asset	NOUN
fcis-31880	124	11	/	/	SYM
fcis-31880	124	12	current	current	ADJ
fcis-31880	124	13	liabilities	liability	NOUN
fcis-31880	124	14	qr	qr	VERB
fcis-31880	124	15	quick	quick	ADJ
fcis-31880	124	16	ratio	ratio	NOUN
fcis-31880	124	17	(	(	PUNCT
fcis-31880	124	18	current	current	ADJ
fcis-31880	124	19	assets	asset	NOUN
fcis-31880	124	20	−	−	PROPN
fcis-31880	124	21	inventory	inventory	NOUN
fcis-31880	124	22	)	)	PUNCT
fcis-31880	124	23	/	/	SYM
fcis-31880	124	24	current	current	ADJ
fcis-31880	124	25	liabilities	liability	NOUN
fcis-31880	124	26	cl	cl	VERB
fcis-31880	124	27	current	current	ADJ
fcis-31880	124	28	liabilities	liability	NOUN
fcis-31880	124	29	to	to	PART
fcis-31880	124	30	total	total	VERB
fcis-31880	124	31	assets	asset	NOUN
fcis-31880	124	32	current	current	ADJ
fcis-31880	124	33	liabilities	liability	NOUN
fcis-31880	124	34	/	/	SYM
fcis-31880	124	35	total	total	ADJ
fcis-31880	124	36	assets	asset	NOUN
fcis-31880	124	37	roa	roa	PROPN
fcis-31880	124	38	return	return	VERB
fcis-31880	124	39	on	on	ADP
fcis-31880	124	40	assets	asset	NOUN
fcis-31880	124	41	net	net	ADJ
fcis-31880	124	42	income	income	NOUN
fcis-31880	124	43	/	/	SYM
fcis-31880	124	44	total	total	ADJ
fcis-31880	124	45	assets	asset	NOUN
fcis-31880	124	46	opm	opm	NOUN
fcis-31880	124	47	operating	operating	NOUN
fcis-31880	124	48	profit	profit	NOUN
fcis-31880	124	49	margin	margin	NOUN
fcis-31880	124	50	operating	operate	VERB
fcis-31880	124	51	profit	profit	NOUN
fcis-31880	124	52	/	/	SYM
fcis-31880	124	53	operating	operate	VERB
fcis-31880	124	54	revenue	revenue	NOUN
fcis-31880	124	55	tat	tat	NOUN
fcis-31880	124	56	total	total	ADJ
fcis-31880	124	57	asset	asset	NOUN
fcis-31880	124	58	turnover	turnover	NOUN
fcis-31880	124	59	operating	operate	VERB
fcis-31880	124	60	revenue	revenue	NOUN
fcis-31880	124	61	/	/	SYM
fcis-31880	124	62	total	total	ADJ
fcis-31880	124	63	assets	asset	NOUN
fcis-31880	124	64	invto	invto	VERB
fcis-31880	124	65	inventory	inventory	NOUN
fcis-31880	124	66	turnover	turnover	NOUN
fcis-31880	124	67	operating	operate	VERB
fcis-31880	124	68	revenue	revenue	NOUN
fcis-31880	124	69	/	/	SYM
fcis-31880	124	70	inventory	inventory	NOUN
fcis-31880	124	71	arto	arto	PROPN
fcis-31880	124	72	accounts	account	VERB
fcis-31880	124	73	receivable	receivable	ADJ
fcis-31880	124	74	turnover	turnover	NOUN
fcis-31880	124	75	operating	operating	NOUN
fcis-31880	124	76	revenue	revenue	NOUN
fcis-31880	124	77	/	/	SYM
fcis-31880	124	78	accounts	account	VERB
fcis-31880	124	79	receivable	receivable	ADJ
fcis-31880	124	80	de	de	X
fcis-31880	124	81	debt	debt	NOUN
fcis-31880	124	82	-	-	PUNCT
fcis-31880	124	83	to	to	ADP
fcis-31880	124	84	-	-	PUNCT
fcis-31880	124	85	equity	equity	NOUN
fcis-31880	124	86	ratio	ratio	NOUN
fcis-31880	124	87	total	total	NOUN
fcis-31880	124	88	liabilities	liability	NOUN
fcis-31880	124	89	/	/	SYM
fcis-31880	124	90	shareholders	shareholder	NOUN
fcis-31880	124	91	’	'	PUNCT
fcis-31880	124	92	equity	equity	NOUN
fcis-31880	124	93	ltde	ltde	PROPN
fcis-31880	124	94	long	long	ADJ
fcis-31880	124	95	-	-	PUNCT
fcis-31880	124	96	term	term	NOUN
fcis-31880	124	97	debt	debt	NOUN
fcis-31880	124	98	-	-	PUNCT
fcis-31880	124	99	to	to	ADP
fcis-31880	124	100	-	-	PUNCT
fcis-31880	124	101	equity	equity	NOUN
fcis-31880	124	102	non	non	ADJ
fcis-31880	124	103	-	-	ADJ
fcis-31880	124	104	current	current	ADJ
fcis-31880	124	105	liabilities	liability	NOUN
fcis-31880	124	106	/	/	SYM
fcis-31880	124	107	shareholders	shareholder	NOUN
fcis-31880	124	108	’	'	PUNCT
fcis-31880	124	109	equity	equity	NOUN
fcis-31880	124	110	cfo_ta	cfo_ta	NOUN
fcis-31880	124	111	operating	operate	VERB
fcis-31880	124	112	cash	cash	NOUN
fcis-31880	124	113	flow	flow	NOUN
fcis-31880	124	114	to	to	ADP
fcis-31880	124	115	total	total	ADJ
fcis-31880	124	116	assets	asset	NOUN
fcis-31880	124	117	net	net	ADJ
fcis-31880	124	118	cash	cash	NOUN
fcis-31880	124	119	flow	flow	NOUN
fcis-31880	124	120	from	from	ADP
fcis-31880	124	121	operating	operate	VERB
fcis-31880	124	122	activities	activity	NOUN
fcis-31880	124	123	/	/	SYM
fcis-31880	124	124	total	total	ADJ
fcis-31880	124	125	assets	asset	NOUN
fcis-31880	124	126	cfo_rev	cfo_rev	X
fcis-31880	124	127	operating	operate	VERB
fcis-31880	124	128	cash	cash	NOUN
fcis-31880	124	129	flow	flow	NOUN
fcis-31880	124	130	to	to	ADP
fcis-31880	124	131	revenue	revenue	NOUN
fcis-31880	124	132	net	net	ADJ
fcis-31880	124	133	cash	cash	NOUN
fcis-31880	124	134	flow	flow	NOUN
fcis-31880	124	135	from	from	ADP
fcis-31880	124	136	operating	operate	VERB
fcis-31880	124	137	activities	activity	NOUN
fcis-31880	124	138	/	/	SYM
fcis-31880	124	139	operating	operate	VERB
fcis-31880	124	140	revenue	revenue	NOUN
fcis-31880	124	141	ncf_ta	ncf_ta	NOUN
fcis-31880	125	1	net	net	ADJ
fcis-31880	125	2	change	change	NOUN
fcis-31880	125	3	in	in	ADP
fcis-31880	125	4	cash	cash	NOUN
fcis-31880	125	5	to	to	ADP
fcis-31880	125	6	total	total	ADJ
fcis-31880	125	7	assets	asset	NOUN
fcis-31880	125	8	net	net	ADJ
fcis-31880	125	9	increase	increase	NOUN
fcis-31880	125	10	in	in	ADP
fcis-31880	125	11	cash	cash	NOUN
fcis-31880	125	12	and	and	CCONJ
fcis-31880	125	13	cash	cash	NOUN
fcis-31880	125	14	equivalents	equivalent	NOUN
fcis-31880	125	15	/	/	SYM
fcis-31880	125	16	total	total	ADJ
fcis-31880	125	17	assets	asset	NOUN
fcis-31880	125	18	intan	intan	VERB
fcis-31880	125	19	intangible	intangible	ADJ
fcis-31880	125	20	assets	asset	NOUN
fcis-31880	125	21	to	to	PART
fcis-31880	125	22	total	total	VERB
fcis-31880	125	23	assets	asset	NOUN
fcis-31880	125	24	intangible	intangible	ADJ
fcis-31880	125	25	assets	asset	NOUN
fcis-31880	125	26	/	/	SYM
fcis-31880	125	27	total	total	ADJ
fcis-31880	125	28	assets	asset	NOUN
fcis-31880	125	29	ppe	ppe	PROPN
fcis-31880	125	30	property	property	NOUN
fcis-31880	125	31	,	,	PUNCT
fcis-31880	125	32	plant	plant	NOUN
fcis-31880	125	33	and	and	CCONJ
fcis-31880	125	34	equipment	equipment	NOUN
fcis-31880	125	35	to	to	ADP
fcis-31880	125	36	total	total	ADJ
fcis-31880	125	37	assets	asset	NOUN
fcis-31880	125	38	property	property	NOUN
fcis-31880	125	39	,	,	PUNCT
fcis-31880	125	40	plant	plant	NOUN
fcis-31880	125	41	and	and	CCONJ
fcis-31880	125	42	equipment	equipment	NOUN
fcis-31880	125	43	/	/	SYM
fcis-31880	125	44	total	total	ADJ
fcis-31880	125	45	assets	asset	NOUN
fcis-31880	125	46	ln_ta	ln_ta	NOUN
fcis-31880	125	47	log	log	VERB
fcis-31880	125	48	total	total	ADJ
fcis-31880	125	49	assets	asset	NOUN
fcis-31880	125	50	ln(total	ln(total	ADJ
fcis-31880	125	51	assets	asset	NOUN
fcis-31880	125	52	+	+	CCONJ
fcis-31880	125	53	1	1	X
fcis-31880	125	54	)	)	PUNCT
fcis-31880	125	55	ln_rev	ln_rev	PROPN
fcis-31880	125	56	log	log	VERB
fcis-31880	125	57	revenue	revenue	NOUN
fcis-31880	125	58	ln(operating	ln(operating	NOUN
fcis-31880	125	59	revenue	revenue	NOUN
fcis-31880	125	60	+	+	CCONJ
fcis-31880	125	61	1	1	X
fcis-31880	125	62	)	)	PUNCT
fcis-31880	125	63	no	no	DET
fcis-31880	125	64	separate	separate	ADJ
fcis-31880	125	65	category	category	NOUN
fcis-31880	125	66	of	of	ADP
fcis-31880	125	67	growth	growth	NOUN
fcis-31880	125	68	variables	variable	NOUN
fcis-31880	125	69	is	be	AUX
fcis-31880	125	70	constructed	construct	VERB
fcis-31880	125	71	.	.	PUNCT
fcis-31880	126	1	the	the	DET
fcis-31880	126	2	research	research	NOUN
fcis-31880	126	3	design	design	NOUN
fcis-31880	126	4	adopts	adopt	VERB
fcis-31880	126	5	a	a	DET
fcis-31880	126	6	rolling	rolling	ADJ
fcis-31880	126	7	two	two	NUM
fcis-31880	126	8	-	-	PUNCT
fcis-31880	126	9	period	period	NOUN
fcis-31880	126	10	window	window	NOUN
fcis-31880	126	11	:	:	PUNCT
fcis-31880	126	12	for	for	ADP
fcis-31880	126	13	the	the	DET
fcis-31880	126	14	same	same	ADJ
fcis-31880	126	15	firm	firm	NOUN
fcis-31880	126	16	,	,	PUNCT
fcis-31880	126	17	revenues	revenue	NOUN
fcis-31880	126	18	,	,	PUNCT
fcis-31880	126	19	assets	asset	NOUN
fcis-31880	126	20	,	,	PUNCT
fcis-31880	126	21	and	and	CCONJ
fcis-31880	126	22	related	related	ADJ
fcis-31880	126	23	ratios	ratio	NOUN
fcis-31880	126	24	from	from	ADP
fcis-31880	126	25	adjacent	adjacent	ADJ
fcis-31880	126	26	periods	period	NOUN
fcis-31880	126	27	enter	enter	VERB
fcis-31880	126	28	the	the	DET
fcis-31880	126	29	model	model	NOUN
fcis-31880	126	30	jointly	jointly	ADV
fcis-31880	126	31	.	.	PUNCT
fcis-31880	127	1	information	information	NOUN
fcis-31880	127	2	on	on	ADP
fcis-31880	127	3	expansion	expansion	NOUN
fcis-31880	127	4	or	or	CCONJ
fcis-31880	127	5	contraction	contraction	NOUN
fcis-31880	127	6	is	be	AUX
fcis-31880	127	7	thus	thus	ADV
fcis-31880	127	8	implicitly	implicitly	ADV
fcis-31880	127	9	captured	capture	VERB
fcis-31880	127	10	by	by	ADP
fcis-31880	127	11	level	level	NOUN
fcis-31880	127	12	differences	difference	NOUN
fcis-31880	127	13	and	and	CCONJ
fcis-31880	127	14	relative	relative	ADJ
fcis-31880	127	15	changes	change	NOUN
fcis-31880	127	16	.	.	PUNCT
fcis-31880	128	1	this	this	PRON
fcis-31880	128	2	allows	allow	VERB
fcis-31880	128	3	the	the	DET
fcis-31880	128	4	model	model	NOUN
fcis-31880	128	5	to	to	PART
fcis-31880	128	6	learn	learn	VERB
fcis-31880	128	7	the	the	DET
fcis-31880	128	8	linkage	linkage	NOUN
fcis-31880	128	9	between	between	ADP
fcis-31880	128	10	“	"	PUNCT
fcis-31880	128	11	levels	level	NOUN
fcis-31880	128	12	and	and	CCONJ
fcis-31880	128	13	changes	change	NOUN
fcis-31880	128	14	”	"	PUNCT
fcis-31880	128	15	directly	directly	ADV
fcis-31880	128	16	from	from	ADP
fcis-31880	128	17	the	the	DET
fcis-31880	128	18	raw	raw	ADJ
fcis-31880	128	19	financial	financial	ADJ
fcis-31880	128	20	ratios	ratio	NOUN
fcis-31880	128	21	without	without	ADP
fcis-31880	128	22	injecting	inject	VERB
fcis-31880	128	23	explicit	explicit	ADJ
fcis-31880	128	24	growth	growth	NOUN
fcis-31880	128	25	rates	rate	NOUN
fcis-31880	128	26	that	that	PRON
fcis-31880	128	27	would	would	AUX
fcis-31880	128	28	raise	raise	VERB
fcis-31880	128	29	collinearity	collinearity	NOUN
fcis-31880	128	30	.	.	PUNCT
fcis-31880	129	1	it	it	PRON
fcis-31880	129	2	also	also	ADV
fcis-31880	129	3	avoids	avoid	VERB
fcis-31880	129	4	look	look	NOUN
fcis-31880	129	5	-	-	PUNCT
fcis-31880	129	6	ahead	ahead	ADV
fcis-31880	129	7	and	and	CCONJ
fcis-31880	129	8	timing	timing	NOUN
fcis-31880	129	9	-	-	PUNCT
fcis-31880	129	10	mixing	mix	VERB
fcis-31880	129	11	risks	risk	NOUN
fcis-31880	129	12	.	.	PUNCT
fcis-31880	130	1	in	in	ADP
fcis-31880	130	2	short	short	ADJ
fcis-31880	130	3	,	,	PUNCT
fcis-31880	130	4	growth	growth	NOUN
fcis-31880	130	5	is	be	AUX
fcis-31880	130	6	not	not	PART
fcis-31880	130	7	represented	represent	VERB
fcis-31880	130	8	as	as	ADP
fcis-31880	130	9	an	an	DET
fcis-31880	130	10	independent	independent	ADJ
fcis-31880	130	11	variable	variable	NOUN
fcis-31880	130	12	;	;	PUNCT
fcis-31880	130	13	it	it	PRON
fcis-31880	130	14	is	be	AUX
fcis-31880	130	15	absorbed	absorb	VERB
fcis-31880	130	16	and	and	CCONJ
fcis-31880	130	17	utilized	utilize	VERB
fcis-31880	130	18	by	by	ADP
fcis-31880	130	19	the	the	DET
fcis-31880	130	20	model	model	NOUN
fcis-31880	130	21	through	through	ADP
fcis-31880	130	22	the	the	DET
fcis-31880	130	23	existing	exist	VERB
fcis-31880	130	24	ratios	ratio	NOUN
fcis-31880	130	25	and	and	CCONJ
fcis-31880	130	26	windowed	windowed	ADJ
fcis-31880	130	27	inputs	input	NOUN
fcis-31880	130	28	.	.	PUNCT
fcis-31880	131	1	where	where	SCONJ
fcis-31880	131	2	financial	financial	ADJ
fcis-31880	131	3	restatements	restatement	NOUN
fcis-31880	131	4	or	or	CCONJ
fcis-31880	131	5	misstatements	misstatement	NOUN
fcis-31880	131	6	exist	exist	VERB
fcis-31880	131	7	,	,	PUNCT
fcis-31880	131	8	the	the	DET
fcis-31880	131	9	original	original	ADJ
fcis-31880	131	10	(	(	PUNCT
fcis-31880	131	11	pre	pre	ADJ
fcis-31880	131	12	-	-	NOUN
fcis-31880	131	13	restatement	restatement	NOUN
fcis-31880	131	14	)	)	PUNCT
fcis-31880	131	15	disclosed	disclose	VERB
fcis-31880	131	16	values	value	NOUN
fcis-31880	131	17	are	be	AUX
fcis-31880	131	18	uniformly	uniformly	ADV
fcis-31880	131	19	used	use	VERB
fcis-31880	131	20	for	for	ADP
fcis-31880	131	21	both	both	DET
fcis-31880	131	22	training	training	NOUN
fcis-31880	131	23	and	and	CCONJ
fcis-31880	131	24	evaluation	evaluation	NOUN
fcis-31880	131	25	.	.	PUNCT
fcis-31880	132	1	this	this	DET
fcis-31880	132	2	choice	choice	NOUN
fcis-31880	132	3	serves	serve	VERB
fcis-31880	132	4	three	three	NUM
fcis-31880	132	5	purposes	purpose	NOUN
fcis-31880	132	6	.	.	PUNCT
fcis-31880	133	1	first	first	ADV
fcis-31880	133	2	,	,	PUNCT
fcis-31880	133	3	it	it	PRON
fcis-31880	133	4	preserves	preserve	VERB
fcis-31880	133	5	ex	ex	ADJ
fcis-31880	133	6	-	-	ADJ
fcis-31880	133	7	ante	ante	ADJ
fcis-31880	133	8	information	information	NOUN
fcis-31880	133	9	sets	set	NOUN
fcis-31880	133	10	and	and	CCONJ
fcis-31880	133	11	prevents	prevent	VERB
fcis-31880	133	12	the	the	DET
fcis-31880	133	13	introduction	introduction	NOUN
fcis-31880	133	14	of	of	ADP
fcis-31880	133	15	post	post	ADJ
fcis-31880	133	16	-	-	ADJ
fcis-31880	133	17	hoc	hoc	ADJ
fcis-31880	133	18	corrections	correction	NOUN
fcis-31880	133	19	that	that	PRON
fcis-31880	133	20	would	would	AUX
fcis-31880	133	21	create	create	VERB
fcis-31880	133	22	hindsight	hindsight	ADJ
fcis-31880	133	23	bias	bias	NOUN
fcis-31880	133	24	in	in	ADP
fcis-31880	133	25	the	the	DET
fcis-31880	133	26	prediction	prediction	NOUN
fcis-31880	133	27	period	period	NOUN
fcis-31880	133	28	.	.	PUNCT
fcis-31880	134	1	second	second	ADJ
fcis-31880	134	2	,	,	PUNCT
fcis-31880	134	3	restatements	restatement	NOUN
fcis-31880	134	4	are	be	AUX
fcis-31880	134	5	often	often	ADV
fcis-31880	134	6	outcomes	outcome	NOUN
fcis-31880	134	7	of	of	ADP
fcis-31880	134	8	weak	weak	ADJ
fcis-31880	134	9	internal	internal	ADJ
fcis-31880	134	10	control	control	NOUN
fcis-31880	134	11	;	;	PUNCT
fcis-31880	134	12	using	use	VERB
fcis-31880	134	13	corrected	correct	VERB
fcis-31880	134	14	numbers	number	NOUN
fcis-31880	134	15	would	would	AUX
fcis-31880	134	16	artificially	artificially	ADV
fcis-31880	134	17	“	"	PUNCT
fcis-31880	134	18	clean	clean	ADJ
fcis-31880	134	19	”	"	PUNCT
fcis-31880	134	20	signals	signal	NOUN
fcis-31880	134	21	left	leave	VERB
fcis-31880	134	22	by	by	ADP
fcis-31880	134	23	icds	icd	NOUN
fcis-31880	134	24	and	and	CCONJ
fcis-31880	134	25	understate	understate	VERB
fcis-31880	134	26	true	true	ADJ
fcis-31880	134	27	,	,	PUNCT
fcis-31880	134	28	model	model	ADJ
fcis-31880	134	29	-	-	PUNCT
fcis-31880	134	30	detectable	detectable	ADJ
fcis-31880	134	31	risk	risk	NOUN
fcis-31880	134	32	.	.	PUNCT
fcis-31880	135	1	third	third	ADJ
fcis-31880	135	2	,	,	PUNCT
fcis-31880	135	3	original	original	ADJ
fcis-31880	135	4	disclosures	disclosure	NOUN
fcis-31880	135	5	better	well	ADV
fcis-31880	135	6	reflect	reflect	VERB
fcis-31880	135	7	the	the	DET
fcis-31880	135	8	contemporaneous	contemporaneous	ADJ
fcis-31880	135	9	information	information	NOUN
fcis-31880	135	10	environment	environment	NOUN
fcis-31880	135	11	faced	face	VERB
fcis-31880	135	12	by	by	ADP
fcis-31880	135	13	investors	investor	NOUN
fcis-31880	135	14	and	and	CCONJ
fcis-31880	135	15	regulators	regulator	NOUN
fcis-31880	135	16	,	,	PUNCT
fcis-31880	135	17	aligning	align	VERB
fcis-31880	135	18	predictive	predictive	ADJ
fcis-31880	135	19	assessment	assessment	NOUN
fcis-31880	135	20	with	with	ADP
fcis-31880	135	21	actual	actual	ADJ
fcis-31880	135	22	decision	decision	NOUN
fcis-31880	135	23	contexts	contexts	NOUN
fcis-31880	135	24	.	.	PUNCT
fcis-31880	136	1	together	together	ADV
fcis-31880	136	2	with	with	ADP
fcis-31880	136	3	consistent	consistent	ADJ
fcis-31880	136	4	treatment	treatment	NOUN
fcis-31880	136	5	conventions	convention	NOUN
fcis-31880	136	6	,	,	PUNCT
fcis-31880	136	7	this	this	DET
fcis-31880	136	8	yields	yield	NOUN
fcis-31880	136	9	features	feature	VERB
fcis-31880	136	10	that	that	PRON
fcis-31880	136	11	are	be	AUX
fcis-31880	136	12	economically	economically	ADV
fcis-31880	136	13	meaningful	meaningful	ADJ
fcis-31880	136	14	and	and	CCONJ
fcis-31880	136	15	auditable	auditable	ADJ
fcis-31880	136	16	,	,	PUNCT
fcis-31880	136	17	providing	provide	VERB
fcis-31880	136	18	a	a	DET
fcis-31880	136	19	reliable	reliable	ADJ
fcis-31880	136	20	baseline	baseline	NOUN
fcis-31880	136	21	for	for	ADP
fcis-31880	136	22	subsequent	subsequent	ADJ
fcis-31880	136	23	data	data	NOUN
fcis-31880	136	24	splits	split	NOUN
fcis-31880	136	25	,	,	PUNCT
fcis-31880	136	26	validation	validation	NOUN
fcis-31880	136	27	,	,	PUNCT
fcis-31880	136	28	and	and	CCONJ
fcis-31880	136	29	model	model	NOUN
fcis-31880	136	30	evaluation	evaluation	NOUN
fcis-31880	136	31	.	.	PUNCT
fcis-31880	137	1	all	all	DET
fcis-31880	137	2	inputs	input	NOUN
fcis-31880	137	3	used	use	VERB
fcis-31880	137	4	to	to	PART
fcis-31880	137	5	predict	predict	VERB
fcis-31880	137	6	icds	icd	NOUN
fcis-31880	137	7	at	at	ADP
fcis-31880	137	8	𝑡+1	𝑡+1	NOUN
fcis-31880	137	9	come	come	VERB
fcis-31880	137	10	strictly	strictly	ADV
fcis-31880	137	11	from	from	ADP
fcis-31880	137	12	information	information	NOUN
fcis-31880	137	13	disclosed	disclose	VERB
fcis-31880	137	14	at	at	ADP
fcis-31880	137	15	𝑡	𝑡	NOUN
fcis-31880	137	16	or	or	CCONJ
fcis-31880	137	17	earlier	early	ADV
fcis-31880	137	18	,	,	PUNCT
fcis-31880	137	19	ensuring	ensure	VERB
fcis-31880	137	20	forwardlooking	forwardlooking	NOUN
fcis-31880	137	21	alignment	alignment	NOUN
fcis-31880	137	22	.	.	PUNCT
fcis-31880	138	1	to	to	PART
fcis-31880	138	2	reduce	reduce	VERB
fcis-31880	138	3	the	the	DET
fcis-31880	138	4	influence	influence	NOUN
fcis-31880	138	5	of	of	ADP
fcis-31880	138	6	extreme	extreme	ADJ
fcis-31880	138	7	observations	observation	NOUN
fcis-31880	138	8	on	on	ADP
fcis-31880	138	9	estimation	estimation	NOUN
fcis-31880	138	10	and	and	CCONJ
fcis-31880	138	11	training	training	NOUN
fcis-31880	138	12	,	,	PUNCT
fcis-31880	138	13	winsorization	winsorization	NOUN
fcis-31880	138	14	is	be	AUX
fcis-31880	138	15	applied	apply	VERB
fcis-31880	138	16	at	at	ADP
fcis-31880	138	17	the	the	DET
fcis-31880	138	18	1st	1st	ADJ
fcis-31880	138	19	and	and	CCONJ
fcis-31880	138	20	99th	99th	ADJ
fcis-31880	138	21	percentiles	percentile	NOUN
fcis-31880	138	22	by	by	ADP
fcis-31880	138	23	year	year	NOUN
fcis-31880	138	24	.	.	PUNCT
fcis-31880	139	1	material	material	NOUN
fcis-31880	139	2	weaknesses	weakness	NOUN
fcis-31880	139	3	,	,	PUNCT
fcis-31880	139	4	significant	significant	ADJ
fcis-31880	139	5	deficiencies	deficiency	NOUN
fcis-31880	139	6	,	,	PUNCT
fcis-31880	139	7	and	and	CCONJ
fcis-31880	139	8	general	general	ADJ
fcis-31880	139	9	deficiencies	deficiency	NOUN
fcis-31880	139	10	disclosed	disclose	VERB
fcis-31880	139	11	in	in	ADP
fcis-31880	139	12	internal	internal	ADJ
fcis-31880	139	13	control	control	NOUN
fcis-31880	139	14	evaluation	evaluation	NOUN
fcis-31880	139	15	reports	report	NOUN
fcis-31880	139	16	are	be	AUX
fcis-31880	139	17	coded	code	VERB
fcis-31880	139	18	as	as	ADP
fcis-31880	139	19	“	"	PUNCT
fcis-31880	139	20	any	any	DET
fcis-31880	139	21	deficiency	deficiency	NOUN
fcis-31880	139	22	”	"	PUNCT
fcis-31880	139	23	(	(	PUNCT
fcis-31880	139	24	icd	icd	NOUN
fcis-31880	139	25	=	=	NOUN
fcis-31880	139	26	1	1	NUM
fcis-31880	139	27	)	)	PUNCT
fcis-31880	139	28	.	.	PUNCT
fcis-31880	140	1	this	this	DET
fcis-31880	140	2	broader	broad	ADJ
fcis-31880	140	3	definition	definition	NOUN
fcis-31880	140	4	rests	rest	VERB
fcis-31880	140	5	on	on	ADP
fcis-31880	140	6	three	three	NUM
fcis-31880	140	7	considerations	consideration	NOUN
fcis-31880	140	8	.	.	PUNCT
fcis-31880	141	1	first	first	ADV
fcis-31880	141	2	,	,	PUNCT
fcis-31880	141	3	from	from	ADP
fcis-31880	141	4	regulatory	regulatory	ADJ
fcis-31880	141	5	and	and	CCONJ
fcis-31880	141	6	governance	governance	NOUN
fcis-31880	141	7	perspectives	perspective	NOUN
fcis-31880	141	8	,	,	PUNCT
fcis-31880	141	9	these	these	DET
fcis-31880	141	10	categories	category	NOUN
fcis-31880	141	11	lie	lie	VERB
fcis-31880	141	12	on	on	ADP
fcis-31880	141	13	a	a	DET
fcis-31880	141	14	common	common	ADJ
fcis-31880	141	15	risk	risk	NOUN
fcis-31880	141	16	continuum	continuum	ADJ
fcis-31880	141	17	;	;	PUNCT
fcis-31880	141	18	material	material	NOUN
fcis-31880	141	19	weaknesses	weakness	NOUN
fcis-31880	141	20	are	be	AUX
fcis-31880	141	21	tail	tail	NOUN
fcis-31880	141	22	events	event	NOUN
fcis-31880	141	23	that	that	PRON
fcis-31880	141	24	are	be	AUX
fcis-31880	141	25	extremely	extremely	ADV
fcis-31880	141	26	rare	rare	ADJ
fcis-31880	141	27	and	and	CCONJ
fcis-31880	141	28	sensitive	sensitive	ADJ
fcis-31880	141	29	to	to	ADP
fcis-31880	141	30	exogenous	exogenous	ADJ
fcis-31880	141	31	forces	force	NOUN
fcis-31880	141	32	such	such	ADJ
fcis-31880	141	33	as	as	ADP
fcis-31880	141	34	inquiry	inquiry	NOUN
fcis-31880	141	35	intensity	intensity	NOUN
fcis-31880	141	36	and	and	CCONJ
fcis-31880	141	37	disclosure	disclosure	NOUN
fcis-31880	141	38	conventions	convention	NOUN
fcis-31880	141	39	.	.	PUNCT
fcis-31880	142	1	using	use	VERB
fcis-31880	142	2	only	only	ADJ
fcis-31880	142	3	material	material	NOUN
fcis-31880	142	4	weaknesses	weakness	NOUN
fcis-31880	142	5	as	as	SCONJ
fcis-31880	142	6	positives	positive	NOUN
fcis-31880	142	7	would	would	AUX
fcis-31880	142	8	exacerbate	exacerbate	VERB
fcis-31880	142	9	class	class	NOUN
fcis-31880	142	10	imbalance	imbalance	NOUN
fcis-31880	142	11	(	(	PUNCT
fcis-31880	142	12	reducing	reduce	VERB
fcis-31880	142	13	statistical	statistical	ADJ
fcis-31880	142	14	power	power	NOUN
fcis-31880	142	15	and	and	CCONJ
fcis-31880	142	16	stability	stability	NOUN
fcis-31880	142	17	)	)	PUNCT
fcis-31880	142	18	and	and	CCONJ
fcis-31880	142	19	introduce	introduce	VERB
fcis-31880	142	20	selection	selection	NOUN
fcis-31880	142	21	bias	bias	NOUN
fcis-31880	142	22	tied	tie	VERB
fcis-31880	142	23	to	to	ADP
fcis-31880	142	24	instances	instance	NOUN
fcis-31880	142	25	of	of	ADP
fcis-31880	142	26	particularly	particularly	ADV
fcis-31880	142	27	strong	strong	ADJ
fcis-31880	142	28	oversight	oversight	NOUN
fcis-31880	142	29	/	/	SYM
fcis-31880	142	30	disclosure	disclosure	NOUN
fcis-31880	142	31	.	.	PUNCT
fcis-31880	143	1	second	second	ADJ
fcis-31880	143	2	,	,	PUNCT
fcis-31880	143	3	for	for	ADP
fcis-31880	143	4	forward	forward	ADV
fcis-31880	143	5	-	-	PUNCT
fcis-31880	143	6	looking	look	VERB
fcis-31880	143	7	identification	identification	NOUN
fcis-31880	143	8	,	,	PUNCT
fcis-31880	143	9	important	important	ADJ
fcis-31880	143	10	/	/	SYM
fcis-31880	143	11	general	general	ADJ
fcis-31880	143	12	deficiencies	deficiency	NOUN
fcis-31880	143	13	often	often	ADV
fcis-31880	143	14	precede	precede	VERB
fcis-31880	143	15	material	material	NOUN
fcis-31880	143	16	weaknesses	weakness	NOUN
fcis-31880	143	17	;	;	PUNCT
fcis-31880	143	18	they	they	PRON
fcis-31880	143	19	reflect	reflect	VERB
fcis-31880	143	20	weaknesses	weakness	NOUN
fcis-31880	143	21	in	in	ADP
fcis-31880	143	22	process	process	NOUN
fcis-31880	143	23	execution	execution	NOUN
fcis-31880	143	24	,	,	PUNCT
fcis-31880	143	25	authorization	authorization	NOUN
fcis-31880	143	26	,	,	PUNCT
fcis-31880	143	27	and	and	CCONJ
fcis-31880	143	28	information	information	NOUN
fcis-31880	143	29	systems	system	NOUN
fcis-31880	143	30	and	and	CCONJ
fcis-31880	143	31	therefore	therefore	ADV
fcis-31880	143	32	carry	carry	VERB
fcis-31880	143	33	clear	clear	ADJ
fcis-31880	143	34	early	early	ADJ
fcis-31880	143	35	-	-	PUNCT
fcis-31880	143	36	warning	warning	NOUN
fcis-31880	143	37	content	content	NOUN
fcis-31880	143	38	.	.	PUNCT
fcis-31880	144	1	including	include	VERB
fcis-31880	144	2	them	they	PRON
fcis-31880	144	3	helps	help	VERB
fcis-31880	144	4	the	the	DET
fcis-31880	144	5	model	model	NOUN
fcis-31880	144	6	learn	learn	VERB
fcis-31880	144	7	the	the	DET
fcis-31880	144	8	trajectory	trajectory	NOUN
fcis-31880	144	9	from	from	ADP
fcis-31880	144	10	mild	mild	ADJ
fcis-31880	144	11	to	to	ADP
fcis-31880	144	12	severe	severe	ADJ
fcis-31880	144	13	risk	risk	NOUN
fcis-31880	144	14	and	and	CCONJ
fcis-31880	144	15	improves	improve	VERB
fcis-31880	144	16	recall	recall	NOUN
fcis-31880	144	17	of	of	ADP
fcis-31880	144	18	high	high	ADJ
fcis-31880	144	19	-	-	PUNCT
fcis-31880	144	20	risk	risk	NOUN
fcis-31880	144	21	firms	firm	NOUN
fcis-31880	144	22	.	.	PUNCT
fcis-31880	145	1	third	third	ADJ
fcis-31880	145	2	,	,	PUNCT
fcis-31880	145	3	to	to	PART
fcis-31880	145	4	mitigate	mitigate	VERB
fcis-31880	145	5	measurement	measurement	NOUN
fcis-31880	145	6	error	error	NOUN
fcis-31880	145	7	and	and	CCONJ
fcis-31880	145	8	enhance	enhance	VERB
fcis-31880	145	9	comparability	comparability	NOUN
fcis-31880	145	10	,	,	PUNCT
fcis-31880	145	11	grading	grade	VERB
fcis-31880	145	12	differences	difference	NOUN
fcis-31880	145	13	are	be	AUX
fcis-31880	145	14	collapsed	collapse	VERB
fcis-31880	145	15	into	into	ADP
fcis-31880	145	16	a	a	DET
fcis-31880	145	17	binary	binary	ADJ
fcis-31880	145	18	indicator	indicator	NOUN
fcis-31880	145	19	of	of	ADP
fcis-31880	145	20	“	"	PUNCT
fcis-31880	145	21	any	any	DET
fcis-31880	145	22	deficiency	deficiency	NOUN
fcis-31880	145	23	,	,	PUNCT
fcis-31880	145	24	”	"	PUNCT
fcis-31880	145	25	which	which	PRON
fcis-31880	145	26	preserves	preserve	VERB
fcis-31880	145	27	economic	economic	ADJ
fcis-31880	145	28	meaning	meaning	NOUN
fcis-31880	145	29	while	while	SCONJ
fcis-31880	145	30	reducing	reduce	VERB
fcis-31880	145	31	noise	noise	NOUN
fcis-31880	145	32	from	from	ADP
fcis-31880	145	33	heterogeneous	heterogeneous	ADJ
fcis-31880	145	34	grading	grading	NOUN
fcis-31880	145	35	practices	practice	NOUN
fcis-31880	145	36	across	across	ADP
fcis-31880	145	37	firms	firm	NOUN
fcis-31880	145	38	,	,	PUNCT
fcis-31880	145	39	industries	industry	NOUN
fcis-31880	145	40	,	,	PUNCT
fcis-31880	145	41	and	and	CCONJ
fcis-31880	145	42	years	year	NOUN
fcis-31880	145	43	.	.	PUNCT
fcis-31880	146	1	4.3	4.3	NUM
fcis-31880	146	2	.	.	PUNCT
fcis-31880	146	3	data	datum	NOUN
fcis-31880	146	4	splitting	split	VERB
fcis-31880	146	5	the	the	DET
fcis-31880	146	6	unit	unit	NOUN
fcis-31880	146	7	of	of	ADP
fcis-31880	146	8	observation	observation	NOUN
fcis-31880	146	9	is	be	AUX
fcis-31880	146	10	the	the	DET
fcis-31880	146	11	firm	firm	ADJ
fcis-31880	146	12	–	–	PUNCT
fcis-31880	146	13	year	year	NOUN
fcis-31880	146	14	.	.	PUNCT
fcis-31880	147	1	the	the	DET
fcis-31880	147	2	goal	goal	NOUN
fcis-31880	147	3	is	be	AUX
fcis-31880	147	4	to	to	PART
fcis-31880	147	5	assess	assess	VERB
fcis-31880	147	6	out	out	ADP
fcis-31880	147	7	-	-	PUNCT
fcis-31880	147	8	of	of	ADP
fcis-31880	147	9	-	-	PUNCT
fcis-31880	147	10	sample	sample	NOUN
fcis-31880	147	11	,	,	PUNCT
fcis-31880	147	12	forward	forward	ADV
fcis-31880	147	13	-	-	PUNCT
fcis-31880	147	14	looking	look	VERB
fcis-31880	147	15	discrimination	discrimination	NOUN
fcis-31880	147	16	for	for	ADP
fcis-31880	147	17	the	the	DET
fcis-31880	147	18	next	next	ADJ
fcis-31880	147	19	period	period	NOUN
fcis-31880	147	20	’s	’s	PART
fcis-31880	147	21	internal	internal	ADJ
fcis-31880	147	22	control	control	NOUN
fcis-31880	147	23	deficiency	deficiency	NOUN
fcis-31880	147	24	(	(	PUNCT
fcis-31880	147	25	icd	icd	PROPN
fcis-31880	147	26	)	)	PUNCT
fcis-31880	147	27	.	.	PUNCT
fcis-31880	148	1	the	the	DET
fcis-31880	148	2	predictive	predictive	ADJ
fcis-31880	148	3	setup	setup	NOUN
fcis-31880	148	4	uses	use	VERB
fcis-31880	148	5	financial	financial	ADJ
fcis-31880	148	6	information	information	NOUN
fcis-31880	148	7	at	at	ADP
fcis-31880	148	8	year	year	NOUN
fcis-31880	148	9	𝑡	𝑡	PROPN
fcis-31880	148	10	as	as	ADP
fcis-31880	148	11	inputs	input	NOUN
fcis-31880	148	12	and	and	CCONJ
fcis-31880	148	13	outputs	output	VERB
fcis-31880	148	14	the	the	DET
fcis-31880	148	15	probability	probability	NOUN
fcis-31880	148	16	that	that	SCONJ
fcis-31880	148	17	an	an	DET
fcis-31880	148	18	icd	icd	NOUN
fcis-31880	148	19	will	will	AUX
fcis-31880	148	20	be	be	AUX
fcis-31880	148	21	disclosed	disclose	VERB
fcis-31880	148	22	at	at	ADP
fcis-31880	148	23	𝑡+1	𝑡+1	NOUN
fcis-31880	148	24	.	.	PUNCT
fcis-31880	148	25	to	to	PART
fcis-31880	148	26	reflect	reflect	VERB
fcis-31880	148	27	expansion	expansion	NOUN
fcis-31880	148	28	or	or	CCONJ
fcis-31880	148	29	contraction	contraction	NOUN
fcis-31880	148	30	without	without	ADP
fcis-31880	148	31	introducing	introduce	VERB
fcis-31880	148	32	separate	separate	ADJ
fcis-31880	148	33	growth	growth	NOUN
fcis-31880	148	34	-	-	PUNCT
fcis-31880	148	35	rate	rate	NOUN
fcis-31880	148	36	variables	variable	NOUN
fcis-31880	148	37	,	,	PUNCT
fcis-31880	148	38	a	a	DET
fcis-31880	148	39	rolling	rolling	ADJ
fcis-31880	148	40	two	two	NUM
fcis-31880	148	41	-	-	PUNCT
fcis-31880	148	42	period	period	NOUN
fcis-31880	148	43	window	window	NOUN
fcis-31880	148	44	is	be	AUX
fcis-31880	148	45	applied	apply	VERB
fcis-31880	148	46	on	on	ADP
fcis-31880	148	47	the	the	DET
fcis-31880	148	48	input	input	NOUN
fcis-31880	148	49	side	side	NOUN
fcis-31880	148	50	:	:	PUNCT
fcis-31880	148	51	core	core	NOUN
fcis-31880	148	52	ratios	ratio	NOUN
fcis-31880	148	53	from	from	ADP
fcis-31880	148	54	adjacent	adjacent	ADJ
fcis-31880	148	55	periods	period	NOUN
fcis-31880	148	56	jointly	jointly	ADV
fcis-31880	148	57	capture	capture	VERB
fcis-31880	148	58	the	the	DET
fcis-31880	148	59	linkage	linkage	NOUN
fcis-31880	148	60	between	between	ADP
fcis-31880	148	61	levels	level	NOUN
fcis-31880	148	62	and	and	CCONJ
fcis-31880	148	63	changes	change	NOUN
fcis-31880	148	64	,	,	PUNCT
fcis-31880	148	65	allowing	allow	VERB
fcis-31880	148	66	the	the	DET
fcis-31880	148	67	model	model	NOUN
fcis-31880	148	68	to	to	PART
fcis-31880	148	69	absorb	absorb	VERB
fcis-31880	148	70	“	"	PUNCT
fcis-31880	148	71	growth	growth	NOUN
fcis-31880	148	72	”	"	PUNCT
fcis-31880	148	73	information	information	NOUN
fcis-31880	148	74	end	end	NOUN
fcis-31880	148	75	-	-	PUNCT
fcis-31880	148	76	toend	toend	NOUN
fcis-31880	148	77	within	within	ADP
fcis-31880	148	78	existing	exist	VERB
fcis-31880	148	79	variables	variable	NOUN
fcis-31880	148	80	.	.	PUNCT
fcis-31880	149	1	data	datum	NOUN
fcis-31880	149	2	are	be	AUX
fcis-31880	149	3	randomly	randomly	ADV
fcis-31880	149	4	split	split	VERB
fcis-31880	149	5	with	with	ADP
fcis-31880	149	6	stratification	stratification	NOUN
fcis-31880	149	7	at	at	ADP
fcis-31880	149	8	the	the	DET
fcis-31880	149	9	company	company	NOUN
fcis-31880	149	10	level	level	NOUN
fcis-31880	149	11	and	and	CCONJ
fcis-31880	149	12	firms	firm	NOUN
fcis-31880	149	13	are	be	AUX
fcis-31880	149	14	assigned	assign	VERB
fcis-31880	149	15	to	to	ADP
fcis-31880	149	16	training	training	NOUN
fcis-31880	149	17	and	and	CCONJ
fcis-31880	149	18	test	test	NOUN
fcis-31880	149	19	sets	set	NOUN
fcis-31880	149	20	(	(	PUNCT
fcis-31880	149	21	approximately	approximately	ADV
fcis-31880	149	22	70:30	70:30	NUM
fcis-31880	149	23	)	)	PUNCT
fcis-31880	149	24	.	.	PUNCT
fcis-31880	150	1	within	within	ADP
fcis-31880	150	2	the	the	DET
fcis-31880	150	3	training	training	NOUN
fcis-31880	150	4	set	set	NOUN
fcis-31880	150	5	,	,	PUNCT
fcis-31880	150	6	a	a	DET
fcis-31880	150	7	further	further	ADJ
fcis-31880	150	8	subset	subset	NOUN
fcis-31880	150	9	of	of	ADP
fcis-31880	150	10	firms	firm	NOUN
fcis-31880	150	11	(	(	PUNCT
fcis-31880	150	12	about	about	ADV
fcis-31880	150	13	15	15	NUM
fcis-31880	150	14	%	%	NOUN
fcis-31880	150	15	)	)	PUNCT
fcis-31880	150	16	forms	form	VERB
fcis-31880	150	17	the	the	DET
fcis-31880	150	18	validation	validation	NOUN
fcis-31880	150	19	set	set	NOUN
fcis-31880	150	20	.	.	PUNCT
fcis-31880	151	1	the	the	DET
fcis-31880	151	2	split	split	NOUN
fcis-31880	151	3	follows	follow	VERB
fcis-31880	151	4	a	a	DET
fcis-31880	151	5	company	company	NOUN
fcis-31880	151	6	-	-	PUNCT
fcis-31880	151	7	level	level	NOUN
fcis-31880	151	8	,	,	PUNCT
fcis-31880	151	9	mutually	mutually	ADV
fcis-31880	151	10	exclusive	exclusive	ADJ
fcis-31880	151	11	principle	principle	NOUN
fcis-31880	151	12	:	:	PUNCT
fcis-31880	151	13	the	the	DET
fcis-31880	151	14	same	same	ADJ
fcis-31880	151	15	firm	firm	NOUN
fcis-31880	151	16	never	never	ADV
fcis-31880	151	17	appears	appear	VERB
fcis-31880	151	18	in	in	ADP
fcis-31880	151	19	more	more	ADJ
fcis-31880	151	20	than	than	ADP
fcis-31880	151	21	one	one	NUM
fcis-31880	151	22	set	set	NOUN
fcis-31880	151	23	,	,	PUNCT
fcis-31880	151	24	blocking	block	VERB
fcis-31880	151	25	any	any	DET
fcis-31880	151	26	spillover	spillover	NOUN
fcis-31880	151	27	of	of	ADP
fcis-31880	151	28	adjacent	adjacent	ADJ
fcis-31880	151	29	-	-	PUNCT
fcis-31880	151	30	period	period	NOUN
fcis-31880	151	31	information	information	NOUN
fcis-31880	151	32	for	for	ADP
fcis-31880	151	33	the	the	DET
fcis-31880	151	34	same	same	ADJ
fcis-31880	151	35	entity	entity	NOUN
fcis-31880	151	36	across	across	ADP
fcis-31880	151	37	sets	set	NOUN
fcis-31880	151	38	.	.	PUNCT
fcis-31880	152	1	all	all	DET
fcis-31880	152	2	preprocessing	preprocesse	VERB
fcis-31880	152	3	parameters	parameter	NOUN
fcis-31880	152	4	are	be	AUX
fcis-31880	152	5	estimated	estimate	VERB
fcis-31880	152	6	only	only	ADV
fcis-31880	152	7	on	on	ADP
fcis-31880	152	8	the	the	DET
fcis-31880	152	9	training	training	NOUN
fcis-31880	152	10	set	set	NOUN
fcis-31880	152	11	and	and	CCONJ
fcis-31880	152	12	then	then	ADV
fcis-31880	152	13	applied	apply	VERB
fcis-31880	152	14	in	in	ADP
fcis-31880	152	15	a	a	DET
fcis-31880	152	16	frozen	frozen	ADJ
fcis-31880	152	17	manner	manner	NOUN
fcis-31880	152	18	to	to	ADP
fcis-31880	152	19	validation	validation	NOUN
fcis-31880	152	20	and	and	CCONJ
fcis-31880	152	21	test	test	NOUN
fcis-31880	152	22	sets	set	NOUN
fcis-31880	152	23	;	;	PUNCT
fcis-31880	152	24	no	no	DET
fcis-31880	152	25	validation	validation	NOUN
fcis-31880	152	26	/	/	SYM
fcis-31880	152	27	test	test	NOUN
fcis-31880	152	28	information	information	NOUN
fcis-31880	152	29	feeds	feed	VERB
fcis-31880	152	30	back	back	ADV
fcis-31880	152	31	into	into	ADP
fcis-31880	152	32	training	training	NOUN
fcis-31880	152	33	or	or	CCONJ
fcis-31880	152	34	preprocessing	preprocessing	NOUN
fcis-31880	152	35	.	.	PUNCT
fcis-31880	153	1	to	to	PART
fcis-31880	153	2	avoid	avoid	VERB
fcis-31880	153	3	hindsight	hindsight	ADJ
fcis-31880	153	4	bias	bias	NOUN
fcis-31880	153	5	and	and	CCONJ
fcis-31880	153	6	preserve	preserve	VERB
fcis-31880	153	7	observable	observable	ADJ
fcis-31880	153	8	traces	trace	NOUN
fcis-31880	153	9	of	of	ADP
fcis-31880	153	10	control	control	NOUN
fcis-31880	153	11	failures	failure	NOUN
fcis-31880	153	12	,	,	PUNCT
fcis-31880	153	13	training	training	NOUN
fcis-31880	153	14	,	,	PUNCT
fcis-31880	153	15	validation	validation	NOUN
fcis-31880	153	16	,	,	PUNCT
fcis-31880	153	17	and	and	CCONJ
fcis-31880	153	18	test	test	NOUN
fcis-31880	153	19	use	use	VERB
fcis-31880	153	20	pre	pre	ADJ
fcis-31880	153	21	-	-	ADJ
fcis-31880	153	22	restatement	restatement	ADJ
fcis-31880	153	23	original	original	ADJ
fcis-31880	153	24	disclosures	disclosure	NOUN
fcis-31880	153	25	35	35	NUM
fcis-31880	153	26	whenever	whenever	SCONJ
fcis-31880	153	27	subsequent	subsequent	ADJ
fcis-31880	153	28	restatements	restatement	NOUN
fcis-31880	153	29	or	or	CCONJ
fcis-31880	153	30	corrections	correction	NOUN
fcis-31880	153	31	exist	exist	VERB
fcis-31880	153	32	.	.	PUNCT
fcis-31880	154	1	given	give	VERB
fcis-31880	154	2	the	the	DET
fcis-31880	154	3	scarcity	scarcity	NOUN
fcis-31880	154	4	and	and	CCONJ
fcis-31880	154	5	lag	lag	NOUN
fcis-31880	154	6	of	of	ADP
fcis-31880	154	7	ground	ground	NOUN
fcis-31880	154	8	-	-	PUNCT
fcis-31880	154	9	truth	truth	NOUN
fcis-31880	154	10	icd	icd	NOUN
fcis-31880	154	11	positives	positive	NOUN
fcis-31880	154	12	,	,	PUNCT
fcis-31880	154	13	ipo	ipo	NOUN
fcis-31880	154	14	rejection	rejection	NOUN
fcis-31880	154	15	outcomes	outcome	NOUN
fcis-31880	154	16	are	be	AUX
fcis-31880	154	17	incorporated	incorporate	VERB
fcis-31880	154	18	as	as	ADP
fcis-31880	154	19	proxy	proxy	ADJ
fcis-31880	154	20	positives	positive	NOUN
fcis-31880	154	21	during	during	ADP
fcis-31880	154	22	training	training	NOUN
fcis-31880	154	23	in	in	ADP
fcis-31880	154	24	a	a	DET
fcis-31880	154	25	controlled	control	VERB
fcis-31880	154	26	way	way	NOUN
fcis-31880	154	27	to	to	PART
fcis-31880	154	28	raise	raise	VERB
fcis-31880	154	29	the	the	DET
fcis-31880	154	30	effective	effective	ADJ
fcis-31880	154	31	positive	positive	ADJ
fcis-31880	154	32	share	share	NOUN
fcis-31880	154	33	and	and	CCONJ
fcis-31880	154	34	the	the	DET
fcis-31880	154	35	density	density	NOUN
fcis-31880	154	36	of	of	ADP
fcis-31880	154	37	learnable	learnable	ADJ
fcis-31880	154	38	signals	signal	NOUN
fcis-31880	154	39	,	,	PUNCT
fcis-31880	154	40	thereby	thereby	ADV
fcis-31880	154	41	stabilizing	stabilize	VERB
fcis-31880	154	42	decision	decision	NOUN
fcis-31880	154	43	boundaries	boundary	NOUN
fcis-31880	154	44	in	in	ADP
fcis-31880	154	45	sparse	sparse	ADJ
fcis-31880	154	46	positive	positive	ADJ
fcis-31880	154	47	regions	region	NOUN
fcis-31880	154	48	.	.	PUNCT
fcis-31880	155	1	recognizing	recognize	VERB
fcis-31880	155	2	that	that	DET
fcis-31880	155	3	rejection	rejection	NOUN
fcis-31880	155	4	does	do	AUX
fcis-31880	155	5	not	not	PART
fcis-31880	155	6	always	always	ADV
fcis-31880	155	7	stem	stem	VERB
fcis-31880	155	8	from	from	ADP
fcis-31880	155	9	weak	weak	ADJ
fcis-31880	155	10	internal	internal	ADJ
fcis-31880	155	11	control	control	NOUN
fcis-31880	155	12	,	,	PUNCT
fcis-31880	155	13	robust	robust	ADJ
fcis-31880	155	14	constraints	constraint	NOUN
fcis-31880	155	15	are	be	AUX
fcis-31880	155	16	imposed	impose	VERB
fcis-31880	155	17	on	on	ADP
fcis-31880	155	18	proxy	proxy	ADJ
fcis-31880	155	19	samples	sample	NOUN
fcis-31880	155	20	in	in	ADP
fcis-31880	155	21	training	training	NOUN
fcis-31880	155	22	,	,	PUNCT
fcis-31880	155	23	including	include	VERB
fcis-31880	155	24	soft	soft	ADJ
fcis-31880	155	25	labels	label	NOUN
fcis-31880	155	26	,	,	PUNCT
fcis-31880	155	27	separate	separate	ADJ
fcis-31880	155	28	loss	loss	NOUN
fcis-31880	155	29	weights	weight	NOUN
fcis-31880	155	30	,	,	PUNCT
fcis-31880	155	31	and	and	CCONJ
fcis-31880	155	32	joint	joint	ADJ
fcis-31880	155	33	control	control	NOUN
fcis-31880	155	34	of	of	ADP
fcis-31880	155	35	the	the	DET
fcis-31880	155	36	oversampling	oversampling	ADJ
fcis-31880	155	37	multiplier	multipli	ADJ
fcis-31880	155	38	and	and	CCONJ
fcis-31880	155	39	proportion	proportion	NOUN
fcis-31880	155	40	cap	cap	NOUN
fcis-31880	155	41	.	.	PUNCT
fcis-31880	156	1	this	this	DET
fcis-31880	156	2	training	training	NOUN
fcis-31880	156	3	convention	convention	NOUN
fcis-31880	156	4	follows	follow	VERB
fcis-31880	156	5	a	a	DET
fcis-31880	156	6	“	"	PUNCT
fcis-31880	156	7	moderate	moderate	ADJ
fcis-31880	156	8	augmentation	augmentation	NOUN
fcis-31880	156	9	,	,	PUNCT
fcis-31880	156	10	bounded	bound	VERB
fcis-31880	156	11	influence	influence	NOUN
fcis-31880	156	12	,	,	PUNCT
fcis-31880	156	13	truth	truth	NOUN
fcis-31880	156	14	-	-	PUNCT
fcis-31880	156	15	anchored	anchor	VERB
fcis-31880	156	16	evaluation	evaluation	NOUN
fcis-31880	156	17	”	"	PUNCT
fcis-31880	156	18	rule	rule	NOUN
fcis-31880	156	19	.	.	PUNCT
fcis-31880	157	1	proxy	proxy	NOUN
fcis-31880	157	2	samples	sample	NOUN
fcis-31880	157	3	serve	serve	VERB
fcis-31880	157	4	only	only	ADV
fcis-31880	157	5	to	to	PART
fcis-31880	157	6	increase	increase	VERB
fcis-31880	157	7	learnable	learnable	ADJ
fcis-31880	157	8	density	density	NOUN
fcis-31880	157	9	;	;	PUNCT
fcis-31880	157	10	the	the	DET
fcis-31880	157	11	three	three	NUM
fcis-31880	157	12	constraints	constraint	NOUN
fcis-31880	157	13	bound	bind	VERB
fcis-31880	157	14	their	their	PRON
fcis-31880	157	15	influence	influence	NOUN
fcis-31880	157	16	;	;	PUNCT
fcis-31880	157	17	and	and	CCONJ
fcis-31880	157	18	the	the	DET
fcis-31880	157	19	modeling	modeling	NOUN
fcis-31880	157	20	objective	objective	ADJ
fcis-31880	157	21	and	and	CCONJ
fcis-31880	157	22	evaluation	evaluation	NOUN
fcis-31880	157	23	criterion	criterion	NOUN
fcis-31880	157	24	remain	remain	VERB
fcis-31880	157	25	anchored	anchored	ADJ
fcis-31880	157	26	to	to	AUX
fcis-31880	157	27	groundtruth	groundtruth	VERB
fcis-31880	157	28	icd	icd	PROPN
fcis-31880	157	29	disclosures	disclosure	NOUN
fcis-31880	157	30	.	.	PUNCT
fcis-31880	158	1	no	no	DET
fcis-31880	158	2	proxy	proxy	NOUN
fcis-31880	158	3	information	information	NOUN
fcis-31880	158	4	is	be	AUX
fcis-31880	158	5	injected	inject	VERB
fcis-31880	158	6	at	at	ADP
fcis-31880	158	7	validation	validation	NOUN
fcis-31880	158	8	or	or	CCONJ
fcis-31880	158	9	test	test	NOUN
fcis-31880	158	10	.	.	PUNCT
fcis-31880	159	1	model	model	NOUN
fcis-31880	159	2	selection	selection	NOUN
fcis-31880	159	3	and	and	CCONJ
fcis-31880	159	4	threshold	threshold	NOUN
fcis-31880	159	5	setting	setting	NOUN
fcis-31880	159	6	are	be	AUX
fcis-31880	159	7	based	base	VERB
fcis-31880	159	8	on	on	ADP
fcis-31880	159	9	validation	validation	NOUN
fcis-31880	159	10	performance	performance	NOUN
fcis-31880	159	11	,	,	PUNCT
fcis-31880	159	12	and	and	CCONJ
fcis-31880	159	13	the	the	DET
fcis-31880	159	14	test	test	NOUN
fcis-31880	159	15	set	set	NOUN
fcis-31880	159	16	is	be	AUX
fcis-31880	159	17	reserved	reserve	VERB
fcis-31880	159	18	for	for	ADP
fcis-31880	159	19	final	final	ADJ
fcis-31880	159	20	evaluation	evaluation	NOUN
fcis-31880	159	21	.	.	PUNCT
fcis-31880	160	1	4.4	4.4	NUM
fcis-31880	160	2	.	.	PUNCT
fcis-31880	161	1	evaluation	evaluation	NOUN
fcis-31880	161	2	metrics	metric	NOUN
fcis-31880	161	3	this	this	DET
fcis-31880	161	4	study	study	NOUN
fcis-31880	161	5	uses	use	VERB
fcis-31880	161	6	average	average	ADJ
fcis-31880	161	7	precision	precision	NOUN
fcis-31880	161	8	(	(	PUNCT
fcis-31880	161	9	ap	ap	NOUN
fcis-31880	161	10	/	/	SYM
fcis-31880	161	11	pr	pr	NOUN
fcis-31880	161	12	-	-	PUNCT
fcis-31880	161	13	auc	auc	NOUN
fcis-31880	161	14	)	)	PUNCT
fcis-31880	161	15	and	and	CCONJ
fcis-31880	161	16	the	the	DET
fcis-31880	161	17	area	area	NOUN
fcis-31880	161	18	under	under	ADP
fcis-31880	161	19	the	the	DET
fcis-31880	161	20	roc	roc	PROPN
fcis-31880	161	21	curve	curve	NOUN
fcis-31880	161	22	(	(	PUNCT
fcis-31880	161	23	roc	roc	NOUN
fcis-31880	161	24	-	-	PUNCT
fcis-31880	161	25	auc	auc	NOUN
fcis-31880	161	26	)	)	PUNCT
fcis-31880	161	27	as	as	ADP
fcis-31880	161	28	the	the	DET
fcis-31880	161	29	primary	primary	ADJ
fcis-31880	161	30	criteria	criterion	NOUN
fcis-31880	161	31	for	for	ADP
fcis-31880	161	32	model	model	NOUN
fcis-31880	161	33	selection	selection	NOUN
fcis-31880	161	34	and	and	CCONJ
fcis-31880	161	35	comparison	comparison	NOUN
fcis-31880	161	36	.	.	PUNCT
fcis-31880	162	1	the	the	DET
fcis-31880	162	2	two	two	NUM
fcis-31880	162	3	are	be	AUX
fcis-31880	162	4	complementary	complementary	ADJ
fcis-31880	162	5	under	under	ADP
fcis-31880	162	6	class	class	NOUN
fcis-31880	162	7	imbalance	imbalance	NOUN
fcis-31880	162	8	:	:	PUNCT
fcis-31880	162	9	ap	ap	PROPN
fcis-31880	162	10	emphasizes	emphasize	VERB
fcis-31880	162	11	minority	minority	NOUN
fcis-31880	162	12	-	-	PUNCT
fcis-31880	162	13	class	class	NOUN
fcis-31880	162	14	detection	detection	NOUN
fcis-31880	162	15	effectiveness	effectiveness	NOUN
fcis-31880	162	16	,	,	PUNCT
fcis-31880	162	17	while	while	SCONJ
fcis-31880	162	18	roc	roc	NOUN
fcis-31880	162	19	-	-	PUNCT
fcis-31880	162	20	auc	auc	NOUN
fcis-31880	162	21	captures	capture	NOUN
fcis-31880	162	22	global	global	ADJ
fcis-31880	162	23	separability	separability	NOUN
fcis-31880	162	24	.	.	PUNCT
fcis-31880	163	1	average	average	ADJ
fcis-31880	163	2	precision	precision	NOUN
fcis-31880	163	3	(	(	PUNCT
fcis-31880	163	4	ap	ap	PROPN
fcis-31880	163	5	)	)	PUNCT
fcis-31880	163	6	equals	equal	VERB
fcis-31880	163	7	the	the	DET
fcis-31880	163	8	area	area	NOUN
fcis-31880	163	9	under	under	ADP
fcis-31880	163	10	the	the	DET
fcis-31880	163	11	precision	precision	NOUN
fcis-31880	163	12	–	–	PUNCT
fcis-31880	163	13	recall	recall	NOUN
fcis-31880	163	14	curve	curve	NOUN
fcis-31880	163	15	and	and	CCONJ
fcis-31880	163	16	can	can	AUX
fcis-31880	163	17	be	be	AUX
fcis-31880	163	18	viewed	view	VERB
fcis-31880	163	19	as	as	ADP
fcis-31880	163	20	a	a	DET
fcis-31880	163	21	recall	recall	NOUN
fcis-31880	163	22	-	-	PUNCT
fcis-31880	163	23	weighted	weight	VERB
fcis-31880	163	24	average	average	NOUN
fcis-31880	163	25	of	of	ADP
fcis-31880	163	26	precision	precision	NOUN
fcis-31880	163	27	.	.	PUNCT
fcis-31880	164	1	when	when	SCONJ
fcis-31880	164	2	recall	recall	NOUN
fcis-31880	164	3	increases	increase	NOUN
fcis-31880	164	4	(	(	PUNCT
fcis-31880	164	5	more	more	ADJ
fcis-31880	164	6	potential	potential	ADJ
fcis-31880	164	7	deficiencies	deficiency	NOUN
fcis-31880	164	8	are	be	AUX
fcis-31880	164	9	identified	identify	VERB
fcis-31880	164	10	)	)	PUNCT
fcis-31880	164	11	while	while	SCONJ
fcis-31880	164	12	precision	precision	NOUN
fcis-31880	164	13	remains	remain	VERB
fcis-31880	164	14	high	high	ADJ
fcis-31880	164	15	,	,	PUNCT
fcis-31880	164	16	ap	ap	PROPN
fcis-31880	164	17	rises	rise	VERB
fcis-31880	164	18	accordingly	accordingly	ADV
fcis-31880	164	19	.	.	PUNCT
fcis-31880	165	1	because	because	SCONJ
fcis-31880	165	2	internal	internal	ADJ
fcis-31880	165	3	control	control	NOUN
fcis-31880	165	4	deficiency	deficiency	NOUN
fcis-31880	165	5	(	(	PUNCT
fcis-31880	165	6	icd	icd	NOUN
fcis-31880	165	7	)	)	PUNCT
fcis-31880	165	8	prediction	prediction	NOUN
fcis-31880	165	9	is	be	AUX
fcis-31880	165	10	highly	highly	ADV
fcis-31880	165	11	imbalanced	imbalanced	ADJ
fcis-31880	165	12	,	,	PUNCT
fcis-31880	165	13	ap	ap	PROPN
fcis-31880	165	14	is	be	AUX
fcis-31880	165	15	more	more	ADV
fcis-31880	165	16	sensitive	sensitive	ADJ
fcis-31880	165	17	to	to	ADP
fcis-31880	165	18	the	the	DET
fcis-31880	165	19	scarcity	scarcity	NOUN
fcis-31880	165	20	of	of	ADP
fcis-31880	165	21	positives	positive	NOUN
fcis-31880	165	22	and	and	CCONJ
fcis-31880	165	23	better	well	ADJ
fcis-31880	165	24	reflects	reflect	VERB
fcis-31880	165	25	improvements	improvement	NOUN
fcis-31880	165	26	in	in	ADP
fcis-31880	165	27	identifying	identify	VERB
fcis-31880	165	28	the	the	DET
fcis-31880	165	29	high	high	ADJ
fcis-31880	165	30	-	-	PUNCT
fcis-31880	165	31	risk	risk	NOUN
fcis-31880	165	32	tail	tail	NOUN
fcis-31880	165	33	.	.	PUNCT
fcis-31880	166	1	ap	ap	PROPN
fcis-31880	166	2	is	be	AUX
fcis-31880	166	3	therefore	therefore	ADV
fcis-31880	166	4	set	set	VERB
fcis-31880	166	5	as	as	ADP
fcis-31880	166	6	the	the	DET
fcis-31880	166	7	core	core	NOUN
fcis-31880	166	8	metric	metric	NOUN
fcis-31880	166	9	.	.	PUNCT
fcis-31880	167	1	roc	roc	NOUN
fcis-31880	167	2	-	-	PUNCT
fcis-31880	167	3	auc	auc	NOUN
fcis-31880	167	4	summarizes	summarize	NOUN
fcis-31880	167	5	the	the	DET
fcis-31880	167	6	trade	trade	NOUN
fcis-31880	167	7	-	-	PUNCT
fcis-31880	167	8	off	off	NOUN
fcis-31880	167	9	between	between	ADP
fcis-31880	167	10	the	the	DET
fcis-31880	167	11	true	true	ADJ
fcis-31880	167	12	positive	positive	ADJ
fcis-31880	167	13	rate	rate	NOUN
fcis-31880	167	14	and	and	CCONJ
fcis-31880	167	15	the	the	DET
fcis-31880	167	16	false	false	ADJ
fcis-31880	167	17	positive	positive	ADJ
fcis-31880	167	18	rate	rate	NOUN
fcis-31880	167	19	across	across	ADP
fcis-31880	167	20	all	all	DET
fcis-31880	167	21	thresholds	threshold	NOUN
fcis-31880	167	22	and	and	CCONJ
fcis-31880	167	23	is	be	AUX
fcis-31880	167	24	equivalent	equivalent	ADJ
fcis-31880	167	25	to	to	ADP
fcis-31880	167	26	the	the	DET
fcis-31880	167	27	probability	probability	NOUN
fcis-31880	167	28	that	that	SCONJ
fcis-31880	167	29	a	a	DET
fcis-31880	167	30	randomly	randomly	ADV
fcis-31880	167	31	chosen	choose	VERB
fcis-31880	167	32	positive	positive	ADJ
fcis-31880	167	33	receives	receive	VERB
fcis-31880	167	34	a	a	DET
fcis-31880	167	35	higher	high	ADJ
fcis-31880	167	36	score	score	NOUN
fcis-31880	167	37	than	than	ADP
fcis-31880	167	38	a	a	DET
fcis-31880	167	39	randomly	randomly	ADV
fcis-31880	167	40	chosen	choose	VERB
fcis-31880	167	41	negative	negative	ADJ
fcis-31880	167	42	.	.	PUNCT
fcis-31880	168	1	ranging	range	VERB
fcis-31880	168	2	from	from	ADP
fcis-31880	168	3	0.5	0.5	NUM
fcis-31880	168	4	to	to	PART
fcis-31880	168	5	1	1	NUM
fcis-31880	168	6	and	and	CCONJ
fcis-31880	168	7	being	be	AUX
fcis-31880	168	8	insensitive	insensitive	ADJ
fcis-31880	168	9	to	to	ADP
fcis-31880	168	10	class	class	NOUN
fcis-31880	168	11	prevalence	prevalence	NOUN
fcis-31880	168	12	,	,	PUNCT
fcis-31880	168	13	roc	roc	NOUN
fcis-31880	168	14	-	-	PUNCT
fcis-31880	168	15	auc	auc	NOUN
fcis-31880	168	16	enables	enable	VERB
fcis-31880	168	17	robust	robust	ADJ
fcis-31880	168	18	comparisons	comparison	NOUN
fcis-31880	168	19	across	across	ADP
fcis-31880	168	20	datasets	dataset	NOUN
fcis-31880	168	21	and	and	CCONJ
fcis-31880	168	22	time	time	NOUN
fcis-31880	168	23	.	.	PUNCT
fcis-31880	169	1	a	a	DET
fcis-31880	169	2	notable	notable	ADJ
fcis-31880	169	3	rise	rise	NOUN
fcis-31880	169	4	in	in	ADP
fcis-31880	169	5	roc	roc	NOUN
fcis-31880	169	6	-	-	PUNCT
fcis-31880	169	7	auc	auc	NOUN
fcis-31880	169	8	with	with	ADP
fcis-31880	169	9	only	only	ADJ
fcis-31880	169	10	modest	modest	ADJ
fcis-31880	169	11	movement	movement	NOUN
fcis-31880	169	12	in	in	ADP
fcis-31880	169	13	ap	ap	PROPN
fcis-31880	169	14	typically	typically	ADV
fcis-31880	169	15	indicates	indicate	VERB
fcis-31880	169	16	clearer	clear	ADJ
fcis-31880	169	17	overall	overall	ADJ
fcis-31880	169	18	ranking	ranking	NOUN
fcis-31880	169	19	,	,	PUNCT
fcis-31880	169	20	but	but	CCONJ
fcis-31880	169	21	improvements	improvement	NOUN
fcis-31880	169	22	on	on	ADP
fcis-31880	169	23	rare	rare	ADJ
fcis-31880	169	24	positives	positive	NOUN
fcis-31880	169	25	still	still	ADV
fcis-31880	169	26	require	require	VERB
fcis-31880	169	27	confirmation	confirmation	NOUN
fcis-31880	169	28	via	via	ADP
fcis-31880	169	29	ap	ap	PROPN
fcis-31880	169	30	.	.	PUNCT
fcis-31880	170	1	for	for	ADP
fcis-31880	170	2	interpretability	interpretability	NOUN
fcis-31880	170	3	,	,	PUNCT
fcis-31880	170	4	continuous	continuous	ADJ
fcis-31880	170	5	scores	score	NOUN
fcis-31880	170	6	are	be	AUX
fcis-31880	170	7	also	also	ADV
fcis-31880	170	8	mapped	map	VERB
fcis-31880	170	9	to	to	ADP
fcis-31880	170	10	a	a	DET
fcis-31880	170	11	hit	hit	VERB
fcis-31880	170	12	/	/	SYM
fcis-31880	170	13	coverage	coverage	NOUN
fcis-31880	170	14	view	view	NOUN
fcis-31880	170	15	at	at	ADP
fcis-31880	170	16	a	a	DET
fcis-31880	170	17	preset	preset	ADJ
fcis-31880	170	18	threshold	threshold	NOUN
fcis-31880	170	19	of	of	ADP
fcis-31880	170	20	0.5	0.5	NUM
fcis-31880	170	21	,	,	PUNCT
fcis-31880	170	22	reporting	reporting	NOUN
fcis-31880	170	23	precision	precision	NOUN
fcis-31880	170	24	,	,	PUNCT
fcis-31880	170	25	recall	recall	NOUN
fcis-31880	170	26	,	,	PUNCT
fcis-31880	170	27	and	and	CCONJ
fcis-31880	170	28	𝐹1	𝐹1	PROPN
fcis-31880	170	29	=	=	PROPN
fcis-31880	170	30	2𝑃𝑅/(𝑃+𝑅	2𝑃𝑅/(𝑃+𝑅	PROPN
fcis-31880	170	31	)	)	PUNCT
fcis-31880	170	32	.	.	PUNCT
fcis-31880	171	1	these	these	DET
fcis-31880	171	2	indicators	indicator	NOUN
fcis-31880	171	3	clarify	clarify	VERB
fcis-31880	171	4	the	the	DET
fcis-31880	171	5	trade	trade	NOUN
fcis-31880	171	6	-	-	PUNCT
fcis-31880	171	7	off	off	NOUN
fcis-31880	171	8	between	between	ADP
fcis-31880	171	9	false	false	ADJ
fcis-31880	171	10	alarms	alarm	NOUN
fcis-31880	171	11	and	and	CCONJ
fcis-31880	171	12	misses	miss	NOUN
fcis-31880	171	13	.	.	PUNCT
fcis-31880	172	1	because	because	SCONJ
fcis-31880	172	2	they	they	PRON
fcis-31880	172	3	are	be	AUX
fcis-31880	172	4	threshold	threshold	NOUN
fcis-31880	172	5	-	-	PUNCT
fcis-31880	172	6	dependent	dependent	ADJ
fcis-31880	172	7	,	,	PUNCT
fcis-31880	172	8	they	they	PRON
fcis-31880	172	9	are	be	AUX
fcis-31880	172	10	not	not	PART
fcis-31880	172	11	used	use	VERB
fcis-31880	172	12	for	for	ADP
fcis-31880	172	13	model	model	NOUN
fcis-31880	172	14	selection	selection	NOUN
fcis-31880	172	15	.	.	PUNCT
fcis-31880	173	1	5	5	X
fcis-31880	173	2	.	.	X
fcis-31880	173	3	sample	sample	NOUN
fcis-31880	173	4	and	and	CCONJ
fcis-31880	173	5	descriptive	descriptive	ADJ
fcis-31880	173	6	statistics	statistic	NOUN
fcis-31880	173	7	financial	financial	ADJ
fcis-31880	173	8	-	-	PUNCT
fcis-31880	173	9	statement	statement	NOUN
fcis-31880	173	10	data	datum	NOUN
fcis-31880	173	11	for	for	ADP
fcis-31880	173	12	listed	list	VERB
fcis-31880	173	13	firms	firm	NOUN
fcis-31880	173	14	are	be	AUX
fcis-31880	173	15	drawn	draw	VERB
fcis-31880	173	16	from	from	ADP
fcis-31880	173	17	csmar	csmar	PROPN
fcis-31880	173	18	from	from	ADP
fcis-31880	173	19	2010	2010	NUM
fcis-31880	173	20	to	to	ADP
fcis-31880	173	21	2022	2022	NUM
fcis-31880	173	22	.	.	PUNCT
fcis-31880	174	1	year	year	NOUN
fcis-31880	174	2	2022	2022	NUM
fcis-31880	174	3	serves	serve	VERB
fcis-31880	174	4	as	as	ADP
fcis-31880	174	5	the	the	DET
fcis-31880	174	6	cutoff	cutoff	NOUN
fcis-31880	174	7	for	for	ADP
fcis-31880	174	8	inputs	input	NOUN
fcis-31880	174	9	so	so	SCONJ
fcis-31880	174	10	that	that	SCONJ
fcis-31880	174	11	internal	internal	ADJ
fcis-31880	174	12	control	control	NOUN
fcis-31880	174	13	evaluation	evaluation	NOUN
fcis-31880	174	14	reports	report	NOUN
fcis-31880	174	15	disclosed	disclose	VERB
fcis-31880	174	16	in	in	ADP
fcis-31880	174	17	2023	2023	NUM
fcis-31880	174	18	provide	provide	VERB
fcis-31880	174	19	the	the	DET
fcis-31880	174	20	t+1	t+1	PROPN
fcis-31880	174	21	labels	label	NOUN
fcis-31880	174	22	for	for	ADP
fcis-31880	174	23	forward	forward	ADV
fcis-31880	174	24	-	-	PUNCT
fcis-31880	174	25	looking	look	VERB
fcis-31880	174	26	prediction	prediction	NOUN
fcis-31880	174	27	.	.	PUNCT
fcis-31880	175	1	given	give	VERB
fcis-31880	175	2	major	major	ADJ
fcis-31880	175	3	differences	difference	NOUN
fcis-31880	175	4	in	in	ADP
fcis-31880	175	5	reporting	report	VERB
fcis-31880	175	6	structures	structure	NOUN
fcis-31880	175	7	,	,	PUNCT
fcis-31880	175	8	firms	firm	NOUN
fcis-31880	175	9	in	in	ADP
fcis-31880	175	10	finance	finance	NOUN
fcis-31880	175	11	and	and	CCONJ
fcis-31880	175	12	insurance	insurance	NOUN
fcis-31880	175	13	are	be	AUX
fcis-31880	175	14	excluded	exclude	VERB
fcis-31880	175	15	,	,	PUNCT
fcis-31880	175	16	as	as	SCONJ
fcis-31880	175	17	are	be	AUX
fcis-31880	175	18	observations	observation	NOUN
fcis-31880	175	19	with	with	ADP
fcis-31880	175	20	missing	miss	VERB
fcis-31880	175	21	key	key	ADJ
fcis-31880	175	22	variables	variable	NOUN
fcis-31880	175	23	,	,	PUNCT
fcis-31880	175	24	yielding	yield	VERB
fcis-31880	175	25	39,785	39,785	NUM
fcis-31880	175	26	firm	firm	ADJ
fcis-31880	175	27	-	-	PUNCT
fcis-31880	175	28	year	year	NOUN
fcis-31880	175	29	observations	observation	NOUN
fcis-31880	175	30	.	.	PUNCT
fcis-31880	176	1	the	the	DET
fcis-31880	176	2	ipo	ipo	PROPN
fcis-31880	176	3	rejection	rejection	NOUN
fcis-31880	176	4	sample	sample	NOUN
fcis-31880	176	5	comes	come	VERB
fcis-31880	176	6	from	from	ADP
fcis-31880	176	7	choice	choice	NOUN
fcis-31880	176	8	.	.	PUNCT
fcis-31880	177	1	target	target	NOUN
fcis-31880	177	2	firms	firm	NOUN
fcis-31880	177	3	are	be	AUX
fcis-31880	177	4	identified	identify	VERB
fcis-31880	177	5	by	by	ADP
fcis-31880	177	6	records	record	NOUN
fcis-31880	177	7	such	such	ADJ
fcis-31880	177	8	as	as	ADP
fcis-31880	177	9	“	"	PUNCT
fcis-31880	177	10	not	not	PART
fcis-31880	177	11	approved	approve	VERB
fcis-31880	177	12	/	/	PUNCT
fcis-31880	177	13	not	not	PART
fcis-31880	177	14	passed	pass	VERB
fcis-31880	177	15	,	,	PUNCT
fcis-31880	177	16	”	"	PUNCT
fcis-31880	177	17	“	"	PUNCT
fcis-31880	177	18	non	non	ADJ
fcis-31880	177	19	-	-	NOUN
fcis-31880	177	20	registration	registration	NOUN
fcis-31880	177	21	,	,	PUNCT
fcis-31880	177	22	”	"	PUNCT
fcis-31880	177	23	or	or	CCONJ
fcis-31880	177	24	“	"	PUNCT
fcis-31880	177	25	registration	registration	NOUN
fcis-31880	177	26	terminated	terminate	VERB
fcis-31880	177	27	,	,	PUNCT
fcis-31880	177	28	”	"	PUNCT
fcis-31880	177	29	with	with	SCONJ
fcis-31880	177	30	finance	finance	NOUN
fcis-31880	177	31	and	and	CCONJ
fcis-31880	177	32	insurance	insurance	NOUN
fcis-31880	177	33	again	again	ADV
fcis-31880	177	34	excluded	exclude	VERB
fcis-31880	177	35	,	,	PUNCT
fcis-31880	177	36	resulting	result	VERB
fcis-31880	177	37	in	in	ADP
fcis-31880	177	38	180	180	NUM
fcis-31880	177	39	firms	firm	NOUN
fcis-31880	177	40	.	.	PUNCT
fcis-31880	178	1	for	for	ADP
fcis-31880	178	2	these	these	DET
fcis-31880	178	3	firms	firm	NOUN
fcis-31880	178	4	,	,	PUNCT
fcis-31880	178	5	the	the	DET
fcis-31880	178	6	three	three	NUM
fcis-31880	178	7	fiscal	fiscal	ADJ
fcis-31880	178	8	years	year	NOUN
fcis-31880	178	9	prior	prior	ADV
fcis-31880	178	10	to	to	ADP
fcis-31880	178	11	the	the	DET
fcis-31880	178	12	ipo	ipo	NOUN
fcis-31880	178	13	are	be	AUX
fcis-31880	178	14	handcollected	handcollecte	VERB
fcis-31880	178	15	and	and	CCONJ
fcis-31880	178	16	cross	cros	VERB
fcis-31880	178	17	-	-	VERB
fcis-31880	178	18	checked	check	VERB
fcis-31880	178	19	from	from	ADP
fcis-31880	178	20	prospectuses	prospectus	NOUN
fcis-31880	178	21	and	and	CCONJ
fcis-31880	178	22	related	related	ADJ
fcis-31880	178	23	disclosures	disclosure	NOUN
fcis-31880	178	24	,	,	PUNCT
fcis-31880	178	25	producing	produce	VERB
fcis-31880	178	26	a	a	DET
fcis-31880	178	27	theoretical	theoretical	ADJ
fcis-31880	178	28	180	180	NUM
fcis-31880	178	29	×	×	NOUN
fcis-31880	178	30	3	3	NUM
fcis-31880	178	31	=	=	SYM
fcis-31880	178	32	540	540	NUM
fcis-31880	178	33	firm	firm	ADJ
fcis-31880	178	34	-	-	PUNCT
fcis-31880	178	35	years	year	NOUN
fcis-31880	178	36	.	.	PUNCT
fcis-31880	179	1	because	because	SCONJ
fcis-31880	179	2	the	the	DET
fcis-31880	179	3	research	research	NOUN
fcis-31880	179	4	design	design	NOUN
fcis-31880	179	5	treats	treat	VERB
fcis-31880	179	6	two	two	NUM
fcis-31880	179	7	adjacent	adjacent	ADJ
fcis-31880	179	8	years	year	NOUN
fcis-31880	179	9	as	as	ADP
fcis-31880	179	10	one	one	NUM
fcis-31880	179	11	record	record	NOUN
fcis-31880	179	12	to	to	PART
fcis-31880	179	13	construct	construct	VERB
fcis-31880	179	14	level	level	NOUN
fcis-31880	179	15	–	–	PUNCT
fcis-31880	179	16	change	change	NOUN
fcis-31880	179	17	linkages	linkage	NOUN
fcis-31880	179	18	,	,	PUNCT
fcis-31880	179	19	observations	observation	NOUN
fcis-31880	179	20	must	must	AUX
fcis-31880	179	21	form	form	VERB
fcis-31880	179	22	consecutive	consecutive	ADJ
fcis-31880	179	23	pairs	pair	NOUN
fcis-31880	179	24	.	.	PUNCT
fcis-31880	180	1	after	after	ADP
fcis-31880	180	2	removing	remove	VERB
fcis-31880	180	3	non	non	ADJ
fcis-31880	180	4	-	-	ADJ
fcis-31880	180	5	pairable	pairable	ADJ
fcis-31880	180	6	cases	case	NOUN
fcis-31880	180	7	and	and	CCONJ
fcis-31880	180	8	those	those	PRON
fcis-31880	180	9	missing	miss	VERB
fcis-31880	180	10	key	key	ADJ
fcis-31880	180	11	variables	variable	NOUN
fcis-31880	180	12	,	,	PUNCT
fcis-31880	180	13	524	524	NUM
fcis-31880	180	14	valid	valid	ADJ
fcis-31880	180	15	records	record	NOUN
fcis-31880	180	16	remain	remain	VERB
fcis-31880	180	17	.	.	PUNCT
fcis-31880	181	1	table	table	NOUN
fcis-31880	181	2	2	2	NUM
fcis-31880	181	3	.	.	PUNCT
fcis-31880	181	4	descriptive	descriptive	ADJ
fcis-31880	181	5	statistics	statistic	NOUN
fcis-31880	181	6	(	(	PUNCT
fcis-31880	181	7	listed	list	VERB
fcis-31880	181	8	firms	firm	NOUN
fcis-31880	181	9	)	)	PUNCT
fcis-31880	181	10	variable	variable	ADJ
fcis-31880	181	11	mean	mean	NOUN
fcis-31880	182	1	std	std	PROPN
fcis-31880	182	2	.	.	PROPN
fcis-31880	183	1	dev	dev	PROPN
fcis-31880	183	2	.	.	PUNCT
fcis-31880	184	1	p25	p25	PROPN
fcis-31880	184	2	median	median	PROPN
fcis-31880	184	3	p75	p75	VERB
fcis-31880	184	4	cr	cr	ADP
fcis-31880	184	5	2.672	2.672	NUM
fcis-31880	184	6	2.957	2.957	NUM
fcis-31880	184	7	1.165	1.165	NUM
fcis-31880	184	8	1.726	1.726	NUM
fcis-31880	184	9	2.937	2.937	NUM
fcis-31880	184	10	qr	qr	NOUN
fcis-31880	184	11	2.172	2.172	NUM
fcis-31880	184	12	2.747	2.747	NUM
fcis-31880	184	13	0.784	0.784	NUM
fcis-31880	184	14	1.282	1.282	NUM
fcis-31880	184	15	2.366	2.366	NUM
fcis-31880	184	16	cl	cl	NOUN
fcis-31880	184	17	0.337	0.337	NUM
fcis-31880	184	18	0.183	0.183	NUM
fcis-31880	184	19	0.195	0.195	NUM
fcis-31880	184	20	0.316	0.316	NUM
fcis-31880	184	21	0.454	0.454	NUM
fcis-31880	184	22	roa	roa	NOUN
fcis-31880	184	23	0.035	0.035	NUM
fcis-31880	184	24	0.079	0.079	NUM
fcis-31880	184	25	0.013	0.013	NUM
fcis-31880	184	26	0.038	0.038	NUM
fcis-31880	184	27	0.069	0.069	NUM
fcis-31880	184	28	opm	opm	PROPN
fcis-31880	184	29	0.065	0.065	NUM
fcis-31880	184	30	0.267	0.267	NUM
fcis-31880	184	31	0.024	0.024	NUM
fcis-31880	184	32	0.080	0.080	NUM
fcis-31880	184	33	0.159	0.159	NUM
fcis-31880	184	34	tat	tat	NOUN
fcis-31880	184	35	0.604	0.604	NUM
fcis-31880	184	36	0.421	0.421	NUM
fcis-31880	184	37	0.335	0.335	NUM
fcis-31880	184	38	0.509	0.509	NUM
fcis-31880	184	39	0.744	0.744	NUM
fcis-31880	184	40	invto	invto	PROPN
fcis-31880	184	41	22.794	22.794	NUM
fcis-31880	184	42	95.999	95.999	NUM
fcis-31880	184	43	2.893	2.893	NUM
fcis-31880	184	44	5.225	5.225	NUM
fcis-31880	184	45	9.548	9.548	NUM
fcis-31880	184	46	arto	arto	PROPN
fcis-31880	184	47	36.947	36.947	NUM
fcis-31880	184	48	173.106	173.106	NUM
fcis-31880	184	49	2.811	2.811	NUM
fcis-31880	184	50	5.129	5.129	NUM
fcis-31880	184	51	12.124	12.124	NUM
fcis-31880	184	52	de	de	ADP
fcis-31880	184	53	1.115	1.115	NUM
fcis-31880	184	54	1.420	1.420	NUM
fcis-31880	184	55	0.323	0.323	NUM
fcis-31880	184	56	0.681	0.681	NUM
fcis-31880	184	57	1.336	1.336	NUM
fcis-31880	184	58	ltde	ltde	NOUN
fcis-31880	184	59	0.228	0.228	NUM
fcis-31880	184	60	0.393	0.393	NUM
fcis-31880	184	61	0.016	0.016	NUM
fcis-31880	184	62	0.070	0.070	NUM
fcis-31880	184	63	0.263	0.263	NUM
fcis-31880	184	64	cfo_ta	cfo_ta	NOUN
fcis-31880	184	65	0.045	0.045	NUM
fcis-31880	184	66	0.074	0.074	NUM
fcis-31880	184	67	0.006	0.006	NUM
fcis-31880	184	68	0.044	0.044	NUM
fcis-31880	184	69	0.086	0.086	NUM
fcis-31880	184	70	cfo_rev	cfo_rev	PART
fcis-31880	184	71	0.085	0.085	NUM
fcis-31880	184	72	0.201	0.201	NUM
fcis-31880	184	73	0.010	0.010	NUM
fcis-31880	184	74	0.081	0.081	NUM
fcis-31880	184	75	0.171	0.171	NUM
fcis-31880	184	76	ncf_ta	ncf_ta	NOUN
fcis-31880	184	77	0.020	0.020	NUM
fcis-31880	184	78	0.112	0.112	NUM
fcis-31880	184	79	-0.029	-0.029	NUM
fcis-31880	184	80	0.006	0.006	NUM
fcis-31880	184	81	0.049	0.049	NUM
fcis-31880	184	82	intan	intan	PROPN
fcis-31880	184	83	0.047	0.047	NUM
fcis-31880	184	84	0.053	0.053	NUM
fcis-31880	184	85	0.017	0.017	NUM
fcis-31880	184	86	0.034	0.034	NUM
fcis-31880	184	87	0.058	0.058	NUM
fcis-31880	184	88	ppe	ppe	NOUN
fcis-31880	184	89	0.242	0.242	NUM
fcis-31880	184	90	0.179	0.179	NUM
fcis-31880	184	91	0.101	0.101	NUM
fcis-31880	184	92	0.207	0.207	NUM
fcis-31880	184	93	0.347	0.347	NUM
fcis-31880	184	94	ln_ta	ln_ta	NOUN
fcis-31880	184	95	22.112	22.112	NUM
fcis-31880	184	96	1.314	1.314	NUM
fcis-31880	184	97	21.181	21.181	NUM
fcis-31880	184	98	21.932	21.932	NUM
fcis-31880	184	99	22.856	22.856	NUM
fcis-31880	184	100	ln_rev	ln_rev	PROPN
fcis-31880	184	101	21.391	21.391	NUM
fcis-31880	184	102	1.506	1.506	NUM
fcis-31880	184	103	20.379	20.379	NUM
fcis-31880	184	104	21.257	21.257	NUM
fcis-31880	184	105	22.262	22.262	NUM
fcis-31880	184	106	table	table	NOUN
fcis-31880	184	107	2	2	NUM
fcis-31880	184	108	reports	report	NOUN
fcis-31880	184	109	descriptive	descriptive	ADJ
fcis-31880	184	110	statistics	statistic	NOUN
fcis-31880	184	111	for	for	ADP
fcis-31880	184	112	the	the	DET
fcis-31880	184	113	listed	list	VERB
fcis-31880	184	114	-	-	PUNCT
fcis-31880	184	115	firm	firm	NOUN
fcis-31880	184	116	sample	sample	NOUN
fcis-31880	184	117	(	(	PUNCT
fcis-31880	184	118	excluding	exclude	VERB
fcis-31880	184	119	ipo	ipo	NOUN
fcis-31880	184	120	-	-	PUNCT
fcis-31880	184	121	rejected	reject	VERB
fcis-31880	184	122	firms	firm	NOUN
fcis-31880	184	123	)	)	PUNCT
fcis-31880	184	124	.	.	PUNCT
fcis-31880	185	1	the	the	DET
fcis-31880	185	2	means	mean	NOUN
fcis-31880	185	3	of	of	ADP
fcis-31880	185	4	log	log	NOUN
fcis-31880	185	5	total	total	ADJ
fcis-31880	185	6	assets	asset	NOUN
fcis-31880	185	7	(	(	PUNCT
fcis-31880	185	8	ln_ta	ln_ta	PROPN
fcis-31880	185	9	)	)	PUNCT
fcis-31880	185	10	and	and	CCONJ
fcis-31880	185	11	log	log	VERB
fcis-31880	185	12	revenue	revenue	NOUN
fcis-31880	185	13	(	(	PUNCT
fcis-31880	185	14	ln_rev	ln_rev	PROPN
fcis-31880	185	15	)	)	PUNCT
fcis-31880	185	16	are	be	AUX
fcis-31880	185	17	22.112	22.112	NUM
fcis-31880	185	18	and	and	CCONJ
fcis-31880	185	19	21.391	21.391	NUM
fcis-31880	185	20	,	,	PUNCT
fcis-31880	185	21	with	with	ADP
fcis-31880	185	22	medians	median	NOUN
fcis-31880	185	23	21.932	21.932	NUM
fcis-31880	185	24	and	and	CCONJ
fcis-31880	185	25	21.257	21.257	NUM
fcis-31880	185	26	,	,	PUNCT
fcis-31880	185	27	respectively	respectively	ADV
fcis-31880	185	28	.	.	PUNCT
fcis-31880	186	1	in	in	ADP
fcis-31880	186	2	asset	asset	NOUN
fcis-31880	186	3	structure	structure	NOUN
fcis-31880	186	4	,	,	PUNCT
fcis-31880	186	5	property	property	NOUN
fcis-31880	186	6	,	,	PUNCT
fcis-31880	186	7	plant	plant	NOUN
fcis-31880	186	8	and	and	CCONJ
fcis-31880	186	9	equipment	equipment	NOUN
fcis-31880	186	10	to	to	ADP
fcis-31880	186	11	total	total	ADJ
fcis-31880	186	12	assets	asset	NOUN
fcis-31880	186	13	(	(	PUNCT
fcis-31880	186	14	ppe	ppe	PROPN
fcis-31880	186	15	)	)	PUNCT
fcis-31880	186	16	has	have	VERB
fcis-31880	186	17	a	a	DET
fcis-31880	186	18	mean	mean	ADJ
fcis-31880	186	19	0.242	0.242	NUM
fcis-31880	186	20	and	and	CCONJ
fcis-31880	186	21	median	median	ADJ
fcis-31880	186	22	0.207	0.207	NUM
fcis-31880	186	23	,	,	PUNCT
fcis-31880	186	24	exceeding	exceed	VERB
fcis-31880	186	25	36	36	NUM
fcis-31880	186	26	intangible	intangible	ADJ
fcis-31880	186	27	assets	asset	NOUN
fcis-31880	186	28	to	to	ADP
fcis-31880	186	29	total	total	ADJ
fcis-31880	186	30	assets	asset	NOUN
fcis-31880	186	31	(	(	PUNCT
fcis-31880	186	32	intan	intan	PROPN
fcis-31880	186	33	)	)	PUNCT
fcis-31880	186	34	with	with	ADP
fcis-31880	186	35	mean	mean	NOUN
fcis-31880	186	36	0.047	0.047	NUM
fcis-31880	186	37	and	and	CCONJ
fcis-31880	186	38	median	median	NOUN
fcis-31880	186	39	0.034	0.034	NUM
fcis-31880	186	40	.	.	PUNCT
fcis-31880	187	1	in	in	ADP
fcis-31880	187	2	capital	capital	NOUN
fcis-31880	187	3	structure	structure	NOUN
fcis-31880	187	4	,	,	PUNCT
fcis-31880	187	5	long	long	ADJ
fcis-31880	187	6	-	-	PUNCT
fcis-31880	187	7	term	term	NOUN
fcis-31880	187	8	debt	debt	NOUN
fcis-31880	187	9	-	-	PUNCT
fcis-31880	187	10	to	to	ADP
fcis-31880	187	11	-	-	PUNCT
fcis-31880	187	12	equity	equity	NOUN
fcis-31880	187	13	(	(	PUNCT
fcis-31880	187	14	ltde	ltde	PROPN
fcis-31880	187	15	)	)	PUNCT
fcis-31880	187	16	shows	show	VERB
fcis-31880	187	17	a	a	DET
fcis-31880	187	18	mean	mean	NOUN
fcis-31880	187	19	0.228	0.228	NUM
fcis-31880	187	20	and	and	CCONJ
fcis-31880	187	21	median	median	PROPN
fcis-31880	187	22	0.070	0.070	NUM
fcis-31880	187	23	,	,	PUNCT
fcis-31880	187	24	indicating	indicate	VERB
fcis-31880	187	25	substantial	substantial	ADJ
fcis-31880	187	26	dispersion	dispersion	NOUN
fcis-31880	187	27	.	.	PUNCT
fcis-31880	188	1	regarding	regard	VERB
fcis-31880	188	2	cash	cash	NOUN
fcis-31880	188	3	quality	quality	NOUN
fcis-31880	188	4	,	,	PUNCT
fcis-31880	188	5	operating	operate	VERB
fcis-31880	188	6	cash	cash	NOUN
fcis-31880	188	7	flow	flow	NOUN
fcis-31880	188	8	to	to	ADP
fcis-31880	188	9	total	total	ADJ
fcis-31880	188	10	assets	asset	NOUN
fcis-31880	188	11	(	(	PUNCT
fcis-31880	188	12	cfo_ta	cfo_ta	NUM
fcis-31880	188	13	)	)	PUNCT
fcis-31880	188	14	averages	average	NOUN
fcis-31880	188	15	0.045	0.045	NUM
fcis-31880	188	16	(	(	PUNCT
fcis-31880	188	17	median	median	PROPN
fcis-31880	188	18	0.044	0.044	NUM
fcis-31880	188	19	)	)	PUNCT
fcis-31880	188	20	,	,	PUNCT
fcis-31880	188	21	operating	operate	VERB
fcis-31880	188	22	cash	cash	NOUN
fcis-31880	188	23	flow	flow	NOUN
fcis-31880	188	24	to	to	ADP
fcis-31880	188	25	revenue	revenue	NOUN
fcis-31880	188	26	(	(	PUNCT
fcis-31880	188	27	cfo_rev	cfo_rev	SYM
fcis-31880	188	28	)	)	PUNCT
fcis-31880	188	29	averages	average	NOUN
fcis-31880	188	30	0.085	0.085	NUM
fcis-31880	188	31	(	(	PUNCT
fcis-31880	188	32	median	median	NOUN
fcis-31880	188	33	0.081	0.081	NUM
fcis-31880	188	34	)	)	PUNCT
fcis-31880	188	35	,	,	PUNCT
fcis-31880	188	36	and	and	CCONJ
fcis-31880	188	37	net	net	ADJ
fcis-31880	188	38	change	change	NOUN
fcis-31880	188	39	in	in	ADP
fcis-31880	188	40	cash	cash	NOUN
fcis-31880	188	41	to	to	ADP
fcis-31880	188	42	total	total	ADJ
fcis-31880	188	43	assets	asset	NOUN
fcis-31880	188	44	(	(	PUNCT
fcis-31880	188	45	ncf_ta	ncf_ta	NUM
fcis-31880	188	46	)	)	PUNCT
fcis-31880	188	47	averages	average	NOUN
fcis-31880	188	48	0.020	0.020	NUM
fcis-31880	188	49	(	(	PUNCT
fcis-31880	188	50	median	median	NOUN
fcis-31880	188	51	0.006	0.006	NUM
fcis-31880	188	52	)	)	PUNCT
fcis-31880	188	53	,	,	PUNCT
fcis-31880	188	54	reflecting	reflect	VERB
fcis-31880	188	55	notable	notable	ADJ
fcis-31880	188	56	year	year	NOUN
fcis-31880	188	57	-	-	PUNCT
fcis-31880	188	58	to	to	ADP
fcis-31880	188	59	-	-	PUNCT
fcis-31880	188	60	year	year	NOUN
fcis-31880	188	61	cash	cash	NOUN
fcis-31880	188	62	volatility	volatility	NOUN
fcis-31880	188	63	.	.	PUNCT
fcis-31880	189	1	table	table	NOUN
fcis-31880	189	2	3	3	NUM
fcis-31880	189	3	reports	report	VERB
fcis-31880	189	4	the	the	DET
fcis-31880	189	5	annual	annual	ADJ
fcis-31880	189	6	incidence	incidence	NOUN
fcis-31880	189	7	of	of	ADP
fcis-31880	189	8	internal	internal	ADJ
fcis-31880	189	9	control	control	NOUN
fcis-31880	189	10	deficiencies	deficiency	NOUN
fcis-31880	189	11	(	(	PUNCT
fcis-31880	189	12	icds	icd	NOUN
fcis-31880	189	13	)	)	PUNCT
fcis-31880	189	14	over	over	ADP
fcis-31880	189	15	the	the	DET
fcis-31880	189	16	sample	sample	NOUN
fcis-31880	189	17	window	window	NOUN
fcis-31880	189	18	.	.	PUNCT
fcis-31880	190	1	rows	row	NOUN
fcis-31880	190	2	are	be	AUX
fcis-31880	190	3	indexed	index	VERB
fcis-31880	190	4	by	by	ADP
fcis-31880	190	5	fiscal	fiscal	ADJ
fcis-31880	190	6	year	year	NOUN
fcis-31880	190	7	t	t	PROPN
fcis-31880	190	8	;	;	PUNCT
fcis-31880	190	9	each	each	DET
fcis-31880	190	10	row	row	NOUN
fcis-31880	190	11	aligns	align	VERB
fcis-31880	190	12	financial	financial	ADJ
fcis-31880	190	13	information	information	NOUN
fcis-31880	190	14	at	at	ADP
fcis-31880	190	15	t	t	PROPN
fcis-31880	190	16	with	with	ADP
fcis-31880	190	17	icd	icd	PROPN
fcis-31880	190	18	disclosures	disclosure	NOUN
fcis-31880	190	19	in	in	ADP
fcis-31880	190	20	t+1	t+1	PROPN
fcis-31880	190	21	.	.	PUNCT
fcis-31880	191	1	the	the	DET
fcis-31880	191	2	“	"	PUNCT
fcis-31880	191	3	2010	2010	NUM
fcis-31880	191	4	”	"	PUNCT
fcis-31880	191	5	row	row	NOUN
fcis-31880	191	6	(	(	PUNCT
fcis-31880	191	7	56	56	NUM
fcis-31880	191	8	cases	case	NOUN
fcis-31880	191	9	,	,	PUNCT
fcis-31880	191	10	3.51	3.51	NUM
fcis-31880	191	11	%	%	NOUN
fcis-31880	191	12	)	)	PUNCT
fcis-31880	191	13	therefore	therefore	ADV
fcis-31880	191	14	corresponds	correspond	VERB
fcis-31880	191	15	to	to	ADP
fcis-31880	191	16	disclosures	disclosure	NOUN
fcis-31880	191	17	made	make	VERB
fcis-31880	191	18	in	in	ADP
fcis-31880	191	19	2011	2011	NUM
fcis-31880	191	20	,	,	PUNCT
fcis-31880	191	21	and	and	CCONJ
fcis-31880	191	22	the	the	DET
fcis-31880	191	23	“	"	PUNCT
fcis-31880	191	24	2022	2022	NUM
fcis-31880	191	25	”	"	PUNCT
fcis-31880	191	26	rate	rate	NOUN
fcis-31880	191	27	of	of	ADP
fcis-31880	191	28	2.78	2.78	NUM
fcis-31880	191	29	%	%	NOUN
fcis-31880	191	30	corresponds	correspond	NOUN
fcis-31880	191	31	to	to	ADP
fcis-31880	191	32	2023	2023	NUM
fcis-31880	191	33	disclosures	disclosure	NOUN
fcis-31880	191	34	.	.	PUNCT
fcis-31880	192	1	in	in	ADP
fcis-31880	192	2	total	total	NOUN
fcis-31880	192	3	,	,	PUNCT
fcis-31880	192	4	there	there	PRON
fcis-31880	192	5	are	be	VERB
fcis-31880	192	6	39,785	39,785	NUM
fcis-31880	192	7	firm	firm	ADJ
fcis-31880	192	8	-	-	PUNCT
fcis-31880	192	9	year	year	NOUN
fcis-31880	192	10	observations	observation	NOUN
fcis-31880	192	11	,	,	PUNCT
fcis-31880	192	12	of	of	ADP
fcis-31880	192	13	which	which	PRON
fcis-31880	192	14	2,224	2,224	NUM
fcis-31880	192	15	disclose	disclose	VERB
fcis-31880	192	16	at	at	ADV
fcis-31880	192	17	least	least	ADV
fcis-31880	192	18	one	one	NUM
fcis-31880	192	19	deficiency	deficiency	NOUN
fcis-31880	192	20	,	,	PUNCT
fcis-31880	192	21	yielding	yield	VERB
fcis-31880	192	22	an	an	DET
fcis-31880	192	23	overall	overall	ADJ
fcis-31880	192	24	incidence	incidence	NOUN
fcis-31880	192	25	of	of	ADP
fcis-31880	192	26	5.59	5.59	NUM
fcis-31880	192	27	%	%	NOUN
fcis-31880	192	28	.	.	PUNCT
fcis-31880	193	1	the	the	DET
fcis-31880	193	2	rate	rate	NOUN
fcis-31880	193	3	peaks	peak	NOUN
fcis-31880	193	4	at	at	ADP
fcis-31880	193	5	8.31	8.31	NUM
fcis-31880	193	6	%	%	NOUN
fcis-31880	193	7	in	in	ADP
fcis-31880	193	8	2012	2012	NUM
fcis-31880	193	9	(	(	PUNCT
fcis-31880	193	10	the	the	DET
fcis-31880	193	11	sample	sample	NOUN
fcis-31880	193	12	maximum	maximum	NOUN
fcis-31880	193	13	)	)	PUNCT
fcis-31880	193	14	,	,	PUNCT
fcis-31880	193	15	remains	remain	VERB
fcis-31880	193	16	elevated	elevated	ADJ
fcis-31880	193	17	in	in	ADP
fcis-31880	193	18	2017	2017	NUM
fcis-31880	193	19	(	(	PUNCT
fcis-31880	193	20	7.85	7.85	NUM
fcis-31880	193	21	%	%	NOUN
fcis-31880	193	22	)	)	PUNCT
fcis-31880	193	23	,	,	PUNCT
fcis-31880	193	24	and	and	CCONJ
fcis-31880	193	25	then	then	ADV
fcis-31880	193	26	declines	decline	VERB
fcis-31880	193	27	to	to	ADP
fcis-31880	193	28	2.78	2.78	NUM
fcis-31880	193	29	%	%	NOUN
fcis-31880	193	30	by	by	ADP
fcis-31880	193	31	2022	2022	NUM
fcis-31880	193	32	.	.	PUNCT
fcis-31880	193	33	table	table	NOUN
fcis-31880	193	34	3	3	NUM
fcis-31880	193	35	.	.	PUNCT
fcis-31880	193	36	annual	annual	ADJ
fcis-31880	193	37	distribution	distribution	NOUN
fcis-31880	193	38	of	of	ADP
fcis-31880	193	39	internal	internal	ADJ
fcis-31880	193	40	control	control	NOUN
fcis-31880	193	41	deficiencies	deficiency	NOUN
fcis-31880	193	42	(	(	PUNCT
fcis-31880	193	43	listed	list	VERB
fcis-31880	193	44	firms	firm	NOUN
fcis-31880	193	45	)	)	PUNCT
fcis-31880	193	46	year	year	NOUN
fcis-31880	193	47	firm	firm	NOUN
fcis-31880	193	48	–	–	PUNCT
fcis-31880	193	49	years	year	NOUN
fcis-31880	193	50	icd	icd	NOUN
fcis-31880	193	51	count	count	VERB
fcis-31880	193	52	icd	icd	PROPN
fcis-31880	193	53	rate	rate	NOUN
fcis-31880	193	54	2010	2010	NUM
fcis-31880	193	55	1596	1596	NUM
fcis-31880	193	56	56	56	NUM
fcis-31880	193	57	3.51	3.51	NUM
fcis-31880	193	58	2011	2011	NUM
fcis-31880	193	59	2070	2070	NUM
fcis-31880	193	60	139	139	NUM
fcis-31880	193	61	6.71	6.71	NUM
fcis-31880	193	62	2012	2012	NUM
fcis-31880	193	63	2249	2249	NUM
fcis-31880	193	64	187	187	NUM
fcis-31880	193	65	8.31	8.31	NUM
fcis-31880	193	66	2013	2013	NUM
fcis-31880	193	67	2441	2441	NUM
fcis-31880	193	68	153	153	NUM
fcis-31880	193	69	6.27	6.27	NUM
fcis-31880	193	70	2014	2014	NUM
fcis-31880	193	71	2468	2468	NUM
fcis-31880	193	72	163	163	NUM
fcis-31880	193	73	6.60	6.60	NUM
fcis-31880	193	74	2015	2015	NUM
fcis-31880	193	75	2631	2631	NUM
fcis-31880	193	76	152	152	NUM
fcis-31880	193	77	5.78	5.78	NUM
fcis-31880	193	78	2016	2016	NUM
fcis-31880	193	79	2948	2948	NUM
fcis-31880	193	80	177	177	NUM
fcis-31880	193	81	6.00	6.00	NUM
fcis-31880	193	82	2017	2017	NUM
fcis-31880	193	83	3313	3313	NUM
fcis-31880	193	84	260	260	NUM
fcis-31880	193	85	7.85	7.85	NUM
fcis-31880	193	86	2018	2018	NUM
fcis-31880	193	87	3399	3399	NUM
fcis-31880	193	88	231	231	NUM
fcis-31880	193	89	6.80	6.80	NUM
fcis-31880	193	90	2019	2019	NUM
fcis-31880	193	91	3576	3576	NUM
fcis-31880	193	92	211	211	NUM
fcis-31880	193	93	5.90	5.90	NUM
fcis-31880	193	94	2020	2020	NUM
fcis-31880	193	95	3995	3995	NUM
fcis-31880	193	96	166	166	NUM
fcis-31880	193	97	4.16	4.16	NUM
fcis-31880	193	98	2021	2021	NUM
fcis-31880	193	99	4395	4395	NUM
fcis-31880	193	100	198	198	NUM
fcis-31880	193	101	4.51	4.51	NUM
fcis-31880	193	102	2022	2022	NUM
fcis-31880	193	103	4704	4704	NUM
fcis-31880	193	104	131	131	NUM
fcis-31880	193	105	2.78	2.78	NUM
fcis-31880	193	106	total	total	ADJ
fcis-31880	193	107	39785	39785	NUM
fcis-31880	193	108	2224	2224	NUM
fcis-31880	193	109	5.59	5.59	NUM
fcis-31880	193	110	6	6	NUM
fcis-31880	193	111	.	.	PUNCT
fcis-31880	193	112	evaluation	evaluation	NOUN
fcis-31880	193	113	and	and	CCONJ
fcis-31880	193	114	analysis	analysis	NOUN
fcis-31880	193	115	of	of	ADP
fcis-31880	193	116	icd	icd	PROPN
fcis-31880	193	117	prediction	prediction	NOUN
fcis-31880	193	118	performance	performance	NOUN
fcis-31880	193	119	6.1	6.1	NUM
fcis-31880	193	120	.	.	PUNCT
fcis-31880	193	121	benchmark	benchmark	ADJ
fcis-31880	193	122	setup	setup	NOUN
fcis-31880	193	123	and	and	CCONJ
fcis-31880	193	124	out	out	ADP
fcis-31880	193	125	-	-	PUNCT
fcis-31880	193	126	of	of	ADP
fcis-31880	193	127	-	-	PUNCT
fcis-31880	193	128	sample	sample	NOUN
fcis-31880	193	129	results	result	NOUN
fcis-31880	193	130	table	table	NOUN
fcis-31880	193	131	4	4	NUM
fcis-31880	193	132	compares	compare	VERB
fcis-31880	193	133	two	two	NUM
fcis-31880	193	134	models	model	NOUN
fcis-31880	193	135	on	on	ADP
fcis-31880	193	136	the	the	DET
fcis-31880	193	137	same	same	ADJ
fcis-31880	193	138	test	test	NOUN
fcis-31880	193	139	set	set	NOUN
fcis-31880	193	140	.	.	PUNCT
fcis-31880	194	1	column	column	NOUN
fcis-31880	194	2	(	(	PUNCT
fcis-31880	194	3	2	2	X
fcis-31880	194	4	)	)	PUNCT
fcis-31880	194	5	reports	report	VERB
fcis-31880	194	6	the	the	DET
fcis-31880	194	7	baseline	baseline	PROPN
fcis-31880	194	8	model	model	NOUN
fcis-31880	194	9	,	,	PUNCT
fcis-31880	194	10	trained	train	VERB
fcis-31880	194	11	without	without	ADP
fcis-31880	194	12	ipo	ipo	PROPN
fcis-31880	194	13	data	datum	NOUN
fcis-31880	194	14	under	under	ADP
fcis-31880	194	15	default	default	NOUN
fcis-31880	194	16	hyperparameters	hyperparameter	NOUN
fcis-31880	194	17	.	.	PUNCT
fcis-31880	195	1	column	column	NOUN
fcis-31880	195	2	(	(	PUNCT
fcis-31880	195	3	3	3	X
fcis-31880	195	4	)	)	PUNCT
fcis-31880	195	5	reports	report	VERB
fcis-31880	195	6	the	the	DET
fcis-31880	195	7	ipo	ipo	NOUN
fcis-31880	195	8	-	-	PUNCT
fcis-31880	195	9	tuned	tune	VERB
fcis-31880	195	10	model	model	NOUN
fcis-31880	195	11	,	,	PUNCT
fcis-31880	195	12	which	which	PRON
fcis-31880	195	13	mixes	mix	VERB
fcis-31880	195	14	ipo	ipo	PROPN
fcis-31880	195	15	rejections	rejection	NOUN
fcis-31880	195	16	as	as	ADP
fcis-31880	195	17	proxy	proxy	ADJ
fcis-31880	195	18	positives	positive	NOUN
fcis-31880	195	19	during	during	ADP
fcis-31880	195	20	training	training	NOUN
fcis-31880	195	21	and	and	CCONJ
fcis-31880	195	22	selects	select	VERB
fcis-31880	195	23	hyperparameters	hyperparameter	NOUN
fcis-31880	195	24	(	(	PUNCT
fcis-31880	195	25	label	label	NOUN
fcis-31880	195	26	-	-	PUNCT
fcis-31880	195	27	smoothing	smooth	VERB
fcis-31880	195	28	strength	strength	NOUN
fcis-31880	195	29	,	,	PUNCT
fcis-31880	195	30	proxy	proxy	NOUN
fcis-31880	195	31	-	-	PUNCT
fcis-31880	195	32	sample	sample	NOUN
fcis-31880	195	33	weight	weight	NOUN
fcis-31880	195	34	/	/	SYM
fcis-31880	195	35	proportion	proportion	NOUN
fcis-31880	195	36	,	,	PUNCT
fcis-31880	195	37	class	class	NOUN
fcis-31880	195	38	weights	weight	NOUN
fcis-31880	195	39	,	,	PUNCT
fcis-31880	195	40	etc	etc	X
fcis-31880	195	41	.	.	X
fcis-31880	195	42	)	)	PUNCT
fcis-31880	195	43	by	by	ADP
fcis-31880	195	44	search	search	NOUN
fcis-31880	195	45	.	.	PUNCT
fcis-31880	196	1	data	datum	NOUN
fcis-31880	196	2	processing	processing	NOUN
fcis-31880	196	3	and	and	CCONJ
fcis-31880	196	4	evaluation	evaluation	NOUN
fcis-31880	196	5	are	be	AUX
fcis-31880	196	6	identical	identical	ADJ
fcis-31880	196	7	for	for	ADP
fcis-31880	196	8	both	both	DET
fcis-31880	196	9	models	model	NOUN
fcis-31880	196	10	,	,	PUNCT
fcis-31880	196	11	including	include	VERB
fcis-31880	196	12	a	a	DET
fcis-31880	196	13	company	company	NOUN
fcis-31880	196	14	-	-	PUNCT
fcis-31880	196	15	level	level	NOUN
fcis-31880	196	16	mutually	mutually	ADV
fcis-31880	196	17	exclusive	exclusive	ADJ
fcis-31880	196	18	split	split	NOUN
fcis-31880	196	19	,	,	PUNCT
fcis-31880	196	20	forward	forward	ADV
fcis-31880	196	21	-	-	PUNCT
fcis-31880	196	22	looking	look	VERB
fcis-31880	196	23	alignment	alignment	NOUN
fcis-31880	196	24	,	,	PUNCT
fcis-31880	196	25	and	and	CCONJ
fcis-31880	196	26	preprocessing	preprocesse	VERB
fcis-31880	196	27	parameters	parameter	NOUN
fcis-31880	196	28	estimated	estimate	VERB
fcis-31880	196	29	on	on	ADP
fcis-31880	196	30	the	the	DET
fcis-31880	196	31	training	training	NOUN
fcis-31880	196	32	set	set	NOUN
fcis-31880	196	33	and	and	CCONJ
fcis-31880	196	34	then	then	ADV
fcis-31880	196	35	frozen	freeze	VERB
fcis-31880	196	36	.	.	PUNCT
fcis-31880	197	1	therefore	therefore	ADV
fcis-31880	197	2	,	,	PUNCT
fcis-31880	197	3	performance	performance	NOUN
fcis-31880	197	4	differences	difference	NOUN
fcis-31880	197	5	mainly	mainly	ADV
fcis-31880	197	6	reflect	reflect	VERB
fcis-31880	197	7	the	the	DET
fcis-31880	197	8	introduction	introduction	NOUN
fcis-31880	197	9	of	of	ADP
fcis-31880	197	10	proxy	proxy	ADJ
fcis-31880	197	11	information	information	NOUN
fcis-31880	197	12	and	and	CCONJ
fcis-31880	197	13	tuning	tuning	NOUN
fcis-31880	197	14	or	or	CCONJ
fcis-31880	197	15	regularization	regularization	NOUN
fcis-31880	197	16	choices	choice	NOUN
fcis-31880	197	17	.	.	PUNCT
fcis-31880	198	1	ranking	rank	VERB
fcis-31880	198	2	quality	quality	NOUN
fcis-31880	198	3	improves	improve	VERB
fcis-31880	198	4	jointly	jointly	ADV
fcis-31880	198	5	.	.	PUNCT
fcis-31880	199	1	average	average	ADJ
fcis-31880	199	2	precision	precision	NOUN
fcis-31880	199	3	(	(	PUNCT
fcis-31880	199	4	ap	ap	NOUN
fcis-31880	199	5	/	/	SYM
fcis-31880	199	6	pr	pr	NOUN
fcis-31880	199	7	-	-	PUNCT
fcis-31880	199	8	auc	auc	NOUN
fcis-31880	199	9	)	)	PUNCT
fcis-31880	199	10	rises	rise	VERB
fcis-31880	199	11	from	from	ADP
fcis-31880	199	12	0.079	0.079	NUM
fcis-31880	199	13	to	to	ADP
fcis-31880	199	14	0.097	0.097	NUM
fcis-31880	199	15	(	(	PUNCT
fcis-31880	199	16	+22.78	+22.78	ADJ
fcis-31880	199	17	%	%	NOUN
fcis-31880	199	18	)	)	PUNCT
fcis-31880	199	19	,	,	PUNCT
fcis-31880	199	20	indicating	indicate	VERB
fcis-31880	199	21	stronger	strong	ADJ
fcis-31880	199	22	ordering	ordering	NOUN
fcis-31880	199	23	on	on	ADP
fcis-31880	199	24	the	the	DET
fcis-31880	199	25	scarce	scarce	ADJ
fcis-31880	199	26	positive	positive	ADJ
fcis-31880	199	27	class	class	NOUN
fcis-31880	199	28	(	(	PUNCT
fcis-31880	199	29	icds	icd	NOUN
fcis-31880	199	30	)	)	PUNCT
fcis-31880	199	31	.	.	PUNCT
fcis-31880	200	1	given	give	VERB
fcis-31880	200	2	the	the	DET
fcis-31880	200	3	overall	overall	ADJ
fcis-31880	200	4	incidence	incidence	NOUN
fcis-31880	200	5	of	of	ADP
fcis-31880	200	6	5.59	5.59	NUM
fcis-31880	200	7	%	%	NOUN
fcis-31880	200	8	in	in	ADP
fcis-31880	200	9	table	table	NOUN
fcis-31880	200	10	3	3	NUM
fcis-31880	200	11	,	,	PUNCT
fcis-31880	200	12	the	the	DET
fcis-31880	200	13	ap	ap	PROPN
fcis-31880	200	14	-	-	PUNCT
fcis-31880	200	15	to	to	ADP
fcis-31880	200	16	-	-	PUNCT
fcis-31880	200	17	incidence	incidence	NOUN
fcis-31880	200	18	ratio	ratio	NOUN
fcis-31880	200	19	is	be	AUX
fcis-31880	200	20	about	about	ADV
fcis-31880	200	21	1.41	1.41	NUM
fcis-31880	200	22	for	for	ADP
fcis-31880	200	23	the	the	DET
fcis-31880	200	24	baseline	baseline	NOUN
fcis-31880	200	25	and	and	CCONJ
fcis-31880	200	26	1.74	1.74	NUM
fcis-31880	200	27	for	for	ADP
fcis-31880	200	28	the	the	DET
fcis-31880	200	29	ipo	ipo	NOUN
fcis-31880	200	30	-	-	PUNCT
fcis-31880	200	31	tuned	tune	VERB
fcis-31880	200	32	model	model	NOUN
fcis-31880	200	33	,	,	PUNCT
fcis-31880	200	34	implying	imply	VERB
fcis-31880	200	35	that	that	SCONJ
fcis-31880	200	36	with	with	ADP
fcis-31880	200	37	the	the	DET
fcis-31880	200	38	same	same	ADJ
fcis-31880	200	39	review	review	NOUN
fcis-31880	200	40	resources	resource	VERB
fcis-31880	200	41	the	the	DET
fcis-31880	200	42	tuned	tuned	ADJ
fcis-31880	200	43	model	model	NOUN
fcis-31880	200	44	surfaces	surface	NOUN
fcis-31880	200	45	true	true	ADJ
fcis-31880	200	46	icd	icd	PROPN
fcis-31880	200	47	cases	case	NOUN
fcis-31880	200	48	more	more	ADV
fcis-31880	200	49	effectively	effectively	ADV
fcis-31880	200	50	toward	toward	ADP
fcis-31880	200	51	the	the	DET
fcis-31880	200	52	top	top	NOUN
fcis-31880	200	53	of	of	ADP
fcis-31880	200	54	the	the	DET
fcis-31880	200	55	list	list	NOUN
fcis-31880	200	56	and	and	CCONJ
fcis-31880	200	57	is	be	AUX
fcis-31880	200	58	more	more	ADV
fcis-31880	200	59	sensitive	sensitive	ADJ
fcis-31880	200	60	to	to	ADP
fcis-31880	200	61	the	the	DET
fcis-31880	200	62	high	high	ADJ
fcis-31880	200	63	-	-	PUNCT
fcis-31880	200	64	risk	risk	NOUN
fcis-31880	200	65	tail	tail	NOUN
fcis-31880	200	66	.	.	PUNCT
fcis-31880	201	1	roc	roc	NOUN
fcis-31880	201	2	-	-	PUNCT
fcis-31880	201	3	auc	auc	NOUN
fcis-31880	201	4	increases	increase	NOUN
fcis-31880	201	5	from	from	ADP
fcis-31880	201	6	0.620	0.620	NUM
fcis-31880	201	7	to	to	ADP
fcis-31880	201	8	0.648	0.648	NUM
fcis-31880	201	9	(	(	PUNCT
fcis-31880	201	10	+4.52	+4.52	NOUN
fcis-31880	201	11	%	%	NOUN
fcis-31880	201	12	)	)	PUNCT
fcis-31880	201	13	,	,	PUNCT
fcis-31880	201	14	meaning	mean	VERB
fcis-31880	201	15	the	the	DET
fcis-31880	201	16	probability	probability	NOUN
fcis-31880	201	17	that	that	SCONJ
fcis-31880	201	18	a	a	DET
fcis-31880	201	19	randomly	randomly	ADV
fcis-31880	201	20	drawn	draw	VERB
fcis-31880	201	21	icd	icd	NOUN
fcis-31880	201	22	observation	observation	NOUN
fcis-31880	201	23	receives	receive	VERB
fcis-31880	201	24	a	a	DET
fcis-31880	201	25	higher	high	ADJ
fcis-31880	201	26	score	score	NOUN
fcis-31880	201	27	than	than	SCONJ
fcis-31880	201	28	a	a	DET
fcis-31880	201	29	non	non	ADJ
fcis-31880	201	30	-	-	ADJ
fcis-31880	201	31	icd	icd	ADJ
fcis-31880	201	32	observation	observation	NOUN
fcis-31880	201	33	rises	rise	VERB
fcis-31880	201	34	from	from	ADP
fcis-31880	201	35	62.0	62.0	NUM
fcis-31880	201	36	%	%	NOUN
fcis-31880	201	37	to	to	ADP
fcis-31880	201	38	64.8	64.8	NUM
fcis-31880	201	39	%	%	NOUN
fcis-31880	201	40	.	.	PUNCT
fcis-31880	202	1	the	the	DET
fcis-31880	202	2	joint	joint	ADJ
fcis-31880	202	3	gains	gain	NOUN
fcis-31880	202	4	in	in	ADP
fcis-31880	202	5	these	these	DET
fcis-31880	202	6	threshold	threshold	NOUN
fcis-31880	202	7	-	-	PUNCT
fcis-31880	202	8	invariant	invariant	ADJ
fcis-31880	202	9	metrics	metric	NOUN
fcis-31880	202	10	indicate	indicate	VERB
fcis-31880	202	11	learning	learning	NOUN
fcis-31880	202	12	of	of	ADP
fcis-31880	202	13	more	more	ADJ
fcis-31880	202	14	discriminative	discriminative	ADJ
fcis-31880	202	15	financialsignal	financialsignal	ADJ
fcis-31880	202	16	combinations	combination	NOUN
fcis-31880	202	17	rather	rather	ADV
fcis-31880	202	18	than	than	ADP
fcis-31880	202	19	threshold	threshold	NOUN
fcis-31880	202	20	-	-	PUNCT
fcis-31880	202	21	specific	specific	ADJ
fcis-31880	202	22	artifacts	artifact	NOUN
fcis-31880	202	23	.	.	PUNCT
fcis-31880	203	1	at	at	ADP
fcis-31880	203	2	a	a	DET
fcis-31880	203	3	fixed	fix	VERB
fcis-31880	203	4	threshold	threshold	NOUN
fcis-31880	203	5	of	of	ADP
fcis-31880	203	6	0.5	0.5	NUM
fcis-31880	203	7	,	,	PUNCT
fcis-31880	203	8	f1	f1	NOUN
fcis-31880	203	9	improves	improve	VERB
fcis-31880	203	10	from	from	ADP
fcis-31880	203	11	0.133	0.133	NUM
fcis-31880	203	12	to	to	ADP
fcis-31880	203	13	0.136	0.136	NUM
fcis-31880	203	14	(	(	PUNCT
fcis-31880	203	15	+2.26	+2.26	NUM
fcis-31880	203	16	%	%	NOUN
fcis-31880	203	17	)	)	PUNCT
fcis-31880	203	18	.	.	PUNCT
fcis-31880	204	1	precision	precision	NOUN
fcis-31880	204	2	is	be	AUX
fcis-31880	204	3	essentially	essentially	ADV
fcis-31880	204	4	unchanged	unchanged	ADJ
fcis-31880	204	5	(	(	PUNCT
fcis-31880	204	6	+1.32	+1.32	NUM
fcis-31880	204	7	%	%	NOUN
fcis-31880	204	8	)	)	PUNCT
fcis-31880	204	9	,	,	PUNCT
fcis-31880	204	10	while	while	SCONJ
fcis-31880	204	11	recall	recall	ADJ
fcis-31880	204	12	increases	increase	NOUN
fcis-31880	204	13	from	from	ADP
fcis-31880	204	14	0.552	0.552	NUM
fcis-31880	204	15	to	to	ADP
fcis-31880	204	16	0.578	0.578	NUM
fcis-31880	204	17	(	(	PUNCT
fcis-31880	204	18	+4.71	+4.71	SYM
fcis-31880	204	19	%	%	NOUN
fcis-31880	204	20	)	)	PUNCT
fcis-31880	204	21	.	.	PUNCT
fcis-31880	205	1	thus	thus	ADV
fcis-31880	205	2	,	,	PUNCT
fcis-31880	205	3	at	at	ADP
fcis-31880	205	4	the	the	DET
fcis-31880	205	5	preset	preset	ADJ
fcis-31880	205	6	threshold	threshold	NOUN
fcis-31880	205	7	the	the	DET
fcis-31880	205	8	ipo	ipo	NOUN
fcis-31880	205	9	-	-	PUNCT
fcis-31880	205	10	tuned	tune	VERB
fcis-31880	205	11	model	model	NOUN
fcis-31880	205	12	achieves	achieve	VERB
fcis-31880	205	13	broader	broad	ADJ
fcis-31880	205	14	coverage	coverage	NOUN
fcis-31880	205	15	of	of	ADP
fcis-31880	205	16	potential	potential	ADJ
fcis-31880	205	17	deficiencies	deficiency	NOUN
fcis-31880	205	18	without	without	ADP
fcis-31880	205	19	materially	materially	ADV
fcis-31880	205	20	diluting	dilute	VERB
fcis-31880	205	21	precision	precision	NOUN
fcis-31880	205	22	.	.	PUNCT
fcis-31880	206	1	table	table	NOUN
fcis-31880	206	2	4	4	NUM
fcis-31880	206	3	.	.	PUNCT
fcis-31880	206	4	out	out	ADP
fcis-31880	206	5	-	-	PUNCT
fcis-31880	206	6	of	of	ADP
fcis-31880	206	7	-	-	PUNCT
fcis-31880	206	8	sample	sample	NOUN
fcis-31880	206	9	performance	performance	NOUN
fcis-31880	206	10	(	(	PUNCT
fcis-31880	206	11	baseline	baseline	NOUN
fcis-31880	206	12	model	model	NOUN
fcis-31880	206	13	vs.	vs.	ADP
fcis-31880	206	14	ipotuned	ipotuned	ADJ
fcis-31880	206	15	model	model	NOUN
fcis-31880	206	16	)	)	PUNCT
fcis-31880	206	17	metric	metric	PROPN
fcis-31880	206	18	baseline	baseline	PROPN
fcis-31880	206	19	ipo	ipo	NOUN
fcis-31880	206	20	-	-	PUNCT
fcis-31880	206	21	tuned	tune	VERB
fcis-31880	206	22	change	change	NOUN
fcis-31880	206	23	ap	ap	PROPN
fcis-31880	206	24	(	(	PUNCT
fcis-31880	206	25	pr	pr	NOUN
fcis-31880	206	26	-	-	PUNCT
fcis-31880	206	27	auc	auc	NOUN
fcis-31880	206	28	)	)	PUNCT
fcis-31880	207	1	0.079	0.079	NUM
fcis-31880	207	2	0.097	0.097	NUM
fcis-31880	207	3	22.78	22.78	NUM
fcis-31880	207	4	%	%	NOUN
fcis-31880	207	5	roc	roc	NOUN
fcis-31880	207	6	-	-	PUNCT
fcis-31880	207	7	auc	auc	NOUN
fcis-31880	207	8	0.620	0.620	NUM
fcis-31880	207	9	0.648	0.648	NUM
fcis-31880	207	10	4.52	4.52	NUM
fcis-31880	207	11	%	%	NOUN
fcis-31880	207	12	f1	f1	NOUN
fcis-31880	207	13	@	@	ADP
fcis-31880	207	14	0.5	0.5	NUM
fcis-31880	207	15	0.133	0.133	NUM
fcis-31880	207	16	0.136	0.136	NUM
fcis-31880	207	17	2.26	2.26	NUM
fcis-31880	207	18	%	%	NOUN
fcis-31880	207	19	precision	precision	NOUN
fcis-31880	207	20	@	@	ADP
fcis-31880	207	21	0.5	0.5	NUM
fcis-31880	207	22	0.076	0.076	NUM
fcis-31880	207	23	0.077	0.077	NUM
fcis-31880	207	24	1.32	1.32	NUM
fcis-31880	207	25	%	%	NOUN
fcis-31880	207	26	recall	recall	NOUN
fcis-31880	207	27	@	@	ADP
fcis-31880	207	28	0.5	0.5	NUM
fcis-31880	207	29	0.552	0.552	NUM
fcis-31880	207	30	0.578	0.578	NUM
fcis-31880	207	31	4.71	4.71	NUM
fcis-31880	207	32	%	%	NOUN
fcis-31880	207	33	6.2	6.2	NUM
fcis-31880	207	34	.	.	PUNCT
fcis-31880	208	1	full	full	ADJ
fcis-31880	208	2	-	-	PUNCT
fcis-31880	208	3	parameter	parameter	NOUN
fcis-31880	208	4	optimal	optimal	ADJ
fcis-31880	208	5	model	model	NOUN
fcis-31880	208	6	a	a	DET
fcis-31880	208	7	full	full	ADJ
fcis-31880	208	8	-	-	PUNCT
fcis-31880	208	9	parameter	parameter	NOUN
fcis-31880	208	10	search	search	NOUN
fcis-31880	208	11	is	be	AUX
fcis-31880	208	12	conducted	conduct	VERB
fcis-31880	208	13	under	under	ADP
fcis-31880	208	14	the	the	DET
fcis-31880	208	15	same	same	ADJ
fcis-31880	208	16	train	train	NOUN
fcis-31880	208	17	/	/	SYM
fcis-31880	208	18	validation	validation	NOUN
fcis-31880	208	19	/	/	SYM
fcis-31880	208	20	test	test	NOUN
fcis-31880	208	21	split	split	NOUN
fcis-31880	208	22	and	and	CCONJ
fcis-31880	208	23	evaluation	evaluation	NOUN
fcis-31880	208	24	convention	convention	NOUN
fcis-31880	208	25	;	;	PUNCT
fcis-31880	208	26	the	the	DET
fcis-31880	208	27	configuration	configuration	NOUN
fcis-31880	208	28	that	that	PRON
fcis-31880	208	29	performs	perform	VERB
fcis-31880	208	30	best	well	ADV
fcis-31880	208	31	on	on	ADP
fcis-31880	208	32	the	the	DET
fcis-31880	208	33	validation	validation	NOUN
fcis-31880	208	34	set	set	NOUN
fcis-31880	208	35	is	be	AUX
fcis-31880	208	36	then	then	ADV
fcis-31880	208	37	evaluated	evaluate	VERB
fcis-31880	208	38	once	once	ADV
fcis-31880	208	39	on	on	ADP
fcis-31880	208	40	the	the	DET
fcis-31880	208	41	test	test	NOUN
fcis-31880	208	42	set	set	NOUN
fcis-31880	208	43	.	.	PUNCT
fcis-31880	209	1	the	the	DET
fcis-31880	209	2	search	search	NOUN
fcis-31880	209	3	spans	span	VERB
fcis-31880	209	4	network	network	NOUN
fcis-31880	209	5	size	size	NOUN
fcis-31880	209	6	and	and	CCONJ
fcis-31880	209	7	regularization	regularization	NOUN
fcis-31880	209	8	strength	strength	NOUN
fcis-31880	209	9	,	,	PUNCT
fcis-31880	209	10	learning	learn	VERB
fcis-31880	209	11	rate	rate	NOUN
fcis-31880	209	12	and	and	CCONJ
fcis-31880	209	13	batch	batch	NOUN
fcis-31880	209	14	size	size	NOUN
fcis-31880	209	15	,	,	PUNCT
fcis-31880	209	16	class	class	NOUN
fcis-31880	209	17	weights	weight	NOUN
fcis-31880	209	18	,	,	PUNCT
fcis-31880	209	19	and	and	CCONJ
fcis-31880	209	20	proxy	proxy	ADJ
fcis-31880	209	21	-	-	PUNCT
fcis-31880	209	22	sample	sample	NOUN
fcis-31880	209	23	settings	setting	NOUN
fcis-31880	209	24	(	(	PUNCT
fcis-31880	209	25	label	label	NOUN
fcis-31880	209	26	-	-	PUNCT
fcis-31880	209	27	smoothing	smooth	VERB
fcis-31880	209	28	strength	strength	NOUN
fcis-31880	209	29	,	,	PUNCT
fcis-31880	209	30	loss	loss	NOUN
fcis-31880	209	31	weights	weight	NOUN
fcis-31880	209	32	,	,	PUNCT
fcis-31880	209	33	and	and	CCONJ
fcis-31880	209	34	mini	mini	ADJ
fcis-31880	209	35	-	-	NOUN
fcis-31880	209	36	batch	batch	ADJ
fcis-31880	209	37	proportion	proportion	NOUN
fcis-31880	209	38	)	)	PUNCT
fcis-31880	209	39	.	.	PUNCT
fcis-31880	210	1	the	the	DET
fcis-31880	210	2	‘	'	PUNCT
fcis-31880	210	3	global	global	ADJ
fcis-31880	210	4	’	'	PUNCT
fcis-31880	210	5	optimum	optimum	ADJ
fcis-31880	210	6	attainable	attainable	ADJ
fcis-31880	210	7	under	under	ADP
fcis-31880	210	8	the	the	DET
fcis-31880	210	9	given	give	VERB
fcis-31880	210	10	data	datum	NOUN
fcis-31880	210	11	and	and	CCONJ
fcis-31880	210	12	training	training	NOUN
fcis-31880	210	13	protocol	protocol	NOUN
fcis-31880	210	14	is	be	AUX
fcis-31880	210	15	reported	report	VERB
fcis-31880	210	16	in	in	ADP
fcis-31880	210	17	table	table	NOUN
fcis-31880	210	18	5	5	NUM
fcis-31880	210	19	,	,	PUNCT
fcis-31880	210	20	column	column	NOUN
fcis-31880	210	21	(	(	PUNCT
fcis-31880	210	22	2	2	NUM
fcis-31880	210	23	)	)	PUNCT
fcis-31880	210	24	.	.	PUNCT
fcis-31880	211	1	relative	relative	ADJ
fcis-31880	211	2	to	to	ADP
fcis-31880	211	3	the	the	DET
fcis-31880	211	4	baseline	baseline	PROPN
fcis-31880	211	5	model	model	NOUN
fcis-31880	211	6	,	,	PUNCT
fcis-31880	211	7	core	core	NOUN
fcis-31880	211	8	metrics	metric	NOUN
fcis-31880	211	9	rise	rise	VERB
fcis-31880	211	10	in	in	ADP
fcis-31880	211	11	tandem	tandem	PROPN
fcis-31880	211	12	.	.	PUNCT
fcis-31880	212	1	ap	ap	PROPN
fcis-31880	212	2	(	(	PUNCT
fcis-31880	212	3	pr	pr	NOUN
fcis-31880	212	4	-	-	PUNCT
fcis-31880	212	5	auc	auc	NOUN
fcis-31880	212	6	)	)	PUNCT
fcis-31880	212	7	increases	increase	NOUN
fcis-31880	212	8	from	from	ADP
fcis-31880	212	9	0.079	0.079	NUM
fcis-31880	212	10	to	to	ADP
fcis-31880	212	11	0.098	0.098	NUM
fcis-31880	212	12	(	(	PUNCT
fcis-31880	212	13	+24.05	+24.05	NOUN
fcis-31880	212	14	%	%	NOUN
fcis-31880	212	15	)	)	PUNCT
fcis-31880	212	16	,	,	PUNCT
fcis-31880	212	17	and	and	CCONJ
fcis-31880	212	18	roc	roc	NOUN
fcis-31880	212	19	-	-	PUNCT
fcis-31880	212	20	auc	auc	NOUN
fcis-31880	212	21	from	from	ADP
fcis-31880	212	22	0.620	0.620	NUM
fcis-31880	212	23	to	to	ADP
fcis-31880	212	24	0.653	0.653	NUM
fcis-31880	212	25	(	(	PUNCT
fcis-31880	212	26	+5.32	+5.32	PROPN
fcis-31880	212	27	%	%	NOUN
fcis-31880	212	28	)	)	PUNCT
fcis-31880	212	29	,	,	PUNCT
fcis-31880	212	30	indicating	indicate	VERB
fcis-31880	212	31	improved	improved	ADJ
fcis-31880	212	32	ability	ability	NOUN
fcis-31880	212	33	to	to	PART
fcis-31880	212	34	raise	raise	VERB
fcis-31880	212	35	recall	recall	NOUN
fcis-31880	212	36	while	while	SCONJ
fcis-31880	212	37	maintaining	maintain	VERB
fcis-31880	212	38	precision	precision	NOUN
fcis-31880	212	39	on	on	ADP
fcis-31880	212	40	the	the	DET
fcis-31880	212	41	scarce	scarce	ADJ
fcis-31880	212	42	positive	positive	ADJ
fcis-31880	212	43	class	class	NOUN
fcis-31880	212	44	and	and	CCONJ
fcis-31880	212	45	stronger	strong	ADJ
fcis-31880	212	46	separability	separability	NOUN
fcis-31880	212	47	across	across	ADP
fcis-31880	212	48	thresholds	threshold	NOUN
fcis-31880	212	49	.	.	PUNCT
fcis-31880	213	1	using	use	VERB
fcis-31880	213	2	“	"	PUNCT
fcis-31880	213	3	ap	ap	PROPN
fcis-31880	213	4	/	/	SYM
fcis-31880	213	5	baseline	baseline	NOUN
fcis-31880	213	6	incidence	incidence	NOUN
fcis-31880	213	7	”	"	PUNCT
fcis-31880	213	8	to	to	PART
fcis-31880	213	9	gauge	gauge	VERB
fcis-31880	213	10	tail	tail	NOUN
fcis-31880	213	11	improvement	improvement	NOUN
fcis-31880	213	12	,	,	PUNCT
fcis-31880	213	13	the	the	DET
fcis-31880	213	14	optimum	optimum	NOUN
fcis-31880	213	15	also	also	ADV
fcis-31880	213	16	dominates	dominate	VERB
fcis-31880	213	17	the	the	DET
fcis-31880	213	18	baseline	baseline	NOUN
fcis-31880	213	19	,	,	PUNCT
fcis-31880	213	20	implying	imply	VERB
fcis-31880	213	21	that	that	SCONJ
fcis-31880	213	22	with	with	SCONJ
fcis-31880	213	23	the	the	DET
fcis-31880	213	24	same	same	ADJ
fcis-31880	213	25	review	review	NOUN
fcis-31880	213	26	resources	resource	VERB
fcis-31880	213	27	more	more	ADV
fcis-31880	213	28	true	true	ADJ
fcis-31880	213	29	icd	icd	PROPN
fcis-31880	213	30	cases	case	NOUN
fcis-31880	213	31	are	be	AUX
fcis-31880	213	32	pushed	push	VERB
fcis-31880	213	33	toward	toward	ADP
fcis-31880	213	34	the	the	DET
fcis-31880	213	35	top	top	NOUN
fcis-31880	213	36	of	of	ADP
fcis-31880	213	37	the	the	DET
fcis-31880	213	38	list	list	NOUN
fcis-31880	213	39	.	.	PUNCT
fcis-31880	214	1	at	at	ADP
fcis-31880	214	2	the	the	DET
fcis-31880	214	3	fixed	fix	VERB
fcis-31880	214	4	threshold	threshold	NOUN
fcis-31880	214	5	of	of	ADP
fcis-31880	214	6	0.5	0.5	NUM
fcis-31880	214	7	,	,	PUNCT
fcis-31880	214	8	f1	f1	NOUN
fcis-31880	214	9	rises	rise	VERB
fcis-31880	214	10	to	to	ADP
fcis-31880	214	11	0.146	0.146	NUM
fcis-31880	214	12	(	(	PUNCT
fcis-31880	214	13	+9.77	+9.77	NUM
fcis-31880	214	14	%	%	NOUN
fcis-31880	214	15	)	)	PUNCT
fcis-31880	214	16	;	;	PUNCT
fcis-31880	214	17	precision	precision	NOUN
fcis-31880	214	18	to	to	ADP
fcis-31880	214	19	0.083	0.083	NUM
fcis-31880	214	20	(	(	PUNCT
fcis-31880	214	21	+9.21	+9.21	PROPN
fcis-31880	214	22	%	%	NOUN
fcis-31880	214	23	)	)	PUNCT
fcis-31880	214	24	;	;	PUNCT
fcis-31880	214	25	and	and	CCONJ
fcis-31880	214	26	recall	recall	VERB
fcis-31880	214	27	to	to	ADP
fcis-31880	214	28	0.590	0.590	NUM
fcis-31880	214	29	(	(	PUNCT
fcis-31880	214	30	+6.88	+6.88	NOUN
fcis-31880	214	31	%	%	NOUN
fcis-31880	214	32	)	)	PUNCT
fcis-31880	214	33	,	,	PUNCT
fcis-31880	214	34	delivering	deliver	VERB
fcis-31880	214	35	higher	high	ADJ
fcis-31880	214	36	coverage	coverage	NOUN
fcis-31880	214	37	and	and	CCONJ
fcis-31880	214	38	a	a	DET
fcis-31880	214	39	higher	high	ADJ
fcis-31880	214	40	hit	hit	NOUN
fcis-31880	214	41	rate	rate	NOUN
fcis-31880	214	42	without	without	ADP
fcis-31880	214	43	changing	change	VERB
fcis-31880	214	44	the	the	DET
fcis-31880	214	45	threshold	threshold	NOUN
fcis-31880	214	46	.	.	PUNCT
fcis-31880	215	1	compared	compare	VERB
fcis-31880	215	2	with	with	ADP
fcis-31880	215	3	the	the	DET
fcis-31880	215	4	ipo	ipo	NOUN
fcis-31880	215	5	-	-	PUNCT
fcis-31880	215	6	tuned	tune	VERB
fcis-31880	215	7	model	model	NOUN
fcis-31880	215	8	,	,	PUNCT
fcis-31880	215	9	gains	gain	NOUN
fcis-31880	215	10	are	be	AUX
fcis-31880	215	11	incremental	incremental	ADJ
fcis-31880	215	12	at	at	ADP
fcis-31880	215	13	the	the	DET
fcis-31880	215	14	ranking	ranking	ADJ
fcis-31880	215	15	level	level	NOUN
fcis-31880	215	16	:	:	PUNCT
fcis-31880	215	17	ap	ap	VERB
fcis-31880	215	18	from	from	ADP
fcis-31880	215	19	0.097	0.097	NUM
fcis-31880	215	20	to	to	ADP
fcis-31880	215	21	0.098	0.098	NUM
fcis-31880	215	22	(	(	PUNCT
fcis-31880	215	23	+1.03	+1.03	NUM
fcis-31880	215	24	%	%	NOUN
fcis-31880	215	25	)	)	PUNCT
fcis-31880	215	26	,	,	PUNCT
fcis-31880	215	27	and	and	CCONJ
fcis-31880	215	28	roc	roc	NOUN
fcis-31880	215	29	-	-	PUNCT
fcis-31880	215	30	auc	auc	NOUN
fcis-31880	215	31	from	from	ADP
fcis-31880	215	32	0.648	0.648	NUM
fcis-31880	215	33	to	to	ADP
fcis-31880	215	34	0.653	0.653	NUM
fcis-31880	215	35	(	(	PUNCT
fcis-31880	215	36	+0.77	+0.77	NOUN
fcis-31880	215	37	%	%	NOUN
fcis-31880	215	38	)	)	PUNCT
fcis-31880	215	39	.	.	PUNCT
fcis-31880	216	1	this	this	PRON
fcis-31880	216	2	suggests	suggest	VERB
fcis-31880	216	3	diminishing	diminish	VERB
fcis-31880	216	4	returns	return	NOUN
fcis-31880	216	5	after	after	ADP
fcis-31880	216	6	one	one	NUM
fcis-31880	216	7	effective	effective	ADJ
fcis-31880	216	8	round	round	NOUN
fcis-31880	216	9	of	of	ADP
fcis-31880	216	10	tuning	tuning	NOUN
fcis-31880	216	11	,	,	PUNCT
fcis-31880	216	12	with	with	SCONJ
fcis-31880	216	13	the	the	DET
fcis-31880	216	14	full	full	ADJ
fcis-31880	216	15	search	search	NOUN
fcis-31880	216	16	mainly	mainly	ADV
fcis-31880	216	17	refining	refine	VERB
fcis-31880	216	18	and	and	CCONJ
fcis-31880	216	19	smoothing	smooth	VERB
fcis-31880	216	20	the	the	DET
fcis-31880	216	21	decision	decision	NOUN
fcis-31880	216	22	boundary	boundary	NOUN
fcis-31880	216	23	.	.	PUNCT
fcis-31880	217	1	at	at	ADP
fcis-31880	217	2	the	the	DET
fcis-31880	217	3	fixed	fix	VERB
fcis-31880	217	4	threshold	threshold	NOUN
fcis-31880	217	5	of	of	ADP
fcis-31880	217	6	0.5	0.5	NUM
fcis-31880	217	7	,	,	PUNCT
fcis-31880	217	8	however	however	ADV
fcis-31880	217	9	,	,	PUNCT
fcis-31880	217	10	improvements	improvement	NOUN
fcis-31880	217	11	are	be	AUX
fcis-31880	217	12	more	more	ADV
fcis-31880	217	13	tangible	tangible	ADJ
fcis-31880	217	14	:	:	PUNCT
fcis-31880	217	15	f1	f1	NOUN
fcis-31880	217	16	from	from	ADP
fcis-31880	217	17	0.136	0.136	NUM
fcis-31880	217	18	to	to	ADP
fcis-31880	217	19	0.146	0.146	NUM
fcis-31880	217	20	(	(	PUNCT
fcis-31880	217	21	+7.35	+7.35	NOUN
fcis-31880	217	22	%	%	NOUN
fcis-31880	217	23	)	)	PUNCT
fcis-31880	217	24	,	,	PUNCT
fcis-31880	217	25	precision	precision	NOUN
fcis-31880	217	26	from	from	ADP
fcis-31880	217	27	0.077	0.077	NUM
fcis-31880	217	28	to	to	ADP
fcis-31880	217	29	0.083	0.083	NUM
fcis-31880	217	30	(	(	PUNCT
fcis-31880	217	31	+7.79	+7.79	NOUN
fcis-31880	217	32	%	%	NOUN
fcis-31880	217	33	)	)	PUNCT
fcis-31880	217	34	,	,	PUNCT
fcis-31880	217	35	and	and	CCONJ
fcis-31880	217	36	recall	recall	VERB
fcis-31880	217	37	from	from	ADP
fcis-31880	217	38	0.578	0.578	NUM
fcis-31880	217	39	to	to	ADP
fcis-31880	217	40	0.590	0.590	NUM
fcis-31880	217	41	(	(	PUNCT
fcis-31880	217	42	+2.08	+2.08	ADJ
fcis-31880	217	43	%	%	NOUN
fcis-31880	217	44	)	)	PUNCT
fcis-31880	217	45	,	,	PUNCT
fcis-31880	217	46	translating	translate	VERB
fcis-31880	217	47	ranking	ranking	NOUN
fcis-31880	217	48	gains	gain	NOUN
fcis-31880	217	49	into	into	ADP
fcis-31880	217	50	actionable	actionable	ADJ
fcis-31880	217	51	review	review	NOUN
fcis-31880	217	52	benefits	benefit	NOUN
fcis-31880	217	53	.	.	PUNCT
fcis-31880	218	1	37	37	NUM
fcis-31880	218	2	table	table	NOUN
fcis-31880	218	3	5	5	NUM
fcis-31880	218	4	.	.	PUNCT
fcis-31880	218	5	out	out	ADP
fcis-31880	218	6	-	-	PUNCT
fcis-31880	218	7	of	of	ADP
fcis-31880	218	8	-	-	PUNCT
fcis-31880	218	9	sample	sample	NOUN
fcis-31880	218	10	performance	performance	NOUN
fcis-31880	218	11	of	of	ADP
fcis-31880	218	12	the	the	DET
fcis-31880	218	13	full	full	ADJ
fcis-31880	218	14	-	-	PUNCT
fcis-31880	218	15	parameter	parameter	NOUN
fcis-31880	218	16	optimal	optimal	ADJ
fcis-31880	218	17	model	model	NOUN
fcis-31880	218	18	metric	metric	ADJ
fcis-31880	218	19	full	full	ADJ
fcis-31880	218	20	-	-	PUNCT
fcis-31880	218	21	parameter	parameter	NOUN
fcis-31880	218	22	optimal	optimal	ADJ
fcis-31880	218	23	model	model	NOUN
fcis-31880	218	24	vs.	vs.	ADP
fcis-31880	218	25	baseline	baseline	PROPN
fcis-31880	218	26	vs.	vs.	ADP
fcis-31880	218	27	ipo	ipo	NOUN
fcis-31880	218	28	-	-	PUNCT
fcis-31880	218	29	tuned	tune	VERB
fcis-31880	218	30	ap	ap	PROPN
fcis-31880	218	31	(	(	PUNCT
fcis-31880	218	32	pr	pr	NOUN
fcis-31880	218	33	-	-	PUNCT
fcis-31880	218	34	auc	auc	NOUN
fcis-31880	218	35	)	)	PUNCT
fcis-31880	218	36	0.098	0.098	NUM
fcis-31880	218	37	24.05	24.05	NUM
fcis-31880	218	38	%	%	NOUN
fcis-31880	218	39	1.03	1.03	NUM
fcis-31880	218	40	%	%	NOUN
fcis-31880	218	41	roc	roc	NOUN
fcis-31880	218	42	-	-	PUNCT
fcis-31880	218	43	auc	auc	NOUN
fcis-31880	218	44	0.653	0.653	NUM
fcis-31880	218	45	5.32	5.32	NUM
fcis-31880	218	46	%	%	NOUN
fcis-31880	218	47	0.77	0.77	NUM
fcis-31880	218	48	%	%	NOUN
fcis-31880	218	49	f1	f1	NOUN
fcis-31880	218	50	@	@	ADP
fcis-31880	218	51	0.5	0.5	NUM
fcis-31880	218	52	0.146	0.146	NUM
fcis-31880	218	53	9.77	9.77	NUM
fcis-31880	218	54	%	%	NOUN
fcis-31880	218	55	7.35	7.35	NUM
fcis-31880	218	56	%	%	NOUN
fcis-31880	218	57	precision	precision	NOUN
fcis-31880	218	58	@	@	ADP
fcis-31880	218	59	0.5	0.5	NUM
fcis-31880	218	60	0.083	0.083	NUM
fcis-31880	218	61	9.21	9.21	NUM
fcis-31880	218	62	%	%	NOUN
fcis-31880	218	63	7.79	7.79	NUM
fcis-31880	218	64	%	%	NOUN
fcis-31880	218	65	recall	recall	NOUN
fcis-31880	218	66	@	@	ADP
fcis-31880	218	67	0.5	0.5	NUM
fcis-31880	218	68	0.590	0.590	NUM
fcis-31880	218	69	6.88	6.88	NUM
fcis-31880	218	70	%	%	NOUN
fcis-31880	218	71	2.08	2.08	NUM
fcis-31880	218	72	%	%	NOUN
fcis-31880	218	73	6.3	6.3	NUM
fcis-31880	218	74	.	.	PUNCT
fcis-31880	219	1	variable	variable	ADJ
fcis-31880	219	2	importance	importance	NOUN
fcis-31880	219	3	and	and	CCONJ
fcis-31880	219	4	relative	relative	ADJ
fcis-31880	219	5	contribution	contribution	NOUN
fcis-31880	219	6	table	table	NOUN
fcis-31880	219	7	6	6	NUM
fcis-31880	219	8	shows	show	VERB
fcis-31880	219	9	that	that	SCONJ
fcis-31880	219	10	property	property	NOUN
fcis-31880	219	11	,	,	PUNCT
fcis-31880	219	12	plant	plant	NOUN
fcis-31880	219	13	and	and	CCONJ
fcis-31880	219	14	equipment	equipment	NOUN
fcis-31880	219	15	(	(	PUNCT
fcis-31880	219	16	ppe	ppe	PROPN
fcis-31880	219	17	)	)	PUNCT
fcis-31880	219	18	and	and	CCONJ
fcis-31880	219	19	profitability	profitability	NOUN
fcis-31880	219	20	measures	measure	NOUN
fcis-31880	219	21	(	(	PUNCT
fcis-31880	219	22	roa	roa	NOUN
fcis-31880	219	23	,	,	PUNCT
fcis-31880	219	24	opm	opm	PROPN
fcis-31880	219	25	)	)	PUNCT
fcis-31880	219	26	consistently	consistently	ADV
fcis-31880	219	27	rank	rank	VERB
fcis-31880	219	28	near	near	ADP
fcis-31880	219	29	the	the	DET
fcis-31880	219	30	top	top	NOUN
fcis-31880	219	31	across	across	ADP
fcis-31880	219	32	all	all	DET
fcis-31880	219	33	three	three	NUM
fcis-31880	219	34	models	model	NOUN
fcis-31880	219	35	.	.	PUNCT
fcis-31880	220	1	for	for	ADP
fcis-31880	220	2	ppe	ppe	PROPN
fcis-31880	220	3	,	,	PUNCT
fcis-31880	220	4	the	the	DET
fcis-31880	220	5	change	change	NOUN
fcis-31880	220	6	in	in	ADP
fcis-31880	220	7	average	average	ADJ
fcis-31880	220	8	precision	precision	NOUN
fcis-31880	220	9	(	(	PUNCT
fcis-31880	220	10	δap	δap	NOUN
fcis-31880	220	11	)	)	PUNCT
fcis-31880	220	12	is	be	AUX
fcis-31880	220	13	0.011	0.011	NUM
fcis-31880	220	14	(	(	PUNCT
fcis-31880	220	15	14.13	14.13	NUM
fcis-31880	220	16	%	%	NOUN
fcis-31880	220	17	)	)	PUNCT
fcis-31880	220	18	in	in	ADP
fcis-31880	220	19	the	the	DET
fcis-31880	220	20	baseline	baseline	NOUN
fcis-31880	220	21	model	model	NOUN
fcis-31880	220	22	,	,	PUNCT
fcis-31880	220	23	0.018	0.018	NUM
fcis-31880	220	24	(	(	PUNCT
fcis-31880	220	25	18.08	18.08	NUM
fcis-31880	220	26	%	%	NOUN
fcis-31880	220	27	)	)	PUNCT
fcis-31880	220	28	in	in	ADP
fcis-31880	220	29	the	the	DET
fcis-31880	220	30	ipo	ipo	NOUN
fcis-31880	220	31	-	-	PUNCT
fcis-31880	220	32	tuned	tune	VERB
fcis-31880	220	33	model	model	NOUN
fcis-31880	220	34	,	,	PUNCT
fcis-31880	220	35	and	and	CCONJ
fcis-31880	220	36	0.012	0.012	NUM
fcis-31880	220	37	(	(	PUNCT
fcis-31880	220	38	12.38	12.38	NUM
fcis-31880	220	39	%	%	NOUN
fcis-31880	220	40	)	)	PUNCT
fcis-31880	220	41	in	in	ADP
fcis-31880	220	42	the	the	DET
fcis-31880	220	43	full	full	ADJ
fcis-31880	220	44	-	-	PUNCT
fcis-31880	220	45	parameter	parameter	NOUN
fcis-31880	220	46	model	model	NOUN
fcis-31880	220	47	.	.	PUNCT
fcis-31880	221	1	roa	roa	PROPN
fcis-31880	221	2	exhibits	exhibit	VERB
fcis-31880	221	3	a	a	DET
fcis-31880	221	4	similar	similar	ADJ
fcis-31880	221	5	pattern	pattern	NOUN
fcis-31880	221	6	,	,	PUNCT
fcis-31880	221	7	with	with	ADP
fcis-31880	221	8	relative	relative	ADJ
fcis-31880	221	9	contributions	contribution	NOUN
fcis-31880	221	10	of	of	ADP
fcis-31880	221	11	11.24	11.24	NUM
fcis-31880	221	12	%	%	NOUN
fcis-31880	221	13	(	(	PUNCT
fcis-31880	221	14	baseline	baseline	NOUN
fcis-31880	221	15	)	)	PUNCT
fcis-31880	221	16	,	,	PUNCT
fcis-31880	221	17	15.52	15.52	NUM
fcis-31880	221	18	%	%	NOUN
fcis-31880	221	19	(	(	PUNCT
fcis-31880	221	20	ipo	ipo	NOUN
fcis-31880	221	21	-	-	PUNCT
fcis-31880	221	22	tuned	tune	VERB
fcis-31880	221	23	)	)	PUNCT
fcis-31880	221	24	,	,	PUNCT
fcis-31880	221	25	and	and	CCONJ
fcis-31880	221	26	11.70	11.70	NUM
fcis-31880	221	27	%	%	NOUN
fcis-31880	221	28	(	(	PUNCT
fcis-31880	221	29	full	full	ADJ
fcis-31880	221	30	-	-	PUNCT
fcis-31880	221	31	parameter	parameter	NOUN
fcis-31880	221	32	)	)	PUNCT
fcis-31880	221	33	,	,	PUNCT
fcis-31880	221	34	indicating	indicate	VERB
fcis-31880	221	35	that	that	SCONJ
fcis-31880	221	36	asset	asset	NOUN
fcis-31880	221	37	structure	structure	NOUN
fcis-31880	221	38	and	and	CCONJ
fcis-31880	221	39	earnings	earning	NOUN
fcis-31880	221	40	quality	quality	NOUN
fcis-31880	221	41	provide	provide	VERB
fcis-31880	221	42	stable	stable	ADJ
fcis-31880	221	43	ordering	ordering	NOUN
fcis-31880	221	44	power	power	NOUN
fcis-31880	221	45	for	for	ADP
fcis-31880	221	46	identifying	identify	VERB
fcis-31880	221	47	icd	icd	PROPN
fcis-31880	221	48	risk	risk	NOUN
fcis-31880	221	49	.	.	PUNCT
fcis-31880	222	1	opm	opm	PROPN
fcis-31880	222	2	also	also	ADV
fcis-31880	222	3	peaks	peak	VERB
fcis-31880	222	4	in	in	ADP
fcis-31880	222	5	the	the	DET
fcis-31880	222	6	ipo	ipo	NOUN
fcis-31880	222	7	-	-	PUNCT
fcis-31880	222	8	tuned	tune	VERB
fcis-31880	222	9	configuration	configuration	NOUN
fcis-31880	222	10	at	at	ADP
fcis-31880	222	11	0.011	0.011	NUM
fcis-31880	222	12	(	(	PUNCT
fcis-31880	222	13	11.20	11.20	NUM
fcis-31880	222	14	%	%	NOUN
fcis-31880	222	15	)	)	PUNCT
fcis-31880	222	16	,	,	PUNCT
fcis-31880	222	17	exceeding	exceed	VERB
fcis-31880	222	18	the	the	DET
fcis-31880	222	19	baseline	baseline	NOUN
fcis-31880	222	20	’s	’s	PART
fcis-31880	222	21	0.007	0.007	NUM
fcis-31880	222	22	(	(	PUNCT
fcis-31880	222	23	9.22	9.22	NUM
fcis-31880	222	24	%	%	NOUN
fcis-31880	222	25	)	)	PUNCT
fcis-31880	222	26	and	and	CCONJ
fcis-31880	222	27	the	the	DET
fcis-31880	222	28	full	full	ADJ
fcis-31880	222	29	-	-	PUNCT
fcis-31880	222	30	parameter	parameter	NOUN
fcis-31880	222	31	model	model	NOUN
fcis-31880	222	32	’s	’s	PART
fcis-31880	222	33	0.007	0.007	NUM
fcis-31880	222	34	(	(	PUNCT
fcis-31880	222	35	6.93	6.93	NUM
fcis-31880	222	36	%	%	NOUN
fcis-31880	222	37	)	)	PUNCT
fcis-31880	222	38	.	.	PUNCT
fcis-31880	223	1	liquidity	liquidity	NOUN
fcis-31880	223	2	and	and	CCONJ
fcis-31880	223	3	leverage	leverage	NOUN
fcis-31880	223	4	display	display	NOUN
fcis-31880	223	5	model	model	NOUN
fcis-31880	223	6	-	-	PUNCT
fcis-31880	223	7	specific	specific	ADJ
fcis-31880	223	8	patterns	pattern	NOUN
fcis-31880	223	9	.	.	PUNCT
fcis-31880	224	1	qr	qr	PROPN
fcis-31880	224	2	is	be	AUX
fcis-31880	224	3	broadly	broadly	ADV
fcis-31880	224	4	comparable	comparable	ADJ
fcis-31880	224	5	across	across	ADP
fcis-31880	224	6	models	model	NOUN
fcis-31880	224	7	:	:	PUNCT
fcis-31880	224	8	0.007	0.007	NUM
fcis-31880	224	9	(	(	PUNCT
fcis-31880	224	10	8.64	8.64	NUM
fcis-31880	224	11	%	%	NOUN
fcis-31880	224	12	)	)	PUNCT
fcis-31880	224	13	in	in	ADP
fcis-31880	224	14	the	the	DET
fcis-31880	224	15	baseline	baseline	NOUN
fcis-31880	224	16	,	,	PUNCT
fcis-31880	224	17	0.007	0.007	NUM
fcis-31880	224	18	(	(	PUNCT
fcis-31880	224	19	7.55	7.55	NUM
fcis-31880	224	20	%	%	NOUN
fcis-31880	224	21	)	)	PUNCT
fcis-31880	224	22	in	in	ADP
fcis-31880	224	23	the	the	DET
fcis-31880	224	24	ipo	ipo	NOUN
fcis-31880	224	25	-	-	PUNCT
fcis-31880	224	26	tuned	tune	VERB
fcis-31880	224	27	model	model	NOUN
fcis-31880	224	28	,	,	PUNCT
fcis-31880	224	29	and	and	CCONJ
fcis-31880	224	30	0.006	0.006	NUM
fcis-31880	224	31	(	(	PUNCT
fcis-31880	224	32	6.35	6.35	NUM
fcis-31880	224	33	%	%	NOUN
fcis-31880	224	34	)	)	PUNCT
fcis-31880	224	35	in	in	ADP
fcis-31880	224	36	the	the	DET
fcis-31880	224	37	full	full	ADJ
fcis-31880	224	38	-	-	PUNCT
fcis-31880	224	39	parameter	parameter	NOUN
fcis-31880	224	40	model	model	NOUN
fcis-31880	224	41	.	.	PUNCT
fcis-31880	225	1	ltde	ltde	PROPN
fcis-31880	225	2	is	be	AUX
fcis-31880	225	3	highest	high	ADJ
fcis-31880	225	4	under	under	ADP
fcis-31880	225	5	ipo	ipo	NOUN
fcis-31880	225	6	tuning	tuning	NOUN
fcis-31880	225	7	at	at	ADP
fcis-31880	225	8	0.007	0.007	NUM
fcis-31880	225	9	(	(	PUNCT
fcis-31880	225	10	6.84	6.84	NUM
fcis-31880	225	11	%	%	NOUN
fcis-31880	225	12	)	)	PUNCT
fcis-31880	225	13	,	,	PUNCT
fcis-31880	225	14	versus	versus	ADP
fcis-31880	225	15	0.005	0.005	NUM
fcis-31880	225	16	(	(	PUNCT
fcis-31880	225	17	5.91	5.91	NUM
fcis-31880	225	18	%	%	NOUN
fcis-31880	225	19	)	)	PUNCT
fcis-31880	225	20	in	in	ADP
fcis-31880	225	21	the	the	DET
fcis-31880	225	22	baseline	baseline	NOUN
fcis-31880	225	23	and	and	CCONJ
fcis-31880	225	24	0.005	0.005	NUM
fcis-31880	225	25	(	(	PUNCT
fcis-31880	225	26	5.36	5.36	NUM
fcis-31880	225	27	%	%	NOUN
fcis-31880	225	28	)	)	PUNCT
fcis-31880	225	29	in	in	ADP
fcis-31880	225	30	the	the	DET
fcis-31880	225	31	full	full	ADJ
fcis-31880	225	32	-	-	PUNCT
fcis-31880	225	33	parameter	parameter	NOUN
fcis-31880	225	34	model	model	NOUN
fcis-31880	225	35	.	.	PUNCT
fcis-31880	226	1	size	size	NOUN
fcis-31880	226	2	and	and	CCONJ
fcis-31880	226	3	short	short	ADJ
fcis-31880	226	4	-	-	PUNCT
fcis-31880	226	5	term	term	NOUN
fcis-31880	226	6	pressure	pressure	NOUN
fcis-31880	226	7	also	also	ADV
fcis-31880	226	8	diverge	diverge	VERB
fcis-31880	226	9	by	by	ADP
fcis-31880	226	10	model	model	NOUN
fcis-31880	226	11	:	:	PUNCT
fcis-31880	226	12	ln_ta	ln_ta	NOUN
fcis-31880	226	13	registers	register	VERB
fcis-31880	226	14	0.009	0.009	NUM
fcis-31880	226	15	(	(	PUNCT
fcis-31880	226	16	9.39	9.39	NUM
fcis-31880	226	17	%	%	NOUN
fcis-31880	226	18	)	)	PUNCT
fcis-31880	226	19	in	in	ADP
fcis-31880	226	20	the	the	DET
fcis-31880	226	21	ipo	ipo	NOUN
fcis-31880	226	22	-	-	PUNCT
fcis-31880	226	23	tuned	tune	VERB
fcis-31880	226	24	model	model	NOUN
fcis-31880	226	25	,	,	PUNCT
fcis-31880	226	26	compared	compare	VERB
fcis-31880	226	27	with	with	ADP
fcis-31880	226	28	0.002	0.002	NUM
fcis-31880	226	29	(	(	PUNCT
fcis-31880	226	30	3.15	3.15	NUM
fcis-31880	226	31	%	%	NOUN
fcis-31880	226	32	)	)	PUNCT
fcis-31880	226	33	in	in	ADP
fcis-31880	226	34	the	the	DET
fcis-31880	226	35	baseline	baseline	NOUN
fcis-31880	226	36	and	and	CCONJ
fcis-31880	226	37	0.005	0.005	NUM
fcis-31880	226	38	(	(	PUNCT
fcis-31880	226	39	5.29	5.29	NUM
fcis-31880	226	40	%	%	NOUN
fcis-31880	226	41	)	)	PUNCT
fcis-31880	226	42	in	in	ADP
fcis-31880	226	43	the	the	DET
fcis-31880	226	44	full	full	ADJ
fcis-31880	226	45	-	-	PUNCT
fcis-31880	226	46	parameter	parameter	NOUN
fcis-31880	226	47	model	model	NOUN
fcis-31880	226	48	;	;	PUNCT
fcis-31880	226	49	cl	cl	NOUN
fcis-31880	226	50	is	be	AUX
fcis-31880	226	51	more	more	ADV
fcis-31880	226	52	pronounced	pronounce	VERB
fcis-31880	226	53	only	only	ADV
fcis-31880	226	54	in	in	ADP
fcis-31880	226	55	the	the	DET
fcis-31880	226	56	fullparameter	fullparameter	NOUN
fcis-31880	226	57	model	model	NOUN
fcis-31880	226	58	at	at	ADP
fcis-31880	226	59	0.003	0.003	NUM
fcis-31880	226	60	(	(	PUNCT
fcis-31880	226	61	2.91	2.91	NUM
fcis-31880	226	62	%	%	NOUN
fcis-31880	226	63	)	)	PUNCT
fcis-31880	226	64	,	,	PUNCT
fcis-31880	226	65	remaining	remain	VERB
fcis-31880	226	66	negligible	negligible	ADJ
fcis-31880	226	67	in	in	ADP
fcis-31880	226	68	the	the	DET
fcis-31880	226	69	baseline	baseline	NOUN
fcis-31880	226	70	(	(	PUNCT
fcis-31880	226	71	0.00	0.00	NUM
fcis-31880	226	72	%	%	NOUN
fcis-31880	226	73	)	)	PUNCT
fcis-31880	226	74	and	and	CCONJ
fcis-31880	226	75	modest	modest	ADJ
fcis-31880	226	76	in	in	ADP
fcis-31880	226	77	the	the	DET
fcis-31880	226	78	ipo	ipo	NOUN
fcis-31880	226	79	-	-	PUNCT
fcis-31880	226	80	tuned	tune	VERB
fcis-31880	226	81	model	model	NOUN
fcis-31880	226	82	(	(	PUNCT
fcis-31880	226	83	0.001	0.001	NUM
fcis-31880	226	84	,	,	PUNCT
fcis-31880	226	85	1.40	1.40	NUM
fcis-31880	226	86	%	%	NOUN
fcis-31880	226	87	)	)	PUNCT
fcis-31880	226	88	.	.	PUNCT
fcis-31880	227	1	for	for	ADP
fcis-31880	227	2	cash	cash	NOUN
fcis-31880	227	3	quality	quality	NOUN
fcis-31880	227	4	,	,	PUNCT
fcis-31880	227	5	cfo_ta	cfo_ta	NOUN
fcis-31880	227	6	contributes	contribute	VERB
fcis-31880	227	7	0.006	0.006	NUM
fcis-31880	227	8	(	(	PUNCT
fcis-31880	227	9	6.57	6.57	NUM
fcis-31880	227	10	%	%	NOUN
fcis-31880	227	11	)	)	PUNCT
fcis-31880	227	12	in	in	ADP
fcis-31880	227	13	the	the	DET
fcis-31880	227	14	ipo	ipo	NOUN
fcis-31880	227	15	-	-	PUNCT
fcis-31880	227	16	tuned	tune	VERB
fcis-31880	227	17	model	model	NOUN
fcis-31880	227	18	and	and	CCONJ
fcis-31880	227	19	0.005	0.005	NUM
fcis-31880	227	20	(	(	PUNCT
fcis-31880	227	21	5.77	5.77	NUM
fcis-31880	227	22	%	%	NOUN
fcis-31880	227	23	)	)	PUNCT
fcis-31880	227	24	in	in	ADP
fcis-31880	227	25	the	the	DET
fcis-31880	227	26	baseline	baseline	NOUN
fcis-31880	227	27	,	,	PUNCT
fcis-31880	227	28	but	but	CCONJ
fcis-31880	227	29	attenuates	attenuate	NOUN
fcis-31880	227	30	to	to	ADP
fcis-31880	227	31	0.003	0.003	NUM
fcis-31880	227	32	(	(	PUNCT
fcis-31880	227	33	2.78	2.78	NUM
fcis-31880	227	34	%	%	NOUN
fcis-31880	227	35	)	)	PUNCT
fcis-31880	227	36	in	in	ADP
fcis-31880	227	37	the	the	DET
fcis-31880	227	38	full	full	ADJ
fcis-31880	227	39	-	-	PUNCT
fcis-31880	227	40	parameter	parameter	NOUN
fcis-31880	227	41	model	model	NOUN
fcis-31880	227	42	,	,	PUNCT
fcis-31880	227	43	suggesting	suggest	VERB
fcis-31880	227	44	that	that	SCONJ
fcis-31880	227	45	the	the	DET
fcis-31880	227	46	full	full	ADJ
fcis-31880	227	47	search	search	NOUN
fcis-31880	227	48	diffuses	diffuse	VERB
fcis-31880	227	49	importance	importance	NOUN
fcis-31880	227	50	away	away	ADV
fcis-31880	227	51	from	from	ADP
fcis-31880	227	52	cash	cash	NOUN
fcis-31880	227	53	-	-	PUNCT
fcis-31880	227	54	flow	flow	NOUN
fcis-31880	227	55	signals	signal	NOUN
fcis-31880	227	56	toward	toward	ADP
fcis-31880	227	57	a	a	DET
fcis-31880	227	58	broader	broad	ADJ
fcis-31880	227	59	mix	mix	NOUN
fcis-31880	227	60	spanning	span	VERB
fcis-31880	227	61	liquidity	liquidity	NOUN
fcis-31880	227	62	,	,	PUNCT
fcis-31880	227	63	size	size	NOUN
fcis-31880	227	64	,	,	PUNCT
fcis-31880	227	65	and	and	CCONJ
fcis-31880	227	66	leverage	leverage	NOUN
fcis-31880	227	67	.	.	PUNCT
fcis-31880	228	1	de	de	PROPN
fcis-31880	228	2	similarly	similarly	ADV
fcis-31880	228	3	rises	rise	VERB
fcis-31880	228	4	under	under	ADP
fcis-31880	228	5	ipo	ipo	NOUN
fcis-31880	228	6	tuning	tuning	NOUN
fcis-31880	228	7	,	,	PUNCT
fcis-31880	228	8	at	at	ADP
fcis-31880	228	9	0.005	0.005	NUM
fcis-31880	228	10	(	(	PUNCT
fcis-31880	228	11	5.39	5.39	NUM
fcis-31880	228	12	%	%	NOUN
fcis-31880	228	13	)	)	PUNCT
fcis-31880	228	14	,	,	PUNCT
fcis-31880	228	15	relative	relative	ADJ
fcis-31880	228	16	to	to	ADP
fcis-31880	228	17	the	the	DET
fcis-31880	228	18	baseline	baseline	ADJ
fcis-31880	228	19	and	and	CCONJ
fcis-31880	228	20	full	full	ADJ
fcis-31880	228	21	-	-	PUNCT
fcis-31880	228	22	parameter	parameter	NOUN
fcis-31880	228	23	settings	setting	NOUN
fcis-31880	228	24	(	(	PUNCT
fcis-31880	228	25	both	both	DET
fcis-31880	228	26	0.002	0.002	NUM
fcis-31880	228	27	;	;	PUNCT
fcis-31880	228	28	2.08	2.08	NUM
fcis-31880	228	29	%	%	NOUN
fcis-31880	228	30	and	and	CCONJ
fcis-31880	228	31	2.24	2.24	NUM
fcis-31880	228	32	%	%	NOUN
fcis-31880	228	33	,	,	PUNCT
fcis-31880	228	34	respectively	respectively	ADV
fcis-31880	228	35	)	)	PUNCT
fcis-31880	228	36	,	,	PUNCT
fcis-31880	228	37	while	while	SCONJ
fcis-31880	228	38	ln_rev	ln_rev	PROPN
fcis-31880	228	39	remains	remain	VERB
fcis-31880	228	40	minor	minor	ADJ
fcis-31880	228	41	across	across	ADP
fcis-31880	228	42	models	model	NOUN
fcis-31880	228	43	(	(	PUNCT
fcis-31880	228	44	0.00	0.00	NUM
fcis-31880	228	45	%	%	NOUN
fcis-31880	228	46	,	,	PUNCT
fcis-31880	228	47	1.24	1.24	NUM
fcis-31880	228	48	%	%	NOUN
fcis-31880	228	49	,	,	PUNCT
fcis-31880	228	50	and	and	CCONJ
fcis-31880	228	51	2.21	2.21	NUM
fcis-31880	228	52	%	%	NOUN
fcis-31880	228	53	)	)	PUNCT
fcis-31880	228	54	.	.	PUNCT
fcis-31880	229	1	overall	overall	ADV
fcis-31880	229	2	,	,	PUNCT
fcis-31880	229	3	the	the	DET
fcis-31880	229	4	ipo	ipo	NOUN
fcis-31880	229	5	-	-	PUNCT
fcis-31880	229	6	tuned	tune	VERB
fcis-31880	229	7	configuration	configuration	NOUN
fcis-31880	229	8	concentrates	concentrate	VERB
fcis-31880	229	9	weight	weight	NOUN
fcis-31880	229	10	on	on	ADP
fcis-31880	229	11	ppe	ppe	PROPN
fcis-31880	229	12	,	,	PUNCT
fcis-31880	229	13	roa	roa	PROPN
fcis-31880	229	14	,	,	PUNCT
fcis-31880	229	15	opm	opm	PROPN
fcis-31880	229	16	,	,	PUNCT
fcis-31880	229	17	and	and	CCONJ
fcis-31880	229	18	firm	firm	ADJ
fcis-31880	229	19	size	size	NOUN
fcis-31880	229	20	,	,	PUNCT
fcis-31880	229	21	whereas	whereas	SCONJ
fcis-31880	229	22	the	the	DET
fcis-31880	229	23	fullparameter	fullparameter	NOUN
fcis-31880	229	24	model	model	NOUN
fcis-31880	229	25	distributes	distribute	VERB
fcis-31880	229	26	contributions	contribution	NOUN
fcis-31880	229	27	more	more	ADV
fcis-31880	229	28	evenly	evenly	ADV
fcis-31880	229	29	across	across	ADP
fcis-31880	229	30	core	core	NOUN
fcis-31880	229	31	features	feature	NOUN
fcis-31880	229	32	(	(	PUNCT
fcis-31880	229	33	for	for	ADP
fcis-31880	229	34	example	example	NOUN
fcis-31880	229	35	,	,	PUNCT
fcis-31880	229	36	higher	high	ADJ
fcis-31880	229	37	cl	cl	NOUN
fcis-31880	229	38	and	and	CCONJ
fcis-31880	229	39	mid	mid	ADJ
fcis-31880	229	40	-	-	NOUN
fcis-31880	229	41	range	range	ADJ
fcis-31880	229	42	ln_ta	ln_ta	NOUN
fcis-31880	229	43	and	and	CCONJ
fcis-31880	229	44	ltde	ltde	NOUN
fcis-31880	229	45	)	)	PUNCT
fcis-31880	229	46	,	,	PUNCT
fcis-31880	229	47	reflecting	reflect	VERB
fcis-31880	229	48	different	different	ADJ
fcis-31880	229	49	emphasis	emphasis	NOUN
fcis-31880	229	50	rather	rather	ADV
fcis-31880	229	51	than	than	ADP
fcis-31880	229	52	a	a	DET
fcis-31880	229	53	uniform	uniform	ADJ
fcis-31880	229	54	uplift	uplift	NOUN
fcis-31880	229	55	of	of	ADP
fcis-31880	229	56	any	any	DET
fcis-31880	229	57	single	single	ADJ
fcis-31880	229	58	variable	variable	NOUN
fcis-31880	229	59	.	.	PUNCT
fcis-31880	230	1	table	table	NOUN
fcis-31880	230	2	6	6	NUM
fcis-31880	230	3	.	.	PUNCT
fcis-31880	230	4	variable	variable	ADJ
fcis-31880	230	5	importance	importance	NOUN
fcis-31880	230	6	and	and	CCONJ
fcis-31880	230	7	relative	relative	ADJ
fcis-31880	230	8	contribution	contribution	NOUN
fcis-31880	230	9	(	(	PUNCT
fcis-31880	230	10	top	top	ADJ
fcis-31880	230	11	10	10	NUM
fcis-31880	230	12	)	)	PUNCT
fcis-31880	230	13	variable	variable	ADJ
fcis-31880	230	14	baseline	baseline	PROPN
fcis-31880	230	15	model	model	PROPN
fcis-31880	230	16	ipo	ipo	NOUN
fcis-31880	230	17	-	-	PUNCT
fcis-31880	230	18	tuned	tune	VERB
fcis-31880	230	19	model	model	NOUN
fcis-31880	230	20	full	full	ADJ
fcis-31880	230	21	-	-	PUNCT
fcis-31880	230	22	parameter	parameter	NOUN
fcis-31880	230	23	optimal	optimal	ADJ
fcis-31880	230	24	model	model	NOUN
fcis-31880	230	25	δap	δap	NOUN
fcis-31880	230	26	δap	δap	NOUN
fcis-31880	230	27	/	/	SYM
fcis-31880	230	28	ap	ap	PROPN
fcis-31880	230	29	δap	δap	NOUN
fcis-31880	230	30	δap	δap	NOUN
fcis-31880	230	31	/	/	SYM
fcis-31880	230	32	ap	ap	PROPN
fcis-31880	230	33	δap	δap	NOUN
fcis-31880	230	34	δap	δap	PROPN
fcis-31880	230	35	/	/	SYM
fcis-31880	230	36	ap	ap	PROPN
fcis-31880	230	37	ppe	ppe	PROPN
fcis-31880	230	38	0.011	0.011	NUM
fcis-31880	230	39	14.13	14.13	NUM
fcis-31880	230	40	%	%	NOUN
fcis-31880	230	41	0.018	0.018	NUM
fcis-31880	230	42	18.08	18.08	NUM
fcis-31880	230	43	%	%	NOUN
fcis-31880	230	44	0.012	0.012	NUM
fcis-31880	230	45	12.38	12.38	NUM
fcis-31880	230	46	%	%	NOUN
fcis-31880	230	47	roa	roa	PROPN
fcis-31880	230	48	0.009	0.009	NUM
fcis-31880	230	49	11.24	11.24	NUM
fcis-31880	230	50	%	%	NOUN
fcis-31880	230	51	0.015	0.015	NUM
fcis-31880	230	52	15.52	15.52	NUM
fcis-31880	230	53	%	%	NOUN
fcis-31880	230	54	0.011	0.011	NUM
fcis-31880	230	55	11.70	11.70	NUM
fcis-31880	230	56	%	%	NOUN
fcis-31880	230	57	opm	opm	PROPN
fcis-31880	230	58	0.007	0.007	NUM
fcis-31880	230	59	9.22	9.22	NUM
fcis-31880	230	60	%	%	NOUN
fcis-31880	230	61	0.011	0.011	NUM
fcis-31880	230	62	11.20	11.20	NUM
fcis-31880	230	63	%	%	NOUN
fcis-31880	230	64	0.007	0.007	NUM
fcis-31880	230	65	6.93	6.93	NUM
fcis-31880	230	66	%	%	NOUN
fcis-31880	230	67	qr	qr	NOUN
fcis-31880	230	68	0.007	0.007	NUM
fcis-31880	230	69	8.64	8.64	NUM
fcis-31880	230	70	%	%	NOUN
fcis-31880	230	71	0.007	0.007	NUM
fcis-31880	230	72	7.55	7.55	NUM
fcis-31880	230	73	%	%	NOUN
fcis-31880	230	74	0.006	0.006	NUM
fcis-31880	230	75	6.35	6.35	NUM
fcis-31880	230	76	%	%	NOUN
fcis-31880	230	77	ltde	ltde	NOUN
fcis-31880	230	78	0.005	0.005	NUM
fcis-31880	230	79	5.91	5.91	NUM
fcis-31880	230	80	%	%	NOUN
fcis-31880	230	81	0.007	0.007	NUM
fcis-31880	230	82	6.84	6.84	NUM
fcis-31880	230	83	%	%	NOUN
fcis-31880	230	84	0.005	0.005	NUM
fcis-31880	230	85	5.36	5.36	NUM
fcis-31880	230	86	%	%	NOUN
fcis-31880	230	87	ln_ta	ln_ta	NOUN
fcis-31880	230	88	0.002	0.002	NUM
fcis-31880	230	89	3.15	3.15	NUM
fcis-31880	230	90	%	%	NOUN
fcis-31880	230	91	0.009	0.009	NUM
fcis-31880	230	92	9.39	9.39	NUM
fcis-31880	230	93	%	%	NOUN
fcis-31880	230	94	0.005	0.005	NUM
fcis-31880	230	95	5.29	5.29	NUM
fcis-31880	230	96	%	%	NOUN
fcis-31880	230	97	cl	cl	NOUN
fcis-31880	230	98	0.000	0.000	NUM
fcis-31880	230	99	0.00	0.00	NUM
fcis-31880	230	100	%	%	NOUN
fcis-31880	230	101	0.001	0.001	NUM
fcis-31880	230	102	1.40	1.40	NUM
fcis-31880	230	103	%	%	NOUN
fcis-31880	230	104	0.003	0.003	NUM
fcis-31880	230	105	2.91	2.91	NUM
fcis-31880	230	106	%	%	NOUN
fcis-31880	230	107	cfo_ta	cfo_ta	NOUN
fcis-31880	230	108	0.005	0.005	NUM
fcis-31880	230	109	5.77	5.77	NUM
fcis-31880	230	110	%	%	NOUN
fcis-31880	230	111	0.006	0.006	NUM
fcis-31880	230	112	6.57	6.57	NUM
fcis-31880	230	113	%	%	NOUN
fcis-31880	230	114	0.003	0.003	NUM
fcis-31880	230	115	2.78	2.78	NUM
fcis-31880	230	116	%	%	NOUN
fcis-31880	230	117	de	de	ADP
fcis-31880	230	118	0.002	0.002	NUM
fcis-31880	230	119	2.08	2.08	NUM
fcis-31880	230	120	%	%	NOUN
fcis-31880	230	121	0.005	0.005	NUM
fcis-31880	230	122	5.39	5.39	NUM
fcis-31880	230	123	%	%	NOUN
fcis-31880	230	124	0.002	0.002	NUM
fcis-31880	230	125	2.24	2.24	NUM
fcis-31880	230	126	%	%	NOUN
fcis-31880	230	127	ln_rev	ln_rev	NOUN
fcis-31880	230	128	0.000	0.000	NUM
fcis-31880	230	129	0.00	0.00	NUM
fcis-31880	230	130	%	%	NOUN
fcis-31880	230	131	0.001	0.001	NUM
fcis-31880	230	132	1.24	1.24	NUM
fcis-31880	230	133	%	%	NOUN
fcis-31880	230	134	0.002	0.002	NUM
fcis-31880	230	135	2.21	2.21	NUM
fcis-31880	230	136	%	%	NOUN
fcis-31880	230	137	7	7	NUM
fcis-31880	230	138	.	.	NOUN
fcis-31880	230	139	conclusion	conclusion	NOUN
fcis-31880	230	140	anchored	anchor	VERB
fcis-31880	230	141	in	in	ADP
fcis-31880	230	142	the	the	DET
fcis-31880	230	143	ipo	ipo	NOUN
fcis-31880	230	144	issuance	issuance	NOUN
fcis-31880	230	145	regime	regime	NOUN
fcis-31880	230	146	,	,	PUNCT
fcis-31880	230	147	this	this	DET
fcis-31880	230	148	study	study	NOUN
fcis-31880	230	149	proposes	propose	VERB
fcis-31880	230	150	a	a	DET
fcis-31880	230	151	“	"	PUNCT
fcis-31880	230	152	proxy	proxy	NOUN
fcis-31880	230	153	in	in	ADP
fcis-31880	230	154	training	training	NOUN
fcis-31880	230	155	,	,	PUNCT
fcis-31880	230	156	truth	truth	NOUN
fcis-31880	230	157	in	in	ADP
fcis-31880	230	158	evaluation	evaluation	NOUN
fcis-31880	230	159	”	"	PUNCT
fcis-31880	230	160	framework	framework	NOUN
fcis-31880	230	161	for	for	ADP
fcis-31880	230	162	predicting	predict	VERB
fcis-31880	230	163	icds	icd	NOUN
fcis-31880	230	164	.	.	PUNCT
fcis-31880	231	1	empirically	empirically	ADV
fcis-31880	231	2	,	,	PUNCT
fcis-31880	231	3	introducing	introduce	VERB
fcis-31880	231	4	proxy	proxy	NOUN
fcis-31880	231	5	labels	label	NOUN
fcis-31880	231	6	yields	yield	VERB
fcis-31880	231	7	steady	steady	ADJ
fcis-31880	231	8	gains	gain	NOUN
fcis-31880	231	9	over	over	ADP
fcis-31880	231	10	the	the	DET
fcis-31880	231	11	baseline	baseline	NOUN
fcis-31880	231	12	(	(	PUNCT
fcis-31880	231	13	+22.78	+22.78	ADJ
fcis-31880	231	14	%	%	NOUN
fcis-31880	231	15	pr	pr	NOUN
fcis-31880	231	16	-	-	PUNCT
fcis-31880	231	17	auc	auc	NOUN
fcis-31880	231	18	,	,	PUNCT
fcis-31880	231	19	+4.52	+4.52	PROPN
fcis-31880	231	20	%	%	NOUN
fcis-31880	231	21	roc	roc	NOUN
fcis-31880	231	22	-	-	PUNCT
fcis-31880	231	23	auc	auc	NOUN
fcis-31880	231	24	)	)	PUNCT
fcis-31880	231	25	,	,	PUNCT
fcis-31880	231	26	and	and	CCONJ
fcis-31880	231	27	the	the	DET
fcis-31880	231	28	full	full	ADJ
fcis-31880	231	29	-	-	PUNCT
fcis-31880	231	30	parameter	parameter	NOUN
fcis-31880	231	31	search	search	NOUN
fcis-31880	231	32	achieves	achieve	VERB
fcis-31880	231	33	further	further	ADJ
fcis-31880	231	34	improvements	improvement	NOUN
fcis-31880	231	35	(	(	PUNCT
fcis-31880	231	36	+24.05	+24.05	NOUN
fcis-31880	231	37	%	%	NOUN
fcis-31880	231	38	pr	pr	NOUN
fcis-31880	231	39	-	-	PUNCT
fcis-31880	231	40	auc	auc	NOUN
fcis-31880	231	41	,	,	PUNCT
fcis-31880	231	42	+5.32	+5.32	PROPN
fcis-31880	231	43	%	%	NOUN
fcis-31880	231	44	roc	roc	NOUN
fcis-31880	231	45	-	-	PUNCT
fcis-31880	231	46	auc	auc	NOUN
fcis-31880	231	47	)	)	PUNCT
fcis-31880	231	48	.	.	PUNCT
fcis-31880	232	1	fixed	fix	VERB
fcis-31880	232	2	-	-	PUNCT
fcis-31880	232	3	threshold	threshold	NOUN
fcis-31880	232	4	metrics	metric	NOUN
fcis-31880	232	5	(	(	PUNCT
fcis-31880	232	6	f1	f1	NOUN
fcis-31880	232	7	,	,	PUNCT
fcis-31880	232	8	precision	precision	NOUN
fcis-31880	232	9	,	,	PUNCT
fcis-31880	232	10	recall	recall	NOUN
fcis-31880	232	11	)	)	PUNCT
fcis-31880	232	12	also	also	ADV
fcis-31880	232	13	improve	improve	VERB
fcis-31880	232	14	,	,	PUNCT
fcis-31880	232	15	indicating	indicate	VERB
fcis-31880	232	16	broader	broad	ADJ
fcis-31880	232	17	coverage	coverage	NOUN
fcis-31880	232	18	of	of	ADP
fcis-31880	232	19	high	high	ADJ
fcis-31880	232	20	-	-	PUNCT
fcis-31880	232	21	risk	risk	NOUN
fcis-31880	232	22	firms	firm	NOUN
fcis-31880	232	23	without	without	ADP
fcis-31880	232	24	sacrificing	sacrifice	VERB
fcis-31880	232	25	hit	hit	NOUN
fcis-31880	232	26	rate	rate	NOUN
fcis-31880	232	27	.	.	PUNCT
fcis-31880	233	1	these	these	DET
fcis-31880	233	2	findings	finding	NOUN
fcis-31880	233	3	can	can	AUX
fcis-31880	233	4	be	be	AUX
fcis-31880	233	5	translated	translate	VERB
fcis-31880	233	6	into	into	ADP
fcis-31880	233	7	practice	practice	NOUN
fcis-31880	233	8	by	by	ADP
fcis-31880	233	9	structuring	structure	VERB
fcis-31880	233	10	rejection	rejection	NOUN
fcis-31880	233	11	decisions	decision	NOUN
fcis-31880	233	12	and	and	CCONJ
fcis-31880	233	13	inquiry	inquiry	NOUN
fcis-31880	233	14	focal	focal	ADJ
fcis-31880	233	15	points	point	NOUN
fcis-31880	233	16	into	into	ADP
fcis-31880	233	17	icd	icd	NOUN
fcis-31880	233	18	-	-	PUNCT
fcis-31880	233	19	indicative	indicative	ADJ
fcis-31880	233	20	indicators	indicator	NOUN
fcis-31880	233	21	for	for	ADP
fcis-31880	233	22	routine	routine	ADJ
fcis-31880	233	23	monitoring	monitoring	NOUN
fcis-31880	233	24	and	and	CCONJ
fcis-31880	233	25	tiered	tiered	ADJ
fcis-31880	233	26	supervision	supervision	NOUN
fcis-31880	233	27	,	,	PUNCT
fcis-31880	233	28	aligning	align	VERB
fcis-31880	233	29	early	early	ADJ
fcis-31880	233	30	-	-	PUNCT
fcis-31880	233	31	warning	warning	NOUN
fcis-31880	233	32	thresholds	threshold	NOUN
fcis-31880	233	33	and	and	CCONJ
fcis-31880	233	34	review	review	VERB
fcis-31880	233	35	checklists	checklist	NOUN
fcis-31880	233	36	with	with	ADP
fcis-31880	233	37	financial	financial	ADJ
fcis-31880	233	38	ratios	ratio	NOUN
fcis-31880	233	39	.	.	PUNCT
fcis-31880	234	1	standardizing	standardize	VERB
fcis-31880	234	2	regulatory	regulatory	ADJ
fcis-31880	234	3	inquiry	inquiry	NOUN
fcis-31880	234	4	corpora	corpus	NOUN
fcis-31880	234	5	,	,	PUNCT
fcis-31880	234	6	audit	audit	NOUN
fcis-31880	234	7	opinions	opinion	NOUN
fcis-31880	234	8	,	,	PUNCT
fcis-31880	234	9	sanctions	sanction	NOUN
fcis-31880	234	10	,	,	PUNCT
fcis-31880	234	11	and	and	CCONJ
fcis-31880	234	12	modified	modified	ADJ
fcis-31880	234	13	audit	audit	NOUN
fcis-31880	234	14	reports	report	NOUN
fcis-31880	234	15	—	—	PUNCT
fcis-31880	234	16	and	and	CCONJ
fcis-31880	234	17	linking	link	VERB
fcis-31880	234	18	them	they	PRON
fcis-31880	234	19	to	to	ADP
fcis-31880	234	20	xbrl	xbrl	PROPN
fcis-31880	234	21	disclosures	disclosure	NOUN
fcis-31880	234	22	—	—	PUNCT
fcis-31880	234	23	would	would	AUX
fcis-31880	234	24	provide	provide	VERB
fcis-31880	234	25	auditable	auditable	ADJ
fcis-31880	234	26	,	,	PUNCT
fcis-31880	234	27	long	long	ADJ
fcis-31880	234	28	-	-	PUNCT
fcis-31880	234	29	horizon	horizon	NOUN
fcis-31880	234	30	data	datum	NOUN
fcis-31880	234	31	support	support	NOUN
fcis-31880	234	32	for	for	ADP
fcis-31880	234	33	interpretable	interpretable	ADJ
fcis-31880	234	34	risk	risk	NOUN
fcis-31880	234	35	-	-	PUNCT
fcis-31880	234	36	control	control	NOUN
fcis-31880	234	37	models	model	NOUN
fcis-31880	234	38	.	.	PUNCT
fcis-31880	235	1	several	several	ADJ
fcis-31880	235	2	caveats	caveat	NOUN
fcis-31880	235	3	point	point	VERB
fcis-31880	235	4	to	to	ADP
fcis-31880	235	5	avenues	avenue	NOUN
fcis-31880	235	6	for	for	ADP
fcis-31880	235	7	refinement	refinement	NOUN
fcis-31880	235	8	.	.	PUNCT
fcis-31880	236	1	the	the	DET
fcis-31880	236	2	design	design	NOUN
fcis-31880	236	3	centers	center	NOUN
fcis-31880	236	4	on	on	ADP
fcis-31880	236	5	financial	financial	ADJ
fcis-31880	236	6	ratios	ratio	NOUN
fcis-31880	236	7	for	for	ADP
fcis-31880	236	8	availability	availability	NOUN
fcis-31880	236	9	and	and	CCONJ
fcis-31880	236	10	auditability	auditability	NOUN
fcis-31880	236	11	;	;	PUNCT
fcis-31880	236	12	unstructured	unstructured	ADJ
fcis-31880	236	13	text	text	NOUN
fcis-31880	236	14	has	have	AUX
fcis-31880	236	15	not	not	PART
fcis-31880	236	16	yet	yet	ADV
fcis-31880	236	17	been	be	AUX
fcis-31880	236	18	incorporated	incorporate	VERB
fcis-31880	236	19	systematically	systematically	ADV
fcis-31880	236	20	,	,	PUNCT
fcis-31880	236	21	suggesting	suggest	VERB
fcis-31880	236	22	future	future	ADJ
fcis-31880	236	23	integration	integration	NOUN
fcis-31880	236	24	of	of	ADP
fcis-31880	236	25	textual	textual	ADJ
fcis-31880	236	26	features	feature	NOUN
fcis-31880	236	27	from	from	ADP
fcis-31880	236	28	prospectuses	prospectus	NOUN
fcis-31880	236	29	and	and	CCONJ
fcis-31880	236	30	annual	annual	ADJ
fcis-31880	236	31	-	-	PUNCT
fcis-31880	236	32	report	report	NOUN
fcis-31880	236	33	inquiry	inquiry	NOUN
fcis-31880	236	34	responses	response	NOUN
fcis-31880	236	35	.	.	PUNCT
fcis-31880	237	1	moreover	moreover	ADV
fcis-31880	237	2	,	,	PUNCT
fcis-31880	237	3	institutional	institutional	ADJ
fcis-31880	237	4	and	and	CCONJ
fcis-31880	237	5	economic	economic	ADJ
fcis-31880	237	6	shifts	shift	NOUN
fcis-31880	237	7	may	may	AUX
fcis-31880	237	8	induce	induce	VERB
fcis-31880	237	9	distribution	distribution	NOUN
fcis-31880	237	10	shift	shift	NOUN
fcis-31880	237	11	and	and	CCONJ
fcis-31880	237	12	threshold	threshold	NOUN
fcis-31880	237	13	drift	drift	NOUN
fcis-31880	237	14	;	;	PUNCT
fcis-31880	237	15	practical	practical	ADJ
fcis-31880	237	16	deployment	deployment	NOUN
fcis-31880	237	17	therefore	therefore	ADV
fcis-31880	237	18	calls	call	VERB
fcis-31880	237	19	for	for	ADP
fcis-31880	237	20	rolling	roll	VERB
fcis-31880	237	21	retraining	retrain	VERB
fcis-31880	237	22	,	,	PUNCT
fcis-31880	237	23	monitoring	monitoring	NOUN
fcis-31880	237	24	and	and	CCONJ
fcis-31880	237	25	alerting	alerting	NOUN
fcis-31880	237	26	,	,	PUNCT
fcis-31880	237	27	and	and	CCONJ
fcis-31880	237	28	probability	probability	NOUN
fcis-31880	237	29	calibration	calibration	NOUN
fcis-31880	237	30	,	,	PUNCT
fcis-31880	237	31	together	together	ADV
fcis-31880	237	32	with	with	ADP
fcis-31880	237	33	an	an	DET
fcis-31880	237	34	evaluation	evaluation	NOUN
fcis-31880	237	35	of	of	ADP
fcis-31880	237	36	cost	cost	NOUN
fcis-31880	237	37	–	–	PUNCT
fcis-31880	237	38	benefit	benefit	NOUN
fcis-31880	237	39	tradeoffs	tradeoff	NOUN
fcis-31880	237	40	under	under	ADP
fcis-31880	237	41	alternative	alternative	ADJ
fcis-31880	237	42	thresholding	thresholde	VERB
fcis-31880	237	43	strategies	strategy	NOUN
fcis-31880	237	44	.	.	PUNCT
fcis-31880	238	1	38	38	NUM
fcis-31880	238	2	acknowledgments	acknowledgment	NOUN
fcis-31880	238	3	this	this	DET
fcis-31880	238	4	work	work	NOUN
fcis-31880	238	5	was	be	AUX
fcis-31880	238	6	supported	support	VERB
fcis-31880	238	7	by	by	ADP
fcis-31880	238	8	the	the	DET
fcis-31880	238	9	humanities	humanity	NOUN
fcis-31880	238	10	and	and	CCONJ
fcis-31880	238	11	social	social	ADJ
fcis-31880	238	12	sciences	sciences	PROPN
fcis-31880	238	13	research	research	NOUN
fcis-31880	238	14	youth	youth	NOUN
fcis-31880	238	15	fund	fund	NOUN
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fcis-31880	238	17	the	the	DET
fcis-31880	238	18	ministry	ministry	PROPN
fcis-31880	238	19	of	of	ADP
fcis-31880	238	20	education	education	PROPN
fcis-31880	238	21	of	of	ADP
fcis-31880	238	22	china	china	PROPN
fcis-31880	238	23	(	(	PUNCT
fcis-31880	238	24	project	project	NOUN
fcis-31880	238	25	title	title	NOUN
fcis-31880	238	26	:	:	PUNCT
fcis-31880	238	27	"	"	PUNCT
fcis-31880	238	28	machine	machine	NOUN
fcis-31880	238	29	learning	learning	NOUN
fcis-31880	238	30	for	for	ADP
fcis-31880	238	31	internal	internal	ADJ
fcis-31880	238	32	control	control	NOUN
fcis-31880	238	33	deficiency	deficiency	NOUN
fcis-31880	238	34	prediction	prediction	NOUN
fcis-31880	238	35	:	:	PUNCT
fcis-31880	238	36	model	model	NOUN
fcis-31880	238	37	development	development	NOUN
fcis-31880	238	38	and	and	CCONJ
fcis-31880	238	39	applications	application	NOUN
fcis-31880	238	40	"	"	PUNCT
fcis-31880	238	41	;	;	PUNCT
fcis-31880	238	42	grant	grant	VERB
fcis-31880	238	43	no	no	NOUN
fcis-31880	238	44	.	.	NOUN
fcis-31880	238	45	19yjc790072	19yjc790072	NUM
fcis-31880	238	46	)	)	PUNCT
fcis-31880	238	47	.	.	PUNCT
fcis-31880	239	1	references	reference	NOUN
fcis-31880	239	2	[	[	X
fcis-31880	239	3	1	1	NUM
fcis-31880	239	4	]	]	X
fcis-31880	239	5	donelson	donelson	PROPN
fcis-31880	239	6	d	d	PROPN
fcis-31880	239	7	c	c	PROPN
fcis-31880	239	8	,	,	PUNCT
fcis-31880	239	9	ege	ege	PROPN
fcis-31880	239	10	m	m	PROPN
fcis-31880	239	11	,	,	PUNCT
fcis-31880	239	12	mcinnis	mcinnis	PROPN
fcis-31880	239	13	j	j	PROPN
fcis-31880	239	14	m.	m.	PROPN
fcis-31880	239	15	internal	internal	PROPN
fcis-31880	239	16	control	control	NOUN
fcis-31880	239	17	weaknesses	weakness	NOUN
fcis-31880	239	18	and	and	CCONJ
fcis-31880	239	19	financial	financial	ADJ
fcis-31880	239	20	reporting	reporting	NOUN
fcis-31880	239	21	fraud[j	fraud[j	ADV
fcis-31880	239	22	]	]	PUNCT
fcis-31880	239	23	.	.	PUNCT
fcis-31880	240	1	auditing	audit	VERB
fcis-31880	240	2	:	:	PUNCT
fcis-31880	240	3	a	a	DET
fcis-31880	240	4	journal	journal	NOUN
fcis-31880	240	5	of	of	ADP
fcis-31880	240	6	practice	practice	NOUN
fcis-31880	240	7	&	&	CCONJ
fcis-31880	240	8	theory	theory	NOUN
fcis-31880	240	9	,	,	PUNCT
fcis-31880	240	10	2017	2017	NUM
fcis-31880	240	11	,	,	PUNCT
fcis-31880	240	12	36(3	36(3	NUM
fcis-31880	240	13	):	):	PUNCT
fcis-31880	240	14	45	45	NUM
fcis-31880	240	15	-	-	SYM
fcis-31880	240	16	69	69	NUM
fcis-31880	240	17	.	.	PUNCT
fcis-31880	241	1	[	[	X
fcis-31880	241	2	2	2	NUM
fcis-31880	241	3	]	]	PUNCT
fcis-31880	241	4	boulhaga	boulhaga	NOUN
fcis-31880	241	5	m	m	PROPN
fcis-31880	241	6	,	,	PUNCT
fcis-31880	241	7	bouri	bouri	PROPN
fcis-31880	241	8	a	a	PRON
fcis-31880	241	9	,	,	PUNCT
fcis-31880	241	10	elbardan	elbardan	PROPN
fcis-31880	241	11	h.	h.	PROPN
fcis-31880	241	12	the	the	DET
fcis-31880	241	13	effect	effect	NOUN
fcis-31880	241	14	of	of	ADP
fcis-31880	241	15	internal	internal	ADJ
fcis-31880	241	16	control	control	NOUN
fcis-31880	241	17	quality	quality	NOUN
fcis-31880	241	18	on	on	ADP
fcis-31880	241	19	real	real	ADJ
fcis-31880	241	20	and	and	CCONJ
fcis-31880	241	21	accrual	accrual	ADJ
fcis-31880	241	22	-	-	PUNCT
fcis-31880	241	23	based	base	VERB
fcis-31880	241	24	earnings	earning	NOUN
fcis-31880	241	25	management	management	NOUN
fcis-31880	241	26	:	:	PUNCT
fcis-31880	241	27	evidence	evidence	NOUN
fcis-31880	241	28	from	from	ADP
fcis-31880	241	29	france[j	france[j	NOUN
fcis-31880	241	30	]	]	PUNCT
fcis-31880	241	31	.	.	PUNCT
fcis-31880	242	1	journal	journal	PROPN
fcis-31880	242	2	of	of	ADP
fcis-31880	242	3	management	management	NOUN
fcis-31880	242	4	control	control	NOUN
fcis-31880	242	5	,	,	PUNCT
fcis-31880	242	6	2022	2022	NUM
fcis-31880	242	7	,	,	PUNCT
fcis-31880	242	8	33(4	33(4	NUM
fcis-31880	242	9	):	):	PUNCT
fcis-31880	242	10	545	545	NUM
fcis-31880	242	11	-	-	SYM
fcis-31880	242	12	567	567	NUM
fcis-31880	242	13	.	.	PUNCT
fcis-31880	243	1	[	[	X
fcis-31880	243	2	3	3	X
fcis-31880	243	3	]	]	X
fcis-31880	243	4	liu	liu	PROPN
fcis-31880	243	5	c	c	PROPN
fcis-31880	243	6	,	,	PUNCT
fcis-31880	243	7	lin	lin	PROPN
fcis-31880	243	8	b.	b.	PROPN
fcis-31880	243	9	deep	deep	ADJ
fcis-31880	243	10	-	-	PUNCT
fcis-31880	243	11	learning	learning	NOUN
fcis-31880	243	12	-	-	PUNCT
fcis-31880	243	13	based	base	VERB
fcis-31880	243	14	prediction	prediction	NOUN
fcis-31880	243	15	of	of	ADP
fcis-31880	243	16	internal	internal	ADJ
fcis-31880	243	17	control	control	NOUN
fcis-31880	243	18	deficiencies	deficiency	NOUN
fcis-31880	243	19	in	in	ADP
fcis-31880	243	20	listed	list	VERB
fcis-31880	243	21	firms	firm	NOUN
fcis-31880	243	22	:	:	PUNCT
fcis-31880	243	23	new	new	ADJ
fcis-31880	243	24	theories	theory	NOUN
fcis-31880	243	25	and	and	CCONJ
fcis-31880	243	26	methods[j	methods[j	NOUN
fcis-31880	243	27	]	]	PUNCT
fcis-31880	243	28	.	.	PUNCT
fcis-31880	244	1	accounting	accounting	NOUN
fcis-31880	244	2	research	research	PROPN
fcis-31880	244	3	(	(	PUNCT
fcis-31880	244	4	china	china	PROPN
fcis-31880	244	5	)	)	PUNCT
fcis-31880	244	6	,	,	PUNCT
fcis-31880	244	7	2024	2024	NUM
fcis-31880	244	8	,	,	PUNCT
fcis-31880	244	9	(	(	PUNCT
fcis-31880	244	10	06	06	NUM
fcis-31880	244	11	):	):	PUNCT
fcis-31880	244	12	119134	119134	NUM
fcis-31880	244	13	.	.	PUNCT
fcis-31880	245	1	[	[	X
fcis-31880	245	2	4	4	NUM
fcis-31880	245	3	]	]	X
fcis-31880	245	4	doyle	doyle	PROPN
fcis-31880	245	5	j	j	PROPN
fcis-31880	245	6	t	t	PROPN
fcis-31880	245	7	,	,	PUNCT
fcis-31880	245	8	ge	ge	PROPN
fcis-31880	245	9	w	w	PROPN
fcis-31880	245	10	,	,	PUNCT
fcis-31880	245	11	mcvay	mcvay	PROPN
fcis-31880	245	12	s	s	PROPN
fcis-31880	245	13	e.	e.	PROPN
fcis-31880	245	14	accruals	accruals	PROPN
fcis-31880	245	15	quality	quality	NOUN
fcis-31880	245	16	and	and	CCONJ
fcis-31880	245	17	internal	internal	ADJ
fcis-31880	245	18	control	control	NOUN
fcis-31880	245	19	over	over	ADP
fcis-31880	245	20	financial	financial	ADJ
fcis-31880	245	21	reporting[j	reporting[j	NOUN
fcis-31880	245	22	]	]	PUNCT
fcis-31880	245	23	.	.	PUNCT
fcis-31880	246	1	the	the	DET
fcis-31880	246	2	accounting	accounting	NOUN
fcis-31880	246	3	review	review	NOUN
fcis-31880	246	4	,	,	PUNCT
fcis-31880	246	5	2007	2007	NUM
fcis-31880	246	6	,	,	PUNCT
fcis-31880	246	7	82(5	82(5	NUM
fcis-31880	246	8	):	):	PUNCT
fcis-31880	246	9	1141	1141	NUM
fcis-31880	246	10	-	-	SYM
fcis-31880	246	11	1170	1170	NUM
fcis-31880	246	12	.	.	PUNCT
fcis-31880	247	1	[	[	X
fcis-31880	247	2	5	5	NUM
fcis-31880	247	3	]	]	SYM
fcis-31880	247	4	ashbaugh	ashbaugh	ADJ
fcis-31880	247	5	-	-	PUNCT
fcis-31880	247	6	skaife	skaife	NOUN
fcis-31880	247	7	h	h	NOUN
fcis-31880	247	8	,	,	PUNCT
fcis-31880	247	9	collins	collins	PROPN
fcis-31880	247	10	d	d	PROPN
fcis-31880	247	11	w	w	PROPN
fcis-31880	247	12	,	,	PUNCT
fcis-31880	247	13	kinney	kinney	PROPN
fcis-31880	247	14	w	w	PROPN
fcis-31880	247	15	r	r	PROPN
fcis-31880	247	16	jr	jr	PROPN
fcis-31880	247	17	,	,	PUNCT
fcis-31880	247	18	lafond	lafond	PROPN
fcis-31880	247	19	r.	r.	PROPN
fcis-31880	247	20	the	the	DET
fcis-31880	247	21	effect	effect	NOUN
fcis-31880	247	22	of	of	ADP
fcis-31880	247	23	sox	sox	PROPN
fcis-31880	247	24	internal	internal	ADJ
fcis-31880	247	25	control	control	NOUN
fcis-31880	247	26	deficiencies	deficiency	NOUN
fcis-31880	247	27	on	on	ADP
fcis-31880	247	28	firm	firm	ADJ
fcis-31880	247	29	risk	risk	NOUN
fcis-31880	247	30	and	and	CCONJ
fcis-31880	247	31	cost	cost	NOUN
fcis-31880	247	32	of	of	ADP
fcis-31880	247	33	equity[j	equity[j	PROPN
fcis-31880	247	34	]	]	PUNCT
fcis-31880	247	35	.	.	PUNCT
fcis-31880	248	1	journal	journal	PROPN
fcis-31880	248	2	of	of	ADP
fcis-31880	248	3	accounting	accounting	NOUN
fcis-31880	248	4	research	research	NOUN
fcis-31880	248	5	,	,	PUNCT
fcis-31880	248	6	2009	2009	NUM
fcis-31880	248	7	,	,	PUNCT
fcis-31880	248	8	47(1	47(1	NUM
fcis-31880	248	9	):	):	PUNCT
fcis-31880	248	10	1	1	NUM
fcis-31880	248	11	-	-	SYM
fcis-31880	248	12	43	43	NUM
fcis-31880	248	13	.	.	PUNCT
fcis-31880	249	1	[	[	X
fcis-31880	249	2	6	6	NUM
fcis-31880	249	3	]	]	PUNCT
fcis-31880	249	4	kim	kim	PROPN
fcis-31880	249	5	j	j	PROPN
fcis-31880	249	6	-	-	PUNCT
fcis-31880	249	7	b	b	PROPN
fcis-31880	249	8	,	,	PUNCT
fcis-31880	249	9	song	song	NOUN
fcis-31880	249	10	b	b	PROPN
fcis-31880	249	11	y	y	PROPN
fcis-31880	249	12	,	,	PUNCT
fcis-31880	249	13	zhang	zhang	PROPN
fcis-31880	249	14	l.	l.	PROPN
fcis-31880	249	15	internal	internal	PROPN
fcis-31880	249	16	control	control	PROPN
fcis-31880	249	17	weakness	weakness	NOUN
fcis-31880	249	18	and	and	CCONJ
fcis-31880	249	19	stock	stock	NOUN
fcis-31880	249	20	price	price	NOUN
fcis-31880	249	21	crash	crash	NOUN
fcis-31880	249	22	risk[j	risk[j	NOUN
fcis-31880	249	23	]	]	PUNCT
fcis-31880	249	24	.	.	PUNCT
fcis-31880	250	1	accounting	accounting	PROPN
fcis-31880	250	2	&	&	CCONJ
fcis-31880	250	3	finance	finance	PROPN
fcis-31880	250	4	,	,	PUNCT
fcis-31880	250	5	2019	2019	NUM
fcis-31880	250	6	,	,	PUNCT
fcis-31880	250	7	59(2	59(2	NUM
fcis-31880	250	8	):	):	PUNCT
fcis-31880	250	9	1197	1197	NUM
fcis-31880	250	10	-	-	SYM
fcis-31880	250	11	1233	1233	NUM
fcis-31880	250	12	.	.	PUNCT
fcis-31880	251	1	[	[	X
fcis-31880	251	2	7	7	X
fcis-31880	251	3	]	]	X
fcis-31880	251	4	costello	costello	PROPN
fcis-31880	251	5	a	a	PROPN
fcis-31880	251	6	m	m	PROPN
fcis-31880	251	7	,	,	PUNCT
fcis-31880	251	8	wittenberg	wittenberg	PROPN
fcis-31880	251	9	-	-	PUNCT
fcis-31880	251	10	moerman	moerman	NOUN
fcis-31880	251	11	r.	r.	NOUN
fcis-31880	251	12	the	the	DET
fcis-31880	251	13	impact	impact	NOUN
fcis-31880	251	14	of	of	ADP
fcis-31880	251	15	financial	financial	ADJ
fcis-31880	251	16	reporting	reporting	NOUN
fcis-31880	251	17	quality	quality	NOUN
fcis-31880	251	18	on	on	ADP
fcis-31880	251	19	debt	debt	NOUN
fcis-31880	251	20	contracting	contracting	NOUN
fcis-31880	251	21	:	:	PUNCT
fcis-31880	251	22	evidence	evidence	NOUN
fcis-31880	251	23	from	from	ADP
fcis-31880	251	24	internal	internal	ADJ
fcis-31880	251	25	control	control	NOUN
fcis-31880	251	26	weakness	weakness	NOUN
fcis-31880	251	27	reports[j	reports[j	NUM
fcis-31880	251	28	]	]	PUNCT
fcis-31880	251	29	.	.	PUNCT
fcis-31880	252	1	journal	journal	PROPN
fcis-31880	252	2	of	of	ADP
fcis-31880	252	3	accounting	accounting	NOUN
fcis-31880	252	4	research	research	NOUN
fcis-31880	252	5	,	,	PUNCT
fcis-31880	252	6	2011	2011	NUM
fcis-31880	252	7	,	,	PUNCT
fcis-31880	252	8	49(1	49(1	NUM
fcis-31880	252	9	):	):	PUNCT
fcis-31880	252	10	97	97	NUM
fcis-31880	252	11	-	-	SYM
fcis-31880	252	12	136	136	NUM
fcis-31880	252	13	.	.	PUNCT
fcis-31880	253	1	[	[	X
fcis-31880	253	2	8	8	NUM
fcis-31880	253	3	]	]	X
fcis-31880	253	4	chen	chen	PROPN
fcis-31880	253	5	h	h	PROPN
fcis-31880	253	6	,	,	PUNCT
fcis-31880	253	7	wang	wang	PROPN
fcis-31880	253	8	s	s	PROPN
fcis-31880	253	9	,	,	PUNCT
fcis-31880	253	10	yang	yang	PROPN
fcis-31880	253	11	d	d	PROPN
fcis-31880	253	12	,	,	PUNCT
fcis-31880	253	13	zhou	zhou	PROPN
fcis-31880	253	14	n.	n.	PROPN
fcis-31880	253	15	coso	coso	PROPN
fcis-31880	253	16	-	-	PUNCT
fcis-31880	253	17	based	base	VERB
fcis-31880	253	18	internal	internal	ADJ
fcis-31880	253	19	control	control	NOUN
fcis-31880	253	20	and	and	CCONJ
fcis-31880	253	21	comprehensive	comprehensive	ADJ
fcis-31880	253	22	enterprise	enterprise	NOUN
fcis-31880	253	23	risk	risk	NOUN
fcis-31880	253	24	management	management	NOUN
fcis-31880	253	25	:	:	PUNCT
fcis-31880	253	26	institutional	institutional	ADJ
fcis-31880	253	27	background	background	NOUN
fcis-31880	253	28	and	and	CCONJ
fcis-31880	253	29	research	research	NOUN
fcis-31880	253	30	evidence	evidence	NOUN
fcis-31880	253	31	from	from	ADP
fcis-31880	253	32	china[j	china[j	NOUN
fcis-31880	253	33	]	]	PUNCT
fcis-31880	253	34	.	.	PUNCT
fcis-31880	254	1	encyclopedia	encyclopedia	NOUN
fcis-31880	254	2	,	,	PUNCT
fcis-31880	254	3	2025	2025	NUM
fcis-31880	254	4	,	,	PUNCT
fcis-31880	254	5	5(3	5(3	NUM
fcis-31880	254	6	):	):	PUNCT
fcis-31880	254	7	106	106	NUM
fcis-31880	254	8	.	.	PUNCT
fcis-31880	255	1	[	[	X
fcis-31880	255	2	9	9	NUM
fcis-31880	255	3	]	]	X
fcis-31880	255	4	cheng	cheng	PROPN
fcis-31880	255	5	q	q	PROPN
fcis-31880	255	6	,	,	PUNCT
fcis-31880	255	7	goh	goh	PROPN
fcis-31880	255	8	b	b	PROPN
fcis-31880	255	9	w	w	PROPN
fcis-31880	255	10	,	,	PUNCT
fcis-31880	255	11	kim	kim	PROPN
fcis-31880	255	12	j	j	PROPN
fcis-31880	255	13	-	-	PROPN
fcis-31880	255	14	b.	b.	PROPN
fcis-31880	255	15	internal	internal	PROPN
fcis-31880	255	16	control	control	PROPN
fcis-31880	255	17	and	and	CCONJ
fcis-31880	255	18	operational	operational	ADJ
fcis-31880	255	19	efficiency[j	efficiency[j	PROPN
fcis-31880	255	20	]	]	PUNCT
fcis-31880	255	21	.	.	PUNCT
fcis-31880	256	1	contemporary	contemporary	ADJ
fcis-31880	256	2	accounting	accounting	PROPN
fcis-31880	256	3	research	research	NOUN
fcis-31880	256	4	,	,	PUNCT
fcis-31880	256	5	2018	2018	NUM
fcis-31880	256	6	,	,	PUNCT
fcis-31880	256	7	35(2	35(2	NUM
fcis-31880	256	8	):	):	PUNCT
fcis-31880	256	9	1102	1102	NUM
fcis-31880	256	10	-	-	SYM
fcis-31880	256	11	1139	1139	NUM
fcis-31880	256	12	.	.	PUNCT
fcis-31880	257	1	[	[	X
fcis-31880	257	2	10	10	NUM
fcis-31880	257	3	]	]	X
fcis-31880	257	4	lee	lee	PROPN
fcis-31880	257	5	j	j	PROPN
fcis-31880	257	6	,	,	PUNCT
fcis-31880	257	7	cho	cho	PROPN
fcis-31880	257	8	e	e	NOUN
fcis-31880	257	9	,	,	PUNCT
fcis-31880	257	10	choi	choi	PROPN
fcis-31880	257	11	h.	h.	PROPN
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fcis-31880	257	13	effect	effect	NOUN
fcis-31880	257	14	of	of	ADP
fcis-31880	257	15	internal	internal	ADJ
fcis-31880	257	16	control	control	NOUN
fcis-31880	257	17	weakness	weakness	NOUN
fcis-31880	257	18	on	on	ADP
fcis-31880	257	19	investment	investment	NOUN
fcis-31880	257	20	efficiency[j	efficiency[j	NOUN
fcis-31880	257	21	]	]	PUNCT
fcis-31880	257	22	.	.	PUNCT
fcis-31880	258	1	journal	journal	PROPN
fcis-31880	258	2	of	of	ADP
fcis-31880	258	3	applied	apply	VERB
fcis-31880	258	4	business	business	NOUN
fcis-31880	258	5	research	research	NOUN
fcis-31880	258	6	,	,	PUNCT
fcis-31880	258	7	2016	2016	NUM
fcis-31880	258	8	,	,	PUNCT
fcis-31880	258	9	32(3	32(3	NUM
fcis-31880	258	10	):	):	PUNCT
fcis-31880	258	11	649	649	NUM
fcis-31880	258	12	-	-	SYM
fcis-31880	258	13	662	662	NUM
fcis-31880	258	14	.	.	PUNCT
fcis-31880	259	1	[	[	X
fcis-31880	259	2	11	11	NUM
fcis-31880	259	3	]	]	X
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fcis-31880	259	5	j	j	PROPN
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fcis-31880	259	7	,	,	PUNCT
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fcis-31880	259	10	,	,	PUNCT
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fcis-31880	259	17	in	in	ADP
fcis-31880	259	18	internal	internal	ADJ
fcis-31880	259	19	control	control	NOUN
fcis-31880	259	20	over	over	ADP
fcis-31880	259	21	financial	financial	ADJ
fcis-31880	259	22	reporting[j	reporting[j	NOUN
fcis-31880	259	23	]	]	PUNCT
fcis-31880	259	24	.	.	PUNCT
fcis-31880	260	1	journal	journal	PROPN
fcis-31880	260	2	of	of	ADP
fcis-31880	260	3	accounting	accounting	NOUN
fcis-31880	260	4	and	and	CCONJ
fcis-31880	260	5	economics	economic	NOUN
fcis-31880	260	6	,	,	PUNCT
fcis-31880	260	7	2007	2007	NUM
fcis-31880	260	8	,	,	PUNCT
fcis-31880	260	9	44(1	44(1	PROPN
fcis-31880	260	10	-	-	PUNCT
fcis-31880	260	11	2	2	NUM
fcis-31880	260	12	):	):	PUNCT
fcis-31880	260	13	193	193	NUM
fcis-31880	260	14	-	-	SYM
fcis-31880	260	15	223	223	NUM
fcis-31880	260	16	.	.	PUNCT
fcis-31880	261	1	[	[	X
fcis-31880	261	2	12	12	NUM
fcis-31880	261	3	]	]	X
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fcis-31880	261	9	,	,	PUNCT
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fcis-31880	261	12	,	,	PUNCT
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fcis-31880	262	1	a	a	DET
fcis-31880	262	2	goal	goal	NOUN
fcis-31880	262	3	-	-	PUNCT
fcis-31880	262	4	oriented	orient	VERB
fcis-31880	262	5	internal	internal	ADJ
fcis-31880	262	6	control	control	NOUN
fcis-31880	262	7	index[j	index[j	PROPN
fcis-31880	262	8	]	]	PUNCT
fcis-31880	262	9	.	.	PUNCT
fcis-31880	263	1	accounting	accounting	NOUN
fcis-31880	263	2	research	research	PROPN
fcis-31880	263	3	(	(	PUNCT
fcis-31880	263	4	china	china	PROPN
fcis-31880	263	5	)	)	PUNCT
fcis-31880	263	6	,	,	PUNCT
fcis-31880	263	7	2014	2014	NUM
fcis-31880	263	8	,	,	PUNCT
fcis-31880	263	9	(	(	PUNCT
fcis-31880	263	10	08	08	NUM
fcis-31880	263	11	):	):	PUNCT
fcis-31880	263	12	16	16	NUM
fcis-31880	263	13	-	-	SYM
fcis-31880	263	14	24	24	NUM
fcis-31880	263	15	.	.	PUNCT
fcis-31880	264	1	[	[	X
fcis-31880	264	2	13	13	NUM
fcis-31880	264	3	]	]	X
fcis-31880	264	4	lin	lin	PROPN
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fcis-31880	264	6	,	,	PUNCT
fcis-31880	264	7	lin	lin	PROPN
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fcis-31880	264	9	,	,	PUNCT
fcis-31880	264	10	xie	xie	PROPN
fcis-31880	265	1	f	f	PROPN
fcis-31880	265	2	,	,	PUNCT
fcis-31880	265	3	et	et	PROPN
fcis-31880	265	4	al	al	PROPN
fcis-31880	265	5	.	.	PUNCT
fcis-31880	266	1	an	an	DET
fcis-31880	266	2	information	information	NOUN
fcis-31880	266	3	-	-	PUNCT
fcis-31880	266	4	disclosure	disclosure	NOUN
fcis-31880	266	5	-	-	PUNCT
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fcis-31880	266	10	]	]	PUNCT
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fcis-31880	267	2	research	research	PROPN
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fcis-31880	268	3	]	]	PUNCT
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fcis-31880	268	10	,	,	PUNCT
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fcis-31880	268	19	material	material	PROPN
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fcis-31880	268	22	]	]	PUNCT
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fcis-31880	269	12	.	.	PUNCT
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fcis-31880	270	23	.	.	PUNCT
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fcis-31880	271	5	,	,	PUNCT
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fcis-31880	271	7	):	):	PUNCT
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fcis-31880	271	9	-	-	SYM
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fcis-31880	271	11	.	.	PUNCT
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fcis-31880	273	11	,	,	PUNCT
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fcis-31880	273	15	-	-	SYM
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fcis-31880	273	17	.	.	PUNCT
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fcis-31880	275	7	,	,	PUNCT
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fcis-31880	275	11	-	-	SYM
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fcis-31880	275	13	.	.	PUNCT
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fcis-31880	276	18	fraud[j	fraud[j	NOUN
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fcis-31880	276	20	.	.	PUNCT
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fcis-31880	277	2	support	support	NOUN
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fcis-31880	277	6	,	,	PUNCT
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fcis-31880	277	8	:	:	SYM
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