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Since the implementation of the regulatory inquiry system, research on its impact on information disclosure in the capital market has been increasing. This article focuses on a specific area of study using Chinese annual report inquiry letters as the basis. From a text mining perspective, we explore whether the textual information contained in these inquiry letters can help predict financial restatement behavior of the inquired companies.

Python was used to process the data, nonparametric tests were conducted for hypothesis testing and indicator selection, and six machine learning models were employed to predict financial restatements.

Some text feature indicators in the models that exhibit significant differences are useful for predicting financial restatements, particularly the proportion of formal positive words and stopwords, readability, total word count and certain textual topics. Securities regulatory authorities are increasingly focusing on the accounting and financial aspects of companies' annual reports.

This study explores the textual information in annual report inquiry letters, which can provide insights for other scholars into research methods and content. Besides, it can assist with decision making for participants in the capital market.

We use information technology to study the textual information in annual report inquiry letters and apply it to forecast financial restatements, which enriches the research in the field of regulatory inquiries.

Under the repeated action of the construction load, opening deformation and disturbed deformation occurred at the precast box culvert joints of the shield tunnel. The objective of this paper is to investigate the effect of construction vehicle loading on the mechanical deformation characteristics of the internal structure of a large-diameter shield tunnel during the entire construction period.

The structural response of the prefabricated internal structure under heavy construction vehicle loads at four different construction stages (prefabricated box culvert installation, curved lining cast-in-place, lane slab installation and pavement structure casting) was analyzed through field tests and ABAQUS (finite element analysis software) numerical simulation.

Heavy construction vehicles can cause significant mechanical impacts on the internal structure, as the construction phase progresses, the integrity of the internal structure with the tunnel section increases. The vertical and horizontal deformation of the internal structure is significantly reduced, and the overall stress level of the internal structure is reduced. The bolts connecting the precast box culvert have the maximum stress at the initial stage of construction, as the construction proceeds the stress distribution among the bolts gradually becomes uniform.

This study can provide a reference for the design model, theoretical analysis and construction technology of the internal structure during the construction of large-diameter tunnel projects.