id	sid	eid	entity	type
agb-422	1	1	27(1	CARDINAL
agb-422	1	2	58-67	DATE
agb-422	2	1	2025	CARDINAL
agb-422	2	2	al — ifrs	ORG
agb-422	2	3	iraqi	NORP
agb-422	2	4	iraqi	NORP
agb-422	2	5	ali mohammed	PERSON
agb-422	2	6	post graduate institute for accounting & financial studies	ORG
agb-422	2	7	university of baghdad	ORG
agb-422	2	8	iraq	GPE
agb-422	4	1	asst.prof.ali@pgiafs.uobaghdad.edu.iq hakeem hammood flayyih	PERSON
agb-422	4	2	al-fandawi	ORG
agb-422	4	3	university of baghdad	ORG
agb-422	4	4	iraq	GPE
agb-422	6	1	ghazi maan faisal	PERSON
agb-422	6	2	university of baghdad	ORG
agb-422	6	3	iraq	GPE
agb-422	10	1	iraqi	NORP
agb-422	10	2	the iraq stock exchange	ORG
agb-422	12	1	three	CARDINAL
agb-422	12	2	msp	ORG
agb-422	14	1	ten	CARDINAL
agb-422	14	2	the iraq stock exchange	ORG
agb-422	14	3	2013	DATE
agb-422	14	4	2022	CARDINAL
agb-422	16	1	one	CARDINAL
agb-422	16	2	iraqi	NORP
agb-422	17	1	msp	ORG
agb-422	18	1	three	CARDINAL
agb-422	22	1	iraq	GPE
agb-422	23	1	2008	DATE
agb-422	24	1	the united states	GPE
agb-422	24	2	europe	LOC
agb-422	24	3	2023	DATE
agb-422	24	4	wahidin	DATE
agb-422	24	5	akimov, & roca	ORG
agb-422	24	6	2021	DATE
agb-422	25	1	o'hara & zhou	ORG
agb-422	25	2	2025	DATE
agb-422	28	1	iraq	GPE
agb-422	29	1	rahman, & jalaludin	ORG
agb-422	29	2	2020	DATE
agb-422	31	1	agyemang et al.	PERSON
agb-422	31	2	2020	DATE
agb-422	33	1	attridge	ORG
agb-422	33	2	chen, & mbate	ORG
agb-422	33	3	2021	CARDINAL
agb-422	35	1	singh & newberry	ORG
agb-422	35	2	2008	DATE
agb-422	36	1	iraq	GPE
agb-422	36	2	2023	CARDINAL
agb-422	37	1	monks & minow, 2011	ORG
agb-422	38	1	jordan	PERSON
agb-422	38	2	27(1	CARDINAL
agb-422	38	3	2025	CARDINAL
agb-422	38	4	59	CARDINAL
agb-422	38	5	al — ifrs	ORG
agb-422	38	6	iraqi	NORP
agb-422	38	7	africa	LOC
agb-422	38	8	2021	CARDINAL
agb-422	38	9	haddad	PERSON
agb-422	38	10	sbeiti, & qasim,	ORG
agb-422	38	11	2017	DATE
agb-422	39	1	iraqi	NORP
agb-422	40	1	griffith-jones & naqvi	ORG
agb-422	40	2	2021	DATE
agb-422	40	3	wisnu putra &	ORG
agb-422	40	4	2023	CARDINAL
agb-422	42	1	ifrs 9 in	DATE
agb-422	42	2	2014	DATE
agb-422	44	1	basel iii	PERSON
agb-422	45	1	2021	CARDINAL
agb-422	46	1	the last decade	DATE
agb-422	48	1	ifrs	PERSON
agb-422	48	2	under ifrs 9	DATE
agb-422	48	3	2019	DATE
agb-422	49	1	zhen & zhou	ORG
agb-422	49	2	2025	DATE
agb-422	52	1	2021	CARDINAL
agb-422	53	1	the early 2000s	DATE
agb-422	53	2	2008	DATE
agb-422	53	3	moussa	PERSON
agb-422	53	4	2019	DATE
agb-422	55	1	aroul & rodriguez	ORG
agb-422	55	2	2024	DATE
agb-422	56	1	kaur & dey	ORG
agb-422	56	2	2025	DATE
agb-422	59	1	biswas et al.	ORG
agb-422	59	2	2022	CARDINAL
agb-422	59	3	radhakrishnan, & zhang	ORG
agb-422	59	4	2021	DATE
agb-422	59	5	nguyen	PERSON
agb-422	59	6	kim, & ali	ORG
agb-422	59	7	2024	DATE
agb-422	61	1	iraqi	NORP
agb-422	62	1	second	ORDINAL
agb-422	62	2	third	ORDINAL
agb-422	62	3	fourth	ORDINAL
agb-422	64	1	singh & newberry	ORG
agb-422	64	2	2008	DATE
agb-422	65	1	iraq	GPE
agb-422	65	2	2023	CARDINAL
agb-422	67	1	jordan	GPE
agb-422	67	2	haddad et al.	PERSON
agb-422	67	3	2017	DATE
agb-422	69	1	iraqi	NORP
agb-422	71	1	monks & minow, 2011	ORG
agb-422	72	1	agyemang et al	PERSON
agb-422	72	2	2020	DATE
agb-422	73	1	african	NORP
agb-422	74	1	27(1	CARDINAL
agb-422	74	2	2025	CARDINAL
agb-422	74	3	60	CARDINAL
agb-422	74	4	al — ifrs	ORG
agb-422	74	5	iraqi	NORP
agb-422	76	1	2021	CARDINAL
agb-422	77	1	iraqi	NORP
agb-422	78	1	iraqi	NORP
agb-422	79	1	mehedi et al	PERSON
agb-422	79	2	2020	DATE
agb-422	82	1	iraq	GPE
agb-422	84	1	iraqi	NORP
agb-422	85	1	iraqi	NORP
agb-422	87	1	callen, & segal	ORG
agb-422	87	2	2014	DATE
agb-422	87	3	211	CARDINAL
agb-422	87	4	17	CARDINAL
agb-422	90	1	2016	DATE
agb-422	91	1	paget-blanc	PERSON
agb-422	91	2	2021	CARDINAL
agb-422	91	3	ifrs 9	DATE
agb-422	93	1	brito & júdice	ORG
agb-422	93	2	2023	CARDINAL
agb-422	95	1	ferreira	GPE
agb-422	95	2	barros, & pimentel	ORG
agb-422	95	3	2024	CARDINAL
agb-422	97	1	2024	CARDINAL
agb-422	97	2	italian	NORP
agb-422	100	1	jakubik & teleu	ORG
agb-422	100	2	2025	CARDINAL
agb-422	100	3	ifrs 9	DATE
agb-422	100	4	covid-19	PRODUCT
agb-422	103	1	bhattacharya & sharma	ORG
agb-422	103	2	2019	DATE
agb-422	103	3	122	CARDINAL
agb-422	103	4	indian	NORP
agb-422	103	5	esg	CARDINAL
agb-422	105	1	the united states	GPE
agb-422	105	2	fernando	PERSON
agb-422	105	3	li	PERSON
agb-422	105	4	2020	DATE
agb-422	106	1	iraq	GPE
agb-422	107	1	ko	PERSON
agb-422	107	2	lee, & anandarajan	ORG
agb-422	107	3	2019	DATE
agb-422	108	1	moussa	PERSON
agb-422	108	2	2019	DATE
agb-422	108	3	tunisian	NORP
agb-422	110	1	27(1	CARDINAL
agb-422	110	2	2025	CARDINAL
agb-422	110	3	61	CARDINAL
agb-422	110	4	al — ifrs	ORG
agb-422	110	5	iraqi	NORP
agb-422	110	6	1	CARDINAL
agb-422	111	1	singh & newberry	ORG
agb-422	111	2	2008	DATE
agb-422	112	1	2014	DATE
agb-422	112	2	17	CARDINAL
agb-422	113	1	2016	DATE
agb-422	114	1	2021	DATE
agb-422	114	2	european	NORP
agb-422	114	3	9	CARDINAL
agb-422	115	1	brito & júdice	ORG
agb-422	115	2	2023	CARDINAL
agb-422	115	3	european	NORP
agb-422	116	1	2024	DATE
agb-422	116	2	ifrs adoption italy	ORG
agb-422	117	1	jakubik & teleu	ORG
agb-422	117	2	2025	DATE
agb-422	117	3	ifrs 9	DATE
agb-422	117	4	malta	GPE
agb-422	117	5	9	CARDINAL
agb-422	118	1	haddad et al.	PERSON
agb-422	118	2	2017	DATE
agb-422	118	3	jordan	PERSON
agb-422	119	1	2023) ifrs &	ORG
agb-422	119	2	iraq	GPE
agb-422	119	3	iraqi	NORP
agb-422	120	1	ferreira et al.	PERSON
agb-422	120	2	2024	DATE
agb-422	120	3	566	CARDINAL
agb-422	120	4	36	CARDINAL
agb-422	121	1	bhattacharya & sharma	ORG
agb-422	121	2	2019	DATE
agb-422	121	3	india	GPE
agb-422	122	1	agyemang et al.	PERSON
agb-422	122	2	2020	DATE
agb-422	123	1	2021	CARDINAL
agb-422	124	1	monks & minow, 2011	ORG
agb-422	125	1	fernando et al.	PERSON
agb-422	125	2	2020	DATE
agb-422	126	1	ko et al.	PERSON
agb-422	126	2	2019	DATE
agb-422	126	3	governance & operational risk	ORG
agb-422	127	1	moussa	PERSON
agb-422	127	2	2019	DATE
agb-422	127	3	tunisia	GPE
agb-422	128	1	lin et al.	PERSON
agb-422	128	2	2020	DATE
agb-422	129	1	taiwan	GPE
agb-422	129	2	csr	ORG
agb-422	130	1	driss et al.	PERSON
agb-422	130	2	2021	CARDINAL
agb-422	130	3	57	CARDINAL
agb-422	131	1	bhandari & golden	ORG
agb-422	131	2	2021	CARDINAL
agb-422	132	1	mili & alaali	ORG
agb-422	132	2	2023	CARDINAL
agb-422	132	3	aroul & rodriguez	ORG
agb-422	132	4	2024	DATE
agb-422	132	5	cr changes usa	ORG
agb-422	133	1	kaur & dey	ORG
agb-422	133	2	2025	DATE
agb-422	134	1	mehedi et al.	FAC
agb-422	134	2	2020	DATE
agb-422	134	3	governance & agricultural credit bangladesh effective	ORG
agb-422	135	1	li et al.	PERSON
agb-422	135	2	2022	CARDINAL
agb-422	135	3	china	GPE
agb-422	136	1	ben saad et al.	PERSON
agb-422	136	2	2024	DATE
agb-422	136	3	csr	ORG
agb-422	136	4	france	GPE
agb-422	136	5	csr	ORG
agb-422	136	6	27(1	CARDINAL
agb-422	136	7	2025	CARDINAL
agb-422	136	8	62	CARDINAL
agb-422	136	9	al — ifrs	ORG
agb-422	136	10	iraqi	NORP
agb-422	136	11	lin et al	PERSON
agb-422	137	1	2020	DATE
agb-422	137	2	taiwanese	NORP
agb-422	138	1	driss et al	PERSON
agb-422	138	2	2021	CARDINAL
agb-422	139	1	bhandari &	ORG
agb-422	139	2	2021	CARDINAL
agb-422	139	3	the united states	GPE
agb-422	140	1	china	GPE
agb-422	140	2	li et al	PERSON
agb-422	141	1	2022	CARDINAL
agb-422	142	1	mili &	ORG
agb-422	142	2	2023	CARDINAL
agb-422	143	1	ben saad	PERSON
agb-422	143	2	laouiti, & ajina	ORG
agb-422	143	3	2024	CARDINAL
agb-422	143	4	french	NORP
agb-422	144	1	aroul & rodriguez	ORG
agb-422	144	2	2024	DATE
agb-422	145	1	kaur & dey	ORG
agb-422	145	2	2025	CARDINAL
agb-422	145	3	131	CARDINAL
agb-422	145	4	indian	NORP
agb-422	147	1	iraq	GPE
agb-422	148	1	ten	CARDINAL
agb-422	148	2	between 2013	DATE
agb-422	148	3	2022	CARDINAL
agb-422	149	1	iraqi	NORP
agb-422	149	2	iraq	GPE
agb-422	151	1	2	CARDINAL
agb-422	152	1	2	CARDINAL
agb-422	152	2	first	ORDINAL
agb-422	152	3	76	DATE
agb-422	154	1	second	ORDINAL
agb-422	154	2	97	CARDINAL
agb-422	157	1	15 percent	PERCENT
agb-422	157	2	5 percent	PERCENT
agb-422	158	1	2	CARDINAL
agb-422	159	1	2	CARDINAL
agb-422	159	2	1	CARDINAL
agb-422	159	3	0.15	CARDINAL
agb-422	159	4	f2	ORG
agb-422	159	5	6 3	CARDINAL
agb-422	159	6	5%	PERCENT
agb-422	159	7	97 76	DATE
agb-422	159	8	3	CARDINAL
agb-422	160	1	three	CARDINAL
agb-422	161	1	3	CARDINAL
agb-422	163	1	1	CARDINAL
agb-422	163	2	0	CARDINAL
agb-422	164	1	seven	CARDINAL
agb-422	166	1	cgm3	ORG
agb-422	167	1	1	CARDINAL
agb-422	168	1	1	CARDINAL
agb-422	169	1	27(1	CARDINAL
agb-422	169	2	2025	CARDINAL
agb-422	169	3	63	CARDINAL
agb-422	169	4	al — ifrs	ORG
agb-422	169	5	iraqi	NORP
agb-422	169	6	three	CARDINAL
agb-422	170	1	1	CARDINAL
agb-422	171	1	+ 𝜕6(𝑆𝑀𝑅	DATE
agb-422	172	1	1	CARDINAL
agb-422	174	1	2	CARDINAL
agb-422	178	1	2	CARDINAL
agb-422	178	2	3	CARDINAL
agb-422	182	1	3	CARDINAL
agb-422	182	2	three	CARDINAL
agb-422	182	3	msp	ORG
agb-422	183	1	4	CARDINAL
agb-422	183	2	msp	ORG
agb-422	184	1	approximately 0.548	TIME
agb-422	184	2	0.462	CARDINAL
agb-422	184	3	half	CARDINAL
agb-422	185	1	8%	PERCENT
agb-422	186	1	0.205	CARDINAL
agb-422	186	2	1.943	CARDINAL
agb-422	187	1	0.29	CARDINAL
agb-422	187	2	7.1	CARDINAL
agb-422	188	1	2.334	CARDINAL
agb-422	189	1	4	CARDINAL
agb-422	190	1	max	PERSON
agb-422	190	2	1.943 0.29	QUANTITY
agb-422	190	3	0.5 1	CARDINAL
agb-422	190	4	1 0.5	CARDINAL
agb-422	190	5	0	CARDINAL
agb-422	191	1	msp	ORG
agb-422	191	2	0.1	MONEY
agb-422	191	3	1.891	MONEY
agb-422	191	4	0.032	CARDINAL
agb-422	191	5	6.58	CARDINAL
agb-422	191	6	0.879	MONEY
agb-422	191	7	0.5	CARDINAL
agb-422	191	8	approximately half	CARDINAL
agb-422	193	1	1	CARDINAL
agb-422	194	1	1	CARDINAL
agb-422	194	2	0.5	CARDINAL
agb-422	197	1	msp	ORG
agb-422	197	2	19.4%	PERCENT
agb-422	198	1	0.1	CARDINAL
agb-422	198	2	at least half	CARDINAL
agb-422	198	3	less than 10%	PERCENT
agb-422	199	1	6.2% to 79%	PERCENT
agb-422	200	1	0.195	CARDINAL
agb-422	201	1	2.053	CARDINAL
agb-422	201	2	1.891	CARDINAL
agb-422	202	1	0.032	CARDINAL
agb-422	202	2	0	DATE
agb-422	203	1	0.333	CARDINAL
agb-422	203	2	up to 33.3%	PERCENT
agb-422	204	1	66.7%	PERCENT
agb-422	204	2	iraq	GPE
agb-422	204	3	at least one	CARDINAL
agb-422	205	1	0.069	CARDINAL
agb-422	206	1	3.861	CARDINAL
agb-422	206	2	2.111	CARDINAL
agb-422	207	1	6.58	CARDINAL
agb-422	207	2	7	DATE
agb-422	208	1	4	CARDINAL
agb-422	208	2	9	CARDINAL
agb-422	209	1	0.982	CARDINAL
agb-422	209	2	seven	CARDINAL
agb-422	210	1	0.879	CARDINAL
agb-422	211	1	the iraq stock exchange	ORG
agb-422	212	1	5	CARDINAL
agb-422	213	1	1.000	CARDINAL
agb-422	214	1	0.7	CARDINAL
agb-422	214	2	27(1	CARDINAL
agb-422	214	3	2025	CARDINAL
agb-422	214	4	64	CARDINAL
agb-422	214	5	al — ifrs	ORG
agb-422	214	6	iraqi	NORP
agb-422	214	7	0.8	CARDINAL
agb-422	215	1	1.000	CARDINAL
agb-422	217	1	5	CARDINAL
agb-422	218	1	1.000 1.000 1.000 1.000 1.000	MONEY
agb-422	218	2	1.000 1.000 1.000 1.000 1.000	MONEY
agb-422	218	3	msp	ORG
agb-422	218	4	1.000 1.000 1.000 1.000 1.000	MONEY
agb-422	218	5	1.000 1.000 1.000 z1.000 1.000 bz	MONEY
agb-422	218	6	1.000 1.000 1.000 1.000 1.000	MONEY
agb-422	218	7	1.000	CARDINAL
agb-422	219	1	1.000	CARDINAL
agb-422	220	1	1.000	CARDINAL
agb-422	221	1	100%	PERCENT
agb-422	223	1	2	CARDINAL
agb-422	224	1	2	CARDINAL
agb-422	225	1	6	CARDINAL
agb-422	226	1	bs	GPE
agb-422	227	1	3.283	CARDINAL
agb-422	227	2	0.001	CARDINAL
agb-422	227	3	0.05	CARDINAL
agb-422	229	1	bs	GPE
agb-422	230	1	1.035	CARDINAL
agb-422	230	2	0.301	CARDINAL
agb-422	232	1	0.435	CARDINAL
agb-422	232	2	0.664	CARDINAL
agb-422	234	1	6	CARDINAL
agb-422	236	1	0.206	CARDINAL
agb-422	236	2	0.001	CARDINAL
agb-422	236	3	0.102	CARDINAL
agb-422	236	4	1.035	CARDINAL
agb-422	236	5	0.301	CARDINAL
agb-422	236	6	0.046	CARDINAL
agb-422	236	7	0.664	CARDINAL
agb-422	236	8	msp	ORG
agb-422	236	9	0.228	CARDINAL
agb-422	236	10	2.730 0.007	CARDINAL
agb-422	236	11	0.339	MONEY
agb-422	236	12	msp	ORG
agb-422	237	1	0.075 2.465 0.014	QUANTITY
agb-422	237	2	msp	ORG
agb-422	238	1	2.730	CARDINAL
agb-422	238	2	0.007	CARDINAL
agb-422	238	3	msp	ORG
agb-422	241	1	0.339	CARDINAL
agb-422	241	2	0.735	CARDINAL
agb-422	243	1	msp	ORG
agb-422	244	1	2.465	CARDINAL
agb-422	244	2	0.014	CARDINAL
agb-422	244	3	msp	ORG
agb-422	247	1	1.178	CARDINAL
agb-422	247	2	0.239	CARDINAL
agb-422	249	1	7	CARDINAL
agb-422	249	2	msp	ORG
agb-422	250	1	27(1	CARDINAL
agb-422	250	2	2025	CARDINAL
agb-422	250	3	65	CARDINAL
agb-422	250	4	al — ifrs	ORG
agb-422	250	5	iraqi	NORP
agb-422	251	1	0.021	CARDINAL
agb-422	251	2	0.908	CARDINAL
agb-422	252	1	0.364	CARDINAL
agb-422	252	2	0.05	CARDINAL
agb-422	254	1	7	CARDINAL
agb-422	255	1	0.021	CARDINAL
agb-422	255	2	0.364	CARDINAL
agb-422	255	3	0.025	CARDINAL
agb-422	255	4	0.091	CARDINAL
agb-422	255	5	0.003	CARDINAL
agb-422	255	6	msp → cr	ORG
agb-422	255	7	msp	ORG
agb-422	257	1	0.042	CARDINAL
agb-422	257	2	1.691	CARDINAL
agb-422	259	1	0.091	CARDINAL
agb-422	259	2	0.05	CARDINAL
agb-422	260	1	msp	ORG
agb-422	262	1	0.003	CARDINAL
agb-422	263	1	0.248	CARDINAL
agb-422	263	2	0.804	CARDINAL
agb-422	265	1	3	CARDINAL
agb-422	266	1	3	CARDINAL
agb-422	267	1	iraqi	NORP
agb-422	267	2	the iraq stock exchange	ORG
agb-422	268	1	bs	GPE
agb-422	269	1	msp	ORG
agb-422	270	1	msp	ORG
agb-422	271	1	msp	ORG
agb-422	279	1	iraq	GPE
agb-422	283	1	sdg 2	ORG
agb-422	283	2	zero	CARDINAL
agb-422	283	3	sdg 8	ORG
agb-422	284	1	27(1	CARDINAL
agb-422	284	2	2025	CARDINAL
agb-422	284	3	66	CARDINAL
agb-422	284	4	al — ifrs	ORG
agb-422	284	5	iraqi	NORP
agb-422	288	1	ifrs 9	DATE
agb-422	290	1	crs	PRODUCT
agb-422	291	1	iraq	GPE
agb-422	292	1	agyemang	PERSON
agb-422	292	2	o. s.	PERSON
agb-422	292	3	gbettey	GPE
agb-422	292	4	j. g.	PERSON
agb-422	292	5	i. s. k.	PERSON
agb-422	292	6	2020	DATE
agb-422	293	1	africa	LOC
agb-422	294	1	19(5	CARDINAL
agb-422	294	2	1133-1152	CARDINAL
agb-422	295	1	a. a. k.	PERSON
agb-422	295	2	jaber	GPE
agb-422	295	3	j. j.	PERSON
agb-422	295	4	boughaci	GPE
agb-422	295	5	d., & ismail	ORG
agb-422	295	6	2021	CARDINAL
agb-422	297	1	plos one	PERSON
agb-422	297	2	16(5	CARDINAL
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agb-422	297	4	r. r.	PERSON
agb-422	297	5	2024	CARDINAL
agb-422	299	1	1	CARDINAL
agb-422	300	1	5803.2024.2353517	CARDINAL
agb-422	300	2	s.	PERSON
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agb-422	300	5	2021	CARDINAL
agb-422	301	1	africa	LOC
agb-422	301	2	179	CARDINAL
agb-422	303	1	ben saad	PERSON
agb-422	303	2	s.	PERSON
agb-422	303	3	laouiti	PERSON
agb-422	303	4	m., & ajina	ORG
agb-422	303	5	a.	PERSON
agb-422	303	6	2024	CARDINAL
agb-422	304	1	french	NORP
agb-422	305	1	23(3	CARDINAL
agb-422	305	2	330-352	CARDINAL
agb-422	306	1	2023-0106	CARDINAL
agb-422	306	2	2024	CARDINAL
agb-422	308	1	70, 106369	DATE
agb-422	309	1	https://doi.org/10.1016/j.frl.2024.106369 bhandari	PERSON
agb-422	309	2	a., & golden	ORG
agb-422	309	3	j.	PERSON
agb-422	309	4	2021	CARDINAL
agb-422	311	1	68, 101909	DATE
agb-422	314	1	org/10.1016/j.jcorpfin.2021.101909	GPE
agb-422	314	2	j. l.	PERSON
agb-422	314	3	2014	DATE
agb-422	316	1	29(2	CARDINAL
agb-422	316	2	129	CARDINAL
agb-422	317	1	https://doi.org/10.1177/0148558x14521205 bhattacharya	PERSON
agb-422	317	2	s., & sharma	ORG
agb-422	317	3	2019	DATE
agb-422	318	1	india	GPE
agb-422	319	1	international journal of ethics	ORG
agb-422	319	2	35(3	CARDINAL
agb-422	319	3	466	CARDINAL
agb-422	320	1	biswas	ORG
agb-422	320	2	s., bhattacharya	PERSON
agb-422	320	3	m.	PERSON
agb-422	320	4	p. h., & jin	ORG
agb-422	320	5	j. y	PERSON
agb-422	321	1	2022	CARDINAL
agb-422	322	1	india	GPE
agb-422	323	1	economics & finance	ORG
agb-422	323	2	10(1	CARDINAL
agb-422	323	3	2085266	DATE
agb-422	324	1	brito	PERSON
agb-422	324	2	r. p.	PERSON
agb-422	324	3	2023	CARDINAL
agb-422	326	1	2453-2484	DATE
agb-422	327	1	a.	GPE
agb-422	327	2	evgenidis	GPE
agb-422	327	3	a.	PERSON
agb-422	327	4	tsagkanos	ORG
agb-422	327	5	a., & siriopoulos	ORG
agb-422	327	6	2016	DATE
agb-422	329	1	13(3	CARDINAL
agb-422	329	2	328	CARDINAL
agb-422	330	1	2).2016.05	CARDINAL
agb-422	330	2	d., & morales-díaz	ORG
agb-422	330	3	j. (	PERSON
agb-422	330	4	2019	DATE
agb-422	332	1	36(2	CARDINAL
agb-422	332	2	459	CARDINAL
agb-422	333	1	drobetz, w.	PERSON
agb-422	333	2	el ghoul	ORG
agb-422	333	3	s., & guedhami	ORG
agb-422	333	4	2021	CARDINAL
agb-422	335	1	67, 101874	DATE
agb-422	336	1	z.	PERSON
agb-422	336	2	radhakrishnan	GPE
agb-422	336	3	s., & zhang	ORG
agb-422	336	4	2021	CARDINAL
agb-422	338	1	1434-1464	DATE
agb-422	339	1	https://doi.org/10.1111/1911-3846.12640 fernando	PERSON
agb-422	339	2	j. m. r.	PERSON
agb-422	339	3	li	PERSON
agb-422	339	4	2020	DATE
agb-422	341	1	28(3	DATE
agb-422	341	2	188	CARDINAL
agb-422	342	1	https://doi.org/10.1111/corg	ORG
agb-422	343	1	12306	DATE
agb-422	343	2	b. f.	PERSON
agb-422	343	3	barros, l. a. d. c., & pimentel	ORG
agb-422	343	4	r. c. https://doi.org/10.1108/cg-07-2018-0259	PERSON
agb-422	343	5	https://doi.org/10.1371/journal.pone.0250242 https://doi.org/10.1371/journal.pone.0250242 https://doi.org/10.1080/08965803.2024.2353517 https://doi.org/10.1080/08965803.2024.2353517	ORG
agb-422	343	6	https://doi.org/10.21511/imfi.13(3-2).2016.05	PRODUCT
agb-422	343	7	https://doi.org/10.21511/imfi.13(3-2).2016.05	PRODUCT
agb-422	343	8	27(1	CARDINAL
agb-422	344	1	2025	CARDINAL
agb-422	344	2	67	CARDINAL
agb-422	344	3	al — ifrs	ORG
agb-422	344	4	iraqi	NORP
agb-422	344	5	2024	CARDINAL
agb-422	345	1	adoção	ORG
agb-422	345	2	das ifrs e	PERSON
agb-422	345	3	de crédito	PERSON
agb-422	346	1	revista contabilidade & finanças	ORG
agb-422	346	2	35	DATE
agb-422	346	3	2023	CARDINAL
agb-422	348	1	102	CARDINAL
agb-422	348	2	131	CARDINAL
agb-422	348	3	www.foreignaffairs.com/united-states/price-fragme	ORG
agb-422	348	4	griffith-jones	ORG
agb-422	348	5	s., & naqvi	ORG
agb-422	348	6	2021	CARDINAL
agb-422	350	1	the european investment bank	ORG
agb-422	351	1	d. mertens	GPE
agb-422	351	2	m. thiemann	PERSON
agb-422	351	3	the european union	ORG
agb-422	352	1	90-114	CARDINAL
agb-422	353	1	oxford university	ORG
agb-422	354	1	a. e.	PERSON
agb-422	354	2	sbeiti	GPE
agb-422	354	3	w. m.	PERSON
agb-422	354	4	2017	CARDINAL
agb-422	355	1	jordan	GPE
agb-422	356	1	international journal of law and management	ORG
agb-422	356	2	59(1	CARDINAL
agb-422	356	3	147	CARDINAL
agb-422	357	1	s.	PERSON
agb-422	357	2	2025	DATE
agb-422	358	1	ifrs 9	DATE
agb-422	358	2	13(2	CARDINAL
agb-422	358	3	38	CARDINAL
agb-422	359	1	https://doi.org/10.3390/risks13020038 kaur	PERSON
agb-422	359	2	j., & dey	ORG
agb-422	359	3	s.	PERSON
agb-422	359	4	2025	DATE
agb-422	361	1	india	GPE
agb-422	362	1	indian	NORP
agb-422	362	2	19(1	CARDINAL
agb-422	362	3	33	CARDINAL
agb-422	363	1	ko	PERSON
agb-422	363	2	c., lee	PERSON
agb-422	363	3	a.	PERSON
agb-422	363	4	2019	DATE
agb-422	365	1	international journal of accounting & information management	ORG
agb-422	365	2	27(1	CARDINAL
agb-422	365	3	96	CARDINAL
agb-422	366	1	c., paget-blanc	GPE
agb-422	366	2	e., & casta	ORG
agb-422	366	3	j.-f	GPE
agb-422	367	1	2021	CARDINAL
agb-422	368	1	ifrs 9	DATE
agb-422	368	2	hal	PERSON
agb-422	368	3	https://hal.science/hal-03350978 li	PERSON
agb-422	368	4	wu	PERSON
agb-422	368	5	m., chen	PERSON
agb-422	368	6	x.	GPE
agb-422	368	7	w.	PERSON
agb-422	368	8	2022	CARDINAL
agb-422	369	1	chinese	NORP
agb-422	370	1	pacific-basin	LOC
agb-422	370	2	74, 101806	DATE
agb-422	372	1	1016	CARDINAL
agb-422	372	2	c.-m	PERSON
agb-422	372	3	chen	PERSON
agb-422	372	4	c. c. s.	PERSON
agb-422	372	5	yang	PERSON
agb-422	373	1	2020	DATE
agb-422	375	1	1093-1112	CARDINAL
agb-422	377	1	1080/1540496x.2018.1512486	CARDINAL
agb-422	377	2	rahman	PERSON
agb-422	377	3	2020	DATE
agb-422	378	1	bangladesh	GPE
agb-422	379	1	international journal of social economics	ORG
agb-422	379	2	867	CARDINAL
agb-422	380	1	m., & alaali	ORG
agb-422	380	2	2023	CARDINAL
agb-422	383	1	23(4	CARDINAL
agb-422	383	2	867	CARDINAL
agb-422	384	1	r. a. g.	PERSON
agb-422	384	2	2011	DATE
agb-422	386	1	john wiley &	ORG
agb-422	387	1	moussa	PERSON
agb-422	387	2	f. b.	PERSON
agb-422	387	3	2019	DATE
agb-422	388	1	tunisia	GPE
agb-422	389	1	20(3	CARDINAL
agb-422	389	2	640-667	CARDINAL
agb-422	390	1	https://doi.org/10.1177/09 72150919837078	CARDINAL
agb-422	390	2	kim	PERSON
agb-422	390	3	m. h.	PERSON
agb-422	390	4	& ali	PERSON
agb-422	391	1	vietnamese	NORP
agb-422	392	1	economics & finance	ORG
agb-422	392	2	89	CARDINAL
agb-422	392	3	775	CARDINAL
agb-422	393	1	x.	PERSON
agb-422	393	2	2025	DATE
agb-422	395	1	39(2	CARDINAL
agb-422	395	2	215	CARDINAL
agb-422	396	1	https://doi.org/10.1257/jep.20251439	CARDINAL
agb-422	396	2	h. a.	PERSON
agb-422	396	3	2023	CARDINAL
agb-422	397	1	iraqi	NORP
agb-422	397	2	goa university	ORG
agb-422	398	1	singh	GPE
agb-422	398	2	r. d.	GPE
agb-422	398	3	2008	DATE
agb-422	400	1	m. tsamenyi & s. uddin	ORG
agb-422	400	2	8	CARDINAL
agb-422	400	3	483-518	CARDINAL
agb-422	403	1	2021	CARDINAL
agb-422	404	1	ifrs 9	DATE
agb-422	404	2	ceccar business review	ORG
agb-422	404	3	2(7	CARDINAL
agb-422	404	4	64	CARDINAL
agb-422	405	1	https://doi.org/10.37945/cbr.2021.07.07 wahidin	PERSON
agb-422	405	2	d.	NORP
agb-422	405	3	akimov	NORP
agb-422	405	4	2021	CARDINAL
agb-422	407	1	77	DATE
agb-422	407	2	101865	DATE
agb-422	408	1	https://doi.org/10.1016	PERSON
agb-422	408	2	putra, a., & eurelia wayan	ORG
agb-422	408	3	m.	PERSON
agb-422	408	4	2023	CARDINAL
agb-422	409	1	jakarta	GPE
agb-422	410	1	bisnis & birokrasi	ORG
agb-422	410	2	dan organisasi	PERSON
agb-422	410	3	30(1	CARDINAL
agb-422	410	4	52-63	DATE
agb-422	411	1	10.20476	CARDINAL
agb-422	411	2	jbb.v30i1.1315 zhen	PERSON
agb-422	411	3	x.	GPE
agb-422	411	4	zhou	PERSON
agb-422	411	5	2025	DATE
agb-422	412	1	74, 106742	DATE
agb-422	413	1	https://doi.org/10.1016/ j.frl.2025.106742 https://revistas.usp.br/rcf/article/view/232447 https://revistas.usp.br/rcf/article/view/232447	ORG
agb-422	415	1	https://doi.org/10.3390/risks13020038	PERSON