id	sid	eid	entity	type
agb-79	1	1	59	CARDINAL
agb-79	2	1	2022	CARDINAL
agb-79	2	2	viet	GPE
agb-79	2	3	nguyen van hoa university of kinh	PERSON
agb-79	2	4	bac ninh	ORG
agb-79	2	5	viet nam	GPE
agb-79	2	6	nguyen thi hanh duyen * vinh university	PERSON
agb-79	2	7	vinh city	GPE
agb-79	2	8	viet nam	GPE
agb-79	2	9	viet nam	LOC
agb-79	2	10	national university of agriculture	ORG
agb-79	2	11	ha noi	PERSON
agb-79	2	12	viet nam	GPE
agb-79	2	13	vnhuyen@vnua.edu.vn hoang vu quang researcher	ORG
agb-79	3	1	ha noi	PERSON
agb-79	3	2	viet nam	GPE
agb-79	4	1	nguyen van huong	PERSON
agb-79	4	2	viet nam	GPE
agb-79	5	1	nguyen thi cam tu	PERSON
agb-79	5	2	ha noi	PERSON
agb-79	5	3	viet nam	GPE
agb-79	6	1	bui thi minh nguyet	PERSON
agb-79	6	2	vietnam national university of forestry	ORG
agb-79	6	3	xuan mai	PERSON
agb-79	6	4	ha noi	ORG
agb-79	6	5	vietnam	GPE
agb-79	6	6	nguyen thi hanh duyen	PERSON
agb-79	8	1	vietnam	GPE
agb-79	14	1	1	CARDINAL
agb-79	15	1	pierce, & tsay).the financial situation	ORG
agb-79	17	1	rankin, & birt	ORG
agb-79	17	2	2018	DATE
agb-79	19	1	one	CARDINAL
agb-79	24	1	chien	PERSON
agb-79	24	2	hsu	PERSON
agb-79	24	3	2021	CARDINAL
agb-79	24	4	wang	ORG
agb-79	24	5	2019	DATE
agb-79	28	1	liu	PERSON
agb-79	28	2	chien	PERSON
agb-79	28	3	sadiq, & nawaz	ORG
agb-79	28	4	2022	CARDINAL
agb-79	28	5	mohseni	ORG
agb-79	28	6	2022	CARDINAL
agb-79	30	1	2021	CARDINAL
agb-79	30	2	2021	CARDINAL
agb-79	31	1	mailto:nvhoacva@gmail.com	ORG
agb-79	32	1	mailto:hoangvuquang@hotmail.com	ORG
agb-79	32	2	mailto:camtunguyen238@gmail.com mailto:minhnguyetfuv@gmail.com	PERSON
agb-79	34	1	24(1	CARDINAL
agb-79	34	2	2022	CARDINAL
agb-79	34	3	60	CARDINAL
agb-79	34	4	hoa	GPE
agb-79	38	1	2018	DATE
agb-79	41	1	vietnam	GPE
agb-79	42	1	vietnam	GPE
agb-79	42	2	$404.105 billion	MONEY
agb-79	42	3	2022	CARDINAL
agb-79	43	1	18%	PERCENT
agb-79	44	1	43 per cent	MONEY
agb-79	44	2	vietnam	GPE
agb-79	44	3	92 million	CARDINAL
agb-79	44	4	2019	DATE
agb-79	45	1	four	CARDINAL
agb-79	49	1	2022	CARDINAL
agb-79	51	1	nguyen	PERSON
agb-79	51	2	nguyen, & do	ORG
agb-79	51	3	2020	DATE
agb-79	52	1	vietnam	GPE
agb-79	53	1	vietnam	GPE
agb-79	53	2	vietnam	GPE
agb-79	55	1	doan et al.	PERSON
agb-79	55	2	2022	CARDINAL
agb-79	57	1	tran	PERSON
agb-79	57	2	2019	DATE
agb-79	61	1	1	CARDINAL
agb-79	62	1	2	CARDINAL
agb-79	64	1	3	CARDINAL
agb-79	64	2	first	ORDINAL
agb-79	67	1	third	ORDINAL
agb-79	69	1	2	CARDINAL
agb-79	72	1	mccarthy	PERSON
agb-79	72	2	kusaila, & grasso	ORG
agb-79	72	3	2019	DATE
agb-79	76	1	sumaryati	ORG
agb-79	76	2	2020	DATE
agb-79	76	3	24(1	CARDINAL
agb-79	76	4	2022	CARDINAL
agb-79	76	5	61	CARDINAL
agb-79	76	6	hoa	GPE
agb-79	81	1	thuy	GPE
agb-79	81	2	tien	PERSON
agb-79	85	1	tien	PERSON
agb-79	85	2	thuong	PERSON
agb-79	85	3	2019	DATE
agb-79	88	1	bonsón and bednárová	ORG
agb-79	88	2	2019	DATE
agb-79	95	1	schmitz	ORG
agb-79	95	2	leoni	ORG
agb-79	95	3	2019	DATE
agb-79	99	1	malo-alain	PERSON
agb-79	99	2	2021	CARDINAL
agb-79	101	1	two	CARDINAL
agb-79	101	2	the year 2016	DATE
agb-79	101	3	2017 to 2018	DATE
agb-79	105	1	el-helaly	ORG
agb-79	105	2	2020	DATE
agb-79	110	1	agyemang	GPE
agb-79	110	2	acheampong	GPE
agb-79	110	3	2018	DATE
agb-79	114	1	aggarwal	ORG
agb-79	114	2	2020	DATE
agb-79	118	1	24(1	CARDINAL
agb-79	118	2	2022	CARDINAL
agb-79	118	3	62	CARDINAL
agb-79	118	4	hoa	GPE
agb-79	120	1	maffei	GPE
agb-79	120	2	casciello	ORG
agb-79	120	3	meucci	ORG
agb-79	120	4	2021	CARDINAL
agb-79	124	1	2021	CARDINAL
agb-79	129	1	maradona	PERSON
agb-79	129	2	2018	DATE
agb-79	134	1	kamla	PERSON
agb-79	134	2	2019	DATE
agb-79	136	1	bananuka	PERSON
agb-79	136	2	kadaali	GPE
agb-79	136	3	mukyala, muramuzi	ORG
agb-79	136	4	2019	DATE
agb-79	137	1	h6	ORG
agb-79	138	1	3	CARDINAL
agb-79	143	1	522	CARDINAL
agb-79	143	2	only 293	CARDINAL
agb-79	143	3	approximately 56.13	CARDINAL
agb-79	145	1	2021	CARDINAL
agb-79	146	1	2019	DATE
agb-79	147	1	three	CARDINAL
agb-79	147	2	five	CARDINAL
agb-79	147	3	2020	DATE
agb-79	147	4	six	CARDINAL
agb-79	147	5	sharma (	ORG
agb-79	147	6	2018	DATE
agb-79	147	7	eight	CARDINAL
agb-79	147	8	komalasari	ORG
agb-79	147	9	2019	DATE
agb-79	148	1	six	CARDINAL
agb-79	148	2	lee	GPE
agb-79	148	3	ramayah	GPE
agb-79	148	4	soto-acosta	ORG
agb-79	148	5	2020	DATE
agb-79	149	1	maffei et al	PERSON
agb-79	150	1	2021	CARDINAL
agb-79	151	1	1	CARDINAL
agb-79	151	2	4	CARDINAL
agb-79	151	3	higher than 0.50	CARDINAL
agb-79	152	1	higher than 0.50	CARDINAL
agb-79	153	1	0.70	CARDINAL
agb-79	153	2	larger than 0.70	CARDINAL
agb-79	154	1	1	CARDINAL
agb-79	155	1	24(1	CARDINAL
agb-79	155	2	2022	CARDINAL
agb-79	155	3	63	CARDINAL
agb-79	155	4	hoa	GPE
agb-79	156	1	1	CARDINAL
agb-79	156	2	1	CARDINAL
agb-79	156	3	agis1	GPE
agb-79	156	4	0.937	MONEY
agb-79	156	5	0.857	CARDINAL
agb-79	156	6	0.938	CARDINAL
agb-79	156	7	0.856	CARDINAL
agb-79	156	8	0.930	CARDINAL
agb-79	156	9	0.946	CARDINAL
agb-79	156	10	0.944	CARDINAL
agb-79	156	11	0.705	CARDINAL
agb-79	156	12	at4	ORG
agb-79	156	13	0.837	CARDINAL
agb-79	156	14	iaaa1	PERSON
agb-79	156	15	0.842	CARDINAL
agb-79	156	16	iaaa4	GPE
agb-79	156	17	0.864 0.899 0.929	MONEY
agb-79	156	18	0.880	CARDINAL
agb-79	158	1	2	CARDINAL
agb-79	161	1	3	CARDINAL
agb-79	162	1	24(1	CARDINAL
agb-79	162	2	2022	CARDINAL
agb-79	163	1	64	CARDINAL
agb-79	163	2	hoa	GPE
agb-79	164	1	0.90	CARDINAL
agb-79	166	1	4	CARDINAL
agb-79	167	1	3	CARDINAL
agb-79	167	2	agis ais	PERSON
agb-79	167	3	0.765	MONEY
agb-79	167	4	agis2	ORG
agb-79	167	5	0.451	CARDINAL
agb-79	168	1	0.460	MONEY
agb-79	168	2	0.324	CARDINAL
agb-79	168	3	0.773 0.444 0.324	MONEY
agb-79	168	4	0.467	CARDINAL
agb-79	168	5	0.930	MONEY
agb-79	168	6	0.461	CARDINAL
agb-79	168	7	0.946	MONEY
agb-79	168	8	0.475	MONEY
agb-79	168	9	0.376	CARDINAL
agb-79	168	10	ais6	ORG
agb-79	168	11	0.466	CARDINAL
agb-79	168	12	0.473 0.901 0.446	MONEY
agb-79	168	13	0.455	MONEY
agb-79	168	14	0.450	MONEY
agb-79	168	15	at3	ORG
agb-79	168	16	0.317	MONEY
agb-79	168	17	0.391 0.329	MONEY
agb-79	168	18	at4	ORG
agb-79	168	19	0.348	CARDINAL
agb-79	168	20	0.455 0.853	MONEY
agb-79	168	21	iaaa1	PERSON
agb-79	168	22	0.822	CARDINAL
agb-79	168	23	0.450	CARDINAL
agb-79	168	24	0.460	MONEY
agb-79	169	1	0.319	CARDINAL
agb-79	169	2	iaaa4	GPE
agb-79	170	1	0.354 0.305 0.651	MONEY
agb-79	170	2	iaaa5	ORG
agb-79	170	3	0.299	CARDINAL
agb-79	170	4	0.328 0.876	CARDINAL
agb-79	170	5	thr5	ORG
agb-79	170	6	0.365 0.375 0.403	MONEY
agb-79	170	7	4	CARDINAL
agb-79	170	8	agis ais	PERSON
agb-79	170	9	thr agis ais 0.521	PERSON
agb-79	170	10	0.697	CARDINAL
agb-79	170	11	0.528	MONEY
agb-79	170	12	0.439	MONEY
agb-79	170	13	24(1	CARDINAL
agb-79	170	14	2022	CARDINAL
agb-79	170	15	65	CARDINAL
agb-79	170	16	hoa	GPE
agb-79	171	1	2	CARDINAL
agb-79	172	1	h4	ORG
agb-79	172	2	h6	ORG
agb-79	173	1	5	CARDINAL
agb-79	174	1	5	CARDINAL
agb-79	174	2	t statistics	ORG
agb-79	175	1	u.l. ais ->	PERSON
agb-79	176	1	0.151	CARDINAL
agb-79	176	2	0.060 5.348 0.000	MONEY
agb-79	176	3	0.306	CARDINAL
agb-79	176	4	0.152	CARDINAL
agb-79	176	5	0.081	MONEY
agb-79	176	6	0.289	CARDINAL
agb-79	176	7	0.199	CARDINAL
agb-79	176	8	0.065	MONEY
agb-79	176	9	0.304	CARDINAL
agb-79	177	1	0.128	CARDINAL
agb-79	177	2	24(1	CARDINAL
agb-79	177	3	2022	CARDINAL
agb-79	177	4	66	CARDINAL
agb-79	177	5	hoa	GPE
agb-79	178	1	3	CARDINAL
agb-79	178	2	4	CARDINAL
agb-79	178	3	24(1	CARDINAL
agb-79	178	4	2022	CARDINAL
agb-79	178	5	67	CARDINAL
agb-79	178	6	hoa	GPE
agb-79	179	1	5	CARDINAL
agb-79	179	2	6	CARDINAL
agb-79	179	3	5	CARDINAL
agb-79	181	1	2019	DATE
agb-79	184	1	adhariani	ORG
agb-79	184	2	2020	DATE
agb-79	187	1	boulianne's (	ORG
agb-79	187	2	2020	DATE
agb-79	189	1	24(1	CARDINAL
agb-79	189	2	2022	CARDINAL
agb-79	189	3	68	CARDINAL
agb-79	189	4	hoa	GPE
agb-79	190	1	2018	DATE
agb-79	193	1	muhammad	PERSON
agb-79	193	2	nugraheni	PERSON
agb-79	193	3	2022	CARDINAL
agb-79	196	1	qasim	PERSON
agb-79	196	2	kharbat	PERSON
agb-79	196	3	2020	DATE
agb-79	199	1	al-nasrawi	ORG
agb-79	199	2	2020	DATE
agb-79	201	1	6	CARDINAL
agb-79	210	1	7	CARDINAL
agb-79	212	1	vietnamese	NORP
agb-79	218	1	8	CARDINAL
agb-79	219	1	first	ORDINAL
agb-79	222	1	vietnam	GPE
agb-79	224	1	24(1	CARDINAL
agb-79	224	2	2022	CARDINAL
agb-79	224	3	69	CARDINAL
agb-79	224	4	hoa	GPE
agb-79	225	1	k., & verma	ORG
agb-79	225	2	2020	DATE
agb-79	226	1	indian	NORP
agb-79	227	1	45(1	CARDINAL
agb-79	227	2	85	CARDINAL
agb-79	228	1	246 agyemang	PERSON
agb-79	228	2	j. k.	PERSON
agb-79	228	3	acheampong	PERSON
agb-79	228	4	o., & akenten	ORG
agb-79	228	5	w. n. (	PERSON
agb-79	228	6	2018	DATE
agb-79	230	1	international journal of accounting	ORG
agb-79	230	2	8(4	CARDINAL
agb-79	230	3	1-23	CARDINAL
agb-79	231	1	al-nasrawi	ORG
agb-79	231	2	s. a.	PERSON
agb-79	231	3	2020	DATE
agb-79	232	1	ias/ifrs	ORG
agb-79	232	2	iraq	GPE
agb-79	233	1	journal of accounting	ORG
agb-79	233	2	6(1	CARDINAL
agb-79	233	3	66-85	CARDINAL
agb-79	234	1	ssrn.3514438 alawi, n. a., & belfaqih	PERSON
agb-79	234	2	h. m.	PERSON
agb-79	234	3	2019	DATE
agb-79	235	1	qatar	GPE
agb-79	236	1	world journal of entrepreneurship	ORG
agb-79	236	2	15(1	CARDINAL
agb-79	236	3	84	CARDINAL
agb-79	237	1	a. a.	PERSON
agb-79	237	2	2020	DATE
agb-79	238	1	saudi	NORP
agb-79	239	1	revista argentina de clínica psicológica	ORG
agb-79	239	2	714	CARDINAL
agb-79	239	3	c., & adhariani	ORG
agb-79	239	4	2020	DATE
agb-79	241	1	the journal of asian finance	ORG
agb-79	241	2	7(9	CARDINAL
agb-79	241	3	649657	DATE
agb-79	242	1	bananuka	GPE
agb-79	242	2	j.	GPE
agb-79	242	3	kadaali	GPE
agb-79	242	4	a. w.	PERSON
agb-79	242	5	mukyala	PERSON
agb-79	242	6	b., & namusobya	ORG
agb-79	242	7	z.	PERSON
agb-79	242	8	2019	DATE
agb-79	244	1	9(4	CARDINAL
agb-79	244	2	502	CARDINAL
agb-79	245	1	e., & bednárová	ORG
agb-79	245	2	m. (	PERSON
agb-79	245	3	2019	DATE
agb-79	246	1	blockchain	PERSON
agb-79	247	1	meditari accountancy	ORG
agb-79	247	2	725	CARDINAL
agb-79	248	1	hsu	PERSON
agb-79	248	2	h. m.	PERSON
agb-79	248	3	m. a.	PERSON
agb-79	248	4	2022	CARDINAL
agb-79	250	1	29(9	CARDINAL
agb-79	250	2	1343113444	DATE
agb-79	251	1	02116649-6	DATE
agb-79	251	2	g., & petit	ORG
agb-79	251	3	2021	CARDINAL
agb-79	252	1	blockchain	PERSON
agb-79	253	1	743-769	CARDINAL
agb-79	254	1	c. g.	PERSON
agb-79	254	2	2020	DATE
agb-79	256	1	54, 101241	DATE
agb-79	257	1	m., lee	PERSON
agb-79	257	2	ramayah	GPE
agb-79	257	3	t., & soto-acosta	ORG
agb-79	257	4	2020	DATE
agb-79	259	1	journal of international management	ORG
agb-79	259	2	26(4	CARDINAL
agb-79	259	3	100779	DATE
agb-79	260	1	s.	PERSON
agb-79	260	2	nguyen, h.	PERSON
agb-79	260	3	nguyen, n., & do	PERSON
agb-79	260	4	2020	DATE
agb-79	261	1	hanoi	GPE
agb-79	261	2	vietnam	GPE
agb-79	262	1	10(3	CARDINAL
agb-79	262	2	543-550	CARDINAL
agb-79	263	1	http://dx.doi.org/10.5267/j.msl.2019.9.026	ORG
agb-79	263	2	j. f.	PERSON
agb-79	263	3	astrachan	PERSON
agb-79	263	4	c. b.	PERSON
agb-79	263	5	o. i.	PERSON
agb-79	263	6	m.	PERSON
agb-79	263	7	s., & ringle	ORG
agb-79	263	8	c. m.	PERSON
agb-79	263	9	2021	CARDINAL
agb-79	264	1	pls	NORP
agb-79	265	1	100392	DATE
agb-79	266	1	j. f.	PERSON
agb-79	266	2	j. j.	PERSON
agb-79	266	3	m., & ringle	ORG
agb-79	266	4	c. m.	PERSON
agb-79	266	5	2019	DATE
agb-79	267	1	pls	NORP
agb-79	268	1	european	NORP
agb-79	268	2	31(1	CARDINAL
agb-79	268	3	2-24	DATE
agb-79	269	1	t. w.	PERSON
agb-79	269	2	l. a.	PERSON
agb-79	269	3	pierce	ORG
agb-79	269	4	b. j., & tsay	PERSON
agb-79	269	5	j. j.	PERSON
agb-79	270	1	journal of accounting, auditing & finance	ORG
agb-79	270	2	0(0	CARDINAL
agb-79	270	3	0148558x211064205	CARDINAL
agb-79	271	1	4205	CARDINAL
agb-79	271	2	d.	NORP
agb-79	271	3	b.	PERSON
agb-79	271	4	rankin	GPE
agb-79	271	5	m., & birt	ORG
agb-79	271	6	j. (2018	ORG
agb-79	272	1	https://doi.org/10.1177%2f0258042x19890246 https://doi.org/10.1177%2f0258042x19890246 https://doi.org/10.5296/ijafr.v8i4.13643	PERSON
agb-79	272	2	https://www.revistaclinicapsicologica.com/data-cms/articles/20201004054927pmssci-219.pdf https://www.revistaclinicapsicologica.com/data-cms/articles/20201004054927pmssci-219.pdf https://doi.org/10.13106/jafeb.2020.vol7.no9.649 https://doi.org/10.13106/jafeb.2020.vol7.no9.649	ORG
agb-79	272	3	https://doi.org/10.1016/j.intman.2020.100779 https://doi.org/10.1016/j.intman.2020.100779	PERSON
agb-79	272	4	https://doi.org/10.1177%2f0148558x211064205 https://doi.org/10.1177%2f0148558x211064205	PERSON
agb-79	272	5	24(1	CARDINAL
agb-79	272	6	2022	CARDINAL
agb-79	272	7	70	CARDINAL
agb-79	272	8	hoa	GPE
agb-79	273	1	sec	ORG
agb-79	274	1	journal of business ethics	ORG
agb-79	274	2	147(3	DATE
agb-79	274	3	545-563	CARDINAL
agb-79	275	1	r., & haque	ORG
agb-79	275	2	f.	PERSON
agb-79	275	3	2019	DATE
agb-79	276	1	islamic	NORP
agb-79	276	2	islamic	NORP
agb-79	277	1	63	CARDINAL
agb-79	277	2	102000	DATE
agb-79	278	1	khowanas saeed	PERSON
agb-79	278	2	q.	GPE
agb-79	278	3	bayar ali	PERSON
agb-79	278	4	i.	PERSON
agb-79	278	5	hassan mahmood	PERSON
agb-79	278	6	pshdar abdalla	PERSON
agb-79	278	7	h.	PERSON
agb-79	278	8	sarhang, s.	PERSON
agb-79	278	9	bawan yassin	PERSON
agb-79	278	10	s.	PERSON
agb-79	279	1	bayar	PERSON
agb-79	279	2	2021	CARDINAL
agb-79	280	1	kurdistan	GPE
agb-79	281	1	international journal of humanities	ORG
agb-79	281	2	3(3	CARDINAL
agb-79	281	3	131	CARDINAL
agb-79	282	1	t., tran	GPE
agb-79	282	2	t., nguyen	ORG
agb-79	282	3	t., dao, n.	GPE
agb-79	282	4	ngo	GPE
agb-79	282	5	n., & nguyen	ORG
agb-79	282	6	2022	CARDINAL
agb-79	283	1	vietnam	GPE
agb-79	284	1	8(3	DATE
agb-79	284	2	323-334	QUANTITY
agb-79	285	1	http://dx.doi.org/10.5267/j.ac.2021.11.001 liu	PERSON
agb-79	285	2	z.	PERSON
agb-79	285	3	j., chien	PERSON
agb-79	285	4	sadiq	PERSON
agb-79	285	5	m., & nawaz	ORG
agb-79	285	6	m. a.	PERSON
agb-79	285	7	2022	CARDINAL
agb-79	287	1	303	CARDINAL
agb-79	287	2	114078	DATE
agb-79	288	1	m.	PERSON
agb-79	288	2	casciello	GPE
agb-79	288	3	r., & meucci	ORG
agb-79	288	4	f.	PERSON
agb-79	288	5	2021	CARDINAL
agb-79	290	1	462	CARDINAL
agb-79	291	1	a. m.	PERSON
agb-79	291	2	2018	DATE
agb-79	292	1	jordan	GPE
agb-79	293	1	international journal of asian social science	ORG
agb-79	293	2	8(8	CARDINAL
agb-79	293	3	509-517	CARDINAL
agb-79	294	1	malo-alain	PERSON
agb-79	294	2	aldoseri, m., & melegy	ORG
agb-79	294	3	m.	PERSON
agb-79	294	4	2021	CARDINAL
agb-79	296	1	7(1	CARDINAL
agb-79	296	2	249	CARDINAL
agb-79	297	1	j.ac.2020.9.011 maradona	PERSON
agb-79	297	2	a. f., & chand	PERSON
agb-79	297	3	2018	DATE
agb-79	298	1	indonesia	GPE
agb-79	298	2	journal of international accounting	ORG
agb-79	298	3	30	CARDINAL
agb-79	298	4	57	CARDINAL
agb-79	299	1	2.005	CARDINAL
agb-79	299	2	mccarthy	PERSON
agb-79	299	3	m.	PERSON
agb-79	299	4	kusaila	PERSON
agb-79	299	5	m., & grasso	ORG
agb-79	299	6	l.	PERSON
agb-79	299	7	2019	DATE
agb-79	301	1	46	DATE
agb-79	301	2	26	CARDINAL
agb-79	302	1	l. d.	PERSON
agb-79	302	2	hoang ngoc thuy	PERSON
agb-79	302	3	hoang tien	PERSON
agb-79	302	4	d. b.	PERSON
agb-79	302	5	2019	DATE
agb-79	303	1	vietnam	GPE
agb-79	304	1	economics & finance	ORG
agb-79	304	2	7(1	CARDINAL
agb-79	304	3	1602240	DATE
agb-79	305	1	240	QUANTITY
agb-79	305	2	r., & nugraheni	ORG
agb-79	305	3	2022	CARDINAL
agb-79	306	1	islamic	NORP
agb-79	306	2	islamic	NORP
agb-79	306	3	indonesian	NORP
agb-79	307	1	12(1	CARDINAL
agb-79	307	2	21582440221079838	DATE
agb-79	308	1	838	CARDINAL
agb-79	308	2	mohseni	ORG
agb-79	308	3	a., & ghasemi	ORG
agb-79	308	4	m.	PERSON
agb-79	308	5	2022	CARDINAL
agb-79	310	1	journal of governmental accounting	ORG
agb-79	310	2	8(2	CARDINAL
agb-79	310	3	143	CARDINAL
agb-79	311	1	1511	CARDINAL
agb-79	311	2	d.	NORP
agb-79	311	3	joshi, m., & mascitelli	ORG
agb-79	311	4	2018	DATE
agb-79	312	1	vietnamese	NORP
agb-79	312	2	2025	DATE
agb-79	313	1	asian	NORP
agb-79	313	2	26(2	CARDINAL
agb-79	313	3	225	CARDINAL
agb-79	314	1	2017-0052	DATE
agb-79	314	2	e., & boulianne	ORG
agb-79	314	3	2020	DATE
agb-79	315	1	blockchain	PERSON
agb-79	316	1	325	CARDINAL
agb-79	317	1	qasim	NORP
agb-79	317	2	a., & kharbat	ORG
agb-79	317	3	f. f.	PERSON
agb-79	318	1	2019	DATE
agb-79	320	1	17(1	CARDINAL
agb-79	320	2	107	CARDINAL
agb-79	321	1	jeta-52649 schmitz	PERSON
agb-79	321	2	j., & leoni	ORG
agb-79	321	3	2019	DATE
agb-79	322	1	https://doi.org/10.18488/journal.1.2018.88.509.517	PERSON
agb-79	322	2	https://doi.org/10.18488/journal.1.2018.88.509.517	PERSON
agb-79	323	1	https://doi.org/10.1016/j.jaccedu.2018.12.001 https://doi.org/10.1016/j.jaccedu.2018.12.001	ORG
agb-79	324	1	https://doi.org/10.1177%2f21582440221079838 https://doi.org/10.1177%2f21582440221079838	PERSON
agb-79	324	2	https://dx.doi.org/10.30473/gaa.2021.60439.1511 https://dx.doi.org/10.30473/gaa.2021.60439.1511	TIME
agb-79	324	3	24(1	CARDINAL
agb-79	324	4	2022	CARDINAL
agb-79	324	5	71	CARDINAL
agb-79	324	6	hoa	GPE
agb-79	325	1	australian	NORP
agb-79	325	2	29(2	CARDINAL
agb-79	325	3	331	CARDINAL
agb-79	326	1	https://doi.org/10.1111	PERSON
agb-79	326	2	shukla, a., & sharma	ORG
agb-79	326	3	s. k.	PERSON
agb-79	326	4	2018	DATE
agb-79	328	1	22(2	CARDINAL
agb-79	328	2	185-198	CARDINAL
agb-79	329	1	6	CARDINAL
agb-79	329	2	d. n.	PERSON
agb-79	329	3	t. a. t.	PERSON
agb-79	329	4	c. h. u. h. t.	ORG
agb-79	329	5	l. e. a. t.	PERSON
agb-79	330	1	l. e. m.	PERSON
agb-79	330	2	2022	CARDINAL
agb-79	331	1	vietnam	GPE
agb-79	332	1	the journal of asian finance	ORG
agb-79	332	2	9(2	CARDINAL
agb-79	332	3	159	CARDINAL
agb-79	333	1	2019	DATE
agb-79	335	1	27(1	CARDINAL
agb-79	335	2	17-43	CARDINAL
agb-79	336	1	wang	ORG
agb-79	336	2	x.	GPE
agb-79	336	3	2019	DATE
agb-79	337	1	china	GPE
agb-79	338	1	journal of business ethics	ORG
agb-79	338	2	154(3	CARDINAL
agb-79	338	3	587-603	CARDINAL