id sid eid entity type gp-284 1 1 1007 DATE gp-284 1 2 american journal of economic and management business e-issn ORG gp-284 1 3 2835-5199 CARDINAL gp-284 1 4 4 CARDINAL gp-284 1 5 7 july 2025 DATE gp-284 1 6 indonesia GPE gp-284 1 7 mitha caesaria PERSON gp-284 1 8 telkom university ORG gp-284 1 9 indonesia GPE gp-284 3 1 indonesia GPE gp-284 3 2 2021–2023 ORDINAL gp-284 5 1 106 CARDINAL gp-284 5 2 318 CARDINAL gp-284 10 1 deangelo PERSON gp-284 10 2 1981 DATE gp-284 10 3 defond & zhang ORG gp-284 10 4 2014 DATE gp-284 11 1 2024 DATE gp-284 11 2 nurbaiti & sabilla ORG gp-284 11 3 2022 CARDINAL gp-284 12 1 knechel et al. PERSON gp-284 12 2 2013 DATE gp-284 13 1 majidah et al. PERSON gp-284 13 2 2018 DATE gp-284 15 1 umar et al. PERSON gp-284 15 2 2019 DATE gp-284 15 3 2024 DATE gp-284 16 1 today DATE gp-284 17 1 2024 CARDINAL gp-284 18 1 4% PERCENT gp-284 18 2 2022 CARDINAL gp-284 18 3 the previous year DATE gp-284 18 4 6% PERCENT gp-284 18 5 2023 CARDINAL gp-284 19 1 american NORP gp-284 19 2 4 no. CARDINAL gp-284 19 3 7 july 2025 1008 DATE gp-284 19 4 1 CARDINAL gp-284 19 5 1 CARDINAL gp-284 19 6 2024 CARDINAL gp-284 20 1 uk GPE gp-284 21 1 ernst & young ORG gp-284 21 2 Β£2 billion MONEY gp-284 21 3 2012-2018 DATE gp-284 21 4 kissin & gray ORG gp-284 21 5 2025 DATE gp-284 22 1 indonesia GPE gp-284 22 2 tbk GPE gp-284 22 3 2017 CARDINAL gp-284 22 4 trillion CARDINAL gp-284 22 5 amir abdi jusuf PERSON gp-284 22 6 rsm international ORG gp-284 23 1 2019 DATE gp-284 23 2 asmara GPE gp-284 23 3 2019 DATE gp-284 23 4 nasional kontan PERSON gp-284 23 5 2021 DATE gp-284 25 1 2024 DATE gp-284 25 2 2024 DATE gp-284 25 3 aly et al. PERSON gp-284 25 4 2023 CARDINAL gp-284 25 5 hossain et al PERSON gp-284 25 6 2023 CARDINAL gp-284 25 7 2021 CARDINAL gp-284 26 1 sulaiman et al. PERSON gp-284 26 2 2022 CARDINAL gp-284 26 3 cahyanti et al. PERSON gp-284 26 4 2022 CARDINAL gp-284 29 1 one CARDINAL gp-284 29 2 2014 DATE gp-284 30 1 2009 DATE gp-284 31 1 defond & zhang ORG gp-284 31 2 2014 DATE gp-284 33 1 indonesia GPE gp-284 34 1 indonesia GPE gp-284 35 1 five CARDINAL gp-284 35 2 the indonesia stock exchange ORG gp-284 35 3 2021-2023 CARDINAL gp-284 36 1 indonesia GPE gp-284 38 1 secondary ORDINAL gp-284 39 1 septia mitha caesaria PERSON gp-284 39 2 1009 CARDINAL gp-284 40 1 the indonesia stock exchange ORG gp-284 40 2 2021-2023 CARDINAL gp-284 42 1 1 CARDINAL gp-284 42 2 the indonesia stock exchange ORG gp-284 42 3 2021 CARDINAL gp-284 42 4 2 CARDINAL gp-284 42 5 annual DATE gp-284 42 6 2021 CARDINAL gp-284 42 7 3 CARDINAL gp-284 42 8 annual DATE gp-284 42 9 2021 CARDINAL gp-284 43 1 as many as 106 CARDINAL gp-284 43 2 318 CARDINAL gp-284 45 1 2010 DATE gp-284 45 2 mao et al. PERSON gp-284 45 3 2020 DATE gp-284 45 4 hossain et al. PERSON gp-284 45 5 2023 CARDINAL gp-284 47 1 1995 DATE gp-284 48 1 2014 DATE gp-284 49 1 zero CARDINAL gp-284 49 2 defond & zhang ORG gp-284 49 3 2014 DATE gp-284 50 1 defond & zhang ORG gp-284 50 2 2014 DATE gp-284 50 3 2022 CARDINAL gp-284 53 1 year t DATE gp-284 53 2 year t DATE gp-284 53 3 year t DATE gp-284 54 1 year DATE gp-284 55 1 year t – 1 to year DATE gp-284 55 2 year t – 1 to year DATE gp-284 55 3 year DATE gp-284 55 4 1 CARDINAL gp-284 56 1 ahmar et al ORG gp-284 57 1 2024 CARDINAL gp-284 57 2 1 CARDINAL gp-284 57 3 0 CARDINAL gp-284 59 1 griffin et al. PERSON gp-284 59 2 2010 DATE gp-284 60 1 chen et al PERSON gp-284 60 2 2010 DATE gp-284 61 1 chang et al. PERSON gp-284 61 2 2019 DATE gp-284 62 1 1 CARDINAL gp-284 62 2 american journal of economic and management business vol ORG gp-284 63 1 4 no. CARDINAL gp-284 64 1 7 july 2025 1010 DATE gp-284 64 2 a given year DATE gp-284 64 3 0 CARDINAL gp-284 65 1 each year DATE gp-284 65 2 pamungkas & gantyowati ORG gp-284 65 3 2021 DATE gp-284 66 1 suhardianto & leung ORG gp-284 66 2 2020 DATE gp-284 68 1 2021 CARDINAL gp-284 68 2 10% PERCENT gp-284 68 3 0 CARDINAL gp-284 68 4 above 10% PERCENT gp-284 68 5 1 CARDINAL gp-284 70 1 2024 DATE gp-284 71 1 two CARDINAL gp-284 74 1 𝐢𝐼 ORG gp-284 74 2 π‘ŠπΏ GPE gp-284 75 1 0.05 CARDINAL gp-284 76 1 first ORDINAL gp-284 81 1 septia mitha caesaria PERSON gp-284 81 2 1011 CARDINAL gp-284 81 3 1 CARDINAL gp-284 83 1 max aq PERSON gp-284 83 2 318 CARDINAL gp-284 83 3 8.41086 CARDINAL gp-284 83 4 318 CARDINAL gp-284 84 1 318 CARDINAL gp-284 84 2 17.66 CARDINAL gp-284 84 3 24.07 CARDINAL gp-284 84 4 318 CARDINAL gp-284 84 5 15.75 CARDINAL gp-284 84 6 318 CARDINAL gp-284 85 1 1 CARDINAL gp-284 85 2 2025 CARDINAL gp-284 85 3 1 CARDINAL gp-284 85 4 318 CARDINAL gp-284 85 5 2021-2023 CARDINAL gp-284 86 1 one CARDINAL gp-284 86 2 five CARDINAL gp-284 87 1 0.171 CARDINAL gp-284 87 2 0.673 CARDINAL gp-284 88 1 the indonesia stock exchange ORG gp-284 88 2 2021–2023 ORDINAL gp-284 90 1 0.874 CARDINAL gp-284 90 2 0.078 CARDINAL gp-284 93 1 20.304 CARDINAL gp-284 93 2 1.338 CARDINAL gp-284 96 1 0.578 CARDINAL gp-284 96 2 0.494 CARDINAL gp-284 100 1 59.250 CARDINAL gp-284 100 2 26.026 CARDINAL gp-284 103 1 0.424 CARDINAL gp-284 103 2 0.495 CARDINAL gp-284 106 1 lagrange GPE gp-284 107 1 0.05 CARDINAL gp-284 107 2 three CARDINAL gp-284 108 1 the american journal of economic and management business vol ORG gp-284 108 2 4 CARDINAL gp-284 110 1 7 july 2025 1012 DATE gp-284 110 2 first ORDINAL gp-284 111 1 hausman PERSON gp-284 113 1 2 CARDINAL gp-284 113 2 𝐺𝐿𝑆 ORG gp-284 113 3 𝐺𝐿𝑆 ORG gp-284 113 4 2 MONEY gp-284 113 5 2 CARDINAL gp-284 113 6 0,05 ORG gp-284 113 7 2 CARDINAL gp-284 116 1 cg .8394415 PERSON gp-284 118 1 .0550849 .0317284 wl .0000386 PERSON gp-284 123 1 xtreg GPE gp-284 125 1 33.65 CARDINAL gp-284 125 2 0.0000 CARDINAL gp-284 125 3 2025 CARDINAL gp-284 125 4 2 CARDINAL gp-284 125 5 0.0000 CARDINAL gp-284 125 6 0.05 CARDINAL gp-284 131 1 3 CARDINAL gp-284 131 2 obs pr(skewness ORG gp-284 131 3 adj PERSON gp-284 131 4 chi2 ORG gp-284 131 5 318 CARDINAL gp-284 131 6 0.0000 MONEY gp-284 131 7 2025 CARDINAL gp-284 131 8 septia mitha caesaria PERSON gp-284 131 9 1013 CARDINAL gp-284 131 10 3 CARDINAL gp-284 131 11 0.05 CARDINAL gp-284 132 1 islam NORP gp-284 132 2 2018 DATE gp-284 138 1 4 CARDINAL gp-284 138 2 1238.04 CARDINAL gp-284 139 1 0.0000 CARDINAL gp-284 139 2 2025 CARDINAL gp-284 139 3 4 CARDINAL gp-284 139 4 0.0000 <0.05 MONEY gp-284 141 1 wooldridge PERSON gp-284 143 1 lagrange GPE gp-284 143 2 0 CARDINAL gp-284 143 3 Ξ΅β±Ό ORG gp-284 144 1 Ξ΅β±Ό ORG gp-284 144 2 β‰  0 PERSON gp-284 145 1 0.05 CARDINAL gp-284 145 2 5 CARDINAL gp-284 145 3 wooldridge PERSON gp-284 145 4 first ORDINAL gp-284 145 5 1 CARDINAL gp-284 145 6 105 CARDINAL gp-284 146 1 14.813 CARDINAL gp-284 146 2 0.0002 CARDINAL gp-284 146 3 2025 CARDINAL gp-284 146 4 5 CARDINAL gp-284 146 5 0.0002 CARDINAL gp-284 146 6 0.05 CARDINAL gp-284 149 1 β‰  0 PERSON gp-284 149 2 american NORP gp-284 149 3 4 no. CARDINAL gp-284 149 4 7 july 2025 DATE gp-284 150 1 10 CARDINAL gp-284 150 2 6 CARDINAL gp-284 150 3 1.79 CARDINAL gp-284 150 4 1.69 CARDINAL gp-284 150 5 1.07 CARDINAL gp-284 150 6 1.06 CARDINAL gp-284 150 7 1.01 0.986907 CARDINAL gp-284 150 8 1.33 CARDINAL gp-284 150 9 2025 CARDINAL gp-284 150 10 6 CARDINAL gp-284 150 11 10 CARDINAL gp-284 153 1 2007 DATE gp-284 158 1 7 CARDINAL gp-284 159 1 318 CARDINAL gp-284 159 2 year DATE gp-284 159 3 106 CARDINAL gp-284 161 1 3 CARDINAL gp-284 161 2 3 CARDINAL gp-284 161 3 5671 CARDINAL gp-284 161 4 0.1270 MONEY gp-284 161 5 wald chi2(5 ORG gp-284 162 1 57.52 CARDINAL gp-284 162 2 6 CARDINAL gp-284 162 3 0.0000 CARDINAL gp-284 164 1 95% PERCENT gp-284 167 1 1.94 CARDINAL gp-284 167 2 .100586 ci -.100505 0334567 -3.00 .003 PERSON gp-284 167 3 -.0349311 wl .0090442 0021146 PERSON gp-284 168 1 4.28 .000 CARDINAL gp-284 168 2 -3.07 ORG gp-284 168 3 .002 CARDINAL gp-284 168 4 2025 CARDINAL gp-284 174 1 0,1261𝑆𝐴𝑖𝑑 CARDINAL gp-284 175 1 septia mitha caesaria PERSON gp-284 175 2 1015 CARDINAL gp-284 175 3 𝐢𝐼 ORG gp-284 175 4 π‘ŠπΏ GPE gp-284 180 1 saraswati ORG gp-284 180 2 al ORG gp-284 181 1 2024 CARDINAL gp-284 182 1 𝐻0 CARDINAL gp-284 182 2 at least one CARDINAL gp-284 182 3 β‰  0 ORG gp-284 182 4 0.05 CARDINAL gp-284 183 1 8 CARDINAL gp-284 183 2 wald chi2(5 ORG gp-284 184 1 57.52 CARDINAL gp-284 184 2 0.0000 CARDINAL gp-284 184 3 2025 CARDINAL gp-284 184 4 0.000 CARDINAL gp-284 185 1 5% PERCENT gp-284 191 1 5% PERCENT gp-284 191 2 1.64 CARDINAL gp-284 191 3 less than 0.05 MONEY gp-284 193 1 9 CARDINAL gp-284 195 1 95% PERCENT gp-284 198 1 1.94 CARDINAL gp-284 198 2 .100586 ci -.100505 0334567 -3.00 .003 PERSON gp-284 198 3 -.0349311 wl .0090442 0021146 PERSON gp-284 199 1 4.28 .000 CARDINAL gp-284 199 2 -3.07 ORG gp-284 199 3 american journal of economic and management business ORG gp-284 200 1 4 no. CARDINAL gp-284 201 1 7 july 2025 DATE gp-284 201 2 1016 CARDINAL gp-284 202 1 2025 CARDINAL gp-284 202 2 the indonesia stock exchange ORG gp-284 202 3 2021 CARDINAL gp-284 202 4 2023 CARDINAL gp-284 204 1 1995 DATE gp-284 207 1 0.066 CARDINAL gp-284 207 2 0.683 CARDINAL gp-284 207 3 0.683 CARDINAL gp-284 210 1 0.05 CARDINAL gp-284 212 1 annual DATE gp-284 212 2 2023 CARDINAL gp-284 215 1 only 15% PERCENT gp-284 215 2 annual DATE gp-284 218 1 0.050 CARDINAL gp-284 218 2 0.053 CARDINAL gp-284 218 3 0.053 CARDINAL gp-284 218 4 0.05 CARDINAL gp-284 219 1 second ORDINAL gp-284 222 1 aly et al. PERSON gp-284 222 2 2023 CARDINAL gp-284 222 3 feng et al. PERSON gp-284 222 4 2023 CARDINAL gp-284 224 1 0.003 CARDINAL gp-284 224 2 0.003 CARDINAL gp-284 224 3 0.05 CARDINAL gp-284 224 4 ci PERSON gp-284 227 1 septia mitha caesaria PERSON gp-284 227 2 1017 CARDINAL gp-284 227 3 hossain et al. PERSON gp-284 227 4 2023 CARDINAL gp-284 229 1 pamungkas & gantyowati ORG gp-284 229 2 2021 CARDINAL gp-284 229 3 hossain et al PERSON gp-284 230 1 2023 CARDINAL gp-284 231 1 0.009 CARDINAL gp-284 231 2 0.000 CARDINAL gp-284 231 3 0.05 CARDINAL gp-284 235 1 cheng et al. PERSON gp-284 235 2 2021 CARDINAL gp-284 237 1 hwang & hong ORG gp-284 237 2 2022 CARDINAL gp-284 238 1 2021 CARDINAL gp-284 239 1 0.002 CARDINAL gp-284 239 2 0.002 CARDINAL gp-284 239 3 0.05 CARDINAL gp-284 240 1 2023 CARDINAL gp-284 246 1 2023 CARDINAL gp-284 247 1 2024 CARDINAL gp-284 251 1 indonesia GPE gp-284 252 1 indonesia GPE gp-284 253 1 american journal of economic and management business vol ORG gp-284 254 1 4 CARDINAL gp-284 256 1 7 july 2025 1018 DATE gp-284 257 1 ahmar GPE gp-284 257 2 l. al PERSON gp-284 257 3 d. p. PERSON gp-284 257 4 2024 CARDINAL gp-284 258 1 indonesia GPE gp-284 259 1 19(2 CARDINAL gp-284 259 2 101–114 CARDINAL gp-284 259 3 https://doi.org/10.21511/bbs.19(2).2024.08 CARDINAL gp-284 259 4 r. NORP gp-284 259 5 gyasi GPE gp-284 259 6 s., & affram ORG gp-284 259 7 2024 CARDINAL gp-284 261 1 1584–1598 CARDINAL gp-284 262 1 https://doi.org/10.38124/ijisrt/ijisrt24aug1058 aly PERSON gp-284 262 2 s. GPE gp-284 262 3 diab GPE gp-284 262 4 a., & abdelazim ORG gp-284 262 5 s. i. PERSON gp-284 262 6 2023 CARDINAL gp-284 264 1 egyptian NORP gp-284 266 1 asmara GPE gp-284 266 2 c. g. PERSON gp-284 266 3 2019 DATE gp-284 267 1 rsm sudah dipanggil kemenkeu terkait aisa PERSON gp-284 267 2 bakal kena PERSON gp-284 268 1 cnbc ORG gp-284 268 2 indonesia GPE gp-284 269 1 https://www.cnbcindonesia.com/market/20190329105210-1763632/rsm-sudah-dipanggil-kemenkeu-terkait-aisa-bakal-kena-sanksi aurely LOC gp-284 269 2 c., destiana GPE gp-284 269 3 r., & saadah ORG gp-284 269 4 k. PERSON gp-284 269 5 2021 CARDINAL gp-284 270 1 kualitas laba dan auditor PERSON gp-284 270 2 spesialisasi industri PERSON gp-284 271 1 indonesian NORP gp-284 271 2 01(03 CARDINAL gp-284 271 3 734–750 CARDINAL gp-284 272 1 t. j. PERSON gp-284 272 2 2022 CARDINAL gp-284 273 1 nigeria GPE gp-284 275 1 https://doi.org/10.1108/jfra01-2022-0010 barghathi PERSON gp-284 275 2 collison PERSON gp-284 275 3 d., & crawford ORG gp-284 275 4 2018 DATE gp-284 277 1 22(3 CARDINAL gp-284 277 2 629–659 CARDINAL gp-284 277 3 j. PERSON gp-284 277 4 huang PERSON gp-284 277 5 c. x. PERSON gp-284 277 6 li PERSON gp-284 277 7 a. PERSON gp-284 277 8 linda PERSON gp-284 277 9 x. GPE gp-284 277 10 lydia ORG gp-284 278 1 2014 DATE gp-284 280 1 australian NORP gp-284 281 1 cahyanti NORP gp-284 281 2 c. n. PERSON gp-284 281 3 a. w. PERSON gp-284 281 4 & werdiningsih ORG gp-284 281 5 s. PERSON gp-284 281 6 2022 CARDINAL gp-284 282 1 the indonesia stock exchange ORG gp-284 282 2 2015-2019 DATE gp-284 284 1 https://doi.org/10.54756/ijsar.2022.v.2.101 chang PERSON gp-284 284 2 j., & mo ORG gp-284 284 3 p. l. l. PERSON gp-284 284 4 2023 CARDINAL gp-284 286 1 asia-pacific journal LOC gp-284 286 2 30(1 CARDINAL gp-284 286 3 30–55 CARDINAL gp-284 287 1 chang PERSON gp-284 287 2 y. s. PERSON gp-284 287 3 chiang PERSON gp-284 287 4 c. y. PERSON gp-284 287 5 liu PERSON gp-284 287 6 l. l. PERSON gp-284 287 7 & xie PERSON gp-284 287 8 x. GPE gp-284 287 9 lucy PERSON gp-284 288 1 2019 DATE gp-284 289 1 taiwan GPE gp-284 290 1 46 DATE gp-284 291 1 https://doi.org/10.1016/j.adiac.2019.100428 chen PERSON gp-284 291 2 s. PERSON gp-284 291 3 li PERSON gp-284 291 4 z., & chi ORG gp-284 291 5 w. PERSON gp-284 291 6 2018 DATE gp-284 292 1 china GPE gp-284 293 1 asia-pacific journal LOC gp-284 293 2 25(5 CARDINAL gp-284 293 3 624–638 CARDINAL gp-284 294 1 https://doi.org/10.1080/16081625.2016.1268061 chen PERSON gp-284 294 2 s. PERSON gp-284 294 3 sun PERSON gp-284 294 4 s. y. j. PERSON gp-284 294 5 d. PERSON gp-284 294 6 2010 DATE gp-284 295 1 china GPE gp-284 296 1 127–158 CARDINAL gp-284 297 1 septia mitha caesaria PERSON gp-284 297 2 haynes ORG gp-284 297 3 c. m. PERSON gp-284 297 4 m. d. PERSON gp-284 297 5 2021 CARDINAL gp-284 299 1 36(8 CARDINAL gp-284 299 2 1068–1091 CARDINAL gp-284 300 1 j. h. PERSON gp-284 300 2 kim PERSON gp-284 300 3 j. b. PERSON gp-284 300 4 2010 DATE gp-284 302 1 29(2 CARDINAL gp-284 302 2 115–140 CARDINAL gp-284 303 1 https://doi.org/10.2308/aud.2010.29.2.115 choudhary PERSON gp-284 303 2 2018 DATE gp-284 305 1 92(7/8 CARDINAL gp-284 305 2 201–203 CARDINAL gp-284 306 1 hajji PERSON gp-284 306 2 z. PERSON gp-284 306 3 m. PERSON gp-284 306 4 a. PERSON gp-284 306 5 2024 CARDINAL gp-284 307 1 moroccan NORP gp-284 308 1 revista de gestao PERSON gp-284 309 1 https://doi.org/10.24857/rgsa.v18n6-115 defond GPE gp-284 309 2 m., & zhang ORG gp-284 309 3 j. PERSON gp-284 309 4 2014 DATE gp-284 311 1 journal of accounting and economics ORG gp-284 311 2 275–326 CARDINAL gp-284 312 1 s. PERSON gp-284 312 2 x. GPE gp-284 312 3 xiao PERSON gp-284 312 4 t., & zuo ORG gp-284 312 5 2024 CARDINAL gp-284 314 1 77(2–3 GPE gp-284 315 1 https://doi.org/10.1016/j.jacceco.2023.101669 feng PERSON gp-284 315 2 z. PERSON gp-284 315 3 li PERSON gp-284 315 4 l. z. PERSON gp-284 315 5 wong GPE gp-284 315 6 h. y. PERSON gp-284 315 7 & wong ORG gp-284 315 8 j. PERSON gp-284 315 9 2023 CARDINAL gp-284 317 1 meditari accountancy research ORG gp-284 317 2 31(5 CARDINAL gp-284 317 3 1165–1189 DATE gp-284 318 1 f. a. y. PERSON gp-284 318 2 kadir PERSON gp-284 318 3 m. r. a. PERSON gp-284 318 4 kamarudin ORG gp-284 318 5 k. a. PERSON gp-284 318 6 r. NORP gp-284 318 7 2024 CARDINAL gp-284 319 1 jordanian NORP gp-284 320 1 pakistan GPE gp-284 320 2 22(2 CARDINAL gp-284 320 3 12832–12857 DATE gp-284 321 1 https://doi.org/10.57239/pjlss-2024-22.2.00918 griffin PERSON gp-284 321 2 p. a. PERSON gp-284 321 3 lont GPE gp-284 321 4 d. h., & sun ORG gp-284 321 5 2010 DATE gp-284 323 1 321–350 CARDINAL gp-284 324 1 https://doi.org/10.1111/j.1467-629x.2009.00327.x hartono PERSON gp-284 324 2 s. PERSON gp-284 324 3 al musadieq PERSON gp-284 324 4 m. PERSON gp-284 324 5 k., & afrianty ORG gp-284 324 6 t. w. PERSON gp-284 324 7 2023 CARDINAL gp-284 325 1 indonesia GPE gp-284 326 1 11(5 CARDINAL gp-284 327 1 j. s. PERSON gp-284 327 2 kwon, GPE gp-284 327 3 s. y., & tan PERSON gp-284 327 4 h. t. PERSON gp-284 327 5 2021 CARDINAL gp-284 329 1 38(1 CARDINAL gp-284 329 2 338–375 CARDINAL gp-284 330 1 hossain PERSON gp-284 330 2 s. GPE gp-284 330 3 coulton GPE gp-284 330 4 j., & wang ORG gp-284 330 5 j. j. PERSON gp-284 330 6 2023 CARDINAL gp-284 332 1 650–696 CARDINAL gp-284 333 1 https://doi.org/10.1111/abac.12289 hwang PERSON gp-284 333 2 s., & hong ORG gp-284 333 3 p. k. PERSON gp-284 333 4 2022 CARDINAL gp-284 334 1 korean NORP gp-284 335 1 371–387 CARDINAL gp-284 337 1 2024 CARDINAL gp-284 338 1 2023 CARDINAL gp-284 339 1 islam NORP gp-284 339 2 m. r. PERSON gp-284 339 3 2018 DATE gp-284 340 1 clt ORG gp-284 341 1 international journal of physics & mathematics ORG gp-284 341 2 1 CARDINAL gp-284 341 3 37–47 CARDINAL gp-284 341 4 kissin PERSON gp-284 341 5 e., & gray, a. ORG gp-284 341 6 2025 DATE gp-284 344 1 american NORP gp-284 345 1 4 no. CARDINAL gp-284 346 1 7 july 2025 DATE gp-284 346 2 knechel GPE gp-284 346 3 w. r. PERSON gp-284 346 4 krishnan GPE gp-284 346 5 g. v. PERSON gp-284 346 6 m. PERSON gp-284 346 7 l. s. PERSON gp-284 346 8 2013 DATE gp-284 348 1 journal of practice & ORG gp-284 348 2 32 DATE gp-284 349 1 https://doi.org/10.2139/ssrn.2040754 lΓ³pez PERSON gp-284 349 2 d. m. PERSON gp-284 349 3 g. f. ( PERSON gp-284 349 4 2011 DATE gp-284 351 1 american accounting association ORG gp-284 351 2 25(2 CARDINAL gp-284 352 1 m. PERSON gp-284 352 2 isynuwardhana PERSON gp-284 352 3 d., & anna ORG gp-284 352 4 2018 DATE gp-284 354 1 2016 CARDINAL gp-284 354 2 295–301 CARDINAL gp-284 355 1 mansur PERSON gp-284 355 2 h. PERSON gp-284 355 3 aziz PERSON gp-284 355 4 a. r. a. PERSON gp-284 355 5 meero GPE gp-284 355 6 a., & shatnawi, a. ORG gp-284 355 7 2022 CARDINAL gp-284 357 1 9(1 CARDINAL gp-284 358 1 https://doi.org/10.1080/23311975.2022.2113203 mao PERSON gp-284 358 2 j. PERSON gp-284 358 3 m., & stone ORG gp-284 358 4 2020 DATE gp-284 360 1 39(2 CARDINAL gp-284 361 1 https://doi.org/10.1016/j.jaccpubpol.2020.106718 mnif ORG gp-284 361 2 i. PERSON gp-284 361 3 2022 CARDINAL gp-284 363 1 23(5 CARDINAL gp-284 363 2 1047–1070 CARDINAL gp-284 364 1 nasional kontan PERSON gp-284 365 1 2021 CARDINAL gp-284 366 1 manipulasi laporan keuangan PERSON gp-284 366 2 dua eks bos tiga pilar PERSON gp-284 366 3 tahun PERSON gp-284 367 1 nasional kontan PERSON gp-284 368 1 nurbaiti, a., & sabilla ORG gp-284 368 2 2022 CARDINAL gp-284 370 1 2217–2225 CARDINAL gp-284 371 1 pamungkas NORP gp-284 371 2 w. a. p. PERSON gp-284 371 3 e. PERSON gp-284 371 4 2021 CARDINAL gp-284 373 1 european journal of business and management research ORG gp-284 373 2 6(4 CARDINAL gp-284 373 3 230–236 CARDINAL gp-284 373 4 r. NORP gp-284 373 5 sΓ‘nchez toledano GPE gp-284 373 6 d., & sΓ‘nchez toledano ORG gp-284 373 7 j. PERSON gp-284 373 8 2024 CARDINAL gp-284 374 1 spanish NORP gp-284 375 1 european research ORG gp-284 376 1 s., bakri, a. a., & arjang ORG gp-284 377 1 2023 CARDINAL gp-284 379 1 1(02 CARDINAL gp-284 379 2 95–103 CARDINAL gp-284 379 3 r. s. PERSON gp-284 379 4 yadiati ORG gp-284 379 5 w. PERSON gp-284 379 6 h., & soemantri ORG gp-284 379 7 r. NORP gp-284 379 8 2024 CARDINAL gp-284 382 1 m. f. PERSON gp-284 382 2 alrawashedh ORG gp-284 382 3 n. h., & alqam ORG gp-284 382 4 m. a. PERSON gp-284 382 5 2024 CARDINAL gp-284 384 1 22(3 CARDINAL gp-284 384 2 643–652 CARDINAL gp-284 386 1 septia mitha caesaria PERSON gp-284 386 2 majidah PERSON gp-284 386 3 2025 CARDINAL gp-284 386 4 first ORDINAL gp-284 386 5 ajemb PERSON gp-284 386 6 american journal of economic and management business ORG