id	sid	eid	entity	type
ajiri-2103	1	1	1	CARDINAL
ajiri-2103	1	2	47	CARDINAL
ajiri-2103	1	3	american journal of interdisciplinary research	ORG
ajiri-2103	1	4	saudi arabia	GPE
ajiri-2103	1	5	yousif elhag1	PERSON
ajiri-2103	1	6	2	CARDINAL
ajiri-2103	1	7	4	CARDINAL
ajiri-2103	1	8	2023	CARDINAL
ajiri-2103	1	9	2833-2237	CARDINAL
ajiri-2103	1	10	https://doi.org/10.54536/ajiri.v2i4.2103 https://journals.e-palli.com/home/index.php/ajiri	CARDINAL
ajiri-2103	1	11	september 29	DATE
ajiri-2103	1	12	2023	CARDINAL
ajiri-2103	1	13	october 26	DATE
ajiri-2103	1	14	2023	CARDINAL
ajiri-2103	1	15	october 31	DATE
ajiri-2103	1	16	2023	CARDINAL
ajiri-2103	2	1	saudi arabia	GPE
ajiri-2103	4	1	saudi arabia	GPE
ajiri-2103	6	1	saudi arabia’s	GPE
ajiri-2103	8	1	0.001	CARDINAL
ajiri-2103	9	1	3	CARDINAL
ajiri-2103	9	2	3.43	CARDINAL
ajiri-2103	9	3	4.56	CARDINAL
ajiri-2103	9	4	4.47	CARDINAL
ajiri-2103	9	5	4.47	CARDINAL
ajiri-2103	11	1	keywords international financial	ORG
ajiri-2103	11	2	saudi	NORP
ajiri-2103	11	3	saudi arabia	GPE
ajiri-2103	11	4	1	CARDINAL
ajiri-2103	11	5	abdullah rd	PERSON
ajiri-2103	11	6	hafar al batin 39952	PERSON
ajiri-2103	11	7	saudi arabia	GPE
ajiri-2103	12	1	maguad, 2006	DATE
ajiri-2103	14	1	recent decades	DATE
ajiri-2103	15	1	botzem	GPE
ajiri-2103	15	2	2012	DATE
ajiri-2103	18	1	2006	DATE
ajiri-2103	18	2	•	CARDINAL
ajiri-2103	18	3	•	CARDINAL
ajiri-2103	18	4	the united states	GPE
ajiri-2103	18	5	us	GPE
ajiri-2103	20	1	fasb	ORG
ajiri-2103	20	2	forsyth	GPE
ajiri-2103	20	3	al.	GPE
ajiri-2103	20	4	2005	DATE
ajiri-2103	23	1	2011	DATE
ajiri-2103	24	1	french	NORP
ajiri-2103	24	2	2010	DATE
ajiri-2103	25	1	the end of 1970	DATE
ajiri-2103	27	1	fasb	GPE
ajiri-2103	27	2	us gaap	GPE
ajiri-2103	28	1	alyammahi	GPE
ajiri-2103	28	2	2013	DATE
ajiri-2103	30	1	mcgee	PERSON
ajiri-2103	30	2	us	GPE
ajiri-2103	30	3	2021	CARDINAL
ajiri-2103	33	1	meeks	PERSON
ajiri-2103	33	2	swann	ORG
ajiri-2103	33	3	2009	DATE
ajiri-2103	34	1	2005	DATE
ajiri-2103	36	1	48 https://journals.e-palli.com/home/index.php/ajiri am	QUANTITY
ajiri-2103	37	1	j. interdiscip	PERSON
ajiri-2103	39	1	innov	PERSON
ajiri-2103	40	1	2(4	CARDINAL
ajiri-2103	40	2	47	CARDINAL
ajiri-2103	40	3	57 2023	CARDINAL
ajiri-2103	41	1	2008	DATE
ajiri-2103	44	1	saudi arabia	GPE
ajiri-2103	46	1	the “international accounting standards board (iasb	ORG
ajiri-2103	46	2	richardson & eberlein	ORG
ajiri-2103	46	3	2011	DATE
ajiri-2103	47	1	more than 120	CARDINAL
ajiri-2103	47	2	2001	DATE
ajiri-2103	49	1	zeff 2012	DATE
ajiri-2103	49	2	european	NORP
ajiri-2103	49	3	1987	DATE
ajiri-2103	49	4	2000	DATE
ajiri-2103	49	5	bakr & napier	ORG
ajiri-2103	49	6	2022	CARDINAL
ajiri-2103	50	1	the “european commission	ORG
ajiri-2103	50	2	2000	DATE
ajiri-2103	50	3	2005	DATE
ajiri-2103	51	1	2009	DATE
ajiri-2103	51	2	first	ORDINAL
ajiri-2103	51	3	the end of the 1960s	DATE
ajiri-2103	51	4	2011	DATE
ajiri-2103	52	1	uk	GPE
ajiri-2103	52	2	australia	GPE
ajiri-2103	52	3	u.s.	GPE
ajiri-2103	52	4	1981	DATE
ajiri-2103	52	5	germany	GPE
ajiri-2103	52	6	australia	GPE
ajiri-2103	52	7	france	GPE
ajiri-2103	52	8	canada	GPE
ajiri-2103	52	9	the united kingdom	GPE
ajiri-2103	52	10	japan	GPE
ajiri-2103	52	11	netherlands	GPE
ajiri-2103	52	12	mexico	GPE
ajiri-2103	52	13	1995	DATE
ajiri-2103	53	1	1970	DATE
ajiri-2103	53	2	over 40	CARDINAL
ajiri-2103	54	1	1990	DATE
ajiri-2103	54	2	italy	GPE
ajiri-2103	54	3	belgium	GPE
ajiri-2103	54	4	france	GPE
ajiri-2103	54	5	germany	GPE
ajiri-2103	54	6	european	NORP
ajiri-2103	54	7	2009	DATE
ajiri-2103	56	1	iasc	FAC
ajiri-2103	56	2	2001	DATE
ajiri-2103	56	3	the “european union	ORG
ajiri-2103	56	4	2005	DATE
ajiri-2103	57	1	2010	DATE
ajiri-2103	57	2	2005	DATE
ajiri-2103	57	3	2019	DATE
ajiri-2103	59	1	2008	DATE
ajiri-2103	61	1	2008	DATE
ajiri-2103	61	2	wüstemann & wüstemann	ORG
ajiri-2103	61	3	2010	DATE
ajiri-2103	64	1	kang	PERSON
ajiri-2103	64	2	lin	PERSON
ajiri-2103	64	3	2011	DATE
ajiri-2103	64	4	us	GPE
ajiri-2103	64	5	alyammahi	GPE
ajiri-2103	64	6	2013	DATE
ajiri-2103	66	1	london	GPE
ajiri-2103	68	1	over 130	CARDINAL
ajiri-2103	69	1	2011	DATE
ajiri-2103	69	2	jalal	PERSON
ajiri-2103	69	3	2019	DATE
ajiri-2103	71	1	mandaza	ORG
ajiri-2103	71	2	2016	DATE
ajiri-2103	74	1	2008	DATE
ajiri-2103	74	2	49	CARDINAL
ajiri-2103	75	1	j. interdiscip	PERSON
ajiri-2103	77	1	innov	PERSON
ajiri-2103	78	1	2(4	CARDINAL
ajiri-2103	78	2	47	CARDINAL
ajiri-2103	78	3	2023	CARDINAL
ajiri-2103	78	4	lobo et al	PERSON
ajiri-2103	80	1	21	CARDINAL
ajiri-2103	80	2	21	CARDINAL
ajiri-2103	80	3	two	CARDINAL
ajiri-2103	81	1	first	ORDINAL
ajiri-2103	81	2	second	ORDINAL
ajiri-2103	81	3	jones & finley, 2011	ORG
ajiri-2103	83	1	cheong	PERSON
ajiri-2103	83	2	gould	PERSON
ajiri-2103	83	3	2012	DATE
ajiri-2103	84	1	madsen	PERSON
ajiri-2103	84	2	2011	DATE
ajiri-2103	84	3	al-mousa & al-adeem	ORG
ajiri-2103	84	4	2017	DATE
ajiri-2103	86	1	2009	DATE
ajiri-2103	87	1	331	CARDINAL
ajiri-2103	88	1	alyammahi	GPE
ajiri-2103	88	2	2013	DATE
ajiri-2103	89	1	tsalavoutas	ORG
ajiri-2103	89	2	evans	PERSON
ajiri-2103	89	3	2010	DATE
ajiri-2103	89	4	238	CARDINAL
ajiri-2103	89	5	greek	NORP
ajiri-2103	89	6	greece	GPE
ajiri-2103	89	7	tsalavoutas & evans	ORG
ajiri-2103	89	8	2010	DATE
ajiri-2103	94	1	dalla	PERSON
ajiri-2103	94	2	2011	DATE
ajiri-2103	94	3	greece	GPE
ajiri-2103	94	4	iatridis & alexakis	ORG
ajiri-2103	94	5	2012	DATE
ajiri-2103	98	1	2010	DATE
ajiri-2103	98	2	the united kingdom	GPE
ajiri-2103	98	3	241	CARDINAL
ajiri-2103	98	4	uk	GPE
ajiri-2103	100	1	emmanuel iatridis	PERSON
ajiri-2103	100	2	2012	DATE
ajiri-2103	101	1	saudi arabia	GPE
ajiri-2103	101	2	saudi arabia	GPE
ajiri-2103	102	1	saudi	NORP
ajiri-2103	104	1	saudi arabia’s	GPE
ajiri-2103	104	2	mci	ORG
ajiri-2103	105	1	1	CARDINAL
ajiri-2103	105	2	2017	DATE
ajiri-2103	105	3	1	CARDINAL
ajiri-2103	106	1	two	CARDINAL
ajiri-2103	106	2	abdul cader	PERSON
ajiri-2103	106	3	2015	DATE
ajiri-2103	107	1	the “majlis-al-shura	EVENT
ajiri-2103	107	2	two	CARDINAL
ajiri-2103	109	1	one	CARDINAL
ajiri-2103	110	1	two	CARDINAL
ajiri-2103	110	2	2010	DATE
ajiri-2103	111	1	saudi arabia	GPE
ajiri-2103	111	2	alqahtani	ORG
ajiri-2103	111	3	2012	DATE
ajiri-2103	112	1	arab	NORP
ajiri-2103	112	2	saudi	NORP
ajiri-2103	114	1	saudi arabia’s	GPE
ajiri-2103	114	2	1930s	DATE
ajiri-2103	114	3	1940s	DATE
ajiri-2103	114	4	peterson	PERSON
ajiri-2103	114	5	2020	DATE
ajiri-2103	115	1	saudi	NORP
ajiri-2103	115	2	50 https://journals.e-palli.com/home/index.php/ajiri am	QUANTITY
ajiri-2103	116	1	j. interdiscip	PERSON
ajiri-2103	118	1	innov	PERSON
ajiri-2103	119	1	2(4	CARDINAL
ajiri-2103	119	2	47	CARDINAL
ajiri-2103	119	3	2023	CARDINAL
ajiri-2103	119	4	middle east	LOC
ajiri-2103	120	1	18%	PERCENT
ajiri-2103	120	2	2015	DATE
ajiri-2103	120	3	more than 50%	PERCENT
ajiri-2103	120	4	2018	DATE
ajiri-2103	121	1	683.3 billion	MONEY
ajiri-2103	121	2	u.s.	GPE
ajiri-2103	121	3	2017	DATE
ajiri-2103	121	4	646 billion	MONEY
ajiri-2103	121	5	u.s.	GPE
ajiri-2103	121	6	2016	DATE
ajiri-2103	122	1	almansour	PERSON
ajiri-2103	122	2	2019	DATE
ajiri-2103	123	1	saudi arabia’s	GPE
ajiri-2103	125	1	saudi arabia	GPE
ajiri-2103	126	1	one	CARDINAL
ajiri-2103	126	2	first	ORDINAL
ajiri-2103	126	3	saudi	NORP
ajiri-2103	126	4	5%	PERCENT
ajiri-2103	126	5	kavthankar & perepu	ORG
ajiri-2103	126	6	2021	CARDINAL
ajiri-2103	127	1	one	CARDINAL
ajiri-2103	128	1	2018	DATE
ajiri-2103	129	1	one	CARDINAL
ajiri-2103	129	2	saudi	NORP
ajiri-2103	129	3	2020	DATE
ajiri-2103	130	1	the 1970s	DATE
ajiri-2103	132	1	arab	NORP
ajiri-2103	132	2	riahi & khoufi	ORG
ajiri-2103	132	3	2019	DATE
ajiri-2103	133	1	arabic	LANGUAGE
ajiri-2103	134	1	one	CARDINAL
ajiri-2103	134	2	saudi arabia	GPE
ajiri-2103	135	1	2003	DATE
ajiri-2103	135	2	saudi	NORP
ajiri-2103	135	3	sharia	PRODUCT
ajiri-2103	136	1	thomas, 2013	ORG
ajiri-2103	137	1	2004	DATE
ajiri-2103	137	2	2007	DATE
ajiri-2103	137	3	robertson” 2016	ORG
ajiri-2103	137	4	saudi	NORP
ajiri-2103	137	5	saudi	NORP
ajiri-2103	137	6	almansour	PERSON
ajiri-2103	137	7	2019	DATE
ajiri-2103	138	1	saudi	NORP
ajiri-2103	140	1	alqahtani	ORG
ajiri-2103	140	2	2012	DATE
ajiri-2103	141	1	saudi	NORP
ajiri-2103	141	2	1988	DATE
ajiri-2103	141	3	miller & pumariega	ORG
ajiri-2103	141	4	2001	DATE
ajiri-2103	142	1	saudi arabia ministry of commerce	ORG
ajiri-2103	142	2	mci	ORG
ajiri-2103	142	3	mci	ORG
ajiri-2103	142	4	1953	DATE
ajiri-2103	142	5	saudi arabia	GPE
ajiri-2103	142	6	almansour	PERSON
ajiri-2103	142	7	2019	DATE
ajiri-2103	144	1	mci	ORG
ajiri-2103	145	1	2015	DATE
ajiri-2103	146	1	the “mci	ORG
ajiri-2103	146	2	2019	DATE
ajiri-2103	146	3	2019	DATE
ajiri-2103	146	4	saudi arabia	GPE
ajiri-2103	148	1	miller	ORG
ajiri-2103	148	2	2003	DATE
ajiri-2103	149	1	saudi	NORP
ajiri-2103	152	1	the early 1950s	DATE
ajiri-2103	152	2	1989	DATE
ajiri-2103	152	3	2010	DATE
ajiri-2103	153	1	2003	DATE
ajiri-2103	155	1	saudi	NORP
ajiri-2103	155	2	51 https://journals.e-palli.com/home/index.php/ajiri am	QUANTITY
ajiri-2103	156	1	j. interdiscip	PERSON
ajiri-2103	158	1	innov	PERSON
ajiri-2103	159	1	2(4	CARDINAL
ajiri-2103	159	2	47	CARDINAL
ajiri-2103	159	3	saudi	NORP
ajiri-2103	159	4	2015	DATE
ajiri-2103	159	5	qobo & soko	ORG
ajiri-2103	159	6	2010	DATE
ajiri-2103	160	1	saudi	NORP
ajiri-2103	160	2	non-saudi	NORP
ajiri-2103	161	1	saudi arabia	GPE
ajiri-2103	163	1	april 2015	DATE
ajiri-2103	163	2	almansour	PERSON
ajiri-2103	163	3	2019	DATE
ajiri-2103	163	4	•	CARDINAL
ajiri-2103	163	5	saudi	NORP
ajiri-2103	164	1	•	CARDINAL
ajiri-2103	167	1	•	CARDINAL
ajiri-2103	168	1	saudi	NORP
ajiri-2103	169	1	•	CARDINAL
ajiri-2103	170	1	saudi monetary authority	ORG
ajiri-2103	170	2	saudi arabia’s	GPE
ajiri-2103	170	3	october 1952	DATE
ajiri-2103	171	1	sama	ORG
ajiri-2103	172	1	2015	DATE
ajiri-2103	172	2	2021	CARDINAL
ajiri-2103	172	3	•	CARDINAL
ajiri-2103	172	4	•	CARDINAL
ajiri-2103	172	5	saudi	NORP
ajiri-2103	173	1	saudi arabia’s	GPE
ajiri-2103	174	1	•	CARDINAL
ajiri-2103	174	2	•	CARDINAL
ajiri-2103	175	1	•	CARDINAL
ajiri-2103	175	2	healthcare	ORG
ajiri-2103	176	1	•	CARDINAL
ajiri-2103	177	1	2012	DATE
ajiri-2103	177	2	saudi	NORP
ajiri-2103	177	3	2008	DATE
ajiri-2103	177	4	almansour	PERSON
ajiri-2103	177	5	2019	DATE
ajiri-2103	179	1	20092013	DATE
ajiri-2103	179	2	saudi	NORP
ajiri-2103	181	1	four	CARDINAL
ajiri-2103	181	2	saudi	NORP
ajiri-2103	181	3	2002	DATE
ajiri-2103	182	1	saudi	NORP
ajiri-2103	182	2	iasc	FAC
ajiri-2103	183	1	”(almansour	PERSON
ajiri-2103	183	2	2019	DATE
ajiri-2103	183	3	saudi arabia	GPE
ajiri-2103	185	1	saudi arabia	GPE
ajiri-2103	185	2	saudi arabia	GPE
ajiri-2103	185	3	1979	DATE
ajiri-2103	185	4	mci	ORG
ajiri-2103	185	5	abdulaziz al-rashed	PERSON
ajiri-2103	185	6	2016	DATE
ajiri-2103	185	7	almansour	PERSON
ajiri-2103	185	8	2019	DATE
ajiri-2103	186	1	1981	DATE
ajiri-2103	186	2	king saud university	ORG
ajiri-2103	186	3	saudi	NORP
ajiri-2103	186	4	saudi arabia’s	GPE
ajiri-2103	187	1	1981	DATE
ajiri-2103	187	2	king saud university	ORG
ajiri-2103	187	3	saa	PERSON
ajiri-2103	187	4	2016	DATE
ajiri-2103	188	1	qobo & soko	ORG
ajiri-2103	188	2	2010	DATE
ajiri-2103	190	1	saudi arabia	GPE
ajiri-2103	191	1	1986	DATE
ajiri-2103	191	2	2017	DATE
ajiri-2103	192	1	1992	DATE
ajiri-2103	192	2	almansour	PERSON
ajiri-2103	192	3	2019	DATE
ajiri-2103	193	1	up to	CARDINAL
ajiri-2103	193	2	13	CARDINAL
ajiri-2103	193	3	two	CARDINAL
ajiri-2103	194	1	six	CARDINAL
ajiri-2103	194	2	two	CARDINAL
ajiri-2103	196	1	saudi	NORP
ajiri-2103	197	1	2007	DATE
ajiri-2103	198	1	the “mci”	ORG
ajiri-2103	198	2	2012	DATE
ajiri-2103	198	3	52 https://journals.e-palli.com/home/index.php/ajiri	QUANTITY
ajiri-2103	199	1	j. interdiscip	PERSON
ajiri-2103	201	1	innov	PERSON
ajiri-2103	202	1	2(4	CARDINAL
ajiri-2103	202	2	47	CARDINAL
ajiri-2103	202	3	57 2023	CARDINAL
ajiri-2103	202	4	2016	DATE
ajiri-2103	202	5	2021	DATE
ajiri-2103	203	1	three	CARDINAL
ajiri-2103	203	2	1	CARDINAL
ajiri-2103	203	3	2	CARDINAL
ajiri-2103	203	4	3	CARDINAL
ajiri-2103	203	5	saudi	NORP
ajiri-2103	203	6	2017	DATE
ajiri-2103	204	1	2018	DATE
ajiri-2103	205	1	2017	DATE
ajiri-2103	205	2	first	ORDINAL
ajiri-2103	210	1	second	ORDINAL
ajiri-2103	210	2	the quarter	DATE
ajiri-2103	210	3	january 2017	DATE
ajiri-2103	211	1	the first 3 months of 2016	DATE
ajiri-2103	213	1	annual	DATE
ajiri-2103	213	2	december 2017	DATE
ajiri-2103	213	3	callao et al.	ORG
ajiri-2103	213	4	2007	DATE
ajiri-2103	214	1	the prior year	DATE
ajiri-2103	214	2	the new fiscal year	DATE
ajiri-2103	216	1	third	ORDINAL
ajiri-2103	216	2	three	CARDINAL
ajiri-2103	216	3	2012-2017	DATE
ajiri-2103	216	4	almansour	PERSON
ajiri-2103	216	5	2019	DATE
ajiri-2103	218	1	the coming years	DATE
ajiri-2103	219	1	2017	DATE
ajiri-2103	219	2	2017	DATE
ajiri-2103	220	1	2017	DATE
ajiri-2103	220	2	2018	DATE
ajiri-2103	221	1	fourth	ORDINAL
ajiri-2103	221	2	december 2017	DATE
ajiri-2103	221	3	2017	DATE
ajiri-2103	222	1	2017	DATE
ajiri-2103	222	2	2018	DATE
ajiri-2103	223	1	saudi arabia	GPE
ajiri-2103	229	1	saudi	NORP
ajiri-2103	231	1	examiner	ORG
ajiri-2103	232	1	2012	DATE
ajiri-2103	233	1	first	ORDINAL
ajiri-2103	234	1	second	ORDINAL
ajiri-2103	237	1	one	CARDINAL
ajiri-2103	240	1	2002	DATE
ajiri-2103	240	2	53 https://journals.e-palli.com/home/index.php/ajiri am	QUANTITY
ajiri-2103	241	1	j. interdiscip	PERSON
ajiri-2103	243	1	innov	PERSON
ajiri-2103	244	1	2(4	CARDINAL
ajiri-2103	244	2	47	CARDINAL
ajiri-2103	248	1	saudi arabia	GPE
ajiri-2103	249	1	saudi arabia’s	GPE
ajiri-2103	252	1	two	CARDINAL
ajiri-2103	252	2	first	ORDINAL
ajiri-2103	252	3	second	ORDINAL
ajiri-2103	253	1	2	CARDINAL
ajiri-2103	253	2	2000	DATE
ajiri-2103	253	3	10 percent	PERCENT
ajiri-2103	253	4	2009	DATE
ajiri-2103	255	1	saudi arabia	GPE
ajiri-2103	259	1	5	CARDINAL
ajiri-2103	260	1	four	CARDINAL
ajiri-2103	261	1	first	ORDINAL
ajiri-2103	261	2	second	ORDINAL
ajiri-2103	263	1	fourth	ORDINAL
ajiri-2103	265	1	40	CARDINAL
ajiri-2103	265	2	25	CARDINAL
ajiri-2103	265	3	3	CARDINAL
ajiri-2103	266	1	thirty	CARDINAL
ajiri-2103	266	2	52 percent	PERCENT
ajiri-2103	266	3	1).figure 2	CARDINAL
ajiri-2103	266	4	1	CARDINAL
ajiri-2103	266	5	10	CARDINAL
ajiri-2103	266	6	10%	PERCENT
ajiri-2103	266	7	10	CARDINAL
ajiri-2103	266	8	24%	PERCENT
ajiri-2103	266	9	10	CARDINAL
ajiri-2103	266	10	33%	PERCENT
ajiri-2103	266	11	5	CARDINAL
ajiri-2103	266	12	33%	PERCENT
ajiri-2103	266	13	35	CARDINAL
ajiri-2103	266	14	21 100%	PERCENT
ajiri-2103	267	1	four	CARDINAL
ajiri-2103	267	2	saudi arabia	GPE
ajiri-2103	272	1	four	CARDINAL
ajiri-2103	275	1	0.7	CARDINAL
ajiri-2103	277	1	2	CARDINAL
ajiri-2103	278	1	ge	ORG
ajiri-2103	278	2	54 https://journals.e-palli.com/home/index.php/ajiri	QUANTITY
ajiri-2103	279	1	j. interdiscip	PERSON
ajiri-2103	281	1	innov	PERSON
ajiri-2103	282	1	2(4	CARDINAL
ajiri-2103	282	2	47	CARDINAL
ajiri-2103	282	3	two	CARDINAL
ajiri-2103	282	4	between 4	CARDINAL
ajiri-2103	283	1	less than “	MONEY
ajiri-2103	283	2	2022	CARDINAL
ajiri-2103	284	1	one	CARDINAL
ajiri-2103	284	2	anova	ORG
ajiri-2103	285	1	254	CARDINAL
ajiri-2103	286	1	191	CARDINAL
ajiri-2103	286	2	achieved 63	DATE
ajiri-2103	287	1	254	CARDINAL
ajiri-2103	288	1	193	CARDINAL
ajiri-2103	288	2	63	CARDINAL
ajiri-2103	289	1	3	CARDINAL
ajiri-2103	290	1	79.2 percent	PERCENT
ajiri-2103	290	2	77.2 percent	PERCENT
ajiri-2103	291	1	3	CARDINAL
ajiri-2103	291	2	2	CARDINAL
ajiri-2103	291	3	4 0.74	CARDINAL
ajiri-2103	291	4	6 0.75	CARDINAL
ajiri-2103	291	5	9 0.86	CARDINAL
ajiri-2103	291	6	4 0.89	CARDINAL
ajiri-2103	291	7	4 0.89	CARDINAL
ajiri-2103	291	8	8 0.82	CARDINAL
ajiri-2103	291	9	3 0.71	CARDINAL
ajiri-2103	291	10	3	CARDINAL
ajiri-2103	291	11	79	CARDINAL
ajiri-2103	291	12	24	CARDINAL
ajiri-2103	291	13	22.9	CARDINAL
ajiri-2103	291	14	64	CARDINAL
ajiri-2103	291	15	78.5 18 20.5	CARDINAL
ajiri-2103	291	16	24	CARDINAL
ajiri-2103	291	17	73.4	CARDINAL
ajiri-2103	291	18	26.6	CARDINAL
ajiri-2103	291	19	24	CARDINAL
ajiri-2103	291	20	32.5	CARDINAL
ajiri-2103	291	21	191	CARDINAL
ajiri-2103	291	22	24	CARDINAL
ajiri-2103	291	23	4	CARDINAL
ajiri-2103	291	24	49.2 percent	PERCENT
ajiri-2103	291	25	46.8 percent	PERCENT
ajiri-2103	291	26	1.6 percent	PERCENT
ajiri-2103	291	27	another 2.4 percent	PERCENT
ajiri-2103	292	1	52.5%	PERCENT
ajiri-2103	292	2	msc	PERSON
ajiri-2103	292	3	44.5%	PERCENT
ajiri-2103	292	4	only 3%	PERCENT
ajiri-2103	293	1	55.1 percent	PERCENT
ajiri-2103	293	2	55.9 percent	PERCENT
ajiri-2103	293	3	8.4 percent	PERCENT
ajiri-2103	295	1	1	CARDINAL
ajiri-2103	295	2	saudi	NORP
ajiri-2103	295	3	2-1	DATE
ajiri-2103	296	1	22	CARDINAL
ajiri-2103	296	2	first	ORDINAL
ajiri-2103	297	1	4	CARDINAL
ajiri-2103	298	1	3	CARDINAL
ajiri-2103	298	2	over 98 percent	PERCENT
ajiri-2103	299	1	88.3” percent	PERCENT
ajiri-2103	299	2	saudi	NORP
ajiri-2103	300	1	0.75	CARDINAL
ajiri-2103	301	1	5	CARDINAL
ajiri-2103	302	1	1	CARDINAL
ajiri-2103	302	2	4.59	CARDINAL
ajiri-2103	302	3	4.55	CARDINAL
ajiri-2103	302	4	4.47	CARDINAL
ajiri-2103	302	5	4.47	CARDINAL
ajiri-2103	303	1	4.45	CARDINAL
ajiri-2103	304	1	second	ORDINAL
ajiri-2103	304	2	4.68	CARDINAL
ajiri-2103	304	3	4.67	CARDINAL
ajiri-2103	304	4	4	CARDINAL
ajiri-2103	304	5	52.6 56.2	CARDINAL
ajiri-2103	304	6	28.5 49.8	QUANTITY
ajiri-2103	304	7	43.4	CARDINAL
ajiri-2103	304	8	10.5 1.5	CARDINAL
ajiri-2103	304	9	4 3.6	CARDINAL
ajiri-2103	304	10	100 100	CARDINAL
ajiri-2103	304	11	55 https://journals.e-palli.com/home/index.php/ajiri	QUANTITY
ajiri-2103	305	1	j. interdiscip	PERSON
ajiri-2103	307	1	innov	PERSON
ajiri-2103	308	1	2(4	CARDINAL
ajiri-2103	308	2	47	CARDINAL
ajiri-2103	308	3	57 2023	CARDINAL
ajiri-2103	308	4	3	CARDINAL
ajiri-2103	308	5	5	CARDINAL
ajiri-2103	308	6	joshi et al.	PERSON
ajiri-2103	308	7	2016	DATE
ajiri-2103	308	8	kruska	PERSON
ajiri-2103	309	1	ea	CARDINAL
ajiri-2103	311	1	ea	CARDINAL
ajiri-2103	311	2	fa	ORG
ajiri-2103	311	3	ac	ORG
ajiri-2103	311	4	2017	CARDINAL
ajiri-2103	311	5	saudi	NORP
ajiri-2103	313	1	4.47 4.59	CARDINAL
ajiri-2103	314	1	sama	ORG
ajiri-2103	315	1	4.68 4.67	CARDINAL
ajiri-2103	316	1	4.47	CARDINAL
ajiri-2103	316	2	0.001	CARDINAL
ajiri-2103	316	3	ac ac ac ba/	ORG
ajiri-2103	316	4	ea/ fa	PERSON
ajiri-2103	316	5	56 https://journals.e-palli.com/home/index.php/ajiri am	QUANTITY
ajiri-2103	317	1	j. interdiscip	PERSON
ajiri-2103	319	1	innov	PERSON
ajiri-2103	320	1	2(4	CARDINAL
ajiri-2103	320	2	47	CARDINAL
ajiri-2103	320	3	57 2023	CARDINAL
ajiri-2103	320	4	4.61	CARDINAL
ajiri-2103	320	5	4.61	CARDINAL
ajiri-2103	321	1	4.48	CARDINAL
ajiri-2103	322	1	three	CARDINAL
ajiri-2103	322	2	4.56	CARDINAL
ajiri-2103	322	3	4.47	CARDINAL
ajiri-2103	322	4	4.37	CARDINAL
ajiri-2103	322	5	4.37	CARDINAL
ajiri-2103	324	1	0.001	CARDINAL
ajiri-2103	325	1	3	CARDINAL
ajiri-2103	325	2	3.43	CARDINAL
ajiri-2103	325	3	4.56	CARDINAL
ajiri-2103	325	4	4.47	CARDINAL
ajiri-2103	325	5	4.47	CARDINAL
ajiri-2103	327	1	saudi arabia	GPE
ajiri-2103	328	1	saudi arabia	GPE
ajiri-2103	330	1	supreme authority	ORG
ajiri-2103	333	1	saudi	NORP
ajiri-2103	334	1	saudi	NORP
ajiri-2103	336	1	the saudi stock exchange	ORG
ajiri-2103	337	1	saudi arabia’s	GPE
ajiri-2103	338	1	one	CARDINAL
ajiri-2103	338	2	saudi arabia	GPE
ajiri-2103	341	1	abdul cader	PERSON
ajiri-2103	341	2	a.	PERSON
ajiri-2103	341	3	2015	CARDINAL
ajiri-2103	342	1	islamic	NORP
ajiri-2103	342	2	saudi arabian	NORP
ajiri-2103	343	1	islamic	NORP
ajiri-2103	343	2	6(2	CARDINAL
ajiri-2103	343	3	166	CARDINAL
ajiri-2103	344	1	al-mousa	PERSON
ajiri-2103	344	2	m., & al-adeem	PERSON
ajiri-2103	344	3	k. r.	PERSON
ajiri-2103	344	4	2017	CARDINAL
ajiri-2103	345	1	saudi arabian	NORP
ajiri-2103	345	2	2	CARDINAL
ajiri-2103	345	3	1(3	CARDINAL
ajiri-2103	346	1	aldosari	PERSON
ajiri-2103	346	2	a. m.	PERSON
ajiri-2103	346	3	2017	CARDINAL
ajiri-2103	347	1	csr	ORG
ajiri-2103	347	2	saudi arabia university	ORG
ajiri-2103	348	1	almansour	PERSON
ajiri-2103	348	2	m. s.	PERSON
ajiri-2103	348	3	2019	DATE
ajiri-2103	349	1	saudi arabia	GPE
ajiri-2103	350	1	nottingham trent university	ORG
ajiri-2103	350	2	united kingdom	GPE
ajiri-2103	351	1	almusaad	PERSON
ajiri-2103	351	2	n. s.	PERSON
ajiri-2103	351	3	2021	CARDINAL
ajiri-2103	352	1	university of essex	ORG
ajiri-2103	353	1	alqahtani	GPE
ajiri-2103	353	2	r. t.	PERSON
ajiri-2103	353	3	2012	DATE
ajiri-2103	354	1	three	CARDINAL
ajiri-2103	354	2	abha	GPE
ajiri-2103	354	3	saudi arabia	GPE
ajiri-2103	355	1	university of surrey	ORG
ajiri-2103	355	2	united kingdom	GPE
ajiri-2103	356	1	alyammahi	GPE
ajiri-2103	356	2	f. m. s. h.	PERSON
ajiri-2103	356	3	2013	DATE
ajiri-2103	357	1	the united arab emirates	GPE
ajiri-2103	357	2	the british university	ORG
ajiri-2103	357	3	dubai	GPE
ajiri-2103	358	1	bakr	PERSON
ajiri-2103	358	2	s. a.	PERSON
ajiri-2103	358	3	c. j.	PERSON
ajiri-2103	358	4	2022	CARDINAL
ajiri-2103	359	1	saudi arabia	GPE
ajiri-2103	360	1	38(1	CARDINAL
ajiri-2103	360	2	18-40	CARDINAL
ajiri-2103	361	1	2006	DATE
ajiri-2103	363	1	36(sup1	CARDINAL
ajiri-2103	363	2	5	CARDINAL
ajiri-2103	364	1	bhatt, a. h.	ORG
ajiri-2103	364	2	2020	DATE
ajiri-2103	366	1	268	CARDINAL
ajiri-2103	366	2	114937	DATE
ajiri-2103	367	1	d. k.	PERSON
ajiri-2103	367	2	2009	DATE
ajiri-2103	369	1	9(4	CARDINAL
ajiri-2103	369	2	1307	CARDINAL
ajiri-2103	370	1	botzem	GPE
ajiri-2103	370	2	s.	PERSON
ajiri-2103	370	3	2012	DATE
ajiri-2103	372	1	edward elgar	PERSON
ajiri-2103	373	1	callao	ORG
ajiri-2103	373	2	s.	GPE
ajiri-2103	373	3	j. i., & laínez	ORG
ajiri-2103	373	4	j. a.	PERSON
ajiri-2103	373	5	2007	DATE
ajiri-2103	374	1	spain	GPE
ajiri-2103	375	1	journal of international accounting	ORG
ajiri-2103	375	2	16(2	CARDINAL
ajiri-2103	375	3	148	CARDINAL
ajiri-2103	376	1	i. e.-s.	PERSON
ajiri-2103	377	1	2021	CARDINAL
ajiri-2103	378	1	saudi	NORP
ajiri-2103	379	1	2(2	CARDINAL
ajiri-2103	379	2	1-15	CARDINAL
ajiri-2103	380	1	elmghaamez	ORG
ajiri-2103	380	2	i. k.	PERSON
ajiri-2103	380	3	2019	DATE
ajiri-2103	381	1	57 https://journals.e-palli.com/home/index.php/ajiri am	QUANTITY
ajiri-2103	382	1	j. interdiscip	PERSON
ajiri-2103	384	1	innov	PERSON
ajiri-2103	385	1	2(4	CARDINAL
ajiri-2103	385	2	47	CARDINAL
ajiri-2103	385	3	57 2023	CARDINAL
ajiri-2103	385	4	university of huddersfield	ORG
ajiri-2103	386	1	emmanuel iatridis	PERSON
ajiri-2103	386	2	2012	DATE
ajiri-2103	387	1	voluntary ifrs	ORG
ajiri-2103	387	2	uk	GPE
ajiri-2103	388	1	27(6	CARDINAL
ajiri-2103	388	2	573-597	CARDINAL
ajiri-2103	389	1	forsyth	GPE
ajiri-2103	389	2	t. b.	GPE
ajiri-2103	389	3	r., & dugan	ORG
ajiri-2103	389	4	m. t.	PERSON
ajiri-2103	389	5	2005	DATE
ajiri-2103	391	1	28	CARDINAL
ajiri-2103	391	2	french	NORP
ajiri-2103	391	3	k., baily, m.	PERSON
ajiri-2103	391	4	campbell	PERSON
ajiri-2103	391	5	j., cochrane	PERSON
ajiri-2103	391	6	j.	PERSON
ajiri-2103	391	7	d.	NORP
ajiri-2103	391	8	duffie	NORP
ajiri-2103	391	9	d.	NORP
ajiri-2103	391	10	kashyap, a.	GPE
ajiri-2103	391	11	mishkin, f.	PERSON
ajiri-2103	391	12	rajan, r., & scharfstein	ORG
ajiri-2103	391	13	2010	DATE
ajiri-2103	393	1	22(3	CARDINAL
ajiri-2103	393	2	8-21	DATE
ajiri-2103	394	1	haniffa	PERSON
ajiri-2103	394	2	r., & hudaib	ORG
ajiri-2103	394	3	2007	DATE
ajiri-2103	395	1	saudi arabia	GPE
ajiri-2103	396	1	journal of international accounting	ORG
ajiri-2103	396	2	16(2	CARDINAL
ajiri-2103	396	3	179-206	CARDINAL
ajiri-2103	397	1	g., & alexakis	ORG
ajiri-2103	397	2	2012	DATE
ajiri-2103	398	1	athens	GPE
ajiri-2103	399	1	73	CARDINAL
ajiri-2103	400	1	2005	DATE
ajiri-2103	401	1	75-years	DATE
ajiri-2103	402	1	24(4	CARDINAL
ajiri-2103	402	2	255	CARDINAL
ajiri-2103	403	1	jalal	PERSON
ajiri-2103	403	2	z.	PERSON
ajiri-2103	403	3	2019	DATE
ajiri-2103	405	1	jones	PERSON
ajiri-2103	405	2	s., & finley	ORG
ajiri-2103	405	3	2011	DATE
ajiri-2103	407	1	british	NORP
ajiri-2103	407	2	22	CARDINAL
ajiri-2103	408	1	kavthankar, a., & perepu	ORG
ajiri-2103	408	2	i.	PERSON
ajiri-2103	408	3	2021	CARDINAL
ajiri-2103	409	1	saudi	NORP
ajiri-2103	410	1	iup journal of accounting research & audit	ORG
ajiri-2103	410	2	522-538	CARDINAL
ajiri-2103	411	1	g. j., lim	PERSON
ajiri-2103	411	2	c. y.	PERSON
ajiri-2103	411	3	yong	GPE
ajiri-2103	412	1	chi, q.	ORG
ajiri-2103	412	2	li	PERSON
ajiri-2103	412	3	w.	PERSON
ajiri-2103	412	4	liu	PERSON
ajiri-2103	412	5	c., lin	PERSON
ajiri-2103	412	6	b.	PERSON
ajiri-2103	412	7	w.	PERSON
ajiri-2103	412	8	quan	GPE
ajiri-2103	412	9	& li	PERSON
ajiri-2103	412	10	s. china journal of accounting research	ORG
ajiri-2103	413	1	b. a.	PERSON
ajiri-2103	413	2	2006	DATE
ajiri-2103	415	1	179-203	CARDINAL
ajiri-2103	416	1	1995	DATE
ajiri-2103	418	1	cleveland state university	ORG
ajiri-2103	419	1	mandaza	ORG
ajiri-2103	419	2	t.	GPE
ajiri-2103	419	3	2016	CARDINAL
ajiri-2103	420	1	harare cbd	ORG
ajiri-2103	421	1	miller	ORG
ajiri-2103	421	2	m. (	PERSON
ajiri-2103	421	3	2003	DATE
ajiri-2103	423	1	oxford university press	ORG
ajiri-2103	423	2	oxford	NORP
ajiri-2103	423	3	uk	GPE
ajiri-2103	423	4	miller	ORG
ajiri-2103	423	5	m. n., & pumariega	PERSON
ajiri-2103	423	6	a. j. (	PERSON
ajiri-2103	423	7	2001	DATE
ajiri-2103	425	1	64(2	CARDINAL
ajiri-2103	425	2	93	CARDINAL
ajiri-2103	426	1	2011	DATE
ajiri-2103	427	1	nordic	NORP
ajiri-2103	428	1	28	CARDINAL
ajiri-2103	428	2	365	CARDINAL
ajiri-2103	430	1	a. w.	PERSON
ajiri-2103	430	2	2019	DATE
ajiri-2103	431	1	2015	CARDINAL
ajiri-2103	431	2	2017	CARDINAL
ajiri-2103	432	1	ifrs	PERSON
ajiri-2103	432	2	saudi	NORP
ajiri-2103	433	1	14	DATE
ajiri-2103	433	2	191	CARDINAL
ajiri-2103	434	1	peterson	PERSON
ajiri-2103	434	2	j. e.	PERSON
ajiri-2103	434	3	2020	DATE
ajiri-2103	435	1	saudi arabia	GPE
ajiri-2103	436	1	rowman & littlefield	ORG
ajiri-2103	437	1	m., & soko	ORG
ajiri-2103	437	2	2010	DATE
ajiri-2103	438	1	saudi arabia	GPE
ajiri-2103	438	2	south africa	GPE
ajiri-2103	439	1	m. a.	PERSON
ajiri-2103	439	2	2010	DATE
ajiri-2103	440	1	saudi	NORP
ajiri-2103	440	2	arabian	NORP
ajiri-2103	441	1	m. a.	PERSON
ajiri-2103	441	2	2021	CARDINAL
ajiri-2103	442	1	saudi arabia’s	GPE
ajiri-2103	444	1	w.	PERSON
ajiri-2103	444	2	2019	DATE
ajiri-2103	447	1	richardson	GPE
ajiri-2103	447	2	a. j., & eberlein	PERSON
ajiri-2103	447	3	2011	DATE
ajiri-2103	449	1	journal of business ethics	ORG
ajiri-2103	449	2	98	CARDINAL
ajiri-2103	449	3	217	CARDINAL
ajiri-2103	450	1	a.	PERSON
ajiri-2103	450	2	2009	DATE
ajiri-2103	452	1	1	CARDINAL
ajiri-2103	452	2	1	CARDINAL
ajiri-2103	452	3	d., & buys	ORG
ajiri-2103	452	4	2011	DATE
ajiri-2103	453	1	south african sme financial	ORG
ajiri-2103	454	1	journal of accounting	ORG
ajiri-2103	454	2	3(1	CARDINAL
ajiri-2103	454	3	8	CARDINAL
ajiri-2103	455	1	thomas	PERSON
ajiri-2103	455	2	j.	PERSON
ajiri-2103	455	3	2013	DATE
ajiri-2103	456	1	gulf	LOC
ajiri-2103	456	2	the new arabia felix	ORG
ajiri-2103	458	1	tsalavoutas	ORG
ajiri-2103	458	2	i., & evans	ORG
ajiri-2103	458	3	l.	PERSON
ajiri-2103	458	4	2010	DATE
ajiri-2103	459	1	greece	GPE
ajiri-2103	461	1	wüstemann	PERSON
ajiri-2103	461	2	j., & wüstemann	ORG
ajiri-2103	461	3	s.	PERSON
ajiri-2103	461	4	2010	DATE
ajiri-2103	463	1	abacus	GPE
ajiri-2103	463	2	46(1	CARDINAL
ajiri-2103	463	3	1-27	CARDINAL
ajiri-2103	463	4	z.	PERSON
ajiri-2103	463	5	guindani	PERSON
ajiri-2103	463	6	grieco	PERSON
ajiri-2103	463	7	s. f.	PERSON
ajiri-2103	463	8	chen	PERSON
ajiri-2103	463	9	t. c.	GPE
ajiri-2103	463	10	x.	PERSON
ajiri-2103	463	11	2022	CARDINAL
ajiri-2103	464	1	anova	ORG
ajiri-2103	465	1	21	CARDINAL