id	sid	eid	entity	type
ajfa-18977	1	1	microsoft	ORG
ajfa-18977	1	2	18977	DATE
ajfa-18977	1	3	doi:10.5	CARDINAL
ajfa-18977	1	4	ifr	ORG
ajfa-18977	1	5	measur financ unive unive	ORG
ajfa-18977	1	6	2acco	ORDINAL
ajfa-18977	1	7	march 1 5296	DATE
ajfa-18977	1	8	40	CARDINAL
ajfa-18977	1	9	mc college 1,	PERSON
ajfa-18977	1	10	2024	DATE
ajfa-18977	1	11	16i1.18977	CARDINAL
ajfa-18977	1	12	sabah	PERSON
ajfa-18977	1	13	nelson laju	PERSON
ajfa-18977	1	14	sabah	PERSON
ajfa-18977	1	15	0450	DATE
ajfa-18977	1	16	mohd	GPE
ajfa-18977	3	1	e sabah	PERSON
ajfa-18977	3	2	884	CARDINAL
ajfa-18977	3	3	1	CARDINAL
ajfa-18977	3	4	evid	GPE
ajfa-18977	3	5	kevin s	PERSON
ajfa-18977	3	6	88400	DATE
ajfa-18977	3	7	kot	ORG
ajfa-18977	3	8	88400	DATE
ajfa-18977	3	9	kot &	ORG
ajfa-18977	3	10	ari	PERSON
ajfa-18977	3	11	alam	PERSON
ajfa-18977	3	12	bin internationa	PERSON
ajfa-18977	3	13	sia	GPE
ajfa-18977	3	14	81310	DATE
ajfa-18977	3	15	j elissa della 400	ORG
ajfa-18977	3	16	kota	ORG
ajfa-18977	4	1	april 16	DATE
ajfa-18977	4	2	202	CARDINAL
ajfa-18977	4	3	asian	NORP
ajfa-18977	5	1	acco ta kinabalu	PERSON
ajfa-18977	5	2	acco ta kinabalu	PERSON
ajfa-18977	5	3	malay	LANGUAGE
ajfa-18977	5	4	n ali khan al	PERSON
ajfa-18977	6	1	bahru	ORG
ajfa-18977	6	2	joy kinabalu	PERSON
ajfa-18977	6	3	24	CARDINAL
ajfa-18977	6	4	rg/10.5296/ ansformatio	GPE
ajfa-18977	6	5	sabah	PERSON
ajfa-18977	6	6	ma	PERSON
ajfa-18977	6	7	sabah	PERSON
ajfa-18977	6	8	ma teknologi	PERSON
ajfa-18977	6	9	u, johor	ORG
ajfa-18977	6	10	malay	NORP
ajfa-18977	6	11	jun ajfa.v16i1.1	PERSON
ajfa-18977	6	12	19 2024	TIME
ajfa-18977	6	13	1	CARDINAL
ajfa-18977	6	14	alaysia alaysia	LOC
ajfa-18977	6	15	mara alaysia ysia ne 1	PERSON
ajfa-18977	6	16	2024 18977	DATE
ajfa-18977	6	17	946-052x 16	QUANTITY
ajfa-18977	6	18	1	CARDINAL
ajfa-18977	7	1	ifr	ORG
ajfa-18977	7	2	concep standar	PERSON
ajfa-18977	7	3	compan measuri	PERSON
ajfa-18977	7	4	informa keywo	PERSON
ajfa-18977	7	5	34	CARDINAL
ajfa-18977	7	6	hance	PERSON
ajfa-18977	7	7	compan	GPE
ajfa-18977	7	8	malaysia	GPE
ajfa-18977	7	9	cor	ORG
ajfa-18977	7	10	al	ORG
ajfa-18977	9	1	ny	GPE
ajfa-18977	9	2	ed compani	PERSON
ajfa-18977	9	3	11	CARDINAL
ajfa-18977	9	4	ifr	ORG
ajfa-18977	10	1	ifr	ORG
ajfa-18977	11	1	ackn	ORG
ajfa-18977	11	2	ent	DATE
ajfa-18977	11	3	ifr ies	ORG
ajfa-18977	12	1	stu	PERSON
ajfa-18977	13	1	annual	DATE
ajfa-18977	13	2	20	CARDINAL
ajfa-18977	13	3	ma k	PERSON
ajfa-18977	13	4	2	CARDINAL
ajfa-18977	13	5	1	CARDINAL
ajfa-18977	13	6	ifr	ORG
ajfa-18977	13	7	018	CARDINAL
ajfa-18977	15	1	w	ORG
ajfa-18977	15	2	asian	NORP
ajfa-18977	15	3	5	CARDINAL
ajfa-18977	15	4	gs	ORG
ajfa-18977	15	5	acco ance	PERSON
ajfa-18977	15	6	ifr	ORG
ajfa-18977	16	1	4.0	CARDINAL
ajfa-18977	16	2	finan n	ORG
ajfa-18977	16	3	malaysia	GPE
ajfa-18977	17	1	160	CARDINAL
ajfa-18977	19	1	lective	NORP
ajfa-18977	19	2	ncial repo finance & ac issn	ORG
ajfa-18977	19	3	19 2024	TIME
ajfa-18977	19	4	1	CARDINAL
ajfa-18977	19	5	5	CARDINAL
ajfa-18977	19	6	funda	ORG
ajfa-18977	19	7	aysian	ORG
ajfa-18977	19	8	acc g	PERSON
ajfa-18977	19	9	compani ce statemen orporations	ORG
ajfa-18977	19	10	wel ifr	PERSON
ajfa-18977	19	11	946-052x 16	QUANTITY
ajfa-18977	19	12	1	CARDINAL
ajfa-18977	20	1	1	CARDINAL
ajfa-18977	20	2	glo technol artificia advance financia	ORG
ajfa-18977	20	3	delibera deficien practice	PERSON
ajfa-18977	20	4	2014	DATE
ajfa-18977	20	5	al	ORG
ajfa-18977	21	1	201	CARDINAL
ajfa-18977	21	2	nonreportin	ORG
ajfa-18977	21	3	2016	DATE
ajfa-18977	21	4	ifr	ORG
ajfa-18977	21	5	measuri	ORG
ajfa-18977	21	6	incl disclosu crucial mbobo	ORG
ajfa-18977	21	7	technol publish oduction obal busine	ORG
ajfa-18977	21	8	brea al intelligen ement	PERSON
ajfa-18977	21	9	te al	PERSON
ajfa-18977	21	10	rigo e	GPE
ajfa-18977	21	11	ifr	ORG
ajfa-18977	21	12	20	CARDINAL
ajfa-18977	21	13	t 18	DATE
ajfa-18977	21	14	financ	ORG
ajfa-18977	22	1	relat r	PERSON
ajfa-18977	23	1	2	CARDINAL
ajfa-18977	23	2	standar al	PERSON
ajfa-18977	23	3	nce	PERSON
ajfa-18977	23	4	ifr	ORG
ajfa-18977	23	5	onomic deci orous proce	ORG
ajfa-18977	23	6	negat	ORG
ajfa-18977	25	1	arifin	GPE
ajfa-18977	25	2	tions conten	PERSON
ajfa-18977	25	3	2016	DATE
ajfa-18977	25	4	w	GPE
ajfa-18977	25	5	w	ORG
ajfa-18977	25	6	ifr	ORG
ajfa-18977	25	7	ifr	ORG
ajfa-18977	26	1	n malaysian	NORP
ajfa-18977	27	1	qua	ORG
ajfa-18977	27	2	al tes	ORG
ajfa-18977	28	1	3	CARDINAL
ajfa-18977	28	2	serban	NORP
ajfa-18977	28	3	2	CARDINAL
ajfa-18977	28	4	ifr	ORG
ajfa-18977	29	1	acc mova	PERSON
ajfa-18977	32	1	scarc	GPE
ajfa-18977	32	2	2018	DATE
ajfa-18977	32	3	frq	PERSON
ajfa-18977	32	4	asian	NORP
ajfa-18977	32	5	erius & hirt	ORG
ajfa-18977	32	6	accoun ality	PERSON
ajfa-18977	32	7	ec	ORG
ajfa-18977	32	8	bott t	PERSON
ajfa-18977	32	9	sta ozhnova	PERSON
ajfa-18977	32	10	20	CARDINAL
ajfa-18977	32	11	cor	ORG
ajfa-18977	32	12	stu	PERSON
ajfa-18977	33	1	ab n journal	ORG
ajfa-18977	33	2	f s	ORG
ajfa-18977	33	3	the 21	DATE
ajfa-18977	33	4	2019	DATE
ajfa-18977	34	1	al.	PERSON
ajfa-18977	34	2	2	CARDINAL
ajfa-18977	34	3	standa	ORG
ajfa-18977	35	1	201	CARDINAL
ajfa-18977	35	2	018	CARDINAL
ajfa-18977	36	1	iable measu	PERSON
ajfa-18977	36	2	kelto milar vein	ORG
ajfa-18977	36	3	& ac issn	ORG
ajfa-18977	36	4	19 2024	TIME
ajfa-18977	36	5	1 ajfa.macro 1st century	DATE
ajfa-18977	36	6	ckchain	PERSON
ajfa-18977	37	1	ecision	PERSON
ajfa-18977	37	2	14	CARDINAL
ajfa-18977	37	3	ma ng negative olicy	PERSON
ajfa-18977	37	4	w	ORG
ajfa-18977	37	5	ec	ORG
ajfa-18977	37	6	inde mechanisms	ORG
ajfa-18977	37	7	w	ORG
ajfa-18977	37	8	hanafi et al	ORG
ajfa-18977	37	9	946-052x 16	QUANTITY
ajfa-18977	37	10	1	CARDINAL
ajfa-18977	37	11	ence	PERSON
ajfa-18977	37	12	tti et al.	FAC
ajfa-18977	39	1	2009	DATE
ajfa-18977	39	2	2	CARDINAL
ajfa-18977	39	3	2017	CARDINAL
ajfa-18977	40	1	informa	PERSON
ajfa-18977	40	2	concep standar study co	ORG
ajfa-18977	40	3	rem	PERSON
ajfa-18977	40	4	2	CARDINAL
ajfa-18977	41	1	the d (1999	DATE
ajfa-18977	41	2	shareho mokoal compan	PERSON
ajfa-18977	41	3	2017	CARDINAL
ajfa-18977	41	4	mas tive charact	ORG
ajfa-18977	41	5	ann	GPE
ajfa-18977	41	6	evalu ance	PERSON
ajfa-18977	41	7	maining se ates	PERSON
ajfa-18977	42	1	revi	PERSON
ajfa-18977	42	2	ifr mance	ORG
ajfa-18977	42	3	199	CARDINAL
ajfa-18977	42	4	ny informa al	PERSON
ajfa-18977	42	5	busi n et al.	PERSON
ajfa-18977	42	6	201	CARDINAL
ajfa-18977	42	7	ifr	ORG
ajfa-18977	42	8	inten va	GPE
ajfa-18977	42	9	2018	DATE
ajfa-18977	42	10	si e integrity	ORG
ajfa-18977	43	1	ung	PERSON
ajfa-18977	43	2	2016	DATE
ajfa-18977	43	3	ifr	ORG
ajfa-18977	43	4	2018	DATE
ajfa-18977	44	1	o	DATE
ajfa-18977	44	2	ac	ORG
ajfa-18977	44	3	acr	ORG
ajfa-18977	44	4	o	DATE
ajfa-18977	44	5	iew ecome prev	ORG
ajfa-18977	44	6	ness environ	PERSON
ajfa-18977	45	1	99	CARDINAL
ajfa-18977	45	2	2012	DATE
ajfa-18977	46	1	18	CARDINAL
ajfa-18977	46	2	kaur & ensive	ORG
ajfa-18977	46	3	ia	GPE
ajfa-18977	46	4	20	CARDINAL
ajfa-18977	46	5	ifr	ORG
ajfa-18977	46	6	heav	PERSON
ajfa-18977	47	1	thro es of braam operationali	PERSON
ajfa-18977	47	2	cordance w	PERSON
ajfa-18977	47	3	160	CARDINAL
ajfa-18977	48	1	ltimedia co arly et al.	ORG
ajfa-18977	48	2	st ting	PERSON
ajfa-18977	48	3	singh	GPE
ajfa-18977	48	4	2019	DATE
ajfa-18977	48	5	21s	CARDINAL
ajfa-18977	48	6	018	CARDINAL
ajfa-18977	49	1	simila	ORG
ajfa-18977	49	2	hyp ead	PERSON
ajfa-18977	49	3	4	CARDINAL
ajfa-18977	49	4	rese	NORP
ajfa-18977	49	5	2013	DATE
ajfa-18977	50	1	nev plete disclo n	PERSON
ajfa-18977	51	1	st century	DATE
ajfa-18977	51	2	ifr fram l	ORG
ajfa-18977	51	3	amin & asian	ORG
ajfa-18977	51	4	2013	DATE
ajfa-18977	51	5	a t (2013	DATE
ajfa-18977	51	6	2	CARDINAL
ajfa-18977	53	1	5	CARDINAL
ajfa-18977	53	2	dea	ORG
ajfa-18977	53	3	ec	ORG
ajfa-18977	53	4	201	CARDINAL
ajfa-18977	53	5	kelton	PERSON
ajfa-18977	53	6	th mohamed	PERSON
ajfa-18977	53	7	metho el	PERSON
ajfa-18977	53	8	2016	DATE
ajfa-18977	53	9	asc ncorporated	ORG
ajfa-18977	53	10	2018	DATE
ajfa-18977	53	11	malaysia	GPE
ajfa-18977	53	12	3 exp	QUANTITY
ajfa-18977	53	13	concep aterial infor	ORG
ajfa-18977	53	14	ifr	ORG
ajfa-18977	53	15	1	CARDINAL
ajfa-18977	53	16	yang	PERSON
ajfa-18977	53	17	2 s	CARDINAL
ajfa-18977	53	18	2016	CARDINAL
ajfa-18977	53	19	fish finance & ac issn	ORG
ajfa-18977	53	20	19 2024	TIME
ajfa-18977	53	21	1	CARDINAL
ajfa-18977	53	22	o	DATE
ajfa-18977	53	23	2016	DATE
ajfa-18977	53	24	al o establish odology	ORG
ajfa-18977	53	25	al-dmo	ORG
ajfa-18977	53	26	acc s	ORG
ajfa-18977	53	27	prov	ORG
ajfa-18977	53	28	t years	DATE
ajfa-18977	54	1	ifr h	ORG
ajfa-18977	54	2	netti & rea s transparen a,	ORG
ajfa-18977	54	3	2015	DATE
ajfa-18977	54	4	efi	ORG
ajfa-18977	54	5	2008	DATE
ajfa-18977	55	1	946-052x 16	QUANTITY
ajfa-18977	55	2	1	CARDINAL
ajfa-18977	58	1	2	CARDINAL
ajfa-18977	59	1	eb	ORG
ajfa-18977	59	2	2013	DATE
ajfa-18977	59	3	ncy and imova &	ORG
ajfa-18977	59	4	sherman agement	PERSON
ajfa-18977	59	5	ave been	FAC
ajfa-18977	59	6	2016	DATE
ajfa-18977	60	1	allowin rozhno	PERSON
ajfa-18977	60	2	m disclosu its volu perform	ORG
ajfa-18977	60	3	negativ mechan conside	ORG
ajfa-18977	60	4	alebrah	ORG
ajfa-18977	60	5	us	GPE
ajfa-18977	60	6	2005	DATE
ajfa-18977	60	7	a years	DATE
ajfa-18977	61	1	1	CARDINAL
ajfa-18977	61	2	2008	DATE
ajfa-18977	61	3	2018	DATE
ajfa-18977	62	1	natu mance	ORG
ajfa-18977	62	2	2018	DATE
ajfa-18977	63	1	ali et al.	PERSON
ajfa-18977	63	2	20	DATE
ajfa-18977	64	1	measurem	PERSON
ajfa-18977	64	2	yang 8)	PERSON
ajfa-18977	64	3	afi et al	PERSON
ajfa-18977	65	1	comp	NORP
ajfa-18977	66	1	nevert	PERSON
ajfa-18977	69	1	keliw	GPE
ajfa-18977	69	2	rese	NORP
ajfa-18977	70	1	1	CARDINAL
ajfa-18977	70	2	sco	ORG
ajfa-18977	70	3	dis inde con	ORG
ajfa-18977	70	4	cor	ORG
ajfa-18977	70	5	5	CARDINAL
ajfa-18977	70	6	intr isrupt	PERSON
ajfa-18977	72	1	ali	PERSON
ajfa-18977	72	2	ifr e	ORG
ajfa-18977	72	3	asian	NORP
ajfa-18977	72	4	ac ations	PERSON
ajfa-18977	72	5	2018	DATE
ajfa-18977	72	6	ab a & roz	ORG
ajfa-18977	74	1	informa	ORG
ajfa-18977	74	2	al.	PERSON
ajfa-18977	74	3	2011	DATE
ajfa-18977	74	4	contributi measurem	PERSON
ajfa-18977	74	5	co governanc	ORG
ajfa-18977	75	1	developm	CARDINAL
ajfa-18977	77	1	20	CARDINAL
ajfa-18977	77	2	incorp g ifrq	PERSON
ajfa-18977	77	3	efimova & ontend	ORG
ajfa-18977	77	4	w	ORG
ajfa-18977	78	1	instr	ORG
ajfa-18977	78	2	wi	ORG
ajfa-18977	78	3	19 2024	TIME
ajfa-18977	78	4	1 ajfa.macro	CARDINAL
ajfa-18977	78	5	ifr	ORG
ajfa-18977	78	6	2017	CARDINAL
ajfa-18977	78	7	efi	ORG
ajfa-18977	78	8	018	CARDINAL
ajfa-18977	79	1	meas	GPE
ajfa-18977	79	2	c & rohznova	ORG
ajfa-18977	79	3	kh	ORG
ajfa-18977	80	1	annual	DATE
ajfa-18977	80	2	946-052x 16	QUANTITY
ajfa-18977	80	3	1	CARDINAL
ajfa-18977	80	4	ifr	ORG
ajfa-18977	80	5	ifr	ORG
ajfa-18977	80	6	2018	DATE
ajfa-18977	80	7	us	GPE
ajfa-18977	80	8	al	ORG
ajfa-18977	81	1	2009	DATE
ajfa-18977	81	2	ali ismai	PERSON
ajfa-18977	81	3	9	CARDINAL
ajfa-18977	81	4	ero	GPE
ajfa-18977	81	5	2012	DATE
ajfa-18977	81	6	khan	GPE
ajfa-18977	81	7	2012	DATE
ajfa-18977	81	8	reportin quality	ORG
ajfa-18977	81	9	icr	ORG
ajfa-18977	82	1	ifr	ORG
ajfa-18977	82	2	malaysi sco ternet	ORG
ajfa-18977	82	3	s ng desi usa acce (	ORG
ajfa-18977	82	4	40%	PERCENT
ajfa-18977	82	5	30%	PERCENT
ajfa-18977	82	6	30%	PERCENT
ajfa-18977	82	7	aire exc fina	PERSON
ajfa-18977	82	8	ifr	ORG
ajfa-18977	82	9	6	CARDINAL
ajfa-18977	82	10	60%	PERCENT
ajfa-18977	82	11	40%	PERCENT
ajfa-18977	84	1	asian	NORP
ajfa-18977	84	2	contributi measurem	PERSON
ajfa-18977	85	1	bonsón escobar	ORG
ajfa-18977	86	1	malaysian	NORP
ajfa-18977	86	2	two	CARDINAL
ajfa-18977	86	3	n journal	ORG
ajfa-18977	86	4	ment l	DATE
ajfa-18977	86	5	2006	DATE
ajfa-18977	86	6	53	CARDINAL
ajfa-18977	87	1	o	DATE
ajfa-18977	87	2	o	DATE
ajfa-18977	87	3	& ac issn	ORG
ajfa-18977	87	4	19 2024	TIME
ajfa-18977	87	5	1 ajfa.macro	CARDINAL
ajfa-18977	87	6	deve ndex.	ORG
ajfa-18977	89	1	han	NORP
ajfa-18977	89	2	946-052x 16	QUANTITY
ajfa-18977	89	3	1	CARDINAL
ajfa-18977	89	4	al	PERSON
ajfa-18977	90	1	2014	DATE
ajfa-18977	90	2	amin moha archers zkowska 4	ORG
ajfa-18977	90	3	2015	DATE
ajfa-18977	91	1	japan	GPE
ajfa-18977	91	2	singapo australi	ORG
ajfa-18977	92	1	ifrq sco	ORG
ajfa-18977	92	2	ia	GPE
ajfa-18977	92	3	ifr	ORG
ajfa-18977	92	4	supp fina	ORG
ajfa-18977	92	5	7	CARDINAL
ajfa-18977	93	1	asian	NORP
ajfa-18977	93	2	contributi measurem	PERSON
ajfa-18977	94	1	ec	ORG
ajfa-18977	94	2	apec	ORG
ajfa-18977	94	3	ifr	ORG
ajfa-18977	94	4	the wor cheng	PERSON
ajfa-18977	94	5	2000	DATE
ajfa-18977	94	6	20%	PERCENT
ajfa-18977	95	1	ifr quali	ORG
ajfa-18977	95	2	four	CARDINAL
ajfa-18977	96	1	ifr ness	ORG
ajfa-18977	96	2	n asia	ORG
ajfa-18977	96	3	40%	PERCENT
ajfa-18977	96	4	20%	PERCENT
ajfa-18977	96	5	20%	PERCENT
ajfa-18977	96	6	ti te u	PERSON
ajfa-18977	97	1	19 2024	TIME
ajfa-18977	97	2	1 ajfa.macro	CARDINAL
ajfa-18977	98	1	focu ontent	PERSON
ajfa-18977	99	1	hree quali	PERSON
ajfa-18977	99	2	946-052x 16	QUANTITY
ajfa-18977	99	3	1	CARDINAL
ajfa-18977	100	1	2016	CARDINAL
ajfa-18977	100	2	2017	CARDINAL
ajfa-18977	100	3	dolin lutar	PERSON
ajfa-18977	100	4	2018	DATE
ajfa-18977	100	5	2018	DATE
ajfa-18977	100	6	6	CARDINAL
ajfa-18977	100	7	al 7	FAC
ajfa-18977	100	8	8)	CARDINAL
ajfa-18977	100	9	l. cir d k	PERSON
ajfa-18977	100	10	cir disclosu index	ORG
ajfa-18977	100	11	s arabia sco	ORG
ajfa-18977	100	12	cir prac inte infr	PERSON
ajfa-18977	100	13	saudi	NORP
ajfa-18977	100	14	8	CARDINAL
ajfa-18977	101	1	asian	NORP
ajfa-18977	101	2	contributi measurem	PERSON
ajfa-18977	102	1	non-financ	ORG
ajfa-18977	102	2	governanc operations report	ORG
ajfa-18977	102	3	ifr prese	ORG
ajfa-18977	102	4	saudi	NORP
ajfa-18977	104	1	cial le ent	ORG
ajfa-18977	105	1	u d o	ORG
ajfa-18977	107	1	ec	ORG
ajfa-18977	107	2	196	CARDINAL
ajfa-18977	107	3	170	CARDINAL
ajfa-18977	108	1	19 2024	TIME
ajfa-18977	108	2	1 ajfa.macro	CARDINAL
ajfa-18977	108	3	relev eliability	ORG
ajfa-18977	109	1	ifr	ORG
ajfa-18977	110	1	946-052x 16	QUANTITY
ajfa-18977	110	2	1	CARDINAL
ajfa-18977	113	1	singh	GPE
ajfa-18977	113	2	2016	CARDINAL
ajfa-18977	114	1	mechan informa	PERSON
ajfa-18977	114	2	2009	DATE
ajfa-18977	114	3	accoun 2014	ORG
ajfa-18977	114	4	informa	PERSON
ajfa-18977	114	5	amin	NORP
ajfa-18977	114	6	dhu	ORG
ajfa-18977	114	7	2019	CARDINAL
ajfa-18977	116	1	gs managem	ORG
ajfa-18977	116	2	measu	PERSON
ajfa-18977	117	1	sson	PERSON
ajfa-18977	117	2	2011	DATE
ajfa-18977	117	3	standa amin & m	ORG
ajfa-18977	117	4	dyez & moham ch	ORG
ajfa-18977	117	5	kelton y emphasise h	PERSON
ajfa-18977	119	1	hanafi hanisms	PERSON
ajfa-18977	121	1	1	CARDINAL
ajfa-18977	122	1	ias mohamed	ORG
ajfa-18977	122	2	2	CARDINAL
ajfa-18977	122	3	w zkowska	PERSON
ajfa-18977	122	4	20	CARDINAL
ajfa-18977	122	5	2016	DATE
ajfa-18977	124	1	sco	ORG
ajfa-18977	124	2	ifr	ORG
ajfa-18977	124	3	ments predo h	PERSON
ajfa-18977	124	4	yang e	PERSON
ajfa-18977	126	1	200	CARDINAL
ajfa-18977	126	2	wi	ORG
ajfa-18977	127	1	2016	DATE
ajfa-18977	127	2	014	CARDINAL
ajfa-18977	127	3	9	CARDINAL
ajfa-18977	127	4	ian	NORP
ajfa-18977	127	5	1	CARDINAL
ajfa-18977	127	6	u hod	ORG
ajfa-18977	127	7	2008	DATE
ajfa-18977	128	1	substa 09	FAC
ajfa-18977	130	1	201	CARDINAL
ajfa-18977	130	2	asian	NORP
ajfa-18977	130	3	contributi measurem	PERSON
ajfa-18977	130	4	nume	PERSON
ajfa-18977	130	5	2015	DATE
ajfa-18977	130	6	ifr	ORG
ajfa-18977	130	7	informa	ORG
ajfa-18977	130	8	18	CARDINAL
ajfa-18977	130	9	l s fi d m g cir sclosure	FAC
ajfa-18977	130	10	83	CARDINAL
ajfa-18977	130	11	53	CARDINAL
ajfa-18977	131	1	201	CARDINAL
ajfa-18977	132	1	us	GPE
ajfa-18977	133	1	neve e reliability d	ORG
ajfa-18977	133	2	19 2024	TIME
ajfa-18977	133	3	1 ajfa.macro	CARDINAL
ajfa-18977	133	4	su	PERSON
ajfa-18977	133	5	18	CARDINAL
ajfa-18977	134	1	y (mbobo &	ORG
ajfa-18977	134	2	informa	ORG
ajfa-18977	134	3	attribut	ORG
ajfa-18977	135	1	946-052x 16	QUANTITY
ajfa-18977	135	2	1	CARDINAL
ajfa-18977	135	3	rnational kowska	ORG
ajfa-18977	136	1	al-dmo	PERSON
ajfa-18977	136	2	reportin concep	PERSON
ajfa-18977	136	3	fundam enhanci	ORG
ajfa-18977	136	4	informa busines practice nel	ORG
ajfa-18977	136	5	20	CARDINAL
ajfa-18977	136	6	deliv malays	ORG
ajfa-18977	136	7	busines industri malays	ORG
ajfa-18977	136	8	2018	DATE
ajfa-18977	136	9	al-dmo	PERSON
ajfa-18977	136	10	informa characte	PERSON
ajfa-18977	136	11	e k & lutarour	ORG
ajfa-18977	138	1	su	PERSON
ajfa-18977	140	1	al	PERSON
ajfa-18977	140	2	measu	PERSON
ajfa-18977	140	3	al	PERSON
ajfa-18977	140	4	longev es	GPE
ajfa-18977	140	5	016	CARDINAL
ajfa-18977	140	6	ia	GPE
ajfa-18977	140	7	emplo ed	PERSON
ajfa-18977	140	8	2	CARDINAL
ajfa-18977	140	9	ian reportin	PERSON
ajfa-18977	140	10	app ations	PERSON
ajfa-18977	140	11	aysia	GPE
ajfa-18977	141	1	2	CARDINAL
ajfa-18977	141	2	2017	CARDINAL
ajfa-18977	141	3	o	DATE
ajfa-18977	141	4	tive attribut l	ORG
ajfa-18977	141	5	ec	ORG
ajfa-18977	141	6	att	ORG
ajfa-18977	141	7	2016	DATE
ajfa-18977	141	8	sec	ORG
ajfa-18977	141	9	4.0	CARDINAL
ajfa-18977	141	10	2020	DATE
ajfa-18977	142	1	2017	CARDINAL
ajfa-18977	143	1	stu	PERSON
ajfa-18977	143	2	y several sc	ORG
ajfa-18977	143	3	2018	DATE
ajfa-18977	144	1	dec h	DATE
ajfa-18977	144	2	2013	DATE
ajfa-18977	145	1	pw s	ORG
ajfa-18977	145	2	o	DATE
ajfa-18977	145	3	ng technolo study	ORG
ajfa-18977	145	4	the studie dimensions	ORG
ajfa-18977	146	1	10	CARDINAL
ajfa-18977	147	1	impor	ORG
ajfa-18977	147	2	accoun eporting	PERSON
ajfa-18977	147	3	forw mbobo & e	ORG
ajfa-18977	147	4	the f asb	ORG
ajfa-18977	147	5	2018	DATE
ajfa-18977	147	6	arvidss wc	PERSON
ajfa-18977	147	7	2018	DATE
ajfa-18977	150	1	aysia	GPE
ajfa-18977	151	1	annual	DATE
ajfa-18977	152	1	tab asian rtance	PERSON
ajfa-18977	153	1	the quali ness	ORG
ajfa-18977	153	2	2016	DATE
ajfa-18977	153	3	cs of ifrq financial	ORG
ajfa-18977	154	1	2011	DATE
ajfa-18977	155	1	pu s	PERSON
ajfa-18977	155	2	2019	DATE
ajfa-18977	156	1	2	CARDINAL
ajfa-18977	156	2	romero	PERSON
ajfa-18977	156	3	20	CARDINAL
ajfa-18977	156	4	van ating	PERSON
ajfa-18977	156	5	itative quali	PERSON
ajfa-18977	156	6	provid ramework	PERSON
ajfa-18977	156	7	attune w ness	ORG
ajfa-18977	156	8	masb	DATE
ajfa-18977	156	9	2013	DATE
ajfa-18977	156	10	19 2024	TIME
ajfa-18977	156	11	1 ajfa.macro frq	QUANTITY
ajfa-18977	156	12	012	CARDINAL
ajfa-18977	156	13	20	CARDINAL
ajfa-18977	157	1	encom	CARDINAL
ajfa-18977	157	2	201	CARDINAL
ajfa-18977	157	3	ec	ORG
ajfa-18977	158	1	2018	DATE
ajfa-18977	159	1	3	CARDINAL
ajfa-18977	159	2	20	CARDINAL
ajfa-18977	159	3	946-052x 16	QUANTITY
ajfa-18977	159	4	1	CARDINAL
ajfa-18977	159	5	ia	GPE
ajfa-18977	159	6	2015	DATE
ajfa-18977	159	7	13	CARDINAL
ajfa-18977	159	8	17	CARDINAL
ajfa-18977	161	1	ifr	ORG
ajfa-18977	161	2	16	CARDINAL
ajfa-18977	161	3	2	CARDINAL
ajfa-18977	163	1	1	CARDINAL
ajfa-18977	164	1	2	CARDINAL
ajfa-18977	164	2	3	CARDINAL
ajfa-18977	164	3	4	CARDINAL
ajfa-18977	164	4	2	CARDINAL
ajfa-18977	165	1	epresentatio	GPE
ajfa-18977	165	2	7	CARDINAL
ajfa-18977	165	3	3 1	CARDINAL
ajfa-18977	165	4	sco	ORG
ajfa-18977	165	5	cho cle hig neg wa res	PERSON
ajfa-18977	165	6	ann	PERSON
ajfa-18977	165	7	11	CARDINAL
ajfa-18977	165	8	r3	ORG
ajfa-18977	165	9	annual	DATE
ajfa-18977	165	10	acc early	ORG
ajfa-18977	166	1	f2	ORG
ajfa-18977	166	2	su	PERSON
ajfa-18977	166	3	1	CARDINAL
ajfa-18977	167	1	ell-organised	ORG
ajfa-18977	167	2	asian	NORP
ajfa-18977	167	3	annual	DATE
ajfa-18977	167	4	annual	DATE
ajfa-18977	167	5	tran ompany	ORG
ajfa-18977	167	6	r7	ORG
ajfa-18977	167	7	pri	ORG
ajfa-18977	168	1	eport	DATE
ajfa-18977	168	2	annual	DATE
ajfa-18977	169	1	annual	DATE
ajfa-18977	170	1	2 al	QUANTITY
ajfa-18977	170	2	2	CARDINAL
ajfa-18977	170	3	annual	DATE
ajfa-18977	170	4	annual	DATE
ajfa-18977	170	5	2	CARDINAL
ajfa-18977	170	6	2	CARDINAL
ajfa-18977	171	1	2	CARDINAL
ajfa-18977	171	2	19 2024	TIME
ajfa-18977	171	3	1	CARDINAL
ajfa-18977	171	4	2013) 2013	DATE
ajfa-18977	171	5	al-d l.	PERSON
ajfa-18977	171	6	2017	CARDINAL
ajfa-18977	171	7	2018	DATE
ajfa-18977	171	8	al-dmour	PERSON
ajfa-18977	171	9	2017	DATE
ajfa-18977	171	10	2018	DATE
ajfa-18977	171	11	2000	DATE
ajfa-18977	171	12	van beest masb	ORG
ajfa-18977	171	13	2018	DATE
ajfa-18977	171	14	946-052x 16	QUANTITY
ajfa-18977	171	15	1	CARDINAL
ajfa-18977	171	16	fasb	ORG
ajfa-18977	171	17	dmour et masb	ORG
ajfa-18977	171	18	2013	DATE
ajfa-18977	171	19	blanchet am	PERSON
ajfa-18977	171	20	2013	DATE
ajfa-18977	171	21	2013	DATE
ajfa-18977	173	1	6	CARDINAL
ajfa-18977	173	2	6 10	DATE
ajfa-18977	173	3	nat gra inf	PERSON
ajfa-18977	173	4	jarg ann	PERSON
ajfa-18977	173	5	the (c2 acc adj imp acc	ORG
ajfa-18977	173	6	12	CARDINAL
ajfa-18977	173	7	langua gon	GPE
ajfa-18977	173	8	mprehensiv otes	ORG
ajfa-18977	173	9	chang licies	PERSON
ajfa-18977	173	10	2	CARDINAL
ajfa-18977	173	11	plementatio	ORG
ajfa-18977	173	12	po accounting e	ORG
ajfa-18977	173	13	asian	NORP
ajfa-18977	173	14	lear	PRODUCT
ajfa-18977	173	15	c5	ORG
ajfa-18977	174	1	th te	ORG
ajfa-18977	175	1	2	CARDINAL
ajfa-18977	175	2	2	CARDINAL
ajfa-18977	175	3	annual	DATE
ajfa-18977	175	4	2	CARDINAL
ajfa-18977	175	5	2 he year	DATE
ajfa-18977	175	6	19 2024	TIME
ajfa-18977	175	7	1	CARDINAL
ajfa-18977	175	8	2017	DATE
ajfa-18977	175	9	2018	DATE
ajfa-18977	175	10	2013) 2010	DATE
ajfa-18977	175	11	2018	DATE
ajfa-18977	175	12	ircheggar wagenhofer nel	ORG
ajfa-18977	175	13	2016	CARDINAL
ajfa-18977	175	14	946-052x 16	QUANTITY
ajfa-18977	175	15	1	CARDINAL
ajfa-18977	175	16	iasb	DATE
ajfa-18977	175	17	masb	DATE
ajfa-18977	175	18	1999	DATE
ajfa-18977	175	19	3	CARDINAL
ajfa-18977	175	20	w framew	GPE
ajfa-18977	175	21	2016	DATE
ajfa-18977	175	22	studie	GPE
ajfa-18977	175	23	sam ng	PERSON
ajfa-18977	177	1	precisi	GPE
ajfa-18977	177	2	constru rvices	PERSON
ajfa-18977	177	3	malaysia	GPE
ajfa-18977	177	4	tota attri	PERSON
ajfa-18977	177	5	1	CARDINAL
ajfa-18977	177	6	u data	ORG
ajfa-18977	177	7	2018	DATE
ajfa-18977	178	1	t5	NORP
ajfa-18977	178	2	tim	PERSON
ajfa-18977	178	3	2010	DATE
ajfa-18977	178	4	5	CARDINAL
ajfa-18977	179	1	13 date	DATE
ajfa-18977	179	2	3	CARDINAL
ajfa-18977	179	3	compa ecific	PERSON
ajfa-18977	179	4	5	CARDINAL
ajfa-18977	179	5	o	DATE
ajfa-18977	179	6	2013	DATE
ajfa-18977	180	1	suggestio	GPE
ajfa-18977	181	1	asian	NORP
ajfa-18977	181	2	the co st stock pri	ORG
ajfa-18977	181	3	t4	GPE
ajfa-18977	182	1	o	DATE
ajfa-18977	183	1	t6	ORG
ajfa-18977	183	2	regi alerts	ORG
ajfa-18977	184	1	5	CARDINAL
ajfa-18977	184	2	160	CARDINAL
ajfa-18977	184	3	the n journal	ORG
ajfa-18977	184	4	f ompany ce data se	ORG
ajfa-18977	185	1	2016	DATE
ajfa-18977	185	2	w	GPE
ajfa-18977	185	3	likert sc	ORG
ajfa-18977	185	4	frs	ORG
ajfa-18977	185	5	2018	DATE
ajfa-18977	185	6	19 2024	TIME
ajfa-18977	186	1	1 ajfa.macro	CARDINAL
ajfa-18977	186	2	8	CARDINAL
ajfa-18977	187	1	20	CARDINAL
ajfa-18977	187	2	11	CARDINAL
ajfa-18977	187	3	sive samplin nd financial	PERSON
ajfa-18977	187	4	946-052x 16	QUANTITY
ajfa-18977	187	5	1	CARDINAL
ajfa-18977	187	6	13	CARDINAL
ajfa-18977	187	7	4	CARDINAL
ajfa-18977	188	1	3	CARDINAL
ajfa-18977	188	2	3	CARDINAL
ajfa-18977	188	3	3	CARDINAL
ajfa-18977	188	4	descriptiv	PERSON
ajfa-18977	188	5	r1 r2 r3	PERSON
ajfa-18977	188	6	al	ORG
ajfa-18977	188	7	malaysia	GPE
ajfa-18977	188	8	2013	DATE
ajfa-18977	190	1	2018	DATE
ajfa-18977	191	1	corr	PERSON
ajfa-18977	191	2	beca ficult	PERSON
ajfa-18977	191	3	un	ORG
ajfa-18977	191	4	5.000	CARDINAL
ajfa-18977	191	5	3.869	MONEY
ajfa-18977	191	6	3.781	MONEY
ajfa-18977	191	7	3.969	MONEY
ajfa-18977	192	1	the te governan	ORG
ajfa-18977	192	2	20	CARDINAL
ajfa-18977	192	3	2018	DATE
ajfa-18977	192	4	nderstand	NORP
ajfa-18977	192	5	g ng	PERSON
ajfa-18977	192	6	w	ORG
ajfa-18977	192	7	asian	NORP
ajfa-18977	192	8	18	CARDINAL
ajfa-18977	192	9	dete alities	ORG
ajfa-18977	192	10	0 0	ORG
ajfa-18977	197	1	.000	CARDINAL
ajfa-18977	197	2	.650	CARDINAL
ajfa-18977	197	3	.533 .000	QUANTITY
ajfa-18977	197	4	.175	ORG
ajfa-18977	197	5	& ac issn	ORG
ajfa-18977	197	6	19 2024	TIME
ajfa-18977	197	7	1 ajfa.macro	CARDINAL
ajfa-18977	197	8	malaysia	GPE
ajfa-18977	197	9	annual	DATE
ajfa-18977	198	1	946-052x 16	QUANTITY
ajfa-18977	198	2	1	CARDINAL
ajfa-18977	200	1	u7 comparabili	PERSON
ajfa-18977	200	2	c1 c2 c3 c4 c5 c6	PERSON
ajfa-18977	200	3	t3 t4	ORG
ajfa-18977	200	4	t5 t6	ORG
ajfa-18977	200	5	5.000	CARDINAL
ajfa-18977	200	6	3.619	MONEY
ajfa-18977	200	7	3.606	MONEY
ajfa-18977	200	8	3.513	CARDINAL
ajfa-18977	200	9	3.619	MONEY
ajfa-18977	200	10	2.531	MONEY
ajfa-18977	200	11	.000	CARDINAL
ajfa-18977	200	12	.544	CARDINAL
ajfa-18977	200	13	.000	CARDINAL
ajfa-18977	200	14	.524	CARDINAL
ajfa-18977	200	15	finance & ac issn	ORG
ajfa-18977	200	16	19 2024	TIME
ajfa-18977	200	17	1	CARDINAL
ajfa-18977	200	18	946-052x 16	QUANTITY
ajfa-18977	200	19	1	CARDINAL
ajfa-18977	201	1	discu	PERSON
ajfa-18977	201	2	3	CARDINAL
ajfa-18977	201	3	3.8	CARDINAL
ajfa-18977	201	4	5.0	CARDINAL
ajfa-18977	201	5	informa compar previou period's	ORG
ajfa-18977	201	6	al howeve	ORG
ajfa-18977	201	7	compan	PERSON
ajfa-18977	201	8	khan	GPE
ajfa-18977	201	9	volunta dimensi	PERSON
ajfa-18977	201	10	3	CARDINAL
ajfa-18977	201	11	4	CARDINAL
ajfa-18977	201	12	annually	DATE
ajfa-18977	201	13	4	CARDINAL
ajfa-18977	201	14	w	GPE
ajfa-18977	201	15	accountin s	ORG
ajfa-18977	201	16	3	CARDINAL
ajfa-18977	201	17	ss	ORG
ajfa-18977	202	1	ny	GPE
ajfa-18977	202	2	2007	DATE
ajfa-18977	202	3	kelt ary	PERSON
ajfa-18977	202	4	applica	ORG
ajfa-18977	202	5	annual	DATE
ajfa-18977	202	6	prese	NORP
ajfa-18977	202	7	the lowes n	LOC
ajfa-18977	202	8	provid rtunity	PERSON
ajfa-18977	203	1	ton & yang	ORG
ajfa-18977	203	2	2.738 2.169	MONEY
ajfa-18977	203	3	2.825	CARDINAL
ajfa-18977	203	4	nual	ORG
ajfa-18977	203	5	wi	ORG
ajfa-18977	203	6	2	CARDINAL
ajfa-18977	204	1	sco de	ORG
ajfa-18977	205	1	financ	ORG
ajfa-18977	206	1	16	CARDINAL
ajfa-18977	206	2	3.78	CARDINAL
ajfa-18977	206	3	3	CARDINAL
ajfa-18977	207	1	ali khan	PERSON
ajfa-18977	207	2	20	CARDINAL
ajfa-18977	208	1	1 1	CARDINAL
ajfa-18977	208	2	1	CARDINAL
ajfa-18977	209	1	5.0 hly	QUANTITY
ajfa-18977	209	2	1	CARDINAL
ajfa-18977	211	1	3.68	CARDINAL
ajfa-18977	211	2	3	CARDINAL
ajfa-18977	211	3	scor	ORG
ajfa-18977	211	4	han	NORP
ajfa-18977	211	5	016	CARDINAL
ajfa-18977	211	6	g advantage n journal	ORG
ajfa-18977	211	7	.179	PRODUCT
ajfa-18977	211	8	hoice	ORG
ajfa-18977	211	9	ac	ORG
ajfa-18977	211	10	0	CARDINAL
ajfa-18977	212	1	acc understanda	ORG
ajfa-18977	212	2	3.64	CARDINAL
ajfa-18977	213	1	1.16	CARDINAL
ajfa-18977	214	1	ifr	ORG
ajfa-18977	214	2	19 2024	TIME
ajfa-18977	214	3	1 ajfa.macro	CARDINAL
ajfa-18977	214	4	4.9	CARDINAL
ajfa-18977	214	5	5	CARDINAL
ajfa-18977	215	1	tim	PERSON
ajfa-18977	216	1	6	CARDINAL
ajfa-18977	216	2	2.16	CARDINAL
ajfa-18977	217	1	ifr fram orting flexi	ORG
ajfa-18977	217	2	946-052x 16	QUANTITY
ajfa-18977	217	3	1	CARDINAL
ajfa-18977	217	4	99	DATE
ajfa-18977	217	5	3.99	CARDINAL
ajfa-18977	217	6	yearly	DATE
ajfa-18977	217	7	5.0	CARDINAL
ajfa-18977	217	8	2	CARDINAL
ajfa-18977	217	9	2.24	CARDINAL
ajfa-18977	217	10	6	CARDINAL
ajfa-18977	218	1	neverth literatur	PERSON
ajfa-18977	218	2	digitaliz impacte	ORG
ajfa-18977	218	3	ifr	ORG
ajfa-18977	218	4	nat	ORG
ajfa-18977	218	5	securit	GPE
ajfa-18977	218	6	malaysian	NORP
ajfa-18977	219	1	ifr	ORG
ajfa-18977	220	1	2018	DATE
ajfa-18977	222	1	sco	ORG
ajfa-18977	222	2	whe ed	PERSON
ajfa-18977	222	3	oth	GPE
ajfa-18977	223	1	regul	PERSON
ajfa-18977	223	2	commiss sted	PERSON
ajfa-18977	223	3	compan	GPE
ajfa-18977	223	4	o	DATE
ajfa-18977	223	5	st frq	PERSON
ajfa-18977	223	6	ifr	ORG
ajfa-18977	223	7	sia	GPE
ajfa-18977	223	8	williams atory	PERSON
ajfa-18977	223	9	ute	GPE
ajfa-18977	224	1	ifr	ORG
ajfa-18977	224	2	seve y data	PERSON
ajfa-18977	224	3	w ine	PERSON
ajfa-18977	224	4	17	CARDINAL
ajfa-18977	224	5	s, 2008	DATE
ajfa-18977	224	6	lik ursa malays	ORG
ajfa-18977	224	7	stu	PERSON
ajfa-18977	224	8	al	PERSON
ajfa-18977	224	9	ves assessi n	PERSON
ajfa-18977	225	1	s.	PERSON
ajfa-18977	225	2	4.0	CARDINAL
ajfa-18977	225	3	201	CARDINAL
ajfa-18977	228	1	nvolve	CARDINAL
ajfa-18977	229	1	foste	PERSON
ajfa-18977	229	2	preparin esult	PERSON
ajfa-18977	229	3	0	CARDINAL
ajfa-18977	231	1	oth	GPE
ajfa-18977	231	2	f sonal intere	ORG
ajfa-18977	231	3	2017	DATE
ajfa-18977	232	1	aysia	GPE
ajfa-18977	232	2	al framewor	ORG
ajfa-18977	232	3	assoc	GPE
ajfa-18977	232	4	w	GPE
ajfa-18977	232	5	mas ness	PERSON
ajfa-18977	232	6	ifr	ORG
ajfa-18977	233	1	the unde ng financia rstanding t ment accoun ifr	ORG
ajfa-18977	233	2	2018	DATE
ajfa-18977	233	3	comp finance & ac issn	ORG
ajfa-18977	233	4	19 2024	TIME
ajfa-18977	233	5	1	CARDINAL
ajfa-18977	233	6	wel ute	ORG
ajfa-18977	233	7	rk	NORP
ajfa-18977	233	8	2	CARDINAL
ajfa-18977	233	9	involv	LANGUAGE
ajfa-18977	233	10	2018	DATE
ajfa-18977	234	1	conne	ORG
ajfa-18977	234	2	al	PERSON
ajfa-18977	234	3	obj ial	ORG
ajfa-18977	236	1	946-052x 16	MONEY
ajfa-18977	236	2	1	CARDINAL
ajfa-18977	236	3	2018	DATE
ajfa-18977	236	4	ifr	GPE
ajfa-18977	236	5	ance	PERSON
ajfa-18977	236	6	one	CARDINAL
ajfa-18977	236	7	referen ahmed	PERSON
ajfa-18977	236	8	reportin 7(1	PERSON
ajfa-18977	236	9	35	CARDINAL
ajfa-18977	236	10	157	CARDINAL
ajfa-18977	236	11	167	CARDINAL
ajfa-18977	236	12	alebrah governa univers al-dmo	PERSON
ajfa-18977	236	13	https://d ali kha	PERSON
ajfa-18977	236	14	2086	CARDINAL
ajfa-18977	236	15	ali kha	PERSON
ajfa-18977	236	16	https://d	GPE
ajfa-18977	236	17	ali kha percept 2014	PERSON
ajfa-18977	236	18	6	CARDINAL
ajfa-18977	236	19	477-495	QUANTITY
ajfa-18977	236	20	amin	GPE
ajfa-18977	236	21	sec	ORG
ajfa-18977	236	22	a.h.	GPE
ajfa-18977	236	23	burt ng	PERSON
ajfa-18977	236	24	egypt	GPE
ajfa-18977	236	25	5-60	CARDINAL
ajfa-18977	237	1	ance	PERSON
ajfa-18977	237	2	ab ial reportin rate	ORG
ajfa-18977	237	3	m. n.	PERSON
ajfa-18977	237	4	100	CARDINAL
ajfa-18977	238	1	m. n.	PERSON
ajfa-18977	238	2	ian	NORP
ajfa-18977	238	3	m. n.	PERSON
ajfa-18977	239	1	687-699	CARDINAL
ajfa-18977	240	1	201	CARDINAL
ajfa-18977	240	2	japan	GPE
ajfa-18977	240	3	5	CARDINAL
ajfa-18977	240	4	h. m. g.	PERSON
ajfa-18977	241	1	b.m.	GPE
ajfa-18977	241	2	s.	PERSON
ajfa-18977	241	3	2	CARDINAL
ajfa-18977	241	4	oi.org/10.10	ORG
ajfa-18977	241	5	2018	DATE
ajfa-18977	243	1	isma g	PERSON
ajfa-18977	243	2	a.	PERSON
ajfa-18977	243	3	azizi panies	PERSON
ajfa-18977	243	4	asi 17576	ORG
ajfa-18977	244	1	2016	CARDINAL
ajfa-18977	245	1	5	CARDINAL
ajfa-18977	246	1	compar	ORG
ajfa-18977	246	2	moham ng	PERSON
ajfa-18977	246	3	the ng journal	ORG
ajfa-18977	246	4	alaysia	GPE
ajfa-18977	247	1	dunne	PERSON
ajfa-18977	247	2	jaee 2012	PERSON
ajfa-18977	248	1	al-d	PERSON
ajfa-18977	248	2	n. a.	PERSON
ajfa-18977	249	1	2	CARDINAL
ajfa-18977	249	2	ismail	PERSON
ajfa-18977	249	3	n. ian	PERSON
ajfa-18977	249	4	2011	DATE
ajfa-18977	249	5	2-653	CARDINAL
ajfa-18977	250	1	ia	GPE
ajfa-18977	250	2	internati 04	FAC
ajfa-18977	250	3	e. k. quality	PERSON
ajfa-18977	250	4	31(1	CARDINAL
ajfa-18977	250	5	111 18	DATE
ajfa-18977	251	1	2017	CARDINAL
ajfa-18977	252	1	journa e-04-	PERSON
ajfa-18977	252	2	2012.03.00	CARDINAL
ajfa-18977	252	3	saud dmour	PERSON
ajfa-18977	252	4	h.h l business	ORG
ajfa-18977	252	5	01 2012	DATE
ajfa-18977	253	1	e sia	ORG
ajfa-18977	253	2	african	NORP
ajfa-18977	253	3	2011	DATE
ajfa-18977	254	1	39	CARDINAL
ajfa-18977	254	2	interne science	ORG
ajfa-18977	254	3	015.072743 a.	PERSON
ajfa-18977	254	4	2016	DATE
ajfa-18977	255	1	132	CARDINAL
ajfa-18977	256	1	https asian	PERSON
ajfa-18977	257	1	7	CARDINAL
ajfa-18977	258	1	0024	DATE
ajfa-18977	259	1	h.	PERSON
ajfa-18977	259	2	2017	CARDINAL
ajfa-18977	260	1	stu	PERSON
ajfa-18977	260	2	3	CARDINAL
ajfa-18977	262	1	interna jcfa	PERSON
ajfa-18977	262	2	udy	PERSON
ajfa-18977	262	3	78-981	CARDINAL
ajfa-18977	262	4	informa	PERSON
ajfa-18977	262	5	19 2024	TIME
ajfa-18977	262	6	1	CARDINAL
ajfa-18977	262	7	ese compan	PERSON
ajfa-18977	262	8	4(2	CARDINAL
ajfa-18977	262	9	2	CARDINAL
ajfa-18977	262	10	malaysia	GPE
ajfa-18977	262	11	1458-1_63	CARDINAL
ajfa-18977	262	12	946-052x 16	QUANTITY
ajfa-18977	262	13	1	CARDINAL
ajfa-18977	263	1	ifr	ORG
ajfa-18977	263	2	ns (e.g.	ORG
ajfa-18977	263	3	28(1	CARDINAL
ajfa-18977	263	4	ertation	ORG
ajfa-18977	263	5	istics of urnal	ORG
ajfa-18977	263	6	1-22	CARDINAL
ajfa-18977	264	1	6(5	CARDINAL
ajfa-18977	264	2	27	CARDINAL
ajfa-18977	265	1	malaysia	GPE
ajfa-18977	265	2	mpact	PERSON
ajfa-18977	265	3	n egypt	GPE
ajfa-18977	265	4	https://d	GPE
ajfa-18977	265	5	botti	PERSON
ajfa-18977	265	6	43-64	DATE
ajfa-18977	266	1	u.s.	GPE
ajfa-18977	266	2	https://d	GPE
ajfa-18977	266	3	https://d	GPE
ajfa-18977	266	4	econom	ORG
ajfa-18977	266	5	https://d	GPE
ajfa-18977	266	6	fasb	GPE
ajfa-18977	266	7	fisher	ORG
ajfa-18977	266	8	ne https://d	ORG
ajfa-18977	266	9	garcía	GPE
ajfa-18977	266	10	governa accoun hanafi	PERSON
ajfa-18977	266	11	s.	PERSON
ajfa-18977	266	12	20	CARDINAL
ajfa-18977	266	13	doi.org/10.1 ugh	GPE
ajfa-18977	266	14	h.	GPE
ajfa-18977	266	15	joh t	GPE
ajfa-18977	266	16	accountin l.	PERSON
ajfa-18977	266	17	boubake ncy	PERSON
ajfa-18977	268	1	10-k	QUANTITY
ajfa-18977	268	2	d.	NORP
ajfa-18977	269	1	doi.org/10.1	GPE
ajfa-18977	269	2	doi.org/10.1 owska	GPE
ajfa-18977	269	3	j.	PERSON
ajfa-18977	269	4	2	CARDINAL
ajfa-18977	270	1	50	CARDINAL
ajfa-18977	271	1	2013	DATE
ajfa-18977	271	2	fe ments-overa	PERSON
ajfa-18977	271	3	nancial liab r.t	PERSON
ajfa-18977	271	4	doi.org/10.1	GPE
ajfa-18977	271	5	ntability jou s. r. b.	ORG
ajfa-18977	272	1	011	CARDINAL
ajfa-18977	273	1	discl perspecti 1108/14691 hnstone	ORG
ajfa-18977	273	2	k. ng	PERSON
ajfa-18977	274	1	financ	ORG
ajfa-18977	275	1	jour net/2066/11 han	PERSON
ajfa-18977	275	2	s.	PERSON
ajfa-18977	275	3	informa 1007	ORG
ajfa-18977	275	4	1108	CARDINAL
ajfa-18977	275	5	k-08-2 2014	PRODUCT
ajfa-18977	276	1	81	CARDINAL
ajfa-18977	277	1	rozhnova	ORG
ajfa-18977	277	2	2018	DATE
ajfa-18977	277	3	1007/978	CARDINAL
ajfa-18977	278	1	fa	ORG
ajfa-18977	278	2	s.t	PERSON
ajfa-18977	279	1	1080/00014	DATE
ajfa-18977	280	1	m.	PERSON
ajfa-18977	280	2	kasim	GPE
ajfa-18977	281	1	journ 931111123	DATE
ajfa-18977	282	1	m.	PERSON
ajfa-18977	282	2	13(3	CARDINAL
ajfa-18977	282	3	241	CARDINAL
ajfa-18977	282	4	ial	ORG
ajfa-18977	282	5	8	CARDINAL
ajfa-18977	282	6	2	CARDINAL
ajfa-18977	282	7	f.	PERSON
ajfa-18977	282	8	20	CARDINAL
ajfa-18977	282	9	6901	DATE
ajfa-18977	282	10	6-017-9761	CARDINAL
ajfa-18977	282	11	a.	PERSON
ajfa-18977	282	12	2	CARDINAL
ajfa-18977	282	13	2016-0220	TIME
ajfa-18977	282	14	2018	DATE
ajfa-18977	284	1	propos	ORG
ajfa-18977	284	2	825	CARDINAL
ajfa-18977	284	3	sb.org	LOC
ajfa-18977	284	4	2016	DATE
ajfa-18977	285	1	cor roblem	ORG
ajfa-18977	286	1	ac 788.2015.1 ez domíngu	ORG
ajfa-18977	286	2	219	CARDINAL
ajfa-18977	287	1	m. a. b.	PERSON
ajfa-18977	287	2	19	CARDINAL
ajfa-18977	287	3	421	CARDINAL
ajfa-18977	288	1	https nd	PERSON
ajfa-18977	289	1	012-0117 13	CARDINAL
ajfa-18977	290	1	2017	CARDINAL
ajfa-18977	290	2	2018	DATE
ajfa-18977	291	1	volu ies	ORG
ajfa-18977	291	2	corpor nference	PERSON
ajfa-18977	291	3	029866	DATE
ajfa-18977	291	4	m. k	PERSON
ajfa-18977	291	5	busine asian al informat	PERSON
ajfa-18977	292	1	d.	PERSON
ajfa-18977	292	2	1999	DATE
ajfa-18977	294	1	51248	CARDINAL
ajfa-18977	294	2	digital sc unting stan	ORG
ajfa-18977	294	3	k. b.	PERSON
ajfa-18977	295	1	qualit econom	PERSON
ajfa-18977	296	1	10.2308	CARDINAL
ajfa-18977	296	2	2014	DATE
ajfa-18977	297	1	ween u.k. uditing	PERSON
ajfa-18977	297	2	9	CARDINAL
ajfa-18977	297	3	19	CARDINAL
ajfa-18977	297	4	boa e	PERSON
ajfa-18977	297	5	i. accountin /095135711	PERSON
ajfa-18977	297	6	d.	NORP
ajfa-18977	298	1	8(1	CARDINAL
ajfa-18977	298	2	19 2024	TIME
ajfa-18977	298	3	1	CARDINAL
ajfa-18977	298	4	annual	DATE
ajfa-18977	298	5	12(2	DATE
ajfa-18977	298	6	2	CARDINAL
ajfa-18977	298	7	al	PERSON
ajfa-18977	298	8	annual	DATE
ajfa-18977	298	9	9(10	CARDINAL
ajfa-18977	298	10	128	CARDINAL
ajfa-18977	298	11	9(3	CARDINAL
ajfa-18977	298	12	4	CARDINAL
ajfa-18977	298	13	4	CARDINAL
ajfa-18977	298	14	the inger cham pdate	ORG
ajfa-18977	298	15	financia ard	PERSON
ajfa-18977	299	1	46(2	CARDINAL
ajfa-18977	299	2	1 (2011	DATE
ajfa-18977	300	1	111133063	DATE
ajfa-18977	300	2	2009	DATE
ajfa-18977	301	1	946-052x 16	QUANTITY
ajfa-18977	301	2	1	CARDINAL
ajfa-18977	301	3	277-300	CARDINAL
ajfa-18977	302	1	3.241	CARDINAL
ajfa-18977	302	2	81-1301	DATE
ajfa-18977	303	1	421	CARDINAL
ajfa-18977	304	1	458-473	CARDINAL
ajfa-18977	305	1	71-80	DATE
ajfa-18977	306	1	al	PERSON
ajfa-18977	306	2	196	CARDINAL
ajfa-18977	307	1	55	CARDINAL
ajfa-18977	308	1	2	CARDINAL
ajfa-18977	308	2	malays	GPE
ajfa-18977	308	3	https://d kaur	PERSON
ajfa-18977	308	4	k examin & https://d kelton	ORG
ajfa-18977	308	5	reportin https://d keliwon disclosu 111	ORG
ajfa-18977	308	6	122	CARDINAL
ajfa-18977	308	7	7	CARDINAL
ajfa-18977	309	1	https://d khan	PERSON
ajfa-18977	309	2	t	GPE
ajfa-18977	309	3	https://d	GPE
ajfa-18977	309	4	https://d lymer	PERSON
ajfa-18977	309	5	malaysi reporti http://w	PERSON
ajfa-18977	309	6	2010	DATE
ajfa-18977	310	1	ifrs rds board	ORG
ajfa-18977	310	2	l g.j.	ORG
ajfa-18977	310	3	14(3	CARDINAL
ajfa-18977	310	4	35	CARDINAL
ajfa-18977	310	5	w. eristics	PERSON
ajfa-18977	310	6	ia	GPE
ajfa-18977	310	7	a. s.	PERSON
ajfa-18977	310	8	y ng	PERSON
ajfa-18977	310	9	k.b.	GPE
ajfa-18977	310	10	2	CARDINAL
ajfa-18977	310	11	k.b.	GPE
ajfa-18977	310	12	i.	PERSON
ajfa-18977	310	13	2005	DATE
ajfa-18977	310	14	doi.org/10.1 t.	GPE
ajfa-18977	310	15	2007	DATE
ajfa-18977	311	1	doi.org/10.1	GPE
ajfa-18977	311	2	l of doi.org/10.7 a.	ORG
ajfa-18977	311	3	debrec t. london	PERSON
ajfa-18977	311	4	ian accoun	PERSON
ajfa-18977	312	1	ndfile_path=	DATE
ajfa-18977	312	2	london	GPE
ajfa-18977	312	3	uk blanchet	GPE
ajfa-18977	312	4	j. 53-363	PERSON
ajfa-18977	313	1	f. s.	PERSON
ajfa-18977	314	1	1016	CARDINAL
ajfa-18977	314	2	k.	PERSON
ajfa-18977	314	3	2019	CARDINAL
ajfa-18977	314	4	29121	DATE
ajfa-18977	314	5	grant yang	PERSON
ajfa-18977	314	6	2	CARDINAL
ajfa-18977	314	7	1016	CARDINAL
ajfa-18977	314	8	z.a. n	PERSON
ajfa-18977	314	9	5	CARDINAL
ajfa-18977	315	1	corporat manageria	ORG
ajfa-18977	315	2	1108/02686	DATE
ajfa-18977	315	3	7763	DATE
ajfa-18977	315	4	joebm ceny	PERSON
ajfa-18977	315	5	r.	NORP
ajfa-18977	315	6	g internationa nting	PERSON
ajfa-18977	316	1	2000	DATE
ajfa-18977	317	1	w.	PERSON
ajfa-18977	317	2	2016	DATE
ajfa-18977	318	1	t ness	ORG
ajfa-18977	318	2	cor	ORG
ajfa-18977	318	3	2-5671(16)0 9	DATE
ajfa-18977	319	1	thaalayah.v 2008	DATE
ajfa-18977	322	1	asi 7576	PERSON
ajfa-18977	324	1	6	CARDINAL
ajfa-18977	324	2	al au 900510606	PERSON
ajfa-18977	324	3	ge.v2i2.10 h.	PERSON
ajfa-18977	324	4	busin	PERSON
ajfa-18977	324	5	20	CARDINAL
ajfa-18977	324	6	00020	CARDINAL
ajfa-18977	324	7	disclosu rate disclos	ORG
ajfa-18977	324	8	10.i10.2022	CARDINAL
ajfa-18977	324	9	7.11.001	DATE
ajfa-18977	324	10	m.s.	ORG
ajfa-18977	325	1	2	CARDINAL
ajfa-18977	325	2	ian journa -2018-	PERSON
ajfa-18977	325	3	09	CARDINAL
ajfa-18977	325	4	m.s sian journ	PERSON
ajfa-18977	325	5	17-08si-02	DATE
ajfa-18977	325	6	6074	CARDINAL
ajfa-18977	325	7	di governan	PERSON
ajfa-18977	325	8	w.	PERSON
ajfa-18977	325	9	.61	NORP
ajfa-18977	325	10	nd rahman ng	PERSON
ajfa-18977	325	11	2018	DATE
ajfa-18977	326	1	asian	NORP
ajfa-18977	326	2	cor	ORG
ajfa-18977	326	3	finan	GPE
ajfa-18977	326	4	2.4869	CARDINAL
ajfa-18977	327	1	0	CARDINAL
ajfa-18977	328	1	2017	CARDINAL
ajfa-18977	330	1	ab nce	PERSON
ajfa-18977	330	2	hermana	ORG
ajfa-18977	330	3	manag , a. (	ORG
ajfa-18977	330	4	1999	DATE
ajfa-18977	330	5	committe	ORG
ajfa-18977	330	6	4.3.353	CARDINAL
ajfa-18977	330	7	35	CARDINAL
ajfa-18977	330	8	b.	PERSON
ajfa-18977	330	9	2013	DATE
ajfa-18977	332	1	e. tual framew	PERSON
ajfa-18977	332	2	19 2024	TIME
ajfa-18977	332	3	1 ajfa.macro	CARDINAL
ajfa-18977	333	1	95	CARDINAL
ajfa-18977	333	2	1	CARDINAL
ajfa-18977	333	3	27	DATE
ajfa-18977	333	4	ial	ORG
ajfa-18977	333	5	reportin governanc	PERSON
ajfa-18977	333	6	6	CARDINAL
ajfa-18977	333	7	5	CARDINAL
ajfa-18977	333	8	w 2(2	CARDINAL
ajfa-18977	333	9	1(3	CARDINAL
ajfa-18977	333	10	2	CARDINAL
ajfa-18977	333	11	20fram	CARDINAL
ajfa-18977	333	12	946-052x 16	QUANTITY
ajfa-18977	333	13	1	CARDINAL
ajfa-18977	333	14	156	CARDINAL
ajfa-18977	334	1	64-74	CARDINAL
ajfa-18977	335	1	financial 62–87	CARDINAL
ajfa-18977	336	1	ng	PERSON
ajfa-18977	336	2	ifr	ORG
ajfa-18977	336	3	9(1	CARDINAL
ajfa-18977	336	4	8(1	CARDINAL
ajfa-18977	336	5	578	CARDINAL
ajfa-18977	338	1	37	CARDINAL
ajfa-18977	340	1	281-284	CARDINAL
ajfa-18977	341	1	https://g yout_pu nel	PERSON
ajfa-18977	341	2	g.f evidenc	ORG
ajfa-18977	341	3	69	CARDINAL
ajfa-18977	342	1	informa accoun sandhu	PERSON
ajfa-18977	342	2	indian	NORP
ajfa-18977	342	3	https://d schaller	PERSON
ajfa-18977	342	4	https://d	GPE
ajfa-18977	342	5	sia	GPE
ajfa-18977	342	6	c.j perform	ORG
ajfa-18977	342	7	german	NORP
ajfa-18977	342	8	https://d	GPE
ajfa-18977	342	9	valentin standard	LOC
ajfa-18977	342	10	m.e.	GPE
ajfa-18977	342	11	al	ORG
ajfa-18977	343	1	2016	DATE
ajfa-18977	345	1	a.	PERSON
ajfa-18977	346	1	doi.org/10.1	GPE
ajfa-18977	346	2	a. a.	PERSON
ajfa-18977	346	3	va ital busines ence	ORG
ajfa-18977	346	4	doi.org/10.2 r. a.	ORG
ajfa-18977	346	5	201	CARDINAL
ajfa-18977	347	1	h. d.	PERSON
ajfa-18977	348	1	hbr.org/201 j.	PERSON
ajfa-18977	348	2	brahman mance	PERSON
ajfa-18977	348	3	evi ssrn.com/ab s	PERSON
ajfa-18977	348	4	& h ny	ORG
ajfa-18977	348	5	journa doi.org/10.1 netti	ORG
ajfa-18977	348	6	3(2	CARDINAL
ajfa-18977	348	7	11	CARDINAL
ajfa-18977	349	1	internatio national tra v.my/miti-g w(9feb)v3	ORG
ajfa-18977	349	2	ance	PERSON
ajfa-18977	349	3	org/10.1016 nd	GPE
ajfa-18977	349	4	8(2	DATE
ajfa-18977	349	5	383ingh	CARDINAL
ajfa-18977	349	6	2	CARDINAL
ajfa-18977	349	7	managem 23919	ORG
ajfa-18977	349	8	7	CARDINAL
ajfa-18977	350	1	1515	CARDINAL
ajfa-18977	350	2	6/07	CARDINAL
ajfa-18977	350	3	r.	NORP
ajfa-18977	350	4	bstract=321 hirth	GPE
ajfa-18977	350	5	s.	PERSON
ajfa-18977	350	6	20	CARDINAL
ajfa-18977	350	7	10	CARDINAL
ajfa-18977	352	1	2016	DATE
ajfa-18977	354	1	20	CARDINAL
ajfa-18977	355	1	hofer	PERSON
ajfa-18977	355	2	a.	PERSON
ajfa-18977	355	3	https	PERSON
ajfa-18977	355	4	2019	CARDINAL
ajfa-18977	356	1	-05-2017-00	ORG
ajfa-18977	356	2	017-0045	CARDINAL
ajfa-18977	356	3	2016	CARDINAL
ajfa-18977	356	4	94(7	CARDINAL
ajfa-18977	357	1	019	CARDINAL
ajfa-18977	358	1	impac rnational	ORG
ajfa-18977	358	2	m. a.	PERSON
ajfa-18977	358	3	2013	DATE
ajfa-18977	360	1	21	CARDINAL
ajfa-18977	360	2	202	CARDINAL
ajfa-18977	360	3	30	CARDINAL
ajfa-18977	360	4	012	CARDINAL
ajfa-18977	362	1	1999	DATE
ajfa-18977	363	1	eu	PERSON
ajfa-18977	363	2	ial	ORG
ajfa-18977	363	3	031 r.	PERSON
ajfa-18977	363	4	8893696	DATE
ajfa-18977	364	1	7	DATE
ajfa-18977	364	2	2018	DATE
ajfa-18977	364	3	sia	GPE
ajfa-18977	364	4	conte cts	ORG
ajfa-18977	364	5	19.100288 3	CARDINAL
ajfa-18977	365	1	asian	NORP
ajfa-18977	365	2	20	CARDINAL
ajfa-18977	366	1	20consultat	CARDINAL
ajfa-18977	366	2	2020	DATE
ajfa-18977	367	1	77	CARDINAL
ajfa-18977	369	1	o afr.v3i2.387 n journal	ORG
ajfa-18977	369	2	5(4	CARDINAL
ajfa-18977	369	3	49 l	DATE
ajfa-18977	369	4	austrian	NORP
ajfa-18977	369	5	3818993361	CARDINAL
ajfa-18977	369	6	haller	ORG
ajfa-18977	369	7	a. m	PERSON
ajfa-18977	370	1	digitaliz omics	ORG
ajfa-18977	370	2	1	CARDINAL
ajfa-18977	370	3	0	CARDINAL
ajfa-18977	370	4	& ac issn	ORG
ajfa-18977	370	5	19 2024	TIME
ajfa-18977	370	6	1	CARDINAL
ajfa-18977	370	7	184	CARDINAL
ajfa-18977	371	1	4.0 y4.0framew	PERSON
ajfa-18977	371	2	stell infrastructu ment financ	ORG
ajfa-18977	372	1	113	CARDINAL
ajfa-18977	372	2	2	CARDINAL
ajfa-18977	372	3	2019	DATE
ajfa-18977	373	1	inter gy, usa	ORG
ajfa-18977	373	2	1	CARDINAL
ajfa-18977	374	1	12(2	CARDINAL
ajfa-18977	374	2	1	CARDINAL
ajfa-18977	374	3	delphi st ation	ORG
ajfa-18977	374	4	37	DATE
ajfa-18977	374	5	946-052x 16	QUANTITY
ajfa-18977	374	6	1	CARDINAL
ajfa-18977	374	7	workla	DATE
ajfa-18977	374	8	enbosch	PERSON
ajfa-18977	374	9	2(2	CARDINAL
ajfa-18977	374	10	292-319	CARDINAL
ajfa-18977	375	1	1-13	DATE
ajfa-18977	376	1	181	CARDINAL
ajfa-18977	377	1	harvard	ORG
ajfa-18977	377	2	153	CARDINAL
ajfa-18977	378	1	100288	DATE
ajfa-18977	379	1	william busines	PERSON
ajfa-18977	379	2	pricewa non-fin	PERSON
ajfa-18977	379	3	c.	PERSON
ajfa-18977	379	4	200	CARDINAL
ajfa-18977	379	5	aterhouseco nancial tps://docs.w 8)	PERSON
ajfa-18977	380	1	45	DATE
ajfa-18977	380	2	dbank.org/en	GPE
ajfa-18977	380	3	3	CARDINAL
ajfa-18977	380	4	232	CARDINAL
ajfa-18977	380	5	wc	ORG
ajfa-18977	380	6	22	CARDINAL
ajfa-18977	380	7	4	CARDINAL
ajfa-18977	381	1	malaysia	GPE
ajfa-18977	381	2	asian	NORP
ajfa-18977	381	3	oi.org/10.117 march	DATE
ajfa-18977	381	4	2	CARDINAL
ajfa-18977	381	5	2018	DATE
ajfa-18977	382	1	n journal	ORG
ajfa-18977	382	2	77/0021943 2019	DATE
ajfa-18977	383	1	perspectiv dibility_rep finance & ac issn	ORG
ajfa-18977	383	2	19 2024	TIME
ajfa-18977	383	3	1	CARDINAL
ajfa-18977	384	1	credib	GPE
ajfa-18977	385	1	946-052x 16	QUANTITY
ajfa-18977	385	2	1	CARDINAL
ajfa-18977	385	3	0	CARDINAL