id	sid	eid	entity	type
issue-2305	1	1	baltic journal of economic	ORG
issue-2305	1	2	1	CARDINAL
issue-2305	2	1	10 no. 1	CARDINAL
issue-2305	2	2	2024	DATE
issue-2305	2	3	4.0 1	CARDINAL
issue-2305	2	4	university of lodz	ORG
issue-2305	2	5	poland	GPE
issue-2305	2	6	michal.comporek@uni.lodz.pl	PRODUCT
issue-2305	2	7	2	CARDINAL
issue-2305	2	8	national university	ORG
issue-2305	2	9	ukraine	GPE
issue-2305	2	10	nottingham university business school	ORG
issue-2305	2	11	united kingdom e	GPE
issue-2305	2	12	poland	GPE
issue-2305	2	13	michał comporek1	PERSON
issue-2305	2	14	shchyrba2	ORG
issue-2305	3	1	the warsaw stock exchange	ORG
issue-2305	6	1	37.1%	PERCENT
issue-2305	17	1	polish	NORP
issue-2305	20	1	jel classification	ORG
issue-2305	20	2	g10	ORG
issue-2305	20	3	1	CARDINAL
issue-2305	20	4	zeff	ORG
issue-2305	20	5	2007	DATE
issue-2305	21	1	geiger et al.	PERSON
issue-2305	21	2	2010	DATE
issue-2305	22	1	baltic journal of economic	ORG
issue-2305	22	2	2	CARDINAL
issue-2305	23	1	10 no. 1	CARDINAL
issue-2305	23	2	2024	CARDINAL
issue-2305	23	3	xie et al.	ORG
issue-2305	23	4	2003	DATE
issue-2305	23	5	geiger et al.	PERSON
issue-2305	23	6	2007	DATE
issue-2305	27	1	124	CARDINAL
issue-2305	27	2	the warsaw stock exchange	ORG
issue-2305	30	1	polish	NORP
issue-2305	31	1	2	CARDINAL
issue-2305	32	1	kothari et al.	PERSON
issue-2305	32	2	2016	DATE
issue-2305	32	3	commerford et al.	ORG
issue-2305	32	4	2018	DATE
issue-2305	32	5	mendoza et al.	PERSON
issue-2305	32	6	2021	CARDINAL
issue-2305	32	7	habib et al.	PERSON
issue-2305	32	8	2022	CARDINAL
issue-2305	32	9	kaplan, 2001	ORG
issue-2305	32	10	2008	DATE
issue-2305	32	11	sankar	PERSON
issue-2305	32	12	subramanyam	PERSON
issue-2305	32	13	2001	DATE
issue-2305	35	1	years	DATE
issue-2305	35	2	the fiscal year	DATE
issue-2305	35	3	mckee, 2006	ORG
issue-2305	37	1	one	CARDINAL
issue-2305	37	2	subsequent years	DATE
issue-2305	42	1	good years	DATE
issue-2305	42	2	bad years	DATE
issue-2305	43	1	baltic journal of economic	ORG
issue-2305	43	2	3	CARDINAL
issue-2305	44	1	10 no. 1	CARDINAL
issue-2305	44	2	2024	CARDINAL
issue-2305	50	1	newman et al	PERSON
issue-2305	51	1	1992	DATE
issue-2305	52	1	sellami	ORG
issue-2305	52	2	2015	DATE
issue-2305	53	1	ikenberry	GPE
issue-2305	53	2	2010	DATE
issue-2305	54	1	3	CARDINAL
issue-2305	54	2	every year	DATE
issue-2305	56	1	xiao	PERSON
issue-2305	56	2	2021	CARDINAL
issue-2305	57	1	yan et al	PERSON
issue-2305	57	2	2022	CARDINAL
issue-2305	59	1	taylor et al	PERSON
issue-2305	60	1	2023	CARDINAL
issue-2305	61	1	hsu	PERSON
issue-2305	61	2	yang	PERSON
issue-2305	61	3	2022	CARDINAL
issue-2305	61	4	the years	DATE
issue-2305	62	1	2021	CARDINAL
issue-2305	62	2	eu	ORG
issue-2305	64	1	liu	PERSON
issue-2305	64	2	sun	PERSON
issue-2305	64	3	2022	CARDINAL
issue-2305	64	4	2019 to 2020	DATE
issue-2305	65	1	the pandemic year	DATE
issue-2305	66	1	ali et al	PERSON
issue-2305	66	2	2022	CARDINAL
issue-2305	68	1	polish	NORP
issue-2305	68	2	lizińska	ORG
issue-2305	68	3	czaplewski	PERSON
issue-2305	68	4	2023	CARDINAL
issue-2305	69	1	2020	DATE
issue-2305	71	1	4	CARDINAL
issue-2305	71	2	124	CARDINAL
issue-2305	72	1	37.1%	PERCENT
issue-2305	73	1	financial baltic journal	ORG
issue-2305	73	2	4	CARDINAL
issue-2305	74	1	10 no. 1	CARDINAL
issue-2305	74	2	2024	CARDINAL
issue-2305	75	1	2023	CARDINAL
issue-2305	76	1	two	CARDINAL
issue-2305	77	1	first	ORDINAL
issue-2305	78	1	1	CARDINAL
issue-2305	79	1	second	ORDINAL
issue-2305	79	2	polish	NORP
issue-2305	79	3	q2-q4	ORG
issue-2305	79	4	q5-q7	ORG
issue-2305	82	1	two	CARDINAL
issue-2305	82	2	stuart, 1979	ORG
issue-2305	83	1	ps imago pro	ORG
issue-2305	84	1	1	CARDINAL
issue-2305	86	1	2	CARDINAL
issue-2305	88	1	3	CARDINAL
issue-2305	89	1	4	CARDINAL
issue-2305	90	1	1	CARDINAL
issue-2305	91	1	1	CARDINAL
issue-2305	91	2	2	CARDINAL
issue-2305	91	3	3	CARDINAL
issue-2305	91	4	4	CARDINAL
issue-2305	93	1	1	CARDINAL
issue-2305	94	1	2	CARDINAL
issue-2305	94	2	3	CARDINAL
issue-2305	94	3	4	CARDINAL
issue-2305	96	1	1	CARDINAL
issue-2305	96	2	each financial year	DATE
issue-2305	96	3	2	CARDINAL
issue-2305	96	4	some financial years	DATE
issue-2305	96	5	3	CARDINAL
issue-2305	96	6	4	CARDINAL
issue-2305	97	1	q4	PERSON
issue-2305	98	1	1	CARDINAL
issue-2305	98	2	2	CARDINAL
issue-2305	98	3	3	CARDINAL
issue-2305	98	4	4	CARDINAL
issue-2305	98	5	the financial year	DATE
issue-2305	98	6	5	CARDINAL
issue-2305	99	1	q5	ORG
issue-2305	99	2	the last financial year	DATE
issue-2305	100	1	1	CARDINAL
issue-2305	100	2	25 million	CARDINAL
issue-2305	100	3	pln*	GPE
issue-2305	100	4	2	CARDINAL
issue-2305	100	5	25	CARDINAL
issue-2305	100	6	pln	ORG
issue-2305	100	7	3	CARDINAL
issue-2305	100	8	100 to 250 million	MONEY
issue-2305	100	9	pln	ORG
issue-2305	100	10	4	CARDINAL
issue-2305	101	1	1	CARDINAL
issue-2305	101	2	2	CARDINAL
issue-2305	101	3	3	CARDINAL
issue-2305	101	4	4	CARDINAL
issue-2305	101	5	5	CARDINAL
issue-2305	102	1	1	CARDINAL
issue-2305	102	2	four	CARDINAL
issue-2305	102	3	2	CARDINAL
issue-2305	103	1	4.32	CARDINAL
issue-2305	103	2	february 9, 2024	DATE
issue-2305	103	3	5	CARDINAL
issue-2305	104	1	10 no. 1	CARDINAL
issue-2305	104	2	2024 5	DATE
issue-2305	104	3	first	ORDINAL
issue-2305	105	1	1	CARDINAL
issue-2305	105	2	64.5%	PERCENT
issue-2305	105	3	polish	NORP
issue-2305	106	1	one	CARDINAL
issue-2305	106	2	five	CARDINAL
issue-2305	106	3	11.3%	PERCENT
issue-2305	107	1	first	ORDINAL
issue-2305	107	2	xiao	PERSON
issue-2305	107	3	2021	CARDINAL
issue-2305	107	4	yan et al	PERSON
issue-2305	108	1	2022	CARDINAL
issue-2305	108	2	taylor et al	PERSON
issue-2305	109	1	2023	CARDINAL
issue-2305	110	1	habib et al	PERSON
issue-2305	111	1	2013	DATE
issue-2305	111	2	kumar	PERSON
issue-2305	111	3	vij	PERSON
issue-2305	111	4	2017	CARDINAL
issue-2305	111	5	lisboa	PERSON
issue-2305	111	6	kacharava	PERSON
issue-2305	111	7	2018	DATE
issue-2305	112	1	saleh	PERSON
issue-2305	112	2	ahmed	PERSON
issue-2305	112	3	2005	DATE
issue-2305	113	1	jahmani et al	PERSON
issue-2305	114	1	2016	DATE
issue-2305	115	1	polish	NORP
issue-2305	115	2	2	CARDINAL
issue-2305	116	1	q5	ORG
issue-2305	118	1	four	CARDINAL
issue-2305	119	1	64,52%	PERCENT
issue-2305	119	2	19,35%	PERCENT
issue-2305	119	3	11,29%	PERCENT
issue-2305	119	4	4,84%	PERCENT
issue-2305	119	5	1	CARDINAL
issue-2305	119	6	6	CARDINAL
issue-2305	120	1	10 no. 1	CARDINAL
issue-2305	120	2	2024	CARDINAL
issue-2305	120	3	2	CARDINAL
issue-2305	122	1	polish	NORP
issue-2305	122	2	3	CARDINAL
issue-2305	123	1	the 29%	PERCENT
issue-2305	123	2	every financial year	DATE
issue-2305	124	1	second	ORDINAL
issue-2305	125	1	2020	DATE
issue-2305	126	1	2	CARDINAL
issue-2305	126	2	2	CARDINAL
issue-2305	126	3	q3	ORG
issue-2305	126	4	q5	ORG
issue-2305	126	5	0.028 9	DATE
issue-2305	126	6	94,12%	PERCENT
issue-2305	126	7	0,00%	PERCENT
issue-2305	126	8	0,00%	PERCENT
issue-2305	126	9	68,57%	PERCENT
issue-2305	126	10	31,43%	PERCENT
issue-2305	126	11	0,00%	PERCENT
issue-2305	126	12	0,00%	PERCENT
issue-2305	126	13	0,00%	PERCENT
issue-2305	126	14	0,00%	PERCENT
issue-2305	126	15	30,00%	PERCENT
issue-2305	130	1	2	CARDINAL
issue-2305	131	1	7	CARDINAL
issue-2305	132	1	10 no. 1	CARDINAL
issue-2305	132	2	2024	CARDINAL
issue-2305	133	1	up to	CARDINAL
issue-2305	133	2	pln	ORG
issue-2305	133	3	polish	NORP
issue-2305	133	4	4	CARDINAL
issue-2305	134	1	about 37%	PERCENT
issue-2305	135	1	around 70%	PERCENT
issue-2305	136	1	2016	DATE
issue-2305	137	1	barton	ORG
issue-2305	137	2	simko	GPE
issue-2305	137	3	2002	DATE
issue-2305	139	1	2013	DATE
issue-2305	140	1	third	ORDINAL
issue-2305	141	1	fourth	ORDINAL
issue-2305	143	1	de almeida et al	PERSON
issue-2305	144	1	2005	DATE
issue-2305	144	2	2018	DATE
issue-2305	145	1	2022	CARDINAL
issue-2305	146	1	dilger	PERSON
issue-2305	146	2	graschitz	PERSON
issue-2305	146	3	2015	DATE
issue-2305	147	1	6	CARDINAL
issue-2305	147	2	lizińska	ORG
issue-2305	147	3	2023	CARDINAL
issue-2305	149	1	50,00%	PERCENT
issue-2305	149	2	50,00%	PERCENT
issue-2305	149	3	0,00%	PERCENT
issue-2305	149	4	0,00%	PERCENT
issue-2305	149	5	15,63%	PERCENT
issue-2305	149	6	0,00%	PERCENT
issue-2305	149	7	0,00%	PERCENT
issue-2305	149	8	57,95%	PERCENT
issue-2305	149	9	15,91%	PERCENT
issue-2305	154	1	ea	CARDINAL
issue-2305	156	1	ic al ly	PERSON
issue-2305	156	2	ea	CARDINAL
issue-2305	157	1	2	CARDINAL
issue-2305	159	1	8 8)	TIME
issue-2305	159	2	3	CARDINAL
issue-2305	160	1	8	CARDINAL
issue-2305	161	1	10 no. 1	CARDINAL
issue-2305	161	2	2024	CARDINAL
issue-2305	162	1	the warsaw stock exchange	ORG
issue-2305	163	1	polish	NORP
issue-2305	175	1	37.1%	PERCENT
issue-2305	175	2	7%	PERCENT
issue-2305	175	3	0.95	CARDINAL
issue-2305	175	4	0.5	CARDINAL
issue-2305	176	1	31,58%	PERCENT
issue-2305	176	2	36,84%	PERCENT
issue-2305	176	3	5,26%	PERCENT
issue-2305	176	4	4,17%	PERCENT
issue-2305	176	5	8,33%	PERCENT
issue-2305	176	6	69,23%	PERCENT
issue-2305	176	7	20,51%	PERCENT
issue-2305	176	8	7,69%	PERCENT
issue-2305	176	9	2,56%	PERCENT
issue-2305	176	10	71,43%	PERCENT
issue-2305	176	11	16,67%	PERCENT
issue-2305	176	12	7,14%	PERCENT
issue-2305	176	13	4,76%	PERCENT
issue-2305	176	14	up to	CARDINAL
issue-2305	176	15	25	CARDINAL
issue-2305	176	16	io	LOC
issue-2305	176	17	25	CARDINAL
issue-2305	176	18	io	LOC
issue-2305	176	19	io	LOC
issue-2305	176	20	2 4	DATE
issue-2305	176	21	10	CARDINAL
issue-2305	176	22	io	LOC
issue-2305	176	23	io	LOC
issue-2305	176	24	25	CARDINAL
issue-2305	176	25	io	LOC
issue-2305	176	26	4	CARDINAL
issue-2305	177	1	9	CARDINAL
issue-2305	178	1	10 no. 1	CARDINAL
issue-2305	178	2	2024	CARDINAL
issue-2305	178	3	ali	PERSON
issue-2305	178	4	amin	PERSON
issue-2305	178	5	h. m.	PERSON
issue-2305	178	6	mostafa	PERSON
issue-2305	178	7	d., & mohamed	ORG
issue-2305	178	8	e. k.	PERSON
issue-2305	178	9	2022	CARDINAL
issue-2305	179	1	37	DATE
issue-2305	179	2	7	CARDINAL
issue-2305	179	3	775–797	CARDINAL
issue-2305	180	1	https://doi.org/10.1108/maj-07-2021-3232 barton	PERSON
issue-2305	180	2	j., & simko	ORG
issue-2305	180	3	2002	DATE
issue-2305	182	1	77	DATE
issue-2305	182	2	1–34	CARDINAL
issue-2305	183	1	baskaran	GPE
issue-2305	183	2	s.	GPE
issue-2305	183	3	nedunselian	GPE
issue-2305	183	4	c. h.	PERSON
issue-2305	183	5	mahadi	GPE
issue-2305	183	6	abdul rasid	PERSON
issue-2305	183	7	s. z.	PERSON
issue-2305	183	8	2020	DATE
issue-2305	185	1	27	CARDINAL
issue-2305	185	2	2	CARDINAL
issue-2305	185	3	369–386	CARDINAL
issue-2305	186	1	https://doi.org/10.1108/jfc-07-2019-0098 bassiouny	PERSON
issue-2305	186	2	s. w.	PERSON
issue-2305	186	3	2016	DATE
issue-2305	187	1	egypt	GPE
issue-2305	188	1	journal of business	ORG
issue-2305	188	2	10	CARDINAL
issue-2305	188	3	3	CARDINAL
issue-2305	188	4	34–45	CARDINAL
issue-2305	189	1	r., & omri, a.	ORG
issue-2305	189	2	2013	DATE
issue-2305	190	1	tunisian	NORP
issue-2305	191	1	iup journal of corporate governance	ORG
issue-2305	191	2	12	CARDINAL
issue-2305	191	3	1	CARDINAL
issue-2305	191	4	35–49	CARDINAL
issue-2305	192	1	commerford	ORG
issue-2305	192	2	b. p.	PERSON
issue-2305	192	3	hatfield	GPE
issue-2305	192	4	2018	DATE
issue-2305	194	1	93	CARDINAL
issue-2305	194	2	5	CARDINAL
issue-2305	194	3	145–163	CARDINAL
issue-2305	195	1	de almeida	PERSON
issue-2305	195	2	j. e. f.	PERSON
issue-2305	195	3	broedel lopes, a.	PERSON
issue-2305	195	4	da costa	PERSON
issue-2305	195	5	f. m., & toniato	PERSON
issue-2305	195	6	j. b.	PERSON
issue-2305	195	7	2005	DATE
issue-2305	196	1	brazil	GPE
issue-2305	197	1	3	CARDINAL
issue-2305	197	2	1	CARDINAL
issue-2305	197	3	144–149	CARDINAL
issue-2305	198	1	https://doi.org/10.22495/cocv3i1c1p3	GPE
issue-2305	198	2	t., & graschitz	ORG
issue-2305	198	3	s.	PERSON
issue-2305	198	4	2015	DATE
issue-2305	199	1	german	NORP
issue-2305	199	2	austrian	NORP
issue-2305	200	1	international journal of business and	ORG
issue-2305	200	2	8	CARDINAL
issue-2305	200	3	2	CARDINAL
issue-2305	201	1	69–86	CARDINAL
issue-2305	202	1	durana	PERSON
issue-2305	202	2	valášková	PERSON
issue-2305	202	3	k.	PERSON
issue-2305	202	4	a., & michalkova	ORG
issue-2305	202	5	l.	PERSON
issue-2305	202	6	2022	CARDINAL
issue-2305	204	1	journal of business economics	ORG
issue-2305	204	2	23	CARDINAL
issue-2305	204	3	399–425	CARDINAL
issue-2305	205	1	https://doi.org/10.3846/ jbem.2022.16563 geiger	PERSON
issue-2305	205	2	m., & van der laan smith	ORG
issue-2305	205	3	j. (	PERSON
issue-2305	205	4	2010	DATE
issue-2305	207	1	journal of international accounting research	ORG
issue-2305	207	2	9	CARDINAL
issue-2305	207	3	2	CARDINAL
issue-2305	207	4	21–43	CARDINAL
issue-2305	208	1	https://doi.org/10.2308/jiar.2010.9.2.21 grullon	PERSON
issue-2305	208	2	g., & ikenberry	ORG
issue-2305	208	3	d. l.	PERSON
issue-2305	208	4	2000	DATE
issue-2305	210	1	13	CARDINAL
issue-2305	210	2	1	CARDINAL
issue-2305	210	3	31–51	CARDINAL
issue-2305	211	1	https://doi.org/10.1111/j.1745-6622.2000.tb00040.x habib	PERSON
issue-2305	211	2	m. b. u., & islam	PERSON
issue-2305	211	3	a.	PERSON
issue-2305	211	4	2013	DATE
issue-2305	213	1	39	CARDINAL
issue-2305	213	2	2	CARDINAL
issue-2305	213	3	155–180	CARDINAL
issue-2305	214	1	habib, a.	PERSON
issue-2305	214	2	d.	NORP
issue-2305	214	3	wu	PERSON
issue-2305	214	4	j.	PERSON
issue-2305	214	5	biswas	ORG
issue-2305	214	6	ahmad	PERSON
issue-2305	214	7	f.	PERSON
issue-2305	214	8	2022	CARDINAL
issue-2305	216	1	62	DATE
issue-2305	216	2	4	CARDINAL
issue-2305	216	3	4279–4344	CARDINAL
issue-2305	217	1	https://doi.org/10.1111/	DATE
issue-2305	217	2	y. l.	PERSON
issue-2305	217	3	y. c.	PERSON
issue-2305	217	4	2022	CARDINAL
issue-2305	218	1	covid-19	PERSON
issue-2305	220	1	47, 102778	DATE
issue-2305	221	1	jahmani	PERSON
issue-2305	221	2	niranjan	PERSON
issue-2305	221	3	s., & toney	ORG
issue-2305	221	4	s.	PERSON
issue-2305	221	5	2016	CARDINAL
issue-2305	223	1	10	CARDINAL
issue-2305	223	2	2	CARDINAL
issue-2305	223	3	264–280	CARDINAL
issue-2305	224	1	s. e. (	PERSON
issue-2305	224	2	2001	DATE
issue-2305	226	1	journal of business ethics	ORG
issue-2305	226	2	32	CARDINAL
issue-2305	226	3	285–298	CARDINAL
issue-2305	227	1	https://doi.org/10.1023/a:1010600802029 kendall	ORG
issue-2305	227	2	m., & stuart	ORG
issue-2305	227	3	1979	DATE
issue-2305	229	1	4th	ORDINAL
issue-2305	229	2	griffin	PERSON
issue-2305	229	3	london	GPE
issue-2305	230	1	kothari	PERSON
issue-2305	230	2	s. p.	PERSON
issue-2305	230	3	n., & roychowdhury	ORG
issue-2305	230	4	s.	PERSON
issue-2305	230	5	2016	DATE
issue-2305	232	1	91	CARDINAL
issue-2305	232	2	2	CARDINAL
issue-2305	232	3	559–586	CARDINAL
issue-2305	233	1	https://doi.org/10.2308/accr-51153 kumar	PERSON
issue-2305	233	2	m., & vij	ORG
issue-2305	233	3	2017	CARDINAL
issue-2305	234	1	india	GPE
issue-2305	234	2	journal of international business	ORG
issue-2305	234	3	18	CARDINAL
issue-2305	234	4	84–101	CARDINAL
issue-2305	235	1	https://doi.org/10.51240/jibe.2017.2.4	TIME
issue-2305	235	2	n., & khanchel	ORG
issue-2305	235	3	i.	PERSON
issue-2305	235	4	2021	CARDINAL
issue-2305	236	1	european	NORP
issue-2305	236	2	november 17	DATE
issue-2305	236	3	1–25	CARDINAL
issue-2305	237	1	lisboa	GPE
issue-2305	237	2	i., & kacharava	ORG
issue-2305	237	3	a.	PERSON
issue-2305	237	4	2018	DATE
issue-2305	238	1	portuguese	NORP
issue-2305	238	2	uk	GPE
issue-2305	238	3	european journal	ORG
issue-2305	238	4	4	CARDINAL
issue-2305	238	5	1	CARDINAL
issue-2305	238	6	80–100	CARDINAL
issue-2305	239	1	liu	PERSON
issue-2305	239	2	2022	CARDINAL
issue-2305	240	1	covid-19	PRODUCT
issue-2305	241	1	37	DATE
issue-2305	241	2	7	CARDINAL
issue-2305	241	3	850–868	CARDINAL
issue-2305	242	1	https://doi.org/10.1108/	CARDINAL
issue-2305	242	2	2021-3232	CARDINAL
issue-2305	243	1	2017	CARDINAL
issue-2305	244	1	baltic journal of economic	ORG
issue-2305	244	2	10	CARDINAL
issue-2305	245	1	10 no. 1	CARDINAL
issue-2305	245	2	2024	CARDINAL
issue-2305	245	3	j., & czapiewski	ORG
issue-2305	245	4	2023	CARDINAL
issue-2305	246	1	covid-19	PRODUCT
issue-2305	246	2	poland	GPE
issue-2305	247	1	gospodarka narodowa	PERSON
issue-2305	248	1	the polish journal of economics	ORG
issue-2305	248	2	313	CARDINAL
issue-2305	248	3	1	CARDINAL
issue-2305	249	1	93–112	CARDINAL
issue-2305	250	1	t. h.	GPE
issue-2305	250	2	2005	DATE
issue-2305	252	1	thomson	GPE
issue-2305	252	2	ohio	GPE
issue-2305	253	1	muñoz mendoza	PERSON
issue-2305	253	2	j. a.	PERSON
issue-2305	253	3	veloso ramos	PERSON
issue-2305	253	4	c. l.	PERSON
issue-2305	253	5	s. m.	PERSON
issue-2305	253	6	delgado fuentealba	PERSON
issue-2305	253	7	c. l.	PERSON
issue-2305	253	8	r. a.	PERSON
issue-2305	253	9	2021	CARDINAL
issue-2305	254	1	mila	PERSON
issue-2305	255	1	baltic journal of management	ORG
issue-2305	255	2	16	CARDINAL
issue-2305	255	3	2	CARDINAL
issue-2305	255	4	247–275	CARDINAL
issue-2305	256	1	https://doi.org/10.1108/bjm-04-2020-0112 newman	PERSON
issue-2305	256	2	murray	GPE
issue-2305	256	3	m., & eatwell	ORG
issue-2305	256	4	j. (1992	ORG
issue-2305	257	1	macmillian press	ORG
issue-2305	257	2	london	GPE
issue-2305	258	1	d.	NORP
issue-2305	258	2	j., & tribo	ORG
issue-2305	258	3	josep, a. (2008	ORG
issue-2305	260	1	16	CARDINAL
issue-2305	260	2	3	CARDINAL
issue-2305	260	3	160–177	CARDINAL
issue-2305	261	1	n. m.	PERSON
issue-2305	261	2	2005	DATE
issue-2305	263	1	35	CARDINAL
issue-2305	263	2	1	CARDINAL
issue-2305	264	1	69–86	CARDINAL
issue-2305	265	1	sankar	PERSON
issue-2305	265	2	m. r.	PERSON
issue-2305	265	3	k. r.	PERSON
issue-2305	265	4	2001	DATE
issue-2305	267	1	journal of accounting research	ORG
issue-2305	267	2	39	DATE
issue-2305	267	3	2	CARDINAL
issue-2305	267	4	365–386	CARDINAL
issue-2305	268	1	sellami	ORG
issue-2305	268	2	2015	DATE
issue-2305	270	1	international journal of finance	ORG
issue-2305	270	2	4	CARDINAL
issue-2305	270	3	4	CARDINAL
issue-2305	270	4	206–213	CARDINAL
issue-2305	271	1	androniceanu, a.	PERSON
issue-2305	271	2	k.	PERSON
issue-2305	271	3	2020	DATE
issue-2305	273	1	polytechnica hungarica	PERSON
issue-2305	273	2	17	CARDINAL
issue-2305	274	1	z., & szyjewski	ORG
issue-2305	274	2	2017	CARDINAL
issue-2305	276	1	44	DATE
issue-2305	276	2	2	CARDINAL
issue-2305	276	3	118–131	CARDINAL
issue-2305	277	1	taylor	PERSON
issue-2305	277	2	d.	NORP
issue-2305	277	3	awuye	GPE
issue-2305	277	4	i. s.	PERSON
issue-2305	277	5	e. y.	PERSON
issue-2305	277	6	2023	CARDINAL
issue-2305	279	1	42	DATE
issue-2305	279	2	1	CARDINAL
issue-2305	279	3	1–10	CARDINAL
issue-2305	280	1	s. (2018	ORG
issue-2305	281	1	malaysian	NORP
issue-2305	282	1	international journal of emerging markets	ORG
issue-2305	282	2	13	CARDINAL
issue-2305	282	3	5	CARDINAL
issue-2305	282	4	837–854	CARDINAL
issue-2305	283	1	xiao, h., & xi	ORG
issue-2305	283	2	2021	CARDINAL
issue-2305	284	1	covid-19	ORG
issue-2305	284	2	china	GPE
issue-2305	285	1	13	CARDINAL
issue-2305	285	2	2	CARDINAL
issue-2305	285	3	59–77	CARDINAL
issue-2305	286	1	https://doi.org/10.5897/jat2020.0436 xie	PERSON
issue-2305	286	2	b.	PERSON
issue-2305	286	3	davidson iii	PERSON
issue-2305	286	4	w. n., & dadalt	PERSON
issue-2305	286	5	2003	DATE
issue-2305	288	1	9	CARDINAL
issue-2305	288	2	295–316	CARDINAL
issue-2305	289	1	https://doi.org/10.1016/s0929-1199(02)00006-8 yan	PERSON
issue-2305	289	2	liu	PERSON
issue-2305	289	3	z.	PERSON
issue-2305	289	4	wang, h.	ORG
issue-2305	289	5	x.	GPE
issue-2305	289	6	& zheng	PERSON
issue-2305	289	7	x.	GPE
issue-2305	289	8	2022	CARDINAL
issue-2305	290	1	china	GPE
issue-2305	290	2	63	DATE
issue-2305	290	3	1–13	CARDINAL
issue-2305	291	1	s. a.	PERSON
issue-2305	291	2	2007	DATE
issue-2305	293	1	british	NORP
issue-2305	293	2	39	CARDINAL
issue-2305	293	3	290–302	CARDINAL
issue-2305	294	1	https://doi.org/10.1016/j.bar.2007.08.001	NORP
issue-2305	294	2	06th	ORDINAL
issue-2305	294	3	february	DATE
issue-2305	294	4	2024	CARDINAL
issue-2305	294	5	16th of march	DATE
issue-2305	294	6	2024	CARDINAL
issue-2305	294	7	05th of april	DATE
issue-2305	294	8	2024	CARDINAL